id	sid	tid	token	lemma	pos
easat-4204	1	1	edelweiss	edelweiss	PROPN
easat-4204	1	2	applied	apply	VERB
easat-4204	1	3	science	science	NOUN
easat-4204	1	4	and	and	CCONJ
easat-4204	1	5	technology	technology	NOUN
easat-4204	1	6	issn	issn	PROPN
easat-4204	1	7	:	:	PUNCT
easat-4204	1	8	2576	2576	NUM
easat-4204	1	9	-	-	SYM
easat-4204	1	10	8484	8484	NUM
easat-4204	1	11	vol	vol	NOUN
easat-4204	1	12	.	.	PROPN
easat-4204	2	1	9	9	NUM
easat-4204	2	2	,	,	PUNCT
easat-4204	2	3	no	no	INTJ
easat-4204	2	4	.	.	NOUN
easat-4204	2	5	1	1	NUM
easat-4204	2	6	,	,	PUNCT
easat-4204	2	7	628	628	NUM
easat-4204	2	8	-	-	SYM
easat-4204	2	9	648	648	NUM
easat-4204	2	10	2025	2025	NUM
easat-4204	2	11	publisher	publisher	NOUN
easat-4204	2	12	:	:	PUNCT
easat-4204	2	13	learning	learn	VERB
easat-4204	2	14	gate	gate	NOUN
easat-4204	2	15	doi	doi	PROPN
easat-4204	2	16	:	:	PUNCT
easat-4204	2	17	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	2	18	©	©	PROPN
easat-4204	2	19	2025	2025	NUM
easat-4204	2	20	by	by	ADP
easat-4204	2	21	the	the	DET
easat-4204	2	22	authors	author	NOUN
easat-4204	2	23	;	;	PUNCT
easat-4204	2	24	licensee	licensee	PROPN
easat-4204	2	25	learning	learning	NOUN
easat-4204	2	26	gate	gate	NOUN
easat-4204	3	1	©	©	PROPN
easat-4204	3	2	2025	2025	NUM
easat-4204	3	3	by	by	ADP
easat-4204	3	4	the	the	DET
easat-4204	3	5	authors	author	NOUN
easat-4204	3	6	;	;	PUNCT
easat-4204	3	7	licensee	licensee	PROPN
easat-4204	3	8	learning	learning	NOUN
easat-4204	3	9	gate	gate	NOUN
easat-4204	3	10	history	history	NOUN
easat-4204	3	11	:	:	PUNCT
easat-4204	3	12	received	receive	VERB
easat-4204	3	13	:	:	PUNCT
easat-4204	3	14	21	21	NUM
easat-4204	3	15	november	november	PROPN
easat-4204	3	16	2024	2024	NUM
easat-4204	3	17	;	;	PUNCT
easat-4204	3	18	revised	revise	VERB
easat-4204	3	19	:	:	PUNCT
easat-4204	3	20	20	20	NUM
easat-4204	3	21	december	december	PROPN
easat-4204	3	22	2024	2024	NUM
easat-4204	3	23	;	;	PUNCT
easat-4204	3	24	accepted	accept	VERB
easat-4204	3	25	:	:	PUNCT
easat-4204	3	26	1	1	NUM
easat-4204	3	27	january	january	NOUN
easat-4204	3	28	2025	2025	NUM
easat-4204	3	29	;	;	PUNCT
easat-4204	3	30	published	publish	VERB
easat-4204	3	31	:	:	PUNCT
easat-4204	4	1	13	13	NUM
easat-4204	4	2	january	january	NOUN
easat-4204	4	3	2025	2025	NUM
easat-4204	4	4	*	*	PUNCT
easat-4204	4	5	correspondence	correspondence	NOUN
easat-4204	4	6	:	:	PUNCT
easat-4204	4	7	9012001001@student.unpar.ac.id	9012001001@student.unpar.ac.id	NUM
easat-4204	4	8	drivers	driver	NOUN
easat-4204	4	9	of	of	ADP
easat-4204	4	10	tax	tax	NOUN
easat-4204	4	11	avoidance	avoidance	NOUN
easat-4204	4	12	:	:	PUNCT
easat-4204	4	13	a	a	DET
easat-4204	4	14	literature	literature	NOUN
easat-4204	4	15	review	review	NOUN
easat-4204	4	16	approach	approach	NOUN
easat-4204	4	17	kasir1	kasir1	PROPN
easat-4204	4	18	*	*	PROPN
easat-4204	4	19	,	,	PUNCT
easat-4204	4	20	hamfri	hamfri	PROPN
easat-4204	4	21	djajadikerta2	djajadikerta2	PROPN
easat-4204	4	22	,	,	PUNCT
easat-4204	4	23	sylvia	sylvia	PROPN
easat-4204	4	24	fettry	fettry	PROPN
easat-4204	4	25	elvira	elvira	PROPN
easat-4204	4	26	maratno3	maratno3	PROPN
easat-4204	4	27	1,2,3faculty	1,2,3faculty	NUM
easat-4204	4	28	of	of	ADP
easat-4204	4	29	economic	economic	ADJ
easat-4204	4	30	and	and	CCONJ
easat-4204	4	31	business	business	NOUN
easat-4204	4	32	,	,	PUNCT
easat-4204	4	33	parahyangan	parahyangan	NOUN
easat-4204	4	34	catholic	catholic	PROPN
easat-4204	4	35	university	university	PROPN
easat-4204	4	36	,	,	PUNCT
easat-4204	4	37	jl	jl	PROPN
easat-4204	4	38	.	.	PROPN
easat-4204	4	39	ciumbuleuit	ciumbuleuit	PROPN
easat-4204	4	40	no.94	no.94	PROPN
easat-4204	4	41	,	,	PUNCT
easat-4204	4	42	hegarmanah	hegarmanah	PROPN
easat-4204	4	43	,	,	PUNCT
easat-4204	4	44	kec	kec	PROPN
easat-4204	4	45	.	.	PUNCT
easat-4204	4	46	cidadap	cidadap	PROPN
easat-4204	4	47	,	,	PUNCT
easat-4204	4	48	kota	kota	PROPN
easat-4204	4	49	bandung	bandung	PROPN
easat-4204	4	50	,	,	PUNCT
easat-4204	4	51	jawa	jawa	PROPN
easat-4204	4	52	barat	barat	PROPN
easat-4204	4	53	40141	40141	NUM
easat-4204	4	54	;	;	PUNCT
easat-4204	4	55	9012001001@student.unpar.ac.id	9012001001@student.unpar.ac.id	NUM
easat-4204	4	56	(	(	PUNCT
easat-4204	4	57	k.	k.	NOUN
easat-4204	4	58	)	)	PUNCT
easat-4204	4	59	.	.	PUNCT
easat-4204	5	1	abstract	abstract	ADJ
easat-4204	5	2	:	:	PUNCT
easat-4204	5	3	tax	tax	NOUN
easat-4204	5	4	avoidance	avoidance	NOUN
easat-4204	5	5	is	be	AUX
easat-4204	5	6	a	a	DET
easat-4204	5	7	deliberate	deliberate	ADJ
easat-4204	5	8	action	action	NOUN
easat-4204	5	9	by	by	ADP
easat-4204	5	10	taxpayers	taxpayer	NOUN
easat-4204	5	11	/	/	SYM
easat-4204	5	12	companies	company	NOUN
easat-4204	5	13	to	to	PART
easat-4204	5	14	reduce	reduce	VERB
easat-4204	5	15	their	their	PRON
easat-4204	5	16	tax	tax	NOUN
easat-4204	5	17	obligations	obligation	NOUN
easat-4204	5	18	either	either	CCONJ
easat-4204	5	19	legally	legally	ADV
easat-4204	5	20	or	or	CCONJ
easat-4204	5	21	illegally	illegally	ADV
easat-4204	5	22	.	.	PUNCT
easat-4204	6	1	because	because	SCONJ
easat-4204	6	2	the	the	DET
easat-4204	6	3	boundaries	boundary	NOUN
easat-4204	6	4	between	between	ADP
easat-4204	6	5	legal	legal	ADJ
easat-4204	6	6	and	and	CCONJ
easat-4204	6	7	illegal	illegal	ADJ
easat-4204	6	8	actions	action	NOUN
easat-4204	6	9	are	be	AUX
easat-4204	6	10	not	not	PART
easat-4204	6	11	clear	clear	ADJ
easat-4204	6	12	,	,	PUNCT
easat-4204	6	13	the	the	DET
easat-4204	6	14	legality	legality	NOUN
easat-4204	6	15	of	of	ADP
easat-4204	6	16	an	an	DET
easat-4204	6	17	action	action	NOUN
easat-4204	6	18	in	in	ADP
easat-4204	6	19	terms	term	NOUN
easat-4204	6	20	of	of	ADP
easat-4204	6	21	corporate	corporate	ADJ
easat-4204	6	22	tax	tax	NOUN
easat-4204	6	23	is	be	AUX
easat-4204	6	24	determined	determine	VERB
easat-4204	6	25	by	by	ADP
easat-4204	6	26	an	an	DET
easat-4204	6	27	authoritative	authoritative	ADJ
easat-4204	6	28	body	body	NOUN
easat-4204	6	29	,	,	PUNCT
easat-4204	6	30	so	so	SCONJ
easat-4204	6	31	that	that	SCONJ
easat-4204	6	32	it	it	PRON
easat-4204	6	33	can	can	AUX
easat-4204	6	34	see	see	VERB
easat-4204	6	35	what	what	PRON
easat-4204	6	36	is	be	AUX
easat-4204	6	37	allowed	allow	VERB
easat-4204	6	38	and	and	CCONJ
easat-4204	6	39	what	what	PRON
easat-4204	6	40	is	be	AUX
easat-4204	6	41	not	not	PART
easat-4204	6	42	.	.	PUNCT
easat-4204	7	1	the	the	DET
easat-4204	7	2	purpose	purpose	NOUN
easat-4204	7	3	of	of	ADP
easat-4204	7	4	this	this	DET
easat-4204	7	5	study	study	NOUN
easat-4204	7	6	was	be	AUX
easat-4204	7	7	to	to	PART
easat-4204	7	8	determine	determine	VERB
easat-4204	7	9	the	the	DET
easat-4204	7	10	distribution	distribution	NOUN
easat-4204	7	11	of	of	ADP
easat-4204	7	12	articles	article	NOUN
easat-4204	7	13	on	on	ADP
easat-4204	7	14	tax	tax	NOUN
easat-4204	7	15	avoidance	avoidance	NOUN
easat-4204	7	16	based	base	VERB
easat-4204	7	17	on	on	ADP
easat-4204	7	18	the	the	DET
easat-4204	7	19	names	name	NOUN
easat-4204	7	20	of	of	ADP
easat-4204	7	21	publishers	publisher	NOUN
easat-4204	7	22	and	and	CCONJ
easat-4204	7	23	their	their	PRON
easat-4204	7	24	years	year	NOUN
easat-4204	7	25	,	,	PUNCT
easat-4204	7	26	countries	country	NOUN
easat-4204	7	27	,	,	PUNCT
easat-4204	7	28	research	research	NOUN
easat-4204	7	29	topics	topic	NOUN
easat-4204	7	30	,	,	PUNCT
easat-4204	7	31	measurements	measurement	NOUN
easat-4204	7	32	used	use	VERB
easat-4204	7	33	and	and	CCONJ
easat-4204	7	34	what	what	DET
easat-4204	7	35	factors	factor	NOUN
easat-4204	7	36	can	can	AUX
easat-4204	7	37	encourage	encourage	VERB
easat-4204	7	38	companies	company	NOUN
easat-4204	7	39	to	to	PART
easat-4204	7	40	avoid	avoid	VERB
easat-4204	7	41	tax	tax	NOUN
easat-4204	7	42	.	.	PUNCT
easat-4204	8	1	this	this	DET
easat-4204	8	2	study	study	NOUN
easat-4204	8	3	uses	use	VERB
easat-4204	8	4	a	a	DET
easat-4204	8	5	qualitative	qualitative	ADJ
easat-4204	8	6	method	method	NOUN
easat-4204	8	7	based	base	VERB
easat-4204	8	8	on	on	ADP
easat-4204	8	9	literature	literature	NOUN
easat-4204	8	10	studies	study	NOUN
easat-4204	8	11	.	.	PUNCT
easat-4204	9	1	data	datum	NOUN
easat-4204	9	2	were	be	AUX
easat-4204	9	3	obtained	obtain	VERB
easat-4204	9	4	from	from	ADP
easat-4204	9	5	articles	article	NOUN
easat-4204	9	6	published	publish	VERB
easat-4204	9	7	through	through	ADP
easat-4204	9	8	the	the	DET
easat-4204	9	9	emerald.com	emerald.com	NOUN
easat-4204	9	10	,	,	PUNCT
easat-4204	9	11	elseiver.com	elseiver.com	X
easat-4204	9	12	,	,	PUNCT
easat-4204	9	13	springer.com	springer.com	X
easat-4204	9	14	and	and	CCONJ
easat-4204	9	15	other	other	ADJ
easat-4204	9	16	websites	website	NOUN
easat-4204	9	17	by	by	ADP
easat-4204	9	18	filtering	filter	VERB
easat-4204	9	19	research	research	NOUN
easat-4204	9	20	titles	title	NOUN
easat-4204	9	21	and	and	CCONJ
easat-4204	9	22	using	use	VERB
easat-4204	9	23	the	the	DET
easat-4204	9	24	keyword	keyword	NOUN
easat-4204	9	25	"	"	PUNCT
easat-4204	9	26	tax	tax	NOUN
easat-4204	9	27	avoidance	avoidance	NOUN
easat-4204	9	28	"	"	PUNCT
easat-4204	9	29	from	from	ADP
easat-4204	9	30	2012	2012	NUM
easat-4204	9	31	to	to	ADP
easat-4204	9	32	2021	2021	NUM
easat-4204	9	33	and	and	CCONJ
easat-4204	9	34	above	above	ADV
easat-4204	9	35	.	.	PUNCT
easat-4204	10	1	based	base	VERB
easat-4204	10	2	on	on	ADP
easat-4204	10	3	the	the	DET
easat-4204	10	4	mapping	mapping	NOUN
easat-4204	10	5	and	and	CCONJ
easat-4204	10	6	process	process	NOUN
easat-4204	10	7	of	of	ADP
easat-4204	10	8	selecting	select	VERB
easat-4204	10	9	articles	article	NOUN
easat-4204	10	10	,	,	PUNCT
easat-4204	10	11	the	the	DET
easat-4204	10	12	author	author	NOUN
easat-4204	10	13	took	take	VERB
easat-4204	10	14	45	45	NUM
easat-4204	10	15	articles	article	NOUN
easat-4204	10	16	.	.	PUNCT
easat-4204	11	1	the	the	DET
easat-4204	11	2	results	result	NOUN
easat-4204	11	3	of	of	ADP
easat-4204	11	4	the	the	DET
easat-4204	11	5	study	study	NOUN
easat-4204	11	6	indicate	indicate	VERB
easat-4204	11	7	that	that	SCONJ
easat-4204	11	8	the	the	DET
easat-4204	11	9	distribution	distribution	NOUN
easat-4204	11	10	of	of	ADP
easat-4204	11	11	articles	article	NOUN
easat-4204	11	12	based	base	VERB
easat-4204	11	13	on	on	ADP
easat-4204	11	14	research	research	NOUN
easat-4204	11	15	topics	topic	NOUN
easat-4204	11	16	is	be	AUX
easat-4204	11	17	about	about	ADP
easat-4204	11	18	corporate	corporate	ADJ
easat-4204	11	19	governance	governance	NOUN
easat-4204	11	20	,	,	PUNCT
easat-4204	11	21	based	base	VERB
easat-4204	11	22	on	on	ADP
easat-4204	11	23	measurement	measurement	NOUN
easat-4204	11	24	is	be	AUX
easat-4204	11	25	etr	etr	PROPN
easat-4204	11	26	,	,	PUNCT
easat-4204	11	27	based	base	VERB
easat-4204	11	28	on	on	ADP
easat-4204	11	29	driving	drive	VERB
easat-4204	11	30	factors	factor	NOUN
easat-4204	11	31	are	be	AUX
easat-4204	11	32	corporate	corporate	ADJ
easat-4204	11	33	governance	governance	NOUN
easat-4204	11	34	factors	factor	NOUN
easat-4204	11	35	,	,	PUNCT
easat-4204	11	36	social	social	ADJ
easat-4204	11	37	responsibility	responsibility	NOUN
easat-4204	11	38	and	and	CCONJ
easat-4204	11	39	corporate	corporate	ADJ
easat-4204	11	40	performance	performance	NOUN
easat-4204	11	41	.	.	PUNCT
easat-4204	12	1	the	the	DET
easat-4204	12	2	practical	practical	ADJ
easat-4204	12	3	implication	implication	NOUN
easat-4204	12	4	is	be	AUX
easat-4204	12	5	that	that	SCONJ
easat-4204	12	6	this	this	DET
easat-4204	12	7	study	study	NOUN
easat-4204	12	8	can	can	AUX
easat-4204	12	9	be	be	AUX
easat-4204	12	10	used	use	VERB
easat-4204	12	11	as	as	ADP
easat-4204	12	12	a	a	DET
easat-4204	12	13	reference	reference	NOUN
easat-4204	12	14	for	for	ADP
easat-4204	12	15	conducting	conduct	VERB
easat-4204	12	16	further	further	ADJ
easat-4204	12	17	research	research	NOUN
easat-4204	12	18	based	base	VERB
easat-4204	12	19	on	on	ADP
easat-4204	12	20	the	the	DET
easat-4204	12	21	mapping	mapping	NOUN
easat-4204	12	22	results	result	NOUN
easat-4204	12	23	.	.	PUNCT
easat-4204	13	1	keywords	keyword	NOUN
easat-4204	13	2	:	:	PUNCT
easat-4204	13	3	literature	literature	PROPN
easat-4204	13	4	review	review	PROPN
easat-4204	13	5	,	,	PUNCT
easat-4204	13	6	tax	tax	NOUN
easat-4204	13	7	avoidance	avoidance	NOUN
easat-4204	13	8	.	.	PUNCT
easat-4204	14	1	1	1	X
easat-4204	14	2	.	.	X
easat-4204	14	3	introduction	introduction	NOUN
easat-4204	14	4	charge	charge	NOUN
easat-4204	14	5	is	be	AUX
easat-4204	14	6	the	the	DET
easat-4204	14	7	biggest	big	ADJ
easat-4204	14	8	source	source	NOUN
easat-4204	14	9	of	of	ADP
easat-4204	14	10	state	state	NOUN
easat-4204	14	11	income	income	NOUN
easat-4204	14	12	.	.	PUNCT
easat-4204	15	1	for	for	ADP
easat-4204	15	2	the	the	DET
easat-4204	15	3	government	government	NOUN
easat-4204	15	4	,	,	PUNCT
easat-4204	15	5	income	income	NOUN
easat-4204	15	6	from	from	ADP
easat-4204	15	7	charges	charge	NOUN
easat-4204	15	8	is	be	AUX
easat-4204	15	9	exceptionally	exceptionally	ADV
easat-4204	15	10	fundamental	fundamental	ADJ
easat-4204	15	11	to	to	PART
easat-4204	15	12	back	back	VERB
easat-4204	15	13	different	different	ADJ
easat-4204	15	14	government	government	NOUN
easat-4204	15	15	capacities	capacity	NOUN
easat-4204	15	16	,	,	PUNCT
easat-4204	15	17	give	give	VERB
easat-4204	15	18	products	product	NOUN
easat-4204	15	19	for	for	ADP
easat-4204	15	20	the	the	DET
easat-4204	15	21	open	open	ADJ
easat-4204	15	22	intrigued	intrigue	VERB
easat-4204	15	23	such	such	ADJ
easat-4204	15	24	as	as	ADP
easat-4204	15	25	foundation	foundation	NOUN
easat-4204	15	26	and	and	CCONJ
easat-4204	15	27	instruction	instruction	NOUN
easat-4204	15	28	,	,	PUNCT
easat-4204	15	29	and	and	CCONJ
easat-4204	15	30	different	different	ADJ
easat-4204	15	31	other	other	ADJ
easat-4204	15	32	things	thing	NOUN
easat-4204	15	33	to	to	PART
easat-4204	15	34	move	move	VERB
easat-4204	15	35	forward	forward	ADV
easat-4204	15	36	open	open	ADJ
easat-4204	15	37	welfare	welfare	NOUN
easat-4204	15	38	[	[	X
easat-4204	15	39	1	1	NUM
easat-4204	15	40	]	]	PUNCT
easat-4204	15	41	.	.	PUNCT
easat-4204	16	1	government	government	NOUN
easat-4204	16	2	endeavors	endeavor	NOUN
easat-4204	16	3	to	to	PART
easat-4204	16	4	optimize	optimize	VERB
easat-4204	16	5	charge	charge	NOUN
easat-4204	16	6	incomes	income	NOUN
easat-4204	16	7	regularly	regularly	ADV
easat-4204	16	8	strife	strife	VERB
easat-4204	16	9	with	with	ADP
easat-4204	16	10	companies	company	NOUN
easat-4204	16	11	as	as	ADP
easat-4204	16	12	citizens	citizen	NOUN
easat-4204	16	13	,	,	PUNCT
easat-4204	16	14	both	both	PRON
easat-4204	16	15	people	people	NOUN
easat-4204	16	16	and	and	CCONJ
easat-4204	16	17	enterprises	enterprise	NOUN
easat-4204	16	18	[	[	X
easat-4204	16	19	2	2	NUM
easat-4204	16	20	]	]	PUNCT
easat-4204	16	21	.	.	PUNCT
easat-4204	17	1	companies	company	NOUN
easat-4204	17	2	as	as	ADP
easat-4204	17	3	corporate	corporate	ADJ
easat-4204	17	4	citizens	citizen	NOUN
easat-4204	17	5	have	have	VERB
easat-4204	17	6	a	a	DET
easat-4204	17	7	commitment	commitment	NOUN
easat-4204	17	8	to	to	PART
easat-4204	17	9	pay	pay	VERB
easat-4204	17	10	charges	charge	NOUN
easat-4204	17	11	,	,	PUNCT
easat-4204	17	12	the	the	DET
easat-4204	17	13	calculation	calculation	NOUN
easat-4204	17	14	of	of	ADP
easat-4204	17	15	which	which	PRON
easat-4204	17	16	is	be	AUX
easat-4204	17	17	based	base	VERB
easat-4204	17	18	on	on	ADP
easat-4204	17	19	the	the	DET
easat-4204	17	20	company	company	NOUN
easat-4204	17	21	's	's	PART
easat-4204	17	22	pay	pay	NOUN
easat-4204	17	23	short	short	ADJ
easat-4204	17	24	the	the	DET
easat-4204	17	25	costs	cost	NOUN
easat-4204	17	26	utilized	utilize	VERB
easat-4204	17	27	to	to	PART
easat-4204	17	28	get	get	VERB
easat-4204	17	29	,	,	PUNCT
easat-4204	17	30	collect	collect	VERB
easat-4204	17	31	,	,	PUNCT
easat-4204	17	32	and	and	CCONJ
easat-4204	17	33	get	get	VERB
easat-4204	17	34	wage	wage	NOUN
easat-4204	17	35	(	(	PUNCT
easat-4204	17	36	3	3	NUM
easat-4204	17	37	m	m	NOUN
easat-4204	17	38	)	)	PUNCT
easat-4204	17	39	.	.	PUNCT
easat-4204	18	1	the	the	DET
easat-4204	18	2	charge	charge	NOUN
easat-4204	18	3	figure	figure	NOUN
easat-4204	18	4	here	here	ADV
easat-4204	18	5	may	may	AUX
easat-4204	18	6	be	be	AUX
easat-4204	18	7	a	a	DET
easat-4204	18	8	major	major	ADJ
easat-4204	18	9	concern	concern	NOUN
easat-4204	18	10	for	for	ADP
easat-4204	18	11	companies	company	NOUN
easat-4204	18	12	in	in	ADP
easat-4204	18	13	overseeing	oversee	VERB
easat-4204	18	14	their	their	PRON
easat-4204	18	15	accounts	account	NOUN
easat-4204	18	16	,	,	PUNCT
easat-4204	18	17	since	since	SCONJ
easat-4204	18	18	the	the	DET
easat-4204	18	19	more	more	ADV
easat-4204	18	20	prominent	prominent	ADJ
easat-4204	18	21	the	the	DET
easat-4204	18	22	charge	charge	NOUN
easat-4204	18	23	payable	payable	ADJ
easat-4204	18	24	,	,	PUNCT
easat-4204	18	25	the	the	PRON
easat-4204	18	26	littler	little	ADJ
easat-4204	18	27	the	the	DET
easat-4204	18	28	company	company	NOUN
easat-4204	18	29	's	's	PART
easat-4204	18	30	benefit	benefit	NOUN
easat-4204	18	31	will	will	AUX
easat-4204	18	32	be	be	AUX
easat-4204	18	33	gotten	get	VERB
easat-4204	18	34	.	.	PUNCT
easat-4204	19	1	clashes	clash	NOUN
easat-4204	19	2	of	of	ADP
easat-4204	19	3	intrigued	intrigue	VERB
easat-4204	19	4	happen	happen	VERB
easat-4204	19	5	between	between	ADP
easat-4204	19	6	the	the	DET
easat-4204	19	7	government	government	NOUN
easat-4204	19	8	and	and	CCONJ
easat-4204	19	9	taxpayers	taxpayer	NOUN
easat-4204	19	10	(	(	PUNCT
easat-4204	19	11	companies	company	NOUN
easat-4204	19	12	)	)	PUNCT
easat-4204	19	13	.	.	PUNCT
easat-4204	20	1	companies	company	NOUN
easat-4204	20	2	will	will	AUX
easat-4204	20	3	continuously	continuously	ADV
easat-4204	20	4	attempt	attempt	VERB
easat-4204	20	5	to	to	PART
easat-4204	20	6	play	play	VERB
easat-4204	20	7	down	down	ADP
easat-4204	20	8	trade	trade	NOUN
easat-4204	20	9	expenses	expense	NOUN
easat-4204	20	10	so	so	SCONJ
easat-4204	20	11	that	that	SCONJ
easat-4204	20	12	the	the	DET
easat-4204	20	13	benefits	benefit	NOUN
easat-4204	20	14	gotten	get	VERB
easat-4204	20	15	can	can	AUX
easat-4204	20	16	be	be	AUX
easat-4204	20	17	maximized	maximize	VERB
easat-4204	20	18	,	,	PUNCT
easat-4204	20	19	one	one	NUM
easat-4204	20	20	way	way	NOUN
easat-4204	20	21	is	be	AUX
easat-4204	20	22	to	to	PART
easat-4204	20	23	play	play	VERB
easat-4204	20	24	down	down	ADP
easat-4204	20	25	the	the	DET
easat-4204	20	26	company	company	NOUN
easat-4204	20	27	's	's	PART
easat-4204	20	28	assess	assess	NOUN
easat-4204	20	29	burden	burden	NOUN
easat-4204	20	30	.	.	PUNCT
easat-4204	21	1	charges	charge	NOUN
easat-4204	21	2	are	be	AUX
easat-4204	21	3	frequently	frequently	ADV
easat-4204	21	4	considered	consider	VERB
easat-4204	21	5	a	a	DET
easat-4204	21	6	burden	burden	NOUN
easat-4204	21	7	by	by	ADP
easat-4204	21	8	companies	company	NOUN
easat-4204	21	9	,	,	PUNCT
easat-4204	21	10	so	so	SCONJ
easat-4204	21	11	endeavors	endeavor	NOUN
easat-4204	21	12	have	have	VERB
easat-4204	21	13	to	to	PART
easat-4204	21	14	be	be	AUX
easat-4204	21	15	be	be	AUX
easat-4204	21	16	made	make	VERB
easat-4204	21	17	by	by	ADP
easat-4204	21	18	decreasing	decrease	VERB
easat-4204	21	19	their	their	PRON
easat-4204	21	20	charge	charge	NOUN
easat-4204	21	21	installments	installment	NOUN
easat-4204	21	22	[	[	X
easat-4204	21	23	3	3	NUM
easat-4204	21	24	]	]	PUNCT
easat-4204	21	25	.	.	PUNCT
easat-4204	22	1	the	the	DET
easat-4204	22	2	act	act	NOUN
easat-4204	22	3	of	of	ADP
easat-4204	22	4	lessening	lessen	VERB
easat-4204	22	5	the	the	DET
easat-4204	22	6	assess	assess	NOUN
easat-4204	22	7	burden	burden	NOUN
easat-4204	22	8	that	that	PRON
easat-4204	22	9	must	must	AUX
easat-4204	22	10	be	be	AUX
easat-4204	22	11	paid	pay	VERB
easat-4204	22	12	will	will	AUX
easat-4204	22	13	energize	energize	VERB
easat-4204	22	14	companies	company	NOUN
easat-4204	22	15	to	to	PART
easat-4204	22	16	be	be	AUX
easat-4204	22	17	forceful	forceful	ADJ
easat-4204	22	18	towards	towards	ADP
easat-4204	22	19	charges	charge	NOUN
easat-4204	22	20	[	[	X
easat-4204	22	21	4	4	NUM
easat-4204	22	22	]	]	PUNCT
easat-4204	22	23	.	.	PUNCT
easat-4204	23	1	since	since	SCONJ
easat-4204	23	2	in	in	ADP
easat-4204	23	3	hone	hone	NOUN
easat-4204	23	4	numerous	numerous	ADJ
easat-4204	23	5	companies	company	NOUN
easat-4204	23	6	and	and	CCONJ
easat-4204	23	7	people	people	NOUN
easat-4204	23	8	have	have	AUX
easat-4204	23	9	not	not	PART
easat-4204	23	10	satisfied	satisfy	VERB
easat-4204	23	11	their	their	PRON
easat-4204	23	12	commitments	commitment	NOUN
easat-4204	23	13	in	in	ADP
easat-4204	23	14	paying	pay	VERB
easat-4204	23	15	charges	charge	NOUN
easat-4204	23	16	.	.	PUNCT
easat-4204	24	1	numerous	numerous	ADJ
easat-4204	24	2	companies	company	NOUN
easat-4204	24	3	and	and	CCONJ
easat-4204	24	4	people	people	NOUN
easat-4204	24	5	too	too	ADV
easat-4204	24	6	attempt	attempt	VERB
easat-4204	24	7	to	to	PART
easat-4204	24	8	play	play	VERB
easat-4204	24	9	down	down	ADP
easat-4204	24	10	their	their	PRON
easat-4204	24	11	assess	assess	NOUN
easat-4204	24	12	installments	installment	NOUN
easat-4204	24	13	through	through	ADP
easat-4204	24	14	charge	charge	NOUN
easat-4204	24	15	forcefulness	forcefulness	NOUN
easat-4204	24	16	exercises	exercise	NOUN
easat-4204	24	17	.	.	PUNCT
easat-4204	25	1	in	in	ADP
easat-4204	25	2	the	the	DET
easat-4204	25	3	event	event	NOUN
easat-4204	25	4	that	that	PRON
easat-4204	25	5	done	do	VERB
easat-4204	25	6	appropriately	appropriately	ADV
easat-4204	25	7	,	,	PUNCT
easat-4204	25	8	charge	charge	NOUN
easat-4204	25	9	forcefulness	forcefulness	NOUN
easat-4204	25	10	can	can	AUX
easat-4204	25	11	give	give	VERB
easat-4204	25	12	critical	critical	ADJ
easat-4204	25	13	benefits	benefit	NOUN
easat-4204	25	14	,	,	PUNCT
easat-4204	25	15	particularly	particularly	ADV
easat-4204	25	16	for	for	ADP
easat-4204	25	17	corporate	corporate	ADJ
easat-4204	25	18	and	and	CCONJ
easat-4204	25	19	person	person	NOUN
easat-4204	25	20	citizens	citizen	NOUN
easat-4204	25	21	.	.	PUNCT
easat-4204	26	1	assess	assess	NOUN
easat-4204	26	2	shirking	shirking	NOUN
easat-4204	26	3	could	could	AUX
easat-4204	26	4	be	be	AUX
easat-4204	26	5	a	a	DET
easat-4204	26	6	consider	consider	NOUN
easat-4204	26	7	activity	activity	NOUN
easat-4204	26	8	by	by	ADP
easat-4204	26	9	taxpayers	taxpayer	NOUN
easat-4204	26	10	/	/	SYM
easat-4204	26	11	companies	company	NOUN
easat-4204	26	12	to	to	PART
easat-4204	26	13	decrease	decrease	VERB
easat-4204	26	14	their	their	PRON
easat-4204	26	15	charge	charge	NOUN
easat-4204	26	16	commitments	commitment	NOUN
easat-4204	26	17	either	either	CCONJ
easat-4204	26	18	lawfully	lawfully	ADV
easat-4204	26	19	or	or	CCONJ
easat-4204	26	20	wrongfully	wrongfully	ADV
easat-4204	26	21	.	.	PUNCT
easat-4204	27	1	since	since	SCONJ
easat-4204	27	2	the	the	DET
easat-4204	27	3	boundary	boundary	NOUN
easat-4204	27	4	between	between	ADP
easat-4204	27	5	lawful	lawful	ADJ
easat-4204	27	6	and	and	CCONJ
easat-4204	27	7	unlawful	unlawful	ADJ
easat-4204	27	8	acts	act	NOUN
easat-4204	27	9	is	be	AUX
easat-4204	27	10	629	629	NUM
easat-4204	27	11	edelweiss	edelweiss	PROPN
easat-4204	27	12	applied	apply	VERB
easat-4204	27	13	science	science	NOUN
easat-4204	27	14	and	and	CCONJ
easat-4204	27	15	technology	technology	NOUN
easat-4204	27	16	issn	issn	PROPN
easat-4204	27	17	:	:	PUNCT
easat-4204	27	18	2576	2576	NUM
easat-4204	27	19	-	-	SYM
easat-4204	27	20	8484	8484	NUM
easat-4204	27	21	vol	vol	NOUN
easat-4204	27	22	.	.	PROPN
easat-4204	28	1	9	9	NUM
easat-4204	28	2	,	,	PUNCT
easat-4204	28	3	no	no	INTJ
easat-4204	28	4	.	.	NOUN
easat-4204	28	5	1	1	NUM
easat-4204	28	6	:	:	PUNCT
easat-4204	28	7	628	628	NUM
easat-4204	28	8	-	-	SYM
easat-4204	28	9	648	648	NUM
easat-4204	28	10	,	,	PUNCT
easat-4204	28	11	2025	2025	NUM
easat-4204	28	12	doi	doi	NOUN
easat-4204	28	13	:	:	PUNCT
easat-4204	28	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	28	15	©	©	PROPN
easat-4204	28	16	2025	2025	NUM
easat-4204	28	17	by	by	ADP
easat-4204	28	18	the	the	DET
easat-4204	28	19	authors	author	NOUN
easat-4204	28	20	;	;	PUNCT
easat-4204	28	21	licensee	licensee	PROPN
easat-4204	28	22	learning	learn	VERB
easat-4204	28	23	gate	gate	NOUN
easat-4204	28	24	vague	vague	NOUN
easat-4204	28	25	,	,	PUNCT
easat-4204	28	26	the	the	DET
easat-4204	28	27	lawfulness	lawfulness	NOUN
easat-4204	28	28	of	of	ADP
easat-4204	28	29	an	an	DET
easat-4204	28	30	act	act	NOUN
easat-4204	28	31	in	in	ADP
easat-4204	28	32	terms	term	NOUN
easat-4204	28	33	of	of	ADP
easat-4204	28	34	corporate	corporate	ADJ
easat-4204	28	35	tax	tax	NOUN
easat-4204	28	36	is	be	AUX
easat-4204	28	37	determined	determine	VERB
easat-4204	28	38	by	by	ADP
easat-4204	28	39	an	an	DET
easat-4204	28	40	definitive	definitive	ADJ
easat-4204	28	41	body	body	NOUN
easat-4204	28	42	.	.	PUNCT
easat-4204	29	1	this	this	PRON
easat-4204	29	2	is	be	AUX
easat-4204	29	3	often	often	ADV
easat-4204	29	4	done	do	VERB
easat-4204	29	5	so	so	SCONJ
easat-4204	29	6	that	that	SCONJ
easat-4204	29	7	companies	company	NOUN
easat-4204	29	8	can	can	AUX
easat-4204	29	9	see	see	VERB
easat-4204	29	10	what	what	PRON
easat-4204	29	11	is	be	AUX
easat-4204	29	12	permitted	permit	VERB
easat-4204	29	13	and	and	CCONJ
easat-4204	29	14	what	what	PRON
easat-4204	29	15	is	be	AUX
easat-4204	29	16	n't	not	PART
easat-4204	29	17	.	.	PUNCT
easat-4204	30	1	hanlon	hanlon	NOUN
easat-4204	30	2	and	and	CCONJ
easat-4204	30	3	heitzman	heitzman	NOUN
easat-4204	30	4	[	[	X
easat-4204	30	5	5	5	NUM
easat-4204	30	6	]	]	PUNCT
easat-4204	30	7	depict	depict	NOUN
easat-4204	30	8	the	the	DET
easat-4204	30	9	sorts	sort	NOUN
easat-4204	30	10	of	of	ADP
easat-4204	30	11	charge	charge	NOUN
easat-4204	30	12	shirking	shirk	VERB
easat-4204	30	13	behavior	behavior	NOUN
easat-4204	30	14	extending	extend	VERB
easat-4204	30	15	from	from	ADP
easat-4204	30	16	common	common	ADJ
easat-4204	30	17	charge	charge	NOUN
easat-4204	30	18	sparing	spare	VERB
easat-4204	30	19	methodologies	methodology	NOUN
easat-4204	30	20	of	of	ADP
easat-4204	30	21	contributing	contribute	VERB
easat-4204	30	22	in	in	ADP
easat-4204	30	23	civil	civil	ADJ
easat-4204	30	24	bonds	bond	NOUN
easat-4204	30	25	(	(	PUNCT
easat-4204	30	26	lawful	lawful	ADJ
easat-4204	30	27	assess	assess	NOUN
easat-4204	30	28	shirking	shirking	NOUN
easat-4204	30	29	)	)	PUNCT
easat-4204	30	30	to	to	ADP
easat-4204	30	31	forceful	forceful	ADJ
easat-4204	30	32	assess	assess	NOUN
easat-4204	30	33	methodologies	methodology	NOUN
easat-4204	30	34	counting	count	VERB
easat-4204	30	35	assess	assess	NOUN
easat-4204	30	36	covers	cover	NOUN
easat-4204	30	37	(	(	PUNCT
easat-4204	30	38	unlawful	unlawful	ADJ
easat-4204	30	39	assess	assess	NOUN
easat-4204	30	40	avoidance	avoidance	NOUN
easat-4204	30	41	)	)	PUNCT
easat-4204	30	42	.	.	PUNCT
easat-4204	31	1	assess	assess	NOUN
easat-4204	31	2	evasion	evasion	NOUN
easat-4204	31	3	hones	hone	NOUN
easat-4204	31	4	can	can	AUX
easat-4204	31	5	cause	cause	VERB
easat-4204	31	6	the	the	DET
easat-4204	31	7	charge	charge	NOUN
easat-4204	31	8	paid	pay	VERB
easat-4204	31	9	by	by	ADP
easat-4204	31	10	the	the	DET
easat-4204	31	11	company	company	NOUN
easat-4204	31	12	to	to	PART
easat-4204	31	13	be	be	AUX
easat-4204	31	14	littler	little	ADJ
easat-4204	31	15	and	and	CCONJ
easat-4204	31	16	will	will	AUX
easat-4204	31	17	maximize	maximize	VERB
easat-4204	31	18	shareholder	shareholder	NOUN
easat-4204	31	19	esteem	esteem	NOUN
easat-4204	32	1	[	[	X
easat-4204	32	2	5	5	NUM
easat-4204	32	3	]	]	PUNCT
easat-4204	32	4	.	.	PUNCT
easat-4204	33	1	in	in	ADP
easat-4204	33	2	any	any	DET
easat-4204	33	3	case	case	NOUN
easat-4204	33	4	,	,	PUNCT
easat-4204	33	5	this	this	DET
easat-4204	33	6	hone	hone	NOUN
easat-4204	33	7	can	can	AUX
easat-4204	33	8	be	be	AUX
easat-4204	33	9	perilous	perilous	ADJ
easat-4204	33	10	since	since	SCONJ
easat-4204	33	11	it	it	PRON
easat-4204	33	12	increments	increment	VERB
easat-4204	33	13	the	the	DET
easat-4204	33	14	company	company	NOUN
easat-4204	33	15	's	's	PART
easat-4204	33	16	assess	assess	NOUN
easat-4204	33	17	chance	chance	NOUN
easat-4204	33	18	.	.	PUNCT
easat-4204	34	1	too	too	ADV
easat-4204	34	2	,	,	PUNCT
easat-4204	34	3	agreeing	agree	VERB
easat-4204	34	4	to	to	ADP
easat-4204	34	5	lim	lim	PROPN
easat-4204	34	6	[	[	X
easat-4204	34	7	6	6	NUM
easat-4204	34	8	]	]	PUNCT
easat-4204	34	9	assess	assess	NOUN
easat-4204	34	10	evasion	evasion	NOUN
easat-4204	34	11	can	can	AUX
easat-4204	34	12	make	make	VERB
easat-4204	34	13	a	a	DET
easat-4204	34	14	strife	strife	NOUN
easat-4204	34	15	of	of	ADP
easat-4204	34	16	intrigued	intrigue	VERB
easat-4204	34	17	between	between	ADP
easat-4204	34	18	administration	administration	NOUN
easat-4204	34	19	and	and	CCONJ
easat-4204	34	20	banks	bank	NOUN
easat-4204	34	21	due	due	ADP
easat-4204	34	22	to	to	ADP
easat-4204	34	23	data	datum	NOUN
easat-4204	34	24	asymmetry	asymmetry	NOUN
easat-4204	34	25	and	and	CCONJ
easat-4204	34	26	ethical	ethical	ADJ
easat-4204	34	27	danger	danger	NOUN
easat-4204	34	28	issues	issue	NOUN
easat-4204	34	29	.	.	PUNCT
easat-4204	35	1	charge	charge	NOUN
easat-4204	35	2	evasion	evasion	NOUN
easat-4204	35	3	can	can	AUX
easat-4204	35	4	also	also	ADV
easat-4204	35	5	give	give	VERB
easat-4204	35	6	positive	positive	ADJ
easat-4204	35	7	or	or	CCONJ
easat-4204	35	8	unfavorable	unfavorable	ADJ
easat-4204	35	9	responses	response	NOUN
easat-4204	35	10	to	to	ADP
easat-4204	35	11	the	the	DET
easat-4204	35	12	advertise	advertise	NOUN
easat-4204	35	13	.	.	PUNCT
easat-4204	36	1	when	when	SCONJ
easat-4204	36	2	the	the	DET
easat-4204	36	3	showcase	showcase	NOUN
easat-4204	36	4	anticipates	anticipate	VERB
easat-4204	36	5	the	the	DET
easat-4204	36	6	company	company	NOUN
easat-4204	36	7	's	's	PART
easat-4204	36	8	burden	burden	NOUN
easat-4204	36	9	to	to	PART
easat-4204	36	10	extend	extend	VERB
easat-4204	36	11	,	,	PUNCT
easat-4204	36	12	there	there	PRON
easat-4204	36	13	will	will	AUX
easat-4204	36	14	be	be	AUX
easat-4204	36	15	an	an	DET
easat-4204	36	16	antagonistic	antagonistic	ADJ
easat-4204	36	17	response	response	NOUN
easat-4204	36	18	.	.	PUNCT
easat-4204	37	1	on	on	ADP
easat-4204	37	2	the	the	DET
easat-4204	37	3	off	off	ADJ
easat-4204	37	4	chance	chance	NOUN
easat-4204	37	5	that	that	SCONJ
easat-4204	37	6	the	the	DET
easat-4204	37	7	showcase	showcase	NOUN
easat-4204	37	8	anticipates	anticipate	VERB
easat-4204	37	9	that	that	SCONJ
easat-4204	37	10	divulgence	divulgence	NOUN
easat-4204	37	11	will	will	AUX
easat-4204	37	12	increment	increment	VERB
easat-4204	37	13	,	,	PUNCT
easat-4204	37	14	at	at	ADP
easat-4204	37	15	that	that	DET
easat-4204	37	16	point	point	NOUN
easat-4204	37	17	a	a	DET
easat-4204	37	18	positive	positive	ADJ
easat-4204	37	19	response	response	NOUN
easat-4204	37	20	will	will	AUX
easat-4204	37	21	happen	happen	VERB
easat-4204	37	22	[	[	X
easat-4204	37	23	7	7	NUM
easat-4204	37	24	]	]	PUNCT
easat-4204	37	25	.	.	PUNCT
easat-4204	38	1	from	from	ADP
easat-4204	38	2	an	an	DET
easat-4204	38	3	economic	economic	ADJ
easat-4204	38	4	perspective	perspective	NOUN
easat-4204	38	5	,	,	PUNCT
easat-4204	38	6	tax	tax	NOUN
easat-4204	38	7	evasion	evasion	NOUN
easat-4204	38	8	causes	cause	VERB
easat-4204	38	9	costs	cost	NOUN
easat-4204	38	10	for	for	ADP
easat-4204	38	11	administration	administration	NOUN
easat-4204	38	12	,	,	PUNCT
easat-4204	38	13	shareholders	shareholder	NOUN
easat-4204	38	14	,	,	PUNCT
easat-4204	38	15	and	and	CCONJ
easat-4204	38	16	the	the	DET
easat-4204	38	17	more	more	ADV
easat-4204	38	18	extensive	extensive	ADJ
easat-4204	38	19	community	community	NOUN
easat-4204	39	1	[	[	X
easat-4204	39	2	8	8	NUM
easat-4204	39	3	]	]	PUNCT
easat-4204	39	4	.	.	PUNCT
easat-4204	40	1	corporate	corporate	ADJ
easat-4204	40	2	charge	charge	NOUN
easat-4204	40	3	shirking	shirking	NOUN
easat-4204	40	4	incorporates	incorporate	VERB
easat-4204	40	5	both	both	DET
easat-4204	40	6	lawful	lawful	ADJ
easat-4204	40	7	assess	assess	NOUN
easat-4204	40	8	arranging	arrange	VERB
easat-4204	40	9	and	and	CCONJ
easat-4204	40	10	illicit	illicit	ADJ
easat-4204	40	11	charge	charge	NOUN
easat-4204	40	12	evasion	evasion	NOUN
easat-4204	40	13	.	.	PUNCT
easat-4204	41	1	charge	charge	NOUN
easat-4204	41	2	arranging	arrange	VERB
easat-4204	41	3	implies	imply	VERB
easat-4204	41	4	diminishing	diminish	VERB
easat-4204	41	5	a	a	DET
easat-4204	41	6	company	company	NOUN
easat-4204	41	7	's	's	PART
easat-4204	41	8	charge	charge	NOUN
easat-4204	41	9	burden	burden	NOUN
easat-4204	41	10	through	through	ADP
easat-4204	41	11	venture	venture	NOUN
easat-4204	41	12	and	and	CCONJ
easat-4204	41	13	organizing	organize	VERB
easat-4204	41	14	trade	trade	NOUN
easat-4204	41	15	exercises	exercise	NOUN
easat-4204	41	16	inside	inside	ADP
easat-4204	41	17	the	the	DET
easat-4204	41	18	scope	scope	NOUN
easat-4204	41	19	of	of	ADP
easat-4204	41	20	charge	charge	NOUN
easat-4204	41	21	laws	law	NOUN
easat-4204	41	22	.	.	PUNCT
easat-4204	42	1	charge	charge	NOUN
easat-4204	42	2	evasion	evasion	NOUN
easat-4204	42	3	goes	go	VERB
easat-4204	42	4	past	past	ADJ
easat-4204	42	5	shirking	shirk	VERB
easat-4204	42	6	to	to	ADP
easat-4204	42	7	the	the	DET
easat-4204	42	8	point	point	NOUN
easat-4204	42	9	where	where	SCONJ
easat-4204	42	10	a	a	DET
easat-4204	42	11	company	company	NOUN
easat-4204	42	12	avoids	avoid	VERB
easat-4204	42	13	it	it	PRON
easat-4204	42	14	assess	assess	VERB
easat-4204	42	15	commitments	commitment	NOUN
easat-4204	42	16	through	through	ADP
easat-4204	42	17	infringement	infringement	NOUN
easat-4204	42	18	of	of	ADP
easat-4204	42	19	charge	charge	NOUN
easat-4204	42	20	laws	law	NOUN
easat-4204	42	21	and	and	CCONJ
easat-4204	42	22	related	related	ADJ
easat-4204	42	23	controls	control	NOUN
easat-4204	42	24	.	.	PUNCT
easat-4204	43	1	hanlon	hanlon	NOUN
easat-4204	43	2	and	and	CCONJ
easat-4204	43	3	heitzman	heitzman	NOUN
easat-4204	43	4	[	[	X
easat-4204	43	5	5	5	NUM
easat-4204	43	6	]	]	PUNCT
easat-4204	43	7	characterize	characterize	VERB
easat-4204	43	8	charge	charge	NOUN
easat-4204	43	9	evasion	evasion	NOUN
easat-4204	43	10	as	as	ADP
easat-4204	43	11	the	the	DET
easat-4204	43	12	movement	movement	NOUN
easat-4204	43	13	of	of	ADP
easat-4204	43	14	all	all	DET
easat-4204	43	15	charge	charge	NOUN
easat-4204	43	16	arranging	arrange	VERB
easat-4204	43	17	methodologies	methodology	NOUN
easat-4204	43	18	.	.	PUNCT
easat-4204	44	1	since	since	SCONJ
easat-4204	44	2	experimental	experimental	ADJ
easat-4204	44	3	considers	consider	NOUN
easat-4204	44	4	regularly	regularly	ADV
easat-4204	44	5	can	can	AUX
easat-4204	44	6	not	not	PART
easat-4204	44	7	clearly	clearly	ADV
easat-4204	44	8	recognize	recognize	VERB
easat-4204	44	9	between	between	ADP
easat-4204	44	10	charge	charge	NOUN
easat-4204	44	11	arranging	arrange	VERB
easat-4204	44	12	and	and	CCONJ
easat-4204	44	13	assess	assess	VERB
easat-4204	44	14	shirking	shirking	NOUN
easat-4204	44	15	,	,	PUNCT
easat-4204	44	16	we	we	PRON
easat-4204	44	17	receive	receive	VERB
easat-4204	44	18	the	the	DET
easat-4204	44	19	definition	definition	NOUN
easat-4204	44	20	proposed	propose	VERB
easat-4204	44	21	by	by	ADP
easat-4204	44	22	dyreng	dyreng	PROPN
easat-4204	44	23	,	,	PUNCT
easat-4204	44	24	et	et	PROPN
easat-4204	44	25	al	al	PROPN
easat-4204	44	26	.	.	PUNCT
easat-4204	45	1	[	[	X
easat-4204	45	2	9	9	NUM
easat-4204	45	3	]	]	PUNCT
easat-4204	45	4	which	which	PRON
easat-4204	45	5	alludes	allude	VERB
easat-4204	45	6	to	to	ADP
easat-4204	45	7	all	all	DET
easat-4204	45	8	exchanges	exchange	NOUN
easat-4204	45	9	that	that	PRON
easat-4204	45	10	decrease	decrease	VERB
easat-4204	45	11	a	a	DET
easat-4204	45	12	company	company	NOUN
easat-4204	45	13	's	's	PART
easat-4204	45	14	assess	assess	NOUN
easat-4204	45	15	commitments	commitment	NOUN
easat-4204	45	16	as	as	ADP
easat-4204	45	17	assess	assess	NOUN
easat-4204	45	18	evasion	evasion	NOUN
easat-4204	45	19	.	.	PUNCT
easat-4204	46	1	different	different	ADJ
easat-4204	46	2	methodologies	methodology	NOUN
easat-4204	46	3	in	in	ADP
easat-4204	46	4	minimizing	minimize	VERB
easat-4204	46	5	assess	assess	NOUN
easat-4204	46	6	burden	burden	NOUN
easat-4204	46	7	by	by	ADP
easat-4204	46	8	doing	do	VERB
easat-4204	46	9	charge	charge	NOUN
easat-4204	46	10	arranging	arrange	VERB
easat-4204	46	11	,	,	PUNCT
easat-4204	46	12	by	by	ADP
easat-4204	46	13	utilizing	utilize	VERB
easat-4204	46	14	legitimate	legitimate	ADJ
easat-4204	46	15	(	(	PUNCT
easat-4204	46	16	charge	charge	NOUN
easat-4204	46	17	shirking	shirking	NOUN
easat-4204	46	18	)	)	PUNCT
easat-4204	46	19	or	or	CCONJ
easat-4204	46	20	unlawful	unlawful	ADJ
easat-4204	46	21	(	(	PUNCT
easat-4204	46	22	assess	assess	NOUN
easat-4204	46	23	avoidance	avoidance	NOUN
easat-4204	46	24	)	)	PUNCT
easat-4204	46	25	strategies	strategy	NOUN
easat-4204	46	26	(	(	PUNCT
easat-4204	46	27	straight	straight	ADV
easat-4204	46	28	to	to	ADP
easat-4204	46	29	the	the	DET
easat-4204	46	30	point	point	NOUN
easat-4204	46	31	,	,	PUNCT
easat-4204	46	32	frank	frank	PROPN
easat-4204	46	33	,	,	PUNCT
easat-4204	46	34	et	et	PROPN
easat-4204	46	35	al	al	PROPN
easat-4204	46	36	.	.	PUNCT
easat-4204	47	1	[	[	X
easat-4204	47	2	10	10	NUM
easat-4204	47	3	]	]	PUNCT
easat-4204	47	4	)	)	PUNCT
easat-4204	47	5	to	to	PART
easat-4204	47	6	be	be	AUX
easat-4204	47	7	specific	specific	ADJ
easat-4204	47	8	to	to	PART
easat-4204	47	9	begin	begin	VERB
easat-4204	47	10	with	with	ADP
easat-4204	47	11	the	the	DET
easat-4204	47	12	division	division	NOUN
easat-4204	47	13	of	of	ADP
easat-4204	47	14	shareholders	shareholder	NOUN
easat-4204	47	15	/	/	SYM
easat-4204	47	16	management	management	NOUN
easat-4204	47	17	can	can	AUX
easat-4204	47	18	give	give	VERB
easat-4204	47	19	openings	opening	NOUN
easat-4204	47	20	for	for	SCONJ
easat-4204	47	21	supervisors	supervisor	NOUN
easat-4204	47	22	to	to	PART
easat-4204	47	23	require	require	VERB
easat-4204	47	24	advantage	advantage	NOUN
easat-4204	47	25	of	of	ADP
easat-4204	47	26	assess	assess	NOUN
easat-4204	47	27	shirking	shirk	VERB
easat-4204	47	28	behavior	behavior	NOUN
easat-4204	47	29	to	to	PART
easat-4204	47	30	lock	lock	VERB
easat-4204	47	31	in	in	ADP
easat-4204	47	32	in	in	ADP
easat-4204	47	33	self	self	NOUN
easat-4204	47	34	-	-	PUNCT
easat-4204	47	35	interested	interest	VERB
easat-4204	47	36	behavior	behavior	NOUN
easat-4204	47	37	that	that	PRON
easat-4204	47	38	can	can	AUX
easat-4204	47	39	hurt	hurt	VERB
easat-4204	47	40	the	the	DET
easat-4204	47	41	esteem	esteem	NOUN
easat-4204	47	42	of	of	ADP
easat-4204	47	43	the	the	DET
easat-4204	47	44	company	company	NOUN
easat-4204	47	45	.	.	PUNCT
easat-4204	48	1	moment	moment	NOUN
easat-4204	48	2	,	,	PUNCT
easat-4204	48	3	companies	company	NOUN
easat-4204	48	4	can	can	AUX
easat-4204	48	5	mask	mask	VERB
easat-4204	48	6	their	their	PRON
easat-4204	48	7	tax	tax	NOUN
easat-4204	48	8	-	-	PUNCT
easat-4204	48	9	related	relate	VERB
easat-4204	48	10	activities	activity	NOUN
easat-4204	48	11	with	with	ADP
easat-4204	48	12	mystery	mystery	NOUN
easat-4204	48	13	and	and	CCONJ
easat-4204	48	14	complicated	complicated	ADJ
easat-4204	48	15	exchanges	exchange	NOUN
easat-4204	48	16	to	to	PART
easat-4204	48	17	maintain	maintain	VERB
easat-4204	48	18	a	a	DET
easat-4204	48	19	strategic	strategic	ADJ
easat-4204	48	20	distance	distance	NOUN
easat-4204	48	21	from	from	ADP
easat-4204	48	22	charge	charge	NOUN
easat-4204	48	23	shirking	shirk	VERB
easat-4204	48	24	introduction	introduction	NOUN
easat-4204	48	25	to	to	PART
easat-4204	48	26	assess	assess	VERB
easat-4204	48	27	specialists	specialist	NOUN
easat-4204	48	28	;	;	PUNCT
easat-4204	48	29	such	such	ADJ
easat-4204	48	30	obscurity	obscurity	NOUN
easat-4204	48	31	can	can	AUX
easat-4204	48	32	to	to	PART
easat-4204	48	33	decrease	decrease	VERB
easat-4204	48	34	straightforwardness	straightforwardness	NOUN
easat-4204	48	35	to	to	ADP
easat-4204	48	36	shareholders	shareholder	NOUN
easat-4204	48	37	.	.	PUNCT
easat-4204	49	1	third	third	ADJ
easat-4204	49	2	,	,	PUNCT
easat-4204	49	3	assess	assess	NOUN
easat-4204	49	4	shirking	shirking	NOUN
easat-4204	49	5	can	can	AUX
easat-4204	49	6	include	include	VERB
easat-4204	49	7	long	long	ADJ
easat-4204	49	8	-	-	PUNCT
easat-4204	49	9	term	term	NOUN
easat-4204	49	10	reputational	reputational	ADJ
easat-4204	49	11	misfortunes	misfortune	NOUN
easat-4204	49	12	.	.	PUNCT
easat-4204	50	1	fourth	fourth	ADV
easat-4204	50	2	,	,	PUNCT
easat-4204	50	3	charge	charge	NOUN
easat-4204	50	4	evasion	evasion	NOUN
easat-4204	50	5	may	may	AUX
easat-4204	50	6	not	not	PART
easat-4204	50	7	be	be	AUX
easat-4204	50	8	steady	steady	ADJ
easat-4204	50	9	with	with	ADP
easat-4204	50	10	socially	socially	ADV
easat-4204	50	11	mindful	mindful	ADJ
easat-4204	50	12	behavior	behavior	NOUN
easat-4204	51	1	[	[	X
easat-4204	51	2	11	11	NUM
easat-4204	51	3	]	]	PUNCT
easat-4204	51	4	which	which	PRON
easat-4204	51	5	may	may	AUX
easat-4204	51	6	be	be	AUX
easat-4204	51	7	imperative	imperative	ADJ
easat-4204	51	8	to	to	ADP
easat-4204	51	9	a	a	DET
easat-4204	51	10	few	few	ADJ
easat-4204	51	11	shareholders	shareholder	NOUN
easat-4204	51	12	where	where	SCONJ
easat-4204	51	13	shareholders	shareholder	NOUN
easat-4204	51	14	may	may	AUX
easat-4204	51	15	moreover	moreover	ADV
easat-4204	51	16	have	have	VERB
easat-4204	51	17	an	an	DET
easat-4204	51	18	inclination	inclination	NOUN
easat-4204	51	19	for	for	ADP
easat-4204	51	20	socially	socially	ADV
easat-4204	51	21	capable	capable	ADJ
easat-4204	51	22	companies	company	NOUN
easat-4204	51	23	[	[	X
easat-4204	51	24	12	12	NUM
easat-4204	51	25	]	]	PUNCT
easat-4204	51	26	.	.	PUNCT
easat-4204	52	1	the	the	DET
easat-4204	52	2	choice	choice	NOUN
easat-4204	52	3	to	to	PART
easat-4204	52	4	do	do	AUX
easat-4204	52	5	charge	charge	NOUN
easat-4204	52	6	evasion	evasion	NOUN
easat-4204	52	7	is	be	AUX
easat-4204	52	8	for	for	ADP
easat-4204	52	9	the	the	DET
easat-4204	52	10	most	most	ADJ
easat-4204	52	11	part	part	NOUN
easat-4204	52	12	affected	affect	VERB
easat-4204	52	13	by	by	ADP
easat-4204	52	14	different	different	ADJ
easat-4204	52	15	complex	complex	ADJ
easat-4204	52	16	variables	variable	NOUN
easat-4204	52	17	.	.	PUNCT
easat-4204	53	1	this	this	PRON
easat-4204	53	2	will	will	AUX
easat-4204	53	3	be	be	AUX
easat-4204	53	4	seen	see	VERB
easat-4204	53	5	through	through	ADP
easat-4204	53	6	a	a	DET
easat-4204	53	7	financial	financial	ADJ
easat-4204	53	8	and	and	CCONJ
easat-4204	53	9	mental	mental	ADJ
easat-4204	53	10	approach	approach	NOUN
easat-4204	53	11	[	[	X
easat-4204	53	12	13	13	NUM
easat-4204	53	13	]	]	PUNCT
easat-4204	53	14	.	.	PUNCT
easat-4204	54	1	each	each	DET
easat-4204	54	2	assess	assess	NOUN
easat-4204	54	3	action	action	NOUN
easat-4204	54	4	,	,	PUNCT
easat-4204	54	5	counting	count	VERB
easat-4204	54	6	charge	charge	NOUN
easat-4204	54	7	evasion	evasion	NOUN
easat-4204	54	8	,	,	PUNCT
easat-4204	54	9	continuously	continuously	ADV
easat-4204	54	10	considers	consider	VERB
easat-4204	54	11	:	:	PUNCT
easat-4204	54	12	corporate	corporate	ADJ
easat-4204	54	13	benefits	benefit	NOUN
easat-4204	54	14	[	[	X
easat-4204	54	15	14	14	NUM
easat-4204	54	16	]	]	PUNCT
easat-4204	54	17	.	.	PUNCT
easat-4204	55	1	financially	financially	ADV
easat-4204	55	2	,	,	PUNCT
easat-4204	55	3	assess	assess	VERB
easat-4204	55	4	evasion	evasion	NOUN
easat-4204	55	5	will	will	AUX
easat-4204	55	6	certainly	certainly	ADV
easat-4204	55	7	offer	offer	VERB
easat-4204	55	8	extraordinary	extraordinary	ADJ
easat-4204	55	9	benefits	benefit	NOUN
easat-4204	55	10	,	,	PUNCT
easat-4204	55	11	particularly	particularly	ADV
easat-4204	55	12	in	in	ADP
easat-4204	55	13	terms	term	NOUN
easat-4204	55	14	of	of	ADP
easat-4204	55	15	charge	charge	NOUN
easat-4204	55	16	investment	investment	NOUN
easat-4204	55	17	funds	fund	NOUN
easat-4204	55	18	that	that	PRON
easat-4204	55	19	ought	ought	AUX
easat-4204	55	20	to	to	PART
easat-4204	55	21	be	be	AUX
easat-4204	55	22	paid	pay	VERB
easat-4204	55	23	to	to	ADP
easat-4204	55	24	the	the	DET
easat-4204	55	25	state	state	NOUN
easat-4204	55	26	and	and	CCONJ
easat-4204	55	27	can	can	AUX
easat-4204	55	28	also	also	ADV
easat-4204	55	29	save	save	VERB
easat-4204	55	30	the	the	DET
easat-4204	55	31	company	company	NOUN
easat-4204	55	32	's	's	PART
easat-4204	55	33	cash	cash	NOUN
easat-4204	55	34	.	.	PUNCT
easat-4204	56	1	in	in	ADP
easat-4204	56	2	this	this	DET
easat-4204	56	3	way	way	NOUN
easat-4204	56	4	,	,	PUNCT
easat-4204	56	5	it	it	PRON
easat-4204	56	6	'll	will	AUX
easat-4204	56	7	be	be	AUX
easat-4204	56	8	productive	productive	ADJ
easat-4204	56	9	for	for	ADP
easat-4204	56	10	organizations	organization	NOUN
easat-4204	56	11	but	but	CCONJ
easat-4204	56	12	hindering	hinder	VERB
easat-4204	56	13	to	to	ADP
easat-4204	56	14	the	the	DET
easat-4204	56	15	state	state	NOUN
easat-4204	57	1	[	[	X
easat-4204	57	2	5	5	NUM
easat-4204	57	3	]	]	PUNCT
easat-4204	57	4	and	and	CCONJ
easat-4204	57	5	society	society	NOUN
easat-4204	57	6	against	against	ADP
easat-4204	57	7	the	the	DET
easat-4204	57	8	decay	decay	NOUN
easat-4204	57	9	in	in	ADP
easat-4204	57	10	both	both	DET
easat-4204	57	11	state	state	NOUN
easat-4204	57	12	incomes	income	NOUN
easat-4204	57	13	and	and	CCONJ
easat-4204	57	14	eventually	eventually	ADV
easat-4204	57	15	the	the	DET
easat-4204	57	16	welfare	welfare	NOUN
easat-4204	57	17	of	of	ADP
easat-4204	57	18	society	society	NOUN
easat-4204	57	19	.	.	PUNCT
easat-4204	58	1	in	in	ADP
easat-4204	58	2	later	later	ADV
easat-4204	58	3	a	a	DET
easat-4204	58	4	long	long	ADJ
easat-4204	58	5	time	time	NOUN
easat-4204	58	6	,	,	PUNCT
easat-4204	58	7	governments	government	NOUN
easat-4204	58	8	in	in	ADP
easat-4204	58	9	numerous	numerous	ADJ
easat-4204	58	10	affluent	affluent	ADJ
easat-4204	58	11	nations	nation	NOUN
easat-4204	58	12	have	have	AUX
easat-4204	58	13	taken	take	VERB
easat-4204	58	14	concrete	concrete	ADJ
easat-4204	58	15	steps	step	NOUN
easat-4204	58	16	to	to	PART
easat-4204	58	17	break	break	VERB
easat-4204	58	18	down	down	ADP
easat-4204	58	19	on	on	ADP
easat-4204	58	20	charge	charge	NOUN
easat-4204	58	21	avoidance	avoidance	NOUN
easat-4204	58	22	by	by	ADP
easat-4204	58	23	the	the	DET
easat-4204	58	24	affluent	affluent	ADJ
easat-4204	58	25	by	by	ADP
easat-4204	58	26	increasing	increase	VERB
easat-4204	58	27	charge	charge	NOUN
easat-4204	58	28	incomes	income	NOUN
easat-4204	58	29	from	from	ADP
easat-4204	58	30	the	the	DET
easat-4204	58	31	riches	rich	NOUN
easat-4204	58	32	they	they	PRON
easat-4204	58	33	win	win	VERB
easat-4204	58	34	.	.	PUNCT
easat-4204	59	1	usually	usually	ADV
easat-4204	59	2	done	do	VERB
easat-4204	59	3	for	for	ADP
easat-4204	59	4	the	the	DET
easat-4204	59	5	taking	taking	NOUN
easat-4204	59	6	after	after	ADP
easat-4204	59	7	reasons	reason	NOUN
easat-4204	59	8	:	:	PUNCT
easat-4204	59	9	to	to	PART
easat-4204	59	10	begin	begin	VERB
easat-4204	59	11	with	with	ADP
easat-4204	59	12	,	,	PUNCT
easat-4204	59	13	the	the	DET
easat-4204	59	14	affluent	affluent	ADJ
easat-4204	59	15	have	have	VERB
easat-4204	59	16	the	the	DET
easat-4204	59	17	potential	potential	NOUN
easat-4204	59	18	to	to	PART
easat-4204	59	19	extend	extend	VERB
easat-4204	59	20	assess	assess	NOUN
easat-4204	59	21	installments	installment	NOUN
easat-4204	59	22	to	to	ADP
easat-4204	59	23	the	the	DET
easat-4204	59	24	government	government	NOUN
easat-4204	59	25	,	,	PUNCT
easat-4204	59	26	due	due	ADP
easat-4204	59	27	to	to	ADP
easat-4204	59	28	the	the	DET
easat-4204	59	29	noteworthy	noteworthy	ADJ
easat-4204	59	30	sum	sum	NOUN
easat-4204	59	31	of	of	ADP
easat-4204	59	32	add	add	VERB
easat-4204	59	33	up	up	ADP
easat-4204	59	34	to	to	ADP
easat-4204	59	35	charges	charge	NOUN
easat-4204	59	36	paid	pay	VERB
easat-4204	59	37	.	.	PUNCT
easat-4204	60	1	moment	moment	NOUN
easat-4204	60	2	,	,	PUNCT
easat-4204	60	3	such	such	ADJ
easat-4204	60	4	assess	assess	NOUN
easat-4204	60	5	installments	installment	NOUN
easat-4204	60	6	can	can	AUX
easat-4204	60	7	offer	offer	VERB
easat-4204	60	8	assistance	assistance	NOUN
easat-4204	60	9	reestablish	reestablish	VERB
easat-4204	60	10	the	the	DET
easat-4204	60	11	progressiveness	progressiveness	NOUN
easat-4204	60	12	of	of	ADP
easat-4204	60	13	the	the	DET
easat-4204	60	14	charge	charge	NOUN
easat-4204	60	15	framework	framework	NOUN
easat-4204	60	16	which	which	PRON
easat-4204	60	17	is	be	AUX
easat-4204	60	18	as	as	ADP
easat-4204	60	19	of	of	ADP
easat-4204	60	20	now	now	ADV
easat-4204	60	21	declining	decline	VERB
easat-4204	60	22	with	with	ADP
easat-4204	60	23	exceptionally	exceptionally	ADV
easat-4204	60	24	tall	tall	ADJ
easat-4204	60	25	levels	level	NOUN
easat-4204	60	26	of	of	ADP
easat-4204	60	27	avoidance	avoidance	NOUN
easat-4204	60	28	[	[	X
easat-4204	60	29	15	15	NUM
easat-4204	60	30	]	]	PUNCT
easat-4204	60	31	.	.	PUNCT
easat-4204	61	1	third	third	ADJ
easat-4204	61	2	,	,	PUNCT
easat-4204	61	3	it	it	PRON
easat-4204	61	4	can	can	AUX
easat-4204	61	5	give	give	VERB
easat-4204	61	6	a	a	DET
easat-4204	61	7	sense	sense	NOUN
easat-4204	61	8	of	of	ADP
easat-4204	61	9	decency	decency	NOUN
easat-4204	61	10	within	within	ADP
easat-4204	61	11	the	the	DET
easat-4204	61	12	nearness	nearness	NOUN
easat-4204	61	13	of	of	ADP
easat-4204	61	14	disparity	disparity	NOUN
easat-4204	61	15	since	since	SCONJ
easat-4204	61	16	of	of	ADP
easat-4204	61	17	tall	tall	ADJ
easat-4204	61	18	incomes	income	NOUN
easat-4204	61	19	and	and	CCONJ
easat-4204	61	20	the	the	DET
easat-4204	61	21	expanding	expand	VERB
easat-4204	61	22	dispersion	dispersion	NOUN
easat-4204	61	23	of	of	ADP
easat-4204	61	24	riches	rich	NOUN
easat-4204	61	25	in	in	ADP
easat-4204	61	26	numerous	numerous	ADJ
easat-4204	61	27	nations	nation	NOUN
easat-4204	61	28	[	[	X
easat-4204	61	29	16	16	NUM
easat-4204	61	30	]	]	PUNCT
easat-4204	61	31	.	.	PUNCT
easat-4204	62	1	630	630	NUM
easat-4204	62	2	edelweiss	edelweiss	PROPN
easat-4204	62	3	applied	apply	VERB
easat-4204	62	4	science	science	NOUN
easat-4204	62	5	and	and	CCONJ
easat-4204	62	6	technology	technology	NOUN
easat-4204	62	7	issn	issn	PROPN
easat-4204	62	8	:	:	PUNCT
easat-4204	62	9	2576	2576	NUM
easat-4204	62	10	-	-	SYM
easat-4204	62	11	8484	8484	NUM
easat-4204	62	12	vol	vol	NOUN
easat-4204	62	13	.	.	PROPN
easat-4204	63	1	9	9	NUM
easat-4204	63	2	,	,	PUNCT
easat-4204	63	3	no	no	INTJ
easat-4204	63	4	.	.	NOUN
easat-4204	63	5	1	1	NUM
easat-4204	63	6	:	:	PUNCT
easat-4204	63	7	628	628	NUM
easat-4204	63	8	-	-	SYM
easat-4204	63	9	648	648	NUM
easat-4204	63	10	,	,	PUNCT
easat-4204	63	11	2025	2025	NUM
easat-4204	63	12	doi	doi	NOUN
easat-4204	63	13	:	:	PUNCT
easat-4204	63	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	63	15	©	©	PROPN
easat-4204	63	16	2025	2025	NUM
easat-4204	63	17	by	by	ADP
easat-4204	63	18	the	the	DET
easat-4204	63	19	authors	author	NOUN
easat-4204	63	20	;	;	PUNCT
easat-4204	63	21	licensee	licensee	PROPN
easat-4204	63	22	learning	learn	VERB
easat-4204	63	23	gate	gate	NOUN
easat-4204	63	24	figure	figure	NOUN
easat-4204	63	25	1	1	NUM
easat-4204	63	26	.	.	PUNCT
easat-4204	63	27	tax	tax	NOUN
easat-4204	63	28	ratio	ratio	NOUN
easat-4204	63	29	in	in	ADP
easat-4204	63	30	asia	asia	PROPN
easat-4204	63	31	pacific	pacific	PROPN
easat-4204	63	32	countries	countries	PROPN
easat-4204	63	33	.	.	PUNCT
easat-4204	64	1	source	source	NOUN
easat-4204	64	2	:	:	PUNCT
easat-4204	64	3	ceiedata.com	ceiedata.com	X
easat-4204	64	4	.	.	NOUN
easat-4204	64	5	table	table	NOUN
easat-4204	64	6	1	1	NUM
easat-4204	64	7	.	.	PUNCT
easat-4204	64	8	tax	tax	NOUN
easat-4204	64	9	ratio	ratio	NOUN
easat-4204	64	10	in	in	ADP
easat-4204	64	11	asean	asean	ADJ
easat-4204	64	12	countries	country	NOUN
easat-4204	64	13	.	.	PUNCT
easat-4204	65	1	country	country	NOUN
easat-4204	65	2	2017	2017	NUM
easat-4204	65	3	2018	2018	NUM
easat-4204	65	4	2019	2019	NUM
easat-4204	65	5	vietnamese	vietnamese	NOUN
easat-4204	65	6	16,9	16,9	NUM
easat-4204	65	7	%	%	NOUN
easat-4204	65	8	16,8	16,8	NUM
easat-4204	65	9	%	%	NOUN
easat-4204	65	10	19,4	19,4	NUM
easat-4204	65	11	%	%	NOUN
easat-4204	65	12	thailand	thailand	PROPN
easat-4204	65	13	18,3	18,3	NUM
easat-4204	65	14	%	%	NOUN
easat-4204	65	15	18,5	18,5	NUM
easat-4204	65	16	%	%	NOUN
easat-4204	65	17	18,6	18,6	NUM
easat-4204	65	18	%	%	NOUN
easat-4204	65	19	philippines	philippine	NOUN
easat-4204	65	20	17,5	17,5	NUM
easat-4204	65	21	%	%	NOUN
easat-4204	65	22	18,2	18,2	NUM
easat-4204	65	23	%	%	NOUN
easat-4204	65	24	16,9	16,9	NUM
easat-4204	65	25	%	%	NOUN
easat-4204	66	1	cambodia	cambodia	PROPN
easat-4204	66	2	17,3	17,3	NUM
easat-4204	66	3	%	%	NOUN
easat-4204	66	4	17,5	17,5	NUM
easat-4204	66	5	%	%	NOUN
easat-4204	66	6	14,8	14,8	NUM
easat-4204	66	7	%	%	NOUN
easat-4204	66	8	singapore	singapore	NOUN
easat-4204	66	9	14,1	14,1	NUM
easat-4204	66	10	%	%	NOUN
easat-4204	66	11	13,2	13,2	NUM
easat-4204	66	12	%	%	NOUN
easat-4204	66	13	14,7	14,7	NUM
easat-4204	66	14	%	%	NOUN
easat-4204	66	15	malaysia	malaysia	NOUN
easat-4204	66	16	13,4	13,4	NUM
easat-4204	66	17	%	%	NOUN
easat-4204	66	18	12,5	12,5	NUM
easat-4204	66	19	%	%	NOUN
easat-4204	66	20	11,9	11,9	NUM
easat-4204	66	21	%	%	NOUN
easat-4204	66	22	laos	laos	PROPN
easat-4204	66	23	12,3	12,3	NUM
easat-4204	66	24	%	%	NOUN
easat-4204	66	25	11,2	11,2	NUM
easat-4204	66	26	%	%	NOUN
easat-4204	66	27	10,8	10,8	NUM
easat-4204	66	28	%	%	NOUN
easat-4204	66	29	indonesia	indonesia	PROPN
easat-4204	67	1	10,7	10,7	NUM
easat-4204	67	2	%	%	NOUN
easat-4204	67	3	11,4	11,4	NUM
easat-4204	67	4	%	%	NOUN
easat-4204	67	5	10,7	10,7	NUM
easat-4204	67	6	%	%	NOUN
easat-4204	67	7	myanmar	myanmar	PROPN
easat-4204	67	8	5,8	5,8	NUM
easat-4204	67	9	%	%	NOUN
easat-4204	67	10	2,6	2,6	NUM
easat-4204	67	11	%	%	NOUN
easat-4204	67	12	5,8	5,8	NUM
easat-4204	67	13	%	%	NOUN
easat-4204	67	14	source	source	NOUN
easat-4204	67	15	:	:	PUNCT
easat-4204	67	16	ceiedata.com	ceiedata.com	X
easat-4204	67	17	.	.	VERB
easat-4204	67	18	based	base	VERB
easat-4204	67	19	on	on	ADP
easat-4204	67	20	the	the	DET
easat-4204	67	21	information	information	NOUN
easat-4204	67	22	over	over	ADP
easat-4204	67	23	,	,	PUNCT
easat-4204	67	24	it	it	PRON
easat-4204	67	25	appears	appear	VERB
easat-4204	67	26	that	that	SCONJ
easat-4204	67	27	the	the	DET
easat-4204	67	28	most	most	ADV
easat-4204	67	29	noteworthy	noteworthy	ADJ
easat-4204	67	30	charge	charge	NOUN
easat-4204	67	31	proportion	proportion	NOUN
easat-4204	67	32	is	be	AUX
easat-4204	67	33	the	the	DET
easat-4204	67	34	nation	nation	NOUN
easat-4204	67	35	of	of	ADP
easat-4204	67	36	nauru	nauru	PROPN
easat-4204	67	37	at	at	ADP
easat-4204	67	38	36,6	36,6	NUM
easat-4204	67	39	%	%	NOUN
easat-4204	67	40	whereas	whereas	SCONJ
easat-4204	67	41	the	the	DET
easat-4204	67	42	most	most	ADV
easat-4204	67	43	reduced	reduce	VERB
easat-4204	67	44	is	be	AUX
easat-4204	67	45	laos	laos	PROPN
easat-4204	67	46	at	at	ADP
easat-4204	67	47	9,7	9,7	NUM
easat-4204	67	48	%	%	NOUN
easat-4204	67	49	.	.	PUNCT
easat-4204	68	1	whereas	whereas	SCONJ
easat-4204	68	2	in	in	ADP
easat-4204	68	3	asean	asean	PROPN
easat-4204	68	4	nations	nation	NOUN
easat-4204	68	5	the	the	DET
easat-4204	68	6	past	past	ADJ
easat-4204	68	7	year	year	NOUN
easat-4204	68	8	the	the	DET
easat-4204	68	9	most	most	ADV
easat-4204	68	10	elevated	elevated	ADJ
easat-4204	68	11	charge	charge	NOUN
easat-4204	68	12	proportion	proportion	NOUN
easat-4204	68	13	was	be	AUX
easat-4204	68	14	vietnamese	vietnamese	ADJ
easat-4204	68	15	at	at	ADP
easat-4204	68	16	19,4	19,4	NUM
easat-4204	68	17	%	%	NOUN
easat-4204	68	18	and	and	CCONJ
easat-4204	68	19	the	the	DET
easat-4204	68	20	least	least	ADJ
easat-4204	68	21	was	be	AUX
easat-4204	68	22	myanmar	myanmar	PROPN
easat-4204	68	23	at	at	ADP
easat-4204	68	24	5,8	5,8	NUM
easat-4204	68	25	%	%	NOUN
easat-4204	68	26	.	.	PUNCT
easat-4204	69	1	issues	issue	NOUN
easat-4204	69	2	related	relate	VERB
easat-4204	69	3	to	to	PART
easat-4204	69	4	charge	charge	VERB
easat-4204	69	5	evasion	evasion	NOUN
easat-4204	69	6	are	be	AUX
easat-4204	69	7	of	of	ADP
easat-4204	69	8	awesome	awesome	ADJ
easat-4204	69	9	concern	concern	NOUN
easat-4204	69	10	to	to	ADP
easat-4204	69	11	analysts	analyst	NOUN
easat-4204	69	12	within	within	ADP
easat-4204	69	13	the	the	DET
easat-4204	69	14	field	field	NOUN
easat-4204	69	15	of	of	ADP
easat-4204	69	16	bookkeeping	bookkeeping	NOUN
easat-4204	69	17	within	within	ADP
easat-4204	69	18	the	the	DET
easat-4204	69	19	world	world	NOUN
easat-4204	69	20	.	.	PUNCT
easat-4204	70	1	therefore	therefore	ADV
easat-4204	70	2	,	,	PUNCT
easat-4204	70	3	mapping	mapping	NOUN
easat-4204	70	4	of	of	ADP
easat-4204	70	5	investigate	investigate	VERB
easat-4204	70	6	related	relate	VERB
easat-4204	70	7	to	to	PART
easat-4204	70	8	assess	assess	VERB
easat-4204	70	9	evasion	evasion	NOUN
easat-4204	70	10	should	should	AUX
easat-4204	70	11	be	be	AUX
easat-4204	70	12	done	do	VERB
easat-4204	70	13	to	to	PART
easat-4204	70	14	analyze	analyze	VERB
easat-4204	70	15	the	the	DET
easat-4204	70	16	investigate	investigate	NOUN
easat-4204	70	17	that	that	PRON
easat-4204	70	18	has	have	AUX
easat-4204	70	19	been	be	AUX
easat-4204	70	20	done	do	VERB
easat-4204	70	21	and	and	CCONJ
easat-4204	70	22	the	the	DET
easat-4204	70	23	course	course	NOUN
easat-4204	70	24	of	of	ADP
easat-4204	70	25	assist	assist	ADJ
easat-4204	70	26	charge	charge	NOUN
easat-4204	70	27	evasion	evasion	NOUN
easat-4204	70	28	investigate	investigate	NOUN
easat-4204	70	29	.	.	PUNCT
easat-4204	71	1	mapping	mapping	NOUN
easat-4204	71	2	ought	ought	AUX
easat-4204	71	3	to	to	PART
easat-4204	71	4	be	be	AUX
easat-4204	71	5	done	do	VERB
easat-4204	71	6	so	so	SCONJ
easat-4204	71	7	that	that	SCONJ
easat-4204	71	8	it	it	PRON
easat-4204	71	9	can	can	AUX
easat-4204	71	10	be	be	AUX
easat-4204	71	11	a	a	DET
easat-4204	71	12	rule	rule	NOUN
easat-4204	71	13	for	for	ADP
easat-4204	71	14	advance	advance	NOUN
easat-4204	71	15	investigate	investigate	VERB
easat-4204	71	16	that	that	SCONJ
easat-4204	71	17	analyzes	analyze	VERB
easat-4204	71	18	tax	tax	NOUN
easat-4204	71	19	avoidance	avoidance	NOUN
easat-4204	71	20	.	.	PUNCT
easat-4204	72	1	analysts	analyst	NOUN
easat-4204	72	2	realize	realize	VERB
easat-4204	72	3	that	that	SCONJ
easat-4204	72	4	it	it	PRON
easat-4204	72	5	is	be	AUX
easat-4204	72	6	exceptionally	exceptionally	ADV
easat-4204	72	7	critical	critical	ADJ
easat-4204	72	8	to	to	PART
easat-4204	72	9	supply	supply	VERB
easat-4204	72	10	an	an	DET
easat-4204	72	11	diagram	diagram	NOUN
easat-4204	72	12	and	and	CCONJ
easat-4204	72	13	create	create	VERB
easat-4204	72	14	inquire	inquire	NOUN
easat-4204	72	15	about	about	ADP
easat-4204	72	16	improvements	improvement	NOUN
easat-4204	72	17	on	on	ADP
easat-4204	72	18	the	the	DET
easat-4204	72	19	subject	subject	NOUN
easat-4204	72	20	of	of	ADP
easat-4204	72	21	charge	charge	NOUN
easat-4204	72	22	evasion	evasion	NOUN
easat-4204	72	23	.	.	PUNCT
easat-4204	73	1	so	so	ADV
easat-4204	73	2	that	that	SCONJ
easat-4204	73	3	it	it	PRON
easat-4204	73	4	is	be	AUX
easat-4204	73	5	anticipated	anticipate	VERB
easat-4204	73	6	to	to	PART
easat-4204	73	7	contribute	contribute	VERB
easat-4204	73	8	to	to	ADP
easat-4204	73	9	this	this	DET
easat-4204	73	10	understanding	understanding	NOUN
easat-4204	73	11	which	which	PRON
easat-4204	73	12	can	can	AUX
easat-4204	73	13	afterward	afterward	ADV
easat-4204	73	14	be	be	AUX
easat-4204	73	15	utilized	utilize	VERB
easat-4204	73	16	for	for	ADP
easat-4204	73	17	inquire	inquire	NOUN
easat-4204	73	18	about	about	ADP
easat-4204	73	19	on	on	ADP
easat-4204	73	20	charge	charge	NOUN
easat-4204	73	21	shirking	shirk	VERB
easat-4204	73	22	within	within	ADP
easat-4204	73	23	the	the	DET
easat-4204	73	24	future	future	NOUN
easat-4204	73	25	.	.	PUNCT
easat-4204	74	1	the	the	DET
easat-4204	74	2	reason	reason	NOUN
easat-4204	74	3	of	of	ADP
easat-4204	74	4	this	this	PRON
easat-4204	74	5	think	think	NOUN
easat-4204	74	6	about	about	ADP
easat-4204	74	7	is	be	AUX
easat-4204	74	8	how	how	SCONJ
easat-4204	74	9	the	the	DET
easat-4204	74	10	conveyance	conveyance	NOUN
easat-4204	74	11	of	of	ADP
easat-4204	74	12	articles	article	NOUN
easat-4204	74	13	is	be	AUX
easat-4204	74	14	based	base	VERB
easat-4204	74	15	on	on	ADP
easat-4204	74	16	inquire	inquire	NOUN
easat-4204	74	17	about	about	ADP
easat-4204	74	18	subjects	subject	NOUN
easat-4204	74	19	,	,	PUNCT
easat-4204	74	20	estimations	estimation	NOUN
easat-4204	74	21	utilized	utilize	VERB
easat-4204	74	22	based	base	VERB
easat-4204	74	23	on	on	ADP
easat-4204	74	24	inquire	inquire	NOUN
easat-4204	74	25	about	about	ADP
easat-4204	74	26	themes	theme	NOUN
easat-4204	74	27	and	and	CCONJ
easat-4204	74	28	what	what	PRON
easat-4204	74	29	variables	variable	NOUN
easat-4204	74	30	can	can	AUX
easat-4204	74	31	empower	empower	VERB
easat-4204	74	32	companies	company	NOUN
easat-4204	74	33	to	to	PART
easat-4204	74	34	dodge	dodge	VERB
easat-4204	74	35	charges	charge	NOUN
easat-4204	74	36	based	base	VERB
easat-4204	74	37	on	on	ADP
easat-4204	74	38	investigate	investigate	VERB
easat-4204	74	39	subjects	subject	NOUN
easat-4204	74	40	.	.	PUNCT
easat-4204	75	1	2	2	X
easat-4204	75	2	.	.	X
easat-4204	75	3	literature	literature	NOUN
easat-4204	75	4	review	review	VERB
easat-4204	75	5	2.1	2.1	NUM
easat-4204	75	6	.	.	PUNCT
easat-4204	76	1	theory	theory	NOUN
easat-4204	76	2	of	of	ADP
easat-4204	76	3	planned	plan	VERB
easat-4204	76	4	behavior	behavior	NOUN
easat-4204	76	5	concurring	concur	VERB
easat-4204	76	6	to	to	ADP
easat-4204	76	7	ajzen	ajzen	NOUN
easat-4204	76	8	[	[	X
easat-4204	76	9	17	17	NUM
easat-4204	76	10	]	]	PUNCT
easat-4204	76	11	hypothesis	hypothesis	NOUN
easat-4204	76	12	of	of	ADP
easat-4204	76	13	arranged	arrange	VERB
easat-4204	76	14	behavior	behavior	NOUN
easat-4204	76	15	(	(	PUNCT
easat-4204	76	16	tbp	tbp	NOUN
easat-4204	76	17	)	)	PUNCT
easat-4204	76	18	clarifies	clarify	VERB
easat-4204	76	19	that	that	SCONJ
easat-4204	76	20	behavior	behavior	NOUN
easat-4204	76	21	decided	decide	VERB
easat-4204	76	22	by	by	ADP
easat-4204	76	23	people	people	NOUN
easat-4204	76	24	happens	happen	VERB
easat-4204	76	25	since	since	SCONJ
easat-4204	76	26	of	of	ADP
easat-4204	76	27	an	an	DET
easat-4204	76	28	intrigued	intrigue	VERB
easat-4204	76	29	within	within	ADP
easat-4204	76	30	the	the	DET
easat-4204	76	31	behavior	behavior	NOUN
easat-4204	76	32	.	.	PUNCT
easat-4204	77	1	there	there	PRON
easat-4204	77	2	are	be	VERB
easat-4204	77	3	three	three	NUM
easat-4204	77	4	behavioral	behavioral	ADJ
easat-4204	77	5	components	component	NOUN
easat-4204	77	6	with	with	ADP
easat-4204	77	7	behavioral	behavioral	ADJ
easat-4204	77	8	eagerly	eagerly	ADV
easat-4204	77	9	,	,	PUNCT
easat-4204	77	10	specifically	specifically	ADV
easat-4204	77	11	the	the	DET
easat-4204	77	12	primary	primary	ADJ
easat-4204	77	13	behavioral	behavioral	ADJ
easat-4204	77	14	convictions	conviction	NOUN
easat-4204	77	15	are	be	AUX
easat-4204	77	16	person	person	NOUN
easat-4204	77	17	convictions	conviction	NOUN
easat-4204	77	18	around	around	ADP
easat-4204	77	19	the	the	DET
easat-4204	77	20	comes	come	NOUN
easat-4204	77	21	about	about	ADP
easat-4204	77	22	of	of	ADP
easat-4204	77	23	behavior	behavior	NOUN
easat-4204	77	24	and	and	CCONJ
easat-4204	77	25	the	the	DET
easat-4204	77	26	assessment	assessment	NOUN
easat-4204	77	27	of	of	ADP
easat-4204	77	28	those	those	PRON
easat-4204	77	29	comes	come	VERB
easat-4204	77	30	about	about	ADP
easat-4204	77	31	,	,	PUNCT
easat-4204	77	32	the	the	DET
easat-4204	77	33	moment	moment	NOUN
easat-4204	77	34	regulating	regulate	VERB
easat-4204	77	35	convictions	conviction	NOUN
easat-4204	77	36	are	be	AUX
easat-4204	77	37	convictions	conviction	NOUN
easat-4204	77	38	approximately	approximately	ADV
easat-4204	77	39	the	the	DET
easat-4204	77	40	regulating	regulate	VERB
easat-4204	77	41	desires	desire	NOUN
easat-4204	77	42	of	of	ADP
easat-4204	77	43	others	other	NOUN
easat-4204	77	44	and	and	CCONJ
easat-4204	77	45	the	the	DET
easat-4204	77	46	inspiration	inspiration	NOUN
easat-4204	77	47	to	to	PART
easat-4204	77	48	fulfill	fulfill	VERB
easat-4204	77	49	631	631	NUM
easat-4204	77	50	edelweiss	edelweiss	PROPN
easat-4204	77	51	applied	apply	VERB
easat-4204	77	52	science	science	NOUN
easat-4204	77	53	and	and	CCONJ
easat-4204	77	54	technology	technology	NOUN
easat-4204	77	55	issn	issn	PROPN
easat-4204	77	56	:	:	PUNCT
easat-4204	77	57	2576	2576	NUM
easat-4204	77	58	-	-	SYM
easat-4204	77	59	8484	8484	NUM
easat-4204	77	60	vol	vol	NOUN
easat-4204	77	61	.	.	PROPN
easat-4204	78	1	9	9	NUM
easat-4204	78	2	,	,	PUNCT
easat-4204	78	3	no	no	INTJ
easat-4204	78	4	.	.	NOUN
easat-4204	78	5	1	1	NUM
easat-4204	78	6	:	:	PUNCT
easat-4204	78	7	628	628	NUM
easat-4204	78	8	-	-	SYM
easat-4204	78	9	648	648	NUM
easat-4204	78	10	,	,	PUNCT
easat-4204	78	11	2025	2025	NUM
easat-4204	78	12	doi	doi	NOUN
easat-4204	78	13	:	:	PUNCT
easat-4204	78	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	78	15	©	©	PROPN
easat-4204	78	16	2025	2025	NUM
easat-4204	78	17	by	by	ADP
easat-4204	78	18	the	the	DET
easat-4204	78	19	authors	author	NOUN
easat-4204	78	20	;	;	PUNCT
easat-4204	78	21	licensee	licensee	PROPN
easat-4204	78	22	learning	learning	NOUN
easat-4204	78	23	gate	gate	VERB
easat-4204	78	24	them	they	PRON
easat-4204	78	25	.	.	PUNCT
easat-4204	79	1	desires	desire	NOUN
easat-4204	79	2	,	,	PUNCT
easat-4204	79	3	and	and	CCONJ
easat-4204	79	4	the	the	DET
easat-4204	79	5	third	third	NOUN
easat-4204	79	6	is	be	AUX
easat-4204	79	7	control	control	NOUN
easat-4204	79	8	convictions	conviction	NOUN
easat-4204	79	9	,	,	PUNCT
easat-4204	79	10	to	to	PART
easat-4204	79	11	be	be	AUX
easat-4204	79	12	specific	specific	ADJ
easat-4204	79	13	convictions	conviction	NOUN
easat-4204	79	14	approximately	approximately	ADV
easat-4204	79	15	the	the	DET
easat-4204	79	16	presence	presence	NOUN
easat-4204	79	17	of	of	ADP
easat-4204	79	18	things	thing	NOUN
easat-4204	79	19	that	that	PRON
easat-4204	79	20	back	back	ADV
easat-4204	79	21	or	or	CCONJ
easat-4204	79	22	repress	repress	VERB
easat-4204	79	23	the	the	DET
easat-4204	79	24	behavior	behavior	NOUN
easat-4204	79	25	shown	show	VERB
easat-4204	79	26	and	and	CCONJ
easat-4204	79	27	recognitions	recognition	NOUN
easat-4204	79	28	of	of	ADP
easat-4204	79	29	how	how	SCONJ
easat-4204	79	30	solid	solid	ADJ
easat-4204	79	31	things	thing	NOUN
easat-4204	79	32	are	be	AUX
easat-4204	79	33	in	in	ADP
easat-4204	79	34	supporting	support	VERB
easat-4204	79	35	and	and	CCONJ
easat-4204	79	36	hindering	hinder	VERB
easat-4204	79	37	the	the	DET
easat-4204	79	38	behavior	behavior	NOUN
easat-4204	79	39	(	(	PUNCT
easat-4204	79	40	seen	see	VERB
easat-4204	79	41	quality	quality	NOUN
easat-4204	79	42	)	)	PUNCT
easat-4204	79	43	.	.	PUNCT
easat-4204	80	1	corporate	corporate	ADJ
easat-4204	80	2	charge	charge	NOUN
easat-4204	80	3	evasion	evasion	NOUN
easat-4204	80	4	is	be	AUX
easat-4204	80	5	hence	hence	ADV
easat-4204	80	6	indistinguishable	indistinguishable	ADJ
easat-4204	80	7	from	from	ADP
easat-4204	80	8	the	the	DET
easat-4204	80	9	behavior	behavior	NOUN
easat-4204	80	10	coming	come	VERB
easat-4204	80	11	about	about	ADV
easat-4204	80	12	from	from	ADP
easat-4204	80	13	the	the	DET
easat-4204	80	14	exercises	exercise	NOUN
easat-4204	80	15	of	of	ADP
easat-4204	80	16	individuals	individual	NOUN
easat-4204	80	17	inside	inside	ADP
easat-4204	80	18	the	the	DET
easat-4204	80	19	company	company	NOUN
easat-4204	80	20	.	.	PUNCT
easat-4204	81	1	kesumasari	kesumasari	PROPN
easat-4204	81	2	and	and	CCONJ
easat-4204	81	3	suardana	suardana	ADJ
easat-4204	81	4	[	[	X
easat-4204	81	5	18	18	NUM
easat-4204	81	6	]	]	PUNCT
easat-4204	81	7	explained	explain	VERB
easat-4204	81	8	that	that	SCONJ
easat-4204	81	9	the	the	DET
easat-4204	81	10	hypothesis	hypothesis	NOUN
easat-4204	81	11	of	of	ADP
easat-4204	81	12	arranged	arrange	VERB
easat-4204	81	13	behavior	behavior	NOUN
easat-4204	81	14	(	(	PUNCT
easat-4204	81	15	tpb	tpb	NOUN
easat-4204	81	16	)	)	PUNCT
easat-4204	81	17	may	may	AUX
easat-4204	81	18	be	be	AUX
easat-4204	81	19	a	a	DET
easat-4204	81	20	behavior	behavior	NOUN
easat-4204	81	21	that	that	PRON
easat-4204	81	22	emerges	emerge	VERB
easat-4204	81	23	from	from	ADP
easat-4204	81	24	people	people	NOUN
easat-4204	81	25	that	that	PRON
easat-4204	81	26	emerges	emerge	VERB
easat-4204	81	27	since	since	SCONJ
easat-4204	81	28	of	of	ADP
easat-4204	81	29	the	the	DET
easat-4204	81	30	purposeful	purposeful	ADJ
easat-4204	81	31	to	to	PART
easat-4204	81	32	act	act	VERB
easat-4204	81	33	,	,	PUNCT
easat-4204	81	34	this	this	PRON
easat-4204	81	35	is	be	AUX
easat-4204	81	36	often	often	ADV
easat-4204	81	37	related	relate	VERB
easat-4204	81	38	to	to	ADP
easat-4204	81	39	citizen	citizen	NOUN
easat-4204	81	40	mindfulness	mindfulness	NOUN
easat-4204	81	41	.	.	PUNCT
easat-4204	82	1	citizen	citizen	NOUN
easat-4204	82	2	mindfulness	mindfulness	NOUN
easat-4204	82	3	will	will	AUX
easat-4204	82	4	increment	increment	VERB
easat-4204	82	5	on	on	ADP
easat-4204	82	6	the	the	DET
easat-4204	82	7	off	off	ADJ
easat-4204	82	8	chance	chance	NOUN
easat-4204	82	9	that	that	SCONJ
easat-4204	82	10	citizens	citizen	NOUN
easat-4204	82	11	have	have	AUX
easat-4204	82	12	a	a	DET
easat-4204	82	13	positive	positive	ADJ
easat-4204	82	14	recognition	recognition	NOUN
easat-4204	82	15	of	of	ADP
easat-4204	82	16	charges	charge	NOUN
easat-4204	82	17	.	.	PUNCT
easat-4204	83	1	research	research	NOUN
easat-4204	83	2	conducted	conduct	VERB
easat-4204	83	3	by	by	ADP
easat-4204	83	4	drogalas	drogala	NOUN
easat-4204	83	5	,	,	PUNCT
easat-4204	83	6	et	et	PROPN
easat-4204	83	7	al	al	PROPN
easat-4204	83	8	.	.	PUNCT
easat-4204	84	1	[	[	X
easat-4204	84	2	19	19	NUM
easat-4204	84	3	]	]	PUNCT
easat-4204	84	4	gives	give	VERB
easat-4204	84	5	comes	come	VERB
easat-4204	84	6	about	about	ADP
easat-4204	84	7	that	that	DET
easat-4204	84	8	charge	charge	NOUN
easat-4204	84	9	avoidance	avoidance	NOUN
easat-4204	84	10	includes	include	VERB
easat-4204	84	11	inadvertent	inadvertent	ADJ
easat-4204	84	12	and	and	CCONJ
easat-4204	84	13	purposefulness	purposefulness	ADJ
easat-4204	84	14	activities	activity	NOUN
easat-4204	84	15	against	against	ADP
easat-4204	84	16	charge	charge	NOUN
easat-4204	84	17	laws	law	NOUN
easat-4204	84	18	by	by	ADP
easat-4204	84	19	overlooking	overlook	VERB
easat-4204	84	20	assess	assess	NOUN
easat-4204	84	21	installments	installment	NOUN
easat-4204	84	22	from	from	ADP
easat-4204	84	23	citizens	citizen	NOUN
easat-4204	84	24	,	,	PUNCT
easat-4204	84	25	conjointly	conjointly	ADV
easat-4204	84	26	that	that	SCONJ
