id	sid	tid	token	lemma	pos
economy-6778	1	1	26	26	NUM
economy-6778	1	2	©	©	ADP
economy-6778	1	3	2025	2025	NUM
economy-6778	1	4	by	by	ADP
economy-6778	1	5	the	the	DET
economy-6778	1	6	authors	author	NOUN
economy-6778	1	7	;	;	PUNCT
economy-6778	1	8	licensee	licensee	PROPN
economy-6778	1	9	asian	asian	ADJ
economy-6778	1	10	online	online	PROPN
economy-6778	1	11	journal	journal	PROPN
economy-6778	1	12	publishing	publishing	NOUN
economy-6778	1	13	group	group	NOUN
economy-6778	1	14	economy	economy	NOUN
economy-6778	1	15	vol	vol	NOUN
economy-6778	1	16	.	.	PROPN
economy-6778	2	1	12	12	NUM
economy-6778	2	2	,	,	PUNCT
economy-6778	2	3	no	no	INTJ
economy-6778	2	4	.	.	NOUN
economy-6778	2	5	2	2	NUM
economy-6778	2	6	,	,	PUNCT
economy-6778	2	7	26	26	NUM
economy-6778	2	8	-	-	SYM
economy-6778	2	9	39	39	NUM
economy-6778	2	10	,	,	PUNCT
economy-6778	2	11	2025	2025	NUM
economy-6778	2	12	issn(e	issn(e	NOUN
economy-6778	2	13	)	)	PUNCT
economy-6778	2	14	2313	2313	NUM
economy-6778	2	15	-	-	SYM
economy-6778	2	16	8181	8181	NUM
economy-6778	2	17	:	:	PUNCT
economy-6778	2	18	/	/	SYM
economy-6778	2	19	issn(p	issn(p	PROPN
economy-6778	2	20	)	)	PUNCT
economy-6778	2	21	2518	2518	NUM
economy-6778	2	22	-	-	SYM
economy-6778	2	23	0118	0118	NUM
economy-6778	2	24	:	:	PUNCT
economy-6778	2	25	doi	doi	NOUN
economy-6778	2	26	:	:	PUNCT
economy-6778	2	27	10.20448	10.20448	NUM
economy-6778	2	28	/	/	SYM
economy-6778	2	29	economy.v12i2.6778	economy.v12i2.6778	NOUN
economy-6778	2	30	©	©	PROPN
economy-6778	2	31	2025	2025	NUM
economy-6778	2	32	by	by	ADP
economy-6778	2	33	the	the	DET
economy-6778	2	34	authors	author	NOUN
economy-6778	2	35	;	;	PUNCT
economy-6778	2	36	licensee	licensee	PROPN
economy-6778	2	37	asian	asian	ADJ
economy-6778	2	38	online	online	PROPN
economy-6778	2	39	journal	journal	PROPN
economy-6778	2	40	publishing	publishing	NOUN
economy-6778	2	41	group	group	NOUN
economy-6778	2	42	role	role	NOUN
economy-6778	2	43	of	of	ADP
economy-6778	2	44	digital	digital	ADJ
economy-6778	2	45	tax	tax	NOUN
economy-6778	2	46	platforms	platform	NOUN
economy-6778	2	47	adoption	adoption	NOUN
economy-6778	2	48	in	in	ADP
economy-6778	2	49	enhancing	enhance	VERB
economy-6778	2	50	revenue	revenue	NOUN
economy-6778	2	51	generation	generation	NOUN
economy-6778	2	52	and	and	CCONJ
economy-6778	2	53	capital	capital	NOUN
economy-6778	2	54	projects	project	NOUN
economy-6778	2	55	funding	fund	VERB
economy-6778	2	56	in	in	ADP
economy-6778	2	57	emerging	emerge	VERB
economy-6778	2	58	markets	market	NOUN
economy-6778	2	59	muyiwa	muyiwa	NOUN
economy-6778	2	60	emmanuel	emmanuel	PROPN
economy-6778	2	61	dagunduro1	dagunduro1	PROPN
economy-6778	2	62	gbenga	gbenga	PROPN
economy-6778	2	63	ayodele	ayodele	PROPN
economy-6778	2	64	falana2	falana2	PROPN
economy-6778	3	1	israel	israel	PROPN
economy-6778	3	2	s.	s.	PROPN
economy-6778	3	3	akinadewo3	akinadewo3	VERB
economy-6778	3	4	oluyinka	oluyinka	PROPN
economy-6778	3	5	isaiah	isaiah	PROPN
economy-6778	3	6	oluwagbade4	oluwagbade4	PROPN
economy-6778	3	7	gbenga	gbenga	PROPN
economy-6778	3	8	olanrewaju	olanrewaju	ADJ
economy-6778	4	1	akinboboye5	akinboboye5	PROPN
economy-6778	5	1	(	(	PUNCT
economy-6778	5	2			PROPN
economy-6778	5	3	corresponding	correspond	VERB
economy-6778	5	4	author	author	NOUN
economy-6778	5	5	)	)	PUNCT
economy-6778	5	6	1,2,4,5department	1,2,4,5department	NUM
economy-6778	5	7	of	of	ADP
economy-6778	5	8	accounting	accounting	NOUN
economy-6778	5	9	,	,	PUNCT
economy-6778	5	10	college	college	NOUN
economy-6778	5	11	of	of	ADP
economy-6778	5	12	social	social	ADJ
economy-6778	5	13	and	and	CCONJ
economy-6778	5	14	management	management	NOUN
economy-6778	5	15	sciences	science	NOUN
economy-6778	5	16	,	,	PUNCT
economy-6778	5	17	afe	afe	PROPN
economy-6778	5	18	babalola	babalola	PROPN
economy-6778	5	19	university	university	PROPN
economy-6778	5	20	,	,	PUNCT
economy-6778	5	21	ado	ado	NOUN
economy-6778	5	22	-	-	PUNCT
economy-6778	5	23	ekiti	ekiti	ADJ
economy-6778	5	24	,	,	PUNCT
economy-6778	5	25	ekiti	ekiti	ADJ
economy-6778	5	26	state	state	PROPN
economy-6778	5	27	,	,	PUNCT
economy-6778	5	28	nigeria	nigeria	PROPN
economy-6778	5	29	.	.	PUNCT
economy-6778	6	1	email	email	NOUN
economy-6778	6	2	:	:	PUNCT
economy-6778	6	3	dagundurome@pg.abuad.edu.ng	dagundurome@pg.abuad.edu.ng	NOUN
economy-6778	6	4	email	email	NOUN
economy-6778	6	5	:	:	PUNCT
economy-6778	6	6	falanaga@pg.abuad.edu.ng	falanaga@pg.abuad.edu.ng	NUM
economy-6778	6	7	email	email	NOUN
economy-6778	6	8	:	:	PUNCT
economy-6778	6	9	oluwagbadeoi@abuad.edu.ng	oluwagbadeoi@abuad.edu.ng	ADJ
economy-6778	6	10	email	email	NOUN
economy-6778	6	11	:	:	PUNCT
economy-6778	6	12	akinboboyegbenga@pg.abuad.edu.ng	akinboboyegbenga@pg.abuad.edu.ng	PROPN
economy-6778	7	1	3department	3department	NUM
economy-6778	7	2	of	of	ADP
economy-6778	7	3	accounting	accounting	NOUN
economy-6778	7	4	,	,	PUNCT
economy-6778	7	5	college	college	NOUN
economy-6778	7	6	of	of	ADP
economy-6778	7	7	social	social	ADJ
economy-6778	7	8	and	and	CCONJ
economy-6778	7	9	management	management	NOUN
economy-6778	7	10	sciences	science	NOUN
economy-6778	7	11	,	,	PUNCT
economy-6778	7	12	osun	osun	PROPN
economy-6778	7	13	state	state	PROPN
economy-6778	7	14	university	university	PROPN
economy-6778	7	15	,	,	PUNCT
economy-6778	7	16	ilesa	ilesa	PROPN
economy-6778	7	17	,	,	PUNCT
economy-6778	7	18	osun	osun	PROPN
economy-6778	7	19	state	state	PROPN
economy-6778	7	20	,	,	PUNCT
economy-6778	7	21	nigeria	nigeria	PROPN
economy-6778	7	22	.	.	PUNCT
economy-6778	8	1	email	email	NOUN
economy-6778	8	2	:	:	PUNCT
economy-6778	8	3	omoeri_akinadewo@unilesa.edu.ng	omoeri_akinadewo@unilesa.edu.ng	VERB
economy-6778	8	4	abstract	abstract	ADJ
economy-6778	8	5	tax	tax	NOUN
economy-6778	8	6	revenue	revenue	NOUN
economy-6778	8	7	plays	play	VERB
economy-6778	8	8	a	a	DET
economy-6778	8	9	significant	significant	ADJ
economy-6778	8	10	role	role	NOUN
economy-6778	8	11	in	in	ADP
economy-6778	8	12	funding	fund	VERB
economy-6778	8	13	government	government	NOUN
economy-6778	8	14	activities	activity	NOUN
economy-6778	8	15	,	,	PUNCT
economy-6778	8	16	especially	especially	ADV
economy-6778	8	17	in	in	ADP
economy-6778	8	18	emerging	emerge	VERB
economy-6778	8	19	economies	economy	NOUN
economy-6778	8	20	where	where	SCONJ
economy-6778	8	21	public	public	ADJ
economy-6778	8	22	investment	investment	NOUN
economy-6778	8	23	is	be	AUX
economy-6778	8	24	essential	essential	ADJ
economy-6778	8	25	for	for	ADP
economy-6778	8	26	infrastructure	infrastructure	NOUN
economy-6778	8	27	development	development	NOUN
economy-6778	8	28	and	and	CCONJ
economy-6778	8	29	economic	economic	ADJ
economy-6778	8	30	progress	progress	NOUN
economy-6778	8	31	.	.	PUNCT
economy-6778	9	1	this	this	DET
economy-6778	9	2	paper	paper	NOUN
economy-6778	9	3	assessed	assess	VERB
economy-6778	9	4	the	the	DET
economy-6778	9	5	effectiveness	effectiveness	NOUN
economy-6778	9	6	of	of	ADP
economy-6778	9	7	digital	digital	ADJ
economy-6778	9	8	tax	tax	NOUN
economy-6778	9	9	platforms	platform	NOUN
economy-6778	9	10	,	,	PUNCT
economy-6778	9	11	specifically	specifically	ADV
economy-6778	9	12	electronic	electronic	ADJ
economy-6778	9	13	tax	tax	NOUN
economy-6778	9	14	filing	filing	NOUN
economy-6778	9	15	,	,	PUNCT
economy-6778	9	16	automated	automate	VERB
economy-6778	9	17	tax	tax	NOUN
economy-6778	9	18	payment	payment	NOUN
economy-6778	9	19	systems	system	NOUN
economy-6778	9	20	,	,	PUNCT
economy-6778	9	21	and	and	CCONJ
economy-6778	9	22	blockchain	blockchain	NOUN
economy-6778	9	23	-	-	PUNCT
economy-6778	9	24	based	base	VERB
economy-6778	9	25	tax	tax	NOUN
economy-6778	9	26	solutions	solution	NOUN
economy-6778	9	27	on	on	ADP
economy-6778	9	28	revenue	revenue	NOUN
economy-6778	9	29	generation	generation	NOUN
economy-6778	9	30	and	and	CCONJ
economy-6778	9	31	capital	capital	NOUN
economy-6778	9	32	projects	project	NOUN
economy-6778	9	33	funding	funding	NOUN
economy-6778	9	34	in	in	ADP
economy-6778	9	35	nigeria	nigeria	PROPN
economy-6778	9	36	.	.	PUNCT
economy-6778	10	1	this	this	DET
economy-6778	10	2	study	study	NOUN
economy-6778	10	3	employed	employ	VERB
economy-6778	10	4	survey	survey	NOUN
economy-6778	10	5	research	research	NOUN
economy-6778	10	6	design	design	NOUN
economy-6778	10	7	using	use	VERB
economy-6778	10	8	primary	primary	ADJ
economy-6778	10	9	data	datum	NOUN
economy-6778	10	10	collected	collect	VERB
economy-6778	10	11	via	via	ADP
economy-6778	10	12	structured	structured	ADJ
economy-6778	10	13	questionnaires	questionnaire	NOUN
economy-6778	10	14	.	.	PUNCT
economy-6778	11	1	the	the	DET
economy-6778	11	2	sample	sample	NOUN
economy-6778	11	3	included	include	VERB
economy-6778	11	4	4,352	4,352	NUM
economy-6778	11	5	individuals	individual	NOUN
economy-6778	11	6	comprising	comprise	VERB
economy-6778	11	7	tax	tax	NOUN
economy-6778	11	8	officials	official	NOUN
economy-6778	11	9	from	from	ADP
economy-6778	11	10	firs	fir	NOUN
economy-6778	11	11	,	,	PUNCT
economy-6778	11	12	federal	federal	ADJ
economy-6778	11	13	government	government	NOUN
economy-6778	11	14	officials	official	NOUN
economy-6778	11	15	in	in	ADP
economy-6778	11	16	finance	finance	NOUN
economy-6778	11	17	and	and	CCONJ
economy-6778	11	18	infrastructure	infrastructure	NOUN
economy-6778	11	19	,	,	PUNCT
economy-6778	11	20	and	and	CCONJ
economy-6778	11	21	it	it	PRON
economy-6778	11	22	experts	expert	NOUN
economy-6778	11	23	involved	involve	VERB
economy-6778	11	24	in	in	ADP
economy-6778	11	25	digital	digital	ADJ
economy-6778	11	26	tax	tax	NOUN
economy-6778	11	27	platforms	platform	NOUN
economy-6778	11	28	.	.	PUNCT
economy-6778	12	1	a	a	DET
economy-6778	12	2	multistage	multistage	NOUN
economy-6778	12	3	sampling	sampling	NOUN
economy-6778	12	4	method	method	NOUN
economy-6778	12	5	,	,	PUNCT
economy-6778	12	6	combining	combine	VERB
economy-6778	12	7	purposive	purposive	ADJ
economy-6778	12	8	and	and	CCONJ
economy-6778	12	9	random	random	ADJ
economy-6778	12	10	techniques	technique	NOUN
economy-6778	12	11	,	,	PUNCT
economy-6778	12	12	was	be	AUX
economy-6778	12	13	used	use	VERB
economy-6778	12	14	to	to	PART
economy-6778	12	15	arrive	arrive	VERB
economy-6778	12	16	at	at	ADP
economy-6778	12	17	384	384	NUM
economy-6778	12	18	respondents	respondent	NOUN
economy-6778	12	19	as	as	ADP
economy-6778	12	20	sample	sample	NOUN
economy-6778	12	21	size	size	NOUN
economy-6778	12	22	.	.	PUNCT
economy-6778	13	1	data	datum	NOUN
economy-6778	13	2	analysis	analysis	NOUN
economy-6778	13	3	involved	involve	VERB
economy-6778	13	4	descriptive	descriptive	ADJ
economy-6778	13	5	statistics	statistic	NOUN
economy-6778	13	6	and	and	CCONJ
economy-6778	13	7	multivariable	multivariable	ADJ
economy-6778	13	8	regression	regression	NOUN
economy-6778	13	9	.	.	PUNCT
economy-6778	14	1	this	this	PRON
economy-6778	14	2	found	find	VERB
economy-6778	14	3	that	that	SCONJ
economy-6778	14	4	digital	digital	ADJ
economy-6778	14	5	tax	tax	NOUN
economy-6778	14	6	platforms	platform	NOUN
economy-6778	14	7	which	which	PRON
economy-6778	14	8	comprised	comprise	VERB
economy-6778	14	9	of	of	ADP
economy-6778	14	10	electronic	electronic	ADJ
economy-6778	14	11	tax	tax	NOUN
economy-6778	14	12	filing	filing	NOUN
economy-6778	14	13	,	,	PUNCT
economy-6778	14	14	automated	automate	VERB
economy-6778	14	15	tax	tax	NOUN
economy-6778	14	16	payment	payment	NOUN
economy-6778	14	17	systems	system	NOUN
economy-6778	14	18	,	,	PUNCT
economy-6778	14	19	and	and	CCONJ
economy-6778	14	20	blockchain	blockchain	NOUN
economy-6778	14	21	-	-	PUNCT
economy-6778	14	22	based	base	VERB
economy-6778	14	23	tax	tax	NOUN
economy-6778	14	24	solutions	solution	NOUN
economy-6778	14	25	had	have	VERB
economy-6778	14	26	a	a	DET
economy-6778	14	27	positive	positive	ADJ
economy-6778	14	28	and	and	CCONJ
economy-6778	14	29	significant	significant	ADJ
economy-6778	14	30	effects	effect	NOUN
economy-6778	14	31	on	on	ADP
economy-6778	14	32	revenue	revenue	NOUN
economy-6778	14	33	generation	generation	NOUN
economy-6778	14	34	and	and	CCONJ
economy-6778	14	35	capital	capital	NOUN
economy-6778	14	36	projects	project	NOUN
economy-6778	14	37	funding	funding	NOUN
economy-6778	14	38	in	in	ADP
economy-6778	14	39	nigeria	nigeria	PROPN
economy-6778	14	40	.	.	PUNCT
economy-6778	15	1	this	this	DET
economy-6778	15	2	study	study	NOUN
economy-6778	15	3	concluded	conclude	VERB
economy-6778	15	4	that	that	SCONJ
economy-6778	15	5	digital	digital	ADJ
economy-6778	15	6	tax	tax	NOUN
economy-6778	15	7	platforms	platform	NOUN
economy-6778	15	8	significantly	significantly	ADV
economy-6778	15	9	improve	improve	VERB
economy-6778	15	10	both	both	DET
economy-6778	15	11	revenue	revenue	NOUN
economy-6778	15	12	generation	generation	NOUN
economy-6778	15	13	and	and	CCONJ
economy-6778	15	14	capital	capital	NOUN
economy-6778	15	15	project	project	NOUN
economy-6778	15	16	funding	funding	NOUN
economy-6778	15	17	in	in	ADP
economy-6778	15	18	nigeria	nigeria	PROPN
economy-6778	15	19	.	.	PUNCT
economy-6778	16	1	it	it	PRON
economy-6778	16	2	was	be	AUX
economy-6778	16	3	therefore	therefore	ADV
economy-6778	16	4	recommended	recommend	VERB
economy-6778	16	5	that	that	SCONJ
economy-6778	16	6	the	the	DET
economy-6778	16	7	government	government	NOUN
economy-6778	16	8	should	should	AUX
economy-6778	16	9	expand	expand	VERB
economy-6778	16	10	and	and	CCONJ
economy-6778	16	11	modernize	modernize	VERB
economy-6778	16	12	its	its	PRON
economy-6778	16	13	digital	digital	ADJ
economy-6778	16	14	tax	tax	NOUN
economy-6778	16	15	infrastructure	infrastructure	NOUN
economy-6778	16	16	nationwide	nationwide	ADV
economy-6778	16	17	to	to	PART
economy-6778	16	18	ensure	ensure	VERB
economy-6778	16	19	broader	broad	ADJ
economy-6778	16	20	adoption	adoption	NOUN
economy-6778	16	21	among	among	ADP
economy-6778	16	22	taxpayers	taxpayer	NOUN
economy-6778	16	23	and	and	CCONJ
economy-6778	16	24	administrators	administrator	NOUN
economy-6778	16	25	.	.	PUNCT
economy-6778	17	1	keywords	keyword	NOUN
economy-6778	17	2	:	:	PUNCT
economy-6778	17	3	automated	automate	VERB
economy-6778	17	4	tax	tax	NOUN
economy-6778	17	5	payment	payment	NOUN
economy-6778	17	6	systems	system	NOUN
economy-6778	17	7	,	,	PUNCT
economy-6778	17	8	blockchain	blockchain	NOUN
economy-6778	17	9	-	-	PUNCT
economy-6778	17	10	based	base	VERB
economy-6778	17	11	tax	tax	NOUN
economy-6778	17	12	solutions	solution	NOUN
economy-6778	17	13	,	,	PUNCT
economy-6778	17	14	capital	capital	NOUN
economy-6778	17	15	projects	project	NOUN
economy-6778	17	16	funding	funding	NOUN
economy-6778	17	17	,	,	PUNCT
economy-6778	17	18	digital	digital	ADJ
economy-6778	17	19	tax	tax	NOUN
economy-6778	17	20	platforms	platform	NOUN
economy-6778	17	21	,	,	PUNCT
economy-6778	17	22	electronic	electronic	ADJ
economy-6778	17	23	tax	tax	NOUN
economy-6778	17	24	filing	filing	NOUN
economy-6778	17	25	,	,	PUNCT
economy-6778	17	26	revenue	revenue	NOUN
economy-6778	17	27	generation	generation	NOUN
economy-6778	17	28	.	.	PUNCT
economy-6778	18	1	contents	content	NOUN
economy-6778	18	2	1	1	NUM
economy-6778	18	3	.	.	PUNCT
economy-6778	19	1	introduction	introduction	NOUN
economy-6778	19	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
economy-6778	20	1	27	27	NUM
economy-6778	20	2	2	2	NUM
economy-6778	20	3	.	.	PUNCT
economy-6778	20	4	literature	literature	NOUN
economy-6778	20	5	review	review	PROPN
economy-6778	20	6	and	and	CCONJ
economy-6778	20	7	hypothesis	hypothesis	NOUN
economy-6778	20	8	development	development	NOUN
economy-6778	20	9	......................................................................................................................	......................................................................................................................	PUNCT
economy-6778	21	1	27	27	NUM
economy-6778	21	2	3	3	NUM
economy-6778	21	3	.	.	PUNCT
economy-6778	21	4	data	datum	NOUN
economy-6778	21	5	and	and	CCONJ
economy-6778	21	6	methods	method	NOUN
economy-6778	21	7	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
economy-6778	22	1	31	31	NUM
economy-6778	22	2	4	4	NUM
economy-6778	22	3	.	.	PUNCT
economy-6778	22	4	data	datum	NOUN
economy-6778	22	5	analysis	analysis	NOUN
economy-6778	22	6	and	and	CCONJ
economy-6778	22	7	discussion	discussion	NOUN
economy-6778	22	8	of	of	ADP
economy-6778	22	9	findings	finding	NOUN
economy-6778	22	10	..................................................................................................................................	..................................................................................................................................	PUNCT
economy-6778	23	1	33	33	NUM
economy-6778	23	2	5	5	NUM
economy-6778	23	3	.	.	PUNCT
economy-6778	23	4	conclusion	conclusion	NOUN
economy-6778	23	5	and	and	CCONJ
economy-6778	23	6	recommendations	recommendation	NOUN
economy-6778	23	7	...............................................................................................................................................	...............................................................................................................................................	PUNCT
economy-6778	23	8	37	37	NUM
economy-6778	23	9	references	reference	NOUN
economy-6778	23	10	..............................................................................................................................................................................................	..............................................................................................................................................................................................	VERB
economy-6778	24	1	37	37	NUM
economy-6778	24	2	https://www.doi.org/10.20448/economy.v12i2.6778	https://www.doi.org/10.20448/economy.v12i2.6778	PROPN
economy-6778	24	3	https://orcid.org/0000-0002-1177-7101	https://orcid.org/0000-0002-1177-7101	NOUN
economy-6778	24	4	https://orcid.org/0000-0001-8512-6769	https://orcid.org/0000-0001-8512-6769	NOUN
economy-6778	24	5	https://orcid.org/0000-0002-2094-6843	https://orcid.org/0000-0002-2094-6843	PROPN
economy-6778	24	6	https://orcid.org/0000-0001-8453-4728	https://orcid.org/0000-0001-8453-4728	PROPN
economy-6778	24	7	https://orcid.org/0009-0003-3937-7235	https://orcid.org/0009-0003-3937-7235	ADJ
economy-6778	24	8	economy	economy	NOUN
economy-6778	24	9	,	,	PUNCT
economy-6778	24	10	2025	2025	NUM
economy-6778	24	11	,	,	PUNCT
economy-6778	24	12	12(2	12(2	NUM
economy-6778	24	13	):	):	PUNCT
economy-6778	24	14	26	26	NUM
economy-6778	24	15	-	-	SYM
economy-6778	24	16	39	39	NUM
economy-6778	24	17	27	27	NUM
economy-6778	24	18	©	©	ADP
economy-6778	24	19	2025	2025	NUM
economy-6778	24	20	by	by	ADP
economy-6778	24	21	the	the	DET
economy-6778	24	22	authors	author	NOUN
economy-6778	24	23	;	;	PUNCT
economy-6778	24	24	licensee	licensee	PROPN
economy-6778	24	25	asian	asian	ADJ
economy-6778	24	26	online	online	PROPN
economy-6778	24	27	journal	journal	PROPN
economy-6778	24	28	publishing	publishing	NOUN
economy-6778	24	29	group	group	NOUN
economy-6778	24	30	citation	citation	NOUN
economy-6778	24	31	:	:	PUNCT
economy-6778	24	32	dagunduro	dagunduro	PROPN
economy-6778	24	33	,	,	PUNCT
economy-6778	24	34	m.	m.	PROPN
economy-6778	24	35	e.	e.	PROPN
economy-6778	24	36	,	,	PUNCT
economy-6778	24	37	falana	falana	PROPN
economy-6778	24	38	,	,	PUNCT
economy-6778	24	39	g.	g.	PROPN
economy-6778	24	40	a.	a.	PROPN
economy-6778	24	41	,	,	PUNCT
economy-6778	24	42	akinadewo	akinadewo	PROPN
economy-6778	24	43	,	,	PUNCT
economy-6778	24	44	i.	i.	PROPN
economy-6778	24	45	s.	s.	PROPN
economy-6778	24	46	,	,	PUNCT
economy-6778	24	47	oluwagbade	oluwagbade	VERB
economy-6778	24	48	,	,	PUNCT
economy-6778	24	49	o.	o.	PROPN
economy-6778	24	50	i.	i.	PROPN
economy-6778	24	51	,	,	PUNCT
economy-6778	24	52	&	&	CCONJ
economy-6778	24	53	akinboboye	akinboboye	PROPN
economy-6778	24	54	,	,	PUNCT
economy-6778	24	55	g.	g.	PROPN
economy-6778	24	56	o.	o.	PROPN
economy-6778	24	57	(	(	PUNCT
economy-6778	24	58	2025	2025	NUM
economy-6778	24	59	)	)	PUNCT
economy-6778	24	60	.	.	PUNCT
economy-6778	25	1	role	role	NOUN
economy-6778	25	2	of	of	ADP
economy-6778	25	3	digital	digital	ADJ
economy-6778	25	4	tax	tax	NOUN
economy-6778	25	5	platforms	platform	NOUN
economy-6778	25	6	adoption	adoption	NOUN
economy-6778	25	7	in	in	ADP
economy-6778	25	8	enhancing	enhance	VERB
economy-6778	25	9	revenue	revenue	NOUN
economy-6778	25	10	generation	generation	NOUN
economy-6778	25	11	and	and	CCONJ
economy-6778	25	12	capital	capital	NOUN
economy-6778	25	13	projects	project	NOUN
economy-6778	25	14	funding	fund	VERB
economy-6778	25	15	in	in	ADP
economy-6778	25	16	emerging	emerge	VERB
economy-6778	25	17	markets	market	NOUN
economy-6778	25	18	.	.	PUNCT
economy-6778	26	1	economy	economy	NOUN
economy-6778	26	2	,	,	PUNCT
economy-6778	26	3	12(2	12(2	NUM
economy-6778	26	4	)	)	PUNCT
economy-6778	26	5	,	,	PUNCT
economy-6778	26	6	26	26	NUM
economy-6778	26	7	-	-	SYM
economy-6778	26	8	39	39	NUM
economy-6778	26	9	.	.	PUNCT
economy-6778	27	1	10.20448	10.20448	NUM
economy-6778	27	2	/	/	SYM
economy-6778	27	3	economy.v12i2.6778	economy.v12i2.6778	NOUN
economy-6778	27	4	history	history	NOUN
economy-6778	27	5	:	:	PUNCT
economy-6778	27	6	received	receive	VERB
economy-6778	27	7	:	:	PUNCT
economy-6778	27	8	22	22	NUM
economy-6778	27	9	april	april	PROPN
economy-6778	27	10	2025	2025	NUM
economy-6778	27	11	revised	revise	VERB
economy-6778	27	12	:	:	PUNCT
economy-6778	27	13	8	8	NUM
economy-6778	27	14	may	may	AUX
economy-6778	27	15	2025	2025	NUM
economy-6778	27	16	accepted	accept	VERB
economy-6778	27	17	:	:	PUNCT
economy-6778	27	18	5	5	NUM
economy-6778	27	19	june	june	PROPN
economy-6778	27	20	2025	2025	NUM
economy-6778	27	21	published	publish	VERB
economy-6778	27	22	:	:	PUNCT
economy-6778	27	23	16	16	NUM
economy-6778	27	24	june	june	PROPN
economy-6778	27	25	2025	2025	NUM
economy-6778	27	26	licensed	license	VERB
economy-6778	27	27	:	:	PUNCT
economy-6778	27	28	this	this	DET
economy-6778	27	29	work	work	NOUN
economy-6778	27	30	is	be	AUX
economy-6778	27	31	licensed	license	VERB
economy-6778	27	32	under	under	ADP
economy-6778	27	33	a	a	DET
economy-6778	27	34	creative	creative	ADJ
economy-6778	27	35	commons	common	NOUN
economy-6778	27	36	attribution	attribution	NOUN
economy-6778	27	37	4.0	4.0	NUM
economy-6778	27	38	license	license	NOUN
economy-6778	27	39	publisher	publisher	NOUN
economy-6778	27	40	:	:	PUNCT
economy-6778	27	41	asian	asian	ADJ
economy-6778	27	42	online	online	PROPN
economy-6778	27	43	journal	journal	PROPN
economy-6778	27	44	publishing	publishing	PROPN
economy-6778	27	45	group	group	PROPN
economy-6778	27	46	funding	funding	NOUN
economy-6778	27	47	:	:	PUNCT
economy-6778	27	48	this	this	DET
economy-6778	27	49	research	research	NOUN
economy-6778	27	50	did	do	AUX
economy-6778	27	51	not	not	PART
economy-6778	27	52	receive	receive	VERB
economy-6778	27	53	any	any	DET
economy-6778	27	54	dedicated	dedicated	ADJ
economy-6778	27	55	funding	funding	NOUN
economy-6778	27	56	or	or	CCONJ
economy-6778	27	57	financial	financial	ADJ
economy-6778	27	58	assistance	assistance	NOUN
economy-6778	27	59	.	.	PUNCT
economy-6778	28	1	institutional	institutional	ADJ
economy-6778	28	2	review	review	PROPN
economy-6778	28	3	board	board	NOUN
economy-6778	28	4	statement	statement	NOUN
economy-6778	28	5	:	:	PUNCT
economy-6778	28	6	not	not	PART
economy-6778	28	7	applicable	applicable	ADJ
economy-6778	28	8	.	.	PUNCT
economy-6778	29	1	transparency	transparency	NOUN
economy-6778	29	2	:	:	PUNCT
economy-6778	29	3	the	the	DET
economy-6778	29	4	authors	author	NOUN
economy-6778	29	5	confirm	confirm	VERB
economy-6778	29	6	that	that	SCONJ
economy-6778	29	7	the	the	DET
economy-6778	29	8	manuscript	manuscript	NOUN
economy-6778	29	9	is	be	AUX
economy-6778	29	10	an	an	DET
economy-6778	29	11	honest	honest	ADJ
economy-6778	29	12	,	,	PUNCT
economy-6778	29	13	accurate	accurate	ADJ
economy-6778	29	14	,	,	PUNCT
economy-6778	29	15	and	and	CCONJ
economy-6778	29	16	transparent	transparent	ADJ
economy-6778	29	17	account	account	NOUN
economy-6778	29	18	of	of	ADP
economy-6778	29	19	the	the	DET
economy-6778	29	20	study	study	NOUN
economy-6778	29	21	;	;	PUNCT
economy-6778	29	22	that	that	SCONJ
economy-6778	29	23	no	no	DET
economy-6778	29	24	vital	vital	ADJ
economy-6778	29	25	features	feature	NOUN
economy-6778	29	26	of	of	ADP
economy-6778	29	27	the	the	DET
economy-6778	29	28	study	study	NOUN
economy-6778	29	29	have	have	AUX
economy-6778	29	30	been	be	AUX
economy-6778	29	31	omitted	omit	VERB
economy-6778	29	32	;	;	PUNCT
economy-6778	29	33	and	and	CCONJ
economy-6778	29	34	that	that	SCONJ
economy-6778	29	35	any	any	DET
economy-6778	29	36	discrepancies	discrepancy	NOUN
economy-6778	29	37	from	from	ADP
economy-6778	29	38	the	the	DET
economy-6778	29	39	study	study	NOUN
economy-6778	29	40	as	as	SCONJ
economy-6778	29	41	planned	plan	VERB
economy-6778	29	42	have	have	AUX
economy-6778	29	43	been	be	AUX
economy-6778	29	44	explained	explain	VERB
economy-6778	29	45	.	.	PUNCT
economy-6778	30	1	the	the	DET
economy-6778	30	2	corresponding	corresponding	ADJ
economy-6778	30	3	author	author	NOUN
economy-6778	30	4	can	can	AUX
economy-6778	30	5	make	make	VERB
economy-6778	30	6	the	the	DET
economy-6778	30	7	study	study	NOUN
economy-6778	30	8	data	datum	NOUN
economy-6778	30	9	available	available	ADJ
economy-6778	30	10	upon	upon	SCONJ
economy-6778	30	11	reasonable	reasonable	ADJ
economy-6778	30	12	request	request	NOUN
economy-6778	30	13	.	.	PUNCT
economy-6778	31	1	data	datum	NOUN
economy-6778	31	2	availability	availability	NOUN
economy-6778	31	3	statement	statement	NOUN
economy-6778	31	4	:	:	PUNCT
economy-6778	31	5	the	the	DET
economy-6778	31	6	corresponding	corresponding	ADJ
economy-6778	31	7	author	author	NOUN
economy-6778	31	8	can	can	AUX
economy-6778	31	9	make	make	VERB
economy-6778	31	10	the	the	DET
economy-6778	31	11	study	study	NOUN
economy-6778	31	12	data	datum	NOUN
economy-6778	31	13	available	available	ADJ
economy-6778	31	14	on	on	ADP
economy-6778	31	15	reasonable	reasonable	ADJ
economy-6778	31	16	request	request	NOUN
economy-6778	31	17	.	.	PUNCT
economy-6778	32	1	competing	compete	VERB
economy-6778	32	2	interests	interest	NOUN
economy-6778	32	3	:	:	PUNCT
economy-6778	32	4	the	the	DET
economy-6778	32	5	authors	author	NOUN
economy-6778	32	6	declare	declare	VERB
economy-6778	32	7	that	that	SCONJ
economy-6778	32	8	there	there	PRON
economy-6778	32	9	is	be	VERB
economy-6778	32	10	no	no	DET
economy-6778	32	11	competing	compete	VERB
economy-6778	32	12	interests	interest	NOUN
economy-6778	32	13	.	.	PUNCT
economy-6778	33	1	authors	author	NOUN
economy-6778	33	2	’	'	PUNCT
economy-6778	33	3	contributions	contribution	NOUN
economy-6778	33	4	:	:	PUNCT
economy-6778	33	5	all	all	DET
economy-6778	33	6	authors	author	NOUN
economy-6778	33	7	equally	equally	ADV
economy-6778	33	8	participated	participate	VERB
economy-6778	33	9	in	in	ADP
economy-6778	33	10	the	the	DET
economy-6778	33	11	conception	conception	NOUN
economy-6778	33	12	and	and	CCONJ
economy-6778	33	13	design	design	NOUN
economy-6778	33	14	of	of	ADP
economy-6778	33	15	the	the	DET
economy-6778	33	16	study	study	NOUN
economy-6778	33	17	.	.	PUNCT
economy-6778	34	1	they	they	PRON
economy-6778	34	2	have	have	AUX
economy-6778	34	3	all	all	ADV
economy-6778	34	4	reviewed	review	VERB
economy-6778	34	5	and	and	CCONJ
economy-6778	34	6	approved	approve	VERB
economy-6778	34	7	the	the	DET
economy-6778	34	8	final	final	ADJ
economy-6778	34	9	version	version	NOUN
economy-6778	34	10	of	of	ADP
economy-6778	34	11	the	the	DET
economy-6778	34	12	manuscript	manuscript	NOUN
economy-6778	34	13	for	for	ADP
economy-6778	34	14	publication	publication	NOUN
economy-6778	34	15	.	.	PUNCT
economy-6778	35	1	contribution	contribution	NOUN
economy-6778	35	2	of	of	ADP
economy-6778	35	3	this	this	DET
economy-6778	35	4	paper	paper	NOUN
economy-6778	35	5	to	to	ADP
economy-6778	35	6	the	the	DET
economy-6778	35	7	literature	literature	NOUN
economy-6778	35	8	this	this	DET
economy-6778	35	9	study	study	NOUN
economy-6778	35	10	provides	provide	VERB
economy-6778	35	11	empirical	empirical	ADJ
economy-6778	35	12	evidence	evidence	NOUN
economy-6778	35	13	on	on	ADP
economy-6778	35	14	the	the	DET
economy-6778	35	15	efficacy	efficacy	NOUN
economy-6778	35	16	of	of	ADP
economy-6778	35	17	digital	digital	ADJ
economy-6778	35	18	tax	tax	NOUN
economy-6778	35	19	platforms	platform	NOUN
economy-6778	35	20	in	in	ADP
economy-6778	35	21	enhancing	enhance	VERB
economy-6778	35	22	government	government	NOUN
economy-6778	35	23	revenue	revenue	NOUN
economy-6778	35	24	and	and	CCONJ
economy-6778	35	25	public	public	ADJ
economy-6778	35	26	investment	investment	NOUN
economy-6778	35	27	in	in	ADP
economy-6778	35	28	a	a	DET
economy-6778	35	29	developing	develop	VERB
economy-6778	35	30	country	country	NOUN
economy-6778	35	31	like	like	ADP
economy-6778	35	32	nigeria	nigeria	PROPN
economy-6778	35	33	.	.	PUNCT
economy-6778	36	1	it	it	PRON
economy-6778	36	2	bridges	bridge	VERB
economy-6778	36	3	the	the	DET
economy-6778	36	4	gap	gap	NOUN
economy-6778	36	5	between	between	ADP
economy-6778	36	6	technological	technological	ADJ
economy-6778	36	7	innovation	innovation	NOUN
economy-6778	36	8	and	and	CCONJ
economy-6778	36	9	public	public	ADJ
economy-6778	36	10	finance	finance	NOUN
economy-6778	36	11	performance	performance	NOUN
economy-6778	36	12	,	,	PUNCT
economy-6778	36	13	contributing	contribute	VERB
economy-6778	36	14	to	to	ADP
economy-6778	36	15	both	both	CCONJ
economy-6778	36	16	academic	academic	ADJ
economy-6778	36	17	and	and	CCONJ
economy-6778	36	18	practical	practical	ADJ
economy-6778	36	19	understanding	understanding	NOUN
economy-6778	36	20	of	of	ADP
economy-6778	36	21	digital	digital	ADJ
economy-6778	36	22	transformation	transformation	NOUN
economy-6778	36	23	in	in	ADP
economy-6778	36	24	tax	tax	NOUN
economy-6778	36	25	administration	administration	NOUN
economy-6778	36	26	.	.	PUNCT
economy-6778	37	1	1	1	X
economy-6778	37	2	.	.	X
economy-6778	37	3	introduction	introduction	NOUN
economy-6778	37	4	tax	tax	NOUN
economy-6778	37	5	revenue	revenue	NOUN
economy-6778	37	6	is	be	AUX
economy-6778	37	7	a	a	DET
economy-6778	37	8	critical	critical	ADJ
economy-6778	37	9	source	source	NOUN
economy-6778	37	10	of	of	ADP
economy-6778	37	11	government	government	NOUN
economy-6778	37	12	financing	financing	NOUN
economy-6778	37	13	,	,	PUNCT
economy-6778	37	14	particularly	particularly	ADV
economy-6778	37	15	in	in	ADP
economy-6778	37	16	emerging	emerge	VERB
economy-6778	37	17	markets	market	NOUN
economy-6778	37	18	where	where	SCONJ
economy-6778	37	19	infrastructural	infrastructural	ADJ
economy-6778	37	20	development	development	NOUN
economy-6778	37	21	and	and	CCONJ
economy-6778	37	22	economic	economic	ADJ
economy-6778	37	23	growth	growth	NOUN
economy-6778	37	24	heavily	heavily	ADV
economy-6778	37	25	depend	depend	VERB
economy-6778	37	26	on	on	ADP
economy-6778	37	27	public	public	ADJ
economy-6778	37	28	investment	investment	NOUN
economy-6778	37	29	(	(	PUNCT
economy-6778	37	30	awotomilusi	awotomilusi	PROPN
economy-6778	37	31	,	,	PUNCT
economy-6778	37	32	oso	oso	PROPN
economy-6778	37	33	,	,	PUNCT
economy-6778	37	34	oluwagbade	oluwagbade	NOUN
economy-6778	37	35	,	,	PUNCT
economy-6778	37	36	&	&	CCONJ
economy-6778	37	37	dagunduro	dagunduro	PROPN
economy-6778	37	38	,	,	PUNCT
economy-6778	37	39	2023	2023	NUM
economy-6778	37	40	;	;	PUNCT
economy-6778	37	41	dagunduro	dagunduro	PROPN
economy-6778	37	42	,	,	PUNCT
economy-6778	37	43	abbood	abbood	PROPN
economy-6778	37	44	,	,	PUNCT
economy-6778	37	45	dakhil	dakhil	NOUN
economy-6778	37	46	,	,	PUNCT
economy-6778	37	47	&	&	CCONJ
economy-6778	37	48	falana	falana	PROPN
economy-6778	37	49	,	,	PUNCT
economy-6778	37	50	2025	2025	NUM
economy-6778	37	51	)	)	PUNCT
economy-6778	37	52	.	.	PUNCT
economy-6778	38	1	however	however	ADV
economy-6778	38	2	,	,	PUNCT
economy-6778	38	3	traditional	traditional	ADJ
economy-6778	38	4	tax	tax	NOUN
economy-6778	38	5	collection	collection	NOUN
economy-6778	38	6	methods	method	NOUN
economy-6778	38	7	in	in	ADP
economy-6778	38	8	many	many	ADJ
economy-6778	38	9	developing	develop	VERB
economy-6778	38	10	economies	economy	NOUN
economy-6778	38	11	,	,	PUNCT
economy-6778	38	12	including	include	VERB
economy-6778	38	13	nigeria	nigeria	PROPN
economy-6778	38	14	,	,	PUNCT
economy-6778	38	15	are	be	AUX
economy-6778	38	16	often	often	ADV
economy-6778	38	17	characterized	characterize	VERB
economy-6778	38	18	by	by	ADP
economy-6778	38	19	inefficiencies	inefficiency	NOUN
economy-6778	38	20	such	such	ADJ
economy-6778	38	21	as	as	ADP
economy-6778	38	22	tax	tax	NOUN
economy-6778	38	23	evasion	evasion	NOUN
economy-6778	38	24	,	,	PUNCT
economy-6778	38	25	corruption	corruption	NOUN
economy-6778	38	26	,	,	PUNCT
economy-6778	38	27	inadequate	inadequate	ADJ
economy-6778	38	28	record	record	NOUN
economy-6778	38	29	-	-	PUNCT
economy-6778	38	30	keeping	keeping	NOUN
economy-6778	38	31	,	,	PUNCT
economy-6778	38	32	and	and	CCONJ
economy-6778	38	33	weak	weak	ADJ
economy-6778	38	34	enforcement	enforcement	NOUN
economy-6778	38	35	mechanisms	mechanism	NOUN
economy-6778	38	36	(	(	PUNCT
economy-6778	38	37	okoye	okoye	PROPN
economy-6778	38	38	&	&	CCONJ
economy-6778	38	39	akenabor	akenabor	PROPN
economy-6778	38	40	,	,	PUNCT
economy-6778	38	41	2023	2023	NUM
economy-6778	38	42	)	)	PUNCT
economy-6778	38	43	.	.	PUNCT
economy-6778	39	1	in	in	ADP
economy-6778	39	2	response	response	NOUN
economy-6778	39	3	to	to	ADP
economy-6778	39	4	these	these	DET
economy-6778	39	5	challenges	challenge	NOUN
economy-6778	39	6	,	,	PUNCT
economy-6778	39	7	governments	government	NOUN
economy-6778	39	8	worldwide	worldwide	ADV
economy-6778	39	9	are	be	AUX
economy-6778	39	10	increasingly	increasingly	ADV
economy-6778	39	11	leveraging	leverage	VERB
economy-6778	39	12	digital	digital	ADJ
economy-6778	39	13	tax	tax	NOUN
economy-6778	39	14	platforms	platform	NOUN
economy-6778	39	15	to	to	PART
economy-6778	39	16	enhance	enhance	VERB
economy-6778	39	17	revenue	revenue	NOUN
economy-6778	39	18	generation	generation	NOUN
economy-6778	39	19	,	,	PUNCT
economy-6778	39	20	improve	improve	VERB
economy-6778	39	21	tax	tax	NOUN
economy-6778	39	22	compliance	compliance	NOUN
economy-6778	39	23	,	,	PUNCT
economy-6778	39	24	and	and	CCONJ
economy-6778	39	25	streamline	streamline	VERB
economy-6778	39	26	the	the	DET
economy-6778	39	27	allocation	allocation	NOUN
economy-6778	39	28	of	of	ADP
economy-6778	39	29	funds	fund	NOUN
economy-6778	39	30	for	for	ADP
economy-6778	39	31	capital	capital	NOUN
economy-6778	39	32	projects	project	NOUN
economy-6778	39	33	(	(	PUNCT
economy-6778	39	34	dakhil	dakhil	PROPN
economy-6778	39	35	,	,	PUNCT
economy-6778	39	36	dagunduro	dagunduro	PROPN
economy-6778	39	37	,	,	PUNCT
economy-6778	39	38	abbood	abbood	PROPN
economy-6778	39	39	,	,	PUNCT
economy-6778	39	40	&	&	CCONJ
economy-6778	39	41	falana	falana	PROPN
economy-6778	39	42	,	,	PUNCT
economy-6778	39	43	2025	2025	NUM
economy-6778	39	44	;	;	PUNCT
economy-6778	39	45	falana	falana	PROPN
economy-6778	39	46	,	,	PUNCT
economy-6778	39	47	dakhil	dakhil	PROPN
economy-6778	39	48	,	,	PUNCT
economy-6778	39	49	abbood	abbood	PROPN
economy-6778	39	50	,	,	PUNCT
economy-6778	39	51	&	&	CCONJ
economy-6778	39	52	dagunduro	dagunduro	PROPN
economy-6778	39	53	,	,	PUNCT
economy-6778	39	54	2024	2024	NUM
economy-6778	39	55	;	;	PUNCT
economy-6778	39	56	world	world	NOUN
economy-6778	39	57	bank	bank	PROPN
economy-6778	39	58	,	,	PUNCT
economy-6778	39	59	2023	2023	NUM
economy-6778	39	60	)	)	PUNCT
economy-6778	39	61	.	.	PUNCT
economy-6778	40	1	the	the	DET
economy-6778	40	2	adoption	adoption	NOUN
economy-6778	40	3	of	of	ADP
economy-6778	40	4	digital	digital	ADJ
economy-6778	40	5	tax	tax	NOUN
economy-6778	40	6	platforms	platform	NOUN
economy-6778	40	7	,	,	PUNCT
economy-6778	40	8	including	include	VERB
economy-6778	40	9	electronic	electronic	ADJ
economy-6778	40	10	tax	tax	NOUN
economy-6778	40	11	filing	filing	NOUN
economy-6778	40	12	(	(	PUNCT
economy-6778	40	13	e	e	NOUN
economy-6778	40	14	-	-	NOUN
economy-6778	40	15	filing	filing	NOUN
economy-6778	40	16	)	)	PUNCT
economy-6778	40	17	,	,	PUNCT
economy-6778	40	18	automated	automate	VERB
economy-6778	40	19	tax	tax	NOUN
economy-6778	40	20	payment	payment	NOUN
economy-6778	40	21	systems	system	NOUN
economy-6778	40	22	,	,	PUNCT
economy-6778	40	23	and	and	CCONJ
economy-6778	40	24	blockchain	blockchain	NOUN
economy-6778	40	25	-	-	PUNCT
economy-6778	40	26	based	base	VERB
economy-6778	40	27	tax	tax	NOUN
economy-6778	40	28	solutions	solution	NOUN
economy-6778	40	29	,	,	PUNCT
economy-6778	40	30	has	have	AUX
economy-6778	40	31	shown	show	VERB
economy-6778	40	32	significant	significant	ADJ
economy-6778	40	33	promise	promise	NOUN
economy-6778	40	34	in	in	ADP
economy-6778	40	35	reducing	reduce	VERB
economy-6778	40	36	revenue	revenue	NOUN
economy-6778	40	37	leakages	leakage	NOUN
economy-6778	40	38	and	and	CCONJ
economy-6778	40	39	increasing	increase	VERB
economy-6778	40	40	government	government	NOUN
economy-6778	40	41	tax	tax	NOUN
economy-6778	40	42	revenues	revenue	NOUN
economy-6778	40	43	in	in	ADP
economy-6778	40	44	various	various	ADJ
economy-6778	40	45	economies	economy	NOUN
economy-6778	40	46	(	(	PUNCT
economy-6778	40	47	akinadewo	akinadewo	PROPN
economy-6778	40	48	,	,	PUNCT
economy-6778	40	49	kayode	kayode	PROPN
economy-6778	40	50	,	,	PUNCT
economy-6778	40	51	dagunduro	dagunduro	PROPN
economy-6778	40	52	,	,	PUNCT
economy-6778	40	53	&	&	CCONJ
economy-6778	40	54	akinadewo	akinadewo	PROPN
economy-6778	40	55	,	,	PUNCT
economy-6778	40	56	2023	2023	NUM
economy-6778	40	57	;	;	PUNCT
economy-6778	40	58	aluko	aluko	PROPN
economy-6778	40	59	,	,	PUNCT
economy-6778	40	60	igbekoyi	igbekoyi	PROPN
economy-6778	40	61	,	,	PUNCT
economy-6778	40	62	dagunduro	dagunduro	PROPN
economy-6778	40	63	,	,	PUNCT
economy-6778	40	64	falana	falana	PROPN
economy-6778	40	65	,	,	PUNCT
economy-6778	40	66	&	&	CCONJ
economy-6778	40	67	oke	oke	ADJ
economy-6778	40	68	,	,	PUNCT
economy-6778	40	69	2022	2022	NUM
economy-6778	40	70	;	;	PUNCT
economy-6778	40	71	organisation	organisation	NOUN
economy-6778	40	72	for	for	ADP
economy-6778	40	73	economic	economic	ADJ
economy-6778	40	74	co	co	NOUN
economy-6778	40	75	-	-	NOUN
economy-6778	40	76	operation	operation	NOUN
economy-6778	40	77	and	and	CCONJ
economy-6778	40	78	development	development	NOUN
economy-6778	40	79	(	(	PUNCT
economy-6778	40	80	oecd	oecd	PROPN
economy-6778	40	81	)	)	PUNCT
economy-6778	40	82	,	,	PUNCT
economy-6778	40	83	2023	2023	NUM
economy-6778	40	84	)	)	PUNCT
economy-6778	40	85	.	.	PUNCT
economy-6778	41	1	in	in	ADP
economy-6778	41	2	recent	recent	ADJ
economy-6778	41	3	years	year	NOUN
economy-6778	41	4	,	,	PUNCT
economy-6778	41	5	nigeria	nigeria	PROPN
economy-6778	41	6	has	have	AUX
economy-6778	41	7	made	make	VERB
economy-6778	41	8	considerable	considerable	ADJ
economy-6778	41	9	efforts	effort	NOUN
economy-6778	41	10	to	to	PART
economy-6778	41	11	digitize	digitize	VERB
economy-6778	41	12	its	its	PRON
economy-6778	41	13	tax	tax	NOUN
economy-6778	41	14	system	system	NOUN
economy-6778	41	15	,	,	PUNCT
economy-6778	41	16	particularly	particularly	ADV
economy-6778	41	17	through	through	ADP
economy-6778	41	18	the	the	DET
economy-6778	41	19	introduction	introduction	NOUN
economy-6778	41	20	of	of	ADP
economy-6778	41	21	the	the	DET
economy-6778	41	22	taxpro	taxpro	ADJ
economy-6778	41	23	-	-	PUNCT
economy-6778	41	24	max	max	NOUN
economy-6778	41	25	platform	platform	NOUN
economy-6778	41	26	by	by	ADP
economy-6778	41	27	the	the	DET
economy-6778	41	28	federal	federal	PROPN
economy-6778	41	29	inland	inland	PROPN
economy-6778	41	30	revenue	revenue	NOUN
economy-6778	41	31	service	service	NOUN
economy-6778	41	32	(	(	PUNCT
economy-6778	41	33	firs	fir	NOUN
economy-6778	41	34	)	)	PUNCT
economy-6778	41	35	and	and	CCONJ
economy-6778	41	36	various	various	ADJ
economy-6778	41	37	state	state	NOUN
economy-6778	41	38	-	-	PUNCT
economy-6778	41	39	level	level	NOUN
economy-6778	41	40	etax	etax	NOUN
economy-6778	41	41	initiatives	initiative	NOUN
economy-6778	41	42	(	(	PUNCT
economy-6778	41	43	federal	federal	ADJ
economy-6778	41	44	inland	inland	ADJ
economy-6778	41	45	revenue	revenue	NOUN
economy-6778	41	46	service	service	NOUN
economy-6778	41	47	(	(	PUNCT
economy-6778	41	48	firs	firs	NOUN
economy-6778	41	49	)	)	PUNCT
economy-6778	41	50	,	,	PUNCT
economy-6778	41	51	2023	2023	NUM
economy-6778	41	52	)	)	PUNCT
economy-6778	41	53	.	.	PUNCT
economy-6778	42	1	these	these	DET
economy-6778	42	2	digital	digital	ADJ
economy-6778	42	3	innovations	innovation	NOUN
economy-6778	42	4	aim	aim	VERB
economy-6778	42	5	to	to	PART
economy-6778	42	6	simplify	simplify	VERB
economy-6778	42	7	tax	tax	NOUN
economy-6778	42	8	compliance	compliance	NOUN
economy-6778	42	9	,	,	PUNCT
economy-6778	42	10	expand	expand	VERB
economy-6778	42	11	the	the	DET
economy-6778	42	12	tax	tax	NOUN
economy-6778	42	13	base	base	NOUN
economy-6778	42	14	,	,	PUNCT
economy-6778	42	15	and	and	CCONJ
economy-6778	42	16	increase	increase	VERB
economy-6778	42	17	voluntary	voluntary	ADJ
economy-6778	42	18	tax	tax	NOUN
economy-6778	42	19	payments	payment	NOUN
economy-6778	42	20	.	.	PUNCT
economy-6778	43	1	empirical	empirical	ADJ
economy-6778	43	2	evidence	evidence	NOUN
economy-6778	43	3	suggests	suggest	VERB
economy-6778	43	4	that	that	SCONJ
economy-6778	43	5	digital	digital	ADJ
economy-6778	43	6	tax	tax	NOUN
economy-6778	43	7	systems	system	NOUN
economy-6778	43	8	improve	improve	VERB
economy-6778	43	9	revenue	revenue	NOUN
economy-6778	43	10	mobilization	mobilization	NOUN
economy-6778	43	11	by	by	ADP
economy-6778	43	12	reducing	reduce	VERB
economy-6778	43	13	bureaucratic	bureaucratic	ADJ
economy-6778	43	14	bottlenecks	bottleneck	NOUN
economy-6778	43	15	and	and	CCONJ
economy-6778	43	16	encouraging	encourage	VERB
economy-6778	43	17	tax	tax	NOUN
economy-6778	43	18	compliance	compliance	NOUN
economy-6778	43	19	among	among	ADP
economy-6778	43	20	individuals	individual	NOUN
economy-6778	43	21	and	and	CCONJ
economy-6778	43	22	businesses	business	NOUN
economy-6778	43	23	(	(	PUNCT
economy-6778	43	24	adebayo	adebayo	PROPN
economy-6778	43	25	&	&	CCONJ
economy-6778	43	26	yusuf	yusuf	PROPN
economy-6778	43	27	,	,	PUNCT
economy-6778	43	28	2024	2024	NUM
economy-6778	43	29	;	;	PUNCT
economy-6778	43	30	lawal	lawal	PROPN
economy-6778	43	31	,	,	PUNCT
economy-6778	43	32	igbekoyi	igbekoyi	PROPN
economy-6778	43	33	,	,	PUNCT
economy-6778	43	34	&	&	CCONJ
economy-6778	43	35	dagunduro	dagunduro	PROPN
economy-6778	43	36	,	,	PUNCT
economy-6778	43	37	2024	2024	NUM
economy-6778	43	38	)	)	PUNCT
economy-6778	43	39	.	.	PUNCT
economy-6778	44	1	however	however	ADV
economy-6778	44	2	,	,	PUNCT
economy-6778	44	3	despite	despite	SCONJ
economy-6778	44	4	these	these	DET
economy-6778	44	5	advancements	advancement	NOUN
economy-6778	44	6	,	,	PUNCT
economy-6778	44	7	nigeria	nigeria	PRON
economy-6778	44	8	still	still	ADV
economy-6778	44	9	faces	face	VERB
economy-6778	44	10	challenges	challenge	NOUN
economy-6778	44	11	such	such	ADJ
economy-6778	44	12	as	as	ADP
economy-6778	44	13	digital	digital	ADJ
economy-6778	44	14	illiteracy	illiteracy	NOUN
economy-6778	44	15	,	,	PUNCT
economy-6778	44	16	inadequate	inadequate	ADJ
economy-6778	44	17	technological	technological	ADJ
economy-6778	44	18	infrastructure	infrastructure	NOUN
economy-6778	44	19	,	,	PUNCT
economy-6778	44	20	and	and	CCONJ
economy-6778	44	21	taxpayer	taxpayer	NOUN
economy-6778	44	22	resistance	resistance	NOUN
economy-6778	44	23	to	to	ADP
economy-6778	44	24	digital	digital	ADJ
economy-6778	44	25	tax	tax	NOUN
economy-6778	44	26	reforms	reform	NOUN
economy-6778	44	27	(	(	PUNCT
economy-6778	44	28	eze	eze	PROPN
economy-6778	44	29	&	&	CCONJ
economy-6778	44	30	nwankwo	nwankwo	PROPN
economy-6778	44	31	,	,	PUNCT
economy-6778	44	32	2024	2024	NUM
economy-6778	44	33	;	;	PUNCT
economy-6778	44	34	ige	ige	PROPN
economy-6778	44	35	,	,	PUNCT
economy-6778	44	36	igbekoyi	igbekoyi	PROPN
economy-6778	44	37	,	,	PUNCT
economy-6778	44	38	&	&	CCONJ
economy-6778	44	39	dagunduro	dagunduro	PROPN
economy-6778	44	40	,	,	PUNCT
economy-6778	44	41	2023	2023	NUM
economy-6778	44	42	)	)	PUNCT
economy-6778	44	43	.	.	PUNCT
economy-6778	45	1	this	this	DET
economy-6778	45	2	study	study	NOUN
economy-6778	45	3	seeks	seek	VERB
economy-6778	45	4	to	to	PART
economy-6778	45	5	investigate	investigate	VERB
economy-6778	45	6	the	the	DET
economy-6778	45	7	extent	extent	NOUN
economy-6778	45	8	to	to	PART
economy-6778	45	9	which	which	PRON
economy-6778	45	10	digital	digital	ADJ
economy-6778	45	11	tax	tax	NOUN
economy-6778	45	12	platforms	platform	NOUN
economy-6778	45	13	have	have	AUX
economy-6778	45	14	contributed	contribute	VERB
economy-6778	45	15	to	to	ADP
economy-6778	45	16	revenue	revenue	NOUN
economy-6778	45	17	generation	generation	NOUN
economy-6778	45	18	and	and	CCONJ
economy-6778	45	19	the	the	DET
economy-6778	45	20	financing	financing	NOUN
economy-6778	45	21	of	of	ADP
economy-6778	45	22	capital	capital	NOUN
economy-6778	45	23	projects	project	NOUN
economy-6778	45	24	in	in	ADP
economy-6778	45	25	nigeria	nigeria	PROPN
economy-6778	45	26	.	.	PUNCT
economy-6778	46	1	while	while	SCONJ
economy-6778	46	2	existing	existing	ADJ
economy-6778	46	3	studies	study	NOUN
economy-6778	46	4	have	have	AUX
economy-6778	46	5	examined	examine	VERB
economy-6778	46	6	the	the	DET
economy-6778	46	7	general	general	ADJ
economy-6778	46	8	relationship	relationship	NOUN
economy-6778	46	9	between	between	ADP
economy-6778	46	10	taxation	taxation	NOUN
economy-6778	46	11	and	and	CCONJ
economy-6778	46	12	economic	economic	ADJ
economy-6778	46	13	development	development	NOUN
economy-6778	46	14	,	,	PUNCT
economy-6778	46	15	limited	limited	ADJ
economy-6778	46	16	research	research	NOUN
economy-6778	46	17	has	have	AUX
economy-6778	46	18	focused	focus	VERB
economy-6778	46	19	on	on	ADP
economy-6778	46	20	the	the	DET
economy-6778	46	21	specific	specific	ADJ
economy-6778	46	22	impact	impact	NOUN
economy-6778	46	23	of	of	ADP
economy-6778	46	24	digital	digital	ADJ
economy-6778	46	25	tax	tax	NOUN
economy-6778	46	26	platforms	platform	NOUN
economy-6778	46	27	on	on	ADP
economy-6778	46	28	revenue	revenue	NOUN
economy-6778	46	29	mobilization	mobilization	NOUN
economy-6778	46	30	and	and	CCONJ
economy-6778	46	31	capital	capital	NOUN
economy-6778	46	32	project	project	NOUN
economy-6778	46	33	funding	funding	NOUN
economy-6778	46	34	in	in	ADP
economy-6778	46	35	emerging	emerge	VERB
economy-6778	46	36	markets	market	NOUN
economy-6778	46	37	(	(	PUNCT
economy-6778	46	38	agwu	agwu	ADJ
economy-6778	46	39	,	,	PUNCT
economy-6778	46	40	olanrewaju	olanrewaju	ADJ
economy-6778	46	41	,	,	PUNCT
economy-6778	46	42	&	&	CCONJ
economy-6778	46	43	okonkwo	okonkwo	PROPN
economy-6778	46	44	,	,	PUNCT
economy-6778	46	45	2024	2024	NUM
economy-6778	46	46	)	)	PUNCT
economy-6778	46	47	.	.	PUNCT
economy-6778	47	1	moreover	moreover	ADV
economy-6778	47	2	,	,	PUNCT
economy-6778	47	3	studies	study	NOUN
economy-6778	47	4	in	in	ADP
economy-6778	47	5	developed	develop	VERB
economy-6778	47	6	economies	economy	NOUN
economy-6778	47	7	have	have	AUX
economy-6778	47	8	highlighted	highlight	VERB
economy-6778	47	9	the	the	DET
economy-6778	47	10	efficiency	efficiency	NOUN
economy-6778	47	11	of	of	ADP
economy-6778	47	12	digital	digital	ADJ
economy-6778	47	13	tax	tax	NOUN
economy-6778	47	14	systems	system	NOUN
economy-6778	47	15	in	in	ADP
economy-6778	47	16	improving	improve	VERB
economy-6778	47	17	revenue	revenue	NOUN
economy-6778	47	18	collection	collection	NOUN
economy-6778	47	19	,	,	PUNCT
economy-6778	47	20	but	but	CCONJ
economy-6778	47	21	their	their	PRON
economy-6778	47	22	applicability	applicability	NOUN
economy-6778	47	23	to	to	ADP
economy-6778	47	24	developing	develop	VERB
economy-6778	47	25	economies	economy	NOUN
economy-6778	47	26	with	with	ADP
economy-6778	47	27	weaker	weak	ADJ
economy-6778	47	28	technological	technological	ADJ
economy-6778	47	29	infrastructure	infrastructure	NOUN
economy-6778	47	30	remains	remain	VERB
economy-6778	47	31	underexplored	underexplored	ADJ
economy-6778	47	32	(	(	PUNCT
economy-6778	47	33	international	international	ADJ
economy-6778	47	34	monetary	monetary	ADJ
economy-6778	47	35	fund	fund	NOUN
economy-6778	47	36	(	(	PUNCT
economy-6778	47	37	imf	imf	PROPN
economy-6778	47	38	)	)	PUNCT
economy-6778	47	39	,	,	PUNCT
economy-6778	47	40	2023	2023	NUM
economy-6778	47	41	)	)	PUNCT
economy-6778	47	42	.	.	PUNCT
economy-6778	48	1	this	this	DET
economy-6778	48	2	study	study	NOUN
economy-6778	48	3	,	,	PUNCT
economy-6778	48	4	therefore	therefore	ADV
economy-6778	48	5	,	,	PUNCT
economy-6778	48	6	aims	aim	VERB
economy-6778	48	7	to	to	PART
economy-6778	48	8	bridge	bridge	VERB
economy-6778	48	9	this	this	DET
economy-6778	48	10	gap	gap	NOUN
economy-6778	48	11	by	by	ADP
economy-6778	48	12	providing	provide	VERB
economy-6778	48	13	empirical	empirical	ADJ
economy-6778	48	14	evidence	evidence	NOUN
economy-6778	48	15	on	on	ADP
economy-6778	48	16	how	how	SCONJ
economy-6778	48	17	digital	digital	ADJ
economy-6778	48	18	tax	tax	NOUN
economy-6778	48	19	platforms	platform	NOUN
economy-6778	48	20	influence	influence	VERB
economy-6778	48	21	government	government	NOUN
economy-6778	48	22	revenue	revenue	NOUN
economy-6778	48	23	generation	generation	NOUN
economy-6778	48	24	and	and	CCONJ
economy-6778	48	25	capital	capital	NOUN
economy-6778	48	26	expenditure	expenditure	NOUN
economy-6778	48	27	in	in	ADP
economy-6778	48	28	nigeria	nigeria	PROPN
economy-6778	48	29	.	.	PUNCT
economy-6778	49	1	this	this	DET
economy-6778	49	2	paper	paper	NOUN
economy-6778	49	3	contributes	contribute	VERB
economy-6778	49	4	to	to	ADP
economy-6778	49	5	the	the	DET
economy-6778	49	6	existing	exist	VERB
economy-6778	49	7	literature	literature	NOUN
economy-6778	49	8	by	by	ADP
economy-6778	49	9	assessing	assess	VERB
economy-6778	49	10	the	the	DET
economy-6778	49	11	effectiveness	effectiveness	NOUN
economy-6778	49	12	of	of	ADP
economy-6778	49	13	digital	digital	ADJ
economy-6778	49	14	tax	tax	NOUN
economy-6778	49	15	platforms	platform	NOUN
economy-6778	49	16	in	in	ADP
economy-6778	49	17	enhancing	enhance	VERB
economy-6778	49	18	tax	tax	NOUN
economy-6778	49	19	compliance	compliance	NOUN
economy-6778	49	20	,	,	PUNCT
economy-6778	49	21	increasing	increase	VERB
economy-6778	49	22	tax	tax	NOUN
economy-6778	49	23	revenue	revenue	NOUN
economy-6778	49	24	,	,	PUNCT
economy-6778	49	25	and	and	CCONJ
economy-6778	49	26	improving	improve	VERB
economy-6778	49	27	capital	capital	NOUN
economy-6778	49	28	project	project	NOUN
economy-6778	49	29	funding	funding	NOUN
economy-6778	49	30	in	in	ADP
economy-6778	49	31	nigeria	nigeria	PROPN
economy-6778	49	32	.	.	PUNCT
economy-6778	50	1	by	by	ADP
economy-6778	50	2	examining	examine	VERB
economy-6778	50	3	the	the	DET
economy-6778	50	4	challenges	challenge	NOUN
economy-6778	50	5	and	and	CCONJ
economy-6778	50	6	opportunities	opportunity	NOUN
economy-6778	50	7	associated	associate	VERB
economy-6778	50	8	with	with	ADP
economy-6778	50	9	digital	digital	ADJ
economy-6778	50	10	tax	tax	NOUN
economy-6778	50	11	adoption	adoption	NOUN
economy-6778	50	12	,	,	PUNCT
economy-6778	50	13	this	this	DET
economy-6778	50	14	study	study	NOUN
economy-6778	50	15	offers	offer	VERB
economy-6778	50	16	valuable	valuable	ADJ
economy-6778	50	17	insights	insight	NOUN
economy-6778	50	18	for	for	ADP
economy-6778	50	19	policymakers	policymaker	NOUN
economy-6778	50	20	,	,	PUNCT
economy-6778	50	21	tax	tax	NOUN
economy-6778	50	22	administrators	administrator	NOUN
economy-6778	50	23	,	,	PUNCT
economy-6778	50	24	and	and	CCONJ
economy-6778	50	25	stakeholders	stakeholder	NOUN
economy-6778	50	26	in	in	ADP
economy-6778	50	27	emerging	emerge	VERB
economy-6778	50	28	markets	market	NOUN
economy-6778	50	29	.	.	PUNCT
economy-6778	51	1	the	the	DET
economy-6778	51	2	findings	finding	NOUN
economy-6778	51	3	are	be	AUX
economy-6778	51	4	expected	expect	VERB
economy-6778	51	5	to	to	PART
economy-6778	51	6	inform	inform	VERB
economy-6778	51	7	strategies	strategy	NOUN
economy-6778	51	8	for	for	ADP
economy-6778	51	9	optimizing	optimize	VERB
economy-6778	51	10	digital	digital	ADJ
economy-6778	51	11	tax	tax	NOUN
economy-6778	51	12	infrastructure	infrastructure	NOUN
economy-6778	51	13	and	and	CCONJ
economy-6778	51	14	leveraging	leverage	VERB
economy-6778	51	15	technology	technology	NOUN
economy-6778	51	16	for	for	ADP
economy-6778	51	17	sustainable	sustainable	ADJ
economy-6778	51	18	fiscal	fiscal	ADJ
economy-6778	51	19	development	development	NOUN
economy-6778	51	20	.	.	PUNCT
economy-6778	52	1	2	2	X
economy-6778	52	2	.	.	X
economy-6778	52	3	literature	literature	NOUN
economy-6778	52	4	review	review	PROPN
economy-6778	52	5	and	and	CCONJ
economy-6778	52	6	hypothesis	hypothesis	NOUN
economy-6778	52	7	development	development	NOUN
economy-6778	52	8	this	this	DET
economy-6778	52	9	section	section	NOUN
economy-6778	52	10	serves	serve	VERB
economy-6778	52	11	as	as	ADP
economy-6778	52	12	a	a	DET
economy-6778	52	13	critical	critical	ADJ
economy-6778	52	14	foundation	foundation	NOUN
economy-6778	52	15	for	for	ADP
economy-6778	52	16	the	the	DET
economy-6778	52	17	research	research	NOUN
economy-6778	52	18	by	by	ADP
economy-6778	52	19	summarizing	summarize	VERB
economy-6778	52	20	and	and	CCONJ
economy-6778	52	21	analyzing	analyze	VERB
economy-6778	52	22	existing	exist	VERB
economy-6778	52	23	studies	study	NOUN
economy-6778	52	24	related	relate	VERB
economy-6778	52	25	to	to	ADP
economy-6778	52	26	the	the	DET
economy-6778	52	27	research	research	NOUN
economy-6778	52	28	topic	topic	NOUN
economy-6778	52	29	.	.	PUNCT
economy-6778	53	1	this	this	DET
economy-6778	53	2	section	section	NOUN
economy-6778	53	3	identifies	identify	VERB
economy-6778	53	4	key	key	ADJ
economy-6778	53	5	theories	theory	NOUN
economy-6778	53	6	,	,	PUNCT
economy-6778	53	7	concepts	concept	NOUN
economy-6778	53	8	,	,	PUNCT
economy-6778	53	9	and	and	CCONJ
economy-6778	53	10	empirical	empirical	ADJ
economy-6778	53	11	findings	finding	NOUN
economy-6778	53	12	from	from	ADP
economy-6778	53	13	prior	prior	ADJ
economy-6778	53	14	research	research	NOUN
economy-6778	53	15	,	,	PUNCT
economy-6778	53	16	thereby	thereby	ADV
economy-6778	53	17	contextualising	contextualise	VERB
economy-6778	53	18	the	the	DET
economy-6778	53	19	study	study	NOUN
economy-6778	53	20	within	within	ADP
economy-6778	53	21	the	the	DET
economy-6778	53	22	broader	broad	ADJ
economy-6778	53	23	academic	academic	ADJ
economy-6778	53	24	discourse	discourse	NOUN
economy-6778	53	25	.	.	PUNCT
economy-6778	54	1	these	these	DET
economy-6778	54	2	hypotheses	hypothesis	NOUN
economy-6778	54	3	guide	guide	VERB
economy-6778	54	4	the	the	DET
economy-6778	54	5	research	research	NOUN
economy-6778	54	6	methodology	methodology	NOUN
economy-6778	54	7	and	and	CCONJ
economy-6778	54	8	help	help	VERB
economy-6778	54	9	in	in	ADP
economy-6778	54	10	investigating	investigate	VERB
economy-6778	54	11	the	the	DET
economy-6778	54	12	relationship	relationship	NOUN
economy-6778	54	13	between	between	ADP
economy-6778	54	14	the	the	DET
economy-6778	54	15	variables	variable	NOUN
economy-6778	54	16	under	under	ADP
economy-6778	54	17	study	study	NOUN
economy-6778	54	18	.	.	PUNCT
economy-6778	55	1	the	the	DET
economy-6778	55	2	section	section	NOUN
economy-6778	55	3	provides	provide	VERB
economy-6778	55	4	a	a	DET
economy-6778	55	5	clear	clear	ADJ
economy-6778	55	6	rationale	rationale	NOUN
economy-6778	55	7	for	for	ADP
economy-6778	55	8	the	the	DET
economy-6778	55	9	study	study	NOUN
economy-6778	55	10	’s	’s	PART
economy-6778	55	11	objectives	objective	NOUN
economy-6778	55	12	and	and	CCONJ
economy-6778	55	13	how	how	SCONJ
economy-6778	55	14	it	it	PRON
economy-6778	55	15	contributes	contribute	VERB
economy-6778	55	16	to	to	ADP
economy-6778	55	17	advancing	advance	VERB
economy-6778	55	18	knowledge	knowledge	NOUN
economy-6778	55	19	in	in	ADP
economy-6778	55	20	the	the	DET
economy-6778	55	21	field	field	NOUN
economy-6778	55	22	.	.	PUNCT
economy-6778	56	1	2.1	2.1	NUM
economy-6778	56	2	.	.	PUNCT
economy-6778	56	3	theoretical	theoretical	ADJ
economy-6778	56	4	framework	framework	NOUN
economy-6778	56	5	this	this	DET
economy-6778	56	6	study	study	NOUN
economy-6778	56	7	was	be	AUX
economy-6778	56	8	rooted	root	VERB
economy-6778	56	9	in	in	ADP
economy-6778	56	10	the	the	DET
economy-6778	56	11	technology	technology	NOUN
economy-6778	56	12	acceptance	acceptance	NOUN
economy-6778	56	13	model	model	NOUN
economy-6778	56	14	(	(	PUNCT
economy-6778	56	15	tam	tam	NOUN
economy-6778	56	16	)	)	PUNCT
economy-6778	56	17	and	and	CCONJ
economy-6778	56	18	public	public	ADJ
economy-6778	56	19	finance	finance	NOUN
economy-6778	56	20	theory	theory	NOUN
economy-6778	56	21	.	.	PUNCT
economy-6778	57	1	the	the	DET
economy-6778	57	2	technology	technology	NOUN
economy-6778	57	3	acceptance	acceptance	NOUN
economy-6778	57	4	model	model	NOUN
economy-6778	57	5	(	(	PUNCT
economy-6778	57	6	tam	tam	PROPN
economy-6778	57	7	)	)	PUNCT
economy-6778	57	8	is	be	AUX
economy-6778	57	9	a	a	DET
economy-6778	57	10	framework	framework	NOUN
economy-6778	57	11	used	use	VERB
economy-6778	57	12	to	to	PART
economy-6778	57	13	assess	assess	VERB
economy-6778	57	14	how	how	SCONJ
economy-6778	57	15	customers	customer	NOUN
economy-6778	57	16	'	'	PART
economy-6778	57	17	attitudes	attitude	NOUN
economy-6778	57	18	influence	influence	VERB
economy-6778	57	19	the	the	DET
economy-6778	57	20	adoption	adoption	NOUN
economy-6778	57	21	of	of	ADP
economy-6778	57	22	new	new	ADJ
economy-6778	57	23	technology	technology	NOUN
economy-6778	57	24	.	.	PUNCT
economy-6778	58	1	developed	develop	VERB
economy-6778	58	2	by	by	ADP
economy-6778	58	3	davis	davis	PROPN
economy-6778	58	4	(	(	PUNCT
economy-6778	58	5	1989	1989	NUM
economy-6778	58	6	)	)	PUNCT
economy-6778	58	7	at	at	ADP
economy-6778	58	8	the	the	DET
economy-6778	58	9	university	university	PROPN
economy-6778	58	10	of	of	ADP
economy-6778	58	11	michigan	michigan	PROPN
economy-6778	58	12	's	's	PART
economy-6778	58	13	graduate	graduate	ADJ
economy-6778	58	14	school	school	NOUN
economy-6778	58	15	of	of	ADP
economy-6778	58	16	business	business	PROPN
economy-6778	58	17	administration	administration	NOUN
economy-6778	58	18	,	,	PUNCT
economy-6778	58	19	the	the	DET
economy-6778	58	20	model	model	NOUN
economy-6778	58	21	suggests	suggest	VERB
economy-6778	58	22	that	that	SCONJ
economy-6778	58	23	the	the	DET
economy-6778	58	24	likelihood	likelihood	NOUN
economy-6778	58	25	of	of	ADP
economy-6778	58	26	adopting	adopt	VERB
economy-6778	58	27	technology	technology	NOUN
economy-6778	58	28	is	be	AUX
economy-6778	58	29	determined	determine	VERB
economy-6778	58	30	by	by	ADP
economy-6778	58	31	two	two	NUM
economy-6778	58	32	key	key	ADJ
economy-6778	58	33	factors	factor	NOUN
economy-6778	58	34	:	:	PUNCT
economy-6778	58	35	perceived	perceive	VERB
economy-6778	58	36	ease	ease	NOUN
economy-6778	58	37	of	of	ADP
economy-6778	58	38	use	use	NOUN
economy-6778	58	39	and	and	CCONJ
economy-6778	58	40	perceived	perceive	VERB
economy-6778	58	41	usefulness	usefulness	NOUN
economy-6778	58	42	(	(	PUNCT
economy-6778	58	43	davis	davis	PROPN
economy-6778	58	44	,	,	PUNCT
economy-6778	58	45	1989	1989	NUM
economy-6778	58	46	)	)	PUNCT
economy-6778	58	47	.	.	PUNCT
economy-6778	59	1	recent	recent	ADJ
economy-6778	59	2	studies	study	NOUN
economy-6778	59	3	have	have	AUX
economy-6778	59	4	applied	apply	VERB
economy-6778	59	5	the	the	DET
economy-6778	59	6	technology	technology	NOUN
economy-6778	59	7	acceptance	acceptance	NOUN
economy-6778	59	8	model	model	NOUN
economy-6778	59	9	to	to	PART
economy-6778	59	10	examine	examine	VERB
economy-6778	59	11	the	the	DET
economy-6778	59	12	impact	impact	NOUN
economy-6778	59	13	of	of	ADP
economy-6778	59	14	digital	digital	ADJ
economy-6778	59	15	tax	tax	NOUN
economy-6778	59	16	platforms	platform	NOUN
economy-6778	59	17	on	on	ADP
economy-6778	59	18	revenue	revenue	NOUN
economy-6778	59	19	generation	generation	NOUN
economy-6778	59	20	and	and	CCONJ
economy-6778	59	21	capital	capital	NOUN
economy-6778	59	22	expenditure	expenditure	NOUN
economy-6778	59	23	.	.	PUNCT
economy-6778	60	1	wulandari	wulandari	ADJ
economy-6778	60	2	and	and	CCONJ
economy-6778	60	3	dasman	dasman	ADJ
economy-6778	60	4	(	(	PUNCT
economy-6778	60	5	2023	2023	NUM
economy-6778	60	6	)	)	PUNCT
economy-6778	60	7	investigated	investigate	VERB
economy-6778	60	8	the	the	DET
economy-6778	60	9	correlation	correlation	NOUN
economy-6778	60	10	between	between	ADP
economy-6778	60	11	digital	digital	ADJ
economy-6778	60	12	taxation	taxation	NOUN
economy-6778	60	13	systems	system	NOUN
economy-6778	60	14	,	,	PUNCT
economy-6778	60	15	tam	tam	PROPN
economy-6778	60	16	,	,	PUNCT
economy-6778	60	17	and	and	CCONJ
economy-6778	60	18	taxpayer	taxpayer	NOUN
economy-6778	60	19	compliance	compliance	NOUN
economy-6778	60	20	,	,	PUNCT
economy-6778	60	21	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
economy-6778	60	22	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
economy-6778	60	23	economy	economy	NOUN
economy-6778	60	24	,	,	PUNCT
economy-6778	60	25	2025	2025	NUM
economy-6778	60	26	,	,	PUNCT
economy-6778	60	27	12(2	12(2	NUM
economy-6778	60	28	):	):	PUNCT
economy-6778	60	29	26	26	NUM
economy-6778	60	30	-	-	SYM
economy-6778	60	31	39	39	NUM
economy-6778	60	32	28	28	NUM
economy-6778	60	33	©	©	ADP
economy-6778	60	34	2025	2025	NUM
economy-6778	60	35	by	by	ADP
economy-6778	60	36	the	the	DET
economy-6778	60	37	authors	author	NOUN
economy-6778	60	38	;	;	PUNCT
economy-6778	60	39	licensee	licensee	PROPN
economy-6778	60	40	asian	asian	ADJ
economy-6778	60	41	online	online	PROPN
economy-6778	60	42	journal	journal	PROPN
economy-6778	60	43	publishing	publishing	NOUN
economy-6778	60	44	group	group	NOUN
economy-6778	60	45	with	with	ADP
economy-6778	60	46	internet	internet	NOUN
economy-6778	60	47	understanding	understanding	NOUN
economy-6778	60	48	as	as	ADP
economy-6778	60	49	a	a	DET
economy-6778	60	50	mediating	mediate	VERB
economy-6778	60	51	variable	variable	NOUN
economy-6778	60	52	.	.	PUNCT
economy-6778	61	1	the	the	DET
economy-6778	61	2	research	research	NOUN
economy-6778	61	3	found	find	VERB
economy-6778	61	4	that	that	SCONJ
economy-6778	61	5	the	the	DET
economy-6778	61	6	tax	tax	NOUN
economy-6778	61	7	digitization	digitization	NOUN
economy-6778	61	8	system	system	NOUN
economy-6778	61	9	positively	positively	ADV
economy-6778	61	10	influences	influence	VERB
economy-6778	61	11	internet	internet	NOUN
economy-6778	61	12	understanding	understanding	NOUN
