id	sid	tid	token	lemma	pos
esutjss-116	1	1	287	287	NUM
esutjss-116	1	2	internally	internally	ADV
esutjss-116	1	3	generated	generate	VERB
esutjss-116	1	4	revenue	revenue	NOUN
esutjss-116	1	5	in	in	ADP
esutjss-116	1	6	nigeria	nigeria	PROPN
esutjss-116	1	7	:	:	PUNCT
esutjss-116	1	8	prospects	prospect	NOUN
esutjss-116	1	9	and	and	CCONJ
esutjss-116	1	10	challenges	challenge	VERB
esutjss-116	1	11	fidelia	fidelia	PROPN
esutjss-116	1	12	nebechi	nebechi	PROPN
esutjss-116	1	13	onuigbo	onuigbo	PROPN
esutjss-116	1	14	department	department	PROPN
esutjss-116	1	15	of	of	ADP
esutjss-116	1	16	economics	economics	PROPN
esutjss-116	1	17	enugu	enugu	PROPN
esutjss-116	1	18	state	state	PROPN
esutjss-116	1	19	university	university	PROPN
esutjss-116	1	20	of	of	ADP
esutjss-116	1	21	science	science	PROPN
esutjss-116	1	22	&	&	CCONJ
esutjss-116	1	23	technology	technology	PROPN
esutjss-116	1	24	enugu	enugu	PROPN
esutjss-116	1	25	,	,	PUNCT
esutjss-116	1	26	enugu	enugu	PROPN
esutjss-116	1	27	state	state	PROPN
esutjss-116	1	28	,	,	PUNCT
esutjss-116	1	29	nigeria	nigeria	PROPN
esutjss-116	1	30	ifeifeonuigbo@yahoo.com	ifeifeonuigbo@yahoo.com	X
esutjss-116	2	1	abstract	abstract	ADJ
esutjss-116	2	2	revenue	revenue	NOUN
esutjss-116	2	3	generation	generation	NOUN
esutjss-116	2	4	is	be	AUX
esutjss-116	2	5	the	the	DET
esutjss-116	2	6	nucleus	nucleus	NOUN
esutjss-116	2	7	and	and	CCONJ
esutjss-116	2	8	the	the	DET
esutjss-116	2	9	path	path	NOUN
esutjss-116	2	10	to	to	ADP
esutjss-116	2	11	modern	modern	ADJ
esutjss-116	2	12	development	development	NOUN
esutjss-116	2	13	.	.	PUNCT
esutjss-116	3	1	thus	thus	ADV
esutjss-116	3	2	,	,	PUNCT
esutjss-116	3	3	this	this	DET
esutjss-116	3	4	study	study	NOUN
esutjss-116	3	5	assessed	assess	VERB
esutjss-116	3	6	the	the	DET
esutjss-116	3	7	challenges	challenge	NOUN
esutjss-116	3	8	of	of	ADP
esutjss-116	3	9	internally	internally	ADV
esutjss-116	3	10	generated	generate	VERB
esutjss-116	3	11	revenue	revenue	NOUN
esutjss-116	3	12	in	in	ADP
esutjss-116	3	13	nigeria	nigeria	PROPN
esutjss-116	3	14	and	and	CCONJ
esutjss-116	3	15	various	various	ADJ
esutjss-116	3	16	ways	way	NOUN
esutjss-116	3	17	of	of	ADP
esutjss-116	3	18	enhancing	enhance	VERB
esutjss-116	3	19	internal	internal	ADJ
esutjss-116	3	20	revenue	revenue	NOUN
esutjss-116	3	21	generation	generation	NOUN
esutjss-116	3	22	in	in	ADP
esutjss-116	3	23	the	the	DET
esutjss-116	3	24	states	state	NOUN
esutjss-116	3	25	.	.	PUNCT
esutjss-116	4	1	the	the	DET
esutjss-116	4	2	methodology	methodology	NOUN
esutjss-116	4	3	adopted	adopt	VERB
esutjss-116	4	4	for	for	ADP
esutjss-116	4	5	this	this	DET
esutjss-116	4	6	study	study	NOUN
esutjss-116	4	7	is	be	AUX
esutjss-116	4	8	the	the	DET
esutjss-116	4	9	technique	technique	NOUN
esutjss-116	4	10	of	of	ADP
esutjss-116	4	11	content	content	ADJ
esutjss-116	4	12	analysis	analysis	NOUN
esutjss-116	4	13	and	and	CCONJ
esutjss-116	4	14	data	datum	NOUN
esutjss-116	4	15	sourced	source	VERB
esutjss-116	4	16	from	from	ADP
esutjss-116	4	17	published	publish	VERB
esutjss-116	4	18	documents	document	NOUN
esutjss-116	4	19	used	use	VERB
esutjss-116	4	20	for	for	ADP
esutjss-116	4	21	data	datum	NOUN
esutjss-116	4	22	analysis	analysis	NOUN
esutjss-116	4	23	.	.	PUNCT
esutjss-116	5	1	the	the	DET
esutjss-116	5	2	result	result	NOUN
esutjss-116	5	3	from	from	ADP
esutjss-116	5	4	the	the	DET
esutjss-116	5	5	analysis	analysis	NOUN
esutjss-116	5	6	showed	show	VERB
esutjss-116	5	7	that	that	SCONJ
esutjss-116	5	8	the	the	DET
esutjss-116	5	9	various	various	ADJ
esutjss-116	5	10	methods	method	NOUN
esutjss-116	5	11	of	of	ADP
esutjss-116	5	12	generating	generate	VERB
esutjss-116	5	13	internal	internal	ADJ
esutjss-116	5	14	revenue	revenue	NOUN
esutjss-116	5	15	,	,	PUNCT
esutjss-116	5	16	which	which	PRON
esutjss-116	5	17	include	include	VERB
esutjss-116	5	18	taxes	taxis	NOUN
esutjss-116	5	19	,	,	PUNCT
esutjss-116	5	20	borrowing	borrowing	NOUN
esutjss-116	5	21	and	and	CCONJ
esutjss-116	5	22	sell	sell	NOUN
esutjss-116	5	23	of	of	ADP
esutjss-116	5	24	bonds	bond	NOUN
esutjss-116	5	25	by	by	ADP
esutjss-116	5	26	the	the	DET
esutjss-116	5	27	governments	government	NOUN
esutjss-116	5	28	are	be	AUX
esutjss-116	5	29	not	not	PART
esutjss-116	5	30	adequate	adequate	ADJ
esutjss-116	5	31	.	.	PUNCT
esutjss-116	6	1	the	the	DET
esutjss-116	6	2	implication	implication	NOUN
esutjss-116	6	3	of	of	ADP
esutjss-116	6	4	these	these	DET
esutjss-116	6	5	findings	finding	NOUN
esutjss-116	6	6	show	show	VERB
esutjss-116	6	7	that	that	SCONJ
esutjss-116	6	8	revenue	revenue	NOUN
esutjss-116	6	9	administration	administration	NOUN
esutjss-116	6	10	agencies	agency	NOUN
esutjss-116	6	11	need	need	VERB
esutjss-116	6	12	to	to	PART
esutjss-116	6	13	be	be	AUX
esutjss-116	6	14	reformed	reform	VERB
esutjss-116	6	15	and	and	CCONJ
esutjss-116	6	16	enhanced	enhance	VERB
esutjss-116	6	17	for	for	ADP
esutjss-116	6	18	effective	effective	ADJ
esutjss-116	6	19	revenue	revenue	NOUN
esutjss-116	6	20	generation	generation	NOUN
esutjss-116	6	21	.	.	PUNCT
esutjss-116	7	1	keywords	keyword	NOUN
esutjss-116	7	2	:	:	PUNCT
esutjss-116	7	3	fiscal	fiscal	ADJ
esutjss-116	7	4	federalism	federalism	NOUN
esutjss-116	7	5	,	,	PUNCT
esutjss-116	7	6	federalism	federalism	NOUN
esutjss-116	7	7	,	,	PUNCT
esutjss-116	7	8	internally	internally	ADV
esutjss-116	7	9	generated	generate	VERB
esutjss-116	7	10	revenue	revenue	NOUN
esutjss-116	7	11	,	,	PUNCT
esutjss-116	7	12	revenue	revenue	NOUN
esutjss-116	7	13	,	,	PUNCT
esutjss-116	7	14	states	state	NOUN
esutjss-116	7	15	.	.	PUNCT
esutjss-116	8	1	introduction	introduction	NOUN
esutjss-116	8	2	in	in	ADP
esutjss-116	8	3	2019	2019	NUM
esutjss-116	8	4	,	,	PUNCT
esutjss-116	8	5	states	state	NOUN
esutjss-116	8	6	’	'	PUNCT
esutjss-116	8	7	internally	internally	ADV
esutjss-116	8	8	generated	generate	VERB
esutjss-116	8	9	revenues	revenue	NOUN
esutjss-116	8	10	(	(	PUNCT
esutjss-116	8	11	igrs	igrs	NOUN
esutjss-116	8	12	)	)	PUNCT
esutjss-116	8	13	slipped	slip	VERB
esutjss-116	8	14	implying	imply	VERB
esutjss-116	8	15	an	an	DET
esutjss-116	8	16	increasing	increase	VERB
esutjss-116	8	17	dependence	dependence	NOUN
esutjss-116	8	18	on	on	ADP
esutjss-116	8	19	federal	federal	ADJ
esutjss-116	8	20	accounts	account	NOUN
esutjss-116	8	21	allocation	allocation	NOUN
esutjss-116	8	22	(	(	PUNCT
esutjss-116	8	23	faac	faac	NOUN
esutjss-116	8	24	)	)	PUNCT
esutjss-116	8	25	to	to	PART
esutjss-116	8	26	fund	fund	VERB
esutjss-116	8	27	state	state	NOUN
esutjss-116	8	28	governments	government	NOUN
esutjss-116	8	29	’	’	PART
esutjss-116	8	30	expenditures	expenditure	NOUN
esutjss-116	8	31	,	,	PUNCT
esutjss-116	8	32	much	much	ADJ
esutjss-116	8	33	of	of	ADP
esutjss-116	8	34	which	which	PRON
esutjss-116	8	35	is	be	AUX
esutjss-116	8	36	recurrent	recurrent	ADJ
esutjss-116	8	37	.	.	PUNCT
esutjss-116	9	1	two	two	NUM
esutjss-116	9	2	per	per	ADP
esutjss-116	9	3	cent	cent	NOUN
esutjss-116	9	4	dip	dip	NOUN
esutjss-116	9	5	in	in	ADP
esutjss-116	9	6	revenue	revenue	NOUN
esutjss-116	9	7	mobilisation	mobilisation	NOUN
esutjss-116	9	8	,	,	PUNCT
esutjss-116	9	9	which	which	PRON
esutjss-116	9	10	was	be	AUX
esutjss-116	9	11	what	what	PRON
esutjss-116	9	12	the	the	DET
esutjss-116	9	13	fall	fall	NOUN
esutjss-116	9	14	was	be	AUX
esutjss-116	9	15	when	when	SCONJ
esutjss-116	9	16	weighed	weigh	VERB
esutjss-116	9	17	against	against	ADP
esutjss-116	9	18	the	the	DET
esutjss-116	9	19	general	general	ADJ
esutjss-116	9	20	business	business	PROPN
esutjss-116	9	21	environment	environment	PROPN
esutjss-116	9	22	,	,	PUNCT
esutjss-116	9	23	is	be	AUX
esutjss-116	9	24	fair	fair	ADJ
esutjss-116	9	25	and	and	CCONJ
esutjss-116	9	26	understandable	understandable	ADJ
esutjss-116	9	27	.	.	PUNCT
esutjss-116	10	1	the	the	DET
esutjss-116	10	2	uneven	uneven	ADJ
esutjss-116	10	3	spread	spread	NOUN
esutjss-116	10	4	of	of	ADP
esutjss-116	10	5	the	the	DET
esutjss-116	10	6	percentage	percentage	NOUN
esutjss-116	10	7	loss	loss	NOUN
esutjss-116	10	8	among	among	ADP
esutjss-116	10	9	the	the	DET
esutjss-116	10	10	states	state	NOUN
esutjss-116	10	11	validates	validate	VERB
esutjss-116	10	12	,	,	PUNCT
esutjss-116	10	13	once	once	ADV
esutjss-116	10	14	again	again	ADV
esutjss-116	10	15	,	,	PUNCT
esutjss-116	10	16	the	the	DET
esutjss-116	10	17	viability	viability	NOUN
esutjss-116	10	18	concern	concern	NOUN
esutjss-116	10	19	raised	raise	VERB
esutjss-116	10	20	by	by	ADP
esutjss-116	10	21	advocates	advocate	NOUN
esutjss-116	10	22	of	of	ADP
esutjss-116	10	23	fiscal	fiscal	ADJ
esutjss-116	10	24	federalism	federalism	NOUN
esutjss-116	10	25	in	in	ADP
esutjss-116	10	26	the	the	DET
esutjss-116	10	27	past	past	ADJ
esutjss-116	10	28	years	year	NOUN
esutjss-116	10	29	.	.	PUNCT
esutjss-116	11	1	according	accord	VERB
esutjss-116	11	2	to	to	ADP
esutjss-116	11	3	the	the	DET
esutjss-116	11	4	internal	internal	ADJ
esutjss-116	11	5	revenue	revenue	NOUN
esutjss-116	11	6	data	datum	NOUN
esutjss-116	11	7	released	release	VERB
esutjss-116	11	8	by	by	ADP
esutjss-116	11	9	the	the	DET
esutjss-116	11	10	national	national	PROPN
esutjss-116	11	11	bureau	bureau	PROPN
esutjss-116	11	12	of	of	ADP
esutjss-116	11	13	statistics	statistic	NOUN
esutjss-116	11	14	(	(	PUNCT
esutjss-116	11	15	nbs	nbs	PROPN
esutjss-116	11	16	)	)	PUNCT
esutjss-116	11	17	recently	recently	ADV
esutjss-116	11	18	,	,	PUNCT
esutjss-116	11	19	18	18	NUM
esutjss-116	11	20	states	state	NOUN
esutjss-116	11	21	reported	report	VERB
esutjss-116	11	22	a	a	DET
esutjss-116	11	23	decline	decline	NOUN
esutjss-116	11	24	of	of	ADP
esutjss-116	11	25	an	an	DET
esutjss-116	11	26	average	average	NOUN
esutjss-116	11	27	of	of	ADP
esutjss-116	11	28	19	19	NUM
esutjss-116	11	29	per	per	NOUN
esutjss-116	11	30	cent	cent	NOUN
esutjss-116	11	31	in	in	ADP
esutjss-116	11	32	their	their	PRON
esutjss-116	11	33	2018	2018	NUM
esutjss-116	11	34	igrs	igrs	NOUN
esutjss-116	11	35	(	(	PUNCT
esutjss-116	11	36	olaoye	olaoye	PROPN
esutjss-116	11	37	&	&	CCONJ
esutjss-116	11	38	bankole	bankole	PROPN
esutjss-116	11	39	,	,	PUNCT
esutjss-116	11	40	2019	2019	NUM
esutjss-116	11	41	)	)	PUNCT
esutjss-116	11	42	.	.	PUNCT
esutjss-116	12	1	benue	benue	PROPN
esutjss-116	12	2	emerged	emerge	VERB
esutjss-116	12	3	as	as	ADP
esutjss-116	12	4	the	the	DET
esutjss-116	12	5	worst	worst	ADV
esutjss-116	12	6	-	-	PUNCT
esutjss-116	12	7	performing	perform	VERB
esutjss-116	12	8	state	state	NOUN
esutjss-116	12	9	in	in	ADP
esutjss-116	12	10	the	the	DET
esutjss-116	12	11	year	year	NOUN
esutjss-116	12	12	with	with	ADP
esutjss-116	12	13	its	its	PRON
esutjss-116	12	14	income	income	NOUN
esutjss-116	12	15	crumbling	crumble	VERB
esutjss-116	12	16	by	by	ADP
esutjss-116	12	17	as	as	ADV
esutjss-116	12	18	much	much	ADJ
esutjss-116	12	19	as	as	ADP
esutjss-116	12	20	41	41	NUM
esutjss-116	12	21	per	per	ADP
esutjss-116	12	22	cent	cent	NOUN
esutjss-116	12	23	while	while	SCONJ
esutjss-116	12	24	sokoto	sokoto	PROPN
esutjss-116	12	25	’s	’s	PART
esutjss-116	12	26	slipped	slip	VERB
esutjss-116	12	27	by	by	ADP
esutjss-116	12	28	37.9	37.9	NUM
esutjss-116	12	29	per	per	ADP
esutjss-116	12	30	cent	cent	NOUN
esutjss-116	12	31	.	.	PUNCT
esutjss-116	13	1	kwara	kwara	PROPN
esutjss-116	13	2	,	,	PUNCT
esutjss-116	13	3	jigawa	jigawa	PROPN
esutjss-116	13	4	and	and	CCONJ
esutjss-116	13	5	ogun	ogun	PROPN
esutjss-116	13	6	states	state	NOUN
esutjss-116	13	7	had	have	VERB
esutjss-116	13	8	their	their	PRON
esutjss-116	13	9	internal	internal	ADJ
esutjss-116	13	10	revenue	revenue	NOUN
esutjss-116	13	11	earnings	earning	NOUN
esutjss-116	13	12	cut	cut	VERB
esutjss-116	13	13	by	by	ADP
esutjss-116	13	14	36	36	NUM
esutjss-116	13	15	per	per	ADP
esutjss-116	13	16	cent	cent	NOUN
esutjss-116	13	17	,	,	PUNCT
esutjss-116	13	18	33	33	NUM
esutjss-116	13	19	per	per	ADP
esutjss-116	13	20	cent	cent	NOUN
esutjss-116	13	21	and	and	CCONJ
esutjss-116	13	22	28.4	28.4	NUM
esutjss-116	13	23	per	per	ADP
esutjss-116	13	24	cent	cent	NOUN
esutjss-116	13	25	,	,	PUNCT
esutjss-116	13	26	respectively	respectively	ADV
esutjss-116	13	27	,	,	PUNCT
esutjss-116	13	28	to	to	PART
esutjss-116	13	29	join	join	VERB
esutjss-116	13	30	benue	benue	NOUN
esutjss-116	13	31	and	and	CCONJ
esutjss-116	13	32	sokoto	sokoto	PROPN
esutjss-116	13	33	at	at	ADP
esutjss-116	13	34	the	the	DET
esutjss-116	13	35	bottom	bottom	NOUN
esutjss-116	13	36	of	of	ADP
esutjss-116	13	37	the	the	DET
esutjss-116	13	38	table	table	NOUN
esutjss-116	13	39	.	.	PUNCT
esutjss-116	14	1	abia	abia	PROPN
esutjss-116	14	2	,	,	PUNCT
esutjss-116	14	3	akwa	akwa	NOUN
esutjss-116	14	4	ibom	ibom	NOUN
esutjss-116	14	5	,	,	PUNCT
esutjss-116	14	6	delta	delta	NOUN
esutjss-116	14	7	,	,	PUNCT
esutjss-116	14	8	yobe	yobe	PROPN
esutjss-116	14	9	,	,	PUNCT
esutjss-116	14	10	bayelsa	bayelsa	PROPN
esutjss-116	14	11	,	,	PUNCT
esutjss-116	14	12	adamawa	adamawa	NOUN
esutjss-116	14	13	,	,	PUNCT
esutjss-116	14	14	rivers	river	NOUN
esutjss-116	14	15	,	,	PUNCT
esutjss-116	14	16	ondo	ondo	NOUN
esutjss-116	14	17	,	,	PUNCT
esutjss-116	14	18	edo	edo	PROPN
esutjss-116	14	19	,	,	PUNCT
esutjss-116	14	20	niger	niger	PROPN
esutjss-116	14	21	,	,	PUNCT
esutjss-116	14	22	kano	kano	PROPN
esutjss-116	14	23	,	,	PUNCT
esutjss-116	14	24	enugu	enugu	PROPN
esutjss-116	14	25	and	and	CCONJ
esutjss-116	14	26	cross	cross	PROPN
esutjss-116	14	27	river	river	PROPN
esutjss-116	14	28	also	also	ADV
esutjss-116	14	29	recorded	record	VERB
esutjss-116	14	30	negative	negative	ADJ
esutjss-116	14	31	growth	growth	NOUN
esutjss-116	14	32	,	,	PUNCT
esutjss-116	14	33	which	which	PRON
esutjss-116	14	34	may	may	AUX
esutjss-116	14	35	have	have	AUX
esutjss-116	14	36	weakened	weaken	VERB
esutjss-116	14	37	their	their	PRON
esutjss-116	14	38	fiscal	fiscal	ADJ
esutjss-116	14	39	position	position	NOUN
esutjss-116	14	40	and	and	CCONJ
esutjss-116	14	41	worsened	worsen	VERB
esutjss-116	14	42	their	their	PRON
esutjss-116	14	43	economic	economic	ADJ
esutjss-116	14	44	sustainability	sustainability	NOUN
esutjss-116	14	45	(	(	PUNCT
esutjss-116	14	46	olaoye	olaoye	PROPN
esutjss-116	14	47	&	&	CCONJ
esutjss-116	14	48	bankole	bankole	PROPN
esutjss-116	14	49	,	,	PUNCT
esutjss-116	14	50	2019	2019	NUM
esutjss-116	14	51	)	)	PUNCT
esutjss-116	14	52	.	.	PUNCT
esutjss-116	15	1	overall	overall	ADV
esutjss-116	15	2	,	,	PUNCT
esutjss-116	15	3	states	state	NOUN
esutjss-116	15	4	’	'	PUNCT
esutjss-116	15	5	igrs	igrs	PROPN
esutjss-116	15	6	slipped	slip	VERB
esutjss-116	15	7	to	to	ADP
esutjss-116	15	8	n1.3	n1.3	PROPN
esutjss-116	15	9	trillion	trillion	NUM
esutjss-116	15	10	as	as	ADP
esutjss-116	15	11	against	against	ADP
esutjss-116	15	12	n1.33	n1.33	PROPN
esutjss-116	15	13	trillion	trillion	NUM
esutjss-116	15	14	realised	realise	VERB
esutjss-116	15	15	the	the	DET
esutjss-116	15	16	previous	previous	ADJ
esutjss-116	15	17	year	year	NOUN
esutjss-116	15	18	.	.	PUNCT
esutjss-116	16	1	that	that	PRON
esutjss-116	16	2	puts	put	VERB
esutjss-116	16	3	the	the	DET
esutjss-116	16	4	average	average	ADJ
esutjss-116	16	5	figure	figure	NOUN
esutjss-116	16	6	generated	generate	VERB
esutjss-116	16	7	per	per	ADP
esutjss-116	16	8	state	state	NOUN
esutjss-116	16	9	in	in	ADP
esutjss-116	16	10	the	the	DET
esutjss-116	16	11	entire	entire	ADJ
esutjss-116	16	12	year	year	NOUN
esutjss-116	16	13	at	at	ADP
esutjss-116	16	14	n35.1	n35.1	PROPN
esutjss-116	16	15	billion	billion	NUM
esutjss-116	16	16	or	or	CCONJ
esutjss-116	16	17	n2.9	n2.9	NOUN
esutjss-116	16	18	billion	billion	NUM
esutjss-116	16	19	per	per	ADP
esutjss-116	16	20	month	month	NOUN
esutjss-116	16	21	.	.	PUNCT
esutjss-116	17	1	interestingly	interestingly	ADV
esutjss-116	17	2	too	too	ADV
esutjss-116	17	3	,	,	PUNCT
esutjss-116	17	4	of	of	ADP
esutjss-116	17	5	the	the	DET
esutjss-116	17	6	total	total	ADJ
esutjss-116	17	7	revenue	revenue	NOUN
esutjss-116	17	8	,	,	PUNCT
esutjss-116	17	9	n1.09	n1.09	PROPN
esutjss-116	17	10	trillion	trillion	NUM
esutjss-116	17	11	or	or	CCONJ
esutjss-116	17	12	83	83	NUM
esutjss-116	17	13	per	per	ADP
esutjss-116	17	14	cent	cent	NOUN
esutjss-116	17	15	,	,	PUNCT
esutjss-116	17	16	came	come	VERB
esutjss-116	17	17	mailto:ifeifeonuigbo@yahoo.com	mailto:ifeifeonuigbo@yahoo.com	PROPN
esutjss-116	17	18	internally	internally	ADV
esutjss-116	17	19	generated	generate	VERB
esutjss-116	17	20	revenue	revenue	NOUN
esutjss-116	17	21	in	in	ADP
esutjss-116	17	22	nigeria	nigeria	PROPN
esutjss-116	17	23	288	288	NUM
esutjss-116	17	24	from	from	ADP
esutjss-116	17	25	taxes	taxis	NOUN
esutjss-116	17	26	,	,	PUNCT
esutjss-116	17	27	while	while	SCONJ
esutjss-116	17	28	revenue	revenue	NOUN
esutjss-116	17	29	drive	drive	NOUN
esutjss-116	17	30	efforts	effort	NOUN
esutjss-116	17	31	of	of	ADP
esutjss-116	17	32	ministries	ministry	NOUN
esutjss-116	17	33	,	,	PUNCT
esutjss-116	17	34	departments	department	NOUN
esutjss-116	17	35	and	and	CCONJ
esutjss-116	17	36	agencies	agency	NOUN
esutjss-116	17	37	(	(	PUNCT
esutjss-116	17	38	mdas	mdas	PROPN
esutjss-116	17	39	)	)	PUNCT
esutjss-116	17	40	contributed	contribute	VERB
esutjss-116	17	41	a	a	DET
esutjss-116	17	42	meagre	meagre	ADJ
esutjss-116	17	43	218	218	NUM
esutjss-116	17	44	billion	billion	NUM
esutjss-116	17	45	to	to	ADP
esutjss-116	17	46	the	the	DET
esutjss-116	17	47	pool	pool	NOUN
esutjss-116	17	48	.	.	PUNCT
esutjss-116	18	1	on	on	ADP
esutjss-116	18	2	average	average	ADJ
esutjss-116	18	3	,	,	PUNCT
esutjss-116	18	4	the	the	DET
esutjss-116	18	5	one	one	NUM
esutjss-116	18	6	-	-	PUNCT
esutjss-116	18	7	year	year	NOUN
esutjss-116	18	8	non	non	ADJ
esutjss-116	18	9	-	-	ADJ
esutjss-116	18	10	tax	tax	ADJ
esutjss-116	18	11	revenue	revenue	NOUN
esutjss-116	18	12	of	of	ADP
esutjss-116	18	13	a	a	DET
esutjss-116	18	14	state	state	NOUN
esutjss-116	18	15	was	be	AUX
esutjss-116	18	16	n5.9	n5.9	PROPN
esutjss-116	18	17	billion	billion	NUM
esutjss-116	18	18	.	.	PUNCT
esutjss-116	19	1	lagos	lago	NOUN
esutjss-116	19	2	alone	alone	ADV
esutjss-116	19	3	contributed	contribute	VERB
esutjss-116	19	4	almost	almost	ADV
esutjss-116	19	5	a	a	PRON
esutjss-116	19	6	quarter	quarter	NOUN
esutjss-116	19	7	of	of	ADP
esutjss-116	19	8	the	the	DET
esutjss-116	19	9	total	total	ADJ
esutjss-116	19	10	non	non	ADJ
esutjss-116	19	11	-	-	ADJ
esutjss-116	19	12	tax	tax	ADJ
esutjss-116	19	13	income	income	NOUN
esutjss-116	19	14	(	(	PUNCT
esutjss-116	19	15	n51.8	n51.8	PROPN
esutjss-116	19	16	billion	billion	NUM
esutjss-116	19	17	)	)	PUNCT
esutjss-116	19	18	while	while	SCONJ
esutjss-116	19	19	ogun	ogun	PROPN
esutjss-116	19	20	earned	earn	VERB
esutjss-116	19	21	n19.2	n19.2	PROPN
esutjss-116	19	22	billion	billion	NUM
esutjss-116	19	23	(	(	PUNCT
esutjss-116	19	24	olaoye	olaoye	PROPN
esutjss-116	19	25	&	&	CCONJ
esutjss-116	19	26	bankole	bankole	PROPN
esutjss-116	19	27	,	,	PUNCT
esutjss-116	19	28	2019	2019	NUM
esutjss-116	19	29	)	)	PUNCT
esutjss-116	19	30	.	.	PUNCT
esutjss-116	20	1	if	if	SCONJ
esutjss-116	20	2	one	one	PRON
esutjss-116	20	3	takes	take	VERB
esutjss-116	20	4	out	out	ADP
esutjss-116	20	5	the	the	DET
esutjss-116	20	6	earnings	earning	NOUN
esutjss-116	20	7	of	of	ADP
esutjss-116	20	8	lagos	lago	NOUN
esutjss-116	20	9	,	,	PUNCT
esutjss-116	20	10	and	and	CCONJ
esutjss-116	20	11	rivers	river	NOUN
esutjss-116	20	12	,	,	PUNCT
esutjss-116	20	13	fct	fct	NOUN
esutjss-116	20	14	and	and	CCONJ
esutjss-116	20	15	delta	delta	NOUN
esutjss-116	20	16	out	out	ADP
esutjss-116	20	17	,	,	PUNCT
esutjss-116	20	18	igrs	igrs	NOUN
esutjss-116	20	19	balloon	balloon	NOUN
esutjss-116	20	20	by	by	ADP
esutjss-116	20	21	a	a	DET
esutjss-116	20	22	paltry	paltry	NOUN
esutjss-116	20	23	sum	sum	NOUN
esutjss-116	20	24	.	.	PUNCT
esutjss-116	21	1	lagos	lago	NOUN
esutjss-116	21	2	alone	alone	ADV
esutjss-116	21	3	contributed	contribute	VERB
esutjss-116	21	4	almost	almost	ADV
esutjss-116	21	5	one	one	NUM
esutjss-116	21	6	-	-	PUNCT
esutjss-116	21	7	third	third	NOUN
esutjss-116	21	8	to	to	ADP
esutjss-116	21	9	the	the	DET
esutjss-116	21	10	entire	entire	ADJ
esutjss-116	21	11	igrs	igrs	NOUN
esutjss-116	21	12	,	,	PUNCT
esutjss-116	21	13	and	and	CCONJ
esutjss-116	21	14	that	that	PRON
esutjss-116	21	15	has	have	AUX
esutjss-116	21	16	been	be	AUX
esutjss-116	21	17	the	the	DET
esutjss-116	21	18	trend	trend	NOUN
esutjss-116	21	19	for	for	ADP
esutjss-116	21	20	as	as	ADV
esutjss-116	21	21	far	far	ADV
esutjss-116	21	22	as	as	SCONJ
esutjss-116	21	23	anyone	anyone	PRON
esutjss-116	21	24	can	can	AUX
esutjss-116	21	25	recall	recall	VERB
esutjss-116	21	26	.	.	PUNCT
esutjss-116	22	1	its	its	PRON
esutjss-116	22	2	share	share	NOUN
esutjss-116	22	3	of	of	ADP
esutjss-116	22	4	the	the	DET
esutjss-116	22	5	igrs	igrs	NOUN
esutjss-116	22	6	has	have	AUX
esutjss-116	22	7	floated	float	VERB
esutjss-116	22	8	around	around	ADP
esutjss-116	22	9	30	30	NUM
esutjss-116	22	10	per	per	NOUN
esutjss-116	22	11	cent	cent	NOUN
esutjss-116	22	12	in	in	ADP
esutjss-116	22	13	recent	recent	ADJ
esutjss-116	22	14	years	year	NOUN
esutjss-116	22	15	.	.	PUNCT
esutjss-116	23	1	tax	tax	NOUN
esutjss-116	23	2	administration	administration	NOUN
esutjss-116	23	3	in	in	ADP
esutjss-116	23	4	enugu	enugu	PROPN
esutjss-116	23	5	state	state	PROPN
esutjss-116	23	6	nigeria	nigeria	PROPN
esutjss-116	23	7	’s	’s	PART
esutjss-116	23	8	federal	federal	ADJ
esutjss-116	23	9	system	system	NOUN
esutjss-116	23	10	of	of	ADP
esutjss-116	23	11	governance	governance	NOUN
esutjss-116	23	12	reflects	reflect	VERB
esutjss-116	23	13	in	in	ADP
esutjss-116	23	14	her	her	PRON
esutjss-116	23	15	tax	tax	NOUN
esutjss-116	23	16	administration	administration	NOUN
esutjss-116	23	17	processes	process	NOUN
esutjss-116	23	18	.	.	PUNCT
esutjss-116	24	1	the	the	DET
esutjss-116	24	2	responsibilities	responsibility	NOUN
esutjss-116	24	3	of	of	ADP
esutjss-116	24	4	tax	tax	NOUN
esutjss-116	24	5	administration	administration	NOUN
esutjss-116	24	6	in	in	ADP
esutjss-116	24	7	nigeria	nigeria	PROPN
esutjss-116	24	8	are	be	AUX
esutjss-116	24	9	divided	divide	VERB
esutjss-116	24	10	among	among	ADP
esutjss-116	24	11	different	different	ADJ
esutjss-116	24	12	agencies	agency	NOUN
esutjss-116	24	13	and	and	CCONJ
esutjss-116	24	14	levels	level	NOUN
esutjss-116	24	15	of	of	ADP
esutjss-116	24	16	government	government	NOUN
esutjss-116	24	17	–	–	PUNCT
esutjss-116	24	18	federal	federal	ADJ
esutjss-116	24	19	,	,	PUNCT
esutjss-116	24	20	state	state	NOUN
esutjss-116	24	21	and	and	CCONJ
esutjss-116	24	22	local	local	ADJ
esutjss-116	24	23	government	government	NOUN
esutjss-116	24	24	.	.	PUNCT
esutjss-116	25	1	according	accord	VERB
esutjss-116	25	2	ogungbesan	ogungbesan	PRON
esutjss-116	25	3	(	(	PUNCT
esutjss-116	25	4	2014	2014	NUM
esutjss-116	25	5	)	)	PUNCT
esutjss-116	25	6	,	,	PUNCT
esutjss-116	25	7	the	the	DET
esutjss-116	25	8	federal	federal	ADJ
esutjss-116	25	9	government	government	NOUN
esutjss-116	25	10	has	have	VERB
esutjss-116	25	11	a	a	DET
esutjss-116	25	12	total	total	NOUN
esutjss-116	25	13	of	of	ADP
esutjss-116	25	14	eight	eight	NUM
esutjss-116	25	15	explorable	explorable	ADJ
esutjss-116	25	16	tax	tax	NOUN
esutjss-116	25	17	bases	basis	NOUN
esutjss-116	25	18	;	;	PUNCT
esutjss-116	25	19	the	the	DET
esutjss-116	25	20	states	state	NOUN
esutjss-116	25	21	have	have	VERB
esutjss-116	25	22	eleven	eleven	NUM
esutjss-116	25	23	,	,	PUNCT
esutjss-116	25	24	while	while	SCONJ
esutjss-116	25	25	local	local	ADJ
esutjss-116	25	26	governments	government	NOUN
esutjss-116	25	27	have	have	VERB
esutjss-116	25	28	twenty	twenty	NUM
esutjss-116	25	29	.	.	PUNCT
esutjss-116	26	1	the	the	DET
esutjss-116	26	2	tax	tax	NOUN
esutjss-116	26	3	authorities	authority	NOUN
esutjss-116	26	4	responsible	responsible	ADJ
esutjss-116	26	5	for	for	ADP
esutjss-116	26	6	the	the	DET
esutjss-116	26	7	assessment	assessment	NOUN
esutjss-116	26	8	,	,	PUNCT
esutjss-116	26	9	imposition	imposition	NOUN
esutjss-116	26	10	and	and	CCONJ
esutjss-116	26	11	collection	collection	NOUN
esutjss-116	26	12	of	of	ADP
esutjss-116	26	13	taxes	taxis	NOUN
esutjss-116	26	14	in	in	ADP
esutjss-116	26	15	nigeria	nigeria	PROPN
esutjss-116	26	16	are	be	AUX
esutjss-116	26	17	:	:	PUNCT
esutjss-116	26	18	federal	federal	ADJ
esutjss-116	26	19	inland	inland	PROPN
esutjss-116	26	20	revenue	revenue	NOUN
esutjss-116	26	21	services	service	NOUN
esutjss-116	26	22	(	(	PUNCT
esutjss-116	26	23	federal	federal	ADJ
esutjss-116	26	24	government	government	NOUN
esutjss-116	26	25	)	)	PUNCT
esutjss-116	26	26	state	state	NOUN
esutjss-116	26	27	boards	board	NOUN
esutjss-116	26	28	of	of	ADP
esutjss-116	26	29	internal	internal	ADJ
esutjss-116	26	30	revenue	revenue	NOUN
esutjss-116	26	31	(	(	PUNCT
esutjss-116	26	32	state	state	NOUN
esutjss-116	26	33	governments	government	NOUN
esutjss-116	26	34	)	)	PUNCT
esutjss-116	26	35	local	local	ADJ
esutjss-116	26	36	government	government	NOUN
esutjss-116	26	37	revenue	revenue	NOUN
esutjss-116	26	38	committee	committee	NOUN
esutjss-116	26	39	(	(	PUNCT
esutjss-116	26	40	local	local	ADJ
esutjss-116	26	41	governments	government	NOUN
esutjss-116	26	42	)	)	PUNCT
esutjss-116	26	43	in	in	ADP
esutjss-116	26	44	enugu	enugu	PROPN
esutjss-116	26	45	state	state	PROPN
esutjss-116	26	46	for	for	ADP
esutjss-116	26	47	instance	instance	NOUN
esutjss-116	26	48	,	,	PUNCT
esutjss-116	26	49	the	the	DET
esutjss-116	26	50	enugu	enugu	PROPN
esutjss-116	26	51	state	state	NOUN
esutjss-116	26	52	board	board	PROPN
esutjss-116	26	53	of	of	ADP
esutjss-116	26	54	internal	internal	ADJ
esutjss-116	26	55	revenue	revenue	NOUN
esutjss-116	26	56	service	service	NOUN
esutjss-116	26	57	is	be	AUX
esutjss-116	26	58	principally	principally	ADV
esutjss-116	26	59	responsible	responsible	ADJ
esutjss-116	26	60	for	for	ADP
esutjss-116	26	61	the	the	DET
esutjss-116	26	62	administration	administration	NOUN
esutjss-116	26	63	of	of	ADP
esutjss-116	26	64	taxes	taxis	NOUN
esutjss-116	26	65	.	.	PUNCT
esutjss-116	27	1	these	these	DET
esutjss-116	27	2	taxes	taxis	NOUN
esutjss-116	27	3	include	include	VERB
esutjss-116	27	4	:	:	PUNCT
esutjss-116	27	5	personal	personal	ADJ
esutjss-116	27	6	income	income	NOUN
esutjss-116	27	7	tax	tax	NOUN
esutjss-116	27	8	in	in	ADP
esutjss-116	27	9	respect	respect	NOUN
esutjss-116	27	10	of	of	ADP
esutjss-116	27	11	paye	paye	NOUN
esutjss-116	27	12	&	&	CCONJ
esutjss-116	27	13	direct	direct	ADJ
esutjss-116	27	14	taxation	taxation	NOUN
esutjss-116	27	15	,	,	PUNCT
esutjss-116	27	16	withholding	withholding	NOUN
esutjss-116	27	17	tax	tax	NOUN
esutjss-116	27	18	(	(	PUNCT
esutjss-116	27	19	individuals	individual	NOUN
esutjss-116	27	20	only	only	ADV
esutjss-116	27	21	)	)	PUNCT
esutjss-116	27	22	,	,	PUNCT
esutjss-116	27	23	capital	capital	NOUN
esutjss-116	27	24	gains	gain	NOUN
esutjss-116	27	25	tax	tax	NOUN
esutjss-116	27	26	(	(	PUNCT
esutjss-116	27	27	individuals	individual	NOUN
esutjss-116	27	28	,	,	PUNCT
esutjss-116	27	29	stamp	stamp	NOUN
esutjss-116	27	30	duties	duty	NOUN
esutjss-116	27	31	,	,	PUNCT
esutjss-116	27	32	pool	pool	NOUN
esutjss-116	27	33	betting	betting	NOUN
esutjss-116	27	34	and	and	CCONJ
esutjss-116	27	35	lotteries	lotterie	VERB
esutjss-116	27	36	taxes	taxis	NOUN
esutjss-116	27	37	,	,	PUNCT
esutjss-116	27	38	road	road	NOUN
esutjss-116	27	39	taxes	taxis	NOUN
esutjss-116	27	40	,	,	PUNCT
esutjss-116	27	41	business	business	NOUN
esutjss-116	27	42	premises	premise	VERB
esutjss-116	27	43	registration	registration	NOUN
esutjss-116	27	44	fee	fee	NOUN
esutjss-116	27	45	in	in	ADP
esutjss-116	27	46	urban	urban	ADJ
esutjss-116	27	47	and	and	CCONJ
esutjss-116	27	48	rural	rural	ADJ
esutjss-116	27	49	areas	area	NOUN
esutjss-116	27	50	,	,	PUNCT
esutjss-116	27	51	development	development	NOUN
esutjss-116	27	52	levy	levy	NOUN
esutjss-116	27	53	,	,	PUNCT
esutjss-116	27	54	naming	naming	NOUN
esutjss-116	27	55	of	of	ADP
esutjss-116	27	56	street	street	NOUN
esutjss-116	27	57	/	/	SYM
esutjss-116	27	58	registration	registration	NOUN
esutjss-116	27	59	fee	fee	NOUN
esutjss-116	27	60	,	,	PUNCT
esutjss-116	27	61	right	right	NOUN
esutjss-116	27	62	of	of	ADP
esutjss-116	27	63	occupancy	occupancy	NOUN
esutjss-116	27	64	,	,	PUNCT
esutjss-116	27	65	market	market	NOUN
esutjss-116	27	66	taxes	taxis	NOUN
esutjss-116	27	67	and	and	CCONJ
esutjss-116	27	68	levies	levy	NOUN
esutjss-116	27	69	.	.	PUNCT
esutjss-116	28	1	at	at	ADP
esutjss-116	28	2	the	the	DET
esutjss-116	28	3	local	local	ADJ
esutjss-116	28	4	government	government	NOUN
esutjss-116	28	5	level	level	NOUN
esutjss-116	28	6	,	,	PUNCT
esutjss-116	28	7	local	local	ADJ
esutjss-116	28	8	governments	government	NOUN
esutjss-116	28	9	’	’	PART
esutjss-116	28	10	revenue	revenue	NOUN
esutjss-116	28	11	committees	committee	NOUN
esutjss-116	28	12	are	be	AUX
esutjss-116	28	13	legally	legally	ADV
esutjss-116	28	14	permitted	permit	VERB
esutjss-116	28	15	to	to	PART
esutjss-116	28	16	explore	explore	VERB
esutjss-116	28	17	taxes	taxis	NOUN
esutjss-116	28	18	from	from	ADP
esutjss-116	28	19	the	the	DET
esutjss-116	28	20	following	following	ADJ
esutjss-116	28	21	sources	source	NOUN
esutjss-116	28	22	:	:	PUNCT
esutjss-116	28	23	shops	shop	NOUN
esutjss-116	28	24	and	and	CCONJ
esutjss-116	28	25	kiosk	kiosk	NOUN
esutjss-116	28	26	rates	rate	NOUN
esutjss-116	28	27	,	,	PUNCT
esutjss-116	28	28	tenement	tenement	NOUN
esutjss-116	28	29	rates	rate	NOUN
esutjss-116	28	30	;	;	PUNCT
esutjss-116	28	31	on	on	ADP
esutjss-116	28	32	&	&	CCONJ
esutjss-116	28	33	off	off	ADP
esutjss-116	28	34	liquor	liquor	NOUN
esutjss-116	28	35	license	license	NOUN
esutjss-116	28	36	fees	fee	NOUN
esutjss-116	28	37	,	,	PUNCT
esutjss-116	28	38	slaughter	slaughter	NOUN
esutjss-116	28	39	slab	slab	NOUN
esutjss-116	28	40	fee	fee	NOUN
esutjss-116	28	41	,	,	PUNCT
esutjss-116	28	42	marriage	marriage	NOUN
esutjss-116	28	43	,	,	PUNCT
esutjss-116	28	44	birth	birth	NOUN
esutjss-116	28	45	and	and	CCONJ
esutjss-116	28	46	death	death	NOUN
esutjss-116	28	47	registration	registration	NOUN
esutjss-116	28	48	fees	fee	NOUN
esutjss-116	28	49	,	,	PUNCT
esutjss-116	28	50	motor	motor	NOUN
esutjss-116	28	51	park	park	NOUN
esutjss-116	28	52	levies	levy	NOUN
esutjss-116	28	53	,	,	PUNCT
esutjss-116	28	54	signboard	signboard	NOUN
esutjss-116	28	55	and	and	CCONJ
esutjss-116	28	56	advertisement	advertisement	NOUN
esutjss-116	28	57	permit	permit	NOUN
esutjss-116	28	58	fees	fee	NOUN
esutjss-116	28	59	etc	etc	X
esutjss-116	28	60	.	.	X
esutjss-116	28	61	lagos	lago	NOUN
esutjss-116	28	62	,	,	PUNCT
esutjss-116	28	63	rivers	river	NOUN
esutjss-116	28	64	,	,	PUNCT
esutjss-116	28	65	fct	fct	NOUN
esutjss-116	28	66	and	and	CCONJ
esutjss-116	28	67	delta	delta	NOUN
esutjss-116	28	68	jointly	jointly	ADV
esutjss-116	28	69	cornered	corner	VERB
esutjss-116	28	70	53	53	NUM
esutjss-116	28	71	per	per	ADP
esutjss-116	28	72	cent	cent	NOUN
esutjss-116	28	73	of	of	ADP
esutjss-116	28	74	the	the	DET
esutjss-116	28	75	revenue	revenue	NOUN
esutjss-116	28	76	for	for	ADP
esutjss-116	28	77	themselves	themselves	PRON
esutjss-116	28	78	while	while	SCONJ
esutjss-116	28	79	the	the	DET
esutjss-116	28	80	remaining	remain	VERB
esutjss-116	28	81	33	33	NUM
esutjss-116	28	82	states	state	NOUN
esutjss-116	28	83	scampered	scamper	VERB
esutjss-116	28	84	for	for	ADP
esutjss-116	28	85	less	less	ADJ
esutjss-116	28	86	than	than	ADP
esutjss-116	28	87	half	half	NOUN
esutjss-116	28	88	of	of	ADP
esutjss-116	28	89	the	the	DET
esutjss-116	28	90	pile	pile	NOUN
esutjss-116	28	91	.	.	PUNCT
esutjss-116	29	1	but	but	CCONJ
esutjss-116	29	2	that	that	PRON
esutjss-116	29	3	is	be	AUX
esutjss-116	29	4	far	far	ADV
esutjss-116	29	5	from	from	ADP
esutjss-116	29	6	the	the	DET
esutjss-116	29	7	reality	reality	NOUN
esutjss-116	29	8	–	–	PUNCT
esutjss-116	29	9	not	not	PART
esutjss-116	29	10	the	the	DET
esutjss-116	29	11	figures	figure	NOUN
esutjss-116	29	12	but	but	CCONJ
esutjss-116	29	13	the	the	DET
esutjss-116	29	14	impression	impression	NOUN
esutjss-116	29	15	conveyed	convey	VERB
esutjss-116	29	16	by	by	ADP
esutjss-116	29	17	the	the	DET
esutjss-116	29	18	use	use	NOUN
esutjss-116	29	19	of	of	ADP
esutjss-116	29	20	‘	'	PUNCT
esutjss-116	29	21	cornered	cornered	ADJ
esutjss-116	29	22	’	'	PUNCT
esutjss-116	29	23	and	and	CCONJ
esutjss-116	29	24	‘	'	PUNCT
esutjss-116	29	25	scampered	scamper	VERB
esutjss-116	29	26	’	'	PUNCT
esutjss-116	29	27	.	.	PUNCT
esutjss-116	30	1	states	state	NOUN
esutjss-116	30	2	’	'	PUNCT
esutjss-116	30	3	revenue	revenue	NOUN
esutjss-116	30	4	performance	performance	NOUN
esutjss-116	30	5	is	be	AUX
esutjss-116	30	6	nothing	nothing	PRON
esutjss-116	30	7	close	close	ADJ
esutjss-116	30	8	to	to	ADP
esutjss-116	30	9	a	a	DET
esutjss-116	30	10	zero	zero	NUM
esutjss-116	30	11	-	-	PUNCT
esutjss-116	30	12	sum	sum	NOUN
esutjss-116	30	13	game	game	NOUN
esutjss-116	30	14	where	where	SCONJ
esutjss-116	30	15	one	one	NUM
esutjss-116	30	16	entity	entity	NOUN
esutjss-116	30	17	’s	’s	PART
esutjss-116	30	18	win	win	NOUN
esutjss-116	30	19	is	be	AUX
esutjss-116	30	20	another	another	DET
esutjss-116	30	21	’s	’s	ADJ
esutjss-116	30	22	loss	loss	NOUN
esutjss-116	30	23	.	.	PUNCT
esutjss-116	31	1	every	every	DET
esutjss-116	31	2	state	state	NOUN
esutjss-116	31	3	,	,	PUNCT
esutjss-116	31	4	notwithstanding	notwithstanding	ADP
esutjss-116	31	5	what	what	PRON
esutjss-116	31	6	happens	happen	VERB
esutjss-116	31	7	elsewhere	elsewhere	ADV
esutjss-116	31	8	,	,	PUNCT
esutjss-116	31	9	has	have	VERB
esutjss-116	31	10	an	an	DET
esutjss-116	31	11	apple	apple	NOUN
esutjss-116	31	12	opportunity	opportunity	NOUN
esutjss-116	31	13	within	within	ADP
esutjss-116	31	14	the	the	DET
esutjss-116	31	15	limitless	limitless	ADJ
esutjss-116	31	16	possibilities	possibility	NOUN
esutjss-116	31	17	of	of	ADP
esutjss-116	31	18	its	its	PRON
esutjss-116	31	19	endowment	endowment	NOUN
esutjss-116	31	20	to	to	PART
esutjss-116	31	21	demonstrate	demonstrate	VERB
esutjss-116	31	22	like	like	ADP
esutjss-116	31	23	lagos	lago	NOUN
esutjss-116	31	24	and	and	CCONJ
esutjss-116	31	25	ogun	ogun	NOUN
esutjss-116	31	26	have	have	AUX
esutjss-116	31	27	done	do	VERB
esutjss-116	31	28	that	that	SCONJ
esutjss-116	31	29	it	it	PRON
esutjss-116	31	30	289	289	NUM
esutjss-116	31	31	can	can	AUX
esutjss-116	31	32	stand	stand	VERB
esutjss-116	31	33	on	on	ADP
esutjss-116	31	34	its	its	PRON
esutjss-116	31	35	feet	foot	NOUN
esutjss-116	31	36	.	.	PUNCT
esutjss-116	32	1	though	though	SCONJ
esutjss-116	32	2	lagos	lago	NOUN
esutjss-116	32	3	and	and	CCONJ
esutjss-116	32	4	ogun	ogun	NOUN
esutjss-116	32	5	have	have	AUX
esutjss-116	32	6	demonstrated	demonstrate	VERB
esutjss-116	32	7	this	this	DET
esutjss-116	32	8	possibility	possibility	NOUN
esutjss-116	32	9	,	,	PUNCT
esutjss-116	32	10	experts	expert	NOUN
esutjss-116	32	11	said	say	VERB
esutjss-116	32	12	they	they	PRON
esutjss-116	32	13	merely	merely	ADV
esutjss-116	32	14	scratched	scratch	VERB