easat-4204	84	27	charge	charge	NOUN
easat-4204	84	28	avoidance	avoidance	NOUN
easat-4204	84	29	can	can	AUX
easat-4204	84	30	be	be	AUX
easat-4204	84	31	carried	carry	VERB
easat-4204	84	32	out	out	ADP
easat-4204	84	33	morally	morally	ADV
easat-4204	84	34	and	and	CCONJ
easat-4204	84	35	can	can	AUX
easat-4204	84	36	be	be	AUX
easat-4204	84	37	legitimized	legitimize	VERB
easat-4204	84	38	in	in	ADP
easat-4204	84	39	certain	certain	ADJ
easat-4204	84	40	circumstances	circumstance	NOUN
easat-4204	84	41	mcgee	mcgee	PROPN
easat-4204	84	42	and	and	CCONJ
easat-4204	84	43	smith	smith	PROPN
easat-4204	85	1	[	[	X
easat-4204	85	2	20	20	NUM
easat-4204	85	3	]	]	PUNCT
easat-4204	85	4	.	.	PUNCT
easat-4204	86	1	2.2	2.2	NUM
easat-4204	86	2	.	.	PUNCT
easat-4204	87	1	agency	agency	NOUN
easat-4204	87	2	theory	theory	NOUN
easat-4204	87	3	organization	organization	NOUN
easat-4204	87	4	hypothesis	hypothesis	NOUN
easat-4204	87	5	agreeing	agree	VERB
easat-4204	87	6	to	to	ADP
easat-4204	87	7	jensen	jensen	PROPN
easat-4204	87	8	and	and	CCONJ
easat-4204	87	9	meckling	meckle	VERB
easat-4204	87	10	[	[	X
easat-4204	87	11	21	21	NUM
easat-4204	87	12	]	]	PUNCT
easat-4204	87	13	depicts	depict	VERB
easat-4204	87	14	the	the	DET
easat-4204	87	15	organization	organization	NOUN
easat-4204	87	16	relationship	relationship	NOUN
easat-4204	87	17	as	as	ADP
easat-4204	87	18	a	a	DET
easat-4204	87	19	contract	contract	NOUN
easat-4204	87	20	between	between	ADP
easat-4204	87	21	one	one	NUM
easat-4204	87	22	or	or	CCONJ
easat-4204	87	23	more	more	ADJ
easat-4204	87	24	principals	principal	NOUN
easat-4204	87	25	,	,	PUNCT
easat-4204	87	26	concurring	concur	VERB
easat-4204	87	27	to	to	ADP
easat-4204	87	28	which	which	PRON
easat-4204	87	29	the	the	DET
easat-4204	87	30	specialist	specialist	NOUN
easat-4204	87	31	gives	give	VERB
easat-4204	87	32	a	a	DET
easat-4204	87	33	few	few	ADJ
easat-4204	87	34	administrations	administration	NOUN
easat-4204	87	35	to	to	ADP
easat-4204	87	36	them	they	PRON
easat-4204	87	37	by	by	ADP
easat-4204	87	38	appointing	appoint	VERB
easat-4204	87	39	a	a	DET
easat-4204	87	40	few	few	ADJ
easat-4204	87	41	decision	decision	NOUN
easat-4204	87	42	-	-	PUNCT
easat-4204	87	43	making	make	VERB
easat-4204	87	44	controls	control	NOUN
easat-4204	87	45	to	to	ADP
easat-4204	87	46	the	the	DET
easat-4204	87	47	specialist	specialist	NOUN
easat-4204	87	48	.	.	PUNCT
easat-4204	88	1	office	office	NOUN
easat-4204	88	2	moreover	moreover	ADV
easat-4204	88	3	emerges	emerge	VERB
easat-4204	88	4	when	when	SCONJ
easat-4204	88	5	shareholders	shareholder	NOUN
easat-4204	88	6	(	(	PUNCT
easat-4204	88	7	supervisors	supervisor	NOUN
easat-4204	88	8	)	)	PUNCT
easat-4204	88	9	authorize	authorize	VERB
easat-4204	88	10	operators	operator	NOUN
easat-4204	88	11	(	(	PUNCT
easat-4204	88	12	administration	administration	NOUN
easat-4204	88	13	)	)	PUNCT
easat-4204	88	14	to	to	PART
easat-4204	88	15	form	form	VERB
easat-4204	88	16	choices	choice	NOUN
easat-4204	88	17	in	in	ADP
easat-4204	88	18	overseeing	oversee	VERB
easat-4204	88	19	the	the	DET
easat-4204	88	20	company	company	NOUN
easat-4204	88	21	.	.	PUNCT
easat-4204	89	1	this	this	DET
easat-4204	89	2	principal	principal	ADJ
easat-4204	89	3	-	-	PUNCT
easat-4204	89	4	agent	agent	NOUN
easat-4204	89	5	relationship	relationship	NOUN
easat-4204	89	6	can	can	AUX
easat-4204	89	7	make	make	VERB
easat-4204	89	8	data	datum	NOUN
easat-4204	89	9	asymmetry	asymmetry	NOUN
easat-4204	89	10	.	.	PUNCT
easat-4204	90	1	this	this	PRON
easat-4204	90	2	may	may	AUX
easat-4204	90	3	be	be	AUX
easat-4204	90	4	since	since	SCONJ
easat-4204	90	5	the	the	DET
easat-4204	90	6	specialist	specialist	NOUN
easat-4204	90	7	has	have	VERB
easat-4204	90	8	more	more	ADJ
easat-4204	90	9	data	datum	NOUN
easat-4204	90	10	approximately	approximately	ADV
easat-4204	90	11	the	the	DET
easat-4204	90	12	state	state	NOUN
easat-4204	90	13	of	of	ADP
easat-4204	90	14	the	the	DET
easat-4204	90	15	commerce	commerce	NOUN
easat-4204	90	16	than	than	ADP
easat-4204	90	17	the	the	DET
easat-4204	90	18	foremost	foremost	NOUN
easat-4204	90	19	.	.	PUNCT
easat-4204	91	1	organization	organization	NOUN
easat-4204	91	2	hypothesis	hypothesis	NOUN
easat-4204	91	3	can	can	AUX
easat-4204	91	4	be	be	AUX
easat-4204	91	5	said	say	VERB
easat-4204	91	6	to	to	PART
easat-4204	91	7	be	be	AUX
easat-4204	91	8	a	a	DET
easat-4204	91	9	demonstrate	demonstrate	NOUN
easat-4204	91	10	of	of	ADP
easat-4204	91	11	a	a	DET
easat-4204	91	12	contract	contract	NOUN
easat-4204	91	13	between	between	ADP
easat-4204	91	14	two	two	NUM
easat-4204	91	15	or	or	CCONJ
easat-4204	91	16	more	more	ADJ
easat-4204	91	17	individuals	individual	NOUN
easat-4204	91	18	(	(	PUNCT
easat-4204	91	19	parties	party	NOUN
easat-4204	91	20	)	)	PUNCT
easat-4204	91	21	,	,	PUNCT
easat-4204	91	22	where	where	SCONJ
easat-4204	91	23	one	one	NUM
easat-4204	91	24	party	party	NOUN
easat-4204	91	25	is	be	AUX
easat-4204	91	26	called	call	VERB
easat-4204	91	27	a	a	DET
easat-4204	91	28	specialist	specialist	NOUN
easat-4204	91	29	and	and	CCONJ
easat-4204	91	30	the	the	DET
easat-4204	91	31	other	other	ADJ
easat-4204	91	32	party	party	NOUN
easat-4204	91	33	is	be	AUX
easat-4204	91	34	called	call	VERB
easat-4204	91	35	a	a	DET
easat-4204	91	36	foremost	foremost	NOUN
easat-4204	91	37	.	.	PUNCT
easat-4204	92	1	the	the	DET
easat-4204	92	2	operator	operator	NOUN
easat-4204	92	3	exchanges	exchange	VERB
easat-4204	92	4	the	the	DET
easat-4204	92	5	obligation	obligation	NOUN
easat-4204	92	6	for	for	ADP
easat-4204	92	7	decision	decision	NOUN
easat-4204	92	8	-	-	PUNCT
easat-4204	92	9	making	making	NOUN
easat-4204	92	10	to	to	ADP
easat-4204	92	11	the	the	DET
easat-4204	92	12	specialist	specialist	NOUN
easat-4204	92	13	,	,	PUNCT
easat-4204	92	14	it	it	PRON
easat-4204	92	15	can	can	AUX
easat-4204	92	16	moreover	moreover	ADV
easat-4204	92	17	be	be	AUX
easat-4204	92	18	said	say	VERB
easat-4204	92	19	that	that	SCONJ
easat-4204	92	20	the	the	DET
easat-4204	92	21	vital	vital	NOUN
easat-4204	92	22	authorizes	authorize	VERB
easat-4204	92	23	the	the	DET
easat-4204	92	24	specialist	specialist	NOUN
easat-4204	92	25	to	to	PART
easat-4204	92	26	carry	carry	VERB
easat-4204	92	27	out	out	ADP
easat-4204	92	28	certain	certain	ADJ
easat-4204	92	29	errands	errand	NOUN
easat-4204	92	30	in	in	ADP
easat-4204	92	31	agreement	agreement	NOUN
easat-4204	92	32	withwork	withwork	NOUN
easat-4204	92	33	contract	contract	NOUN
easat-4204	92	34	that	that	PRON
easat-4204	92	35	has	have	AUX
easat-4204	92	36	been	be	AUX
easat-4204	92	37	commonly	commonly	ADV
easat-4204	92	38	concurred	concur	VERB
easat-4204	92	39	upon	upon	SCONJ
easat-4204	92	40	.	.	PUNCT
easat-4204	93	1	their	their	PRON
easat-4204	93	2	obligations	obligation	NOUN
easat-4204	93	3	,	,	PUNCT
easat-4204	93	4	specialists	specialist	NOUN
easat-4204	93	5	and	and	CCONJ
easat-4204	93	6	responsibilities	responsibility	NOUN
easat-4204	93	7	[	[	X
easat-4204	93	8	22	22	NUM
easat-4204	93	9	]	]	PUNCT
easat-4204	93	10	.	.	PUNCT
easat-4204	94	1	agency	agency	NOUN
easat-4204	94	2	hypothesis	hypothesis	NOUN
easat-4204	94	3	is	be	AUX
easat-4204	94	4	additionally	additionally	ADV
easat-4204	94	5	a	a	DET
easat-4204	94	6	contract	contract	NOUN
easat-4204	94	7	hypothesis	hypothesis	NOUN
easat-4204	94	8	coming	come	VERB
easat-4204	94	9	about	about	ADV
easat-4204	94	10	from	from	ADP
easat-4204	94	11	the	the	DET
easat-4204	94	12	hones	hone	NOUN
easat-4204	94	13	taken	take	VERB
easat-4204	94	14	after	after	ADV
easat-4204	94	15	in	in	ADP
easat-4204	94	16	present	present	ADJ
easat-4204	94	17	day	day	NOUN
easat-4204	94	18	companies	company	NOUN
easat-4204	94	19	,	,	PUNCT
easat-4204	94	20	i.e.	i.e.	X
easat-4204	94	21	isolating	isolate	VERB
easat-4204	94	22	the	the	DET
easat-4204	94	23	interface	interface	NOUN
easat-4204	94	24	of	of	ADP
easat-4204	94	25	management	management	NOUN
easat-4204	94	26	and	and	CCONJ
easat-4204	94	27	outside	outside	ADJ
easat-4204	94	28	proprietors	proprietor	NOUN
easat-4204	94	29	of	of	ADP
easat-4204	94	30	the	the	DET
easat-4204	94	31	company	company	NOUN
easat-4204	94	32	,	,	PUNCT
easat-4204	94	33	who	who	PRON
easat-4204	94	34	do	do	AUX
easat-4204	94	35	n't	not	PART
easat-4204	94	36	take	take	VERB
easat-4204	94	37	part	part	NOUN
easat-4204	94	38	in	in	ADP
easat-4204	94	39	decisions.management	decisions.management	PROPN
easat-4204	94	40	[	[	X
easat-4204	94	41	23	23	NUM
easat-4204	94	42	]	]	PUNCT
easat-4204	94	43	.	.	PUNCT
easat-4204	95	1	in	in	ADP
easat-4204	95	2	the	the	DET
easat-4204	95	3	concept	concept	NOUN
easat-4204	95	4	of	of	ADP
easat-4204	95	5	office	office	NOUN
easat-4204	95	6	hypothesis	hypothesis	NOUN
easat-4204	95	7	,	,	PUNCT
easat-4204	95	8	capacities	capacity	NOUN
easat-4204	95	9	are	be	AUX
easat-4204	95	10	isolated	isolate	VERB
easat-4204	95	11	between	between	ADP
easat-4204	95	12	principals	principal	NOUN
easat-4204	95	13	(	(	PUNCT
easat-4204	95	14	company	company	NOUN
easat-4204	95	15	proprietors	proprietor	NOUN
easat-4204	95	16	)	)	PUNCT
easat-4204	95	17	and	and	CCONJ
easat-4204	95	18	specialists	specialist	NOUN
easat-4204	95	19	(	(	PUNCT
easat-4204	95	20	company	company	NOUN
easat-4204	95	21	directors	director	NOUN
easat-4204	95	22	/	/	SYM
easat-4204	95	23	management	management	NOUN
easat-4204	95	24	)	)	PUNCT
easat-4204	95	25	.	.	PUNCT
easat-4204	96	1	the	the	DET
easat-4204	96	2	corporate	corporate	ADJ
easat-4204	96	3	office	office	NOUN
easat-4204	96	4	see	see	VERB
easat-4204	96	5	expect	expect	VERB
easat-4204	96	6	that	that	SCONJ
easat-4204	96	7	the	the	DET
easat-4204	96	8	relationship	relationship	NOUN
easat-4204	96	9	between	between	ADP
easat-4204	96	10	shareholders	shareholder	NOUN
easat-4204	96	11	and	and	CCONJ
easat-4204	96	12	directors	director	NOUN
easat-4204	96	13	is	be	AUX
easat-4204	96	14	the	the	DET
easat-4204	96	15	foremost	foremost	ADJ
easat-4204	96	16	vital	vital	NOUN
easat-4204	96	17	for	for	ADP
easat-4204	96	18	the	the	DET
easat-4204	96	19	company	company	NOUN
easat-4204	96	20	[	[	X
easat-4204	96	21	24	24	NUM
easat-4204	96	22	]	]	PUNCT
easat-4204	96	23	.	.	PUNCT
easat-4204	97	1	corporate	corporate	ADJ
easat-4204	97	2	activities	activity	NOUN
easat-4204	97	3	exterior	exterior	ADJ
easat-4204	97	4	of	of	ADP
easat-4204	97	5	shareholders	shareholder	NOUN
easat-4204	97	6	and	and	CCONJ
easat-4204	97	7	directors	director	NOUN
easat-4204	97	8	are	be	AUX
easat-4204	97	9	less	less	ADV
easat-4204	97	10	imperative	imperative	ADJ
easat-4204	97	11	and	and	CCONJ
easat-4204	97	12	are	be	AUX
easat-4204	97	13	considered	consider	VERB
easat-4204	97	14	dangerous	dangerous	ADJ
easat-4204	97	15	because	because	SCONJ
easat-4204	97	16	they	they	PRON
easat-4204	97	17	do	do	AUX
easat-4204	97	18	not	not	PART
easat-4204	97	19	contribute	contribute	VERB
easat-4204	97	20	to	to	PART
easat-4204	97	21	benefit	benefit	VERB
easat-4204	97	22	maximization	maximization	NOUN
easat-4204	97	23	[	[	X
easat-4204	97	24	25	25	NUM
easat-4204	97	25	]	]	PUNCT
easat-4204	97	26	.	.	PUNCT
easat-4204	98	1	eisenhardt	eisenhardt	PROPN
easat-4204	98	2	[	[	X
easat-4204	98	3	26	26	NUM
easat-4204	98	4	]	]	PUNCT
easat-4204	98	5	contends	contend	VERB
easat-4204	98	6	that	that	SCONJ
easat-4204	98	7	office	office	NOUN
easat-4204	98	8	hypothesis	hypothesis	NOUN
easat-4204	98	9	includes	include	VERB
easat-4204	98	10	three	three	NUM
easat-4204	98	11	presumptions	presumption	NOUN
easat-4204	98	12	around	around	ADP
easat-4204	98	13	human	human	ADJ
easat-4204	98	14	nature	nature	NOUN
easat-4204	98	15	,	,	PUNCT
easat-4204	98	16	specifically	specifically	ADV
easat-4204	98	17	the	the	DET
easat-4204	98	18	primary	primary	NOUN
easat-4204	98	19	is	be	AUX
easat-4204	98	20	that	that	SCONJ
easat-4204	98	21	individuals	individual	NOUN
easat-4204	98	22	are	be	AUX
easat-4204	98	23	for	for	ADP
easat-4204	98	24	the	the	DET
easat-4204	98	25	most	most	ADJ
easat-4204	98	26	part	part	NOUN
easat-4204	98	27	self	self	NOUN
easat-4204	98	28	-	-	PUNCT
easat-4204	98	29	interested	interested	ADJ
easat-4204	98	30	,	,	PUNCT
easat-4204	98	31	the	the	DET
easat-4204	98	32	moment	moment	NOUN
easat-4204	98	33	is	be	AUX
easat-4204	98	34	that	that	SCONJ
easat-4204	98	35	individuals	individual	NOUN
easat-4204	98	36	are	be	AUX
easat-4204	98	37	restricted	restrict	VERB
easat-4204	98	38	in	in	ADP
easat-4204	98	39	their	their	PRON
easat-4204	98	40	ability	ability	NOUN
easat-4204	98	41	to	to	PART
easat-4204	98	42	think	think	VERB
easat-4204	98	43	approximately	approximately	ADV
easat-4204	98	44	the	the	DET
easat-4204	98	45	long	long	ADJ
easat-4204	98	46	run	run	NOUN
easat-4204	98	47	(	(	PUNCT
easat-4204	98	48	bounded	bounded	ADJ
easat-4204	98	49	soundness	soundness	NOUN
easat-4204	98	50	)	)	PUNCT
easat-4204	98	51	,	,	PUNCT
easat-4204	98	52	and	and	CCONJ
easat-4204	98	53	the	the	DET
easat-4204	98	54	third	third	ADJ
easat-4204	98	55	,	,	PUNCT
easat-4204	98	56	individuals	individual	NOUN
easat-4204	98	57	are	be	AUX
easat-4204	98	58	continuously	continuously	ADV
easat-4204	98	59	hazard	hazard	NOUN
easat-4204	98	60	takers	taker	NOUN
easat-4204	98	61	.	.	PUNCT
easat-4204	99	1	based	base	VERB
easat-4204	99	2	on	on	ADP
easat-4204	99	3	the	the	DET
easat-4204	99	4	preface	preface	NOUN
easat-4204	99	5	of	of	ADP
easat-4204	99	6	human	human	ADJ
easat-4204	99	7	nature	nature	NOUN
easat-4204	99	8	,	,	PUNCT
easat-4204	99	9	directors	director	NOUN
easat-4204	99	10	tend	tend	VERB
easat-4204	99	11	to	to	PART
easat-4204	99	12	act	act	VERB
easat-4204	99	13	deftly	deftly	ADV
easat-4204	99	14	,	,	PUNCT
easat-4204	99	15	specifically	specifically	ADV
easat-4204	99	16	.	.	PUNCT
easat-4204	100	1	prioritizing	prioritize	VERB
easat-4204	100	2	individual	individual	ADJ
easat-4204	100	3	interface	interface	NOUN
easat-4204	100	4	that	that	DET
easat-4204	100	5	trigger	trigger	NOUN
easat-4204	100	6	clashes	clash	NOUN
easat-4204	100	7	between	between	ADP
easat-4204	100	8	members	member	NOUN
easat-4204	100	9	,	,	PUNCT
easat-4204	100	10	so	so	SCONJ
easat-4204	100	11	that	that	SCONJ
easat-4204	100	12	the	the	DET
easat-4204	100	13	part	part	NOUN
easat-4204	100	14	of	of	ADP
easat-4204	100	15	a	a	DET
easat-4204	100	16	third	third	ADJ
easat-4204	100	17	party	party	NOUN
easat-4204	100	18	is	be	AUX
easat-4204	100	19	required	require	VERB
easat-4204	100	20	,	,	PUNCT
easat-4204	100	21	to	to	PART
easat-4204	100	22	be	be	AUX
easat-4204	100	23	specific	specific	ADJ
easat-4204	100	24	a	a	DET
easat-4204	100	25	free	free	ADJ
easat-4204	100	26	reviewer	reviewer	NOUN
easat-4204	100	27	to	to	PART
easat-4204	100	28	evaluate	evaluate	VERB
easat-4204	100	29	the	the	DET
easat-4204	100	30	budgetary	budgetary	ADJ
easat-4204	100	31	obligation	obligation	NOUN
easat-4204	100	32	of	of	ADP
easat-4204	100	33	the	the	DET
easat-4204	100	34	organizer	organizer	NOUN
easat-4204	100	35	and	and	CCONJ
easat-4204	100	36	give	give	VERB
easat-4204	100	37	his	his	PRON
easat-4204	100	38	conclusion	conclusion	NOUN
easat-4204	100	39	.	.	PUNCT
easat-4204	101	1	the	the	DET
easat-4204	101	2	exactness	exactness	NOUN
easat-4204	101	3	of	of	ADP
easat-4204	101	4	the	the	DET
easat-4204	101	5	financial	financial	ADJ
easat-4204	101	6	statements	statement	NOUN
easat-4204	101	7	displayed	display	VERB
easat-4204	101	8	by	by	ADP
easat-4204	101	9	administration	administration	NOUN
easat-4204	101	10	.	.	PUNCT
easat-4204	102	1	concurring	concur	VERB
easat-4204	102	2	to	to	ADP
easat-4204	102	3	anthony	anthony	PROPN
easat-4204	102	4	and	and	CCONJ
easat-4204	102	5	govindarajan	govindarajan	NOUN
easat-4204	102	6	[	[	X
easat-4204	102	7	27	27	NUM
easat-4204	102	8	]	]	PUNCT
easat-4204	102	9	office	office	NOUN
easat-4204	102	10	connections	connection	NOUN
easat-4204	102	11	,	,	PUNCT
easat-4204	102	12	the	the	DET
easat-4204	102	13	foremost	foremost	NOUN
easat-4204	102	14	has	have	VERB
easat-4204	102	15	the	the	DET
easat-4204	102	16	specialist	specialist	NOUN
easat-4204	102	17	to	to	PART
easat-4204	102	18	form	form	VERB
easat-4204	102	19	choices	choice	NOUN
easat-4204	102	20	for	for	ADP
easat-4204	102	21	the	the	DET
easat-4204	102	22	operator	operator	NOUN
easat-4204	102	23	within	within	ADP
easat-4204	102	24	the	the	DET
easat-4204	102	25	company	company	NOUN
easat-4204	102	26	's	's	PART
easat-4204	102	27	operations	operation	NOUN
easat-4204	102	28	when	when	SCONJ
easat-4204	102	29	the	the	DET
easat-4204	102	30	vital	vital	ADJ
easat-4204	102	31	enters	enter	VERB
easat-4204	102	32	into	into	ADP
easat-4204	102	33	a	a	DET
easat-4204	102	34	contract	contract	NOUN
easat-4204	102	35	with	with	ADP
easat-4204	102	36	the	the	DET
easat-4204	102	37	operator	operator	NOUN
easat-4204	102	38	to	to	PART
easat-4204	102	39	supply	supply	VERB
easat-4204	102	40	a	a	DET
easat-4204	102	41	benefit	benefit	NOUN
easat-4204	102	42	.	.	PUNCT
easat-4204	103	1	holmstrom	holmstrom	NOUN
easat-4204	103	2	and	and	CCONJ
easat-4204	103	3	bengt	bengt	NOUN
easat-4204	103	4	[	[	X
easat-4204	103	5	28	28	NUM
easat-4204	103	6	]	]	PUNCT
easat-4204	103	7	contends	contend	VERB
easat-4204	103	8	that	that	SCONJ
easat-4204	103	9	defective	defective	ADJ
easat-4204	103	10	data	datum	NOUN
easat-4204	103	11	within	within	ADP
easat-4204	103	12	the	the	DET
easat-4204	103	13	principal	principal	ADJ
easat-4204	103	14	-	-	PUNCT
easat-4204	103	15	agent	agent	NOUN
easat-4204	103	16	relationship	relationship	NOUN
easat-4204	103	17	is	be	AUX
easat-4204	103	18	called	call	VERB
easat-4204	103	19	ethical	ethical	ADJ
easat-4204	103	20	danger	danger	NOUN
easat-4204	103	21	.	.	PUNCT
easat-4204	104	1	the	the	DET
easat-4204	104	2	source	source	NOUN
easat-4204	104	3	of	of	ADP
easat-4204	104	4	ethical	ethical	ADJ
easat-4204	104	5	risk	risk	NOUN
easat-4204	104	6	cases	case	NOUN
easat-4204	104	7	comes	come	VERB
easat-4204	104	8	from	from	ADP
easat-4204	104	9	the	the	DET
easat-4204	104	10	asymmetry	asymmetry	NOUN
easat-4204	104	11	of	of	ADP
easat-4204	104	12	data	datum	NOUN
easat-4204	104	13	between	between	ADP
easat-4204	104	14	the	the	DET
easat-4204	104	15	foremost	foremost	NOUN
easat-4204	104	16	and	and	CCONJ
easat-4204	104	17	the	the	DET
easat-4204	104	18	operator	operator	NOUN
easat-4204	104	19	due	due	ADP
easat-4204	104	20	to	to	ADP
easat-4204	104	21	imperceptibly	imperceptibly	ADV
easat-4204	104	22	specialist	specialist	ADJ
easat-4204	104	23	behavior	behavior	NOUN
easat-4204	104	24	[	[	X
easat-4204	104	25	28	28	NUM
easat-4204	104	26	]	]	PUNCT
easat-4204	104	27	.	.	PUNCT
easat-4204	105	1	ethical	ethical	ADJ
easat-4204	105	2	risk	risk	NOUN
easat-4204	105	3	issues	issue	NOUN
easat-4204	105	4	too	too	ADV
easat-4204	105	5	emerge	emerge	VERB
easat-4204	105	6	from	from	ADP
easat-4204	105	7	deviations	deviation	NOUN
easat-4204	105	8	in	in	ADP
easat-4204	105	9	supervisory	supervisory	ADJ
easat-4204	105	10	activities	activity	NOUN
easat-4204	105	11	from	from	ADP
easat-4204	105	12	the	the	DET
easat-4204	105	13	anticipated	anticipate	VERB
easat-4204	105	14	behavior	behavior	NOUN
easat-4204	105	15	of	of	ADP
easat-4204	105	16	the	the	DET
easat-4204	105	17	foremost	foremost	NOUN
easat-4204	105	18	,	,	PUNCT
easat-4204	105	19	which	which	PRON
easat-4204	105	20	is	be	AUX
easat-4204	105	21	caused	cause	VERB
easat-4204	105	22	by	by	ADP
easat-4204	105	23	the	the	DET
easat-4204	105	24	reality	reality	NOUN
easat-4204	105	25	that	that	SCONJ
easat-4204	105	26	the	the	DET
easat-4204	105	27	two	two	NUM
easat-4204	105	28	parties	party	NOUN
easat-4204	105	29	have	have	VERB
easat-4204	105	30	distinctive	distinctive	ADJ
easat-4204	105	31	interface	interface	NOUN
easat-4204	105	32	or	or	CCONJ
easat-4204	105	33	since	since	SCONJ
easat-4204	105	34	administration	administration	NOUN
easat-4204	105	35	purposely	purposely	ADV
easat-4204	105	36	dismisses	dismiss	VERB
easat-4204	105	37	its	its	PRON
easat-4204	105	38	duties	duty	NOUN
easat-4204	105	39	and	and	CCONJ
easat-4204	105	40	commits	commit	VERB
easat-4204	105	41	extortion	extortion	NOUN
easat-4204	105	42	against	against	ADP
easat-4204	105	43	the	the	DET
easat-4204	105	44	central	central	ADJ
easat-4204	105	45	[	[	X
easat-4204	105	46	29	29	NUM
easat-4204	105	47	]	]	PUNCT
easat-4204	105	48	.	.	PUNCT
easat-4204	106	1	in	in	ADP
easat-4204	106	2	building	build	VERB
easat-4204	106	3	on	on	ADP
easat-4204	106	4	the	the	DET
easat-4204	106	5	office	office	NOUN
easat-4204	106	6	hypothesis	hypothesis	NOUN
easat-4204	106	7	of	of	ADP
easat-4204	106	8	assess	assess	NOUN
easat-4204	106	9	shirking	shirking	NOUN
easat-4204	106	10	,	,	PUNCT
easat-4204	106	11	desai	desai	PROPN
easat-4204	106	12	and	and	CCONJ
easat-4204	106	13	dharmapala	dharmapala	VERB
easat-4204	106	14	[	[	X
easat-4204	106	15	30	30	NUM
easat-4204	106	16	]	]	PUNCT
easat-4204	106	17	and	and	CCONJ
easat-4204	106	18	desai	desai	PROPN
easat-4204	106	19	,	,	PUNCT
easat-4204	106	20	et	et	PROPN
easat-4204	106	21	al	al	PROPN
easat-4204	106	22	.	.	PUNCT
easat-4204	107	1	[	[	X
easat-4204	107	2	31	31	NUM
easat-4204	107	3	]	]	PUNCT
easat-4204	107	4	contend	contend	VERB
easat-4204	107	5	that	that	SCONJ
easat-4204	107	6	firms	firm	NOUN
easat-4204	107	7	regularly	regularly	ADV
easat-4204	107	8	lock	lock	VERB
easat-4204	107	9	in	in	ADP
easat-4204	107	10	in	in	ADP
easat-4204	107	11	complex	complex	ADJ
easat-4204	107	12	exchanges	exchange	NOUN
easat-4204	107	13	to	to	PART
easat-4204	107	14	dodge	dodge	VERB
easat-4204	107	15	discovery	discovery	NOUN
easat-4204	107	16	by	by	ADP
easat-4204	107	17	charge	charge	NOUN
easat-4204	107	18	specialists	specialist	NOUN
easat-4204	107	19	.	.	PUNCT
easat-4204	108	1	in	in	ADP
easat-4204	108	2	expansion	expansion	NOUN
easat-4204	108	3	to	to	ADP
easat-4204	108	4	stowing	stow	VERB
easat-4204	108	5	away	away	ADP
easat-4204	108	6	assets	asset	NOUN
easat-4204	108	7	from	from	ADP
easat-4204	108	8	charge	charge	NOUN
easat-4204	108	9	specialists	specialist	NOUN
easat-4204	108	10	,	,	PUNCT
easat-4204	108	11	these	these	DET
easat-4204	108	12	complex	complex	ADJ
easat-4204	108	13	exchanges	exchange	NOUN
easat-4204	108	14	can	can	AUX
easat-4204	108	15	632	632	NUM
easat-4204	108	16	edelweiss	edelweiss	PROPN
easat-4204	108	17	applied	apply	VERB
easat-4204	108	18	science	science	NOUN
easat-4204	108	19	and	and	CCONJ
easat-4204	108	20	technology	technology	NOUN
easat-4204	108	21	issn	issn	PROPN
easat-4204	108	22	:	:	PUNCT
easat-4204	108	23	2576	2576	NUM
easat-4204	108	24	-	-	SYM
easat-4204	108	25	8484	8484	NUM
easat-4204	108	26	vol	vol	NOUN
easat-4204	108	27	.	.	PROPN
easat-4204	109	1	9	9	NUM
easat-4204	109	2	,	,	PUNCT
easat-4204	109	3	no	no	INTJ
easat-4204	109	4	.	.	NOUN
easat-4204	109	5	1	1	NUM
easat-4204	109	6	:	:	PUNCT
easat-4204	109	7	628	628	NUM
easat-4204	109	8	-	-	SYM
easat-4204	109	9	648	648	NUM
easat-4204	109	10	,	,	PUNCT
easat-4204	109	11	2025	2025	NUM
easat-4204	109	12	doi	doi	NOUN
easat-4204	109	13	:	:	PUNCT
easat-4204	109	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	109	15	©	©	PROPN
easat-4204	109	16	2025	2025	NUM
easat-4204	109	17	by	by	ADP
easat-4204	109	18	the	the	DET
easat-4204	109	19	authors	author	NOUN
easat-4204	109	20	;	;	PUNCT
easat-4204	109	21	licensee	licensee	PROPN
easat-4204	109	22	learning	learning	PROPN
easat-4204	109	23	gate	gate	PROPN
easat-4204	109	24	stow	stow	NOUN
easat-4204	109	25	away	away	ADV
easat-4204	109	26	assets	asset	NOUN
easat-4204	109	27	from	from	ADP
easat-4204	109	28	shareholders	shareholder	NOUN
easat-4204	109	29	,	,	PUNCT
easat-4204	109	30	permitting	permit	VERB
easat-4204	109	31	directors	director	NOUN
easat-4204	109	32	to	to	PART
easat-4204	109	33	possibly	possibly	ADV
easat-4204	109	34	utilize	utilize	VERB
easat-4204	109	35	these	these	DET
easat-4204	109	36	assets	asset	NOUN
easat-4204	109	37	for	for	ADP
easat-4204	109	38	their	their	PRON
easat-4204	109	39	claim	claim	NOUN
easat-4204	109	40	purposes	purpose	NOUN
easat-4204	109	41	(	(	PUNCT
easat-4204	109	42	e.g.	e.g.	ADV
easat-4204	109	43	,	,	PUNCT
easat-4204	109	44	extricating	extricate	VERB
easat-4204	109	45	financial	financial	ADJ
easat-4204	109	46	rents	rent	NOUN
easat-4204	109	47	from	from	ADP
easat-4204	109	48	the	the	DET
easat-4204	109	49	firm	firm	NOUN
easat-4204	109	50	)	)	PUNCT
easat-4204	109	51	.	.	PUNCT
easat-4204	110	1	complex	complex	ADJ
easat-4204	110	2	charge	charge	NOUN
easat-4204	110	3	shirking	shirk	VERB
easat-4204	110	4	methodologies	methodology	NOUN
easat-4204	110	5	can	can	AUX
easat-4204	110	6	moreover	moreover	ADV
easat-4204	110	7	compound	compound	VERB
easat-4204	110	8	data	datum	NOUN
easat-4204	110	9	asymmetries	asymmetry	NOUN
easat-4204	110	10	between	between	ADP
easat-4204	110	11	administration	administration	NOUN
easat-4204	110	12	and	and	CCONJ
easat-4204	110	13	shareholders	shareholder	NOUN
easat-4204	110	14	and	and	CCONJ
easat-4204	110	15	increment	increment	VERB
easat-4204	110	16	shareholder	shareholder	NOUN
easat-4204	110	17	observing	observe	VERB
easat-4204	110	18	costs	cost	NOUN
easat-4204	110	19	.	.	PUNCT
easat-4204	111	1	chen	chen	PROPN
easat-4204	111	2	and	and	CCONJ
easat-4204	111	3	chu	chu	PROPN
easat-4204	112	1	[	[	X
easat-4204	112	2	32	32	NUM
easat-4204	112	3	]	]	PUNCT
easat-4204	112	4	center	center	NOUN
easat-4204	112	5	on	on	ADP
easat-4204	112	6	how	how	SCONJ
easat-4204	112	7	compelling	compelling	ADJ
easat-4204	112	8	or	or	CCONJ
easat-4204	112	9	key	key	ADJ
easat-4204	112	10	shareholders	shareholder	NOUN
easat-4204	112	11	can	can	AUX
easat-4204	112	12	actuate	actuate	VERB
easat-4204	112	13	directors	director	NOUN
easat-4204	112	14	to	to	PART
easat-4204	112	15	lock	lock	VERB
easat-4204	112	16	in	in	ADP
easat-4204	112	17	in	in	ADP
easat-4204	112	18	assess	assess	NOUN
easat-4204	112	19	avoidance	avoidance	NOUN
easat-4204	112	20	,	,	PUNCT
easat-4204	112	21	which	which	PRON
easat-4204	112	22	may	may	AUX
easat-4204	112	23	be	be	AUX
easat-4204	112	24	illicit	illicit	ADJ
easat-4204	112	25	.	.	PUNCT
easat-4204	113	1	in	in	ADP
easat-4204	113	2	an	an	DET
easat-4204	113	3	ideal	ideal	ADJ
easat-4204	113	4	contract	contract	NOUN
easat-4204	113	5	,	,	PUNCT
easat-4204	113	6	fulfilling	fulfil	VERB
easat-4204	113	7	directors	director	NOUN
easat-4204	113	8	is	be	AUX
easat-4204	113	9	related	relate	VERB
easat-4204	113	10	with	with	ADP
easat-4204	113	11	positive	positive	ADJ
easat-4204	113	12	trade	trade	NOUN
easat-4204	113	13	results	result	NOUN
easat-4204	113	14	,	,	PUNCT
easat-4204	113	15	counting	count	VERB
easat-4204	113	16	diminished	diminish	VERB
easat-4204	113	17	assess	assess	NOUN
easat-4204	113	18	liabilities	liability	NOUN
easat-4204	113	19	.	.	PUNCT
easat-4204	114	1	crocker	crocker	PROPN
easat-4204	114	2	and	and	CCONJ
easat-4204	114	3	slemrod	slemrod	NOUN
easat-4204	114	4	[	[	X
easat-4204	114	5	33	33	NUM
easat-4204	114	6	]	]	PUNCT
easat-4204	114	7	analyze	analyze	NOUN
easat-4204	114	8	who	who	PRON
easat-4204	114	9	ought	ought	AUX
easat-4204	114	10	to	to	PART
easat-4204	114	11	be	be	AUX
easat-4204	114	12	rebuffed	rebuff	VERB
easat-4204	114	13	for	for	ADP
easat-4204	114	14	assess	assess	NOUN
easat-4204	114	15	shirking	shirk	VERB
easat-4204	114	16	to	to	PART
easat-4204	114	17	maximize	maximize	VERB
easat-4204	114	18	corporate	corporate	ADJ
easat-4204	114	19	assess	assess	NOUN
easat-4204	114	20	compliance	compliance	NOUN
easat-4204	114	21	.	.	PUNCT
easat-4204	115	1	2.3	2.3	NUM
easat-4204	115	2	.	.	PUNCT
easat-4204	115	3	stewardship	stewardship	NOUN
easat-4204	115	4	theory	theory	NOUN
easat-4204	115	5	agreeing	agree	VERB
easat-4204	115	6	to	to	ADP
easat-4204	115	7	donaldson	donaldson	PROPN
easat-4204	115	8	and	and	CCONJ
easat-4204	115	9	davis	davis	PROPN
easat-4204	115	10	[	[	X
easat-4204	115	11	34	34	NUM
easat-4204	115	12	]	]	PUNCT
easat-4204	115	13	this	this	DET
easat-4204	115	14	hypothesis	hypothesis	NOUN
easat-4204	115	15	is	be	AUX
easat-4204	115	16	based	base	VERB
easat-4204	115	17	on	on	ADP
easat-4204	115	18	brain	brain	NOUN
easat-4204	115	19	research	research	NOUN
easat-4204	115	20	and	and	CCONJ
easat-4204	115	21	humanism	humanism	NOUN
easat-4204	115	22	so	so	SCONJ
easat-4204	115	23	that	that	SCONJ
easat-4204	115	24	directors	director	NOUN
easat-4204	115	25	who	who	PRON
easat-4204	115	26	act	act	VERB
easat-4204	115	27	as	as	SCONJ
easat-4204	115	28	stewards	steward	NOUN
easat-4204	115	29	are	be	AUX
easat-4204	115	30	persuaded	persuade	VERB
easat-4204	115	31	to	to	PART
easat-4204	115	32	act	act	VERB
easat-4204	115	33	in	in	ADP
easat-4204	115	34	agreement	agreement	NOUN
easat-4204	115	35	with	with	ADP
easat-4204	115	36	the	the	DET
easat-4204	115	37	wishes	wish	NOUN
easat-4204	115	38	of	of	ADP
easat-4204	115	39	the	the	DET
easat-4204	115	40	central	central	NOUN
easat-4204	115	41	.	.	PUNCT
easat-4204	116	1	this	this	DET
easat-4204	116	2	hypothesis	hypothesis	NOUN
easat-4204	116	3	assist	assist	NOUN
easat-4204	116	4	clarifies	clarify	VERB
easat-4204	116	5	how	how	SCONJ
easat-4204	116	6	not	not	PART
easat-4204	116	7	one	one	NUM
easat-4204	116	8	or	or	CCONJ
easat-4204	116	9	the	the	DET
easat-4204	116	10	other	other	ADJ
easat-4204	116	11	pioneers	pioneer	NOUN
easat-4204	116	12	nor	nor	CCONJ
easat-4204	116	13	workers	worker	NOUN
easat-4204	116	14	are	be	AUX
easat-4204	116	15	persuaded	persuade	VERB
easat-4204	116	16	by	by	ADP
easat-4204	116	17	individualistic	individualistic	ADJ
easat-4204	116	18	objectives	objective	NOUN
easat-4204	116	19	.	.	PUNCT
easat-4204	117	1	this	this	PRON
easat-4204	117	2	is	be	AUX
easat-4204	117	3	often	often	ADV
easat-4204	117	4	affirmed	affirm	VERB
easat-4204	117	5	by	by	ADP
easat-4204	117	6	davis	davis	PROPN
easat-4204	117	7	,	,	PUNCT
easat-4204	117	8	et	et	PROPN
easat-4204	117	9	al	al	PROPN
easat-4204	117	10	.	.	PUNCT
easat-4204	118	1	[	[	X
easat-4204	118	2	35	35	NUM
easat-4204	118	3	]	]	PUNCT
easat-4204	118	4	who	who	PRON
easat-4204	118	5	uncovered	uncover	VERB
easat-4204	118	6	that	that	DET
easat-4204	118	7	director	director	NOUN
easat-4204	118	8	are	be	AUX
easat-4204	118	9	not	not	PART
easat-4204	118	10	spurred	spur	VERB
easat-4204	118	11	by	by	ADP
easat-4204	118	12	their	their	PRON
easat-4204	118	13	individual	individual	ADJ
easat-4204	118	14	wants	want	VERB
easat-4204	118	15	.	.	PUNCT
easat-4204	119	1	2.4	2.4	NUM
easat-4204	119	2	.	.	PUNCT
easat-4204	120	1	positive	positive	ADJ
easat-4204	120	2	accounting	accounting	NOUN
easat-4204	120	3	theory	theory	NOUN
easat-4204	120	4	positive	positive	ADJ
easat-4204	120	5	bookkeeping	bookkeeping	NOUN
easat-4204	120	6	hypothesis	hypothesis	NOUN
easat-4204	120	7	(	(	PUNCT
easat-4204	120	8	pat)is	pat)is	VERB
easat-4204	120	9	a	a	DET
easat-4204	120	10	hypothesis	hypothesis	NOUN
easat-4204	120	11	created	create	VERB
easat-4204	120	12	by	by	ADP
easat-4204	120	13	watts	watt	NOUN
easat-4204	120	14	and	and	CCONJ
easat-4204	120	15	zimmerman	zimmerman	PROPN
easat-4204	121	1	[	[	X
easat-4204	121	2	36	36	NUM
easat-4204	121	3	]	]	X
easat-4204	121	4	could	could	AUX
easat-4204	121	5	be	be	AUX
easat-4204	121	6	a	a	DET
easat-4204	121	7	hypothesis	hypothesis	NOUN
easat-4204	121	8	that	that	PRON
easat-4204	121	9	clarifies	clarify	VERB
easat-4204	121	10	how	how	SCONJ
easat-4204	121	11	a	a	DET
easat-4204	121	12	chief	chief	NOUN
easat-4204	121	13	predicts	predict	VERB
easat-4204	121	14	the	the	DET
easat-4204	121	15	hones	hone	NOUN
easat-4204	121	16	that	that	PRON
easat-4204	121	17	will	will	AUX
easat-4204	121	18	be	be	AUX
easat-4204	121	19	taken	take	VERB
easat-4204	121	20	after	after	ADV
easat-4204	121	21	in	in	ADP
easat-4204	121	22	certain	certain	ADJ
easat-4204	121	23	circumstances	circumstance	NOUN
easat-4204	121	24	.	.	PUNCT
easat-4204	122	1	positive	positive	ADJ
easat-4204	122	2	bookkeeping	bookkeeping	NOUN
easat-4204	122	3	hypothesis	hypothesis	NOUN
easat-4204	122	4	moreover	moreover	ADV
easat-4204	122	5	emphasizes	emphasize	VERB
easat-4204	122	6	the	the	DET
easat-4204	122	7	flexibility	flexibility	NOUN
easat-4204	122	8	to	to	PART
easat-4204	122	9	select	select	VERB
easat-4204	122	10	one	one	NUM
easat-4204	122	11	alternative	alternative	NOUN
easat-4204	122	12	among	among	ADP
easat-4204	122	13	a	a	DET
easat-4204	122	14	few	few	ADJ
easat-4204	122	15	bookkeeping	bookkeeping	NOUN
easat-4204	122	16	standards	standard	NOUN
easat-4204	122	17	to	to	PART
easat-4204	122	18	maximize	maximize	VERB
easat-4204	122	19	the	the	DET
easat-4204	122	20	esteem	esteem	NOUN
easat-4204	122	21	of	of	ADP
easat-4204	122	22	the	the	DET
easat-4204	122	23	company	company	NOUN
easat-4204	122	24	.	.	PUNCT
easat-4204	123	1	opportunity	opportunity	NOUN
easat-4204	123	2	to	to	PART
easat-4204	123	3	select	select	VERB
easat-4204	123	4	makes	make	VERB
easat-4204	123	5	pioneers	pioneer	NOUN
easat-4204	123	6	powerless	powerless	ADJ
easat-4204	123	7	to	to	ADP
easat-4204	123	8	deft	deft	ADJ
easat-4204	123	9	activities	activity	NOUN
easat-4204	123	10	.	.	PUNCT
easat-4204	124	1	this	this	DET
easat-4204	124	2	hypothesis	hypothesis	NOUN
easat-4204	124	3	clarifies	clarify	VERB
easat-4204	124	4	three	three	NUM
easat-4204	124	5	sorts	sort	NOUN
easat-4204	124	6	of	of	ADP
easat-4204	124	7	theories	theory	NOUN
easat-4204	124	8	that	that	PRON
easat-4204	124	9	speak	speak	VERB
easat-4204	124	10	to	to	ADP
easat-4204	124	11	bookkeeping	bookkeeping	NOUN
easat-4204	124	12	standards	standard	NOUN
easat-4204	124	13	,	,	PUNCT
easat-4204	124	14	specifically	specifically	ADV
easat-4204	124	15	reward	reward	VERB
easat-4204	124	16	plans	plan	NOUN
easat-4204	124	17	,	,	PUNCT
easat-4204	124	18	obligation	obligation	NOUN
easat-4204	124	19	contracts	contract	NOUN
easat-4204	124	20	,	,	PUNCT
easat-4204	124	21	and	and	CCONJ
easat-4204	124	22	political	political	ADJ
easat-4204	124	23	costs	cost	NOUN
easat-4204	124	24	.	.	PUNCT
easat-4204	125	1	2.5	2.5	NUM
easat-4204	125	2	.	.	PUNCT
easat-4204	126	1	stakeholder	stakeholder	NOUN
easat-4204	126	2	theory	theory	NOUN
easat-4204	126	3	agreeing	agree	VERB
easat-4204	126	4	to	to	ADP
easat-4204	126	5	freeman	freeman	PROPN
easat-4204	127	1	[	[	X
easat-4204	127	2	37	37	NUM
easat-4204	127	3	]	]	X
easat-4204	127	4	partners	partner	NOUN
easat-4204	127	5	are	be	AUX
easat-4204	127	6	bunches	bunche	NOUN
easat-4204	127	7	or	or	CCONJ
easat-4204	127	8	people	people	NOUN
easat-4204	127	9	who	who	PRON
easat-4204	127	10	can	can	AUX
easat-4204	127	11	impact	impact	VERB
easat-4204	127	12	each	each	DET
easat-4204	127	13	other	other	ADJ
easat-4204	127	14	through	through	ADP
easat-4204	127	15	accomplishing	accomplish	VERB
easat-4204	127	16	certain	certain	ADJ
easat-4204	127	17	objectives	objective	NOUN
easat-4204	127	18	.	.	PUNCT
easat-4204	128	1	agreeing	agree	VERB
easat-4204	128	2	to	to	PART
easat-4204	128	3	partner	partner	NOUN
easat-4204	128	4	hypothesis	hypothesis	NOUN
easat-4204	128	5	,	,	PUNCT
easat-4204	128	6	a	a	DET
easat-4204	128	7	company	company	NOUN
easat-4204	128	8	is	be	AUX
easat-4204	128	9	n't	not	PART
easat-4204	128	10	an	an	DET
easat-4204	128	11	substance	substance	NOUN
easat-4204	128	12	that	that	SCONJ
easat-4204	128	13	as	as	SCONJ
easat-4204	128	14	it	it	PRON
easat-4204	128	15	were	be	AUX
easat-4204	128	16	acts	act	NOUN
easat-4204	128	17	for	for	ADP
easat-4204	128	18	its	its	PRON
easat-4204	128	19	possess	possess	NOUN
easat-4204	128	20	interface	interface	NOUN
easat-4204	128	21	,	,	PUNCT
easat-4204	128	22	but	but	CCONJ
easat-4204	128	23	must	must	AUX
easat-4204	128	24	produce	produce	VERB
easat-4204	128	25	benefits	benefit	NOUN
easat-4204	128	26	for	for	ADP
easat-4204	128	27	partners	partner	NOUN
easat-4204	128	28	.	.	PUNCT
easat-4204	129	1	companies	company	NOUN
easat-4204	129	2	must	must	AUX
easat-4204	129	3	endeavor	endeavor	VERB
easat-4204	129	4	to	to	PART
easat-4204	129	5	preserve	preserve	VERB
easat-4204	129	6	great	great	ADJ
easat-4204	129	7	connections	connection	NOUN
easat-4204	129	8	by	by	ADP
easat-4204	129	9	assembly	assembly	NOUN
easat-4204	129	10	desires	desire	NOUN
easat-4204	129	11	and	and	CCONJ
easat-4204	129	12	wants	want	VERB
easat-4204	129	13	of	of	ADP
easat-4204	129	14	partners	partner	NOUN
easat-4204	129	15	,	,	PUNCT
easat-4204	129	16	particularly	particularly	ADV
easat-4204	129	17	partners	partner	NOUN
easat-4204	129	18	who	who	PRON
easat-4204	129	19	have	have	VERB
easat-4204	129	20	solid	solid	ADJ
easat-4204	129	21	control	control	NOUN
easat-4204	129	22	over	over	ADP
easat-4204	129	23	the	the	DET
easat-4204	129	24	accessibility	accessibility	NOUN
easat-4204	129	25	of	of	ADP
easat-4204	129	26	assets	asset	NOUN
easat-4204	129	27	[	[	X
easat-4204	129	28	38	38	NUM
easat-4204	129	29	]	]	PUNCT
easat-4204	129	30	.	.	PUNCT
easat-4204	130	1	2.6	2.6	NUM
easat-4204	130	2	.	.	PUNCT
easat-4204	131	1	understanding	understand	VERB
easat-4204	131	2	tax	tax	NOUN
easat-4204	131	3	avoidance	avoidance	NOUN
easat-4204	131	4	different	different	ADJ
easat-4204	131	5	writing	writing	NOUN
easat-4204	131	6	on	on	ADP
easat-4204	131	7	the	the	DET
easat-4204	131	8	definition	definition	NOUN
easat-4204	131	9	of	of	ADP
easat-4204	131	10	charge	charge	NOUN
easat-4204	131	11	shirking	shirk	VERB
easat-4204	131	12	,	,	PUNCT
easat-4204	131	13	counting	counting	NOUN
easat-4204	131	14	barr	barr	PROPN
easat-4204	131	15	,	,	PUNCT
easat-4204	131	16	et	et	PROPN
easat-4204	131	17	al	al	PROPN
easat-4204	131	18	.	.	PUNCT
easat-4204	132	1	[	[	X
easat-4204	132	2	39	39	NUM
easat-4204	132	3	]	]	PUNCT
easat-4204	132	4	expressed	express	VERB
easat-4204	132	5	that	that	SCONJ
easat-4204	132	6	assess	assess	NOUN
easat-4204	132	7	shirking	shirking	NOUN
easat-4204	132	8	is	be	AUX
easat-4204	132	9	the	the	DET
easat-4204	132	10	control	control	NOUN
easat-4204	132	11	of	of	ADP
easat-4204	132	12	genuine	genuine	ADJ
easat-4204	132	13	and	and	CCONJ
easat-4204	132	14	settled	settle	VERB
easat-4204	132	15	wage	wage	NOUN
easat-4204	132	16	in	in	ADP
easat-4204	132	17	understanding	understanding	NOUN
easat-4204	132	18	with	with	ADP
easat-4204	132	19	the	the	DET
easat-4204	132	20	arrangements	arrangement	NOUN
easat-4204	132	21	of	of	ADP
easat-4204	132	22	assess	assess	NOUN
easat-4204	132	23	laws	law	NOUN
easat-4204	132	24	to	to	PART
easat-4204	132	25	diminish	diminish	VERB
easat-4204	132	26	the	the	DET
easat-4204	132	27	sum	sum	NOUN
easat-4204	132	28	of	of	ADP
easat-4204	132	29	charge	charge	NOUN
easat-4204	132	30	owed	owe	VERB
easat-4204	132	31	.	.	PUNCT
easat-4204	133	1	agreeing	agree	VERB
easat-4204	133	2	to	to	PART
easat-4204	133	3	shafer	shafer	VERB
easat-4204	133	4	and	and	CCONJ
easat-4204	133	5	simmons	simmon	NOUN
easat-4204	133	6	[	[	X
easat-4204	133	7	40	40	NUM
easat-4204	133	8	]	]	PUNCT
easat-4204	133	9	assess	assess	NOUN
easat-4204	133	10	evasion	evasion	NOUN
easat-4204	133	11	may	may	AUX
easat-4204	133	12	be	be	AUX
easat-4204	133	13	an	an	DET
easat-4204	133	14	exchange	exchange	NOUN
easat-4204	133	15	plot	plot	NOUN
easat-4204	133	16	that	that	PRON
easat-4204	133	17	points	point	VERB
easat-4204	133	18	to	to	PART
easat-4204	133	19	diminish	diminish	VERB
easat-4204	133	20	the	the	DET
easat-4204	133	21	assess	assess	NOUN
easat-4204	133	22	burden	burden	NOUN
easat-4204	133	23	by	by	ADP
easat-4204	133	24	abusing	abuse	VERB
easat-4204	133	25	different	different	ADJ
easat-4204	133	26	shortcomings	shortcoming	NOUN
easat-4204	133	27	(	(	PUNCT
easat-4204	133	28	escape	escape	VERB
easat-4204	133	29	clauses	clause	NOUN
easat-4204	133	30	)	)	PUNCT
easat-4204	133	31	in	in	ADP
easat-4204	133	32	a	a	DET
easat-4204	133	33	country	country	NOUN
easat-4204	133	34	's	's	PART
easat-4204	133	35	assess	assess	NOUN
easat-4204	133	36	arrangements	arrangement	NOUN
easat-4204	133	37	so	so	SCONJ
easat-4204	133	38	that	that	SCONJ
easat-4204	133	39	the	the	DET
easat-4204	133	40	assess	assess	NOUN
easat-4204	133	41	specialist	specialist	NOUN
easat-4204	133	42	is	be	AUX
easat-4204	133	43	pronounced	pronounce	VERB
easat-4204	133	44	true	true	ADJ
easat-4204	133	45	blue	blue	NOUN
easat-4204	133	46	since	since	SCONJ
easat-4204	133	47	it	it	PRON
easat-4204	133	48	does	do	AUX
easat-4204	133	49	not	not	PART
easat-4204	133	50	damage	damage	VERB
easat-4204	133	51	charge	charge	NOUN
easat-4204	133	52	controls	control	VERB
easat-4204	133	53	butje	butje	NOUN
easat-4204	133	54	and	and	CCONJ
easat-4204	133	55	tjondro	tjondro	NOUN
easat-4204	134	1	[	[	X
easat-4204	134	2	41	41	NUM
easat-4204	134	3	]	]	PUNCT
easat-4204	134	4	.	.	PUNCT
easat-4204	135	1	lim	lim	PROPN
easat-4204	136	1	[	[	X
easat-4204	136	2	6	6	NUM
easat-4204	136	3	]	]	PUNCT
easat-4204	136	4	characterizes	characterize	VERB
easat-4204	136	5	assess	assess	NOUN
easat-4204	136	6	shirking	shirking	NOUN
easat-4204	136	7	as	as	ADP
easat-4204	136	8	assess	assess	NOUN
easat-4204	136	9	reserve	reserve	NOUN
easat-4204	136	10	funds	fund	NOUN
easat-4204	136	11	that	that	PRON
easat-4204	136	12	emerge	emerge	VERB
easat-4204	136	13	by	by	ADP
easat-4204	136	14	abusing	abuse	VERB
easat-4204	136	15	tax	tax	NOUN
easat-4204	136	16	provisions	provision	NOUN
easat-4204	136	17	that	that	PRON
easat-4204	136	18	are	be	AUX
easat-4204	136	19	carried	carry	VERB
easat-4204	136	20	out	out	ADP
easat-4204	136	21	legitimately	legitimately	ADV
easat-4204	136	22	to	to	PART
easat-4204	136	23	play	play	VERB
easat-4204	136	24	down	down	ADP
easat-4204	136	25	commitments	commitment	NOUN
easat-4204	136	26	.	.	PUNCT
easat-4204	137	1	hanlon	hanlon	NOUN
easat-4204	137	2	and	and	CCONJ
easat-4204	137	3	heitzman	heitzman	NOUN
easat-4204	137	4	[	[	X
easat-4204	137	5	5	5	NUM
easat-4204	137	6	]	]	PUNCT
easat-4204	137	7	expressed	express	VERB
easat-4204	137	8	that	that	SCONJ
easat-4204	137	9	charge	charge	NOUN
easat-4204	137	10	shirking	shirking	NOUN
easat-4204	137	11	may	may	AUX
easat-4204	137	12	be	be	AUX
easat-4204	137	13	a	a	DET
easat-4204	137	14	arrangement	arrangement	NOUN
easat-4204	137	15	of	of	ADP
easat-4204	137	16	charge	charge	NOUN
easat-4204	137	17	arranging	arrange	VERB
easat-4204	137	18	exercises	exercise	NOUN
easat-4204	137	19	to	to	PART
easat-4204	137	20	unequivocally	unequivocally	ADV
easat-4204	137	21	diminish	diminish	VERB
easat-4204	137	22	the	the	DET
easat-4204	137	23	sum	sum	NOUN
easat-4204	137	24	of	of	ADP
easat-4204	137	25	assess	assess	NOUN
easat-4204	137	26	.	.	PUNCT
easat-4204	138	1	chen	chen	PROPN
easat-4204	138	2	,	,	PUNCT
easat-4204	138	3	et	et	PROPN
easat-4204	138	4	al	al	PROPN
easat-4204	138	5	.	.	PUNCT
easat-4204	139	1	[	[	X
easat-4204	139	2	4	4	X
easat-4204	139	3	]	]	PUNCT
easat-4204	139	4	expressed	express	VERB
easat-4204	139	5	that	that	SCONJ
easat-4204	139	6	the	the	DET
easat-4204	139	7	huge	huge	ADJ
easat-4204	139	8	assess	assess	NOUN
easat-4204	139	9	burden	burden	NOUN
easat-4204	139	10	borne	bear	VERB
easat-4204	139	11	by	by	ADP
easat-4204	139	12	the	the	DET
easat-4204	139	13	company	company	NOUN
easat-4204	139	14	and	and	CCONJ
easat-4204	139	15	shareholders	shareholder	NOUN
easat-4204	139	16	is	be	AUX
easat-4204	139	17	suspected	suspect	VERB
easat-4204	139	18	of	of	ADP
easat-4204	139	19	being	be	AUX
easat-4204	139	20	due	due	ADJ
easat-4204	139	21	to	to	ADP
easat-4204	139	22	shareholders	shareholder	NOUN
easat-4204	139	23	needing	need	VERB
easat-4204	139	24	to	to	PART
easat-4204	139	25	maintain	maintain	VERB
easat-4204	139	26	a	a	DET
easat-4204	139	27	strategic	strategic	ADJ
easat-4204	139	28	distance	distance	NOUN
easat-4204	139	29	from	from	ADP
easat-4204	139	30	charges	charge	NOUN
easat-4204	139	31	,	,	PUNCT
easat-4204	139	32	and	and	CCONJ
easat-4204	139	33	the	the	DET
easat-4204	139	34	company	company	NOUN
easat-4204	139	35	diminishes	diminish	VERB
easat-4204	139	36	the	the	DET
easat-4204	139	37	sum	sum	NOUN
easat-4204	139	38	of	of	ADP
easat-4204	139	39	charge	charge	NOUN
easat-4204	139	40	to	to	PART
easat-4204	139	41	be	be	AUX
easat-4204	139	42	paid	pay	VERB
easat-4204	139	43	,	,	PUNCT
easat-4204	139	44	so	so	ADV
easat-4204	139	45	the	the	DET
easat-4204	139	46	company	company	NOUN
easat-4204	139	47	is	be	AUX
easat-4204	139	48	carrying	carry	VERB
easat-4204	139	49	out	out	ADP
easat-4204	139	50	assess	assess	NOUN
easat-4204	139	51	shirking	shirk	VERB
easat-4204	139	52	[	[	X
easat-4204	139	53	42	42	NUM
easat-4204	139	54	]	]	PUNCT
easat-4204	139	55	straight	straight	ADV
easat-4204	139	56	to	to	ADP
easat-4204	139	57	the	the	DET
easat-4204	139	58	point	point	NOUN
easat-4204	139	59	et	et	PROPN
easat-4204	139	60	al	al	PROPN
easat-4204	139	61	.	.	PROPN
easat-4204	139	62	,	,	PUNCT
easat-4204	139	63	2009	2009	NUM
easat-4204	139	64	.	.	PUNCT
easat-4204	140	1	anticipation	anticipation	NOUN
easat-4204	140	2	of	of	ADP
easat-4204	140	3	assess	assess	NOUN
easat-4204	140	4	shirking	shirk	VERB
easat-4204	140	5	by	by	ADP
easat-4204	140	6	allingham	allingham	NOUN
easat-4204	140	7	and	and	CCONJ
easat-4204	140	8	sandmo	sandmo	NOUN
easat-4204	141	1	[	[	X
easat-4204	141	2	43	43	NUM
easat-4204	141	3	]	]	PUNCT
easat-4204	141	4	illustrates	illustrate	VERB
easat-4204	141	5	that	that	SCONJ
easat-4204	141	6	person	person	NOUN
easat-4204	141	7	citizens	citizen	NOUN
easat-4204	141	8	attempt	attempt	VERB
easat-4204	141	9	to	to	PART
easat-4204	141	10	maximize	maximize	VERB
easat-4204	141	11	their	their	PRON
easat-4204	141	12	utility	utility	NOUN
easat-4204	141	13	from	from	ADP
easat-4204	141	14	assess	assess	NOUN
easat-4204	141	15	shirking	shirk	VERB
easat-4204	141	16	by	by	ADP
easat-4204	141	17	considering	consider	VERB
easat-4204	141	18	three	three	NUM
easat-4204	141	19	fundamental	fundamental	ADJ
easat-4204	141	20	variables	variable	NOUN
easat-4204	141	21	:	:	PUNCT
easat-4204	141	22	the	the	DET
easat-4204	141	23	likelihood	likelihood	NOUN
easat-4204	141	24	of	of	ADP
easat-4204	141	25	being	be	AUX
easat-4204	141	26	caught	catch	VERB
easat-4204	141	27	,	,	PUNCT
easat-4204	141	28	the	the	DET
easat-4204	141	29	measure	measure	NOUN
easat-4204	141	30	of	of	ADP
easat-4204	141	31	the	the	DET
easat-4204	141	32	punishment	punishment	NOUN
easat-4204	141	33	,	,	PUNCT
easat-4204	141	34	and	and	CCONJ
easat-4204	141	35	their	their	PRON
easat-4204	141	36	level	level	NOUN
easat-4204	141	37	of	of	ADP
easat-4204	141	38	chance	chance	NOUN
easat-4204	141	39	abhorrence	abhorrence	NOUN
easat-4204	141	40	.	.	PUNCT
easat-4204	142	1	here	here	ADV
easat-4204	142	2	people	people	NOUN
easat-4204	142	3	are	be	AUX
easat-4204	142	4	expected	expect	VERB
easat-4204	142	5	to	to	PART
easat-4204	142	6	have	have	VERB
easat-4204	142	7	no	no	DET
easat-4204	142	8	ethical	ethical	ADJ
easat-4204	142	9	or	or	CCONJ
easat-4204	142	10	civic	civic	ADJ
easat-4204	142	11	commitment	commitment	NOUN
easat-4204	142	12	to	to	PART
easat-4204	142	13	pay	pay	VERB
easat-4204	142	14	charges	charge	NOUN
easat-4204	142	15	.	.	PUNCT
easat-4204	143	1	instep	instep	NOUN
easat-4204	143	2	,	,	PUNCT
easat-4204	143	3	they	they	PRON
easat-4204	143	4	select	select	VERB
easat-4204	143	5	the	the	DET
easat-4204	143	6	ideal	ideal	ADJ
easat-4204	143	7	level	level	NOUN
easat-4204	143	8	of	of	ADP
easat-4204	143	9	tax	tax	NOUN
easat-4204	143	10	avoidance	avoidance	NOUN
easat-4204	143	11	to	to	PART
easat-4204	143	12	maximize	maximize	VERB
easat-4204	143	13	their	their	PRON
easat-4204	143	14	anticipated	anticipate	VERB
easat-4204	143	15	utility	utility	NOUN
easat-4204	143	16	.	.	PUNCT
easat-4204	144	1	charge	charge	NOUN
easat-4204	144	2	evasion	evasion	NOUN
easat-4204	144	3	may	may	AUX
easat-4204	144	4	be	be	AUX
easat-4204	144	5	a	a	DET
easat-4204	144	6	hazardous	hazardous	ADJ
easat-4204	144	7	choice	choice	NOUN
easat-4204	144	8	.	.	PUNCT
easat-4204	145	1	633	633	NUM
easat-4204	145	2	edelweiss	edelweiss	PROPN
easat-4204	145	3	applied	apply	VERB
easat-4204	145	4	science	science	NOUN
easat-4204	145	5	and	and	CCONJ
easat-4204	145	6	technology	technology	NOUN
easat-4204	145	7	issn	issn	PROPN
easat-4204	145	8	:	:	PUNCT
easat-4204	145	9	2576	2576	NUM
easat-4204	145	10	-	-	SYM
easat-4204	145	11	8484	8484	NUM
easat-4204	145	12	vol	vol	NOUN
easat-4204	145	13	.	.	PROPN
easat-4204	146	1	9	9	NUM
easat-4204	146	2	,	,	PUNCT
easat-4204	146	3	no	no	INTJ
easat-4204	146	4	.	.	NOUN
easat-4204	146	5	1	1	NUM
easat-4204	146	6	:	:	PUNCT
easat-4204	146	7	628	628	NUM
easat-4204	146	8	-	-	SYM
easat-4204	146	9	648	648	NUM
easat-4204	146	10	,	,	PUNCT
easat-4204	146	11	2025	2025	NUM
easat-4204	146	12	doi	doi	NOUN
easat-4204	146	13	:	:	PUNCT
easat-4204	146	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	146	15	©	©	PROPN
easat-4204	146	16	2025	2025	NUM
easat-4204	146	17	by	by	ADP
easat-4204	146	18	the	the	DET
easat-4204	146	19	authors	author	NOUN
easat-4204	146	20	;	;	PUNCT
easat-4204	146	21	licensee	licensee	PROPN
easat-4204	146	22	learning	learning	NOUN
easat-4204	146	23	gate	gate	VERB
easat-4204	146	24	the	the	DET
easat-4204	146	25	tall	tall	ADJ
easat-4204	146	26	returns	return	NOUN
easat-4204	146	27	from	from	ADP
easat-4204	146	28	charge	charge	NOUN
easat-4204	146	29	shirking	shirking	NOUN
easat-4204	146	30	will	will	AUX
easat-4204	146	31	be	be	AUX
easat-4204	146	32	counterbalanced	counterbalance	VERB
easat-4204	146	33	by	by	ADP
easat-4204	146	34	the	the	DET
easat-4204	146	35	punishments	punishment	NOUN
easat-4204	146	36	forced	force	VERB
easat-4204	146	37	by	by	ADP
easat-4204	146	38	the	the	DET
easat-4204	146	39	assess	assess	NOUN
easat-4204	146	40	specialists	specialist	NOUN
easat-4204	146	41	in	in	ADP
easat-4204	146	42	case	case	NOUN
easat-4204	146	43	caught	catch	VERB
easat-4204	146	44	.	.	PUNCT
easat-4204	147	1	in	in	ADP
easat-4204	147	2	this	this	DET
easat-4204	147	3	way	way	NOUN
easat-4204	147	4	,	,	PUNCT
easat-4204	147	5	people	people	NOUN
easat-4204	147	6	ought	ought	AUX
easat-4204	147	7	to	to	PART
easat-4204	147	8	favor	favor	VERB
easat-4204	147	9	assess	assess	NOUN
easat-4204	147	10	evasion	evasion	NOUN
easat-4204	147	11	as	as	ADV
easat-4204	147	12	long	long	ADV
easat-4204	147	13	as	as	SCONJ
easat-4204	147	14	the	the	DET
easat-4204	147	15	potential	potential	ADJ
easat-4204	147	16	benefits	benefit	NOUN
easat-4204	147	17	are	be	AUX
easat-4204	147	18	anticipated	anticipate	VERB
easat-4204	147	19	to	to	PART
easat-4204	147	20	exceed	exceed	VERB
easat-4204	147	21	the	the	DET
easat-4204	147	22	potential	potential	ADJ
easat-4204	147	23	misfortunes	misfortune	NOUN
easat-4204	147	24	,	,	PUNCT
easat-4204	147	25	but	but	CCONJ
easat-4204	147	26	their	their	PRON
easat-4204	147	27	choice	choice	NOUN
easat-4204	147	28	of	of	ADP
easat-4204	147	29	charge	charge	NOUN
easat-4204	147	30	evasion	evasion	NOUN
easat-4204	147	31	will	will	AUX
easat-4204	147	32	be	be	AUX
easat-4204	147	33	directed	direct	VERB
easat-4204	147	34	by	by	ADP
easat-4204	147	35	their	their	PRON
easat-4204	147	36	level	level	NOUN
easat-4204	147	37	of	of	ADP
easat-4204	147	38	risk	risk	NOUN
easat-4204	147	39	aversion	aversion	NOUN
easat-4204	147	40	.	.	PUNCT
easat-4204	148	1	as	as	SCONJ
easat-4204	148	2	appeared	appear	VERB
easat-4204	148	3	in	in	ADP
easat-4204	148	4	prospect	prospect	ADJ
easat-4204	148	5	hypothesis	hypothesis	NOUN
easat-4204	148	6	,	,	PUNCT
easat-4204	148	7	people	people	NOUN
easat-4204	148	8	may	may	AUX
easat-4204	148	9	esteem	esteem	VERB
easat-4204	148	10	incremental	incremental	ADJ
easat-4204	148	11	misfortunes	misfortune	NOUN
easat-4204	148	12	more	more	ADJ
easat-4204	148	13	than	than	ADP
easat-4204	148	14	incremental	incremental	ADJ
easat-4204	148	15	picks	pick	VERB
easat-4204	148	16	up	up	ADP
easat-4204	148	17	.	.	PUNCT
easat-4204	149	1	the	the	DET
easat-4204	149	2	asymmetry	asymmetry	NOUN
easat-4204	149	3	between	between	ADP
easat-4204	149	4	utility	utility	NOUN
easat-4204	149	5	costs	cost	NOUN
easat-4204	149	6	and	and	CCONJ
easat-4204	149	7	benefits	benefit	NOUN
easat-4204	149	8	may	may	AUX
easat-4204	149	9	compel	compel	VERB
easat-4204	149	10	person	person	NOUN
easat-4204	149	11	citizens	citizen	NOUN
easat-4204	149	12	from	from	ADP
easat-4204	149	13	accomplishing	accomplish	VERB
easat-4204	149	14	the	the	DET
easat-4204	149	15	ideal	ideal	ADJ
easat-4204	149	16	level	level	NOUN
easat-4204	149	17	of	of	ADP
easat-4204	149	18	assess	assess	NOUN
easat-4204	149	19	shirking	shirk	VERB
easat-4204	149	20	.	.	PUNCT
easat-4204	150	1	2.7	2.7	NUM
easat-4204	150	2	.	.	PUNCT
easat-4204	150	3	tax	tax	NOUN
easat-4204	150	4	avoidance	avoidance	NOUN
easat-4204	150	5	principle	principle	NOUN
easat-4204	150	6	there	there	PRON
easat-4204	150	7	are	be	VERB
easat-4204	150	8	three	three	NUM
easat-4204	150	9	standards	standard	NOUN
easat-4204	150	10	put	put	VERB
easat-4204	150	11	forward	forward	ADV
easat-4204	150	12	by	by	ADP
easat-4204	150	13	stiglitz	stiglitz	PROPN
easat-4204	150	14	[	[	X
easat-4204	150	15	44	44	NUM
easat-4204	150	16	]	]	PUNCT
easat-4204	150	17	in	in	ADP
easat-4204	150	18	charge	charge	NOUN
easat-4204	150	19	shirking	shirking	NOUN
easat-4204	150	20	,	,	PUNCT
easat-4204	150	21	to	to	PART
easat-4204	150	22	be	be	AUX
easat-4204	150	23	specific	specific	ADJ
easat-4204	150	24	to	to	PART
easat-4204	150	25	begin	begin	VERB
easat-4204	150	26	with	with	ADP
easat-4204	150	27	assess	assess	NOUN
easat-4204	150	28	deferral	deferral	NOUN
easat-4204	150	29	where	where	SCONJ
easat-4204	150	30	the	the	DET
easat-4204	150	31	current	current	ADJ
easat-4204	150	32	rebate	rebate	NOUN
easat-4204	150	33	esteem	esteem	NOUN
easat-4204	150	34	of	of	ADP
easat-4204	150	35	the	the	DET
easat-4204	150	36	conceded	concede	VERB
easat-4204	150	37	charge	charge	NOUN
easat-4204	150	38	is	be	AUX
easat-4204	150	39	much	much	ADV
easat-4204	150	40	less	less	ADJ
easat-4204	150	41	than	than	ADP
easat-4204	150	42	the	the	DET
easat-4204	150	43	current	current	ADJ
easat-4204	150	44	assesses	assesse	NOUN
easat-4204	150	45	paid	pay	VERB
easat-4204	150	46	.	.	PUNCT
easat-4204	151	1	at	at	ADP
easat-4204	151	2	that	that	DET
easat-4204	151	3	point	point	NOUN
easat-4204	151	4	charge	charge	NOUN
easat-4204	151	5	arbitrage	arbitrage	NOUN
easat-4204	151	6	between	between	ADP
easat-4204	151	7	people	people	NOUN
easat-4204	151	8	within	within	ADP
easat-4204	151	9	the	the	DET
easat-4204	151	10	confront	confront	NOUN
easat-4204	151	11	of	of	ADP
easat-4204	151	12	contrasts	contrast	NOUN
easat-4204	151	13	in	in	ADP
easat-4204	151	14	charge	charge	NOUN
easat-4204	151	15	underpayment	underpayment	NOUN
easat-4204	151	16	(	(	PUNCT
easat-4204	151	17	or	or	CCONJ
easat-4204	151	18	the	the	DET
easat-4204	151	19	same	same	ADJ
easat-4204	151	20	person	person	NOUN
easat-4204	151	21	faces	face	VERB
easat-4204	151	22	diverse	diverse	ADJ
easat-4204	151	23	charge	charge	NOUN
easat-4204	151	24	rates	rate	NOUN
easat-4204	151	25	at	at	ADP
easat-4204	151	26	diverse	diverse	ADJ
easat-4204	151	27	times	time	NOUN
easat-4204	151	28	)	)	PUNCT
easat-4204	151	29	.	.	PUNCT
easat-4204	152	1	this	this	DET
easat-4204	152	2	strategy	strategy	NOUN
easat-4204	152	3	is	be	AUX
easat-4204	152	4	exceptionally	exceptionally	ADV
easat-4204	152	5	successful	successful	ADJ
easat-4204	152	6	in	in	ADP
easat-4204	152	7	lessening	lessen	VERB
easat-4204	152	8	assess	assess	NOUN
easat-4204	152	9	liabilities	liability	NOUN
easat-4204	152	10	inside	inside	ADP
easat-4204	152	11	a	a	DET
easat-4204	152	12	family	family	NOUN
easat-4204	152	13	;	;	PUNCT
easat-4204	152	14	but	but	CCONJ
easat-4204	152	15	distinctive	distinctive	ADJ
easat-4204	152	16	charge	charge	NOUN
easat-4204	152	17	rates	rate	NOUN
easat-4204	152	18	can	can	AUX
easat-4204	152	19	too	too	ADV
easat-4204	152	20	cause	cause	VERB
easat-4204	152	21	exchanges	exchange	NOUN
easat-4204	152	22	between	between	ADP
easat-4204	152	23	people	people	NOUN
easat-4204	152	24	at	at	ADP
easat-4204	152	25	diverse	diverse	ADJ
easat-4204	152	26	times	time	NOUN
easat-4204	152	27	that	that	PRON
easat-4204	152	28	considerably	considerably	ADV
easat-4204	152	29	diminish	diminish	VERB
easat-4204	152	30	by	by	ADP
easat-4204	152	31	and	and	CCONJ
easat-4204	152	32	large	large	ADJ
easat-4204	152	33	charge	charge	NOUN
easat-4204	152	34	liabilities	liability	NOUN
easat-4204	152	35	.	.	PUNCT
easat-4204	153	1	and	and	CCONJ
easat-4204	153	2	the	the	DET
easat-4204	153	3	final	final	NOUN
easat-4204	153	4	is	be	AUX
easat-4204	153	5	cross	cross	ADJ
easat-4204	153	6	-	-	ADJ
easat-4204	153	7	income	income	ADJ
easat-4204	153	8	stream	stream	NOUN
easat-4204	153	9	charge	charge	NOUN
easat-4204	153	10	arbitrage	arbitrage	NOUN
easat-4204	153	11	within	within	ADP
easat-4204	153	12	the	the	DET
easat-4204	153	13	confront	confront	NOUN
easat-4204	153	14	ofdifference	ofdifference	NOUN
easat-4204	153	15	in	in	ADP
easat-4204	153	16	charge	charge	NOUN
easat-4204	153	17	treatment	treatment	NOUN
easat-4204	153	18	,	,	PUNCT
easat-4204	153	19	to	to	PART
easat-4204	153	20	be	be	AUX
easat-4204	153	21	specific	specific	ADJ
easat-4204	153	22	that	that	SCONJ
easat-4204	153	23	long	long	ADJ
easat-4204	153	24	-	-	PUNCT
easat-4204	153	25	term	term	NOUN
easat-4204	153	26	capital	capital	NOUN
easat-4204	153	27	picks	pick	VERB
easat-4204	153	28	up	up	ADP
easat-4204	153	29	are	be	AUX
easat-4204	153	30	burdened	burden	VERB
easat-4204	153	31	at	at	ADP
easat-4204	153	32	a	a	DET
easat-4204	153	33	lower	low	ADJ
easat-4204	153	34	rate	rate	NOUN
easat-4204	153	35	than	than	ADP
easat-4204	153	36	other	other	ADJ
easat-4204	153	37	shapes	shape	NOUN
easat-4204	153	38	of	of	ADP
easat-4204	153	39	pay	pay	NOUN
easat-4204	153	40	from	from	ADP
easat-4204	153	41	capital	capital	NOUN
easat-4204	153	42	.	.	PUNCT
easat-4204	154	1	dyreng	dyreng	PROPN
easat-4204	154	2	,	,	PUNCT
easat-4204	154	3	et	et	PROPN
easat-4204	154	4	al	al	PROPN
easat-4204	154	5	.	.	PUNCT
easat-4204	155	1	[	[	X
easat-4204	155	2	9	9	NUM
easat-4204	155	3	]	]	PUNCT
easat-4204	155	4	charge	charge	NOUN
easat-4204	155	5	vulnerability	vulnerability	NOUN
easat-4204	155	6	is	be	AUX
easat-4204	155	7	the	the	DET
easat-4204	155	8	sum	sum	NOUN
easat-4204	155	9	of	of	ADP
easat-4204	155	10	unrecognized	unrecognized	ADJ
easat-4204	155	11	assess	assess	NOUN
easat-4204	155	12	benefits	benefit	NOUN
easat-4204	155	13	reported	report	VERB
easat-4204	155	14	at	at	ADP
easat-4204	155	15	the	the	DET
easat-4204	155	16	same	same	ADJ
easat-4204	155	17	time	time	NOUN
easat-4204	155	18	as	as	ADP
easat-4204	155	19	avoidance.tax	avoidance.tax	NOUN
easat-4204	155	20	.	.	PUNCT
easat-4204	155	21	asiri	asiri	PROPN
easat-4204	155	22	,	,	PUNCT
easat-4204	155	23	et	et	PROPN
easat-4204	155	24	al	al	PROPN
easat-4204	155	25	.	.	PUNCT
easat-4204	156	1	[	[	X
easat-4204	156	2	45	45	NUM
easat-4204	156	3	]	]	SYM
easat-4204	156	4	degree	degree	NOUN
easat-4204	156	5	assess	assess	NOUN
easat-4204	156	6	shirking	shirk	VERB
easat-4204	156	7	choices	choice	NOUN
easat-4204	156	8	and	and	CCONJ
easat-4204	156	9	venture	venture	NOUN
easat-4204	156	10	wastefulness	wastefulness	NOUN
easat-4204	156	11	.	.	PUNCT
easat-4204	157	1	sebele	sebele	NOUN
easat-4204	157	2	-	-	PUNCT
easat-4204	157	3	mpofu	mpofu	PROPN
easat-4204	157	4	,	,	PUNCT
easat-4204	157	5	et	et	PROPN
easat-4204	157	6	al	al	PROPN
easat-4204	157	7	.	.	PUNCT
easat-4204	158	1	[	[	X
easat-4204	158	2	46	46	NUM
easat-4204	158	3	]	]	PUNCT
easat-4204	158	4	permit	permit	NOUN
easat-4204	158	5	assess	assess	NOUN
easat-4204	158	6	shirking	shirking	NOUN
easat-4204	158	7	and	and	CCONJ
easat-4204	158	8	avoidance	avoidance	NOUN
easat-4204	158	9	by	by	ADP
easat-4204	158	10	disintegrating	disintegrate	VERB
easat-4204	158	11	the	the	DET
easat-4204	158	12	charge	charge	NOUN
easat-4204	158	13	base	base	NOUN
easat-4204	158	14	and	and	CCONJ
easat-4204	158	15	moving	move	VERB
easat-4204	158	16	incomes	income	NOUN
easat-4204	158	17	to	to	ADP
easat-4204	158	18	nations	nation	NOUN
easat-4204	158	19	with	with	ADP
easat-4204	158	20	lower	low	ADJ
easat-4204	158	21	charge	charge	NOUN
easat-4204	158	22	rates.low	rates.low	NOUN
easat-4204	158	23	from	from	ADP
easat-4204	158	24	tall	tall	ADJ
easat-4204	158	25	assess	assess	NOUN
easat-4204	158	26	regions	region	NOUN
easat-4204	158	27	.	.	PUNCT
easat-4204	159	1	from	from	ADP
easat-4204	159	2	a	a	DET
easat-4204	159	3	theoretical	theoretical	ADJ
easat-4204	159	4	perspective	perspective	NOUN
easat-4204	159	5	,	,	PUNCT
easat-4204	159	6	it	it	PRON
easat-4204	159	7	is	be	AUX
easat-4204	159	8	likely	likely	ADJ
easat-4204	159	9	that	that	SCONJ
easat-4204	159	10	evasion	evasion	NOUN
easat-4204	159	11	could	could	AUX
easat-4204	159	12	be	be	AUX
easat-4204	159	13	a	a	DET
easat-4204	159	14	substitute	substitute	NOUN
easat-4204	159	15	since	since	SCONJ
easat-4204	159	16	of	of	ADP
easat-4204	159	17	the	the	DET
easat-4204	159	18	way	way	NOUN
easat-4204	159	19	their	their	PRON
easat-4204	159	20	minimal	minimal	ADJ
easat-4204	159	21	costs	cost	NOUN
easat-4204	159	22	and	and	CCONJ
easat-4204	159	23	benefits	benefit	NOUN
easat-4204	159	24	associated	associate	VERB
easat-4204	159	25	[	[	X
easat-4204	159	26	47	47	NUM
easat-4204	159	27	]	]	PUNCT
easat-4204	159	28	.	.	PUNCT
easat-4204	160	1	for	for	ADP
easat-4204	160	2	case	case	NOUN
easat-4204	160	3	,	,	PUNCT
easat-4204	160	4	diminishing	diminish	VERB
easat-4204	160	5	avoidance	avoidance	NOUN
easat-4204	160	6	can	can	AUX
easat-4204	160	7	make	make	VERB
easat-4204	160	8	shirking	shirk	VERB
easat-4204	160	9	more	more	ADV
easat-4204	160	10	appealing	appealing	ADJ
easat-4204	160	11	by	by	ADP
easat-4204	160	12	moving	move	VERB
easat-4204	160	13	citizens	citizen	NOUN
easat-4204	160	14	into	into	ADP
easat-4204	160	15	higher	high	ADJ
easat-4204	160	16	salary	salary	NOUN
easat-4204	160	17	brackets	bracket	NOUN
easat-4204	160	18	or	or	CCONJ
easat-4204	160	19	by	by	ADP
easat-4204	160	20	bringing	bring	VERB
easat-4204	160	21	down	down	ADP
easat-4204	160	22	costs	cost	NOUN
easat-4204	160	23	and	and	CCONJ
easat-4204	160	24	other	other	ADJ
easat-4204	160	25	inputs	input	NOUN
easat-4204	160	26	.	.	PUNCT
easat-4204	161	1	2.8	2.8	NUM
easat-4204	161	2	.	.	PUNCT
easat-4204	161	3	tax	tax	NOUN
easat-4204	161	4	avoidance	avoidance	NOUN
easat-4204	161	5	measurement	measurement	NOUN
easat-4204	161	6	as	as	SCONJ
easat-4204	161	7	expressed	express	VERB
easat-4204	161	8	by	by	ADP
easat-4204	161	9	basir	basir	NOUN
easat-4204	161	10	,	,	PUNCT
easat-4204	161	11	et	et	PROPN
easat-4204	161	12	al	al	PROPN
easat-4204	161	13	.	.	PUNCT
easat-4204	162	1	[	[	X
easat-4204	162	2	48	48	NUM
easat-4204	162	3	]	]	PUNCT
easat-4204	162	4	there	there	PRON
easat-4204	162	5	's	be	VERB
easat-4204	162	6	a	a	DET
easat-4204	162	7	parcel	parcel	NOUN
easat-4204	162	8	of	of	ADP
easat-4204	162	9	writing	write	VERB
easat-4204	162	10	on	on	ADP
easat-4204	162	11	measuring	measure	VERB
easat-4204	162	12	charge	charge	NOUN
easat-4204	162	13	evasion	evasion	NOUN
easat-4204	162	14	.	.	PUNCT
easat-4204	163	1	one	one	NUM
easat-4204	163	2	perspective	perspective	NOUN
easat-4204	163	3	to	to	PART
easat-4204	163	4	characterize	characterize	VERB
easat-4204	163	5	the	the	DET
easat-4204	163	6	meaning	meaning	NOUN
easat-4204	163	7	of	of	ADP
easat-4204	163	8	assess	assess	NOUN
easat-4204	163	9	evasion	evasion	NOUN
easat-4204	163	10	is	be	AUX
easat-4204	163	11	forcefulness	forcefulness	NOUN
easat-4204	163	12	.	.	PUNCT
easat-4204	164	1	be	be	AUX
easat-4204	164	2	that	that	SCONJ
easat-4204	164	3	as	as	SCONJ
easat-4204	164	4	it	it	PRON
easat-4204	164	5	may	may	AUX
easat-4204	164	6	,	,	PUNCT
easat-4204	164	7	forcefulness	forcefulness	NOUN
easat-4204	164	8	is	be	AUX
easat-4204	164	9	troublesome	troublesome	ADJ
easat-4204	164	10	to	to	PART
easat-4204	164	11	measure	measure	VERB
easat-4204	164	12	because	because	SCONJ
easat-4204	164	13	it	it	PRON
easat-4204	164	14	is	be	AUX
easat-4204	164	15	n't	not	PART
easat-4204	164	16	uniform	uniform	ADJ
easat-4204	164	17	and	and	CCONJ
easat-4204	164	18	depends	depend	VERB
easat-4204	164	19	on	on	ADP
easat-4204	164	20	varieties	variety	NOUN
easat-4204	164	21	in	in	ADP
easat-4204	164	22	compliance	compliance	NOUN
easat-4204	164	23	and	and	CCONJ
easat-4204	164	24	trustworthiness	trustworthiness	NOUN
easat-4204	165	1	[	[	X
easat-4204	165	2	5	5	NUM
easat-4204	165	3	]	]	PUNCT
easat-4204	165	4	.	.	PUNCT
easat-4204	166	1	there	there	PRON
easat-4204	166	2	are	be	VERB
easat-4204	166	3	a	a	DET
easat-4204	166	4	few	few	ADJ
easat-4204	166	5	measures	measure	NOUN
easat-4204	166	6	for	for	ADP
easat-4204	166	7	charge	charge	NOUN
easat-4204	166	8	shirking	shirk	VERB
easat-4204	166	9	among	among	ADP
easat-4204	166	10	which	which	PRON
easat-4204	166	11	wilson	wilson	NOUN
easat-4204	167	1	[	[	X
easat-4204	167	2	49	49	NUM
easat-4204	167	3	]	]	PUNCT
easat-4204	167	4	embraced	embrace	VERB
easat-4204	167	5	the	the	DET
easat-4204	167	6	book	book	NOUN
easat-4204	167	7	assess	assess	NOUN
easat-4204	167	8	difference	difference	NOUN
easat-4204	167	9	(	(	PUNCT
easat-4204	167	10	btd	btd	PROPN
easat-4204	167	11	)	)	PUNCT
easat-4204	167	12	.	.	PUNCT
easat-4204	168	1	compelling	compelling	ADJ
easat-4204	168	2	charge	charge	NOUN
easat-4204	168	3	rate	rate	NOUN
easat-4204	168	4	(	(	PUNCT
easat-4204	168	5	etr	etr	PROPN
easat-4204	168	6	)	)	PUNCT
easat-4204	168	7	is	be	AUX
easat-4204	168	8	additionally	additionally	ADV
easat-4204	168	9	considered	consider	VERB
easat-4204	168	10	as	as	ADP
easat-4204	168	11	one	one	NUM
easat-4204	168	12	of	of	ADP
easat-4204	168	13	the	the	DET
easat-4204	168	14	foremost	foremost	ADJ
easat-4204	168	15	viable	viable	ADJ
easat-4204	168	16	ways	way	NOUN
easat-4204	168	17	to	to	PART
easat-4204	168	18	degree	degree	VERB
easat-4204	168	19	assess	assess	NOUN
easat-4204	168	20	shirking	shirking	NOUN
easat-4204	168	21	.	.	PUNCT
easat-4204	169	1	dyreng	dyreng	PROPN
easat-4204	169	2	,	,	PUNCT
easat-4204	169	3	et	et	PROPN
easat-4204	169	4	al	al	PROPN
easat-4204	169	5	.	.	PUNCT
easat-4204	170	1	[	[	X
easat-4204	170	2	9	9	NUM
easat-4204	170	3	]	]	PUNCT
easat-4204	170	4	proposed	propose	VERB
easat-4204	170	5	that	that	SCONJ
easat-4204	170	6	btd	btd	PROPN
easat-4204	170	7	,	,	PUNCT
easat-4204	170	8	defined	define	VERB
easat-4204	170	9	as	as	SCONJ
easat-4204	170	10	add	add	VERB
easat-4204	170	11	up	up	ADP
easat-4204	170	12	to	to	PART
easat-4204	170	13	assess	assess	VERB
easat-4204	170	14	burden	burden	NOUN
easat-4204	170	15	isolated	isolate	VERB
easat-4204	170	16	by	by	ADP
easat-4204	170	17	pre	pre	ADJ
easat-4204	170	18	-	-	ADJ
easat-4204	170	19	tax	tax	ADJ
easat-4204	170	20	wage	wage	NOUN
easat-4204	170	21	,	,	PUNCT
easat-4204	170	22	is	be	AUX
easat-4204	170	23	broadly	broadly	ADV
easat-4204	170	24	utilized	utilize	VERB
easat-4204	170	25	as	as	ADP
easat-4204	170	26	a	a	DET
easat-4204	170	27	degree	degree	NOUN
easat-4204	170	28	of	of	ADP
easat-4204	170	29	corporate	corporate	ADJ
easat-4204	170	30	assess	assess	NOUN
easat-4204	170	31	burden	burden	NOUN
easat-4204	170	32	.	.	PUNCT
easat-4204	171	1	robinson	robinson	PROPN
easat-4204	171	2	,	,	PUNCT
easat-4204	171	3	et	et	PROPN
easat-4204	171	4	al	al	PROPN
easat-4204	171	5	.	.	PUNCT
easat-4204	172	1	[	[	X
easat-4204	172	2	50	50	NUM
easat-4204	172	3	]	]	PUNCT
easat-4204	172	4	emphasized	emphasize	VERB
easat-4204	172	5	that	that	SCONJ
easat-4204	172	6	the	the	DET
easat-4204	172	7	esteem	esteem	NOUN
easat-4204	172	8	of	of	ADP
easat-4204	172	9	etr	etr	PROPN
easat-4204	172	10	spoken	speak	VERB
easat-4204	172	11	to	to	ADP
easat-4204	172	12	by	by	ADP
easat-4204	172	13	charge	charge	NOUN
easat-4204	172	14	evasion	evasion	NOUN
easat-4204	172	15	exercises	exercise	NOUN
easat-4204	172	16	straightforwardly	straightforwardly	ADV
easat-4204	172	17	influences	influence	VERB
easat-4204	172	18	net	net	ADJ
easat-4204	172	19	salary	salary	NOUN
easat-4204	172	20	.	.	PUNCT
easat-4204	173	1	numerous	numerous	ADJ
easat-4204	173	2	analysts	analyst	NOUN
easat-4204	173	3	have	have	AUX
easat-4204	173	4	utilized	utilize	VERB
easat-4204	173	5	different	different	ADJ
easat-4204	173	6	markers	marker	NOUN
easat-4204	173	7	to	to	PART
easat-4204	173	8	degree	degree	VERB
easat-4204	173	9	corporate	corporate	ADJ
easat-4204	173	10	assess	assess	NOUN
easat-4204	173	11	forcefulness	forcefulness	NOUN
easat-4204	173	12	.	.	PUNCT
easat-4204	174	1	dyreng	dyreng	PROPN
easat-4204	174	2	,	,	PUNCT
easat-4204	174	3	et	et	PROPN
easat-4204	174	4	al	al	PROPN
easat-4204	174	5	.	.	PUNCT
easat-4204	175	1	[	[	X
easat-4204	175	2	9	9	NUM
easat-4204	175	3	]	]	PUNCT
easat-4204	175	4	;	;	PUNCT
easat-4204	175	5	hanlon	hanlon	NOUN
easat-4204	175	6	and	and	CCONJ
easat-4204	175	7	slemrod	slemrod	NOUN
easat-4204	175	8	[	[	X
easat-4204	175	9	51	51	NUM
easat-4204	175	10	]	]	PUNCT
easat-4204	175	11	and	and	CCONJ
easat-4204	175	12	hanlon	hanlon	NOUN
easat-4204	175	13	and	and	CCONJ
easat-4204	175	14	heitzman	heitzman	NOUN
easat-4204	175	15	[	[	X
easat-4204	175	16	5	5	NUM
easat-4204	175	17	]	]	PUNCT
easat-4204	175	18	utilized	utilize	VERB
easat-4204	175	19	successful	successful	ADJ
easat-4204	175	20	charge	charge	NOUN
easat-4204	175	21	rate	rate	NOUN
easat-4204	175	22	(	(	PUNCT
easat-4204	175	23	etr	etr	PROPN
easat-4204	175	24	)	)	PUNCT
easat-4204	175	25	and	and	CCONJ
easat-4204	175	26	cash	cash	NOUN
easat-4204	175	27	compelling	compelling	ADJ
easat-4204	175	28	assess	assess	NOUN
easat-4204	175	29	rate	rate	NOUN
easat-4204	175	30	(	(	PUNCT
easat-4204	175	31	cetr	cetr	NOUN
easat-4204	175	32	)	)	PUNCT
easat-4204	175	33	.	.	PUNCT
easat-4204	176	1	the	the	DET
easat-4204	176	2	contrast	contrast	NOUN
easat-4204	176	3	between	between	ADP
easat-4204	176	4	the	the	DET
easat-4204	176	5	two	two	NUM
easat-4204	176	6	is	be	AUX
easat-4204	176	7	that	that	SCONJ
easat-4204	176	8	etr	etr	PROPN
easat-4204	176	9	centers	center	NOUN
easat-4204	176	10	on	on	ADP
easat-4204	176	11	corporate	corporate	ADJ
easat-4204	176	12	charge	charge	NOUN
easat-4204	176	13	burden	burden	NOUN
easat-4204	176	14	,	,	PUNCT
easat-4204	176	15	whereas	whereas	SCONJ
easat-4204	176	16	cetr	cetr	NOUN
easat-4204	176	17	centers	center	NOUN
easat-4204	176	18	on	on	ADP
easat-4204	176	19	cash	cash	NOUN
easat-4204	176	20	outflow	outflow	NOUN
easat-4204	176	21	utilized	utilize	VERB
easat-4204	176	22	to	to	PART
easat-4204	176	23	pay	pay	VERB
easat-4204	176	24	charges	charge	NOUN
easat-4204	176	25	.	.	PUNCT
easat-4204	177	1	concurring	concur	VERB
easat-4204	177	2	to	to	ADP
easat-4204	177	3	dyreng	dyreng	NOUN
easat-4204	177	4	,	,	PUNCT
easat-4204	177	5	et	et	PROPN
easat-4204	177	6	al	al	PROPN
easat-4204	177	7	.	.	PUNCT
easat-4204	178	1	[	[	X
easat-4204	178	2	9	9	NUM
easat-4204	178	3	]	]	X
easat-4204	178	4	cetr	cetr	NOUN