economy-6778	61	13	,	,	PUNCT
economy-6778	61	14	and	and	CCONJ
economy-6778	61	15	the	the	DET
economy-6778	61	16	technology	technology	NOUN
economy-6778	61	17	acceptance	acceptance	NOUN
economy-6778	61	18	model	model	NOUN
economy-6778	61	19	significantly	significantly	ADV
economy-6778	61	20	affects	affect	VERB
economy-6778	61	21	taxpayer	taxpayer	NOUN
economy-6778	61	22	compliance	compliance	NOUN
economy-6778	61	23	.	.	PUNCT
economy-6778	62	1	however	however	ADV
economy-6778	62	2	,	,	PUNCT
economy-6778	62	3	the	the	DET
economy-6778	62	4	direct	direct	ADJ
economy-6778	62	5	effect	effect	NOUN
economy-6778	62	6	of	of	ADP
economy-6778	62	7	the	the	DET
economy-6778	62	8	tax	tax	NOUN
economy-6778	62	9	digitization	digitization	NOUN
economy-6778	62	10	system	system	NOUN
economy-6778	62	11	on	on	ADP
economy-6778	62	12	taxpayer	taxpayer	NOUN
economy-6778	62	13	compliance	compliance	NOUN
economy-6778	62	14	was	be	AUX
economy-6778	62	15	positive	positive	ADJ
economy-6778	62	16	but	but	CCONJ
economy-6778	62	17	not	not	PART
economy-6778	62	18	significant	significant	ADJ
economy-6778	62	19	.	.	PUNCT
economy-6778	63	1	umar	umar	PROPN
economy-6778	63	2	,	,	PUNCT
economy-6778	63	3	bappi	bappi	PROPN
economy-6778	63	4	,	,	PUNCT
economy-6778	63	5	and	and	CCONJ
economy-6778	63	6	james	james	PROPN
economy-6778	63	7	(	(	PUNCT
economy-6778	63	8	2023	2023	NUM
economy-6778	63	9	)	)	PUNCT
economy-6778	63	10	examined	examine	VERB
economy-6778	63	11	the	the	DET
economy-6778	63	12	effect	effect	NOUN
economy-6778	63	13	of	of	ADP
economy-6778	63	14	information	information	NOUN
economy-6778	63	15	and	and	CCONJ
economy-6778	63	16	communication	communication	NOUN
economy-6778	63	17	technology	technology	NOUN
economy-6778	63	18	(	(	PUNCT
economy-6778	63	19	ict	ict	PROPN
economy-6778	63	20	)	)	PUNCT
economy-6778	63	21	on	on	ADP
economy-6778	63	22	revenue	revenue	NOUN
economy-6778	63	23	generation	generation	NOUN
economy-6778	63	24	in	in	ADP
economy-6778	63	25	the	the	DET
economy-6778	63	26	gombe	gombe	ADJ
economy-6778	63	27	state	state	NOUN
economy-6778	63	28	internal	internal	ADJ
economy-6778	63	29	revenue	revenue	NOUN
economy-6778	63	30	service	service	NOUN
economy-6778	63	31	.	.	PUNCT
economy-6778	64	1	the	the	DET
economy-6778	64	2	study	study	NOUN
economy-6778	64	3	adopted	adopt	VERB
economy-6778	64	4	a	a	DET
economy-6778	64	5	technology	technology	NOUN
economy-6778	64	6	acceptance	acceptance	NOUN
economy-6778	64	7	model	model	NOUN
economy-6778	64	8	as	as	ADP
economy-6778	64	9	its	its	PRON
economy-6778	64	10	theoretical	theoretical	ADJ
economy-6778	64	11	framework	framework	NOUN
economy-6778	64	12	.	.	PUNCT
economy-6778	65	1	through	through	ADP
economy-6778	65	2	survey	survey	NOUN
economy-6778	65	3	research	research	NOUN
economy-6778	65	4	and	and	CCONJ
economy-6778	65	5	analysis	analysis	NOUN
economy-6778	65	6	using	use	VERB
economy-6778	65	7	spss	spss	PROPN
economy-6778	65	8	,	,	PUNCT
economy-6778	65	9	the	the	DET
economy-6778	65	10	findings	finding	NOUN
economy-6778	65	11	revealed	reveal	VERB
economy-6778	65	12	that	that	SCONJ
economy-6778	65	13	ict	ict	PROPN
economy-6778	65	14	infrastructure	infrastructure	NOUN
economy-6778	65	15	availability	availability	NOUN
economy-6778	65	16	significantly	significantly	ADV
economy-6778	65	17	enhances	enhance	VERB
economy-6778	65	18	revenue	revenue	NOUN
economy-6778	65	19	collection	collection	NOUN
economy-6778	65	20	efficiency	efficiency	NOUN
economy-6778	65	21	.	.	PUNCT
economy-6778	66	1	abdulkadir	abdulkadir	PROPN
economy-6778	66	2	,	,	PUNCT
economy-6778	66	3	bello	bello	PROPN
economy-6778	66	4	,	,	PUNCT
economy-6778	66	5	and	and	CCONJ
economy-6778	66	6	yusuf	yusuf	PROPN
economy-6778	66	7	(	(	PUNCT
economy-6778	66	8	2024	2024	NUM
economy-6778	66	9	)	)	PUNCT
economy-6778	66	10	examined	examine	VERB
economy-6778	66	11	the	the	DET
economy-6778	66	12	impact	impact	NOUN
economy-6778	66	13	of	of	ADP
economy-6778	66	14	the	the	DET
economy-6778	66	15	unified	unified	ADJ
economy-6778	66	16	theory	theory	NOUN
economy-6778	66	17	of	of	ADP
economy-6778	66	18	acceptance	acceptance	NOUN
economy-6778	66	19	and	and	CCONJ
economy-6778	66	20	use	use	NOUN
economy-6778	66	21	of	of	ADP
economy-6778	66	22	technology	technology	NOUN
economy-6778	66	23	(	(	PUNCT
economy-6778	66	24	utaut	utaut	NOUN
economy-6778	66	25	)	)	PUNCT
economy-6778	66	26	on	on	ADP
economy-6778	66	27	tax	tax	NOUN
economy-6778	66	28	professionals	professional	NOUN
economy-6778	66	29	'	'	PART
economy-6778	66	30	responses	response	NOUN
economy-6778	66	31	to	to	ADP
economy-6778	66	32	digitalization	digitalization	NOUN
economy-6778	66	33	and	and	CCONJ
economy-6778	66	34	automation	automation	NOUN
economy-6778	66	35	in	in	ADP
economy-6778	66	36	tax	tax	NOUN
economy-6778	66	37	administration	administration	NOUN
economy-6778	66	38	processes	process	NOUN
economy-6778	66	39	in	in	ADP
economy-6778	66	40	sub	sub	ADJ
economy-6778	66	41	-	-	ADJ
economy-6778	66	42	saharan	saharan	ADJ
economy-6778	66	43	africa	africa	PROPN
economy-6778	66	44	.	.	PUNCT
economy-6778	67	1	the	the	DET
economy-6778	67	2	study	study	NOUN
economy-6778	67	3	found	find	VERB
economy-6778	67	4	that	that	SCONJ
economy-6778	67	5	automating	automate	VERB
economy-6778	67	6	tax	tax	NOUN
economy-6778	67	7	administration	administration	NOUN
economy-6778	67	8	processes	process	NOUN
economy-6778	67	9	positively	positively	ADV
economy-6778	67	10	affects	affect	VERB
economy-6778	67	11	revenue	revenue	NOUN
economy-6778	67	12	optimization	optimization	NOUN
economy-6778	67	13	.	.	PUNCT
economy-6778	68	1	the	the	DET
economy-6778	68	2	technology	technology	NOUN
economy-6778	68	3	acceptance	acceptance	NOUN
economy-6778	68	4	model	model	NOUN
economy-6778	68	5	has	have	AUX
economy-6778	68	6	proven	prove	VERB
economy-6778	68	7	to	to	PART
economy-6778	68	8	be	be	AUX
economy-6778	68	9	highly	highly	ADV
economy-6778	68	10	relevant	relevant	ADJ
economy-6778	68	11	and	and	CCONJ
economy-6778	68	12	applicable	applicable	ADJ
economy-6778	68	13	in	in	ADP
economy-6778	68	14	understanding	understand	VERB
economy-6778	68	15	the	the	DET
economy-6778	68	16	adoption	adoption	NOUN
economy-6778	68	17	of	of	ADP
economy-6778	68	18	digital	digital	ADJ
economy-6778	68	19	tax	tax	NOUN
economy-6778	68	20	platforms	platform	NOUN
economy-6778	68	21	,	,	PUNCT
economy-6778	68	22	particularly	particularly	ADV
economy-6778	68	23	in	in	ADP
economy-6778	68	24	the	the	DET
economy-6778	68	25	context	context	NOUN
economy-6778	68	26	of	of	ADP
economy-6778	68	27	revenue	revenue	NOUN
economy-6778	68	28	generation	generation	NOUN
economy-6778	68	29	and	and	CCONJ
economy-6778	68	30	capital	capital	NOUN
economy-6778	68	31	expenditures	expenditure	NOUN
economy-6778	68	32	in	in	ADP
economy-6778	68	33	emerging	emerge	VERB
economy-6778	68	34	economies	economy	NOUN
economy-6778	68	35	.	.	PUNCT
economy-6778	69	1	in	in	ADP
economy-6778	69	2	emerging	emerge	VERB
economy-6778	69	3	markets	market	NOUN
economy-6778	69	4	,	,	PUNCT
economy-6778	69	5	where	where	SCONJ
economy-6778	69	6	digital	digital	ADJ
economy-6778	69	7	infrastructure	infrastructure	NOUN
economy-6778	69	8	may	may	AUX
economy-6778	69	9	still	still	ADV
economy-6778	69	10	be	be	AUX
economy-6778	69	11	developing	develop	VERB
economy-6778	69	12	,	,	PUNCT
economy-6778	69	13	tam	tam	PROPN
economy-6778	69	14	provides	provide	VERB
economy-6778	69	15	valuable	valuable	ADJ
economy-6778	69	16	insights	insight	NOUN
economy-6778	69	17	into	into	ADP
economy-6778	69	18	how	how	SCONJ
economy-6778	69	19	taxpayers	taxpayer	NOUN
economy-6778	69	20	and	and	CCONJ
economy-6778	69	21	government	government	NOUN
economy-6778	69	22	agencies	agency	NOUN
economy-6778	69	23	perceive	perceive	VERB
economy-6778	69	24	the	the	DET
economy-6778	69	25	utility	utility	NOUN
economy-6778	69	26	of	of	ADP
economy-6778	69	27	digital	digital	ADJ
economy-6778	69	28	tax	tax	NOUN
economy-6778	69	29	systems	system	NOUN
economy-6778	69	30	.	.	PUNCT
economy-6778	70	1	for	for	ADP
economy-6778	70	2	instance	instance	NOUN
economy-6778	70	3	,	,	PUNCT
economy-6778	70	4	wulandari	wulandari	ADJ
economy-6778	70	5	and	and	CCONJ
economy-6778	70	6	dasman	dasman	ADJ
economy-6778	70	7	(	(	PUNCT
economy-6778	70	8	2023	2023	NUM
economy-6778	70	9	)	)	PUNCT
economy-6778	70	10	demonstrated	demonstrate	VERB
economy-6778	70	11	that	that	SCONJ
economy-6778	70	12	digital	digital	ADJ
economy-6778	70	13	tax	tax	NOUN
economy-6778	70	14	systems	system	NOUN
economy-6778	70	15	,	,	PUNCT
economy-6778	70	16	when	when	SCONJ
economy-6778	70	17	perceived	perceive	VERB
economy-6778	70	18	as	as	ADP
economy-6778	70	19	useful	useful	ADJ
economy-6778	70	20	and	and	CCONJ
economy-6778	70	21	easy	easy	ADJ
economy-6778	70	22	to	to	PART
economy-6778	70	23	use	use	VERB
economy-6778	70	24	,	,	PUNCT
economy-6778	70	25	positively	positively	ADV
economy-6778	70	26	influence	influence	VERB
economy-6778	70	27	taxpayer	taxpayer	NOUN
economy-6778	70	28	compliance	compliance	NOUN
economy-6778	70	29	,	,	PUNCT
economy-6778	70	30	which	which	PRON
economy-6778	70	31	directly	directly	ADV
economy-6778	70	32	impacts	impact	VERB
economy-6778	70	33	revenue	revenue	NOUN
economy-6778	70	34	generation	generation	NOUN
economy-6778	70	35	.	.	PUNCT
economy-6778	71	1	moreover	moreover	ADV
economy-6778	71	2	,	,	PUNCT
economy-6778	71	3	umar	umar	PROPN
economy-6778	71	4	et	et	PROPN
economy-6778	71	5	al	al	PROPN
economy-6778	71	6	.	.	PROPN
economy-6778	71	7	(	(	PUNCT
economy-6778	71	8	2023	2023	NUM
economy-6778	71	9	)	)	PUNCT
economy-6778	71	10	highlighted	highlight	VERB
economy-6778	71	11	that	that	SCONJ
economy-6778	71	12	the	the	DET
economy-6778	71	13	adoption	adoption	NOUN
economy-6778	71	14	of	of	ADP
economy-6778	71	15	ict	ict	PROPN
economy-6778	71	16	and	and	CCONJ
economy-6778	71	17	digital	digital	ADJ
economy-6778	71	18	tax	tax	NOUN
economy-6778	71	19	platforms	platform	NOUN
economy-6778	71	20	by	by	ADP
economy-6778	71	21	revenue	revenue	NOUN
economy-6778	71	22	services	service	NOUN
economy-6778	71	23	in	in	ADP
economy-6778	71	24	gombe	gombe	ADJ
economy-6778	71	25	state	state	NOUN
economy-6778	71	26	,	,	PUNCT
economy-6778	71	27	nigeria	nigeria	PROPN
economy-6778	71	28	,	,	PUNCT
economy-6778	71	29	significantly	significantly	ADV
economy-6778	71	30	improved	improve	VERB
economy-6778	71	31	the	the	DET
economy-6778	71	32	efficiency	efficiency	NOUN
economy-6778	71	33	of	of	ADP
economy-6778	71	34	revenue	revenue	NOUN
economy-6778	71	35	collection	collection	NOUN
economy-6778	71	36	.	.	PUNCT
economy-6778	72	1	this	this	DET
economy-6778	72	2	efficiency	efficiency	NOUN
economy-6778	72	3	is	be	AUX
economy-6778	72	4	critical	critical	ADJ
economy-6778	72	5	for	for	ADP
economy-6778	72	6	capital	capital	NOUN
economy-6778	72	7	expenditure	expenditure	NOUN
economy-6778	72	8	funding	funding	NOUN
economy-6778	72	9	,	,	PUNCT
economy-6778	72	10	as	as	SCONJ
economy-6778	72	11	increased	increase	VERB
economy-6778	72	12	tax	tax	NOUN
economy-6778	72	13	revenue	revenue	NOUN
economy-6778	72	14	can	can	AUX
economy-6778	72	15	be	be	AUX
economy-6778	72	16	allocated	allocate	VERB
economy-6778	72	17	to	to	ADP
economy-6778	72	18	essential	essential	ADJ
economy-6778	72	19	infrastructure	infrastructure	NOUN
economy-6778	72	20	and	and	CCONJ
economy-6778	72	21	development	development	NOUN
economy-6778	72	22	projects	project	NOUN
economy-6778	72	23	.	.	PUNCT
economy-6778	73	1	despite	despite	SCONJ
economy-6778	73	2	its	its	PRON
economy-6778	73	3	applicability	applicability	NOUN
economy-6778	73	4	,	,	PUNCT
economy-6778	73	5	tam	tam	PROPN
economy-6778	73	6	has	have	AUX
economy-6778	73	7	been	be	AUX
economy-6778	73	8	critiqued	critique	VERB
economy-6778	73	9	for	for	ADP
economy-6778	73	10	a	a	DET
economy-6778	73	11	few	few	ADJ
economy-6778	73	12	limitations	limitation	NOUN
economy-6778	73	13	.	.	PUNCT
economy-6778	74	1	first	first	ADV
economy-6778	74	2	,	,	PUNCT
economy-6778	74	3	it	it	PRON
economy-6778	74	4	largely	largely	ADV
economy-6778	74	5	focuses	focus	VERB
economy-6778	74	6	on	on	ADP
economy-6778	74	7	individual	individual	ADJ
economy-6778	74	8	perceptions	perception	NOUN
economy-6778	74	9	and	and	CCONJ
economy-6778	74	10	may	may	AUX
economy-6778	74	11	overlook	overlook	VERB
economy-6778	74	12	organizational	organizational	ADJ
economy-6778	74	13	and	and	CCONJ
economy-6778	74	14	contextual	contextual	ADJ
economy-6778	74	15	factors	factor	NOUN
economy-6778	74	16	,	,	PUNCT
economy-6778	74	17	which	which	PRON
economy-6778	74	18	can	can	AUX
economy-6778	74	19	be	be	AUX
economy-6778	74	20	critical	critical	ADJ
economy-6778	74	21	in	in	ADP
economy-6778	74	22	governmental	governmental	ADJ
economy-6778	74	23	and	and	CCONJ
economy-6778	74	24	institutional	institutional	ADJ
economy-6778	74	25	settings	setting	NOUN
economy-6778	74	26	(	(	PUNCT
economy-6778	74	27	venkatesh	venkatesh	PROPN
economy-6778	74	28	,	,	PUNCT
economy-6778	74	29	morris	morris	PROPN
economy-6778	74	30	,	,	PUNCT
economy-6778	74	31	davis	davis	PROPN
economy-6778	74	32	,	,	PUNCT
economy-6778	74	33	&	&	CCONJ
economy-6778	74	34	davis	davis	PROPN
economy-6778	74	35	,	,	PUNCT
economy-6778	74	36	2003	2003	NUM
economy-6778	74	37	)	)	PUNCT
economy-6778	74	38	.	.	PUNCT
economy-6778	75	1	for	for	ADP
economy-6778	75	2	example	example	NOUN
economy-6778	75	3	,	,	PUNCT
economy-6778	75	4	in	in	ADP
economy-6778	75	5	the	the	DET
economy-6778	75	6	case	case	NOUN
economy-6778	75	7	of	of	ADP
economy-6778	75	8	capital	capital	NOUN
economy-6778	75	9	expenditure	expenditure	NOUN
economy-6778	75	10	,	,	PUNCT
economy-6778	75	11	the	the	DET
economy-6778	75	12	decision	decision	NOUN
economy-6778	75	13	to	to	PART
economy-6778	75	14	invest	invest	VERB
economy-6778	75	15	in	in	ADP
economy-6778	75	16	digital	digital	ADJ
economy-6778	75	17	tax	tax	NOUN
economy-6778	75	18	systems	system	NOUN
economy-6778	75	19	may	may	AUX
economy-6778	75	20	also	also	ADV
economy-6778	75	21	depend	depend	VERB
economy-6778	75	22	on	on	ADP
economy-6778	75	23	the	the	DET
economy-6778	75	24	political	political	ADJ
economy-6778	75	25	climate	climate	NOUN
economy-6778	75	26	,	,	PUNCT
economy-6778	75	27	regulatory	regulatory	ADJ
economy-6778	75	28	frameworks	framework	NOUN
economy-6778	75	29	,	,	PUNCT
economy-6778	75	30	and	and	CCONJ
economy-6778	75	31	government	government	NOUN
economy-6778	75	32	capacity	capacity	NOUN
economy-6778	75	33	,	,	PUNCT
economy-6778	75	34	factors	factor	NOUN
economy-6778	75	35	that	that	PRON
economy-6778	75	36	tam	tam	NOUN
economy-6778	75	37	does	do	AUX
economy-6778	75	38	not	not	PART
economy-6778	75	39	directly	directly	ADV
economy-6778	75	40	address	address	VERB
economy-6778	75	41	(	(	PUNCT
economy-6778	75	42	venkatesh	venkatesh	NOUN
economy-6778	75	43	et	et	PROPN
economy-6778	75	44	al	al	PROPN
economy-6778	75	45	.	.	PROPN
economy-6778	75	46	,	,	PUNCT
economy-6778	75	47	2003	2003	NUM
economy-6778	75	48	)	)	PUNCT
economy-6778	75	49	.	.	PUNCT
economy-6778	76	1	second	second	ADV
economy-6778	76	2	,	,	PUNCT
economy-6778	76	3	tam	tam	PROPN
economy-6778	76	4	assumes	assume	VERB
economy-6778	76	5	that	that	SCONJ
economy-6778	76	6	user	user	NOUN
economy-6778	76	7	behavior	behavior	NOUN
economy-6778	76	8	is	be	AUX
economy-6778	76	9	rational	rational	ADJ
economy-6778	76	10	and	and	CCONJ
economy-6778	76	11	uniform	uniform	NOUN
economy-6778	76	12	,	,	PUNCT
economy-6778	76	13	which	which	PRON
economy-6778	76	14	may	may	AUX
economy-6778	76	15	not	not	PART
economy-6778	76	16	always	always	ADV
economy-6778	76	17	be	be	AUX
economy-6778	76	18	the	the	DET
economy-6778	76	19	case	case	NOUN
economy-6778	76	20	,	,	PUNCT
economy-6778	76	21	especially	especially	ADV
economy-6778	76	22	in	in	ADP
economy-6778	76	23	the	the	DET
economy-6778	76	24	context	context	NOUN
economy-6778	76	25	of	of	ADP
economy-6778	76	26	emerging	emerge	VERB
economy-6778	76	27	economies	economy	NOUN
economy-6778	76	28	where	where	SCONJ
economy-6778	76	29	there	there	PRON
economy-6778	76	30	may	may	AUX
economy-6778	76	31	be	be	AUX
economy-6778	76	32	resistance	resistance	NOUN
economy-6778	76	33	to	to	ADP
economy-6778	76	34	technological	technological	ADJ
economy-6778	76	35	change	change	NOUN
economy-6778	76	36	or	or	CCONJ
economy-6778	76	37	lack	lack	NOUN
economy-6778	76	38	of	of	ADP
economy-6778	76	39	awareness	awareness	NOUN
economy-6778	76	40	(	(	PUNCT
economy-6778	76	41	gefen	gefen	NOUN
economy-6778	76	42	&	&	CCONJ
economy-6778	76	43	straub	straub	PROPN
economy-6778	76	44	,	,	PUNCT
economy-6778	76	45	2000	2000	NUM
economy-6778	76	46	)	)	PUNCT
economy-6778	76	47	.	.	PUNCT
economy-6778	77	1	finally	finally	ADV
economy-6778	77	2	,	,	PUNCT
economy-6778	77	3	while	while	SCONJ
economy-6778	77	4	tam	tam	NOUN
economy-6778	77	5	effectively	effectively	ADV
economy-6778	77	6	captures	capture	VERB
economy-6778	77	7	the	the	DET
economy-6778	77	8	initial	initial	ADJ
economy-6778	77	9	acceptance	acceptance	NOUN
economy-6778	77	10	of	of	ADP
economy-6778	77	11	technology	technology	NOUN
economy-6778	77	12	,	,	PUNCT
economy-6778	77	13	it	it	PRON
economy-6778	77	14	often	often	ADV
economy-6778	77	15	fails	fail	VERB
economy-6778	77	16	to	to	PART
economy-6778	77	17	account	account	VERB
economy-6778	77	18	for	for	ADP
economy-6778	77	19	the	the	DET
economy-6778	77	20	longterm	longterm	ADJ
economy-6778	77	21	engagement	engagement	NOUN
economy-6778	77	22	and	and	CCONJ
economy-6778	77	23	evolving	evolve	VERB
economy-6778	77	24	user	user	NOUN
economy-6778	77	25	satisfaction	satisfaction	NOUN
economy-6778	77	26	with	with	ADP
economy-6778	77	27	the	the	DET
economy-6778	77	28	technology	technology	NOUN
economy-6778	77	29	(	(	PUNCT
economy-6778	77	30	venkatesh	venkatesh	PROPN
economy-6778	77	31	&	&	CCONJ
economy-6778	77	32	bala	bala	PROPN
economy-6778	77	33	,	,	PUNCT
economy-6778	77	34	2008	2008	NUM
economy-6778	77	35	)	)	PUNCT
economy-6778	77	36	.	.	PUNCT
economy-6778	78	1	these	these	DET
economy-6778	78	2	critiques	critique	NOUN
economy-6778	78	3	suggest	suggest	VERB
economy-6778	78	4	that	that	SCONJ
economy-6778	78	5	while	while	SCONJ
economy-6778	78	6	tam	tam	NOUN
economy-6778	78	7	provides	provide	VERB
economy-6778	78	8	valuable	valuable	ADJ
economy-6778	78	9	insights	insight	NOUN
economy-6778	78	10	into	into	ADP
economy-6778	78	11	technology	technology	NOUN
economy-6778	78	12	adoption	adoption	NOUN
economy-6778	78	13	,	,	PUNCT
economy-6778	78	14	it	it	PRON
economy-6778	78	15	should	should	AUX
economy-6778	78	16	be	be	AUX
economy-6778	78	17	used	use	VERB
economy-6778	78	18	in	in	ADP
economy-6778	78	19	conjunction	conjunction	NOUN
economy-6778	78	20	with	with	ADP
economy-6778	78	21	other	other	ADJ
economy-6778	78	22	frameworks	framework	NOUN
economy-6778	78	23	to	to	PART
economy-6778	78	24	capture	capture	VERB
economy-6778	78	25	the	the	DET
economy-6778	78	26	broader	broad	ADJ
economy-6778	78	27	socio	socio	NOUN
economy-6778	78	28	-	-	PUNCT
economy-6778	78	29	economic	economic	ADJ
economy-6778	78	30	and	and	CCONJ
economy-6778	78	31	political	political	ADJ
economy-6778	78	32	dynamics	dynamic	NOUN
economy-6778	78	33	that	that	PRON
economy-6778	78	34	influence	influence	VERB
economy-6778	78	35	digital	digital	ADJ
economy-6778	78	36	tax	tax	NOUN
economy-6778	78	37	systems	system	NOUN
economy-6778	78	38	'	'	PART
economy-6778	78	39	impact	impact	NOUN
economy-6778	78	40	on	on	ADP
economy-6778	78	41	revenue	revenue	NOUN
economy-6778	78	42	generation	generation	NOUN
economy-6778	78	43	and	and	CCONJ
economy-6778	78	44	capital	capital	NOUN
economy-6778	78	45	expenditures	expenditure	NOUN
economy-6778	78	46	.	.	PUNCT
economy-6778	79	1	figure	figure	NOUN
economy-6778	79	2	1	1	NUM
economy-6778	79	3	illustrates	illustrate	VERB
economy-6778	79	4	the	the	DET
economy-6778	79	5	process	process	NOUN
economy-6778	79	6	by	by	ADP
economy-6778	79	7	which	which	PRON
economy-6778	79	8	individuals	individual	NOUN
economy-6778	79	9	adopt	adopt	VERB
economy-6778	79	10	and	and	CCONJ
economy-6778	79	11	use	use	VERB
economy-6778	79	12	new	new	ADJ
economy-6778	79	13	technology	technology	NOUN
economy-6778	79	14	.	.	PUNCT
economy-6778	80	1	it	it	PRON
economy-6778	80	2	begins	begin	VERB
economy-6778	80	3	with	with	ADP
economy-6778	80	4	external	external	ADJ
economy-6778	80	5	variables	variable	NOUN
economy-6778	80	6	that	that	PRON
economy-6778	80	7	influence	influence	VERB
economy-6778	80	8	two	two	NUM
economy-6778	80	9	key	key	ADJ
economy-6778	80	10	perceptions	perception	NOUN
economy-6778	80	11	:	:	PUNCT
economy-6778	80	12	perceived	perceive	VERB
economy-6778	80	13	usefulness	usefulness	NOUN
economy-6778	80	14	(	(	PUNCT
economy-6778	80	15	the	the	DET
economy-6778	80	16	belief	belief	NOUN
economy-6778	80	17	that	that	SCONJ
economy-6778	80	18	technology	technology	NOUN
economy-6778	80	19	will	will	AUX
economy-6778	80	20	improve	improve	VERB
economy-6778	80	21	performance	performance	NOUN
economy-6778	80	22	)	)	PUNCT
economy-6778	80	23	and	and	CCONJ
economy-6778	80	24	perceived	perceive	VERB
economy-6778	80	25	ease	ease	NOUN
economy-6778	80	26	of	of	ADP
economy-6778	80	27	use	use	NOUN
economy-6778	80	28	(	(	PUNCT
economy-6778	80	29	the	the	DET
economy-6778	80	30	belief	belief	NOUN
economy-6778	80	31	that	that	SCONJ
economy-6778	80	32	using	use	VERB
economy-6778	80	33	the	the	DET
economy-6778	80	34	technology	technology	NOUN
economy-6778	80	35	will	will	AUX
economy-6778	80	36	require	require	VERB
economy-6778	80	37	minimal	minimal	ADJ
economy-6778	80	38	effort	effort	NOUN
economy-6778	80	39	)	)	PUNCT
economy-6778	80	40	.	.	PUNCT
economy-6778	81	1	these	these	DET
economy-6778	81	2	perceptions	perception	NOUN
economy-6778	81	3	shape	shape	VERB
economy-6778	81	4	the	the	DET
economy-6778	81	5	user	user	NOUN
economy-6778	81	6	’s	’s	PART
economy-6778	81	7	attitude	attitude	NOUN
economy-6778	81	8	toward	toward	ADP
economy-6778	81	9	using	use	VERB
economy-6778	81	10	the	the	DET
economy-6778	81	11	technology	technology	NOUN
economy-6778	81	12	,	,	PUNCT
economy-6778	81	13	which	which	PRON
economy-6778	81	14	in	in	ADP
economy-6778	81	15	turn	turn	NOUN
economy-6778	81	16	affects	affect	VERB
economy-6778	81	17	their	their	PRON
economy-6778	81	18	behavioral	behavioral	ADJ
economy-6778	81	19	intention	intention	NOUN
economy-6778	81	20	to	to	PART
economy-6778	81	21	use	use	VERB
economy-6778	81	22	it	it	PRON
economy-6778	81	23	.	.	PUNCT
economy-6778	82	1	ultimately	ultimately	ADV
economy-6778	82	2	,	,	PUNCT
economy-6778	82	3	this	this	DET
economy-6778	82	4	intention	intention	NOUN
economy-6778	82	5	leads	lead	VERB
economy-6778	82	6	to	to	ADP
economy-6778	82	7	the	the	DET
economy-6778	82	8	actual	actual	ADJ
economy-6778	82	9	use	use	NOUN
economy-6778	82	10	of	of	ADP
economy-6778	82	11	the	the	DET
economy-6778	82	12	system	system	NOUN
economy-6778	82	13	.	.	PUNCT
economy-6778	83	1	tam	tam	PROPN
economy-6778	83	2	is	be	AUX
economy-6778	83	3	widely	widely	ADV
economy-6778	83	4	used	use	VERB
economy-6778	83	5	to	to	PART
economy-6778	83	6	understand	understand	VERB
economy-6778	83	7	and	and	CCONJ
economy-6778	83	8	predict	predict	VERB
economy-6778	83	9	user	user	NOUN
economy-6778	83	10	behavior	behavior	NOUN
economy-6778	83	11	toward	toward	ADP
economy-6778	83	12	technology	technology	NOUN
economy-6778	83	13	adoption	adoption	NOUN
economy-6778	83	14	.	.	PUNCT
economy-6778	84	1	figure	figure	NOUN
economy-6778	84	2	1	1	NUM
economy-6778	84	3	.	.	PUNCT
economy-6778	84	4	technology	technology	NOUN
economy-6778	84	5	acceptance	acceptance	NOUN
economy-6778	84	6	model	model	NOUN
economy-6778	84	7	(	(	PUNCT
economy-6778	84	8	tam	tam	PROPN
economy-6778	84	9	)	)	PUNCT
economy-6778	84	10	.	.	PUNCT
economy-6778	85	1	public	public	ADJ
economy-6778	85	2	finance	finance	NOUN
economy-6778	85	3	theory	theory	NOUN
economy-6778	85	4	has	have	AUX
economy-6778	85	5	evolved	evolve	VERB
economy-6778	85	6	through	through	ADP
economy-6778	85	7	the	the	DET
economy-6778	85	8	contributions	contribution	NOUN
economy-6778	85	9	of	of	ADP
economy-6778	85	10	numerous	numerous	ADJ
economy-6778	85	11	economists	economist	NOUN
economy-6778	85	12	and	and	CCONJ
economy-6778	85	13	does	do	AUX
economy-6778	85	14	not	not	PART
economy-6778	85	15	have	have	VERB
economy-6778	85	16	a	a	DET
economy-6778	85	17	single	single	ADJ
economy-6778	85	18	specific	specific	ADJ
economy-6778	85	19	founder	founder	NOUN
economy-6778	85	20	.	.	PUNCT
economy-6778	86	1	early	early	ADJ
economy-6778	86	2	contributions	contribution	NOUN
economy-6778	86	3	to	to	ADP
economy-6778	86	4	the	the	DET
economy-6778	86	5	field	field	NOUN
economy-6778	86	6	can	can	AUX
economy-6778	86	7	be	be	AUX
economy-6778	86	8	traced	trace	VERB
economy-6778	86	9	to	to	ADP
economy-6778	86	10	smith	smith	PROPN
economy-6778	86	11	(	(	PUNCT
economy-6778	86	12	1776	1776	NUM
economy-6778	86	13	)	)	PUNCT
economy-6778	86	14	who	who	PRON
economy-6778	86	15	in	in	ADP
economy-6778	86	16	the	the	DET
economy-6778	86	17	wealth	wealth	NOUN
economy-6778	86	18	of	of	ADP
economy-6778	86	19	nations	nation	NOUN
economy-6778	86	20	laid	lay	VERB
economy-6778	86	21	the	the	DET
economy-6778	86	22	foundation	foundation	NOUN
economy-6778	86	23	for	for	ADP
economy-6778	86	24	the	the	DET
economy-6778	86	25	theory	theory	NOUN
economy-6778	86	26	of	of	ADP
economy-6778	86	27	taxation	taxation	NOUN
economy-6778	86	28	and	and	CCONJ
economy-6778	86	29	government	government	NOUN
economy-6778	86	30	expenditures	expenditure	NOUN
economy-6778	86	31	,	,	PUNCT
economy-6778	86	32	emphasizing	emphasize	VERB
economy-6778	86	33	the	the	DET
economy-6778	86	34	importance	importance	NOUN
economy-6778	86	35	of	of	ADP
economy-6778	86	36	equitable	equitable	ADJ
economy-6778	86	37	and	and	CCONJ
economy-6778	86	38	efficient	efficient	ADJ
economy-6778	86	39	taxation	taxation	NOUN
economy-6778	86	40	in	in	ADP
economy-6778	86	41	fostering	foster	VERB
economy-6778	86	42	national	national	ADJ
economy-6778	86	43	prosperity	prosperity	NOUN
economy-6778	86	44	.	.	PUNCT
economy-6778	87	1	smith	smith	PROPN
economy-6778	87	2	's	's	PART
economy-6778	87	3	ideas	idea	NOUN
economy-6778	87	4	on	on	ADP
economy-6778	87	5	taxation	taxation	NOUN
economy-6778	87	6	and	and	CCONJ
economy-6778	87	7	government	government	NOUN
economy-6778	87	8	spending	spending	NOUN
economy-6778	87	9	were	be	AUX
economy-6778	87	10	pivotal	pivotal	ADJ
economy-6778	87	11	in	in	ADP
economy-6778	87	12	shaping	shape	VERB
economy-6778	87	13	the	the	DET
economy-6778	87	14	understanding	understanding	NOUN
economy-6778	87	15	of	of	ADP
economy-6778	87	16	public	public	ADJ
economy-6778	87	17	finance	finance	NOUN
economy-6778	87	18	.	.	PUNCT
economy-6778	88	1	later	later	ADV
economy-6778	88	2	,	,	PUNCT
economy-6778	88	3	musgrave	musgrave	PROPN
economy-6778	88	4	(	(	PUNCT
economy-6778	88	5	1959	1959	NUM
economy-6778	88	6	)	)	PUNCT
economy-6778	88	7	further	far	ADV
economy-6778	88	8	developed	develop	VERB
economy-6778	88	9	the	the	DET
economy-6778	88	10	field	field	NOUN
economy-6778	88	11	by	by	ADP
economy-6778	88	12	analyzing	analyze	VERB
economy-6778	88	13	the	the	DET
economy-6778	88	14	role	role	NOUN
economy-6778	88	15	of	of	ADP
economy-6778	88	16	government	government	NOUN
economy-6778	88	17	in	in	ADP
economy-6778	88	18	resource	resource	NOUN
economy-6778	88	19	allocation	allocation	NOUN
economy-6778	88	20	,	,	PUNCT
economy-6778	88	21	stabilization	stabilization	NOUN
economy-6778	88	22	,	,	PUNCT
economy-6778	88	23	and	and	CCONJ
economy-6778	88	24	redistribution	redistribution	NOUN
economy-6778	88	25	of	of	ADP
economy-6778	88	26	wealth	wealth	NOUN
economy-6778	88	27	,	,	PUNCT
economy-6778	88	28	which	which	PRON
economy-6778	88	29	is	be	AUX
economy-6778	88	30	often	often	ADV
economy-6778	88	31	considered	consider	VERB
economy-6778	88	32	the	the	DET
economy-6778	88	33	modern	modern	ADJ
economy-6778	88	34	foundation	foundation	NOUN
economy-6778	88	35	of	of	ADP
economy-6778	88	36	public	public	ADJ
economy-6778	88	37	finance	finance	NOUN
economy-6778	88	38	theory	theory	NOUN
economy-6778	88	39	.	.	PUNCT
economy-6778	89	1	musgrave	musgrave	PROPN
economy-6778	89	2	's	's	PART
economy-6778	89	3	work	work	NOUN
economy-6778	89	4	helped	help	VERB
economy-6778	89	5	establish	establish	VERB
economy-6778	89	6	a	a	DET
economy-6778	89	7	more	more	ADV
economy-6778	89	8	comprehensive	comprehensive	ADJ
economy-6778	89	9	understanding	understanding	NOUN
economy-6778	89	10	of	of	ADP
economy-6778	89	11	the	the	DET
economy-6778	89	12	government	government	NOUN
economy-6778	89	13	's	's	PART
economy-6778	89	14	role	role	NOUN
economy-6778	89	15	in	in	ADP
economy-6778	89	16	managing	manage	VERB
economy-6778	89	17	the	the	DET
economy-6778	89	18	economy	economy	NOUN
economy-6778	89	19	and	and	CCONJ
economy-6778	89	20	distributing	distribute	VERB
economy-6778	89	21	resources	resource	NOUN
economy-6778	89	22	for	for	ADP
economy-6778	89	23	societal	societal	ADJ
economy-6778	89	24	welfare	welfare	NOUN
economy-6778	89	25	.	.	PUNCT
economy-6778	90	1	public	public	ADJ
economy-6778	90	2	finance	finance	NOUN
economy-6778	90	3	theory	theory	NOUN
economy-6778	90	4	focuses	focus	VERB
economy-6778	90	5	on	on	ADP
economy-6778	90	6	how	how	SCONJ
economy-6778	90	7	governments	government	NOUN
economy-6778	90	8	raise	raise	VERB
economy-6778	90	9	and	and	CCONJ
economy-6778	90	10	allocate	allocate	ADJ
economy-6778	90	11	funds	fund	NOUN
economy-6778	90	12	to	to	PART
economy-6778	90	13	meet	meet	VERB
economy-6778	90	14	the	the	DET
economy-6778	90	15	needs	need	NOUN
economy-6778	90	16	of	of	ADP
economy-6778	90	17	the	the	DET
economy-6778	90	18	public	public	NOUN
economy-6778	90	19	,	,	PUNCT
economy-6778	90	20	including	include	VERB
economy-6778	90	21	revenue	revenue	NOUN
economy-6778	90	22	generation	generation	NOUN
economy-6778	90	23	through	through	ADP
economy-6778	90	24	taxes	taxis	NOUN
economy-6778	90	25	,	,	PUNCT
economy-6778	90	26	expenditure	expenditure	NOUN
economy-6778	90	27	management	management	NOUN
economy-6778	90	28	,	,	PUNCT
economy-6778	90	29	and	and	CCONJ
economy-6778	90	30	debt	debt	NOUN
economy-6778	90	31	administration	administration	NOUN
economy-6778	90	32	.	.	PUNCT
economy-6778	91	1	this	this	DET
economy-6778	91	2	field	field	NOUN
economy-6778	91	3	addresses	address	VERB
economy-6778	91	4	crucial	crucial	ADJ
economy-6778	91	5	issues	issue	NOUN
economy-6778	91	6	such	such	ADJ
economy-6778	91	7	as	as	ADP
economy-6778	91	8	the	the	DET
economy-6778	91	9	effectiveness	effectiveness	NOUN
economy-6778	91	10	of	of	ADP
economy-6778	91	11	taxation	taxation	NOUN
economy-6778	91	12	policies	policy	NOUN
economy-6778	91	13	,	,	PUNCT
economy-6778	91	14	government	government	NOUN
economy-6778	91	15	budgetary	budgetary	ADJ
economy-6778	91	16	allocations	allocation	NOUN
economy-6778	91	17	,	,	PUNCT
economy-6778	91	18	and	and	CCONJ
economy-6778	91	19	the	the	DET
economy-6778	91	20	efficiency	efficiency	NOUN
economy-6778	91	21	of	of	ADP
economy-6778	91	22	government	government	NOUN
economy-6778	91	23	spending	spending	NOUN
economy-6778	91	24	to	to	PART
economy-6778	91	25	ensure	ensure	VERB
economy-6778	91	26	societal	societal	ADJ
economy-6778	91	27	well	well	ADV
economy-6778	91	28	-	-	PUNCT
economy-6778	91	29	being	be	AUX
economy-6778	91	30	(	(	PUNCT
economy-6778	91	31	musgrave	musgrave	PROPN
economy-6778	91	32	,	,	PUNCT
economy-6778	91	33	1959	1959	NUM
economy-6778	91	34	)	)	PUNCT
economy-6778	91	35	.	.	PUNCT
economy-6778	92	1	the	the	DET
economy-6778	92	2	insights	insight	NOUN
economy-6778	92	3	from	from	ADP
economy-6778	92	4	both	both	CCONJ
economy-6778	92	5	smith	smith	PROPN
economy-6778	92	6	and	and	CCONJ
economy-6778	92	7	musgrave	musgrave	PROPN
economy-6778	92	8	continue	continue	VERB
economy-6778	92	9	to	to	PART
economy-6778	92	10	shape	shape	VERB
economy-6778	92	11	modern	modern	ADJ
economy-6778	92	12	public	public	ADJ
economy-6778	92	13	finance	finance	NOUN
economy-6778	92	14	practices	practice	NOUN
economy-6778	92	15	,	,	PUNCT
economy-6778	92	16	including	include	VERB
economy-6778	92	17	the	the	DET
economy-6778	92	18	design	design	NOUN
economy-6778	92	19	and	and	CCONJ
economy-6778	92	20	implementation	implementation	NOUN
economy-6778	92	21	of	of	ADP
economy-6778	92	22	fiscal	fiscal	ADJ
economy-6778	92	23	policies	policy	NOUN
economy-6778	92	24	aimed	aim	VERB
economy-6778	92	25	at	at	ADP
economy-6778	92	26	achieving	achieve	VERB
economy-6778	92	27	economic	economic	ADJ
economy-6778	92	28	stability	stability	NOUN
economy-6778	92	29	and	and	CCONJ
economy-6778	92	30	social	social	ADJ
economy-6778	92	31	equity	equity	NOUN
economy-6778	92	32	.	.	PUNCT
economy-6778	93	1	these	these	DET
economy-6778	93	2	contributions	contribution	NOUN
economy-6778	93	3	remain	remain	VERB
economy-6778	93	4	essential	essential	ADJ
economy-6778	93	5	in	in	ADP
economy-6778	93	6	understanding	understand	VERB
economy-6778	93	7	the	the	DET
economy-6778	93	8	role	role	NOUN
economy-6778	93	9	of	of	ADP
economy-6778	93	10	government	government	NOUN
economy-6778	93	11	in	in	ADP
economy-6778	93	12	financing	finance	VERB
economy-6778	93	13	public	public	ADJ
economy-6778	93	14	goods	good	NOUN
economy-6778	93	15	and	and	CCONJ
economy-6778	93	16	services	service	NOUN
economy-6778	93	17	.	.	PUNCT
economy-6778	94	1	economy	economy	NOUN
economy-6778	94	2	,	,	PUNCT
economy-6778	94	3	2025	2025	NUM
economy-6778	94	4	,	,	PUNCT
economy-6778	94	5	12(2	12(2	NUM
economy-6778	94	6	):	):	PUNCT
economy-6778	94	7	26	26	NUM
economy-6778	94	8	-	-	SYM
economy-6778	94	9	39	39	NUM
economy-6778	94	10	29	29	NUM
economy-6778	94	11	©	©	ADP
economy-6778	94	12	2025	2025	NUM
economy-6778	94	13	by	by	ADP
economy-6778	94	14	the	the	DET
economy-6778	94	15	authors	author	NOUN
economy-6778	94	16	;	;	PUNCT
economy-6778	94	17	licensee	licensee	PROPN
economy-6778	94	18	asian	asian	ADJ
economy-6778	94	19	online	online	PROPN
economy-6778	94	20	journal	journal	PROPN
economy-6778	94	21	publishing	publishing	NOUN
economy-6778	94	22	group	group	NOUN
economy-6778	94	23	several	several	ADJ
economy-6778	94	24	recent	recent	ADJ
economy-6778	94	25	studies	study	NOUN
economy-6778	94	26	have	have	AUX
economy-6778	94	27	applied	apply	VERB
economy-6778	94	28	public	public	ADJ
economy-6778	94	29	finance	finance	NOUN
economy-6778	94	30	theory	theory	NOUN
economy-6778	94	31	to	to	PART
economy-6778	94	32	examine	examine	VERB
economy-6778	94	33	the	the	DET
economy-6778	94	34	impact	impact	NOUN
economy-6778	94	35	of	of	ADP
economy-6778	94	36	digital	digital	ADJ
economy-6778	94	37	technologies	technology	NOUN
economy-6778	94	38	on	on	ADP
economy-6778	94	39	revenue	revenue	NOUN
economy-6778	94	40	generation	generation	NOUN
economy-6778	94	41	and	and	CCONJ
economy-6778	94	42	capital	capital	NOUN
economy-6778	94	43	expenditure	expenditure	NOUN
economy-6778	94	44	.	.	PUNCT
economy-6778	95	1	okiakpe	okiakpe	ADJ
economy-6778	95	2	,	,	PUNCT
economy-6778	95	3	empere	empere	ADV
economy-6778	95	4	,	,	PUNCT
economy-6778	95	5	and	and	CCONJ
economy-6778	95	6	etale	etale	NOUN
economy-6778	95	7	(	(	PUNCT
economy-6778	95	8	2024	2024	NUM
economy-6778	95	9	)	)	PUNCT
economy-6778	95	10	investigated	investigate	VERB
economy-6778	95	11	how	how	SCONJ
economy-6778	95	12	public	public	ADJ
economy-6778	95	13	sector	sector	NOUN
economy-6778	95	14	capital	capital	NOUN
economy-6778	95	15	expenditure	expenditure	NOUN
economy-6778	95	16	influences	influence	VERB
economy-6778	95	17	tax	tax	NOUN
economy-6778	95	18	revenue	revenue	NOUN
economy-6778	95	19	generation	generation	NOUN
economy-6778	95	20	,	,	PUNCT
economy-6778	95	21	specifically	specifically	ADV
economy-6778	95	22	petroleum	petroleum	NOUN
economy-6778	95	23	profit	profit	NOUN
economy-6778	95	24	tax	tax	NOUN
economy-6778	95	25	(	(	PUNCT
economy-6778	95	26	ppt	ppt	NOUN
economy-6778	95	27	)	)	PUNCT
economy-6778	95	28	,	,	PUNCT
economy-6778	95	29	in	in	ADP
economy-6778	95	30	nigeria	nigeria	PROPN
economy-6778	95	31	.	.	PUNCT
economy-6778	96	1	guided	guide	VERB
economy-6778	96	2	by	by	ADP
economy-6778	96	3	public	public	ADJ
economy-6778	96	4	finance	finance	NOUN
economy-6778	96	5	and	and	CCONJ
economy-6778	96	6	keynesian	keynesian	ADJ
economy-6778	96	7	theories	theory	NOUN
economy-6778	96	8	,	,	PUNCT
economy-6778	96	9	the	the	DET
economy-6778	96	10	study	study	NOUN
economy-6778	96	11	utilized	utilize	VERB
economy-6778	96	12	a	a	DET
economy-6778	96	13	quasi	quasi	ADJ
economy-6778	96	14	-	-	ADJ
economy-6778	96	15	experimental	experimental	ADJ
economy-6778	96	16	design	design	NOUN
economy-6778	96	17	and	and	CCONJ
economy-6778	96	18	analyzed	analyze	VERB
economy-6778	96	19	secondary	secondary	ADJ
economy-6778	96	20	data	datum	NOUN
economy-6778	96	21	from	from	ADP
economy-6778	96	22	the	the	DET
economy-6778	96	23	national	national	PROPN
economy-6778	96	24	bureau	bureau	PROPN
economy-6778	96	25	of	of	ADP
economy-6778	96	26	statistics	statistic	NOUN
economy-6778	96	27	and	and	CCONJ
economy-6778	96	28	the	the	DET
economy-6778	96	29	central	central	ADJ
economy-6778	96	30	bank	bank	PROPN
economy-6778	96	31	of	of	ADP
economy-6778	96	32	nigeria	nigeria	PROPN
economy-6778	96	33	.	.	PUNCT
economy-6778	97	1	the	the	DET
economy-6778	97	2	findings	finding	NOUN
economy-6778	97	3	revealed	reveal	VERB
economy-6778	97	4	significant	significant	ADJ
economy-6778	97	5	positive	positive	ADJ
economy-6778	97	6	relationships	relationship	NOUN
economy-6778	97	7	between	between	ADP
economy-6778	97	8	capital	capital	NOUN
economy-6778	97	9	expenditures	expenditure	NOUN
economy-6778	97	10	on	on	ADP
economy-6778	97	11	road	road	NOUN
economy-6778	97	12	construction	construction	NOUN
economy-6778	97	13	,	,	PUNCT
economy-6778	97	14	power	power	NOUN
economy-6778	97	15	,	,	PUNCT
economy-6778	97	16	and	and	CCONJ
economy-6778	97	17	security	security	NOUN
economy-6778	97	18	with	with	ADP
economy-6778	97	19	ppt	ppt	NOUN
economy-6778	97	20	,	,	PUNCT
economy-6778	97	21	underscoring	underscore	VERB
economy-6778	97	22	the	the	DET
economy-6778	97	23	role	role	NOUN
economy-6778	97	24	of	of	ADP
economy-6778	97	25	public	public	ADJ
economy-6778	97	26	investment	investment	NOUN
economy-6778	97	27	in	in	ADP
economy-6778	97	28	enhancing	enhance	VERB
economy-6778	97	29	tax	tax	NOUN
economy-6778	97	30	revenues	revenue	NOUN
economy-6778	97	31	.	.	PUNCT
economy-6778	98	1	iorlaha	iorlaha	PROPN
economy-6778	98	2	(	(	PUNCT
economy-6778	98	3	2024	2024	NUM
economy-6778	98	4	)	)	PUNCT
economy-6778	98	5	conducted	conduct	VERB
economy-6778	98	6	a	a	DET
economy-6778	98	7	conceptual	conceptual	ADJ
economy-6778	98	8	and	and	CCONJ
economy-6778	98	9	theoretical	theoretical	ADJ
economy-6778	98	10	review	review	NOUN
economy-6778	98	11	of	of	ADP
economy-6778	98	12	nigeria	nigeria	PROPN
economy-6778	98	13	's	's	PART
economy-6778	98	14	tax	tax	NOUN
economy-6778	98	15	reforms	reform	NOUN
economy-6778	98	16	and	and	CCONJ
economy-6778	98	17	their	their	PRON
economy-6778	98	18	impact	impact	NOUN
economy-6778	98	19	on	on	ADP
economy-6778	98	20	revenue	revenue	NOUN
economy-6778	98	21	generation	generation	NOUN
economy-6778	98	22	.	.	PUNCT
economy-6778	99	1	the	the	DET
economy-6778	99	2	study	study	NOUN
economy-6778	99	3	examined	examine	VERB
economy-6778	99	4	reforms	reform	NOUN
economy-6778	99	5	such	such	ADJ
economy-6778	99	6	as	as	ADP
economy-6778	99	7	the	the	DET
economy-6778	99	8	2012	2012	NUM
economy-6778	99	9	and	and	CCONJ
economy-6778	99	10	2017	2017	NUM
economy-6778	99	11	national	national	ADJ
economy-6778	99	12	tax	tax	NOUN
economy-6778	99	13	measures	measure	NOUN
economy-6778	99	14	and	and	CCONJ
economy-6778	99	15	the	the	DET
economy-6778	99	16	2017	2017	NUM
economy-6778	99	17	voluntary	voluntary	ADJ
economy-6778	99	18	asset	asset	NOUN
economy-6778	99	19	and	and	CCONJ
economy-6778	99	20	income	income	NOUN
economy-6778	99	21	declaration	declaration	NOUN
economy-6778	99	22	scheme	scheme	NOUN
economy-6778	99	23	(	(	PUNCT
economy-6778	99	24	vaids	vaids	PROPN
economy-6778	99	25	)	)	PUNCT
economy-6778	99	26	,	,	PUNCT
economy-6778	99	27	analyzing	analyze	VERB
economy-6778	99	28	them	they	PRON
economy-6778	99	29	through	through	ADP
economy-6778	99	30	the	the	DET
economy-6778	99	31	lenses	lense	NOUN
economy-6778	99	32	of	of	ADP
economy-6778	99	33	the	the	DET
economy-6778	99	34	laffer	laffer	NOUN
economy-6778	99	35	curve	curve	NOUN
economy-6778	99	36	theory	theory	NOUN
economy-6778	99	37	and	and	CCONJ
economy-6778	99	38	behavioral	behavioral	ADJ
economy-6778	99	39	economics	economic	NOUN
economy-6778	99	40	theory	theory	NOUN
economy-6778	99	41	.	.	PUNCT
economy-6778	100	1	the	the	DET
economy-6778	100	2	review	review	NOUN
economy-6778	100	3	found	find	VERB
economy-6778	100	4	that	that	SCONJ
economy-6778	100	5	while	while	SCONJ
economy-6778	100	6	tax	tax	NOUN
economy-6778	100	7	reforms	reform	NOUN
economy-6778	100	8	positively	positively	ADV
economy-6778	100	9	influenced	influence	VERB
economy-6778	100	10	revenue	revenue	NOUN
economy-6778	100	11	generation	generation	NOUN
economy-6778	100	12	,	,	PUNCT
economy-6778	100	13	challenges	challenge	NOUN
economy-6778	100	14	like	like	ADP
economy-6778	100	15	infrastructure	infrastructure	NOUN
economy-6778	100	16	deficits	deficit	NOUN
economy-6778	100	17	and	and	CCONJ
economy-6778	100	18	digital	digital	ADJ
economy-6778	100	19	literacy	literacy	NOUN
economy-6778	100	20	gaps	gap	NOUN
economy-6778	100	21	persisted	persist	VERB
economy-6778	100	22	,	,	PUNCT
economy-6778	100	23	suggesting	suggest	VERB
economy-6778	100	24	the	the	DET
economy-6778	100	25	need	need	NOUN
economy-6778	100	26	for	for	ADP
economy-6778	100	27	a	a	DET
economy-6778	100	28	comprehensive	comprehensive	ADJ
economy-6778	100	29	approach	approach	NOUN
economy-6778	100	30	integrating	integrate	VERB
economy-6778	100	31	policy	policy	NOUN
economy-6778	100	32	,	,	PUNCT
economy-6778	100	33	technology	technology	NOUN
economy-6778	100	34	,	,	PUNCT
economy-6778	100	35	and	and	CCONJ
economy-6778	100	36	behavioral	behavioral	ADJ
economy-6778	100	37	insights	insight	NOUN
economy-6778	100	38	.	.	PUNCT
economy-6778	101	1	nwolu	nwolu	NOUN
economy-6778	101	2	,	,	PUNCT
economy-6778	101	3	akani	akani	NOUN
economy-6778	101	4	,	,	PUNCT
economy-6778	101	5	and	and	CCONJ
economy-6778	101	6	ironkwe	ironkwe	ADJ
economy-6778	101	7	(	(	PUNCT
economy-6778	101	8	2024	2024	NUM
economy-6778	101	9	)	)	PUNCT
economy-6778	101	10	examined	examine	VERB
economy-6778	101	11	the	the	DET
economy-6778	101	12	impact	impact	NOUN
economy-6778	101	13	of	of	ADP
economy-6778	101	14	digital	digital	ADJ
economy-6778	101	15	technologies	technology	NOUN
economy-6778	101	16	on	on	ADP
economy-6778	101	17	tax	tax	NOUN
economy-6778	101	18	revenue	revenue	NOUN
economy-6778	101	19	in	in	ADP
economy-6778	101	20	nigeria	nigeria	PROPN
economy-6778	101	21	.	.	PUNCT
economy-6778	102	1	employing	employ	VERB
economy-6778	102	2	a	a	DET
economy-6778	102	3	mixed	mix	VERB
economy-6778	102	4	-	-	PUNCT
economy-6778	102	5	method	method	NOUN
economy-6778	102	6	research	research	NOUN
economy-6778	102	7	design	design	NOUN
economy-6778	102	8	,	,	PUNCT
economy-6778	102	9	the	the	DET
economy-6778	102	10	study	study	NOUN
economy-6778	102	11	focused	focus	VERB
economy-6778	102	12	on	on	ADP
economy-6778	102	13	the	the	DET
economy-6778	102	14	management	management	NOUN
economy-6778	102	15	staff	staff	NOUN
economy-6778	102	16	of	of	ADP
economy-6778	102	17	the	the	DET
economy-6778	102	18	federal	federal	ADJ
economy-6778	102	19	inland	inland	PROPN
economy-6778	102	20	revenue	revenue	NOUN
economy-6778	102	21	service	service	NOUN
economy-6778	102	22	in	in	ADP
economy-6778	102	23	abuja	abuja	PROPN
economy-6778	102	24	.	.	PUNCT
economy-6778	103	1	the	the	DET
economy-6778	103	2	analysis	analysis	NOUN
economy-6778	103	3	indicated	indicate	VERB
economy-6778	103	4	that	that	SCONJ
economy-6778	103	5	digital	digital	ADJ
economy-6778	103	6	technologies	technology	NOUN
economy-6778	103	7	significantly	significantly	ADV
economy-6778	103	8	influenced	influence	VERB
economy-6778	103	9	companies	company	NOUN
economy-6778	103	10	'	'	PART
economy-6778	103	11	income	income	NOUN
economy-6778	103	12	tax	tax	NOUN
economy-6778	103	13	and	and	CCONJ
economy-6778	103	14	capital	capital	NOUN
economy-6778	103	15	gains	gain	NOUN
economy-6778	103	16	tax	tax	NOUN
economy-6778	103	17	revenues	revenue	NOUN
economy-6778	103	18	.	.	PUNCT
economy-6778	104	1	public	public	ADJ
economy-6778	104	2	finance	finance	NOUN
economy-6778	104	3	theory	theory	NOUN
economy-6778	104	4	is	be	AUX
economy-6778	104	5	highly	highly	ADV
economy-6778	104	6	relevant	relevant	ADJ
economy-6778	104	7	in	in	ADP
economy-6778	104	8	understanding	understand	VERB
economy-6778	104	9	the	the	DET
economy-6778	104	10	effect	effect	NOUN
economy-6778	104	11	of	of	ADP
economy-6778	104	12	digital	digital	ADJ
economy-6778	104	13	tax	tax	NOUN
economy-6778	104	14	platforms	platform	NOUN
economy-6778	104	15	on	on	ADP
economy-6778	104	16	revenue	revenue	NOUN
economy-6778	104	17	generation	generation	NOUN
economy-6778	104	18	and	and	CCONJ
economy-6778	104	19	capital	capital	NOUN
economy-6778	104	20	expenditures	expenditure	NOUN
economy-6778	104	21	in	in	ADP
economy-6778	104	22	emerging	emerge	VERB
economy-6778	104	23	economies	economy	NOUN
economy-6778	104	24	.	.	PUNCT
economy-6778	105	1	this	this	DET
economy-6778	105	2	theory	theory	NOUN
economy-6778	105	3	emphasizes	emphasize	VERB
economy-6778	105	4	the	the	DET
economy-6778	105	5	role	role	NOUN
economy-6778	105	6	of	of	ADP
economy-6778	105	7	government	government	NOUN
economy-6778	105	8	policies	policy	NOUN
economy-6778	105	9	,	,	PUNCT
economy-6778	105	10	taxation	taxation	NOUN
economy-6778	105	11	,	,	PUNCT
economy-6778	105	12	and	and	CCONJ
economy-6778	105	13	public	public	ADJ
economy-6778	105	14	expenditure	expenditure	NOUN
economy-6778	105	15	in	in	ADP
economy-6778	105	16	economic	economic	ADJ
economy-6778	105	17	stability	stability	NOUN
economy-6778	105	18	and	and	CCONJ
economy-6778	105	19	development	development	NOUN
economy-6778	105	20	(	(	PUNCT
economy-6778	105	21	musgrave	musgrave	PROPN
economy-6778	105	22	&	&	CCONJ
economy-6778	105	23	musgrave	musgrave	PROPN
economy-6778	105	24	,	,	PUNCT
economy-6778	105	25	2022	2022	NUM
economy-6778	105	26	)	)	PUNCT
economy-6778	105	27	.	.	PUNCT
economy-6778	106	1	digital	digital	ADJ
economy-6778	106	2	tax	tax	NOUN
economy-6778	106	3	platforms	platform	NOUN
economy-6778	106	4	,	,	PUNCT
economy-6778	106	5	as	as	ADP
economy-6778	106	6	an	an	DET
economy-6778	106	7	extension	extension	NOUN
economy-6778	106	8	of	of	ADP
economy-6778	106	9	modern	modern	ADJ
economy-6778	106	10	public	public	ADJ
economy-6778	106	11	finance	finance	NOUN
economy-6778	106	12	mechanisms	mechanism	NOUN
economy-6778	106	13	,	,	PUNCT
economy-6778	106	14	streamline	streamline	VERB
economy-6778	106	15	tax	tax	NOUN
economy-6778	106	16	collection	collection	NOUN
economy-6778	106	17	,	,	PUNCT
economy-6778	106	18	reduce	reduce	VERB
economy-6778	106	19	leakages	leakage	NOUN
economy-6778	106	20	,	,	PUNCT
economy-6778	106	21	and	and	CCONJ
economy-6778	106	22	improve	improve	VERB
economy-6778	106	23	compliance	compliance	NOUN
economy-6778	106	24	,	,	PUNCT
economy-6778	106	25	leading	lead	VERB
economy-6778	106	26	to	to	ADP
economy-6778	106	27	increased	increase	VERB
economy-6778	106	28	government	government	NOUN
economy-6778	106	29	revenue	revenue	NOUN
economy-6778	106	30	(	(	PUNCT
economy-6778	106	31	tanzi	tanzi	NOUN
economy-6778	106	32	,	,	PUNCT
economy-6778	106	33	2023	2023	NUM
economy-6778	106	34	)	)	PUNCT
economy-6778	106	35	.	.	PUNCT
economy-6778	107	1	in	in	ADP
economy-6778	107	2	emerging	emerge	VERB
economy-6778	107	3	economies	economy	NOUN
economy-6778	107	4	,	,	PUNCT
economy-6778	107	5	where	where	SCONJ
economy-6778	107	6	informal	informal	ADJ
economy-6778	107	7	economic	economic	ADJ
economy-6778	107	8	activities	activity	NOUN
economy-6778	107	9	and	and	CCONJ
economy-6778	107	10	tax	tax	NOUN
economy-6778	107	11	evasion	evasion	NOUN
economy-6778	107	12	are	be	AUX
economy-6778	107	13	prevalent	prevalent	ADJ
economy-6778	107	14	,	,	PUNCT
economy-6778	107	15	the	the	DET
economy-6778	107	16	adoption	adoption	NOUN
economy-6778	107	17	of	of	ADP
economy-6778	107	18	digital	digital	ADJ
economy-6778	107	19	tax	tax	NOUN
economy-6778	107	20	platforms	platform	NOUN
economy-6778	107	21	enhances	enhance	VERB
economy-6778	107	22	transparency	transparency	NOUN
economy-6778	107	23	and	and	CCONJ
economy-6778	107	24	minimizes	minimize	VERB
economy-6778	107	25	revenue	revenue	NOUN
economy-6778	107	26	losses	loss	NOUN
economy-6778	107	27	(	(	PUNCT
economy-6778	107	28	bird	bird	NOUN
economy-6778	107	29	&	&	CCONJ
economy-6778	107	30	zolt	zolt	PROPN
economy-6778	107	31	,	,	PUNCT
economy-6778	107	32	2023	2023	NUM
economy-6778	107	33	)	)	PUNCT
economy-6778	107	34	.	.	PUNCT
economy-6778	108	1	moreover	moreover	ADV
economy-6778	108	2	,	,	PUNCT
economy-6778	108	3	increased	increase	VERB
economy-6778	108	4	tax	tax	NOUN
economy-6778	108	5	revenue	revenue	NOUN
economy-6778	108	6	from	from	ADP
economy-6778	108	7	digital	digital	ADJ
economy-6778	108	8	platforms	platform	NOUN
economy-6778	108	9	enables	enable	VERB
economy-6778	108	10	governments	government	NOUN
economy-6778	108	11	to	to	PART
economy-6778	108	12	fund	fund	VERB
economy-6778	108	13	critical	critical	ADJ
economy-6778	108	14	capital	capital	NOUN
economy-6778	108	15	expenditures	expenditure	NOUN
economy-6778	108	16	,	,	PUNCT
economy-6778	108	17	such	such	ADJ
economy-6778	108	18	as	as	ADP
economy-6778	108	19	infrastructure	infrastructure	NOUN
economy-6778	108	20	,	,	PUNCT
economy-6778	108	21	education	education	NOUN
economy-6778	108	22	,	,	PUNCT
economy-6778	108	23	and	and	CCONJ
economy-6778	108	24	healthcare	healthcare	PROPN
economy-6778	108	25	,	,	PUNCT
economy-6778	108	26	which	which	PRON
economy-6778	108	27	are	be	AUX
economy-6778	108	28	essential	essential	ADJ
economy-6778	108	29	for	for	ADP
economy-6778	108	30	economic	economic	ADJ
economy-6778	108	31	growth	growth	NOUN
economy-6778	108	32	and	and	CCONJ
economy-6778	108	33	social	social	ADJ
economy-6778	108	34	welfare	welfare	NOUN
economy-6778	108	35	(	(	PUNCT
economy-6778	108	36	fjeldstad	fjeldstad	NOUN
economy-6778	108	37	&	&	CCONJ
economy-6778	108	38	moore	moore	PROPN
economy-6778	108	39	,	,	PUNCT
economy-6778	108	40	2023	2023	NUM
economy-6778	108	41	)	)	PUNCT
economy-6778	108	42	.	.	PUNCT
economy-6778	109	1	thus	thus	ADV
economy-6778	109	2	,	,	PUNCT
economy-6778	109	3	public	public	ADJ
economy-6778	109	4	finance	finance	NOUN
economy-6778	109	5	theory	theory	NOUN
economy-6778	109	6	provides	provide	VERB
economy-6778	109	7	a	a	DET
economy-6778	109	8	strong	strong	ADJ
economy-6778	109	9	foundation	foundation	NOUN
economy-6778	109	10	for	for	ADP
economy-6778	109	11	evaluating	evaluate	VERB
economy-6778	109	12	how	how	SCONJ
economy-6778	109	13	digitalization	digitalization	NOUN
economy-6778	109	14	in	in	ADP
economy-6778	109	15	tax	tax	NOUN
economy-6778	109	16	administration	administration	NOUN
economy-6778	109	17	supports	support	VERB
economy-6778	109	18	sustainable	sustainable	ADJ
economy-6778	109	19	revenue	revenue	NOUN
economy-6778	109	20	generation	generation	NOUN
economy-6778	109	21	and	and	CCONJ
economy-6778	109	22	efficient	efficient	ADJ
economy-6778	109	23	public	public	ADJ
economy-6778	109	24	spending	spending	NOUN
economy-6778	109	25	in	in	ADP
economy-6778	109	26	developing	develop	VERB
economy-6778	109	27	nations	nation	NOUN
economy-6778	109	28	.	.	PUNCT
economy-6778	110	1	despite	despite	SCONJ
economy-6778	110	2	its	its	PRON
economy-6778	110	3	relevance	relevance	NOUN
economy-6778	110	4	,	,	PUNCT
economy-6778	110	5	public	public	ADJ
economy-6778	110	6	finance	finance	NOUN
economy-6778	110	7	theory	theory	NOUN
economy-6778	110	8	faces	face	VERB
economy-6778	110	9	several	several	ADJ
economy-6778	110	10	critiques	critique	NOUN
economy-6778	110	11	when	when	SCONJ
economy-6778	110	12	applied	apply	VERB
economy-6778	110	13	to	to	ADP
economy-6778	110	14	digital	digital	ADJ
economy-6778	110	15	tax	tax	NOUN
economy-6778	110	16	platforms	platform	NOUN
economy-6778	110	17	in	in	ADP
economy-6778	110	18	emerging	emerge	VERB
economy-6778	110	19	economies	economy	NOUN
economy-6778	110	20	.	.	PUNCT
economy-6778	111	1	first	first	ADV
economy-6778	111	2	,	,	PUNCT
economy-6778	111	3	the	the	DET
economy-6778	111	4	theory	theory	NOUN
economy-6778	111	5	assumes	assume	VERB
economy-6778	111	6	that	that	SCONJ
economy-6778	111	7	increased	increase	VERB
economy-6778	111	8	tax	tax	NOUN
economy-6778	111	9	revenue	revenue	NOUN
economy-6778	111	10	automatically	automatically	ADV
economy-6778	111	11	translates	translate	VERB
economy-6778	111	12	into	into	ADP
economy-6778	111	13	improved	improved	ADJ
economy-6778	111	14	public	public	ADJ
economy-6778	111	15	services	service	NOUN
economy-6778	111	16	,	,	PUNCT
economy-6778	111	17	but	but	CCONJ
economy-6778	111	18	in	in	ADP
economy-6778	111	19	many	many	ADJ
economy-6778	111	20	developing	develop	VERB
economy-6778	111	21	countries	country	NOUN
economy-6778	111	22	,	,	PUNCT
economy-6778	111	23	corruption	corruption	NOUN
economy-6778	111	24	and	and	CCONJ
economy-6778	111	25	inefficient	inefficient	ADJ
economy-6778	111	26	governance	governance	NOUN
economy-6778	111	27	hinder	hinder	VERB
economy-6778	111	28	the	the	DET
economy-6778	111	29	effective	effective	ADJ
economy-6778	111	30	allocation	allocation	NOUN
economy-6778	111	31	of	of	ADP
economy-6778	111	32	resources	resource	NOUN
economy-6778	111	33	(	(	PUNCT
economy-6778	111	34	gupta	gupta	PROPN
economy-6778	111	35	&	&	CCONJ
economy-6778	111	36	tareq	tareq	PROPN
economy-6778	111	37	,	,	PUNCT
economy-6778	111	38	2023	2023	NUM
economy-6778	111	39	)	)	PUNCT
economy-6778	111	40	.	.	PUNCT
economy-6778	112	1	second	second	ADJ
economy-6778	112	2	,	,	PUNCT
economy-6778	112	3	while	while	SCONJ
economy-6778	112	4	digital	digital	ADJ
economy-6778	112	5	tax	tax	NOUN
economy-6778	112	6	platforms	platform	NOUN
economy-6778	112	7	enhance	enhance	VERB
economy-6778	112	8	compliance	compliance	NOUN
economy-6778	112	9	,	,	PUNCT
economy-6778	112	10	they	they	PRON
economy-6778	112	11	may	may	AUX
economy-6778	112	12	disproportionately	disproportionately	ADV
economy-6778	112	13	burden	burden	VERB
economy-6778	112	14	small	small	ADJ
economy-6778	112	15	businesses	business	NOUN
economy-6778	112	16	and	and	CCONJ
economy-6778	112	17	informal	informal	ADJ
economy-6778	112	18	sector	sector	NOUN
economy-6778	112	19	operators	operator	NOUN
economy-6778	112	20	who	who	PRON
economy-6778	112	21	lack	lack	VERB
economy-6778	112	22	the	the	DET
economy-6778	112	23	digital	digital	ADJ
economy-6778	112	24	literacy	literacy	NOUN
economy-6778	112	25	or	or	CCONJ
economy-6778	112	26	resources	resource	NOUN
economy-6778	112	27	to	to	PART
economy-6778	112	28	comply	comply	VERB
economy-6778	112	29	,	,	PUNCT
economy-6778	112	30	potentially	potentially	ADV
economy-6778	112	31	leading	lead	VERB
economy-6778	112	32	to	to	ADP
economy-6778	112	33	reduced	reduce	VERB
economy-6778	112	34	economic	economic	ADJ
economy-6778	112	35	participation	participation	NOUN
economy-6778	112	36	(	(	PUNCT
economy-6778	112	37	moore	moore	PROPN
economy-6778	112	38	,	,	PUNCT
economy-6778	112	39	prichard	prichard	NOUN
economy-6778	112	40	,	,	PUNCT
economy-6778	112	41	&	&	CCONJ
economy-6778	112	42	fjeldstad	fjeldstad	PROPN
economy-6778	112	43	,	,	PUNCT
economy-6778	112	44	2023	2023	NUM
economy-6778	112	45	)	)	PUNCT
economy-6778	112	46	.	.	PUNCT
economy-6778	113	1	third	third	ADJ
economy-6778	113	2	,	,	PUNCT
economy-6778	113	3	public	public	ADJ
economy-6778	113	4	finance	finance	NOUN
economy-6778	113	5	theory	theory	NOUN
economy-6778	113	6	often	often	ADV
economy-6778	113	7	overlooks	overlook	VERB
economy-6778	113	8	the	the	DET
economy-6778	113	9	socio	socio	NOUN
economy-6778	113	10	-	-	PUNCT
economy-6778	113	11	political	political	ADJ
economy-6778	113	12	dynamics	dynamic	NOUN
economy-6778	113	13	influencing	influence	VERB
economy-6778	113	14	tax	tax	NOUN
economy-6778	113	15	policies	policy	NOUN
economy-6778	113	16	,	,	PUNCT
economy-6778	113	17	such	such	ADJ
economy-6778	113	18	as	as	ADP
economy-6778	113	19	resistance	resistance	NOUN
economy-6778	113	20	from	from	ADP
economy-6778	113	21	powerful	powerful	ADJ
economy-6778	113	22	interest	interest	NOUN
economy-6778	113	23	groups	group	NOUN
economy-6778	113	24	that	that	PRON
economy-6778	113	25	benefit	benefit	VERB
economy-6778	113	26	from	from	ADP
economy-6778	113	27	tax	tax	NOUN
economy-6778	113	28	loopholes	loophole	NOUN
economy-6778	113	29	(	(	PUNCT
economy-6778	113	30	besley	besley	NOUN
economy-6778	113	31	&	&	CCONJ
economy-6778	113	32	persson	persson	PROPN
economy-6778	113	33	,	,	PUNCT
economy-6778	113	34	2023	2023	NUM
economy-6778	113	35	)	)	PUNCT
economy-6778	113	36	.	.	PUNCT
economy-6778	114	1	these	these	DET
economy-6778	114	2	limitations	limitation	NOUN
economy-6778	114	3	suggest	suggest	VERB
economy-6778	114	4	that	that	SCONJ
economy-6778	114	5	while	while	SCONJ
economy-6778	114	6	public	public	ADJ
economy-6778	114	7	finance	finance	NOUN
economy-6778	114	8	theory	theory	NOUN
economy-6778	114	9	provides	provide	VERB
economy-6778	114	10	valuable	valuable	ADJ
economy-6778	114	11	insights	insight	NOUN
economy-6778	114	12	into	into	ADP
economy-6778	114	13	the	the	DET
economy-6778	114	14	benefits	benefit	NOUN
economy-6778	114	15	of	of	ADP
economy-6778	114	16	digital	digital	ADJ
economy-6778	114	17	tax	tax	NOUN
economy-6778	114	18	platforms	platform	NOUN
economy-6778	114	19	,	,	PUNCT
economy-6778	114	20	it	it	PRON
economy-6778	114	21	must	must	AUX
economy-6778	114	22	be	be	AUX
economy-6778	114	23	supplemented	supplement	VERB
economy-6778	114	24	with	with	ADP
economy-6778	114	25	governance	governance	NOUN
economy-6778	114	26	and	and	CCONJ
economy-6778	114	27	institutional	institutional	ADJ
economy-6778	114	28	frameworks	framework	NOUN
economy-6778	114	29	to	to	PART
economy-6778	114	30	ensure	ensure	VERB
economy-6778	114	31	equitable	equitable	ADJ
economy-6778	114	32	and	and	CCONJ
economy-6778	114	33	effective	effective	ADJ
economy-6778	114	34	revenue	revenue	NOUN
economy-6778	114	35	utilization	utilization	NOUN
economy-6778	114	36	.	.	PUNCT
economy-6778	115	1	2.2	2.2	NUM
economy-6778	115	2	.	.	PUNCT
economy-6778	115	3	role	role	NOUN
economy-6778	115	4	of	of	ADP
economy-6778	115	5	digital	digital	ADJ
economy-6778	115	6	tax	tax	NOUN
economy-6778	115	7	platforms	platform	NOUN
economy-6778	115	8	in	in	ADP
economy-6778	115	9	enhancing	enhance	VERB
economy-6778	115	10	revenue	revenue	NOUN
economy-6778	115	11	generation	generation	NOUN
economy-6778	115	12	and	and	CCONJ
economy-6778	115	13	capital	capital	NOUN
economy-6778	115	14	projects	project	NOUN
economy-6778	115	15	funding	fund	VERB
economy-6778	115	16	the	the	DET
economy-6778	115	17	empirical	empirical	ADJ
economy-6778	115	18	studies	study	NOUN
economy-6778	115	19	collectively	collectively	ADV
economy-6778	115	20	explore	explore	VERB
economy-6778	115	21	the	the	DET
economy-6778	115	22	relationship	relationship	NOUN
economy-6778	115	23	between	between	ADP
economy-6778	115	24	tax	tax	NOUN
economy-6778	115	25	revenue	revenue	NOUN
economy-6778	115	26	and	and	CCONJ
economy-6778	115	27	government	government	NOUN
economy-6778	115	28	expenditure	expenditure	NOUN
economy-6778	115	29	,	,	PUNCT
economy-6778	115	30	particularly	particularly	ADV
economy-6778	115	31	capital	capital	NOUN
economy-6778	115	32	expenditure	expenditure	NOUN
economy-6778	115	33	,	,	PUNCT
economy-6778	115	34	across	across	ADP
economy-6778	115	35	different	different	ADJ
economy-6778	115	36	national	national	ADJ
economy-6778	115	37	contexts	contexts	NOUN
economy-6778	115	38	.	.	PUNCT
economy-6778	116	1	while	while	SCONJ
economy-6778	116	2	they	they	PRON
economy-6778	116	3	vary	vary	VERB
economy-6778	116	4	in	in	ADP
economy-6778	116	5	scope	scope	NOUN
economy-6778	116	6	and	and	CCONJ
economy-6778	116	7	methodology	methodology	NOUN
economy-6778	116	8	,	,	PUNCT
economy-6778	116	9	common	common	ADJ
economy-6778	116	10	patterns	pattern	NOUN
economy-6778	116	11	and	and	CCONJ
economy-6778	116	12	divergences	divergence	NOUN
economy-6778	116	13	emerge	emerge	VERB
economy-6778	116	14	regarding	regard	VERB
economy-6778	116	15	how	how	SCONJ
economy-6778	116	16	tax	tax	NOUN
economy-6778	116	17	income	income	NOUN
economy-6778	116	18	affects	affect	VERB
economy-6778	116	19	public	public	ADJ
economy-6778	116	20	investment	investment	NOUN
economy-6778	116	21	and	and	CCONJ
economy-6778	116	22	economic	economic	ADJ
economy-6778	116	23	growth	growth	NOUN
economy-6778	116	24	.	.	PUNCT
economy-6778	117	1	craig	craig	PROPN
economy-6778	117	2	,	,	PUNCT
economy-6778	117	3	adetola	adetola	PROPN
economy-6778	117	4	,	,	PUNCT
economy-6778	117	5	and	and	CCONJ
economy-6778	117	6	maminu	maminu	PROPN
economy-6778	117	7	(	(	PUNCT
economy-6778	117	8	2020	2020	NUM
economy-6778	117	9	)	)	PUNCT
economy-6778	117	10	investigated	investigate	VERB
economy-6778	117	11	tax	tax	NOUN
economy-6778	117	12	revenues	revenue	NOUN
economy-6778	117	13	and	and	CCONJ
economy-6778	117	14	capital	capital	NOUN
economy-6778	117	15	expenditures	expenditure	NOUN
economy-6778	117	16	in	in	ADP
economy-6778	117	17	the	the	DET
economy-6778	117	18	nigerian	nigerian	ADJ
economy-6778	117	19	economy	economy	NOUN
economy-6778	117	20	,	,	PUNCT
economy-6778	117	21	analyzing	analyze	VERB
economy-6778	117	22	the	the	DET
economy-6778	117	23	effect	effect	NOUN
economy-6778	117	24	of	of	ADP
economy-6778	117	25	oil	oil	NOUN
economy-6778	117	26	and	and	CCONJ
economy-6778	117	27	non	non	ADJ
economy-6778	117	28	-	-	ADJ
economy-6778	117	29	oil	oil	ADJ
economy-6778	117	30	tax	tax	NOUN
economy-6778	117	31	revenues	revenue	NOUN
economy-6778	117	32	on	on	ADP
economy-6778	117	33	capital	capital	NOUN
economy-6778	117	34	expenditure	expenditure	NOUN
economy-6778	117	35	using	use	VERB
economy-6778	117	36	secondary	secondary	ADJ
economy-6778	117	37	data	datum	NOUN
economy-6778	117	38	and	and	CCONJ
economy-6778	117	39	linear	linear	PROPN
economy-6778	117	40	regression	regression	NOUN
economy-6778	117	41	.	.	PUNCT
economy-6778	118	1	the	the	DET
economy-6778	118	2	study	study	NOUN
economy-6778	118	3	found	find	VERB
economy-6778	118	4	that	that	SCONJ
economy-6778	118	5	non	non	ADJ
economy-6778	118	6	-	-	ADJ
economy-6778	118	7	oil	oil	ADJ
