id	sid	tid	token	lemma	pos
faba-153	1	1	14	14	NUM
faba-153	1	2	finance	finance	NOUN
faba-153	1	3	,	,	PUNCT
faba-153	1	4	accounting	accounting	NOUN
faba-153	1	5	and	and	CCONJ
faba-153	1	6	business	business	NOUN
faba-153	1	7	analysis	analysis	NOUN
faba-153	1	8	volume	volume	NOUN
faba-153	1	9	5	5	NUM
faba-153	1	10	issue	issue	NOUN
faba-153	1	11	1	1	NUM
faba-153	1	12	,	,	PUNCT
faba-153	1	13	2023	2023	NUM
faba-153	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-153	1	15	issn	issn	VERB
faba-153	1	16	2603	2603	NUM
faba-153	1	17	-	-	SYM
faba-153	1	18	5324	5324	NUM
faba-153	1	19	tax	tax	NOUN
faba-153	1	20	knowledge	knowledge	NOUN
faba-153	1	21	,	,	PUNCT
faba-153	1	22	tax	tax	NOUN
faba-153	1	23	complexity	complexity	NOUN
faba-153	1	24	and	and	CCONJ
faba-153	1	25	tax	tax	NOUN
faba-153	1	26	compliance	compliance	NOUN
faba-153	1	27	in	in	ADP
faba-153	1	28	south	south	PROPN
faba-153	1	29	africa	africa	PROPN
faba-153	1	30	baneng	baneng	PROPN
faba-153	1	31	naape	naape	PROPN
faba-153	1	32	department	department	PROPN
faba-153	1	33	of	of	ADP
faba-153	1	34	economics	economic	NOUN
faba-153	1	35	,	,	PUNCT
faba-153	1	36	university	university	NOUN
faba-153	1	37	of	of	ADP
faba-153	1	38	the	the	DET
faba-153	1	39	witwatersrand	witwatersrand	NOUN
faba-153	1	40	,	,	PUNCT
faba-153	1	41	johannesburg	johannesburg	PROPN
faba-153	1	42	,	,	PUNCT
faba-153	1	43	south	south	PROPN
faba-153	1	44	africa	africa	PROPN
faba-153	1	45	info	info	NOUN
faba-153	1	46	articles	article	NOUN
faba-153	1	47	abstract	abstract	ADJ
faba-153	1	48	history	history	NOUN
faba-153	1	49	article	article	NOUN
faba-153	1	50	:	:	PUNCT
faba-153	1	51	submitted	submit	VERB
faba-153	1	52	15	15	NUM
faba-153	1	53	may	may	AUX
faba-153	1	54	2023	2023	NUM
faba-153	1	55	revised	revise	VERB
faba-153	1	56	30	30	NUM
faba-153	1	57	may	may	AUX
faba-153	1	58	2023	2023	NUM
faba-153	1	59	accepted	accept	VERB
faba-153	1	60	1	1	NUM
faba-153	1	61	june	june	PROPN
faba-153	1	62	2023	2023	NUM
faba-153	1	63	purpose	purpose	NOUN
faba-153	1	64	:	:	PUNCT
faba-153	1	65	the	the	DET
faba-153	1	66	key	key	ADJ
faba-153	1	67	objective	objective	NOUN
faba-153	1	68	of	of	ADP
faba-153	1	69	this	this	DET
faba-153	1	70	study	study	NOUN
faba-153	1	71	is	be	AUX
faba-153	1	72	to	to	PART
faba-153	1	73	investigate	investigate	VERB
faba-153	1	74	the	the	DET
faba-153	1	75	influence	influence	NOUN
faba-153	1	76	of	of	ADP
faba-153	1	77	tax	tax	NOUN
faba-153	1	78	knowledge	knowledge	NOUN
faba-153	1	79	and	and	CCONJ
faba-153	1	80	tax	tax	NOUN
faba-153	1	81	complexity	complexity	NOUN
faba-153	1	82	on	on	ADP
faba-153	1	83	tax	tax	NOUN
faba-153	1	84	compliance	compliance	NOUN
faba-153	1	85	in	in	ADP
faba-153	1	86	south	south	PROPN
faba-153	1	87	africa	africa	PROPN
faba-153	1	88	.	.	PUNCT
faba-153	2	1	design	design	NOUN
faba-153	2	2	:	:	PUNCT
faba-153	2	3	the	the	DET
faba-153	2	4	data	data	NOUN
faba-153	2	5	collection	collection	NOUN
faba-153	2	6	process	process	NOUN
faba-153	2	7	involved	involve	VERB
faba-153	2	8	self	self	NOUN
faba-153	2	9	-	-	PUNCT
faba-153	2	10	structured	structure	VERB
faba-153	2	11	questionnaires	questionnaire	NOUN
faba-153	2	12	targeted	target	VERB
faba-153	2	13	at	at	ADP
faba-153	2	14	south	south	ADJ
faba-153	2	15	african	african	ADJ
faba-153	2	16	personal	personal	ADJ
faba-153	2	17	income	income	NOUN
faba-153	2	18	taxpayers	taxpayer	NOUN
faba-153	2	19	.	.	PUNCT
faba-153	3	1	the	the	DET
faba-153	3	2	data	datum	NOUN
faba-153	3	3	was	be	AUX
faba-153	3	4	analyzed	analyze	VERB
faba-153	3	5	by	by	ADP
faba-153	3	6	means	mean	NOUN
faba-153	3	7	of	of	ADP
faba-153	3	8	descriptive	descriptive	ADJ
faba-153	3	9	analysis	analysis	NOUN
faba-153	3	10	,	,	PUNCT
faba-153	3	11	inferential	inferential	ADJ
faba-153	3	12	statistics	statistic	NOUN
faba-153	3	13	and	and	CCONJ
faba-153	3	14	binary	binary	ADJ
faba-153	3	15	logistic	logistic	ADJ
faba-153	3	16	regression	regression	NOUN
faba-153	3	17	.	.	PUNCT
faba-153	4	1	findings	finding	NOUN
faba-153	4	2	:	:	PUNCT
faba-153	4	3	the	the	DET
faba-153	4	4	findings	finding	NOUN
faba-153	4	5	from	from	ADP
faba-153	4	6	the	the	DET
faba-153	4	7	pearson	pearson	PROPN
faba-153	4	8	correlation	correlation	NOUN
faba-153	4	9	test	test	NOUN
faba-153	4	10	revealed	reveal	VERB
faba-153	4	11	that	that	SCONJ
faba-153	4	12	knowledge	knowledge	NOUN
faba-153	4	13	on	on	ADP
faba-153	4	14	tax	tax	NOUN
faba-153	4	15	types	type	NOUN
faba-153	4	16	,	,	PUNCT
faba-153	4	17	tax	tax	NOUN
faba-153	4	18	payment	payment	NOUN
faba-153	4	19	methods	method	NOUN
faba-153	4	20	and	and	CCONJ
faba-153	4	21	tax	tax	NOUN
faba-153	4	22	penalties	penalty	NOUN
faba-153	4	23	is	be	AUX
faba-153	4	24	positively	positively	ADV
faba-153	4	25	associated	associate	VERB
faba-153	4	26	with	with	ADP
faba-153	4	27	tax	tax	NOUN
faba-153	4	28	compliance	compliance	NOUN
faba-153	4	29	and	and	CCONJ
faba-153	4	30	this	this	DET
faba-153	4	31	association	association	NOUN
faba-153	4	32	was	be	AUX
faba-153	4	33	found	find	VERB
faba-153	4	34	to	to	PART
faba-153	4	35	be	be	AUX
faba-153	4	36	statistically	statistically	ADV
faba-153	4	37	significant	significant	ADJ
faba-153	4	38	.	.	PUNCT
faba-153	5	1	in	in	ADP
faba-153	5	2	addition	addition	NOUN
faba-153	5	3	,	,	PUNCT
faba-153	5	4	the	the	DET
faba-153	5	5	results	result	NOUN
faba-153	5	6	from	from	ADP
faba-153	5	7	the	the	DET
faba-153	5	8	binary	binary	PROPN
faba-153	5	9	logistic	logistic	ADJ
faba-153	5	10	regression	regression	NOUN
faba-153	5	11	revealed	reveal	VERB
faba-153	5	12	that	that	SCONJ
faba-153	5	13	knowledge	knowledge	NOUN
faba-153	5	14	on	on	ADP
faba-153	5	15	tax	tax	NOUN
faba-153	5	16	penalties	penalty	NOUN
faba-153	5	17	is	be	AUX
faba-153	5	18	positively	positively	ADV
faba-153	5	19	associated	associate	VERB
faba-153	5	20	with	with	ADP
faba-153	5	21	higher	high	ADJ
faba-153	5	22	probabilities	probability	NOUN
faba-153	5	23	of	of	ADP
faba-153	5	24	tax	tax	NOUN
faba-153	5	25	compliance	compliance	NOUN
faba-153	5	26	and	and	CCONJ
faba-153	5	27	this	this	DET
faba-153	5	28	association	association	NOUN
faba-153	5	29	was	be	AUX
faba-153	5	30	likewise	likewise	ADV
faba-153	5	31	found	find	VERB
faba-153	5	32	to	to	PART
faba-153	5	33	be	be	AUX
faba-153	5	34	statistically	statistically	ADV
faba-153	5	35	significant	significant	ADJ
faba-153	5	36	.	.	PUNCT
faba-153	6	1	this	this	PRON
faba-153	6	2	,	,	PUNCT
faba-153	6	3	to	to	ADP
faba-153	6	4	some	some	DET
faba-153	6	5	extent	extent	NOUN
faba-153	6	6	,	,	PUNCT
faba-153	6	7	implies	imply	VERB
faba-153	6	8	that	that	SCONJ
faba-153	6	9	tax	tax	NOUN
faba-153	6	10	penalties	penalty	NOUN
faba-153	6	11	are	be	AUX
faba-153	6	12	well	well	ADV
faba-153	6	13	enforced	enforce	VERB
faba-153	6	14	by	by	ADP
faba-153	6	15	the	the	DET
faba-153	6	16	government	government	NOUN
faba-153	6	17	to	to	PART
faba-153	6	18	induce	induce	VERB
faba-153	6	19	tax	tax	NOUN
faba-153	6	20	compliant	compliant	ADJ
faba-153	6	21	behaviour	behaviour	NOUN
faba-153	6	22	.	.	PUNCT
faba-153	7	1	meanwhile	meanwhile	ADV
faba-153	7	2	,	,	PUNCT
faba-153	7	3	demographic	demographic	ADJ
faba-153	7	4	factors	factor	NOUN
faba-153	7	5	such	such	ADJ
faba-153	7	6	as	as	ADP
faba-153	7	7	the	the	DET
faba-153	7	8	level	level	NOUN
faba-153	7	9	of	of	ADP
faba-153	7	10	educational	educational	ADJ
faba-153	7	11	attainment	attainment	NOUN
faba-153	7	12	as	as	ADV
faba-153	7	13	well	well	ADV
faba-153	7	14	as	as	ADP
faba-153	7	15	perceptions	perception	NOUN
faba-153	7	16	on	on	ADP
faba-153	7	17	the	the	DET
faba-153	7	18	state	state	NOUN
faba-153	7	19	of	of	ADP
faba-153	7	20	democracy	democracy	NOUN
faba-153	7	21	were	be	AUX
faba-153	7	22	found	find	VERB
faba-153	7	23	to	to	PART
faba-153	7	24	play	play	VERB
faba-153	7	25	a	a	DET
faba-153	7	26	significant	significant	ADJ
faba-153	7	27	role	role	NOUN
faba-153	7	28	in	in	ADP
faba-153	7	29	inducing	induce	VERB
faba-153	7	30	tax	tax	NOUN
faba-153	7	31	compliance	compliance	NOUN
faba-153	7	32	.	.	PUNCT
faba-153	8	1	practical	practical	ADJ
faba-153	8	2	implications	implication	NOUN
faba-153	8	3	:	:	PUNCT
faba-153	8	4	the	the	DET
faba-153	8	5	study	study	NOUN
faba-153	8	6	recommends	recommend	VERB
faba-153	8	7	the	the	DET
faba-153	8	8	expansion	expansion	NOUN
faba-153	8	9	of	of	ADP
faba-153	8	10	educational	educational	ADJ
faba-153	8	11	programmes	programme	NOUN
faba-153	8	12	that	that	PRON
faba-153	8	13	inform	inform	VERB
faba-153	8	14	taxpayers	taxpayer	NOUN
faba-153	8	15	about	about	ADP
faba-153	8	16	the	the	DET
faba-153	8	17	different	different	ADJ
faba-153	8	18	tax	tax	NOUN
faba-153	8	19	types	type	NOUN
faba-153	8	20	they	they	PRON
faba-153	8	21	are	be	AUX
faba-153	8	22	liable	liable	ADJ
faba-153	8	23	for	for	ADP
faba-153	8	24	,	,	PUNCT
faba-153	8	25	the	the	DET
faba-153	8	26	procedure	procedure	NOUN
faba-153	8	27	for	for	ADP
faba-153	8	28	calculating	calculate	VERB
faba-153	8	29	and	and	CCONJ
faba-153	8	30	filing	file	VERB
faba-153	8	31	tax	tax	NOUN
faba-153	8	32	returns	return	NOUN
faba-153	8	33	as	as	ADV
faba-153	8	34	well	well	ADV
faba-153	8	35	as	as	ADP
faba-153	8	36	the	the	DET
faba-153	8	37	financial	financial	ADJ
faba-153	8	38	and	and	CCONJ
faba-153	8	39	legal	legal	ADJ
faba-153	8	40	consequences	consequence	NOUN
faba-153	8	41	of	of	ADP
faba-153	8	42	exhibiting	exhibit	VERB
faba-153	8	43	a	a	DET
faba-153	8	44	tax	tax	NOUN
faba-153	8	45	non	non	ADJ
faba-153	8	46	-	-	ADJ
faba-153	8	47	compliant	compliant	ADJ
faba-153	8	48	behaviour	behaviour	NOUN
faba-153	8	49	.	.	PUNCT
faba-153	9	1	originality	originality	NOUN
faba-153	9	2	:	:	PUNCT
faba-153	9	3	the	the	DET
faba-153	9	4	research	research	NOUN
faba-153	9	5	topic	topic	NOUN
faba-153	9	6	is	be	AUX
faba-153	9	7	relevant	relevant	ADJ
faba-153	9	8	for	for	ADP
faba-153	9	9	the	the	DET
faba-153	9	10	management	management	NOUN
faba-153	9	11	of	of	ADP
faba-153	9	12	tax	tax	NOUN
faba-153	9	13	systems	system	NOUN
faba-153	9	14	especially	especially	ADV
faba-153	9	15	during	during	ADP
faba-153	9	16	times	time	NOUN
faba-153	9	17	wherein	wherein	ADJ
faba-153	9	18	policymakers	policymaker	NOUN
faba-153	9	19	are	be	AUX
faba-153	9	20	in	in	ADP
faba-153	9	21	search	search	NOUN
faba-153	9	22	of	of	ADP
faba-153	9	23	approaches	approach	NOUN
faba-153	9	24	to	to	PART
faba-153	9	25	collect	collect	VERB
faba-153	9	26	additional	additional	ADJ
faba-153	9	27	budget	budget	NOUN
faba-153	9	28	revenues	revenue	NOUN
faba-153	9	29	.	.	PUNCT
faba-153	10	1	the	the	DET
faba-153	10	2	study	study	NOUN
faba-153	10	3	also	also	ADV
faba-153	10	4	presents	present	VERB
faba-153	10	5	a	a	DET
faba-153	10	6	historical	historical	ADJ
faba-153	10	7	overview	overview	NOUN
faba-153	10	8	of	of	ADP
faba-153	10	9	problems	problem	NOUN
faba-153	10	10	that	that	PRON
faba-153	10	11	are	be	AUX
faba-153	10	12	observed	observe	VERB
faba-153	10	13	in	in	ADP
faba-153	10	14	the	the	DET
faba-153	10	15	income	income	NOUN
faba-153	10	16	tax	tax	NOUN
faba-153	10	17	system	system	NOUN
faba-153	10	18	of	of	ADP
faba-153	10	19	the	the	DET
faba-153	10	20	republic	republic	NOUN
faba-153	10	21	of	of	ADP
faba-153	10	22	south	south	PROPN
faba-153	10	23	africa	africa	PROPN
faba-153	10	24	,	,	PUNCT
faba-153	10	25	and	and	CCONJ
faba-153	10	26	this	this	DET
faba-153	10	27	analysis	analysis	NOUN
faba-153	10	28	is	be	AUX
faba-153	10	29	linked	link	VERB
faba-153	10	30	to	to	ADP
faba-153	10	31	the	the	DET
faba-153	10	32	problems	problem	NOUN
faba-153	10	33	of	of	ADP
faba-153	10	34	tax	tax	NOUN
faba-153	10	35	compliance	compliance	NOUN
faba-153	10	36	.	.	PUNCT
faba-153	11	1	keywords	keyword	NOUN
faba-153	11	2	:	:	PUNCT
faba-153	11	3	tax	tax	NOUN
faba-153	11	4	knowledge	knowledge	NOUN
faba-153	11	5	,	,	PUNCT
faba-153	11	6	tax	tax	NOUN
faba-153	11	7	complexity	complexity	NOUN
faba-153	11	8	,	,	PUNCT
faba-153	11	9	tax	tax	NOUN
faba-153	11	10	compliance	compliance	NOUN
faba-153	11	11	,	,	PUNCT
faba-153	11	12	south	south	PROPN
faba-153	11	13	africa	africa	PROPN
faba-153	11	14	jel	jel	PROPN
faba-153	11	15	:	:	PUNCT
faba-153	11	16	h24	h24	PROPN
faba-153	11	17	,	,	PUNCT
faba-153	11	18	h26	h26	PROPN
faba-153	11	19	,	,	PUNCT
faba-153	11	20	c51	c51	NOUN
faba-153	11	21	,	,	PUNCT
faba-153	11	22	i21	i21	NOUN
faba-153	11	23	*	*	PUNCT
faba-153	11	24	address	address	NOUN
faba-153	11	25	correspondence	correspondence	NOUN
faba-153	11	26	:	:	PUNCT
faba-153	11	27	e	e	X
faba-153	11	28	-	-	NOUN
faba-153	11	29	mail	mail	NOUN
faba-153	11	30	:	:	PUNCT
faba-153	11	31	banengnaape@gmail.com	banengnaape@gmail.com	X
faba-153	12	1	https://orcid.org/0000-0001-8000-8341	https://orcid.org/0000-0001-8000-8341	PROPN
faba-153	12	2	baneng	baneng	PROPN
faba-153	12	3	naape	naape	NOUN
faba-153	12	4	/	/	SYM
faba-153	12	5	finance	finance	NOUN
faba-153	12	6	,	,	PUNCT
faba-153	12	7	accounting	accounting	NOUN
faba-153	12	8	and	and	CCONJ
faba-153	12	9	business	business	NOUN
faba-153	12	10	analysis	analysis	NOUN
faba-153	12	11	,	,	PUNCT
faba-153	12	12	volume	volume	NOUN
faba-153	12	13	5	5	NUM
faba-153	12	14	,	,	PUNCT
faba-153	12	15	issue	issue	NOUN
faba-153	12	16	1	1	NUM
faba-153	12	17	,	,	PUNCT
faba-153	12	18	2023	2023	NUM
faba-153	12	19	15	15	NUM
faba-153	12	20	introduction	introduction	NOUN
faba-153	12	21	the	the	DET
faba-153	12	22	nexus	nexus	NOUN
faba-153	12	23	between	between	ADP
faba-153	12	24	tax	tax	NOUN
faba-153	12	25	knowledge	knowledge	NOUN
faba-153	12	26	,	,	PUNCT
faba-153	12	27	tax	tax	NOUN
faba-153	12	28	complexity	complexity	NOUN
faba-153	12	29	and	and	CCONJ
faba-153	12	30	tax	tax	NOUN
faba-153	12	31	compliance	compliance	NOUN
faba-153	12	32	has	have	AUX
faba-153	12	33	been	be	AUX
faba-153	12	34	extensively	extensively	ADV
faba-153	12	35	studied	study	VERB
faba-153	12	36	by	by	ADP
faba-153	12	37	different	different	ADJ
faba-153	12	38	researchers	researcher	NOUN
faba-153	12	39	such	such	ADJ
faba-153	12	40	as	as	ADP
faba-153	12	41	saad	saad	PROPN
faba-153	12	42	et	et	PROPN
faba-153	12	43	al	al	PROPN
faba-153	12	44	.	.	PROPN
faba-153	13	1	(	(	PUNCT
faba-153	13	2	2004	2004	NUM
faba-153	13	3	)	)	PUNCT
faba-153	13	4	,	,	PUNCT
faba-153	13	5	palil	palil	NOUN
faba-153	13	6	(	(	PUNCT
faba-153	13	7	2005	2005	NUM
faba-153	13	8	)	)	PUNCT
faba-153	13	9	and	and	CCONJ
faba-153	13	10	pau	pau	PROPN
faba-153	13	11	et	et	PROPN
faba-153	13	12	al	al	PROPN
faba-153	13	13	.	.	PROPN
faba-153	14	1	(	(	PUNCT
faba-153	14	2	2007	2007	NUM
faba-153	14	3	)	)	PUNCT
faba-153	14	4	.	.	PUNCT
faba-153	15	1	this	this	PRON
faba-153	15	2	is	be	AUX
faba-153	15	3	because	because	SCONJ
faba-153	15	4	,	,	PUNCT
faba-153	15	5	tax	tax	NOUN
faba-153	15	6	knowledge	knowledge	NOUN
faba-153	15	7	and	and	CCONJ
faba-153	15	8	tax	tax	NOUN
faba-153	15	9	complexity	complexity	NOUN
faba-153	15	10	are	be	AUX
faba-153	15	11	critical	critical	ADJ
faba-153	15	12	components	component	NOUN
faba-153	15	13	of	of	ADP
faba-153	15	14	voluntary	voluntary	ADJ
faba-153	15	15	tax	tax	NOUN
faba-153	15	16	compliance	compliance	NOUN
faba-153	15	17	.	.	PUNCT
faba-153	16	1	without	without	ADP
faba-153	16	2	proper	proper	ADJ
faba-153	16	3	knowledge	knowledge	NOUN
faba-153	16	4	and	and	CCONJ
faba-153	16	5	understanding	understanding	NOUN
faba-153	16	6	of	of	ADP
faba-153	16	7	the	the	DET
faba-153	16	8	different	different	ADJ
faba-153	16	9	tax	tax	NOUN
faba-153	16	10	types	type	NOUN
faba-153	16	11	and	and	CCONJ
faba-153	16	12	laws	law	NOUN
faba-153	16	13	and	and	CCONJ
faba-153	16	14	administrative	administrative	ADJ
faba-153	16	15	procedures	procedure	NOUN
faba-153	16	16	,	,	PUNCT
faba-153	16	17	taxpayers	taxpayer	NOUN
faba-153	16	18	becomes	become	VERB
faba-153	16	19	reluctant	reluctant	ADJ
faba-153	16	20	to	to	PART
faba-153	16	21	file	file	VERB
faba-153	16	22	their	their	PRON
faba-153	16	23	tax	tax	NOUN
faba-153	16	24	returns	return	NOUN
faba-153	16	25	and	and	CCONJ
faba-153	16	26	settle	settle	VERB
faba-153	16	27	their	their	PRON
faba-153	16	28	tax	tax	NOUN
faba-153	16	29	liabilities	liability	NOUN
faba-153	16	30	.	.	PUNCT
faba-153	17	1	the	the	DET
faba-153	17	2	year	year	NOUN
faba-153	17	3	2000	2000	NUM
faba-153	17	4	marked	mark	VERB
faba-153	17	5	the	the	DET
faba-153	17	6	introduction	introduction	NOUN
faba-153	17	7	of	of	ADP
faba-153	17	8	the	the	DET
faba-153	17	9	efiling	efile	VERB
faba-153	17	10	system	system	NOUN
faba-153	17	11	by	by	ADP
faba-153	17	12	the	the	DET
faba-153	17	13	south	south	ADJ
faba-153	17	14	african	african	ADJ
faba-153	17	15	revenue	revenue	NOUN
faba-153	17	16	services	service	NOUN
faba-153	17	17	(	(	PUNCT
faba-153	17	18	sars	sar	NOUN
faba-153	17	19	)	)	PUNCT
faba-153	17	20	while	while	SCONJ
faba-153	17	21	the	the	DET
faba-153	17	22	year	year	NOUN
faba-153	17	23	2011	2011	NUM
faba-153	17	24	saw	see	VERB
faba-153	17	25	a	a	DET
faba-153	17	26	shift	shift	NOUN
faba-153	17	27	in	in	ADP
faba-153	17	28	the	the	DET
faba-153	17	29	power	power	NOUN
faba-153	17	30	to	to	PART
faba-153	17	31	assess	assess	VERB
faba-153	17	32	.	.	PUNCT
faba-153	18	1	in	in	ADP
faba-153	18	2	terms	term	NOUN
faba-153	18	3	of	of	ADP
faba-153	18	4	the	the	DET
faba-153	18	5	income	income	NOUN
faba-153	18	6	tax	tax	PROPN
faba-153	18	7	act	act	PROPN
faba-153	18	8	,	,	PUNCT
faba-153	18	9	no	no	INTJ
faba-153	18	10	.	.	NOUN
faba-153	18	11	58	58	NUM
faba-153	18	12	of	of	ADP
faba-153	18	13	1962	1962	NUM
faba-153	18	14	,	,	PUNCT
faba-153	18	15	the	the	DET
faba-153	18	16	power	power	NOUN
faba-153	18	17	to	to	PART
faba-153	18	18	assess	assess	VERB
faba-153	18	19	was	be	AUX
faba-153	18	20	vested	vest	VERB
faba-153	18	21	in	in	ADP
faba-153	18	22	the	the	DET
faba-153	18	23	commissioner	commissioner	NOUN
faba-153	18	24	.	.	PUNCT
faba-153	19	1	the	the	DET
faba-153	19	2	tax	tax	PROPN
faba-153	19	3	administration	administration	NOUN
faba-153	19	4	bill	bill	NOUN
faba-153	19	5	however	however	ADV
faba-153	19	6	,	,	PUNCT
faba-153	19	7	which	which	PRON
faba-153	19	8	was	be	AUX
faba-153	19	9	passed	pass	VERB
faba-153	19	10	before	before	ADP
faba-153	19	11	the	the	DET
faba-153	19	12	south	south	ADJ
faba-153	19	13	african	african	ADJ
faba-153	19	14	parliament	parliament	NOUN
faba-153	19	15	,	,	PUNCT
faba-153	19	16	introduced	introduce	VERB
faba-153	19	17	the	the	DET
faba-153	19	18	concept	concept	NOUN
faba-153	19	19	of	of	ADP
faba-153	19	20	“	"	PUNCT
faba-153	19	21	self	self	NOUN
faba-153	19	22	-	-	PUNCT
faba-153	19	23	assessment	assessment	NOUN
faba-153	19	24	”	"	PUNCT
faba-153	19	25	(	(	PUNCT
faba-153	19	26	hofmeyr	hofmeyr	NOUN
faba-153	19	27	2011	2011	NUM
faba-153	19	28	)	)	PUNCT
faba-153	19	29	.	.	PUNCT
faba-153	20	1	self	self	NOUN
faba-153	20	2	-	-	PUNCT
faba-153	20	3	assessment	assessment	NOUN
faba-153	20	4	in	in	ADP
faba-153	20	5	this	this	DET
faba-153	20	6	regard	regard	NOUN
faba-153	20	7	,	,	PUNCT
faba-153	20	8	implies	imply	VERB
faba-153	20	9	that	that	SCONJ
faba-153	20	10	“	"	PUNCT
faba-153	20	11	the	the	DET
faba-153	20	12	taxpayer	taxpayer	NOUN
faba-153	20	13	will	will	AUX
faba-153	20	14	have	have	VERB
faba-153	20	15	to	to	PART
faba-153	20	16	report	report	VERB
faba-153	20	17	the	the	DET
faba-153	20	18	basis	basis	NOUN
faba-153	20	19	of	of	ADP
faba-153	20	20	assessment	assessment	NOUN
faba-153	20	21	,	,	PUNCT
faba-153	20	22	submit	submit	VERB
faba-153	20	23	a	a	DET
faba-153	20	24	calculation	calculation	NOUN
faba-153	20	25	of	of	ADP
faba-153	20	26	the	the	DET
faba-153	20	27	tax	tax	NOUN
faba-153	20	28	due	due	ADJ
faba-153	20	29	and	and	CCONJ
faba-153	20	30	,	,	PUNCT
faba-153	20	31	usually	usually	ADV
faba-153	20	32	,	,	PUNCT
faba-153	20	33	make	make	VERB
faba-153	20	34	payment	payment	NOUN
faba-153	20	35	of	of	ADP
faba-153	20	36	the	the	DET
faba-153	20	37	outstanding	outstanding	ADJ
faba-153	20	38	tax	tax	NOUN
faba-153	20	39	.	.	PUNCT