easat-4204	178	5	is	be	AUX
easat-4204	178	6	the	the	DET
easat-4204	178	7	leading	lead	VERB
easat-4204	178	8	intermediary	intermediary	NOUN
easat-4204	178	9	to	to	PART
easat-4204	178	10	degree	degree	NOUN
easat-4204	178	11	assess	assess	NOUN
easat-4204	178	12	evasion	evasion	NOUN
easat-4204	178	13	within	within	ADP
easat-4204	178	14	the	the	DET
easat-4204	178	15	brief	brief	ADJ
easat-4204	178	16	term	term	NOUN
easat-4204	178	17	.	.	PUNCT
easat-4204	179	1	wilson	wilson	PROPN
easat-4204	180	1	[	[	X
easat-4204	180	2	49	49	NUM
easat-4204	180	3	]	]	X
easat-4204	180	4	utilized	utilize	VERB
easat-4204	180	5	book	book	NOUN
easat-4204	180	6	charge	charge	NOUN
easat-4204	180	7	diverse	diverse	ADJ
easat-4204	180	8	(	(	PUNCT
easat-4204	180	9	btd	btd	PROPN
easat-4204	180	10	)	)	PUNCT
easat-4204	180	11	,	,	PUNCT
easat-4204	180	12	where	where	SCONJ
easat-4204	180	13	the	the	DET
easat-4204	180	14	distinction	distinction	NOUN
easat-4204	180	15	between	between	ADP
easat-4204	180	16	monetary	monetary	ADJ
easat-4204	180	17	benefit	benefit	NOUN
easat-4204	180	18	and	and	CCONJ
easat-4204	180	19	bookkeeping	bookkeeping	NOUN
easat-4204	180	20	benefit	benefit	NOUN
easat-4204	180	21	is	be	AUX
easat-4204	180	22	considered	consider	VERB
easat-4204	180	23	to	to	PART
easat-4204	180	24	reflect	reflect	VERB
easat-4204	180	25	how	how	SCONJ
easat-4204	180	26	much	much	ADJ
easat-4204	180	27	a	a	DET
easat-4204	180	28	company	company	NOUN
easat-4204	180	29	does	do	VERB
easat-4204	180	30	tax	tax	NOUN
easat-4204	180	31	shirking	shirking	NOUN
easat-4204	180	32	.	.	PUNCT
easat-4204	181	1	2.8.1	2.8.1	X
easat-4204	181	2	.	.	PUNCT
easat-4204	181	3	effective	effective	ADJ
easat-4204	181	4	tax	tax	NOUN
easat-4204	181	5	rate	rate	NOUN
easat-4204	181	6	(	(	PUNCT
easat-4204	181	7	etr	etr	PROPN
easat-4204	181	8	)	)	PUNCT
easat-4204	181	9	agreeing	agree	VERB
easat-4204	181	10	to	to	ADP
easat-4204	181	11	fullerton	fullerton	PROPN
easat-4204	181	12	[	[	X
easat-4204	181	13	52	52	NUM
easat-4204	181	14	]	]	PUNCT
easat-4204	181	15	the	the	DET
easat-4204	181	16	successful	successful	ADJ
easat-4204	181	17	assess	assess	NOUN
easat-4204	181	18	rate	rate	NOUN
easat-4204	181	19	is	be	AUX
easat-4204	181	20	the	the	DET
easat-4204	181	21	result	result	NOUN
easat-4204	181	22	of	of	ADP
easat-4204	181	23	a	a	DET
easat-4204	181	24	comparison	comparison	NOUN
easat-4204	181	25	between	between	ADP
easat-4204	181	26	the	the	DET
easat-4204	181	27	genuine	genuine	ADJ
easat-4204	181	28	assess	assess	NOUN
easat-4204	181	29	that	that	PRON
easat-4204	181	30	must	must	AUX
easat-4204	181	31	be	be	AUX
easat-4204	181	32	paid	pay	VERB
easat-4204	181	33	and	and	CCONJ
easat-4204	181	34	the	the	DET
easat-4204	181	35	bookkeeping	bookkeeping	NOUN
easat-4204	181	36	benefit	benefit	VERB
easat-4204	181	37	some	some	DET
easat-4204	181	38	time	time	NOUN
easat-4204	181	39	recently	recently	ADV
easat-4204	181	40	assess	assess	VERB
easat-4204	181	41	.	.	PUNCT
easat-4204	182	1	the	the	DET
easat-4204	182	2	viable	viable	ADJ
easat-4204	182	3	assess	assess	NOUN
easat-4204	182	4	rate	rate	NOUN
easat-4204	182	5	is	be	AUX
easat-4204	182	6	utilized	utilize	VERB
easat-4204	182	7	as	as	ADP
easat-4204	182	8	a	a	DET
easat-4204	182	9	reference	reference	NOUN
easat-4204	182	10	for	for	ADP
easat-4204	182	11	evaluating	evaluate	VERB
easat-4204	182	12	charge	charge	NOUN
easat-4204	182	13	motivating	motivating	NOUN
easat-4204	182	14	force	force	NOUN
easat-4204	182	15	approaches	approach	NOUN
easat-4204	182	16	,	,	PUNCT
easat-4204	182	17	that	that	SCONJ
easat-4204	182	18	the	the	DET
easat-4204	182	19	successful	successful	ADJ
easat-4204	182	20	charge	charge	NOUN
easat-4204	182	21	rate	rate	NOUN
easat-4204	182	22	(	(	PUNCT
easat-4204	182	23	etr	etr	PROPN
easat-4204	182	24	)	)	PUNCT
easat-4204	182	25	is	be	AUX
easat-4204	182	26	gotten	get	VERB
easat-4204	182	27	specifically	specifically	ADV
easat-4204	182	28	from	from	ADP
easat-4204	182	29	the	the	DET
easat-4204	182	30	monetary	monetary	ADJ
easat-4204	182	31	data	datum	NOUN
easat-4204	182	32	delivered	deliver	VERB
easat-4204	182	33	by	by	ADP
easat-4204	182	34	the	the	DET
easat-4204	182	35	company	company	NOUN
easat-4204	182	36	,	,	PUNCT
easat-4204	182	37	in	in	ADP
easat-4204	182	38	this	this	DET
easat-4204	182	39	manner	manner	NOUN
easat-4204	182	40	the	the	DET
easat-4204	182	41	viable	viable	ADJ
easat-4204	182	42	assess	assess	NOUN
easat-4204	182	43	rate	rate	NOUN
easat-4204	182	44	(	(	PUNCT
easat-4204	182	45	etr	etr	PROPN
easat-4204	182	46	)	)	PUNCT
easat-4204	182	47	esteem	esteem	NOUN
easat-4204	182	48	is	be	AUX
easat-4204	182	49	the	the	DET
easat-4204	182	50	result	result	NOUN
easat-4204	182	51	of	of	ADP
easat-4204	182	52	the	the	DET
easat-4204	182	53	company	company	NOUN
easat-4204	182	54	's	's	PART
easat-4204	182	55	assess	assess	NOUN
easat-4204	182	56	rate	rate	NOUN
easat-4204	182	57	.	.	PUNCT
easat-4204	183	1	charge	charge	NOUN
easat-4204	183	2	burden	burden	NOUN
easat-4204	183	3	is	be	AUX
easat-4204	183	4	the	the	DET
easat-4204	183	5	amassing	amassing	NOUN
easat-4204	183	6	of	of	ADP
easat-4204	183	7	current	current	ADJ
easat-4204	183	8	assess	assess	NOUN
easat-4204	183	9	and	and	CCONJ
easat-4204	183	10	conceded	concede	VERB
easat-4204	183	11	charge	charge	NOUN
easat-4204	183	12	to	to	PART
easat-4204	183	13	calculate	calculate	VERB
easat-4204	183	14	benefit	benefit	NOUN
easat-4204	183	15	and	and	CCONJ
easat-4204	183	16	misfortune	misfortune	NOUN
easat-4204	183	17	in	in	ADP
easat-4204	183	18	a	a	DET
easat-4204	183	19	period	period	NOUN
easat-4204	183	20	.	.	PUNCT
easat-4204	184	1	gupta	gupta	NOUN
easat-4204	184	2	and	and	CCONJ
easat-4204	184	3	newberry	newberry	PROPN
easat-4204	185	1	[	[	X
easat-4204	185	2	53	53	NUM
easat-4204	185	3	]	]	PUNCT
easat-4204	185	4	clarify	clarify	VERB
easat-4204	185	5	that	that	SCONJ
easat-4204	185	6	choice	choice	NOUN
easat-4204	185	7	creators	creator	NOUN
easat-4204	185	8	and	and	CCONJ
easat-4204	185	9	interested	interested	ADJ
easat-4204	185	10	parties	party	NOUN
easat-4204	185	11	regularly	regularly	ADV
easat-4204	185	12	see	see	VERB
easat-4204	185	13	the	the	DET
easat-4204	185	14	634	634	NUM
easat-4204	185	15	edelweiss	edelweiss	PROPN
easat-4204	185	16	applied	apply	VERB
easat-4204	185	17	science	science	NOUN
easat-4204	185	18	and	and	CCONJ
easat-4204	185	19	technology	technology	NOUN
easat-4204	185	20	issn	issn	PROPN
easat-4204	185	21	:	:	PUNCT
easat-4204	185	22	2576	2576	NUM
easat-4204	185	23	-	-	SYM
easat-4204	185	24	8484	8484	NUM
easat-4204	185	25	vol	vol	NOUN
easat-4204	185	26	.	.	PROPN
easat-4204	186	1	9	9	NUM
easat-4204	186	2	,	,	PUNCT
easat-4204	186	3	no	no	INTJ
easat-4204	186	4	.	.	NOUN
easat-4204	186	5	1	1	NUM
easat-4204	186	6	:	:	PUNCT
easat-4204	186	7	628	628	NUM
easat-4204	186	8	-	-	SYM
easat-4204	186	9	648	648	NUM
easat-4204	186	10	,	,	PUNCT
easat-4204	186	11	2025	2025	NUM
easat-4204	186	12	doi	doi	NOUN
easat-4204	186	13	:	:	PUNCT
easat-4204	186	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	186	15	©	©	PROPN
easat-4204	186	16	2025	2025	NUM
easat-4204	186	17	by	by	ADP
easat-4204	186	18	the	the	DET
easat-4204	186	19	authors	author	NOUN
easat-4204	186	20	;	;	PUNCT
easat-4204	186	21	licensee	licensee	NOUN
easat-4204	186	22	learning	learn	VERB
easat-4204	186	23	gate	gate	NOUN
easat-4204	186	24	esteem	esteem	NOUN
easat-4204	186	25	of	of	ADP
easat-4204	186	26	the	the	DET
easat-4204	186	27	successful	successful	ADJ
easat-4204	186	28	charge	charge	NOUN
easat-4204	186	29	rate	rate	NOUN
easat-4204	186	30	as	as	ADP
easat-4204	186	31	one	one	NUM
easat-4204	186	32	of	of	ADP
easat-4204	186	33	the	the	DET
easat-4204	186	34	references	reference	NOUN
easat-4204	186	35	for	for	ADP
easat-4204	186	36	making	make	VERB
easat-4204	186	37	a	a	DET
easat-4204	186	38	corporate	corporate	ADJ
easat-4204	186	39	charge	charge	NOUN
easat-4204	186	40	framework	framework	NOUN
easat-4204	186	41	.	.	PUNCT
easat-4204	187	1	they	they	PRON
easat-4204	187	2	can	can	AUX
easat-4204	187	3	see	see	VERB
easat-4204	187	4	a	a	DET
easat-4204	187	5	measurable	measurable	ADJ
easat-4204	187	6	rundown	rundown	NOUN
easat-4204	187	7	of	of	ADP
easat-4204	187	8	the	the	DET
easat-4204	187	9	aggregate	aggregate	ADJ
easat-4204	187	10	impacts	impact	NOUN
easat-4204	187	11	of	of	ADP
easat-4204	187	12	different	different	ADJ
easat-4204	187	13	charge	charge	NOUN
easat-4204	187	14	motivations	motivation	NOUN
easat-4204	187	15	and	and	CCONJ
easat-4204	187	16	changes	change	NOUN
easat-4204	187	17	in	in	ADP
easat-4204	187	18	corporate	corporate	ADJ
easat-4204	187	19	charge	charge	NOUN
easat-4204	187	20	rates	rate	NOUN
easat-4204	187	21	through	through	ADP
easat-4204	187	22	the	the	DET
easat-4204	187	23	etr	etr	PROPN
easat-4204	187	24	esteem	esteem	NOUN
easat-4204	187	25	.	.	PUNCT
easat-4204	188	1	companies	company	NOUN
easat-4204	188	2	utilize	utilize	VERB
easat-4204	188	3	the	the	DET
easat-4204	188	4	compelling	compelling	ADJ
easat-4204	188	5	charge	charge	NOUN
easat-4204	188	6	rate	rate	NOUN
easat-4204	188	7	as	as	ADP
easat-4204	188	8	one	one	NUM
easat-4204	188	9	of	of	ADP
easat-4204	188	10	the	the	DET
easat-4204	188	11	rules	rule	NOUN
easat-4204	188	12	for	for	ADP
easat-4204	188	13	deciding	decide	VERB
easat-4204	188	14	the	the	DET
easat-4204	188	15	company	company	NOUN
easat-4204	188	16	's	's	PART
easat-4204	188	17	assess	assess	NOUN
easat-4204	188	18	framework	framework	NOUN
easat-4204	188	19	arrangement	arrangement	NOUN
easat-4204	188	20	.	.	PUNCT
easat-4204	189	1	etr	etr	PROPN
easat-4204	189	2	is	be	AUX
easat-4204	189	3	additionally	additionally	ADV
easat-4204	189	4	valuable	valuable	ADJ
easat-4204	189	5	for	for	SCONJ
easat-4204	189	6	companies	company	NOUN
easat-4204	189	7	to	to	PART
easat-4204	189	8	discover	discover	VERB
easat-4204	189	9	out	out	ADP
easat-4204	189	10	how	how	SCONJ
easat-4204	189	11	faraway	faraway	ADJ
easat-4204	189	12	the	the	DET
easat-4204	189	13	company	company	NOUN
easat-4204	189	14	is	be	AUX
easat-4204	189	15	in	in	ADP
easat-4204	189	16	overseeing	oversee	VERB
easat-4204	189	17	its	its	PRON
easat-4204	189	18	assess	assess	NOUN
easat-4204	189	19	framework	framework	NOUN
easat-4204	189	20	.	.	PUNCT
easat-4204	190	1	the	the	DET
easat-4204	190	2	compelling	compelling	ADJ
easat-4204	190	3	assess	assess	NOUN
easat-4204	190	4	rate	rate	NOUN
easat-4204	190	5	is	be	AUX
easat-4204	190	6	utilized	utilize	VERB
easat-4204	190	7	since	since	SCONJ
easat-4204	190	8	assess	assess	NOUN
easat-4204	190	9	evasion	evasion	NOUN
easat-4204	190	10	does	do	AUX
easat-4204	190	11	not	not	PART
easat-4204	190	12	as	as	SCONJ
easat-4204	190	13	it	it	PRON
easat-4204	190	14	were	be	AUX
easat-4204	190	15	come	come	VERB
easat-4204	190	16	from	from	ADP
easat-4204	190	17	pay	pay	NOUN
easat-4204	190	18	charge	charge	NOUN
easat-4204	190	19	but	but	CCONJ
easat-4204	190	20	too	too	ADV
easat-4204	190	21	other	other	ADJ
easat-4204	190	22	assess	assess	NOUN
easat-4204	190	23	burdens	burden	NOUN
easat-4204	190	24	that	that	PRON
easat-4204	190	25	can	can	AUX
easat-4204	190	26	be	be	AUX
easat-4204	190	27	charged	charge	VERB
easat-4204	190	28	to	to	ADP
easat-4204	190	29	the	the	DET
easat-4204	190	30	company	company	NOUN
easat-4204	190	31	.	.	PUNCT
easat-4204	191	1	the	the	DET
easat-4204	191	2	classification	classification	NOUN
easat-4204	191	3	of	of	ADP
easat-4204	191	4	successful	successful	ADJ
easat-4204	191	5	assess	assess	NOUN
easat-4204	191	6	rates	rate	NOUN
easat-4204	191	7	proposed	propose	VERB
easat-4204	191	8	by	by	ADP
easat-4204	191	9	fullerton	fullerton	PROPN
easat-4204	191	10	[	[	X
easat-4204	191	11	52	52	NUM
easat-4204	191	12	]	]	PUNCT
easat-4204	191	13	is	be	AUX
easat-4204	191	14	as	as	SCONJ
easat-4204	191	15	takes	take	VERB
easat-4204	191	16	after	after	ADV
easat-4204	191	17	:	:	PUNCT
easat-4204	191	18	1	1	X
easat-4204	191	19	.	.	X
easat-4204	191	20	normal	normal	ADJ
easat-4204	191	21	viable	viable	ADJ
easat-4204	191	22	corporate	corporate	ADJ
easat-4204	191	23	charge	charge	NOUN
easat-4204	191	24	rate	rate	NOUN
easat-4204	191	25	:	:	PUNCT
easat-4204	191	26	current	current	ADJ
easat-4204	191	27	year	year	NOUN
easat-4204	191	28	charge	charge	NOUN
easat-4204	191	29	burden	burden	NOUN
easat-4204	191	30	partitioned	partition	VERB
easat-4204	191	31	by	by	ADP
easat-4204	191	32	genuine	genuine	ADJ
easat-4204	191	33	corporate	corporate	ADJ
easat-4204	191	34	salary	salary	NOUN
easat-4204	191	35	(	(	PUNCT
easat-4204	191	36	benefit	benefit	VERB
easat-4204	191	37	some	some	DET
easat-4204	191	38	time	time	NOUN
easat-4204	191	39	recently	recently	ADV
easat-4204	191	40	charge	charge	NOUN
easat-4204	191	41	)	)	PUNCT
easat-4204	191	42	.	.	PUNCT
easat-4204	192	1	2	2	X
easat-4204	192	2	.	.	X
easat-4204	192	3	normal	normal	ADJ
easat-4204	192	4	compelling	compelling	ADJ
easat-4204	192	5	add	add	VERB
easat-4204	192	6	up	up	ADP
easat-4204	192	7	to	to	PART
easat-4204	192	8	charge	charge	NOUN
easat-4204	192	9	rate	rate	NOUN
easat-4204	192	10	:	:	PUNCT
easat-4204	192	11	the	the	DET
easat-4204	192	12	whole	whole	NOUN
easat-4204	192	13	of	of	ADP
easat-4204	192	14	corporate	corporate	ADJ
easat-4204	192	15	assess	assess	NOUN
easat-4204	192	16	burden	burden	NOUN
easat-4204	192	17	additionally	additionally	ADV
easat-4204	192	18	property	property	NOUN
easat-4204	192	19	charge	charge	NOUN
easat-4204	192	20	also	also	ADV
easat-4204	192	21	intrigued	intrigue	VERB
easat-4204	192	22	on	on	ADP
easat-4204	192	23	individual	individual	ADJ
easat-4204	192	24	charges	charge	NOUN
easat-4204	192	25	and	and	CCONJ
easat-4204	192	26	profits	profit	NOUN
easat-4204	192	27	,	,	PUNCT
easat-4204	192	28	separated	separate	VERB
easat-4204	192	29	by	by	ADP
easat-4204	192	30	add	add	VERB
easat-4204	192	31	up	up	ADP
easat-4204	192	32	to	to	ADP
easat-4204	192	33	capital	capital	NOUN
easat-4204	192	34	.	.	PUNCT
easat-4204	193	1	3	3	X
easat-4204	193	2	.	.	X
easat-4204	193	3	negligible	negligible	ADJ
easat-4204	193	4	viable	viable	ADJ
easat-4204	193	5	corporate	corporate	ADJ
easat-4204	193	6	assess	assess	NOUN
easat-4204	193	7	wedge	wedge	NOUN
easat-4204	193	8	:	:	PUNCT
easat-4204	193	9	the	the	DET
easat-4204	193	10	genuine	genuine	ADJ
easat-4204	193	11	rate	rate	NOUN
easat-4204	193	12	of	of	ADP
easat-4204	193	13	anticipated	anticipated	ADJ
easat-4204	193	14	pre	pre	ADJ
easat-4204	193	15	-	-	ADJ
easat-4204	193	16	tax	tax	ADJ
easat-4204	193	17	salary	salary	NOUN
easat-4204	193	18	on	on	ADP
easat-4204	193	19	wage	wage	NOUN
easat-4204	193	20	from	from	ADP
easat-4204	193	21	negligible	negligible	ADJ
easat-4204	193	22	speculation	speculation	NOUN
easat-4204	193	23	,	,	PUNCT
easat-4204	193	24	short	short	ADJ
easat-4204	193	25	the	the	DET
easat-4204	193	26	company	company	NOUN
easat-4204	193	27	's	's	PART
easat-4204	193	28	genuine	genuine	ADJ
easat-4204	193	29	pre	pre	ADJ
easat-4204	193	30	-	-	ADJ
easat-4204	193	31	tax	tax	ADJ
easat-4204	193	32	salary	salary	NOUN
easat-4204	193	33	.	.	PUNCT
easat-4204	194	1	4	4	NUM
easat-4204	194	2	.	.	X
easat-4204	194	3	negligible	negligible	ADJ
easat-4204	194	4	compelling	compelling	ADJ
easat-4204	194	5	corporate	corporate	ADJ
easat-4204	194	6	assess	assess	NOUN
easat-4204	194	7	rate	rate	NOUN
easat-4204	194	8	:	:	PUNCT
easat-4204	194	9	the	the	DET
easat-4204	194	10	company	company	NOUN
easat-4204	194	11	's	's	PART
easat-4204	194	12	minimal	minimal	ADJ
easat-4204	194	13	successful	successful	ADJ
easat-4204	194	14	charge	charge	NOUN
easat-4204	194	15	isolated	isolate	VERB
easat-4204	194	16	by	by	ADP
easat-4204	194	17	benefit	benefit	NOUN
easat-4204	194	18	some	some	DET
easat-4204	194	19	time	time	NOUN
easat-4204	194	20	recently	recently	ADV
easat-4204	194	21	charge	charge	AUX
easat-4204	194	22	(	(	PUNCT
easat-4204	194	23	assess	assess	VERB
easat-4204	194	24	comprehensive	comprehensive	ADJ
easat-4204	194	25	rate	rate	NOUN
easat-4204	194	26	)	)	PUNCT
easat-4204	194	27	or	or	CCONJ
easat-4204	194	28	by	by	ADP
easat-4204	194	29	benefit	benefit	NOUN
easat-4204	194	30	after	after	ADP
easat-4204	194	31	assess	assess	NOUN
easat-4204	194	32	(	(	PUNCT
easat-4204	194	33	charge	charge	NOUN
easat-4204	194	34	elite	elite	ADJ
easat-4204	194	35	rate	rate	NOUN
easat-4204	194	36	)	)	PUNCT
easat-4204	194	37	.	.	PUNCT
easat-4204	195	1	5	5	X
easat-4204	195	2	.	.	X
easat-4204	195	3	negligible	negligible	ADJ
easat-4204	195	4	successful	successful	ADJ
easat-4204	195	5	add	add	VERB
easat-4204	195	6	up	up	ADP
easat-4204	195	7	to	to	PART
easat-4204	195	8	assess	assess	VERB
easat-4204	195	9	wedge	wedge	NOUN
easat-4204	195	10	:	:	PUNCT
easat-4204	195	11	anticipated	anticipate	VERB
easat-4204	195	12	pre	pre	ADJ
easat-4204	195	13	-	-	ADJ
easat-4204	195	14	tax	tax	ADJ
easat-4204	195	15	benefit	benefit	NOUN
easat-4204	195	16	in	in	ADP
easat-4204	195	17	negligible	negligible	ADJ
easat-4204	195	18	speculation	speculation	NOUN
easat-4204	195	19	short	short	ADJ
easat-4204	195	20	after	after	ADP
easat-4204	195	21	-	-	PUNCT
easat-4204	195	22	tax	tax	NOUN
easat-4204	195	23	benefit	benefit	NOUN
easat-4204	195	24	as	as	ADP
easat-4204	195	25	reserve	reserve	NOUN
easat-4204	195	26	funds	fund	NOUN
easat-4204	195	27	on	on	ADP
easat-4204	195	28	salary	salary	NOUN
easat-4204	195	29	.	.	PUNCT
easat-4204	196	1	6	6	NUM
easat-4204	196	2	.	.	X
easat-4204	196	3	negligible	negligible	ADJ
easat-4204	196	4	compelling	compelling	ADJ
easat-4204	196	5	add	add	VERB
easat-4204	196	6	up	up	ADP
easat-4204	196	7	to	to	PART
easat-4204	196	8	assess	assess	VERB
easat-4204	196	9	rate	rate	NOUN
easat-4204	196	10	:	:	PUNCT
easat-4204	196	11	add	add	VERB
easat-4204	196	12	up	up	ADP
easat-4204	196	13	to	to	ADP
easat-4204	196	14	compelling	compelling	ADJ
easat-4204	196	15	negligible	negligible	ADJ
easat-4204	196	16	assess	assess	NOUN
easat-4204	196	17	partitioned	partition	VERB
easat-4204	196	18	by	by	ADP
easat-4204	196	19	benefit	benefit	NOUN
easat-4204	196	20	before	before	ADP
easat-4204	196	21	tax	tax	NOUN
easat-4204	196	22	(	(	PUNCT
easat-4204	196	23	charge	charge	NOUN
easat-4204	196	24	comprehensive	comprehensive	ADJ
easat-4204	196	25	rate	rate	NOUN
easat-4204	196	26	)	)	PUNCT
easat-4204	196	27	or	or	CCONJ
easat-4204	196	28	by	by	ADP
easat-4204	196	29	pay	pay	NOUN
easat-4204	196	30	assess	assess	NOUN
easat-4204	196	31	investment	investment	NOUN
easat-4204	196	32	funds	fund	NOUN
easat-4204	196	33	(	(	PUNCT
easat-4204	196	34	charge	charge	NOUN
easat-4204	196	35	select	select	ADJ
easat-4204	196	36	rate	rate	NOUN
easat-4204	196	37	)	)	PUNCT
easat-4204	196	38	made	make	VERB
easat-4204	196	39	by	by	ADP
easat-4204	196	40	the	the	DET
easat-4204	196	41	company	company	NOUN
easat-4204	196	42	.	.	PUNCT
easat-4204	197	1	the	the	DET
easat-4204	197	2	effective	effective	ADJ
easat-4204	197	3	tax	tax	NOUN
easat-4204	197	4	rate	rate	NOUN
easat-4204	197	5	(	(	PUNCT
easat-4204	197	6	etr	etr	PROPN
easat-4204	197	7	)	)	PUNCT
easat-4204	197	8	is	be	AUX
easat-4204	197	9	calculated	calculate	VERB
easat-4204	197	10	by	by	ADP
easat-4204	197	11	dividing	divide	VERB
easat-4204	197	12	the	the	DET
easat-4204	197	13	total	total	ADJ
easat-4204	197	14	income	income	NOUN
easat-4204	197	15	tax	tax	NOUN
easat-4204	197	16	expense	expense	NOUN
easat-4204	197	17	by	by	ADP
easat-4204	197	18	the	the	DET
easat-4204	197	19	total	total	ADJ
easat-4204	197	20	pretax	pretax	ADJ
easat-4204	197	21	accounting	accounting	NOUN
easat-4204	197	22	income	income	NOUN
easat-4204	197	23	to	to	PART
easat-4204	197	24	measure	measure	VERB
easat-4204	197	25	the	the	DET
easat-4204	197	26	average	average	ADJ
easat-4204	197	27	tax	tax	NOUN
easat-4204	197	28	rate	rate	NOUN
easat-4204	197	29	per	per	ADP
easat-4204	197	30	dollar	dollar	NOUN
easat-4204	197	31	of	of	ADP
easat-4204	197	32	income	income	NOUN
easat-4204	197	33	earned	earn	VERB
easat-4204	197	34	[	[	PUNCT
easat-4204	197	35	4	4	NUM
easat-4204	197	36	,	,	PUNCT
easat-4204	197	37	54	54	NUM
easat-4204	197	38	]	]	PUNCT
easat-4204	197	39	.	.	PUNCT
easat-4204	198	1	the	the	DET
easat-4204	198	2	most	most	ADV
easat-4204	198	3	widely	widely	ADV
easat-4204	198	4	used	use	VERB
easat-4204	198	5	tax	tax	NOUN
easat-4204	198	6	avoidance	avoidance	NOUN
easat-4204	198	7	measurement	measurement	NOUN
easat-4204	198	8	is	be	AUX
easat-4204	198	9	etr	etr	PROPN
easat-4204	198	10	,	,	PUNCT
easat-4204	198	11	because	because	SCONJ
easat-4204	198	12	it	it	PRON
easat-4204	198	13	helps	help	VERB
easat-4204	198	14	estimate	estimate	VERB
easat-4204	198	15	the	the	DET
easat-4204	198	16	effectiveness	effectiveness	NOUN
easat-4204	198	17	of	of	ADP
easat-4204	198	18	corporate	corporate	ADJ
easat-4204	198	19	tax	tax	NOUN
easat-4204	198	20	planning	planning	NOUN
easat-4204	198	21	activities	activity	NOUN
easat-4204	198	22	[	[	X
easat-4204	198	23	55	55	NUM
easat-4204	198	24	]	]	PUNCT
easat-4204	198	25	.	.	PUNCT
easat-4204	199	1	according	accord	VERB
easat-4204	199	2	to	to	ADP
easat-4204	199	3	dyreng	dyreng	PROPN
easat-4204	199	4	,	,	PUNCT
easat-4204	199	5	et	et	PROPN
easat-4204	199	6	al	al	PROPN
easat-4204	199	7	.	.	PUNCT
easat-4204	200	1	[	[	X
easat-4204	200	2	9	9	NUM
easat-4204	200	3	]	]	X
easat-4204	200	4	the	the	DET
easat-4204	200	5	calculation	calculation	NOUN
easat-4204	200	6	of	of	ADP
easat-4204	200	7	the	the	DET
easat-4204	200	8	effective	effective	ADJ
easat-4204	200	9	tax	tax	NOUN
easat-4204	200	10	rate	rate	NOUN
easat-4204	200	11	(	(	PUNCT
easat-4204	200	12	etr	etr	PROPN
easat-4204	200	13	)	)	PUNCT
easat-4204	200	14	is	be	AUX
easat-4204	200	15	to	to	PART
easat-4204	200	16	compare	compare	VERB
easat-4204	200	17	the	the	DET
easat-4204	200	18	company	company	NOUN
easat-4204	200	19	's	's	PART
easat-4204	200	20	income	income	NOUN
easat-4204	200	21	tax	tax	NOUN
easat-4204	200	22	expense	expense	NOUN
easat-4204	200	23	divided	divide	VERB
easat-4204	200	24	by	by	ADP
easat-4204	200	25	profit	profit	NOUN
easat-4204	200	26	before	before	ADP
easat-4204	200	27	tax	tax	NOUN
easat-4204	200	28	.	.	PUNCT
easat-4204	201	1	2.8.2	2.8.2	X
easat-4204	201	2	.	.	NOUN
easat-4204	201	3	book	book	NOUN
easat-4204	201	4	tax	tax	NOUN
easat-4204	201	5	difference	difference	NOUN
easat-4204	201	6	(	(	PUNCT
easat-4204	201	7	btd	btd	PROPN
easat-4204	201	8	)	)	PUNCT
easat-4204	201	9	book	book	NOUN
easat-4204	201	10	charge	charge	NOUN
easat-4204	201	11	differencesis	differencesis	NOUN
easat-4204	201	12	the	the	DET
easat-4204	201	13	contrast	contrast	NOUN
easat-4204	201	14	between	between	ADP
easat-4204	201	15	bookkeeping	bookkeeping	NOUN
easat-4204	201	16	benefit	benefit	NOUN
easat-4204	201	17	or	or	CCONJ
easat-4204	201	18	commercial	commercial	ADJ
easat-4204	201	19	benefit	benefit	NOUN
easat-4204	201	20	and	and	CCONJ
easat-4204	201	21	financial	financial	ADJ
easat-4204	201	22	benefit	benefit	NOUN
easat-4204	201	23	or	or	CCONJ
easat-4204	201	24	assessable	assessable	ADJ
easat-4204	201	25	pay	pay	NOUN
easat-4204	201	26	.	.	PUNCT
easat-4204	202	1	the	the	DET
easat-4204	202	2	contrasts	contrast	NOUN
easat-4204	202	3	comprise	comprise	NOUN
easat-4204	202	4	of	of	ADP
easat-4204	202	5	changeless	changeless	NOUN
easat-4204	202	6	contrasts	contrast	NOUN
easat-4204	202	7	and	and	CCONJ
easat-4204	202	8	transitory	transitory	ADJ
easat-4204	202	9	contrasts	contrast	NOUN
easat-4204	202	10	or	or	CCONJ
easat-4204	202	11	time	time	NOUN
easat-4204	202	12	contrasts	contrast	VERB
easat-4204	202	13	.	.	PUNCT
easat-4204	203	1	lasting	last	VERB
easat-4204	203	2	contrasts	contrast	NOUN
easat-4204	203	3	happen	happen	VERB
easat-4204	203	4	since	since	SCONJ
easat-4204	203	5	based	base	VERB
easat-4204	203	6	on	on	ADP
easat-4204	203	7	the	the	DET
easat-4204	203	8	arrangements	arrangement	NOUN
easat-4204	203	9	of	of	ADP
easat-4204	203	10	assess	assess	NOUN
easat-4204	203	11	laws	law	NOUN
easat-4204	203	12	,	,	PUNCT
easat-4204	203	13	there	there	PRON
easat-4204	203	14	are	be	VERB
easat-4204	203	15	a	a	DET
easat-4204	203	16	few	few	ADJ
easat-4204	203	17	earnings	earning	NOUN
easat-4204	203	18	that	that	PRON
easat-4204	203	19	are	be	AUX
easat-4204	203	20	not	not	PART
easat-4204	203	21	assessable	assessable	ADJ
easat-4204	203	22	objects	object	NOUN
easat-4204	203	23	,	,	PUNCT
easat-4204	203	24	whereas	whereas	SCONJ
easat-4204	203	25	in	in	ADP
easat-4204	203	26	generalcommercial	generalcommercial	ADJ
easat-4204	203	27	wage	wage	NOUN
easat-4204	203	28	is	be	AUX
easat-4204	203	29	recognized	recognize	VERB
easat-4204	203	30	as	as	ADP
easat-4204	203	31	salary	salary	NOUN
easat-4204	203	32	.	.	PUNCT
easat-4204	204	1	moreover	moreover	ADV
easat-4204	204	2	,	,	PUNCT
easat-4204	204	3	there	there	PRON
easat-4204	204	4	are	be	VERB
easat-4204	204	5	a	a	DET
easat-4204	204	6	few	few	ADJ
easat-4204	204	7	costs	cost	NOUN
easat-4204	204	8	in	in	ADP
easat-4204	204	9	understanding	understanding	NOUN
easat-4204	204	10	with	with	ADP
easat-4204	204	11	the	the	DET
easat-4204	204	12	arrangements	arrangement	NOUN
easat-4204	204	13	of	of	ADP
easat-4204	204	14	assess	assess	NOUN
easat-4204	204	15	laws	law	NOUN
easat-4204	204	16	and	and	CCONJ
easat-4204	204	17	controls	control	NOUN
easat-4204	204	18	,	,	PUNCT
easat-4204	204	19	counting	count	VERB
easat-4204	204	20	financial	financial	ADJ
easat-4204	204	21	costs	cost	NOUN
easat-4204	204	22	that	that	PRON
easat-4204	204	23	can	can	AUX
easat-4204	204	24	not	not	PART
easat-4204	204	25	be	be	AUX
easat-4204	204	26	deducted	deduct	VERB
easat-4204	204	27	,	,	PUNCT
easat-4204	204	28	whereas	whereas	SCONJ
easat-4204	204	29	commercial	commercial	ADJ
easat-4204	204	30	costs	cost	NOUN
easat-4204	204	31	are	be	AUX
easat-4204	204	32	calculated	calculate	VERB
easat-4204	204	33	as	as	ADP
easat-4204	204	34	costs	cost	NOUN
easat-4204	204	35	zain	zain	PROPN
easat-4204	205	1	[	[	X
easat-4204	205	2	56	56	NUM
easat-4204	205	3	]	]	X
easat-4204	205	4	transitory	transitory	ADJ
easat-4204	205	5	contrasts	contrast	NOUN
easat-4204	205	6	are	be	AUX
easat-4204	205	7	the	the	DET
easat-4204	205	8	contrasts	contrast	NOUN
easat-4204	205	9	between	between	ADP
easat-4204	205	10	the	the	DET
easat-4204	205	11	recorded	record	VERB
easat-4204	205	12	sum	sum	NOUN
easat-4204	205	13	of	of	ADP
easat-4204	205	14	resources	resource	NOUN
easat-4204	205	15	or	or	CCONJ
easat-4204	205	16	liabilities	liability	NOUN
easat-4204	205	17	within	within	ADP
easat-4204	205	18	the	the	DET
easat-4204	205	19	monetary	monetary	ADJ
easat-4204	205	20	position	position	NOUN
easat-4204	205	21	and	and	CCONJ
easat-4204	205	22	them	they	PRON
easat-4204	205	23	assess	assess	VERB
easat-4204	205	24	base	base	NOUN
easat-4204	205	25	zain	zain	PROPN
easat-4204	206	1	[	[	X
easat-4204	206	2	56	56	NUM
easat-4204	206	3	]	]	PUNCT
easat-4204	206	4	.	.	PUNCT
easat-4204	207	1	whereas	whereas	SCONJ
easat-4204	207	2	book	book	NOUN
easat-4204	207	3	charge	charge	NOUN
easat-4204	207	4	contrasts	contrast	VERB
easat-4204	207	5	can	can	AUX
easat-4204	207	6	emerge	emerge	VERB
easat-4204	207	7	for	for	ADP
easat-4204	207	8	a	a	DET
easat-4204	207	9	number	number	NOUN
easat-4204	207	10	of	of	ADP
easat-4204	207	11	reasons	reason	NOUN
easat-4204	207	12	counting	count	VERB
easat-4204	207	13	charge	charge	NOUN
easat-4204	207	14	planning	planning	NOUN
easat-4204	207	15	,	,	PUNCT
easat-4204	207	16	passive	passive	ADJ
easat-4204	207	17	interaction	interaction	NOUN
easat-4204	207	18	between	between	ADP
easat-4204	207	19	bookkeeping	bookkeeping	NOUN
easat-4204	207	20	and	and	CCONJ
easat-4204	207	21	tax	tax	NOUN
easat-4204	207	22	-	-	PUNCT
easat-4204	207	23	based	base	VERB
easat-4204	207	24	definitions	definition	NOUN
easat-4204	207	25	of	of	ADP
easat-4204	207	26	profit	profit	NOUN
easat-4204	207	27	and	and	CCONJ
easat-4204	207	28	profit	profit	NOUN
easat-4204	207	29	administration	administration	NOUN
easat-4204	207	30	[	[	X
easat-4204	207	31	57	57	NUM
easat-4204	207	32	]	]	PUNCT
easat-4204	207	33	.	.	PUNCT
easat-4204	208	1	from	from	ADP
easat-4204	208	2	a	a	DET
easat-4204	208	3	charge	charge	NOUN
easat-4204	208	4	arranging	arrange	VERB
easat-4204	208	5	point	point	NOUN
easat-4204	208	6	of	of	ADP
easat-4204	208	7	view	view	NOUN
easat-4204	208	8	,	,	PUNCT
easat-4204	208	9	book	book	NOUN
easat-4204	208	10	assess	assess	NOUN
easat-4204	208	11	concession	concession	NOUN
easat-4204	208	12	can	can	AUX
easat-4204	208	13	be	be	AUX
easat-4204	208	14	decayed	decay	VERB
easat-4204	208	15	into	into	ADP
easat-4204	208	16	lasting	lasting	ADJ
easat-4204	208	17	contrasts	contrast	NOUN
easat-4204	208	18	and	and	CCONJ
easat-4204	208	19	transitory	transitory	ADJ
easat-4204	208	20	contrasts	contrast	NOUN
easat-4204	208	21	between	between	ADP
easat-4204	208	22	bookkeeping	bookkeeping	NOUN
easat-4204	208	23	and	and	CCONJ
easat-4204	208	24	assessable	assessable	ADJ
easat-4204	208	25	salary	salary	NOUN
easat-4204	208	26	definitions	definition	NOUN
easat-4204	208	27	[	[	X
easat-4204	208	28	9	9	NUM
easat-4204	208	29	,	,	PUNCT
easat-4204	208	30	58	58	NUM
easat-4204	208	31	,	,	PUNCT
easat-4204	208	32	59	59	NUM
easat-4204	208	33	]	]	PUNCT
easat-4204	208	34	.	.	PUNCT
easat-4204	209	1	lasting	last	VERB
easat-4204	209	2	contrasts	contrast	NOUN
easat-4204	209	3	emerge	emerge	VERB
easat-4204	209	4	inside	inside	ADP
easat-4204	209	5	a	a	DET
easat-4204	209	6	year	year	NOUN
easat-4204	209	7	due	due	ADP
easat-4204	209	8	to	to	ADP
easat-4204	209	9	contrasts	contrast	NOUN
easat-4204	209	10	between	between	ADP
easat-4204	209	11	the	the	DET
easat-4204	209	12	two	two	NUM
easat-4204	209	13	pay	pay	NOUN
easat-4204	209	14	measures	measure	NOUN
easat-4204	209	15	in	in	ADP
easat-4204	209	16	how	how	SCONJ
easat-4204	209	17	exchanges	exchange	NOUN
easat-4204	209	18	are	be	AUX
easat-4204	209	19	treated	treat	VERB
easat-4204	209	20	[	[	PUNCT
easat-4204	209	21	49	49	NUM
easat-4204	209	22	]	]	PUNCT
easat-4204	209	23	.	.	PUNCT
easat-4204	210	1	book	book	NOUN
easat-4204	210	2	assess	assess	NOUN
easat-4204	210	3	defferencesable	defferencesable	ADJ
easat-4204	210	4	to	to	PART
easat-4204	210	5	clarify	clarify	VERB
easat-4204	210	6	how	how	SCONJ
easat-4204	210	7	the	the	DET
easat-4204	210	8	company	company	NOUN
easat-4204	210	9	's	's	PART
easat-4204	210	10	perseverance	perseverance	NOUN
easat-4204	210	11	,	,	PUNCT
easat-4204	210	12	collection	collection	NOUN
easat-4204	210	13	and	and	CCONJ
easat-4204	210	14	cash	cash	NOUN
easat-4204	210	15	stream	stream	NOUN
easat-4204	210	16	[	[	X
easat-4204	210	17	60	60	NUM
easat-4204	210	18	]	]	PUNCT
easat-4204	210	19	.	.	PUNCT
easat-4204	211	1	in	in	ADP
easat-4204	211	2	expansion	expansion	NOUN
easat-4204	211	3	to	to	ADP
easat-4204	211	4	etr	etr	PROPN
easat-4204	211	5	-	-	PUNCT
easat-4204	211	6	based	base	VERB
easat-4204	211	7	measures	measure	NOUN
easat-4204	211	8	;	;	PUNCT
easat-4204	211	9	another	another	DET
easat-4204	211	10	bunch	bunch	NOUN
easat-4204	211	11	of	of	ADP
easat-4204	211	12	measures	measure	NOUN
easat-4204	211	13	utilized	utilize	VERB
easat-4204	211	14	within	within	ADP
easat-4204	211	15	the	the	DET
easat-4204	211	16	existing	exist	VERB
easat-4204	211	17	writing	writing	NOUN
easat-4204	211	18	is	be	AUX
easat-4204	211	19	book	book	NOUN
easat-4204	211	20	charge	charge	NOUN
easat-4204	211	21	difference	difference	NOUN
easat-4204	211	22	-	-	PUNCT
easat-4204	211	23	based	base	VERB
easat-4204	211	24	measures	measure	NOUN
easat-4204	211	25	.	.	PUNCT
easat-4204	212	1	companies	company	NOUN
easat-4204	212	2	ordinarily	ordinarily	ADV
easat-4204	212	3	report	report	VERB
easat-4204	212	4	two	two	NUM
easat-4204	212	5	measures	measure	NOUN
easat-4204	212	6	of	of	ADP
easat-4204	212	7	salary	salary	NOUN
easat-4204	212	8	(	(	PUNCT
easat-4204	212	9	bookkeeping	bookkeeping	NOUN
easat-4204	212	10	wage	wage	NOUN
easat-4204	212	11	and	and	CCONJ
easat-4204	212	12	assessable	assessable	ADJ
easat-4204	212	13	salary	salary	NOUN
easat-4204	212	14	)	)	PUNCT
easat-4204	212	15	to	to	ADP
easat-4204	212	16	distinctive	distinctive	ADJ
easat-4204	212	17	specialists	specialist	NOUN
easat-4204	212	18	and	and	CCONJ
easat-4204	212	19	these	these	PRON
easat-4204	212	20	are	be	AUX
easat-4204	212	21	created	create	VERB
easat-4204	212	22	utilizing	utilize	VERB
easat-4204	212	23	distinctive	distinctive	ADJ
easat-4204	212	24	rules	rule	NOUN
easat-4204	212	25	and	and	CCONJ
easat-4204	212	26	standards	standard	NOUN
easat-4204	212	27	.	.	PUNCT
easat-4204	213	1	book	book	NOUN
easat-4204	213	2	charge	charge	NOUN
easat-4204	213	3	contrasts	contrast	VERB
easat-4204	213	4	are	be	AUX
easat-4204	213	5	an	an	DET
easat-4204	213	6	intermediary	intermediary	NOUN
easat-4204	213	7	regularly	regularly	ADV
easat-4204	213	8	utilized	utilize	VERB
easat-4204	213	9	to	to	PART
easat-4204	213	10	capture	capture	VERB
easat-4204	213	11	corporate	corporate	ADJ
easat-4204	213	12	charge	charge	NOUN
easat-4204	213	13	forcefulness	forcefulness	NOUN
easat-4204	213	14	,	,	PUNCT
easat-4204	213	15	as	as	SCONJ
easat-4204	213	16	wilson	wilson	PROPN
easat-4204	213	17	[	[	X
easat-4204	213	18	49	49	NUM
easat-4204	213	19	]	]	PUNCT
easat-4204	213	20	does	do	VERB
easat-4204	213	21	.	.	PUNCT
easat-4204	214	1	book	book	NOUN
easat-4204	214	2	assess	assess	NOUN
easat-4204	214	3	contrasts	contrast	NOUN
easat-4204	214	4	are	be	AUX
easat-4204	214	5	the	the	DET
easat-4204	214	6	contrasts	contrast	NOUN
easat-4204	214	7	that	that	PRON
easat-4204	214	8	emerge	emerge	VERB
easat-4204	214	9	between	between	ADP
easat-4204	214	10	bookkeeping	bookkeepe	VERB
easat-4204	214	11	salary	salary	NOUN
easat-4204	214	12	and	and	CCONJ
easat-4204	214	13	assessable	assessable	ADJ
easat-4204	214	14	salary	salary	NOUN
easat-4204	214	15	.	.	PUNCT
easat-4204	215	1	the	the	DET
easat-4204	215	2	size	size	NOUN
easat-4204	215	3	of	of	ADP
easat-4204	215	4	the	the	DET
easat-4204	215	5	distinction	distinction	NOUN
easat-4204	215	6	between	between	ADP
easat-4204	215	7	bookkeeping	bookkeepe	VERB
easat-4204	215	8	wage	wage	NOUN
easat-4204	215	9	and	and	CCONJ
easat-4204	215	10	assessable	assessable	ADJ
easat-4204	215	11	income	income	NOUN
easat-4204	215	12	indicates	indicate	VERB
easat-4204	215	13	that	that	SCONJ
easat-4204	215	14	the	the	DET
easat-4204	215	15	company	company	NOUN
easat-4204	215	16	makes	make	VERB
easat-4204	215	17	numerous	numerous	ADJ
easat-4204	215	18	alterations	alteration	NOUN
easat-4204	215	19	to	to	ADP
easat-4204	215	20	its	its	PRON
easat-4204	215	21	money	money	NOUN
easat-4204	215	22	635	635	NUM
easat-4204	215	23	edelweiss	edelweiss	PROPN
easat-4204	215	24	applied	apply	VERB
easat-4204	215	25	science	science	NOUN
easat-4204	215	26	and	and	CCONJ
easat-4204	215	27	technology	technology	NOUN
easat-4204	215	28	issn	issn	PROPN
easat-4204	215	29	:	:	PUNCT
easat-4204	215	30	2576	2576	NUM
easat-4204	215	31	-	-	SYM
easat-4204	215	32	8484	8484	NUM
easat-4204	215	33	vol	vol	NOUN
easat-4204	215	34	.	.	PROPN
easat-4204	216	1	9	9	NUM
easat-4204	216	2	,	,	PUNCT
easat-4204	216	3	no	no	INTJ
easat-4204	216	4	.	.	NOUN
easat-4204	216	5	1	1	NUM
easat-4204	216	6	:	:	PUNCT
easat-4204	216	7	628	628	NUM
easat-4204	216	8	-	-	SYM
easat-4204	216	9	648	648	NUM
easat-4204	216	10	,	,	PUNCT
easat-4204	216	11	2025	2025	NUM
easat-4204	216	12	doi	doi	NOUN
easat-4204	216	13	:	:	PUNCT
easat-4204	216	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	216	15	©	©	PROPN
easat-4204	216	16	2025	2025	NUM
easat-4204	216	17	by	by	ADP
easat-4204	216	18	the	the	DET
easat-4204	216	19	authors	author	NOUN
easat-4204	216	20	;	;	PUNCT
easat-4204	216	21	licensee	licensee	PROPN
easat-4204	216	22	learning	learning	NOUN
easat-4204	216	23	gate	gate	VERB
easat-4204	216	24	related	relate	VERB
easat-4204	216	25	articulations	articulation	NOUN
easat-4204	216	26	.	.	PUNCT
easat-4204	217	1	alterations	alteration	NOUN
easat-4204	217	2	are	be	AUX
easat-4204	217	3	made	make	VERB
easat-4204	217	4	in	in	ADP
easat-4204	217	5	understanding	understanding	NOUN
easat-4204	217	6	with	with	ADP
easat-4204	217	7	assess	assess	NOUN
easat-4204	217	8	controls	control	NOUN
easat-4204	217	9	.	.	PUNCT
easat-4204	218	1	the	the	DET
easat-4204	218	2	more	more	ADV
easat-4204	218	3	prominent	prominent	ADJ
easat-4204	218	4	the	the	DET
easat-4204	218	5	distinction	distinction	NOUN
easat-4204	218	6	between	between	ADP
easat-4204	218	7	assessable	assessable	ADJ
easat-4204	218	8	salary	salary	NOUN
easat-4204	218	9	and	and	CCONJ
easat-4204	218	10	bookkeeping	bookkeeping	NOUN
easat-4204	218	11	wage	wage	NOUN
easat-4204	218	12	,	,	PUNCT
easat-4204	218	13	the	the	PRON
easat-4204	218	14	more	more	ADV
easat-4204	218	15	forceful	forceful	ADJ
easat-4204	218	16	the	the	DET
easat-4204	218	17	company	company	NOUN
easat-4204	218	18	is	be	AUX
easat-4204	218	19	considered	consider	VERB
easat-4204	218	20	[	[	PUNCT
easat-4204	218	21	61	61	NUM
easat-4204	218	22	]	]	PUNCT
easat-4204	218	23	.	.	PUNCT
easat-4204	219	1	book	book	NOUN
easat-4204	219	2	charge	charge	NOUN
easat-4204	219	3	contrasts	contrast	VERB
easat-4204	219	4	are	be	AUX
easat-4204	219	5	the	the	DET
easat-4204	219	6	distinction	distinction	NOUN
easat-4204	219	7	between	between	ADP
easat-4204	219	8	a	a	DET
easat-4204	219	9	company	company	NOUN
easat-4204	219	10	's	's	PART
easat-4204	219	11	commercial	commercial	ADJ
easat-4204	219	12	wage	wage	NOUN
easat-4204	219	13	and	and	CCONJ
easat-4204	219	14	its	its	PRON
easat-4204	219	15	assessable	assessable	ADJ
easat-4204	219	16	salary	salary	NOUN
easat-4204	219	17	.	.	PUNCT
easat-4204	220	1	steps	step	NOUN
easat-4204	220	2	to	to	PART
easat-4204	220	3	discover	discover	VERB
easat-4204	220	4	out	out	ADP
easat-4204	220	5	assess	assess	NOUN
easat-4204	220	6	evasion	evasion	NOUN
easat-4204	220	7	exercises	exercise	NOUN
easat-4204	220	8	are	be	AUX
easat-4204	220	9	by	by	ADP
easat-4204	220	10	comparing	compare	VERB
easat-4204	220	11	charges	charge	NOUN
easat-4204	220	12	paid	pay	VERB
easat-4204	220	13	based	base	VERB
easat-4204	220	14	on	on	ADP
easat-4204	220	15	bookkeeping	bookkeepe	VERB
easat-4204	220	16	salary	salary	NOUN
easat-4204	220	17	with	with	ADP
easat-4204	220	18	charges	charge	NOUN
easat-4204	220	19	paid	pay	VERB
easat-4204	220	20	based	base	VERB
easat-4204	220	21	on	on	ADP
easat-4204	220	22	assessable	assessable	ADJ
easat-4204	220	23	pay	pay	NOUN
easat-4204	221	1	[	[	X
easat-4204	221	2	62	62	NUM
easat-4204	221	3	]	]	PUNCT
easat-4204	221	4	and	and	CCONJ
easat-4204	221	5	thus	thus	ADV
easat-4204	221	6	,	,	PUNCT
easat-4204	221	7	are	be	AUX
easat-4204	221	8	gauges	gauge	NOUN
easat-4204	221	9	of	of	ADP
easat-4204	221	10	the	the	DET
easat-4204	221	11	real	real	ADJ
easat-4204	221	12	sum	sum	NOUN
easat-4204	221	13	.	.	PUNCT
easat-4204	222	1	hanlon	hanlon	NOUN
easat-4204	222	2	and	and	CCONJ
easat-4204	222	3	heitzman	heitzman	NOUN
easat-4204	222	4	[	[	X
easat-4204	222	5	5	5	NUM
easat-4204	222	6	]	]	PUNCT
easat-4204	222	7	depict	depict	NOUN
easat-4204	222	8	contrasts	contrast	NOUN
easat-4204	222	9	in	in	ADP
easat-4204	222	10	charge	charge	NOUN
easat-4204	222	11	recording	recording	NOUN
easat-4204	222	12	as	as	ADP
easat-4204	222	13	contrasts	contrast	NOUN
easat-4204	222	14	in	in	ADP
easat-4204	222	15	announcing	announce	VERB
easat-4204	222	16	related	relate	VERB
easat-4204	222	17	to	to	ADP
easat-4204	222	18	the	the	DET
easat-4204	222	19	same	same	ADJ
easat-4204	222	20	exchange	exchange	NOUN
easat-4204	222	21	,	,	PUNCT
easat-4204	222	22	but	but	CCONJ
easat-4204	222	23	for	for	ADP
easat-4204	222	24	distinctive	distinctive	ADJ
easat-4204	222	25	purposes	purpose	NOUN
easat-4204	222	26	(	(	PUNCT
easat-4204	222	27	bookkeeping	bookkeeping	NOUN
easat-4204	222	28	and	and	CCONJ
easat-4204	222	29	charge	charge	NOUN
easat-4204	222	30	purposes	purpose	NOUN
easat-4204	222	31	)	)	PUNCT
easat-4204	222	32	.	.	PUNCT
easat-4204	223	1	the	the	DET
easat-4204	223	2	contrast	contrast	NOUN
easat-4204	223	3	between	between	ADP
easat-4204	223	4	what	what	PRON
easat-4204	223	5	is	be	AUX
easat-4204	223	6	detailed	detail	VERB
easat-4204	223	7	for	for	ADP
easat-4204	223	8	exchanges	exchange	NOUN
easat-4204	223	9	within	within	ADP
easat-4204	223	10	the	the	DET
easat-4204	223	11	books	book	NOUN
easat-4204	223	12	for	for	ADP
easat-4204	223	13	stewardship	stewardship	NOUN
easat-4204	223	14	purposes	purpose	NOUN
easat-4204	223	15	and	and	CCONJ
easat-4204	223	16	what	what	PRON
easat-4204	223	17	is	be	AUX
easat-4204	223	18	detailed	detail	VERB
easat-4204	223	19	to	to	ADP
easat-4204	223	20	the	the	DET
easat-4204	223	21	assess	assess	NOUN
easat-4204	223	22	specialists	specialist	NOUN
easat-4204	223	23	for	for	ADP
easat-4204	223	24	assess	assess	NOUN
easat-4204	223	25	purposes	purpose	NOUN
easat-4204	223	26	.	.	PUNCT
easat-4204	224	1	the	the	DET
easat-4204	224	2	distinction	distinction	NOUN
easat-4204	224	3	between	between	ADP
easat-4204	224	4	the	the	DET
easat-4204	224	5	two	two	NUM
easat-4204	224	6	agreeing	agree	VERB
easat-4204	224	7	to	to	PART
easat-4204	224	8	salihu	salihu	VERB
easat-4204	224	9	,	,	PUNCT
easat-4204	224	10	et	et	PROPN
easat-4204	224	11	al	al	PROPN
easat-4204	224	12	.	.	PUNCT
easat-4204	225	1	[	[	X
easat-4204	225	2	63	63	NUM
easat-4204	225	3	]	]	PUNCT
easat-4204	225	4	is	be	AUX
easat-4204	225	5	what	what	PRON
easat-4204	225	6	is	be	AUX
easat-4204	225	7	called	call	VERB
easat-4204	225	8	a	a	DET
easat-4204	225	9	assess	assess	NOUN
easat-4204	225	10	and	and	CCONJ
easat-4204	225	11	commercial	commercial	ADJ
easat-4204	225	12	recording	recording	NOUN
easat-4204	225	13	hole	hole	NOUN
easat-4204	225	14	.	.	PUNCT
easat-4204	226	1	this	this	PRON
easat-4204	226	2	causes	cause	VERB
easat-4204	226	3	contrasts	contrast	NOUN
easat-4204	226	4	or	or	CCONJ
easat-4204	226	5	holes	hole	NOUN
easat-4204	226	6	that	that	PRON
easat-4204	226	7	can	can	AUX
easat-4204	226	8	be	be	AUX
easat-4204	226	9	clarified	clarify	VERB
easat-4204	226	10	by	by	ADP
easat-4204	226	11	numerous	numerous	ADJ
easat-4204	226	12	components	component	NOUN
easat-4204	226	13	.	.	PUNCT
easat-4204	227	1	these	these	DET
easat-4204	227	2	variables	variable	NOUN
easat-4204	227	3	can	can	AUX
easat-4204	227	4	be	be	AUX
easat-4204	227	5	charge	charge	NOUN
easat-4204	227	6	evasion	evasion	NOUN
easat-4204	227	7	components	component	NOUN
easat-4204	227	8	or	or	CCONJ
easat-4204	227	9	profit	profit	NOUN
easat-4204	227	10	administration	administration	NOUN
easat-4204	227	11	variables	variable	NOUN
easat-4204	227	12	[	[	X
easat-4204	227	13	64	64	NUM
easat-4204	227	14	]	]	PUNCT
easat-4204	227	15	.	.	PUNCT
easat-4204	228	1	and	and	CCONJ
easat-4204	228	2	to	to	PART
easat-4204	228	3	calculate	calculate	VERB
easat-4204	228	4	the	the	DET
easat-4204	228	5	intermediary	intermediary	ADJ
easat-4204	228	6	boox	boox	NOUN
easat-4204	228	7	charge	charge	NOUN
easat-4204	228	8	defference	defference	NOUN
easat-4204	228	9	in	in	ADP
easat-4204	228	10	measuring	measure	VERB
easat-4204	228	11	charge	charge	NOUN
easat-4204	228	12	evasion	evasion	NOUN
easat-4204	228	13	is	be	AUX
easat-4204	228	14	by	by	ADP
easat-4204	228	15	partitioning	partition	VERB
easat-4204	228	16	commercial	commercial	ADJ
easat-4204	228	17	benefit	benefit	NOUN
easat-4204	228	18	by	by	ADP
easat-4204	228	19	assessable	assessable	ADJ
easat-4204	228	20	benefit	benefit	NOUN
easat-4204	228	21	separated	separate	VERB
easat-4204	228	22	by	by	ADP
easat-4204	228	23	resources	resource	NOUN
easat-4204	228	24	.	.	PUNCT
easat-4204	229	1	2.8.3	2.8.3	NUM
easat-4204	229	2	.	.	PUNCT
easat-4204	230	1	current	current	ADJ
easat-4204	230	2	effective	effective	ADJ
easat-4204	230	3	tax	tax	NOUN
easat-4204	230	4	rate	rate	NOUN
easat-4204	230	5	(	(	PUNCT
easat-4204	230	6	cetr	cetr	NOUN
easat-4204	230	7	)	)	PUNCT
easat-4204	230	8	current	current	ADJ
easat-4204	230	9	etris	etris	NOUN
easat-4204	230	10	the	the	DET
easat-4204	230	11	successful	successful	ADJ
easat-4204	230	12	assess	assess	NOUN
easat-4204	230	13	rate	rate	NOUN
easat-4204	230	14	based	base	VERB
easat-4204	230	15	on	on	ADP
easat-4204	230	16	the	the	DET
easat-4204	230	17	sum	sum	NOUN
easat-4204	230	18	of	of	ADP
easat-4204	230	19	corporate	corporate	ADJ
easat-4204	230	20	pay	pay	NOUN
easat-4204	230	21	assess	assess	NOUN
easat-4204	230	22	paid	pay	VERB
easat-4204	230	23	by	by	ADP
easat-4204	230	24	the	the	DET
easat-4204	230	25	company	company	NOUN
easat-4204	230	26	within	within	ADP
easat-4204	230	27	the	the	DET
easat-4204	230	28	current	current	ADJ
easat-4204	230	29	year	year	NOUN
easat-4204	230	30	.	.	PUNCT
easat-4204	231	1	current	current	ADJ
easat-4204	231	2	etr	etr	PROPN
easat-4204	231	3	measures	measure	VERB
easat-4204	231	4	the	the	DET
easat-4204	231	5	whole	whole	ADJ
easat-4204	231	6	charge	charge	NOUN
easat-4204	231	7	burden	burden	NOUN
easat-4204	231	8	short	short	ADV
easat-4204	231	9	conceded	concede	VERB
easat-4204	231	10	[	[	X
easat-4204	231	11	61	61	NUM
easat-4204	231	12	]	]	PUNCT
easat-4204	231	13	.	.	PUNCT
easat-4204	232	1	this	this	DET
easat-4204	232	2	estimation	estimation	NOUN
easat-4204	232	3	is	be	AUX
easat-4204	232	4	valuable	valuable	ADJ
easat-4204	232	5	for	for	ADP
easat-4204	232	6	seeing	see	VERB
easat-4204	232	7	the	the	DET
easat-4204	232	8	esteem	esteem	NOUN
easat-4204	232	9	of	of	ADP
easat-4204	232	10	the	the	DET
easat-4204	232	11	company	company	NOUN
easat-4204	232	12	's	's	PART
easat-4204	232	13	etr	etr	NOUN
easat-4204	232	14	over	over	ADP
easat-4204	232	15	the	the	DET
easat-4204	232	16	current	current	ADJ
easat-4204	232	17	charge	charge	NOUN
easat-4204	232	18	burden	burden	NOUN
easat-4204	232	19	.	.	PUNCT
easat-4204	233	1	current	current	ADJ
easat-4204	233	2	etr	etr	PROPN
easat-4204	233	3	is	be	AUX
easat-4204	233	4	gotten	get	VERB
easat-4204	233	5	by	by	ADP
easat-4204	233	6	partitioning	partition	VERB
easat-4204	233	7	the	the	DET
easat-4204	233	8	current	current	ADJ
easat-4204	233	9	tax	tax	NOUN
easat-4204	233	10	burden	burden	NOUN
easat-4204	233	11	for	for	ADP
easat-4204	233	12	one	one	NUM
easat-4204	233	13	year	year	NOUN
easat-4204	233	14	by	by	ADP
easat-4204	233	15	the	the	DET
easat-4204	233	16	bookkeeping	bookkeeping	NOUN
easat-4204	233	17	pay	pay	VERB
easat-4204	233	18	some	some	DET
easat-4204	233	19	time	time	NOUN
easat-4204	233	20	recently	recently	ADV
easat-4204	233	21	charge	charge	VERB
easat-4204	233	22	within	within	ADP
easat-4204	233	23	the	the	DET
easat-4204	233	24	budgetary	budgetary	ADJ
easat-4204	233	25	explanations	explanation	NOUN
easat-4204	233	26	.	.	PUNCT
easat-4204	234	1	the	the	DET
easat-4204	234	2	elemental	elemental	ADJ
easat-4204	234	3	distinction	distinction	NOUN
easat-4204	234	4	between	between	ADP
easat-4204	234	5	current	current	ADJ
easat-4204	234	6	etr	etr	PROPN
easat-4204	234	7	and	and	CCONJ
easat-4204	234	8	current	current	ADJ
easat-4204	234	9	etr	etr	PROPN
easat-4204	234	10	is	be	AUX
easat-4204	234	11	within	within	ADP
easat-4204	234	12	the	the	DET
easat-4204	234	13	numerator	numerator	NOUN
easat-4204	234	14	and	and	CCONJ
easat-4204	234	15	this	this	DET
easat-4204	234	16	concurring	concurring	NOUN
easat-4204	234	17	to	to	ADP
easat-4204	234	18	gebhart	gebhart	NOUN
easat-4204	234	19	[	[	X
easat-4204	234	20	64	64	NUM
easat-4204	234	21	]	]	PUNCT
easat-4204	234	22	;	;	PUNCT
easat-4204	234	23	salihu	salihu	NOUN
easat-4204	234	24	,	,	PUNCT
easat-4204	234	25	et	et	PROPN
easat-4204	234	26	al	al	PROPN
easat-4204	234	27	.	.	PUNCT
easat-4204	235	1	[	[	X
easat-4204	235	2	63	63	NUM
easat-4204	235	3	]	]	PUNCT
easat-4204	235	4	and	and	CCONJ
easat-4204	235	5	oyeleke	oyeleke	PROPN
easat-4204	235	6	,	,	PUNCT
easat-4204	235	7	et	et	PROPN
easat-4204	235	8	al	al	PROPN
easat-4204	235	9	.	.	PUNCT
easat-4204	236	1	[	[	X
easat-4204	236	2	65	65	NUM
easat-4204	236	3	]	]	X
easat-4204	236	4	give	give	VERB
easat-4204	236	5	defense	defense	NOUN
easat-4204	236	6	for	for	ADP
easat-4204	236	7	the	the	DET
easat-4204	236	8	predominance	predominance	NOUN
easat-4204	236	9	of	of	ADP
easat-4204	236	10	current	current	ADJ
easat-4204	236	11	etr	etr	PROPN
easat-4204	236	12	over	over	ADP
easat-4204	236	13	current	current	ADJ
easat-4204	236	14	etr	etr	PROPN
easat-4204	236	15	in	in	ADP
easat-4204	236	16	uncovering	uncover	VERB
easat-4204	236	17	conceded	concede	VERB
easat-4204	236	18	charge	charge	NOUN
easat-4204	236	19	methodologies	methodology	NOUN
easat-4204	236	20	.	.	PUNCT
easat-4204	237	1	for	for	ADP
easat-4204	237	2	case	case	NOUN
easat-4204	237	3	,	,	PUNCT
easat-4204	237	4	salihu	salihu	NOUN
easat-4204	237	5	,	,	PUNCT
easat-4204	237	6	et	et	PROPN
easat-4204	237	7	al	al	PROPN
easat-4204	237	8	.	.	PUNCT
easat-4204	238	1	[	[	X
easat-4204	238	2	66	66	NUM
easat-4204	238	3	]	]	PUNCT
easat-4204	238	4	report	report	VERB
easat-4204	238	5	the	the	DET
easat-4204	238	6	failure	failure	NOUN
easat-4204	238	7	of	of	ADP
easat-4204	238	8	this	this	DET
easat-4204	238	9	degree	degree	NOUN
easat-4204	238	10	to	to	PART
easat-4204	238	11	uncover	uncover	VERB
easat-4204	238	12	the	the	DET
easat-4204	238	13	company	company	NOUN
easat-4204	238	14	's	's	PART
easat-4204	238	15	long	long	ADJ
easat-4204	238	16	-	-	PUNCT
easat-4204	238	17	term	term	NOUN
easat-4204	238	18	charge	charge	NOUN
easat-4204	238	19	shirking	shirk	VERB
easat-4204	238	20	hones	hone	NOUN
easat-4204	238	21	since	since	SCONJ
easat-4204	238	22	it	it	PRON
easat-4204	238	23	is	be	AUX
easat-4204	238	24	calculated	calculate	VERB
easat-4204	238	25	yearly	yearly	ADV
easat-4204	238	26	.	.	PUNCT
easat-4204	239	1	dunbar	dunbar	PROPN
easat-4204	239	2	,	,	PUNCT
easat-4204	239	3	et	et	PROPN
easat-4204	239	4	al	al	PROPN
easat-4204	239	5	.	.	PUNCT
easat-4204	240	1	[	[	X
easat-4204	240	2	67	67	NUM
easat-4204	240	3	]	]	PUNCT
easat-4204	240	4	observe	observe	VERB
easat-4204	240	5	that	that	SCONJ
easat-4204	240	6	this	this	DET
easat-4204	240	7	degree	degree	NOUN
easat-4204	240	8	may	may	AUX
easat-4204	240	9	downplay	downplay	VERB
easat-4204	240	10	the	the	DET
easat-4204	240	11	level	level	NOUN
easat-4204	240	12	of	of	ADP
easat-4204	240	13	charge	charge	NOUN
easat-4204	240	14	forcefulness	forcefulness	NOUN
easat-4204	240	15	by	by	ADP
easat-4204	240	16	firms	firm	NOUN
easat-4204	240	17	in	in	ADP
easat-4204	240	18	the	the	DET
easat-4204	240	19	event	event	NOUN
easat-4204	240	20	that	that	SCONJ
easat-4204	240	21	possibilities	possibility	NOUN
easat-4204	240	22	related	relate	VERB
easat-4204	240	23	to	to	ADP
easat-4204	240	24	dubious	dubious	ADJ
easat-4204	240	25	charge	charge	NOUN
easat-4204	240	26	benefits	benefit	NOUN
easat-4204	240	27	are	be	AUX
easat-4204	240	28	included	include	VERB
easat-4204	240	29	in	in	ADP
easat-4204	240	30	profit	profit	NOUN
easat-4204	240	31	.	.	PUNCT
easat-4204	241	1	that	that	PRON
easat-4204	241	2	’s	’s	ADV
easat-4204	241	3	,	,	PUNCT
easat-4204	241	4	in	in	ADP
easat-4204	241	5	the	the	DET
easat-4204	241	6	event	event	NOUN
easat-4204	241	7	that	that	PRON
easat-4204	241	8	benefits	benefit	VERB
easat-4204	241	9	that	that	PRON
easat-4204	241	10	the	the	DET
easat-4204	241	11	firm	firm	NOUN
easat-4204	241	12	is	be	AUX
easat-4204	241	13	n't	not	PART
easat-4204	241	14	certain	certain	ADJ
easat-4204	241	15	will	will	AUX
easat-4204	241	16	be	be	AUX
easat-4204	241	17	gotten	get	VERB
easat-4204	241	18	by	by	ADP
easat-4204	241	19	the	the	DET
easat-4204	241	20	assess	assess	NOUN
easat-4204	241	21	specialist	specialist	NOUN
easat-4204	241	22	upon	upon	SCONJ
easat-4204	241	23	assess	assess	NOUN
easat-4204	241	24	review	review	NOUN
easat-4204	241	25	are	be	AUX
easat-4204	241	26	included	include	VERB
easat-4204	241	27	in	in	ADP
easat-4204	241	28	profit	profit	NOUN
easat-4204	241	29	,	,	PUNCT
easat-4204	241	30	the	the	DET
easat-4204	241	31	coming	come	VERB
easat-4204	241	32	about	about	ADP
easat-4204	241	33	etr	etr	PROPN
easat-4204	241	34	will	will	AUX
easat-4204	241	35	be	be	AUX
easat-4204	241	36	lower	low	ADJ
easat-4204	241	37	as	as	ADP
easat-4204	241	38	a	a	DET
easat-4204	241	39	result	result	NOUN
easat-4204	241	40	of	of	ADP
easat-4204	241	41	the	the	DET
easat-4204	241	42	bigger	big	ADJ
easat-4204	241	43	denominator	denominator	NOUN
easat-4204	241	44	as	as	ADP
easat-4204	241	45	compared	compare	VERB
easat-4204	241	46	to	to	ADP
easat-4204	241	47	the	the	DET
easat-4204	241	48	circumstance	circumstance	NOUN
easat-4204	241	49	where	where	SCONJ
easat-4204	241	50	uncertain	uncertain	ADJ
easat-4204	241	51	tax	tax	NOUN
easat-4204	241	52	benefits	benefit	NOUN
easat-4204	241	53	are	be	AUX
easat-4204	241	54	not	not	PART
easat-4204	241	55	included	include	VERB
easat-4204	241	56	.	.	PUNCT
easat-4204	242	1	for	for	ADP
easat-4204	242	2	example	example	NOUN
easat-4204	242	3	,	,	PUNCT
easat-4204	242	4	when	when	SCONJ
easat-4204	242	5	calculated	calculate	VERB
easat-4204	242	6	as	as	ADP
easat-4204	242	7	a	a	DET
easat-4204	242	8	yearly	yearly	ADJ
easat-4204	242	9	degree	degree	NOUN
easat-4204	242	10	,	,	PUNCT
easat-4204	242	11	it	it	PRON
easat-4204	242	12	compares	compare	VERB
easat-4204	242	13	to	to	ADP
easat-4204	242	14	yearly	yearly	ADJ
easat-4204	242	15	instability	instability	NOUN
easat-4204	242	16	[	[	X
easat-4204	242	17	66	66	NUM
easat-4204	242	18	]	]	PUNCT
easat-4204	242	19	.	.	PUNCT
easat-4204	243	1	moreover	moreover	ADV
easat-4204	243	2	,	,	PUNCT
easat-4204	243	3	it	it	PRON
easat-4204	243	4	is	be	AUX
easat-4204	243	5	conceivable	conceivable	ADJ
easat-4204	243	6	to	to	PART
easat-4204	243	7	think	think	VERB
easat-4204	243	8	little	little	ADJ
easat-4204	243	9	of	of	ADP
easat-4204	243	10	the	the	DET
easat-4204	243	11	level	level	NOUN
easat-4204	243	12	of	of	ADP
easat-4204	243	13	forceful	forceful	ADJ
easat-4204	243	14	charge	charge	NOUN
easat-4204	243	15	shirking	shirk	VERB
easat-4204	243	16	in	in	ADP
easat-4204	243	17	case	case	NOUN
easat-4204	243	18	questionable	questionable	ADJ
easat-4204	243	19	charge	charge	NOUN
easat-4204	243	20	benefits	benefit	NOUN
easat-4204	243	21	are	be	AUX
easat-4204	243	22	included	include	VERB
easat-4204	243	23	in	in	ADP
easat-4204	243	24	pre	pre	ADJ
easat-4204	243	25	-	-	ADJ
easat-4204	243	26	tax	tax	ADJ
easat-4204	243	27	bookkeeping	bookkeeping	NOUN
easat-4204	243	28	salary	salary	NOUN
easat-4204	243	29	[	[	X
easat-4204	243	30	67	67	NUM
easat-4204	243	31	]	]	PUNCT
easat-4204	243	32	.	.	PUNCT
easat-4204	244	1	uncertain	uncertain	ADJ
easat-4204	244	2	tax	tax	NOUN
easat-4204	244	3	benefits	benefit	NOUN
easat-4204	244	4	are	be	AUX
easat-4204	244	5	tax	tax	NOUN
easat-4204	244	6	positions	position	NOUN
easat-4204	244	7	held	hold	VERB
easat-4204	244	8	by	by	ADP
easat-4204	244	9	a	a	DET
easat-4204	244	10	company	company	NOUN
easat-4204	244	11	that	that	PRON
easat-4204	244	12	are	be	AUX
easat-4204	244	13	likely	likely	ADJ
easat-4204	244	14	to	to	PART
easat-4204	244	15	be	be	AUX
easat-4204	244	16	disallowed	disallow	VERB
easat-4204	244	17	by	by	ADP
easat-4204	244	18	the	the	DET
easat-4204	244	19	significant	significant	ADJ
easat-4204	244	20	charge	charge	NOUN
easat-4204	244	21	specialists	specialist	NOUN
easat-4204	244	22	upon	upon	SCONJ
easat-4204	244	23	assess	assess	NOUN
easat-4204	244	24	review	review	NOUN
easat-4204	244	25	.	.	PUNCT
easat-4204	245	1	calculation	calculation	NOUN
easat-4204	245	2	of	of	ADP
easat-4204	245	3	the	the	DET
easat-4204	245	4	proportion	proportion	NOUN
easat-4204	245	5	of	of	ADP
easat-4204	245	6	current	current	ADJ
easat-4204	245	7	charge	charge	NOUN
easat-4204	245	8	cost	cost	NOUN
easat-4204	245	9	to	to	ADP
easat-4204	245	10	pre	pre	ADJ
easat-4204	245	11	-	-	ADJ
easat-4204	245	12	tax	tax	ADJ
easat-4204	245	13	bookkeeping	bookkeeping	NOUN
easat-4204	245	14	wage	wage	NOUN
easat-4204	245	15	.	.	PUNCT
easat-4204	246	1	current	current	ADJ
easat-4204	246	2	etrcalculated	etrcalculate	VERB
easat-4204	246	3	by	by	ADP
easat-4204	246	4	separating	separate	VERB
easat-4204	246	5	the	the	DET
easat-4204	246	6	sum	sum	NOUN
easat-4204	246	7	of	of	ADP
easat-4204	246	8	corporate	corporate	ADJ
easat-4204	246	9	pay	pay	NOUN
easat-4204	246	10	assess	assess	NOUN
easat-4204	246	11	paid	pay	VERB
easat-4204	246	12	by	by	ADP
easat-4204	246	13	the	the	DET
easat-4204	246	14	company	company	NOUN
easat-4204	246	15	by	by	ADP
easat-4204	246	16	pay	pay	VERB
easat-4204	246	17	some	some	DET
easat-4204	246	18	time	time	NOUN
easat-4204	246	19	recently	recently	ADV
easat-4204	246	20	charge	charge	VERB
easat-4204	246	21	[	[	X
easat-4204	246	22	5	5	NUM
easat-4204	246	23	]	]	PUNCT
easat-4204	246	24	.	.	PUNCT
easat-4204	247	1	as	as	ADP
easat-4204	247	2	within	within	ADP
easat-4204	247	3	the	the	DET
easat-4204	247	4	equation	equation	NOUN
easat-4204	247	5	from	from	ADP
easat-4204	247	6	hanlon	hanlon	NOUN
easat-4204	247	7	and	and	CCONJ
easat-4204	247	8	heitzman	heitzman	NOUN
easat-4204	247	9	[	[	X
easat-4204	247	10	5	5	NUM
easat-4204	247	11	]	]	PUNCT
easat-4204	247	12	and	and	CCONJ
easat-4204	247	13	salihu	salihu	NOUN
easat-4204	247	14	,	,	PUNCT
easat-4204	247	15	et	et	PROPN
easat-4204	247	16	al	al	PROPN
easat-4204	247	17	.	.	PUNCT
easat-4204	248	1	[	[	X
easat-4204	248	2	63	63	NUM
easat-4204	248	3	]	]	PUNCT
easat-4204	248	4	specifically	specifically	ADV
easat-4204	248	5	current	current	ADJ
easat-4204	248	6	etr	etr	PROPN
easat-4204	248	7	is	be	AUX
easat-4204	248	8	the	the	DET
easat-4204	248	9	current	current	ADJ
easat-4204	248	10	assess	assess	NOUN
easat-4204	248	11	burden	burden	NOUN
easat-4204	248	12	isolated	isolate	VERB
easat-4204	248	13	by	by	ADP
easat-4204	248	14	benefit	benefit	NOUN
easat-4204	248	15	some	some	DET
easat-4204	248	16	time	time	NOUN
easat-4204	248	17	recently	recently	ADV
easat-4204	248	18	charge	charge	VERB
easat-4204	248	19	.	.	PUNCT
easat-4204	249	1	2.8.4	2.8.4	X
easat-4204	249	2	.	.	PUNCT
easat-4204	249	3	cash	cash	NOUN
easat-4204	249	4	effective	effective	ADJ
easat-4204	249	5	tax	tax	NOUN
easat-4204	249	6	rate	rate	NOUN
easat-4204	249	7	(	(	PUNCT
easat-4204	249	8	cash	cash	NOUN
easat-4204	249	9	etr	etr	PROPN
easat-4204	249	10	)	)	PUNCT
easat-4204	249	11	the	the	DET
easat-4204	249	12	gathering	gathering	NOUN
easat-4204	249	13	concept	concept	NOUN
easat-4204	249	14	in	in	ADP
easat-4204	249	15	bookkeeping	bookkeeping	NOUN
easat-4204	249	16	permits	permit	NOUN
easat-4204	249	17	for	for	ADP
easat-4204	249	18	the	the	DET
easat-4204	249	19	acknowledgment	acknowledgment	NOUN
easat-4204	249	20	of	of	ADP
easat-4204	249	21	income	income	NOUN
easat-4204	249	22	(	(	PUNCT
easat-4204	249	23	cost	cost	NOUN
easat-4204	249	24	)	)	PUNCT
easat-4204	249	25	when	when	SCONJ
easat-4204	249	26	earned	earn	VERB
easat-4204	249	27	(	(	PUNCT
easat-4204	249	28	caused	cause	VERB
easat-4204	249	29	)	)	PUNCT
easat-4204	249	30	and	and	CCONJ
easat-4204	249	31	not	not	PART
easat-4204	249	32	when	when	SCONJ
easat-4204	249	33	gotten	get	VERB
easat-4204	249	34	(	(	PUNCT
easat-4204	249	35	paid	pay	VERB
easat-4204	249	36	)	)	PUNCT
easat-4204	249	37	.	.	PUNCT
easat-4204	250	1	consequently	consequently	ADV
easat-4204	250	2	,	,	PUNCT
easat-4204	250	3	this	this	DET
easat-4204	250	4	degree	degree	NOUN
easat-4204	250	5	makes	make	VERB
easat-4204	250	6	a	a	DET
easat-4204	250	7	difference	difference	NOUN
easat-4204	250	8	in	in	ADP
easat-4204	250	9	deciding	decide	VERB
easat-4204	250	10	the	the	DET
easat-4204	250	11	real	real	ADJ
easat-4204	250	12	charge	charge	NOUN
easat-4204	250	13	maintained	maintain	VERB
easat-4204	250	14	a	a	DET
easat-4204	250	15	strategic	strategic	ADJ
easat-4204	250	16	distance	distance	NOUN
easat-4204	250	17	from	from	ADP
easat-4204	250	18	per	per	ADP
easat-4204	250	19	unit	unit	NOUN
easat-4204	250	20	of	of	ADP
easat-4204	250	21	income	income	NOUN
easat-4204	250	22	and	and	CCONJ
easat-4204	250	23	assess	assess	VERB
easat-4204	250	24	deferral	deferral	ADJ
easat-4204	250	25	techniques	technique	NOUN
easat-4204	250	26	.	.	PUNCT
easat-4204	251	1	be	be	AUX
easat-4204	251	2	that	that	SCONJ
easat-4204	251	3	as	as	SCONJ
easat-4204	251	4	it	it	PRON
easat-4204	251	5	may	may	AUX
easat-4204	251	6	,	,	PUNCT
easat-4204	251	7	it	it	PRON
easat-4204	251	8	has	have	VERB
easat-4204	251	9	its	its	PRON
easat-4204	251	10	disadvantages	disadvantage	NOUN
easat-4204	251	11	as	as	SCONJ
easat-4204	251	12	watched	watch	VERB
easat-4204	251	13	by	by	ADP
easat-4204	251	14	salihu	salihu	NOUN
easat-4204	251	15	,	,	PUNCT
easat-4204	251	16	et	et	PROPN
easat-4204	251	17	al	al	PROPN
easat-4204	251	18	.	.	PUNCT
easat-4204	252	1	[	[	X
easat-4204	252	2	63	63	NUM
easat-4204	252	3	]	]	PUNCT
easat-4204	252	4	is	be	AUX
easat-4204	252	5	the	the	DET
easat-4204	252	6	bungle	bungle	ADJ
easat-4204	252	7	made	make	VERB
easat-4204	252	8	between	between	ADP
easat-4204	252	9	the	the	DET
easat-4204	252	10	numerator	numerator	NOUN
easat-4204	252	11	and	and	CCONJ
easat-4204	252	12	denominator	denominator	NOUN
easat-4204	252	13	where	where	SCONJ
easat-4204	252	14	the	the	DET
easat-4204	252	15	numerator	numerator	NOUN
easat-4204	252	16	of	of	ADP
easat-4204	252	17	gathering	gather	VERB
easat-4204	252	18	administration	administration	NOUN
easat-4204	252	19	,	,	PUNCT
easat-4204	252	20	the	the	DET
easat-4204	252	21	denominator	denominator	NOUN
easat-4204	252	22	is	be	AUX
easat-4204	252	23	n’t	n’t	PRON
easat-4204	252	24	.	.	PUNCT
easat-4204	253	1	encourage	encourage	VERB
easat-4204	253	2	,	,	PUNCT
easat-4204	253	3	uncertainty	uncertainty	NOUN
easat-4204	253	4	is	be	AUX
easat-4204	253	5	observed	observe	VERB
easat-4204	253	6	with	with	ADP
easat-4204	253	7	money	money	NOUN
easat-4204	253	8	etr	etr	NOUN
easat-4204	253	9	degree	degree	NOUN
easat-4204	253	10	as	as	SCONJ
easat-4204	253	11	there	there	PRON
easat-4204	253	12	's	be	VERB
easat-4204	253	13	a	a	DET
easat-4204	253	14	plausibility	plausibility	NOUN
easat-4204	253	15	that	that	SCONJ
easat-4204	253	16	the	the	DET
easat-4204	253	17	assess	assess	NOUN
easat-4204	253	18	paid	pay	VERB
easat-4204	253	19	may	may	AUX
easat-4204	253	20	relate	relate	VERB
easat-4204	253	21	to	to	PART
easat-4204	253	22	distinctive	distinctive	ADJ
easat-4204	253	23	a	a	DET
easat-4204	253	24	long	long	ADJ
easat-4204	253	25	time	time	NOUN
easat-4204	253	26	since	since	SCONJ
easat-4204	253	27	cash	cash	NOUN
easat-4204	253	28	premise	premise	NOUN
easat-4204	253	29	in	in	ADP
easat-4204	253	30	bookkeeping	bookkeeping	NOUN
easat-4204	253	31	when	when	SCONJ
easat-4204	253	32	gotten	get	VERB
easat-4204	253	33	or	or	CCONJ
easat-4204	253	34	went	go	VERB
easat-4204	253	35	through	through	ADP
easat-4204	253	36	independent	independent	NOUN
easat-4204	253	37	of	of	ADP
easat-4204	253	38	the	the	DET
easat-4204	253	39	period	period	NOUN
easat-4204	253	40	of	of	ADP
easat-4204	253	41	root	root	NOUN
easat-4204	254	1	[	[	X
easat-4204	254	2	5	5	NUM
easat-4204	254	3	]	]	PUNCT
easat-4204	254	4	.	.	PUNCT
easat-4204	255	1	cash	cash	NOUN
easat-4204	255	2	etr	etr	PROPN
easat-4204	255	3	reflects	reflect	VERB
easat-4204	255	4	the	the	DET
easat-4204	255	5	company	company	NOUN
easat-4204	255	6	’s	’s	PART
easat-4204	255	7	real	real	ADJ
easat-4204	255	8	assess	assess	NOUN
easat-4204	255	9	installments	installment	NOUN
easat-4204	255	10	(	(	PUNCT
easat-4204	255	11	cash	cash	NOUN
easat-4204	255	12	assess	assess	NOUN
easat-4204	255	13	paid	pay	VERB
easat-4204	255	14	)	)	PUNCT
easat-4204	255	15	based	base	VERB
easat-4204	255	16	on	on	ADP
easat-4204	255	17	cash	cash	NOUN
easat-4204	255	18	premise	premise	NOUN
easat-4204	255	19	at	at	ADP
easat-4204	255	20	a	a	DET
easat-4204	255	21	certain	certain	ADJ
easat-4204	255	22	pre	pre	ADJ
easat-4204	255	23	-	-	ADJ
easat-4204	255	24	tax	tax	ADJ
easat-4204	255	25	wage	wage	NOUN
easat-4204	255	26	level	level	NOUN
easat-4204	255	27	and	and	CCONJ
easat-4204	255	28	as	as	SCONJ
easat-4204	255	29	it	it	PRON
easat-4204	255	30	were	be	AUX
easat-4204	255	31	incorporates	incorporate	VERB
easat-4204	255	32	the	the	DET
easat-4204	255	33	636	636	NUM
easat-4204	255	34	edelweiss	edelweiss	PROPN
easat-4204	255	35	applied	apply	VERB
easat-4204	255	36	science	science	NOUN
easat-4204	255	37	and	and	CCONJ
easat-4204	255	38	technology	technology	NOUN
easat-4204	255	39	issn	issn	PROPN
easat-4204	255	40	:	:	PUNCT
easat-4204	255	41	2576	2576	NUM
easat-4204	255	42	-	-	SYM
easat-4204	255	43	8484	8484	NUM
easat-4204	255	44	vol	vol	NOUN
easat-4204	255	45	.	.	PROPN
easat-4204	256	1	9	9	NUM
easat-4204	256	2	,	,	PUNCT
easat-4204	256	3	no	no	INTJ
easat-4204	256	4	.	.	NOUN
easat-4204	256	5	1	1	NUM
easat-4204	256	6	:	:	PUNCT
easat-4204	256	7	628	628	NUM
easat-4204	256	8	-	-	SYM
easat-4204	256	9	648	648	NUM
easat-4204	256	10	,	,	PUNCT
easat-4204	256	11	2025	2025	NUM
easat-4204	256	12	doi	doi	NOUN
easat-4204	256	13	:	:	PUNCT
easat-4204	256	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	256	15	©	©	PROPN
easat-4204	256	16	2025	2025	NUM
easat-4204	256	17	by	by	ADP
easat-4204	256	18	the	the	DET
easat-4204	256	19	authors	author	NOUN
easat-4204	256	20	;	;	PUNCT
easat-4204	256	21	licensee	licensee	PROPN
easat-4204	256	22	learning	learn	VERB
easat-4204	256	23	gate	gate	NOUN
easat-4204	256	24	amount	amount	NOUN
easat-4204	256	25	of	of	ADP
easat-4204	256	26	assess	assess	NOUN
easat-4204	256	27	paid	pay	VERB
easat-4204	256	28	utilizing	utilize	VERB
easat-4204	256	29	cash	cash	NOUN
easat-4204	256	30	,	,	PUNCT
easat-4204	256	31	without	without	ADP
easat-4204	256	32	taking	take	VERB
easat-4204	256	33	into	into	ADP
easat-4204	256	34	consideration	consideration	NOUN
easat-4204	256	35	charges	charge	NOUN
easat-4204	256	36	on	on	ADP
easat-4204	256	37	an	an	DET
easat-4204	256	38	gathering	gathering	NOUN
easat-4204	256	39	premise	premise	NOUN
easat-4204	256	40	,	,	PUNCT
easat-4204	256	41	counting	count	VERB
easat-4204	256	42	changes	change	NOUN
easat-4204	256	43	within	within	ADP
easat-4204	256	44	the	the	DET
easat-4204	256	45	company	company	NOUN
easat-4204	256	46	's	's	PART
easat-4204	256	47	assess	assess	NOUN
easat-4204	256	48	possibilities	possibility	NOUN
easat-4204	256	49	[	[	X
easat-4204	256	50	67	67	NUM
easat-4204	256	51	]	]	PUNCT
easat-4204	256	52	.	.	PUNCT
easat-4204	257	1	cash	cash	NOUN
easat-4204	257	2	viable	viable	ADJ
easat-4204	257	3	assess	assess	NOUN
easat-4204	257	4	rate	rate	NOUN
easat-4204	257	5	(	(	PUNCT
easat-4204	257	6	cash	cash	NOUN
easat-4204	257	7	etr	etr	PROPN
easat-4204	257	8	)	)	PUNCT
easat-4204	257	9	is	be	AUX
easat-4204	257	10	one	one	NUM
easat-4204	257	11	way	way	NOUN
easat-4204	257	12	to	to	PART
easat-4204	257	13	calculate	calculate	VERB
easat-4204	257	14	the	the	DET
easat-4204	257	15	sum	sum	NOUN
easat-4204	257	16	of	of	ADP
easat-4204	257	17	assess	assess	NOUN
easat-4204	257	18	burden	burden	NOUN
easat-4204	257	19	really	really	ADV
easat-4204	257	20	paid	pay	VERB
easat-4204	257	21	by	by	ADP
easat-4204	257	22	citizens	citizen	NOUN
easat-4204	257	23	.	.	PUNCT
easat-4204	258	1	cash	cash	NOUN
easat-4204	258	2	etr	etr	PROPN
easat-4204	258	3	is	be	AUX
easat-4204	258	4	calculated	calculate	VERB
easat-4204	258	5	as	as	ADP
easat-4204	258	6	a	a	DET
easat-4204	258	7	shape	shape	NOUN
easat-4204	258	8	of	of	ADP
easat-4204	258	9	proportion	proportion	NOUN
easat-4204	258	10	of	of	ADP
easat-4204	258	11	charge	charge	NOUN
easat-4204	258	12	paid	pay	VERB
easat-4204	258	13	in	in	ADP
easat-4204	258	14	cash	cash	NOUN
easat-4204	258	15	to	to	PART
easat-4204	258	16	benefit	benefit	VERB
easat-4204	258	17	some	some	DET
easat-4204	258	18	time	time	NOUN
easat-4204	258	19	recently	recently	ADV
easat-4204	258	20	assess	assess	VERB
easat-4204	258	21	[	[	X
easat-4204	258	22	68	68	NUM
easat-4204	258	23	]	]	PUNCT
easat-4204	258	24	.	.	PUNCT
easat-4204	259	1	cash	cash	NOUN
easat-4204	259	2	etr	etr	PROPN
easat-4204	259	3	is	be	AUX
easat-4204	259	4	broadly	broadly	ADV
easat-4204	259	5	utilized	utilize	VERB
easat-4204	259	6	in	in	ADP
easat-4204	259	7	,	,	PUNCT
easat-4204	259	8	for	for	ADP
easat-4204	259	9	illustration	illustration	NOUN
easat-4204	259	10	,	,	PUNCT
easat-4204	259	11	exchanging	exchange	VERB
easat-4204	259	12	salary	salary	NOUN
easat-4204	259	13	from	from	ADP
easat-4204	259	14	nations	nation	NOUN
easat-4204	259	15	with	with	ADP
easat-4204	259	16	tall	tall	ADJ
easat-4204	259	17	charge	charge	NOUN
easat-4204	259	18	rates	rate	NOUN
easat-4204	259	19	to	to	ADP
easat-4204	259	20	nations	nation	NOUN
easat-4204	259	21	with	with	ADP
easat-4204	259	22	moo	moo	NOUN
easat-4204	259	23	assess	assess	NOUN
easat-4204	259	24	rates	rate	NOUN
easat-4204	259	25	,	,	PUNCT
easat-4204	259	26	contributing	contribute	VERB
easat-4204	259	27	in	in	ADP
easat-4204	259	28	tax	tax	NOUN
easat-4204	259	29	-	-	PUNCT
easat-4204	259	30	advantaged	advantaged	ADJ
easat-4204	259	31	resources	resource	NOUN
easat-4204	259	32	,	,	PUNCT
easat-4204	259	33	quickening	quicken	VERB
easat-4204	259	34	devaluation	devaluation	NOUN
easat-4204	259	35	findings	finding	NOUN
easat-4204	259	36	,	,	PUNCT
easat-4204	259	37	charge	charge	NOUN
easat-4204	259	38	credits	credit	NOUN
easat-4204	259	39	and	and	CCONJ
easat-4204	259	40	so	so	ADV
easat-4204	259	41	on	on	ADP
easat-4204	259	42	[	[	PUNCT
easat-4204	259	43	68	68	NUM
easat-4204	259	44	]	]	PUNCT
easat-4204	259	45	.	.	PUNCT
easat-4204	260	1	cash	cash	NOUN
easat-4204	260	2	etr	etr	PROPN
easat-4204	260	3	is	be	AUX
easat-4204	260	4	utilized	utilize	VERB
easat-4204	260	5	to	to	PART
easat-4204	260	6	portray	portray	VERB
easat-4204	260	7	assess	assess	NOUN
easat-4204	260	8	arranging	arrange	VERB
easat-4204	260	9	exercises	exercise	NOUN
easat-4204	260	10	,	,	PUNCT
easat-4204	260	11	with	with	SCONJ
easat-4204	260	12	the	the	DET
easat-4204	260	13	estimation	estimation	NOUN
easat-4204	260	14	of	of	ADP
easat-4204	260	15	corporate	corporate	ADJ
easat-4204	260	16	assess	assess	NOUN
easat-4204	260	17	arranging	arrange	VERB
easat-4204	260	18	can	can	AUX
easat-4204	260	19	assess	assess	VERB
easat-4204	260	20	the	the	DET
easat-4204	260	21	sum	sum	NOUN
easat-4204	260	22	of	of	ADP
easat-4204	260	23	assess	assess	NOUN
easat-4204	260	24	to	to	PART
easat-4204	260	25	be	be	AUX
easat-4204	260	26	forced	force	VERB
easat-4204	260	27	saved	save	VERB
easat-4204	260	28	so	so	SCONJ
easat-4204	260	29	that	that	SCONJ
easat-4204	260	30	it	it	PRON
easat-4204	260	31	'll	will	AUX
easat-4204	260	32	affect	affect	VERB
easat-4204	260	33	the	the	DET
easat-4204	260	34	esteem	esteem	NOUN
easat-4204	260	35	of	of	ADP
easat-4204	260	36	the	the	DET
easat-4204	260	37	company	company	NOUN
easat-4204	260	38	.	.	PUNCT
easat-4204	261	1	dyreng	dyreng	PROPN