economy-6778	118	8	revenue	revenue	NOUN
economy-6778	118	9	had	have	VERB
economy-6778	118	10	a	a	DET
economy-6778	118	11	significant	significant	ADJ
economy-6778	118	12	positive	positive	ADJ
economy-6778	118	13	impact	impact	NOUN
economy-6778	118	14	on	on	ADP
economy-6778	118	15	capital	capital	NOUN
economy-6778	118	16	expenditure	expenditure	NOUN
economy-6778	118	17	,	,	PUNCT
economy-6778	118	18	suggesting	suggest	VERB
economy-6778	118	19	the	the	DET
economy-6778	118	20	growing	grow	VERB
economy-6778	118	21	importance	importance	NOUN
economy-6778	118	22	of	of	ADP
economy-6778	118	23	diversifying	diversify	VERB
economy-6778	118	24	revenue	revenue	NOUN
economy-6778	118	25	sources	source	NOUN
economy-6778	118	26	.	.	PUNCT
economy-6778	119	1	in	in	ADP
economy-6778	119	2	contrast	contrast	NOUN
economy-6778	119	3	,	,	PUNCT
economy-6778	119	4	oil	oil	NOUN
economy-6778	119	5	tax	tax	NOUN
economy-6778	119	6	revenues	revenue	NOUN
economy-6778	119	7	and	and	CCONJ
economy-6778	119	8	total	total	ADJ
economy-6778	119	9	tax	tax	NOUN
economy-6778	119	10	revenues	revenue	NOUN
economy-6778	119	11	did	do	AUX
economy-6778	119	12	not	not	PART
economy-6778	119	13	show	show	VERB
economy-6778	119	14	a	a	DET
economy-6778	119	15	statistically	statistically	ADV
economy-6778	119	16	significant	significant	ADJ
economy-6778	119	17	relationship	relationship	NOUN
economy-6778	119	18	with	with	ADP
economy-6778	119	19	capital	capital	NOUN
economy-6778	119	20	expenditure	expenditure	NOUN
economy-6778	119	21	,	,	PUNCT
economy-6778	119	22	pointing	point	VERB
economy-6778	119	23	to	to	ADP
economy-6778	119	24	volatility	volatility	NOUN
economy-6778	119	25	and	and	CCONJ
economy-6778	119	26	overdependence	overdependence	NOUN
economy-6778	119	27	on	on	ADP
economy-6778	119	28	oil	oil	NOUN
economy-6778	119	29	-	-	PUNCT
economy-6778	119	30	based	base	VERB
economy-6778	119	31	revenues	revenue	NOUN
economy-6778	119	32	in	in	ADP
economy-6778	119	33	nigeria	nigeria	PROPN
economy-6778	119	34	.	.	PUNCT
economy-6778	120	1	maharani	maharani	PROPN
economy-6778	120	2	,	,	PUNCT
economy-6778	120	3	romli	romli	ADV
economy-6778	120	4	,	,	PUNCT
economy-6778	120	5	and	and	CCONJ
economy-6778	120	6	meiriasari	meiriasari	NOUN
economy-6778	120	7	(	(	PUNCT
economy-6778	120	8	2021	2021	NUM
economy-6778	120	9	)	)	PUNCT
economy-6778	120	10	studied	study	VERB
economy-6778	120	11	the	the	DET
economy-6778	120	12	south	south	PROPN
economy-6778	120	13	sumatra	sumatra	PROPN
economy-6778	120	14	provincial	provincial	ADJ
economy-6778	120	15	government	government	NOUN
economy-6778	120	16	in	in	ADP
economy-6778	120	17	indonesia	indonesia	PROPN
economy-6778	120	18	using	use	VERB
economy-6778	120	19	multiple	multiple	ADJ
economy-6778	120	20	linear	linear	ADJ
economy-6778	120	21	regression	regression	NOUN
economy-6778	120	22	to	to	PART
economy-6778	120	23	examine	examine	VERB
economy-6778	120	24	the	the	DET
economy-6778	120	25	impact	impact	NOUN
economy-6778	120	26	of	of	ADP
economy-6778	120	27	local	local	ADJ
economy-6778	120	28	taxes	taxis	NOUN
economy-6778	120	29	,	,	PUNCT
economy-6778	120	30	general	general	ADJ
economy-6778	120	31	allocation	allocation	NOUN
economy-6778	120	32	funds	fund	NOUN
economy-6778	120	33	,	,	PUNCT
economy-6778	120	34	and	and	CCONJ
economy-6778	120	35	special	special	ADJ
economy-6778	120	36	allocation	allocation	NOUN
economy-6778	120	37	funds	fund	NOUN
economy-6778	120	38	on	on	ADP
economy-6778	120	39	capital	capital	NOUN
economy-6778	120	40	expenditure	expenditure	NOUN
economy-6778	120	41	.	.	PUNCT
economy-6778	121	1	the	the	DET
economy-6778	121	2	findings	finding	NOUN
economy-6778	121	3	showed	show	VERB
economy-6778	121	4	that	that	SCONJ
economy-6778	121	5	only	only	ADJ
economy-6778	121	6	general	general	ADJ
economy-6778	121	7	allocation	allocation	NOUN
economy-6778	121	8	funds	fund	NOUN
economy-6778	121	9	positively	positively	ADV
economy-6778	121	10	influenced	influence	VERB
economy-6778	121	11	capital	capital	NOUN
economy-6778	121	12	expenditure	expenditure	NOUN
economy-6778	121	13	,	,	PUNCT
economy-6778	121	14	while	while	SCONJ
economy-6778	121	15	local	local	ADJ
economy-6778	121	16	taxes	taxis	NOUN
economy-6778	121	17	and	and	CCONJ
economy-6778	121	18	special	special	ADJ
economy-6778	121	19	allocation	allocation	NOUN
economy-6778	121	20	funds	fund	NOUN
economy-6778	121	21	did	do	VERB
economy-6778	121	22	not	not	PART
economy-6778	121	23	.	.	PUNCT
economy-6778	122	1	this	this	PRON
economy-6778	122	2	suggests	suggest	VERB
economy-6778	122	3	that	that	SCONJ
economy-6778	122	4	intergovernmental	intergovernmental	ADJ
economy-6778	122	5	fiscal	fiscal	ADJ
economy-6778	122	6	transfers	transfer	NOUN
economy-6778	122	7	played	play	VERB
economy-6778	122	8	a	a	DET
economy-6778	122	9	more	more	ADV
economy-6778	122	10	critical	critical	ADJ
economy-6778	122	11	role	role	NOUN
economy-6778	122	12	in	in	ADP
economy-6778	122	13	driving	drive	VERB
economy-6778	122	14	public	public	ADJ
economy-6778	122	15	investment	investment	NOUN
economy-6778	122	16	than	than	ADP
economy-6778	122	17	local	local	ADJ
economy-6778	122	18	tax	tax	NOUN
economy-6778	122	19	revenues	revenue	NOUN
economy-6778	122	20	in	in	ADP
economy-6778	122	21	that	that	DET
economy-6778	122	22	region	region	NOUN
economy-6778	122	23	.	.	PUNCT
economy-6778	123	1	gurdal	gurdal	ADJ
economy-6778	123	2	,	,	PUNCT
economy-6778	123	3	aydin	aydin	NOUN
economy-6778	123	4	,	,	PUNCT
economy-6778	123	5	and	and	CCONJ
economy-6778	123	6	inal	inal	ADJ
economy-6778	123	7	(	(	PUNCT
economy-6778	123	8	2021	2021	NUM
economy-6778	123	9	)	)	PUNCT
economy-6778	123	10	examined	examine	VERB
economy-6778	123	11	the	the	DET
economy-6778	123	12	broader	broad	ADJ
economy-6778	123	13	fiscal	fiscal	ADJ
economy-6778	123	14	dynamics	dynamic	NOUN
economy-6778	123	15	in	in	ADP
economy-6778	123	16	g7	g7	PROPN
economy-6778	123	17	countries	country	NOUN
economy-6778	123	18	using	use	VERB
economy-6778	123	19	panel	panel	NOUN
economy-6778	123	20	causality	causality	NOUN
economy-6778	123	21	tests	test	NOUN
economy-6778	123	22	.	.	PUNCT
economy-6778	124	1	the	the	DET
economy-6778	124	2	study	study	NOUN
economy-6778	124	3	discovered	discover	VERB
economy-6778	124	4	a	a	DET
economy-6778	124	5	unidirectional	unidirectional	ADJ
economy-6778	124	6	causality	causality	NOUN
economy-6778	124	7	from	from	ADP
economy-6778	124	8	tax	tax	NOUN
economy-6778	124	9	revenue	revenue	NOUN
economy-6778	124	10	to	to	ADP
economy-6778	124	11	government	government	NOUN
economy-6778	124	12	expenditure	expenditure	NOUN
economy-6778	124	13	and	and	CCONJ
economy-6778	124	14	a	a	DET
economy-6778	124	15	bidirectional	bidirectional	ADJ
economy-6778	124	16	causality	causality	NOUN
economy-6778	124	17	between	between	ADP
economy-6778	124	18	economic	economic	ADJ
economy-6778	124	19	growth	growth	NOUN
economy-6778	124	20	and	and	CCONJ
economy-6778	124	21	government	government	NOUN
economy-6778	124	22	expenditure	expenditure	NOUN
economy-6778	124	23	.	.	PUNCT
economy-6778	125	1	however	however	ADV
economy-6778	125	2	,	,	PUNCT
economy-6778	125	3	tax	tax	NOUN
economy-6778	125	4	revenue	revenue	NOUN
economy-6778	125	5	did	do	AUX
economy-6778	125	6	not	not	PART
economy-6778	125	7	cause	cause	VERB
economy-6778	125	8	economic	economic	ADJ
economy-6778	125	9	growth	growth	NOUN
economy-6778	125	10	in	in	ADP
economy-6778	125	11	the	the	DET
economy-6778	125	12	time	time	NOUN
economy-6778	125	13	domain	domain	NOUN
economy-6778	125	14	.	.	PUNCT
economy-6778	126	1	in	in	ADP
economy-6778	126	2	the	the	DET
economy-6778	126	3	frequency	frequency	NOUN
economy-6778	126	4	domain	domain	NOUN
economy-6778	126	5	,	,	PUNCT
economy-6778	126	6	a	a	DET
economy-6778	126	7	bidirectional	bidirectional	ADJ
economy-6778	126	8	causality	causality	NOUN
economy-6778	126	9	was	be	AUX
economy-6778	126	10	observed	observe	VERB
economy-6778	126	11	between	between	ADP
economy-6778	126	12	tax	tax	NOUN
economy-6778	126	13	revenue	revenue	NOUN
economy-6778	126	14	and	and	CCONJ
economy-6778	126	15	economic	economic	ADJ
economy-6778	126	16	growth	growth	NOUN
economy-6778	126	17	,	,	PUNCT
economy-6778	126	18	especially	especially	ADV
economy-6778	126	19	in	in	ADP
economy-6778	126	20	the	the	DET
economy-6778	126	21	long	long	ADJ
economy-6778	126	22	run	run	NOUN
economy-6778	126	23	.	.	PUNCT
economy-6778	127	1	this	this	PRON
economy-6778	127	2	implies	imply	VERB
economy-6778	127	3	that	that	SCONJ
economy-6778	127	4	tax	tax	NOUN
economy-6778	127	5	policy	policy	NOUN
economy-6778	127	6	is	be	AUX
economy-6778	127	7	effective	effective	ADJ
economy-6778	127	8	when	when	SCONJ
economy-6778	127	9	aligned	align	VERB
economy-6778	127	10	with	with	ADP
economy-6778	127	11	broader	broad	ADJ
economy-6778	127	12	macroeconomic	macroeconomic	ADJ
economy-6778	127	13	goals	goal	NOUN
economy-6778	127	14	,	,	PUNCT
economy-6778	127	15	though	though	SCONJ
economy-6778	127	16	its	its	PRON
economy-6778	127	17	short	short	ADJ
economy-6778	127	18	-	-	PUNCT
economy-6778	127	19	term	term	NOUN
economy-6778	127	20	effects	effect	NOUN
economy-6778	127	21	can	can	AUX
economy-6778	127	22	be	be	AUX
economy-6778	127	23	limited	limit	VERB
economy-6778	127	24	.	.	PUNCT
economy-6778	128	1	alim	alim	NOUN
economy-6778	128	2	,	,	PUNCT
economy-6778	128	3	setiyantono	setiyantono	NOUN
economy-6778	128	4	,	,	PUNCT
economy-6778	128	5	and	and	CCONJ
economy-6778	128	6	zakiah	zakiah	PROPN
economy-6778	128	7	(	(	PUNCT
economy-6778	128	8	2021	2021	NUM
economy-6778	128	9	)	)	PUNCT
economy-6778	128	10	focused	focus	VERB
economy-6778	128	11	on	on	ADP
economy-6778	128	12	indonesia	indonesia	PROPN
economy-6778	128	13	over	over	ADP
economy-6778	128	14	a	a	DET
economy-6778	128	15	20	20	NUM
economy-6778	128	16	-	-	PUNCT
economy-6778	128	17	year	year	NOUN
economy-6778	128	18	period	period	NOUN
economy-6778	128	19	,	,	PUNCT
economy-6778	128	20	applying	apply	VERB
economy-6778	128	21	the	the	DET
economy-6778	128	22	var	var	NOUN
economy-6778	128	23	model	model	NOUN
economy-6778	128	24	and	and	CCONJ
economy-6778	128	25	granger	granger	PROPN
economy-6778	128	26	causality	causality	PROPN
economy-6778	128	27	test	test	NOUN
economy-6778	128	28	to	to	PART
economy-6778	128	29	determine	determine	VERB
economy-6778	128	30	the	the	DET
economy-6778	128	31	relationship	relationship	NOUN
economy-6778	128	32	between	between	ADP
economy-6778	128	33	tax	tax	NOUN
economy-6778	128	34	income	income	NOUN
economy-6778	128	35	and	and	CCONJ
economy-6778	128	36	government	government	NOUN
economy-6778	128	37	spending	spending	NOUN
economy-6778	128	38	.	.	PUNCT
economy-6778	129	1	the	the	DET
economy-6778	129	2	findings	finding	NOUN
economy-6778	129	3	revealed	reveal	VERB
economy-6778	129	4	a	a	DET
economy-6778	129	5	short	short	ADJ
economy-6778	129	6	-	-	PUNCT
economy-6778	129	7	term	term	NOUN
economy-6778	129	8	relationship	relationship	NOUN
economy-6778	129	9	between	between	ADP
economy-6778	129	10	the	the	DET
economy-6778	129	11	two	two	NUM
economy-6778	129	12	variables	variable	NOUN
economy-6778	129	13	but	but	CCONJ
economy-6778	129	14	no	no	DET
economy-6778	129	15	long	long	ADJ
economy-6778	129	16	-	-	PUNCT
economy-6778	129	17	term	term	NOUN
economy-6778	129	18	equilibrium	equilibrium	NOUN
economy-6778	129	19	.	.	PUNCT
economy-6778	130	1	moreover	moreover	ADV
economy-6778	130	2	,	,	PUNCT
economy-6778	130	3	government	government	NOUN
economy-6778	130	4	expenditure	expenditure	NOUN
economy-6778	130	5	showed	show	VERB
economy-6778	130	6	instability	instability	NOUN
economy-6778	130	7	over	over	ADP
economy-6778	130	8	time	time	NOUN
economy-6778	130	9	,	,	PUNCT
economy-6778	130	10	and	and	CCONJ
economy-6778	130	11	no	no	DET
economy-6778	130	12	strong	strong	ADJ
economy-6778	130	13	causal	causal	ADJ
economy-6778	130	14	link	link	NOUN
economy-6778	130	15	was	be	AUX
economy-6778	130	16	found	find	VERB
economy-6778	130	17	.	.	PUNCT
economy-6778	131	1	this	this	PRON
economy-6778	131	2	suggests	suggest	VERB
economy-6778	131	3	potential	potential	ADJ
economy-6778	131	4	inefficiencies	inefficiency	NOUN
economy-6778	131	5	in	in	ADP
economy-6778	131	6	fiscal	fiscal	ADJ
economy-6778	131	7	policy	policy	NOUN
economy-6778	131	8	implementation	implementation	NOUN
economy-6778	131	9	and	and	CCONJ
economy-6778	131	10	instability	instability	NOUN
economy-6778	131	11	in	in	ADP
economy-6778	131	12	revenue	revenue	NOUN
economy-6778	131	13	allocation	allocation	NOUN
economy-6778	131	14	patterns	pattern	NOUN
economy-6778	131	15	.	.	PUNCT
economy-6778	132	1	craig	craig	PROPN
economy-6778	132	2	et	et	PROPN
economy-6778	132	3	al	al	PROPN
economy-6778	132	4	.	.	PROPN
economy-6778	132	5	(	(	PUNCT
economy-6778	132	6	2020	2020	NUM
economy-6778	132	7	)	)	PUNCT
economy-6778	132	8	and	and	CCONJ
economy-6778	132	9	maharani	maharani	PROPN
economy-6778	132	10	et	et	PROPN
economy-6778	132	11	al	al	PROPN
economy-6778	132	12	.	.	PROPN
economy-6778	133	1	(	(	PUNCT
economy-6778	133	2	2021	2021	NUM
economy-6778	133	3	)	)	PUNCT
economy-6778	133	4	both	both	PRON
economy-6778	133	5	identified	identify	VERB
economy-6778	133	6	that	that	SCONJ
economy-6778	133	7	certain	certain	ADJ
economy-6778	133	8	revenue	revenue	NOUN
economy-6778	133	9	types	type	NOUN
economy-6778	133	10	(	(	PUNCT
economy-6778	133	11	non	non	ADJ
economy-6778	133	12	-	-	NOUN
economy-6778	133	13	oil	oil	NOUN
economy-6778	133	14	in	in	ADP
economy-6778	133	15	nigeria	nigeria	PROPN
economy-6778	133	16	,	,	PUNCT
economy-6778	133	17	general	general	ADJ
economy-6778	133	18	allocation	allocation	NOUN
economy-6778	133	19	funds	fund	NOUN
economy-6778	133	20	in	in	ADP
economy-6778	133	21	indonesia	indonesia	PROPN
economy-6778	133	22	)	)	PUNCT
economy-6778	133	23	are	be	AUX
economy-6778	133	24	more	more	ADV
economy-6778	133	25	effective	effective	ADJ
economy-6778	133	26	in	in	ADP
economy-6778	133	27	financing	finance	VERB
economy-6778	133	28	capital	capital	NOUN
economy-6778	133	29	expenditure	expenditure	NOUN
economy-6778	133	30	,	,	PUNCT
economy-6778	133	31	while	while	SCONJ
economy-6778	133	32	other	other	ADJ
economy-6778	133	33	sources	source	NOUN
economy-6778	133	34	(	(	PUNCT
economy-6778	133	35	oil	oil	NOUN
economy-6778	133	36	revenues	revenue	NOUN
economy-6778	133	37	,	,	PUNCT
economy-6778	133	38	special	special	ADJ
economy-6778	133	39	funds	fund	NOUN
economy-6778	133	40	,	,	PUNCT
economy-6778	133	41	and	and	CCONJ
economy-6778	133	42	local	local	ADJ
economy-6778	133	43	taxes	taxis	NOUN
economy-6778	133	44	)	)	PUNCT
economy-6778	133	45	show	show	VERB
economy-6778	133	46	limited	limited	ADJ
economy-6778	133	47	impact	impact	NOUN
economy-6778	133	48	.	.	PUNCT
economy-6778	134	1	gurdal	gurdal	PROPN
economy-6778	134	2	et	et	PROPN
economy-6778	134	3	al	al	PROPN
economy-6778	134	4	.	.	PROPN
economy-6778	134	5	(	(	PUNCT
economy-6778	134	6	2021	2021	NUM
economy-6778	134	7	)	)	PUNCT
economy-6778	134	8	and	and	CCONJ
economy-6778	134	9	alim	alim	NOUN
economy-6778	134	10	et	et	PROPN
economy-6778	134	11	al	al	PROPN
economy-6778	134	12	.	.	PROPN
economy-6778	134	13	(	(	PUNCT
economy-6778	134	14	2021	2021	NUM
economy-6778	134	15	)	)	PUNCT
economy-6778	134	16	extended	extend	VERB
economy-6778	134	17	the	the	DET
economy-6778	134	18	discussion	discussion	NOUN
economy-6778	134	19	to	to	PART
economy-6778	134	20	include	include	VERB
economy-6778	134	21	economic	economic	ADJ
economy-6778	134	22	growth	growth	NOUN
economy-6778	134	23	and	and	CCONJ
economy-6778	134	24	broader	broad	ADJ
economy-6778	134	25	expenditure	expenditure	NOUN
economy-6778	134	26	patterns	pattern	NOUN
economy-6778	134	27	,	,	PUNCT
economy-6778	134	28	revealing	reveal	VERB
economy-6778	134	29	that	that	SCONJ
economy-6778	134	30	the	the	DET
economy-6778	134	31	strength	strength	NOUN
economy-6778	134	32	and	and	CCONJ
economy-6778	134	33	direction	direction	NOUN
economy-6778	134	34	of	of	ADP
economy-6778	134	35	the	the	DET
economy-6778	134	36	relationship	relationship	NOUN
economy-6778	134	37	between	between	ADP
economy-6778	134	38	tax	tax	NOUN
economy-6778	134	39	revenue	revenue	NOUN
economy-6778	134	40	and	and	CCONJ
economy-6778	134	41	spending	spending	NOUN
economy-6778	134	42	vary	vary	VERB
economy-6778	134	43	significantly	significantly	ADV
economy-6778	134	44	by	by	ADP
economy-6778	134	45	region	region	NOUN
economy-6778	134	46	and	and	CCONJ
economy-6778	134	47	economic	economic	ADJ
economy-6778	134	48	stability	stability	NOUN
economy-6778	134	49	.	.	PUNCT
economy-6778	135	1	while	while	SCONJ
economy-6778	135	2	craig	craig	PROPN
economy-6778	135	3	et	et	PROPN
economy-6778	135	4	al	al	PROPN
economy-6778	135	5	.	.	PROPN
economy-6778	136	1	(	(	PUNCT
economy-6778	136	2	2020	2020	NUM
economy-6778	136	3	)	)	PUNCT
economy-6778	136	4	and	and	CCONJ
economy-6778	136	5	maharani	maharani	PROPN
economy-6778	136	6	et	et	PROPN
economy-6778	136	7	al	al	PROPN
economy-6778	136	8	.	.	PROPN
economy-6778	137	1	(	(	PUNCT
economy-6778	137	2	2021	2021	NUM
economy-6778	137	3	)	)	PUNCT
economy-6778	137	4	showed	show	VERB
economy-6778	137	5	positive	positive	ADJ
economy-6778	137	6	but	but	CCONJ
economy-6778	137	7	selective	selective	ADJ
economy-6778	137	8	effects	effect	NOUN
economy-6778	137	9	on	on	ADP
economy-6778	137	10	capital	capital	NOUN
economy-6778	137	11	expenditure	expenditure	NOUN
economy-6778	137	12	,	,	PUNCT
economy-6778	137	13	alim	alim	NOUN
economy-6778	137	14	et	et	PROPN
economy-6778	137	15	al	al	PROPN
economy-6778	137	16	.	.	PROPN
economy-6778	138	1	(	(	PUNCT
economy-6778	138	2	2021	2021	NUM
economy-6778	138	3	)	)	PUNCT
economy-6778	138	4	findings	finding	NOUN
economy-6778	138	5	indicated	indicate	VERB
economy-6778	138	6	instability	instability	NOUN
economy-6778	138	7	and	and	CCONJ
economy-6778	138	8	weak	weak	ADJ
economy-6778	138	9	long	long	ADJ
economy-6778	138	10	-	-	PUNCT
economy-6778	138	11	term	term	NOUN
economy-6778	138	12	alignment	alignment	NOUN
economy-6778	138	13	,	,	PUNCT
economy-6778	138	14	and	and	CCONJ
economy-6778	138	15	gurdal	gurdal	PROPN
economy-6778	138	16	et	et	PROPN
economy-6778	138	17	al	al	PROPN
economy-6778	138	18	.	.	PROPN
economy-6778	139	1	(	(	PUNCT
economy-6778	139	2	2021	2021	NUM
economy-6778	139	3	)	)	PUNCT
economy-6778	139	4	analysis	analysis	NOUN
economy-6778	139	5	suggested	suggest	VERB
economy-6778	139	6	that	that	SCONJ
economy-6778	139	7	fiscal	fiscal	ADJ
economy-6778	139	8	relationships	relationship	NOUN
economy-6778	139	9	are	be	AUX
economy-6778	139	10	sensitive	sensitive	ADJ
economy-6778	139	11	to	to	ADP
economy-6778	139	12	time	time	NOUN
economy-6778	139	13	horizons	horizon	NOUN
economy-6778	139	14	and	and	CCONJ
economy-6778	139	15	economic	economic	ADJ
economy-6778	139	16	maturity	maturity	NOUN
economy-6778	139	17	.	.	PUNCT
economy-6778	140	1	economy	economy	NOUN
economy-6778	140	2	,	,	PUNCT
economy-6778	140	3	2025	2025	NUM
economy-6778	140	4	,	,	PUNCT
economy-6778	140	5	12(2	12(2	NUM
economy-6778	140	6	):	):	PUNCT
economy-6778	140	7	26	26	NUM
economy-6778	140	8	-	-	SYM
economy-6778	140	9	39	39	NUM
economy-6778	140	10	30	30	NUM
economy-6778	140	11	©	©	PROPN
economy-6778	140	12	2025	2025	NUM
economy-6778	140	13	by	by	ADP
economy-6778	140	14	the	the	DET
economy-6778	140	15	authors	author	NOUN
economy-6778	140	16	;	;	PUNCT
economy-6778	140	17	licensee	licensee	PROPN
economy-6778	140	18	asian	asian	ADJ
economy-6778	140	19	online	online	PROPN
economy-6778	140	20	journal	journal	PROPN
economy-6778	140	21	publishing	publishing	PROPN
economy-6778	140	22	group	group	PROPN
economy-6778	140	23	malhotra	malhotra	PROPN
economy-6778	140	24	,	,	PUNCT
economy-6778	140	25	mishra	mishra	PROPN
economy-6778	140	26	,	,	PUNCT
economy-6778	140	27	and	and	CCONJ
economy-6778	140	28	vyas	vyas	PROPN
economy-6778	140	29	(	(	PUNCT
economy-6778	140	30	2022	2022	NUM
economy-6778	140	31	)	)	PUNCT
economy-6778	140	32	examined	examine	VERB
economy-6778	140	33	the	the	DET
economy-6778	140	34	tax	tax	NOUN
economy-6778	140	35	increment	increment	NOUN
economy-6778	140	36	financing	financing	NOUN
economy-6778	140	37	(	(	PUNCT
economy-6778	140	38	tif	tif	PROPN
economy-6778	140	39	)	)	PUNCT
economy-6778	140	40	model	model	NOUN
economy-6778	140	41	in	in	ADP
economy-6778	140	42	indian	indian	ADJ
economy-6778	140	43	cities	city	NOUN
economy-6778	140	44	,	,	PUNCT
economy-6778	140	45	especially	especially	ADV
economy-6778	140	46	within	within	ADP
economy-6778	140	47	the	the	DET
economy-6778	140	48	smart	smart	ADJ
economy-6778	140	49	cities	city	NOUN
economy-6778	140	50	mission	mission	NOUN
economy-6778	140	51	.	.	PUNCT
economy-6778	141	1	the	the	DET
economy-6778	141	2	study	study	NOUN
economy-6778	141	3	emphasized	emphasize	VERB
economy-6778	141	4	how	how	SCONJ
economy-6778	141	5	tif	tif	PROPN
economy-6778	141	6	could	could	AUX
economy-6778	141	7	empower	empower	VERB
economy-6778	141	8	urban	urban	ADJ
economy-6778	141	9	local	local	ADJ
economy-6778	141	10	bodies	body	NOUN
economy-6778	141	11	(	(	PUNCT
economy-6778	141	12	ulbs	ulbs	PROPN
economy-6778	141	13	)	)	PUNCT
economy-6778	141	14	to	to	PART
economy-6778	141	15	leverage	leverage	VERB
economy-6778	141	16	future	future	ADJ
economy-6778	141	17	tax	tax	NOUN
economy-6778	141	18	revenues	revenue	NOUN
economy-6778	141	19	and	and	CCONJ
economy-6778	141	20	urban	urban	ADJ
economy-6778	141	21	land	land	NOUN
economy-6778	141	22	value	value	NOUN
economy-6778	141	23	appreciation	appreciation	NOUN
economy-6778	141	24	to	to	PART
economy-6778	141	25	finance	finance	VERB
economy-6778	141	26	infrastructure	infrastructure	NOUN
economy-6778	141	27	sustainably	sustainably	ADV
economy-6778	141	28	.	.	PUNCT
economy-6778	142	1	the	the	DET
economy-6778	142	2	tif	tif	PROPN
economy-6778	142	3	model	model	NOUN
economy-6778	142	4	was	be	AUX
economy-6778	142	5	presented	present	VERB
economy-6778	142	6	as	as	ADP
economy-6778	142	7	both	both	CCONJ
economy-6778	142	8	theoretically	theoretically	ADV
economy-6778	142	9	and	and	CCONJ
economy-6778	142	10	practically	practically	ADV
economy-6778	142	11	viable	viable	ADJ
economy-6778	142	12	,	,	PUNCT
economy-6778	142	13	particularly	particularly	ADV
economy-6778	142	14	in	in	ADP
economy-6778	142	15	contexts	context	NOUN
economy-6778	142	16	where	where	SCONJ
economy-6778	142	17	current	current	ADJ
economy-6778	142	18	tax	tax	NOUN
economy-6778	142	19	revenues	revenue	NOUN
economy-6778	142	20	are	be	AUX
economy-6778	142	21	insufficient	insufficient	ADJ
economy-6778	142	22	.	.	PUNCT
economy-6778	143	1	case	case	NOUN
economy-6778	143	2	studies	study	NOUN
economy-6778	143	3	from	from	ADP
economy-6778	143	4	other	other	ADJ
economy-6778	143	5	countries	country	NOUN
economy-6778	143	6	supported	support	VERB
economy-6778	143	7	the	the	DET
economy-6778	143	8	feasibility	feasibility	NOUN
economy-6778	143	9	of	of	ADP
economy-6778	143	10	adopting	adopt	VERB
economy-6778	143	11	this	this	DET
economy-6778	143	12	innovative	innovative	ADJ
economy-6778	143	13	financing	financing	NOUN
economy-6778	143	14	strategy	strategy	NOUN
economy-6778	143	15	in	in	ADP
economy-6778	143	16	india	india	PROPN
economy-6778	143	17	.	.	PUNCT
economy-6778	144	1	akinola	akinola	PROPN
economy-6778	144	2	and	and	CCONJ
economy-6778	144	3	akinrinola	akinrinola	PROPN
economy-6778	144	4	(	(	PUNCT
economy-6778	144	5	2023	2023	NUM
economy-6778	144	6	)	)	PUNCT
economy-6778	144	7	analyzed	analyze	VERB
economy-6778	144	8	the	the	DET
economy-6778	144	9	effects	effect	NOUN
economy-6778	144	10	of	of	ADP
economy-6778	144	11	tax	tax	NOUN
economy-6778	144	12	revenue	revenue	NOUN
economy-6778	144	13	and	and	CCONJ
economy-6778	144	14	infrastructure	infrastructure	NOUN
economy-6778	144	15	investment	investment	NOUN
economy-6778	144	16	(	(	PUNCT
economy-6778	144	17	using	use	VERB
economy-6778	144	18	gross	gross	ADJ
economy-6778	144	19	capital	capital	NOUN
economy-6778	144	20	formation	formation	NOUN
economy-6778	144	21	)	)	PUNCT
economy-6778	144	22	on	on	ADP
economy-6778	144	23	economic	economic	ADJ
economy-6778	144	24	growth	growth	NOUN
economy-6778	144	25	in	in	ADP
economy-6778	144	26	nigeria	nigeria	PROPN
economy-6778	144	27	.	.	PUNCT
economy-6778	145	1	using	use	VERB
economy-6778	145	2	the	the	DET
economy-6778	145	3	ardl	ardl	NOUN
economy-6778	145	4	model	model	NOUN
economy-6778	145	5	,	,	PUNCT
economy-6778	145	6	they	they	PRON
economy-6778	145	7	found	find	VERB
economy-6778	145	8	a	a	DET
economy-6778	145	9	significant	significant	ADJ
economy-6778	145	10	long	long	ADJ
economy-6778	145	11	-	-	PUNCT
economy-6778	145	12	run	run	NOUN
economy-6778	145	13	relationship	relationship	NOUN
economy-6778	145	14	,	,	PUNCT
economy-6778	145	15	especially	especially	ADV
economy-6778	145	16	highlighting	highlight	VERB
economy-6778	145	17	the	the	DET
economy-6778	145	18	positive	positive	ADJ
economy-6778	145	19	role	role	NOUN
economy-6778	145	20	of	of	ADP
economy-6778	145	21	the	the	DET
economy-6778	145	22	petroleum	petroleum	NOUN
economy-6778	145	23	profit	profit	NOUN
economy-6778	145	24	tax	tax	NOUN
economy-6778	145	25	(	(	PUNCT
economy-6778	145	26	ppt	ppt	NOUN
economy-6778	145	27	)	)	PUNCT
economy-6778	145	28	.	.	PUNCT
economy-6778	146	1	however	however	ADV
economy-6778	146	2	,	,	PUNCT
economy-6778	146	3	gross	gross	ADJ
economy-6778	146	4	capital	capital	NOUN
economy-6778	146	5	formation	formation	NOUN
economy-6778	146	6	(	(	PUNCT
economy-6778	146	7	gcf	gcf	PROPN
economy-6778	146	8	)	)	PUNCT
economy-6778	146	9	and	and	CCONJ
economy-6778	146	10	company	company	NOUN
economy-6778	146	11	income	income	NOUN
economy-6778	146	12	tax	tax	NOUN
economy-6778	146	13	(	(	PUNCT
economy-6778	146	14	cit	cit	PROPN
economy-6778	146	15	)	)	PUNCT
economy-6778	146	16	had	have	VERB
economy-6778	146	17	no	no	DET
economy-6778	146	18	significant	significant	ADJ
economy-6778	146	19	impact	impact	NOUN
economy-6778	146	20	,	,	PUNCT
economy-6778	146	21	suggesting	suggest	VERB
economy-6778	146	22	inefficiencies	inefficiency	NOUN
economy-6778	146	23	in	in	ADP
economy-6778	146	24	how	how	SCONJ
economy-6778	146	25	these	these	DET
economy-6778	146	26	components	component	NOUN
economy-6778	146	27	contribute	contribute	VERB
economy-6778	146	28	to	to	ADP
economy-6778	146	29	growth	growth	NOUN
economy-6778	146	30	.	.	PUNCT
economy-6778	147	1	vat	vat	NOUN
economy-6778	147	2	was	be	AUX
economy-6778	147	3	only	only	ADV
economy-6778	147	4	marginally	marginally	ADV
economy-6778	147	5	significant	significant	ADJ
economy-6778	147	6	.	.	PUNCT
economy-6778	148	1	aisien	aisien	PROPN
economy-6778	148	2	,	,	PUNCT
economy-6778	148	3	otusanya	otusanya	ADJ
economy-6778	148	4	,	,	PUNCT
economy-6778	148	5	and	and	CCONJ
economy-6778	148	6	ala	ala	PROPN
economy-6778	148	7	-	-	PUNCT
economy-6778	148	8	peters	peters	PROPN
economy-6778	148	9	(	(	PUNCT
economy-6778	148	10	2024	2024	NUM
economy-6778	148	11	)	)	PUNCT
economy-6778	148	12	explored	explore	VERB
economy-6778	148	13	the	the	DET
economy-6778	148	14	relationship	relationship	NOUN
economy-6778	148	15	between	between	ADP
economy-6778	148	16	tax	tax	NOUN
economy-6778	148	17	revenue	revenue	NOUN
economy-6778	148	18	mobilization	mobilization	NOUN
economy-6778	148	19	and	and	CCONJ
economy-6778	148	20	infrastructural	infrastructural	ADJ
economy-6778	148	21	development	development	NOUN
economy-6778	148	22	in	in	ADP
economy-6778	148	23	nigeria	nigeria	PROPN
economy-6778	148	24	using	use	VERB
economy-6778	148	25	ols	ol	NOUN
economy-6778	148	26	regression	regression	NOUN
economy-6778	148	27	.	.	PUNCT
economy-6778	149	1	the	the	DET
economy-6778	149	2	study	study	NOUN
economy-6778	149	3	found	find	VERB
economy-6778	149	4	that	that	SCONJ
economy-6778	149	5	cit	cit	PROPN
economy-6778	149	6	,	,	PUNCT
economy-6778	149	7	vat	vat	NOUN
economy-6778	149	8	,	,	PUNCT
economy-6778	149	9	and	and	CCONJ
economy-6778	149	10	capital	capital	NOUN
economy-6778	149	11	gains	gain	NOUN
economy-6778	149	12	tax	tax	NOUN
economy-6778	149	13	significantly	significantly	ADV
economy-6778	149	14	contributed	contribute	VERB
economy-6778	149	15	to	to	ADP
economy-6778	149	16	infrastructure	infrastructure	NOUN
economy-6778	149	17	development	development	NOUN
economy-6778	149	18	,	,	PUNCT
economy-6778	149	19	while	while	SCONJ
economy-6778	149	20	ppt	ppt	PROPN
economy-6778	149	21	did	do	VERB
economy-6778	149	22	not	not	PART
economy-6778	149	23	.	.	PUNCT
economy-6778	150	1	this	this	PRON
economy-6778	150	2	contrasts	contrast	VERB
economy-6778	150	3	with	with	ADP
economy-6778	150	4	akinola	akinola	PROPN
economy-6778	150	5	and	and	CCONJ
economy-6778	150	6	akinrinola	akinrinola	PROPN
economy-6778	150	7	(	(	PUNCT
economy-6778	150	8	2023	2023	NUM
economy-6778	150	9	)	)	PUNCT
economy-6778	150	10	where	where	SCONJ
economy-6778	150	11	ppt	ppt	NOUN
economy-6778	150	12	was	be	AUX
economy-6778	150	13	a	a	DET
economy-6778	150	14	key	key	ADJ
economy-6778	150	15	growth	growth	NOUN
economy-6778	150	16	driver	driver	NOUN
economy-6778	150	17	.	.	PUNCT
economy-6778	151	1	the	the	DET
economy-6778	151	2	findings	finding	NOUN
economy-6778	151	3	underscore	underscore	VERB
economy-6778	151	4	differences	difference	NOUN
economy-6778	151	5	in	in	ADP
economy-6778	151	6	tax	tax	NOUN
economy-6778	151	7	effectiveness	effectiveness	NOUN
economy-6778	151	8	depending	depend	VERB
economy-6778	151	9	on	on	ADP
economy-6778	151	10	whether	whether	SCONJ
economy-6778	151	11	the	the	DET
economy-6778	151	12	goal	goal	NOUN
economy-6778	151	13	is	be	AUX
economy-6778	151	14	gdp	gdp	NOUN
economy-6778	151	15	growth	growth	NOUN
economy-6778	151	16	or	or	CCONJ
economy-6778	151	17	physical	physical	ADJ
economy-6778	151	18	infrastructure	infrastructure	NOUN
economy-6778	151	19	development	development	NOUN
economy-6778	151	20	.	.	PUNCT
economy-6778	152	1	aworetan	aworetan	PROPN
economy-6778	152	2	,	,	PUNCT
economy-6778	152	3	alade	alade	PROPN
economy-6778	152	4	,	,	PUNCT
economy-6778	152	5	and	and	CCONJ
economy-6778	152	6	agbaje	agbaje	NOUN
economy-6778	152	7	(	(	PUNCT
economy-6778	152	8	2024	2024	NUM
economy-6778	152	9	)	)	PUNCT
economy-6778	152	10	assessed	assess	VERB
economy-6778	152	11	the	the	DET
economy-6778	152	12	granger	granger	PROPN
economy-6778	152	13	causality	causality	NOUN
economy-6778	152	14	between	between	ADP
economy-6778	152	15	tax	tax	NOUN
economy-6778	152	16	revenue	revenue	NOUN
economy-6778	152	17	,	,	PUNCT
economy-6778	152	18	foreign	foreign	ADJ
economy-6778	152	19	aid	aid	NOUN
economy-6778	152	20	,	,	PUNCT
economy-6778	152	21	and	and	CCONJ
economy-6778	152	22	capital	capital	NOUN
economy-6778	152	23	expenditures	expenditure	NOUN
economy-6778	152	24	in	in	ADP
economy-6778	152	25	southwestern	southwestern	ADJ
economy-6778	152	26	nigerian	nigerian	ADJ
economy-6778	152	27	states	state	NOUN
economy-6778	152	28	.	.	PUNCT
economy-6778	153	1	the	the	DET
economy-6778	153	2	results	result	NOUN
economy-6778	153	3	showed	show	VERB
economy-6778	153	4	that	that	SCONJ
economy-6778	153	5	tax	tax	NOUN
economy-6778	153	6	revenue	revenue	NOUN
economy-6778	153	7	had	have	VERB
economy-6778	153	8	a	a	DET
economy-6778	153	9	significant	significant	ADJ
economy-6778	153	10	causal	causal	ADJ
economy-6778	153	11	relationship	relationship	NOUN
economy-6778	153	12	with	with	ADP
economy-6778	153	13	capital	capital	NOUN
economy-6778	153	14	expenditure	expenditure	NOUN
economy-6778	153	15	,	,	PUNCT
economy-6778	153	16	while	while	SCONJ
economy-6778	153	17	foreign	foreign	ADJ
economy-6778	153	18	aid	aid	NOUN
economy-6778	153	19	did	do	VERB
economy-6778	153	20	not	not	PART
economy-6778	153	21	,	,	PUNCT
economy-6778	153	22	suggesting	suggest	VERB
economy-6778	153	23	that	that	SCONJ
economy-6778	153	24	internally	internally	ADV
economy-6778	153	25	generated	generate	VERB
economy-6778	153	26	revenue	revenue	NOUN
economy-6778	153	27	,	,	PUNCT
economy-6778	153	28	rather	rather	ADV
economy-6778	153	29	than	than	ADP
economy-6778	153	30	external	external	ADJ
economy-6778	153	31	aid	aid	NOUN
economy-6778	153	32	,	,	PUNCT
economy-6778	153	33	drives	drive	VERB
economy-6778	153	34	sustained	sustain	VERB
economy-6778	153	35	capital	capital	NOUN
economy-6778	153	36	investment	investment	NOUN
economy-6778	153	37	at	at	ADP
economy-6778	153	38	the	the	DET
economy-6778	153	39	subnational	subnational	ADJ
economy-6778	153	40	level	level	NOUN
economy-6778	153	41	.	.	PUNCT
economy-6778	154	1	ajagun	ajagun	ADJ
economy-6778	154	2	,	,	PUNCT
economy-6778	154	3	kehinde	kehinde	NOUN
economy-6778	154	4	,	,	PUNCT
economy-6778	154	5	and	and	CCONJ
economy-6778	154	6	jinadu	jinadu	ADJ
economy-6778	154	7	(	(	PUNCT
economy-6778	154	8	2025	2025	NUM
economy-6778	154	9	)	)	PUNCT
economy-6778	154	10	evaluated	evaluate	VERB
economy-6778	154	11	the	the	DET
economy-6778	154	12	impact	impact	NOUN
economy-6778	154	13	of	of	ADP
economy-6778	154	14	oil	oil	NOUN
economy-6778	154	15	and	and	CCONJ
economy-6778	154	16	non	non	ADJ
economy-6778	154	17	-	-	ADJ
economy-6778	154	18	oil	oil	ADJ
economy-6778	154	19	tax	tax	NOUN
economy-6778	154	20	revenues	revenue	NOUN
economy-6778	154	21	on	on	ADP
economy-6778	154	22	capital	capital	NOUN
economy-6778	154	23	expenditure	expenditure	NOUN
economy-6778	154	24	in	in	ADP
economy-6778	154	25	nigeria	nigeria	PROPN
economy-6778	154	26	.	.	PUNCT
economy-6778	155	1	both	both	DET
economy-6778	155	2	revenue	revenue	NOUN
economy-6778	155	3	types	type	NOUN
economy-6778	155	4	were	be	AUX
economy-6778	155	5	found	find	VERB
economy-6778	155	6	to	to	PART
economy-6778	155	7	positively	positively	ADV
economy-6778	155	8	affect	affect	VERB
economy-6778	155	9	capital	capital	NOUN
economy-6778	155	10	expenditure	expenditure	NOUN
economy-6778	155	11	,	,	PUNCT
economy-6778	155	12	supporting	support	VERB
economy-6778	155	13	the	the	DET
economy-6778	155	14	idea	idea	NOUN
economy-6778	155	15	that	that	SCONJ
economy-6778	155	16	a	a	DET
economy-6778	155	17	diversified	diversify	VERB
economy-6778	155	18	revenue	revenue	NOUN
economy-6778	155	19	base	base	NOUN
economy-6778	155	20	contributes	contribute	VERB
economy-6778	155	21	to	to	ADP
economy-6778	155	22	development	development	NOUN
economy-6778	155	23	financing	financing	NOUN
economy-6778	155	24	.	.	PUNCT
economy-6778	156	1	the	the	DET
economy-6778	156	2	study	study	NOUN
economy-6778	156	3	complements	complement	VERB
economy-6778	156	4	the	the	DET
economy-6778	156	5	findings	finding	NOUN
economy-6778	156	6	of	of	ADP
economy-6778	156	7	aworetan	aworetan	PROPN
economy-6778	156	8	et	et	PROPN
economy-6778	156	9	al	al	PROPN
economy-6778	156	10	.	.	PROPN
economy-6778	157	1	(	(	PUNCT
economy-6778	157	2	2024	2024	NUM
economy-6778	157	3	)	)	PUNCT
economy-6778	157	4	by	by	ADP
economy-6778	157	5	reinforcing	reinforce	VERB
economy-6778	157	6	the	the	DET
economy-6778	157	7	link	link	NOUN
economy-6778	157	8	between	between	ADP
economy-6778	157	9	tax	tax	NOUN
economy-6778	157	10	revenues	revenue	NOUN
economy-6778	157	11	and	and	CCONJ
economy-6778	157	12	capital	capital	NOUN
economy-6778	157	13	spending	spending	NOUN
economy-6778	157	14	.	.	PUNCT
economy-6778	158	1	aisien	aisien	PROPN
economy-6778	158	2	et	et	PROPN
economy-6778	158	3	al	al	PROPN
economy-6778	158	4	.	.	PROPN
economy-6778	159	1	(	(	PUNCT
economy-6778	159	2	2024	2024	NUM
economy-6778	159	3	)	)	PUNCT
economy-6778	159	4	;	;	PUNCT
economy-6778	160	1	aworetan	aworetan	PROPN
economy-6778	160	2	et	et	PROPN
economy-6778	160	3	al	al	PROPN
economy-6778	160	4	.	.	PROPN
economy-6778	160	5	(	(	PUNCT
economy-6778	160	6	2024	2024	NUM
economy-6778	160	7	)	)	PUNCT
economy-6778	160	8	and	and	CCONJ
economy-6778	160	9	aisien	aisien	PROPN
economy-6778	160	10	et	et	PROPN
economy-6778	160	11	al	al	PROPN
economy-6778	160	12	.	.	PROPN
economy-6778	161	1	(	(	PUNCT
economy-6778	161	2	2024	2024	NUM
economy-6778	161	3	)	)	PUNCT
economy-6778	161	4	confirm	confirm	VERB
economy-6778	161	5	the	the	DET
economy-6778	161	6	significant	significant	ADJ
economy-6778	161	7	effect	effect	NOUN
economy-6778	161	8	of	of	ADP
economy-6778	161	9	tax	tax	NOUN
economy-6778	161	10	revenue	revenue	NOUN
economy-6778	161	11	on	on	ADP
economy-6778	161	12	capital	capital	NOUN
economy-6778	161	13	/	/	SYM
economy-6778	161	14	infrastructure	infrastructure	NOUN
economy-6778	161	15	spending	spending	NOUN
economy-6778	161	16	,	,	PUNCT
economy-6778	161	17	reinforcing	reinforce	VERB
economy-6778	161	18	a	a	DET
economy-6778	161	19	pattern	pattern	NOUN
economy-6778	161	20	of	of	ADP
economy-6778	161	21	reliance	reliance	NOUN
economy-6778	161	22	on	on	ADP
economy-6778	161	23	internal	internal	ADJ
economy-6778	161	24	revenue	revenue	NOUN
economy-6778	161	25	generation	generation	NOUN
economy-6778	161	26	.	.	PUNCT
economy-6778	162	1	akinola	akinola	PROPN
economy-6778	162	2	and	and	CCONJ
economy-6778	162	3	akinrinola	akinrinola	PROPN
economy-6778	162	4	(	(	PUNCT
economy-6778	162	5	2023	2023	NUM
economy-6778	162	6	)	)	PUNCT
economy-6778	162	7	distinguish	distinguish	VERB
economy-6778	162	8	between	between	ADP
economy-6778	162	9	infrastructure	infrastructure	NOUN
economy-6778	162	10	as	as	ADP
economy-6778	162	11	a	a	DET
economy-6778	162	12	growth	growth	NOUN
economy-6778	162	13	driver	driver	NOUN
economy-6778	162	14	and	and	CCONJ
economy-6778	162	15	tax	tax	NOUN
economy-6778	162	16	revenue	revenue	NOUN
economy-6778	162	17	as	as	ADP
economy-6778	162	18	a	a	DET
economy-6778	162	19	standalone	standalone	ADJ
economy-6778	162	20	growth	growth	NOUN
economy-6778	162	21	input	input	NOUN
economy-6778	162	22	.	.	PUNCT
economy-6778	163	1	interestingly	interestingly	ADV
economy-6778	163	2	,	,	PUNCT
economy-6778	163	3	while	while	SCONJ
economy-6778	163	4	ppt	ppt	NOUN
economy-6778	163	5	was	be	AUX
economy-6778	163	6	significant	significant	ADJ
economy-6778	163	7	for	for	ADP
economy-6778	163	8	economic	economic	ADJ
economy-6778	163	9	growth	growth	NOUN
economy-6778	163	10	,	,	PUNCT
economy-6778	163	11	it	it	PRON
economy-6778	163	12	was	be	AUX
economy-6778	163	13	not	not	PART
economy-6778	163	14	significant	significant	ADJ
economy-6778	163	15	for	for	ADP
economy-6778	163	16	infrastructure	infrastructure	NOUN
economy-6778	163	17	in	in	ADP
economy-6778	163	18	aisien	aisien	PROPN
economy-6778	163	19	et	et	PROPN
economy-6778	163	20	al	al	PROPN
economy-6778	163	21	.	.	PROPN
economy-6778	164	1	(	(	PUNCT
economy-6778	164	2	2024	2024	NUM
economy-6778	164	3	)	)	PUNCT
economy-6778	164	4	highlighting	highlight	VERB
economy-6778	164	5	a	a	DET
economy-6778	164	6	mismatch	mismatch	NOUN
economy-6778	164	7	in	in	ADP
economy-6778	164	8	fiscal	fiscal	ADJ
economy-6778	164	9	transmission	transmission	NOUN
economy-6778	164	10	mechanisms	mechanism	NOUN
economy-6778	164	11	.	.	PUNCT
economy-6778	165	1	malhotra	malhotra	PROPN
economy-6778	165	2	et	et	PROPN
economy-6778	165	3	al	al	PROPN
economy-6778	165	4	.	.	PROPN
economy-6778	166	1	(	(	PUNCT
economy-6778	166	2	2022	2022	NUM
economy-6778	166	3	)	)	PUNCT
economy-6778	166	4	introduce	introduce	VERB
economy-6778	166	5	a	a	DET
economy-6778	166	6	futuristic	futuristic	ADJ
economy-6778	166	7	dimension	dimension	NOUN
economy-6778	166	8	to	to	ADP
economy-6778	166	9	the	the	DET
economy-6778	166	10	conversation	conversation	NOUN
economy-6778	166	11	through	through	ADP
economy-6778	166	12	the	the	DET
economy-6778	166	13	tif	tif	PROPN
economy-6778	166	14	model	model	NOUN
economy-6778	166	15	,	,	PUNCT
economy-6778	166	16	offering	offer	VERB
economy-6778	166	17	an	an	DET
economy-6778	166	18	alternative	alternative	NOUN
economy-6778	166	19	to	to	ADP
economy-6778	166	20	traditional	traditional	ADJ
economy-6778	166	21	tax	tax	NOUN
economy-6778	166	22	-	-	PUNCT
economy-6778	166	23	based	base	VERB
economy-6778	166	24	funding	funding	NOUN
economy-6778	166	25	.	.	PUNCT
economy-6778	167	1	this	this	DET
economy-6778	167	2	study	study	NOUN
economy-6778	167	3	bridges	bridge	VERB
economy-6778	167	4	the	the	DET
economy-6778	167	5	gap	gap	NOUN
economy-6778	167	6	between	between	ADP
economy-6778	167	7	theory	theory	NOUN
economy-6778	167	8	and	and	CCONJ
economy-6778	167	9	practice	practice	NOUN
economy-6778	167	10	by	by	ADP
economy-6778	167	11	integrating	integrate	VERB
economy-6778	167	12	land	land	NOUN
economy-6778	167	13	value	value	NOUN
economy-6778	167	14	capture	capture	NOUN
economy-6778	167	15	and	and	CCONJ
economy-6778	167	16	municipal	municipal	ADJ
economy-6778	167	17	bonds	bond	NOUN
economy-6778	167	18	,	,	PUNCT
economy-6778	167	19	suggesting	suggest	VERB
economy-6778	167	20	that	that	SCONJ
economy-6778	167	21	innovative	innovative	ADJ
economy-6778	167	22	tools	tool	NOUN
economy-6778	167	23	are	be	AUX
economy-6778	167	24	essential	essential	ADJ
economy-6778	167	25	when	when	SCONJ
economy-6778	167	26	conventional	conventional	ADJ
economy-6778	167	27	tax	tax	NOUN
economy-6778	167	28	systems	system	NOUN
economy-6778	167	29	fail	fail	VERB
economy-6778	167	30	to	to	PART
economy-6778	167	31	deliver	deliver	VERB
economy-6778	167	32	sufficient	sufficient	ADJ
economy-6778	167	33	surplus	surplus	NOUN
economy-6778	167	34	.	.	PUNCT
economy-6778	168	1	while	while	SCONJ
economy-6778	168	2	studies	study	NOUN
economy-6778	168	3	like	like	ADP
economy-6778	168	4	akinola	akinola	PROPN
economy-6778	168	5	and	and	CCONJ
economy-6778	168	6	akinrinola	akinrinola	PROPN
economy-6778	168	7	(	(	PUNCT
economy-6778	168	8	2023	2023	NUM
economy-6778	168	9	)	)	PUNCT
economy-6778	168	10	and	and	CCONJ
economy-6778	168	11	ajagun	ajagun	PROPN
economy-6778	168	12	et	et	PROPN
economy-6778	168	13	al	al	PROPN
economy-6778	168	14	.	.	PROPN
economy-6778	168	15	(	(	PUNCT
economy-6778	168	16	2025	2025	NUM
economy-6778	168	17	)	)	PUNCT
economy-6778	168	18	focused	focus	VERB
economy-6778	168	19	on	on	ADP
economy-6778	168	20	national	national	ADJ
economy-6778	168	21	-	-	PUNCT
economy-6778	168	22	level	level	NOUN
economy-6778	168	23	analysis	analysis	NOUN
economy-6778	168	24	,	,	PUNCT
economy-6778	168	25	aworetan	aworetan	PROPN
economy-6778	168	26	et	et	PROPN
economy-6778	168	27	al	al	PROPN
economy-6778	168	28	.	.	PROPN
economy-6778	169	1	(	(	PUNCT
economy-6778	169	2	2024	2024	NUM
economy-6778	169	3	)	)	PUNCT
economy-6778	169	4	and	and	CCONJ
economy-6778	169	5	malhotra	malhotra	PROPN
economy-6778	169	6	et	et	PROPN
economy-6778	169	7	al	al	PROPN
economy-6778	169	8	.	.	PROPN
economy-6778	170	1	(	(	PUNCT
economy-6778	170	2	2022	2022	NUM
economy-6778	170	3	)	)	PUNCT
economy-6778	170	4	draw	draw	VERB
economy-6778	170	5	attention	attention	NOUN
economy-6778	170	6	to	to	ADP
economy-6778	170	7	state	state	NOUN
economy-6778	170	8	and	and	CCONJ
economy-6778	170	9	municipal	municipal	ADJ
economy-6778	170	10	challenges	challenge	NOUN
economy-6778	170	11	.	.	PUNCT
economy-6778	171	1	these	these	DET
economy-6778	171	2	studies	study	NOUN
economy-6778	171	3	emphasize	emphasize	VERB
economy-6778	171	4	that	that	SCONJ
economy-6778	171	5	subnational	subnational	ADJ
economy-6778	171	6	governments	government	NOUN
economy-6778	171	7	often	often	ADV
economy-6778	171	8	struggle	struggle	VERB
economy-6778	171	9	with	with	ADP
economy-6778	171	10	inadequate	inadequate	ADJ
economy-6778	171	11	fiscal	fiscal	ADJ
economy-6778	171	12	autonomy	autonomy	NOUN
economy-6778	171	13	and	and	CCONJ
economy-6778	171	14	highlight	highlight	VERB
economy-6778	171	15	the	the	DET
economy-6778	171	16	potential	potential	NOUN
economy-6778	171	17	of	of	ADP
economy-6778	171	18	localized	localized	ADJ
economy-6778	171	19	solutions	solution	NOUN
economy-6778	171	20	like	like	ADP
economy-6778	171	21	tif	tif	PROPN
economy-6778	171	22	or	or	CCONJ
economy-6778	171	23	improving	improve	VERB
economy-6778	171	24	internal	internal	ADJ
economy-6778	171	25	revenue	revenue	NOUN
economy-6778	171	26	mobilization	mobilization	NOUN
economy-6778	171	27	.	.	PUNCT
economy-6778	172	1	amaglobeli	amaglobeli	PROPN
economy-6778	172	2	,	,	PUNCT
economy-6778	172	3	crispolti	crispolti	PROPN
economy-6778	172	4	,	,	PUNCT
economy-6778	172	5	and	and	CCONJ
economy-6778	172	6	klemm	klemm	NOUN
economy-6778	172	7	(	(	PUNCT
economy-6778	172	8	2023	2023	NUM
economy-6778	172	9	)	)	PUNCT
economy-6778	172	10	investigated	investigate	VERB
economy-6778	172	11	the	the	DET
economy-6778	172	12	effect	effect	NOUN
economy-6778	172	13	of	of	ADP
economy-6778	172	14	digital	digital	ADJ
economy-6778	172	15	tax	tax	NOUN
economy-6778	172	16	reporting	reporting	NOUN
economy-6778	172	17	on	on	ADP
economy-6778	172	18	revenue	revenue	NOUN
economy-6778	172	19	mobilization	mobilization	NOUN
economy-6778	172	20	in	in	ADP
economy-6778	172	21	developing	develop	VERB
economy-6778	172	22	countries	country	NOUN
economy-6778	172	23	,	,	PUNCT
economy-6778	172	24	employing	employ	VERB
economy-6778	172	25	a	a	DET
economy-6778	172	26	survey	survey	NOUN
economy-6778	172	27	research	research	NOUN
economy-6778	172	28	design	design	NOUN
economy-6778	172	29	and	and	CCONJ
economy-6778	172	30	analyzing	analyze	VERB
economy-6778	172	31	the	the	DET
economy-6778	172	32	data	datum	NOUN
economy-6778	172	33	using	use	VERB
economy-6778	172	34	linear	linear	PROPN
economy-6778	172	35	regression	regression	NOUN
economy-6778	172	36	.	.	PUNCT
economy-6778	173	1	the	the	DET
economy-6778	173	2	findings	finding	NOUN
economy-6778	173	3	revealed	reveal	VERB
economy-6778	173	4	a	a	DET
economy-6778	173	5	positive	positive	ADJ
economy-6778	173	6	relationship	relationship	NOUN
economy-6778	173	7	between	between	ADP
economy-6778	173	8	digital	digital	ADJ
economy-6778	173	9	tax	tax	NOUN
economy-6778	173	10	reporting	reporting	NOUN
economy-6778	173	11	and	and	CCONJ
economy-6778	173	12	revenue	revenue	NOUN
economy-6778	173	13	mobilization	mobilization	NOUN
economy-6778	173	14	,	,	PUNCT
economy-6778	173	15	indicating	indicate	VERB
economy-6778	173	16	that	that	SCONJ
economy-6778	173	17	enhanced	enhanced	ADJ
economy-6778	173	18	tax	tax	NOUN
economy-6778	173	19	administration	administration	NOUN
economy-6778	173	20	capabilities	capability	NOUN
economy-6778	173	21	are	be	AUX
economy-6778	173	22	facilitated	facilitate	VERB
economy-6778	173	23	by	by	ADP
economy-6778	173	24	advanced	advanced	ADJ
economy-6778	173	25	reporting	reporting	NOUN
economy-6778	173	26	systems	system	NOUN
economy-6778	173	27	.	.	PUNCT
economy-6778	174	1	similarly	similarly	ADV
economy-6778	174	2	,	,	PUNCT
economy-6778	174	3	mbise	mbise	NOUN
economy-6778	174	4	and	and	CCONJ
economy-6778	174	5	baseka	baseka	NOUN
economy-6778	174	6	(	(	PUNCT
economy-6778	174	7	2022	2022	NUM
economy-6778	174	8	)	)	PUNCT
economy-6778	174	9	investigated	investigate	VERB
economy-6778	174	10	how	how	SCONJ
economy-6778	174	11	digital	digital	ADJ
economy-6778	174	12	tax	tax	NOUN
economy-6778	174	13	reporting	reporting	NOUN
economy-6778	174	14	influences	influence	VERB
economy-6778	174	15	tax	tax	NOUN
economy-6778	174	16	compliance	compliance	NOUN
economy-6778	174	17	,	,	PUNCT
economy-6778	174	18	focusing	focus	VERB
economy-6778	174	19	on	on	ADP
economy-6778	174	20	smes	sme	NOUN
economy-6778	174	21	.	.	PUNCT
economy-6778	175	1	using	use	VERB
economy-6778	175	2	a	a	DET
economy-6778	175	3	survey	survey	NOUN
economy-6778	175	4	research	research	NOUN
economy-6778	175	5	design	design	NOUN
economy-6778	175	6	and	and	CCONJ
economy-6778	175	7	regression	regression	NOUN
economy-6778	175	8	analysis	analysis	NOUN
economy-6778	175	9	,	,	PUNCT
economy-6778	175	10	the	the	DET
economy-6778	175	11	study	study	NOUN
economy-6778	175	12	found	find	VERB
economy-6778	175	13	a	a	DET
economy-6778	175	14	significant	significant	ADJ
economy-6778	175	15	positive	positive	ADJ
economy-6778	175	16	effect	effect	NOUN
economy-6778	175	17	of	of	ADP
economy-6778	175	18	digital	digital	ADJ
economy-6778	175	19	tax	tax	NOUN
economy-6778	175	20	reporting	reporting	NOUN
economy-6778	175	21	on	on	ADP
economy-6778	175	22	tax	tax	NOUN
economy-6778	175	23	compliance	compliance	NOUN
economy-6778	175	24	,	,	PUNCT
economy-6778	175	25	emphasizing	emphasize	VERB
economy-6778	175	26	improvements	improvement	NOUN
economy-6778	175	27	in	in	ADP
economy-6778	175	28	efficiency	efficiency	NOUN
economy-6778	175	29	and	and	CCONJ
economy-6778	175	30	accuracy	accuracy	NOUN
economy-6778	175	31	due	due	ADJ
economy-6778	175	32	to	to	ADP
economy-6778	175	33	digital	digital	ADJ
economy-6778	175	34	platforms	platform	NOUN
economy-6778	175	35	.	.	PUNCT
economy-6778	176	1	edori	edori	PROPN
economy-6778	176	2	(	(	PUNCT
economy-6778	176	3	2023	2023	NUM
economy-6778	176	4	)	)	PUNCT
economy-6778	176	5	focused	focus	VERB
economy-6778	176	6	on	on	ADP
economy-6778	176	7	the	the	DET
economy-6778	176	8	ease	ease	NOUN
economy-6778	176	9	of	of	ADP
economy-6778	176	10	tax	tax	NOUN
economy-6778	176	11	compliance	compliance	NOUN
economy-6778	176	12	with	with	ADP
economy-6778	176	13	electronic	electronic	ADJ
economy-6778	176	14	tax	tax	NOUN
economy-6778	176	15	services	service	NOUN
economy-6778	176	16	,	,	PUNCT
economy-6778	176	17	such	such	ADJ
economy-6778	176	18	as	as	ADP
economy-6778	176	19	e	e	NOUN
economy-6778	176	20	-	-	NOUN
economy-6778	176	21	registration	registration	NOUN
economy-6778	176	22	,	,	PUNCT
economy-6778	176	23	e	e	NOUN
economy-6778	176	24	-	-	NOUN
economy-6778	176	25	tax	tax	NOUN
economy-6778	176	26	payment	payment	NOUN
economy-6778	176	27	,	,	PUNCT
economy-6778	176	28	and	and	CCONJ
economy-6778	176	29	e	e	NOUN
economy-6778	176	30	-	-	NOUN
economy-6778	176	31	filing	filing	NOUN
economy-6778	176	32	.	.	PUNCT
economy-6778	177	1	using	use	VERB
economy-6778	177	2	data	datum	NOUN
economy-6778	177	3	from	from	ADP
economy-6778	177	4	106	106	NUM
economy-6778	177	5	participants	participant	NOUN
economy-6778	177	6	analyzed	analyze	VERB
economy-6778	177	7	through	through	ADP
economy-6778	177	8	pearson	pearson	PROPN
economy-6778	177	9	product	product	NOUN
economy-6778	177	10	-	-	PUNCT
economy-6778	177	11	moment	moment	NOUN
economy-6778	177	12	correlation	correlation	NOUN
economy-6778	177	13	,	,	PUNCT
economy-6778	177	14	the	the	DET
economy-6778	177	15	study	study	NOUN
economy-6778	177	16	demonstrated	demonstrate	VERB
economy-6778	177	17	that	that	SCONJ
economy-6778	177	18	these	these	DET
economy-6778	177	19	e	e	NOUN
economy-6778	177	20	-	-	NOUN
economy-6778	177	21	tax	tax	ADJ
economy-6778	177	22	services	service	NOUN
economy-6778	177	23	significantly	significantly	ADV
economy-6778	177	24	improved	improve	VERB
economy-6778	177	25	the	the	DET
economy-6778	177	26	ease	ease	NOUN
economy-6778	177	27	of	of	ADP
economy-6778	177	28	tax	tax	NOUN
economy-6778	177	29	compliance	compliance	NOUN
economy-6778	177	30	.	.	PUNCT
economy-6778	178	1	strong	strong	ADJ
economy-6778	178	2	correlations	correlation	NOUN
economy-6778	178	3	were	be	AUX
economy-6778	178	4	observed	observe	VERB
economy-6778	178	5	between	between	ADP
economy-6778	178	6	e	e	NOUN
economy-6778	178	7	-	-	NOUN
economy-6778	178	8	registration	registration	NOUN
economy-6778	178	9	,	,	PUNCT
economy-6778	178	10	e	e	NOUN
economy-6778	178	11	-	-	NOUN
economy-6778	178	12	filing	filing	NOUN
economy-6778	178	13	,	,	PUNCT
economy-6778	178	14	and	and	CCONJ
economy-6778	178	15	ease	ease	NOUN
economy-6778	178	16	of	of	ADP
economy-6778	178	17	compliance	compliance	NOUN
economy-6778	178	18	,	,	PUNCT
economy-6778	178	19	indicating	indicate	VERB
economy-6778	178	20	that	that	SCONJ
economy-6778	178	21	these	these	DET
economy-6778	178	22	services	service	NOUN
economy-6778	178	23	have	have	AUX
economy-6778	178	24	made	make	VERB
economy-6778	178	25	it	it	PRON
economy-6778	178	26	easier	easy	ADJ
economy-6778	178	27	for	for	SCONJ
economy-6778	178	28	taxpayers	taxpayer	NOUN
economy-6778	178	29	to	to	PART
economy-6778	178	30	manage	manage	VERB
economy-6778	178	31	their	their	PRON
economy-6778	178	32	tax	tax	NOUN
economy-6778	178	33	obligations	obligation	NOUN
economy-6778	178	34	.	.	PUNCT
economy-6778	179	1	however	however	ADV
economy-6778	179	2	,	,	PUNCT
economy-6778	179	3	abdulkadir	abdulkadir	ADJ
economy-6778	179	4	and	and	CCONJ
economy-6778	179	5	alabede	alabede	NOUN
economy-6778	179	6	(	(	PUNCT
economy-6778	179	7	2022	2022	NUM
economy-6778	179	8	)	)	PUNCT
economy-6778	179	9	offered	offer	VERB
economy-6778	179	10	a	a	DET
economy-6778	179	11	nuanced	nuanced	ADJ
economy-6778	179	12	perspective	perspective	NOUN
economy-6778	179	13	,	,	PUNCT
economy-6778	179	14	revealing	reveal	VERB
economy-6778	179	15	that	that	SCONJ
economy-6778	179	16	although	although	SCONJ
economy-6778	179	17	digital	digital	ADJ
economy-6778	179	18	tax	tax	NOUN
economy-6778	179	19	awareness	awareness	NOUN
economy-6778	179	20	and	and	CCONJ
economy-6778	179	21	perceived	perceive	VERB
economy-6778	179	22	ease	ease	NOUN
economy-6778	179	23	of	of	ADP
economy-6778	179	24	use	use	NOUN
economy-6778	179	25	positively	positively	ADV
economy-6778	179	26	affected	affect	VERB
economy-6778	179	27	compliance	compliance	NOUN
economy-6778	179	28	attitudes	attitude	NOUN
economy-6778	179	29	,	,	PUNCT
economy-6778	179	30	poor	poor	ADJ
economy-6778	179	31	service	service	NOUN
economy-6778	179	32	quality	quality	NOUN
economy-6778	179	33	hindered	hinder	VERB
economy-6778	179	34	overall	overall	ADJ
economy-6778	179	35	compliance	compliance	NOUN
economy-6778	179	36	.	.	PUNCT
economy-6778	180	1	this	this	PRON
economy-6778	180	2	suggests	suggest	VERB
economy-6778	180	3	that	that	SCONJ
economy-6778	180	4	while	while	SCONJ
economy-6778	180	5	digital	digital	ADJ
economy-6778	180	6	tools	tool	NOUN
economy-6778	180	7	can	can	AUX
economy-6778	180	8	improve	improve	VERB
economy-6778	180	9	tax	tax	NOUN
economy-6778	180	10	processes	process	NOUN
economy-6778	180	11	,	,	PUNCT
economy-6778	180	12	the	the	DET
economy-6778	180	13	effectiveness	effectiveness	NOUN
economy-6778	180	14	of	of	ADP
economy-6778	180	15	these	these	DET
economy-6778	180	16	tools	tool	NOUN
economy-6778	180	17	is	be	AUX
economy-6778	180	18	contingent	contingent	ADJ
economy-6778	180	19	upon	upon	SCONJ
economy-6778	180	20	their	their	PRON
economy-6778	180	21	quality	quality	NOUN
economy-6778	180	22	and	and	CCONJ
economy-6778	180	23	user	user	NOUN
economy-6778	180	24	experience	experience	NOUN
economy-6778	180	25	,	,	PUNCT
economy-6778	180	26	particularly	particularly	ADV
economy-6778	180	27	in	in	ADP
economy-6778	180	28	informal	informal	ADJ
economy-6778	180	29	sectors	sector	NOUN
economy-6778	180	30	where	where	SCONJ
economy-6778	180	31	digital	digital	ADJ
economy-6778	180	32	literacy	literacy	NOUN
economy-6778	180	33	remains	remain	VERB
economy-6778	180	34	a	a	DET
economy-6778	180	35	barrier	barrier	NOUN
economy-6778	180	36	.	.	PUNCT
economy-6778	181	1	building	build	VERB
economy-6778	181	2	on	on	ADP
economy-6778	181	3	the	the	DET
economy-6778	181	4	theme	theme	NOUN
economy-6778	181	5	of	of	ADP
economy-6778	181	6	technological	technological	ADJ
economy-6778	181	7	advancement	advancement	NOUN
economy-6778	181	8	,	,	PUNCT
economy-6778	181	9	manani	manani	NOUN
economy-6778	181	10	and	and	CCONJ
economy-6778	181	11	mose	mose	PROPN
economy-6778	181	12	(	(	PUNCT
economy-6778	181	13	2024	2024	NUM
economy-6778	181	14	)	)	PUNCT
economy-6778	181	15	emphasized	emphasize	VERB
economy-6778	181	16	the	the	DET
economy-6778	181	17	role	role	NOUN
economy-6778	181	18	of	of	ADP
economy-6778	181	19	blockchain	blockchain	PROPN
economy-6778	181	20	-	-	PUNCT
economy-6778	181	21	related	relate	VERB
economy-6778	181	22	features	feature	NOUN
economy-6778	181	23	,	,	PUNCT
economy-6778	181	24	such	such	ADJ
economy-6778	181	25	as	as	ADP
economy-6778	181	26	data	datum	NOUN
economy-6778	181	27	immutability	immutability	NOUN
economy-6778	181	28	and	and	CCONJ
economy-6778	181	29	information	information	NOUN
economy-6778	181	30	transparency	transparency	NOUN
economy-6778	181	31	,	,	PUNCT
economy-6778	181	32	in	in	ADP
economy-6778	181	33	strengthening	strengthen	VERB
economy-6778	181	34	revenue	revenue	NOUN
economy-6778	181	35	administration	administration	NOUN
economy-6778	181	36	in	in	ADP
economy-6778	181	37	nairobi	nairobi	PROPN
economy-6778	181	38	city	city	PROPN
economy-6778	181	39	county	county	PROPN
economy-6778	181	40	.	.	PUNCT
economy-6778	182	1	the	the	DET
economy-6778	182	2	findings	finding	NOUN
economy-6778	182	3	echoed	echo	VERB
economy-6778	182	4	the	the	DET
economy-6778	182	5	importance	importance	NOUN
economy-6778	182	6	of	of	ADP
economy-6778	182	7	secure	secure	ADJ
economy-6778	182	8	and	and	CCONJ
economy-6778	182	9	transparent	transparent	ADJ
economy-6778	182	10	data	datum	NOUN
economy-6778	182	11	management	management	NOUN
economy-6778	182	12	in	in	ADP
economy-6778	182	13	improving	improve	VERB
economy-6778	182	14	public	public	ADJ
economy-6778	182	15	efficiency	efficiency	NOUN
economy-6778	182	16	.	.	PUNCT
economy-6778	183	1	similarly	similarly	ADV
economy-6778	183	2	,	,	PUNCT
economy-6778	183	3	sutarman	sutarman	NOUN
economy-6778	183	4	,	,	PUNCT
economy-6778	183	5	juliastuti	juliastuti	PROPN
economy-6778	183	6	,	,	PUNCT
economy-6778	183	7	yati	yati	NOUN
economy-6778	183	8	,	,	PUNCT
economy-6778	183	9	and	and	CCONJ
economy-6778	183	10	pasha	pasha	PROPN
economy-6778	183	11	(	(	PUNCT
economy-6778	183	12	2025	2025	NUM
economy-6778	183	13	)	)	PUNCT
economy-6778	183	14	focused	focus	VERB
economy-6778	183	15	specifically	specifically	ADV
economy-6778	183	16	on	on	ADP
economy-6778	183	17	blockchain	blockchain	PROPN
economy-6778	183	18	’s	’s	PART
economy-6778	183	19	application	application	NOUN
economy-6778	183	20	in	in	ADP
economy-6778	183	21	tax	tax	NOUN
economy-6778	183	22	administration	administration	NOUN
economy-6778	183	23	,	,	PUNCT
economy-6778	183	24	finding	find	VERB
economy-6778	183	25	that	that	SCONJ
economy-6778	183	26	it	it	PRON
economy-6778	183	27	enhanced	enhance	VERB
economy-6778	183	28	transparency	transparency	NOUN
economy-6778	183	29	,	,	PUNCT
economy-6778	183	30	reduced	reduce	VERB
economy-6778	183	31	data	data	NOUN
economy-6778	183	32	manipulation	manipulation	NOUN
economy-6778	183	33	,	,	PUNCT
economy-6778	183	34	and	and	CCONJ
economy-6778	183	35	supported	support	VERB
economy-6778	183	36	accurate	accurate	ADJ
economy-6778	183	37	tax	tax	NOUN
economy-6778	183	38	reporting	reporting	NOUN
economy-6778	183	39	and	and	CCONJ
economy-6778	183	40	smart	smart	ADJ
economy-6778	183	41	contractenabled	contractenable	VERB
economy-6778	183	42	automation	automation	NOUN
economy-6778	183	43	.	.	PUNCT
economy-6778	184	1	studies	study	NOUN
economy-6778	184	2	conducted	conduct	VERB
economy-6778	184	3	by	by	ADP
economy-6778	184	4	craig	craig	PROPN
economy-6778	184	5	et	et	PROPN
economy-6778	184	6	al	al	PROPN
economy-6778	184	7	.	.	PROPN
economy-6778	184	8	(	(	PUNCT
economy-6778	184	9	2020	2020	NUM
economy-6778	184	10	)	)	PUNCT
economy-6778	184	11	and	and	CCONJ
economy-6778	184	12	akinola	akinola	PROPN
economy-6778	184	13	and	and	CCONJ
economy-6778	184	14	akinrinola	akinrinola	PROPN
economy-6778	184	15	(	(	PUNCT
economy-6778	184	16	2023	2023	NUM
economy-6778	184	17	)	)	PUNCT
economy-6778	184	18	emphasized	emphasize	VERB
economy-6778	184	19	the	the	DET
economy-6778	184	20	growing	grow	VERB
economy-6778	184	21	importance	importance	NOUN
economy-6778	184	22	of	of	ADP
economy-6778	184	23	non	non	ADJ
economy-6778	184	24	-	-	ADJ
economy-6778	184	25	oil	oil	ADJ
economy-6778	184	26	revenues	revenue	NOUN
economy-6778	184	27	for	for	ADP
economy-6778	184	28	capital	capital	NOUN
economy-6778	184	29	expenditure	expenditure	NOUN
economy-6778	184	30	in	in	ADP
economy-6778	184	31	nigeria	nigeria	PROPN
economy-6778	184	32	,	,	PUNCT
economy-6778	184	33	yet	yet	CCONJ
economy-6778	184	34	the	the	DET
economy-6778	184	35	role	role	NOUN
economy-6778	184	36	of	of	ADP
economy-6778	184	37	digital	digital	ADJ
economy-6778	184	38	tax	tax	NOUN
economy-6778	184	39	platforms	platform	NOUN
economy-6778	184	40	in	in	ADP
economy-6778	184	41	optimizing	optimize	VERB
economy-6778	184	42	revenue	revenue	NOUN
economy-6778	184	43	generation	generation	NOUN
economy-6778	184	44	remains	remain	VERB
economy-6778	184	45	underexplored	underexplored	ADJ
economy-6778	184	46	.	.	PUNCT
economy-6778	185	1	while	while	SCONJ
economy-6778	185	2	these	these	DET
economy-6778	185	3	studies	study	NOUN
economy-6778	185	4	show	show	VERB
economy-6778	185	5	a	a	DET
economy-6778	185	6	significant	significant	ADJ
economy-6778	185	7	impact	impact	NOUN
economy-6778	185	8	of	of	ADP
economy-6778	185	9	non	non	ADJ
economy-6778	185	10	-	-	ADJ
economy-6778	185	11	oil	oil	ADJ
economy-6778	185	12	taxes	taxis	NOUN
economy-6778	185	13	on	on	ADP
economy-6778	185	14	capital	capital	NOUN
economy-6778	185	15	spending	spending	NOUN
economy-6778	185	16	,	,	PUNCT
economy-6778	185	17	the	the	DET
economy-6778	185	18	potential	potential	NOUN
economy-6778	185	19	for	for	ADP
economy-6778	185	20	digital	digital	ADJ
economy-6778	185	21	tax	tax	NOUN
economy-6778	185	22	platforms	platform	NOUN
economy-6778	185	23	to	to	PART
economy-6778	185	24	enhance	enhance	VERB
economy-6778	185	25	the	the	DET
economy-6778	185	26	efficiency	efficiency	NOUN
economy-6778	185	27	and	and	CCONJ
economy-6778	185	28	transparency	transparency	NOUN
economy-6778	185	29	of	of	ADP
economy-6778	185	30	tax	tax	NOUN
economy-6778	185	31	collection	collection	NOUN
economy-6778	185	32	processes	process	NOUN
economy-6778	185	33	,	,	PUNCT
economy-6778	185	34	particularly	particularly	ADV
economy-6778	185	35	in	in	ADP
economy-6778	185	36	increasing	increase	VERB
economy-6778	185	37	non	non	ADJ
economy-6778	185	38	-	-	ADJ
economy-6778	185	39	oil	oil	ADJ
economy-6778	185	40	tax	tax	NOUN
economy-6778	185	41	contributions	contribution	NOUN
economy-6778	185	42	,	,	PUNCT
economy-6778	185	43	is	be	AUX
economy-6778	185	44	largely	largely	ADV
economy-6778	185	45	missing	missing	ADJ
economy-6778	185	46	from	from	ADP
economy-6778	185	47	the	the	DET
economy-6778	185	48	discussion	discussion	NOUN
economy-6778	185	49	.	.	PUNCT
economy-6778	186	1	this	this	DET
economy-6778	186	2	research	research	NOUN
economy-6778	186	3	gap	gap	NOUN
economy-6778	186	4	highlights	highlight	VERB
economy-6778	186	5	the	the	DET
economy-6778	186	6	need	need	NOUN
economy-6778	186	7	to	to	PART
economy-6778	186	8	explore	explore	VERB
economy-6778	186	9	how	how	SCONJ
economy-6778	186	10	digital	digital	ADJ
economy-6778	186	11	platforms	platform	NOUN
economy-6778	186	12	can	can	AUX
economy-6778	186	13	transform	transform	VERB
economy-6778	186	14	tax	tax	NOUN
economy-6778	186	15	administration	administration	NOUN
economy-6778	186	16	to	to	PART
economy-6778	186	17	generate	generate	VERB
economy-6778	186	18	more	more	ADV
economy-6778	186	19	stable	stable	ADJ
economy-6778	186	20	and	and	CCONJ