faba-153	21	1	the	the	DET
faba-153	21	2	onus	onus	NOUN
faba-153	21	3	will	will	AUX
faba-153	21	4	be	be	AUX
faba-153	21	5	on	on	ADP
faba-153	21	6	the	the	DET
faba-153	21	7	taxpayer	taxpayer	NOUN
faba-153	21	8	to	to	PART
faba-153	21	9	calculate	calculate	VERB
faba-153	21	10	the	the	DET
faba-153	21	11	correct	correct	ADJ
faba-153	21	12	amount	amount	NOUN
faba-153	21	13	of	of	ADP
faba-153	21	14	tax	tax	NOUN
faba-153	21	15	payable	payable	NOUN
faba-153	21	16	”	"	PUNCT
faba-153	21	17	(	(	PUNCT
faba-153	21	18	sars	sar	NOUN
faba-153	21	19	2011	2011	NUM
faba-153	21	20	)	)	PUNCT
faba-153	21	21	.	.	PUNCT
faba-153	22	1	although	although	SCONJ
faba-153	22	2	the	the	DET
faba-153	22	3	efiling	efiling	NOUN
faba-153	22	4	system	system	NOUN
faba-153	22	5	has	have	AUX
faba-153	22	6	gained	gain	VERB
faba-153	22	7	popularity	popularity	NOUN
faba-153	22	8	in	in	ADP
faba-153	22	9	recent	recent	ADJ
faba-153	22	10	times	time	NOUN
faba-153	22	11	and	and	CCONJ
faba-153	22	12	accelerated	accelerate	VERB
faba-153	22	13	the	the	DET
faba-153	22	14	payment	payment	NOUN
faba-153	22	15	of	of	ADP
faba-153	22	16	taxes	taxis	NOUN
faba-153	22	17	,	,	PUNCT
faba-153	22	18	the	the	DET
faba-153	22	19	system	system	NOUN
faba-153	22	20	remains	remains	AUX
faba-153	22	21	challenged	challenge	VERB
faba-153	22	22	by	by	ADP
faba-153	22	23	a	a	DET
faba-153	22	24	number	number	NOUN
faba-153	22	25	of	of	ADP
faba-153	22	26	issues	issue	NOUN
faba-153	22	27	including	include	VERB
faba-153	22	28	the	the	DET
faba-153	22	29	lack	lack	NOUN
faba-153	22	30	of	of	ADP
faba-153	22	31	tax	tax	NOUN
faba-153	22	32	knowledge	knowledge	NOUN
faba-153	22	33	and	and	CCONJ
faba-153	22	34	technological	technological	ADJ
faba-153	22	35	literacy	literacy	NOUN
faba-153	22	36	.	.	PUNCT
faba-153	23	1	self	self	NOUN
faba-153	23	2	-	-	PUNCT
faba-153	23	3	assessment	assessment	NOUN
faba-153	23	4	also	also	ADV
faba-153	23	5	,	,	PUNCT
faba-153	23	6	implies	imply	VERB
faba-153	23	7	a	a	DET
faba-153	23	8	shift	shift	NOUN
faba-153	23	9	in	in	ADP
faba-153	23	10	responsibility	responsibility	NOUN
faba-153	23	11	from	from	ADP
faba-153	23	12	tax	tax	NOUN
faba-153	23	13	authorities	authority	NOUN
faba-153	23	14	to	to	ADP
faba-153	23	15	the	the	DET
faba-153	23	16	individual	individual	ADJ
faba-153	23	17	taxpayer	taxpayer	NOUN
faba-153	23	18	.	.	PUNCT
faba-153	24	1	saad	saad	PROPN
faba-153	24	2	(	(	PUNCT
faba-153	24	3	2014	2014	NUM
faba-153	24	4	)	)	PUNCT
faba-153	24	5	notes	note	VERB
faba-153	24	6	that	that	SCONJ
faba-153	24	7	in	in	ADP
faba-153	24	8	order	order	NOUN
faba-153	24	9	for	for	SCONJ
faba-153	24	10	taxpayers	taxpayer	NOUN
faba-153	24	11	to	to	PART
faba-153	24	12	execute	execute	VERB
faba-153	24	13	these	these	DET
faba-153	24	14	responsibilities	responsibility	NOUN
faba-153	24	15	,	,	PUNCT
faba-153	24	16	they	they	PRON
faba-153	24	17	are	be	AUX
faba-153	24	18	expected	expect	VERB
faba-153	24	19	to	to	PART
faba-153	24	20	be	be	AUX
faba-153	24	21	well	well	ADV
faba-153	24	22	-	-	PUNCT
faba-153	24	23	informed	inform	VERB
faba-153	24	24	about	about	ADP
faba-153	24	25	the	the	DET
faba-153	24	26	exiting	exit	VERB
faba-153	24	27	tax	tax	NOUN
faba-153	24	28	provisions	provision	NOUN
faba-153	24	29	and	and	CCONJ
faba-153	24	30	laws	law	NOUN
faba-153	24	31	.	.	PUNCT
faba-153	25	1	thus	thus	ADV
faba-153	25	2	,	,	PUNCT
faba-153	25	3	one	one	NUM
faba-153	25	4	possible	possible	ADJ
faba-153	25	5	way	way	NOUN
faba-153	25	6	for	for	ADP
faba-153	25	7	creating	create	VERB
faba-153	25	8	a	a	DET
faba-153	25	9	tax	tax	NOUN
faba-153	25	10	compliant	compliant	ADJ
faba-153	25	11	environment	environment	NOUN
faba-153	25	12	is	be	AUX
faba-153	25	13	to	to	PART
faba-153	25	14	improve	improve	VERB
faba-153	25	15	the	the	DET
faba-153	25	16	availability	availability	NOUN
faba-153	25	17	of	of	ADP
faba-153	25	18	tax	tax	NOUN
faba-153	25	19	information	information	NOUN
faba-153	25	20	to	to	ADP
faba-153	25	21	the	the	DET
faba-153	25	22	public	public	NOUN
faba-153	25	23	.	.	PUNCT
faba-153	26	1	similarly	similarly	ADV
faba-153	26	2	,	,	PUNCT
faba-153	26	3	a	a	DET
faba-153	26	4	less	less	ADV
faba-153	26	5	sophisticated	sophisticated	ADJ
faba-153	26	6	tax	tax	NOUN
faba-153	26	7	system	system	NOUN
faba-153	26	8	can	can	AUX
faba-153	26	9	go	go	VERB
faba-153	26	10	a	a	DET
faba-153	26	11	long	long	ADJ
faba-153	26	12	way	way	NOUN
faba-153	26	13	in	in	ADP
faba-153	26	14	stimulating	stimulate	VERB
faba-153	26	15	a	a	DET
faba-153	26	16	tax	tax	NOUN
faba-153	26	17	compliant	compliant	NOUN
faba-153	26	18	environment	environment	NOUN
faba-153	26	19	.	.	PUNCT
faba-153	27	1	although	although	SCONJ
faba-153	27	2	sars	sar	NOUN
faba-153	27	3	has	have	VERB
faba-153	27	4	various	various	ADJ
faba-153	27	5	tax	tax	NOUN
faba-153	27	6	awareness	awareness	NOUN
faba-153	27	7	programmes	programme	NOUN
faba-153	27	8	,	,	PUNCT
faba-153	27	9	several	several	ADJ
faba-153	27	10	studies	study	NOUN
faba-153	27	11	(	(	PUNCT
faba-153	27	12	e.g.	e.g.	ADV
faba-153	27	13	,	,	PUNCT
faba-153	27	14	evans	evans	PROPN
faba-153	27	15	and	and	CCONJ
faba-153	27	16	joseph	joseph	PROPN
faba-153	27	17	2015	2015	NUM
faba-153	27	18	;	;	PUNCT
faba-153	27	19	bornman	bornman	NOUN
faba-153	27	20	and	and	CCONJ
faba-153	27	21	ramutumbu	ramutumbu	NOUN
faba-153	27	22	2019	2019	NUM
faba-153	27	23	)	)	PUNCT
faba-153	27	24	have	have	AUX
faba-153	27	25	empirically	empirically	ADV
faba-153	27	26	indicated	indicate	VERB
faba-153	27	27	that	that	SCONJ
faba-153	27	28	tax	tax	NOUN
faba-153	27	29	knowledge	knowledge	NOUN
faba-153	27	30	remains	remain	VERB
faba-153	27	31	a	a	DET
faba-153	27	32	hindrant	hindrant	NOUN
faba-153	27	33	to	to	PART
faba-153	27	34	tax	tax	NOUN
faba-153	27	35	compliance	compliance	NOUN
faba-153	27	36	in	in	ADP
faba-153	27	37	south	south	PROPN
faba-153	27	38	africa	africa	PROPN
faba-153	27	39	and	and	CCONJ
faba-153	27	40	the	the	DET
faba-153	27	41	rest	rest	NOUN
faba-153	27	42	of	of	ADP
faba-153	27	43	the	the	DET
faba-153	27	44	world	world	NOUN
faba-153	27	45	.	.	PUNCT
faba-153	28	1	the	the	DET
faba-153	28	2	majority	majority	NOUN
faba-153	28	3	of	of	ADP
faba-153	28	4	south	south	ADJ
faba-153	28	5	african	african	ADJ
faba-153	28	6	citizens	citizen	NOUN
faba-153	28	7	fail	fail	VERB
faba-153	28	8	to	to	PART
faba-153	28	9	comprehend	comprehend	VERB
faba-153	28	10	different	different	ADJ
faba-153	28	11	tax	tax	NOUN
faba-153	28	12	laws	law	NOUN
faba-153	28	13	and	and	CCONJ
faba-153	28	14	provisions	provision	NOUN
faba-153	28	15	set	set	VERB
faba-153	28	16	by	by	ADP
faba-153	28	17	the	the	DET
faba-153	28	18	government	government	NOUN
faba-153	28	19	and	and	CCONJ
faba-153	28	20	as	as	ADP
faba-153	28	21	a	a	DET
faba-153	28	22	result	result	NOUN
faba-153	28	23	,	,	PUNCT
faba-153	28	24	have	have	VERB
faba-153	28	25	to	to	PART
faba-153	28	26	employ	employ	VERB
faba-153	28	27	the	the	DET
faba-153	28	28	services	service	NOUN
faba-153	28	29	of	of	ADP
faba-153	28	30	tax	tax	NOUN
faba-153	28	31	consultants	consultant	NOUN
faba-153	28	32	at	at	ADP
faba-153	28	33	additional	additional	ADJ
faba-153	28	34	costs	cost	NOUN
faba-153	28	35	.	.	PUNCT
faba-153	29	1	also	also	ADV
faba-153	29	2	,	,	PUNCT
faba-153	29	3	the	the	DET
faba-153	29	4	self	self	NOUN
faba-153	29	5	-	-	PUNCT
faba-153	29	6	assessment	assessment	NOUN
faba-153	29	7	system	system	NOUN
faba-153	29	8	requires	require	VERB
faba-153	29	9	some	some	DET
faba-153	29	10	knowledge	knowledge	NOUN
faba-153	29	11	on	on	ADP
faba-153	29	12	and	and	CCONJ
faba-153	29	13	access	access	NOUN
faba-153	29	14	to	to	ADP
faba-153	29	15	technological	technological	ADJ
faba-153	29	16	devices	device	NOUN
faba-153	29	17	.	.	PUNCT
faba-153	30	1	this	this	PRON
faba-153	30	2	is	be	AUX
faba-153	30	3	problematic	problematic	ADJ
faba-153	30	4	for	for	ADP
faba-153	30	5	a	a	DET
faba-153	30	6	country	country	NOUN
faba-153	30	7	such	such	ADJ
faba-153	30	8	as	as	ADP
faba-153	30	9	south	south	PROPN
faba-153	30	10	africa	africa	PROPN
faba-153	30	11	which	which	PRON
faba-153	30	12	has	have	AUX
faba-153	30	13	failed	fail	VERB
faba-153	30	14	to	to	PART
faba-153	30	15	harness	harness	VERB
faba-153	30	16	the	the	DET
faba-153	30	17	digital	digital	ADJ
faba-153	30	18	evolution	evolution	NOUN
faba-153	30	19	.	.	PUNCT
faba-153	31	1	access	access	NOUN
faba-153	31	2	to	to	ADP
faba-153	31	3	technological	technological	ADJ
faba-153	31	4	devices	device	NOUN
faba-153	31	5	and	and	CCONJ
faba-153	31	6	stable	stable	ADJ
faba-153	31	7	internet	internet	NOUN
faba-153	31	8	connection	connection	NOUN
faba-153	31	9	remains	remain	VERB
faba-153	31	10	limited	limit	VERB
faba-153	31	11	more	more	ADV
faba-153	31	12	especially	especially	ADV
faba-153	31	13	in	in	ADP
faba-153	31	14	the	the	DET
faba-153	31	15	rural	rural	ADJ
faba-153	31	16	areas	area	NOUN
faba-153	31	17	.	.	PUNCT
faba-153	32	1	while	while	SCONJ
faba-153	32	2	acknowledging	acknowledge	VERB
faba-153	32	3	that	that	SCONJ
faba-153	32	4	the	the	DET
faba-153	32	5	topic	topic	NOUN
faba-153	32	6	on	on	ADP
faba-153	32	7	the	the	DET
faba-153	32	8	influence	influence	NOUN
faba-153	32	9	of	of	ADP
faba-153	32	10	tax	tax	NOUN
faba-153	32	11	knowledge	knowledge	NOUN
faba-153	32	12	on	on	ADP
faba-153	32	13	tax	tax	NOUN
faba-153	32	14	compliance	compliance	NOUN
faba-153	32	15	has	have	AUX
faba-153	32	16	been	be	AUX
faba-153	32	17	studied	study	VERB
faba-153	32	18	before	before	ADV
faba-153	32	19	,	,	PUNCT
faba-153	32	20	earlier	early	ADJ
faba-153	32	21	studies	study	NOUN
faba-153	32	22	were	be	AUX
faba-153	32	23	not	not	PART
faba-153	32	24	able	able	ADJ
faba-153	32	25	to	to	PART
faba-153	32	26	distinguish	distinguish	VERB
faba-153	32	27	the	the	DET
faba-153	32	28	different	different	ADJ
faba-153	32	29	aspects	aspect	NOUN
faba-153	32	30	of	of	ADP
faba-153	32	31	tax	tax	NOUN
faba-153	32	32	knowledge	knowledge	NOUN
faba-153	32	33	,	,	PUNCT
faba-153	32	34	a	a	DET
faba-153	32	35	gap	gap	NOUN
faba-153	32	36	which	which	PRON
faba-153	32	37	this	this	DET
faba-153	32	38	study	study	NOUN
faba-153	32	39	aims	aim	VERB
faba-153	32	40	to	to	PART
faba-153	32	41	fill	fill	VERB
faba-153	32	42	.	.	PUNCT
faba-153	33	1	the	the	DET
faba-153	33	2	study	study	NOUN
faba-153	33	3	will	will	AUX
faba-153	33	4	play	play	VERB
faba-153	33	5	a	a	DET
faba-153	33	6	significant	significant	ADJ
faba-153	33	7	role	role	NOUN
faba-153	33	8	in	in	ADP
faba-153	33	9	closing	close	VERB
faba-153	33	10	the	the	DET
faba-153	33	11	gap	gap	NOUN
faba-153	33	12	on	on	ADP
faba-153	33	13	the	the	DET
faba-153	33	14	relationship	relationship	NOUN
faba-153	33	15	between	between	ADP
faba-153	33	16	tax	tax	NOUN
faba-153	33	17	knowledge	knowledge	NOUN
faba-153	33	18	and	and	CCONJ
faba-153	33	19	tax	tax	NOUN
faba-153	33	20	compliance	compliance	NOUN
faba-153	33	21	in	in	ADP
faba-153	33	22	south	south	PROPN
faba-153	33	23	africa	africa	PROPN
faba-153	33	24	since	since	SCONJ
faba-153	33	25	few	few	ADJ
faba-153	33	26	empirical	empirical	ADJ
faba-153	33	27	studies	study	NOUN
faba-153	33	28	have	have	AUX
faba-153	33	29	attempted	attempt	VERB
faba-153	33	30	to	to	PART
faba-153	33	31	establish	establish	VERB
faba-153	33	32	this	this	DET
faba-153	33	33	relationship	relationship	NOUN
faba-153	33	34	.	.	PUNCT
faba-153	34	1	also	also	ADV
faba-153	34	2	,	,	PUNCT
faba-153	34	3	compared	compare	VERB
faba-153	34	4	to	to	ADP
faba-153	34	5	previous	previous	ADJ
faba-153	34	6	studies	study	NOUN
faba-153	34	7	,	,	PUNCT
faba-153	34	8	this	this	DET
faba-153	34	9	study	study	NOUN
faba-153	34	10	does	do	AUX
faba-153	34	11	not	not	PART
faba-153	34	12	use	use	VERB
faba-153	34	13	the	the	DET
faba-153	34	14	broad	broad	ADJ
faba-153	34	15	definition	definition	NOUN
faba-153	34	16	of	of	ADP
faba-153	34	17	tax	tax	NOUN
faba-153	34	18	knowledge	knowledge	NOUN
faba-153	34	19	to	to	PART
faba-153	34	20	estimate	estimate	VERB
faba-153	34	21	its	its	PRON
faba-153	34	22	influence	influence	NOUN
faba-153	34	23	on	on	ADP
faba-153	34	24	tax	tax	NOUN
faba-153	34	25	compliance	compliance	NOUN
faba-153	34	26	but	but	CCONJ
faba-153	34	27	rather	rather	ADV
faba-153	34	28	breaks	break	VERB
faba-153	34	29	tax	tax	NOUN
faba-153	34	30	knowledge	knowledge	NOUN
faba-153	34	31	into	into	ADP
faba-153	34	32	three	three	NUM
faba-153	34	33	parts	part	NOUN
faba-153	34	34	:	:	PUNCT
faba-153	34	35	tax	tax	NOUN
faba-153	34	36	calculation	calculation	NOUN
faba-153	34	37	knowledge	knowledge	NOUN
faba-153	34	38	,	,	PUNCT
faba-153	34	39	knowledge	knowledge	NOUN
faba-153	34	40	on	on	ADP
faba-153	34	41	tax	tax	NOUN
faba-153	34	42	reporting	reporting	NOUN
faba-153	34	43	and	and	CCONJ
faba-153	34	44	knowledge	knowledge	NOUN
faba-153	34	45	on	on	ADP
faba-153	34	46	tax	tax	NOUN
faba-153	34	47	payments	payment	NOUN
faba-153	34	48	.	.	PUNCT
faba-153	35	1	this	this	PRON
faba-153	35	2	is	be	AUX
faba-153	35	3	done	do	VERB
faba-153	35	4	to	to	PART
faba-153	35	5	understand	understand	VERB
faba-153	35	6	the	the	DET
faba-153	35	7	overall	overall	ADJ
faba-153	35	8	influence	influence	NOUN
faba-153	35	9	of	of	ADP
faba-153	35	10	tax	tax	NOUN
faba-153	35	11	knowledge	knowledge	NOUN
faba-153	35	12	on	on	ADP
faba-153	35	13	tax	tax	NOUN
faba-153	35	14	compliance	compliance	NOUN
faba-153	35	15	from	from	ADP
faba-153	35	16	different	different	ADJ
faba-153	35	17	angles	angle	NOUN
faba-153	35	18	.	.	PUNCT
faba-153	36	1	as	as	SCONJ
faba-153	36	2	mentioned	mention	VERB
faba-153	36	3	earlier	early	ADV
faba-153	36	4	,	,	PUNCT
faba-153	36	5	theory	theory	NOUN
faba-153	36	6	suggests	suggest	VERB
faba-153	36	7	that	that	SCONJ
faba-153	36	8	when	when	SCONJ
faba-153	36	9	citizens	citizen	NOUN
faba-153	36	10	are	be	AUX
faba-153	36	11	well	well	ADV
faba-153	36	12	informed	informed	ADJ
faba-153	36	13	about	about	ADP
faba-153	36	14	tax	tax	NOUN
faba-153	36	15	laws	law	NOUN
faba-153	36	16	and	and	CCONJ
faba-153	36	17	provisions	provision	NOUN
faba-153	36	18	,	,	PUNCT
faba-153	36	19	they	they	PRON
faba-153	36	20	are	be	AUX
faba-153	36	21	most	most	ADV
faba-153	36	22	likely	likely	ADJ
faba-153	36	23	to	to	PART
faba-153	36	24	be	be	AUX
faba-153	36	25	tax	tax	NOUN
faba-153	36	26	compliant	compliant	NOUN
faba-153	36	27	.	.	PUNCT
faba-153	37	1	thus	thus	ADV
faba-153	37	2	,	,	PUNCT
faba-153	37	3	this	this	DET
faba-153	37	4	study	study	NOUN
faba-153	37	5	plays	play	VERB
faba-153	37	6	a	a	DET
faba-153	37	7	crucial	crucial	ADJ
faba-153	37	8	role	role	NOUN
faba-153	37	9	by	by	ADP
faba-153	37	10	empirically	empirically	ADV
faba-153	37	11	analysing	analyse	VERB
faba-153	37	12	this	this	DET
faba-153	37	13	relationship	relationship	NOUN
faba-153	37	14	in	in	ADP
faba-153	37	15	the	the	DET
faba-153	37	16	context	context	NOUN
faba-153	37	17	of	of	ADP
faba-153	37	18	south	south	PROPN
faba-153	37	19	africa	africa	PROPN
faba-153	37	20	.	.	PUNCT
faba-153	38	1	the	the	DET
faba-153	38	2	study	study	NOUN
faba-153	38	3	will	will	AUX
faba-153	38	4	be	be	AUX
faba-153	38	5	organised	organise	VERB
faba-153	38	6	as	as	SCONJ
faba-153	38	7	follows	follow	VERB
faba-153	38	8	:	:	PUNCT
faba-153	38	9	section	section	NOUN
faba-153	38	10	1	1	NUM
faba-153	38	11	will	will	AUX
faba-153	38	12	provide	provide	VERB
faba-153	38	13	an	an	DET
faba-153	38	14	introduction	introduction	NOUN
faba-153	38	15	to	to	ADP
faba-153	38	16	the	the	DET
faba-153	38	17	study	study	NOUN
faba-153	38	18	and	and	CCONJ
faba-153	38	19	outline	outline	VERB
faba-153	38	20	the	the	DET
faba-153	38	21	objectives	objective	NOUN
faba-153	38	22	and	and	CCONJ
faba-153	38	23	significance	significance	NOUN
faba-153	38	24	of	of	ADP
faba-153	38	25	the	the	DET
faba-153	38	26	study	study	NOUN
faba-153	38	27	.	.	PUNCT
faba-153	39	1	section	section	NOUN
faba-153	39	2	2	2	NUM
faba-153	39	3	will	will	AUX
faba-153	39	4	provide	provide	VERB
faba-153	39	5	an	an	DET
faba-153	39	6	overview	overview	NOUN
faba-153	39	7	of	of	ADP
faba-153	39	8	literature	literature	NOUN
faba-153	39	9	on	on	ADP
faba-153	39	10	the	the	DET
faba-153	39	11	relationship	relationship	NOUN
faba-153	39	12	between	between	ADP
faba-153	39	13	tax	tax	NOUN
faba-153	39	14	knowledge	knowledge	NOUN
faba-153	39	15	and	and	CCONJ
faba-153	39	16	tax	tax	NOUN
faba-153	39	17	compliance	compliance	NOUN
faba-153	39	18	,	,	PUNCT
faba-153	39	19	both	both	CCONJ
faba-153	39	20	from	from	ADP
faba-153	39	21	a	a	DET
faba-153	39	22	theoretical	theoretical	ADJ
faba-153	39	23	and	and	CCONJ
faba-153	39	24	empirical	empirical	ADJ
faba-153	39	25	perspective	perspective	NOUN
faba-153	39	26	.	.	PUNCT
faba-153	40	1	section	section	NOUN
faba-153	40	2	3	3	NUM
faba-153	40	3	will	will	AUX
faba-153	40	4	unpack	unpack	VERB
faba-153	40	5	the	the	DET
faba-153	40	6	empirical	empirical	ADJ
faba-153	40	7	strategy	strategy	NOUN
faba-153	40	8	to	to	PART
faba-153	40	9	be	be	AUX
faba-153	40	10	executed	execute	VERB
faba-153	40	11	by	by	ADP
faba-153	40	12	the	the	DET
faba-153	40	13	study	study	NOUN
faba-153	40	14	to	to	PART
faba-153	40	15	estimate	estimate	VERB
faba-153	40	16	the	the	DET
faba-153	40	17	influence	influence	NOUN
faba-153	40	18	of	of	ADP
faba-153	40	19	tax	tax	NOUN
faba-153	40	20	knowledge	knowledge	NOUN
faba-153	40	21	on	on	ADP
faba-153	40	22	tax	tax	NOUN
faba-153	40	23	compliance	compliance	NOUN
faba-153	40	24	in	in	ADP
faba-153	40	25	south	south	PROPN
faba-153	40	26	africa	africa	PROPN
faba-153	40	27	.	.	PUNCT
faba-153	41	1	section	section	NOUN
faba-153	41	2	4	4	NUM
faba-153	41	3	will	will	AUX
faba-153	41	4	detail	detail	VERB
faba-153	41	5	the	the	DET
faba-153	41	6	findings	finding	NOUN
faba-153	41	7	of	of	ADP
faba-153	41	8	the	the	DET
faba-153	41	9	study	study	NOUN
faba-153	41	10	in	in	ADP
faba-153	41	11	line	line	NOUN
faba-153	41	12	with	with	ADP
faba-153	41	13	existing	exist	VERB
faba-153	41	14	studies	study	NOUN
faba-153	41	15	.	.	PUNCT
faba-153	42	1	section	section	NOUN
faba-153	42	2	5	5	NUM
faba-153	42	3	will	will	AUX
faba-153	42	4	provide	provide	VERB
faba-153	42	5	a	a	DET
faba-153	42	6	brief	brief	ADJ
faba-153	42	7	conclusion	conclusion	NOUN
faba-153	42	8	of	of	ADP
faba-153	42	9	the	the	DET
faba-153	42	10	study	study	NOUN
faba-153	42	11	as	as	ADV
faba-153	42	12	well	well	ADV
faba-153	42	13	as	as	ADP
faba-153	42	14	implications	implication	NOUN
faba-153	42	15	for	for	ADP
faba-153	42	16	policymaking	policymake	VERB
faba-153	42	17	.	.	PUNCT
faba-153	43	1	literature	literature	NOUN
faba-153	43	2	review	review	PROPN
faba-153	43	3	this	this	DET
faba-153	43	4	section	section	NOUN
faba-153	43	5	briefly	briefly	NOUN
faba-153	43	6	discusses	discuss	VERB
faba-153	43	7	the	the	DET
faba-153	43	8	literature	literature	NOUN
faba-153	43	9	on	on	ADP
faba-153	43	10	the	the	DET
faba-153	43	11	influence	influence	NOUN
faba-153	43	12	of	of	ADP
faba-153	43	13	tax	tax	NOUN
faba-153	43	14	knowledge	knowledge	NOUN
faba-153	43	15	on	on	ADP
faba-153	43	16	tax	tax	NOUN
faba-153	43	17	compliance	compliance	NOUN
faba-153	43	18	.	.	PUNCT
faba-153	44	1	the	the	DET
faba-153	44	2	section	section	NOUN
faba-153	44	3	is	be	AUX
faba-153	44	4	twofold	twofold	ADV
faba-153	44	5	:	:	PUNCT
faba-153	44	6	the	the	DET
faba-153	44	7	first	first	ADJ
faba-153	44	8	part	part	NOUN
faba-153	44	9	of	of	ADP
faba-153	44	10	the	the	DET
faba-153	44	11	section	section	NOUN
faba-153	44	12	unpacks	unpack	VERB
faba-153	44	13	theories	theory	NOUN
faba-153	44	14	relating	relate	VERB
faba-153	44	15	to	to	ADP
faba-153	44	16	tax	tax	NOUN
faba-153	44	17	knowledge	knowledge	NOUN
faba-153	44	18	,	,	PUNCT
faba-153	44	19	tax	tax	NOUN
faba-153	44	20	complexity	complexity	NOUN
faba-153	44	21	and	and	CCONJ
faba-153	44	22	tax	tax	NOUN
faba-153	44	23	compliance	compliance	NOUN
faba-153	44	24	while	while	SCONJ
faba-153	44	25	the	the	DET