easat-4204	261	2	,	,	PUNCT
easat-4204	261	3	et	et	PROPN
easat-4204	261	4	al	al	PROPN
easat-4204	261	5	.	.	PUNCT
easat-4204	262	1	[	[	X
easat-4204	262	2	9	9	NUM
easat-4204	262	3	]	]	PUNCT
easat-4204	262	4	expressed	express	VERB
easat-4204	262	5	that	that	SCONJ
easat-4204	262	6	cash	cash	NOUN
easat-4204	262	7	etr	etr	PROPN
easat-4204	262	8	is	be	AUX
easat-4204	262	9	utilized	utilize	VERB
easat-4204	262	10	to	to	PART
easat-4204	262	11	depict	depict	VERB
easat-4204	262	12	all	all	DET
easat-4204	262	13	charge	charge	NOUN
easat-4204	262	14	arranging	arrange	VERB
easat-4204	262	15	activities	activity	NOUN
easat-4204	262	16	.	.	PUNCT
easat-4204	263	1	the	the	DET
easat-4204	263	2	more	more	ADV
easat-4204	263	3	noteworthy	noteworthy	ADJ
easat-4204	263	4	money	money	NOUN
easat-4204	263	5	etr	etr	NOUN
easat-4204	263	6	esteem	esteem	NOUN
easat-4204	263	7	,	,	PUNCT
easat-4204	263	8	the	the	PRON
easat-4204	263	9	littler	little	ADJ
easat-4204	263	10	the	the	DET
easat-4204	263	11	corporate	corporate	ADJ
easat-4204	263	12	assess	assess	NOUN
easat-4204	263	13	planning	planning	NOUN
easat-4204	263	14	and	and	CCONJ
easat-4204	263	15	bad	bad	ADJ
easat-4204	263	16	habit	habit	NOUN
easat-4204	263	17	versa	versa	ADV
easat-4204	263	18	,	,	PUNCT
easat-4204	263	19	the	the	DET
easat-4204	263	20	littler	little	ADJ
easat-4204	263	21	money	money	NOUN
easat-4204	263	22	etr	etr	PROPN
easat-4204	263	23	,	,	PUNCT
easat-4204	263	24	the	the	DET
easat-4204	263	25	more	more	ADV
easat-4204	263	26	noteworthy	noteworthy	ADJ
easat-4204	263	27	the	the	DET
easat-4204	263	28	corporate	corporate	ADJ
easat-4204	263	29	assess	assess	NOUN
easat-4204	263	30	arranging	arrange	VERB
easat-4204	263	31	,	,	PUNCT
easat-4204	263	32	with	with	ADP
easat-4204	263	33	expansive	expansive	ADJ
easat-4204	263	34	charge	charge	NOUN
easat-4204	263	35	arranging	arrange	VERB
easat-4204	263	36	.	.	PUNCT
easat-4204	264	1	assessed	assess	VERB
easat-4204	264	2	wage	wage	NOUN
easat-4204	264	3	charge	charge	NOUN
easat-4204	264	4	paid	pay	VERB
easat-4204	264	5	as	as	ADP
easat-4204	264	6	the	the	DET
easat-4204	264	7	entirety	entirety	NOUN
easat-4204	264	8	of	of	ADP
easat-4204	264	9	wage	wage	NOUN
easat-4204	264	10	tax	tax	NOUN
easat-4204	264	11	payable	payable	ADJ
easat-4204	264	12	at	at	ADP
easat-4204	264	13	the	the	DET
easat-4204	264	14	starting	starting	NOUN
easat-4204	264	15	of	of	ADP
easat-4204	264	16	the	the	DET
easat-4204	264	17	year	year	NOUN
easat-4204	264	18	and	and	CCONJ
easat-4204	264	19	income	income	NOUN
easat-4204	264	20	tax	tax	NOUN
easat-4204	264	21	cost	cost	NOUN
easat-4204	264	22	for	for	ADP
easat-4204	264	23	the	the	DET
easat-4204	264	24	year	year	NOUN
easat-4204	264	25	,	,	PUNCT
easat-4204	264	26	short	short	ADJ
easat-4204	264	27	salary	salary	NOUN
easat-4204	264	28	charges	charge	NOUN
easat-4204	264	29	payable	payable	ADJ
easat-4204	264	30	at	at	ADP
easat-4204	264	31	the	the	DET
easat-4204	264	32	conclusion	conclusion	NOUN
easat-4204	264	33	of	of	ADP
easat-4204	264	34	the	the	DET
easat-4204	264	35	year	year	NOUN
easat-4204	264	36	.	.	PUNCT
easat-4204	265	1	cash	cash	NOUN
easat-4204	265	2	etr	etr	PROPN
easat-4204	265	3	is	be	AUX
easat-4204	265	4	calculated	calculate	VERB
easat-4204	265	5	as	as	SCONJ
easat-4204	265	6	the	the	DET
easat-4204	265	7	assessed	assess	VERB
easat-4204	265	8	pay	pay	NOUN
easat-4204	265	9	charge	charge	NOUN
easat-4204	265	10	paid	pay	VERB
easat-4204	265	11	partitioned	partition	VERB
easat-4204	265	12	by	by	ADP
easat-4204	265	13	salary	salary	NOUN
easat-4204	265	14	some	some	DET
easat-4204	265	15	time	time	NOUN
easat-4204	265	16	recently	recently	ADV
easat-4204	265	17	assess	assess	VERB
easat-4204	265	18	.	.	PUNCT
easat-4204	266	1	cash	cash	NOUN
easat-4204	266	2	etr	etr	PROPN
easat-4204	266	3	centers	center	NOUN
easat-4204	266	4	on	on	ADP
easat-4204	266	5	cash	cash	NOUN
easat-4204	266	6	that	that	PRON
easat-4204	266	7	comes	come	VERB
easat-4204	266	8	out	out	ADP
easat-4204	266	9	of	of	ADP
easat-4204	266	10	the	the	DET
easat-4204	266	11	company	company	NOUN
easat-4204	266	12	to	to	PART
easat-4204	266	13	pay	pay	VERB
easat-4204	266	14	pay	pay	NOUN
easat-4204	266	15	charge	charge	NOUN
easat-4204	266	16	.	.	PUNCT
easat-4204	267	1	salary	salary	NOUN
easat-4204	267	2	charge	charge	NOUN
easat-4204	267	3	cost	cost	NOUN
easat-4204	267	4	is	be	AUX
easat-4204	267	5	considered	consider	VERB
easat-4204	267	6	inadequately	inadequately	ADV
easat-4204	267	7	to	to	PART
easat-4204	267	8	show	show	VERB
easat-4204	267	9	corporate	corporate	ADJ
easat-4204	267	10	charge	charge	NOUN
easat-4204	267	11	forcefulness	forcefulness	NOUN
easat-4204	267	12	since	since	SCONJ
easat-4204	267	13	salary	salary	NOUN
easat-4204	267	14	charge	charge	NOUN
easat-4204	267	15	cost	cost	NOUN
easat-4204	267	16	in	in	ADP
easat-4204	267	17	a	a	DET
easat-4204	267	18	charge	charge	NOUN
easat-4204	267	19	year	year	NOUN
easat-4204	267	20	does	do	AUX
easat-4204	267	21	not	not	PART
easat-4204	267	22	show	show	VERB
easat-4204	267	23	the	the	DET
easat-4204	267	24	sum	sum	NOUN
easat-4204	267	25	of	of	ADP
easat-4204	267	26	assess	assess	NOUN
easat-4204	267	27	installment	installment	NOUN
easat-4204	267	28	in	in	ADP
easat-4204	267	29	that	that	DET
easat-4204	267	30	year	year	NOUN
easat-4204	267	31	.	.	PUNCT
easat-4204	268	1	hence	hence	ADV
easat-4204	268	2	,	,	PUNCT
easat-4204	268	3	cash	cash	NOUN
easat-4204	268	4	etr	etr	PROPN
easat-4204	268	5	employments	employment	NOUN
easat-4204	268	6	charge	charge	VERB
easat-4204	268	7	installments	installment	NOUN
easat-4204	268	8	in	in	ADP
easat-4204	268	9	a	a	DET
easat-4204	268	10	given	give	VERB
easat-4204	268	11	year	year	NOUN
easat-4204	268	12	to	to	PART
easat-4204	268	13	evaluate	evaluate	VERB
easat-4204	268	14	how	how	SCONJ
easat-4204	268	15	much	much	ADJ
easat-4204	268	16	the	the	DET
easat-4204	268	17	company	company	NOUN
easat-4204	268	18	pays	pay	VERB
easat-4204	268	19	for	for	ADP
easat-4204	268	20	that	that	DET
easat-4204	268	21	assess	assess	NOUN
easat-4204	268	22	.	.	PUNCT
easat-4204	269	1	and	and	CCONJ
easat-4204	269	2	the	the	DET
easat-4204	269	3	calculation	calculation	NOUN
easat-4204	269	4	for	for	ADP
easat-4204	269	5	money	money	NOUN
easat-4204	269	6	viable	viable	ADJ
easat-4204	269	7	charge	charge	NOUN
easat-4204	269	8	rate	rate	NOUN
easat-4204	269	9	intermediary	intermediary	NOUN
easat-4204	269	10	in	in	ADP
easat-4204	269	11	measuring	measure	VERB
easat-4204	269	12	assess	assess	NOUN
easat-4204	269	13	shirking	shirking	NOUN
easat-4204	269	14	is	be	AUX
easat-4204	269	15	by	by	ADP
easat-4204	269	16	comparing	compare	VERB
easat-4204	269	17	the	the	DET
easat-4204	269	18	money	money	NOUN
easat-4204	269	19	that	that	PRON
easat-4204	269	20	has	have	AUX
easat-4204	269	21	been	be	AUX
easat-4204	269	22	went	go	VERB
easat-4204	269	23	through	through	ADP
easat-4204	269	24	to	to	PART
easat-4204	269	25	pay	pay	VERB
easat-4204	269	26	charges	charge	NOUN
easat-4204	269	27	with	with	ADP
easat-4204	269	28	salary	salary	NOUN
easat-4204	269	29	some	some	DET
easat-4204	269	30	time	time	NOUN
easat-4204	269	31	recently	recently	ADV
easat-4204	269	32	charge	charge	VERB
easat-4204	269	33	[	[	X
easat-4204	269	34	5	5	NUM
easat-4204	269	35	,	,	PUNCT
easat-4204	269	36	9	9	NUM
easat-4204	269	37	,	,	PUNCT
easat-4204	269	38	51	51	NUM
easat-4204	269	39	]	]	PUNCT
easat-4204	269	40	and	and	CCONJ
easat-4204	269	41	cash	cash	NOUN
easat-4204	269	42	etr	etr	PROPN
easat-4204	269	43	is	be	AUX
easat-4204	269	44	the	the	DET
easat-4204	269	45	most	most	ADV
easat-4204	269	46	excellent	excellent	ADJ
easat-4204	269	47	intermediary	intermediary	NOUN
easat-4204	269	48	for	for	ADP
easat-4204	269	49	measuring	measure	VERB
easat-4204	269	50	charge	charge	NOUN
easat-4204	269	51	evasion	evasion	NOUN
easat-4204	269	52	within	within	ADP
easat-4204	269	53	the	the	DET
easat-4204	269	54	brief	brief	ADJ
easat-4204	269	55	term	term	NOUN
easat-4204	269	56	.	.	PUNCT
easat-4204	270	1	3	3	X
easat-4204	270	2	.	.	X
easat-4204	270	3	methodology	methodology	NOUN
easat-4204	270	4	3.1	3.1	NUM
easat-4204	270	5	.	.	PUNCT
easat-4204	271	1	methods	method	NOUN
easat-4204	271	2	used	use	VERB
easat-4204	271	3	this	this	DET
easat-4204	271	4	ponders	ponder	NOUN
easat-4204	271	5	employments	employment	NOUN
easat-4204	271	6	a	a	DET
easat-4204	271	7	subjective	subjective	ADJ
easat-4204	271	8	strategy	strategy	NOUN
easat-4204	271	9	with	with	ADP
easat-4204	271	10	a	a	DET
easat-4204	271	11	writing	writing	NOUN
easat-4204	271	12	approach	approach	NOUN
easat-4204	271	13	.	.	PUNCT
easat-4204	272	1	the	the	DET
easat-4204	272	2	writing	writing	NOUN
easat-4204	272	3	approach	approach	NOUN
easat-4204	272	4	is	be	AUX
easat-4204	272	5	carried	carry	VERB
easat-4204	272	6	out	out	ADP
easat-4204	272	7	by	by	ADP
easat-4204	272	8	analyzing	analyze	VERB
easat-4204	272	9	a	a	DET
easat-4204	272	10	point	point	NOUN
easat-4204	272	11	from	from	ADP
easat-4204	272	12	a	a	DET
easat-4204	272	13	point	point	NOUN
easat-4204	272	14	of	of	ADP
easat-4204	272	15	view	view	NOUN
easat-4204	272	16	utilizing	utilize	VERB
easat-4204	272	17	logical	logical	ADJ
easat-4204	272	18	distributions	distribution	NOUN
easat-4204	272	19	(	(	PUNCT
easat-4204	272	20	diary	diary	ADJ
easat-4204	272	21	articles	article	NOUN
easat-4204	272	22	,	,	PUNCT
easat-4204	272	23	procedures	procedure	NOUN
easat-4204	272	24	,	,	PUNCT
easat-4204	272	25	books	book	NOUN
easat-4204	272	26	,	,	PUNCT
easat-4204	272	27	etc	etc	X
easat-4204	272	28	.	.	X
easat-4204	272	29	)	)	PUNCT
easat-4204	273	1	as	as	ADP
easat-4204	273	2	expository	expository	ADJ
easat-4204	273	3	materials	material	NOUN
easat-4204	273	4	.	.	PUNCT
easat-4204	273	5	zoogah	zoogah	PROPN
easat-4204	273	6	and	and	CCONJ
easat-4204	273	7	rigg	rigg	PROPN
easat-4204	274	1	[	[	X
easat-4204	274	2	69	69	NUM
easat-4204	274	3	]	]	PUNCT
easat-4204	274	4	expressed	express	VERB
easat-4204	274	5	that	that	SCONJ
easat-4204	274	6	there	there	PRON
easat-4204	274	7	are	be	VERB
easat-4204	274	8	three	three	NUM
easat-4204	274	9	forms	form	NOUN
easat-4204	274	10	in	in	ADP
easat-4204	274	11	conducting	conduct	VERB
easat-4204	274	12	writing	write	VERB
easat-4204	274	13	inquire	inquire	NOUN
easat-4204	274	14	about	about	ADP
easat-4204	274	15	,	,	PUNCT
easat-4204	274	16	specifically	specifically	ADV
easat-4204	274	17	,	,	PUNCT
easat-4204	274	18	information	information	NOUN
easat-4204	274	19	collection	collection	NOUN
easat-4204	274	20	,	,	PUNCT
easat-4204	274	21	information	information	NOUN
easat-4204	274	22	planning	planning	NOUN
easat-4204	274	23	,	,	PUNCT
easat-4204	274	24	and	and	CCONJ
easat-4204	274	25	information	information	NOUN
easat-4204	274	26	investigation	investigation	NOUN
easat-4204	274	27	.	.	PUNCT
easat-4204	275	1	as	as	SCONJ
easat-4204	275	2	expressed	express	VERB
easat-4204	275	3	by	by	ADP
easat-4204	275	4	denyer	denyer	NOUN
easat-4204	275	5	and	and	CCONJ
easat-4204	275	6	tranfield	tranfield	NOUN
easat-4204	276	1	[	[	X
easat-4204	276	2	70	70	NUM
easat-4204	276	3	]	]	PUNCT
easat-4204	276	4	that	that	SCONJ
easat-4204	276	5	writing	write	VERB
easat-4204	276	6	audit	audit	NOUN
easat-4204	276	7	starts	start	VERB
easat-4204	276	8	with	with	ADP
easat-4204	276	9	defining	define	VERB
easat-4204	276	10	inquire	inquire	NOUN
easat-4204	276	11	about	about	ADP
easat-4204	276	12	questions	question	NOUN
easat-4204	276	13	,	,	PUNCT
easat-4204	276	14	selecting	select	VERB
easat-4204	276	15	and	and	CCONJ
easat-4204	276	16	assessing	assess	VERB
easat-4204	276	17	important	important	ADJ
easat-4204	276	18	articles	article	NOUN
easat-4204	276	19	,	,	PUNCT
easat-4204	276	20	deciding	decide	VERB
easat-4204	276	21	their	their	PRON
easat-4204	276	22	area	area	NOUN
easat-4204	276	23	,	,	PUNCT
easat-4204	276	24	analyzing	analyze	VERB
easat-4204	276	25	and	and	CCONJ
easat-4204	276	26	finding	finding	NOUN
easat-4204	276	27	comes	come	VERB
easat-4204	276	28	about	about	ADV
easat-4204	276	29	and	and	CCONJ
easat-4204	276	30	announcing	announce	VERB
easat-4204	276	31	and	and	CCONJ
easat-4204	276	32	utilizing	utilize	VERB
easat-4204	276	33	the	the	DET
easat-4204	276	34	comes	come	NOUN
easat-4204	276	35	about	about	ADP
easat-4204	276	36	.	.	PUNCT
easat-4204	277	1	3.2	3.2	NUM
easat-4204	277	2	.	.	PUNCT
easat-4204	278	1	data	datum	NOUN
easat-4204	278	2	collection	collection	NOUN
easat-4204	278	3	methods	method	NOUN
easat-4204	278	4	the	the	DET
easat-4204	278	5	information	information	NOUN
easat-4204	278	6	collection	collection	NOUN
easat-4204	278	7	strategy	strategy	NOUN
easat-4204	278	8	is	be	AUX
easat-4204	278	9	through	through	ADP
easat-4204	278	10	a	a	DET
easat-4204	278	11	few	few	ADJ
easat-4204	278	12	stages	stage	NOUN
easat-4204	278	13	.	.	PUNCT
easat-4204	279	1	the	the	DET
easat-4204	279	2	primary	primary	ADJ
easat-4204	279	3	stage	stage	NOUN
easat-4204	279	4	begins	begin	VERB
easat-4204	279	5	with	with	ADP
easat-4204	279	6	a	a	DET
easat-4204	279	7	hunt	hunt	NOUN
easat-4204	279	8	for	for	ADP
easat-4204	279	9	different	different	ADJ
easat-4204	279	10	inquire	inquire	NOUN
easat-4204	279	11	about	about	ADP
easat-4204	279	12	comes	come	VERB
easat-4204	279	13	about	about	ADV
easat-4204	279	14	through	through	ADP
easat-4204	279	15	the	the	DET
easat-4204	279	16	emerald.com	emerald.com	NOUN
easat-4204	279	17	,	,	PUNCT
easat-4204	279	18	elseiver.com	elseiver.com	X
easat-4204	279	19	,	,	PUNCT
easat-4204	279	20	springer.com	springer.com	X
easat-4204	279	21	and	and	CCONJ
easat-4204	279	22	other	other	ADJ
easat-4204	279	23	websites	website	NOUN
easat-4204	279	24	by	by	ADP
easat-4204	279	25	sifting	sift	VERB
easat-4204	279	26	inquire	inquire	NOUN
easat-4204	279	27	about	about	ADP
easat-4204	279	28	titles	title	NOUN
easat-4204	279	29	and	and	CCONJ
easat-4204	279	30	utilizing	utilize	VERB
easat-4204	279	31	the	the	DET
easat-4204	279	32	watchword	watchword	NOUN
easat-4204	279	33	"	"	PUNCT
easat-4204	279	34	charge	charge	NOUN
easat-4204	279	35	shirking	shirking	NOUN
easat-4204	279	36	"	"	PUNCT
easat-4204	279	37	from	from	ADP
easat-4204	279	38	2012	2012	NUM
easat-4204	279	39	to	to	ADP
easat-4204	279	40	2021	2021	NUM
easat-4204	279	41	and	and	CCONJ
easat-4204	279	42	over	over	ADV
easat-4204	279	43	.	.	PUNCT
easat-4204	280	1	the	the	DET
easat-4204	280	2	year	year	NOUN
easat-4204	280	3	is	be	AUX
easat-4204	280	4	taken	take	VERB
easat-4204	280	5	based	base	VERB
easat-4204	280	6	on	on	ADP
easat-4204	280	7	giving	give	VERB
easat-4204	280	8	data	datum	NOUN
easat-4204	280	9	on	on	ADP
easat-4204	280	10	the	the	DET
easat-4204	280	11	improvement	improvement	NOUN
easat-4204	280	12	of	of	ADP
easat-4204	280	13	investigate	investigate	NOUN
easat-4204	280	14	on	on	ADP
easat-4204	280	15	assess	assess	NOUN
easat-4204	280	16	shirking	shirk	VERB
easat-4204	280	17	over	over	ADP
easat-4204	280	18	the	the	DET
easat-4204	280	19	past	past	ADJ
easat-4204	280	20	10	10	NUM
easat-4204	280	21	a	a	DET
easat-4204	280	22	long	long	ADJ
easat-4204	280	23	time	time	NOUN
easat-4204	280	24	that	that	PRON
easat-4204	280	25	's	be	AUX
easat-4204	280	26	still	still	ADV
easat-4204	280	27	pertinent	pertinent	ADJ
easat-4204	280	28	and	and	CCONJ
easat-4204	280	29	up	up	ADP
easat-4204	280	30	-	-	PUNCT
easat-4204	280	31	to	to	ADP
easat-4204	280	32	-	-	PUNCT
easat-4204	280	33	date	date	NOUN
easat-4204	280	34	.	.	PUNCT
easat-4204	281	1	the	the	DET
easat-4204	281	2	moment	moment	NOUN
easat-4204	281	3	organize	organize	VERB
easat-4204	281	4	is	be	AUX
easat-4204	281	5	to	to	PART
easat-4204	281	6	channel	channel	VERB
easat-4204	281	7	the	the	DET
easat-4204	281	8	chosen	choose	VERB
easat-4204	281	9	articles	article	NOUN
easat-4204	281	10	agreeing	agree	VERB
easat-4204	281	11	to	to	ADP
easat-4204	281	12	the	the	DET
easat-4204	281	13	catchphrase	catchphrase	NOUN
easat-4204	281	14	"	"	PUNCT
easat-4204	281	15	assess	assess	NOUN
easat-4204	281	16	shirking	shirking	NOUN
easat-4204	281	17	"	"	PUNCT
easat-4204	281	18	and	and	CCONJ
easat-4204	281	19	deliver	deliver	VERB
easat-4204	281	20	45	45	NUM
easat-4204	281	21	articles	article	NOUN
easat-4204	281	22	,	,	PUNCT
easat-4204	281	23	comprising	comprising	NOUN
easat-4204	281	24	of	of	ADP
easat-4204	281	25	19	19	NUM
easat-4204	281	26	articles	article	NOUN
easat-4204	281	27	from	from	ADP
easat-4204	281	28	emerald	emerald	PROPN
easat-4204	281	29	knowledge	knowledge	NOUN
easat-4204	281	30	,	,	PUNCT
easat-4204	281	31	10	10	NUM
easat-4204	281	32	articles	article	NOUN
easat-4204	281	33	from	from	ADP
easat-4204	281	34	elseiver	elseiver	NOUN
easat-4204	281	35	,	,	PUNCT
easat-4204	281	36	3	3	NUM
easat-4204	281	37	articles	article	NOUN
easat-4204	281	38	from	from	ADP
easat-4204	281	39	springer	springer	NOUN
easat-4204	281	40	and	and	CCONJ
easat-4204	281	41	13	13	NUM
easat-4204	281	42	articles	article	NOUN
easat-4204	281	43	from	from	ADP
easat-4204	281	44	other	other	ADJ
easat-4204	281	45	sources	source	NOUN
easat-4204	281	46	.	.	PUNCT
easat-4204	282	1	the	the	DET
easat-4204	282	2	third	third	ADJ
easat-4204	282	3	arrange	arrange	NOUN
easat-4204	282	4	is	be	AUX
easat-4204	282	5	at	at	ADP
easat-4204	282	6	that	that	DET
easat-4204	282	7	point	point	NOUN
easat-4204	282	8	mapping	mapping	NOUN
easat-4204	282	9	based	base	VERB
easat-4204	282	10	on	on	ADP
easat-4204	282	11	the	the	DET
easat-4204	282	12	title	title	NOUN
easat-4204	282	13	and	and	CCONJ
easat-4204	282	14	year	year	NOUN
easat-4204	282	15	of	of	ADP
easat-4204	282	16	the	the	DET
easat-4204	282	17	distributer	distributer	NOUN
easat-4204	282	18	,	,	PUNCT
easat-4204	282	19	the	the	DET
easat-4204	282	20	dispersion	dispersion	NOUN
easat-4204	282	21	of	of	ADP
easat-4204	282	22	articles	article	NOUN
easat-4204	282	23	in	in	ADP
easat-4204	282	24	each	each	DET
easat-4204	282	25	nation	nation	NOUN
easat-4204	282	26	,	,	PUNCT
easat-4204	282	27	investigate	investigate	VERB
easat-4204	282	28	subjects	subject	NOUN
easat-4204	282	29	,	,	PUNCT
easat-4204	282	30	charge	charge	VERB
easat-4204	282	31	shirking	shirk	VERB
easat-4204	282	32	intermediaries	intermediary	NOUN
easat-4204	282	33	,	,	PUNCT
easat-4204	282	34	and	and	CCONJ
easat-4204	282	35	variables	variable	NOUN
easat-4204	282	36	driving	drive	VERB
easat-4204	282	37	assess	assess	NOUN
easat-4204	282	38	evasion	evasion	NOUN
easat-4204	282	39	.	.	PUNCT
easat-4204	283	1	4	4	X
easat-4204	283	2	.	.	NOUN
easat-4204	283	3	results	result	NOUN
easat-4204	283	4	and	and	CCONJ
easat-4204	283	5	discussion	discussion	NOUN
easat-4204	283	6	4.1	4.1	NUM
easat-4204	283	7	.	.	PUNCT
easat-4204	284	1	articles	article	NOUN
easat-4204	284	2	by	by	ADP
easat-4204	284	3	journal	journal	NOUN
easat-4204	284	4	name	name	NOUN
easat-4204	284	5	and	and	CCONJ
easat-4204	284	6	year	year	NOUN
easat-4204	284	7	classification	classification	NOUN
easat-4204	284	8	of	of	ADP
easat-4204	284	9	articles	article	NOUN
easat-4204	284	10	based	base	VERB
easat-4204	284	11	on	on	ADP
easat-4204	284	12	year	year	NOUN
easat-4204	284	13	and	and	CCONJ
easat-4204	284	14	journal	journal	NOUN
easat-4204	284	15	of	of	ADP
easat-4204	284	16	publication	publication	NOUN
easat-4204	284	17	is	be	AUX
easat-4204	284	18	done	do	VERB
easat-4204	284	19	to	to	PART
easat-4204	284	20	help	help	VERB
easat-4204	284	21	see	see	VERB
easat-4204	284	22	the	the	DET
easat-4204	284	23	development	development	NOUN
easat-4204	284	24	trend	trend	NOUN
easat-4204	284	25	of	of	ADP
easat-4204	284	26	tax	tax	NOUN
easat-4204	284	27	avoidance	avoidance	NOUN
easat-4204	284	28	research	research	NOUN
easat-4204	284	29	from	from	ADP
easat-4204	284	30	year	year	NOUN
easat-4204	284	31	to	to	ADP
easat-4204	284	32	year	year	NOUN
easat-4204	284	33	and	and	CCONJ
easat-4204	284	34	which	which	PRON
easat-4204	284	35	journals	journal	NOUN
easat-4204	284	36	dominate	dominate	VERB
easat-4204	284	37	tax	tax	NOUN
easat-4204	284	38	avoidance	avoidance	NOUN
easat-4204	284	39	research	research	NOUN
easat-4204	284	40	the	the	DET
easat-4204	284	41	most	most	ADJ
easat-4204	284	42	table	table	NOUN
easat-4204	284	43	2	2	NUM
easat-4204	284	44	.	.	PUNCT
easat-4204	285	1	in	in	ADP
easat-4204	285	2	addition	addition	NOUN
easat-4204	285	3	,	,	PUNCT
easat-4204	285	4	which	which	PRON
easat-4204	285	5	journals	journal	NOUN
easat-4204	285	6	consistently	consistently	ADV
easat-4204	285	7	publish	publish	VERB
easat-4204	285	8	studies	study	NOUN
easat-4204	285	9	on	on	ADP
easat-4204	285	10	the	the	DET
easat-4204	285	11	theme	theme	NOUN
easat-4204	285	12	of	of	ADP
easat-4204	285	13	tax	tax	NOUN
easat-4204	285	14	avoidance	avoidance	NOUN
easat-4204	285	15	.	.	PUNCT
easat-4204	286	1	637	637	NUM
easat-4204	286	2	edelweiss	edelweiss	PROPN
easat-4204	286	3	applied	apply	VERB
easat-4204	286	4	science	science	NOUN
easat-4204	286	5	and	and	CCONJ
easat-4204	286	6	technology	technology	NOUN
easat-4204	286	7	issn	issn	PROPN
easat-4204	286	8	:	:	PUNCT
easat-4204	286	9	2576	2576	NUM
easat-4204	286	10	-	-	SYM
easat-4204	286	11	8484	8484	NUM
easat-4204	286	12	vol	vol	NOUN
easat-4204	286	13	.	.	PROPN
easat-4204	287	1	9	9	NUM
easat-4204	287	2	,	,	PUNCT
easat-4204	287	3	no	no	INTJ
easat-4204	287	4	.	.	NOUN
easat-4204	287	5	1	1	NUM
easat-4204	287	6	:	:	PUNCT
easat-4204	287	7	628	628	NUM
easat-4204	287	8	-	-	SYM
easat-4204	287	9	648	648	NUM
easat-4204	287	10	,	,	PUNCT
easat-4204	287	11	2025	2025	NUM
easat-4204	287	12	doi	doi	NOUN
easat-4204	287	13	:	:	PUNCT
easat-4204	287	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	287	15	©	©	PROPN
easat-4204	287	16	2025	2025	NUM
easat-4204	287	17	by	by	ADP
easat-4204	287	18	the	the	DET
easat-4204	287	19	authors	author	NOUN
easat-4204	287	20	;	;	PUNCT
easat-4204	287	21	licensee	licensee	PROPN
easat-4204	287	22	learning	learn	VERB
easat-4204	287	23	gate	gate	NOUN
easat-4204	287	24	table	table	NOUN
easat-4204	287	25	2	2	NUM
easat-4204	287	26	.	.	PUNCT
easat-4204	288	1	distribution	distribution	NOUN
easat-4204	288	2	of	of	ADP
easat-4204	288	3	articles	article	NOUN
easat-4204	288	4	by	by	ADP
easat-4204	288	5	journal	journal	NOUN
easat-4204	288	6	name	name	NOUN
easat-4204	288	7	and	and	CCONJ
easat-4204	288	8	year	year	NOUN
easat-4204	288	9	.	.	PUNCT
easat-4204	289	1	no	no	INTJ
easat-4204	289	2	.	.	PUNCT
easat-4204	290	1	publisher	publisher	NOUN
easat-4204	290	2	name	name	NOUN
easat-4204	290	3	2012	2012	NUM
easat-4204	290	4	2014	2014	NUM
easat-4204	290	5	2015	2015	NUM
easat-4204	290	6	2017	2017	NUM
easat-4204	290	7	2018	2018	NUM
easat-4204	290	8	2020	2020	NUM
easat-4204	290	9	2021	2021	NUM
easat-4204	290	10	and	and	CCONJ
easat-4204	290	11	above	above	ADP
easat-4204	290	12	total	total	ADJ
easat-4204	290	13	1	1	NUM
easat-4204	290	14	accounting	accounting	NOUN
easat-4204	290	15	research	research	NOUN
easat-4204	290	16	journal	journal	NOUN
easat-4204	290	17	1	1	NUM
easat-4204	290	18	1	1	NUM
easat-4204	290	19	2	2	NUM
easat-4204	290	20	2	2	NUM
easat-4204	290	21	asian	asian	ADJ
easat-4204	290	22	journal	journal	NOUN
easat-4204	290	23	of	of	ADP
easat-4204	290	24	accounting	accounting	NOUN
easat-4204	290	25	research	research	NOUN
easat-4204	290	26	1	1	NUM
easat-4204	290	27	1	1	NUM
easat-4204	290	28	3	3	NUM
easat-4204	290	29	asian	asian	ADJ
easat-4204	290	30	review	review	NOUN
easat-4204	290	31	of	of	ADP
easat-4204	290	32	accounting	account	VERB
easat-4204	290	33	1	1	NUM
easat-4204	290	34	1	1	NUM
easat-4204	290	35	2	2	NUM
easat-4204	290	36	4	4	NUM
easat-4204	290	37	arabian	arabian	ADJ
easat-4204	290	38	gulf	gulf	PROPN
easat-4204	290	39	journal	journal	NOUN
easat-4204	290	40	of	of	ADP
easat-4204	290	41	scientific	scientific	ADJ
easat-4204	290	42	research	research	NOUN
easat-4204	290	43	1	1	NUM
easat-4204	290	44	1	1	NUM
easat-4204	290	45	5	5	NUM
easat-4204	290	46	a	a	DET
easat-4204	290	47	journal	journal	NOUN
easat-4204	290	48	of	of	ADP
easat-4204	290	49	accounting	accounting	NOUN
easat-4204	290	50	finance	finance	NOUN
easat-4204	290	51	and	and	CCONJ
easat-4204	290	52	business	business	NOUN
easat-4204	290	53	studies	study	NOUN
easat-4204	290	54	1	1	NUM
easat-4204	290	55	1	1	NUM
easat-4204	290	56	6	6	NUM
easat-4204	290	57	american	american	ADJ
easat-4204	290	58	journal	journal	NOUN
easat-4204	290	59	of	of	ADP
easat-4204	290	60	humanities	humanity	NOUN
easat-4204	290	61	and	and	CCONJ
easat-4204	290	62	social	social	ADJ
easat-4204	290	63	sciences	sciences	PROPN
easat-4204	290	64	research	research	NOUN
easat-4204	290	65	(	(	PUNCT
easat-4204	290	66	ajhssr	ajhssr	NOUN
easat-4204	290	67	)	)	PUNCT
easat-4204	290	68	1	1	NUM
easat-4204	290	69	1	1	NUM
easat-4204	290	70	7	7	NUM
easat-4204	290	71	asian	asian	ADJ
easat-4204	290	72	journal	journal	NOUN
easat-4204	290	73	of	of	ADP
easat-4204	290	74	accounting	accounting	NOUN
easat-4204	290	75	research	research	NOUN
easat-4204	290	76	1	1	NUM
easat-4204	290	77	1	1	NUM
easat-4204	290	78	8	8	NUM
easat-4204	290	79	business	business	NOUN
easat-4204	290	80	research	research	NOUN
easat-4204	290	81	1	1	NUM
easat-4204	290	82	1	1	NUM
easat-4204	290	83	9	9	NUM
easat-4204	290	84	cogent	cogent	NOUN
easat-4204	290	85	business	business	NOUN
easat-4204	290	86	&	&	CCONJ
easat-4204	290	87	management	management	PROPN
easat-4204	290	88	2	2	NUM
easat-4204	290	89	2	2	NUM
easat-4204	290	90	10	10	NUM
easat-4204	290	91	corporate	corporate	ADJ
easat-4204	290	92	governance	governance	NOUN
easat-4204	290	93	1	1	NUM
easat-4204	290	94	1	1	NUM
easat-4204	290	95	1	1	NUM
easat-4204	290	96	11	11	NUM
easat-4204	290	97	economic	economic	ADJ
easat-4204	290	98	modeling	modeling	NOUN
easat-4204	290	99	1	1	NUM
easat-4204	290	100	1	1	NUM
easat-4204	290	101	12	12	NUM
easat-4204	290	102	economic	economic	ADJ
easat-4204	290	103	research	research	NOUN
easat-4204	290	104	-	-	PUNCT
easat-4204	290	105	ekonomiska	ekonomiska	NOUN
easat-4204	290	106	istrazivanja	istrazivanja	NOUN
easat-4204	290	107	2	2	NUM
easat-4204	290	108	2	2	NUM
easat-4204	290	109	13	13	NUM
easat-4204	290	110	future	future	ADJ
easat-4204	290	111	business	business	NOUN
easat-4204	290	112	journal	journal	NOUN
easat-4204	290	113	1	1	NUM
easat-4204	290	114	1	1	NUM
easat-4204	290	115	14	14	NUM
easat-4204	290	116	helion	helion	NOUN
easat-4204	290	117	1	1	NUM
easat-4204	290	118	1	1	NUM
easat-4204	290	119	15	15	NUM
easat-4204	290	120	international	international	ADJ
easat-4204	290	121	journal	journal	NOUN
easat-4204	290	122	of	of	ADP
easat-4204	290	123	sociology	sociology	NOUN
easat-4204	290	124	and	and	CCONJ
easat-4204	290	125	social	social	ADJ
easat-4204	290	126	policy	policy	NOUN
easat-4204	290	127	1	1	NUM
easat-4204	290	128	1	1	NUM
easat-4204	290	129	16	16	NUM
easat-4204	290	130	international	international	ADJ
easat-4204	290	131	journal	journal	NOUN
easat-4204	290	132	of	of	ADP
easat-4204	290	133	social	social	ADJ
easat-4204	290	134	economics	economic	NOUN
easat-4204	290	135	1	1	NUM
easat-4204	290	136	1	1	NUM
easat-4204	290	137	17	17	NUM
easat-4204	290	138	international	international	ADJ
easat-4204	290	139	journal	journal	NOUN
easat-4204	290	140	of	of	ADP
easat-4204	290	141	law	law	NOUN
easat-4204	290	142	and	and	CCONJ
easat-4204	290	143	management	management	NOUN
easat-4204	290	144	1	1	NUM
easat-4204	290	145	1	1	NUM
easat-4204	290	146	18	18	NUM
easat-4204	290	147	international	international	ADJ
easat-4204	290	148	journal	journal	NOUN
easat-4204	290	149	of	of	ADP
easat-4204	290	150	accounting	accounting	PROPN
easat-4204	290	151	&	&	CCONJ
easat-4204	290	152	information	information	PROPN
easat-4204	290	153	management	management	NOUN
easat-4204	290	154	1	1	NUM
easat-4204	290	155	1	1	NUM
easat-4204	290	156	19	19	NUM
easat-4204	290	157	journal	journal	NOUN
easat-4204	290	158	of	of	ADP
easat-4204	290	159	environmental	environmental	ADJ
easat-4204	290	160	management	management	NOUN
easat-4204	290	161	1	1	NUM
easat-4204	290	162	1	1	NUM
easat-4204	290	163	20	20	NUM
easat-4204	290	164	journal	journal	NOUN
easat-4204	290	165	of	of	ADP
easat-4204	290	166	contemporary	contemporary	ADJ
easat-4204	290	167	accounting	accounting	NOUN
easat-4204	290	168	and	and	CCONJ
easat-4204	290	169	economics	economic	NOUN
easat-4204	290	170	1	1	NUM
easat-4204	290	171	1	1	NUM
easat-4204	290	172	21	21	NUM
easat-4204	290	173	journal	journal	NOUN
easat-4204	290	174	of	of	ADP
easat-4204	290	175	accounting	accounting	NOUN
easat-4204	290	176	and	and	CCONJ
easat-4204	290	177	economics	economic	NOUN
easat-4204	290	178	1	1	NUM
easat-4204	290	179	1	1	NUM
easat-4204	290	180	2	2	NUM
easat-4204	290	181	22	22	NUM
easat-4204	290	182	journal	journal	NOUN
easat-4204	290	183	of	of	ADP
easat-4204	290	184	financial	financial	ADJ
easat-4204	290	185	economics	economic	NOUN
easat-4204	290	186	1	1	NUM
easat-4204	290	187	1	1	NUM
easat-4204	290	188	23	23	NUM
easat-4204	290	189	journal	journal	NOUN
easat-4204	290	190	of	of	ADP
easat-4204	290	191	asian	asian	ADJ
easat-4204	290	192	business	business	NOUN
easat-4204	290	193	and	and	CCONJ
easat-4204	290	194	economic	economic	ADJ
easat-4204	290	195	studies	study	NOUN
easat-4204	290	196	1	1	NUM
easat-4204	290	197	1	1	NUM
easat-4204	290	198	24	24	NUM
easat-4204	290	199	journal	journal	NOUN
easat-4204	290	200	of	of	ADP
easat-4204	290	201	financial	financial	ADJ
easat-4204	290	202	crime	crime	NOUN
easat-4204	290	203	2	2	NUM
easat-4204	290	204	2	2	NUM
easat-4204	290	205	25	25	NUM
easat-4204	290	206	journal	journal	NOUN
easat-4204	290	207	of	of	ADP
easat-4204	290	208	financial	financial	ADJ
easat-4204	290	209	reporting	reporting	NOUN
easat-4204	290	210	and	and	CCONJ
easat-4204	290	211	accounting	account	VERB
easat-4204	290	212	1	1	NUM
easat-4204	290	213	1	1	NUM
easat-4204	290	214	26	26	NUM
easat-4204	290	215	journal	journal	NOUN
easat-4204	290	216	of	of	ADP
easat-4204	290	217	the	the	DET
easat-4204	290	218	american	american	PROPN
easat-4204	290	219	taxation	taxation	PROPN
easat-4204	290	220	association	association	NOUN
easat-4204	290	221	1	1	NUM
easat-4204	290	222	1	1	NUM
easat-4204	290	223	27	27	NUM
easat-4204	290	224	journal	journal	NOUN
easat-4204	290	225	of	of	ADP
easat-4204	290	226	risk	risk	NOUN
easat-4204	290	227	and	and	CCONJ
easat-4204	290	228	financial	financial	ADJ
easat-4204	290	229	management	management	NOUN
easat-4204	290	230	1	1	NUM
easat-4204	290	231	1	1	NUM
easat-4204	290	232	28	28	NUM
easat-4204	290	233	journal	journal	NOUN
easat-4204	290	234	of	of	ADP
easat-4204	290	235	asian	asian	ADJ
easat-4204	290	236	business	business	NOUN
easat-4204	290	237	and	and	CCONJ
easat-4204	290	238	economic	economic	ADJ
easat-4204	290	239	studies	study	NOUN
easat-4204	290	240	1	1	NUM
easat-4204	290	241	1	1	NUM
easat-4204	290	242	29	29	NUM
easat-4204	290	243	stei	stei	NOUN
easat-4204	290	244	journal	journal	NOUN
easat-4204	290	245	of	of	ADP
easat-4204	290	246	economics	economic	NOUN
easat-4204	290	247	1	1	NUM
easat-4204	290	248	1	1	NUM
easat-4204	290	249	30	30	NUM
easat-4204	290	250	macro	macro	ADJ
easat-4204	290	251	management	management	NOUN
easat-4204	290	252	&	&	CCONJ
easat-4204	290	253	public	public	ADJ
easat-4204	290	254	policies	policy	NOUN
easat-4204	290	255	1	1	NUM
easat-4204	290	256	1	1	NUM
easat-4204	290	257	31	31	NUM
easat-4204	290	258	north	north	NOUN
easat-4204	290	259	american	american	ADJ
easat-4204	290	260	journal	journal	PROPN
easat-4204	290	261	of	of	ADP
easat-4204	290	262	economics	economic	NOUN
easat-4204	290	263	and	and	CCONJ
easat-4204	290	264	finance	finance	NOUN
easat-4204	290	265	1	1	NUM
easat-4204	290	266	1	1	NUM
easat-4204	290	267	32	32	NUM
easat-4204	290	268	pacific	pacific	ADJ
easat-4204	290	269	-	-	PUNCT
easat-4204	290	270	basin	basin	NOUN
easat-4204	290	271	finance	finance	NOUN
easat-4204	290	272	journal	journal	NOUN
easat-4204	290	273	2	2	NUM
easat-4204	290	274	1	1	NUM
easat-4204	290	275	33	33	NUM
easat-4204	290	276	social	social	ADJ
easat-4204	290	277	responsibility	responsibility	NOUN
easat-4204	290	278	journal	journal	NOUN
easat-4204	290	279	2	2	NUM
easat-4204	290	280	2	2	NUM
easat-4204	290	281	34	34	NUM
easat-4204	290	282	spanish	spanish	ADJ
easat-4204	290	283	journal	journal	NOUN
easat-4204	290	284	of	of	ADP
easat-4204	290	285	finance	finance	NOUN
easat-4204	290	286	and	and	CCONJ
easat-4204	290	287	accounting	account	VERB
easat-4204	290	288	1	1	NUM
easat-4204	290	289	1	1	NUM
easat-4204	290	290	35	35	NUM
easat-4204	290	291	sustainability	sustainability	NOUN
easat-4204	290	292	1	1	NUM
easat-4204	290	293	1	1	NUM
easat-4204	290	294	36	36	NUM
easat-4204	290	295	the	the	DET
easat-4204	290	296	accounting	accounting	NOUN
easat-4204	290	297	review	review	NOUN
easat-4204	290	298	1	1	NUM
easat-4204	290	299	1	1	NUM
easat-4204	290	300	amount	amount	NOUN
easat-4204	290	301	3	3	NUM
easat-4204	290	302	10	10	NUM
easat-4204	290	303	16	16	NUM
easat-4204	290	304	16	16	NUM
easat-4204	290	305	45	45	NUM
easat-4204	290	306	based	base	VERB
easat-4204	290	307	on	on	ADP
easat-4204	290	308	table	table	NOUN
easat-4204	290	309	2	2	NUM
easat-4204	290	310	above	above	ADV
easat-4204	290	311	,	,	PUNCT
easat-4204	290	312	the	the	DET
easat-4204	290	313	distribution	distribution	NOUN
easat-4204	290	314	of	of	ADP
easat-4204	290	315	tax	tax	NOUN
easat-4204	290	316	avoidance	avoidance	NOUN
easat-4204	290	317	research	research	NOUN
easat-4204	290	318	dominates	dominate	VERB
easat-4204	290	319	the	the	DET
easat-4204	290	320	discussion	discussion	NOUN
easat-4204	290	321	from	from	ADP
easat-4204	290	322	2015	2015	NUM
easat-4204	290	323	to	to	ADP
easat-4204	290	324	2021	2021	NUM
easat-4204	290	325	and	and	CCONJ
easat-4204	290	326	above	above	ADV
easat-4204	290	327	.	.	PUNCT
easat-4204	291	1	in	in	ADP
easat-4204	291	2	2015	2015	NUM
easat-4204	291	3	to	to	ADP
easat-4204	291	4	2017	2017	NUM
easat-4204	291	5	there	there	PRON
easat-4204	291	6	were	be	VERB
easat-4204	291	7	10	10	NUM
easat-4204	291	8	articles	article	NOUN
easat-4204	291	9	,	,	PUNCT
easat-4204	291	10	then	then	ADV
easat-4204	291	11	increased	increase	VERB
easat-4204	291	12	again	again	ADV
easat-4204	291	13	from	from	ADP
easat-4204	291	14	2018	2018	NUM
easat-4204	291	15	to	to	ADP
easat-4204	291	16	20220	20220	NUM
easat-4204	291	17	as	as	ADV
easat-4204	291	18	many	many	ADJ
easat-4204	291	19	as	as	ADP
easat-4204	291	20	16	16	NUM
easat-4204	291	21	articles	article	NOUN
easat-4204	291	22	,	,	PUNCT
easat-4204	291	23	while	while	SCONJ
easat-4204	291	24	from	from	ADP
easat-4204	291	25	2021	2021	NUM
easat-4204	291	26	onwards	onwards	ADP
easat-4204	291	27	it	it	PRON
easat-4204	291	28	was	be	AUX
easat-4204	291	29	also	also	ADV
easat-4204	291	30	the	the	DET
easat-4204	291	31	same	same	ADJ
easat-4204	291	32	,	,	PUNCT
easat-4204	291	33	namely	namely	ADV
easat-4204	291	34	there	there	PRON
easat-4204	291	35	were	be	VERB
easat-4204	291	36	16	16	NUM
easat-4204	291	37	articles	article	NOUN
easat-4204	291	38	.	.	PUNCT
easat-4204	292	1	however	however	ADV
easat-4204	292	2	,	,	PUNCT
easat-4204	292	3	from	from	ADP
easat-4204	292	4	2012	2012	NUM
easat-4204	292	5	to	to	ADP
easat-4204	292	6	2014	2014	NUM
easat-4204	292	7	there	there	PRON
easat-4204	292	8	were	be	VERB
easat-4204	292	9	only	only	ADV
easat-4204	292	10	3	3	NUM
easat-4204	292	11	articles	article	NOUN
easat-4204	292	12	that	that	PRON
easat-4204	292	13	researched	research	VERB
easat-4204	292	14	the	the	DET
easat-4204	292	15	theme	theme	NOUN
easat-4204	292	16	of	of	ADP
easat-4204	292	17	tax	tax	NOUN
easat-4204	292	18	avoidance	avoidance	NOUN
easat-4204	292	19	.	.	PUNCT
easat-4204	293	1	based	base	VERB
easat-4204	293	2	on	on	ADP
easat-4204	293	3	observations	observation	NOUN
easat-4204	293	4	made	make	VERB
easat-4204	293	5	for	for	ADP
easat-4204	293	6	the	the	DET
easat-4204	293	7	distribution	distribution	NOUN
easat-4204	293	8	of	of	ADP
easat-4204	293	9	45	45	NUM
easat-4204	293	10	articles	article	NOUN
easat-4204	293	11	evenly	evenly	ADV
easat-4204	293	12	distributed	distribute	VERB
easat-4204	293	13	in	in	ADP
easat-4204	293	14	each	each	DET
easat-4204	293	15	article	article	NOUN
easat-4204	293	16	publisher	publisher	NOUN
easat-4204	293	17	,	,	PUNCT
easat-4204	293	18	where	where	SCONJ
easat-4204	293	19	the	the	DET
easat-4204	293	20	number	number	NOUN
easat-4204	293	21	of	of	ADP
easat-4204	293	22	article	article	NOUN
easat-4204	293	23	publishers	publisher	NOUN
easat-4204	293	24	is	be	AUX
easat-4204	293	25	45	45	NUM
easat-4204	293	26	article	article	NOUN
easat-4204	293	27	publishers	publisher	NOUN
easat-4204	293	28	evenly	evenly	ADV
easat-4204	293	29	distributed	distribute	VERB
easat-4204	293	30	to	to	ADP
easat-4204	293	31	the	the	DET
easat-4204	293	32	articles	article	NOUN
easat-4204	293	33	published	publish	VERB
easat-4204	293	34	.	.	PUNCT
easat-4204	294	1	thus	thus	ADV
easat-4204	294	2	,	,	PUNCT
easat-4204	294	3	from	from	ADP
easat-4204	294	4	year	year	NOUN
easat-4204	294	5	-	-	PUNCT
easat-4204	294	6	to	to	ADP
easat-4204	294	7	-	-	PUNCT
easat-4204	294	8	year	year	NOUN
easat-4204	294	9	tax	tax	NOUN
easat-4204	294	10	avoidance	avoidance	NOUN
easat-4204	294	11	research	research	NOUN
easat-4204	294	12	continues	continue	VERB
easat-4204	294	13	to	to	PART
easat-4204	294	14	increase	increase	VERB
easat-4204	294	15	and	and	CCONJ
easat-4204	294	16	is	be	AUX
easat-4204	294	17	in	in	ADP
easat-4204	294	18	every	every	DET
easat-4204	294	19	journal	journal	NOUN
easat-4204	294	20	publisher	publisher	NOUN
easat-4204	294	21	.	.	PUNCT
easat-4204	295	1	the	the	DET
easat-4204	295	2	distribution	distribution	NOUN
easat-4204	295	3	of	of	ADP
easat-4204	295	4	the	the	DET
easat-4204	295	5	45	45	NUM
easat-4204	295	6	journals	journal	NOUN
easat-4204	295	7	is	be	AUX
easat-4204	295	8	that	that	SCONJ
easat-4204	295	9	the	the	DET
easat-4204	295	10	accounting	accounting	NOUN
easat-4204	295	11	and	and	CCONJ
easat-4204	295	12	economics	economic	NOUN
easat-4204	295	13	journal	journal	PROPN
easat-4204	295	14	dominates	dominate	VERB
easat-4204	295	15	the	the	DET
easat-4204	295	16	journals	journal	NOUN
easat-4204	295	17	that	that	PRON
easat-4204	295	18	publish	publish	VERB
easat-4204	295	19	16	16	NUM
easat-4204	295	20	articles	article	NOUN
easat-4204	295	21	,	,	PUNCT
easat-4204	295	22	the	the	DET
easat-4204	295	23	corporate	corporate	ADJ
easat-4204	295	24	finance	finance	NOUN
easat-4204	295	25	journal	journal	NOUN
easat-4204	295	26	15	15	NUM
easat-4204	295	27	journals	journal	NOUN
easat-4204	295	28	,	,	PUNCT
easat-4204	295	29	the	the	DET
easat-4204	295	30	management	management	NOUN
easat-4204	295	31	and	and	CCONJ
easat-4204	295	32	law	law	NOUN
easat-4204	295	33	journal	journal	NOUN
easat-4204	295	34	3	3	NUM
easat-4204	295	35	journals	journal	NOUN
easat-4204	295	36	,	,	PUNCT
easat-4204	295	37	the	the	DET
easat-4204	295	38	socio	socio	NOUN
easat-4204	295	39	-	-	PUNCT
easat-4204	295	40	economics	economic	NOUN
easat-4204	295	41	and	and	CCONJ
easat-4204	295	42	politics	politic	NOUN
easat-4204	295	43	journal	journal	NOUN
easat-4204	295	44	2	2	NUM
easat-4204	295	45	journals	journal	NOUN
easat-4204	295	46	,	,	PUNCT
easat-4204	295	47	the	the	DET
easat-4204	295	48	social	social	ADJ
easat-4204	295	49	responsibility	responsibility	NOUN
easat-4204	295	50	journal	journal	PROPN
easat-4204	295	51	7	7	NUM
easat-4204	295	52	journals	journal	NOUN
easat-4204	295	53	and	and	CCONJ
easat-4204	295	54	the	the	DET
easat-4204	295	55	governance	governance	NOUN
easat-4204	295	56	journal	journal	NOUN
easat-4204	295	57	2	2	NUM
easat-4204	295	58	journals	journal	NOUN
easat-4204	295	59	.	.	PUNCT
easat-4204	296	1	a	a	DET
easat-4204	296	2	total	total	NOUN
easat-4204	296	3	of	of	ADP
easat-4204	296	4	17	17	NUM
easat-4204	296	5	articles	article	NOUN
easat-4204	296	6	published	publish	VERB
easat-4204	296	7	through	through	ADP
easat-4204	296	8	scopus	scopus	NOUN
easat-4204	296	9	indexed	index	VERB
easat-4204	296	10	journals	journal	NOUN
easat-4204	296	11	with	with	ADP
easat-4204	296	12	q1	q1	NOUN
easat-4204	296	13	ranking	rank	VERB
easat-4204	296	14	consist	consist	NOUN
easat-4204	296	15	of	of	ADP
easat-4204	296	16	the	the	DET
easat-4204	296	17	accounting	accounting	NOUN
easat-4204	296	18	and	and	CCONJ
easat-4204	296	19	economics	economics	PROPN
easat-4204	296	20	638	638	NUM
easat-4204	296	21	edelweiss	edelweiss	PROPN
easat-4204	296	22	applied	apply	VERB
easat-4204	296	23	science	science	NOUN
easat-4204	296	24	and	and	CCONJ
easat-4204	296	25	technology	technology	NOUN
easat-4204	296	26	issn	issn	PROPN
easat-4204	296	27	:	:	PUNCT
easat-4204	296	28	2576	2576	NUM
easat-4204	296	29	-	-	SYM
easat-4204	296	30	8484	8484	NUM
easat-4204	296	31	vol	vol	NOUN
easat-4204	296	32	.	.	PROPN
easat-4204	297	1	9	9	NUM
easat-4204	297	2	,	,	PUNCT
easat-4204	297	3	no	no	INTJ
easat-4204	297	4	.	.	NOUN
easat-4204	297	5	1	1	NUM
easat-4204	297	6	:	:	PUNCT
easat-4204	297	7	628	628	NUM
easat-4204	297	8	-	-	SYM
easat-4204	297	9	648	648	NUM
easat-4204	297	10	,	,	PUNCT
easat-4204	297	11	2025	2025	NUM
easat-4204	297	12	doi	doi	NOUN
easat-4204	297	13	:	:	PUNCT
easat-4204	297	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	297	15	©	©	PROPN
easat-4204	297	16	2025	2025	NUM
easat-4204	297	17	by	by	ADP
easat-4204	297	18	the	the	DET
easat-4204	297	19	authors	author	NOUN
easat-4204	297	20	;	;	PUNCT
easat-4204	297	21	licensee	licensee	PROPN
easat-4204	297	22	learning	learning	PROPN
easat-4204	297	23	gate	gate	PROPN
easat-4204	297	24	journal	journal	PROPN
easat-4204	297	25	with	with	ADP
easat-4204	297	26	4	4	NUM
easat-4204	297	27	articles	article	NOUN
easat-4204	297	28	,	,	PUNCT
easat-4204	297	29	the	the	DET
easat-4204	297	30	corporate	corporate	ADJ
easat-4204	297	31	finance	finance	NOUN
easat-4204	297	32	journal	journal	NOUN
easat-4204	297	33	5	5	NUM
easat-4204	297	34	articles	article	NOUN
easat-4204	297	35	,	,	PUNCT
easat-4204	297	36	the	the	DET
easat-4204	297	37	social	social	ADJ
easat-4204	297	38	economics	economic	NOUN
easat-4204	297	39	and	and	CCONJ
easat-4204	297	40	politics	politic	NOUN
easat-4204	297	41	journal	journal	PROPN
easat-4204	297	42	1	1	NUM
easat-4204	297	43	article	article	NOUN
easat-4204	297	44	,	,	PUNCT
easat-4204	297	45	the	the	DET
easat-4204	297	46	social	social	ADJ
easat-4204	297	47	responsibility	responsibility	NOUN
easat-4204	297	48	journal	journal	NOUN
easat-4204	297	49	5	5	NUM
easat-4204	297	50	articles	article	NOUN
easat-4204	297	51	and	and	CCONJ
easat-4204	297	52	the	the	DET
easat-4204	297	53	governance	governance	NOUN
easat-4204	297	54	journal	journal	NOUN
easat-4204	297	55	2	2	NUM
easat-4204	297	56	journals	journal	NOUN
easat-4204	297	57	.	.	PUNCT
easat-4204	298	1	for	for	ADP
easat-4204	298	2	11	11	NUM
easat-4204	298	3	articles	article	NOUN
easat-4204	298	4	published	publish	VERB
easat-4204	298	5	through	through	ADP
easat-4204	298	6	scopus	scopus	NOUN
easat-4204	298	7	indexed	index	VERB
easat-4204	298	8	journals	journal	NOUN
easat-4204	298	9	with	with	ADP
easat-4204	298	10	q2	q2	NOUN
easat-4204	298	11	ranking	rank	VERB
easat-4204	298	12	consist	consist	NOUN
easat-4204	298	13	of	of	ADP
easat-4204	298	14	the	the	DET
easat-4204	298	15	accounting	accounting	NOUN
easat-4204	298	16	and	and	CCONJ
easat-4204	298	17	economics	economic	NOUN
easat-4204	298	18	journal	journal	NOUN
easat-4204	298	19	with	with	ADP
easat-4204	298	20	2	2	NUM
easat-4204	298	21	articles	article	NOUN
easat-4204	298	22	,	,	PUNCT
easat-4204	298	23	the	the	DET
easat-4204	298	24	corporate	corporate	ADJ
easat-4204	298	25	finance	finance	NOUN
easat-4204	298	26	journal	journal	NOUN
easat-4204	298	27	with	with	ADP
easat-4204	298	28	6	6	NUM
easat-4204	298	29	articles	article	NOUN
easat-4204	298	30	,	,	PUNCT
easat-4204	298	31	the	the	DET
easat-4204	298	32	management	management	NOUN
easat-4204	298	33	and	and	CCONJ
easat-4204	298	34	law	law	NOUN
easat-4204	298	35	journal	journal	NOUN
easat-4204	298	36	with	with	ADP
easat-4204	298	37	2	2	NUM
easat-4204	298	38	articles	article	NOUN
easat-4204	298	39	,	,	PUNCT
easat-4204	298	40	the	the	DET
easat-4204	298	41	socio	socio	NOUN
easat-4204	298	42	-	-	PUNCT
easat-4204	298	43	economics	economic	NOUN
easat-4204	298	44	and	and	CCONJ
easat-4204	298	45	politics	politic	NOUN
easat-4204	298	46	journal	journal	NOUN
easat-4204	298	47	with	with	ADP
easat-4204	298	48	1	1	NUM
easat-4204	298	49	journal	journal	NOUN
easat-4204	298	50	.	.	PUNCT
easat-4204	299	1	and	and	CCONJ
easat-4204	299	2	7	7	NUM
easat-4204	299	3	articles	article	NOUN
easat-4204	299	4	published	publish	VERB
easat-4204	299	5	through	through	ADP
easat-4204	299	6	scopus	scopus	NOUN
easat-4204	299	7	indexed	index	VERB
easat-4204	299	8	journals	journal	NOUN
easat-4204	299	9	with	with	ADP
easat-4204	299	10	q4	q4	PROPN
easat-4204	299	11	ranking	rank	VERB
easat-4204	299	12	consist	consist	NOUN
easat-4204	299	13	of	of	ADP
easat-4204	299	14	the	the	DET
easat-4204	299	15	accounting	accounting	NOUN
easat-4204	299	16	and	and	CCONJ
easat-4204	299	17	economics	economic	NOUN
easat-4204	299	18	journal	journal	NOUN
easat-4204	299	19	with	with	ADP
easat-4204	299	20	6	6	NUM
easat-4204	299	21	articles	article	NOUN
easat-4204	299	22	and	and	CCONJ
easat-4204	299	23	the	the	DET
easat-4204	299	24	social	social	ADJ
easat-4204	299	25	responsibility	responsibility	NOUN
easat-4204	299	26	journal	journal	NOUN
easat-4204	299	27	with	with	ADP
easat-4204	299	28	1	1	NUM
easat-4204	299	29	article	article	NOUN
easat-4204	299	30	.	.	PUNCT
easat-4204	300	1	while	while	SCONJ
easat-4204	300	2	the	the	DET
easat-4204	300	3	rest	rest	NOUN
easat-4204	300	4	are	be	AUX
easat-4204	300	5	journals	journal	NOUN
easat-4204	300	6	that	that	PRON
easat-4204	300	7	are	be	AUX
easat-4204	300	8	not	not	PART
easat-4204	300	9	indexed	index	VERB
easat-4204	300	10	by	by	ADP
easat-4204	300	11	scopus	scopus	PROPN
easat-4204	300	12	.	.	PUNCT
easat-4204	301	1	from	from	ADP
easat-4204	301	2	the	the	DET
easat-4204	301	3	table	table	NOUN
easat-4204	301	4	above	above	ADV
easat-4204	301	5	,	,	PUNCT
easat-4204	301	6	it	it	PRON
easat-4204	301	7	can	can	AUX
easat-4204	301	8	also	also	ADV
easat-4204	301	9	be	be	AUX
easat-4204	301	10	explained	explain	VERB
easat-4204	301	11	that	that	SCONJ
easat-4204	301	12	out	out	ADP
easat-4204	301	13	of	of	ADP
easat-4204	301	14	45	45	NUM
easat-4204	301	15	journals	journal	NOUN
easat-4204	301	16	,	,	PUNCT
easat-4204	301	17	no	no	DET
easat-4204	301	18	journals	journal	NOUN
easat-4204	301	19	have	have	AUX
easat-4204	301	20	published	publish	VERB
easat-4204	301	21	articles	article	NOUN
easat-4204	301	22	on	on	ADP
easat-4204	301	23	tax	tax	NOUN
easat-4204	301	24	avoidance	avoidance	NOUN
easat-4204	301	25	continuously	continuously	ADV
easat-4204	301	26	from	from	ADP
easat-4204	301	27	2012	2012	NUM
easat-4204	301	28	to	to	ADP
easat-4204	301	29	2021	2021	NUM
easat-4204	301	30	and	and	CCONJ
easat-4204	301	31	above	above	ADV
easat-4204	301	32	.	.	PUNCT
easat-4204	302	1	there	there	PRON
easat-4204	302	2	are	be	VERB
easat-4204	302	3	also	also	ADV
easat-4204	302	4	those	those	PRON
easat-4204	302	5	that	that	PRON
easat-4204	302	6	only	only	ADV
easat-4204	302	7	published	publish	VERB
easat-4204	302	8	once	once	ADV
easat-4204	302	9	during	during	ADP
easat-4204	302	10	the	the	DET
easat-4204	302	11	period	period	NOUN
easat-4204	302	12	,	,	PUNCT
easat-4204	302	13	namely	namely	ADV
easat-4204	302	14	from	from	ADP
easat-4204	302	15	the	the	DET
easat-4204	302	16	beginning	beginning	NOUN
easat-4204	302	17	of	of	ADP
easat-4204	302	18	the	the	DET
easat-4204	302	19	research	research	NOUN
easat-4204	302	20	period	period	NOUN
easat-4204	302	21	in	in	ADP
easat-4204	302	22	2012	2012	NUM
easat-4204	302	23	to	to	ADP
easat-4204	302	24	the	the	DET
easat-4204	302	25	end	end	NOUN
easat-4204	302	26	of	of	ADP
easat-4204	302	27	the	the	DET
easat-4204	302	28	research	research	NOUN
easat-4204	302	29	period	period	NOUN
easat-4204	302	30	,	,	PUNCT
easat-4204	302	31	there	there	PRON
easat-4204	302	32	were	be	VERB
easat-4204	302	33	no	no	PRON
easat-4204	302	34	more	more	ADJ
easat-4204	302	35	,	,	PUNCT
easat-4204	302	36	namely	namely	ADV
easat-4204	302	37	the	the	DET
easat-4204	302	38	journal	journal	NOUN
easat-4204	302	39	of	of	ADP
easat-4204	302	40	the	the	DET
easat-4204	302	41	american	american	PROPN
easat-4204	302	42	taxation	taxation	PROPN
easat-4204	302	43	association	association	PROPN
easat-4204	302	44	,	,	PUNCT
easat-4204	302	45	the	the	DET
easat-4204	302	46	accounting	accounting	NOUN
easat-4204	302	47	review	review	NOUN
easat-4204	302	48	and	and	CCONJ
easat-4204	302	49	the	the	DET
easat-4204	302	50	journal	journal	NOUN
easat-4204	302	51	of	of	ADP
easat-4204	302	52	the	the	DET
easat-4204	302	53	american	american	PROPN
easat-4204	302	54	taxation	taxation	PROPN
easat-4204	302	55	association	association	PROPN
easat-4204	302	56	.	.	PUNCT
easat-4204	303	1	thus	thus	ADV
easat-4204	303	2	,	,	PUNCT
easat-4204	303	3	it	it	PRON
easat-4204	303	4	can	can	AUX
easat-4204	303	5	be	be	AUX
easat-4204	303	6	concluded	conclude	VERB
easat-4204	303	7	that	that	SCONJ
easat-4204	303	8	there	there	PRON
easat-4204	303	9	are	be	VERB
easat-4204	303	10	no	no	DET
easat-4204	303	11	journals	journal	NOUN
easat-4204	303	12	that	that	PRON
easat-4204	303	13	dominate	dominate	VERB
easat-4204	303	14	articles	article	NOUN
easat-4204	303	15	published	publish	VERB
easat-4204	303	16	continuously	continuously	ADV
easat-4204	303	17	from	from	ADP
easat-4204	303	18	2012	2012	NUM
easat-4204	303	19	to	to	ADP
easat-4204	303	20	2021	2021	NUM
easat-4204	303	21	and	and	CCONJ
easat-4204	303	22	above	above	ADV
easat-4204	303	23	.	.	PUNCT
easat-4204	304	1	4.2	4.2	NUM
easat-4204	304	2	.	.	PUNCT
easat-4204	305	1	articles	article	NOUN
easat-4204	305	2	by	by	ADP
easat-4204	305	3	country	country	NOUN
easat-4204	305	4	table	table	NOUN
easat-4204	305	5	3	3	NUM
easat-4204	305	6	below	below	ADV
easat-4204	305	7	illustrates	illustrate	VERB
easat-4204	305	8	the	the	DET
easat-4204	305	9	distribution	distribution	NOUN
easat-4204	305	10	of	of	ADP
easat-4204	305	11	articles	article	NOUN
easat-4204	305	12	based	base	VERB
easat-4204	305	13	on	on	ADP
easat-4204	305	14	the	the	DET
easat-4204	305	15	countries	country	NOUN
easat-4204	305	16	of	of	ADP
easat-4204	305	17	study	study	NOUN
easat-4204	305	18	.	.	PUNCT
easat-4204	306	1	we	we	PRON
easat-4204	306	2	classify	classify	VERB
easat-4204	306	3	articles	article	NOUN
easat-4204	306	4	based	base	VERB
easat-4204	306	5	on	on	ADP
easat-4204	306	6	auditing	auditing	NOUN
easat-4204	306	7	,	,	PUNCT
easat-4204	306	8	behavior	behavior	NOUN
easat-4204	306	9	,	,	PUNCT
easat-4204	306	10	employment	employment	NOUN
easat-4204	306	11	,	,	PUNCT
easat-4204	306	12	capital	capital	NOUN
easat-4204	306	13	markets	market	NOUN
easat-4204	306	14	,	,	PUNCT
easat-4204	306	15	marketing	marketing	NOUN
easat-4204	306	16	,	,	PUNCT
easat-4204	306	17	politics	politic	NOUN
easat-4204	306	18	,	,	PUNCT
easat-4204	306	19	information	information	NOUN
easat-4204	306	20	systems	system	NOUN
easat-4204	306	21	,	,	PUNCT
easat-4204	306	22	religiosity	religiosity	NOUN
easat-4204	306	23	,	,	PUNCT
easat-4204	306	24	ownership	ownership	NOUN
easat-4204	306	25	structure	structure	NOUN
easat-4204	306	26	,	,	PUNCT
easat-4204	306	27	social	social	ADJ
easat-4204	306	28	responsibility	responsibility	NOUN
easat-4204	306	29	,	,	PUNCT
easat-4204	306	30	good	good	ADJ
easat-4204	306	31	governance	governance	NOUN
easat-4204	306	32	,	,	PUNCT
easat-4204	306	33	and	and	CCONJ
easat-4204	306	34	others	other	NOUN
easat-4204	306	35	.	.	PUNCT
easat-4204	307	1	this	this	DET
easat-4204	307	2	analysis	analysis	NOUN
easat-4204	307	3	is	be	AUX
easat-4204	307	4	important	important	ADJ
easat-4204	307	5	to	to	PART
easat-4204	307	6	see	see	VERB
easat-4204	307	7	the	the	DET
easat-4204	307	8	distribution	distribution	NOUN
easat-4204	307	9	or	or	CCONJ
easat-4204	307	10	extent	extent	NOUN
easat-4204	307	11	of	of	ADP
easat-4204	307	12	the	the	DET
easat-4204	307	13	topic	topic	NOUN
easat-4204	307	14	of	of	ADP
easat-4204	307	15	avoidance	avoidance	NOUN
easat-4204	307	16	in	in	ADP
easat-4204	307	17	other	other	ADJ
easat-4204	307	18	fields	field	NOUN
easat-4204	307	19	.	.	PUNCT
easat-4204	308	1	in	in	ADP
easat-4204	308	2	addition	addition	NOUN
easat-4204	308	3	,	,	PUNCT
easat-4204	308	4	we	we	PRON
easat-4204	308	5	also	also	ADV
easat-4204	308	6	provide	provide	VERB
easat-4204	308	7	information	information	NOUN
easat-4204	308	8	on	on	ADP
easat-4204	308	9	the	the	DET
easat-4204	308	10	most	most	ADV
easat-4204	308	11	dominant	dominant	ADJ
easat-4204	308	12	topics	topic	NOUN
easat-4204	308	13	,	,	PUNCT
easat-4204	308	14	which	which	PRON
easat-4204	308	15	at	at	ADP
easat-4204	308	16	least	least	ADJ
easat-4204	308	17	discuss	discuss	VERB
easat-4204	308	18	tax	tax	NOUN
easat-4204	308	19	avoidance	avoidance	NOUN
easat-4204	308	20	.	.	PUNCT
easat-4204	309	1	table	table	NOUN
easat-4204	309	2	3	3	NUM
easat-4204	309	3	.	.	PUNCT
easat-4204	310	1	distribution	distribution	NOUN
easat-4204	310	2	of	of	ADP
easat-4204	310	3	articles	article	NOUN
easat-4204	310	4	by	by	ADP
easat-4204	310	5	country	country	NOUN
easat-4204	310	6	.	.	PUNCT
easat-4204	311	1	no	no	INTJ
easat-4204	311	2	.	.	PUNCT
easat-4204	312	1	country	country	NOUN
easat-4204	312	2	name	name	NOUN
easat-4204	312	3	number	number	NOUN
easat-4204	312	4	of	of	ADP
easat-4204	312	5	articles	article	NOUN
easat-4204	312	6	%	%	NOUN
easat-4204	312	7	1	1	NUM
easat-4204	312	8	united	united	PROPN
easat-4204	312	9	states	states	PROPN
easat-4204	312	10	of	of	ADP
easat-4204	312	11	america	america	PROPN
easat-4204	312	12	8	8	NUM
easat-4204	312	13	14	14	NUM
easat-4204	312	14	2	2	NUM
easat-4204	312	15	australia	australia	NOUN
easat-4204	312	16	2	2	NUM
easat-4204	312	17	3	3	NUM
easat-4204	312	18	3	3	NUM
easat-4204	312	19	bahrain	bahrain	NOUN
easat-4204	312	20	1	1	NUM
easat-4204	312	21	2	2	NUM
easat-4204	312	22	4	4	NUM
easat-4204	312	23	bangladesh	bangladesh	NOUN
easat-4204	312	24	1	1	NUM
easat-4204	312	25	2	2	NUM
easat-4204	312	26	5	5	NUM
easat-4204	312	27	china	china	NOUN
easat-4204	312	28	6	6	NUM
easat-4204	312	29	10	10	NUM
easat-4204	312	30	6	6	NUM
easat-4204	312	31	philippines	philippine	NOUN
easat-4204	312	32	1	1	NUM
easat-4204	312	33	2	2	NUM
easat-4204	312	34	7	7	NUM
easat-4204	312	35	indonesia	indonesia	PROPN
easat-4204	312	36	7	7	NUM
easat-4204	312	37	12	12	NUM
easat-4204	312	38	8	8	NUM
easat-4204	312	39	english	english	NOUN
easat-4204	312	40	5	5	NUM
easat-4204	312	41	9	9	NUM
easat-4204	312	42	9	9	NUM
easat-4204	312	43	iran	iran	NOUN
easat-4204	312	44	4	4	NUM
easat-4204	312	45	7	7	NUM
easat-4204	312	46	10	10	NUM
easat-4204	312	47	japan	japan	PROPN
easat-4204	312	48	2	2	NUM
easat-4204	312	49	3	3	NUM
easat-4204	312	50	11	11	NUM
easat-4204	312	51	german	german	NOUN
easat-4204	312	52	1	1	NUM
easat-4204	312	53	2	2	NUM
easat-4204	312	54	12	12	NUM
easat-4204	312	55	canada	canada	NOUN
easat-4204	312	56	1	1	NUM
easat-4204	312	57	2	2	NUM
easat-4204	312	58	13	13	NUM
easat-4204	312	59	korea	korea	NOUN
easat-4204	312	60	1	1	NUM
easat-4204	312	61	2	2	NUM
easat-4204	312	62	14	14	NUM
easat-4204	312	63	malaysia	malaysia	NOUN
easat-4204	312	64	3	3	NUM
easat-4204	312	65	4	4	NUM
easat-4204	312	66	15	15	NUM
easat-4204	312	67	nigeria	nigeria	NOUN
easat-4204	312	68	2	2	NUM
easat-4204	312	69	3	3	NUM
easat-4204	312	70	16	16	NUM
easat-4204	312	71	oman	oman	NOUN
easat-4204	312	72	1	1	NUM
easat-4204	312	73	2	2	NUM
easat-4204	312	74	17	17	NUM
easat-4204	312	75	pakistan	pakistan	NOUN
easat-4204	312	76	1	1	NUM
easat-4204	312	77	2	2	NUM
easat-4204	312	78	18	18	NUM
easat-4204	312	79	france	france	NOUN
easat-4204	312	80	2	2	NUM
easat-4204	312	81	3	3	NUM
easat-4204	312	82	19	19	NUM
easat-4204	312	83	romania	romania	NOUN
easat-4204	312	84	1	1	NUM
easat-4204	312	85	2	2	NUM
easat-4204	312	86	20	20	NUM
easat-4204	312	87	singapore	singapore	NOUN
easat-4204	312	88	1	1	NUM
easat-4204	312	89	2	2	NUM
easat-4204	312	90	21	21	NUM
easat-4204	312	91	spanish	spanish	ADJ
easat-4204	312	92	1	1	NUM
easat-4204	312	93	2	2	NUM
easat-4204	312	94	22	22	NUM
easat-4204	312	95	thailand	thailand	NOUN
easat-4204	312	96	1	1	NUM
easat-4204	312	97	2	2	NUM
easat-4204	312	98	23	23	NUM
easat-4204	312	99	türkiye	türkiye	NOUN
easat-4204	312	100	1	1	NUM
easat-4204	312	101	2	2	NUM
easat-4204	312	102	24	24	NUM
easat-4204	312	103	vietnamese	vietnamese	NOUN
easat-4204	312	104	2	2	NUM
easat-4204	312	105	3	3	NUM
easat-4204	312	106	25	25	NUM
easat-4204	312	107	jordan	jordan	PROPN
easat-4204	312	108	2	2	NUM
easat-4204	312	109	3	3	NUM
easat-4204	312	110	amount	amount	NOUN
easat-4204	312	111	58	58	NUM
easat-4204	312	112	100	100	NUM
easat-4204	312	113	639	639	NUM
easat-4204	312	114	edelweiss	edelweiss	PROPN
easat-4204	312	115	applied	apply	VERB
easat-4204	312	116	science	science	NOUN
easat-4204	312	117	and	and	CCONJ
easat-4204	312	118	technology	technology	NOUN
easat-4204	312	119	issn	issn	PROPN
easat-4204	312	120	:	:	PUNCT
easat-4204	312	121	2576	2576	NUM
easat-4204	312	122	-	-	SYM
easat-4204	312	123	8484	8484	NUM
easat-4204	312	124	vol	vol	NOUN
easat-4204	312	125	.	.	PROPN
easat-4204	313	1	9	9	NUM
easat-4204	313	2	,	,	PUNCT
easat-4204	313	3	no	no	INTJ
easat-4204	313	4	.	.	NOUN
easat-4204	313	5	1	1	NUM
easat-4204	313	6	:	:	PUNCT
easat-4204	313	7	628	628	NUM
easat-4204	313	8	-	-	SYM
easat-4204	313	9	648	648	NUM
easat-4204	313	10	,	,	PUNCT
easat-4204	313	11	2025	2025	NUM
easat-4204	313	12	doi	doi	NOUN
easat-4204	313	13	:	:	PUNCT
easat-4204	313	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	313	15	©	©	PROPN
easat-4204	313	16	2025	2025	NUM
easat-4204	313	17	by	by	ADP
easat-4204	313	18	the	the	DET
easat-4204	313	19	authors	author	NOUN
easat-4204	313	20	;	;	PUNCT
easat-4204	313	21	licensee	licensee	PROPN
easat-4204	313	22	learning	learning	NOUN
easat-4204	313	23	gate	gate	NOUN
easat-4204	313	24	based	base	VERB
easat-4204	313	25	on	on	ADP
easat-4204	313	26	table	table	NOUN
easat-4204	313	27	3	3	NUM
easat-4204	313	28	above	above	ADV
easat-4204	313	29	,	,	PUNCT
easat-4204	313	30	the	the	DET
easat-4204	313	31	study	study	NOUN
easat-4204	313	32	of	of	ADP
easat-4204	313	33	tax	tax	NOUN
easat-4204	313	34	avoidance	avoidance	NOUN
easat-4204	313	35	has	have	AUX
easat-4204	313	36	spread	spread	VERB
easat-4204	313	37	to	to	ADP
easat-4204	313	38	various	various	ADJ
easat-4204	313	39	countries	country	NOUN
easat-4204	313	40	in	in	ADP
easat-4204	313	41	various	various	ADJ
easat-4204	313	42	continents	continent	NOUN
easat-4204	313	43	.	.	PUNCT
easat-4204	314	1	of	of	ADP
easat-4204	314	2	the	the	DET
easat-4204	314	3	58	58	NUM
easat-4204	314	4	countries	country	NOUN
easat-4204	314	5	spread	spread	VERB
easat-4204	314	6	across	across	ADP
easat-4204	314	7	various	various	ADJ
easat-4204	314	8	continents	continent	NOUN
easat-4204	314	9	,	,	PUNCT
easat-4204	314	10	america	america	PROPN
easat-4204	314	11	has	have	VERB
easat-4204	314	12	2	2	NUM
easat-4204	314	13	countries	country	NOUN
easat-4204	314	14	with	with	ADP
easat-4204	314	15	9	9	NUM
easat-4204	314	16	articles	article	NOUN
easat-4204	314	17	,	,	PUNCT
easat-4204	314	18	asean	asean	PROPN
easat-4204	314	19	has	have	VERB
easat-4204	314	20	6	6	NUM
easat-4204	314	21	countries	country	NOUN
easat-4204	314	22	with	with	ADP
easat-4204	314	23	15	15	NUM
easat-4204	314	24	articles	article	NOUN
easat-4204	314	25	,	,	PUNCT
easat-4204	314	26	asia	asia	PROPN
easat-4204	314	27	outside	outside	ADP
easat-4204	314	28	asean	asean	PROPN
easat-4204	314	29	has	have	VERB
easat-4204	314	30	9	9	NUM
easat-4204	314	31	countries	country	NOUN
easat-4204	314	32	with	with	ADP
easat-4204	314	33	19	19	NUM
easat-4204	314	34	articles	article	NOUN
easat-4204	314	35	,	,	PUNCT
easat-4204	314	36	europe	europe	PROPN
easat-4204	314	37	has	have	VERB
easat-4204	314	38	6	6	NUM
easat-4204	314	39	countries	country	NOUN
easat-4204	314	40	with	with	ADP
easat-4204	314	41	11	11	NUM
easat-4204	314	42	articles	article	NOUN
easat-4204	314	43	,	,	PUNCT
easat-4204	314	44	australia	australia	PROPN
easat-4204	314	45	has	have	VERB
easat-4204	314	46	1	1	NUM
easat-4204	314	47	country	country	NOUN
easat-4204	314	48	with	with	ADP
easat-4204	314	49	2	2	NUM
easat-4204	314	50	articles	article	NOUN
easat-4204	314	51	and	and	CCONJ
easat-4204	314	52	africa	africa	PROPN
easat-4204	314	53	has	have	VERB
easat-4204	314	54	1	1	NUM
easat-4204	314	55	country	country	NOUN
easat-4204	314	56	with	with	ADP
easat-4204	314	57	2	2	NUM
easat-4204	314	58	articles	article	NOUN
easat-4204	314	59	.	.	PUNCT
easat-4204	315	1	overall	overall	ADJ
easat-4204	315	2	,	,	PUNCT
easat-4204	315	3	research	research	NOUN
easat-4204	315	4	on	on	ADP
easat-4204	315	5	tax	tax	NOUN
easat-4204	315	6	avoidance	avoidance	NOUN
easat-4204	315	7	is	be	AUX
easat-4204	315	8	dominated	dominate	VERB
easat-4204	315	9	by	by	ADP
easat-4204	315	10	the	the	DET
easat-4204	315	11	united	united	PROPN
easat-4204	315	12	states	states	PROPN
easat-4204	315	13	with	with	ADP
easat-4204	315	14	9	9	NUM
easat-4204	315	15	articles	article	NOUN
easat-4204	315	16	or	or	CCONJ
easat-4204	315	17	around	around	ADV
easat-4204	315	18	14	14	NUM
easat-4204	315	19	%	%	NOUN
easat-4204	315	20	of	of	ADP
easat-4204	315	21	the	the	DET
easat-4204	315	22	total	total	ADJ
easat-4204	315	23	number	number	NOUN
easat-4204	315	24	of	of	ADP
easat-4204	315	25	articles	article	NOUN
easat-4204	315	26	.	.	PUNCT
easat-4204	316	1	4.3	4.3	NUM
easat-4204	316	2	.	.	PUNCT
easat-4204	316	3	articles	article	NOUN
easat-4204	316	4	based	base	VERB
easat-4204	316	5	on	on	ADP
easat-4204	316	6	research	research	NOUN
easat-4204	316	7	topics	topic	NOUN
easat-4204	316	8	table	table	NOUN
easat-4204	316	9	4	4	NUM
easat-4204	316	10	below	below	ADV
easat-4204	316	11	illustrates	illustrate	VERB
easat-4204	316	12	the	the	DET
easat-4204	316	13	distribution	distribution	NOUN
easat-4204	316	14	of	of	ADP
easat-4204	316	15	articles	article	NOUN
easat-4204	316	16	based	base	VERB
easat-4204	316	17	on	on	ADP
easat-4204	316	18	research	research	NOUN
easat-4204	316	19	topics	topic	NOUN
easat-4204	316	20	,	,	PUNCT
easat-4204	316	21	namely	namely	ADV
easat-4204	316	22	corporate	corporate	ADJ
easat-4204	316	23	governance	governance	NOUN
easat-4204	316	24	,	,	PUNCT
easat-4204	316	25	social	social	ADJ
easat-4204	316	26	responsibility	responsibility	NOUN
easat-4204	316	27	,	,	PUNCT
easat-4204	316	28	corporate	corporate	ADJ
easat-4204	316	29	performance	performance	NOUN
easat-4204	316	30	,	,	PUNCT
easat-4204	316	31	intelligence	intelligence	NOUN
easat-4204	316	32	,	,	PUNCT
easat-4204	316	33	relationships	relationship	NOUN
easat-4204	316	34	,	,	PUNCT
easat-4204	316	35	professions	profession	NOUN
easat-4204	316	36	and	and	CCONJ
easat-4204	316	37	others	other	NOUN
easat-4204	316	38	.	.	PUNCT
easat-4204	317	1	this	this	DET
easat-4204	317	2	analysis	analysis	NOUN
easat-4204	317	3	is	be	AUX
easat-4204	317	4	important	important	ADJ
easat-4204	317	5	to	to	PART
easat-4204	317	6	see	see	VERB
easat-4204	317	7	the	the	DET
easat-4204	317	8	distribution	distribution	NOUN
easat-4204	317	9	or	or	CCONJ
easat-4204	317	10	breadth	breadth	NOUN
easat-4204	317	11	of	of	ADP
easat-4204	317	12	tax	tax	NOUN
easat-4204	317	13	avoidance	avoidance	NOUN
easat-4204	317	14	topics	topic	NOUN
easat-4204	317	15	in	in	ADP
easat-4204	317	16	various	various	ADJ
easat-4204	317	17	fields	field	NOUN
easat-4204	317	18	.	.	PUNCT
easat-4204	318	1	in	in	ADP
easat-4204	318	2	addition	addition	NOUN
easat-4204	318	3	,	,	PUNCT
easat-4204	318	4	it	it	PRON
easat-4204	318	5	also	also	ADV
easat-4204	318	6	provides	provide	VERB
easat-4204	318	7	information	information	NOUN
easat-4204	318	8	on	on	ADP
easat-4204	318	9	the	the	DET
easat-4204	318	10	most	most	ADV
easat-4204	318	11	dominant	dominant	ADJ
easat-4204	318	12	topics	topic	NOUN
easat-4204	318	13	in	in	ADP
easat-4204	318	14	discussing	discuss	VERB
easat-4204	318	15	tax	tax	NOUN
easat-4204	318	16	avoidance	avoidance	NOUN
easat-4204	318	17	.	.	PUNCT
easat-4204	319	1	table	table	NOUN
easat-4204	319	2	4	4	NUM
easat-4204	319	3	.	.	PUNCT
easat-4204	320	1	distribution	distribution	NOUN
easat-4204	320	2	of	of	ADP
easat-4204	320	3	articles	article	NOUN
easat-4204	320	4	by	by	ADP
easat-4204	320	5	research	research	NOUN
easat-4204	320	6	topic	topic	NOUN
easat-4204	320	7	.	.	PUNCT
easat-4204	321	1	no	no	INTJ
easat-4204	321	2	.	.	PUNCT
easat-4204	322	1	article	article	NOUN
easat-4204	322	2	topics	topic	NOUN
easat-4204	322	3	2012	2012	NUM
easat-4204	322	4	-2014	-2014	PROPN
easat-4204	322	5	2015	2015	NUM
easat-4204	322	6	-2017	-2017	PROPN
easat-4204	322	7	2018	2018	NUM
easat-4204	322	8	-2020	-2020	NOUN
easat-4204	322	9	2021	2021	NUM
easat-4204	322	10	to	to	ADP
easat-4204	322	11	the	the	DET
easat-4204	322	12	top	top	ADJ
easat-4204	322	13	total	total	ADJ
easat-4204	322	14	%	%	NOUN
easat-4204	322	15	1	1	NUM
easat-4204	322	16	corporate	corporate	ADJ
easat-4204	322	17	governance	governance	NOUN
easat-4204	322	18	2	2	NUM
easat-4204	322	19	5	5	NUM
easat-4204	322	20	10	10	NUM
easat-4204	322	21	6	6	NUM
easat-4204	322	22	23	23	NUM
easat-4204	322	23	51	51	NUM
easat-4204	322	24	2	2	NUM
easat-4204	322	25	social	social	ADJ
easat-4204	322	26	responsibility	responsibility	NOUN
easat-4204	322	27	2	2	NUM
easat-4204	322	28	3	3	NUM
easat-4204	322	29	5	5	NUM
easat-4204	322	30	11	11	NUM
easat-4204	322	31	3	3	NUM
easat-4204	322	32	corporate	corporate	ADJ
easat-4204	322	33	performance	performance	NOUN
easat-4204	322	34	1	1	NUM
easat-4204	322	35	1	1	NUM
easat-4204	322	36	2	2	NUM
easat-4204	322	37	4	4	NUM
easat-4204	322	38	10	10	NUM
easat-4204	322	39	4	4	NUM
easat-4204	322	40	intelligence	intelligence	NOUN
easat-4204	322	41	1	1	NUM
easat-4204	322	42	1	1	NUM
easat-4204	322	43	2	2	NUM
easat-4204	322	44	4	4	NUM
easat-4204	322	45	5	5	NUM
easat-4204	322	46	relationship	relationship	NOUN
easat-4204	322	47	3	3	NUM
easat-4204	322	48	1	1	NUM
easat-4204	322	49	2	2	NUM
easat-4204	322	50	6	6	NUM
easat-4204	322	51	6	6	NUM
easat-4204	322	52	profession	profession	NOUN
easat-4204	322	53	1	1	NUM
easat-4204	322	54	2	2	NUM
easat-4204	322	55	3	3	NUM
easat-4204	322	56	7	7	NUM
easat-4204	322	57	7	7	NUM
easat-4204	322	58	other	other	ADJ
easat-4204	322	59	4	4	NUM
easat-4204	322	60	4	4	NUM
easat-4204	322	61	9	9	NUM
easat-4204	322	62	amount	amount	NOUN
easat-4204	322	63	3	3	NUM
easat-4204	322	64	10	10	NUM
easat-4204	322	65	16	16	NUM
easat-4204	322	66	16	16	NUM
easat-4204	322	67	45	45	NUM
easat-4204	322	68	100	100	NUM
easat-4204	322	69	based	base	VERB
easat-4204	322	70	on	on	ADP
easat-4204	322	71	table	table	NOUN
easat-4204	322	72	4	4	NUM
easat-4204	322	73	over	over	ADV
easat-4204	322	74	,	,	PUNCT
easat-4204	322	75	the	the	DET
easat-4204	322	76	think	think	NOUN
easat-4204	322	77	about	about	ADP
easat-4204	322	78	of	of	ADP
easat-4204	322	79	charge	charge	NOUN
easat-4204	322	80	evasion	evasion	NOUN
easat-4204	322	81	has	have	AUX
easat-4204	322	82	extended	extend	VERB
easat-4204	322	83	to	to	ADP
easat-4204	322	84	different	different	ADJ
easat-4204	322	85	areas	area	NOUN
easat-4204	322	86	.	.	PUNCT
easat-4204	323	1	for	for	ADP
easat-4204	323	2	illustration	illustration	NOUN
easat-4204	323	3	,	,	PUNCT
easat-4204	323	4	within	within	ADP
easat-4204	323	5	the	the	DET
easat-4204	323	6	areas	area	NOUN
easat-4204	323	7	of	of	ADP
easat-4204	323	8	corporate	corporate	ADJ
easat-4204	323	9	administration	administration	NOUN
easat-4204	323	10	,	,	PUNCT
easat-4204	323	11	social	social	ADJ
easat-4204	323	12	duty	duty	NOUN
easat-4204	323	13	,	,	PUNCT
easat-4204	323	14	corporate	corporate	ADJ
easat-4204	323	15	administration	administration	NOUN
easat-4204	323	16	,	,	PUNCT
easat-4204	323	17	insights	insight	NOUN
easat-4204	323	18	,	,	PUNCT
easat-4204	323	19	connections	connection	NOUN
easat-4204	323	20	,	,	PUNCT
easat-4204	323	21	and	and	CCONJ
easat-4204	323	22	indeed	indeed	ADV
easat-4204	323	23	areas	area	NOUN
easat-4204	323	24	related	relate	VERB
easat-4204	323	25	to	to	ADP
easat-4204	323	26	callings	calling	NOUN
easat-4204	323	27	.	.	PUNCT
easat-4204	324	1	assess	assess	NOUN
easat-4204	324	2	evasion	evasion	NOUN
easat-4204	324	3	studies	study	NOUN
easat-4204	324	4	are	be	AUX
easat-4204	324	5	dominated	dominate	VERB
easat-4204	324	6	by	by	ADP
easat-4204	324	7	the	the	DET
easat-4204	324	8	primary	primary	NOUN
easat-4204	324	9	,	,	PUNCT
easat-4204	324	10	the	the	DET
easat-4204	324	11	subject	subject	NOUN
easat-4204	324	12	of	of	ADP
easat-4204	324	13	corporate	corporate	ADJ
easat-4204	324	14	administration	administration	NOUN
easat-4204	324	15	,	,	PUNCT
easat-4204	324	16	which	which	PRON
easat-4204	324	17	is	be	AUX
easat-4204	324	18	51	51	NUM
easat-4204	324	19	%	%	NOUN
easat-4204	324	20	of	of	ADP
easat-4204	324	21	the	the	DET
easat-4204	324	22	whole	whole	ADJ
easat-4204	324	23	assess	assess	NOUN
easat-4204	324	24	evasion	evasion	NOUN
easat-4204	324	25	subjects	subject	NOUN
easat-4204	324	26	.	.	PUNCT
easat-4204	325	1	this	this	DET
easat-4204	325	2	theme	theme	NOUN
easat-4204	325	3	has	have	AUX
easat-4204	325	4	been	be	AUX
easat-4204	325	5	present	present	ADJ
easat-4204	325	6	each	each	DET
easat-4204	325	7	year	year	NOUN
easat-4204	325	8	within	within	ADP
easat-4204	325	9	the	the	DET
easat-4204	325	10	final	final	ADJ
easat-4204	325	11	10	10	NUM
easat-4204	325	12	a	a	DET
easat-4204	325	13	long	long	ADJ
easat-4204	325	14	time	time	NOUN
easat-4204	325	15	.	.	PUNCT
easat-4204	326	1	this	this	PRON
easat-4204	326	2	shows	show	VERB
easat-4204	326	3	that	that	PRON
easat-4204	326	4	intrigued	intrigue	VERB
easat-4204	326	5	in	in	ADP
easat-4204	326	6	composing	compose	VERB
easat-4204	326	7	almost	almost	ADV
easat-4204	326	8	assess	assess	VERB
easat-4204	326	9	evasion	evasion	NOUN
easat-4204	326	10	with	with	ADP
easat-4204	326	11	the	the	DET
easat-4204	326	12	subject	subject	NOUN
easat-4204	326	13	of	of	ADP
easat-4204	326	14	corporate	corporate	ADJ
easat-4204	326	15	administration	administration	NOUN
easat-4204	326	16	is	be	AUX
easat-4204	326	17	still	still	ADV
easat-4204	326	18	in	in	ADP
easat-4204	326	19	awesome	awesome	ADJ
easat-4204	326	20	request	request	NOUN
easat-4204	326	21	.	.	PUNCT
easat-4204	327	1	the	the	DET
easat-4204	327	2	second	second	NOUN
easat-4204	327	3	is	be	AUX
easat-4204	327	4	with	with	ADP
easat-4204	327	5	the	the	DET
easat-4204	327	6	subject	subject	NOUN
easat-4204	327	7	of	of	ADP
easat-4204	327	8	social	social	ADJ
easat-4204	327	9	duty	duty	NOUN
