id	sid	tid	token	lemma	pos
easat-6033	1	1	edelweiss	edelweiss	PROPN
easat-6033	1	2	applied	apply	VERB
easat-6033	1	3	science	science	NOUN
easat-6033	1	4	and	and	CCONJ
easat-6033	1	5	technology	technology	NOUN
easat-6033	1	6	issn	issn	PROPN
easat-6033	1	7	:	:	PUNCT
easat-6033	1	8	2576	2576	NUM
easat-6033	1	9	-	-	SYM
easat-6033	1	10	8484	8484	NUM
easat-6033	1	11	vol	vol	NOUN
easat-6033	1	12	.	.	PROPN
easat-6033	2	1	9	9	NUM
easat-6033	2	2	,	,	PUNCT
easat-6033	2	3	no	no	INTJ
easat-6033	2	4	.	.	NOUN
easat-6033	2	5	4	4	NUM
easat-6033	2	6	,	,	PUNCT
easat-6033	2	7	588	588	NUM
easat-6033	2	8	-	-	SYM
easat-6033	2	9	601	601	NUM
easat-6033	2	10	2025	2025	NUM
easat-6033	2	11	publisher	publisher	NOUN
easat-6033	2	12	:	:	PUNCT
easat-6033	2	13	learning	learn	VERB
easat-6033	2	14	gate	gate	NOUN
easat-6033	2	15	doi	doi	PROPN
easat-6033	2	16	:	:	PUNCT
easat-6033	2	17	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	2	18	©	©	PROPN
easat-6033	2	19	2025	2025	NUM
easat-6033	2	20	by	by	ADP
easat-6033	2	21	the	the	DET
easat-6033	2	22	author	author	NOUN
easat-6033	2	23	;	;	PUNCT
easat-6033	3	1	licensee	licensee	PROPN
easat-6033	3	2	learning	learning	NOUN
easat-6033	3	3	gate	gate	NOUN
easat-6033	3	4	©	©	PROPN
easat-6033	3	5	2025	2025	NUM
easat-6033	3	6	by	by	ADP
easat-6033	3	7	the	the	DET
easat-6033	3	8	author	author	NOUN
easat-6033	3	9	;	;	PUNCT
easat-6033	3	10	licensee	licensee	PROPN
easat-6033	3	11	learning	learning	NOUN
easat-6033	3	12	gate	gate	NOUN
easat-6033	3	13	history	history	NOUN
easat-6033	3	14	:	:	PUNCT
easat-6033	3	15	received	receive	VERB
easat-6033	3	16	:	:	PUNCT
easat-6033	3	17	17	17	NUM
easat-6033	3	18	january	january	NOUN
easat-6033	3	19	2025	2025	NUM
easat-6033	3	20	;	;	PUNCT
easat-6033	3	21	revised	revise	VERB
easat-6033	3	22	:	:	PUNCT
easat-6033	3	23	13	13	NUM
easat-6033	3	24	march	march	NOUN
easat-6033	3	25	2025	2025	NUM
easat-6033	3	26	;	;	PUNCT
easat-6033	3	27	accepted	accept	VERB
easat-6033	3	28	:	:	PUNCT
easat-6033	3	29	17	17	NUM
easat-6033	3	30	march	march	NOUN
easat-6033	3	31	2025	2025	NUM
easat-6033	3	32	;	;	PUNCT
easat-6033	3	33	published	publish	VERB
easat-6033	3	34	:	:	PUNCT
easat-6033	3	35	7	7	NUM
easat-6033	3	36	april	april	PROPN
easat-6033	3	37	2025	2025	NUM
easat-6033	3	38	*	*	PUNCT
easat-6033	3	39	correspondence	correspondence	NOUN
easat-6033	3	40	:	:	PUNCT
easat-6033	3	41	prince.enwereji@yahoo.com	prince.enwereji@yahoo.com	X
easat-6033	3	42	strategies	strategy	NOUN
easat-6033	3	43	for	for	ADP
easat-6033	3	44	property	property	NOUN
easat-6033	3	45	rates	rate	NOUN
easat-6033	3	46	debt	debt	NOUN
easat-6033	3	47	management	management	NOUN
easat-6033	3	48	:	:	PUNCT
easat-6033	3	49	practical	practical	ADJ
easat-6033	3	50	interventions	intervention	NOUN
easat-6033	3	51	for	for	ADP
easat-6033	3	52	debt	debt	NOUN
easat-6033	3	53	recovery	recovery	NOUN
easat-6033	3	54	prince	prince	PROPN
easat-6033	3	55	enwereji1	enwereji1	PROPN
easat-6033	3	56	*	*	PROPN
easat-6033	3	57	1university	1university	NUM
easat-6033	3	58	of	of	ADP
easat-6033	3	59	johannesburg	johannesburg	PROPN
easat-6033	3	60	,	,	PUNCT
easat-6033	3	61	south	south	PROPN
easat-6033	3	62	africa	africa	PROPN
easat-6033	3	63	;	;	PUNCT
easat-6033	3	64	prince.enwereji@yahoo.com	prince.enwereji@yahoo.com	X
easat-6033	3	65	(	(	PUNCT
easat-6033	3	66	p.e	p.e	PROPN
easat-6033	3	67	.	.	PROPN
easat-6033	3	68	)	)	PUNCT
easat-6033	3	69	.	.	PUNCT
easat-6033	4	1	abstract	abstract	ADV
easat-6033	4	2	:	:	PUNCT
easat-6033	4	3	this	this	DET
easat-6033	4	4	study	study	NOUN
easat-6033	4	5	explored	explore	VERB
easat-6033	4	6	the	the	DET
easat-6033	4	7	strategies	strategy	NOUN
easat-6033	4	8	for	for	ADP
easat-6033	4	9	property	property	NOUN
easat-6033	4	10	rates	rate	NOUN
easat-6033	4	11	debt	debt	NOUN
easat-6033	4	12	management	management	NOUN
easat-6033	4	13	and	and	CCONJ
easat-6033	4	14	the	the	DET
easat-6033	4	15	practical	practical	ADJ
easat-6033	4	16	interventions	intervention	NOUN
easat-6033	4	17	for	for	ADP
easat-6033	4	18	debt	debt	NOUN
easat-6033	4	19	recovery	recovery	NOUN
easat-6033	4	20	in	in	ADP
easat-6033	4	21	south	south	ADJ
easat-6033	4	22	african	african	ADJ
easat-6033	4	23	local	local	ADJ
easat-6033	4	24	municipalities	municipality	NOUN
easat-6033	4	25	.	.	PUNCT
easat-6033	5	1	the	the	DET
easat-6033	5	2	research	research	NOUN
easat-6033	5	3	objectives	objective	NOUN
easat-6033	5	4	that	that	PRON
easat-6033	5	5	guided	guide	VERB
easat-6033	5	6	this	this	DET
easat-6033	5	7	study	study	NOUN
easat-6033	5	8	include	include	VERB
easat-6033	5	9	reviewing	review	VERB
easat-6033	5	10	taxpayers	taxpayer	NOUN
easat-6033	5	11	’	'	PUNCT
easat-6033	5	12	behavioral	behavioral	ADJ
easat-6033	5	13	theories	theory	NOUN
easat-6033	5	14	that	that	PRON
easat-6033	5	15	can	can	AUX
easat-6033	5	16	facilitate	facilitate	VERB
easat-6033	5	17	payment	payment	NOUN
easat-6033	5	18	compliance	compliance	NOUN
easat-6033	5	19	,	,	PUNCT
easat-6033	5	20	examining	examine	VERB
easat-6033	5	21	the	the	DET
easat-6033	5	22	property	property	NOUN
easat-6033	5	23	rates	rate	NOUN
easat-6033	5	24	payment	payment	NOUN
easat-6033	5	25	guidelines	guideline	NOUN
easat-6033	5	26	and	and	CCONJ
easat-6033	5	27	debt	debt	NOUN
easat-6033	5	28	collection	collection	NOUN
easat-6033	5	29	policies	policy	NOUN
easat-6033	5	30	of	of	ADP
easat-6033	5	31	local	local	ADJ
easat-6033	5	32	municipalities	municipality	NOUN
easat-6033	5	33	in	in	ADP
easat-6033	5	34	south	south	PROPN
easat-6033	5	35	africa	africa	PROPN
easat-6033	5	36	,	,	PUNCT
easat-6033	5	37	outlining	outline	VERB
easat-6033	5	38	practical	practical	ADJ
easat-6033	5	39	debt	debt	NOUN
easat-6033	5	40	collection	collection	NOUN
easat-6033	5	41	measures	measure	NOUN
easat-6033	5	42	to	to	PART
easat-6033	5	43	enhance	enhance	VERB
easat-6033	5	44	payment	payment	NOUN
easat-6033	5	45	compliance	compliance	NOUN
easat-6033	5	46	,	,	PUNCT
easat-6033	5	47	and	and	CCONJ
easat-6033	5	48	highlighting	highlight	VERB
easat-6033	5	49	the	the	DET
easat-6033	5	50	best	good	ADJ
easat-6033	5	51	practices	practice	NOUN
easat-6033	5	52	in	in	ADP
easat-6033	5	53	property	property	NOUN
easat-6033	5	54	rates	rate	NOUN
easat-6033	5	55	debt	debt	NOUN
easat-6033	5	56	collection	collection	NOUN
easat-6033	5	57	.	.	PUNCT
easat-6033	6	1	the	the	DET
easat-6033	6	2	study	study	NOUN
easat-6033	6	3	adopted	adopt	VERB
easat-6033	6	4	a	a	DET
easat-6033	6	5	qualitative	qualitative	ADJ
easat-6033	6	6	research	research	NOUN
easat-6033	6	7	approach	approach	NOUN
easat-6033	6	8	where	where	SCONJ
easat-6033	6	9	a	a	DET
easat-6033	6	10	literature	literature	NOUN
easat-6033	6	11	review	review	NOUN
easat-6033	6	12	was	be	AUX
easat-6033	6	13	used	use	VERB
easat-6033	6	14	as	as	ADP
easat-6033	6	15	the	the	DET
easat-6033	6	16	only	only	ADJ
easat-6033	6	17	source	source	NOUN
easat-6033	6	18	of	of	ADP
easat-6033	6	19	data	data	NOUN
easat-6033	6	20	collection	collection	NOUN
easat-6033	6	21	.	.	PUNCT
easat-6033	7	1	findings	finding	NOUN
easat-6033	7	2	revealed	reveal	VERB
easat-6033	7	3	practical	practical	ADJ
easat-6033	7	4	debt	debt	NOUN
easat-6033	7	5	collection	collection	NOUN
easat-6033	7	6	measures	measure	NOUN
easat-6033	7	7	such	such	ADJ
easat-6033	7	8	as	as	ADP
easat-6033	7	9	early	early	ADJ
easat-6033	7	10	intervention	intervention	NOUN
easat-6033	7	11	strategies	strategy	NOUN
easat-6033	7	12	,	,	PUNCT
easat-6033	7	13	engagement	engagement	NOUN
easat-6033	7	14	of	of	ADP
easat-6033	7	15	third	third	ADJ
easat-6033	7	16	-	-	PUNCT
easat-6033	7	17	party	party	NOUN
easat-6033	7	18	agencies	agency	NOUN
easat-6033	7	19	,	,	PUNCT
easat-6033	7	20	and	and	CCONJ
easat-6033	7	21	legal	legal	ADJ
easat-6033	7	22	actions	action	NOUN
easat-6033	7	23	against	against	ADP
easat-6033	7	24	defaulters	defaulter	NOUN
easat-6033	7	25	.	.	PUNCT
easat-6033	8	1	the	the	DET
easat-6033	8	2	study	study	NOUN
easat-6033	8	3	also	also	ADV
easat-6033	8	4	draws	draw	VERB
easat-6033	8	5	insights	insight	NOUN
easat-6033	8	6	from	from	ADP
easat-6033	8	7	best	good	ADJ
easat-6033	8	8	practices	practice	NOUN
easat-6033	8	9	in	in	ADP
easat-6033	8	10	canada	canada	PROPN
easat-6033	8	11	and	and	CCONJ
easat-6033	8	12	oecd	oecd	PROPN
easat-6033	8	13	countries	country	NOUN
easat-6033	8	14	and	and	CCONJ
easat-6033	8	15	emphasized	emphasize	VERB
easat-6033	8	16	the	the	DET
easat-6033	8	17	role	role	NOUN
easat-6033	8	18	of	of	ADP
easat-6033	8	19	technology	technology	NOUN
easat-6033	8	20	,	,	PUNCT
easat-6033	8	21	effective	effective	ADJ
easat-6033	8	22	communication	communication	NOUN
easat-6033	8	23	,	,	PUNCT
easat-6033	8	24	and	and	CCONJ
easat-6033	8	25	stringent	stringent	ADJ
easat-6033	8	26	enforcement	enforcement	NOUN
easat-6033	8	27	in	in	ADP
easat-6033	8	28	ensuring	ensure	VERB
easat-6033	8	29	compliance	compliance	NOUN
easat-6033	8	30	.	.	PUNCT
easat-6033	9	1	recommendations	recommendation	NOUN
easat-6033	9	2	for	for	ADP
easat-6033	9	3	both	both	DET
easat-6033	9	4	municipalities	municipality	NOUN
easat-6033	9	5	and	and	CCONJ
easat-6033	9	6	residents	resident	NOUN
easat-6033	9	7	are	be	AUX
easat-6033	9	8	provided	provide	VERB
easat-6033	9	9	,	,	PUNCT
easat-6033	9	10	focusing	focus	VERB
easat-6033	9	11	on	on	ADP
easat-6033	9	12	transparency	transparency	NOUN
easat-6033	9	13	,	,	PUNCT
easat-6033	9	14	community	community	NOUN
easat-6033	9	15	participation	participation	NOUN
easat-6033	9	16	,	,	PUNCT
easat-6033	9	17	and	and	CCONJ
easat-6033	9	18	equitable	equitable	ADJ
easat-6033	9	19	service	service	NOUN
easat-6033	9	20	provision	provision	NOUN
easat-6033	9	21	.	.	PUNCT
easat-6033	10	1	the	the	DET
easat-6033	10	2	findings	finding	NOUN
easat-6033	10	3	from	from	ADP
easat-6033	10	4	the	the	DET
easat-6033	10	5	study	study	NOUN
easat-6033	10	6	underline	underline	VERB
easat-6033	10	7	the	the	DET
easat-6033	10	8	necessity	necessity	NOUN
easat-6033	10	9	of	of	ADP
easat-6033	10	10	a	a	DET
easat-6033	10	11	reciprocal	reciprocal	ADJ
easat-6033	10	12	relationship	relationship	NOUN
easat-6033	10	13	between	between	ADP
easat-6033	10	14	municipalities	municipality	NOUN
easat-6033	10	15	and	and	CCONJ
easat-6033	10	16	residents	resident	NOUN
easat-6033	10	17	to	to	PART
easat-6033	10	18	foster	foster	VERB
easat-6033	10	19	a	a	DET
easat-6033	10	20	culture	culture	NOUN
easat-6033	10	21	of	of	ADP
easat-6033	10	22	compliance	compliance	NOUN
easat-6033	10	23	and	and	CCONJ
easat-6033	10	24	financial	financial	ADJ
easat-6033	10	25	sustainability	sustainability	NOUN
easat-6033	10	26	.	.	PUNCT
easat-6033	11	1	keywords	keyword	NOUN
easat-6033	11	2	:	:	PUNCT
easat-6033	11	3	communication	communication	NOUN
easat-6033	11	4	dynamics	dynamic	NOUN
easat-6033	11	5	,	,	PUNCT
easat-6033	11	6	debt	debt	NOUN
easat-6033	11	7	management	management	NOUN
easat-6033	11	8	,	,	PUNCT
easat-6033	11	9	debt	debt	NOUN
easat-6033	11	10	recovery	recovery	NOUN
easat-6033	11	11	,	,	PUNCT
easat-6033	11	12	municipal	municipal	ADJ
easat-6033	11	13	debt	debt	NOUN
easat-6033	11	14	management	management	NOUN
easat-6033	11	15	,	,	PUNCT
easat-6033	11	16	property	property	NOUN
easat-6033	11	17	rates	rate	NOUN
easat-6033	11	18	,	,	PUNCT
easat-6033	11	19	public	public	ADJ
easat-6033	11	20	debt	debt	NOUN
easat-6033	11	21	strategies	strategy	NOUN
easat-6033	11	22	.	.	PUNCT
easat-6033	12	1	1	1	X
easat-6033	12	2	.	.	X
easat-6033	12	3	introduction	introduction	NOUN
easat-6033	12	4	property	property	NOUN
easat-6033	12	5	rates	rate	NOUN
easat-6033	12	6	are	be	AUX
easat-6033	12	7	a	a	DET
easat-6033	12	8	crucial	crucial	ADJ
easat-6033	12	9	source	source	NOUN
easat-6033	12	10	of	of	ADP
easat-6033	12	11	revenue	revenue	NOUN
easat-6033	12	12	which	which	PRON
easat-6033	12	13	enable	enable	VERB
easat-6033	12	14	municipalities	municipality	NOUN
easat-6033	12	15	to	to	PART
easat-6033	12	16	fund	fund	VERB
easat-6033	12	17	essential	essential	ADJ
easat-6033	12	18	services	service	NOUN
easat-6033	12	19	and	and	CCONJ
easat-6033	12	20	infrastructure	infrastructure	NOUN
easat-6033	12	21	development	development	NOUN
easat-6033	12	22	for	for	ADP
easat-6033	12	23	the	the	DET
easat-6033	12	24	benefits	benefit	NOUN
easat-6033	12	25	of	of	ADP
easat-6033	12	26	the	the	DET
easat-6033	12	27	residents	resident	NOUN
easat-6033	12	28	to	to	ADP
easat-6033	12	29	the	the	DET
easat-6033	12	30	grassroot	grassroot	NOUN
easat-6033	12	31	level	level	NOUN
easat-6033	12	32	.	.	PUNCT
easat-6033	13	1	however	however	ADV
easat-6033	13	2	,	,	PUNCT
easat-6033	13	3	effective	effective	ADJ
easat-6033	13	4	management	management	NOUN
easat-6033	13	5	and	and	CCONJ
easat-6033	13	6	collection	collection	NOUN
easat-6033	13	7	of	of	ADP
easat-6033	13	8	these	these	DET
easat-6033	13	9	rates	rate	NOUN
easat-6033	13	10	can	can	AUX
easat-6033	13	11	be	be	AUX
easat-6033	13	12	challenging	challenge	VERB
easat-6033	13	13	,	,	PUNCT
easat-6033	13	14	with	with	ADP
easat-6033	13	15	municipalities	municipality	NOUN
easat-6033	13	16	often	often	ADV
easat-6033	13	17	facing	face	VERB
easat-6033	13	18	significant	significant	ADJ
easat-6033	13	19	debt	debt	NOUN
easat-6033	13	20	accruals	accrual	NOUN
easat-6033	13	21	and	and	CCONJ
easat-6033	13	22	delinquencies	delinquency	NOUN
easat-6033	13	23	from	from	ADP
easat-6033	13	24	leaseholders	leaseholder	NOUN
easat-6033	13	25	.	.	PUNCT
easat-6033	14	1	therefore	therefore	ADV
easat-6033	14	2	,	,	PUNCT
easat-6033	14	3	strategies	strategy	NOUN
easat-6033	14	4	for	for	ADP
easat-6033	14	5	managing	manage	VERB
easat-6033	14	6	property	property	NOUN
easat-6033	14	7	rates	rate	NOUN
easat-6033	14	8	debt	debt	NOUN
easat-6033	14	9	are	be	AUX
easat-6033	14	10	essential	essential	ADJ
easat-6033	14	11	to	to	PART
easat-6033	14	12	ensure	ensure	VERB
easat-6033	14	13	the	the	DET
easat-6033	14	14	financial	financial	ADJ
easat-6033	14	15	sustainability	sustainability	NOUN
easat-6033	14	16	and	and	CCONJ
easat-6033	14	17	operational	operational	ADJ
easat-6033	14	18	efficiency	efficiency	NOUN
easat-6033	14	19	of	of	ADP
easat-6033	14	20	local	local	ADJ
easat-6033	14	21	government	government	NOUN
easat-6033	14	22	municipalities	municipality	NOUN
easat-6033	14	23	.	.	PUNCT
easat-6033	15	1	enwereji	enwereji	NOUN
easat-6033	15	2	and	and	CCONJ
easat-6033	15	3	kadama	kadama	NOUN
easat-6033	15	4	[	[	X
easat-6033	15	5	1	1	NUM
easat-6033	15	6	]	]	PUNCT
easat-6033	15	7	affirm	affirm	NOUN
easat-6033	15	8	that	that	SCONJ
easat-6033	15	9	proper	proper	ADJ
easat-6033	15	10	management	management	NOUN
easat-6033	15	11	of	of	ADP
easat-6033	15	12	property	property	NOUN
easat-6033	15	13	rates	rate	NOUN
easat-6033	15	14	is	be	AUX
easat-6033	15	15	necessary	necessary	ADJ
easat-6033	15	16	to	to	PART
easat-6033	15	17	avoid	avoid	VERB
easat-6033	15	18	debt	debt	NOUN
easat-6033	15	19	accruals	accrual	NOUN
easat-6033	15	20	and	and	CCONJ
easat-6033	15	21	potential	potential	ADJ
easat-6033	15	22	municipal	municipal	ADJ
easat-6033	15	23	bankruptcy	bankruptcy	NOUN
easat-6033	15	24	.	.	PUNCT
easat-6033	16	1	in	in	ADP
easat-6033	16	2	this	this	DET
easat-6033	16	3	regard	regard	NOUN
easat-6033	16	4	,	,	PUNCT
easat-6033	16	5	municipalities	municipality	NOUN
easat-6033	16	6	are	be	AUX
easat-6033	16	7	expected	expect	VERB
easat-6033	16	8	to	to	PART
easat-6033	16	9	implement	implement	VERB
easat-6033	16	10	sound	sound	ADJ
easat-6033	16	11	administrative	administrative	ADJ
easat-6033	16	12	measures	measure	NOUN
easat-6033	16	13	to	to	PART
easat-6033	16	14	ensure	ensure	VERB
easat-6033	16	15	leaseholder	leaseholder	NOUN
easat-6033	16	16	compliance	compliance	NOUN
easat-6033	16	17	,	,	PUNCT
easat-6033	16	18	which	which	PRON
easat-6033	16	19	in	in	ADP
easat-6033	16	20	turn	turn	NOUN
easat-6033	16	21	supports	support	VERB
easat-6033	16	22	substantial	substantial	ADJ
easat-6033	16	23	economic	economic	ADJ
easat-6033	16	24	development	development	NOUN
easat-6033	16	25	and	and	CCONJ
easat-6033	16	26	helps	helps	AUX
easat-6033	16	27	maintain	maintain	VERB
easat-6033	16	28	their	their	PRON
easat-6033	16	29	stable	stable	ADJ
easat-6033	16	30	and	and	CCONJ
easat-6033	16	31	credible	credible	ADJ
easat-6033	16	32	financial	financial	ADJ
easat-6033	16	33	position	position	NOUN
easat-6033	16	34	.	.	PUNCT
easat-6033	17	1	the	the	DET
easat-6033	17	2	republic	republic	NOUN
easat-6033	17	3	of	of	ADP
easat-6033	17	4	south	south	PROPN
easat-6033	17	5	africa	africa	PROPN
easat-6033	18	1	[	[	X
easat-6033	18	2	2	2	X
easat-6033	18	3	]	]	PUNCT
easat-6033	18	4	uphold	uphold	VERB
easat-6033	18	5	that	that	DET
easat-6033	18	6	effective	effective	ADJ
easat-6033	18	7	implementation	implementation	NOUN
easat-6033	18	8	of	of	ADP
easat-6033	18	9	property	property	NOUN
easat-6033	18	10	rates	rate	NOUN
easat-6033	18	11	administrative	administrative	ADJ
easat-6033	18	12	and	and	CCONJ
easat-6033	18	13	policy	policy	NOUN
easat-6033	18	14	factors	factor	NOUN
easat-6033	18	15	is	be	AUX
easat-6033	18	16	crucial	crucial	ADJ
easat-6033	18	17	for	for	ADP
easat-6033	18	18	achieving	achieve	VERB
easat-6033	18	19	municipal	municipal	ADJ
easat-6033	18	20	goals	goal	NOUN
easat-6033	18	21	such	such	ADJ
easat-6033	18	22	as	as	ADP
easat-6033	18	23	dept	dept	NOUN
easat-6033	18	24	minimisation	minimisation	NOUN
easat-6033	18	25	and	and	CCONJ
easat-6033	18	26	mobilisation	mobilisation	NOUN
easat-6033	18	27	.	.	PUNCT
easat-6033	19	1	there	there	PRON
easat-6033	19	2	is	be	VERB
easat-6033	19	3	the	the	DET
easat-6033	19	4	need	need	NOUN
easat-6033	19	5	to	to	PART
easat-6033	19	6	improve	improve	VERB
easat-6033	19	7	property	property	NOUN
easat-6033	19	8	rate	rate	NOUN
easat-6033	19	9	areas	area	NOUN
easat-6033	19	10	such	such	ADJ
easat-6033	19	11	as	as	ADP
easat-6033	19	12	coverage	coverage	NOUN
easat-6033	19	13	,	,	PUNCT
easat-6033	19	14	evaluation	evaluation	NOUN
easat-6033	19	15	,	,	PUNCT
easat-6033	19	16	billing	billing	NOUN
easat-6033	19	17	,	,	PUNCT
easat-6033	19	18	enforcement	enforcement	NOUN
easat-6033	19	19	,	,	PUNCT
easat-6033	19	20	collection	collection	NOUN
easat-6033	19	21	,	,	PUNCT
easat-6033	19	22	and	and	CCONJ
easat-6033	19	23	appeals	appeal	NOUN
easat-6033	19	24	as	as	ADP
easat-6033	19	25	poor	poor	ADJ
easat-6033	19	26	implementation	implementation	NOUN
easat-6033	19	27	of	of	ADP
easat-6033	19	28	any	any	DET
easat-6033	19	29	single	single	ADJ
easat-6033	19	30	factor	factor	NOUN
easat-6033	19	31	can	can	AUX
easat-6033	19	32	negatively	negatively	ADV
easat-6033	19	33	impact	impact	VERB
easat-6033	19	34	the	the	DET
easat-6033	19	35	entire	entire	ADJ
easat-6033	19	36	property	property	NOUN
easat-6033	19	37	rates	rate	NOUN
easat-6033	19	38	system	system	NOUN
easat-6033	19	39	[	[	X
easat-6033	19	40	3	3	NUM
easat-6033	19	41	,	,	PUNCT
easat-6033	19	42	4	4	NUM
easat-6033	19	43	]	]	PUNCT
easat-6033	19	44	.	.	PUNCT
easat-6033	20	1	property	property	NOUN
easat-6033	20	2	rates	rate	NOUN
easat-6033	20	3	debt	debt	NOUN
easat-6033	20	4	management	management	NOUN
easat-6033	20	5	involves	involve	VERB
easat-6033	20	6	various	various	ADJ
easat-6033	20	7	practical	practical	ADJ
easat-6033	20	8	strategies	strategy	NOUN
easat-6033	20	9	aimed	aim	VERB
easat-6033	20	10	at	at	ADP
easat-6033	20	11	addressing	address	VERB
easat-6033	20	12	arrears	arrear	NOUN
easat-6033	20	13	by	by	ADP
easat-6033	20	14	the	the	DET
easat-6033	20	15	residential	residential	ADJ
easat-6033	20	16	leaseholders	leaseholder	NOUN
easat-6033	20	17	to	to	PART
easat-6033	20	18	enhance	enhance	VERB
easat-6033	20	19	collection	collection	NOUN
easat-6033	20	20	rates	rate	NOUN
easat-6033	20	21	and	and	CCONJ
easat-6033	20	22	promote	promote	VERB
easat-6033	20	23	fiscal	fiscal	ADJ
easat-6033	20	24	responsibility	responsibility	NOUN
easat-6033	20	25	within	within	ADP
easat-6033	20	26	municipalities	municipality	NOUN
easat-6033	20	27	[	[	X
easat-6033	20	28	5	5	NUM
easat-6033	20	29	]	]	PUNCT
easat-6033	20	30	.	.	PUNCT
easat-6033	21	1	these	these	DET
easat-6033	21	2	strategies	strategy	NOUN
easat-6033	21	3	include	include	VERB
easat-6033	21	4	proactive	proactive	ADJ
easat-6033	21	5	communication	communication	NOUN
easat-6033	21	6	,	,	PUNCT
easat-6033	21	7	targeted	target	VERB
easat-6033	21	8	enforcement	enforcement	NOUN
easat-6033	21	9	measures	measure	NOUN
easat-6033	21	10	,	,	PUNCT
easat-6033	21	11	589	589	NUM
easat-6033	21	12	edelweiss	edelweiss	PROPN
easat-6033	21	13	applied	apply	VERB
easat-6033	21	14	science	science	NOUN
easat-6033	21	15	and	and	CCONJ
easat-6033	21	16	technology	technology	NOUN
easat-6033	21	17	issn	issn	PROPN
easat-6033	21	18	:	:	PUNCT
easat-6033	21	19	2576	2576	NUM
easat-6033	21	20	-	-	SYM
easat-6033	21	21	8484	8484	NUM
easat-6033	21	22	vol	vol	NOUN
easat-6033	21	23	.	.	PROPN
easat-6033	22	1	9	9	NUM
easat-6033	22	2	,	,	PUNCT
easat-6033	22	3	no	no	INTJ
easat-6033	22	4	.	.	NOUN
easat-6033	23	1	4	4	NUM
easat-6033	23	2	:	:	SYM
easat-6033	23	3	588	588	NUM
easat-6033	23	4	-	-	SYM
easat-6033	23	5	601	601	NUM
easat-6033	23	6	,	,	PUNCT
easat-6033	23	7	2025	2025	NUM
easat-6033	23	8	doi	doi	NOUN
easat-6033	23	9	:	:	PUNCT
easat-6033	23	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	23	11	©	©	PROPN
easat-6033	23	12	2025	2025	NUM
easat-6033	23	13	by	by	ADP
easat-6033	23	14	the	the	DET
easat-6033	23	15	author	author	NOUN
easat-6033	23	16	;	;	PUNCT
easat-6033	23	17	licensee	licensee	PROPN
easat-6033	23	18	learning	learn	VERB
easat-6033	23	19	gate	gate	VERB
easat-6033	23	20	innovative	innovative	ADJ
easat-6033	23	21	technology	technology	NOUN
easat-6033	23	22	solutions	solution	NOUN
easat-6033	23	23	,	,	PUNCT
easat-6033	23	24	and	and	CCONJ
easat-6033	23	25	community	community	NOUN
easat-6033	23	26	engagement	engagement	NOUN
easat-6033	23	27	initiatives	initiative	NOUN
easat-6033	23	28	.	.	PUNCT
easat-6033	24	1	municipal	municipal	ADJ
easat-6033	24	2	debt	debt	NOUN
easat-6033	24	3	refers	refer	VERB
easat-6033	24	4	to	to	ADP
easat-6033	24	5	the	the	DET
easat-6033	24	6	total	total	ADJ
easat-6033	24	7	amount	amount	NOUN
easat-6033	24	8	owed	owe	VERB
easat-6033	24	9	over	over	ADP
easat-6033	24	10	a	a	DET
easat-6033	24	11	specific	specific	ADJ
easat-6033	24	12	period	period	NOUN
easat-6033	24	13	,	,	PUNCT
easat-6033	24	14	while	while	SCONJ
easat-6033	24	15	deficits	deficit	NOUN
easat-6033	24	16	occur	occur	VERB
easat-6033	24	17	when	when	SCONJ
easat-6033	24	18	expenditures	expenditure	NOUN
easat-6033	24	19	exceed	exceed	VERB
easat-6033	24	20	revenue	revenue	NOUN
easat-6033	24	21	[	[	X
easat-6033	24	22	6	6	NUM
easat-6033	24	23	]	]	PUNCT
easat-6033	24	24	.	.	PUNCT
easat-6033	25	1	according	accord	VERB
easat-6033	25	2	to	to	ADP
easat-6033	25	3	schermerhorn	schermerhorn	ADJ
easat-6033	25	4	,	,	PUNCT
easat-6033	25	5	et	et	PROPN
easat-6033	25	6	al	al	PROPN
easat-6033	25	7	.	.	PUNCT
easat-6033	26	1	[	[	X
easat-6033	26	2	7	7	NUM
easat-6033	26	3	]	]	PUNCT
easat-6033	26	4	management	management	NOUN
easat-6033	26	5	involves	involve	VERB
easat-6033	26	6	achieving	achieve	VERB
easat-6033	26	7	organisational	organisational	ADJ
easat-6033	26	8	goals	goal	NOUN
easat-6033	26	9	efficiently	efficiently	ADV
easat-6033	26	10	and	and	CCONJ
easat-6033	26	11	effectively	effectively	ADV
easat-6033	26	12	through	through	ADP
easat-6033	26	13	planning	planning	NOUN
easat-6033	26	14	,	,	PUNCT
easat-6033	26	15	organising	organise	VERB
easat-6033	26	16	,	,	PUNCT
easat-6033	26	17	coordinating	coordinating	NOUN
easat-6033	26	18	,	,	PUNCT
easat-6033	26	19	directing	directing	NOUN
easat-6033	26	20	,	,	PUNCT
easat-6033	26	21	and	and	CCONJ
easat-6033	26	22	leading	lead	VERB
easat-6033	26	23	.	.	PUNCT
easat-6033	27	1	these	these	DET
easat-6033	27	2	points	point	NOUN
easat-6033	27	3	highlight	highlight	VERB
easat-6033	27	4	that	that	SCONJ
easat-6033	27	5	local	local	ADJ
easat-6033	27	6	municipalities	municipality	NOUN
easat-6033	27	7	should	should	AUX
easat-6033	27	8	adopt	adopt	VERB
easat-6033	27	9	sound	sound	VERB
easat-6033	27	10	administrative	administrative	ADJ
easat-6033	27	11	practices	practice	NOUN
easat-6033	27	12	,	,	PUNCT
easat-6033	27	13	innovative	innovative	ADJ
easat-6033	27	14	approaches	approach	NOUN
easat-6033	27	15	and	and	CCONJ
easat-6033	27	16	effective	effective	ADJ
easat-6033	27	17	communication	communication	NOUN
easat-6033	27	18	to	to	PART
easat-6033	27	19	minimise	minimise	VERB
easat-6033	27	20	and	and	CCONJ
easat-6033	27	21	recover	recover	VERB
easat-6033	27	22	debts	debt	NOUN
easat-6033	27	23	from	from	ADP
easat-6033	27	24	property	property	NOUN
easat-6033	27	25	rates	rate	NOUN
easat-6033	27	26	.	.	PUNCT
easat-6033	28	1	local	local	ADJ
easat-6033	28	2	municipalities	municipality	NOUN
easat-6033	28	3	will	will	AUX
easat-6033	28	4	be	be	AUX
easat-6033	28	5	able	able	ADJ
easat-6033	28	6	to	to	PART
easat-6033	28	7	provide	provide	VERB
easat-6033	28	8	adequate	adequate	ADJ
easat-6033	28	9	services	service	NOUN
easat-6033	28	10	to	to	ADP
easat-6033	28	11	residents	resident	NOUN
easat-6033	28	12	and	and	CCONJ
easat-6033	28	13	support	support	VERB
easat-6033	28	14	various	various	ADJ
easat-6033	28	15	economic	economic	ADJ
easat-6033	28	16	development	development	NOUN
easat-6033	28	17	programs	program	NOUN
easat-6033	28	18	by	by	ADP
easat-6033	28	19	adopting	adopt	VERB
easat-6033	28	20	adequate	adequate	ADJ
easat-6033	28	21	debt	debt	NOUN
easat-6033	28	22	management	management	NOUN
easat-6033	28	23	practices	practice	NOUN
easat-6033	28	24	.	.	PUNCT
easat-6033	29	1	this	this	DET
easat-6033	29	2	study	study	NOUN
easat-6033	29	3	aims	aim	VERB
easat-6033	29	4	to	to	PART
easat-6033	29	5	explore	explore	VERB
easat-6033	29	6	the	the	DET
easat-6033	29	7	practical	practical	ADJ
easat-6033	29	8	interventions	intervention	NOUN
easat-6033	29	9	for	for	ADP
easat-6033	29	10	managing	manage	VERB
easat-6033	29	11	property	property	NOUN
easat-6033	29	12	rates	rate	NOUN
easat-6033	29	13	debt	debt	NOUN
easat-6033	29	14	with	with	ADP
easat-6033	29	15	a	a	DET
easat-6033	29	16	focus	focus	NOUN
easat-6033	29	17	on	on	ADP
easat-6033	29	18	effective	effective	ADJ
easat-6033	29	19	strategies	strategy	NOUN
easat-6033	29	20	for	for	ADP
easat-6033	29	21	debt	debt	NOUN
easat-6033	29	22	recovery	recovery	NOUN
easat-6033	29	23	.	.	PUNCT
easat-6033	30	1	insights	insight	NOUN
easat-6033	30	2	into	into	ADP
easat-6033	30	3	property	property	NOUN
easat-6033	30	4	debt	debt	NOUN
easat-6033	30	5	management	management	NOUN
easat-6033	30	6	were	be	AUX
easat-6033	30	7	provided	provide	VERB
easat-6033	30	8	as	as	ADV
easat-6033	30	9	well	well	ADV
easat-6033	30	10	as	as	ADP
easat-6033	30	11	recommendations	recommendation	NOUN
easat-6033	30	12	for	for	ADP
easat-6033	30	13	enhancing	enhance	VERB
easat-6033	30	14	the	the	DET
easat-6033	30	15	financial	financial	ADJ
easat-6033	30	16	performance	performance	NOUN
easat-6033	30	17	of	of	ADP
easat-6033	30	18	municipalities	municipality	NOUN
easat-6033	30	19	by	by	ADP
easat-6033	30	20	examining	examine	VERB
easat-6033	30	21	the	the	DET
easat-6033	30	22	best	good	ADJ
easat-6033	30	23	practices	practice	NOUN
easat-6033	30	24	in	in	ADP
easat-6033	30	25	property	property	NOUN
easat-6033	30	26	rates	rate	NOUN
easat-6033	30	27	debt	debt	NOUN
easat-6033	30	28	management	management	NOUN
easat-6033	30	29	.	.	PUNCT
easat-6033	31	1	a	a	DET
easat-6033	31	2	critical	critical	ADJ
easat-6033	31	3	gap	gap	NOUN
easat-6033	31	4	in	in	ADP
easat-6033	31	5	the	the	DET
easat-6033	31	6	literature	literature	NOUN
easat-6033	31	7	was	be	AUX
easat-6033	31	8	addressed	address	VERB
easat-6033	31	9	by	by	ADP
easat-6033	31	10	investigating	investigate	VERB
easat-6033	31	11	the	the	DET
easat-6033	31	12	theoretical	theoretical	ADJ
easat-6033	31	13	lenses	lense	NOUN
easat-6033	31	14	that	that	PRON
easat-6033	31	15	motivate	motivate	VERB
easat-6033	31	16	leaseholders	leaseholder	NOUN
easat-6033	31	17	to	to	PART
easat-6033	31	18	pay	pay	VERB
easat-6033	31	19	their	their	PRON
easat-6033	31	20	rates	rate	NOUN
easat-6033	31	21	.	.	PUNCT
easat-6033	32	1	the	the	DET
easat-6033	32	2	study	study	NOUN
easat-6033	32	3	highlighted	highlight	VERB
easat-6033	32	4	the	the	DET
easat-6033	32	5	factors	factor	NOUN
easat-6033	32	6	that	that	PRON
easat-6033	32	7	facilitate	facilitate	VERB
easat-6033	32	8	payment	payment	NOUN
easat-6033	32	9	compliance	compliance	NOUN
easat-6033	32	10	and	and	CCONJ
easat-6033	32	11	proposed	propose	VERB
easat-6033	32	12	recommendations	recommendation	NOUN
easat-6033	32	13	to	to	PART
easat-6033	32	14	minimise	minimise	VERB
easat-6033	32	15	payment	payment	NOUN
easat-6033	32	16	default	default	NOUN
easat-6033	32	17	.	.	PUNCT
easat-6033	33	1	the	the	DET
easat-6033	33	2	aim	aim	NOUN
easat-6033	33	3	is	be	AUX
easat-6033	33	4	to	to	PART
easat-6033	33	5	support	support	VERB
easat-6033	33	6	municipalities	municipality	NOUN
easat-6033	33	7	in	in	ADP
easat-6033	33	8	their	their	PRON
easat-6033	33	9	efforts	effort	NOUN
easat-6033	33	10	to	to	PART
easat-6033	33	11	improve	improve	VERB
easat-6033	33	12	financial	financial	ADJ
easat-6033	33	13	sustainability	sustainability	NOUN
easat-6033	33	14	,	,	PUNCT
easat-6033	33	15	enhance	enhance	VERB
easat-6033	33	16	service	service	NOUN
easat-6033	33	17	delivery	delivery	NOUN
easat-6033	33	18	,	,	PUNCT
easat-6033	33	19	and	and	CCONJ
easat-6033	33	20	promote	promote	VERB
easat-6033	33	21	responsible	responsible	ADJ
easat-6033	33	22	fiscal	fiscal	ADJ
easat-6033	33	23	management	management	NOUN
easat-6033	33	24	.	.	PUNCT
easat-6033	34	1	the	the	DET
easat-6033	34	2	study	study	NOUN
easat-6033	34	3	provides	provide	VERB
easat-6033	34	4	actionable	actionable	ADJ
easat-6033	34	5	insights	insight	NOUN
easat-6033	34	6	into	into	ADP
easat-6033	34	7	debt	debt	NOUN
easat-6033	34	8	management	management	NOUN
easat-6033	34	9	for	for	ADP
easat-6033	34	10	policymakers	policymaker	NOUN
easat-6033	34	11	,	,	PUNCT
easat-6033	34	12	municipal	municipal	ADJ
easat-6033	34	13	officials	official	NOUN
easat-6033	34	14	,	,	PUNCT
easat-6033	34	15	and	and	CCONJ
easat-6033	34	16	other	other	ADJ
easat-6033	34	17	stakeholders	stakeholder	NOUN
easat-6033	34	18	involved	involve	VERB
easat-6033	34	19	in	in	ADP
easat-6033	34	20	local	local	ADJ
easat-6033	34	21	government	government	NOUN
easat-6033	34	22	finance	finance	NOUN
easat-6033	34	23	and	and	CCONJ
easat-6033	34	24	administration	administration	NOUN
easat-6033	34	25	.	.	PUNCT
easat-6033	35	1	this	this	PRON
easat-6033	35	2	is	be	AUX
easat-6033	35	3	in	in	ADP
easat-6033	35	4	an	an	DET
easat-6033	35	5	endeavour	endeavour	NOUN
easat-6033	35	6	to	to	PART
easat-6033	35	7	identify	identify	VERB
easat-6033	35	8	effective	effective	ADJ
easat-6033	35	9	strategies	strategy	NOUN
easat-6033	35	10	and	and	CCONJ
easat-6033	35	11	best	good	ADJ
easat-6033	35	12	practices	practice	NOUN
easat-6033	35	13	for	for	ADP
easat-6033	35	14	debt	debt	NOUN
easat-6033	35	15	recover	recover	NOUN
easat-6033	35	16	and	and	CCONJ
easat-6033	35	17	to	to	PART
easat-6033	35	18	support	support	VERB
easat-6033	35	19	municipalities	municipality	NOUN
easat-6033	35	20	in	in	ADP
easat-6033	35	21	achieving	achieve	VERB
easat-6033	35	22	their	their	PRON
easat-6033	35	23	mandated	mandate	VERB
easat-6033	35	24	financial	financial	ADJ
easat-6033	35	25	sustainability	sustainability	NOUN
easat-6033	35	26	,	,	PUNCT
easat-6033	35	27	service	service	NOUN
easat-6033	35	28	delivery	delivery	NOUN
easat-6033	35	29	,	,	PUNCT
easat-6033	35	30	and	and	CCONJ
easat-6033	35	31	responsible	responsible	ADJ
easat-6033	35	32	fiscal	fiscal	ADJ
easat-6033	35	33	management	management	NOUN
easat-6033	35	34	.	.	PUNCT
easat-6033	36	1	2	2	X
easat-6033	36	2	.	.	X
easat-6033	36	3	context	context	NOUN
easat-6033	36	4	of	of	ADP
easat-6033	36	5	the	the	DET
easat-6033	36	6	study	study	NOUN
easat-6033	36	7	in	in	ADP
easat-6033	36	8	south	south	PROPN
easat-6033	36	9	africa	africa	PROPN
easat-6033	36	10	,	,	PUNCT
easat-6033	36	11	property	property	NOUN
easat-6033	36	12	rates	rate	NOUN
easat-6033	36	13	are	be	AUX
easat-6033	36	14	one	one	NUM
easat-6033	36	15	of	of	ADP
easat-6033	36	16	the	the	DET
easat-6033	36	17	sources	source	NOUN
easat-6033	36	18	of	of	ADP
easat-6033	36	19	municipal	municipal	ADJ
easat-6033	36	20	revenue	revenue	NOUN
easat-6033	36	21	[	[	X
easat-6033	36	22	8	8	NUM
easat-6033	36	23	]	]	PUNCT
easat-6033	36	24	.	.	PUNCT
easat-6033	37	1	however	however	ADV
easat-6033	37	2	,	,	PUNCT
easat-6033	37	3	municipalities	municipality	NOUN
easat-6033	37	4	in	in	ADP
easat-6033	37	5	south	south	PROPN
easat-6033	37	6	africa	africa	PROPN
easat-6033	37	7	have	have	AUX
easat-6033	37	8	been	be	AUX
easat-6033	37	9	faced	face	VERB
easat-6033	37	10	with	with	ADP
easat-6033	37	11	significant	significant	ADJ
easat-6033	37	12	financial	financial	ADJ
easat-6033	37	13	challenges	challenge	NOUN
easat-6033	37	14	due	due	ADJ
easat-6033	37	15	to	to	ADP
easat-6033	37	16	widespread	widespread	ADJ
easat-6033	37	17	non	non	ADJ
easat-6033	37	18	-	-	NOUN
easat-6033	37	19	payment	payment	NOUN
easat-6033	37	20	for	for	ADP
easat-6033	37	21	services	service	NOUN
easat-6033	37	22	by	by	ADP
easat-6033	37	23	residents	resident	NOUN
easat-6033	37	24	[	[	X
easat-6033	37	25	9	9	NUM
easat-6033	37	26	]	]	PUNCT
easat-6033	37	27	.	.	PUNCT
easat-6033	38	1	this	this	DET
easat-6033	38	2	non	non	ADJ
easat-6033	38	3	-	-	ADJ
easat-6033	38	4	payment	payment	ADJ
easat-6033	38	5	issue	issue	NOUN
easat-6033	38	6	has	have	AUX
easat-6033	38	7	led	lead	VERB
easat-6033	38	8	to	to	ADP
easat-6033	38	9	substantial	substantial	ADJ
easat-6033	38	10	debts	debt	NOUN
easat-6033	38	11	for	for	ADP
easat-6033	38	12	municipalities	municipality	NOUN
easat-6033	38	13	,	,	PUNCT
easat-6033	38	14	which	which	PRON
easat-6033	38	15	in	in	ADP
easat-6033	38	16	turn	turn	NOUN
easat-6033	38	17	affects	affect	VERB
easat-6033	38	18	their	their	PRON
easat-6033	38	19	ability	ability	NOUN
easat-6033	38	20	to	to	PART
easat-6033	38	21	provide	provide	VERB
easat-6033	38	22	equitable	equitable	ADJ
easat-6033	38	23	services	service	NOUN
easat-6033	38	24	[	[	X
easat-6033	38	25	10	10	NUM
easat-6033	38	26	]	]	PUNCT
easat-6033	38	27	.	.	PUNCT
easat-6033	39	1	the	the	DET
easat-6033	39	2	municipalities	municipality	NOUN
easat-6033	39	3	are	be	AUX
easat-6033	39	4	indebted	indebte	VERB
easat-6033	39	5	to	to	ADP
easat-6033	39	6	various	various	ADJ
easat-6033	39	7	service	service	NOUN
easat-6033	39	8	provision	provision	NOUN
easat-6033	39	9	agents	agent	NOUN
easat-6033	39	10	such	such	ADJ
easat-6033	39	11	as	as	ADP
easat-6033	39	12	water	water	NOUN
easat-6033	39	13	boards	board	NOUN
easat-6033	39	14	,	,	PUNCT
easat-6033	39	15	eskom	eskom	PROPN
easat-6033	39	16	,	,	PUNCT
easat-6033	39	17	and	and	CCONJ
easat-6033	39	18	road	road	NOUN
easat-6033	39	19	construction	construction	NOUN
easat-6033	39	20	companies	company	NOUN
easat-6033	39	21	,	,	PUNCT
easat-6033	39	22	presenting	present	VERB
easat-6033	39	23	a	a	DET
easat-6033	39	24	severe	severe	ADJ
easat-6033	39	25	credit	credit	NOUN
easat-6033	39	26	risk	risk	NOUN
easat-6033	39	27	to	to	ADP
easat-6033	39	28	the	the	DET
easat-6033	39	29	nation	nation	NOUN
easat-6033	39	30	.	.	PUNCT
easat-6033	40	1	in	in	ADP
easat-6033	40	2	the	the	DET
easat-6033	40	3	local	local	ADJ
easat-6033	40	4	municipalities	municipality	NOUN
easat-6033	40	5	,	,	PUNCT
easat-6033	40	6	the	the	DET
easat-6033	40	7	relationship	relationship	NOUN
easat-6033	40	8	between	between	ADP
easat-6033	40	9	service	service	NOUN
easat-6033	40	10	provision	provision	NOUN
easat-6033	40	11	and	and	CCONJ
easat-6033	40	12	payment	payment	NOUN
easat-6033	40	13	is	be	AUX
easat-6033	40	14	strained	strain	VERB
easat-6033	40	15	while	while	SCONJ
easat-6033	40	16	residents	resident	NOUN
easat-6033	40	17	often	often	ADV
easat-6033	40	18	refuse	refuse	VERB
easat-6033	40	19	to	to	PART
easat-6033	40	20	pay	pay	VERB
easat-6033	40	21	their	their	PRON
easat-6033	40	22	rates	rate	NOUN
easat-6033	40	23	due	due	ADJ
easat-6033	40	24	to	to	ADP
easat-6033	40	25	perceived	perceive	VERB
easat-6033	40	26	inadequacies	inadequacy	NOUN
easat-6033	40	27	in	in	ADP
easat-6033	40	28	municipal	municipal	ADJ
easat-6033	40	29	service	service	NOUN
easat-6033	40	30	delivery	delivery	NOUN
easat-6033	41	1	[	[	X
easat-6033	41	2	11	11	NUM
easat-6033	41	3	]	]	PUNCT
easat-6033	41	4	.	.	PUNCT
easat-6033	42	1	on	on	ADP
easat-6033	42	2	the	the	DET
easat-6033	42	3	other	other	ADJ
easat-6033	42	4	hand	hand	NOUN
easat-6033	42	5	,	,	PUNCT
easat-6033	42	6	municipalities	municipality	NOUN
easat-6033	42	7	claim	claim	VERB
easat-6033	42	8	the	the	DET
easat-6033	42	9	lack	lack	NOUN
easat-6033	42	10	of	of	ADP
easat-6033	42	11	payment	payment	NOUN
easat-6033	42	12	as	as	ADP
easat-6033	42	13	a	a	DET
easat-6033	42	14	major	major	ADJ
easat-6033	42	15	barrier	barrier	NOUN
easat-6033	42	16	to	to	ADP
easat-6033	42	17	improving	improve	VERB
easat-6033	42	18	services	service	NOUN
easat-6033	42	19	.	.	PUNCT
easat-6033	43	1	this	this	DET
easat-6033	43	2	cycle	cycle	NOUN
easat-6033	43	3	of	of	ADP
easat-6033	43	4	non	non	ADJ
easat-6033	43	5	-	-	ADJ
easat-6033	43	6	payment	payment	ADJ
easat-6033	43	7	and	and	CCONJ
easat-6033	43	8	poor	poor	ADJ
easat-6033	43	9	service	service	NOUN
easat-6033	43	10	delivery	delivery	NOUN
easat-6033	43	11	has	have	AUX
easat-6033	43	12	sparked	spark	VERB
easat-6033	43	13	numerous	numerous	ADJ
easat-6033	43	14	service	service	NOUN
easat-6033	43	15	provision	provision	NOUN
easat-6033	43	16	protests	protest	NOUN
easat-6033	43	17	.	.	PUNCT
easat-6033	44	1	these	these	DET
easat-6033	44	2	protests	protest	NOUN
easat-6033	44	3	have	have	AUX
easat-6033	44	4	sometimes	sometimes	ADV
easat-6033	44	5	escalated	escalate	VERB
easat-6033	44	6	to	to	ADP
easat-6033	44	7	violent	violent	ADJ
easat-6033	44	8	levels	level	NOUN
easat-6033	44	9	,	,	PUNCT
easat-6033	44	10	resulting	result	VERB
easat-6033	44	11	in	in	ADP
easat-6033	44	12	fatalities	fatality	NOUN
easat-6033	44	13	and	and	CCONJ
easat-6033	44	14	extensive	extensive	ADJ
easat-6033	44	15	damage	damage	NOUN
easat-6033	44	16	to	to	ADP
easat-6033	44	17	public	public	ADJ
easat-6033	44	18	property	property	NOUN
easat-6033	44	19	.	.	PUNCT
easat-6033	45	1	the	the	DET
easat-6033	45	2	data	datum	NOUN
easat-6033	45	3	reflects	reflect	VERB
easat-6033	45	4	a	a	DET
easat-6033	45	5	concerning	concern	VERB
easat-6033	45	6	trend	trend	NOUN
easat-6033	45	7	:	:	PUNCT
easat-6033	45	8	in	in	ADP
easat-6033	45	9	2012	2012	NUM
easat-6033	45	10	,	,	PUNCT
easat-6033	45	11	there	there	PRON
easat-6033	45	12	were	be	VERB
easat-6033	45	13	173	173	NUM
easat-6033	45	14	protests	protest	NOUN
easat-6033	45	15	,	,	PUNCT
easat-6033	45	16	with	with	ADP
easat-6033	45	17	fluctuations	fluctuation	NOUN
easat-6033	45	18	in	in	ADP
easat-6033	45	19	subsequent	subsequent	ADJ
easat-6033	45	20	years	year	NOUN
easat-6033	45	21	,	,	PUNCT
easat-6033	45	22	peaking	peak	VERB
easat-6033	45	23	at	at	ADP
easat-6033	45	24	237	237	NUM
easat-6033	45	25	protests	protest	NOUN
easat-6033	45	26	in	in	ADP
easat-6033	45	27	2018	2018	NUM
easat-6033	45	28	.	.	PUNCT
easat-6033	46	1	research	research	NOUN
easat-6033	46	2	by	by	ADP
easat-6033	46	3	marivate	marivate	NOUN
easat-6033	47	1	[	[	X
easat-6033	47	2	12	12	NUM
easat-6033	47	3	]	]	PUNCT
easat-6033	47	4	and	and	CCONJ
easat-6033	47	5	khale	khale	NOUN
easat-6033	47	6	[	[	X
easat-6033	47	7	13	13	NUM
easat-6033	47	8	]	]	PUNCT
easat-6033	47	9	suggest	suggest	VERB
easat-6033	47	10	that	that	SCONJ
easat-6033	47	11	these	these	DET
easat-6033	47	12	protests	protest	NOUN
easat-6033	47	13	stem	stem	VERB
easat-6033	47	14	from	from	ADP
easat-6033	47	15	various	various	ADJ
easat-6033	47	16	issues	issue	NOUN
easat-6033	47	17	,	,	PUNCT
easat-6033	47	18	including	include	VERB
easat-6033	47	19	poor	poor	ADJ
easat-6033	47	20	service	service	NOUN
easat-6033	47	21	delivery	delivery	NOUN
easat-6033	47	22	,	,	PUNCT
easat-6033	47	23	lack	lack	NOUN
easat-6033	47	24	of	of	ADP
easat-6033	47	25	performance	performance	NOUN