faba-153	44	26	second	second	ADJ
faba-153	44	27	part	part	NOUN
faba-153	44	28	summaries	summary	NOUN
faba-153	44	29	findings	finding	VERB
faba-153	44	30	from	from	ADP
faba-153	44	31	earlier	early	ADJ
faba-153	44	32	studies	study	NOUN
faba-153	44	33	on	on	ADP
faba-153	44	34	the	the	DET
faba-153	44	35	relationship	relationship	NOUN
faba-153	44	36	between	between	ADP
faba-153	44	37	tax	tax	NOUN
faba-153	44	38	knowledge	knowledge	NOUN
faba-153	44	39	and	and	CCONJ
faba-153	44	40	tax	tax	NOUN
faba-153	44	41	compliance	compliance	NOUN
faba-153	44	42	.	.	PUNCT
faba-153	45	1	theoretical	theoretical	ADJ
faba-153	45	2	literature	literature	PROPN
faba-153	45	3	a	a	DET
faba-153	45	4	well	well	ADV
faba-153	45	5	-	-	PUNCT
faba-153	45	6	designed	design	VERB
faba-153	45	7	tax	tax	NOUN
faba-153	45	8	system	system	NOUN
faba-153	45	9	is	be	AUX
faba-153	45	10	crucial	crucial	ADJ
faba-153	45	11	to	to	ADP
faba-153	45	12	every	every	DET
faba-153	45	13	nation	nation	NOUN
faba-153	45	14	as	as	SCONJ
faba-153	45	15	it	it	PRON
faba-153	45	16	has	have	VERB
faba-153	45	17	the	the	DET
faba-153	45	18	potential	potential	NOUN
faba-153	45	19	to	to	PART
faba-153	45	20	enhance	enhance	VERB
faba-153	45	21	tax	tax	NOUN
faba-153	45	22	compliance	compliance	NOUN
faba-153	45	23	by	by	ADP
faba-153	45	24	allowing	allow	VERB
faba-153	45	25	taxpayers	taxpayer	NOUN
faba-153	45	26	to	to	PART
faba-153	45	27	settle	settle	VERB
faba-153	45	28	their	their	PRON
faba-153	45	29	tax	tax	NOUN
faba-153	45	30	liabilities	liability	NOUN
faba-153	45	31	with	with	ADP
faba-153	45	32	ease	ease	NOUN
faba-153	45	33	,	,	PUNCT
faba-153	45	34	thereby	thereby	ADV
faba-153	45	35	reducing	reduce	VERB
faba-153	45	36	administrative	administrative	ADJ
faba-153	45	37	costs	cost	NOUN
faba-153	45	38	and	and	CCONJ
faba-153	45	39	raising	raise	VERB
faba-153	45	40	tax	tax	NOUN
faba-153	45	41	yields	yield	NOUN
faba-153	45	42	.	.	PUNCT
faba-153	46	1	smith	smith	PROPN
faba-153	46	2	(	(	PUNCT
faba-153	46	3	1776	1776	NUM
faba-153	46	4	)	)	PUNCT
faba-153	46	5	defines	define	VERB
faba-153	46	6	a	a	DET
faba-153	46	7	well	well	ADV
faba-153	46	8	-	-	PUNCT
faba-153	46	9	designed	design	VERB
faba-153	46	10	tax	tax	NOUN
faba-153	46	11	system	system	NOUN
faba-153	46	12	as	as	ADP
faba-153	46	13	one	one	NUM
faba-153	46	14	that	that	PRON
faba-153	46	15	is	be	AUX
faba-153	46	16	founded	found	VERB
faba-153	46	17	on	on	ADP
faba-153	46	18	numerous	numerous	ADJ
faba-153	46	19	tax	tax	NOUN
faba-153	46	20	principles	principle	NOUN
faba-153	46	21	including	include	VERB
faba-153	46	22	equity	equity	NOUN
faba-153	46	23	,	,	PUNCT
faba-153	46	24	efficiency	efficiency	NOUN
faba-153	46	25	,	,	PUNCT
faba-153	46	26	certainty	certainty	NOUN
faba-153	46	27	and	and	CCONJ
faba-153	46	28	convenience	convenience	NOUN
faba-153	46	29	.	.	PUNCT
faba-153	47	1	of	of	ADP
faba-153	47	2	interest	interest	NOUN
faba-153	47	3	,	,	PUNCT
faba-153	47	4	however	however	ADV
faba-153	47	5	,	,	PUNCT
faba-153	47	6	are	be	AUX
faba-153	47	7	baneng	baneng	PROPN
faba-153	47	8	naape	naape	NOUN
faba-153	47	9	/	/	SYM
faba-153	47	10	finance	finance	NOUN
faba-153	47	11	,	,	PUNCT
faba-153	47	12	accounting	accounting	NOUN
faba-153	47	13	and	and	CCONJ
faba-153	47	14	business	business	NOUN
faba-153	47	15	analysis	analysis	NOUN
faba-153	47	16	,	,	PUNCT
faba-153	47	17	volume	volume	NOUN
faba-153	47	18	5	5	NUM
faba-153	47	19	,	,	PUNCT
faba-153	47	20	issue	issue	NOUN
faba-153	47	21	1	1	NUM
faba-153	47	22	,	,	PUNCT
faba-153	47	23	2023	2023	NUM
faba-153	47	24	16	16	NUM
faba-153	47	25	the	the	DET
faba-153	47	26	canons	canon	NOUN
faba-153	47	27	of	of	ADP
faba-153	47	28	efficiency	efficiency	NOUN
faba-153	47	29	and	and	CCONJ
faba-153	47	30	convenience	convenience	NOUN
faba-153	47	31	.	.	PUNCT
faba-153	48	1	a	a	DET
faba-153	48	2	tax	tax	NOUN
faba-153	48	3	system	system	NOUN
faba-153	48	4	is	be	AUX
faba-153	48	5	regarded	regard	VERB
faba-153	48	6	efficient	efficient	ADJ
faba-153	48	7	when	when	SCONJ
faba-153	48	8	the	the	DET
faba-153	48	9	cost	cost	NOUN
faba-153	48	10	of	of	ADP
faba-153	48	11	collecting	collect	VERB
faba-153	48	12	and	and	CCONJ
faba-153	48	13	settling	settle	VERB
faba-153	48	14	tax	tax	NOUN
faba-153	48	15	liabilities	liability	NOUN
faba-153	48	16	is	be	AUX
faba-153	48	17	minimal	minimal	ADJ
faba-153	48	18	as	as	ADP
faba-153	48	19	high	high	ADJ
faba-153	48	20	tax	tax	NOUN
faba-153	48	21	administration	administration	NOUN
faba-153	48	22	costs	cost	NOUN
faba-153	48	23	would	would	AUX
faba-153	48	24	reduce	reduce	VERB
faba-153	48	25	the	the	DET
faba-153	48	26	net	net	ADJ
faba-153	48	27	tax	tax	NOUN
faba-153	48	28	yield	yield	NOUN
faba-153	48	29	and	and	CCONJ
faba-153	48	30	to	to	ADP
faba-153	48	31	some	some	DET
faba-153	48	32	extent	extent	NOUN
faba-153	48	33	,	,	PUNCT
faba-153	48	34	discourage	discourage	VERB
faba-153	48	35	taxpayers	taxpayer	NOUN
faba-153	48	36	from	from	ADP
faba-153	48	37	being	be	AUX
faba-153	48	38	tax	tax	NOUN
faba-153	48	39	compliant	compliant	NOUN
faba-153	48	40	(	(	PUNCT
faba-153	48	41	naape	naape	NOUN
faba-153	48	42	and	and	CCONJ
faba-153	48	43	mahonye	mahonye	NOUN
faba-153	48	44	2021	2021	NUM
faba-153	48	45	)	)	PUNCT
faba-153	48	46	.	.	PUNCT
faba-153	49	1	pigou	pigou	NOUN
faba-153	49	2	(	(	PUNCT
faba-153	49	3	1954	1954	NUM
faba-153	49	4	)	)	PUNCT
faba-153	49	5	notes	note	VERB
faba-153	49	6	that	that	SCONJ
faba-153	49	7	,	,	PUNCT
faba-153	49	8	because	because	SCONJ
faba-153	49	9	individual	individual	ADJ
faba-153	49	10	taxpayers	taxpayer	NOUN
faba-153	49	11	and	and	CCONJ
faba-153	49	12	businesses	business	NOUN
faba-153	49	13	plan	plan	VERB
faba-153	49	14	ahead	ahead	ADV
faba-153	49	15	,	,	PUNCT
faba-153	49	16	tax	tax	NOUN
faba-153	49	17	liabilities	liability	NOUN
faba-153	49	18	due	due	ADJ
faba-153	49	19	ought	ought	AUX
faba-153	49	20	to	to	PART
faba-153	49	21	be	be	AUX
faba-153	49	22	predictable	predictable	ADJ
faba-153	49	23	and	and	CCONJ
faba-153	49	24	communicated	communicate	VERB
faba-153	49	25	in	in	ADP
faba-153	49	26	time	time	NOUN
faba-153	49	27	.	.	PUNCT
faba-153	50	1	in	in	ADP
faba-153	50	2	addition	addition	NOUN
faba-153	50	3	,	,	PUNCT
faba-153	50	4	the	the	DET
faba-153	50	5	sum	sum	NOUN
faba-153	50	6	,	,	PUNCT
faba-153	50	7	time	time	NOUN
faba-153	50	8	and	and	CCONJ
faba-153	50	9	manner	manner	NOUN
faba-153	50	10	of	of	ADP
faba-153	50	11	payment	payment	NOUN
faba-153	50	12	of	of	ADP
faba-153	50	13	taxes	taxis	NOUN
faba-153	50	14	should	should	AUX
faba-153	50	15	be	be	AUX
faba-153	50	16	convenient	convenient	ADJ
faba-153	50	17	to	to	ADP
faba-153	50	18	the	the	DET
faba-153	50	19	contributor	contributor	NOUN
faba-153	50	20	.	.	PUNCT
faba-153	51	1	the	the	DET
faba-153	51	2	theoretical	theoretical	ADJ
faba-153	51	3	literature	literature	NOUN
faba-153	51	4	begins	begin	VERB
faba-153	51	5	by	by	ADP
faba-153	51	6	providing	provide	VERB
faba-153	51	7	a	a	DET
faba-153	51	8	background	background	NOUN
faba-153	51	9	on	on	ADP
faba-153	51	10	the	the	DET
faba-153	51	11	south	south	ADJ
faba-153	51	12	african	african	ADJ
faba-153	51	13	income	income	NOUN
faba-153	51	14	tax	tax	NOUN
faba-153	51	15	system	system	NOUN
faba-153	51	16	.	.	PUNCT
faba-153	52	1	this	this	PRON
faba-153	52	2	is	be	AUX
faba-153	52	3	followed	follow	VERB
faba-153	52	4	by	by	ADP
faba-153	52	5	a	a	DET
faba-153	52	6	discussion	discussion	NOUN
faba-153	52	7	on	on	ADP
faba-153	52	8	tax	tax	NOUN
faba-153	52	9	knowledge	knowledge	NOUN
faba-153	52	10	and	and	CCONJ
faba-153	52	11	complexity	complexity	NOUN
faba-153	52	12	as	as	ADV
faba-153	52	13	well	well	ADV
faba-153	52	14	as	as	ADP
faba-153	52	15	the	the	DET
faba-153	52	16	nexus	nexus	NOUN
faba-153	52	17	between	between	ADP
faba-153	52	18	tax	tax	NOUN
faba-153	52	19	knowledge	knowledge	NOUN
faba-153	52	20	,	,	PUNCT
faba-153	52	21	tax	tax	NOUN
faba-153	52	22	complexity	complexity	NOUN
faba-153	52	23	and	and	CCONJ
faba-153	52	24	tax	tax	NOUN
faba-153	52	25	compliance	compliance	NOUN
faba-153	52	26	.	.	PUNCT
faba-153	53	1	south	south	ADJ
faba-153	53	2	african	african	ADJ
faba-153	53	3	income	income	NOUN
faba-153	53	4	tax	tax	NOUN
faba-153	53	5	system	system	NOUN
faba-153	53	6	the	the	DET
faba-153	53	7	south	south	ADJ
faba-153	53	8	african	african	ADJ
faba-153	53	9	income	income	NOUN
faba-153	53	10	tax	tax	NOUN
faba-153	53	11	legislation	legislation	NOUN
faba-153	53	12	was	be	AUX
faba-153	53	13	first	first	ADV
faba-153	53	14	enacted	enact	VERB
faba-153	53	15	in	in	ADP
faba-153	53	16	1962	1962	NUM
faba-153	53	17	through	through	ADP
faba-153	53	18	the	the	DET
faba-153	53	19	income	income	NOUN
faba-153	53	20	tax	tax	PROPN
faba-153	53	21	act	act	PROPN
faba-153	53	22	no.58	no.58	PROPN
faba-153	53	23	of	of	ADP
faba-153	53	24	1962	1962	NUM
faba-153	53	25	.	.	PUNCT
faba-153	54	1	the	the	DET
faba-153	54	2	legislation	legislation	NOUN
faba-153	54	3	was	be	AUX
faba-153	54	4	executed	execute	VERB
faba-153	54	5	to	to	PART
faba-153	54	6	provide	provide	VERB
faba-153	54	7	guidance	guidance	NOUN
faba-153	54	8	on	on	ADP
faba-153	54	9	the	the	DET
faba-153	54	10	exercise	exercise	NOUN
faba-153	54	11	of	of	ADP
faba-153	54	12	powers	power	NOUN
faba-153	54	13	and	and	CCONJ
faba-153	54	14	performance	performance	NOUN
faba-153	54	15	of	of	ADP
faba-153	54	16	duties	duty	NOUN
faba-153	54	17	by	by	ADP
faba-153	54	18	tax	tax	NOUN
faba-153	54	19	authorities	authority	NOUN
faba-153	54	20	as	as	ADV
faba-153	54	21	well	well	ADV
faba-153	54	22	as	as	ADP
faba-153	54	23	the	the	DET
faba-153	54	24	manner	manner	NOUN
faba-153	54	25	in	in	ADP
faba-153	54	26	which	which	PRON
faba-153	54	27	tax	tax	NOUN
faba-153	54	28	officials	official	NOUN
faba-153	54	29	may	may	AUX
faba-153	54	30	raise	raise	VERB
faba-153	54	31	and	and	CCONJ
faba-153	54	32	collect	collect	VERB
faba-153	54	33	taxes	taxis	NOUN
faba-153	54	34	from	from	ADP
faba-153	54	35	income	income	NOUN
faba-153	54	36	and	and	CCONJ
faba-153	54	37	donations	donation	NOUN
faba-153	54	38	.	.	PUNCT
faba-153	55	1	during	during	ADP
faba-153	55	2	this	this	DET
faba-153	55	3	time	time	NOUN
faba-153	55	4	,	,	PUNCT
faba-153	55	5	the	the	DET
faba-153	55	6	responsibility	responsibility	NOUN
faba-153	55	7	to	to	PART
faba-153	55	8	calculate	calculate	VERB
faba-153	55	9	and	and	CCONJ
faba-153	55	10	file	file	VERB
faba-153	55	11	tax	tax	NOUN
faba-153	55	12	returns	return	NOUN
faba-153	55	13	was	be	AUX
faba-153	55	14	vested	vest	VERB
faba-153	55	15	in	in	ADP
faba-153	55	16	tax	tax	NOUN
faba-153	55	17	authorities	authority	NOUN
faba-153	55	18	.	.	PUNCT
faba-153	56	1	thus	thus	ADV
faba-153	56	2	,	,	PUNCT
faba-153	56	3	taxpayers	taxpayer	NOUN
faba-153	56	4	were	be	AUX
faba-153	56	5	not	not	PART
faba-153	56	6	required	require	VERB
faba-153	56	7	to	to	PART
faba-153	56	8	be	be	AUX
faba-153	56	9	fully	fully	ADV
faba-153	56	10	abreast	abreast	ADJ
faba-153	56	11	of	of	ADP
faba-153	56	12	the	the	DET
faba-153	56	13	different	different	ADJ
faba-153	56	14	tax	tax	NOUN
faba-153	56	15	laws	law	NOUN
faba-153	56	16	and	and	CCONJ
faba-153	56	17	procedures	procedure	NOUN
faba-153	56	18	followed	follow	VERB
faba-153	56	19	in	in	ADP
faba-153	56	20	the	the	DET
faba-153	56	21	calculation	calculation	NOUN
faba-153	56	22	and	and	CCONJ
faba-153	56	23	filing	filing	NOUN
faba-153	56	24	of	of	ADP
faba-153	56	25	tax	tax	NOUN
faba-153	56	26	returns	return	NOUN
faba-153	56	27	as	as	ADP
faba-153	56	28	compared	compare	VERB
faba-153	56	29	to	to	ADP
faba-153	56	30	today	today	NOUN
faba-153	56	31	.	.	PUNCT
faba-153	57	1	also	also	ADV
faba-153	57	2	,	,	PUNCT
faba-153	57	3	several	several	ADJ
faba-153	57	4	tax	tax	NOUN
faba-153	57	5	reforms	reform	NOUN
faba-153	57	6	have	have	AUX
faba-153	57	7	since	since	ADV
faba-153	57	8	been	be	AUX
faba-153	57	9	implemented	implement	VERB
faba-153	57	10	in	in	ADP
faba-153	57	11	the	the	DET
faba-153	57	12	form	form	NOUN
faba-153	57	13	of	of	ADP
faba-153	57	14	tax	tax	NOUN
faba-153	57	15	cuts	cut	NOUN
faba-153	57	16	and	and	CCONJ
faba-153	57	17	hikes	hike	NOUN
faba-153	57	18	as	as	ADV
faba-153	57	19	well	well	ADV
faba-153	57	20	as	as	ADP
faba-153	57	21	changes	change	NOUN
faba-153	57	22	in	in	ADP
faba-153	57	23	tax	tax	NOUN
faba-153	57	24	brackets	bracket	NOUN
faba-153	57	25	and	and	CCONJ
faba-153	57	26	exemptions	exemption	NOUN
faba-153	57	27	.	.	PUNCT
faba-153	58	1	through	through	ADP
faba-153	58	2	these	these	DET
faba-153	58	3	reforms	reform	NOUN
faba-153	58	4	,	,	PUNCT
faba-153	58	5	the	the	DET
faba-153	58	6	government	government	NOUN
faba-153	58	7	aimed	aim	VERB
faba-153	58	8	to	to	PART
faba-153	58	9	improve	improve	VERB
faba-153	58	10	administrative	administrative	ADJ
faba-153	58	11	efficiency	efficiency	NOUN
faba-153	58	12	and	and	CCONJ
faba-153	58	13	tax	tax	NOUN
faba-153	58	14	revenue	revenue	NOUN
faba-153	58	15	collections	collection	NOUN
faba-153	58	16	(	(	PUNCT
faba-153	58	17	schoeman	schoeman	NOUN
faba-153	58	18	and	and	CCONJ
faba-153	58	19	jordaan	jordaan	PROPN
faba-153	58	20	2015	2015	NUM
faba-153	58	21	)	)	PUNCT
faba-153	58	22	.	.	PUNCT
faba-153	59	1	the	the	DET
faba-153	59	2	maximum	maximum	ADJ
faba-153	59	3	income	income	NOUN
faba-153	59	4	tax	tax	NOUN
faba-153	59	5	rate	rate	NOUN
faba-153	59	6	in	in	ADP
faba-153	59	7	south	south	PROPN
faba-153	59	8	africa	africa	PROPN
faba-153	59	9	stood	stand	VERB
faba-153	59	10	at	at	ADP
faba-153	59	11	50	50	NUM
faba-153	59	12	%	%	NOUN
faba-153	59	13	in	in	ADP
faba-153	59	14	1980	1980	NUM
faba-153	59	15	before	before	ADP
faba-153	59	16	a	a	DET
faba-153	59	17	reduction	reduction	NOUN
faba-153	59	18	to	to	ADP
faba-153	59	19	45	45	NUM
faba-153	59	20	%	%	NOUN
faba-153	59	21	in	in	ADP
faba-153	59	22	1987	1987	NUM
faba-153	59	23	and	and	CCONJ
faba-153	59	24	a	a	DET
faba-153	59	25	further	further	ADJ
faba-153	59	26	reduction	reduction	NOUN
faba-153	59	27	to	to	ADP
faba-153	59	28	43	43	NUM
faba-153	59	29	%	%	NOUN
faba-153	59	30	in	in	ADP
faba-153	59	31	1991	1991	NUM
faba-153	59	32	.	.	PUNCT
faba-153	60	1	during	during	ADP
faba-153	60	2	the	the	DET
faba-153	60	3	period	period	NOUN
faba-153	60	4	under	under	ADP
faba-153	60	5	study	study	NOUN
faba-153	60	6	(	(	PUNCT
faba-153	60	7	2008	2008	NUM
faba-153	60	8	-	-	SYM
faba-153	60	9	2021	2021	NUM
faba-153	60	10	)	)	PUNCT
faba-153	60	11	,	,	PUNCT
faba-153	60	12	the	the	DET
faba-153	60	13	maximum	maximum	ADJ
faba-153	60	14	income	income	NOUN
faba-153	60	15	tax	tax	NOUN
faba-153	60	16	rate	rate	NOUN
faba-153	60	17	remained	remained	AUX
faba-153	60	18	fixed	fix	VERB
faba-153	60	19	at	at	ADP
faba-153	60	20	40	40	NUM
faba-153	60	21	%	%	NOUN
faba-153	60	22	between	between	ADP
faba-153	60	23	2008	2008	NUM
faba-153	60	24	and	and	CCONJ
faba-153	60	25	2015	2015	NUM
faba-153	60	26	before	before	ADP
faba-153	60	27	an	an	DET
faba-153	60	28	increase	increase	NOUN
faba-153	60	29	to	to	ADP
faba-153	60	30	41	41	NUM
faba-153	60	31	%	%	NOUN
faba-153	60	32	in	in	ADP
faba-153	60	33	2016	2016	NUM
faba-153	60	34	and	and	CCONJ
faba-153	60	35	45	45	NUM
faba-153	60	36	%	%	NOUN
faba-153	60	37	in	in	ADP
faba-153	60	38	2017	2017	NUM
faba-153	60	39	(	(	PUNCT
faba-153	60	40	naape	naape	NOUN
faba-153	60	41	and	and	CCONJ
faba-153	60	42	mahonye	mahonye	NOUN
faba-153	60	43	2021	2021	NUM
faba-153	60	44	)	)	PUNCT
faba-153	60	45	.	.	PUNCT
faba-153	61	1	in	in	ADP
faba-153	61	2	terms	term	NOUN
faba-153	61	3	of	of	ADP
faba-153	61	4	tax	tax	NOUN
faba-153	61	5	revenue	revenue	NOUN
faba-153	61	6	collected	collect	VERB
faba-153	61	7	,	,	PUNCT
faba-153	61	8	taxes	taxis	NOUN
faba-153	61	9	collected	collect	VERB
faba-153	61	10	from	from	ADP
faba-153	61	11	income	income	NOUN
faba-153	61	12	and	and	CCONJ
faba-153	61	13	donations	donation	NOUN
faba-153	61	14	account	account	VERB
faba-153	61	15	for	for	ADP
faba-153	61	16	a	a	DET
faba-153	61	17	larger	large	ADJ
faba-153	61	18	share	share	NOUN
faba-153	61	19	of	of	ADP
faba-153	61	20	the	the	DET
faba-153	61	21	total	total	ADJ
faba-153	61	22	tax	tax	NOUN
faba-153	61	23	revenue	revenue	NOUN
faba-153	61	24	in	in	ADP
faba-153	61	25	south	south	PROPN
faba-153	61	26	africa	africa	PROPN
faba-153	61	27	.	.	PUNCT
faba-153	62	1	for	for	ADP
faba-153	62	2	example	example	NOUN
faba-153	62	3	,	,	PUNCT
faba-153	62	4	personal	personal	ADJ
faba-153	62	5	income	income	NOUN
faba-153	62	6	taxes	taxis	NOUN
faba-153	62	7	made	make	VERB
faba-153	62	8	up	up	ADP
faba-153	62	9	31	31	NUM
faba-153	62	10	%	%	NOUN
faba-153	62	11	of	of	ADP
faba-153	62	12	the	the	DET
faba-153	62	13	total	total	ADJ
faba-153	62	14	tax	tax	NOUN
faba-153	62	15	revenue	revenue	NOUN
faba-153	62	16	collected	collect	VERB
faba-153	62	17	by	by	ADP
faba-153	62	18	the	the	DET
faba-153	62	19	government	government	NOUN
faba-153	62	20	during	during	ADP
faba-153	62	21	the	the	DET
faba-153	62	22	2008/09	2008/09	NUM
faba-153	62	23	financial	financial	ADJ
faba-153	62	24	year	year	NOUN
faba-153	62	25	followed	follow	VERB
faba-153	62	26	by	by	ADP
faba-153	62	27	corporate	corporate	ADJ
faba-153	62	28	income	income	NOUN
faba-153	62	29	taxes	taxis	NOUN
faba-153	62	30	at	at	ADP
faba-153	62	31	30	30	NUM
faba-153	62	32	%	%	NOUN
faba-153	62	33	of	of	ADP
faba-153	62	34	total	total	ADJ
faba-153	62	35	tax	tax	NOUN
faba-153	62	36	revenue	revenue	NOUN
faba-153	62	37	(	(	PUNCT
faba-153	62	38	statistics	statistics	PROPN
faba-153	62	39	south	south	PROPN
faba-153	62	40	africa	africa	PROPN
faba-153	62	41	2019	2019	NUM
faba-153	62	42	)	)	PUNCT
faba-153	62	43	.	.	PUNCT
faba-153	63	1	a	a	DET
faba-153	63	2	decade	decade	NOUN
faba-153	63	3	later	later	ADV
faba-153	63	4	,	,	PUNCT
faba-153	63	5	personal	personal	ADJ
faba-153	63	6	income	income	NOUN
faba-153	63	7	taxes	taxis	NOUN
faba-153	63	8	make	make	VERB
faba-153	63	9	up	up	ADP
faba-153	63	10	38	38	NUM
faba-153	63	11	%	%	NOUN
faba-153	63	12	of	of	ADP
faba-153	63	13	total	total	ADJ
faba-153	63	14	tax	tax	NOUN
faba-153	63	15	revenue	revenue	NOUN
faba-153	63	16	collected	collect	VERB
faba-153	63	17	by	by	ADP
faba-153	63	18	the	the	DET
faba-153	63	19	government	government	NOUN
faba-153	63	20	followed	follow	VERB
faba-153	63	21	by	by	ADP
faba-153	63	22	value	value	NOUN
faba-153	63	23	added	add	VERB
faba-153	63	24	taxes	taxis	NOUN
faba-153	63	25	at	at	ADP
faba-153	63	26	24	24	NUM
faba-153	63	27	%	%	NOUN
faba-153	63	28	of	of	ADP
faba-153	63	29	total	total	ADJ
faba-153	63	30	tax	tax	NOUN
faba-153	63	31	revenue	revenue	NOUN
faba-153	63	32	.	.	PUNCT
faba-153	64	1	tax	tax	NOUN
faba-153	64	2	knowledge	knowledge	NOUN
faba-153	64	3	saad	saad	PROPN
faba-153	64	4	(	(	PUNCT
faba-153	64	5	2014	2014	NUM
faba-153	64	6	)	)	PUNCT
faba-153	64	7	notes	note	VERB
faba-153	64	8	that	that	SCONJ
faba-153	64	9	basic	basic	ADJ
faba-153	64	10	understanding	understanding	NOUN
faba-153	64	11	of	of	ADP
faba-153	64	12	the	the	DET
faba-153	64	13	tax	tax	NOUN
faba-153	64	14	payment	payment	NOUN
faba-153	64	15	system	system	NOUN
faba-153	64	16	is	be	AUX
faba-153	64	17	a	a	DET
faba-153	64	18	crucial	crucial	ADJ
faba-153	64	19	factor	factor	NOUN
faba-153	64	20	in	in	ADP
faba-153	64	21	a	a	DET
faba-153	64	22	voluntary	voluntary	ADJ
faba-153	64	23	tax	tax	NOUN
faba-153	64	24	compliance	compliance	NOUN
faba-153	64	25	system	system	NOUN
faba-153	64	26	,	,	PUNCT
faba-153	64	27	more	more	ADV
faba-153	64	28	especially	especially	ADV
faba-153	64	29	in	in	ADP
faba-153	64	30	determining	determine	VERB
faba-153	64	31	and	and	CCONJ
faba-153	64	32	calculating	calculate	VERB
faba-153	64	33	an	an	DET
faba-153	64	34	accurate	accurate	ADJ
faba-153	64	35	tax	tax	NOUN
faba-153	64	36	liability	liability	NOUN
faba-153	64	37	.	.	PUNCT
faba-153	65	1	this	this	PRON
faba-153	65	2	includes	include	VERB
faba-153	65	3	basic	basic	ADJ
faba-153	65	4	understanding	understanding	NOUN