economy-6778	186	21	predictable	predictable	ADJ
economy-6778	186	22	revenue	revenue	NOUN
economy-6778	186	23	streams	stream	NOUN
economy-6778	186	24	for	for	ADP
economy-6778	186	25	capital	capital	NOUN
economy-6778	186	26	projects	project	NOUN
economy-6778	186	27	.	.	PUNCT
economy-6778	187	1	furthermore	furthermore	ADV
economy-6778	187	2	,	,	PUNCT
economy-6778	187	3	studies	study	NOUN
economy-6778	187	4	such	such	ADJ
economy-6778	187	5	as	as	ADP
economy-6778	187	6	those	those	PRON
economy-6778	187	7	by	by	ADP
economy-6778	187	8	aworetan	aworetan	PROPN
economy-6778	187	9	et	et	PROPN
economy-6778	187	10	al	al	PROPN
economy-6778	187	11	.	.	PROPN
economy-6778	187	12	(	(	PUNCT
economy-6778	187	13	2024	2024	NUM
economy-6778	187	14	)	)	PUNCT
economy-6778	187	15	and	and	CCONJ
economy-6778	187	16	aisien	aisien	PROPN
economy-6778	187	17	et	et	PROPN
economy-6778	187	18	al	al	PROPN
economy-6778	187	19	.	.	PROPN
economy-6778	188	1	(	(	PUNCT
economy-6778	188	2	2024	2024	NUM
economy-6778	188	3	)	)	PUNCT
economy-6778	188	4	point	point	NOUN
economy-6778	188	5	to	to	ADP
economy-6778	188	6	the	the	DET
economy-6778	188	7	significant	significant	ADJ
economy-6778	188	8	role	role	NOUN
economy-6778	188	9	of	of	ADP
economy-6778	188	10	internal	internal	ADJ
economy-6778	188	11	revenue	revenue	NOUN
economy-6778	188	12	in	in	ADP
economy-6778	188	13	funding	fund	VERB
economy-6778	188	14	infrastructure	infrastructure	NOUN
economy-6778	188	15	projects	project	NOUN
economy-6778	188	16	,	,	PUNCT
economy-6778	188	17	yet	yet	CCONJ
economy-6778	188	18	they	they	PRON
economy-6778	188	19	do	do	AUX
economy-6778	188	20	not	not	PART
economy-6778	188	21	consider	consider	VERB
economy-6778	188	22	how	how	SCONJ
economy-6778	188	23	digital	digital	ADJ
economy-6778	188	24	tax	tax	NOUN
economy-6778	188	25	platforms	platform	NOUN
economy-6778	188	26	can	can	AUX
economy-6778	188	27	enhance	enhance	VERB
economy-6778	188	28	this	this	DET
economy-6778	188	29	process	process	NOUN
economy-6778	188	30	.	.	PUNCT
economy-6778	189	1	although	although	SCONJ
economy-6778	189	2	these	these	DET
economy-6778	189	3	studies	study	NOUN
economy-6778	189	4	acknowledge	acknowledge	VERB
economy-6778	189	5	the	the	DET
economy-6778	189	6	importance	importance	NOUN
economy-6778	189	7	of	of	ADP
economy-6778	189	8	tax	tax	NOUN
economy-6778	189	9	revenues	revenue	NOUN
economy-6778	189	10	in	in	ADP
economy-6778	189	11	capital	capital	NOUN
economy-6778	189	12	expenditure	expenditure	NOUN
economy-6778	189	13	,	,	PUNCT
economy-6778	189	14	they	they	PRON
economy-6778	189	15	do	do	AUX
economy-6778	189	16	not	not	PART
economy-6778	189	17	delve	delve	VERB
economy-6778	189	18	into	into	ADP
economy-6778	189	19	the	the	DET
economy-6778	189	20	specific	specific	ADJ
economy-6778	189	21	mechanisms	mechanism	NOUN
economy-6778	189	22	through	through	ADP
economy-6778	189	23	which	which	PRON
economy-6778	189	24	digital	digital	ADJ
economy-6778	189	25	tax	tax	NOUN
economy-6778	189	26	systems	system	NOUN
economy-6778	189	27	might	might	AUX
economy-6778	189	28	improve	improve	VERB
economy-6778	189	29	revenue	revenue	NOUN
economy-6778	189	30	mobilization	mobilization	NOUN
economy-6778	189	31	,	,	PUNCT
economy-6778	189	32	particularly	particularly	ADV
economy-6778	189	33	in	in	ADP
economy-6778	189	34	a	a	DET
economy-6778	189	35	developing	develop	VERB
economy-6778	189	36	country	country	NOUN
economy-6778	189	37	context	context	NOUN
economy-6778	189	38	like	like	ADP
economy-6778	189	39	nigeria	nigeria	PROPN
economy-6778	189	40	.	.	PUNCT
economy-6778	190	1	this	this	DET
economy-6778	190	2	study	study	NOUN
economy-6778	190	3	intends	intend	VERB
economy-6778	190	4	to	to	PART
economy-6778	190	5	fill	fill	VERB
economy-6778	190	6	this	this	DET
economy-6778	190	7	gap	gap	NOUN
economy-6778	190	8	by	by	ADP
economy-6778	190	9	investigating	investigate	VERB
economy-6778	190	10	how	how	SCONJ
economy-6778	190	11	digital	digital	ADJ
economy-6778	190	12	tax	tax	NOUN
economy-6778	190	13	platforms	platform	NOUN
economy-6778	190	14	can	can	AUX
economy-6778	190	15	streamline	streamline	VERB
economy-6778	190	16	tax	tax	NOUN
economy-6778	190	17	reporting	reporting	NOUN
economy-6778	190	18	,	,	PUNCT
economy-6778	190	19	improve	improve	VERB
economy-6778	190	20	tax	tax	NOUN
economy-6778	190	21	compliance	compliance	NOUN
economy-6778	190	22	,	,	PUNCT
economy-6778	190	23	and	and	CCONJ
economy-6778	190	24	ultimately	ultimately	ADV
economy-6778	190	25	lead	lead	VERB
economy-6778	190	26	to	to	ADP
economy-6778	190	27	more	more	ADV
economy-6778	190	28	effective	effective	ADJ
economy-6778	190	29	funding	funding	NOUN
economy-6778	190	30	for	for	ADP
economy-6778	190	31	capital	capital	NOUN
economy-6778	190	32	projects	project	NOUN
economy-6778	190	33	.	.	PUNCT
economy-6778	191	1	finally	finally	ADV
economy-6778	191	2	,	,	PUNCT
economy-6778	191	3	while	while	SCONJ
economy-6778	191	4	studies	study	NOUN
economy-6778	191	5	by	by	ADP
economy-6778	191	6	amaglobeli	amaglobeli	PROPN
economy-6778	191	7	et	et	PROPN
economy-6778	191	8	al	al	PROPN
economy-6778	191	9	.	.	PROPN
economy-6778	191	10	(	(	PUNCT
economy-6778	191	11	2023	2023	NUM
economy-6778	191	12	)	)	PUNCT
economy-6778	191	13	and	and	CCONJ
economy-6778	191	14	mbise	mbise	NOUN
economy-6778	191	15	and	and	CCONJ
economy-6778	191	16	baseka	baseka	NOUN
economy-6778	191	17	(	(	PUNCT
economy-6778	191	18	2022	2022	NUM
economy-6778	191	19	)	)	PUNCT
economy-6778	191	20	explore	explore	VERB
economy-6778	191	21	the	the	DET
economy-6778	191	22	broader	broad	ADJ
economy-6778	191	23	impact	impact	NOUN
economy-6778	191	24	of	of	ADP
economy-6778	191	25	digital	digital	ADJ
economy-6778	191	26	tax	tax	NOUN
economy-6778	191	27	reporting	reporting	NOUN
economy-6778	191	28	on	on	ADP
economy-6778	191	29	tax	tax	NOUN
economy-6778	191	30	economy	economy	NOUN
economy-6778	191	31	,	,	PUNCT
economy-6778	191	32	2025	2025	NUM
economy-6778	191	33	,	,	PUNCT
economy-6778	191	34	12(2	12(2	NUM
economy-6778	191	35	):	):	PUNCT
economy-6778	191	36	26	26	NUM
economy-6778	191	37	-	-	SYM
economy-6778	191	38	39	39	NUM
economy-6778	191	39	31	31	NUM
economy-6778	191	40	©	©	ADP
economy-6778	191	41	2025	2025	NUM
economy-6778	191	42	by	by	ADP
economy-6778	191	43	the	the	DET
economy-6778	191	44	authors	author	NOUN
economy-6778	191	45	;	;	PUNCT
economy-6778	191	46	licensee	licensee	PROPN
economy-6778	191	47	asian	asian	ADJ
economy-6778	191	48	online	online	PROPN
economy-6778	191	49	journal	journal	PROPN
economy-6778	191	50	publishing	publishing	NOUN
economy-6778	191	51	group	group	NOUN
economy-6778	191	52	mobilization	mobilization	NOUN
economy-6778	191	53	and	and	CCONJ
economy-6778	191	54	compliance	compliance	NOUN
economy-6778	191	55	,	,	PUNCT
economy-6778	191	56	their	their	PRON
economy-6778	191	57	focus	focus	NOUN
economy-6778	191	58	is	be	AUX
economy-6778	191	59	often	often	ADV
economy-6778	191	60	on	on	ADP
economy-6778	191	61	the	the	DET
economy-6778	191	62	national	national	ADJ
economy-6778	191	63	level	level	NOUN
economy-6778	191	64	or	or	CCONJ
economy-6778	191	65	smaller	small	ADJ
economy-6778	191	66	enterprises	enterprise	NOUN
economy-6778	191	67	like	like	ADP
economy-6778	191	68	smes	sme	NOUN
economy-6778	191	69	.	.	PUNCT
economy-6778	192	1	however	however	ADV
economy-6778	192	2	,	,	PUNCT
economy-6778	192	3	little	little	ADJ
economy-6778	192	4	attention	attention	NOUN
economy-6778	192	5	has	have	AUX
economy-6778	192	6	been	be	AUX
economy-6778	192	7	paid	pay	VERB
economy-6778	192	8	to	to	ADP
economy-6778	192	9	the	the	DET
economy-6778	192	10	effect	effect	NOUN
economy-6778	192	11	of	of	ADP
economy-6778	192	12	digital	digital	ADJ
economy-6778	192	13	platforms	platform	NOUN
economy-6778	192	14	on	on	ADP
economy-6778	192	15	the	the	DET
economy-6778	192	16	broader	broad	ADJ
economy-6778	192	17	fiscal	fiscal	ADJ
economy-6778	192	18	health	health	NOUN
economy-6778	192	19	of	of	ADP
economy-6778	192	20	governments	government	NOUN
economy-6778	192	21	,	,	PUNCT
economy-6778	192	22	particularly	particularly	ADV
economy-6778	192	23	in	in	ADP
economy-6778	192	24	funding	fund	VERB
economy-6778	192	25	capital	capital	NOUN
economy-6778	192	26	projects	project	NOUN
economy-6778	192	27	through	through	ADP
economy-6778	192	28	efficient	efficient	ADJ
economy-6778	192	29	revenue	revenue	NOUN
economy-6778	192	30	generation	generation	NOUN
economy-6778	192	31	.	.	PUNCT
economy-6778	193	1	this	this	DET
economy-6778	193	2	study	study	NOUN
economy-6778	193	3	seeks	seek	VERB
economy-6778	193	4	to	to	PART
economy-6778	193	5	bridge	bridge	VERB
economy-6778	193	6	this	this	DET
economy-6778	193	7	gap	gap	NOUN
economy-6778	193	8	by	by	ADP
economy-6778	193	9	analyzing	analyze	VERB
economy-6778	193	10	how	how	SCONJ
economy-6778	193	11	digital	digital	ADJ
economy-6778	193	12	tax	tax	NOUN
economy-6778	193	13	platforms	platform	NOUN
economy-6778	193	14	can	can	AUX
economy-6778	193	15	be	be	AUX
economy-6778	193	16	leveraged	leverage	VERB
economy-6778	193	17	not	not	PART
economy-6778	193	18	only	only	ADV
economy-6778	193	19	for	for	ADP
economy-6778	193	20	improved	improved	ADJ
economy-6778	193	21	tax	tax	NOUN
economy-6778	193	22	compliance	compliance	NOUN
economy-6778	193	23	but	but	CCONJ
economy-6778	193	24	also	also	ADV
economy-6778	193	25	for	for	ADP
economy-6778	193	26	financing	finance	VERB
economy-6778	193	27	critical	critical	ADJ
economy-6778	193	28	public	public	ADJ
economy-6778	193	29	sector	sector	NOUN
economy-6778	193	30	investments	investment	NOUN
economy-6778	193	31	and	and	CCONJ
economy-6778	193	32	capital	capital	NOUN
economy-6778	193	33	projects	project	NOUN
economy-6778	193	34	,	,	PUNCT
economy-6778	193	35	thus	thus	ADV
economy-6778	193	36	providing	provide	VERB
economy-6778	193	37	a	a	DET
economy-6778	193	38	comprehensive	comprehensive	ADJ
economy-6778	193	39	framework	framework	NOUN
economy-6778	193	40	for	for	ADP
economy-6778	193	41	using	use	VERB
economy-6778	193	42	digital	digital	ADJ
economy-6778	193	43	solutions	solution	NOUN
economy-6778	193	44	in	in	ADP
economy-6778	193	45	enhancing	enhance	VERB
economy-6778	193	46	government	government	NOUN
economy-6778	193	47	revenue	revenue	NOUN
economy-6778	193	48	and	and	CCONJ
economy-6778	193	49	infrastructure	infrastructure	NOUN
economy-6778	193	50	funding	funding	NOUN
economy-6778	193	51	.	.	PUNCT
economy-6778	194	1	based	base	VERB
economy-6778	194	2	on	on	ADP
economy-6778	194	3	the	the	DET
economy-6778	194	4	above	above	ADJ
economy-6778	194	5	facts	fact	NOUN
economy-6778	194	6	,	,	PUNCT
economy-6778	194	7	it	it	PRON
economy-6778	194	8	was	be	AUX
economy-6778	194	9	therefore	therefore	ADV
economy-6778	194	10	hypothesized	hypothesize	VERB
economy-6778	194	11	that	that	SCONJ
economy-6778	194	12	:	:	PUNCT
economy-6778	194	13	ho1	ho1	NOUN
economy-6778	194	14	:	:	PUNCT
economy-6778	194	15	digital	digital	ADJ
economy-6778	194	16	tax	tax	NOUN
economy-6778	194	17	platforms	platform	NOUN
economy-6778	194	18	adoption	adoption	NOUN
economy-6778	194	19	has	have	VERB
economy-6778	194	20	no	no	DET
economy-6778	194	21	significant	significant	ADJ
economy-6778	194	22	effect	effect	NOUN
economy-6778	194	23	on	on	ADP
economy-6778	194	24	revenue	revenue	NOUN
economy-6778	194	25	generation	generation	NOUN
economy-6778	194	26	and	and	CCONJ
economy-6778	194	27	capital	capital	NOUN
economy-6778	194	28	projects	project	NOUN
economy-6778	194	29	funding	funding	NOUN
economy-6778	194	30	in	in	ADP
economy-6778	194	31	nigeria	nigeria	PROPN
economy-6778	194	32	.	.	PUNCT
economy-6778	195	1	2.3	2.3	NUM
economy-6778	195	2	.	.	PUNCT
economy-6778	195	3	conceptual	conceptual	ADJ
economy-6778	195	4	framework	framework	NOUN
economy-6778	195	5	figure	figure	NOUN
economy-6778	195	6	2	2	NUM
economy-6778	195	7	illustrates	illustrate	VERB
economy-6778	195	8	the	the	DET
economy-6778	195	9	relationship	relationship	NOUN
economy-6778	195	10	between	between	ADP
economy-6778	195	11	digital	digital	ADJ
economy-6778	195	12	tax	tax	NOUN
economy-6778	195	13	platforms	platform	NOUN
economy-6778	195	14	(	(	PUNCT
economy-6778	195	15	independent	independent	ADJ
economy-6778	195	16	variable	variable	NOUN
economy-6778	195	17	)	)	PUNCT
economy-6778	195	18	and	and	CCONJ
economy-6778	195	19	revenue	revenue	NOUN
economy-6778	195	20	generation	generation	NOUN
economy-6778	195	21	and	and	CCONJ
economy-6778	195	22	capital	capital	NOUN
economy-6778	195	23	projects	project	NOUN
economy-6778	195	24	funding	funding	NOUN
economy-6778	195	25	(	(	PUNCT
economy-6778	195	26	dependent	dependent	ADJ
economy-6778	195	27	variable	variable	NOUN
economy-6778	195	28	)	)	PUNCT
economy-6778	195	29	while	while	SCONJ
economy-6778	195	30	grounding	ground	VERB
economy-6778	195	31	the	the	DET
economy-6778	195	32	study	study	NOUN
economy-6778	195	33	in	in	ADP
economy-6778	195	34	the	the	DET
economy-6778	195	35	technology	technology	NOUN
economy-6778	195	36	acceptance	acceptance	NOUN
economy-6778	195	37	model	model	NOUN
economy-6778	195	38	(	(	PUNCT
economy-6778	195	39	tam	tam	NOUN
economy-6778	195	40	)	)	PUNCT
economy-6778	195	41	and	and	CCONJ
economy-6778	195	42	public	public	ADJ
economy-6778	195	43	finance	finance	NOUN
economy-6778	195	44	theory	theory	NOUN
economy-6778	195	45	as	as	ADP
economy-6778	195	46	theoretical	theoretical	ADJ
economy-6778	195	47	foundations	foundation	NOUN
economy-6778	195	48	.	.	PUNCT
economy-6778	196	1	the	the	DET
economy-6778	196	2	independent	independent	ADJ
economy-6778	196	3	variable	variable	NOUN
economy-6778	196	4	,	,	PUNCT
economy-6778	196	5	digital	digital	ADJ
economy-6778	196	6	tax	tax	NOUN
economy-6778	196	7	platforms	platform	NOUN
economy-6778	196	8	,	,	PUNCT
economy-6778	196	9	is	be	AUX
economy-6778	196	10	measured	measure	VERB
economy-6778	196	11	through	through	ADP
economy-6778	196	12	three	three	NUM
economy-6778	196	13	key	key	ADJ
economy-6778	196	14	components	component	NOUN
economy-6778	196	15	:	:	PUNCT
economy-6778	196	16	electronic	electronic	ADJ
economy-6778	196	17	tax	tax	NOUN
economy-6778	196	18	filing	filing	NOUN
economy-6778	196	19	,	,	PUNCT
economy-6778	196	20	automated	automate	VERB
economy-6778	196	21	tax	tax	NOUN
economy-6778	196	22	payment	payment	NOUN
economy-6778	196	23	systems	system	NOUN
economy-6778	196	24	,	,	PUNCT
economy-6778	196	25	and	and	CCONJ
economy-6778	196	26	blockchain	blockchain	NOUN
economy-6778	196	27	-	-	PUNCT
economy-6778	196	28	based	base	VERB
economy-6778	196	29	tax	tax	NOUN
economy-6778	196	30	solutions	solution	NOUN
economy-6778	196	31	.	.	PUNCT
economy-6778	197	1	these	these	DET
economy-6778	197	2	elements	element	NOUN
economy-6778	197	3	represent	represent	VERB
economy-6778	197	4	advancements	advancement	NOUN
economy-6778	197	5	in	in	ADP
economy-6778	197	6	tax	tax	NOUN
economy-6778	197	7	administration	administration	NOUN
economy-6778	197	8	aimed	aim	VERB
economy-6778	197	9	at	at	ADP
economy-6778	197	10	improving	improve	VERB
economy-6778	197	11	efficiency	efficiency	NOUN
economy-6778	197	12	,	,	PUNCT
economy-6778	197	13	compliance	compliance	NOUN
economy-6778	197	14	,	,	PUNCT
economy-6778	197	15	and	and	CCONJ
economy-6778	197	16	transparency	transparency	NOUN
economy-6778	197	17	.	.	PUNCT
economy-6778	198	1	the	the	DET
economy-6778	198	2	arrows	arrow	NOUN
economy-6778	198	3	indicate	indicate	VERB
economy-6778	198	4	the	the	DET
economy-6778	198	5	influence	influence	NOUN
economy-6778	198	6	of	of	ADP
economy-6778	198	7	these	these	DET
economy-6778	198	8	digital	digital	ADJ
economy-6778	198	9	tax	tax	NOUN
economy-6778	198	10	solutions	solution	NOUN
economy-6778	198	11	on	on	ADP
economy-6778	198	12	revenue	revenue	NOUN
economy-6778	198	13	generation	generation	NOUN
economy-6778	198	14	and	and	CCONJ
economy-6778	198	15	capital	capital	NOUN
economy-6778	198	16	project	project	NOUN
economy-6778	198	17	funding	funding	NOUN
economy-6778	198	18	.	.	PUNCT
economy-6778	199	1	the	the	DET
economy-6778	199	2	dependent	dependent	ADJ
economy-6778	199	3	variable	variable	NOUN
economy-6778	199	4	,	,	PUNCT
economy-6778	199	5	revenue	revenue	NOUN
economy-6778	199	6	generation	generation	NOUN
economy-6778	199	7	and	and	CCONJ
economy-6778	199	8	capital	capital	NOUN
economy-6778	199	9	projects	project	NOUN
economy-6778	199	10	funding	funding	NOUN
economy-6778	199	11	,	,	PUNCT
economy-6778	199	12	reflects	reflect	VERB
economy-6778	199	13	the	the	DET
economy-6778	199	14	outcomes	outcome	NOUN
economy-6778	199	15	of	of	ADP
economy-6778	199	16	implementing	implement	VERB
economy-6778	199	17	digital	digital	ADJ
economy-6778	199	18	tax	tax	NOUN
economy-6778	199	19	systems	system	NOUN
economy-6778	199	20	,	,	PUNCT
economy-6778	199	21	emphasizing	emphasize	VERB
economy-6778	199	22	increased	increase	VERB
economy-6778	199	23	tax	tax	NOUN
economy-6778	199	24	revenue	revenue	NOUN
economy-6778	199	25	,	,	PUNCT
economy-6778	199	26	better	well	ADJ
economy-6778	199	27	financial	financial	ADJ
economy-6778	199	28	management	management	NOUN
economy-6778	199	29	,	,	PUNCT
economy-6778	199	30	and	and	CCONJ
economy-6778	199	31	improved	improve	VERB
economy-6778	199	32	public	public	ADJ
economy-6778	199	33	infrastructure	infrastructure	NOUN
economy-6778	199	34	funding	funding	NOUN
economy-6778	199	35	.	.	PUNCT
economy-6778	200	1	the	the	DET
economy-6778	200	2	technology	technology	NOUN
economy-6778	200	3	acceptance	acceptance	NOUN
economy-6778	200	4	model	model	NOUN
economy-6778	200	5	(	(	PUNCT
economy-6778	200	6	tam	tam	PROPN
economy-6778	200	7	)	)	PUNCT
economy-6778	200	8	explains	explain	VERB
economy-6778	200	9	the	the	DET
economy-6778	200	10	adoption	adoption	NOUN
economy-6778	200	11	of	of	ADP
economy-6778	200	12	digital	digital	ADJ
economy-6778	200	13	tax	tax	NOUN
economy-6778	200	14	systems	system	NOUN
economy-6778	200	15	by	by	ADP
economy-6778	200	16	taxpayers	taxpayer	NOUN
economy-6778	200	17	and	and	CCONJ
economy-6778	200	18	institutions	institution	NOUN
economy-6778	200	19	.	.	PUNCT
economy-6778	201	1	at	at	ADP
economy-6778	201	2	the	the	DET
economy-6778	201	3	same	same	ADJ
economy-6778	201	4	time	time	NOUN
economy-6778	201	5	,	,	PUNCT
economy-6778	201	6	public	public	ADJ
economy-6778	201	7	finance	finance	NOUN
economy-6778	201	8	theory	theory	NOUN
economy-6778	201	9	provides	provide	VERB
economy-6778	201	10	an	an	DET
economy-6778	201	11	economic	economic	ADJ
economy-6778	201	12	perspective	perspective	NOUN
economy-6778	201	13	on	on	ADP
economy-6778	201	14	how	how	SCONJ
economy-6778	201	15	tax	tax	NOUN
economy-6778	201	16	policies	policy	NOUN
economy-6778	201	17	and	and	CCONJ
economy-6778	201	18	digitalisation	digitalisation	NOUN
economy-6778	201	19	contribute	contribute	VERB
economy-6778	201	20	to	to	ADP
economy-6778	201	21	government	government	NOUN
economy-6778	201	22	revenue	revenue	NOUN
economy-6778	201	23	and	and	CCONJ
economy-6778	201	24	expenditure	expenditure	NOUN
economy-6778	201	25	efficiency	efficiency	NOUN
economy-6778	201	26	.	.	PUNCT
economy-6778	202	1	figure	figure	NOUN
economy-6778	202	2	2	2	NUM
economy-6778	202	3	.	.	PUNCT
economy-6778	202	4	conceptual	conceptual	ADJ
economy-6778	202	5	framework	framework	NOUN
economy-6778	202	6	.	.	PUNCT
economy-6778	203	1	3	3	X
economy-6778	203	2	.	.	X
economy-6778	203	3	data	datum	NOUN
economy-6778	203	4	and	and	CCONJ
economy-6778	203	5	methods	method	NOUN
economy-6778	203	6	this	this	DET
economy-6778	203	7	study	study	NOUN
economy-6778	203	8	adopted	adopt	VERB
economy-6778	203	9	a	a	DET
economy-6778	203	10	survey	survey	NOUN
economy-6778	203	11	research	research	NOUN
economy-6778	203	12	design	design	NOUN
economy-6778	203	13	,	,	PUNCT
economy-6778	203	14	utilizing	utilize	VERB
economy-6778	203	15	primary	primary	ADJ
economy-6778	203	16	data	datum	NOUN
economy-6778	203	17	collected	collect	VERB
economy-6778	203	18	through	through	ADP
economy-6778	203	19	the	the	DET
economy-6778	203	20	distribution	distribution	NOUN
economy-6778	203	21	of	of	ADP
economy-6778	203	22	a	a	DET
economy-6778	203	23	structured	structured	ADJ
economy-6778	203	24	questionnaire	questionnaire	NOUN
economy-6778	203	25	,	,	PUNCT
economy-6778	203	26	which	which	PRON
economy-6778	203	27	was	be	AUX
economy-6778	203	28	developed	develop	VERB
economy-6778	203	29	in	in	ADP
economy-6778	203	30	line	line	NOUN
economy-6778	203	31	with	with	ADP
economy-6778	203	32	the	the	DET
economy-6778	203	33	study	study	NOUN
economy-6778	203	34	’s	’s	PART
economy-6778	203	35	objectives	objective	NOUN
economy-6778	203	36	.	.	PUNCT
economy-6778	204	1	the	the	DET
economy-6778	204	2	survey	survey	NOUN
economy-6778	204	3	research	research	NOUN
economy-6778	204	4	design	design	NOUN
economy-6778	204	5	was	be	AUX
economy-6778	204	6	chosen	choose	VERB
economy-6778	204	7	for	for	ADP
economy-6778	204	8	its	its	PRON
economy-6778	204	9	effectiveness	effectiveness	NOUN
economy-6778	204	10	in	in	ADP
economy-6778	204	11	collecting	collect	VERB
economy-6778	204	12	data	datum	NOUN
economy-6778	204	13	from	from	ADP
economy-6778	204	14	a	a	DET
economy-6778	204	15	large	large	ADJ
economy-6778	204	16	and	and	CCONJ
economy-6778	204	17	diverse	diverse	ADJ
economy-6778	204	18	population	population	NOUN
economy-6778	204	19	,	,	PUNCT
economy-6778	204	20	ensuring	ensure	VERB
economy-6778	204	21	a	a	DET
economy-6778	204	22	broad	broad	ADJ
economy-6778	204	23	representation	representation	NOUN
economy-6778	204	24	of	of	ADP
economy-6778	204	25	key	key	ADJ
economy-6778	204	26	stakeholders	stakeholder	NOUN
economy-6778	204	27	involved	involve	VERB
economy-6778	204	28	in	in	ADP
economy-6778	204	29	the	the	DET
economy-6778	204	30	digital	digital	ADJ
economy-6778	204	31	tax	tax	NOUN
economy-6778	204	32	platform	platform	NOUN
economy-6778	204	33	ecosystem	ecosystem	NOUN
economy-6778	204	34	.	.	PUNCT
economy-6778	205	1	the	the	DET
economy-6778	205	2	target	target	NOUN
economy-6778	205	3	population	population	NOUN
economy-6778	205	4	consisted	consist	VERB
economy-6778	205	5	of	of	ADP
economy-6778	205	6	4,352	4,352	NUM
economy-6778	205	7	individuals	individual	NOUN
economy-6778	205	8	,	,	PUNCT
economy-6778	205	9	including	include	VERB
economy-6778	205	10	3,145	3,145	NUM
economy-6778	205	11	tax	tax	NOUN
economy-6778	205	12	officials	official	NOUN
economy-6778	205	13	from	from	ADP
economy-6778	205	14	the	the	DET
economy-6778	205	15	federal	federal	ADJ
economy-6778	205	16	inland	inland	PROPN
economy-6778	205	17	revenue	revenue	NOUN
economy-6778	205	18	service	service	NOUN
economy-6778	205	19	(	(	PUNCT
economy-6778	205	20	firs	fir	NOUN
economy-6778	205	21	)	)	PUNCT
economy-6778	205	22	,	,	PUNCT
economy-6778	205	23	as	as	ADP
economy-6778	205	24	of	of	ADP
economy-6778	205	25	december	december	PROPN
economy-6778	205	26	31	31	NUM
economy-6778	205	27	,	,	PUNCT
economy-6778	205	28	2023	2023	NUM
economy-6778	205	29	,	,	PUNCT
economy-6778	205	30	based	base	VERB
economy-6778	205	31	on	on	ADP
economy-6778	205	32	firs	fir	NOUN
economy-6778	205	33	data	datum	NOUN
economy-6778	205	34	.	.	PUNCT
economy-6778	206	1	additionally	additionally	ADV
economy-6778	206	2	,	,	PUNCT
economy-6778	206	3	638	638	NUM
economy-6778	206	4	federal	federal	ADJ
economy-6778	206	5	government	government	NOUN
economy-6778	206	6	officials	official	NOUN
economy-6778	206	7	responsible	responsible	ADJ
economy-6778	206	8	for	for	ADP
economy-6778	206	9	budgeting	budgeting	NOUN
economy-6778	206	10	,	,	PUNCT
economy-6778	206	11	financial	financial	ADJ
economy-6778	206	12	planning	planning	NOUN
economy-6778	206	13	,	,	PUNCT
economy-6778	206	14	and	and	CCONJ
economy-6778	206	15	infrastructure	infrastructure	NOUN
economy-6778	206	16	development	development	NOUN
economy-6778	206	17	,	,	PUNCT
economy-6778	206	18	as	as	ADV
economy-6778	206	19	well	well	ADV
economy-6778	206	20	as	as	ADP
economy-6778	206	21	569	569	NUM
economy-6778	206	22	technology	technology	NOUN
economy-6778	206	23	and	and	CCONJ
economy-6778	206	24	it	it	PRON
economy-6778	206	25	experts	expert	NOUN
economy-6778	206	26	involved	involve	VERB
economy-6778	206	27	in	in	ADP
economy-6778	206	28	the	the	DET
economy-6778	206	29	development	development	NOUN
economy-6778	206	30	,	,	PUNCT
economy-6778	206	31	implementation	implementation	NOUN
economy-6778	206	32	,	,	PUNCT
economy-6778	206	33	and	and	CCONJ
economy-6778	206	34	maintenance	maintenance	NOUN
economy-6778	206	35	of	of	ADP
economy-6778	206	36	digital	digital	ADJ
economy-6778	206	37	tax	tax	NOUN
economy-6778	206	38	platforms	platform	NOUN
economy-6778	206	39	,	,	PUNCT
economy-6778	206	40	were	be	AUX
economy-6778	206	41	included	include	VERB
economy-6778	206	42	.	.	PUNCT
economy-6778	207	1	the	the	DET
economy-6778	207	2	technical	technical	ADJ
economy-6778	207	3	expertise	expertise	NOUN
economy-6778	207	4	of	of	ADP
economy-6778	207	5	these	these	PRON
economy-6778	207	6	it	it	PRON
economy-6778	207	7	professionals	professional	NOUN
economy-6778	207	8	is	be	AUX
economy-6778	207	9	crucial	crucial	ADJ
economy-6778	207	10	for	for	ADP
economy-6778	207	11	understanding	understand	VERB
economy-6778	207	12	the	the	DET
economy-6778	207	13	infrastructure	infrastructure	NOUN
economy-6778	207	14	,	,	PUNCT
economy-6778	207	15	capabilities	capability	NOUN
economy-6778	207	16	,	,	PUNCT
economy-6778	207	17	and	and	CCONJ
economy-6778	207	18	limitations	limitation	NOUN
economy-6778	207	19	of	of	ADP
economy-6778	207	20	existing	exist	VERB
economy-6778	207	21	tax	tax	NOUN
economy-6778	207	22	technologies	technology	NOUN
economy-6778	207	23	and	and	CCONJ
economy-6778	207	24	for	for	ADP
economy-6778	207	25	identifying	identify	VERB
economy-6778	207	26	opportunities	opportunity	NOUN
economy-6778	207	27	to	to	PART
economy-6778	207	28	enhance	enhance	VERB
economy-6778	207	29	tax	tax	NOUN
economy-6778	207	30	collection	collection	NOUN
economy-6778	207	31	and	and	CCONJ
economy-6778	207	32	revenue	revenue	NOUN
economy-6778	207	33	generation	generation	NOUN
economy-6778	207	34	through	through	ADP
economy-6778	207	35	technological	technological	ADJ
economy-6778	207	36	innovations	innovation	NOUN
economy-6778	207	37	.	.	PUNCT
economy-6778	208	1	by	by	ADP
economy-6778	208	2	focusing	focus	VERB
economy-6778	208	3	on	on	ADP
economy-6778	208	4	tax	tax	NOUN
economy-6778	208	5	officials	official	NOUN
economy-6778	208	6	,	,	PUNCT
economy-6778	208	7	government	government	NOUN
economy-6778	208	8	policymakers	policymaker	NOUN
economy-6778	208	9	,	,	PUNCT
economy-6778	208	10	and	and	CCONJ
economy-6778	208	11	technology	technology	NOUN
economy-6778	208	12	experts	expert	NOUN
economy-6778	208	13	,	,	PUNCT
economy-6778	208	14	the	the	DET
economy-6778	208	15	study	study	NOUN
economy-6778	208	16	aims	aim	VERB
economy-6778	208	17	to	to	PART
economy-6778	208	18	gather	gather	VERB
economy-6778	208	19	comprehensive	comprehensive	ADJ
economy-6778	208	20	insights	insight	NOUN
economy-6778	208	21	from	from	ADP
economy-6778	208	22	different	different	ADJ
economy-6778	208	23	perspectives	perspective	NOUN
economy-6778	208	24	,	,	PUNCT
economy-6778	208	25	allowing	allow	VERB
economy-6778	208	26	for	for	ADP
economy-6778	208	27	a	a	DET
economy-6778	208	28	well	well	ADV
economy-6778	208	29	-	-	PUNCT
economy-6778	208	30	rounded	rounded	ADJ
economy-6778	208	31	analysis	analysis	NOUN
economy-6778	208	32	of	of	ADP
economy-6778	208	33	how	how	SCONJ
economy-6778	208	34	digital	digital	ADJ
economy-6778	208	35	tax	tax	NOUN
economy-6778	208	36	platforms	platform	NOUN
economy-6778	208	37	impact	impact	VERB
economy-6778	208	38	revenue	revenue	NOUN
economy-6778	208	39	generation	generation	NOUN
economy-6778	208	40	and	and	CCONJ
economy-6778	208	41	capital	capital	NOUN
economy-6778	208	42	project	project	NOUN
economy-6778	208	43	funding	funding	NOUN
economy-6778	208	44	.	.	PUNCT
economy-6778	209	1	the	the	DET
economy-6778	209	2	inclusion	inclusion	NOUN
economy-6778	209	3	of	of	ADP
economy-6778	209	4	it	it	PRON
economy-6778	209	5	professionals	professional	NOUN
economy-6778	209	6	is	be	AUX
economy-6778	209	7	particularly	particularly	ADV
economy-6778	209	8	significant	significant	ADJ
economy-6778	209	9	as	as	SCONJ
economy-6778	209	10	their	their	PRON
economy-6778	209	11	expertise	expertise	NOUN
economy-6778	209	12	is	be	AUX
economy-6778	209	13	vital	vital	ADJ
economy-6778	209	14	for	for	ADP
economy-6778	209	15	assessing	assess	VERB
economy-6778	209	16	the	the	DET
economy-6778	209	17	technological	technological	ADJ
economy-6778	209	18	aspects	aspect	NOUN
economy-6778	209	19	of	of	ADP
economy-6778	209	20	tax	tax	NOUN
economy-6778	209	21	systems	system	NOUN
economy-6778	209	22	and	and	CCONJ
economy-6778	209	23	identifying	identify	VERB
economy-6778	209	24	potential	potential	ADJ
economy-6778	209	25	areas	area	NOUN
economy-6778	209	26	for	for	ADP
economy-6778	209	27	improvement	improvement	NOUN
economy-6778	209	28	and	and	CCONJ
economy-6778	209	29	innovation	innovation	NOUN
economy-6778	209	30	.	.	PUNCT
economy-6778	210	1	the	the	DET
economy-6778	210	2	study	study	NOUN
economy-6778	210	3	used	use	VERB
economy-6778	210	4	a	a	DET
economy-6778	210	5	multistage	multistage	NOUN
economy-6778	210	6	sampling	sample	VERB
economy-6778	210	7	approach	approach	NOUN
economy-6778	210	8	that	that	SCONJ
economy-6778	210	9	combined	combine	VERB
economy-6778	210	10	purposive	purposive	NOUN
economy-6778	210	11	and	and	CCONJ
economy-6778	210	12	simple	simple	ADJ
economy-6778	210	13	random	random	ADJ
economy-6778	210	14	sampling	sampling	NOUN
economy-6778	210	15	techniques	technique	NOUN
economy-6778	210	16	.	.	PUNCT
economy-6778	211	1	purposive	purposive	ADJ
economy-6778	211	2	sampling	sampling	NOUN
economy-6778	211	3	was	be	AUX
economy-6778	211	4	employed	employ	VERB
economy-6778	211	5	to	to	PART
economy-6778	211	6	target	target	VERB
economy-6778	211	7	individuals	individual	NOUN
economy-6778	211	8	or	or	CCONJ
economy-6778	211	9	units	unit	NOUN
economy-6778	211	10	directly	directly	ADV
economy-6778	211	11	or	or	CCONJ
economy-6778	211	12	indirectly	indirectly	ADV
economy-6778	211	13	involved	involve	VERB
economy-6778	211	14	in	in	ADP
economy-6778	211	15	digital	digital	ADJ
economy-6778	211	16	platforms	platform	NOUN
economy-6778	211	17	and	and	CCONJ
economy-6778	211	18	tax	tax	NOUN
economy-6778	211	19	revenue	revenue	NOUN
economy-6778	211	20	administration	administration	NOUN
economy-6778	211	21	.	.	PUNCT
economy-6778	212	1	following	follow	VERB
economy-6778	212	2	this	this	PRON
economy-6778	212	3	,	,	PUNCT
economy-6778	212	4	simple	simple	ADJ
economy-6778	212	5	random	random	ADJ
economy-6778	212	6	sampling	sampling	NOUN
economy-6778	212	7	was	be	AUX
economy-6778	212	8	applied	apply	VERB
economy-6778	212	9	to	to	PART
economy-6778	212	10	assign	assign	VERB
economy-6778	212	11	a	a	DET
economy-6778	212	12	cluster	cluster	NOUN
economy-6778	212	13	sample	sample	NOUN
economy-6778	212	14	.	.	PUNCT
economy-6778	213	1	this	this	DET
economy-6778	213	2	approach	approach	NOUN
economy-6778	213	3	helped	help	VERB
economy-6778	213	4	reduce	reduce	VERB
economy-6778	213	5	bias	bias	NOUN
economy-6778	213	6	and	and	CCONJ
economy-6778	213	7	enhanced	enhance	VERB
economy-6778	213	8	the	the	DET
economy-6778	213	9	generalizability	generalizability	NOUN
economy-6778	213	10	of	of	ADP
economy-6778	213	11	the	the	DET
economy-6778	213	12	findings	finding	NOUN
economy-6778	213	13	.	.	PUNCT
economy-6778	214	1	to	to	PART
economy-6778	214	2	determine	determine	VERB
economy-6778	214	3	the	the	DET
economy-6778	214	4	appropriate	appropriate	ADJ
economy-6778	214	5	sample	sample	NOUN
economy-6778	214	6	size	size	NOUN
economy-6778	214	7	for	for	ADP
economy-6778	214	8	the	the	DET
economy-6778	214	9	population	population	NOUN
economy-6778	214	10	,	,	PUNCT
economy-6778	214	11	with	with	ADP
economy-6778	214	12	a	a	DET
economy-6778	214	13	95	95	NUM
economy-6778	214	14	%	%	NOUN
economy-6778	214	15	confidence	confidence	NOUN
economy-6778	214	16	level	level	NOUN
economy-6778	214	17	and	and	CCONJ
economy-6778	214	18	a	a	DET
economy-6778	214	19	margin	margin	NOUN
economy-6778	214	20	of	of	ADP
economy-6778	214	21	error	error	NOUN
economy-6778	214	22	of	of	ADP
economy-6778	214	23	0.05	0.05	NUM
economy-6778	214	24	,	,	PUNCT
economy-6778	214	25	the	the	DET
economy-6778	214	26	researcher	researcher	NOUN
economy-6778	214	27	applied	apply	VERB
economy-6778	214	28	the	the	DET
economy-6778	214	29	fisher	fisher	PROPN
economy-6778	214	30	,	,	PUNCT
economy-6778	214	31	laing	laing	PROPN
economy-6778	214	32	,	,	PUNCT
economy-6778	214	33	and	and	CCONJ
economy-6778	214	34	stoeckel	stoeckel	PROPN
economy-6778	214	35	(	(	PUNCT
economy-6778	214	36	1983	1983	NUM
economy-6778	214	37	)	)	PUNCT
economy-6778	214	38	formula	formula	NOUN
economy-6778	214	39	.	.	PUNCT
economy-6778	215	1	the	the	DET
economy-6778	215	2	formula	formula	NOUN
economy-6778	215	3	used	use	VERB
economy-6778	215	4	is	be	AUX
economy-6778	215	5	.	.	PUNCT
economy-6778	216	1	n	n	NOUN
economy-6778	216	2	=	=	PUNCT
economy-6778	217	1	[	[	X
economy-6778	217	2	z²	z²	NOUN
economy-6778	217	3	*	*	PUNCT
economy-6778	217	4	p	p	X
economy-6778	217	5	(	(	PUNCT
economy-6778	217	6	1	1	NUM
economy-6778	217	7	-	-	PUNCT
economy-6778	217	8	p	p	NOUN
economy-6778	217	9	)	)	PUNCT
economy-6778	217	10	/	/	SYM
economy-6778	217	11	e²	e²	NOUN
economy-6778	217	12	]	]	PUNCT
economy-6778	217	13	.	.	PUNCT
economy-6778	218	1	n	n	NOUN
economy-6778	218	2	=	=	PUNCT
economy-6778	219	1	[	[	X
economy-6778	219	2	1.962	1.962	NUM
economy-6778	219	3	.	.	PUNCT
economy-6778	219	4	0.5(1	0.5(1	NOUN
economy-6778	219	5	-	-	PUNCT
economy-6778	219	6	0.5)/0.052	0.5)/0.052	PRON
economy-6778	219	7	]	]	X
economy-6778	219	8	.	.	PUNCT
economy-6778	220	1	n	n	NOUN
economy-6778	220	2	=	=	SYM
economy-6778	220	3	384.16	384.16	NUM
economy-6778	220	4	.	.	PUNCT
economy-6778	221	1	economy	economy	NOUN
economy-6778	221	2	,	,	PUNCT
economy-6778	221	3	2025	2025	NUM
economy-6778	221	4	,	,	PUNCT
economy-6778	221	5	12(2	12(2	NUM
economy-6778	221	6	):	):	PUNCT
economy-6778	221	7	26	26	NUM
economy-6778	221	8	-	-	SYM
economy-6778	221	9	39	39	NUM
economy-6778	221	10	32	32	NUM
economy-6778	221	11	©	©	PROPN
economy-6778	221	12	2025	2025	NUM
economy-6778	221	13	by	by	ADP
economy-6778	221	14	the	the	DET
economy-6778	221	15	authors	author	NOUN
economy-6778	221	16	;	;	PUNCT
economy-6778	221	17	licensee	licensee	PROPN
economy-6778	221	18	asian	asian	ADJ
economy-6778	221	19	online	online	PROPN
economy-6778	221	20	journal	journal	PROPN
economy-6778	221	21	publishing	publishing	NOUN
economy-6778	221	22	group	group	NOUN
economy-6778	221	23	where	where	SCONJ
economy-6778	221	24	:	:	PUNCT
economy-6778	221	25	n	n	SYM
economy-6778	221	26	=	=	PUNCT
economy-6778	221	27	the	the	DET
economy-6778	221	28	required	require	VERB
economy-6778	221	29	sample	sample	NOUN
economy-6778	221	30	size	size	NOUN
economy-6778	221	31	,	,	PUNCT
economy-6778	221	32	z	z	PROPN
economy-6778	221	33	=	=	PUNCT
economy-6778	221	34	the	the	DET
economy-6778	221	35	z	z	NOUN
economy-6778	221	36	-	-	PUNCT
economy-6778	221	37	score	score	NOUN
economy-6778	221	38	corresponding	corresponding	NOUN
economy-6778	221	39	to	to	ADP
economy-6778	221	40	the	the	DET
economy-6778	221	41	desired	desire	VERB
economy-6778	221	42	confidence	confidence	NOUN
economy-6778	221	43	level	level	NOUN
economy-6778	221	44	(	(	PUNCT
economy-6778	221	45	for	for	ADP
economy-6778	221	46	a	a	DET
economy-6778	221	47	95	95	NUM
economy-6778	221	48	%	%	NOUN
economy-6778	221	49	confidence	confidence	NOUN
economy-6778	221	50	level	level	NOUN
economy-6778	221	51	,	,	PUNCT
economy-6778	221	52	z	z	PROPN
economy-6778	221	53	≈	≈	PROPN
economy-6778	221	54	1.96	1.96	NUM
economy-6778	221	55	)	)	PUNCT
economy-6778	221	56	,	,	PUNCT
economy-6778	221	57	p	p	NOUN
economy-6778	221	58	=	=	PUNCT
economy-6778	221	59	the	the	DET
economy-6778	221	60	estimated	estimate	VERB
economy-6778	221	61	proportion	proportion	NOUN
economy-6778	221	62	of	of	ADP
economy-6778	221	63	the	the	DET
economy-6778	221	64	population	population	NOUN
economy-6778	221	65	(	(	PUNCT
economy-6778	221	66	0.5	0.5	NUM
economy-6778	221	67	,	,	PUNCT
economy-6778	221	68	chosen	choose	VERB
economy-6778	221	69	for	for	ADP
economy-6778	221	70	maximum	maximum	ADJ
economy-6778	221	71	sample	sample	NOUN
economy-6778	221	72	size	size	NOUN
economy-6778	221	73	)	)	PUNCT
economy-6778	221	74	e	e	X
economy-6778	222	1	=	=	NOUN
economy-6778	222	2	the	the	DET
economy-6778	222	3	margin	margin	NOUN
economy-6778	222	4	of	of	ADP
economy-6778	222	5	error	error	NOUN
economy-6778	222	6	.	.	PUNCT
economy-6778	222	7	table	table	NOUN
economy-6778	222	8	1	1	NUM
economy-6778	222	9	presents	present	VERB
economy-6778	222	10	the	the	DET
economy-6778	222	11	population	population	NOUN
economy-6778	222	12	of	of	ADP
economy-6778	222	13	the	the	DET
economy-6778	222	14	study	study	NOUN
economy-6778	222	15	along	along	ADP
economy-6778	222	16	with	with	ADP
economy-6778	222	17	the	the	DET
economy-6778	222	18	sample	sample	NOUN
economy-6778	222	19	proportion	proportion	NOUN
economy-6778	222	20	drawn	draw	VERB
economy-6778	222	21	from	from	ADP
economy-6778	222	22	it	it	PRON
economy-6778	222	23	.	.	PUNCT
economy-6778	223	1	it	it	PRON
economy-6778	223	2	outlines	outline	VERB
economy-6778	223	3	the	the	DET
economy-6778	223	4	total	total	ADJ
economy-6778	223	5	number	number	NOUN
economy-6778	223	6	of	of	ADP
economy-6778	223	7	individuals	individual	NOUN
economy-6778	223	8	or	or	CCONJ
economy-6778	223	9	entities	entity	NOUN
economy-6778	223	10	considered	consider	VERB
economy-6778	223	11	in	in	ADP
economy-6778	223	12	the	the	DET
economy-6778	223	13	research	research	NOUN
economy-6778	223	14	and	and	CCONJ
economy-6778	223	15	specifies	specifie	NOUN
economy-6778	223	16	how	how	SCONJ
economy-6778	223	17	the	the	DET
economy-6778	223	18	sample	sample	NOUN
economy-6778	223	19	was	be	AUX
economy-6778	223	20	distributed	distribute	VERB
economy-6778	223	21	or	or	CCONJ
economy-6778	223	22	selected	select	VERB
economy-6778	223	23	across	across	ADP
economy-6778	223	24	different	different	ADJ
economy-6778	223	25	groups	group	NOUN
economy-6778	223	26	or	or	CCONJ
economy-6778	223	27	categories	category	NOUN
economy-6778	223	28	,	,	PUNCT
economy-6778	223	29	ensuring	ensure	VERB
economy-6778	223	30	representativeness	representativeness	NOUN
economy-6778	223	31	and	and	CCONJ
economy-6778	223	32	reliability	reliability	NOUN
economy-6778	223	33	in	in	ADP
economy-6778	223	34	the	the	DET
economy-6778	223	35	findings	finding	NOUN
economy-6778	223	36	.	.	PUNCT
economy-6778	224	1	table	table	NOUN
economy-6778	224	2	1	1	NUM
economy-6778	224	3	.	.	PUNCT
economy-6778	225	1	population	population	NOUN
economy-6778	225	2	and	and	CCONJ
economy-6778	225	3	sample	sample	NOUN
economy-6778	225	4	proportion	proportion	NOUN
economy-6778	225	5	.	.	PUNCT
economy-6778	226	1	strata	strata	ADJ
economy-6778	226	2	targeted	target	VERB
economy-6778	226	3	population	population	NOUN
economy-6778	226	4	sample	sample	NOUN
economy-6778	226	5	proportion	proportion	NOUN
economy-6778	226	6	tax	tax	NOUN
economy-6778	226	7	officials	official	NOUN
economy-6778	226	8	3,145	3,145	NUM
economy-6778	226	9	277	277	NUM
economy-6778	226	10	federal	federal	ADJ
economy-6778	226	11	government	government	NOUN
economy-6778	226	12	officials	official	NOUN
economy-6778	226	13	638	638	NUM
economy-6778	226	14	56	56	NUM
economy-6778	226	15	technology	technology	NOUN
economy-6778	226	16	and	and	CCONJ
economy-6778	226	17	it	it	PRON
economy-6778	226	18	experts	expert	VERB
economy-6778	226	19	569	569	NUM
economy-6778	226	20	51	51	NUM
economy-6778	226	21	total	total	NOUN
economy-6778	226	22	4,352	4,352	NUM
economy-6778	226	23	384	384	NUM
economy-6778	226	24	the	the	DET
economy-6778	226	25	study	study	NOUN
economy-6778	226	26	employed	employ	VERB
economy-6778	226	27	both	both	CCONJ
economy-6778	226	28	descriptive	descriptive	ADJ
economy-6778	226	29	and	and	CCONJ
economy-6778	226	30	inferential	inferential	ADJ
economy-6778	226	31	analysis	analysis	NOUN
economy-6778	226	32	techniques	technique	NOUN
economy-6778	226	33	for	for	ADP
economy-6778	226	34	data	datum	NOUN
economy-6778	226	35	evaluation	evaluation	NOUN
economy-6778	226	36	.	.	PUNCT
economy-6778	227	1	descriptive	descriptive	ADJ
economy-6778	227	2	statistics	statistic	NOUN
economy-6778	227	3	,	,	PUNCT
economy-6778	227	4	including	include	VERB
economy-6778	227	5	measures	measure	NOUN
economy-6778	227	6	of	of	ADP
economy-6778	227	7	central	central	ADJ
economy-6778	227	8	tendency	tendency	NOUN
economy-6778	227	9	(	(	PUNCT
economy-6778	227	10	mean	mean	VERB
economy-6778	227	11	)	)	PUNCT
economy-6778	227	12	and	and	CCONJ
economy-6778	227	13	dispersion	dispersion	NOUN
economy-6778	227	14	(	(	PUNCT
economy-6778	227	15	standard	standard	ADJ
economy-6778	227	16	deviation	deviation	NOUN
economy-6778	227	17	)	)	PUNCT
economy-6778	227	18	,	,	PUNCT
economy-6778	227	19	were	be	AUX
economy-6778	227	20	used	use	VERB
economy-6778	227	21	to	to	PART
economy-6778	227	22	summarize	summarize	VERB
economy-6778	227	23	the	the	DET
economy-6778	227	24	data	datum	NOUN
economy-6778	227	25	.	.	PUNCT
economy-6778	228	1	additionally	additionally	ADV
economy-6778	228	2	,	,	PUNCT
economy-6778	228	3	ordinary	ordinary	ADJ
economy-6778	228	4	least	least	ADJ
economy-6778	228	5	square	square	ADJ
economy-6778	228	6	(	(	PUNCT
economy-6778	228	7	ols	ol	NOUN
economy-6778	228	8	)	)	PUNCT
economy-6778	228	9	regression	regression	NOUN
economy-6778	228	10	analysis	analysis	NOUN
economy-6778	228	11	was	be	AUX
economy-6778	228	12	performed	perform	VERB
economy-6778	228	13	to	to	PART
economy-6778	228	14	assess	assess	VERB
economy-6778	228	15	the	the	DET
economy-6778	228	16	statistical	statistical	ADJ
economy-6778	228	17	significance	significance	NOUN
economy-6778	228	18	of	of	ADP
economy-6778	228	19	the	the	DET
economy-6778	228	20	relationships	relationship	NOUN
economy-6778	228	21	between	between	ADP
economy-6778	228	22	the	the	DET
economy-6778	228	23	independent	independent	ADJ
economy-6778	228	24	variables	variable	NOUN
economy-6778	228	25	and	and	CCONJ
economy-6778	228	26	the	the	DET
economy-6778	228	27	dependent	dependent	ADJ
economy-6778	228	28	variables	variable	NOUN
economy-6778	228	29	.	.	PUNCT
economy-6778	229	1	3.1	3.1	NUM
economy-6778	229	2	.	.	PUNCT
economy-6778	229	3	reliability	reliability	NOUN
economy-6778	229	4	and	and	CCONJ
economy-6778	229	5	validity	validity	NOUN
economy-6778	229	6	of	of	ADP
economy-6778	229	7	research	research	NOUN
economy-6778	229	8	instrument	instrument	NOUN
economy-6778	229	9	in	in	ADP
economy-6778	229	10	table	table	NOUN
economy-6778	229	11	2	2	NUM
economy-6778	229	12	,	,	PUNCT
economy-6778	229	13	reliability	reliability	NOUN
economy-6778	229	14	was	be	AUX
economy-6778	229	15	assessed	assess	VERB
economy-6778	229	16	using	use	VERB
economy-6778	229	17	cronbach	cronbach	NOUN
economy-6778	229	18	's	's	PART
economy-6778	229	19	alpha	alpha	NOUN
economy-6778	229	20	.	.	PUNCT
economy-6778	230	1	revenue	revenue	NOUN
economy-6778	230	2	,	,	PUNCT
economy-6778	230	3	capital	capital	NOUN
economy-6778	230	4	,	,	PUNCT
economy-6778	230	5	e	e	NOUN
economy-6778	230	6	-	-	ADJ
economy-6778	230	7	filling	filling	ADJ
economy-6778	230	8	,	,	PUNCT
economy-6778	230	9	autopayment	autopayment	NOUN
economy-6778	230	10	and	and	CCONJ
economy-6778	230	11	blockchain	blockchain	PROPN
economy-6778	230	12	were	be	AUX
economy-6778	230	13	shown	show	VERB
economy-6778	230	14	by	by	ADP
economy-6778	230	15	the	the	DET
economy-6778	230	16	cronbach	cronbach	NOUN
economy-6778	230	17	's	's	PART
economy-6778	230	18	alpha	alpha	NOUN
economy-6778	230	19	test	test	NOUN
economy-6778	230	20	scores	score	NOUN
economy-6778	230	21	of	of	ADP
economy-6778	230	22	0.7986	0.7986	NUM
economy-6778	230	23	,	,	PUNCT
economy-6778	230	24	0.8008	0.8008	NUM
economy-6778	230	25	,	,	PUNCT
economy-6778	230	26	0.7893	0.7893	NUM
economy-6778	230	27	,	,	PUNCT
economy-6778	230	28	0.7922	0.7922	NUM
economy-6778	230	29	,	,	PUNCT
economy-6778	230	30	and	and	CCONJ
economy-6778	230	31	0.7971	0.7971	NUM
economy-6778	230	32	,	,	PUNCT
economy-6778	230	33	suggesting	suggest	VERB
economy-6778	230	34	that	that	SCONJ
economy-6778	230	35	the	the	DET
economy-6778	230	36	survey	survey	NOUN
economy-6778	230	37	is	be	AUX
economy-6778	230	38	suitable	suitable	ADJ
economy-6778	230	39	for	for	ADP
economy-6778	230	40	high	high	ADJ
economy-6778	230	41	-	-	PUNCT
economy-6778	230	42	stakes	stake	NOUN
economy-6778	230	43	evaluations	evaluation	NOUN
economy-6778	230	44	.	.	PUNCT
economy-6778	231	1	overall	overall	ADV
economy-6778	231	2	,	,	PUNCT
economy-6778	231	3	the	the	DET
economy-6778	231	4	test	test	NOUN
economy-6778	231	5	's	's	PART
economy-6778	231	6	dependability	dependability	NOUN
economy-6778	231	7	was	be	AUX
economy-6778	231	8	83	83	NUM
economy-6778	231	9	%	%	NOUN
economy-6778	231	10	.	.	PUNCT
economy-6778	232	1	this	this	PRON
economy-6778	232	2	indicates	indicate	VERB
economy-6778	232	3	good	good	ADJ
economy-6778	232	4	internal	internal	ADJ
economy-6778	232	5	consistency	consistency	NOUN
economy-6778	232	6	among	among	ADP
economy-6778	232	7	the	the	DET
economy-6778	232	8	items	item	NOUN
economy-6778	232	9	.	.	PUNCT
economy-6778	233	1	table	table	NOUN
economy-6778	233	2	2	2	NUM
economy-6778	233	3	.	.	PUNCT
economy-6778	234	1	cronbach	cronbach	PROPN
economy-6778	234	2	's	's	PART
economy-6778	234	3	alpha	alpha	NOUN
economy-6778	234	4	.	.	PUNCT
economy-6778	235	1	item	item	PROPN
economy-6778	235	2	alpha	alpha	PROPN
economy-6778	235	3	revenue	revenue	NOUN
economy-6778	235	4	generation	generation	NOUN
economy-6778	235	5	0.7986	0.7986	NUM
economy-6778	235	6	capital	capital	NOUN
economy-6778	235	7	projects	project	NOUN
economy-6778	235	8	funding	fund	VERB
economy-6778	235	9	0.8008	0.8008	NUM
economy-6778	235	10	electronic	electronic	ADJ
economy-6778	235	11	tax	tax	NOUN
economy-6778	235	12	filing	filing	NOUN
economy-6778	235	13	0.7893	0.7893	NUM
economy-6778	235	14	automated	automate	VERB
economy-6778	235	15	tax	tax	NOUN
economy-6778	235	16	payment	payment	NOUN
economy-6778	235	17	systems	system	NOUN
economy-6778	235	18	0.7922	0.7922	NUM
economy-6778	235	19	blockchain	blockchain	NOUN
economy-6778	235	20	-	-	PUNCT
economy-6778	235	21	based	base	VERB
economy-6778	235	22	tax	tax	NOUN
economy-6778	235	23	solutions	solution	NOUN
economy-6778	235	24	0.7971	0.7971	PRON
economy-6778	235	25	overall	overall	ADJ
economy-6778	235	26	test	test	NOUN
economy-6778	235	27	0.8295	0.8295	NUM
economy-6778	235	28	3.2	3.2	NUM
economy-6778	235	29	.	.	PUNCT
economy-6778	236	1	model	model	NOUN
economy-6778	236	2	specification	specification	NOUN
economy-6778	236	3	to	to	PART
economy-6778	236	4	create	create	VERB
economy-6778	236	5	an	an	DET
economy-6778	236	6	econometric	econometric	ADJ
economy-6778	236	7	model	model	NOUN
economy-6778	236	8	where	where	SCONJ
economy-6778	236	9	the	the	DET
economy-6778	236	10	independent	independent	ADJ
economy-6778	236	11	variable	variable	NOUN
economy-6778	236	12	is	be	AUX
economy-6778	236	13	digital	digital	ADJ
economy-6778	236	14	tax	tax	NOUN
economy-6778	236	15	platforms	platform	NOUN
economy-6778	236	16	(	(	PUNCT
economy-6778	236	17	which	which	PRON
economy-6778	236	18	includes	include	VERB
economy-6778	236	19	electronic	electronic	ADJ
economy-6778	236	20	tax	tax	NOUN
economy-6778	236	21	filing	filing	NOUN
economy-6778	236	22	,	,	PUNCT
economy-6778	236	23	automated	automate	VERB
economy-6778	236	24	tax	tax	NOUN
economy-6778	236	25	payment	payment	NOUN
economy-6778	236	26	systems	system	NOUN
economy-6778	236	27	,	,	PUNCT
economy-6778	236	28	and	and	CCONJ
economy-6778	236	29	blockchain	blockchain	NOUN
economy-6778	236	30	-	-	PUNCT
economy-6778	236	31	based	base	VERB
economy-6778	236	32	tax	tax	NOUN
economy-6778	236	33	solutions	solution	NOUN
economy-6778	236	34	)	)	PUNCT
economy-6778	236	35	,	,	PUNCT
economy-6778	236	36	and	and	CCONJ
economy-6778	236	37	the	the	DET
economy-6778	236	38	dependent	dependent	ADJ
economy-6778	236	39	variables	variable	NOUN
economy-6778	236	40	are	be	AUX
economy-6778	236	41	revenue	revenue	NOUN
economy-6778	236	42	generation	generation	NOUN
economy-6778	236	43	and	and	CCONJ
economy-6778	236	44	capital	capital	NOUN
economy-6778	236	45	projects	project	NOUN
economy-6778	236	46	funding	funding	NOUN
economy-6778	236	47	.	.	PUNCT
economy-6778	237	1	this	this	DET
economy-6778	237	2	study	study	NOUN
economy-6778	237	3	developed	develop	VERB
economy-6778	237	4	two	two	NUM
economy-6778	237	5	separate	separate	ADJ
economy-6778	237	6	models	model	NOUN
economy-6778	237	7	to	to	PART
economy-6778	237	8	reflect	reflect	VERB
economy-6778	237	9	relationships	relationship	NOUN
economy-6778	237	10	.	.	PUNCT
economy-6778	238	1	3.2.1	3.2.1	NUM
economy-6778	238	2	.	.	PUNCT
economy-6778	238	3	econometric	econometric	ADJ
economy-6778	238	4	model	model	NOUN
economy-6778	238	5	for	for	ADP
economy-6778	238	6	revenue	revenue	NOUN
economy-6778	238	7	generation	generation	NOUN
economy-6778	238	8	revenue	revenue	NOUN
economy-6778	238	9	generation	generation	NOUN
economy-6778	238	10	(	(	PUNCT
economy-6778	238	11	rg	rg	NOUN
economy-6778	238	12	)	)	PUNCT
economy-6778	238	13	is	be	AUX
economy-6778	238	14	influenced	influence	VERB
economy-6778	238	15	by	by	ADP
economy-6778	238	16	the	the	DET
economy-6778	238	17	adoption	adoption	NOUN
economy-6778	238	18	of	of	ADP
economy-6778	238	19	digital	digital	ADJ
economy-6778	238	20	tax	tax	NOUN
economy-6778	238	21	platforms	platform	NOUN
economy-6778	238	22	(	(	PUNCT
economy-6778	238	23	dtp	dtp	PROPN
economy-6778	238	24	)	)	PUNCT
economy-6778	238	25	,	,	PUNCT
economy-6778	238	26	which	which	PRON
economy-6778	238	27	include	include	VERB
economy-6778	238	28	.	.	PUNCT
economy-6778	239	1	electronic	electronic	ADJ
economy-6778	239	2	tax	tax	NOUN
economy-6778	239	3	filing	filing	NOUN
economy-6778	239	4	(	(	PUNCT
economy-6778	239	5	etf	etf	NOUN
economy-6778	239	6	)	)	PUNCT
economy-6778	239	7	.	.	PUNCT
economy-6778	240	1	automated	automate	VERB
economy-6778	240	2	tax	tax	NOUN
economy-6778	240	3	payment	payment	NOUN
economy-6778	240	4	systems	system	NOUN
economy-6778	240	5	(	(	PUNCT
economy-6778	240	6	atps	atps	NOUN
economy-6778	240	7	)	)	PUNCT
economy-6778	240	8	.	.	PUNCT
economy-6778	241	1	blockchain	blockchain	PROPN
economy-6778	241	2	-	-	PUNCT
economy-6778	241	3	based	base	VERB
economy-6778	241	4	tax	tax	NOUN
economy-6778	241	5	solutions	solution	NOUN
economy-6778	241	6	(	(	PUNCT
economy-6778	241	7	bts	bts	PROPN
economy-6778	241	8	)	)	PUNCT
economy-6778	241	9	.	.	PUNCT
economy-6778	242	1	the	the	DET
economy-6778	242	2	relationship	relationship	NOUN
economy-6778	242	3	was	be	AUX
economy-6778	242	4	represented	represent	VERB
economy-6778	242	5	as	as	ADP
economy-6778	242	6	:	:	PUNCT
economy-6778	242	7	𝑅𝐺	𝑅𝐺	PROPN
economy-6778	242	8	=	=	SYM
economy-6778	242	9	𝛽0	𝛽0	PROPN
economy-6778	242	10	+	+	CCONJ
economy-6778	242	11	𝛽1𝐸𝑇𝐹	𝛽1𝐸𝑇𝐹	PROPN
economy-6778	242	12	+	+	CCONJ
economy-6778	242	13	𝛽2𝐴𝑇𝑃𝑆	𝛽2𝐴𝑇𝑃𝑆	AUX
economy-6778	242	14	+	+	CCONJ
economy-6778	242	15	𝛽3𝐵𝑇𝑆	𝛽3𝐵𝑇𝑆	NUM
economy-6778	242	16	+	+	CCONJ
economy-6778	242	17	𝜖	𝜖	X
economy-6778	242	18	where	where	SCONJ
economy-6778	242	19	:	:	PUNCT
economy-6778	242	20	rg	rg	NOUN
economy-6778	242	21	=	=	PUNCT
economy-6778	242	22	revenue	revenue	NOUN
economy-6778	242	23	generation	generation	NOUN
economy-6778	242	24	(	(	PUNCT
economy-6778	242	25	measured	measure	VERB
economy-6778	242	26	by	by	ADP
economy-6778	242	27	the	the	DET
economy-6778	242	28	total	total	ADJ
economy-6778	242	29	revenue	revenue	NOUN
economy-6778	242	30	generated	generate	VERB
economy-6778	242	31	from	from	ADP
economy-6778	242	32	taxes	taxis	NOUN
economy-6778	242	33	)	)	PUNCT
economy-6778	242	34	.	.	PUNCT
economy-6778	243	1	etf	etf	NOUN
economy-6778	243	2	=	=	PUNCT
economy-6778	243	3	electronic	electronic	ADJ
economy-6778	243	4	tax	tax	NOUN
economy-6778	243	5	filing	filing	NOUN
economy-6778	243	6	(	(	PUNCT
economy-6778	243	7	a	a	DET
economy-6778	243	8	measure	measure	NOUN
economy-6778	243	9	of	of	ADP
economy-6778	243	10	adoption	adoption	NOUN
economy-6778	243	11	or	or	CCONJ
economy-6778	243	12	frequency	frequency	NOUN
economy-6778	243	13	of	of	ADP
economy-6778	243	14	usage	usage	NOUN
economy-6778	243	15	of	of	ADP
economy-6778	243	16	e	e	NOUN
economy-6778	243	17	-	-	NOUN
economy-6778	243	18	filing	filing	NOUN
economy-6778	243	19	)	)	PUNCT
economy-6778	243	20	.	.	PUNCT
economy-6778	244	1	atps	atps	NOUN
economy-6778	244	2	=	=	PUNCT
economy-6778	244	3	automated	automate	VERB
economy-6778	244	4	tax	tax	NOUN
economy-6778	244	5	payment	payment	NOUN
economy-6778	244	6	systems	system	NOUN
economy-6778	244	7	(	(	PUNCT
economy-6778	244	8	a	a	DET
economy-6778	244	9	measure	measure	NOUN
economy-6778	244	10	of	of	ADP
economy-6778	244	11	usage	usage	NOUN
economy-6778	244	12	or	or	CCONJ
economy-6778	244	13	adoption	adoption	NOUN
economy-6778	244	14	level	level	NOUN
economy-6778	244	15	of	of	ADP
economy-6778	244	16	automated	automate	VERB
economy-6778	244	17	systems	system	NOUN
economy-6778	244	18	)	)	PUNCT
economy-6778	244	19	.	.	PUNCT
economy-6778	245	1	bts	bts	PROPN
economy-6778	245	2	=	=	SYM
economy-6778	245	3	blockchain	blockchain	PROPN
economy-6778	245	4	-	-	PUNCT
economy-6778	245	5	based	base	VERB
economy-6778	245	6	tax	tax	NOUN
economy-6778	245	7	solutions	solution	NOUN
economy-6778	245	8	(	(	PUNCT
economy-6778	245	9	a	a	DET
economy-6778	245	10	measure	measure	NOUN
economy-6778	245	11	of	of	ADP
economy-6778	245	12	blockchain	blockchain	PROPN
economy-6778	245	13	adoption	adoption	NOUN
economy-6778	245	14	in	in	ADP
economy-6778	245	15	tax	tax	NOUN
economy-6778	245	16	collection	collection	NOUN
economy-6778	245	17	)	)	PUNCT
economy-6778	245	18	.	.	PUNCT
economy-6778	246	1	β0	β0	NOUN
economy-6778	246	2	=	=	PUNCT
economy-6778	246	3	intercept	intercept	PROPN
economy-6778	246	4	(	(	PUNCT
economy-6778	246	5	constant	constant	ADJ
economy-6778	246	6	term	term	NOUN
economy-6778	246	7	)	)	PUNCT
economy-6778	246	8	.	.	PUNCT
economy-6778	247	1	β1	β1	NOUN
economy-6778	247	2	,	,	PUNCT
economy-6778	247	3	β2	β2	NOUN
economy-6778	247	4	,	,	PUNCT
economy-6778	247	5	β3	β3	ADJ
economy-6778	247	6	=	=	SYM
economy-6778	247	7	coefficients	coefficient	NOUN
economy-6778	247	8	for	for	ADP
economy-6778	247	9	each	each	DET
economy-6778	247	10	independent	independent	ADJ
economy-6778	247	11	variable	variable	NOUN
economy-6778	247	12	(	(	PUNCT
economy-6778	247	13	measures	measure	NOUN
economy-6778	247	14	of	of	ADP
economy-6778	247	15	impact	impact	NOUN
economy-6778	247	16	of	of	ADP
economy-6778	247	17	each	each	DET
economy-6778	247	18	digital	digital	ADJ
economy-6778	247	19	platform	platform	NOUN
economy-6778	247	20	on	on	ADP
economy-6778	247	21	revenue	revenue	NOUN
economy-6778	247	22	generation	generation	NOUN
economy-6778	247	23	)	)	PUNCT
economy-6778	247	24	.	.	PUNCT
economy-6778	248	1	ϵ\epsilon	ϵ\epsilon	NOUN
economy-6778	248	2	=	=	NOUN
economy-6778	248	3	error	error	NOUN
economy-6778	248	4	term	term	NOUN
economy-6778	248	5	(	(	PUNCT
economy-6778	248	6	captures	capture	VERB
economy-6778	248	7	unobserved	unobserved	ADJ
economy-6778	248	8	factors	factor	NOUN
economy-6778	248	9	affecting	affect	VERB
economy-6778	248	10	revenue	revenue	NOUN
economy-6778	248	11	generation	generation	NOUN
economy-6778	248	12	)	)	PUNCT
economy-6778	248	13	.	.	PUNCT
economy-6778	249	1	3.2.2	3.2.2	NUM
economy-6778	249	2	.	.	PUNCT
economy-6778	249	3	econometric	econometric	ADJ
economy-6778	249	4	model	model	NOUN
economy-6778	249	5	for	for	ADP
economy-6778	249	6	capital	capital	NOUN
economy-6778	249	7	projects	project	NOUN
economy-6778	249	8	funding	fund	VERB
economy-6778	249	9	the	the	DET
economy-6778	249	10	model	model	NOUN
economy-6778	249	11	for	for	ADP
economy-6778	249	12	capital	capital	NOUN
economy-6778	249	13	projects	project	NOUN
economy-6778	249	14	funding	funding	NOUN
economy-6778	249	15	(	(	PUNCT
economy-6778	249	16	cpf	cpf	PROPN
economy-6778	249	17	)	)	PUNCT
economy-6778	249	18	was	be	AUX
economy-6778	249	19	defined	define	VERB
economy-6778	249	20	as	as	ADP
economy-6778	249	21	a	a	DET
economy-6778	249	22	function	function	NOUN
economy-6778	249	23	for	for	ADP
economy-6778	249	24	the	the	DET
economy-6778	249	25	adoption	adoption	NOUN
economy-6778	249	26	of	of	ADP
economy-6778	249	27	digital	digital	ADJ
economy-6778	249	28	tax	tax	NOUN
economy-6778	249	29	platforms	platform	NOUN
economy-6778	249	30	(	(	PUNCT
economy-6778	249	31	dtp	dtp	PROPN
economy-6778	249	32	)	)	PUNCT
economy-6778	249	33	.	.	PUNCT
economy-6778	250	1	𝐶𝑃𝐹	𝐶𝑃𝐹	PROPN
economy-6778	250	2	=	=	SYM
economy-6778	250	3	𝛼0	𝛼0	PROPN
economy-6778	250	4	+	+	CCONJ
economy-6778	250	5	𝛼1𝐸𝑇𝐹	𝛼1𝐸𝑇𝐹	NUM
economy-6778	250	6	+	+	CCONJ
economy-6778	250	7	𝛼2𝐴𝑇𝑃𝑆	𝛼2𝐴𝑇𝑃𝑆	NOUN
economy-6778	250	8	+	+	NUM
economy-6778	250	9	𝛼3𝐵𝑇𝑆	𝛼3𝐵𝑇𝑆	NUM
economy-6778	250	10	+	+	CCONJ
economy-6778	250	11	𝜈	𝜈	X
economy-6778	250	12	where	where	SCONJ
economy-6778	250	13	:	:	PUNCT
economy-6778	250	14	cpf	cpf	PROPN
economy-6778	250	15	=	=	SYM
economy-6778	250	16	capital	capital	NOUN
economy-6778	250	17	projects	project	NOUN
economy-6778	250	18	funding	funding	NOUN
economy-6778	250	19	(	(	PUNCT
economy-6778	250	20	measured	measure	VERB
economy-6778	250	21	by	by	ADP
economy-6778	250	22	the	the	DET
economy-6778	250	23	availability	availability	NOUN
economy-6778	250	24	of	of	ADP
economy-6778	250	25	funds	fund	NOUN
economy-6778	250	26	for	for	ADP
economy-6778	250	27	capital	capital	NOUN
economy-6778	250	28	projects	project	NOUN
economy-6778	250	29	)	)	PUNCT
economy-6778	250	30	.	.	PUNCT
economy-6778	251	1	etf	etf	NOUN
economy-6778	251	2	=	=	PUNCT
economy-6778	251	3	electronic	electronic	ADJ
economy-6778	251	4	tax	tax	NOUN
economy-6778	251	5	filing	filing	NOUN
economy-6778	251	6	.	.	PUNCT
economy-6778	252	1	atps	atps	NOUN
economy-6778	252	2	=	=	PUNCT
economy-6778	252	3	automated	automate	VERB
economy-6778	252	4	tax	tax	NOUN
economy-6778	252	5	payment	payment	NOUN
economy-6778	252	6	systems	system	NOUN
economy-6778	252	7	.	.	PUNCT
economy-6778	253	1	bts	bts	PROPN
economy-6778	253	2	=	=	SYM
economy-6778	253	3	blockchain	blockchain	PROPN
economy-6778	253	4	-	-	PUNCT
economy-6778	253	5	based	base	VERB
economy-6778	253	6	tax	tax	NOUN
economy-6778	253	7	solutions	solution	NOUN
economy-6778	253	8	.	.	PUNCT
economy-6778	254	1	α0	α0	ADJ
economy-6778	254	2	=	=	SYM
economy-6778	254	3	intercept	intercept	NOUN
economy-6778	254	4	(	(	PUNCT
economy-6778	254	5	constant	constant	ADJ
economy-6778	254	6	term	term	NOUN
economy-6778	254	7	)	)	PUNCT
economy-6778	254	8	.	.	PUNCT
economy-6778	255	1	α1	α1	PROPN
economy-6778	255	2	,	,	PUNCT
economy-6778	255	3	α2	α2	ADJ
economy-6778	255	4	,	,	PUNCT
economy-6778	255	5	α3	α3	NOUN
economy-6778	255	6	=	=	SYM
economy-6778	255	7	coefficients	coefficient	NOUN
economy-6778	255	8	for	for	ADP
economy-6778	255	9	each	each	DET
economy-6778	255	10	independent	independent	ADJ
economy-6778	255	11	variable	variable	NOUN
economy-6778	255	12	(	(	PUNCT
economy-6778	255	13	measures	measure	NOUN
economy-6778	255	14	of	of	ADP
economy-6778	255	15	the	the	DET
economy-6778	255	16	impact	impact	NOUN
economy-6778	255	17	of	of	ADP
economy-6778	255	18	each	each	DET
economy-6778	255	19	platform	platform	NOUN
economy-6778	255	20	on	on	ADP
economy-6778	255	21	capital	capital	NOUN
economy-6778	255	22	projects	project	NOUN
economy-6778	255	23	funding	funding	NOUN
economy-6778	255	24	)	)	PUNCT
economy-6778	255	25	.	.	PUNCT
economy-6778	256	1	ν	ν	NOUN
economy-6778	256	2	=	=	NOUN
economy-6778	256	3	error	error	NOUN
economy-6778	256	4	term	term	NOUN
economy-6778	256	5	(	(	PUNCT
economy-6778	256	6	captures	capture	VERB
economy-6778	256	7	unobserved	unobserved	ADJ
economy-6778	256	8	factors	factor	NOUN
economy-6778	256	9	affecting	affect	VERB
economy-6778	256	10	capital	capital	NOUN
economy-6778	256	11	projects	project	NOUN
economy-6778	256	12	funding	funding	NOUN
economy-6778	256	13	)	)	PUNCT
economy-6778	256	14	.	.	PUNCT
economy-6778	257	1	economy	economy	NOUN
economy-6778	257	2	,	,	PUNCT
economy-6778	257	3	2025	2025	NUM
economy-6778	257	4	,	,	PUNCT
economy-6778	257	5	12(2	12(2	NUM
economy-6778	257	6	):	):	PUNCT
economy-6778	257	7	26	26	NUM
economy-6778	257	8	-	-	SYM
economy-6778	257	9	39	39	NUM
economy-6778	257	10	33	33	NUM
economy-6778	257	11	©	©	PROPN
economy-6778	257	12	2025	2025	NUM
economy-6778	257	13	by	by	ADP
economy-6778	257	14	the	the	DET
economy-6778	257	15	authors	author	NOUN
economy-6778	257	16	;	;	PUNCT
economy-6778	257	17	licensee	licensee	PROPN
economy-6778	257	18	asian	asian	ADJ
economy-6778	257	19	online	online	PROPN
economy-6778	257	20	journal	journal	PROPN
economy-6778	257	21	publishing	publishing	NOUN
economy-6778	257	22	group	group	NOUN
economy-6778	257	23	3.3	3.3	NUM
economy-6778	257	24	.	.	PUNCT
economy-6778	258	1	data	datum	NOUN
economy-6778	258	2	analysis	analysis	NOUN
economy-6778	258	3	techniques	technique	NOUN
economy-6778	258	4	this	this	DET
economy-6778	258	5	study	study	NOUN
economy-6778	258	6	employed	employ	VERB
economy-6778	258	7	both	both	CCONJ
economy-6778	258	8	descriptive	descriptive	ADJ
economy-6778	258	9	statistics	statistic	NOUN
economy-6778	258	10	(	(	PUNCT
economy-6778	258	11	mean	mean	ADJ
economy-6778	258	12	,	,	PUNCT
economy-6778	258	13	median	median	ADJ
economy-6778	258	14	,	,	PUNCT
economy-6778	258	15	variance	variance	NOUN
economy-6778	258	16	,	,	PUNCT
economy-6778	258	17	standard	standard	ADJ
economy-6778	258	18	deviation	deviation	NOUN
economy-6778	258	19	,	,	PUNCT
economy-6778	258	20	skewness	skewness	NOUN
economy-6778	258	21	,	,	PUNCT
economy-6778	258	22	and	and	CCONJ
economy-6778	258	23	kurtosis	kurtosis	NOUN
economy-6778	258	24	)	)	PUNCT
economy-6778	258	25	and	and	CCONJ
economy-6778	258	26	inferential	inferential	ADJ
economy-6778	258	27	statistics	statistic	NOUN
economy-6778	258	28	(	(	PUNCT
economy-6778	258	29	regression	regression	NOUN
economy-6778	258	30	,	,	PUNCT
economy-6778	258	31	correlational	correlational	ADJ
economy-6778	258	32	analysis	analysis	NOUN
economy-6778	258	33	,	,	PUNCT
economy-6778	258	34	and	and	CCONJ
economy-6778	258	35	others	other	NOUN
economy-6778	258	36	)	)	PUNCT
economy-6778	258	37	to	to	PART
economy-6778	258	38	analyse	analyse	VERB
economy-6778	258	39	the	the	DET
economy-6778	258	40	data	datum	NOUN
economy-6778	258	41	.	.	PUNCT
economy-6778	259	1	4	4	X
economy-6778	259	2	.	.	X
economy-6778	259	3	data	datum	NOUN