easat-4204	327	10	,	,	PUNCT
easat-4204	327	11	which	which	PRON
easat-4204	327	12	is	be	AUX
easat-4204	327	13	11	11	NUM
easat-4204	327	14	%	%	NOUN
easat-4204	327	15	with	with	ADP
easat-4204	327	16	a	a	DET
easat-4204	327	17	investigate	investigate	ADJ
easat-4204	327	18	period	period	NOUN
easat-4204	327	19	beginning	begin	VERB
easat-4204	327	20	from	from	ADP
easat-4204	327	21	2018	2018	NUM
easat-4204	327	22	to	to	ADP
easat-4204	327	23	2021	2021	NUM
easat-4204	327	24	and	and	CCONJ
easat-4204	327	25	over	over	ADV
easat-4204	327	26	,	,	PUNCT
easat-4204	327	27	whereas	whereas	SCONJ
easat-4204	327	28	the	the	DET
easat-4204	327	29	third	third	NOUN
easat-4204	327	30	is	be	AUX
easat-4204	327	31	with	with	ADP
easat-4204	327	32	the	the	DET
easat-4204	327	33	subject	subject	NOUN
easat-4204	327	34	of	of	ADP
easat-4204	327	35	corporate	corporate	ADJ
easat-4204	327	36	execution	execution	NOUN
easat-4204	327	37	,	,	PUNCT
easat-4204	327	38	which	which	PRON
easat-4204	327	39	is	be	AUX
easat-4204	327	40	10	10	NUM
easat-4204	327	41	%	%	NOUN
easat-4204	327	42	where	where	SCONJ
easat-4204	327	43	the	the	DET
easat-4204	327	44	inquire	inquire	NOUN
easat-4204	327	45	about	about	ADP
easat-4204	327	46	period	period	NOUN
easat-4204	327	47	begins	begin	VERB
easat-4204	327	48	from	from	ADP
easat-4204	327	49	2015	2015	NUM
easat-4204	327	50	to	to	ADP
easat-4204	327	51	2021	2021	NUM
easat-4204	327	52	.	.	PUNCT
easat-4204	328	1	investigate	investigate	VERB
easat-4204	328	2	points	point	NOUN
easat-4204	328	3	that	that	PRON
easat-4204	328	4	are	be	AUX
easat-4204	328	5	once	once	ADV
easat-4204	328	6	in	in	ADP
easat-4204	328	7	a	a	DET
easat-4204	328	8	while	while	NOUN
easat-4204	328	9	related	relate	VERB
easat-4204	328	10	with	with	ADP
easat-4204	328	11	charge	charge	NOUN
easat-4204	328	12	evasion	evasion	NOUN
easat-4204	328	13	are	be	AUX
easat-4204	328	14	considers	consider	NOUN
easat-4204	328	15	on	on	ADP
easat-4204	328	16	insights	insight	NOUN
easat-4204	328	17	,	,	PUNCT
easat-4204	328	18	connections	connection	NOUN
easat-4204	328	19	and	and	CCONJ
easat-4204	328	20	callings	calling	NOUN
easat-4204	328	21	.	.	PUNCT
easat-4204	329	1	for	for	ADP
easat-4204	329	2	investigate	investigate	VERB
easat-4204	329	3	themes	theme	NOUN
easat-4204	329	4	that	that	PRON
easat-4204	329	5	we	we	PRON
easat-4204	329	6	can	can	AUX
easat-4204	329	7	not	not	PART
easat-4204	329	8	characterize	characterize	VERB
easat-4204	329	9	,	,	PUNCT
easat-4204	329	10	we	we	PRON
easat-4204	329	11	categorize	categorize	VERB
easat-4204	329	12	them	they	PRON
easat-4204	329	13	into	into	ADP
easat-4204	329	14	other	other	ADJ
easat-4204	329	15	points	point	NOUN
easat-4204	329	16	.	.	PUNCT
easat-4204	330	1	there	there	PRON
easat-4204	330	2	are	be	VERB
easat-4204	330	3	four	four	NUM
easat-4204	330	4	articles	article	NOUN
easat-4204	330	5	,	,	PUNCT
easat-4204	330	6	or	or	CCONJ
easat-4204	330	7	approximately	approximately	ADV
easat-4204	330	8	9	9	NUM
easat-4204	330	9	percent	percent	NOUN
easat-4204	330	10	of	of	ADP
easat-4204	330	11	the	the	DET
easat-4204	330	12	articles	article	NOUN
easat-4204	330	13	we	we	PRON
easat-4204	330	14	collected	collect	VERB
easat-4204	330	15	,	,	PUNCT
easat-4204	330	16	classified	classify	VERB
easat-4204	330	17	into	into	ADP
easat-4204	330	18	other	other	ADJ
easat-4204	330	19	subjects	subject	NOUN
easat-4204	330	20	.	.	PUNCT
easat-4204	331	1	one	one	NUM
easat-4204	331	2	of	of	ADP
easat-4204	331	3	these	these	DET
easat-4204	331	4	articles	article	NOUN
easat-4204	331	5	examines	examine	VERB
easat-4204	331	6	charge	charge	NOUN
easat-4204	331	7	costs	cost	NOUN
easat-4204	331	8	,	,	PUNCT
easat-4204	331	9	financial	financial	ADJ
easat-4204	331	10	arrangements	arrangement	NOUN
easat-4204	331	11	,	,	PUNCT
easat-4204	331	12	resources	resource	NOUN
easat-4204	331	13	and	and	CCONJ
easat-4204	331	14	manliness	manliness	NOUN
easat-4204	331	15	towards	towards	ADP
easat-4204	331	16	charge	charge	NOUN
easat-4204	331	17	evasion	evasion	NOUN
easat-4204	331	18	[	[	X
easat-4204	331	19	71	71	NUM
easat-4204	331	20	-	-	SYM
easat-4204	331	21	73	73	NUM
easat-4204	331	22	]	]	PUNCT
easat-4204	331	23	.	.	PUNCT
easat-4204	332	1	4.4	4.4	NUM
easat-4204	332	2	.	.	PUNCT
easat-4204	333	1	articles	article	NOUN
easat-4204	333	2	based	base	VERB
easat-4204	333	3	on	on	ADP
easat-4204	333	4	tax	tax	NOUN
easat-4204	333	5	avoidance	avoidance	NOUN
easat-4204	333	6	measurements	measurement	NOUN
easat-4204	333	7	table	table	VERB
easat-4204	333	8	5	5	NUM
easat-4204	333	9	aims	aim	VERB
easat-4204	333	10	to	to	PART
easat-4204	333	11	analyze	analyze	VERB
easat-4204	333	12	the	the	DET
easat-4204	333	13	most	most	ADV
easat-4204	333	14	widely	widely	ADV
easat-4204	333	15	used	use	VERB
easat-4204	333	16	tax	tax	NOUN
easat-4204	333	17	avoidance	avoidance	NOUN
easat-4204	333	18	proxies	proxy	NOUN
easat-4204	333	19	by	by	ADP
easat-4204	333	20	researchers	researcher	NOUN
easat-4204	333	21	based	base	VERB
easat-4204	333	22	on	on	ADP
easat-4204	333	23	research	research	NOUN
easat-4204	333	24	topics	topic	NOUN
easat-4204	333	25	.	.	PUNCT
easat-4204	334	1	some	some	DET
easat-4204	334	2	measurements	measurement	NOUN
easat-4204	334	3	of	of	ADP
easat-4204	334	4	tax	tax	NOUN
easat-4204	334	5	avoidance	avoidance	NOUN
easat-4204	334	6	in	in	ADP
easat-4204	334	7	research	research	NOUN
easat-4204	334	8	topics	topic	NOUN
easat-4204	334	9	include	include	VERB
easat-4204	334	10	using	use	VERB
easat-4204	334	11	effective	effective	ADJ
easat-4204	334	12	tax	tax	NOUN
easat-4204	334	13	rate	rate	NOUN
easat-4204	334	14	,	,	PUNCT
easat-4204	334	15	book	book	NOUN
easat-4204	334	16	tax	tax	NOUN
easat-4204	334	17	differences	difference	NOUN
easat-4204	334	18	,	,	PUNCT
easat-4204	334	19	current	current	ADJ
easat-4204	334	20	effective	effective	ADJ
easat-4204	334	21	tax	tax	NOUN
easat-4204	334	22	rate	rate	NOUN
easat-4204	334	23	and	and	CCONJ
easat-4204	334	24	cash	cash	NOUN
easat-4204	334	25	effective	effective	ADJ
easat-4204	334	26	tax	tax	NOUN
easat-4204	334	27	rate	rate	NOUN
easat-4204	334	28	.	.	PUNCT
easat-4204	335	1	640	640	NUM
easat-4204	335	2	edelweiss	edelweiss	PROPN
easat-4204	335	3	applied	apply	VERB
easat-4204	335	4	science	science	NOUN
easat-4204	335	5	and	and	CCONJ
easat-4204	335	6	technology	technology	NOUN
easat-4204	335	7	issn	issn	PROPN
easat-4204	335	8	:	:	PUNCT
easat-4204	335	9	2576	2576	NUM
easat-4204	335	10	-	-	SYM
easat-4204	335	11	8484	8484	NUM
easat-4204	335	12	vol	vol	NOUN
easat-4204	335	13	.	.	PROPN
easat-4204	336	1	9	9	NUM
easat-4204	336	2	,	,	PUNCT
easat-4204	336	3	no	no	INTJ
easat-4204	336	4	.	.	NOUN
easat-4204	336	5	1	1	NUM
easat-4204	336	6	:	:	PUNCT
easat-4204	336	7	628	628	NUM
easat-4204	336	8	-	-	SYM
easat-4204	336	9	648	648	NUM
easat-4204	336	10	,	,	PUNCT
easat-4204	336	11	2025	2025	NUM
easat-4204	336	12	doi	doi	NOUN
easat-4204	336	13	:	:	PUNCT
easat-4204	336	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	336	15	©	©	PROPN
easat-4204	336	16	2025	2025	NUM
easat-4204	336	17	by	by	ADP
easat-4204	336	18	the	the	DET
easat-4204	336	19	authors	author	NOUN
easat-4204	336	20	;	;	PUNCT
easat-4204	336	21	licensee	licensee	PROPN
easat-4204	336	22	learning	learn	VERB
easat-4204	336	23	gate	gate	NOUN
easat-4204	336	24	table	table	NOUN
easat-4204	336	25	5	5	NUM
easat-4204	336	26	.	.	PUNCT
easat-4204	337	1	distribution	distribution	NOUN
easat-4204	337	2	of	of	ADP
easat-4204	337	3	article	article	NOUN
easat-4204	337	4	topics	topic	NOUN
easat-4204	337	5	based	base	VERB
easat-4204	337	6	on	on	ADP
easat-4204	337	7	tax	tax	NOUN
easat-4204	337	8	avoidance	avoidance	NOUN
easat-4204	337	9	measurements	measurement	NOUN
easat-4204	337	10	.	.	PUNCT
easat-4204	338	1	no	no	INTJ
easat-4204	338	2	.	.	PUNCT
easat-4204	339	1	article	article	NOUN
easat-4204	339	2	topics	topic	NOUN
easat-4204	339	3	tax	tax	NOUN
easat-4204	339	4	avoidance	avoidance	NOUN
easat-4204	339	5	measurement	measurement	NOUN
easat-4204	339	6	etr	etr	PROPN
easat-4204	339	7	btd	btd	PROPN
easat-4204	339	8	current_etr	current_etr	PROPN
easat-4204	339	9	cash_etr	cash_etr	ADP
easat-4204	339	10	1	1	NUM
easat-4204	339	11	corporate	corporate	ADJ
easat-4204	339	12	governance	governance	NOUN
easat-4204	339	13	17	17	NUM
easat-4204	339	14	6	6	NUM
easat-4204	339	15	3	3	NUM
easat-4204	339	16	5	5	NUM
easat-4204	339	17	2	2	NUM
easat-4204	339	18	social	social	ADJ
easat-4204	339	19	responsibility	responsibility	NOUN
easat-4204	339	20	4	4	NUM
easat-4204	339	21	3	3	NUM
easat-4204	339	22	1	1	NUM
easat-4204	339	23	3	3	NUM
easat-4204	339	24	corporate	corporate	ADJ
easat-4204	339	25	performance	performance	NOUN
easat-4204	339	26	2	2	NUM
easat-4204	339	27	3	3	NUM
easat-4204	339	28	4	4	NUM
easat-4204	339	29	intelligence	intelligence	NOUN
easat-4204	339	30	2	2	NUM
easat-4204	339	31	1	1	NUM
easat-4204	339	32	1	1	NUM
easat-4204	339	33	5	5	NUM
easat-4204	339	34	relationship	relationship	NOUN
easat-4204	339	35	5	5	NUM
easat-4204	339	36	1	1	NUM
easat-4204	339	37	1	1	NUM
easat-4204	339	38	6	6	NUM
easat-4204	339	39	profession	profession	NOUN
easat-4204	339	40	4	4	NUM
easat-4204	339	41	1	1	NUM
easat-4204	339	42	1	1	NUM
easat-4204	339	43	3	3	NUM
easat-4204	339	44	7	7	NUM
easat-4204	339	45	other	other	ADJ
easat-4204	339	46	2	2	NUM
easat-4204	339	47	1	1	NUM
easat-4204	339	48	1	1	NUM
easat-4204	339	49	amount	amount	NOUN
easat-4204	339	50	36	36	NUM
easat-4204	339	51	16	16	NUM
easat-4204	339	52	6	6	NUM
easat-4204	339	53	9	9	NUM
easat-4204	339	54	table	table	NOUN
easat-4204	339	55	5	5	NUM
easat-4204	339	56	over	over	ADP
easat-4204	339	57	outlines	outline	NOUN
easat-4204	339	58	the	the	DET
easat-4204	339	59	foremost	foremost	ADJ
easat-4204	339	60	regularly	regularly	ADV
easat-4204	339	61	utilized	utilize	VERB
easat-4204	339	62	intermediaries	intermediary	NOUN
easat-4204	339	63	in	in	ADP
easat-4204	339	64	measuring	measure	VERB
easat-4204	339	65	assess	assess	NOUN
easat-4204	339	66	evasion	evasion	NOUN
easat-4204	339	67	.	.	PUNCT
easat-4204	340	1	based	base	VERB
easat-4204	340	2	on	on	ADP
easat-4204	340	3	table	table	NOUN
easat-4204	340	4	5	5	NUM
easat-4204	340	5	,	,	PUNCT
easat-4204	340	6	on	on	ADP
easat-4204	340	7	normal	normal	ADJ
easat-4204	340	8	each	each	PRON
easat-4204	340	9	investigate	investigate	VERB
easat-4204	340	10	subject	subject	ADJ
easat-4204	340	11	employments	employment	NOUN
easat-4204	340	12	the	the	DET
easat-4204	340	13	compelling	compelling	ADJ
easat-4204	340	14	charge	charge	NOUN
easat-4204	340	15	rate	rate	NOUN
easat-4204	340	16	,	,	PUNCT
easat-4204	340	17	book	book	NOUN
easat-4204	340	18	assess	assess	NOUN
easat-4204	340	19	distinction	distinction	NOUN
easat-4204	340	20	,	,	PUNCT
easat-4204	340	21	current	current	ADJ
easat-4204	340	22	viable	viable	ADJ
easat-4204	340	23	charge	charge	NOUN
easat-4204	340	24	rate	rate	NOUN
easat-4204	340	25	and	and	CCONJ
easat-4204	340	26	cash	cash	NOUN
easat-4204	340	27	viable	viable	ADJ
easat-4204	340	28	assess	assess	NOUN
easat-4204	340	29	rate	rate	NOUN
easat-4204	340	30	intermediaries	intermediary	NOUN
easat-4204	340	31	.	.	PUNCT
easat-4204	341	1	compelling	compelling	ADJ
easat-4204	341	2	charge	charge	NOUN
easat-4204	341	3	rate	rate	NOUN
easat-4204	341	4	(	(	PUNCT
easat-4204	341	5	etr	etr	PROPN
easat-4204	341	6	)	)	PUNCT
easat-4204	341	7	is	be	AUX
easat-4204	341	8	dominantly	dominantly	ADV
easat-4204	341	9	an	an	DET
easat-4204	341	10	intermediary	intermediary	NOUN
easat-4204	341	11	that	that	PRON
easat-4204	341	12	's	be	AUX
easat-4204	341	13	broadly	broadly	ADV
easat-4204	341	14	utilized	utilize	VERB
easat-4204	341	15	in	in	ADP
easat-4204	341	16	assess	assess	NOUN
easat-4204	341	17	shirking	shirking	NOUN
easat-4204	341	18	investigate	investigate	NOUN
easat-4204	341	19	,	,	PUNCT
easat-4204	341	20	taken	take	VERB
easat-4204	341	21	after	after	ADV
easat-4204	341	22	by	by	ADP
easat-4204	341	23	book	book	NOUN
easat-4204	341	24	assess	assess	NOUN
easat-4204	341	25	defferences	defference	NOUN
easat-4204	341	26	(	(	PUNCT
easat-4204	341	27	btd	btd	PROPN
easat-4204	341	28	)	)	PUNCT
easat-4204	341	29	,	,	PUNCT
easat-4204	341	30	cash	cash	NOUN
easat-4204	341	31	etr	etr	PROPN
easat-4204	341	32	and	and	CCONJ
easat-4204	341	33	current	current	ADJ
easat-4204	341	34	etr	etr	PROPN
easat-4204	341	35	.	.	PUNCT
easat-4204	342	1	the	the	DET
easat-4204	342	2	use	use	NOUN
easat-4204	342	3	of	of	ADP
easat-4204	342	4	etr	etr	PROPN
easat-4204	342	5	is	be	AUX
easat-4204	342	6	more	more	ADJ
easat-4204	342	7	in	in	ADP
easat-4204	342	8	articles	article	NOUN
easat-4204	342	9	,	,	PUNCT
easat-4204	342	10	typically	typically	ADV
easat-4204	342	11	since	since	SCONJ
easat-4204	342	12	the	the	DET
easat-4204	342	13	estimation	estimation	NOUN
easat-4204	342	14	with	with	ADP
easat-4204	342	15	the	the	DET
easat-4204	342	16	effective	effective	ADJ
easat-4204	342	17	tax	tax	NOUN
easat-4204	342	18	rate	rate	NOUN
easat-4204	342	19	is	be	AUX
easat-4204	342	20	utilized	utilize	VERB
easat-4204	342	21	as	as	ADP
easat-4204	342	22	a	a	DET
easat-4204	342	23	reference	reference	NOUN
easat-4204	342	24	to	to	PART
easat-4204	342	25	survey	survey	VERB
easat-4204	342	26	assess	assess	NOUN
easat-4204	342	27	motivation	motivation	NOUN
easat-4204	342	28	arrangements	arrangement	NOUN
easat-4204	342	29	as	as	ADP
easat-4204	342	30	the	the	DET
easat-4204	342	31	primary	primary	ADJ
easat-4204	342	32	arrange	arrange	NOUN
easat-4204	342	33	,	,	PUNCT
easat-4204	342	34	that	that	SCONJ
easat-4204	342	35	the	the	DET
easat-4204	342	36	compelling	compelling	ADJ
easat-4204	342	37	assess	assess	NOUN
easat-4204	342	38	rate	rate	NOUN
easat-4204	342	39	(	(	PUNCT
easat-4204	342	40	etr	etr	PROPN
easat-4204	342	41	)	)	PUNCT
easat-4204	342	42	is	be	AUX
easat-4204	342	43	gotten	get	VERB
easat-4204	342	44	specifically	specifically	ADV
easat-4204	342	45	from	from	ADP
easat-4204	342	46	money	money	NOUN
easat-4204	342	47	related	relate	VERB
easat-4204	342	48	data	datum	NOUN
easat-4204	342	49	delivered	deliver	VERB
easat-4204	342	50	by	by	ADP
easat-4204	342	51	the	the	DET
easat-4204	342	52	company	company	NOUN
easat-4204	342	53	,	,	PUNCT
easat-4204	342	54	subsequently	subsequently	ADV
easat-4204	342	55	the	the	DET
easat-4204	342	56	esteem	esteem	NOUN
easat-4204	342	57	of	of	ADP
easat-4204	342	58	the	the	DET
easat-4204	342	59	compelling	compelling	ADJ
easat-4204	342	60	assess	assess	NOUN
easat-4204	342	61	rate	rate	NOUN
easat-4204	342	62	(	(	PUNCT
easat-4204	342	63	etr	etr	PROPN
easat-4204	342	64	)	)	PUNCT
easat-4204	342	65	is	be	AUX
easat-4204	342	66	the	the	DET
easat-4204	342	67	result	result	NOUN
easat-4204	342	68	of	of	ADP
easat-4204	342	69	the	the	DET
easat-4204	342	70	company	company	NOUN
easat-4204	342	71	's	's	PART
easat-4204	342	72	charge	charge	NOUN
easat-4204	342	73	rate	rate	NOUN
easat-4204	342	74	.	.	PUNCT
easat-4204	343	1	the	the	DET
easat-4204	343	2	utilize	utilize	NOUN
easat-4204	343	3	of	of	ADP
easat-4204	343	4	the	the	DET
easat-4204	343	5	etr	etr	PROPN
easat-4204	343	6	intermediary	intermediary	NOUN
easat-4204	343	7	is	be	AUX
easat-4204	343	8	more	more	ADV
easat-4204	343	9	broadly	broadly	ADV
easat-4204	343	10	utilized	utilize	VERB
easat-4204	343	11	in	in	ADP
easat-4204	343	12	articles	article	NOUN
easat-4204	343	13	on	on	ADP
easat-4204	343	14	the	the	DET
easat-4204	343	15	subject	subject	NOUN
easat-4204	343	16	of	of	ADP
easat-4204	343	17	corporate	corporate	ADJ
easat-4204	343	18	administration	administration	NOUN
easat-4204	343	19	,	,	PUNCT
easat-4204	343	20	since	since	SCONJ
easat-4204	343	21	great	great	ADJ
easat-4204	343	22	administration	administration	NOUN
easat-4204	343	23	will	will	AUX
easat-4204	343	24	make	make	VERB
easat-4204	343	25	both	both	DET
easat-4204	343	26	supervisors	supervisor	NOUN
easat-4204	343	27	and	and	CCONJ
easat-4204	343	28	principals	principal	NOUN
easat-4204	343	29	make	make	VERB
easat-4204	343	30	lawful	lawful	ADJ
easat-4204	343	31	assess	assess	NOUN
easat-4204	343	32	evasion	evasion	NOUN
easat-4204	343	33	arrangements	arrangement	NOUN
easat-4204	343	34	.	.	PUNCT
easat-4204	344	1	typically	typically	ADV
easat-4204	344	2	,	,	PUNCT
easat-4204	344	3	in	in	ADP
easat-4204	344	4	agreement	agreement	NOUN
easat-4204	344	5	with	with	ADP
easat-4204	344	6	fullerton	fullerton	PROPN
easat-4204	344	7	[	[	X
easat-4204	344	8	52	52	NUM
easat-4204	344	9	]	]	PUNCT
easat-4204	344	10	the	the	DET
easat-4204	344	11	successful	successful	ADJ
easat-4204	344	12	assess	assess	NOUN
easat-4204	344	13	rate	rate	NOUN
easat-4204	344	14	is	be	AUX
easat-4204	344	15	the	the	DET
easat-4204	344	16	result	result	NOUN
easat-4204	344	17	of	of	ADP
easat-4204	344	18	a	a	DET
easat-4204	344	19	comparison	comparison	NOUN
easat-4204	344	20	between	between	ADP
easat-4204	344	21	the	the	DET
easat-4204	344	22	genuine	genuine	ADJ
easat-4204	344	23	assess	assess	NOUN
easat-4204	344	24	that	that	PRON
easat-4204	344	25	must	must	AUX
easat-4204	344	26	be	be	AUX
easat-4204	344	27	paid	pay	VERB
easat-4204	344	28	and	and	CCONJ
easat-4204	344	29	bookkeeping	bookkeeping	NOUN
easat-4204	344	30	benefit	benefit	NOUN
easat-4204	344	31	some	some	DET
easat-4204	344	32	time	time	NOUN
easat-4204	344	33	recently	recently	ADV
easat-4204	344	34	charge	charge	VERB
easat-4204	344	35	.	.	PUNCT
easat-4204	345	1	the	the	DET
easat-4204	345	2	successful	successful	ADJ
easat-4204	345	3	charge	charge	NOUN
easat-4204	345	4	rate	rate	NOUN
easat-4204	345	5	is	be	AUX
easat-4204	345	6	utilized	utilize	VERB
easat-4204	345	7	as	as	ADP
easat-4204	345	8	a	a	DET
easat-4204	345	9	reference	reference	NOUN
easat-4204	345	10	to	to	PART
easat-4204	345	11	assess	assess	VERB
easat-4204	345	12	assess	assess	NOUN
easat-4204	345	13	motivating	motivating	NOUN
easat-4204	345	14	force	force	NOUN
easat-4204	345	15	arrangements	arrangement	NOUN
easat-4204	345	16	,	,	PUNCT
easat-4204	345	17	too	too	ADV
easat-4204	345	18	choice	choice	NOUN
easat-4204	345	19	producers	producer	NOUN
easat-4204	345	20	and	and	CCONJ
easat-4204	345	21	interested	interested	ADJ
easat-4204	345	22	parties	party	NOUN
easat-4204	345	23	regularly	regularly	ADV
easat-4204	345	24	see	see	VERB
easat-4204	345	25	the	the	DET
easat-4204	345	26	esteem	esteem	NOUN
easat-4204	345	27	of	of	ADP
easat-4204	345	28	the	the	DET
easat-4204	345	29	viable	viable	ADJ
easat-4204	345	30	charge	charge	NOUN
easat-4204	345	31	rate	rate	NOUN
easat-4204	345	32	as	as	ADP
easat-4204	345	33	one	one	NUM
easat-4204	345	34	of	of	ADP
easat-4204	345	35	the	the	DET
easat-4204	345	36	references	reference	NOUN
easat-4204	345	37	for	for	ADP
easat-4204	345	38	making	make	VERB
easat-4204	345	39	a	a	DET
easat-4204	345	40	corporate	corporate	ADJ
easat-4204	345	41	assess	assess	NOUN
easat-4204	345	42	framework	framework	NOUN
easat-4204	345	43	[	[	X
easat-4204	345	44	53	53	NUM
easat-4204	345	45	]	]	PUNCT
easat-4204	345	46	.	.	PUNCT
easat-4204	346	1	whereas	whereas	SCONJ
easat-4204	346	2	the	the	DET
easat-4204	346	3	btd	btd	ADJ
easat-4204	346	4	intermediary	intermediary	ADJ
easat-4204	346	5	positions	position	NOUN
easat-4204	346	6	moment	moment	NOUN
easat-4204	346	7	within	within	ADP
easat-4204	346	8	the	the	DET
easat-4204	346	9	theme	theme	NOUN
easat-4204	346	10	of	of	ADP
easat-4204	346	11	corporate	corporate	ADJ
easat-4204	346	12	administration	administration	NOUN
easat-4204	346	13	articles	article	NOUN
easat-4204	346	14	,	,	PUNCT
easat-4204	346	15	since	since	SCONJ
easat-4204	346	16	when	when	SCONJ
easat-4204	346	17	the	the	DET
easat-4204	346	18	usage	usage	NOUN
easat-4204	346	19	of	of	ADP
easat-4204	346	20	corporate	corporate	ADJ
easat-4204	346	21	administration	administration	NOUN
easat-4204	346	22	is	be	AUX
easat-4204	346	23	carried	carry	VERB
easat-4204	346	24	out	out	ADP
easat-4204	346	25	appropriately	appropriately	ADV
easat-4204	346	26	,	,	PUNCT
easat-4204	346	27	of	of	ADP
easat-4204	346	28	course	course	NOUN
easat-4204	346	29	the	the	DET
easat-4204	346	30	company	company	NOUN
easat-4204	346	31	will	will	AUX
easat-4204	346	32	be	be	AUX
easat-4204	346	33	able	able	ADJ
easat-4204	346	34	to	to	PART
easat-4204	346	35	see	see	VERB
easat-4204	346	36	the	the	DET
easat-4204	346	37	taxes	taxis	NOUN
easat-4204	346	38	that	that	PRON
easat-4204	346	39	must	must	AUX
easat-4204	346	40	be	be	AUX
easat-4204	346	41	paid	pay	VERB
easat-4204	346	42	based	base	VERB
easat-4204	346	43	on	on	ADP
easat-4204	346	44	bookkeeping	bookkeeping	NOUN
easat-4204	346	45	benefit	benefit	NOUN
easat-4204	346	46	and	and	CCONJ
easat-4204	346	47	based	base	VERB
easat-4204	346	48	on	on	ADP
easat-4204	346	49	monetary	monetary	ADJ
easat-4204	346	50	benefit	benefit	NOUN
easat-4204	346	51	,	,	PUNCT
easat-4204	346	52	indeed	indeed	ADV
easat-4204	346	53	in	in	ADP
easat-4204	346	54	spite	spite	NOUN
easat-4204	346	55	of	of	ADP
easat-4204	346	56	the	the	DET
easat-4204	346	57	fact	fact	NOUN
easat-4204	346	58	that	that	SCONJ
easat-4204	346	59	there	there	PRON
easat-4204	346	60	are	be	VERB
easat-4204	346	61	contrasts	contrast	NOUN
easat-4204	346	62	in	in	ADP
easat-4204	346	63	determining	determine	VERB
easat-4204	346	64	taxable	taxable	ADJ
easat-4204	346	65	benefit	benefit	NOUN
easat-4204	346	66	.	.	PUNCT
easat-4204	347	1	this	this	PRON
easat-4204	347	2	is	be	AUX
easat-4204	347	3	in	in	ADP
easat-4204	347	4	agreement	agreement	NOUN
easat-4204	347	5	with	with	ADP
easat-4204	347	6	purwaningsih	purwaningsih	NOUN
easat-4204	347	7	and	and	CCONJ
easat-4204	347	8	sari	sari	ADJ
easat-4204	347	9	[	[	X
easat-4204	347	10	74	74	NUM
easat-4204	347	11	]	]	PUNCT
easat-4204	347	12	book	book	NOUN
easat-4204	347	13	assess	assess	NOUN
easat-4204	347	14	contrasts	contrast	NOUN
easat-4204	347	15	are	be	AUX
easat-4204	347	16	the	the	DET
easat-4204	347	17	distinction	distinction	NOUN
easat-4204	347	18	between	between	ADP
easat-4204	347	19	bookkeeping	bookkeeping	NOUN
easat-4204	347	20	benefit	benefit	NOUN
easat-4204	347	21	or	or	CCONJ
easat-4204	347	22	commercial	commercial	ADJ
easat-4204	347	23	benefit	benefit	NOUN
easat-4204	347	24	and	and	CCONJ
easat-4204	347	25	financial	financial	ADJ
easat-4204	347	26	benefit	benefit	NOUN
easat-4204	347	27	or	or	CCONJ
easat-4204	347	28	assessable	assessable	ADJ
easat-4204	347	29	salary	salary	NOUN
easat-4204	347	30	and	and	CCONJ
easat-4204	347	31	these	these	DET
easat-4204	347	32	contrasts	contrast	NOUN
easat-4204	347	33	portray	portray	VERB
easat-4204	347	34	contrasts	contrast	NOUN
easat-4204	347	35	in	in	ADP
easat-4204	347	36	assess	assess	NOUN
easat-4204	347	37	recording	recording	NOUN
easat-4204	347	38	as	as	ADP
easat-4204	347	39	contrasts	contrast	NOUN
easat-4204	347	40	in	in	ADP
easat-4204	347	41	announcing	announce	VERB
easat-4204	347	42	related	relate	VERB
easat-4204	347	43	to	to	ADP
easat-4204	347	44	the	the	DET
easat-4204	347	45	same	same	ADJ
easat-4204	347	46	exchange	exchange	NOUN
easat-4204	347	47	,	,	PUNCT
easat-4204	347	48	but	but	CCONJ
easat-4204	347	49	for	for	ADP
easat-4204	347	50	different	different	ADJ
easat-4204	347	51	purposes	purpose	NOUN
easat-4204	347	52	[	[	X
easat-4204	347	53	5	5	NUM
easat-4204	347	54	]	]	PUNCT
easat-4204	347	55	.	.	PUNCT
easat-4204	348	1	the	the	DET
easat-4204	348	2	third	third	ADJ
easat-4204	348	3	order	order	NOUN
easat-4204	348	4	is	be	AUX
easat-4204	348	5	with	with	ADP
easat-4204	348	6	money	money	NOUN
easat-4204	348	7	etr	etr	PROPN
easat-4204	348	8	intermediary	intermediary	NOUN
easat-4204	348	9	where	where	SCONJ
easat-4204	348	10	companies	company	NOUN
easat-4204	348	11	that	that	PRON
easat-4204	348	12	execute	execute	VERB
easat-4204	348	13	great	great	ADJ
easat-4204	348	14	administration	administration	NOUN
easat-4204	348	15	will	will	AUX
easat-4204	348	16	certainly	certainly	ADV
easat-4204	348	17	pay	pay	VERB
easat-4204	348	18	charges	charge	NOUN
easat-4204	348	19	in	in	ADP
easat-4204	348	20	agreement	agreement	NOUN
easat-4204	348	21	with	with	ADP
easat-4204	348	22	laws	law	NOUN
easat-4204	348	23	and	and	CCONJ
easat-4204	348	24	controls	control	NOUN
easat-4204	348	25	.	.	PUNCT
easat-4204	349	1	cash	cash	NOUN
easat-4204	349	2	etr	etr	PROPN
easat-4204	349	3	reflects	reflect	VERB
easat-4204	349	4	the	the	DET
easat-4204	349	5	company	company	NOUN
easat-4204	349	6	's	's	PART
easat-4204	349	7	real	real	ADJ
easat-4204	349	8	charge	charge	NOUN
easat-4204	349	9	installments	installment	NOUN
easat-4204	349	10	(	(	PUNCT
easat-4204	349	11	cash	cash	NOUN
easat-4204	349	12	charge	charge	NOUN
easat-4204	349	13	paid	pay	VERB
easat-4204	349	14	)	)	PUNCT
easat-4204	349	15	concurring	concur	VERB
easat-4204	349	16	to	to	ADP
easat-4204	349	17	cash	cash	NOUN
easat-4204	349	18	with	with	ADP
easat-4204	349	19	the	the	DET
easat-4204	349	20	expansive	expansive	ADJ
easat-4204	349	21	sum	sum	NOUN
easat-4204	349	22	of	of	ADP
easat-4204	349	23	charge	charge	NOUN
easat-4204	349	24	paid	pay	VERB
easat-4204	349	25	by	by	ADP
easat-4204	349	26	the	the	DET
easat-4204	349	27	company	company	NOUN
easat-4204	349	28	without	without	ADP
easat-4204	349	29	taking	take	VERB
easat-4204	349	30	into	into	ADP
easat-4204	349	31	consideration	consideration	NOUN
easat-4204	349	32	charges	charge	NOUN
easat-4204	349	33	on	on	ADP
easat-4204	349	34	an	an	DET
easat-4204	349	35	collection	collection	NOUN
easat-4204	349	36	premise	premise	NOUN
easat-4204	349	37	[	[	X
easat-4204	349	38	67	67	NUM
easat-4204	349	39	]	]	PUNCT
easat-4204	349	40	.	.	PUNCT
easat-4204	350	1	4.5	4.5	NUM
easat-4204	350	2	.	.	PUNCT
easat-4204	351	1	articles	article	NOUN
easat-4204	351	2	based	base	VERB
easat-4204	351	3	on	on	ADP
easat-4204	351	4	tax	tax	NOUN
easat-4204	351	5	avoidance	avoidance	NOUN
easat-4204	351	6	driving	drive	VERB
easat-4204	351	7	factors	factor	NOUN
easat-4204	351	8	based	base	VERB
easat-4204	351	9	on	on	ADP
easat-4204	351	10	research	research	NOUN
easat-4204	351	11	topics	topic	NOUN
easat-4204	351	12	table	table	NOUN
easat-4204	351	13	6	6	NUM
easat-4204	351	14	explains	explain	VERB
easat-4204	351	15	that	that	SCONJ
easat-4204	351	16	the	the	DET
easat-4204	351	17	driving	drive	VERB
easat-4204	351	18	factors	factor	NOUN
easat-4204	351	19	for	for	SCONJ
easat-4204	351	20	companies	company	NOUN
easat-4204	351	21	to	to	PART
easat-4204	351	22	avoid	avoid	VERB
easat-4204	351	23	taxes	taxis	NOUN
easat-4204	351	24	based	base	VERB
easat-4204	351	25	on	on	ADP
easat-4204	351	26	research	research	NOUN
easat-4204	351	27	topics	topic	NOUN
easat-4204	351	28	are	be	AUX
easat-4204	351	29	research	research	NOUN
easat-4204	351	30	topics	topic	NOUN
easat-4204	351	31	on	on	ADP
easat-4204	351	32	corporate	corporate	ADJ
easat-4204	351	33	governance	governance	NOUN
easat-4204	351	34	,	,	PUNCT
easat-4204	351	35	social	social	ADJ
easat-4204	351	36	responsibility	responsibility	NOUN
easat-4204	351	37	,	,	PUNCT
easat-4204	351	38	corporate	corporate	ADJ
easat-4204	351	39	performance	performance	NOUN
easat-4204	351	40	,	,	PUNCT
easat-4204	351	41	intelligence	intelligence	NOUN
easat-4204	351	42	,	,	PUNCT
easat-4204	351	43	relationship	relationship	NOUN
easat-4204	351	44	factors	factor	NOUN
easat-4204	351	45	and	and	CCONJ
easat-4204	351	46	professions	profession	NOUN
easat-4204	351	47	and	and	CCONJ
easat-4204	351	48	others	other	NOUN
easat-4204	351	49	.	.	PUNCT
easat-4204	352	1	641	641	NUM
easat-4204	352	2	edelweiss	edelweiss	PROPN
easat-4204	352	3	applied	apply	VERB
easat-4204	352	4	science	science	NOUN
easat-4204	352	5	and	and	CCONJ
easat-4204	352	6	technology	technology	NOUN
easat-4204	352	7	issn	issn	PROPN
easat-4204	352	8	:	:	PUNCT
easat-4204	352	9	2576	2576	NUM
easat-4204	352	10	-	-	SYM
easat-4204	352	11	8484	8484	NUM
easat-4204	352	12	vol	vol	NOUN
easat-4204	352	13	.	.	PROPN
easat-4204	353	1	9	9	NUM
easat-4204	353	2	,	,	PUNCT
easat-4204	353	3	no	no	INTJ
easat-4204	353	4	.	.	NOUN
easat-4204	353	5	1	1	NUM
easat-4204	353	6	:	:	PUNCT
easat-4204	353	7	628	628	NUM
easat-4204	353	8	-	-	SYM
easat-4204	353	9	648	648	NUM
easat-4204	353	10	,	,	PUNCT
easat-4204	353	11	2025	2025	NUM
easat-4204	353	12	doi	doi	NOUN
easat-4204	353	13	:	:	PUNCT
easat-4204	353	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	353	15	©	©	PROPN
easat-4204	353	16	2025	2025	NUM
easat-4204	353	17	by	by	ADP
easat-4204	353	18	the	the	DET
easat-4204	353	19	authors	author	NOUN
easat-4204	353	20	;	;	PUNCT
easat-4204	353	21	licensee	licensee	PROPN
easat-4204	353	22	learning	learn	VERB
easat-4204	353	23	gate	gate	NOUN
easat-4204	353	24	table	table	NOUN
easat-4204	353	25	6	6	NUM
easat-4204	353	26	.	.	PUNCT
easat-4204	354	1	distribution	distribution	NOUN
easat-4204	354	2	of	of	ADP
easat-4204	354	3	article	article	NOUN
easat-4204	354	4	topics	topic	NOUN
easat-4204	354	5	based	base	VERB
easat-4204	354	6	on	on	ADP
easat-4204	354	7	factors	factor	NOUN
easat-4204	354	8	driving	drive	VERB
easat-4204	354	9	tax	tax	NOUN
easat-4204	354	10	avoidance	avoidance	NOUN
easat-4204	354	11	.	.	PUNCT
easat-4204	355	1	no	no	INTJ
easat-4204	355	2	.	.	PUNCT
easat-4204	356	1	driving	drive	VERB
easat-4204	356	2	factors	factor	NOUN
easat-4204	356	3	results	result	VERB
easat-4204	356	4	authors	author	NOUN
easat-4204	356	5	(	(	PUNCT
easat-4204	356	6	year	year	NOUN
easat-4204	356	7	)	)	PUNCT
easat-4204	356	8	1	1	NUM
easat-4204	356	9	.	.	PUNCT
easat-4204	356	10	corporate	corporate	ADJ
easat-4204	356	11	governance	governance	NOUN
easat-4204	356	12	governance	governance	NOUN
easat-4204	356	13	good	good	ADJ
easat-4204	356	14	corporate	corporate	ADJ
easat-4204	356	15	governance	governance	NOUN
easat-4204	356	16	will	will	AUX
easat-4204	356	17	affect	affect	VERB
easat-4204	356	18	tax	tax	NOUN
easat-4204	356	19	avoidance	avoidance	NOUN
easat-4204	356	20	khurana	khurana	PROPN
easat-4204	356	21	and	and	CCONJ
easat-4204	356	22	moser	moser	PROPN
easat-4204	357	1	[	[	X
easat-4204	357	2	75	75	NUM
easat-4204	357	3	]	]	PUNCT
easat-4204	357	4	;	;	PUNCT
easat-4204	357	5	richardson	richardson	PROPN
easat-4204	357	6	,	,	PUNCT
easat-4204	357	7	et	et	PROPN
easat-4204	357	8	al	al	PROPN
easat-4204	357	9	.	.	PUNCT
easat-4204	358	1	[	[	X
easat-4204	358	2	76	76	NUM
easat-4204	358	3	]	]	X
easat-4204	358	4	;	;	PUNCT
easat-4204	358	5	kiesewetter	kiesewetter	NOUN
easat-4204	358	6	and	and	CCONJ
easat-4204	358	7	manthey	manthey	PRON
easat-4204	359	1	[	[	X
easat-4204	359	2	77	77	NUM
easat-4204	359	3	]	]	X
easat-4204	359	4	;	;	PUNCT
easat-4204	359	5	salehi	salehi	NOUN
easat-4204	359	6	,	,	PUNCT
easat-4204	359	7	et	et	PROPN
easat-4204	359	8	al	al	PROPN
easat-4204	359	9	.	.	PUNCT
easat-4204	360	1	[	[	X
easat-4204	360	2	78	78	NUM
easat-4204	360	3	]	]	PUNCT
easat-4204	360	4	and	and	CCONJ
easat-4204	360	5	yoon	yoon	PROPN
easat-4204	360	6	,	,	PUNCT
easat-4204	360	7	et	et	PROPN
easat-4204	360	8	al	al	PROPN
easat-4204	360	9	.	.	PUNCT
easat-4204	361	1	[	[	X
easat-4204	361	2	79	79	NUM
easat-4204	361	3	]	]	PUNCT
easat-4204	361	4	ownership	ownership	NOUN
easat-4204	361	5	structure	structure	NOUN
easat-4204	361	6	the	the	DET
easat-4204	361	7	institutional	institutional	ADJ
easat-4204	361	8	ownership	ownership	NOUN
easat-4204	361	9	structure	structure	NOUN
easat-4204	361	10	,	,	PUNCT
easat-4204	361	11	foreign	foreign	ADJ
easat-4204	361	12	ownership	ownership	NOUN
easat-4204	361	13	and	and	CCONJ
easat-4204	361	14	the	the	DET
easat-4204	361	15	existence	existence	NOUN
easat-4204	361	16	of	of	ADP
easat-4204	361	17	ownership	ownership	NOUN
easat-4204	361	18	reforms	reform	NOUN
easat-4204	361	19	in	in	ADP
easat-4204	361	20	institutional	institutional	ADJ
easat-4204	361	21	ownership	ownership	NOUN
easat-4204	361	22	result	result	NOUN
easat-4204	361	23	in	in	ADP
easat-4204	361	24	companies	company	NOUN
easat-4204	361	25	engaging	engage	VERB
easat-4204	361	26	in	in	ADP
easat-4204	361	27	tax	tax	NOUN
easat-4204	361	28	avoidance	avoidance	NOUN
easat-4204	361	29	.	.	PUNCT
easat-4204	362	1	badertscher	badertscher	ADJ
easat-4204	362	2	,	,	PUNCT
easat-4204	362	3	et	et	PROPN
easat-4204	362	4	al	al	PROPN
easat-4204	362	5	.	.	PUNCT
easat-4204	363	1	[	[	X
easat-4204	363	2	80	80	NUM
easat-4204	363	3	]	]	X
easat-4204	363	4	;	;	PUNCT
easat-4204	363	5	khurana	khurana	PROPN
easat-4204	363	6	and	and	CCONJ
easat-4204	363	7	moser	moser	PROPN
easat-4204	364	1	[	[	X
easat-4204	364	2	75	75	NUM
easat-4204	364	3	]	]	PUNCT
easat-4204	364	4	;	;	PUNCT
easat-4204	364	5	mais	mais	X
easat-4204	364	6	and	and	CCONJ
easat-4204	364	7	patmaningsih	patmaningsih	ADJ
easat-4204	365	1	[	[	X
easat-4204	365	2	81	81	NUM
easat-4204	365	3	]	]	PUNCT
easat-4204	365	4	;	;	PUNCT
easat-4204	365	5	mindzak	mindzak	NOUN
easat-4204	365	6	and	and	CCONJ
easat-4204	365	7	zeng	zeng	PROPN
easat-4204	366	1	[	[	X
easat-4204	366	2	82	82	NUM
easat-4204	366	3	]	]	X
easat-4204	366	4	;	;	PUNCT
easat-4204	366	5	alkurdi	alkurdi	NOUN
easat-4204	366	6	and	and	CCONJ
easat-4204	366	7	mardini	mardini	NOUN
easat-4204	366	8	[	[	X
easat-4204	366	9	83	83	NUM
easat-4204	366	10	]	]	X
easat-4204	366	11	;	;	PUNCT
easat-4204	366	12	sunarto	sunarto	NOUN
easat-4204	366	13	,	,	PUNCT
easat-4204	366	14	et	et	PROPN
easat-4204	366	15	al	al	PROPN
easat-4204	366	16	.	.	PUNCT
easat-4204	367	1	[	[	X
easat-4204	367	2	84	84	NUM
easat-4204	367	3	]	]	PUNCT
easat-4204	367	4	;	;	PUNCT
easat-4204	367	5	wang	wang	PROPN
easat-4204	367	6	,	,	PUNCT
easat-4204	367	7	et	et	PROPN
easat-4204	367	8	al	al	PROPN
easat-4204	367	9	.	.	PUNCT
easat-4204	368	1	[	[	X
easat-4204	368	2	85	85	NUM
easat-4204	368	3	]	]	PUNCT
easat-4204	368	4	and	and	CCONJ
easat-4204	368	5	darsani	darsani	NOUN
easat-4204	368	6	and	and	CCONJ
easat-4204	368	7	sukartha	sukartha	VERB
easat-4204	368	8	[	[	X
easat-4204	368	9	86	86	NUM
easat-4204	368	10	]	]	PUNCT
easat-4204	368	11	board	board	NOUN
easat-4204	368	12	characteristics	characteristic	NOUN
easat-4204	368	13	there	there	PRON
easat-4204	368	14	is	be	VERB
easat-4204	368	15	a	a	DET
easat-4204	368	16	positive	positive	ADJ
easat-4204	368	17	relationship	relationship	NOUN
easat-4204	368	18	between	between	ADP
easat-4204	368	19	board	board	NOUN
easat-4204	368	20	independence	independence	NOUN
easat-4204	368	21	and	and	CCONJ
easat-4204	368	22	tax	tax	NOUN
easat-4204	368	23	avoidance	avoidance	NOUN
easat-4204	368	24	at	at	ADP
easat-4204	368	25	a	a	DET
easat-4204	368	26	low	low	ADJ
easat-4204	368	27	level	level	NOUN
easat-4204	368	28	,	,	PUNCT
easat-4204	368	29	but	but	CCONJ
easat-4204	368	30	it	it	PRON
easat-4204	368	31	becomes	become	VERB
easat-4204	368	32	a	a	DET
easat-4204	368	33	negative	negative	ADJ
easat-4204	368	34	relationship	relationship	NOUN
easat-4204	368	35	if	if	SCONJ
easat-4204	368	36	it	it	PRON
easat-4204	368	37	is	be	AUX
easat-4204	368	38	carried	carry	VERB
easat-4204	368	39	out	out	ADP
easat-4204	368	40	at	at	ADP
easat-4204	368	41	a	a	DET
easat-4204	368	42	high	high	ADJ
easat-4204	368	43	level	level	NOUN
easat-4204	368	44	.	.	PUNCT
easat-4204	369	1	armstrong	armstrong	PROPN
easat-4204	369	2	,	,	PUNCT
easat-4204	369	3	et	et	PROPN
easat-4204	369	4	al	al	PROPN
easat-4204	369	5	.	.	PUNCT
easat-4204	370	1	[	[	X
easat-4204	370	2	87	87	NUM
easat-4204	370	3	]	]	PUNCT
easat-4204	370	4	and	and	CCONJ
easat-4204	370	5	tandean	tandean	NOUN
easat-4204	370	6	and	and	CCONJ
easat-4204	370	7	winnie	winnie	PROPN
easat-4204	370	8	[	[	X
easat-4204	370	9	88	88	NUM
easat-4204	370	10	]	]	X
easat-4204	370	11	managerial	managerial	ADJ
easat-4204	370	12	incentives	incentive	VERB
easat-4204	370	13	executive	executive	PROPN
easat-4204	370	14	compensation	compensation	NOUN
easat-4204	370	15	and	and	CCONJ
easat-4204	370	16	management	management	NOUN
easat-4204	370	17	incentives	incentive	NOUN
easat-4204	370	18	affect	affect	VERB
easat-4204	370	19	tax	tax	NOUN
easat-4204	370	20	avoidance	avoidance	NOUN
easat-4204	370	21	armstrong	armstrong	PROPN
easat-4204	370	22	,	,	PUNCT
easat-4204	370	23	et	et	PROPN
easat-4204	370	24	al	al	PROPN
easat-4204	370	25	.	.	PUNCT
easat-4204	371	1	[	[	X
easat-4204	371	2	87	87	NUM
easat-4204	371	3	]	]	PUNCT
easat-4204	371	4	and	and	CCONJ
easat-4204	371	5	tandean	tandean	NOUN
easat-4204	371	6	and	and	CCONJ
easat-4204	371	7	winnie	winnie	PROPN
easat-4204	371	8	[	[	X
easat-4204	371	9	88	88	NUM
easat-4204	371	10	]	]	PUNCT
easat-4204	371	11	audit	audit	NOUN
easat-4204	371	12	the	the	DET
easat-4204	371	13	results	result	NOUN
easat-4204	371	14	of	of	ADP
easat-4204	371	15	this	this	DET
easat-4204	371	16	study	study	NOUN
easat-4204	371	17	indicate	indicate	VERB
easat-4204	371	18	that	that	SCONJ
easat-4204	371	19	the	the	DET
easat-4204	371	20	audit	audit	NOUN
easat-4204	371	21	committee	committee	NOUN
easat-4204	371	22	has	have	VERB
easat-4204	371	23	a	a	DET
easat-4204	371	24	positive	positive	ADJ
easat-4204	371	25	effect	effect	NOUN
easat-4204	371	26	on	on	ADP
easat-4204	371	27	tax	tax	NOUN
easat-4204	371	28	avoidance	avoidance	NOUN
easat-4204	371	29	partially	partially	ADV
easat-4204	371	30	.	.	PUNCT
easat-4204	372	1	the	the	DET
easat-4204	372	2	audit	audit	NOUN
easat-4204	372	3	committee	committee	NOUN
easat-4204	372	4	and	and	CCONJ
easat-4204	372	5	audit	audit	NOUN
easat-4204	372	6	quality	quality	NOUN
easat-4204	372	7	have	have	VERB
easat-4204	372	8	a	a	DET
easat-4204	372	9	simultaneous	simultaneous	ADJ
easat-4204	372	10	effect	effect	NOUN
easat-4204	372	11	on	on	ADP
easat-4204	372	12	defining	define	VERB
easat-4204	372	13	tax	tax	NOUN
easat-4204	372	14	avoidance	avoidance	NOUN
easat-4204	372	15	.	.	PUNCT
easat-4204	373	1	tandean	tandean	NOUN
easat-4204	373	2	and	and	CCONJ
easat-4204	373	3	winnie	winnie	PROPN
easat-4204	374	1	[	[	X
easat-4204	374	2	88	88	NUM
easat-4204	374	3	]	]	PUNCT
easat-4204	374	4	;	;	PUNCT
easat-4204	374	5	mais	mais	X
easat-4204	374	6	and	and	CCONJ
easat-4204	374	7	patmaningsih	patmaningsih	ADJ
easat-4204	375	1	[	[	X
easat-4204	375	2	81	81	NUM
easat-4204	375	3	]	]	PUNCT
easat-4204	375	4	;	;	PUNCT
easat-4204	375	5	salehi	salehi	NOUN
easat-4204	375	6	,	,	PUNCT
easat-4204	375	7	et	et	PROPN
easat-4204	375	8	al	al	PROPN
easat-4204	375	9	.	.	PUNCT
easat-4204	376	1	[	[	X
easat-4204	376	2	78	78	NUM
easat-4204	376	3	]	]	X
easat-4204	376	4	;	;	PUNCT
easat-4204	376	5	garcia	garcia	PROPN
easat-4204	376	6	-	-	PUNCT
easat-4204	376	7	blandon	blandon	PROPN
easat-4204	376	8	,	,	PUNCT
easat-4204	376	9	et	et	PROPN
easat-4204	376	10	al	al	PROPN
easat-4204	376	11	.	.	PUNCT
easat-4204	377	1	[	[	X
easat-4204	377	2	89	89	NUM
easat-4204	377	3	]	]	PUNCT
easat-4204	377	4	;	;	PUNCT
easat-4204	377	5	sunarto	sunarto	NOUN
easat-4204	377	6	,	,	PUNCT
easat-4204	377	7	et	et	PROPN
easat-4204	377	8	al	al	PROPN
easat-4204	377	9	.	.	PUNCT
easat-4204	378	1	[	[	X
easat-4204	378	2	84	84	NUM
easat-4204	378	3	]	]	PUNCT
easat-4204	378	4	;	;	PUNCT
easat-4204	378	5	al	al	PROPN
easat-4204	378	6	lawati	lawati	NOUN
easat-4204	378	7	and	and	CCONJ
easat-4204	378	8	hussainey	hussainey	NOUN
easat-4204	379	1	[	[	X
easat-4204	379	2	90	90	NUM
easat-4204	379	3	]	]	PUNCT
easat-4204	379	4	;	;	PUNCT
easat-4204	379	5	shen	shen	X
easat-4204	379	6	,	,	PUNCT
easat-4204	379	7	et	et	PROPN
easat-4204	379	8	al	al	PROPN
easat-4204	379	9	.	.	PUNCT
easat-4204	380	1	[	[	X
easat-4204	380	2	91	91	NUM
easat-4204	380	3	]	]	X
easat-4204	380	4	;	;	PUNCT
easat-4204	380	5	dang	dang	INTJ
easat-4204	380	6	and	and	CCONJ
easat-4204	380	7	nguyen	nguyen	NOUN
easat-4204	381	1	[	[	X
easat-4204	381	2	92	92	NUM
easat-4204	381	3	]	]	PUNCT
easat-4204	381	4	and	and	CCONJ
easat-4204	381	5	riguen	riguen	NOUN
easat-4204	381	6	,	,	PUNCT
easat-4204	381	7	et	et	PROPN
easat-4204	381	8	al	al	PROPN
easat-4204	381	9	.	.	PUNCT
easat-4204	382	1	[	[	X
easat-4204	382	2	93	93	NUM
easat-4204	382	3	]	]	PUNCT
easat-4204	382	4	company	company	NOUN
easat-4204	382	5	size	size	NOUN
easat-4204	382	6	company	company	NOUN
easat-4204	382	7	size	size	NOUN
easat-4204	382	8	affects	affect	VERB
easat-4204	382	9	tax	tax	NOUN
easat-4204	382	10	avoidance	avoidance	NOUN
easat-4204	382	11	tandean	tandean	NOUN
easat-4204	382	12	and	and	CCONJ
easat-4204	382	13	winnie	winnie	PROPN
easat-4204	383	1	[	[	X
easat-4204	383	2	88	88	NUM
easat-4204	383	3	]	]	X
easat-4204	383	4	presence	presence	NOUN
easat-4204	383	5	on	on	ADP
easat-4204	383	6	the	the	DET
easat-4204	383	7	board	board	NOUN
easat-4204	383	8	of	of	ADP
easat-4204	383	9	directors	director	NOUN
easat-4204	383	10	independent	independent	PROPN
easat-4204	383	11	board	board	PROPN
easat-4204	383	12	of	of	ADP
easat-4204	383	13	commissioners	commissioner	NOUN
easat-4204	383	14	does	do	AUX
easat-4204	383	15	not	not	PART
easat-4204	383	16	affect	affect	VERB
easat-4204	383	17	tax	tax	NOUN
easat-4204	383	18	avoidance.women	avoidance.woman	NOUN
easat-4204	383	19	on	on	ADP
easat-4204	383	20	board	board	NOUN
easat-4204	383	21	represent	represent	VERB
easat-4204	383	22	influence	influence	NOUN
easat-4204	383	23	tax	tax	NOUN
easat-4204	383	24	avoidance	avoidance	NOUN
easat-4204	383	25	,	,	PUNCT
easat-4204	383	26	board	board	NOUN
easat-4204	383	27	gender	gender	NOUN
easat-4204	383	28	diversity	diversity	NOUN
easat-4204	383	29	,	,	PUNCT
easat-4204	383	30	ceo	ceo	NOUN
easat-4204	383	31	duality	duality	NOUN
easat-4204	383	32	influence	influence	NOUN
easat-4204	383	33	tax	tax	NOUN
easat-4204	383	34	avoidance	avoidance	NOUN
easat-4204	383	35	tandean	tandean	NOUN
easat-4204	383	36	and	and	CCONJ
easat-4204	383	37	winnie	winnie	PROPN
easat-4204	384	1	[	[	X
easat-4204	384	2	88	88	NUM
easat-4204	384	3	]	]	PUNCT
easat-4204	384	4	;	;	PUNCT
easat-4204	384	5	richardson	richardson	PROPN
easat-4204	384	6	,	,	PUNCT
easat-4204	384	7	et	et	PROPN
easat-4204	384	8	al	al	PROPN
easat-4204	384	9	.	.	PUNCT
easat-4204	385	1	[	[	X
easat-4204	385	2	76	76	NUM
easat-4204	385	3	]	]	X
easat-4204	385	4	;	;	PUNCT
easat-4204	385	5	mais	mais	X
easat-4204	385	6	and	and	CCONJ
easat-4204	385	7	patmaningsih	patmaningsih	ADJ
easat-4204	385	8	[	[	X
easat-4204	385	9	81	81	NUM
easat-4204	385	10	]	]	PUNCT
easat-4204	385	11	;	;	PUNCT
easat-4204	385	12	hoseini	hoseini	X
easat-4204	385	13	,	,	PUNCT
easat-4204	385	14	et	et	PROPN
easat-4204	385	15	al	al	PROPN
easat-4204	385	16	.	.	PUNCT
easat-4204	386	1	[	[	X
easat-4204	386	2	94	94	NUM
easat-4204	386	3	]	]	X
easat-4204	386	4	;	;	PUNCT
easat-4204	386	5	riguen	riguen	PROPN
easat-4204	386	6	,	,	PUNCT
easat-4204	386	7	et	et	PROPN
easat-4204	386	8	al	al	PROPN
easat-4204	386	9	.	.	PUNCT
easat-4204	387	1	[	[	X
easat-4204	387	2	93	93	NUM
easat-4204	387	3	]	]	X
easat-4204	387	4	;	;	PUNCT
easat-4204	387	5	jarboui	jarboui	PROPN
easat-4204	387	6	,	,	PUNCT
easat-4204	387	7	et	et	PROPN
easat-4204	387	8	al	al	PROPN
easat-4204	387	9	.	.	PUNCT
easat-4204	388	1	[	[	X
easat-4204	388	2	95	95	NUM
easat-4204	388	3	]	]	X
easat-4204	388	4	;	;	PUNCT
easat-4204	388	5	ezejiofor	ezejiofor	NOUN
easat-4204	388	6	and	and	CCONJ
easat-4204	388	7	ezenwafor	ezenwafor	VERB
easat-4204	388	8	[	[	X
easat-4204	388	9	96	96	NUM
easat-4204	388	10	]	]	X
easat-4204	388	11	;	;	PUNCT
easat-4204	388	12	sunarto	sunarto	NOUN
easat-4204	388	13	,	,	PUNCT
easat-4204	388	14	et	et	PROPN
easat-4204	388	15	al	al	PROPN
easat-4204	388	16	.	.	PUNCT
easat-4204	389	1	[	[	X
easat-4204	389	2	84	84	NUM
easat-4204	389	3	]	]	PUNCT
easat-4204	389	4	;	;	PUNCT
easat-4204	389	5	dakhli	dakhli	VERB
easat-4204	389	6	[	[	X
easat-4204	389	7	97	97	NUM
easat-4204	389	8	]	]	PUNCT
easat-4204	389	9	and	and	CCONJ
easat-4204	389	10	dang	dang	INTJ
easat-4204	389	11	and	and	CCONJ
easat-4204	389	12	nguyen	nguyen	NOUN
easat-4204	390	1	[	[	X
easat-4204	390	2	92	92	NUM
easat-4204	390	3	]	]	PUNCT
easat-4204	390	4	risk	risk	NOUN
easat-4204	390	5	committee	committee	NOUN
easat-4204	390	6	the	the	DET
easat-4204	390	7	existence	existence	NOUN
easat-4204	390	8	of	of	ADP
easat-4204	390	9	a	a	DET
easat-4204	390	10	risk	risk	NOUN
easat-4204	390	11	committee	committee	NOUN
easat-4204	390	12	influences	influence	VERB
easat-4204	390	13	companies	company	NOUN
easat-4204	390	14	to	to	PART
easat-4204	390	15	engage	engage	VERB
easat-4204	390	16	in	in	ADP
easat-4204	390	17	tax	tax	NOUN
easat-4204	390	18	avoidance	avoidance	NOUN
easat-4204	390	19	aronmwan	aronmwan	NOUN
easat-4204	390	20	and	and	CCONJ
easat-4204	390	21	ogbaisi	ogbaisi	ADJ
easat-4204	390	22	[	[	X
easat-4204	390	23	98	98	NUM
easat-4204	390	24	]	]	SYM
easat-4204	390	25	2	2	NUM
easat-4204	390	26	.	.	PUNCT
easat-4204	390	27	social	social	ADJ
easat-4204	390	28	responsibility	responsibility	NOUN
easat-4204	390	29	social	social	ADJ
easat-4204	390	30	power	power	NOUN
easat-4204	390	31	the	the	DET
easat-4204	390	32	social	social	ADJ
easat-4204	390	33	power	power	NOUN
easat-4204	390	34	that	that	PRON
easat-4204	390	35	a	a	DET
easat-4204	390	36	company	company	NOUN
easat-4204	390	37	has	have	AUX
easat-4204	390	38	can	can	AUX
easat-4204	390	39	positively	positively	ADV
easat-4204	390	40	influence	influence	VERB
easat-4204	390	41	tax	tax	NOUN
easat-4204	390	42	avoidance	avoidance	NOUN
easat-4204	390	43	.	.	PUNCT
easat-4204	391	1	kiesewetter	kiesewetter	NOUN
easat-4204	391	2	and	and	CCONJ
easat-4204	391	3	manthey	manthey	PRON
easat-4204	392	1	[	[	X
easat-4204	392	2	77	77	NUM
easat-4204	392	3	]	]	X
easat-4204	392	4	environmental	environmental	ADJ
easat-4204	392	5	regulations	regulation	NOUN
easat-4204	392	6	environmental	environmental	ADJ
easat-4204	392	7	regulations	regulation	NOUN
easat-4204	392	8	significantly	significantly	ADV
easat-4204	392	9	increase	increase	VERB
easat-4204	392	10	tax	tax	NOUN
easat-4204	392	11	avoidance	avoidance	NOUN
easat-4204	392	12	activities	activity	NOUN
easat-4204	392	13	yu	yu	PROPN
easat-4204	392	14	,	,	PUNCT
easat-4204	392	15	et	et	PROPN
easat-4204	392	16	al	al	PROPN
easat-4204	392	17	.	.	PUNCT
easat-4204	393	1	[	[	X
easat-4204	393	2	99	99	NUM
easat-4204	393	3	]	]	X
easat-4204	393	4	corporate	corporate	ADJ
easat-4204	393	5	social	social	ADJ
easat-4204	393	6	responsibility	responsibility	NOUN
easat-4204	393	7	found	find	VERB
easat-4204	393	8	that	that	SCONJ
easat-4204	393	9	countries	country	NOUN
easat-4204	393	10	with	with	ADP
easat-4204	393	11	higher	high	ADJ
easat-4204	393	12	csr	csr	NOUN
easat-4204	393	13	scores	score	NOUN
easat-4204	393	14	have	have	VERB
easat-4204	393	15	lower	low	ADJ
easat-4204	393	16	levels	level	NOUN
easat-4204	393	17	of	of	ADP
easat-4204	393	18	tax	tax	NOUN
easat-4204	393	19	avoidance	avoidance	NOUN
easat-4204	393	20	.	.	PUNCT
easat-4204	394	1	liu	liu	PROPN
easat-4204	394	2	and	and	CCONJ
easat-4204	394	3	lee	lee	PROPN
easat-4204	395	1	[	[	X
easat-4204	395	2	100	100	NUM
easat-4204	395	3	]	]	PUNCT
easat-4204	395	4	;	;	PUNCT
easat-4204	395	5	salhi	salhi	NOUN
easat-4204	395	6	,	,	PUNCT
easat-4204	395	7	et	et	PROPN
easat-4204	395	8	al	al	PROPN
easat-4204	395	9	.	.	PUNCT
easat-4204	396	1	[	[	X
easat-4204	396	2	101	101	NUM
easat-4204	396	3	]	]	X
easat-4204	396	4	;	;	PUNCT
easat-4204	396	5	jarboui	jarboui	PROPN
easat-4204	396	6	,	,	PUNCT
easat-4204	396	7	et	et	PROPN
easat-4204	396	8	al	al	PROPN
easat-4204	396	9	.	.	PUNCT
easat-4204	397	1	[	[	X
easat-4204	397	2	95	95	NUM
easat-4204	397	3	]	]	X
easat-4204	397	4	;	;	PUNCT
easat-4204	397	5	dakhli	dakhli	VERB
easat-4204	397	6	[	[	X
easat-4204	397	7	97	97	NUM
easat-4204	397	8	]	]	X
easat-4204	397	9	;	;	PUNCT
easat-4204	397	10	yoon	yoon	PROPN
easat-4204	397	11	,	,	PUNCT
easat-4204	397	12	et	et	PROPN
easat-4204	397	13	al	al	PROPN
easat-4204	397	14	.	.	PUNCT
easat-4204	398	1	[	[	X
easat-4204	398	2	79	79	NUM
easat-4204	398	3	]	]	PUNCT
easat-4204	398	4	;	;	PUNCT
easat-4204	398	5	firmansyah	firmansyah	PROPN
easat-4204	398	6	,	,	PUNCT
easat-4204	398	7	et	et	PROPN
easat-4204	398	8	al	al	PROPN
easat-4204	398	9	.	.	PUNCT
easat-4204	399	1	[	[	X
easat-4204	399	2	102	102	NUM
easat-4204	399	3	]	]	SYM
easat-4204	399	4	3	3	X
easat-4204	399	5	.	.	PUNCT
easat-4204	399	6	corporate	corporate	ADJ
easat-4204	399	7	performance	performance	NOUN
easat-4204	399	8	financial	financial	ADJ
easat-4204	399	9	performance	performance	NOUN
easat-4204	399	10	companies	company	NOUN
easat-4204	399	11	with	with	ADP
easat-4204	399	12	good	good	ADJ
easat-4204	399	13	financial	financial	ADJ
easat-4204	399	14	performance	performance	NOUN
easat-4204	399	15	will	will	AUX
easat-4204	399	16	undertake	undertake	VERB
easat-4204	399	17	lower	low	ADJ
easat-4204	399	18	tax	tax	NOUN
easat-4204	399	19	avoidance	avoidance	NOUN
easat-4204	399	20	actions	action	NOUN
easat-4204	399	21	.	.	PUNCT
easat-4204	400	1	richardson	richardson	PROPN
easat-4204	400	2	,	,	PUNCT
easat-4204	400	3	et	et	PROPN
easat-4204	400	4	al	al	PROPN
easat-4204	400	5	.	.	PUNCT
easat-4204	401	1	[	[	X
easat-4204	401	2	103	103	NUM
easat-4204	401	3	]	]	PUNCT
easat-4204	401	4	and	and	CCONJ
easat-4204	401	5	darsani	darsani	NOUN
easat-4204	401	6	and	and	CCONJ
easat-4204	401	7	sukartha	sukartha	VERB
easat-4204	401	8	[	[	X
easat-4204	401	9	86	86	NUM
easat-4204	401	10	]	]	PUNCT
easat-4204	401	11	capital	capital	NOUN
easat-4204	401	12	intensity	intensity	NOUN
easat-4204	401	13	ratio	ratio	NOUN
easat-4204	401	14	capital	capital	NOUN
easat-4204	401	15	intensity	intensity	PROPN
easat-4204	401	16	ratio	ratio	NOUN
easat-4204	401	17	has	have	VERB
easat-4204	401	18	a	a	DET
easat-4204	401	19	positive	positive	ADJ
easat-4204	401	20	effect	effect	NOUN
easat-4204	401	21	on	on	ADP
easat-4204	401	22	tax	tax	NOUN
easat-4204	401	23	avoidance	avoidance	NOUN
easat-4204	401	24	darsani	darsani	NOUN
easat-4204	401	25	and	and	CCONJ
easat-4204	401	26	sukartha	sukartha	VERB
easat-4204	401	27	[	[	X
easat-4204	401	28	86	86	NUM
easat-4204	401	29	]	]	PUNCT
easat-4204	401	30	profitability	profitability	NOUN
easat-4204	401	31	profitability	profitability	NOUN
easat-4204	401	32	positively	positively	ADV
easat-4204	401	33	influences	influence	VERB
easat-4204	401	34	tax	tax	NOUN
easat-4204	401	35	avoidance	avoidance	NOUN
easat-4204	401	36	darsani	darsani	NOUN
easat-4204	401	37	and	and	CCONJ
easat-4204	401	38	sukartha	sukartha	VERB
easat-4204	401	39	[	[	X
easat-4204	401	40	86	86	NUM
easat-4204	401	41	]	]	PUNCT
easat-4204	401	42	investment	investment	NOUN
easat-4204	401	43	opportunity	opportunity	NOUN
easat-4204	401	44	sets	set	VERB
easat-4204	401	45	investment	investment	NOUN
easat-4204	401	46	opportunity	opportunity	NOUN
easat-4204	401	47	sets	set	NOUN
easat-4204	401	48	affect	affect	VERB
easat-4204	401	49	tax	tax	NOUN
easat-4204	401	50	avoidance	avoidance	NOUN
easat-4204	401	51	firmansyah	firmansyah	NOUN
easat-4204	401	52	,	,	PUNCT
easat-4204	401	53	et	et	PROPN
easat-4204	401	54	al	al	PROPN
easat-4204	401	55	.	.	PUNCT
easat-4204	402	1	[	[	X
easat-4204	402	2	102	102	NUM
easat-4204	402	3	]	]	X
easat-4204	402	4	financial	financial	ADJ
easat-4204	402	5	distress	distress	NOUN
easat-4204	402	6	financial	financial	ADJ
easat-4204	402	7	difficulties	difficulty	NOUN
easat-4204	402	8	experienced	experience	VERB
easat-4204	402	9	by	by	ADP
easat-4204	402	10	companies	company	NOUN
easat-4204	402	11	richardson	richardson	PROPN
easat-4204	402	12	,	,	PUNCT
easat-4204	402	13	et	et	PROPN
easat-4204	402	14	al	al	PROPN
easat-4204	402	15	.	.	PUNCT
easat-4204	403	1	[	[	X
easat-4204	403	2	103	103	NUM
easat-4204	403	3	]	]	PUNCT
easat-4204	403	4	and	and	CCONJ
easat-4204	403	5	642	642	NUM
easat-4204	403	6	edelweiss	edelweiss	PROPN
easat-4204	403	7	applied	apply	VERB
easat-4204	403	8	science	science	NOUN
easat-4204	403	9	and	and	CCONJ
easat-4204	403	10	technology	technology	NOUN
easat-4204	403	11	issn	issn	PROPN
easat-4204	403	12	:	:	PUNCT
easat-4204	403	13	2576	2576	NUM
easat-4204	403	14	-	-	SYM
easat-4204	403	15	8484	8484	NUM
easat-4204	403	16	vol	vol	NOUN
easat-4204	403	17	.	.	PROPN
easat-4204	404	1	9	9	NUM
easat-4204	404	2	,	,	PUNCT
easat-4204	404	3	no	no	INTJ
easat-4204	404	4	.	.	NOUN
easat-4204	404	5	1	1	NUM
easat-4204	404	6	:	:	PUNCT
easat-4204	404	7	628	628	NUM
easat-4204	404	8	-	-	SYM
easat-4204	404	9	648	648	NUM
easat-4204	404	10	,	,	PUNCT
easat-4204	404	11	2025	2025	NUM
easat-4204	404	12	doi	doi	NOUN
easat-4204	404	13	:	:	PUNCT
easat-4204	404	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	404	15	©	©	PROPN
easat-4204	404	16	2025	2025	NUM
easat-4204	404	17	by	by	ADP
easat-4204	404	18	the	the	DET
easat-4204	404	19	authors	author	NOUN
easat-4204	404	20	;	;	PUNCT
easat-4204	404	21	licensee	licensee	PROPN
easat-4204	404	22	learning	learning	NOUN
easat-4204	404	23	gate	gate	NOUN
easat-4204	405	1	no	no	ADV
easat-4204	405	2	.	.	PUNCT
easat-4204	406	1	driving	drive	VERB
easat-4204	406	2	factors	factor	NOUN
easat-4204	406	3	results	result	VERB
easat-4204	406	4	authors	author	NOUN
easat-4204	406	5	(	(	PUNCT
easat-4204	406	6	year	year	NOUN
easat-4204	406	7	)	)	PUNCT
easat-4204	406	8	will	will	AUX
easat-4204	406	9	result	result	VERB
easat-4204	406	10	in	in	ADP
easat-4204	406	11	companies	company	NOUN
easat-4204	406	12	taking	take	VERB
easat-4204	406	13	tax	tax	NOUN
easat-4204	406	14	avoidance	avoidance	NOUN
easat-4204	406	15	actions	action	NOUN
easat-4204	406	16	.	.	PUNCT
easat-4204	407	1	dang	dang	INTJ
easat-4204	407	2	and	and	CCONJ
easat-4204	407	3	nguyen	nguyen	NOUN
easat-4204	408	1	[	[	X
easat-4204	408	2	92	92	NUM
easat-4204	408	3	]	]	X
easat-4204	408	4	financial	financial	ADJ
easat-4204	408	5	derivatives	derivative	NOUN
easat-4204	408	6	the	the	DET
easat-4204	408	7	positive	positive	ADJ
easat-4204	408	8	effect	effect	NOUN
easat-4204	408	9	of	of	ADP
easat-4204	408	10	the	the	DET
easat-4204	408	11	level	level	NOUN
easat-4204	408	12	of	of	ADP
easat-4204	408	13	use	use	NOUN
easat-4204	408	14	of	of	ADP
easat-4204	408	15	financial	financial	ADJ
easat-4204	408	16	derivatives	derivative	NOUN
easat-4204	408	17	by	by	ADP
easat-4204	408	18	companies	company	NOUN
easat-4204	408	19	on	on	ADP
easat-4204	408	20	tax	tax	NOUN
easat-4204	408	21	avoidance	avoidance	NOUN
easat-4204	408	22	oktavia	oktavia	PROPN
easat-4204	408	23	,	,	PUNCT
easat-4204	408	24	et	et	PROPN
easat-4204	408	25	al	al	PROPN
easat-4204	408	26	.	.	PUNCT
easat-4204	409	1	[	[	X
easat-4204	409	2	104	104	NUM
easat-4204	409	3	]	]	SYM
easat-4204	409	4	4	4	NUM
easat-4204	409	5	.	.	PUNCT
easat-4204	409	6	intelligence	intelligence	NOUN
easat-4204	409	7	culture	culture	NOUN
easat-4204	409	8	shows	show	VERB
easat-4204	409	9	that	that	SCONJ
easat-4204	409	10	confucian	confucian	ADJ
easat-4204	409	11	culture	culture	NOUN
easat-4204	409	12	has	have	VERB
easat-4204	409	13	a	a	DET
easat-4204	409	14	significant	significant	ADJ
easat-4204	409	15	influence	influence	NOUN
easat-4204	409	16	on	on	ADP
easat-4204	409	17	companies	company	NOUN
easat-4204	409	18	in	in	ADP
easat-4204	409	19	carrying	carry	VERB
easat-4204	409	20	out	out	ADP
easat-4204	409	21	tax	tax	NOUN
easat-4204	409	22	avoidance	avoidance	NOUN
easat-4204	409	23	.	.	PUNCT
easat-4204	410	1	chen	chen	PROPN
easat-4204	410	2	,	,	PUNCT
easat-4204	410	3	et	et	PROPN
easat-4204	410	4	al	al	PROPN
easat-4204	410	5	.	.	PUNCT
easat-4204	411	1	[	[	X
easat-4204	411	2	105	105	NUM
easat-4204	411	3	]	]	X
easat-4204	411	4	emotional	emotional	ADJ
easat-4204	411	5	and	and	CCONJ
easat-4204	411	6	spiritual	spiritual	ADJ
easat-4204	411	7	there	there	PRON
easat-4204	411	8	is	be	VERB
easat-4204	411	9	an	an	DET
easat-4204	411	10	intellectual	intellectual	ADJ
easat-4204	411	11	,	,	PUNCT
easat-4204	411	12	emotional	emotional	ADJ
easat-4204	411	13	and	and	CCONJ
easat-4204	411	14	spiritual	spiritual	ADJ
easat-4204	411	15	relationship	relationship	NOUN
easat-4204	411	16	between	between	ADP
easat-4204	411	17	managers	manager	NOUN
easat-4204	411	18	and	and	CCONJ
easat-4204	411	19	tax	tax	NOUN
easat-4204	411	20	avoidance	avoidance	NOUN
easat-4204	411	21	carried	carry	VERB
easat-4204	411	22	out	out	ADP
easat-4204	411	23	by	by	ADP
easat-4204	411	24	companies	company	NOUN
easat-4204	411	25	.	.	PUNCT
easat-4204	412	1	salehi	salehi	NOUN
easat-4204	412	2	,	,	PUNCT
easat-4204	412	3	et	et	PROPN
easat-4204	412	4	al	al	PROPN
easat-4204	412	5	.	.	PUNCT
easat-4204	413	1	[	[	X
easat-4204	413	2	106	106	NUM
easat-4204	413	3	]	]	SYM
easat-4204	413	4	5	5	NUM
easat-4204	413	5	.	.	X
easat-4204	413	6	relationship	relationship	NOUN
easat-4204	413	7	political	political	ADJ
easat-4204	413	8	relations	relation	NOUN
easat-4204	413	9	there	there	PRON
easat-4204	413	10	is	be	VERB
easat-4204	413	11	an	an	DET
easat-4204	413	12	influence	influence	NOUN
easat-4204	413	13	between	between	ADP
easat-4204	413	14	political	political	ADJ
easat-4204	413	15	connections	connection	NOUN
easat-4204	413	16	and	and	CCONJ
easat-4204	413	17	tax	tax	NOUN
easat-4204	413	18	avoidance	avoidance	NOUN
easat-4204	413	19	carried	carry	VERB
easat-4204	413	20	out	out	ADP
easat-4204	413	21	by	by	ADP
easat-4204	413	22	companies	company	NOUN
easat-4204	413	23	.	.	PUNCT
easat-4204	414	1	abdul	abdul	PROPN
easat-4204	414	2	wahab	wahab	PROPN
easat-4204	414	3	,	,	PUNCT
easat-4204	414	4	et	et	PROPN
easat-4204	414	5	al	al	PROPN
easat-4204	414	6	.	.	PUNCT
easat-4204	415	1	[	[	X
easat-4204	415	2	107	107	NUM
easat-4204	415	3	]	]	PUNCT
easat-4204	415	4	;	;	PUNCT
easat-4204	415	5	ajili	ajili	NOUN
easat-4204	415	6	and	and	CCONJ
easat-4204	415	7	khlif	khlif	VERB
easat-4204	415	8	[	[	X
easat-4204	415	9	108	108	NUM
easat-4204	415	10	]	]	PUNCT
easat-4204	415	11	and	and	CCONJ
easat-4204	415	12	firmansyah	firmansyah	PROPN
easat-4204	415	13	,	,	PUNCT
easat-4204	415	14	et	et	PROPN
easat-4204	415	15	al	al	PROPN
easat-4204	415	16	.	.	PUNCT
easat-4204	416	1	[	[	X
easat-4204	416	2	102	102	NUM
easat-4204	416	3	]	]	X
easat-4204	416	4	social	social	ADJ
easat-4204	416	5	trust	trust	NOUN
easat-4204	416	6	the	the	DET
easat-4204	416	7	social	social	ADJ
easat-4204	416	8	trust	trust	NOUN
easat-4204	416	9	that	that	SCONJ
easat-4204	416	10	a	a	DET
easat-4204	416	11	company	company	NOUN
easat-4204	416	12	has	have	AUX
easat-4204	416	13	can	can	AUX
easat-4204	416	14	reduce	reduce	VERB
easat-4204	416	15	the	the	DET
easat-4204	416	16	company	company	NOUN
easat-4204	416	17	's	's	PART
easat-4204	416	18	ability	ability	NOUN
easat-4204	416	19	to	to	PART
easat-4204	416	20	avoid	avoid	VERB
easat-4204	416	21	taxes	taxis	NOUN
easat-4204	416	22	.	.	PUNCT
easat-4204	417	1	xia	xia	PROPN
easat-4204	417	2	,	,	PUNCT
easat-4204	417	3	et	et	PROPN
easat-4204	417	4	al	al	PROPN
easat-4204	417	5	.	.	PUNCT
easat-4204	418	1	[	[	X
easat-4204	418	2	109	109	NUM
easat-4204	418	3	]	]	PUNCT
easat-4204	418	4	join	join	VERB
easat-4204	418	5	audit	audit	NOUN
easat-4204	418	6	joint	joint	ADJ
easat-4204	418	7	audit	audit	NOUN
easat-4204	418	8	has	have	VERB
easat-4204	418	9	a	a	DET
easat-4204	418	10	positive	positive	ADJ
easat-4204	418	11	influence	influence	NOUN
easat-4204	418	12	on	on	ADP
easat-4204	418	13	tax	tax	NOUN
easat-4204	418	14	avoidance	avoidance	NOUN
easat-4204	418	15	ajili	ajili	NOUN
easat-4204	418	16	and	and	CCONJ
easat-4204	418	17	khlif	khlif	VERB
easat-4204	418	18	[	[	X
easat-4204	418	19	108	108	NUM
easat-4204	418	20	]	]	PUNCT
easat-4204	418	21	suppliers	supplier	NOUN
easat-4204	418	22	and	and	CCONJ
easat-4204	418	23	consumers	consumer	NOUN
easat-4204	418	24	both	both	PRON
easat-4204	418	25	customer	customer	NOUN
easat-4204	418	26	and	and	CCONJ
easat-4204	418	27	supplier	supplier	NOUN
easat-4204	418	28	relations	relation	NOUN
easat-4204	418	29	have	have	VERB
easat-4204	418	30	an	an	DET
easat-4204	418	31	influence	influence	NOUN
easat-4204	418	32	on	on	ADP
easat-4204	418	33	corporate	corporate	ADJ
easat-4204	418	34	tax	tax	NOUN
easat-4204	418	35	avoidance	avoidance	NOUN
easat-4204	418	36	.	.	PUNCT
easat-4204	419	1	cen	cen	PROPN
easat-4204	419	2	,	,	PUNCT
easat-4204	419	3	et	et	PROPN
easat-4204	419	4	al	al	PROPN
easat-4204	419	5	.	.	PUNCT
easat-4204	420	1	[	[	X
easat-4204	420	2	110	110	NUM
easat-4204	420	3	]	]	SYM
easat-4204	420	4	6	6	NUM
easat-4204	420	5	.	.	PUNCT
easat-4204	420	6	profession	profession	NOUN
easat-4204	420	7	auditor	auditor	NOUN
easat-4204	420	8	the	the	DET
easat-4204	420	9	company	company	NOUN
easat-4204	420	10	that	that	PRON
easat-4204	420	11	will	will	AUX
easat-4204	420	12	be	be	AUX
easat-4204	420	13	audited	audit	VERB
easat-4204	420	14	by	by	ADP
easat-4204	420	15	the	the	DET
easat-4204	420	16	auditor	auditor	NOUN
easat-4204	420	17	will	will	AUX
easat-4204	420	18	influence	influence	VERB
easat-4204	420	19	the	the	DET
easat-4204	420	20	company	company	NOUN
easat-4204	420	21	in	in	ADP
easat-4204	420	22	carrying	carry	VERB
easat-4204	420	23	out	out	ADP
easat-4204	420	24	tax	tax	NOUN
easat-4204	420	25	avoidance	avoidance	NOUN
easat-4204	420	26	.	.	PUNCT
easat-4204	421	1	mcgee	mcgee	PROPN
easat-4204	421	2	and	and	CCONJ
easat-4204	421	3	smith	smith	PROPN
easat-4204	422	1	[	[	X
easat-4204	422	2	20	20	NUM
easat-4204	422	3	]	]	PUNCT
easat-4204	422	4	industry	industry	NOUN
easat-4204	422	5	expert	expert	NOUN
easat-4204	422	6	companies	company	NOUN
easat-4204	422	7	that	that	PRON
easat-4204	422	8	have	have	VERB
easat-4204	422	9	industry	industry	NOUN
easat-4204	422	10	expert	expert	NOUN
easat-4204	422	11	consultants	consultant	NOUN
easat-4204	422	12	will	will	AUX
easat-4204	422	13	have	have	VERB
easat-4204	422	14	an	an	DET
easat-4204	422	15	important	important	ADJ
easat-4204	422	16	role	role	NOUN
easat-4204	422	17	for	for	ADP
easat-4204	422	18	the	the	DET
easat-4204	422	19	company	company	NOUN
easat-4204	422	20	in	in	ADP
easat-4204	422	21	carrying	carry	VERB
easat-4204	422	22	out	out	ADP
easat-4204	422	23	tax	tax	NOUN
easat-4204	422	24	avoidance	avoidance	NOUN
easat-4204	422	25	.	.	PUNCT
easat-4204	423	1	mcgee	mcgee	PROPN
easat-4204	423	2	and	and	CCONJ
easat-4204	423	3	smith	smith	PROPN
easat-4204	424	1	[	[	X
easat-4204	424	2	20	20	NUM
easat-4204	424	3	]	]	PUNCT
easat-4204	424	4	tax	tax	NOUN
easat-4204	424	5	consultant	consultant	NOUN
easat-4204	424	6	companies	company	NOUN
easat-4204	424	7	that	that	PRON
easat-4204	424	8	have	have	VERB
easat-4204	424	9	tax	tax	NOUN
easat-4204	424	10	consultants	consultant	NOUN
easat-4204	424	11	will	will	AUX
easat-4204	424	12	carry	carry	VERB
easat-4204	424	13	out	out	ADP
easat-4204	424	14	tax	tax	NOUN
easat-4204	424	15	avoidance	avoidance	NOUN
easat-4204	424	16	intensively	intensively	ADV
easat-4204	424	17	mcgee	mcgee	PROPN
easat-4204	424	18	and	and	CCONJ
easat-4204	424	19	smith	smith	PROPN
easat-4204	425	1	[	[	X
easat-4204	425	2	20	20	NUM
easat-4204	425	3	]	]	PUNCT
easat-4204	425	4	and	and	CCONJ
easat-4204	425	5	frey	frey	NOUN
easat-4204	425	6	[	[	X
easat-4204	425	7	111	111	NUM
easat-4204	425	8	]	]	SYM
easat-4204	425	9	7	7	NUM
easat-4204	425	10	.	.	X
easat-4204	425	11	other	other	ADJ
easat-4204	425	12	asset	asset	NOUN
easat-4204	425	13	redeployability	redeployability	NOUN
easat-4204	425	14	there	there	PRON
easat-4204	425	15	is	be	VERB
easat-4204	425	16	a	a	DET
easat-4204	425	17	significant	significant	ADJ
easat-4204	425	18	negative	negative	ADJ
easat-4204	425	19	relationship	relationship	NOUN
easat-4204	425	20	between	between	ADP
easat-4204	425	21	asset	asset	NOUN
easat-4204	425	22	redeployability	redeployability	NOUN
easat-4204	425	23	and	and	CCONJ
easat-4204	425	24	tax	tax	NOUN
easat-4204	425	25	avoidance	avoidance	NOUN
easat-4204	425	26	,	,	PUNCT
easat-4204	425	27	so	so	SCONJ
easat-4204	425	28	that	that	SCONJ
easat-4204	425	29	companies	company	NOUN
easat-4204	425	30	with	with	ADP
easat-4204	425	31	many	many	ADJ
easat-4204	425	32	assets	asset	NOUN
easat-4204	425	33	will	will	AUX
easat-4204	425	34	carry	carry	VERB
easat-4204	425	35	out	out	ADP
easat-4204	425	36	minimal	minimal	ADJ
easat-4204	425	37	tax	tax	NOUN
easat-4204	425	38	avoidance	avoidance	NOUN
easat-4204	425	39	.	.	PUNCT
easat-4204	426	1	hasan	hasan	PROPN
easat-4204	426	2	,	,	PUNCT
easat-4204	426	3	et	et	PROPN
easat-4204	426	4	al	al	PROPN
easat-4204	426	5	.	.	PUNCT
easat-4204	427	1	[	[	X
easat-4204	427	2	71	71	NUM
easat-4204	427	3	]	]	SYM
easat-4204	427	4	tax	tax	NOUN
easat-4204	427	5	expense	expense	NOUN
easat-4204	427	6	forecast	forecast	NOUN
easat-4204	427	7	accuracy	accuracy	NOUN
easat-4204	427	8	companies	company	NOUN
easat-4204	427	9	with	with	ADP
easat-4204	427	10	high	high	ADJ
easat-4204	427	11	tax	tax	NOUN
easat-4204	427	12	expense	expense	NOUN
easat-4204	427	13	forecast	forecast	NOUN
easat-4204	427	14	accuracy	accuracy	NOUN
easat-4204	427	15	will	will	AUX
easat-4204	427	16	engage	engage	VERB
easat-4204	427	17	in	in	ADP
easat-4204	427	18	tax	tax	NOUN
easat-4204	427	19	avoidance	avoidance	NOUN
easat-4204	427	20	compared	compare	VERB
easat-4204	427	21	to	to	ADP
easat-4204	427	22	those	those	PRON
easat-4204	427	23	with	with	ADP
easat-4204	427	24	low	low	ADJ
easat-4204	427	25	tax	tax	NOUN
easat-4204	427	26	expense	expense	NOUN
easat-4204	427	27	forecast	forecast	NOUN
easat-4204	427	28	accuracy	accuracy	NOUN
easat-4204	427	29	.	.	PUNCT
easat-4204	428	1	lee	lee	PROPN
easat-4204	429	1	[	[	X
easat-4204	429	2	72	72	NUM
easat-4204	429	3	]	]	X
easat-4204	429	4	economic	economic	ADJ
easat-4204	429	5	policy	policy	NOUN
easat-4204	429	6	uncertainty	uncertainty	NOUN
easat-4204	429	7	economic	economic	ADJ
easat-4204	429	8	policy	policy	NOUN
easat-4204	429	9	uncertainty	uncertainty	NOUN
easat-4204	429	10	has	have	VERB
easat-4204	429	11	a	a	DET
easat-4204	429	12	significant	significant	ADJ
easat-4204	429	13	and	and	CCONJ
easat-4204	429	14	negative	negative	ADJ
easat-4204	429	15	effect	effect	NOUN
easat-4204	429	16	on	on	ADP
easat-4204	429	17	tax	tax	NOUN
easat-4204	429	18	avoidance	avoidance	NOUN
easat-4204	429	19	.	.	PUNCT
easat-4204	430	1	shen	shen	PROPN
easat-4204	430	2	,	,	PUNCT
easat-4204	430	3	et	et	PROPN
easat-4204	430	4	al	al	PROPN
easat-4204	430	5	.	.	PUNCT
easat-4204	431	1	[	[	X
easat-4204	431	2	91	91	NUM
easat-4204	431	3	]	]	X
easat-4204	431	4	individualism	individualism	NOUN
easat-4204	431	5	and	and	CCONJ
easat-4204	431	6	masculinity	masculinity	NOUN
easat-4204	431	7	individualism	individualism	NOUN
easat-4204	431	8	and	and	CCONJ
easat-4204	431	9	masculinity	masculinity	NOUN
easat-4204	431	10	for	for	ADP
easat-4204	431	11	the	the	DET
easat-4204	431	12	long	long	ADJ
easat-4204	431	13	term	term	NOUN
easat-4204	431	14	are	be	AUX
easat-4204	431	15	strongly	strongly	ADV
easat-4204	431	16	related	relate	VERB
easat-4204	431	17	to	to	ADP
easat-4204	431	18	tax	tax	NOUN
easat-4204	431	19	avoidance	avoidance	NOUN
easat-4204	431	20	although	although	SCONJ
easat-4204	431	21	the	the	DET
easat-4204	431	22	relationship	relationship	NOUN
easat-4204	431	23	is	be	AUX
easat-4204	431	24	negative	negative	ADJ
easat-4204	431	25	.	.	PUNCT
easat-4204	432	1	while	while	SCONJ
easat-4204	432	2	long	long	ADJ
easat-4204	432	3	-	-	PUNCT
easat-4204	432	4	term	term	NOUN
easat-4204	432	5	orientation	orientation	NOUN
easat-4204	432	6	has	have	VERB
easat-4204	432	7	a	a	DET
easat-4204	432	8	positive	positive	ADJ
easat-4204	432	9	relationship	relationship	NOUN
easat-4204	432	10	with	with	ADP
easat-4204	432	11	tax	tax	NOUN
easat-4204	432	12	avoidance	avoidance	NOUN
easat-4204	432	13	.	.	PUNCT
easat-4204	433	1	toumi	toumi	PROPN
easat-4204	433	2	,	,	PUNCT
easat-4204	433	3	et	et	PROPN
easat-4204	433	4	al	al	PROPN
easat-4204	433	5	.	.	PUNCT
easat-4204	434	1	[	[	X
easat-4204	434	2	73	73	NUM
easat-4204	434	3	]	]	PUNCT
easat-4204	434	4	based	base	VERB
easat-4204	434	5	on	on	ADP
easat-4204	434	6	the	the	DET
easat-4204	434	7	table	table	NOUN
easat-4204	434	8	over	over	ADP
easat-4204	434	9	,	,	PUNCT
easat-4204	434	10	it	it	PRON
easat-4204	434	11	is	be	AUX
easat-4204	434	12	clarified	clarify	VERB
easat-4204	434	13	that	that	SCONJ
easat-4204	434	14	corporate	corporate	ADJ
easat-4204	434	15	administration	administration	NOUN
easat-4204	434	16	carried	carry	VERB
easat-4204	434	17	out	out	ADP
easat-4204	434	18	by	by	ADP
easat-4204	434	19	the	the	DET
easat-4204	434	20	company	company	NOUN
easat-4204	434	21	will	will	AUX
easat-4204	434	22	certainly	certainly	ADV
easat-4204	434	23	influence	influence	VERB
easat-4204	434	24	the	the	DET
easat-4204	434	25	company	company	NOUN
easat-4204	434	26	's	's	PART
easat-4204	434	27	charge	charge	NOUN
easat-4204	434	28	shirking	shirk	VERB
easat-4204	434	29	exercises	exercise	NOUN
easat-4204	434	30	.	.	PUNCT
easat-4204	435	1	there	there	PRON
easat-4204	435	2	are	be	VERB
easat-4204	435	3	a	a	DET
easat-4204	435	4	few	few	ADJ
easat-4204	435	5	components	component	NOUN
easat-4204	435	6	of	of	ADP
easat-4204	435	7	corporate	corporate	ADJ
easat-4204	435	8	administration	administration	NOUN
easat-4204	435	9	in	in	ADP
easat-4204	435	10	impacting	impact	VERB
easat-4204	435	11	charge	charge	NOUN
easat-4204	435	12	evasion	evasion	NOUN
easat-4204	435	13	such	such	ADJ
easat-4204	435	14	as	as	ADP
easat-4204	435	15	the	the	DET
easat-4204	435	16	nearness	nearness	NOUN
easat-4204	435	17	of	of	ADP
easat-4204	435	18	shareholders	shareholder	NOUN
easat-4204	435	19	.	.	PUNCT
easat-4204	436	1	be	be	AUX
easat-4204	436	2	that	that	SCONJ
easat-4204	436	3	as	as	SCONJ
easat-4204	436	4	it	it	PRON
easat-4204	436	5	may	may	AUX
easat-4204	436	6	,	,	PUNCT
easat-4204	436	7	it	it	PRON
easat-4204	436	8	can	can	AUX
easat-4204	436	9	moreover	moreover	ADV
easat-4204	436	10	be	be	AUX
easat-4204	436	11	redirected	redirect	VERB
easat-4204	436	12	by	by	ADP
easat-4204	436	13	progressing	progress	VERB
easat-4204	436	14	administrative	administrative	ADJ
easat-4204	436	15	interface	interface	NOUN
easat-4204	436	16	[	[	X
easat-4204	436	17	75	75	NUM
easat-4204	436	18	]	]	PUNCT
easat-4204	436	19	.	.	PUNCT
easat-4204	437	1	the	the	DET
easat-4204	437	2	nearness	nearness	NOUN
easat-4204	437	3	of	of	ADP
easat-4204	437	4	a	a	DET
easat-4204	437	5	female	female	ADJ
easat-4204	437	6	board	board	NOUN
easat-4204	437	7	will	will	AUX
easat-4204	437	8	too	too	ADV
easat-4204	437	9	be	be	AUX
easat-4204	437	10	able	able	ADJ
easat-4204	437	11	to	to	PART
easat-4204	437	12	decrease	decrease	VERB
easat-4204	437	13	companies	company	NOUN
easat-4204	437	14	in	in	ADP
easat-4204	437	15	carrying	carry	VERB
easat-4204	437	16	out	out	ADP
easat-4204	437	17	assess	assess	NOUN
easat-4204	437	18	evasion	evasion	NOUN
easat-4204	437	19	,	,	PUNCT
easat-4204	437	20	where	where	SCONJ
easat-4204	437	21	the	the	DET
easat-4204	437	22	relationship	relationship	NOUN
easat-4204	437	23	between	between	ADP
easat-4204	437	24	the	the	DET
easat-4204	437	25	nearness	nearness	NOUN
easat-4204	437	26	of	of	ADP
easat-4204	437	27	ladies	lady	NOUN
easat-4204	437	28	on	on	ADP