faba-153	65	5	of	of	ADP
faba-153	65	6	the	the	DET
faba-153	65	7	tax	tax	NOUN
faba-153	65	8	compliance	compliance	NOUN
faba-153	65	9	status	status	NOUN
faba-153	65	10	,	,	PUNCT
faba-153	65	11	filling	fill	VERB
faba-153	65	12	dates	date	NOUN
faba-153	65	13	,	,	PUNCT
faba-153	65	14	compliance	compliance	NOUN
faba-153	65	15	laws	law	NOUN
faba-153	65	16	,	,	PUNCT
faba-153	65	17	procedures	procedure	NOUN
faba-153	65	18	and	and	CCONJ
faba-153	65	19	consequences	consequence	NOUN
faba-153	65	20	as	as	ADV
faba-153	65	21	well	well	ADV
faba-153	65	22	as	as	ADP
faba-153	65	23	the	the	DET
faba-153	65	24	manner	manner	NOUN
faba-153	65	25	in	in	ADP
faba-153	65	26	which	which	PRON
faba-153	65	27	tax	tax	NOUN
faba-153	65	28	liability	liability	NOUN
faba-153	65	29	is	be	AUX
faba-153	65	30	calculated	calculate	VERB
faba-153	65	31	and	and	CCONJ
faba-153	65	32	settled	settle	VERB
faba-153	65	33	.	.	PUNCT
faba-153	66	1	knowledge	knowledge	NOUN
faba-153	66	2	of	of	ADP
faba-153	66	3	the	the	DET
faba-153	66	4	different	different	ADJ
faba-153	66	5	regulations	regulation	NOUN
faba-153	66	6	governing	govern	VERB
faba-153	66	7	taxes	taxis	NOUN
faba-153	66	8	and	and	CCONJ
faba-153	66	9	applicable	applicable	ADJ
faba-153	66	10	tax	tax	NOUN
faba-153	66	11	reforms	reform	NOUN
faba-153	66	12	is	be	AUX
faba-153	66	13	also	also	ADV
faba-153	66	14	crucial	crucial	ADJ
faba-153	66	15	to	to	PART
faba-153	66	16	avoid	avoid	VERB
faba-153	66	17	both	both	DET
faba-153	66	18	intended	intended	ADJ
faba-153	66	19	and	and	CCONJ
faba-153	66	20	unintended	unintended	ADJ
faba-153	66	21	miscalculations	miscalculation	NOUN
faba-153	66	22	.	.	PUNCT
faba-153	67	1	tax	tax	NOUN
faba-153	67	2	complexity	complexity	NOUN
faba-153	67	3	tax	tax	NOUN
faba-153	67	4	complexity	complexity	NOUN
faba-153	67	5	arises	arise	VERB
faba-153	67	6	when	when	SCONJ
faba-153	67	7	taxpayers	taxpayer	NOUN
faba-153	67	8	find	find	VERB
faba-153	67	9	it	it	PRON
faba-153	67	10	difficult	difficult	ADJ
faba-153	67	11	to	to	PART
faba-153	67	12	comprehend	comprehend	VERB
faba-153	67	13	the	the	DET
faba-153	67	14	different	different	ADJ
faba-153	67	15	tax	tax	NOUN
faba-153	67	16	laws	law	NOUN
faba-153	67	17	and	and	CCONJ
faba-153	67	18	reforms	reform	NOUN
faba-153	67	19	governing	govern	VERB
faba-153	67	20	tax	tax	NOUN
faba-153	67	21	administration	administration	NOUN
faba-153	67	22	and	and	CCONJ
faba-153	67	23	compliance	compliance	NOUN
faba-153	67	24	(	(	PUNCT
faba-153	67	25	richardson	richardson	PROPN
faba-153	67	26	and	and	CCONJ
faba-153	67	27	sawyer	sawyer	PROPN
faba-153	67	28	2001	2001	NUM
faba-153	67	29	)	)	PUNCT
faba-153	67	30	.	.	PUNCT
faba-153	68	1	cox	cox	PROPN
faba-153	68	2	and	and	CCONJ
faba-153	68	3	eger	eger	PROPN
faba-153	68	4	(	(	PUNCT
faba-153	68	5	2006	2006	NUM
faba-153	68	6	)	)	PUNCT
faba-153	68	7	state	state	NOUN
faba-153	68	8	that	that	SCONJ
faba-153	68	9	tax	tax	NOUN
faba-153	68	10	complexity	complexity	NOUN
faba-153	68	11	can	can	AUX
faba-153	68	12	take	take	VERB
faba-153	68	13	different	different	ADJ
faba-153	68	14	forms	form	NOUN
faba-153	68	15	including	include	VERB
faba-153	68	16	compliance	compliance	NOUN
faba-153	68	17	complexity	complexity	NOUN
faba-153	68	18	,	,	PUNCT
faba-153	68	19	computational	computational	ADJ
faba-153	68	20	complexity	complexity	NOUN
faba-153	68	21	,	,	PUNCT
faba-153	68	22	procedural	procedural	ADJ
faba-153	68	23	complexity	complexity	NOUN
faba-153	68	24	,	,	PUNCT
faba-153	68	25	rule	rule	NOUN
faba-153	68	26	complexity	complexity	NOUN
faba-153	68	27	and	and	CCONJ
faba-153	68	28	forms	form	VERB
faba-153	68	29	complexity	complexity	NOUN
faba-153	68	30	.	.	PUNCT
faba-153	69	1	the	the	DET
faba-153	69	2	six	six	NUM
faba-153	69	3	potential	potential	ADJ
faba-153	69	4	causes	cause	NOUN
faba-153	69	5	of	of	ADP
faba-153	69	6	tax	tax	NOUN
faba-153	69	7	complexity	complexity	NOUN
faba-153	69	8	were	be	AUX
faba-153	69	9	first	first	ADV
faba-153	69	10	identified	identify	VERB
faba-153	69	11	by	by	ADP
faba-153	69	12	long	long	ADV
faba-153	69	13	and	and	CCONJ
faba-153	69	14	swingen	swingen	NOUN
faba-153	69	15	(	(	PUNCT
faba-153	69	16	1987	1987	NUM
faba-153	69	17	)	)	PUNCT
faba-153	69	18	.	.	PUNCT
faba-153	70	1	this	this	PRON
faba-153	70	2	includes	include	VERB
faba-153	70	3	record	record	NOUN
faba-153	70	4	keeping	keeping	NOUN
faba-153	70	5	,	,	PUNCT
faba-153	70	6	frequent	frequent	ADJ
faba-153	70	7	changes	change	NOUN
faba-153	70	8	to	to	ADP
faba-153	70	9	tax	tax	NOUN
faba-153	70	10	laws	law	NOUN
faba-153	70	11	,	,	PUNCT
faba-153	70	12	calculations	calculation	NOUN
faba-153	70	13	,	,	PUNCT
faba-153	70	14	details	detail	NOUN
faba-153	70	15	,	,	PUNCT
faba-153	70	16	ambiguity	ambiguity	NOUN
faba-153	70	17	and	and	CCONJ
faba-153	70	18	forms	form	NOUN
faba-153	70	19	.	.	PUNCT
faba-153	71	1	empirical	empirical	ADJ
faba-153	71	2	literature	literature	PROPN
faba-153	71	3	saad	saad	PROPN
faba-153	71	4	(	(	PUNCT
faba-153	71	5	2014	2014	NUM
faba-153	71	6	)	)	PUNCT
faba-153	71	7	analysed	analyse	VERB
faba-153	71	8	taxpayers	taxpayer	NOUN
faba-153	71	9	views	view	VERB
faba-153	71	10	on	on	ADP
faba-153	71	11	their	their	PRON
faba-153	71	12	level	level	NOUN
faba-153	71	13	of	of	ADP
faba-153	71	14	tax	tax	NOUN
faba-153	71	15	knowledge	knowledge	NOUN
faba-153	71	16	and	and	CCONJ
faba-153	71	17	whether	whether	SCONJ
faba-153	71	18	the	the	DET
faba-153	71	19	income	income	NOUN
faba-153	71	20	tax	tax	NOUN
faba-153	71	21	system	system	NOUN
faba-153	71	22	in	in	ADP
faba-153	71	23	new	new	PROPN
faba-153	71	24	zealand	zealand	PROPN
faba-153	71	25	is	be	AUX
faba-153	71	26	perceived	perceive	VERB
faba-153	71	27	to	to	PART
faba-153	71	28	be	be	AUX
faba-153	71	29	complex	complex	ADJ
faba-153	71	30	or	or	CCONJ
faba-153	71	31	not	not	PART
faba-153	71	32	.	.	PUNCT
faba-153	72	1	the	the	DET
faba-153	72	2	data	datum	NOUN
faba-153	72	3	was	be	AUX
faba-153	72	4	collected	collect	VERB
faba-153	72	5	by	by	ADP
faba-153	72	6	means	mean	NOUN
faba-153	72	7	of	of	ADP
faba-153	72	8	telephonic	telephonic	ADJ
faba-153	72	9	interviews	interview	NOUN
faba-153	72	10	and	and	CCONJ
faba-153	72	11	analysed	analyse	VERB
faba-153	72	12	through	through	ADP
faba-153	72	13	thematic	thematic	ADJ
faba-153	72	14	analysis	analysis	NOUN
faba-153	72	15	.	.	PUNCT
faba-153	73	1	the	the	DET
faba-153	73	2	findings	finding	NOUN
faba-153	73	3	revealed	reveal	VERB
faba-153	73	4	that	that	SCONJ
faba-153	73	5	the	the	DET
faba-153	73	6	participants	participant	NOUN
faba-153	73	7	have	have	VERB
faba-153	73	8	a	a	DET
faba-153	73	9	lack	lack	NOUN
faba-153	73	10	of	of	ADP
faba-153	73	11	technical	technical	ADJ
faba-153	73	12	knowledge	knowledge	NOUN
faba-153	73	13	on	on	ADP
faba-153	73	14	tax	tax	NOUN
faba-153	73	15	and	and	CCONJ
faba-153	73	16	perceived	perceive	VERB
faba-153	73	17	the	the	DET
faba-153	73	18	income	income	NOUN
faba-153	73	19	tax	tax	NOUN
faba-153	73	20	system	system	NOUN
faba-153	73	21	to	to	PART
faba-153	73	22	be	be	AUX
faba-153	73	23	complex	complex	ADJ
faba-153	73	24	.	.	PUNCT
faba-153	74	1	a	a	DET
faba-153	74	2	study	study	NOUN
faba-153	74	3	by	by	ADP
faba-153	74	4	bornman	bornman	NOUN
faba-153	74	5	and	and	CCONJ
faba-153	74	6	ramutumbu	ramutumbu	NOUN
faba-153	74	7	(	(	PUNCT
faba-153	74	8	2019	2019	NUM
faba-153	74	9	)	)	PUNCT
faba-153	74	10	assessed	assess	VERB
faba-153	74	11	the	the	DET
faba-153	74	12	tax	tax	NOUN
faba-153	74	13	compliance	compliance	NOUN
faba-153	74	14	risk	risk	NOUN
faba-153	74	15	profile	profile	NOUN
faba-153	74	16	of	of	ADP
faba-153	74	17	small	small	ADJ
faba-153	74	18	business	business	NOUN
faba-153	74	19	owners	owner	NOUN
faba-153	74	20	in	in	ADP
faba-153	74	21	the	the	DET
faba-153	74	22	soweto	soweto	PROPN
faba-153	74	23	township	township	PROPN
faba-153	74	24	.	.	PUNCT
faba-153	75	1	the	the	DET
faba-153	75	2	data	datum	NOUN
faba-153	75	3	was	be	AUX
faba-153	75	4	collected	collect	VERB
faba-153	75	5	by	by	ADP
faba-153	75	6	means	mean	NOUN
faba-153	75	7	of	of	ADP
faba-153	75	8	semi	semi	ADJ
faba-153	75	9	-	-	ADJ
faba-153	75	10	structured	structured	ADJ
faba-153	75	11	questionnaires	questionnaire	NOUN
faba-153	75	12	and	and	CCONJ
faba-153	75	13	analysed	analyse	VERB
faba-153	75	14	through	through	ADP
faba-153	75	15	statistical	statistical	ADJ
faba-153	75	16	inference	inference	NOUN
faba-153	75	17	and	and	CCONJ
faba-153	75	18	thematic	thematic	ADJ
faba-153	75	19	analysis	analysis	NOUN
faba-153	75	20	.	.	PUNCT
faba-153	76	1	the	the	DET
faba-153	76	2	findings	finding	NOUN
faba-153	76	3	revealed	reveal	VERB
faba-153	76	4	that	that	SCONJ
faba-153	76	5	a	a	DET
faba-153	76	6	lack	lack	NOUN
faba-153	76	7	of	of	ADP
faba-153	76	8	knowledge	knowledge	NOUN
faba-153	76	9	on	on	ADP
faba-153	76	10	tax	tax	NOUN
faba-153	76	11	laws	law	NOUN
faba-153	76	12	and	and	CCONJ
faba-153	76	13	provisions	provision	NOUN
faba-153	76	14	as	as	ADV
faba-153	76	15	well	well	ADV
faba-153	76	16	as	as	ADP
faba-153	76	17	observations	observation	NOUN
faba-153	76	18	on	on	ADP
faba-153	76	19	fairness	fairness	NOUN
faba-153	76	20	and	and	CCONJ
faba-153	76	21	opportunity	opportunity	NOUN
faba-153	76	22	for	for	ADP
faba-153	76	23	non	non	ADJ
faba-153	76	24	-	-	NOUN
faba-153	76	25	compliance	compliance	NOUN
faba-153	76	26	,	,	PUNCT
faba-153	76	27	were	be	AUX
faba-153	76	28	major	major	ADJ
faba-153	76	29	contributing	contribute	VERB
faba-153	76	30	factors	factor	NOUN
faba-153	76	31	to	to	PART
faba-153	76	32	tax	tax	VERB
faba-153	76	33	non	non	ADJ
faba-153	76	34	-	-	NOUN
faba-153	76	35	compliance	compliance	NOUN
faba-153	76	36	in	in	ADP
faba-153	76	37	the	the	DET
faba-153	76	38	soweto	soweto	PROPN
faba-153	76	39	township	township	PROPN
faba-153	76	40	.	.	PUNCT
faba-153	77	1	damajanti	damajanti	PROPN
faba-153	77	2	and	and	CCONJ
faba-153	77	3	karim	karim	PROPN
faba-153	77	4	(	(	PUNCT
faba-153	77	5	2017	2017	NUM
faba-153	77	6	)	)	PUNCT
faba-153	77	7	analysed	analyse	VERB
faba-153	77	8	the	the	DET
faba-153	77	9	effects	effect	NOUN
faba-153	77	10	of	of	ADP
faba-153	77	11	tax	tax	NOUN
faba-153	77	12	knowledge	knowledge	NOUN
faba-153	77	13	on	on	ADP
faba-153	77	14	tax	tax	NOUN
faba-153	77	15	compliance	compliance	NOUN
faba-153	77	16	by	by	ADP
faba-153	77	17	officials	official	NOUN
faba-153	77	18	in	in	ADP
faba-153	77	19	the	the	DET
faba-153	77	20	tax	tax	NOUN
faba-153	77	21	office	office	NOUN
faba-153	77	22	of	of	ADP
faba-153	77	23	the	the	DET
faba-153	77	24	java	java	PROPN
faba-153	77	25	region	region	NOUN
faba-153	77	26	.	.	PUNCT
faba-153	78	1	the	the	DET
faba-153	78	2	authors	author	NOUN
faba-153	78	3	made	make	VERB
faba-153	78	4	use	use	NOUN
faba-153	78	5	of	of	ADP
faba-153	78	6	questionnaires	questionnaire	NOUN
faba-153	78	7	as	as	ADP
faba-153	78	8	a	a	DET
faba-153	78	9	data	data	NOUN
faba-153	78	10	collection	collection	NOUN
faba-153	78	11	technique	technique	NOUN
faba-153	78	12	.	.	PUNCT
faba-153	79	1	compared	compare	VERB
faba-153	79	2	to	to	ADP
faba-153	79	3	earlier	early	ADJ
faba-153	79	4	studies	study	NOUN
faba-153	79	5	,	,	PUNCT
faba-153	79	6	their	their	PRON
faba-153	79	7	study	study	NOUN
faba-153	79	8	was	be	AUX
faba-153	79	9	unique	unique	ADJ
faba-153	79	10	in	in	ADP
faba-153	79	11	that	that	SCONJ
faba-153	79	12	they	they	PRON
faba-153	79	13	analysed	analyse	VERB
faba-153	79	14	tax	tax	NOUN
faba-153	79	15	knowledge	knowledge	NOUN
faba-153	79	16	from	from	ADP
faba-153	79	17	three	three	NUM
faba-153	79	18	aspects	aspect	NOUN
faba-153	79	19	,	,	PUNCT
faba-153	79	20	namely	namely	ADV
faba-153	79	21	:	:	PUNCT
faba-153	79	22	tax	tax	NOUN
faba-153	79	23	calculation	calculation	NOUN
faba-153	79	24	knowledge	knowledge	NOUN
faba-153	79	25	,	,	PUNCT
faba-153	79	26	knowledge	knowledge	NOUN
faba-153	79	27	of	of	ADP
faba-153	79	28	tax	tax	NOUN
faba-153	79	29	reporting	reporting	NOUN
faba-153	79	30	and	and	CCONJ
faba-153	79	31	knowledge	knowledge	NOUN
faba-153	79	32	of	of	ADP
faba-153	79	33	tax	tax	NOUN
faba-153	79	34	payments	payment	NOUN
faba-153	79	35	.	.	PUNCT
faba-153	80	1	based	base	VERB
faba-153	80	2	on	on	ADP
faba-153	80	3	findings	finding	NOUN
faba-153	80	4	,	,	PUNCT
faba-153	80	5	the	the	DET
faba-153	80	6	three	three	NUM
faba-153	80	7	instruments	instrument	NOUN
faba-153	80	8	of	of	ADP
faba-153	80	9	tax	tax	NOUN
faba-153	80	10	knowledge	knowledge	NOUN
faba-153	80	11	were	be	AUX
faba-153	80	12	found	find	VERB
faba-153	80	13	to	to	PART
faba-153	80	14	have	have	VERB
faba-153	80	15	a	a	DET
faba-153	80	16	statistically	statistically	ADV
faba-153	80	17	significant	significant	ADJ
faba-153	80	18	influence	influence	NOUN
faba-153	80	19	on	on	ADP
faba-153	80	20	the	the	DET
faba-153	80	21	level	level	NOUN
faba-153	80	22	of	of	ADP
faba-153	80	23	tax	tax	NOUN
faba-153	80	24	compliance	compliance	NOUN
faba-153	80	25	in	in	ADP
faba-153	80	26	the	the	DET
faba-153	80	27	java	java	PROPN
faba-153	80	28	region	region	NOUN
faba-153	80	29	.	.	PUNCT
faba-153	81	1	gambo	gambo	PROPN
faba-153	81	2	et	et	PROPN
faba-153	81	3	al	al	PROPN
faba-153	81	4	.	.	PROPN
faba-153	82	1	(	(	PUNCT
faba-153	82	2	2014	2014	NUM
faba-153	82	3	)	)	PUNCT
faba-153	82	4	attempted	attempt	VERB
faba-153	82	5	to	to	PART
faba-153	82	6	establish	establish	VERB
faba-153	82	7	the	the	DET
faba-153	82	8	baneng	baneng	NOUN
faba-153	82	9	naape	naape	NOUN
faba-153	82	10	/	/	SYM
faba-153	82	11	finance	finance	NOUN
faba-153	82	12	,	,	PUNCT
faba-153	82	13	accounting	accounting	NOUN
faba-153	82	14	and	and	CCONJ
faba-153	82	15	business	business	NOUN
faba-153	82	16	analysis	analysis	NOUN
faba-153	82	17	,	,	PUNCT
faba-153	82	18	volume	volume	NOUN
faba-153	82	19	5	5	NUM
faba-153	82	20	,	,	PUNCT
faba-153	82	21	issue	issue	NOUN
faba-153	82	22	1	1	NUM
faba-153	82	23	,	,	PUNCT
faba-153	82	24	2023	2023	NUM
faba-153	82	25	17	17	NUM
faba-153	82	26	relationship	relationship	NOUN
faba-153	82	27	between	between	ADP
faba-153	82	28	tax	tax	NOUN
faba-153	82	29	complexity	complexity	NOUN
faba-153	82	30	and	and	CCONJ
faba-153	82	31	tax	tax	NOUN
faba-153	82	32	compliance	compliance	NOUN
faba-153	82	33	in	in	ADP
faba-153	82	34	selected	select	VERB
faba-153	82	35	african	african	ADJ
faba-153	82	36	countries	country	NOUN
faba-153	82	37	.	.	PUNCT
faba-153	83	1	the	the	DET
faba-153	83	2	study	study	NOUN
faba-153	83	3	made	make	VERB
faba-153	83	4	use	use	NOUN
faba-153	83	5	of	of	ADP
faba-153	83	6	the	the	DET
faba-153	83	7	pearson	pearson	PROPN
faba-153	83	8	correlation	correlation	NOUN
faba-153	83	9	test	test	NOUN
faba-153	83	10	and	and	CCONJ
faba-153	83	11	ordinary	ordinary	ADJ
faba-153	83	12	least	least	ADJ
faba-153	83	13	squares	square	NOUN
faba-153	83	14	econometric	econometric	ADJ
faba-153	83	15	technique	technique	NOUN
faba-153	83	16	to	to	PART
faba-153	83	17	analyse	analyse	VERB
faba-153	83	18	the	the	DET
faba-153	83	19	sourced	source	VERB
faba-153	83	20	data	datum	NOUN
faba-153	83	21	.	.	PUNCT
faba-153	84	1	based	base	VERB
faba-153	84	2	on	on	ADP
faba-153	84	3	findings	finding	NOUN
faba-153	84	4	,	,	PUNCT
faba-153	84	5	tax	tax	NOUN
faba-153	84	6	complexity	complexity	NOUN
faba-153	84	7	has	have	VERB
faba-153	84	8	a	a	DET
faba-153	84	9	significant	significant	ADJ
faba-153	84	10	negative	negative	ADJ
faba-153	84	11	impact	impact	NOUN
faba-153	84	12	on	on	ADP
faba-153	84	13	tax	tax	NOUN
faba-153	84	14	compliance	compliance	NOUN
faba-153	84	15	in	in	ADP
faba-153	84	16	the	the	DET
faba-153	84	17	selected	select	VERB
faba-153	84	18	african	african	ADJ
faba-153	84	19	countries	country	NOUN
faba-153	84	20	.	.	PUNCT
faba-153	85	1	in	in	ADP
faba-153	85	2	addition	addition	NOUN
faba-153	85	3	,	,	PUNCT
faba-153	85	4	the	the	DET
faba-153	85	5	study	study	NOUN
faba-153	85	6	found	find	VERB
faba-153	85	7	that	that	SCONJ
faba-153	85	8	as	as	ADP
faba-153	85	9	a	a	DET
faba-153	85	10	result	result	NOUN
faba-153	85	11	of	of	ADP
faba-153	85	12	the	the	DET
faba-153	85	13	complex	complex	ADJ
faba-153	85	14	tax	tax	NOUN
faba-153	85	15	system	system	NOUN
faba-153	85	16	,	,	PUNCT
faba-153	85	17	taxpayers	taxpayer	NOUN
faba-153	85	18	spend	spend	VERB
faba-153	85	19	roughly	roughly	ADV
faba-153	85	20	19	19	NUM
faba-153	85	21	hours	hour	NOUN
faba-153	85	22	more	more	ADV
faba-153	85	23	in	in	ADP
faba-153	85	24	self	self	NOUN
faba-153	85	25	-	-	PUNCT
faba-153	85	26	assessment	assessment	NOUN
faba-153	85	27	than	than	ADP
faba-153	85	28	the	the	DET
faba-153	85	29	regional	regional	ADJ
faba-153	85	30	self	self	NOUN
faba-153	85	31	-	-	PUNCT
faba-153	85	32	assessment	assessment	NOUN
faba-153	85	33	average	average	NOUN
faba-153	85	34	.	.	PUNCT
faba-153	86	1	matibe	matibe	PROPN
faba-153	86	2	et	et	PROPN
faba-153	86	3	al	al	PROPN
faba-153	86	4	.	.	PROPN
faba-153	87	1	(	(	PUNCT
faba-153	87	2	2015	2015	NUM
faba-153	87	3	)	)	PUNCT
faba-153	87	4	investigated	investigate	VERB
faba-153	87	5	the	the	DET
faba-153	87	6	extent	extent	NOUN
faba-153	87	7	to	to	PART
faba-153	87	8	which	which	PRON
faba-153	87	9	tax	tax	NOUN
faba-153	87	10	knowledge	knowledge	NOUN
faba-153	87	11	and	and	CCONJ
faba-153	87	12	awareness	awareness	NOUN
faba-153	87	13	influence	influence	NOUN
faba-153	87	14	decisions	decision	NOUN
faba-153	87	15	about	about	ADP
faba-153	87	16	tax	tax	NOUN
faba-153	87	17	compliance	compliance	NOUN
faba-153	87	18	by	by	ADP
faba-153	87	19	firms	firm	NOUN
faba-153	87	20	in	in	ADP
faba-153	87	21	export	export	NOUN
faba-153	87	22	processing	processing	NOUN
faba-153	87	23	zones	zone	NOUN
faba-153	87	24	in	in	ADP
faba-153	87	25	kenya	kenya	PROPN
faba-153	87	26	.	.	PUNCT
faba-153	88	1	the	the	DET
faba-153	88	2	authors	author	NOUN
faba-153	88	3	made	make	VERB
faba-153	88	4	use	use	NOUN
faba-153	88	5	of	of	ADP
faba-153	88	6	structured	structured	ADJ
faba-153	88	7	questionnaires	questionnaire	NOUN
faba-153	88	8	to	to	PART
faba-153	88	9	gather	gather	VERB
faba-153	88	10	primary	primary	ADJ
faba-153	88	11	data	datum	NOUN
faba-153	88	12	and	and	CCONJ
faba-153	88	13	analysed	analyse	VERB
faba-153	88	14	the	the	DET
faba-153	88	15	primary	primary	ADJ
faba-153	88	16	data	datum	NOUN
faba-153	88	17	through	through	ADP
faba-153	88	18	descriptive	descriptive	ADJ
faba-153	88	19	and	and	CCONJ
faba-153	88	20	inferential	inferential	ADJ
faba-153	88	21	statistics	statistic	NOUN
faba-153	88	22	.	.	PUNCT
faba-153	89	1	the	the	DET
faba-153	89	2	study	study	NOUN
faba-153	89	3	revealed	reveal	VERB
faba-153	89	4	that	that	SCONJ
faba-153	89	5	employees	employee	NOUN
faba-153	89	6	who	who	PRON
faba-153	89	7	received	receive	VERB
faba-153	89	8	adequate	adequate	ADJ
faba-153	89	9	training	training	NOUN
faba-153	89	10	on	on	ADP
faba-153	89	11	tax	tax	NOUN
faba-153	89	12	knowledge	knowledge	NOUN
faba-153	89	13	and	and	CCONJ
faba-153	89	14	awareness	awareness	NOUN
faba-153	89	15	were	be	AUX
faba-153	89	16	more	more	ADJ
faba-153	89	17	tax	tax	NOUN
faba-153	89	18	compliant	compliant	NOUN
faba-153	89	19	than	than	ADP
faba-153	89	20	those	those	PRON
faba-153	89	21	with	with	ADP
faba-153	89	22	little	little	ADJ
faba-153	89	23	or	or	CCONJ
faba-153	89	24	no	no	PRON
faba-153	89	25	training	training	NOUN
faba-153	89	26	on	on	ADP
faba-153	89	27	tax	tax	NOUN
faba-153	89	28	knowledge	knowledge	NOUN
faba-153	89	29	and	and	CCONJ
faba-153	89	30	awareness	awareness	NOUN
faba-153	89	31	.	.	PUNCT
faba-153	90	1	thus	thus	ADV
faba-153	90	2	,	,	PUNCT
faba-153	90	3	it	it	PRON
faba-153	90	4	can	can	AUX
faba-153	90	5	be	be	AUX
faba-153	90	6	inferred	infer	VERB
faba-153	90	7	that	that	SCONJ
faba-153	90	8	there	there	PRON
faba-153	90	9	is	be	VERB
faba-153	90	10	a	a	DET
faba-153	90	11	close	close	ADJ
faba-153	90	12	relationship	relationship	NOUN
faba-153	90	13	between	between	ADP
faba-153	90	14	tax	tax	NOUN