easat-6033	47	26	monitoring	monitoring	NOUN
easat-6033	47	27	,	,	PUNCT
easat-6033	47	28	absence	absence	NOUN
easat-6033	47	29	of	of	ADP
easat-6033	47	30	appraisal	appraisal	NOUN
easat-6033	47	31	systems	system	NOUN
easat-6033	47	32	,	,	PUNCT
easat-6033	47	33	and	and	CCONJ
easat-6033	47	34	mismanagement	mismanagement	NOUN
easat-6033	47	35	of	of	ADP
easat-6033	47	36	municipal	municipal	ADJ
easat-6033	47	37	resources	resource	NOUN
easat-6033	47	38	.	.	PUNCT
easat-6033	48	1	the	the	DET
easat-6033	48	2	entitlement	entitlement	NOUN
easat-6033	48	3	mentality	mentality	NOUN
easat-6033	48	4	among	among	ADP
easat-6033	48	5	residents	resident	NOUN
easat-6033	48	6	,	,	PUNCT
easat-6033	48	7	particularly	particularly	ADV
easat-6033	48	8	in	in	ADP
easat-6033	48	9	areas	area	NOUN
easat-6033	48	10	like	like	ADP
easat-6033	48	11	soweto	soweto	PROPN
easat-6033	48	12	,	,	PUNCT
easat-6033	48	13	further	far	ADV
easat-6033	48	14	complicates	complicate	VERB
easat-6033	48	15	the	the	DET
easat-6033	48	16	issue	issue	NOUN
easat-6033	48	17	.	.	PUNCT
easat-6033	49	1	for	for	ADP
easat-6033	49	2	example	example	NOUN
easat-6033	49	3	,	,	PUNCT
easat-6033	49	4	johnson	johnson	PROPN
easat-6033	49	5	[	[	X
easat-6033	49	6	14	14	NUM
easat-6033	49	7	]	]	PUNCT
easat-6033	49	8	affirms	affirm	VERB
easat-6033	49	9	that	that	SCONJ
easat-6033	49	10	soweto	soweto	PROPN
easat-6033	49	11	residents	resident	NOUN
easat-6033	49	12	owe	owe	VERB
easat-6033	49	13	more	more	ADJ
easat-6033	49	14	than	than	ADP
easat-6033	49	15	r18	r18	PROPN
easat-6033	49	16	billion	billion	NUM
easat-6033	49	17	to	to	ADP
easat-6033	49	18	eskom	eskom	PROPN
easat-6033	49	19	which	which	PRON
easat-6033	49	20	poses	pose	VERB
easat-6033	49	21	a	a	DET
easat-6033	49	22	significant	significant	ADJ
easat-6033	49	23	financial	financial	ADJ
easat-6033	49	24	burden	burden	NOUN
easat-6033	49	25	to	to	ADP
easat-6033	49	26	south	south	ADJ
easat-6033	49	27	african	african	ADJ
easat-6033	49	28	economy	economy	NOUN
easat-6033	49	29	.	.	PUNCT
easat-6033	50	1	by	by	ADP
easat-6033	50	2	june	june	PROPN
easat-6033	50	3	2019	2019	NUM
easat-6033	50	4	,	,	PUNCT
easat-6033	50	5	consumer	consumer	NOUN
easat-6033	50	6	debt	debt	NOUN
easat-6033	50	7	had	have	AUX
easat-6033	50	8	escalated	escalate	VERB
easat-6033	50	9	to	to	ADP
easat-6033	50	10	r165.5	r165.5	NOUN
easat-6033	50	11	billion	billion	NUM
easat-6033	50	12	,	,	PUNCT
easat-6033	50	13	with	with	ADP
easat-6033	50	14	households	household	NOUN
easat-6033	50	15	owing	owe	VERB
easat-6033	50	16	r118	r118	PROPN
easat-6033	50	17	billion	billion	NUM
easat-6033	50	18	,	,	PUNCT
easat-6033	50	19	businesses	business	NOUN
easat-6033	50	20	r25	r25	NOUN
easat-6033	50	21	billion	billion	NUM
easat-6033	50	22	,	,	PUNCT
easat-6033	50	23	and	and	CCONJ
easat-6033	50	24	the	the	DET
easat-6033	50	25	government	government	NOUN
easat-6033	50	26	r10.3	r10.3	PROPN
easat-6033	50	27	billion	billion	NUM
easat-6033	50	28	.	.	PUNCT
easat-6033	51	1	this	this	DET
easat-6033	51	2	study	study	NOUN
easat-6033	51	3	does	do	AUX
easat-6033	51	4	not	not	PART
easat-6033	51	5	investigate	investigate	VERB
easat-6033	51	6	the	the	DET
easat-6033	51	7	property	property	NOUN
easat-6033	51	8	rates	rate	NOUN
easat-6033	51	9	payment	payment	NOUN
easat-6033	51	10	of	of	ADP
easat-6033	51	11	municipalities	municipality	NOUN
easat-6033	51	12	in	in	ADP
easat-6033	51	13	south	south	PROPN
easat-6033	51	14	africa	africa	PROPN
easat-6033	51	15	but	but	CCONJ
easat-6033	51	16	to	to	PART
easat-6033	51	17	propose	propose	VERB
easat-6033	51	18	how	how	SCONJ
easat-6033	51	19	to	to	PART
easat-6033	51	20	collect	collect	VERB
easat-6033	51	21	and	and	CCONJ
easat-6033	51	22	minimise	minimise	NOUN
easat-6033	51	23	debts	debt	NOUN
easat-6033	51	24	by	by	ADP
easat-6033	51	25	the	the	DET
easat-6033	51	26	leaseholders	leaseholder	NOUN
easat-6033	51	27	.	.	PUNCT
easat-6033	52	1	this	this	PRON
easat-6033	52	2	will	will	AUX
easat-6033	52	3	enhance	enhance	VERB
easat-6033	52	4	the	the	DET
easat-6033	52	5	provision	provision	NOUN
easat-6033	52	6	of	of	ADP
easat-6033	52	7	services	service	NOUN
easat-6033	52	8	to	to	ADP
easat-6033	52	9	the	the	DET
easat-6033	52	10	residents	resident	NOUN
easat-6033	52	11	.	.	PUNCT
easat-6033	53	1	given	give	VERB
easat-6033	53	2	this	this	DET
easat-6033	53	3	background	background	NOUN
easat-6033	53	4	,	,	PUNCT
easat-6033	53	5	the	the	DET
easat-6033	53	6	study	study	NOUN
easat-6033	53	7	was	be	AUX
easat-6033	53	8	guided	guide	VERB
easat-6033	53	9	by	by	ADP
easat-6033	53	10	the	the	DET
easat-6033	53	11	following	follow	VERB
easat-6033	53	12	research	research	NOUN
easat-6033	53	13	objectives	objective	NOUN
easat-6033	53	14	:	:	PUNCT
easat-6033	53	15	i	i	NOUN
easat-6033	53	16	)	)	PUNCT
easat-6033	53	17	to	to	PART
easat-6033	53	18	review	review	VERB
easat-6033	53	19	taxpayers	taxpayer	NOUN
easat-6033	53	20	’	'	PUNCT
easat-6033	53	21	behavioural	behavioural	ADJ
easat-6033	53	22	theories	theory	NOUN
easat-6033	53	23	that	that	PRON
easat-6033	53	24	can	can	AUX
easat-6033	53	25	facilitate	facilitate	VERB
easat-6033	53	26	payment	payment	NOUN
easat-6033	53	27	compliance	compliance	NOUN
easat-6033	53	28	.	.	PUNCT
easat-6033	54	1	ii	ii	PROPN
easat-6033	54	2	)	)	PUNCT
easat-6033	54	3	to	to	PART
easat-6033	54	4	examine	examine	VERB
easat-6033	54	5	the	the	DET
easat-6033	54	6	property	property	NOUN
easat-6033	54	7	rates	rate	NOUN
easat-6033	54	8	payment	payment	NOUN
easat-6033	54	9	guidelines	guideline	NOUN
easat-6033	54	10	and	and	CCONJ
easat-6033	54	11	debt	debt	NOUN
easat-6033	54	12	collection	collection	NOUN
easat-6033	54	13	policies	policy	NOUN
easat-6033	54	14	of	of	ADP
easat-6033	54	15	local	local	ADJ
easat-6033	54	16	municipalities	municipality	NOUN
easat-6033	54	17	in	in	ADP
easat-6033	54	18	south	south	PROPN
easat-6033	54	19	africa	africa	PROPN
easat-6033	54	20	.	.	PUNCT
easat-6033	55	1	iii	iii	X
easat-6033	55	2	)	)	PUNCT
easat-6033	55	3	to	to	PART
easat-6033	55	4	outline	outline	VERB
easat-6033	55	5	practical	practical	ADJ
easat-6033	55	6	debt	debt	NOUN
easat-6033	55	7	collection	collection	NOUN
easat-6033	55	8	measures	measure	NOUN
easat-6033	55	9	to	to	PART
easat-6033	55	10	enhance	enhance	VERB
easat-6033	55	11	payment	payment	NOUN
easat-6033	55	12	compliance	compliance	NOUN
easat-6033	55	13	.	.	PUNCT
easat-6033	56	1	iv	iv	X
easat-6033	56	2	)	)	PUNCT
easat-6033	56	3	to	to	PART
easat-6033	56	4	highlight	highlight	VERB
easat-6033	56	5	the	the	DET
easat-6033	56	6	best	good	ADJ
easat-6033	56	7	practices	practice	NOUN
easat-6033	56	8	in	in	ADP
easat-6033	56	9	property	property	NOUN
easat-6033	56	10	rates	rate	NOUN
easat-6033	56	11	debt	debt	NOUN
easat-6033	56	12	collection	collection	NOUN
easat-6033	56	13	.	.	PUNCT
easat-6033	57	1	590	590	NUM
easat-6033	57	2	edelweiss	edelweiss	PROPN
easat-6033	57	3	applied	apply	VERB
easat-6033	57	4	science	science	NOUN
easat-6033	57	5	and	and	CCONJ
easat-6033	57	6	technology	technology	NOUN
easat-6033	57	7	issn	issn	PROPN
easat-6033	57	8	:	:	PUNCT
easat-6033	57	9	2576	2576	NUM
easat-6033	57	10	-	-	SYM
easat-6033	57	11	8484	8484	NUM
easat-6033	57	12	vol	vol	NOUN
easat-6033	57	13	.	.	PROPN
easat-6033	58	1	9	9	NUM
easat-6033	58	2	,	,	PUNCT
easat-6033	58	3	no	no	INTJ
easat-6033	58	4	.	.	NOUN
easat-6033	59	1	4	4	NUM
easat-6033	59	2	:	:	SYM
easat-6033	59	3	588	588	NUM
easat-6033	59	4	-	-	SYM
easat-6033	59	5	601	601	NUM
easat-6033	59	6	,	,	PUNCT
easat-6033	59	7	2025	2025	NUM
easat-6033	59	8	doi	doi	NOUN
easat-6033	59	9	:	:	PUNCT
easat-6033	59	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	59	11	©	©	PROPN
easat-6033	59	12	2025	2025	NUM
easat-6033	59	13	by	by	ADP
easat-6033	59	14	the	the	DET
easat-6033	59	15	author	author	NOUN
easat-6033	59	16	;	;	PUNCT
easat-6033	59	17	licensee	licensee	PROPN
easat-6033	59	18	learning	learning	NOUN
easat-6033	59	19	gate	gate	NOUN
easat-6033	59	20	this	this	DET
easat-6033	59	21	study	study	NOUN
easat-6033	59	22	is	be	AUX
easat-6033	59	23	positioned	position	VERB
easat-6033	59	24	to	to	PART
easat-6033	59	25	provide	provide	VERB
easat-6033	59	26	insights	insight	NOUN
easat-6033	59	27	to	to	ADP
easat-6033	59	28	the	the	DET
easat-6033	59	29	municipal	municipal	ADJ
easat-6033	59	30	role	role	NOUN
easat-6033	59	31	players	player	NOUN
easat-6033	59	32	on	on	ADP
easat-6033	59	33	the	the	DET
easat-6033	59	34	best	good	ADJ
easat-6033	59	35	measures	measure	NOUN
easat-6033	59	36	to	to	PART
easat-6033	59	37	apply	apply	VERB
easat-6033	59	38	in	in	ADP
easat-6033	59	39	property	property	NOUN
easat-6033	59	40	rates	rate	NOUN
easat-6033	59	41	debt	debt	NOUN
easat-6033	59	42	collection	collection	NOUN
easat-6033	59	43	.	.	PUNCT
easat-6033	60	1	3	3	X
easat-6033	60	2	.	.	X
easat-6033	60	3	research	research	NOUN
easat-6033	60	4	methods	method	NOUN
easat-6033	60	5	this	this	DET
easat-6033	60	6	study	study	NOUN
easat-6033	60	7	explored	explore	VERB
easat-6033	60	8	the	the	DET
easat-6033	60	9	strategies	strategy	NOUN
easat-6033	60	10	for	for	ADP
easat-6033	60	11	property	property	NOUN
easat-6033	60	12	rates	rate	NOUN
easat-6033	60	13	debt	debt	NOUN
easat-6033	60	14	management	management	NOUN
easat-6033	60	15	and	and	CCONJ
easat-6033	60	16	the	the	DET
easat-6033	60	17	practical	practical	ADJ
easat-6033	60	18	interventions	intervention	NOUN
easat-6033	60	19	for	for	ADP
easat-6033	60	20	debt	debt	NOUN
easat-6033	60	21	recovery	recovery	NOUN
easat-6033	60	22	.	.	PUNCT
easat-6033	61	1	a	a	DET
easat-6033	61	2	qualitative	qualitative	ADJ
easat-6033	61	3	research	research	NOUN
easat-6033	61	4	approach	approach	NOUN
easat-6033	61	5	was	be	AUX
easat-6033	61	6	adopted	adopt	VERB
easat-6033	61	7	to	to	PART
easat-6033	61	8	find	find	VERB
easat-6033	61	9	solutions	solution	NOUN
easat-6033	61	10	to	to	ADP
easat-6033	61	11	the	the	DET
easat-6033	61	12	problems	problem	NOUN
easat-6033	61	13	of	of	ADP
easat-6033	61	14	the	the	DET
easat-6033	61	15	study	study	NOUN
easat-6033	61	16	.	.	PUNCT
easat-6033	62	1	according	accord	VERB
easat-6033	62	2	to	to	ADP
easat-6033	62	3	nassaji	nassaji	PROPN
easat-6033	62	4	[	[	X
easat-6033	62	5	15	15	NUM
easat-6033	62	6	]	]	PUNCT
easat-6033	62	7	and	and	CCONJ
easat-6033	62	8	savin	savin	PROPN
easat-6033	62	9	-	-	PUNCT
easat-6033	62	10	baden	baden	PROPN
easat-6033	62	11	and	and	CCONJ
easat-6033	62	12	major	major	ADJ
easat-6033	62	13	[	[	X
easat-6033	62	14	16	16	NUM
easat-6033	62	15	]	]	X
easat-6033	62	16	qualitative	qualitative	ADJ
easat-6033	62	17	approach	approach	NOUN
easat-6033	62	18	offers	offer	VERB
easat-6033	62	19	contextual	contextual	ADJ
easat-6033	62	20	insights	insight	NOUN
easat-6033	62	21	by	by	ADP
easat-6033	62	22	assisting	assist	VERB
easat-6033	62	23	the	the	DET
easat-6033	62	24	researcher	researcher	NOUN
easat-6033	62	25	to	to	PART
easat-6033	62	26	acquire	acquire	VERB
easat-6033	62	27	a	a	DET
easat-6033	62	28	thorough	thorough	ADJ
easat-6033	62	29	understanding	understanding	NOUN
easat-6033	62	30	of	of	ADP
easat-6033	62	31	the	the	DET
easat-6033	62	32	study	study	NOUN
easat-6033	62	33	by	by	ADP
easat-6033	62	34	examining	examine	VERB
easat-6033	62	35	the	the	DET
easat-6033	62	36	phenomena	phenomenon	NOUN
easat-6033	62	37	within	within	ADP
easat-6033	62	38	their	their	PRON
easat-6033	62	39	natural	natural	ADJ
easat-6033	62	40	settings	setting	NOUN
easat-6033	62	41	.	.	PUNCT
easat-6033	63	1	in	in	ADP
easat-6033	63	2	this	this	DET
easat-6033	63	3	regard	regard	NOUN
easat-6033	63	4	,	,	PUNCT
easat-6033	63	5	this	this	DET
easat-6033	63	6	approach	approach	NOUN
easat-6033	63	7	allows	allow	VERB
easat-6033	63	8	for	for	ADP
easat-6033	63	9	a	a	DET
easat-6033	63	10	more	more	ADV
easat-6033	63	11	versed	versed	ADJ
easat-6033	63	12	understanding	understanding	NOUN
easat-6033	63	13	of	of	ADP
easat-6033	63	14	the	the	DET
easat-6033	63	15	challenges	challenge	NOUN
easat-6033	63	16	faced	face	VERB
easat-6033	63	17	by	by	ADP
easat-6033	63	18	the	the	DET
easat-6033	63	19	local	local	ADJ
easat-6033	63	20	municipalities	municipality	NOUN
easat-6033	63	21	in	in	ADP
easat-6033	63	22	their	their	PRON
easat-6033	63	23	debt	debt	NOUN
easat-6033	63	24	collection	collection	NOUN
easat-6033	63	25	measures	measure	NOUN
easat-6033	63	26	as	as	SCONJ
easat-6033	63	27	it	it	PRON
easat-6033	63	28	is	be	AUX
easat-6033	63	29	acknowledged	acknowledge	VERB
easat-6033	63	30	that	that	SCONJ
easat-6033	63	31	different	different	ADJ
easat-6033	63	32	situations	situation	NOUN
easat-6033	63	33	require	require	VERB
easat-6033	63	34	diverse	diverse	ADJ
easat-6033	63	35	debt	debt	NOUN
easat-6033	63	36	collecting	collect	VERB
easat-6033	63	37	approaches	approach	NOUN
easat-6033	63	38	[	[	X
easat-6033	63	39	17	17	NUM
easat-6033	63	40	]	]	PUNCT
easat-6033	63	41	.	.	PUNCT
easat-6033	64	1	this	this	DET
easat-6033	64	2	study	study	NOUN
easat-6033	64	3	explored	explore	VERB
easat-6033	64	4	several	several	ADJ
easat-6033	64	5	concepts	concept	NOUN
easat-6033	64	6	to	to	PART
easat-6033	64	7	understand	understand	VERB
easat-6033	64	8	the	the	DET
easat-6033	64	9	context	context	NOUN
easat-6033	64	10	of	of	ADP
easat-6033	64	11	property	property	NOUN
easat-6033	64	12	rates	rate	NOUN
easat-6033	64	13	,	,	PUNCT
easat-6033	64	14	debts	debt	NOUN
easat-6033	64	15	accrual	accrual	ADJ
easat-6033	64	16	and	and	CCONJ
easat-6033	64	17	debts	debt	NOUN
easat-6033	64	18	collection	collection	NOUN
easat-6033	64	19	measures	measure	NOUN
easat-6033	64	20	needed	need	VERB
easat-6033	64	21	to	to	PART
easat-6033	64	22	minimise	minimise	VERB
easat-6033	64	23	and	and	CCONJ
easat-6033	64	24	collect	collect	VERB
easat-6033	64	25	debts	debt	NOUN
easat-6033	64	26	as	as	ADP
easat-6033	64	27	at	at	ADP
easat-6033	64	28	when	when	SCONJ
easat-6033	64	29	due	due	ADJ
easat-6033	64	30	.	.	PUNCT
easat-6033	65	1	a	a	DET
easat-6033	65	2	traditional	traditional	ADJ
easat-6033	65	3	literature	literature	NOUN
easat-6033	65	4	review	review	NOUN
easat-6033	65	5	was	be	AUX
easat-6033	65	6	conducted	conduct	VERB
easat-6033	65	7	as	as	ADP
easat-6033	65	8	the	the	DET
easat-6033	65	9	primary	primary	ADJ
easat-6033	65	10	data	data	NOUN
easat-6033	65	11	collection	collection	NOUN
easat-6033	65	12	method	method	NOUN
easat-6033	65	13	for	for	ADP
easat-6033	65	14	this	this	DET
easat-6033	65	15	study	study	NOUN
easat-6033	65	16	,	,	PUNCT
easat-6033	65	17	where	where	SCONJ
easat-6033	65	18	secondary	secondary	ADJ
easat-6033	65	19	sources	source	NOUN
easat-6033	65	20	were	be	AUX
easat-6033	65	21	reviewed	review	VERB
easat-6033	65	22	to	to	PART
easat-6033	65	23	gain	gain	VERB
easat-6033	65	24	insights	insight	NOUN
easat-6033	65	25	into	into	ADP
easat-6033	65	26	the	the	DET
easat-6033	65	27	debt	debt	NOUN
easat-6033	65	28	management	management	NOUN
easat-6033	65	29	measures	measure	NOUN
easat-6033	65	30	that	that	PRON
easat-6033	65	31	could	could	AUX
easat-6033	65	32	be	be	AUX
easat-6033	65	33	applied	apply	VERB
easat-6033	65	34	to	to	ADP
easat-6033	65	35	minimise	minimise	NOUN
easat-6033	65	36	debts	debt	NOUN
easat-6033	65	37	.	.	PUNCT
easat-6033	66	1	the	the	DET
easat-6033	66	2	literature	literature	PROPN
easat-6033	66	3	review	review	NOUN
easat-6033	66	4	was	be	AUX
easat-6033	66	5	conducted	conduct	VERB
easat-6033	66	6	through	through	ADP
easat-6033	66	7	a	a	DET
easat-6033	66	8	search	search	NOUN
easat-6033	66	9	of	of	ADP
easat-6033	66	10	relevant	relevant	ADJ
easat-6033	66	11	databases	database	NOUN
easat-6033	66	12	,	,	PUNCT
easat-6033	66	13	academic	academic	ADJ
easat-6033	66	14	journals	journal	NOUN
easat-6033	66	15	and	and	CCONJ
easat-6033	66	16	municipal	municipal	ADJ
easat-6033	66	17	policies	policy	NOUN
easat-6033	66	18	and	and	CCONJ
easat-6033	66	19	acts	act	NOUN
easat-6033	66	20	.	.	PUNCT
easat-6033	67	1	the	the	DET
easat-6033	67	2	search	search	NOUN
easat-6033	67	3	was	be	AUX
easat-6033	67	4	conducted	conduct	VERB
easat-6033	67	5	using	use	VERB
easat-6033	67	6	a	a	DET
easat-6033	67	7	combination	combination	NOUN
easat-6033	67	8	of	of	ADP
easat-6033	67	9	keywords	keyword	NOUN
easat-6033	67	10	related	relate	VERB
easat-6033	67	11	to	to	ADP
easat-6033	67	12	debt	debt	NOUN
easat-6033	67	13	management	management	NOUN
easat-6033	67	14	,	,	PUNCT
easat-6033	67	15	debt	debt	NOUN
easat-6033	67	16	collection	collection	NOUN
easat-6033	67	17	,	,	PUNCT
easat-6033	67	18	property	property	NOUN
easat-6033	67	19	rates	rate	NOUN
easat-6033	67	20	,	,	PUNCT
easat-6033	67	21	and	and	CCONJ
easat-6033	67	22	municipal	municipal	ADJ
easat-6033	67	23	revenue	revenue	NOUN
easat-6033	67	24	collection	collection	NOUN
easat-6033	67	25	.	.	PUNCT
easat-6033	68	1	the	the	DET
easat-6033	68	2	inclusion	inclusion	NOUN
easat-6033	68	3	criteria	criterion	NOUN
easat-6033	68	4	for	for	ADP
easat-6033	68	5	the	the	DET
easat-6033	68	6	review	review	NOUN
easat-6033	68	7	were	be	AUX
easat-6033	68	8	relevant	relevant	ADJ
easat-6033	68	9	papers	paper	NOUN
easat-6033	68	10	published	publish	VERB
easat-6033	68	11	between	between	ADP
easat-6033	68	12	2000	2000	NUM
easat-6033	68	13	and	and	CCONJ
easat-6033	68	14	2024	2024	NUM
easat-6033	68	15	,	,	PUNCT
easat-6033	68	16	and	and	CCONJ
easat-6033	68	17	only	only	ADV
easat-6033	68	18	those	those	DET
easat-6033	68	19	papers	paper	NOUN
easat-6033	68	20	published	publish	VERB
easat-6033	68	21	in	in	ADP
easat-6033	68	22	english	english	PROPN
easat-6033	68	23	were	be	AUX
easat-6033	68	24	included	include	VERB
easat-6033	68	25	.	.	PUNCT
easat-6033	69	1	more	more	ADV
easat-6033	69	2	so	so	ADV
easat-6033	69	3	,	,	PUNCT
easat-6033	69	4	some	some	DET
easat-6033	69	5	acts	act	NOUN
easat-6033	69	6	and	and	CCONJ
easat-6033	69	7	legislative	legislative	ADJ
easat-6033	69	8	precepts	precept	NOUN
easat-6033	69	9	guiding	guide	VERB
easat-6033	69	10	the	the	DET
easat-6033	69	11	payment	payment	NOUN
easat-6033	69	12	of	of	ADP
easat-6033	69	13	rates	rate	NOUN
easat-6033	69	14	in	in	ADP
easat-6033	69	15	south	south	ADJ
easat-6033	69	16	african	african	ADJ
easat-6033	69	17	local	local	ADJ
easat-6033	69	18	municipalities	municipality	NOUN
easat-6033	69	19	were	be	AUX
easat-6033	69	20	reviewed	review	VERB
easat-6033	69	21	to	to	PART
easat-6033	69	22	provide	provide	VERB
easat-6033	69	23	a	a	DET
easat-6033	69	24	legal	legal	ADJ
easat-6033	69	25	background	background	NOUN
easat-6033	69	26	of	of	ADP
easat-6033	69	27	property	property	NOUN
easat-6033	69	28	rates	rate	NOUN
easat-6033	69	29	.	.	PUNCT
easat-6033	70	1	the	the	DET
easat-6033	70	2	study	study	NOUN
easat-6033	70	3	considered	consider	VERB
easat-6033	70	4	quantitative	quantitative	ADJ
easat-6033	70	5	,	,	PUNCT
easat-6033	70	6	qualitative	qualitative	ADJ
easat-6033	70	7	and	and	CCONJ
easat-6033	70	8	mixed	mixed	ADJ
easat-6033	70	9	methods	method	NOUN
easat-6033	70	10	studies	study	NOUN
easat-6033	70	11	,	,	PUNCT
easat-6033	70	12	and	and	CCONJ
easat-6033	70	13	other	other	ADJ
easat-6033	70	14	secondary	secondary	ADJ
easat-6033	70	15	literature	literature	NOUN
easat-6033	70	16	review	review	NOUN
easat-6033	70	17	materials	material	NOUN
easat-6033	70	18	.	.	PUNCT
easat-6033	71	1	a	a	DET
easat-6033	71	2	total	total	NOUN
easat-6033	71	3	of	of	ADP
easat-6033	71	4	250	250	NUM
easat-6033	71	5	papers	paper	NOUN
easat-6033	71	6	were	be	AUX
easat-6033	71	7	reviewed	review	VERB
easat-6033	71	8	and	and	CCONJ
easat-6033	71	9	content	content	ADJ
easat-6033	71	10	analysis	analysis	NOUN
easat-6033	71	11	were	be	AUX
easat-6033	71	12	adopted	adopt	VERB
easat-6033	71	13	as	as	ADP
easat-6033	71	14	a	a	DET
easat-6033	71	15	data	data	NOUN
easat-6033	71	16	analytic	analytic	ADJ
easat-6033	71	17	technique	technique	NOUN
easat-6033	71	18	.	.	PUNCT
easat-6033	72	1	the	the	DET
easat-6033	72	2	analytical	analytical	ADJ
easat-6033	72	3	method	method	NOUN
easat-6033	72	4	involved	involve	VERB
easat-6033	72	5	identifying	identify	VERB
easat-6033	72	6	key	key	ADJ
easat-6033	72	7	themes	theme	NOUN
easat-6033	72	8	and	and	CCONJ
easat-6033	72	9	patterns	pattern	NOUN
easat-6033	72	10	in	in	ADP
easat-6033	72	11	the	the	DET
easat-6033	72	12	data	datum	NOUN
easat-6033	72	13	that	that	PRON
easat-6033	72	14	addresses	address	VERB
easat-6033	72	15	the	the	DET
easat-6033	72	16	research	research	NOUN
easat-6033	72	17	questions	question	NOUN
easat-6033	72	18	of	of	ADP
easat-6033	72	19	the	the	DET
easat-6033	72	20	study	study	NOUN
easat-6033	72	21	.	.	PUNCT
easat-6033	73	1	the	the	DET
easat-6033	73	2	recommendations	recommendation	NOUN
easat-6033	73	3	of	of	ADP
easat-6033	73	4	the	the	DET
easat-6033	73	5	study	study	NOUN
easat-6033	73	6	were	be	AUX
easat-6033	73	7	made	make	VERB
easat-6033	73	8	to	to	ADP
easat-6033	73	9	both	both	DET
easat-6033	73	10	municipalities	municipality	NOUN
easat-6033	73	11	and	and	CCONJ
easat-6033	73	12	the	the	DET
easat-6033	73	13	residents	resident	NOUN
easat-6033	73	14	to	to	PART
easat-6033	73	15	facilitate	facilitate	VERB
easat-6033	73	16	rates	rate	NOUN
easat-6033	73	17	payment	payment	NOUN
easat-6033	73	18	and	and	CCONJ
easat-6033	73	19	provide	provide	VERB
easat-6033	73	20	services	service	NOUN
easat-6033	73	21	to	to	ADP
easat-6033	73	22	the	the	DET
easat-6033	73	23	grassroot	grassroot	NOUN
easat-6033	73	24	level	level	NOUN
easat-6033	73	25	in	in	ADP
easat-6033	73	26	south	south	PROPN
easat-6033	73	27	africa	africa	PROPN
easat-6033	73	28	.	.	PUNCT
easat-6033	74	1	4	4	X
easat-6033	74	2	.	.	X
easat-6033	74	3	review	review	NOUN
easat-6033	74	4	of	of	ADP
easat-6033	74	5	property	property	NOUN
easat-6033	74	6	rates	rate	NOUN
easat-6033	74	7	payment	payment	NOUN
easat-6033	74	8	guidelines	guideline	NOUN
easat-6033	74	9	and	and	CCONJ
easat-6033	74	10	payment	payment	NOUN
easat-6033	74	11	practice	practice	NOUN
easat-6033	74	12	in	in	ADP
easat-6033	74	13	south	south	PROPN
easat-6033	74	14	africa	africa	PROPN
easat-6033	74	15	according	accord	VERB
easat-6033	74	16	to	to	ADP
easat-6033	74	17	khumalo	khumalo	PROPN
easat-6033	74	18	[	[	X
easat-6033	74	19	18	18	NUM
easat-6033	74	20	]	]	PUNCT
easat-6033	74	21	property	property	NOUN
easat-6033	74	22	rates	rate	NOUN
easat-6033	74	23	debt	debt	NOUN
easat-6033	74	24	recovery	recovery	NOUN
easat-6033	74	25	requires	require	VERB
easat-6033	74	26	that	that	SCONJ
easat-6033	74	27	municipal	municipal	ADJ
easat-6033	74	28	administrators	administrator	NOUN
easat-6033	74	29	should	should	AUX
easat-6033	74	30	adopt	adopt	VERB
easat-6033	74	31	fair	fair	ADJ
easat-6033	74	32	and	and	CCONJ
easat-6033	74	33	transparent	transparent	ADJ
easat-6033	74	34	property	property	NOUN
easat-6033	74	35	rates	rate	NOUN
easat-6033	74	36	system	system	NOUN
easat-6033	74	37	to	to	PART
easat-6033	74	38	achieve	achieve	VERB
easat-6033	74	39	compliance	compliance	NOUN
easat-6033	74	40	.	.	PUNCT
easat-6033	75	1	in	in	ADP
easat-6033	75	2	administering	administer	VERB
easat-6033	75	3	the	the	DET
easat-6033	75	4	property	property	NOUN
easat-6033	75	5	rates	rate	NOUN
easat-6033	75	6	system	system	NOUN
easat-6033	75	7	in	in	ADP
easat-6033	75	8	south	south	PROPN
easat-6033	75	9	africa	africa	PROPN
easat-6033	75	10	,	,	PUNCT
easat-6033	75	11	the	the	DET
easat-6033	75	12	republic	republic	NOUN
easat-6033	75	13	of	of	ADP
easat-6033	75	14	south	south	PROPN
easat-6033	75	15	africa	africa	PROPN
easat-6033	75	16	[	[	X
easat-6033	75	17	2	2	X
easat-6033	75	18	]	]	PUNCT
easat-6033	75	19	outlines	outline	VERB
easat-6033	75	20	the	the	DET
easat-6033	75	21	procedures	procedure	NOUN
easat-6033	75	22	and	and	CCONJ
easat-6033	75	23	necessary	necessary	ADJ
easat-6033	75	24	framework	framework	NOUN
easat-6033	75	25	to	to	PART
easat-6033	75	26	guide	guide	VERB
easat-6033	75	27	municipalities	municipality	NOUN
easat-6033	75	28	.	.	PUNCT
easat-6033	76	1	the	the	DET
easat-6033	76	2	prescripts	prescript	NOUN
easat-6033	76	3	of	of	ADP
easat-6033	76	4	the	the	DET
easat-6033	76	5	mpra	mpra	NOUN
easat-6033	76	6	include	include	VERB
easat-6033	76	7	several	several	ADJ
easat-6033	76	8	key	key	ADJ
easat-6033	76	9	sections	section	NOUN
easat-6033	76	10	.	.	PUNCT
easat-6033	77	1	section	section	NOUN
easat-6033	77	2	4	4	NUM
easat-6033	77	3	demands	demand	VERB
easat-6033	77	4	community	community	NOUN
easat-6033	77	5	participation	participation	NOUN
easat-6033	77	6	,	,	PUNCT
easat-6033	77	7	requiring	require	VERB
easat-6033	77	8	administrators	administrator	NOUN
easat-6033	77	9	to	to	PART
easat-6033	77	10	send	send	VERB
easat-6033	77	11	necessary	necessary	ADJ
easat-6033	77	12	information	information	NOUN
easat-6033	77	13	to	to	ADP
easat-6033	77	14	residents	resident	NOUN
easat-6033	77	15	at	at	ADP
easat-6033	77	16	least	least	ADV
easat-6033	77	17	30	30	NUM
easat-6033	77	18	days	day	NOUN
easat-6033	77	19	in	in	ADP
easat-6033	77	20	advance	advance	NOUN
easat-6033	77	21	to	to	PART
easat-6033	77	22	gather	gather	VERB
easat-6033	77	23	their	their	PRON
easat-6033	77	24	comments	comment	NOUN
easat-6033	77	25	before	before	ADP
easat-6033	77	26	adopting	adopt	VERB
easat-6033	77	27	policies	policy	NOUN
easat-6033	77	28	.	.	PUNCT
easat-6033	78	1	section	section	NOUN
easat-6033	78	2	5	5	NUM
easat-6033	78	3	requires	require	VERB
easat-6033	78	4	the	the	DET
easat-6033	78	5	review	review	NOUN
easat-6033	78	6	of	of	ADP
easat-6033	78	7	property	property	NOUN
easat-6033	78	8	rates	rate	NOUN
easat-6033	78	9	policies	policy	NOUN
easat-6033	78	10	,	,	PUNCT
easat-6033	78	11	while	while	SCONJ
easat-6033	78	12	section	section	NOUN
easat-6033	78	13	6	6	NUM
easat-6033	78	14	posits	posit	NOUN
easat-6033	78	15	that	that	PRON
easat-6033	78	16	byelaws	byelaw	NOUN
easat-6033	78	17	should	should	AUX
easat-6033	78	18	be	be	AUX
easat-6033	78	19	established	establish	VERB
easat-6033	78	20	to	to	PART
easat-6033	78	21	guide	guide	VERB
easat-6033	78	22	the	the	DET
easat-6033	78	23	municipality	municipality	NOUN
easat-6033	78	24	on	on	ADP
easat-6033	78	25	property	property	NOUN
easat-6033	78	26	rates	rate	NOUN
easat-6033	78	27	administration	administration	NOUN
easat-6033	78	28	.	.	PUNCT
easat-6033	79	1	additionally	additionally	ADV
easat-6033	79	2	,	,	PUNCT
easat-6033	79	3	section	section	NOUN
easat-6033	79	4	8(2	8(2	NUM
easat-6033	79	5	)	)	PUNCT
easat-6033	79	6	postulates	postulate	VERB
easat-6033	79	7	that	that	SCONJ
easat-6033	79	8	rateable	rateable	ADJ
easat-6033	79	9	properties	property	NOUN
easat-6033	79	10	include	include	VERB
easat-6033	79	11	residential	residential	ADJ
easat-6033	79	12	,	,	PUNCT
easat-6033	79	13	industrial	industrial	ADJ
easat-6033	79	14	,	,	PUNCT
easat-6033	79	15	commercial	commercial	ADJ
easat-6033	79	16	,	,	PUNCT
easat-6033	79	17	and	and	CCONJ
easat-6033	79	18	business	business	NOUN
easat-6033	79	19	premises	premise	NOUN
easat-6033	79	20	in	in	ADP
easat-6033	79	21	the	the	DET
easat-6033	79	22	municipality	municipality	NOUN
easat-6033	79	23	areas	area	NOUN
easat-6033	79	24	.	.	PUNCT
easat-6033	80	1	section	section	NOUN
easat-6033	80	2	11	11	NUM
easat-6033	80	3	states	state	NOUN
easat-6033	80	4	that	that	SCONJ
easat-6033	80	5	rates	rate	NOUN
easat-6033	80	6	levied	levy	VERB
easat-6033	80	7	on	on	ADP
easat-6033	80	8	properties	property	NOUN
easat-6033	80	9	must	must	AUX
easat-6033	80	10	be	be	AUX
easat-6033	80	11	in	in	ADP
easat-6033	80	12	rand	rand	NOUN
easat-6033	80	13	and	and	CCONJ
easat-6033	80	14	at	at	ADP
easat-6033	80	15	market	market	NOUN
easat-6033	80	16	value	value	NOUN
easat-6033	80	17	,	,	PUNCT
easat-6033	80	18	which	which	PRON
easat-6033	80	19	refers	refer	VERB
easat-6033	80	20	to	to	ADP
easat-6033	80	21	the	the	DET
easat-6033	80	22	amount	amount	NOUN
easat-6033	80	23	a	a	DET
easat-6033	80	24	willing	willing	ADJ
easat-6033	80	25	seller	seller	NOUN
easat-6033	80	26	would	would	AUX
easat-6033	80	27	exchange	exchange	VERB
easat-6033	80	28	the	the	DET
easat-6033	80	29	property	property	NOUN
easat-6033	80	30	for	for	ADP
easat-6033	80	31	with	with	ADP
easat-6033	80	32	a	a	DET
easat-6033	80	33	willing	willing	ADJ
easat-6033	80	34	buyer	buyer	NOUN
easat-6033	80	35	.	.	PUNCT
easat-6033	81	1	section	section	NOUN
easat-6033	81	2	15	15	NUM
easat-6033	81	3	indicates	indicate	VERB
easat-6033	81	4	that	that	SCONJ
easat-6033	81	5	the	the	DET
easat-6033	81	6	municipality	municipality	NOUN
easat-6033	81	7	may	may	AUX
easat-6033	81	8	offer	offer	VERB
easat-6033	81	9	rebates	rebate	NOUN
easat-6033	81	10	to	to	ADP
easat-6033	81	11	indigent	indigent	ADJ
easat-6033	81	12	residents	resident	NOUN
easat-6033	81	13	on	on	ADP
easat-6033	81	14	the	the	DET
easat-6033	81	15	rates	rate	NOUN
easat-6033	81	16	payable	payable	ADJ
easat-6033	81	17	on	on	ADP
easat-6033	81	18	the	the	DET
easat-6033	81	19	property	property	NOUN
easat-6033	81	20	.	.	PUNCT
easat-6033	82	1	section	section	NOUN
easat-6033	82	2	24	24	NUM
easat-6033	82	3	mandates	mandate	NOUN
easat-6033	82	4	that	that	PRON
easat-6033	82	5	rates	rate	NOUN
easat-6033	82	6	levied	levy	VERB
easat-6033	82	7	on	on	ADP
easat-6033	82	8	leaseholders	leaseholder	NOUN
easat-6033	82	9	by	by	ADP
easat-6033	82	10	the	the	DET
easat-6033	82	11	municipality	municipality	NOUN
easat-6033	82	12	must	must	AUX
easat-6033	82	13	be	be	AUX
easat-6033	82	14	paid	pay	VERB
easat-6033	82	15	when	when	SCONJ
easat-6033	82	16	due	due	ADJ
easat-6033	82	17	.	.	PUNCT
easat-6033	83	1	furthermore	furthermore	ADV
easat-6033	83	2	,	,	PUNCT
easat-6033	83	3	section	section	NOUN
easat-6033	83	4	27	27	NUM
easat-6033	83	5	specifies	specifie	NOUN
easat-6033	83	6	that	that	PRON
easat-6033	83	7	the	the	DET
easat-6033	83	8	municipality	municipality	NOUN
easat-6033	83	9	must	must	AUX
easat-6033	83	10	clearly	clearly	ADV
easat-6033	83	11	inform	inform	VERB
easat-6033	83	12	residents	resident	NOUN
easat-6033	83	13	of	of	ADP
easat-6033	83	14	the	the	DET
easat-6033	83	15	amounts	amount	NOUN
easat-6033	83	16	due	due	ADJ
easat-6033	83	17	for	for	ADP
easat-6033	83	18	payment	payment	NOUN
easat-6033	83	19	,	,	PUNCT
easat-6033	83	20	the	the	DET
easat-6033	83	21	payment	payment	NOUN
easat-6033	83	22	date	date	NOUN
easat-6033	83	23	,	,	PUNCT
easat-6033	83	24	how	how	SCONJ
easat-6033	83	25	the	the	DET
easat-6033	83	26	amount	amount	NOUN
easat-6033	83	27	is	be	AUX
easat-6033	83	28	calculated	calculate	VERB
easat-6033	83	29	,	,	PUNCT
easat-6033	83	30	the	the	DET
easat-6033	83	31	market	market	NOUN
easat-6033	83	32	worth	worth	NOUN
easat-6033	83	33	of	of	ADP
easat-6033	83	34	the	the	DET
easat-6033	83	35	valued	value	VERB
easat-6033	83	36	property	property	NOUN
easat-6033	83	37	,	,	PUNCT
easat-6033	83	38	discount	discount	NOUN
easat-6033	83	39	terms	term	NOUN
easat-6033	83	40	(	(	PUNCT
easat-6033	83	41	if	if	SCONJ
easat-6033	83	42	applicable	applicable	ADJ
easat-6033	83	43	)	)	PUNCT
easat-6033	83	44	,	,	PUNCT
easat-6033	83	45	and	and	CCONJ
easat-6033	83	46	the	the	DET
easat-6033	83	47	amount	amount	NOUN
easat-6033	83	48	due	due	ADJ
easat-6033	83	49	for	for	ADP
easat-6033	83	50	additional	additional	ADJ
easat-6033	83	51	rates	rate	NOUN
easat-6033	83	52	.	.	PUNCT
easat-6033	84	1	section	section	NOUN
easat-6033	84	2	45(2)(a	45(2)(a	NUM
easat-6033	84	3	)	)	PUNCT
easat-6033	84	4	posits	posit	NOUN
easat-6033	84	5	that	that	SCONJ
easat-6033	84	6	a	a	DET
easat-6033	84	7	competent	competent	ADJ
easat-6033	84	8	assessor	assessor	NOUN
easat-6033	84	9	should	should	AUX
easat-6033	84	10	evaluate	evaluate	VERB
easat-6033	84	11	the	the	DET
easat-6033	84	12	property	property	NOUN
easat-6033	84	13	through	through	ADP
easat-6033	84	14	physical	physical	ADJ
easat-6033	84	15	inspection	inspection	NOUN
easat-6033	84	16	,	,	PUNCT
easat-6033	84	17	computer	computer	NOUN
easat-6033	84	18	-	-	PUNCT
easat-6033	84	19	assisted	assist	VERB
easat-6033	84	20	mass	mass	NOUN
easat-6033	84	21	appraisal	appraisal	NOUN
easat-6033	84	22	(	(	PUNCT
easat-6033	84	23	cama	cama	NOUN
easat-6033	84	24	)	)	PUNCT
easat-6033	84	25	,	,	PUNCT
easat-6033	84	26	aerial	aerial	ADJ
easat-6033	84	27	photography	photography	NOUN
easat-6033	84	28	,	,	PUNCT
easat-6033	84	29	geographical	geographical	ADJ
easat-6033	84	30	information	information	NOUN
easat-6033	84	31	systems	system	NOUN
easat-6033	84	32	(	(	PUNCT
easat-6033	84	33	gis	gis	NOUN
easat-6033	84	34	)	)	PUNCT
easat-6033	84	35	,	,	PUNCT
easat-6033	84	36	or	or	CCONJ
easat-6033	84	37	other	other	ADJ
easat-6033	84	38	techniques	technique	NOUN
easat-6033	84	39	to	to	PART
easat-6033	84	40	obtain	obtain	VERB
easat-6033	84	41	a	a	DET
easat-6033	84	42	reliable	reliable	ADJ
easat-6033	84	43	evaluation	evaluation	NOUN
easat-6033	84	44	.	.	PUNCT
easat-6033	85	1	lastly	lastly	ADV
easat-6033	85	2	,	,	PUNCT
easat-6033	85	3	section	section	NOUN
easat-6033	85	4	50	50	NUM
easat-6033	85	5	states	state	NOUN
easat-6033	85	6	that	that	SCONJ
easat-6033	85	7	residents	resident	NOUN
easat-6033	85	8	can	can	AUX
easat-6033	85	9	lodge	lodge	VERB
easat-6033	85	10	complaints	complaint	NOUN
easat-6033	85	11	or	or	CCONJ
easat-6033	85	12	objections	objection	NOUN
easat-6033	85	13	to	to	ADP
easat-6033	85	14	valuations	valuation	NOUN
easat-6033	85	15	and	and	CCONJ
easat-6033	85	16	billings	billing	NOUN
easat-6033	85	17	with	with	ADP
easat-6033	85	18	the	the	DET
easat-6033	85	19	municipality	municipality	NOUN
easat-6033	85	20	.	.	PUNCT
easat-6033	86	1	these	these	DET
easat-6033	86	2	sections	section	NOUN
easat-6033	86	3	collectively	collectively	ADV
easat-6033	86	4	ensure	ensure	VERB
easat-6033	86	5	that	that	SCONJ
easat-6033	86	6	591	591	NUM
easat-6033	86	7	edelweiss	edelweiss	PROPN
easat-6033	86	8	applied	apply	VERB
easat-6033	86	9	science	science	NOUN
easat-6033	86	10	and	and	CCONJ
easat-6033	86	11	technology	technology	NOUN
easat-6033	86	12	issn	issn	PROPN
easat-6033	86	13	:	:	PUNCT
easat-6033	86	14	2576	2576	NUM
easat-6033	86	15	-	-	SYM
easat-6033	86	16	8484	8484	NUM
easat-6033	86	17	vol	vol	NOUN
easat-6033	86	18	.	.	PROPN
easat-6033	87	1	9	9	NUM
easat-6033	87	2	,	,	PUNCT
easat-6033	87	3	no	no	INTJ
easat-6033	87	4	.	.	NOUN
easat-6033	88	1	4	4	NUM
easat-6033	88	2	:	:	SYM
easat-6033	88	3	588	588	NUM
easat-6033	88	4	-	-	SYM
easat-6033	88	5	601	601	NUM
easat-6033	88	6	,	,	PUNCT
easat-6033	88	7	2025	2025	NUM
easat-6033	88	8	doi	doi	NOUN
easat-6033	88	9	:	:	PUNCT
easat-6033	88	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	88	11	©	©	PROPN
easat-6033	88	12	2025	2025	NUM
easat-6033	88	13	by	by	ADP
easat-6033	88	14	the	the	DET
easat-6033	88	15	author	author	NOUN
easat-6033	88	16	;	;	PUNCT
easat-6033	88	17	licensee	licensee	PROPN
easat-6033	88	18	learning	learn	VERB
easat-6033	88	19	gate	gate	PROPN
easat-6033	88	20	property	property	NOUN
easat-6033	88	21	rates	rate	NOUN
easat-6033	88	22	administration	administration	NOUN
easat-6033	88	23	in	in	ADP
easat-6033	88	24	south	south	ADJ
easat-6033	88	25	african	african	ADJ
easat-6033	88	26	municipalities	municipality	NOUN
easat-6033	88	27	are	be	AUX
easat-6033	88	28	conducted	conduct	VERB
easat-6033	88	29	in	in	ADP
easat-6033	88	30	a	a	DET
easat-6033	88	31	fair	fair	ADJ
easat-6033	88	32	,	,	PUNCT
easat-6033	88	33	transparent	transparent	ADJ
easat-6033	88	34	,	,	PUNCT
easat-6033	88	35	and	and	CCONJ
easat-6033	88	36	accountable	accountable	ADJ
easat-6033	88	37	manner	manner	NOUN
easat-6033	88	38	,	,	PUNCT
easat-6033	88	39	involving	involve	VERB
easat-6033	88	40	the	the	DET
easat-6033	88	41	community	community	NOUN
easat-6033	88	42	and	and	CCONJ
easat-6033	88	43	adhering	adhere	VERB
easat-6033	88	44	to	to	ADP
easat-6033	88	45	strict	strict	ADJ
easat-6033	88	46	guidelines	guideline	NOUN
easat-6033	88	47	and	and	CCONJ
easat-6033	88	48	procedures	procedure	NOUN
easat-6033	88	49	.	.	PUNCT
easat-6033	89	1	5	5	X
easat-6033	89	2	.	.	X
easat-6033	89	3	debt	debt	NOUN
easat-6033	89	4	collection	collection	NOUN
easat-6033	89	5	policy	policy	NOUN
easat-6033	89	6	and	and	CCONJ
easat-6033	89	7	process	process	NOUN
easat-6033	89	8	in	in	ADP
easat-6033	89	9	south	south	ADJ
easat-6033	89	10	african	african	ADJ
easat-6033	89	11	municipalities	municipality	NOUN
easat-6033	89	12	debt	debt	NOUN
easat-6033	89	13	collection	collection	NOUN
easat-6033	89	14	policy	policy	NOUN
easat-6033	89	15	and	and	CCONJ
easat-6033	89	16	process	process	NOUN
easat-6033	89	17	in	in	ADP
easat-6033	89	18	south	south	ADJ
easat-6033	89	19	african	african	ADJ
easat-6033	89	20	municipalities	municipality	NOUN
easat-6033	89	21	are	be	AUX
easat-6033	89	22	governed	govern	VERB
easat-6033	89	23	by	by	ADP
easat-6033	89	24	various	various	ADJ
easat-6033	89	25	legislative	legislative	ADJ
easat-6033	89	26	provisions	provision	NOUN
easat-6033	89	27	aimed	aim	VERB
easat-6033	89	28	at	at	ADP
easat-6033	89	29	ensuring	ensure	VERB
easat-6033	89	30	the	the	DET
easat-6033	89	31	effective	effective	ADJ
easat-6033	89	32	and	and	CCONJ
easat-6033	89	33	efficient	efficient	ADJ
easat-6033	89	34	recovery	recovery	NOUN
easat-6033	89	35	of	of	ADP
easat-6033	89	36	unpaid	unpaid	ADJ
easat-6033	89	37	debts	debt	NOUN
easat-6033	89	38	owed	owe	VERB
easat-6033	89	39	by	by	ADP
easat-6033	89	40	residents	resident	NOUN
easat-6033	89	41	,	,	PUNCT
easat-6033	89	42	commonly	commonly	ADV
easat-6033	89	43	referred	refer	VERB
easat-6033	89	44	to	to	ADP
easat-6033	89	45	as	as	ADP
easat-6033	89	46	debtors	debtor	NOUN
easat-6033	89	47	.	.	PUNCT
easat-6033	90	1	under	under	ADP
easat-6033	90	2	the	the	DET
easat-6033	90	3	republic	republic	NOUN
easat-6033	90	4	of	of	ADP
easat-6033	90	5	south	south	PROPN
easat-6033	90	6	africa	africa	PROPN
easat-6033	90	7	[	[	X
easat-6033	90	8	19	19	NUM
easat-6033	90	9	]	]	X
easat-6033	90	10	local	local	ADJ
easat-6033	90	11	municipalities	municipality	NOUN
easat-6033	90	12	are	be	AUX
easat-6033	90	13	granted	grant	VERB
easat-6033	90	14	the	the	DET
easat-6033	90	15	authority	authority	NOUN
easat-6033	90	16	to	to	PART
easat-6033	90	17	enforce	enforce	VERB
easat-6033	90	18	financial	financial	ADJ
easat-6033	90	19	obligations	obligation	NOUN
easat-6033	90	20	through	through	ADP
easat-6033	90	21	the	the	DET
easat-6033	90	22	imposition	imposition	NOUN
easat-6033	90	23	of	of	ADP
easat-6033	90	24	fees	fee	NOUN
easat-6033	90	25	for	for	ADP
easat-6033	90	26	services	service	NOUN
easat-6033	90	27	,	,	PUNCT
easat-6033	90	28	rates	rate	NOUN
easat-6033	90	29	on	on	ADP
easat-6033	90	30	properties	property	NOUN
easat-6033	90	31	,	,	PUNCT
easat-6033	90	32	levies	levy	NOUN
easat-6033	90	33	,	,	PUNCT
easat-6033	90	34	licenses	license	NOUN
easat-6033	90	35	,	,	PUNCT
easat-6033	90	36	and	and	CCONJ
easat-6033	90	37	other	other	ADJ
easat-6033	90	38	revenue	revenue	NOUN
easat-6033	90	39	-	-	PUNCT
easat-6033	90	40	generating	generate	VERB
easat-6033	90	41	mechanisms	mechanism	NOUN
easat-6033	90	42	authorized	authorize	VERB
easat-6033	90	43	by	by	ADP
easat-6033	90	44	legislation	legislation	NOUN
easat-6033	90	45	.	.	PUNCT
easat-6033	91	1	this	this	DET
easat-6033	91	2	legislation	legislation	NOUN
easat-6033	91	3	,	,	PUNCT
easat-6033	91	4	specifically	specifically	ADV
easat-6033	91	5	outlined	outline	VERB
easat-6033	91	6	in	in	ADP
easat-6033	91	7	chapter	chapter	NOUN
easat-6033	91	8	9	9	NUM
easat-6033	91	9	,	,	PUNCT
easat-6033	91	10	sections	section	NOUN
easat-6033	91	11	95	95	NUM
easat-6033	91	12	-	-	SYM
easat-6033	91	13	100	100	NUM
easat-6033	91	14	of	of	ADP
easat-6033	91	15	the	the	DET
easat-6033	91	16	municipal	municipal	ADJ
easat-6033	91	17	systems	systems	PROPN
easat-6033	91	18	act	act	PROPN
easat-6033	91	19	,	,	PUNCT
easat-6033	91	20	mandates	mandate	VERB
easat-6033	91	21	municipalities	municipality	NOUN
easat-6033	91	22	to	to	PART
easat-6033	91	23	establish	establish	VERB
easat-6033	91	24	comprehensive	comprehensive	ADJ
easat-6033	91	25	debt	debt	NOUN
easat-6033	91	26	collection	collection	NOUN
easat-6033	91	27	policies	policy	NOUN
easat-6033	91	28	and	and	CCONJ
easat-6033	91	29	procedures	procedure	NOUN
easat-6033	91	30	.	.	PUNCT
easat-6033	92	1	according	accord	VERB
easat-6033	92	2	to	to	ADP
easat-6033	92	3	the	the	DET
easat-6033	92	4	msa	msa	PROPN
easat-6033	92	5	,	,	PUNCT
easat-6033	92	6	municipalities	municipality	NOUN
easat-6033	92	7	are	be	AUX