easat-4204	437	29	the	the	DET
easat-4204	437	30	board	board	NOUN
easat-4204	437	31	of	of	ADP
easat-4204	437	32	executives	executive	NOUN
easat-4204	437	33	and	and	CCONJ
easat-4204	437	34	assess	assess	NOUN
easat-4204	437	35	forcefulness	forcefulness	NOUN
easat-4204	437	36	is	be	AUX
easat-4204	437	37	exceptionally	exceptionally	ADV
easat-4204	437	38	near	near	ADP
easat-4204	437	39	[	[	X
easat-4204	437	40	76	76	NUM
easat-4204	437	41	,	,	PUNCT
easat-4204	437	42	92	92	NUM
easat-4204	437	43	,	,	PUNCT
easat-4204	437	44	94	94	NUM
easat-4204	437	45	,	,	PUNCT
easat-4204	437	46	95	95	NUM
easat-4204	437	47	,	,	PUNCT
easat-4204	437	48	97	97	NUM
easat-4204	437	49	]	]	PUNCT
easat-4204	437	50	.	.	PUNCT
easat-4204	438	1	higher	high	ADJ
easat-4204	438	2	corporate	corporate	ADJ
easat-4204	438	3	administration	administration	NOUN
easat-4204	438	4	characteristics	characteristic	NOUN
easat-4204	438	5	are	be	AUX
easat-4204	438	6	related	relate	VERB
easat-4204	438	7	with	with	ADP
easat-4204	438	8	lower	low	ADJ
easat-4204	438	9	charge	charge	NOUN
easat-4204	438	10	shirking	shirk	VERB
easat-4204	438	11	in	in	ADP
easat-4204	438	12	a	a	DET
easat-4204	438	13	facilitated	facilitated	ADJ
easat-4204	438	14	and	and	CCONJ
easat-4204	438	15	generous	generous	ADJ
easat-4204	438	16	showcase	showcase	NOUN
easat-4204	438	17	economy	economy	NOUN
easat-4204	438	18	.	.	PUNCT
easat-4204	439	1	this	this	PRON
easat-4204	439	2	appears	appear	VERB
easat-4204	439	3	prove	prove	VERB
easat-4204	439	4	that	that	SCONJ
easat-4204	439	5	companies	company	NOUN
easat-4204	439	6	with	with	ADP
easat-4204	439	7	solid	solid	ADJ
easat-4204	439	8	corporate	corporate	ADJ
easat-4204	439	9	administration	administration	NOUN
easat-4204	439	10	are	be	AUX
easat-4204	439	11	effective	effective	ADJ
easat-4204	439	12	in	in	ADP
easat-4204	439	13	minimizing	minimize	VERB
easat-4204	439	14	charge	charge	NOUN
easat-4204	439	15	evasion	evasion	NOUN
easat-4204	439	16	[	[	X
easat-4204	439	17	77	77	NUM
easat-4204	439	18	,	,	PUNCT
easat-4204	439	19	79	79	NUM
easat-4204	439	20	,	,	PUNCT
easat-4204	439	21	87	87	NUM
easat-4204	439	22	,	,	PUNCT
easat-4204	439	23	93	93	NUM
easat-4204	439	24	,	,	PUNCT
easat-4204	439	25	101	101	NUM
easat-4204	439	26	]	]	PUNCT
easat-4204	439	27	.	.	PUNCT
easat-4204	440	1	proprietorship	proprietorship	NOUN
easat-4204	440	2	structure	structure	NOUN
easat-4204	440	3	emphasizes	emphasize	VERB
easat-4204	440	4	the	the	DET
easat-4204	440	5	concentration	concentration	NOUN
easat-4204	440	6	of	of	ADP
easat-4204	440	7	share	share	NOUN
easat-4204	440	8	proprietorship	proprietorship	NOUN
easat-4204	440	9	,	,	PUNCT
easat-4204	440	10	need	need	NOUN
easat-4204	440	11	of	of	ADP
easat-4204	440	12	data	datum	NOUN
easat-4204	440	13	643	643	NUM
easat-4204	440	14	edelweiss	edelweiss	PROPN
easat-4204	440	15	applied	apply	VERB
easat-4204	440	16	science	science	NOUN
easat-4204	440	17	and	and	CCONJ
easat-4204	440	18	technology	technology	NOUN
easat-4204	440	19	issn	issn	PROPN
easat-4204	440	20	:	:	PUNCT
easat-4204	440	21	2576	2576	NUM
easat-4204	440	22	-	-	SYM
easat-4204	440	23	8484	8484	NUM
easat-4204	440	24	vol	vol	NOUN
easat-4204	440	25	.	.	PROPN
easat-4204	441	1	9	9	NUM
easat-4204	441	2	,	,	PUNCT
easat-4204	441	3	no	no	INTJ
easat-4204	441	4	.	.	NOUN
easat-4204	441	5	1	1	NUM
easat-4204	441	6	:	:	PUNCT
easat-4204	441	7	628	628	NUM
easat-4204	441	8	-	-	SYM
easat-4204	441	9	648	648	NUM
easat-4204	441	10	,	,	PUNCT
easat-4204	441	11	2025	2025	NUM
easat-4204	441	12	doi	doi	NOUN
easat-4204	441	13	:	:	PUNCT
easat-4204	441	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	441	15	©	©	PROPN
easat-4204	441	16	2025	2025	NUM
easat-4204	441	17	by	by	ADP
easat-4204	441	18	the	the	DET
easat-4204	441	19	authors	author	NOUN
easat-4204	441	20	;	;	PUNCT
easat-4204	441	21	licensee	licensee	PROPN
easat-4204	441	22	learning	learning	NOUN
easat-4204	441	23	gate	gate	PROPN
easat-4204	441	24	straightforwardness	straightforwardness	NOUN
easat-4204	441	25	makes	make	VERB
easat-4204	441	26	it	it	PRON
easat-4204	441	27	troublesome	troublesome	ADJ
easat-4204	441	28	to	to	PART
easat-4204	441	29	follow	follow	VERB
easat-4204	441	30	the	the	DET
easat-4204	441	31	chain	chain	NOUN
easat-4204	441	32	of	of	ADP
easat-4204	441	33	proprietorship	proprietorship	NOUN
easat-4204	441	34	.	.	PUNCT
easat-4204	442	1	this	this	PRON
easat-4204	442	2	will	will	AUX
easat-4204	442	3	be	be	AUX
easat-4204	442	4	an	an	DET
easat-4204	442	5	escape	escape	NOUN
easat-4204	442	6	clause	clause	NOUN
easat-4204	442	7	for	for	SCONJ
easat-4204	442	8	companies	company	NOUN
easat-4204	442	9	to	to	PART
easat-4204	442	10	maintain	maintain	VERB
easat-4204	442	11	a	a	DET
easat-4204	442	12	strategic	strategic	ADJ
easat-4204	442	13	distance	distance	NOUN
easat-4204	442	14	from	from	ADP
easat-4204	442	15	charges	charge	NOUN
easat-4204	442	16	.	.	PUNCT
easat-4204	443	1	possession	possession	NOUN
easat-4204	443	2	of	of	ADP
easat-4204	443	3	a	a	DET
easat-4204	443	4	company	company	NOUN
easat-4204	443	5	's	's	PART
easat-4204	443	6	control	control	NOUN
easat-4204	443	7	both	both	PRON
easat-4204	443	8	influence	influence	VERB
easat-4204	443	9	the	the	DET
easat-4204	443	10	company	company	NOUN
easat-4204	443	11	's	's	PART
easat-4204	443	12	charge	charge	NOUN
easat-4204	443	13	hones	hone	NOUN
easat-4204	443	14	.	.	PUNCT
easat-4204	444	1	by	by	ADP
easat-4204	444	2	and	and	CCONJ
easat-4204	444	3	large	large	ADJ
easat-4204	444	4	,	,	PUNCT
easat-4204	444	5	these	these	DET
easat-4204	444	6	discoveries	discovery	NOUN
easat-4204	444	7	progress	progress	VERB
easat-4204	444	8	our	our	PRON
easat-4204	444	9	understanding	understanding	NOUN
easat-4204	444	10	of	of	ADP
easat-4204	444	11	whether	whether	SCONJ
easat-4204	444	12	and	and	CCONJ
easat-4204	444	13	how	how	SCONJ
easat-4204	444	14	possession	possession	NOUN
easat-4204	444	15	structure	structure	NOUN
easat-4204	444	16	influences	influence	VERB
easat-4204	444	17	corporate	corporate	ADJ
easat-4204	444	18	assess	assess	NOUN
easat-4204	444	19	hones	hone	NOUN
easat-4204	444	20	[	[	X
easat-4204	444	21	75	75	NUM
easat-4204	444	22	,	,	PUNCT
easat-4204	444	23	80	80	NUM
easat-4204	444	24	,	,	PUNCT
easat-4204	444	25	81	81	NUM
easat-4204	444	26	,	,	PUNCT
easat-4204	444	27	84	84	NUM
easat-4204	444	28	]	]	PUNCT
easat-4204	444	29	.	.	PUNCT
easat-4204	445	1	prove	prove	VERB
easat-4204	445	2	that	that	SCONJ
easat-4204	445	3	pyramid	pyramid	NOUN
easat-4204	445	4	structures	structure	NOUN
easat-4204	445	5	are	be	AUX
easat-4204	445	6	related	relate	VERB
easat-4204	445	7	with	with	ADP
easat-4204	445	8	more	more	ADV
easat-4204	445	9	complex	complex	ADJ
easat-4204	445	10	assess	assess	NOUN
easat-4204	445	11	evasion	evasion	NOUN
easat-4204	445	12	is	be	AUX
easat-4204	445	13	carried	carry	VERB
easat-4204	445	14	out	out	ADP
easat-4204	445	15	by	by	ADP
easat-4204	445	16	companies	company	NOUN
easat-4204	445	17	additionally	additionally	ADV
easat-4204	445	18	the	the	DET
easat-4204	445	19	presence	presence	NOUN
easat-4204	445	20	of	of	AUX
easat-4204	445	21	add	add	VERB
easat-4204	445	22	up	up	ADP
easat-4204	445	23	to	to	PART
easat-4204	445	24	share	share	VERB
easat-4204	445	25	possession	possession	NOUN
easat-4204	445	26	and	and	CCONJ
easat-4204	445	27	regulation	regulation	NOUN
easat-4204	445	28	possession	possession	NOUN
easat-4204	445	29	or	or	CCONJ
easat-4204	445	30	organization	organization	NOUN
easat-4204	445	31	proprietorship	proprietorship	NOUN
easat-4204	445	32	too	too	ADV
easat-4204	445	33	influences	influence	NOUN
easat-4204	445	34	charge	charge	AUX
easat-4204	445	35	shirking	shirk	VERB
easat-4204	445	36	[	[	X
easat-4204	445	37	82	82	NUM
easat-4204	445	38	-	-	SYM
easat-4204	445	39	86	86	NUM
easat-4204	445	40	,	,	PUNCT
easat-4204	445	41	88	88	NUM
easat-4204	445	42	]	]	PUNCT
easat-4204	445	43	.	.	PUNCT
easat-4204	446	1	in	in	ADP
easat-4204	446	2	expansion	expansion	NOUN
easat-4204	446	3	,	,	PUNCT
easat-4204	446	4	the	the	DET
easat-4204	446	5	character	character	NOUN
easat-4204	446	6	of	of	ADP
easat-4204	446	7	the	the	DET
easat-4204	446	8	official	official	NOUN
easat-4204	446	9	can	can	AUX
easat-4204	446	10	moreover	moreover	ADV
easat-4204	446	11	influence	influence	VERB
easat-4204	446	12	the	the	DET
easat-4204	446	13	motivating	motivating	NOUN
easat-4204	446	14	forces	force	NOUN
easat-4204	446	15	dispersed	disperse	VERB
easat-4204	446	16	to	to	ADP
easat-4204	446	17	supervisors	supervisor	NOUN
easat-4204	446	18	,	,	PUNCT
easat-4204	446	19	counting	count	VERB
easat-4204	446	20	the	the	DET
easat-4204	446	21	extent	extent	NOUN
easat-4204	446	22	of	of	ADP
easat-4204	446	23	the	the	DET
easat-4204	446	24	board	board	NOUN
easat-4204	446	25	of	of	ADP
easat-4204	446	26	commissioners	commissioner	NOUN
easat-4204	446	27	[	[	X
easat-4204	446	28	72	72	NUM
easat-4204	446	29	,	,	PUNCT
easat-4204	446	30	87	87	NUM
easat-4204	446	31	,	,	PUNCT
easat-4204	446	32	88	88	NUM
easat-4204	446	33	]	]	PUNCT
easat-4204	446	34	counting	count	VERB
easat-4204	446	35	the	the	DET
easat-4204	446	36	review	review	NOUN
easat-4204	446	37	committee	committee	NOUN
easat-4204	446	38	and	and	CCONJ
easat-4204	446	39	review	review	VERB
easat-4204	446	40	quality	quality	NOUN
easat-4204	446	41	and	and	CCONJ
easat-4204	446	42	the	the	DET
easat-4204	446	43	presence	presence	NOUN
easat-4204	446	44	of	of	ADP
easat-4204	446	45	ceo	ceo	NOUN
easat-4204	446	46	duality	duality	NOUN
easat-4204	446	47	[	[	X
easat-4204	446	48	76	76	NUM
easat-4204	446	49	,	,	PUNCT
easat-4204	446	50	81	81	NUM
easat-4204	446	51	,	,	PUNCT
easat-4204	446	52	88	88	NUM
easat-4204	446	53	,	,	PUNCT
easat-4204	446	54	96	96	NUM
easat-4204	446	55	]	]	PUNCT
easat-4204	446	56	.	.	PUNCT
easat-4204	447	1	and	and	CCONJ
easat-4204	447	2	the	the	DET
easat-4204	447	3	presence	presence	NOUN
easat-4204	447	4	of	of	ADP
easat-4204	447	5	a	a	DET
easat-4204	447	6	chance	chance	NOUN
easat-4204	447	7	committee	committee	NOUN
easat-4204	447	8	can	can	AUX
easat-4204	447	9	certainly	certainly	ADV
easat-4204	447	10	minimize	minimize	VERB
easat-4204	447	11	charge	charge	NOUN
easat-4204	447	12	shirking	shirking	NOUN
easat-4204	447	13	carried	carry	VERB
easat-4204	447	14	out	out	ADP
easat-4204	447	15	by	by	ADP
easat-4204	447	16	companies	company	NOUN
easat-4204	447	17	[	[	X
easat-4204	447	18	98	98	NUM
easat-4204	447	19	]	]	PUNCT
easat-4204	447	20	.	.	PUNCT
easat-4204	448	1	social	social	ADJ
easat-4204	448	2	and	and	CCONJ
easat-4204	448	3	natural	natural	ADJ
easat-4204	448	4	strengths	strength	NOUN
easat-4204	448	5	can	can	AUX
easat-4204	448	6	impact	impact	VERB
easat-4204	448	7	assess	assess	NOUN
easat-4204	448	8	evasion	evasion	NOUN
easat-4204	448	9	due	due	ADP
easat-4204	448	10	to	to	ADP
easat-4204	448	11	higher	high	ADJ
easat-4204	448	12	assess	assess	NOUN
easat-4204	448	13	rates	rate	NOUN
easat-4204	448	14	[	[	X
easat-4204	448	15	77	77	NUM
easat-4204	448	16	]	]	PUNCT
easat-4204	448	17	in	in	ADP
easat-4204	448	18	expansion	expansion	NOUN
easat-4204	448	19	to	to	ADP
easat-4204	448	20	the	the	DET
easat-4204	448	21	presence	presence	NOUN
easat-4204	448	22	of	of	ADP
easat-4204	448	23	a	a	DET
easat-4204	448	24	competitive	competitive	ADJ
easat-4204	448	25	assess	assess	NOUN
easat-4204	448	26	environment	environment	NOUN
easat-4204	448	27	and	and	CCONJ
easat-4204	448	28	assess	assess	NOUN
easat-4204	448	29	offices	office	NOUN
easat-4204	448	30	[	[	X
easat-4204	448	31	99	99	NUM
easat-4204	448	32	]	]	PUNCT
easat-4204	448	33	.	.	PUNCT
easat-4204	449	1	and	and	CCONJ
easat-4204	449	2	corporate	corporate	ADJ
easat-4204	449	3	social	social	ADJ
easat-4204	449	4	duty	duty	NOUN
easat-4204	449	5	in	in	ADP
easat-4204	449	6	supportability	supportability	NOUN
easat-4204	449	7	announcing	announce	VERB
easat-4204	449	8	evaluated	evaluate	VERB
easat-4204	449	9	within	within	ADP
easat-4204	449	10	the	the	DET
easat-4204	449	11	frame	frame	NOUN
easat-4204	449	12	of	of	ADP
easat-4204	449	13	a	a	DET
easat-4204	449	14	penchant	penchant	ADJ
easat-4204	449	15	score	score	NOUN
easat-4204	449	16	influences	influence	NOUN
easat-4204	449	17	charge	charge	NOUN
easat-4204	449	18	shirking	shirk	VERB
easat-4204	449	19	,	,	PUNCT
easat-4204	449	20	since	since	SCONJ
easat-4204	449	21	companies	company	NOUN
easat-4204	449	22	will	will	AUX
easat-4204	449	23	certainly	certainly	ADV
easat-4204	449	24	dodge	dodge	VERB
easat-4204	449	25	paying	pay	VERB
easat-4204	449	26	charges	charge	NOUN
easat-4204	449	27	[	[	X
easat-4204	449	28	78	78	NUM
easat-4204	449	29	,	,	PUNCT
easat-4204	449	30	79	79	NUM
easat-4204	449	31	,	,	PUNCT
easat-4204	449	32	95	95	NUM
easat-4204	449	33	,	,	PUNCT
easat-4204	449	34	97	97	NUM
easat-4204	449	35	,	,	PUNCT
easat-4204	449	36	100	100	NUM
easat-4204	449	37	,	,	PUNCT
easat-4204	449	38	102	102	NUM
easat-4204	449	39	]	]	PUNCT
easat-4204	449	40	.	.	PUNCT
easat-4204	450	1	variables	variable	NOUN
easat-4204	450	2	that	that	PRON
easat-4204	450	3	increment	increment	VERB
easat-4204	450	4	company	company	NOUN
easat-4204	450	5	esteem	esteem	NOUN
easat-4204	450	6	based	base	VERB
easat-4204	450	7	on	on	ADP
easat-4204	450	8	productivity	productivity	NOUN
easat-4204	450	9	and	and	CCONJ
easat-4204	450	10	capital	capital	NOUN
easat-4204	450	11	concentrated	concentrate	VERB
easat-4204	450	12	proportions	proportion	NOUN
easat-4204	450	13	significantly	significantly	ADV
easat-4204	450	14	impact	impact	VERB
easat-4204	450	15	assess	assess	NOUN
easat-4204	450	16	evasion	evasion	NOUN
easat-4204	450	17	,	,	PUNCT
easat-4204	450	18	counting	count	VERB
easat-4204	450	19	the	the	DET
easat-4204	450	20	presence	presence	NOUN
easat-4204	450	21	of	of	ADP
easat-4204	450	22	venture	venture	NOUN
easat-4204	450	23	opportunity	opportunity	NOUN
easat-4204	450	24	sets	set	NOUN
easat-4204	450	25	,	,	PUNCT
easat-4204	450	26	company	company	NOUN
easat-4204	450	27	monetary	monetary	ADJ
easat-4204	450	28	challenges	challenge	NOUN
easat-4204	450	29	and	and	CCONJ
easat-4204	450	30	the	the	DET
easat-4204	450	31	utilize	utilize	NOUN
easat-4204	450	32	of	of	ADP
easat-4204	450	33	money	money	NOUN
easat-4204	450	34	related	relate	VERB
easat-4204	450	35	subordinate	subordinate	ADJ
easat-4204	450	36	rebellious	rebellious	ADJ
easat-4204	450	37	[	[	X
easat-4204	450	38	76	76	NUM
easat-4204	450	39	,	,	PUNCT
easat-4204	450	40	86	86	NUM
easat-4204	450	41	,	,	PUNCT
easat-4204	450	42	102	102	NUM
easat-4204	450	43	,	,	PUNCT
easat-4204	450	44	104	104	NUM
easat-4204	450	45	]	]	PUNCT
easat-4204	450	46	.	.	PUNCT
easat-4204	451	1	companies	company	NOUN
easat-4204	451	2	utilize	utilize	VERB
easat-4204	451	3	methodologies	methodology	NOUN
easat-4204	451	4	to	to	PART
easat-4204	451	5	maintain	maintain	VERB
easat-4204	451	6	a	a	DET
easat-4204	451	7	strategic	strategic	ADJ
easat-4204	451	8	distance	distance	NOUN
easat-4204	451	9	from	from	ADP
easat-4204	451	10	charges	charge	NOUN
easat-4204	451	11	by	by	ADP
easat-4204	451	12	occupying	occupy	VERB
easat-4204	451	13	assets	asset	NOUN
easat-4204	451	14	other	other	ADJ
easat-4204	451	15	than	than	ADP
easat-4204	451	16	fund	fund	NOUN
easat-4204	451	17	,	,	PUNCT
easat-4204	451	18	counting	count	VERB
easat-4204	451	19	by	by	ADP
easat-4204	451	20	utilizing	utilize	VERB
easat-4204	451	21	social	social	ADJ
easat-4204	451	22	perspectives	perspective	NOUN
easat-4204	451	23	and	and	CCONJ
easat-4204	451	24	prioritizing	prioritize	VERB
easat-4204	451	25	moral	moral	ADJ
easat-4204	451	26	behavior	behavior	NOUN
easat-4204	451	27	,	,	PUNCT
easat-4204	451	28	enthusiastic	enthusiastic	ADJ
easat-4204	451	29	and	and	CCONJ
easat-4204	451	30	otherworldly	otherworldly	ADV
easat-4204	451	31	insights	insight	NOUN
easat-4204	451	32	for	for	ADP
easat-4204	451	33	company	company	NOUN
easat-4204	451	34	supervisors	supervisor	NOUN
easat-4204	451	35	.	.	PUNCT
easat-4204	452	1	and	and	CCONJ
easat-4204	452	2	of	of	ADP
easat-4204	452	3	course	course	NOUN
easat-4204	452	4	,	,	PUNCT
easat-4204	452	5	the	the	DET
easat-4204	452	6	company	company	NOUN
easat-4204	452	7	will	will	AUX
easat-4204	452	8	be	be	AUX
easat-4204	452	9	exceptionally	exceptionally	ADV
easat-4204	452	10	cautious	cautious	ADJ
easat-4204	452	11	in	in	ADP
easat-4204	452	12	carrying	carry	VERB
easat-4204	452	13	out	out	ADP
easat-4204	452	14	assess	assess	NOUN
easat-4204	452	15	evasion	evasion	NOUN
easat-4204	452	16	.	.	PUNCT
easat-4204	453	1	it	it	PRON
easat-4204	453	2	is	be	AUX
easat-4204	453	3	trusted	trust	VERB
easat-4204	453	4	that	that	SCONJ
easat-4204	453	5	through	through	ADV
easat-4204	453	6	,	,	PUNCT
easat-4204	453	7	for	for	ADP
easat-4204	453	8	illustration	illustration	NOUN
easat-4204	453	9	,	,	PUNCT
easat-4204	453	10	culture	culture	NOUN
easat-4204	453	11	and	and	CCONJ
easat-4204	453	12	corporate	corporate	ADJ
easat-4204	453	13	morals	moral	NOUN
easat-4204	453	14	,	,	PUNCT
easat-4204	453	15	counting	count	VERB
easat-4204	453	16	the	the	DET
easat-4204	453	17	feelings	feeling	NOUN
easat-4204	453	18	of	of	ADP
easat-4204	453	19	directors	director	NOUN
easat-4204	453	20	,	,	PUNCT
easat-4204	453	21	assess	assess	VERB
easat-4204	453	22	evasion	evasion	NOUN
easat-4204	453	23	exercises	exercise	NOUN
easat-4204	453	24	can	can	AUX
easat-4204	453	25	be	be	AUX
easat-4204	453	26	minimized	minimize	VERB
easat-4204	453	27	[	[	X
easat-4204	453	28	106	106	NUM
easat-4204	453	29	]	]	PUNCT
easat-4204	453	30	.	.	PUNCT
easat-4204	454	1	social	social	ADJ
easat-4204	454	2	relations	relation	NOUN
easat-4204	454	3	carried	carry	VERB
easat-4204	454	4	out	out	ADP
easat-4204	454	5	by	by	ADP
easat-4204	454	6	companies	company	NOUN
easat-4204	454	7	with	with	ADP
easat-4204	454	8	different	different	ADJ
easat-4204	454	9	partner	partner	NOUN
easat-4204	454	10	components	component	NOUN
easat-4204	454	11	must	must	AUX
easat-4204	454	12	of	of	ADP
easat-4204	454	13	course	course	NOUN
easat-4204	454	14	be	be	AUX
easat-4204	454	15	carried	carry	VERB
easat-4204	454	16	out	out	ADP
easat-4204	454	17	.	.	PUNCT
easat-4204	455	1	the	the	DET
easat-4204	455	2	presence	presence	NOUN
easat-4204	455	3	of	of	ADP
easat-4204	455	4	political	political	ADJ
easat-4204	455	5	associations	association	NOUN
easat-4204	455	6	[	[	X
easat-4204	455	7	102	102	NUM
easat-4204	455	8	,	,	PUNCT
easat-4204	455	9	107	107	NUM
easat-4204	455	10	]	]	PUNCT
easat-4204	455	11	additionally	additionally	ADV
easat-4204	455	12	from	from	ADP
easat-4204	455	13	evaluators	evaluator	NOUN
easat-4204	455	14	who	who	PRON
easat-4204	455	15	audit	audit	VERB
easat-4204	455	16	their	their	PRON
easat-4204	455	17	budgetary	budgetary	ADJ
easat-4204	455	18	explanations	explanation	NOUN
easat-4204	455	19	[	[	X
easat-4204	455	20	108	108	NUM
easat-4204	455	21	]	]	PUNCT
easat-4204	455	22	as	as	ADV
easat-4204	455	23	well	well	ADV
easat-4204	455	24	as	as	ADP
easat-4204	455	25	social	social	ADJ
easat-4204	455	26	believe	believe	NOUN
easat-4204	455	27	from	from	ADP
easat-4204	455	28	the	the	DET
easat-4204	455	29	community	community	NOUN
easat-4204	455	30	[	[	X
easat-4204	455	31	109	109	NUM
easat-4204	455	32	]	]	PUNCT
easat-4204	455	33	counting	counting	NOUN
easat-4204	455	34	from	from	ADP
easat-4204	455	35	providers	provider	NOUN
easat-4204	455	36	and	and	CCONJ
easat-4204	455	37	other	other	ADJ
easat-4204	455	38	buyers	buyer	NOUN
easat-4204	455	39	can	can	AUX
easat-4204	455	40	impact	impact	VERB
easat-4204	455	41	companies	company	NOUN
easat-4204	455	42	in	in	ADP
easat-4204	455	43	charge	charge	NOUN
easat-4204	455	44	evasion	evasion	NOUN
easat-4204	455	45	exercises	exercise	NOUN
easat-4204	455	46	[	[	X
easat-4204	455	47	110	110	NUM
easat-4204	455	48	]	]	PUNCT
easat-4204	455	49	.	.	PUNCT
easat-4204	456	1	the	the	DET
easat-4204	456	2	association	association	NOUN
easat-4204	456	3	of	of	ADP
easat-4204	456	4	other	other	ADJ
easat-4204	456	5	callings	calling	NOUN
easat-4204	456	6	within	within	ADP
easat-4204	456	7	the	the	DET
easat-4204	456	8	company	company	NOUN
easat-4204	456	9	such	such	ADJ
easat-4204	456	10	as	as	ADP
easat-4204	456	11	review	review	NOUN
easat-4204	456	12	administrations	administration	NOUN
easat-4204	456	13	,	,	PUNCT
easat-4204	456	14	charge	charge	NOUN
easat-4204	456	15	administrations	administration	NOUN
easat-4204	456	16	or	or	CCONJ
easat-4204	456	17	company	company	NOUN
easat-4204	456	18	movement	movement	NOUN
easat-4204	456	19	examination	examination	NOUN
easat-4204	456	20	administrations	administration	NOUN
easat-4204	456	21	can	can	AUX
easat-4204	456	22	impact	impact	VERB
easat-4204	456	23	companies	company	NOUN
easat-4204	456	24	to	to	PART
easat-4204	456	25	maintain	maintain	VERB
easat-4204	456	26	a	a	DET
easat-4204	456	27	strategic	strategic	ADJ
easat-4204	456	28	distance	distance	NOUN
easat-4204	456	29	from	from	ADP
easat-4204	456	30	charges	charge	NOUN
easat-4204	456	31	[	[	X
easat-4204	456	32	20	20	NUM
easat-4204	456	33	]	]	PUNCT
easat-4204	456	34	.	.	PUNCT
easat-4204	457	1	because	because	SCONJ
easat-4204	457	2	these	these	DET
easat-4204	457	3	callings	calling	NOUN
easat-4204	457	4	will	will	AUX
easat-4204	457	5	certainly	certainly	ADV
easat-4204	457	6	give	give	VERB
easat-4204	457	7	meetings	meeting	NOUN
easat-4204	457	8	within	within	ADP
easat-4204	457	9	the	the	DET
easat-4204	457	10	shape	shape	NOUN
easat-4204	457	11	of	of	ADP
easat-4204	457	12	money	money	NOUN
easat-4204	457	13	related	relate	VERB
easat-4204	457	14	detailing	detailing	NOUN
easat-4204	457	15	,	,	PUNCT
easat-4204	457	16	assess	assess	VERB
easat-4204	457	17	installments	installment	NOUN
easat-4204	457	18	or	or	CCONJ
easat-4204	457	19	tips	tip	NOUN
easat-4204	457	20	about	about	ADP
easat-4204	457	21	company	company	NOUN
easat-4204	457	22	operations	operation	NOUN
easat-4204	457	23	which	which	PRON
easat-4204	457	24	of	of	ADP
easat-4204	457	25	course	course	NOUN
easat-4204	457	26	for	for	ADP
easat-4204	457	27	companies	company	NOUN
easat-4204	457	28	will	will	AUX
easat-4204	457	29	be	be	AUX
easat-4204	457	30	able	able	ADJ
easat-4204	457	31	to	to	PART
easat-4204	457	32	maximize	maximize	VERB
easat-4204	457	33	or	or	CCONJ
easat-4204	457	34	minimize	minimize	VERB
easat-4204	457	35	charge	charge	NOUN
easat-4204	457	36	evasion	evasion	NOUN
easat-4204	457	37	.	.	PUNCT
easat-4204	458	1	other	other	ADJ
easat-4204	458	2	components	component	NOUN
easat-4204	458	3	that	that	PRON
easat-4204	458	4	can	can	AUX
easat-4204	458	5	impact	impact	VERB
easat-4204	458	6	companies	company	NOUN
easat-4204	458	7	to	to	PART
easat-4204	458	8	maintain	maintain	VERB
easat-4204	458	9	a	a	DET
easat-4204	458	10	strategic	strategic	ADJ
easat-4204	458	11	distance	distance	NOUN
easat-4204	458	12	from	from	ADP
easat-4204	458	13	charges	charge	NOUN
easat-4204	458	14	are	be	AUX
easat-4204	458	15	by	by	ADP
easat-4204	458	16	actualizing	actualize	VERB
easat-4204	458	17	resource	resource	NOUN
easat-4204	458	18	redeployability	redeployability	NOUN
easat-4204	458	19	hasan	hasan	PROPN
easat-4204	458	20	,	,	PUNCT
easat-4204	458	21	et	et	PROPN
easat-4204	458	22	al	al	PROPN
easat-4204	458	23	.	.	PUNCT
easat-4204	459	1	[	[	X
easat-4204	459	2	71	71	NUM
easat-4204	459	3	]	]	PUNCT
easat-4204	459	4	the	the	DET
easat-4204	459	5	presence	presence	NOUN
easat-4204	459	6	of	of	ADP
easat-4204	459	7	charge	charge	NOUN
easat-4204	459	8	costs	cost	NOUN
easat-4204	459	9	borne	bear	VERB
easat-4204	459	10	by	by	ADP
easat-4204	459	11	the	the	DET
easat-4204	459	12	company	company	NOUN
easat-4204	459	13	[	[	X
easat-4204	459	14	72	72	NUM
easat-4204	459	15	]	]	PUNCT
easat-4204	459	16	and	and	CCONJ
easat-4204	459	17	the	the	DET
easat-4204	459	18	presence	presence	NOUN
easat-4204	459	19	of	of	ADP
easat-4204	459	20	financial	financial	ADJ
easat-4204	459	21	approach	approach	NOUN
easat-4204	459	22	vulnerability	vulnerability	NOUN
easat-4204	459	23	[	[	X
easat-4204	459	24	91	91	NUM
easat-4204	459	25	]	]	PUNCT
easat-4204	459	26	.	.	PUNCT
easat-4204	460	1	in	in	ADP
easat-4204	460	2	expansion	expansion	NOUN
easat-4204	460	3	,	,	PUNCT
easat-4204	460	4	there	there	PRON
easat-4204	460	5	's	be	VERB
easat-4204	460	6	too	too	ADV
easat-4204	460	7	independence	independence	NOUN
easat-4204	460	8	,	,	PUNCT
easat-4204	460	9	manliness	manliness	NOUN
easat-4204	460	10	which	which	PRON
easat-4204	460	11	can	can	AUX
easat-4204	460	12	impact	impact	VERB
easat-4204	460	13	charge	charge	NOUN
easat-4204	460	14	evasion	evasion	NOUN
easat-4204	460	15	[	[	X
easat-4204	460	16	73	73	NUM
easat-4204	460	17	]	]	PUNCT
easat-4204	460	18	.	.	PUNCT
easat-4204	461	1	5	5	X
easat-4204	461	2	.	.	X
easat-4204	461	3	conclusion	conclusion	NOUN
easat-4204	461	4	articles	article	NOUN
easat-4204	461	5	from	from	ADP
easat-4204	461	6	emerald.com	emerald.com	X
easat-4204	461	7	,	,	PUNCT
easat-4204	461	8	elseiver.com	elseiver.com	X
easat-4204	461	9	,	,	PUNCT
easat-4204	461	10	springer.com	springer.com	X
easat-4204	461	11	and	and	CCONJ
easat-4204	461	12	other	other	ADJ
easat-4204	461	13	websites	website	NOUN
easat-4204	461	14	have	have	AUX
easat-4204	461	15	been	be	AUX
easat-4204	461	16	collected	collect	VERB
easat-4204	461	17	from	from	ADP
easat-4204	461	18	2012	2012	NUM
easat-4204	461	19	to	to	ADP
easat-4204	461	20	2021	2021	NUM
easat-4204	461	21	and	and	CCONJ
easat-4204	461	22	over	over	ADV
easat-4204	461	23	.	.	PUNCT
easat-4204	462	1	based	base	VERB
easat-4204	462	2	on	on	ADP
easat-4204	462	3	the	the	DET
easat-4204	462	4	mapping	mapping	NOUN
easat-4204	462	5	,	,	PUNCT
easat-4204	462	6	the	the	DET
easat-4204	462	7	examination	examination	NOUN
easat-4204	462	8	of	of	ADP
easat-4204	462	9	the	the	DET
easat-4204	462	10	articles	article	NOUN
easat-4204	462	11	collected	collect	VERB
easat-4204	462	12	was	be	AUX
easat-4204	462	13	45	45	NUM
easat-4204	462	14	articles	article	NOUN
easat-4204	462	15	and	and	CCONJ
easat-4204	462	16	we	we	PRON
easat-4204	462	17	concluded	conclude	VERB
easat-4204	462	18	that	that	SCONJ
easat-4204	462	19	charge	charge	NOUN
easat-4204	462	20	evasion	evasion	NOUN
easat-4204	462	21	thinks	think	VERB
easat-4204	462	22	about	about	ADP
easat-4204	462	23	from	from	ADP
easat-4204	462	24	year	year	NOUN
easat-4204	462	25	to	to	ADP
easat-4204	462	26	year	year	NOUN
easat-4204	462	27	proceeded	proceed	VERB
easat-4204	462	28	to	to	PART
easat-4204	462	29	increment	increment	VERB
easat-4204	462	30	.	.	PUNCT
easat-4204	463	1	themes	theme	NOUN
easat-4204	463	2	that	that	PRON
easat-4204	463	3	draw	draw	VERB
easat-4204	463	4	in	in	ADP
easat-4204	463	5	researchers	researcher	NOUN
easat-4204	463	6	'	'	PART
easat-4204	463	7	consideration	consideration	NOUN
easat-4204	463	8	generally	generally	ADV
easat-4204	463	9	comprise	comprise	VERB
easat-4204	463	10	of	of	ADP
easat-4204	463	11	corporate	corporate	ADJ
easat-4204	463	12	administration	administration	NOUN
easat-4204	463	13	,	,	PUNCT
easat-4204	463	14	social	social	ADJ
easat-4204	463	15	obligation	obligation	NOUN
easat-4204	463	16	and	and	CCONJ
easat-4204	463	17	corporate	corporate	ADJ
easat-4204	463	18	execution	execution	NOUN
easat-4204	463	19	.	.	PUNCT
easat-4204	464	1	and	and	CCONJ
easat-4204	464	2	as	as	ADP
easat-4204	464	3	it	it	PRON
easat-4204	464	4	where	where	SCONJ
easat-4204	464	5	the	the	DET
easat-4204	464	6	sort	sort	NOUN
easat-4204	464	7	of	of	ADP
easat-4204	464	8	charge	charge	NOUN
easat-4204	464	9	shirking	shirking	NOUN
easat-4204	464	10	investigates	investigate	NOUN
easat-4204	464	11	found	find	VERB
easat-4204	464	12	a	a	DET
easat-4204	464	13	small	small	ADJ
easat-4204	464	14	examining	examining	NOUN
easat-4204	464	15	perspective	perspective	NOUN
easat-4204	464	16	of	of	ADP
easat-4204	464	17	insights	insight	NOUN
easat-4204	464	18	,	,	PUNCT
easat-4204	464	19	connections	connection	NOUN
easat-4204	464	20	,	,	PUNCT
easat-4204	464	21	counting	counting	NOUN
easat-4204	464	22	professions	profession	NOUN
easat-4204	464	23	.	.	PUNCT
easat-4204	465	1	tax	tax	NOUN
easat-4204	465	2	shirking	shirking	NOUN
easat-4204	465	3	ponders	ponder	NOUN
easat-4204	465	4	for	for	ADP
easat-4204	465	5	the	the	DET
easat-4204	465	6	foremost	foremost	ADJ
easat-4204	465	7	points	point	NOUN
easat-4204	465	8	are	be	AUX
easat-4204	465	9	corporate	corporate	ADJ
easat-4204	465	10	administration	administration	NOUN
easat-4204	465	11	as	as	ADV
easat-4204	465	12	much	much	ADV
easat-4204	465	13	as	as	ADP
easat-4204	465	14	51	51	NUM
easat-4204	465	15	%	%	NOUN
easat-4204	465	16	,	,	PUNCT
easat-4204	465	17	social	social	ADJ
easat-4204	465	18	obligation	obligation	NOUN
easat-4204	465	19	as	as	ADV
easat-4204	465	20	much	much	ADJ
easat-4204	465	21	as	as	ADP
easat-4204	465	22	11	11	NUM
easat-4204	465	23	%	%	NOUN
easat-4204	465	24	and	and	CCONJ
easat-4204	465	25	corporate	corporate	ADJ
easat-4204	465	26	execution	execution	NOUN
easat-4204	465	27	as	as	ADV
easat-4204	465	28	much	much	ADJ
easat-4204	465	29	as	as	ADP
easat-4204	465	30	10	10	NUM
easat-4204	465	31	%	%	NOUN
easat-4204	465	32	of	of	ADP
easat-4204	465	33	the	the	DET
easat-4204	465	34	overall	overall	ADJ
easat-4204	465	35	studies	study	NOUN
easat-4204	465	36	.	.	PUNCT
easat-4204	466	1	and	and	CCONJ
easat-4204	466	2	the	the	DET
easat-4204	466	3	subject	subject	NOUN
easat-4204	466	4	that	that	PRON
easat-4204	466	5	's	be	AUX
easat-4204	466	6	once	once	ADV
easat-4204	466	7	in	in	ADP
easat-4204	466	8	a	a	DET
easat-4204	466	9	while	while	NOUN
easat-4204	466	10	utilized	utilize	VERB
easat-4204	466	11	as	as	ADP
easat-4204	466	12	a	a	DET
easat-4204	466	13	point	point	NOUN
easat-4204	466	14	within	within	ADP
easat-4204	466	15	the	the	DET
easat-4204	466	16	think	think	NOUN
easat-4204	466	17	about	about	ADP
easat-4204	466	18	is	be	AUX
easat-4204	466	19	the	the	DET
easat-4204	466	20	subject	subject	NOUN
easat-4204	466	21	of	of	ADP
easat-4204	466	22	insights	insight	NOUN
easat-4204	466	23	as	as	ADV
easat-4204	466	24	much	much	ADJ
easat-4204	466	25	as	as	ADP
easat-4204	466	26	4	4	NUM
easat-4204	466	27	%	%	NOUN
easat-4204	466	28	.	.	PUNCT
easat-4204	467	1	the	the	DET
easat-4204	467	2	measurements	measurement	NOUN
easat-4204	467	3	used	use	VERB
easat-4204	467	4	within	within	ADP
easat-4204	467	5	the	the	DET
easat-4204	467	6	consider	consider	NOUN
easat-4204	467	7	of	of	ADP
easat-4204	467	8	charge	charge	NOUN
easat-4204	467	9	shirking	shirking	NOUN
easat-4204	467	10	are	be	AUX
easat-4204	467	11	utilizing	utilize	VERB
easat-4204	467	12	the	the	DET
easat-4204	467	13	successful	successful	ADJ
easat-4204	467	14	assess	assess	NOUN
easat-4204	467	15	rate	rate	NOUN
easat-4204	467	16	(	(	PUNCT
easat-4204	467	17	etr	etr	PROPN
easat-4204	467	18	)	)	PUNCT
easat-4204	467	19	,	,	PUNCT
easat-4204	467	20	book	book	NOUN
easat-4204	467	21	charge	charge	NOUN
easat-4204	467	22	contrasts	contrast	VERB
easat-4204	467	23	(	(	PUNCT
easat-4204	467	24	btd	btd	PROPN
easat-4204	467	25	)	)	PUNCT
easat-4204	467	26	,	,	PUNCT
easat-4204	467	27	current	current	ADJ
easat-4204	467	28	compelling	compelling	ADJ
easat-4204	467	29	assess	assess	NOUN
easat-4204	467	30	rate	rate	NOUN
easat-4204	467	31	(	(	PUNCT
easat-4204	467	32	cetr	cetr	NOUN
easat-4204	467	33	)	)	PUNCT
easat-4204	467	34	and	and	CCONJ
easat-4204	467	35	cash	cash	NOUN
easat-4204	467	36	compelling	compelling	ADJ
easat-4204	467	37	charge	charge	NOUN
easat-4204	467	38	rate	rate	NOUN
easat-4204	467	39	(	(	PUNCT
easat-4204	467	40	cash	cash	NOUN
easat-4204	467	41	etr	etr	PROPN
easat-4204	467	42	)	)	PUNCT
easat-4204	467	43	.	.	PUNCT
easat-4204	468	1	the	the	DET
easat-4204	468	2	foremost	foremost	ADJ
easat-4204	468	3	broadly	broadly	ADV
easat-4204	468	4	utilized	utilize	VERB
easat-4204	468	5	estimations	estimation	NOUN
easat-4204	468	6	within	within	ADP
easat-4204	468	7	the	the	DET
easat-4204	468	8	think	think	NOUN
easat-4204	468	9	about	about	ADP
easat-4204	468	10	are	be	AUX
easat-4204	468	11	utilizing	utilize	VERB
easat-4204	468	12	the	the	DET
easat-4204	468	13	successful	successful	ADJ
easat-4204	468	14	charge	charge	NOUN
easat-4204	468	15	644	644	NUM
easat-4204	468	16	edelweiss	edelweiss	PROPN
easat-4204	468	17	applied	apply	VERB
easat-4204	468	18	science	science	NOUN
easat-4204	468	19	and	and	CCONJ
easat-4204	468	20	technology	technology	NOUN
easat-4204	468	21	issn	issn	PROPN
easat-4204	468	22	:	:	PUNCT
easat-4204	468	23	2576	2576	NUM
easat-4204	468	24	-	-	SYM
easat-4204	468	25	8484	8484	NUM
easat-4204	468	26	vol	vol	NOUN
easat-4204	468	27	.	.	PROPN
easat-4204	469	1	9	9	NUM
easat-4204	469	2	,	,	PUNCT
easat-4204	469	3	no	no	INTJ
easat-4204	469	4	.	.	NOUN
easat-4204	469	5	1	1	NUM
easat-4204	469	6	:	:	PUNCT
easat-4204	469	7	628	628	NUM
easat-4204	469	8	-	-	SYM
easat-4204	469	9	648	648	NUM
easat-4204	469	10	,	,	PUNCT
easat-4204	469	11	2025	2025	NUM
easat-4204	469	12	doi	doi	NOUN
easat-4204	469	13	:	:	PUNCT
easat-4204	469	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	469	15	©	©	PROPN
easat-4204	469	16	2025	2025	NUM
easat-4204	469	17	by	by	ADP
easat-4204	469	18	the	the	DET
easat-4204	469	19	authors	author	NOUN
easat-4204	469	20	;	;	PUNCT
easat-4204	469	21	licensee	licensee	PROPN
easat-4204	469	22	learning	learn	VERB
easat-4204	469	23	gate	gate	NOUN
easat-4204	469	24	rate	rate	NOUN
easat-4204	469	25	(	(	PUNCT
easat-4204	469	26	etr	etr	PROPN
easat-4204	469	27	)	)	PUNCT
easat-4204	469	28	at	at	ADP
easat-4204	469	29	that	that	DET
easat-4204	469	30	point	point	NOUN
easat-4204	469	31	book	book	NOUN
easat-4204	469	32	assess	assess	NOUN
easat-4204	469	33	distinction	distinction	NOUN
easat-4204	469	34	.	.	PUNCT
easat-4204	470	1	since	since	SCONJ
easat-4204	470	2	the	the	DET
easat-4204	470	3	estimation	estimation	NOUN
easat-4204	470	4	employments	employment	NOUN
easat-4204	470	5	the	the	DET
easat-4204	470	6	successful	successful	ADJ
easat-4204	470	7	charge	charge	NOUN
easat-4204	470	8	rate	rate	NOUN
easat-4204	470	9	,	,	PUNCT
easat-4204	470	10	the	the	DET
easat-4204	470	11	company	company	NOUN
easat-4204	470	12	can	can	AUX
easat-4204	470	13	see	see	VERB
easat-4204	470	14	how	how	SCONJ
easat-4204	470	15	much	much	ADJ
easat-4204	470	16	the	the	DET
easat-4204	470	17	company	company	NOUN
easat-4204	470	18	's	's	PART
easat-4204	470	19	charge	charge	NOUN
easat-4204	470	20	burden	burden	NOUN
easat-4204	470	21	really	really	ADV
easat-4204	470	22	is	be	AUX
easat-4204	470	23	,	,	PUNCT
easat-4204	470	24	whereas	whereas	SCONJ
easat-4204	470	25	by	by	ADP
easat-4204	470	26	utilizing	utilize	VERB
easat-4204	470	27	book	book	NOUN
easat-4204	470	28	charge	charge	NOUN
easat-4204	470	29	contrasts	contrast	VERB
easat-4204	470	30	,	,	PUNCT
easat-4204	470	31	the	the	DET
easat-4204	470	32	company	company	NOUN
easat-4204	470	33	can	can	AUX
easat-4204	470	34	discover	discover	VERB
easat-4204	470	35	out	out	ADP
easat-4204	470	36	how	how	SCONJ
easat-4204	470	37	much	much	ADJ
easat-4204	470	38	charge	charge	NOUN
easat-4204	470	39	is	be	AUX
easat-4204	470	40	owed	owe	VERB
easat-4204	470	41	concurring	concur	VERB
easat-4204	470	42	to	to	ADP
easat-4204	470	43	monetary	monetary	ADJ
easat-4204	470	44	benefit	benefit	NOUN
easat-4204	470	45	and	and	CCONJ
easat-4204	470	46	bookkeeping	bookkeeping	NOUN
easat-4204	470	47	benefit	benefit	NOUN
easat-4204	470	48	due	due	ADP
easat-4204	470	49	to	to	ADP
easat-4204	470	50	time	time	NOUN
easat-4204	470	51	contrasts	contrast	VERB
easat-4204	470	52	.	.	PUNCT
easat-4204	471	1	based	base	VERB
easat-4204	471	2	on	on	ADP
easat-4204	471	3	the	the	DET
easat-4204	471	4	components	component	NOUN
easat-4204	471	5	that	that	PRON
easat-4204	471	6	can	can	AUX
easat-4204	471	7	energize	energize	VERB
easat-4204	471	8	companies	company	NOUN
easat-4204	471	9	to	to	ADP
easat-4204	471	10	hone	hone	NOUN
easat-4204	471	11	assess	assess	NOUN
easat-4204	471	12	evasion	evasion	NOUN
easat-4204	471	13	,	,	PUNCT
easat-4204	471	14	counting	count	VERB
easat-4204	471	15	corporate	corporate	ADJ
easat-4204	471	16	administration	administration	NOUN
easat-4204	471	17	variables	variable	NOUN
easat-4204	471	18	,	,	PUNCT
easat-4204	471	19	where	where	SCONJ
easat-4204	471	20	administration	administration	NOUN
easat-4204	471	21	,	,	PUNCT
easat-4204	471	22	proprietorship	proprietorship	NOUN
easat-4204	471	23	structure	structure	NOUN
easat-4204	471	24	,	,	PUNCT
easat-4204	471	25	board	board	NOUN
easat-4204	471	26	characteristics	characteristic	NOUN
easat-4204	471	27	,	,	PUNCT
easat-4204	471	28	administrative	administrative	ADJ
easat-4204	471	29	motivating	motivating	NOUN
easat-4204	471	30	forces	force	NOUN
easat-4204	471	31	,	,	PUNCT
easat-4204	471	32	reviews	review	NOUN
easat-4204	471	33	,	,	PUNCT
easat-4204	471	34	company	company	NOUN
easat-4204	471	35	estimate	estimate	NOUN
easat-4204	471	36	,	,	PUNCT
easat-4204	471	37	the	the	DET
easat-4204	471	38	nearness	nearness	NOUN
easat-4204	471	39	of	of	ADP
easat-4204	471	40	board	board	NOUN
easat-4204	471	41	sex	sex	NOUN
easat-4204	471	42	differing	differ	VERB
easat-4204	471	43	qualities	quality	NOUN
easat-4204	471	44	and	and	CCONJ
easat-4204	471	45	chance	chance	NOUN
easat-4204	471	46	committees	committee	NOUN
easat-4204	471	47	.	.	PUNCT
easat-4204	472	1	corporate	corporate	ADJ
easat-4204	472	2	execution	execution	NOUN
easat-4204	472	3	variables	variable	NOUN
easat-4204	472	4	incorporate	incorporate	VERB
easat-4204	472	5	budgetary	budgetary	ADJ
easat-4204	472	6	execution	execution	NOUN
easat-4204	472	7	,	,	PUNCT
easat-4204	472	8	capital	capital	NOUN
easat-4204	472	9	escalated	escalate	VERB
easat-4204	472	10	,	,	PUNCT
easat-4204	472	11	productivity	productivity	NOUN
easat-4204	472	12	,	,	PUNCT
easat-4204	472	13	venture	venture	NOUN
easat-4204	472	14	opportunity	opportunity	NOUN
easat-4204	472	15	sets	set	NOUN
easat-4204	472	16	,	,	PUNCT
easat-4204	472	17	monetary	monetary	ADJ
easat-4204	472	18	trouble	trouble	NOUN
easat-4204	472	19	and	and	CCONJ
easat-4204	472	20	subsidiaries	subsidiary	NOUN
easat-4204	472	21	.	.	PUNCT
easat-4204	473	1	insights	insight	NOUN
easat-4204	473	2	variables	variable	NOUN
easat-4204	473	3	where	where	SCONJ
easat-4204	473	4	culture	culture	NOUN
easat-4204	473	5	and	and	CCONJ
easat-4204	473	6	enthusiastic	enthusiastic	ADJ
easat-4204	473	7	and	and	CCONJ
easat-4204	473	8	otherworldly	otherworldly	ADV
easat-4204	473	9	,	,	PUNCT
easat-4204	473	10	moreover	moreover	ADV
easat-4204	473	11	relationship	relationship	NOUN
easat-4204	473	12	components	component	NOUN
easat-4204	473	13	such	such	ADJ
easat-4204	473	14	as	as	ADP
easat-4204	473	15	political	political	ADJ
easat-4204	473	16	relations	relation	NOUN
easat-4204	473	17	,	,	PUNCT
easat-4204	473	18	social	social	ADJ
easat-4204	473	19	believe	believe	NOUN
easat-4204	473	20	,	,	PUNCT
easat-4204	473	21	joint	joint	ADJ
easat-4204	473	22	reviews	review	NOUN
easat-4204	473	23	and	and	CCONJ
easat-4204	473	24	providers	provider	NOUN
easat-4204	473	25	&	&	CCONJ
easat-4204	473	26	buyers	buyer	NOUN
easat-4204	473	27	.	.	PUNCT
easat-4204	474	1	from	from	ADP
easat-4204	474	2	the	the	DET
easat-4204	474	3	calling	call	VERB
easat-4204	474	4	figure	figure	NOUN
easat-4204	474	5	affected	affect	VERB
easat-4204	474	6	by	by	ADP
easat-4204	474	7	the	the	DET
easat-4204	474	8	calling	calling	NOUN
easat-4204	474	9	as	as	ADP
easat-4204	474	10	an	an	DET
easat-4204	474	11	evaluator	evaluator	NOUN
easat-4204	474	12	,	,	PUNCT
easat-4204	474	13	assess	assess	NOUN
easat-4204	474	14	expert	expert	NOUN
easat-4204	474	15	and	and	CCONJ
easat-4204	474	16	industry	industry	NOUN
easat-4204	474	17	master	master	NOUN
easat-4204	474	18	,	,	PUNCT
easat-4204	474	19	as	as	ADV
easat-4204	474	20	well	well	ADV
easat-4204	474	21	as	as	ADP
easat-4204	474	22	other	other	ADJ
easat-4204	474	23	variables	variable	NOUN
easat-4204	474	24	such	such	ADJ
easat-4204	474	25	as	as	ADP
easat-4204	474	26	resource	resource	NOUN
easat-4204	474	27	redeployability	redeployability	NOUN
easat-4204	474	28	,	,	PUNCT
easat-4204	474	29	charge	charge	NOUN
easat-4204	474	30	costs	cost	NOUN
easat-4204	474	31	,	,	PUNCT
easat-4204	474	32	financial	financial	ADJ
easat-4204	474	33	vulnerability	vulnerability	NOUN
easat-4204	474	34	and	and	CCONJ
easat-4204	474	35	independence	independence	NOUN
easat-4204	474	36	and	and	CCONJ
easat-4204	474	37	manliness	manliness	NOUN
easat-4204	474	38	.	.	PUNCT
easat-4204	475	1	this	this	DET
easat-4204	475	2	ponder	ponder	NOUN
easat-4204	475	3	is	be	AUX
easat-4204	475	4	anticipated	anticipate	VERB
easat-4204	475	5	to	to	PART
easat-4204	475	6	have	have	VERB
easat-4204	475	7	positive	positive	ADJ
easat-4204	475	8	suggestions	suggestion	NOUN
easat-4204	475	9	for	for	ADP
easat-4204	475	10	assist	assist	NOUN
easat-4204	475	11	investigate	investigate	VERB
easat-4204	475	12	.	.	PUNCT
easat-4204	476	1	to	to	PART
easat-4204	476	2	begin	begin	VERB
easat-4204	476	3	with	with	ADP
easat-4204	476	4	,	,	PUNCT
easat-4204	476	5	by	by	ADP
easat-4204	476	6	emphasizing	emphasize	VERB
easat-4204	476	7	that	that	DET
easat-4204	476	8	charge	charge	NOUN
easat-4204	476	9	shirking	shirk	VERB
easat-4204	476	10	investigate	investigate	NOUN
easat-4204	476	11	is	be	AUX
easat-4204	476	12	still	still	ADV
easat-4204	476	13	an	an	DET
easat-4204	476	14	curiously	curiously	ADJ
easat-4204	476	15	issue	issue	NOUN
easat-4204	476	16	to	to	PART
easat-4204	476	17	think	think	VERB
easat-4204	476	18	about	about	ADP
easat-4204	476	19	.	.	PUNCT
easat-4204	477	1	there	there	PRON
easat-4204	477	2	are	be	VERB
easat-4204	477	3	still	still	ADV
easat-4204	477	4	numerous	numerous	ADJ
easat-4204	477	5	subjects	subject	NOUN
easat-4204	477	6	that	that	PRON
easat-4204	477	7	are	be	AUX
easat-4204	477	8	once	once	ADV
easat-4204	477	9	in	in	ADP
easat-4204	477	10	a	a	DET
easat-4204	477	11	while	while	NOUN
easat-4204	477	12	examined	examine	VERB
easat-4204	477	13	,	,	PUNCT
easat-4204	477	14	such	such	ADJ
easat-4204	477	15	as	as	ADP
easat-4204	477	16	the	the	DET
easat-4204	477	17	subject	subject	NOUN
easat-4204	477	18	of	of	ADP
easat-4204	477	19	connections	connection	NOUN
easat-4204	477	20	,	,	PUNCT
easat-4204	477	21	counting	count	VERB
easat-4204	477	22	connections	connection	NOUN
easat-4204	477	23	with	with	ADP
easat-4204	477	24	both	both	DET
easat-4204	477	25	companies	company	NOUN
easat-4204	477	26	,	,	PUNCT
easat-4204	477	27	to	to	PART
easat-4204	477	28	be	be	AUX
easat-4204	477	29	specific	specific	ADJ
easat-4204	477	30	shoppers	shopper	NOUN
easat-4204	477	31	and	and	CCONJ
easat-4204	477	32	providers	provider	NOUN
easat-4204	477	33	.	.	PUNCT
easat-4204	478	1	since	since	SCONJ
easat-4204	478	2	both	both	DET
easat-4204	478	3	shoppers	shopper	NOUN
easat-4204	478	4	and	and	CCONJ
easat-4204	478	5	providers	provider	NOUN
easat-4204	478	6	certainly	certainly	ADV
easat-4204	478	7	need	need	VERB
easat-4204	478	8	a	a	DET
easat-4204	478	9	long	long	ADJ
easat-4204	478	10	-	-	PUNCT
easat-4204	478	11	term	term	NOUN
easat-4204	478	12	relationship	relationship	NOUN
easat-4204	478	13	with	with	ADP
easat-4204	478	14	the	the	DET
easat-4204	478	15	company	company	NOUN
easat-4204	478	16	,	,	PUNCT
easat-4204	478	17	on	on	ADP
easat-4204	478	18	the	the	DET
easat-4204	478	19	off	off	ADJ
easat-4204	478	20	chance	chance	NOUN
easat-4204	478	21	that	that	SCONJ
easat-4204	478	22	the	the	DET
easat-4204	478	23	company	company	NOUN
easat-4204	478	24	has	have	AUX
easat-4204	478	25	issues	issue	NOUN
easat-4204	478	26	with	with	ADP
easat-4204	478	27	its	its	PRON
easat-4204	478	28	charges	charge	NOUN
easat-4204	478	29	,	,	PUNCT
easat-4204	478	30	of	of	ADP
easat-4204	478	31	course	course	NOUN
easat-4204	478	32	buyers	buyer	NOUN
easat-4204	478	33	and	and	CCONJ
easat-4204	478	34	providers	provider	NOUN
easat-4204	478	35	will	will	AUX
easat-4204	478	36	certainly	certainly	ADV
easat-4204	478	37	be	be	AUX
easat-4204	478	38	stressed	stress	VERB
easat-4204	478	39	around	around	ADP
easat-4204	478	40	the	the	DET
easat-4204	478	41	supportability	supportability	NOUN
easat-4204	478	42	of	of	ADP
easat-4204	478	43	the	the	DET
easat-4204	478	44	company	company	NOUN
easat-4204	478	45	.	.	PUNCT
easat-4204	479	1	hence	hence	ADV
easat-4204	479	2	,	,	PUNCT
easat-4204	479	3	this	this	DET
easat-4204	479	4	ponder	ponder	NOUN
easat-4204	479	5	opens	open	VERB
easat-4204	479	6	up	up	ADP
easat-4204	479	7	openings	opening	NOUN
easat-4204	479	8	for	for	SCONJ
easat-4204	479	9	analysts	analyst	NOUN
easat-4204	479	10	to	to	PART
easat-4204	479	11	consider	consider	VERB
easat-4204	479	12	assess	assess	NOUN
easat-4204	479	13	shirking	shirk	VERB
easat-4204	479	14	through	through	ADP
easat-4204	479	15	different	different	ADJ
easat-4204	479	16	hypotheses	hypothesis	NOUN
easat-4204	479	17	,	,	PUNCT
easat-4204	479	18	such	such	ADJ
easat-4204	479	19	as	as	ADP
easat-4204	479	20	showcasing	showcase	VERB
easat-4204	479	21	hypothesis	hypothesis	NOUN
easat-4204	479	22	and	and	CCONJ
easat-4204	479	23	behavioral	behavioral	ADJ
easat-4204	479	24	hypothesis	hypothesis	NOUN
easat-4204	479	25	.	.	PUNCT
easat-4204	480	1	transparency	transparency	NOUN
easat-4204	480	2	:	:	PUNCT
easat-4204	480	3	the	the	DET
easat-4204	480	4	authors	author	NOUN
easat-4204	480	5	confirm	confirm	VERB
easat-4204	480	6	that	that	SCONJ
easat-4204	480	7	the	the	DET
easat-4204	480	8	manuscript	manuscript	NOUN
easat-4204	480	9	is	be	AUX
easat-4204	480	10	an	an	DET
easat-4204	480	11	honest	honest	ADJ
easat-4204	480	12	,	,	PUNCT
easat-4204	480	13	accurate	accurate	ADJ
easat-4204	480	14	,	,	PUNCT
easat-4204	480	15	and	and	CCONJ
easat-4204	480	16	transparent	transparent	ADJ
easat-4204	480	17	account	account	NOUN
easat-4204	480	18	of	of	ADP
easat-4204	480	19	the	the	DET
easat-4204	480	20	study	study	NOUN
easat-4204	480	21	;	;	PUNCT
easat-4204	480	22	that	that	SCONJ
easat-4204	480	23	no	no	DET
easat-4204	480	24	vital	vital	ADJ
easat-4204	480	25	features	feature	NOUN
easat-4204	480	26	of	of	ADP
easat-4204	480	27	the	the	DET
easat-4204	480	28	study	study	NOUN
easat-4204	480	29	have	have	AUX
easat-4204	480	30	been	be	AUX
easat-4204	480	31	omitted	omit	VERB
easat-4204	480	32	;	;	PUNCT
easat-4204	480	33	and	and	CCONJ
easat-4204	480	34	that	that	SCONJ
easat-4204	480	35	any	any	DET
easat-4204	480	36	discrepancies	discrepancy	NOUN
easat-4204	480	37	from	from	ADP
easat-4204	480	38	the	the	DET
easat-4204	480	39	study	study	NOUN
easat-4204	480	40	as	as	SCONJ
easat-4204	480	41	planned	plan	VERB
easat-4204	480	42	have	have	AUX
easat-4204	480	43	been	be	AUX
easat-4204	480	44	explained	explain	VERB
easat-4204	480	45	.	.	PUNCT
easat-4204	481	1	this	this	DET
easat-4204	481	2	study	study	NOUN
easat-4204	481	3	followed	follow	VERB
easat-4204	481	4	all	all	DET
easat-4204	481	5	ethical	ethical	ADJ
easat-4204	481	6	practices	practice	NOUN
easat-4204	481	7	during	during	ADP
easat-4204	481	8	writing	writing	NOUN
easat-4204	481	9	.	.	PUNCT
easat-4204	482	1	copyright	copyright	NOUN
easat-4204	482	2	:	:	PUNCT
easat-4204	482	3	©	©	PROPN
easat-4204	482	4	2025	2025	NUM
easat-4204	482	5	by	by	ADP
easat-4204	482	6	the	the	DET
easat-4204	482	7	authors	author	NOUN
easat-4204	482	8	.	.	PUNCT
easat-4204	483	1	this	this	DET
easat-4204	483	2	open	open	ADJ
easat-4204	483	3	-	-	PUNCT
easat-4204	483	4	access	access	NOUN
easat-4204	483	5	article	article	NOUN
easat-4204	483	6	is	be	AUX
easat-4204	483	7	distributed	distribute	VERB
easat-4204	483	8	under	under	ADP
easat-4204	483	9	the	the	DET
easat-4204	483	10	terms	term	NOUN
easat-4204	483	11	and	and	CCONJ
easat-4204	483	12	conditions	condition	NOUN
easat-4204	483	13	of	of	ADP
easat-4204	483	14	the	the	DET
easat-4204	483	15	creative	creative	ADJ
easat-4204	483	16	commons	common	NOUN
easat-4204	483	17	attribution	attribution	NOUN
easat-4204	483	18	(	(	PUNCT
easat-4204	483	19	cc	cc	NOUN
easat-4204	483	20	by	by	ADP
easat-4204	483	21	)	)	PUNCT
easat-4204	483	22	license	license	NOUN
easat-4204	483	23	(	(	PUNCT
easat-4204	483	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4204	483	25	)	)	PUNCT
easat-4204	483	26	.	.	PUNCT
easat-4204	484	1	references	reference	NOUN
easat-4204	484	2	[	[	X
easat-4204	484	3	1	1	NUM
easat-4204	484	4	]	]	X
easat-4204	485	1	n.	n.	PROPN
easat-4204	485	2	g.	g.	PROPN
easat-4204	485	3	mankiw	mankiw	PROPN
easat-4204	485	4	,	,	PUNCT
easat-4204	485	5	principles	principle	NOUN
easat-4204	485	6	of	of	ADP
easat-4204	485	7	economics	economic	NOUN
easat-4204	485	8	,	,	PUNCT
easat-4204	485	9	6th	6th	ADJ
easat-4204	485	10	ed	ed	NOUN
easat-4204	485	11	.	.	PUNCT
easat-4204	486	1	south	south	ADJ
easat-4204	486	2	-	-	PUNCT
easat-4204	486	3	western	western	PROPN
easat-4204	486	4	cengage	cengage	PROPN
easat-4204	486	5	learning	learning	PROPN
easat-4204	486	6	,	,	PUNCT
easat-4204	486	7	2012	2012	NUM
easat-4204	486	8	.	.	PUNCT
easat-4204	487	1	[	[	X
easat-4204	487	2	2	2	NUM
easat-4204	487	3	]	]	PUNCT
easat-4204	487	4	c.	c.	PROPN
easat-4204	487	5	d.	d.	PROPN
easat-4204	487	6	setyaningrum	setyaningrum	PROPN
easat-4204	487	7	and	and	CCONJ
easat-4204	487	8	t.	t.	PROPN
easat-4204	487	9	suryarini	suryarini	NOUN
easat-4204	487	10	,	,	PUNCT
easat-4204	487	11	"	"	PUNCT
easat-4204	487	12	analysis	analysis	NOUN
easat-4204	487	13	of	of	ADP
easat-4204	487	14	corporate	corporate	ADJ
easat-4204	487	15	income	income	NOUN
easat-4204	487	16	tax	tax	NOUN
easat-4204	487	17	reduction	reduction	NOUN
easat-4204	487	18	a	a	DET
easat-4204	487	19	study	study	NOUN
easat-4204	487	20	case	case	NOUN
easat-4204	487	21	on	on	ADP
easat-4204	487	22	manufacturing	manufacture	VERB
easat-4204	487	23	companies	company	NOUN
easat-4204	487	24	in	in	ADP
easat-4204	487	25	indonesia	indonesia	PROPN
easat-4204	487	26	in	in	ADP
easat-4204	487	27	the	the	DET
easat-4204	487	28	year	year	NOUN
easat-4204	487	29	2008	2008	NUM
easat-4204	487	30	-	-	SYM
easat-4204	487	31	2014	2014	NUM
easat-4204	487	32	,	,	PUNCT
easat-4204	487	33	"	"	PUNCT
easat-4204	487	34	jurnal	jurnal	ADJ
easat-4204	487	35	dinamika	dinamika	PROPN
easat-4204	487	36	akuntansi	akuntansi	PROPN
easat-4204	487	37	,	,	PUNCT
easat-4204	487	38	vol	vol	NOUN
easat-4204	487	39	.	.	PROPN
easat-4204	487	40	8	8	NUM
easat-4204	487	41	,	,	PUNCT
easat-4204	487	42	no	no	INTJ
easat-4204	487	43	.	.	NOUN
easat-4204	487	44	1	1	NUM
easat-4204	487	45	,	,	PUNCT
easat-4204	487	46	pp	pp	ADJ
easat-4204	487	47	.	.	PUNCT
easat-4204	488	1	14	14	NUM
easat-4204	488	2	-	-	SYM
easat-4204	488	3	22	22	NUM
easat-4204	488	4	,	,	PUNCT
easat-4204	488	5	2016	2016	NUM
easat-4204	488	6	.	.	PUNCT
easat-4204	489	1	https://doi.org/10.15294/jda.v8i1.9115	https://doi.org/10.15294/jda.v8i1.9115	PROPN
easat-4204	490	1	[	[	X
easat-4204	490	2	3	3	NUM
easat-4204	490	3	]	]	X
easat-4204	490	4	y.	y.	PROPN
easat-4204	490	5	mangoting	mangoting	PROPN
easat-4204	490	6	,	,	PUNCT
easat-4204	490	7	"	"	PUNCT
easat-4204	490	8	tax	tax	NOUN
easat-4204	490	9	planning	planning	NOUN
easat-4204	490	10	:	:	PUNCT
easat-4204	490	11	an	an	DET
easat-4204	490	12	introduction	introduction	NOUN
easat-4204	490	13	as	as	ADP
easat-4204	490	14	an	an	DET
easat-4204	490	15	alternative	alternative	NOUN
easat-4204	490	16	to	to	ADP
easat-4204	490	17	minimizing	minimize	VERB
easat-4204	490	18	taxes	taxis	NOUN
easat-4204	490	19	,	,	PUNCT
easat-4204	490	20	"	"	PUNCT
easat-4204	490	21	jurnal	jurnal	ADJ
easat-4204	490	22	akuntansi	akuntansi	PROPN
easat-4204	490	23	dan	dan	PROPN
easat-4204	490	24	keuangan	keuangan	PROPN
easat-4204	490	25	,	,	PUNCT
easat-4204	490	26	vol	vol	NOUN
easat-4204	490	27	.	.	PROPN
easat-4204	490	28	1	1	NUM
easat-4204	490	29	,	,	PUNCT
easat-4204	490	30	no	no	INTJ
easat-4204	490	31	.	.	NOUN
easat-4204	490	32	1	1	NUM
easat-4204	490	33	,	,	PUNCT
easat-4204	490	34	pp	pp	ADJ
easat-4204	490	35	.	.	PUNCT
easat-4204	491	1	43	43	NUM
easat-4204	491	2	-	-	SYM
easat-4204	491	3	53	53	NUM
easat-4204	491	4	,	,	PUNCT
easat-4204	491	5	1999	1999	NUM
easat-4204	491	6	.	.	PUNCT
easat-4204	492	1	[	[	X
easat-4204	492	2	4	4	X
easat-4204	492	3	]	]	PUNCT
easat-4204	492	4	s.	s.	PROPN
easat-4204	492	5	chen	chen	PROPN
easat-4204	492	6	,	,	PUNCT
easat-4204	492	7	x.	x.	PROPN
easat-4204	492	8	chen	chen	PROPN
easat-4204	492	9	,	,	PUNCT
easat-4204	492	10	q.	q.	PROPN
easat-4204	492	11	cheng	cheng	PROPN
easat-4204	492	12	,	,	PUNCT
easat-4204	492	13	and	and	CCONJ
easat-4204	492	14	t.	t.	PROPN
easat-4204	492	15	shevlin	shevlin	PROPN
easat-4204	492	16	,	,	PUNCT
easat-4204	492	17	"	"	PUNCT
easat-4204	492	18	are	be	AUX
easat-4204	492	19	family	family	NOUN
easat-4204	492	20	firms	firm	NOUN
easat-4204	492	21	more	more	ADJ
easat-4204	492	22	tax	tax	NOUN
easat-4204	492	23	aggressive	aggressive	ADJ
easat-4204	492	24	than	than	ADP
easat-4204	492	25	non	non	ADJ
easat-4204	492	26	-	-	ADJ
easat-4204	492	27	family	family	ADJ
easat-4204	492	28	firms	firm	NOUN
easat-4204	492	29	?	?	PUNCT
easat-4204	492	30	,	,	PUNCT
easat-4204	492	31	"	"	PUNCT
easat-4204	492	32	journal	journal	NOUN
easat-4204	492	33	of	of	ADP
easat-4204	492	34	financial	financial	ADJ
easat-4204	492	35	economics	economic	NOUN
easat-4204	492	36	,	,	PUNCT
easat-4204	492	37	vol	vol	NOUN
easat-4204	492	38	.	.	PROPN
easat-4204	492	39	95	95	NUM
easat-4204	492	40	,	,	PUNCT
easat-4204	492	41	no	no	INTJ
easat-4204	492	42	.	.	NOUN
easat-4204	492	43	1	1	NUM
easat-4204	492	44	,	,	PUNCT
easat-4204	492	45	pp	pp	ADJ
easat-4204	492	46	.	.	PUNCT
easat-4204	493	1	41	41	NUM
easat-4204	493	2	-	-	SYM
easat-4204	493	3	61	61	NUM
easat-4204	493	4	,	,	PUNCT
easat-4204	493	5	2010	2010	NUM
easat-4204	493	6	.	.	PUNCT
easat-4204	494	1	https://doi.org/10.1016/j.jfineco.2009.02.003	https://doi.org/10.1016/j.jfineco.2009.02.003	NOUN
easat-4204	494	2	[	[	X
easat-4204	494	3	5	5	NUM
easat-4204	494	4	]	]	PUNCT
easat-4204	494	5	m.	m.	NOUN
easat-4204	494	6	hanlon	hanlon	PROPN
easat-4204	494	7	and	and	CCONJ
easat-4204	494	8	s.	s.	PROPN
easat-4204	494	9	heitzman	heitzman	PROPN
easat-4204	494	10	,	,	PUNCT
easat-4204	494	11	"	"	PUNCT
easat-4204	494	12	a	a	DET
easat-4204	494	13	review	review	NOUN
easat-4204	494	14	of	of	ADP
easat-4204	494	15	tax	tax	NOUN
easat-4204	494	16	research	research	NOUN
easat-4204	494	17	,	,	PUNCT
easat-4204	494	18	"	"	PUNCT
easat-4204	494	19	journal	journal	NOUN
easat-4204	494	20	of	of	ADP
easat-4204	494	21	accounting	accounting	NOUN
easat-4204	494	22	and	and	CCONJ
easat-4204	494	23	economics	economic	NOUN
easat-4204	494	24	,	,	PUNCT
easat-4204	494	25	vol	vol	NOUN
easat-4204	494	26	.	.	PROPN
easat-4204	495	1	50	50	NUM
easat-4204	495	2	,	,	PUNCT
easat-4204	495	3	no	no	INTJ
easat-4204	495	4	.	.	NOUN
easat-4204	495	5	2	2	NUM
easat-4204	495	6	-	-	SYM
easat-4204	495	7	3	3	NUM
easat-4204	495	8	,	,	PUNCT
easat-4204	495	9	pp	pp	ADJ
easat-4204	495	10	.	.	PUNCT
easat-4204	495	11	127178	127178	NUM
easat-4204	495	12	,	,	PUNCT
easat-4204	495	13	2010	2010	NUM
easat-4204	495	14	.	.	PUNCT
easat-4204	496	1	[	[	X
easat-4204	496	2	6	6	NUM
easat-4204	496	3	]	]	X
easat-4204	496	4	y.	y.	PROPN
easat-4204	496	5	lim	lim	PROPN
easat-4204	496	6	,	,	PUNCT
easat-4204	496	7	"	"	PUNCT
easat-4204	496	8	tax	tax	NOUN
easat-4204	496	9	avoidance	avoidance	NOUN
easat-4204	496	10	,	,	PUNCT
easat-4204	496	11	cost	cost	NOUN
easat-4204	496	12	of	of	ADP
easat-4204	496	13	debt	debt	NOUN
easat-4204	496	14	and	and	CCONJ
easat-4204	496	15	shareholder	shareholder	NOUN
easat-4204	496	16	activism	activism	NOUN
easat-4204	496	17	:	:	PUNCT
easat-4204	496	18	evidence	evidence	NOUN
easat-4204	496	19	from	from	ADP
easat-4204	496	20	korea	korea	PROPN
easat-4204	496	21	,	,	PUNCT
easat-4204	496	22	"	"	PUNCT
easat-4204	496	23	journal	journal	NOUN
easat-4204	496	24	of	of	ADP
easat-4204	496	25	banking	banking	NOUN
easat-4204	496	26	&	&	CCONJ
easat-4204	496	27	finance	finance	PROPN
easat-4204	496	28	,	,	PUNCT
easat-4204	496	29	vol	vol	NOUN
easat-4204	496	30	.	.	PROPN
easat-4204	496	31	35	35	NUM
easat-4204	496	32	,	,	PUNCT
easat-4204	496	33	no	no	INTJ
easat-4204	496	34	.	.	NOUN
easat-4204	496	35	2	2	NUM
easat-4204	496	36	,	,	PUNCT
easat-4204	496	37	pp	pp	ADJ
easat-4204	496	38	.	.	PUNCT
easat-4204	497	1	456	456	NUM
easat-4204	497	2	-	-	SYM
easat-4204	497	3	470	470	NUM
easat-4204	497	4	,	,	PUNCT
easat-4204	497	5	2011	2011	NUM
easat-4204	497	6	.	.	PUNCT
easat-4204	498	1	https://doi.org/10.1016/j.jbankfin.2010.08.021	https://doi.org/10.1016/j.jbankfin.2010.08.021	NOUN
easat-4204	498	2	[	[	X
easat-4204	498	3	7	7	X
easat-4204	498	4	]	]	X
easat-4204	498	5	p.	p.	NOUN
easat-4204	498	6	j.	j.	PROPN
easat-4204	498	7	frischmann	frischmann	PROPN
easat-4204	498	8	,	,	PUNCT
easat-4204	498	9	t.	t.	PROPN
easat-4204	498	10	shevlin	shevlin	PROPN
easat-4204	498	11	,	,	PUNCT
easat-4204	498	12	and	and	CCONJ
easat-4204	498	13	r.	r.	PROPN
easat-4204	498	14	wilson	wilson	PROPN
easat-4204	498	15	,	,	PUNCT
easat-4204	498	16	"	"	PUNCT
easat-4204	498	17	economic	economic	ADJ
easat-4204	498	18	consequences	consequence	NOUN
easat-4204	498	19	of	of	ADP
easat-4204	498	20	increasing	increase	VERB
easat-4204	498	21	the	the	DET
easat-4204	498	22	conformity	conformity	NOUN
easat-4204	498	23	in	in	ADP
easat-4204	498	24	accounting	account	VERB
easat-4204	498	25	for	for	ADP
easat-4204	498	26	uncertain	uncertain	ADJ
easat-4204	498	27	tax	tax	NOUN
easat-4204	498	28	benefits	benefit	NOUN
easat-4204	498	29	,	,	PUNCT
easat-4204	498	30	"	"	PUNCT
easat-4204	498	31	journal	journal	NOUN
easat-4204	498	32	of	of	ADP
easat-4204	498	33	accounting	accounting	NOUN
easat-4204	498	34	and	and	CCONJ
easat-4204	498	35	economics	economic	NOUN
easat-4204	498	36	,	,	PUNCT
easat-4204	498	37	vol	vol	NOUN
easat-4204	498	38	.	.	PROPN
easat-4204	498	39	46	46	NUM
easat-4204	498	40	,	,	PUNCT
easat-4204	498	41	no	no	INTJ
easat-4204	498	42	.	.	NOUN
easat-4204	498	43	2	2	NUM
easat-4204	498	44	-	-	SYM
easat-4204	498	45	3	3	NUM
easat-4204	498	46	,	,	PUNCT
easat-4204	498	47	pp	pp	ADJ
easat-4204	498	48	.	.	PUNCT
easat-4204	499	1	261	261	NUM
easat-4204	499	2	-	-	NUM
easat-4204	499	3	278	278	NUM
easat-4204	499	4	,	,	PUNCT
easat-4204	499	5	2008	2008	NUM
easat-4204	499	6	.	.	PUNCT
easat-4204	500	1	https://doi.org/10.1016/j.jacceco.2008.08.002	https://doi.org/10.1016/j.jacceco.2008.08.002	NOUN
easat-4204	501	1	[	[	X
easat-4204	501	2	8	8	NUM
easat-4204	501	3	]	]	X
easat-4204	501	4	r.	r.	NOUN
easat-4204	501	5	lanis	lanis	PROPN
easat-4204	501	6	and	and	CCONJ
easat-4204	501	7	g.	g.	PROPN
easat-4204	501	8	richardson	richardson	PROPN
easat-4204	501	9	,	,	PUNCT
easat-4204	501	10	"	"	PUNCT
easat-4204	501	11	corporate	corporate	ADJ
easat-4204	501	12	social	social	ADJ
easat-4204	501	13	responsibility	responsibility	NOUN
easat-4204	501	14	and	and	CCONJ
easat-4204	501	15	tax	tax	NOUN
easat-4204	501	16	aggressiveness	aggressiveness	NOUN
easat-4204	501	17	:	:	PUNCT
easat-4204	501	18	an	an	DET
easat-4204	501	19	empirical	empirical	ADJ
easat-4204	501	20	analysis	analysis	NOUN
easat-4204	501	21	,	,	PUNCT
easat-4204	501	22	"	"	PUNCT
easat-4204	501	23	journal	journal	NOUN
easat-4204	501	24	of	of	ADP
easat-4204	501	25	accounting	accounting	NOUN
easat-4204	501	26	and	and	CCONJ
easat-4204	501	27	public	public	ADJ
easat-4204	501	28	policy	policy	NOUN
easat-4204	501	29	,	,	PUNCT
easat-4204	501	30	vol	vol	NOUN
easat-4204	501	31	.	.	PROPN
easat-4204	501	32	31	31	NUM
easat-4204	501	33	,	,	PUNCT
easat-4204	501	34	no	no	INTJ
easat-4204	501	35	.	.	NOUN
easat-4204	501	36	1	1	NUM
easat-4204	501	37	,	,	PUNCT
easat-4204	501	38	pp	pp	ADJ
easat-4204	501	39	.	.	PUNCT
easat-4204	502	1	86	86	NUM
easat-4204	502	2	-	-	SYM
easat-4204	502	3	108	108	NUM
easat-4204	502	4	,	,	PUNCT
easat-4204	502	5	2012	2012	NUM
easat-4204	502	6	.	.	PUNCT
easat-4204	503	1	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	NOUN
easat-4204	503	2	[	[	X
easat-4204	503	3	9	9	NUM
easat-4204	503	4	]	]	PUNCT
easat-4204	503	5	s.	s.	PROPN
easat-4204	503	6	d.	d.	PROPN
easat-4204	503	7	dyreng	dyreng	PROPN
easat-4204	503	8	,	,	PUNCT
easat-4204	503	9	m.	m.	NOUN
easat-4204	503	10	hanlon	hanlon	PROPN
easat-4204	503	11	,	,	PUNCT
easat-4204	503	12	and	and	CCONJ
easat-4204	503	13	e.	e.	PROPN
easat-4204	503	14	l.	l.	PROPN
easat-4204	503	15	maydew	maydew	PROPN
easat-4204	503	16	,	,	PUNCT
easat-4204	503	17	"	"	PUNCT
easat-4204	503	18	long‐run	long‐run	VERB
easat-4204	503	19	corporate	corporate	ADJ
easat-4204	503	20	tax	tax	NOUN
easat-4204	503	21	avoidance	avoidance	NOUN
easat-4204	503	22	,	,	PUNCT
easat-4204	503	23	"	"	PUNCT
easat-4204	503	24	the	the	DET
easat-4204	503	25	accounting	accounting	NOUN
easat-4204	503	26	review	review	NOUN
easat-4204	503	27	,	,	PUNCT
easat-4204	503	28	vol	vol	NOUN
easat-4204	503	29	.	.	PROPN
easat-4204	503	30	83	83	NUM
easat-4204	503	31	,	,	PUNCT
easat-4204	503	32	no	no	INTJ
easat-4204	503	33	.	.	NOUN
easat-4204	503	34	1	1	NUM
easat-4204	503	35	,	,	PUNCT
easat-4204	503	36	pp	pp	ADJ
easat-4204	503	37	.	.	PUNCT
easat-4204	504	1	61	61	NUM
easat-4204	504	2	-	-	SYM
easat-4204	504	3	82	82	NUM
easat-4204	504	4	,	,	PUNCT
easat-4204	504	5	2008	2008	NUM
easat-4204	504	6	.	.	PUNCT
easat-4204	505	1	https://doi.org/10.2308/accr.2008.83.1.61	https://doi.org/10.2308/accr.2008.83.1.61	NOUN
easat-4204	505	2	[	[	X
easat-4204	505	3	10	10	NUM
easat-4204	505	4	]	]	PUNCT
easat-4204	505	5	m.	m.	NOUN
easat-4204	505	6	m.	m.	PROPN
easat-4204	505	7	frank	frank	PROPN
easat-4204	505	8	,	,	PUNCT
easat-4204	505	9	l.	l.	PROPN
easat-4204	505	10	j.	j.	PROPN
easat-4204	505	11	lynch	lynch	PROPN
easat-4204	505	12	,	,	PUNCT
easat-4204	505	13	and	and	CCONJ
easat-4204	505	14	s.	s.	PROPN
easat-4204	505	15	o.	o.	PROPN
easat-4204	505	16	rego	rego	PROPN
easat-4204	505	17	,	,	PUNCT
easat-4204	505	18	"	"	PUNCT
easat-4204	505	19	tax	tax	NOUN
easat-4204	505	20	reporting	reporting	NOUN
easat-4204	505	21	aggressiveness	aggressiveness	NOUN
easat-4204	505	22	and	and	CCONJ
easat-4204	505	23	its	its	PRON
easat-4204	505	24	relation	relation	NOUN
easat-4204	505	25	to	to	ADP
easat-4204	505	26	aggressive	aggressive	ADJ
easat-4204	505	27	financial	financial	ADJ
easat-4204	505	28	reporting	reporting	NOUN
easat-4204	505	29	,	,	PUNCT
easat-4204	505	30	"	"	PUNCT
easat-4204	505	31	the	the	DET
easat-4204	505	32	accounting	accounting	NOUN
easat-4204	505	33	review	review	NOUN
easat-4204	505	34	,	,	PUNCT
easat-4204	505	35	vol	vol	NOUN
easat-4204	505	36	.	.	PROPN
easat-4204	505	37	84	84	NUM
easat-4204	505	38	,	,	PUNCT
easat-4204	505	39	no	no	INTJ
easat-4204	505	40	.	.	NOUN
easat-4204	505	41	2	2	NUM
easat-4204	505	42	,	,	PUNCT
easat-4204	505	43	pp	pp	ADJ
easat-4204	505	44	.	.	PUNCT
easat-4204	505	45	467	467	NUM
easat-4204	505	46	-	-	SYM
easat-4204	505	47	496	496	NUM
easat-4204	505	48	,	,	PUNCT
easat-4204	505	49	2009	2009	NUM
easat-4204	505	50	.	.	PUNCT
easat-4204	506	1	https://doi.org/10.2308/accr.2009.84.2.467	https://doi.org/10.2308/accr.2009.84.2.467	PROPN
easat-4204	506	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-4204	506	3	https://doi.org/10.15294/jda.v8i1.9115	https://doi.org/10.15294/jda.v8i1.9115	PROPN
easat-4204	506	4	https://doi.org/10.1016/j.jfineco.2009.02.003	https://doi.org/10.1016/j.jfineco.2009.02.003	PROPN
easat-4204	506	5	https://doi.org/10.1016/j.jbankfin.2010.08.021	https://doi.org/10.1016/j.jbankfin.2010.08.021	PROPN
easat-4204	506	6	https://doi.org/10.1016/j.jacceco.2008.08.002	https://doi.org/10.1016/j.jacceco.2008.08.002	PROPN
easat-4204	506	7	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	ADJ
easat-4204	506	8	https://doi.org/10.2308/accr.2008.83.1.61	https://doi.org/10.2308/accr.2008.83.1.61	NOUN
easat-4204	506	9	https://doi.org/10.2308/accr.2009.84.2.467	https://doi.org/10.2308/accr.2009.84.2.467	ADJ
easat-4204	506	10	645	645	NUM
easat-4204	506	11	edelweiss	edelweiss	PROPN
easat-4204	506	12	applied	apply	VERB
easat-4204	506	13	science	science	NOUN
easat-4204	506	14	and	and	CCONJ
easat-4204	506	15	technology	technology	NOUN
easat-4204	506	16	issn	issn	PROPN
easat-4204	506	17	:	:	PUNCT
easat-4204	506	18	2576	2576	NUM
easat-4204	506	19	-	-	SYM
easat-4204	506	20	8484	8484	NUM
easat-4204	506	21	vol	vol	NOUN
easat-4204	506	22	.	.	PROPN
easat-4204	507	1	9	9	NUM
easat-4204	507	2	,	,	PUNCT
easat-4204	507	3	no	no	INTJ
easat-4204	507	4	.	.	NOUN
easat-4204	507	5	1	1	NUM
easat-4204	507	6	:	:	PUNCT
easat-4204	507	7	628	628	NUM
easat-4204	507	8	-	-	SYM
easat-4204	507	9	648	648	NUM
easat-4204	507	10	,	,	PUNCT
easat-4204	507	11	2025	2025	NUM
easat-4204	507	12	doi	doi	NOUN
easat-4204	507	13	:	:	PUNCT
easat-4204	507	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
easat-4204	507	15	©	©	PROPN
easat-4204	507	16	2025	2025	NUM
easat-4204	507	17	by	by	ADP
easat-4204	507	18	the	the	DET
easat-4204	507	19	authors	author	NOUN
easat-4204	507	20	;	;	PUNCT
easat-4204	507	21	licensee	licensee	PROPN
easat-4204	507	22	learning	learning	NOUN
easat-4204	507	23	gate	gate	NOUN
easat-4204	508	1	[	[	X
easat-4204	508	2	11	11	NUM
easat-4204	508	3	]	]	PUNCT
easat-4204	508	4	p.	p.	NOUN
easat-4204	508	5	sikka	sikka	NOUN
easat-4204	508	6	,	,	PUNCT
easat-4204	508	7	"	"	PUNCT
easat-4204	508	8	smoke	smoke	NOUN
easat-4204	508	9	and	and	CCONJ
easat-4204	508	10	mirrors	mirror	NOUN
easat-4204	508	11	:	:	PUNCT
easat-4204	508	12	corporate	corporate	ADJ
easat-4204	508	13	social	social	ADJ
easat-4204	508	14	responsibility	responsibility	NOUN
easat-4204	508	15	and	and	CCONJ
easat-4204	508	16	tax	tax	NOUN
easat-4204	508	17	avoidance	avoidance	NOUN
easat-4204	508	18	,	,	PUNCT
easat-4204	508	19	"	"	PUNCT
easat-4204	508	20	accounting	accounting	NOUN
easat-4204	508	21	forum	forum	PROPN
easat-4204	508	22	,	,	PUNCT
easat-4204	508	23	vol	vol	NOUN
easat-4204	508	24	.	.	PROPN
easat-4204	508	25	34	34	NUM
easat-4204	508	26	,	,	PUNCT
easat-4204	508	27	pp	pp	ADJ
easat-4204	508	28	.	.	PUNCT
easat-4204	508	29	153168	153168	NUM
easat-4204	508	30	,	,	PUNCT
easat-4204	508	31	2010	2010	NUM
easat-4204	508	32	.	.	PUNCT
easat-4204	509	1	https://doi.org/10.4324/9780203106082-15	https://doi.org/10.4324/9780203106082-15	NOUN
easat-4204	510	1	[	[	X
easat-4204	510	2	12	12	NUM
easat-4204	510	3	]	]	PUNCT
easat-4204	510	4	a.	a.	NOUN
easat-4204	510	5	mackey	mackey	PROPN
easat-4204	510	6	,	,	PUNCT
easat-4204	510	7	t.	t.	PROPN
easat-4204	510	8	b.	b.	PROPN
easat-4204	510	9	mackey	mackey	PROPN
easat-4204	510	10	,	,	PUNCT
easat-4204	510	11	and	and	CCONJ
easat-4204	510	12	j.	j.	PROPN
easat-4204	510	13	b.	b.	PROPN
easat-4204	510	14	barney	barney	PROPN
easat-4204	510	15	,	,	PUNCT
easat-4204	510	16	"	"	PUNCT
easat-4204	510	17	corporate	corporate	ADJ
easat-4204	510	18	social	social	ADJ
easat-4204	510	19	responsibility	responsibility	NOUN
easat-4204	510	20	and	and	CCONJ
easat-4204	510	21	firm	firm	ADJ
easat-4204	510	22	performance	performance	NOUN
easat-4204	510	23	:	:	PUNCT
easat-4204	510	24	investor	investor	NOUN
easat-4204	510	25	preferences	preference	NOUN
easat-4204	510	26	and	and	CCONJ
easat-4204	510	27	corporate	corporate	ADJ
easat-4204	510	28	strategies	strategy	NOUN
easat-4204	510	29	,	,	PUNCT
easat-4204	510	30	"	"	PUNCT
easat-4204	510	31	academy	academy	NOUN
easat-4204	510	32	of	of	ADP
easat-4204	510	33	management	management	PROPN
easat-4204	510	34	review	review	PROPN
easat-4204	510	35	,	,	PUNCT
easat-4204	510	36	vol	vol	NOUN
easat-4204	510	37	.	.	PROPN
easat-4204	511	1	32	32	NUM
easat-4204	511	2	,	,	PUNCT
easat-4204	511	3	no	no	INTJ
easat-4204	511	4	.	.	NOUN
easat-4204	511	5	3	3	NUM
easat-4204	511	6	,	,	PUNCT
easat-4204	511	7	pp	pp	ADJ
easat-4204	511	8	.	.	PUNCT
easat-4204	512	1	817	817	NUM
easat-4204	512	2	-	-	SYM
easat-4204	512	3	835	835	NUM
easat-4204	512	4	,	,	PUNCT
easat-4204	512	5	2007	2007	NUM
easat-4204	512	6	.	.	PUNCT
easat-4204	513	1	https://doi.org/10.5465/amr.2007.25275676	https://doi.org/10.5465/amr.2007.25275676	PUNCT
easat-4204	514	1	[	[	X
easat-4204	514	2	13	13	NUM
easat-4204	514	3	]	]	PUNCT
easat-4204	514	4	p.	p.	NOUN
easat-4204	514	5	o.	o.	NOUN
easat-4204	514	6	ibadin	ibadin	PROPN
easat-4204	514	7	and	and	CCONJ
easat-4204	514	8	o.	o.	PROPN
easat-4204	514	9	eiya	eiya	PROPN
easat-4204	514	10	,	,	PUNCT
easat-4204	514	11	"	"	PUNCT
easat-4204	514	12	tax	tax	NOUN
easat-4204	514	13	evasion	evasion	NOUN
easat-4204	514	14	and	and	CCONJ
easat-4204	514	15	avoidance	avoidance	NOUN
easat-4204	514	16	behaviour	behaviour	NOUN
easat-4204	514	17	of	of	ADP
easat-4204	514	18	the	the	DET
easat-4204	514	19	self	self	NOUN
easat-4204	514	20	-	-	PUNCT
easat-4204	514	21	employed	employ	VERB
easat-4204	514	22	nigerians	nigerian	NOUN
easat-4204	514	23	,	,	PUNCT
easat-4204	514	24	"	"	PUNCT
easat-4204	514	25	european	european	ADJ
easat-4204	514	26	journal	journal	PROPN
easat-4204	514	27	of	of	ADP
easat-4204	514	28	business	business	NOUN
easat-4204	514	29	and	and	CCONJ
easat-4204	514	30	management	management	NOUN
easat-4204	514	31	,	,	PUNCT
easat-4204	514	32	vol	vol	NOUN
easat-4204	514	33	.	.	PROPN
easat-4204	514	34	5	5	NUM
easat-4204	514	35	,	,	PUNCT
easat-4204	514	36	no	no	INTJ
easat-4204	514	37	.	.	NOUN
easat-4204	514	38	6	6	NUM
easat-4204	514	39	,	,	PUNCT
easat-4204	514	40	pp	pp	ADJ
easat-4204	514	41	.	.	PUNCT
easat-4204	515	1	1	1	NUM
easat-4204	515	2	-	-	SYM
easat-4204	515	3	16	16	NUM
easat-4204	515	4	,	,	PUNCT
easat-4204	515	5	2013	2013	NUM
easat-4204	515	6	.	.	PUNCT
easat-4204	516	1	[	[	X
easat-4204	516	2	14	14	NUM
easat-4204	516	3	]	]	X
easat-4204	516	4	d.	d.	PROPN
easat-4204	516	5	k.	k.	PROPN
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easat-4204	516	8	d.	d.	PROPN
easat-4204	516	9	martani	martani	PROPN
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easat-4204	516	11	"	"	PUNCT
easat-4204	516	12	corporate	corporate	ADJ
easat-4204	516	13	ownership	ownership	NOUN
easat-4204	516	14	characteristics	characteristic	NOUN
easat-4204	516	15	,	,	PUNCT
easat-4204	516	16	corporate	corporate	ADJ
easat-4204	516	17	governance	governance	NOUN
easat-4204	516	18	and	and	CCONJ
easat-4204	516	19	aggressive	aggressive	ADJ
easat-4204	516	20	tax	tax	NOUN
easat-4204	516	21	actions	action	NOUN
easat-4204	516	22	,	,	PUNCT
easat-4204	516	23	"	"	PUNCT
easat-4204	516	24	presented	present	VERB
easat-4204	516	25	at	at	ADP
easat-4204	516	26	the	the	DET
easat-4204	516	27	national	national	ADJ
easat-4204	516	28	symposium	symposium	NOUN
easat-4204	516	29	on	on	ADP
easat-4204	516	30	accounting	accounting	NOUN
easat-4204	516	31	,	,	PUNCT
easat-4204	516	32	xiii	xiii	PROPN
easat-4204	516	33	,	,	PUNCT
easat-4204	516	34	1	1	NUM
easat-4204	516	35	-	-	SYM
easat-4204	516	36	33	33	NUM
easat-4204	516	37	,	,	PUNCT
easat-4204	516	38	2010	2010	NUM