faba-153	90	15	knowledge	knowledge	NOUN
faba-153	90	16	and	and	CCONJ
faba-153	90	17	awareness	awareness	NOUN
faba-153	90	18	and	and	CCONJ
faba-153	90	19	compliance	compliance	NOUN
faba-153	90	20	among	among	ADP
faba-153	90	21	firms	firm	NOUN
faba-153	90	22	in	in	ADP
faba-153	90	23	export	export	NOUN
faba-153	90	24	processing	processing	NOUN
faba-153	90	25	zones	zone	NOUN
faba-153	90	26	in	in	ADP
faba-153	90	27	kenya	kenya	PROPN
faba-153	90	28	.	.	PUNCT
faba-153	91	1	palil	palil	NOUN
faba-153	91	2	(	(	PUNCT
faba-153	91	3	2010	2010	NUM
faba-153	91	4	)	)	PUNCT
faba-153	91	5	explored	explore	VERB
faba-153	91	6	the	the	DET
faba-153	91	7	relationship	relationship	NOUN
faba-153	91	8	between	between	ADP
faba-153	91	9	tax	tax	NOUN
faba-153	91	10	knowledge	knowledge	NOUN
faba-153	91	11	and	and	CCONJ
faba-153	91	12	tax	tax	NOUN
faba-153	91	13	compliance	compliance	NOUN
faba-153	91	14	in	in	ADP
faba-153	91	15	malaysia	malaysia	PROPN
faba-153	91	16	.	.	PUNCT
faba-153	92	1	the	the	DET
faba-153	92	2	data	data	NOUN
faba-153	92	3	collection	collection	NOUN
faba-153	92	4	process	process	NOUN
faba-153	92	5	involved	involve	VERB
faba-153	92	6	large	large	ADJ
faba-153	92	7	scale	scale	NOUN
faba-153	92	8	postal	postal	ADJ
faba-153	92	9	surveys	survey	NOUN
faba-153	92	10	collected	collect	VERB
faba-153	92	11	at	at	ADP
faba-153	92	12	national	national	ADJ
faba-153	92	13	level	level	NOUN
faba-153	92	14	.	.	PUNCT
faba-153	93	1	the	the	DET
faba-153	93	2	individual	individual	ADJ
faba-153	93	3	characteristics	characteristic	NOUN
faba-153	93	4	of	of	ADP
faba-153	93	5	the	the	DET
faba-153	93	6	taxpayer	taxpayer	NOUN
faba-153	93	7	’s	’s	PART
faba-153	93	8	knowledge	knowledge	NOUN
faba-153	93	9	were	be	AUX
faba-153	93	10	analysed	analyse	VERB
faba-153	93	11	by	by	ADP
faba-153	93	12	means	mean	NOUN
faba-153	93	13	of	of	ADP
faba-153	93	14	anova	anova	PROPN
faba-153	93	15	and	and	CCONJ
faba-153	93	16	t	t	PROPN
faba-153	93	17	-	-	PUNCT
faba-153	93	18	test	test	NOUN
faba-153	93	19	while	while	SCONJ
faba-153	93	20	the	the	DET
faba-153	93	21	relationship	relationship	NOUN
faba-153	93	22	between	between	ADP
faba-153	93	23	tax	tax	NOUN
faba-153	93	24	knowledge	knowledge	NOUN
faba-153	93	25	and	and	CCONJ
faba-153	93	26	tax	tax	NOUN
faba-153	93	27	compliance	compliance	NOUN
faba-153	93	28	was	be	AUX
faba-153	93	29	established	establish	VERB
faba-153	93	30	by	by	ADP
faba-153	93	31	means	mean	NOUN
faba-153	93	32	of	of	ADP
faba-153	93	33	multiple	multiple	ADJ
faba-153	93	34	regression	regression	NOUN
faba-153	93	35	.	.	PUNCT
faba-153	94	1	the	the	DET
faba-153	94	2	study	study	NOUN
faba-153	94	3	found	find	VERB
faba-153	94	4	a	a	DET
faba-153	94	5	significant	significant	ADJ
faba-153	94	6	relationship	relationship	NOUN
faba-153	94	7	between	between	ADP
faba-153	94	8	tax	tax	NOUN
faba-153	94	9	knowledge	knowledge	NOUN
faba-153	94	10	and	and	CCONJ
faba-153	94	11	tax	tax	NOUN
faba-153	94	12	compliance	compliance	NOUN
faba-153	94	13	in	in	ADP
faba-153	94	14	malaysia	malaysia	PROPN
faba-153	94	15	although	although	SCONJ
faba-153	94	16	the	the	DET
faba-153	94	17	level	level	NOUN
faba-153	94	18	of	of	ADP
faba-153	94	19	tax	tax	NOUN
faba-153	94	20	knowledge	knowledge	NOUN
faba-153	94	21	differs	differ	VERB
faba-153	94	22	greatly	greatly	ADV
faba-153	94	23	among	among	ADP
faba-153	94	24	respondents	respondent	NOUN
faba-153	94	25	.	.	PUNCT
faba-153	95	1	oladipupo	oladipupo	NOUN
faba-153	95	2	and	and	CCONJ
faba-153	95	3	obazee	obazee	NOUN
faba-153	95	4	(	(	PUNCT
faba-153	95	5	2016	2016	NUM
faba-153	95	6	)	)	PUNCT
faba-153	95	7	estimated	estimate	VERB
faba-153	95	8	the	the	DET
faba-153	95	9	effects	effect	NOUN
faba-153	95	10	of	of	ADP
faba-153	95	11	tax	tax	NOUN
faba-153	95	12	knowledge	knowledge	NOUN
faba-153	95	13	and	and	CCONJ
faba-153	95	14	tax	tax	NOUN
faba-153	95	15	penalties	penalty	NOUN
faba-153	95	16	on	on	ADP
faba-153	95	17	tax	tax	NOUN
faba-153	95	18	compliance	compliance	NOUN
faba-153	95	19	across	across	ADP
faba-153	95	20	selected	select	VERB
faba-153	95	21	small	small	ADJ
faba-153	95	22	and	and	CCONJ
faba-153	95	23	medium	medium	ADJ
faba-153	95	24	enterprises	enterprise	NOUN
faba-153	95	25	(	(	PUNCT
faba-153	95	26	smes	sme	NOUN
faba-153	95	27	)	)	PUNCT
faba-153	95	28	in	in	ADP
faba-153	95	29	nigeria	nigeria	PROPN
faba-153	95	30	.	.	PUNCT
faba-153	96	1	the	the	DET
faba-153	96	2	data	datum	NOUN
faba-153	96	3	was	be	AUX
faba-153	96	4	collected	collect	VERB
faba-153	96	5	by	by	ADP
faba-153	96	6	means	mean	NOUN
faba-153	96	7	of	of	ADP
faba-153	96	8	structured	structured	ADJ
faba-153	96	9	questionnaires	questionnaire	NOUN
faba-153	96	10	and	and	CCONJ
faba-153	96	11	analysed	analyse	VERB
faba-153	96	12	through	through	ADP
faba-153	96	13	econometric	econometric	ADJ
faba-153	96	14	techniques	technique	NOUN
faba-153	96	15	such	such	ADJ
faba-153	96	16	as	as	ADP
faba-153	96	17	ordinary	ordinary	ADJ
faba-153	96	18	least	least	ADJ
faba-153	96	19	squares	square	NOUN
faba-153	96	20	.	.	PUNCT
faba-153	97	1	the	the	DET
faba-153	97	2	results	result	NOUN
faba-153	97	3	revealed	reveal	VERB
faba-153	97	4	that	that	SCONJ
faba-153	97	5	tax	tax	NOUN
faba-153	97	6	knowledge	knowledge	NOUN
faba-153	97	7	exhibits	exhibit	VERB
faba-153	97	8	a	a	DET
faba-153	97	9	positive	positive	ADJ
faba-153	97	10	and	and	CCONJ
faba-153	97	11	statistically	statistically	ADV
faba-153	97	12	significant	significant	ADJ
faba-153	97	13	effect	effect	NOUN
faba-153	97	14	on	on	ADP
faba-153	97	15	tax	tax	NOUN
faba-153	97	16	compliance	compliance	NOUN
faba-153	97	17	while	while	SCONJ
faba-153	97	18	tax	tax	NOUN
faba-153	97	19	penalties	penalty	NOUN
faba-153	97	20	exhibit	exhibit	VERB
faba-153	97	21	a	a	DET
faba-153	97	22	positive	positive	ADJ
faba-153	97	23	yet	yet	ADV
faba-153	97	24	statistically	statistically	ADV
faba-153	97	25	insignificant	insignificant	ADJ
faba-153	97	26	effect	effect	NOUN
faba-153	97	27	on	on	ADP
faba-153	97	28	tax	tax	NOUN
faba-153	97	29	compliance	compliance	NOUN
faba-153	97	30	in	in	ADP
faba-153	97	31	nigeria	nigeria	PROPN
faba-153	97	32	.	.	PUNCT
faba-153	98	1	the	the	DET
faba-153	98	2	findings	finding	NOUN
faba-153	98	3	suggest	suggest	VERB
faba-153	98	4	that	that	SCONJ
faba-153	98	5	tax	tax	NOUN
faba-153	98	6	knowledge	knowledge	NOUN
faba-153	98	7	is	be	AUX
faba-153	98	8	more	more	ADV
faba-153	98	9	effective	effective	ADJ
faba-153	98	10	in	in	ADP
faba-153	98	11	inducing	induce	VERB
faba-153	98	12	a	a	DET
faba-153	98	13	tax	tax	NOUN
faba-153	98	14	compliant	compliant	NOUN
faba-153	98	15	behaviour	behaviour	NOUN
faba-153	98	16	among	among	ADP
faba-153	98	17	smes	sme	NOUN
faba-153	98	18	in	in	ADP
faba-153	98	19	nigeria	nigeria	PROPN
faba-153	98	20	than	than	ADP
faba-153	98	21	tax	tax	NOUN
faba-153	98	22	penalties	penalty	NOUN
faba-153	98	23	.	.	PUNCT
faba-153	99	1	cechovsky	cechovsky	NOUN
faba-153	99	2	(	(	PUNCT
faba-153	99	3	2018	2018	NUM
faba-153	99	4	)	)	PUNCT
faba-153	99	5	established	establish	VERB
faba-153	99	6	the	the	DET
faba-153	99	7	relationship	relationship	NOUN
faba-153	99	8	between	between	ADP
faba-153	99	9	tax	tax	NOUN
faba-153	99	10	knowledge	knowledge	NOUN
faba-153	99	11	and	and	CCONJ
faba-153	99	12	tax	tax	NOUN
faba-153	99	13	compliant	compliant	ADJ
faba-153	99	14	attitude	attitude	NOUN
faba-153	99	15	in	in	ADP
faba-153	99	16	australia	australia	PROPN
faba-153	99	17	.	.	PUNCT
faba-153	100	1	the	the	DET
faba-153	100	2	study	study	NOUN
faba-153	100	3	employed	employ	VERB
faba-153	100	4	a	a	DET
faba-153	100	5	mixed	mixed	ADJ
faba-153	100	6	methods	method	NOUN
faba-153	100	7	approach	approach	NOUN
faba-153	100	8	incorporating	incorporate	VERB
faba-153	100	9	interviews	interview	NOUN
faba-153	100	10	and	and	CCONJ
faba-153	100	11	self	self	NOUN
faba-153	100	12	-	-	PUNCT
faba-153	100	13	structured	structure	VERB
faba-153	100	14	questionnaires	questionnaire	NOUN
faba-153	100	15	.	.	PUNCT
faba-153	101	1	the	the	DET
faba-153	101	2	respondents	respondent	NOUN
faba-153	101	3	comprised	comprise	VERB
faba-153	101	4	of	of	ADP
faba-153	101	5	a	a	DET
faba-153	101	6	group	group	NOUN
faba-153	101	7	of	of	ADP
faba-153	101	8	700	700	NUM
faba-153	101	9	vocational	vocational	ADJ
faba-153	101	10	business	business	NOUN
faba-153	101	11	students	student	NOUN
faba-153	101	12	.	.	PUNCT
faba-153	102	1	the	the	DET
faba-153	102	2	study	study	NOUN
faba-153	102	3	revealed	reveal	VERB
faba-153	102	4	that	that	SCONJ
faba-153	102	5	tax	tax	NOUN
faba-153	102	6	knowledge	knowledge	NOUN
faba-153	102	7	encourages	encourage	VERB
faba-153	102	8	a	a	DET
faba-153	102	9	tax	tax	NOUN
faba-153	102	10	compliant	compliant	ADJ
faba-153	102	11	attitude	attitude	NOUN
faba-153	102	12	and	and	CCONJ
faba-153	102	13	discourages	discourage	VERB
faba-153	102	14	a	a	DET
faba-153	102	15	tax	tax	NOUN
faba-153	102	16	evasion	evasion	NOUN
faba-153	102	17	attitude	attitude	NOUN
faba-153	102	18	in	in	ADP
faba-153	102	19	australia	australia	PROPN
faba-153	102	20	.	.	PUNCT
faba-153	103	1	hantono	hantono	PROPN
faba-153	103	2	(	(	PUNCT
faba-153	103	3	2021	2021	NUM
faba-153	103	4	)	)	PUNCT
faba-153	103	5	investigated	investigate	VERB
faba-153	103	6	the	the	DET
faba-153	103	7	influence	influence	NOUN
faba-153	103	8	of	of	ADP
faba-153	103	9	selected	select	VERB
faba-153	103	10	tax	tax	NOUN
faba-153	103	11	variables	variable	NOUN
faba-153	103	12	including	include	VERB
faba-153	103	13	tax	tax	NOUN
faba-153	103	14	awareness	awareness	NOUN
faba-153	103	15	,	,	PUNCT
faba-153	103	16	tax	tax	NOUN
faba-153	103	17	knowledge	knowledge	NOUN
faba-153	103	18	and	and	CCONJ
faba-153	103	19	tax	tax	NOUN
faba-153	103	20	morale	morale	NOUN
faba-153	103	21	on	on	ADP
faba-153	103	22	tax	tax	NOUN
faba-153	103	23	compliance	compliance	NOUN
faba-153	103	24	.	.	PUNCT
faba-153	104	1	the	the	DET
faba-153	104	2	study	study	NOUN
faba-153	104	3	made	make	VERB
faba-153	104	4	use	use	NOUN
faba-153	104	5	of	of	ADP
faba-153	104	6	self	self	NOUN
faba-153	104	7	-	-	PUNCT
faba-153	104	8	structured	structure	VERB
faba-153	104	9	questionnaires	questionnaire	NOUN
faba-153	104	10	to	to	PART
faba-153	104	11	gather	gather	VERB
faba-153	104	12	data	datum	NOUN
faba-153	104	13	.	.	PUNCT
faba-153	105	1	this	this	PRON
faba-153	105	2	comprised	comprise	VERB
faba-153	105	3	of	of	ADP
faba-153	105	4	a	a	DET
faba-153	105	5	pool	pool	NOUN
faba-153	105	6	of	of	ADP
faba-153	105	7	100	100	NUM
faba-153	105	8	qualifying	qualifying	NOUN
faba-153	105	9	respondents	respondent	NOUN
faba-153	105	10	and	and	CCONJ
faba-153	105	11	the	the	DET
faba-153	105	12	incidental	incidental	ADJ
faba-153	105	13	sampling	sampling	NOUN
faba-153	105	14	technique	technique	NOUN
faba-153	105	15	was	be	AUX
faba-153	105	16	used	use	VERB
faba-153	105	17	to	to	PART
faba-153	105	18	sample	sample	VERB
faba-153	105	19	the	the	DET
faba-153	105	20	data	datum	NOUN
faba-153	105	21	.	.	PUNCT
faba-153	106	1	by	by	ADP
faba-153	106	2	means	mean	NOUN
faba-153	106	3	of	of	ADP
faba-153	106	4	the	the	DET
faba-153	106	5	multiple	multiple	ADJ
faba-153	106	6	linear	linear	ADJ
faba-153	106	7	regression	regression	NOUN
faba-153	106	8	technique	technique	NOUN
faba-153	106	9	,	,	PUNCT
faba-153	106	10	the	the	DET
faba-153	106	11	study	study	NOUN
faba-153	106	12	found	find	VERB
faba-153	106	13	that	that	SCONJ
faba-153	106	14	tax	tax	NOUN
faba-153	106	15	awareness	awareness	NOUN
faba-153	106	16	,	,	PUNCT
faba-153	106	17	tax	tax	NOUN
faba-153	106	18	morale	morale	NOUN
faba-153	106	19	and	and	CCONJ
faba-153	106	20	tax	tax	NOUN
faba-153	106	21	knowledge	knowledge	NOUN
faba-153	106	22	have	have	VERB
faba-153	106	23	a	a	DET
faba-153	106	24	significant	significant	ADJ
faba-153	106	25	positive	positive	ADJ
faba-153	106	26	impact	impact	NOUN
faba-153	106	27	on	on	ADP
faba-153	106	28	tax	tax	NOUN
faba-153	106	29	compliance	compliance	NOUN
faba-153	106	30	in	in	ADP
faba-153	106	31	indonesia	indonesia	PROPN
faba-153	106	32	.	.	PROPN
faba-153	107	1	wadesango	wadesango	NOUN
faba-153	107	2	and	and	CCONJ
faba-153	107	3	mwandambira	mwandambira	PROPN
faba-153	107	4	(	(	PUNCT
faba-153	107	5	2018	2018	NUM
faba-153	107	6	)	)	PUNCT
faba-153	107	7	examined	examine	VERB
faba-153	107	8	the	the	DET
faba-153	107	9	effect	effect	NOUN
faba-153	107	10	of	of	ADP
faba-153	107	11	tax	tax	NOUN
faba-153	107	12	knowledge	knowledge	NOUN
faba-153	107	13	on	on	ADP
faba-153	107	14	tax	tax	NOUN
faba-153	107	15	compliance	compliance	NOUN
faba-153	107	16	among	among	ADP
faba-153	107	17	small	small	ADJ
faba-153	107	18	medium	medium	ADJ
faba-153	107	19	enterprises	enterprise	NOUN
faba-153	107	20	(	(	PUNCT
faba-153	107	21	smes	sme	NOUN
faba-153	107	22	)	)	PUNCT
faba-153	107	23	in	in	ADP
faba-153	107	24	zimbabwe	zimbabwe	NOUN
faba-153	107	25	using	use	VERB
faba-153	107	26	a	a	DET
faba-153	107	27	pool	pool	NOUN
faba-153	107	28	of	of	ADP
faba-153	107	29	35	35	NUM
faba-153	107	30	smes	sme	NOUN
faba-153	107	31	and	and	CCONJ
faba-153	107	32	40	40	NUM
faba-153	107	33	tax	tax	NOUN
faba-153	107	34	officials	official	NOUN
faba-153	107	35	.	.	PUNCT
faba-153	108	1	the	the	DET
faba-153	108	2	findings	finding	NOUN
faba-153	108	3	were	be	AUX
faba-153	108	4	that	that	PRON
faba-153	108	5	tax	tax	NOUN
faba-153	108	6	knowledge	knowledge	NOUN
faba-153	108	7	influences	influence	VERB
faba-153	108	8	a	a	DET
faba-153	108	9	tax	tax	NOUN
faba-153	108	10	compliant	compliant	NOUN
faba-153	108	11	behaviour	behaviour	NOUN
faba-153	108	12	among	among	ADP
faba-153	108	13	smes	sme	NOUN
faba-153	108	14	and	and	CCONJ
faba-153	108	15	tax	tax	NOUN
faba-153	108	16	officials	official	NOUN
faba-153	108	17	although	although	SCONJ
faba-153	108	18	issues	issue	NOUN
faba-153	108	19	of	of	ADP
faba-153	108	20	high	high	ADJ
faba-153	108	21	tax	tax	NOUN
faba-153	108	22	rates	rate	NOUN
faba-153	108	23	and	and	CCONJ
faba-153	108	24	perceptions	perception	NOUN
faba-153	108	25	on	on	ADP
faba-153	108	26	corruption	corruption	NOUN
faba-153	108	27	weigh	weigh	VERB
faba-153	108	28	on	on	ADP
faba-153	108	29	the	the	DET
faba-153	108	30	willingness	willingness	NOUN
faba-153	108	31	of	of	ADP
faba-153	108	32	taxpayers	taxpayer	NOUN
faba-153	108	33	to	to	PART
faba-153	108	34	settle	settle	VERB
faba-153	108	35	their	their	PRON
faba-153	108	36	tax	tax	NOUN
faba-153	108	37	liabilities	liability	NOUN
faba-153	108	38	.	.	PUNCT
faba-153	109	1	meanwhile	meanwhile	ADV
faba-153	109	2	,	,	PUNCT
faba-153	109	3	a	a	DET
faba-153	109	4	similar	similar	ADJ
faba-153	109	5	study	study	NOUN
faba-153	109	6	by	by	ADP
faba-153	109	7	twum	twum	NOUN
faba-153	109	8	et	et	PROPN
faba-153	109	9	al	al	PROPN
faba-153	109	10	.	.	PROPN
faba-153	110	1	(	(	PUNCT
faba-153	110	2	2020	2020	NUM
faba-153	110	3	)	)	PUNCT
faba-153	110	4	analysed	analyse	VERB
faba-153	110	5	the	the	DET
faba-153	110	6	influence	influence	NOUN
faba-153	110	7	of	of	ADP
faba-153	110	8	tax	tax	NOUN
faba-153	110	9	knowledge	knowledge	NOUN
faba-153	110	10	on	on	ADP
faba-153	110	11	tax	tax	NOUN
faba-153	110	12	compliance	compliance	NOUN
faba-153	110	13	in	in	ADP
faba-153	110	14	panel	panel	NOUN
faba-153	110	15	of	of	ADP
faba-153	110	16	130	130	NUM
faba-153	110	17	managers	manager	NOUN
faba-153	110	18	of	of	ADP
faba-153	110	19	smes	sme	NOUN
faba-153	110	20	.	.	PUNCT
faba-153	111	1	the	the	DET
faba-153	111	2	data	datum	NOUN
faba-153	111	3	was	be	AUX
faba-153	111	4	collected	collect	VERB
faba-153	111	5	by	by	ADP
faba-153	111	6	means	mean	NOUN
faba-153	111	7	of	of	ADP
faba-153	111	8	surveys	survey	NOUN
faba-153	111	9	and	and	CCONJ
faba-153	111	10	analysed	analyse	VERB
faba-153	111	11	through	through	ADP
faba-153	111	12	structural	structural	ADJ
faba-153	111	13	equation	equation	NOUN
faba-153	111	14	modelling	modelling	NOUN
faba-153	111	15	.	.	PUNCT
faba-153	112	1	the	the	DET
faba-153	112	2	findings	finding	NOUN
faba-153	112	3	revealed	reveal	VERB
faba-153	112	4	that	that	SCONJ
faba-153	112	5	knowledge	knowledge	NOUN
faba-153	112	6	of	of	ADP
faba-153	112	7	employment	employment	NOUN
faba-153	112	8	income	income	NOUN
faba-153	112	9	,	,	PUNCT
faba-153	112	10	awareness	awareness	NOUN
faba-153	112	11	of	of	ADP
faba-153	112	12	sanctions	sanction	NOUN
faba-153	112	13	and	and	CCONJ
faba-153	112	14	knowledge	knowledge	NOUN
faba-153	112	15	of	of	ADP
faba-153	112	16	tax	tax	NOUN
faba-153	112	17	rights	right	NOUN
faba-153	112	18	and	and	CCONJ
faba-153	112	19	responsibilities	responsibility	NOUN
faba-153	112	20	have	have	VERB
faba-153	112	21	a	a	DET
faba-153	112	22	positive	positive	ADJ
faba-153	112	23	and	and	CCONJ
faba-153	112	24	statistically	statistically	ADV
faba-153	112	25	significant	significant	ADJ
faba-153	112	26	influence	influence	NOUN
faba-153	112	27	on	on	ADP
faba-153	112	28	tax	tax	NOUN
faba-153	112	29	compliance	compliance	NOUN
faba-153	112	30	in	in	ADP
faba-153	112	31	ghana	ghana	PROPN
faba-153	112	32	.	.	PUNCT
faba-153	113	1	musimenta	musimenta	PROPN
faba-153	113	2	(	(	PUNCT
faba-153	113	3	2020	2020	NUM
faba-153	113	4	)	)	PUNCT
faba-153	113	5	analysed	analyse	VERB
faba-153	113	6	the	the	DET
faba-153	113	7	effect	effect	NOUN
faba-153	113	8	of	of	ADP
faba-153	113	9	tax	tax	NOUN
faba-153	113	10	knowledge	knowledge	NOUN
faba-153	113	11	,	,	PUNCT
faba-153	113	12	tax	tax	NOUN
faba-153	113	13	complexity	complexity	NOUN
faba-153	113	14	and	and	CCONJ
faba-153	113	15	compliance	compliance	NOUN
faba-153	113	16	costs	cost	NOUN
faba-153	113	17	on	on	ADP
faba-153	113	18	tax	tax	NOUN
faba-153	113	19	compliance	compliance	NOUN
faba-153	113	20	in	in	ADP
faba-153	113	21	uganda	uganda	PROPN
faba-153	113	22	while	while	SCONJ
faba-153	113	23	incorporating	incorporate	VERB
faba-153	113	24	the	the	DET
faba-153	113	25	influence	influence	NOUN
faba-153	113	26	of	of	ADP
faba-153	113	27	indirect	indirect	ADJ
faba-153	113	28	costs	cost	NOUN
faba-153	113	29	of	of	ADP
faba-153	113	30	tax	tax	NOUN
faba-153	113	31	compliance	compliance	NOUN
faba-153	113	32	.	.	PUNCT
faba-153	114	1	the	the	DET
faba-153	114	2	results	result	NOUN
faba-153	114	3	indicated	indicate	VERB
faba-153	114	4	that	that	SCONJ
faba-153	114	5	tax	tax	NOUN
faba-153	114	6	knowledge	knowledge	NOUN
faba-153	114	7	is	be	AUX
faba-153	114	8	not	not	PART
faba-153	114	9	correlated	correlate	VERB
faba-153	114	10	with	with	ADP
faba-153	114	11	compliance	compliance	NOUN
faba-153	114	12	costs	cost	NOUN
faba-153	114	13	and	and	CCONJ
faba-153	114	14	that	that	PRON
faba-153	114	15	tax	tax	NOUN
faba-153	114	16	knowledge	knowledge	NOUN
faba-153	114	17	is	be	AUX
faba-153	114	18	better	well	ADV
faba-153	114	19	suited	suited	ADJ
faba-153	114	20	at	at	ADP
faba-153	114	21	explaining	explain	VERB
faba-153	114	22	variations	variation	NOUN
faba-153	114	23	in	in	ADP
faba-153	114	24	internal	internal	ADJ
faba-153	114	25	costs	cost	NOUN
faba-153	114	26	than	than	ADP
faba-153	114	27	external	external	ADJ
faba-153	114	28	costs	cost	NOUN
faba-153	114	29	of	of	ADP
faba-153	114	30	compliance	compliance	NOUN
faba-153	114	31	.	.	PUNCT
faba-153	115	1	in	in	ADP
faba-153	115	2	addition	addition	NOUN
faba-153	115	3	,	,	PUNCT
faba-153	115	4	the	the	DET
faba-153	115	5	results	result	NOUN
faba-153	115	6	indicated	indicate	VERB
faba-153	115	7	that	that	SCONJ
faba-153	115	8	tax	tax	NOUN
faba-153	115	9	knowledge	knowledge	NOUN
faba-153	115	10	has	have	VERB
faba-153	115	11	a	a	DET
faba-153	115	12	positive	positive	ADJ
faba-153	115	13	significant	significant	ADJ
faba-153	115	14	influence	influence	NOUN
faba-153	115	15	on	on	ADP
faba-153	115	16	tax	tax	NOUN
faba-153	115	17	compliance	compliance	NOUN
faba-153	115	18	.	.	PUNCT
faba-153	116	1	manual	manual	NOUN
faba-153	116	2	and	and	CCONJ
faba-153	116	3	xin	xin	PROPN
faba-153	116	4	(	(	PUNCT