easat-6033	92	8	required	require	VERB
easat-6033	92	9	to	to	AUX
easat-6033	92	10	compile	compile	VERB
easat-6033	92	11	bills	bill	NOUN
easat-6033	92	12	and	and	CCONJ
easat-6033	92	13	issue	issue	NOUN
easat-6033	92	14	reminders	reminder	NOUN
easat-6033	92	15	or	or	CCONJ
easat-6033	92	16	demand	demand	NOUN
easat-6033	92	17	payments	payment	NOUN
easat-6033	92	18	from	from	ADP
easat-6033	92	19	residents	resident	NOUN
easat-6033	92	20	as	as	SCONJ
easat-6033	92	21	prescribed	prescribe	VERB
easat-6033	92	22	by	by	ADP
easat-6033	92	23	section	section	NOUN
easat-6033	92	24	6	6	NUM
easat-6033	92	25	(	(	PUNCT
easat-6033	92	26	2	2	NUM
easat-6033	92	27	)	)	PUNCT
easat-6033	92	28	(	(	PUNCT
easat-6033	92	29	c	c	NOUN
easat-6033	92	30	)	)	PUNCT
easat-6033	92	31	,	,	PUNCT
easat-6033	92	32	(	(	PUNCT
easat-6033	92	33	e	e	NOUN
easat-6033	92	34	)	)	PUNCT
easat-6033	92	35	,	,	PUNCT
easat-6033	92	36	and	and	CCONJ
easat-6033	92	37	(	(	PUNCT
easat-6033	92	38	f	f	X
easat-6033	92	39	)	)	PUNCT
easat-6033	92	40	of	of	ADP
easat-6033	92	41	the	the	DET
easat-6033	92	42	act	act	NOUN
easat-6033	92	43	.	.	PUNCT
easat-6033	93	1	in	in	ADP
easat-6033	93	2	cases	case	NOUN
easat-6033	93	3	of	of	ADP
easat-6033	93	4	default	default	NOUN
easat-6033	93	5	,	,	PUNCT
easat-6033	93	6	municipalities	municipality	NOUN
easat-6033	93	7	are	be	AUX
easat-6033	93	8	tasked	task	VERB
easat-6033	93	9	with	with	ADP
easat-6033	93	10	implementing	implement	VERB
easat-6033	93	11	enforcement	enforcement	NOUN
easat-6033	93	12	mechanisms	mechanism	NOUN
easat-6033	93	13	,	,	PUNCT
easat-6033	93	14	which	which	PRON
easat-6033	93	15	may	may	AUX
easat-6033	93	16	include	include	VERB
easat-6033	93	17	both	both	DET
easat-6033	93	18	in	in	ADP
easat-6033	93	19	-	-	PUNCT
easat-6033	93	20	house	house	NOUN
easat-6033	93	21	and	and	CCONJ
easat-6033	93	22	external	external	ADJ
easat-6033	93	23	debt	debt	NOUN
easat-6033	93	24	collection	collection	NOUN
easat-6033	93	25	processes	process	NOUN
easat-6033	93	26	.	.	PUNCT
easat-6033	94	1	in	in	ADP
easat-6033	94	2	-	-	PUNCT
easat-6033	94	3	house	house	NOUN
easat-6033	94	4	collection	collection	NOUN
easat-6033	94	5	involves	involve	VERB
easat-6033	94	6	the	the	DET
easat-6033	94	7	establishment	establishment	NOUN
easat-6033	94	8	of	of	ADP
easat-6033	94	9	units	unit	NOUN
easat-6033	94	10	responsible	responsible	ADJ
easat-6033	94	11	for	for	ADP
easat-6033	94	12	collecting	collect	VERB
easat-6033	94	13	debts	debt	NOUN
easat-6033	94	14	outstanding	outstanding	ADJ
easat-6033	94	15	for	for	ADP
easat-6033	94	16	less	less	ADJ
easat-6033	94	17	than	than	ADP
easat-6033	94	18	90	90	NUM
easat-6033	94	19	days	day	NOUN
easat-6033	94	20	,	,	PUNCT
easat-6033	94	21	while	while	SCONJ
easat-6033	94	22	external	external	ADJ
easat-6033	94	23	debt	debt	NOUN
easat-6033	94	24	collection	collection	NOUN
easat-6033	94	25	entails	entail	VERB
easat-6033	94	26	engaging	engage	VERB
easat-6033	94	27	third	third	ADJ
easat-6033	94	28	-	-	PUNCT
easat-6033	94	29	party	party	NOUN
easat-6033	94	30	debt	debt	NOUN
easat-6033	94	31	collection	collection	NOUN
easat-6033	94	32	agencies	agency	NOUN
easat-6033	94	33	for	for	ADP
easat-6033	94	34	accounts	account	NOUN
easat-6033	94	35	outstanding	outstanding	ADJ
easat-6033	94	36	for	for	ADP
easat-6033	94	37	over	over	ADP
easat-6033	94	38	90	90	NUM
easat-6033	94	39	days	day	NOUN
easat-6033	94	40	.	.	PUNCT
easat-6033	95	1	furthermore	furthermore	ADV
easat-6033	95	2	,	,	PUNCT
easat-6033	95	3	the	the	DET
easat-6033	95	4	municipal	municipal	ADJ
easat-6033	95	5	systems	systems	PROPN
easat-6033	95	6	act	act	PROPN
easat-6033	95	7	mandates	mandate	VERB
easat-6033	95	8	municipalities	municipality	NOUN
easat-6033	95	9	to	to	PART
easat-6033	95	10	collect	collect	VERB
easat-6033	95	11	all	all	DET
easat-6033	95	12	revenues	revenue	NOUN
easat-6033	95	13	payable	payable	ADJ
easat-6033	95	14	to	to	ADP
easat-6033	95	15	them	they	PRON
easat-6033	95	16	and	and	CCONJ
easat-6033	95	17	to	to	PART
easat-6033	95	18	implement	implement	VERB
easat-6033	95	19	credit	credit	NOUN
easat-6033	95	20	control	control	NOUN
easat-6033	95	21	policies	policy	NOUN
easat-6033	95	22	and	and	CCONJ
easat-6033	95	23	mechanisms	mechanism	NOUN
easat-6033	95	24	to	to	PART
easat-6033	95	25	ensure	ensure	VERB
easat-6033	95	26	compliance	compliance	NOUN
easat-6033	95	27	with	with	ADP
easat-6033	95	28	debt	debt	NOUN
easat-6033	95	29	collection	collection	NOUN
easat-6033	95	30	procedures	procedure	NOUN
easat-6033	95	31	.	.	PUNCT
easat-6033	96	1	specific	specific	ADJ
easat-6033	96	2	guidelines	guideline	NOUN
easat-6033	96	3	outlined	outline	VERB
easat-6033	96	4	in	in	ADP
easat-6033	96	5	sections	section	NOUN
easat-6033	96	6	99	99	NUM
easat-6033	96	7	and	and	CCONJ
easat-6033	96	8	100	100	NUM
easat-6033	96	9	of	of	ADP
easat-6033	96	10	the	the	DET
easat-6033	96	11	act	act	NOUN
easat-6033	96	12	require	require	VERB
easat-6033	96	13	municipalities	municipality	NOUN
easat-6033	96	14	to	to	PART
easat-6033	96	15	monitor	monitor	VERB
easat-6033	96	16	the	the	DET
easat-6033	96	17	implementation	implementation	NOUN
easat-6033	96	18	and	and	CCONJ
easat-6033	96	19	enforcement	enforcement	NOUN
easat-6033	96	20	of	of	ADP
easat-6033	96	21	credit	credit	NOUN
easat-6033	96	22	control	control	NOUN
easat-6033	96	23	and	and	CCONJ
easat-6033	96	24	debt	debt	NOUN
easat-6033	96	25	collection	collection	NOUN
easat-6033	96	26	policies	policy	NOUN
easat-6033	96	27	.	.	PUNCT
easat-6033	97	1	sections	section	NOUN
easat-6033	97	2	104	104	NUM
easat-6033	97	3	and	and	CCONJ
easat-6033	97	4	109	109	NUM
easat-6033	97	5	empower	empower	NOUN
easat-6033	97	6	municipalities	municipality	NOUN
easat-6033	97	7	to	to	PART
easat-6033	97	8	terminate	terminate	VERB
easat-6033	97	9	or	or	CCONJ
easat-6033	97	10	restrict	restrict	VERB
easat-6033	97	11	municipal	municipal	ADJ
easat-6033	97	12	services	service	NOUN
easat-6033	97	13	,	,	PUNCT
easat-6033	97	14	seize	seize	VERB
easat-6033	97	15	property	property	NOUN
easat-6033	97	16	,	,	PUNCT
easat-6033	97	17	and	and	CCONJ
easat-6033	97	18	prosecute	prosecute	VERB
easat-6033	97	19	residents	resident	NOUN
easat-6033	97	20	who	who	PRON
easat-6033	97	21	contravene	contravene	VERB
easat-6033	97	22	municipal	municipal	ADJ
easat-6033	97	23	bylaws	bylaw	NOUN
easat-6033	97	24	or	or	CCONJ
easat-6033	97	25	regulations	regulation	NOUN
easat-6033	97	26	.	.	PUNCT
easat-6033	98	1	in	in	ADP
easat-6033	98	2	south	south	ADJ
easat-6033	98	3	african	african	ADJ
easat-6033	98	4	municipalities	municipality	NOUN
easat-6033	98	5	,	,	PUNCT
easat-6033	98	6	the	the	DET
easat-6033	98	7	enforcement	enforcement	NOUN
easat-6033	98	8	of	of	ADP
easat-6033	98	9	payment	payment	NOUN
easat-6033	98	10	compliance	compliance	NOUN
easat-6033	98	11	is	be	AUX
easat-6033	98	12	facilitated	facilitate	VERB
easat-6033	98	13	through	through	ADP
easat-6033	98	14	the	the	DET
easat-6033	98	15	establishment	establishment	NOUN
easat-6033	98	16	of	of	ADP
easat-6033	98	17	byelaws	byelaw	NOUN
easat-6033	98	18	guiding	guide	VERB
easat-6033	98	19	rates	rate	NOUN
easat-6033	98	20	collection	collection	NOUN
easat-6033	98	21	from	from	ADP
easat-6033	98	22	residential	residential	ADJ
easat-6033	98	23	leaseholders	leaseholder	NOUN
easat-6033	98	24	.	.	PUNCT
easat-6033	99	1	these	these	DET
easat-6033	99	2	byelaws	byelaw	NOUN
easat-6033	99	3	are	be	AUX
easat-6033	99	4	supported	support	VERB
easat-6033	99	5	by	by	ADP
easat-6033	99	6	legislative	legislative	ADJ
easat-6033	99	7	provisions	provision	NOUN
easat-6033	99	8	such	such	ADJ
easat-6033	99	9	as	as	ADP
easat-6033	99	10	section	section	NOUN
easat-6033	99	11	3	3	NUM
easat-6033	99	12	of	of	ADP
easat-6033	99	13	the	the	DET
easat-6033	99	14	republic	republic	NOUN
easat-6033	99	15	of	of	ADP
easat-6033	99	16	south	south	PROPN
easat-6033	99	17	africa	africa	PROPN
easat-6033	100	1	[	[	X
easat-6033	100	2	2	2	NUM
easat-6033	100	3	]	]	PUNCT
easat-6033	100	4	section	section	NOUN
easat-6033	100	5	229	229	NUM
easat-6033	100	6	of	of	ADP
easat-6033	100	7	the	the	DET
easat-6033	100	8	republic	republic	NOUN
easat-6033	100	9	of	of	ADP
easat-6033	100	10	south	south	PROPN
easat-6033	100	11	africa	africa	PROPN
easat-6033	101	1	[	[	X
easat-6033	101	2	20	20	NUM
easat-6033	101	3	]	]	PUNCT
easat-6033	101	4	and	and	CCONJ
easat-6033	101	5	section	section	NOUN
easat-6033	101	6	4	4	NUM
easat-6033	101	7	(	(	PUNCT
easat-6033	101	8	1	1	NUM
easat-6033	101	9	)	)	PUNCT
easat-6033	101	10	(	(	PUNCT
easat-6033	101	11	c	c	X
easat-6033	101	12	)	)	PUNCT
easat-6033	101	13	of	of	ADP
easat-6033	101	14	the	the	DET
easat-6033	101	15	republic	republic	NOUN
easat-6033	101	16	of	of	ADP
easat-6033	101	17	south	south	PROPN
easat-6033	101	18	africa	africa	PROPN
easat-6033	102	1	[	[	X
easat-6033	102	2	19	19	NUM
easat-6033	102	3	]	]	PUNCT
easat-6033	102	4	.	.	PUNCT
easat-6033	103	1	they	they	PRON
easat-6033	103	2	outline	outline	VERB
easat-6033	103	3	various	various	ADJ
easat-6033	103	4	regulations	regulation	NOUN
easat-6033	103	5	and	and	CCONJ
easat-6033	103	6	procedures	procedure	NOUN
easat-6033	103	7	governing	govern	VERB
easat-6033	103	8	rates	rate	NOUN
easat-6033	103	9	levying	levy	VERB
easat-6033	103	10	,	,	PUNCT
easat-6033	103	11	billing	billing	NOUN
easat-6033	103	12	,	,	PUNCT
easat-6033	103	13	payment	payment	NOUN
easat-6033	103	14	options	option	NOUN
easat-6033	103	15	,	,	PUNCT
easat-6033	103	16	and	and	CCONJ
easat-6033	103	17	enforcement	enforcement	NOUN
easat-6033	103	18	measures	measure	NOUN
easat-6033	103	19	for	for	ADP
easat-6033	103	20	defaulters	defaulter	NOUN
easat-6033	103	21	.	.	PUNCT
easat-6033	104	1	notably	notably	ADV
easat-6033	104	2	,	,	PUNCT
easat-6033	104	3	municipalities	municipality	NOUN
easat-6033	104	4	are	be	AUX
easat-6033	104	5	mandated	mandate	VERB
easat-6033	104	6	to	to	PART
easat-6033	104	7	levy	levy	VERB
easat-6033	104	8	rates	rate	NOUN
easat-6033	104	9	on	on	ADP
easat-6033	104	10	all	all	DET
easat-6033	104	11	categories	category	NOUN
easat-6033	104	12	of	of	ADP
easat-6033	104	13	land	land	NOUN
easat-6033	104	14	users	user	NOUN
easat-6033	104	15	,	,	PUNCT
easat-6033	104	16	maintain	maintain	VERB
easat-6033	104	17	property	property	NOUN
easat-6033	104	18	valuation	valuation	NOUN
easat-6033	104	19	rolls	roll	NOUN
easat-6033	104	20	,	,	PUNCT
easat-6033	104	21	and	and	CCONJ
easat-6033	104	22	clearly	clearly	ADV
easat-6033	104	23	communicate	communicate	VERB
easat-6033	104	24	the	the	DET
easat-6033	104	25	amount	amount	NOUN
easat-6033	104	26	due	due	ADJ
easat-6033	104	27	for	for	ADP
easat-6033	104	28	payment	payment	NOUN
easat-6033	104	29	,	,	PUNCT
easat-6033	104	30	payment	payment	NOUN
easat-6033	104	31	deadlines	deadline	NOUN
easat-6033	104	32	,	,	PUNCT
easat-6033	104	33	and	and	CCONJ
easat-6033	104	34	calculation	calculation	NOUN
easat-6033	104	35	methods	method	NOUN
easat-6033	104	36	to	to	ADP
easat-6033	104	37	residents	resident	NOUN
easat-6033	104	38	.	.	PUNCT
easat-6033	105	1	furthermore	furthermore	ADV
easat-6033	105	2	,	,	PUNCT
easat-6033	105	3	provisions	provision	NOUN
easat-6033	105	4	are	be	AUX
easat-6033	105	5	made	make	VERB
easat-6033	105	6	for	for	ADP
easat-6033	105	7	annual	annual	ADJ
easat-6033	105	8	rate	rate	NOUN
easat-6033	105	9	increases	increase	NOUN
easat-6033	105	10	,	,	PUNCT
easat-6033	105	11	correction	correction	NOUN
easat-6033	105	12	of	of	ADP
easat-6033	105	13	billing	billing	NOUN
easat-6033	105	14	errors	error	NOUN
easat-6033	105	15	,	,	PUNCT
easat-6033	105	16	and	and	CCONJ
easat-6033	105	17	notification	notification	NOUN
easat-6033	105	18	of	of	ADP
easat-6033	105	19	approved	approve	VERB
easat-6033	105	20	rates	rate	NOUN
easat-6033	105	21	to	to	ADP
easat-6033	105	22	residents	resident	NOUN
easat-6033	105	23	in	in	ADP
easat-6033	105	24	advance	advance	NOUN
easat-6033	105	25	.	.	PUNCT
easat-6033	106	1	6	6	X
easat-6033	106	2	.	.	X
easat-6033	106	3	revisiting	revisit	VERB
easat-6033	106	4	taxpayers	taxpayer	NOUN
easat-6033	106	5	’	'	PUNCT
easat-6033	106	6	behavioural	behavioural	ADJ
easat-6033	106	7	theories	theory	NOUN
easat-6033	106	8	in	in	ADP
easat-6033	106	9	property	property	NOUN
easat-6033	106	10	rates	rate	NOUN
easat-6033	106	11	administration	administration	NOUN
easat-6033	106	12	,	,	PUNCT
easat-6033	106	13	understanding	understand	VERB
easat-6033	106	14	the	the	DET
easat-6033	106	15	factors	factor	NOUN
easat-6033	106	16	that	that	PRON
easat-6033	106	17	influence	influence	VERB
easat-6033	106	18	residential	residential	ADJ
easat-6033	106	19	leaseholders	leaseholder	NOUN
easat-6033	106	20	'	'	PART
easat-6033	106	21	a56ttitudes	a56ttitude	NOUN
easat-6033	106	22	towards	towards	ADP
easat-6033	106	23	paying	pay	VERB
easat-6033	106	24	their	their	PRON
easat-6033	106	25	rates	rate	NOUN
easat-6033	106	26	is	be	AUX
easat-6033	106	27	crucial	crucial	ADJ
easat-6033	106	28	.	.	PUNCT
easat-6033	107	1	fjielstad	fjielstad	PROPN
easat-6033	107	2	,	,	PUNCT
easat-6033	107	3	et	et	PROPN
easat-6033	107	4	al	al	PROPN
easat-6033	107	5	.	.	PUNCT
easat-6033	108	1	[	[	X
easat-6033	108	2	21	21	NUM
easat-6033	108	3	]	]	PUNCT
easat-6033	108	4	highlight	highlight	VERB
easat-6033	108	5	that	that	SCONJ
easat-6033	108	6	there	there	PRON
easat-6033	108	7	are	be	VERB
easat-6033	108	8	various	various	ADJ
easat-6033	108	9	taxpayer	taxpayer	NOUN
easat-6033	108	10	behavioural	behavioural	ADJ
easat-6033	108	11	theories	theory	NOUN
easat-6033	108	12	that	that	PRON
easat-6033	108	13	enhances	enhance	VERB
easat-6033	108	14	the	the	DET
easat-6033	108	15	payment	payment	NOUN
easat-6033	108	16	compliance	compliance	NOUN
easat-6033	108	17	of	of	ADP
easat-6033	108	18	taxpayers	taxpayer	NOUN
easat-6033	108	19	.	.	PUNCT
easat-6033	109	1	the	the	DET
easat-6033	109	2	economic	economic	ADJ
easat-6033	109	3	deterrence	deterrence	NOUN
easat-6033	109	4	model	model	NOUN
easat-6033	109	5	proposed	propose	VERB
easat-6033	109	6	by	by	ADP
easat-6033	109	7	allingham	allingham	NOUN
easat-6033	109	8	and	and	CCONJ
easat-6033	109	9	sandmo	sandmo	NOUN
easat-6033	109	10	[	[	X
easat-6033	109	11	22	22	NUM
easat-6033	109	12	]	]	PUNCT
easat-6033	109	13	examines	examine	VERB
easat-6033	109	14	the	the	DET
easat-6033	109	15	correlation	correlation	NOUN
easat-6033	109	16	between	between	ADP
easat-6033	109	17	tax	tax	NOUN
easat-6033	109	18	payment	payment	NOUN
easat-6033	109	19	and	and	CCONJ
easat-6033	109	20	risk	risk	NOUN
easat-6033	109	21	-	-	PUNCT
easat-6033	109	22	taking	taking	NOUN
easat-6033	109	23	[	[	NOUN
easat-6033	109	24	21	21	NUM
easat-6033	109	25	]	]	PUNCT
easat-6033	109	26	.	.	PUNCT
easat-6033	110	1	according	accord	VERB
easat-6033	110	2	to	to	ADP
easat-6033	110	3	this	this	DET
easat-6033	110	4	model	model	NOUN
easat-6033	110	5	,	,	PUNCT
easat-6033	110	6	taxpayers	taxpayer	NOUN
easat-6033	110	7	are	be	AUX
easat-6033	110	8	incentivized	incentivize	VERB
easat-6033	110	9	to	to	PART
easat-6033	110	10	make	make	VERB
easat-6033	110	11	regular	regular	ADJ
easat-6033	110	12	payments	payment	NOUN
easat-6033	110	13	because	because	SCONJ
easat-6033	110	14	the	the	DET
easat-6033	110	15	potential	potential	ADJ
easat-6033	110	16	penalty	penalty	NOUN
easat-6033	110	17	incurred	incur	VERB
easat-6033	110	18	for	for	ADP
easat-6033	110	19	non	non	ADJ
easat-6033	110	20	-	-	ADJ
easat-6033	110	21	compliance	compliance	NOUN
easat-6033	110	22	outweighs	outweigh	VERB
easat-6033	110	23	the	the	DET
easat-6033	110	24	benefits	benefit	NOUN
easat-6033	110	25	of	of	ADP
easat-6033	110	26	avoiding	avoid	VERB
easat-6033	110	27	payment	payment	NOUN
easat-6033	110	28	.	.	PUNCT
easat-6033	111	1	in	in	ADP
easat-6033	111	2	the	the	DET
easat-6033	111	3	context	context	NOUN
easat-6033	111	4	of	of	ADP
easat-6033	111	5	property	property	NOUN
easat-6033	111	6	rates	rate	NOUN
easat-6033	111	7	administration	administration	NOUN
easat-6033	111	8	,	,	PUNCT
easat-6033	111	9	strategies	strategy	NOUN
easat-6033	111	10	for	for	ADP
easat-6033	111	11	enforcement	enforcement	NOUN
easat-6033	111	12	should	should	AUX
easat-6033	111	13	align	align	VERB
easat-6033	111	14	with	with	ADP
easat-6033	111	15	this	this	DET
easat-6033	111	16	theory	theory	NOUN
easat-6033	111	17	to	to	PART
easat-6033	111	18	ensure	ensure	VERB
easat-6033	111	19	that	that	SCONJ
easat-6033	111	20	basic	basic	ADJ
easat-6033	111	21	legal	legal	ADJ
easat-6033	111	22	actions	action	NOUN
easat-6033	111	23	are	be	AUX
easat-6033	111	24	taken	take	VERB
easat-6033	111	25	against	against	ADP
easat-6033	111	26	defaulting	default	VERB
easat-6033	111	27	leaseholders	leaseholder	NOUN
easat-6033	111	28	to	to	PART
easat-6033	111	29	foster	foster	VERB
easat-6033	111	30	a	a	DET
easat-6033	111	31	culture	culture	NOUN
easat-6033	111	32	of	of	ADP
easat-6033	111	33	consistent	consistent	ADJ
easat-6033	111	34	payments	payment	NOUN
easat-6033	111	35	.	.	PUNCT
easat-6033	112	1	the	the	DET
easat-6033	112	2	social	social	ADJ
easat-6033	112	3	exchange	exchange	NOUN
easat-6033	112	4	theory	theory	NOUN
easat-6033	112	5	posits	posit	NOUN
easat-6033	112	6	that	that	SCONJ
easat-6033	112	7	taxpayers	taxpayer	NOUN
easat-6033	112	8	are	be	AUX
easat-6033	112	9	motivated	motivated	ADJ
easat-6033	112	10	to	to	PART
easat-6033	112	11	pay	pay	VERB
easat-6033	112	12	their	their	PRON
easat-6033	112	13	rates	rate	NOUN
easat-6033	112	14	when	when	SCONJ
easat-6033	112	15	they	they	PRON
easat-6033	112	16	perceive	perceive	VERB
easat-6033	112	17	tangible	tangible	ADJ
easat-6033	112	18	benefits	benefit	NOUN
easat-6033	112	19	in	in	ADP
easat-6033	112	20	the	the	DET
easat-6033	112	21	form	form	NOUN
easat-6033	112	22	of	of	ADP
easat-6033	112	23	service	service	NOUN
easat-6033	112	24	provision	provision	NOUN
easat-6033	112	25	by	by	ADP
easat-6033	112	26	the	the	DET
easat-6033	112	27	government	government	NOUN
easat-6033	112	28	[	[	X
easat-6033	112	29	21	21	NUM
easat-6033	112	30	]	]	PUNCT
easat-6033	112	31	.	.	PUNCT
easat-6033	113	1	this	this	DET
easat-6033	113	2	theory	theory	NOUN
easat-6033	113	3	emphasises	emphasise	VERB
easat-6033	113	4	the	the	DET
easat-6033	113	5	reciprocal	reciprocal	ADJ
easat-6033	113	6	relationship	relationship	NOUN
easat-6033	113	7	between	between	ADP
easat-6033	113	8	residents	resident	NOUN
easat-6033	113	9	and	and	CCONJ
easat-6033	113	10	local	local	ADJ
easat-6033	113	11	municipalities	municipality	NOUN
easat-6033	113	12	,	,	PUNCT
easat-6033	113	13	where	where	SCONJ
easat-6033	113	14	payment	payment	NOUN
easat-6033	113	15	of	of	ADP
easat-6033	113	16	rates	rate	NOUN
easat-6033	113	17	contributes	contribute	VERB
easat-6033	113	18	to	to	ADP
easat-6033	113	19	improved	improve	VERB
easat-6033	113	20	service	service	NOUN
easat-6033	113	21	delivery	delivery	NOUN
easat-6033	113	22	.	.	PUNCT
easat-6033	114	1	however	however	ADV
easat-6033	114	2	,	,	PUNCT
easat-6033	114	3	the	the	DET
easat-6033	114	4	effectiveness	effectiveness	NOUN
easat-6033	114	5	of	of	ADP
easat-6033	114	6	this	this	DET
easat-6033	114	7	approach	approach	NOUN
easat-6033	114	8	hinges	hinge	NOUN
easat-6033	114	9	on	on	ADP
easat-6033	114	10	the	the	DET
easat-6033	114	11	ability	ability	NOUN
easat-6033	114	12	of	of	ADP
easat-6033	114	13	the	the	DET
easat-6033	114	14	municipality	municipality	NOUN
easat-6033	114	15	to	to	PART
easat-6033	114	16	provide	provide	VERB
easat-6033	114	17	satisfactory	satisfactory	ADJ
easat-6033	114	18	services	service	NOUN
easat-6033	114	19	which	which	PRON
easat-6033	114	20	highlights	highlight	VERB
easat-6033	114	21	the	the	DET
easat-6033	114	22	importance	importance	NOUN
easat-6033	114	23	of	of	ADP
easat-6033	114	24	accountability	accountability	NOUN
easat-6033	114	25	and	and	CCONJ
easat-6033	114	26	transparency	transparency	NOUN
easat-6033	114	27	in	in	ADP
easat-6033	114	28	governance	governance	NOUN
easat-6033	114	29	.	.	PUNCT
easat-6033	115	1	the	the	DET
easat-6033	115	2	social	social	ADJ
easat-6033	115	3	exchange	exchange	NOUN
easat-6033	115	4	theory	theory	NOUN
easat-6033	115	5	serves	serve	VERB
easat-6033	115	6	as	as	ADP
easat-6033	115	7	a	a	DET
easat-6033	115	8	valuable	valuable	ADJ
easat-6033	115	9	592	592	NUM
easat-6033	115	10	edelweiss	edelweiss	PROPN
easat-6033	115	11	applied	apply	VERB
easat-6033	115	12	science	science	NOUN
easat-6033	115	13	and	and	CCONJ
easat-6033	115	14	technology	technology	NOUN
easat-6033	115	15	issn	issn	PROPN
easat-6033	115	16	:	:	PUNCT
easat-6033	115	17	2576	2576	NUM
easat-6033	115	18	-	-	SYM
easat-6033	115	19	8484	8484	NUM
easat-6033	115	20	vol	vol	NOUN
easat-6033	115	21	.	.	PROPN
easat-6033	116	1	9	9	NUM
easat-6033	116	2	,	,	PUNCT
easat-6033	116	3	no	no	INTJ
easat-6033	116	4	.	.	NOUN
easat-6033	117	1	4	4	NUM
easat-6033	117	2	:	:	SYM
easat-6033	117	3	588	588	NUM
easat-6033	117	4	-	-	SYM
easat-6033	117	5	601	601	NUM
easat-6033	117	6	,	,	PUNCT
easat-6033	117	7	2025	2025	NUM
easat-6033	117	8	doi	doi	NOUN
easat-6033	117	9	:	:	PUNCT
easat-6033	117	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	117	11	©	©	PROPN
easat-6033	117	12	2025	2025	NUM
easat-6033	117	13	by	by	ADP
easat-6033	117	14	the	the	DET
easat-6033	117	15	author	author	NOUN
easat-6033	117	16	;	;	PUNCT
easat-6033	117	17	licensee	licensee	PROPN
easat-6033	117	18	learning	learn	VERB
easat-6033	117	19	gate	gate	NOUN
easat-6033	117	20	framework	framework	NOUN
easat-6033	117	21	for	for	ADP
easat-6033	117	22	promoting	promote	VERB
easat-6033	117	23	payment	payment	NOUN
easat-6033	117	24	compliance	compliance	NOUN
easat-6033	117	25	and	and	CCONJ
easat-6033	117	26	enhancing	enhance	VERB
easat-6033	117	27	service	service	NOUN
easat-6033	117	28	delivery	delivery	NOUN
easat-6033	117	29	by	by	ADP
easat-6033	117	30	facilitating	facilitate	VERB
easat-6033	117	31	mutual	mutual	ADJ
easat-6033	117	32	relationships	relationship	NOUN
easat-6033	117	33	and	and	CCONJ
easat-6033	117	34	accountability	accountability	NOUN
easat-6033	117	35	between	between	ADP
easat-6033	117	36	residents	resident	NOUN
easat-6033	117	37	and	and	CCONJ
easat-6033	117	38	local	local	ADJ
easat-6033	117	39	municipalities	municipality	NOUN
easat-6033	118	1	[	[	X
easat-6033	118	2	10	10	NUM
easat-6033	118	3	]	]	PUNCT
easat-6033	118	4	.	.	PUNCT
easat-6033	119	1	the	the	DET
easat-6033	119	2	equity	equity	NOUN
easat-6033	119	3	theory	theory	NOUN
easat-6033	119	4	,	,	PUNCT
easat-6033	119	5	rooted	root	VERB
easat-6033	119	6	in	in	ADP
easat-6033	119	7	the	the	DET
easat-6033	119	8	principles	principle	NOUN
easat-6033	119	9	of	of	ADP
easat-6033	119	10	fairness	fairness	NOUN
easat-6033	119	11	and	and	CCONJ
easat-6033	119	12	impartiality	impartiality	NOUN
easat-6033	119	13	,	,	PUNCT
easat-6033	119	14	suggests	suggest	VERB
easat-6033	119	15	that	that	SCONJ
easat-6033	119	16	taxpayers	taxpayer	NOUN
easat-6033	119	17	are	be	AUX
easat-6033	119	18	more	more	ADV
easat-6033	119	19	inclined	inclined	ADJ
easat-6033	119	20	to	to	PART
easat-6033	119	21	pay	pay	VERB
easat-6033	119	22	their	their	PRON
easat-6033	119	23	taxes	taxis	NOUN
easat-6033	119	24	if	if	SCONJ
easat-6033	119	25	they	they	PRON
easat-6033	119	26	perceive	perceive	VERB
easat-6033	119	27	the	the	DET
easat-6033	119	28	government	government	NOUN
easat-6033	119	29	to	to	PART
easat-6033	119	30	be	be	AUX
easat-6033	119	31	equitable	equitable	ADJ
easat-6033	119	32	in	in	ADP
easat-6033	119	33	its	its	PRON
easat-6033	119	34	provision	provision	NOUN
easat-6033	119	35	of	of	ADP
easat-6033	119	36	services	service	NOUN
easat-6033	119	37	to	to	ADP
easat-6033	119	38	all	all	DET
easat-6033	119	39	residents	resident	NOUN
easat-6033	119	40	within	within	ADP
easat-6033	119	41	local	local	ADJ
easat-6033	119	42	municipalities	municipality	NOUN
easat-6033	119	43	[	[	X
easat-6033	119	44	21	21	NUM
easat-6033	119	45	]	]	PUNCT
easat-6033	119	46	.	.	PUNCT
easat-6033	120	1	conversely	conversely	ADV
easat-6033	120	2	,	,	PUNCT
easat-6033	120	3	if	if	SCONJ
easat-6033	120	4	the	the	DET
easat-6033	120	5	government	government	NOUN
easat-6033	120	6	displays	display	VERB
easat-6033	120	7	partiality	partiality	NOUN
easat-6033	120	8	in	in	ADP
easat-6033	120	9	service	service	NOUN
easat-6033	120	10	delivery	delivery	NOUN
easat-6033	120	11	,	,	PUNCT
easat-6033	120	12	residents	resident	NOUN
easat-6033	120	13	may	may	AUX
easat-6033	120	14	become	become	AUX
easat-6033	120	15	disheartened	dishearten	VERB
easat-6033	120	16	and	and	CCONJ
easat-6033	120	17	less	less	ADV
easat-6033	120	18	motivated	motivated	ADJ
easat-6033	120	19	to	to	PART
easat-6033	120	20	fulfil	fulfil	VERB
easat-6033	120	21	their	their	PRON
easat-6033	120	22	rates	rate	NOUN
easat-6033	120	23	obligations	obligation	NOUN
easat-6033	120	24	.	.	PUNCT
easat-6033	121	1	this	this	DET
easat-6033	121	2	theory	theory	NOUN
easat-6033	121	3	highlights	highlight	VERB
easat-6033	121	4	the	the	DET
easat-6033	121	5	importance	importance	NOUN
easat-6033	121	6	of	of	ADP
easat-6033	121	7	promoting	promote	VERB
easat-6033	121	8	fairness	fairness	NOUN
easat-6033	121	9	and	and	CCONJ
easat-6033	121	10	equity	equity	NOUN
easat-6033	121	11	in	in	ADP
easat-6033	121	12	governance	governance	NOUN
easat-6033	121	13	practices	practice	NOUN
easat-6033	121	14	,	,	PUNCT
easat-6033	121	15	as	as	SCONJ
easat-6033	121	16	it	it	PRON
easat-6033	121	17	serves	serve	VERB
easat-6033	121	18	as	as	ADP
easat-6033	121	19	a	a	DET
easat-6033	121	20	catalyst	catalyst	NOUN
easat-6033	121	21	for	for	ADP
easat-6033	121	22	encouraging	encourage	VERB
easat-6033	121	23	payment	payment	NOUN
easat-6033	121	24	compliance	compliance	NOUN
easat-6033	121	25	and	and	CCONJ
easat-6033	121	26	fostering	foster	VERB
easat-6033	121	27	trust	trust	NOUN
easat-6033	121	28	between	between	ADP
easat-6033	121	29	residents	resident	NOUN
easat-6033	121	30	and	and	CCONJ
easat-6033	121	31	municipal	municipal	ADJ
easat-6033	121	32	authorities	authority	NOUN
easat-6033	121	33	.	.	PUNCT
easat-6033	122	1	lastly	lastly	ADV
easat-6033	122	2	,	,	PUNCT
easat-6033	122	3	the	the	DET
easat-6033	122	4	social	social	ADJ
easat-6033	122	5	influence	influence	NOUN
easat-6033	122	6	model	model	NOUN
easat-6033	122	7	posits	posit	NOUN
easat-6033	122	8	that	that	SCONJ
easat-6033	122	9	the	the	DET
easat-6033	122	10	behaviour	behaviour	NOUN
easat-6033	122	11	of	of	ADP
easat-6033	122	12	individuals	individual	NOUN
easat-6033	122	13	is	be	AUX
easat-6033	122	14	significantly	significantly	ADV
easat-6033	122	15	influenced	influence	VERB
easat-6033	122	16	by	by	ADP
easat-6033	122	17	their	their	PRON
easat-6033	122	18	social	social	ADJ
easat-6033	122	19	interactions	interaction	NOUN
easat-6033	122	20	within	within	ADP
easat-6033	122	21	their	their	PRON
easat-6033	122	22	neighbourhoods	neighbourhood	NOUN
easat-6033	122	23	and	and	CCONJ
easat-6033	122	24	broader	broad	ADJ
easat-6033	122	25	environments	environment	NOUN
easat-6033	123	1	[	[	X
easat-6033	123	2	21	21	NUM
easat-6033	123	3	]	]	PUNCT
easat-6033	123	4	.	.	PUNCT
easat-6033	124	1	in	in	ADP
easat-6033	124	2	this	this	DET
easat-6033	124	3	regard	regard	NOUN
easat-6033	124	4	,	,	PUNCT
easat-6033	124	5	this	this	DET
easat-6033	124	6	theory	theory	NOUN
easat-6033	124	7	emphasises	emphasise	VERB
easat-6033	124	8	that	that	SCONJ
easat-6033	124	9	the	the	DET
easat-6033	124	10	payment	payment	NOUN
easat-6033	124	11	behaviour	behaviour	NOUN
easat-6033	124	12	of	of	ADP
easat-6033	124	13	taxpayers	taxpayer	NOUN
easat-6033	124	14	is	be	AUX
easat-6033	124	15	shaped	shape	VERB
easat-6033	124	16	by	by	ADP
easat-6033	124	17	the	the	DET
easat-6033	124	18	actions	action	NOUN
easat-6033	124	19	and	and	CCONJ
easat-6033	124	20	attitudes	attitude	NOUN
easat-6033	124	21	of	of	ADP
easat-6033	124	22	their	their	PRON
easat-6033	124	23	peers	peer	NOUN
easat-6033	124	24	.	.	PUNCT
easat-6033	125	1	if	if	SCONJ
easat-6033	125	2	leaseholders	leaseholder	NOUN
easat-6033	125	3	observe	observe	VERB
easat-6033	125	4	others	other	NOUN
easat-6033	125	5	within	within	ADP
easat-6033	125	6	their	their	PRON
easat-6033	125	7	community	community	NOUN
easat-6033	125	8	avoiding	avoid	VERB
easat-6033	125	9	rates	rate	NOUN
easat-6033	125	10	payments	payment	NOUN
easat-6033	125	11	without	without	ADP
easat-6033	125	12	facing	face	VERB
easat-6033	125	13	repercussions	repercussion	NOUN
easat-6033	125	14	,	,	PUNCT
easat-6033	125	15	they	they	PRON
easat-6033	125	16	may	may	AUX
easat-6033	125	17	feel	feel	VERB
easat-6033	125	18	disinclined	disinclined	ADJ
easat-6033	125	19	to	to	PART
easat-6033	125	20	continue	continue	VERB
easat-6033	125	21	meeting	meet	VERB
easat-6033	125	22	their	their	PRON
easat-6033	125	23	own	own	ADJ
easat-6033	125	24	obligations	obligation	NOUN
easat-6033	125	25	.	.	PUNCT
easat-6033	126	1	in	in	ADP
easat-6033	126	2	this	this	DET
easat-6033	126	3	context	context	NOUN
easat-6033	126	4	,	,	PUNCT
easat-6033	126	5	the	the	DET
easat-6033	126	6	implementation	implementation	NOUN
easat-6033	126	7	of	of	ADP
easat-6033	126	8	legal	legal	ADJ
easat-6033	126	9	actions	action	NOUN
easat-6033	126	10	against	against	ADP
easat-6033	126	11	defaulting	default	VERB
easat-6033	126	12	leaseholders	leaseholder	NOUN
easat-6033	126	13	could	could	AUX
easat-6033	126	14	serve	serve	VERB
easat-6033	126	15	as	as	ADP
easat-6033	126	16	a	a	DET
easat-6033	126	17	form	form	NOUN
easat-6033	126	18	of	of	ADP
easat-6033	126	19	social	social	ADJ
easat-6033	126	20	sanction	sanction	NOUN
easat-6033	126	21	,	,	PUNCT
easat-6033	126	22	potentially	potentially	ADV
easat-6033	126	23	influencing	influence	VERB
easat-6033	126	24	payment	payment	NOUN
easat-6033	126	25	compliance	compliance	NOUN
easat-6033	126	26	among	among	ADP
easat-6033	126	27	leaseholders	leaseholder	NOUN
easat-6033	126	28	.	.	PUNCT
easat-6033	127	1	thus	thus	ADV
easat-6033	127	2	,	,	PUNCT
easat-6033	127	3	fostering	foster	VERB
easat-6033	127	4	a	a	DET
easat-6033	127	5	sense	sense	NOUN
easat-6033	127	6	of	of	ADP
easat-6033	127	7	social	social	ADJ
easat-6033	127	8	accountability	accountability	NOUN
easat-6033	127	9	and	and	CCONJ
easat-6033	127	10	responsibility	responsibility	NOUN
easat-6033	127	11	within	within	ADP
easat-6033	127	12	communities	community	NOUN
easat-6033	127	13	may	may	AUX
easat-6033	127	14	contribute	contribute	VERB
easat-6033	127	15	to	to	ADP
easat-6033	127	16	improving	improve	VERB
easat-6033	127	17	payment	payment	NOUN
easat-6033	127	18	compliance	compliance	NOUN
easat-6033	127	19	rates	rate	NOUN
easat-6033	127	20	.	.	PUNCT
easat-6033	128	1	7	7	X
easat-6033	128	2	.	.	X
easat-6033	128	3	public	public	ADJ
easat-6033	128	4	debt	debt	NOUN
easat-6033	128	5	management	management	NOUN
easat-6033	128	6	:	:	PUNCT
easat-6033	128	7	property	property	NOUN
easat-6033	128	8	rates	rate	NOUN
easat-6033	128	9	perspective	perspective	VERB
easat-6033	128	10	in	in	ADP
easat-6033	128	11	the	the	DET
easat-6033	128	12	realm	realm	NOUN
easat-6033	128	13	of	of	ADP
easat-6033	128	14	public	public	ADJ
easat-6033	128	15	debt	debt	NOUN
easat-6033	128	16	management	management	NOUN
easat-6033	128	17	within	within	ADP
easat-6033	128	18	developing	develop	VERB
easat-6033	128	19	countries	country	NOUN
easat-6033	128	20	,	,	PUNCT
easat-6033	128	21	there	there	PRON
easat-6033	128	22	is	be	VERB
easat-6033	128	23	a	a	DET
easat-6033	128	24	critical	critical	ADJ
easat-6033	128	25	need	need	NOUN
easat-6033	128	26	for	for	SCONJ
easat-6033	128	27	governments	government	NOUN
easat-6033	128	28	to	to	PART
easat-6033	128	29	mitigate	mitigate	VERB
easat-6033	128	30	high	high	ADJ
easat-6033	128	31	debt	debt	NOUN
easat-6033	128	32	levels	level	NOUN
easat-6033	128	33	which	which	PRON
easat-6033	128	34	often	often	ADV
easat-6033	128	35	hinder	hinder	VERB
easat-6033	128	36	economic	economic	ADJ
easat-6033	128	37	growth	growth	NOUN
easat-6033	128	38	and	and	CCONJ
easat-6033	128	39	development	development	NOUN
easat-6033	128	40	rahman	rahman	PROPN
easat-6033	128	41	,	,	PUNCT
easat-6033	128	42	et	et	PROPN
easat-6033	128	43	al	al	PROPN
easat-6033	128	44	.	.	PUNCT
easat-6033	129	1	[	[	X
easat-6033	129	2	23	23	NUM
easat-6033	129	3	]	]	PUNCT
easat-6033	129	4	.	.	PUNCT
easat-6033	130	1	ahlborn	ahlborn	VERB
easat-6033	130	2	and	and	CCONJ
easat-6033	130	3	schweickert	schweickert	NOUN
easat-6033	130	4	[	[	X
easat-6033	130	5	24	24	NUM
easat-6033	130	6	]	]	PUNCT
easat-6033	130	7	highlight	highlight	VERB
easat-6033	130	8	the	the	DET
easat-6033	130	9	crucial	crucial	ADJ
easat-6033	130	10	role	role	NOUN
easat-6033	130	11	of	of	ADP
easat-6033	130	12	public	public	ADJ
easat-6033	130	13	debt	debt	NOUN
easat-6033	130	14	administrators	administrator	NOUN
easat-6033	130	15	in	in	ADP
easat-6033	130	16	this	this	DET
easat-6033	130	17	process	process	NOUN
easat-6033	130	18	,	,	PUNCT
easat-6033	130	19	highlighting	highlight	VERB
easat-6033	130	20	their	their	PRON
easat-6033	130	21	responsibility	responsibility	NOUN
easat-6033	130	22	to	to	PART
easat-6033	130	23	devise	devise	VERB
easat-6033	130	24	strategies	strategy	NOUN
easat-6033	130	25	and	and	CCONJ
easat-6033	130	26	make	make	VERB
easat-6033	130	27	decisions	decision	NOUN
easat-6033	130	28	that	that	PRON
easat-6033	130	29	facilitate	facilitate	VERB
easat-6033	130	30	the	the	DET
easat-6033	130	31	attainment	attainment	NOUN
easat-6033	130	32	of	of	ADP
easat-6033	130	33	developmental	developmental	ADJ
easat-6033	130	34	objectives	objective	NOUN
easat-6033	130	35	of	of	ADP
easat-6033	130	36	the	the	DET
easat-6033	130	37	government	government	NOUN
easat-6033	130	38	by	by	ADP
easat-6033	130	39	raising	raise	VERB
easat-6033	130	40	necessary	necessary	ADJ
easat-6033	130	41	funds	fund	NOUN
easat-6033	130	42	.	.	PUNCT
easat-6033	131	1	public	public	ADJ
easat-6033	131	2	debt	debt	NOUN
easat-6033	131	3	management	management	NOUN
easat-6033	131	4	encompasses	encompass	VERB
easat-6033	131	5	various	various	ADJ
easat-6033	131	6	measures	measure	NOUN
easat-6033	131	7	aimed	aim	VERB
easat-6033	131	8	at	at	ADP
easat-6033	131	9	acquiring	acquire	VERB
easat-6033	131	10	funds	fund	NOUN
easat-6033	131	11	at	at	ADP
easat-6033	131	12	minimal	minimal	ADJ
easat-6033	131	13	costs	cost	NOUN
easat-6033	131	14	and	and	CCONJ
easat-6033	131	15	risks	risk	NOUN
easat-6033	131	16	to	to	PART
easat-6033	131	17	meet	meet	VERB
easat-6033	131	18	governmental	governmental	ADJ
easat-6033	131	19	obligations	obligation	NOUN
easat-6033	131	20	[	[	X
easat-6033	131	21	25	25	NUM
easat-6033	131	22	]	]	PUNCT
easat-6033	131	23	.	.	PUNCT
easat-6033	132	1	administrators	administrator	NOUN
easat-6033	132	2	are	be	AUX
easat-6033	132	3	tasked	task	VERB
easat-6033	132	4	with	with	ADP
easat-6033	132	5	guiding	guide	VERB
easat-6033	132	6	debt	debt	NOUN
easat-6033	132	7	collection	collection	NOUN
easat-6033	132	8	,	,	PUNCT
easat-6033	132	9	control	control	NOUN
easat-6033	132	10	,	,	PUNCT
easat-6033	132	11	and	and	CCONJ
easat-6033	132	12	recovery	recovery	NOUN
easat-6033	132	13	to	to	PART
easat-6033	132	14	ensure	ensure	VERB
easat-6033	132	15	the	the	DET
easat-6033	132	16	provision	provision	NOUN
easat-6033	132	17	of	of	ADP
easat-6033	132	18	essential	essential	ADJ
easat-6033	132	19	services	service	NOUN
easat-6033	132	20	to	to	ADP
easat-6033	132	21	residents	resident	NOUN
easat-6033	132	22	,	,	PUNCT
easat-6033	132	23	with	with	ADP
easat-6033	132	24	key	key	ADJ
easat-6033	132	25	strategies	strategy	NOUN
easat-6033	132	26	including	include	VERB
easat-6033	132	27	policy	policy	NOUN
easat-6033	132	28	standardisation	standardisation	NOUN
easat-6033	132	29	,	,	PUNCT
easat-6033	132	30	debt	debt	NOUN
easat-6033	132	31	book	book	NOUN
easat-6033	132	32	analysis	analysis	NOUN
easat-6033	132	33	,	,	PUNCT
easat-6033	132	34	debtor	debtor	NOUN
easat-6033	132	35	profiling	profiling	NOUN
easat-6033	132	36	,	,	PUNCT
easat-6033	132	37	and	and	CCONJ
easat-6033	132	38	indigent	indigent	ADJ
easat-6033	132	39	support	support	NOUN
easat-6033	132	40	[	[	X
easat-6033	132	41	26	26	NUM
easat-6033	132	42	]	]	PUNCT
easat-6033	132	43	.	.	PUNCT
easat-6033	133	1	in	in	ADP
easat-6033	133	2	debt	debt	NOUN
easat-6033	133	3	management	management	NOUN
easat-6033	133	4	,	,	PUNCT
easat-6033	133	5	policy	policy	NOUN
easat-6033	133	6	standardisation	standardisation	NOUN
easat-6033	133	7	is	be	AUX
easat-6033	133	8	crucial	crucial	ADJ
easat-6033	133	9	for	for	ADP
easat-6033	133	10	promoting	promote	VERB
easat-6033	133	11	regulatory	regulatory	ADJ
easat-6033	133	12	standards	standard	NOUN
easat-6033	133	13	and	and	CCONJ
easat-6033	133	14	competitiveness	competitiveness	NOUN
easat-6033	133	15	,	,	PUNCT
easat-6033	133	16	as	as	ADV
easat-6033	133	17	well	well	ADV
easat-6033	133	18	as	as	ADP
easat-6033	133	19	ensuring	ensure	VERB
easat-6033	133	20	adherence	adherence	NOUN
easat-6033	133	21	to	to	ADP
easat-6033	133	22	established	establish	VERB
easat-6033	133	23	rules	rule	NOUN
easat-6033	133	24	and	and	CCONJ
easat-6033	133	25	regulations	regulation	NOUN
easat-6033	133	26	[	[	X
easat-6033	133	27	27	27	NUM
easat-6033	133	28	]	]	PUNCT
easat-6033	133	29	.	.	PUNCT
easat-6033	134	1	debt	debt	NOUN
easat-6033	134	2	book	book	NOUN
easat-6033	134	3	analysis	analysis	NOUN
easat-6033	134	4	involves	involve	VERB
easat-6033	134	5	scrutinising	scrutinise	VERB
easat-6033	134	6	public	public	ADJ
easat-6033	134	7	debt	debt	NOUN
easat-6033	134	8	records	record	NOUN
easat-6033	134	9	to	to	PART
easat-6033	134	10	distinguish	distinguish	VERB
easat-6033	134	11	between	between	ADP
easat-6033	134	12	recoverable	recoverable	ADJ
easat-6033	134	13	and	and	CCONJ
easat-6033	134	14	irrecoverable	irrecoverable	ADJ
easat-6033	134	15	debts	debt	NOUN
easat-6033	134	16	which	which	PRON
easat-6033	134	17	enables	enable	VERB
easat-6033	134	18	administrators	administrator	NOUN
easat-6033	134	19	to	to	PART
easat-6033	134	20	identify	identify	VERB
easat-6033	134	21	frequent	frequent	ADJ
easat-6033	134	22	defaulters	defaulter	NOUN
easat-6033	134	23	and	and	CCONJ
easat-6033	134	24	devise	devise	VERB
easat-6033	134	25	effective	effective	ADJ
easat-6033	134	26	recovery	recovery	NOUN
easat-6033	134	27	strategies	strategy	NOUN
easat-6033	134	28	[	[	X
easat-6033	134	29	26	26	NUM
easat-6033	134	30	]	]	PUNCT
easat-6033	134	31	.	.	PUNCT
easat-6033	135	1	profiling	profile	VERB
easat-6033	135	2	debtors	debtor	NOUN
easat-6033	135	3	involves	involve	VERB
easat-6033	135	4	innovative	innovative	ADJ
easat-6033	135	5	approaches	approach	NOUN
easat-6033	135	6	to	to	ADP
easat-6033	135	7	categorising	categorise	VERB
easat-6033	135	8	and	and	CCONJ
easat-6033	135	9	segmenting	segment	VERB
easat-6033	135	10	debtor	debtor	NOUN
easat-6033	135	11	databases	database	NOUN
easat-6033	135	12	thus	thus	ADV
easat-6033	135	13	facilitating	facilitate	VERB
easat-6033	135	14	communication	communication	NOUN
easat-6033	135	15	and	and	CCONJ
easat-6033	135	16	devising	devise	VERB
easat-6033	135	17	recovery	recovery	NOUN
easat-6033	135	18	strategies	strategy	NOUN
easat-6033	135	19	based	base	VERB
easat-6033	135	20	on	on	ADP
easat-6033	135	21	earnings	earning	NOUN
easat-6033	135	22	and	and	CCONJ
easat-6033	135	23	default	default	NOUN
easat-6033	135	24	patterns	pattern	NOUN
easat-6033	135	25	[	[	X
easat-6033	135	26	28	28	NUM
easat-6033	135	27	]	]	PUNCT
easat-6033	135	28	.	.	PUNCT
easat-6033	136	1	machine	machine	NOUN
easat-6033	136	2	profiling	profiling	NOUN
easat-6033	136	3	,	,	PUNCT
easat-6033	136	4	whether	whether	SCONJ
easat-6033	136	5	automated	automate	VERB
easat-6033	136	6	or	or	CCONJ
easat-6033	136	7	non	non	ADJ
easat-6033	136	8	-	-	ADJ
easat-6033	136	9	automated	automated	ADJ
easat-6033	136	10	,	,	PUNCT
easat-6033	136	11	streamlines	streamline	NOUN
easat-6033	136	12	decision	decision	NOUN
easat-6033	136	13	-	-	PUNCT
easat-6033	136	14	making	make	VERB
easat-6033	136	15	processes	process	NOUN
easat-6033	136	16	by	by	ADP
easat-6033	136	17	minimising	minimise	VERB
easat-6033	136	18	human	human	ADJ
easat-6033	136	19	intervention	intervention	NOUN
easat-6033	136	20	,	,	PUNCT
easat-6033	136	21	thus	thus	ADV
easat-6033	136	22	enhancing	enhance	VERB