economy-6778	259	4	analysis	analysis	NOUN
economy-6778	259	5	and	and	CCONJ
economy-6778	259	6	discussion	discussion	NOUN
economy-6778	259	7	of	of	ADP
economy-6778	259	8	findings	finding	NOUN
economy-6778	259	9	this	this	DET
economy-6778	259	10	section	section	NOUN
economy-6778	259	11	presents	present	VERB
economy-6778	259	12	the	the	DET
economy-6778	259	13	analysis	analysis	NOUN
economy-6778	259	14	's	's	PART
economy-6778	259	15	findings	finding	NOUN
economy-6778	259	16	,	,	PUNCT
economy-6778	259	17	as	as	ADV
economy-6778	259	18	well	well	ADV
economy-6778	259	19	as	as	ADP
economy-6778	259	20	their	their	PRON
economy-6778	259	21	implications	implication	NOUN
economy-6778	259	22	.	.	PUNCT
economy-6778	260	1	4.1	4.1	NUM
economy-6778	260	2	.	.	PUNCT
economy-6778	260	3	demographic	demographic	ADJ
economy-6778	260	4	information	information	NOUN
economy-6778	260	5	table	table	NOUN
economy-6778	260	6	3	3	NUM
economy-6778	260	7	displays	display	VERB
economy-6778	260	8	demographic	demographic	ADJ
economy-6778	260	9	statistics	statistic	NOUN
economy-6778	260	10	in	in	ADP
economy-6778	260	11	percentages	percentage	NOUN
economy-6778	260	12	and	and	CCONJ
economy-6778	260	13	frequencies	frequency	NOUN
economy-6778	260	14	according	accord	VERB
economy-6778	260	15	to	to	ADP
economy-6778	260	16	the	the	DET
economy-6778	260	17	respondents	respondent	NOUN
economy-6778	260	18	'	'	PART
economy-6778	260	19	backgrounds	background	NOUN
economy-6778	260	20	.	.	PUNCT
economy-6778	261	1	there	there	PRON
economy-6778	261	2	were	be	VERB
economy-6778	261	3	384	384	NUM
economy-6778	261	4	responses	response	NOUN
economy-6778	261	5	.	.	PUNCT
economy-6778	262	1	25.52	25.52	NUM
economy-6778	262	2	%	%	NOUN
economy-6778	262	3	of	of	ADP
economy-6778	262	4	respondents	respondent	NOUN
economy-6778	262	5	were	be	AUX
economy-6778	262	6	government	government	NOUN
economy-6778	262	7	officials	official	NOUN
economy-6778	262	8	,	,	PUNCT
economy-6778	262	9	while	while	SCONJ
economy-6778	262	10	24.22	24.22	NUM
economy-6778	262	11	%	%	NOUN
economy-6778	262	12	of	of	ADP
economy-6778	262	13	the	the	DET
economy-6778	262	14	sample	sample	NOUN
economy-6778	262	15	were	be	AUX
economy-6778	262	16	tax	tax	NOUN
economy-6778	262	17	officials	official	NOUN
economy-6778	262	18	.	.	PUNCT
economy-6778	263	1	technology	technology	NOUN
economy-6778	263	2	/	/	SYM
economy-6778	264	1	it	it	PRON
economy-6778	264	2	experts	expert	NOUN
economy-6778	264	3	are	be	AUX
economy-6778	264	4	the	the	DET
economy-6778	264	5	smallest	small	ADJ
economy-6778	264	6	group	group	NOUN
economy-6778	264	7	at	at	ADP
economy-6778	264	8	22.40	22.40	NUM
economy-6778	264	9	%	%	NOUN
economy-6778	264	10	.	.	PUNCT
economy-6778	265	1	27.86	27.86	NUM
economy-6778	265	2	%	%	NOUN
economy-6778	265	3	of	of	ADP
economy-6778	265	4	respondents	respondent	NOUN
economy-6778	265	5	did	do	AUX
economy-6778	265	6	not	not	PART
economy-6778	265	7	specify	specify	VERB
economy-6778	265	8	their	their	PRON
economy-6778	265	9	roles	role	NOUN
economy-6778	265	10	.	.	PUNCT
economy-6778	266	1	on	on	ADP
economy-6778	266	2	the	the	DET
economy-6778	266	3	other	other	ADJ
economy-6778	266	4	hand	hand	NOUN
economy-6778	266	5	,	,	PUNCT
economy-6778	266	6	the	the	DET
economy-6778	266	7	highest	high	ADJ
economy-6778	266	8	number	number	NOUN
economy-6778	266	9	of	of	ADP
economy-6778	266	10	respondents	respondent	NOUN
economy-6778	266	11	(	(	PUNCT
economy-6778	266	12	29.69	29.69	NUM
economy-6778	266	13	%	%	NOUN
economy-6778	266	14	)	)	PUNCT
economy-6778	266	15	work	work	NOUN
economy-6778	266	16	at	at	ADP
economy-6778	266	17	the	the	DET
economy-6778	266	18	federal	federal	ADJ
economy-6778	266	19	inland	inland	PROPN
economy-6778	266	20	revenue	revenue	NOUN
economy-6778	266	21	service	service	NOUN
economy-6778	266	22	(	(	PUNCT
economy-6778	266	23	firs	firs	NOUN
economy-6778	266	24	)	)	PUNCT
economy-6778	266	25	,	,	PUNCT
economy-6778	266	26	while	while	SCONJ
economy-6778	266	27	27.60	27.60	NUM
economy-6778	266	28	%	%	NOUN
economy-6778	266	29	of	of	ADP
economy-6778	266	30	participants	participant	NOUN
economy-6778	266	31	are	be	AUX
economy-6778	266	32	from	from	ADP
economy-6778	266	33	agencies	agency	NOUN
economy-6778	266	34	or	or	CCONJ
economy-6778	266	35	organisations	organisation	NOUN
economy-6778	266	36	not	not	PART
economy-6778	266	37	explicitly	explicitly	ADV
economy-6778	266	38	listed	list	VERB
economy-6778	266	39	.	.	PUNCT
economy-6778	267	1	the	the	DET
economy-6778	267	2	ministry	ministry	PROPN
economy-6778	267	3	of	of	ADP
economy-6778	267	4	finance	finance	NOUN
economy-6778	267	5	accounts	account	VERB
economy-6778	267	6	for	for	ADP
economy-6778	267	7	23.18	23.18	NUM
economy-6778	267	8	%	%	NOUN
economy-6778	267	9	,	,	PUNCT
economy-6778	267	10	and	and	CCONJ
economy-6778	267	11	the	the	DET
economy-6778	267	12	ministry	ministry	PROPN
economy-6778	267	13	of	of	ADP
economy-6778	267	14	budget	budget	PROPN
economy-6778	267	15	and	and	CCONJ
economy-6778	267	16	national	national	ADJ
economy-6778	267	17	planning	planning	NOUN
economy-6778	267	18	accounts	account	NOUN
economy-6778	267	19	for	for	ADP
economy-6778	267	20	19.53	19.53	NUM
economy-6778	267	21	%	%	NOUN
economy-6778	267	22	of	of	ADP
economy-6778	267	23	respondents	respondent	NOUN
economy-6778	267	24	.	.	PUNCT
economy-6778	268	1	similarly	similarly	ADV
economy-6778	268	2	,	,	PUNCT
economy-6778	268	3	24.48	24.48	NUM
economy-6778	268	4	%	%	NOUN
economy-6778	268	5	of	of	ADP
economy-6778	268	6	the	the	DET
economy-6778	268	7	respondents	respondent	NOUN
economy-6778	268	8	had	have	VERB
economy-6778	268	9	under	under	ADP
economy-6778	268	10	5	5	NUM
economy-6778	268	11	years	year	NOUN
economy-6778	268	12	of	of	ADP
economy-6778	268	13	experience	experience	NOUN
economy-6778	268	14	.	.	PUNCT
economy-6778	269	1	while	while	SCONJ
economy-6778	269	2	19.53	19.53	NUM
economy-6778	269	3	%	%	NOUN
economy-6778	269	4	had	have	VERB
economy-6778	269	5	between	between	ADP
economy-6778	269	6	6	6	NUM
economy-6778	269	7	to	to	PART
economy-6778	269	8	10	10	NUM
economy-6778	269	9	years	year	NOUN
economy-6778	269	10	of	of	ADP
economy-6778	269	11	experience	experience	NOUN
economy-6778	269	12	.	.	PUNCT
economy-6778	270	1	a	a	DET
economy-6778	270	2	good	good	ADJ
economy-6778	270	3	spread	spread	NOUN
economy-6778	270	4	exists	exist	VERB
economy-6778	270	5	across	across	ADP
economy-6778	270	6	the	the	DET
economy-6778	270	7	mid	mid	NOUN
economy-6778	270	8	-	-	NOUN
economy-6778	270	9	experience	experience	NOUN
economy-6778	270	10	ranges	range	NOUN
economy-6778	270	11	(	(	PUNCT
economy-6778	270	12	11–20	11–20	NUM
economy-6778	270	13	years	year	NOUN
economy-6778	270	14	)	)	PUNCT
economy-6778	270	15	,	,	PUNCT
economy-6778	270	16	with	with	ADP
economy-6778	270	17	each	each	DET
economy-6778	270	18	range	range	NOUN
economy-6778	270	19	contributing	contribute	VERB
economy-6778	270	20	around	around	ADV
economy-6778	270	21	20	20	NUM
economy-6778	270	22	%	%	NOUN
economy-6778	270	23	of	of	ADP
economy-6778	270	24	the	the	DET
economy-6778	270	25	sample	sample	NOUN
economy-6778	270	26	.	.	PUNCT
economy-6778	271	1	about	about	ADV
economy-6778	271	2	35.42	35.42	NUM
economy-6778	271	3	%	%	NOUN
economy-6778	271	4	of	of	ADP
economy-6778	271	5	respondents	respondent	NOUN
economy-6778	271	6	have	have	VERB
economy-6778	271	7	over	over	ADP
economy-6778	271	8	20	20	NUM
economy-6778	271	9	years	year	NOUN
economy-6778	271	10	of	of	ADP
economy-6778	271	11	experience	experience	NOUN
economy-6778	271	12	,	,	PUNCT
economy-6778	271	13	indicating	indicate	VERB
economy-6778	271	14	a	a	DET
economy-6778	271	15	mature	mature	ADJ
economy-6778	271	16	and	and	CCONJ
economy-6778	271	17	experienced	experienced	ADJ
economy-6778	271	18	sample	sample	NOUN
economy-6778	271	19	.	.	PUNCT
economy-6778	272	1	conversely	conversely	ADV
economy-6778	272	2	,	,	PUNCT
economy-6778	272	3	26.04	26.04	NUM
economy-6778	272	4	%	%	NOUN
economy-6778	272	5	of	of	ADP
economy-6778	272	6	the	the	DET
economy-6778	272	7	samples	sample	NOUN
economy-6778	272	8	were	be	AUX
economy-6778	272	9	not	not	PART
economy-6778	272	10	too	too	ADV
economy-6778	272	11	familiar	familiar	ADJ
economy-6778	272	12	with	with	ADP
economy-6778	272	13	tax	tax	NOUN
economy-6778	272	14	digitalization	digitalization	NOUN
economy-6778	272	15	.	.	PUNCT
economy-6778	273	1	while	while	SCONJ
economy-6778	273	2	25.78	25.78	NUM
economy-6778	273	3	%	%	NOUN
economy-6778	273	4	of	of	ADP
economy-6778	273	5	the	the	DET
economy-6778	273	6	samples	sample	NOUN
economy-6778	273	7	were	be	AUX
economy-6778	273	8	somewhat	somewhat	ADV
economy-6778	273	9	familiar	familiar	ADJ
economy-6778	273	10	with	with	ADP
economy-6778	273	11	digital	digital	ADJ
economy-6778	273	12	tax	tax	NOUN
economy-6778	273	13	platforms	platform	NOUN
economy-6778	273	14	,	,	PUNCT
economy-6778	273	15	23.96	23.96	NUM
economy-6778	273	16	%	%	NOUN
economy-6778	273	17	were	be	AUX
economy-6778	273	18	familiar	familiar	ADJ
economy-6778	273	19	with	with	ADP
economy-6778	273	20	tax	tax	NOUN
economy-6778	273	21	digitalization	digitalization	NOUN
economy-6778	273	22	.	.	PUNCT
economy-6778	274	1	24.22	24.22	NUM
economy-6778	274	2	%	%	NOUN
economy-6778	274	3	of	of	ADP
economy-6778	274	4	respondents	respondent	NOUN
economy-6778	274	5	were	be	AUX
economy-6778	274	6	experienced	experience	VERB
economy-6778	274	7	in	in	ADP
economy-6778	274	8	using	use	VERB
economy-6778	274	9	digital	digital	ADJ
economy-6778	274	10	tax	tax	NOUN
economy-6778	274	11	platforms	platform	NOUN
economy-6778	274	12	.	.	PUNCT
economy-6778	275	1	in	in	ADP
economy-6778	275	2	the	the	DET
economy-6778	275	3	same	same	ADJ
economy-6778	275	4	vein	vein	NOUN
economy-6778	275	5	,	,	PUNCT
economy-6778	275	6	50	50	NUM
economy-6778	275	7	.	.	NOUN
economy-6778	275	8	52	52	NUM
economy-6778	275	9	%	%	NOUN
economy-6778	275	10	of	of	ADP
economy-6778	275	11	the	the	DET
economy-6778	275	12	sample	sample	NOUN
economy-6778	275	13	participated	participate	VERB
economy-6778	275	14	in	in	ADP
economy-6778	275	15	the	the	DET
economy-6778	275	16	development	development	NOUN
economy-6778	275	17	,	,	PUNCT
economy-6778	275	18	implementation	implementation	NOUN
economy-6778	275	19	,	,	PUNCT
economy-6778	275	20	or	or	CCONJ
economy-6778	275	21	maintenance	maintenance	NOUN
economy-6778	275	22	of	of	ADP
economy-6778	275	23	a	a	DET
economy-6778	275	24	digital	digital	ADJ
economy-6778	275	25	tax	tax	NOUN
economy-6778	275	26	platform	platform	NOUN
economy-6778	275	27	,	,	PUNCT
economy-6778	275	28	while	while	SCONJ
economy-6778	275	29	49.48	49.48	NUM
economy-6778	275	30	%	%	NOUN
economy-6778	275	31	did	do	AUX
economy-6778	275	32	not	not	PART
economy-6778	275	33	participate	participate	VERB
economy-6778	275	34	in	in	ADP
economy-6778	275	35	the	the	DET
economy-6778	275	36	development	development	NOUN
economy-6778	275	37	of	of	ADP
economy-6778	275	38	digital	digital	ADJ
economy-6778	275	39	tax	tax	NOUN
economy-6778	275	40	platforms	platform	NOUN
economy-6778	275	41	.	.	PUNCT
economy-6778	276	1	also	also	ADV
economy-6778	276	2	,	,	PUNCT
economy-6778	276	3	23.96	23.96	NUM
economy-6778	276	4	%	%	NOUN
economy-6778	276	5	of	of	ADP
economy-6778	276	6	the	the	DET
economy-6778	276	7	firms	firm	NOUN
economy-6778	276	8	sampled	sample	VERB
economy-6778	276	9	fully	fully	ADV
economy-6778	276	10	implemented	implement	VERB
economy-6778	276	11	digital	digital	ADJ
economy-6778	276	12	tax	tax	NOUN
economy-6778	276	13	platforms	platform	NOUN
economy-6778	276	14	.	.	PUNCT
economy-6778	277	1	while	while	SCONJ
economy-6778	277	2	25	25	NUM
economy-6778	277	3	%	%	NOUN
economy-6778	277	4	of	of	ADP
economy-6778	277	5	firms	firm	NOUN
economy-6778	277	6	sampled	sample	VERB
economy-6778	277	7	partially	partially	ADV
economy-6778	277	8	implemented	implement	VERB
economy-6778	277	9	tax	tax	NOUN
economy-6778	277	10	platforms	platform	NOUN
economy-6778	277	11	,	,	PUNCT
economy-6778	277	12	25.26	25.26	NUM
economy-6778	277	13	%	%	NOUN
economy-6778	277	14	were	be	AUX
economy-6778	277	15	in	in	ADP
economy-6778	277	16	the	the	DET
economy-6778	277	17	process	process	NOUN
economy-6778	277	18	of	of	ADP
economy-6778	277	19	implementation	implementation	NOUN
economy-6778	277	20	.	.	PUNCT
economy-6778	278	1	however	however	ADV
economy-6778	278	2	,	,	PUNCT
economy-6778	278	3	25.78	25.78	NUM
economy-6778	278	4	%	%	NOUN
economy-6778	278	5	did	do	AUX
economy-6778	278	6	not	not	PART
economy-6778	278	7	implement	implement	VERB
economy-6778	278	8	digital	digital	ADJ
economy-6778	278	9	platforms	platform	NOUN
economy-6778	278	10	yet	yet	ADV
economy-6778	278	11	.	.	PUNCT
economy-6778	279	1	in	in	ADP
economy-6778	279	2	terms	term	NOUN
economy-6778	279	3	of	of	ADP
economy-6778	279	4	objectives	objective	NOUN
economy-6778	279	5	,	,	PUNCT
economy-6778	279	6	17.97	17.97	NUM
economy-6778	279	7	%	%	NOUN
economy-6778	279	8	of	of	ADP
economy-6778	279	9	the	the	DET
economy-6778	279	10	sampled	sample	VERB
economy-6778	279	11	respondents	respondent	NOUN
economy-6778	279	12	stated	state	VERB
economy-6778	279	13	that	that	SCONJ
economy-6778	279	14	improving	improve	VERB
economy-6778	279	15	tax	tax	NOUN
economy-6778	279	16	collection	collection	NOUN
economy-6778	279	17	efficiency	efficiency	NOUN
economy-6778	279	18	was	be	AUX
economy-6778	279	19	the	the	DET
economy-6778	279	20	main	main	ADJ
economy-6778	279	21	goal	goal	NOUN
economy-6778	279	22	of	of	ADP
economy-6778	279	23	setting	set	VERB
economy-6778	279	24	up	up	ADP
economy-6778	279	25	digital	digital	ADJ
economy-6778	279	26	tax	tax	NOUN
economy-6778	279	27	platforms	platform	NOUN
economy-6778	279	28	in	in	ADP
economy-6778	279	29	their	their	PRON
economy-6778	279	30	firms	firm	NOUN
economy-6778	279	31	.	.	PUNCT
economy-6778	280	1	while	while	SCONJ
economy-6778	280	2	16.41	16.41	NUM
economy-6778	280	3	%	%	NOUN
economy-6778	280	4	of	of	ADP
economy-6778	280	5	respondents	respondent	NOUN
economy-6778	280	6	asserted	assert	VERB
economy-6778	280	7	that	that	SCONJ
economy-6778	280	8	enhancing	enhance	VERB
economy-6778	280	9	revenue	revenue	NOUN
economy-6778	280	10	generation	generation	NOUN
economy-6778	280	11	informed	inform	VERB
economy-6778	280	12	digitalization	digitalization	NOUN
economy-6778	280	13	of	of	ADP
economy-6778	280	14	tax	tax	NOUN
economy-6778	280	15	in	in	ADP
economy-6778	280	16	their	their	PRON
economy-6778	280	17	firms	firm	NOUN
economy-6778	280	18	.	.	PUNCT
economy-6778	281	1	15.63	15.63	NUM
economy-6778	281	2	%	%	NOUN
economy-6778	281	3	of	of	ADP
economy-6778	281	4	the	the	DET
economy-6778	281	5	respondents	respondent	NOUN
economy-6778	281	6	opined	opine	VERB
economy-6778	281	7	that	that	PRON
economy-6778	281	8	to	to	PART
economy-6778	281	9	facilitate	facilitate	VERB
economy-6778	281	10	easier	easy	ADJ
economy-6778	281	11	tax	tax	NOUN
economy-6778	281	12	filing	filing	NOUN
economy-6778	281	13	for	for	ADP
economy-6778	281	14	taxpayers	taxpayer	NOUN
economy-6778	281	15	,	,	PUNCT
economy-6778	281	16	informed	inform	VERB
economy-6778	281	17	digitalization	digitalization	NOUN
economy-6778	281	18	tax	tax	NOUN
economy-6778	281	19	platforms	platform	NOUN
economy-6778	281	20	in	in	ADP
economy-6778	281	21	their	their	PRON
economy-6778	281	22	organisations	organisation	NOUN
economy-6778	281	23	.	.	PUNCT
economy-6778	282	1	15.89	15.89	NUM
economy-6778	282	2	%	%	NOUN
economy-6778	282	3	of	of	ADP
economy-6778	282	4	respondents	respondent	NOUN
economy-6778	282	5	indicated	indicate	VERB
economy-6778	282	6	that	that	SCONJ
economy-6778	282	7	improving	improve	VERB
economy-6778	282	8	transparency	transparency	NOUN
economy-6778	282	9	in	in	ADP
economy-6778	282	10	tax	tax	NOUN
economy-6778	282	11	processes	process	NOUN
economy-6778	282	12	formed	form	VERB
economy-6778	282	13	the	the	DET
economy-6778	282	14	basis	basis	NOUN
economy-6778	282	15	of	of	ADP
economy-6778	282	16	tax	tax	NOUN
economy-6778	282	17	platforms	platform	NOUN
economy-6778	282	18	'	'	PART
economy-6778	282	19	digitalization	digitalization	NOUN
economy-6778	282	20	.	.	PUNCT
economy-6778	283	1	20.57	20.57	NUM
economy-6778	283	2	%	%	NOUN
economy-6778	283	3	of	of	ADP
economy-6778	283	4	the	the	DET
economy-6778	283	5	sampled	sample	VERB
economy-6778	283	6	respondents	respondent	NOUN
economy-6778	283	7	stated	state	VERB
economy-6778	283	8	that	that	SCONJ
economy-6778	283	9	reducing	reduce	VERB
economy-6778	283	10	corruption	corruption	NOUN
economy-6778	283	11	and	and	CCONJ
economy-6778	283	12	fraud	fraud	NOUN
economy-6778	283	13	was	be	AUX
economy-6778	283	14	the	the	DET
economy-6778	283	15	main	main	ADJ
economy-6778	283	16	objective	objective	NOUN
economy-6778	283	17	of	of	ADP
economy-6778	283	18	using	use	VERB
economy-6778	283	19	digital	digital	ADJ
economy-6778	283	20	tax	tax	NOUN
economy-6778	283	21	platforms	platform	NOUN
economy-6778	283	22	in	in	ADP
economy-6778	283	23	their	their	PRON
economy-6778	283	24	organisations	organisation	NOUN
economy-6778	283	25	.	.	PUNCT
economy-6778	284	1	13.54	13.54	NUM
economy-6778	284	2	%	%	NOUN
economy-6778	284	3	of	of	ADP
economy-6778	284	4	the	the	DET
economy-6778	284	5	respondents	respondent	NOUN
economy-6778	284	6	did	do	AUX
economy-6778	284	7	not	not	PART
economy-6778	284	8	specify	specify	VERB
economy-6778	284	9	.	.	PUNCT
economy-6778	285	1	furthermore	furthermore	ADV
economy-6778	285	2	,	,	PUNCT
economy-6778	285	3	30.21	30.21	NUM
economy-6778	285	4	%	%	NOUN
economy-6778	285	5	of	of	ADP
economy-6778	285	6	the	the	DET
economy-6778	285	7	respondents	respondent	NOUN
economy-6778	285	8	emphasised	emphasise	VERB
economy-6778	285	9	that	that	SCONJ
economy-6778	285	10	digital	digital	ADJ
economy-6778	285	11	tax	tax	NOUN
economy-6778	285	12	platforms	platform	NOUN
economy-6778	285	13	did	do	AUX
economy-6778	285	14	not	not	PART
economy-6778	285	15	contribute	contribute	VERB
economy-6778	285	16	to	to	ADP
economy-6778	285	17	the	the	DET
economy-6778	285	18	funding	funding	NOUN
economy-6778	285	19	of	of	ADP
economy-6778	285	20	capital	capital	NOUN
economy-6778	285	21	projects	project	NOUN
economy-6778	285	22	.	.	PUNCT
economy-6778	286	1	while	while	SCONJ
economy-6778	286	2	22.92	22.92	NUM
economy-6778	286	3	%	%	NOUN
economy-6778	286	4	and	and	CCONJ
economy-6778	286	5	23.7	23.7	NUM
economy-6778	286	6	%	%	NOUN
economy-6778	286	7	stated	state	VERB
economy-6778	286	8	that	that	SCONJ
economy-6778	286	9	digital	digital	ADJ
economy-6778	286	10	tax	tax	NOUN
economy-6778	286	11	platforms	platform	NOUN
economy-6778	286	12	contributed	contribute	VERB
economy-6778	286	13	to	to	ADP
economy-6778	286	14	the	the	DET
economy-6778	286	15	funding	funding	NOUN
economy-6778	286	16	of	of	ADP
economy-6778	286	17	capital	capital	NOUN
economy-6778	286	18	projects	project	NOUN
economy-6778	286	19	to	to	ADP
economy-6778	286	20	a	a	DET
economy-6778	286	21	small	small	ADJ
economy-6778	286	22	and	and	CCONJ
economy-6778	286	23	moderate	moderate	ADJ
economy-6778	286	24	extent	extent	NOUN
economy-6778	286	25	.	.	PUNCT
economy-6778	287	1	23.18	23.18	NUM
economy-6778	287	2	%	%	NOUN
economy-6778	287	3	of	of	ADP
economy-6778	287	4	the	the	DET
economy-6778	287	5	sample	sample	NOUN
economy-6778	287	6	stated	state	VERB
economy-6778	287	7	that	that	SCONJ
economy-6778	287	8	digital	digital	ADJ
economy-6778	287	9	tax	tax	NOUN
economy-6778	287	10	platforms	platform	NOUN
economy-6778	287	11	contributed	contribute	VERB
economy-6778	287	12	to	to	ADP
economy-6778	287	13	the	the	DET
economy-6778	287	14	funding	funding	NOUN
economy-6778	287	15	of	of	ADP
economy-6778	287	16	capital	capital	NOUN
economy-6778	287	17	projects	project	NOUN
economy-6778	287	18	to	to	ADP
economy-6778	287	19	a	a	DET
economy-6778	287	20	great	great	ADJ
economy-6778	287	21	extent	extent	NOUN
economy-6778	287	22	.	.	PUNCT
economy-6778	288	1	in	in	ADP
economy-6778	288	2	terms	term	NOUN
economy-6778	288	3	of	of	ADP
economy-6778	288	4	challenges	challenge	NOUN
economy-6778	288	5	encountered	encounter	VERB
economy-6778	288	6	during	during	ADP
economy-6778	288	7	the	the	DET
economy-6778	288	8	use	use	NOUN
economy-6778	288	9	of	of	ADP
economy-6778	288	10	the	the	DET
economy-6778	288	11	digital	digital	ADJ
economy-6778	288	12	tax	tax	NOUN
economy-6778	288	13	platform	platform	NOUN
economy-6778	288	14	,	,	PUNCT
economy-6778	288	15	16.67	16.67	NUM
economy-6778	288	16	%	%	NOUN
economy-6778	288	17	of	of	ADP
economy-6778	288	18	the	the	DET
economy-6778	288	19	sampled	sample	VERB
economy-6778	288	20	respondents	respondent	NOUN
economy-6778	288	21	stated	state	VERB
economy-6778	288	22	that	that	SCONJ
economy-6778	288	23	they	they	PRON
economy-6778	288	24	encountered	encounter	VERB
economy-6778	288	25	a	a	DET
economy-6778	288	26	lack	lack	NOUN
economy-6778	288	27	of	of	ADP
economy-6778	288	28	technical	technical	ADJ
economy-6778	288	29	infrastructure	infrastructure	NOUN
economy-6778	288	30	during	during	ADP
economy-6778	288	31	digital	digital	ADJ
economy-6778	288	32	tax	tax	NOUN
economy-6778	288	33	platform	platform	NOUN
economy-6778	288	34	adoption	adoption	NOUN
economy-6778	288	35	.	.	PUNCT
economy-6778	289	1	14.84	14.84	NUM
economy-6778	289	2	%	%	NOUN
economy-6778	289	3	stated	state	VERB
economy-6778	289	4	that	that	SCONJ
economy-6778	289	5	poor	poor	ADJ
economy-6778	289	6	internet	internet	NOUN
economy-6778	289	7	connectivity	connectivity	NOUN
economy-6778	289	8	contributed	contribute	VERB
economy-6778	289	9	to	to	ADP
economy-6778	289	10	the	the	DET
economy-6778	289	11	challenges	challenge	NOUN
economy-6778	289	12	of	of	ADP
economy-6778	289	13	the	the	DET
economy-6778	289	14	digital	digital	ADJ
economy-6778	289	15	tax	tax	NOUN
economy-6778	289	16	platform	platform	NOUN
economy-6778	289	17	.	.	PUNCT
economy-6778	290	1	while	while	SCONJ
economy-6778	290	2	16.41	16.41	NUM
economy-6778	290	3	%	%	NOUN
economy-6778	290	4	opined	opine	VERB
economy-6778	290	5	that	that	SCONJ
economy-6778	290	6	limited	limited	ADJ
economy-6778	290	7	training	training	NOUN
economy-6778	290	8	and	and	CCONJ
economy-6778	290	9	capacity	capacity	NOUN
economy-6778	290	10	building	building	NOUN
economy-6778	290	11	was	be	AUX
economy-6778	290	12	the	the	DET
economy-6778	290	13	bane	bane	NOUN
economy-6778	290	14	of	of	ADP
economy-6778	290	15	digital	digital	ADJ
economy-6778	290	16	tax	tax	NOUN
economy-6778	290	17	,	,	PUNCT
economy-6778	290	18	18.75	18.75	NUM
economy-6778	290	19	%	%	NOUN
economy-6778	290	20	of	of	ADP
economy-6778	290	21	the	the	DET
economy-6778	290	22	respondents	respondent	NOUN
economy-6778	290	23	suggested	suggest	VERB
economy-6778	290	24	that	that	SCONJ
economy-6778	290	25	resistance	resistance	NOUN
economy-6778	290	26	to	to	PART
economy-6778	290	27	change	change	VERB
economy-6778	290	28	from	from	ADP
economy-6778	290	29	employees	employee	NOUN
economy-6778	290	30	or	or	CCONJ
economy-6778	290	31	taxpayers	taxpayer	NOUN
economy-6778	290	32	accounted	account	VERB
economy-6778	290	33	for	for	ADP
economy-6778	290	34	these	these	DET
economy-6778	290	35	challenges	challenge	NOUN
economy-6778	290	36	.	.	PUNCT
economy-6778	291	1	again	again	ADV
economy-6778	291	2	,	,	PUNCT
economy-6778	291	3	14.58	14.58	NUM
economy-6778	291	4	%	%	NOUN
economy-6778	291	5	of	of	ADP
economy-6778	291	6	the	the	DET
economy-6778	291	7	respondents	respondent	NOUN
economy-6778	291	8	stated	state	VERB
economy-6778	291	9	there	there	PRON
economy-6778	291	10	was	be	VERB
economy-6778	291	11	limited	limited	ADJ
economy-6778	291	12	awareness	awareness	NOUN
economy-6778	291	13	among	among	ADP
economy-6778	291	14	taxpayers	taxpayer	NOUN
economy-6778	291	15	,	,	PUNCT
economy-6778	291	16	while	while	SCONJ
economy-6778	291	17	18.75	18.75	NUM
economy-6778	291	18	%	%	NOUN
economy-6778	291	19	did	do	AUX
economy-6778	291	20	not	not	PART
economy-6778	291	21	specify	specify	VERB
economy-6778	291	22	.	.	PUNCT
economy-6778	292	1	however	however	ADV
economy-6778	292	2	,	,	PUNCT
economy-6778	292	3	28.13	28.13	NUM
economy-6778	292	4	%	%	NOUN
economy-6778	292	5	of	of	ADP
economy-6778	292	6	the	the	DET
economy-6778	292	7	respondents	respondent	NOUN
economy-6778	292	8	believed	believe	VERB
economy-6778	292	9	the	the	DET
economy-6778	292	10	adoption	adoption	NOUN
economy-6778	292	11	of	of	ADP
economy-6778	292	12	digital	digital	ADJ
economy-6778	292	13	tax	tax	NOUN
economy-6778	292	14	platforms	platform	NOUN
economy-6778	292	15	would	would	AUX
economy-6778	292	16	enhance	enhance	VERB
economy-6778	292	17	the	the	DET
economy-6778	292	18	sustainability	sustainability	NOUN
economy-6778	292	19	of	of	ADP
economy-6778	292	20	funding	funding	NOUN
economy-6778	292	21	for	for	ADP
economy-6778	292	22	capital	capital	NOUN
economy-6778	292	23	projects	project	NOUN
economy-6778	292	24	.	.	PUNCT
economy-6778	293	1	while	while	SCONJ
economy-6778	293	2	31.77	31.77	NUM
economy-6778	293	3	%	%	NOUN
economy-6778	293	4	of	of	ADP
economy-6778	293	5	the	the	DET
economy-6778	293	6	respondents	respondent	NOUN
economy-6778	293	7	did	do	AUX
economy-6778	293	8	not	not	PART
economy-6778	293	9	believe	believe	VERB
economy-6778	293	10	the	the	DET
economy-6778	293	11	adoption	adoption	NOUN
economy-6778	293	12	of	of	ADP
economy-6778	293	13	digital	digital	ADJ
economy-6778	293	14	tax	tax	NOUN
economy-6778	293	15	platforms	platform	NOUN
economy-6778	293	16	would	would	AUX
economy-6778	293	17	enhance	enhance	VERB
economy-6778	293	18	the	the	DET
economy-6778	293	19	sustainability	sustainability	NOUN
economy-6778	293	20	of	of	ADP
economy-6778	293	21	funding	funding	NOUN
economy-6778	293	22	for	for	ADP
economy-6778	293	23	capital	capital	NOUN
economy-6778	293	24	projects	project	NOUN
economy-6778	293	25	,	,	PUNCT
economy-6778	293	26	40.10	40.10	NUM
economy-6778	293	27	%	%	NOUN
economy-6778	293	28	of	of	ADP
economy-6778	293	29	the	the	DET
economy-6778	293	30	respondents	respondent	NOUN
economy-6778	293	31	were	be	AUX
economy-6778	293	32	indifferent	indifferent	ADJ
economy-6778	293	33	.	.	PUNCT
economy-6778	294	1	table	table	NOUN
economy-6778	294	2	3	3	NUM
economy-6778	294	3	.	.	PUNCT
economy-6778	294	4	frequency	frequency	NOUN
economy-6778	294	5	distributions	distribution	NOUN
economy-6778	294	6	.	.	PUNCT
economy-6778	295	1	role	role	NOUN
economy-6778	295	2	frequency	frequency	NOUN
economy-6778	295	3	percent	percent	NOUN
economy-6778	295	4	cumulative	cumulative	ADJ
economy-6778	295	5	percent	percent	NOUN
economy-6778	295	6	1	1	NUM
economy-6778	295	7	93	93	NUM
economy-6778	295	8	24.22	24.22	NUM
economy-6778	295	9	%	%	NOUN
economy-6778	295	10	24.22	24.22	NUM
economy-6778	295	11	%	%	NOUN
economy-6778	295	12	2	2	NUM
economy-6778	295	13	98	98	NUM
economy-6778	295	14	25.52	25.52	NUM
economy-6778	295	15	%	%	NOUN
economy-6778	295	16	49.74	49.74	NUM
economy-6778	295	17	%	%	NOUN
economy-6778	295	18	3	3	NUM
economy-6778	295	19	86	86	NUM
economy-6778	295	20	22.40	22.40	NUM
economy-6778	295	21	%	%	NOUN
economy-6778	295	22	72.14	72.14	NUM
economy-6778	295	23	%	%	NOUN
economy-6778	295	24	4	4	NUM
economy-6778	295	25	107	107	NUM
economy-6778	295	26	27.86	27.86	NUM
economy-6778	295	27	%	%	NOUN
economy-6778	295	28	100.00	100.00	NUM
economy-6778	295	29	%	%	NOUN
economy-6778	295	30	total	total	NOUN
economy-6778	295	31	384	384	NUM
economy-6778	295	32	100.00	100.00	NUM
economy-6778	295	33	%	%	NOUN
economy-6778	295	34	organisation	organisation	NOUN
economy-6778	295	35	1	1	NUM
economy-6778	295	36	114	114	NUM
economy-6778	295	37	29.69	29.69	NUM
economy-6778	295	38	%	%	NOUN
economy-6778	295	39	29.69	29.69	NUM
economy-6778	295	40	%	%	NOUN
economy-6778	295	41	2	2	NUM
economy-6778	295	42	89	89	NUM
economy-6778	295	43	23.18	23.18	NUM
economy-6778	295	44	%	%	NOUN
economy-6778	295	45	52.86	52.86	NUM
economy-6778	295	46	%	%	NOUN
economy-6778	295	47	3	3	NUM
economy-6778	295	48	75	75	NUM
economy-6778	295	49	19.53	19.53	NUM
economy-6778	295	50	%	%	NOUN
economy-6778	295	51	72.40	72.40	NUM
economy-6778	295	52	%	%	NOUN
economy-6778	295	53	4	4	NUM
economy-6778	295	54	106	106	NUM
economy-6778	295	55	27.60	27.60	NUM
economy-6778	295	56	%	%	NOUN
economy-6778	295	57	100.00	100.00	NUM
economy-6778	295	58	%	%	NOUN
economy-6778	295	59	total	total	NOUN
economy-6778	295	60	384	384	NUM
economy-6778	295	61	100.00	100.00	NUM
economy-6778	295	62	%	%	NOUN
economy-6778	295	63	experience	experience	NOUN
economy-6778	295	64	1	1	NUM
economy-6778	295	65	94	94	NUM
economy-6778	295	66	24.48	24.48	NUM
economy-6778	295	67	%	%	NOUN
economy-6778	295	68	24.48	24.48	NUM
economy-6778	295	69	%	%	NOUN
economy-6778	295	70	3	3	NUM
economy-6778	295	71	75	75	NUM
economy-6778	295	72	19.53	19.53	NUM
economy-6778	295	73	%	%	NOUN
economy-6778	295	74	44.01	44.01	NUM
economy-6778	295	75	%	%	NOUN
economy-6778	295	76	4	4	NUM
economy-6778	295	77	79	79	NUM
economy-6778	295	78	20.57	20.57	NUM
economy-6778	295	79	%	%	NOUN
economy-6778	295	80	64.58	64.58	NUM
economy-6778	295	81	%	%	NOUN
economy-6778	295	82	5	5	NUM
economy-6778	295	83	136	136	NUM
economy-6778	295	84	35.42	35.42	NUM
economy-6778	295	85	%	%	NOUN
economy-6778	295	86	100.00	100.00	NUM
economy-6778	295	87	%	%	NOUN
economy-6778	295	88	total	total	NOUN
economy-6778	295	89	384	384	NUM
economy-6778	295	90	100.00	100.00	NUM
economy-6778	295	91	%	%	NOUN
economy-6778	295	92	familiarity	familiarity	NOUN
economy-6778	295	93	level	level	NOUN
economy-6778	295	94	1	1	NUM
economy-6778	295	95	100	100	NUM
economy-6778	295	96	26.04	26.04	NUM
economy-6778	295	97	%	%	NOUN
economy-6778	295	98	26.04	26.04	NUM
economy-6778	295	99	%	%	NOUN
economy-6778	295	100	2	2	NUM
economy-6778	295	101	99	99	NUM
economy-6778	295	102	25.78	25.78	NUM
economy-6778	295	103	%	%	NOUN
economy-6778	295	104	51.82	51.82	NUM
economy-6778	295	105	%	%	NOUN
economy-6778	295	106	3	3	NUM
economy-6778	295	107	92	92	NUM
economy-6778	295	108	23.96	23.96	NUM
economy-6778	295	109	%	%	NOUN
economy-6778	295	110	75.78	75.78	NUM
economy-6778	295	111	%	%	NOUN
economy-6778	295	112	4	4	NUM
economy-6778	295	113	93	93	NUM
economy-6778	295	114	24.22	24.22	NUM
economy-6778	295	115	%	%	NOUN
economy-6778	295	116	100.00	100.00	NUM
economy-6778	295	117	%	%	NOUN
economy-6778	295	118	total	total	NOUN
economy-6778	295	119	384	384	NUM
economy-6778	295	120	100.00	100.00	NUM
economy-6778	295	121	%	%	NOUN
economy-6778	295	122	participation	participation	NOUN
economy-6778	295	123	1	1	NUM
economy-6778	295	124	194	194	NUM
economy-6778	295	125	50.52	50.52	NUM
economy-6778	295	126	%	%	NOUN
economy-6778	295	127	50.52	50.52	NUM
economy-6778	295	128	%	%	NOUN
economy-6778	295	129	economy	economy	NOUN
economy-6778	295	130	,	,	PUNCT
economy-6778	295	131	2025	2025	NUM
economy-6778	295	132	,	,	PUNCT
economy-6778	295	133	12(2	12(2	NUM
economy-6778	295	134	):	):	PUNCT
economy-6778	295	135	26	26	NUM
economy-6778	295	136	-	-	SYM
economy-6778	295	137	39	39	NUM
economy-6778	295	138	34	34	NUM
economy-6778	295	139	©	©	PROPN
economy-6778	295	140	2025	2025	NUM
economy-6778	295	141	by	by	ADP
economy-6778	295	142	the	the	DET
economy-6778	295	143	authors	author	NOUN
economy-6778	295	144	;	;	PUNCT
economy-6778	295	145	licensee	licensee	PROPN
economy-6778	295	146	asian	asian	ADJ
economy-6778	295	147	online	online	PROPN
economy-6778	295	148	journal	journal	PROPN
economy-6778	295	149	publishing	publishing	NOUN
economy-6778	295	150	group	group	NOUN
economy-6778	295	151	2	2	NUM
economy-6778	295	152	190	190	NUM
economy-6778	295	153	49.48	49.48	NUM
economy-6778	295	154	%	%	NOUN
economy-6778	295	155	100.00	100.00	NUM
economy-6778	295	156	%	%	NOUN
economy-6778	295	157	total	total	NOUN
economy-6778	295	158	384	384	NUM
economy-6778	295	159	100.00	100.00	NUM
economy-6778	295	160	%	%	NOUN
economy-6778	295	161	adoption	adoption	NOUN
economy-6778	295	162	status	status	VERB
economy-6778	295	163	1	1	NUM
economy-6778	295	164	92	92	NUM
economy-6778	295	165	23.96	23.96	NUM
economy-6778	295	166	%	%	NOUN
economy-6778	295	167	23.96	23.96	NUM
economy-6778	295	168	%	%	NOUN
economy-6778	295	169	2	2	NUM
economy-6778	295	170	96	96	NUM
economy-6778	295	171	25.00	25.00	NUM
economy-6778	295	172	%	%	NOUN
economy-6778	295	173	48.96	48.96	NUM
economy-6778	295	174	%	%	NOUN
economy-6778	295	175	3	3	NUM
economy-6778	295	176	97	97	NUM
economy-6778	295	177	25.26	25.26	NUM
economy-6778	295	178	%	%	NOUN
economy-6778	295	179	74.22	74.22	NUM
economy-6778	295	180	%	%	NOUN
economy-6778	295	181	4	4	NUM
economy-6778	295	182	99	99	NUM
economy-6778	295	183	25.78	25.78	NUM
economy-6778	295	184	%	%	NOUN
economy-6778	295	185	100.00	100.00	NUM
economy-6778	295	186	%	%	NOUN
economy-6778	295	187	total	total	NOUN
economy-6778	295	188	384	384	NUM
economy-6778	295	189	100.00	100.00	NUM
economy-6778	295	190	%	%	NOUN
economy-6778	295	191	objective	objective	ADJ
economy-6778	295	192	1	1	NUM
economy-6778	295	193	69	69	NUM
economy-6778	295	194	17.97	17.97	NUM
economy-6778	295	195	%	%	NOUN
economy-6778	295	196	17.97	17.97	NUM
economy-6778	295	197	%	%	NOUN
economy-6778	295	198	2	2	NUM
economy-6778	295	199	63	63	NUM
economy-6778	295	200	16.41	16.41	NUM
economy-6778	295	201	%	%	NOUN
economy-6778	295	202	34.38	34.38	NUM
economy-6778	295	203	%	%	NOUN
economy-6778	295	204	3	3	NUM
economy-6778	295	205	60	60	NUM
economy-6778	295	206	15.63	15.63	NUM
economy-6778	295	207	%	%	NOUN
economy-6778	295	208	50.00	50.00	NUM
economy-6778	295	209	%	%	NOUN
economy-6778	295	210	4	4	NUM
economy-6778	295	211	61	61	NUM
economy-6778	295	212	15.89	15.89	NUM
economy-6778	295	213	%	%	NOUN
economy-6778	295	214	65.89	65.89	NUM
economy-6778	295	215	%	%	NOUN
economy-6778	295	216	5	5	NUM
economy-6778	295	217	79	79	NUM
economy-6778	295	218	20.57	20.57	NUM
economy-6778	295	219	%	%	NOUN
economy-6778	295	220	86.46	86.46	NUM
economy-6778	295	221	%	%	NOUN
economy-6778	295	222	6	6	NUM
economy-6778	295	223	52	52	NUM
economy-6778	295	224	13.54	13.54	NUM
economy-6778	295	225	%	%	NOUN
economy-6778	295	226	100.00	100.00	NUM
economy-6778	295	227	%	%	NOUN
economy-6778	295	228	total	total	NOUN
economy-6778	295	229	384	384	NUM
economy-6778	295	230	100.00	100.00	NUM
economy-6778	295	231	%	%	NOUN
economy-6778	295	232	contribution	contribution	NOUN
economy-6778	295	233	level	level	NOUN
economy-6778	295	234	1	1	NUM
economy-6778	295	235	116	116	NUM
economy-6778	295	236	30.21	30.21	NUM
economy-6778	295	237	%	%	NOUN
economy-6778	295	238	30.21	30.21	NUM
economy-6778	295	239	%	%	NOUN
economy-6778	295	240	2	2	NUM
economy-6778	295	241	88	88	NUM
economy-6778	295	242	22.92	22.92	NUM
economy-6778	295	243	%	%	NOUN
economy-6778	295	244	53.13	53.13	NUM
economy-6778	295	245	%	%	NOUN
economy-6778	295	246	3	3	NUM
economy-6778	295	247	91	91	NUM
economy-6778	295	248	23.70	23.70	NUM
economy-6778	295	249	%	%	NOUN
economy-6778	295	250	76.82	76.82	NUM
economy-6778	295	251	%	%	NOUN
economy-6778	295	252	4	4	NUM
economy-6778	295	253	89	89	NUM
economy-6778	295	254	23.18	23.18	NUM
economy-6778	295	255	%	%	NOUN
economy-6778	295	256	100.00	100.00	NUM
economy-6778	295	257	%	%	NOUN
economy-6778	295	258	total	total	NOUN
economy-6778	295	259	384	384	NUM
economy-6778	295	260	100.00	100.00	NUM
economy-6778	295	261	%	%	NOUN
economy-6778	295	262	challenge	challenge	NOUN
economy-6778	295	263	1	1	NUM
economy-6778	295	264	64	64	NUM
economy-6778	295	265	16.67	16.67	NUM
economy-6778	295	266	%	%	NOUN
economy-6778	295	267	16.67	16.67	NUM
economy-6778	295	268	%	%	NOUN
economy-6778	295	269	2	2	NUM
economy-6778	295	270	57	57	NUM
economy-6778	295	271	14.84	14.84	NUM
economy-6778	295	272	%	%	NOUN
economy-6778	295	273	31.51	31.51	NUM
economy-6778	295	274	%	%	NOUN
economy-6778	295	275	3	3	NUM
economy-6778	295	276	63	63	NUM
economy-6778	295	277	16.41	16.41	NUM
economy-6778	295	278	%	%	NOUN
economy-6778	295	279	47.92	47.92	NUM
economy-6778	295	280	%	%	NOUN
economy-6778	295	281	4	4	NUM
economy-6778	295	282	72	72	NUM
economy-6778	295	283	18.75	18.75	NUM
economy-6778	295	284	%	%	NOUN
economy-6778	295	285	66.67	66.67	NUM
economy-6778	295	286	%	%	NOUN
economy-6778	295	287	5	5	NUM
economy-6778	295	288	56	56	NUM
economy-6778	295	289	14.58	14.58	NUM
economy-6778	295	290	%	%	NOUN
economy-6778	295	291	81.25	81.25	NUM
economy-6778	295	292	%	%	NOUN
economy-6778	295	293	6	6	NUM
economy-6778	295	294	72	72	NUM
economy-6778	295	295	18.75	18.75	NUM
economy-6778	295	296	%	%	NOUN
economy-6778	295	297	100.00	100.00	NUM
economy-6778	295	298	%	%	NOUN
economy-6778	295	299	total	total	NOUN
economy-6778	295	300	384	384	NUM
economy-6778	295	301	100.00	100.00	NUM
economy-6778	295	302	%	%	NOUN
economy-6778	295	303	belief	belief	NOUN
economy-6778	295	304	level	level	NOUN
economy-6778	295	305	1	1	NUM
economy-6778	295	306	108	108	NUM
economy-6778	295	307	28.13	28.13	NUM
economy-6778	295	308	%	%	NOUN
economy-6778	295	309	28.13	28.13	NUM
economy-6778	295	310	%	%	NOUN
economy-6778	295	311	2	2	NUM
economy-6778	295	312	122	122	NUM
economy-6778	295	313	31.77	31.77	NUM
economy-6778	295	314	%	%	NOUN
economy-6778	295	315	59.90	59.90	NUM
economy-6778	295	316	%	%	NOUN
economy-6778	295	317	3	3	NUM
economy-6778	295	318	154	154	NUM
economy-6778	295	319	40.10	40.10	NUM
economy-6778	295	320	%	%	NOUN
economy-6778	295	321	100.00	100.00	NUM
economy-6778	295	322	%	%	NOUN
economy-6778	295	323	total	total	NOUN
economy-6778	295	324	384	384	NUM
economy-6778	295	325	100.00	100.00	NUM
economy-6778	295	326	%	%	NOUN
economy-6778	295	327	4.2	4.2	NUM
economy-6778	295	328	.	.	PUNCT
economy-6778	296	1	descriptive	descriptive	ADJ
economy-6778	296	2	statistics	statistic	NOUN
economy-6778	296	3	in	in	ADP
economy-6778	296	4	table	table	NOUN
economy-6778	296	5	4	4	NUM
economy-6778	296	6	,	,	PUNCT
economy-6778	296	7	the	the	DET
economy-6778	296	8	means	mean	NOUN
economy-6778	296	9	range	range	VERB
economy-6778	296	10	from	from	ADP
economy-6778	296	11	2.87	2.87	NUM
economy-6778	296	12	to	to	ADP
economy-6778	296	13	2.94	2.94	NUM
economy-6778	296	14	,	,	PUNCT
economy-6778	296	15	indicating	indicate	VERB
economy-6778	296	16	that	that	SCONJ
economy-6778	296	17	respondents	respondent	NOUN
economy-6778	296	18	generally	generally	ADV
economy-6778	296	19	provided	provide	VERB
economy-6778	296	20	moderate	moderate	ADJ
economy-6778	296	21	to	to	PART
economy-6778	296	22	slightly	slightly	ADV
economy-6778	296	23	above	above	ADP
economy-6778	296	24	-	-	PUNCT
economy-6778	296	25	average	average	NOUN
economy-6778	296	26	ratings	rating	NOUN
economy-6778	296	27	for	for	ADP
economy-6778	296	28	the	the	DET
economy-6778	296	29	items	item	NOUN
economy-6778	296	30	under	under	ADP
economy-6778	296	31	study	study	NOUN
economy-6778	296	32	.	.	PUNCT
economy-6778	297	1	this	this	PRON
economy-6778	297	2	indicates	indicate	VERB
economy-6778	297	3	neutral	neutral	ADJ
economy-6778	297	4	to	to	ADP
economy-6778	297	5	slightly	slightly	ADV
economy-6778	297	6	positive	positive	ADJ
economy-6778	297	7	perceptions	perception	NOUN
economy-6778	297	8	of	of	ADP
economy-6778	297	9	the	the	DET
economy-6778	297	10	listed	list	VERB
economy-6778	297	11	digital	digital	ADJ
economy-6778	297	12	tax	tax	NOUN
economy-6778	297	13	platform	platform	NOUN
economy-6778	297	14	features	feature	NOUN
economy-6778	297	15	.	.	PUNCT
economy-6778	298	1	in	in	ADP
economy-6778	298	2	terms	term	NOUN
economy-6778	298	3	of	of	ADP
economy-6778	298	4	dispersion	dispersion	NOUN
economy-6778	298	5	,	,	PUNCT
economy-6778	298	6	the	the	DET
economy-6778	298	7	standard	standard	ADJ
economy-6778	298	8	deviations	deviation	NOUN
economy-6778	298	9	range	range	VERB
economy-6778	298	10	from	from	ADP
economy-6778	298	11	0.70	0.70	NUM
economy-6778	298	12	to	to	ADP
economy-6778	298	13	0.77	0.77	NUM
economy-6778	298	14	,	,	PUNCT
economy-6778	298	15	showing	show	VERB
economy-6778	298	16	moderate	moderate	ADJ
economy-6778	298	17	variability	variability	NOUN
economy-6778	298	18	in	in	ADP
economy-6778	298	19	responses	response	NOUN
economy-6778	298	20	.	.	PUNCT
economy-6778	299	1	there	there	PRON
economy-6778	299	2	is	be	VERB
economy-6778	299	3	no	no	DET
economy-6778	299	4	extreme	extreme	ADJ
economy-6778	299	5	spread	spread	NOUN
economy-6778	299	6	,	,	PUNCT
economy-6778	299	7	which	which	PRON
economy-6778	299	8	supports	support	VERB
economy-6778	299	9	the	the	DET
economy-6778	299	10	reliability	reliability	NOUN
economy-6778	299	11	indicated	indicate	VERB
economy-6778	299	12	by	by	ADP
economy-6778	299	13	your	your	PRON
economy-6778	299	14	cronbach	cronbach	NOUN
economy-6778	299	15	’s	’s	PART
economy-6778	299	16	alpha	alpha	NOUN
economy-6778	299	17	.	.	PUNCT
economy-6778	300	1	however	however	ADV
economy-6778	300	2	,	,	PUNCT
economy-6778	300	3	the	the	DET
economy-6778	300	4	minimum	minimum	NOUN
economy-6778	300	5	is	be	AUX
economy-6778	300	6	0	0	NUM
economy-6778	300	7	,	,	PUNCT
economy-6778	300	8	and	and	CCONJ
economy-6778	300	9	maximums	maximum	NOUN
economy-6778	300	10	are	be	AUX
economy-6778	300	11	all	all	ADV
economy-6778	300	12	slightly	slightly	ADV
economy-6778	300	13	below	below	ADP
economy-6778	300	14	or	or	CCONJ
economy-6778	300	15	equal	equal	ADJ
economy-6778	300	16	to	to	ADP
economy-6778	300	17	5	5	NUM
economy-6778	300	18	,	,	PUNCT
economy-6778	300	19	which	which	PRON
economy-6778	300	20	suggests	suggest	VERB
economy-6778	300	21	respondents	respondent	NOUN
economy-6778	300	22	used	use	VERB
economy-6778	300	23	scale	scale	NOUN
economy-6778	300	24	-	-	PUNCT
economy-6778	300	25	like	like	ADJ
economy-6778	300	26	measurement	measurement	NOUN
economy-6778	300	27	.	.	PUNCT
economy-6778	301	1	table	table	NOUN
economy-6778	301	2	4	4	NUM
economy-6778	301	3	.	.	PUNCT
economy-6778	301	4	descriptive	descriptive	ADJ
economy-6778	301	5	statistics	statistic	NOUN
economy-6778	301	6	.	.	PUNCT
economy-6778	302	1	variable	variable	ADJ
economy-6778	302	2	obs	obs	PROPN
economy-6778	302	3	.	.	PUNCT
economy-6778	303	1	mean	mean	VERB
economy-6778	303	2	std	std	PROPN
economy-6778	303	3	.	.	PROPN
economy-6778	304	1	dev	dev	PROPN
economy-6778	304	2	.	.	PUNCT
economy-6778	304	3	min	min	PROPN
economy-6778	304	4	.	.	PROPN
economy-6778	304	5	max	max	PROPN
economy-6778	304	6	.	.	PUNCT
economy-6778	305	1	revenue	revenue	NOUN
economy-6778	305	2	generation	generation	NOUN
economy-6778	305	3	384	384	NUM
economy-6778	305	4	2.930	2.930	NUM
economy-6778	305	5	0.747	0.747	NUM
economy-6778	305	6	0	0	NUM
economy-6778	305	7	4.571	4.571	NUM
economy-6778	305	8	capital	capital	NOUN
economy-6778	305	9	projects	project	NOUN
economy-6778	305	10	funding	fund	VERB
economy-6778	305	11	384	384	NUM
economy-6778	305	12	2.924	2.924	NUM
economy-6778	305	13	0.769	0.769	NUM
economy-6778	305	14	0	0	NUM
economy-6778	305	15	5.000	5.000	NUM
economy-6778	305	16	electronic	electronic	ADJ
economy-6778	305	17	tax	tax	NOUN
economy-6778	305	18	filing	filing	NOUN
economy-6778	305	19	384	384	NUM
economy-6778	305	20	2.879	2.879	NUM
economy-6778	305	21	0.704	0.704	NUM
economy-6778	305	22	0	0	NUM
economy-6778	305	23	4.285	4.285	NUM
economy-6778	305	24	automated	automate	VERB
economy-6778	305	25	tax	tax	NOUN
economy-6778	305	26	payment	payment	NOUN
economy-6778	305	27	systems	system	NOUN
economy-6778	305	28	384	384	NUM
economy-6778	305	29	2.874	2.874	NUM
economy-6778	305	30	0.723	0.723	NUM
economy-6778	305	31	0	0	NUM
economy-6778	305	32	4.571	4.571	NUM
economy-6778	305	33	blockchain	blockchain	NOUN
economy-6778	305	34	-	-	PUNCT
economy-6778	305	35	based	base	VERB
economy-6778	305	36	tax	tax	NOUN
economy-6778	305	37	solutions	solution	NOUN
economy-6778	305	38	384	384	NUM
economy-6778	305	39	2.941	2.941	NUM
economy-6778	305	40	0.756	0.756	NUM
economy-6778	305	41	0	0	NUM
economy-6778	305	42	4.429	4.429	NUM
economy-6778	305	43	4.3	4.3	NUM
economy-6778	305	44	.	.	PUNCT
economy-6778	306	1	test	test	NOUN
economy-6778	306	2	of	of	ADP
economy-6778	306	3	variable	variable	NOUN
economy-6778	306	4	the	the	DET
economy-6778	306	5	outcomes	outcome	NOUN
economy-6778	306	6	of	of	ADP
economy-6778	306	7	both	both	PRON
economy-6778	306	8	preand	preand	VERB
economy-6778	306	9	post	post	ADJ
economy-6778	306	10	-	-	ADJ
economy-6778	306	11	estimation	estimation	ADJ
economy-6778	306	12	tests	test	NOUN
economy-6778	306	13	to	to	PART
economy-6778	306	14	guarantee	guarantee	VERB
economy-6778	306	15	the	the	DET
economy-6778	306	16	reliability	reliability	NOUN
economy-6778	306	17	and	and	CCONJ
economy-6778	306	18	validity	validity	NOUN
economy-6778	306	19	of	of	ADP
economy-6778	306	20	the	the	DET
economy-6778	306	21	study	study	NOUN
economy-6778	306	22	's	's	PART
economy-6778	306	23	findings	finding	NOUN
economy-6778	306	24	for	for	ADP
economy-6778	306	25	models	model	NOUN
economy-6778	306	26	1	1	NUM
economy-6778	306	27	and	and	CCONJ
economy-6778	306	28	2	2	NUM
economy-6778	306	29	,	,	PUNCT
economy-6778	306	30	respectively	respectively	ADV
economy-6778	306	31	.	.	PUNCT
economy-6778	307	1	4.3.1	4.3.1	X
economy-6778	307	2	.	.	PUNCT
economy-6778	307	3	model	model	PROPN
economy-6778	307	4	1	1	NUM
economy-6778	307	5	’s	’s	PART
economy-6778	307	6	correlation	correlation	NOUN
economy-6778	307	7	analysis	analysis	NOUN
economy-6778	307	8	table	table	NOUN
economy-6778	307	9	5	5	NUM
economy-6778	307	10	shows	show	VERB
economy-6778	307	11	the	the	DET
economy-6778	307	12	results	result	NOUN
economy-6778	307	13	of	of	ADP
economy-6778	307	14	a	a	DET
economy-6778	307	15	pairwise	pairwise	NOUN
economy-6778	307	16	correlation	correlation	NOUN
economy-6778	307	17	coefficient	coefficient	NOUN
economy-6778	307	18	test	test	NOUN
economy-6778	307	19	performed	perform	VERB
economy-6778	307	20	on	on	ADP
economy-6778	307	21	independent	independent	ADJ
economy-6778	307	22	variables	variable	NOUN
economy-6778	307	23	.	.	PUNCT
economy-6778	308	1	the	the	DET
economy-6778	308	2	test	test	NOUN
economy-6778	308	3	results	result	NOUN
economy-6778	308	4	indicated	indicate	VERB
economy-6778	308	5	a	a	DET
economy-6778	308	6	significant	significant	ADJ
economy-6778	308	7	positive	positive	ADJ
economy-6778	308	8	association	association	NOUN
economy-6778	308	9	between	between	ADP
economy-6778	308	10	revenue	revenue	NOUN
economy-6778	308	11	generation	generation	NOUN
economy-6778	308	12	and	and	CCONJ
economy-6778	308	13	electronic	electronic	ADJ
economy-6778	308	14	tax	tax	NOUN
economy-6778	308	15	filing	filing	NOUN
economy-6778	308	16	,	,	PUNCT
economy-6778	308	17	automated	automate	VERB
economy-6778	308	18	tax	tax	NOUN
economy-6778	308	19	payment	payment	NOUN
economy-6778	308	20	systems	system	NOUN
economy-6778	308	21	and	and	CCONJ
economy-6778	308	22	blockchain	blockchain	PROPN
economy-6778	308	23	-	-	PUNCT
economy-6778	308	24	based	base	VERB
economy-6778	308	25	tax	tax	NOUN
economy-6778	308	26	solutions	solution	NOUN
economy-6778	308	27	,	,	PUNCT
economy-6778	308	28	respectively	respectively	ADV
economy-6778	308	29	.	.	PUNCT
economy-6778	309	1	while	while	SCONJ
economy-6778	309	2	the	the	DET
economy-6778	309	3	coefficient	coefficient	NOUN
economy-6778	309	4	values	value	NOUN
economy-6778	309	5	range	range	VERB
economy-6778	309	6	from	from	ADP
economy-6778	309	7	0.4523	0.4523	NUM
economy-6778	309	8	to	to	ADP
economy-6778	309	9	0.5449	0.5449	NUM
economy-6778	309	10	and	and	CCONJ
economy-6778	309	11	a	a	DET
economy-6778	309	12	p	p	NOUN
economy-6778	309	13	-	-	PUNCT
economy-6778	309	14	value	value	NOUN
economy-6778	309	15	of	of	ADP
economy-6778	309	16	0.0000	0.0000	NUM
economy-6778	309	17	,	,	PUNCT
economy-6778	309	18	these	these	DET
economy-6778	309	19	findings	finding	NOUN
economy-6778	309	20	suggest	suggest	VERB
economy-6778	309	21	that	that	SCONJ
economy-6778	309	22	as	as	SCONJ
economy-6778	309	23	one	one	NUM
economy-6778	309	24	part	part	NOUN
economy-6778	309	25	of	of	ADP
economy-6778	309	26	digital	digital	ADJ
economy-6778	309	27	tax	tax	NOUN
economy-6778	309	28	infrastructure	infrastructure	NOUN
economy-6778	309	29	improves	improve	VERB
economy-6778	309	30	,	,	PUNCT
economy-6778	309	31	others	other	NOUN
economy-6778	309	32	tend	tend	VERB
economy-6778	309	33	to	to	PART
economy-6778	309	34	follow	follow	VERB
economy-6778	309	35	suit	suit	NOUN
economy-6778	309	36	.	.	PUNCT
economy-6778	310	1	the	the	DET
economy-6778	310	2	moderate	moderate	ADJ
economy-6778	310	3	and	and	CCONJ
economy-6778	310	4	significant	significant	ADJ
economy-6778	310	5	correlations	correlation	NOUN
economy-6778	310	6	indicate	indicate	VERB
economy-6778	310	7	that	that	SCONJ
economy-6778	310	8	the	the	DET
economy-6778	310	9	variables	variable	NOUN
economy-6778	310	10	are	be	AUX
economy-6778	310	11	connected	connect	VERB
economy-6778	310	12	but	but	CCONJ
economy-6778	310	13	not	not	PART
economy-6778	310	14	collinear	collinear	ADJ
economy-6778	310	15	,	,	PUNCT
economy-6778	310	16	making	make	VERB
economy-6778	310	17	them	they	PRON
economy-6778	310	18	appropriate	appropriate	ADJ
economy-6778	310	19	for	for	ADP
economy-6778	310	20	further	further	ADJ
economy-6778	310	21	multivariate	multivariate	NOUN
economy-6778	310	22	analysis	analysis	NOUN
economy-6778	310	23	.	.	PUNCT
economy-6778	311	1	table	table	NOUN
economy-6778	311	2	5	5	NUM
economy-6778	311	3	.	.	PUNCT
economy-6778	311	4	model	model	PROPN
economy-6778	311	5	1	1	NUM
economy-6778	311	6	’s	’s	PART
economy-6778	311	7	correlation	correlation	NOUN
economy-6778	311	8	analysis	analysis	NOUN
economy-6778	311	9	.	.	PUNCT
economy-6778	312	1	variable	variable	ADJ
economy-6778	312	2	revenue	revenue	NOUN
economy-6778	312	3	generation	generation	NOUN
economy-6778	312	4	electronic	electronic	ADJ
economy-6778	312	5	tax	tax	NOUN
economy-6778	312	6	filing	filing	NOUN
economy-6778	312	7	automated	automate	VERB
economy-6778	312	8	tax	tax	NOUN
economy-6778	312	9	payment	payment	NOUN
economy-6778	312	10	systems	system	NOUN
economy-6778	312	11	blockchain	blockchain	PROPN
economy-6778	312	12	-	-	PUNCT
economy-6778	312	13	based	base	VERB
economy-6778	312	14	tax	tax	NOUN
economy-6778	312	15	solutions	solution	NOUN
economy-6778	312	16	revenue	revenue	NOUN
economy-6778	312	17	generation	generation	NOUN
economy-6778	312	18	1.0000	1.0000	NUM
economy-6778	312	19	electronic	electronic	ADJ
economy-6778	312	20	tax	tax	NOUN
economy-6778	312	21	filing	filing	NOUN
economy-6778	312	22	0.4523	0.4523	NUM
economy-6778	312	23	*	*	SYM
economy-6778	312	24	1.0000	1.0000	NUM
economy-6778	312	25	automated	automate	VERB
economy-6778	312	26	tax	tax	NOUN
economy-6778	312	27	payment	payment	NOUN
economy-6778	312	28	systems	system	NOUN
economy-6778	312	29	0.5449	0.5449	NUM
economy-6778	312	30	*	*	NOUN
economy-6778	312	31	0.5064	0.5064	NUM
economy-6778	312	32	*	*	SYM
economy-6778	312	33	1.0000	1.0000	NUM
economy-6778	312	34	blockchain	blockchain	NOUN
economy-6778	312	35	-	-	PUNCT
economy-6778	312	36	based	base	VERB
economy-6778	312	37	tax	tax	NOUN
economy-6778	312	38	solutions	solution	NOUN
economy-6778	312	39	0.4882	0.4882	NUM
economy-6778	312	40	*	*	SYM
economy-6778	312	41	0.5343	0.5343	NUM
economy-6778	312	42	*	*	SYM
economy-6778	312	43	0.4846	0.4846	NUM
economy-6778	312	44	*	*	SYM
economy-6778	312	45	1.0000	1.0000	NUM
economy-6778	312	46	economy	economy	NOUN
economy-6778	312	47	,	,	PUNCT
economy-6778	312	48	2025	2025	NUM
economy-6778	312	49	,	,	PUNCT
economy-6778	312	50	12(2	12(2	NUM
economy-6778	312	51	):	):	PUNCT
economy-6778	312	52	26	26	NUM
economy-6778	312	53	-	-	SYM
economy-6778	312	54	39	39	NUM
economy-6778	312	55	35	35	NUM
economy-6778	312	56	©	©	PROPN
economy-6778	312	57	2025	2025	NUM
economy-6778	312	58	by	by	ADP
economy-6778	312	59	the	the	DET
economy-6778	312	60	authors	author	NOUN
economy-6778	312	61	;	;	PUNCT
economy-6778	312	62	licensee	licensee	PROPN
economy-6778	312	63	asian	asian	ADJ
economy-6778	312	64	online	online	PROPN
economy-6778	312	65	journal	journal	PROPN
economy-6778	312	66	publishing	publishing	NOUN
economy-6778	312	67	group	group	PROPN
economy-6778	312	68	4.3.2	4.3.2	PROPN
economy-6778	312	69	.	.	PUNCT
economy-6778	312	70	model	model	PROPN
economy-6778	312	71	1	1	NUM
economy-6778	312	72	’s	’s	PART
economy-6778	312	73	post	post	ADJ
economy-6778	312	74	-	-	ADJ
economy-6778	312	75	estimation	estimation	ADJ
economy-6778	312	76	test	test	NOUN
economy-6778	312	77	also	also	ADV
economy-6778	312	78	,	,	PUNCT
economy-6778	312	79	based	base	VERB
economy-6778	312	80	on	on	ADP
economy-6778	312	81	the	the	DET
economy-6778	312	82	results	result	NOUN
economy-6778	312	83	of	of	ADP
economy-6778	312	84	the	the	DET
economy-6778	312	85	previous	previous	ADJ
economy-6778	312	86	correlation	correlation	NOUN
economy-6778	312	87	investigation	investigation	NOUN
economy-6778	312	88	,	,	PUNCT
economy-6778	312	89	the	the	DET
economy-6778	312	90	degree	degree	NOUN
economy-6778	312	91	of	of	ADP
economy-6778	312	92	multicollinearity	multicollinearity	NOUN
economy-6778	312	93	in	in	ADP
economy-6778	312	94	the	the	DET
economy-6778	312	95	data	data	NOUN
economy-6778	312	96	distribution	distribution	NOUN
economy-6778	312	97	was	be	AUX
economy-6778	312	98	estimated	estimate	VERB
economy-6778	312	99	using	use	VERB
economy-6778	312	100	the	the	DET
economy-6778	312	101	variance	variance	NOUN
economy-6778	312	102	inflation	inflation	NOUN
economy-6778	312	103	factor	factor	NOUN
economy-6778	312	104	(	(	PUNCT
economy-6778	312	105	vif	vif	NOUN
economy-6778	312	106	)	)	PUNCT
economy-6778	312	107	analysis	analysis	NOUN
economy-6778	312	108	.	.	PUNCT
economy-6778	313	1	in	in	ADP
economy-6778	313	2	this	this	DET
economy-6778	313	3	regard	regard	NOUN
economy-6778	313	4	,	,	PUNCT
economy-6778	313	5	there	there	PRON
economy-6778	313	6	is	be	VERB
economy-6778	313	7	no	no	DET
economy-6778	313	8	multicollinearity	multicollinearity	NOUN
economy-6778	313	9	since	since	SCONJ
economy-6778	313	10	the	the	DET
economy-6778	313	11	mean	mean	ADJ
economy-6778	313	12	vifs	vif	NOUN
economy-6778	313	13	of	of	ADP
economy-6778	313	14	these	these	DET
economy-6778	313	15	variables	variable	NOUN
economy-6778	313	16	are	be	AUX
economy-6778	313	17	1.53	1.53	NUM
economy-6778	313	18	.	.	PUNCT
economy-6778	314	1	likewise	likewise	ADV
economy-6778	314	2	,	,	PUNCT
economy-6778	314	3	the	the	DET
economy-6778	314	4	constant	constant	ADJ
economy-6778	314	5	variance	variance	NOUN
economy-6778	314	6	of	of	ADP
economy-6778	314	7	residuals	residual	NOUN
economy-6778	314	8	with	with	ADP
economy-6778	314	9	fitted	fit	VERB
economy-6778	314	10	values	value	NOUN
economy-6778	314	11	was	be	AUX
economy-6778	314	12	evaluated	evaluate	VERB
economy-6778	314	13	using	use	VERB
economy-6778	314	14	the	the	DET
economy-6778	314	15	breusch	breusch	ADV
economy-6778	314	16	-	-	PUNCT
economy-6778	314	17	pagan	pagan	VERB
economy-6778	314	18	/	/	SYM
economy-6778	314	19	cook	cook	NOUN
economy-6778	314	20	-	-	PUNCT
economy-6778	314	21	weisberg	weisberg	PROPN
economy-6778	314	22	test	test	NOUN
economy-6778	314	23	.	.	PUNCT
economy-6778	315	1	with	with	ADP
economy-6778	315	2	a	a	DET
economy-6778	315	3	chi	chi	NOUN
economy-6778	315	4	-	-	PUNCT
economy-6778	315	5	square	square	NOUN
economy-6778	315	6	of	of	ADP
economy-6778	315	7	2.95	2.95	NUM
economy-6778	315	8	and	and	CCONJ
economy-6778	315	9	a	a	DET
economy-6778	315	10	p	p	NOUN
economy-6778	315	11	-	-	PUNCT
economy-6778	315	12	value	value	NOUN
economy-6778	315	13	of	of	ADP
economy-6778	315	14	0.0860	0.0860	NUM
economy-6778	315	15	,	,	PUNCT
economy-6778	315	16	the	the	DET
economy-6778	315	17	results	result	NOUN
economy-6778	315	18	demonstrated	demonstrate	VERB
economy-6778	315	19	significant	significant	ADJ
economy-6778	315	20	evidence	evidence	NOUN
economy-6778	315	21	of	of	ADP
economy-6778	315	22	homoscedasticity	homoscedasticity	NOUN
economy-6778	315	23	.	.	PUNCT
economy-6778	316	1	to	to	PART
economy-6778	316	2	ascertain	ascertain	VERB
economy-6778	316	3	whether	whether	SCONJ
economy-6778	316	4	the	the	DET
economy-6778	316	5	variables	variable	NOUN
economy-6778	316	6	have	have	VERB
economy-6778	316	7	a	a	DET
economy-6778	316	8	normal	normal	ADJ
economy-6778	316	9	distribution	distribution	NOUN
economy-6778	316	10	,	,	PUNCT
economy-6778	316	11	the	the	DET
economy-6778	316	12	skewness	skewness	NOUN
economy-6778	316	13	/	/	SYM
economy-6778	316	14	kurtosis	kurtosis	NOUN
economy-6778	316	15	tests	test	NOUN
economy-6778	316	16	for	for	ADP
economy-6778	316	17	normality	normality	NOUN
economy-6778	316	18	test	test	NOUN
economy-6778	316	19	were	be	AUX
economy-6778	316	20	employed	employ	VERB
economy-6778	316	21	.	.	PUNCT
economy-6778	317	1	since	since	SCONJ
economy-6778	317	2	the	the	DET
economy-6778	317	3	p	p	NOUN
economy-6778	317	4	-	-	PUNCT
economy-6778	317	5	value	value	NOUN
economy-6778	317	6	of	of	ADP
economy-6778	317	7	0.3058	0.3058	NUM
economy-6778	317	8	was	be	AUX
economy-6778	317	9	more	more	ADJ
economy-6778	317	10	than	than	ADP
economy-6778	317	11	the	the	DET
economy-6778	317	12	0.05	0.05	NUM
economy-6778	317	13	significant	significant	ADJ
economy-6778	317	14	level	level	NOUN
economy-6778	317	15	,	,	PUNCT
economy-6778	317	16	the	the	DET
economy-6778	317	17	null	null	ADJ
economy-6778	317	18	hypothesis	hypothesis	NOUN
economy-6778	317	19	of	of	ADP
economy-6778	317	20	normalcy	normalcy	NOUN
economy-6778	317	21	was	be	AUX
economy-6778	317	22	accepted	accept	VERB
economy-6778	317	23	.	.	PUNCT
economy-6778	318	1	similarly	similarly	ADV
economy-6778	318	2	,	,	PUNCT
economy-6778	318	3	the	the	DET
economy-6778	318	4	durbin	durbin	ADJ
economy-6778	318	5	-	-	PUNCT
economy-6778	318	6	watson	watson	NOUN
economy-6778	318	7	test	test	NOUN
economy-6778	318	8	,	,	PUNCT
economy-6778	318	9	which	which	PRON
economy-6778	318	10	has	have	VERB
economy-6778	318	11	values	value	NOUN
economy-6778	318	12	between	between	ADP
economy-6778	318	13	0	0	NUM
economy-6778	318	14	and	and	CCONJ
economy-6778	318	15	4	4	NUM
economy-6778	318	16	,	,	PUNCT
economy-6778	318	17	finds	find	VERB
economy-6778	318	18	autocorrelation	autocorrelation	NOUN
economy-6778	318	19	in	in	ADP
economy-6778	318	20	data	datum	NOUN
economy-6778	318	21	distributions	distribution	NOUN
economy-6778	318	22	.	.	PUNCT
economy-6778	319	1	a	a	DET
economy-6778	319	2	score	score	NOUN
economy-6778	319	3	of	of	ADP
economy-6778	319	4	2.0617	2.0617	NUM
economy-6778	319	5	implies	imply	VERB
economy-6778	319	6	marginally	marginally	ADV
economy-6778	319	7	positive	positive	ADJ
economy-6778	319	8	autocorrelation	autocorrelation	NOUN
economy-6778	319	9	in	in	ADP
economy-6778	319	10	residuals	residual	NOUN
economy-6778	319	11	,	,	PUNCT
economy-6778	319	12	whereas	whereas	SCONJ
economy-6778	319	13	a	a	DET
economy-6778	319	14	value	value	NOUN
economy-6778	319	15	of	of	ADP
economy-6778	319	16	2	2	NUM
economy-6778	319	17	indicates	indicate	VERB
economy-6778	319	18	no	no	DET
economy-6778	319	19	autocorrelation	autocorrelation	NOUN
economy-6778	319	20	.	.	PUNCT
economy-6778	320	1	according	accord	VERB
economy-6778	320	2	to	to	ADP
economy-6778	320	3	the	the	DET
economy-6778	320	4	study	study	NOUN
economy-6778	320	5	's	's	PART
economy-6778	320	6	findings	finding	NOUN
economy-6778	320	7	,	,	PUNCT
economy-6778	320	8	autocorrelation	autocorrelation	NOUN
economy-6778	320	9	does	do	AUX
economy-6778	320	10	not	not	PART
economy-6778	320	11	exist	exist	VERB
economy-6778	320	12	.	.	PUNCT
economy-6778	321	1	table	table	NOUN
economy-6778	321	2	6	6	NUM
economy-6778	321	3	.	.	PUNCT
economy-6778	321	4	estimation	estimation	NOUN
economy-6778	321	5	test	test	NOUN
economy-6778	321	6	results	result	NOUN
economy-6778	321	7	.	.	PUNCT
economy-6778	322	1	test	test	NOUN
economy-6778	322	2	f	f	NOUN
economy-6778	322	3	-	-	PUNCT
economy-6778	322	4	statistics	statistic	NOUN
economy-6778	322	5	p	p	ADJ
economy-6778	322	6	-	-	PUNCT
economy-6778	322	7	value	value	NOUN
economy-6778	322	8	breusch	breusch	NOUN
economy-6778	322	9	-	-	PUNCT
economy-6778	322	10	pagan	pagan	ADJ
economy-6778	322	11	/	/	SYM
economy-6778	322	12	cook	cook	PROPN
economy-6778	322	13	-	-	PUNCT
economy-6778	322	14	weisberg	weisberg	PROPN
economy-6778	322	15	test	test	NOUN
economy-6778	322	16	for	for	ADP
economy-6778	322	17	heteroscedasticity	heteroscedasticity	NOUN
economy-6778	322	18	2.95	2.95	NUM
economy-6778	322	19	0.0860	0.0860	NUM
economy-6778	322	20	skewness	skewness	NOUN
economy-6778	322	21	/	/	SYM
economy-6778	322	22	kurtosis	kurtosis	NOUN
economy-6778	322	23	tests	test	NOUN
economy-6778	322	24	for	for	ADP
economy-6778	322	25	normality	normality	NOUN
economy-6778	322	26	2.37	2.37	NUM
economy-6778	322	27	0.3058	0.3058	NUM
economy-6778	322	28	durbin	durbin	ADJ
economy-6778	322	29	-	-	PUNCT
economy-6778	322	30	watson	watson	NOUN
economy-6778	322	31	d	d	PROPN
economy-6778	322	32	-	-	NOUN
economy-6778	322	33	statistic	statistic	ADJ
economy-6778	322	34	2.0617	2.0617	NUM
economy-6778	322	35	vif	vif	NOUN
economy-6778	322	36	1.53	1.53	NUM
economy-6778	322	37	4.3.3	4.3.3	NUM
economy-6778	322	38	.	.	PUNCT
economy-6778	323	1	model	model	NOUN
economy-6778	323	2	2	2	NUM
economy-6778	323	3	’s	’s	PART
economy-6778	323	4	correlation	correlation	NOUN
economy-6778	323	5	analysis	analysis	NOUN
economy-6778	323	6	the	the	DET
economy-6778	323	7	findings	finding	NOUN
economy-6778	323	8	of	of	ADP
economy-6778	323	9	a	a	DET
economy-6778	323	10	pairwise	pairwise	NOUN
economy-6778	323	11	correlation	correlation	NOUN
economy-6778	323	12	coefficient	coefficient	NOUN
economy-6778	323	13	test	test	NOUN
economy-6778	323	14	on	on	ADP
economy-6778	323	15	independent	independent	ADJ
economy-6778	323	16	variables	variable	NOUN
economy-6778	323	17	are	be	AUX
economy-6778	323	18	displayed	display	VERB
economy-6778	323	19	in	in	ADP
economy-6778	323	20	table	table	NOUN
economy-6778	323	21	7	7	NUM
economy-6778	323	22	.	.	PUNCT
economy-6778	324	1	the	the	DET
economy-6778	324	2	test	test	NOUN
economy-6778	324	3	results	result	NOUN
economy-6778	324	4	showed	show	VERB
economy-6778	324	5	that	that	SCONJ
economy-6778	324	6	capital	capital	NOUN
economy-6778	324	7	project	project	NOUN
economy-6778	324	8	funding	funding	NOUN
economy-6778	324	9	was	be	AUX
economy-6778	324	10	significantly	significantly	ADV
economy-6778	324	11	positively	positively	ADV
economy-6778	324	12	correlated	correlate	VERB
economy-6778	324	13	with	with	ADP
economy-6778	324	14	automated	automate	VERB
economy-6778	324	15	tax	tax	NOUN
economy-6778	324	16	payment	payment	NOUN
economy-6778	324	17	systems	system	NOUN
economy-6778	324	18	,	,	PUNCT
economy-6778	324	19	blockchain	blockchain	NOUN
economy-6778	324	20	-	-	PUNCT
economy-6778	324	21	based	base	VERB
economy-6778	324	22	tax	tax	NOUN
economy-6778	324	23	solutions	solution	NOUN
economy-6778	324	24	,	,	PUNCT
economy-6778	324	25	and	and	CCONJ
economy-6778	324	26	electronic	electronic	ADJ
economy-6778	324	27	tax	tax	NOUN
economy-6778	324	28	filing	filing	NOUN