esutjss-116	32	15	the	the	DET
esutjss-116	32	16	surface	surface	NOUN
esutjss-116	32	17	of	of	ADP
esutjss-116	32	18	their	their	PRON
esutjss-116	32	19	vast	vast	ADJ
esutjss-116	32	20	resources	resource	NOUN
esutjss-116	32	21	.	.	PUNCT
esutjss-116	33	1	a	a	DET
esutjss-116	33	2	whole	whole	ADJ
esutjss-116	33	3	number	number	NOUN
esutjss-116	33	4	of	of	ADP
esutjss-116	33	5	factors	factor	NOUN
esutjss-116	33	6	have	have	AUX
esutjss-116	33	7	caused	cause	VERB
esutjss-116	33	8	mal	mal	ADJ
esutjss-116	33	9	-	-	PUNCT
esutjss-116	33	10	performance	performance	NOUN
esutjss-116	33	11	of	of	ADP
esutjss-116	33	12	state	state	NOUN
esutjss-116	33	13	governments	government	NOUN
esutjss-116	33	14	but	but	CCONJ
esutjss-116	33	15	one	one	NUM
esutjss-116	33	16	of	of	ADP
esutjss-116	33	17	the	the	DET
esutjss-116	33	18	salient	salient	ADJ
esutjss-116	33	19	ones	one	NOUN
esutjss-116	33	20	is	be	AUX
esutjss-116	33	21	centred	centre	VERB
esutjss-116	33	22	on	on	ADP
esutjss-116	33	23	the	the	DET
esutjss-116	33	24	relationship	relationship	NOUN
esutjss-116	33	25	between	between	ADP
esutjss-116	33	26	the	the	DET
esutjss-116	33	27	federal	federal	ADJ
esutjss-116	33	28	government	government	NOUN
esutjss-116	33	29	and	and	CCONJ
esutjss-116	33	30	the	the	DET
esutjss-116	33	31	state	state	NOUN
esutjss-116	33	32	governments	government	NOUN
esutjss-116	33	33	.	.	PUNCT
esutjss-116	34	1	more	more	ADV
esutjss-116	34	2	specifically	specifically	ADV
esutjss-116	34	3	,	,	PUNCT
esutjss-116	34	4	the	the	DET
esutjss-116	34	5	financial	financial	ADJ
esutjss-116	34	6	relationship	relationship	NOUN
esutjss-116	34	7	between	between	ADP
esutjss-116	34	8	them	they	PRON
esutjss-116	34	9	is	be	AUX
esutjss-116	34	10	a	a	DET
esutjss-116	34	11	major	major	ADJ
esutjss-116	34	12	causal	causal	ADJ
esutjss-116	34	13	factor	factor	NOUN
esutjss-116	34	14	;	;	PUNCT
esutjss-116	34	15	it	it	PRON
esutjss-116	34	16	is	be	AUX
esutjss-116	34	17	an	an	DET
esutjss-116	34	18	obvious	obvious	ADJ
esutjss-116	34	19	fact	fact	NOUN
esutjss-116	34	20	that	that	SCONJ
esutjss-116	34	21	without	without	ADP
esutjss-116	34	22	financial	financial	ADJ
esutjss-116	34	23	resources	resource	NOUN
esutjss-116	34	24	,	,	PUNCT
esutjss-116	34	25	an	an	DET
esutjss-116	34	26	organization	organization	NOUN
esutjss-116	34	27	is	be	AUX
esutjss-116	34	28	bound	bind	VERB
esutjss-116	34	29	to	to	PART
esutjss-116	34	30	hit	hit	VERB
esutjss-116	34	31	a	a	DET
esutjss-116	34	32	brick	brick	NOUN
esutjss-116	34	33	wall	wall	NOUN
esutjss-116	34	34	,	,	PUNCT
esutjss-116	34	35	thus	thus	ADV
esutjss-116	34	36	the	the	DET
esutjss-116	34	37	saying	saying	NOUN
esutjss-116	34	38	that	that	SCONJ
esutjss-116	34	39	finance	finance	NOUN
esutjss-116	34	40	is	be	AUX
esutjss-116	34	41	the	the	DET
esutjss-116	34	42	life	life	NOUN
esutjss-116	34	43	wire	wire	NOUN
esutjss-116	34	44	of	of	ADP
esutjss-116	34	45	organizations	organization	NOUN
esutjss-116	34	46	.	.	PUNCT
esutjss-116	35	1	against	against	ADP
esutjss-116	35	2	this	this	DET
esutjss-116	35	3	backdrop	backdrop	NOUN
esutjss-116	35	4	,	,	PUNCT
esutjss-116	35	5	the	the	DET
esutjss-116	35	6	basic	basic	ADJ
esutjss-116	35	7	problem	problem	NOUN
esutjss-116	35	8	in	in	ADP
esutjss-116	35	9	this	this	DET
esutjss-116	35	10	study	study	NOUN
esutjss-116	35	11	is	be	AUX
esutjss-116	35	12	to	to	PART
esutjss-116	35	13	address	address	VERB
esutjss-116	35	14	the	the	DET
esutjss-116	35	15	challenges	challenge	NOUN
esutjss-116	35	16	states	state	NOUN
esutjss-116	35	17	are	be	AUX
esutjss-116	35	18	facing	face	VERB
esutjss-116	35	19	in	in	ADP
esutjss-116	35	20	order	order	NOUN
esutjss-116	35	21	to	to	ADP
esutjss-116	35	22	improving	improve	VERB
esutjss-116	35	23	their	their	PRON
esutjss-116	35	24	igr	igr	NOUN
esutjss-116	35	25	.	.	PUNCT
esutjss-116	36	1	this	this	DET
esutjss-116	36	2	study	study	NOUN
esutjss-116	36	3	/	/	SYM
esutjss-116	36	4	paper	paper	NOUN
esutjss-116	36	5	is	be	AUX
esutjss-116	36	6	structured	structure	VERB
esutjss-116	36	7	as	as	SCONJ
esutjss-116	36	8	follows	follow	VERB
esutjss-116	36	9	:	:	PUNCT
esutjss-116	36	10	following	follow	VERB
esutjss-116	36	11	the	the	DET
esutjss-116	36	12	background	background	NOUN
esutjss-116	36	13	is	be	AUX
esutjss-116	36	14	the	the	DET
esutjss-116	36	15	conceptual	conceptual	ADJ
esutjss-116	36	16	issues	issue	NOUN
esutjss-116	36	17	presented	present	VERB
esutjss-116	36	18	in	in	ADP
esutjss-116	36	19	section	section	NOUN
esutjss-116	36	20	two	two	NUM
esutjss-116	36	21	,	,	PUNCT
esutjss-116	36	22	section	section	NOUN
esutjss-116	36	23	three	three	NUM
esutjss-116	36	24	is	be	AUX
esutjss-116	36	25	the	the	DET
esutjss-116	36	26	methodology	methodology	NOUN
esutjss-116	36	27	while	while	SCONJ
esutjss-116	36	28	section	section	NOUN
esutjss-116	36	29	four	four	NUM
esutjss-116	36	30	is	be	AUX
esutjss-116	36	31	the	the	DET
esutjss-116	36	32	results	result	NOUN
esutjss-116	36	33	/	/	SYM
esutjss-116	36	34	findings	finding	NOUN
esutjss-116	36	35	and	and	CCONJ
esutjss-116	36	36	analysis	analysis	NOUN
esutjss-116	36	37	.	.	PUNCT
esutjss-116	37	1	section	section	NOUN
esutjss-116	37	2	five	five	NUM
esutjss-116	37	3	is	be	AUX
esutjss-116	37	4	the	the	DET
esutjss-116	37	5	conclusion	conclusion	NOUN
esutjss-116	37	6	and	and	CCONJ
esutjss-116	37	7	policy	policy	NOUN
esutjss-116	37	8	recommendations	recommendation	NOUN
esutjss-116	37	9	.	.	PUNCT
esutjss-116	38	1	conceptual	conceptual	ADJ
esutjss-116	38	2	issue	issue	NOUN
esutjss-116	38	3	revenue	revenue	NOUN
esutjss-116	38	4	,	,	PUNCT
esutjss-116	38	5	revenue	revenue	NOUN
esutjss-116	38	6	generation	generation	NOUN
esutjss-116	38	7	and	and	CCONJ
esutjss-116	38	8	internally	internally	ADV
esutjss-116	38	9	generated	generate	VERB
esutjss-116	38	10	revenue	revenue	NOUN
esutjss-116	38	11	:	:	PUNCT
esutjss-116	38	12	revenue	revenue	NOUN
esutjss-116	38	13	is	be	AUX
esutjss-116	38	14	the	the	DET
esutjss-116	38	15	income	income	NOUN
esutjss-116	38	16	that	that	PRON
esutjss-116	38	17	an	an	DET
esutjss-116	38	18	organization	organization	NOUN
esutjss-116	38	19	or	or	CCONJ
esutjss-116	38	20	business	business	NOUN
esutjss-116	38	21	has	have	VERB
esutjss-116	38	22	from	from	ADP
esutjss-116	38	23	its	its	PRON
esutjss-116	38	24	normal	normal	ADJ
esutjss-116	38	25	business	business	NOUN
esutjss-116	38	26	activities	activity	NOUN
esutjss-116	38	27	,	,	PUNCT
esutjss-116	38	28	usually	usually	ADV
esutjss-116	38	29	from	from	ADP
esutjss-116	38	30	the	the	DET
esutjss-116	38	31	sale	sale	NOUN
esutjss-116	38	32	of	of	ADP
esutjss-116	38	33	goods	good	NOUN
esutjss-116	38	34	and	and	CCONJ
esutjss-116	38	35	services	service	NOUN
esutjss-116	38	36	to	to	ADP
esutjss-116	38	37	customers	customer	NOUN
esutjss-116	38	38	.	.	PUNCT
esutjss-116	39	1	some	some	DET
esutjss-116	39	2	organizations	organization	NOUN
esutjss-116	39	3	receive	receive	VERB
esutjss-116	39	4	revenue	revenue	NOUN
esutjss-116	39	5	from	from	ADP
esutjss-116	39	6	interest	interest	NOUN
esutjss-116	39	7	,	,	PUNCT
esutjss-116	39	8	royalties	royalty	NOUN
esutjss-116	39	9	,	,	PUNCT
esutjss-116	39	10	or	or	CCONJ
esutjss-116	39	11	other	other	ADJ
esutjss-116	39	12	fees	fee	NOUN
esutjss-116	39	13	.	.	PUNCT
esutjss-116	40	1	revenue	revenue	NOUN
esutjss-116	40	2	may	may	AUX
esutjss-116	40	3	refer	refer	VERB
esutjss-116	40	4	to	to	ADP
esutjss-116	40	5	business	business	NOUN
esutjss-116	40	6	income	income	NOUN
esutjss-116	40	7	in	in	ADP
esutjss-116	40	8	general	general	ADJ
esutjss-116	40	9	,	,	PUNCT
esutjss-116	40	10	or	or	CCONJ
esutjss-116	40	11	it	it	PRON
esutjss-116	40	12	may	may	AUX
esutjss-116	40	13	refer	refer	VERB
esutjss-116	40	14	to	to	ADP
esutjss-116	40	15	the	the	DET
esutjss-116	40	16	amount	amount	NOUN
esutjss-116	40	17	in	in	ADP
esutjss-116	40	18	a	a	DET
esutjss-116	40	19	monetary	monetary	ADJ
esutjss-116	40	20	unit	unit	NOUN
esutjss-116	40	21	,	,	PUNCT
esutjss-116	40	22	earned	earn	VERB
esutjss-116	40	23	during	during	ADP
esutjss-116	40	24	a	a	DET
esutjss-116	40	25	period	period	NOUN
esutjss-116	40	26	of	of	ADP
esutjss-116	40	27	time	time	NOUN
esutjss-116	40	28	.	.	PUNCT
esutjss-116	41	1	agu	agu	NOUN
esutjss-116	41	2	(	(	PUNCT
esutjss-116	41	3	2011	2011	NUM
esutjss-116	41	4	)	)	PUNCT
esutjss-116	41	5	defined	define	VERB
esutjss-116	41	6	revenue	revenue	NOUN
esutjss-116	41	7	as	as	ADP
esutjss-116	41	8	the	the	DET
esutjss-116	41	9	fund	fund	NOUN
esutjss-116	41	10	required	require	VERB
esutjss-116	41	11	by	by	ADP
esutjss-116	41	12	the	the	DET
esutjss-116	41	13	government	government	NOUN
esutjss-116	41	14	to	to	PART
esutjss-116	41	15	finance	finance	VERB
esutjss-116	41	16	its	its	PRON
esutjss-116	41	17	activities	activity	NOUN
esutjss-116	41	18	.	.	PUNCT
esutjss-116	42	1	these	these	DET
esutjss-116	42	2	funds	fund	NOUN
esutjss-116	42	3	are	be	AUX
esutjss-116	42	4	generated	generate	VERB
esutjss-116	42	5	from	from	ADP
esutjss-116	42	6	different	different	ADJ
esutjss-116	42	7	sources	source	NOUN
esutjss-116	42	8	such	such	ADJ
esutjss-116	42	9	as	as	ADP
esutjss-116	42	10	taxes	taxis	NOUN
esutjss-116	42	11	,	,	PUNCT
esutjss-116	42	12	borrowing	borrowing	NOUN
esutjss-116	42	13	,	,	PUNCT
esutjss-116	42	14	fine	fine	ADJ
esutjss-116	42	15	,	,	PUNCT
esutjss-116	42	16	fees	fee	NOUN
esutjss-116	42	17	etc	etc	X
esutjss-116	42	18	.	.	X
esutjss-116	43	1	it	it	PRON
esutjss-116	43	2	is	be	AUX
esutjss-116	43	3	also	also	ADV
esutjss-116	43	4	defined	define	VERB
esutjss-116	43	5	as	as	ADP
esutjss-116	43	6	the	the	DET
esutjss-116	43	7	total	total	ADJ
esutjss-116	43	8	amount	amount	NOUN
esutjss-116	43	9	of	of	ADP
esutjss-116	43	10	income	income	NOUN
esutjss-116	43	11	that	that	PRON
esutjss-116	43	12	accrues	accrue	VERB
esutjss-116	43	13	to	to	ADP
esutjss-116	43	14	an	an	DET
esutjss-116	43	15	organization	organization	NOUN
esutjss-116	43	16	(	(	PUNCT
esutjss-116	43	17	public	public	ADJ
esutjss-116	43	18	or	or	CCONJ
esutjss-116	43	19	private	private	ADJ
esutjss-116	43	20	)	)	PUNCT
esutjss-116	43	21	within	within	ADP
esutjss-116	43	22	a	a	DET
esutjss-116	43	23	specified	specified	ADJ
esutjss-116	43	24	period	period	NOUN
esutjss-116	43	25	of	of	ADP
esutjss-116	43	26	time	time	NOUN
esutjss-116	43	27	(	(	PUNCT
esutjss-116	43	28	alade	alade	NOUN
esutjss-116	43	29	,	,	PUNCT
esutjss-116	43	30	2015	2015	NUM
esutjss-116	43	31	)	)	PUNCT
esutjss-116	43	32	.	.	PUNCT
esutjss-116	44	1	states	state	VERB
esutjss-116	44	2	revenue	revenue	NOUN
esutjss-116	44	3	comprises	comprise	NOUN
esutjss-116	44	4	of	of	ADP
esutjss-116	44	5	receipt	receipt	NOUN
esutjss-116	44	6	from	from	ADP
esutjss-116	44	7	taxation	taxation	NOUN
esutjss-116	44	8	as	as	ADV
esutjss-116	44	9	well	well	ADV
esutjss-116	44	10	as	as	ADP
esutjss-116	44	11	those	those	PRON
esutjss-116	44	12	which	which	PRON
esutjss-116	44	13	are	be	AUX
esutjss-116	44	14	not	not	PART
esutjss-116	44	15	the	the	DET
esutjss-116	44	16	proceeds	proceed	NOUN
esutjss-116	44	17	of	of	ADP
esutjss-116	44	18	taxation	taxation	NOUN
esutjss-116	44	19	,	,	PUNCT
esutjss-116	44	20	but	but	CCONJ
esutjss-116	44	21	of	of	ADP
esutjss-116	44	22	either	either	CCONJ
esutjss-116	44	23	the	the	DET
esutjss-116	44	24	realization	realization	NOUN
esutjss-116	44	25	from	from	ADP
esutjss-116	44	26	the	the	DET
esutjss-116	44	27	sale	sale	NOUN
esutjss-116	44	28	of	of	ADP
esutjss-116	44	29	government	government	NOUN
esutjss-116	44	30	properties	property	NOUN
esutjss-116	44	31	or	or	CCONJ
esutjss-116	44	32	other	other	ADJ
esutjss-116	44	33	interests	interest	NOUN
esutjss-116	44	34	and	and	CCONJ
esutjss-116	44	35	returns	return	NOUN
esutjss-116	44	36	from	from	ADP
esutjss-116	44	37	loans	loan	NOUN
esutjss-116	44	38	and	and	CCONJ
esutjss-116	44	39	investment	investment	NOUN
esutjss-116	44	40	earning	earning	NOUN
esutjss-116	44	41	.	.	PUNCT
esutjss-116	45	1	onah	onah	PROPN
esutjss-116	45	2	(	(	PUNCT
esutjss-116	45	3	2006	2006	NUM
esutjss-116	45	4	)	)	PUNCT
esutjss-116	45	5	contends	contend	VERB
esutjss-116	45	6	that	that	SCONJ
esutjss-116	45	7	revenue	revenue	NOUN
esutjss-116	45	8	receipt	receipt	NOUN
esutjss-116	45	9	include	include	VERB
esutjss-116	45	10	“	"	PUNCT
esutjss-116	45	11	routine	routine	ADJ
esutjss-116	45	12	”	"	PUNCT
esutjss-116	45	13	and	and	CCONJ
esutjss-116	45	14	“	"	PUNCT
esutjss-116	45	15	earned	earn	VERB
esutjss-116	45	16	”	"	PUNCT
esutjss-116	45	17	income	income	NOUN
esutjss-116	45	18	.	.	PUNCT
esutjss-116	46	1	for	for	ADP
esutjss-116	46	2	these	these	DET
esutjss-116	46	3	reasons	reason	NOUN
esutjss-116	46	4	,	,	PUNCT
esutjss-116	46	5	according	accord	VERB
esutjss-116	46	6	to	to	ADP
esutjss-116	46	7	him	he	PRON
esutjss-116	46	8	,	,	PUNCT
esutjss-116	46	9	revenue	revenue	NOUN
esutjss-116	46	10	do	do	AUX
esutjss-116	46	11	not	not	PART
esutjss-116	46	12	include	include	VERB
esutjss-116	46	13	borrowing	borrowing	NOUN
esutjss-116	46	14	and	and	CCONJ
esutjss-116	46	15	recovery	recovery	NOUN
esutjss-116	46	16	of	of	ADP
esutjss-116	46	17	loans	loan	NOUN
esutjss-116	46	18	from	from	ADP
esutjss-116	46	19	other	other	ADJ
esutjss-116	46	20	parties	party	NOUN
esutjss-116	46	21	,	,	PUNCT
esutjss-116	46	22	but	but	CCONJ
esutjss-116	46	23	it	it	PRON
esutjss-116	46	24	includes	include	VERB
esutjss-116	46	25	tax	tax	NOUN
esutjss-116	46	26	receipts	receipt	NOUN
esutjss-116	46	27	,	,	PUNCT
esutjss-116	46	28	donations	donation	NOUN
esutjss-116	46	29	,	,	PUNCT
esutjss-116	46	30	grants	grant	NOUN
esutjss-116	46	31	,	,	PUNCT
esutjss-116	46	32	fees	fee	NOUN
esutjss-116	46	33	and	and	CCONJ
esutjss-116	46	34	fines	fine	NOUN
esutjss-116	46	35	and	and	CCONJ
esutjss-116	46	36	so	so	ADV
esutjss-116	46	37	on	on	ADV
esutjss-116	46	38	.	.	PUNCT
esutjss-116	47	1	similarly	similarly	ADV
esutjss-116	47	2	,	,	PUNCT
esutjss-116	47	3	erikume	erikume	PROPN
esutjss-116	47	4	(	(	PUNCT
esutjss-116	47	5	2016	2016	NUM
esutjss-116	47	6	)	)	PUNCT
esutjss-116	47	7	defined	define	VERB
esutjss-116	47	8	government	government	NOUN
esutjss-116	47	9	revenue	revenue	NOUN
esutjss-116	47	10	as	as	SCONJ
esutjss-116	47	11	all	all	DET
esutjss-116	47	12	the	the	DET
esutjss-116	47	13	money	money	NOUN
esutjss-116	47	14	received	receive	VERB
esutjss-116	47	15	other	other	ADJ
esutjss-116	47	16	than	than	ADP
esutjss-116	47	17	from	from	ADP
esutjss-116	47	18	issue	issue	NOUN
esutjss-116	47	19	of	of	ADP
esutjss-116	47	20	and	and	CCONJ
esutjss-116	47	21	debt	debt	NOUN
esutjss-116	47	22	,	,	PUNCT
esutjss-116	47	23	liquidation	liquidation	NOUN
esutjss-116	47	24	of	of	ADP
esutjss-116	47	25	investments	investment	NOUN
esutjss-116	47	26	.	.	PUNCT
esutjss-116	48	1	government	government	NOUN
esutjss-116	48	2	revenue	revenue	NOUN
esutjss-116	48	3	includes	include	VERB
esutjss-116	48	4	tax	tax	NOUN
esutjss-116	48	5	collections	collection	NOUN
esutjss-116	48	6	,	,	PUNCT
esutjss-116	48	7	charges	charge	NOUN
esutjss-116	48	8	and	and	CCONJ
esutjss-116	48	9	miscellaneous	miscellaneous	ADJ
esutjss-116	48	10	revenues	revenue	NOUN
esutjss-116	48	11	,	,	PUNCT
esutjss-116	48	12	utility	utility	NOUN
esutjss-116	48	13	and	and	CCONJ
esutjss-116	48	14	insurance	insurance	NOUN
esutjss-116	48	15	trust	trust	NOUN
esutjss-116	48	16	revenue	revenue	NOUN
esutjss-116	48	17	for	for	ADP
esutjss-116	48	18	all	all	DET
esutjss-116	48	19	internally	internally	ADV
esutjss-116	48	20	generated	generate	VERB
esutjss-116	48	21	revenue	revenue	NOUN
esutjss-116	48	22	in	in	ADP
esutjss-116	48	23	nigeria	nigeria	PROPN
esutjss-116	48	24	290	290	NUM
esutjss-116	48	25	funds	fund	NOUN
esutjss-116	48	26	and	and	CCONJ
esutjss-116	48	27	agencies	agency	NOUN
esutjss-116	48	28	of	of	ADP
esutjss-116	48	29	a	a	DET
esutjss-116	48	30	government	government	NOUN
esutjss-116	48	31	.	.	PUNCT
esutjss-116	49	1	public	public	ADJ
esutjss-116	49	2	revenue	revenue	NOUN
esutjss-116	49	3	according	accord	VERB
esutjss-116	49	4	to	to	ADP
esutjss-116	49	5	osita	osita	NOUN
esutjss-116	49	6	(	(	PUNCT
esutjss-116	49	7	2004	2004	NUM
esutjss-116	49	8	)	)	PUNCT
esutjss-116	49	9	is	be	AUX
esutjss-116	49	10	concerned	concern	VERB
esutjss-116	49	11	with	with	ADP
esutjss-116	49	12	various	various	ADJ
esutjss-116	49	13	ways	way	NOUN
esutjss-116	49	14	in	in	ADP
esutjss-116	49	15	which	which	PRON
esutjss-116	49	16	the	the	DET
esutjss-116	49	17	government	government	NOUN
esutjss-116	49	18	raises	raise	VERB
esutjss-116	49	19	revenue	revenue	NOUN
esutjss-116	49	20	.	.	PUNCT
esutjss-116	50	1	on	on	ADP
esutjss-116	50	2	the	the	DET
esutjss-116	50	3	other	other	ADJ
esutjss-116	50	4	hand	hand	NOUN
esutjss-116	50	5	,	,	PUNCT
esutjss-116	50	6	revenue	revenue	NOUN
esutjss-116	50	7	generation	generation	NOUN
esutjss-116	50	8	is	be	AUX
esutjss-116	50	9	the	the	DET
esutjss-116	50	10	complete	complete	ADJ
esutjss-116	50	11	amount	amount	NOUN
esutjss-116	50	12	of	of	ADP
esutjss-116	50	13	money	money	NOUN
esutjss-116	50	14	that	that	PRON
esutjss-116	50	15	is	be	AUX
esutjss-116	50	16	generated	generate	VERB
esutjss-116	50	17	during	during	ADP
esutjss-116	50	18	specific	specific	ADJ
esutjss-116	50	19	time	time	NOUN
esutjss-116	50	20	period	period	NOUN
esutjss-116	50	21	.	.	PUNCT
esutjss-116	51	1	the	the	DET
esutjss-116	51	2	money	money	NOUN
esutjss-116	51	3	is	be	AUX
esutjss-116	51	4	used	use	VERB
esutjss-116	51	5	to	to	PART
esutjss-116	51	6	calculate	calculate	VERB
esutjss-116	51	7	business	business	NOUN
esutjss-116	51	8	profits	profit	NOUN
esutjss-116	51	9	(	(	PUNCT
esutjss-116	51	10	eme	eme	NOUN
esutjss-116	51	11	,	,	PUNCT
esutjss-116	51	12	emeh	emeh	PROPN
esutjss-116	51	13	&	&	CCONJ
esutjss-116	51	14	onyishi	onyishi	PROPN
esutjss-116	51	15	,	,	PUNCT
esutjss-116	51	16	2012	2012	NUM
esutjss-116	51	17	)	)	PUNCT
esutjss-116	51	18	.	.	PUNCT
esutjss-116	52	1	from	from	ADP
esutjss-116	52	2	the	the	DET
esutjss-116	52	3	above	above	ADJ
esutjss-116	52	4	definitions	definition	NOUN
esutjss-116	52	5	,	,	PUNCT
esutjss-116	52	6	it	it	PRON
esutjss-116	52	7	can	can	AUX
esutjss-116	52	8	be	be	AUX
esutjss-116	52	9	said	say	VERB
esutjss-116	52	10	that	that	SCONJ
esutjss-116	52	11	revenue	revenue	NOUN
esutjss-116	52	12	is	be	AUX
esutjss-116	52	13	the	the	DET
esutjss-116	52	14	total	total	ADJ
esutjss-116	52	15	amount	amount	NOUN
esutjss-116	52	16	of	of	ADP
esutjss-116	52	17	income	income	NOUN
esutjss-116	52	18	accruing	accrue	VERB
esutjss-116	52	19	to	to	ADP
esutjss-116	52	20	a	a	DET
esutjss-116	52	21	state	state	NOUN
esutjss-116	52	22	from	from	ADP
esutjss-116	52	23	various	various	ADJ
esutjss-116	52	24	sources	source	NOUN
esutjss-116	52	25	within	within	ADP
esutjss-116	52	26	a	a	DET
esutjss-116	52	27	specified	specified	ADJ
esutjss-116	52	28	period	period	NOUN
esutjss-116	52	29	of	of	ADP
esutjss-116	52	30	time	time	NOUN
esutjss-116	52	31	.	.	PUNCT
esutjss-116	53	1	state	state	NOUN
esutjss-116	53	2	government	government	NOUN
esutjss-116	53	3	,	,	PUNCT
esutjss-116	53	4	like	like	ADP
esutjss-116	53	5	the	the	DET
esutjss-116	53	6	other	other	ADJ
esutjss-116	53	7	two	two	NUM
esutjss-116	53	8	tiers	tier	NOUN
esutjss-116	53	9	of	of	ADP
esutjss-116	53	10	government	government	NOUN
esutjss-116	53	11	,	,	PUNCT
esutjss-116	53	12	has	have	VERB
esutjss-116	53	13	sources	source	NOUN
esutjss-116	53	14	and	and	CCONJ
esutjss-116	53	15	uses	use	NOUN
esutjss-116	53	16	of	of	ADP
esutjss-116	53	17	revenue	revenue	NOUN
esutjss-116	53	18	.	.	PUNCT
esutjss-116	54	1	osisami	osisami	ADJ
esutjss-116	54	2	(	(	PUNCT
esutjss-116	54	3	1992	1992	NUM
esutjss-116	54	4	)	)	PUNCT
esutjss-116	54	5	states	state	VERB
esutjss-116	54	6	that	that	SCONJ
esutjss-116	54	7	there	there	PRON
esutjss-116	54	8	are	be	VERB
esutjss-116	54	9	basically	basically	ADV
esutjss-116	54	10	two	two	NUM
esutjss-116	54	11	types	type	NOUN
esutjss-116	54	12	of	of	ADP
esutjss-116	54	13	revenue	revenue	NOUN
esutjss-116	54	14	that	that	PRON
esutjss-116	54	15	accrues	accrue	VERB
esutjss-116	54	16	to	to	ADP
esutjss-116	54	17	state	state	NOUN
esutjss-116	54	18	governments	government	NOUN
esutjss-116	54	19	.	.	PUNCT
esutjss-116	55	1	these	these	PRON
esutjss-116	55	2	are	be	AUX
esutjss-116	55	3	internally	internally	ADV
esutjss-116	55	4	generally	generally	ADV
esutjss-116	55	5	generated	generate	VERB
esutjss-116	55	6	revenue	revenue	NOUN
esutjss-116	55	7	and	and	CCONJ
esutjss-116	55	8	revenue	revenue	NOUN
esutjss-116	55	9	allocated	allocate	VERB
esutjss-116	55	10	from	from	ADP
esutjss-116	55	11	the	the	DET
esutjss-116	55	12	federation	federation	PROPN
esutjss-116	55	13	account	account	NOUN
esutjss-116	55	14	.	.	PUNCT
esutjss-116	56	1	internally	internally	ADV
esutjss-116	56	2	generated	generate	VERB
esutjss-116	56	3	revenue	revenue	NOUN
esutjss-116	56	4	or	or	CCONJ
esutjss-116	56	5	self	self	NOUN
esutjss-116	56	6	-	-	PUNCT
esutjss-116	56	7	financing	finance	VERB
esutjss-116	56	8	sources	source	NOUN
esutjss-116	56	9	are	be	AUX
esutjss-116	56	10	those	those	DET
esutjss-116	56	11	sources	source	NOUN
esutjss-116	56	12	by	by	ADP
esutjss-116	56	13	which	which	PRON
esutjss-116	56	14	governments	government	NOUN
esutjss-116	56	15	can	can	AUX
esutjss-116	56	16	raise	raise	VERB
esutjss-116	56	17	revenue	revenue	NOUN
esutjss-116	56	18	constitutionally	constitutionally	ADV
esutjss-116	56	19	aside	aside	ADV
esutjss-116	56	20	from	from	ADP
esutjss-116	56	21	the	the	DET
esutjss-116	56	22	statutory	statutory	ADJ
esutjss-116	56	23	allocations	allocation	NOUN
esutjss-116	56	24	and	and	CCONJ
esutjss-116	56	25	grants	grant	NOUN
esutjss-116	56	26	(	(	PUNCT
esutjss-116	56	27	murana	murana	NOUN
esutjss-116	56	28	,	,	PUNCT
esutjss-116	56	29	2016	2016	NUM
esutjss-116	56	30	)	)	PUNCT
esutjss-116	56	31	.	.	PUNCT
esutjss-116	57	1	it	it	PRON
esutjss-116	57	2	should	should	AUX
esutjss-116	57	3	be	be	AUX
esutjss-116	57	4	noted	note	VERB
esutjss-116	57	5	that	that	SCONJ
esutjss-116	57	6	internally	internally	ADV
esutjss-116	57	7	generated	generate	VERB
esutjss-116	57	8	revenue	revenue	NOUN
esutjss-116	57	9	sources	source	NOUN
esutjss-116	57	10	provide	provide	VERB
esutjss-116	57	11	a	a	DET
esutjss-116	57	12	wide	wide	ADJ
esutjss-116	57	13	scope	scope	NOUN
esutjss-116	57	14	for	for	ADP
esutjss-116	57	15	initiative	initiative	NOUN
esutjss-116	57	16	towards	towards	ADP
esutjss-116	57	17	attracting	attract	VERB
esutjss-116	57	18	fund	fund	NOUN
esutjss-116	57	19	.	.	PUNCT
esutjss-116	58	1	for	for	ADP
esutjss-116	58	2	example	example	NOUN
esutjss-116	58	3	,	,	PUNCT
esutjss-116	58	4	the	the	DET
esutjss-116	58	5	extent	extent	NOUN
esutjss-116	58	6	to	to	PART
esutjss-116	58	7	which	which	PRON
esutjss-116	58	8	these	these	DET
esutjss-116	58	9	revenue	revenue	NOUN
esutjss-116	58	10	sources	source	NOUN
esutjss-116	58	11	can	can	AUX
esutjss-116	58	12	yield	yield	VERB
esutjss-116	58	13	to	to	ADP
esutjss-116	58	14	the	the	DET
esutjss-116	58	15	benefit	benefit	NOUN
esutjss-116	58	16	of	of	ADP
esutjss-116	58	17	the	the	DET
esutjss-116	58	18	local	local	ADJ
esutjss-116	58	19	government	government	NOUN
esutjss-116	58	20	council	council	NOUN
esutjss-116	58	21	depends	depend	VERB
esutjss-116	58	22	on	on	ADP
esutjss-116	58	23	the	the	DET
esutjss-116	58	24	ability	ability	NOUN
esutjss-116	58	25	and	and	CCONJ
esutjss-116	58	26	vibrancy	vibrancy	NOUN
esutjss-116	58	27	of	of	ADP
esutjss-116	58	28	the	the	DET
esutjss-116	58	29	local	local	ADJ
esutjss-116	58	30	government	government	NOUN
esutjss-116	58	31	leadership	leadership	NOUN
esutjss-116	58	32	.	.	PUNCT
esutjss-116	59	1	bye	bye	INTJ
esutjss-116	59	2	-	-	PUNCT
esutjss-116	59	3	laws	law	NOUN
esutjss-116	59	4	are	be	AUX
esutjss-116	59	5	very	very	ADV
esutjss-116	59	6	important	important	ADJ
esutjss-116	59	7	in	in	ADP
esutjss-116	59	8	providing	provide	VERB
esutjss-116	59	9	the	the	DET
esutjss-116	59	10	enabling	enable	VERB
esutjss-116	59	11	legal	legal	ADJ
esutjss-116	59	12	environment	environment	NOUN
esutjss-116	59	13	for	for	ADP
esutjss-116	59	14	proper	proper	ADJ
esutjss-116	59	15	revenue	revenue	NOUN
esutjss-116	59	16	generation	generation	NOUN
esutjss-116	59	17	at	at	ADP
esutjss-116	59	18	the	the	DET
esutjss-116	59	19	local	local	ADJ
esutjss-116	59	20	government	government	NOUN
esutjss-116	59	21	level	level	NOUN
esutjss-116	59	22	(	(	PUNCT
esutjss-116	59	23	murana	murana	NOUN
esutjss-116	59	24	,	,	PUNCT
esutjss-116	59	25	2016	2016	NUM
esutjss-116	59	26	)	)	PUNCT
esutjss-116	59	27	.	.	PUNCT
esutjss-116	60	1	bye	bye	INTJ
esutjss-116	60	2	-	-	PUNCT
esutjss-116	60	3	laws	law	NOUN
esutjss-116	60	4	on	on	ADP
esutjss-116	60	5	finance	finance	NOUN
esutjss-116	60	6	prescribe	prescribe	VERB
esutjss-116	60	7	the	the	DET
esutjss-116	60	8	sources	source	NOUN
esutjss-116	60	9	of	of	ADP
esutjss-116	60	10	revenue	revenue	NOUN
esutjss-116	60	11	,	,	PUNCT
esutjss-116	60	12	the	the	DET
esutjss-116	60	13	amount	amount	NOUN
esutjss-116	60	14	to	to	PART
esutjss-116	60	15	be	be	AUX
esutjss-116	60	16	collected	collect	VERB
esutjss-116	60	17	and	and	CCONJ
esutjss-116	60	18	mode	mode	NOUN
esutjss-116	60	19	of	of	ADP
esutjss-116	60	20	collection	collection	NOUN
esutjss-116	60	21	as	as	ADV
esutjss-116	60	22	well	well	ADV
esutjss-116	60	23	as	as	ADP
esutjss-116	60	24	the	the	DET
esutjss-116	60	25	basis	basis	NOUN
esutjss-116	60	26	of	of	ADP
esutjss-116	60	27	incidence	incidence	NOUN
esutjss-116	60	28	,	,	PUNCT
esutjss-116	60	29	that	that	ADV
esutjss-116	60	30	is	is	ADV
esutjss-116	60	31	,	,	PUNCT
esutjss-116	60	32	the	the	DET
esutjss-116	60	33	person(s	person(s	NOUN
esutjss-116	60	34	)	)	PUNCT
esutjss-116	60	35	to	to	PART
esutjss-116	60	36	bear	bear	VERB
esutjss-116	60	37	the	the	DET
esutjss-116	60	38	burden	burden	NOUN
esutjss-116	60	39	of	of	ADP
esutjss-116	60	40	payment	payment	NOUN
esutjss-116	60	41	.	.	PUNCT
esutjss-116	61	1	internally	internally	ADV
esutjss-116	61	2	generated	generate	VERB
esutjss-116	61	3	revenue	revenue	NOUN
esutjss-116	61	4	are	be	AUX
esutjss-116	61	5	those	those	DET
esutjss-116	61	6	revenues	revenue	NOUN
esutjss-116	61	7	that	that	PRON
esutjss-116	61	8	are	be	AUX
esutjss-116	61	9	derived	derive	VERB
esutjss-116	61	10	within	within	ADP
esutjss-116	61	11	the	the	DET
esutjss-116	61	12	state	state	NOUN
esutjss-116	61	13	from	from	ADP
esutjss-116	61	14	various	various	ADJ
esutjss-116	61	15	sources	source	NOUN
esutjss-116	61	16	such	such	ADJ
esutjss-116	61	17	as	as	ADP
esutjss-116	61	18	taxes	taxis	NOUN
esutjss-116	61	19	(	(	PUNCT
esutjss-116	61	20	pay	pay	VERB
esutjss-116	61	21	as	as	SCONJ
esutjss-116	61	22	you	you	PRON
esutjss-116	61	23	earn	earn	VERB
esutjss-116	61	24	,	,	PUNCT
esutjss-116	61	25	direct	direct	ADJ
esutjss-116	61	26	assessment	assessment	NOUN
esutjss-116	61	27	,	,	PUNCT
esutjss-116	61	28	capital	capital	NOUN
esutjss-116	61	29	gain	gain	NOUN
esutjss-116	61	30	taxes	taxis	NOUN
esutjss-116	61	31	,	,	PUNCT
esutjss-116	61	32	among	among	ADP
esutjss-116	61	33	others	other	NOUN
esutjss-116	61	34	)	)	PUNCT
esutjss-116	61	35	,	,	PUNCT
esutjss-116	61	36	and	and	CCONJ
esutjss-116	61	37	motor	motor	NOUN
esutjss-116	61	38	vehicle	vehicle	NOUN
esutjss-116	61	39	license	license	NOUN
esutjss-116	61	40	,	,	PUNCT
esutjss-116	61	41	among	among	ADP
esutjss-116	61	42	others	other	NOUN
esutjss-116	61	43	.	.	PUNCT
esutjss-116	62	1	while	while	SCONJ
esutjss-116	62	2	the	the	DET
esutjss-116	62	3	statutory	statutory	ADJ
esutjss-116	62	4	allocation	allocation	NOUN
esutjss-116	62	5	from	from	ADP
esutjss-116	62	6	federation	federation	PROPN
esutjss-116	62	7	account	account	NOUN
esutjss-116	62	8	,	,	PUNCT
esutjss-116	62	9	value	value	NOUN
esutjss-116	62	10	added	add	VERB
esutjss-116	62	11	tax	tax	NOUN
esutjss-116	62	12	constitute	constitute	VERB
esutjss-116	62	13	the	the	DET
esutjss-116	62	14	external	external	ADJ
esutjss-116	62	15	source	source	NOUN
esutjss-116	62	16	.	.	PUNCT
esutjss-116	63	1	most	most	ADJ
esutjss-116	63	2	states	state	NOUN
esutjss-116	63	3	of	of	ADP
esutjss-116	63	4	the	the	DET
esutjss-116	63	5	federation	federation	NOUN
esutjss-116	63	6	get	get	VERB
esutjss-116	63	7	the	the	DET
esutjss-116	63	8	bulk	bulk	NOUN
esutjss-116	63	9	of	of	ADP
esutjss-116	63	10	their	their	PRON
esutjss-116	63	11	revenue	revenue	NOUN
esutjss-116	63	12	in	in	ADP
esutjss-116	63	13	form	form	NOUN
esutjss-116	63	14	of	of	ADP
esutjss-116	63	15	statutory	statutory	ADJ
esutjss-116	63	16	allocation	allocation	NOUN
esutjss-116	63	17	from	from	ADP
esutjss-116	63	18	the	the	DET
esutjss-116	63	19	federation	federation	PROPN
esutjss-116	63	20	account	account	NOUN
esutjss-116	63	21	to	to	PART
esutjss-116	63	22	finance	finance	VERB
esutjss-116	63	23	their	their	PRON
esutjss-116	63	24	expenditure	expenditure	NOUN
esutjss-116	63	25	programmes	programme	NOUN
esutjss-116	63	26	(	(	PUNCT
esutjss-116	63	27	cbn	cbn	PROPN
esutjss-116	63	28	,	,	PUNCT
esutjss-116	63	29	2014	2014	NUM
esutjss-116	63	30	)	)	PUNCT
esutjss-116	63	31	.	.	PUNCT
esutjss-116	64	1	state	state	NOUN
esutjss-116	64	2	governments	government	NOUN
esutjss-116	64	3	as	as	ADP
esutjss-116	64	4	the	the	DET
esutjss-116	64	5	second	second	ADJ
esutjss-116	64	6	tier	tier	NOUN
esutjss-116	64	7	of	of	ADP
esutjss-116	64	8	government	government	NOUN
esutjss-116	64	9	in	in	ADP
esutjss-116	64	10	nigeria	nigeria	PROPN
esutjss-116	64	11	derive	derive	VERB
esutjss-116	64	12	its	its	PRON
esutjss-116	64	13	revenue	revenue	NOUN
esutjss-116	64	14	from	from	ADP
esutjss-116	64	15	various	various	ADJ
esutjss-116	64	16	sources	source	NOUN
esutjss-116	64	17	.	.	PUNCT
esutjss-116	65	1	however	however	ADV
esutjss-116	65	2	,	,	PUNCT
esutjss-116	65	3	it	it	PRON
esutjss-116	65	4	should	should	AUX
esutjss-116	65	5	be	be	AUX
esutjss-116	65	6	noted	note	VERB
esutjss-116	65	7	that	that	SCONJ
esutjss-116	65	8	sources	source	NOUN
esutjss-116	65	9	of	of	ADP
esutjss-116	65	10	revenue	revenue	NOUN
esutjss-116	65	11	are	be	AUX
esutjss-116	65	12	by	by	ADP
esutjss-116	65	13	no	no	DET
esutjss-116	65	14	means	mean	NOUN
esutjss-116	65	15	uniform	uniform	NOUN
esutjss-116	65	16	among	among	ADP
esutjss-116	65	17	the	the	DET
esutjss-116	65	18	states	state	NOUN
esutjss-116	65	19	.	.	PUNCT
esutjss-116	66	1	states	state	NOUN
esutjss-116	66	2	derive	derive	VERB
esutjss-116	66	3	their	their	PRON
esutjss-116	66	4	revenue	revenue	NOUN
esutjss-116	66	5	depending	depend	VERB
esutjss-116	66	6	on	on	ADP
esutjss-116	66	7	the	the	DET
esutjss-116	66	8	resources	resource	NOUN
esutjss-116	66	9	available	available	ADJ
esutjss-116	66	10	to	to	ADP
esutjss-116	66	11	them	they	PRON
esutjss-116	66	12	;	;	PUNCT
esutjss-116	66	13	(	(	PUNCT
esutjss-116	66	14	anyafo	anyafo	NOUN
esutjss-116	66	15	,	,	PUNCT
esutjss-116	66	16	1996	1996	NUM
esutjss-116	66	17	)	)	PUNCT
esutjss-116	66	18	.	.	PUNCT
esutjss-116	67	1	the	the	DET
esutjss-116	67	2	share	share	NOUN
esutjss-116	67	3	of	of	ADP
esutjss-116	67	4	federation	federation	NOUN
esutjss-116	67	5	account	account	NOUN
esutjss-116	67	6	to	to	ADP
esutjss-116	67	7	states	state	NOUN
esutjss-116	67	8	constitutes	constitute	VERB
esutjss-116	67	9	57.97	57.97	NUM
esutjss-116	67	10	%	%	NOUN
esutjss-116	67	11	in	in	ADP
esutjss-116	67	12	2002	2002	NUM
esutjss-116	67	13	of	of	ADP
esutjss-116	67	14	the	the	DET
esutjss-116	67	15	total	total	ADJ
esutjss-116	67	16	revenue	revenue	NOUN
esutjss-116	67	17	plus	plus	CCONJ
esutjss-116	67	18	grant	grant	NOUN
esutjss-116	67	19	and	and	CCONJ
esutjss-116	67	20	this	this	PRON
esutjss-116	67	21	rose	rise	VERB
esutjss-116	67	22	to	to	ADP
esutjss-116	67	23	65.82	65.82	NUM
esutjss-116	67	24	%	%	NOUN
esutjss-116	67	25	in	in	ADP
esutjss-116	67	26	2006	2006	NUM
esutjss-116	67	27	;	;	PUNCT
esutjss-116	67	28	while	while	SCONJ
esutjss-116	67	29	the	the	DET
esutjss-116	67	30	internally	internally	ADV
esutjss-116	67	31	generated	generate	VERB
esutjss-116	67	32	revenue	revenue	NOUN
esutjss-116	67	33	declined	decline	VERB
esutjss-116	67	34	from	from	ADP
esutjss-116	67	35	13.38	13.38	NUM
esutjss-116	67	36	%	%	NOUN
esutjss-116	67	37	in	in	ADP
esutjss-116	67	38	2002	2002	NUM
esutjss-116	67	39	to	to	ADP
esutjss-116	67	40	8.11	8.11	NUM
esutjss-116	67	41	%	%	NOUN
esutjss-116	67	42	in	in	ADP
esutjss-116	67	43	2006	2006	NUM
esutjss-116	67	44	(	(	PUNCT
esutjss-116	67	45	cbn,2006	cbn,2006	NOUN
esutjss-116	67	46	)	)	PUNCT
esutjss-116	67	47	.	.	PUNCT
esutjss-116	68	1	the	the	DET
esutjss-116	68	2	average	average	ADJ
esutjss-116	68	3	percentages	percentage	NOUN
esutjss-116	68	4	of	of	ADP
esutjss-116	68	5	internally	internally	ADV
esutjss-116	68	6	generated	generate	VERB
esutjss-116	68	7	revenue	revenue	NOUN
esutjss-116	68	8	in	in	ADP
esutjss-116	68	9	relation	relation	NOUN
esutjss-116	68	10	to	to	ADP
esutjss-116	68	11	the	the	DET
esutjss-116	68	12	federal	federal	ADJ
esutjss-116	68	13	allocation	allocation	NOUN
esutjss-116	68	14	were	be	AUX
esutjss-116	68	15	between	between	ADP
esutjss-116	68	16	5	5	NUM
esutjss-116	68	17	-	-	SYM
esutjss-116	68	18	9	9	NUM
esutjss-116	68	19	percent	percent	NOUN
esutjss-116	68	20	for	for	ADP
esutjss-116	68	21	most	most	ADJ
esutjss-116	68	22	non	non	PRON
esutjss-116	68	23	291	291	NUM
esutjss-116	68	24	oil	oil	NOUN
esutjss-116	68	25	producing	produce	VERB
esutjss-116	68	26	states	state	NOUN
esutjss-116	68	27	in	in	ADP
esutjss-116	68	28	the	the	DET
esutjss-116	68	29	recent	recent	ADJ
esutjss-116	68	30	past	past	NOUN
esutjss-116	68	31	.	.	PUNCT
esutjss-116	69	1	kano	kano	PROPN
esutjss-116	69	2	was	be	AUX
esutjss-116	69	3	able	able	ADJ
esutjss-116	69	4	to	to	PART
esutjss-116	69	5	slightly	slightly	ADV
esutjss-116	69	6	exceed	exceed	VERB
esutjss-116	69	7	10	10	NUM
esutjss-116	69	8	%	%	NOUN
esutjss-116	69	9	in	in	ADP
esutjss-116	69	10	2004	2004	NUM
esutjss-116	69	11	to	to	ADP
esutjss-116	69	12	date	date	NOUN
esutjss-116	69	13	due	due	ADP
esutjss-116	69	14	to	to	ADP
esutjss-116	69	15	aggressive	aggressive	ADJ
esutjss-116	69	16	revenue	revenue	NOUN
esutjss-116	69	17	generation	generation	NOUN
esutjss-116	69	18	efforts	effort	NOUN
esutjss-116	69	19	,	,	PUNCT
esutjss-116	69	20	with	with	ADP
esutjss-116	69	21	lagos	lagos	NOUN
esutjss-116	69	22	state	state	NOUN
esutjss-116	69	23	as	as	ADP
esutjss-116	69	24	the	the	DET
esutjss-116	69	25	only	only	ADJ
esutjss-116	69	26	exception	exception	NOUN
esutjss-116	69	27	.	.	PUNCT
esutjss-116	70	1	recurrent	recurrent	ADJ
esutjss-116	70	2	expenditure	expenditure	NOUN
esutjss-116	70	3	according	accord	VERB
esutjss-116	70	4	to	to	ADP
esutjss-116	70	5	agu	agu	PROPN
esutjss-116	70	6	(	(	PUNCT
esutjss-116	70	7	2011	2011	NUM
esutjss-116	70	8	)	)	PUNCT
esutjss-116	70	9	is	be	AUX
esutjss-116	70	10	the	the	DET
esutjss-116	70	11	type	type	NOUN
esutjss-116	70	12	of	of	ADP
esutjss-116	70	13	expenditure	expenditure	NOUN
esutjss-116	70	14	that	that	PRON
esutjss-116	70	15	happens	happen	VERB