easat-4204	516	39	.	.	PUNCT
easat-4204	517	1	[	[	X
easat-4204	517	2	15	15	NUM
easat-4204	517	3	]	]	PUNCT
easat-4204	517	4	a.	a.	NOUN
easat-4204	517	5	alstadsæter	alstadsæter	NOUN
easat-4204	517	6	,	,	PUNCT
easat-4204	517	7	n.	n.	PROPN
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easat-4204	517	9	,	,	PUNCT
easat-4204	517	10	and	and	CCONJ
easat-4204	517	11	g.	g.	PROPN
easat-4204	517	12	zucman	zucman	NOUN
easat-4204	517	13	,	,	PUNCT
easat-4204	517	14	"	"	PUNCT
easat-4204	517	15	tax	tax	NOUN
easat-4204	517	16	evasion	evasion	NOUN
easat-4204	517	17	and	and	CCONJ
easat-4204	517	18	inequality	inequality	NOUN
easat-4204	517	19	,	,	PUNCT
easat-4204	517	20	"	"	PUNCT
easat-4204	517	21	american	american	PROPN
easat-4204	517	22	economic	economic	PROPN
easat-4204	517	23	review	review	PROPN
easat-4204	517	24	,	,	PUNCT
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easat-4204	517	26	.	.	PROPN
easat-4204	517	27	109	109	NUM
easat-4204	517	28	,	,	PUNCT
easat-4204	517	29	no	no	INTJ
easat-4204	517	30	.	.	NOUN
easat-4204	517	31	6	6	NUM
easat-4204	517	32	,	,	PUNCT
easat-4204	517	33	pp	pp	ADJ
easat-4204	517	34	.	.	PUNCT
easat-4204	517	35	2073	2073	NUM
easat-4204	517	36	-	-	SYM
easat-4204	517	37	2103	2103	NUM
easat-4204	517	38	,	,	PUNCT
easat-4204	517	39	2019	2019	NUM
easat-4204	517	40	.	.	PUNCT
easat-4204	518	1	[	[	X
easat-4204	518	2	16	16	NUM
easat-4204	518	3	]	]	X
easat-4204	518	4	f.	f.	PROPN
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easat-4204	518	6	,	,	PUNCT
easat-4204	518	7	l.	l.	PROPN
easat-4204	518	8	chancel	chancel	PROPN
easat-4204	518	9	,	,	PUNCT
easat-4204	518	10	t.	t.	PROPN
easat-4204	518	11	piketty	piketty	PROPN
easat-4204	518	12	,	,	PUNCT
easat-4204	518	13	e.	e.	PROPN
easat-4204	518	14	saez	saez	PROPN
easat-4204	518	15	,	,	PUNCT
easat-4204	518	16	and	and	CCONJ
easat-4204	518	17	z.	z.	PROPN
easat-4204	518	18	gabriel	gabriel	PROPN
easat-4204	518	19	,	,	PUNCT
easat-4204	518	20	the	the	DET
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easat-4204	518	22	inequality	inequality	PROPN
easat-4204	518	23	report	report	NOUN
easat-4204	518	24	2018	2018	NUM
easat-4204	518	25	.	.	PUNCT
easat-4204	519	1	harvard	harvard	PROPN
easat-4204	519	2	university	university	PROPN
easat-4204	519	3	press	press	NOUN
easat-4204	519	4	,	,	PUNCT
easat-4204	519	5	http://wir2018.wid.world	http://wir2018.wid.world	NOUN
easat-4204	519	6	,	,	PUNCT
easat-4204	519	7	2018	2018	NUM
easat-4204	519	8	.	.	PUNCT
easat-4204	520	1	[	[	X
easat-4204	520	2	17	17	NUM
easat-4204	520	3	]	]	X
easat-4204	520	4	i.	i.	NOUN
easat-4204	520	5	ajzen	ajzen	PROPN
easat-4204	520	6	,	,	PUNCT
easat-4204	520	7	the	the	DET
easat-4204	520	8	theory	theory	NOUN
easat-4204	520	9	of	of	ADP
easat-4204	520	10	planned	plan	VERB
easat-4204	520	11	behavior	behavior	NOUN
easat-4204	520	12	.	.	PUNCT
easat-4204	521	1	in	in	ADP
easat-4204	521	2	book	book	NOUN
easat-4204	521	3	:	:	PUNCT
easat-4204	521	4	handbook	handbook	NOUN
easat-4204	521	5	of	of	ADP
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easat-4204	521	7	of	of	ADP
easat-4204	521	8	social	social	ADJ
easat-4204	521	9	psychology	psychology	NOUN
easat-4204	521	10	.	.	PUNCT
easat-4204	522	1	new	new	PROPN
easat-4204	522	2	york	york	PROPN
easat-4204	522	3	:	:	PUNCT
easat-4204	523	1	lawrence	lawrence	PROPN
easat-4204	523	2	.	.	PROPN
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easat-4204	523	4	,	,	PUNCT
easat-4204	523	5	2012	2012	NUM
easat-4204	523	6	.	.	PUNCT
easat-4204	524	1	[	[	X
easat-4204	524	2	18	18	NUM
easat-4204	524	3	]	]	X
easat-4204	524	4	n.	n.	PROPN
easat-4204	524	5	k.	k.	PROPN
easat-4204	524	6	i.	i.	PROPN
easat-4204	524	7	kesumasari	kesumasari	PROPN
easat-4204	524	8	and	and	CCONJ
easat-4204	524	9	k.	k.	PROPN
easat-4204	524	10	a.	a.	PROPN
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easat-4204	524	12	,	,	PUNCT
easat-4204	524	13	"	"	PUNCT
easat-4204	524	14	influence	influence	NOUN
easat-4204	524	15	knowledge	knowledge	NOUN
easat-4204	524	16	taxation	taxation	NOUN
easat-4204	524	17	,	,	PUNCT
easat-4204	524	18	awareness	awareness	NOUN
easat-4204	524	19	and	and	CCONJ
easat-4204	524	20	knowledge	knowledge	NOUN
easat-4204	524	21	tax	tax	NOUN
easat-4204	524	22	amnesty	amnesty	NOUN
easat-4204	524	23	on	on	ADP
easat-4204	524	24	wpop	wpop	NOUN
easat-4204	524	25	compliance	compliance	NOUN
easat-4204	524	26	in	in	ADP
easat-4204	524	27	kpp	kpp	PROPN
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easat-4204	524	30	,	,	PUNCT
easat-4204	524	31	"	"	PUNCT
easat-4204	524	32	e	e	NOUN
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easat-4204	524	37	,	,	PUNCT
easat-4204	524	38	pp	pp	ADJ
easat-4204	524	39	.	.	PUNCT
easat-4204	525	1	1503	1503	NUM
easat-4204	525	2	-	-	SYM
easat-4204	525	3	1529	1529	NUM
easat-4204	525	4	,	,	PUNCT
easat-4204	525	5	2018	2018	NUM
easat-4204	525	6	.	.	PUNCT
easat-4204	526	1	[	[	X
easat-4204	526	2	19	19	NUM
easat-4204	526	3	]	]	X
easat-4204	526	4	g.	g.	PROPN
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easat-4204	526	7	e.	e.	PROPN
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easat-4204	526	9	,	,	PUNCT
easat-4204	526	10	m.	m.	NOUN
easat-4204	526	11	pazarskis	pazarskis	PROPN
easat-4204	526	12	,	,	PUNCT
easat-4204	526	13	and	and	CCONJ
easat-4204	526	14	d.	d.	PROPN
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easat-4204	526	16	,	,	PUNCT
easat-4204	526	17	"	"	PUNCT
easat-4204	526	18	tax	tax	NOUN
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easat-4204	526	21	tax	tax	NOUN
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easat-4204	526	23	,	,	PUNCT
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easat-4204	526	27	,	,	PUNCT
easat-4204	526	28	"	"	PUNCT
easat-4204	526	29	theoretical	theoretical	ADJ
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easat-4204	526	31	letters	letter	NOUN
easat-4204	526	32	,	,	PUNCT
easat-4204	526	33	vol	vol	NOUN
easat-4204	526	34	.	.	PROPN
easat-4204	526	35	8	8	NUM
easat-4204	526	36	,	,	PUNCT
easat-4204	526	37	no	no	INTJ
easat-4204	526	38	.	.	NOUN
easat-4204	526	39	5	5	NUM
easat-4204	526	40	,	,	PUNCT
easat-4204	526	41	pp	pp	ADJ
easat-4204	526	42	.	.	PUNCT
easat-4204	526	43	1018	1018	NUM
easat-4204	526	44	-	-	SYM
easat-4204	526	45	1027	1027	NUM
easat-4204	526	46	,	,	PUNCT
easat-4204	526	47	2018	2018	NUM
easat-4204	526	48	.	.	PUNCT
easat-4204	527	1	https://doi.org/10.4236/tel.2018.85070	https://doi.org/10.4236/tel.2018.85070	NOUN
easat-4204	528	1	[	[	X
easat-4204	528	2	20	20	NUM
easat-4204	528	3	]	]	PUNCT
easat-4204	528	4	l.	l.	PROPN
easat-4204	528	5	e.	e.	PROPN
easat-4204	528	6	mcgee	mcgee	PROPN
easat-4204	528	7	and	and	CCONJ
easat-4204	528	8	i.	i.	PROPN
easat-4204	528	9	e.	e.	PROPN
easat-4204	528	10	smith	smith	PROPN
easat-4204	528	11	,	,	PUNCT
easat-4204	528	12	"	"	PUNCT
easat-4204	528	13	interpreting	interpret	VERB
easat-4204	528	14	chemical	chemical	ADJ
easat-4204	528	15	compositions	composition	NOUN
easat-4204	528	16	of	of	ADP
easat-4204	528	17	small	small	ADJ
easat-4204	528	18	scale	scale	NOUN
easat-4204	528	19	basaltic	basaltic	ADJ
easat-4204	528	20	systems	system	NOUN
easat-4204	528	21	:	:	PUNCT
easat-4204	528	22	a	a	DET
easat-4204	528	23	review	review	NOUN
easat-4204	528	24	,	,	PUNCT
easat-4204	528	25	"	"	PUNCT
easat-4204	528	26	journal	journal	NOUN
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easat-4204	528	29	and	and	CCONJ
easat-4204	528	30	geothermal	geothermal	ADJ
easat-4204	528	31	research	research	NOUN
easat-4204	528	32	,	,	PUNCT
easat-4204	528	33	vol	vol	NOUN
easat-4204	528	34	.	.	PROPN
easat-4204	528	35	325	325	NUM
easat-4204	528	36	,	,	PUNCT
easat-4204	528	37	pp	pp	ADJ
easat-4204	528	38	.	.	PUNCT
easat-4204	529	1	45	45	NUM
easat-4204	529	2	-	-	SYM
easat-4204	529	3	60	60	NUM
easat-4204	529	4	,	,	PUNCT
easat-4204	529	5	2016	2016	NUM
easat-4204	529	6	.	.	PUNCT
easat-4204	530	1	[	[	X
easat-4204	530	2	21	21	NUM
easat-4204	530	3	]	]	X
easat-4204	530	4	m.	m.	PROPN
easat-4204	530	5	jensen	jensen	PROPN
easat-4204	530	6	and	and	CCONJ
easat-4204	530	7	w.	w.	PROPN
easat-4204	530	8	meckling	meckling	PROPN
easat-4204	530	9	,	,	PUNCT
easat-4204	530	10	"	"	PUNCT
easat-4204	530	11	theory	theory	NOUN
easat-4204	530	12	of	of	ADP
easat-4204	530	13	the	the	DET
easat-4204	530	14	firm	firm	NOUN
easat-4204	530	15	:	:	PUNCT
easat-4204	530	16	managerial	managerial	ADJ
easat-4204	530	17	behavior	behavior	NOUN
easat-4204	530	18	,	,	PUNCT
easat-4204	530	19	agency	agency	NOUN
easat-4204	530	20	costs	cost	NOUN
easat-4204	530	21	,	,	PUNCT
easat-4204	530	22	and	and	CCONJ
easat-4204	530	23	ownership	ownership	NOUN
easat-4204	530	24	structure	structure	NOUN
easat-4204	530	25	,	,	PUNCT
easat-4204	530	26	"	"	PUNCT
easat-4204	530	27	journal	journal	NOUN
easat-4204	530	28	of	of	ADP
easat-4204	530	29	financial	financial	ADJ
easat-4204	530	30	economics	economic	NOUN
easat-4204	530	31	,	,	PUNCT
easat-4204	530	32	vol	vol	NOUN
easat-4204	530	33	.	.	PROPN
easat-4204	530	34	3	3	NUM
easat-4204	530	35	,	,	PUNCT
easat-4204	530	36	no	no	INTJ
easat-4204	530	37	.	.	NOUN
easat-4204	530	38	4	4	NUM
easat-4204	530	39	,	,	PUNCT
easat-4204	530	40	pp	pp	ADJ
easat-4204	530	41	.	.	PUNCT
easat-4204	530	42	272	272	NUM
easat-4204	530	43	-	-	SYM
easat-4204	530	44	296	296	NUM
easat-4204	530	45	,	,	PUNCT
easat-4204	530	46	1976	1976	NUM
easat-4204	530	47	.	.	PUNCT
easat-4204	531	1	[	[	X
easat-4204	531	2	22	22	NUM
easat-4204	531	3	]	]	PUNCT
easat-4204	531	4	a.	a.	NOUN
easat-4204	531	5	yushita	yushita	NOUN
easat-4204	531	6	,	,	PUNCT
easat-4204	531	7	"	"	PUNCT
easat-4204	531	8	earnings	earning	NOUN
easat-4204	531	9	management	management	NOUN
easat-4204	531	10	in	in	ADP
easat-4204	531	11	agency	agency	NOUN
easat-4204	531	12	relations	relation	NOUN
easat-4204	531	13	,	,	PUNCT
easat-4204	531	14	"	"	PUNCT
easat-4204	531	15	journal	journal	NOUN
easat-4204	531	16	of	of	ADP
easat-4204	531	17	indonesian	indonesian	ADJ
easat-4204	531	18	accounting	accounting	NOUN
easat-4204	531	19	.	.	PUNCT
easat-4204	532	1	education	education	NOUN
easat-4204	532	2	,	,	PUNCT
easat-4204	532	3	vol	vol	NOUN
easat-4204	532	4	.	.	PROPN
easat-4204	532	5	8	8	NUM
easat-4204	532	6	,	,	PUNCT
easat-4204	532	7	no	no	INTJ
easat-4204	532	8	.	.	NOUN
easat-4204	532	9	1	1	NUM
easat-4204	532	10	,	,	PUNCT
easat-4204	532	11	pp	pp	ADJ
easat-4204	532	12	.	.	PUNCT
easat-4204	533	1	49	49	NUM
easat-4204	533	2	-	-	SYM
easat-4204	533	3	57	57	NUM
easat-4204	533	4	,	,	PUNCT
easat-4204	533	5	2010	2010	NUM
easat-4204	533	6	.	.	PUNCT
easat-4204	534	1	[	[	X
easat-4204	534	2	23	23	NUM
easat-4204	534	3	]	]	PUNCT
easat-4204	534	4	wolk	wolk	NOUN
easat-4204	534	5	,	,	PUNCT
easat-4204	534	6	accounting	accounting	NOUN
easat-4204	534	7	theory	theory	NOUN
easat-4204	534	8	.	.	PUNCT
easat-4204	535	1	a	a	DET
easat-4204	535	2	conceptual	conceptual	ADJ
easat-4204	535	3	institution	institution	NOUN
easat-4204	535	4	approach	approach	NOUN
easat-4204	535	5	,	,	PUNCT
easat-4204	535	6	5th	5th	ADJ
easat-4204	535	7	ed	ed	NOUN
easat-4204	535	8	.	.	PUNCT
easat-4204	536	1	south	south	ADJ
easat-4204	536	2	-	-	PUNCT
easat-4204	536	3	western	western	ADJ
easat-4204	536	4	college	college	NOUN
easat-4204	536	5	publishing	publishing	NOUN
easat-4204	536	6	,	,	PUNCT
easat-4204	536	7	2000	2000	NUM
easat-4204	536	8	.	.	PUNCT
easat-4204	537	1	[	[	X
easat-4204	537	2	24	24	NUM
easat-4204	537	3	]	]	PUNCT
easat-4204	537	4	e.	e.	PROPN
easat-4204	537	5	f.	f.	PROPN
easat-4204	537	6	fama	fama	PROPN
easat-4204	537	7	and	and	CCONJ
easat-4204	537	8	m.	m.	PROPN
easat-4204	537	9	c.	c.	PROPN
easat-4204	537	10	jensen	jensen	PROPN
easat-4204	537	11	,	,	PUNCT
easat-4204	537	12	"	"	PUNCT
easat-4204	537	13	separation	separation	NOUN
easat-4204	537	14	of	of	ADP
easat-4204	537	15	ownership	ownership	NOUN
easat-4204	537	16	and	and	CCONJ
easat-4204	537	17	control	control	NOUN
easat-4204	537	18	,	,	PUNCT
easat-4204	537	19	"	"	PUNCT
easat-4204	537	20	the	the	DET
easat-4204	537	21	journal	journal	NOUN
easat-4204	537	22	of	of	ADP
easat-4204	537	23	law	law	NOUN
easat-4204	537	24	and	and	CCONJ
easat-4204	537	25	economics	economic	NOUN
easat-4204	537	26	,	,	PUNCT
easat-4204	537	27	vol	vol	NOUN
easat-4204	537	28	.	.	PROPN
easat-4204	537	29	26	26	NUM
easat-4204	537	30	,	,	PUNCT
easat-4204	537	31	no	no	INTJ
easat-4204	537	32	.	.	NOUN
easat-4204	537	33	2	2	NUM
easat-4204	537	34	,	,	PUNCT
easat-4204	537	35	pp	pp	ADJ
easat-4204	537	36	.	.	PUNCT
easat-4204	538	1	301	301	NUM
easat-4204	538	2	-	-	SYM
easat-4204	538	3	325	325	NUM
easat-4204	538	4	,	,	PUNCT
easat-4204	538	5	1983	1983	NUM
easat-4204	538	6	.	.	PUNCT
easat-4204	539	1	[	[	X
easat-4204	539	2	25	25	NUM
easat-4204	539	3	]	]	PUNCT
easat-4204	539	4	m.	m.	NOUN
easat-4204	539	5	friedman	friedman	PROPN
easat-4204	539	6	,	,	PUNCT
easat-4204	539	7	capitalism	capitalism	NOUN
easat-4204	539	8	and	and	CCONJ
easat-4204	539	9	freedom	freedom	NOUN
easat-4204	539	10	.	.	PUNCT
easat-4204	540	1	chicago	chicago	PROPN
easat-4204	540	2	,	,	PUNCT
easat-4204	540	3	il	il	PROPN
easat-4204	540	4	:	:	PUNCT
easat-4204	540	5	university	university	PROPN
easat-4204	540	6	of	of	ADP
easat-4204	540	7	chicago	chicago	PROPN
easat-4204	540	8	press	press	NOUN
easat-4204	540	9	,	,	PUNCT
easat-4204	540	10	1962	1962	NUM
easat-4204	540	11	.	.	PUNCT
easat-4204	541	1	[	[	X
easat-4204	541	2	26	26	NUM
easat-4204	541	3	]	]	PUNCT
easat-4204	541	4	k.	k.	PROPN
easat-4204	541	5	m.	m.	PROPN
easat-4204	541	6	eisenhardt	eisenhardt	PROPN
easat-4204	541	7	,	,	PUNCT
easat-4204	541	8	"	"	PUNCT
easat-4204	541	9	agency	agency	NOUN
easat-4204	541	10	theory	theory	NOUN
easat-4204	541	11	:	:	PUNCT
easat-4204	541	12	an	an	DET
easat-4204	541	13	assessment	assessment	NOUN
easat-4204	541	14	and	and	CCONJ
easat-4204	541	15	review	review	NOUN
easat-4204	541	16	,	,	PUNCT
easat-4204	541	17	"	"	PUNCT
easat-4204	541	18	the	the	DET
easat-4204	541	19	academy	academy	PROPN
easat-4204	541	20	of	of	ADP
easat-4204	541	21	management	management	PROPN
easat-4204	541	22	review	review	PROPN
easat-4204	541	23	,	,	PUNCT
easat-4204	541	24	vol	vol	NOUN
easat-4204	541	25	.	.	PROPN
easat-4204	541	26	1	1	NUM
easat-4204	541	27	,	,	PUNCT
easat-4204	541	28	no	no	INTJ
easat-4204	541	29	.	.	NOUN
easat-4204	541	30	1	1	NUM
easat-4204	541	31	,	,	PUNCT
easat-4204	541	32	pp	pp	ADJ
easat-4204	541	33	.	.	PUNCT
easat-4204	542	1	57	57	NUM
easat-4204	542	2	-	-	SYM
easat-4204	542	3	74	74	NUM
easat-4204	542	4	,	,	PUNCT
easat-4204	542	5	1989	1989	NUM
easat-4204	542	6	.	.	PUNCT
easat-4204	543	1	[	[	X
easat-4204	543	2	27	27	NUM
easat-4204	543	3	]	]	X
easat-4204	543	4	r.	r.	PROPN
easat-4204	543	5	n.	n.	PROPN
easat-4204	543	6	anthony	anthony	PROPN
easat-4204	543	7	and	and	CCONJ
easat-4204	543	8	v.	v.	PROPN
easat-4204	543	9	govindarajan	govindarajan	PROPN
easat-4204	543	10	,	,	PUNCT
easat-4204	543	11	management	management	NOUN
easat-4204	543	12	control	control	NOUN
easat-4204	543	13	systems	system	NOUN
easat-4204	543	14	.	.	PUNCT
easat-4204	544	1	tangerang	tangerang	PROPN
easat-4204	544	2	:	:	PUNCT
easat-4204	544	3	karisma	karisma	PROPN
easat-4204	544	4	publishing	publishing	PROPN
easat-4204	544	5	group	group	NOUN
easat-4204	544	6	,	,	PUNCT
easat-4204	544	7	2011	2011	NUM
easat-4204	544	8	.	.	PUNCT
easat-4204	545	1	[	[	X
easat-4204	545	2	28	28	NUM
easat-4204	545	3	]	]	X
easat-4204	545	4	holmstrom	holmstrom	NOUN
easat-4204	545	5	and	and	CCONJ
easat-4204	545	6	bengt	bengt	NOUN
easat-4204	545	7	,	,	PUNCT
easat-4204	545	8	"	"	PUNCT
easat-4204	545	9	moral	moral	ADJ
easat-4204	545	10	hazard	hazard	NOUN
easat-4204	545	11	and	and	CCONJ
easat-4204	545	12	observability	observability	NOUN
easat-4204	545	13	,	,	PUNCT
easat-4204	545	14	"	"	PUNCT
easat-4204	545	15	the	the	DET
easat-4204	545	16	bell	bell	PROPN
easat-4204	545	17	journal	journal	NOUN
easat-4204	545	18	of	of	ADP
easat-4204	545	19	economics	economic	NOUN
easat-4204	545	20	,	,	PUNCT
easat-4204	545	21	vol	vol	NOUN
easat-4204	545	22	.	.	PROPN
easat-4204	546	1	10	10	NUM
easat-4204	546	2	,	,	PUNCT
easat-4204	546	3	no	no	INTJ
easat-4204	546	4	.	.	NOUN
easat-4204	546	5	1	1	NUM
easat-4204	546	6	,	,	PUNCT
easat-4204	546	7	pp	pp	ADJ
easat-4204	546	8	.	.	PUNCT
easat-4204	547	1	74–91	74–91	NUM
easat-4204	547	2	,	,	PUNCT
easat-4204	547	3	1979	1979	NUM
easat-4204	547	4	.	.	PUNCT
easat-4204	548	1	https://doi.org/10.2307/3003320	https://doi.org/10.2307/3003320	X
easat-4204	549	1	[	[	X
easat-4204	549	2	29	29	NUM
easat-4204	549	3	]	]	PUNCT
easat-4204	549	4	e.	e.	PROPN
easat-4204	549	5	s.	s.	PROPN
easat-4204	549	6	hendriksen	hendriksen	PROPN
easat-4204	549	7	and	and	CCONJ
easat-4204	549	8	m.	m.	PROPN
easat-4204	549	9	f.	f.	PROPN
easat-4204	549	10	breda	breda	PROPN
easat-4204	549	11	,	,	PUNCT
easat-4204	549	12	accounting	accounting	NOUN
easat-4204	549	13	theory	theory	NOUN
easat-4204	549	14	.	.	PUNCT
easat-4204	550	1	united	united	PROPN
easat-4204	550	2	states	states	PROPN
easat-4204	550	3	of	of	ADP
easat-4204	550	4	america	america	PROPN
easat-4204	550	5	:	:	PUNCT
easat-4204	550	6	r.r	r.r	PROPN
easat-4204	550	7	dennelley	dennelley	PROPN
easat-4204	550	8	&	&	CCONJ
easat-4204	550	9	sons	son	NOUN
easat-4204	550	10	company	company	NOUN
easat-4204	550	11	,	,	PUNCT
easat-4204	550	12	1991	1991	NUM
easat-4204	550	13	.	.	PUNCT
easat-4204	551	1	[	[	X
easat-4204	551	2	30	30	NUM
easat-4204	551	3	]	]	X
easat-4204	551	4	m.	m.	NOUN
easat-4204	551	5	a.	a.	PROPN
easat-4204	551	6	desai	desai	PROPN
easat-4204	551	7	and	and	CCONJ
easat-4204	551	8	d.	d.	PROPN
easat-4204	551	9	dharmapala	dharmapala	PROPN
easat-4204	551	10	,	,	PUNCT
easat-4204	551	11	"	"	PUNCT
easat-4204	551	12	corporate	corporate	ADJ
easat-4204	551	13	tax	tax	NOUN
easat-4204	551	14	avoidance	avoidance	NOUN
easat-4204	551	15	and	and	CCONJ
easat-4204	551	16	high	high	ADJ
easat-4204	551	17	-	-	PUNCT
easat-4204	551	18	powered	power	VERB
easat-4204	551	19	incentives	incentive	NOUN
easat-4204	551	20	,	,	PUNCT
easat-4204	551	21	"	"	PUNCT
easat-4204	551	22	journal	journal	NOUN
easat-4204	551	23	of	of	ADP
easat-4204	551	24	financial	financial	ADJ
easat-4204	551	25	economics	economic	NOUN
easat-4204	551	26	,	,	PUNCT
easat-4204	551	27	vol	vol	NOUN
easat-4204	551	28	.	.	PROPN
easat-4204	551	29	79	79	NUM
easat-4204	551	30	,	,	PUNCT
easat-4204	551	31	no	no	INTJ
easat-4204	551	32	.	.	NOUN
easat-4204	551	33	1	1	NUM
easat-4204	551	34	,	,	PUNCT
easat-4204	551	35	pp	pp	ADJ
easat-4204	551	36	.	.	PUNCT
easat-4204	551	37	145	145	NUM
easat-4204	551	38	-	-	SYM
easat-4204	551	39	179	179	NUM
easat-4204	551	40	,	,	PUNCT
easat-4204	551	41	2006	2006	NUM
easat-4204	551	42	.	.	PUNCT
easat-4204	552	1	[	[	X
easat-4204	552	2	31	31	NUM
easat-4204	552	3	]	]	PUNCT
easat-4204	552	4	m.	m.	PROPN
easat-4204	552	5	a.	a.	PROPN
easat-4204	552	6	desai	desai	PROPN
easat-4204	552	7	,	,	PUNCT
easat-4204	552	8	a.	a.	NOUN
easat-4204	552	9	dyck	dyck	PROPN
easat-4204	552	10	,	,	PUNCT
easat-4204	552	11	and	and	CCONJ
easat-4204	552	12	l.	l.	PROPN
easat-4204	552	13	zingales	zingales	PROPN
easat-4204	552	14	,	,	PUNCT
easat-4204	552	15	"	"	PUNCT
easat-4204	552	16	theft	theft	NOUN
easat-4204	552	17	and	and	CCONJ
easat-4204	552	18	taxes	taxis	NOUN
easat-4204	552	19	,	,	PUNCT
easat-4204	552	20	"	"	PUNCT
easat-4204	552	21	journal	journal	NOUN
easat-4204	552	22	of	of	ADP
easat-4204	552	23	financial	financial	ADJ
easat-4204	552	24	economics	economic	NOUN
easat-4204	552	25	,	,	PUNCT
easat-4204	552	26	vol	vol	NOUN
easat-4204	552	27	.	.	PROPN
easat-4204	552	28	84	84	NUM
easat-4204	552	29	,	,	PUNCT
easat-4204	552	30	no	no	INTJ
easat-4204	552	31	.	.	NOUN
easat-4204	552	32	3	3	NUM
easat-4204	552	33	,	,	PUNCT
easat-4204	552	34	pp	pp	ADJ
easat-4204	552	35	.	.	PUNCT
easat-4204	552	36	591	591	NUM
easat-4204	552	37	-	-	SYM
easat-4204	552	38	623	623	NUM
easat-4204	552	39	,	,	PUNCT
easat-4204	552	40	2007	2007	NUM
easat-4204	552	41	.	.	PUNCT
easat-4204	553	1	https://doi.org/10.1016/j.jfineco.2006.05.005	https://doi.org/10.1016/j.jfineco.2006.05.005	VERB
easat-4204	554	1	[	[	X
easat-4204	554	2	32	32	NUM
easat-4204	554	3	]	]	PUNCT
easat-4204	554	4	k.-p	k.-p	PROPN
easat-4204	554	5	.	.	PUNCT
easat-4204	555	1	chen	chen	PROPN
easat-4204	555	2	and	and	CCONJ
easat-4204	555	3	c.	c.	PROPN
easat-4204	555	4	c.	c.	PROPN
easat-4204	555	5	chu	chu	PROPN
easat-4204	555	6	,	,	PUNCT
easat-4204	555	7	"	"	PUNCT
easat-4204	555	8	internal	internal	ADJ
easat-4204	555	9	control	control	NOUN
easat-4204	555	10	versus	versus	ADP
easat-4204	555	11	external	external	ADJ
easat-4204	555	12	manipulation	manipulation	NOUN
easat-4204	555	13	:	:	PUNCT
easat-4204	555	14	a	a	DET
easat-4204	555	15	model	model	NOUN
easat-4204	555	16	of	of	ADP
easat-4204	555	17	corporate	corporate	ADJ
easat-4204	555	18	income	income	NOUN
easat-4204	555	19	tax	tax	NOUN
easat-4204	555	20	evasion	evasion	NOUN
easat-4204	555	21	,	,	PUNCT
easat-4204	555	22	"	"	PUNCT
easat-4204	555	23	rand	rand	NOUN
easat-4204	555	24	journal	journal	NOUN
easat-4204	555	25	of	of	ADP
easat-4204	555	26	economics	economic	NOUN
easat-4204	555	27	,	,	PUNCT
easat-4204	555	28	pp	pp	ADJ
easat-4204	555	29	.	.	PUNCT
easat-4204	556	1	151	151	NUM
easat-4204	556	2	-	-	SYM
easat-4204	556	3	164	164	NUM
easat-4204	556	4	,	,	PUNCT
easat-4204	556	5	2005	2005	NUM
easat-4204	556	6	.	.	PUNCT
easat-4204	557	1	https://doi.org/10.2139/ssrn.353860	https://doi.org/10.2139/ssrn.353860	NOUN
easat-4204	558	1	[	[	X
easat-4204	558	2	33	33	NUM
easat-4204	558	3	]	]	PUNCT
easat-4204	558	4	k.	k.	PROPN
easat-4204	558	5	j.	j.	PROPN
easat-4204	558	6	crocker	crocker	PROPN
easat-4204	558	7	and	and	CCONJ
easat-4204	558	8	j.	j.	PROPN
easat-4204	558	9	slemrod	slemrod	PROPN
easat-4204	558	10	,	,	PUNCT
easat-4204	558	11	"	"	PUNCT
easat-4204	558	12	corporate	corporate	ADJ
easat-4204	558	13	tax	tax	NOUN
easat-4204	558	14	evasion	evasion	NOUN
easat-4204	558	15	with	with	ADP
easat-4204	558	16	agency	agency	NOUN
easat-4204	558	17	costs	cost	NOUN
easat-4204	558	18	,	,	PUNCT
easat-4204	558	19	"	"	PUNCT
easat-4204	558	20	journal	journal	NOUN
easat-4204	558	21	of	of	ADP
easat-4204	558	22	public	public	ADJ
easat-4204	558	23	economics	economic	NOUN
easat-4204	558	24	,	,	PUNCT
easat-4204	558	25	vol	vol	NOUN
easat-4204	558	26	.	.	PROPN
easat-4204	558	27	89	89	NUM
easat-4204	558	28	,	,	PUNCT
easat-4204	558	29	no	no	INTJ
easat-4204	558	30	.	.	NOUN
easat-4204	558	31	9	9	NUM
easat-4204	558	32	-	-	SYM
easat-4204	558	33	10	10	NUM
easat-4204	558	34	,	,	PUNCT
easat-4204	558	35	pp	pp	ADJ
easat-4204	558	36	.	.	PUNCT
easat-4204	558	37	1593	1593	NUM
easat-4204	558	38	-	-	SYM
easat-4204	558	39	1610	1610	NUM
easat-4204	558	40	,	,	PUNCT
easat-4204	558	41	2005	2005	NUM
easat-4204	558	42	.	.	PUNCT
easat-4204	559	1	https://doi.org/10.1016/j.jpubeco.2004.08.003	https://doi.org/10.1016/j.jpubeco.2004.08.003	NUM
easat-4204	559	2	[	[	X
easat-4204	559	3	34	34	NUM
easat-4204	559	4	]	]	X
easat-4204	559	5	l.	l.	PROPN
easat-4204	559	6	donaldson	donaldson	PROPN
easat-4204	559	7	and	and	CCONJ
easat-4204	559	8	j.	j.	PROPN
easat-4204	559	9	h.	h.	PROPN
easat-4204	559	10	davis	davis	PROPN
easat-4204	559	11	,	,	PUNCT
easat-4204	559	12	"	"	PUNCT
easat-4204	559	13	stewardship	stewardship	NOUN
easat-4204	559	14	theory	theory	NOUN
easat-4204	559	15	or	or	CCONJ
easat-4204	559	16	agency	agency	NOUN
easat-4204	559	17	theory	theory	NOUN
easat-4204	559	18	:	:	PUNCT
easat-4204	559	19	ceo	ceo	NOUN
easat-4204	559	20	governance	governance	NOUN
easat-4204	559	21	and	and	CCONJ
easat-4204	559	22	shareholder	shareholder	NOUN
easat-4204	559	23	returns	return	NOUN
easat-4204	559	24	,	,	PUNCT
easat-4204	559	25	"	"	PUNCT
easat-4204	559	26	australian	australian	ADJ
easat-4204	559	27	journal	journal	NOUN
easat-4204	559	28	of	of	ADP
easat-4204	559	29	management	management	NOUN
easat-4204	559	30	,	,	PUNCT
easat-4204	559	31	vol	vol	NOUN
easat-4204	559	32	.	.	PROPN
easat-4204	559	33	16	16	NUM
easat-4204	559	34	,	,	PUNCT
easat-4204	559	35	no	no	INTJ
easat-4204	559	36	.	.	NOUN
easat-4204	559	37	1	1	NUM
easat-4204	559	38	,	,	PUNCT
easat-4204	559	39	pp	pp	ADJ
easat-4204	559	40	.	.	PUNCT
easat-4204	559	41	49	49	NUM
easat-4204	559	42	-	-	SYM
easat-4204	559	43	64	64	NUM
easat-4204	559	44	,	,	PUNCT
easat-4204	559	45	1991	1991	NUM
easat-4204	559	46	.	.	PUNCT
easat-4204	560	1	https://doi.org/10.1177/031289629101600103	https://doi.org/10.1177/031289629101600103	X
easat-4204	561	1	[	[	X
easat-4204	561	2	35	35	NUM
easat-4204	561	3	]	]	PUNCT
easat-4204	561	4	j.	j.	PROPN
easat-4204	561	5	h.	h.	PROPN
easat-4204	561	6	davis	davis	PROPN
easat-4204	561	7	,	,	PUNCT
easat-4204	561	8	f.	f.	PROPN
easat-4204	561	9	d.	d.	PROPN
easat-4204	561	10	schoorman	schoorman	PROPN
easat-4204	561	11	,	,	PUNCT
easat-4204	561	12	and	and	CCONJ
easat-4204	561	13	l.	l.	PROPN
easat-4204	561	14	donaldson	donaldson	PROPN
easat-4204	561	15	,	,	PUNCT
easat-4204	561	16	"	"	PUNCT
easat-4204	561	17	toward	toward	ADP
easat-4204	561	18	a	a	DET
easat-4204	561	19	stewardship	stewardship	NOUN
easat-4204	561	20	theory	theory	NOUN
easat-4204	561	21	of	of	ADP
easat-4204	561	22	management	management	NOUN
easat-4204	561	23	,	,	PUNCT
easat-4204	561	24	"	"	PUNCT
easat-4204	561	25	academy	academy	NOUN
easat-4204	561	26	of	of	ADP
easat-4204	561	27	management	management	PROPN
easat-4204	561	28	review	review	PROPN
easat-4204	561	29	,	,	PUNCT
easat-4204	561	30	vol	vol	NOUN
easat-4204	561	31	.	.	PROPN
easat-4204	562	1	22	22	NUM
easat-4204	562	2	,	,	PUNCT
easat-4204	562	3	no	no	INTJ
easat-4204	562	4	.	.	NOUN
easat-4204	562	5	1	1	NUM
easat-4204	562	6	,	,	PUNCT
easat-4204	562	7	pp	pp	ADJ
easat-4204	562	8	.	.	PUNCT
easat-4204	563	1	20	20	NUM
easat-4204	563	2	-	-	SYM
easat-4204	563	3	47	47	NUM
easat-4204	563	4	,	,	PUNCT
easat-4204	563	5	1997	1997	NUM
easat-4204	563	6	.	.	PUNCT
easat-4204	564	1	https://doi.org/10.2307/259223	https://doi.org/10.2307/259223	X
easat-4204	565	1	[	[	X
easat-4204	565	2	36	36	NUM
easat-4204	565	3	]	]	X
easat-4204	565	4	r.	r.	PROPN
easat-4204	565	5	l.	l.	PROPN
easat-4204	565	6	watts	watts	PROPN
easat-4204	565	7	and	and	CCONJ
easat-4204	565	8	j.	j.	PROPN
easat-4204	565	9	l.	l.	PROPN
easat-4204	565	10	zimmerman	zimmerman	PROPN
easat-4204	565	11	,	,	PUNCT
easat-4204	565	12	"	"	PUNCT
easat-4204	565	13	positive	positive	ADJ
easat-4204	565	14	accounting	accounting	NOUN
easat-4204	565	15	theory	theory	NOUN
easat-4204	565	16	:	:	PUNCT
easat-4204	565	17	a	a	DET
easat-4204	565	18	ten	ten	NUM
easat-4204	565	19	year	year	NOUN
easat-4204	565	20	perspective	perspective	NOUN
easat-4204	565	21	,	,	PUNCT
easat-4204	565	22	"	"	PUNCT
easat-4204	565	23	accounting	accounting	NOUN
easat-4204	565	24	review	review	NOUN
easat-4204	565	25	,	,	PUNCT
easat-4204	565	26	vol	vol	NOUN
easat-4204	565	27	.	.	PROPN
easat-4204	565	28	65	65	NUM
easat-4204	565	29	,	,	PUNCT
easat-4204	565	30	no	no	INTJ
easat-4204	565	31	.	.	NOUN
easat-4204	565	32	1	1	NUM
easat-4204	565	33	,	,	PUNCT
easat-4204	565	34	pp	pp	ADJ
easat-4204	565	35	.	.	PUNCT
easat-4204	566	1	131	131	NUM
easat-4204	566	2	-	-	SYM
easat-4204	566	3	156	156	NUM
easat-4204	566	4	,	,	PUNCT
easat-4204	566	5	1990	1990	NUM
easat-4204	566	6	.	.	PUNCT
easat-4204	567	1	[	[	X
easat-4204	567	2	37	37	NUM
easat-4204	567	3	]	]	PUNCT
easat-4204	567	4	r.	r.	PROPN
easat-4204	567	5	e.	e.	PROPN
easat-4204	567	6	freeman	freeman	PROPN
easat-4204	567	7	,	,	PUNCT
easat-4204	567	8	strategic	strategic	ADJ
easat-4204	567	9	management	management	NOUN
easat-4204	567	10	:	:	PUNCT
easat-4204	567	11	a	a	DET
easat-4204	567	12	stakeholder	stakeholder	NOUN
easat-4204	567	13	approach	approach	NOUN
easat-4204	567	14	.	.	PUNCT
easat-4204	568	1	boston	boston	PROPN
easat-4204	568	2	:	:	PUNCT
easat-4204	568	3	pitman	pitman	NOUN
easat-4204	568	4	,	,	PUNCT
easat-4204	568	5	1984	1984	NUM
easat-4204	568	6	.	.	PUNCT
easat-4204	569	1	[	[	X
easat-4204	569	2	38	38	NUM
easat-4204	569	3	]	]	PUNCT
easat-4204	569	4	i.	i.	NOUN
easat-4204	569	5	ghozali	ghozali	PROPN
easat-4204	569	6	and	and	CCONJ
easat-4204	569	7	a.	a.	NOUN
easat-4204	569	8	chariri	chariri	PROPN
easat-4204	569	9	,	,	PUNCT
easat-4204	569	10	accounting	accounting	NOUN
easat-4204	569	11	theory	theory	NOUN
easat-4204	569	12	.	.	PUNCT
easat-4204	570	1	semarang	semarang	PROPN
easat-4204	570	2	:	:	PUNCT
easat-4204	571	1	diponegoro	diponegoro	PROPN
easat-4204	571	2	university	university	NOUN
easat-4204	571	3	publishing	publishing	NOUN
easat-4204	571	4	body	body	NOUN
easat-4204	571	5	,	,	PUNCT
easat-4204	571	6	2007	2007	NUM
easat-4204	571	7	.	.	PUNCT
easat-4204	572	1	[	[	X
easat-4204	572	2	39	39	NUM
easat-4204	572	3	]	]	X
easat-4204	572	4	n.	n.	PROPN
easat-4204	572	5	a.	a.	PROPN
easat-4204	572	6	barr	barr	PROPN
easat-4204	572	7	,	,	PUNCT
easat-4204	572	8	s.	s.	PROPN
easat-4204	572	9	r.	r.	PROPN
easat-4204	572	10	james	james	PROPN
easat-4204	572	11	,	,	PUNCT
easat-4204	572	12	and	and	CCONJ
easat-4204	572	13	a.	a.	PROPN
easat-4204	572	14	r.	r.	PROPN
easat-4204	572	15	prest	prest	PROPN
easat-4204	572	16	,	,	PUNCT
easat-4204	572	17	self	self	NOUN
easat-4204	572	18	-	-	PUNCT
easat-4204	572	19	assessment	assessment	NOUN
easat-4204	572	20	for	for	ADP
easat-4204	572	21	income	income	NOUN
easat-4204	572	22	tax	tax	NOUN
easat-4204	572	23	.	.	PUNCT
easat-4204	573	1	london	london	PROPN
easat-4204	573	2	:	:	PUNCT
easat-4204	573	3	heinemann	heinemann	PROPN
easat-4204	573	4	,	,	PUNCT
easat-4204	573	5	1977	1977	NUM
easat-4204	573	6	.	.	PUNCT
easat-4204	574	1	[	[	X
easat-4204	574	2	40	40	NUM
easat-4204	574	3	]	]	PUNCT
easat-4204	574	4	w.	w.	PROPN
easat-4204	574	5	shafer	shafer	PROPN
easat-4204	574	6	and	and	CCONJ
easat-4204	574	7	r.	r.	PROPN
easat-4204	574	8	simmons	simmon	NOUN
easat-4204	574	9	,	,	PUNCT
easat-4204	574	10	"	"	PUNCT
easat-4204	574	11	social	social	ADJ
easat-4204	574	12	responsibility	responsibility	NOUN
easat-4204	574	13	,	,	PUNCT
easat-4204	574	14	machiavellianism	machiavellianism	NOUN
easat-4204	574	15	and	and	CCONJ
easat-4204	574	16	tax	tax	NOUN
easat-4204	574	17	avoidance	avoidance	NOUN
easat-4204	574	18	:	:	PUNCT
easat-4204	574	19	a	a	DET
easat-4204	574	20	study	study	NOUN
easat-4204	574	21	of	of	ADP
easat-4204	574	22	hong	hong	PROPN
easat-4204	574	23	kong	kong	PROPN
easat-4204	574	24	tax	tax	NOUN
easat-4204	574	25	professionals	professional	NOUN
easat-4204	574	26	,	,	PUNCT
easat-4204	574	27	"	"	PUNCT
easat-4204	574	28	working	work	VERB
easat-4204	574	29	paper	paper	NOUN
easat-4204	574	30	,	,	PUNCT
easat-4204	574	31	no	no	INTJ
easat-4204	574	32	.	.	NOUN
easat-4204	574	33	5	5	NUM
easat-4204	574	34	,	,	PUNCT
easat-4204	574	35	2006	2006	NUM
easat-4204	574	36	.	.	PUNCT
easat-4204	575	1	[	[	X
easat-4204	575	2	41	41	NUM
easat-4204	575	3	]	]	X
easat-4204	575	4	s.	s.	PROPN
easat-4204	575	5	butje	butje	PROPN
easat-4204	575	6	and	and	CCONJ
easat-4204	575	7	e.	e.	PROPN
easat-4204	575	8	tjondro	tjondro	PROPN
easat-4204	575	9	,	,	PUNCT
easat-4204	575	10	"	"	PUNCT
easat-4204	575	11	the	the	DET
easat-4204	575	12	effect	effect	NOUN
easat-4204	575	13	of	of	ADP
easat-4204	575	14	executive	executive	ADJ
easat-4204	575	15	character	character	NOUN
easat-4204	575	16	and	and	CCONJ
easat-4204	575	17	political	political	ADJ
easat-4204	575	18	connection	connection	NOUN
easat-4204	575	19	on	on	ADP
easat-4204	575	20	tax	tax	NOUN
easat-4204	575	21	avoidance	avoidance	NOUN
easat-4204	575	22	,	,	PUNCT
easat-4204	575	23	"	"	PUNCT
easat-4204	575	24	tax	tax	NOUN
easat-4204	575	25	&	&	CCONJ
easat-4204	575	26	accounting	accounting	PROPN
easat-4204	575	27	review	review	PROPN
easat-4204	575	28	,	,	PUNCT
easat-4204	575	29	vol	vol	NOUN
easat-4204	575	30	.	.	PROPN
easat-4204	575	31	4	4	NUM
easat-4204	575	32	,	,	PUNCT
easat-4204	575	33	no	no	INTJ
easat-4204	575	34	.	.	NOUN
easat-4204	575	35	2	2	NUM
easat-4204	575	36	,	,	PUNCT
easat-4204	575	37	pp	pp	ADJ
easat-4204	575	38	.	.	PUNCT
easat-4204	576	1	1	1	NUM
easat-4204	576	2	-	-	SYM
easat-4204	576	3	2	2	NUM
easat-4204	576	4	,	,	PUNCT
easat-4204	576	5	2014	2014	NUM
easat-4204	576	6	.	.	PUNCT
easat-4204	577	1	[	[	X
easat-4204	577	2	42	42	NUM
easat-4204	577	3	]	]	X
easat-4204	577	4	d.	d.	PROPN
easat-4204	577	5	a.	a.	PROPN
easat-4204	577	6	guenther	guenther	PROPN
easat-4204	577	7	,	,	PUNCT
easat-4204	577	8	s.	s.	PROPN
easat-4204	577	9	r.	r.	PROPN
easat-4204	577	10	matsunaga	matsunaga	PROPN
easat-4204	577	11	,	,	PUNCT
easat-4204	577	12	and	and	CCONJ
easat-4204	577	13	b.	b.	PROPN
easat-4204	577	14	m.	m.	PROPN
easat-4204	577	15	williams	williams	PROPN
easat-4204	577	16	,	,	PUNCT
easat-4204	577	17	"	"	PUNCT
easat-4204	577	18	tax	tax	NOUN
easat-4204	577	19	avoidance	avoidance	NOUN
easat-4204	577	20	,	,	PUNCT
easat-4204	577	21	tax	tax	NOUN
easat-4204	577	22	aggressiveness	aggressiveness	NOUN
easat-4204	577	23	,	,	PUNCT
easat-4204	577	24	tax	tax	NOUN
easat-4204	577	25	risk	risk	NOUN
easat-4204	577	26	,	,	PUNCT
easat-4204	577	27	and	and	CCONJ
easat-4204	577	28	firm	firm	ADJ
easat-4204	577	29	risk	risk	NOUN
easat-4204	577	30	,	,	PUNCT
easat-4204	577	31	"	"	PUNCT
easat-4204	577	32	working	work	VERB
easat-4204	577	33	paper	paper	NOUN
easat-4204	577	34	lundquist	lundquist	PROPN
easat-4204	577	35	college	college	PROPN
easat-4204	577	36	of	of	ADP
easat-4204	577	37	business	business	NOUN
easat-4204	577	38	,	,	PUNCT
easat-4204	577	39	university	university	NOUN
easat-4204	577	40	of	of	ADP
easat-4204	577	41	oregon	oregon	PROPN
easat-4204	577	42	,	,	PUNCT
easat-4204	577	43	eugene	eugene	NOUN
easat-4204	577	44	,	,	PUNCT
easat-4204	577	45	or	or	CCONJ
easat-4204	577	46	97403	97403	NUM
easat-4204	577	47	usa	usa	PROPN
easat-4204	577	48	,	,	PUNCT
easat-4204	577	49	2013	2013	NUM
easat-4204	577	50	.	.	PUNCT
easat-4204	578	1	[	[	X
easat-4204	578	2	43	43	NUM
easat-4204	578	3	]	]	PUNCT
easat-4204	578	4	m.	m.	NOUN
easat-4204	578	5	g.	g.	PROPN
easat-4204	578	6	allingham	allingham	PROPN
easat-4204	578	7	and	and	CCONJ
easat-4204	578	8	a.	a.	NOUN
easat-4204	578	9	sandmo	sandmo	PROPN
easat-4204	578	10	,	,	PUNCT
easat-4204	578	11	"	"	PUNCT
easat-4204	578	12	income	income	NOUN
easat-4204	578	13	tax	tax	NOUN
easat-4204	578	14	evasion	evasion	NOUN
easat-4204	578	15	:	:	PUNCT
easat-4204	578	16	a	a	DET
easat-4204	578	17	theoretical	theoretical	ADJ
easat-4204	578	18	analysis	analysis	NOUN
easat-4204	578	19	,	,	PUNCT
easat-4204	578	20	"	"	PUNCT
easat-4204	578	21	journal	journal	NOUN
easat-4204	578	22	of	of	ADP
easat-4204	578	23	public	public	ADJ
easat-4204	578	24	economics	economic	NOUN
easat-4204	578	25	,	,	PUNCT
easat-4204	578	26	vol	vol	NOUN
easat-4204	578	27	.	.	PROPN
easat-4204	578	28	1	1	NUM
easat-4204	578	29	,	,	PUNCT
easat-4204	578	30	no	no	INTJ
easat-4204	578	31	.	.	NOUN
easat-4204	579	1	3	3	NUM
easat-4204	579	2	-	-	SYM
easat-4204	579	3	4	4	NUM
easat-4204	579	4	,	,	PUNCT
easat-4204	579	5	pp	pp	ADJ
easat-4204	579	6	.	.	PUNCT
easat-4204	580	1	323	323	NUM
easat-4204	580	2	-	-	SYM
easat-4204	580	3	338	338	NUM
easat-4204	580	4	,	,	PUNCT
easat-4204	580	5	1972	1972	NUM
easat-4204	580	6	.	.	PUNCT
easat-4204	581	1	https://doi.org/10.1016/0047-2727(72)90010-2	https://doi.org/10.1016/0047-2727(72)90010-2	VERB
easat-4204	581	2	https://doi.org/10.4324/9780203106082-15	https://doi.org/10.4324/9780203106082-15	NOUN
easat-4204	581	3	https://doi.org/10.5465/amr.2007.25275676	https://doi.org/10.5465/amr.2007.25275676	PROPN
easat-4204	581	4	http://wir2018.wid.world/	http://wir2018.wid.world/	PROPN
easat-4204	581	5	https://doi.org/10.4135/9781446249215.n22	https://doi.org/10.4135/9781446249215.n22	NOUN
easat-4204	581	6	https://doi.org/10.4236/tel.2018.85070	https://doi.org/10.4236/tel.2018.85070	NOUN
easat-4204	581	7	https://doi.org/10.2307/3003320	https://doi.org/10.2307/3003320	X
easat-4204	581	8	https://doi.org/10.1016/j.jfineco.2006.05.005	https://doi.org/10.1016/j.jfineco.2006.05.005	PROPN
easat-4204	581	9	https://doi.org/10.2139/ssrn.353860	https://doi.org/10.2139/ssrn.353860	NOUN
easat-4204	581	10	https://doi.org/10.1016/j.jpubeco.2004.08.003	https://doi.org/10.1016/j.jpubeco.2004.08.003	NOUN
easat-4204	581	11	https://doi.org/10.1177/031289629101600103	https://doi.org/10.1177/031289629101600103	NOUN
easat-4204	581	12	https://doi.org/10.2307/259223	https://doi.org/10.2307/259223	ADP
easat-4204	581	13	https://doi.org/10.1016/0047-2727(72)90010-2	https://doi.org/10.1016/0047-2727(72)90010-2	VERB
easat-4204	581	14	646	646	NUM
easat-4204	581	15	edelweiss	edelweiss	PROPN
easat-4204	581	16	applied	apply	VERB
easat-4204	581	17	science	science	NOUN
easat-4204	581	18	and	and	CCONJ
easat-4204	581	19	technology	technology	NOUN
easat-4204	581	20	issn	issn	PROPN
easat-4204	581	21	:	:	PUNCT
easat-4204	581	22	2576	2576	NUM
easat-4204	581	23	-	-	SYM
easat-4204	581	24	8484	8484	NUM
easat-4204	581	25	vol	vol	NOUN
easat-4204	581	26	.	.	PROPN
easat-4204	582	1	9	9	NUM
easat-4204	582	2	,	,	PUNCT
easat-4204	582	3	no	no	INTJ
easat-4204	582	4	.	.	NOUN
easat-4204	582	5	1	1	NUM
easat-4204	582	6	:	:	PUNCT
easat-4204	582	7	628	628	NUM
easat-4204	582	8	-	-	SYM
easat-4204	582	9	648	648	NUM
easat-4204	582	10	,	,	PUNCT
easat-4204	582	11	2025	2025	NUM
easat-4204	582	12	doi	doi	NOUN
easat-4204	582	13	:	:	PUNCT
easat-4204	582	14	10.55214/25768484.v9i1.4204	10.55214/25768484.v9i1.4204	PROPN
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easat-4204	582	16	2025	2025	NUM
easat-4204	582	17	by	by	ADP
easat-4204	582	18	the	the	DET
easat-4204	582	19	authors	author	NOUN
easat-4204	582	20	;	;	PUNCT
easat-4204	582	21	licensee	licensee	PROPN
easat-4204	582	22	learning	learning	NOUN
easat-4204	582	23	gate	gate	NOUN
easat-4204	583	1	[	[	X
easat-4204	583	2	44	44	NUM
easat-4204	583	3	]	]	PUNCT
easat-4204	583	4	j.	j.	PROPN
easat-4204	583	5	e.	e.	PROPN
easat-4204	583	6	stiglitz	stiglitz	PROPN
easat-4204	583	7	,	,	PUNCT
easat-4204	583	8	the	the	DET
easat-4204	583	9	general	general	ADJ
easat-4204	583	10	theory	theory	NOUN
easat-4204	583	11	of	of	ADP
easat-4204	583	12	tax	tax	NOUN
easat-4204	583	13	avoidance	avoidance	NOUN
easat-4204	583	14	.	.	PUNCT
easat-4204	584	1	national	national	PROPN
easat-4204	584	2	bureau	bureau	PROPN
easat-4204	584	3	of	of	ADP
easat-4204	584	4	economic	economic	ADJ
easat-4204	584	5	research	research	NOUN
easat-4204	584	6	,	,	PUNCT
easat-4204	584	7	1986	1986	NUM
easat-4204	584	8	.	.	PUNCT
easat-4204	585	1	[	[	X
easat-4204	585	2	45	45	NUM
easat-4204	585	3	]	]	PUNCT
easat-4204	585	4	m.	m.	NOUN
easat-4204	585	5	asiri	asiri	PROPN
easat-4204	585	6	,	,	PUNCT
easat-4204	585	7	a.	a.	PROPN
easat-4204	585	8	al	al	PROPN
easat-4204	585	9	-	-	PUNCT
easat-4204	585	10	hadi	hadi	PROPN
easat-4204	585	11	,	,	PUNCT
easat-4204	585	12	g.	g.	PROPN
easat-4204	585	13	taylor	taylor	PROPN
easat-4204	585	14	,	,	PUNCT
easat-4204	585	15	and	and	CCONJ
easat-4204	585	16	l.	l.	PROPN
easat-4204	585	17	duong	duong	PROPN
easat-4204	585	18	,	,	PUNCT
easat-4204	585	19	"	"	PUNCT
easat-4204	585	20	is	be	AUX
easat-4204	585	21	corporate	corporate	ADJ
easat-4204	585	22	tax	tax	NOUN
easat-4204	585	23	avoidance	avoidance	NOUN
easat-4204	585	24	associated	associate	VERB
easat-4204	585	25	with	with	ADP
easat-4204	585	26	investment	investment	NOUN
easat-4204	585	27	efficiency	efficiency	NOUN
easat-4204	585	28	?	?	PUNCT
easat-4204	585	29	,	,	PUNCT
easat-4204	585	30	"	"	PUNCT
easat-4204	585	31	the	the	DET
easat-4204	585	32	north	north	ADJ
easat-4204	585	33	american	american	ADJ
easat-4204	585	34	journal	journal	PROPN
easat-4204	585	35	of	of	ADP
easat-4204	585	36	economics	economic	NOUN
easat-4204	585	37	and	and	CCONJ
easat-4204	585	38	finance	finance	NOUN
easat-4204	585	39	,	,	PUNCT
easat-4204	585	40	vol	vol	NOUN
easat-4204	585	41	.	.	PROPN
easat-4204	585	42	52	52	NUM
easat-4204	585	43	,	,	PUNCT
easat-4204	585	44	p.	p.	NOUN
easat-4204	585	45	101143	101143	NUM
easat-4204	585	46	,	,	PUNCT
easat-4204	585	47	2020	2020	NUM
easat-4204	585	48	.	.	PUNCT
easat-4204	586	1	https://doi.org/10.1016/j.najef.2020.101143	https://doi.org/10.1016/j.najef.2020.101143	NOUN
easat-4204	586	2	[	[	X
easat-4204	586	3	46	46	NUM
easat-4204	586	4	]	]	X
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easat-4204	586	7	-	-	PUNCT
easat-4204	586	8	mpofu	mpofu	PROPN
easat-4204	586	9	,	,	PUNCT
easat-4204	586	10	e.	e.	PROPN
easat-4204	586	11	mashiri	mashiri	PROPN
easat-4204	586	12	,	,	PUNCT
easat-4204	586	13	and	and	CCONJ
easat-4204	586	14	s.	s.	PROPN
easat-4204	586	15	c.	c.	PROPN
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easat-4204	586	17	,	,	PUNCT
easat-4204	586	18	"	"	PUNCT
easat-4204	586	19	an	an	DET
easat-4204	586	20	exposition	exposition	NOUN
easat-4204	586	21	of	of	ADP
easat-4204	586	22	transfer	transfer	NOUN
easat-4204	586	23	pricing	pricing	NOUN
easat-4204	586	24	motives	motive	NOUN
easat-4204	586	25	,	,	PUNCT
easat-4204	586	26	strategies	strategy	NOUN
easat-4204	586	27	and	and	CCONJ
easat-4204	586	28	their	their	PRON
easat-4204	586	29	implementation	implementation	NOUN
easat-4204	586	30	in	in	ADP
easat-4204	586	31	tax	tax	NOUN
easat-4204	586	32	avoidance	avoidance	NOUN
easat-4204	586	33	by	by	ADP
easat-4204	586	34	mnes	mne	NOUN
easat-4204	586	35	in	in	ADP
easat-4204	586	36	developing	develop	VERB
easat-4204	586	37	countries	country	NOUN
easat-4204	586	38	,	,	PUNCT
easat-4204	586	39	"	"	PUNCT
easat-4204	586	40	cogent	cogent	NOUN
easat-4204	586	41	business	business	NOUN
easat-4204	586	42	&	&	CCONJ
easat-4204	586	43	management	management	PROPN
easat-4204	586	44	,	,	PUNCT
easat-4204	586	45	vol	vol	NOUN
easat-4204	586	46	.	.	PROPN
easat-4204	586	47	8	8	NUM
easat-4204	586	48	,	,	PUNCT
easat-4204	586	49	no	no	INTJ
easat-4204	586	50	.	.	NOUN
easat-4204	586	51	1	1	NUM
easat-4204	586	52	,	,	PUNCT
easat-4204	586	53	p.	p.	NOUN
easat-4204	586	54	1944007	1944007	NUM
easat-4204	586	55	,	,	PUNCT
easat-4204	586	56	2021	2021	NUM
easat-4204	586	57	.	.	PUNCT
easat-4204	587	1	https://doi.org/10.1080/23311975.2021.1944007	https://doi.org/10.1080/23311975.2021.1944007	X
easat-4204	588	1	[	[	X
easat-4204	588	2	47	47	NUM
easat-4204	588	3	]	]	PUNCT
easat-4204	588	4	j.	j.	PROPN
easat-4204	588	5	slemrod	slemrod	PROPN
easat-4204	588	6	and	and	CCONJ
easat-4204	588	7	s.	s.	PROPN
easat-4204	588	8	yitzhaki	yitzhaki	PROPN
easat-4204	588	9	,	,	PUNCT
easat-4204	588	10	"	"	PUNCT
easat-4204	588	11	tax	tax	NOUN
easat-4204	588	12	avoidance	avoidance	NOUN
easat-4204	588	13	,	,	PUNCT
easat-4204	588	14	tax	tax	NOUN
easat-4204	588	15	evasion	evasion	NOUN
easat-4204	588	16	,	,	PUNCT
easat-4204	588	17	and	and	CCONJ
easat-4204	588	18	administration	administration	NOUN
easat-4204	588	19	.	.	PUNCT
easat-4204	589	1	handbook	handbook	NOUN
easat-4204	589	2	of	of	ADP
easat-4204	589	3	public	public	ADJ
easat-4204	589	4	economics	economic	NOUN
easat-4204	589	5	,	,	PUNCT
easat-4204	589	6	3	3	NUM
easat-4204	589	7	,	,	PUNCT
easat-4204	589	8	edited	edit	VERB
easat-4204	589	9	by	by	ADP
easat-4204	589	10	a.j	a.j	PROPN
easat-4204	589	11	auerbach	auerbach	PROPN
easat-4204	589	12	and	and	CCONJ
easat-4204	589	13	m.	m.	NOUN
easat-4204	589	14	feldstein	feldstein	NOUN
easat-4204	589	15	,	,	PUNCT
easat-4204	589	16	"	"	PUNCT
easat-4204	589	17	pp	pp	ADP
easat-4204	589	18	.	.	PUNCT
easat-4204	590	1	423	423	NUM
easat-4204	590	2	-	-	SYM
easat-4204	590	3	1470	1470	NUM
easat-4204	590	4	,	,	PUNCT
easat-4204	590	5	2002	2002	NUM
easat-4204	590	6	.	.	PUNCT
easat-4204	591	1	[	[	X
easat-4204	591	2	48	48	NUM
easat-4204	591	3	]	]	PUNCT
easat-4204	591	4	a.	a.	NOUN
easat-4204	591	5	basir	basir	PROPN
easat-4204	591	6	,	,	PUNCT
easat-4204	591	7	a.	a.	PROPN
easat-4204	591	8	e.	e.	PROPN
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easat-4204	591	11	and	and	CCONJ
easat-4204	591	12	a.	a.	NOUN
easat-4204	591	13	barata	barata	PROPN
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easat-4204	591	15	"	"	PUNCT
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easat-4204	591	17	customs	custom	NOUN
easat-4204	591	18	risk	risk	NOUN
easat-4204	591	19	management	management	NOUN
easat-4204	591	20	framework	framework	NOUN
easat-4204	591	21	:	:	PUNCT
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easat-4204	591	23	towards	towards	ADP
easat-4204	591	24	institutional	institutional	ADJ
easat-4204	591	25	reform	reform	NOUN
easat-4204	591	26	,	,	PUNCT
easat-4204	591	27	"	"	PUNCT
easat-4204	591	28	international	international	ADJ
easat-4204	591	29	journal	journal	NOUN
easat-4204	591	30	of	of	ADP
easat-4204	591	31	innovative	innovative	ADJ
easat-4204	591	32	science	science	NOUN
easat-4204	591	33	and	and	CCONJ
easat-4204	591	34	research	research	NOUN
easat-4204	591	35	technology	technology	NOUN
easat-4204	591	36	,	,	PUNCT
easat-4204	591	37	vol	vol	NOUN
easat-4204	591	38	.	.	PROPN
easat-4204	591	39	4	4	NUM
easat-4204	591	40	,	,	PUNCT
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easat-4204	591	42	.	.	NOUN
easat-4204	591	43	7	7	NUM
easat-4204	591	44	,	,	PUNCT
easat-4204	591	45	pp	pp	ADJ
easat-4204	591	46	.	.	PUNCT
easat-4204	592	1	60	60	NUM
easat-4204	592	2	-	-	SYM
easat-4204	592	3	69	69	NUM
easat-4204	592	4	,	,	PUNCT
easat-4204	592	5	2019	2019	NUM
easat-4204	592	6	.	.	PUNCT
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easat-4204	593	3	]	]	PUNCT
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easat-4204	593	8	"	"	PUNCT
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easat-4204	593	13	tax	tax	NOUN
easat-4204	593	14	shelter	shelter	NOUN
easat-4204	593	15	participants	participant	NOUN
easat-4204	593	16	,	,	PUNCT
easat-4204	593	17	"	"	PUNCT
easat-4204	593	18	the	the	DET
easat-4204	593	19	accounting	accounting	NOUN
easat-4204	593	20	review	review	NOUN
easat-4204	593	21	,	,	PUNCT
easat-4204	593	22	vol	vol	NOUN
easat-4204	593	23	.	.	PROPN
easat-4204	593	24	84	84	NUM
easat-4204	593	25	,	,	PUNCT
easat-4204	593	26	no	no	INTJ
easat-4204	593	27	.	.	NOUN
easat-4204	593	28	3	3	NUM
easat-4204	593	29	,	,	PUNCT
easat-4204	593	30	pp	pp	ADJ
easat-4204	593	31	.	.	PUNCT
easat-4204	593	32	969999	969999	NUM
easat-4204	593	33	,	,	PUNCT
easat-4204	593	34	2009	2009	NUM
easat-4204	593	35	.	.	PUNCT
easat-4204	594	1	[	[	X
easat-4204	594	2	50	50	NUM
easat-4204	594	3	]	]	PUNCT
easat-4204	594	4	j.	j.	PROPN
easat-4204	594	5	r.	r.	PROPN
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easat-4204	594	7	,	,	PUNCT
easat-4204	594	8	s.	s.	PROPN
easat-4204	594	9	a.	a.	PROPN
easat-4204	594	10	sikes	sikes	PROPN
easat-4204	594	11	,	,	PUNCT
easat-4204	594	12	and	and	CCONJ
easat-4204	594	13	c.	c.	PROPN
easat-4204	594	14	d.	d.	PROPN
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easat-4204	594	16	,	,	PUNCT
easat-4204	594	17	"	"	PUNCT
easat-4204	594	18	performance	performance	NOUN
easat-4204	594	19	measurement	measurement	NOUN
easat-4204	594	20	of	of	ADP
easat-4204	594	21	corporate	corporate	ADJ
easat-4204	594	22	tax	tax	NOUN
easat-4204	594	23	departments	department	NOUN
easat-4204	594	24	,	,	PUNCT
easat-4204	594	25	"	"	PUNCT
easat-4204	594	26	the	the	DET
easat-4204	594	27	accounting	accounting	NOUN
easat-4204	594	28	review	review	NOUN
easat-4204	594	29	,	,	PUNCT
easat-4204	594	30	vol	vol	NOUN
easat-4204	594	31	.	.	PROPN
easat-4204	594	32	85	85	NUM
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easat-4204	594	35	.	.	NOUN
easat-4204	594	36	3	3	NUM
easat-4204	594	37	,	,	PUNCT
easat-4204	594	38	pp	pp	ADJ
easat-4204	594	39	.	.	PUNCT
easat-4204	595	1	1035	1035	NUM
easat-4204	595	2	-	-	SYM
easat-4204	595	3	1064	1064	NUM
easat-4204	595	4	,	,	PUNCT
easat-4204	595	5	2010	2010	NUM
easat-4204	595	6	.	.	PUNCT
easat-4204	596	1	https://doi.org/10.2308/accr.2010.85.3.1035	https://doi.org/10.2308/accr.2010.85.3.1035	PROPN
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easat-4204	596	3	51	51	NUM
easat-4204	596	4	]	]	PUNCT
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easat-4204	597	11	involvement	involvement	NOUN
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easat-4204	597	13	"	"	PUNCT
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easat-4204	597	18	,	,	PUNCT
easat-4204	597	19	vol	vol	NOUN
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easat-4204	597	22	,	,	PUNCT
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easat-4204	597	24	.	.	NOUN
easat-4204	597	25	1	1	NUM
easat-4204	597	26	-	-	SYM
easat-4204	597	27	2	2	NUM
easat-4204	597	28	,	,	PUNCT
easat-4204	597	29	pp	pp	ADJ
easat-4204	597	30	.	.	PUNCT
easat-4204	598	1	126	126	NUM
easat-4204	598	2	-	-	SYM
easat-4204	598	3	141	141	NUM
easat-4204	598	4	,	,	PUNCT
easat-4204	598	5	2009	2009	NUM
easat-4204	598	6	.	.	PUNCT
easat-4204	599	1	https://doi.org/10.1016/j.jpubeco.2008.09.004	https://doi.org/10.1016/j.jpubeco.2008.09.004	PROPN
easat-4204	599	2	[	[	X
easat-4204	599	3	52	52	NUM
easat-4204	599	4	]	]	PUNCT
easat-4204	599	5	d.	d.	PROPN
easat-4204	599	6	fullerton	fullerton	PROPN
easat-4204	599	7	,	,	PUNCT
easat-4204	599	8	"	"	PUNCT
easat-4204	599	9	which	which	DET
easat-4204	599	10	effective	effective	ADJ
easat-4204	599	11	tax	tax	NOUN
easat-4204	599	12	rate	rate	NOUN
easat-4204	599	13	?	?	PUNCT
easat-4204	599	14	,	,	PUNCT
easat-4204	599	15	"	"	PUNCT
easat-4204	599	16	national	national	ADJ
easat-4204	599	17	tax	tax	NOUN
easat-4204	599	18	journal	journal	PROPN
easat-4204	599	19	,	,	PUNCT
easat-4204	599	20	vol	vol	NOUN
easat-4204	599	21	.	.	PROPN
easat-4204	599	22	37	37	NUM
easat-4204	599	23	,	,	PUNCT
easat-4204	599	24	no	no	INTJ
easat-4204	599	25	.	.	NOUN
easat-4204	599	26	1	1	NUM
easat-4204	599	27	,	,	PUNCT
easat-4204	599	28	pp	pp	ADJ
easat-4204	599	29	.	.	PUNCT
easat-4204	600	1	23	23	NUM
easat-4204	600	2	-	-	SYM
easat-4204	600	3	41	41	NUM
easat-4204	600	4	,	,	PUNCT
easat-4204	600	5	1984	1984	NUM
easat-4204	600	6	.	.	PUNCT
easat-4204	601	1	https://doi.org/10.1086/ntj41791931	https://doi.org/10.1086/ntj41791931	PROPN
easat-4204	601	2	[	[	X
easat-4204	601	3	53	53	NUM
easat-4204	601	4	]	]	PUNCT
easat-4204	601	5	s.	s.	PROPN
easat-4204	601	6	gupta	gupta	PROPN
easat-4204	601	7	and	and	CCONJ
easat-4204	601	8	k.	k.	PROPN
easat-4204	601	9	newberry	newberry	PROPN
easat-4204	601	10	,	,	PUNCT
easat-4204	601	11	"	"	PUNCT
easat-4204	601	12	determinants	determinant	NOUN
easat-4204	601	13	of	of	ADP
easat-4204	601	14	the	the	DET
easat-4204	601	15	variability	variability	NOUN
easat-4204	601	16	in	in	ADP
easat-4204	601	17	corporate	corporate	ADJ
easat-4204	601	18	effective	effective	ADJ
easat-4204	601	19	tax	tax	NOUN
easat-4204	601	20	rates	rate	NOUN
easat-4204	601	21	:	:	PUNCT
easat-4204	601	22	evidence	evidence	NOUN
easat-4204	601	23	from	from	ADP
easat-4204	601	24	longitudinal	longitudinal	ADJ
easat-4204	601	25	data	datum	NOUN
easat-4204	601	26	,	,	PUNCT
easat-4204	601	27	"	"	PUNCT
easat-4204	601	28	journal	journal	NOUN
easat-4204	601	29	of	of	ADP
easat-4204	601	30	accounting	accounting	NOUN
easat-4204	601	31	and	and	CCONJ
easat-4204	601	32	public	public	ADJ
easat-4204	601	33	policy	policy	NOUN
easat-4204	601	34	,	,	PUNCT
easat-4204	601	35	vol	vol	NOUN
easat-4204	601	36	.	.	PROPN
easat-4204	601	37	16	16	NUM
easat-4204	601	38	,	,	PUNCT
easat-4204	601	39	no	no	INTJ
easat-4204	601	40	.	.	NOUN
easat-4204	601	41	1	1	NUM
easat-4204	601	42	,	,	PUNCT
easat-4204	601	43	pp	pp	ADJ
easat-4204	601	44	.	.	PUNCT
easat-4204	602	1	1	1	NUM
easat-4204	602	2	-	-	SYM
easat-4204	602	3	34	34	NUM
easat-4204	602	4	,	,	PUNCT
easat-4204	602	5	1997	1997	NUM
easat-4204	602	6	.	.	PUNCT
easat-4204	603	1	https://doi.org/10.1016/s0278-4254(96)00055-5	https://doi.org/10.1016/s0278-4254(96)00055-5	PROPN
easat-4204	604	1	[	[	PUNCT
easat-4204	604	2	54	54	NUM
easat-4204	604	3	]	]	PUNCT
easat-4204	604	4	m.	m.	NOUN
easat-4204	604	5	m.	m.	PROPN
easat-4204	604	6	frank	frank	PROPN
easat-4204	604	7	,	,	PUNCT
easat-4204	604	8	l.	l.	PROPN
easat-4204	604	9	j.	j.	PROPN
easat-4204	604	10	lynch	lynch	PROPN
easat-4204	604	11	,	,	PUNCT
easat-4204	604	12	and	and	CCONJ
easat-4204	604	13	s.	s.	PROPN
easat-4204	604	14	o.	o.	PROPN
easat-4204	604	15	rego	rego	PROPN
easat-4204	604	16	,	,	PUNCT
easat-4204	604	17	"	"	PUNCT
easat-4204	604	18	tax	tax	NOUN
easat-4204	604	19	reporting	reporting	NOUN
easat-4204	604	20	aggressiveness	aggressiveness	NOUN
easat-4204	604	21	and	and	CCONJ
easat-4204	604	22	its	its	PRON
easat-4204	604	23	relation	relation	NOUN
easat-4204	604	24	to	to	ADP
easat-4204	604	25	aggressive	aggressive	ADJ
easat-4204	604	26	financial	financial	ADJ
easat-4204	604	27	reporting	reporting	NOUN
easat-4204	604	28	,	,	PUNCT
easat-4204	604	29	"	"	PUNCT
easat-4204	604	30	accounting	accounting	NOUN
easat-4204	604	31	review	review	NOUN
easat-4204	604	32	,	,	PUNCT
easat-4204	604	33	vol	vol	NOUN
easat-4204	604	34	.	.	PROPN
easat-4204	604	35	84	84	NUM
easat-4204	604	36	,	,	PUNCT
easat-4204	604	37	no	no	INTJ
easat-4204	604	38	.	.	NOUN
easat-4204	604	39	2	2	NUM
easat-4204	604	40	,	,	PUNCT
easat-4204	604	41	pp	pp	ADJ
easat-4204	604	42	.	.	PUNCT
easat-4204	605	1	467–496	467–496	NUM
easat-4204	605	2	,	,	PUNCT
easat-4204	605	3	2009	2009	NUM
easat-4204	605	4	.	.	PUNCT
easat-4204	606	1	https://doi.org/10.2308/accr.2009.84.2.467	https://doi.org/10.2308/accr.2009.84.2.467	PROPN
easat-4204	606	2	[	[	X
easat-4204	606	3	55	55	NUM
easat-4204	606	4	]	]	PUNCT
easat-4204	606	5	l.	l.	PROPN
easat-4204	606	6	f.	f.	PROPN
easat-4204	606	7	mills	mills	PROPN
easat-4204	606	8	,	,	PUNCT
easat-4204	606	9	"	"	PUNCT
easat-4204	606	10	book	book	NOUN
easat-4204	606	11	-	-	PUNCT
easat-4204	606	12	tax	tax	NOUN
easat-4204	606	13	differences	difference	NOUN
easat-4204	606	14	and	and	CCONJ
easat-4204	606	15	internal	internal	ADJ
easat-4204	606	16	revenue	revenue	NOUN
easat-4204	606	17	service	service	NOUN
easat-4204	606	18	adjustments	adjustment	NOUN
easat-4204	606	19	,	,	PUNCT
easat-4204	606	20	"	"	PUNCT
easat-4204	606	21	journal	journal	NOUN
easat-4204	606	22	of	of	ADP
easat-4204	606	23	accounting	accounting	NOUN
easat-4204	606	24	research	research	NOUN
easat-4204	606	25	,	,	PUNCT
easat-4204	606	26	vol	vol	NOUN
easat-4204	606	27	.	.	PROPN
easat-4204	607	1	36	36	NUM
easat-4204	607	2	,	,	PUNCT
easat-4204	607	3	no	no	INTJ
easat-4204	607	4	.	.	NOUN
easat-4204	607	5	2	2	NUM
easat-4204	607	6	,	,	PUNCT
easat-4204	607	7	pp	pp	ADJ
easat-4204	607	8	.	.	PUNCT
easat-4204	608	1	343	343	NUM
easat-4204	608	2	-	-	SYM
easat-4204	608	3	356	356	NUM
easat-4204	608	4	,	,	PUNCT
easat-4204	608	5	1998	1998	NUM
easat-4204	608	6	.	.	PUNCT
easat-4204	609	1	https://doi.org/10.2307/2491481	https://doi.org/10.2307/2491481	PROPN
easat-4204	610	1	[	[	X
easat-4204	610	2	56	56	NUM
easat-4204	610	3	]	]	PUNCT
easat-4204	610	4	m.	m.	NOUN
easat-4204	610	5	zain	zain	PROPN
easat-4204	610	6	,	,	PUNCT
easat-4204	610	7	tax	tax	NOUN
easat-4204	610	8	management	management	NOUN
easat-4204	610	9	,	,	PUNCT
easat-4204	610	10	2nd	2nd	ADJ
easat-4204	610	11	ed	ed	NOUN
easat-4204	610	12	.	.	PUNCT
easat-4204	611	1	jakarta	jakarta	PROPN
easat-4204	611	2	:	:	PUNCT
easat-4204	611	3	salemba	salemba	NOUN
easat-4204	611	4	empat	empat	PROPN
easat-4204	611	5	,	,	PUNCT
easat-4204	611	6	2005	2005	NUM
easat-4204	611	7	.	.	PUNCT
easat-4204	612	1	[	[	X
easat-4204	612	2	57	57	NUM
easat-4204	612	3	]	]	PUNCT
easat-4204	612	4	j.	j.	PROPN
easat-4204	612	5	r.	r.	PROPN
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easat-4204	612	7	,	,	PUNCT
easat-4204	612	8	j.	j.	PROPN
easat-4204	612	9	s.	s.	PROPN
easat-4204	612	10	raedy	raedy	PROPN
easat-4204	612	11	,	,	PUNCT
easat-4204	612	12	and	and	CCONJ
easat-4204	612	13	d.	d.	PROPN
easat-4204	612	14	a.	a.	PROPN
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easat-4204	612	16	,	,	PUNCT
easat-4204	612	17	"	"	PUNCT
easat-4204	612	18	research	research	NOUN
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easat-4204	612	21	for	for	ADP
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easat-4204	612	23	taxes	taxis	NOUN
easat-4204	612	24	,	,	PUNCT
easat-4204	612	25	"	"	PUNCT
easat-4204	612	26	journal	journal	NOUN
easat-4204	612	27	of	of	ADP
easat-4204	612	28	accounting	accounting	NOUN
easat-4204	612	29	and	and	CCONJ
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easat-4204	612	31	,	,	PUNCT
easat-4204	612	32	vol	vol	NOUN
easat-4204	612	33	.	.	PROPN
easat-4204	613	1	53	53	NUM
easat-4204	613	2	,	,	PUNCT
easat-4204	613	3	no	no	INTJ
easat-4204	613	4	.	.	NOUN
easat-4204	613	5	1	1	NUM
easat-4204	613	6	-	-	SYM
easat-4204	613	7	2	2	NUM
easat-4204	613	8	,	,	PUNCT
easat-4204	613	9	pp	pp	ADJ
easat-4204	613	10	.	.	PUNCT
easat-4204	614	1	412	412	NUM
easat-4204	614	2	-	-	SYM
easat-4204	614	3	434	434	NUM
easat-4204	614	4	,	,	PUNCT
easat-4204	614	5	2012	2012	NUM
easat-4204	614	6	.	.	PUNCT
easat-4204	615	1	https://doi.org/10.3386/w15665	https://doi.org/10.3386/w15665	NUM
easat-4204	615	2	[	[	X
easat-4204	615	3	58	58	NUM
easat-4204	615	4	]	]	PUNCT
easat-4204	615	5	m.	m.	NOUN
easat-4204	615	6	p.	p.	PROPN
easat-4204	615	7	donohoe	donohoe	PROPN
easat-4204	615	8	and	and	CCONJ
easat-4204	615	9	g.	g.	PROPN
easat-4204	615	10	a.	a.	PROPN
easat-4204	615	11	mcgill	mcgill	PROPN
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easat-4204	615	13	"	"	PUNCT
easat-4204	615	14	the	the	DET
easat-4204	615	15	effects	effect	NOUN
easat-4204	615	16	of	of	ADP
easat-4204	615	17	increased	increase	VERB
easat-4204	615	18	book	book	NOUN
easat-4204	615	19	-	-	PUNCT
easat-4204	615	20	tax	tax	NOUN
easat-4204	615	21	difference	difference	NOUN
easat-4204	615	22	tax	tax	NOUN
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easat-4204	615	26	firm	firm	ADJ
easat-4204	615	27	valuation	valuation	NOUN
easat-4204	615	28	and	and	CCONJ
easat-4204	615	29	behavior	behavior	NOUN
easat-4204	615	30	,	,	PUNCT
easat-4204	615	31	"	"	PUNCT
easat-4204	615	32	journal	journal	NOUN
easat-4204	615	33	of	of	ADP
easat-4204	615	34	the	the	DET
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easat-4204	615	36	taxation	taxation	PROPN
easat-4204	615	37	association	association	PROPN
easat-4204	615	38	,	,	PUNCT
easat-4204	615	39	vol	vol	NOUN
easat-4204	615	40	.	.	PROPN
easat-4204	615	41	33	33	NUM
easat-4204	615	42	,	,	PUNCT
easat-4204	615	43	no	no	INTJ
easat-4204	615	44	.	.	NOUN
easat-4204	615	45	2	2	NUM
easat-4204	615	46	,	,	PUNCT
easat-4204	615	47	pp	pp	ADJ
easat-4204	615	48	.	.	PUNCT
easat-4204	616	1	35	35	NUM
easat-4204	616	2	-	-	SYM
easat-4204	616	3	65	65	NUM
easat-4204	616	4	,	,	PUNCT
easat-4204	616	5	2011	2011	NUM
easat-4204	616	6	.	.	PUNCT
easat-4204	617	1	https://doi.org/10.2308/atax-10056	https://doi.org/10.2308/atax-10056	PROPN
easat-4204	618	1	[	[	X
easat-4204	618	2	59	59	NUM
easat-4204	618	3	]	]	PUNCT
easat-4204	618	4	t.	t.	NOUN
easat-4204	618	5	tang	tang	PROPN
easat-4204	618	6	and	and	CCONJ
easat-4204	618	7	m.	m.	PROPN
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easat-4204	618	10	"	"	PUNCT
easat-4204	618	11	can	can	AUX
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easat-4204	618	14	tax	tax	NOUN
easat-4204	618	15	differences	difference	NOUN
easat-4204	618	16	capture	capture	VERB
easat-4204	618	17	earnings	earning	NOUN
easat-4204	618	18	management	management	NOUN
easat-4204	618	19	and	and	CCONJ
easat-4204	618	20	tax	tax	NOUN
easat-4204	618	21	management	management	NOUN
easat-4204	618	22	?	?	PUNCT
easat-4204	619	1	empirical	empirical	ADJ
easat-4204	619	2	evidence	evidence	NOUN
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easat-4204	619	4	china	china	PROPN
easat-4204	619	5	,	,	PUNCT
easat-4204	619	6	"	"	PUNCT
easat-4204	619	7	the	the	DET
easat-4204	619	8	international	international	ADJ
easat-4204	619	9	journal	journal	NOUN
easat-4204	619	10	of	of	ADP
easat-4204	619	11	accounting	accounting	NOUN
easat-4204	619	12	,	,	PUNCT
easat-4204	619	13	vol	vol	NOUN
easat-4204	619	14	.	.	PROPN
easat-4204	619	15	46	46	NUM
easat-4204	619	16	,	,	PUNCT
easat-4204	619	17	no	no	INTJ
easat-4204	619	18	.	.	NOUN
easat-4204	619	19	2	2	NUM
easat-4204	619	20	,	,	PUNCT
easat-4204	619	21	pp	pp	ADJ
easat-4204	619	22	.	.	PUNCT
easat-4204	620	1	175	175	NUM
easat-4204	620	2	-	-	SYM
easat-4204	620	3	204	204	NUM
easat-4204	620	4	,	,	PUNCT
easat-4204	620	5	2011	2011	NUM
easat-4204	620	6	.	.	PUNCT
easat-4204	621	1	https://doi.org/10.1016/j.intacc.2011.04.005	https://doi.org/10.1016/j.intacc.2011.04.005	NOUN
easat-4204	622	1	[	[	X
easat-4204	622	2	60	60	NUM
easat-4204	622	3	]	]	X
easat-4204	622	4	p.	p.	NOUN
easat-4204	622	5	hanlon	hanlon	PROPN
easat-4204	622	6	,	,	PUNCT
easat-4204	622	7	global	global	ADJ
easat-4204	622	8	airlines	airline	NOUN
easat-4204	622	9	.	.	PUNCT
easat-4204	623	1	routledge	routledge	PROPN
easat-4204	623	2	,	,	PUNCT
easat-4204	623	3	2006	2006	NUM
easat-4204	623	4	.	.	PUNCT
easat-4204	624	1	[	[	X
easat-4204	624	2	61	61	NUM
easat-4204	624	3	]	]	X
easat-4204	624	4	b.	b.	PROPN
easat-4204	624	5	c.	c.	PROPN
easat-4204	624	6	ayers	ayers	PROPN
easat-4204	624	7	,	,	PUNCT
easat-4204	624	8	s.	s.	PROPN
easat-4204	624	9	k.	k.	PROPN
easat-4204	624	10	laplante	laplante	PROPN
easat-4204	624	11	,	,	PUNCT
easat-4204	624	12	and	and	CCONJ
easat-4204	624	13	s.	s.	PROPN
easat-4204	624	14	t.	t.	PROPN
easat-4204	624	15	mcguire	mcguire	PROPN
easat-4204	624	16	,	,	PUNCT
easat-4204	624	17	"	"	PUNCT
easat-4204	624	18	credit	credit	NOUN
easat-4204	624	19	ratings	rating	NOUN
easat-4204	624	20	and	and	CCONJ
easat-4204	624	21	taxes	taxis	NOUN
easat-4204	624	22	:	:	PUNCT
easat-4204	624	23	the	the	DET
easat-4204	624	24	effect	effect	NOUN
easat-4204	624	25	of	of	ADP
easat-4204	624	26	book	book	NOUN
easat-4204	624	27	–	–	PUNCT
easat-4204	624	28	tax	tax	NOUN
easat-4204	624	29	differences	difference	NOUN
easat-4204	624	30	on	on	ADP
easat-4204	624	31	ratings	rating	NOUN
easat-4204	624	32	changes	change	NOUN
easat-4204	624	33	,	,	PUNCT
easat-4204	624	34	"	"	PUNCT
easat-4204	624	35	contemporary	contemporary	ADJ
easat-4204	624	36	accounting	accounting	NOUN
easat-4204	624	37	research	research	NOUN
easat-4204	624	38	,	,	PUNCT
easat-4204	624	39	vol	vol	NOUN
easat-4204	624	40	.	.	PROPN
easat-4204	624	41	27	27	NUM
easat-4204	624	42	,	,	PUNCT
easat-4204	624	43	no	no	INTJ
easat-4204	624	44	.	.	NOUN
easat-4204	624	45	2	2	NUM
easat-4204	624	46	,	,	PUNCT
easat-4204	624	47	pp	pp	ADJ
easat-4204	624	48	.	.	PUNCT
easat-4204	625	1	359	359	NUM
easat-4204	625	2	-	-	SYM
easat-4204	625	3	402	402	NUM
easat-4204	625	4	,	,	PUNCT
easat-4204	625	5	2010	2010	NUM
easat-4204	625	6	.	.	PUNCT
easat-4204	626	1	https://doi.org/10.1111/j.19113846.2010.01011.x	https://doi.org/10.1111/j.19113846.2010.01011.x	PUNCT
easat-4204	627	1	[	[	X
easat-4204	627	2	62	62	NUM
easat-4204	627	3	]	]	X
easat-4204	627	4	b.	b.	PROPN
easat-4204	627	5	b.	b.	PROPN
easat-4204	627	6	lee	lee	PROPN
easat-4204	627	7	,	,	PUNCT
easat-4204	627	8	a.	a.	NOUN
easat-4204	627	9	dobiyanski	dobiyanski	PROPN
easat-4204	627	10	,	,	PUNCT
easat-4204	627	11	and	and	CCONJ
easat-4204	627	12	s.	s.	PROPN
easat-4204	627	13	minton	minton	PROPN
easat-4204	627	14	,	,	PUNCT
easat-4204	627	15	"	"	PUNCT
easat-4204	627	16	theories	theory	NOUN
easat-4204	627	17	and	and	CCONJ
easat-4204	627	18	empirical	empirical	ADJ
easat-4204	627	19	proxies	proxy	NOUN
easat-4204	627	20	for	for	ADP
easat-4204	627	21	corporate	corporate	ADJ
easat-4204	627	22	tax	tax	NOUN
easat-4204	627	23	avoidance	avoidance	NOUN
easat-4204	627	24	,	,	PUNCT
easat-4204	627	25	"	"	PUNCT
easat-4204	627	26	journal	journal	NOUN
easat-4204	627	27	of	of	ADP
easat-4204	627	28	applied	apply	VERB
easat-4204	627	29	business	business	NOUN
easat-4204	627	30	&	&	CCONJ
easat-4204	627	31	economics	economic	NOUN
easat-4204	627	32	,	,	PUNCT
easat-4204	627	33	vol	vol	NOUN
easat-4204	627	34	.	.	PROPN
easat-4204	627	35	17	17	NUM
easat-4204	627	36	,	,	PUNCT
easat-4204	627	37	no	no	INTJ
easat-4204	627	38	.	.	NOUN
easat-4204	627	39	3	3	NUM
easat-4204	627	40	,	,	PUNCT
easat-4204	627	41	pp	pp	ADJ
easat-4204	627	42	.	.	PUNCT
easat-4204	627	43	21–34	21–34	NUM
easat-4204	627	44	,	,	PUNCT
easat-4204	627	45	2015	2015	NUM
easat-4204	627	46	.	.	PUNCT
easat-4204	628	1	[	[	X
easat-4204	628	2	63	63	NUM
easat-4204	628	3	]	]	PUNCT
easat-4204	628	4	i.	i.	PROPN
easat-4204	628	5	a.	a.	PROPN
easat-4204	628	6	salihu	salihu	PROPN
easat-4204	628	7	,	,	PUNCT
easat-4204	628	8	s.	s.	PROPN
easat-4204	628	9	n.	n.	PROPN
easat-4204	628	10	s.	s.	PROPN
easat-4204	628	11	obid	obid	PROPN
easat-4204	628	12	,	,	PUNCT
easat-4204	628	13	and	and	CCONJ
easat-4204	628	14	h.	h.	PROPN
easat-4204	628	15	a.	a.	NOUN
easat-4204	628	16	annuar	annuar	PROPN
easat-4204	628	17	,	,	PUNCT
easat-4204	628	18	"	"	PUNCT
easat-4204	628	19	measures	measure	NOUN
easat-4204	628	20	of	of	ADP
easat-4204	628	21	corporate	corporate	ADJ
easat-4204	628	22	tax	tax	NOUN
easat-4204	628	23	avoidance	avoidance	NOUN
easat-4204	628	24	:	:	PUNCT
easat-4204	628	25	empirical	empirical	ADJ
easat-4204	628	26	evidence	evidence	NOUN
easat-4204	628	27	from	from	ADP
easat-4204	628	28	an	an	DET
easat-4204	628	29	emerging	emerge	VERB
easat-4204	628	30	economy	economy	NOUN
easat-4204	628	31	,	,	PUNCT
easat-4204	628	32	"	"	PUNCT
easat-4204	628	33	international	international	ADJ
easat-4204	628	34	journal	journal	NOUN
easat-4204	628	35	of	of	ADP
easat-4204	628	36	business	business	NOUN
easat-4204	628	37	and	and	CCONJ
easat-4204	628	38	society	society	NOUN
easat-4204	628	39	,	,	PUNCT
easat-4204	628	40	vol	vol	NOUN
easat-4204	628	41	.	.	PROPN
easat-4204	628	42	14	14	NUM
easat-4204	628	43	,	,	PUNCT
easat-4204	628	44	no	no	INTJ
easat-4204	628	45	.	.	NOUN
easat-4204	628	46	3	3	NUM
easat-4204	628	47	,	,	PUNCT
easat-4204	628	48	p.	p.	NOUN
easat-4204	628	49	412	412	NUM
easat-4204	628	50	,	,	PUNCT
easat-4204	628	51	2013	2013	NUM
easat-4204	628	52	.	.	PUNCT
easat-4204	629	1	[	[	X
easat-4204	629	2	64	64	NUM
easat-4204	629	3	]	]	PUNCT
easat-4204	629	4	m.	m.	NOUN
easat-4204	629	5	s.	s.	PROPN
easat-4204	629	6	gebhart	gebhart	PROPN
easat-4204	629	7	,	,	PUNCT
easat-4204	629	8	"	"	PUNCT
easat-4204	629	9	measuring	measure	VERB
easat-4204	629	10	corporate	corporate	ADJ
easat-4204	629	11	tax	tax	NOUN
easat-4204	629	12	avoidance	avoidance	NOUN
easat-4204	629	13	–	–	PUNCT
easat-4204	629	14	an	an	DET
easat-4204	629	15	analysis	analysis	NOUN
easat-4204	629	16	of	of	ADP
easat-4204	629	17	different	different	ADJ
easat-4204	629	18	measures	measure	NOUN
easat-4204	629	19	,	,	PUNCT
easat-4204	629	20	"	"	PUNCT
easat-4204	629	21	junior	junior	ADJ
easat-4204	629	22	management	management	NOUN
easat-4204	629	23	science	science	NOUN
easat-4204	629	24	,	,	PUNCT
easat-4204	629	25	vol	vol	NOUN
easat-4204	629	26	.	.	PROPN
easat-4204	629	27	2	2	NUM
easat-4204	629	28	,	,	PUNCT
easat-4204	629	29	no	no	INTJ
easat-4204	629	30	.	.	NOUN
easat-4204	629	31	2	2	NUM
easat-4204	629	32	,	,	PUNCT
easat-4204	629	33	pp	pp	ADJ
easat-4204	629	34	.	.	PUNCT
easat-4204	630	1	43	43	NUM
easat-4204	630	2	-	-	SYM
easat-4204	630	3	60	60	NUM
easat-4204	630	4	,	,	PUNCT
easat-4204	630	5	2017	2017	NUM
easat-4204	630	6	.	.	PUNCT
easat-4204	631	1	[	[	X
easat-4204	631	2	65	65	NUM
easat-4204	631	3	]	]	X
easat-4204	631	4	o.	o.	PROPN
easat-4204	631	5	oyeleke	oyeleke	PROPN
easat-4204	631	6	,	,	PUNCT
easat-4204	631	7	o.	o.	PROPN
easat-4204	631	8	erin	erin	PROPN
easat-4204	631	9	,	,	PUNCT
easat-4204	631	10	and	and	CCONJ
easat-4204	631	11	f.	f.	PROPN
easat-4204	631	12	emeni	emeni	PROPN
easat-4204	631	13	,	,	PUNCT
easat-4204	631	14	"	"	PUNCT
easat-4204	631	15	female	female	ADJ
easat-4204	631	16	directors	director	NOUN
easat-4204	631	17	and	and	CCONJ
easat-4204	631	18	tax	tax	NOUN
easat-4204	631	19	aggressiveness	aggressiveness	NOUN
easat-4204	631	20	of	of	ADP
easat-4204	631	21	listed	list	VERB
easat-4204	631	22	banks	bank	NOUN
easat-4204	631	23	in	in	ADP
easat-4204	631	24	nigeria	nigeria	PROPN
easat-4204	631	25	,	,	PUNCT
easat-4204	631	26	"	"	PUNCT
easat-4204	631	27	presented	present	VERB
easat-4204	631	28	at	at	ADP
easat-4204	631	29	the	the	DET
easat-4204	631	30	3rd	3rd	ADJ
easat-4204	631	31	international	international	ADJ
easat-4204	631	32	conference	conference	NOUN
easat-4204	631	33	on	on	ADP
easat-4204	631	34	african	african	ADJ
easat-4204	631	35	development	development	NOUN
easat-4204	631	36	issues	issue	NOUN
easat-4204	631	37	(	(	PUNCT
easat-4204	631	38	cu	cu	NOUN
easat-4204	631	39	-	-	PUNCT
easat-4204	631	40	icadi	icadi	NOUN
easat-4204	631	41	,	,	PUNCT
easat-4204	631	42	2016	2016	NUM
easat-4204	631	43	.	.	PUNCT
easat-4204	632	1	[	[	X
easat-4204	632	2	66	66	NUM
easat-4204	632	3	]	]	PUNCT
easat-4204	632	4	i.	i.	PROPN
easat-4204	632	5	b.	b.	PROPN
easat-4204	632	6	salihu	salihu	PROPN
easat-4204	632	7	,	,	PUNCT
easat-4204	632	8	s.	s.	PROPN
easat-4204	632	9	n.	n.	PROPN
easat-4204	632	10	s.	s.	PROPN
easat-4204	632	11	obid	obid	PROPN
easat-4204	632	12	,	,	PUNCT
easat-4204	632	13	and	and	CCONJ
easat-4204	632	14	h.	h.	PROPN
easat-4204	632	15	a.	a.	NOUN
easat-4204	632	16	annuar	annuar	PROPN
easat-4204	632	17	,	,	PUNCT
easat-4204	632	18	"	"	PUNCT
easat-4204	632	19	government	government	NOUN
easat-4204	632	20	ownership	ownership	NOUN
easat-4204	632	21	and	and	CCONJ
easat-4204	632	22	corporate	corporate	ADJ
easat-4204	632	23	tax	tax	NOUN
easat-4204	632	24	avoidance	avoidance	NOUN
easat-4204	632	25	:	:	PUNCT
easat-4204	632	26	empirical	empirical	ADJ
easat-4204	632	27	evidence	evidence	NOUN
easat-4204	632	28	from	from	ADP
easat-4204	632	29	malaysia	malaysia	PROPN
easat-4204	632	30	,	,	PUNCT
easat-4204	632	31	"	"	PUNCT
easat-4204	632	32	in	in	ADP
easat-4204	632	33	book	book	NOUN
easat-4204	632	34	proceedings	proceeding	NOUN
easat-4204	632	35	of	of	ADP
easat-4204	632	36	icetsr	icetsr	NOUN
easat-4204	632	37	,	,	PUNCT
easat-4204	632	38	malaysia	malaysia	PROPN
easat-4204	632	39	,	,	PUNCT
easat-4204	632	40	2014	2014	NUM
easat-4204	632	41	.	.	PUNCT
easat-4204	633	1	[	[	X
easat-4204	633	2	67	67	NUM
easat-4204	633	3	]	]	PUNCT
easat-4204	633	4	a.	a.	NOUN
easat-4204	633	5	dunbar	dunbar	PROPN
easat-4204	633	6	,	,	PUNCT
easat-4204	633	7	d.	d.	PROPN
easat-4204	633	8	m.	m.	PROPN
easat-4204	633	9	higgins	higgins	PROPN
easat-4204	633	10	,	,	PUNCT
easat-4204	633	11	j.	j.	PROPN
easat-4204	633	12	d.	d.	PROPN
easat-4204	633	13	phillips	phillips	PROPN
easat-4204	633	14	,	,	PUNCT
easat-4204	633	15	and	and	CCONJ
easat-4204	633	16	g.	g.	PROPN
easat-4204	633	17	a.	a.	PROPN
easat-4204	633	18	plesko	plesko	PROPN
easat-4204	633	19	,	,	PUNCT
easat-4204	633	20	"	"	PUNCT
easat-4204	633	21	what	what	PRON
easat-4204	633	22	do	do	VERB
easat-4204	633	23	measures	measure	NOUN