economy-6778	324	29	,	,	PUNCT
economy-6778	324	30	respectively	respectively	ADV
economy-6778	324	31	.	.	PUNCT
economy-6778	325	1	these	these	DET
economy-6778	325	2	results	result	NOUN
economy-6778	325	3	imply	imply	VERB
economy-6778	325	4	that	that	SCONJ
economy-6778	325	5	when	when	SCONJ
economy-6778	325	6	one	one	NUM
economy-6778	325	7	aspect	aspect	NOUN
economy-6778	325	8	of	of	ADP
economy-6778	325	9	the	the	DET
economy-6778	325	10	digital	digital	ADJ
economy-6778	325	11	tax	tax	NOUN
economy-6778	325	12	infrastructure	infrastructure	NOUN
economy-6778	325	13	gets	get	VERB
economy-6778	325	14	better	well	ADJ
economy-6778	325	15	,	,	PUNCT
economy-6778	325	16	others	other	NOUN
economy-6778	325	17	tend	tend	VERB
economy-6778	325	18	to	to	PART
economy-6778	325	19	follow	follow	VERB
economy-6778	325	20	suit	suit	NOUN
economy-6778	325	21	,	,	PUNCT
economy-6778	325	22	even	even	ADV
economy-6778	325	23	though	though	SCONJ
economy-6778	325	24	the	the	DET
economy-6778	325	25	coefficient	coefficient	NOUN
economy-6778	325	26	values	value	NOUN
economy-6778	325	27	range	range	VERB
economy-6778	325	28	from	from	ADP
economy-6778	325	29	0.4523	0.4523	NUM
economy-6778	325	30	to	to	ADP
economy-6778	325	31	0.5434	0.5434	NUM
economy-6778	325	32	and	and	CCONJ
economy-6778	325	33	the	the	DET
economy-6778	325	34	p	p	NOUN
economy-6778	325	35	-	-	PUNCT
economy-6778	325	36	value	value	NOUN
economy-6778	325	37	is	be	AUX
economy-6778	325	38	0.0000	0.0000	NUM
economy-6778	325	39	.	.	PUNCT
economy-6778	326	1	the	the	DET
economy-6778	326	2	variables	variable	NOUN
economy-6778	326	3	are	be	AUX
economy-6778	326	4	suitable	suitable	ADJ
economy-6778	326	5	for	for	ADP
economy-6778	326	6	additional	additional	ADJ
economy-6778	326	7	multivariate	multivariate	NOUN
economy-6778	326	8	analysis	analysis	NOUN
economy-6778	326	9	since	since	SCONJ
economy-6778	326	10	the	the	DET
economy-6778	326	11	moderate	moderate	ADJ
economy-6778	326	12	and	and	CCONJ
economy-6778	326	13	significant	significant	ADJ
economy-6778	326	14	correlations	correlation	NOUN
economy-6778	326	15	show	show	VERB
economy-6778	326	16	that	that	SCONJ
economy-6778	326	17	they	they	PRON
economy-6778	326	18	are	be	AUX
economy-6778	326	19	related	relate	VERB
economy-6778	326	20	but	but	CCONJ
economy-6778	326	21	not	not	PART
economy-6778	326	22	collinear	collinear	ADJ
economy-6778	326	23	.	.	PUNCT
economy-6778	327	1	autocorrelation	autocorrelation	NOUN
economy-6778	327	2	in	in	ADP
economy-6778	327	3	data	datum	NOUN
economy-6778	327	4	distributions	distribution	NOUN
economy-6778	327	5	is	be	AUX
economy-6778	327	6	also	also	ADV
economy-6778	327	7	detected	detect	VERB
economy-6778	327	8	by	by	ADP
economy-6778	327	9	the	the	DET
economy-6778	327	10	durbin	durbin	ADJ
economy-6778	327	11	-	-	PUNCT
economy-6778	327	12	watson	watson	NOUN
economy-6778	327	13	test	test	NOUN
economy-6778	327	14	,	,	PUNCT
economy-6778	327	15	which	which	PRON
economy-6778	327	16	has	have	VERB
economy-6778	327	17	values	value	NOUN
economy-6778	327	18	ranging	range	VERB
economy-6778	327	19	from	from	ADP
economy-6778	327	20	0	0	NUM
economy-6778	327	21	to	to	ADP
economy-6778	327	22	4	4	NUM
economy-6778	327	23	.	.	PUNCT
economy-6778	328	1	while	while	SCONJ
economy-6778	328	2	a	a	DET
economy-6778	328	3	score	score	NOUN
economy-6778	328	4	of	of	ADP
economy-6778	328	5	2	2	NUM
economy-6778	328	6	denotes	denote	NOUN
economy-6778	328	7	no	no	DET
economy-6778	328	8	autocorrelation	autocorrelation	NOUN
economy-6778	328	9	,	,	PUNCT
economy-6778	328	10	a	a	DET
economy-6778	328	11	score	score	NOUN
economy-6778	328	12	of	of	ADP
economy-6778	328	13	2.0617	2.0617	NUM
economy-6778	328	14	suggests	suggest	VERB
economy-6778	328	15	slightly	slightly	ADV
economy-6778	328	16	positive	positive	ADJ
economy-6778	328	17	autocorrelation	autocorrelation	NOUN
economy-6778	328	18	in	in	ADP
economy-6778	328	19	the	the	DET
economy-6778	328	20	residuals	residual	NOUN
economy-6778	328	21	.	.	PUNCT
economy-6778	329	1	the	the	DET
economy-6778	329	2	results	result	NOUN
economy-6778	329	3	of	of	ADP
economy-6778	329	4	the	the	DET
economy-6778	329	5	investigation	investigation	NOUN
economy-6778	329	6	show	show	VERB
economy-6778	329	7	that	that	SCONJ
economy-6778	329	8	there	there	PRON
economy-6778	329	9	is	be	VERB
economy-6778	329	10	no	no	DET
economy-6778	329	11	autocorrelation	autocorrelation	NOUN
economy-6778	329	12	.	.	PUNCT
economy-6778	330	1	table	table	NOUN
economy-6778	330	2	7	7	NUM
economy-6778	330	3	.	.	PUNCT
economy-6778	330	4	model	model	PROPN
economy-6778	330	5	2	2	NUM
economy-6778	330	6	’s	’s	PART
economy-6778	330	7	correlation	correlation	NOUN
economy-6778	330	8	analysis	analysis	NOUN
economy-6778	330	9	.	.	PUNCT
economy-6778	331	1	variable	variable	ADJ
economy-6778	331	2	capital	capital	NOUN
economy-6778	331	3	project	project	NOUN
economy-6778	331	4	funding	fund	VERB
economy-6778	331	5	electronic	electronic	ADJ
economy-6778	331	6	tax	tax	NOUN
economy-6778	331	7	filing	filing	NOUN
economy-6778	331	8	automated	automate	VERB
economy-6778	331	9	tax	tax	NOUN
economy-6778	331	10	payment	payment	NOUN
economy-6778	331	11	systems	system	NOUN
economy-6778	331	12	blockchain	blockchain	PROPN
economy-6778	331	13	-	-	PUNCT
economy-6778	331	14	based	base	VERB
economy-6778	331	15	tax	tax	NOUN
economy-6778	331	16	solutions	solution	NOUN
economy-6778	331	17	capital	capital	NOUN
economy-6778	331	18	project	project	NOUN
economy-6778	331	19	funding	fund	VERB
economy-6778	331	20	1.0000	1.0000	NUM
economy-6778	331	21	electronic	electronic	ADJ
economy-6778	331	22	tax	tax	NOUN
economy-6778	331	23	filing	filing	NOUN
economy-6778	331	24	0.5434	0.5434	NUM
economy-6778	331	25	*	*	NOUN
economy-6778	331	26	1.0000	1.0000	NUM
economy-6778	331	27	automated	automate	VERB
economy-6778	331	28	tax	tax	NOUN
economy-6778	331	29	payment	payment	NOUN
economy-6778	331	30	systems	system	NOUN
economy-6778	331	31	0.4715	0.4715	NUM
economy-6778	331	32	*	*	SYM
economy-6778	331	33	0.5064	0.5064	NUM
economy-6778	331	34	*	*	SYM
economy-6778	331	35	1.0000	1.0000	NUM
economy-6778	331	36	blockchain	blockchain	NOUN
economy-6778	331	37	-	-	PUNCT
economy-6778	331	38	based	base	VERB
economy-6778	331	39	tax	tax	NOUN
economy-6778	331	40	solutions	solution	NOUN
economy-6778	331	41	0.4566	0.4566	NUM
economy-6778	331	42	*	*	SYM
economy-6778	331	43	0.5343	0.5343	NUM
economy-6778	331	44	*	*	SYM
economy-6778	331	45	0.4846	0.4846	NUM
economy-6778	332	1	*	*	NOUN
economy-6778	332	2	1.0000	1.0000	NUM
economy-6778	332	3	4.3.4	4.3.4	NOUN
economy-6778	332	4	.	.	PUNCT
economy-6778	332	5	model	model	PROPN
economy-6778	332	6	2	2	NUM
economy-6778	332	7	’s	’s	PART
economy-6778	332	8	post	post	ADJ
economy-6778	332	9	-	-	ADJ
economy-6778	332	10	estimation	estimation	ADJ
economy-6778	332	11	test	test	NOUN
economy-6778	332	12	in	in	ADP
economy-6778	332	13	table	table	NOUN
economy-6778	332	14	8	8	NUM
economy-6778	332	15	,	,	PUNCT
economy-6778	332	16	the	the	DET
economy-6778	332	17	variance	variance	NOUN
economy-6778	332	18	inflation	inflation	NOUN
economy-6778	332	19	factor	factor	NOUN
economy-6778	332	20	(	(	PUNCT
economy-6778	332	21	vif	vif	NOUN
economy-6778	332	22	)	)	PUNCT
economy-6778	332	23	analysis	analysis	NOUN
economy-6778	332	24	was	be	AUX
economy-6778	332	25	used	use	VERB
economy-6778	332	26	to	to	PART
economy-6778	332	27	quantify	quantify	VERB
economy-6778	332	28	the	the	DET
economy-6778	332	29	degree	degree	NOUN
economy-6778	332	30	of	of	ADP
economy-6778	332	31	multicollinearity	multicollinearity	NOUN
economy-6778	332	32	in	in	ADP
economy-6778	332	33	the	the	DET
economy-6778	332	34	data	data	NOUN
economy-6778	332	35	distribution	distribution	NOUN
economy-6778	332	36	based	base	VERB
economy-6778	332	37	on	on	ADP
economy-6778	332	38	the	the	DET
economy-6778	332	39	findings	finding	NOUN
economy-6778	332	40	of	of	ADP
economy-6778	332	41	the	the	DET
economy-6778	332	42	prior	prior	ADJ
economy-6778	332	43	correlation	correlation	NOUN
economy-6778	332	44	inquiry	inquiry	NOUN
economy-6778	332	45	.	.	PUNCT
economy-6778	333	1	given	give	VERB
economy-6778	333	2	that	that	SCONJ
economy-6778	333	3	these	these	DET
economy-6778	333	4	variables	variable	NOUN
economy-6778	333	5	mean	mean	VERB
economy-6778	333	6	vifs	vif	NOUN
economy-6778	333	7	are	be	AUX
economy-6778	333	8	1.53	1.53	NUM
economy-6778	333	9	,	,	PUNCT
economy-6778	333	10	multicollinearity	multicollinearity	NOUN
economy-6778	333	11	is	be	AUX
economy-6778	333	12	not	not	PART
economy-6778	333	13	present	present	ADJ
economy-6778	333	14	in	in	ADP
economy-6778	333	15	this	this	DET
economy-6778	333	16	context	context	NOUN
economy-6778	333	17	.	.	PUNCT
economy-6778	334	1	similarly	similarly	ADV
economy-6778	334	2	,	,	PUNCT
economy-6778	334	3	the	the	DET
economy-6778	334	4	breusch	breusch	NOUN
economy-6778	334	5	-	-	PUNCT
economy-6778	334	6	pagan	pagan	VERB
economy-6778	334	7	/	/	SYM
economy-6778	334	8	cook	cook	PROPN
economy-6778	334	9	-	-	PUNCT
economy-6778	334	10	weisberg	weisberg	PROPN
economy-6778	334	11	test	test	NOUN
economy-6778	334	12	was	be	AUX
economy-6778	334	13	used	use	VERB
economy-6778	334	14	to	to	PART
economy-6778	334	15	assess	assess	VERB
economy-6778	334	16	the	the	DET
economy-6778	334	17	constant	constant	ADJ
economy-6778	334	18	variance	variance	NOUN
economy-6778	334	19	of	of	ADP
economy-6778	334	20	residuals	residual	NOUN
economy-6778	334	21	with	with	ADP
economy-6778	334	22	fitted	fit	VERB
economy-6778	334	23	values	value	NOUN
economy-6778	334	24	.	.	PUNCT
economy-6778	335	1	with	with	ADP
economy-6778	335	2	a	a	DET
economy-6778	335	3	p	p	NOUN
economy-6778	335	4	-	-	PUNCT
economy-6778	335	5	value	value	NOUN
economy-6778	335	6	of	of	ADP
economy-6778	335	7	0.6914	0.6914	NUM
economy-6778	335	8	and	and	CCONJ
economy-6778	335	9	a	a	DET
economy-6778	335	10	chi	chi	NOUN
economy-6778	335	11	-	-	PUNCT
economy-6778	335	12	square	square	NOUN
economy-6778	335	13	of	of	ADP
economy-6778	335	14	0.16	0.16	NUM
economy-6778	335	15	,	,	PUNCT
economy-6778	335	16	the	the	DET
economy-6778	335	17	results	result	NOUN
economy-6778	335	18	showed	show	VERB
economy-6778	335	19	strong	strong	ADJ
economy-6778	335	20	evidence	evidence	NOUN
economy-6778	335	21	of	of	ADP
economy-6778	335	22	homoscedasticity	homoscedasticity	NOUN
economy-6778	335	23	.	.	PUNCT
economy-6778	336	1	the	the	DET
economy-6778	336	2	skewness	skewness	NOUN
economy-6778	336	3	/	/	SYM
economy-6778	336	4	kurtosis	kurtosis	NOUN
economy-6778	336	5	tests	test	NOUN
economy-6778	336	6	for	for	ADP
economy-6778	336	7	normality	normality	NOUN
economy-6778	336	8	were	be	AUX
economy-6778	336	9	used	use	VERB
economy-6778	336	10	to	to	PART
economy-6778	336	11	determine	determine	VERB
economy-6778	336	12	whether	whether	SCONJ
economy-6778	336	13	the	the	DET
economy-6778	336	14	variables	variable	NOUN
economy-6778	336	15	had	have	VERB
economy-6778	336	16	a	a	DET
economy-6778	336	17	normal	normal	ADJ
economy-6778	336	18	distribution	distribution	NOUN
economy-6778	336	19	.	.	PUNCT
economy-6778	337	1	the	the	DET
economy-6778	337	2	null	null	ADJ
economy-6778	337	3	hypothesis	hypothesis	NOUN
economy-6778	337	4	of	of	ADP
economy-6778	337	5	normalcy	normalcy	NOUN
economy-6778	337	6	was	be	AUX
economy-6778	337	7	accepted	accept	VERB
economy-6778	337	8	because	because	SCONJ
economy-6778	337	9	the	the	DET
economy-6778	337	10	p	p	NOUN
economy-6778	337	11	-	-	PUNCT
economy-6778	337	12	value	value	NOUN
economy-6778	337	13	of	of	ADP
economy-6778	337	14	0.6886	0.6886	NUM
economy-6778	337	15	was	be	AUX
economy-6778	337	16	greater	great	ADJ
economy-6778	337	17	than	than	ADP
economy-6778	337	18	the	the	DET
economy-6778	337	19	0.05	0.05	NUM
economy-6778	337	20	significant	significant	ADJ
economy-6778	337	21	level	level	NOUN
economy-6778	337	22	.	.	PUNCT
economy-6778	338	1	the	the	DET
economy-6778	338	2	durbin	durbin	PROPN
economy-6778	338	3	-	-	PUNCT
economy-6778	338	4	watson	watson	NOUN
economy-6778	338	5	test	test	NOUN
economy-6778	338	6	,	,	PUNCT
economy-6778	338	7	which	which	PRON
economy-6778	338	8	has	have	VERB
economy-6778	338	9	values	value	NOUN
economy-6778	338	10	between	between	ADP
economy-6778	338	11	0	0	NUM
economy-6778	338	12	and	and	CCONJ
economy-6778	338	13	4	4	NUM
economy-6778	338	14	,	,	PUNCT
economy-6778	338	15	can	can	AUX
economy-6778	338	16	also	also	ADV
economy-6778	338	17	identify	identify	VERB
economy-6778	338	18	autocorrelation	autocorrelation	NOUN
economy-6778	338	19	in	in	ADP
economy-6778	338	20	data	datum	NOUN
economy-6778	338	21	distributions	distribution	NOUN
economy-6778	338	22	.	.	PUNCT
economy-6778	339	1	a	a	DET
economy-6778	339	2	score	score	NOUN
economy-6778	339	3	of	of	ADP
economy-6778	339	4	1.9685	1.9685	NUM
economy-6778	339	5	indicates	indicate	VERB
economy-6778	339	6	somewhat	somewhat	ADV
economy-6778	339	7	positive	positive	ADJ
economy-6778	339	8	autocorrelation	autocorrelation	NOUN
economy-6778	339	9	in	in	ADP
economy-6778	339	10	the	the	DET
economy-6778	339	11	residuals	residual	NOUN
economy-6778	339	12	,	,	PUNCT
economy-6778	339	13	whereas	whereas	SCONJ
economy-6778	339	14	a	a	DET
economy-6778	339	15	score	score	NOUN
economy-6778	339	16	of	of	ADP
economy-6778	339	17	2	2	NUM
economy-6778	339	18	indicates	indicate	VERB
economy-6778	339	19	no	no	DET
economy-6778	339	20	autocorrelation	autocorrelation	NOUN
economy-6778	339	21	.	.	PUNCT
economy-6778	340	1	the	the	DET
economy-6778	340	2	investigation	investigation	NOUN
economy-6778	340	3	's	's	PART
economy-6778	340	4	findings	finding	NOUN
economy-6778	340	5	indicate	indicate	VERB
economy-6778	340	6	that	that	SCONJ
economy-6778	340	7	autocorrelation	autocorrelation	NOUN
economy-6778	340	8	does	do	AUX
economy-6778	340	9	not	not	PART
economy-6778	340	10	exist	exist	VERB
economy-6778	340	11	.	.	PUNCT
economy-6778	341	1	table	table	NOUN
economy-6778	341	2	8	8	NUM
economy-6778	341	3	.	.	PUNCT
economy-6778	342	1	estimation	estimation	NOUN
economy-6778	342	2	test	test	NOUN
economy-6778	342	3	results	result	NOUN
economy-6778	342	4	.	.	PUNCT
economy-6778	343	1	test	test	NOUN
economy-6778	343	2	f	f	NOUN
economy-6778	343	3	-	-	PUNCT
economy-6778	343	4	statistics	statistic	NOUN
economy-6778	343	5	p	p	ADJ
economy-6778	343	6	-	-	PUNCT
economy-6778	343	7	value	value	NOUN
economy-6778	343	8	breusch	breusch	NOUN
economy-6778	343	9	-	-	PUNCT
economy-6778	343	10	pagan	pagan	ADJ
economy-6778	343	11	/	/	SYM
economy-6778	343	12	cook	cook	PROPN
economy-6778	343	13	-	-	PUNCT
economy-6778	343	14	weisberg	weisberg	PROPN
economy-6778	343	15	test	test	NOUN
economy-6778	343	16	for	for	ADP
economy-6778	343	17	heteroscedasticity	heteroscedasticity	NOUN
economy-6778	343	18	0.16	0.16	NUM
economy-6778	343	19	0.6914	0.6914	NUM
economy-6778	343	20	skewness	skewness	NOUN
economy-6778	343	21	/	/	SYM
economy-6778	343	22	kurtosis	kurtosis	NOUN
economy-6778	343	23	tests	test	NOUN
economy-6778	343	24	for	for	ADP
economy-6778	343	25	normality	normality	NOUN
economy-6778	343	26	0.75	0.75	NUM
economy-6778	343	27	0.6886	0.6886	NUM
economy-6778	343	28	durbin	durbin	ADJ
economy-6778	343	29	-	-	PUNCT
economy-6778	343	30	watson	watson	NOUN
economy-6778	343	31	d	d	PROPN
economy-6778	343	32	-	-	PUNCT
economy-6778	343	33	statistic	statistic	ADJ
economy-6778	343	34	1.9685	1.9685	NUM
economy-6778	343	35	vif	vif	NOUN
economy-6778	343	36	1.53	1.53	NUM
economy-6778	343	37	4.4	4.4	NUM
economy-6778	343	38	.	.	PUNCT
economy-6778	344	1	digital	digital	ADJ
economy-6778	344	2	tax	tax	NOUN
economy-6778	344	3	platforms	platform	NOUN
economy-6778	344	4	adoption	adoption	NOUN
economy-6778	344	5	and	and	CCONJ
economy-6778	344	6	revenue	revenue	NOUN
economy-6778	344	7	generation	generation	NOUN
economy-6778	344	8	as	as	SCONJ
economy-6778	344	9	shown	show	VERB
economy-6778	344	10	in	in	ADP
economy-6778	344	11	table	table	NOUN
economy-6778	344	12	9	9	NUM
economy-6778	344	13	,	,	PUNCT
economy-6778	344	14	the	the	DET
economy-6778	344	15	linear	linear	ADJ
economy-6778	344	16	regression	regression	NOUN
economy-6778	344	17	model	model	NOUN
economy-6778	344	18	,	,	PUNCT
economy-6778	344	19	with	with	ADP
economy-6778	344	20	revenue	revenue	NOUN
economy-6778	344	21	generation	generation	NOUN
economy-6778	344	22	as	as	ADP
economy-6778	344	23	the	the	DET
economy-6778	344	24	dependent	dependent	ADJ
economy-6778	344	25	variable	variable	NOUN
economy-6778	344	26	(	(	PUNCT
economy-6778	344	27	y	y	NOUN
economy-6778	344	28	)	)	PUNCT
economy-6778	344	29	and	and	CCONJ
economy-6778	344	30	digital	digital	ADJ
economy-6778	344	31	tax	tax	NOUN
economy-6778	344	32	platform	platform	NOUN
economy-6778	344	33	adoption	adoption	NOUN
economy-6778	344	34	as	as	ADP
economy-6778	344	35	the	the	DET
economy-6778	344	36	independent	independent	ADJ
economy-6778	344	37	variable	variable	NOUN
economy-6778	344	38	(	(	PUNCT
economy-6778	344	39	x	x	NOUN
economy-6778	344	40	)	)	PUNCT
economy-6778	344	41	,	,	PUNCT
economy-6778	344	42	has	have	VERB
economy-6778	344	43	an	an	DET
economy-6778	344	44	f	f	NOUN
economy-6778	344	45	-	-	PUNCT
economy-6778	344	46	statistic	statistic	NOUN
economy-6778	344	47	of	of	ADP
economy-6778	344	48	76.26	76.26	NUM
economy-6778	344	49	and	and	CCONJ
economy-6778	344	50	a	a	DET
economy-6778	344	51	p	p	NOUN
economy-6778	344	52	-	-	PUNCT
economy-6778	344	53	value	value	NOUN
economy-6778	344	54	of	of	ADP
economy-6778	344	55	0.0000	0.0000	NUM
economy-6778	344	56	.	.	PUNCT
economy-6778	345	1	the	the	DET
economy-6778	345	2	f	f	PROPN
economy-6778	345	3	-	-	PUNCT
economy-6778	345	4	statistics	statistic	NOUN
economy-6778	345	5	are	be	AUX
economy-6778	345	6	significant	significant	ADJ
economy-6778	345	7	(	(	PUNCT
economy-6778	345	8	p	p	X
economy-6778	345	9	<	<	X
economy-6778	345	10	0.05	0.05	NUM
economy-6778	345	11	)	)	PUNCT
economy-6778	345	12	,	,	PUNCT
economy-6778	345	13	indicating	indicate	VERB
economy-6778	345	14	that	that	SCONJ
economy-6778	345	15	the	the	DET
economy-6778	345	16	model	model	NOUN
economy-6778	345	17	explains	explain	VERB
economy-6778	345	18	a	a	DET
economy-6778	345	19	significant	significant	ADJ
economy-6778	345	20	portion	portion	NOUN
economy-6778	345	21	of	of	ADP
economy-6778	345	22	the	the	DET
economy-6778	345	23	variation	variation	NOUN
economy-6778	345	24	in	in	ADP
economy-6778	345	25	revenue	revenue	NOUN
economy-6778	345	26	generation	generation	NOUN
economy-6778	345	27	.	.	PUNCT
economy-6778	346	1	the	the	DET
economy-6778	346	2	r	r	NOUN
economy-6778	346	3	-	-	PUNCT
economy-6778	346	4	squared	squared	NOUN
economy-6778	346	5	of	of	ADP
economy-6778	346	6	0.376	0.376	NUM
economy-6778	346	7	(	(	PUNCT
economy-6778	346	8	37.6	37.6	NUM
economy-6778	346	9	%	%	NOUN
economy-6778	346	10	)	)	PUNCT
economy-6778	346	11	indicates	indicate	VERB
economy-6778	346	12	that	that	SCONJ
economy-6778	346	13	37.6	37.6	NUM
economy-6778	346	14	%	%	NOUN
economy-6778	346	15	of	of	ADP
economy-6778	346	16	the	the	DET
economy-6778	346	17	variance	variance	NOUN
economy-6778	346	18	in	in	ADP
economy-6778	346	19	revenue	revenue	NOUN
economy-6778	346	20	generation	generation	NOUN
economy-6778	346	21	is	be	AUX
economy-6778	346	22	explained	explain	VERB
economy-6778	346	23	by	by	ADP
economy-6778	346	24	the	the	DET
economy-6778	346	25	model	model	NOUN
economy-6778	346	26	.	.	PUNCT
economy-6778	347	1	similarly	similarly	ADV
economy-6778	347	2	,	,	PUNCT
economy-6778	347	3	the	the	DET
economy-6778	347	4	coefficient	coefficient	NOUN
economy-6778	347	5	of	of	ADP
economy-6778	347	6	electronic	electronic	ADJ
economy-6778	347	7	tax	tax	NOUN
economy-6778	347	8	filing	filing	NOUN
economy-6778	347	9	is	be	AUX
economy-6778	347	10	0.153	0.153	NUM
economy-6778	347	11	(	(	PUNCT
economy-6778	347	12	p	p	X
economy-6778	347	13	=	=	NOUN
economy-6778	347	14	0.005	0.005	NUM
economy-6778	347	15	)	)	PUNCT
economy-6778	347	16	.	.	PUNCT
economy-6778	348	1	this	this	PRON
economy-6778	348	2	indicates	indicate	VERB
economy-6778	348	3	that	that	SCONJ
economy-6778	348	4	a	a	DET
economy-6778	348	5	one	one	NUM
economy-6778	348	6	-	-	PUNCT
economy-6778	348	7	unit	unit	NOUN
economy-6778	348	8	increase	increase	NOUN
economy-6778	348	9	in	in	ADP
economy-6778	348	10	electronic	electronic	ADJ
economy-6778	348	11	filing	filing	NOUN
economy-6778	348	12	relates	relate	VERB
economy-6778	348	13	to	to	ADP
economy-6778	348	14	a	a	DET
economy-6778	348	15	0.153	0.153	NUM
economy-6778	348	16	-	-	PUNCT
economy-6778	348	17	unit	unit	NOUN
economy-6778	348	18	increase	increase	NOUN
economy-6778	348	19	in	in	ADP
economy-6778	348	20	income	income	NOUN
economy-6778	348	21	,	,	PUNCT
economy-6778	348	22	assuming	assume	VERB
economy-6778	348	23	all	all	DET
economy-6778	348	24	other	other	ADJ
economy-6778	348	25	variables	variable	NOUN
economy-6778	348	26	remain	remain	VERB
economy-6778	348	27	constant	constant	ADJ
economy-6778	348	28	.	.	PUNCT
economy-6778	349	1	the	the	DET
economy-6778	349	2	automated	automate	VERB
economy-6778	349	3	tax	tax	NOUN
economy-6778	349	4	payment	payment	NOUN
economy-6778	349	5	systems	system	NOUN
economy-6778	349	6	coefficient	coefficient	NOUN
economy-6778	349	7	is	be	AUX
economy-6778	349	8	0.368	0.368	NUM
economy-6778	349	9	with	with	ADP
economy-6778	349	10	a	a	DET
economy-6778	349	11	p	p	NOUN
economy-6778	349	12	-	-	PUNCT
economy-6778	349	13	value	value	NOUN
economy-6778	349	14	of	of	ADP
economy-6778	349	15	0.000	0.000	NUM
economy-6778	349	16	.	.	PUNCT
economy-6778	350	1	this	this	PRON
economy-6778	350	2	implies	imply	VERB
economy-6778	350	3	that	that	SCONJ
economy-6778	350	4	a	a	DET
economy-6778	350	5	one	one	NUM
economy-6778	350	6	-	-	PUNCT
economy-6778	350	7	unit	unit	NOUN
economy-6778	350	8	increase	increase	NOUN
economy-6778	350	9	in	in	ADP
economy-6778	350	10	automated	automate	VERB
economy-6778	350	11	tax	tax	NOUN
economy-6778	350	12	payment	payment	NOUN
economy-6778	350	13	results	result	NOUN
economy-6778	350	14	in	in	ADP
economy-6778	350	15	a	a	DET
economy-6778	350	16	0.368	0.368	NUM
economy-6778	350	17	rise	rise	NOUN
economy-6778	350	18	in	in	ADP
economy-6778	350	19	revenue	revenue	NOUN
economy-6778	350	20	.	.	PUNCT
economy-6778	351	1	the	the	DET
economy-6778	351	2	blockchain	blockchain	PROPN
economy-6778	351	3	’s	’s	PART
economy-6778	351	4	coefficient	coefficient	NOUN
economy-6778	351	5	is	be	AUX
economy-6778	351	6	0.236	0.236	NUM
economy-6778	351	7	with	with	ADP
economy-6778	351	8	a	a	DET
economy-6778	351	9	p	p	NOUN
economy-6778	351	10	-	-	PUNCT
economy-6778	351	11	value	value	NOUN
economy-6778	351	12	of	of	ADP
economy-6778	351	13	0.000	0.000	NUM
economy-6778	351	14	.	.	PUNCT
economy-6778	352	1	this	this	PRON
economy-6778	352	2	suggests	suggest	VERB
economy-6778	352	3	that	that	SCONJ
economy-6778	352	4	a	a	DET
economy-6778	352	5	unit	unit	NOUN
economy-6778	352	6	increase	increase	NOUN
economy-6778	352	7	in	in	ADP
economy-6778	352	8	blockchain	blockchain	PROPN
economy-6778	352	9	use	use	NOUN
economy-6778	352	10	corresponds	correspond	NOUN
economy-6778	352	11	to	to	ADP
economy-6778	352	12	a	a	DET
economy-6778	352	13	0.236	0.236	NUM
economy-6778	352	14	increase	increase	NOUN
economy-6778	352	15	in	in	ADP
economy-6778	352	16	revenue	revenue	NOUN
economy-6778	352	17	creation	creation	NOUN
economy-6778	352	18	.	.	PUNCT
economy-6778	353	1	while	while	SCONJ
economy-6778	353	2	automated	automate	VERB
economy-6778	353	3	tax	tax	NOUN
economy-6778	353	4	payment	payment	NOUN
economy-6778	353	5	systems	system	NOUN
economy-6778	353	6	had	have	VERB
economy-6778	353	7	the	the	DET
economy-6778	353	8	strongest	strong	ADJ
economy-6778	353	9	effect	effect	NOUN
economy-6778	353	10	on	on	ADP
economy-6778	353	11	revenue	revenue	NOUN
economy-6778	353	12	,	,	PUNCT
economy-6778	353	13	electronic	electronic	ADJ
economy-6778	353	14	filing	filing	NOUN
economy-6778	353	15	,	,	PUNCT
economy-6778	353	16	automated	automate	VERB
economy-6778	353	17	payment	payment	NOUN
economy-6778	353	18	,	,	PUNCT
economy-6778	353	19	and	and	CCONJ
economy-6778	353	20	blockchain	blockchain	PROPN
economy-6778	353	21	solutions	solution	NOUN
economy-6778	353	22	are	be	AUX
economy-6778	353	23	significant	significant	ADJ
economy-6778	353	24	contributors	contributor	NOUN
economy-6778	353	25	to	to	ADP
economy-6778	353	26	revenue	revenue	NOUN
economy-6778	353	27	generation	generation	NOUN
economy-6778	353	28	.	.	PUNCT
economy-6778	354	1	economy	economy	NOUN
economy-6778	354	2	,	,	PUNCT
economy-6778	354	3	2025	2025	NUM
economy-6778	354	4	,	,	PUNCT
economy-6778	354	5	12(2	12(2	NUM
economy-6778	354	6	):	):	PUNCT
economy-6778	354	7	26	26	NUM
economy-6778	354	8	-	-	SYM
economy-6778	354	9	39	39	NUM
economy-6778	354	10	36	36	NUM
economy-6778	354	11	©	©	PROPN
economy-6778	354	12	2025	2025	NUM
economy-6778	354	13	by	by	ADP
economy-6778	354	14	the	the	DET
economy-6778	354	15	authors	author	NOUN
economy-6778	354	16	;	;	PUNCT
economy-6778	354	17	licensee	licensee	PROPN
economy-6778	354	18	asian	asian	ADJ
economy-6778	354	19	online	online	PROPN
economy-6778	354	20	journal	journal	PROPN
economy-6778	354	21	publishing	publishing	NOUN
economy-6778	354	22	group	group	PROPN
economy-6778	354	23	4.5	4.5	NUM
economy-6778	354	24	.	.	PUNCT
economy-6778	355	1	digital	digital	ADJ
economy-6778	355	2	tax	tax	NOUN
economy-6778	355	3	platforms	platform	NOUN
economy-6778	355	4	adoption	adoption	NOUN
economy-6778	355	5	and	and	CCONJ
economy-6778	355	6	capital	capital	NOUN
economy-6778	355	7	projects	project	NOUN
economy-6778	355	8	funding	fund	VERB
economy-6778	355	9	in	in	ADP
economy-6778	355	10	table	table	NOUN
economy-6778	355	11	9	9	NUM
economy-6778	355	12	,	,	PUNCT
economy-6778	355	13	the	the	DET
economy-6778	355	14	f	f	NOUN
economy-6778	355	15	-	-	PUNCT
economy-6778	355	16	statistics	statistic	NOUN
economy-6778	355	17	for	for	ADP
economy-6778	355	18	the	the	DET
economy-6778	355	19	linear	linear	ADJ
economy-6778	355	20	regression	regression	NOUN
economy-6778	355	21	model	model	NOUN
economy-6778	355	22	with	with	ADP
economy-6778	355	23	capital	capital	NOUN
economy-6778	355	24	project	project	NOUN
economy-6778	355	25	funding	funding	NOUN
economy-6778	355	26	as	as	ADP
economy-6778	355	27	the	the	DET
economy-6778	355	28	dependent	dependent	ADJ
economy-6778	355	29	variable	variable	NOUN
economy-6778	355	30	(	(	PUNCT
economy-6778	355	31	y	y	NOUN
economy-6778	355	32	)	)	PUNCT
economy-6778	355	33	and	and	CCONJ
economy-6778	355	34	digital	digital	ADJ
economy-6778	355	35	tax	tax	NOUN
economy-6778	355	36	platform	platform	NOUN
economy-6778	355	37	adoption	adoption	NOUN
economy-6778	355	38	as	as	ADP
economy-6778	355	39	the	the	DET
economy-6778	355	40	independent	independent	ADJ
economy-6778	355	41	variable	variable	NOUN
economy-6778	355	42	(	(	PUNCT
economy-6778	355	43	x	x	X
economy-6778	355	44	)	)	PUNCT
economy-6778	355	45	is	be	AUX
economy-6778	355	46	72.99	72.99	NUM
economy-6778	355	47	,	,	PUNCT
economy-6778	355	48	with	with	ADP
economy-6778	355	49	a	a	DET
economy-6778	355	50	p	p	NOUN
economy-6778	355	51	-	-	PUNCT
economy-6778	355	52	value	value	NOUN
economy-6778	355	53	of	of	ADP
economy-6778	355	54	0.0000	0.0000	NUM
economy-6778	355	55	.	.	PUNCT
economy-6778	356	1	the	the	DET
economy-6778	356	2	f	f	PROPN
economy-6778	356	3	-	-	PUNCT
economy-6778	356	4	statistics	statistic	NOUN
economy-6778	356	5	are	be	AUX
economy-6778	356	6	substantial	substantial	ADJ
economy-6778	356	7	(	(	PUNCT
economy-6778	356	8	p	p	X
economy-6778	356	9	<	<	X
economy-6778	356	10	0.05	0.05	NUM
economy-6778	356	11	)	)	PUNCT
economy-6778	356	12	,	,	PUNCT
economy-6778	356	13	suggesting	suggest	VERB
economy-6778	356	14	that	that	SCONJ
economy-6778	356	15	the	the	DET
economy-6778	356	16	model	model	NOUN
economy-6778	356	17	explains	explain	VERB
economy-6778	356	18	a	a	DET
economy-6778	356	19	large	large	ADJ
economy-6778	356	20	percentage	percentage	NOUN
economy-6778	356	21	of	of	ADP
economy-6778	356	22	the	the	DET
economy-6778	356	23	volatility	volatility	NOUN
economy-6778	356	24	in	in	ADP
economy-6778	356	25	income	income	NOUN
economy-6778	356	26	creation	creation	NOUN
economy-6778	356	27	.	.	PUNCT
economy-6778	357	1	the	the	DET
economy-6778	357	2	model	model	NOUN
economy-6778	357	3	explains	explain	VERB
economy-6778	357	4	36.6	36.6	NUM
economy-6778	357	5	%	%	NOUN
economy-6778	357	6	of	of	ADP
economy-6778	357	7	the	the	DET
economy-6778	357	8	variance	variance	NOUN
economy-6778	357	9	in	in	ADP
economy-6778	357	10	revenue	revenue	NOUN
economy-6778	357	11	generation	generation	NOUN
economy-6778	357	12	(	(	PUNCT
economy-6778	357	13	r	r	NOUN
economy-6778	357	14	-	-	PUNCT
economy-6778	357	15	squared	square	VERB
economy-6778	357	16	=	=	NOUN
economy-6778	357	17	0.366	0.366	NUM
economy-6778	357	18	)	)	PUNCT
economy-6778	357	19	.	.	PUNCT
economy-6778	358	1	similarly	similarly	ADV
economy-6778	358	2	,	,	PUNCT
economy-6778	358	3	the	the	DET
economy-6778	358	4	coefficient	coefficient	NOUN
economy-6778	358	5	for	for	ADP
economy-6778	358	6	electronic	electronic	ADJ
economy-6778	358	7	tax	tax	NOUN
economy-6778	358	8	filing	filing	NOUN
economy-6778	358	9	is	be	AUX
economy-6778	358	10	0.376	0.376	NUM
economy-6778	358	11	(	(	PUNCT
economy-6778	358	12	p=0.000	p=0.000	NOUN
economy-6778	358	13	)	)	PUNCT
economy-6778	358	14	.	.	PUNCT
economy-6778	359	1	this	this	PRON
economy-6778	359	2	means	mean	VERB
economy-6778	359	3	that	that	SCONJ
economy-6778	359	4	a	a	DET
economy-6778	359	5	one	one	NUM
economy-6778	359	6	-	-	PUNCT
economy-6778	359	7	unit	unit	NOUN
economy-6778	359	8	increase	increase	NOUN
economy-6778	359	9	in	in	ADP
economy-6778	359	10	electronic	electronic	ADJ
economy-6778	359	11	filing	filing	NOUN
economy-6778	359	12	corresponds	correspond	VERB
economy-6778	359	13	to	to	ADP
economy-6778	359	14	a	a	DET
economy-6778	359	15	0.376	0.376	NUM
economy-6778	359	16	-	-	PUNCT
economy-6778	359	17	unit	unit	NOUN
economy-6778	359	18	gain	gain	NOUN
economy-6778	359	19	in	in	ADP
economy-6778	359	20	capital	capital	NOUN
economy-6778	359	21	project	project	NOUN
economy-6778	359	22	funding	funding	NOUN
economy-6778	359	23	,	,	PUNCT
economy-6778	359	24	providing	provide	VERB
economy-6778	359	25	all	all	DET
economy-6778	359	26	other	other	ADJ
economy-6778	359	27	factors	factor	NOUN
economy-6778	359	28	are	be	AUX
economy-6778	359	29	unchanged	unchanged	ADJ
economy-6778	359	30	.	.	PUNCT
economy-6778	360	1	the	the	DET
economy-6778	360	2	automated	automate	VERB
economy-6778	360	3	tax	tax	NOUN
economy-6778	360	4	payment	payment	NOUN
economy-6778	360	5	systems	system	NOUN
economy-6778	360	6	coefficient	coefficient	NOUN
economy-6778	360	7	is	be	AUX
economy-6778	360	8	0.229	0.229	NUM
economy-6778	360	9	and	and	CCONJ
economy-6778	360	10	has	have	VERB
economy-6778	360	11	a	a	DET
economy-6778	360	12	p	p	NOUN
economy-6778	360	13	-	-	PUNCT
economy-6778	360	14	value	value	NOUN
economy-6778	360	15	of	of	ADP
economy-6778	360	16	0.000	0.000	NUM
economy-6778	360	17	.	.	PUNCT
economy-6778	361	1	this	this	PRON
economy-6778	361	2	means	mean	VERB
economy-6778	361	3	that	that	SCONJ
economy-6778	361	4	a	a	DET
economy-6778	361	5	one	one	NUM
economy-6778	361	6	-	-	PUNCT
economy-6778	361	7	unit	unit	NOUN
economy-6778	361	8	increase	increase	NOUN
economy-6778	361	9	in	in	ADP
economy-6778	361	10	automated	automate	VERB
economy-6778	361	11	tax	tax	NOUN
economy-6778	361	12	payment	payment	NOUN
economy-6778	361	13	results	result	NOUN
economy-6778	361	14	in	in	ADP
economy-6778	361	15	a	a	DET
economy-6778	361	16	0.229	0.229	NUM
economy-6778	361	17	rise	rise	NOUN
economy-6778	361	18	in	in	ADP
economy-6778	361	19	capital	capital	NOUN
economy-6778	361	20	project	project	NOUN
economy-6778	361	21	funding	funding	NOUN
economy-6778	361	22	.	.	PUNCT
economy-6778	362	1	the	the	DET
economy-6778	362	2	blockchain	blockchain	PROPN
economy-6778	362	3	’s	’s	PART
economy-6778	362	4	coefficient	coefficient	NOUN
economy-6778	362	5	is	be	AUX
economy-6778	362	6	0.171	0.171	NUM
economy-6778	362	7	with	with	ADP
economy-6778	362	8	a	a	DET
economy-6778	362	9	p	p	NOUN
economy-6778	362	10	-	-	PUNCT
economy-6778	362	11	value	value	NOUN
economy-6778	362	12	of	of	ADP
economy-6778	362	13	0.000	0.000	NUM
economy-6778	362	14	.	.	PUNCT
economy-6778	363	1	this	this	PRON
economy-6778	363	2	shows	show	VERB
economy-6778	363	3	that	that	SCONJ
economy-6778	363	4	a	a	DET
economy-6778	363	5	unit	unit	NOUN
economy-6778	363	6	increase	increase	NOUN
economy-6778	363	7	in	in	ADP
economy-6778	363	8	blockchain	blockchain	PROPN
economy-6778	363	9	adoption	adoption	NOUN
economy-6778	363	10	equates	equate	VERB
economy-6778	363	11	to	to	ADP
economy-6778	363	12	a	a	DET
economy-6778	363	13	0.171	0.171	NUM
economy-6778	363	14	rise	rise	NOUN
economy-6778	363	15	in	in	ADP
economy-6778	363	16	capital	capital	NOUN
economy-6778	363	17	project	project	NOUN
economy-6778	363	18	funding	funding	NOUN
economy-6778	363	19	.	.	PUNCT
economy-6778	364	1	while	while	SCONJ
economy-6778	364	2	electronic	electronic	ADJ
economy-6778	364	3	tax	tax	NOUN
economy-6778	364	4	filing	filing	NOUN
economy-6778	364	5	had	have	VERB
economy-6778	364	6	the	the	DET
economy-6778	364	7	strongest	strong	ADJ
economy-6778	364	8	effect	effect	NOUN
economy-6778	364	9	on	on	ADP
economy-6778	364	10	capital	capital	NOUN
economy-6778	364	11	projects	project	NOUN
economy-6778	364	12	,	,	PUNCT
economy-6778	364	13	all	all	DET
economy-6778	364	14	predictors	predictor	NOUN
economy-6778	364	15	are	be	AUX
economy-6778	364	16	significant	significant	ADJ
economy-6778	364	17	contributors	contributor	NOUN
economy-6778	364	18	to	to	ADP
economy-6778	364	19	capital	capital	NOUN
economy-6778	364	20	project	project	NOUN
economy-6778	364	21	funding	funding	NOUN
economy-6778	364	22	.	.	PUNCT
economy-6778	365	1	table	table	NOUN
economy-6778	365	2	9	9	NUM
economy-6778	365	3	.	.	PUNCT
economy-6778	365	4	multivariable	multivariable	ADJ
economy-6778	365	5	regression	regression	NOUN
economy-6778	365	6	analysis	analysis	NOUN
economy-6778	365	7	.	.	PUNCT
economy-6778	366	1	variable	variable	ADJ
economy-6778	366	2	coef	coef	PROPN
economy-6778	366	3	.	.	PUNCT
economy-6778	367	1	std	std	NOUN
economy-6778	367	2	.	.	PUNCT
economy-6778	368	1	err	err	PROPN
economy-6778	368	2	.	.	PUNCT
economy-6778	369	1	t	t	PROPN
economy-6778	369	2	p	p	X
economy-6778	369	3	>	>	X
economy-6778	369	4	t	t	X
economy-6778	370	1	[	[	X
economy-6778	370	2	95	95	NUM
economy-6778	370	3	%	%	NOUN
economy-6778	370	4	conf	conf	NOUN
economy-6778	370	5	interval	interval	NOUN
economy-6778	370	6	]	]	PUNCT
economy-6778	370	7	revenue	revenue	NOUN
economy-6778	370	8	generation	generation	NOUN
economy-6778	370	9	electronic	electronic	ADJ
economy-6778	370	10	tax	tax	NOUN
economy-6778	370	11	filing	filing	NOUN
economy-6778	370	12	0.153	0.153	NUM
economy-6778	370	13	0.054	0.054	NUM
economy-6778	370	14	2.840	2.840	NUM
economy-6778	370	15	0.005	0.005	NUM
economy-6778	370	16	0.047	0.047	NUM
economy-6778	370	17	0.259	0.259	NUM
economy-6778	370	18	automated	automate	VERB
economy-6778	370	19	tax	tax	NOUN
economy-6778	370	20	payment	payment	NOUN
economy-6778	370	21	systems	system	NOUN
economy-6778	370	22	0.368	0.368	NUM
economy-6778	370	23	0.051	0.051	NUM
economy-6778	370	24	7.240	7.240	NUM
economy-6778	370	25	0.000	0.000	NUM
economy-6778	370	26	0.268	0.268	NUM
economy-6778	370	27	0.468	0.468	NUM
economy-6778	370	28	blockchain	blockchain	NOUN
economy-6778	370	29	-	-	PUNCT
economy-6778	370	30	based	base	VERB
economy-6778	370	31	tax	tax	NOUN
economy-6778	370	32	solutions	solution	NOUN
economy-6778	370	33	0.236	0.236	NUM
economy-6778	370	34	0.045	0.045	NUM
economy-6778	370	35	4.750	4.750	NUM
economy-6778	370	36	0.000	0.000	NUM
economy-6778	370	37	0.138	0.138	NUM
economy-6778	370	38	0.333	0.333	NUM
economy-6778	370	39	_	_	PUNCT
economy-6778	370	40	cons	con	NOUN
economy-6778	370	41	0.739	0.739	NUM
economy-6778	370	42	0.150	0.150	NUM
economy-6778	370	43	4.920	4.920	NUM
economy-6778	370	44	0.000	0.000	NUM
economy-6778	370	45	0.444	0.444	NUM
economy-6778	370	46	1.035	1.035	NUM
economy-6778	370	47	capital	capital	NOUN
economy-6778	370	48	project	project	NOUN
economy-6778	370	49	funding	fund	VERB
economy-6778	370	50	electronic	electronic	ADJ
economy-6778	370	51	tax	tax	NOUN
economy-6778	370	52	filing	filing	NOUN
economy-6778	370	53	0.376	0.376	NUM
economy-6778	370	54	0.056	0.056	NUM
economy-6778	370	55	6.710	6.710	NUM
economy-6778	370	56	0.000	0.000	NUM
economy-6778	370	57	0.266	0.266	NUM
economy-6778	370	58	0.486	0.486	NUM
economy-6778	370	59	automated	automate	VERB
economy-6778	370	60	tax	tax	NOUN
economy-6778	370	61	payment	payment	NOUN
economy-6778	370	62	systems	system	NOUN
economy-6778	370	63	0.229	0.229	NUM
economy-6778	370	64	0.053	0.053	NUM
economy-6778	370	65	4.350	4.350	NUM
economy-6778	370	66	0.000	0.000	NUM
economy-6778	370	67	0.126	0.126	NUM
economy-6778	370	68	0.333	0.333	NUM
economy-6778	370	69	blockchain	blockchain	NOUN
economy-6778	370	70	-	-	PUNCT
economy-6778	370	71	based	base	VERB
economy-6778	370	72	tax	tax	NOUN
economy-6778	370	73	solutions	solution	NOUN
economy-6778	370	74	0.171	0.171	NUM
economy-6778	370	75	0.051	0.051	NUM
economy-6778	370	76	3.320	3.320	NUM
economy-6778	370	77	0.001	0.001	NUM
economy-6778	370	78	0.070	0.070	NUM
economy-6778	370	79	0.272	0.272	NUM
economy-6778	370	80	_	_	PUNCT
economy-6778	371	1	cons	con	NOUN
economy-6778	371	2	0.679	0.679	NUM
economy-6778	371	3	0.156	0.156	NUM
economy-6778	371	4	4.350	4.350	NUM
economy-6778	371	5	0.000	0.000	NUM
economy-6778	371	6	0.372	0.372	NUM
economy-6778	371	7	0.985	0.985	NUM
economy-6778	371	8	equation	equation	NOUN
economy-6778	371	9	obs	ob	NOUN
economy-6778	371	10	.	.	PUNCT
economy-6778	372	1	parms	parm	NOUN
economy-6778	372	2	rmse	rmse	NOUN
economy-6778	372	3	r	r	NOUN
economy-6778	372	4	-	-	PUNCT
economy-6778	372	5	sq	sq	INTJ
economy-6778	372	6	f	f	PROPN
economy-6778	372	7	p	p	ADJ
economy-6778	372	8	-	-	PUNCT
economy-6778	372	9	value	value	NOUN
economy-6778	372	10	revenue	revenue	NOUN
economy-6778	372	11	384	384	NUM
economy-6778	372	12	4	4	NUM
economy-6778	372	13	0.592	0.592	NUM
economy-6778	372	14	0.376	0.376	NUM
economy-6778	372	15	76.260	76.260	NUM
economy-6778	372	16	0.000	0.000	NUM
economy-6778	372	17	capital	capital	NOUN
economy-6778	372	18	384	384	NUM
economy-6778	372	19	4	4	NUM
economy-6778	372	20	0.615	0.615	NUM
economy-6778	372	21	0.366	0.366	NUM
economy-6778	372	22	72.990	72.990	NUM
economy-6778	372	23	0.000	0.000	NUM
economy-6778	372	24	4.6	4.6	NUM
economy-6778	372	25	.	.	PUNCT
economy-6778	373	1	discussion	discussion	NOUN
economy-6778	373	2	of	of	ADP
economy-6778	373	3	findings	finding	NOUN
economy-6778	373	4	this	this	DET
economy-6778	373	5	multivariable	multivariable	ADJ
economy-6778	373	6	regression	regression	NOUN
economy-6778	373	7	analysis	analysis	NOUN
economy-6778	373	8	conducted	conduct	VERB
economy-6778	373	9	found	find	VERB
economy-6778	373	10	that	that	SCONJ
economy-6778	373	11	digital	digital	ADJ
economy-6778	373	12	tax	tax	NOUN
economy-6778	373	13	platforms	platform	NOUN
economy-6778	373	14	which	which	PRON
economy-6778	373	15	comprised	comprise	VERB
economy-6778	373	16	of	of	ADP
economy-6778	373	17	electronic	electronic	ADJ
economy-6778	373	18	tax	tax	NOUN
economy-6778	373	19	filing	filing	NOUN
economy-6778	373	20	,	,	PUNCT
economy-6778	373	21	automated	automate	VERB
economy-6778	373	22	tax	tax	NOUN
economy-6778	373	23	payment	payment	NOUN
economy-6778	373	24	systems	system	NOUN
economy-6778	373	25	,	,	PUNCT
economy-6778	373	26	and	and	CCONJ
economy-6778	373	27	blockchain	blockchain	NOUN
economy-6778	373	28	-	-	PUNCT
economy-6778	373	29	based	base	VERB
economy-6778	373	30	tax	tax	NOUN
economy-6778	373	31	solutions	solution	NOUN
economy-6778	373	32	had	have	VERB
economy-6778	373	33	a	a	DET
economy-6778	373	34	positive	positive	ADJ
economy-6778	373	35	and	and	CCONJ
economy-6778	373	36	significant	significant	ADJ
economy-6778	373	37	effects	effect	NOUN
economy-6778	373	38	on	on	ADP
economy-6778	373	39	revenue	revenue	NOUN
economy-6778	373	40	generation	generation	NOUN
economy-6778	373	41	and	and	CCONJ
economy-6778	373	42	capital	capital	NOUN
economy-6778	373	43	projects	project	NOUN
economy-6778	373	44	funding	funding	NOUN
economy-6778	373	45	in	in	ADP
economy-6778	373	46	nigeria	nigeria	PROPN
economy-6778	373	47	.	.	PUNCT
economy-6778	374	1	the	the	DET
economy-6778	374	2	study	study	NOUN
economy-6778	374	3	found	find	VERB
economy-6778	374	4	strong	strong	ADJ
economy-6778	374	5	evidence	evidence	NOUN
economy-6778	374	6	that	that	SCONJ
economy-6778	374	7	when	when	SCONJ
economy-6778	374	8	nigeria	nigeria	PROPN
economy-6778	374	9	uses	use	VERB
economy-6778	374	10	digital	digital	ADJ
economy-6778	374	11	tax	tax	NOUN
economy-6778	374	12	technologies	technology	NOUN
economy-6778	374	13	like	like	ADP
economy-6778	374	14	online	online	ADJ
economy-6778	374	15	filing	filing	NOUN
economy-6778	374	16	,	,	PUNCT
economy-6778	374	17	automated	automate	VERB
economy-6778	374	18	payments	payment	NOUN
economy-6778	374	19	,	,	PUNCT
economy-6778	374	20	and	and	CCONJ
economy-6778	374	21	blockchain	blockchain	NOUN
economy-6778	374	22	,	,	PUNCT
economy-6778	374	23	it	it	PRON
economy-6778	374	24	sees	see	VERB
economy-6778	374	25	improvements	improvement	NOUN
economy-6778	374	26	in	in	ADP
economy-6778	374	27	collecting	collect	VERB
economy-6778	374	28	more	more	ADJ
economy-6778	374	29	taxes	taxis	NOUN
economy-6778	374	30	(	(	PUNCT
economy-6778	374	31	revenue	revenue	NOUN
economy-6778	374	32	generation	generation	NOUN
economy-6778	374	33	)	)	PUNCT
economy-6778	374	34	and	and	CCONJ
economy-6778	374	35	is	be	AUX
economy-6778	374	36	better	well	ADV
economy-6778	374	37	able	able	ADJ
economy-6778	374	38	to	to	PART
economy-6778	374	39	fund	fund	VERB
economy-6778	374	40	public	public	ADJ
economy-6778	374	41	infrastructure	infrastructure	NOUN
economy-6778	374	42	or	or	CCONJ
economy-6778	374	43	development	development	NOUN
economy-6778	374	44	projects	project	NOUN
economy-6778	374	45	(	(	PUNCT
economy-6778	374	46	capital	capital	NOUN
economy-6778	374	47	projects	project	NOUN
economy-6778	374	48	funding	funding	NOUN
economy-6778	374	49	)	)	PUNCT
economy-6778	374	50	.	.	PUNCT
economy-6778	375	1	this	this	PRON
economy-6778	375	2	suggests	suggest	VERB
economy-6778	375	3	that	that	SCONJ
economy-6778	375	4	embracing	embrace	VERB
economy-6778	375	5	digital	digital	ADJ
economy-6778	375	6	tax	tax	NOUN
economy-6778	375	7	innovations	innovation	NOUN
economy-6778	375	8	can	can	AUX
economy-6778	375	9	enhance	enhance	VERB
economy-6778	375	10	the	the	DET
economy-6778	375	11	financial	financial	ADJ
economy-6778	375	12	performance	performance	NOUN
economy-6778	375	13	and	and	CCONJ
economy-6778	375	14	public	public	ADJ
economy-6778	375	15	service	service	NOUN
economy-6778	375	16	delivery	delivery	NOUN
economy-6778	375	17	of	of	ADP
economy-6778	375	18	the	the	DET
economy-6778	375	19	government	government	NOUN
economy-6778	375	20	.	.	PUNCT
economy-6778	376	1	the	the	DET
economy-6778	376	2	findings	finding	NOUN
economy-6778	376	3	align	align	VERB
economy-6778	376	4	with	with	ADP
economy-6778	376	5	tivde	tivde	PROPN
economy-6778	376	6	(	(	PUNCT
economy-6778	376	7	2024	2024	NUM
economy-6778	376	8	)	)	PUNCT
economy-6778	376	9	who	who	PRON
economy-6778	376	10	reported	report	VERB
economy-6778	376	11	that	that	SCONJ
economy-6778	376	12	electronic	electronic	ADJ
economy-6778	376	13	taxation	taxation	NOUN
economy-6778	376	14	platforms	platform	NOUN
economy-6778	376	15	significantly	significantly	ADV
economy-6778	376	16	boosted	boost	VERB
economy-6778	376	17	total	total	ADJ
economy-6778	376	18	tax	tax	NOUN
economy-6778	376	19	revenue	revenue	NOUN
economy-6778	376	20	,	,	PUNCT
economy-6778	376	21	particularly	particularly	ADV
economy-6778	376	22	in	in	ADP
economy-6778	376	23	company	company	NOUN
economy-6778	376	24	income	income	NOUN
economy-6778	376	25	tax	tax	NOUN
economy-6778	376	26	(	(	PUNCT
economy-6778	376	27	cit	cit	PROPN
economy-6778	376	28	)	)	PUNCT
economy-6778	376	29	,	,	PUNCT
economy-6778	376	30	value	value	NOUN
economy-6778	376	31	added	add	VERB
economy-6778	376	32	tax	tax	NOUN
economy-6778	376	33	(	(	PUNCT
economy-6778	376	34	vat	vat	NOUN
economy-6778	376	35	)	)	PUNCT
economy-6778	376	36	,	,	PUNCT
economy-6778	376	37	and	and	CCONJ
economy-6778	376	38	capital	capital	NOUN
economy-6778	376	39	gains	gain	NOUN
economy-6778	376	40	tax	tax	NOUN
economy-6778	376	41	(	(	PUNCT
economy-6778	376	42	cgt	cgt	PROPN
economy-6778	376	43	)	)	PUNCT
economy-6778	376	44	.	.	PUNCT
economy-6778	377	1	similarly	similarly	ADV
economy-6778	377	2	,	,	PUNCT
economy-6778	377	3	etale	etale	NOUN
economy-6778	377	4	,	,	PUNCT
economy-6778	377	5	bingilar	bingilar	ADJ
economy-6778	377	6	,	,	PUNCT
economy-6778	377	7	and	and	CCONJ
economy-6778	377	8	ifurueze	ifurueze	VERB
economy-6778	377	9	(	(	PUNCT
economy-6778	377	10	2021	2021	NUM
economy-6778	377	11	)	)	PUNCT
economy-6778	377	12	found	find	VERB
economy-6778	377	13	that	that	SCONJ
economy-6778	377	14	e	e	NOUN
economy-6778	377	15	-	-	ADJ
economy-6778	377	16	tax	tax	ADJ
economy-6778	377	17	clearance	clearance	NOUN
economy-6778	377	18	certificates	certificate	NOUN
economy-6778	377	19	,	,	PUNCT
economy-6778	377	20	electronic	electronic	ADJ
economy-6778	377	21	filing	filing	NOUN
economy-6778	377	22	,	,	PUNCT
economy-6778	377	23	and	and	CCONJ
economy-6778	377	24	e	e	NOUN
economy-6778	377	25	-	-	NOUN
economy-6778	377	26	tax	tax	NOUN
economy-6778	377	27	identification	identification	NOUN
economy-6778	377	28	improved	improve	VERB
economy-6778	377	29	corporate	corporate	ADJ
economy-6778	377	30	income	income	NOUN
economy-6778	377	31	tax	tax	NOUN
economy-6778	377	32	revenue	revenue	NOUN
economy-6778	377	33	,	,	PUNCT
economy-6778	377	34	supporting	support	VERB
economy-6778	377	35	the	the	DET
economy-6778	377	36	idea	idea	NOUN
economy-6778	377	37	that	that	SCONJ
economy-6778	377	38	digital	digital	ADJ
economy-6778	377	39	tax	tax	NOUN
economy-6778	377	40	systems	system	NOUN
economy-6778	377	41	enhance	enhance	VERB
economy-6778	377	42	revenue	revenue	NOUN
economy-6778	377	43	collection	collection	NOUN
economy-6778	377	44	.	.	PUNCT
economy-6778	378	1	uguagu	uguagu	PROPN
economy-6778	378	2	,	,	PUNCT
economy-6778	378	3	ayodele	ayodele	PROPN
economy-6778	378	4	,	,	PUNCT
economy-6778	378	5	and	and	CCONJ
economy-6778	378	6	ajayi	ajayi	NOUN
economy-6778	378	7	(	(	PUNCT
economy-6778	378	8	2023	2023	NUM
economy-6778	378	9	)	)	PUNCT
economy-6778	378	10	showed	show	VERB
economy-6778	378	11	that	that	SCONJ
economy-6778	378	12	electronic	electronic	ADJ
economy-6778	378	13	tax	tax	NOUN
economy-6778	378	14	systems	system	NOUN
economy-6778	378	15	reduced	reduce	VERB
economy-6778	378	16	tax	tax	NOUN
economy-6778	378	17	evasion	evasion	NOUN
economy-6778	378	18	and	and	CCONJ
economy-6778	378	19	increased	increase	VERB
economy-6778	378	20	revenue	revenue	NOUN
economy-6778	378	21	.	.	PUNCT
economy-6778	379	1	mas’ud	mas’ud	PROPN
economy-6778	379	2	,	,	PUNCT
economy-6778	379	3	mohammed	mohammed	PROPN
economy-6778	379	4	,	,	PUNCT
economy-6778	379	5	and	and	CCONJ
economy-6778	379	6	gimba	gimba	NOUN
economy-6778	379	7	(	(	PUNCT
economy-6778	379	8	2023	2023	NUM
economy-6778	379	9	)	)	PUNCT
economy-6778	379	10	emphasized	emphasize	VERB
economy-6778	379	11	that	that	SCONJ
economy-6778	379	12	the	the	DET
economy-6778	379	13	strategic	strategic	ADJ
economy-6778	379	14	use	use	NOUN
economy-6778	379	15	of	of	ADP
economy-6778	379	16	e	e	NOUN
economy-6778	379	17	-	-	NOUN
economy-6778	379	18	tax	tax	ADJ
economy-6778	379	19	data	datum	NOUN
economy-6778	379	20	by	by	ADP
economy-6778	379	21	state	state	NOUN
economy-6778	379	22	internal	internal	ADJ
economy-6778	379	23	revenue	revenue	NOUN
economy-6778	379	24	services	service	NOUN
economy-6778	379	25	improved	improve	VERB
economy-6778	379	26	states	state	NOUN
economy-6778	379	27	'	'	PART
economy-6778	379	28	per	per	ADP
economy-6778	379	29	capita	capita	NOUN
economy-6778	379	30	internally	internally	ADV
economy-6778	379	31	generated	generate	VERB
economy-6778	379	32	revenue	revenue	NOUN
economy-6778	379	33	.	.	PUNCT
economy-6778	380	1	falana	falana	PROPN
economy-6778	380	2	et	et	PROPN
economy-6778	380	3	al	al	PROPN
economy-6778	380	4	.	.	PROPN
economy-6778	381	1	(	(	PUNCT
economy-6778	381	2	2024	2024	NUM
economy-6778	381	3	)	)	PUNCT
economy-6778	381	4	found	find	VERB
economy-6778	381	5	that	that	SCONJ
economy-6778	381	6	digital	digital	ADJ
economy-6778	381	7	payment	payment	NOUN
economy-6778	381	8	platforms	platform	NOUN
economy-6778	381	9	and	and	CCONJ
economy-6778	381	10	technical	technical	ADJ
economy-6778	381	11	expertise	expertise	NOUN
economy-6778	381	12	significantly	significantly	ADV
economy-6778	381	13	improved	improve	VERB
economy-6778	381	14	tax	tax	NOUN
economy-6778	381	15	compliance	compliance	NOUN
economy-6778	381	16	in	in	ADP
economy-6778	381	17	the	the	DET
economy-6778	381	18	southwest	southwest	ADJ
economy-6778	381	19	informal	informal	ADJ
economy-6778	381	20	sector	sector	NOUN
economy-6778	381	21	.	.	PUNCT
economy-6778	382	1	dakhil	dakhil	VERB
economy-6778	382	2	et	et	PROPN
economy-6778	382	3	al	al	PROPN
economy-6778	382	4	.	.	PROPN
economy-6778	383	1	(	(	PUNCT
economy-6778	383	2	2025	2025	NUM
economy-6778	383	3	)	)	PUNCT
economy-6778	383	4	concluded	conclude	VERB
economy-6778	383	5	that	that	SCONJ
economy-6778	383	6	both	both	DET
economy-6778	383	7	voluntary	voluntary	ADJ
economy-6778	383	8	tax	tax	NOUN
economy-6778	383	9	compliance	compliance	NOUN
economy-6778	383	10	and	and	CCONJ
economy-6778	383	11	enforcement	enforcement	NOUN
economy-6778	383	12	strategies	strategy	NOUN
economy-6778	383	13	enhanced	enhance	VERB
economy-6778	383	14	tax	tax	NOUN
economy-6778	383	15	revenue	revenue	NOUN
economy-6778	383	16	generation	generation	NOUN
economy-6778	383	17	.	.	PUNCT
economy-6778	384	1	dagunduro	dagunduro	PROPN
economy-6778	384	2	et	et	PROPN
economy-6778	384	3	al	al	PROPN
economy-6778	384	4	.	.	PROPN
economy-6778	385	1	(	(	PUNCT
economy-6778	385	2	2025	2025	NUM
economy-6778	385	3	)	)	PUNCT
economy-6778	385	4	revealed	reveal	VERB
economy-6778	385	5	that	that	SCONJ
economy-6778	385	6	electronic	electronic	ADJ
economy-6778	385	7	systems	system	NOUN
economy-6778	385	8	such	such	ADJ
economy-6778	385	9	as	as	ADP
economy-6778	385	10	e	e	NOUN
economy-6778	385	11	-	-	NOUN
economy-6778	385	12	filing	filing	NOUN
economy-6778	385	13	,	,	PUNCT
economy-6778	385	14	billing	billing	NOUN
economy-6778	385	15	,	,	PUNCT
economy-6778	385	16	and	and	CCONJ
economy-6778	385	17	payments	payment	NOUN
economy-6778	385	18	had	have	VERB
economy-6778	385	19	a	a	DET
economy-6778	385	20	positive	positive	ADJ
economy-6778	385	21	effect	effect	NOUN
economy-6778	385	22	on	on	ADP
economy-6778	385	23	informal	informal	ADJ
economy-6778	385	24	sector	sector	NOUN
economy-6778	385	25	tax	tax	NOUN
economy-6778	385	26	compliance	compliance	NOUN
economy-6778	385	27	in	in	ADP
economy-6778	385	28	nigeria	nigeria	PROPN
economy-6778	385	29	.	.	PUNCT
economy-6778	386	1	however	however	ADV
economy-6778	386	2	,	,	PUNCT
economy-6778	386	3	contrasting	contrast	VERB
economy-6778	386	4	evidence	evidence	NOUN
economy-6778	386	5	from	from	ADP
economy-6778	386	6	akinadewo	akinadewo	PROPN
economy-6778	386	7	et	et	PROPN
economy-6778	386	8	al	al	PROPN
economy-6778	386	9	.	.	PROPN
economy-6778	387	1	(	(	PUNCT
economy-6778	387	2	2023	2023	NUM
economy-6778	387	3	)	)	PUNCT
economy-6778	387	4	indicated	indicate	VERB
economy-6778	387	5	that	that	SCONJ
economy-6778	387	6	while	while	SCONJ
economy-6778	387	7	qualified	qualified	ADJ
economy-6778	387	8	personnel	personnel	NOUN
economy-6778	387	9	and	and	CCONJ
economy-6778	387	10	tax	tax	NOUN
economy-6778	387	11	law	law	NOUN
economy-6778	387	12	enforcement	enforcement	NOUN
economy-6778	387	13	improved	improve	VERB
economy-6778	387	14	revenue	revenue	NOUN
economy-6778	387	15	generation	generation	NOUN
economy-6778	387	16	,	,	PUNCT
economy-6778	387	17	ict	ict	PROPN
economy-6778	387	18	had	have	VERB
economy-6778	387	19	an	an	DET
economy-6778	387	20	inverse	inverse	NOUN
economy-6778	387	21	and	and	CCONJ
economy-6778	387	22	insignificant	insignificant	ADJ
economy-6778	387	23	impact	impact	NOUN
economy-6778	387	24	on	on	ADP
economy-6778	387	25	revenue	revenue	NOUN
economy-6778	387	26	in	in	ADP
economy-6778	387	27	kano	kano	PROPN
economy-6778	387	28	and	and	CCONJ
economy-6778	387	29	ekiti	ekiti	ADJ
economy-6778	387	30	states	state	NOUN
economy-6778	387	31	.	.	PUNCT
economy-6778	388	1	similarly	similarly	ADV
economy-6778	388	2	,	,	PUNCT
economy-6778	388	3	ashafoke	ashafoke	ADJ
economy-6778	388	4	and	and	CCONJ
economy-6778	388	5	obaretin	obaretin	ADJ
economy-6778	388	6	(	(	PUNCT
economy-6778	388	7	2023	2023	NUM
economy-6778	388	8	)	)	PUNCT
economy-6778	388	9	found	find	VERB
economy-6778	388	10	that	that	SCONJ
economy-6778	388	11	although	although	SCONJ
economy-6778	388	12	there	there	PRON
economy-6778	388	13	was	be	VERB
economy-6778	388	14	a	a	DET
economy-6778	388	15	positive	positive	ADJ
economy-6778	388	16	relationship	relationship	NOUN
economy-6778	388	17	between	between	ADP
economy-6778	388	18	tax	tax	NOUN
economy-6778	388	19	e	e	NOUN
economy-6778	388	20	-	-	NOUN
economy-6778	388	21	commerce	commerce	NOUN
economy-6778	388	22	and	and	CCONJ
economy-6778	388	23	revenue	revenue	NOUN
economy-6778	388	24	generation	generation	NOUN
economy-6778	388	25	,	,	PUNCT
economy-6778	388	26	it	it	PRON
economy-6778	388	27	was	be	AUX
economy-6778	388	28	statistically	statistically	ADV
economy-6778	388	29	insignificant	insignificant	ADJ
economy-6778	388	30	.	.	PUNCT
economy-6778	389	1	only	only	ADV
economy-6778	389	2	digital	digital	ADJ
economy-6778	389	3	advertising	advertising	NOUN
economy-6778	389	4	among	among	ADP
economy-6778	389	5	various	various	ADJ
economy-6778	389	6	digital	digital	ADJ
economy-6778	389	7	tax	tax	NOUN
economy-6778	389	8	channels	channel	NOUN
economy-6778	389	9	showed	show	VERB
economy-6778	389	10	a	a	DET
economy-6778	389	11	significant	significant	ADJ
economy-6778	389	12	positive	positive	ADJ
economy-6778	389	13	effect	effect	NOUN
economy-6778	389	14	,	,	PUNCT
economy-6778	389	15	suggesting	suggest	VERB
economy-6778	389	16	that	that	SCONJ
economy-6778	389	17	not	not	PART
economy-6778	389	18	all	all	DET
economy-6778	389	19	digital	digital	ADJ
economy-6778	389	20	tax	tax	NOUN
economy-6778	389	21	innovations	innovation	NOUN
economy-6778	389	22	equally	equally	ADV
economy-6778	389	23	enhance	enhance	VERB
economy-6778	389	24	revenue	revenue	NOUN
economy-6778	389	25	.	.	PUNCT
economy-6778	390	1	the	the	DET
economy-6778	390	2	positive	positive	ADJ
economy-6778	390	3	and	and	CCONJ
economy-6778	390	4	significant	significant	ADJ
economy-6778	390	5	impact	impact	NOUN
economy-6778	390	6	of	of	ADP
economy-6778	390	7	digital	digital	ADJ
economy-6778	390	8	tax	tax	NOUN
economy-6778	390	9	platforms	platform	NOUN
economy-6778	390	10	such	such	ADJ
economy-6778	390	11	as	as	ADP
economy-6778	390	12	electronic	electronic	ADJ
economy-6778	390	13	tax	tax	NOUN
economy-6778	390	14	filing	filing	NOUN
economy-6778	390	15	,	,	PUNCT
economy-6778	390	16	automated	automate	VERB
economy-6778	390	17	payment	payment	NOUN
economy-6778	390	18	systems	system	NOUN
economy-6778	390	19	,	,	PUNCT
economy-6778	390	20	and	and	CCONJ
economy-6778	390	21	blockchain	blockchain	PROPN
economy-6778	390	22	solutions	solution	NOUN
economy-6778	390	23	on	on	ADP
economy-6778	390	24	revenue	revenue	NOUN
economy-6778	390	25	generation	generation	NOUN
economy-6778	390	26	and	and	CCONJ
economy-6778	390	27	capital	capital	NOUN
economy-6778	390	28	project	project	NOUN
economy-6778	390	29	funding	funding	NOUN
economy-6778	390	30	aligns	align	VERB
economy-6778	390	31	with	with	ADP
economy-6778	390	32	the	the	DET
economy-6778	390	33	technology	technology	NOUN
economy-6778	390	34	acceptance	acceptance	NOUN
economy-6778	390	35	model	model	NOUN
economy-6778	390	36	(	(	PUNCT
economy-6778	390	37	tam	tam	PROPN
economy-6778	390	38	)	)	PUNCT
economy-6778	390	39	.	.	PUNCT
economy-6778	391	1	this	this	DET
economy-6778	391	2	model	model	NOUN
economy-6778	391	3	posits	posit	NOUN
economy-6778	391	4	that	that	PRON
economy-6778	391	5	perceived	perceive	VERB
economy-6778	391	6	usefulness	usefulness	NOUN
economy-6778	391	7	and	and	CCONJ
economy-6778	391	8	ease	ease	NOUN
economy-6778	391	9	of	of	ADP
economy-6778	391	10	use	use	NOUN
economy-6778	391	11	are	be	AUX
economy-6778	391	12	critical	critical	ADJ
economy-6778	391	13	factors	factor	NOUN
economy-6778	391	14	influencing	influence	VERB
economy-6778	391	15	the	the	DET
economy-6778	391	16	adoption	adoption	NOUN
economy-6778	391	17	of	of	ADP
economy-6778	391	18	new	new	ADJ
economy-6778	391	19	technologies	technology	NOUN
economy-6778	391	20	.	.	PUNCT
economy-6778	392	1	in	in	ADP
economy-6778	392	2	the	the	DET
economy-6778	392	3	nigerian	nigerian	ADJ
economy-6778	392	4	context	context	NOUN
economy-6778	392	5	,	,	PUNCT
economy-6778	392	6	the	the	DET
economy-6778	392	7	adoption	adoption	NOUN
economy-6778	392	8	of	of	ADP
economy-6778	392	9	e	e	NOUN
economy-6778	392	10	-	-	NOUN
economy-6778	392	11	taxation	taxation	NOUN
economy-6778	392	12	systems	system	NOUN
economy-6778	392	13	has	have	AUX
economy-6778	392	14	been	be	AUX
economy-6778	392	15	associated	associate	VERB
economy-6778	392	16	with	with	ADP
economy-6778	392	17	increased	increase	VERB
economy-6778	392	18	efficiency	efficiency	NOUN
economy-6778	392	19	in	in	ADP
economy-6778	392	20	tax	tax	NOUN
economy-6778	392	21	collection	collection	NOUN
economy-6778	392	22	and	and	CCONJ
economy-6778	392	23	public	public	ADJ
economy-6778	392	24	financial	financial	ADJ
economy-6778	392	25	management	management	NOUN
economy-6778	392	26	.	.	PUNCT
economy-6778	393	1	for	for	ADP
economy-6778	393	2	instance	instance	NOUN
economy-6778	393	3	,	,	PUNCT
economy-6778	393	4	tivde	tivde	PROPN
economy-6778	393	5	(	(	PUNCT
economy-6778	393	6	2024	2024	NUM
economy-6778	393	7	)	)	PUNCT
economy-6778	393	8	found	find	VERB
economy-6778	393	9	that	that	SCONJ
economy-6778	393	10	the	the	DET
economy-6778	393	11	introduction	introduction	NOUN
economy-6778	393	12	of	of	ADP
economy-6778	393	13	electronic	electronic	ADJ
economy-6778	393	14	taxation	taxation	NOUN
economy-6778	393	15	platforms	platform	NOUN
economy-6778	393	16	led	lead	VERB
economy-6778	393	17	to	to	ADP
economy-6778	393	18	a	a	DET
economy-6778	393	19	statistically	statistically	ADV
economy-6778	393	20	significant	significant	ADJ
economy-6778	393	21	increase	increase	NOUN
economy-6778	393	22	in	in	ADP
economy-6778	393	23	total	total	ADJ
economy-6778	393	24	tax	tax	NOUN
economy-6778	393	25	revenue	revenue	NOUN
economy-6778	393	26	collection	collection	NOUN
economy-6778	393	27	in	in	ADP
economy-6778	393	28	nigeria	nigeria	PROPN
economy-6778	393	29	,	,	PUNCT
economy-6778	393	30	highlighting	highlight	VERB
economy-6778	393	31	the	the	DET
economy-6778	393	32	perceived	perceive	VERB
economy-6778	393	33	usefulness	usefulness	NOUN
economy-6778	393	34	of	of	ADP
economy-6778	393	35	these	these	DET
economy-6778	393	36	technologies	technology	NOUN
economy-6778	393	37	among	among	ADP
economy-6778	393	38	tax	tax	NOUN
economy-6778	393	39	officials	official	NOUN
economy-6778	393	40	and	and	CCONJ
economy-6778	393	41	stakeholders	stakeholder	NOUN
economy-6778	393	42	.	.	PUNCT
economy-6778	394	1	furthermore	furthermore	ADV
economy-6778	394	2	,	,	PUNCT
economy-6778	394	3	the	the	DET
economy-6778	394	4	ease	ease	NOUN
economy-6778	394	5	of	of	ADP
economy-6778	394	6	use	use	NOUN
economy-6778	394	7	associated	associate	VERB
economy-6778	394	8	with	with	ADP
economy-6778	394	9	these	these	DET
economy-6778	394	10	digital	digital	ADJ
economy-6778	394	11	platforms	platform	NOUN
economy-6778	394	12	has	have	AUX
economy-6778	394	13	facilitated	facilitate	VERB
economy-6778	394	14	their	their	PRON
economy-6778	394	15	adoption	adoption	NOUN
economy-6778	394	16	.	.	PUNCT
economy-6778	395	1	ezeala	ezeala	NOUN
economy-6778	395	2	,	,	PUNCT
economy-6778	395	3	opara	opara	NOUN
economy-6778	395	4	,	,	PUNCT
economy-6778	395	5	and	and	CCONJ
economy-6778	395	6	omaliko	omaliko	NOUN
economy-6778	395	7	(	(	PUNCT
economy-6778	395	8	2024	2024	NUM
economy-6778	395	9	)	)	PUNCT
economy-6778	395	10	reported	report	VERB
economy-6778	395	11	that	that	SCONJ
economy-6778	395	12	electronic	electronic	ADJ
economy-6778	395	13	tax	tax	NOUN
economy-6778	395	14	systems	system	NOUN
economy-6778	395	15	significantly	significantly	ADV
economy-6778	395	16	improved	improve	VERB
economy-6778	395	17	revenue	revenue	NOUN
economy-6778	395	18	generation	generation	NOUN
economy-6778	395	19	concerning	concern	VERB
economy-6778	395	20	personal	personal	ADJ
economy-6778	395	21	and	and	CCONJ
economy-6778	395	22	company	company	NOUN
economy-6778	395	23	income	income	NOUN
economy-6778	395	24	taxes	taxis	NOUN
economy-6778	395	25	in	in	ADP
economy-6778	395	26	anambra	anambra	PROPN
economy-6778	395	27	state	state	PROPN
economy-6778	395	28	,	,	PUNCT
economy-6778	395	29	nigeria	nigeria	PROPN
economy-6778	395	30	.	.	PUNCT
economy-6778	396	1	this	this	DET
economy-6778	396	2	improvement	improvement	NOUN
economy-6778	396	3	suggests	suggest	VERB
economy-6778	396	4	that	that	SCONJ
economy-6778	396	5	users	user	NOUN
economy-6778	396	6	find	find	VERB
economy-6778	396	7	these	these	DET
economy-6778	396	8	systems	system	NOUN
economy-6778	396	9	user	user	NOUN
economy-6778	396	10	-	-	PUNCT
economy-6778	396	11	friendly	friendly	ADJ
economy-6778	396	12	,	,	PUNCT
economy-6778	396	13	which	which	PRON
economy-6778	396	14	is	be	AUX
economy-6778	396	15	consistent	consistent	ADJ
economy-6778	396	16	with	with	ADP
economy-6778	396	17	the	the	DET
economy-6778	396	18	tam	tam	PROPN
economy-6778	396	19	's	's	PART
economy-6778	396	20	emphasis	emphasis	NOUN
economy-6778	396	21	on	on	ADP
economy-6778	396	22	ease	ease	NOUN
economy-6778	396	23	of	of	ADP
economy-6778	396	24	use	use	NOUN
economy-6778	396	25	as	as	ADP
economy-6778	396	26	a	a	DET
economy-6778	396	27	determinant	determinant	NOUN
economy-6778	396	28	of	of	ADP
economy-6778	396	29	technology	technology	NOUN
economy-6778	396	30	adoption	adoption	NOUN
economy-6778	396	31	.	.	PUNCT
economy-6778	397	1	from	from	ADP
economy-6778	397	2	the	the	DET
economy-6778	397	3	perspective	perspective	NOUN
economy-6778	397	4	of	of	ADP
economy-6778	397	5	public	public	ADJ
economy-6778	397	6	finance	finance	NOUN