easat-6033	136	23	efficiency	efficiency	NOUN
easat-6033	136	24	in	in	ADP
easat-6033	136	25	debt	debt	NOUN
easat-6033	136	26	recovery	recovery	NOUN
easat-6033	136	27	efforts	effort	NOUN
easat-6033	136	28	[	[	X
easat-6033	136	29	28	28	NUM
easat-6033	136	30	]	]	PUNCT
easat-6033	136	31	.	.	PUNCT
easat-6033	137	1	also	also	ADV
easat-6033	137	2	,	,	PUNCT
easat-6033	137	3	indigent	indigent	ADJ
easat-6033	137	4	support	support	NOUN
easat-6033	137	5	initiatives	initiative	NOUN
easat-6033	137	6	target	target	VERB
easat-6033	137	7	debtors	debtor	NOUN
easat-6033	137	8	unable	unable	ADJ
easat-6033	137	9	to	to	PART
easat-6033	137	10	pay	pay	VERB
easat-6033	137	11	for	for	ADP
easat-6033	137	12	government	government	NOUN
easat-6033	137	13	services	service	NOUN
easat-6033	137	14	and	and	CCONJ
easat-6033	137	15	utilising	utilise	VERB
easat-6033	137	16	either	either	CCONJ
easat-6033	137	17	blanket	blanket	NOUN
easat-6033	137	18	or	or	CCONJ
easat-6033	137	19	targeted	target	VERB
easat-6033	137	20	approaches	approach	NOUN
easat-6033	137	21	to	to	PART
easat-6033	137	22	extend	extend	VERB
easat-6033	137	23	assistance	assistance	NOUN
easat-6033	137	24	to	to	ADP
easat-6033	137	25	those	those	PRON
easat-6033	137	26	in	in	ADP
easat-6033	137	27	need	need	NOUN
easat-6033	137	28	helps	help	VERB
easat-6033	137	29	to	to	PART
easat-6033	137	30	recover	recover	VERB
easat-6033	137	31	debt	debt	NOUN
easat-6033	137	32	[	[	X
easat-6033	137	33	26	26	NUM
easat-6033	137	34	]	]	PUNCT
easat-6033	137	35	.	.	PUNCT
easat-6033	138	1	through	through	ADP
easat-6033	138	2	these	these	DET
easat-6033	138	3	approaches	approach	NOUN
easat-6033	138	4	,	,	PUNCT
easat-6033	138	5	municipalities	municipality	NOUN
easat-6033	138	6	can	can	AUX
easat-6033	138	7	manage	manage	VERB
easat-6033	138	8	property	property	NOUN
easat-6033	138	9	rates	rate	NOUN
easat-6033	138	10	debt	debt	NOUN
easat-6033	138	11	effectively	effectively	ADV
easat-6033	138	12	while	while	SCONJ
easat-6033	138	13	ensuring	ensure	VERB
easat-6033	138	14	equitable	equitable	ADJ
easat-6033	138	15	access	access	NOUN
easat-6033	138	16	to	to	ADP
easat-6033	138	17	essential	essential	ADJ
easat-6033	138	18	services	service	NOUN
easat-6033	138	19	for	for	ADP
easat-6033	138	20	all	all	DET
easat-6033	138	21	residents	resident	NOUN
easat-6033	138	22	.	.	PUNCT
easat-6033	139	1	the	the	DET
easat-6033	139	2	subsequent	subsequent	ADJ
easat-6033	139	3	subsections	subsection	NOUN
easat-6033	139	4	present	present	ADJ
easat-6033	139	5	practical	practical	ADJ
easat-6033	139	6	strategies	strategy	NOUN
easat-6033	139	7	for	for	ADP
easat-6033	139	8	property	property	NOUN
easat-6033	139	9	rates	rate	NOUN
easat-6033	139	10	debt	debt	NOUN
easat-6033	139	11	recovery	recovery	NOUN
easat-6033	139	12	.	.	PUNCT
easat-6033	140	1	7.1	7.1	NUM
easat-6033	140	2	.	.	PUNCT
easat-6033	141	1	taxpayers	taxpayer	NOUN
easat-6033	141	2	attitude	attitude	VERB
easat-6033	141	3	to	to	ADP
easat-6033	141	4	compliance	compliance	NOUN
easat-6033	141	5	and	and	CCONJ
easat-6033	141	6	key	key	ADJ
easat-6033	141	7	strategies	strategy	NOUN
easat-6033	141	8	to	to	PART
easat-6033	141	9	enhance	enhance	VERB
easat-6033	141	10	compliance	compliance	NOUN
easat-6033	141	11	this	this	DET
easat-6033	141	12	section	section	NOUN
easat-6033	141	13	presents	present	VERB
easat-6033	141	14	the	the	DET
easat-6033	141	15	taxpayers	taxpayer	NOUN
easat-6033	141	16	attitude	attitude	NOUN
easat-6033	141	17	to	to	ADP
easat-6033	141	18	compliance	compliance	NOUN
easat-6033	141	19	and	and	CCONJ
easat-6033	141	20	key	key	ADJ
easat-6033	141	21	strategies	strategy	NOUN
easat-6033	141	22	to	to	PART
easat-6033	141	23	enhance	enhance	VERB
easat-6033	141	24	compliance	compliance	NOUN
easat-6033	141	25	.	.	PUNCT
easat-6033	142	1	it	it	PRON
easat-6033	142	2	highlights	highlight	VERB
easat-6033	142	3	the	the	DET
easat-6033	142	4	importance	importance	NOUN
easat-6033	142	5	for	for	SCONJ
easat-6033	142	6	local	local	ADJ
easat-6033	142	7	municipalities	municipality	NOUN
easat-6033	142	8	to	to	PART
easat-6033	142	9	understand	understand	VERB
easat-6033	142	10	the	the	DET
easat-6033	142	11	specific	specific	ADJ
easat-6033	142	12	factors	factor	NOUN
easat-6033	142	13	that	that	PRON
easat-6033	142	14	influences	influence	VERB
easat-6033	142	15	the	the	DET
easat-6033	142	16	leaseholders	leaseholder	NOUN
easat-6033	142	17	to	to	PART
easat-6033	142	18	make	make	VERB
easat-6033	142	19	voluntary	voluntary	ADJ
easat-6033	142	20	payment	payment	NOUN
easat-6033	142	21	.	.	PUNCT
easat-6033	143	1	identifying	identify	VERB
easat-6033	143	2	both	both	CCONJ
easat-6033	143	3	positive	positive	ADJ
easat-6033	143	4	and	and	CCONJ
easat-6033	143	5	negative	negative	ADJ
easat-6033	143	6	factors	factor	NOUN
easat-6033	143	7	impacting	impact	VERB
easat-6033	143	8	compliance	compliance	NOUN
easat-6033	143	9	will	will	AUX
easat-6033	143	10	allow	allow	VERB
easat-6033	143	11	administrators	administrator	NOUN
easat-6033	143	12	to	to	PART
easat-6033	143	13	develop	develop	VERB
easat-6033	143	14	effective	effective	ADJ
easat-6033	143	15	measures	measure	NOUN
easat-6033	143	16	to	to	PART
easat-6033	143	17	promote	promote	VERB
easat-6033	143	18	timely	timely	ADJ
easat-6033	143	19	payments	payment	NOUN
easat-6033	143	20	.	.	PUNCT
easat-6033	144	1	therefore	therefore	ADV
easat-6033	144	2	,	,	PUNCT
easat-6033	144	3	the	the	DET
easat-6033	144	4	strategic	strategic	ADJ
easat-6033	144	5	planning	planning	NOUN
easat-6033	144	6	by	by	ADP
easat-6033	144	7	administrators	administrator	NOUN
easat-6033	144	8	should	should	AUX
easat-6033	144	9	prioritise	prioritise	VERB
easat-6033	144	10	understanding	understanding	NOUN
easat-6033	144	11	and	and	CCONJ
easat-6033	144	12	593	593	NUM
easat-6033	144	13	edelweiss	edelweiss	PROPN
easat-6033	144	14	applied	apply	VERB
easat-6033	144	15	science	science	NOUN
easat-6033	144	16	and	and	CCONJ
easat-6033	144	17	technology	technology	NOUN
easat-6033	144	18	issn	issn	PROPN
easat-6033	144	19	:	:	PUNCT
easat-6033	144	20	2576	2576	NUM
easat-6033	144	21	-	-	SYM
easat-6033	144	22	8484	8484	NUM
easat-6033	144	23	vol	vol	NOUN
easat-6033	144	24	.	.	PROPN
easat-6033	145	1	9	9	NUM
easat-6033	145	2	,	,	PUNCT
easat-6033	145	3	no	no	INTJ
easat-6033	145	4	.	.	NOUN
easat-6033	146	1	4	4	NUM
easat-6033	146	2	:	:	SYM
easat-6033	146	3	588	588	NUM
easat-6033	146	4	-	-	SYM
easat-6033	146	5	601	601	NUM
easat-6033	146	6	,	,	PUNCT
easat-6033	146	7	2025	2025	NUM
easat-6033	146	8	doi	doi	NOUN
easat-6033	146	9	:	:	PUNCT
easat-6033	146	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	146	11	©	©	PROPN
easat-6033	146	12	2025	2025	NUM
easat-6033	146	13	by	by	ADP
easat-6033	146	14	the	the	DET
easat-6033	146	15	author	author	NOUN
easat-6033	146	16	;	;	PUNCT
easat-6033	146	17	licensee	licensee	PROPN
easat-6033	146	18	learning	learning	NOUN
easat-6033	146	19	gate	gate	NOUN
easat-6033	146	20	addressing	address	VERB
easat-6033	146	21	the	the	DET
easat-6033	146	22	behaviour	behaviour	NOUN
easat-6033	146	23	and	and	CCONJ
easat-6033	146	24	attitudes	attitude	NOUN
easat-6033	146	25	of	of	ADP
easat-6033	146	26	leaseholders	leaseholder	NOUN
easat-6033	146	27	towards	towards	ADP
easat-6033	146	28	rate	rate	NOUN
easat-6033	146	29	acceptance	acceptance	NOUN
easat-6033	146	30	and	and	CCONJ
easat-6033	146	31	payment	payment	NOUN
easat-6033	146	32	.	.	PUNCT
easat-6033	147	1	figure	figure	NOUN
easat-6033	147	2	1	1	NUM
easat-6033	147	3	presents	present	VERB
easat-6033	147	4	the	the	DET
easat-6033	147	5	attitude	attitude	NOUN
easat-6033	147	6	to	to	ADP
easat-6033	147	7	compliance	compliance	NOUN
easat-6033	147	8	and	and	CCONJ
easat-6033	147	9	the	the	DET
easat-6033	147	10	follow	follow	VERB
easat-6033	147	11	-	-	PUNCT
easat-6033	147	12	up	up	NOUN
easat-6033	147	13	strategies	strategy	NOUN
easat-6033	147	14	towards	towards	ADP
easat-6033	147	15	compliance	compliance	NOUN
easat-6033	147	16	.	.	PUNCT
easat-6033	148	1	figure	figure	NOUN
easat-6033	148	2	1	1	NUM
easat-6033	148	3	.	.	NOUN
easat-6033	148	4	attitude	attitude	NOUN
easat-6033	148	5	to	to	ADP
easat-6033	148	6	compliance	compliance	NOUN
easat-6033	148	7	and	and	CCONJ
easat-6033	148	8	compliance	compliance	NOUN
easat-6033	148	9	strategy	strategy	NOUN
easat-6033	148	10	.	.	PUNCT
easat-6033	149	1	source	source	NOUN
easat-6033	149	2	:	:	PUNCT
easat-6033	149	3	united	united	PROPN
easat-6033	149	4	states	states	PROPN
easat-6033	149	5	agency	agency	PROPN
easat-6033	149	6	for	for	ADP
easat-6033	149	7	international	international	ADJ
easat-6033	149	8	development	development	NOUN
easat-6033	149	9	(	(	PUNCT
easat-6033	149	10	usaid	usaid	PROPN
easat-6033	149	11	)	)	PUNCT
easat-6033	150	1	[	[	X
easat-6033	150	2	29	29	NUM
easat-6033	150	3	]	]	PUNCT
easat-6033	150	4	.	.	PUNCT
easat-6033	151	1	the	the	DET
easat-6033	151	2	guidelines	guideline	NOUN
easat-6033	151	3	of	of	ADP
easat-6033	151	4	the	the	DET
easat-6033	151	5	model	model	NOUN
easat-6033	151	6	as	as	SCONJ
easat-6033	151	7	shown	show	VERB
easat-6033	151	8	in	in	ADP
easat-6033	151	9	figure	figure	NOUN
easat-6033	151	10	1	1	NUM
easat-6033	151	11	indicate	indicate	VERB
easat-6033	151	12	that	that	SCONJ
easat-6033	151	13	factors	factor	NOUN
easat-6033	151	14	negatively	negatively	ADV
easat-6033	151	15	influencing	influence	VERB
easat-6033	151	16	the	the	DET
easat-6033	151	17	willingness	willingness	NOUN
easat-6033	151	18	of	of	ADP
easat-6033	151	19	taxpayer	taxpayer	NOUN
easat-6033	151	20	to	to	PART
easat-6033	151	21	pay	pay	VERB
easat-6033	151	22	taxes	taxis	NOUN
easat-6033	151	23	must	must	AUX
easat-6033	151	24	be	be	AUX
easat-6033	151	25	closely	closely	ADV
easat-6033	151	26	monitored	monitor	VERB
easat-6033	151	27	by	by	ADP
easat-6033	151	28	administrators	administrator	NOUN
easat-6033	151	29	.	.	PUNCT
easat-6033	152	1	it	it	PRON
easat-6033	152	2	is	be	AUX
easat-6033	152	3	their	their	PRON
easat-6033	152	4	responsibility	responsibility	NOUN
easat-6033	152	5	to	to	PART
easat-6033	152	6	assess	assess	VERB
easat-6033	152	7	the	the	DET
easat-6033	152	8	attitudes	attitude	NOUN
easat-6033	152	9	of	of	ADP
easat-6033	152	10	leaseholders	leaseholder	NOUN
easat-6033	152	11	toward	toward	ADP
easat-6033	152	12	compliance	compliance	NOUN
easat-6033	152	13	and	and	CCONJ
easat-6033	152	14	devise	devise	VERB
easat-6033	152	15	effective	effective	ADJ
easat-6033	152	16	strategies	strategy	NOUN
easat-6033	152	17	to	to	PART
easat-6033	152	18	ensure	ensure	VERB
easat-6033	152	19	timely	timely	ADJ
easat-6033	152	20	payments	payment	NOUN
easat-6033	152	21	.	.	PUNCT
easat-6033	153	1	when	when	SCONJ
easat-6033	153	2	selecting	select	VERB
easat-6033	153	3	compliance	compliance	NOUN
easat-6033	153	4	strategies	strategy	NOUN
easat-6033	153	5	,	,	PUNCT
easat-6033	153	6	administrators	administrator	NOUN
easat-6033	153	7	should	should	AUX
easat-6033	153	8	focus	focus	VERB
easat-6033	153	9	on	on	ADP
easat-6033	153	10	facilitating	facilitate	VERB
easat-6033	153	11	voluntary	voluntary	ADJ
easat-6033	153	12	compliance	compliance	NOUN
easat-6033	153	13	,	,	PUNCT
easat-6033	153	14	monitoring	monitor	VERB
easat-6033	153	15	compliance	compliance	NOUN
easat-6033	153	16	,	,	PUNCT
easat-6033	153	17	and	and	CCONJ
easat-6033	153	18	enforcing	enforce	VERB
easat-6033	153	19	compliance	compliance	NOUN
easat-6033	153	20	.	.	PUNCT
easat-6033	154	1	to	to	PART
easat-6033	154	2	facilitate	facilitate	VERB
easat-6033	154	3	voluntary	voluntary	ADJ
easat-6033	154	4	compliance	compliance	NOUN
easat-6033	154	5	,	,	PUNCT
easat-6033	154	6	property	property	NOUN
easat-6033	154	7	rates	rate	NOUN
easat-6033	154	8	administrators	administrator	NOUN
easat-6033	154	9	should	should	AUX
easat-6033	154	10	support	support	VERB
easat-6033	154	11	willing	willing	ADJ
easat-6033	154	12	leaseholders	leaseholder	NOUN
easat-6033	154	13	by	by	ADP
easat-6033	154	14	providing	provide	VERB
easat-6033	154	15	necessary	necessary	ADJ
easat-6033	154	16	tools	tool	NOUN
easat-6033	154	17	for	for	ADP
easat-6033	154	18	payment	payment	NOUN
easat-6033	154	19	,	,	PUNCT
easat-6033	154	20	such	such	ADJ
easat-6033	154	21	as	as	ADP
easat-6033	154	22	communication	communication	NOUN
easat-6033	154	23	,	,	PUNCT
easat-6033	154	24	and	and	CCONJ
easat-6033	154	25	education	education	NOUN
easat-6033	154	26	[	[	X
easat-6033	154	27	29	29	NUM
easat-6033	154	28	]	]	PUNCT
easat-6033	154	29	.	.	PUNCT
easat-6033	155	1	this	this	PRON
easat-6033	155	2	can	can	AUX
easat-6033	155	3	include	include	VERB
easat-6033	155	4	offering	offer	VERB
easat-6033	155	5	electronic	electronic	ADJ
easat-6033	155	6	payment	payment	NOUN
easat-6033	155	7	options	option	NOUN
easat-6033	155	8	and	and	CCONJ
easat-6033	155	9	bank	bank	NOUN
easat-6033	155	10	transfers	transfer	NOUN
easat-6033	155	11	,	,	PUNCT
easat-6033	155	12	as	as	ADV
easat-6033	155	13	well	well	ADV
easat-6033	155	14	as	as	ADP
easat-6033	155	15	communication	communication	NOUN
easat-6033	155	16	channels	channel	NOUN
easat-6033	155	17	such	such	ADJ
easat-6033	155	18	as	as	ADP
easat-6033	155	19	e	e	NOUN
easat-6033	155	20	-	-	NOUN
easat-6033	155	21	mails	mail	NOUN
easat-6033	155	22	,	,	PUNCT
easat-6033	155	23	sms	sms	NOUN
easat-6033	155	24	reminders	reminder	NOUN
easat-6033	155	25	,	,	PUNCT
easat-6033	155	26	and	and	CCONJ
easat-6033	155	27	payment	payment	NOUN
easat-6033	155	28	education	education	NOUN
easat-6033	155	29	through	through	ADP
easat-6033	155	30	television	television	NOUN
easat-6033	155	31	.	.	PUNCT
easat-6033	156	1	for	for	ADP
easat-6033	156	2	monitoring	monitor	VERB
easat-6033	156	3	compliance	compliance	NOUN
easat-6033	156	4	,	,	PUNCT
easat-6033	156	5	administrators	administrator	NOUN
easat-6033	156	6	should	should	AUX
easat-6033	156	7	apply	apply	VERB
easat-6033	156	8	different	different	ADJ
easat-6033	156	9	strategies	strategy	NOUN
easat-6033	156	10	to	to	ADP
easat-6033	156	11	leaseholders	leaseholder	NOUN
easat-6033	156	12	who	who	PRON
easat-6033	156	13	attempt	attempt	VERB
easat-6033	156	14	to	to	PART
easat-6033	156	15	comply	comply	VERB
easat-6033	156	16	but	but	CCONJ
easat-6033	156	17	occasionally	occasionally	ADV
easat-6033	156	18	fail	fail	VERB
easat-6033	156	19	[	[	X
easat-6033	156	20	29	29	NUM
easat-6033	156	21	]	]	PUNCT
easat-6033	156	22	which	which	PRON
easat-6033	156	23	include	include	VERB
easat-6033	156	24	rigorous	rigorous	ADJ
easat-6033	156	25	monitoring	monitoring	NOUN
easat-6033	156	26	and	and	CCONJ
easat-6033	156	27	audit	audit	NOUN
easat-6033	156	28	practices	practice	NOUN
easat-6033	156	29	to	to	PART
easat-6033	156	30	identify	identify	VERB
easat-6033	156	31	defaults	default	NOUN
easat-6033	156	32	timeously	timeously	ADV
easat-6033	156	33	.	.	PUNCT
easat-6033	157	1	effective	effective	ADJ
easat-6033	157	2	debt	debt	NOUN
easat-6033	157	3	management	management	NOUN
easat-6033	157	4	involves	involve	VERB
easat-6033	157	5	the	the	DET
easat-6033	157	6	implementation	implementation	NOUN
easat-6033	157	7	of	of	ADP
easat-6033	157	8	various	various	ADJ
easat-6033	157	9	strategies	strategy	NOUN
easat-6033	157	10	by	by	ADP
easat-6033	157	11	administrators	administrator	NOUN
easat-6033	157	12	to	to	PART
easat-6033	157	13	recover	recover	VERB
easat-6033	157	14	outstanding	outstanding	ADJ
easat-6033	157	15	debts	debt	NOUN
easat-6033	157	16	from	from	ADP
easat-6033	157	17	residents	resident	NOUN
easat-6033	157	18	.	.	PUNCT
easat-6033	158	1	key	key	ADJ
easat-6033	158	2	practices	practice	NOUN
easat-6033	158	3	include	include	VERB
easat-6033	158	4	understanding	understand	VERB
easat-6033	158	5	customer	customer	NOUN
easat-6033	158	6	psychology	psychology	NOUN
easat-6033	158	7	,	,	PUNCT
easat-6033	158	8	employing	employ	VERB
easat-6033	158	9	effective	effective	ADJ
easat-6033	158	10	communication	communication	NOUN
easat-6033	158	11	techniques	technique	NOUN
easat-6033	158	12	,	,	PUNCT
easat-6033	158	13	engaging	engage	VERB
easat-6033	158	14	in	in	ADP
easat-6033	158	15	escalation	escalation	NOUN
easat-6033	158	16	procedures	procedure	NOUN
easat-6033	158	17	,	,	PUNCT
easat-6033	158	18	identifying	identify	VERB
easat-6033	158	19	early	early	ADJ
easat-6033	158	20	warning	warning	NOUN
easat-6033	158	21	signs	sign	NOUN
easat-6033	158	22	,	,	PUNCT
easat-6033	158	23	handling	handle	VERB
easat-6033	158	24	difficult	difficult	ADJ
easat-6033	158	25	debtors	debtor	NOUN
easat-6033	158	26	,	,	PUNCT
easat-6033	158	27	and	and	CCONJ
easat-6033	158	28	maintaining	maintain	VERB
easat-6033	158	29	customer	customer	NOUN
easat-6033	158	30	goodwill	goodwill	NOUN
easat-6033	158	31	[	[	X
easat-6033	158	32	30	30	NUM
easat-6033	158	33	]	]	PUNCT
easat-6033	158	34	.	.	PUNCT
easat-6033	159	1	it	it	PRON
easat-6033	159	2	is	be	AUX
easat-6033	159	3	crucial	crucial	ADJ
easat-6033	159	4	to	to	PART
easat-6033	159	5	implement	implement	VERB
easat-6033	159	6	these	these	DET
easat-6033	159	7	strategies	strategy	NOUN
easat-6033	159	8	carefully	carefully	ADV
easat-6033	159	9	to	to	PART
easat-6033	159	10	preserve	preserve	VERB
easat-6033	159	11	positive	positive	ADJ
easat-6033	159	12	customer	customer	NOUN
easat-6033	159	13	relationships	relationship	NOUN
easat-6033	159	14	[	[	X
easat-6033	159	15	31	31	NUM
easat-6033	159	16	]	]	PUNCT
easat-6033	159	17	.	.	PUNCT
easat-6033	160	1	to	to	PART
easat-6033	160	2	understand	understand	VERB
easat-6033	160	3	customer	customer	NOUN
easat-6033	160	4	psychology	psychology	NOUN
easat-6033	160	5	,	,	PUNCT
easat-6033	160	6	debt	debt	NOUN
easat-6033	160	7	administrators	administrator	NOUN
easat-6033	160	8	need	need	VERB
easat-6033	160	9	to	to	PART
easat-6033	160	10	assess	assess	VERB
easat-6033	160	11	the	the	DET
easat-6033	160	12	attitudes	attitude	NOUN
easat-6033	160	13	and	and	CCONJ
easat-6033	160	14	awareness	awareness	NOUN
easat-6033	160	15	of	of	ADP
easat-6033	160	16	debtors	debtor	NOUN
easat-6033	160	17	594	594	NUM
easat-6033	160	18	edelweiss	edelweiss	PROPN
easat-6033	160	19	applied	apply	VERB
easat-6033	160	20	science	science	NOUN
easat-6033	160	21	and	and	CCONJ
easat-6033	160	22	technology	technology	NOUN
easat-6033	160	23	issn	issn	PROPN
easat-6033	160	24	:	:	PUNCT
easat-6033	160	25	2576	2576	NUM
easat-6033	160	26	-	-	SYM
easat-6033	160	27	8484	8484	NUM
easat-6033	160	28	vol	vol	NOUN
easat-6033	160	29	.	.	PROPN
easat-6033	161	1	9	9	NUM
easat-6033	161	2	,	,	PUNCT
easat-6033	161	3	no	no	INTJ
easat-6033	161	4	.	.	NOUN
easat-6033	162	1	4	4	NUM
easat-6033	162	2	:	:	SYM
easat-6033	162	3	588	588	NUM
easat-6033	162	4	-	-	SYM
easat-6033	162	5	601	601	NUM
easat-6033	162	6	,	,	PUNCT
easat-6033	162	7	2025	2025	NUM
easat-6033	162	8	doi	doi	NOUN
easat-6033	162	9	:	:	PUNCT
easat-6033	162	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	162	11	©	©	PROPN
easat-6033	162	12	2025	2025	NUM
easat-6033	162	13	by	by	ADP
easat-6033	162	14	the	the	DET
easat-6033	162	15	author	author	NOUN
easat-6033	162	16	;	;	PUNCT
easat-6033	162	17	licensee	licensee	PROPN
easat-6033	162	18	learning	learning	NOUN
easat-6033	162	19	gate	gate	NOUN
easat-6033	162	20	regarding	regard	VERB
easat-6033	162	21	payment	payment	NOUN
easat-6033	162	22	.	.	PUNCT
easat-6033	163	1	often	often	ADV
easat-6033	163	2	,	,	PUNCT
easat-6033	163	3	debtors	debtor	NOUN
easat-6033	163	4	may	may	AUX
easat-6033	163	5	be	be	AUX
easat-6033	163	6	willing	willing	ADJ
easat-6033	163	7	to	to	PART
easat-6033	163	8	pay	pay	VERB
easat-6033	163	9	but	but	CCONJ
easat-6033	163	10	face	face	VERB
easat-6033	163	11	circumstances	circumstance	NOUN
easat-6033	163	12	that	that	PRON
easat-6033	163	13	lead	lead	VERB
easat-6033	163	14	to	to	ADP
easat-6033	163	15	default	default	NOUN
easat-6033	163	16	.	.	PUNCT
easat-6033	164	1	in	in	ADP
easat-6033	164	2	such	such	ADJ
easat-6033	164	3	cases	case	NOUN
easat-6033	164	4	,	,	PUNCT
easat-6033	164	5	administrators	administrator	NOUN
easat-6033	164	6	should	should	AUX
easat-6033	164	7	use	use	VERB
easat-6033	164	8	diverse	diverse	ADJ
easat-6033	164	9	communication	communication	NOUN
easat-6033	164	10	channels	channel	NOUN
easat-6033	164	11	to	to	PART
easat-6033	164	12	understand	understand	VERB
easat-6033	164	13	the	the	DET
easat-6033	164	14	reasons	reason	NOUN
easat-6033	164	15	behind	behind	ADP
easat-6033	164	16	payment	payment	NOUN
easat-6033	164	17	defaults	default	NOUN
easat-6033	164	18	[	[	X
easat-6033	164	19	30	30	NUM
easat-6033	164	20	]	]	PUNCT
easat-6033	164	21	.	.	PUNCT
easat-6033	165	1	however	however	ADV
easat-6033	165	2	,	,	PUNCT
easat-6033	165	3	‘	'	PUNCT
easat-6033	165	4	for	for	ADP
easat-6033	165	5	those	those	DET
easat-6033	165	6	leaseholders	leaseholder	NOUN
easat-6033	165	7	who	who	PRON
easat-6033	165	8	have	have	AUX
easat-6033	165	9	decided	decide	VERB
easat-6033	165	10	not	not	PART
easat-6033	165	11	to	to	PART
easat-6033	165	12	pay	pay	VERB
easat-6033	165	13	,	,	PUNCT
easat-6033	165	14	the	the	DET
easat-6033	165	15	tax	tax	NOUN
easat-6033	165	16	administrators	administrator	NOUN
easat-6033	165	17	should	should	AUX
easat-6033	165	18	use	use	VERB
easat-6033	165	19	the	the	DET
easat-6033	165	20	force	force	NOUN
easat-6033	165	21	of	of	ADP
easat-6033	165	22	law	law	NOUN
easat-6033	165	23	;	;	PUNCT
easat-6033	165	24	for	for	ADP
easat-6033	165	25	those	those	PRON
easat-6033	165	26	who	who	PRON
easat-6033	165	27	want	want	VERB
easat-6033	165	28	to	to	PART
easat-6033	165	29	comply	comply	VERB
easat-6033	165	30	but	but	CCONJ
easat-6033	165	31	will	will	AUX
easat-6033	165	32	do	do	VERB
easat-6033	165	33	when	when	SCONJ
easat-6033	165	34	pressed	press	VERB
easat-6033	165	35	,	,	PUNCT
easat-6033	165	36	deter	deter	VERB
easat-6033	165	37	by	by	ADP
easat-6033	165	38	detention	detention	NOUN
easat-6033	165	39	;	;	PUNCT
easat-6033	165	40	for	for	ADP
easat-6033	165	41	those	those	PRON
easat-6033	165	42	who	who	PRON
easat-6033	165	43	try	try	VERB
easat-6033	165	44	to	to	PART
easat-6033	165	45	comply	comply	VERB
easat-6033	165	46	but	but	CCONJ
easat-6033	165	47	do	do	AUX
easat-6033	165	48	n’t	not	PART
easat-6033	165	49	always	always	ADV
easat-6033	165	50	succeed	succeed	VERB
easat-6033	165	51	,	,	PUNCT
easat-6033	165	52	assist	assist	VERB
easat-6033	165	53	to	to	PART
easat-6033	165	54	comply	comply	VERB
easat-6033	165	55	;	;	PUNCT
easat-6033	165	56	and	and	CCONJ
easat-6033	165	57	for	for	ADP
easat-6033	165	58	those	those	PRON
easat-6033	165	59	who	who	PRON
easat-6033	165	60	are	be	AUX
easat-6033	165	61	willing	willing	ADJ
easat-6033	165	62	to	to	PART
easat-6033	165	63	do	do	VERB
easat-6033	165	64	the	the	DET
easat-6033	165	65	right	right	ADJ
easat-6033	165	66	thing	thing	NOUN
easat-6033	165	67	,	,	PUNCT
easat-6033	165	68	motivate	motivate	VERB
easat-6033	165	69	and	and	CCONJ
easat-6033	165	70	make	make	VERB
easat-6033	165	71	it	it	PRON
easat-6033	165	72	easy	easy	ADJ
easat-6033	165	73	for	for	ADP
easat-6033	165	74	them	they	PRON
easat-6033	165	75	’	'	PUNCT
easat-6033	166	1	[	[	X
easat-6033	166	2	29	29	NUM
easat-6033	166	3	]	]	PUNCT
easat-6033	166	4	.	.	PUNCT
easat-6033	167	1	the	the	DET
easat-6033	167	2	administrators	administrator	NOUN
easat-6033	167	3	should	should	AUX
easat-6033	167	4	facilitate	facilitate	VERB
easat-6033	167	5	escalation	escalation	NOUN
easat-6033	167	6	procedures	procedure	NOUN
easat-6033	167	7	to	to	PART
easat-6033	167	8	recover	recover	VERB
easat-6033	167	9	debts	debt	NOUN
easat-6033	167	10	and	and	CCONJ
easat-6033	167	11	mitigate	mitigate	VERB
easat-6033	167	12	losses	loss	NOUN
easat-6033	167	13	.	.	PUNCT
easat-6033	168	1	this	this	PRON
easat-6033	168	2	includes	include	VERB
easat-6033	168	3	the	the	DET
easat-6033	168	4	application	application	NOUN
easat-6033	168	5	of	of	ADP
easat-6033	168	6	innovative	innovative	ADJ
easat-6033	168	7	solutions	solution	NOUN
easat-6033	168	8	,	,	PUNCT
easat-6033	168	9	revenue	revenue	NOUN
easat-6033	168	10	protection	protection	NOUN
easat-6033	168	11	mechanisms	mechanism	NOUN
easat-6033	168	12	,	,	PUNCT
easat-6033	168	13	and	and	CCONJ
easat-6033	168	14	legislative	legislative	ADJ
easat-6033	168	15	measures	measure	NOUN
easat-6033	168	16	to	to	PART
easat-6033	168	17	ensure	ensure	VERB
easat-6033	168	18	successful	successful	ADJ
easat-6033	168	19	debt	debt	NOUN
easat-6033	168	20	collection	collection	NOUN
easat-6033	168	21	[	[	X
easat-6033	168	22	32	32	NUM
easat-6033	168	23	]	]	PUNCT
easat-6033	168	24	.	.	PUNCT
easat-6033	169	1	furthermore	furthermore	ADV
easat-6033	169	2	,	,	PUNCT
easat-6033	169	3	administrators	administrator	NOUN
easat-6033	169	4	must	must	AUX
easat-6033	169	5	identify	identify	VERB
easat-6033	169	6	early	early	ADJ
easat-6033	169	7	warning	warning	NOUN
easat-6033	169	8	signs	sign	NOUN
easat-6033	169	9	of	of	ADP
easat-6033	169	10	default	default	NOUN
easat-6033	169	11	and	and	CCONJ
easat-6033	169	12	take	take	VERB
easat-6033	169	13	appropriate	appropriate	ADJ
easat-6033	169	14	steps	step	NOUN
easat-6033	169	15	to	to	PART
easat-6033	169	16	address	address	VERB
easat-6033	169	17	these	these	DET
easat-6033	169	18	issues	issue	NOUN
easat-6033	169	19	.	.	PUNCT
easat-6033	170	1	dealing	deal	VERB
easat-6033	170	2	with	with	ADP
easat-6033	170	3	difficult	difficult	ADJ
easat-6033	170	4	debtors	debtor	NOUN
easat-6033	170	5	may	may	AUX
easat-6033	170	6	necessitate	necessitate	VERB
easat-6033	170	7	legal	legal	ADJ
easat-6033	170	8	actions	action	NOUN
easat-6033	170	9	against	against	ADP
easat-6033	170	10	defaulters	defaulter	NOUN
easat-6033	170	11	,	,	PUNCT
easat-6033	170	12	but	but	CCONJ
easat-6033	170	13	maintaining	maintain	VERB
easat-6033	170	14	goodwill	goodwill	NOUN
easat-6033	170	15	between	between	ADP
easat-6033	170	16	debt	debt	NOUN
easat-6033	170	17	administrators	administrator	NOUN
easat-6033	170	18	and	and	CCONJ
easat-6033	170	19	debtors	debtor	NOUN
easat-6033	170	20	remains	remain	VERB
easat-6033	170	21	paramount	paramount	ADJ
easat-6033	171	1	[	[	X
easat-6033	171	2	30	30	NUM
easat-6033	171	3	]	]	SYM
easat-6033	171	4	.	.	PUNCT
easat-6033	172	1	7.2	7.2	NUM
easat-6033	172	2	.	.	PUNCT
easat-6033	172	3	strategies	strategy	NOUN
easat-6033	172	4	for	for	ADP
easat-6033	172	5	handling	handle	VERB
easat-6033	172	6	delinquent	delinquent	ADJ
easat-6033	172	7	accounts	account	NOUN
easat-6033	172	8	in	in	ADP
easat-6033	172	9	precise	precise	ADJ
easat-6033	172	10	terms	term	NOUN
easat-6033	172	11	,	,	PUNCT
easat-6033	172	12	delinquent	delinquent	ADJ
easat-6033	172	13	accounts	account	NOUN
easat-6033	172	14	refer	refer	VERB
easat-6033	172	15	to	to	ADP
easat-6033	172	16	accounts	account	NOUN
easat-6033	172	17	that	that	PRON
easat-6033	172	18	are	be	AUX
easat-6033	172	19	not	not	PART
easat-6033	172	20	paid	pay	VERB
easat-6033	172	21	by	by	ADP
easat-6033	172	22	the	the	DET
easat-6033	172	23	predetermined	predetermined	ADJ
easat-6033	172	24	due	due	ADJ
easat-6033	172	25	dates	date	NOUN
easat-6033	172	26	or	or	CCONJ
easat-6033	172	27	at	at	ADP
easat-6033	172	28	the	the	DET
easat-6033	172	29	end	end	NOUN
easat-6033	172	30	of	of	ADP
easat-6033	172	31	the	the	DET
easat-6033	172	32	grace	grace	NOUN
easat-6033	172	33	period	period	NOUN
easat-6033	172	34	[	[	X
easat-6033	172	35	33	33	NUM
easat-6033	172	36	]	]	PUNCT
easat-6033	172	37	.	.	PUNCT
easat-6033	173	1	in	in	ADP
easat-6033	173	2	the	the	DET
easat-6033	173	3	recovery	recovery	NOUN
easat-6033	173	4	of	of	ADP
easat-6033	173	5	delinquent	delinquent	ADJ
easat-6033	173	6	accounts	account	NOUN
easat-6033	173	7	,	,	PUNCT
easat-6033	173	8	there	there	PRON
easat-6033	173	9	are	be	VERB
easat-6033	173	10	some	some	DET
easat-6033	173	11	options	option	NOUN
easat-6033	173	12	available	available	ADJ
easat-6033	173	13	to	to	PART
easat-6033	173	14	recover	recover	VERB
easat-6033	173	15	the	the	DET
easat-6033	173	16	outstanding	outstanding	ADJ
easat-6033	173	17	debts	debt	NOUN
easat-6033	173	18	.	.	PUNCT
easat-6033	174	1	these	these	PRON
easat-6033	174	2	may	may	AUX
easat-6033	174	3	include	include	VERB
easat-6033	174	4	debt	debt	NOUN
easat-6033	174	5	selling	selling	NOUN
easat-6033	174	6	,	,	PUNCT
easat-6033	174	7	engaging	engage	VERB
easat-6033	174	8	attorneys	attorney	NOUN
easat-6033	174	9	,	,	PUNCT
easat-6033	174	10	and	and	CCONJ
easat-6033	174	11	using	use	VERB
easat-6033	174	12	the	the	DET
easat-6033	174	13	existing	exist	VERB
easat-6033	174	14	debt	debt	NOUN
easat-6033	174	15	collection	collection	NOUN
easat-6033	174	16	policies	policy	NOUN
easat-6033	174	17	.	.	PUNCT
easat-6033	175	1	according	accord	VERB
easat-6033	175	2	to	to	ADP
easat-6033	175	3	wittlinger	wittlinger	NOUN
easat-6033	175	4	,	,	PUNCT
easat-6033	175	5	et	et	PROPN
easat-6033	175	6	al	al	PROPN
easat-6033	175	7	.	.	PUNCT
easat-6033	176	1	[	[	X
easat-6033	176	2	34	34	NUM
easat-6033	176	3	]	]	PUNCT
easat-6033	176	4	debt	debt	NOUN
easat-6033	176	5	collection	collection	NOUN
easat-6033	176	6	measures	measure	NOUN
easat-6033	176	7	are	be	AUX
easat-6033	176	8	strategies	strategy	NOUN
easat-6033	176	9	stipulated	stipulate	VERB
easat-6033	176	10	to	to	PART
easat-6033	176	11	collect	collect	VERB
easat-6033	176	12	debts	debt	NOUN
easat-6033	176	13	from	from	ADP
easat-6033	176	14	clients	client	NOUN
easat-6033	176	15	appropriately	appropriately	ADV
easat-6033	176	16	and	and	CCONJ
easat-6033	176	17	timeously	timeously	ADV
easat-6033	176	18	.	.	PUNCT
easat-6033	177	1	wittlinger	wittlinger	NOUN
easat-6033	177	2	,	,	PUNCT
easat-6033	177	3	et	et	PROPN
easat-6033	177	4	al	al	PROPN
easat-6033	177	5	.	.	PUNCT
easat-6033	178	1	[	[	X
easat-6033	178	2	34	34	NUM
easat-6033	178	3	]	]	PUNCT
easat-6033	178	4	conceived	conceive	VERB
easat-6033	178	5	a	a	DET
easat-6033	178	6	debt	debt	NOUN
easat-6033	178	7	collection	collection	NOUN
easat-6033	178	8	process	process	NOUN
easat-6033	178	9	to	to	PART
easat-6033	178	10	enhance	enhance	VERB
easat-6033	178	11	debt	debt	NOUN
easat-6033	178	12	collection	collection	NOUN
easat-6033	178	13	.	.	PUNCT
easat-6033	179	1	figure	figure	NOUN
easat-6033	179	2	2	2	NUM
easat-6033	179	3	presents	present	VERB
easat-6033	179	4	the	the	DET
easat-6033	179	5	debt	debt	NOUN
easat-6033	179	6	collection	collection	NOUN
easat-6033	179	7	model	model	NOUN
easat-6033	179	8	.	.	PUNCT
easat-6033	180	1	figure	figure	NOUN
easat-6033	180	2	error	error	NOUN
easat-6033	180	3	!	!	PUNCT
easat-6033	181	1	no	no	DET
easat-6033	181	2	text	text	NOUN
easat-6033	181	3	of	of	ADP
easat-6033	181	4	specified	specified	ADJ
easat-6033	181	5	style	style	NOUN
easat-6033	181	6	in	in	ADP
easat-6033	181	7	document	document	NOUN
easat-6033	181	8	..	..	PUNCT
easat-6033	181	9	debt	debt	NOUN
easat-6033	181	10	collection	collection	NOUN
easat-6033	181	11	process	process	NOUN
easat-6033	181	12	.	.	PUNCT
easat-6033	182	1	source	source	NOUN
easat-6033	182	2	:	:	PUNCT
easat-6033	182	3	wittlinger	wittlinger	NOUN
easat-6033	182	4	,	,	PUNCT
easat-6033	182	5	et	et	PROPN
easat-6033	182	6	al	al	PROPN
easat-6033	182	7	.	.	PUNCT
easat-6033	183	1	[	[	X
easat-6033	183	2	34	34	NUM
easat-6033	183	3	]	]	SYM
easat-6033	183	4	.	.	PUNCT
easat-6033	184	1	595	595	NUM
easat-6033	184	2	edelweiss	edelweiss	PROPN
easat-6033	184	3	applied	apply	VERB
easat-6033	184	4	science	science	NOUN
easat-6033	184	5	and	and	CCONJ
easat-6033	184	6	technology	technology	NOUN
easat-6033	184	7	issn	issn	PROPN
easat-6033	184	8	:	:	PUNCT
easat-6033	184	9	2576	2576	NUM
easat-6033	184	10	-	-	SYM
easat-6033	184	11	8484	8484	NUM
easat-6033	184	12	vol	vol	NOUN
easat-6033	184	13	.	.	PROPN
easat-6033	185	1	9	9	NUM
easat-6033	185	2	,	,	PUNCT
easat-6033	185	3	no	no	INTJ
easat-6033	185	4	.	.	NOUN
easat-6033	186	1	4	4	NUM
easat-6033	186	2	:	:	SYM
easat-6033	186	3	588	588	NUM
easat-6033	186	4	-	-	SYM
easat-6033	186	5	601	601	NUM
easat-6033	186	6	,	,	PUNCT
easat-6033	186	7	2025	2025	NUM
easat-6033	186	8	doi	doi	NOUN
easat-6033	186	9	:	:	PUNCT
easat-6033	186	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	186	11	©	©	PROPN
easat-6033	186	12	2025	2025	NUM
easat-6033	186	13	by	by	ADP
easat-6033	186	14	the	the	DET
easat-6033	186	15	author	author	NOUN
easat-6033	186	16	;	;	PUNCT
easat-6033	186	17	licensee	licensee	PROPN
easat-6033	186	18	learning	learning	NOUN
easat-6033	186	19	gate	gate	NOUN
easat-6033	186	20	according	accord	VERB
easat-6033	186	21	to	to	ADP
easat-6033	186	22	the	the	DET
easat-6033	186	23	prescripts	prescript	NOUN
easat-6033	186	24	of	of	ADP
easat-6033	186	25	the	the	DET
easat-6033	186	26	model	model	NOUN
easat-6033	186	27	,	,	PUNCT
easat-6033	186	28	wittlinger	wittlinger	NOUN
easat-6033	186	29	,	,	PUNCT
easat-6033	186	30	et	et	PROPN
easat-6033	186	31	al	al	PROPN
easat-6033	186	32	.	.	PUNCT
easat-6033	187	1	[	[	X
easat-6033	187	2	34	34	NUM
easat-6033	187	3	]	]	PUNCT
easat-6033	187	4	posit	posit	NOUN
easat-6033	187	5	that	that	SCONJ
easat-6033	187	6	organisations	organisation	NOUN
easat-6033	187	7	should	should	AUX
easat-6033	187	8	undertake	undertake	VERB
easat-6033	187	9	a	a	DET
easat-6033	187	10	series	series	NOUN
easat-6033	187	11	of	of	ADP
easat-6033	187	12	steps	step	NOUN
easat-6033	187	13	to	to	PART
easat-6033	187	14	manage	manage	VERB
easat-6033	187	15	debt	debt	NOUN
easat-6033	187	16	effectively	effectively	ADV
easat-6033	187	17	.	.	PUNCT
easat-6033	188	1	first	first	ADV
easat-6033	188	2	,	,	PUNCT
easat-6033	188	3	they	they	PRON
easat-6033	188	4	should	should	AUX
easat-6033	188	5	gather	gather	VERB
easat-6033	188	6	comprehensive	comprehensive	ADJ
easat-6033	188	7	information	information	NOUN
easat-6033	188	8	about	about	ADP
easat-6033	188	9	the	the	DET
easat-6033	188	10	client	client	NOUN
easat-6033	188	11	,	,	PUNCT
easat-6033	188	12	including	include	VERB
easat-6033	188	13	their	their	PRON
easat-6033	188	14	situation	situation	NOUN
easat-6033	188	15	,	,	PUNCT
easat-6033	188	16	loan	loan	NOUN
easat-6033	188	17	conditions	condition	NOUN
easat-6033	188	18	,	,	PUNCT
easat-6033	188	19	delinquency	delinquency	NOUN
easat-6033	188	20	period	period	NOUN
easat-6033	188	21	,	,	PUNCT
easat-6033	188	22	and	and	CCONJ
easat-6033	188	23	other	other	ADJ
easat-6033	188	24	relevant	relevant	ADJ
easat-6033	188	25	details	detail	NOUN
easat-6033	188	26	.	.	PUNCT
easat-6033	189	1	once	once	SCONJ
easat-6033	189	2	this	this	DET
easat-6033	189	3	information	information	NOUN
easat-6033	189	4	is	be	AUX
easat-6033	189	5	collected	collect	VERB
easat-6033	189	6	,	,	PUNCT
easat-6033	189	7	organisations	organisation	NOUN
easat-6033	189	8	need	need	VERB
easat-6033	189	9	to	to	PART
easat-6033	189	10	contact	contact	VERB
easat-6033	189	11	and	and	CCONJ
easat-6033	189	12	interview	interview	VERB
easat-6033	189	13	the	the	DET
easat-6033	189	14	client	client	NOUN
easat-6033	189	15	,	,	PUNCT
easat-6033	189	16	determine	determine	VERB
easat-6033	189	17	their	their	PRON
easat-6033	189	18	location	location	NOUN
easat-6033	189	19	,	,	PUNCT
easat-6033	189	20	and	and	CCONJ
easat-6033	189	21	review	review	VERB
easat-6033	189	22	previous	previous	ADJ
easat-6033	189	23	efforts	effort	NOUN
easat-6033	189	24	made	make	VERB
easat-6033	189	25	to	to	PART
easat-6033	189	26	recover	recover	VERB
easat-6033	189	27	the	the	DET
easat-6033	189	28	debt	debt	NOUN
easat-6033	189	29	.	.	PUNCT
easat-6033	190	1	understanding	understand	VERB
easat-6033	190	2	why	why	SCONJ
easat-6033	190	3	an	an	DET
easat-6033	190	4	account	account	NOUN
easat-6033	190	5	is	be	AUX
easat-6033	190	6	delinquent	delinquent	ADJ
easat-6033	190	7	and	and	CCONJ
easat-6033	190	8	assessing	assess	VERB
easat-6033	190	9	the	the	DET
easat-6033	190	10	ability	ability	NOUN
easat-6033	190	11	of	of	ADP
easat-6033	190	12	the	the	DET
easat-6033	190	13	client	client	NOUN
easat-6033	190	14	to	to	PART
easat-6033	190	15	repay	repay	VERB
easat-6033	190	16	are	be	AUX
easat-6033	190	17	crucial	crucial	ADJ
easat-6033	190	18	steps	step	NOUN
easat-6033	190	19	in	in	ADP
easat-6033	190	20	this	this	DET
easat-6033	190	21	process	process	NOUN
easat-6033	190	22	.	.	PUNCT
easat-6033	191	1	organisations	organisation	NOUN
easat-6033	191	2	should	should	AUX
easat-6033	191	3	propose	propose	VERB
easat-6033	191	4	alternative	alternative	ADJ
easat-6033	191	5	payment	payment	NOUN
easat-6033	191	6	options	option	NOUN
easat-6033	191	7	to	to	PART
easat-6033	191	8	help	help	VERB
easat-6033	191	9	clear	clear	VERB
easat-6033	191	10	the	the	DET
easat-6033	191	11	debt	debt	NOUN
easat-6033	191	12	and	and	CCONJ
easat-6033	191	13	negotiate	negotiate	VERB
easat-6033	191	14	payment	payment	NOUN
easat-6033	191	15	commitments	commitment	NOUN
easat-6033	191	16	with	with	ADP
easat-6033	191	17	the	the	DET
easat-6033	191	18	client	client	NOUN
easat-6033	191	19	.	.	PUNCT
easat-6033	192	1	ensuring	ensure	VERB
easat-6033	192	2	that	that	SCONJ
easat-6033	192	3	these	these	DET
easat-6033	192	4	commitments	commitment	NOUN
easat-6033	192	5	are	be	AUX
easat-6033	192	6	met	meet	VERB
easat-6033	192	7	is	be	AUX
easat-6033	192	8	essential	essential	ADJ
easat-6033	192	9	,	,	PUNCT
easat-6033	192	10	and	and	CCONJ
easat-6033	192	11	consistent	consistent	ADJ
easat-6033	192	12	monitoring	monitoring	NOUN
easat-6033	192	13	of	of	ADP
easat-6033	192	14	payment	payment	NOUN
easat-6033	192	15	progress	progress	NOUN
easat-6033	192	16	is	be	AUX
easat-6033	192	17	necessary	necessary	ADJ
easat-6033	192	18	to	to	PART
easat-6033	192	19	maintain	maintain	VERB
easat-6033	192	20	the	the	DET
easat-6033	192	21	adherence	adherence	NOUN
easat-6033	192	22	of	of	ADP
easat-6033	192	23	the	the	DET
easat-6033	192	24	client	client	NOUN
easat-6033	192	25	to	to	ADP
easat-6033	192	26	the	the	DET
easat-6033	192	27	repayment	repayment	NOUN
easat-6033	192	28	plan	plan	NOUN
easat-6033	192	29	.	.	PUNCT
easat-6033	193	1	recording	record	VERB
easat-6033	193	2	each	each	DET
easat-6033	193	3	debt	debt	NOUN
easat-6033	193	4	collection	collection	NOUN
easat-6033	193	5	effort	effort	NOUN
easat-6033	193	6	helps	help	VERB
easat-6033	193	7	establish	establish	VERB
easat-6033	193	8	a	a	DET
easat-6033	193	9	comprehensive	comprehensive	ADJ
easat-6033	193	10	payment	payment	NOUN
easat-6033	193	11	database	database	NOUN
easat-6033	193	12	which	which	PRON
easat-6033	193	13	remain	remain	VERB
easat-6033	193	14	vital	vital	ADJ
easat-6033	193	15	for	for	ADP
easat-6033	193	16	tracking	track	VERB
easat-6033	193	17	progress	progress	NOUN
easat-6033	193	18	and	and	CCONJ
easat-6033	193	19	ensuring	ensure	VERB
easat-6033	193	20	accountability	accountability	NOUN
easat-6033	193	21	.	.	PUNCT
easat-6033	194	1	follow	follow	VERB
easat-6033	194	2	-	-	PUNCT
easat-6033	194	3	up	up	NOUN
easat-6033	194	4	about	about	ADP
easat-6033	194	5	the	the	DET
easat-6033	194	6	clients	client	NOUN
easat-6033	194	7	and	and	CCONJ
easat-6033	194	8	their	their	PRON
easat-6033	194	9	ability	ability	NOUN
easat-6033	194	10	to	to	PART
easat-6033	194	11	pay	pay	VERB
easat-6033	194	12	timeously	timeously	ADV
easat-6033	194	13	is	be	AUX
easat-6033	194	14	also	also	ADV
easat-6033	194	15	important	important	ADJ
easat-6033	194	16	.	.	PUNCT
easat-6033	195	1	furthermore	furthermore	ADV
easat-6033	195	2	,	,	PUNCT
easat-6033	195	3	organisations	organisation	NOUN
easat-6033	195	4	should	should	AUX
easat-6033	195	5	be	be	AUX
easat-6033	195	6	prepared	prepare	VERB
easat-6033	195	7	to	to	PART
easat-6033	195	8	suggest	suggest	VERB
easat-6033	195	9	other	other	ADJ
easat-6033	195	10	solutions	solution	NOUN
easat-6033	195	11	such	such	ADJ
easat-6033	195	12	as	as	ADP
easat-6033	195	13	identifying	identify	VERB
easat-6033	195	14	specific	specific	ADJ
easat-6033	195	15	debt	debt	NOUN
easat-6033	195	16	terms	term	NOUN
easat-6033	195	17	and	and	CCONJ
easat-6033	195	18	taking	take	VERB
easat-6033	195	19	legal	legal	ADJ
easat-6033	195	20	actions	action	NOUN
easat-6033	195	21	if	if	SCONJ
easat-6033	195	22	necessary	necessary	ADJ
easat-6033	195	23	to	to	PART
easat-6033	195	24	recover	recover	VERB
easat-6033	195	25	the	the	DET
easat-6033	195	26	debts	debt	NOUN
easat-6033	195	27	.	.	PUNCT
easat-6033	196	1	finally	finally	ADV
easat-6033	196	2	,	,	PUNCT
easat-6033	196	3	they	they	PRON