faba-153	116	5	2016	2016	NUM
faba-153	116	6	)	)	PUNCT
faba-153	116	7	explored	explore	VERB
faba-153	116	8	the	the	DET
faba-153	116	9	role	role	NOUN
faba-153	116	10	of	of	ADP
faba-153	116	11	selected	select	VERB
faba-153	116	12	tax	tax	NOUN
faba-153	116	13	variables	variable	NOUN
faba-153	116	14	including	include	VERB
faba-153	116	15	tax	tax	NOUN
faba-153	116	16	knowledge	knowledge	NOUN
faba-153	116	17	,	,	PUNCT
faba-153	116	18	tax	tax	NOUN
faba-153	116	19	compliance	compliance	NOUN
faba-153	116	20	costs	cost	NOUN
faba-153	116	21	and	and	CCONJ
faba-153	116	22	tax	tax	NOUN
faba-153	116	23	deterrent	deterrent	NOUN
faba-153	116	24	measures	measure	NOUN
faba-153	116	25	on	on	ADP
faba-153	116	26	tax	tax	NOUN
faba-153	116	27	compliance	compliance	NOUN
faba-153	116	28	in	in	ADP
faba-153	116	29	west	west	PROPN
faba-153	116	30	malaysia	malaysia	PROPN
faba-153	116	31	.	.	PUNCT
faba-153	117	1	a	a	DET
faba-153	117	2	group	group	NOUN
faba-153	117	3	of	of	ADP
faba-153	117	4	150	150	NUM
faba-153	117	5	self	self	NOUN
faba-153	117	6	-	-	PUNCT
faba-153	117	7	employed	employ	VERB
faba-153	117	8	taxpayers	taxpayer	NOUN
faba-153	117	9	was	be	AUX
faba-153	117	10	randomly	randomly	ADV
faba-153	117	11	selected	select	VERB
faba-153	117	12	.	.	PUNCT
faba-153	118	1	the	the	DET
faba-153	118	2	data	data	PROPN
faba-153	118	3	collection	collection	NOUN
faba-153	118	4	method	method	NOUN
faba-153	118	5	included	include	VERB
faba-153	118	6	online	online	ADJ
faba-153	118	7	questionnaire	questionnaire	NOUN
faba-153	118	8	surveys	survey	NOUN
faba-153	118	9	and	and	CCONJ
faba-153	118	10	simple	simple	ADJ
faba-153	118	11	random	random	ADJ
faba-153	118	12	sampling	sampling	NOUN
faba-153	118	13	technique	technique	NOUN
faba-153	118	14	and	and	CCONJ
faba-153	118	15	was	be	AUX
faba-153	118	16	analysed	analyse	VERB
faba-153	118	17	through	through	ADP
faba-153	118	18	the	the	DET
faba-153	118	19	help	help	NOUN
faba-153	118	20	of	of	ADP
faba-153	118	21	the	the	DET
faba-153	118	22	pearson	pearson	NOUN
faba-153	118	23	correlation	correlation	NOUN
faba-153	118	24	technique	technique	NOUN
faba-153	118	25	and	and	CCONJ
faba-153	118	26	multiple	multiple	ADJ
faba-153	118	27	regression	regression	NOUN
faba-153	118	28	.	.	PUNCT
faba-153	119	1	the	the	DET
faba-153	119	2	findings	finding	NOUN
faba-153	119	3	revealed	reveal	VERB
faba-153	119	4	that	that	SCONJ
faba-153	119	5	tax	tax	NOUN
faba-153	119	6	deterrence	deterrence	NOUN
faba-153	119	7	measures	measure	NOUN
faba-153	119	8	are	be	AUX
faba-153	119	9	significantly	significantly	ADV
faba-153	119	10	correlated	correlate	VERB
faba-153	119	11	with	with	ADP
faba-153	119	12	tax	tax	NOUN
faba-153	119	13	compliance	compliance	NOUN
faba-153	119	14	whereas	whereas	SCONJ
faba-153	119	15	,	,	PUNCT
faba-153	119	16	on	on	ADP
faba-153	119	17	the	the	DET
faba-153	119	18	contrary	contrary	NOUN
faba-153	119	19	,	,	PUNCT
faba-153	119	20	tax	tax	NOUN
faba-153	119	21	knowledge	knowledge	NOUN
faba-153	119	22	and	and	CCONJ
faba-153	119	23	tax	tax	NOUN
faba-153	119	24	compliance	compliance	NOUN
faba-153	119	25	costs	cost	NOUN
faba-153	119	26	are	be	AUX
faba-153	119	27	not	not	PART
faba-153	119	28	significantly	significantly	ADV
faba-153	119	29	correlated	correlate	VERB
faba-153	119	30	with	with	ADP
faba-153	119	31	tax	tax	NOUN
faba-153	119	32	compliant	compliant	ADJ
faba-153	119	33	behaviour	behaviour	NOUN
faba-153	119	34	among	among	ADP
faba-153	119	35	self	self	NOUN
faba-153	119	36	-	-	PUNCT
faba-153	119	37	employed	employ	VERB
faba-153	119	38	taxpayers	taxpayer	NOUN
faba-153	119	39	in	in	ADP
faba-153	119	40	west	west	PROPN
faba-153	119	41	malaysia	malaysia	PROPN
faba-153	119	42	.	.	PUNCT
faba-153	120	1	mukhtar	mukhtar	PROPN
faba-153	120	2	et	et	PROPN
faba-153	120	3	al	al	PROPN
faba-153	120	4	.	.	PROPN
faba-153	121	1	(	(	PUNCT
faba-153	121	2	2015	2015	NUM
faba-153	121	3	)	)	PUNCT
faba-153	121	4	investigated	investigate	VERB
faba-153	121	5	the	the	DET
faba-153	121	6	effect	effect	NOUN
faba-153	121	7	of	of	ADP
faba-153	121	8	selected	select	VERB
faba-153	121	9	tax	tax	NOUN
faba-153	121	10	compliance	compliance	NOUN
faba-153	121	11	factors	factor	NOUN
faba-153	121	12	on	on	ADP
faba-153	121	13	government	government	NOUN
faba-153	121	14	revenue	revenue	NOUN
faba-153	121	15	mobilisation	mobilisation	NOUN
faba-153	121	16	in	in	ADP
faba-153	121	17	somaliland	somaliland	PROPN
faba-153	121	18	.	.	PUNCT
faba-153	122	1	the	the	DET
faba-153	122	2	selected	select	VERB
faba-153	122	3	tax	tax	NOUN
faba-153	122	4	compliance	compliance	NOUN
faba-153	122	5	variables	variable	NOUN
faba-153	122	6	include	include	VERB
faba-153	122	7	tax	tax	NOUN
faba-153	122	8	knowledge	knowledge	NOUN
faba-153	122	9	,	,	PUNCT
faba-153	122	10	digitalisation	digitalisation	NOUN
faba-153	122	11	of	of	ADP
faba-153	122	12	the	the	DET
faba-153	122	13	tax	tax	NOUN
faba-153	122	14	collection	collection	NOUN
faba-153	122	15	system	system	NOUN
faba-153	122	16	and	and	CCONJ
faba-153	122	17	tax	tax	NOUN
faba-153	122	18	audit	audit	NOUN
faba-153	122	19	.	.	PUNCT
faba-153	123	1	the	the	DET
faba-153	123	2	target	target	NOUN
faba-153	123	3	population	population	NOUN
faba-153	123	4	was	be	AUX
faba-153	123	5	business	business	NOUN
faba-153	123	6	owners	owner	NOUN
faba-153	123	7	in	in	ADP
faba-153	123	8	the	the	DET
faba-153	123	9	gobonimo	gobonimo	NOUN
faba-153	123	10	market	market	NOUN
faba-153	123	11	,	,	PUNCT
faba-153	123	12	and	and	CCONJ
faba-153	123	13	the	the	DET
faba-153	123	14	population	population	NOUN
faba-153	123	15	was	be	AUX
faba-153	123	16	selected	select	VERB
faba-153	123	17	using	use	VERB
faba-153	123	18	the	the	DET
faba-153	123	19	stratified	stratified	ADJ
faba-153	123	20	random	random	ADJ
faba-153	123	21	sampling	sampling	NOUN
faba-153	123	22	technique	technique	NOUN
faba-153	123	23	.	.	PUNCT
faba-153	124	1	in	in	ADP
faba-153	124	2	addition	addition	NOUN
faba-153	124	3	,	,	PUNCT
faba-153	124	4	the	the	DET
faba-153	124	5	study	study	NOUN
faba-153	124	6	employed	employ	VERB
faba-153	124	7	both	both	CCONJ
faba-153	124	8	primary	primary	ADJ
faba-153	124	9	and	and	CCONJ
faba-153	124	10	secondary	secondary	ADJ
faba-153	124	11	data	datum	NOUN
faba-153	124	12	for	for	ADP
faba-153	124	13	which	which	PRON
faba-153	124	14	primary	primary	ADJ
faba-153	124	15	data	datum	NOUN
faba-153	124	16	was	be	AUX
faba-153	124	17	collected	collect	VERB
faba-153	124	18	by	by	ADP
faba-153	124	19	baneng	baneng	NOUN
faba-153	124	20	naape	naape	NOUN
faba-153	124	21	/	/	SYM
faba-153	124	22	finance	finance	NOUN
faba-153	124	23	,	,	PUNCT
faba-153	124	24	accounting	accounting	NOUN
faba-153	124	25	and	and	CCONJ
faba-153	124	26	business	business	NOUN
faba-153	124	27	analysis	analysis	NOUN
faba-153	124	28	,	,	PUNCT
faba-153	124	29	volume	volume	NOUN
faba-153	124	30	5	5	NUM
faba-153	124	31	,	,	PUNCT
faba-153	124	32	issue	issue	NOUN
faba-153	124	33	1	1	NUM
faba-153	124	34	,	,	PUNCT
faba-153	124	35	2023	2023	NUM
faba-153	124	36	18	18	NUM
faba-153	124	37	means	mean	NOUN
faba-153	124	38	of	of	ADP
faba-153	124	39	structured	structured	ADJ
faba-153	124	40	questionnaires	questionnaire	NOUN
faba-153	124	41	while	while	SCONJ
faba-153	124	42	secondary	secondary	ADJ
faba-153	124	43	data	datum	NOUN
faba-153	124	44	was	be	AUX
faba-153	124	45	collected	collect	VERB
faba-153	124	46	from	from	ADP
faba-153	124	47	reliable	reliable	ADJ
faba-153	124	48	secondary	secondary	ADJ
faba-153	124	49	data	datum	NOUN
faba-153	124	50	sources	source	NOUN
faba-153	124	51	.	.	PUNCT
faba-153	125	1	the	the	DET
faba-153	125	2	study	study	NOUN
faba-153	125	3	found	find	VERB
faba-153	125	4	that	that	SCONJ
faba-153	125	5	business	business	NOUN
faba-153	125	6	owners	owner	NOUN
faba-153	125	7	in	in	ADP
faba-153	125	8	the	the	DET
faba-153	125	9	gobonimo	gobonimo	NOUN
faba-153	125	10	market	market	NOUN
faba-153	125	11	lack	lack	VERB
faba-153	125	12	the	the	DET
faba-153	125	13	necessary	necessary	ADJ
faba-153	125	14	knowledge	knowledge	NOUN
faba-153	125	15	to	to	PART
faba-153	125	16	settle	settle	VERB
faba-153	125	17	their	their	PRON
faba-153	125	18	tax	tax	NOUN
faba-153	125	19	liabilities	liability	NOUN
faba-153	125	20	which	which	PRON
faba-153	125	21	limits	limit	VERB
faba-153	125	22	the	the	DET
faba-153	125	23	government	government	NOUN
faba-153	125	24	’s	’s	PART
faba-153	125	25	ability	ability	NOUN
faba-153	125	26	to	to	PART
faba-153	125	27	mobilise	mobilise	VERB
faba-153	125	28	tax	tax	NOUN
faba-153	125	29	revenue	revenue	NOUN
faba-153	125	30	.	.	PUNCT
faba-153	126	1	the	the	DET
faba-153	126	2	underlying	underlie	VERB
faba-153	126	3	factors	factor	NOUN
faba-153	126	4	included	include	VERB
faba-153	126	5	the	the	DET
faba-153	126	6	inability	inability	NOUN
faba-153	126	7	of	of	ADP
faba-153	126	8	taxpayers	taxpayer	NOUN
faba-153	126	9	to	to	PART
faba-153	126	10	use	use	VERB
faba-153	126	11	the	the	DET
faba-153	126	12	online	online	ADJ
faba-153	126	13	tax	tax	NOUN
faba-153	126	14	filling	filling	NOUN
faba-153	126	15	system	system	NOUN
faba-153	126	16	as	as	ADV
faba-153	126	17	well	well	ADV
faba-153	126	18	as	as	ADP
faba-153	126	19	limited	limited	ADJ
faba-153	126	20	information	information	NOUN
faba-153	126	21	on	on	ADP
faba-153	126	22	the	the	DET
faba-153	126	23	benefits	benefit	NOUN
faba-153	126	24	of	of	ADP
faba-153	126	25	paying	pay	VERB
faba-153	126	26	taxes	taxis	NOUN
faba-153	126	27	.	.	PUNCT
faba-153	127	1	research	research	NOUN
faba-153	127	2	methodology	methodology	NOUN
faba-153	127	3	research	research	NOUN
faba-153	127	4	approach	approach	VERB
faba-153	127	5	a	a	DET
faba-153	127	6	research	research	NOUN
faba-153	127	7	approach	approach	NOUN
faba-153	127	8	provides	provide	VERB
faba-153	127	9	a	a	DET
faba-153	127	10	detailed	detailed	ADJ
faba-153	127	11	overview	overview	NOUN
faba-153	127	12	of	of	ADP
faba-153	127	13	the	the	DET
faba-153	127	14	steps	step	NOUN
faba-153	127	15	and	and	CCONJ
faba-153	127	16	procedures	procedure	NOUN
faba-153	127	17	the	the	DET
faba-153	127	18	researcher	researcher	NOUN
faba-153	127	19	plans	plan	VERB
faba-153	127	20	to	to	PART
faba-153	127	21	execute	execute	VERB
faba-153	127	22	in	in	ADP
faba-153	127	23	the	the	DET
faba-153	127	24	collection	collection	NOUN
faba-153	127	25	and	and	CCONJ
faba-153	127	26	analysis	analysis	NOUN
faba-153	127	27	of	of	ADP
faba-153	127	28	data	datum	NOUN
faba-153	127	29	as	as	ADV
faba-153	127	30	well	well	ADV
faba-153	127	31	as	as	ADP
faba-153	127	32	interpretation	interpretation	NOUN
faba-153	127	33	of	of	ADP
faba-153	127	34	research	research	NOUN
faba-153	127	35	outputs	output	NOUN
faba-153	127	36	.	.	PUNCT
faba-153	128	1	in	in	ADP
faba-153	128	2	most	most	ADJ
faba-153	128	3	cases	case	NOUN
faba-153	128	4	,	,	PUNCT
faba-153	128	5	the	the	DET
faba-153	128	6	research	research	NOUN
faba-153	128	7	approach	approach	NOUN
faba-153	128	8	incorporates	incorporate	VERB
faba-153	128	9	three	three	NUM
faba-153	128	10	components	component	NOUN
faba-153	128	11	namely	namely	ADV
faba-153	128	12	,	,	PUNCT
faba-153	128	13	philosophical	philosophical	ADJ
faba-153	128	14	world	world	NOUN
faba-153	128	15	view	view	NOUN
faba-153	128	16	,	,	PUNCT
faba-153	128	17	research	research	NOUN
faba-153	128	18	methods	method	NOUN
faba-153	128	19	and	and	CCONJ
faba-153	128	20	research	research	NOUN
faba-153	128	21	design	design	NOUN
faba-153	128	22	(	(	PUNCT
faba-153	128	23	grover	grover	NOUN
faba-153	128	24	2015	2015	NUM
faba-153	128	25	)	)	PUNCT
faba-153	128	26	.	.	PUNCT
faba-153	129	1	haradhan	haradhan	PROPN
faba-153	129	2	(	(	PUNCT
faba-153	129	3	2017	2017	NUM
faba-153	129	4	)	)	PUNCT
faba-153	129	5	notes	note	VERB
faba-153	129	6	that	that	SCONJ
faba-153	129	7	decisions	decision	NOUN
faba-153	129	8	on	on	ADP
faba-153	129	9	the	the	DET
faba-153	129	10	research	research	NOUN
faba-153	129	11	approach	approach	NOUN
faba-153	129	12	are	be	AUX
faba-153	129	13	usually	usually	ADV
faba-153	129	14	based	base	VERB
faba-153	129	15	on	on	ADP
faba-153	129	16	the	the	DET
faba-153	129	17	objective	objective	NOUN
faba-153	129	18	of	of	ADP
faba-153	129	19	the	the	DET
faba-153	129	20	study	study	NOUN
faba-153	129	21	,	,	PUNCT
faba-153	129	22	the	the	DET
faba-153	129	23	researcher	researcher	NOUN
faba-153	129	24	’s	’s	PART
faba-153	129	25	personal	personal	ADJ
faba-153	129	26	experience	experience	NOUN
faba-153	129	27	and	and	CCONJ
faba-153	129	28	audience	audience	NOUN
faba-153	129	29	of	of	ADP
faba-153	129	30	the	the	DET
faba-153	129	31	study	study	NOUN
faba-153	129	32	.	.	PUNCT
faba-153	130	1	this	this	DET
faba-153	130	2	study	study	NOUN
faba-153	130	3	employed	employ	VERB
faba-153	130	4	a	a	DET
faba-153	130	5	quantitative	quantitative	ADJ
faba-153	130	6	research	research	NOUN
faba-153	130	7	approach	approach	NOUN
faba-153	130	8	.	.	PUNCT
faba-153	131	1	this	this	PRON
faba-153	131	2	includes	include	VERB
faba-153	131	3	collecting	collect	VERB
faba-153	131	4	primary	primary	ADJ
faba-153	131	5	data	datum	NOUN
faba-153	131	6	through	through	ADP
faba-153	131	7	selfstructured	selfstructure	VERB
faba-153	131	8	questionnaires	questionnaire	NOUN
faba-153	131	9	and	and	CCONJ
faba-153	131	10	analysing	analyse	VERB
faba-153	131	11	the	the	DET
faba-153	131	12	data	datum	NOUN
faba-153	131	13	by	by	ADP
faba-153	131	14	means	mean	NOUN
faba-153	131	15	of	of	ADP
faba-153	131	16	inferential	inferential	ADJ
faba-153	131	17	statistics	statistic	NOUN
faba-153	131	18	.	.	PUNCT
faba-153	132	1	sampling	sample	VERB
faba-153	132	2	strategy	strategy	NOUN
faba-153	132	3	identifying	identify	VERB
faba-153	132	4	and	and	CCONJ
faba-153	132	5	selecting	select	VERB
faba-153	132	6	the	the	DET
faba-153	132	7	right	right	ADJ
faba-153	132	8	sampling	sampling	NOUN
faba-153	132	9	technique	technique	NOUN
faba-153	132	10	is	be	AUX
faba-153	132	11	crucial	crucial	ADJ
faba-153	132	12	in	in	ADP
faba-153	132	13	survey	survey	NOUN
faba-153	132	14	research	research	NOUN
faba-153	132	15	as	as	SCONJ
faba-153	132	16	this	this	PRON
faba-153	132	17	ultimately	ultimately	ADV
faba-153	132	18	predicts	predict	VERB
faba-153	132	19	the	the	DET
faba-153	132	20	generalizability	generalizability	NOUN
faba-153	132	21	of	of	ADP
faba-153	132	22	the	the	DET
faba-153	132	23	findings	finding	NOUN
faba-153	132	24	obtained	obtain	VERB
faba-153	132	25	in	in	ADP
faba-153	132	26	the	the	DET
faba-153	132	27	study	study	NOUN
faba-153	132	28	.	.	PUNCT
faba-153	133	1	although	although	SCONJ
faba-153	133	2	several	several	ADJ
faba-153	133	3	sampling	sampling	NOUN
faba-153	133	4	techniques	technique	NOUN
faba-153	133	5	exist	exist	VERB
faba-153	133	6	,	,	PUNCT
faba-153	133	7	ranging	range	VERB
faba-153	133	8	from	from	ADP
faba-153	133	9	probability	probability	NOUN
faba-153	133	10	sampling	sample	VERB
faba-153	133	11	to	to	ADP
faba-153	133	12	non	non	ADJ
faba-153	133	13	-	-	ADJ
faba-153	133	14	probability	probability	ADJ
faba-153	133	15	sampling	sampling	NOUN
faba-153	133	16	,	,	PUNCT
faba-153	133	17	the	the	DET
faba-153	133	18	most	most	ADV
faba-153	133	19	suitable	suitable	ADJ
faba-153	133	20	sampling	sampling	NOUN
faba-153	133	21	technique	technique	NOUN
faba-153	133	22	for	for	ADP
faba-153	133	23	our	our	PRON
faba-153	133	24	analysis	analysis	NOUN
faba-153	133	25	is	be	AUX
faba-153	133	26	the	the	DET
faba-153	133	27	simple	simple	ADJ
faba-153	133	28	probability	probability	NOUN
faba-153	133	29	sampling	sample	VERB
faba-153	133	30	technique	technique	NOUN
faba-153	133	31	.	.	PUNCT
faba-153	134	1	under	under	ADP
faba-153	134	2	the	the	DET
faba-153	134	3	simple	simple	ADJ
faba-153	134	4	probability	probability	NOUN
faba-153	134	5	sampling	sampling	NOUN
faba-153	134	6	technique	technique	NOUN
faba-153	134	7	,	,	PUNCT
faba-153	134	8	participants	participant	NOUN
faba-153	134	9	in	in	ADP
faba-153	134	10	the	the	DET
faba-153	134	11	population	population	NOUN
faba-153	134	12	group	group	NOUN
faba-153	134	13	are	be	AUX
faba-153	134	14	sampled	sample	VERB
faba-153	134	15	by	by	ADP
faba-153	134	16	a	a	DET
faba-153	134	17	random	random	ADJ
faba-153	134	18	process	process	NOUN
faba-153	134	19	,	,	PUNCT
faba-153	134	20	usually	usually	ADV
faba-153	134	21	by	by	ADP
faba-153	134	22	a	a	DET
faba-153	134	23	random	random	ADJ
faba-153	134	24	number	number	NOUN
faba-153	134	25	table	table	NOUN
faba-153	134	26	or	or	CCONJ
faba-153	134	27	random	random	ADJ
faba-153	134	28	number	number	NOUN
faba-153	134	29	generator	generator	NOUN
faba-153	134	30	(	(	PUNCT
faba-153	134	31	taherdoost	taherdoost	NOUN
faba-153	134	32	2016	2016	NUM
faba-153	134	33	)	)	PUNCT
faba-153	134	34	.	.	PUNCT
faba-153	135	1	the	the	DET
faba-153	135	2	target	target	NOUN
faba-153	135	3	population	population	NOUN
faba-153	135	4	consisted	consist	VERB
faba-153	135	5	of	of	ADP
faba-153	135	6	south	south	ADJ
faba-153	135	7	african	african	ADJ
faba-153	135	8	permanent	permanent	ADJ
faba-153	135	9	residents	resident	NOUN
faba-153	135	10	above	above	ADP
faba-153	135	11	the	the	DET
faba-153	135	12	age	age	NOUN
faba-153	135	13	of	of	ADP
faba-153	135	14	18	18	NUM
faba-153	135	15	years	year	NOUN
faba-153	135	16	and	and	CCONJ
faba-153	135	17	who	who	PRON
faba-153	135	18	are	be	AUX
faba-153	135	19	registered	register	VERB
faba-153	135	20	for	for	ADP
faba-153	135	21	income	income	NOUN
faba-153	135	22	tax	tax	NOUN
faba-153	135	23	with	with	ADP
faba-153	135	24	sars	sar	NOUN
faba-153	135	25	.	.	PUNCT
faba-153	136	1	data	datum	NOUN
faba-153	136	2	collection	collection	NOUN
faba-153	136	3	data	datum	NOUN
faba-153	136	4	collection	collection	NOUN
faba-153	136	5	refers	refer	VERB
faba-153	136	6	to	to	ADP
faba-153	136	7	the	the	DET
faba-153	136	8	steps	step	NOUN
faba-153	136	9	undertaken	undertake	VERB
faba-153	136	10	by	by	ADP
faba-153	136	11	the	the	DET
faba-153	136	12	researcher	researcher	NOUN
faba-153	136	13	to	to	PART
faba-153	136	14	collect	collect	VERB
faba-153	136	15	and	and	CCONJ
faba-153	136	16	measure	measure	VERB
faba-153	136	17	information	information	NOUN
faba-153	136	18	about	about	ADP
faba-153	136	19	the	the	DET
faba-153	136	20	variable(s	variable(s	NOUN
faba-153	136	21	)	)	PUNCT
faba-153	136	22	of	of	ADP
faba-153	136	23	interest	interest	NOUN
faba-153	136	24	(	(	PUNCT
faba-153	136	25	young	young	ADJ
faba-153	136	26	2016	2016	NUM
faba-153	136	27	)	)	PUNCT
faba-153	136	28	.	.	PUNCT
faba-153	137	1	this	this	DET
faba-153	137	2	process	process	NOUN
faba-153	137	3	enables	enable	VERB
faba-153	137	4	the	the	DET
faba-153	137	5	researcher	researcher	NOUN
faba-153	137	6	to	to	PART
faba-153	137	7	answer	answer	VERB
faba-153	137	8	specified	specified	ADJ
faba-153	137	9	research	research	NOUN
faba-153	137	10	questions	question	NOUN
faba-153	137	11	,	,	PUNCT
faba-153	137	12	engage	engage	VERB
faba-153	137	13	in	in	ADP
faba-153	137	14	hypothesis	hypothesis	NOUN
faba-153	137	15	testing	testing	NOUN
faba-153	137	16	and	and	CCONJ
faba-153	137	17	analyse	analyse	NOUN
faba-153	137	18	research	research	NOUN
faba-153	137	19	outcomes	outcome	NOUN
faba-153	137	20	.	.	PUNCT
faba-153	138	1	for	for	ADP
faba-153	138	2	the	the	DET
faba-153	138	3	purposes	purpose	NOUN
faba-153	138	4	of	of	ADP
faba-153	138	5	this	this	DET
faba-153	138	6	study	study	NOUN
faba-153	138	7	,	,	PUNCT
faba-153	138	8	the	the	DET
faba-153	138	9	researchers	researcher	NOUN
faba-153	138	10	made	make	VERB
faba-153	138	11	use	use	NOUN
faba-153	138	12	of	of	ADP
faba-153	138	13	primary	primary	ADJ
faba-153	138	14	data	datum	NOUN
faba-153	138	15	collected	collect	VERB
faba-153	138	16	by	by	ADP
faba-153	138	17	means	mean	NOUN
faba-153	138	18	of	of	ADP
faba-153	138	19	electronic	electronic	ADJ
faba-153	138	20	surveys	survey	NOUN
faba-153	138	21	in	in	ADP