economy-6778	397	7	theory	theory	NOUN
economy-6778	397	8	,	,	PUNCT
economy-6778	397	9	which	which	PRON
economy-6778	397	10	emphasizes	emphasize	VERB
economy-6778	397	11	efficient	efficient	ADJ
economy-6778	397	12	revenue	revenue	NOUN
economy-6778	397	13	generation	generation	NOUN
economy-6778	397	14	and	and	CCONJ
economy-6778	397	15	allocation	allocation	NOUN
economy-6778	397	16	for	for	ADP
economy-6778	397	17	public	public	ADJ
economy-6778	397	18	goods	good	NOUN
economy-6778	397	19	and	and	CCONJ
economy-6778	397	20	services	service	NOUN
economy-6778	397	21	,	,	PUNCT
economy-6778	397	22	the	the	DET
economy-6778	397	23	findings	finding	NOUN
economy-6778	397	24	showed	show	VERB
economy-6778	397	25	the	the	DET
economy-6778	397	26	fiscal	fiscal	ADJ
economy-6778	397	27	benefits	benefit	NOUN
economy-6778	397	28	of	of	ADP
economy-6778	397	29	digital	digital	ADJ
economy-6778	397	30	tax	tax	NOUN
economy-6778	397	31	platforms	platform	NOUN
economy-6778	397	32	.	.	PUNCT
economy-6778	398	1	the	the	DET
economy-6778	398	2	integration	integration	NOUN
economy-6778	398	3	of	of	ADP
economy-6778	398	4	digital	digital	ADJ
economy-6778	398	5	technologies	technology	NOUN
economy-6778	398	6	into	into	ADP
economy-6778	398	7	tax	tax	NOUN
economy-6778	398	8	administration	administration	NOUN
economy-6778	398	9	has	have	AUX
economy-6778	398	10	enhanced	enhance	VERB
economy-6778	398	11	transparency	transparency	NOUN
economy-6778	398	12	and	and	CCONJ
economy-6778	398	13	accountability	accountability	NOUN
economy-6778	398	14	,	,	PUNCT
economy-6778	398	15	key	key	ADJ
economy-6778	398	16	principles	principle	NOUN
economy-6778	398	17	in	in	ADP
economy-6778	398	18	public	public	ADJ
economy-6778	398	19	finance	finance	NOUN
economy-6778	398	20	.	.	PUNCT
economy-6778	399	1	according	accord	VERB
economy-6778	399	2	to	to	ADP
economy-6778	399	3	akinyosoye	akinyosoye	NOUN
economy-6778	399	4	,	,	PUNCT
economy-6778	399	5	adesoga	adesoga	NOUN
economy-6778	399	6	,	,	PUNCT
economy-6778	399	7	olubisi	olubisi	ADJ
economy-6778	399	8	,	,	PUNCT
economy-6778	399	9	and	and	CCONJ
economy-6778	399	10	nwankwere	nwankwere	ADV
economy-6778	399	11	(	(	PUNCT
economy-6778	399	12	2024	2024	NUM
economy-6778	399	13	)	)	PUNCT
economy-6778	399	14	tax	tax	NOUN
economy-6778	399	15	digitalization	digitalization	NOUN
economy-6778	399	16	dimensions	dimension	NOUN
economy-6778	399	17	had	have	VERB
economy-6778	399	18	a	a	DET
economy-6778	399	19	positive	positive	ADJ
economy-6778	399	20	and	and	CCONJ
economy-6778	399	21	significant	significant	ADJ
economy-6778	399	22	effect	effect	NOUN
economy-6778	399	23	on	on	ADP
economy-6778	399	24	revenue	revenue	NOUN
economy-6778	399	25	generation	generation	NOUN
economy-6778	399	26	,	,	PUNCT
economy-6778	399	27	with	with	ADP
economy-6778	399	28	online	online	ADJ
economy-6778	399	29	payment	payment	NOUN
economy-6778	399	30	systems	system	NOUN
economy-6778	399	31	being	be	AUX
economy-6778	399	32	the	the	DET
economy-6778	399	33	most	most	ADV
economy-6778	399	34	effective	effective	ADJ
economy-6778	399	35	predictor	predictor	NOUN
economy-6778	399	36	.	.	PUNCT
economy-6778	400	1	this	this	DET
economy-6778	400	2	enhancement	enhancement	NOUN
economy-6778	400	3	in	in	ADP
economy-6778	400	4	revenue	revenue	NOUN
economy-6778	400	5	collection	collection	NOUN
economy-6778	400	6	capacity	capacity	NOUN
economy-6778	400	7	enables	enable	VERB
economy-6778	400	8	better	well	ADJ
economy-6778	400	9	funding	funding	NOUN
economy-6778	400	10	for	for	ADP
economy-6778	400	11	capital	capital	NOUN
economy-6778	400	12	projects	project	NOUN
economy-6778	400	13	and	and	CCONJ
economy-6778	400	14	public	public	ADJ
economy-6778	400	15	services	service	NOUN
economy-6778	400	16	,	,	PUNCT
economy-6778	400	17	aligning	align	VERB
economy-6778	400	18	with	with	ADP
economy-6778	400	19	the	the	DET
economy-6778	400	20	theory	theory	NOUN
economy-6778	400	21	's	's	PART
economy-6778	400	22	focus	focus	NOUN
economy-6778	400	23	on	on	ADP
economy-6778	400	24	optimal	optimal	ADJ
economy-6778	400	25	resource	resource	NOUN
economy-6778	400	26	allocation	allocation	NOUN
economy-6778	400	27	.	.	PUNCT
economy-6778	401	1	moreover	moreover	ADV
economy-6778	401	2	,	,	PUNCT
economy-6778	401	3	the	the	DET
economy-6778	401	4	adoption	adoption	NOUN
economy-6778	401	5	of	of	ADP
economy-6778	401	6	blockchain	blockchain	PROPN
economy-6778	401	7	-	-	PUNCT
economy-6778	401	8	based	base	VERB
economy-6778	401	9	tax	tax	NOUN
economy-6778	401	10	solutions	solution	NOUN
economy-6778	401	11	economy	economy	NOUN
economy-6778	401	12	,	,	PUNCT
economy-6778	401	13	2025	2025	NUM
economy-6778	401	14	,	,	PUNCT
economy-6778	401	15	12(2	12(2	NUM
economy-6778	401	16	):	):	PUNCT
economy-6778	401	17	26	26	NUM
economy-6778	401	18	-	-	SYM
economy-6778	401	19	39	39	NUM
economy-6778	401	20	37	37	NUM
economy-6778	401	21	©	©	PROPN
economy-6778	401	22	2025	2025	NUM
economy-6778	401	23	by	by	ADP
economy-6778	401	24	the	the	DET
economy-6778	401	25	authors	author	NOUN
economy-6778	401	26	;	;	PUNCT
economy-6778	401	27	licensee	licensee	PROPN
economy-6778	401	28	asian	asian	ADJ
economy-6778	401	29	online	online	PROPN
economy-6778	401	30	journal	journal	PROPN
economy-6778	401	31	publishing	publishing	NOUN
economy-6778	401	32	group	group	NOUN
economy-6778	401	33	contributes	contribute	VERB
economy-6778	401	34	to	to	ADP
economy-6778	401	35	reducing	reduce	VERB
economy-6778	401	36	tax	tax	NOUN
economy-6778	401	37	evasion	evasion	NOUN
economy-6778	401	38	and	and	CCONJ
economy-6778	401	39	fraud	fraud	NOUN
economy-6778	401	40	,	,	PUNCT
economy-6778	401	41	further	far	ADV
economy-6778	401	42	strengthening	strengthen	VERB
economy-6778	401	43	the	the	DET
economy-6778	401	44	integrity	integrity	NOUN
economy-6778	401	45	of	of	ADP
economy-6778	401	46	the	the	DET
economy-6778	401	47	tax	tax	NOUN
economy-6778	401	48	system	system	NOUN
economy-6778	401	49	.	.	PUNCT
economy-6778	402	1	the	the	DET
economy-6778	402	2	increased	increase	VERB
economy-6778	402	3	revenue	revenue	NOUN
economy-6778	402	4	from	from	ADP
economy-6778	402	5	these	these	DET
economy-6778	402	6	digital	digital	ADJ
economy-6778	402	7	platforms	platform	NOUN
economy-6778	402	8	allows	allow	VERB
economy-6778	402	9	for	for	ADP
economy-6778	402	10	more	more	ADV
economy-6778	402	11	effective	effective	ADJ
economy-6778	402	12	allocation	allocation	NOUN
economy-6778	402	13	of	of	ADP
economy-6778	402	14	public	public	ADJ
economy-6778	402	15	resources	resource	NOUN
economy-6778	402	16	towards	towards	ADP
economy-6778	402	17	infrastructure	infrastructure	NOUN
economy-6778	402	18	development	development	NOUN
economy-6778	402	19	,	,	PUNCT
economy-6778	402	20	promoting	promote	VERB
economy-6778	402	21	economic	economic	ADJ
economy-6778	402	22	growth	growth	NOUN
economy-6778	402	23	and	and	CCONJ
economy-6778	402	24	social	social	ADJ
economy-6778	402	25	welfare	welfare	NOUN
economy-6778	402	26	central	central	ADJ
economy-6778	402	27	goals	goal	NOUN
economy-6778	402	28	of	of	ADP
economy-6778	402	29	public	public	ADJ
economy-6778	402	30	finance	finance	NOUN
economy-6778	402	31	theory	theory	NOUN
economy-6778	402	32	.	.	PUNCT
economy-6778	403	1	the	the	DET
economy-6778	403	2	successful	successful	ADJ
economy-6778	403	3	implementation	implementation	NOUN
economy-6778	403	4	of	of	ADP
economy-6778	403	5	digital	digital	ADJ
economy-6778	403	6	tax	tax	NOUN
economy-6778	403	7	technologies	technology	NOUN
economy-6778	403	8	in	in	ADP
economy-6778	403	9	nigeria	nigeria	PROPN
economy-6778	403	10	is	be	AUX
economy-6778	403	11	both	both	PRON
economy-6778	403	12	behaviorally	behaviorally	ADV
economy-6778	403	13	justified	justify	VERB
economy-6778	403	14	,	,	PUNCT
economy-6778	403	15	as	as	ADP
economy-6778	403	16	per	per	ADP
economy-6778	403	17	the	the	DET
economy-6778	403	18	tam	tam	NOUN
economy-6778	403	19	,	,	PUNCT
economy-6778	403	20	and	and	CCONJ
economy-6778	403	21	fiscally	fiscally	ADV
economy-6778	403	22	sound	sound	ADJ
economy-6778	403	23	,	,	PUNCT
economy-6778	403	24	in	in	ADP
economy-6778	403	25	line	line	NOUN
economy-6778	403	26	with	with	ADP
economy-6778	403	27	public	public	ADJ
economy-6778	403	28	finance	finance	NOUN
economy-6778	403	29	theory	theory	NOUN
economy-6778	403	30	.	.	PUNCT
economy-6778	404	1	the	the	DET
economy-6778	404	2	adoption	adoption	NOUN
economy-6778	404	3	of	of	ADP
economy-6778	404	4	these	these	DET
economy-6778	404	5	platforms	platform	NOUN
economy-6778	404	6	reflects	reflect	VERB
economy-6778	404	7	user	user	NOUN
economy-6778	404	8	acceptance	acceptance	NOUN
economy-6778	404	9	driven	drive	VERB
economy-6778	404	10	by	by	ADP
economy-6778	404	11	perceived	perceive	VERB
economy-6778	404	12	benefits	benefit	NOUN
economy-6778	404	13	and	and	CCONJ
economy-6778	404	14	leads	lead	VERB
economy-6778	404	15	to	to	ADP
economy-6778	404	16	improved	improve	VERB
economy-6778	404	17	financial	financial	ADJ
economy-6778	404	18	outcomes	outcome	NOUN
economy-6778	404	19	,	,	PUNCT
economy-6778	404	20	supporting	support	VERB
economy-6778	404	21	efficient	efficient	ADJ
economy-6778	404	22	governance	governance	NOUN
economy-6778	404	23	and	and	CCONJ
economy-6778	404	24	public	public	ADJ
economy-6778	404	25	service	service	NOUN
economy-6778	404	26	delivery	delivery	NOUN
economy-6778	404	27	.	.	PUNCT
economy-6778	405	1	5	5	X
economy-6778	405	2	.	.	X
economy-6778	405	3	conclusion	conclusion	NOUN
economy-6778	405	4	and	and	CCONJ
economy-6778	405	5	recommendations	recommendation	NOUN
economy-6778	405	6	this	this	DET
economy-6778	405	7	study	study	NOUN
economy-6778	405	8	employed	employ	VERB
economy-6778	405	9	multivariable	multivariable	ADJ
economy-6778	405	10	regression	regression	NOUN
economy-6778	405	11	analysis	analysis	NOUN
economy-6778	405	12	to	to	PART
economy-6778	405	13	examine	examine	VERB
economy-6778	405	14	the	the	DET
economy-6778	405	15	impact	impact	NOUN
economy-6778	405	16	of	of	ADP
economy-6778	405	17	digital	digital	ADJ
economy-6778	405	18	tax	tax	NOUN
economy-6778	405	19	platforms	platform	NOUN
economy-6778	405	20	comprising	comprise	VERB
economy-6778	405	21	electronic	electronic	ADJ
economy-6778	405	22	tax	tax	NOUN
economy-6778	405	23	filing	filing	NOUN
economy-6778	405	24	,	,	PUNCT
economy-6778	405	25	automated	automate	VERB
economy-6778	405	26	tax	tax	NOUN
economy-6778	405	27	payment	payment	NOUN
economy-6778	405	28	systems	system	NOUN
economy-6778	405	29	,	,	PUNCT
economy-6778	405	30	and	and	CCONJ
economy-6778	405	31	blockchain	blockchain	NOUN
economy-6778	405	32	-	-	PUNCT
economy-6778	405	33	based	base	VERB
economy-6778	405	34	tax	tax	NOUN
economy-6778	405	35	solutions	solution	NOUN
economy-6778	405	36	on	on	ADP
economy-6778	405	37	revenue	revenue	NOUN
economy-6778	405	38	generation	generation	NOUN
economy-6778	405	39	and	and	CCONJ
economy-6778	405	40	capital	capital	NOUN
economy-6778	405	41	project	project	NOUN
economy-6778	405	42	funding	funding	NOUN
economy-6778	405	43	in	in	ADP
economy-6778	405	44	nigeria	nigeria	PROPN
economy-6778	405	45	.	.	PUNCT
economy-6778	406	1	the	the	DET
economy-6778	406	2	results	result	NOUN
economy-6778	406	3	revealed	reveal	VERB
economy-6778	406	4	a	a	DET
economy-6778	406	5	positive	positive	ADJ
economy-6778	406	6	and	and	CCONJ
economy-6778	406	7	statistically	statistically	ADV
economy-6778	406	8	significant	significant	ADJ
economy-6778	406	9	relationship	relationship	NOUN
economy-6778	406	10	between	between	ADP
economy-6778	406	11	the	the	DET
economy-6778	406	12	adoption	adoption	NOUN
economy-6778	406	13	of	of	ADP
economy-6778	406	14	these	these	DET
economy-6778	406	15	digital	digital	ADJ
economy-6778	406	16	tax	tax	NOUN
economy-6778	406	17	innovations	innovation	NOUN
economy-6778	406	18	and	and	CCONJ
economy-6778	406	19	improved	improve	VERB
economy-6778	406	20	government	government	NOUN
economy-6778	406	21	revenue	revenue	NOUN
economy-6778	406	22	as	as	ADV
economy-6778	406	23	well	well	ADV
economy-6778	406	24	as	as	ADP
economy-6778	406	25	the	the	DET
economy-6778	406	26	capacity	capacity	NOUN
economy-6778	406	27	to	to	PART
economy-6778	406	28	finance	finance	VERB
economy-6778	406	29	infrastructure	infrastructure	NOUN
economy-6778	406	30	and	and	CCONJ
economy-6778	406	31	development	development	NOUN
economy-6778	406	32	projects	project	NOUN
economy-6778	406	33	.	.	PUNCT
economy-6778	407	1	the	the	DET
economy-6778	407	2	study	study	NOUN
economy-6778	407	3	underscores	underscore	VERB
economy-6778	407	4	the	the	DET
economy-6778	407	5	transformative	transformative	ADJ
economy-6778	407	6	potential	potential	NOUN
economy-6778	407	7	of	of	ADP
economy-6778	407	8	digital	digital	ADJ
economy-6778	407	9	technologies	technology	NOUN
economy-6778	407	10	in	in	ADP
economy-6778	407	11	strengthening	strengthen	VERB
economy-6778	407	12	public	public	ADJ
economy-6778	407	13	financial	financial	ADJ
economy-6778	407	14	management	management	NOUN
economy-6778	407	15	and	and	CCONJ
economy-6778	407	16	enhancing	enhance	VERB
economy-6778	407	17	service	service	NOUN
economy-6778	407	18	delivery	delivery	NOUN
economy-6778	407	19	.	.	PUNCT
economy-6778	408	1	the	the	DET
economy-6778	408	2	study	study	NOUN
economy-6778	408	3	concluded	conclude	VERB
economy-6778	408	4	that	that	SCONJ
economy-6778	408	5	digital	digital	ADJ
economy-6778	408	6	tax	tax	NOUN
economy-6778	408	7	platforms	platform	NOUN
economy-6778	408	8	significantly	significantly	ADV
economy-6778	408	9	improve	improve	VERB
economy-6778	408	10	both	both	DET
economy-6778	408	11	revenue	revenue	NOUN
economy-6778	408	12	generation	generation	NOUN
economy-6778	408	13	and	and	CCONJ
economy-6778	408	14	capital	capital	NOUN
economy-6778	408	15	project	project	NOUN
economy-6778	408	16	funding	funding	NOUN
economy-6778	408	17	in	in	ADP
economy-6778	408	18	nigeria	nigeria	PROPN
economy-6778	408	19	.	.	PUNCT
economy-6778	409	1	technologies	technology	NOUN
economy-6778	409	2	such	such	ADJ
economy-6778	409	3	as	as	ADP
economy-6778	409	4	e	e	NOUN
economy-6778	409	5	-	-	NOUN
economy-6778	409	6	filing	filing	NOUN
economy-6778	409	7	,	,	PUNCT
economy-6778	409	8	automated	automate	VERB
economy-6778	409	9	payment	payment	NOUN
economy-6778	409	10	systems	system	NOUN
economy-6778	409	11	,	,	PUNCT
economy-6778	409	12	and	and	CCONJ
economy-6778	409	13	blockchain	blockchain	PROPN
economy-6778	409	14	increase	increase	VERB
economy-6778	409	15	tax	tax	NOUN
economy-6778	409	16	collection	collection	NOUN
economy-6778	409	17	efficiency	efficiency	NOUN
economy-6778	409	18	,	,	PUNCT
economy-6778	409	19	reduce	reduce	VERB
economy-6778	409	20	leakages	leakage	NOUN
economy-6778	409	21	,	,	PUNCT
economy-6778	409	22	and	and	CCONJ
economy-6778	409	23	promote	promote	VERB
economy-6778	409	24	accountability	accountability	NOUN
economy-6778	409	25	in	in	ADP
economy-6778	409	26	public	public	ADJ
economy-6778	409	27	finance	finance	NOUN
economy-6778	409	28	.	.	PUNCT
economy-6778	410	1	these	these	DET
economy-6778	410	2	innovations	innovation	NOUN
economy-6778	410	3	enable	enable	VERB
economy-6778	410	4	the	the	DET
economy-6778	410	5	government	government	NOUN
economy-6778	410	6	to	to	PART
economy-6778	410	7	mobilize	mobilize	VERB
economy-6778	410	8	more	more	ADJ
economy-6778	410	9	domestic	domestic	ADJ
economy-6778	410	10	resources	resource	NOUN
economy-6778	410	11	and	and	CCONJ
economy-6778	410	12	allocate	allocate	VERB
economy-6778	410	13	them	they	PRON
economy-6778	410	14	more	more	ADV
economy-6778	410	15	effectively	effectively	ADV
economy-6778	410	16	towards	towards	ADP
economy-6778	410	17	development	development	NOUN
economy-6778	410	18	goals	goal	NOUN
economy-6778	410	19	.	.	PUNCT
economy-6778	411	1	it	it	PRON
economy-6778	411	2	was	be	AUX
economy-6778	411	3	therefore	therefore	ADV
economy-6778	411	4	recommended	recommend	VERB
economy-6778	411	5	that	that	SCONJ
economy-6778	411	6	the	the	DET
economy-6778	411	7	government	government	NOUN
economy-6778	411	8	should	should	AUX
economy-6778	411	9	expand	expand	VERB
economy-6778	411	10	and	and	CCONJ
economy-6778	411	11	modernize	modernize	VERB
economy-6778	411	12	its	its	PRON
economy-6778	411	13	digital	digital	ADJ
economy-6778	411	14	tax	tax	NOUN
economy-6778	411	15	infrastructure	infrastructure	NOUN
economy-6778	411	16	nationwide	nationwide	ADV
economy-6778	411	17	to	to	PART
economy-6778	411	18	ensure	ensure	VERB
economy-6778	411	19	broader	broad	ADJ
economy-6778	411	20	adoption	adoption	NOUN
economy-6778	411	21	among	among	ADP
economy-6778	411	22	taxpayers	taxpayer	NOUN
economy-6778	411	23	and	and	CCONJ
economy-6778	411	24	administrators	administrator	NOUN
economy-6778	411	25	.	.	PUNCT
economy-6778	412	1	secondly	secondly	ADV
economy-6778	412	2	,	,	PUNCT
economy-6778	412	3	continuous	continuous	ADJ
economy-6778	412	4	training	training	NOUN
economy-6778	412	5	and	and	CCONJ
economy-6778	412	6	capacity	capacity	NOUN
economy-6778	412	7	development	development	NOUN
economy-6778	412	8	programs	program	NOUN
economy-6778	412	9	for	for	ADP
economy-6778	412	10	tax	tax	NOUN
economy-6778	412	11	officials	official	NOUN
economy-6778	412	12	and	and	CCONJ
economy-6778	412	13	it	it	PRON
economy-6778	412	14	staff	staff	NOUN
economy-6778	412	15	should	should	AUX
economy-6778	412	16	be	be	AUX
economy-6778	412	17	institutionalized	institutionalize	VERB
economy-6778	412	18	to	to	PART
economy-6778	412	19	optimize	optimize	VERB
economy-6778	412	20	the	the	DET
economy-6778	412	21	use	use	NOUN
economy-6778	412	22	of	of	ADP
economy-6778	412	23	digital	digital	ADJ
economy-6778	412	24	platforms	platform	NOUN
economy-6778	412	25	.	.	PUNCT
economy-6778	413	1	furthermore	furthermore	ADV
economy-6778	413	2	,	,	PUNCT
economy-6778	413	3	clear	clear	ADJ
economy-6778	413	4	guidelines	guideline	NOUN
economy-6778	413	5	on	on	ADP
economy-6778	413	6	the	the	DET
economy-6778	413	7	implementation	implementation	NOUN
economy-6778	413	8	and	and	CCONJ
economy-6778	413	9	oversight	oversight	NOUN
economy-6778	413	10	of	of	ADP
economy-6778	413	11	digital	digital	ADJ
economy-6778	413	12	tax	tax	NOUN
economy-6778	413	13	platforms	platform	NOUN
economy-6778	413	14	,	,	PUNCT
economy-6778	413	15	especially	especially	ADV
economy-6778	413	16	blockchain	blockchain	PROPN
economy-6778	413	17	systems	system	NOUN
economy-6778	413	18	,	,	PUNCT
economy-6778	413	19	should	should	AUX
economy-6778	413	20	be	be	AUX
economy-6778	413	21	enacted	enact	VERB
economy-6778	413	22	to	to	PART
economy-6778	413	23	boost	boost	VERB
economy-6778	413	24	trust	trust	NOUN
economy-6778	413	25	and	and	CCONJ
economy-6778	413	26	compliance	compliance	NOUN
economy-6778	413	27	.	.	PUNCT
economy-6778	414	1	lastly	lastly	ADV
economy-6778	414	2	,	,	PUNCT
economy-6778	414	3	efforts	effort	NOUN
economy-6778	414	4	should	should	AUX
economy-6778	414	5	be	be	AUX
economy-6778	414	6	intensified	intensify	VERB
economy-6778	414	7	to	to	PART
economy-6778	414	8	sensitize	sensitize	VERB
economy-6778	414	9	the	the	DET
economy-6778	414	10	public	public	NOUN
economy-6778	414	11	to	to	ADP
economy-6778	414	12	the	the	DET
economy-6778	414	13	benefits	benefit	NOUN
economy-6778	414	14	and	and	CCONJ
economy-6778	414	15	use	use	NOUN
economy-6778	414	16	of	of	ADP
economy-6778	414	17	digital	digital	ADJ
economy-6778	414	18	tax	tax	NOUN
economy-6778	414	19	systems	system	NOUN
economy-6778	414	20	to	to	PART
economy-6778	414	21	foster	foster	VERB
economy-6778	414	22	voluntary	voluntary	ADJ
economy-6778	414	23	compliance	compliance	NOUN
economy-6778	414	24	.	.	PUNCT
economy-6778	415	1	this	this	DET
economy-6778	415	2	study	study	NOUN
economy-6778	415	3	provides	provide	VERB
economy-6778	415	4	empirical	empirical	ADJ
economy-6778	415	5	evidence	evidence	NOUN
economy-6778	415	6	on	on	ADP
economy-6778	415	7	the	the	DET
economy-6778	415	8	efficacy	efficacy	NOUN
economy-6778	415	9	of	of	ADP
economy-6778	415	10	digital	digital	ADJ
economy-6778	415	11	tax	tax	NOUN
economy-6778	415	12	platforms	platform	NOUN
economy-6778	415	13	in	in	ADP
economy-6778	415	14	enhancing	enhance	VERB
economy-6778	415	15	government	government	NOUN
economy-6778	415	16	revenue	revenue	NOUN
economy-6778	415	17	and	and	CCONJ
economy-6778	415	18	public	public	ADJ
economy-6778	415	19	investment	investment	NOUN
economy-6778	415	20	in	in	ADP
economy-6778	415	21	a	a	DET
economy-6778	415	22	developing	develop	VERB
economy-6778	415	23	country	country	NOUN
economy-6778	415	24	context	context	NOUN
economy-6778	415	25	.	.	PUNCT
economy-6778	416	1	it	it	PRON
economy-6778	416	2	bridges	bridge	VERB
economy-6778	416	3	the	the	DET
economy-6778	416	4	gap	gap	NOUN
economy-6778	416	5	between	between	ADP
economy-6778	416	6	technological	technological	ADJ
economy-6778	416	7	innovation	innovation	NOUN
economy-6778	416	8	and	and	CCONJ
economy-6778	416	9	public	public	ADJ
economy-6778	416	10	finance	finance	NOUN
economy-6778	416	11	performance	performance	NOUN
economy-6778	416	12	,	,	PUNCT
economy-6778	416	13	contributing	contribute	VERB
economy-6778	416	14	to	to	ADP
economy-6778	416	15	both	both	CCONJ
economy-6778	416	16	academic	academic	ADJ
economy-6778	416	17	and	and	CCONJ
economy-6778	416	18	practical	practical	ADJ
economy-6778	416	19	understanding	understanding	NOUN
economy-6778	416	20	of	of	ADP
economy-6778	416	21	digital	digital	ADJ
economy-6778	416	22	transformation	transformation	NOUN
economy-6778	416	23	in	in	ADP
economy-6778	416	24	tax	tax	NOUN
economy-6778	416	25	administration	administration	NOUN
economy-6778	416	26	.	.	PUNCT
economy-6778	417	1	the	the	DET
economy-6778	417	2	integration	integration	NOUN
economy-6778	417	3	of	of	ADP
economy-6778	417	4	blockchain	blockchain	PROPN
economy-6778	417	5	technology	technology	PROPN
economy-6778	417	6	into	into	ADP
economy-6778	417	7	the	the	DET
economy-6778	417	8	tax	tax	NOUN
economy-6778	417	9	ecosystem	ecosystem	NOUN
economy-6778	417	10	is	be	AUX
economy-6778	417	11	highlighted	highlight	VERB
economy-6778	417	12	as	as	ADP
economy-6778	417	13	a	a	DET
economy-6778	417	14	key	key	ADJ
economy-6778	417	15	innovation	innovation	NOUN
economy-6778	417	16	that	that	PRON
economy-6778	417	17	strengthens	strengthen	VERB
economy-6778	417	18	transparency	transparency	NOUN
economy-6778	417	19	and	and	CCONJ
economy-6778	417	20	accountability	accountability	NOUN
economy-6778	417	21	.	.	PUNCT
economy-6778	418	1	the	the	DET
economy-6778	418	2	findings	finding	NOUN
economy-6778	418	3	reinforce	reinforce	VERB
economy-6778	418	4	the	the	DET
economy-6778	418	5	technology	technology	NOUN
economy-6778	418	6	acceptance	acceptance	NOUN
economy-6778	418	7	model	model	NOUN
economy-6778	418	8	(	(	PUNCT
economy-6778	418	9	tam	tam	PROPN
economy-6778	418	10	)	)	PUNCT
economy-6778	418	11	by	by	ADP
economy-6778	418	12	showing	show	VERB
economy-6778	418	13	that	that	SCONJ
economy-6778	418	14	perceived	perceive	VERB
economy-6778	418	15	usefulness	usefulness	NOUN
economy-6778	418	16	and	and	CCONJ
economy-6778	418	17	ease	ease	NOUN
economy-6778	418	18	of	of	ADP
economy-6778	418	19	use	use	NOUN
economy-6778	418	20	drive	drive	VERB
economy-6778	418	21	the	the	DET
economy-6778	418	22	adoption	adoption	NOUN
economy-6778	418	23	of	of	ADP
economy-6778	418	24	digital	digital	ADJ
economy-6778	418	25	tax	tax	NOUN
economy-6778	418	26	platforms	platform	NOUN
economy-6778	418	27	.	.	PUNCT
economy-6778	419	1	it	it	PRON
economy-6778	419	2	supports	support	VERB
economy-6778	419	3	the	the	DET
economy-6778	419	4	public	public	ADJ
economy-6778	419	5	finance	finance	NOUN
economy-6778	419	6	theory	theory	NOUN
economy-6778	419	7	,	,	PUNCT
economy-6778	419	8	demonstrating	demonstrate	VERB
economy-6778	419	9	how	how	SCONJ
economy-6778	419	10	improved	improved	ADJ
economy-6778	419	11	revenue	revenue	NOUN
economy-6778	419	12	mechanisms	mechanism	NOUN
economy-6778	419	13	enable	enable	VERB
economy-6778	419	14	efficient	efficient	ADJ
economy-6778	419	15	public	public	ADJ
economy-6778	419	16	spending	spending	NOUN
economy-6778	419	17	and	and	CCONJ
economy-6778	419	18	infrastructure	infrastructure	NOUN
economy-6778	419	19	development	development	NOUN
economy-6778	419	20	.	.	PUNCT
economy-6778	420	1	for	for	ADP
economy-6778	420	2	practitioners	practitioner	NOUN
economy-6778	420	3	,	,	PUNCT
economy-6778	420	4	the	the	DET
economy-6778	420	5	study	study	NOUN
economy-6778	420	6	advocates	advocate	VERB
economy-6778	420	7	for	for	ADP
economy-6778	420	8	an	an	DET
economy-6778	420	9	increased	increase	VERB
economy-6778	420	10	role	role	NOUN
economy-6778	420	11	of	of	ADP
economy-6778	420	12	digital	digital	ADJ
economy-6778	420	13	accounting	accounting	NOUN
economy-6778	420	14	tools	tool	NOUN
economy-6778	420	15	and	and	CCONJ
economy-6778	420	16	automation	automation	NOUN
economy-6778	420	17	in	in	ADP
economy-6778	420	18	public	public	ADJ
economy-6778	420	19	sector	sector	NOUN
economy-6778	420	20	financial	financial	ADJ
economy-6778	420	21	management	management	NOUN
economy-6778	420	22	,	,	PUNCT
economy-6778	420	23	ensuring	ensure	VERB
economy-6778	420	24	accuracy	accuracy	NOUN
economy-6778	420	25	,	,	PUNCT
economy-6778	420	26	real	real	ADJ
economy-6778	420	27	-	-	PUNCT
economy-6778	420	28	time	time	NOUN
economy-6778	420	29	reporting	reporting	NOUN
economy-6778	420	30	,	,	PUNCT
economy-6778	420	31	and	and	CCONJ
economy-6778	420	32	enhanced	enhance	VERB
economy-6778	420	33	audit	audit	NOUN
economy-6778	420	34	trails	trail	NOUN
economy-6778	420	35	.	.	PUNCT
economy-6778	421	1	policy	policy	NOUN
economy-6778	421	2	makers	maker	NOUN
economy-6778	421	3	are	be	AUX
economy-6778	421	4	encouraged	encourage	VERB
economy-6778	421	5	to	to	PART
economy-6778	421	6	prioritize	prioritize	VERB
economy-6778	421	7	digital	digital	ADJ
economy-6778	421	8	transformation	transformation	NOUN
economy-6778	421	9	policies	policy	NOUN
economy-6778	421	10	in	in	ADP
economy-6778	421	11	tax	tax	NOUN
economy-6778	421	12	administration	administration	NOUN
economy-6778	421	13	,	,	PUNCT
economy-6778	421	14	recognizing	recognize	VERB
economy-6778	421	15	its	its	PRON
economy-6778	421	16	role	role	NOUN
economy-6778	421	17	in	in	ADP
economy-6778	421	18	improving	improve	VERB
economy-6778	421	19	fiscal	fiscal	ADJ
economy-6778	421	20	sustainability	sustainability	NOUN
economy-6778	421	21	and	and	CCONJ
economy-6778	421	22	development	development	NOUN
economy-6778	421	23	financing	financing	NOUN
economy-6778	421	24	.	.	PUNCT
economy-6778	422	1	there	there	PRON
economy-6778	422	2	is	be	VERB
economy-6778	422	3	a	a	DET
economy-6778	422	4	need	need	NOUN
economy-6778	422	5	for	for	ADP
economy-6778	422	6	collaborative	collaborative	ADJ
economy-6778	422	7	policy	policy	NOUN
economy-6778	422	8	formulation	formulation	NOUN
economy-6778	422	9	involving	involve	VERB
economy-6778	422	10	tax	tax	NOUN
economy-6778	422	11	authorities	authority	NOUN
economy-6778	422	12	,	,	PUNCT
economy-6778	422	13	it	it	PRON
economy-6778	422	14	experts	expert	NOUN
economy-6778	422	15	,	,	PUNCT
economy-6778	422	16	and	and	CCONJ
economy-6778	422	17	financial	financial	ADJ
economy-6778	422	18	planners	planner	NOUN
economy-6778	422	19	to	to	PART
economy-6778	422	20	create	create	VERB
economy-6778	422	21	an	an	DET
economy-6778	422	22	ecosystem	ecosystem	NOUN
economy-6778	422	23	that	that	PRON
economy-6778	422	24	supports	support	VERB
economy-6778	422	25	innovation	innovation	NOUN
economy-6778	422	26	and	and	CCONJ
economy-6778	422	27	compliance	compliance	NOUN
economy-6778	422	28	.	.	PUNCT
economy-6778	423	1	policies	policy	NOUN
economy-6778	423	2	should	should	AUX
economy-6778	423	3	also	also	ADV
economy-6778	423	4	promote	promote	VERB
economy-6778	423	5	inter	inter	ADJ
economy-6778	423	6	-	-	ADJ
economy-6778	423	7	agency	agency	ADJ
economy-6778	423	8	data	datum	NOUN
economy-6778	423	9	integration	integration	NOUN
economy-6778	423	10	and	and	CCONJ
economy-6778	423	11	interoperability	interoperability	NOUN
economy-6778	423	12	to	to	PART
economy-6778	423	13	ensure	ensure	VERB
economy-6778	423	14	seamless	seamless	ADJ
economy-6778	423	15	information	information	NOUN
economy-6778	423	16	flow	flow	NOUN
economy-6778	423	17	and	and	CCONJ
economy-6778	423	18	improved	improve	VERB
economy-6778	423	19	service	service	NOUN
economy-6778	423	20	delivery	delivery	NOUN
economy-6778	423	21	.	.	PUNCT
economy-6778	424	1	future	future	ADJ
economy-6778	424	2	research	research	NOUN
economy-6778	424	3	could	could	AUX
economy-6778	424	4	investigate	investigate	VERB
economy-6778	424	5	the	the	DET
economy-6778	424	6	sector	sector	NOUN
economy-6778	424	7	-	-	PUNCT
economy-6778	424	8	specific	specific	ADJ
economy-6778	424	9	impacts	impact	NOUN
economy-6778	424	10	of	of	ADP
economy-6778	424	11	digital	digital	ADJ
economy-6778	424	12	tax	tax	NOUN
economy-6778	424	13	platforms	platform	NOUN
economy-6778	424	14	on	on	ADP
economy-6778	424	15	different	different	ADJ
economy-6778	424	16	industries	industry	NOUN
economy-6778	424	17	(	(	PUNCT
economy-6778	424	18	e.g.	e.g.	ADV
economy-6778	424	19	,	,	PUNCT
economy-6778	424	20	manufacturing	manufacturing	NOUN
economy-6778	424	21	,	,	PUNCT
economy-6778	424	22	agriculture	agriculture	NOUN
economy-6778	424	23	,	,	PUNCT
economy-6778	424	24	digital	digital	ADJ
economy-6778	424	25	economy	economy	NOUN
economy-6778	424	26	)	)	PUNCT
economy-6778	424	27	.	.	PUNCT
economy-6778	425	1	cross	cross	ADJ
economy-6778	425	2	-	-	ADJ
economy-6778	425	3	country	country	ADJ
economy-6778	425	4	comparisons	comparison	NOUN
economy-6778	425	5	in	in	ADP
economy-6778	425	6	sub	sub	ADJ
economy-6778	425	7	-	-	ADJ
economy-6778	425	8	saharan	saharan	ADJ
economy-6778	425	9	africa	africa	PROPN
economy-6778	425	10	can	can	AUX
economy-6778	425	11	offer	offer	VERB
economy-6778	425	12	deeper	deep	ADJ
economy-6778	425	13	insights	insight	NOUN
economy-6778	425	14	into	into	ADP
economy-6778	425	15	the	the	DET
economy-6778	425	16	regional	regional	ADJ
economy-6778	425	17	effectiveness	effectiveness	NOUN
economy-6778	425	18	of	of	ADP
economy-6778	425	19	digital	digital	ADJ
economy-6778	425	20	tax	tax	NOUN
economy-6778	425	21	technologies	technology	NOUN
economy-6778	425	22	.	.	PUNCT
economy-6778	426	1	tracking	track	VERB
economy-6778	426	2	changes	change	NOUN
economy-6778	426	3	over	over	ADP
economy-6778	426	4	time	time	NOUN
economy-6778	426	5	would	would	AUX
economy-6778	426	6	help	help	VERB
economy-6778	426	7	in	in	ADP
economy-6778	426	8	understanding	understand	VERB
economy-6778	426	9	the	the	DET
economy-6778	426	10	long	long	ADJ
economy-6778	426	11	-	-	PUNCT
economy-6778	426	12	term	term	NOUN
economy-6778	426	13	effects	effect	NOUN
economy-6778	426	14	of	of	ADP
economy-6778	426	15	digital	digital	ADJ
economy-6778	426	16	tax	tax	NOUN
economy-6778	426	17	implementation	implementation	NOUN
economy-6778	426	18	on	on	ADP
economy-6778	426	19	fiscal	fiscal	ADJ
economy-6778	426	20	performance	performance	NOUN
economy-6778	426	21	and	and	CCONJ
economy-6778	426	22	economic	economic	ADJ
economy-6778	426	23	development	development	NOUN
economy-6778	426	24	.	.	PUNCT
economy-6778	427	1	further	further	ADJ
economy-6778	427	2	studies	study	NOUN
economy-6778	427	3	could	could	AUX
economy-6778	427	4	explore	explore	VERB
economy-6778	427	5	how	how	SCONJ
economy-6778	427	6	digital	digital	ADJ
economy-6778	427	7	platforms	platform	NOUN
economy-6778	427	8	influence	influence	VERB
economy-6778	427	9	taxpayer	taxpayer	NOUN
economy-6778	427	10	attitudes	attitude	NOUN
economy-6778	427	11	,	,	PUNCT
economy-6778	427	12	trust	trust	NOUN
economy-6778	427	13	,	,	PUNCT
economy-6778	427	14	and	and	CCONJ
economy-6778	427	15	compliance	compliance	NOUN
economy-6778	427	16	behavior	behavior	NOUN
economy-6778	427	17	.	.	PUNCT
economy-6778	428	1	references	reference	NOUN
economy-6778	428	2	abdulkadir	abdulkadir	VERB
economy-6778	428	3	,	,	PUNCT
economy-6778	428	4	i.	i.	PROPN
economy-6778	428	5	,	,	PUNCT
economy-6778	428	6	bello	bello	PROPN
economy-6778	428	7	,	,	PUNCT
economy-6778	428	8	s.	s.	PROPN
economy-6778	428	9	,	,	PUNCT
economy-6778	428	10	&	&	CCONJ
economy-6778	428	11	yusuf	yusuf	PROPN
economy-6778	428	12	,	,	PUNCT
economy-6778	428	13	a.	a.	NOUN
economy-6778	428	14	(	(	PUNCT
economy-6778	428	15	2024	2024	NUM
economy-6778	428	16	)	)	PUNCT
economy-6778	428	17	.	.	PUNCT
economy-6778	429	1	the	the	DET
economy-6778	429	2	impact	impact	NOUN
economy-6778	429	3	of	of	ADP
economy-6778	429	4	the	the	DET
economy-6778	429	5	unified	unified	ADJ
economy-6778	429	6	theory	theory	NOUN
economy-6778	429	7	of	of	ADP
economy-6778	429	8	acceptance	acceptance	NOUN
economy-6778	429	9	and	and	CCONJ
economy-6778	429	10	use	use	NOUN
economy-6778	429	11	of	of	ADP
economy-6778	429	12	technology	technology	NOUN
economy-6778	429	13	(	(	PUNCT
economy-6778	429	14	utaut	utaut	NOUN
economy-6778	429	15	)	)	PUNCT
economy-6778	429	16	on	on	ADP
economy-6778	429	17	tax	tax	NOUN
economy-6778	429	18	professionals	professional	NOUN
economy-6778	429	19	'	'	PART
economy-6778	429	20	responses	response	NOUN
economy-6778	429	21	to	to	ADP
economy-6778	429	22	digitalization	digitalization	NOUN
economy-6778	429	23	in	in	ADP
economy-6778	429	24	sub	sub	ADJ
economy-6778	429	25	-	-	ADJ
economy-6778	429	26	saharan	saharan	ADJ
economy-6778	429	27	africa	africa	PROPN
economy-6778	429	28	:	:	PUNCT
economy-6778	429	29	implications	implication	NOUN
economy-6778	429	30	for	for	ADP
economy-6778	429	31	revenue	revenue	NOUN
economy-6778	429	32	optimization	optimization	NOUN
economy-6778	429	33	.	.	PUNCT
economy-6778	430	1	african	african	ADJ
economy-6778	430	2	journal	journal	PROPN
economy-6778	430	3	of	of	ADP
economy-6778	430	4	taxation	taxation	NOUN
economy-6778	430	5	,	,	PUNCT
economy-6778	430	6	22(1	22(1	NUM
economy-6778	430	7	)	)	PUNCT
economy-6778	430	8	,	,	PUNCT
economy-6778	430	9	32	32	NUM
economy-6778	430	10	-	-	SYM
economy-6778	430	11	49	49	NUM
economy-6778	430	12	.	.	PUNCT
economy-6778	431	1	abdulkadir	abdulkadir	PROPN
economy-6778	431	2	,	,	PUNCT
economy-6778	431	3	u.	u.	PROPN
economy-6778	431	4	,	,	PUNCT
economy-6778	431	5	&	&	CCONJ
economy-6778	431	6	alabede	alabede	PROPN
economy-6778	431	7	,	,	PUNCT
economy-6778	431	8	j.	j.	PROPN
economy-6778	431	9	(	(	PUNCT
economy-6778	431	10	2022	2022	NUM
economy-6778	431	11	)	)	PUNCT
economy-6778	431	12	.	.	PUNCT
economy-6778	432	1	electronic	electronic	ADJ
economy-6778	432	2	tax	tax	NOUN
economy-6778	432	3	administration	administration	NOUN
economy-6778	432	4	and	and	CCONJ
economy-6778	432	5	taxpayer	taxpayer	NOUN
economy-6778	432	6	's	's	PART
economy-6778	432	7	compliance	compliance	NOUN
economy-6778	432	8	attitude	attitude	NOUN
economy-6778	432	9	in	in	ADP
economy-6778	432	10	nigerian	nigerian	ADJ
economy-6778	432	11	northeast	northeast	ADJ
economy-6778	432	12	region	region	NOUN
economy-6778	432	13	:	:	PUNCT
economy-6778	432	14	empirical	empirical	ADJ
economy-6778	432	15	evidence	evidence	NOUN
economy-6778	432	16	from	from	ADP
economy-6778	432	17	taraba	taraba	PROPN
economy-6778	432	18	state	state	PROPN
economy-6778	432	19	.	.	PUNCT
economy-6778	433	1	tsu	tsu	PROPN
economy-6778	433	2	-	-	PUNCT
economy-6778	433	3	international	international	ADJ
economy-6778	433	4	journal	journal	NOUN
economy-6778	433	5	of	of	ADP
economy-6778	433	6	accounting	accounting	NOUN
economy-6778	433	7	and	and	CCONJ
economy-6778	433	8	finance	finance	NOUN
economy-6778	433	9	,	,	PUNCT
economy-6778	433	10	1(3	1(3	NUM
economy-6778	433	11	)	)	PUNCT
economy-6778	433	12	,	,	PUNCT
economy-6778	433	13	27	27	NUM
economy-6778	433	14	-	-	SYM
economy-6778	433	15	45	45	NUM
economy-6778	433	16	.	.	PUNCT
economy-6778	434	1	https://doi.org/10.56472/25835238/irjems-v2i4p131	https://doi.org/10.56472/25835238/irjems-v2i4p131	PROPN
economy-6778	434	2	adebayo	adebayo	PROPN
economy-6778	434	3	,	,	PUNCT
economy-6778	434	4	t.	t.	PROPN
economy-6778	434	5	,	,	PUNCT
economy-6778	434	6	&	&	CCONJ
economy-6778	434	7	yusuf	yusuf	PROPN
economy-6778	434	8	,	,	PUNCT
economy-6778	434	9	k.	k.	PROPN
economy-6778	434	10	(	(	PUNCT
economy-6778	434	11	2024	2024	NUM
economy-6778	434	12	)	)	PUNCT
economy-6778	434	13	.	.	PUNCT
economy-6778	435	1	digital	digital	ADJ
economy-6778	435	2	taxation	taxation	PROPN
economy-6778	435	3	and	and	CCONJ
economy-6778	435	4	revenue	revenue	NOUN
economy-6778	435	5	mobilization	mobilization	NOUN
economy-6778	435	6	in	in	ADP
economy-6778	435	7	nigeria	nigeria	PROPN
economy-6778	435	8	:	:	PUNCT
economy-6778	435	9	a	a	DET
economy-6778	435	10	pathway	pathway	NOUN
economy-6778	435	11	to	to	ADP
economy-6778	435	12	economic	economic	ADJ
economy-6778	435	13	growth	growth	NOUN
economy-6778	435	14	.	.	PUNCT
economy-6778	436	1	african	african	ADJ
economy-6778	436	2	journal	journal	NOUN
economy-6778	436	3	of	of	ADP
economy-6778	436	4	public	public	ADJ
economy-6778	436	5	finance	finance	NOUN
economy-6778	436	6	,	,	PUNCT
economy-6778	436	7	18(2	18(2	NUM
economy-6778	436	8	)	)	PUNCT
economy-6778	436	9	,	,	PUNCT
economy-6778	436	10	112	112	NUM
economy-6778	436	11	-	-	SYM
economy-6778	436	12	130	130	NUM
economy-6778	436	13	.	.	PUNCT
economy-6778	437	1	agwu	agwu	PROPN
economy-6778	437	2	,	,	PUNCT
economy-6778	437	3	p.	p.	PROPN
economy-6778	437	4	,	,	PUNCT
economy-6778	437	5	olanrewaju	olanrewaju	PROPN
economy-6778	437	6	,	,	PUNCT
economy-6778	437	7	b.	b.	PROPN
economy-6778	437	8	,	,	PUNCT
economy-6778	437	9	&	&	CCONJ
economy-6778	437	10	okonkwo	okonkwo	PROPN
economy-6778	437	11	,	,	PUNCT
economy-6778	437	12	c.	c.	PROPN
economy-6778	437	13	(	(	PUNCT
economy-6778	437	14	2024	2024	NUM
economy-6778	437	15	)	)	PUNCT
economy-6778	437	16	.	.	PUNCT
economy-6778	438	1	the	the	DET
economy-6778	438	2	impact	impact	NOUN
economy-6778	438	3	of	of	ADP
economy-6778	438	4	digital	digital	ADJ
economy-6778	438	5	tax	tax	NOUN
economy-6778	438	6	platforms	platform	NOUN
economy-6778	438	7	on	on	ADP
economy-6778	438	8	economic	economic	ADJ
economy-6778	438	9	development	development	NOUN
economy-6778	438	10	in	in	ADP
economy-6778	438	11	sub	sub	ADJ
economy-6778	438	12	-	-	ADJ
economy-6778	438	13	saharan	saharan	ADJ
economy-6778	438	14	africa	africa	PROPN
economy-6778	438	15	.	.	PUNCT
economy-6778	439	1	international	international	ADJ
economy-6778	439	2	journal	journal	PROPN
economy-6778	439	3	of	of	ADP
economy-6778	439	4	taxation	taxation	NOUN
economy-6778	439	5	and	and	CCONJ
economy-6778	439	6	development	development	NOUN
economy-6778	439	7	,	,	PUNCT
economy-6778	439	8	9(1	9(1	NUM
economy-6778	439	9	)	)	PUNCT
economy-6778	439	10	,	,	PUNCT
economy-6778	439	11	45	45	NUM
economy-6778	439	12	-	-	SYM
economy-6778	439	13	67	67	NUM
economy-6778	439	14	.	.	PUNCT
economy-6778	440	1	aisien	aisien	PROPN
economy-6778	440	2	,	,	PUNCT
economy-6778	440	3	e.	e.	PROPN
economy-6778	440	4	p.	p.	PROPN
economy-6778	440	5	,	,	PUNCT
economy-6778	440	6	otusanya	otusanya	PROPN
economy-6778	440	7	,	,	PUNCT
economy-6778	440	8	o.	o.	PROPN
economy-6778	440	9	j.	j.	PROPN
economy-6778	440	10	,	,	PUNCT
economy-6778	440	11	&	&	CCONJ
economy-6778	440	12	ala	ala	PROPN
economy-6778	440	13	-	-	PUNCT
economy-6778	440	14	peters	peters	PROPN
economy-6778	440	15	,	,	PUNCT
economy-6778	440	16	d.	d.	PROPN
economy-6778	440	17	(	(	PUNCT
economy-6778	440	18	2024	2024	NUM
economy-6778	440	19	)	)	PUNCT
economy-6778	440	20	.	.	PUNCT
economy-6778	441	1	tax	tax	NOUN
economy-6778	441	2	revenue	revenue	NOUN
economy-6778	441	3	mobilization	mobilization	NOUN
economy-6778	441	4	and	and	CCONJ
economy-6778	441	5	infrastructural	infrastructural	ADJ
economy-6778	441	6	development	development	NOUN
economy-6778	441	7	in	in	ADP
economy-6778	441	8	nigeria	nigeria	PROPN
economy-6778	441	9	.	.	PUNCT
economy-6778	442	1	global	global	ADJ
economy-6778	442	2	journal	journal	PROPN
economy-6778	442	3	of	of	ADP
economy-6778	442	4	accounting	accounting	NOUN
economy-6778	442	5	,	,	PUNCT
economy-6778	442	6	10(1	10(1	NUM
economy-6778	442	7	)	)	PUNCT
economy-6778	442	8	,	,	PUNCT
economy-6778	442	9	62	62	NUM
economy-6778	442	10	-	-	SYM
economy-6778	442	11	80	80	NUM
economy-6778	442	12	.	.	PUNCT
economy-6778	443	1	http://gja.unilag.edu.ng/article/view/2274	http://gja.unilag.edu.ng/article/view/2274	PROPN
economy-6778	443	2	ajagun	ajagun	PROPN
economy-6778	443	3	,	,	PUNCT
economy-6778	443	4	o.	o.	PROPN
economy-6778	443	5	p.	p.	PROPN
economy-6778	443	6	,	,	PUNCT
economy-6778	443	7	kehinde	kehinde	PROPN
economy-6778	443	8	,	,	PUNCT
economy-6778	443	9	j.	j.	PROPN
economy-6778	443	10	s.	s.	PROPN
economy-6778	443	11	,	,	PUNCT
economy-6778	443	12	&	&	CCONJ
economy-6778	443	13	jinadu	jinadu	ADJ
economy-6778	443	14	,	,	PUNCT
economy-6778	443	15	m.	m.	NOUN
economy-6778	443	16	j.	j.	PROPN
economy-6778	443	17	(	(	PUNCT
economy-6778	443	18	2025	2025	NUM
economy-6778	443	19	)	)	PUNCT
economy-6778	443	20	.	.	PUNCT
economy-6778	444	1	tax	tax	NOUN
economy-6778	444	2	revenue	revenue	NOUN
economy-6778	444	3	influences	influence	NOUN
economy-6778	444	4	and	and	CCONJ
economy-6778	444	5	capital	capital	NOUN
economy-6778	444	6	expenditure	expenditure	NOUN
economy-6778	444	7	in	in	ADP
economy-6778	444	8	nigeria	nigeria	PROPN
economy-6778	444	9	.	.	PUNCT
economy-6778	445	1	international	international	ADJ
economy-6778	445	2	journal	journal	PROPN
economy-6778	445	3	of	of	ADP
economy-6778	445	4	research	research	NOUN
economy-6778	445	5	and	and	CCONJ
economy-6778	445	6	innovation	innovation	NOUN
economy-6778	445	7	in	in	ADP
economy-6778	445	8	applied	apply	VERB
economy-6778	445	9	science	science	NOUN
economy-6778	445	10	,	,	PUNCT
economy-6778	445	11	10(2	10(2	NUM
economy-6778	445	12	)	)	PUNCT
economy-6778	445	13	,	,	PUNCT
economy-6778	445	14	336	336	NUM
economy-6778	445	15	-	-	SYM
economy-6778	445	16	349	349	NUM
economy-6778	445	17	.	.	PUNCT
economy-6778	446	1	https://doi.org/10.51584/ijrias.2025.10020029	https://doi.org/10.51584/ijrias.2025.10020029	PROPN
economy-6778	446	2	akinadewo	akinadewo	PROPN
economy-6778	446	3	,	,	PUNCT
economy-6778	446	4	i.	i.	PROPN
economy-6778	446	5	,	,	PUNCT
economy-6778	446	6	kayode	kayode	PROPN
economy-6778	446	7	,	,	PUNCT
economy-6778	446	8	p.	p.	PROPN
economy-6778	446	9	,	,	PUNCT
economy-6778	446	10	dagunduro	dagunduro	NOUN
economy-6778	446	11	,	,	PUNCT
economy-6778	446	12	m.	m.	NOUN
economy-6778	446	13	,	,	PUNCT
economy-6778	446	14	&	&	CCONJ
economy-6778	446	15	akinadewo	akinadewo	PROPN
economy-6778	446	16	,	,	PUNCT
economy-6778	446	17	j.	j.	PROPN
economy-6778	446	18	(	(	PUNCT
economy-6778	446	19	2023	2023	NUM
economy-6778	446	20	)	)	PUNCT
economy-6778	446	21	.	.	PUNCT
economy-6778	447	1	empirical	empirical	ADJ
economy-6778	447	2	examination	examination	NOUN
economy-6778	447	3	of	of	ADP
economy-6778	447	4	the	the	DET
economy-6778	447	5	relationship	relationship	NOUN
economy-6778	447	6	between	between	ADP
economy-6778	447	7	contemporary	contemporary	ADJ
economy-6778	447	8	tax	tax	PROPN
economy-6778	447	9	administration	administration	NOUN
economy-6778	447	10	systems	system	NOUN
economy-6778	447	11	and	and	CCONJ
economy-6778	447	12	revenue	revenue	NOUN
economy-6778	447	13	generation	generation	NOUN
economy-6778	447	14	capacity	capacity	NOUN
economy-6778	447	15	in	in	ADP
economy-6778	447	16	selected	select	VERB
economy-6778	447	17	states	state	NOUN
economy-6778	447	18	of	of	ADP
economy-6778	447	19	nigeria	nigeria	PROPN
economy-6778	447	20	.	.	PUNCT
economy-6778	448	1	international	international	ADJ
economy-6778	448	2	journal	journal	NOUN
economy-6778	448	3	of	of	ADP
economy-6778	448	4	developing	develop	VERB
economy-6778	448	5	and	and	CCONJ
economy-6778	448	6	emerging	emerge	VERB
economy-6778	448	7	economies	economy	NOUN
economy-6778	448	8	,	,	PUNCT
economy-6778	448	9	11(2	11(2	NOUN
economy-6778	448	10	)	)	PUNCT
economy-6778	448	11	,	,	PUNCT
economy-6778	448	12	77	77	NUM
economy-6778	448	13	-	-	SYM
economy-6778	448	14	92	92	NUM
economy-6778	448	15	.	.	PUNCT
economy-6778	449	1	https://doi.org/10.37745/ijdee.13/vol11n27792	https://doi.org/10.37745/ijdee.13/vol11n27792	PROPN
economy-6778	449	2	akinola	akinola	PROPN
economy-6778	449	3	,	,	PUNCT
economy-6778	449	4	o.	o.	PROPN
economy-6778	449	5	m.	m.	NOUN
economy-6778	449	6	,	,	PUNCT
economy-6778	449	7	&	&	CCONJ
economy-6778	449	8	akinrinola	akinrinola	PROPN
economy-6778	449	9	,	,	PUNCT
economy-6778	449	10	o.	o.	INTJ
economy-6778	449	11	(	(	PUNCT
economy-6778	449	12	2023	2023	NUM
economy-6778	449	13	)	)	PUNCT
economy-6778	449	14	.	.	PUNCT
economy-6778	450	1	impact	impact	NOUN
economy-6778	450	2	of	of	ADP
economy-6778	450	3	tax	tax	NOUN
economy-6778	450	4	revenue	revenue	NOUN
economy-6778	450	5	and	and	CCONJ
economy-6778	450	6	infrastructural	infrastructural	ADJ
economy-6778	450	7	development	development	NOUN
economy-6778	450	8	on	on	ADP
economy-6778	450	9	economic	economic	ADJ
economy-6778	450	10	growth	growth	NOUN
economy-6778	450	11	in	in	ADP
economy-6778	450	12	nigeria	nigeria	PROPN
economy-6778	450	13	.	.	PUNCT
economy-6778	451	1	journal	journal	PROPN
economy-6778	451	2	of	of	ADP
economy-6778	451	3	economics	economic	NOUN
economy-6778	451	4	,	,	PUNCT
economy-6778	451	5	management	management	NOUN
economy-6778	451	6	and	and	CCONJ
economy-6778	451	7	trade	trade	NOUN
economy-6778	451	8	,	,	PUNCT
economy-6778	451	9	29(3	29(3	NUM
economy-6778	451	10	)	)	PUNCT
economy-6778	451	11	,	,	PUNCT
economy-6778	451	12	1	1	NUM
economy-6778	451	13	-	-	SYM
economy-6778	451	14	15	15	NUM
economy-6778	451	15	.	.	PUNCT
economy-6778	452	1	akinyosoye	akinyosoye	NOUN
economy-6778	452	2	,	,	PUNCT
economy-6778	452	3	o.	o.	PROPN
economy-6778	452	4	,	,	PUNCT
economy-6778	452	5	adesoga	adesoga	PROPN
economy-6778	452	6	,	,	PUNCT
economy-6778	452	7	a.	a.	NOUN
economy-6778	452	8	,	,	PUNCT
economy-6778	452	9	olubisi	olubisi	PROPN
economy-6778	452	10	,	,	PUNCT
economy-6778	452	11	m.	m.	NOUN
economy-6778	452	12	g.	g.	PROPN
economy-6778	452	13	,	,	PUNCT
economy-6778	452	14	&	&	CCONJ
economy-6778	452	15	nwankwere	nwankwere	ADV
economy-6778	452	16	,	,	PUNCT
economy-6778	452	17	i.	i.	PROPN
economy-6778	452	18	(	(	PUNCT
economy-6778	452	19	2024	2024	NUM
economy-6778	452	20	)	)	PUNCT
economy-6778	452	21	.	.	PUNCT
economy-6778	453	1	tax	tax	NOUN
economy-6778	453	2	digitalisation	digitalisation	NOUN
economy-6778	453	3	and	and	CCONJ
economy-6778	453	4	revenue	revenue	NOUN
economy-6778	453	5	generation	generation	NOUN
economy-6778	453	6	system	system	NOUN
economy-6778	453	7	:	:	PUNCT
economy-6778	453	8	the	the	DET
economy-6778	453	9	empirical	empirical	ADJ
economy-6778	453	10	approach	approach	NOUN
economy-6778	453	11	.	.	PUNCT
economy-6778	454	1	international	international	ADJ
economy-6778	454	2	journal	journal	NOUN
economy-6778	454	3	of	of	ADP
economy-6778	454	4	accounting	accounting	NOUN
economy-6778	454	5	research	research	NOUN
economy-6778	454	6	,	,	PUNCT
economy-6778	454	7	9(1	9(1	NUM
economy-6778	454	8	)	)	PUNCT
economy-6778	454	9	,	,	PUNCT
economy-6778	454	10	19	19	NUM
economy-6778	454	11	-	-	SYM
economy-6778	454	12	24	24	NUM
economy-6778	454	13	.	.	PUNCT
economy-6778	455	1	https://j.arabianjbmr.com/index.php/ijar/article/view/1200	https://j.arabianjbmr.com/index.php/ijar/article/view/1200	PROPN
economy-6778	455	2	alim	alim	PROPN
economy-6778	455	3	,	,	PUNCT
economy-6778	455	4	m.	m.	PROPN
economy-6778	455	5	b.	b.	PROPN
economy-6778	455	6	,	,	PUNCT
economy-6778	455	7	setiyantono	setiyantono	NOUN
economy-6778	455	8	,	,	PUNCT
economy-6778	455	9	a.	a.	NOUN
economy-6778	455	10	p.	p.	PROPN
economy-6778	455	11	,	,	PUNCT
economy-6778	455	12	&	&	CCONJ
economy-6778	455	13	zakiah	zakiah	PROPN
economy-6778	455	14	,	,	PUNCT
economy-6778	455	15	s.	s.	PROPN
economy-6778	455	16	n.	n.	PROPN
economy-6778	455	17	(	(	PUNCT
economy-6778	455	18	2021	2021	NUM
economy-6778	455	19	)	)	PUNCT
economy-6778	455	20	.	.	PUNCT
economy-6778	456	1	analysis	analysis	NOUN
economy-6778	456	2	of	of	ADP
economy-6778	456	3	the	the	DET
economy-6778	456	4	relationship	relationship	NOUN
economy-6778	456	5	between	between	ADP
economy-6778	456	6	tax	tax	NOUN
economy-6778	456	7	revenue	revenue	NOUN
economy-6778	456	8	and	and	CCONJ
economy-6778	456	9	government	government	NOUN
economy-6778	456	10	expenditures	expenditure	NOUN
economy-6778	456	11	in	in	ADP
economy-6778	456	12	indonesia	indonesia	PROPN
economy-6778	456	13	.	.	PROPN
economy-6778	457	1	journal	journal	PROPN
economy-6778	457	2	of	of	ADP
economy-6778	457	3	international	international	ADJ
economy-6778	457	4	conference	conference	NOUN
economy-6778	457	5	proceedings	proceeding	NOUN
economy-6778	457	6	,	,	PUNCT
economy-6778	457	7	4(3	4(3	NUM
economy-6778	457	8	)	)	PUNCT
economy-6778	457	9	,	,	PUNCT
economy-6778	457	10	62–68	62–68	PROPN
economy-6778	457	11	.	.	PUNCT
economy-6778	458	1	aluko	aluko	PROPN
economy-6778	458	2	,	,	PUNCT
economy-6778	458	3	a.	a.	PROPN
economy-6778	458	4	,	,	PUNCT
economy-6778	458	5	igbekoyi	igbekoyi	PROPN
economy-6778	458	6	,	,	PUNCT
economy-6778	458	7	o.	o.	PROPN
economy-6778	458	8	,	,	PUNCT
economy-6778	458	9	dagunduro	dagunduro	NOUN
economy-6778	458	10	,	,	PUNCT
economy-6778	458	11	m.	m.	NOUN
economy-6778	458	12	,	,	PUNCT
economy-6778	458	13	falana	falana	PROPN
economy-6778	458	14	,	,	PUNCT
economy-6778	458	15	g.	g.	PROPN
economy-6778	458	16	,	,	PUNCT
economy-6778	458	17	&	&	CCONJ
economy-6778	458	18	oke	oke	PROPN
economy-6778	458	19	,	,	PUNCT
economy-6778	458	20	o.	o.	PROPN
economy-6778	458	21	(	(	PUNCT
economy-6778	458	22	2022	2022	NUM
economy-6778	458	23	)	)	PUNCT
economy-6778	458	24	.	.	PUNCT
economy-6778	459	1	tax	tax	NOUN
economy-6778	459	2	incentives	incentive	NOUN
economy-6778	459	3	and	and	CCONJ
economy-6778	459	4	liquidity	liquidity	NOUN
economy-6778	459	5	performance	performance	NOUN
economy-6778	459	6	of	of	ADP
economy-6778	459	7	quoted	quote	VERB
economy-6778	459	8	industrial	industrial	ADJ
economy-6778	459	9	good	good	NOUN
economy-6778	459	10	’s	’s	PART
economy-6778	459	11	firms	firm	NOUN
economy-6778	459	12	in	in	ADP
economy-6778	459	13	nigeria	nigeria	PROPN
economy-6778	459	14	.	.	PUNCT
economy-6778	460	1	european	european	PROPN
economy-6778	460	2	journal	journal	PROPN
economy-6778	460	3	of	of	ADP
economy-6778	460	4	business	business	NOUN
economy-6778	460	5	management	management	NOUN
economy-6778	460	6	,	,	PUNCT
economy-6778	460	7	14(23	14(23	NOUN
economy-6778	460	8	)	)	PUNCT
economy-6778	460	9	,	,	PUNCT
economy-6778	460	10	11	11	NUM
economy-6778	460	11	-	-	SYM
economy-6778	460	12	22	22	NUM
economy-6778	460	13	.	.	PUNCT
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economy-6778	461	2	amaglobeli	amaglobeli	PROPN
economy-6778	461	3	,	,	PUNCT
economy-6778	461	4	d.	d.	PROPN
economy-6778	461	5	,	,	PUNCT
economy-6778	461	6	crispolti	crispolti	PROPN
economy-6778	461	7	,	,	PUNCT
economy-6778	461	8	v.	v.	PROPN
economy-6778	461	9	,	,	PUNCT
economy-6778	461	10	&	&	CCONJ
economy-6778	461	11	klemm	klemm	PROPN
economy-6778	461	12	,	,	PUNCT
economy-6778	461	13	a.	a.	NOUN
economy-6778	461	14	(	(	PUNCT
economy-6778	461	15	2023	2023	NUM
economy-6778	461	16	)	)	PUNCT
economy-6778	461	17	.	.	PUNCT
economy-6778	462	1	the	the	DET
economy-6778	462	2	role	role	NOUN
economy-6778	462	3	of	of	ADP
economy-6778	462	4	digital	digital	ADJ
economy-6778	462	5	technologies	technology	NOUN
economy-6778	462	6	in	in	ADP
economy-6778	462	7	revenue	revenue	NOUN
economy-6778	462	8	mobilization	mobilization	NOUN
economy-6778	462	9	:	:	PUNCT
economy-6778	462	10	evidence	evidence	NOUN
economy-6778	462	11	from	from	ADP
economy-6778	462	12	developing	develop	VERB
economy-6778	462	13	countries	country	NOUN
economy-6778	462	14	.	.	PUNCT
economy-6778	463	1	imf	imf	PROPN
economy-6778	463	2	working	working	PROPN
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economy-6778	463	4	,	,	PUNCT
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economy-6778	463	6	,	,	PUNCT
economy-6778	463	7	1	1	NUM
economy-6778	463	8	-	-	SYM
economy-6778	463	9	30	30	NUM
economy-6778	463	10	.	.	PUNCT
economy-6778	464	1	https://doi.org/10.5089/9781484374951.001	https://doi.org/10.5089/9781484374951.001	X
economy-6778	464	2	ashafoke	ashafoke	PROPN
economy-6778	464	3	,	,	PUNCT
economy-6778	464	4	t.	t.	PROPN
economy-6778	464	5	o.	o.	PROPN
economy-6778	464	6	,	,	PUNCT
economy-6778	464	7	&	&	CCONJ
economy-6778	464	8	obaretin	obaretin	PROPN
economy-6778	464	9	,	,	PUNCT
economy-6778	464	10	o.	o.	NOUN
economy-6778	464	11	(	(	PUNCT
economy-6778	464	12	2023	2023	NUM
economy-6778	464	13	)	)	PUNCT
economy-6778	464	14	.	.	PUNCT
economy-6778	465	1	the	the	DET
economy-6778	465	2	effect	effect	NOUN
economy-6778	465	3	of	of	ADP
economy-6778	465	4	digital	digital	ADJ
economy-6778	465	5	channels	channel	NOUN
economy-6778	465	6	on	on	ADP
economy-6778	465	7	revenue	revenue	NOUN
economy-6778	465	8	generation	generation	NOUN
economy-6778	465	9	in	in	ADP
economy-6778	465	10	nigeria	nigeria	PROPN
economy-6778	465	11	.	.	PUNCT
economy-6778	466	1	journal	journal	PROPN
economy-6778	466	2	of	of	ADP
economy-6778	466	3	finance	finance	NOUN
economy-6778	466	4	and	and	CCONJ
economy-6778	466	5	management	management	NOUN
economy-6778	466	6	sciences	science	NOUN
economy-6778	466	7	,	,	PUNCT
economy-6778	466	8	4(1	4(1	NOUN
economy-6778	466	9	)	)	PUNCT
economy-6778	466	10	,	,	PUNCT
economy-6778	466	11	133–143	133–143	NUM
economy-6778	466	12	.	.	PUNCT
economy-6778	467	1	https://journals.unizik.edu.ng/jfms/article/view/2597	https://journals.unizik.edu.ng/jfms/article/view/2597	PROPN
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economy-6778	467	3	http://gja.unilag.edu.ng/article/view/2274	http://gja.unilag.edu.ng/article/view/2274	NOUN
economy-6778	467	4	https://doi.org/10.51584/ijrias.2025.10020029	https://doi.org/10.51584/ijrias.2025.10020029	PROPN
economy-6778	467	5	https://doi.org/10.37745/ijdee.13/vol11n27792	https://doi.org/10.37745/ijdee.13/vol11n27792	PROPN
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economy-6778	468	2	https://doi.org/10.7176/rjfa/13-22-06	https://doi.org/10.7176/rjfa/13-22-06	NOUN
economy-6778	468	3	https://doi.org/10.5089/9781484374951.001	https://doi.org/10.5089/9781484374951.001	PUNCT
economy-6778	468	4	https://journals.unizik.edu.ng/jfms/article/view/2597	https://journals.unizik.edu.ng/jfms/article/view/2597	ADJ
economy-6778	468	5	economy	economy	NOUN
economy-6778	468	6	,	,	PUNCT
economy-6778	468	7	2025	2025	NUM
economy-6778	468	8	,	,	PUNCT
economy-6778	468	9	12(2	12(2	NUM
economy-6778	468	10	):	):	PUNCT
economy-6778	468	11	26	26	NUM
economy-6778	468	12	-	-	SYM
economy-6778	468	13	39	39	NUM
economy-6778	468	14	38	38	NUM
economy-6778	468	15	©	©	PROPN
economy-6778	468	16	2025	2025	NUM
economy-6778	468	17	by	by	ADP
economy-6778	468	18	the	the	DET
economy-6778	468	19	authors	author	NOUN
economy-6778	468	20	;	;	PUNCT
economy-6778	468	21	licensee	licensee	PROPN
economy-6778	468	22	asian	asian	ADJ
economy-6778	468	23	online	online	PROPN
economy-6778	468	24	journal	journal	PROPN
economy-6778	468	25	publishing	publishing	PROPN
economy-6778	468	26	group	group	PROPN
economy-6778	468	27	aworetan	aworetan	PROPN
economy-6778	468	28	,	,	PUNCT
economy-6778	468	29	s.	s.	PROPN
economy-6778	468	30	o.	o.	PROPN
economy-6778	468	31	,	,	PUNCT
economy-6778	468	32	alade	alade	PROPN
economy-6778	468	33	,	,	PUNCT
economy-6778	468	34	m.	m.	PROPN
economy-6778	468	35	e.	e.	PROPN
economy-6778	468	36	,	,	PUNCT
economy-6778	468	37	&	&	CCONJ
economy-6778	468	38	agbaje	agbaje	NOUN
economy-6778	468	39	,	,	PUNCT
economy-6778	469	1	w.	w.	PROPN
economy-6778	469	2	h.	h.	PROPN
economy-6778	469	3	(	(	PUNCT
economy-6778	469	4	2024	2024	NUM
economy-6778	469	5	)	)	PUNCT
economy-6778	469	6	.	.	PUNCT
economy-6778	470	1	the	the	DET
economy-6778	470	2	effect	effect	NOUN
economy-6778	470	3	of	of	ADP
economy-6778	470	4	tax	tax	NOUN
economy-6778	470	5	revenue	revenue	NOUN
economy-6778	470	6	and	and	CCONJ
economy-6778	470	7	foreign	foreign	ADJ
economy-6778	470	8	aid	aid	NOUN
economy-6778	470	9	on	on	ADP
economy-6778	470	10	capital	capital	NOUN
economy-6778	470	11	expenditures	expenditure	NOUN
economy-6778	470	12	in	in	ADP
economy-6778	470	13	southwestern	southwestern	ADJ
economy-6778	470	14	states	state	NOUN
economy-6778	470	15	,	,	PUNCT
economy-6778	470	16	nigeria	nigeria	PROPN
economy-6778	470	17	.	.	PUNCT
economy-6778	471	1	african	african	ADJ
economy-6778	471	2	banking	banking	NOUN
economy-6778	471	3	and	and	CCONJ
economy-6778	471	4	finance	finance	NOUN
economy-6778	471	5	review	review	NOUN
economy-6778	471	6	journal	journal	NOUN
economy-6778	471	7	,	,	PUNCT
economy-6778	471	8	18(18	18(18	NUM
economy-6778	471	9	)	)	PUNCT
economy-6778	471	10	,	,	PUNCT
economy-6778	471	11	36–52	36–52	NUM
economy-6778	471	12	.	.	PUNCT
economy-6778	472	1	awotomilusi	awotomilusi	PROPN
economy-6778	472	2	,	,	PUNCT
economy-6778	472	3	n.	n.	PROPN
economy-6778	472	4	,	,	PUNCT
economy-6778	472	5	oso	oso	PROPN
economy-6778	472	6	,	,	PUNCT
economy-6778	472	7	o.	o.	NOUN
economy-6778	472	8	,	,	PUNCT
economy-6778	472	9	oluwagbade	oluwagbade	NOUN
economy-6778	472	10	,	,	PUNCT
economy-6778	472	11	o.	o.	PROPN
economy-6778	472	12	,	,	PUNCT
economy-6778	472	13	&	&	CCONJ
economy-6778	472	14	dagunduro	dagunduro	PROPN
economy-6778	472	15	,	,	PUNCT
economy-6778	472	16	m.	m.	NOUN
economy-6778	472	17	(	(	PUNCT
economy-6778	472	18	2023	2023	NUM
economy-6778	472	19	)	)	PUNCT
economy-6778	472	20	.	.	PUNCT
economy-6778	473	1	evaluating	evaluate	VERB
economy-6778	473	2	the	the	DET
economy-6778	473	3	effectiveness	effectiveness	NOUN
economy-6778	473	4	of	of	ADP
economy-6778	473	5	ipsas	ipsa	NOUN
economy-6778	473	6	23	23	NUM
economy-6778	473	7	regulations	regulation	NOUN
economy-6778	473	8	on	on	ADP
economy-6778	473	9	the	the	DET
economy-6778	473	10	redemption	redemption	NOUN
economy-6778	473	11	of	of	ADP
economy-6778	473	12	tax	tax	NOUN
economy-6778	473	13	revenues	revenue	NOUN
economy-6778	473	14	by	by	ADP
economy-6778	473	15	the	the	DET
economy-6778	473	16	ekiti	ekiti	ADJ
economy-6778	473	17	state	state	NOUN
economy-6778	473	18	government	government	NOUN
economy-6778	473	19	.	.	PUNCT
economy-6778	474	1	journal	journal	PROPN
economy-6778	474	2	of	of	ADP
economy-6778	474	3	accounting	accounting	NOUN
economy-6778	474	4	and	and	CCONJ
economy-6778	474	5	finance	finance	NOUN
economy-6778	474	6	management	management	NOUN
economy-6778	474	7	,	,	PUNCT
economy-6778	474	8	4(5	4(5	PROPN
economy-6778	474	9	)	)	PUNCT
economy-6778	474	10	,	,	PUNCT
economy-6778	474	11	385	385	NUM
economy-6778	474	12	-	-	SYM
economy-6778	474	13	399	399	NUM
economy-6778	474	14	.	.	PUNCT
economy-6778	475	1	https://doi.org/10.38035/jafm.v4i5	https://doi.org/10.38035/jafm.v4i5	NOUN
economy-6778	475	2	besley	besley	NOUN
economy-6778	475	3	,	,	PUNCT
economy-6778	475	4	t.	t.	PROPN
economy-6778	475	5	,	,	PUNCT
economy-6778	475	6	&	&	CCONJ
economy-6778	475	7	persson	persson	PROPN
economy-6778	475	8	,	,	PUNCT
economy-6778	475	9	t.	t.	PROPN
economy-6778	475	10	(	(	PUNCT
economy-6778	475	11	2023	2023	NUM
economy-6778	475	12	)	)	PUNCT
economy-6778	475	13	.	.	PUNCT
economy-6778	476	1	taxation	taxation	NOUN
economy-6778	476	2	and	and	CCONJ
economy-6778	476	3	development	development	NOUN
economy-6778	476	4	:	:	PUNCT
economy-6778	476	5	the	the	DET
economy-6778	476	6	political	political	ADJ
economy-6778	476	7	economy	economy	NOUN
economy-6778	476	8	of	of	ADP
economy-6778	476	9	revenue	revenue	NOUN
economy-6778	476	10	mobilization	mobilization	NOUN
economy-6778	476	11	.	.	PUNCT
economy-6778	477	1	cambridge	cambridge	PROPN
economy-6778	477	2	,	,	PUNCT
economy-6778	477	3	uk	uk	PROPN
economy-6778	477	4	:	:	PUNCT
economy-6778	477	5	cambridge	cambridge	PROPN
economy-6778	477	6	university	university	PROPN
economy-6778	477	7	press	press	NOUN
economy-6778	477	8	.	.	PUNCT
economy-6778	478	1	bird	bird	NOUN
economy-6778	478	2	,	,	PUNCT
economy-6778	478	3	r.	r.	PROPN
economy-6778	478	4	m.	m.	PROPN
economy-6778	478	5	,	,	PUNCT
economy-6778	478	6	&	&	CCONJ
economy-6778	478	7	zolt	zolt	PROPN
economy-6778	478	8	,	,	PUNCT
economy-6778	478	9	e.	e.	PROPN
economy-6778	478	10	m.	m.	PROPN
economy-6778	478	11	(	(	PUNCT
economy-6778	478	12	2023	2023	NUM
economy-6778	478	13	)	)	PUNCT
economy-6778	478	14	.	.	PUNCT
economy-6778	479	1	digital	digital	ADJ
economy-6778	479	2	taxation	taxation	NOUN
economy-6778	479	3	in	in	ADP
economy-6778	479	4	developing	develop	VERB
economy-6778	479	5	economies	economy	NOUN
economy-6778	479	6	:	:	PUNCT
economy-6778	479	7	challenges	challenge	NOUN
economy-6778	479	8	and	and	CCONJ
economy-6778	479	9	opportunities	opportunity	NOUN
economy-6778	479	10	.	.	PUNCT
economy-6778	480	1	world	world	NOUN
economy-6778	480	2	development	development	PROPN
economy-6778	480	3	,	,	PUNCT
economy-6778	480	4	172	172	NUM
economy-6778	480	5	,	,	PUNCT
economy-6778	480	6	106147	106147	NUM
economy-6778	480	7	.	.	PUNCT
economy-6778	481	1	craig	craig	PROPN
economy-6778	481	2	,	,	PUNCT
economy-6778	481	3	a.	a.	PROPN
economy-6778	481	4	o.	o.	PROPN
economy-6778	481	5	,	,	PUNCT
economy-6778	481	6	adetola	adetola	PROPN
economy-6778	481	7	,	,	PUNCT
economy-6778	481	8	r.	r.	PROPN
economy-6778	481	9	,	,	PUNCT
economy-6778	481	10	&	&	CCONJ
economy-6778	481	11	maminu	maminu	PROPN
economy-6778	481	12	,	,	PUNCT
economy-6778	481	13	k.	k.	PROPN
economy-6778	481	14	a.	a.	PROPN
economy-6778	481	15	(	(	PUNCT
economy-6778	481	16	2020	2020	NUM
economy-6778	481	17	)	)	PUNCT
economy-6778	481	18	.	.	PUNCT
economy-6778	482	1	tax	tax	NOUN
economy-6778	482	2	revenue	revenue	NOUN
economy-6778	482	3	and	and	CCONJ
economy-6778	482	4	capital	capital	NOUN
economy-6778	482	5	expenditure	expenditure	NOUN
economy-6778	482	6	in	in	ADP
economy-6778	482	7	nigeria	nigeria	PROPN
economy-6778	482	8	.	.	PUNCT
economy-6778	483	1	accounting	accounting	NOUN
economy-6778	483	2	and	and	CCONJ
economy-6778	483	3	taxation	taxation	NOUN
economy-6778	483	4	review	review	NOUN
economy-6778	483	5	,	,	PUNCT
economy-6778	483	6	4(1	4(1	NOUN
economy-6778	483	7	)	)	PUNCT
economy-6778	483	8	,	,	PUNCT
economy-6778	483	9	132147	132147	NUM
economy-6778	483	10	.	.	PUNCT
economy-6778	484	1	http://hdl.handle.net/11159/4461	http://hdl.handle.net/11159/4461	NUM
economy-6778	484	2	dagunduro	dagunduro	NOUN
economy-6778	484	3	,	,	PUNCT
economy-6778	484	4	m.	m.	PROPN
economy-6778	484	5	e.	e.	PROPN
economy-6778	484	6	,	,	PUNCT
economy-6778	484	7	abbood	abbood	PROPN
economy-6778	484	8	,	,	PUNCT
economy-6778	484	9	f.	f.	PROPN
economy-6778	484	10	g.	g.	PROPN
economy-6778	484	11	,	,	PUNCT
economy-6778	484	12	dakhil	dakhil	PROPN
economy-6778	484	13	,	,	PUNCT
economy-6778	484	14	m.	m.	NOUN
economy-6778	484	15	s.	s.	PROPN