easat-6033	196	4	must	must	AUX
easat-6033	196	5	consider	consider	VERB
easat-6033	196	6	potential	potential	ADJ
easat-6033	196	7	losses	loss	NOUN
easat-6033	196	8	when	when	SCONJ
easat-6033	196	9	a	a	DET
easat-6033	196	10	client	client	NOUN
easat-6033	196	11	is	be	AUX
easat-6033	196	12	unable	unable	ADJ
easat-6033	196	13	to	to	PART
easat-6033	196	14	pay	pay	VERB
easat-6033	196	15	despite	despite	SCONJ
easat-6033	196	16	all	all	DET
easat-6033	196	17	recovery	recovery	NOUN
easat-6033	196	18	efforts	effort	NOUN
easat-6033	196	19	.	.	PUNCT
easat-6033	197	1	municipalities	municipality	NOUN
easat-6033	197	2	can	can	AUX
easat-6033	197	3	follow	follow	VERB
easat-6033	197	4	these	these	DET
easat-6033	197	5	structured	structured	ADJ
easat-6033	197	6	steps	step	NOUN
easat-6033	197	7	as	as	SCONJ
easat-6033	197	8	depicted	depict	VERB
easat-6033	197	9	by	by	ADP
easat-6033	197	10	wittlinger	wittlinger	NOUN
easat-6033	197	11	,	,	PUNCT
easat-6033	197	12	et	et	PROPN
easat-6033	197	13	al	al	PROPN
easat-6033	197	14	.	.	PUNCT
easat-6033	198	1	[	[	X
easat-6033	198	2	34	34	NUM
easat-6033	198	3	]	]	PUNCT
easat-6033	198	4	model	model	NOUN
easat-6033	198	5	to	to	PART
easat-6033	198	6	enhance	enhance	VERB
easat-6033	198	7	their	their	PRON
easat-6033	198	8	debt	debt	NOUN
easat-6033	198	9	management	management	NOUN
easat-6033	198	10	processes	process	NOUN
easat-6033	198	11	and	and	CCONJ
easat-6033	198	12	improve	improve	VERB
easat-6033	198	13	recovery	recovery	NOUN
easat-6033	198	14	outcomes	outcome	NOUN
easat-6033	198	15	.	.	PUNCT
easat-6033	199	1	7.3	7.3	NUM
easat-6033	199	2	.	.	PUNCT
easat-6033	200	1	debt	debt	NOUN
easat-6033	200	2	selling	sell	VERB
easat-6033	200	3	debt	debt	NOUN
easat-6033	200	4	selling	selling	NOUN
easat-6033	200	5	involves	involve	VERB
easat-6033	200	6	an	an	DET
easat-6033	200	7	arrangement	arrangement	NOUN
easat-6033	200	8	where	where	SCONJ
easat-6033	200	9	a	a	DET
easat-6033	200	10	creditor	creditor	NOUN
easat-6033	200	11	sells	sell	VERB
easat-6033	200	12	outstanding	outstanding	ADJ
easat-6033	200	13	debts	debt	NOUN
easat-6033	200	14	to	to	ADP
easat-6033	200	15	a	a	DET
easat-6033	200	16	third	third	ADJ
easat-6033	200	17	party	party	NOUN
easat-6033	200	18	commonly	commonly	ADV
easat-6033	200	19	known	know	VERB
easat-6033	200	20	as	as	ADP
easat-6033	200	21	a	a	DET
easat-6033	200	22	collecting	collect	VERB
easat-6033	200	23	agent	agent	NOUN
easat-6033	200	24	.	.	PUNCT
easat-6033	201	1	according	accord	VERB
easat-6033	201	2	to	to	ADP
easat-6033	201	3	stifler	stifler	PROPN
easat-6033	201	4	and	and	CCONJ
easat-6033	201	5	parrish	parrish	PROPN
easat-6033	201	6	[	[	X
easat-6033	201	7	35	35	NUM
easat-6033	201	8	]	]	PUNCT
easat-6033	201	9	debt	debt	NOUN
easat-6033	201	10	buying	buying	NOUN
easat-6033	201	11	has	have	AUX
easat-6033	201	12	emerged	emerge	VERB
easat-6033	201	13	as	as	ADP
easat-6033	201	14	one	one	NUM
easat-6033	201	15	of	of	ADP
easat-6033	201	16	the	the	DET
easat-6033	201	17	most	most	ADV
easat-6033	201	18	significant	significant	ADJ
easat-6033	201	19	recent	recent	ADJ
easat-6033	201	20	changes	change	NOUN
easat-6033	201	21	in	in	ADP
easat-6033	201	22	debt	debt	NOUN
easat-6033	201	23	collection	collection	NOUN
easat-6033	201	24	practices	practice	NOUN
easat-6033	201	25	.	.	PUNCT
easat-6033	202	1	this	this	DET
easat-6033	202	2	approach	approach	NOUN
easat-6033	202	3	offers	offer	VERB
easat-6033	202	4	organisations	organisation	NOUN
easat-6033	202	5	a	a	DET
easat-6033	202	6	viable	viable	ADJ
easat-6033	202	7	option	option	NOUN
easat-6033	202	8	to	to	PART
easat-6033	202	9	recover	recover	VERB
easat-6033	202	10	outstanding	outstanding	ADJ
easat-6033	202	11	debts	debt	NOUN
easat-6033	202	12	recorded	record	VERB
easat-6033	202	13	in	in	ADP
easat-6033	202	14	their	their	PRON
easat-6033	202	15	accounts	account	NOUN
easat-6033	202	16	.	.	PUNCT
easat-6033	203	1	glasser	glasser	NOUN
easat-6033	203	2	and	and	CCONJ
easat-6033	203	3	wright	wright	PROPN
easat-6033	204	1	[	[	X
easat-6033	204	2	36	36	NUM
easat-6033	204	3	]	]	PUNCT
easat-6033	204	4	note	note	NOUN
easat-6033	204	5	that	that	SCONJ
easat-6033	204	6	south	south	ADJ
easat-6033	204	7	african	african	ADJ
easat-6033	204	8	municipalities	municipality	NOUN
easat-6033	204	9	have	have	AUX
easat-6033	204	10	faced	face	VERB
easat-6033	204	11	unprecedented	unprecedented	ADJ
easat-6033	204	12	levels	level	NOUN
easat-6033	204	13	of	of	ADP
easat-6033	204	14	outstanding	outstanding	ADJ
easat-6033	204	15	debts	debt	NOUN
easat-6033	204	16	since	since	SCONJ
easat-6033	204	17	1994	1994	NUM
easat-6033	204	18	.	.	PUNCT
easat-6033	205	1	the	the	DET
easat-6033	205	2	accumulation	accumulation	NOUN
easat-6033	205	3	of	of	ADP
easat-6033	205	4	these	these	DET
easat-6033	205	5	debts	debt	NOUN
easat-6033	205	6	can	can	AUX
easat-6033	205	7	be	be	AUX
easat-6033	205	8	attributed	attribute	VERB
easat-6033	205	9	to	to	ADP
easat-6033	205	10	various	various	ADJ
easat-6033	205	11	factors	factor	NOUN
easat-6033	205	12	such	such	ADJ
easat-6033	205	13	as	as	ADP
easat-6033	205	14	the	the	DET
easat-6033	205	15	inability	inability	NOUN
easat-6033	205	16	or	or	CCONJ
easat-6033	205	17	refusal	refusal	NOUN
easat-6033	205	18	to	to	PART
easat-6033	205	19	pay	pay	VERB
easat-6033	205	20	,	,	PUNCT
easat-6033	205	21	unemployment	unemployment	NOUN
easat-6033	205	22	,	,	PUNCT
easat-6033	205	23	improper	improper	ADJ
easat-6033	205	24	billing	billing	NOUN
easat-6033	205	25	,	,	PUNCT
easat-6033	205	26	inadequate	inadequate	ADJ
easat-6033	205	27	service	service	NOUN
easat-6033	205	28	delivery	delivery	NOUN
easat-6033	205	29	,	,	PUNCT
easat-6033	205	30	and	and	CCONJ
easat-6033	205	31	poor	poor	ADJ
easat-6033	205	32	credit	credit	NOUN
easat-6033	205	33	control	control	NOUN
easat-6033	205	34	[	[	X
easat-6033	205	35	37	37	NUM
easat-6033	205	36	]	]	PUNCT
easat-6033	205	37	.	.	PUNCT
easat-6033	206	1	in	in	ADP
easat-6033	206	2	situations	situation	NOUN
easat-6033	206	3	of	of	ADP
easat-6033	206	4	financial	financial	ADJ
easat-6033	206	5	distress	distress	NOUN
easat-6033	206	6	where	where	SCONJ
easat-6033	206	7	an	an	DET
easat-6033	206	8	organization	organization	NOUN
easat-6033	206	9	urgently	urgently	ADV
easat-6033	206	10	needs	need	VERB
easat-6033	206	11	funds	fund	NOUN
easat-6033	206	12	,	,	PUNCT
easat-6033	206	13	selling	sell	VERB
easat-6033	206	14	debts	debt	NOUN
easat-6033	206	15	to	to	ADP
easat-6033	206	16	a	a	DET
easat-6033	206	17	third	third	ADJ
easat-6033	206	18	party	party	NOUN
easat-6033	206	19	can	can	AUX
easat-6033	206	20	provide	provide	VERB
easat-6033	206	21	the	the	DET
easat-6033	206	22	necessary	necessary	ADJ
easat-6033	206	23	financial	financial	ADJ
easat-6033	206	24	relief	relief	NOUN
easat-6033	206	25	to	to	PART
easat-6033	206	26	meet	meet	VERB
easat-6033	206	27	its	its	PRON
easat-6033	206	28	obligations	obligation	NOUN
easat-6033	206	29	enwereji	enwereji	NOUN
easat-6033	206	30	and	and	CCONJ
easat-6033	206	31	kadama	kadama	NOUN
easat-6033	207	1	[	[	X
easat-6033	207	2	1	1	NUM
easat-6033	207	3	]	]	PUNCT
easat-6033	207	4	.	.	PUNCT
easat-6033	208	1	tuite	tuite	PROPN
easat-6033	209	1	[	[	X
easat-6033	209	2	38	38	NUM
easat-6033	209	3	]	]	PUNCT
easat-6033	209	4	and	and	CCONJ
easat-6033	209	5	sanghera	sanghera	NOUN
easat-6033	209	6	and	and	CCONJ
easat-6033	209	7	satybaldieva	satybaldieva	NOUN
easat-6033	210	1	[	[	X
easat-6033	210	2	39	39	NUM
easat-6033	210	3	]	]	PUNCT
easat-6033	210	4	highlight	highlight	VERB
easat-6033	210	5	the	the	DET
easat-6033	210	6	advantages	advantage	NOUN
easat-6033	210	7	of	of	ADP
easat-6033	210	8	debt	debt	NOUN
easat-6033	210	9	selling	sell	VERB
easat-6033	210	10	to	to	PART
easat-6033	210	11	include	include	VERB
easat-6033	210	12	the	the	DET
easat-6033	210	13	immediate	immediate	ADJ
easat-6033	210	14	strengthening	strengthen	VERB
easat-6033	210	15	the	the	DET
easat-6033	210	16	financial	financial	ADJ
easat-6033	210	17	position	position	NOUN
easat-6033	210	18	of	of	ADP
easat-6033	210	19	the	the	DET
easat-6033	210	20	organisation	organisation	NOUN
easat-6033	210	21	and	and	CCONJ
easat-6033	210	22	enabling	enable	VERB
easat-6033	210	23	it	it	PRON
easat-6033	210	24	to	to	PART
easat-6033	210	25	fulfill	fulfill	VERB
easat-6033	210	26	its	its	PRON
easat-6033	210	27	budgeted	budget	VERB
easat-6033	210	28	financial	financial	ADJ
easat-6033	210	29	commitments	commitment	NOUN
easat-6033	210	30	.	.	PUNCT
easat-6033	211	1	however	however	ADV
easat-6033	211	2	,	,	PUNCT
easat-6033	211	3	according	accord	VERB
easat-6033	211	4	to	to	ADP
easat-6033	211	5	tuite	tuite	PROPN
easat-6033	211	6	[	[	X
easat-6033	211	7	38	38	NUM
easat-6033	211	8	]	]	PUNCT
easat-6033	211	9	organisations	organisation	NOUN
easat-6033	211	10	must	must	AUX
easat-6033	211	11	ensure	ensure	VERB
easat-6033	211	12	that	that	SCONJ
easat-6033	211	13	certain	certain	ADJ
easat-6033	211	14	conditions	condition	NOUN
easat-6033	211	15	are	be	AUX
easat-6033	211	16	met	meet	VERB
easat-6033	211	17	by	by	ADP
easat-6033	211	18	the	the	DET
easat-6033	211	19	debt	debt	NOUN
easat-6033	211	20	collecting	collect	VERB
easat-6033	211	21	agents	agent	NOUN
easat-6033	211	22	.	.	PUNCT
easat-6033	212	1	these	these	DET
easat-6033	212	2	conditions	condition	NOUN
easat-6033	212	3	include	include	VERB
easat-6033	212	4	verifying	verify	VERB
easat-6033	212	5	the	the	DET
easat-6033	212	6	debt	debt	NOUN
easat-6033	212	7	buyers	buyer	NOUN
easat-6033	212	8	'	'	PART
easat-6033	212	9	experience	experience	NOUN
easat-6033	212	10	in	in	ADP
easat-6033	212	11	handling	handle	VERB
easat-6033	212	12	debts	debt	NOUN
easat-6033	212	13	,	,	PUNCT
easat-6033	212	14	confirming	confirm	VERB
easat-6033	212	15	their	their	PRON
easat-6033	212	16	service	service	NOUN
easat-6033	212	17	accounts	account	NOUN
easat-6033	212	18	and	and	CCONJ
easat-6033	212	19	determining	determine	VERB
easat-6033	212	20	the	the	DET
easat-6033	212	21	details	detail	NOUN
easat-6033	212	22	and	and	CCONJ
easat-6033	212	23	value	value	NOUN
easat-6033	212	24	of	of	ADP
easat-6033	212	25	the	the	DET
easat-6033	212	26	debt	debt	NOUN
easat-6033	212	27	.	.	PUNCT
easat-6033	213	1	it	it	PRON
easat-6033	213	2	is	be	AUX
easat-6033	213	3	essential	essential	ADJ
easat-6033	213	4	that	that	SCONJ
easat-6033	213	5	the	the	DET
easat-6033	213	6	organisation	organisation	NOUN
easat-6033	213	7	provides	provide	VERB
easat-6033	213	8	the	the	DET
easat-6033	213	9	necessary	necessary	ADJ
easat-6033	213	10	information	information	NOUN
easat-6033	213	11	to	to	PART
easat-6033	213	12	aid	aid	VERB
easat-6033	213	13	in	in	ADP
easat-6033	213	14	debt	debt	NOUN
easat-6033	213	15	recovery	recovery	NOUN
easat-6033	213	16	and	and	CCONJ
easat-6033	213	17	ensure	ensure	VERB
easat-6033	213	18	that	that	SCONJ
easat-6033	213	19	the	the	DET
easat-6033	213	20	debt	debt	NOUN
easat-6033	213	21	buyer	buyer	NOUN
easat-6033	213	22	adheres	adhere	VERB
easat-6033	213	23	to	to	ADP
easat-6033	213	24	the	the	DET
easat-6033	213	25	terms	term	NOUN
easat-6033	213	26	of	of	ADP
easat-6033	213	27	the	the	DET
easat-6033	213	28	debt	debt	NOUN
easat-6033	213	29	buying	buying	NOUN
easat-6033	213	30	agreement	agreement	NOUN
easat-6033	213	31	.	.	PUNCT
easat-6033	214	1	the	the	DET
easat-6033	214	2	organisation	organisation	NOUN
easat-6033	214	3	must	must	AUX
easat-6033	214	4	also	also	ADV
easat-6033	214	5	evaluate	evaluate	VERB
easat-6033	214	6	its	its	PRON
easat-6033	214	7	cash	cash	NOUN
easat-6033	214	8	flow	flow	NOUN
easat-6033	214	9	requirements	requirement	NOUN
easat-6033	214	10	and	and	CCONJ
easat-6033	214	11	time	time	NOUN
easat-6033	214	12	frame	frame	NOUN
easat-6033	214	13	,	,	PUNCT
easat-6033	214	14	clarify	clarify	VERB
easat-6033	214	15	whether	whether	SCONJ
easat-6033	214	16	the	the	DET
easat-6033	214	17	account	account	NOUN
easat-6033	214	18	can	can	AUX
easat-6033	214	19	be	be	AUX
easat-6033	214	20	repurchased	repurchase	VERB
easat-6033	214	21	and	and	CCONJ
easat-6033	214	22	ensure	ensure	VERB
easat-6033	214	23	the	the	DET
easat-6033	214	24	availability	availability	NOUN
easat-6033	214	25	of	of	ADP
easat-6033	214	26	the	the	DET
easat-6033	214	27	debt	debt	NOUN
easat-6033	214	28	buyer	buyer	NOUN
easat-6033	214	29	at	at	ADP
easat-6033	214	30	the	the	DET
easat-6033	214	31	required	require	VERB
easat-6033	214	32	locations	location	NOUN
easat-6033	214	33	7.4	7.4	NUM
easat-6033	214	34	.	.	PUNCT
easat-6033	215	1	engaging	engage	VERB
easat-6033	215	2	an	an	DET
easat-6033	215	3	attorney	attorney	NOUN
easat-6033	215	4	municipalities	municipality	NOUN
easat-6033	215	5	are	be	AUX
easat-6033	215	6	legally	legally	ADV
easat-6033	215	7	empowered	empower	VERB
easat-6033	215	8	to	to	PART
easat-6033	215	9	take	take	VERB
easat-6033	215	10	legal	legal	ADJ
easat-6033	215	11	action	action	NOUN
easat-6033	215	12	against	against	ADP
easat-6033	215	13	defaulting	default	VERB
easat-6033	215	14	residents	resident	NOUN
easat-6033	215	15	.	.	PUNCT
easat-6033	216	1	this	this	DET
easat-6033	216	2	authority	authority	NOUN
easat-6033	216	3	is	be	AUX
easat-6033	216	4	outlined	outline	VERB
easat-6033	216	5	in	in	ADP
easat-6033	216	6	sections	section	NOUN
easat-6033	216	7	109	109	NUM
easat-6033	216	8	and	and	CCONJ
easat-6033	216	9	112	112	NUM
easat-6033	216	10	of	of	ADP
easat-6033	216	11	the	the	DET
easat-6033	216	12	republic	republic	NOUN
easat-6033	216	13	of	of	ADP
easat-6033	216	14	south	south	PROPN
easat-6033	216	15	africa	africa	PROPN
easat-6033	217	1	[	[	X
easat-6033	217	2	19	19	NUM
easat-6033	217	3	]	]	PUNCT
easat-6033	217	4	which	which	PRON
easat-6033	217	5	mandates	mandate	VERB
easat-6033	217	6	municipalities	municipality	NOUN
easat-6033	217	7	to	to	PART
easat-6033	217	8	prosecute	prosecute	VERB
easat-6033	217	9	individuals	individual	NOUN
easat-6033	217	10	who	who	PRON
easat-6033	217	11	violate	violate	VERB
easat-6033	217	12	municipal	municipal	ADJ
easat-6033	217	13	bylaws	bylaw	NOUN
easat-6033	217	14	.	.	PUNCT
easat-6033	218	1	section	section	NOUN
easat-6033	218	2	113	113	NUM
easat-6033	218	3	of	of	ADP
easat-6033	218	4	the	the	DET
easat-6033	218	5	same	same	ADJ
easat-6033	218	6	act	act	NOUN
easat-6033	218	7	allows	allow	VERB
easat-6033	218	8	municipalities	municipality	NOUN
easat-6033	218	9	to	to	PART
easat-6033	218	10	impose	impose	VERB
easat-6033	218	11	fines	fine	NOUN
easat-6033	218	12	on	on	ADP
easat-6033	218	13	defaulters	defaulter	NOUN
easat-6033	218	14	as	as	ADP
easat-6033	218	15	a	a	DET
easat-6033	218	16	means	means	NOUN
easat-6033	218	17	of	of	ADP
easat-6033	218	18	debt	debt	NOUN
easat-6033	218	19	recovery	recovery	NOUN
easat-6033	218	20	.	.	PUNCT
easat-6033	219	1	when	when	SCONJ
easat-6033	219	2	residents	resident	NOUN
easat-6033	219	3	fail	fail	VERB
easat-6033	219	4	to	to	PART
easat-6033	219	5	pay	pay	VERB
easat-6033	219	6	these	these	DET
easat-6033	219	7	fines	fine	NOUN
easat-6033	219	8	,	,	PUNCT
easat-6033	219	9	it	it	PRON
easat-6033	219	10	becomes	become	VERB
easat-6033	219	11	necessary	necessary	ADJ
easat-6033	219	12	for	for	SCONJ
easat-6033	219	13	the	the	DET
easat-6033	219	14	municipality	municipality	NOUN
easat-6033	219	15	to	to	PART
easat-6033	219	16	engage	engage	VERB
easat-6033	219	17	an	an	DET
easat-6033	219	18	attorney	attorney	NOUN
easat-6033	219	19	to	to	PART
easat-6033	219	20	impose	impose	VERB
easat-6033	219	21	legal	legal	ADJ
easat-6033	219	22	proceedings	proceeding	NOUN
easat-6033	219	23	and	and	CCONJ
easat-6033	219	24	ensure	ensure	VERB
easat-6033	219	25	the	the	DET
easat-6033	219	26	collection	collection	NOUN
easat-6033	219	27	of	of	ADP
easat-6033	219	28	outstanding	outstanding	ADJ
easat-6033	219	29	debts	debt	NOUN
easat-6033	219	30	.	.	PUNCT
easat-6033	220	1	consulting	consult	VERB
easat-6033	220	2	an	an	DET
easat-6033	220	3	attorney	attorney	NOUN
easat-6033	220	4	for	for	ADP
easat-6033	220	5	the	the	DET
easat-6033	220	6	recovery	recovery	NOUN
easat-6033	220	7	of	of	ADP
easat-6033	220	8	property	property	NOUN
easat-6033	220	9	rates	rate	NOUN
easat-6033	220	10	debts	debt	NOUN
easat-6033	220	11	is	be	AUX
easat-6033	220	12	a	a	DET
easat-6033	220	13	prudent	prudent	ADJ
easat-6033	220	14	strategy	strategy	NOUN
easat-6033	220	15	that	that	PRON
easat-6033	220	16	should	should	AUX
easat-6033	220	17	be	be	AUX
easat-6033	220	18	prioritised	prioritise	VERB
easat-6033	220	19	by	by	ADP
easat-6033	220	20	municipalities	municipality	NOUN
easat-6033	220	21	to	to	PART
easat-6033	220	22	recover	recover	VERB
easat-6033	220	23	debts	debt	NOUN
easat-6033	220	24	.	.	PUNCT
easat-6033	221	1	attorneys	attorney	NOUN
easat-6033	221	2	bring	bring	VERB
easat-6033	221	3	specialised	specialised	ADJ
easat-6033	221	4	legal	legal	ADJ
easat-6033	221	5	services	service	NOUN
easat-6033	221	6	and	and	CCONJ
easat-6033	221	7	can	can	AUX
easat-6033	221	8	facilitate	facilitate	VERB
easat-6033	221	9	debt	debt	NOUN
easat-6033	221	10	recovery	recovery	NOUN
easat-6033	221	11	more	more	ADV
easat-6033	221	12	effectively	effectively	ADV
easat-6033	221	13	than	than	ADP
easat-6033	221	14	municipal	municipal	ADJ
easat-6033	221	15	officials	official	NOUN
easat-6033	221	16	alone	alone	ADV
easat-6033	221	17	.	.	PUNCT
easat-6033	222	1	they	they	PRON
easat-6033	222	2	ensure	ensure	VERB
easat-6033	222	3	that	that	SCONJ
easat-6033	222	4	all	all	DET
easat-6033	222	5	legal	legal	ADJ
easat-6033	222	6	protocols	protocol	NOUN
easat-6033	222	7	are	be	AUX
easat-6033	222	8	followed	follow	VERB
easat-6033	222	9	which	which	PRON
easat-6033	222	10	increases	increase	VERB
easat-6033	222	11	the	the	DET
easat-6033	222	12	chances	chance	NOUN
easat-6033	222	13	to	to	PART
easat-6033	222	14	recover	recover	VERB
easat-6033	222	15	debt	debt	NOUN
easat-6033	222	16	.	.	PUNCT
easat-6033	223	1	furthermore	furthermore	ADV
easat-6033	223	2	,	,	PUNCT
easat-6033	223	3	the	the	DET
easat-6033	223	4	involvement	involvement	NOUN
easat-6033	223	5	of	of	ADP
easat-6033	223	6	an	an	DET
easat-6033	223	7	596	596	NUM
easat-6033	223	8	edelweiss	edelweiss	NOUN
easat-6033	223	9	applied	apply	VERB
easat-6033	223	10	science	science	NOUN
easat-6033	223	11	and	and	CCONJ
easat-6033	223	12	technology	technology	NOUN
easat-6033	223	13	issn	issn	PROPN
easat-6033	223	14	:	:	PUNCT
easat-6033	223	15	2576	2576	NUM
easat-6033	223	16	-	-	SYM
easat-6033	223	17	8484	8484	NUM
easat-6033	223	18	vol	vol	NOUN
easat-6033	223	19	.	.	PROPN
easat-6033	224	1	9	9	NUM
easat-6033	224	2	,	,	PUNCT
easat-6033	224	3	no	no	INTJ
easat-6033	224	4	.	.	NOUN
easat-6033	225	1	4	4	NUM
easat-6033	225	2	:	:	SYM
easat-6033	225	3	588	588	NUM
easat-6033	225	4	-	-	SYM
easat-6033	225	5	601	601	NUM
easat-6033	225	6	,	,	PUNCT
easat-6033	225	7	2025	2025	NUM
easat-6033	225	8	doi	doi	NOUN
easat-6033	225	9	:	:	PUNCT
easat-6033	225	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	225	11	©	©	PROPN
easat-6033	225	12	2025	2025	NUM
easat-6033	225	13	by	by	ADP
easat-6033	225	14	the	the	DET
easat-6033	225	15	author	author	NOUN
easat-6033	225	16	;	;	PUNCT
easat-6033	225	17	licensee	licensee	PROPN
easat-6033	225	18	learning	learn	VERB
easat-6033	225	19	gate	gate	PROPN
easat-6033	225	20	attorney	attorney	NOUN
easat-6033	225	21	can	can	AUX
easat-6033	225	22	serve	serve	VERB
easat-6033	225	23	as	as	ADP
easat-6033	225	24	a	a	DET
easat-6033	225	25	strong	strong	ADJ
easat-6033	225	26	deterrent	deterrent	NOUN
easat-6033	225	27	against	against	ADP
easat-6033	225	28	future	future	ADJ
easat-6033	225	29	non	non	NOUN
easat-6033	225	30	-	-	NOUN
easat-6033	225	31	compliance	compliance	NOUN
easat-6033	225	32	as	as	SCONJ
easat-6033	225	33	residents	resident	NOUN
easat-6033	225	34	become	become	VERB
easat-6033	225	35	aware	aware	ADJ
easat-6033	225	36	of	of	ADP
easat-6033	225	37	the	the	DET
easat-6033	225	38	serious	serious	ADJ
easat-6033	225	39	legal	legal	ADJ
easat-6033	225	40	consequences	consequence	NOUN
easat-6033	225	41	of	of	ADP
easat-6033	225	42	defaulting	default	VERB
easat-6033	225	43	on	on	ADP
easat-6033	225	44	their	their	PRON
easat-6033	225	45	obligations	obligation	NOUN
easat-6033	225	46	.	.	PUNCT
easat-6033	226	1	municipalities	municipality	NOUN
easat-6033	226	2	can	can	AUX
easat-6033	226	3	enhance	enhance	VERB
easat-6033	226	4	their	their	PRON
easat-6033	226	5	enforcement	enforcement	NOUN
easat-6033	226	6	efforts	effort	NOUN
easat-6033	226	7	and	and	CCONJ
easat-6033	226	8	improve	improve	VERB
easat-6033	226	9	their	their	PRON
easat-6033	226	10	financial	financial	ADJ
easat-6033	226	11	health	health	NOUN
easat-6033	226	12	through	through	ADP
easat-6033	226	13	the	the	DET
easat-6033	226	14	engagement	engagement	NOUN
easat-6033	226	15	of	of	ADP
easat-6033	226	16	attorneys	attorney	NOUN
easat-6033	226	17	in	in	ADP
easat-6033	226	18	debt	debt	NOUN
easat-6033	226	19	recovery	recovery	NOUN
easat-6033	226	20	.	.	PUNCT
easat-6033	227	1	7.5	7.5	NUM
easat-6033	227	2	.	.	PUNCT
easat-6033	227	3	property	property	NOUN
easat-6033	227	4	rates	rate	NOUN
easat-6033	227	5	rebate	rebate	VERB
easat-6033	227	6	in	in	ADP
easat-6033	227	7	south	south	ADJ
easat-6033	227	8	african	african	ADJ
easat-6033	227	9	municipalities	municipality	NOUN
easat-6033	227	10	in	in	ADP
easat-6033	227	11	south	south	PROPN
easat-6033	227	12	africa	africa	PROPN
easat-6033	227	13	,	,	PUNCT
easat-6033	227	14	property	property	NOUN
easat-6033	227	15	rates	rate	NOUN
easat-6033	227	16	administrators	administrator	NOUN
easat-6033	227	17	provide	provide	VERB
easat-6033	227	18	rebates	rebate	NOUN
easat-6033	227	19	to	to	ADP
easat-6033	227	20	indigent	indigent	ADJ
easat-6033	227	21	residents	resident	NOUN
easat-6033	227	22	who	who	PRON
easat-6033	227	23	are	be	AUX
easat-6033	227	24	unable	unable	ADJ
easat-6033	227	25	to	to	PART
easat-6033	227	26	pay	pay	VERB
easat-6033	227	27	their	their	PRON
easat-6033	227	28	monthly	monthly	ADJ
easat-6033	227	29	rates	rate	NOUN
easat-6033	227	30	[	[	X
easat-6033	227	31	40	40	NUM
easat-6033	227	32	]	]	PUNCT
easat-6033	227	33	.	.	PUNCT
easat-6033	228	1	these	these	DET
easat-6033	228	2	rebates	rebate	NOUN
easat-6033	228	3	,	,	PUNCT
easat-6033	228	4	which	which	PRON
easat-6033	228	5	reduce	reduce	VERB
easat-6033	228	6	the	the	DET
easat-6033	228	7	monthly	monthly	ADJ
easat-6033	228	8	rates	rate	NOUN
easat-6033	228	9	for	for	ADP
easat-6033	228	10	leaseholders	leaseholder	NOUN
easat-6033	228	11	are	be	AUX
easat-6033	228	12	available	available	ADJ
easat-6033	228	13	to	to	ADP
easat-6033	228	14	residents	resident	NOUN
easat-6033	228	15	who	who	PRON
easat-6033	228	16	meet	meet	VERB
easat-6033	228	17	specific	specific	ADJ
easat-6033	228	18	criteria	criterion	NOUN
easat-6033	228	19	.	.	PUNCT
easat-6033	229	1	according	accord	VERB
easat-6033	229	2	to	to	ADP
easat-6033	229	3	berg	berg	PROPN
easat-6033	229	4	[	[	X
easat-6033	229	5	41	41	NUM
easat-6033	229	6	]	]	X
easat-6033	229	7	eligible	eligible	ADJ
easat-6033	229	8	residents	resident	NOUN
easat-6033	229	9	include	include	VERB
easat-6033	229	10	indigent	indigent	ADJ
easat-6033	229	11	households	household	NOUN
easat-6033	229	12	,	,	PUNCT
easat-6033	229	13	child	child	NOUN
easat-6033	229	14	-	-	PUNCT
easat-6033	229	15	headed	head	VERB
easat-6033	229	16	households	household	NOUN
easat-6033	229	17	,	,	PUNCT
easat-6033	229	18	medically	medically	ADV
easat-6033	229	19	boarded	board	VERB
easat-6033	229	20	persons	person	NOUN
easat-6033	229	21	,	,	PUNCT
easat-6033	229	22	aged	aged	ADJ
easat-6033	229	23	pensioners	pensioner	NOUN
easat-6033	229	24	,	,	PUNCT
easat-6033	229	25	disabled	disabled	ADJ
easat-6033	229	26	individuals	individual	NOUN
easat-6033	229	27	,	,	PUNCT
easat-6033	229	28	welfare	welfare	NOUN
easat-6033	229	29	organisations	organisation	NOUN
easat-6033	229	30	,	,	PUNCT
easat-6033	229	31	government	government	NOUN
easat-6033	229	32	-	-	PUNCT
easat-6033	229	33	protected	protect	VERB
easat-6033	229	34	areas	area	NOUN
easat-6033	229	35	,	,	PUNCT
easat-6033	229	36	public	public	ADJ
easat-6033	229	37	schools	school	NOUN
easat-6033	229	38	,	,	PUNCT
easat-6033	229	39	vacant	vacant	ADJ
easat-6033	229	40	and	and	CCONJ
easat-6033	229	41	unimproved	unimproved	ADJ
easat-6033	229	42	stands	stand	NOUN
easat-6033	229	43	,	,	PUNCT
easat-6033	229	44	and	and	CCONJ
easat-6033	229	45	the	the	DET
easat-6033	229	46	municipalities	municipality	NOUN
easat-6033	229	47	themselves	themselves	PRON
easat-6033	229	48	.	.	PUNCT
easat-6033	230	1	residents	resident	NOUN
easat-6033	230	2	must	must	AUX
easat-6033	230	3	apply	apply	VERB
easat-6033	230	4	for	for	ADP
easat-6033	230	5	these	these	DET
easat-6033	230	6	rebates	rebate	NOUN
easat-6033	230	7	through	through	ADP
easat-6033	230	8	their	their	PRON
easat-6033	230	9	local	local	ADJ
easat-6033	230	10	municipalities	municipality	NOUN
easat-6033	230	11	and	and	CCONJ
easat-6033	230	12	the	the	DET
easat-6033	230	13	applications	application	NOUN
easat-6033	230	14	are	be	AUX
easat-6033	230	15	subject	subject	ADJ
easat-6033	230	16	to	to	ADP
easat-6033	230	17	municipal	municipal	ADJ
easat-6033	230	18	approval	approval	NOUN
easat-6033	230	19	.	.	PUNCT
easat-6033	231	1	berg	berg	PROPN
easat-6033	232	1	[	[	X
easat-6033	232	2	41	41	NUM
easat-6033	232	3	]	]	PUNCT
easat-6033	232	4	further	far	ADV
easat-6033	232	5	outlines	outline	VERB
easat-6033	232	6	the	the	DET
easat-6033	232	7	average	average	ADJ
easat-6033	232	8	monthly	monthly	ADJ
easat-6033	232	9	earnings	earning	NOUN
easat-6033	232	10	and	and	CCONJ
easat-6033	232	11	corresponding	correspond	VERB
easat-6033	232	12	rebates	rebate	NOUN
easat-6033	232	13	available	available	ADJ
easat-6033	232	14	in	in	ADP
easat-6033	232	15	the	the	DET
easat-6033	232	16	city	city	NOUN
easat-6033	232	17	of	of	ADP
easat-6033	232	18	johannesburg	johannesburg	PROPN
easat-6033	232	19	.	.	PUNCT
easat-6033	233	1	for	for	ADP
easat-6033	233	2	residents	resident	NOUN
easat-6033	233	3	earning	earn	VERB
easat-6033	233	4	between	between	ADP
easat-6033	233	5	r0.00	r0.00	PROPN
easat-6033	233	6	and	and	CCONJ
easat-6033	233	7	r2,520	r2,520	PROPN
easat-6033	233	8	(	(	PUNCT
easat-6033	233	9	equivalent	equivalent	ADJ
easat-6033	233	10	to	to	ADP
easat-6033	233	11	two	two	NUM
easat-6033	233	12	state	state	NOUN
easat-6033	233	13	pensions	pension	NOUN
easat-6033	233	14	when	when	SCONJ
easat-6033	233	15	amended	amend	VERB
easat-6033	233	16	)	)	PUNCT
easat-6033	233	17	,	,	PUNCT
easat-6033	233	18	a	a	DET
easat-6033	233	19	100	100	NUM
easat-6033	233	20	%	%	NOUN
easat-6033	233	21	rebate	rebate	NOUN
easat-6033	233	22	on	on	ADP
easat-6033	233	23	assessment	assessment	NOUN
easat-6033	233	24	rates	rate	NOUN
easat-6033	233	25	is	be	AUX
easat-6033	233	26	granted	grant	VERB
easat-6033	233	27	.	.	PUNCT
easat-6033	234	1	those	those	PRON
easat-6033	234	2	earning	earn	VERB
easat-6033	234	3	between	between	ADP
easat-6033	234	4	r2,520	r2,520	PROPN
easat-6033	234	5	and	and	CCONJ
easat-6033	234	6	r4,900	r4,900	PROPN
easat-6033	234	7	receive	receive	VERB
easat-6033	234	8	an	an	DET
easat-6033	234	9	85	85	NUM
easat-6033	234	10	%	%	NOUN
easat-6033	234	11	rebate	rebate	NOUN
easat-6033	234	12	,	,	PUNCT
easat-6033	234	13	while	while	SCONJ
easat-6033	234	14	earnings	earning	NOUN
easat-6033	234	15	between	between	ADP
easat-6033	234	16	r4,900	r4,900	NOUN
easat-6033	234	17	and	and	CCONJ
easat-6033	234	18	r6,400	r6,400	PROPN
easat-6033	234	19	qualify	qualify	VERB
easat-6033	234	20	for	for	ADP
easat-6033	234	21	a	a	DET
easat-6033	234	22	70	70	NUM
easat-6033	234	23	%	%	NOUN
easat-6033	234	24	rebate	rebate	NOUN
easat-6033	234	25	.	.	PUNCT
easat-6033	235	1	residents	resident	NOUN
easat-6033	235	2	with	with	ADP
easat-6033	235	3	monthly	monthly	ADJ
easat-6033	235	4	earnings	earning	NOUN
easat-6033	235	5	between	between	ADP
easat-6033	235	6	r6,400	r6,400	PROPN
easat-6033	235	7	and	and	CCONJ
easat-6033	235	8	r7,900	r7,900	PROPN
easat-6033	235	9	are	be	AUX
easat-6033	235	10	eligible	eligible	ADJ
easat-6033	235	11	for	for	ADP
easat-6033	235	12	a	a	DET
easat-6033	235	13	55	55	NUM
easat-6033	235	14	%	%	NOUN
easat-6033	235	15	rebate	rebate	NOUN
easat-6033	235	16	,	,	PUNCT
easat-6033	235	17	and	and	CCONJ
easat-6033	235	18	those	those	PRON
easat-6033	235	19	earning	earn	VERB
easat-6033	235	20	between	between	ADP
easat-6033	235	21	r7,900	r7,900	PROPN
easat-6033	235	22	and	and	CCONJ
easat-6033	235	23	r11,900	r11,900	ADV
easat-6033	235	24	receive	receive	VERB
easat-6033	235	25	a	a	DET
easat-6033	235	26	40	40	NUM
easat-6033	235	27	%	%	NOUN
easat-6033	235	28	rebate	rebate	NOUN
easat-6033	235	29	.	.	PUNCT
easat-6033	236	1	these	these	DET
easat-6033	236	2	structured	structured	ADJ
easat-6033	236	3	rebates	rebate	NOUN
easat-6033	236	4	aim	aim	VERB
easat-6033	236	5	to	to	PART
easat-6033	236	6	alleviate	alleviate	VERB
easat-6033	236	7	the	the	DET
easat-6033	236	8	financial	financial	ADJ
easat-6033	236	9	burden	burden	NOUN
easat-6033	236	10	on	on	ADP
easat-6033	236	11	those	those	PRON
easat-6033	236	12	who	who	PRON
easat-6033	236	13	are	be	AUX
easat-6033	236	14	not	not	PART
easat-6033	236	15	able	able	ADJ
easat-6033	236	16	to	to	PART
easat-6033	236	17	afford	afford	VERB
easat-6033	236	18	their	their	PRON
easat-6033	236	19	property	property	NOUN
easat-6033	236	20	rates	rate	NOUN
easat-6033	236	21	.	.	PUNCT
easat-6033	237	1	7.6	7.6	NUM
easat-6033	237	2	.	.	PUNCT
easat-6033	238	1	boone	boone	PROPN
easat-6033	238	2	and	and	CCONJ
easat-6033	238	3	roberts	roberts	PROPN
easat-6033	238	4	simplified	simplify	VERB
easat-6033	238	5	debt	debt	NOUN
easat-6033	238	6	collection	collection	NOUN
easat-6033	238	7	process	process	NOUN
easat-6033	238	8	debt	debt	NOUN
easat-6033	238	9	collection	collection	NOUN
easat-6033	238	10	in	in	ADP
easat-6033	238	11	local	local	ADJ
easat-6033	238	12	municipalities	municipality	NOUN
easat-6033	238	13	is	be	AUX
easat-6033	238	14	very	very	ADV
easat-6033	238	15	vital	vital	ADJ
easat-6033	238	16	because	because	SCONJ
easat-6033	238	17	of	of	ADP
easat-6033	238	18	the	the	DET
easat-6033	238	19	service	service	NOUN
easat-6033	238	20	provision	provision	NOUN
easat-6033	238	21	obligation	obligation	NOUN
easat-6033	238	22	to	to	ADP
easat-6033	238	23	the	the	DET
easat-6033	238	24	residents	resident	NOUN
easat-6033	238	25	.	.	PUNCT
easat-6033	239	1	boone	boone	PROPN
easat-6033	239	2	and	and	CCONJ
easat-6033	239	3	roberts	roberts	PROPN
easat-6033	240	1	[	[	X
easat-6033	240	2	42	42	NUM
easat-6033	240	3	]	]	PUNCT
easat-6033	240	4	opine	opine	VERB
easat-6033	240	5	that	that	SCONJ
easat-6033	240	6	the	the	DET
easat-6033	240	7	municipal	municipal	ADJ
easat-6033	240	8	debts	debt	NOUN
easat-6033	240	9	may	may	AUX
easat-6033	240	10	be	be	AUX
easat-6033	240	11	collected	collect	VERB
easat-6033	240	12	using	use	VERB
easat-6033	240	13	the	the	DET
easat-6033	240	14	simplified	simplified	ADJ
easat-6033	240	15	debt	debt	NOUN
easat-6033	240	16	collection	collection	NOUN
easat-6033	240	17	process	process	NOUN
easat-6033	240	18	.	.	PUNCT
easat-6033	241	1	according	accord	VERB
easat-6033	241	2	to	to	ADP
easat-6033	241	3	the	the	DET
easat-6033	241	4	prescripts	prescript	NOUN
easat-6033	241	5	of	of	ADP
easat-6033	241	6	the	the	DET
easat-6033	241	7	simplified	simplified	ADJ
easat-6033	241	8	debt	debt	NOUN
easat-6033	241	9	collection	collection	NOUN
easat-6033	241	10	model	model	NOUN
easat-6033	241	11	as	as	SCONJ
easat-6033	241	12	presented	present	VERB
easat-6033	241	13	in	in	ADP
easat-6033	241	14	figure	figure	NOUN
easat-6033	241	15	3	3	NUM
easat-6033	241	16	,	,	PUNCT
easat-6033	241	17	the	the	DET
easat-6033	241	18	process	process	NOUN
easat-6033	241	19	of	of	ADP
easat-6033	241	20	debt	debt	NOUN
easat-6033	241	21	collection	collection	NOUN
easat-6033	241	22	involves	involve	VERB
easat-6033	241	23	billing	billing	NOUN
easat-6033	241	24	,	,	PUNCT
easat-6033	241	25	reminder	reminder	NOUN
easat-6033	241	26	,	,	PUNCT
easat-6033	241	27	final	final	ADJ
easat-6033	241	28	reminder	reminder	NOUN
easat-6033	241	29	and	and	CCONJ
easat-6033	241	30	the	the	DET
easat-6033	241	31	involvement	involvement	NOUN
easat-6033	241	32	of	of	ADP
easat-6033	241	33	the	the	DET
easat-6033	241	34	collection	collection	NOUN
easat-6033	241	35	agency	agency	NOUN
easat-6033	241	36	.	.	PUNCT
easat-6033	242	1	figure	figure	VERB
easat-6033	242	2	3	3	NUM
easat-6033	242	3	.	.	PUNCT
easat-6033	242	4	simplified	simplify	VERB
easat-6033	242	5	debt	debt	NOUN
easat-6033	242	6	collection	collection	NOUN
easat-6033	242	7	process	process	NOUN
easat-6033	242	8	.	.	PUNCT
easat-6033	243	1	source	source	NOUN
easat-6033	243	2	:	:	PUNCT
easat-6033	243	3	boone	boone	PROPN
easat-6033	243	4	and	and	CCONJ
easat-6033	243	5	roberts	roberts	PROPN
easat-6033	244	1	[	[	X
easat-6033	244	2	42	42	NUM
easat-6033	244	3	]	]	PUNCT
easat-6033	244	4	.	.	PUNCT
easat-6033	245	1	in	in	ADP
easat-6033	245	2	the	the	DET
easat-6033	245	3	model	model	NOUN
easat-6033	245	4	presented	present	VERB
easat-6033	245	5	above	above	ADV
easat-6033	245	6	,	,	PUNCT
easat-6033	245	7	it	it	PRON
easat-6033	245	8	is	be	AUX
easat-6033	245	9	suggested	suggest	VERB
easat-6033	245	10	that	that	SCONJ
easat-6033	245	11	the	the	DET
easat-6033	245	12	administrators	administrator	NOUN
easat-6033	245	13	should	should	AUX
easat-6033	245	14	evaluate	evaluate	VERB
easat-6033	245	15	and	and	CCONJ
easat-6033	245	16	calculate	calculate	VERB
easat-6033	245	17	bills	bill	NOUN
easat-6033	245	18	effectively	effectively	ADV
easat-6033	245	19	[	[	X
easat-6033	245	20	42	42	NUM
easat-6033	245	21	]	]	PUNCT
easat-6033	245	22	.	.	PUNCT
easat-6033	246	1	the	the	DET
easat-6033	246	2	second	second	ADJ
easat-6033	246	3	process	process	NOUN
easat-6033	246	4	involves	involve	VERB
easat-6033	246	5	sending	send	VERB
easat-6033	246	6	out	out	ADP
easat-6033	246	7	bills	bill	NOUN
easat-6033	246	8	adequately	adequately	ADV
easat-6033	246	9	and	and	CCONJ
easat-6033	246	10	timely	timely	ADV
easat-6033	246	11	through	through	ADP
easat-6033	246	12	proper	proper	ADJ
easat-6033	246	13	communication	communication	NOUN
easat-6033	246	14	channels	channel	NOUN
easat-6033	246	15	such	such	ADJ
easat-6033	246	16	as	as	ADP
easat-6033	246	17	mobile	mobile	ADJ
easat-6033	246	18	phones	phone	NOUN
easat-6033	246	19	,	,	PUNCT
easat-6033	246	20	postal	postal	ADJ
easat-6033	246	21	agencies	agency	NOUN
easat-6033	246	22	and	and	CCONJ
easat-6033	246	23	e	e	NOUN
easat-6033	246	24	-	-	NOUN
easat-6033	246	25	mails	mail	NOUN
easat-6033	246	26	.	.	PUNCT
easat-6033	247	1	the	the	DET
easat-6033	247	2	third	third	ADJ
easat-6033	247	3	process	process	NOUN
easat-6033	247	4	involves	involve	VERB
easat-6033	247	5	sending	send	VERB
easat-6033	247	6	out	out	ADP
easat-6033	247	7	another	another	DET
easat-6033	247	8	reminder	reminder	NOUN
easat-6033	247	9	which	which	PRON
easat-6033	247	10	will	will	AUX
easat-6033	247	11	serve	serve	VERB
easat-6033	247	12	as	as	ADP
easat-6033	247	13	the	the	DET
easat-6033	247	14	final	final	ADJ
easat-6033	247	15	reminder	reminder	NOUN
easat-6033	247	16	before	before	SCONJ
easat-6033	247	17	a	a	DET
easat-6033	247	18	legal	legal	ADJ
easat-6033	247	19	action	action	NOUN
easat-6033	247	20	will	will	AUX
easat-6033	247	21	be	be	AUX
easat-6033	247	22	taken	take	VERB
easat-6033	247	23	on	on	ADP
easat-6033	247	24	the	the	DET
easat-6033	247	25	defaulters	defaulter	NOUN
easat-6033	247	26	.	.	PUNCT
easat-6033	248	1	the	the	DET
easat-6033	248	2	fourth	fourth	ADJ
easat-6033	248	3	process	process	NOUN
easat-6033	248	4	involves	involve	VERB
easat-6033	248	5	taking	take	VERB
easat-6033	248	6	legal	legal	ADJ
easat-6033	248	7	actions	action	NOUN
easat-6033	248	8	on	on	ADP
easat-6033	248	9	payment	payment	NOUN
easat-6033	248	10	default	default	NOUN
easat-6033	248	11	through	through	ADP
easat-6033	248	12	the	the	DET
easat-6033	248	13	assistance	assistance	NOUN
easat-6033	248	14	of	of	ADP
easat-6033	248	15	government	government	NOUN
easat-6033	248	16	law	law	NOUN
easat-6033	248	17	enforcement	enforcement	NOUN
easat-6033	248	18	agencies	agency	NOUN
easat-6033	248	19	.	.	PUNCT
easat-6033	249	1	finally	finally	ADV
easat-6033	249	2	,	,	PUNCT
easat-6033	249	3	the	the	DET
easat-6033	249	4	rates	rate	NOUN
easat-6033	249	5	are	be	AUX
easat-6033	249	6	collected	collect	VERB
easat-6033	249	7	by	by	ADP
easat-6033	249	8	collection	collection	NOUN
easat-6033	249	9	agencies	agency	NOUN
easat-6033	249	10	through	through	ADP
easat-6033	249	11	several	several	ADJ
easat-6033	249	12	payment	payment	NOUN
easat-6033	249	13	options	option	NOUN
easat-6033	249	14	.	.	PUNCT
easat-6033	250	1	this	this	DET
easat-6033	250	2	method	method	NOUN
easat-6033	250	3	of	of	ADP
easat-6033	250	4	debt	debt	NOUN
easat-6033	250	5	collection	collection	NOUN
easat-6033	250	6	process	process	NOUN
easat-6033	250	7	should	should	AUX
easat-6033	250	8	be	be	AUX
easat-6033	250	9	adopted	adopt	VERB
easat-6033	250	10	by	by	ADP
easat-6033	250	11	municipalities	municipality	NOUN
easat-6033	250	12	and	and	CCONJ
easat-6033	250	13	organisations	organisation	NOUN
easat-6033	250	14	to	to	PART
easat-6033	250	15	ensure	ensure	VERB
easat-6033	250	16	that	that	SCONJ
easat-6033	250	17	the	the	DET
easat-6033	250	18	debts	debt	NOUN
easat-6033	250	19	will	will	AUX
easat-6033	250	20	be	be	AUX
easat-6033	250	21	recovered	recover	VERB
easat-6033	250	22	.	.	PUNCT
easat-6033	251	1	the	the	DET
easat-6033	251	2	property	property	NOUN
easat-6033	251	3	rates	rate	NOUN
easat-6033	251	4	administrators	administrator	NOUN
easat-6033	251	5	are	be	AUX
easat-6033	251	6	expected	expect	VERB
easat-6033	251	7	to	to	PART
easat-6033	251	8	calculate	calculate	VERB
easat-6033	251	9	the	the	DET
easat-6033	251	10	bills	bill	NOUN
easat-6033	251	11	effectively	effectively	ADV
easat-6033	251	12	and	and	CCONJ
easat-6033	251	13	send	send	VERB
easat-6033	251	14	them	they	PRON
easat-6033	251	15	to	to	ADP
easat-6033	251	16	the	the	DET
easat-6033	251	17	residential	residential	ADJ
easat-6033	251	18	leaseholders	leaseholder	NOUN
easat-6033	251	19	through	through	ADP
easat-6033	251	20	an	an	DET
easat-6033	251	21	appropriate	appropriate	ADJ
easat-6033	251	22	communication	communication	NOUN
easat-6033	251	23	597	597	NUM
easat-6033	251	24	edelweiss	edelweiss	PROPN
easat-6033	251	25	applied	apply	VERB
easat-6033	251	26	science	science	NOUN
easat-6033	251	27	and	and	CCONJ
easat-6033	251	28	technology	technology	NOUN
easat-6033	251	29	issn	issn	PROPN
easat-6033	251	30	:	:	PUNCT
easat-6033	251	31	2576	2576	NUM
easat-6033	251	32	-	-	SYM
easat-6033	251	33	8484	8484	NUM
easat-6033	251	34	vol	vol	NOUN
easat-6033	251	35	.	.	PROPN
easat-6033	252	1	9	9	NUM
easat-6033	252	2	,	,	PUNCT
easat-6033	252	3	no	no	INTJ
easat-6033	252	4	.	.	NOUN
easat-6033	253	1	4	4	NUM
easat-6033	253	2	:	:	SYM
easat-6033	253	3	588	588	NUM
easat-6033	253	4	-	-	SYM
easat-6033	253	5	601	601	NUM
easat-6033	253	6	,	,	PUNCT
easat-6033	253	7	2025	2025	NUM
easat-6033	253	8	doi	doi	NOUN
easat-6033	253	9	:	:	PUNCT
easat-6033	253	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	253	11	©	©	PROPN
easat-6033	253	12	2025	2025	NUM
easat-6033	253	13	by	by	ADP
easat-6033	253	14	the	the	DET
easat-6033	253	15	author	author	NOUN
easat-6033	253	16	;	;	PUNCT
easat-6033	253	17	licensee	licensee	PROPN
easat-6033	253	18	learning	learning	PROPN
easat-6033	253	19	gate	gate	PROPN
easat-6033	253	20	channel	channel	PROPN
easat-6033	253	21	to	to	PART
easat-6033	253	22	ensure	ensure	VERB
easat-6033	253	23	that	that	SCONJ
easat-6033	253	24	all	all	DET
easat-6033	253	25	the	the	DET
easat-6033	253	26	relevant	relevant	ADJ
easat-6033	253	27	information	information	NOUN
easat-6033	253	28	needed	need	VERB
easat-6033	253	29	to	to	PART
easat-6033	253	30	effect	effect	VERB
easat-6033	253	31	payment	payment	NOUN
easat-6033	253	32	are	be	AUX
easat-6033	253	33	communicated	communicate	VERB
easat-6033	253	34	.	.	PUNCT
easat-6033	254	1	furthermore	furthermore	ADV
easat-6033	254	2	,	,	PUNCT
easat-6033	254	3	this	this	DET
easat-6033	254	4	process	process	NOUN
easat-6033	254	5	advocates	advocate	VERB
easat-6033	254	6	the	the	DET