faba-153	138	22	the	the	DET
faba-153	138	23	form	form	NOUN
faba-153	138	24	of	of	ADP
faba-153	138	25	self	self	NOUN
faba-153	138	26	-	-	PUNCT
faba-153	138	27	structured	structure	VERB
faba-153	138	28	questionnaires	questionnaire	NOUN
faba-153	138	29	.	.	PUNCT
faba-153	139	1	data	datum	NOUN
faba-153	139	2	analysis	analysis	NOUN
faba-153	139	3	data	datum	NOUN
faba-153	139	4	analysis	analysis	NOUN
faba-153	139	5	can	can	AUX
faba-153	139	6	be	be	AUX
faba-153	139	7	described	describe	VERB
faba-153	139	8	as	as	ADP
faba-153	139	9	the	the	DET
faba-153	139	10	process	process	NOUN
faba-153	139	11	of	of	ADP
faba-153	139	12	systematically	systematically	ADV
faba-153	139	13	visualising	visualise	VERB
faba-153	139	14	information	information	NOUN
faba-153	139	15	collected	collect	VERB
faba-153	139	16	through	through	ADP
faba-153	139	17	quantitative	quantitative	ADJ
faba-153	139	18	or	or	CCONJ
faba-153	139	19	qualitative	qualitative	ADJ
faba-153	139	20	research	research	NOUN
faba-153	139	21	instruments	instrument	NOUN
faba-153	139	22	either	either	CCONJ
faba-153	139	23	to	to	PART
faba-153	139	24	identify	identify	VERB
faba-153	139	25	the	the	DET
faba-153	139	26	characteristics	characteristic	NOUN
faba-153	139	27	of	of	ADP
faba-153	139	28	the	the	DET
faba-153	139	29	variables	variable	NOUN
faba-153	139	30	in	in	ADP
faba-153	139	31	question	question	NOUN
faba-153	139	32	,	,	PUNCT
faba-153	139	33	to	to	PART
faba-153	139	34	explore	explore	VERB
faba-153	139	35	the	the	DET
faba-153	139	36	relationship	relationship	NOUN
faba-153	139	37	between	between	ADP
faba-153	139	38	two	two	NUM
faba-153	139	39	or	or	CCONJ
faba-153	139	40	more	more	ADJ
faba-153	139	41	variables	variable	NOUN
faba-153	139	42	or	or	CCONJ
faba-153	139	43	to	to	PART
faba-153	139	44	measure	measure	VERB
faba-153	139	45	the	the	DET
faba-153	139	46	impact	impact	NOUN
faba-153	139	47	of	of	ADP
faba-153	139	48	one	one	NUM
faba-153	139	49	variable	variable	NOUN
faba-153	139	50	on	on	ADP
faba-153	139	51	the	the	DET
faba-153	139	52	other	other	ADJ
faba-153	139	53	(	(	PUNCT
faba-153	139	54	patel	patel	PROPN
faba-153	139	55	2009	2009	NUM
faba-153	139	56	)	)	PUNCT
faba-153	139	57	.	.	PUNCT
faba-153	140	1	the	the	DET
faba-153	140	2	data	datum	NOUN
faba-153	140	3	collected	collect	VERB
faba-153	140	4	in	in	ADP
faba-153	140	5	this	this	DET
faba-153	140	6	study	study	NOUN
faba-153	140	7	was	be	AUX
faba-153	140	8	assessed	assess	VERB
faba-153	140	9	statistically	statistically	ADV
faba-153	140	10	by	by	ADP
faba-153	140	11	means	mean	NOUN
faba-153	140	12	of	of	ADP
faba-153	140	13	descriptive	descriptive	ADJ
faba-153	140	14	analysis	analysis	NOUN
faba-153	140	15	and	and	CCONJ
faba-153	140	16	inferential	inferential	ADJ
faba-153	140	17	statistics	statistic	NOUN
faba-153	140	18	.	.	PUNCT
faba-153	141	1	descriptive	descriptive	ADJ
faba-153	141	2	analysis	analysis	NOUN
faba-153	141	3	descriptive	descriptive	ADJ
faba-153	141	4	analysis	analysis	NOUN
faba-153	141	5	forms	form	VERB
faba-153	141	6	the	the	DET
faba-153	141	7	basis	basis	NOUN
faba-153	141	8	of	of	ADP
faba-153	141	9	econometric	econometric	ADJ
faba-153	141	10	modelling	modelling	NOUN
faba-153	141	11	as	as	SCONJ
faba-153	141	12	it	it	PRON
faba-153	141	13	provides	provide	VERB
faba-153	141	14	a	a	DET
faba-153	141	15	summary	summary	NOUN
faba-153	141	16	of	of	ADP
faba-153	141	17	the	the	DET
faba-153	141	18	type	type	NOUN
faba-153	141	19	of	of	ADP
faba-153	141	20	data	datum	NOUN
faba-153	141	21	the	the	DET
faba-153	141	22	researcher	researcher	NOUN
faba-153	141	23	is	be	AUX
faba-153	141	24	dealing	deal	VERB
faba-153	141	25	with	with	ADP
faba-153	141	26	.	.	PUNCT
faba-153	142	1	in	in	ADP
faba-153	142	2	general	general	ADJ
faba-153	142	3	terms	term	NOUN
faba-153	142	4	,	,	PUNCT
faba-153	142	5	descriptive	descriptive	ADJ
faba-153	142	6	statistics	statistic	NOUN
faba-153	142	7	is	be	AUX
faba-153	142	8	the	the	DET
faba-153	142	9	process	process	NOUN
faba-153	142	10	of	of	ADP
faba-153	142	11	describing	describe	VERB
faba-153	142	12	the	the	DET
faba-153	142	13	main	main	ADJ
faba-153	142	14	characteristics	characteristic	NOUN
faba-153	142	15	of	of	ADP
faba-153	142	16	a	a	DET
faba-153	142	17	dataset	dataset	NOUN
faba-153	142	18	which	which	PRON
faba-153	142	19	can	can	AUX
faba-153	142	20	either	either	CCONJ
faba-153	142	21	be	be	AUX
faba-153	142	22	a	a	DET
faba-153	142	23	representation	representation	NOUN
faba-153	142	24	of	of	ADP
faba-153	142	25	either	either	CCONJ
faba-153	142	26	the	the	DET
faba-153	142	27	sample	sample	NOUN
faba-153	142	28	of	of	ADP
faba-153	142	29	the	the	DET
faba-153	142	30	study	study	NOUN
faba-153	142	31	or	or	CCONJ
faba-153	142	32	population	population	NOUN
faba-153	142	33	at	at	ADP
faba-153	142	34	large	large	ADJ
faba-153	142	35	(	(	PUNCT
faba-153	142	36	sharma	sharma	PROPN
faba-153	142	37	2019	2019	NUM
faba-153	142	38	)	)	PUNCT
faba-153	142	39	.	.	PUNCT
faba-153	143	1	there	there	PRON
faba-153	143	2	are	be	VERB
faba-153	143	3	several	several	ADJ
faba-153	143	4	factors	factor	NOUN
faba-153	143	5	which	which	PRON
faba-153	143	6	distinguish	distinguish	VERB
faba-153	143	7	descriptive	descriptive	ADJ
faba-153	143	8	statistics	statistic	NOUN
faba-153	143	9	from	from	ADP
faba-153	143	10	inferential	inferential	ADJ
faba-153	143	11	statistics	statistic	NOUN
faba-153	143	12	.	.	PUNCT
faba-153	144	1	for	for	ADP
faba-153	144	2	example	example	NOUN
faba-153	144	3	,	,	PUNCT
faba-153	144	4	descriptive	descriptive	ADJ
faba-153	144	5	statistics	statistic	NOUN
faba-153	144	6	,	,	PUNCT
faba-153	144	7	unlike	unlike	ADP
faba-153	144	8	inferential	inferential	ADJ
faba-153	144	9	statistics	statistic	NOUN
faba-153	144	10	,	,	PUNCT
faba-153	144	11	aim	aim	VERB
faba-153	144	12	to	to	PART
faba-153	144	13	summarize	summarize	VERB
faba-153	144	14	information	information	NOUN
faba-153	144	15	about	about	ADP
faba-153	144	16	variables	variable	NOUN
faba-153	144	17	while	while	SCONJ
faba-153	144	18	inferential	inferential	ADJ
faba-153	144	19	statistics	statistic	NOUN
faba-153	144	20	on	on	ADP
faba-153	144	21	the	the	DET
faba-153	144	22	other	other	ADJ
faba-153	144	23	hand	hand	NOUN
faba-153	144	24	,	,	PUNCT
faba-153	144	25	aim	aim	VERB
faba-153	144	26	to	to	PART
faba-153	144	27	explain	explain	VERB
faba-153	144	28	the	the	DET
faba-153	144	29	association	association	NOUN
faba-153	144	30	between	between	ADP
faba-153	144	31	two	two	NUM
faba-153	144	32	or	or	CCONJ
faba-153	144	33	more	more	ADJ
faba-153	144	34	variables	variable	NOUN
faba-153	144	35	.	.	PUNCT
faba-153	145	1	in	in	ADP
faba-153	145	2	addition	addition	NOUN
faba-153	145	3	,	,	PUNCT
faba-153	145	4	while	while	SCONJ
faba-153	145	5	inferential	inferential	ADJ
faba-153	145	6	statistics	statistic	NOUN
faba-153	145	7	are	be	AUX
faba-153	145	8	based	base	VERB
faba-153	145	9	on	on	ADP
faba-153	145	10	probability	probability	NOUN
faba-153	145	11	theory	theory	NOUN
faba-153	145	12	,	,	PUNCT
faba-153	145	13	descriptive	descriptive	ADJ
faba-153	145	14	statistics	statistic	NOUN
faba-153	145	15	are	be	AUX
faba-153	145	16	not	not	PART
faba-153	145	17	.	.	PUNCT
faba-153	146	1	in	in	ADP
faba-153	146	2	other	other	ADJ
faba-153	146	3	words	word	NOUN
faba-153	146	4	,	,	PUNCT
faba-153	146	5	research	research	NOUN
faba-153	146	6	findings	finding	NOUN
faba-153	146	7	can	can	AUX
faba-153	146	8	not	not	PART
faba-153	146	9	be	be	AUX
faba-153	146	10	inferred	infer	VERB
faba-153	146	11	on	on	ADP
faba-153	146	12	the	the	DET
faba-153	146	13	basis	basis	NOUN
faba-153	146	14	of	of	ADP
faba-153	146	15	descriptive	descriptive	ADJ
faba-153	146	16	statistics	statistic	NOUN
faba-153	146	17	whereas	whereas	SCONJ
faba-153	146	18	,	,	PUNCT
faba-153	146	19	on	on	ADP
faba-153	146	20	the	the	DET
faba-153	146	21	contrary	contrary	NOUN
faba-153	146	22	,	,	PUNCT
faba-153	146	23	conclusions	conclusion	NOUN
faba-153	146	24	can	can	AUX
faba-153	146	25	be	be	AUX
faba-153	146	26	obtained	obtain	VERB
faba-153	146	27	from	from	ADP
faba-153	146	28	inferential	inferential	ADJ
faba-153	146	29	statistics	statistic	NOUN
faba-153	146	30	.	.	PUNCT
faba-153	147	1	pearson	pearson	PROPN
faba-153	147	2	correlation	correlation	PROPN
faba-153	147	3	test	test	NOUN
faba-153	147	4	the	the	DET
faba-153	147	5	pearson	pearson	PROPN
faba-153	147	6	correlation	correlation	NOUN
faba-153	147	7	test	test	NOUN
faba-153	147	8	attempts	attempt	VERB
faba-153	147	9	to	to	PART
faba-153	147	10	estimate	estimate	VERB
faba-153	147	11	the	the	DET
faba-153	147	12	presence	presence	NOUN
faba-153	147	13	and	and	CCONJ
faba-153	147	14	strength	strength	NOUN
faba-153	147	15	of	of	ADP
faba-153	147	16	a	a	DET
faba-153	147	17	linear	linear	ADJ
faba-153	147	18	relationship	relationship	NOUN
faba-153	147	19	between	between	ADP
faba-153	147	20	two	two	NUM
faba-153	147	21	variables	variable	NOUN
faba-153	147	22	(	(	PUNCT
faba-153	147	23	mukaka	mukaka	NOUN
faba-153	147	24	2012	2012	NUM
faba-153	147	25	)	)	PUNCT
faba-153	147	26	.	.	PUNCT
faba-153	148	1	the	the	DET
faba-153	148	2	presence	presence	NOUN
faba-153	148	3	of	of	ADP
faba-153	148	4	a	a	DET
faba-153	148	5	linear	linear	PROPN
faba-153	148	6	association	association	NOUN
faba-153	148	7	between	between	ADP
faba-153	148	8	two	two	NUM
faba-153	148	9	variables	variable	NOUN
faba-153	148	10	is	be	AUX
faba-153	148	11	given	give	VERB
faba-153	148	12	by	by	ADP
faba-153	148	13	the	the	DET
faba-153	148	14	probability	probability	NOUN
faba-153	148	15	value	value	NOUN
faba-153	148	16	,	,	PUNCT
faba-153	148	17	usually	usually	ADV
faba-153	148	18	at	at	ADP
faba-153	148	19	the	the	DET
faba-153	148	20	1	1	NUM
faba-153	148	21	%	%	NOUN
faba-153	148	22	,	,	PUNCT
faba-153	148	23	5	5	NUM
faba-153	148	24	%	%	NOUN
faba-153	148	25	or	or	CCONJ
faba-153	148	26	10	10	NUM
faba-153	148	27	%	%	NOUN
faba-153	148	28	interval	interval	NOUN
faba-153	148	29	levels	level	NOUN
faba-153	148	30	.	.	PUNCT
faba-153	149	1	the	the	DET
faba-153	149	2	strength	strength	NOUN
faba-153	149	3	of	of	ADP
faba-153	149	4	the	the	DET
faba-153	149	5	linear	linear	ADJ
faba-153	149	6	relationship	relationship	NOUN
faba-153	149	7	between	between	ADP
faba-153	149	8	two	two	NUM
faba-153	149	9	variables	variable	NOUN
faba-153	149	10	is	be	AUX
faba-153	149	11	given	give	VERB
faba-153	149	12	by	by	ADP
faba-153	149	13	the	the	DET
faba-153	149	14	coefficient	coefficient	NOUN
faba-153	149	15	value	value	NOUN
faba-153	149	16	.	.	PUNCT
faba-153	150	1	cohen	cohen	PROPN
faba-153	150	2	(	(	PUNCT
faba-153	150	3	1988	1988	NUM
faba-153	150	4	)	)	PUNCT
faba-153	150	5	notes	note	VERB
faba-153	150	6	that	that	SCONJ
faba-153	150	7	a	a	DET
faba-153	150	8	coefficient	coefficient	NOUN
faba-153	150	9	value	value	NOUN
faba-153	150	10	below	below	ADP
faba-153	150	11	10	10	NUM
faba-153	150	12	%	%	NOUN
faba-153	150	13	indicates	indicate	VERB
faba-153	150	14	that	that	SCONJ
faba-153	150	15	there	there	PRON
faba-153	150	16	is	be	VERB
faba-153	150	17	weak	weak	ADJ
faba-153	150	18	linear	linear	ADJ
faba-153	150	19	association	association	NOUN
faba-153	150	20	between	between	ADP
faba-153	150	21	two	two	NUM
faba-153	150	22	concerned	concerned	ADJ
faba-153	150	23	variables	variable	NOUN
faba-153	150	24	,	,	PUNCT
faba-153	150	25	while	while	SCONJ
faba-153	150	26	a	a	DET
faba-153	150	27	coefficient	coefficient	NOUN
faba-153	150	28	value	value	NOUN
faba-153	150	29	between	between	ADP
faba-153	150	30	10	10	NUM
faba-153	150	31	%	%	NOUN
faba-153	150	32	and	and	CCONJ
faba-153	150	33	30	30	NUM
faba-153	150	34	%	%	NOUN
faba-153	150	35	indicates	indicate	VERB
faba-153	150	36	that	that	SCONJ
faba-153	150	37	there	there	PRON
faba-153	150	38	is	be	VERB
faba-153	150	39	a	a	DET
faba-153	150	40	moderate	moderate	ADJ
faba-153	150	41	linear	linear	PROPN
faba-153	150	42	association	association	NOUN
faba-153	150	43	between	between	ADP
faba-153	150	44	two	two	NUM
faba-153	150	45	concerned	concerned	ADJ
faba-153	150	46	variables	variable	NOUN
faba-153	150	47	.	.	PUNCT
faba-153	151	1	any	any	DET
faba-153	151	2	coefficient	coefficient	NOUN
faba-153	151	3	value	value	NOUN
faba-153	151	4	above	above	ADP
faba-153	151	5	50	50	NUM
faba-153	151	6	%	%	NOUN
faba-153	151	7	is	be	AUX
faba-153	151	8	indicative	indicative	ADJ
faba-153	151	9	of	of	ADP
faba-153	151	10	a	a	DET
faba-153	151	11	strong	strong	ADJ
faba-153	151	12	linear	linear	NOUN
faba-153	151	13	association	association	NOUN
faba-153	151	14	between	between	ADP
faba-153	151	15	two	two	NUM
faba-153	151	16	concerned	concerned	ADJ
faba-153	151	17	variables	variable	NOUN
faba-153	151	18	.	.	PUNCT
faba-153	152	1	the	the	DET
faba-153	152	2	formula	formula	NOUN
faba-153	152	3	for	for	ADP
faba-153	152	4	calculating	calculate	VERB
faba-153	152	5	the	the	DET
faba-153	152	6	correlation	correlation	NOUN
faba-153	152	7	coefficient	coefficient	NOUN
faba-153	152	8	for	for	ADP
faba-153	152	9	any	any	DET
faba-153	152	10	two	two	NUM
faba-153	152	11	continuous	continuous	ADJ
faba-153	152	12	baneng	baneng	NOUN
faba-153	152	13	naape	naape	NOUN
faba-153	152	14	/	/	SYM
faba-153	152	15	finance	finance	NOUN
faba-153	152	16	,	,	PUNCT
faba-153	152	17	accounting	accounting	NOUN
faba-153	152	18	and	and	CCONJ
faba-153	152	19	business	business	NOUN
faba-153	152	20	analysis	analysis	NOUN
faba-153	152	21	,	,	PUNCT
faba-153	152	22	volume	volume	NOUN
faba-153	152	23	5	5	NUM
faba-153	152	24	,	,	PUNCT
faba-153	152	25	issue	issue	NOUN
faba-153	152	26	1	1	NUM
faba-153	152	27	,	,	PUNCT
faba-153	152	28	2023	2023	NUM
faba-153	152	29	19	19	NUM
faba-153	152	30	variables	variable	NOUN
faba-153	152	31	is	be	AUX
faba-153	152	32	given	give	VERB
faba-153	152	33	by	by	ADP
faba-153	152	34	:	:	PUNCT
faba-153	152	35	𝑟	𝑟	NOUN
faba-153	152	36	=	=	SYM
faba-153	152	37	∑	∑	PUNCT
faba-153	152	38	(	(	PUNCT
faba-153	152	39	𝑥𝑖	𝑥𝑖	ADV
faba-153	152	40	−	−	PROPN
faba-153	152	41	𝑥)(𝑦𝑖	𝑥)(𝑦𝑖	ADV
faba-153	152	42	−	−	PROPN
faba-153	152	43	𝑦)𝑛	𝑦)𝑛	PUNCT
faba-153	152	44	𝑖=1	𝑖=1	PROPN
faba-153	152	45	√[∑	√[∑	NOUN
faba-153	152	46	(	(	PUNCT
faba-153	152	47	𝑥𝑖	𝑥𝑖	NUM
faba-153	152	48	−	−	PROPN
faba-153	152	49	�	�	NOUN
faba-153	152	50	̅	̅	NOUN
faba-153	152	51	�	�	NOUN
faba-153	152	52	)2𝑛	)2𝑛	PUNCT
faba-153	152	53	𝑖=1	𝑖=1	PUNCT
faba-153	152	54	]	]	X
faba-153	153	1	[	[	X
faba-153	153	2	∑	∑	INTJ
faba-153	153	3	(	(	PUNCT
faba-153	153	4	𝑦𝑖	𝑦𝑖	PROPN
faba-153	153	5	−	−	PROPN
faba-153	153	6	�	�	PROPN
faba-153	153	7	̅	̅	NOUN
faba-153	153	8	�	�	NOUN
faba-153	153	9	)2𝑛	)2𝑛	PUNCT
faba-153	153	10	𝑖=1	𝑖=1	PUNCT
faba-153	153	11	]	]	PUNCT
faba-153	153	12	(	(	PUNCT
faba-153	153	13	1	1	X
faba-153	153	14	)	)	PUNCT
faba-153	153	15	where	where	SCONJ
faba-153	153	16	𝑥𝑖	𝑥𝑖	PRON
faba-153	153	17	and	and	CCONJ
faba-153	153	18	𝑦𝑖	𝑦𝑖	PROPN
faba-153	153	19	are	be	AUX
faba-153	153	20	values	value	NOUN
faba-153	153	21	of	of	ADP
faba-153	153	22	x	x	X
faba-153	153	23	and	and	CCONJ
faba-153	153	24	y	y	PROPN
faba-153	153	25	for	for	ADP
faba-153	153	26	the	the	DET
faba-153	153	27	𝑖𝑡ℎ	𝑖𝑡ℎ	PROPN
faba-153	153	28	individual	individual	NOUN
faba-153	153	29	.	.	PUNCT
faba-153	154	1	mukaka	mukaka	PROPN
faba-153	154	2	(	(	PUNCT
faba-153	154	3	2012	2012	NUM
faba-153	154	4	)	)	PUNCT
faba-153	154	5	states	state	VERB
faba-153	154	6	that	that	SCONJ
faba-153	154	7	one	one	NUM
faba-153	154	8	of	of	ADP
faba-153	154	9	the	the	DET
faba-153	154	10	conditions	condition	NOUN
faba-153	154	11	of	of	ADP
faba-153	154	12	using	use	VERB
faba-153	154	13	the	the	DET
faba-153	154	14	pearson	pearson	NOUN
faba-153	154	15	correlation	correlation	NOUN
faba-153	154	16	test	test	NOUN
faba-153	154	17	is	be	AUX
faba-153	154	18	that	that	SCONJ
faba-153	154	19	the	the	DET
faba-153	154	20	variables	variable	NOUN
faba-153	154	21	should	should	AUX
faba-153	154	22	be	be	AUX
faba-153	154	23	normally	normally	ADV
faba-153	154	24	distributed	distribute	VERB
faba-153	154	25	.	.	PUNCT
faba-153	155	1	binary	binary	PROPN
faba-153	155	2	logistic	logistic	PROPN
faba-153	155	3	regression	regression	NOUN
faba-153	155	4	the	the	DET
faba-153	155	5	logistic	logistic	ADJ
faba-153	155	6	regression	regression	NOUN
faba-153	155	7	model	model	NOUN
faba-153	155	8	has	have	AUX
faba-153	155	9	been	be	AUX
faba-153	155	10	widely	widely	ADV
faba-153	155	11	used	use	VERB
faba-153	155	12	by	by	ADP
faba-153	155	13	researchers	researcher	NOUN
faba-153	155	14	(	(	PUNCT
faba-153	155	15	e.g.	e.g.	ADV
faba-153	155	16	,	,	PUNCT
faba-153	155	17	peng	peng	PROPN
faba-153	155	18	et	et	PROPN
faba-153	155	19	al	al	PROPN
faba-153	155	20	.	.	PROPN
faba-153	155	21	2002	2002	NUM
faba-153	155	22	;	;	PUNCT
faba-153	155	23	mertler	mertler	NOUN
faba-153	155	24	and	and	CCONJ
faba-153	155	25	vannatta	vannatta	NOUN
faba-153	155	26	2005	2005	NUM
faba-153	155	27	)	)	PUNCT
faba-153	155	28	to	to	PART
faba-153	155	29	obtain	obtain	VERB
faba-153	155	30	odds	odd	NOUN
faba-153	155	31	ratio	ratio	NOUN
faba-153	155	32	in	in	ADP
faba-153	155	33	the	the	DET
faba-153	155	34	face	face	NOUN
faba-153	155	35	of	of	ADP
faba-153	155	36	categorical	categorical	ADJ
faba-153	155	37	variables	variable	NOUN
faba-153	155	38	.	.	PUNCT
faba-153	156	1	the	the	DET
faba-153	156	2	technique	technique	NOUN
faba-153	156	3	aims	aim	VERB
faba-153	156	4	to	to	PART
faba-153	156	5	model	model	VERB
faba-153	156	6	the	the	DET
faba-153	156	7	chance	chance	NOUN
faba-153	156	8	of	of	ADP
faba-153	156	9	an	an	DET
faba-153	156	10	outcome	outcome	NOUN
faba-153	156	11	based	base	VERB
faba-153	156	12	on	on	ADP
faba-153	156	13	individual	individual	ADJ
faba-153	156	14	characteristics	characteristic	NOUN
faba-153	156	15	(	(	PUNCT
faba-153	156	16	peng	peng	PROPN
faba-153	156	17	et	et	PROPN
faba-153	156	18	al	al	PROPN
faba-153	156	19	.	.	PROPN
faba-153	156	20	2002	2002	NUM
faba-153	156	21	)	)	PUNCT
faba-153	156	22	.	.	PUNCT
faba-153	157	1	for	for	ADP
faba-153	157	2	example	example	NOUN
faba-153	157	3	,	,	PUNCT
faba-153	157	4	the	the	DET
faba-153	157	5	technique	technique	NOUN
faba-153	157	6	can	can	AUX
faba-153	157	7	be	be	AUX
faba-153	157	8	used	use	VERB
faba-153	157	9	to	to	PART
faba-153	157	10	estimate	estimate	VERB
faba-153	157	11	whether	whether	SCONJ
faba-153	157	12	males	male	NOUN
faba-153	157	13	succeed	succeed	VERB
faba-153	157	14	in	in	ADP
faba-153	157	15	college	college	NOUN
faba-153	157	16	,	,	PUNCT
faba-153	157	17	whether	whether	SCONJ
faba-153	157	18	female	female	ADJ
faba-153	157	19	adults	adult	NOUN
faba-153	157	20	are	be	AUX
faba-153	157	21	most	most	ADV
faba-153	157	22	likely	likely	ADJ
faba-153	157	23	to	to	PART
faba-153	157	24	get	get	VERB
faba-153	157	25	pregnant	pregnant	ADJ
faba-153	157	26	or	or	CCONJ
faba-153	157	27	whether	whether	SCONJ
faba-153	157	28	male	male	ADJ
faba-153	157	29	teenagers	teenager	NOUN
faba-153	157	30	are	be	AUX
faba-153	157	31	most	most	ADV
faba-153	157	32	likely	likely	ADJ
faba-153	157	33	to	to	PART
faba-153	157	34	engage	engage	VERB
faba-153	157	35	in	in	ADP
faba-153	157	36	illegal	illegal	ADJ
faba-153	157	37	activities	activity	NOUN
faba-153	157	38	or	or	CCONJ
faba-153	157	39	not	not	PART
faba-153	157	40	.	.	PUNCT
faba-153	158	1	the	the	DET
faba-153	158	2	technique	technique	NOUN
faba-153	158	3	works	work	VERB
faba-153	158	4	in	in	ADP
faba-153	158	5	a	a	DET
faba-153	158	6	similar	similar	ADJ
faba-153	158	7	fashion	fashion	NOUN
faba-153	158	8	as	as	ADP
faba-153	158	9	the	the	DET
faba-153	158	10	linear	linear	ADJ
faba-153	158	11	multiple	multiple	ADJ
faba-153	158	12	regression	regression	NOUN
faba-153	158	13	technique	technique	NOUN
faba-153	158	14	except	except	SCONJ
faba-153	158	15	that	that	SCONJ
faba-153	158	16	the	the	DET
faba-153	158	17	outcome	outcome	NOUN
faba-153	158	18	variable	variable	NOUN
faba-153	158	19	is	be	AUX