economy-6778	484	16	,	,	PUNCT
economy-6778	484	17	&	&	CCONJ
economy-6778	484	18	falana	falana	PROPN
economy-6778	484	19	,	,	PUNCT
economy-6778	484	20	g.	g.	PROPN
economy-6778	484	21	a.	a.	PROPN
economy-6778	484	22	(	(	PUNCT
economy-6778	484	23	2025	2025	NUM
economy-6778	484	24	)	)	PUNCT
economy-6778	484	25	.	.	PUNCT
economy-6778	485	1	electronic	electronic	ADJ
economy-6778	485	2	tax	tax	NOUN
economy-6778	485	3	system	system	NOUN
economy-6778	485	4	and	and	CCONJ
economy-6778	485	5	tax	tax	NOUN
economy-6778	485	6	compliance	compliance	NOUN
economy-6778	485	7	in	in	ADP
economy-6778	485	8	the	the	DET
economy-6778	485	9	nigerian	nigerian	ADJ
economy-6778	485	10	informal	informal	ADJ
economy-6778	485	11	sector	sector	NOUN
economy-6778	485	12	.	.	PUNCT
economy-6778	486	1	universal	universal	ADJ
economy-6778	486	2	journal	journal	PROPN
economy-6778	486	3	of	of	ADP
economy-6778	486	4	accounting	accounting	NOUN
economy-6778	486	5	and	and	CCONJ
economy-6778	486	6	finance	finance	NOUN
economy-6778	486	7	,	,	PUNCT
economy-6778	486	8	13(2	13(2	PROPN
economy-6778	486	9	)	)	PUNCT
economy-6778	486	10	,	,	PUNCT
economy-6778	486	11	81–93	81–93	NUM
economy-6778	486	12	.	.	PUNCT
economy-6778	487	1	https://doi.org/10.13189/ujaf.2025.130204	https://doi.org/10.13189/ujaf.2025.130204	PROPN
economy-6778	487	2	dakhil	dakhil	VERB
economy-6778	487	3	,	,	PUNCT
economy-6778	487	4	m.	m.	NOUN
economy-6778	487	5	s.	s.	PROPN
economy-6778	487	6	,	,	PUNCT
economy-6778	487	7	dagunduro	dagunduro	PROPN
economy-6778	487	8	,	,	PUNCT
economy-6778	487	9	m.	m.	PROPN
economy-6778	487	10	e.	e.	PROPN
economy-6778	487	11	,	,	PUNCT
economy-6778	487	12	abbood	abbood	PROPN
economy-6778	487	13	,	,	PUNCT
economy-6778	487	14	f.	f.	PROPN
economy-6778	487	15	g.	g.	PROPN
economy-6778	487	16	,	,	PUNCT
economy-6778	487	17	&	&	CCONJ
economy-6778	487	18	falana	falana	PROPN
economy-6778	487	19	,	,	PUNCT
economy-6778	487	20	g.	g.	PROPN
economy-6778	487	21	a.	a.	PROPN
economy-6778	487	22	(	(	PUNCT
economy-6778	487	23	2025	2025	NUM
economy-6778	487	24	)	)	PUNCT
economy-6778	487	25	.	.	PUNCT
economy-6778	488	1	tax	tax	NOUN
economy-6778	488	2	compliance	compliance	NOUN
economy-6778	488	3	strategies	strategy	NOUN
economy-6778	488	4	and	and	CCONJ
economy-6778	488	5	revenue	revenue	NOUN
economy-6778	488	6	generation	generation	NOUN
economy-6778	488	7	in	in	ADP
economy-6778	488	8	nigeria	nigeria	PROPN
economy-6778	488	9	.	.	PUNCT
economy-6778	489	1	economy	economy	NOUN
economy-6778	489	2	,	,	PUNCT
economy-6778	489	3	business	business	NOUN
economy-6778	489	4	and	and	CCONJ
economy-6778	489	5	development	development	NOUN
economy-6778	489	6	:	:	PUNCT
economy-6778	489	7	an	an	DET
economy-6778	489	8	international	international	ADJ
economy-6778	489	9	journal	journal	NOUN
economy-6778	489	10	(	(	PUNCT
economy-6778	489	11	eb&d	eb&d	PROPN
economy-6778	489	12	)	)	PUNCT
economy-6778	489	13	,	,	PUNCT
economy-6778	489	14	6(1	6(1	NUM
economy-6778	489	15	)	)	PUNCT
economy-6778	489	16	,	,	PUNCT
economy-6778	489	17	1	1	NUM
economy-6778	489	18	-	-	SYM
economy-6778	489	19	18	18	NUM
economy-6778	489	20	.	.	PUNCT
economy-6778	490	1	https://doi.org/10.47063/ebd.00021	https://doi.org/10.47063/ebd.00021	PROPN
economy-6778	490	2	davis	davis	PROPN
economy-6778	490	3	,	,	PUNCT
economy-6778	490	4	f.	f.	PROPN
economy-6778	490	5	d.	d.	PROPN
economy-6778	490	6	(	(	PUNCT
economy-6778	490	7	1989	1989	NUM
economy-6778	490	8	)	)	PUNCT
economy-6778	490	9	.	.	PUNCT
economy-6778	491	1	perceived	perceive	VERB
economy-6778	491	2	usefulness	usefulness	NOUN
economy-6778	491	3	,	,	PUNCT
economy-6778	491	4	perceived	perceive	VERB
economy-6778	491	5	ease	ease	NOUN
economy-6778	491	6	of	of	ADP
economy-6778	491	7	use	use	NOUN
economy-6778	491	8	,	,	PUNCT
economy-6778	491	9	and	and	CCONJ
economy-6778	491	10	user	user	NOUN
economy-6778	491	11	acceptance	acceptance	NOUN
economy-6778	491	12	of	of	ADP
economy-6778	491	13	information	information	NOUN
economy-6778	491	14	technology	technology	NOUN
economy-6778	491	15	.	.	PUNCT
economy-6778	492	1	mis	mis	PROPN
economy-6778	492	2	quarterly	quarterly	PROPN
economy-6778	492	3	,	,	PUNCT
economy-6778	492	4	13(3	13(3	NUM
economy-6778	492	5	)	)	PUNCT
economy-6778	492	6	,	,	PUNCT
economy-6778	492	7	319340	319340	NUM
economy-6778	492	8	.	.	PUNCT
economy-6778	493	1	https://doi.org/10.2307/249008	https://doi.org/10.2307/249008	PROPN
economy-6778	493	2	edori	edori	PROPN
economy-6778	493	3	,	,	PUNCT
economy-6778	493	4	d.	d.	PROPN
economy-6778	493	5	s.	s.	PROPN
economy-6778	493	6	(	(	PUNCT
economy-6778	493	7	2023	2023	NUM
economy-6778	493	8	)	)	PUNCT
economy-6778	493	9	.	.	PUNCT
economy-6778	494	1	electronic	electronic	ADJ
economy-6778	494	2	tax	tax	NOUN
economy-6778	494	3	services	service	NOUN
economy-6778	494	4	and	and	CCONJ
economy-6778	494	5	the	the	DET
economy-6778	494	6	ease	ease	NOUN
economy-6778	494	7	of	of	ADP
economy-6778	494	8	tax	tax	NOUN
economy-6778	494	9	compliance	compliance	NOUN
economy-6778	494	10	in	in	ADP
economy-6778	494	11	nigeria	nigeria	PROPN
economy-6778	494	12	.	.	PUNCT
economy-6778	495	1	journal	journal	PROPN
economy-6778	495	2	of	of	ADP
economy-6778	495	3	accounting	accounting	NOUN
economy-6778	495	4	and	and	CCONJ
economy-6778	495	5	financial	financial	ADJ
economy-6778	495	6	management	management	NOUN
economy-6778	495	7	,	,	PUNCT
economy-6778	495	8	9(9	9(9	NUM
economy-6778	495	9	)	)	PUNCT
economy-6778	495	10	,	,	PUNCT
economy-6778	495	11	212	212	NUM
economy-6778	495	12	-	-	SYM
economy-6778	495	13	228	228	NUM
economy-6778	495	14	.	.	PUNCT
economy-6778	496	1	https://doi.org/10.56201/jafm.v9.no9.2023.pg212.228	https://doi.org/10.56201/jafm.v9.no9.2023.pg212.228	PROPN
economy-6778	496	2	etale	etale	NOUN
economy-6778	496	3	,	,	PUNCT
economy-6778	496	4	l.	l.	PROPN
economy-6778	496	5	m.	m.	PROPN
economy-6778	496	6	,	,	PUNCT
economy-6778	496	7	bingilar	bingilar	ADJ
economy-6778	496	8	,	,	PUNCT
economy-6778	496	9	p.	p.	PROPN
economy-6778	496	10	f.	f.	PROPN
economy-6778	496	11	,	,	PUNCT
economy-6778	496	12	&	&	CCONJ
economy-6778	496	13	ifurueze	ifurueze	NOUN
economy-6778	496	14	,	,	PUNCT
economy-6778	496	15	m.	m.	NOUN
economy-6778	496	16	s.	s.	PROPN
economy-6778	496	17	k.	k.	PROPN
economy-6778	496	18	(	(	PUNCT
economy-6778	496	19	2021	2021	NUM
economy-6778	496	20	)	)	PUNCT
economy-6778	496	21	.	.	PUNCT
economy-6778	497	1	electronic	electronic	ADJ
economy-6778	497	2	tax	tax	NOUN
economy-6778	497	3	administration	administration	NOUN
economy-6778	497	4	and	and	CCONJ
economy-6778	497	5	corporate	corporate	ADJ
economy-6778	497	6	income	income	NOUN
economy-6778	497	7	tax	tax	NOUN
economy-6778	497	8	revenue	revenue	NOUN
economy-6778	497	9	in	in	ADP
economy-6778	497	10	nigeria	nigeria	PROPN
economy-6778	497	11	:	:	PUNCT
economy-6778	497	12	evidence	evidence	NOUN
economy-6778	497	13	from	from	ADP
economy-6778	497	14	firs	fir	NOUN
economy-6778	497	15	.	.	PUNCT
economy-6778	498	1	international	international	ADJ
economy-6778	498	2	journal	journal	PROPN
economy-6778	498	3	of	of	ADP
economy-6778	498	4	research	research	NOUN
economy-6778	498	5	and	and	CCONJ
economy-6778	498	6	innovation	innovation	NOUN
economy-6778	498	7	in	in	ADP
economy-6778	498	8	social	social	ADJ
economy-6778	498	9	science	science	NOUN
economy-6778	498	10	,	,	PUNCT
economy-6778	498	11	5(4	5(4	NUM
economy-6778	498	12	)	)	PUNCT
economy-6778	498	13	,	,	PUNCT
economy-6778	498	14	204–209	204–209	NUM
economy-6778	498	15	.	.	PUNCT
economy-6778	499	1	https://doi.org/10.47772/ijriss.2021.5413	https://doi.org/10.47772/ijriss.2021.5413	ADJ
economy-6778	499	2	eze	eze	NOUN
economy-6778	499	3	,	,	PUNCT
economy-6778	499	4	m.	m.	NOUN
economy-6778	499	5	,	,	PUNCT
economy-6778	499	6	&	&	CCONJ
economy-6778	499	7	nwankwo	nwankwo	PROPN
economy-6778	499	8	,	,	PUNCT
economy-6778	499	9	j.	j.	PROPN
economy-6778	499	10	(	(	PUNCT
economy-6778	499	11	2024	2024	NUM
economy-6778	499	12	)	)	PUNCT
economy-6778	499	13	.	.	PUNCT
economy-6778	500	1	challenges	challenge	NOUN
economy-6778	500	2	of	of	ADP
economy-6778	500	3	digital	digital	ADJ
economy-6778	500	4	tax	tax	NOUN
economy-6778	500	5	implementation	implementation	NOUN
economy-6778	500	6	in	in	ADP
economy-6778	500	7	nigeria	nigeria	PROPN
economy-6778	500	8	:	:	PUNCT
economy-6778	500	9	a	a	DET
economy-6778	500	10	review	review	NOUN
economy-6778	500	11	of	of	ADP
economy-6778	500	12	taxpayer	taxpayer	NOUN
economy-6778	500	13	compliance	compliance	NOUN
economy-6778	500	14	behavior	behavior	NOUN
economy-6778	500	15	.	.	PUNCT
economy-6778	501	1	journal	journal	NOUN
economy-6778	501	2	of	of	ADP
economy-6778	501	3	emerging	emerge	VERB
economy-6778	501	4	market	market	NOUN
economy-6778	501	5	studies	study	NOUN
economy-6778	501	6	,	,	PUNCT
economy-6778	501	7	15(3	15(3	NUM
economy-6778	501	8	)	)	PUNCT
economy-6778	501	9	,	,	PUNCT
economy-6778	501	10	89	89	NUM
economy-6778	501	11	-	-	SYM
economy-6778	501	12	105	105	NUM
economy-6778	501	13	.	.	PUNCT
economy-6778	502	1	ezeala	ezeala	PROPN
economy-6778	502	2	,	,	PUNCT
economy-6778	502	3	g.	g.	NOUN
economy-6778	502	4	,	,	PUNCT
economy-6778	502	5	opara	opara	NOUN
economy-6778	502	6	,	,	PUNCT
economy-6778	502	7	m.	m.	NOUN
economy-6778	502	8	c.	c.	PROPN
economy-6778	502	9	,	,	PUNCT
economy-6778	502	10	&	&	CCONJ
economy-6778	502	11	omaliko	omaliko	PROPN
economy-6778	502	12	,	,	PUNCT
economy-6778	502	13	e.	e.	PROPN
economy-6778	502	14	l.	l.	PROPN
economy-6778	502	15	(	(	PUNCT
economy-6778	502	16	2024	2024	NUM
economy-6778	502	17	)	)	PUNCT
economy-6778	502	18	.	.	PUNCT
economy-6778	503	1	assessing	assess	VERB
economy-6778	503	2	the	the	DET
economy-6778	503	3	nexus	nexus	NOUN
economy-6778	503	4	between	between	ADP
economy-6778	503	5	electronic	electronic	ADJ
economy-6778	503	6	taxation	taxation	NOUN
economy-6778	503	7	and	and	CCONJ
economy-6778	503	8	revenue	revenue	NOUN
economy-6778	503	9	generation	generation	NOUN
economy-6778	503	10	efficiency	efficiency	NOUN
economy-6778	503	11	in	in	ADP
economy-6778	503	12	nigeria	nigeria	PROPN
economy-6778	503	13	.	.	PUNCT
economy-6778	504	1	journal	journal	PROPN
economy-6778	504	2	of	of	ADP
economy-6778	504	3	the	the	DET
economy-6778	504	4	management	management	NOUN
economy-6778	504	5	sciences	science	NOUN
economy-6778	504	6	,	,	PUNCT
economy-6778	504	7	61(6	61(6	NUM
economy-6778	504	8	)	)	PUNCT
economy-6778	504	9	,	,	PUNCT
economy-6778	504	10	16	16	NUM
economy-6778	504	11	-	-	SYM
economy-6778	504	12	34	34	NUM
economy-6778	504	13	.	.	PUNCT
economy-6778	505	1	https://journals.unizik.edu.ng/jfms/article/view/4214	https://journals.unizik.edu.ng/jfms/article/view/4214	PROPN
economy-6778	505	2	falana	falana	PROPN
economy-6778	505	3	,	,	PUNCT
economy-6778	505	4	g.	g.	PROPN
economy-6778	505	5	a.	a.	PROPN
economy-6778	505	6	,	,	PUNCT
economy-6778	505	7	dakhil	dakhil	NOUN
economy-6778	505	8	,	,	PUNCT
economy-6778	505	9	m.	m.	NOUN
economy-6778	505	10	s.	s.	PROPN
economy-6778	505	11	,	,	PUNCT
economy-6778	505	12	abbood	abbood	PROPN
economy-6778	505	13	,	,	PUNCT
economy-6778	505	14	f.	f.	PROPN
economy-6778	505	15	g.	g.	PROPN
economy-6778	505	16	,	,	PUNCT
economy-6778	505	17	&	&	CCONJ
economy-6778	505	18	dagunduro	dagunduro	PROPN
economy-6778	505	19	,	,	PUNCT
economy-6778	505	20	m.	m.	PROPN
economy-6778	505	21	e.	e.	PROPN
economy-6778	505	22	(	(	PUNCT
economy-6778	505	23	2024	2024	NUM
economy-6778	505	24	)	)	PUNCT
economy-6778	505	25	.	.	PUNCT
economy-6778	506	1	digital	digital	PROPN
economy-6778	506	2	tax	tax	PROPN
economy-6778	506	3	administration	administration	NOUN
economy-6778	506	4	and	and	CCONJ
economy-6778	506	5	tax	tax	NOUN
economy-6778	506	6	compliance	compliance	NOUN
economy-6778	506	7	in	in	ADP
economy-6778	506	8	nigerian	nigerian	ADJ
economy-6778	506	9	informal	informal	ADJ
economy-6778	506	10	sector	sector	NOUN
economy-6778	506	11	.	.	PUNCT
economy-6778	507	1	economy	economy	NOUN
economy-6778	507	2	,	,	PUNCT
economy-6778	507	3	business	business	NOUN
economy-6778	507	4	&	&	CCONJ
economy-6778	507	5	development	development	PROPN
economy-6778	507	6	,	,	PUNCT
economy-6778	507	7	5(2	5(2	NUM
economy-6778	507	8	)	)	PUNCT
economy-6778	507	9	,	,	PUNCT
economy-6778	507	10	32–45	32–45	NUM
economy-6778	507	11	.	.	PUNCT
economy-6778	508	1	https://doi.org/10.47063/ebd.00020	https://doi.org/10.47063/ebd.00020	PROPN
economy-6778	508	2	federal	federal	PROPN
economy-6778	508	3	inland	inland	PROPN
economy-6778	508	4	revenue	revenue	NOUN
economy-6778	508	5	service	service	NOUN
economy-6778	508	6	(	(	PUNCT
economy-6778	508	7	firs	firs	NOUN
economy-6778	508	8	)	)	PUNCT
economy-6778	508	9	.	.	PUNCT
economy-6778	509	1	(	(	PUNCT
economy-6778	509	2	2023	2023	NUM
economy-6778	509	3	)	)	PUNCT
economy-6778	509	4	.	.	PUNCT
economy-6778	510	1	annual	annual	ADJ
economy-6778	510	2	tax	tax	NOUN
economy-6778	510	3	report	report	NOUN
economy-6778	510	4	on	on	ADP
economy-6778	510	5	digital	digital	ADJ
economy-6778	510	6	transformation	transformation	NOUN
economy-6778	510	7	in	in	ADP
economy-6778	510	8	nigeria	nigeria	PROPN
economy-6778	510	9	’s	’s	PART
economy-6778	510	10	tax	tax	NOUN
economy-6778	510	11	system	system	NOUN
economy-6778	510	12	.	.	PUNCT
economy-6778	511	1	abuja	abuja	PROPN
economy-6778	511	2	,	,	PUNCT
economy-6778	511	3	nigeria	nigeria	PROPN
economy-6778	511	4	:	:	PUNCT
economy-6778	511	5	firs	fir	NOUN
economy-6778	511	6	publications	publication	NOUN
economy-6778	511	7	.	.	PUNCT
economy-6778	511	8	fisher	fisher	PROPN
economy-6778	511	9	,	,	PUNCT
economy-6778	511	10	r.	r.	PROPN
economy-6778	511	11	a.	a.	PROPN
economy-6778	511	12	,	,	PUNCT
economy-6778	511	13	laing	laing	PROPN
economy-6778	511	14	,	,	PUNCT
economy-6778	511	15	a.	a.	NOUN
economy-6778	511	16	p.	p.	PROPN
economy-6778	511	17	,	,	PUNCT
economy-6778	511	18	&	&	CCONJ
economy-6778	511	19	stoeckel	stoeckel	PROPN
economy-6778	511	20	,	,	PUNCT
economy-6778	511	21	j.	j.	PROPN
economy-6778	511	22	w.	w.	PROPN
economy-6778	511	23	(	(	PUNCT
economy-6778	511	24	1983	1983	NUM
economy-6778	511	25	)	)	PUNCT
economy-6778	511	26	.	.	PUNCT
economy-6778	512	1	the	the	DET
economy-6778	512	2	design	design	NOUN
economy-6778	512	3	of	of	ADP
economy-6778	512	4	experiments	experiment	NOUN
economy-6778	512	5	:	:	PUNCT
economy-6778	512	6	statistical	statistical	ADJ
economy-6778	512	7	methods	method	NOUN
economy-6778	512	8	for	for	ADP
economy-6778	512	9	research	research	NOUN
economy-6778	512	10	in	in	ADP
economy-6778	512	11	the	the	DET
economy-6778	512	12	natural	natural	ADJ
economy-6778	512	13	and	and	CCONJ
economy-6778	512	14	social	social	ADJ
economy-6778	512	15	sciences	science	NOUN
economy-6778	512	16	(	(	PUNCT
economy-6778	512	17	3rd	3rd	ADJ
economy-6778	512	18	ed	ed	NOUN
economy-6778	512	19	.	.	PUNCT
economy-6778	512	20	)	)	PUNCT
economy-6778	512	21	.	.	PUNCT
economy-6778	513	1	new	new	PROPN
economy-6778	513	2	york	york	PROPN
economy-6778	513	3	:	:	PUNCT
economy-6778	513	4	wiley	wiley	PROPN
economy-6778	513	5	.	.	PUNCT
economy-6778	514	1	fjeldstad	fjeldstad	PROPN
economy-6778	514	2	,	,	PUNCT
economy-6778	514	3	o.-h	o.-h	PROPN
economy-6778	514	4	.	.	PROPN
economy-6778	514	5	,	,	PUNCT
economy-6778	514	6	&	&	CCONJ
economy-6778	514	7	moore	moore	PROPN
economy-6778	514	8	,	,	PUNCT
economy-6778	514	9	m.	m.	NOUN
economy-6778	514	10	(	(	PUNCT
economy-6778	514	11	2023	2023	NUM
economy-6778	514	12	)	)	PUNCT
economy-6778	514	13	.	.	PUNCT
economy-6778	515	1	the	the	DET
economy-6778	515	2	role	role	NOUN
economy-6778	515	3	of	of	ADP
economy-6778	515	4	digital	digital	ADJ
economy-6778	515	5	tax	tax	NOUN
economy-6778	515	6	administration	administration	NOUN
economy-6778	515	7	in	in	ADP
economy-6778	515	8	improving	improve	VERB
economy-6778	515	9	tax	tax	NOUN
economy-6778	515	10	compliance	compliance	NOUN
economy-6778	515	11	in	in	ADP
economy-6778	515	12	sub	sub	ADJ
economy-6778	515	13	-	-	ADJ
economy-6778	515	14	saharan	saharan	ADJ
economy-6778	515	15	africa	africa	PROPN
economy-6778	515	16	.	.	PUNCT
economy-6778	516	1	journal	journal	PROPN
economy-6778	516	2	of	of	ADP
economy-6778	516	3	development	development	NOUN
economy-6778	516	4	studies	study	NOUN
economy-6778	516	5	,	,	PUNCT
economy-6778	516	6	59(4	59(4	NUM
economy-6778	516	7	)	)	PUNCT
economy-6778	516	8	,	,	PUNCT
economy-6778	516	9	675	675	NUM
economy-6778	516	10	-	-	SYM
economy-6778	516	11	690	690	NUM
economy-6778	516	12	.	.	PUNCT
economy-6778	517	1	gefen	gefen	NOUN
economy-6778	517	2	,	,	PUNCT
economy-6778	517	3	d.	d.	PROPN
economy-6778	517	4	,	,	PUNCT
economy-6778	517	5	&	&	CCONJ
economy-6778	517	6	straub	straub	PROPN
economy-6778	517	7	,	,	PUNCT
economy-6778	517	8	d.	d.	PROPN
economy-6778	517	9	w.	w.	PROPN
economy-6778	517	10	(	(	PUNCT
economy-6778	517	11	2000	2000	NUM
economy-6778	517	12	)	)	PUNCT
economy-6778	517	13	.	.	PUNCT
economy-6778	518	1	the	the	DET
economy-6778	518	2	relative	relative	ADJ
economy-6778	518	3	importance	importance	NOUN
economy-6778	518	4	of	of	ADP
economy-6778	518	5	perceived	perceive	VERB
economy-6778	518	6	ease	ease	NOUN
economy-6778	518	7	of	of	ADP
economy-6778	518	8	use	use	NOUN
economy-6778	518	9	in	in	ADP
economy-6778	518	10	is	be	AUX
economy-6778	518	11	adoption	adoption	NOUN
economy-6778	518	12	:	:	PUNCT
economy-6778	518	13	a	a	DET
economy-6778	518	14	study	study	NOUN
economy-6778	518	15	of	of	ADP
economy-6778	518	16	e	e	PROPN
economy-6778	518	17	-	-	NOUN
economy-6778	518	18	commerce	commerce	NOUN
economy-6778	518	19	adoption	adoption	NOUN
economy-6778	518	20	.	.	PUNCT
economy-6778	519	1	journal	journal	NOUN
economy-6778	519	2	of	of	ADP
economy-6778	519	3	the	the	DET
economy-6778	519	4	association	association	NOUN
economy-6778	519	5	for	for	ADP
economy-6778	519	6	information	information	NOUN
economy-6778	519	7	systems	system	NOUN
economy-6778	519	8	,	,	PUNCT
economy-6778	519	9	1(8	1(8	NUM
economy-6778	519	10	)	)	PUNCT
economy-6778	519	11	,	,	PUNCT
economy-6778	519	12	1	1	NUM
economy-6778	519	13	-	-	SYM
economy-6778	519	14	30	30	NUM
economy-6778	519	15	.	.	PUNCT
economy-6778	520	1	https://doi.org/10.17705/1jais.00003	https://doi.org/10.17705/1jais.00003	PROPN
economy-6778	520	2	gupta	gupta	PROPN
economy-6778	520	3	,	,	PUNCT
economy-6778	520	4	s.	s.	PROPN
economy-6778	520	5	,	,	PUNCT
economy-6778	520	6	&	&	CCONJ
economy-6778	520	7	tareq	tareq	PROPN
economy-6778	520	8	,	,	PUNCT
economy-6778	520	9	s.	s.	PROPN
economy-6778	520	10	(	(	PUNCT
economy-6778	520	11	2023	2023	NUM
economy-6778	520	12	)	)	PUNCT
economy-6778	520	13	.	.	PUNCT
economy-6778	521	1	public	public	ADJ
economy-6778	521	2	finance	finance	NOUN
economy-6778	521	3	and	and	CCONJ
economy-6778	521	4	governance	governance	NOUN
economy-6778	521	5	in	in	ADP
economy-6778	521	6	emerging	emerge	VERB
economy-6778	521	7	economies	economy	NOUN
economy-6778	521	8	:	:	PUNCT
economy-6778	521	9	a	a	DET
economy-6778	521	10	critical	critical	ADJ
economy-6778	521	11	review	review	NOUN
economy-6778	521	12	.	.	PUNCT
economy-6778	522	1	international	international	ADJ
economy-6778	522	2	journal	journal	PROPN
economy-6778	522	3	of	of	ADP
economy-6778	522	4	public	public	ADJ
economy-6778	522	5	administration	administration	NOUN
economy-6778	522	6	,	,	PUNCT
economy-6778	522	7	46(2	46(2	NOUN
economy-6778	522	8	)	)	PUNCT
economy-6778	522	9	,	,	PUNCT
economy-6778	522	10	230	230	NUM
economy-6778	522	11	-	-	SYM
economy-6778	522	12	245	245	NUM
economy-6778	522	13	.	.	PUNCT
economy-6778	523	1	gurdal	gurdal	ADJ
economy-6778	523	2	,	,	PUNCT
economy-6778	523	3	t.	t.	PROPN
economy-6778	523	4	,	,	PUNCT
economy-6778	523	5	aydin	aydin	NOUN
economy-6778	523	6	,	,	PUNCT
economy-6778	523	7	m.	m.	NOUN
economy-6778	523	8	,	,	PUNCT
economy-6778	523	9	&	&	CCONJ
economy-6778	523	10	inal	inal	ADJ
economy-6778	523	11	,	,	PUNCT
economy-6778	523	12	v.	v.	PROPN
economy-6778	523	13	(	(	PUNCT
economy-6778	523	14	2021	2021	NUM
economy-6778	523	15	)	)	PUNCT
economy-6778	523	16	.	.	PUNCT
economy-6778	524	1	the	the	DET
economy-6778	524	2	relationship	relationship	NOUN
economy-6778	524	3	between	between	ADP
economy-6778	524	4	tax	tax	NOUN
economy-6778	524	5	revenue	revenue	NOUN
economy-6778	524	6	,	,	PUNCT
economy-6778	524	7	government	government	NOUN
economy-6778	524	8	expenditure	expenditure	NOUN
economy-6778	524	9	,	,	PUNCT
economy-6778	524	10	and	and	CCONJ
economy-6778	524	11	economic	economic	ADJ
economy-6778	524	12	growth	growth	NOUN
economy-6778	524	13	in	in	ADP
economy-6778	524	14	g7	g7	PROPN
economy-6778	524	15	countries	country	NOUN
economy-6778	524	16	:	:	PUNCT
economy-6778	524	17	new	new	ADJ
economy-6778	524	18	evidence	evidence	NOUN
economy-6778	524	19	from	from	ADP
economy-6778	524	20	time	time	NOUN
economy-6778	524	21	and	and	CCONJ
economy-6778	524	22	frequency	frequency	NOUN
economy-6778	524	23	domain	domain	NOUN
economy-6778	524	24	approaches	approach	NOUN
economy-6778	524	25	.	.	PUNCT
economy-6778	525	1	economic	economic	ADJ
economy-6778	525	2	change	change	NOUN
economy-6778	525	3	and	and	CCONJ
economy-6778	525	4	restructuring	restructuring	NOUN
economy-6778	525	5	,	,	PUNCT
economy-6778	525	6	54	54	NUM
economy-6778	525	7	,	,	PUNCT
economy-6778	525	8	305	305	NUM
economy-6778	525	9	-	-	SYM
economy-6778	525	10	337	337	NUM
economy-6778	525	11	.	.	PUNCT
economy-6778	526	1	ige	ige	PROPN
economy-6778	526	2	,	,	PUNCT
economy-6778	526	3	a.	a.	NOUN
economy-6778	526	4	g.	g.	PROPN
economy-6778	526	5	,	,	PUNCT
economy-6778	526	6	igbekoyi	igbekoyi	PROPN
economy-6778	526	7	,	,	PUNCT
economy-6778	526	8	o.	o.	PROPN
economy-6778	526	9	,	,	PUNCT
economy-6778	526	10	&	&	CCONJ
economy-6778	526	11	dagunduro	dagunduro	PROPN
economy-6778	526	12	,	,	PUNCT
economy-6778	526	13	m.	m.	PROPN
economy-6778	526	14	e.	e.	PROPN
economy-6778	526	15	(	(	PUNCT
economy-6778	526	16	2023	2023	NUM
economy-6778	526	17	)	)	PUNCT
economy-6778	526	18	.	.	PUNCT
economy-6778	527	1	good	good	ADJ
economy-6778	527	2	governance	governance	NOUN
economy-6778	527	3	and	and	CCONJ
economy-6778	527	4	tax	tax	NOUN
economy-6778	527	5	compliance	compliance	NOUN
economy-6778	527	6	among	among	ADP
economy-6778	527	7	smes	sme	NOUN
economy-6778	527	8	in	in	ADP
economy-6778	527	9	nigeria	nigeria	PROPN
economy-6778	527	10	:	:	PUNCT
economy-6778	527	11	a	a	DET
economy-6778	527	12	moderating	moderate	VERB
economy-6778	527	13	role	role	NOUN
economy-6778	527	14	of	of	ADP
economy-6778	527	15	socio	socio	NOUN
economy-6778	527	16	-	-	PUNCT
economy-6778	527	17	economic	economic	ADJ
economy-6778	527	18	factors	factor	NOUN
economy-6778	527	19	.	.	PUNCT
economy-6778	528	1	international	international	ADJ
economy-6778	528	2	journal	journal	PROPN
economy-6778	528	3	of	of	ADP
economy-6778	528	4	economics	economic	NOUN
economy-6778	528	5	,	,	PUNCT
economy-6778	528	6	business	business	NOUN
economy-6778	528	7	and	and	CCONJ
economy-6778	528	8	management	management	NOUN
economy-6778	528	9	research	research	NOUN
economy-6778	528	10	,	,	PUNCT
economy-6778	528	11	7(2	7(2	NUM
economy-6778	528	12	)	)	PUNCT
economy-6778	528	13	,	,	PUNCT
economy-6778	528	14	69	69	NUM
economy-6778	528	15	-	-	SYM
economy-6778	528	16	92	92	NUM
economy-6778	528	17	.	.	PUNCT
economy-6778	529	1	https://doi.org/10.51505/ijebmr.2022.61407	https://doi.org/10.51505/ijebmr.2022.61407	PROPN
economy-6778	529	2	international	international	ADJ
economy-6778	529	3	monetary	monetary	ADJ
economy-6778	529	4	fund	fund	NOUN
economy-6778	529	5	(	(	PUNCT
economy-6778	529	6	imf	imf	PROPN
economy-6778	529	7	)	)	PUNCT
economy-6778	529	8	.	.	PUNCT
economy-6778	530	1	(	(	PUNCT
economy-6778	530	2	2023	2023	NUM
economy-6778	530	3	)	)	PUNCT
economy-6778	530	4	.	.	PUNCT
economy-6778	531	1	digital	digital	ADJ
economy-6778	531	2	tax	tax	NOUN
economy-6778	531	3	systems	system	NOUN
economy-6778	531	4	and	and	CCONJ
economy-6778	531	5	fiscal	fiscal	ADJ
economy-6778	531	6	sustainability	sustainability	NOUN
economy-6778	531	7	in	in	ADP
economy-6778	531	8	developing	develop	VERB
economy-6778	531	9	economies	economy	NOUN
economy-6778	531	10	.	.	PUNCT
economy-6778	532	1	imf	imf	PROPN
economy-6778	532	2	working	working	PROPN
economy-6778	532	3	paper	paper	PROPN
economy-6778	532	4	no	no	INTJ
economy-6778	532	5	.	.	PROPN
economy-6778	532	6	23204	23204	NUM
economy-6778	532	7	.	.	PUNCT
economy-6778	533	1	iorlaha	iorlaha	PROPN
economy-6778	533	2	,	,	PUNCT
economy-6778	533	3	p.	p.	NOUN
economy-6778	533	4	o.	o.	NOUN
economy-6778	534	1	(	(	PUNCT
economy-6778	534	2	2024	2024	NUM
economy-6778	534	3	)	)	PUNCT
economy-6778	534	4	.	.	PUNCT
economy-6778	535	1	effect	effect	NOUN
economy-6778	535	2	of	of	ADP
economy-6778	535	3	tax	tax	NOUN
economy-6778	535	4	reforms	reform	NOUN
economy-6778	535	5	on	on	ADP
economy-6778	535	6	revenue	revenue	NOUN
economy-6778	535	7	generation	generation	NOUN
economy-6778	535	8	in	in	ADP
economy-6778	535	9	nigeria	nigeria	PROPN
economy-6778	535	10	:	:	PUNCT
economy-6778	535	11	a	a	DET
economy-6778	535	12	conceptual	conceptual	ADJ
economy-6778	535	13	and	and	CCONJ
economy-6778	535	14	theoretical	theoretical	ADJ
economy-6778	535	15	review	review	NOUN
economy-6778	535	16	.	.	PUNCT
economy-6778	536	1	african	african	ADJ
economy-6778	536	2	journal	journal	PROPN
economy-6778	536	3	of	of	ADP
economy-6778	536	4	accounting	accounting	NOUN
economy-6778	536	5	and	and	CCONJ
economy-6778	536	6	management	management	NOUN
economy-6778	536	7	studies	study	NOUN
economy-6778	536	8	,	,	PUNCT
economy-6778	536	9	4(4	4(4	NUM
economy-6778	536	10	)	)	PUNCT
economy-6778	536	11	,	,	PUNCT
economy-6778	536	12	102	102	NUM
economy-6778	536	13	-	-	SYM
economy-6778	536	14	118	118	NUM
economy-6778	536	15	.	.	PUNCT
economy-6778	537	1	lawal	lawal	PROPN
economy-6778	537	2	,	,	PUNCT
economy-6778	537	3	a.	a.	NOUN
economy-6778	537	4	m.	m.	NOUN
economy-6778	537	5	,	,	PUNCT
economy-6778	537	6	igbekoyi	igbekoyi	PROPN
economy-6778	537	7	,	,	PUNCT
economy-6778	537	8	o.	o.	PROPN
economy-6778	537	9	e.	e.	PROPN
economy-6778	537	10	,	,	PUNCT
economy-6778	537	11	&	&	CCONJ
economy-6778	537	12	dagunduro	dagunduro	PROPN
economy-6778	537	13	,	,	PUNCT
economy-6778	537	14	m.	m.	NOUN
economy-6778	537	15	(	(	PUNCT
economy-6778	537	16	2024	2024	NUM
economy-6778	537	17	)	)	PUNCT
economy-6778	537	18	.	.	PUNCT
economy-6778	538	1	enhancing	enhance	VERB
economy-6778	538	2	tax	tax	NOUN
economy-6778	538	3	compliance	compliance	NOUN
economy-6778	538	4	and	and	CCONJ
economy-6778	538	5	revenue	revenue	NOUN
economy-6778	538	6	generation	generation	NOUN
economy-6778	538	7	in	in	ADP
economy-6778	538	8	nigeria	nigeria	PRON
economy-6778	538	9	:	:	PUNCT
economy-6778	538	10	strategies	strategy	NOUN
economy-6778	538	11	and	and	CCONJ
economy-6778	538	12	challenges	challenge	NOUN
economy-6778	538	13	.	.	PUNCT
economy-6778	539	1	international	international	ADJ
economy-6778	539	2	journal	journal	NOUN
economy-6778	539	3	of	of	ADP
economy-6778	539	4	accounting	accounting	NOUN
economy-6778	539	5	,	,	PUNCT
economy-6778	539	6	finance	finance	NOUN
economy-6778	539	7	and	and	CCONJ
economy-6778	539	8	social	social	ADJ
economy-6778	539	9	science	science	NOUN
economy-6778	539	10	research	research	NOUN
economy-6778	539	11	,	,	PUNCT
economy-6778	539	12	2(1	2(1	NUM
economy-6778	539	13	)	)	PUNCT
economy-6778	539	14	,	,	PUNCT
economy-6778	539	15	57	57	NUM
economy-6778	539	16	-	-	SYM
economy-6778	539	17	73	73	NUM
economy-6778	539	18	.	.	PUNCT
economy-6778	540	1	maharani	maharani	PROPN
economy-6778	540	2	,	,	PUNCT
economy-6778	540	3	a.	a.	PROPN
economy-6778	540	4	d.	d.	PROPN
economy-6778	540	5	,	,	PUNCT
economy-6778	540	6	romli	romli	PROPN
economy-6778	540	7	,	,	PUNCT
economy-6778	540	8	h.	h.	PROPN
economy-6778	540	9	,	,	PUNCT
economy-6778	540	10	&	&	CCONJ
economy-6778	540	11	meiriasari	meiriasari	PROPN
economy-6778	540	12	,	,	PUNCT
economy-6778	540	13	v.	v.	PROPN
economy-6778	540	14	(	(	PUNCT
economy-6778	540	15	2021	2021	NUM
economy-6778	540	16	)	)	PUNCT
economy-6778	540	17	.	.	PUNCT
economy-6778	541	1	the	the	DET
economy-6778	541	2	effect	effect	NOUN
economy-6778	541	3	of	of	ADP
economy-6778	541	4	local	local	ADJ
economy-6778	541	5	taxes	taxis	NOUN
economy-6778	541	6	,	,	PUNCT
economy-6778	541	7	general	general	ADJ
economy-6778	541	8	allocation	allocation	NOUN
economy-6778	541	9	funds	fund	NOUN
economy-6778	541	10	,	,	PUNCT
economy-6778	541	11	and	and	CCONJ
economy-6778	541	12	special	special	ADJ
economy-6778	541	13	allocation	allocation	NOUN
economy-6778	541	14	funds	fund	NOUN
economy-6778	541	15	on	on	ADP
economy-6778	541	16	capital	capital	NOUN
economy-6778	541	17	expenditures	expenditure	NOUN
economy-6778	541	18	of	of	ADP
economy-6778	541	19	the	the	DET
economy-6778	541	20	government	government	NOUN
economy-6778	541	21	of	of	ADP
economy-6778	541	22	south	south	PROPN
economy-6778	541	23	sumatra	sumatra	PROPN
economy-6778	541	24	province	province	PROPN
economy-6778	541	25	2010–2019	2010–2019	NUM
economy-6778	541	26	.	.	PUNCT
economy-6778	542	1	international	international	ADJ
economy-6778	542	2	journal	journal	PROPN
economy-6778	542	3	of	of	ADP
economy-6778	542	4	community	community	NOUN
economy-6778	542	5	service	service	NOUN
economy-6778	542	6	&	&	CCONJ
economy-6778	542	7	engagement	engagement	NOUN
economy-6778	542	8	,	,	PUNCT
economy-6778	542	9	2(3	2(3	NUM
economy-6778	542	10	)	)	PUNCT
economy-6778	542	11	,	,	PUNCT
economy-6778	542	12	60	60	NUM
economy-6778	542	13	-	-	SYM
economy-6778	542	14	71	71	NUM
economy-6778	542	15	.	.	PUNCT
economy-6778	543	1	malhotra	malhotra	PROPN
economy-6778	543	2	,	,	PUNCT
economy-6778	543	3	a.	a.	PROPN
economy-6778	543	4	,	,	PUNCT
economy-6778	543	5	mishra	mishra	PROPN
economy-6778	543	6	,	,	PUNCT
economy-6778	543	7	a.	a.	PROPN
economy-6778	543	8	k.	k.	PROPN
economy-6778	543	9	,	,	PUNCT
economy-6778	543	10	&	&	CCONJ
economy-6778	543	11	vyas	vyas	PROPN
economy-6778	543	12	,	,	PUNCT
economy-6778	543	13	i.	i.	PROPN
economy-6778	543	14	(	(	PUNCT
economy-6778	543	15	2022	2022	NUM
economy-6778	543	16	)	)	PUNCT
economy-6778	543	17	.	.	PUNCT
economy-6778	544	1	financing	finance	VERB
economy-6778	544	2	urban	urban	ADJ
economy-6778	544	3	infrastructure	infrastructure	NOUN
economy-6778	544	4	in	in	ADP
economy-6778	544	5	india	india	PROPN
economy-6778	544	6	through	through	ADP
economy-6778	544	7	tax	tax	NOUN
economy-6778	544	8	increment	increment	NOUN
economy-6778	544	9	financing	financing	NOUN
economy-6778	544	10	instruments	instrument	NOUN
economy-6778	544	11	:	:	PUNCT
economy-6778	544	12	a	a	DET
economy-6778	544	13	case	case	NOUN
economy-6778	544	14	for	for	ADP
economy-6778	544	15	smart	smart	ADJ
economy-6778	544	16	cities	city	NOUN
economy-6778	544	17	mission	mission	NOUN
economy-6778	544	18	.	.	PUNCT
economy-6778	545	1	journal	journal	PROPN
economy-6778	545	2	of	of	ADP
economy-6778	545	3	public	public	ADJ
economy-6778	545	4	affairs	affair	NOUN
economy-6778	545	5	,	,	PUNCT
economy-6778	545	6	22(3	22(3	NUM
economy-6778	545	7	)	)	PUNCT
economy-6778	545	8	,	,	PUNCT
economy-6778	545	9	e2554	e2554	PROPN
economy-6778	545	10	.	.	PUNCT
economy-6778	546	1	https://doi.org/10.1002/pa.2554	https://doi.org/10.1002/pa.2554	DET
economy-6778	546	2	manani	manani	PROPN
economy-6778	546	3	,	,	PUNCT
economy-6778	546	4	a.	a.	PROPN
economy-6778	546	5	c.	c.	PROPN
economy-6778	546	6	,	,	PUNCT
economy-6778	546	7	&	&	CCONJ
economy-6778	546	8	mose	mose	VERB
economy-6778	546	9	,	,	PUNCT
economy-6778	546	10	t.	t.	PROPN
economy-6778	546	11	(	(	PUNCT
economy-6778	546	12	2024	2024	NUM
economy-6778	546	13	)	)	PUNCT
economy-6778	546	14	.	.	PUNCT
economy-6778	547	1	blockchain	blockchain	PROPN
economy-6778	547	2	technology	technology	PROPN
economy-6778	547	3	and	and	CCONJ
economy-6778	547	4	revenue	revenue	NOUN
economy-6778	547	5	administration	administration	NOUN
economy-6778	547	6	in	in	ADP
economy-6778	547	7	nairobi	nairobi	PROPN
economy-6778	547	8	city	city	PROPN
economy-6778	547	9	county	county	PROPN
economy-6778	547	10	government	government	NOUN
economy-6778	547	11	,	,	PUNCT
economy-6778	547	12	kenya	kenya	PROPN
economy-6778	547	13	.	.	PUNCT
economy-6778	548	1	international	international	ADJ
economy-6778	548	2	journal	journal	PROPN
economy-6778	548	3	of	of	ADP
economy-6778	548	4	social	social	ADJ
economy-6778	548	5	sciences	sciences	PROPN
economy-6778	548	6	management	management	NOUN
economy-6778	548	7	and	and	CCONJ
economy-6778	548	8	entrepreneurship	entrepreneurship	NOUN
economy-6778	548	9	,	,	PUNCT
economy-6778	548	10	8(2	8(2	NUM
economy-6778	548	11	)	)	PUNCT
economy-6778	548	12	,	,	PUNCT
economy-6778	548	13	887	887	NUM
economy-6778	548	14	-	-	SYM
economy-6778	548	15	899	899	NUM
economy-6778	548	16	.	.	PUNCT
economy-6778	549	1	mas’ud	mas’ud	PROPN
economy-6778	549	2	,	,	PUNCT
economy-6778	549	3	a.	a.	NOUN
economy-6778	549	4	,	,	PUNCT
economy-6778	549	5	mohammed	mohammed	PROPN
economy-6778	549	6	,	,	PUNCT
economy-6778	549	7	m.	m.	NOUN
economy-6778	549	8	a.	a.	PROPN
economy-6778	549	9	,	,	PUNCT
economy-6778	549	10	&	&	CCONJ
economy-6778	549	11	gimba	gimba	NOUN
economy-6778	549	12	,	,	PUNCT
economy-6778	549	13	s.	s.	PROPN
economy-6778	549	14	a.	a.	PROPN
economy-6778	549	15	(	(	PUNCT
economy-6778	549	16	2023	2023	NUM
economy-6778	549	17	)	)	PUNCT
economy-6778	549	18	.	.	PUNCT
economy-6778	550	1	digitalisation	digitalisation	NOUN
economy-6778	550	2	and	and	CCONJ
economy-6778	550	3	subnational	subnational	ADJ
economy-6778	550	4	tax	tax	NOUN
economy-6778	550	5	administration	administration	NOUN
economy-6778	550	6	in	in	ADP
economy-6778	550	7	nigeria	nigeria	PROPN
economy-6778	550	8	.	.	PUNCT
economy-6778	551	1	institute	institute	PROPN
economy-6778	551	2	of	of	ADP
economy-6778	551	3	development	development	PROPN
economy-6778	551	4	studies	study	NOUN
economy-6778	551	5	(	(	PUNCT
economy-6778	551	6	ids	id	NOUN
economy-6778	551	7	)	)	PUNCT
economy-6778	551	8	,	,	PUNCT
economy-6778	551	9	ictd	ictd	VERB
economy-6778	551	10	working	work	VERB
economy-6778	551	11	paper	paper	NOUN
economy-6778	551	12	183	183	NUM
economy-6778	551	13	.	.	PUNCT
economy-6778	552	1	mbise	mbise	PROPN
economy-6778	552	2	,	,	PUNCT
economy-6778	552	3	f.	f.	PROPN
economy-6778	552	4	,	,	PUNCT
economy-6778	552	5	&	&	CCONJ
economy-6778	552	6	baseka	baseka	PROPN
economy-6778	552	7	,	,	PUNCT
economy-6778	552	8	s.	s.	PROPN
economy-6778	552	9	(	(	PUNCT
economy-6778	552	10	2022	2022	NUM
economy-6778	552	11	)	)	PUNCT
economy-6778	552	12	.	.	PUNCT
economy-6778	553	1	digital	digital	ADJ
economy-6778	553	2	tax	tax	PROPN
economy-6778	553	3	administration	administration	NOUN
economy-6778	553	4	and	and	CCONJ
economy-6778	553	5	tax	tax	NOUN
economy-6778	553	6	compliance	compliance	NOUN
economy-6778	553	7	among	among	ADP
economy-6778	553	8	smes	sme	NOUN
economy-6778	553	9	:	:	PUNCT
economy-6778	553	10	evidence	evidence	NOUN
economy-6778	553	11	from	from	ADP
economy-6778	553	12	tanzania	tanzania	PROPN
economy-6778	553	13	.	.	PUNCT
economy-6778	554	1	journal	journal	PROPN
economy-6778	554	2	of	of	ADP
economy-6778	554	3	digital	digital	ADJ
economy-6778	554	4	economy	economy	NOUN
economy-6778	554	5	,	,	PUNCT
economy-6778	554	6	2(1	2(1	NUM
economy-6778	554	7	)	)	PUNCT
economy-6778	554	8	,	,	PUNCT
economy-6778	554	9	45	45	NUM
economy-6778	554	10	-	-	SYM
economy-6778	554	11	61	61	NUM
economy-6778	554	12	.	.	PUNCT
economy-6778	555	1	https://doi.org/10.1234/jde.v2i1.2022	https://doi.org/10.1234/jde.v2i1.2022	PROPN
economy-6778	555	2	moore	moore	PROPN
economy-6778	555	3	,	,	PUNCT
economy-6778	555	4	m.	m.	NOUN
economy-6778	555	5	,	,	PUNCT
economy-6778	555	6	prichard	prichard	PROPN
economy-6778	555	7	,	,	PUNCT
economy-6778	555	8	w.	w.	PROPN
economy-6778	555	9	,	,	PUNCT
economy-6778	555	10	&	&	CCONJ
economy-6778	555	11	fjeldstad	fjeldstad	PROPN
economy-6778	555	12	,	,	PUNCT
economy-6778	555	13	o.-h	o.-h	PROPN
economy-6778	555	14	.	.	PUNCT
economy-6778	555	15	(	(	PUNCT
economy-6778	555	16	2023	2023	NUM
economy-6778	555	17	)	)	PUNCT
economy-6778	555	18	.	.	PUNCT
economy-6778	556	1	taxing	tax	VERB
economy-6778	556	2	africa	africa	PROPN
economy-6778	556	3	:	:	PUNCT
economy-6778	556	4	coercion	coercion	NOUN
economy-6778	556	5	,	,	PUNCT
economy-6778	556	6	reform	reform	NOUN
economy-6778	556	7	,	,	PUNCT
economy-6778	556	8	and	and	CCONJ
economy-6778	556	9	development	development	NOUN
economy-6778	556	10	.	.	PUNCT
economy-6778	557	1	oxford	oxford	PROPN
economy-6778	557	2	,	,	PUNCT
economy-6778	557	3	uk	uk	PROPN
economy-6778	557	4	:	:	PUNCT
economy-6778	557	5	oxford	oxford	PROPN
economy-6778	557	6	university	university	PROPN
economy-6778	557	7	press	press	NOUN
economy-6778	557	8	.	.	PUNCT
economy-6778	558	1	musgrave	musgrave	PROPN
economy-6778	558	2	,	,	PUNCT
economy-6778	558	3	r.	r.	PROPN
economy-6778	558	4	a.	a.	PROPN
economy-6778	558	5	(	(	PUNCT
economy-6778	558	6	1959	1959	NUM
economy-6778	558	7	)	)	PUNCT
economy-6778	558	8	.	.	PUNCT
economy-6778	559	1	the	the	DET
economy-6778	559	2	theory	theory	NOUN
economy-6778	559	3	of	of	ADP
economy-6778	559	4	public	public	ADJ
economy-6778	559	5	finance	finance	NOUN
economy-6778	559	6	:	:	PUNCT
economy-6778	559	7	a	a	DET
economy-6778	559	8	study	study	NOUN
economy-6778	559	9	in	in	ADP
economy-6778	559	10	public	public	ADJ
economy-6778	559	11	economy	economy	NOUN
economy-6778	559	12	.	.	PUNCT
economy-6778	560	1	new	new	PROPN
economy-6778	560	2	york	york	PROPN
economy-6778	560	3	:	:	PUNCT
economy-6778	560	4	mcgraw	mcgraw	PROPN
economy-6778	560	5	-	-	PUNCT
economy-6778	560	6	hill	hill	PROPN
economy-6778	560	7	.	.	PUNCT
economy-6778	561	1	musgrave	musgrave	PROPN
economy-6778	561	2	,	,	PUNCT
economy-6778	561	3	r.	r.	PROPN
economy-6778	561	4	a.	a.	PROPN
economy-6778	561	5	,	,	PUNCT
economy-6778	561	6	&	&	CCONJ
economy-6778	561	7	musgrave	musgrave	PROPN
economy-6778	561	8	,	,	PUNCT
economy-6778	561	9	p.	p.	PROPN
economy-6778	561	10	b.	b.	PROPN
economy-6778	561	11	(	(	PUNCT
economy-6778	561	12	2022	2022	NUM
economy-6778	561	13	)	)	PUNCT
economy-6778	561	14	.	.	PUNCT
economy-6778	562	1	public	public	ADJ
economy-6778	562	2	finance	finance	NOUN
economy-6778	562	3	in	in	ADP
economy-6778	562	4	theory	theory	NOUN
economy-6778	562	5	and	and	CCONJ
economy-6778	562	6	practice	practice	NOUN
economy-6778	562	7	.	.	PUNCT
economy-6778	563	1	new	new	PROPN
economy-6778	563	2	york	york	PROPN
economy-6778	563	3	:	:	PUNCT
economy-6778	563	4	mcgraw	mcgraw	PROPN
economy-6778	563	5	-	-	PUNCT
economy-6778	563	6	hill	hill	PROPN
economy-6778	563	7	.	.	PUNCT
economy-6778	564	1	nwolu	nwolu	PROPN
economy-6778	564	2	,	,	PUNCT
economy-6778	564	3	c.	c.	PROPN
economy-6778	564	4	n.	n.	PROPN
economy-6778	564	5	,	,	PUNCT
economy-6778	564	6	akani	akani	PROPN
economy-6778	564	7	,	,	PUNCT
economy-6778	564	8	s.	s.	PROPN
economy-6778	564	9	e.	e.	PROPN
economy-6778	564	10	,	,	PUNCT
economy-6778	564	11	&	&	CCONJ
economy-6778	564	12	ironkwe	ironkwe	PROPN
economy-6778	564	13	,	,	PUNCT
economy-6778	564	14	d.	d.	PROPN
economy-6778	564	15	i.	i.	PROPN
economy-6778	564	16	(	(	PUNCT
economy-6778	564	17	2024	2024	NUM
economy-6778	564	18	)	)	PUNCT
economy-6778	564	19	.	.	PUNCT
economy-6778	565	1	digital	digital	ADJ
economy-6778	565	2	technologies	technology	NOUN
economy-6778	565	3	and	and	CCONJ
economy-6778	565	4	tax	tax	NOUN
economy-6778	565	5	revenue	revenue	NOUN
economy-6778	565	6	in	in	ADP
economy-6778	565	7	nigeria	nigeria	PROPN
economy-6778	565	8	.	.	PUNCT
economy-6778	566	1	global	global	ADJ
economy-6778	566	2	public	public	ADJ
economy-6778	566	3	health	health	NOUN
economy-6778	566	4	journal	journal	NOUN
economy-6778	566	5	,	,	PUNCT
economy-6778	566	6	7(1	7(1	NUM
economy-6778	566	7	)	)	PUNCT
economy-6778	566	8	,	,	PUNCT
economy-6778	566	9	234249	234249	NUM
economy-6778	566	10	.	.	PUNCT
economy-6778	567	1	okiakpe	okiakpe	PROPN
economy-6778	567	2	,	,	PUNCT
economy-6778	567	3	e.	e.	PROPN
economy-6778	567	4	,	,	PUNCT
economy-6778	567	5	empere	empere	ADV
economy-6778	567	6	,	,	PUNCT
economy-6778	567	7	s.	s.	PROPN
economy-6778	567	8	i.	i.	PROPN
economy-6778	567	9	,	,	PUNCT
economy-6778	567	10	&	&	CCONJ
economy-6778	567	11	etale	etale	NOUN
economy-6778	567	12	,	,	PUNCT
economy-6778	567	13	a.	a.	NOUN
economy-6778	567	14	a.	a.	NOUN
economy-6778	567	15	(	(	PUNCT
economy-6778	567	16	2024	2024	NUM
economy-6778	567	17	)	)	PUNCT
economy-6778	567	18	.	.	PUNCT
economy-6778	568	1	public	public	ADJ
economy-6778	568	2	sector	sector	NOUN
economy-6778	568	3	capital	capital	NOUN
economy-6778	568	4	expenditure	expenditure	NOUN
economy-6778	568	5	and	and	CCONJ
economy-6778	568	6	tax	tax	NOUN
economy-6778	568	7	revenue	revenue	NOUN
economy-6778	568	8	generation	generation	NOUN
economy-6778	568	9	in	in	ADP
economy-6778	568	10	nigeria	nigeria	PROPN
economy-6778	568	11	.	.	PUNCT
economy-6778	569	1	east	east	ADJ
economy-6778	569	2	african	african	PROPN
economy-6778	569	3	journal	journal	PROPN
economy-6778	569	4	of	of	ADP
economy-6778	569	5	business	business	NOUN
economy-6778	569	6	and	and	CCONJ
economy-6778	569	7	management	management	NOUN
economy-6778	569	8	review	review	NOUN
economy-6778	569	9	,	,	PUNCT
economy-6778	569	10	12(4	12(4	NUM
economy-6778	569	11	)	)	PUNCT
economy-6778	569	12	,	,	PUNCT
economy-6778	569	13	45	45	NUM
economy-6778	569	14	-	-	SYM
economy-6778	569	15	61	61	NUM
economy-6778	569	16	.	.	PUNCT
economy-6778	570	1	okoye	okoye	PROPN
economy-6778	570	2	,	,	PUNCT
economy-6778	570	3	p.	p.	PROPN
economy-6778	570	4	,	,	PUNCT
economy-6778	570	5	&	&	CCONJ
economy-6778	570	6	akenabor	akenabor	PROPN
economy-6778	570	7	,	,	PUNCT
economy-6778	570	8	c.	c.	PROPN
economy-6778	570	9	(	(	PUNCT
economy-6778	570	10	2023	2023	NUM
economy-6778	570	11	)	)	PUNCT
economy-6778	570	12	.	.	PUNCT
economy-6778	571	1	taxation	taxation	NOUN
economy-6778	571	2	and	and	CCONJ
economy-6778	571	3	revenue	revenue	NOUN
economy-6778	571	4	mobilization	mobilization	NOUN
economy-6778	571	5	in	in	ADP
economy-6778	571	6	developing	develop	VERB
economy-6778	571	7	countries	country	NOUN
economy-6778	571	8	:	:	PUNCT
economy-6778	571	9	the	the	DET
economy-6778	571	10	role	role	NOUN
economy-6778	571	11	of	of	ADP
economy-6778	571	12	digitalization	digitalization	NOUN
economy-6778	571	13	.	.	PUNCT
economy-6778	572	1	journal	journal	NOUN
economy-6778	572	2	of	of	ADP
economy-6778	572	3	economic	economic	ADJ
economy-6778	572	4	policy	policy	NOUN
economy-6778	572	5	and	and	CCONJ
economy-6778	572	6	governance	governance	NOUN
economy-6778	572	7	,	,	PUNCT
economy-6778	572	8	20(4	20(4	NOUN
economy-6778	572	9	)	)	PUNCT
economy-6778	572	10	,	,	PUNCT
economy-6778	572	11	132	132	NUM
economy-6778	572	12	-	-	SYM
economy-6778	572	13	150	150	NUM
economy-6778	572	14	.	.	PUNCT
economy-6778	573	1	organisation	organisation	NOUN
economy-6778	573	2	for	for	ADP
economy-6778	573	3	economic	economic	ADJ
economy-6778	573	4	co	co	NOUN
economy-6778	573	5	-	-	NOUN
economy-6778	573	6	operation	operation	NOUN
economy-6778	573	7	and	and	CCONJ
economy-6778	573	8	development	development	NOUN
economy-6778	573	9	(	(	PUNCT
economy-6778	573	10	oecd	oecd	PROPN
economy-6778	573	11	)	)	PUNCT
economy-6778	573	12	.	.	PUNCT
economy-6778	574	1	(	(	PUNCT
economy-6778	574	2	2023	2023	NUM
economy-6778	574	3	)	)	PUNCT
economy-6778	574	4	.	.	PUNCT
economy-6778	575	1	the	the	DET
economy-6778	575	2	impact	impact	NOUN
economy-6778	575	3	of	of	ADP
economy-6778	575	4	digital	digital	ADJ
economy-6778	575	5	tax	tax	NOUN
economy-6778	575	6	administration	administration	NOUN
economy-6778	575	7	on	on	ADP
economy-6778	575	8	revenue	revenue	NOUN
economy-6778	575	9	collection	collection	NOUN
economy-6778	575	10	:	:	PUNCT
economy-6778	575	11	global	global	ADJ
economy-6778	575	12	perspectives	perspective	NOUN
economy-6778	575	13	.	.	PUNCT
economy-6778	576	1	paris	paris	PROPN
economy-6778	576	2	,	,	PUNCT
economy-6778	576	3	france	france	PROPN
economy-6778	576	4	:	:	PUNCT
economy-6778	576	5	oecd	oecd	PROPN
economy-6778	576	6	publishing	publishing	PROPN
economy-6778	576	7	.	.	PUNCT
economy-6778	577	1	smith	smith	PROPN
economy-6778	577	2	,	,	PUNCT
economy-6778	577	3	a.	a.	NOUN
economy-6778	577	4	(	(	PUNCT
economy-6778	577	5	1776	1776	NUM
economy-6778	577	6	)	)	PUNCT
economy-6778	577	7	.	.	PUNCT
economy-6778	578	1	the	the	DET
economy-6778	578	2	wealth	wealth	NOUN
economy-6778	578	3	of	of	ADP
economy-6778	578	4	nations	nation	NOUN
economy-6778	578	5	.	.	PUNCT
economy-6778	579	1	london	london	PROPN
economy-6778	579	2	,	,	PUNCT
economy-6778	579	3	uk	uk	PROPN
economy-6778	579	4	:	:	PUNCT
economy-6778	579	5	methuen	methuen	PROPN
economy-6778	579	6	&	&	CCONJ
economy-6778	579	7	co.	co.	PROPN
economy-6778	579	8	ltd	ltd	PROPN
economy-6778	579	9	.	.	PROPN
economy-6778	579	10	sutarman	sutarman	PROPN
economy-6778	579	11	,	,	PUNCT
economy-6778	579	12	a.	a.	NOUN
economy-6778	579	13	,	,	PUNCT
economy-6778	579	14	juliastuti	juliastuti	PROPN
economy-6778	579	15	,	,	PUNCT
economy-6778	579	16	d.	d.	PROPN
economy-6778	579	17	,	,	PUNCT
economy-6778	579	18	yati	yati	PROPN
economy-6778	579	19	,	,	PUNCT
economy-6778	579	20	i.	i.	PROPN
economy-6778	579	21	,	,	PUNCT
economy-6778	579	22	&	&	CCONJ
economy-6778	579	23	pasha	pasha	PROPN
economy-6778	579	24	,	,	PUNCT
economy-6778	579	25	l.	l.	PROPN
economy-6778	579	26	p.	p.	PROPN
economy-6778	579	27	(	(	PUNCT
economy-6778	579	28	2025	2025	NUM
economy-6778	579	29	)	)	PUNCT
economy-6778	579	30	.	.	PUNCT
economy-6778	580	1	enhancing	enhance	VERB
economy-6778	580	2	security	security	NOUN
economy-6778	580	3	and	and	CCONJ
economy-6778	580	4	privacy	privacy	NOUN
economy-6778	580	5	in	in	ADP
economy-6778	580	6	blockchain	blockchain	PROPN
economy-6778	580	7	systems	system	NOUN
economy-6778	580	8	for	for	ADP
economy-6778	580	9	tax	tax	NOUN
economy-6778	580	10	administration	administration	NOUN
economy-6778	580	11	.	.	PUNCT
economy-6778	581	1	blockchain	blockchain	PROPN
economy-6778	581	2	frontier	frontier	PROPN
economy-6778	581	3	technology	technology	PROPN
economy-6778	581	4	,	,	PUNCT
economy-6778	581	5	4(2	4(2	NUM
economy-6778	581	6	)	)	PUNCT
economy-6778	581	7	,	,	PUNCT
economy-6778	581	8	145∼	145∼	NUM
economy-6778	581	9	155	155	NUM
economy-6778	581	10	-	-	SYM
economy-6778	581	11	145∼	145∼	NUM
economy-6778	581	12	155	155	NUM
economy-6778	581	13	.	.	PUNCT
economy-6778	582	1	https://doi.org/10.34306/bfront.v4i2.713	https://doi.org/10.34306/bfront.v4i2.713	PROPN
economy-6778	582	2	tanzi	tanzi	PROPN
economy-6778	582	3	,	,	PUNCT
economy-6778	582	4	v.	v.	PROPN
economy-6778	582	5	(	(	PUNCT
economy-6778	582	6	2023	2023	NUM
economy-6778	582	7	)	)	PUNCT
economy-6778	582	8	.	.	PUNCT
economy-6778	583	1	digitalization	digitalization	NOUN
economy-6778	583	2	and	and	CCONJ
economy-6778	583	3	tax	tax	NOUN
economy-6778	583	4	compliance	compliance	NOUN
economy-6778	583	5	:	:	PUNCT
economy-6778	583	6	the	the	DET
economy-6778	583	7	impact	impact	NOUN
economy-6778	583	8	on	on	ADP
economy-6778	583	9	public	public	ADJ
economy-6778	583	10	revenue	revenue	NOUN
economy-6778	583	11	systems	system	NOUN
economy-6778	583	12	.	.	PUNCT
economy-6778	584	1	fiscal	fiscal	ADJ
economy-6778	584	2	studies	study	NOUN
economy-6778	584	3	,	,	PUNCT
economy-6778	584	4	44(1	44(1	PROPN
economy-6778	584	5	)	)	PUNCT
economy-6778	584	6	,	,	PUNCT
economy-6778	584	7	112	112	NUM
economy-6778	584	8	-	-	SYM
economy-6778	584	9	129	129	NUM
economy-6778	584	10	.	.	PUNCT
economy-6778	585	1	tivde	tivde	PROPN
economy-6778	585	2	,	,	PUNCT
economy-6778	585	3	j.	j.	PROPN
economy-6778	585	4	k.	k.	PROPN
economy-6778	585	5	(	(	PUNCT
economy-6778	585	6	2024	2024	NUM
economy-6778	585	7	)	)	PUNCT
economy-6778	585	8	.	.	PUNCT
economy-6778	586	1	leveraging	leverage	VERB
economy-6778	586	2	e	e	NOUN
economy-6778	586	3	-	-	NOUN
economy-6778	586	4	taxation	taxation	NOUN
economy-6778	586	5	for	for	ADP
economy-6778	586	6	enhanced	enhanced	ADJ
economy-6778	586	7	revenue	revenue	NOUN
economy-6778	586	8	generation	generation	NOUN
economy-6778	586	9	in	in	ADP
economy-6778	586	10	nigeria	nigeria	PROPN
economy-6778	586	11	.	.	PUNCT
economy-6778	587	1	international	international	ADJ
economy-6778	587	2	journal	journal	PROPN
economy-6778	587	3	of	of	ADP
economy-6778	587	4	research	research	NOUN
economy-6778	587	5	and	and	CCONJ
economy-6778	587	6	innovation	innovation	NOUN
economy-6778	587	7	in	in	ADP
economy-6778	587	8	social	social	ADJ
economy-6778	587	9	science	science	NOUN
economy-6778	587	10	,	,	PUNCT
economy-6778	587	11	8(9	8(9	NUM
economy-6778	587	12	)	)	PUNCT
economy-6778	587	13	,	,	PUNCT
economy-6778	587	14	661	661	NUM
economy-6778	587	15	-	-	SYM
economy-6778	587	16	670	670	NUM
economy-6778	587	17	.	.	PUNCT
economy-6778	588	1	https://doi.org/10.47772/ijriss.2024.8109	https://doi.org/10.47772/ijriss.2024.8109	PROPN
economy-6778	588	2	uguagu	uguagu	PROPN
economy-6778	588	3	,	,	PUNCT
economy-6778	588	4	a.	a.	NOUN
economy-6778	588	5	o.	o.	PROPN
economy-6778	588	6	,	,	PUNCT
economy-6778	588	7	ayodele	ayodele	PROPN
economy-6778	588	8	,	,	PUNCT
economy-6778	588	9	d.	d.	PROPN
economy-6778	588	10	t.	t.	PROPN
economy-6778	588	11	,	,	PUNCT
economy-6778	588	12	&	&	CCONJ
economy-6778	588	13	ajayi	ajayi	PROPN
economy-6778	588	14	,	,	PUNCT
economy-6778	588	15	j.	j.	PROPN
economy-6778	588	16	k.	k.	PROPN
economy-6778	588	17	(	(	PUNCT
economy-6778	588	18	2023	2023	NUM
economy-6778	588	19	)	)	PUNCT
economy-6778	588	20	.	.	PUNCT
economy-6778	589	1	electronic	electronic	ADJ
economy-6778	589	2	taxation	taxation	NOUN
economy-6778	589	3	and	and	CCONJ
economy-6778	589	4	tax	tax	NOUN
economy-6778	589	5	compliance	compliance	NOUN
economy-6778	589	6	in	in	ADP
economy-6778	589	7	nigeria	nigeria	PROPN
economy-6778	589	8	:	:	PUNCT
economy-6778	589	9	an	an	DET
economy-6778	589	10	empirical	empirical	ADJ
economy-6778	589	11	analysis	analysis	NOUN
economy-6778	589	12	.	.	PUNCT
economy-6778	590	1	international	international	ADJ
economy-6778	590	2	journal	journal	PROPN
economy-6778	590	3	of	of	ADP
economy-6778	590	4	research	research	NOUN
economy-6778	590	5	and	and	CCONJ
economy-6778	590	6	innovation	innovation	NOUN
economy-6778	590	7	in	in	ADP
economy-6778	590	8	social	social	ADJ
economy-6778	590	9	science	science	NOUN
economy-6778	590	10	,	,	PUNCT
economy-6778	590	11	7(7	7(7	NUM
economy-6778	590	12	)	)	PUNCT
economy-6778	590	13	,	,	PUNCT
economy-6778	590	14	98–106	98–106	NUM
economy-6778	590	15	.	.	PUNCT
economy-6778	591	1	https://doi.org/10.47772/ijriss.2023.7706	https://doi.org/10.47772/ijriss.2023.7706	PROPN
economy-6778	591	2	umar	umar	PROPN
economy-6778	591	3	,	,	PUNCT
economy-6778	591	4	m.	m.	NOUN
economy-6778	591	5	,	,	PUNCT
economy-6778	591	6	bappi	bappi	PROPN
economy-6778	591	7	,	,	PUNCT
economy-6778	591	8	a.	a.	PROPN
economy-6778	591	9	,	,	PUNCT
economy-6778	591	10	&	&	CCONJ
economy-6778	591	11	james	james	PROPN
economy-6778	591	12	,	,	PUNCT
economy-6778	591	13	p.	p.	PROPN
economy-6778	591	14	(	(	PUNCT
economy-6778	591	15	2023	2023	NUM
economy-6778	591	16	)	)	PUNCT
economy-6778	591	17	.	.	PUNCT
economy-6778	592	1	the	the	DET
economy-6778	592	2	effect	effect	NOUN
economy-6778	592	3	of	of	ADP
economy-6778	592	4	information	information	NOUN
economy-6778	592	5	and	and	CCONJ
economy-6778	592	6	communication	communication	NOUN
economy-6778	592	7	technology	technology	NOUN
economy-6778	592	8	(	(	PUNCT
economy-6778	592	9	ict	ict	PROPN
economy-6778	592	10	)	)	PUNCT
economy-6778	592	11	on	on	ADP
economy-6778	592	12	revenue	revenue	NOUN
economy-6778	592	13	generation	generation	NOUN
economy-6778	592	14	in	in	ADP
economy-6778	592	15	the	the	DET
economy-6778	592	16	gombe	gombe	ADJ
economy-6778	592	17	state	state	NOUN
economy-6778	592	18	internal	internal	ADJ
economy-6778	592	19	revenue	revenue	NOUN
economy-6778	592	20	service	service	NOUN
economy-6778	592	21	:	:	PUNCT
economy-6778	592	22	an	an	DET
economy-6778	592	23	application	application	NOUN
economy-6778	592	24	of	of	ADP
economy-6778	592	25	the	the	DET
economy-6778	592	26	technology	technology	NOUN
economy-6778	592	27	acceptance	acceptance	NOUN
economy-6778	592	28	model	model	NOUN
economy-6778	592	29	(	(	PUNCT
economy-6778	592	30	tam	tam	PROPN
economy-6778	592	31	)	)	PUNCT
economy-6778	592	32	.	.	PUNCT
economy-6778	593	1	african	african	ADJ
economy-6778	593	2	journal	journal	PROPN
economy-6778	593	3	of	of	ADP
economy-6778	593	4	public	public	ADJ
economy-6778	593	5	administration	administration	NOUN
economy-6778	593	6	,	,	PUNCT
economy-6778	593	7	11(2	11(2	NUM
economy-6778	593	8	)	)	PUNCT
economy-6778	593	9	,	,	PUNCT
economy-6778	593	10	100	100	NUM
economy-6778	593	11	-	-	SYM
economy-6778	593	12	115	115	NUM
economy-6778	593	13	.	.	PUNCT
economy-6778	594	1	venkatesh	venkatesh	PROPN
economy-6778	594	2	,	,	PUNCT
economy-6778	594	3	v.	v.	PROPN
economy-6778	594	4	,	,	PUNCT
economy-6778	594	5	&	&	CCONJ
economy-6778	594	6	bala	bala	PROPN
economy-6778	594	7	,	,	PUNCT
economy-6778	594	8	h.	h.	PROPN
economy-6778	594	9	(	(	PUNCT
economy-6778	594	10	2008	2008	NUM
economy-6778	594	11	)	)	PUNCT
economy-6778	594	12	.	.	PUNCT
economy-6778	595	1	technology	technology	NOUN
economy-6778	595	2	acceptance	acceptance	NOUN
economy-6778	595	3	model	model	NOUN
economy-6778	595	4	3	3	NUM
economy-6778	595	5	and	and	CCONJ
economy-6778	595	6	a	a	DET
economy-6778	595	7	research	research	NOUN
economy-6778	595	8	agenda	agenda	NOUN
economy-6778	595	9	on	on	ADP
economy-6778	595	10	interventions	intervention	NOUN
economy-6778	595	11	.	.	PUNCT
economy-6778	596	1	decision	decision	NOUN
economy-6778	596	2	sciences	science	NOUN
economy-6778	596	3	,	,	PUNCT
economy-6778	596	4	39(2	39(2	NUM
economy-6778	596	5	)	)	PUNCT
economy-6778	596	6	,	,	PUNCT
economy-6778	596	7	273	273	NUM
economy-6778	596	8	-	-	SYM
economy-6778	596	9	315	315	NUM
economy-6778	596	10	.	.	PUNCT
economy-6778	597	1	https://doi.org/10.1111/j.1540-5915.2008.00192.x	https://doi.org/10.1111/j.1540-5915.2008.00192.x	PROPN
economy-6778	597	2	venkatesh	venkatesh	PROPN
economy-6778	597	3	,	,	PUNCT
economy-6778	597	4	v.	v.	PROPN
economy-6778	597	5	,	,	PUNCT
economy-6778	597	6	morris	morris	PROPN
economy-6778	597	7	,	,	PUNCT
economy-6778	597	8	m.	m.	NOUN
economy-6778	597	9	g.	g.	PROPN
economy-6778	597	10	,	,	PUNCT
economy-6778	597	11	davis	davis	PROPN
economy-6778	597	12	,	,	PUNCT
economy-6778	597	13	g.	g.	PROPN
economy-6778	597	14	b.	b.	PROPN
economy-6778	597	15	,	,	PUNCT
economy-6778	597	16	&	&	CCONJ
economy-6778	597	17	davis	davis	PROPN
economy-6778	597	18	,	,	PUNCT
economy-6778	597	19	f.	f.	PROPN
economy-6778	597	20	d.	d.	PROPN
economy-6778	597	21	(	(	PUNCT
economy-6778	597	22	2003	2003	NUM
economy-6778	597	23	)	)	PUNCT
economy-6778	597	24	.	.	PUNCT
economy-6778	598	1	user	user	NOUN
economy-6778	598	2	acceptance	acceptance	NOUN
economy-6778	598	3	of	of	ADP
economy-6778	598	4	information	information	NOUN
economy-6778	598	5	technology	technology	NOUN
economy-6778	598	6	:	:	PUNCT
economy-6778	598	7	toward	toward	ADP
economy-6778	598	8	a	a	DET
economy-6778	598	9	unified	unified	ADJ
economy-6778	598	10	view	view	NOUN
economy-6778	598	11	.	.	PUNCT
economy-6778	599	1	mis	mis	PROPN
economy-6778	599	2	quarterly	quarterly	PROPN
economy-6778	599	3	,	,	PUNCT
economy-6778	599	4	425	425	NUM
economy-6778	599	5	-	-	SYM
economy-6778	599	6	478	478	NUM
economy-6778	599	7	.	.	PUNCT
economy-6778	600	1	https://doi.org/10.2307/30036540	https://doi.org/10.2307/30036540	PROPN
economy-6778	600	2	https://doi.org/10.38035/jafm.v4i5	https://doi.org/10.38035/jafm.v4i5	X
economy-6778	600	3	http://hdl.handle.net/11159/4461	http://hdl.handle.net/11159/4461	PROPN
economy-6778	600	4	https://doi.org/10.13189/ujaf.2025.130204	https://doi.org/10.13189/ujaf.2025.130204	PROPN
economy-6778	600	5	https://doi.org/10.47063/ebd.00021	https://doi.org/10.47063/ebd.00021	PROPN
economy-6778	600	6	https://doi.org/10.2307/249008	https://doi.org/10.2307/249008	NOUN
economy-6778	600	7	https://doi.org/10.56201/jafm.v9.no9.2023.pg212.228	https://doi.org/10.56201/jafm.v9.no9.2023.pg212.228	PROPN
economy-6778	601	1	https://doi.org/10.47772/ijriss.2021.5413	https://doi.org/10.47772/ijriss.2021.5413	PROPN
economy-6778	601	2	https://journals.unizik.edu.ng/jfms/article/view/4214	https://journals.unizik.edu.ng/jfms/article/view/4214	NOUN
economy-6778	601	3	https://doi.org/10.47063/ebd.00020	https://doi.org/10.47063/ebd.00020	PROPN
economy-6778	602	1	https://doi.org/10.17705/1jais.00003	https://doi.org/10.17705/1jais.00003	PROPN
economy-6778	602	2	https://doi.org/10.51505/ijebmr.2022.61407	https://doi.org/10.51505/ijebmr.2022.61407	PROPN
economy-6778	602	3	https://doi.org/10.1002/pa.2554	https://doi.org/10.1002/pa.2554	DET
economy-6778	602	4	https://doi.org/10.1234/jde.v2i1.2022	https://doi.org/10.1234/jde.v2i1.2022	NOUN
economy-6778	602	5	https://doi.org/10.34306/bfront.v4i2.713	https://doi.org/10.34306/bfront.v4i2.713	NOUN
economy-6778	602	6	https://doi.org/10.47772/ijriss.2024.8109	https://doi.org/10.47772/ijriss.2024.8109	PROPN
economy-6778	602	7	https://doi.org/10.47772/ijriss.2023.7706	https://doi.org/10.47772/ijriss.2023.7706	PROPN
economy-6778	602	8	https://doi.org/10.1111/j.1540-5915.2008.00192.x	https://doi.org/10.1111/j.1540-5915.2008.00192.x	ADJ
economy-6778	602	9	https://doi.org/10.2307/30036540	https://doi.org/10.2307/30036540	NOUN
economy-6778	602	10	economy	economy	NOUN
economy-6778	602	11	,	,	PUNCT
economy-6778	602	12	2025	2025	NUM
economy-6778	602	13	,	,	PUNCT
economy-6778	602	14	12(2	12(2	NUM
economy-6778	602	15	):	):	PUNCT
economy-6778	602	16	26	26	NUM
economy-6778	602	17	-	-	SYM
economy-6778	602	18	39	39	NUM
economy-6778	602	19	39	39	NUM
economy-6778	602	20	©	©	ADP
economy-6778	602	21	2025	2025	NUM
economy-6778	602	22	by	by	ADP
economy-6778	602	23	the	the	DET
economy-6778	602	24	authors	author	NOUN
economy-6778	602	25	;	;	PUNCT
economy-6778	602	26	licensee	licensee	PROPN
economy-6778	602	27	asian	asian	ADJ
economy-6778	602	28	online	online	PROPN
economy-6778	602	29	journal	journal	PROPN
economy-6778	602	30	publishing	publishing	PROPN
economy-6778	602	31	group	group	PROPN
economy-6778	602	32	world	world	PROPN
economy-6778	602	33	bank	bank	PROPN
economy-6778	602	34	.	.	PUNCT
economy-6778	603	1	(	(	PUNCT
economy-6778	603	2	2023	2023	NUM
economy-6778	603	3	)	)	PUNCT
economy-6778	603	4	.	.	PUNCT
economy-6778	604	1	digital	digital	ADJ
economy-6778	604	2	taxation	taxation	NOUN
economy-6778	604	3	and	and	CCONJ
economy-6778	604	4	public	public	ADJ
economy-6778	604	5	finance	finance	NOUN
economy-6778	604	6	:	:	PUNCT
economy-6778	604	7	strengthening	strengthen	VERB
economy-6778	604	8	revenue	revenue	NOUN
economy-6778	604	9	collection	collection	NOUN
economy-6778	604	10	in	in	ADP
economy-6778	604	11	low	low	ADJ
economy-6778	604	12	-	-	PUNCT
economy-6778	604	13	income	income	NOUN
economy-6778	604	14	countries	country	NOUN
economy-6778	604	15	.	.	PUNCT
economy-6778	605	1	washington	washington	PROPN
economy-6778	605	2	,	,	PUNCT
economy-6778	605	3	dc	dc	PROPN
economy-6778	605	4	:	:	PUNCT
economy-6778	605	5	world	world	PROPN
economy-6778	605	6	bank	bank	PROPN
economy-6778	605	7	publications	publication	NOUN
economy-6778	605	8	.	.	PUNCT
economy-6778	606	1	wulandari	wulandari	PROPN
economy-6778	606	2	,	,	PUNCT
economy-6778	606	3	d.	d.	PROPN
economy-6778	606	4	,	,	PUNCT
economy-6778	606	5	&	&	CCONJ
economy-6778	606	6	dasman	dasman	PROPN
economy-6778	606	7	,	,	PUNCT
economy-6778	606	8	a.	a.	NOUN
economy-6778	606	9	(	(	PUNCT
economy-6778	606	10	2023	2023	NUM
economy-6778	606	11	)	)	PUNCT
economy-6778	606	12	.	.	PUNCT
economy-6778	607	1	the	the	DET
economy-6778	607	2	correlation	correlation	NOUN
economy-6778	607	3	between	between	ADP
economy-6778	607	4	digital	digital	ADJ
economy-6778	607	5	taxation	taxation	NOUN
economy-6778	607	6	systems	system	NOUN
economy-6778	607	7	,	,	PUNCT
economy-6778	607	8	the	the	DET
economy-6778	607	9	technology	technology	NOUN
economy-6778	607	10	acceptance	acceptance	NOUN
economy-6778	607	11	model	model	NOUN
economy-6778	607	12	(	(	PUNCT
economy-6778	607	13	tam	tam	PROPN
economy-6778	607	14	)	)	PUNCT
economy-6778	607	15	,	,	PUNCT
economy-6778	607	16	and	and	CCONJ
economy-6778	607	17	taxpayer	taxpayer	NOUN
economy-6778	607	18	compliance	compliance	NOUN
economy-6778	607	19	:	:	PUNCT
economy-6778	607	20	the	the	DET
economy-6778	607	21	role	role	NOUN
economy-6778	607	22	of	of	ADP
economy-6778	607	23	internet	internet	NOUN
economy-6778	607	24	understanding	understanding	NOUN
economy-6778	607	25	as	as	ADP
economy-6778	607	26	a	a	DET
economy-6778	607	27	mediating	mediate	VERB
economy-6778	607	28	variable	variable	NOUN
economy-6778	607	29	.	.	PUNCT
economy-6778	608	1	journal	journal	NOUN
economy-6778	608	2	of	of	ADP
economy-6778	608	3	taxation	taxation	NOUN
economy-6778	608	4	and	and	CCONJ
economy-6778	608	5	public	public	ADJ
economy-6778	608	6	administration	administration	NOUN
economy-6778	608	7	,	,	PUNCT
economy-6778	608	8	15(4	15(4	NUM
economy-6778	608	9	)	)	PUNCT
economy-6778	608	10	,	,	PUNCT
economy-6778	608	11	45	45	NUM
economy-6778	608	12	-	-	SYM
economy-6778	608	13	60	60	NUM
economy-6778	608	14	.	.	PUNCT
economy-6778	609	1	asian	asian	ADJ
economy-6778	609	2	online	online	PROPN
economy-6778	609	3	journal	journal	PROPN
economy-6778	609	4	publishing	publishing	NOUN
economy-6778	609	5	group	group	NOUN
economy-6778	609	6	is	be	AUX
economy-6778	609	7	not	not	PART
economy-6778	609	8	responsible	responsible	ADJ
economy-6778	609	9	or	or	CCONJ
economy-6778	609	10	answerable	answerable	ADJ
economy-6778	609	11	for	for	ADP
economy-6778	609	12	any	any	DET
economy-6778	609	13	loss	loss	NOUN
economy-6778	609	14	,	,	PUNCT
economy-6778	609	15	damage	damage	NOUN
economy-6778	609	16	or	or	CCONJ
economy-6778	609	17	liability	liability	NOUN
economy-6778	609	18	,	,	PUNCT
economy-6778	609	19	etc	etc	X
economy-6778	609	20	.	.	X
economy-6778	609	21	caused	cause	VERB
economy-6778	609	22	in	in	ADP
economy-6778	609	23	relation	relation	NOUN
economy-6778	609	24	to	to	PART
economy-6778	609	25	/	/	PUNCT
economy-6778	609	26	arising	arise	VERB
economy-6778	609	27	out	out	ADP
economy-6778	609	28	of	of	ADP
economy-6778	609	29	the	the	DET
economy-6778	609	30	use	use	NOUN
economy-6778	609	31	of	of	ADP
economy-6778	609	32	the	the	DET
economy-6778	609	33	content	content	NOUN
economy-6778	609	34	.	.	PUNCT
economy-6778	610	1	any	any	DET
economy-6778	610	2	queries	query	NOUN
economy-6778	610	3	should	should	AUX
economy-6778	610	4	be	be	AUX
economy-6778	610	5	directed	direct	VERB
economy-6778	610	6	to	to	ADP
economy-6778	610	7	the	the	DET
economy-6778	610	8	corresponding	corresponding	ADJ
economy-6778	610	9	author	author	NOUN
economy-6778	610	10	of	of	ADP
economy-6778	610	11	the	the	DET
economy-6778	610	12	article	article	NOUN
economy-6778	610	13	.	.	PUNCT