easat-6033	254	7	implementation	implementation	NOUN
easat-6033	254	8	of	of	ADP
easat-6033	254	9	legal	legal	ADJ
easat-6033	254	10	action	action	NOUN
easat-6033	254	11	on	on	ADP
easat-6033	254	12	default	default	NOUN
easat-6033	254	13	on	on	ADP
easat-6033	254	14	payment	payment	NOUN
easat-6033	254	15	by	by	ADP
easat-6033	254	16	the	the	DET
easat-6033	254	17	government	government	NOUN
easat-6033	254	18	agencies	agency	NOUN
easat-6033	254	19	and	and	CCONJ
easat-6033	254	20	ensures	ensure	VERB
easat-6033	254	21	that	that	SCONJ
easat-6033	254	22	the	the	DET
easat-6033	254	23	property	property	NOUN
easat-6033	254	24	rates	rate	NOUN
easat-6033	254	25	are	be	AUX
easat-6033	254	26	collected	collect	VERB
easat-6033	254	27	by	by	ADP
easat-6033	254	28	the	the	DET
easat-6033	254	29	agencies	agency	NOUN
easat-6033	254	30	through	through	ADP
easat-6033	254	31	the	the	DET
easat-6033	254	32	payment	payment	NOUN
easat-6033	254	33	options	option	NOUN
easat-6033	254	34	that	that	PRON
easat-6033	254	35	are	be	AUX
easat-6033	254	36	provided	provide	VERB
easat-6033	254	37	by	by	ADP
easat-6033	254	38	the	the	DET
easat-6033	254	39	municipality	municipality	NOUN
easat-6033	254	40	.	.	PUNCT
easat-6033	255	1	7.7	7.7	NUM
easat-6033	255	2	.	.	PUNCT
easat-6033	256	1	best	good	ADJ
easat-6033	256	2	practices	practice	NOUN
easat-6033	256	3	in	in	ADP
easat-6033	256	4	property	property	NOUN
easat-6033	256	5	rates	rate	NOUN
easat-6033	256	6	payment	payment	NOUN
easat-6033	256	7	:	:	PUNCT
easat-6033	256	8	insights	insight	NOUN
easat-6033	256	9	from	from	ADP
easat-6033	256	10	canada	canada	PROPN
easat-6033	256	11	and	and	CCONJ
easat-6033	256	12	oecd	oecd	PROPN
easat-6033	256	13	countries	country	NOUN
easat-6033	256	14	the	the	DET
easat-6033	256	15	best	good	ADJ
easat-6033	256	16	practices	practice	NOUN
easat-6033	256	17	in	in	ADP
easat-6033	256	18	property	property	NOUN
easat-6033	256	19	rates	rate	NOUN
easat-6033	256	20	payment	payment	NOUN
easat-6033	256	21	can	can	AUX
easat-6033	256	22	be	be	AUX
easat-6033	256	23	gleaned	glean	VERB
easat-6033	256	24	from	from	ADP
easat-6033	256	25	the	the	DET
easat-6033	256	26	systems	system	NOUN
easat-6033	256	27	employed	employ	VERB
easat-6033	256	28	in	in	ADP
easat-6033	256	29	canada	canada	PROPN
easat-6033	256	30	and	and	CCONJ
easat-6033	256	31	the	the	DET
easat-6033	256	32	organisation	organisation	NOUN
easat-6033	256	33	for	for	ADP
easat-6033	256	34	economic	economic	ADJ
easat-6033	256	35	co	co	NOUN
easat-6033	256	36	-	-	NOUN
easat-6033	256	37	operation	operation	NOUN
easat-6033	256	38	and	and	CCONJ
easat-6033	256	39	development	development	NOUN
easat-6033	256	40	(	(	PUNCT
easat-6033	256	41	oecd	oecd	PROPN
easat-6033	256	42	)	)	PUNCT
easat-6033	256	43	countries	country	NOUN
easat-6033	256	44	.	.	PUNCT
easat-6033	257	1	according	accord	VERB
easat-6033	257	2	to	to	ADP
easat-6033	257	3	prakash	prakash	PROPN
easat-6033	257	4	[	[	X
easat-6033	257	5	43	43	NUM
easat-6033	257	6	]	]	PUNCT
easat-6033	257	7	property	property	NOUN
easat-6033	257	8	tax	tax	NOUN
easat-6033	257	9	revenue	revenue	NOUN
easat-6033	257	10	in	in	ADP
easat-6033	257	11	canada	canada	PROPN
easat-6033	257	12	from	from	ADP
easat-6033	257	13	2008	2008	NUM
easat-6033	257	14	to	to	ADP
easat-6033	257	15	2010	2010	NUM
easat-6033	257	16	constituted	constitute	VERB
easat-6033	257	17	11.8	11.8	NUM
easat-6033	257	18	%	%	NOUN
easat-6033	257	19	of	of	ADP
easat-6033	257	20	total	total	ADJ
easat-6033	257	21	tax	tax	NOUN
easat-6033	257	22	revenues	revenue	NOUN
easat-6033	257	23	,	,	PUNCT
easat-6033	257	24	a	a	DET
easat-6033	257	25	testament	testament	NOUN
easat-6033	257	26	to	to	ADP
easat-6033	257	27	its	its	PRON
easat-6033	257	28	effective	effective	ADJ
easat-6033	257	29	administrative	administrative	ADJ
easat-6033	257	30	system	system	NOUN
easat-6033	257	31	,	,	PUNCT
easat-6033	257	32	a	a	DET
easat-6033	257	33	trend	trend	NOUN
easat-6033	257	34	also	also	ADV
easat-6033	257	35	observed	observe	VERB
easat-6033	257	36	among	among	ADP
easat-6033	257	37	oecd	oecd	PROPN
easat-6033	257	38	countries	country	NOUN
easat-6033	257	39	which	which	PRON
easat-6033	257	40	have	have	AUX
easat-6033	257	41	maintained	maintain	VERB
easat-6033	257	42	stable	stable	ADJ
easat-6033	257	43	and	and	CCONJ
easat-6033	257	44	efficient	efficient	ADJ
easat-6033	257	45	property	property	NOUN
easat-6033	257	46	tax	tax	NOUN
easat-6033	257	47	systems	system	NOUN
easat-6033	257	48	.	.	PUNCT
easat-6033	258	1	jennings	jennings	PROPN
easat-6033	258	2	,	,	PUNCT
easat-6033	258	3	et	et	PROPN
easat-6033	258	4	al	al	PROPN
easat-6033	258	5	.	.	PUNCT
easat-6033	259	1	[	[	X
easat-6033	259	2	44	44	NUM
easat-6033	259	3	]	]	PUNCT
easat-6033	259	4	attribute	attribute	NOUN
easat-6033	259	5	the	the	DET
easat-6033	259	6	success	success	NOUN
easat-6033	259	7	of	of	ADP
easat-6033	259	8	property	property	NOUN
easat-6033	259	9	rates	rate	NOUN
easat-6033	259	10	payment	payment	NOUN
easat-6033	259	11	practices	practice	NOUN
easat-6033	259	12	in	in	ADP
easat-6033	259	13	these	these	DET
easat-6033	259	14	regions	region	NOUN
easat-6033	259	15	to	to	ADP
easat-6033	259	16	the	the	DET
easat-6033	259	17	meticulous	meticulous	ADJ
easat-6033	259	18	collection	collection	NOUN
easat-6033	259	19	of	of	ADP
easat-6033	259	20	cadaster	cadaster	NOUN
easat-6033	259	21	information	information	NOUN
easat-6033	259	22	and	and	CCONJ
easat-6033	259	23	accurate	accurate	ADJ
easat-6033	259	24	evaluations	evaluation	NOUN
easat-6033	259	25	by	by	ADP
easat-6033	259	26	the	the	DET
easat-6033	259	27	municipal	municipal	ADJ
easat-6033	259	28	property	property	NOUN
easat-6033	259	29	assessment	assessment	NOUN
easat-6033	259	30	corporation	corporation	NOUN
easat-6033	259	31	(	(	PUNCT
easat-6033	259	32	mpac	mpac	PROPN
easat-6033	259	33	)	)	PUNCT
easat-6033	259	34	.	.	PUNCT
easat-6033	260	1	cassady	cassady	PROPN
easat-6033	261	1	[	[	X
easat-6033	261	2	45	45	NUM
easat-6033	261	3	]	]	PUNCT
easat-6033	261	4	notes	note	VERB
easat-6033	261	5	that	that	SCONJ
easat-6033	261	6	the	the	DET
easat-6033	261	7	introduction	introduction	NOUN
easat-6033	261	8	of	of	ADP
easat-6033	261	9	property	property	NOUN
easat-6033	261	10	rates	rate	NOUN
easat-6033	261	11	by	by	ADP
easat-6033	261	12	canada	canada	PROPN
easat-6033	261	13	followed	follow	VERB
easat-6033	261	14	a	a	DET
easat-6033	261	15	uniform	uniform	ADJ
easat-6033	261	16	rates	rate	NOUN
easat-6033	261	17	base	base	NOUN
easat-6033	261	18	,	,	PUNCT
easat-6033	261	19	or	or	CCONJ
easat-6033	261	20	ad	ad	NOUN
easat-6033	261	21	valorem	valorem	VERB
easat-6033	261	22	system	system	NOUN
easat-6033	261	23	,	,	PUNCT
easat-6033	261	24	which	which	PRON
easat-6033	261	25	is	be	AUX
easat-6033	261	26	fair	fair	ADJ
easat-6033	261	27	and	and	CCONJ
easat-6033	261	28	based	base	VERB
easat-6033	261	29	on	on	ADP
easat-6033	261	30	the	the	DET
easat-6033	261	31	market	market	NOUN
easat-6033	261	32	value	value	NOUN
easat-6033	261	33	of	of	ADP
easat-6033	261	34	properties	property	NOUN
easat-6033	261	35	.	.	PUNCT
easat-6033	262	1	ad	ad	NOUN
easat-6033	262	2	valorem	valorem	VERB
easat-6033	262	3	refers	refer	VERB
easat-6033	262	4	to	to	ADP
easat-6033	262	5	the	the	DET
easat-6033	262	6	financial	financial	ADJ
easat-6033	262	7	worth	worth	NOUN
easat-6033	262	8	of	of	ADP
easat-6033	262	9	a	a	DET
easat-6033	262	10	property	property	NOUN
easat-6033	262	11	,	,	PUNCT
easat-6033	262	12	representing	represent	VERB
easat-6033	262	13	the	the	DET
easat-6033	262	14	market	market	NOUN
easat-6033	262	15	price	price	NOUN
easat-6033	262	16	.	.	PUNCT
easat-6033	263	1	this	this	DET
easat-6033	263	2	value	value	NOUN
easat-6033	263	3	is	be	AUX
easat-6033	263	4	regulated	regulate	VERB
easat-6033	263	5	by	by	ADP
easat-6033	263	6	the	the	DET
easat-6033	263	7	government	government	NOUN
easat-6033	263	8	to	to	PART
easat-6033	263	9	ensure	ensure	VERB
easat-6033	263	10	effective	effective	ADJ
easat-6033	263	11	property	property	NOUN
easat-6033	263	12	rates	rate	NOUN
easat-6033	263	13	payment	payment	NOUN
easat-6033	263	14	[	[	X
easat-6033	263	15	45	45	NUM
easat-6033	263	16	]	]	PUNCT
easat-6033	263	17	.	.	PUNCT
easat-6033	264	1	the	the	DET
easat-6033	264	2	implementation	implementation	NOUN
easat-6033	264	3	of	of	ADP
easat-6033	264	4	strategic	strategic	ADJ
easat-6033	264	5	procedures	procedure	NOUN
easat-6033	264	6	in	in	ADP
easat-6033	264	7	property	property	NOUN
easat-6033	264	8	rates	rate	NOUN
easat-6033	264	9	administration	administration	NOUN
easat-6033	264	10	have	have	AUX
easat-6033	264	11	placed	place	VERB
easat-6033	264	12	canada	canada	PROPN
easat-6033	264	13	among	among	ADP
easat-6033	264	14	the	the	DET
easat-6033	264	15	top	top	ADJ
easat-6033	264	16	countries	country	NOUN
easat-6033	264	17	in	in	ADP
easat-6033	264	18	this	this	DET
easat-6033	264	19	domain	domain	NOUN
easat-6033	264	20	.	.	PUNCT
easat-6033	265	1	these	these	DET
easat-6033	265	2	procedures	procedure	NOUN
easat-6033	265	3	include	include	VERB
easat-6033	265	4	solid	solid	ADJ
easat-6033	265	5	legislative	legislative	ADJ
easat-6033	265	6	frameworks	framework	NOUN
easat-6033	265	7	,	,	PUNCT
easat-6033	265	8	efficient	efficient	ADJ
easat-6033	265	9	valuation	valuation	NOUN
easat-6033	265	10	processes	process	NOUN
easat-6033	265	11	,	,	PUNCT
easat-6033	265	12	comprehensive	comprehensive	ADJ
easat-6033	265	13	data	datum	NOUN
easat-6033	265	14	collection	collection	NOUN
easat-6033	265	15	,	,	PUNCT
easat-6033	265	16	the	the	DET
easat-6033	265	17	development	development	NOUN
easat-6033	265	18	of	of	ADP
easat-6033	265	19	assessment	assessment	NOUN
easat-6033	265	20	methods	method	NOUN
easat-6033	265	21	,	,	PUNCT
easat-6033	265	22	the	the	DET
easat-6033	265	23	preparation	preparation	NOUN
easat-6033	265	24	of	of	ADP
easat-6033	265	25	assessment	assessment	NOUN
easat-6033	265	26	rolls	roll	NOUN
easat-6033	265	27	and	and	CCONJ
easat-6033	265	28	the	the	DET
easat-6033	265	29	effective	effective	ADJ
easat-6033	265	30	dissemination	dissemination	NOUN
easat-6033	265	31	of	of	ADP
easat-6033	265	32	assessment	assessment	NOUN
easat-6033	265	33	notices	notice	NOUN
easat-6033	265	34	to	to	ADP
easat-6033	265	35	leaseholders	leaseholder	NOUN
easat-6033	265	36	via	via	ADP
easat-6033	265	37	electronic	electronic	ADJ
easat-6033	265	38	means	mean	NOUN
easat-6033	265	39	[	[	X
easat-6033	265	40	45	45	NUM
easat-6033	265	41	]	]	PUNCT
easat-6033	265	42	.	.	PUNCT
easat-6033	266	1	furthermore	furthermore	ADV
easat-6033	266	2	,	,	PUNCT
easat-6033	266	3	to	to	PART
easat-6033	266	4	ensure	ensure	VERB
easat-6033	266	5	compliance	compliance	NOUN
easat-6033	266	6	,	,	PUNCT
easat-6033	266	7	the	the	DET
easat-6033	266	8	canadian	canadian	ADJ
easat-6033	266	9	government	government	NOUN
easat-6033	266	10	standardized	standardize	VERB
easat-6033	266	11	assessments	assessment	NOUN
easat-6033	266	12	across	across	ADP
easat-6033	266	13	municipalities	municipality	NOUN
easat-6033	266	14	,	,	PUNCT
easat-6033	266	15	updated	update	VERB
easat-6033	266	16	outdated	outdated	ADJ
easat-6033	266	17	systems	system	NOUN
easat-6033	266	18	,	,	PUNCT
easat-6033	266	19	reduced	reduce	VERB
easat-6033	266	20	administrative	administrative	ADJ
easat-6033	266	21	costs	cost	NOUN
easat-6033	266	22	,	,	PUNCT
easat-6033	266	23	increased	increase	VERB
easat-6033	266	24	debt	debt	NOUN
easat-6033	266	25	collection	collection	NOUN
easat-6033	266	26	and	and	CCONJ
easat-6033	266	27	reduced	reduced	ADJ
easat-6033	266	28	appeal	appeal	NOUN
easat-6033	266	29	cases	case	NOUN
easat-6033	266	30	[	[	X
easat-6033	266	31	46	46	NUM
easat-6033	266	32	]	]	PUNCT
easat-6033	266	33	.	.	PUNCT
easat-6033	267	1	in	in	ADP
easat-6033	267	2	oecd	oecd	PROPN
easat-6033	267	3	countries	country	NOUN
easat-6033	267	4	,	,	PUNCT
easat-6033	267	5	almy	almy	NOUN
easat-6033	267	6	[	[	X
easat-6033	267	7	47	47	NUM
easat-6033	267	8	]	]	PUNCT
easat-6033	267	9	highlights	highlight	VERB
easat-6033	267	10	the	the	DET
easat-6033	267	11	use	use	NOUN
easat-6033	267	12	of	of	ADP
easat-6033	267	13	electronic	electronic	ADJ
easat-6033	267	14	automation	automation	NOUN
easat-6033	267	15	to	to	PART
easat-6033	267	16	gather	gather	VERB
easat-6033	267	17	information	information	NOUN
easat-6033	267	18	about	about	ADP
easat-6033	267	19	leaseholders	leaseholder	NOUN
easat-6033	267	20	'	'	PART
easat-6033	267	21	properties	property	NOUN
easat-6033	267	22	.	.	PUNCT
easat-6033	268	1	effective	effective	ADJ
easat-6033	268	2	coverage	coverage	NOUN
easat-6033	268	3	is	be	AUX
easat-6033	268	4	achieved	achieve	VERB
easat-6033	268	5	using	use	VERB
easat-6033	268	6	geographic	geographic	ADJ
easat-6033	268	7	information	information	NOUN
easat-6033	268	8	systems	system	NOUN
easat-6033	268	9	(	(	PUNCT
easat-6033	268	10	gis	gis	NOUN
easat-6033	268	11	)	)	PUNCT
easat-6033	268	12	and	and	CCONJ
easat-6033	268	13	the	the	DET
easat-6033	268	14	computerisation	computerisation	NOUN
easat-6033	268	15	of	of	ADP
easat-6033	268	16	cadastre	cadastre	NOUN
easat-6033	268	17	information	information	NOUN
easat-6033	268	18	into	into	ADP
easat-6033	268	19	a	a	DET
easat-6033	268	20	competent	competent	ADJ
easat-6033	268	21	database	database	NOUN
easat-6033	268	22	.	.	PUNCT
easat-6033	269	1	property	property	NOUN
easat-6033	269	2	evaluations	evaluation	NOUN
easat-6033	269	3	in	in	ADP
easat-6033	269	4	these	these	DET
easat-6033	269	5	countries	country	NOUN
easat-6033	269	6	are	be	AUX
easat-6033	269	7	conducted	conduct	VERB
easat-6033	269	8	by	by	ADP
easat-6033	269	9	registered	register	VERB
easat-6033	269	10	assessors	assessor	NOUN
easat-6033	269	11	,	,	PUNCT
easat-6033	269	12	with	with	ADP
easat-6033	269	13	property	property	NOUN
easat-6033	269	14	rates	rate	NOUN
easat-6033	269	15	administrators	administrator	NOUN
easat-6033	269	16	required	require	VERB
easat-6033	269	17	to	to	PART
easat-6033	269	18	be	be	AUX
easat-6033	269	19	professionals	professional	NOUN
easat-6033	269	20	with	with	ADP
easat-6033	269	21	additional	additional	ADJ
easat-6033	269	22	skills	skill	NOUN
easat-6033	269	23	in	in	ADP
easat-6033	269	24	statistical	statistical	ADJ
easat-6033	269	25	analysis	analysis	NOUN
easat-6033	269	26	.	.	PUNCT
easat-6033	270	1	administrators	administrator	NOUN
easat-6033	270	2	in	in	ADP
easat-6033	270	3	these	these	DET
easat-6033	270	4	regions	region	NOUN
easat-6033	270	5	ensure	ensure	VERB
easat-6033	270	6	leaseholders	leaseholder	NOUN
easat-6033	270	7	are	be	AUX
easat-6033	270	8	adequately	adequately	ADV
easat-6033	270	9	notified	notify	VERB
easat-6033	270	10	about	about	ADP
easat-6033	270	11	payment	payment	NOUN
easat-6033	270	12	due	due	ADJ
easat-6033	270	13	dates	date	NOUN
easat-6033	270	14	and	and	CCONJ
easat-6033	270	15	the	the	DET
easat-6033	270	16	amounts	amount	NOUN
easat-6033	270	17	owed	owe	VERB
easat-6033	270	18	.	.	PUNCT
easat-6033	271	1	they	they	PRON
easat-6033	271	2	promote	promote	VERB
easat-6033	271	3	payment	payment	NOUN
easat-6033	271	4	convenience	convenience	NOUN
easat-6033	271	5	through	through	ADP
easat-6033	271	6	various	various	ADJ
easat-6033	271	7	enhancements	enhancement	NOUN
easat-6033	271	8	such	such	ADJ
easat-6033	271	9	as	as	ADP
easat-6033	271	10	eft	eft	NOUN
easat-6033	271	11	,	,	PUNCT
easat-6033	271	12	debit	debit	NOUN
easat-6033	271	13	orders	order	NOUN
easat-6033	271	14	,	,	PUNCT
easat-6033	271	15	stop	stop	VERB
easat-6033	271	16	orders	order	NOUN
easat-6033	271	17	,	,	PUNCT
easat-6033	271	18	atms	atms	NOUN
easat-6033	271	19	,	,	PUNCT
easat-6033	271	20	and	and	CCONJ
easat-6033	271	21	mobile	mobile	NOUN
easat-6033	271	22	transfers	transfer	NOUN
easat-6033	271	23	to	to	PART
easat-6033	271	24	minimise	minimise	VERB
easat-6033	271	25	defaults	default	NOUN
easat-6033	271	26	and	and	CCONJ
easat-6033	271	27	encourage	encourage	VERB
easat-6033	271	28	timely	timely	ADJ
easat-6033	271	29	payments	payment	NOUN
easat-6033	271	30	[	[	X
easat-6033	271	31	47	47	NUM
easat-6033	271	32	]	]	PUNCT
easat-6033	271	33	.	.	PUNCT
easat-6033	272	1	leaseholders	leaseholder	NOUN
easat-6033	272	2	can	can	AUX
easat-6033	272	3	pay	pay	VERB
easat-6033	272	4	their	their	PRON
easat-6033	272	5	bills	bill	NOUN
easat-6033	272	6	via	via	ADP
easat-6033	272	7	checks	check	NOUN
easat-6033	272	8	,	,	PUNCT
easat-6033	272	9	banks	bank	NOUN
easat-6033	272	10	,	,	PUNCT
easat-6033	272	11	or	or	CCONJ
easat-6033	272	12	any	any	PRON
easat-6033	272	13	of	of	ADP
easat-6033	272	14	the	the	DET
easat-6033	272	15	aforementioned	aforementioned	ADJ
easat-6033	272	16	payment	payment	NOUN
easat-6033	272	17	options	option	NOUN
easat-6033	272	18	.	.	PUNCT
easat-6033	273	1	early	early	ADJ
easat-6033	273	2	and	and	CCONJ
easat-6033	273	3	consistent	consistent	ADJ
easat-6033	273	4	payments	payment	NOUN
easat-6033	273	5	are	be	AUX
easat-6033	273	6	incentivized	incentivize	VERB
easat-6033	273	7	with	with	ADP
easat-6033	273	8	attractive	attractive	ADJ
easat-6033	273	9	discounts	discount	NOUN
easat-6033	273	10	,	,	PUNCT
easat-6033	273	11	while	while	SCONJ
easat-6033	273	12	stringent	stringent	ADJ
easat-6033	273	13	legal	legal	ADJ
easat-6033	273	14	measures	measure	NOUN
easat-6033	273	15	are	be	AUX
easat-6033	273	16	employed	employ	VERB
easat-6033	273	17	against	against	ADP
easat-6033	273	18	defaulters	defaulter	NOUN
easat-6033	273	19	,	,	PUNCT
easat-6033	273	20	including	include	VERB
easat-6033	273	21	property	property	NOUN
easat-6033	273	22	confiscation	confiscation	NOUN
easat-6033	273	23	,	,	PUNCT
easat-6033	273	24	sale	sale	NOUN
easat-6033	273	25	of	of	ADP
easat-6033	273	26	property	property	NOUN
easat-6033	273	27	,	,	PUNCT
easat-6033	273	28	bank	bank	NOUN
easat-6033	273	29	account	account	NOUN
easat-6033	273	30	freezing	freezing	NOUN
easat-6033	273	31	,	,	PUNCT
easat-6033	273	32	and	and	CCONJ
easat-6033	273	33	in	in	ADP
easat-6033	273	34	severe	severe	ADJ
easat-6033	273	35	cases	case	NOUN
easat-6033	273	36	,	,	PUNCT
easat-6033	273	37	imprisonment	imprisonment	NOUN
easat-6033	273	38	[	[	X
easat-6033	273	39	47	47	NUM
easat-6033	273	40	]	]	PUNCT
easat-6033	273	41	.	.	PUNCT
easat-6033	274	1	these	these	DET
easat-6033	274	2	strict	strict	ADJ
easat-6033	274	3	enforcement	enforcement	NOUN
easat-6033	274	4	measures	measure	NOUN
easat-6033	274	5	ensure	ensure	VERB
easat-6033	274	6	high	high	ADJ
easat-6033	274	7	compliance	compliance	NOUN
easat-6033	274	8	with	with	ADP
easat-6033	274	9	property	property	NOUN
easat-6033	274	10	laws	law	NOUN
easat-6033	274	11	and	and	CCONJ
easat-6033	274	12	effective	effective	ADJ
easat-6033	274	13	property	property	NOUN
easat-6033	274	14	administration	administration	NOUN
easat-6033	274	15	.	.	PUNCT
easat-6033	275	1	almy	almy	NOUN
easat-6033	276	1	[	[	X
easat-6033	276	2	47	47	NUM
easat-6033	276	3	]	]	PUNCT
easat-6033	276	4	asserts	assert	VERB
easat-6033	276	5	that	that	SCONJ
easat-6033	276	6	these	these	DET
easat-6033	276	7	administrative	administrative	ADJ
easat-6033	276	8	measures	measure	NOUN
easat-6033	276	9	enhance	enhance	VERB
easat-6033	276	10	payment	payment	NOUN
easat-6033	276	11	compliance	compliance	NOUN
easat-6033	276	12	,	,	PUNCT
easat-6033	276	13	minimise	minimise	NOUN
easat-6033	276	14	debts	debt	NOUN
easat-6033	276	15	,	,	PUNCT
easat-6033	276	16	and	and	CCONJ
easat-6033	276	17	contribute	contribute	VERB
easat-6033	276	18	to	to	ADP
easat-6033	276	19	the	the	DET
easat-6033	276	20	economic	economic	ADJ
easat-6033	276	21	development	development	NOUN
easat-6033	276	22	of	of	ADP
easat-6033	276	23	nations	nation	NOUN
easat-6033	276	24	.	.	PUNCT
easat-6033	277	1	the	the	DET
easat-6033	277	2	successful	successful	ADJ
easat-6033	277	3	collection	collection	NOUN
easat-6033	277	4	of	of	ADP
easat-6033	277	5	property	property	NOUN
easat-6033	277	6	rates	rate	NOUN
easat-6033	277	7	in	in	ADP
easat-6033	277	8	these	these	DET
easat-6033	277	9	countries	country	NOUN
easat-6033	277	10	can	can	AUX
easat-6033	277	11	be	be	AUX
easat-6033	277	12	attributed	attribute	VERB
easat-6033	277	13	to	to	ADP
easat-6033	277	14	adherence	adherence	NOUN
easat-6033	277	15	to	to	ADP
easat-6033	277	16	underlying	underlie	VERB
easat-6033	277	17	legislation	legislation	NOUN
easat-6033	277	18	,	,	PUNCT
easat-6033	277	19	the	the	DET
easat-6033	277	20	provision	provision	NOUN
easat-6033	277	21	of	of	ADP
easat-6033	277	22	payment	payment	NOUN
easat-6033	277	23	enhancements	enhancement	NOUN
easat-6033	277	24	,	,	PUNCT
easat-6033	277	25	composite	composite	ADJ
easat-6033	277	26	billing	billing	NOUN
easat-6033	277	27	,	,	PUNCT
easat-6033	277	28	offering	offer	VERB
easat-6033	277	29	discounts	discount	NOUN
easat-6033	277	30	,	,	PUNCT
easat-6033	277	31	effective	effective	ADJ
easat-6033	277	32	communication	communication	NOUN
easat-6033	277	33	,	,	PUNCT
easat-6033	277	34	and	and	CCONJ
easat-6033	277	35	robust	robust	ADJ
easat-6033	277	36	enforcement	enforcement	NOUN
easat-6033	277	37	.	.	PUNCT
easat-6033	278	1	payment	payment	NOUN
easat-6033	278	2	enhancements	enhancement	NOUN
easat-6033	278	3	include	include	VERB
easat-6033	278	4	all	all	DET
easat-6033	278	5	available	available	ADJ
easat-6033	278	6	options	option	NOUN
easat-6033	278	7	for	for	ADP
easat-6033	278	8	rate	rate	NOUN
easat-6033	278	9	payments	payment	NOUN
easat-6033	278	10	,	,	PUNCT
easat-6033	278	11	such	such	ADJ
easat-6033	278	12	as	as	ADP
easat-6033	278	13	bank	bank	NOUN
easat-6033	278	14	payments	payment	NOUN
easat-6033	278	15	,	,	PUNCT
easat-6033	278	16	electronic	electronic	ADJ
easat-6033	278	17	funds	fund	NOUN
easat-6033	278	18	transfers	transfer	NOUN
easat-6033	278	19	,	,	PUNCT
easat-6033	278	20	debit	debit	NOUN
easat-6033	278	21	orders	order	NOUN
easat-6033	278	22	,	,	PUNCT
easat-6033	278	23	and	and	CCONJ
easat-6033	278	24	checks	check	NOUN
easat-6033	278	25	.	.	PUNCT
easat-6033	279	1	composite	composite	ADJ
easat-6033	279	2	billing	billing	NOUN
easat-6033	279	3	refers	refer	VERB
easat-6033	279	4	to	to	ADP
easat-6033	279	5	issuing	issue	VERB
easat-6033	279	6	property	property	NOUN
easat-6033	279	7	rates	rate	NOUN
easat-6033	279	8	bills	bill	NOUN
easat-6033	279	9	alongside	alongside	ADP
easat-6033	279	10	other	other	ADJ
easat-6033	279	11	utility	utility	NOUN
easat-6033	279	12	bills	bill	NOUN
easat-6033	279	13	.	.	PUNCT
easat-6033	280	1	offering	offer	VERB
easat-6033	280	2	discounts	discount	NOUN
easat-6033	280	3	for	for	ADP
easat-6033	280	4	early	early	ADJ
easat-6033	280	5	payments	payment	NOUN
easat-6033	280	6	incentivizes	incentivize	VERB
easat-6033	280	7	prompt	prompt	ADJ
easat-6033	280	8	payment	payment	NOUN
easat-6033	280	9	,	,	PUNCT
easat-6033	280	10	while	while	SCONJ
easat-6033	280	11	enforcement	enforcement	NOUN
easat-6033	280	12	ensures	ensure	VERB
easat-6033	280	13	the	the	DET
easat-6033	280	14	government	government	NOUN
easat-6033	280	15	can	can	AUX
easat-6033	280	16	take	take	VERB
easat-6033	280	17	legal	legal	ADJ
easat-6033	280	18	action	action	NOUN
easat-6033	280	19	against	against	ADP
easat-6033	280	20	defaulters	defaulter	NOUN
easat-6033	280	21	.	.	PUNCT
easat-6033	281	1	in	in	ADP
easat-6033	281	2	summary	summary	NOUN
easat-6033	281	3	,	,	PUNCT
easat-6033	281	4	the	the	DET
easat-6033	281	5	factors	factor	NOUN
easat-6033	281	6	contributing	contribute	VERB
easat-6033	281	7	to	to	ADP
easat-6033	281	8	best	good	ADJ
easat-6033	281	9	practices	practice	NOUN
easat-6033	281	10	in	in	ADP
easat-6033	281	11	property	property	NOUN
easat-6033	281	12	rates	rate	NOUN
easat-6033	281	13	management	management	NOUN
easat-6033	281	14	in	in	ADP
easat-6033	281	15	canada	canada	PROPN
easat-6033	281	16	and	and	CCONJ
easat-6033	281	17	oecd	oecd	PROPN
easat-6033	281	18	countries	country	NOUN
easat-6033	281	19	include	include	VERB
easat-6033	281	20	effective	effective	ADJ
easat-6033	281	21	administration	administration	NOUN
easat-6033	281	22	,	,	PUNCT
easat-6033	281	23	robust	robust	ADJ
easat-6033	281	24	policy	policy	NOUN
easat-6033	281	25	implementation	implementation	NOUN
easat-6033	281	26	,	,	PUNCT
easat-6033	281	27	efficient	efficient	ADJ
easat-6033	281	28	accounting	accounting	NOUN
easat-6033	281	29	procedures	procedure	NOUN
easat-6033	281	30	,	,	PUNCT
easat-6033	281	31	and	and	CCONJ
easat-6033	281	32	strong	strong	ADJ
easat-6033	281	33	communication	communication	NOUN
easat-6033	281	34	strategies	strategy	NOUN
easat-6033	281	35	.	.	PUNCT
easat-6033	282	1	these	these	DET
easat-6033	282	2	elements	element	NOUN
easat-6033	282	3	collectively	collectively	ADV
easat-6033	282	4	enhance	enhance	VERB
easat-6033	282	5	the	the	DET
easat-6033	282	6	efficiency	efficiency	NOUN
easat-6033	282	7	and	and	CCONJ
easat-6033	282	8	effectiveness	effectiveness	NOUN
easat-6033	282	9	of	of	ADP
easat-6033	282	10	property	property	NOUN
easat-6033	282	11	rates	rate	NOUN
easat-6033	282	12	collection	collection	NOUN
easat-6033	282	13	,	,	PUNCT
easat-6033	282	14	ensuring	ensure	VERB
easat-6033	282	15	sustained	sustained	ADJ
easat-6033	282	16	compliance	compliance	NOUN
easat-6033	282	17	and	and	CCONJ
easat-6033	282	18	financial	financial	ADJ
easat-6033	282	19	stability	stability	NOUN
easat-6033	282	20	.	.	PUNCT
easat-6033	283	1	598	598	NUM
easat-6033	283	2	edelweiss	edelweiss	PROPN
easat-6033	283	3	applied	apply	VERB
easat-6033	283	4	science	science	NOUN
easat-6033	283	5	and	and	CCONJ
easat-6033	283	6	technology	technology	NOUN
easat-6033	283	7	issn	issn	PROPN
easat-6033	283	8	:	:	PUNCT
easat-6033	283	9	2576	2576	NUM
easat-6033	283	10	-	-	SYM
easat-6033	283	11	8484	8484	NUM
easat-6033	283	12	vol	vol	NOUN
easat-6033	283	13	.	.	PROPN
easat-6033	284	1	9	9	NUM
easat-6033	284	2	,	,	PUNCT
easat-6033	284	3	no	no	INTJ
easat-6033	284	4	.	.	NOUN
easat-6033	285	1	4	4	NUM
easat-6033	285	2	:	:	SYM
easat-6033	285	3	588	588	NUM
easat-6033	285	4	-	-	SYM
easat-6033	285	5	601	601	NUM
easat-6033	285	6	,	,	PUNCT
easat-6033	285	7	2025	2025	NUM
easat-6033	285	8	doi	doi	NOUN
easat-6033	285	9	:	:	PUNCT
easat-6033	285	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	285	11	©	©	PROPN
easat-6033	285	12	2025	2025	NUM
easat-6033	285	13	by	by	ADP
easat-6033	285	14	the	the	DET
easat-6033	285	15	author	author	NOUN
easat-6033	285	16	;	;	PUNCT
easat-6033	285	17	licensee	licensee	PROPN
easat-6033	285	18	learning	learning	NOUN
easat-6033	285	19	gate	gate	NOUN
easat-6033	285	20	8	8	NUM
easat-6033	285	21	.	.	PUNCT
easat-6033	286	1	discussions	discussion	NOUN
easat-6033	286	2	the	the	DET
easat-6033	286	3	study	study	NOUN
easat-6033	286	4	highlighted	highlight	VERB
easat-6033	286	5	the	the	DET
easat-6033	286	6	complexities	complexity	NOUN
easat-6033	286	7	of	of	ADP
easat-6033	286	8	property	property	NOUN
easat-6033	286	9	rates	rate	NOUN
easat-6033	286	10	payment	payment	NOUN
easat-6033	286	11	and	and	CCONJ
easat-6033	286	12	debt	debt	NOUN
easat-6033	286	13	recovery	recovery	NOUN
easat-6033	286	14	in	in	ADP
easat-6033	286	15	south	south	PROPN
easat-6033	286	16	africa	africa	PROPN
easat-6033	286	17	and	and	CCONJ
easat-6033	286	18	expounded	expound	VERB
easat-6033	286	19	upon	upon	SCONJ
easat-6033	286	20	several	several	ADJ
easat-6033	286	21	key	key	ADJ
easat-6033	286	22	legislative	legislative	ADJ
easat-6033	286	23	frameworks	framework	NOUN
easat-6033	286	24	and	and	CCONJ
easat-6033	286	25	administrative	administrative	ADJ
easat-6033	286	26	practices	practice	NOUN
easat-6033	286	27	.	.	PUNCT
easat-6033	287	1	according	accord	VERB
easat-6033	287	2	to	to	ADP
easat-6033	287	3	enwereji	enwereji	NOUN
easat-6033	287	4	and	and	CCONJ
easat-6033	287	5	kadama	kadama	NOUN
easat-6033	287	6	[	[	X
easat-6033	287	7	1	1	X
easat-6033	287	8	]	]	PUNCT
easat-6033	287	9	effective	effective	ADJ
easat-6033	287	10	property	property	NOUN
easat-6033	287	11	rates	rate	NOUN
easat-6033	287	12	debt	debt	NOUN
easat-6033	287	13	recovery	recovery	NOUN
easat-6033	287	14	necessitates	necessitate	VERB
easat-6033	287	15	a	a	DET
easat-6033	287	16	fair	fair	ADJ
easat-6033	287	17	and	and	CCONJ
easat-6033	287	18	transparent	transparent	ADJ
easat-6033	287	19	system	system	NOUN
easat-6033	287	20	which	which	PRON
easat-6033	287	21	is	be	AUX
easat-6033	287	22	enshrined	enshrine	VERB
easat-6033	287	23	in	in	ADP
easat-6033	287	24	the	the	DET
easat-6033	287	25	republic	republic	NOUN
easat-6033	287	26	of	of	ADP
easat-6033	287	27	south	south	PROPN
easat-6033	287	28	africa	africa	PROPN
easat-6033	288	1	[	[	X
easat-6033	288	2	2	2	NUM
easat-6033	288	3	]	]	PUNCT
easat-6033	288	4	.	.	PUNCT
easat-6033	289	1	section	section	NOUN
easat-6033	289	2	4	4	NUM
easat-6033	289	3	-	-	SYM
easat-6033	289	4	6	6	NUM
easat-6033	289	5	of	of	ADP
easat-6033	289	6	the	the	DET
easat-6033	289	7	act	act	NOUN
easat-6033	289	8	mandates	mandate	VERB
easat-6033	289	9	community	community	NOUN
easat-6033	289	10	participation	participation	NOUN
easat-6033	289	11	and	and	CCONJ
easat-6033	289	12	regular	regular	ADJ
easat-6033	289	13	review	review	NOUN
easat-6033	289	14	of	of	ADP
easat-6033	289	15	rates	rate	NOUN
easat-6033	289	16	policies	policy	NOUN
easat-6033	289	17	and	and	CCONJ
easat-6033	289	18	the	the	DET
easat-6033	289	19	establishment	establishment	NOUN
easat-6033	289	20	of	of	ADP
easat-6033	289	21	byelaws	byelaw	NOUN
easat-6033	289	22	and	and	CCONJ
easat-6033	289	23	to	to	PART
easat-6033	289	24	guide	guide	VERB
easat-6033	289	25	municipal	municipal	ADJ
easat-6033	289	26	administration	administration	NOUN
easat-6033	289	27	.	.	PUNCT
easat-6033	290	1	it	it	PRON
easat-6033	290	2	further	far	ADV
easat-6033	290	3	specifies	specifie	NOUN
easat-6033	290	4	that	that	PRON
easat-6033	290	5	rates	rate	NOUN
easat-6033	290	6	must	must	AUX
easat-6033	290	7	reflect	reflect	VERB
easat-6033	290	8	market	market	NOUN
easat-6033	290	9	value	value	NOUN
easat-6033	290	10	and	and	CCONJ
easat-6033	290	11	allows	allow	VERB
easat-6033	290	12	municipalities	municipality	NOUN
easat-6033	290	13	to	to	PART
easat-6033	290	14	offer	offer	VERB
easat-6033	290	15	rebates	rebate	NOUN
easat-6033	290	16	to	to	ADP
easat-6033	290	17	indigent	indigent	ADJ
easat-6033	290	18	residents	resident	NOUN
easat-6033	290	19	.	.	PUNCT
easat-6033	291	1	moreover	moreover	ADV
easat-6033	291	2	,	,	PUNCT
easat-6033	291	3	the	the	DET
easat-6033	291	4	act	act	NOUN
easat-6033	291	5	outlines	outline	VERB
easat-6033	291	6	clear	clear	ADJ
easat-6033	291	7	communication	communication	NOUN
easat-6033	291	8	requirements	requirement	NOUN
easat-6033	291	9	and	and	CCONJ
easat-6033	291	10	proper	proper	ADJ
easat-6033	291	11	valuation	valuation	NOUN
easat-6033	291	12	methods	method	NOUN
easat-6033	291	13	which	which	PRON
easat-6033	291	14	ensures	ensure	VERB
easat-6033	291	15	a	a	DET
easat-6033	291	16	structured	structured	ADJ
easat-6033	291	17	and	and	CCONJ
easat-6033	291	18	community	community	NOUN
easat-6033	291	19	-	-	PUNCT
easat-6033	291	20	inclusive	inclusive	ADJ
easat-6033	291	21	approach	approach	NOUN
easat-6033	291	22	to	to	ADP
easat-6033	291	23	property	property	NOUN
easat-6033	291	24	rates	rate	NOUN
easat-6033	291	25	administration	administration	NOUN
easat-6033	291	26	.	.	PUNCT
easat-6033	292	1	the	the	DET
easat-6033	292	2	study	study	NOUN
easat-6033	292	3	highlighted	highlight	VERB
easat-6033	292	4	that	that	SCONJ
easat-6033	292	5	debt	debt	NOUN
easat-6033	292	6	collection	collection	NOUN
easat-6033	292	7	in	in	ADP
easat-6033	292	8	south	south	ADJ
easat-6033	292	9	african	african	ADJ
easat-6033	292	10	municipalities	municipality	NOUN
easat-6033	292	11	is	be	AUX
easat-6033	292	12	governed	govern	VERB
easat-6033	292	13	by	by	ADP
easat-6033	292	14	the	the	DET
easat-6033	292	15	republic	republic	NOUN
easat-6033	292	16	of	of	ADP
easat-6033	292	17	south	south	PROPN
easat-6033	292	18	africa	africa	PROPN
easat-6033	293	1	[	[	X
easat-6033	293	2	19	19	NUM
easat-6033	293	3	]	]	PUNCT
easat-6033	293	4	particularly	particularly	ADV
easat-6033	293	5	chapter	chapter	NOUN
easat-6033	293	6	9	9	NUM
easat-6033	293	7	,	,	PUNCT
easat-6033	293	8	sections	section	NOUN
easat-6033	293	9	95	95	NUM
easat-6033	293	10	-	-	SYM
easat-6033	293	11	100	100	NUM
easat-6033	293	12	.	.	PUNCT
easat-6033	294	1	this	this	DET
easat-6033	294	2	legislative	legislative	ADJ
easat-6033	294	3	framework	framework	NOUN
easat-6033	294	4	requires	require	VERB
easat-6033	294	5	municipalities	municipality	NOUN
easat-6033	294	6	to	to	PART
easat-6033	294	7	establish	establish	VERB
easat-6033	294	8	robust	robust	ADJ
easat-6033	294	9	debt	debt	NOUN
easat-6033	294	10	collection	collection	NOUN
easat-6033	294	11	policies	policy	NOUN
easat-6033	294	12	and	and	CCONJ
easat-6033	294	13	mechanisms	mechanism	NOUN
easat-6033	294	14	.	.	PUNCT
easat-6033	295	1	the	the	DET
easat-6033	295	2	act	act	NOUN
easat-6033	295	3	empowers	empower	VERB
easat-6033	295	4	municipalities	municipality	NOUN
easat-6033	295	5	to	to	PART
easat-6033	295	6	enforce	enforce	VERB
easat-6033	295	7	credit	credit	NOUN
easat-6033	295	8	control	control	NOUN
easat-6033	295	9	,	,	PUNCT
easat-6033	295	10	terminate	terminate	NOUN
easat-6033	295	11	services	service	NOUN
easat-6033	295	12	,	,	PUNCT
easat-6033	295	13	seize	seize	VERB
easat-6033	295	14	property	property	NOUN
easat-6033	295	15	,	,	PUNCT
easat-6033	295	16	and	and	CCONJ
easat-6033	295	17	prosecute	prosecute	VERB
easat-6033	295	18	defaulters	defaulter	NOUN
easat-6033	295	19	.	.	PUNCT
easat-6033	296	1	the	the	DET
easat-6033	296	2	integration	integration	NOUN
easat-6033	296	3	of	of	ADP
easat-6033	296	4	legislative	legislative	ADJ
easat-6033	296	5	provisions	provision	NOUN
easat-6033	296	6	,	,	PUNCT
easat-6033	296	7	including	include	VERB
easat-6033	296	8	the	the	DET
easat-6033	296	9	mpra	mpra	NOUN
easat-6033	296	10	and	and	CCONJ
easat-6033	296	11	the	the	DET
easat-6033	296	12	constitution	constitution	NOUN
easat-6033	296	13	of	of	ADP
easat-6033	296	14	south	south	PROPN
easat-6033	296	15	africa	africa	PROPN
easat-6033	296	16	,	,	PUNCT
easat-6033	296	17	highlights	highlight	VERB
easat-6033	296	18	a	a	DET
easat-6033	296	19	comprehensive	comprehensive	ADJ
easat-6033	296	20	approach	approach	NOUN
easat-6033	296	21	to	to	ADP
easat-6033	296	22	revenue	revenue	NOUN
easat-6033	296	23	collection	collection	NOUN
easat-6033	296	24	,	,	PUNCT
easat-6033	296	25	billing	billing	NOUN
easat-6033	296	26	,	,	PUNCT
easat-6033	296	27	and	and	CCONJ
easat-6033	296	28	enforcement	enforcement	NOUN
easat-6033	296	29	,	,	PUNCT
easat-6033	296	30	aiming	aim	VERB
easat-6033	296	31	to	to	PART
easat-6033	296	32	sustain	sustain	VERB
easat-6033	296	33	municipal	municipal	ADJ
easat-6033	296	34	financial	financial	ADJ
easat-6033	296	35	health	health	NOUN
easat-6033	296	36	and	and	CCONJ
easat-6033	296	37	service	service	NOUN
easat-6033	296	38	delivery	delivery	NOUN
easat-6033	296	39	.	.	PUNCT
easat-6033	297	1	the	the	DET
easat-6033	297	2	findings	finding	NOUN
easat-6033	297	3	from	from	ADP
easat-6033	297	4	the	the	DET
easat-6033	297	5	review	review	NOUN
easat-6033	297	6	revealed	reveal	VERB
easat-6033	297	7	that	that	SCONJ
easat-6033	297	8	effective	effective	ADJ
easat-6033	297	9	public	public	ADJ
easat-6033	297	10	debt	debt	NOUN
easat-6033	297	11	management	management	NOUN
easat-6033	297	12	is	be	AUX
easat-6033	297	13	pivotal	pivotal	ADJ
easat-6033	297	14	for	for	ADP
easat-6033	297	15	municipalities	municipality	NOUN
easat-6033	297	16	,	,	PUNCT
easat-6033	297	17	and	and	CCONJ
easat-6033	297	18	this	this	PRON
easat-6033	297	19	involves	involve	VERB
easat-6033	297	20	policy	policy	NOUN
easat-6033	297	21	standardisation	standardisation	NOUN
easat-6033	297	22	,	,	PUNCT
easat-6033	297	23	debt	debt	NOUN
easat-6033	297	24	book	book	NOUN
easat-6033	297	25	analysis	analysis	NOUN
easat-6033	297	26	,	,	PUNCT
easat-6033	297	27	debtor	debtor	NOUN
easat-6033	297	28	profiling	profiling	NOUN
easat-6033	297	29	,	,	PUNCT
easat-6033	297	30	and	and	CCONJ
easat-6033	297	31	indigent	indigent	ADJ
easat-6033	297	32	support	support	NOUN
easat-6033	297	33	[	[	X
easat-6033	297	34	26	26	NUM
easat-6033	297	35	]	]	PUNCT
easat-6033	297	36	.	.	PUNCT
easat-6033	298	1	in	in	ADP
easat-6033	298	2	the	the	DET
easat-6033	298	3	view	view	NOUN
easat-6033	298	4	of	of	ADP
easat-6033	298	5	ghee	ghee	NOUN
easat-6033	298	6	[	[	X
easat-6033	298	7	30	30	NUM
easat-6033	298	8	]	]	X
easat-6033	298	9	practical	practical	ADJ
easat-6033	298	10	debt	debt	NOUN
easat-6033	298	11	collection	collection	NOUN
easat-6033	298	12	strategies	strategy	NOUN
easat-6033	298	13	include	include	VERB
easat-6033	298	14	understanding	understand	VERB
easat-6033	298	15	customer	customer	NOUN
easat-6033	298	16	psychology	psychology	NOUN
easat-6033	298	17	,	,	PUNCT
easat-6033	298	18	employing	employ	VERB
easat-6033	298	19	effective	effective	ADJ
easat-6033	298	20	communication	communication	NOUN
easat-6033	298	21	,	,	PUNCT
easat-6033	298	22	early	early	ADJ
easat-6033	298	23	intervention	intervention	NOUN
easat-6033	298	24	and	and	CCONJ
easat-6033	298	25	handling	handle	VERB
easat-6033	298	26	difficult	difficult	ADJ
easat-6033	298	27	debtors	debtor	NOUN
easat-6033	298	28	with	with	ADP
easat-6033	298	29	legal	legal	ADJ
easat-6033	298	30	actions	action	NOUN
easat-6033	298	31	if	if	SCONJ
easat-6033	298	32	necessary	necessary	ADJ
easat-6033	298	33	.	.	PUNCT
easat-6033	299	1	united	united	PROPN
easat-6033	299	2	states	states	PROPN
easat-6033	299	3	agency	agency	PROPN
easat-6033	299	4	for	for	ADP
easat-6033	299	5	international	international	ADJ
easat-6033	299	6	development	development	NOUN
easat-6033	299	7	(	(	PUNCT
easat-6033	299	8	usaid	usaid	PROPN
easat-6033	299	9	)	)	PUNCT
easat-6033	300	1	[	[	X
easat-6033	300	2	29	29	NUM
easat-6033	300	3	]	]	PUNCT
easat-6033	300	4	model	model	NOUN
easat-6033	300	5	emphasises	emphasise	VERB
easat-6033	300	6	that	that	SCONJ
easat-6033	300	7	facilitating	facilitate	VERB
easat-6033	300	8	voluntary	voluntary	ADJ
easat-6033	300	9	compliance	compliance	NOUN
easat-6033	300	10	,	,	PUNCT
easat-6033	300	11	monitoring	monitor	VERB
easat-6033	300	12	compliance	compliance	NOUN
easat-6033	300	13	,	,	PUNCT
easat-6033	300	14	and	and	CCONJ
easat-6033	300	15	enforcing	enforce	VERB
easat-6033	300	16	compliance	compliance	NOUN
easat-6033	300	17	through	through	ADP
easat-6033	300	18	a	a	DET
easat-6033	300	19	structured	structured	ADJ
easat-6033	300	20	approach	approach	NOUN
easat-6033	300	21	enhances	enhance	VERB
easat-6033	300	22	timely	timely	ADJ
easat-6033	300	23	debt	debt	NOUN
easat-6033	300	24	recovery	recovery	NOUN
easat-6033	300	25	and	and	CCONJ
easat-6033	300	26	maintains	maintain	VERB
easat-6033	300	27	positive	positive	ADJ
easat-6033	300	28	customer	customer	NOUN
easat-6033	300	29	relationships	relationship	NOUN
easat-6033	300	30	.	.	PUNCT
easat-6033	301	1	according	accord	VERB
easat-6033	301	2	to	to	ADP
easat-6033	301	3	almy	almy	NOUN
easat-6033	301	4	[	[	X
easat-6033	301	5	47	47	NUM
easat-6033	301	6	]	]	PUNCT
easat-6033	301	7	insights	insight	NOUN
easat-6033	301	8	from	from	ADP
easat-6033	301	9	canada	canada	PROPN
easat-6033	301	10	and	and	CCONJ
easat-6033	301	11	oecd	oecd	PROPN
easat-6033	301	12	countries	country	NOUN
easat-6033	301	13	reveal	reveal	VERB
easat-6033	301	14	best	good	ADJ
easat-6033	301	15	practices	practice	NOUN
easat-6033	301	16	in	in	ADP
easat-6033	301	17	property	property	NOUN
easat-6033	301	18	rates	rate	NOUN
easat-6033	301	19	payment	payment	NOUN
easat-6033	301	20	and	and	CCONJ
easat-6033	301	21	emphasised	emphasise	VERB
easat-6033	301	22	meticulous	meticulous	ADJ
easat-6033	301	23	cadaster	cadaster	NOUN
easat-6033	301	24	information	information	NOUN
easat-6033	301	25	collection	collection	NOUN
easat-6033	301	26	and	and	CCONJ
easat-6033	301	27	accurate	accurate	ADJ
easat-6033	301	28	property	property	NOUN
easat-6033	301	29	evaluations	evaluation	NOUN
easat-6033	301	30	.	.	PUNCT
easat-6033	302	1	these	these	DET
easat-6033	302	2	countries	country	NOUN
easat-6033	302	3	utilise	utilise	VERB
easat-6033	302	4	advanced	advanced	ADJ
easat-6033	302	5	technologies	technology	NOUN
easat-6033	302	6	like	like	ADP