esutjss-116	70	16	repeatedly	repeatedly	ADV
esutjss-116	70	17	on	on	ADP
esutjss-116	70	18	daily	daily	ADJ
esutjss-116	70	19	,	,	PUNCT
esutjss-116	70	20	weekly	weekly	ADJ
esutjss-116	70	21	or	or	CCONJ
esutjss-116	70	22	even	even	ADV
esutjss-116	70	23	monthly	monthly	ADJ
esutjss-116	70	24	basis	basis	NOUN
esutjss-116	70	25	.	.	PUNCT
esutjss-116	71	1	the	the	DET
esutjss-116	71	2	amount	amount	NOUN
esutjss-116	71	3	involved	involve	VERB
esutjss-116	71	4	is	be	AUX
esutjss-116	71	5	charged	charge	VERB
esutjss-116	71	6	to	to	ADP
esutjss-116	71	7	some	some	DET
esutjss-116	71	8	operating	operating	NOUN
esutjss-116	71	9	account	account	NOUN
esutjss-116	71	10	(	(	PUNCT
esutjss-116	71	11	e.g.	e.g.	ADV
esutjss-116	71	12	profit	profit	NOUN
esutjss-116	71	13	and	and	CCONJ
esutjss-116	71	14	loss	loss	NOUN
esutjss-116	71	15	account	account	NOUN
esutjss-116	71	16	or	or	CCONJ
esutjss-116	71	17	income	income	NOUN
esutjss-116	71	18	and	and	CCONJ
esutjss-116	71	19	expenditure	expenditure	NOUN
esutjss-116	71	20	account).this	account).this	NOUN
esutjss-116	71	21	includes	include	VERB
esutjss-116	71	22	for	for	ADP
esutjss-116	71	23	example	example	NOUN
esutjss-116	71	24	payment	payment	NOUN
esutjss-116	71	25	of	of	ADP
esutjss-116	71	26	pensions	pension	NOUN
esutjss-116	71	27	and	and	CCONJ
esutjss-116	71	28	salaries	salary	NOUN
esutjss-116	71	29	,	,	PUNCT
esutjss-116	71	30	administrative	administrative	ADJ
esutjss-116	71	31	overhead	overhead	ADJ
esutjss-116	71	32	,	,	PUNCT
esutjss-116	71	33	maintenance	maintenance	NOUN
esutjss-116	71	34	of	of	ADP
esutjss-116	71	35	official	official	ADJ
esutjss-116	71	36	vehicles	vehicle	NOUN
esutjss-116	71	37	,	,	PUNCT
esutjss-116	71	38	payment	payment	NOUN
esutjss-116	71	39	of	of	ADP
esutjss-116	71	40	electricity	electricity	NOUN
esutjss-116	71	41	and	and	CCONJ
esutjss-116	71	42	telephone	telephone	NOUN
esutjss-116	71	43	bills	bill	NOUN
esutjss-116	71	44	,	,	PUNCT
esutjss-116	71	45	water	water	NOUN
esutjss-116	71	46	rate	rate	NOUN
esutjss-116	71	47	and	and	CCONJ
esutjss-116	71	48	insurance	insurance	NOUN
esutjss-116	71	49	premium	premium	NOUN
esutjss-116	71	50	among	among	ADP
esutjss-116	71	51	others	other	NOUN
esutjss-116	71	52	.	.	PUNCT
esutjss-116	72	1	there	there	PRON
esutjss-116	72	2	is	be	VERB
esutjss-116	72	3	no	no	DET
esutjss-116	72	4	gain	gain	NOUN
esutjss-116	72	5	saying	say	VERB
esutjss-116	72	6	of	of	ADP
esutjss-116	72	7	the	the	DET
esutjss-116	72	8	fact	fact	NOUN
esutjss-116	72	9	that	that	SCONJ
esutjss-116	72	10	internally	internally	ADV
esutjss-116	72	11	generated	generate	VERB
esutjss-116	72	12	revenue	revenue	NOUN
esutjss-116	72	13	has	have	AUX
esutjss-116	72	14	a	a	DET
esutjss-116	72	15	lot	lot	NOUN
esutjss-116	72	16	of	of	ADP
esutjss-116	72	17	benefits	benefit	NOUN
esutjss-116	72	18	.	.	PUNCT
esutjss-116	73	1	these	these	PRON
esutjss-116	73	2	include	include	VERB
esutjss-116	73	3	,	,	PUNCT
esutjss-116	73	4			PRON
esutjss-116	73	5	provision	provision	NOUN
esutjss-116	73	6	of	of	ADP
esutjss-116	73	7	clean	clean	ADJ
esutjss-116	73	8	water	water	NOUN
esutjss-116	73	9	for	for	ADP
esutjss-116	73	10	the	the	DET
esutjss-116	73	11	people	people	NOUN
esutjss-116	73	12	in	in	ADP
esutjss-116	73	13	the	the	DET
esutjss-116	73	14	local	local	ADJ
esutjss-116	73	15	government	government	NOUN
esutjss-116	73	16	area	area	NOUN
esutjss-116	73	17			NOUN
esutjss-116	73	18	construction	construction	NOUN
esutjss-116	73	19	of	of	ADP
esutjss-116	73	20	good	good	ADJ
esutjss-116	73	21	roads	road	NOUN
esutjss-116	73	22	for	for	ADP
esutjss-116	73	23	easy	easy	ADJ
esutjss-116	73	24	movement	movement	NOUN
esutjss-116	73	25	of	of	ADP
esutjss-116	73	26	transportation	transportation	NOUN
esutjss-116	73	27			NOUN
esutjss-116	73	28	provision	provision	NOUN
esutjss-116	73	29	of	of	ADP
esutjss-116	73	30	a	a	DET
esutjss-116	73	31	well	well	ADV
esutjss-116	73	32	-	-	PUNCT
esutjss-116	73	33	equipped	equip	VERB
esutjss-116	73	34	health	health	NOUN
esutjss-116	73	35	centre	centre	NOUN
esutjss-116	73	36	in	in	ADP
esutjss-116	73	37	the	the	DET
esutjss-116	73	38	community	community	NOUN
esutjss-116	73	39	to	to	PART
esutjss-116	73	40	reduce	reduce	VERB
esutjss-116	73	41	the	the	DET
esutjss-116	73	42	death	death	NOUN
esutjss-116	73	43	rate	rate	NOUN
esutjss-116	73	44	of	of	ADP
esutjss-116	73	45	the	the	DET
esutjss-116	73	46	people	people	NOUN
esutjss-116	73	47			NOUN
esutjss-116	73	48	provision	provision	NOUN
esutjss-116	73	49	of	of	ADP
esutjss-116	73	50	free	free	ADJ
esutjss-116	73	51	education	education	NOUN
esutjss-116	73	52	in	in	ADP
esutjss-116	73	53	the	the	DET
esutjss-116	73	54	community	community	NOUN
esutjss-116	73	55	to	to	PART
esutjss-116	73	56	reduce	reduce	VERB
esutjss-116	73	57	the	the	DET
esutjss-116	73	58	level	level	NOUN
esutjss-116	73	59	of	of	ADP
esutjss-116	73	60	illiteracy	illiteracy	NOUN
esutjss-116	73	61	in	in	ADP
esutjss-116	73	62	the	the	DET
esutjss-116	73	63	society	society	NOUN
esutjss-116	73	64	.	.	PUNCT
esutjss-116	74	1			NOUN
esutjss-116	74	2	stability	stability	NOUN
esutjss-116	74	3	of	of	ADP
esutjss-116	74	4	electricity	electricity	NOUN
esutjss-116	74	5	in	in	ADP
esutjss-116	74	6	the	the	DET
esutjss-116	74	7	community	community	NOUN
esutjss-116	74	8	many	many	ADJ
esutjss-116	74	9	of	of	ADP
esutjss-116	74	10	the	the	DET
esutjss-116	74	11	problems	problem	NOUN
esutjss-116	74	12	facing	face	VERB
esutjss-116	74	13	the	the	DET
esutjss-116	74	14	generation	generation	NOUN
esutjss-116	74	15	of	of	ADP
esutjss-116	74	16	revenue	revenue	NOUN
esutjss-116	74	17	in	in	ADP
esutjss-116	74	18	the	the	DET
esutjss-116	74	19	local	local	ADJ
esutjss-116	74	20	governments	government	NOUN
esutjss-116	74	21	are	be	AUX
esutjss-116	74	22	those	those	PRON
esutjss-116	74	23	that	that	PRON
esutjss-116	74	24	can	can	AUX
esutjss-116	74	25	be	be	AUX
esutjss-116	74	26	corrected	correct	VERB
esutjss-116	74	27	to	to	PART
esutjss-116	74	28	improve	improve	VERB
esutjss-116	74	29	their	their	PRON
esutjss-116	74	30	collection	collection	NOUN
esutjss-116	74	31	.	.	PUNCT
esutjss-116	75	1	theoretical	theoretical	ADJ
esutjss-116	75	2	framework	framework	NOUN
esutjss-116	75	3	this	this	DET
esutjss-116	75	4	paper	paper	NOUN
esutjss-116	75	5	adopted	adopt	VERB
esutjss-116	75	6	the	the	DET
esutjss-116	75	7	fiscal	fiscal	ADJ
esutjss-116	75	8	federation	federation	NOUN
esutjss-116	75	9	theory	theory	NOUN
esutjss-116	75	10	as	as	ADP
esutjss-116	75	11	the	the	DET
esutjss-116	75	12	basis	basis	NOUN
esutjss-116	75	13	for	for	ADP
esutjss-116	75	14	this	this	DET
esutjss-116	75	15	work	work	NOUN
esutjss-116	75	16	.	.	PUNCT
esutjss-116	76	1	the	the	DET
esutjss-116	76	2	basic	basic	ADJ
esutjss-116	76	3	foundations	foundation	NOUN
esutjss-116	76	4	for	for	ADP
esutjss-116	76	5	the	the	DET
esutjss-116	76	6	initial	initial	ADJ
esutjss-116	76	7	theory	theory	NOUN
esutjss-116	76	8	of	of	ADP
esutjss-116	76	9	fiscal	fiscal	ADJ
esutjss-116	76	10	federation	federation	NOUN
esutjss-116	76	11	were	be	AUX
esutjss-116	76	12	laid	lay	VERB
esutjss-116	76	13	by	by	ADP
esutjss-116	76	14	kenneth	kenneth	PROPN
esutjss-116	76	15	arrow	arrow	PROPN
esutjss-116	76	16	,	,	PUNCT
esutjss-116	76	17	richard	richard	PROPN
esutjss-116	76	18	musgrave	musgrave	PROPN
esutjss-116	76	19	and	and	CCONJ
esutjss-116	76	20	paul	paul	PROPN
esutjss-116	76	21	samuelson	samuelson	PROPN
esutjss-116	76	22	.	.	PUNCT
esutjss-116	77	1	samuelson	samuelson	PROPN
esutjss-116	77	2	’s	’s	PART
esutjss-116	77	3	two	two	NUM
esutjss-116	77	4	important	important	ADJ
esutjss-116	77	5	papers	paper	NOUN
esutjss-116	77	6	on	on	ADP
esutjss-116	77	7	the	the	DET
esutjss-116	77	8	theory	theory	NOUN
esutjss-116	77	9	of	of	ADP
esutjss-116	77	10	public	public	ADJ
esutjss-116	77	11	good	good	NOUN
esutjss-116	77	12	(	(	PUNCT
esutjss-116	77	13	1954	1954	NUM
esutjss-116	77	14	,	,	PUNCT
esutjss-116	77	15	1955	1955	NUM
esutjss-116	77	16	)	)	PUNCT
esutjss-116	77	17	,	,	PUNCT
esutjss-116	77	18	arrow	arrow	NOUN
esutjss-116	77	19	’s	’s	PART
esutjss-116	77	20	discourse	discourse	NOUN
esutjss-116	77	21	on	on	ADP
esutjss-116	77	22	the	the	DET
esutjss-116	77	23	roles	role	NOUN
esutjss-116	77	24	of	of	ADP
esutjss-116	77	25	public	public	ADJ
esutjss-116	77	26	and	and	CCONJ
esutjss-116	77	27	private	private	ADJ
esutjss-116	77	28	sectors	sector	NOUN
esutjss-116	77	29	(	(	PUNCT
esutjss-116	77	30	1970	1970	NUM
esutjss-116	77	31	)	)	PUNCT
esutjss-116	77	32	,	,	PUNCT
esutjss-116	77	33	and	and	CCONJ
esutjss-116	77	34	musgrave	musgrave	PROPN
esutjss-116	77	35	’s	’s	PART
esutjss-116	77	36	book	book	NOUN
esutjss-116	77	37	on	on	ADP
esutjss-116	77	38	public	public	ADJ
esutjss-116	77	39	finance	finance	NOUN
esutjss-116	77	40	(	(	PUNCT
esutjss-116	77	41	1959	1959	NUM
esutjss-116	77	42	)	)	PUNCT
esutjss-116	77	43	provided	provide	VERB
esutjss-116	77	44	the	the	DET
esutjss-116	77	45	framework	framework	NOUN
esutjss-116	77	46	for	for	ADP
esutjss-116	77	47	what	what	PRON
esutjss-116	77	48	has	have	AUX
esutjss-116	77	49	come	come	VERB
esutjss-116	77	50	to	to	PART
esutjss-116	77	51	be	be	AUX
esutjss-116	77	52	accepted	accept	VERB
esutjss-116	77	53	as	as	ADP
esutjss-116	77	54	the	the	DET
esutjss-116	77	55	proper	proper	ADJ
esutjss-116	77	56	role	role	NOUN
esutjss-116	77	57	of	of	ADP
esutjss-116	77	58	the	the	DET
esutjss-116	77	59	state	state	NOUN
esutjss-116	77	60	in	in	ADP
esutjss-116	77	61	the	the	DET
esutjss-116	77	62	economy	economy	NOUN
esutjss-116	77	63	.	.	PUNCT
esutjss-116	78	1	within	within	ADP
esutjss-116	78	2	this	this	DET
esutjss-116	78	3	framework	framework	NOUN
esutjss-116	78	4	,	,	PUNCT
esutjss-116	78	5	some	some	DET
esutjss-116	78	6	roles	role	NOUN
esutjss-116	78	7	were	be	AUX
esutjss-116	78	8	identified	identify	VERB
esutjss-116	78	9	for	for	ADP
esutjss-116	78	10	the	the	DET
esutjss-116	78	11	government	government	NOUN
esutjss-116	78	12	sector	sector	NOUN
esutjss-116	78	13	.	.	PUNCT
esutjss-116	79	1	these	these	PRON
esutjss-116	79	2	were	be	AUX
esutjss-116	79	3	the	the	DET
esutjss-116	79	4	roles	role	NOUN
esutjss-116	79	5	of	of	ADP
esutjss-116	79	6	government	government	NOUN
esutjss-116	79	7	in	in	ADP
esutjss-116	79	8	correcting	correct	VERB
esutjss-116	79	9	various	various	ADJ
esutjss-116	79	10	forms	form	NOUN
esutjss-116	79	11	of	of	ADP
esutjss-116	79	12	market	market	NOUN
esutjss-116	79	13	failure	failure	NOUN
esutjss-116	79	14	;	;	PUNCT
esutjss-116	79	15	ensuring	ensure	VERB
esutjss-116	79	16	an	an	DET
esutjss-116	79	17	equitable	equitable	ADJ
esutjss-116	79	18	distribution	distribution	NOUN
esutjss-116	79	19	of	of	ADP
esutjss-116	79	20	income	income	NOUN
esutjss-116	79	21	and	and	CCONJ
esutjss-116	79	22	seeking	seek	VERB
esutjss-116	79	23	to	to	PART
esutjss-116	79	24	maintain	maintain	VERB
esutjss-116	79	25	stability	stability	NOUN
esutjss-116	79	26	in	in	ADP
esutjss-116	79	27	the	the	DET
esutjss-116	79	28	macro	macro	NOUN
esutjss-116	79	29	-	-	NOUN
esutjss-116	79	30	economy	economy	NOUN
esutjss-116	79	31	at	at	ADP
esutjss-116	79	32	full	full	ADJ
esutjss-116	79	33	employment	employment	NOUN
esutjss-116	79	34	and	and	CCONJ
esutjss-116	79	35	stable	stable	ADJ
esutjss-116	79	36	prices	price	NOUN
esutjss-116	79	37	.	.	PUNCT
esutjss-116	80	1	the	the	DET
esutjss-116	80	2	theoretical	theoretical	ADJ
esutjss-116	80	3	framework	framework	NOUN
esutjss-116	80	4	in	in	ADP
esutjss-116	80	5	question	question	NOUN
esutjss-116	80	6	,	,	PUNCT
esutjss-116	80	7	basically	basically	ADV
esutjss-116	80	8	a	a	DET
esutjss-116	80	9	keynesian	keynesian	ADJ
esutjss-116	80	10	one	one	NUM
esutjss-116	80	11	,	,	PUNCT
esutjss-116	80	12	canvassed	canvass	VERB
esutjss-116	80	13	for	for	ADP
esutjss-116	80	14	an	an	DET
esutjss-116	80	15	active	active	ADJ
esutjss-116	80	16	role	role	NOUN
esutjss-116	80	17	of	of	ADP
esutjss-116	80	18	the	the	DET
esutjss-116	80	19	state	state	NOUN
esutjss-116	80	20	in	in	ADP
esutjss-116	80	21	economic	economic	ADJ
esutjss-116	80	22	affairs	affair	NOUN
esutjss-116	80	23	.	.	PUNCT
esutjss-116	81	1	thus	thus	ADV
esutjss-116	81	2	the	the	DET
esutjss-116	81	3	government	government	NOUN
esutjss-116	81	4	was	be	AUX
esutjss-116	81	5	expected	expect	VERB
esutjss-116	81	6	to	to	PART
esutjss-116	81	7	step	step	VERB
esutjss-116	81	8	in	in	ADP
esutjss-116	81	9	where	where	SCONJ
esutjss-116	81	10	the	the	DET
esutjss-116	81	11	market	market	NOUN
esutjss-116	81	12	mechanism	mechanism	NOUN
esutjss-116	81	13	failed	fail	VERB
esutjss-116	81	14	due	due	ADP
esutjss-116	81	15	to	to	ADP
esutjss-116	81	16	various	various	ADJ
esutjss-116	81	17	types	type	NOUN
esutjss-116	81	18	of	of	ADP
esutjss-116	81	19	public	public	ADJ
esutjss-116	81	20	goods	good	NOUN
esutjss-116	81	21	and	and	CCONJ
esutjss-116	81	22	the	the	DET
esutjss-116	81	23	need	need	NOUN
esutjss-116	81	24	for	for	SCONJ
esutjss-116	81	25	government	government	NOUN
esutjss-116	81	26	to	to	PART
esutjss-116	81	27	generate	generate	VERB
esutjss-116	81	28	internally	internally	ADV
esutjss-116	81	29	generated	generate	VERB
esutjss-116	81	30	revenue	revenue	NOUN
esutjss-116	81	31	in	in	ADP
esutjss-116	81	32	nigeria	nigeria	PROPN
esutjss-116	81	33	292	292	NUM
esutjss-116	81	34	revenue	revenue	NOUN
esutjss-116	81	35	to	to	PART
esutjss-116	81	36	effectively	effectively	ADV
esutjss-116	81	37	provide	provide	VERB
esutjss-116	81	38	them	they	PRON
esutjss-116	81	39	.	.	PUNCT
esutjss-116	82	1	by	by	ADP
esutjss-116	82	2	this	this	PRON
esutjss-116	82	3	,	,	PUNCT
esutjss-116	82	4	the	the	DET
esutjss-116	82	5	role	role	NOUN
esutjss-116	82	6	of	of	ADP
esutjss-116	82	7	government	government	NOUN
esutjss-116	82	8	in	in	ADP
esutjss-116	82	9	maximizing	maximize	VERB
esutjss-116	82	10	social	social	ADJ
esutjss-116	82	11	welfare	welfare	NOUN
esutjss-116	82	12	through	through	ADP
esutjss-116	82	13	public	public	ADJ
esutjss-116	82	14	goods	good	NOUN
esutjss-116	82	15	provision	provision	NOUN
esutjss-116	82	16	came	come	VERB
esutjss-116	82	17	to	to	PART
esutjss-116	82	18	be	be	AUX
esutjss-116	82	19	assigned	assign	VERB
esutjss-116	82	20	to	to	ADP
esutjss-116	82	21	the	the	DET
esutjss-116	82	22	lower	low	ADJ
esutjss-116	82	23	tiers	tier	NOUN
esutjss-116	82	24	of	of	ADP
esutjss-116	82	25	government	government	NOUN
esutjss-116	82	26	.	.	PUNCT
esutjss-116	83	1	the	the	DET
esutjss-116	83	2	other	other	ADJ
esutjss-116	83	3	two	two	NUM
esutjss-116	83	4	roles	role	NOUN
esutjss-116	83	5	of	of	ADP
esutjss-116	83	6	income	income	NOUN
esutjss-116	83	7	distribution	distribution	NOUN
esutjss-116	83	8	and	and	CCONJ
esutjss-116	83	9	stabilization	stabilization	NOUN
esutjss-116	83	10	were	be	AUX
esutjss-116	83	11	,	,	PUNCT
esutjss-116	83	12	however	however	ADV
esutjss-116	83	13	,	,	PUNCT
esutjss-116	83	14	regarded	regard	VERB
esutjss-116	83	15	as	as	ADP
esutjss-116	83	16	suitable	suitable	ADJ
esutjss-116	83	17	for	for	ADP
esutjss-116	83	18	the	the	DET
esutjss-116	83	19	central	central	ADJ
esutjss-116	83	20	government	government	NOUN
esutjss-116	83	21	until	until	ADP
esutjss-116	83	22	in	in	ADP
esutjss-116	83	23	recent	recent	ADJ
esutjss-116	83	24	times	time	NOUN
esutjss-116	83	25	when	when	SCONJ
esutjss-116	83	26	it	it	PRON
esutjss-116	83	27	became	became	AUX
esutjss-116	83	28	proven	prove	VERB
esutjss-116	83	29	that	that	SCONJ
esutjss-116	83	30	she	she	PRON
esutjss-116	83	31	can	can	AUX
esutjss-116	83	32	not	not	PART
esutjss-116	83	33	alone	alone	ADV
esutjss-116	83	34	do	do	VERB
esutjss-116	83	35	that	that	PRON
esutjss-116	83	36	comfortably	comfortably	ADV
esutjss-116	83	37	.	.	PUNCT
esutjss-116	84	1	the	the	DET
esutjss-116	84	2	central	central	ADJ
esutjss-116	84	3	government	government	NOUN
esutjss-116	84	4	’s	’s	PART
esutjss-116	84	5	expected	expect	VERB
esutjss-116	84	6	role	role	NOUN
esutjss-116	84	7	of	of	ADP
esutjss-116	84	8	ensuring	ensure	VERB
esutjss-116	84	9	equitable	equitable	ADJ
esutjss-116	84	10	distribution	distribution	NOUN
esutjss-116	84	11	of	of	ADP
esutjss-116	84	12	income	income	NOUN
esutjss-116	84	13	,	,	PUNCT
esutjss-116	84	14	maintenance	maintenance	NOUN
esutjss-116	84	15	of	of	ADP
esutjss-116	84	16	macro	macro	ADJ
esutjss-116	84	17	-	-	ADJ
esutjss-116	84	18	economic	economic	ADJ
esutjss-116	84	19	stability	stability	NOUN
esutjss-116	84	20	and	and	CCONJ
esutjss-116	84	21	provision	provision	NOUN
esutjss-116	84	22	of	of	ADP
esutjss-116	84	23	public	public	ADJ
esutjss-116	84	24	good	good	NOUN
esutjss-116	84	25	that	that	PRON
esutjss-116	84	26	are	be	AUX
esutjss-116	84	27	national	national	ADJ
esutjss-116	84	28	in	in	ADP
esutjss-116	84	29	character	character	NOUN
esutjss-116	84	30	are	be	AUX
esutjss-116	84	31	no	no	ADV
esutjss-116	84	32	more	more	ADV
esutjss-116	84	33	sacrosanct	sacrosanct	ADJ
esutjss-116	84	34	.	.	PUNCT
esutjss-116	85	1	the	the	DET
esutjss-116	85	2	next	next	ADJ
esutjss-116	85	3	step	step	NOUN
esutjss-116	85	4	in	in	ADP
esutjss-116	85	5	the	the	DET
esutjss-116	85	6	theoretical	theoretical	ADJ
esutjss-116	85	7	framework	framework	NOUN
esutjss-116	85	8	was	be	AUX
esutjss-116	85	9	to	to	PART
esutjss-116	85	10	determine	determine	VERB
esutjss-116	85	11	the	the	DET
esutjss-116	85	12	appropriate	appropriate	ADJ
esutjss-116	85	13	taxing	tax	VERB
esutjss-116	85	14	framework	framework	NOUN
esutjss-116	85	15	.	.	PUNCT
esutjss-116	86	1	in	in	ADP
esutjss-116	86	2	addressing	address	VERB
esutjss-116	86	3	this	this	DET
esutjss-116	86	4	tax	tax	NOUN
esutjss-116	86	5	assignment	assignment	NOUN
esutjss-116	86	6	problem	problem	NOUN
esutjss-116	86	7	,	,	PUNCT
esutjss-116	86	8	attention	attention	NOUN
esutjss-116	86	9	was	be	AUX
esutjss-116	86	10	paid	pay	VERB
esutjss-116	86	11	to	to	ADP
esutjss-116	86	12	the	the	DET
esutjss-116	86	13	need	need	NOUN
esutjss-116	86	14	to	to	PART
esutjss-116	86	15	avoid	avoid	VERB
esutjss-116	86	16	distortions	distortion	NOUN
esutjss-116	86	17	resulting	result	VERB
esutjss-116	86	18	from	from	ADP
esutjss-116	86	19	decentralized	decentralized	ADJ
esutjss-116	86	20	taxation	taxation	NOUN
esutjss-116	86	21	of	of	ADP
esutjss-116	86	22	mobile	mobile	ADJ
esutjss-116	86	23	tax	tax	NOUN
esutjss-116	86	24	bases	basis	NOUN
esutjss-116	86	25	.	.	PUNCT
esutjss-116	87	1	adesoji	adesoji	PROPN
esutjss-116	87	2	&	&	CCONJ
esutjss-116	87	3	chike	chike	PROPN
esutjss-116	87	4	(	(	PUNCT
esutjss-116	87	5	2013	2013	NUM
esutjss-116	87	6	)	)	PUNCT
esutjss-116	87	7	emphasized	emphasize	VERB
esutjss-116	87	8	that	that	SCONJ
esutjss-116	87	9	the	the	DET
esutjss-116	87	10	extensive	extensive	ADJ
esutjss-116	87	11	application	application	NOUN
esutjss-116	87	12	of	of	ADP
esutjss-116	87	13	non	non	ADJ
esutjss-116	87	14	-	-	ADJ
esutjss-116	87	15	benefit	benefit	ADJ
esutjss-116	87	16	taxes	taxis	NOUN
esutjss-116	87	17	on	on	ADP
esutjss-116	87	18	mobile	mobile	ADJ
esutjss-116	87	19	factors	factor	NOUN
esutjss-116	87	20	at	at	ADP
esutjss-116	87	21	decentralized	decentralized	ADJ
esutjss-116	87	22	levels	level	NOUN
esutjss-116	87	23	of	of	ADP
esutjss-116	87	24	government	government	NOUN
esutjss-116	87	25	could	could	AUX
esutjss-116	87	26	result	result	VERB
esutjss-116	87	27	in	in	ADP
esutjss-116	87	28	distortions	distortion	NOUN
esutjss-116	87	29	in	in	ADP
esutjss-116	87	30	the	the	DET
esutjss-116	87	31	location	location	NOUN
esutjss-116	87	32	of	of	ADP
esutjss-116	87	33	economic	economic	ADJ
esutjss-116	87	34	activity	activity	NOUN
esutjss-116	87	35	.	.	PUNCT
esutjss-116	88	1	it	it	PRON
esutjss-116	88	2	should	should	AUX
esutjss-116	88	3	be	be	AUX
esutjss-116	88	4	pointed	point	VERB
esutjss-116	88	5	out	out	ADP
esutjss-116	88	6	however	however	ADV
esutjss-116	88	7	,	,	PUNCT
esutjss-116	88	8	that	that	SCONJ
esutjss-116	88	9	recent	recent	ADJ
esutjss-116	88	10	literature	literature	NOUN
esutjss-116	88	11	emphasizes	emphasize	VERB
esutjss-116	88	12	the	the	DET
esutjss-116	88	13	importance	importance	NOUN
esutjss-116	88	14	of	of	ADP
esutjss-116	88	15	reliance	reliance	NOUN
esutjss-116	88	16	on	on	ADP
esutjss-116	88	17	own	own	ADJ
esutjss-116	88	18	revenues	revenue	NOUN
esutjss-116	88	19	for	for	ADP
esutjss-116	88	20	financing	finance	VERB
esutjss-116	88	21	local	local	ADJ
esutjss-116	88	22	budgets	budget	NOUN
esutjss-116	88	23	as	as	ADP
esutjss-116	88	24	a	a	DET
esutjss-116	88	25	way	way	NOUN
esutjss-116	88	26	out	out	ADP
esutjss-116	88	27	for	for	ADP
esutjss-116	88	28	the	the	DET
esutjss-116	88	29	inadequacies	inadequacy	NOUN
esutjss-116	88	30	in	in	ADP
esutjss-116	88	31	the	the	DET
esutjss-116	88	32	fiscal	fiscal	ADJ
esutjss-116	88	33	equalization	equalization	NOUN
esutjss-116	88	34	argument	argument	NOUN
esutjss-116	88	35	of	of	ADP
esutjss-116	88	36	the	the	DET
esutjss-116	88	37	need	need	NOUN
esutjss-116	88	38	for	for	ADP
esutjss-116	88	39	financial	financial	ADJ
esutjss-116	88	40	assistance	assistance	NOUN
esutjss-116	88	41	to	to	ADP
esutjss-116	88	42	the	the	DET
esutjss-116	88	43	poorer	poor	ADJ
esutjss-116	88	44	regions	region	NOUN
esutjss-116	88	45	.	.	PUNCT
esutjss-116	89	1	a	a	DET
esutjss-116	89	2	number	number	NOUN
esutjss-116	89	3	of	of	ADP
esutjss-116	89	4	authors	author	NOUN
esutjss-116	89	5	(	(	PUNCT
esutjss-116	89	6	weingast	weingast	NOUN
esutjss-116	89	7	,	,	PUNCT
esutjss-116	89	8	1995	1995	NUM
esutjss-116	89	9	;	;	PUNCT
esutjss-116	89	10	mckinon	mckinon	NOUN
esutjss-116	89	11	,	,	PUNCT
esutjss-116	89	12	1997	1997	NUM
esutjss-116	89	13	)	)	PUNCT
esutjss-116	89	14	have	have	AUX
esutjss-116	89	15	drawn	draw	VERB
esutjss-116	89	16	attention	attention	NOUN
esutjss-116	89	17	to	to	ADP
esutjss-116	89	18	the	the	DET
esutjss-116	89	19	dangers	danger	NOUN
esutjss-116	89	20	of	of	ADP
esutjss-116	89	21	decentralized	decentralized	ADJ
esutjss-116	89	22	levels	level	NOUN
esutjss-116	89	23	of	of	ADP
esutjss-116	89	24	government	government	NOUN
esutjss-116	89	25	relying	rely	VERB
esutjss-116	89	26	too	too	ADV
esutjss-116	89	27	heavily	heavily	ADV
esutjss-116	89	28	on	on	ADP
esutjss-116	89	29	intergovernmental	intergovernmental	ADJ
esutjss-116	89	30	transfers	transfer	NOUN
esutjss-116	89	31	for	for	ADP
esutjss-116	89	32	financing	finance	VERB
esutjss-116	89	33	their	their	PRON
esutjss-116	89	34	budgets	budget	NOUN
esutjss-116	89	35	and	and	CCONJ
esutjss-116	89	36	this	this	PRON
esutjss-116	89	37	has	have	AUX
esutjss-116	89	38	formed	form	VERB
esutjss-116	89	39	the	the	DET
esutjss-116	89	40	basis	basis	NOUN
esutjss-116	89	41	for	for	ADP
esutjss-116	89	42	the	the	DET
esutjss-116	89	43	argument	argument	NOUN
esutjss-116	89	44	for	for	ADP
esutjss-116	89	45	the	the	DET
esutjss-116	89	46	enhancement	enhancement	NOUN
esutjss-116	89	47	of	of	ADP
esutjss-116	89	48	internally	internally	ADV
esutjss-116	89	49	generated	generate	VERB
esutjss-116	89	50	revenues	revenue	NOUN
esutjss-116	89	51	among	among	ADP
esutjss-116	89	52	local	local	ADJ
esutjss-116	89	53	constituents	constituent	NOUN
esutjss-116	89	54	in	in	ADP
esutjss-116	89	55	federal	federal	ADJ
esutjss-116	89	56	structures	structure	NOUN
esutjss-116	89	57	in	in	ADP
esutjss-116	89	58	recent	recent	ADJ
esutjss-116	89	59	time	time	NOUN
esutjss-116	89	60	.	.	PUNCT
esutjss-116	90	1	methodology	methodology	NOUN
esutjss-116	90	2	the	the	DET
esutjss-116	90	3	researcher	researcher	NOUN
esutjss-116	90	4	adopted	adopt	VERB
esutjss-116	90	5	a	a	DET
esutjss-116	90	6	historical	historical	ADJ
esutjss-116	90	7	method	method	NOUN
esutjss-116	90	8	to	to	PART
esutjss-116	90	9	carry	carry	VERB
esutjss-116	90	10	out	out	ADP
esutjss-116	90	11	the	the	DET
esutjss-116	90	12	research	research	NOUN
esutjss-116	90	13	.	.	PUNCT
esutjss-116	91	1	the	the	DET
esutjss-116	91	2	adoption	adoption	NOUN
esutjss-116	91	3	of	of	ADP
esutjss-116	91	4	this	this	DET
esutjss-116	91	5	method	method	NOUN
esutjss-116	91	6	was	be	AUX
esutjss-116	91	7	informed	inform	VERB
esutjss-116	91	8	by	by	ADP
esutjss-116	91	9	the	the	DET
esutjss-116	91	10	need	need	NOUN
esutjss-116	91	11	to	to	PART
esutjss-116	91	12	look	look	VERB
esutjss-116	91	13	at	at	ADP
esutjss-116	91	14	an	an	DET
esutjss-116	91	15	era	era	NOUN
esutjss-116	91	16	within	within	ADP
esutjss-116	91	17	the	the	DET
esutjss-116	91	18	historical	historical	ADJ
esutjss-116	91	19	period	period	NOUN
esutjss-116	91	20	of	of	ADP
esutjss-116	91	21	nigeria	nigeria	PROPN
esutjss-116	91	22	,	,	PUNCT
esutjss-116	91	23	specifically	specifically	ADV
esutjss-116	91	24	2011	2011	NUM
esutjss-116	91	25	2019	2019	NUM
esutjss-116	91	26	within	within	ADP
esutjss-116	91	27	which	which	PRON
esutjss-116	91	28	state	state	NOUN
esutjss-116	91	29	resources	resource	NOUN
esutjss-116	91	30	remarkably	remarkably	ADV
esutjss-116	91	31	decreased	decrease	VERB
esutjss-116	91	32	.	.	PUNCT
esutjss-116	92	1	the	the	DET
esutjss-116	92	2	researcher	researcher	NOUN
esutjss-116	92	3	also	also	ADV
esutjss-116	92	4	adopted	adopt	VERB
esutjss-116	92	5	research	research	NOUN
esutjss-116	92	6	evaluative	evaluative	ADJ
esutjss-116	92	7	design	design	NOUN
esutjss-116	92	8	which	which	PRON
esutjss-116	92	9	was	be	AUX
esutjss-116	92	10	aimed	aim	VERB
esutjss-116	92	11	at	at	ADP
esutjss-116	92	12	examining	examine	VERB
esutjss-116	92	13	opinions	opinion	NOUN
esutjss-116	92	14	and	and	CCONJ
esutjss-116	92	15	ideas	idea	NOUN
esutjss-116	92	16	of	of	ADP
esutjss-116	92	17	scholars	scholar	NOUN
esutjss-116	92	18	on	on	ADP
esutjss-116	92	19	the	the	DET
esutjss-116	92	20	subject	subject	NOUN
esutjss-116	92	21	matter	matter	NOUN
esutjss-116	92	22	as	as	SCONJ
esutjss-116	92	23	is	be	AUX
esutjss-116	92	24	contained	contain	VERB
esutjss-116	92	25	in	in	ADP
esutjss-116	92	26	the	the	DET
esutjss-116	92	27	various	various	ADJ
esutjss-116	92	28	literatures	literature	NOUN
esutjss-116	92	29	reviewed	review	VERB
esutjss-116	92	30	within	within	ADP
esutjss-116	92	31	the	the	DET
esutjss-116	92	32	study	study	NOUN
esutjss-116	92	33	.	.	PUNCT
esutjss-116	93	1	sources	source	NOUN
esutjss-116	93	2	of	of	ADP
esutjss-116	93	3	data	datum	NOUN
esutjss-116	93	4	collection	collection	NOUN
esutjss-116	93	5	the	the	DET
esutjss-116	93	6	source	source	NOUN
esutjss-116	93	7	of	of	ADP
esutjss-116	93	8	data	datum	NOUN
esutjss-116	93	9	for	for	ADP
esutjss-116	93	10	this	this	DET
esutjss-116	93	11	study	study	NOUN
esutjss-116	93	12	is	be	AUX
esutjss-116	93	13	secondary	secondary	ADJ
esutjss-116	93	14	source	source	NOUN
esutjss-116	93	15	,	,	PUNCT
esutjss-116	93	16	it	it	PRON
esutjss-116	93	17	becomes	become	VERB
esutjss-116	93	18	expedient	expedient	ADJ
esutjss-116	93	19	so	so	SCONJ
esutjss-116	93	20	as	as	SCONJ
esutjss-116	93	21	to	to	PART
esutjss-116	93	22	achieve	achieve	VERB
esutjss-116	93	23	the	the	DET
esutjss-116	93	24	objectives	objective	NOUN
esutjss-116	93	25	of	of	ADP
esutjss-116	93	26	the	the	DET
esutjss-116	93	27	study	study	NOUN
esutjss-116	93	28	.	.	PUNCT
esutjss-116	94	1	secondary	secondary	ADJ
esutjss-116	94	2	source	source	NOUN
esutjss-116	94	3	of	of	ADP
esutjss-116	94	4	data	datum	NOUN
esutjss-116	94	5	refers	refer	VERB
esutjss-116	94	6	to	to	ADP
esutjss-116	94	7	data	datum	NOUN
esutjss-116	94	8	gotten	get	VERB
esutjss-116	94	9	from	from	ADP
esutjss-116	94	10	other	other	ADJ
esutjss-116	94	11	medium	medium	NOUN
esutjss-116	94	12	that	that	SCONJ
esutjss-116	94	13	293	293	NUM
esutjss-116	94	14	are	be	AUX
esutjss-116	94	15	relevant	relevant	ADJ
esutjss-116	94	16	to	to	ADP
esutjss-116	94	17	the	the	DET
esutjss-116	94	18	subject	subject	ADJ
esutjss-116	94	19	matter	matter	NOUN
esutjss-116	94	20	under	under	ADP
esutjss-116	94	21	study	study	NOUN
esutjss-116	94	22	.	.	PUNCT
esutjss-116	95	1	these	these	DET
esutjss-116	95	2	sources	source	NOUN
esutjss-116	95	3	of	of	ADP
esutjss-116	95	4	secondary	secondary	ADJ
esutjss-116	95	5	data	datum	NOUN
esutjss-116	95	6	maybe	maybe	ADV
esutjss-116	95	7	through	through	ADP
esutjss-116	95	8	the	the	DET
esutjss-116	95	9	internet	internet	NOUN
esutjss-116	95	10	,	,	PUNCT
esutjss-116	95	11	newspapers	newspaper	NOUN
esutjss-116	95	12	,	,	PUNCT
esutjss-116	95	13	magazines	magazine	NOUN
esutjss-116	95	14	,	,	PUNCT
esutjss-116	95	15	journals	journal	NOUN
esutjss-116	95	16	,	,	PUNCT
esutjss-116	95	17	articles	article	NOUN
esutjss-116	95	18	and	and	CCONJ
esutjss-116	95	19	other	other	ADJ
esutjss-116	95	20	related	related	ADJ
esutjss-116	95	21	documents	document	NOUN
esutjss-116	95	22	method	method	NOUN
esutjss-116	95	23	of	of	ADP
esutjss-116	95	24	data	datum	NOUN
esutjss-116	95	25	presentation	presentation	NOUN
esutjss-116	95	26	and	and	CCONJ
esutjss-116	95	27	analysis	analysis	NOUN
esutjss-116	95	28	the	the	DET
esutjss-116	95	29	study	study	NOUN
esutjss-116	95	30	adopted	adopt	VERB
esutjss-116	95	31	content	content	ADJ
esutjss-116	95	32	analysis	analysis	NOUN
esutjss-116	95	33	as	as	ADP
esutjss-116	95	34	its	its	PRON
esutjss-116	95	35	method	method	NOUN
esutjss-116	95	36	of	of	ADP
esutjss-116	95	37	data	datum	NOUN
esutjss-116	95	38	presentation	presentation	NOUN
esutjss-116	95	39	and	and	CCONJ
esutjss-116	95	40	analysis	analysis	NOUN
esutjss-116	95	41	.	.	PUNCT
esutjss-116	96	1	the	the	DET
esutjss-116	96	2	content	content	NOUN
esutjss-116	96	3	analysis	analysis	NOUN
esutjss-116	96	4	as	as	ADP
esutjss-116	96	5	a	a	DET
esutjss-116	96	6	matter	matter	NOUN
esutjss-116	96	7	of	of	ADP
esutjss-116	96	8	fact	fact	NOUN
esutjss-116	96	9	,	,	PUNCT
esutjss-116	96	10	implies	imply	VERB
esutjss-116	96	11	the	the	DET
esutjss-116	96	12	search	search	NOUN
esutjss-116	96	13	for	for	ADP
esutjss-116	96	14	the	the	DET
esutjss-116	96	15	objective	objective	NOUN
esutjss-116	96	16	,	,	PUNCT
esutjss-116	96	17	systematic	systematic	ADJ
esutjss-116	96	18	and	and	CCONJ
esutjss-116	96	19	qualitative	qualitative	ADJ
esutjss-116	96	20	description	description	NOUN
esutjss-116	96	21	of	of	ADP
esutjss-116	96	22	the	the	DET
esutjss-116	96	23	manifest	manif	ADJ
esutjss-116	96	24	content	content	NOUN
esutjss-116	96	25	of	of	ADP
esutjss-116	96	26	communication	communication	NOUN
esutjss-116	96	27	.	.	PUNCT
esutjss-116	97	1	the	the	DET
esutjss-116	97	2	content	content	NOUN
esutjss-116	97	3	analysis	analysis	NOUN
esutjss-116	97	4	enabled	enable	VERB
esutjss-116	97	5	the	the	DET
esutjss-116	97	6	researcher	researcher	NOUN
esutjss-116	97	7	to	to	PART
esutjss-116	97	8	examine	examine	VERB
esutjss-116	97	9	and	and	CCONJ
esutjss-116	97	10	scrutinize	scrutinize	VERB
esutjss-116	97	11	the	the	DET
esutjss-116	97	12	contents	content	NOUN
esutjss-116	97	13	of	of	ADP
esutjss-116	97	14	the	the	DET
esutjss-116	97	15	documents	document	NOUN
esutjss-116	97	16	in	in	ADP
esutjss-116	97	17	order	order	NOUN
esutjss-116	97	18	to	to	PART
esutjss-116	97	19	understand	understand	VERB
esutjss-116	97	20	their	their	PRON
esutjss-116	97	21	underlying	underlie	VERB
esutjss-116	97	22	structure	structure	NOUN
esutjss-116	97	23	,	,	PUNCT
esutjss-116	97	24	ideas	idea	NOUN
esutjss-116	97	25	,	,	PUNCT
esutjss-116	97	26	and	and	CCONJ
esutjss-116	97	27	concepts	concept	NOUN
esutjss-116	97	28	and	and	CCONJ
esutjss-116	97	29	the	the	DET
esutjss-116	97	30	message	message	NOUN
esutjss-116	97	31	they	they	PRON
esutjss-116	97	32	relate	relate	VERB
esutjss-116	97	33	in	in	ADP
esutjss-116	97	34	this	this	DET
esutjss-116	97	35	work	work	NOUN
esutjss-116	97	36	.	.	PUNCT
esutjss-116	98	1	hence	hence	ADV
esutjss-116	98	2	,	,	PUNCT
esutjss-116	98	3	adopting	adopt	VERB
esutjss-116	98	4	this	this	DET
esutjss-116	98	5	method	method	NOUN
esutjss-116	98	6	of	of	ADP
esutjss-116	98	7	data	datum	NOUN
esutjss-116	98	8	presentation	presentation	NOUN
esutjss-116	98	9	and	and	CCONJ
esutjss-116	98	10	analysis	analysis	NOUN
esutjss-116	98	11	makes	make	VERB
esutjss-116	98	12	the	the	DET
esutjss-116	98	13	content	content	NOUN
esutjss-116	98	14	of	of	ADP
esutjss-116	98	15	the	the	DET
esutjss-116	98	16	work	work	NOUN
esutjss-116	98	17	appropriate	appropriate	ADJ
esutjss-116	98	18	and	and	CCONJ
esutjss-116	98	19	enabled	enable	VERB
esutjss-116	98	20	the	the	DET
esutjss-116	98	21	researcher	researcher	NOUN
esutjss-116	98	22	explains	explain	VERB
esutjss-116	98	23	reality	reality	NOUN
esutjss-116	98	24	,	,	PUNCT
esutjss-116	98	25	verify	verify	VERB
esutjss-116	98	26	and	and	CCONJ
esutjss-116	98	27	validate	validate	VERB
esutjss-116	98	28	the	the	DET
esutjss-116	98	29	hypotheses	hypothesis	NOUN
esutjss-116	98	30	of	of	ADP
esutjss-116	98	31	this	this	DET
esutjss-116	98	32	research	research	NOUN
esutjss-116	98	33	work	work	NOUN
esutjss-116	98	34	.	.	PUNCT
esutjss-116	99	1	results	result	NOUN
esutjss-116	99	2	and	and	CCONJ
esutjss-116	99	3	analysis	analysis	NOUN
esutjss-116	99	4	analysis	analysis	NOUN
esutjss-116	99	5	of	of	ADP
esutjss-116	99	6	revenue	revenue	NOUN
esutjss-116	99	7	trend	trend	NOUN
esutjss-116	99	8	in	in	ADP
esutjss-116	99	9	the	the	DET
esutjss-116	99	10	state	state	NOUN
esutjss-116	99	11	states	state	NOUN
esutjss-116	99	12	government	government	NOUN
esutjss-116	99	13	in	in	ADP
esutjss-116	99	14	nigeria	nigeria	PROPN
esutjss-116	99	15	enjoyed	enjoy	VERB
esutjss-116	99	16	an	an	DET
esutjss-116	99	17	improved	improved	ADJ
esutjss-116	99	18	revenue	revenue	NOUN
esutjss-116	99	19	in	in	ADP
esutjss-116	99	20	the	the	DET
esutjss-116	99	21	1990	1990	NUM
esutjss-116	99	22	’s	’s	NOUN
esutjss-116	99	23	due	due	ADP
esutjss-116	99	24	to	to	ADP
esutjss-116	99	25	reforms	reform	NOUN
esutjss-116	99	26	introduced	introduce	VERB
esutjss-116	99	27	by	by	ADP
esutjss-116	99	28	different	different	ADJ
esutjss-116	99	29	regimes	regime	NOUN
esutjss-116	99	30	all	all	PRON
esutjss-116	99	31	aimed	aim	VERB
esutjss-116	99	32	at	at	ADP
esutjss-116	99	33	making	make	VERB
esutjss-116	99	34	the	the	DET
esutjss-116	99	35	state	state	NOUN
esutjss-116	99	36	government	government	NOUN
esutjss-116	99	37	effective	effective	ADJ
esutjss-116	99	38	and	and	CCONJ
esutjss-116	99	39	efficient	efficient	ADJ
esutjss-116	99	40	in	in	ADP
esutjss-116	99	41	discharging	discharge	VERB
esutjss-116	99	42	statutory	statutory	ADJ
esutjss-116	99	43	responsibilities	responsibility	NOUN
esutjss-116	99	44	to	to	ADP
esutjss-116	99	45	the	the	DET
esutjss-116	99	46	people	people	NOUN
esutjss-116	99	47	.	.	PUNCT
esutjss-116	100	1	this	this	PRON
esutjss-116	100	2	was	be	AUX
esutjss-116	100	3	achieved	achieve	VERB
esutjss-116	100	4	through	through	ADP
esutjss-116	100	5	increased	increase	VERB
esutjss-116	100	6	sources	source	NOUN
esutjss-116	100	7	of	of	ADP
esutjss-116	100	8	revenue	revenue	NOUN
esutjss-116	100	9	generation	generation	NOUN
esutjss-116	100	10	but	but	CCONJ
esutjss-116	100	11	this	this	PRON
esutjss-116	100	12	can	can	AUX
esutjss-116	100	13	not	not	PART
esutjss-116	100	14	be	be	AUX
esutjss-116	100	15	said	say	VERB
esutjss-116	100	16	now	now	ADV