easat-4204	633	24	of	of	ADP
easat-4204	633	25	tax	tax	NOUN
easat-4204	633	26	aggressiveness	aggressiveness	NOUN
easat-4204	633	27	measure	measure	NOUN
easat-4204	633	28	?	?	PUNCT
easat-4204	634	1	,	,	PUNCT
easat-4204	634	2	"	"	PUNCT
easat-4204	634	3	presented	present	VERB
easat-4204	634	4	at	at	ADP
easat-4204	634	5	the	the	DET
easat-4204	634	6	103	103	NUM
easat-4204	634	7	annual	annual	ADJ
easat-4204	634	8	conference	conference	NOUN
easat-4204	634	9	on	on	ADP
easat-4204	634	10	taxation	taxation	NOUN
easat-4204	634	11	,	,	PUNCT
easat-4204	634	12	2010	2010	NUM
easat-4204	634	13	,	,	PUNCT
easat-4204	634	14	2010	2010	NUM
easat-4204	634	15	.	.	PUNCT
easat-4204	635	1	[	[	X
easat-4204	635	2	68	68	NUM
easat-4204	635	3	]	]	PUNCT
easat-4204	635	4	s.	s.	PROPN
easat-4204	635	5	d.	d.	PROPN
easat-4204	635	6	dyreng	dyreng	PROPN
easat-4204	635	7	,	,	PUNCT
easat-4204	635	8	m.	m.	PROPN
easat-4204	635	9	hanlon	hanlon	PROPN
easat-4204	635	10	,	,	PUNCT
easat-4204	635	11	e.	e.	PROPN
easat-4204	635	12	l.	l.	PROPN
easat-4204	635	13	maydew	maydew	PROPN
easat-4204	635	14	,	,	PUNCT
easat-4204	635	15	and	and	CCONJ
easat-4204	635	16	j.	j.	PROPN
easat-4204	635	17	r.	r.	PROPN
easat-4204	635	18	thornock	thornock	PROPN
easat-4204	635	19	,	,	PUNCT
easat-4204	635	20	"	"	PUNCT
easat-4204	635	21	changes	change	NOUN
easat-4204	635	22	in	in	ADP
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easat-4204	635	24	effective	effective	ADJ
easat-4204	635	25	tax	tax	NOUN
easat-4204	635	26	rates	rate	NOUN
easat-4204	635	27	over	over	ADP
easat-4204	635	28	the	the	DET
easat-4204	635	29	past	past	ADJ
easat-4204	635	30	25	25	NUM
easat-4204	635	31	years	year	NOUN
easat-4204	635	32	,	,	PUNCT
easat-4204	635	33	"	"	PUNCT
easat-4204	635	34	journal	journal	NOUN
easat-4204	635	35	of	of	ADP
easat-4204	635	36	financial	financial	ADJ
easat-4204	635	37	economics	economic	NOUN
easat-4204	635	38	,	,	PUNCT
easat-4204	635	39	vol	vol	NOUN
easat-4204	635	40	.	.	PROPN
easat-4204	635	41	124	124	NUM
easat-4204	635	42	,	,	PUNCT
easat-4204	635	43	no	no	INTJ
easat-4204	635	44	.	.	NOUN
easat-4204	635	45	3	3	NUM
easat-4204	635	46	,	,	PUNCT
easat-4204	635	47	pp	pp	ADJ
easat-4204	635	48	.	.	PUNCT
easat-4204	636	1	441	441	NUM
easat-4204	636	2	-	-	SYM
easat-4204	636	3	463	463	NUM
easat-4204	636	4	,	,	PUNCT
easat-4204	636	5	2017	2017	NUM
easat-4204	636	6	.	.	PUNCT
easat-4204	637	1	https://doi.org/10.1016/j.jfineco.2017.04.001	https://doi.org/10.1016/j.jfineco.2017.04.001	NOUN
easat-4204	637	2	[	[	X
easat-4204	637	3	69	69	NUM
easat-4204	637	4	]	]	X
easat-4204	637	5	d.	d.	PROPN
easat-4204	637	6	b.	b.	PROPN
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easat-4204	637	8	and	and	CCONJ
easat-4204	637	9	j.	j.	PROPN
easat-4204	637	10	s.	s.	PROPN
easat-4204	637	11	rigg	rigg	PROPN
easat-4204	637	12	,	,	PUNCT
easat-4204	637	13	"	"	PUNCT
easat-4204	637	14	advancing	advance	VERB
easat-4204	637	15	research	research	NOUN
easat-4204	637	16	methodology	methodology	NOUN
easat-4204	637	17	in	in	ADP
easat-4204	637	18	the	the	DET
easat-4204	637	19	african	african	ADJ
easat-4204	637	20	context	context	NOUN
easat-4204	637	21	:	:	PUNCT
easat-4204	637	22	techniques	technique	NOUN
easat-4204	637	23	,	,	PUNCT
easat-4204	637	24	methods	method	NOUN
easat-4204	637	25	,	,	PUNCT
easat-4204	637	26	and	and	CCONJ
easat-4204	637	27	designs	design	VERB
easat-4204	637	28	article	article	NOUN
easat-4204	637	29	information	information	NOUN
easat-4204	637	30	,	,	PUNCT
easat-4204	637	31	"	"	PUNCT
easat-4204	637	32	research	research	NOUN
easat-4204	637	33	methodology	methodology	NOUN
easat-4204	637	34	in	in	ADP
easat-4204	637	35	strategy	strategy	NOUN
easat-4204	637	36	and	and	CCONJ
easat-4204	637	37	management	management	NOUN
easat-4204	637	38	,	,	PUNCT
easat-4204	637	39	vol	vol	NOUN
easat-4204	637	40	.	.	PROPN
easat-4204	637	41	8	8	NUM
easat-4204	637	42	,	,	PUNCT
easat-4204	637	43	pp	pp	ADJ
easat-4204	637	44	.	.	PUNCT
easat-4204	638	1	189–213	189–213	NUM
easat-4204	638	2	,	,	PUNCT
easat-4204	638	3	2014	2014	NUM
easat-4204	638	4	.	.	PUNCT
easat-4204	639	1	https://doi.org/10.1108/s1479-838720140000010012	https://doi.org/10.1108/s1479-838720140000010012	PROPN
easat-4204	640	1	[	[	X
easat-4204	640	2	70	70	NUM
easat-4204	640	3	]	]	X
easat-4204	640	4	d.	d.	PROPN
easat-4204	640	5	denyer	denyer	PROPN
easat-4204	640	6	and	and	CCONJ
easat-4204	640	7	d.	d.	PROPN
easat-4204	640	8	tranfield	tranfield	PROPN
easat-4204	640	9	,	,	PUNCT
easat-4204	640	10	"	"	PUNCT
easat-4204	640	11	producing	produce	VERB
easat-4204	640	12	a	a	DET
easat-4204	640	13	systematic	systematic	ADJ
easat-4204	640	14	review	review	NOUN
easat-4204	640	15	.	.	PUNCT
easat-4204	641	1	in	in	ADP
easat-4204	641	2	d.	d.	PROPN
easat-4204	641	3	a.	a.	PROPN
easat-4204	641	4	buchanan	buchanan	PROPN
easat-4204	641	5	&	&	CCONJ
easat-4204	641	6	a.	a.	PROPN
easat-4204	641	7	bryman	bryman	PROPN
easat-4204	641	8	(	(	PUNCT
easat-4204	641	9	eds	ed	NOUN
easat-4204	641	10	.	.	PUNCT
easat-4204	641	11	)	)	PUNCT
easat-4204	641	12	,	,	PUNCT
easat-4204	641	13	the	the	DET
easat-4204	641	14	sage	sage	NOUN
easat-4204	641	15	handbook	handbook	NOUN
easat-4204	641	16	of	of	ADP
easat-4204	641	17	organizational	organizational	ADJ
easat-4204	641	18	research	research	NOUN
easat-4204	641	19	methods	method	NOUN
easat-4204	641	20	.	.	PUNCT
easat-4204	641	21	"	"	PUNCT
easat-4204	642	1	london	london	PROPN
easat-4204	642	2	:	:	PUNCT
easat-4204	642	3	sage	sage	NOUN
easat-4204	642	4	publications	publication	NOUN
easat-4204	642	5	ltd	ltd	PROPN
easat-4204	642	6	,	,	PUNCT
easat-4204	642	7	2009	2009	NUM
easat-4204	642	8	,	,	PUNCT
easat-4204	642	9	pp	pp	ADV
easat-4204	642	10	.	.	PUNCT
easat-4204	643	1	671–689	671–689	NUM
easat-4204	643	2	.	.	PUNCT
easat-4204	643	3	https://doi.org/10.1016/j.najef.2020.101143	https://doi.org/10.1016/j.najef.2020.101143	NOUN
easat-4204	643	4	https://doi.org/10.1080/23311975.2021.1944007	https://doi.org/10.1080/23311975.2021.1944007	VERB
easat-4204	643	5	https://doi.org/10.2308/accr.2010.85.3.1035	https://doi.org/10.2308/accr.2010.85.3.1035	PROPN
easat-4204	643	6	https://doi.org/10.1016/j.jpubeco.2008.09.004	https://doi.org/10.1016/j.jpubeco.2008.09.004	NOUN
easat-4204	643	7	https://doi.org/10.1086/ntj41791931	https://doi.org/10.1086/ntj41791931	PROPN
easat-4204	643	8	https://doi.org/10.1016/s0278-4254(96)00055-5	https://doi.org/10.1016/s0278-4254(96)00055-5	NOUN
easat-4204	643	9	https://doi.org/10.2308/accr.2009.84.2.467	https://doi.org/10.2308/accr.2009.84.2.467	ADJ
easat-4204	643	10	https://doi.org/10.2307/2491481	https://doi.org/10.2307/2491481	AUX
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easat-4204	643	12	https://doi.org/10.2308/atax-10056	https://doi.org/10.2308/atax-10056	NOUN
easat-4204	644	1	https://doi.org/10.1016/j.intacc.2011.04.005	https://doi.org/10.1016/j.intacc.2011.04.005	VERB
easat-4204	644	2	https://doi.org/10.1111/j.1911-3846.2010.01011.x	https://doi.org/10.1111/j.1911-3846.2010.01011.x	NOUN
easat-4204	644	3	https://doi.org/10.1111/j.1911-3846.2010.01011.x	https://doi.org/10.1111/j.1911-3846.2010.01011.x	NOUN
easat-4204	644	4	https://doi.org/10.1016/j.jfineco.2017.04.001	https://doi.org/10.1016/j.jfineco.2017.04.001	VERB
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easat-4204	644	10	and	and	CCONJ
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easat-4204	644	12	issn	issn	PROPN
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easat-4204	644	15	-	-	SYM
easat-4204	644	16	8484	8484	NUM
easat-4204	644	17	vol	vol	NOUN
easat-4204	644	18	.	.	PROPN
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easat-4204	645	2	,	,	PUNCT
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easat-4204	645	4	.	.	NOUN
easat-4204	645	5	1	1	NUM
easat-4204	645	6	:	:	PUNCT
easat-4204	645	7	628	628	NUM
easat-4204	645	8	-	-	SYM
easat-4204	645	9	648	648	NUM
easat-4204	645	10	,	,	PUNCT
easat-4204	645	11	2025	2025	NUM
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easat-4204	645	13	:	:	PUNCT
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easat-4204	645	18	the	the	DET
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easat-4204	645	23	gate	gate	NOUN
easat-4204	646	1	[	[	X
easat-4204	646	2	71	71	NUM
easat-4204	646	3	]	]	PUNCT
easat-4204	646	4	m.	m.	NOUN
easat-4204	646	5	m.	m.	PROPN
easat-4204	646	6	hasan	hasan	PROPN
easat-4204	646	7	,	,	PUNCT
easat-4204	646	8	a.	a.	NOUN
easat-4204	646	9	habib	habib	PROPN
easat-4204	646	10	,	,	PUNCT
easat-4204	646	11	and	and	CCONJ
easat-4204	646	12	n.	n.	PROPN
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easat-4204	646	14	,	,	PUNCT
easat-4204	646	15	"	"	PUNCT
easat-4204	646	16	asset	asset	NOUN
easat-4204	646	17	redeployability	redeployability	NOUN
easat-4204	646	18	and	and	CCONJ
easat-4204	646	19	corporate	corporate	ADJ
easat-4204	646	20	tax	tax	NOUN
easat-4204	646	21	avoidance	avoidance	NOUN
easat-4204	646	22	,	,	PUNCT
easat-4204	646	23	"	"	PUNCT
easat-4204	646	24	abacus	abacus	NOUN
easat-4204	646	25	,	,	PUNCT
easat-4204	646	26	vol	vol	NOUN
easat-4204	646	27	.	.	PROPN
easat-4204	646	28	57	57	NUM
easat-4204	646	29	,	,	PUNCT
easat-4204	646	30	no	no	INTJ
easat-4204	646	31	.	.	NOUN
easat-4204	646	32	2	2	NUM
easat-4204	646	33	,	,	PUNCT
easat-4204	646	34	pp	pp	ADJ
easat-4204	646	35	.	.	PUNCT
easat-4204	647	1	183	183	NUM
easat-4204	647	2	-	-	SYM
easat-4204	647	3	219	219	NUM
easat-4204	647	4	,	,	PUNCT
easat-4204	647	5	2021	2021	NUM
easat-4204	647	6	.	.	PUNCT
easat-4204	648	1	https://doi.org/10.1111/abac.12211	https://doi.org/10.1111/abac.12211	X
easat-4204	649	1	[	[	X
easat-4204	649	2	72	72	NUM
easat-4204	649	3	]	]	X
easat-4204	649	4	y.	y.	PROPN
easat-4204	649	5	j.	j.	PROPN
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easat-4204	649	7	,	,	PUNCT
easat-4204	649	8	"	"	PUNCT
easat-4204	649	9	the	the	DET
easat-4204	649	10	effects	effect	NOUN
easat-4204	649	11	of	of	ADP
easat-4204	649	12	analysts	analyst	NOUN
easat-4204	649	13	’	’	PART
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easat-4204	649	16	forecast	forecast	NOUN
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easat-4204	649	19	corporate	corporate	ADJ
easat-4204	649	20	tax	tax	NOUN
easat-4204	649	21	avoidance	avoidance	NOUN
easat-4204	649	22	:	:	PUNCT
easat-4204	649	23	an	an	DET
easat-4204	649	24	international	international	ADJ
easat-4204	649	25	analysis	analysis	NOUN
easat-4204	649	26	,	,	PUNCT
easat-4204	649	27	"	"	PUNCT
easat-4204	649	28	journal	journal	NOUN
easat-4204	649	29	of	of	ADP
easat-4204	649	30	contemporary	contemporary	PROPN
easat-4204	649	31	accounting	accounting	PROPN
easat-4204	649	32	&	&	CCONJ
easat-4204	649	33	economics	economic	NOUN
easat-4204	649	34	,	,	PUNCT
easat-4204	649	35	vol	vol	NOUN
easat-4204	649	36	.	.	PROPN
easat-4204	649	37	17	17	NUM
easat-4204	649	38	,	,	PUNCT
easat-4204	649	39	no	no	INTJ
easat-4204	649	40	.	.	NOUN
easat-4204	649	41	2	2	NUM
easat-4204	649	42	,	,	PUNCT
easat-4204	649	43	p.	p.	NOUN
easat-4204	649	44	100243	100243	NUM
easat-4204	649	45	,	,	PUNCT
easat-4204	649	46	2021	2021	NUM
easat-4204	649	47	.	.	PUNCT
easat-4204	650	1	https://doi.org/10.1016/j.jcae.2021.100243	https://doi.org/10.1016/j.jcae.2021.100243	ADJ
easat-4204	651	1	[	[	X
easat-4204	651	2	73	73	NUM
easat-4204	651	3	]	]	PUNCT
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easat-4204	651	11	and	and	CCONJ
easat-4204	651	12	h.	h.	PROPN
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easat-4204	651	14	,	,	PUNCT
easat-4204	651	15	"	"	PUNCT
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easat-4204	651	18	and	and	CCONJ
easat-4204	651	19	tax	tax	NOUN
easat-4204	651	20	avoidance	avoidance	NOUN
easat-4204	651	21	:	:	PUNCT
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easat-4204	651	34	,	,	PUNCT
easat-4204	651	35	vol	vol	NOUN
easat-4204	651	36	.	.	PROPN
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easat-4204	651	38	,	,	PUNCT
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easat-4204	651	40	.	.	NOUN
easat-4204	651	41	2	2	NUM
easat-4204	651	42	,	,	PUNCT
easat-4204	651	43	pp	pp	ADJ
easat-4204	651	44	.	.	PUNCT
easat-4204	652	1	196	196	NUM
easat-4204	652	2	-	-	SYM
easat-4204	652	3	211	211	NUM
easat-4204	652	4	,	,	PUNCT
easat-4204	652	5	2022	2022	NUM
easat-4204	652	6	.	.	PUNCT
easat-4204	653	1	https://doi.org/10.1108/agjsr-05-2022-0047	https://doi.org/10.1108/agjsr-05-2022-0047	NOUN
easat-4204	654	1	[	[	X
easat-4204	654	2	74	74	NUM
easat-4204	654	3	]	]	X
easat-4204	654	4	n.	n.	NOUN
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easat-4204	654	6	and	and	CCONJ
easat-4204	654	7	g.	g.	PROPN
easat-4204	654	8	p.	p.	PROPN
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easat-4204	654	17	the	the	DET
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easat-4204	654	21	(	(	PUNCT
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easat-4204	654	23	)	)	PUNCT
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easat-4204	654	25	and	and	CCONJ
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easat-4204	654	27	,	,	PUNCT
easat-4204	654	28	"	"	PUNCT
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easat-4204	654	30	.	.	PUNCT
easat-4204	655	1	[	[	X
easat-4204	655	2	75	75	NUM
easat-4204	655	3	]	]	PUNCT
easat-4204	655	4	i.	i.	PROPN
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easat-4204	655	7	and	and	CCONJ
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easat-4204	655	9	j.	j.	PROPN
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easat-4204	655	12	"	"	PUNCT
easat-4204	655	13	institutional	institutional	ADJ
easat-4204	655	14	shareholders	shareholder	NOUN
easat-4204	655	15	'	'	PART
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easat-4204	655	17	horizons	horizon	NOUN
easat-4204	655	18	and	and	CCONJ
easat-4204	655	19	tax	tax	NOUN
easat-4204	655	20	avoidance	avoidance	NOUN
easat-4204	655	21	,	,	PUNCT
easat-4204	655	22	"	"	PUNCT
easat-4204	655	23	the	the	DET
easat-4204	655	24	journal	journal	NOUN
easat-4204	655	25	of	of	ADP
easat-4204	655	26	the	the	DET
easat-4204	655	27	american	american	PROPN
easat-4204	655	28	taxation	taxation	PROPN
easat-4204	655	29	association	association	PROPN
easat-4204	655	30	,	,	PUNCT
easat-4204	655	31	vol	vol	NOUN
easat-4204	655	32	.	.	PROPN
easat-4204	655	33	35	35	NUM
easat-4204	655	34	,	,	PUNCT
easat-4204	655	35	no	no	INTJ
easat-4204	655	36	.	.	NOUN
easat-4204	655	37	1	1	NUM
easat-4204	655	38	,	,	PUNCT
easat-4204	655	39	pp	pp	ADJ
easat-4204	655	40	.	.	PUNCT
easat-4204	655	41	111	111	NUM
easat-4204	655	42	-	-	SYM
easat-4204	655	43	134	134	NUM
easat-4204	655	44	,	,	PUNCT
easat-4204	655	45	2013	2013	NUM
easat-4204	655	46	.	.	PUNCT
easat-4204	656	1	https://doi.org/	https://doi.org/	VERB
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easat-4204	656	3	/	/	SYM
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easat-4204	657	1	[	[	X
easat-4204	657	2	76	76	NUM
easat-4204	657	3	]	]	X
easat-4204	657	4	g.	g.	PROPN
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easat-4204	657	7	g.	g.	PROPN
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easat-4204	657	9	,	,	PUNCT
easat-4204	657	10	and	and	CCONJ
easat-4204	657	11	r.	r.	PROPN
easat-4204	657	12	lanis	lanis	PROPN
easat-4204	657	13	,	,	PUNCT
easat-4204	657	14	"	"	PUNCT
easat-4204	657	15	women	woman	NOUN
easat-4204	657	16	on	on	ADP
easat-4204	657	17	the	the	DET
easat-4204	657	18	board	board	NOUN
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easat-4204	657	23	tax	tax	NOUN
easat-4204	657	24	aggressiveness	aggressiveness	NOUN
easat-4204	657	25	in	in	ADP
easat-4204	657	26	australia	australia	PROPN
easat-4204	657	27	:	:	PUNCT
easat-4204	657	28	an	an	DET
easat-4204	657	29	empirical	empirical	ADJ
easat-4204	657	30	analysis	analysis	NOUN
easat-4204	657	31	,	,	PUNCT
easat-4204	657	32	"	"	PUNCT
easat-4204	657	33	accounting	accounting	NOUN
easat-4204	657	34	research	research	NOUN
easat-4204	657	35	journal	journal	NOUN
easat-4204	657	36	,	,	PUNCT
easat-4204	657	37	vol	vol	NOUN
easat-4204	657	38	.	.	PROPN
easat-4204	657	39	29	29	NUM
easat-4204	657	40	,	,	PUNCT
easat-4204	657	41	no	no	INTJ
easat-4204	657	42	.	.	NOUN
easat-4204	657	43	3	3	NUM
easat-4204	657	44	,	,	PUNCT
easat-4204	657	45	pp	pp	ADJ
easat-4204	657	46	.	.	PUNCT
easat-4204	658	1	313	313	NUM
easat-4204	658	2	-	-	SYM
easat-4204	658	3	331	331	NUM
easat-4204	658	4	,	,	PUNCT
easat-4204	658	5	2016	2016	NUM
easat-4204	658	6	.	.	PUNCT
easat-4204	659	1	http://dx.doi.org/10.1108/arj-09-2014-0079	http://dx.doi.org/10.1108/arj-09-2014-0079	PROPN
easat-4204	660	1	[	[	X
easat-4204	660	2	77	77	NUM
easat-4204	660	3	]	]	X
easat-4204	660	4	d.	d.	PROPN
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easat-4204	660	6	and	and	CCONJ
easat-4204	660	7	j.	j.	PROPN
easat-4204	660	8	manthey	manthey	PROPN
easat-4204	660	9	,	,	PUNCT
easat-4204	660	10	"	"	PUNCT
easat-4204	660	11	tax	tax	NOUN
easat-4204	660	12	avoidance	avoidance	NOUN
easat-4204	660	13	,	,	PUNCT
easat-4204	660	14	value	value	NOUN
easat-4204	660	15	creation	creation	NOUN
easat-4204	660	16	and	and	CCONJ
easat-4204	660	17	csr	csr	PROPN
easat-4204	660	18	–	–	PUNCT
easat-4204	660	19	a	a	DET
easat-4204	660	20	european	european	ADJ
easat-4204	660	21	perspective	perspective	NOUN
easat-4204	660	22	,	,	PUNCT
easat-4204	660	23	"	"	PUNCT
easat-4204	660	24	corporate	corporate	ADJ
easat-4204	660	25	governance	governance	NOUN
easat-4204	660	26	:	:	PUNCT
easat-4204	660	27	the	the	DET
easat-4204	660	28	international	international	ADJ
easat-4204	660	29	journal	journal	NOUN
easat-4204	660	30	of	of	ADP
easat-4204	660	31	business	business	NOUN
easat-4204	660	32	in	in	ADP
easat-4204	660	33	society	society	NOUN
easat-4204	660	34	,	,	PUNCT
easat-4204	660	35	vol	vol	NOUN
easat-4204	660	36	.	.	PROPN
easat-4204	660	37	17	17	NUM
easat-4204	660	38	,	,	PUNCT
easat-4204	660	39	no	no	INTJ
easat-4204	660	40	.	.	NOUN
easat-4204	660	41	5	5	NUM
easat-4204	660	42	,	,	PUNCT
easat-4204	660	43	pp	pp	ADJ
easat-4204	660	44	.	.	PUNCT
easat-4204	661	1	803	803	NUM
easat-4204	661	2	-	-	SYM
easat-4204	661	3	821	821	NUM
easat-4204	661	4	,	,	PUNCT
easat-4204	661	5	2017	2017	NUM
easat-4204	661	6	.	.	PUNCT
easat-4204	662	1	https://doi.org/10.1108/cg-08-2016-0166	https://doi.org/10.1108/cg-08-2016-0166	PROPN
easat-4204	663	1	[	[	X
easat-4204	663	2	78	78	NUM
easat-4204	663	3	]	]	PUNCT
easat-4204	663	4	m.	m.	NOUN
easat-4204	663	5	salehi	salehi	PROPN
easat-4204	663	6	,	,	PUNCT
easat-4204	663	7	h.	h.	PROPN
easat-4204	663	8	tarighi	tarighi	PROPN
easat-4204	663	9	,	,	PUNCT
easat-4204	663	10	and	and	CCONJ
easat-4204	663	11	t.	t.	PROPN
easat-4204	663	12	a.	a.	NOUN
easat-4204	663	13	shahri	shahri	PROPN
easat-4204	663	14	,	,	PUNCT
easat-4204	663	15	"	"	PUNCT
easat-4204	663	16	the	the	DET
easat-4204	663	17	effect	effect	NOUN
easat-4204	663	18	of	of	ADP
easat-4204	663	19	auditor	auditor	NOUN
easat-4204	663	20	characteristics	characteristic	NOUN
easat-4204	663	21	on	on	ADP
easat-4204	663	22	tax	tax	NOUN
easat-4204	663	23	avoidance	avoidance	NOUN
easat-4204	663	24	of	of	ADP
easat-4204	663	25	iranian	iranian	ADJ
easat-4204	663	26	companies	company	NOUN
easat-4204	663	27	,	,	PUNCT
easat-4204	663	28	"	"	PUNCT
easat-4204	663	29	journal	journal	NOUN
easat-4204	663	30	of	of	ADP
easat-4204	663	31	asian	asian	ADJ
easat-4204	663	32	business	business	NOUN
easat-4204	663	33	and	and	CCONJ
easat-4204	663	34	economic	economic	ADJ
easat-4204	663	35	studies	study	NOUN
easat-4204	663	36	,	,	PUNCT
easat-4204	663	37	vol	vol	NOUN
easat-4204	663	38	.	.	PROPN
easat-4204	663	39	27	27	NUM
easat-4204	663	40	,	,	PUNCT
easat-4204	663	41	no	no	INTJ
easat-4204	663	42	.	.	NOUN
easat-4204	663	43	2	2	NUM
easat-4204	663	44	,	,	PUNCT
easat-4204	663	45	pp	pp	ADJ
easat-4204	663	46	.	.	PUNCT
easat-4204	664	1	119	119	NUM
easat-4204	664	2	-	-	SYM
easat-4204	664	3	134	134	NUM
easat-4204	664	4	,	,	PUNCT
easat-4204	664	5	2020	2020	NUM
easat-4204	664	6	.	.	PUNCT
easat-4204	665	1	https://doi.org/10.1108/jabes-112018-0100	https://doi.org/10.1108/jabes-112018-0100	PROPN
easat-4204	666	1	[	[	X
easat-4204	666	2	79	79	NUM
easat-4204	666	3	]	]	X
easat-4204	666	4	b.	b.	PROPN
easat-4204	666	5	yoon	yoon	PROPN
easat-4204	666	6	,	,	PUNCT
easat-4204	666	7	j.-h	j.-h	PROPN
easat-4204	666	8	.	.	PUNCT
easat-4204	667	1	lee	lee	PROPN
easat-4204	667	2	,	,	PUNCT
easat-4204	667	3	and	and	CCONJ
easat-4204	667	4	j.-h	j.-h	NOUN
easat-4204	667	5	.	.	PUNCT
easat-4204	668	1	cho	cho	PROPN
easat-4204	668	2	,	,	PUNCT
easat-4204	668	3	"	"	PUNCT
easat-4204	668	4	the	the	DET
easat-4204	668	5	effect	effect	NOUN
easat-4204	668	6	of	of	ADP
easat-4204	668	7	esg	esg	PROPN
easat-4204	668	8	performance	performance	NOUN
easat-4204	668	9	on	on	ADP
easat-4204	668	10	tax	tax	NOUN
easat-4204	668	11	avoidance	avoidance	NOUN
easat-4204	668	12	—	—	PUNCT
easat-4204	668	13	evidence	evidence	NOUN
easat-4204	668	14	from	from	ADP
easat-4204	668	15	korea	korea	PROPN
easat-4204	668	16	,	,	PUNCT
easat-4204	668	17	"	"	PUNCT
easat-4204	668	18	sustainability	sustainability	NOUN
easat-4204	668	19	,	,	PUNCT
easat-4204	668	20	vol	vol	NOUN
easat-4204	668	21	.	.	PROPN
easat-4204	668	22	13	13	NUM
easat-4204	668	23	,	,	PUNCT
easat-4204	668	24	no	no	INTJ
easat-4204	668	25	.	.	NOUN
easat-4204	668	26	12	12	NUM
easat-4204	668	27	,	,	PUNCT
easat-4204	668	28	p.	p.	NOUN
easat-4204	668	29	6729	6729	NUM
easat-4204	668	30	,	,	PUNCT
easat-4204	668	31	2021	2021	NUM
easat-4204	668	32	.	.	PUNCT
easat-4204	669	1	https://doi.org/10.3390/su13126729	https://doi.org/10.3390/su13126729	PUNCT
easat-4204	670	1	[	[	X
easat-4204	670	2	80	80	NUM
easat-4204	670	3	]	]	PUNCT
easat-4204	670	4	b.	b.	PROPN
easat-4204	670	5	a.	a.	PROPN
easat-4204	670	6	badertscher	badertscher	PROPN
easat-4204	670	7	,	,	PUNCT
easat-4204	670	8	s.	s.	PROPN
easat-4204	670	9	p.	p.	PROPN
easat-4204	670	10	katz	katz	PROPN
easat-4204	670	11	,	,	PUNCT
easat-4204	670	12	and	and	CCONJ
easat-4204	670	13	s.	s.	PROPN
easat-4204	670	14	o.	o.	PROPN
easat-4204	670	15	rego	rego	PROPN
easat-4204	670	16	,	,	PUNCT
easat-4204	670	17	"	"	PUNCT
easat-4204	670	18	the	the	DET
easat-4204	670	19	separation	separation	NOUN
easat-4204	670	20	of	of	ADP
easat-4204	670	21	ownership	ownership	NOUN
easat-4204	670	22	and	and	CCONJ
easat-4204	670	23	control	control	NOUN
easat-4204	670	24	and	and	CCONJ
easat-4204	670	25	corporate	corporate	ADJ
easat-4204	670	26	tax	tax	NOUN
easat-4204	670	27	avoidance	avoidance	NOUN
easat-4204	670	28	,	,	PUNCT
easat-4204	670	29	"	"	PUNCT
easat-4204	670	30	journal	journal	NOUN
easat-4204	670	31	of	of	ADP
easat-4204	670	32	accounting	accounting	NOUN
easat-4204	670	33	and	and	CCONJ
easat-4204	670	34	economics	economic	NOUN
easat-4204	670	35	,	,	PUNCT
easat-4204	670	36	vol	vol	NOUN
easat-4204	670	37	.	.	PROPN
easat-4204	671	1	56	56	NUM
easat-4204	671	2	,	,	PUNCT
easat-4204	671	3	no	no	INTJ
easat-4204	671	4	.	.	NOUN
easat-4204	671	5	2	2	NUM
easat-4204	671	6	-	-	SYM
easat-4204	671	7	3	3	NUM
easat-4204	671	8	,	,	PUNCT
easat-4204	671	9	pp	pp	ADJ
easat-4204	671	10	.	.	PUNCT
easat-4204	672	1	228	228	NUM
easat-4204	672	2	-	-	SYM
easat-4204	672	3	250	250	NUM
easat-4204	672	4	,	,	PUNCT
easat-4204	672	5	2013	2013	NUM
easat-4204	672	6	.	.	PUNCT
easat-4204	673	1	http://dx.doi.org/10.1016/j.jacceco.2013.08.005	http://dx.doi.org/10.1016/j.jacceco.2013.08.005	PROPN
easat-4204	674	1	[	[	X
easat-4204	674	2	81	81	NUM
easat-4204	674	3	]	]	PUNCT
easat-4204	674	4	r.	r.	PROPN
easat-4204	674	5	g.	g.	PROPN
easat-4204	674	6	mais	mais	PROPN
easat-4204	674	7	and	and	CCONJ
easat-4204	674	8	d.	d.	PROPN
easat-4204	674	9	patmaningsih	patmaningsih	PROPN
easat-4204	674	10	,	,	PUNCT
easat-4204	674	11	"	"	PUNCT
easat-4204	674	12	effect	effect	NOUN
easat-4204	674	13	of	of	ADP
easat-4204	674	14	good	good	ADJ
easat-4204	674	15	corporate	corporate	ADJ
easat-4204	674	16	governance	governance	NOUN
easat-4204	674	17	on	on	ADP
easat-4204	674	18	tax	tax	NOUN
easat-4204	674	19	avoidance	avoidance	NOUN
easat-4204	674	20	of	of	ADP
easat-4204	674	21	the	the	DET
easat-4204	674	22	company	company	NOUN
easat-4204	674	23	in	in	ADP
easat-4204	674	24	listed	list	VERB
easat-4204	674	25	of	of	ADP
easat-4204	674	26	the	the	DET
easat-4204	674	27	indonesia	indonesia	PROPN
easat-4204	674	28	stock	stock	PROPN
easat-4204	674	29	exchange	exchange	PROPN
easat-4204	674	30	(	(	PUNCT
easat-4204	674	31	bei	bei	PROPN
easat-4204	674	32	)	)	PUNCT
easat-4204	674	33	,	,	PUNCT
easat-4204	674	34	"	"	PUNCT
easat-4204	674	35	jurnal	jurnal	ADJ
easat-4204	674	36	stei	stei	PROPN
easat-4204	674	37	ekonomi	ekonomi	PROPN
easat-4204	674	38	,	,	PUNCT
easat-4204	674	39	vol	vol	NOUN
easat-4204	674	40	.	.	PROPN
easat-4204	674	41	26	26	NUM
easat-4204	674	42	,	,	PUNCT
easat-4204	674	43	no	no	INTJ
easat-4204	674	44	.	.	NOUN
easat-4204	674	45	02	02	NUM
easat-4204	674	46	,	,	PUNCT
easat-4204	674	47	pp	pp	ADJ
easat-4204	674	48	.	.	PUNCT
easat-4204	675	1	230	230	NUM
easat-4204	675	2	-	-	SYM
easat-4204	675	3	243	243	NUM
easat-4204	675	4	,	,	PUNCT
easat-4204	675	5	2017	2017	NUM
easat-4204	675	6	.	.	PUNCT
easat-4204	676	1	[	[	X
easat-4204	676	2	82	82	X
easat-4204	676	3	]	]	X
easat-4204	676	4	j.	j.	PROPN
easat-4204	676	5	mindzak	mindzak	PROPN
easat-4204	676	6	and	and	CCONJ
easat-4204	676	7	t.	t.	PROPN
easat-4204	676	8	zeng	zeng	PROPN
easat-4204	676	9	,	,	PUNCT
easat-4204	676	10	"	"	PUNCT
easat-4204	676	11	pyramid	pyramid	NOUN
easat-4204	676	12	ownership	ownership	NOUN
easat-4204	676	13	structure	structure	NOUN
easat-4204	676	14	and	and	CCONJ
easat-4204	676	15	tax	tax	NOUN
easat-4204	676	16	avoidance	avoidance	NOUN
easat-4204	676	17	among	among	ADP
easat-4204	676	18	canadian	canadian	ADJ
easat-4204	676	19	firms	firm	NOUN
easat-4204	676	20	,	,	PUNCT
easat-4204	676	21	"	"	PUNCT
easat-4204	676	22	accounting	accounting	NOUN
easat-4204	676	23	research	research	NOUN
easat-4204	676	24	journal	journal	NOUN
easat-4204	676	25	,	,	PUNCT
easat-4204	676	26	vol	vol	NOUN
easat-4204	676	27	.	.	PROPN
easat-4204	676	28	33	33	NUM
easat-4204	676	29	,	,	PUNCT
easat-4204	676	30	no	no	INTJ
easat-4204	676	31	.	.	NOUN
easat-4204	676	32	1	1	NUM
easat-4204	676	33	,	,	PUNCT
easat-4204	676	34	pp	pp	ADJ
easat-4204	676	35	.	.	PUNCT
easat-4204	677	1	16	16	NUM
easat-4204	677	2	-	-	SYM
easat-4204	677	3	33	33	NUM
easat-4204	677	4	,	,	PUNCT
easat-4204	677	5	2020	2020	NUM
easat-4204	677	6	.	.	PUNCT
easat-4204	678	1	https://doi.org/10.1108/arj-02-2017-0036	https://doi.org/10.1108/arj-02-2017-0036	NOUN
easat-4204	679	1	[	[	X
easat-4204	679	2	83	83	NUM
easat-4204	679	3	]	]	PUNCT
easat-4204	679	4	a.	a.	NOUN
easat-4204	679	5	alkurdi	alkurdi	PROPN
easat-4204	679	6	and	and	CCONJ
easat-4204	679	7	g.	g.	PROPN
easat-4204	679	8	h.	h.	PROPN
easat-4204	679	9	mardini	mardini	PROPN
easat-4204	679	10	,	,	PUNCT
easat-4204	679	11	"	"	PUNCT
easat-4204	679	12	the	the	DET
easat-4204	679	13	impact	impact	NOUN
easat-4204	679	14	of	of	ADP
easat-4204	679	15	ownership	ownership	NOUN
easat-4204	679	16	structure	structure	NOUN
easat-4204	679	17	and	and	CCONJ
easat-4204	679	18	the	the	DET
easat-4204	679	19	board	board	NOUN
easat-4204	679	20	of	of	ADP
easat-4204	679	21	directors	director	NOUN
easat-4204	679	22	’	’	PART
easat-4204	679	23	composition	composition	NOUN
easat-4204	679	24	on	on	ADP
easat-4204	679	25	tax	tax	NOUN
easat-4204	679	26	avoidance	avoidance	NOUN
easat-4204	679	27	strategies	strategy	NOUN
easat-4204	679	28	:	:	PUNCT
easat-4204	679	29	empirical	empirical	ADJ
easat-4204	679	30	evidence	evidence	NOUN
easat-4204	679	31	from	from	ADP
easat-4204	679	32	jordan	jordan	PROPN
easat-4204	679	33	,	,	PUNCT
easat-4204	679	34	"	"	PUNCT
easat-4204	679	35	journal	journal	NOUN
easat-4204	679	36	of	of	ADP
easat-4204	679	37	financial	financial	ADJ
easat-4204	679	38	reporting	reporting	NOUN
easat-4204	679	39	and	and	CCONJ
easat-4204	679	40	accounting	accounting	NOUN
easat-4204	679	41	,	,	PUNCT
easat-4204	679	42	vol	vol	NOUN
easat-4204	679	43	.	.	PROPN
easat-4204	679	44	18	18	NUM
easat-4204	679	45	,	,	PUNCT
easat-4204	679	46	no	no	INTJ
easat-4204	679	47	.	.	NOUN
easat-4204	679	48	4	4	NUM
easat-4204	679	49	,	,	PUNCT
easat-4204	679	50	pp	pp	ADJ
easat-4204	679	51	.	.	PUNCT
easat-4204	680	1	795	795	NUM
easat-4204	680	2	-	-	SYM
easat-4204	680	3	812	812	NUM
easat-4204	680	4	,	,	PUNCT
easat-4204	680	5	2020	2020	NUM
easat-4204	680	6	.	.	PUNCT
easat-4204	681	1	https://doi.org/10.1108/jfra-01-2020-0001	https://doi.org/10.1108/jfra-01-2020-0001	PROPN
easat-4204	682	1	[	[	X
easat-4204	682	2	84	84	NUM
easat-4204	682	3	]	]	PUNCT
easat-4204	682	4	s.	s.	PROPN
easat-4204	682	5	sunarto	sunarto	PROPN
easat-4204	682	6	,	,	PUNCT
easat-4204	682	7	b.	b.	PROPN
easat-4204	682	8	widjaja	widjaja	PROPN
easat-4204	682	9	,	,	PUNCT
easat-4204	682	10	and	and	CCONJ
easat-4204	682	11	r.	r.	PROPN
easat-4204	682	12	m.	m.	PROPN
easat-4204	682	13	oktaviani	oktaviani	PROPN
easat-4204	682	14	,	,	PUNCT
easat-4204	682	15	"	"	PUNCT
easat-4204	682	16	the	the	DET
easat-4204	682	17	effect	effect	NOUN
easat-4204	682	18	of	of	ADP
easat-4204	682	19	corporate	corporate	ADJ
easat-4204	682	20	governance	governance	NOUN
easat-4204	682	21	on	on	ADP
easat-4204	682	22	tax	tax	NOUN
easat-4204	682	23	avoidance	avoidance	NOUN
easat-4204	682	24	:	:	PUNCT
easat-4204	682	25	the	the	DET
easat-4204	682	26	role	role	NOUN
easat-4204	682	27	of	of	ADP
easat-4204	682	28	profitability	profitability	NOUN
easat-4204	682	29	as	as	ADP
easat-4204	682	30	a	a	DET
easat-4204	682	31	mediating	mediate	VERB
easat-4204	682	32	variable	variable	NOUN
easat-4204	682	33	,	,	PUNCT
easat-4204	682	34	"	"	PUNCT
easat-4204	682	35	the	the	DET
easat-4204	682	36	journal	journal	NOUN
easat-4204	682	37	of	of	ADP
easat-4204	682	38	asian	asian	ADJ
easat-4204	682	39	finance	finance	NOUN
easat-4204	682	40	,	,	PUNCT
easat-4204	682	41	economics	economic	NOUN
easat-4204	682	42	and	and	CCONJ
easat-4204	682	43	business	business	NOUN
easat-4204	682	44	,	,	PUNCT
easat-4204	682	45	vol	vol	NOUN
easat-4204	682	46	.	.	PROPN
easat-4204	682	47	8	8	NUM
easat-4204	682	48	,	,	PUNCT
easat-4204	682	49	no	no	INTJ
easat-4204	682	50	.	.	NOUN
easat-4204	682	51	3	3	NUM
easat-4204	682	52	,	,	PUNCT
easat-4204	682	53	pp	pp	ADJ
easat-4204	682	54	.	.	PUNCT
easat-4204	683	1	217	217	NUM
easat-4204	683	2	-	-	SYM
easat-4204	683	3	227	227	NUM
easat-4204	683	4	,	,	PUNCT
easat-4204	683	5	2021	2021	NUM
easat-4204	683	6	.	.	PUNCT
easat-4204	684	1	https://doi.org/10.13106/jafeb.2021.vol8.no3.0217	https://doi.org/10.13106/jafeb.2021.vol8.no3.0217	X
easat-4204	684	2	[	[	X
easat-4204	684	3	85	85	NUM
easat-4204	684	4	]	]	PUNCT
easat-4204	684	5	w.	w.	PROPN
easat-4204	684	6	wang	wang	PROPN
easat-4204	684	7	,	,	PUNCT
easat-4204	684	8	h.	h.	PROPN
easat-4204	684	9	wang	wang	PROPN
easat-4204	684	10	,	,	PUNCT
easat-4204	684	11	and	and	CCONJ
easat-4204	684	12	j.	j.	PROPN
easat-4204	684	13	g.	g.	PROPN
easat-4204	684	14	wu	wu	PROPN
easat-4204	684	15	,	,	PUNCT
easat-4204	684	16	"	"	PUNCT
easat-4204	684	17	mixed	mixed	ADJ
easat-4204	684	18	ownership	ownership	NOUN
easat-4204	684	19	reform	reform	NOUN
easat-4204	684	20	and	and	CCONJ
easat-4204	684	21	corporate	corporate	ADJ
easat-4204	684	22	tax	tax	NOUN
easat-4204	684	23	avoidance	avoidance	NOUN
easat-4204	684	24	:	:	PUNCT
easat-4204	684	25	evidence	evidence	NOUN
easat-4204	684	26	of	of	ADP
easat-4204	684	27	chinese	chinese	ADJ
easat-4204	684	28	listed	list	VERB
easat-4204	684	29	firms	firm	NOUN
easat-4204	684	30	,	,	PUNCT
easat-4204	684	31	"	"	PUNCT
easat-4204	684	32	pacific	pacific	ADJ
easat-4204	684	33	-	-	PUNCT
easat-4204	684	34	basin	basin	NOUN
easat-4204	684	35	finance	finance	NOUN
easat-4204	684	36	journal	journal	NOUN
easat-4204	684	37	,	,	PUNCT
easat-4204	684	38	vol	vol	NOUN
easat-4204	684	39	.	.	PROPN
easat-4204	684	40	69	69	NUM
easat-4204	684	41	,	,	PUNCT
easat-4204	684	42	p.	p.	NOUN
easat-4204	684	43	101648	101648	NUM
easat-4204	684	44	,	,	PUNCT
easat-4204	684	45	2021	2021	NUM
easat-4204	684	46	.	.	PUNCT
easat-4204	685	1	https://doi.org/10.1016/j.pacfin.2021.101648	https://doi.org/10.1016/j.pacfin.2021.101648	NOUN
easat-4204	686	1	[	[	X
easat-4204	686	2	86	86	NUM
easat-4204	686	3	]	]	PUNCT
easat-4204	686	4	p.	p.	NOUN
easat-4204	686	5	a.	a.	NOUN
easat-4204	686	6	darsani	darsani	PROPN
easat-4204	686	7	and	and	CCONJ
easat-4204	686	8	i.	i.	PROPN
easat-4204	686	9	m.	m.	PROPN
easat-4204	686	10	sukartha	sukartha	PROPN
easat-4204	686	11	,	,	PUNCT
easat-4204	686	12	"	"	PUNCT
easat-4204	686	13	the	the	DET
easat-4204	686	14	effect	effect	NOUN
easat-4204	686	15	of	of	ADP
easat-4204	686	16	institutional	institutional	ADJ
easat-4204	686	17	ownership	ownership	NOUN
easat-4204	686	18	,	,	PUNCT
easat-4204	686	19	profitability	profitability	NOUN
easat-4204	686	20	,	,	PUNCT
easat-4204	686	21	leverage	leverage	NOUN
easat-4204	686	22	and	and	CCONJ
easat-4204	686	23	capital	capital	NOUN
easat-4204	686	24	intensity	intensity	NOUN
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easat-4204	686	27	tax	tax	NOUN
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easat-4204	686	30	"	"	PUNCT
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easat-4204	686	32	journal	journal	PROPN
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easat-4204	686	35	and	and	CCONJ
easat-4204	686	36	social	social	ADJ
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easat-4204	686	39	,	,	PUNCT
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easat-4204	686	41	.	.	PROPN
easat-4204	686	42	5	5	NUM
easat-4204	686	43	,	,	PUNCT
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easat-4204	686	45	.	.	NOUN
easat-4204	686	46	1	1	NUM
easat-4204	686	47	,	,	PUNCT
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easat-4204	686	49	.	.	PUNCT
easat-4204	687	1	13	13	NUM
easat-4204	687	2	-	-	SYM
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easat-4204	687	5	2021	2021	NUM
easat-4204	687	6	.	.	PUNCT
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easat-4204	688	2	87	87	NUM
easat-4204	688	3	]	]	PUNCT
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easat-4204	688	7	,	,	PUNCT
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easat-4204	688	16	and	and	CCONJ
easat-4204	688	17	d.	d.	PROPN
easat-4204	688	18	f.	f.	PROPN
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easat-4204	688	28	tax	tax	NOUN
easat-4204	688	29	avoidance	avoidance	NOUN
easat-4204	688	30	,	,	PUNCT
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easat-4204	688	32	journal	journal	NOUN
easat-4204	688	33	of	of	ADP
easat-4204	688	34	accounting	accounting	NOUN
easat-4204	688	35	and	and	CCONJ
easat-4204	688	36	economics	economic	NOUN
easat-4204	688	37	,	,	PUNCT
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easat-4204	688	39	.	.	PROPN
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easat-4204	688	41	,	,	PUNCT
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easat-4204	688	43	.	.	NOUN
easat-4204	688	44	1	1	NUM
easat-4204	688	45	,	,	PUNCT
easat-4204	688	46	pp	pp	ADJ
easat-4204	688	47	.	.	PUNCT
easat-4204	689	1	1	1	NUM
easat-4204	689	2	-	-	SYM
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easat-4204	689	4	,	,	PUNCT
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easat-4204	689	6	.	.	PUNCT
easat-4204	690	1	http://dx.doi.org/10.1016/j.jacceco.2015.02.003	http://dx.doi.org/10.1016/j.jacceco.2015.02.003	PROPN
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easat-4204	691	2	88	88	NUM
easat-4204	691	3	]	]	PUNCT
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easat-4204	691	5	a.	a.	NOUN
easat-4204	691	6	tandean	tandean	PROPN
easat-4204	691	7	and	and	CCONJ
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easat-4204	691	16	governance	governance	NOUN
easat-4204	691	17	on	on	ADP
easat-4204	691	18	tax	tax	NOUN
easat-4204	691	19	avoidance	avoidance	NOUN
easat-4204	691	20	:	:	PUNCT
easat-4204	691	21	an	an	DET
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easat-4204	691	29	idx	idx	PROPN
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easat-4204	691	32	-	-	SYM
easat-4204	691	33	2013	2013	NUM
easat-4204	691	34	,	,	PUNCT
easat-4204	691	35	"	"	PUNCT
easat-4204	691	36	asian	asian	ADJ
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easat-4204	691	41	,	,	PUNCT
easat-4204	691	42	vol	vol	NOUN
easat-4204	691	43	.	.	PROPN
easat-4204	691	44	1	1	NUM
easat-4204	691	45	,	,	PUNCT
easat-4204	691	46	no	no	INTJ
easat-4204	691	47	.	.	NOUN
easat-4204	691	48	1	1	NUM
easat-4204	691	49	,	,	PUNCT
easat-4204	691	50	pp	pp	ADJ
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easat-4204	691	55	.	.	PUNCT
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easat-4204	693	2	89	89	NUM
easat-4204	693	3	]	]	PUNCT
easat-4204	693	4	j.	j.	PROPN
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easat-4204	693	6	-	-	PUNCT
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easat-4204	693	12	-	-	PUNCT
easat-4204	693	13	bosch	bosch	PROPN
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easat-4204	693	15	d.	d.	PROPN
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easat-4204	693	18	and	and	CCONJ
easat-4204	693	19	d.	d.	PROPN
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easat-4204	693	24	"	"	PUNCT
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easat-4204	693	30	and	and	CCONJ
easat-4204	693	31	tax	tax	NOUN
easat-4204	693	32	avoidance	avoidance	NOUN
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easat-4204	693	54	.	.	PROPN
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easat-4204	694	2	,	,	PUNCT
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easat-4204	694	5	1	1	NUM
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easat-4204	694	8	.	.	PUNCT
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easat-4204	694	10	-	-	SYM
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easat-4204	695	1	[	[	X
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easat-4204	695	3	]	]	PUNCT
easat-4204	695	4	h.	h.	PROPN
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easat-4204	695	20	?	?	PUNCT
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easat-4204	696	2	,	,	PUNCT
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easat-4204	696	6	,	,	PUNCT
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easat-4204	696	9	,	,	PUNCT
easat-4204	696	10	2021	2021	NUM
easat-4204	696	11	.	.	PUNCT
easat-4204	697	1	https://doi.org/10.3390/jrfm14100487	https://doi.org/10.3390/jrfm14100487	PROPN
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easat-4204	698	13	h.	h.	PROPN
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easat-4204	698	41	.	.	PROPN
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easat-4204	698	46	,	,	PUNCT
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easat-4204	701	1	https://doi.org/10.1080/23322039.2021.2023263	https://doi.org/10.1080/23322039.2021.2023263	X
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easat-4204	702	24	?	?	PUNCT
easat-4204	703	1	a	a	DET
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easat-4204	703	5	"	"	PUNCT
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easat-4204	703	13	,	,	PUNCT
easat-4204	703	14	vol	vol	NOUN
easat-4204	703	15	.	.	PROPN
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easat-4204	705	6	:	:	PUNCT
easat-4204	705	7	628	628	NUM
easat-4204	705	8	-	-	SYM
easat-4204	705	9	648	648	NUM
easat-4204	705	10	,	,	PUNCT
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easat-4204	705	13	:	:	PUNCT
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easat-4204	706	2	94	94	NUM
easat-4204	706	3	]	]	PUNCT
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easat-4204	706	10	,	,	PUNCT
easat-4204	706	11	and	and	CCONJ
easat-4204	706	12	h.	h.	PROPN
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easat-4204	706	16	demographic	demographic	ADJ
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easat-4204	706	29	evidence	evidence	NOUN
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easat-4204	706	45	,	,	PUNCT
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easat-4204	706	48	2	2	NUM
easat-4204	706	49	,	,	PUNCT
easat-4204	706	50	pp	pp	ADJ
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easat-4204	707	1	199212	199212	NUM
easat-4204	707	2	,	,	PUNCT
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easat-4204	707	4	.	.	PUNCT
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easat-4204	709	2	95	95	NUM
easat-4204	709	3	]	]	PUNCT
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easat-4204	709	19	:	:	PUNCT
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easat-4204	709	30	?	?	PUNCT
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easat-4204	709	32	"	"	PUNCT
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easat-4204	709	41	,	,	PUNCT
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easat-4204	709	44	4	4	NUM
easat-4204	709	45	,	,	PUNCT
easat-4204	709	46	pp	pp	ADJ
easat-4204	709	47	.	.	PUNCT
easat-4204	710	1	1389	1389	NUM
easat-4204	710	2	-	-	SYM
easat-4204	710	3	1408	1408	NUM
easat-4204	710	4	,	,	PUNCT
easat-4204	710	5	2020	2020	NUM
easat-4204	710	6	.	.	PUNCT
easat-4204	711	1	https://doi.org/10.1108/jfc-09-2019-0122	https://doi.org/10.1108/jfc-09-2019-0122	X
easat-4204	712	1	[	[	X
easat-4204	712	2	96	96	NUM
easat-4204	712	3	]	]	X
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easat-4204	712	5	a.	a.	PROPN
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easat-4204	712	7	and	and	CCONJ
easat-4204	712	8	e.	e.	PROPN
easat-4204	712	9	c.	c.	PROPN
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easat-4204	712	12	"	"	PUNCT
easat-4204	712	13	corporate	corporate	ADJ
easat-4204	712	14	governance	governance	NOUN
easat-4204	712	15	and	and	CCONJ
easat-4204	712	16	tax	tax	NOUN
easat-4204	712	17	avoidance	avoidance	NOUN
easat-4204	712	18	:	:	PUNCT
easat-4204	712	19	evidence	evidence	NOUN
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easat-4204	712	28	"	"	PUNCT
easat-4204	712	29	macro	macro	ADJ
easat-4204	712	30	management	management	NOUN
easat-4204	712	31	&	&	CCONJ
easat-4204	712	32	public	public	ADJ
easat-4204	712	33	policies	policy	NOUN
easat-4204	712	34	,	,	PUNCT
easat-4204	712	35	vol	vol	NOUN
easat-4204	712	36	.	.	PROPN
easat-4204	713	1	2	2	NUM
easat-4204	713	2	,	,	PUNCT
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easat-4204	713	6	,	,	PUNCT
easat-4204	713	7	pp	pp	ADJ
easat-4204	713	8	.	.	PUNCT
easat-4204	714	1	40	40	NUM
easat-4204	714	2	-	-	SYM
easat-4204	714	3	47	47	NUM
easat-4204	714	4	,	,	PUNCT
easat-4204	714	5	2020	2020	NUM
easat-4204	714	6	.	.	PUNCT
easat-4204	715	1	https://doi.org/10.30564/mmpp.v2i4.2632	https://doi.org/10.30564/mmpp.v2i4.2632	PROPN
easat-4204	715	2	[	[	X
easat-4204	715	3	97	97	NUM
easat-4204	715	4	]	]	PUNCT
easat-4204	715	5	a.	a.	NOUN
easat-4204	715	6	dakhli	dakhli	NOUN
easat-4204	715	7	,	,	PUNCT
easat-4204	715	8	"	"	PUNCT
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easat-4204	715	12	corporate	corporate	ADJ
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easat-4204	715	16	impact	impact	NOUN
easat-4204	715	17	on	on	ADP
easat-4204	715	18	tax	tax	NOUN
easat-4204	715	19	avoidance	avoidance	NOUN
easat-4204	715	20	?	?	PUNCT
easat-4204	716	1	the	the	DET
easat-4204	716	2	mediating	mediate	VERB
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easat-4204	716	6	social	social	ADJ
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easat-4204	716	8	,	,	PUNCT
easat-4204	716	9	"	"	PUNCT
easat-4204	716	10	corporate	corporate	ADJ
easat-4204	716	11	governance	governance	NOUN
easat-4204	716	12	international	international	NOUN
easat-4204	716	13	,	,	PUNCT
easat-4204	716	14	journal	journal	NOUN
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easat-4204	716	17	in	in	ADP
easat-4204	716	18	society	society	NOUN
easat-4204	716	19	,	,	PUNCT
easat-4204	716	20	vol	vol	NOUN
easat-4204	716	21	.	.	PROPN
easat-4204	716	22	22	22	NUM
easat-4204	716	23	,	,	PUNCT
easat-4204	716	24	no	no	INTJ
easat-4204	716	25	.	.	NOUN
easat-4204	716	26	4	4	NUM
easat-4204	716	27	,	,	PUNCT
easat-4204	716	28	pp	pp	ADJ
easat-4204	716	29	.	.	PUNCT
easat-4204	717	1	821	821	NUM
easat-4204	717	2	-	-	SYM
easat-4204	717	3	845	845	NUM
easat-4204	717	4	,	,	PUNCT
easat-4204	717	5	2022	2022	NUM
easat-4204	717	6	.	.	PUNCT
easat-4204	718	1	https://doi.org/10.1108/cg-07-2021-0265	https://doi.org/10.1108/cg-07-2021-0265	X
easat-4204	719	1	[	[	X
easat-4204	719	2	98	98	NUM
easat-4204	719	3	]	]	X
easat-4204	719	4	e.	e.	PROPN
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easat-4204	719	8	s.	s.	PROPN
easat-4204	719	9	a.	a.	PROPN
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easat-4204	719	11	,	,	PUNCT
easat-4204	719	12	"	"	PUNCT
easat-4204	719	13	the	the	DET
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easat-4204	719	16	standalone	standalone	ADJ
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easat-4204	719	22	:	:	PUNCT
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easat-4204	719	26	,	,	PUNCT
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easat-4204	719	30	journal	journal	NOUN
easat-4204	719	31	,	,	PUNCT
easat-4204	719	32	vol	vol	NOUN
easat-4204	719	33	.	.	PROPN
easat-4204	719	34	8	8	NUM
easat-4204	719	35	,	,	PUNCT
easat-4204	719	36	no	no	INTJ
easat-4204	719	37	.	.	NOUN
easat-4204	719	38	1	1	NUM
easat-4204	719	39	,	,	PUNCT
easat-4204	719	40	p.	p.	NOUN
easat-4204	719	41	9	9	NUM
easat-4204	719	42	,	,	PUNCT
easat-4204	719	43	2022	2022	NUM
easat-4204	719	44	.	.	PUNCT
easat-4204	720	1	https://doi.org/10.1186/s43093-022-00120-0	https://doi.org/10.1186/s43093-022-00120-0	NUM
easat-4204	721	1	[	[	X
easat-4204	721	2	99	99	NUM
easat-4204	721	3	]	]	X
easat-4204	721	4	h.	h.	PROPN
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easat-4204	721	9	,	,	PUNCT
easat-4204	721	10	s.	s.	PROPN
easat-4204	721	11	qu	qu	PROPN
easat-4204	721	12	,	,	PUNCT
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easat-4204	721	14	fang	fang	PROPN
easat-4204	721	15	,	,	PUNCT
easat-4204	721	16	l.	l.	PROPN
easat-4204	721	17	luo	luo	PROPN
easat-4204	721	18	,	,	PUNCT
easat-4204	721	19	and	and	CCONJ
easat-4204	721	20	g.	g.	PROPN
easat-4204	721	21	xiong	xiong	PROPN
easat-4204	721	22	,	,	PUNCT
easat-4204	721	23	"	"	PUNCT
easat-4204	721	24	environmental	environmental	ADJ
easat-4204	721	25	regulation	regulation	NOUN
easat-4204	721	26	and	and	CCONJ
easat-4204	721	27	corporate	corporate	ADJ
easat-4204	721	28	tax	tax	NOUN
easat-4204	721	29	avoidance	avoidance	NOUN
easat-4204	721	30	:	:	PUNCT
easat-4204	721	31	a	a	DET
easat-4204	721	32	quasi	quasi	ADJ
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easat-4204	721	36	study	study	NOUN
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easat-4204	721	38	on	on	ADP
easat-4204	721	39	china	china	PROPN
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easat-4204	721	42	environmental	environmental	ADJ
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easat-4204	721	44	law	law	NOUN
easat-4204	721	45	,	,	PUNCT
easat-4204	721	46	"	"	PUNCT
easat-4204	721	47	journal	journal	NOUN
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easat-4204	721	49	environmental	environmental	ADJ
easat-4204	721	50	management	management	NOUN
easat-4204	721	51	,	,	PUNCT
easat-4204	721	52	vol	vol	NOUN
easat-4204	721	53	.	.	PROPN
easat-4204	721	54	296	296	NUM
easat-4204	721	55	,	,	PUNCT
easat-4204	721	56	p.	p.	NOUN
easat-4204	721	57	113160	113160	NUM
easat-4204	721	58	,	,	PUNCT
easat-4204	721	59	2021	2021	NUM
easat-4204	721	60	.	.	PUNCT
easat-4204	722	1	https://doi.org/10.1016/j.jenvman.2021.113160	https://doi.org/10.1016/j.jenvman.2021.113160	NOUN
easat-4204	723	1	[	[	X
easat-4204	723	2	100	100	NUM
easat-4204	723	3	]	]	PUNCT
easat-4204	723	4	h.	h.	PROPN
easat-4204	723	5	liu	liu	PROPN
easat-4204	723	6	and	and	CCONJ
easat-4204	723	7	h.-a	h.-a	PROPN
easat-4204	723	8	.	.	PUNCT
easat-4204	724	1	lee	lee	PROPN
easat-4204	724	2	,	,	PUNCT
easat-4204	724	3	"	"	PUNCT
easat-4204	724	4	the	the	DET
easat-4204	724	5	effect	effect	NOUN
easat-4204	724	6	of	of	ADP
easat-4204	724	7	corporate	corporate	ADJ
easat-4204	724	8	social	social	ADJ
easat-4204	724	9	responsibility	responsibility	NOUN
easat-4204	724	10	on	on	ADP
easat-4204	724	11	earnings	earning	NOUN
easat-4204	724	12	management	management	NOUN
easat-4204	724	13	and	and	CCONJ
easat-4204	724	14	tax	tax	NOUN
easat-4204	724	15	avoidance	avoidance	NOUN
easat-4204	724	16	in	in	ADP
easat-4204	724	17	chinese	chinese	ADJ
easat-4204	724	18	listed	list	VERB
easat-4204	724	19	companies	company	NOUN
easat-4204	724	20	,	,	PUNCT
easat-4204	724	21	"	"	PUNCT
easat-4204	724	22	international	international	ADJ
easat-4204	724	23	journal	journal	NOUN
easat-4204	724	24	of	of	ADP
easat-4204	724	25	accounting	accounting	PROPN
easat-4204	724	26	&	&	CCONJ
easat-4204	724	27	information	information	NOUN
easat-4204	724	28	management	management	PROPN
easat-4204	724	29	,	,	PUNCT
easat-4204	724	30	vol	vol	NOUN
easat-4204	724	31	.	.	PROPN
easat-4204	724	32	27	27	NUM
easat-4204	724	33	,	,	PUNCT
easat-4204	724	34	no	no	INTJ
easat-4204	724	35	.	.	NOUN
easat-4204	724	36	4	4	NUM
easat-4204	724	37	,	,	PUNCT
easat-4204	724	38	pp	pp	ADJ
easat-4204	724	39	.	.	PUNCT
easat-4204	725	1	632	632	NUM
easat-4204	725	2	-	-	SYM
easat-4204	725	3	652	652	NUM
easat-4204	725	4	,	,	PUNCT
easat-4204	725	5	2019	2019	NUM
easat-4204	725	6	.	.	PUNCT
easat-4204	726	1	https://doi.org/10.1108/ijaim-08-2018-0095	https://doi.org/10.1108/ijaim-08-2018-0095	NOUN
easat-4204	727	1	[	[	X
easat-4204	727	2	101	101	X
easat-4204	727	3	]	]	PUNCT
easat-4204	727	4	b.	b.	PROPN
easat-4204	727	5	salhi	salhi	PROPN
easat-4204	727	6	,	,	PUNCT
easat-4204	727	7	r.	r.	PROPN
easat-4204	727	8	riguen	riguen	PROPN
easat-4204	727	9	,	,	PUNCT
easat-4204	727	10	m.	m.	NOUN
easat-4204	727	11	kachouri	kachouri	PROPN
easat-4204	727	12	,	,	PUNCT
easat-4204	727	13	and	and	CCONJ
easat-4204	727	14	a.	a.	PROPN
easat-4204	727	15	jarboui	jarboui	PROPN
easat-4204	727	16	,	,	PUNCT
easat-4204	727	17	"	"	PUNCT
easat-4204	727	18	the	the	DET
easat-4204	727	19	mediating	mediate	VERB
easat-4204	727	20	role	role	NOUN
easat-4204	727	21	of	of	ADP
easat-4204	727	22	corporate	corporate	ADJ
easat-4204	727	23	social	social	ADJ
easat-4204	727	24	responsibility	responsibility	NOUN
easat-4204	727	25	on	on	ADP
easat-4204	727	26	the	the	DET
easat-4204	727	27	relationship	relationship	NOUN
easat-4204	727	28	between	between	ADP
easat-4204	727	29	governance	governance	NOUN
easat-4204	727	30	and	and	CCONJ
easat-4204	727	31	tax	tax	NOUN
easat-4204	727	32	avoidance	avoidance	NOUN
easat-4204	727	33	:	:	PUNCT
easat-4204	727	34	uk	uk	PROPN
easat-4204	727	35	common	common	ADJ
easat-4204	727	36	law	law	NOUN
easat-4204	727	37	versus	versus	ADP
easat-4204	727	38	french	french	ADJ
easat-4204	727	39	civil	civil	ADJ
easat-4204	727	40	law	law	NOUN
easat-4204	727	41	,	,	PUNCT
easat-4204	727	42	"	"	PUNCT
easat-4204	727	43	social	social	ADJ
easat-4204	727	44	responsibility	responsibility	NOUN
easat-4204	727	45	journal	journal	NOUN
easat-4204	727	46	,	,	PUNCT
easat-4204	727	47	vol	vol	NOUN
easat-4204	727	48	.	.	PROPN
easat-4204	727	49	16	16	NUM
easat-4204	727	50	,	,	PUNCT
easat-4204	727	51	no	no	INTJ
easat-4204	727	52	.	.	NOUN
easat-4204	727	53	8	8	NUM
easat-4204	727	54	,	,	PUNCT
easat-4204	727	55	pp	pp	ADJ
easat-4204	727	56	.	.	PUNCT
easat-4204	728	1	1149	1149	NUM
easat-4204	728	2	-	-	SYM
easat-4204	728	3	1168	1168	NUM
easat-4204	728	4	,	,	PUNCT
easat-4204	728	5	2020	2020	NUM
easat-4204	728	6	.	.	PUNCT
easat-4204	729	1	https://doi.org/10.1108/srj-04-2019-0125	https://doi.org/10.1108/srj-04-2019-0125	VERB
easat-4204	730	1	[	[	X
easat-4204	730	2	102	102	NUM
easat-4204	730	3	]	]	X
easat-4204	730	4	a.	a.	NOUN
easat-4204	730	5	firmansyah	firmansyah	PROPN
easat-4204	730	6	et	et	PROPN
easat-4204	730	7	al	al	PROPN
easat-4204	730	8	.	.	PROPN
easat-4204	730	9	,	,	PUNCT
easat-4204	730	10	"	"	PUNCT
easat-4204	730	11	political	political	ADJ
easat-4204	730	12	connections	connection	NOUN
easat-4204	730	13	,	,	PUNCT
easat-4204	730	14	investment	investment	NOUN
easat-4204	730	15	opportunity	opportunity	NOUN
easat-4204	730	16	sets	set	NOUN
easat-4204	730	17	,	,	PUNCT
easat-4204	730	18	tax	tax	NOUN
easat-4204	730	19	avoidance	avoidance	NOUN
easat-4204	730	20	:	:	PUNCT
easat-4204	730	21	does	do	AUX
easat-4204	730	22	corporate	corporate	ADJ
easat-4204	730	23	social	social	ADJ
easat-4204	730	24	responsibility	responsibility	NOUN
easat-4204	730	25	disclosure	disclosure	NOUN
easat-4204	730	26	in	in	ADP
easat-4204	730	27	indonesia	indonesia	PROPN
easat-4204	730	28	have	have	VERB
easat-4204	730	29	a	a	DET
easat-4204	730	30	role	role	NOUN
easat-4204	730	31	?	?	PUNCT
easat-4204	730	32	,	,	PUNCT
easat-4204	730	33	"	"	PUNCT
easat-4204	730	34	heliyon	heliyon	NOUN
easat-4204	730	35	,	,	PUNCT
easat-4204	730	36	vol	vol	NOUN
easat-4204	730	37	.	.	PROPN
easat-4204	730	38	8	8	NUM
easat-4204	730	39	,	,	PUNCT
easat-4204	730	40	no	no	INTJ
easat-4204	730	41	.	.	NOUN
easat-4204	730	42	8	8	NUM
easat-4204	730	43	,	,	PUNCT
easat-4204	730	44	p.	p.	NOUN
easat-4204	730	45	e10155	e10155	NOUN
easat-4204	730	46	,	,	PUNCT
easat-4204	730	47	2022	2022	NUM
easat-4204	730	48	.	.	PUNCT
easat-4204	731	1	https://doi.org/10.1016/j.heliyon.2022.e10155	https://doi.org/10.1016/j.heliyon.2022.e10155	PUNCT
easat-4204	732	1	[	[	X
easat-4204	732	2	103	103	NUM
easat-4204	732	3	]	]	X
easat-4204	732	4	g.	g.	PROPN
easat-4204	732	5	richardson	richardson	PROPN
easat-4204	732	6	,	,	PUNCT
easat-4204	732	7	g.	g.	PROPN
easat-4204	732	8	taylor	taylor	PROPN
easat-4204	732	9	,	,	PUNCT
easat-4204	732	10	and	and	CCONJ
easat-4204	732	11	r.	r.	PROPN
easat-4204	732	12	lanis	lanis	PROPN
easat-4204	732	13	,	,	PUNCT
easat-4204	732	14	"	"	PUNCT
easat-4204	732	15	the	the	DET
easat-4204	732	16	impact	impact	NOUN
easat-4204	732	17	of	of	ADP
easat-4204	732	18	financial	financial	ADJ
easat-4204	732	19	distress	distress	NOUN
easat-4204	732	20	on	on	ADP
easat-4204	732	21	corporate	corporate	ADJ
easat-4204	732	22	tax	tax	NOUN
easat-4204	732	23	avoidance	avoidance	NOUN
easat-4204	732	24	spanning	span	VERB
easat-4204	732	25	the	the	DET
easat-4204	732	26	global	global	ADJ
easat-4204	732	27	financial	financial	ADJ
easat-4204	732	28	crisis	crisis	NOUN
easat-4204	732	29	:	:	PUNCT
easat-4204	732	30	evidence	evidence	NOUN
easat-4204	732	31	from	from	ADP
easat-4204	732	32	australia	australia	PROPN
easat-4204	732	33	,	,	PUNCT
easat-4204	732	34	"	"	PUNCT
easat-4204	732	35	economic	economic	ADJ
easat-4204	732	36	modelling	modelling	NOUN
easat-4204	732	37	,	,	PUNCT
easat-4204	732	38	vol	vol	NOUN
easat-4204	732	39	.	.	PROPN
easat-4204	732	40	44	44	NUM
easat-4204	732	41	,	,	PUNCT
easat-4204	732	42	pp	pp	ADJ
easat-4204	732	43	.	.	PUNCT
easat-4204	733	1	44	44	NUM
easat-4204	733	2	-	-	SYM
easat-4204	733	3	53	53	NUM
easat-4204	733	4	,	,	PUNCT
easat-4204	733	5	2015	2015	NUM
easat-4204	733	6	.	.	PUNCT
easat-4204	734	1	https://doi.org/10.1016/j.econmod.2014.09.015	https://doi.org/10.1016/j.econmod.2014.09.015	PRON
easat-4204	735	1	[	[	X
easat-4204	735	2	104	104	X
easat-4204	735	3	]	]	X
easat-4204	735	4	o.	o.	PROPN
easat-4204	735	5	oktavia	oktavia	PROPN
easat-4204	735	6	,	,	PUNCT
easat-4204	735	7	s.	s.	PROPN
easat-4204	735	8	v.	v.	ADP
easat-4204	735	9	siregar	siregar	NOUN
easat-4204	735	10	,	,	PUNCT
easat-4204	735	11	r.	r.	PROPN
easat-4204	735	12	wardhani	wardhani	PROPN
easat-4204	735	13	,	,	PUNCT
easat-4204	735	14	and	and	CCONJ
easat-4204	735	15	n.	n.	PROPN
easat-4204	735	16	rahayu	rahayu	PROPN
easat-4204	735	17	,	,	PUNCT
easat-4204	735	18	"	"	PUNCT
easat-4204	735	19	the	the	DET
easat-4204	735	20	role	role	NOUN
easat-4204	735	21	of	of	ADP
easat-4204	735	22	country	country	NOUN
easat-4204	735	23	tax	tax	NOUN
easat-4204	735	24	environment	environment	NOUN
easat-4204	735	25	on	on	ADP
easat-4204	735	26	the	the	DET
easat-4204	735	27	relationship	relationship	NOUN
easat-4204	735	28	between	between	ADP
easat-4204	735	29	financial	financial	ADJ
easat-4204	735	30	derivatives	derivative	NOUN
easat-4204	735	31	and	and	CCONJ
easat-4204	735	32	tax	tax	NOUN
easat-4204	735	33	avoidance	avoidance	NOUN
easat-4204	735	34	,	,	PUNCT
easat-4204	735	35	"	"	PUNCT
easat-4204	735	36	asian	asian	ADJ
easat-4204	735	37	journal	journal	NOUN
easat-4204	735	38	of	of	ADP
easat-4204	735	39	accounting	accounting	NOUN
easat-4204	735	40	research	research	NOUN
easat-4204	735	41	,	,	PUNCT
easat-4204	735	42	vol	vol	NOUN
easat-4204	735	43	.	.	PROPN
easat-4204	735	44	4	4	NUM
easat-4204	735	45	,	,	PUNCT
easat-4204	735	46	no	no	INTJ
easat-4204	735	47	.	.	NOUN
easat-4204	735	48	1	1	NUM
easat-4204	735	49	,	,	PUNCT
easat-4204	735	50	pp	pp	ADJ
easat-4204	735	51	.	.	PUNCT
easat-4204	736	1	70	70	NUM
easat-4204	736	2	-	-	SYM
easat-4204	736	3	94	94	NUM
easat-4204	736	4	,	,	PUNCT
easat-4204	736	5	2019	2019	NUM
easat-4204	736	6	.	.	PUNCT
easat-4204	737	1	https://doi.org/10.1108/ajar-01-2019-0009	https://doi.org/10.1108/ajar-01-2019-0009	NOUN
easat-4204	738	1	[	[	X
easat-4204	738	2	105	105	NUM
easat-4204	738	3	]	]	X
easat-4204	738	4	h.	h.	PROPN
easat-4204	738	5	chen	chen	PROPN
easat-4204	738	6	,	,	PUNCT
easat-4204	738	7	s.	s.	PROPN
easat-4204	738	8	tang	tang	PROPN
easat-4204	738	9	,	,	PUNCT
easat-4204	738	10	d.	d.	PROPN
easat-4204	738	11	wu	wu	PROPN
easat-4204	738	12	,	,	PUNCT
easat-4204	738	13	and	and	CCONJ
easat-4204	738	14	d.	d.	PROPN
easat-4204	738	15	yang	yang	PROPN
easat-4204	738	16	,	,	PUNCT
easat-4204	738	17	"	"	PUNCT
easat-4204	738	18	the	the	DET
easat-4204	738	19	political	political	ADJ
easat-4204	738	20	dynamics	dynamic	NOUN
easat-4204	738	21	of	of	ADP
easat-4204	738	22	corporate	corporate	ADJ
easat-4204	738	23	tax	tax	NOUN
easat-4204	738	24	avoidance	avoidance	NOUN
easat-4204	738	25	:	:	PUNCT
easat-4204	738	26	the	the	DET
easat-4204	738	27	chinese	chinese	ADJ
easat-4204	738	28	experience	experience	NOUN
easat-4204	738	29	,	,	PUNCT
easat-4204	738	30	"	"	PUNCT
easat-4204	738	31	the	the	DET
easat-4204	738	32	accounting	accounting	NOUN
easat-4204	738	33	review	review	NOUN
easat-4204	738	34	,	,	PUNCT
easat-4204	738	35	vol	vol	NOUN
easat-4204	738	36	.	.	PROPN
easat-4204	739	1	96	96	NUM
easat-4204	739	2	,	,	PUNCT
easat-4204	739	3	no	no	INTJ
easat-4204	739	4	.	.	NOUN
easat-4204	739	5	5	5	NUM
easat-4204	739	6	,	,	PUNCT
easat-4204	739	7	pp	pp	ADJ
easat-4204	739	8	.	.	PUNCT
easat-4204	740	1	157	157	NUM
easat-4204	740	2	-	-	SYM
easat-4204	740	3	180	180	NUM
easat-4204	740	4	,	,	PUNCT
easat-4204	740	5	2021	2021	NUM
easat-4204	740	6	.	.	PUNCT
easat-4204	741	1	https://doi.org/10.2308/tar-2017-0601	https://doi.org/10.2308/tar-2017-0601	PROPN
easat-4204	741	2	[	[	X
easat-4204	741	3	106	106	NUM
easat-4204	741	4	]	]	PUNCT
easat-4204	741	5	m.	m.	NOUN
easat-4204	741	6	salehi	salehi	PROPN
easat-4204	741	7	,	,	PUNCT
easat-4204	741	8	m.	m.	PROPN
easat-4204	741	9	ali	ali	PROPN
easat-4204	741	10	mirzaee	mirzaee	PROPN
easat-4204	741	11	,	,	PUNCT
easat-4204	741	12	and	and	CCONJ
easat-4204	741	13	m.	m.	NOUN
easat-4204	741	14	yazdani	yazdani	PROPN
easat-4204	741	15	,	,	PUNCT
easat-4204	741	16	"	"	PUNCT
easat-4204	741	17	spiritual	spiritual	ADJ
easat-4204	741	18	and	and	CCONJ
easat-4204	741	19	emotional	emotional	ADJ
easat-4204	741	20	intelligences	intelligence	NOUN
easat-4204	741	21	,	,	PUNCT
easat-4204	741	22	financial	financial	ADJ
easat-4204	741	23	performance	performance	NOUN
easat-4204	741	24	,	,	PUNCT
easat-4204	741	25	tax	tax	NOUN
easat-4204	741	26	avoidance	avoidance	NOUN
easat-4204	741	27	and	and	CCONJ
easat-4204	741	28	corporate	corporate	ADJ
easat-4204	741	29	disclosure	disclosure	NOUN
easat-4204	741	30	quality	quality	NOUN
easat-4204	741	31	in	in	ADP
easat-4204	741	32	iran	iran	PROPN
easat-4204	741	33	,	,	PUNCT
easat-4204	741	34	"	"	PUNCT
easat-4204	741	35	international	international	ADJ
easat-4204	741	36	journal	journal	NOUN
easat-4204	741	37	of	of	ADP
easat-4204	741	38	law	law	NOUN
easat-4204	741	39	and	and	CCONJ
easat-4204	741	40	management	management	NOUN
easat-4204	741	41	,	,	PUNCT
easat-4204	741	42	vol	vol	NOUN
easat-4204	741	43	.	.	PROPN
easat-4204	741	44	59	59	NUM
easat-4204	741	45	,	,	PUNCT
easat-4204	741	46	no	no	INTJ
easat-4204	741	47	.	.	NOUN
easat-4204	741	48	2	2	NUM
easat-4204	741	49	,	,	PUNCT
easat-4204	741	50	pp	pp	ADJ
easat-4204	741	51	.	.	PUNCT
easat-4204	742	1	237	237	NUM
easat-4204	742	2	-	-	SYM
easat-4204	742	3	256	256	NUM
easat-4204	742	4	,	,	PUNCT
easat-4204	742	5	2017	2017	NUM
easat-4204	742	6	.	.	PUNCT
easat-4204	743	1	https://doi.org/10.1108/ijlma-11-2015-0059	https://doi.org/10.1108/ijlma-11-2015-0059	X
easat-4204	744	1	[	[	X
easat-4204	744	2	107	107	X
easat-4204	744	3	]	]	PUNCT
easat-4204	744	4	e.	e.	PROPN
easat-4204	744	5	a.	a.	PROPN
easat-4204	744	6	abdul	abdul	PROPN
easat-4204	744	7	wahab	wahab	PROPN
easat-4204	744	8	,	,	PUNCT
easat-4204	744	9	a.	a.	NOUN
easat-4204	744	10	m.	m.	PROPN
easat-4204	744	11	ariff	ariff	PROPN
easat-4204	744	12	,	,	PUNCT
easat-4204	744	13	m.	m.	NOUN
easat-4204	744	14	madah	madah	NOUN
easat-4204	744	15	marzuki	marzuki	NOUN
easat-4204	744	16	,	,	PUNCT
easat-4204	744	17	and	and	CCONJ
easat-4204	744	18	z.	z.	PROPN
easat-4204	744	19	mohd	mohd	PROPN
easat-4204	744	20	sanusi	sanusi	PROPN
easat-4204	744	21	,	,	PUNCT
easat-4204	744	22	"	"	PUNCT
easat-4204	744	23	political	political	ADJ
easat-4204	744	24	connections	connection	NOUN
easat-4204	744	25	,	,	PUNCT
easat-4204	744	26	corporate	corporate	ADJ
easat-4204	744	27	governance	governance	NOUN
easat-4204	744	28	,	,	PUNCT
easat-4204	744	29	and	and	CCONJ
easat-4204	744	30	tax	tax	NOUN
easat-4204	744	31	aggressiveness	aggressiveness	NOUN
easat-4204	744	32	in	in	ADP
easat-4204	744	33	malaysia	malaysia	PROPN
easat-4204	744	34	,	,	PUNCT
easat-4204	744	35	"	"	PUNCT
easat-4204	744	36	asian	asian	ADJ
easat-4204	744	37	review	review	NOUN
easat-4204	744	38	of	of	ADP
easat-4204	744	39	accounting	accounting	NOUN
easat-4204	744	40	,	,	PUNCT
easat-4204	744	41	vol	vol	NOUN
easat-4204	744	42	.	.	PROPN
easat-4204	745	1	25	25	NUM
easat-4204	745	2	,	,	PUNCT
easat-4204	745	3	no	no	INTJ
easat-4204	745	4	.	.	NOUN
easat-4204	745	5	3	3	NUM
easat-4204	745	6	,	,	PUNCT
easat-4204	745	7	pp	pp	ADJ
easat-4204	745	8	.	.	PUNCT
easat-4204	746	1	424	424	NUM
easat-4204	746	2	-	-	SYM
easat-4204	746	3	451	451	NUM
easat-4204	746	4	,	,	PUNCT
easat-4204	746	5	2017	2017	NUM
easat-4204	746	6	.	.	PUNCT
easat-4204	747	1	https://doi.org/10.1108/ara-05-2016-0053	https://doi.org/10.1108/ara-05-2016-0053	VERB
easat-4204	748	1	[	[	NOUN
easat-4204	748	2	108	108	NUM
easat-4204	748	3	]	]	PUNCT
easat-4204	748	4	h.	h.	PROPN
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easat-4204	748	6	and	and	CCONJ
easat-4204	748	7	h.	h.	PROPN
easat-4204	748	8	khlif	khlif	PROPN
easat-4204	748	9	,	,	PUNCT
easat-4204	748	10	"	"	PUNCT
easat-4204	748	11	political	political	ADJ
easat-4204	748	12	connections	connection	NOUN
easat-4204	748	13	,	,	PUNCT
easat-4204	748	14	joint	joint	ADJ
easat-4204	748	15	audit	audit	NOUN
easat-4204	748	16	and	and	CCONJ
easat-4204	748	17	tax	tax	NOUN
easat-4204	748	18	avoidance	avoidance	NOUN
easat-4204	748	19	:	:	PUNCT
easat-4204	748	20	evidence	evidence	NOUN
easat-4204	748	21	from	from	ADP
easat-4204	748	22	islamic	islamic	ADJ
easat-4204	748	23	banking	banking	NOUN
easat-4204	748	24	industry	industry	NOUN
easat-4204	748	25	,	,	PUNCT
easat-4204	748	26	"	"	PUNCT
easat-4204	748	27	journal	journal	NOUN
easat-4204	748	28	of	of	ADP
easat-4204	748	29	financial	financial	ADJ
easat-4204	748	30	crime	crime	NOUN
easat-4204	748	31	,	,	PUNCT
easat-4204	748	32	vol	vol	NOUN
easat-4204	748	33	.	.	PROPN
easat-4204	748	34	27	27	NUM
easat-4204	748	35	,	,	PUNCT
easat-4204	748	36	no	no	INTJ
easat-4204	748	37	.	.	NOUN
easat-4204	748	38	1	1	NUM
easat-4204	748	39	,	,	PUNCT
easat-4204	748	40	pp	pp	ADJ
easat-4204	748	41	.	.	PUNCT
easat-4204	749	1	155	155	NUM
easat-4204	749	2	-	-	SYM
easat-4204	749	3	171	171	NUM
easat-4204	749	4	,	,	PUNCT
easat-4204	749	5	2020	2020	NUM
easat-4204	749	6	.	.	PUNCT
easat-4204	750	1	https://doi.org/10.1108/jfc-01-2019-0015	https://doi.org/10.1108/jfc-01-2019-0015	ADP
easat-4204	751	1	[	[	X
easat-4204	751	2	109	109	NUM
easat-4204	751	3	]	]	PUNCT
easat-4204	751	4	c.	c.	PROPN
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easat-4204	751	6	,	,	PUNCT
easat-4204	751	7	c.	c.	PROPN
easat-4204	751	8	cao	cao	PROPN
easat-4204	751	9	,	,	PUNCT
easat-4204	751	10	and	and	CCONJ
easat-4204	751	11	k.	k.	PROPN
easat-4204	751	12	c.	c.	PROPN
easat-4204	751	13	chan	chan	PROPN
easat-4204	751	14	,	,	PUNCT
easat-4204	751	15	"	"	PUNCT
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easat-4204	751	17	trust	trust	NOUN
easat-4204	751	18	environment	environment	NOUN
easat-4204	751	19	and	and	CCONJ
easat-4204	751	20	firm	firm	ADJ
easat-4204	751	21	tax	tax	NOUN
easat-4204	751	22	avoidance	avoidance	NOUN
easat-4204	751	23	:	:	PUNCT
easat-4204	751	24	evidence	evidence	NOUN
easat-4204	751	25	from	from	ADP
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easat-4204	751	27	,	,	PUNCT
easat-4204	751	28	"	"	PUNCT
easat-4204	751	29	the	the	DET
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easat-4204	751	31	american	american	ADJ
easat-4204	751	32	journal	journal	PROPN
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easat-4204	751	34	economics	economic	NOUN
easat-4204	751	35	and	and	CCONJ
easat-4204	751	36	finance	finance	NOUN
easat-4204	751	37	,	,	PUNCT
easat-4204	751	38	vol	vol	NOUN
easat-4204	751	39	.	.	PROPN
easat-4204	751	40	42	42	NUM
easat-4204	751	41	,	,	PUNCT
easat-4204	751	42	pp	pp	ADJ
easat-4204	751	43	.	.	PUNCT
easat-4204	752	1	374	374	NUM
easat-4204	752	2	-	-	SYM
easat-4204	752	3	392	392	NUM
easat-4204	752	4	,	,	PUNCT
easat-4204	752	5	2017	2017	NUM
easat-4204	752	6	.	.	PUNCT
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easat-4204	753	3	110	110	NUM
easat-4204	753	4	]	]	PUNCT
easat-4204	753	5	l.	l.	PROPN
easat-4204	753	6	cen	cen	PROPN
easat-4204	753	7	,	,	PUNCT
easat-4204	753	8	e.	e.	PROPN
easat-4204	753	9	l.	l.	PROPN
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easat-4204	753	11	,	,	PUNCT
easat-4204	753	12	l.	l.	PROPN
easat-4204	753	13	zhang	zhang	PROPN
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easat-4204	753	15	and	and	CCONJ
easat-4204	753	16	l.	l.	PROPN
easat-4204	753	17	zuo	zuo	PROPN
easat-4204	753	18	,	,	PUNCT
easat-4204	753	19	"	"	PUNCT
easat-4204	753	20	customer	customer	NOUN
easat-4204	753	21	–	–	PUNCT
easat-4204	753	22	supplier	supplier	NOUN
easat-4204	753	23	relationships	relationship	NOUN
easat-4204	753	24	and	and	CCONJ
easat-4204	753	25	corporate	corporate	ADJ
easat-4204	753	26	tax	tax	NOUN
easat-4204	753	27	avoidance	avoidance	NOUN
easat-4204	753	28	,	,	PUNCT
easat-4204	753	29	"	"	PUNCT
easat-4204	753	30	journal	journal	NOUN
easat-4204	753	31	of	of	ADP
easat-4204	753	32	financial	financial	ADJ
easat-4204	753	33	economics	economic	NOUN
easat-4204	753	34	,	,	PUNCT
easat-4204	753	35	vol	vol	NOUN
easat-4204	753	36	.	.	PROPN
easat-4204	753	37	123	123	NUM
easat-4204	753	38	,	,	PUNCT
easat-4204	753	39	pp	pp	ADJ
easat-4204	753	40	.	.	PUNCT
easat-4204	754	1	377–394	377–394	NUM
easat-4204	754	2	,	,	PUNCT
easat-4204	754	3	2016	2016	NUM
easat-4204	754	4	.	.	PUNCT
easat-4204	755	1	https://doi.org/10.1016/j.jfineco.2016.09.009	https://doi.org/10.1016/j.jfineco.2016.09.009	NUM
easat-4204	755	2	[	[	X
easat-4204	755	3	111	111	NUM
easat-4204	755	4	]	]	PUNCT
easat-4204	755	5	l.	l.	PROPN
easat-4204	755	6	frey	frey	PROPN
easat-4204	755	7	,	,	PUNCT
easat-4204	755	8	"	"	PUNCT
easat-4204	755	9	tax	tax	NOUN
easat-4204	755	10	certified	certify	VERB
easat-4204	755	11	individual	individual	ADJ
easat-4204	755	12	auditors	auditor	NOUN
easat-4204	755	13	and	and	CCONJ
easat-4204	755	14	effective	effective	ADJ
easat-4204	755	15	tax	tax	NOUN
easat-4204	755	16	rates	rate	NOUN
easat-4204	755	17	,	,	PUNCT
easat-4204	755	18	"	"	PUNCT
easat-4204	755	19	business	business	NOUN
easat-4204	755	20	research	research	NOUN
easat-4204	755	21	,	,	PUNCT
easat-4204	755	22	vol	vol	NOUN
easat-4204	755	23	.	.	PROPN
easat-4204	755	24	11	11	NUM
easat-4204	755	25	,	,	PUNCT
easat-4204	755	26	no	no	INTJ
easat-4204	755	27	.	.	NOUN
easat-4204	755	28	1	1	NUM
easat-4204	755	29	,	,	PUNCT
easat-4204	755	30	pp	pp	ADJ
easat-4204	755	31	.	.	PUNCT
easat-4204	756	1	77	77	NUM
easat-4204	756	2	-	-	SYM
easat-4204	756	3	114	114	NUM
easat-4204	756	4	,	,	PUNCT
easat-4204	756	5	2018	2018	NUM
easat-4204	756	6	.	.	PUNCT
easat-4204	757	1	https://doi.org/10.1007/s40685-017-0057-8	https://doi.org/10.1007/s40685-017-0057-8	NUM
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easat-4204	757	3	https://doi.org/10.1108/jfc-09-2019-0122	https://doi.org/10.1108/jfc-09-2019-0122	PROPN
easat-4204	757	4	https://doi.org/10.30564/mmpp.v2i4.2632	https://doi.org/10.30564/mmpp.v2i4.2632	PROPN
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easat-4204	757	9	https://doi.org/10.1108/srj-04-2019-0125	https://doi.org/10.1108/srj-04-2019-0125	NOUN
easat-4204	757	10	https://doi.org/10.1016/j.heliyon.2022.e10155	https://doi.org/10.1016/j.heliyon.2022.e10155	X
easat-4204	757	11	https://doi.org/10.1016/j.econmod.2014.09.015	https://doi.org/10.1016/j.econmod.2014.09.015	PROPN
easat-4204	757	12	https://doi.org/10.1108/ajar-01-2019-0009	https://doi.org/10.1108/ajar-01-2019-0009	NOUN
easat-4204	757	13	https://doi.org/10.2308/tar-2017-0601	https://doi.org/10.2308/tar-2017-0601	PROPN
easat-4204	757	14	https://doi.org/10.1108/ijlma-11-2015-0059	https://doi.org/10.1108/ijlma-11-2015-0059	PROPN
easat-4204	757	15	https://doi.org/10.1108/ara-05-2016-0053	https://doi.org/10.1108/ara-05-2016-0053	PUNCT
easat-4204	758	1	https://doi.org/10.1108/jfc-01-2019-0015	https://doi.org/10.1108/jfc-01-2019-0015	ADV
easat-4204	758	2	http://dx.doi.org/10.1016/j.najef.2017.07.013	http://dx.doi.org/10.1016/j.najef.2017.07.013	PROPN
easat-4204	758	3	https://doi.org/10.1016/j.jfineco.2016.09.009	https://doi.org/10.1016/j.jfineco.2016.09.009	X
easat-4204	758	4	https://doi.org/10.1007/s40685-017-0057-8	https://doi.org/10.1007/s40685-017-0057-8	NUM