easat-6033	302	7	geographic	geographic	ADJ
easat-6033	302	8	information	information	NOUN
easat-6033	302	9	systems	system	NOUN
easat-6033	302	10	(	(	PUNCT
easat-6033	302	11	gis	gis	NOUN
easat-6033	302	12	)	)	PUNCT
easat-6033	302	13	and	and	CCONJ
easat-6033	302	14	computer	computer	NOUN
easat-6033	302	15	-	-	PUNCT
easat-6033	302	16	assisted	assist	VERB
easat-6033	302	17	mass	mass	NOUN
easat-6033	302	18	appraisal	appraisal	NOUN
easat-6033	302	19	(	(	PUNCT
easat-6033	302	20	cama	cama	NOUN
easat-6033	302	21	)	)	PUNCT
easat-6033	302	22	to	to	PART
easat-6033	302	23	ensure	ensure	VERB
easat-6033	302	24	precise	precise	ADJ
easat-6033	302	25	property	property	NOUN
easat-6033	302	26	assessments	assessment	NOUN
easat-6033	302	27	.	.	PUNCT
easat-6033	303	1	payment	payment	NOUN
easat-6033	303	2	enhancements	enhancement	NOUN
easat-6033	303	3	,	,	PUNCT
easat-6033	303	4	such	such	ADJ
easat-6033	303	5	as	as	ADP
easat-6033	303	6	electronic	electronic	ADJ
easat-6033	303	7	funds	fund	NOUN
easat-6033	303	8	transfers	transfer	NOUN
easat-6033	303	9	,	,	PUNCT
easat-6033	303	10	early	early	ADJ
easat-6033	303	11	payment	payment	NOUN
easat-6033	303	12	discounts	discount	NOUN
easat-6033	303	13	,	,	PUNCT
easat-6033	303	14	and	and	CCONJ
easat-6033	303	15	robust	robust	ADJ
easat-6033	303	16	enforcement	enforcement	NOUN
easat-6033	303	17	mechanisms	mechanism	NOUN
easat-6033	303	18	,	,	PUNCT
easat-6033	303	19	contribute	contribute	VERB
easat-6033	303	20	to	to	ADP
easat-6033	303	21	high	high	ADJ
easat-6033	303	22	compliance	compliance	NOUN
easat-6033	303	23	rates	rate	NOUN
easat-6033	303	24	[	[	X
easat-6033	303	25	45	45	NUM
easat-6033	303	26	]	]	PUNCT
easat-6033	303	27	.	.	PUNCT
easat-6033	304	1	these	these	DET
easat-6033	304	2	practices	practice	NOUN
easat-6033	304	3	highlight	highlight	VERB
easat-6033	304	4	the	the	DET
easat-6033	304	5	importance	importance	NOUN
easat-6033	304	6	of	of	ADP
easat-6033	304	7	effective	effective	ADJ
easat-6033	304	8	administration	administration	NOUN
easat-6033	304	9	,	,	PUNCT
easat-6033	304	10	comprehensive	comprehensive	ADJ
easat-6033	304	11	data	datum	NOUN
easat-6033	304	12	management	management	NOUN
easat-6033	304	13	,	,	PUNCT
easat-6033	304	14	and	and	CCONJ
easat-6033	304	15	stringent	stringent	ADJ
easat-6033	304	16	enforcement	enforcement	NOUN
easat-6033	304	17	in	in	ADP
easat-6033	304	18	maintaining	maintain	VERB
easat-6033	304	19	financial	financial	ADJ
easat-6033	304	20	stability	stability	NOUN
easat-6033	304	21	and	and	CCONJ
easat-6033	304	22	service	service	NOUN
easat-6033	304	23	efficiency	efficiency	NOUN
easat-6033	304	24	in	in	ADP
easat-6033	304	25	property	property	NOUN
easat-6033	304	26	rates	rate	NOUN
easat-6033	304	27	management	management	NOUN
easat-6033	304	28	.	.	PUNCT
easat-6033	305	1	findings	finding	NOUN
easat-6033	305	2	highlights	highlight	VERB
easat-6033	305	3	the	the	DET
easat-6033	305	4	need	need	NOUN
easat-6033	305	5	for	for	ADP
easat-6033	305	6	a	a	DET
easat-6033	305	7	transparent	transparent	ADJ
easat-6033	305	8	and	and	CCONJ
easat-6033	305	9	community	community	NOUN
easat-6033	305	10	-	-	PUNCT
easat-6033	305	11	inclusive	inclusive	ADJ
easat-6033	305	12	approach	approach	NOUN
easat-6033	305	13	to	to	ADP
easat-6033	305	14	property	property	NOUN
easat-6033	305	15	rates	rate	NOUN
easat-6033	305	16	administration	administration	NOUN
easat-6033	305	17	and	and	CCONJ
easat-6033	305	18	debt	debt	NOUN
easat-6033	305	19	collection	collection	NOUN
easat-6033	305	20	in	in	ADP
easat-6033	305	21	south	south	ADJ
easat-6033	305	22	african	african	ADJ
easat-6033	305	23	municipalities	municipality	NOUN
easat-6033	305	24	.	.	PUNCT
easat-6033	306	1	it	it	PRON
easat-6033	306	2	stresses	stress	VERB
easat-6033	306	3	the	the	DET
easat-6033	306	4	importance	importance	NOUN
easat-6033	306	5	of	of	ADP
easat-6033	306	6	legislative	legislative	ADJ
easat-6033	306	7	frameworks	framework	NOUN
easat-6033	306	8	,	,	PUNCT
easat-6033	306	9	understanding	understand	VERB
easat-6033	306	10	taxpayer	taxpayer	NOUN
easat-6033	306	11	behaviour	behaviour	NOUN
easat-6033	306	12	,	,	PUNCT
easat-6033	306	13	and	and	CCONJ
easat-6033	306	14	adopting	adopt	VERB
easat-6033	306	15	best	good	ADJ
easat-6033	306	16	practices	practice	NOUN
easat-6033	306	17	from	from	ADP
easat-6033	306	18	international	international	ADJ
easat-6033	306	19	examples	example	NOUN
easat-6033	306	20	to	to	PART
easat-6033	306	21	enhance	enhance	VERB
easat-6033	306	22	compliance	compliance	NOUN
easat-6033	306	23	and	and	CCONJ
easat-6033	306	24	ensure	ensure	VERB
easat-6033	306	25	financial	financial	ADJ
easat-6033	306	26	stability	stability	NOUN
easat-6033	306	27	.	.	PUNCT
easat-6033	307	1	implementing	implement	VERB
easat-6033	307	2	these	these	DET
easat-6033	307	3	strategies	strategy	NOUN
easat-6033	307	4	can	can	AUX
easat-6033	307	5	significantly	significantly	ADV
easat-6033	307	6	improve	improve	VERB
easat-6033	307	7	the	the	DET
easat-6033	307	8	efficiency	efficiency	NOUN
easat-6033	307	9	and	and	CCONJ
easat-6033	307	10	effectiveness	effectiveness	NOUN
easat-6033	307	11	of	of	ADP
easat-6033	307	12	property	property	NOUN
easat-6033	307	13	rates	rate	NOUN
easat-6033	307	14	collection	collection	NOUN
easat-6033	307	15	,	,	PUNCT
easat-6033	307	16	ultimately	ultimately	ADV
easat-6033	307	17	benefiting	benefit	VERB
easat-6033	307	18	the	the	DET
easat-6033	307	19	municipalities	municipality	NOUN
easat-6033	307	20	and	and	CCONJ
easat-6033	307	21	their	their	PRON
easat-6033	307	22	residents	resident	NOUN
easat-6033	307	23	.	.	PUNCT
easat-6033	308	1	9	9	X
easat-6033	308	2	.	.	PUNCT
easat-6033	308	3	recommendations	recommendation	NOUN
easat-6033	308	4	municipalities	municipality	NOUN
easat-6033	308	5	in	in	ADP
easat-6033	308	6	south	south	PROPN
easat-6033	308	7	africa	africa	PROPN
easat-6033	308	8	should	should	AUX
easat-6033	308	9	prioritise	prioritise	VERB
easat-6033	308	10	the	the	DET
easat-6033	308	11	establishment	establishment	NOUN
easat-6033	308	12	and	and	CCONJ
easat-6033	308	13	maintenance	maintenance	NOUN
easat-6033	308	14	of	of	ADP
easat-6033	308	15	a	a	DET
easat-6033	308	16	transparent	transparent	ADJ
easat-6033	308	17	and	and	CCONJ
easat-6033	308	18	community	community	NOUN
easat-6033	308	19	-	-	PUNCT
easat-6033	308	20	inclusive	inclusive	ADJ
easat-6033	308	21	property	property	NOUN
easat-6033	308	22	rates	rate	NOUN
easat-6033	308	23	administration	administration	NOUN
easat-6033	308	24	system	system	NOUN
easat-6033	308	25	.	.	PUNCT
easat-6033	309	1	this	this	PRON
easat-6033	309	2	includes	include	VERB
easat-6033	309	3	regular	regular	ADJ
easat-6033	309	4	reviews	review	NOUN
easat-6033	309	5	of	of	ADP
easat-6033	309	6	rates	rate	NOUN
easat-6033	309	7	policies	policy	NOUN
easat-6033	309	8	and	and	CCONJ
easat-6033	309	9	active	active	ADJ
easat-6033	309	10	engagement	engagement	NOUN
easat-6033	309	11	with	with	ADP
easat-6033	309	12	community	community	NOUN
easat-6033	309	13	members	member	NOUN
easat-6033	309	14	to	to	PART
easat-6033	309	15	ensure	ensure	VERB
easat-6033	309	16	that	that	SCONJ
easat-6033	309	17	the	the	DET
easat-6033	309	18	rates	rate	NOUN
easat-6033	309	19	are	be	AUX
easat-6033	309	20	perceived	perceive	VERB
easat-6033	309	21	as	as	ADP
easat-6033	309	22	fair	fair	ADJ
easat-6033	309	23	and	and	CCONJ
easat-6033	309	24	justifiable	justifiable	ADJ
easat-6033	309	25	.	.	PUNCT
easat-6033	310	1	municipalities	municipality	NOUN
easat-6033	310	2	should	should	AUX
easat-6033	310	3	leverage	leverage	VERB
easat-6033	310	4	advanced	advanced	ADJ
easat-6033	310	5	technologies	technology	NOUN
easat-6033	310	6	such	such	ADJ
easat-6033	310	7	as	as	ADP
easat-6033	310	8	geographic	geographic	ADJ
easat-6033	310	9	information	information	NOUN
easat-6033	310	10	systems	system	NOUN
easat-6033	310	11	(	(	PUNCT
easat-6033	310	12	gis	gis	NOUN
easat-6033	310	13	)	)	PUNCT
easat-6033	310	14	and	and	CCONJ
easat-6033	310	15	computer	computer	NOUN
easat-6033	310	16	-	-	PUNCT
easat-6033	310	17	assisted	assist	VERB
easat-6033	310	18	mass	mass	NOUN
easat-6033	310	19	appraisal	appraisal	NOUN
easat-6033	310	20	(	(	PUNCT
easat-6033	310	21	cama	cama	NOUN
easat-6033	310	22	)	)	PUNCT
easat-6033	310	23	to	to	PART
easat-6033	310	24	enhance	enhance	VERB
easat-6033	310	25	the	the	DET
easat-6033	310	26	accuracy	accuracy	NOUN
easat-6033	310	27	of	of	ADP
easat-6033	310	28	property	property	NOUN
easat-6033	310	29	valuations	valuation	NOUN
easat-6033	310	30	.	.	PUNCT
easat-6033	311	1	implementing	implement	VERB
easat-6033	311	2	robust	robust	ADJ
easat-6033	311	3	debt	debt	NOUN
easat-6033	311	4	collection	collection	NOUN
easat-6033	311	5	policies	policy	NOUN
easat-6033	311	6	,	,	PUNCT
easat-6033	311	7	including	include	VERB
easat-6033	311	8	early	early	ADJ
easat-6033	311	9	intervention	intervention	NOUN
easat-6033	311	10	strategies	strategy	NOUN
easat-6033	311	11	and	and	CCONJ
easat-6033	311	12	clear	clear	ADJ
easat-6033	311	13	communication	communication	NOUN
easat-6033	311	14	channels	channel	NOUN
easat-6033	311	15	,	,	PUNCT
easat-6033	311	16	can	can	AUX
easat-6033	311	17	significantly	significantly	ADV
easat-6033	311	18	improve	improve	VERB
easat-6033	311	19	compliance	compliance	NOUN
easat-6033	311	20	.	.	PUNCT
easat-6033	312	1	offering	offer	VERB
easat-6033	312	2	rebates	rebate	NOUN
easat-6033	312	3	and	and	CCONJ
easat-6033	312	4	support	support	NOUN
easat-6033	312	5	to	to	ADP
easat-6033	312	6	indigent	indigent	ADJ
easat-6033	312	7	residents	resident	NOUN
easat-6033	312	8	,	,	PUNCT
easat-6033	312	9	as	as	SCONJ
easat-6033	312	10	mandated	mandate	VERB
easat-6033	312	11	by	by	ADP
easat-6033	312	12	the	the	DET
easat-6033	312	13	municipal	municipal	ADJ
easat-6033	312	14	property	property	NOUN
easat-6033	312	15	rates	rate	NOUN
easat-6033	312	16	act	act	VERB
easat-6033	312	17	,	,	PUNCT
easat-6033	312	18	will	will	AUX
easat-6033	312	19	also	also	ADV
easat-6033	312	20	ensure	ensure	VERB
easat-6033	312	21	that	that	SCONJ
easat-6033	312	22	the	the	DET
easat-6033	312	23	burden	burden	NOUN
easat-6033	312	24	of	of	ADP
easat-6033	312	25	property	property	NOUN
easat-6033	312	26	rates	rate	NOUN
easat-6033	312	27	is	be	AUX
easat-6033	312	28	equitably	equitably	ADV
easat-6033	312	29	distributed	distribute	VERB
easat-6033	312	30	.	.	PUNCT
easat-6033	313	1	finally	finally	ADV
easat-6033	313	2	,	,	PUNCT
easat-6033	313	3	municipalities	municipality	NOUN
easat-6033	313	4	should	should	AUX
easat-6033	313	5	adopt	adopt	VERB
easat-6033	313	6	best	good	ADJ
easat-6033	313	7	practices	practice	NOUN
easat-6033	313	8	from	from	ADP
easat-6033	313	9	international	international	ADJ
easat-6033	313	10	models	model	NOUN
easat-6033	313	11	,	,	PUNCT
easat-6033	313	12	focusing	focus	VERB
easat-6033	313	13	on	on	ADP
easat-6033	313	14	effective	effective	ADJ
easat-6033	313	15	public	public	ADJ
easat-6033	313	16	debt	debt	NOUN
easat-6033	313	17	management	management	NOUN
easat-6033	313	18	and	and	CCONJ
easat-6033	313	19	ensuring	ensure	VERB
easat-6033	313	20	timely	timely	ADJ
easat-6033	313	21	payment	payment	NOUN
easat-6033	313	22	enforcement	enforcement	NOUN
easat-6033	313	23	to	to	PART
easat-6033	313	24	foster	foster	VERB
easat-6033	313	25	a	a	DET
easat-6033	313	26	culture	culture	NOUN
easat-6033	313	27	of	of	ADP
easat-6033	313	28	compliance	compliance	NOUN
easat-6033	313	29	.	.	PUNCT
easat-6033	314	1	599	599	NUM
easat-6033	314	2	edelweiss	edelweiss	PROPN
easat-6033	314	3	applied	apply	VERB
easat-6033	314	4	science	science	NOUN
easat-6033	314	5	and	and	CCONJ
easat-6033	314	6	technology	technology	NOUN
easat-6033	314	7	issn	issn	PROPN
easat-6033	314	8	:	:	PUNCT
easat-6033	314	9	2576	2576	NUM
easat-6033	314	10	-	-	SYM
easat-6033	314	11	8484	8484	NUM
easat-6033	314	12	vol	vol	NOUN
easat-6033	314	13	.	.	PROPN
easat-6033	315	1	9	9	NUM
easat-6033	315	2	,	,	PUNCT
easat-6033	315	3	no	no	INTJ
easat-6033	315	4	.	.	NOUN
easat-6033	316	1	4	4	NUM
easat-6033	316	2	:	:	SYM
easat-6033	316	3	588	588	NUM
easat-6033	316	4	-	-	SYM
easat-6033	316	5	601	601	NUM
easat-6033	316	6	,	,	PUNCT
easat-6033	316	7	2025	2025	NUM
easat-6033	316	8	doi	doi	NOUN
easat-6033	316	9	:	:	PUNCT
easat-6033	316	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	316	11	©	©	PROPN
easat-6033	316	12	2025	2025	NUM
easat-6033	316	13	by	by	ADP
easat-6033	316	14	the	the	DET
easat-6033	316	15	author	author	NOUN
easat-6033	316	16	;	;	PUNCT
easat-6033	316	17	licensee	licensee	PROPN
easat-6033	316	18	learning	learn	VERB
easat-6033	316	19	gate	gate	NOUN
easat-6033	316	20	leaseholders	leaseholder	NOUN
easat-6033	316	21	and	and	CCONJ
easat-6033	316	22	residents	resident	NOUN
easat-6033	316	23	should	should	AUX
easat-6033	316	24	be	be	AUX
easat-6033	316	25	proactive	proactive	ADJ
easat-6033	316	26	in	in	ADP
easat-6033	316	27	understanding	understand	VERB
easat-6033	316	28	their	their	PRON
easat-6033	316	29	obligations	obligation	NOUN
easat-6033	316	30	regarding	regard	VERB
easat-6033	316	31	property	property	NOUN
easat-6033	316	32	rates	rate	NOUN
easat-6033	316	33	and	and	CCONJ
easat-6033	316	34	take	take	VERB
easat-6033	316	35	advantage	advantage	NOUN
easat-6033	316	36	of	of	ADP
easat-6033	316	37	any	any	DET
easat-6033	316	38	rebates	rebate	NOUN
easat-6033	316	39	or	or	CCONJ
easat-6033	316	40	support	support	NOUN
easat-6033	316	41	available	available	ADJ
easat-6033	316	42	to	to	ADP
easat-6033	316	43	them	they	PRON
easat-6033	316	44	.	.	PUNCT
easat-6033	317	1	it	it	PRON
easat-6033	317	2	is	be	AUX
easat-6033	317	3	crucial	crucial	ADJ
easat-6033	317	4	for	for	SCONJ
easat-6033	317	5	residents	resident	NOUN
easat-6033	317	6	to	to	PART
easat-6033	317	7	engage	engage	VERB
easat-6033	317	8	in	in	ADP
easat-6033	317	9	the	the	DET
easat-6033	317	10	community	community	NOUN
easat-6033	317	11	participation	participation	NOUN
easat-6033	317	12	processes	process	NOUN
easat-6033	317	13	facilitated	facilitate	VERB
easat-6033	317	14	by	by	ADP
easat-6033	317	15	municipalities	municipality	NOUN
easat-6033	317	16	which	which	PRON
easat-6033	317	17	ensures	ensure	VERB
easat-6033	317	18	that	that	SCONJ
easat-6033	317	19	their	their	PRON
easat-6033	317	20	voices	voice	NOUN
easat-6033	317	21	are	be	AUX
easat-6033	317	22	heard	hear	VERB
easat-6033	317	23	,	,	PUNCT
easat-6033	317	24	and	and	CCONJ
easat-6033	317	25	their	their	PRON
easat-6033	317	26	needs	need	NOUN
easat-6033	317	27	are	be	AUX
easat-6033	317	28	addressed	address	VERB
easat-6033	317	29	.	.	PUNCT
easat-6033	318	1	timely	timely	ADJ
easat-6033	318	2	payment	payment	NOUN
easat-6033	318	3	of	of	ADP
easat-6033	318	4	property	property	NOUN
easat-6033	318	5	rates	rate	NOUN
easat-6033	318	6	should	should	AUX
easat-6033	318	7	be	be	AUX
easat-6033	318	8	adopted	adopt	VERB
easat-6033	318	9	to	to	PART
easat-6033	318	10	avoid	avoid	VERB
easat-6033	318	11	penalties	penalty	NOUN
easat-6033	318	12	and	and	CCONJ
easat-6033	318	13	service	service	NOUN
easat-6033	318	14	disruptions	disruption	NOUN
easat-6033	318	15	.	.	PUNCT
easat-6033	319	1	residents	resident	NOUN
easat-6033	319	2	should	should	AUX
easat-6033	319	3	also	also	ADV
easat-6033	319	4	remain	remain	VERB
easat-6033	319	5	informed	informed	ADJ
easat-6033	319	6	about	about	ADP
easat-6033	319	7	the	the	DET
easat-6033	319	8	services	service	NOUN
easat-6033	319	9	provided	provide	VERB
easat-6033	319	10	by	by	ADP
easat-6033	319	11	their	their	PRON
easat-6033	319	12	municipalities	municipality	NOUN
easat-6033	319	13	and	and	CCONJ
easat-6033	319	14	hold	hold	VERB
easat-6033	319	15	them	they	PRON
easat-6033	319	16	accountable	accountable	ADJ
easat-6033	319	17	for	for	ADP
easat-6033	319	18	delivering	deliver	VERB
easat-6033	319	19	equitable	equitable	ADJ
easat-6033	319	20	and	and	CCONJ
easat-6033	319	21	efficient	efficient	ADJ
easat-6033	319	22	services	service	NOUN
easat-6033	319	23	.	.	PUNCT
easat-6033	320	1	leaseholders	leaseholder	NOUN
easat-6033	320	2	can	can	AUX
easat-6033	320	3	contribute	contribute	VERB
easat-6033	320	4	to	to	ADP
easat-6033	320	5	the	the	DET
easat-6033	320	6	overall	overall	ADJ
easat-6033	320	7	financial	financial	ADJ
easat-6033	320	8	health	health	NOUN
easat-6033	320	9	and	and	CCONJ
easat-6033	320	10	sustainability	sustainability	NOUN
easat-6033	320	11	of	of	ADP
easat-6033	320	12	their	their	PRON
easat-6033	320	13	communities	community	NOUN
easat-6033	320	14	by	by	ADP
easat-6033	320	15	fostering	foster	VERB
easat-6033	320	16	a	a	DET
easat-6033	320	17	reciprocal	reciprocal	ADJ
easat-6033	320	18	relationship	relationship	NOUN
easat-6033	320	19	with	with	ADP
easat-6033	320	20	the	the	DET
easat-6033	320	21	municipalities	municipality	NOUN
easat-6033	320	22	,	,	PUNCT
easat-6033	320	23	where	where	SCONJ
easat-6033	320	24	both	both	DET
easat-6033	320	25	parties	party	NOUN
easat-6033	320	26	fulfil	fulfil	VERB
easat-6033	320	27	their	their	PRON
easat-6033	320	28	responsibilities	responsibility	NOUN
easat-6033	320	29	.	.	PUNCT
easat-6033	321	1	finally	finally	ADV
easat-6033	321	2	,	,	PUNCT
easat-6033	321	3	adopting	adopt	VERB
easat-6033	321	4	a	a	DET
easat-6033	321	5	culture	culture	NOUN
easat-6033	321	6	of	of	ADP
easat-6033	321	7	compliance	compliance	NOUN
easat-6033	321	8	and	and	CCONJ
easat-6033	321	9	encouraging	encourage	VERB
easat-6033	321	10	peers	peer	NOUN
easat-6033	321	11	to	to	PART
easat-6033	321	12	do	do	VERB
easat-6033	321	13	the	the	DET
easat-6033	321	14	same	same	ADJ
easat-6033	321	15	can	can	AUX
easat-6033	321	16	create	create	VERB
easat-6033	321	17	a	a	DET
easat-6033	321	18	supportive	supportive	ADJ
easat-6033	321	19	environment	environment	NOUN
easat-6033	321	20	that	that	PRON
easat-6033	321	21	benefits	benefit	VERB
easat-6033	321	22	all	all	DET
easat-6033	321	23	residents	resident	NOUN
easat-6033	321	24	.	.	PUNCT
easat-6033	322	1	10	10	NUM
easat-6033	322	2	.	.	X
easat-6033	322	3	conclusion	conclusion	NOUN
easat-6033	322	4	this	this	DET
easat-6033	322	5	study	study	NOUN
easat-6033	322	6	investigated	investigate	VERB
easat-6033	322	7	the	the	DET
easat-6033	322	8	strategies	strategy	NOUN
easat-6033	322	9	for	for	ADP
easat-6033	322	10	property	property	NOUN
easat-6033	322	11	rates	rate	NOUN
easat-6033	322	12	debt	debt	NOUN
easat-6033	322	13	management	management	NOUN
easat-6033	322	14	and	and	CCONJ
easat-6033	322	15	the	the	DET
easat-6033	322	16	practical	practical	ADJ
easat-6033	322	17	interventions	intervention	NOUN
easat-6033	322	18	for	for	ADP
easat-6033	322	19	debt	debt	NOUN
easat-6033	322	20	recovery	recovery	NOUN
easat-6033	322	21	.	.	PUNCT
easat-6033	323	1	findings	finding	NOUN
easat-6033	323	2	from	from	ADP
easat-6033	323	3	the	the	DET
easat-6033	323	4	study	study	NOUN
easat-6033	323	5	reveals	reveal	VERB
easat-6033	323	6	that	that	SCONJ
easat-6033	323	7	effective	effective	ADJ
easat-6033	323	8	administration	administration	NOUN
easat-6033	323	9	of	of	ADP
easat-6033	323	10	property	property	NOUN
easat-6033	323	11	rates	rate	NOUN
easat-6033	323	12	in	in	ADP
easat-6033	323	13	south	south	ADJ
easat-6033	323	14	african	african	ADJ
easat-6033	323	15	municipalities	municipality	NOUN
easat-6033	323	16	hinges	hinge	NOUN
easat-6033	323	17	on	on	ADP
easat-6033	323	18	the	the	DET
easat-6033	323	19	implementation	implementation	NOUN
easat-6033	323	20	of	of	ADP
easat-6033	323	21	transparent	transparent	ADJ
easat-6033	323	22	,	,	PUNCT
easat-6033	323	23	fair	fair	ADJ
easat-6033	323	24	,	,	PUNCT
easat-6033	323	25	and	and	CCONJ
easat-6033	323	26	community	community	NOUN
easat-6033	323	27	-	-	PUNCT
easat-6033	323	28	inclusive	inclusive	ADJ
easat-6033	323	29	policies	policy	NOUN
easat-6033	323	30	,	,	PUNCT
easat-6033	323	31	as	as	SCONJ
easat-6033	323	32	outlined	outline	VERB
easat-6033	323	33	in	in	ADP
easat-6033	323	34	the	the	DET
easat-6033	323	35	municipal	municipal	ADJ
easat-6033	323	36	property	property	NOUN
easat-6033	323	37	rates	rate	NOUN
easat-6033	323	38	act	act	VERB
easat-6033	323	39	.	.	PUNCT
easat-6033	324	1	understanding	understand	VERB
easat-6033	324	2	taxpayer	taxpayer	NOUN
easat-6033	324	3	behaviour	behaviour	NOUN
easat-6033	324	4	and	and	CCONJ
easat-6033	324	5	applying	apply	VERB
easat-6033	324	6	diverse	diverse	ADJ
easat-6033	324	7	compliance	compliance	NOUN
easat-6033	324	8	strategies	strategy	NOUN
easat-6033	324	9	which	which	PRON
easat-6033	324	10	includes	include	VERB
easat-6033	324	11	technology	technology	NOUN
easat-6033	324	12	-	-	PUNCT
easat-6033	324	13	driven	drive	VERB
easat-6033	324	14	valuation	valuation	NOUN
easat-6033	324	15	methods	method	NOUN
easat-6033	324	16	and	and	CCONJ
easat-6033	324	17	robust	robust	ADJ
easat-6033	324	18	debt	debt	NOUN
easat-6033	324	19	collection	collection	NOUN
easat-6033	324	20	practices	practice	NOUN
easat-6033	324	21	can	can	AUX
easat-6033	324	22	significantly	significantly	ADV
easat-6033	324	23	enhance	enhance	VERB
easat-6033	324	24	payment	payment	NOUN
easat-6033	324	25	compliance	compliance	NOUN
easat-6033	324	26	.	.	PUNCT
easat-6033	325	1	lessons	lesson	NOUN
easat-6033	325	2	from	from	ADP
easat-6033	325	3	international	international	ADJ
easat-6033	325	4	best	good	ADJ
easat-6033	325	5	practices	practice	NOUN
easat-6033	325	6	indicate	indicate	VERB
easat-6033	325	7	the	the	DET
easat-6033	325	8	importance	importance	NOUN
easat-6033	325	9	of	of	ADP
easat-6033	325	10	efficient	efficient	ADJ
easat-6033	325	11	administrative	administrative	ADJ
easat-6033	325	12	systems	system	NOUN
easat-6033	325	13	,	,	PUNCT
easat-6033	325	14	comprehensive	comprehensive	ADJ
easat-6033	325	15	data	datum	NOUN
easat-6033	325	16	collection	collection	NOUN
easat-6033	325	17	and	and	CCONJ
easat-6033	325	18	stringent	stringent	ADJ
easat-6033	325	19	enforcement	enforcement	NOUN
easat-6033	325	20	measures	measure	NOUN
easat-6033	325	21	.	.	PUNCT
easat-6033	326	1	the	the	DET
easat-6033	326	2	study	study	NOUN
easat-6033	326	3	concludes	conclude	VERB
easat-6033	326	4	that	that	SCONJ
easat-6033	326	5	municipalities	municipality	NOUN
easat-6033	326	6	can	can	AUX
easat-6033	326	7	ensure	ensure	VERB
easat-6033	326	8	financial	financial	ADJ
easat-6033	326	9	stability	stability	NOUN
easat-6033	326	10	,	,	PUNCT
easat-6033	326	11	equitable	equitable	ADJ
easat-6033	326	12	service	service	NOUN
easat-6033	326	13	provision	provision	NOUN
easat-6033	326	14	and	and	CCONJ
easat-6033	326	15	sustained	sustain	VERB
easat-6033	326	16	economic	economic	ADJ
easat-6033	326	17	development	development	NOUN
easat-6033	326	18	if	if	SCONJ
easat-6033	326	19	they	they	PRON
easat-6033	326	20	can	can	AUX
easat-6033	326	21	adopt	adopt	VERB
easat-6033	326	22	these	these	DET
easat-6033	326	23	strategies	strategy	NOUN
easat-6033	326	24	and	and	CCONJ
easat-6033	326	25	foster	foster	ADJ
easat-6033	326	26	reciprocal	reciprocal	ADJ
easat-6033	326	27	relationships	relationship	NOUN
easat-6033	326	28	with	with	ADP
easat-6033	326	29	residents	resident	NOUN
easat-6033	326	30	.	.	PUNCT
easat-6033	327	1	transparency	transparency	NOUN
easat-6033	327	2	:	:	PUNCT
easat-6033	327	3	the	the	DET
easat-6033	327	4	author	author	NOUN
easat-6033	327	5	confirms	confirm	VERB
easat-6033	327	6	that	that	SCONJ
easat-6033	327	7	the	the	DET
easat-6033	327	8	manuscript	manuscript	NOUN
easat-6033	327	9	is	be	AUX
easat-6033	327	10	an	an	DET
easat-6033	327	11	honest	honest	ADJ
easat-6033	327	12	,	,	PUNCT
easat-6033	327	13	accurate	accurate	ADJ
easat-6033	327	14	,	,	PUNCT
easat-6033	327	15	and	and	CCONJ
easat-6033	327	16	transparent	transparent	ADJ
easat-6033	327	17	account	account	NOUN
easat-6033	327	18	of	of	ADP
easat-6033	327	19	the	the	DET
easat-6033	327	20	study	study	NOUN
easat-6033	327	21	;	;	PUNCT
easat-6033	327	22	that	that	SCONJ
easat-6033	327	23	no	no	DET
easat-6033	327	24	vital	vital	ADJ
easat-6033	327	25	features	feature	NOUN
easat-6033	327	26	of	of	ADP
easat-6033	327	27	the	the	DET
easat-6033	327	28	study	study	NOUN
easat-6033	327	29	have	have	AUX
easat-6033	327	30	been	be	AUX
easat-6033	327	31	omitted	omit	VERB
easat-6033	327	32	;	;	PUNCT
easat-6033	327	33	and	and	CCONJ
easat-6033	327	34	that	that	SCONJ
easat-6033	327	35	any	any	DET
easat-6033	327	36	discrepancies	discrepancy	NOUN
easat-6033	327	37	from	from	ADP
easat-6033	327	38	the	the	DET
easat-6033	327	39	study	study	NOUN
easat-6033	327	40	as	as	SCONJ
easat-6033	327	41	planned	plan	VERB
easat-6033	327	42	have	have	AUX
easat-6033	327	43	been	be	AUX
easat-6033	327	44	explained	explain	VERB
easat-6033	327	45	.	.	PUNCT
easat-6033	328	1	this	this	DET
easat-6033	328	2	study	study	NOUN
easat-6033	328	3	followed	follow	VERB
easat-6033	328	4	all	all	DET
easat-6033	328	5	ethical	ethical	ADJ
easat-6033	328	6	practices	practice	NOUN
easat-6033	328	7	during	during	ADP
easat-6033	328	8	writing	writing	NOUN
easat-6033	328	9	.	.	PUNCT
easat-6033	329	1	copyright	copyright	NOUN
easat-6033	329	2	:	:	PUNCT
easat-6033	329	3	©	©	PROPN
easat-6033	329	4	2025	2025	NUM
easat-6033	329	5	by	by	ADP
easat-6033	329	6	the	the	DET
easat-6033	329	7	authors	author	NOUN
easat-6033	329	8	.	.	PUNCT
easat-6033	330	1	this	this	DET
easat-6033	330	2	open	open	ADJ
easat-6033	330	3	-	-	PUNCT
easat-6033	330	4	access	access	NOUN
easat-6033	330	5	article	article	NOUN
easat-6033	330	6	is	be	AUX
easat-6033	330	7	distributed	distribute	VERB
easat-6033	330	8	under	under	ADP
easat-6033	330	9	the	the	DET
easat-6033	330	10	terms	term	NOUN
easat-6033	330	11	and	and	CCONJ
easat-6033	330	12	conditions	condition	NOUN
easat-6033	330	13	of	of	ADP
easat-6033	330	14	the	the	DET
easat-6033	330	15	creative	creative	ADJ
easat-6033	330	16	commons	common	NOUN
easat-6033	330	17	attribution	attribution	NOUN
easat-6033	330	18	(	(	PUNCT
easat-6033	330	19	cc	cc	NOUN
easat-6033	330	20	by	by	ADP
easat-6033	330	21	)	)	PUNCT
easat-6033	330	22	license	license	NOUN
easat-6033	330	23	(	(	PUNCT
easat-6033	330	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6033	330	25	)	)	PUNCT
easat-6033	330	26	.	.	PUNCT
easat-6033	331	1	references	reference	NOUN
easat-6033	331	2	[	[	X
easat-6033	331	3	1	1	NUM
easat-6033	331	4	]	]	PUNCT
easat-6033	331	5	p.	p.	NOUN
easat-6033	331	6	c.	c.	PROPN
easat-6033	331	7	enwereji	enwereji	PROPN
easat-6033	331	8	and	and	CCONJ
easat-6033	331	9	f.	f.	PROPN
easat-6033	331	10	kadama	kadama	PROPN
easat-6033	331	11	,	,	PUNCT
easat-6033	331	12	"	"	PUNCT
easat-6033	331	13	debt	debt	NOUN
easat-6033	331	14	management	management	NOUN
easat-6033	331	15	:	:	PUNCT
easat-6033	331	16	payment	payment	NOUN
easat-6033	331	17	of	of	ADP
easat-6033	331	18	residential	residential	ADJ
easat-6033	331	19	property	property	NOUN
easat-6033	331	20	rates	rate	NOUN
easat-6033	331	21	in	in	ADP
easat-6033	331	22	a	a	DET
easat-6033	331	23	selected	select	VERB
easat-6033	331	24	district	district	NOUN
easat-6033	331	25	municipality	municipality	NOUN
easat-6033	331	26	in	in	ADP
easat-6033	331	27	south	south	PROPN
easat-6033	331	28	africa	africa	PROPN
easat-6033	331	29	,	,	PUNCT
easat-6033	331	30	"	"	PUNCT
easat-6033	331	31	international	international	ADJ
easat-6033	331	32	journal	journal	NOUN
easat-6033	331	33	of	of	ADP
easat-6033	331	34	economics	economic	NOUN
easat-6033	331	35	and	and	CCONJ
easat-6033	331	36	financial	financial	ADJ
easat-6033	331	37	issues	issue	NOUN
easat-6033	331	38	,	,	PUNCT
easat-6033	331	39	vol	vol	NOUN
easat-6033	331	40	.	.	PROPN
easat-6033	331	41	8	8	NUM
easat-6033	331	42	,	,	PUNCT
easat-6033	331	43	no	no	INTJ
easat-6033	331	44	.	.	NOUN
easat-6033	331	45	2	2	NUM
easat-6033	331	46	,	,	PUNCT
easat-6033	331	47	pp	pp	ADJ
easat-6033	331	48	.	.	PUNCT
easat-6033	332	1	277–283	277–283	NUM
easat-6033	332	2	,	,	PUNCT
easat-6033	332	3	2018	2018	NUM
easat-6033	332	4	.	.	PUNCT
easat-6033	333	1	[	[	X
easat-6033	333	2	2	2	NUM
easat-6033	333	3	]	]	X
easat-6033	333	4	republic	republic	NOUN
easat-6033	333	5	of	of	ADP
easat-6033	333	6	south	south	PROPN
easat-6033	333	7	africa	africa	PROPN
easat-6033	333	8	,	,	PUNCT
easat-6033	333	9	municipal	municipal	ADJ
easat-6033	333	10	property	property	NOUN
easat-6033	333	11	rates	rate	NOUN
easat-6033	333	12	act	act	VERB
easat-6033	333	13	.	.	PUNCT
easat-6033	334	1	pretoria	pretoria	NOUN
easat-6033	334	2	:	:	PUNCT
easat-6033	334	3	government	government	NOUN
easat-6033	334	4	printers	printer	NOUN
easat-6033	334	5	,	,	PUNCT
easat-6033	334	6	2004	2004	NUM
easat-6033	334	7	.	.	PUNCT
easat-6033	335	1	[	[	X
easat-6033	335	2	3	3	NUM
easat-6033	335	3	]	]	PUNCT
easat-6033	335	4	a.	a.	NOUN
easat-6033	335	5	o.	o.	PROPN
easat-6033	335	6	naburi	naburi	PROPN
easat-6033	335	7	,	,	PUNCT
easat-6033	335	8	"	"	PUNCT
easat-6033	335	9	an	an	DET
easat-6033	335	10	evaluation	evaluation	NOUN
easat-6033	335	11	of	of	ADP
easat-6033	335	12	property	property	NOUN
easat-6033	335	13	rates	rate	NOUN
easat-6033	335	14	collection	collection	NOUN
easat-6033	335	15	and	and	CCONJ
easat-6033	335	16	enforcement	enforcement	NOUN
easat-6033	335	17	in	in	ADP
easat-6033	335	18	devolved	devolve	VERB
easat-6033	335	19	systems	system	NOUN
easat-6033	335	20	of	of	ADP
easat-6033	335	21	governance	governance	NOUN
easat-6033	335	22	-	-	PUNCT
easat-6033	335	23	a	a	DET
easat-6033	335	24	case	case	NOUN
easat-6033	335	25	study	study	NOUN
easat-6033	335	26	of	of	ADP
easat-6033	335	27	nairobi	nairobi	PROPN
easat-6033	335	28	city	city	PROPN
easat-6033	335	29	county	county	PROPN
easat-6033	335	30	,	,	PUNCT
easat-6033	335	31	"	"	PUNCT
easat-6033	335	32	doctoral	doctoral	ADJ
easat-6033	335	33	dissertation	dissertation	NOUN
easat-6033	335	34	,	,	PUNCT
easat-6033	335	35	university	university	NOUN
easat-6033	335	36	of	of	ADP
easat-6033	335	37	nairobi	nairobi	PROPN
easat-6033	335	38	,	,	PUNCT
easat-6033	335	39	2017	2017	NUM
easat-6033	335	40	.	.	PUNCT
easat-6033	336	1	[	[	X
easat-6033	336	2	4	4	X
easat-6033	336	3	]	]	X
easat-6033	336	4	r.	r.	PROPN
easat-6033	336	5	kelly	kelly	PROPN
easat-6033	336	6	,	,	PUNCT
easat-6033	336	7	"	"	PUNCT
easat-6033	336	8	making	make	VERB
easat-6033	336	9	property	property	NOUN
easat-6033	336	10	tax	tax	NOUN
easat-6033	336	11	work	work	NOUN
easat-6033	336	12	,	,	PUNCT
easat-6033	336	13	"	"	PUNCT
easat-6033	336	14	international	international	ADJ
easat-6033	336	15	center	center	NOUN
easat-6033	336	16	for	for	ADP
easat-6033	336	17	public	public	ADJ
easat-6033	336	18	policy	policy	NOUN
easat-6033	336	19	,	,	PUNCT
easat-6033	336	20	georgia	georgia	PROPN
easat-6033	336	21	state	state	PROPN
easat-6033	336	22	university	university	PROPN
easat-6033	336	23	,	,	PUNCT
easat-6033	336	24	united	united	PROPN
easat-6033	336	25	states	states	PROPN
easat-6033	336	26	,	,	PUNCT
easat-6033	336	27	working	working	NOUN
easat-6033	336	28	paper	paper	NOUN
easat-6033	336	29	,	,	PUNCT
easat-6033	336	30	vol	vol	NOUN
easat-6033	336	31	.	.	PROPN
easat-6033	336	32	11	11	NUM
easat-6033	336	33	,	,	PUNCT
easat-6033	336	34	no	no	INTJ
easat-6033	336	35	.	.	NOUN
easat-6033	336	36	1	1	NUM
easat-6033	336	37	,	,	PUNCT
easat-6033	336	38	pp	pp	ADJ
easat-6033	336	39	.	.	PUNCT
easat-6033	337	1	1	1	NUM
easat-6033	337	2	-	-	SYM
easat-6033	337	3	31	31	NUM
easat-6033	337	4	,	,	PUNCT
easat-6033	337	5	2013	2013	NUM
easat-6033	337	6	.	.	PUNCT
easat-6033	338	1	[	[	X
easat-6033	338	2	5	5	X
easat-6033	338	3	]	]	PUNCT
easat-6033	338	4	m.	m.	NOUN
easat-6033	338	5	freire	freire	PROPN
easat-6033	338	6	and	and	CCONJ
easat-6033	338	7	m.	m.	NOUN
easat-6033	338	8	kopanyi	kopanyi	PROPN
easat-6033	338	9	,	,	PUNCT
easat-6033	338	10	"	"	PUNCT
easat-6033	338	11	asset	asset	NOUN
easat-6033	338	12	and	and	CCONJ
easat-6033	338	13	debt	debt	NOUN
easat-6033	338	14	management	management	NOUN
easat-6033	338	15	for	for	ADP
easat-6033	338	16	cities	city	NOUN
easat-6033	338	17	,	,	PUNCT
easat-6033	338	18	"	"	PUNCT
easat-6033	338	19	policy	policy	NOUN
easat-6033	338	20	note	note	NOUN
easat-6033	338	21	,	,	PUNCT
easat-6033	338	22	international	international	ADJ
easat-6033	338	23	growth	growth	NOUN
easat-6033	338	24	centre	centre	NOUN
easat-6033	338	25	,	,	PUNCT
easat-6033	338	26	london	london	PROPN
easat-6033	338	27	school	school	NOUN
easat-6033	338	28	of	of	ADP
easat-6033	338	29	economics	economic	NOUN
easat-6033	338	30	,	,	PUNCT
easat-6033	338	31	pp	pp	ADJ
easat-6033	338	32	.	.	PUNCT
easat-6033	339	1	20	20	NUM
easat-6033	339	2	-	-	SYM
easat-6033	339	3	27	27	NUM
easat-6033	339	4	,	,	PUNCT
easat-6033	339	5	2018	2018	NUM
easat-6033	339	6	.	.	PUNCT
easat-6033	340	1	https://doi.org/10.5430/rwe.v11n5p56	https://doi.org/10.5430/rwe.v11n5p56	PROPN
easat-6033	340	2	[	[	X
easat-6033	340	3	6	6	NUM
easat-6033	340	4	]	]	PUNCT
easat-6033	340	5	a.	a.	NOUN
easat-6033	340	6	białek‐jaworska	białek‐jaworska	PROPN
easat-6033	340	7	,	,	PUNCT
easat-6033	340	8	"	"	PUNCT
easat-6033	340	9	revenue	revenue	NOUN
easat-6033	340	10	diversification	diversification	NOUN
easat-6033	340	11	and	and	CCONJ
easat-6033	340	12	municipally	municipally	ADV
easat-6033	340	13	owned	own	VERB
easat-6033	340	14	companies	company	NOUN
easat-6033	340	15	’	'	PUNCT
easat-6033	340	16	role	role	NOUN
easat-6033	340	17	in	in	ADP
easat-6033	340	18	shaping	shape	VERB
easat-6033	340	19	the	the	DET
easat-6033	340	20	debt	debt	NOUN
easat-6033	340	21	of	of	ADP
easat-6033	340	22	municipalities	municipality	NOUN
easat-6033	340	23	,	,	PUNCT
easat-6033	340	24	"	"	PUNCT
easat-6033	340	25	annals	annal	NOUN
easat-6033	340	26	of	of	ADP
easat-6033	340	27	public	public	ADJ
easat-6033	340	28	and	and	CCONJ
easat-6033	340	29	cooperative	cooperative	ADJ
easat-6033	340	30	economics	economic	NOUN
easat-6033	340	31	,	,	PUNCT
easat-6033	340	32	vol	vol	NOUN
easat-6033	340	33	.	.	PROPN
easat-6033	340	34	93	93	NUM
easat-6033	340	35	,	,	PUNCT
easat-6033	340	36	no	no	INTJ
easat-6033	340	37	.	.	NOUN
easat-6033	340	38	4	4	NUM
easat-6033	340	39	,	,	PUNCT
easat-6033	340	40	pp	pp	ADJ
easat-6033	340	41	.	.	PUNCT
easat-6033	341	1	931	931	NUM
easat-6033	341	2	-	-	SYM
easat-6033	341	3	975	975	NUM
easat-6033	341	4	,	,	PUNCT
easat-6033	341	5	2022	2022	NUM
easat-6033	341	6	.	.	PUNCT
easat-6033	342	1	https://doi.org/10.1111/apce.12384	https://doi.org/10.1111/apce.12384	NOUN
easat-6033	343	1	[	[	X
easat-6033	343	2	7	7	X
easat-6033	343	3	]	]	PUNCT
easat-6033	343	4	j.	j.	PROPN
easat-6033	343	5	r.	r.	PROPN
easat-6033	343	6	schermerhorn	schermerhorn	PROPN
easat-6033	343	7	,	,	PUNCT
easat-6033	343	8	jr	jr	PROPN
easat-6033	343	9	.	.	PROPN
easat-6033	343	10	,	,	PUNCT
easat-6033	343	11	d.	d.	PROPN
easat-6033	343	12	g.	g.	PROPN
easat-6033	343	13	bachrach	bachrach	PROPN
easat-6033	343	14	,	,	PUNCT
easat-6033	343	15	and	and	CCONJ
easat-6033	343	16	b.	b.	PROPN
easat-6033	343	17	wright	wright	PROPN
easat-6033	343	18	,	,	PUNCT
easat-6033	343	19	management	management	NOUN
easat-6033	343	20	.	.	PUNCT
easat-6033	344	1	united	united	PROPN
easat-6033	344	2	states	states	PROPN
easat-6033	344	3	:	:	PUNCT
easat-6033	344	4	john	john	PROPN
easat-6033	344	5	wiley	wiley	PROPN
easat-6033	344	6	&	&	CCONJ
easat-6033	344	7	sons	son	NOUN
easat-6033	344	8	,	,	PUNCT
easat-6033	344	9	2020	2020	NUM
easat-6033	344	10	.	.	PUNCT
easat-6033	345	1	[	[	X
easat-6033	345	2	8	8	NUM
easat-6033	345	3	]	]	X
easat-6033	345	4	p.	p.	NOUN
easat-6033	345	5	c.	c.	PROPN
easat-6033	345	6	enwereji	enwereji	NOUN
easat-6033	345	7	,	,	PUNCT
easat-6033	345	8	"	"	PUNCT
easat-6033	345	9	payment	payment	NOUN
easat-6033	345	10	of	of	ADP
easat-6033	345	11	a	a	DET
easat-6033	345	12	residential	residential	ADJ
easat-6033	345	13	property	property	NOUN
easat-6033	345	14	rates	rate	NOUN
easat-6033	345	15	in	in	ADP
easat-6033	345	16	a	a	DET
easat-6033	345	17	district	district	NOUN
easat-6033	345	18	municipality	municipality	NOUN
easat-6033	345	19	of	of	ADP
easat-6033	345	20	south	south	PROPN
easat-6033	345	21	africa	africa	PROPN
easat-6033	345	22	,	,	PUNCT
easat-6033	345	23	"	"	PUNCT
easat-6033	345	24	master	master	PROPN
easat-6033	345	25	dissertationnorth	dissertationnorth	PROPN
easat-6033	345	26	west	west	PROPN
easat-6033	345	27	university	university	PROPN
easat-6033	345	28	,	,	PUNCT
easat-6033	345	29	south	south	PROPN
easat-6033	345	30	africa	africa	PROPN
easat-6033	345	31	,	,	PUNCT
easat-6033	345	32	2017	2017	NUM
easat-6033	345	33	.	.	PUNCT
easat-6033	346	1	[	[	X
easat-6033	346	2	9	9	X
easat-6033	346	3	]	]	PUNCT
easat-6033	346	4	v.	v.	PROPN
easat-6033	346	5	j.	j.	PROPN
easat-6033	346	6	tshikhundamalema	tshikhundamalema	PROPN
easat-6033	346	7	,	,	PUNCT
easat-6033	346	8	"	"	PUNCT
easat-6033	346	9	challenges	challenge	NOUN
easat-6033	346	10	of	of	ADP
easat-6033	346	11	financial	financial	ADJ
easat-6033	346	12	sustainability	sustainability	NOUN
easat-6033	346	13	in	in	ADP
easat-6033	346	14	a	a	DET
easat-6033	346	15	rural	rural	ADJ
easat-6033	346	16	municipality	municipality	NOUN
easat-6033	346	17	:	:	PUNCT
easat-6033	346	18	the	the	DET
easat-6033	346	19	case	case	NOUN
easat-6033	346	20	of	of	ADP
easat-6033	346	21	the	the	DET
easat-6033	346	22	musina	musina	ADJ
easat-6033	346	23	local	local	ADJ
easat-6033	346	24	municipality	municipality	NOUN
easat-6033	346	25	in	in	ADP
easat-6033	346	26	the	the	DET
easat-6033	346	27	limpopo	limpopo	PROPN
easat-6033	346	28	province	province	NOUN
easat-6033	346	29	of	of	ADP
easat-6033	346	30	south	south	PROPN
easat-6033	346	31	africa	africa	PROPN
easat-6033	346	32	,	,	PUNCT
easat-6033	346	33	"	"	PUNCT
easat-6033	346	34	doctoral	doctoral	ADJ
easat-6033	346	35	dissertation	dissertation	NOUN
easat-6033	346	36	,	,	PUNCT
easat-6033	346	37	2022	2022	NUM
easat-6033	346	38	.	.	PUNCT
easat-6033	347	1	[	[	X
easat-6033	347	2	10	10	NUM
easat-6033	347	3	]	]	X
easat-6033	347	4	p.	p.	NOUN
easat-6033	347	5	c.	c.	PROPN
easat-6033	347	6	enwereji	enwereji	PROPN
easat-6033	347	7	and	and	CCONJ
easat-6033	347	8	m.	m.	NOUN
easat-6033	347	9	potgieter	potgieter	NOUN
easat-6033	347	10	,	,	PUNCT
easat-6033	347	11	"	"	PUNCT
easat-6033	347	12	a	a	DET
easat-6033	347	13	payment	payment	NOUN
easat-6033	347	14	culture	culture	NOUN
easat-6033	347	15	framework	framework	NOUN
easat-6033	347	16	for	for	ADP
easat-6033	347	17	municipal	municipal	ADJ
easat-6033	347	18	services	service	NOUN
easat-6033	347	19	:	:	PUNCT
easat-6033	347	20	an	an	DET
easat-6033	347	21	empirical	empirical	ADJ
easat-6033	347	22	study	study	NOUN
easat-6033	347	23	,	,	PUNCT
easat-6033	347	24	"	"	PUNCT
easat-6033	347	25	research	research	NOUN
easat-6033	347	26	in	in	ADP
easat-6033	347	27	world	world	NOUN
easat-6033	347	28	economy	economy	NOUN
easat-6033	347	29	,	,	PUNCT
easat-6033	347	30	vol	vol	NOUN
easat-6033	347	31	.	.	PROPN
easat-6033	347	32	11	11	NUM
easat-6033	347	33	,	,	PUNCT
easat-6033	347	34	no	no	INTJ
easat-6033	347	35	.	.	NOUN
easat-6033	347	36	5	5	NUM
easat-6033	347	37	,	,	PUNCT
easat-6033	347	38	pp	pp	ADJ
easat-6033	347	39	.	.	PUNCT
easat-6033	348	1	56	56	NUM
easat-6033	348	2	-	-	SYM
easat-6033	348	3	71	71	NUM
easat-6033	348	4	,	,	PUNCT
easat-6033	348	5	2020	2020	NUM
easat-6033	348	6	.	.	PUNCT
easat-6033	349	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6033	349	2	https://doi.org/10.5430/rwe.v11n5p56	https://doi.org/10.5430/rwe.v11n5p56	PROPN
easat-6033	349	3	https://doi.org/10.1111/apce.12384	https://doi.org/10.1111/apce.12384	ADJ
easat-6033	349	4	600	600	NUM
easat-6033	349	5	edelweiss	edelweiss	PROPN
easat-6033	349	6	applied	apply	VERB
easat-6033	349	7	science	science	NOUN
easat-6033	349	8	and	and	CCONJ
easat-6033	349	9	technology	technology	NOUN
easat-6033	349	10	issn	issn	PROPN
easat-6033	349	11	:	:	PUNCT
easat-6033	349	12	2576	2576	NUM
easat-6033	349	13	-	-	SYM
easat-6033	349	14	8484	8484	NUM
easat-6033	349	15	vol	vol	NOUN
easat-6033	349	16	.	.	PROPN
easat-6033	350	1	9	9	NUM
easat-6033	350	2	,	,	PUNCT
easat-6033	350	3	no	no	INTJ
easat-6033	350	4	.	.	NOUN
easat-6033	351	1	4	4	NUM
easat-6033	351	2	:	:	SYM
easat-6033	351	3	588	588	NUM
easat-6033	351	4	-	-	SYM
easat-6033	351	5	601	601	NUM
easat-6033	351	6	,	,	PUNCT
easat-6033	351	7	2025	2025	NUM
easat-6033	351	8	doi	doi	NOUN
easat-6033	351	9	:	:	PUNCT
easat-6033	351	10	10.55214/25768484.v9i4.6033	10.55214/25768484.v9i4.6033	NUM