esutjss-116	100	17	.	.	PUNCT
esutjss-116	101	1	this	this	PRON
esutjss-116	101	2	is	be	AUX
esutjss-116	101	3	as	as	ADP
esutjss-116	101	4	a	a	DET
esutjss-116	101	5	result	result	NOUN
esutjss-116	101	6	of	of	ADP
esutjss-116	101	7	problems	problem	NOUN
esutjss-116	101	8	which	which	PRON
esutjss-116	101	9	are	be	AUX
esutjss-116	101	10	multifarious	multifarious	ADJ
esutjss-116	101	11	ranging	ranging	NOUN
esutjss-116	101	12	from	from	ADP
esutjss-116	101	13	high	high	ADJ
esutjss-116	101	14	borrowing	borrowing	NOUN
esutjss-116	101	15	capacity	capacity	NOUN
esutjss-116	101	16	,	,	PUNCT
esutjss-116	101	17	corruption	corruption	NOUN
esutjss-116	101	18	,	,	PUNCT
esutjss-116	101	19	mismanagement	mismanagement	NOUN
esutjss-116	101	20	and	and	CCONJ
esutjss-116	101	21	misappropriation	misappropriation	NOUN
esutjss-116	101	22	of	of	ADP
esutjss-116	101	23	state	state	NOUN
esutjss-116	101	24	government	government	NOUN
esutjss-116	101	25	funds	fund	NOUN
esutjss-116	101	26	,	,	PUNCT
esutjss-116	101	27	ineffective	ineffective	ADJ
esutjss-116	101	28	strategies	strategy	NOUN
esutjss-116	101	29	for	for	ADP
esutjss-116	101	30	enhancing	enhance	VERB
esutjss-116	101	31	internally	internally	ADV
esutjss-116	101	32	generally	generally	ADV
esutjss-116	101	33	generated	generate	VERB
esutjss-116	101	34	revenue	revenue	NOUN
esutjss-116	101	35	,	,	PUNCT
esutjss-116	101	36	lack	lack	NOUN
esutjss-116	101	37	of	of	ADP
esutjss-116	101	38	skilled	skilled	ADJ
esutjss-116	101	39	and	and	CCONJ
esutjss-116	101	40	technical	technical	ADJ
esutjss-116	101	41	personnel	personnel	NOUN
esutjss-116	101	42	among	among	ADP
esutjss-116	101	43	others	other	NOUN
esutjss-116	101	44	(	(	PUNCT
esutjss-116	101	45	eme	eme	NOUN
esutjss-116	101	46	,	,	PUNCT
esutjss-116	101	47	&	&	CCONJ
esutjss-116	101	48	elekwa	elekwa	PROPN
esutjss-116	101	49	,	,	PUNCT
esutjss-116	101	50	2013	2013	NUM
esutjss-116	101	51	)	)	PUNCT
esutjss-116	101	52	.	.	PUNCT
esutjss-116	102	1	governments	government	NOUN
esutjss-116	102	2	in	in	ADP
esutjss-116	102	3	nigeria	nigeria	PROPN
esutjss-116	102	4	was	be	AUX
esutjss-116	102	5	established	establish	VERB
esutjss-116	102	6	for	for	ADP
esutjss-116	102	7	the	the	DET
esutjss-116	102	8	purpose	purpose	NOUN
esutjss-116	102	9	of	of	ADP
esutjss-116	102	10	rendering	rendering	NOUN
esutjss-116	102	11	services	service	NOUN
esutjss-116	102	12	and	and	CCONJ
esutjss-116	102	13	supplying	supply	VERB
esutjss-116	102	14	amenities	amenity	NOUN
esutjss-116	102	15	to	to	ADP
esutjss-116	102	16	the	the	DET
esutjss-116	102	17	people	people	NOUN
esutjss-116	102	18	in	in	ADP
esutjss-116	102	19	both	both	CCONJ
esutjss-116	102	20	rural	rural	ADJ
esutjss-116	102	21	and	and	CCONJ
esutjss-116	102	22	urban	urban	ADJ
esutjss-116	102	23	area	area	NOUN
esutjss-116	102	24	according	accord	VERB
esutjss-116	102	25	to	to	ADP
esutjss-116	102	26	the	the	DET
esutjss-116	102	27	document	document	NOUN
esutjss-116	102	28	establishing	establish	VERB
esutjss-116	102	29	the1999	the1999	NOUN
esutjss-116	102	30	constitution	constitution	NOUN
esutjss-116	102	31	.	.	PUNCT
esutjss-116	103	1	federal	federal	ADJ
esutjss-116	103	2	government	government	NOUN
esutjss-116	103	3	can	can	AUX
esutjss-116	103	4	not	not	PART
esutjss-116	103	5	perform	perform	VERB
esutjss-116	103	6	all	all	DET
esutjss-116	103	7	the	the	DET
esutjss-116	103	8	activities	activity	NOUN
esutjss-116	103	9	of	of	ADP
esutjss-116	103	10	the	the	DET
esutjss-116	103	11	rural	rural	ADJ
esutjss-116	103	12	areas	area	NOUN
esutjss-116	103	13	by	by	ADP
esutjss-116	103	14	themselves	themselves	PRON
esutjss-116	103	15	,	,	PUNCT
esutjss-116	103	16	but	but	CCONJ
esutjss-116	103	17	this	this	DET
esutjss-116	103	18	role	role	NOUN
esutjss-116	103	19	can	can	AUX
esutjss-116	103	20	be	be	AUX
esutjss-116	103	21	complemented	complement	VERB
esutjss-116	103	22	by	by	ADP
esutjss-116	103	23	the	the	DET
esutjss-116	103	24	people	people	NOUN
esutjss-116	103	25	elected	elect	VERB
esutjss-116	103	26	in	in	ADP
esutjss-116	103	27	that	that	DET
esutjss-116	103	28	local	local	ADJ
esutjss-116	103	29	government	government	NOUN
esutjss-116	103	30	area	area	NOUN
esutjss-116	103	31	.	.	PUNCT
esutjss-116	104	1	this	this	PRON
esutjss-116	104	2	also	also	ADV
esutjss-116	104	3	can	can	AUX
esutjss-116	104	4	not	not	PART
esutjss-116	104	5	stop	stop	VERB
esutjss-116	104	6	the	the	DET
esutjss-116	104	7	federal	federal	ADJ
esutjss-116	104	8	government	government	NOUN
esutjss-116	104	9	from	from	ADP
esutjss-116	104	10	implementing	implement	VERB
esutjss-116	104	11	their	their	PRON
esutjss-116	104	12	roles	role	NOUN
esutjss-116	104	13	by	by	ADP
esutjss-116	104	14	providing	provide	VERB
esutjss-116	104	15	all	all	DET
esutjss-116	104	16	the	the	DET
esutjss-116	104	17	social	social	ADJ
esutjss-116	104	18	amenities	amenity	NOUN
esutjss-116	104	19	,	,	PUNCT
esutjss-116	104	20	such	such	ADJ
esutjss-116	104	21	as	as	ADP
esutjss-116	104	22	construction	construction	NOUN
esutjss-116	104	23	of	of	ADP
esutjss-116	104	24	roads	road	NOUN
esutjss-116	104	25	,	,	PUNCT
esutjss-116	104	26	provision	provision	NOUN
esutjss-116	104	27	of	of	ADP
esutjss-116	104	28	pipe	pipe	NOUN
esutjss-116	104	29	borne	borne	NOUN
esutjss-116	104	30	water	water	NOUN
esutjss-116	104	31	,	,	PUNCT
esutjss-116	104	32	hospitals	hospital	NOUN
esutjss-116	104	33	,	,	PUNCT
esutjss-116	104	34	good	good	ADJ
esutjss-116	104	35	education	education	NOUN
esutjss-116	104	36	for	for	ADP
esutjss-116	104	37	the	the	DET
esutjss-116	104	38	youth	youth	NOUN
esutjss-116	104	39	,	,	PUNCT
esutjss-116	104	40	stadium	stadium	NOUN
esutjss-116	104	41	,	,	PUNCT
esutjss-116	104	42	electricity	electricity	NOUN
esutjss-116	104	43	and	and	CCONJ
esutjss-116	104	44	museum	museum	NOUN
esutjss-116	104	45	etc	etc	X
esutjss-116	104	46	(	(	PUNCT
esutjss-116	104	47	olaoye	olaoye	ADJ
esutjss-116	104	48	,	,	PUNCT
esutjss-116	104	49	2008	2008	NUM
esutjss-116	104	50	)	)	PUNCT
esutjss-116	104	51	.	.	PUNCT
esutjss-116	105	1	all	all	DET
esutjss-116	105	2	these	these	DET
esutjss-116	105	3	social	social	ADJ
esutjss-116	105	4	amenities	amenity	NOUN
esutjss-116	105	5	are	be	AUX
esutjss-116	105	6	made	make	VERB
esutjss-116	105	7	available	available	ADJ
esutjss-116	105	8	from	from	ADP
esutjss-116	105	9	the	the	DET
esutjss-116	105	10	revenue	revenue	NOUN
esutjss-116	105	11	generated	generate	VERB
esutjss-116	105	12	from	from	ADP
esutjss-116	105	13	the	the	DET
esutjss-116	105	14	people	people	NOUN
esutjss-116	105	15	.	.	PUNCT
esutjss-116	106	1	moreover	moreover	ADV
esutjss-116	106	2	,	,	PUNCT
esutjss-116	106	3	a	a	DET
esutjss-116	106	4	lot	lot	NOUN
esutjss-116	106	5	has	have	AUX
esutjss-116	106	6	been	be	AUX
esutjss-116	106	7	written	write	VERB
esutjss-116	106	8	and	and	CCONJ
esutjss-116	106	9	said	say	VERB
esutjss-116	106	10	on	on	ADP
esutjss-116	106	11	the	the	DET
esutjss-116	106	12	finances	finance	NOUN
esutjss-116	106	13	of	of	ADP
esutjss-116	106	14	local	local	ADJ
esutjss-116	106	15	government	government	NOUN
esutjss-116	106	16	in	in	ADP
esutjss-116	106	17	internally	internally	ADV
esutjss-116	106	18	generated	generate	VERB
esutjss-116	106	19	revenue	revenue	NOUN
esutjss-116	106	20	in	in	ADP
esutjss-116	106	21	nigeria	nigeria	PROPN
esutjss-116	106	22	294	294	NUM
esutjss-116	106	23	nigeria	nigeria	PROPN
esutjss-116	106	24	.	.	PUNCT
esutjss-116	107	1	most	most	ADJ
esutjss-116	107	2	of	of	ADP
esutjss-116	107	3	the	the	DET
esutjss-116	107	4	contributors	contributor	NOUN
esutjss-116	107	5	identified	identify	VERB
esutjss-116	107	6	inadequate	inadequate	ADJ
esutjss-116	107	7	finance	finance	NOUN
esutjss-116	107	8	as	as	ADP
esutjss-116	107	9	a	a	DET
esutjss-116	107	10	major	major	ADJ
esutjss-116	107	11	problem	problem	NOUN
esutjss-116	107	12	hindering	hinder	VERB
esutjss-116	107	13	the	the	DET
esutjss-116	107	14	efficient	efficient	ADJ
esutjss-116	107	15	performance	performance	NOUN
esutjss-116	107	16	of	of	ADP
esutjss-116	107	17	governments	government	NOUN
esutjss-116	107	18	in	in	ADP
esutjss-116	107	19	nigeria	nigeria	PROPN
esutjss-116	107	20	(	(	PUNCT
esutjss-116	107	21	adedeji	adedeji	NOUN
esutjss-116	107	22	,	,	PUNCT
esutjss-116	107	23	2006	2006	NUM
esutjss-116	107	24	)	)	PUNCT
esutjss-116	107	25	.	.	PUNCT
esutjss-116	108	1	in	in	ADP
esutjss-116	108	2	fact	fact	NOUN
esutjss-116	108	3	,	,	PUNCT
esutjss-116	108	4	the	the	DET
esutjss-116	108	5	so	so	ADV
esutjss-116	108	6	called	call	VERB
esutjss-116	108	7	independent	independent	ADJ
esutjss-116	108	8	sources	source	NOUN
esutjss-116	108	9	of	of	ADP
esutjss-116	108	10	revenue	revenue	NOUN
esutjss-116	108	11	are	be	AUX
esutjss-116	108	12	not	not	PART
esutjss-116	108	13	really	really	ADV
esutjss-116	108	14	independent	independent	ADJ
esutjss-116	108	15	because	because	SCONJ
esutjss-116	108	16	they	they	PRON
esutjss-116	108	17	require	require	VERB
esutjss-116	108	18	government	government	NOUN
esutjss-116	108	19	authorization	authorization	NOUN
esutjss-116	108	20	before	before	SCONJ
esutjss-116	108	21	they	they	PRON
esutjss-116	108	22	can	can	AUX
esutjss-116	108	23	be	be	AUX
esutjss-116	108	24	collected	collect	VERB
esutjss-116	108	25	.	.	PUNCT
esutjss-116	109	1	for	for	ADP
esutjss-116	109	2	instance	instance	NOUN
esutjss-116	109	3	,	,	PUNCT
esutjss-116	109	4	no	no	DET
esutjss-116	109	5	local	local	ADJ
esutjss-116	109	6	authorities	authority	NOUN
esutjss-116	109	7	can	can	AUX
esutjss-116	109	8	increase	increase	VERB
esutjss-116	109	9	the	the	DET
esutjss-116	109	10	rate	rate	NOUN
esutjss-116	109	11	of	of	ADP
esutjss-116	109	12	local	local	ADJ
esutjss-116	109	13	tax	tax	NOUN
esutjss-116	109	14	(	(	PUNCT
esutjss-116	109	15	community	community	NOUN
esutjss-116	109	16	tax	tax	NOUN
esutjss-116	109	17	)	)	PUNCT
esutjss-116	109	18	.	.	PUNCT
esutjss-116	110	1	independently	independently	ADV
esutjss-116	110	2	there	there	PRON
esutjss-116	110	3	must	must	AUX
esutjss-116	110	4	be	be	AUX
esutjss-116	110	5	legal	legal	ADJ
esutjss-116	110	6	provisions	provision	NOUN
esutjss-116	110	7	for	for	ADP
esutjss-116	110	8	local	local	ADJ
esutjss-116	110	9	fees	fee	NOUN
esutjss-116	110	10	and	and	CCONJ
esutjss-116	110	11	all	all	DET
esutjss-116	110	12	these	these	PRON
esutjss-116	110	13	are	be	AUX
esutjss-116	110	14	approved	approve	VERB
esutjss-116	110	15	by	by	ADP
esutjss-116	110	16	government	government	NOUN
esutjss-116	110	17	before	before	ADP
esutjss-116	110	18	inclusion	inclusion	NOUN
esutjss-116	110	19	in	in	ADP
esutjss-116	110	20	the	the	DET
esutjss-116	110	21	estimates	estimate	NOUN
esutjss-116	110	22	.	.	PUNCT
esutjss-116	111	1	the	the	DET
esutjss-116	111	2	analysis	analysis	NOUN
esutjss-116	111	3	done	do	VERB
esutjss-116	111	4	below	below	ADP
esutjss-116	111	5	supports	support	VERB
esutjss-116	111	6	these	these	DET
esutjss-116	111	7	challenges	challenge	NOUN
esutjss-116	111	8	.	.	PUNCT
esutjss-116	112	1	the	the	DET
esutjss-116	112	2	national	national	PROPN
esutjss-116	112	3	bureau	bureau	PROPN
esutjss-116	112	4	of	of	ADP
esutjss-116	112	5	statistics	statistics	PROPN
esutjss-116	112	6	,	,	PUNCT
esutjss-116	112	7	nbs	nbs	PROPN
esutjss-116	112	8	,	,	PUNCT
esutjss-116	112	9	in	in	ADP
esutjss-116	112	10	its	its	PRON
esutjss-116	112	11	2015	2015	NUM
esutjss-116	112	12	igr	igr	NOUN
esutjss-116	112	13	report	report	NOUN
esutjss-116	112	14	on	on	ADP
esutjss-116	112	15	named	name	VERB
esutjss-116	112	16	ogun	ogun	PROPN
esutjss-116	112	17	,	,	PUNCT
esutjss-116	112	18	anambra	anambra	PROPN
esutjss-116	112	19	,	,	PUNCT
esutjss-116	112	20	borno	borno	PROPN
esutjss-116	112	21	,	,	PUNCT
esutjss-116	112	22	edo	edo	PROPN
esutjss-116	112	23	,	,	PUNCT
esutjss-116	112	24	bauchi	bauchi	ADJ
esutjss-116	112	25	,	,	PUNCT
esutjss-116	112	26	abia	abia	PROPN
esutjss-116	112	27	,	,	PUNCT
esutjss-116	112	28	kogi	kogi	PROPN
esutjss-116	112	29	,	,	PUNCT
esutjss-116	112	30	nasarawa	nasarawa	NOUN
esutjss-116	112	31	,	,	PUNCT
esutjss-116	112	32	niger	niger	NOUN
esutjss-116	112	33	,	,	PUNCT
esutjss-116	112	34	taraba	taraba	NOUN
esutjss-116	112	35	and	and	CCONJ
esutjss-116	112	36	sokoto	sokoto	PROPN
esutjss-116	112	37	as	as	ADP
esutjss-116	112	38	the	the	DET
esutjss-116	112	39	only	only	ADJ
esutjss-116	112	40	states	state	NOUN
esutjss-116	112	41	that	that	PRON
esutjss-116	112	42	bettered	better	VERB
esutjss-116	112	43	their	their	PRON
esutjss-116	112	44	2014	2014	NUM
esutjss-116	112	45	records	record	NOUN
esutjss-116	112	46	of	of	ADP
esutjss-116	112	47	revenue	revenue	NOUN
esutjss-116	112	48	generation	generation	NOUN
esutjss-116	112	49	performance	performance	NOUN
esutjss-116	112	50	in	in	ADP
esutjss-116	112	51	2015	2015	NUM
esutjss-116	112	52	.	.	PUNCT
esutjss-116	113	1	the	the	DET
esutjss-116	113	2	nbs	nbs	PROPN
esutjss-116	113	3	,	,	PUNCT
esutjss-116	113	4	which	which	PRON
esutjss-116	113	5	relied	rely	VERB
esutjss-116	113	6	on	on	ADP
esutjss-116	113	7	records	record	NOUN
esutjss-116	113	8	obtained	obtain	VERB
esutjss-116	113	9	from	from	ADP
esutjss-116	113	10	the	the	DET
esutjss-116	113	11	joint	joint	ADJ
esutjss-116	113	12	tax	tax	NOUN
esutjss-116	113	13	board	board	NOUN
esutjss-116	113	14	and	and	CCONJ
esutjss-116	113	15	states	state	NOUN
esutjss-116	113	16	’	'	PUNCT
esutjss-116	113	17	boards	board	NOUN
esutjss-116	113	18	of	of	ADP
esutjss-116	113	19	internal	internal	ADJ
esutjss-116	113	20	revenue	revenue	NOUN
esutjss-116	113	21	,	,	PUNCT
esutjss-116	113	22	said	say	VERB
esutjss-116	113	23	the	the	DET
esutjss-116	113	24	igr	igr	NOUN
esutjss-116	113	25	earnings	earning	NOUN
esutjss-116	113	26	in	in	ADP
esutjss-116	113	27	24	24	NUM
esutjss-116	113	28	other	other	ADJ
esutjss-116	113	29	states	state	NOUN
esutjss-116	113	30	declined	decline	VERB
esutjss-116	113	31	from	from	ADP
esutjss-116	113	32	the	the	DET
esutjss-116	113	33	levels	level	NOUN
esutjss-116	113	34	attained	attain	VERB
esutjss-116	113	35	the	the	DET
esutjss-116	113	36	previous	previous	ADJ
esutjss-116	113	37	year	year	NOUN
esutjss-116	113	38	.	.	PUNCT
esutjss-116	114	1	among	among	ADP
esutjss-116	114	2	the	the	DET
esutjss-116	114	3	24	24	NUM
esutjss-116	114	4	states	state	NOUN
esutjss-116	114	5	that	that	PRON
esutjss-116	114	6	performed	perform	VERB
esutjss-116	114	7	poorly	poorly	ADV
esutjss-116	114	8	included	include	VERB
esutjss-116	114	9	kwara	kwara	PROPN
esutjss-116	114	10	,	,	PUNCT
esutjss-116	114	11	imo	imo	ADV
esutjss-116	114	12	,	,	PUNCT
esutjss-116	114	13	bayelsa	bayelsa	PROPN
esutjss-116	114	14	,	,	PUNCT
esutjss-116	114	15	adamawa	adamawa	NOUN
esutjss-116	114	16	,	,	PUNCT
esutjss-116	114	17	akwa	akwa	NOUN
esutjss-116	114	18	ibom	ibom	NOUN
esutjss-116	114	19	,	,	PUNCT
esutjss-116	114	20	benue	benue	VERB
esutjss-116	114	21	,	,	PUNCT
esutjss-116	114	22	cross	cross	PROPN
esutjss-116	114	23	river	river	PROPN
esutjss-116	114	24	,	,	PUNCT
esutjss-116	114	25	delta	delta	NOUN
esutjss-116	114	26	,	,	PUNCT
esutjss-116	114	27	ekiti	ekiti	PROPN
esutjss-116	114	28	,	,	PUNCT
esutjss-116	114	29	enugu	enugu	PROPN
esutjss-116	114	30	,	,	PUNCT
esutjss-116	114	31	gombe	gombe	ADJ
esutjss-116	114	32	,	,	PUNCT
esutjss-116	114	33	jigawa	jigawa	PROPN
esutjss-116	114	34	,	,	PUNCT
esutjss-116	114	35	kaduna	kaduna	PROPN
esutjss-116	114	36	,	,	PUNCT
esutjss-116	114	37	kano	kano	PROPN
esutjss-116	114	38	,	,	PUNCT
esutjss-116	114	39	katsina	katsina	PROPN
esutjss-116	114	40	,	,	PUNCT
esutjss-116	114	41	kebbi	kebbi	PROPN
esutjss-116	114	42	,	,	PUNCT
esutjss-116	114	43	lagos	lago	NOUN
esutjss-116	114	44	,	,	PUNCT
esutjss-116	114	45	ondo	ondo	NOUN
esutjss-116	114	46	,	,	PUNCT
esutjss-116	114	47	osun	osun	NOUN
esutjss-116	114	48	,	,	PUNCT
esutjss-116	114	49	oyo	oyo	NOUN
esutjss-116	114	50	,	,	PUNCT
esutjss-116	114	51	plateau	plateau	NOUN
esutjss-116	114	52	,	,	PUNCT
esutjss-116	114	53	rivers	river	NOUN
esutjss-116	114	54	,	,	PUNCT
esutjss-116	114	55	yobe	yobe	PROPN
esutjss-116	114	56	,	,	PUNCT
esutjss-116	114	57	and	and	CCONJ
esutjss-116	114	58	zamfara	zamfara	PROPN
esutjss-116	114	59	.	.	PROPN
esutjss-116	114	60	ebonyi	ebonyi	PROPN
esutjss-116	114	61	was	be	AUX
esutjss-116	114	62	the	the	DET
esutjss-116	114	63	only	only	ADJ
esutjss-116	114	64	state	state	NOUN
esutjss-116	114	65	whose	whose	DET
esutjss-116	114	66	internally	internally	ADV
esutjss-116	114	67	generated	generate	VERB
esutjss-116	114	68	revenue	revenue	NOUN
esutjss-116	114	69	records	record	NOUN
esutjss-116	114	70	were	be	AUX
esutjss-116	114	71	not	not	PART
esutjss-116	114	72	available	available	ADJ
esutjss-116	114	73	.	.	PUNCT
esutjss-116	115	1	overall	overall	ADJ
esutjss-116	115	2	performance	performance	NOUN
esutjss-116	115	3	of	of	ADP
esutjss-116	115	4	the	the	DET
esutjss-116	115	5	36	36	NUM
esutjss-116	115	6	states	state	NOUN
esutjss-116	115	7	showed	show	VERB
esutjss-116	115	8	that	that	SCONJ
esutjss-116	115	9	the	the	DET
esutjss-116	115	10	total	total	ADJ
esutjss-116	115	11	igr	igr	NOUN
esutjss-116	115	12	realised	realise	VERB
esutjss-116	115	13	for	for	ADP
esutjss-116	115	14	the	the	DET
esutjss-116	115	15	year	year	NOUN
esutjss-116	115	16	dropped	drop	VERB
esutjss-116	115	17	by	by	ADP
esutjss-116	115	18	3.69	3.69	NUM
esutjss-116	115	19	per	per	ADP
esutjss-116	115	20	cent	cent	NOUN
esutjss-116	115	21	,	,	PUNCT
esutjss-116	115	22	from	from	ADP
esutjss-116	115	23	n707.86	n707.86	NOUN
esutjss-116	115	24	billion	billion	NUM
esutjss-116	115	25	in	in	ADP
esutjss-116	115	26	2014	2014	NUM
esutjss-116	115	27	to	to	ADP
esutjss-116	115	28	n682.67	n682.67	PROPN
esutjss-116	115	29	billion	billion	NUM
esutjss-116	115	30	.	.	PUNCT
esutjss-116	116	1	details	detail	NOUN
esutjss-116	116	2	of	of	ADP
esutjss-116	116	3	the	the	DET
esutjss-116	116	4	respective	respective	ADJ
esutjss-116	116	5	states	state	NOUN
esutjss-116	116	6	’	'	PUNCT
esutjss-116	116	7	performances	performance	NOUN
esutjss-116	116	8	showed	show	VERB
esutjss-116	116	9	that	that	SCONJ
esutjss-116	116	10	ogun	ogun	PROPN
esutjss-116	116	11	state	state	NOUN
esutjss-116	116	12	’s	’s	PART
esutjss-116	116	13	igr	igr	NOUN
esutjss-116	116	14	records	record	NOUN
esutjss-116	116	15	were	be	AUX
esutjss-116	116	16	adjudged	adjudge	VERB
esutjss-116	116	17	best	good	ADJ
esutjss-116	116	18	,	,	PUNCT
esutjss-116	116	19	with	with	ADP
esutjss-116	116	20	a	a	DET
esutjss-116	116	21	49.42	49.42	NUM
esutjss-116	116	22	per	per	ADP
esutjss-116	116	23	cent	cent	NOUN
esutjss-116	116	24	increase	increase	NOUN
esutjss-116	116	25	,	,	PUNCT
esutjss-116	116	26	almost	almost	ADV
esutjss-116	116	27	doubling	double	VERB
esutjss-116	116	28	the	the	DET
esutjss-116	116	29	n17.5	n17.5	PROPN
esutjss-116	116	30	billion	billion	NUM
esutjss-116	116	31	revenue	revenue	NOUN
esutjss-116	116	32	earned	earn	VERB
esutjss-116	116	33	in	in	ADP
esutjss-116	116	34	2014	2014	NUM
esutjss-116	116	35	to	to	ADP
esutjss-116	116	36	n34.6	n34.6	NUM
esutjss-116	116	37	billion	billion	NUM
esutjss-116	116	38	.	.	PUNCT
esutjss-116	117	1	anambra	anambra	PROPN
esutjss-116	117	2	followed	follow	VERB
esutjss-116	117	3	closely	closely	ADV
esutjss-116	117	4	,	,	PUNCT
esutjss-116	117	5	with	with	ADP
esutjss-116	117	6	its	its	PRON
esutjss-116	117	7	igr	igr	NOUN
esutjss-116	117	8	rising	rise	VERB
esutjss-116	117	9	by	by	ADP
esutjss-116	117	10	about	about	ADV
esutjss-116	117	11	29.32	29.32	NUM
esutjss-116	117	12	per	per	ADP
esutjss-116	117	13	cent	cent	NOUN
esutjss-116	117	14	from	from	ADP
esutjss-116	117	15	n10.45	n10.45	ADV
esutjss-116	117	16	billion	billion	NUM
esutjss-116	117	17	in	in	ADP
esutjss-116	117	18	2014	2014	NUM
esutjss-116	117	19	to	to	ADP
esutjss-116	117	20	n14.79	n14.79	NOUN
esutjss-116	117	21	billion	billion	NUM
esutjss-116	117	22	,	,	PUNCT
esutjss-116	117	23	while	while	SCONJ
esutjss-116	117	24	borno	borno	PROPN
esutjss-116	117	25	came	come	VERB
esutjss-116	117	26	third	third	ADV
esutjss-116	117	27	with	with	ADP
esutjss-116	117	28	a	a	DET
esutjss-116	117	29	21.8	21.8	NUM
esutjss-116	117	30	per	per	NOUN
esutjss-116	117	31	cent	cent	NOUN
esutjss-116	117	32	improvement	improvement	NOUN
esutjss-116	117	33	from	from	ADP
esutjss-116	117	34	n2.76	n2.76	PROPN
esutjss-116	117	35	billion	billion	NUM
esutjss-116	117	36	the	the	DET
esutjss-116	117	37	previous	previous	ADJ
esutjss-116	117	38	year	year	NOUN
esutjss-116	117	39	to	to	ADP
esutjss-116	117	40	n3.53	n3.53	PROPN
esutjss-116	117	41	billion	billion	NUM
esutjss-116	117	42	.	.	PUNCT
esutjss-116	118	1	other	other	ADJ
esutjss-116	118	2	states	state	NOUN
esutjss-116	118	3	with	with	ADP
esutjss-116	118	4	improved	improved	ADJ
esutjss-116	118	5	performances	performance	NOUN
esutjss-116	118	6	included	include	VERB
esutjss-116	118	7	edo	edo	PROPN
esutjss-116	118	8	(	(	PUNCT
esutjss-116	118	9	10.95	10.95	NUM
esutjss-116	118	10	per	per	ADP
esutjss-116	118	11	cent	cent	NOUN
esutjss-116	118	12	)	)	PUNCT
esutjss-116	118	13	,	,	PUNCT
esutjss-116	118	14	bauchi	bauchi	NOUN
esutjss-116	118	15	(	(	PUNCT
esutjss-116	118	16	10.2	10.2	NUM
esutjss-116	118	17	per	per	ADP
esutjss-116	118	18	cent	cent	NOUN
esutjss-116	118	19	)	)	PUNCT
esutjss-116	118	20	,	,	PUNCT
esutjss-116	118	21	sokoto	sokoto	PROPN
esutjss-116	118	22	(	(	PUNCT
esutjss-116	118	23	9.75	9.75	NUM
esutjss-116	118	24	per	per	ADP
esutjss-116	118	25	cent	cent	NOUN
esutjss-116	118	26	)	)	PUNCT
esutjss-116	118	27	,	,	PUNCT
esutjss-116	118	28	taraba	taraba	NOUN
esutjss-116	118	29	(	(	PUNCT
esutjss-116	118	30	8.57	8.57	NUM
esutjss-116	118	31	per	per	ADP
esutjss-116	118	32	cent	cent	NOUN
esutjss-116	118	33	)	)	PUNCT
esutjss-116	118	34	,	,	PUNCT
esutjss-116	118	35	abia	abia	NOUN
esutjss-116	118	36	(	(	PUNCT
esutjss-116	118	37	7.33	7.33	NUM
esutjss-116	118	38	per	per	ADP
esutjss-116	118	39	cent	cent	NOUN
esutjss-116	118	40	)	)	PUNCT
esutjss-116	118	41	,	,	PUNCT
esutjss-116	118	42	nasarawa	nasarawa	NOUN
esutjss-116	118	43	(	(	PUNCT
esutjss-116	118	44	4.59	4.59	NUM
esutjss-116	118	45	per	per	ADP
esutjss-116	118	46	cent	cent	NOUN
esutjss-116	118	47	)	)	PUNCT
esutjss-116	118	48	,	,	PUNCT
esutjss-116	118	49	niger	niger	NOUN
esutjss-116	118	50	(	(	PUNCT
esutjss-116	118	51	3.98	3.98	NUM
esutjss-116	118	52	per	per	ADP
esutjss-116	118	53	cent	cent	NOUN
esutjss-116	118	54	)	)	PUNCT
esutjss-116	118	55	and	and	CCONJ
esutjss-116	118	56	kogi	kogi	PROPN
esutjss-116	118	57	(	(	PUNCT
esutjss-116	118	58	3.05	3.05	NUM
esutjss-116	118	59	per	per	ADP
esutjss-116	118	60	cent	cent	NOUN
esutjss-116	118	61	)	)	PUNCT
esutjss-116	118	62	.	.	PUNCT
esutjss-116	119	1	among	among	ADP
esutjss-116	119	2	the	the	DET
esutjss-116	119	3	poor	poor	ADJ
esutjss-116	119	4	performers	performer	NOUN
esutjss-116	119	5	,	,	PUNCT
esutjss-116	119	6	the	the	DET
esutjss-116	119	7	nbs	nbs	PROPN
esutjss-116	119	8	showed	show	VERB
esutjss-116	119	9	that	that	SCONJ
esutjss-116	119	10	kwara	kwara	PROPN
esutjss-116	119	11	state	state	PROPN
esutjss-116	119	12	topped	top	VERB
esutjss-116	119	13	,	,	PUNCT
esutjss-116	119	14	with	with	ADP
esutjss-116	119	15	its	its	PRON
esutjss-116	119	16	igr	igr	NOUN
esutjss-116	119	17	declining	decline	VERB
esutjss-116	119	18	massively	massively	ADV
esutjss-116	119	19	by	by	ADP
esutjss-116	119	20	about	about	ADP
esutjss-116	119	21	73.57	73.57	NUM
esutjss-116	119	22	per	per	ADP
esutjss-116	119	23	cent	cent	NOUN
esutjss-116	119	24	,	,	PUNCT
esutjss-116	119	25	from	from	ADP
esutjss-116	119	26	about	about	ADP
esutjss-116	119	27	n12.46	n12.46	NOUN
esutjss-116	119	28	billion	billion	NUM
esutjss-116	119	29	realised	realise	VERB
esutjss-116	119	30	in	in	ADP
esutjss-116	119	31	2014	2014	NUM
esutjss-116	119	32	,	,	PUNCT
esutjss-116	119	33	to	to	ADP
esutjss-116	119	34	about	about	ADP
esutjss-116	119	35	n7.18	n7.18	PROPN
esutjss-116	119	36	billion	billion	NUM
esutjss-116	119	37	in	in	ADP
esutjss-116	119	38	2015	2015	NUM
esutjss-116	119	39	.	.	PUNCT
esutjss-116	120	1	the	the	DET
esutjss-116	120	2	state	state	NOUN
esutjss-116	120	3	was	be	AUX
esutjss-116	120	4	followed	follow	VERB
esutjss-116	120	5	by	by	ADP
esutjss-116	120	6	imo	imo	ADV
esutjss-116	120	7	,	,	PUNCT
esutjss-116	120	8	whose	whose	DET
esutjss-116	120	9	igr	igr	NOUN
esutjss-116	120	10	in	in	ADP
esutjss-116	120	11	2014	2014	NUM
esutjss-116	120	12	dropped	drop	VERB
esutjss-116	120	13	by	by	ADP
esutjss-116	120	14	48.3	48.3	NUM
esutjss-116	120	15	per	per	ADP
esutjss-116	120	16	cent	cent	NOUN
esutjss-116	120	17	,	,	PUNCT
esutjss-116	120	18	from	from	ADP
esutjss-116	120	19	n8.12	n8.12	PROPN
esutjss-116	120	20	billion	billion	NUM
esutjss-116	120	21	to	to	ADP
esutjss-116	120	22	n5.47	n5.47	PROPN
esutjss-116	120	23	billion	billion	NUM
esutjss-116	120	24	the	the	DET
esutjss-116	120	25	following	following	ADJ
esutjss-116	120	26	year	year	NOUN
esutjss-116	120	27	.	.	PUNCT
esutjss-116	121	1	yobe	yobe	PROPN
esutjss-116	121	2	state	state	PROPN
esutjss-116	121	3	came	come	VERB
esutjss-116	121	4	third	third	ADV
esutjss-116	121	5	with	with	ADP
esutjss-116	121	6	a	a	DET
esutjss-116	121	7	36.53	36.53	NUM
esutjss-116	121	8	per	per	ADP
esutjss-116	121	9	cent	cent	NOUN
esutjss-116	121	10	drop	drop	NOUN
esutjss-116	121	11	in	in	ADP
esutjss-116	121	12	its	its	PRON
esutjss-116	121	13	igr	igr	NOUN
esutjss-116	121	14	from	from	ADP
esutjss-116	121	15	n3.07	n3.07	PROPN
esutjss-116	121	16	billion	billion	NUM
esutjss-116	121	17	in	in	ADP
esutjss-116	121	18	2014	2014	NUM
esutjss-116	121	19	to	to	ADP
esutjss-116	121	20	n2.74	n2.74	PROPN
esutjss-116	121	21	billion	billion	NUM
esutjss-116	121	22	in	in	ADP
esutjss-116	121	23	2015	2015	NUM
esutjss-116	121	24	.	.	PUNCT
esutjss-116	122	1	others	other	NOUN
esutjss-116	122	2	included	include	VERB
esutjss-116	122	3	bayelsa	bayelsa	NOUN
esutjss-116	122	4	(	(	PUNCT
esutjss-116	122	5	25.76	25.76	NUM
esutjss-116	122	6	per	per	ADP
esutjss-116	122	7	cent	cent	NOUN
esutjss-116	122	8	)	)	PUNCT
esutjss-116	122	9	,	,	PUNCT
esutjss-116	122	10	jigawa	jigawa	PROPN
esutjss-116	122	11	(	(	PUNCT
esutjss-116	122	12	23.46	23.46	NUM
esutjss-116	122	13	per	per	ADP
esutjss-116	122	14	cent	cent	NOUN
esutjss-116	122	15	)	)	PUNCT
esutjss-116	122	16	,	,	PUNCT
esutjss-116	122	17	plateau	plateau	NOUN
esutjss-116	122	18	(	(	PUNCT
esutjss-116	122	19	19.42	19.42	NUM
esutjss-116	122	20	per	per	ADP
esutjss-116	122	21	cent	cent	NOUN
esutjss-116	122	22	)	)	PUNCT
esutjss-116	122	23	,	,	PUNCT
esutjss-116	122	24	ondo	ondo	X
esutjss-116	122	25	(	(	PUNCT
esutjss-116	122	26	16.05	16.05	NUM
esutjss-116	122	27	per	per	ADP
esutjss-116	122	28	295	295	NUM
esutjss-116	122	29	cent	cent	NOUN
esutjss-116	122	30	)	)	PUNCT
esutjss-116	122	31	,	,	PUNCT
esutjss-116	122	32	cross	cross	NOUN
esutjss-116	122	33	river	river	PROPN
esutjss-116	122	34	(	(	PUNCT
esutjss-116	122	35	16.01	16.01	NUM
esutjss-116	122	36	per	per	ADP
esutjss-116	122	37	cent	cent	NOUN
esutjss-116	122	38	)	)	PUNCT
esutjss-116	122	39	,	,	PUNCT
esutjss-116	122	40	zamfara	zamfara	PROPN
esutjss-116	122	41	(	(	PUNCT
esutjss-116	122	42	14.88	14.88	NUM
esutjss-116	122	43	per	per	ADP
esutjss-116	122	44	cent	cent	NOUN
esutjss-116	122	45	)	)	PUNCT
esutjss-116	122	46	,	,	PUNCT
esutjss-116	122	47	adamawa	adamawa	PROPN
esutjss-116	122	48	(	(	PUNCT
esutjss-116	122	49	12.19	12.19	NUM
esutjss-116	122	50	per	per	ADP
esutjss-116	122	51	cent	cent	NOUN
esutjss-116	122	52	)	)	PUNCT
esutjss-116	122	53	,	,	PUNCT
esutjss-116	122	54	kaduna	kaduna	PROPN
esutjss-116	122	55	(	(	PUNCT
esutjss-116	122	56	10.8	10.8	NUM
esutjss-116	122	57	per	per	ADP
esutjss-116	122	58	cent	cent	NOUN
esutjss-116	122	59	)	)	PUNCT
esutjss-116	122	60	and	and	CCONJ
esutjss-116	122	61	gombe	gombe	ADJ
esutjss-116	122	62	(	(	PUNCT
esutjss-116	122	63	8.61	8.61	NUM
esutjss-116	122	64	per	per	ADP
esutjss-116	122	65	cent	cent	NOUN
esutjss-116	122	66	)	)	PUNCT
esutjss-116	122	67	.	.	PUNCT
esutjss-116	123	1	also	also	ADV
esutjss-116	123	2	included	include	VERB
esutjss-116	123	3	among	among	ADP
esutjss-116	123	4	the	the	DET
esutjss-116	123	5	poor	poor	ADJ
esutjss-116	123	6	performers	performer	NOUN
esutjss-116	123	7	were	be	AUX
esutjss-116	123	8	benue	benue	VERB
esutjss-116	123	9	(	(	PUNCT
esutjss-116	123	10	8.55	8.55	NUM
esutjss-116	123	11	per	per	ADP
esutjss-116	123	12	cent	cent	NOUN
esutjss-116	123	13	)	)	PUNCT
esutjss-116	123	14	,	,	PUNCT
esutjss-116	123	15	rivers	river	NOUN
esutjss-116	123	16	(	(	PUNCT
esutjss-116	123	17	8.54	8.54	NUM
esutjss-116	123	18	per	per	ADP
esutjss-116	123	19	cent	cent	NOUN
esutjss-116	123	20	)	)	PUNCT
esutjss-116	123	21	,	,	PUNCT
esutjss-116	123	22	katsina	katsina	PROPN
esutjss-116	123	23	(	(	PUNCT
esutjss-116	123	24	7.46	7.46	NUM
esutjss-116	123	25	per	per	ADP
esutjss-116	123	26	cent	cent	NOUN
esutjss-116	123	27	)	)	PUNCT
esutjss-116	123	28	,	,	PUNCT
esutjss-116	123	29	kebbi	kebbi	X
esutjss-116	123	30	(	(	PUNCT
esutjss-116	123	31	6.73	6.73	NUM
esutjss-116	123	32	per	per	ADP
esutjss-116	123	33	cent	cent	NOUN
esutjss-116	123	34	)	)	PUNCT
esutjss-116	123	35	,	,	PUNCT
esutjss-116	123	36	enugu	enugu	PROPN
esutjss-116	123	37	(	(	PUNCT
esutjss-116	123	38	6.47	6.47	NUM
esutjss-116	123	39	per	per	ADP
esutjss-116	123	40	cent	cent	NOUN
esutjss-116	123	41	)	)	PUNCT
esutjss-116	123	42	,	,	PUNCT
esutjss-116	123	43	akwa	akwa	NOUN
esutjss-116	123	44	ibom	ibom	NOUN
esutjss-116	123	45	(	(	PUNCT
esutjss-116	123	46	5.99	5.99	NUM
esutjss-116	123	47	per	per	ADP
esutjss-116	123	48	cent	cent	NOUN
esutjss-116	123	49	)	)	PUNCT
esutjss-116	123	50	,	,	PUNCT
esutjss-116	123	51	osun	osun	PROPN
esutjss-116	123	52	(	(	PUNCT
esutjss-116	123	53	5.45	5.45	NUM
esutjss-116	123	54	per	per	ADP
esutjss-116	123	55	cent	cent	NOUN
esutjss-116	123	56	)	)	PUNCT
esutjss-116	123	57	,	,	PUNCT
esutjss-116	123	58	ekiti	ekiti	INTJ
esutjss-116	123	59	(	(	PUNCT
esutjss-116	123	60	4.99	4.99	NUM
esutjss-116	123	61	per	per	ADP
esutjss-116	123	62	cent	cent	NOUN
esutjss-116	123	63	)	)	PUNCT
esutjss-116	123	64	,	,	PUNCT
esutjss-116	123	65	delta	delta	NOUN
esutjss-116	123	66	(	(	PUNCT
esutjss-116	123	67	4.93	4.93	NUM
esutjss-116	123	68	per	per	ADP
esutjss-116	123	69	cent	cent	NOUN
esutjss-116	123	70	)	)	PUNCT
esutjss-116	123	71	,	,	PUNCT
esutjss-116	123	72	oyo	oyo	X
esutjss-116	123	73	(	(	PUNCT
esutjss-116	123	74	4.11	4.11	NUM
esutjss-116	123	75	per	per	ADP
esutjss-116	123	76	cent	cent	NOUN
esutjss-116	123	77	)	)	PUNCT
esutjss-116	123	78	,	,	PUNCT
esutjss-116	123	79	lagos	lago	NOUN
esutjss-116	123	80	(	(	PUNCT
esutjss-116	123	81	2	2	NUM
esutjss-116	123	82	.	.	NOUN
esutjss-116	123	83	96	96	NUM
esutjss-116	123	84	per	per	ADP
esutjss-116	123	85	cent	cent	NOUN
esutjss-116	123	86	)	)	PUNCT
esutjss-116	123	87	,	,	PUNCT
esutjss-116	123	88	and	and	CCONJ
esutjss-116	123	89	kano	kano	PROPN
esutjss-116	123	90	(	(	PUNCT
esutjss-116	123	91	0.37	0.37	NUM
esutjss-116	123	92	per	per	ADP
esutjss-116	123	93	cent	cent	NOUN
esutjss-116	123	94	)	)	PUNCT
esutjss-116	123	95	.	.	PUNCT
esutjss-116	124	1	among	among	ADP
esutjss-116	124	2	the	the	DET
esutjss-116	124	3	oil	oil	NOUN
esutjss-116	124	4	producing	produce	VERB
esutjss-116	124	5	states	state	NOUN
esutjss-116	124	6	of	of	ADP
esutjss-116	124	7	the	the	DET
esutjss-116	124	8	niger	niger	PROPN
esutjss-116	124	9	delta	delta	NOUN
esutjss-116	124	10	,	,	PUNCT
esutjss-116	124	11	apart	apart	ADV
esutjss-116	124	12	from	from	ADP
esutjss-116	124	13	edo	edo	PROPN
esutjss-116	124	14	and	and	CCONJ
esutjss-116	124	15	abia	abia	PROPN
esutjss-116	124	16	,	,	PUNCT
esutjss-116	124	17	all	all	DET
esutjss-116	124	18	others	other	NOUN
esutjss-116	124	19	could	could	AUX
esutjss-116	124	20	not	not	PART
esutjss-116	124	21	meet	meet	VERB
esutjss-116	124	22	their	their	PRON
esutjss-116	124	23	2014	2014	NUM
esutjss-116	124	24	igr	igr	NOUN
esutjss-116	124	25	levels	level	NOUN
esutjss-116	124	26	,	,	PUNCT
esutjss-116	124	27	with	with	ADP
esutjss-116	124	28	their	their	PRON
esutjss-116	124	29	average	average	ADJ
esutjss-116	124	30	earnings	earning	NOUN
esutjss-116	124	31	dropping	drop	VERB
esutjss-116	124	32	by	by	ADP
esutjss-116	124	33	about	about	ADV
esutjss-116	124	34	6.6	6.6	NUM
esutjss-116	124	35	per	per	ADP
esutjss-116	124	36	cent	cent	NOUN
esutjss-116	124	37	.	.	PUNCT
esutjss-116	125	1	in	in	ADP
esutjss-116	125	2	terms	term	NOUN
esutjss-116	125	3	of	of	ADP
esutjss-116	125	4	igr	igr	NOUN
esutjss-116	125	5	volume	volume	NOUN
esutjss-116	125	6	,	,	PUNCT
esutjss-116	125	7	lagos	lagos	NOUN
esutjss-116	125	8	state	state	NOUN
esutjss-116	125	9	was	be	AUX
esutjss-116	125	10	ranked	rank	VERB
esutjss-116	125	11	highest	high	ADJ
esutjss-116	125	12	with	with	ADP
esutjss-116	125	13	a	a	DET
esutjss-116	125	14	total	total	NOUN
esutjss-116	125	15	of	of	ADP
esutjss-116	125	16	n268.23	n268.23	NOUN
esutjss-116	125	17	billion	billion	NUM
esutjss-116	125	18	during	during	ADP
esutjss-116	125	19	the	the	DET
esutjss-116	125	20	year	year	NOUN
esutjss-116	125	21	,	,	PUNCT
esutjss-116	125	22	followed	follow	VERB
esutjss-116	125	23	by	by	ADP
esutjss-116	125	24	rivers	river	NOUN
esutjss-116	125	25	with	with	ADP
esutjss-116	125	26	n82.1	n82.1	PROPN
esutjss-116	125	27	billion	billion	NUM
esutjss-116	125	28	,	,	PUNCT
esutjss-116	125	29	and	and	CCONJ
esutjss-116	125	30	delta	delta	NOUN
esutjss-116	125	31	,	,	PUNCT
esutjss-116	125	32	with	with	ADP
esutjss-116	125	33	n40.81	n40.81	PROPN
esutjss-116	125	34	billion	billion	NUM
esutjss-116	125	35	.	.	PUNCT
esutjss-116	126	1	the	the	DET
esutjss-116	126	2	table	table	NOUN
esutjss-116	126	3	below	below	ADP
esutjss-116	126	4	captures	capture	NOUN
esutjss-116	126	5	the	the	DET
esutjss-116	126	6	poor	poor	ADJ
esutjss-116	126	7	state	state	NOUN
esutjss-116	126	8	of	of	ADP
esutjss-116	126	9	affairs	affair	NOUN
esutjss-116	126	10	in	in	ADP
esutjss-116	126	11	the	the	DET
esutjss-116	126	12	states	state	NOUN
esutjss-116	126	13	in	in	ADP
esutjss-116	126	14	terms	term	NOUN
esutjss-116	126	15	of	of	ADP
esutjss-116	126	16	internal	internal	ADJ
esutjss-116	126	17	generated	generate	VERB
esutjss-116	126	18	revenue	revenue	NOUN
esutjss-116	126	19	.	.	PUNCT
esutjss-116	127	1	internally	internally	ADV
esutjss-116	127	2	generated	generate	VERB
esutjss-116	127	3	revenue	revenue	NOUN
esutjss-116	127	4	in	in	ADP
esutjss-116	127	5	nigeria	nigeria	PROPN
esutjss-116	127	6	296	296	NUM
esutjss-116	127	7	table	table	NOUN
esutjss-116	127	8	1	1	NUM
esutjss-116	127	9	:	:	PUNCT
esutjss-116	127	10	internally	internally	ADV
esutjss-116	127	11	generated	generate	VERB
esutjss-116	127	12	revenue	revenue	NOUN
esutjss-116	127	13	summary	summary	NOUN
esutjss-116	127	14	by	by	ADP
esutjss-116	127	15	states	state	NOUN
esutjss-116	127	16	between	between	ADP
esutjss-116	127	17	2008	2008	NUM
esutjss-116	127	18	–	–	PUNCT
esutjss-116	127	19	2014	2014	NUM
esutjss-116	127	20	in	in	ADP
esutjss-116	127	21	n	n	NUM
esutjss-116	127	22	bn	bn	ADP