easat-6033	351	11	©	©	PROPN
easat-6033	351	12	2025	2025	NUM
easat-6033	351	13	by	by	ADP
easat-6033	351	14	the	the	DET
easat-6033	351	15	author	author	NOUN
easat-6033	351	16	;	;	PUNCT
easat-6033	351	17	licensee	licensee	PROPN
easat-6033	351	18	learning	learning	NOUN
easat-6033	351	19	gate	gate	NOUN
easat-6033	352	1	[	[	X
easat-6033	352	2	11	11	NUM
easat-6033	352	3	]	]	PUNCT
easat-6033	352	4	m.	m.	NOUN
easat-6033	352	5	m.	m.	PROPN
easat-6033	352	6	emily	emily	PROPN
easat-6033	352	7	and	and	CCONJ
easat-6033	352	8	g.	g.	PROPN
easat-6033	352	9	muyengwa	muyengwa	PROPN
easat-6033	352	10	,	,	PUNCT
easat-6033	352	11	"	"	PUNCT
easat-6033	352	12	maintenance	maintenance	NOUN
easat-6033	352	13	of	of	ADP
easat-6033	352	14	municipality	municipality	NOUN
easat-6033	352	15	infrastructure	infrastructure	NOUN
easat-6033	352	16	:	:	PUNCT
easat-6033	352	17	a	a	DET
easat-6033	352	18	case	case	NOUN
easat-6033	352	19	study	study	NOUN
easat-6033	352	20	on	on	ADP
easat-6033	352	21	service	service	NOUN
easat-6033	352	22	delivery	delivery	NOUN
easat-6033	352	23	in	in	ADP
easat-6033	352	24	limpopo	limpopo	PROPN
easat-6033	352	25	province	province	PROPN
easat-6033	352	26	at	at	ADP
easat-6033	352	27	south	south	PROPN
easat-6033	352	28	africa	africa	PROPN
easat-6033	352	29	,	,	PUNCT
easat-6033	352	30	"	"	PUNCT
easat-6033	352	31	american	american	ADJ
easat-6033	352	32	journal	journal	PROPN
easat-6033	352	33	of	of	ADP
easat-6033	352	34	operations	operation	NOUN
easat-6033	352	35	research	research	NOUN
easat-6033	352	36	,	,	PUNCT
easat-6033	352	37	vol	vol	NOUN
easat-6033	352	38	.	.	PROPN
easat-6033	353	1	11	11	NUM
easat-6033	353	2	,	,	PUNCT
easat-6033	353	3	no	no	INTJ
easat-6033	353	4	.	.	NOUN
easat-6033	353	5	6	6	NUM
easat-6033	353	6	,	,	PUNCT
easat-6033	353	7	pp	pp	ADJ
easat-6033	353	8	.	.	PUNCT
easat-6033	354	1	309–323	309–323	NUM
easat-6033	354	2	,	,	PUNCT
easat-6033	354	3	2021	2021	NUM
easat-6033	354	4	.	.	PUNCT
easat-6033	355	1	https://doi.org/10.4236/ajor.2021.116017	https://doi.org/10.4236/ajor.2021.116017	ADP
easat-6033	355	2	[	[	X
easat-6033	355	3	12	12	NUM
easat-6033	355	4	]	]	PUNCT
easat-6033	355	5	s.	s.	PROPN
easat-6033	355	6	p.	p.	PROPN
easat-6033	355	7	marivate	marivate	PROPN
easat-6033	355	8	,	,	PUNCT
easat-6033	355	9	"	"	PUNCT
easat-6033	355	10	the	the	DET
easat-6033	355	11	impact	impact	NOUN
easat-6033	355	12	of	of	ADP
easat-6033	355	13	entrepreneurial	entrepreneurial	ADJ
easat-6033	355	14	skills	skill	NOUN
easat-6033	355	15	on	on	ADP
easat-6033	355	16	the	the	DET
easat-6033	355	17	viability	viability	NOUN
easat-6033	355	18	and	and	CCONJ
easat-6033	355	19	long	long	ADJ
easat-6033	355	20	-	-	PUNCT
easat-6033	355	21	term	term	NOUN
easat-6033	355	22	survival	survival	NOUN
easat-6033	355	23	of	of	ADP
easat-6033	355	24	small	small	ADJ
easat-6033	355	25	businesses	business	NOUN
easat-6033	355	26	:	:	PUNCT
easat-6033	355	27	a	a	DET
easat-6033	355	28	case	case	NOUN
easat-6033	355	29	of	of	ADP
easat-6033	355	30	the	the	DET
easat-6033	355	31	city	city	NOUN
easat-6033	355	32	of	of	ADP
easat-6033	355	33	tshwane	tshwane	NOUN
easat-6033	355	34	,	,	PUNCT
easat-6033	355	35	south	south	PROPN
easat-6033	355	36	africa	africa	PROPN
easat-6033	355	37	,	,	PUNCT
easat-6033	355	38	"	"	PUNCT
easat-6033	355	39	european	european	ADJ
easat-6033	355	40	journal	journal	PROPN
easat-6033	355	41	of	of	ADP
easat-6033	355	42	business	business	NOUN
easat-6033	355	43	,	,	PUNCT
easat-6033	355	44	economics	economic	NOUN
easat-6033	355	45	and	and	CCONJ
easat-6033	355	46	accountancy	accountancy	NOUN
easat-6033	355	47	,	,	PUNCT
easat-6033	355	48	vol	vol	NOUN
easat-6033	355	49	.	.	PROPN
easat-6033	355	50	2	2	NUM
easat-6033	355	51	,	,	PUNCT
easat-6033	355	52	no	no	INTJ
easat-6033	355	53	.	.	NOUN
easat-6033	355	54	2	2	NUM
easat-6033	355	55	,	,	PUNCT
easat-6033	355	56	pp	pp	ADJ
easat-6033	355	57	.	.	PUNCT
easat-6033	356	1	53–72	53–72	NUM
easat-6033	356	2	,	,	PUNCT
easat-6033	356	3	2014	2014	NUM
easat-6033	356	4	.	.	PUNCT
easat-6033	357	1	[	[	X
easat-6033	357	2	13	13	NUM
easat-6033	357	3	]	]	X
easat-6033	357	4	s.	s.	PROPN
easat-6033	357	5	khale	khale	PROPN
easat-6033	357	6	,	,	PUNCT
easat-6033	357	7	"	"	PUNCT
easat-6033	357	8	assessment	assessment	NOUN
easat-6033	357	9	of	of	ADP
easat-6033	357	10	the	the	DET
easat-6033	357	11	quality	quality	NOUN
easat-6033	357	12	of	of	ADP
easat-6033	357	13	municipal	municipal	ADJ
easat-6033	357	14	services	service	NOUN
easat-6033	357	15	in	in	ADP
easat-6033	357	16	the	the	DET
easat-6033	357	17	city	city	NOUN
easat-6033	357	18	of	of	ADP
easat-6033	357	19	tshwane	tshwane	NOUN
easat-6033	357	20	,	,	PUNCT
easat-6033	357	21	south	south	PROPN
easat-6033	357	22	africa	africa	PROPN
easat-6033	357	23	,	,	PUNCT
easat-6033	357	24	"	"	PUNCT
easat-6033	357	25	journal	journal	NOUN
easat-6033	357	26	of	of	ADP
easat-6033	357	27	corporate	corporate	ADJ
easat-6033	357	28	governance	governance	NOUN
easat-6033	357	29	and	and	CCONJ
easat-6033	357	30	control	control	NOUN
easat-6033	357	31	,	,	PUNCT
easat-6033	357	32	vol	vol	NOUN
easat-6033	357	33	.	.	PROPN
easat-6033	357	34	13	13	NUM
easat-6033	357	35	,	,	PUNCT
easat-6033	357	36	no	no	INTJ
easat-6033	357	37	.	.	NOUN
easat-6033	357	38	1	1	NUM
easat-6033	357	39	,	,	PUNCT
easat-6033	357	40	pp	pp	ADJ
easat-6033	357	41	.	.	PUNCT
easat-6033	357	42	678	678	NUM
easat-6033	357	43	-	-	SYM
easat-6033	357	44	695	695	NUM
easat-6033	357	45	,	,	PUNCT
easat-6033	357	46	2015	2015	NUM
easat-6033	357	47	.	.	PUNCT
easat-6033	358	1	[	[	X
easat-6033	358	2	14	14	NUM
easat-6033	358	3	]	]	X
easat-6033	358	4	e.	e.	PROPN
easat-6033	358	5	johnson	johnson	PROPN
easat-6033	358	6	,	,	PUNCT
easat-6033	358	7	between	between	ADP
easat-6033	358	8	liberalisation	liberalisation	NOUN
easat-6033	358	9	and	and	CCONJ
easat-6033	358	10	state	state	NOUN
easat-6033	358	11	capture	capture	NOUN
easat-6033	358	12	:	:	PUNCT
easat-6033	358	13	a	a	DET
easat-6033	358	14	deeper	deep	ADJ
easat-6033	358	15	look	look	NOUN
easat-6033	358	16	at	at	ADP
easat-6033	358	17	the	the	DET
easat-6033	358	18	case	case	NOUN
easat-6033	358	19	of	of	ADP
easat-6033	358	20	eskom	eskom	PROPN
easat-6033	358	21	.	.	PUNCT
easat-6033	359	1	in	in	ADP
easat-6033	359	2	anatomy	anatomy	NOUN
easat-6033	359	3	of	of	ADP
easat-6033	359	4	state	state	NOUN
easat-6033	359	5	capture	capture	NOUN
easat-6033	359	6	.	.	PUNCT
easat-6033	360	1	south	south	PROPN
easat-6033	360	2	africa	africa	PROPN
easat-6033	360	3	:	:	PUNCT
easat-6033	360	4	state	state	PROPN
easat-6033	360	5	capture	capture	PROPN
easat-6033	360	6	commission	commission	PROPN
easat-6033	360	7	,	,	PUNCT
easat-6033	360	8	republic	republic	NOUN
easat-6033	360	9	of	of	ADP
easat-6033	360	10	south	south	PROPN
easat-6033	360	11	africa	africa	PROPN
easat-6033	360	12	,	,	PUNCT
easat-6033	360	13	2021	2021	NUM
easat-6033	360	14	.	.	PUNCT
easat-6033	361	1	[	[	X
easat-6033	361	2	15	15	NUM
easat-6033	361	3	]	]	X
easat-6033	361	4	h.	h.	PROPN
easat-6033	361	5	nassaji	nassaji	PROPN
easat-6033	361	6	,	,	PUNCT
easat-6033	361	7	"	"	PUNCT
easat-6033	361	8	good	good	ADJ
easat-6033	361	9	qualitative	qualitative	ADJ
easat-6033	361	10	research	research	NOUN
easat-6033	361	11	,	,	PUNCT
easat-6033	361	12	"	"	PUNCT
easat-6033	361	13	language	language	NOUN
easat-6033	361	14	teaching	teaching	NOUN
easat-6033	361	15	research	research	NOUN
easat-6033	361	16	,	,	PUNCT
easat-6033	361	17	vol	vol	NOUN
easat-6033	361	18	.	.	PROPN
easat-6033	361	19	24	24	NUM
easat-6033	361	20	,	,	PUNCT
easat-6033	361	21	no	no	INTJ
easat-6033	361	22	.	.	NOUN
easat-6033	361	23	4	4	NUM
easat-6033	361	24	,	,	PUNCT
easat-6033	361	25	pp	pp	ADJ
easat-6033	361	26	.	.	PUNCT
easat-6033	362	1	427–431	427–431	NUM
easat-6033	362	2	,	,	PUNCT
easat-6033	362	3	2020	2020	NUM
easat-6033	362	4	.	.	PUNCT
easat-6033	363	1	https://doi.org/10.1177/1362168820941282	https://doi.org/10.1177/1362168820941282	PUNCT
easat-6033	364	1	[	[	X
easat-6033	364	2	16	16	NUM
easat-6033	364	3	]	]	PUNCT
easat-6033	364	4	m.	m.	NOUN
easat-6033	364	5	savin	savin	PROPN
easat-6033	364	6	-	-	PUNCT
easat-6033	364	7	baden	baden	PROPN
easat-6033	364	8	and	and	CCONJ
easat-6033	364	9	c.	c.	PROPN
easat-6033	364	10	major	major	PROPN
easat-6033	364	11	,	,	PUNCT
easat-6033	364	12	qualitative	qualitative	ADJ
easat-6033	364	13	research	research	NOUN
easat-6033	364	14	:	:	PUNCT
easat-6033	364	15	the	the	DET
easat-6033	364	16	essential	essential	ADJ
easat-6033	364	17	guide	guide	NOUN
easat-6033	364	18	to	to	ADP
easat-6033	364	19	theory	theory	NOUN
easat-6033	364	20	and	and	CCONJ
easat-6033	364	21	practice	practice	NOUN
easat-6033	364	22	.	.	PUNCT
easat-6033	365	1	united	united	PROPN
easat-6033	365	2	kingdom	kingdom	PROPN
easat-6033	365	3	:	:	PUNCT
easat-6033	365	4	routledge	routledge	PROPN
easat-6033	365	5	,	,	PUNCT
easat-6033	365	6	2023	2023	NUM
easat-6033	365	7	.	.	PUNCT
easat-6033	366	1	[	[	X
easat-6033	366	2	17	17	NUM
easat-6033	366	3	]	]	X
easat-6033	366	4	p.	p.	NOUN
easat-6033	366	5	c.	c.	PROPN
easat-6033	366	6	enwereji	enwereji	PROPN
easat-6033	366	7	and	and	CCONJ
easat-6033	366	8	d.	d.	PROPN
easat-6033	366	9	uwizeyimana	uwizeyimana	PROPN
easat-6033	366	10	,	,	PUNCT
easat-6033	366	11	"	"	PUNCT
easat-6033	366	12	municipal	municipal	ADJ
easat-6033	366	13	consumer	consumer	NOUN
easat-6033	366	14	debt	debt	NOUN
easat-6033	366	15	in	in	ADP
easat-6033	366	16	south	south	ADJ
easat-6033	366	17	african	african	ADJ
easat-6033	366	18	municipalities	municipality	NOUN
easat-6033	366	19	:	:	PUNCT
easat-6033	366	20	contexts	context	NOUN
easat-6033	366	21	,	,	PUNCT
easat-6033	366	22	causes	cause	NOUN
easat-6033	366	23	,	,	PUNCT
easat-6033	366	24	and	and	CCONJ
easat-6033	366	25	realities	reality	NOUN
easat-6033	366	26	,	,	PUNCT
easat-6033	366	27	"	"	PUNCT
easat-6033	366	28	african	african	ADJ
easat-6033	366	29	journal	journal	NOUN
easat-6033	366	30	of	of	ADP
easat-6033	366	31	public	public	ADJ
easat-6033	366	32	affairs	affair	NOUN
easat-6033	366	33	,	,	PUNCT
easat-6033	366	34	vol	vol	NOUN
easat-6033	366	35	.	.	PROPN
easat-6033	366	36	12	12	NUM
easat-6033	366	37	,	,	PUNCT
easat-6033	366	38	no	no	INTJ
easat-6033	366	39	.	.	NOUN
easat-6033	366	40	1	1	NUM
easat-6033	366	41	,	,	PUNCT
easat-6033	366	42	pp	pp	ADJ
easat-6033	366	43	.	.	PUNCT
easat-6033	367	1	17–35	17–35	NUM
easat-6033	367	2	,	,	PUNCT
easat-6033	367	3	2020	2020	NUM
easat-6033	367	4	.	.	PUNCT
easat-6033	368	1	[	[	X
easat-6033	368	2	18	18	NUM
easat-6033	368	3	]	]	X
easat-6033	368	4	b.	b.	PROPN
easat-6033	368	5	khumalo	khumalo	PROPN
easat-6033	368	6	,	,	PUNCT
easat-6033	368	7	"	"	PUNCT
easat-6033	368	8	sustaining	sustain	VERB
easat-6033	368	9	municipal	municipal	ADJ
easat-6033	368	10	finance	finance	NOUN
easat-6033	368	11	:	:	PUNCT
easat-6033	368	12	making	make	VERB
easat-6033	368	13	local	local	ADJ
easat-6033	368	14	government	government	NOUN
easat-6033	368	15	work	work	NOUN
easat-6033	368	16	,	,	PUNCT
easat-6033	368	17	"	"	PUNCT
easat-6033	368	18	financial	financial	ADJ
easat-6033	368	19	and	and	CCONJ
easat-6033	368	20	fiscal	fiscal	ADJ
easat-6033	368	21	commission	commission	NOUN
easat-6033	368	22	:	:	PUNCT
easat-6033	368	23	report	report	NOUN
easat-6033	368	24	on	on	ADP
easat-6033	368	25	the	the	DET
easat-6033	368	26	local	local	ADJ
easat-6033	368	27	government	government	NOUN
easat-6033	368	28	fiscal	fiscal	ADJ
easat-6033	368	29	framework	framework	NOUN
easat-6033	368	30	public	public	ADJ
easat-6033	368	31	hearing	hearing	NOUN
easat-6033	368	32	,	,	PUNCT
easat-6033	368	33	vol	vol	NOUN
easat-6033	368	34	.	.	PROPN
easat-6033	369	1	1	1	NUM
easat-6033	369	2	,	,	PUNCT
easat-6033	369	3	no	no	INTJ
easat-6033	369	4	.	.	NOUN
easat-6033	369	5	6	6	NUM
easat-6033	369	6	,	,	PUNCT
easat-6033	369	7	pp	pp	ADJ
easat-6033	369	8	.	.	PUNCT
easat-6033	370	1	1	1	NUM
easat-6033	370	2	-	-	SYM
easat-6033	370	3	10	10	NUM
easat-6033	370	4	,	,	PUNCT
easat-6033	370	5	2012	2012	NUM
easat-6033	370	6	.	.	PUNCT
easat-6033	371	1	[	[	X
easat-6033	371	2	19	19	NUM
easat-6033	371	3	]	]	X
easat-6033	371	4	republic	republic	NOUN
easat-6033	371	5	of	of	ADP
easat-6033	371	6	south	south	PROPN
easat-6033	371	7	africa	africa	PROPN
easat-6033	371	8	,	,	PUNCT
easat-6033	371	9	municipal	municipal	ADJ
easat-6033	371	10	systems	systems	PROPN
easat-6033	371	11	act	act	PROPN
easat-6033	371	12	.	.	PUNCT
easat-6033	372	1	pretoria	pretoria	NOUN
easat-6033	372	2	:	:	PUNCT
easat-6033	372	3	government	government	NOUN
easat-6033	372	4	printers	printer	NOUN
easat-6033	372	5	,	,	PUNCT
easat-6033	372	6	2000	2000	NUM
easat-6033	372	7	.	.	PUNCT
easat-6033	373	1	[	[	X
easat-6033	373	2	20	20	NUM
easat-6033	373	3	]	]	SYM
easat-6033	373	4	republic	republic	NOUN
easat-6033	373	5	of	of	ADP
easat-6033	373	6	south	south	PROPN
easat-6033	373	7	africa	africa	PROPN
easat-6033	373	8	,	,	PUNCT
easat-6033	373	9	constitution	constitution	NOUN
easat-6033	373	10	of	of	ADP
easat-6033	373	11	the	the	DET
easat-6033	373	12	republic	republic	NOUN
easat-6033	373	13	of	of	ADP
easat-6033	373	14	south	south	PROPN
easat-6033	373	15	africa	africa	PROPN
easat-6033	373	16	.	.	PUNCT
easat-6033	374	1	pretoria	pretoria	PROPN
easat-6033	374	2	:	:	PUNCT
easat-6033	374	3	government	government	NOUN
easat-6033	374	4	printers	printer	NOUN
easat-6033	374	5	,	,	PUNCT
easat-6033	374	6	1996	1996	NUM
easat-6033	374	7	.	.	PUNCT
easat-6033	375	1	[	[	X
easat-6033	375	2	21	21	NUM
easat-6033	375	3	]	]	X
easat-6033	375	4	o.	o.	PROPN
easat-6033	375	5	fjielstad	fjielstad	PROPN
easat-6033	375	6	,	,	PUNCT
easat-6033	375	7	c.	c.	PROPN
easat-6033	375	8	schulz	schulz	PROPN
easat-6033	375	9	-	-	PUNCT
easat-6033	375	10	hherzenberg	hherzenberg	PROPN
easat-6033	375	11	,	,	PUNCT
easat-6033	375	12	and	and	CCONJ
easat-6033	375	13	i.	i.	PROPN
easat-6033	375	14	sjurse	sjurse	PROPN
easat-6033	375	15	,	,	PUNCT
easat-6033	375	16	"	"	PUNCT
easat-6033	375	17	peoples	people	NOUN
easat-6033	375	18	view	view	NOUN
easat-6033	375	19	of	of	ADP
easat-6033	375	20	taxation	taxation	NOUN
easat-6033	375	21	in	in	ADP
easat-6033	375	22	africa	africa	PROPN
easat-6033	375	23	:	:	PUNCT
easat-6033	375	24	a	a	DET
easat-6033	375	25	review	review	NOUN
easat-6033	375	26	of	of	ADP
easat-6033	375	27	research	research	NOUN
easat-6033	375	28	on	on	ADP
easat-6033	375	29	determinants	determinant	NOUN
easat-6033	375	30	of	of	ADP
easat-6033	375	31	tax	tax	NOUN
easat-6033	375	32	compliance	compliance	NOUN
easat-6033	375	33	,	,	PUNCT
easat-6033	375	34	"	"	PUNCT
easat-6033	375	35	mpra	mpra	PROPN
easat-6033	375	36	working	working	PROPN
easat-6033	375	37	paper	paper	NOUN
easat-6033	375	38	,	,	PUNCT
easat-6033	375	39	vol	vol	NOUN
easat-6033	375	40	.	.	PROPN
easat-6033	375	41	2	2	NUM
easat-6033	375	42	,	,	PUNCT
easat-6033	375	43	no	no	INTJ
easat-6033	375	44	.	.	NOUN
easat-6033	375	45	2	2	NUM
easat-6033	375	46	,	,	PUNCT
easat-6033	375	47	pp	pp	ADJ
easat-6033	375	48	.	.	PUNCT
easat-6033	376	1	8	8	NUM
easat-6033	376	2	-	-	SYM
easat-6033	376	3	12	12	NUM
easat-6033	376	4	,	,	PUNCT
easat-6033	376	5	2012	2012	NUM
easat-6033	376	6	.	.	PUNCT
easat-6033	377	1	[	[	X
easat-6033	377	2	22	22	NUM
easat-6033	377	3	]	]	PUNCT
easat-6033	377	4	m.	m.	NOUN
easat-6033	377	5	g.	g.	PROPN
easat-6033	377	6	allingham	allingham	PROPN
easat-6033	377	7	and	and	CCONJ
easat-6033	377	8	a.	a.	NOUN
easat-6033	377	9	sandmo	sandmo	PROPN
easat-6033	377	10	,	,	PUNCT
easat-6033	377	11	"	"	PUNCT
easat-6033	377	12	income	income	NOUN
easat-6033	377	13	tax	tax	NOUN
easat-6033	377	14	evasion	evasion	NOUN
easat-6033	377	15	:	:	PUNCT
easat-6033	377	16	a	a	DET
easat-6033	377	17	theoretical	theoretical	ADJ
easat-6033	377	18	analysis	analysis	NOUN
easat-6033	377	19	,	,	PUNCT
easat-6033	377	20	"	"	PUNCT
easat-6033	377	21	journal	journal	NOUN
easat-6033	377	22	of	of	ADP
easat-6033	377	23	public	public	ADJ
easat-6033	377	24	economics	economic	NOUN
easat-6033	377	25	,	,	PUNCT
easat-6033	377	26	vol	vol	NOUN
easat-6033	377	27	.	.	PROPN
easat-6033	377	28	1	1	NUM
easat-6033	377	29	,	,	PUNCT
easat-6033	377	30	no	no	INTJ
easat-6033	377	31	.	.	PUNCT
easat-6033	378	1	3–4	3–4	NUM
easat-6033	378	2	,	,	PUNCT
easat-6033	378	3	pp	pp	ADJ
easat-6033	378	4	.	.	PUNCT
easat-6033	379	1	323–338	323–338	NUM
easat-6033	379	2	,	,	PUNCT
easat-6033	379	3	1972	1972	NUM
easat-6033	379	4	.	.	PUNCT
easat-6033	380	1	https://doi.org/10.1016/0047-2727(72)90010-2	https://doi.org/10.1016/0047-2727(72)90010-2	VERB
easat-6033	380	2	[	[	X
easat-6033	380	3	23	23	NUM
easat-6033	380	4	]	]	X
easat-6033	380	5	n.	n.	PROPN
easat-6033	380	6	h.	h.	PROPN
easat-6033	380	7	a.	a.	PROPN
easat-6033	380	8	rahman	rahman	PROPN
easat-6033	380	9	,	,	PUNCT
easat-6033	380	10	s.	s.	PROPN
easat-6033	380	11	ismail	ismail	PROPN
easat-6033	380	12	,	,	PUNCT
easat-6033	380	13	and	and	CCONJ
easat-6033	380	14	a.	a.	PROPN
easat-6033	380	15	r.	r.	PROPN
easat-6033	380	16	ridzuan	ridzuan	PROPN
easat-6033	380	17	,	,	PUNCT
easat-6033	380	18	"	"	PUNCT
easat-6033	380	19	how	how	SCONJ
easat-6033	380	20	does	do	AUX
easat-6033	380	21	public	public	ADJ
easat-6033	380	22	debt	debt	NOUN
easat-6033	380	23	affect	affect	VERB
easat-6033	380	24	economic	economic	ADJ
easat-6033	380	25	growth	growth	NOUN
easat-6033	380	26	?	?	PUNCT
easat-6033	381	1	a	a	DET
easat-6033	381	2	systematic	systematic	ADJ
easat-6033	381	3	review	review	NOUN
easat-6033	381	4	,	,	PUNCT
easat-6033	381	5	"	"	PUNCT
easat-6033	381	6	cogent	cogent	NOUN
easat-6033	381	7	business	business	NOUN
easat-6033	381	8	&	&	CCONJ
easat-6033	381	9	management	management	PROPN
easat-6033	381	10	,	,	PUNCT
easat-6033	381	11	vol	vol	NOUN
easat-6033	381	12	.	.	PROPN
easat-6033	381	13	6	6	NUM
easat-6033	381	14	,	,	PUNCT
easat-6033	381	15	no	no	INTJ
easat-6033	381	16	.	.	NOUN
easat-6033	381	17	1	1	NUM
easat-6033	381	18	,	,	PUNCT
easat-6033	381	19	p.	p.	NOUN
easat-6033	381	20	1701339	1701339	NUM
easat-6033	381	21	,	,	PUNCT
easat-6033	381	22	2019	2019	NUM
easat-6033	381	23	.	.	PUNCT
easat-6033	381	24	https://doi.org/10.1080/23311975.2019.1701339	https://doi.org/10.1080/23311975.2019.1701339	PROPN
easat-6033	382	1	[	[	X
easat-6033	382	2	24	24	NUM
easat-6033	382	3	]	]	PUNCT
easat-6033	382	4	m.	m.	NOUN
easat-6033	382	5	ahlborn	ahlborn	NOUN
easat-6033	382	6	and	and	CCONJ
easat-6033	382	7	r.	r.	PROPN
easat-6033	382	8	schweickert	schweickert	PROPN
easat-6033	382	9	,	,	PUNCT
easat-6033	382	10	"	"	PUNCT
easat-6033	382	11	public	public	ADJ
easat-6033	382	12	debt	debt	NOUN
easat-6033	382	13	and	and	CCONJ
easat-6033	382	14	economic	economic	ADJ
easat-6033	382	15	growth	growth	NOUN
easat-6033	382	16	:	:	PUNCT
easat-6033	382	17	economic	economic	ADJ
easat-6033	382	18	systems	system	NOUN
easat-6033	382	19	matter	matter	NOUN
easat-6033	382	20	,	,	PUNCT
easat-6033	382	21	"	"	PUNCT
easat-6033	382	22	international	international	ADJ
easat-6033	382	23	economics	economic	NOUN
easat-6033	382	24	and	and	CCONJ
easat-6033	382	25	economic	economic	ADJ
easat-6033	382	26	policy	policy	NOUN
easat-6033	382	27	,	,	PUNCT
easat-6033	382	28	vol	vol	NOUN
easat-6033	382	29	.	.	PROPN
easat-6033	382	30	15	15	NUM
easat-6033	382	31	,	,	PUNCT
easat-6033	382	32	pp	pp	ADJ
easat-6033	382	33	.	.	PUNCT
easat-6033	383	1	373–403	373–403	NUM
easat-6033	383	2	,	,	PUNCT
easat-6033	383	3	2018	2018	NUM
easat-6033	383	4	.	.	PUNCT
easat-6033	384	1	https://doi.org/10.1007/s10368-017-0386-6	https://doi.org/10.1007/s10368-017-0386-6	X
easat-6033	385	1	[	[	X
easat-6033	385	2	25	25	NUM
easat-6033	385	3	]	]	PUNCT
easat-6033	385	4	b.	b.	PROPN
easat-6033	385	5	eichengreen	eichengreen	PROPN
easat-6033	385	6	,	,	PUNCT
easat-6033	385	7	a.	a.	PROPN
easat-6033	385	8	el	el	PROPN
easat-6033	385	9	-	-	PUNCT
easat-6033	385	10	ganainy	ganainy	PROPN
easat-6033	385	11	,	,	PUNCT
easat-6033	385	12	r.	r.	PROPN
easat-6033	385	13	esteves	esteves	PROPN
easat-6033	385	14	,	,	PUNCT
easat-6033	385	15	and	and	CCONJ
easat-6033	385	16	k.	k.	PROPN
easat-6033	385	17	j.	j.	PROPN
easat-6033	385	18	mitchener	mitchener	PROPN
easat-6033	385	19	,	,	PUNCT
easat-6033	385	20	"	"	PUNCT
easat-6033	385	21	public	public	ADJ
easat-6033	385	22	debt	debt	NOUN
easat-6033	385	23	through	through	ADP
easat-6033	385	24	the	the	DET
easat-6033	385	25	ages	age	NOUN
easat-6033	385	26	(	(	PUNCT
easat-6033	385	27	no	no	INTJ
easat-6033	385	28	.	.	PUNCT
easat-6033	386	1	w25494	w25494	NOUN
easat-6033	386	2	)	)	PUNCT
easat-6033	387	1	,	,	PUNCT
easat-6033	387	2	"	"	PUNCT
easat-6033	387	3	national	national	ADJ
easat-6033	387	4	bureau	bureau	NOUN
easat-6033	387	5	of	of	ADP
easat-6033	387	6	economic	economic	ADJ
easat-6033	387	7	research	research	NOUN
easat-6033	387	8	,	,	PUNCT
easat-6033	387	9	2019	2019	NUM
easat-6033	387	10	.	.	PUNCT
easat-6033	388	1	[	[	X
easat-6033	388	2	26	26	NUM
easat-6033	388	3	]	]	PUNCT
easat-6033	388	4	s.	s.	PROPN
easat-6033	388	5	bashe	bashe	PROPN
easat-6033	388	6	,	,	PUNCT
easat-6033	388	7	"	"	PUNCT
easat-6033	388	8	debt	debt	NOUN
easat-6033	388	9	control	control	NOUN
easat-6033	388	10	and	and	CCONJ
easat-6033	388	11	credit	credit	NOUN
easat-6033	388	12	control	control	NOUN
easat-6033	388	13	mechanisms	mechanism	NOUN
easat-6033	388	14	,	,	PUNCT
easat-6033	388	15	"	"	PUNCT
easat-6033	388	16	retrieved	retrieve	VERB
easat-6033	388	17	:	:	PUNCT
easat-6033	388	18	http://www.esi-africa.com/wpcontent/uploads/i/p/siyabulela-bashe_invest.pdf	http://www.esi-africa.com/wpcontent/uploads/i/p/siyabulela-bashe_invest.pdf	PROPN
easat-6033	388	19	.	.	PUNCT
easat-6033	389	1	[	[	X
easat-6033	389	2	accessed	access	VERB
easat-6033	389	3	20th	20th	ADJ
easat-6033	389	4	april	april	PROPN
easat-6033	389	5	2024	2024	NUM
easat-6033	389	6	]	]	PUNCT
easat-6033	389	7	,	,	PUNCT
easat-6033	389	8	2013	2013	NUM
easat-6033	389	9	.	.	PUNCT
easat-6033	390	1	[	[	X
easat-6033	390	2	27	27	NUM
easat-6033	390	3	]	]	PUNCT
easat-6033	390	4	k.	k.	NOUN
easat-6033	391	1	blind	blind	PROPN
easat-6033	391	2	,	,	PUNCT
easat-6033	391	3	"	"	PUNCT
easat-6033	391	4	the	the	DET
easat-6033	391	5	impact	impact	NOUN
easat-6033	391	6	of	of	ADP
easat-6033	391	7	standardization	standardization	NOUN
easat-6033	391	8	and	and	CCONJ
easat-6033	391	9	standards	standard	NOUN
easat-6033	391	10	on	on	ADP
easat-6033	391	11	innovation	innovation	NOUN
easat-6033	391	12	,	,	PUNCT
easat-6033	391	13	"	"	PUNCT
easat-6033	391	14	nesta	nesta	NOUN
easat-6033	391	15	working	working	NOUN
easat-6033	391	16	paper	paper	NOUN
easat-6033	391	17	,	,	PUNCT
easat-6033	391	18	vol	vol	NOUN
easat-6033	391	19	.	.	PROPN
easat-6033	391	20	13	13	NUM
easat-6033	391	21	,	,	PUNCT
easat-6033	391	22	no	no	INTJ
easat-6033	391	23	.	.	NOUN
easat-6033	391	24	15	15	NUM
easat-6033	391	25	,	,	PUNCT
easat-6033	391	26	pp	pp	ADJ
easat-6033	391	27	.	.	PUNCT
easat-6033	392	1	1	1	NUM
easat-6033	392	2	-	-	SYM
easat-6033	392	3	21	21	NUM
easat-6033	392	4	,	,	PUNCT
easat-6033	392	5	2013	2013	NUM
easat-6033	392	6	.	.	PUNCT
easat-6033	393	1	[	[	X
easat-6033	393	2	28	28	NUM
easat-6033	393	3	]	]	X
easat-6033	393	4	v.	v.	PROPN
easat-6033	393	5	ferraris	ferraris	PROPN
easat-6033	393	6	,	,	PUNCT
easat-6033	393	7	f.	f.	PROPN
easat-6033	393	8	bosco	bosco	PROPN
easat-6033	393	9	,	,	PUNCT
easat-6033	393	10	g.	g.	PROPN
easat-6033	393	11	cafiero	cafiero	PROPN
easat-6033	393	12	,	,	PUNCT
easat-6033	393	13	e.	e.	PROPN
easat-6033	393	14	d’angelo	d’angelo	PROPN
easat-6033	393	15	,	,	PUNCT
easat-6033	393	16	y.	y.	PROPN
easat-6033	393	17	suloyeva	suloyeva	PROPN
easat-6033	393	18	,	,	PUNCT
easat-6033	393	19	and	and	CCONJ
easat-6033	393	20	b.	b.	PROPN
easat-6033	393	21	j.	j.	PROPN
easat-6033	393	22	koops	koops	PROPN
easat-6033	393	23	,	,	PUNCT
easat-6033	393	24	"	"	PUNCT
easat-6033	393	25	defining	define	VERB
easat-6033	393	26	profiling	profiling	NOUN
easat-6033	393	27	,	,	PUNCT
easat-6033	393	28	"	"	PUNCT
easat-6033	393	29	european	european	PROPN
easat-6033	393	30	union	union	PROPN
easat-6033	393	31	working	work	VERB
easat-6033	393	32	paper	paper	NOUN
easat-6033	393	33	on	on	ADP
easat-6033	393	34	protecting	protect	VERB
easat-6033	393	35	citizens	citizen	NOUN
easat-6033	393	36	’	’	PART
easat-6033	393	37	rights	right	NOUN
easat-6033	393	38	,	,	PUNCT
easat-6033	393	39	fighting	fight	VERB
easat-6033	393	40	illicit	illicit	ADJ
easat-6033	393	41	profiling	profiling	NOUN
easat-6033	393	42	,	,	PUNCT
easat-6033	393	43	vol	vol	NOUN
easat-6033	393	44	.	.	PROPN
easat-6033	393	45	19	19	NUM
easat-6033	393	46	,	,	PUNCT
easat-6033	393	47	no	no	INTJ
easat-6033	393	48	.	.	NOUN
easat-6033	393	49	1	1	NUM
easat-6033	393	50	,	,	PUNCT
easat-6033	393	51	pp	pp	ADJ
easat-6033	393	52	.	.	PUNCT
easat-6033	394	1	2	2	NUM
easat-6033	394	2	-	-	SYM
easat-6033	394	3	16	16	NUM
easat-6033	394	4	,	,	PUNCT
easat-6033	394	5	2013	2013	NUM
easat-6033	394	6	.	.	PUNCT
easat-6033	395	1	[	[	X
easat-6033	395	2	29	29	NUM
easat-6033	395	3	]	]	X
easat-6033	395	4	united	united	PROPN
easat-6033	395	5	states	states	PROPN
easat-6033	395	6	agency	agency	PROPN
easat-6033	395	7	for	for	ADP
easat-6033	395	8	international	international	ADJ
easat-6033	395	9	development	development	NOUN
easat-6033	395	10	(	(	PUNCT
easat-6033	395	11	usaid	usaid	PROPN
easat-6033	395	12	)	)	PUNCT
easat-6033	395	13	,	,	PUNCT
easat-6033	395	14	"	"	PUNCT
easat-6033	395	15	leadership	leadership	NOUN
easat-6033	395	16	in	in	ADP
easat-6033	395	17	public	public	ADJ
easat-6033	395	18	finance	finance	NOUN
easat-6033	395	19	,	,	PUNCT
easat-6033	395	20	"	"	PUNCT
easat-6033	395	21	information	information	NOUN
easat-6033	395	22	technology	technology	NOUN
easat-6033	395	23	for	for	ADP
easat-6033	395	24	tax	tax	NOUN
easat-6033	395	25	administration	administration	NOUN
easat-6033	395	26	,	,	PUNCT
easat-6033	395	27	vol	vol	NOUN
easat-6033	395	28	.	.	PROPN
easat-6033	396	1	7	7	NUM
easat-6033	396	2	,	,	PUNCT
easat-6033	396	3	no	no	INTJ
easat-6033	396	4	.	.	NOUN
easat-6033	396	5	2	2	NUM
easat-6033	396	6	,	,	PUNCT
easat-6033	396	7	pp	pp	ADJ
easat-6033	396	8	.	.	PUNCT
easat-6033	397	1	11	11	NUM
easat-6033	397	2	-	-	SYM
easat-6033	397	3	17	17	NUM
easat-6033	397	4	,	,	PUNCT
easat-6033	397	5	2013	2013	NUM
easat-6033	397	6	.	.	PUNCT
easat-6033	398	1	[	[	X
easat-6033	398	2	30	30	NUM
easat-6033	398	3	]	]	X
easat-6033	398	4	l.	l.	PROPN
easat-6033	398	5	c.	c.	PROPN
easat-6033	398	6	ghee	ghee	PROPN
easat-6033	398	7	,	,	PUNCT
easat-6033	398	8	"	"	PUNCT
easat-6033	398	9	effective	effective	ADJ
easat-6033	398	10	credit	credit	NOUN
easat-6033	398	11	management	management	NOUN
easat-6033	398	12	and	and	CCONJ
easat-6033	398	13	debt	debt	NOUN
easat-6033	398	14	recovery	recovery	NOUN
easat-6033	398	15	strategies	strategy	NOUN
easat-6033	398	16	,	,	PUNCT
easat-6033	398	17	"	"	PUNCT
easat-6033	398	18	retrieved	retrieve	VERB
easat-6033	398	19	:	:	PUNCT
easat-6033	398	20	http://peligotraining.com/coursedetails/effct%20credit%20mgmt%20debt%20recovery%20strat	http://peligotraining.com/coursedetails/effct%20credit%20mgmt%20debt%20recovery%20strat	NOUN
easat-6033	398	21	.	.	PUNCT
easat-6033	399	1	[	[	X
easat-6033	399	2	accessed	access	VERB
easat-6033	399	3	20th	20th	ADJ
easat-6033	399	4	january	january	NOUN
easat-6033	399	5	2024	2024	NUM
easat-6033	399	6	]	]	PUNCT
easat-6033	399	7	,	,	PUNCT
easat-6033	399	8	2007	2007	NUM
easat-6033	399	9	.	.	PUNCT
easat-6033	400	1	[	[	X
easat-6033	400	2	31	31	NUM
easat-6033	400	3	]	]	PUNCT
easat-6033	400	4	b.	b.	PROPN
easat-6033	400	5	scarlet	scarlet	PROPN
easat-6033	400	6	,	,	PUNCT
easat-6033	400	7	"	"	PUNCT
easat-6033	400	8	financial	financial	ADJ
easat-6033	400	9	accounting	accounting	NOUN
easat-6033	400	10	and	and	CCONJ
easat-6033	400	11	tax	tax	NOUN
easat-6033	400	12	principles	principle	NOUN
easat-6033	400	13	,	,	PUNCT
easat-6033	400	14	"	"	PUNCT
easat-6033	400	15	retrieved	retrieve	VERB
easat-6033	400	16	:	:	PUNCT
easat-6033	400	17	http://www.cimaglobal.com/documents/student%20docs/f1june2009fmarticle.pdf	http://www.cimaglobal.com/documents/student%20docs/f1june2009fmarticle.pdf	PROPN
easat-6033	400	18	.	.	PUNCT
easat-6033	401	1	[	[	X
easat-6033	401	2	accessed	access	VERB
easat-6033	401	3	03	03	NUM
easat-6033	401	4	may	may	PROPN
easat-6033	401	5	2024	2024	NUM
easat-6033	401	6	]	]	PUNCT
easat-6033	401	7	,	,	PUNCT
easat-6033	401	8	2009	2009	NUM
easat-6033	401	9	.	.	PUNCT
easat-6033	402	1	[	[	X
easat-6033	402	2	32	32	NUM
easat-6033	402	3	]	]	PUNCT
easat-6033	402	4	d.	d.	PROPN
easat-6033	402	5	d.	d.	PROPN
easat-6033	402	6	rowley	rowley	PROPN
easat-6033	402	7	,	,	PUNCT
easat-6033	402	8	"	"	PUNCT
easat-6033	402	9	problem	problem	NOUN
easat-6033	402	10	management	management	NOUN
easat-6033	402	11	and	and	CCONJ
easat-6033	402	12	escalation	escalation	NOUN
easat-6033	402	13	process	process	NOUN
easat-6033	402	14	,	,	PUNCT
easat-6033	402	15	"	"	PUNCT
easat-6033	402	16	retrieved	retrieve	VERB
easat-6033	402	17	:	:	PUNCT
easat-6033	402	18	https://jive.com/includes/downloads/contracts/.../escalation-process.pdf	https://jive.com/includes/downloads/contracts/.../escalation-process.pdf	NUM
easat-6033	402	19	.	.	PUNCT
easat-6033	403	1	[	[	X
easat-6033	403	2	accessed	access	VERB
easat-6033	403	3	20th	20th	ADJ
easat-6033	403	4	december	december	PROPN
easat-6033	403	5	2023	2023	NUM
easat-6033	403	6	]	]	PUNCT
easat-6033	403	7	,	,	PUNCT
easat-6033	403	8	2013	2013	NUM
easat-6033	403	9	.	.	PUNCT
easat-6033	404	1	[	[	X
easat-6033	404	2	33	33	NUM
easat-6033	404	3	]	]	PUNCT
easat-6033	404	4	j.	j.	PROPN
easat-6033	404	5	ulzheimer	ulzheimer	PROPN
easat-6033	404	6	,	,	PUNCT
easat-6033	404	7	"	"	PUNCT
easat-6033	404	8	debts	debt	NOUN
easat-6033	404	9	improve	improve	VERB
easat-6033	404	10	my	my	PRON
easat-6033	404	11	credit	credit	NOUN
easat-6033	404	12	score	score	NOUN
easat-6033	404	13	?	?	PUNCT
easat-6033	404	14	,	,	PUNCT
easat-6033	404	15	"	"	PUNCT
easat-6033	404	16	retrieved	retrieve	VERB
easat-6033	404	17	:	:	PUNCT
easat-6033	404	18	http://www.creditsesame.com/blog/will-paying-offdelinquent	http://www.creditsesame.com/blog/will-paying-offdelinquent	PROPN
easat-6033	404	19	-debts	-debt	NOUN
easat-6033	404	20	-	-	PUNCT
easat-6033	404	21	improve	improve	VERB
easat-6033	404	22	-	-	PUNCT
easat-6033	404	23	my	my	PRON
easat-6033	404	24	-	-	PUNCT
easat-6033	404	25	credit	credit	NOUN
easat-6033	404	26	-	-	PUNCT
easat-6033	404	27	score/.	score/.	NOUN
easat-6033	405	1	[	[	X
easat-6033	405	2	accessed	access	VERB
easat-6033	405	3	6th	6th	ADJ
easat-6033	405	4	august	august	PROPN
easat-6033	405	5	2023	2023	NUM
easat-6033	405	6	]	]	PUNCT
easat-6033	405	7	,	,	PUNCT
easat-6033	405	8	2016	2016	NUM
easat-6033	405	9	.	.	PUNCT
easat-6033	406	1	[	[	X
easat-6033	406	2	34	34	NUM
easat-6033	406	3	]	]	X
easat-6033	406	4	b.	b.	PROPN
easat-6033	406	5	wittlinger	wittlinger	PROPN
easat-6033	406	6	,	,	PUNCT
easat-6033	406	7	l.	l.	PROPN
easat-6033	406	8	carranza	carranza	PROPN
easat-6033	406	9	,	,	PUNCT
easat-6033	406	10	and	and	CCONJ
easat-6033	406	11	t.	t.	PROPN
easat-6033	406	12	mori	mori	PROPN
easat-6033	406	13	,	,	PUNCT
easat-6033	406	14	"	"	PUNCT
easat-6033	406	15	best	good	ADJ
easat-6033	406	16	practices	practice	NOUN
easat-6033	406	17	in	in	ADP
easat-6033	406	18	collections	collection	NOUN
easat-6033	406	19	strategies	strategy	NOUN
easat-6033	406	20	,	,	PUNCT
easat-6033	406	21	"	"	PUNCT
easat-6033	406	22	retrieved	retrieve	VERB
easat-6033	406	23	:	:	PUNCT
easat-6033	406	24	http://www.smartcampaign.org/storage/documents/tools_and_resources/accion_best_practice_in_collection_strategies.pdf	http://www.smartcampaign.org/storage/documents/tools_and_resources/accion_best_practice_in_collection_strategies.pdf	X
easat-6033	406	25	.	.	PUNCT
easat-6033	407	1	[	[	X
easat-6033	407	2	accessed	access	VERB
easat-6033	407	3	18th	18th	ADJ
easat-6033	407	4	february	february	NOUN
easat-6033	407	5	2024	2024	NUM
easat-6033	407	6	]	]	PUNCT
easat-6033	407	7	,	,	PUNCT
easat-6033	407	8	2008	2008	NUM
easat-6033	407	9	.	.	PUNCT
easat-6033	408	1	[	[	X
easat-6033	408	2	35	35	NUM
easat-6033	408	3	]	]	X
easat-6033	408	4	l.	l.	PROPN
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easat-6033	408	6	and	and	CCONJ
easat-6033	408	7	l.	l.	PROPN
easat-6033	408	8	parrish	parrish	PROPN
easat-6033	408	9	,	,	PUNCT
easat-6033	408	10	"	"	PUNCT
easat-6033	408	11	debt	debt	NOUN
easat-6033	408	12	collection	collection	NOUN
easat-6033	408	13	and	and	CCONJ
easat-6033	408	14	debt	debt	NOUN
easat-6033	408	15	buying	buying	NOUN
easat-6033	408	16	:	:	PUNCT
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easat-6033	408	18	state	state	NOUN
easat-6033	408	19	of	of	ADP
easat-6033	408	20	lending	lending	NOUN
easat-6033	408	21	in	in	ADP
easat-6033	408	22	america	america	PROPN
easat-6033	408	23	&	&	CCONJ
easat-6033	408	24	its	its	PRON
easat-6033	408	25	impact	impact	NOUN
easat-6033	408	26	on	on	ADP
easat-6033	408	27	u.s	u.s	PROPN
easat-6033	408	28	.	.	PROPN
easat-6033	408	29	households	household	NOUN
easat-6033	408	30	,	,	PUNCT
easat-6033	408	31	"	"	PUNCT
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easat-6033	408	35	lending	lending	NOUN
easat-6033	408	36	,	,	PUNCT
easat-6033	408	37	vol	vol	NOUN
easat-6033	408	38	.	.	PROPN
easat-6033	409	1	48	48	NUM
easat-6033	409	2	,	,	PUNCT
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easat-6033	409	4	.	.	NOUN
easat-6033	409	5	1	1	NUM
easat-6033	409	6	,	,	PUNCT
easat-6033	409	7	pp	pp	ADJ
easat-6033	409	8	.	.	PUNCT
easat-6033	410	1	2	2	NUM
easat-6033	410	2	-	-	SYM
easat-6033	410	3	27	27	NUM
easat-6033	410	4	,	,	PUNCT
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easat-6033	410	6	.	.	PUNCT
easat-6033	411	1	[	[	X
easat-6033	411	2	36	36	NUM
easat-6033	411	3	]	]	PUNCT
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easat-6033	411	5	d.	d.	PROPN
easat-6033	411	6	glasser	glasser	PROPN
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easat-6033	411	8	j.	j.	PROPN
easat-6033	411	9	wright	wright	PROPN
easat-6033	411	10	,	,	PUNCT
easat-6033	411	11	"	"	PUNCT
easat-6033	411	12	south	south	ADJ
easat-6033	411	13	african	african	ADJ
easat-6033	411	14	municipalities	municipality	NOUN
easat-6033	411	15	in	in	ADP
easat-6033	411	16	financial	financial	ADJ
easat-6033	411	17	distress	distress	NOUN
easat-6033	411	18	:	:	PUNCT
easat-6033	411	19	what	what	PRON
easat-6033	411	20	can	can	AUX
easat-6033	411	21	be	be	AUX
easat-6033	411	22	done	do	VERB
easat-6033	411	23	?	?	PUNCT
easat-6033	411	24	,	,	PUNCT
easat-6033	411	25	"	"	PUNCT
easat-6033	411	26	law	law	NOUN
easat-6033	411	27	,	,	PUNCT
easat-6033	411	28	democracy	democracy	NOUN
easat-6033	411	29	&	&	CCONJ
easat-6033	411	30	development	development	NOUN
easat-6033	411	31	,	,	PUNCT
easat-6033	411	32	vol	vol	NOUN
easat-6033	411	33	.	.	PROPN
easat-6033	412	1	24	24	NUM
easat-6033	412	2	,	,	PUNCT
easat-6033	412	3	no	no	INTJ
easat-6033	412	4	.	.	NOUN
easat-6033	412	5	1	1	NUM
easat-6033	412	6	,	,	PUNCT
easat-6033	412	7	pp	pp	ADJ
easat-6033	412	8	.	.	PUNCT
easat-6033	413	1	413	413	NUM
easat-6033	413	2	-	-	SYM
easat-6033	413	3	441	441	NUM
easat-6033	413	4	,	,	PUNCT
easat-6033	413	5	2020	2020	NUM
easat-6033	413	6	.	.	PUNCT
easat-6033	414	1	https://doi.org/10.17159/2077-4907/2020/ldd.v24i1.81	https://doi.org/10.17159/2077-4907/2020/ldd.v24i1.81	NUM
easat-6033	415	1	[	[	X
easat-6033	415	2	37	37	NUM
easat-6033	415	3	]	]	PUNCT
easat-6033	415	4	p.	p.	PROPN
easat-6033	415	5	c.	c.	PROPN
easat-6033	415	6	enwereji	enwereji	NOUN
easat-6033	415	7	,	,	PUNCT
easat-6033	415	8	"	"	PUNCT
easat-6033	415	9	a	a	DET
easat-6033	415	10	payment	payment	NOUN
easat-6033	415	11	culture	culture	NOUN
easat-6033	415	12	framework	framework	NOUN
easat-6033	415	13	for	for	ADP
easat-6033	415	14	municipal	municipal	ADJ
easat-6033	415	15	services	service	NOUN
easat-6033	415	16	in	in	ADP
easat-6033	415	17	the	the	DET
easat-6033	415	18	north	north	NOUN
easat-6033	415	19	west	west	PROPN
easat-6033	415	20	province	province	PROPN
easat-6033	415	21	of	of	ADP
easat-6033	415	22	south	south	PROPN
easat-6033	415	23	africa	africa	PROPN
easat-6033	415	24	,	,	PUNCT
easat-6033	415	25	"	"	PUNCT
easat-6033	415	26	doctoral	doctoral	PROPN
easat-6033	415	27	thesisnorth	thesisnorth	PROPN
easat-6033	415	28	west	west	PROPN
easat-6033	415	29	university	university	PROPN
easat-6033	415	30	,	,	PUNCT
easat-6033	415	31	south	south	PROPN
easat-6033	415	32	africa	africa	PROPN
easat-6033	415	33	,	,	PUNCT
easat-6033	415	34	2019	2019	NUM
easat-6033	415	35	.	.	PUNCT
easat-6033	416	1	[	[	X
easat-6033	416	2	38	38	NUM
easat-6033	416	3	]	]	PUNCT
easat-6033	416	4	b.	b.	PROPN
easat-6033	416	5	w.	w.	PROPN
easat-6033	416	6	tuite	tuite	PROPN
easat-6033	416	7	,	,	PUNCT
easat-6033	416	8	"	"	PUNCT
easat-6033	416	9	distressed	distressed	ADJ
easat-6033	416	10	assets	asset	NOUN
easat-6033	416	11	:	:	PUNCT
easat-6033	416	12	overview	overview	NOUN
easat-6033	416	13	of	of	ADP
easat-6033	416	14	debt	debt	NOUN
easat-6033	416	15	sales	sale	NOUN
easat-6033	416	16	,	,	PUNCT
easat-6033	416	17	"	"	PUNCT
easat-6033	416	18	denver	denver	PROPN
easat-6033	416	19	:	:	PUNCT
easat-6033	416	20	commercial	commercial	ADJ
easat-6033	416	21	lending	lending	NOUN
easat-6033	416	22	review	review	NOUN
easat-6033	416	23	,	,	PUNCT
easat-6033	416	24	vol	vol	NOUN
easat-6033	416	25	.	.	PROPN
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easat-6033	417	2	-	-	SYM
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easat-6033	421	26	-	-	SYM
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easat-6033	423	2	:	:	SYM
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easat-6033	423	4	-	-	SYM
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easat-6033	424	15	,	,	PUNCT
easat-6033	424	16	"	"	PUNCT
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easat-6033	424	18	:	:	PUNCT
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easat-6033	426	15	,	,	PUNCT
easat-6033	426	16	"	"	PUNCT
easat-6033	426	17	retrieved	retrieve	VERB
easat-6033	426	18	:	:	PUNCT
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easat-6033	427	9	.	.	PUNCT
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easat-6033	432	2	-	-	SYM
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easat-6033	440	7	"	"	PUNCT
easat-6033	440	8	a	a	DET
easat-6033	440	9	survey	survey	NOUN
easat-6033	440	10	of	of	ADP
easat-6033	440	11	property	property	NOUN
easat-6033	440	12	tax	tax	NOUN
easat-6033	440	13	systems	system	NOUN
easat-6033	440	14	in	in	ADP
easat-6033	440	15	europe	europe	PROPN
easat-6033	440	16	,	,	PUNCT
easat-6033	440	17	"	"	PUNCT
easat-6033	440	18	department	department	NOUN
easat-6033	440	19	of	of	ADP
easat-6033	440	20	taxes	taxis	NOUN
easat-6033	440	21	and	and	CCONJ
easat-6033	440	22	customs	customs	PROPN
easat-6033	440	23	slovenian	slovenian	PROPN
easat-6033	440	24	ministry	ministry	PROPN
easat-6033	440	25	of	of	ADP
easat-6033	440	26	finance	finance	PROPN
easat-6033	440	27	report	report	NOUN
easat-6033	440	28	,	,	PUNCT
easat-6033	440	29	vol	vol	NOUN
easat-6033	440	30	.	.	PROPN
easat-6033	440	31	20	20	NUM
easat-6033	440	32	,	,	PUNCT
easat-6033	440	33	no	no	INTJ
easat-6033	440	34	.	.	NOUN
easat-6033	440	35	1	1	NUM
easat-6033	440	36	,	,	PUNCT
easat-6033	440	37	pp	pp	ADJ
easat-6033	440	38	.	.	PUNCT
easat-6033	441	1	1	1	NUM
easat-6033	441	2	-	-	SYM
easat-6033	441	3	114	114	NUM
easat-6033	441	4	,	,	PUNCT
easat-6033	441	5	2001	2001	NUM
easat-6033	441	6	.	.	PUNCT
easat-6033	442	1	http://www.bdlive.co.za/economy/2015/06/01/cape-town-reduces-proposed-rates-increase	http://www.bdlive.co.za/economy/2015/06/01/cape-town-reduces-proposed-rates-increase	PROPN
easat-6033	442	2	http://albertonrecord.co.za/34747/rebates-on-rates-and-taxes-for-20142015	http://albertonrecord.co.za/34747/rebates-on-rates-and-taxes-for-20142015	PROPN
easat-6033	442	3	http://albertonrecord.co.za/34747/rebates-on-rates-and-taxes-for-20142015	http://albertonrecord.co.za/34747/rebates-on-rates-and-taxes-for-20142015	PROPN
easat-6033	442	4	http://www.municipalaffairs.alberta.ca/documents/as/ab_guideptyassmt_finrev.pdf	http://www.municipalaffairs.alberta.ca/documents/as/ab_guideptyassmt_finrev.pdf	PROPN