esutjss-116	127	23	s	s	PROPN
esutjss-116	127	24	/	/	SYM
esutjss-116	127	25	n	n	PRON
esutjss-116	127	26	state	state	NOUN
esutjss-116	127	27	no	no	PRON
esutjss-116	127	28	of	of	ADP
esutjss-116	127	29	local	local	ADJ
esutjss-116	127	30	government	government	NOUN
esutjss-116	127	31	councils	council	NOUN
esutjss-116	127	32	2010	2010	NUM
esutjss-116	127	33	2011	2011	NUM
esutjss-116	127	34	2012	2012	NUM
esutjss-116	127	35	2013	2013	NUM
esutjss-116	127	36	2014	2014	NUM
esutjss-116	127	37	2015	2015	NUM
esutjss-116	127	38	total	total	ADJ
esutjss-116	127	39	gross	gross	ADJ
esutjss-116	127	40	allocation	allocation	NOUN
esutjss-116	127	41	for	for	ADP
esutjss-116	127	42	states	state	NOUN
esutjss-116	127	43	/	/	SYM
esutjss-116	127	44	lgcs	lgcs	NOUN
esutjss-116	127	45	%	%	NOUN
esutjss-116	127	46	of	of	ADP
esutjss-116	127	47	igr	igr	PROPN
esutjss-116	127	48	1	1	PROPN
esutjss-116	127	49	abia	abia	PROPN
esutjss-116	127	50	17	17	NUM
esutjss-116	127	51	11,124,643,033.22	11,124,643,033.22	NUM
esutjss-116	127	52	11,763,510,585.86	11,763,510,585.86	NUM
esutjss-116	127	53	16,751,700,375.58	16,751,700,375.58	NUM
esutjss-116	127	54	12.4	12.4	NUM
esutjss-116	127	55	13,349,444,263.72	13,349,444,263.72	NUM
esutjss-116	127	56	58,145,094,691.02	58,145,094,691.02	NUM
esutjss-116	127	57	23.0	23.0	NUM
esutjss-116	127	58	2	2	NUM
esutjss-116	127	59	adamawa	adamawa	NOUN
esutjss-116	127	60	21	21	NUM
esutjss-116	127	61	4,208,037,781.45	4,208,037,781.45	NUM
esutjss-116	127	62	4,149,550,775.70	4,149,550,775.70	NUM
esutjss-116	127	63	4,615,407,803.00	4,615,407,803.00	NUM
esutjss-116	128	1	4,149,550,775.70	4,149,550,775.70	NUM
esutjss-116	128	2	4.9	4.9	NUM
esutjss-116	128	3	4,451,736,117.84	4,451,736,117.84	NUM
esutjss-116	129	1	62,295,543,772.58	62,295,543,772.58	NUM
esutjss-116	129	2	7.1	7.1	NUM
esutjss-116	129	3	3	3	NUM
esutjss-116	129	4	akwa	akwa	NOUN
esutjss-116	129	5	ibom	ibom	NOUN
esutjss-116	129	6	31	31	NUM
esutjss-116	129	7	10,133,958,927.00	10,133,958,927.00	NUM
esutjss-116	129	8	11,678,520,984.00	11,678,520,984.00	NUM
esutjss-116	129	9	13,516,810,150.00	13,516,810,150.00	NUM
esutjss-116	129	10	15,398,828,428.00	15,398,828,428.00	NUM
esutjss-116	129	11	15.6	15.6	NUM
esutjss-116	129	12	14,791,175,253.00	14,791,175,253.00	NUM
esutjss-116	129	13	173,902,779,602.28	173,902,779,602.28	NUM
esutjss-116	129	14	8.5	8.5	NUM
esutjss-116	129	15	4	4	NUM
esutjss-116	129	16	anambra	anambra	PROPN
esutjss-116	129	17	21	21	NUM
esutjss-116	129	18	7,655,785,733.05	7,655,785,733.05	NUM
esutjss-116	129	19	6,148,922,395.00	6,148,922,395.00	NUM
esutjss-116	130	1	7,601,585,012.15	7,601,585,012.15	NUM
esutjss-116	130	2	8,731,599,921.43	8,731,599,921.43	NUM
esutjss-116	130	3	10.4	10.4	NUM
esutjss-116	130	4	14,793,120,188.67	14,793,120,188.67	NUM
esutjss-116	130	5	63,654,309,711.92	63,654,309,711.92	NUM
esutjss-116	130	6	23.2	23.2	NUM
esutjss-116	130	7	5	5	NUM
esutjss-116	130	8	bauchi	bauchi	ADJ
esutjss-116	130	9	20	20	NUM
esutjss-116	130	10	3,402,848,015.39	3,402,848,015.39	NUM
esutjss-116	130	11	4,463,780,451.92	4,463,780,451.92	PROPN
esutjss-116	130	12	4,064,710,425.23	4,064,710,425.23	PUNCT
esutjss-116	130	13	4,937,242,874.83	4,937,242,874.83	NUM
esutjss-116	130	14	4.8	4.8	NUM
esutjss-116	130	15	5,393,721,996.00	5,393,721,996.00	NUM
esutjss-116	130	16	72,613,430,598.92	72,613,430,598.92	NUM
esutjss-116	130	17	7.4	7.4	NUM
esutjss-116	130	18	6	6	NUM
esutjss-116	130	19	bayelsa	bayelsa	NOUN
esutjss-116	130	20	8	8	NUM
esutjss-116	130	21	4,710,021,000.00	4,710,021,000.00	NUM
esutjss-116	130	22	10,500,936,262.88	10,500,936,262.88	NUM
esutjss-116	130	23	4,958,806,727.00	4,958,806,727.00	NUM
esutjss-116	130	24	10,500,936,262.88	10,500,936,262.88	NUM
esutjss-116	130	25	10,958,263,688.00	10,958,263,688.00	NUM
esutjss-116	130	26	8,713,516,526.24	8,713,516,526.24	NUM
esutjss-116	130	27	95,408,284,755.19	95,408,284,755.19	NUM
esutjss-116	130	28	9.1	9.1	NUM
esutjss-116	130	29	7	7	NUM
esutjss-116	130	30	benue	benue	VERB
esutjss-116	130	31	23	23	NUM
esutjss-116	130	32	6,877,690,630.00	6,877,690,630.00	NUM
esutjss-116	131	1	11,131,343,534.58	11,131,343,534.58	NUM
esutjss-116	132	1	8,436,560,608.98	8,436,560,608.98	NUM
esutjss-116	132	2	8,373,720,592.15	8,373,720,592.15	NUM
esutjss-116	132	3	8.2	8.2	NUM
esutjss-116	132	4	7,631,789,841.37	7,631,789,841.37	NUM
esutjss-116	132	5	73,823,754,968.40	73,823,754,968.40	NUM
esutjss-116	132	6	10.3	10.3	NUM
esutjss-116	132	7	8	8	NUM
esutjss-116	132	8	borno	borno	NOUN
esutjss-116	132	9	27	27	NUM
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esutjss-116	136	11	11,032,472,512.00	11,032,472,512.00	NUM
esutjss-116	136	12	(	(	PUNCT
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esutjss-116	136	40	6.5	6.5	NUM
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esutjss-116	136	42	enugu	enugu	PROPN
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esutjss-116	136	47	20,203,801,863.00	20,203,801,863.00	NUM
esutjss-116	136	48	19.2	19.2	NUM
esutjss-116	136	49	18,081,014,527.00	18,081,014,527.00	NUM
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esutjss-116	137	2	30.3	30.3	NUM
esutjss-116	137	3	15	15	NUM
esutjss-116	137	4	gombe	gombe	ADJ
esutjss-116	137	5	11	11	NUM
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esutjss-116	138	5	5.2	5.2	NUM
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esutjss-116	138	7	49,802,580,045.16	49,802,580,045.16	NUM
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esutjss-116	139	7	6,810,221,957.04	6,810,221,957.04	NUM
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esutjss-116	139	12	7.6	7.6	NUM
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esutjss-116	139	20	73,065,332,210.82	73,065,332,210.82	NUM
esutjss-116	139	21	7.0	7.0	NUM
esutjss-116	139	22	18	18	NUM
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esutjss-116	139	44	20	20	NUM
esutjss-116	139	45	katsina	katsina	NOUN
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esutjss-116	139	49	5,029,720,846.00	5,029,720,846.00	NUM
esutjss-116	139	50	6,852,511,585.00	6,852,511,585.00	NUM
esutjss-116	139	51	6.2	6.2	NUM
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esutjss-116	139	54	6.5	6.5	NUM
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esutjss-116	139	56	kebbi	kebbi	VERB
esutjss-116	139	57	21	21	NUM
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esutjss-116	140	5	5.5	5.5	NUM
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esutjss-116	140	7	kogi	kogi	PROPN
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esutjss-116	140	13	6.5	6.5	NUM
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esutjss-116	141	2	10.1	10.1	NUM
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esutjss-116	141	10	12.5	12.5	NUM
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esutjss-116	141	13	13.7	13.7	NUM
esutjss-116	141	14	24	24	NUM
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esutjss-116	141	21	276.1	276.1	NUM
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esutjss-116	141	25	25	25	NUM
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esutjss-116	144	3	8.5	8.5	NUM
esutjss-116	144	4	26	26	NUM
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esutjss-116	145	6	8.0	8.0	NUM
esutjss-116	145	7	27	27	NUM
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esutjss-116	145	14	17.4	17.4	NUM
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esutjss-116	145	17	57.6	57.6	NUM
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esutjss-116	145	28	14.1	14.1	NUM
esutjss-116	145	29	29	29	NUM
esutjss-116	145	30	osun	osun	PROPN
esutjss-116	145	31	30	30	NUM
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esutjss-116	146	5	66,005,570,597.93	66,005,570,597.93	NUM
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esutjss-116	146	7	30	30	NUM
esutjss-116	146	8	oyo	oyo	NOUN
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esutjss-116	146	15	15,663,514,824.74	15,663,514,824.74	NUM
esutjss-116	146	16	84,044,983,198.03	84,044,983,198.03	NUM
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esutjss-116	146	18	31	31	NUM
esutjss-116	146	19	plateau	plateau	NOUN
esutjss-116	146	20	17	17	NUM
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esutjss-116	149	2	8.2	8.2	NUM
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esutjss-116	150	1	89.1	89.1	NUM
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esutjss-116	150	3	130,712,237,312.44	130,712,237,312.44	NUM
esutjss-116	150	4	62.8	62.8	NUM
esutjss-116	150	5	33	33	NUM
esutjss-116	150	6	sokoto	sokoto	NOUN
esutjss-116	150	7	23	23	NUM
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esutjss-116	151	4	5,509,132,929.43	5,509,132,929.43	NUM
esutjss-116	151	5	5,617,763,260.35	5,617,763,260.35	NUM
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esutjss-116	151	8	8.9	8.9	NUM
esutjss-116	151	9	34	34	NUM
esutjss-116	151	10	taraba	taraba	NOUN
esutjss-116	151	11	16	16	NUM
esutjss-116	152	1	1,284,745,422.40	1,284,745,422.40	PROPN
esutjss-116	152	2	2,869,031,498.92	2,869,031,498.92	PROPN
esutjss-116	153	1	3,418,289,991.33	3,418,289,991.33	PROPN
esutjss-116	153	2	3,344,006,052.45	3,344,006,052.45	NUM
esutjss-116	153	3	3.8	3.8	NUM
esutjss-116	153	4	4,155,053,816.15	4,155,053,816.15	NUM
esutjss-116	153	5	56,399,948,000.85	56,399,948,000.85	NUM
esutjss-116	153	6	7.4	7.4	NUM
esutjss-116	153	7	35	35	NUM
esutjss-116	153	8	yobe	yobe	NOUN
esutjss-116	153	9	17	17	NUM
esutjss-116	153	10	5,960,502,339.45	5,960,502,339.45	NUM
esutjss-116	153	11	2,385,653,776.94	2,385,653,776.94	NUM
esutjss-116	153	12	1,785,221,060.95	1,785,221,060.95	NUM
esutjss-116	153	13	3,072,005,109.88	3,072,005,109.88	NUM
esutjss-116	153	14	3.0	3.0	NUM
esutjss-116	153	15	2,251,330,427.39	2,251,330,427.39	NUM
esutjss-116	153	16	58,145,094,691.02	58,145,094,691.02	NUM
esutjss-116	153	17	3.9	3.9	NUM
esutjss-116	153	18	36	36	NUM
esutjss-116	153	19	zamfara	zamfara	NOUN
esutjss-116	153	20	14	14	NUM
esutjss-116	153	21	2,068,729,575,95	2,068,729,575,95	NUM
esutjss-116	153	22	1,714,432,462.63	1,714,432,462.63	PROPN
esutjss-116	153	23	2,592,935,139.95	2,592,935,139.95	NUM
esutjss-116	153	24	3,039,396,601.83	3,039,396,601.83	NUM
esutjss-116	153	25	3.1	3.1	NUM
esutjss-116	153	26	2,741,632,541.03	2,741,632,541.03	NUM
esutjss-116	153	27	56,621,635,820.29	56,621,635,820.29	NUM
esutjss-116	153	28	4.8	4.8	NUM
esutjss-116	153	29	sources	source	NOUN
esutjss-116	153	30	:	:	PUNCT
esutjss-116	153	31	national	national	PROPN
esutjss-116	153	32	bureau	bureau	PROPN
esutjss-116	153	33	of	of	ADP
esutjss-116	153	34	statistics	statistic	NOUN
esutjss-116	153	35	/	/	SYM
esutjss-116	153	36	joint	joint	ADJ
esutjss-116	153	37	tax	tax	NOUN
esutjss-116	153	38	board	board	NOUN
esutjss-116	153	39	put	put	VERB
esutjss-116	153	40	this	this	DET
esutjss-116	153	41	table	table	NOUN
esutjss-116	153	42	in	in	ADP
esutjss-116	153	43	the	the	DET
esutjss-116	153	44	appendix	appendix	NOUN
esutjss-116	153	45	287	287	NUM
esutjss-116	153	46	at	at	ADP
esutjss-116	153	47	the	the	DET
esutjss-116	153	48	inception	inception	NOUN
esutjss-116	153	49	of	of	ADP
esutjss-116	153	50	the	the	DET
esutjss-116	153	51	present	present	ADJ
esutjss-116	153	52	administration	administration	NOUN
esutjss-116	153	53	,	,	PUNCT
esutjss-116	153	54	no	no	DET
esutjss-116	153	55	fewer	few	ADJ
esutjss-116	153	56	than	than	ADP
esutjss-116	153	57	30	30	NUM
esutjss-116	153	58	states	state	NOUN
esutjss-116	153	59	were	be	AUX
esutjss-116	153	60	said	say	VERB
esutjss-116	153	61	to	to	PART
esutjss-116	153	62	be	be	AUX
esutjss-116	153	63	distressed	distress	VERB
esutjss-116	153	64	financially	financially	ADV
esutjss-116	153	65	as	as	ADP
esutjss-116	153	66	a	a	DET
esutjss-116	153	67	result	result	NOUN
esutjss-116	153	68	of	of	ADP
esutjss-116	153	69	the	the	DET
esutjss-116	153	70	declining	decline	VERB
esutjss-116	153	71	earnings	earning	NOUN
esutjss-116	153	72	from	from	ADP
esutjss-116	153	73	oil	oil	NOUN
esutjss-116	153	74	exports	export	NOUN
esutjss-116	153	75	.	.	PUNCT
esutjss-116	154	1	global	global	ADJ
esutjss-116	154	2	oil	oil	NOUN
esutjss-116	154	3	price	price	NOUN
esutjss-116	154	4	dropped	drop	VERB
esutjss-116	154	5	from	from	ADP
esutjss-116	154	6	an	an	DET
esutjss-116	154	7	average	average	NOUN
esutjss-116	154	8	of	of	ADP
esutjss-116	154	9	$	$	SYM
esutjss-116	154	10	100	100	NUM
esutjss-116	154	11	per	per	ADP
esutjss-116	154	12	barrel	barrel	NOUN
esutjss-116	154	13	to	to	ADP
esutjss-116	154	14	$	$	SYM
esutjss-116	154	15	24	24	NUM
esutjss-116	154	16	late	late	ADV
esutjss-116	154	17	last	last	ADJ
esutjss-116	154	18	year	year	NOUN
esutjss-116	154	19	.	.	PUNCT
esutjss-116	155	1	oil	oil	NOUN
esutjss-116	155	2	now	now	ADV
esutjss-116	155	3	sells	sell	VERB
esutjss-116	155	4	for	for	ADP
esutjss-116	155	5	about	about	ADV
esutjss-116	155	6	$	$	SYM
esutjss-116	155	7	40	40	NUM
esutjss-116	155	8	a	a	DET
esutjss-116	155	9	barrel	barrel	NOUN
esutjss-116	155	10	.	.	PUNCT
esutjss-116	156	1	to	to	PART
esutjss-116	156	2	enable	enable	VERB
esutjss-116	156	3	the	the	DET
esutjss-116	156	4	states	state	NOUN
esutjss-116	156	5	meet	meet	VERB
esutjss-116	156	6	their	their	PRON
esutjss-116	156	7	minimum	minimum	ADJ
esutjss-116	156	8	obligations	obligation	NOUN
esutjss-116	156	9	,	,	PUNCT
esutjss-116	156	10	particularly	particularly	ADV
esutjss-116	156	11	in	in	ADP
esutjss-116	156	12	respect	respect	NOUN
esutjss-116	156	13	of	of	ADP
esutjss-116	156	14	payment	payment	NOUN
esutjss-116	156	15	of	of	ADP
esutjss-116	156	16	workers	worker	NOUN
esutjss-116	156	17	’	'	PUNCT
esutjss-116	156	18	salaries	salary	NOUN
esutjss-116	156	19	,	,	PUNCT
esutjss-116	156	20	the	the	DET
esutjss-116	156	21	federal	federal	ADJ
esutjss-116	156	22	government	government	NOUN
esutjss-116	156	23	unfolded	unfold	VERB
esutjss-116	156	24	a	a	DET
esutjss-116	156	25	bail	bail	NOUN
esutjss-116	156	26	-	-	PUNCT
esutjss-116	156	27	out	out	ADP
esutjss-116	156	28	package	package	NOUN
esutjss-116	156	29	for	for	ADP
esutjss-116	156	30	all	all	DET
esutjss-116	156	31	the	the	DET
esutjss-116	156	32	states	state	NOUN
esutjss-116	156	33	.	.	PUNCT
esutjss-116	157	1	but	but	CCONJ
esutjss-116	157	2	,	,	PUNCT
esutjss-116	157	3	central	central	ADJ
esutjss-116	157	4	bank	bank	PROPN
esutjss-116	157	5	of	of	ADP
esutjss-116	157	6	nigeria	nigeria	PROPN
esutjss-116	157	7	,	,	PUNCT
esutjss-116	157	8	cbn	cbn	PROPN
esutjss-116	157	9	,	,	PUNCT
esutjss-116	157	10	said	say	VERB
esutjss-116	157	11	only	only	ADV
esutjss-116	157	12	19	19	NUM
esutjss-116	157	13	of	of	ADP
esutjss-116	157	14	the	the	DET
esutjss-116	157	15	affected	affected	ADJ
esutjss-116	157	16	states	state	NOUN
esutjss-116	157	17	applied	apply	VERB
esutjss-116	157	18	for	for	ADP
esutjss-116	157	19	and	and	CCONJ
esutjss-116	157	20	received	receive	VERB
esutjss-116	157	21	various	various	ADJ
esutjss-116	157	22	sums	sum	NOUN
esutjss-116	157	23	from	from	ADP
esutjss-116	157	24	the	the	DET
esutjss-116	157	25	facility	facility	NOUN
esutjss-116	157	26	.	.	PUNCT
esutjss-116	158	1	beneficiaries	beneficiary	NOUN
esutjss-116	158	2	included	include	VERB
esutjss-116	158	3	kwara	kwara	PROPN
esutjss-116	158	4	,	,	PUNCT
esutjss-116	158	5	zamfara	zamfara	PROPN
esutjss-116	158	6	,	,	PUNCT
esutjss-116	158	7	osun	osun	NOUN
esutjss-116	158	8	,	,	PUNCT
esutjss-116	158	9	niger	niger	NOUN
esutjss-116	158	10	,	,	PUNCT
esutjss-116	158	11	bauchi	bauchi	ADJ
esutjss-116	158	12	,	,	PUNCT
esutjss-116	158	13	gombe	gombe	ADJ
esutjss-116	158	14	,	,	PUNCT
esutjss-116	158	15	abia	abia	PROPN
esutjss-116	158	16	,	,	PUNCT
esutjss-116	158	17	adamawa	adamawa	NOUN
esutjss-116	158	18	,	,	PUNCT
esutjss-116	158	19	ondo	ondo	NOUN
esutjss-116	158	20	,	,	PUNCT
esutjss-116	158	21	kebbi	kebbi	PROPN
esutjss-116	158	22	,	,	PUNCT
esutjss-116	158	23	ekiti	ekiti	ADJ
esutjss-116	158	24	,	,	PUNCT
esutjss-116	158	25	imo	imo	ADV
esutjss-116	158	26	,	,	PUNCT
esutjss-116	158	27	ebonyi	ebonyi	PROPN
esutjss-116	158	28	,	,	PUNCT
esutjss-116	158	29	ogun	ogun	PROPN
esutjss-116	158	30	,	,	PUNCT
esutjss-116	158	31	plateau	plateau	NOUN
esutjss-116	158	32	,	,	PUNCT
esutjss-116	158	33	nasarawa	nasarawa	PROPN
esutjss-116	158	34	,	,	PUNCT
esutjss-116	158	35	sokoto	sokoto	PROPN
esutjss-116	158	36	,	,	PUNCT
esutjss-116	158	37	edo	edo	PROPN
esutjss-116	158	38	and	and	CCONJ
esutjss-116	158	39	oyo	oyo	NOUN
esutjss-116	158	40	states	state	NOUN
esutjss-116	158	41	.	.	PUNCT
esutjss-116	159	1	although	although	SCONJ
esutjss-116	159	2	akwa	akwa	ADJ
esutjss-116	159	3	ibom	ibom	NOUN
esutjss-116	159	4	and	and	CCONJ
esutjss-116	159	5	rivers	river	NOUN
esutjss-116	159	6	states	state	NOUN
esutjss-116	159	7	were	be	AUX
esutjss-116	159	8	not	not	PART
esutjss-116	159	9	among	among	ADP
esutjss-116	159	10	the	the	DET
esutjss-116	159	11	beneficiaries	beneficiary	NOUN
esutjss-116	159	12	of	of	ADP
esutjss-116	159	13	the	the	DET
esutjss-116	159	14	bail	bail	NOUN
esutjss-116	159	15	-	-	PUNCT
esutjss-116	159	16	out	out	NOUN
esutjss-116	159	17	,	,	PUNCT
esutjss-116	159	18	their	their	PRON
esutjss-116	159	19	respective	respective	ADJ
esutjss-116	159	20	legislative	legislative	ADJ
esutjss-116	159	21	assemblies	assembly	NOUN
esutjss-116	159	22	recently	recently	ADV
esutjss-116	159	23	approved	approve	VERB
esutjss-116	159	24	requests	request	NOUN
esutjss-116	159	25	from	from	ADP
esutjss-116	159	26	their	their	PRON
esutjss-116	159	27	governors	governor	NOUN
esutjss-116	159	28	for	for	ADP
esutjss-116	159	29	various	various	ADJ
esutjss-116	159	30	loan	loan	NOUN
esutjss-116	159	31	facilities	facility	NOUN
esutjss-116	159	32	to	to	PART
esutjss-116	159	33	enable	enable	VERB
esutjss-116	159	34	them	they	PRON
esutjss-116	159	35	survive	survive	VERB
esutjss-116	159	36	.	.	PUNCT
esutjss-116	160	1	the	the	DET
esutjss-116	160	2	two	two	NUM
esutjss-116	160	3	states	state	NOUN
esutjss-116	160	4	are	be	AUX
esutjss-116	160	5	among	among	ADP
esutjss-116	160	6	those	those	PRON
esutjss-116	160	7	that	that	PRON
esutjss-116	160	8	receive	receive	VERB
esutjss-116	160	9	the	the	DET
esutjss-116	160	10	highest	high	ADJ
esutjss-116	160	11	allocations	allocation	NOUN
esutjss-116	160	12	from	from	ADP
esutjss-116	160	13	the	the	DET
esutjss-116	160	14	federation	federation	NOUN
esutjss-116	160	15	account	account	NOUN
esutjss-116	160	16	every	every	DET
esutjss-116	160	17	month	month	NOUN
esutjss-116	160	18	given	give	VERB
esutjss-116	160	19	that	that	DET
esutjss-116	160	20	generation	generation	NOUN
esutjss-116	160	21	and	and	CCONJ
esutjss-116	160	22	management	management	NOUN
esutjss-116	160	23	of	of	ADP
esutjss-116	160	24	internally	internally	ADV
esutjss-116	160	25	generated	generate	VERB
esutjss-116	160	26	revenue	revenue	NOUN
esutjss-116	160	27	(	(	PUNCT
esutjss-116	160	28	igr	igr	PROPN
esutjss-116	160	29	)	)	PUNCT
esutjss-116	160	30	is	be	AUX
esutjss-116	160	31	simply	simply	ADV
esutjss-116	160	32	a	a	DET
esutjss-116	160	33	component	component	NOUN
esutjss-116	160	34	of	of	ADP
esutjss-116	160	35	overall	overall	ADJ
esutjss-116	160	36	fiscal	fiscal	ADJ
esutjss-116	160	37	strategy	strategy	NOUN
esutjss-116	160	38	of	of	ADP
esutjss-116	160	39	a	a	DET
esutjss-116	160	40	government	government	NOUN
esutjss-116	160	41	,	,	PUNCT
esutjss-116	160	42	it	it	PRON
esutjss-116	160	43	is	be	AUX
esutjss-116	160	44	natural	natural	ADJ
esutjss-116	160	45	that	that	SCONJ
esutjss-116	160	46	such	such	ADJ
esutjss-116	160	47	weak	weak	ADJ
esutjss-116	160	48	fiscal	fiscal	ADJ
esutjss-116	160	49	statistics	statistic	NOUN
esutjss-116	160	50	as	as	SCONJ
esutjss-116	160	51	we	we	PRON
esutjss-116	160	52	have	have	AUX
esutjss-116	160	53	seen	see	VERB
esutjss-116	160	54	in	in	ADP
esutjss-116	160	55	the	the	DET
esutjss-116	160	56	preceding	precede	VERB
esutjss-116	160	57	section	section	NOUN
esutjss-116	160	58	should	should	AUX
esutjss-116	160	59	also	also	ADV
esutjss-116	160	60	produce	produce	VERB
esutjss-116	160	61	weak	weak	ADJ
esutjss-116	160	62	internally	internally	ADV
esutjss-116	160	63	generated	generate	VERB
esutjss-116	160	64	revenue	revenue	NOUN
esutjss-116	160	65	statistics	statistic	NOUN
esutjss-116	160	66	.	.	PUNCT
esutjss-116	161	1	the	the	DET
esutjss-116	161	2	inconsistencies	inconsistency	NOUN
esutjss-116	161	3	in	in	ADP
esutjss-116	161	4	fiscal	fiscal	ADJ
esutjss-116	161	5	management	management	NOUN
esutjss-116	161	6	should	should	AUX
esutjss-116	161	7	translate	translate	VERB
esutjss-116	161	8	to	to	ADP
esutjss-116	161	9	inconsistencies	inconsistency	NOUN
esutjss-116	161	10	in	in	ADP
esutjss-116	161	11	igr	igr	PROPN
esutjss-116	161	12	management	management	NOUN
esutjss-116	161	13	and	and	CCONJ
esutjss-116	161	14	overall	overall	ADJ
esutjss-116	161	15	performance	performance	NOUN
esutjss-116	161	16	.	.	PUNCT
esutjss-116	162	1	it	it	PRON
esutjss-116	162	2	might	might	AUX
esutjss-116	162	3	be	be	AUX
esutjss-116	162	4	unrealistic	unrealistic	ADJ
esutjss-116	162	5	to	to	PART
esutjss-116	162	6	expect	expect	VERB
esutjss-116	162	7	that	that	SCONJ
esutjss-116	162	8	igr	igr	NOUN
esutjss-116	162	9	strategies	strategy	NOUN
esutjss-116	162	10	will	will	AUX
esutjss-116	162	11	be	be	AUX
esutjss-116	162	12	more	more	ADV
esutjss-116	162	13	consistent	consistent	ADJ
esutjss-116	162	14	than	than	ADP
esutjss-116	162	15	overall	overall	ADJ
esutjss-116	162	16	fiscal	fiscal	ADJ
esutjss-116	162	17	strategies	strategy	NOUN
esutjss-116	162	18	.	.	PUNCT
esutjss-116	163	1	if	if	SCONJ
esutjss-116	163	2	the	the	DET
esutjss-116	163	3	noted	note	VERB
esutjss-116	163	4	discrepancies	discrepancy	NOUN
esutjss-116	163	5	between	between	ADP
esutjss-116	163	6	fiscal	fiscal	ADJ
esutjss-116	163	7	planning	planning	NOUN
esutjss-116	163	8	and	and	CCONJ
esutjss-116	163	9	actual	actual	ADJ
esutjss-116	163	10	fiscal	fiscal	ADJ
esutjss-116	163	11	performance	performance	NOUN
esutjss-116	163	12	be	be	AUX
esutjss-116	163	13	anything	anything	PRON
esutjss-116	163	14	to	to	PART
esutjss-116	163	15	go	go	VERB
esutjss-116	163	16	by	by	ADV
esutjss-116	163	17	,	,	PUNCT
esutjss-116	163	18	even	even	ADV
esutjss-116	163	19	the	the	DET
esutjss-116	163	20	relatively	relatively	ADV
esutjss-116	163	21	good	good	ADJ
esutjss-116	163	22	performance	performance	NOUN
esutjss-116	163	23	of	of	ADP
esutjss-116	163	24	the	the	DET
esutjss-116	163	25	states	state	NOUN
esutjss-116	163	26	on	on	ADP
esutjss-116	163	27	igr	igr	NOUN
esutjss-116	163	28	budgeting	budgeting	NOUN
esutjss-116	163	29	may	may	AUX
esutjss-116	163	30	not	not	PART
esutjss-116	163	31	reflect	reflect	VERB
esutjss-116	163	32	in	in	ADP
esutjss-116	163	33	an	an	DET
esutjss-116	163	34	impressive	impressive	ADJ
esutjss-116	163	35	igr	igr	NOUN
esutjss-116	163	36	raising	raising	NOUN
esutjss-116	163	37	or	or	CCONJ
esutjss-116	163	38	management	management	NOUN
esutjss-116	163	39	system	system	NOUN
esutjss-116	163	40	.	.	PUNCT
esutjss-116	164	1	but	but	CCONJ
esutjss-116	164	2	then	then	ADV
esutjss-116	164	3	these	these	PRON
esutjss-116	164	4	are	be	AUX
esutjss-116	164	5	all	all	PRON
esutjss-116	164	6	assumptions	assumption	NOUN
esutjss-116	164	7	.	.	PUNCT
esutjss-116	165	1	in	in	ADP
esutjss-116	165	2	this	this	DET
esutjss-116	165	3	section	section	NOUN
esutjss-116	165	4	,	,	PUNCT
esutjss-116	165	5	we	we	PRON
esutjss-116	165	6	explore	explore	VERB
esutjss-116	165	7	actual	actual	ADJ
esutjss-116	165	8	igr	igr	NOUN
esutjss-116	165	9	performance	performance	NOUN
esutjss-116	165	10	in	in	ADP
esutjss-116	165	11	relation	relation	NOUN
esutjss-116	165	12	to	to	ADP
esutjss-116	165	13	these	these	DET
esutjss-116	165	14	assumptions	assumption	NOUN
esutjss-116	165	15	.	.	PUNCT
esutjss-116	166	1	the	the	DET
esutjss-116	166	2	aim	aim	NOUN
esutjss-116	166	3	is	be	AUX
esutjss-116	166	4	to	to	PART
esutjss-116	166	5	evaluate	evaluate	VERB
esutjss-116	166	6	the	the	DET
esutjss-116	166	7	consistency	consistency	NOUN
esutjss-116	166	8	or	or	CCONJ
esutjss-116	166	9	otherwise	otherwise	ADV
esutjss-116	166	10	of	of	ADP
esutjss-116	166	11	the	the	DET
esutjss-116	166	12	igr	igr	NOUN
esutjss-116	166	13	policies	policy	NOUN
esutjss-116	166	14	and	and	CCONJ
esutjss-116	166	15	programmes	programme	NOUN
esutjss-116	166	16	and	and	CCONJ
esutjss-116	166	17	to	to	ADP
esutjss-116	166	18	what	what	DET
esutjss-116	166	19	extent	extent	NOUN
esutjss-116	166	20	they	they	PRON
esutjss-116	166	21	are	be	AUX
esutjss-116	166	22	impacted	impact	VERB
esutjss-116	166	23	by	by	ADP
esutjss-116	166	24	overall	overall	ADJ
esutjss-116	166	25	weak	weak	ADJ
esutjss-116	166	26	fiscal	fiscal	ADJ
esutjss-116	166	27	strategies	strategy	NOUN
esutjss-116	166	28	of	of	ADP
esutjss-116	166	29	the	the	DET
esutjss-116	166	30	states	state	NOUN
esutjss-116	166	31	.	.	PUNCT
esutjss-116	167	1	the	the	DET
esutjss-116	167	2	discussion	discussion	NOUN
esutjss-116	167	3	in	in	ADP
esutjss-116	167	4	the	the	DET
esutjss-116	167	5	section	section	NOUN
esutjss-116	167	6	shall	shall	AUX
esutjss-116	167	7	be	be	AUX
esutjss-116	167	8	issue	issue	NOUN
esutjss-116	167	9	based	base	VERB
esutjss-116	167	10	though	though	SCONJ
esutjss-116	167	11	examples	example	NOUN
esutjss-116	167	12	shall	shall	AUX
esutjss-116	167	13	be	be	AUX
esutjss-116	167	14	drawn	draw	VERB
esutjss-116	167	15	from	from	ADP
esutjss-116	167	16	a	a	DET
esutjss-116	167	17	specific	specific	ADJ
esutjss-116	167	18	state	state	NOUN
esutjss-116	167	19	or	or	CCONJ
esutjss-116	167	20	group	group	NOUN
esutjss-116	167	21	of	of	ADP
esutjss-116	167	22	states	state	NOUN
esutjss-116	167	23	on	on	ADP
esutjss-116	167	24	the	the	DET
esutjss-116	167	25	issue	issue	NOUN
esutjss-116	167	26	of	of	ADP
esutjss-116	167	27	discussion	discussion	NOUN
esutjss-116	167	28	at	at	ADP
esutjss-116	167	29	each	each	DET
esutjss-116	167	30	point	point	NOUN
esutjss-116	167	31	.	.	PUNCT
esutjss-116	168	1	we	we	PRON
esutjss-116	168	2	shall	shall	AUX
esutjss-116	168	3	take	take	VERB
esutjss-116	168	4	the	the	DET
esutjss-116	168	5	issue	issue	NOUN
esutjss-116	168	6	of	of	ADP
esutjss-116	168	7	minimum	minimum	ADJ
esutjss-116	168	8	wage	wage	NOUN
esutjss-116	168	9	fixation	fixation	NOUN
esutjss-116	168	10	first	first	ADV
esutjss-116	168	11	.	.	PUNCT
esutjss-116	169	1	the	the	DET
esutjss-116	169	2	need	need	NOUN
esutjss-116	169	3	for	for	ADP
esutjss-116	169	4	an	an	DET
esutjss-116	169	5	increase	increase	NOUN
esutjss-116	169	6	in	in	ADP
esutjss-116	169	7	government	government	NOUN
esutjss-116	169	8	's	's	PART
esutjss-116	169	9	revenue	revenue	NOUN
esutjss-116	169	10	is	be	AUX
esutjss-116	169	11	rather	rather	ADV
esutjss-116	169	12	apparent	apparent	ADJ
esutjss-116	169	13	.	.	PUNCT
esutjss-116	170	1	at	at	ADP
esutjss-116	170	2	the	the	DET
esutjss-116	170	3	moment	moment	NOUN
esutjss-116	170	4	,	,	PUNCT
esutjss-116	170	5	the	the	DET
esutjss-116	170	6	federal	federal	ADJ
esutjss-116	170	7	government	government	NOUN
esutjss-116	170	8	spends	spend	VERB
esutjss-116	170	9	at	at	ADV
esutjss-116	170	10	least	least	ADV
esutjss-116	170	11	60	60	NUM
esutjss-116	170	12	%	%	NOUN
esutjss-116	170	13	of	of	ADP
esutjss-116	170	14	all	all	PRON
esutjss-116	170	15	it	it	PRON
esutjss-116	170	16	earns	earn	VERB
esutjss-116	170	17	on	on	ADP
esutjss-116	170	18	salaries	salary	NOUN
esutjss-116	170	19	and	and	CCONJ
esutjss-116	170	20	wages	wage	NOUN
esutjss-116	170	21	,	,	PUNCT
esutjss-116	170	22	and	and	CCONJ
esutjss-116	170	23	as	as	SCONJ
esutjss-116	170	24	the	the	DET
esutjss-116	170	25	last	last	ADJ
esutjss-116	170	26	minimum	minimum	NOUN
esutjss-116	170	27	wage	wage	NOUN
esutjss-116	170	28	increase	increase	NOUN
esutjss-116	170	29	from	from	ADP
esutjss-116	170	30	₦	₦	ADP
esutjss-116	170	31	7,500	7,500	NUM
esutjss-116	170	32	to	to	PART
esutjss-116	170	33	₦	₦	SYM
esutjss-116	170	34	18,000	18,000	NUM
esutjss-116	170	35	saw	see	VERB
esutjss-116	170	36	a	a	DET
esutjss-116	170	37	19	19	NUM
esutjss-116	170	38	%	%	NOUN
esutjss-116	170	39	year	year	NOUN
esutjss-116	170	40	-	-	PUNCT
esutjss-116	170	41	on	on	ADP
esutjss-116	170	42	-	-	PUNCT
esutjss-116	170	43	year	year	NOUN
esutjss-116	170	44	jump	jump	NOUN
esutjss-116	170	45	in	in	ADP
esutjss-116	170	46	personnel	personnel	NOUN
esutjss-116	170	47	expenses	expense	NOUN
esutjss-116	170	48	from	from	ADP
esutjss-116	170	49	internally	internally	ADV
esutjss-116	170	50	generated	generate	VERB
esutjss-116	170	51	revenue	revenue	NOUN
esutjss-116	170	52	in	in	ADP
esutjss-116	170	53	nigeria	nigeria	PROPN
esutjss-116	170	54	288	288	NUM
esutjss-116	170	55	2010	2010	NUM
esutjss-116	170	56	to	to	ADP
esutjss-116	170	57	2011	2011	NUM
esutjss-116	170	58	,	,	PUNCT
esutjss-116	170	59	we	we	PRON
esutjss-116	170	60	can	can	AUX
esutjss-116	170	61	expect	expect	VERB
esutjss-116	170	62	something	something	PRON
esutjss-116	170	63	like	like	ADP
esutjss-116	170	64	a	a	DET
esutjss-116	170	65	15	15	NUM
esutjss-116	170	66	%	%	NOUN
esutjss-116	170	67	rise	rise	NOUN
esutjss-116	170	68	this	this	DET
esutjss-116	170	69	time	time	NOUN
esutjss-116	170	70	around	around	ADV
esutjss-116	170	71	.	.	PUNCT
esutjss-116	171	1	unless	unless	SCONJ
esutjss-116	171	2	the	the	DET
esutjss-116	171	3	federal	federal	ADJ
esutjss-116	171	4	government	government	NOUN
esutjss-116	171	5	will	will	AUX
esutjss-116	171	6	somehow	somehow	ADV
esutjss-116	171	7	double	double	VERB
esutjss-116	171	8	non	non	ADJ
esutjss-116	171	9	-	-	ADJ
esutjss-116	171	10	oil	oil	ADJ
esutjss-116	171	11	revenues	revenue	NOUN
esutjss-116	171	12	in	in	ADP
esutjss-116	171	13	the	the	DET
esutjss-116	171	14	next	next	ADJ
esutjss-116	171	15	18	18	NUM
esutjss-116	171	16	months	month	NOUN
esutjss-116	171	17	,	,	PUNCT
esutjss-116	171	18	or	or	CCONJ
esutjss-116	171	19	that	that	SCONJ
esutjss-116	171	20	oil	oil	NOUN
esutjss-116	171	21	prices	price	NOUN
esutjss-116	171	22	will	will	AUX
esutjss-116	171	23	hit	hit	VERB
esutjss-116	171	24	$	$	SYM
esutjss-116	171	25	100	100	NUM
esutjss-116	171	26	/	/	SYM
esutjss-116	171	27	bbl	bbl	NOUN
esutjss-116	171	28	again	again	ADV
esutjss-116	171	29	,	,	PUNCT
esutjss-116	171	30	this	this	PRON
esutjss-116	171	31	effectively	effectively	ADV
esutjss-116	171	32	indicates	indicate	VERB
esutjss-116	171	33	that	that	SCONJ
esutjss-116	171	34	the	the	DET
esutjss-116	171	35	fg	fg	PROPN
esutjss-116	171	36	needs	need	VERB
esutjss-116	171	37	to	to	PART
esutjss-116	171	38	keep	keep	VERB
esutjss-116	171	39	borrowing	borrow	VERB
esutjss-116	171	40	just	just	ADV
esutjss-116	171	41	to	to	PART
esutjss-116	171	42	maintain	maintain	VERB
esutjss-116	171	43	its	its	PRON
esutjss-116	171	44	current	current	ADJ
esutjss-116	171	45	spending	spending	NOUN
esutjss-116	171	46	pattern	pattern	NOUN
esutjss-116	171	47	.	.	PUNCT
esutjss-116	172	1	the	the	DET
esutjss-116	172	2	national	national	ADJ
esutjss-116	172	3	tax	tax	NOUN
esutjss-116	172	4	policy	policy	NOUN
esutjss-116	172	5	,	,	PUNCT
esutjss-116	172	6	the	the	DET
esutjss-116	172	7	economic	economic	ADJ
esutjss-116	172	8	recovery	recovery	NOUN
esutjss-116	172	9	and	and	CCONJ
esutjss-116	172	10	growth	growth	NOUN
esutjss-116	172	11	plan	plan	NOUN
esutjss-116	172	12	(	(	PUNCT
esutjss-116	172	13	ergp	ergp	NUM
esutjss-116	172	14	)	)	PUNCT
esutjss-116	172	15	and	and	CCONJ
esutjss-116	172	16	the	the	DET
esutjss-116	172	17	2018	2018	NUM
esutjss-116	172	18	international	international	ADJ
esutjss-116	172	19	monetary	monetary	ADJ
esutjss-116	172	20	fund	fund	NOUN
esutjss-116	172	21	(	(	PUNCT
esutjss-116	172	22	imf	imf	PROPN
esutjss-116	172	23	)	)	PUNCT
esutjss-116	172	24	report	report	NOUN
esutjss-116	172	25	on	on	ADP
esutjss-116	172	26	nigeria	nigeria	PRON
esutjss-116	172	27	all	all	PRON
esutjss-116	172	28	stress	stress	VERB
esutjss-116	172	29	the	the	DET
esutjss-116	172	30	need	need	NOUN
esutjss-116	172	31	for	for	ADP
esutjss-116	172	32	an	an	DET
esutjss-116	172	33	increased	increase	VERB
esutjss-116	172	34	focus	focus	NOUN
esutjss-116	172	35	on	on	ADP
esutjss-116	172	36	revenue	revenue	NOUN
esutjss-116	172	37	generation	generation	NOUN
esutjss-116	172	38	from	from	ADP
esutjss-116	172	39	vat	vat	NOUN
esutjss-116	172	40	in	in	ADP
esutjss-116	172	41	nigeria	nigeria	PROPN
esutjss-116	172	42	.	.	PUNCT
esutjss-116	173	1	however	however	ADV
esutjss-116	173	2	,	,	PUNCT
esutjss-116	173	3	while	while	SCONJ
esutjss-116	173	4	increased	increase	VERB
esutjss-116	173	5	revenue	revenue	NOUN
esutjss-116	173	6	from	from	ADP
esutjss-116	173	7	vat	vat	NOUN
esutjss-116	173	8	may	may	AUX
esutjss-116	173	9	be	be	AUX
esutjss-116	173	10	a	a	DET
esutjss-116	173	11	necessity	necessity	NOUN
esutjss-116	173	12	,	,	PUNCT
esutjss-116	173	13	the	the	DET
esutjss-116	173	14	pertinent	pertinent	ADJ
esutjss-116	173	15	question	question	NOUN
esutjss-116	173	16	becomes	become	VERB
esutjss-116	173	17	whether	whether	SCONJ
esutjss-116	173	18	there	there	PRON
esutjss-116	173	19	is	be	VERB
esutjss-116	173	20	a	a	DET
esutjss-116	173	21	need	need	NOUN
esutjss-116	173	22	for	for	ADP
esutjss-116	173	23	a	a	DET
esutjss-116	173	24	35	35	NUM
esutjss-116	173	25	%	%	NOUN
esutjss-116	173	26	50	50	NUM
esutjss-116	173	27	%	%	NOUN
esutjss-116	173	28	increase	increase	NOUN
esutjss-116	173	29	in	in	ADP
esutjss-116	173	30	vat	vat	NOUN
esutjss-116	173	31	rate	rate	NOUN
esutjss-116	173	32	to	to	PART
esutjss-116	173	33	achieve	achieve	VERB
esutjss-116	173	34	the	the	DET
esutjss-116	173	35	projected	project	VERB
esutjss-116	173	36	11	11	NUM
esutjss-116	173	37	%	%	NOUN
esutjss-116	173	38	increase	increase	NOUN
esutjss-116	173	39	in	in	ADP
esutjss-116	173	40	vat	vat	NOUN
esutjss-116	173	41	collection	collection	NOUN
esutjss-116	173	42	to	to	PART
esutjss-116	173	43	meet	meet	VERB
esutjss-116	173	44	the	the	DET
esutjss-116	173	45	national	national	ADJ
esutjss-116	173	46	budget	budget	NOUN
esutjss-116	173	47	.	.	PUNCT
esutjss-116	174	1	looking	look	VERB
esutjss-116	174	2	at	at	ADP
esutjss-116	174	3	data	datum	NOUN
esutjss-116	174	4	from	from	ADP
esutjss-116	174	5	the	the	DET
esutjss-116	174	6	first	first	ADJ
esutjss-116	174	7	half	half	NOUN
esutjss-116	174	8	of	of	ADP
esutjss-116	174	9	2018	2018	NUM
esutjss-116	174	10	,	,	PUNCT
esutjss-116	174	11	not	not	PART
esutjss-116	174	12	up	up	ADP
esutjss-116	174	13	to	to	PART
esutjss-116	174	14	half	half	NOUN
esutjss-116	174	15	of	of	ADP
esutjss-116	174	16	nigeria	nigeria	PROPN
esutjss-116	174	17	’s	’s	PART
esutjss-116	174	18	36	36	NUM
esutjss-116	174	19	states	state	NOUN
esutjss-116	174	20	are	be	AUX
esutjss-116	174	21	currently	currently	ADV
esutjss-116	174	22	able	able	ADJ
esutjss-116	174	23	to	to	PART
esutjss-116	174	24	cover	cover	VERB
esutjss-116	174	25	their	their	PRON
esutjss-116	174	26	recurrent	recurrent	ADJ
esutjss-116	174	27	monthly	monthly	ADJ
esutjss-116	174	28	expenditure	expenditure	NOUN
esutjss-116	174	29	with	with	ADP
esutjss-116	174	30	their	their	PRON
esutjss-116	174	31	recurrent	recurrent	ADJ
esutjss-116	174	32	monthly	monthly	ADJ
esutjss-116	174	33	revenues	revenue	NOUN
esutjss-116	174	34	(	(	PUNCT
esutjss-116	174	35	internally	internally	ADV
esutjss-116	174	36	generated	generate	VERB
esutjss-116	174	37	revenues	revenue	NOUN
esutjss-116	174	38	and	and	CCONJ
esutjss-116	174	39	federal	federal	ADJ
esutjss-116	174	40	allocations	allocation	NOUN
esutjss-116	174	41	)	)	PUNCT
esutjss-116	174	42	.	.	PUNCT
esutjss-116	175	1	and	and	CCONJ
esutjss-116	175	2	of	of	ADP
esutjss-116	175	3	these	these	DET
esutjss-116	175	4	states	state	NOUN
esutjss-116	175	5	,	,	PUNCT
esutjss-116	175	6	only	only	ADV
esutjss-116	175	7	12	12	NUM
esutjss-116	175	8	have	have	VERB
esutjss-116	175	9	monthly	monthly	ADJ
esutjss-116	175	10	revenues	revenue	NOUN
esutjss-116	175	11	that	that	PRON
esutjss-116	175	12	are	be	AUX
esutjss-116	175	13	20	20	NUM
esutjss-116	175	14	%	%	NOUN
esutjss-116	175	15	higher	high	ADJ
esutjss-116	175	16	than	than	ADP
esutjss-116	175	17	recurrent	recurrent	ADJ
esutjss-116	175	18	expenditure	expenditure	NOUN
esutjss-116	175	19	.	.	PUNCT
esutjss-116	176	1	in	in	ADP
esutjss-116	176	2	essence	essence	NOUN
esutjss-116	176	3	,	,	PUNCT
esutjss-116	176	4	maybe	maybe	ADV
esutjss-116	176	5	a	a	DET
esutjss-116	176	6	third	third	NOUN
esutjss-116	176	7	of	of	ADP
esutjss-116	176	8	nigerian	nigerian	ADJ
esutjss-116	176	9	states	state	NOUN
esutjss-116	176	10	would	would	AUX
esutjss-116	176	11	be	be	AUX
esutjss-116	176	12	able	able	ADJ
esutjss-116	176	13	to	to	PART
esutjss-116	176	14	afford	afford	VERB
esutjss-116	176	15	the	the	DET
esutjss-116	176	16	new	new	ADJ
esutjss-116	176	17	minimum	minimum	NOUN
esutjss-116	176	18	wage	wage	NOUN
esutjss-116	176	19	.	.	PUNCT
esutjss-116	177	1	a	a	DET
esutjss-116	177	2	practical	practical	ADJ
esutjss-116	177	3	example	example	NOUN
esutjss-116	177	4	is	be	AUX
esutjss-116	177	5	imo	imo	PROPN
esutjss-116	177	6	state	state	NOUN
esutjss-116	177	7	whose	whose	DET
esutjss-116	177	8	immediate	immediate	ADJ
esutjss-116	177	9	past	past	ADJ
esutjss-116	177	10	governor	governor	PROPN
esutjss-116	177	11	okorocha	okorocha	PROPN
esutjss-116	177	12	established	establish	VERB
esutjss-116	177	13	about	about	ADP
esutjss-116	177	14	a	a	DET
esutjss-116	177	15	combined	combine	VERB
esutjss-116	177	16	eight	eight	NUM
esutjss-116	177	17	polytechnics	polytechnic	NOUN
esutjss-116	177	18	and	and	CCONJ
esutjss-116	177	19	colleges	college	NOUN
esutjss-116	177	20	of	of	ADP
esutjss-116	177	21	education	education	NOUN
esutjss-116	177	22	,	,	PUNCT
esutjss-116	177	23	not	not	PART
esutjss-116	177	24	minding	mind	VERB
esutjss-116	177	25	the	the	DET
esutjss-116	177	26	fact	fact	NOUN
esutjss-116	177	27	that	that	SCONJ
esutjss-116	177	28	the	the	DET
esutjss-116	177	29	state	state	NOUN
esutjss-116	177	30	does	do	AUX
esutjss-116	177	31	not	not	PART
esutjss-116	177	32	have	have	AUX
esutjss-116	177	33	the	the	DET
esutjss-116	177	34	capacity	capacity	NOUN
esutjss-116	177	35	to	to	PART
esutjss-116	177	36	run	run	VERB
esutjss-116	177	37	and	and	CCONJ
esutjss-116	177	38	maintain	maintain	VERB
esutjss-116	177	39	them	they	PRON
esutjss-116	177	40	.	.	PUNCT
esutjss-116	178	1	in	in	ADP
esutjss-116	178	2	fact	fact	NOUN
esutjss-116	178	3	,	,	PUNCT
esutjss-116	178	4	imo	imo	ADV
esutjss-116	178	5	state	state	NOUN
esutjss-116	178	6	remains	remain	VERB
esutjss-116	178	7	one	one	NUM
esutjss-116	178	8	of	of	ADP
esutjss-116	178	9	the	the	DET
esutjss-116	178	10	least	least	ADJ
esutjss-116	178	11	developed	develop	VERB
esutjss-116	178	12	states	state	NOUN
esutjss-116	178	13	in	in	ADP
esutjss-116	178	14	nigeria	nigeria	PROPN
esutjss-116	178	15	in	in	ADP
esutjss-116	178	16	terms	term	NOUN
esutjss-116	178	17	of	of	ADP
esutjss-116	178	18	internally	internally	ADV
esutjss-116	178	19	generated	generate	VERB
esutjss-116	178	20	revenue	revenue	NOUN
esutjss-116	178	21	and	and	CCONJ
esutjss-116	178	22	land	land	NOUN
esutjss-116	178	23	mass	mass	PROPN
esutjss-116	178	24	.	.	PUNCT
esutjss-116	179	1	meanwhile	meanwhile	ADV
esutjss-116	179	2	,	,	PUNCT
esutjss-116	179	3	it	it	PRON
esutjss-116	179	4	is	be	AUX
esutjss-116	179	5	hard	hard	ADJ
esutjss-116	179	6	to	to	PART
esutjss-116	179	7	see	see	VERB
esutjss-116	179	8	how	how	SCONJ
esutjss-116	179	9	states	state	NOUN
esutjss-116	179	10	like	like	ADP
esutjss-116	179	11	cross	cross	NOUN
esutjss-116	179	12	river	river	PROPN
esutjss-116	179	13	would	would	AUX
esutjss-116	179	14	manage	manage	VERB
esutjss-116	179	15	—	—	PUNCT
esutjss-116	179	16	their	their	PRON
esutjss-116	179	17	recurrent	recurrent	ADJ
esutjss-116	179	18	expenditure	expenditure	NOUN
esutjss-116	179	19	is	be	AUX
esutjss-116	179	20	already	already	ADV
esutjss-116	179	21	seven	seven	NUM
esutjss-116	179	22	times	time	NOUN
esutjss-116	179	23	larger	large	ADJ
esutjss-116	179	24	than	than	ADP
esutjss-116	179	25	their	their	PRON
esutjss-116	179	26	monthly	monthly	ADJ
esutjss-116	179	27	earnings	earning	NOUN
esutjss-116	179	28	.	.	PUNCT
esutjss-116	180	1	furthermore	furthermore	ADV
esutjss-116	180	2	,	,	PUNCT
esutjss-116	180	3	many	many	ADJ
esutjss-116	180	4	states	state	NOUN
esutjss-116	180	5	have	have	VERB
esutjss-116	180	6	substantial	substantial	ADJ
esutjss-116	180	7	salary	salary	NOUN
esutjss-116	180	8	arrears	arrear	NOUN
esutjss-116	180	9	and	and	CCONJ
esutjss-116	180	10	it	it	PRON
esutjss-116	180	11	is	be	AUX
esutjss-116	180	12	incredible	incredible	ADJ
esutjss-116	180	13	that	that	SCONJ
esutjss-116	180	14	the	the	DET
esutjss-116	180	15	federal	federal	ADJ
esutjss-116	180	16	government	government	NOUN
esutjss-116	180	17	forced	force	VERB
esutjss-116	180	18	this	this	DET
esutjss-116	180	19	new	new	ADJ
esutjss-116	180	20	wage	wage	NOUN
esutjss-116	180	21	without	without	ADP
esutjss-116	180	22	any	any	DET
esutjss-116	180	23	plan	plan	NOUN
esutjss-116	180	24	for	for	ADP
esutjss-116	180	25	how	how	SCONJ
esutjss-116	180	26	states	state	NOUN
esutjss-116	180	27	would	would	AUX
esutjss-116	180	28	cover	cover	VERB
esutjss-116	180	29	their	their	PRON
esutjss-116	180	30	liabilities	liability	NOUN
esutjss-116	180	31	.	.	PUNCT
esutjss-116	181	1	federal	federal	ADJ
esutjss-116	181	2	allocations	allocation	NOUN
esutjss-116	181	3	are	be	AUX
esutjss-116	181	4	not	not	PART
esutjss-116	181	5	going	go	VERB
esutjss-116	181	6	to	to	PART
esutjss-116	181	7	rise	rise	VERB
esutjss-116	181	8	soon	soon	ADV
esutjss-116	181	9	,	,	PUNCT
esutjss-116	181	10	most	most	ADJ
esutjss-116	181	11	states	state	NOUN
esutjss-116	181	12	raise	raise	VERB
esutjss-116	181	13	a	a	DET
esutjss-116	181	14	pittance	pittance	NOUN
esutjss-116	181	15	in	in	ADP
esutjss-116	181	16	internally	internally	ADV
esutjss-116	181	17	generated	generate	VERB
esutjss-116	181	18	revenues	revenue	NOUN
esutjss-116	181	19	,	,	PUNCT
esutjss-116	181	20	and	and	CCONJ
esutjss-116	181	21	some	some	PRON
esutjss-116	181	22	can	can	AUX
esutjss-116	181	23	not	not	PART
esutjss-116	181	24	even	even	ADV
esutjss-116	181	25	borrow	borrow	VERB
esutjss-116	181	26	in	in	ADP
esutjss-116	181	27	the	the	DET
esutjss-116	181	28	capital	capital	NOUN
esutjss-116	181	29	markets	market	NOUN
esutjss-116	181	30	.	.	PUNCT
esutjss-116	182	1	the	the	DET
esutjss-116	182	2	likely	likely	ADJ
esutjss-116	182	3	“	"	PUNCT
esutjss-116	182	4	solutions	solution	NOUN
esutjss-116	182	5	”	"	PUNCT
esutjss-116	182	6	are	be	AUX
esutjss-116	182	7	continued	continue	VERB
esutjss-116	182	8	federal	federal	ADJ
esutjss-116	182	9	governments	government	NOUN
esutjss-116	182	10	budget	budget	NOUN
esutjss-116	182	11	support	support	NOUN
esutjss-116	182	12	which	which	PRON
esutjss-116	182	13	is	be	AUX
esutjss-116	182	14	simply	simply	ADV
esutjss-116	182	15	throwing	throw	VERB
esutjss-116	182	16	good	good	ADJ
esutjss-116	182	17	money	money	NOUN
esutjss-116	182	18	after	after	ADP
esutjss-116	182	19	bad	bad	ADJ
esutjss-116	182	20	—	—	PUNCT
esutjss-116	182	21	and	and	CCONJ
esutjss-116	182	22	more	more	ADJ
esutjss-116	182	23	salaries	salary	NOUN
esutjss-116	182	24	owed	owe	VERB
esutjss-116	182	25	.	.	PUNCT
esutjss-116	183	1	according	accord	VERB
esutjss-116	183	2	to	to	ADP
esutjss-116	183	3	the	the	DET
esutjss-116	183	4	minister	minister	NOUN
esutjss-116	183	5	of	of	ADP
esutjss-116	183	6	labour	labour	PROPN
esutjss-116	183	7	and	and	CCONJ
esutjss-116	183	8	employment	employment	NOUN
esutjss-116	183	9	chris	chris	PROPN
esutjss-116	183	10	ngige	ngige	PROPN
esutjss-116	183	11	,	,	PUNCT
esutjss-116	183	12	we	we	PRON
esutjss-116	183	13	can	can	AUX
esutjss-116	183	14	not	not	PART
esutjss-116	183	15	allow	allow	VERB
esutjss-116	183	16	government	government	NOUN
esutjss-116	183	17	to	to	PART
esutjss-116	183	18	shut	shut	VERB
esutjss-116	183	19	down	down	ADP
esutjss-116	183	20	the	the	DET
esutjss-116	183	21	economy	economy	NOUN
esutjss-116	183	22	because	because	SCONJ
esutjss-116	183	23	it	it	PRON
esutjss-116	183	24	wants	want	VERB
esutjss-116	183	25	to	to	PART
esutjss-116	183	26	pay	pay	VERB
esutjss-116	183	27	salaries	salary	NOUN
esutjss-116	183	28	and	and	CCONJ
esutjss-116	183	29	wages	wage	NOUN
esutjss-116	183	30	.	.	PUNCT
esutjss-116	184	1	the	the	DET
esutjss-116	184	2	2020	2020	NUM
esutjss-116	184	3	budget	budget	NOUN
esutjss-116	184	4	of	of	ADP
esutjss-116	184	5	n10.3trillion	n10.3trillion	PROPN
esutjss-116	184	6	has	have	VERB
esutjss-116	184	7	n3.8trillion	n3.8trillion	NOUN
esutjss-116	184	8	as	as	ADP
esutjss-116	184	9	personnel	personnel	NOUN
esutjss-116	184	10	cost	cost	NOUN
esutjss-116	184	11	without	without	ADP
esutjss-116	184	12	overhead	overhead	NOUN
esutjss-116	184	13	.	.	PUNCT
esutjss-116	185	1	if	if	SCONJ
esutjss-116	185	2	you	you	PRON
esutjss-116	185	3	add	add	VERB
esutjss-116	185	4	running	running	NOUN
esutjss-116	185	5	cost	cost	NOUN
esutjss-116	185	6	and	and	CCONJ
esutjss-116	185	7	other	other	ADJ
esutjss-116	185	8	incidental	incidental	ADJ
esutjss-116	185	9	costs	cost	NOUN
esutjss-116	185	10	,	,	PUNCT
esutjss-116	185	11	the	the	DET
esutjss-116	185	12	total	total	ADJ
esutjss-116	185	13	recurrent	recurrent	ADJ
esutjss-116	185	14	budget	budget	NOUN
esutjss-116	185	15	as	as	SCONJ
esutjss-116	185	16	presented	present	VERB
esutjss-116	185	17	to	to	ADP
esutjss-116	185	18	the	the	DET
esutjss-116	185	19	national	national	PROPN
esutjss-116	185	20	assembly	assembly	NOUN
esutjss-116	185	21	has	have	AUX
esutjss-116	185	22	taken	take	VERB
esutjss-116	185	23	289	289	NUM
esutjss-116	185	24	76	76	NUM
esutjss-116	185	25	%	%	NOUN
esutjss-116	185	26	.	.	PUNCT
esutjss-116	186	1	where	where	SCONJ
esutjss-116	186	2	do	do	AUX
esutjss-116	186	3	we	we	PRON
esutjss-116	186	4	get	get	VERB
esutjss-116	186	5	the	the	DET
esutjss-116	186	6	money	money	NOUN
esutjss-116	186	7	to	to	PART
esutjss-116	186	8	build	build	VERB
esutjss-116	186	9	roads	road	NOUN
esutjss-116	186	10	,	,	PUNCT
esutjss-116	186	11	airport	airport	NOUN
esutjss-116	186	12	,	,	PUNCT
esutjss-116	186	13	rails	rail	NOUN
esutjss-116	186	14	,	,	PUNCT
esutjss-116	186	15	health	health	NOUN
esutjss-116	186	16	centres	centre	NOUN
esutjss-116	186	17	,	,	PUNCT
esutjss-116	186	18	schools	school	NOUN
esutjss-116	186	19	etc	etc	X
esutjss-116	186	20	.	.	PUNCT
esutjss-116	187	1	it	it	PRON
esutjss-116	187	2	is	be	AUX
esutjss-116	187	3	a	a	DET
esutjss-116	187	4	matter	matter	NOUN
esutjss-116	187	5	of	of	ADP
esutjss-116	187	6	balancing	balance	VERB
esutjss-116	187	7	a	a	DET
esutjss-116	187	8	budget	budget	NOUN
esutjss-116	187	9	that	that	PRON
esutjss-116	187	10	is	be	AUX
esutjss-116	187	11	76	76	NUM
esutjss-116	187	12	%	%	NOUN
esutjss-116	187	13	recurrent	recurrent	NOUN
esutjss-116	187	14	and	and	CCONJ
esutjss-116	187	15	24	24	NUM
esutjss-116	187	16	%	%	NOUN
esutjss-116	187	17	capital	capital	NOUN
esutjss-116	187	18	,	,	PUNCT
esutjss-116	187	19	for	for	ADP
esutjss-116	187	20	me	i	PRON
esutjss-116	187	21	,	,	PUNCT
esutjss-116	187	22	it	it	PRON
esutjss-116	187	23	is	be	AUX
esutjss-116	187	24	nothing	nothing	PRON
esutjss-116	187	25	to	to	PART
esutjss-116	187	26	cheer	cheer	VERB
esutjss-116	187	27	about	about	ADP
esutjss-116	187	28	.	.	PUNCT
esutjss-116	188	1	in	in	ADP
esutjss-116	188	2	the	the	DET
esutjss-116	188	3	76	76	NUM
esutjss-116	188	4	%	%	NOUN
esutjss-116	188	5	government	government	NOUN
esutjss-116	188	6	has	have	AUX
esutjss-116	188	7	captured	capture	VERB
esutjss-116	188	8	n200	n200	PROPN
esutjss-116	188	9	billion	billion	NUM
esutjss-116	188	10	for	for	ADP
esutjss-116	188	11	consequential	consequential	ADJ
esutjss-116	188	12	adjustment	adjustment	NOUN
esutjss-116	188	13	for	for	ADP
esutjss-116	188	14	the	the	DET
esutjss-116	188	15	minimum	minimum	ADJ
esutjss-116	188	16	wage	wage	NOUN
esutjss-116	188	17	and	and	CCONJ
esutjss-116	188	18	so	so	ADV
esutjss-116	188	19	on	on	ADV
esutjss-116	188	20	.	.	PUNCT
esutjss-116	189	1	these	these	PRON
esutjss-116	189	2	are	be	AUX
esutjss-116	189	3	all	all	PRON
esutjss-116	189	4	part	part	NOUN
esutjss-116	189	5	of	of	ADP
esutjss-116	189	6	personnel	personnel	NOUN
esutjss-116	189	7	.	.	PUNCT
esutjss-116	190	1	n160	n160	PROPN
esutjss-116	190	2	billion	billion	NUM
esutjss-116	190	3	is	be	AUX
esutjss-116	190	4	for	for	ADP
esutjss-116	190	5	consequential	consequential	ADJ
esutjss-116	190	6	adjustment	adjustment	NOUN
esutjss-116	190	7	of	of	ADP
esutjss-116	190	8	the	the	DET
esutjss-116	190	9	minimum	minimum	ADJ
esutjss-116	190	10	wage	wage	NOUN
esutjss-116	190	11	and	and	CCONJ
esutjss-116	190	12	not	not	PART
esutjss-116	190	13	total	total	ADJ
esutjss-116	190	14	package	package	NOUN
esutjss-116	190	15	of	of	ADP
esutjss-116	190	16	workers	worker	NOUN
esutjss-116	190	17	’	’	PART
esutjss-116	190	18	salaries	salary	NOUN
esutjss-116	190	19	.	.	PUNCT
esutjss-116	191	1	everybody	everybody	PRON
esutjss-116	191	2	has	have	VERB
esutjss-116	191	3	to	to	PART
esutjss-116	191	4	make	make	VERB
esutjss-116	191	5	sacrifice	sacrifice	NOUN
esutjss-116	191	6	.	.	PUNCT
esutjss-116	192	1	we	we	PRON
esutjss-116	192	2	must	must	AUX
esutjss-116	192	3	plug	plug	VERB
esutjss-116	192	4	leakages	leakage	NOUN
esutjss-116	192	5	.	.	PUNCT
esutjss-116	192	6	”	"	PUNCT
esutjss-116	193	1	nigeria	nigeria	PROPN
esutjss-116	193	2	operates	operate	VERB
esutjss-116	193	3	a	a	DET
esutjss-116	193	4	federal	federal	ADJ
esutjss-116	193	5	structure	structure	NOUN
esutjss-116	193	6	in	in	ADP
esutjss-116	193	7	which	which	PRON
esutjss-116	193	8	the	the	DET
esutjss-116	193	9	states	state	NOUN
esutjss-116	193	10	constitute	constitute	VERB
esutjss-116	193	11	the	the	DET
esutjss-116	193	12	federal	federal	ADJ
esutjss-116	193	13	units	unit	NOUN
esutjss-116	193	14	.	.	PUNCT
esutjss-116	194	1	on	on	ADP
esutjss-116	194	2	issues	issue	NOUN
esutjss-116	194	3	of	of	ADP
esutjss-116	194	4	salaries	salary	NOUN
esutjss-116	194	5	and	and	CCONJ
esutjss-116	194	6	wages	wage	NOUN
esutjss-116	194	7	,	,	PUNCT
esutjss-116	194	8	the	the	DET
esutjss-116	194	9	minimum	minimum	ADJ
esutjss-116	194	10	wage	wage	NOUN
esutjss-116	194	11	is	be	AUX
esutjss-116	194	12	on	on	ADP
esutjss-116	194	13	the	the	DET
esutjss-116	194	14	exclusive	exclusive	ADJ
esutjss-116	194	15	list	list	NOUN
esutjss-116	194	16	of	of	ADP
esutjss-116	194	17	the	the	DET
esutjss-116	194	18	federal	federal	ADJ
esutjss-116	194	19	government	government	NOUN
esutjss-116	194	20	.	.	PUNCT
esutjss-116	195	1	the	the	DET
esutjss-116	195	2	implication	implication	NOUN
esutjss-116	195	3	of	of	ADP
esutjss-116	195	4	this	this	PRON
esutjss-116	195	5	is	be	AUX
esutjss-116	195	6	that	that	SCONJ
esutjss-116	195	7	when	when	SCONJ
esutjss-116	195	8	the	the	DET
esutjss-116	195	9	federal	federal	ADJ
esutjss-116	195	10	government	government	NOUN
esutjss-116	195	11	fixes	fix	VERB
esutjss-116	195	12	the	the	DET
esutjss-116	195	13	minimum	minimum	ADJ
esutjss-116	195	14	wage	wage	NOUN
esutjss-116	195	15	,	,	PUNCT
esutjss-116	195	16	the	the	DET
esutjss-116	195	17	federating	federating	ADJ
esutjss-116	195	18	states	state	NOUN
esutjss-116	195	19	are	be	AUX
esutjss-116	195	20	expected	expect	VERB
esutjss-116	195	21	to	to	PART
esutjss-116	195	22	take	take	VERB
esutjss-116	195	23	a	a	DET
esutjss-116	195	24	cue	cue	NOUN
esutjss-116	195	25	from	from	ADP
esutjss-116	195	26	that	that	PRON
esutjss-116	195	27	and	and	CCONJ
esutjss-116	195	28	do	do	VERB
esutjss-116	195	29	likewise	likewise	ADV
esutjss-116	195	30	for	for	ADP
esutjss-116	195	31	the	the	DET
esutjss-116	195	32	state	state	NOUN
esutjss-116	195	33	civil	civil	ADJ
esutjss-116	195	34	servants	servant	NOUN
esutjss-116	195	35	,	,	PUNCT
esutjss-116	195	36	nwokolo	nwokolo	NOUN
esutjss-116	195	37	(	(	PUNCT
esutjss-116	195	38	2011	2011	NUM
esutjss-116	195	39	)	)	PUNCT
esutjss-116	195	40	.	.	PUNCT
esutjss-116	196	1	but	but	CCONJ
esutjss-116	196	2	contrary	contrary	ADJ
esutjss-116	196	3	to	to	ADP
esutjss-116	196	4	this	this	DET
esutjss-116	196	5	expectation	expectation	NOUN
esutjss-116	196	6	,	,	PUNCT
esutjss-116	196	7	many	many	ADJ
esutjss-116	196	8	state	state	NOUN
esutjss-116	196	9	governments	government	NOUN
esutjss-116	196	10	have	have	AUX
esutjss-116	196	11	always	always	ADV
esutjss-116	196	12	claimed	claim	VERB
esutjss-116	196	13	that	that	SCONJ
esutjss-116	196	14	they	they	PRON
esutjss-116	196	15	do	do	AUX
esutjss-116	196	16	n’t	not	PART
esutjss-116	196	17	have	have	VERB
esutjss-116	196	18	the	the	DET
esutjss-116	196	19	financial	financial	ADJ
esutjss-116	196	20	capacity	capacity	NOUN
esutjss-116	196	21	to	to	PART
esutjss-116	196	22	pay	pay	VERB
esutjss-116	196	23	the	the	DET
esutjss-116	196	24	minimum	minimum	ADJ
esutjss-116	196	25	wage	wage	NOUN
esutjss-116	196	26	fixed	fix	VERB
esutjss-116	196	27	by	by	ADP
esutjss-116	196	28	the	the	DET
esutjss-116	196	29	federal	federal	ADJ
esutjss-116	196	30	government	government	NOUN
esutjss-116	196	31	.	.	PUNCT
esutjss-116	197	1	the	the	DET
esutjss-116	197	2	consequence	consequence	NOUN
esutjss-116	197	3	of	of	ADP
esutjss-116	197	4	such	such	ADJ
esutjss-116	197	5	actions	action	NOUN
esutjss-116	197	6	has	have	AUX
esutjss-116	197	7	always	always	ADV
esutjss-116	197	8	been	be	AUX
esutjss-116	197	9	industrial	industrial	ADJ
esutjss-116	197	10	actions	action	NOUN
esutjss-116	197	11	of	of	ADP
esutjss-116	197	12	large	large	ADJ
esutjss-116	197	13	proportion	proportion	NOUN
esutjss-116	197	14	by	by	ADP
esutjss-116	197	15	the	the	DET
esutjss-116	197	16	workers	worker	NOUN
esutjss-116	197	17	with	with	ADP
esutjss-116	197	18	negative	negative	ADJ
esutjss-116	197	19	implications	implication	NOUN
esutjss-116	197	20	for	for	ADP
esutjss-116	197	21	productivity	productivity	NOUN
esutjss-116	197	22	and	and	CCONJ
esutjss-116	197	23	output	output	NOUN
esutjss-116	197	24	(	(	PUNCT
esutjss-116	197	25	olaleye	olaleye	NOUN
esutjss-116	197	26	,	,	PUNCT
esutjss-116	197	27	2012	2012	NUM
esutjss-116	197	28	)	)	PUNCT
esutjss-116	197	29	.	.	PUNCT
esutjss-116	198	1	though	though	SCONJ
esutjss-116	198	2	the	the	DET
esutjss-116	198	3	minimum	minimum	ADJ
esutjss-116	198	4	wage	wage	NOUN
esutjss-116	198	5	is	be	AUX
esutjss-116	198	6	on	on	ADP
esutjss-116	198	7	the	the	DET
esutjss-116	198	8	exclusive	exclusive	ADJ
esutjss-116	198	9	list	list	NOUN
esutjss-116	198	10	of	of	ADP
esutjss-116	198	11	the	the	DET
esutjss-116	198	12	federal	federal	ADJ
esutjss-116	198	13	government	government	NOUN
esutjss-116	198	14	,	,	PUNCT
esutjss-116	198	15	it	it	PRON
esutjss-116	198	16	is	be	AUX
esutjss-116	198	17	necessary	necessary	ADJ
esutjss-116	198	18	for	for	SCONJ
esutjss-116	198	19	the	the	DET
esutjss-116	198	20	states	state	NOUN
esutjss-116	198	21	and	and	CCONJ
esutjss-116	198	22	local	local	ADJ
esutjss-116	198	23	governments	government	NOUN
esutjss-116	198	24	to	to	PART
esutjss-116	198	25	have	have	VERB
esutjss-116	198	26	the	the	DET
esutjss-116	198	27	option	option	NOUN
esutjss-116	198	28	of	of	ADP
esutjss-116	198	29	negotiating	negotiate	VERB
esutjss-116	198	30	wages	wage	NOUN
esutjss-116	198	31	and	and	CCONJ
esutjss-116	198	32	salaries	salary	NOUN
esutjss-116	198	33	in	in	ADP
esutjss-116	198	34	their	their	PRON
esutjss-116	198	35	respective	respective	ADJ
esutjss-116	198	36	areas	area	NOUN
esutjss-116	198	37	.	.	PUNCT
esutjss-116	199	1	this	this	PRON
esutjss-116	199	2	is	be	AUX
esutjss-116	199	3	because	because	SCONJ
esutjss-116	199	4	not	not	PART
esutjss-116	199	5	all	all	DET
esutjss-116	199	6	states	state	NOUN
esutjss-116	199	7	in	in	ADP
esutjss-116	199	8	nigeria	nigeria	PROPN
esutjss-116	199	9	have	have	VERB
esutjss-116	199	10	the	the	DET
esutjss-116	199	11	same	same	ADJ
esutjss-116	199	12	capacity	capacity	NOUN
esutjss-116	199	13	to	to	PART
esutjss-116	199	14	generate	generate	VERB
esutjss-116	199	15	enough	enough	ADJ
esutjss-116	199	16	funds	fund	NOUN
esutjss-116	199	17	to	to	PART
esutjss-116	199	18	effectively	effectively	ADV
esutjss-116	199	19	implement	implement	VERB
esutjss-116	199	20	minimum	minimum	ADJ
esutjss-116	199	21	wage	wage	NOUN
esutjss-116	199	22	in	in	ADP
esutjss-116	199	23	nigeria	nigeria	PROPN
esutjss-116	199	24	.	.	PUNCT
esutjss-116	200	1	an	an	DET
esutjss-116	200	2	obvious	obvious	ADJ
esutjss-116	200	3	example	example	NOUN
esutjss-116	200	4	is	be	AUX
esutjss-116	200	5	that	that	SCONJ
esutjss-116	200	6	the	the	DET
esutjss-116	200	7	cost	cost	NOUN
esutjss-116	200	8	of	of	ADP
esutjss-116	200	9	living	live	VERB
esutjss-116	200	10	in	in	ADP
esutjss-116	200	11	states	state	NOUN
esutjss-116	200	12	such	such	ADJ
esutjss-116	200	13	as	as	ADP
esutjss-116	200	14	lagos	lago	NOUN
esutjss-116	200	15	,	,	PUNCT
esutjss-116	200	16	abuja	abuja	PROPN
esutjss-116	200	17	,	,	PUNCT
esutjss-116	200	18	port	port	NOUN
esutjss-116	200	19	-	-	PUNCT
esutjss-116	200	20	harcourt	harcourt	PROPN
esutjss-116	200	21	in	in	ADP
esutjss-116	200	22	rivers	river	NOUN
esutjss-116	200	23	state	state	NOUN
esutjss-116	200	24	among	among	ADP
esutjss-116	200	25	others	other	NOUN
esutjss-116	200	26	can	can	AUX
esutjss-116	200	27	not	not	PART
esutjss-116	200	28	be	be	AUX
esutjss-116	200	29	compared	compare	VERB
esutjss-116	200	30	to	to	ADP
esutjss-116	200	31	the	the	DET
esutjss-116	200	32	cost	cost	NOUN
esutjss-116	200	33	of	of	ADP
esutjss-116	200	34	living	live	VERB
esutjss-116	200	35	in	in	ADP
esutjss-116	200	36	states	state	NOUN
esutjss-116	200	37	such	such	ADJ
esutjss-116	200	38	as	as	ADP
esutjss-116	200	39	benue	benue	NOUN
esutjss-116	200	40	,	,	PUNCT
esutjss-116	200	41	kogi	kogi	PROPN
esutjss-116	200	42	,	,	PUNCT
esutjss-116	200	43	ondo	ondo	NOUN
esutjss-116	200	44	,	,	PUNCT
esutjss-116	200	45	imo	imo	PROPN
esutjss-116	200	46	states	states	PROPN
esutjss-116	200	47	etc	etc	X
esutjss-116	200	48	.	.	X
esutjss-116	200	49	internally	internally	ADV
esutjss-116	200	50	generated	generate	VERB
esutjss-116	200	51	revenue	revenue	NOUN
esutjss-116	200	52	in	in	ADP
esutjss-116	200	53	nigeria	nigeria	PROPN
esutjss-116	200	54	290	290	NUM
esutjss-116	200	55	table	table	NOUN
esutjss-116	200	56	1	1	NUM
esutjss-116	200	57	.	.	PUNCT
esutjss-116	201	1	states	state	NOUN
esutjss-116	201	2	recurrent	recurrent	ADJ
esutjss-116	201	3	expenditure	expenditure	NOUN
esutjss-116	201	4	amount	amount	NOUN
esutjss-116	201	5	in	in	ADP
esutjss-116	201	6	billion	billion	NUM
esutjss-116	201	7	naira	naira	PROPN
esutjss-116	201	8	states	state	NOUN
esutjss-116	201	9	average	average	ADJ
esutjss-116	201	10	monthly	monthly	ADJ
esutjss-116	201	11	recurrent	recurrent	ADJ
esutjss-116	201	12	expenditure	expenditure	NOUN
esutjss-116	201	13	average	average	ADJ
esutjss-116	201	14	monthly	monthly	ADJ
esutjss-116	201	15	revenue	revenue	NOUN
esutjss-116	201	16	abiity	abiity	NOUN
esutjss-116	201	17	to	to	PART
esutjss-116	201	18	meet	meet	VERB
esutjss-116	201	19	recurrent	recurrent	ADJ
esutjss-116	201	20	expenditure	expenditure	NOUN
esutjss-116	201	21	obligations	obligation	NOUN
esutjss-116	201	22	sustainability	sustainability	PROPN
esutjss-116	201	23	rank	rank	PROPN
esutjss-116	201	24	abia	abia	PROPN
esutjss-116	201	25	5.70	5.70	NUM
esutjss-116	201	26	5.65	5.65	NUM
esutjss-116	201	27	-0.05	-0.05	NUM
esutjss-116	201	28	12	12	NUM
esutjss-116	201	29	adamawa	adamawa	NOUN
esutjss-116	201	30	6.50	6.50	NUM
esutjss-116	201	31	4.47	4.47	NUM
esutjss-116	201	32	-2.03	-2.03	NUM
esutjss-116	201	33	33	33	NUM
esutjss-116	201	34	akwa	akwa	NOUN
esutjss-116	201	35	ibom	ibom	NOUN
esutjss-116	201	36	17.96	17.96	NUM
esutjss-116	201	37	18.03	18.03	NUM
esutjss-116	201	38	0.07	0.07	NUM
esutjss-116	201	39	5	5	NUM
esutjss-116	201	40	anambra	anambra	PROPN
esutjss-116	201	41	5.37	5.37	NUM
esutjss-116	201	42	5.85	5.85	NUM
esutjss-116	201	43	0.48	0.48	NUM
esutjss-116	201	44	11	11	NUM
esutjss-116	201	45	bauchi	bauchi	NOUN
esutjss-116	201	46	5.59	5.59	NUM
esutjss-116	201	47	4.63	4.63	NUM
esutjss-116	201	48	-0.96	-0.96	NUM
esutjss-116	201	49	32	32	NUM
esutjss-116	201	50	bayelsa	bayelsa	PROPN
esutjss-116	201	51	13.33	13.33	NUM
esutjss-116	201	52	13.90	13.90	NUM
esutjss-116	201	53	0.57	0.57	NUM
esutjss-116	201	54	3	3	NUM
esutjss-116	201	55	benue	benue	VERB
esutjss-116	201	56	6.83	6.83	NUM
esutjss-116	201	57	5.42	5.42	NUM
esutjss-116	201	58	-1.41	-1.41	NUM
esutjss-116	201	59	26	26	NUM
esutjss-116	201	60	borno	borno	NOUN
esutjss-116	201	61	5.27	5.27	NUM
esutjss-116	201	62	5.42	5.42	NUM
esutjss-116	201	63	0.16	0.16	NUM
esutjss-116	201	64	28	28	NUM
esutjss-116	202	1	cross	cross	NOUN
esutjss-116	202	2	-	-	NOUN
esutjss-116	202	3	river	river	ADJ
esutjss-116	202	4	32.50	32.50	NUM
esutjss-116	202	5	4.36	4.36	NUM
esutjss-116	202	6	-28.14	-28.14	SYM
esutjss-116	202	7	36	36	NUM
esutjss-116	202	8	delta	delta	NOUN
esutjss-116	202	9	12.27	12.27	NUM
esutjss-116	202	10	21.19	21.19	NUM
esutjss-116	202	11	8.92	8.92	NUM
esutjss-116	202	12	2	2	NUM
esutjss-116	202	13	ebonyi	ebonyi	NOUN
esutjss-116	202	14	3.56	3.56	NUM
esutjss-116	202	15	4.03	4.03	NUM
esutjss-116	202	16	0.47	0.47	NUM
esutjss-116	202	17	18	18	NUM
esutjss-116	202	18	edo	edo	PROPN
esutjss-116	202	19	5.63	5.63	NUM
esutjss-116	202	20	7.59	7.59	NUM
esutjss-116	202	21	1.97	1.97	NUM
esutjss-116	202	22	6	6	NUM
esutjss-116	202	23	ekiti	ekiti	NOUN
esutjss-116	202	24	5.54	5.54	NUM
esutjss-116	202	25	3.40	3.40	NUM
esutjss-116	202	26	-2.14	-2.14	PRON
esutjss-116	202	27	34	34	NUM
esutjss-116	202	28	enugu	enugu	PROPN
esutjss-116	202	29	5.06	5.06	NUM
esutjss-116	202	30	6.01	6.01	NUM
esutjss-116	202	31	0.95	0.95	NUM
esutjss-116	202	32	10	10	NUM
esutjss-116	202	33	gombe	gombe	ADJ
esutjss-116	202	34	4.41	4.41	NUM
esutjss-116	202	35	3.88	3.88	NUM
esutjss-116	202	36	-0.54	-0.54	NOUN
esutjss-116	202	37	25	25	NUM
esutjss-116	202	38	imo	imo	ADV
esutjss-116	202	39	4.83	4.83	NUM
esutjss-116	202	40	4.80	4.80	NUM
esutjss-116	202	41	-0.02	-0.02	NUM
esutjss-116	202	42	15	15	NUM
esutjss-116	202	43	jigawa	jigawa	PROPN
esutjss-116	202	44	5.96	5.96	NUM
esutjss-116	202	45	5.35	5.35	NUM
esutjss-116	202	46	-0.62	-0.62	NUM
esutjss-116	202	47	29	29	NUM
esutjss-116	202	48	kaduna	kaduna	PROPN
esutjss-116	202	49	7.12	7.12	NUM
esutjss-116	202	50	7.69	7.69	NUM
esutjss-116	202	51	0.57	0.57	NUM
esutjss-116	202	52	14	14	NUM
esutjss-116	202	53	kano	kano	NOUN
esutjss-116	202	54	6.95	6.95	NUM
esutjss-116	202	55	10.18	10.18	NUM
esutjss-116	202	56	3.23	3.23	NUM
esutjss-116	202	57	7	7	NUM
esutjss-116	202	58	katsina	katsina	NOUN
esutjss-116	202	59	4.28	4.28	NUM
esutjss-116	202	60	5.24	5.24	NUM
esutjss-116	202	61	0.95	0.95	NUM
esutjss-116	202	62	13	13	NUM
esutjss-116	202	63	kebbi	kebbi	VERB
esutjss-116	202	64	3.58	3.58	NUM
esutjss-116	202	65	4.69	4.69	NUM
esutjss-116	202	66	1.10	1.10	NUM
esutjss-116	202	67	16	16	NUM
esutjss-116	202	68	kogi	kogi	PROPN
esutjss-116	202	69	5.24	5.24	NUM
esutjss-116	202	70	5.13	5.13	NUM
esutjss-116	202	71	-0.11	-0.11	NUM
esutjss-116	202	72	21	21	NUM
esutjss-116	202	73	kwara	kwara	NOUN
esutjss-116	202	74	6.69	6.69	NUM
esutjss-116	202	75	5.20	5.20	NUM
esutjss-116	202	76	-1.49	-1.49	NUM
esutjss-116	202	77	20	20	NUM
esutjss-116	202	78	lagos	lago	NOUN
esutjss-116	202	79	28.92	28.92	NUM
esutjss-116	202	80	37.75	37.75	NUM
esutjss-116	202	81	8.83	8.83	NUM
esutjss-116	202	82	4	4	NUM
esutjss-116	202	83	nasarawa	nasarawa	NOUN
esutjss-116	202	84	4.44	4.44	NUM
esutjss-116	202	85	4.29	4.29	NUM
esutjss-116	202	86	-0.15	-0.15	NUM
esutjss-116	202	87	27	27	NUM
esutjss-116	202	88	niger	niger	NOUN
esutjss-116	202	89	4.43	4.43	NUM
esutjss-116	202	90	5.08	5.08	NUM
esutjss-116	202	91	0.65	0.65	NUM
esutjss-116	202	92	17	17	NUM
esutjss-116	202	93	ogun	ogun	NOUN
esutjss-116	202	94	10.09	10.09	NUM
esutjss-116	202	95	9.37	9.37	NUM
esutjss-116	202	96	-0.72	-0.72	NUM
esutjss-116	202	97	8	8	NUM
esutjss-116	202	98	ondo	ondo	X
esutjss-116	202	99	6.54	6.54	NUM
esutjss-116	202	100	6.07	6.07	NUM
esutjss-116	202	101	-0.47	-0.47	DET
esutjss-116	202	102	9	9	NUM
esutjss-116	202	103	osun	osun	NOUN
esutjss-116	202	104	7.22	7.22	NUM
esutjss-116	202	105	2.25	2.25	NUM
esutjss-116	202	106	-4.97	-4.97	NOUN
esutjss-116	202	107	35	35	NUM
esutjss-116	202	108	oyo	oyo	NOUN
esutjss-116	202	109	10.14	10.14	NUM
esutjss-116	202	110	6.56	6.56	NUM
esutjss-116	202	111	-3.58	-3.58	NUM
esutjss-116	202	112	30	30	NUM
esutjss-116	202	113	plateau	plateau	NOUN
esutjss-116	202	114	6.33	6.33	NUM
esutjss-116	202	115	4.33	4.33	NUM
esutjss-116	202	116	-1.99	-1.99	NUM
esutjss-116	202	117	31	31	NUM
esutjss-116	202	118	rivers	river	NOUN
esutjss-116	202	119	11.00	11.00	NUM
esutjss-116	202	120	21.63	21.63	NUM
esutjss-116	202	121	10.63	10.63	NUM
esutjss-116	202	122	1	1	NUM
esutjss-116	202	123	sokoto	sokoto	PROPN
esutjss-116	202	124	5.63	5.63	NUM
esutjss-116	202	125	4.95	4.95	NUM
esutjss-116	202	126	-0.68	-0.68	NOUN
esutjss-116	202	127	23	23	NUM
esutjss-116	202	128	taraba	taraba	NOUN
esutjss-116	202	129	4.27	4.27	NUM
esutjss-116	202	130	4.23	4.23	NUM
esutjss-116	202	131	-0.04	-0.04	NUM
esutjss-116	202	132	24	24	NUM
esutjss-116	202	133	yobe	yobe	NOUN
esutjss-116	202	134	3.90	3.90	NUM
esutjss-116	202	135	4.50	4.50	NUM
esutjss-116	202	136	0.60	0.60	NUM
esutjss-116	202	137	22	22	NUM
esutjss-116	202	138	zamfara	zamfara	NOUN
esutjss-116	202	139	3.87	3.87	NUM
esutjss-116	202	140	3.61	3.61	NUM
esutjss-116	202	141	-0.26	-0.26	NOUN
esutjss-116	202	142	19	19	NUM
esutjss-116	202	143	sources	source	NOUN
esutjss-116	202	144	:	:	PUNCT
esutjss-116	202	145	oagf	oagf	PROPN
esutjss-116	202	146	,	,	PUNCT
esutjss-116	202	147	nbs	nbs	PROPN
esutjss-116	202	148	,	,	PUNCT
esutjss-116	202	149	state	state	NOUN
esutjss-116	202	150	government	government	NOUN
esutjss-116	202	151	websites	website	NOUN
esutjss-116	202	152	,	,	PUNCT
esutjss-116	202	153	budgit	budgit	ADP
esutjss-116	202	154	research(year	research(year	PROPN
esutjss-116	202	155	)	)	PUNCT
esutjss-116	202	156	291	291	NUM
esutjss-116	202	157	the	the	DET
esutjss-116	202	158	table	table	NOUN
esutjss-116	202	159	2	2	NUM
esutjss-116	202	160	below	below	ADV
esutjss-116	202	161	indicates	indicate	VERB
esutjss-116	202	162	states	state	NOUN
esutjss-116	202	163	with	with	ADP
esutjss-116	202	164	the	the	DET
esutjss-116	202	165	ability	ability	NOUN
esutjss-116	202	166	to	to	PART
esutjss-116	202	167	pay	pay	VERB
esutjss-116	202	168	workers	worker	NOUN
esutjss-116	202	169	the	the	DET
esutjss-116	202	170	new	new	ADJ
esutjss-116	202	171	improved	improve	VERB
esutjss-116	202	172	minimum	minimum	NOUN
esutjss-116	202	173	wage	wage	NOUN
esutjss-116	202	174	.	.	PUNCT
esutjss-116	203	1	table	table	NOUN
esutjss-116	203	2	2	2	NUM
esutjss-116	203	3	.	.	PUNCT
esutjss-116	203	4	recurrent	recurrent	ADJ
esutjss-116	203	5	expenditure	expenditure	NOUN
esutjss-116	203	6	of	of	ADP
esutjss-116	203	7	states	state	NOUN
esutjss-116	203	8	in	in	ADP
esutjss-116	203	9	nigeria	nigeria	PROPN
esutjss-116	203	10	as	as	ADP
esutjss-116	203	11	at	at	ADP
esutjss-116	203	12	1st	1st	ADJ
esutjss-116	203	13	quarter	quarter	NOUN
esutjss-116	203	14	of	of	ADP
esutjss-116	203	15	2019	2019	NUM
esutjss-116	203	16	states	state	NOUN
esutjss-116	203	17	recurrent	recurrent	ADJ
esutjss-116	203	18	expenditure	expenditure	NOUN
esutjss-116	203	19	*	*	PUNCT
esutjss-116	203	20	budget	budget	NOUN
esutjss-116	203	21	estimate	estimate	NOUN
esutjss-116	203	22	personnel	personnel	NOUN
esutjss-116	203	23	cost	cost	NOUN
esutjss-116	203	24	overheads	overhead	NOUN
esutjss-116	203	25	(	(	PUNCT
esutjss-116	203	26	including	include	VERB
esutjss-116	203	27	debt	debt	NOUN
esutjss-116	203	28	servicing	servicing	NOUN
esutjss-116	203	29	)	)	PUNCT
esutjss-116	203	30	overheads	overhead	NOUN
esutjss-116	203	31	(	(	PUNCT
esutjss-116	203	32	including	include	VERB
esutjss-116	203	33	debt	debt	NOUN
esutjss-116	203	34	servicing	servicing	NOUN
esutjss-116	203	35	)	)	PUNCT
esutjss-116	203	36	abia	abia	NOUN
esutjss-116	203	37	68.4	68.4	NUM
esutjss-116	203	38	32.4	32.4	NUM
esutjss-116	203	39	36	36	NUM
esutjss-116	203	40	36.0	36.0	NUM
esutjss-116	203	41	adamawa	adamawa	NOUN
esutjss-116	203	42	78	78	NUM
esutjss-116	203	43	32.9	32.9	NUM
esutjss-116	203	44	45.1	45.1	NUM
esutjss-116	203	45	45.1	45.1	NUM
esutjss-116	203	46	akwa	akwa	NOUN
esutjss-116	203	47	ibom	ibom	NOUN
esutjss-116	203	48	215.51	215.51	NUM
esutjss-116	203	49	53.1	53.1	NUM
esutjss-116	203	50	162.41	162.41	NUM
esutjss-116	203	51	162.4	162.4	NUM
esutjss-116	203	52	anambra	anambra	NOUN
esutjss-116	203	53	64.4	64.4	NUM
esutjss-116	203	54	21.6	21.6	NUM
esutjss-116	203	55	42.8	42.8	NUM
esutjss-116	203	56	42.8	42.8	NUM
esutjss-116	203	57	bauchi	bauchi	NOUN
esutjss-116	203	58	67.12	67.12	NUM
esutjss-116	203	59	28.5	28.5	NUM
esutjss-116	203	60	38.62	38.62	NUM
esutjss-116	203	61	38.6	38.6	NUM
esutjss-116	203	62	bayelsa	bayelsa	NOUN
esutjss-116	203	63	160	160	NUM
esutjss-116	203	64	48.0	48.0	NUM
esutjss-116	203	65	112	112	NUM
esutjss-116	203	66	112.0	112.0	NUM
esutjss-116	203	67	benue	benue	VERB
esutjss-116	203	68	81.9	81.9	NUM
esutjss-116	203	69	51.0	51.0	NUM
esutjss-116	203	70	30.9	30.9	NUM
esutjss-116	203	71	30.9	30.9	NUM
esutjss-116	203	72	borno	borno	NOUN
esutjss-116	203	73	63.18	63.18	NUM
esutjss-116	203	74	32.1	32.1	NUM
esutjss-116	203	75	31.08	31.08	NUM
esutjss-116	203	76	31.1	31.1	NUM
esutjss-116	203	77	cross	cross	NOUN
esutjss-116	203	78	-	-	NOUN
esutjss-116	203	79	river	river	ADJ
esutjss-116	203	80	390	390	NUM
esutjss-116	203	81	57.8	57.8	NUM
esutjss-116	203	82	332.2	332.2	NUM
esutjss-116	203	83	332.2	332.2	NUM
esutjss-116	203	84	delta	delta	NOUN
esutjss-116	203	85	147.27	147.27	NUM
esutjss-116	203	86	71.5	71.5	NUM
esutjss-116	203	87	75.77	75.77	NUM
esutjss-116	203	88	75.8	75.8	NUM
esutjss-116	203	89	ebonyi	ebonyi	NOUN
esutjss-116	203	90	42.7	42.7	NUM
esutjss-116	203	91	14.2	14.2	NUM
esutjss-116	203	92	28.5	28.5	NUM
esutjss-116	203	93	28.5	28.5	NUM
esutjss-116	203	94	edo	edo	PROPN
esutjss-116	203	95	67.5	67.5	NUM
esutjss-116	203	96	31.8	31.8	NUM
esutjss-116	203	97	35.7	35.7	NUM
esutjss-116	203	98	35.7	35.7	NUM
esutjss-116	203	99	ekiti	ekiti	NOUN
esutjss-116	203	100	66.53	66.53	NUM
esutjss-116	203	101	20.9	20.9	NUM
esutjss-116	203	102	45.63	45.63	NUM
esutjss-116	203	103	45.6	45.6	NUM
esutjss-116	203	104	enugu	enugu	NOUN
esutjss-116	203	105	60.7	60.7	NUM
esutjss-116	203	106	37.5	37.5	NUM
esutjss-116	203	107	23.2	23.2	NUM
esutjss-116	203	108	23.2	23.2	NUM
esutjss-116	203	109	gombe	gombe	ADJ
esutjss-116	203	110	52.97	52.97	NUM
esutjss-116	203	111	18.0	18.0	NUM
esutjss-116	203	112	34.97	34.97	NUM
esutjss-116	203	113	35.0	35.0	NUM
esutjss-116	203	114	imo	imo	ADV
esutjss-116	203	115	57.9	57.9	NUM
esutjss-116	203	116	25.0	25.0	NUM
esutjss-116	203	117	32.9	32.9	NUM
esutjss-116	203	118	32.9	32.9	NUM
esutjss-116	203	119	jigawa	jigawa	NOUN
esutjss-116	203	120	71.565	71.565	NUM
esutjss-116	203	121	24.2	24.2	NUM
esutjss-116	203	122	47.365	47.365	NUM
esutjss-116	203	123	47.4	47.4	NUM
esutjss-116	203	124	kaduna	kaduna	PROPN
esutjss-116	203	125	85.4	85.4	NUM
esutjss-116	203	126	42.0	42.0	NUM
esutjss-116	203	127	43.4	43.4	NUM
esutjss-116	203	128	43.4	43.4	NUM
esutjss-116	203	129	kano	kano	NOUN
esutjss-116	203	130	83.43	83.43	NUM
esutjss-116	203	131	59.2	59.2	NUM
esutjss-116	203	132	24.27	24.27	NUM
esutjss-116	203	133	24.3	24.3	NUM
esutjss-116	203	134	katsina	katsina	NOUN
esutjss-116	203	135	51.41	51.41	NUM
esutjss-116	203	136	24.7	24.7	NUM
esutjss-116	203	137	26.75	26.75	NUM
esutjss-116	203	138	26.8	26.8	NUM
esutjss-116	203	139	kebbi	kebbi	VERB
esutjss-116	203	140	42.99	42.99	NUM
esutjss-116	203	141	18.2	18.2	NUM
esutjss-116	203	142	24.8	24.8	NUM
esutjss-116	203	143	24.8	24.8	NUM
esutjss-116	203	144	kogi	kogi	PROPN
esutjss-116	203	145	62.874	62.874	NUM
esutjss-116	203	146	28.2	28.2	NUM
esutjss-116	203	147	34.674	34.674	NUM
esutjss-116	203	148	34.7	34.7	NUM
esutjss-116	203	149	kwara	kwara	NOUN
esutjss-116	203	150	80.308	80.308	NUM
esutjss-116	203	151	13.9	13.9	NUM
esutjss-116	203	152	66.408	66.408	NUM
esutjss-116	203	153	66.4	66.4	NUM
esutjss-116	203	154	lagos	lago	NOUN
esutjss-116	203	155	347	347	NUM
esutjss-116	203	156	112.2	112.2	NUM
esutjss-116	203	157	234.8	234.8	NUM
esutjss-116	203	158	234.8	234.8	NUM
esutjss-116	203	159	nasarawa	nasarawa	NOUN
esutjss-116	203	160	53.241	53.241	NUM
esutjss-116	203	161	24.1	24.1	NUM
esutjss-116	203	162	29.141	29.141	NUM
esutjss-116	203	163	29.1	29.1	NUM
esutjss-116	203	164	niger	niger	NOUN
esutjss-116	203	165	53.2	53.2	NUM
esutjss-116	203	166	28.5	28.5	NUM
esutjss-116	203	167	24.7	24.7	NUM
esutjss-116	203	168	24.7	24.7	NUM
esutjss-116	203	169	ogun	ogun	NOUN
esutjss-116	203	170	121.1	121.1	NUM
esutjss-116	203	171	81.9	81.9	NUM
esutjss-116	203	172	39.231	39.231	NUM
esutjss-116	203	173	39.2	39.2	NUM
esutjss-116	203	174	ondo	ondo	NOUN
esutjss-116	203	175	78.5	78.5	NUM
esutjss-116	203	176	37.9	37.9	NUM
esutjss-116	203	177	40.6	40.6	NUM
esutjss-116	203	178	40.6	40.6	NUM
esutjss-116	203	179	osun	osun	PROPN
esutjss-116	203	180	86.60	86.60	NUM
esutjss-116	203	181	63.98	63.98	NUM
esutjss-116	203	182	22.62	22.62	NUM
esutjss-116	203	183	22.62	22.62	NUM
esutjss-116	203	184	oyo	oyo	NOUN
esutjss-116	203	185	121.70	121.70	NUM
esutjss-116	203	186	39.84	39.84	NUM
esutjss-116	203	187	81.86	81.86	NUM
esutjss-116	203	188	81.86	81.86	NUM
esutjss-116	203	189	plateau	plateau	NOUN
esutjss-116	203	190	75.90	75.90	NUM
esutjss-116	203	191	26.60	26.60	NUM
esutjss-116	203	192	49.3	49.3	NUM
esutjss-116	203	193	49.30	49.30	NUM
esutjss-116	203	194	rivers	river	NOUN
esutjss-116	203	195	132.00	132.00	NUM
esutjss-116	203	196	62.50	62.50	NUM
esutjss-116	203	197	69.5	69.5	NUM
esutjss-116	203	198	69.50	69.50	NUM
esutjss-116	203	199	sokoto	sokoto	PROPN
esutjss-116	203	200	67.60	67.60	NUM
esutjss-116	203	201	25.00	25.00	NUM
esutjss-116	203	202	42.6	42.6	NUM
esutjss-116	203	203	42.60	42.60	NUM
esutjss-116	203	204	taraba	taraba	NOUN
esutjss-116	203	205	51.24	51.24	NUM
esutjss-116	203	206	28.61	28.61	NUM
esutjss-116	203	207	22.63	22.63	NUM
esutjss-116	203	208	22.63	22.63	NUM
esutjss-116	203	209	yobe	yobe	PROPN
esutjss-116	203	210	46.75	46.75	NUM
esutjss-116	203	211	21.77	21.77	NUM
esutjss-116	203	212	24.98	24.98	NUM
esutjss-116	203	213	24.98	24.98	NUM
esutjss-116	203	214	zamfara	zamfara	PROPN
esutjss-116	203	215	46.40	46.40	NUM
esutjss-116	203	216	25.20	25.20	NUM
esutjss-116	203	217	21.2	21.2	NUM
esutjss-116	203	218	21.20	21.20	NUM
esutjss-116	203	219	source	source	NOUN
esutjss-116	203	220	:	:	PUNCT
esutjss-116	203	221	national	national	PROPN
esutjss-116	203	222	bureau	bureau	PROPN
esutjss-116	203	223	of	of	ADP
esutjss-116	203	224	statistics	statistic	NOUN
esutjss-116	203	225	and	and	CCONJ
esutjss-116	203	226	budgit	budgit	NOUN
esutjss-116	203	227	(	(	PUNCT
esutjss-116	203	228	2019	2019	NUM
esutjss-116	203	229	)	)	PUNCT
esutjss-116	203	230	from	from	ADP
esutjss-116	203	231	the	the	DET
esutjss-116	203	232	above	above	ADJ
esutjss-116	203	233	table	table	NOUN
esutjss-116	203	234	,	,	PUNCT
esutjss-116	203	235	it	it	PRON
esutjss-116	203	236	can	can	AUX
esutjss-116	203	237	be	be	AUX
esutjss-116	203	238	noted	note	VERB
esutjss-116	203	239	that	that	SCONJ
esutjss-116	203	240	only	only	ADV
esutjss-116	203	241	16	16	NUM
esutjss-116	203	242	states	state	NOUN
esutjss-116	203	243	from	from	ADP
esutjss-116	203	244	the	the	DET
esutjss-116	203	245	36	36	NUM
esutjss-116	203	246	states	state	NOUN
esutjss-116	203	247	in	in	ADP
esutjss-116	203	248	nigeria	nigeria	PROPN
esutjss-116	203	249	,	,	PUNCT
esutjss-116	203	250	excluding	exclude	VERB
esutjss-116	203	251	the	the	DET
esutjss-116	203	252	fct	fct	NOUN
esutjss-116	203	253	have	have	VERB
esutjss-116	203	254	the	the	DET
esutjss-116	203	255	ability	ability	NOUN
esutjss-116	203	256	to	to	PART
esutjss-116	203	257	pay	pay	VERB
esutjss-116	203	258	workers	worker	NOUN
esutjss-116	203	259	.	.	PUNCT
esutjss-116	204	1	the	the	DET
esutjss-116	204	2	table	table	NOUN
esutjss-116	204	3	shows	show	VERB
esutjss-116	204	4	that	that	SCONJ
esutjss-116	204	5	rivers	river	NOUN
esutjss-116	204	6	state	state	NOUN
esutjss-116	204	7	with	with	ADP
esutjss-116	204	8	10.63	10.63	NUM
esutjss-116	204	9	%	%	NOUN
esutjss-116	204	10	and	and	CCONJ
esutjss-116	204	11	lagos	lago	NOUN
esutjss-116	204	12	with	with	ADP
esutjss-116	204	13	8.83	8.83	NUM
esutjss-116	204	14	%	%	NOUN
esutjss-116	204	15	have	have	VERB
esutjss-116	204	16	the	the	DET
esutjss-116	204	17	most	most	ADJ
esutjss-116	204	18	ability	ability	NOUN
esutjss-116	204	19	to	to	PART
esutjss-116	204	20	pay	pay	VERB
esutjss-116	204	21	while	while	SCONJ
esutjss-116	204	22	abia	abia	PROPN
esutjss-116	204	23	state	state	NOUN
esutjss-116	204	24	with	with	ADP
esutjss-116	204	25	-0.05	-0.05	ADJ
esutjss-116	204	26	%	%	NOUN
esutjss-116	204	27	and	and	CCONJ
esutjss-116	204	28	imo	imo	ADJ
esutjss-116	204	29	state	state	NOUN
esutjss-116	204	30	with	with	ADP
esutjss-116	204	31	-0.02	-0.02	NUM
esutjss-116	204	32	%	%	NOUN
esutjss-116	204	33	have	have	VERB
esutjss-116	204	34	the	the	DET
esutjss-116	204	35	least	least	ADJ
esutjss-116	204	36	ability	ability	NOUN
esutjss-116	204	37	to	to	PART
esutjss-116	204	38	pay	pay	VERB
esutjss-116	204	39	.	.	PUNCT
esutjss-116	205	1	the	the	DET
esutjss-116	205	2	sustainability	sustainability	NOUN
esutjss-116	205	3	rank	rank	NOUN
esutjss-116	205	4	column	column	NOUN
esutjss-116	205	5	shows	show	VERB
esutjss-116	205	6	states	state	NOUN
esutjss-116	205	7	that	that	PRON
esutjss-116	205	8	have	have	VERB
esutjss-116	205	9	the	the	DET
esutjss-116	205	10	capacity	capacity	NOUN
esutjss-116	205	11	to	to	PART
esutjss-116	205	12	continually	continually	ADV
esutjss-116	205	13	pay	pay	VERB
esutjss-116	205	14	workers	worker	NOUN
esutjss-116	205	15	.	.	PUNCT
esutjss-116	206	1	the	the	DET
esutjss-116	206	2	implication	implication	NOUN
esutjss-116	206	3	is	be	AUX
esutjss-116	206	4	that	that	SCONJ
esutjss-116	206	5	most	most	ADJ
esutjss-116	206	6	states	state	NOUN
esutjss-116	206	7	in	in	ADP
esutjss-116	206	8	nigeria	nigeria	PROPN
esutjss-116	206	9	do	do	AUX
esutjss-116	206	10	not	not	PART
esutjss-116	206	11	have	have	VERB
esutjss-116	206	12	the	the	DET
esutjss-116	206	13	ability	ability	NOUN
esutjss-116	206	14	to	to	PART
esutjss-116	206	15	pay	pay	VERB
esutjss-116	206	16	workers	worker	NOUN
esutjss-116	206	17	and	and	CCONJ
esutjss-116	206	18	without	without	ADP
esutjss-116	206	19	other	other	ADJ
esutjss-116	206	20	sources	source	NOUN
esutjss-116	206	21	of	of	ADP
esutjss-116	206	22	revenue	revenue	NOUN
esutjss-116	206	23	,	,	PUNCT
esutjss-116	206	24	such	such	ADJ
esutjss-116	206	25	as	as	ADP
esutjss-116	206	26	internally	internally	ADV
esutjss-116	206	27	generated	generate	VERB
esutjss-116	206	28	revenue	revenue	NOUN
esutjss-116	206	29	will	will	AUX
esutjss-116	206	30	have	have	VERB
esutjss-116	206	31	problems	problem	NOUN
esutjss-116	206	32	implementing	implement	VERB
esutjss-116	206	33	the	the	DET
esutjss-116	206	34	new	new	ADJ
esutjss-116	206	35	minimum	minimum	NOUN
esutjss-116	206	36	wage	wage	NOUN
esutjss-116	206	37	.	.	PUNCT
esutjss-116	207	1	from	from	ADP
esutjss-116	207	2	the	the	DET
esutjss-116	207	3	table	table	NOUN
esutjss-116	207	4	2	2	NUM
esutjss-116	207	5	,	,	PUNCT
esutjss-116	207	6	it	it	PRON
esutjss-116	207	7	can	can	AUX
esutjss-116	207	8	be	be	AUX
esutjss-116	207	9	seen	see	VERB
esutjss-116	207	10	that	that	SCONJ
esutjss-116	207	11	majority	majority	NOUN
esutjss-116	207	12	of	of	ADP
esutjss-116	207	13	internally	internally	ADV
esutjss-116	207	14	generated	generate	VERB
esutjss-116	207	15	revenue	revenue	NOUN
esutjss-116	207	16	in	in	ADP
esutjss-116	207	17	nigeria	nigeria	PROPN
esutjss-116	207	18	292	292	NUM
esutjss-116	207	19	states	state	NOUN
esutjss-116	207	20	in	in	ADP
esutjss-116	207	21	nigeria	nigeria	PROPN
esutjss-116	207	22	will	will	AUX
esutjss-116	207	23	have	have	VERB
esutjss-116	207	24	difficulty	difficulty	NOUN
esutjss-116	207	25	in	in	ADP
esutjss-116	207	26	implementing	implement	VERB
esutjss-116	207	27	the	the	DET
esutjss-116	207	28	new	new	ADJ
esutjss-116	207	29	minimum	minimum	NOUN
esutjss-116	207	30	wage	wage	NOUN
esutjss-116	207	31	because	because	SCONJ
esutjss-116	207	32	most	most	ADJ
esutjss-116	207	33	of	of	ADP
esutjss-116	207	34	the	the	DET
esutjss-116	207	35	revenue	revenue	NOUN
esutjss-116	207	36	generated	generate	VERB
esutjss-116	207	37	,	,	PUNCT
esutjss-116	207	38	either	either	CCONJ
esutjss-116	207	39	from	from	ADP
esutjss-116	207	40	the	the	DET
esutjss-116	207	41	federation	federation	NOUN
esutjss-116	207	42	account	account	NOUN
esutjss-116	207	43	and	and	CCONJ
esutjss-116	207	44	internally	internally	ADV
esutjss-116	207	45	generated	generate	VERB
esutjss-116	207	46	revenue	revenue	NOUN
esutjss-116	207	47	will	will	AUX
esutjss-116	207	48	be	be	AUX
esutjss-116	207	49	used	use	VERB
esutjss-116	207	50	in	in	ADP
esutjss-116	207	51	servicing	service	VERB
esutjss-116	207	52	debts	debt	NOUN
esutjss-116	207	53	.	.	PUNCT
esutjss-116	208	1	the	the	DET
esutjss-116	208	2	implication	implication	NOUN
esutjss-116	208	3	of	of	ADP
esutjss-116	208	4	this	this	PRON
esutjss-116	208	5	is	be	AUX
esutjss-116	208	6	that	that	SCONJ
esutjss-116	208	7	states	state	NOUN
esutjss-116	208	8	will	will	AUX
esutjss-116	208	9	have	have	VERB
esutjss-116	208	10	to	to	PART
esutjss-116	208	11	borrow	borrow	VERB
esutjss-116	208	12	both	both	CCONJ
esutjss-116	208	13	locally	locally	ADV
esutjss-116	208	14	and	and	CCONJ
esutjss-116	208	15	externally	externally	ADV
esutjss-116	208	16	,	,	PUNCT
esutjss-116	208	17	which	which	PRON
esutjss-116	208	18	will	will	AUX
esutjss-116	208	19	be	be	AUX
esutjss-116	208	20	difficult	difficult	ADJ
esutjss-116	208	21	.	.	PUNCT
esutjss-116	209	1	the	the	DET
esutjss-116	209	2	other	other	ADJ
esutjss-116	209	3	options	option	NOUN
esutjss-116	209	4	are	be	AUX
esutjss-116	209	5	to	to	PART
esutjss-116	209	6	increase	increase	VERB
esutjss-116	209	7	vat	vat	NOUN
esutjss-116	209	8	and	and	CCONJ
esutjss-116	209	9	look	look	VERB
esutjss-116	209	10	into	into	ADP
esutjss-116	209	11	other	other	ADJ
esutjss-116	209	12	avenues	avenue	NOUN
esutjss-116	209	13	for	for	ADP
esutjss-116	209	14	generating	generate	VERB
esutjss-116	209	15	revenue	revenue	NOUN
esutjss-116	209	16	.	.	PUNCT
esutjss-116	210	1	however	however	ADV
esutjss-116	210	2	,	,	PUNCT
esutjss-116	210	3	this	this	PRON
esutjss-116	210	4	will	will	AUX
esutjss-116	210	5	tell	tell	VERB
esutjss-116	210	6	on	on	ADP
esutjss-116	210	7	the	the	DET
esutjss-116	210	8	workers	worker	NOUN
esutjss-116	210	9	’	’	PART
esutjss-116	210	10	wages	wage	NOUN
esutjss-116	210	11	as	as	SCONJ
esutjss-116	210	12	it	it	PRON
esutjss-116	210	13	is	be	AUX
esutjss-116	210	14	already	already	ADV
esutjss-116	210	15	inadequate	inadequate	ADJ
esutjss-116	210	16	.	.	PUNCT
esutjss-116	211	1	policy	policy	NOUN
esutjss-116	211	2	recommendations	recommendation	NOUN
esutjss-116	211	3	strategies	strategy	NOUN
esutjss-116	211	4	for	for	ADP
esutjss-116	211	5	improving	improve	VERB
esutjss-116	211	6	revenue	revenue	NOUN
esutjss-116	211	7	generation	generation	NOUN
esutjss-116	211	8	:	:	PUNCT
esutjss-116	211	9	good	good	ADJ
esutjss-116	211	10	infrastructure	infrastructure	NOUN
esutjss-116	211	11	:	:	PUNCT
esutjss-116	211	12	a	a	DET
esutjss-116	211	13	location	location	NOUN
esutjss-116	211	14	with	with	ADP
esutjss-116	211	15	good	good	ADJ
esutjss-116	211	16	road	road	NOUN
esutjss-116	211	17	network	network	NOUN
esutjss-116	211	18	will	will	AUX
esutjss-116	211	19	have	have	VERB
esutjss-116	211	20	every	every	DET
esutjss-116	211	21	access	access	NOUN
esutjss-116	211	22	to	to	ADP
esutjss-116	211	23	the	the	DET
esutjss-116	211	24	coming	come	VERB
esutjss-116	211	25	and	and	CCONJ
esutjss-116	211	26	going	go	VERB
esutjss-116	211	27	out	out	ADP
esutjss-116	211	28	of	of	ADP
esutjss-116	211	29	the	the	DET
esutjss-116	211	30	local	local	ADJ
esutjss-116	211	31	government	government	NOUN
esutjss-116	211	32	's	's	PART
esutjss-116	211	33	cars	car	NOUN
esutjss-116	211	34	and	and	CCONJ
esutjss-116	211	35	people	people	NOUN
esutjss-116	211	36	.	.	PUNCT
esutjss-116	212	1	if	if	SCONJ
esutjss-116	212	2	they	they	PRON
esutjss-116	212	3	get	get	VERB
esutjss-116	212	4	to	to	ADP
esutjss-116	212	5	the	the	DET
esutjss-116	212	6	local	local	ADJ
esutjss-116	212	7	government	government	NOUN
esutjss-116	212	8	and	and	CCONJ
esutjss-116	212	9	see	see	VERB
esutjss-116	212	10	good	good	ADJ
esutjss-116	212	11	roads	road	NOUN
esutjss-116	212	12	,	,	PUNCT
esutjss-116	212	13	pipe	pipe	NOUN
esutjss-116	212	14	-	-	PUNCT
esutjss-116	212	15	borne	bear	VERB
esutjss-116	212	16	water	water	NOUN
esutjss-116	212	17	,	,	PUNCT
esutjss-116	212	18	hospitals	hospital	NOUN
esutjss-116	212	19	,	,	PUNCT
esutjss-116	212	20	schools	school	NOUN
esutjss-116	212	21	etc	etc	X
esutjss-116	212	22	.	.	X
esutjss-116	213	1	they	they	PRON
esutjss-116	213	2	may	may	AUX
esutjss-116	213	3	decide	decide	VERB
esutjss-116	213	4	to	to	PART
esutjss-116	213	5	stay	stay	VERB
esutjss-116	213	6	(	(	PUNCT
esutjss-116	213	7	eme	eme	NOUN
esutjss-116	213	8	and	and	CCONJ
esutjss-116	213	9	elekwa,2013	elekwa,2013	NOUN
esutjss-116	213	10	)	)	PUNCT
esutjss-116	213	11	.	.	PUNCT
esutjss-116	214	1	this	this	PRON
esutjss-116	214	2	will	will	AUX
esutjss-116	214	3	increase	increase	VERB
esutjss-116	214	4	the	the	DET
esutjss-116	214	5	number	number	NOUN
esutjss-116	214	6	of	of	ADP
esutjss-116	214	7	people	people	NOUN
esutjss-116	214	8	and	and	CCONJ
esutjss-116	214	9	business	business	NOUN
esutjss-116	214	10	that	that	PRON
esutjss-116	214	11	will	will	AUX
esutjss-116	214	12	be	be	AUX
esutjss-116	214	13	paying	pay	VERB
esutjss-116	214	14	tax	tax	NOUN
esutjss-116	214	15	and	and	CCONJ
esutjss-116	214	16	this	this	PRON
esutjss-116	214	17	will	will	AUX
esutjss-116	214	18	definitely	definitely	ADV
esutjss-116	214	19	increase	increase	VERB
esutjss-116	214	20	the	the	DET
esutjss-116	214	21	revenue	revenue	NOUN
esutjss-116	214	22	generation	generation	NOUN
esutjss-116	214	23	because	because	SCONJ
esutjss-116	214	24	more	more	ADJ
esutjss-116	214	25	people	people	NOUN
esutjss-116	214	26	will	will	AUX
esutjss-116	214	27	be	be	AUX
esutjss-116	214	28	paying	pay	VERB
esutjss-116	214	29	tax	tax	NOUN
esutjss-116	214	30	.	.	PUNCT
esutjss-116	215	1	if	if	SCONJ
esutjss-116	215	2	the	the	DET
esutjss-116	215	3	government	government	NOUN
esutjss-116	215	4	can	can	AUX
esutjss-116	215	5	provide	provide	VERB
esutjss-116	215	6	good	good	ADJ
esutjss-116	215	7	infrastructure	infrastructure	NOUN
esutjss-116	215	8	for	for	ADP
esutjss-116	215	9	the	the	DET
esutjss-116	215	10	local	local	ADJ
esutjss-116	215	11	government	government	NOUN
esutjss-116	215	12	,	,	PUNCT
esutjss-116	215	13	there	there	PRON
esutjss-116	215	14	will	will	AUX
esutjss-116	215	15	be	be	AUX
esutjss-116	215	16	more	more	ADJ
esutjss-116	215	17	business	business	NOUN
esutjss-116	215	18	and	and	CCONJ
esutjss-116	215	19	people	people	NOUN
esutjss-116	215	20	will	will	AUX
esutjss-116	215	21	see	see	VERB
esutjss-116	215	22	reasons	reason	NOUN
esutjss-116	215	23	to	to	PART
esutjss-116	215	24	pay	pay	VERB
esutjss-116	215	25	tax	tax	NOUN
esutjss-116	215	26	.	.	PUNCT
esutjss-116	216	1	staff	staff	NOUN
esutjss-116	216	2	motivation	motivation	NOUN
esutjss-116	216	3	:	:	PUNCT
esutjss-116	216	4	according	accord	VERB
esutjss-116	216	5	to	to	ADP
esutjss-116	216	6	henry	henry	PROPN
esutjss-116	216	7	fayol	fayol	PROPN
esutjss-116	216	8	,	,	PUNCT
esutjss-116	216	9	there	there	PRON
esutjss-116	216	10	are	be	VERB
esutjss-116	216	11	fourteen	fourteen	NUM
esutjss-116	216	12	principles	principle	NOUN
esutjss-116	216	13	of	of	ADP
esutjss-116	216	14	management	management	NOUN
esutjss-116	216	15	of	of	ADP
esutjss-116	216	16	which	which	DET
esutjss-116	216	17	motivation	motivation	NOUN
esutjss-116	216	18	is	be	AUX
esutjss-116	216	19	among	among	ADP
esutjss-116	216	20	the	the	DET
esutjss-116	216	21	list	list	NOUN
esutjss-116	216	22	.	.	PUNCT
esutjss-116	217	1	henry	henry	PROPN
esutjss-116	217	2	fayol	fayol	PROPN
esutjss-116	217	3	however	however	ADV
esutjss-116	217	4	defined	define	VERB
esutjss-116	217	5	motivation	motivation	NOUN
esutjss-116	217	6	as	as	ADP
esutjss-116	217	7	a	a	DET
esutjss-116	217	8	driving	drive	VERB
esutjss-116	217	9	force	force	NOUN
esutjss-116	217	10	which	which	PRON
esutjss-116	217	11	stimulates	stimulate	VERB
esutjss-116	217	12	a	a	DET
esutjss-116	217	13	worker	worker	NOUN
esutjss-116	217	14	in	in	ADP
esutjss-116	217	15	action	action	NOUN
esutjss-116	217	16	.	.	PUNCT
esutjss-116	218	1	workers	worker	NOUN
esutjss-116	218	2	should	should	AUX
esutjss-116	218	3	be	be	AUX
esutjss-116	218	4	encouraged	encourage	VERB
esutjss-116	218	5	so	so	SCONJ
esutjss-116	218	6	that	that	SCONJ
esutjss-116	218	7	they	they	PRON
esutjss-116	218	8	can	can	AUX
esutjss-116	218	9	put	put	VERB
esutjss-116	218	10	in	in	ADP
esutjss-116	218	11	their	their	PRON
esutjss-116	218	12	maximum	maximum	ADJ
esutjss-116	218	13	services	service	NOUN
esutjss-116	218	14	and	and	CCONJ
esutjss-116	218	15	when	when	SCONJ
esutjss-116	218	16	this	this	PRON
esutjss-116	218	17	is	be	AUX
esutjss-116	218	18	done	do	VERB
esutjss-116	218	19	,	,	PUNCT
esutjss-116	218	20	there	there	PRON
esutjss-116	218	21	may	may	AUX
esutjss-116	218	22	be	be	AUX
esutjss-116	218	23	increase	increase	NOUN
esutjss-116	218	24	or	or	CCONJ
esutjss-116	218	25	solid	solid	ADJ
esutjss-116	218	26	improvements	improvement	NOUN
esutjss-116	218	27	in	in	ADP
esutjss-116	218	28	revenue	revenue	NOUN
esutjss-116	218	29	collection	collection	NOUN
esutjss-116	218	30	.	.	PUNCT
esutjss-116	219	1	training	training	NOUN
esutjss-116	219	2	of	of	ADP
esutjss-116	219	3	workers	worker	NOUN
esutjss-116	219	4	for	for	ADP
esutjss-116	219	5	knowledge	knowledge	NOUN
esutjss-116	219	6	enhancement	enhancement	NOUN
esutjss-116	219	7	should	should	AUX
esutjss-116	219	8	be	be	AUX
esutjss-116	219	9	one	one	NUM
esutjss-116	219	10	of	of	ADP
esutjss-116	219	11	such	such	ADJ
esutjss-116	219	12	motivational	motivational	ADJ
esutjss-116	219	13	factors	factor	NOUN
esutjss-116	219	14	.	.	PUNCT
esutjss-116	220	1	it	it	PRON
esutjss-116	220	2	is	be	AUX
esutjss-116	220	3	fervently	fervently	ADV
esutjss-116	220	4	hoped	hope	VERB
esutjss-116	220	5	that	that	SCONJ
esutjss-116	220	6	when	when	SCONJ
esutjss-116	220	7	the	the	DET
esutjss-116	220	8	above	above	ADJ
esutjss-116	220	9	suggestions	suggestion	NOUN
esutjss-116	220	10	are	be	AUX
esutjss-116	220	11	fully	fully	ADV
esutjss-116	220	12	implemented	implement	VERB
esutjss-116	220	13	,	,	PUNCT
esutjss-116	220	14	the	the	DET
esutjss-116	220	15	local	local	ADJ
esutjss-116	220	16	government	government	NOUN
esutjss-116	220	17	will	will	AUX
esutjss-116	220	18	not	not	PART
esutjss-116	220	19	only	only	ADV
esutjss-116	220	20	improve	improve	VERB
esutjss-116	220	21	internally	internally	ADV
esutjss-116	220	22	but	but	CCONJ
esutjss-116	220	23	also	also	ADV
esutjss-116	220	24	with	with	ADP
esutjss-116	220	25	the	the	DET
esutjss-116	220	26	outside	outside	ADJ
esutjss-116	220	27	world	world	NOUN
esutjss-116	220	28	.	.	PUNCT
esutjss-116	221	1	establishment	establishment	NOUN
esutjss-116	221	2	of	of	ADP
esutjss-116	221	3	projects	project	NOUN
esutjss-116	221	4	:	:	PUNCT
esutjss-116	221	5	the	the	DET
esutjss-116	221	6	states	state	NOUN
esutjss-116	221	7	should	should	AUX
esutjss-116	221	8	embark	embark	VERB
esutjss-116	221	9	on	on	ADP
esutjss-116	221	10	the	the	DET
esutjss-116	221	11	establishment	establishment	NOUN
esutjss-116	221	12	of	of	ADP
esutjss-116	221	13	some	some	DET
esutjss-116	221	14	mini	mini	ADJ
esutjss-116	221	15	-	-	ADJ
esutjss-116	221	16	sized	sized	ADJ
esutjss-116	221	17	industries	industry	NOUN
esutjss-116	221	18	,	,	PUNCT
esutjss-116	221	19	which	which	PRON
esutjss-116	221	20	will	will	AUX
esutjss-116	221	21	provide	provide	VERB
esutjss-116	221	22	employment	employment	NOUN
esutjss-116	221	23	opportunities	opportunity	NOUN
esutjss-116	221	24	to	to	ADP
esutjss-116	221	25	the	the	DET
esutjss-116	221	26	people	people	NOUN
esutjss-116	221	27	.	.	PUNCT
esutjss-116	222	1	there	there	PRON
esutjss-116	222	2	should	should	AUX
esutjss-116	222	3	also	also	ADV
esutjss-116	222	4	be	be	AUX
esutjss-116	222	5	development	development	NOUN
esutjss-116	222	6	and	and	CCONJ
esutjss-116	222	7	improvement	improvement	NOUN
esutjss-116	222	8	in	in	ADP
esutjss-116	222	9	293	293	NUM
esutjss-116	222	10	agricultural	agricultural	ADJ
esutjss-116	222	11	ventures	venture	NOUN
esutjss-116	222	12	like	like	ADP
esutjss-116	222	13	crop	crop	NOUN
esutjss-116	222	14	farming	farming	NOUN
esutjss-116	222	15	etc	etc	X
esutjss-116	222	16	.	.	PUNCT
esutjss-116	223	1	the	the	DET
esutjss-116	223	2	participation	participation	NOUN
esutjss-116	223	3	in	in	ADP
esutjss-116	223	4	agriculture	agriculture	NOUN
esutjss-116	223	5	will	will	AUX
esutjss-116	223	6	encourage	encourage	VERB
esutjss-116	223	7	the	the	DET
esutjss-116	223	8	inhabitants	inhabitant	NOUN
esutjss-116	223	9	of	of	ADP
esutjss-116	223	10	this	this	DET
esutjss-116	223	11	local	local	ADJ
esutjss-116	223	12	government	government	NOUN
esutjss-116	223	13	area	area	NOUN
esutjss-116	223	14	to	to	PART
esutjss-116	223	15	improve	improve	VERB
esutjss-116	223	16	their	their	PRON
esutjss-116	223	17	standard	standard	NOUN
esutjss-116	223	18	of	of	ADP
esutjss-116	223	19	living	living	NOUN
esutjss-116	223	20	.	.	PUNCT
esutjss-116	224	1	revenue	revenue	NOUN
esutjss-116	224	2	management	management	NOUN
esutjss-116	224	3	:	:	PUNCT
esutjss-116	224	4	there	there	PRON
esutjss-116	224	5	is	be	VERB
esutjss-116	224	6	a	a	DET
esutjss-116	224	7	general	general	ADJ
esutjss-116	224	8	trend	trend	NOUN
esutjss-116	224	9	going	go	VERB
esutjss-116	224	10	about	about	ADP
esutjss-116	224	11	most	most	ADV
esutjss-116	224	12	governmental	governmental	ADJ
esutjss-116	224	13	establishment	establishment	NOUN
esutjss-116	224	14	,	,	PUNCT
esutjss-116	224	15	there	there	PRON
esutjss-116	224	16	are	be	VERB
esutjss-116	224	17	mismanagement	mismanagement	NOUN
esutjss-116	224	18	and	and	CCONJ
esutjss-116	224	19	embezzlement	embezzlement	NOUN
esutjss-116	224	20	.	.	PUNCT
esutjss-116	225	1	the	the	DET
esutjss-116	225	2	revenue	revenue	NOUN
esutjss-116	225	3	so	so	ADV
esutjss-116	225	4	collected	collect	VERB
esutjss-116	225	5	is	be	AUX
esutjss-116	225	6	mismanaged	mismanage	VERB
esutjss-116	225	7	by	by	ADP
esutjss-116	225	8	the	the	DET
esutjss-116	225	9	officer	officer	NOUN
esutjss-116	225	10	thereby	thereby	ADV
esutjss-116	225	11	not	not	PART
esutjss-116	225	12	making	make	VERB
esutjss-116	225	13	the	the	DET
esutjss-116	225	14	revenue	revenue	NOUN
esutjss-116	225	15	to	to	PART
esutjss-116	225	16	have	have	VERB
esutjss-116	225	17	any	any	DET
esutjss-116	225	18	effect	effect	NOUN
esutjss-116	225	19	on	on	ADP
esutjss-116	225	20	the	the	DET
esutjss-116	225	21	general	general	ADJ
esutjss-116	225	22	populace	populace	NOUN
esutjss-116	225	23	of	of	ADP
esutjss-116	225	24	the	the	DET
esutjss-116	225	25	local	local	ADJ
esutjss-116	225	26	government	government	NOUN
esutjss-116	225	27	.	.	PUNCT
esutjss-116	226	1	this	this	PRON
esutjss-116	226	2	can	can	AUX
esutjss-116	226	3	be	be	AUX
esutjss-116	226	4	reduced	reduce	VERB
esutjss-116	226	5	by	by	ADP
esutjss-116	226	6	the	the	DET
esutjss-116	226	7	centralization	centralization	NOUN
esutjss-116	226	8	of	of	ADP
esutjss-116	226	9	the	the	DET
esutjss-116	226	10	collection	collection	NOUN
esutjss-116	226	11	department	department	NOUN
esutjss-116	226	12	and	and	CCONJ
esutjss-116	226	13	rotation	rotation	NOUN
esutjss-116	226	14	of	of	ADP
esutjss-116	226	15	jobs	job	NOUN
esutjss-116	226	16	and	and	CCONJ
esutjss-116	226	17	assignments	assignment	NOUN
esutjss-116	226	18	.	.	PUNCT
esutjss-116	227	1	if	if	SCONJ
esutjss-116	227	2	a	a	DET
esutjss-116	227	3	worker	worker	NOUN
esutjss-116	227	4	is	be	AUX
esutjss-116	227	5	occupying	occupy	VERB
esutjss-116	227	6	a	a	DET
esutjss-116	227	7	particular	particular	ADJ
esutjss-116	227	8	position	position	NOUN
esutjss-116	227	9	for	for	ADP
esutjss-116	227	10	a	a	DET
esutjss-116	227	11	long	long	ADJ
esutjss-116	227	12	time	time	NOUN
esutjss-116	227	13	he	he	PRON
esutjss-116	227	14	tends	tend	VERB
esutjss-116	227	15	to	to	PART
esutjss-116	227	16	have	have	VERB
esutjss-116	227	17	all	all	DET
esutjss-116	227	18	the	the	DET
esutjss-116	227	19	ways	way	NOUN
esutjss-116	227	20	by	by	ADP
esutjss-116	227	21	which	which	PRON
esutjss-116	227	22	he	he	PRON
esutjss-116	227	23	can	can	AUX
esutjss-116	227	24	fraud	fraud	VERB
esutjss-116	227	25	the	the	DET
esutjss-116	227	26	department	department	NOUN
esutjss-116	227	27	.	.	PUNCT
esutjss-116	228	1	loyalty	loyalty	NOUN
esutjss-116	228	2	of	of	ADP
esutjss-116	228	3	tax	tax	NOUN
esutjss-116	228	4	payers	payer	NOUN
esutjss-116	228	5	:	:	PUNCT
esutjss-116	228	6	if	if	SCONJ
esutjss-116	228	7	people	people	NOUN
esutjss-116	228	8	can	can	AUX
esutjss-116	228	9	change	change	VERB
esutjss-116	228	10	their	their	PRON
esutjss-116	228	11	attitude	attitude	NOUN
esutjss-116	228	12	of	of	ADP
esutjss-116	228	13	tax	tax	NOUN
esutjss-116	228	14	evasion	evasion	NOUN
esutjss-116	228	15	,	,	PUNCT
esutjss-116	228	16	more	more	ADJ
esutjss-116	228	17	revenue	revenue	NOUN
esutjss-116	228	18	will	will	AUX
esutjss-116	228	19	be	be	AUX
esutjss-116	228	20	generated	generate	VERB
esutjss-116	228	21	.	.	PUNCT
esutjss-116	229	1	the	the	DET
esutjss-116	229	2	number	number	NOUN
esutjss-116	229	3	of	of	ADP
esutjss-116	229	4	people	people	NOUN
esutjss-116	229	5	that	that	PRON
esutjss-116	229	6	pay	pay	VERB
esutjss-116	229	7	up	up	ADP
esutjss-116	229	8	their	their	PRON
esutjss-116	229	9	dues	due	NOUN
esutjss-116	229	10	(	(	PUNCT
esutjss-116	229	11	tax	tax	NOUN
esutjss-116	229	12	)	)	PUNCT
esutjss-116	229	13	as	as	SCONJ
esutjss-116	229	14	at	at	ADP
esutjss-116	229	15	when	when	SCONJ
esutjss-116	229	16	due	due	ADJ
esutjss-116	229	17	are	be	AUX
esutjss-116	229	18	very	very	ADV
esutjss-116	229	19	small	small	ADJ
esutjss-116	229	20	compared	compare	VERB
esutjss-116	229	21	to	to	ADP
esutjss-116	229	22	the	the	DET
esutjss-116	229	23	number	number	NOUN
esutjss-116	229	24	of	of	ADP
esutjss-116	229	25	people	people	NOUN
esutjss-116	229	26	that	that	PRON
esutjss-116	229	27	are	be	AUX
esutjss-116	229	28	supposed	suppose	VERB
esutjss-116	229	29	to	to	PART
esutjss-116	229	30	pay	pay	VERB
esutjss-116	229	31	.	.	PUNCT
esutjss-116	230	1	if	if	SCONJ
esutjss-116	230	2	the	the	DET
esutjss-116	230	3	orientation	orientation	NOUN
esutjss-116	230	4	can	can	AUX
esutjss-116	230	5	change	change	VERB
esutjss-116	230	6	,	,	PUNCT
esutjss-116	230	7	it	it	PRON
esutjss-116	230	8	will	will	AUX
esutjss-116	230	9	go	go	VERB
esutjss-116	230	10	a	a	DET
esutjss-116	230	11	long	long	ADJ
esutjss-116	230	12	way	way	NOUN
esutjss-116	230	13	in	in	ADP
esutjss-116	230	14	increasing	increase	VERB
esutjss-116	230	15	the	the	DET
esutjss-116	230	16	amount	amount	NOUN
esutjss-116	230	17	of	of	ADP
esutjss-116	230	18	revenue	revenue	NOUN
esutjss-116	230	19	that	that	PRON
esutjss-116	230	20	will	will	AUX
esutjss-116	230	21	be	be	AUX
esutjss-116	230	22	generated	generate	VERB
esutjss-116	230	23	in	in	ADP
esutjss-116	230	24	the	the	DET
esutjss-116	230	25	local	local	ADJ
esutjss-116	230	26	government	government	NOUN
esutjss-116	230	27	.	.	PUNCT
esutjss-116	231	1	conclusion	conclusion	VERB
esutjss-116	231	2	the	the	DET
esutjss-116	231	3	discussion	discussion	NOUN
esutjss-116	231	4	shows	show	VERB
esutjss-116	231	5	that	that	SCONJ
esutjss-116	231	6	the	the	DET
esutjss-116	231	7	state	state	NOUN
esutjss-116	231	8	governments	government	NOUN
esutjss-116	231	9	are	be	AUX
esutjss-116	231	10	partly	partly	ADV
esutjss-116	231	11	responsible	responsible	ADJ
esutjss-116	231	12	for	for	ADP
esutjss-116	231	13	the	the	DET
esutjss-116	231	14	problem	problem	NOUN
esutjss-116	231	15	.	.	PUNCT
esutjss-116	232	1	the	the	DET
esutjss-116	232	2	reason	reason	NOUN
esutjss-116	232	3	is	be	AUX
esutjss-116	232	4	because	because	SCONJ
esutjss-116	232	5	most	most	ADJ
esutjss-116	232	6	state	state	NOUN
esutjss-116	232	7	governments	government	NOUN
esutjss-116	232	8	do	do	AUX
esutjss-116	232	9	not	not	PART
esutjss-116	232	10	tap	tap	VERB
esutjss-116	232	11	to	to	ADP
esutjss-116	232	12	the	the	DET
esutjss-116	232	13	full	full	ADJ
esutjss-116	232	14	,	,	PUNCT
esutjss-116	232	15	existing	exist	VERB
esutjss-116	232	16	internal	internal	ADJ
esutjss-116	232	17	revenue	revenue	NOUN
esutjss-116	232	18	sources	source	NOUN
esutjss-116	232	19	.	.	PUNCT
esutjss-116	233	1	they	they	PRON
esutjss-116	233	2	seem	seem	VERB
esutjss-116	233	3	to	to	PART
esutjss-116	233	4	be	be	AUX
esutjss-116	233	5	more	more	ADV
esutjss-116	233	6	interested	interested	ADJ
esutjss-116	233	7	in	in	ADP
esutjss-116	233	8	the	the	DET
esutjss-116	233	9	collection	collection	NOUN
esutjss-116	233	10	of	of	ADP
esutjss-116	233	11	the	the	DET
esutjss-116	233	12	statutory	statutory	ADJ
esutjss-116	233	13	allocations	allocation	NOUN
esutjss-116	233	14	from	from	ADP
esutjss-116	233	15	the	the	DET
esutjss-116	233	16	centre	centre	NOUN
esutjss-116	233	17	.	.	PUNCT
esutjss-116	234	1	this	this	PRON
esutjss-116	234	2	explains	explain	VERB
esutjss-116	234	3	why	why	SCONJ
esutjss-116	234	4	most	most	ADJ
esutjss-116	234	5	state	state	NOUN
esutjss-116	234	6	governments	government	NOUN
esutjss-116	234	7	have	have	AUX
esutjss-116	234	8	not	not	PART
esutjss-116	234	9	taken	take	VERB
esutjss-116	234	10	pains	pain	NOUN
esutjss-116	234	11	to	to	PART
esutjss-116	234	12	revise	revise	VERB
esutjss-116	234	13	the	the	DET
esutjss-116	234	14	relevant	relevant	ADJ
esutjss-116	234	15	laws	law	NOUN
esutjss-116	234	16	that	that	PRON
esutjss-116	234	17	concern	concern	VERB
esutjss-116	234	18	their	their	PRON
esutjss-116	234	19	internal	internal	ADJ
esutjss-116	234	20	revenue	revenue	NOUN
esutjss-116	234	21	generation	generation	NOUN
esutjss-116	234	22	and	and	CCONJ
esutjss-116	234	23	collection	collection	NOUN
esutjss-116	234	24	to	to	PART
esutjss-116	234	25	be	be	AUX
esutjss-116	234	26	in	in	ADP
esutjss-116	234	27	line	line	NOUN
esutjss-116	234	28	with	with	ADP
esutjss-116	234	29	recent	recent	ADJ
esutjss-116	234	30	development	development	NOUN
esutjss-116	234	31	or	or	CCONJ
esutjss-116	234	32	changes	change	NOUN
esutjss-116	234	33	in	in	ADP
esutjss-116	234	34	the	the	DET
esutjss-116	234	35	society	society	NOUN
esutjss-116	234	36	.	.	PUNCT
esutjss-116	235	1	furthermore	furthermore	ADV
esutjss-116	235	2	,	,	PUNCT
esutjss-116	235	3	most	most	ADJ
esutjss-116	235	4	state	state	NOUN
esutjss-116	235	5	governments	government	NOUN
esutjss-116	235	6	in	in	ADP
esutjss-116	235	7	nigeria	nigeria	PROPN
esutjss-116	235	8	today	today	NOUN
esutjss-116	235	9	have	have	AUX
esutjss-116	235	10	become	become	VERB
esutjss-116	235	11	centres	centre	NOUN
esutjss-116	235	12	or	or	CCONJ
esutjss-116	235	13	fortresses	fortress	NOUN
esutjss-116	235	14	of	of	ADP
esutjss-116	235	15	corruption	corruption	NOUN
esutjss-116	235	16	.	.	PUNCT
esutjss-116	236	1	it	it	PRON
esutjss-116	236	2	is	be	AUX
esutjss-116	236	3	thus	thus	ADV
esutjss-116	236	4	against	against	ADP
esutjss-116	236	5	this	this	DET
esutjss-116	236	6	background	background	NOUN
esutjss-116	236	7	that	that	SCONJ
esutjss-116	236	8	the	the	DET
esutjss-116	236	9	following	follow	VERB
esutjss-116	236	10	proposal	proposal	NOUN
esutjss-116	236	11	are	be	AUX
esutjss-116	236	12	made	make	VERB
esutjss-116	236	13	which	which	PRON
esutjss-116	236	14	will	will	AUX
esutjss-116	236	15	enhance	enhance	VERB
esutjss-116	236	16	revenue	revenue	NOUN
esutjss-116	236	17	generation	generation	NOUN
esutjss-116	236	18	in	in	ADP
esutjss-116	236	19	the	the	DET
esutjss-116	236	20	state	state	NOUN
esutjss-116	236	21	.	.	PUNCT
esutjss-116	237	1	among	among	ADP
esutjss-116	237	2	them	they	PRON
esutjss-116	237	3	include	include	VERB
esutjss-116	237	4	,	,	PUNCT
esutjss-116	237	5	state	state	NOUN
esutjss-116	237	6	governments	government	NOUN
esutjss-116	237	7	should	should	AUX
esutjss-116	237	8	provide	provide	VERB
esutjss-116	237	9	an	an	DET
esutjss-116	237	10	accurate	accurate	ADJ
esutjss-116	237	11	database	database	NOUN
esutjss-116	237	12	integrated	integrate	VERB
esutjss-116	237	13	with	with	ADP
esutjss-116	237	14	the	the	DET
esutjss-116	237	15	assessment	assessment	NOUN
esutjss-116	237	16	and	and	CCONJ
esutjss-116	237	17	collection	collection	NOUN
esutjss-116	237	18	system	system	NOUN
esutjss-116	237	19	which	which	PRON
esutjss-116	237	20	will	will	AUX
esutjss-116	237	21	store	store	VERB
esutjss-116	237	22	data	datum	NOUN
esutjss-116	237	23	for	for	ADP
esutjss-116	237	24	registered	register	VERB
esutjss-116	237	25	taxpayers	taxpayer	NOUN
esutjss-116	237	26	and	and	CCONJ
esutjss-116	237	27	record	record	NOUN
esutjss-116	237	28	returns	return	NOUN
esutjss-116	237	29	,	,	PUNCT
esutjss-116	237	30	assessed	assess	VERB
esutjss-116	237	31	figures	figure	NOUN
esutjss-116	237	32	and	and	CCONJ
esutjss-116	237	33	penalties	penalty	NOUN
esutjss-116	237	34	which	which	PRON
esutjss-116	237	35	will	will	AUX
esutjss-116	237	36	widen	widen	VERB
esutjss-116	237	37	the	the	DET
esutjss-116	237	38	taxpayer	taxpayer	NOUN
esutjss-116	237	39	base	base	NOUN
esutjss-116	237	40	.	.	PUNCT
esutjss-116	238	1	the	the	DET
esutjss-116	238	2	process	process	NOUN
esutjss-116	238	3	of	of	ADP
esutjss-116	238	4	tax	tax	NOUN
esutjss-116	238	5	collection	collection	NOUN
esutjss-116	238	6	and	and	CCONJ
esutjss-116	238	7	remittances	remittance	NOUN
esutjss-116	238	8	should	should	AUX
esutjss-116	238	9	be	be	AUX
esutjss-116	238	10	fully	fully	ADV
esutjss-116	238	11	automated	automate	VERB
esutjss-116	238	12	assessment	assessment	NOUN
esutjss-116	238	13	systems	system	NOUN
esutjss-116	238	14	and	and	CCONJ
esutjss-116	238	15	taxes	taxis	NOUN
esutjss-116	238	16	collection	collection	NOUN
esutjss-116	238	17	by	by	ADP
esutjss-116	238	18	state	state	NOUN
esutjss-116	238	19	mdas	mdas	PROPN
esutjss-116	238	20	internally	internally	ADV
esutjss-116	238	21	generated	generate	VERB
esutjss-116	238	22	revenue	revenue	NOUN
esutjss-116	238	23	in	in	ADP
esutjss-116	238	24	nigeria	nigeria	PROPN
esutjss-116	238	25	294	294	NUM
esutjss-116	238	26	and	and	CCONJ
esutjss-116	238	27	lgas	lgas	NOUN
esutjss-116	238	28	should	should	AUX
esutjss-116	238	29	be	be	AUX
esutjss-116	238	30	harmonized	harmonize	VERB
esutjss-116	238	31	.	.	PUNCT
esutjss-116	239	1	board	board	NOUN
esutjss-116	239	2	of	of	ADP
esutjss-116	239	3	internal	internal	ADJ
esutjss-116	239	4	revenue	revenue	NOUN
esutjss-116	239	5	should	should	AUX
esutjss-116	239	6	engage	engage	VERB
esutjss-116	239	7	the	the	DET
esutjss-116	239	8	services	service	NOUN
esutjss-116	239	9	of	of	ADP
esutjss-116	239	10	professionals	professional	NOUN
esutjss-116	239	11	to	to	PART
esutjss-116	239	12	review	review	VERB
esutjss-116	239	13	assessment	assessment	NOUN
esutjss-116	239	14	done	do	VERB
esutjss-116	239	15	by	by	ADP
esutjss-116	239	16	revenue	revenue	NOUN
esutjss-116	239	17	collection	collection	NOUN
esutjss-116	239	18	and	and	CCONJ
esutjss-116	239	19	a	a	DET
esutjss-116	239	20	high	high	ADJ
esutjss-116	239	21	level	level	NOUN
esutjss-116	239	22	of	of	ADP
esutjss-116	239	23	dialogue	dialogue	NOUN
esutjss-116	239	24	with	with	ADP
esutjss-116	239	25	all	all	DET
esutjss-116	239	26	stakeholders	stakeholder	NOUN
esutjss-116	239	27	(	(	PUNCT
esutjss-116	239	28	csos	csos	PROPN
esutjss-116	239	29	,	,	PUNCT
esutjss-116	239	30	cbo	cbo	PROPN
esutjss-116	239	31	,	,	PUNCT
esutjss-116	239	32	fbos	fbos	PROPN
esutjss-116	239	33	,	,	PUNCT
esutjss-116	239	34	traditional	traditional	ADJ
esutjss-116	239	35	institutions	institution	NOUN
esutjss-116	239	36	,	,	PUNCT
esutjss-116	239	37	market	market	NOUN
esutjss-116	239	38	associations	association	NOUN
esutjss-116	239	39	,	,	PUNCT
esutjss-116	239	40	organised	organise	VERB
esutjss-116	239	41	private	private	ADJ
esutjss-116	239	42	sector	sector	NOUN
esutjss-116	239	43	,	,	PUNCT
esutjss-116	239	44	professional	professional	ADJ
esutjss-116	239	45	organisation	organisation	NOUN
esutjss-116	239	46	,	,	PUNCT
esutjss-116	239	47	etc	etc	X
esutjss-116	239	48	)	)	PUNCT
esutjss-116	239	49	should	should	AUX
esutjss-116	239	50	be	be	AUX
esutjss-116	239	51	encouraged	encourage	VERB
esutjss-116	239	52	.	.	PUNCT
esutjss-116	240	1	continual	continual	ADJ
esutjss-116	240	2	taxpayer	taxpayer	NOUN
esutjss-116	240	3	education	education	NOUN
esutjss-116	240	4	programmes	programme	NOUN
esutjss-116	240	5	should	should	AUX
esutjss-116	240	6	be	be	AUX
esutjss-116	240	7	encouraged	encourage	VERB
esutjss-116	240	8	and	and	CCONJ
esutjss-116	240	9	taxpayers	taxpayer	NOUN
esutjss-116	240	10	advised	advise	VERB
esutjss-116	240	11	to	to	PART
esutjss-116	240	12	register	register	VERB
esutjss-116	240	13	to	to	PART
esutjss-116	240	14	avoid	avoid	VERB
esutjss-116	240	15	prosecution	prosecution	NOUN
esutjss-116	240	16	.	.	PUNCT
esutjss-116	241	1	references	reference	NOUN
esutjss-116	241	2	adedeji	adedeji	NOUN
esutjss-116	241	3	,	,	PUNCT
esutjss-116	241	4	a.(1969	a.(1969	ADV
esutjss-116	241	5	)	)	PUNCT
esutjss-116	241	6	,	,	PUNCT
esutjss-116	241	7	nigerian	nigerian	ADJ
esutjss-116	241	8	federal	federal	ADJ
esutjss-116	241	9	finance	finance	NOUN
esutjss-116	241	10	:	:	PUNCT
esutjss-116	241	11	its	its	PRON
esutjss-116	241	12	development	development	NOUN
esutjss-116	241	13	,	,	PUNCT
esutjss-116	241	14	problems	problem	NOUN
esutjss-116	241	15	and	and	CCONJ
esutjss-116	241	16	prospects	prospect	NOUN
esutjss-116	241	17	,	,	PUNCT
esutjss-116	241	18	london	london	PROPN
esutjss-116	241	19	:	:	PUNCT
esutjss-116	242	1	hutchinson	hutchinson	PROPN
esutjss-116	242	2	educational	educational	PROPN
esutjss-116	242	3	ltd	ltd	PROPN
esutjss-116	242	4	,	,	PUNCT
esutjss-116	242	5	1969	1969	NUM
esutjss-116	242	6	.	.	PUNCT
esutjss-116	243	1	adedeji	adedeji	NOUN
esutjss-116	243	2	,	,	PUNCT
esutjss-116	243	3	a.	a.	PROPN
esutjss-116	243	4	&	&	CCONJ
esutjss-116	243	5	l	l	PROPN
esutjss-116	243	6	rowland	rowland	PROPN
esutjss-116	243	7	,	,	PUNCT
esutjss-116	243	8	(	(	PUNCT
esutjss-116	243	9	1979	1979	NUM
esutjss-116	243	10	)	)	PUNCT
esutjss-116	243	11	.	.	PUNCT
esutjss-116	244	1	local	local	ADJ
esutjss-116	244	2	government	government	NOUN
esutjss-116	244	3	finance	finance	NOUN
esutjss-116	244	4	in	in	ADP
esutjss-116	244	5	nigeria	nigeria	PROPN
esutjss-116	244	6	:	:	PUNCT
esutjss-116	244	7	problems	problem	NOUN
esutjss-116	244	8	and	and	CCONJ
esutjss-116	244	9	prospects	prospect	NOUN
esutjss-116	244	10	.	.	PUNCT
esutjss-116	245	1	ile	ile	PROPN
esutjss-116	245	2	-	-	PUNCT
esutjss-116	245	3	ife	ife	PROPN
esutjss-116	245	4	.	.	PUNCT
esutjss-116	245	5	:	:	PUNCT
esutjss-116	246	1	university	university	NOUN
esutjss-116	246	2	of	of	ADP
esutjss-116	246	3	ife	ife	PROPN
esutjss-116	246	4	press	press	PROPN
esutjss-116	246	5	adekanola	adekanola	PROPN
esutjss-116	246	6	,	,	PUNCT
esutjss-116	246	7	o.	o.	PROPN
esutjss-116	246	8	,	,	PUNCT
esutjss-116	246	9	(	(	PUNCT
esutjss-116	246	10	1996	1996	NUM
esutjss-116	246	11	)	)	PUNCT
esutjss-116	246	12	.	.	PUNCT
esutjss-116	247	1	legality	legality	NOUN
esutjss-116	247	2	of	of	ADP
esutjss-116	247	3	the	the	DET
esutjss-116	247	4	appointment	appointment	NOUN
esutjss-116	247	5	of	of	ADP
esutjss-116	247	6	consultants	consultant	NOUN
esutjss-116	247	7	for	for	ADP
esutjss-116	247	8	revenue	revenue	NOUN
esutjss-116	247	9	generation	generation	NOUN
esutjss-116	247	10	.	.	PUNCT
esutjss-116	248	1	paper	paper	NOUN
esutjss-116	248	2	delivered	deliver	VERB
esutjss-116	248	3	at	at	ADP
esutjss-116	248	4	a	a	DET
esutjss-116	248	5	seminar	seminar	NOUN
esutjss-116	248	6	organized	organize	VERB
esutjss-116	248	7	by	by	ADP
esutjss-116	248	8	the	the	DET
esutjss-116	248	9	citn	citn	NOUN
esutjss-116	248	10	.	.	PUNCT
esutjss-116	249	1	adesoji	adesoji	PROPN
esutjss-116	249	2	,	,	PUNCT
esutjss-116	249	3	a.a	a.a	PROPN
esutjss-116	249	4	.	.	PROPN
esutjss-116	249	5	&	&	CCONJ
esutjss-116	249	6	chike	chike	PROPN
esutjss-116	249	7	,	,	PUNCT
esutjss-116	249	8	f.o	f.o	PROPN
esutjss-116	249	9	.	.	PROPN
esutjss-116	249	10	(	(	PUNCT
esutjss-116	249	11	2013	2013	NUM
esutjss-116	249	12	)	)	PUNCT
esutjss-116	249	13	.	.	PUNCT
esutjss-116	250	1	the	the	DET
esutjss-116	250	2	effect	effect	NOUN
esutjss-116	250	3	of	of	ADP
esutjss-116	250	4	internal	internal	ADJ
esutjss-116	250	5	revenue	revenue	NOUN
esutjss-116	250	6	generation	generation	NOUN
esutjss-116	250	7	on	on	ADP
esutjss-116	250	8	infrastructural	infrastructural	ADJ
esutjss-116	250	9	development	development	NOUN
esutjss-116	250	10	:	:	PUNCT
esutjss-116	250	11	a	a	DET
esutjss-116	250	12	study	study	NOUN
esutjss-116	250	13	of	of	ADP
esutjss-116	250	14	lagos	lago	NOUN
esutjss-116	250	15	state	state	NOUN
esutjss-116	250	16	internal	internal	ADJ
esutjss-116	250	17	revenue	revenue	NOUN
esutjss-116	250	18	service	service	PROPN
esutjss-116	250	19	”	"	PUNCT
esutjss-116	250	20	,	,	PUNCT
esutjss-116	250	21	journal	journal	NOUN
esutjss-116	250	22	of	of	ADP
esutjss-116	250	23	educational	educational	ADJ
esutjss-116	250	24	and	and	CCONJ
esutjss-116	250	25	social	social	ADJ
esutjss-116	250	26	research	research	NOUN
esutjss-116	250	27	,	,	PUNCT
esutjss-116	250	28	3(2):419	3(2):419	NUM
esutjss-116	250	29	-	-	SYM
esutjss-116	250	30	436	436	NUM
esutjss-116	250	31	.	.	PUNCT
esutjss-116	251	1	agu	agu	PROPN
esutjss-116	251	2	,	,	PUNCT
esutjss-116	251	3	c.c	c.c	PROPN
esutjss-116	251	4	.	.	PROPN
esutjss-116	251	5	(	(	PUNCT
esutjss-116	251	6	2011	2011	NUM
esutjss-116	251	7	)	)	PUNCT
esutjss-116	251	8	.	.	PUNCT
esutjss-116	252	1	fragile	fragile	ADJ
esutjss-116	252	2	states	state	NOUN
esutjss-116	252	3	!	!	PUNCT
esutjss-116	253	1	why	why	SCONJ
esutjss-116	253	2	subnational	subnational	ADJ
esutjss-116	253	3	governments	government	NOUN
esutjss-116	253	4	in	in	ADP
esutjss-116	253	5	nigeria	nigeria	PROPN
esutjss-116	253	6	can	can	AUX
esutjss-116	253	7	not	not	PART
esutjss-116	253	8	subsist	subsist	VERB
esutjss-116	253	9	on	on	ADP
esutjss-116	253	10	internally	internally	ADV
esutjss-116	253	11	generated	generate	VERB
esutjss-116	253	12	revenue	revenue	NOUN
esutjss-116	253	13	.	.	PUNCT
esutjss-116	254	1	the	the	DET
esutjss-116	254	2	iup	iup	PROPN
esutjss-116	254	3	journal	journal	NOUN
esutjss-116	254	4	of	of	ADP
esutjss-116	254	5	public	public	ADJ
esutjss-116	254	6	finance	finance	NOUN
esutjss-116	254	7	,	,	PUNCT
esutjss-116	254	8	vol	vol	NOUN
esutjss-116	254	9	.	.	PUNCT
esutjss-116	255	1	ix	ix	INTJ
esutjss-116	255	2	,	,	PUNCT
esutjss-116	255	3	no	no	INTJ
esutjss-116	255	4	.	.	NOUN
esutjss-116	255	5	1	1	NUM
esutjss-116	255	6	,	,	PUNCT
esutjss-116	255	7	pp	pp	ADJ
esutjss-116	255	8	.	.	PUNCT
esutjss-116	256	1	2553	2553	NUM
esutjss-116	256	2	.	.	PUNCT
esutjss-116	257	1	akasike	akasike	PROPN
esutjss-116	257	2	,	,	PUNCT
esutjss-116	257	3	c.	c.	PROPN
esutjss-116	257	4	(	(	PUNCT
esutjss-116	257	5	2012	2012	NUM
esutjss-116	257	6	)	)	PUNCT
esutjss-116	257	7	,	,	PUNCT
esutjss-116	257	8	“	"	PUNCT
esutjss-116	257	9	northern	northern	ADJ
esutjss-116	257	10	governors	governor	NOUN
esutjss-116	257	11	,	,	PUNCT
esutjss-116	257	12	oliver	oliver	ADJ
esutjss-116	257	13	twist	twist	NOUN
esutjss-116	257	14	on	on	ADP
esutjss-116	257	15	oil	oil	NOUN
esutjss-116	257	16	revenue	revenue	NOUN
esutjss-116	257	17	”	"	PUNCT
esutjss-116	257	18	,	,	PUNCT
esutjss-116	257	19	the	the	DET
esutjss-116	257	20	punch	punch	NOUN
esutjss-116	257	21	,	,	PUNCT
esutjss-116	257	22	march	march	PROPN
esutjss-116	257	23	7	7	NUM
esutjss-116	257	24	,	,	PUNCT
esutjss-116	257	25	alade	alade	NOUN
esutjss-116	257	26	,	,	PUNCT
esutjss-116	257	27	o.	o.	PROPN
esutjss-116	257	28	r.	r.	PROPN
esutjss-116	257	29	(	(	PUNCT
esutjss-116	257	30	2015	2015	NUM
esutjss-116	257	31	)	)	PUNCT
esutjss-116	257	32	.	.	PUNCT
esutjss-116	258	1	revenue	revenue	NOUN
esutjss-116	258	2	generation	generation	NOUN
esutjss-116	258	3	as	as	ADP
esutjss-116	258	4	a	a	DET
esutjss-116	258	5	major	major	ADJ
esutjss-116	258	6	source	source	NOUN
esutjss-116	258	7	of	of	ADP
esutjss-116	258	8	income	income	NOUN
esutjss-116	258	9	for	for	ADP
esutjss-116	258	10	the	the	DET
esutjss-116	258	11	state	state	NOUN
esutjss-116	258	12	government	government	NOUN
esutjss-116	258	13	:	:	PUNCT
esutjss-116	258	14	an	an	DET
esutjss-116	258	15	empirical	empirical	ADJ
esutjss-116	258	16	analysis	analysis	NOUN
esutjss-116	258	17	of	of	ADP
esutjss-116	258	18	two	two	NUM
esutjss-116	258	19	parastatals	parastatal	NOUN
esutjss-116	258	20	.	.	PUNCT
esutjss-116	259	1	international	international	ADJ
esutjss-116	259	2	journal	journal	PROPN
esutjss-116	259	3	of	of	ADP
esutjss-116	259	4	economics	economic	NOUN
esutjss-116	259	5	,	,	PUNCT
esutjss-116	259	6	commerce	commerce	NOUN
esutjss-116	259	7	and	and	CCONJ
esutjss-116	259	8	management	management	NOUN
esutjss-116	259	9	,	,	PUNCT
esutjss-116	259	10	(	(	PUNCT
esutjss-116	259	11	3	3	NUM
esutjss-116	259	12	)	)	PUNCT
esutjss-116	259	13	,	,	PUNCT
esutjss-116	259	14	:	:	PUNCT
esutjss-116	259	15	1346	1346	NUM
esutjss-116	259	16	-	-	SYM
esutjss-116	259	17	1366	1366	NUM
esutjss-116	259	18	.	.	PUNCT
esutjss-116	260	1	arrow	arrow	NOUN
esutjss-116	260	2	,	,	PUNCT
esutjss-116	260	3	d.	d.	PROPN
esutjss-116	260	4	(	(	PUNCT
esutjss-116	260	5	1970	1970	NUM
esutjss-116	260	6	)	)	PUNCT
esutjss-116	260	7	,	,	PUNCT
esutjss-116	260	8	“	"	PUNCT
esutjss-116	260	9	the	the	DET
esutjss-116	260	10	role	role	NOUN
esutjss-116	260	11	of	of	ADP
esutjss-116	260	12	public	public	ADJ
esutjss-116	260	13	and	and	CCONJ
esutjss-116	260	14	private	private	ADJ
esutjss-116	260	15	sectors”cited	sectors”cite	VERB
esutjss-116	260	16	in	in	ADP
esutjss-116	260	17	holcombe	holcombe	PROPN
esutjss-116	260	18	,	,	PUNCT
esutjss-116	260	19	r.g	r.g	PROPN
esutjss-116	260	20	.	.	PROPN
esutjss-116	260	21	,	,	PUNCT
esutjss-116	260	22	(	(	PUNCT
esutjss-116	260	23	1997	1997	NUM
esutjss-116	260	24	)	)	PUNCT
esutjss-116	260	25	,	,	PUNCT
esutjss-116	260	26	“	"	PUNCT
esutjss-116	260	27	a	a	DET
esutjss-116	260	28	theory	theory	NOUN
esutjss-116	260	29	of	of	ADP
esutjss-116	260	30	the	the	DET
esutjss-116	260	31	theory	theory	NOUN
esutjss-116	260	32	of	of	ADP
esutjss-116	260	33	public	public	ADJ
esutjss-116	260	34	good	good	NOUN
esutjss-116	260	35	”	"	PUNCT
esutjss-116	260	36	.	.	PUNCT
esutjss-116	261	1	review	review	NOUN
esutjss-116	261	2	of	of	ADP
esutjss-116	261	3	australian	australian	ADJ
esutjss-116	261	4	economics	economic	NOUN
esutjss-116	261	5	1.10	1.10	NUM
esutjss-116	261	6	(	(	PUNCT
esutjss-116	261	7	1	1	NUM
esutjss-116	261	8	)	)	PUNCT
esutjss-116	261	9	1	1	NUM
esutjss-116	261	10	-	-	SYM
esutjss-116	261	11	22	22	NUM
esutjss-116	261	12	.	.	PUNCT
esutjss-116	262	1	cbn	cbn	PROPN
esutjss-116	262	2	economic	economic	ADJ
esutjss-116	262	3	report	report	NOUN
esutjss-116	262	4	february	february	PROPN
esutjss-116	262	5	“	"	PUNCT
esutjss-116	262	6	2	2	NUM
esutjss-116	262	7	may	may	PROPN
esutjss-116	262	8	2014	2014	NUM
esutjss-116	262	9	,	,	PUNCT
esutjss-116	262	10	”	"	PUNCT
esutjss-116	262	11	http://	http://	PROPN
esutjss-116	262	12	media.premiumtimesng.com/wpcontent/files/2014/05/cbn-report-on-oil-revenue-feb14-721x1080.png	media.premiumtimesng.com/wpcontent/files/2014/05/cbn-report-on-oil-revenue-feb14-721x1080.png	PROPN
esutjss-116	262	13	,	,	PUNCT
esutjss-116	262	14	2014	2014	NUM
esutjss-116	262	15	.	.	PUNCT
esutjss-116	263	1	eme	eme	NOUN
esutjss-116	263	2	,	,	PUNCT
esutjss-116	263	3	o.	o.	NOUN
esutjss-116	263	4	and	and	CCONJ
esutjss-116	263	5	elekwa	elekwa	PROPN
esutjss-116	263	6	,	,	PUNCT
esutjss-116	263	7	n.{2014	n.{2014	NOUN
esutjss-116	263	8	}	}	PUNCT
esutjss-116	263	9	,	,	PUNCT
esutjss-116	263	10	“	"	PUNCT
esutjss-116	263	11	internal	internal	ADJ
esutjss-116	263	12	revenue	revenue	NOUN
esutjss-116	263	13	leakages	leakage	NOUN
esutjss-116	263	14	prevention	prevention	NOUN
esutjss-116	263	15	and	and	CCONJ
esutjss-116	263	16	control	control	NOUN
esutjss-116	263	17	in	in	ADP
esutjss-116	263	18	the	the	DET
esutjss-116	263	19	local	local	ADJ
esutjss-116	263	20	government	government	NOUN
esutjss-116	263	21	system	system	NOUN
esutjss-116	263	22	”	"	PUNCT
esutjss-116	263	23	.	.	PUNCT
esutjss-116	264	1	,	,	PUNCT
esutjss-116	264	2	global	global	ADJ
esutjss-116	264	3	journal	journal	NOUN
esutjss-116	264	4	of	of	ADP
esutjss-116	264	5	management	management	NOUN
esutjss-116	264	6	and	and	CCONJ
esutjss-116	264	7	business	business	NOUN
esutjss-116	264	8	research	research	NOUN
esutjss-116	264	9	:	:	PUNCT
esutjss-116	264	10	a	a	DET
esutjss-116	264	11	administration	administration	NOUN
esutjss-116	264	12	and	and	CCONJ
esutjss-116	264	13	management	management	NOUN
esutjss-116	264	14	.	.	PUNCT
esutjss-116	265	1	vol.14	vol.14	NOUN
esutjss-116	265	2	,	,	PUNCT
esutjss-116	265	3	issue	issue	VERB
esutjss-116	265	4	4	4	NUM
esutjss-116	265	5	.	.	NOUN
esutjss-116	265	6	295	295	NUM
esutjss-116	265	7	eme	eme	X
esutjss-116	265	8	,	,	PUNCT
esutjss-116	265	9	o.i	o.i	PROPN
esutjss-116	265	10	.	.	PROPN
esutjss-116	265	11	,emeh	,emeh	PROPN
esutjss-116	265	12	,	,	PUNCT
esutjss-116	265	13	j	j	PROPN
esutjss-116	265	14	&	&	CCONJ
esutjss-116	265	15	onyishi	onyishi	PROPN
esutjss-116	265	16	,	,	PUNCT
esutjss-116	265	17	a.o	a.o	PROPN
esutjss-116	265	18	(	(	PUNCT
esutjss-116	265	19	2012	2012	NUM
esutjss-116	265	20	)	)	PUNCT
esutjss-116	265	21	,	,	PUNCT
esutjss-116	265	22	‘	'	PUNCT
esutjss-116	265	23	issues	issue	NOUN
esutjss-116	265	24	in	in	ADP
esutjss-116	265	25	nigeria	nigeria	PROPN
esutjss-116	265	26	fiscal	fiscal	ADJ
esutjss-116	265	27	federalism	federalism	NOUN
esutjss-116	265	28	:	:	PUNCT
esutjss-116	265	29	the	the	DET
esutjss-116	265	30	relationship	relationship	NOUN
esutjss-116	265	31	between	between	ADP
esutjss-116	265	32	the	the	DET
esutjss-116	265	33	principle	principle	NOUN
esutjss-116	265	34	of	of	ADP
esutjss-116	265	35	derivation	derivation	NOUN
esutjss-116	265	36	and	and	CCONJ
esutjss-116	265	37	resource	resource	NOUN
esutjss-116	265	38	control	control	NOUN
esutjss-116	265	39	”	"	PUNCT
esutjss-116	265	40	,	,	PUNCT
esutjss-116	265	41	arabian	arabian	ADJ
esutjss-116	265	42	journal	journal	NOUN
esutjss-116	265	43	of	of	ADP
esutjss-116	265	44	business	business	NOUN
esutjss-116	265	45	andmanagement	andmanagement	PROPN
esutjss-116	265	46	review	review	PROPN
esutjss-116	265	47	,	,	PUNCT
esutjss-116	265	48	1(5	1(5	NUM
esutjss-116	265	49	):	):	PUNCT
esutjss-116	265	50	78	78	NUM
esutjss-116	265	51	-	-	SYM
esutjss-116	265	52	9	9	NUM
esutjss-116	265	53	?	?	PUNCT
esutjss-116	265	54	?	?	PUNCT
esutjss-116	265	55	.	.	PUNCT
esutjss-116	266	1	erikume	erikume	PROPN
esutjss-116	266	2	,	,	PUNCT
esutjss-116	266	3	k.	k.	PROPN
esutjss-116	266	4	(	(	PUNCT
esutjss-116	266	5	2016	2016	NUM
esutjss-116	266	6	)	)	PUNCT
esutjss-116	266	7	.	.	PUNCT
esutjss-116	267	1	taxation	taxation	NOUN
esutjss-116	267	2	and	and	CCONJ
esutjss-116	267	3	governance	governance	NOUN
esutjss-116	267	4	–	–	PUNCT
esutjss-116	267	5	part	part	NOUN
esutjss-116	267	6	1	1	NUM
esutjss-116	267	7	(	(	PUNCT
esutjss-116	267	8	political	political	ADJ
esutjss-116	267	9	leadership	leadership	NOUN
esutjss-116	267	10	)	)	PUNCT
esutjss-116	267	11	.	.	PUNCT
esutjss-116	268	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
esutjss-116	268	2	(	(	PUNCT
esutjss-116	268	3	www.pwcnigeria.typepad.com	www.pwcnigeria.typepad.com	NOUN
esutjss-116	268	4	)	)	PUNCT
esutjss-116	268	5	murana	murana	PROPN
esutjss-116	268	6	,	,	PUNCT
esutjss-116	268	7	a.	a.	NOUN
esutjss-116	268	8	o.	o.	PROPN
esutjss-116	268	9	(	(	PUNCT
esutjss-116	268	10	2016	2016	NUM
esutjss-116	268	11	)	)	PUNCT
esutjss-116	268	12	.	.	PUNCT
esutjss-116	269	1	local	local	ADJ
esutjss-116	269	2	government	government	NOUN
esutjss-116	269	3	finance	finance	NOUN
esutjss-116	269	4	in	in	ADP
esutjss-116	269	5	nigeria	nigeria	PROPN
esutjss-116	269	6	:	:	PUNCT
esutjss-116	269	7	a	a	DET
esutjss-116	269	8	case	case	NOUN
esutjss-116	269	9	study	study	NOUN
esutjss-116	269	10	of	of	ADP
esutjss-116	269	11	iwo	iwo	PROPN
esutjss-116	269	12	local	local	ADJ
esutjss-116	269	13	government	government	NOUN
esutjss-116	269	14	area	area	NOUN
esutjss-116	269	15	of	of	ADP
esutjss-116	269	16	osun	osun	PROPN
esutjss-116	269	17	state	state	PROPN
esutjss-116	269	18	.	.	PUNCT
esutjss-116	270	1	public	public	ADJ
esutjss-116	270	2	policy	policy	NOUN
esutjss-116	270	3	and	and	CCONJ
esutjss-116	270	4	administration	administration	NOUN
esutjss-116	270	5	research	research	PROPN
esutjss-116	270	6	vol.6	vol.6	PROPN
esutjss-116	270	7	,	,	PUNCT
esutjss-116	270	8	(	(	PUNCT
esutjss-116	270	9	6	6	NUM
esutjss-116	270	10	)	)	PUNCT
esutjss-116	270	11	,	,	PUNCT
esutjss-116	270	12	52	52	NUM
esutjss-116	270	13	-	-	SYM
esutjss-116	270	14	64	64	NUM
esutjss-116	270	15	.	.	PUNCT
esutjss-116	271	1	musgrave	musgrave	PROPN
esutjss-116	271	2	,	,	PUNCT
esutjss-116	271	3	n.	n.	PROPN
esutjss-116	271	4	(	(	PUNCT
esutjss-116	271	5	1959	1959	NUM
esutjss-116	271	6	)	)	PUNCT
esutjss-116	271	7	,	,	PUNCT
esutjss-116	271	8	“	"	PUNCT
esutjss-116	271	9	public	public	ADJ
esutjss-116	271	10	finance	finance	NOUN
esutjss-116	271	11	”	"	PUNCT
esutjss-116	271	12	.	.	PUNCT
esutjss-116	271	13	cited	cite	VERB
esutjss-116	271	14	in	in	ADP
esutjss-116	271	15	holcombe	holcombe	PROPN
esutjss-116	271	16	,	,	PUNCT
esutjss-116	271	17	r.g	r.g	PROPN
esutjss-116	271	18	.	.	PROPN
esutjss-116	271	19	,	,	PUNCT
esutjss-116	271	20	(	(	PUNCT
esutjss-116	271	21	1997	1997	NUM
esutjss-116	271	22	)	)	PUNCT
esutjss-116	271	23	,	,	PUNCT
esutjss-116	271	24	“	"	PUNCT
esutjss-116	271	25	a	a	DET
esutjss-116	271	26	theory	theory	NOUN
esutjss-116	271	27	of	of	ADP
esutjss-116	271	28	the	the	DET
esutjss-116	271	29	theory	theory	NOUN
esutjss-116	271	30	of	of	ADP
esutjss-116	271	31	public	public	ADJ
esutjss-116	271	32	good	good	NOUN
esutjss-116	271	33	”	"	PUNCT
esutjss-116	271	34	.	.	PUNCT
esutjss-116	272	1	review	review	NOUN
esutjss-116	272	2	of	of	ADP
esutjss-116	272	3	australian	australian	ADJ
esutjss-116	272	4	economics	economic	NOUN
esutjss-116	272	5	1.10	1.10	NUM
esutjss-116	272	6	(	(	PUNCT
esutjss-116	272	7	1	1	NUM
esutjss-116	272	8	)	)	PUNCT
esutjss-116	272	9	1	1	NUM
esutjss-116	272	10	-	-	SYM
esutjss-116	272	11	22	22	NUM
esutjss-116	272	12	.	.	PUNCT
esutjss-116	273	1	musgrave	musgrave	PROPN
esutjss-116	273	2	,	,	PUNCT
esutjss-116	273	3	r.a	r.a	PROPN
esutjss-116	273	4	.	.	PROPN
esutjss-116	273	5	(	(	PUNCT
esutjss-116	273	6	1973	1973	NUM
esutjss-116	273	7	)	)	PUNCT
esutjss-116	273	8	.	.	PUNCT
esutjss-116	274	1	fiscal	fiscal	ADJ
esutjss-116	274	2	systems	system	NOUN
esutjss-116	274	3	,	,	PUNCT
esutjss-116	274	4	new	new	PROPN
esutjss-116	274	5	haven	haven	PROPN
esutjss-116	274	6	connecticut	connecticut	PROPN
esutjss-116	274	7	:	:	PUNCT
esutjss-116	274	8	yale	yale	PROPN
esutjss-116	274	9	university	university	PROPN
esutjss-116	274	10	press	press	NOUN
esutjss-116	274	11	.	.	PUNCT
esutjss-116	275	1	nigeria	nigeria	PROPN
esutjss-116	275	2	governor	governor	PROPN
esutjss-116	275	3	’s	’s	PART
esutjss-116	275	4	forum	forum	NOUN
esutjss-116	275	5	(	(	PUNCT
esutjss-116	275	6	2012	2012	NUM
esutjss-116	275	7	)	)	PUNCT
esutjss-116	275	8	,	,	PUNCT
esutjss-116	275	9	“	"	PUNCT
esutjss-116	275	10	improving	improve	VERB
esutjss-116	275	11	revenue	revenue	NOUN
esutjss-116	275	12	generation	generation	NOUN
esutjss-116	275	13	through	through	ADP
esutjss-116	275	14	taxation	taxation	NOUN
esutjss-116	275	15	in	in	ADP
esutjss-116	275	16	nigeria	nigeria	PROPN
esutjss-116	275	17	.	.	PUNCT
esutjss-116	275	18	”	"	PUNCT
esutjss-116	276	1	workshop	workshop	NOUN
esutjss-116	276	2	communiqué	communiqué	NOUN
esutjss-116	276	3	.	.	PUNCT
esutjss-116	277	1	abuja	abuja	PROPN
esutjss-116	277	2	.	.	PUNCT
esutjss-116	278	1	dfid	dfid	PROPN
esutjss-116	278	2	?	?	PUNCT
esutjss-116	278	3	?	?	PUNCT
esutjss-116	278	4	?	?	PUNCT
esutjss-116	279	1	p.2	p.2	X
esutjss-116	279	2	.	.	PUNCT
esutjss-116	280	1	olaoye	olaoye	PROPN
esutjss-116	280	2	,	,	PUNCT
esutjss-116	280	3	f.o	f.o	PROPN
esutjss-116	280	4	.	.	PROPN
esutjss-116	280	5	&	&	CCONJ
esutjss-116	280	6	bankole	bankole	PROPN
esutjss-116	280	7	,	,	PUNCT
esutjss-116	280	8	t.	t.	PROPN
esutjss-116	280	9	(	(	PUNCT
esutjss-116	280	10	2019	2019	NUM
esutjss-116	280	11	)	)	PUNCT
esutjss-116	280	12	statutory	statutory	ADJ
esutjss-116	280	13	allocation	allocation	NOUN
esutjss-116	280	14	and	and	CCONJ
esutjss-116	280	15	budget	budget	NOUN
esutjss-116	280	16	implementation	implementation	NOUN
esutjss-116	280	17	in	in	ADP
esutjss-116	280	18	southwest	southwest	PROPN
esutjss-116	280	19	nigeria	nigeria	PROPN
esutjss-116	280	20	.	.	PUNCT
esutjss-116	281	1	open	open	ADJ
esutjss-116	281	2	journal	journal	PROPN
esutjss-116	281	3	of	of	ADP
esutjss-116	281	4	social	social	ADJ
esutjss-116	281	5	sciences	science	NOUN
esutjss-116	281	6	(	(	PUNCT
esutjss-116	281	7	7),:125135.https://doi.org/10.4236	7),:125135.https://doi.org/10.4236	NUM
esutjss-116	281	8	/	/	SYM
esutjss-116	281	9	jss.2019.77012	jss.2019.77012	NOUN
esutjss-116	281	10	olusola	olusola	PROPN
esutjss-116	281	11	,	,	PUNCT
esutjss-116	281	12	o.o	o.o	PROPN
esutjss-116	281	13	.	.	PROPN
esutjss-116	281	14	(	(	PUNCT
esutjss-116	281	15	2011	2011	NUM
esutjss-116	281	16	):	):	PUNCT
esutjss-116	281	17	boosting	boost	VERB
esutjss-116	281	18	‘	'	PUNCT
esutjss-116	281	19	internally	internally	ADV
esutjss-116	281	20	generated	generate	VERB
esutjss-116	281	21	revenue	revenue	NOUN
esutjss-116	281	22	of	of	ADP
esutjss-116	281	23	local	local	ADJ
esutjss-116	281	24	governments	government	NOUN
esutjss-116	281	25	in	in	ADP
esutjss-116	281	26	ogun	ogun	PROPN
esutjss-116	281	27	state	state	PROPN
esutjss-116	281	28	,	,	PUNCT
esutjss-116	281	29	nigeria	nigeria	PROPN
esutjss-116	281	30	:	:	PUNCT
esutjss-116	281	31	european	european	PROPN
esutjss-116	281	32	journal	journal	PROPN
esutjss-116	281	33	of	of	ADP
esutjss-116	281	34	humanities	humanity	NOUN
esutjss-116	281	35	and	and	CCONJ
esutjss-116	281	36	social	social	ADJ
esutjss-116	281	37	sciences	science	NOUN
esutjss-116	281	38	,	,	PUNCT
esutjss-116	281	39	8(1	8(1	NOUN
esutjss-116	281	40	)	)	PUNCT
esutjss-116	281	41	,	,	PUNCT
esutjss-116	281	42	:	:	PUNCT
esutjss-116	281	43	339	339	NUM
esutjss-116	281	44	-	-	SYM
esutjss-116	281	45	348	348	NUM
esutjss-116	281	46	.	.	PUNCT
esutjss-116	282	1	oshisami	oshisami	NOUN
esutjss-116	282	2	,	,	PUNCT
esutjss-116	282	3	k.	k.	PROPN
esutjss-116	282	4	(	(	PUNCT
esutjss-116	282	5	1992	1992	NUM
esutjss-116	282	6	)	)	PUNCT
esutjss-116	282	7	.	.	PUNCT
esutjss-116	283	1	government	government	NOUN
esutjss-116	283	2	accounting	accounting	NOUN
esutjss-116	283	3	and	and	CCONJ
esutjss-116	283	4	financial	financial	ADJ
esutjss-116	283	5	control	control	NOUN
esutjss-116	283	6	.	.	PUNCT
esutjss-116	284	1	ibadan	ibadan	PROPN
esutjss-116	284	2	:	:	PUNCT
esutjss-116	284	3	spectrum	spectrum	PROPN
esutjss-116	284	4	books	books	PROPN
esutjss-116	284	5	ltd	ltd	PROPN
esutjss-116	284	6	.	.	PROPN
esutjss-116	284	7	onah	onah	PROPN
esutjss-116	284	8	,	,	PUNCT
esutjss-116	284	9	f.	f.	PROPN
esutjss-116	284	10	e.	e.	PROPN
esutjss-116	284	11	(	(	PUNCT
esutjss-116	284	12	ed	ed	NOUN
esutjss-116	284	13	.	.	PUNCT
esutjss-116	284	14	)	)	PUNCT
esutjss-116	285	1	(	(	PUNCT
esutjss-116	285	2	2006	2006	NUM
esutjss-116	285	3	)	)	PUNCT
esutjss-116	285	4	.	.	PUNCT
esutjss-116	286	1	fiscal	fiscal	ADJ
esutjss-116	286	2	federalism	federalism	NOUN
esutjss-116	286	3	in	in	ADP
esutjss-116	286	4	nigeria	nigeria	PROPN
esutjss-116	286	5	.	.	PUNCT
esutjss-116	287	1	nsukka	nsukka	VERB
esutjss-116	287	2	:	:	PUNCT
esutjss-116	287	3	great	great	ADJ
esutjss-116	287	4	ap	ap	PROPN
esutjss-116	287	5	publishers	publisher	VERB
esutjss-116	287	6	osita	osita	PROPN
esutjss-116	287	7	,	,	PUNCT
esutjss-116	287	8	a.	a.	NOUN
esutjss-116	287	9	(	(	PUNCT
esutjss-116	287	10	2004	2004	NUM
esutjss-116	287	11	)	)	PUNCT
esutjss-116	287	12	.	.	PUNCT
esutjss-116	288	1	taxation	taxation	NOUN
esutjss-116	288	2	and	and	CCONJ
esutjss-116	288	3	tax	tax	NOUN
esutjss-116	288	4	management	management	NOUN
esutjss-116	288	5	in	in	ADP
esutjss-116	288	6	nigeria	nigeria	PROPN
esutjss-116	288	7	.	.	PUNCT
esutjss-116	289	1	enugu	enugu	PROPN
esutjss-116	289	2	:	:	PUNCT
esutjss-116	289	3	meridian	meridian	PROPN
esutjss-116	289	4	association	association	NOUN
esutjss-116	289	5	publishers	publisher	NOUN
esutjss-116	289	6	.	.	PUNCT
esutjss-116	290	1	rabiu	rabiu	NOUN
esutjss-116	290	2	,	,	PUNCT
esutjss-116	290	3	s.a	s.a	PROPN
esutjss-116	290	4	,	,	PUNCT
esutjss-116	290	5	(	(	PUNCT
esutjss-116	290	6	2004	2004	NUM
esutjss-116	290	7	):	):	PUNCT
esutjss-116	290	8	personal	personal	ADJ
esutjss-116	290	9	income	income	NOUN
esutjss-116	290	10	tax	tax	NOUN
esutjss-116	290	11	in	in	ADP
esutjss-116	290	12	nigeria	nigeria	PROPN
esutjss-116	290	13	:	:	PUNCT
esutjss-116	290	14	procedures	procedure	NOUN
esutjss-116	290	15	and	and	CCONJ
esutjss-116	290	16	problem	problem	NOUN
esutjss-116	290	17	.	.	PUNCT
esutjss-116	291	1	1st	1st	PROPN
esutjss-116	291	2	edition	edition	PROPN
esutjss-116	291	3	.	.	PUNCT
esutjss-116	292	1	lagos	lago	NOUN
esutjss-116	292	2	:	:	PUNCT
esutjss-116	292	3	adebanyo	adebanyo	NOUN
esutjss-116	292	4	publishers	publisher	NOUN
esutjss-116	292	5	.	.	PUNCT
esutjss-116	293	1	samuelson	samuelson	PROPN
esutjss-116	293	2	,	,	PUNCT
esutjss-116	293	3	p.	p.	PROPN
esutjss-116	293	4	(	(	PUNCT
esutjss-116	293	5	1955	1955	NUM
esutjss-116	293	6	)	)	PUNCT
esutjss-116	293	7	the	the	DET
esutjss-116	293	8	theory	theory	NOUN
esutjss-116	293	9	of	of	ADP
esutjss-116	293	10	public	public	ADJ
esutjss-116	293	11	goods	good	NOUN
esutjss-116	293	12	”	"	PUNCT
esutjss-116	293	13	.	.	PUNCT
esutjss-116	293	14	cited	cite	VERB
esutjss-116	293	15	in	in	ADP
esutjss-116	293	16	holcombe	holcombe	PROPN
esutjss-116	293	17	,	,	PUNCT
esutjss-116	293	18	r.g	r.g	PROPN
esutjss-116	293	19	.	.	PROPN
esutjss-116	293	20	,	,	PUNCT
esutjss-116	293	21	(	(	PUNCT
esutjss-116	293	22	1997	1997	NUM
esutjss-116	293	23	)	)	PUNCT
esutjss-116	293	24	,	,	PUNCT
esutjss-116	293	25	“	"	PUNCT
esutjss-116	293	26	a	a	DET
esutjss-116	293	27	theory	theory	NOUN
esutjss-116	293	28	of	of	ADP
esutjss-116	293	29	the	the	DET
esutjss-116	293	30	theory	theory	NOUN
esutjss-116	293	31	of	of	ADP
esutjss-116	293	32	public	public	ADJ
esutjss-116	293	33	good	good	NOUN
esutjss-116	293	34	”	"	PUNCT
esutjss-116	293	35	.	.	PUNCT
esutjss-116	294	1	review	review	NOUN
esutjss-116	294	2	of	of	ADP
esutjss-116	294	3	australian	australian	ADJ
esutjss-116	294	4	economics	economic	NOUN
esutjss-116	294	5	1.10	1.10	NUM
esutjss-116	294	6	(	(	PUNCT
esutjss-116	294	7	1	1	NUM
esutjss-116	294	8	)	)	PUNCT
esutjss-116	294	9	1	1	NUM
esutjss-116	294	10	-	-	SYM
esutjss-116	294	11	22	22	NUM
esutjss-116	294	12	.	.	PUNCT
esutjss-116	295	1	samuelson	samuelson	PROPN
esutjss-116	295	2	,	,	PUNCT
esutjss-116	295	3	p.	p.	PROPN
esutjss-116	295	4	,	,	PUNCT
esutjss-116	295	5	(	(	PUNCT
esutjss-116	295	6	1954	1954	NUM
esutjss-116	295	7	)	)	PUNCT
esutjss-116	295	8	,	,	PUNCT
esutjss-116	295	9	“	"	PUNCT
esutjss-116	295	10	the	the	DET
esutjss-116	295	11	pure	pure	ADJ
esutjss-116	295	12	theory	theory	NOUN
esutjss-116	295	13	of	of	ADP
esutjss-116	295	14	public	public	ADJ
esutjss-116	295	15	expenditure	expenditure	NOUN
esutjss-116	295	16	”	"	PUNCT
esutjss-116	295	17	.	.	PUNCT
esutjss-116	295	18	cited	cite	VERB
esutjss-116	295	19	in	in	ADP
esutjss-116	295	20	holcombe	holcombe	PROPN
esutjss-116	295	21	,	,	PUNCT
esutjss-116	295	22	r.g	r.g	PROPN
esutjss-116	295	23	.	.	PROPN
esutjss-116	295	24	,	,	PUNCT
esutjss-116	295	25	(	(	PUNCT
esutjss-116	295	26	1997	1997	NUM
esutjss-116	295	27	)	)	PUNCT
esutjss-116	295	28	,	,	PUNCT
esutjss-116	295	29	“	"	PUNCT
esutjss-116	295	30	a	a	DET
esutjss-116	295	31	theory	theory	NOUN
esutjss-116	295	32	of	of	ADP
esutjss-116	295	33	the	the	DET
esutjss-116	295	34	theory	theory	NOUN
esutjss-116	295	35	of	of	ADP
esutjss-116	295	36	public	public	ADJ
esutjss-116	295	37	good	good	NOUN
esutjss-116	295	38	”	"	PUNCT
esutjss-116	295	39	.	.	PUNCT
esutjss-116	296	1	review	review	NOUN
esutjss-116	296	2	of	of	ADP
esutjss-116	296	3	australian	australian	ADJ
esutjss-116	296	4	economics	economic	NOUN
esutjss-116	296	5	1.10	1.10	NUM
esutjss-116	296	6	(	(	PUNCT
esutjss-116	296	7	1	1	NUM
esutjss-116	296	8	)	)	PUNCT
esutjss-116	296	9	1	1	NUM
esutjss-116	296	10	-	-	SYM
esutjss-116	296	11	22	22	NUM
esutjss-116	296	12	.	.	PUNCT
esutjss-116	297	1	http://www.pwcnigeria.typepad.com/	http://www.pwcnigeria.typepad.com/	PROPN
esutjss-116	297	2	internally	internally	ADV
esutjss-116	297	3	generated	generate	VERB
esutjss-116	297	4	revenue	revenue	NOUN
esutjss-116	297	5	in	in	ADP
esutjss-116	297	6	nigeria	nigeria	PROPN
esutjss-116	297	7	296	296	NUM
esutjss-116	297	8	weingast	weingast	NOUN
esutjss-116	297	9	,	,	PUNCT
esutjss-116	297	10	i.	i.	NOUN
esutjss-116	297	11	(	(	PUNCT
esutjss-116	297	12	1995	1995	NUM
esutjss-116	297	13	)	)	PUNCT
esutjss-116	297	14	,	,	PUNCT
esutjss-116	297	15	“	"	PUNCT
esutjss-116	297	16	intergovernmental	intergovernmental	ADJ
esutjss-116	297	17	financial	financial	ADJ
esutjss-116	297	18	transfer	transfer	NOUN
esutjss-116	297	19	”	"	PUNCT
esutjss-116	297	20	,	,	PUNCT
esutjss-116	297	21	cited	cite	VERB
esutjss-116	297	22	in	in	ADP
esutjss-116	297	23	bailey	bailey	PROPN
esutjss-116	297	24	,	,	PUNCT
esutjss-116	297	25	s.j	s.j	PROPN
esutjss-116	297	26	.	.	PROPN
esutjss-116	298	1	(	(	PUNCT
esutjss-116	298	2	2002	2002	NUM
esutjss-116	298	3	)	)	PUNCT
esutjss-116	298	4	.	.	PUNCT
esutjss-116	299	1	public	public	ADJ
esutjss-116	299	2	sector	sector	NOUN
esutjss-116	299	3	economics	economic	NOUN
esutjss-116	299	4	:	:	PUNCT
esutjss-116	299	5	theory	theory	NOUN
esutjss-116	299	6	,	,	PUNCT
esutjss-116	299	7	policy	policy	NOUN
esutjss-116	299	8	and	and	CCONJ
esutjss-116	299	9	practice	practice	NOUN
esutjss-116	299	10	.	.	PUNCT
esutjss-116	300	1	(	(	PUNCT
esutjss-116	300	2	2nd	2nd	ADJ
esutjss-116	300	3	ed	ed	NOUN
esutjss-116	300	4	.	.	PUNCT
esutjss-116	300	5	)	)	PUNCT
esutjss-116	301	1	hampshire	hampshire	PROPN
esutjss-116	301	2	:	:	PUNCT
esutjss-116	302	1	palmgrave	palmgrave	VERB
esutjss-116	302	2	.	.	PUNCT
esutjss-116	302	3	whiskey	whiskey	NOUN
esutjss-116	302	4	,	,	PUNCT
esutjss-116	302	5	a.	a.	NOUN
esutjss-116	302	6	(	(	PUNCT
esutjss-116	302	7	2014	2014	NUM
esutjss-116	302	8	)	)	PUNCT
esutjss-116	302	9	.	.	PUNCT
esutjss-116	303	1	the	the	DET
esutjss-116	303	2	south	south	PROPN
esutjss-116	303	3	south	south	PROPN
esutjss-116	303	4	position	position	NOUN
esutjss-116	303	5	:	:	PUNCT
esutjss-116	303	6	a	a	DET
esutjss-116	303	7	stitch	stitch	NOUN
esutjss-116	303	8	in	in	ADP
esutjss-116	303	9	time	time	NOUN
esutjss-116	303	10	saves	save	VERB
esutjss-116	303	11	nine	nine	NUM
esutjss-116	303	12	.	.	PUNCT
esutjss-116	304	1	the	the	DET
esutjss-116	304	2	vanguard	vanguard	NOUN
esutjss-116	304	3	,	,	PUNCT
esutjss-116	304	4	5	5	NUM
esutjss-116	304	5	june	june	PROPN
esutjss-116	304	6	,	,	PUNCT
esutjss-116	304	7	2014	2014	NUM
esutjss-116	304	8	.	.	PUNCT