faba-153	158	20	binary	binary	ADJ
faba-153	158	21	(	(	PUNCT
faba-153	158	22	sperandei	sperandei	NOUN
faba-153	158	23	2013	2013	NUM
faba-153	158	24	)	)	PUNCT
faba-153	158	25	.	.	PUNCT
faba-153	159	1	one	one	NUM
faba-153	159	2	advantage	advantage	NOUN
faba-153	159	3	of	of	ADP
faba-153	159	4	using	use	VERB
faba-153	159	5	the	the	DET
faba-153	159	6	logistic	logistic	ADJ
faba-153	159	7	regression	regression	NOUN
faba-153	159	8	model	model	NOUN
faba-153	159	9	over	over	ADP
faba-153	159	10	other	other	ADJ
faba-153	159	11	econometric	econometric	ADJ
faba-153	159	12	techniques	technique	NOUN
faba-153	159	13	is	be	AUX
faba-153	159	14	that	that	SCONJ
faba-153	159	15	it	it	PRON
faba-153	159	16	allows	allow	VERB
faba-153	159	17	the	the	DET
faba-153	159	18	researcher	researcher	NOUN
faba-153	159	19	to	to	PART
faba-153	159	20	use	use	VERB
faba-153	159	21	continuous	continuous	ADJ
faba-153	159	22	independent	independent	ADJ
faba-153	159	23	variables	variable	NOUN
faba-153	159	24	with	with	ADP
faba-153	159	25	ease	ease	NOUN
faba-153	159	26	and	and	CCONJ
faba-153	159	27	it	it	PRON
faba-153	159	28	can	can	AUX
faba-153	159	29	handle	handle	VERB
faba-153	159	30	more	more	ADJ
faba-153	159	31	than	than	ADP
faba-153	159	32	two	two	NUM
faba-153	159	33	independent	independent	ADJ
faba-153	159	34	variables	variable	NOUN
faba-153	159	35	simultaneously	simultaneously	ADV
faba-153	159	36	.	.	PUNCT
faba-153	160	1	a	a	DET
faba-153	160	2	simple	simple	ADJ
faba-153	160	3	logistic	logistic	ADJ
faba-153	160	4	regression	regression	NOUN
faba-153	160	5	model	model	NOUN
faba-153	160	6	can	can	AUX
faba-153	160	7	be	be	AUX
faba-153	160	8	expressed	express	VERB
faba-153	160	9	mathematically	mathematically	ADV
faba-153	160	10	as	as	SCONJ
faba-153	160	11	follows	follow	VERB
faba-153	160	12	:	:	PUNCT
faba-153	160	13	𝑙𝑜𝑔	𝑙𝑜𝑔	PROPN
faba-153	160	14	(	(	PUNCT
faba-153	160	15	𝜇	𝜇	ADP
faba-153	160	16	1	1	NUM
faba-153	160	17	−	−	NOUN
faba-153	160	18	𝜇	𝜇	ADP
faba-153	160	19	)	)	PUNCT
faba-153	160	20	=	=	SYM
faba-153	160	21	𝛼1𝑋1	𝛼1𝑋1	NUM
faba-153	160	22	+	+	CCONJ
faba-153	160	23	𝛼2𝑋2	𝛼2𝑋2	PROPN
faba-153	160	24	+	+	PROPN
faba-153	160	25	.	.	PUNCT
faba-153	160	26	.	.	PUNCT
faba-153	160	27	.	.	PUNCT
faba-153	161	1	𝛼𝑛𝑋𝑛	𝛼𝑛𝑋𝑛	PROPN
faba-153	161	2	(	(	PUNCT
faba-153	161	3	2	2	NUM
faba-153	161	4	)	)	PUNCT
faba-153	161	5	where	where	SCONJ
faba-153	161	6	𝜇	𝜇	ADP
faba-153	161	7	indicates	indicate	VERB
faba-153	161	8	the	the	DET
faba-153	161	9	possibility	possibility	NOUN
faba-153	161	10	of	of	ADP
faba-153	161	11	consequences	consequence	NOUN
faba-153	161	12	for	for	ADP
faba-153	161	13	each	each	DET
faba-153	161	14	event	event	NOUN
faba-153	161	15	,	,	PUNCT
faba-153	161	16	𝛼𝑖	𝛼𝑖	PROPN
faba-153	161	17	represents	represent	VERB
faba-153	161	18	the	the	DET
faba-153	161	19	slope	slope	NOUN
faba-153	161	20	coefficients	coefficient	NOUN
faba-153	161	21	associated	associate	VERB
faba-153	161	22	with	with	ADP
faba-153	161	23	the	the	DET
faba-153	161	24	reference	reference	NOUN
faba-153	161	25	group	group	NOUN
faba-153	161	26	and	and	CCONJ
faba-153	161	27	the	the	DET
faba-153	161	28	𝑋𝑖	𝑋𝑖	PROPN
faba-153	161	29	independent	independent	ADJ
faba-153	161	30	variables	variable	NOUN
faba-153	161	31	.	.	PUNCT
faba-153	162	1	unlike	unlike	ADP
faba-153	162	2	discriminant	discriminant	ADJ
faba-153	162	3	analysis	analysis	NOUN
faba-153	162	4	,	,	PUNCT
faba-153	162	5	the	the	DET
faba-153	162	6	logistic	logistic	ADJ
faba-153	162	7	regression	regression	NOUN
faba-153	162	8	model	model	NOUN
faba-153	162	9	does	do	AUX
faba-153	162	10	not	not	PART
faba-153	162	11	assume	assume	VERB
faba-153	162	12	that	that	SCONJ
faba-153	162	13	the	the	DET
faba-153	162	14	explanatory	explanatory	ADJ
faba-153	162	15	variables	variable	NOUN
faba-153	162	16	are	be	AUX
faba-153	162	17	normally	normally	ADV
faba-153	162	18	distributed	distribute	VERB
faba-153	162	19	.	.	PUNCT
faba-153	163	1	this	this	DET
faba-153	163	2	technique	technique	NOUN
faba-153	163	3	is	be	AUX
faba-153	163	4	best	well	ADV
faba-153	163	5	situated	situate	VERB
faba-153	163	6	for	for	ADP
faba-153	163	7	our	our	PRON
faba-153	163	8	analysis	analysis	NOUN
faba-153	163	9	given	give	VERB
faba-153	163	10	that	that	SCONJ
faba-153	163	11	the	the	DET
faba-153	163	12	response	response	NOUN
faba-153	163	13	variable	variable	NOUN
faba-153	163	14	is	be	AUX
faba-153	163	15	binary	binary	ADJ
faba-153	163	16	.	.	PUNCT
faba-153	163	17	model	model	PROPN
faba-153	163	18	specification	specification	NOUN
faba-153	163	19	our	our	PRON
faba-153	163	20	estimation	estimation	NOUN
faba-153	163	21	model	model	NOUN
faba-153	163	22	will	will	AUX
faba-153	163	23	be	be	AUX
faba-153	163	24	guided	guide	VERB
faba-153	163	25	by	by	ADP
faba-153	163	26	earlier	early	ADJ
faba-153	163	27	studies	study	NOUN
faba-153	163	28	with	with	ADP
faba-153	163	29	a	a	DET
faba-153	163	30	few	few	ADJ
faba-153	163	31	modifications	modification	NOUN
faba-153	163	32	to	to	PART
faba-153	163	33	put	put	VERB
faba-153	163	34	it	it	PRON
faba-153	163	35	in	in	ADP
faba-153	163	36	line	line	NOUN
faba-153	163	37	with	with	ADP
faba-153	163	38	the	the	DET
faba-153	163	39	objectives	objective	NOUN
faba-153	163	40	of	of	ADP
faba-153	163	41	the	the	DET
faba-153	163	42	study	study	NOUN
faba-153	163	43	.	.	PUNCT
faba-153	164	1	the	the	DET
faba-153	164	2	following	follow	VERB
faba-153	164	3	model	model	NOUN
faba-153	164	4	will	will	AUX
faba-153	164	5	be	be	AUX
faba-153	164	6	estimated	estimate	VERB
faba-153	164	7	:	:	PUNCT
faba-153	164	8	𝑡𝑐	𝑡𝑐	PRON
faba-153	164	9	=	=	PUNCT
faba-153	164	10	𝛽0	𝛽0	PROPN
faba-153	164	11	+	+	CCONJ
faba-153	164	12	𝛽𝑖𝛿𝑡	𝛽𝑖𝛿𝑡	NOUN
faba-153	164	13	+	+	CCONJ
faba-153	164	14	𝛼𝑖𝜗𝑡	𝛼𝑖𝜗𝑡	NOUN
faba-153	164	15	+	+	CCONJ
faba-153	164	16	휀𝑡	휀𝑡	PROPN
faba-153	164	17	(	(	PUNCT
faba-153	164	18	3	3	NUM
faba-153	164	19	)	)	PUNCT
faba-153	164	20	where	where	SCONJ
faba-153	164	21	𝑡𝑐	𝑡𝑐	NOUN
faba-153	164	22	is	be	AUX
faba-153	164	23	a	a	DET
faba-153	164	24	binary	binary	ADJ
faba-153	164	25	tax	tax	NOUN
faba-153	164	26	compliance	compliance	NOUN
faba-153	164	27	variable	variable	NOUN
faba-153	164	28	taking	take	VERB
faba-153	164	29	a	a	DET
faba-153	164	30	value	value	NOUN
faba-153	164	31	of	of	ADP
faba-153	164	32	1	1	NUM
faba-153	164	33	for	for	ADP
faba-153	164	34	compliance	compliance	NOUN
faba-153	164	35	and	and	CCONJ
faba-153	164	36	0	0	NUM
faba-153	164	37	for	for	ADP
faba-153	164	38	noncompliance	noncompliance	NOUN
faba-153	164	39	,	,	PUNCT
faba-153	164	40	𝛽0	𝛽0	PROPN
faba-153	164	41	is	be	AUX
faba-153	164	42	the	the	DET
faba-153	164	43	constant	constant	ADJ
faba-153	164	44	term	term	NOUN
faba-153	164	45	,	,	PUNCT
faba-153	164	46	𝛿𝑡	𝛿𝑡	PROPN
faba-153	164	47	is	be	AUX
faba-153	164	48	a	a	DET
faba-153	164	49	vector	vector	NOUN
faba-153	164	50	for	for	ADP
faba-153	164	51	individual	individual	ADJ
faba-153	164	52	level	level	NOUN
faba-153	164	53	characteristics	characteristic	NOUN
faba-153	164	54	of	of	ADP
faba-153	164	55	the	the	DET
faba-153	164	56	respondent	respondent	NOUN
faba-153	164	57	:	:	PUNCT
faba-153	164	58	age	age	NOUN
faba-153	164	59	,	,	PUNCT
faba-153	164	60	sex	sex	NOUN
faba-153	164	61	,	,	PUNCT
faba-153	164	62	education	education	NOUN
faba-153	164	63	,	,	PUNCT
faba-153	164	64	employment	employment	NOUN
faba-153	164	65	status	status	NOUN
faba-153	164	66	,	,	PUNCT
faba-153	164	67	wealth	wealth	NOUN
faba-153	164	68	and	and	CCONJ
faba-153	164	69	ethnicity	ethnicity	NOUN
faba-153	164	70	.	.	PUNCT
faba-153	165	1	𝜗𝑡	𝜗𝑡	PROPN
faba-153	165	2	is	be	AUX
faba-153	165	3	a	a	DET
faba-153	165	4	vector	vector	NOUN
faba-153	165	5	for	for	ADP
faba-153	165	6	variables	variable	NOUN
faba-153	165	7	that	that	PRON
faba-153	165	8	captures	capture	VERB
faba-153	165	9	different	different	ADJ
faba-153	165	10	aspects	aspect	NOUN
faba-153	165	11	of	of	ADP
faba-153	165	12	tax	tax	NOUN
faba-153	165	13	knowledge	knowledge	NOUN
faba-153	165	14	including	include	VERB
faba-153	165	15	tax	tax	NOUN
faba-153	165	16	calculation	calculation	NOUN
faba-153	165	17	knowledge	knowledge	NOUN
faba-153	165	18	,	,	PUNCT
faba-153	165	19	knowledge	knowledge	NOUN
faba-153	165	20	on	on	ADP
faba-153	165	21	tax	tax	NOUN
faba-153	165	22	reporting	reporting	NOUN
faba-153	165	23	,	,	PUNCT
faba-153	165	24	knowledge	knowledge	NOUN
faba-153	165	25	on	on	ADP
faba-153	165	26	methods	method	NOUN
faba-153	165	27	of	of	ADP
faba-153	165	28	payment	payment	NOUN
faba-153	165	29	and	and	CCONJ
faba-153	165	30	knowledge	knowledge	NOUN
faba-153	165	31	on	on	ADP
faba-153	165	32	tax	tax	NOUN
faba-153	165	33	penalties	penalty	NOUN
faba-153	165	34	.	.	PUNCT
faba-153	166	1	휀𝑡	휀𝑡	PROPN
faba-153	166	2	is	be	AUX
faba-153	166	3	the	the	DET
faba-153	166	4	idiosyncratic	idiosyncratic	ADJ
faba-153	166	5	error	error	NOUN
faba-153	166	6	term	term	NOUN
faba-153	166	7	.	.	PUNCT
faba-153	167	1	table	table	NOUN
faba-153	167	2	1	1	NUM
faba-153	167	3	.	.	PUNCT
faba-153	167	4	description	description	NOUN
faba-153	167	5	of	of	ADP
faba-153	167	6	variables	variable	NOUN
faba-153	167	7	gender	gender	NOUN
faba-153	167	8	categorised	categorise	VERB
faba-153	167	9	as	as	ADP
faba-153	167	10	male	male	ADJ
faba-153	167	11	and	and	CCONJ
faba-153	167	12	female	female	ADJ
faba-153	167	13	age	age	NOUN
faba-153	167	14	ranging	range	VERB
faba-153	167	15	between	between	ADP
faba-153	167	16	18	18	NUM
faba-153	167	17	–	–	SYM
faba-153	167	18	65	65	NUM
faba-153	167	19	years	year	NOUN
faba-153	167	20	education	education	NOUN
faba-153	167	21	no	no	DET
faba-153	167	22	education	education	NOUN
faba-153	167	23	,	,	PUNCT
faba-153	167	24	matric	matric	NOUN
faba-153	167	25	,	,	PUNCT
faba-153	167	26	undergraduate	undergraduate	NOUN
faba-153	167	27	,	,	PUNCT
faba-153	167	28	postgraduate	postgraduate	NOUN
faba-153	167	29	employment	employment	NOUN
faba-153	167	30	sector	sector	NOUN
faba-153	167	31	private	private	ADJ
faba-153	167	32	sector	sector	NOUN
faba-153	167	33	,	,	PUNCT
faba-153	167	34	public	public	ADJ
faba-153	167	35	sector	sector	NOUN
faba-153	167	36	,	,	PUNCT
faba-153	167	37	informal	informal	ADJ
faba-153	167	38	sector	sector	NOUN
faba-153	167	39	employment	employment	NOUN
faba-153	167	40	status	status	NOUN
faba-153	167	41	employed	employ	VERB
faba-153	167	42	,	,	PUNCT
faba-153	167	43	unemployed	unemployed	ADJ
faba-153	167	44	,	,	PUNCT
faba-153	167	45	self	self	NOUN
faba-153	167	46	-	-	PUNCT
faba-153	167	47	employed	employ	VERB
faba-153	167	48	reason	reason	NOUN
faba-153	167	49	for	for	ADP
faba-153	167	50	evasion	evasion	NOUN
faba-153	167	51	unfair	unfair	ADJ
faba-153	167	52	tax	tax	NOUN
faba-153	167	53	system	system	NOUN
faba-153	167	54	,	,	PUNCT
faba-153	167	55	taxes	taxis	NOUN
faba-153	167	56	are	be	AUX
faba-153	167	57	too	too	ADV
faba-153	167	58	high	high	ADJ
faba-153	167	59	,	,	PUNCT
faba-153	167	60	government	government	NOUN
faba-153	167	61	steals	steal	VERB
faba-153	167	62	money	money	NOUN
faba-153	167	63	,	,	PUNCT
faba-153	167	64	i	i	PRON
faba-153	167	65	know	know	VERB
faba-153	167	66	i	i	PRON
faba-153	167	67	wo	will	AUX
faba-153	167	68	n’t	not	PART
faba-153	167	69	get	get	AUX
faba-153	167	70	caught	catch	VERB
faba-153	167	71	difficulty	difficulty	NOUN
faba-153	167	72	of	of	ADP
faba-153	167	73	evasion	evasion	NOUN
faba-153	167	74	very	very	ADV
faba-153	167	75	easy	easy	ADJ
faba-153	167	76	,	,	PUNCT
faba-153	167	77	easy	easy	ADJ
faba-153	167	78	,	,	PUNCT
faba-153	167	79	neither	neither	CCONJ
faba-153	167	80	easy	easy	ADJ
faba-153	167	81	nor	nor	CCONJ
faba-153	167	82	difficult	difficult	ADJ
faba-153	167	83	,	,	PUNCT
faba-153	167	84	difficult	difficult	ADJ
faba-153	167	85	,	,	PUNCT
faba-153	167	86	very	very	ADV
faba-153	167	87	difficult	difficult	ADJ
faba-153	167	88	benefit	benefit	NOUN
faba-153	167	89	taxpayer	taxpayer	NOUN
faba-153	167	90	’s	’s	PART
faba-153	167	91	benefit	benefit	NOUN
faba-153	167	92	from	from	ADP
faba-153	167	93	public	public	ADJ
faba-153	167	94	services	service	NOUN
faba-153	167	95	tax	tax	NOUN
faba-153	167	96	morale	morale	NOUN
faba-153	167	97	if	if	SCONJ
faba-153	167	98	the	the	DET
faba-153	167	99	quality	quality	NOUN
faba-153	167	100	of	of	ADP
faba-153	167	101	public	public	ADJ
faba-153	167	102	services	service	NOUN
faba-153	167	103	inspires	inspire	VERB
faba-153	167	104	the	the	DET
faba-153	167	105	taxpayer	taxpayer	NOUN
faba-153	167	106	trade	trade	VERB
faba-153	167	107	off	off	ADP
faba-153	167	108	the	the	DET
faba-153	167	109	trade	trade	NOUN
faba-153	167	110	-	-	PUNCT
faba-153	167	111	off	off	NOUN
faba-153	167	112	between	between	ADP
faba-153	167	113	higher	high	ADJ
faba-153	167	114	tax	tax	NOUN
faba-153	167	115	rates	rate	NOUN
faba-153	167	116	and	and	CCONJ
faba-153	167	117	quality	quality	NOUN
faba-153	167	118	public	public	ADJ
faba-153	167	119	services	service	NOUN
faba-153	167	120	or	or	CCONJ
faba-153	167	121	lower	low	ADJ
faba-153	167	122	tax	tax	NOUN
faba-153	167	123	rates	rate	NOUN
faba-153	167	124	and	and	CCONJ
faba-153	167	125	poor	poor	ADJ
faba-153	167	126	quality	quality	NOUN
faba-153	167	127	of	of	ADP
faba-153	167	128	services	service	NOUN
faba-153	167	129	social	social	ADJ
faba-153	167	130	influence	influence	NOUN
faba-153	167	131	if	if	SCONJ
faba-153	167	132	the	the	DET
faba-153	167	133	perceived	perceive	VERB
faba-153	167	134	compliance	compliance	NOUN
faba-153	167	135	of	of	ADP
faba-153	167	136	others	other	NOUN
faba-153	167	137	influences	influence	VERB
faba-153	167	138	the	the	DET
faba-153	167	139	taxpayer	taxpayer	NOUN
faba-153	167	140	corruption	corruption	NOUN
faba-153	167	141	perception	perception	NOUN
faba-153	167	142	on	on	ADP
faba-153	167	143	the	the	DET
faba-153	167	144	level	level	NOUN
faba-153	167	145	of	of	ADP
faba-153	167	146	corruption	corruption	NOUN
faba-153	167	147	trust	trust	NOUN
faba-153	167	148	in	in	ADP
faba-153	167	149	government	government	NOUN
faba-153	167	150	perception	perception	NOUN
faba-153	167	151	on	on	ADP
faba-153	167	152	the	the	DET
faba-153	167	153	trust	trust	NOUN
faba-153	167	154	in	in	ADP
faba-153	167	155	government	government	NOUN
faba-153	167	156	state	state	NOUN
faba-153	167	157	of	of	ADP
faba-153	167	158	democracy	democracy	NOUN
faba-153	167	159	perception	perception	NOUN
faba-153	167	160	on	on	ADP
faba-153	167	161	the	the	DET
faba-153	167	162	state	state	NOUN
faba-153	167	163	of	of	ADP
faba-153	167	164	democracy	democracy	NOUN
faba-153	167	165	tax	tax	NOUN
faba-153	167	166	liable	liable	ADJ
faba-153	167	167	for	for	ADP
faba-153	167	168	this	this	PRON
faba-153	167	169	entails	entail	VERB
faba-153	167	170	knowledge	knowledge	NOUN
faba-153	167	171	on	on	ADP
faba-153	167	172	which	which	DET
faba-153	167	173	type	type	NOUN
faba-153	167	174	of	of	ADP
faba-153	167	175	the	the	DET
faba-153	167	176	taxes	taxis	NOUN
faba-153	167	177	the	the	DET
faba-153	167	178	taxpayer	taxpayer	NOUN
faba-153	167	179	is	be	AUX
faba-153	167	180	liable	liable	ADJ
faba-153	167	181	for	for	ADP
faba-153	167	182	tax	tax	NOUN
faba-153	167	183	return	return	NOUN
faba-153	167	184	calculation	calculation	NOUN
faba-153	167	185	this	this	PRON
faba-153	167	186	entails	entail	VERB
faba-153	167	187	knowledge	knowledge	NOUN
faba-153	167	188	on	on	ADP
faba-153	167	189	how	how	SCONJ
faba-153	167	190	to	to	PART
faba-153	167	191	calculate	calculate	VERB
faba-153	167	192	tax	tax	NOUN
faba-153	167	193	returns	return	NOUN
faba-153	167	194	payment	payment	NOUN
faba-153	167	195	methods	method	NOUN
faba-153	167	196	this	this	PRON
faba-153	167	197	entails	entail	VERB
faba-153	167	198	knowledge	knowledge	NOUN
faba-153	167	199	on	on	ADP
faba-153	167	200	different	different	ADJ
faba-153	167	201	payment	payment	NOUN
faba-153	167	202	methods	method	NOUN
faba-153	167	203	that	that	PRON
faba-153	167	204	can	can	AUX
faba-153	167	205	be	be	AUX
faba-153	167	206	used	use	VERB
faba-153	167	207	to	to	PART
faba-153	167	208	settle	settle	VERB
faba-153	167	209	tax	tax	NOUN
faba-153	167	210	liabilities	liability	NOUN
faba-153	167	211	tax	tax	NOUN
faba-153	167	212	penalty	penalty	NOUN
faba-153	167	213	this	this	PRON
faba-153	167	214	entails	entail	VERB
faba-153	167	215	knowledge	knowledge	NOUN
faba-153	167	216	on	on	ADP
faba-153	167	217	the	the	DET
faba-153	167	218	different	different	ADJ
faba-153	167	219	tax	tax	NOUN
faba-153	167	220	penalties	penalty	NOUN
faba-153	167	221	applicable	applicable	ADJ
faba-153	167	222	to	to	ADP
faba-153	167	223	the	the	DET
faba-153	167	224	taxpayers	taxpayer	NOUN
faba-153	167	225	source	source	NOUN
faba-153	167	226	:	:	PUNCT
faba-153	167	227	author	author	NOUN
faba-153	167	228	baneng	baneng	PROPN
faba-153	167	229	naape	naape	NOUN
faba-153	167	230	/	/	SYM
faba-153	167	231	finance	finance	NOUN
faba-153	167	232	,	,	PUNCT
faba-153	167	233	accounting	accounting	NOUN
faba-153	167	234	and	and	CCONJ
faba-153	167	235	business	business	NOUN
faba-153	167	236	analysis	analysis	NOUN
faba-153	167	237	,	,	PUNCT
faba-153	167	238	volume	volume	NOUN
faba-153	167	239	5	5	NUM
faba-153	167	240	,	,	PUNCT
faba-153	167	241	issue	issue	NOUN
faba-153	167	242	1	1	NUM
faba-153	167	243	,	,	PUNCT
faba-153	167	244	2023	2023	NUM
faba-153	167	245	20	20	NUM
faba-153	167	246	ethical	ethical	ADJ
faba-153	167	247	considerations	consideration	NOUN
faba-153	167	248	fleming	fleming	NOUN
faba-153	167	249	and	and	CCONJ
faba-153	167	250	zegwaard	zegwaard	PROPN
faba-153	167	251	(	(	PUNCT
faba-153	167	252	2018	2018	NUM
faba-153	167	253	)	)	PUNCT
faba-153	167	254	note	note	VERB
faba-153	167	255	that	that	SCONJ
faba-153	167	256	when	when	SCONJ
faba-153	167	257	dealing	deal	VERB
faba-153	167	258	with	with	ADP
faba-153	167	259	fundamental	fundamental	ADJ
faba-153	167	260	ethical	ethical	ADJ
faba-153	167	261	research	research	NOUN
faba-153	167	262	that	that	PRON
faba-153	167	263	involves	involve	VERB
faba-153	167	264	human	human	ADJ
faba-153	167	265	participation	participation	NOUN
faba-153	167	266	,	,	PUNCT
faba-153	167	267	it	it	PRON
faba-153	167	268	is	be	AUX
faba-153	167	269	important	important	ADJ
faba-153	167	270	to	to	PART
faba-153	167	271	consider	consider	VERB
faba-153	167	272	the	the	DET
faba-153	167	273	ethical	ethical	ADJ
faba-153	167	274	dilemmas	dilemma	NOUN
faba-153	167	275	that	that	PRON
faba-153	167	276	might	might	AUX
faba-153	167	277	play	play	VERB
faba-153	167	278	out	out	ADP
faba-153	167	279	.	.	PUNCT
faba-153	168	1	the	the	DET
faba-153	168	2	study	study	NOUN
faba-153	168	3	and	and	CCONJ
faba-153	168	4	data	datum	NOUN
faba-153	168	5	collection	collection	NOUN
faba-153	168	6	instruments	instrument	NOUN
faba-153	168	7	were	be	AUX
faba-153	168	8	designed	design	VERB
faba-153	168	9	in	in	ADP
faba-153	168	10	such	such	DET
faba-153	168	11	a	a	DET
faba-153	168	12	way	way	NOUN
faba-153	168	13	that	that	PRON
faba-153	168	14	they	they	PRON
faba-153	168	15	take	take	VERB
faba-153	168	16	into	into	ADP
faba-153	168	17	consideration	consideration	NOUN
faba-153	168	18	the	the	DET
faba-153	168	19	possibility	possibility	NOUN
faba-153	168	20	of	of	ADP
faba-153	168	21	harm	harm	NOUN
faba-153	168	22	to	to	ADP
faba-153	168	23	participants	participant	NOUN
faba-153	168	24	.	.	PUNCT
faba-153	169	1	in	in	ADP
faba-153	169	2	addition	addition	NOUN
faba-153	169	3	,	,	PUNCT
faba-153	169	4	the	the	DET
faba-153	169	5	study	study	NOUN
faba-153	169	6	did	do	AUX
faba-153	169	7	not	not	PART
faba-153	169	8	pose	pose	VERB
faba-153	169	9	any	any	DET
faba-153	169	10	psychological	psychological	ADJ
faba-153	169	11	or	or	CCONJ
faba-153	169	12	physical	physical	ADJ
faba-153	169	13	harm	harm	NOUN
faba-153	169	14	to	to	ADP
faba-153	169	15	participants	participant	NOUN
faba-153	169	16	.	.	PUNCT
faba-153	170	1	further	far	ADV
faba-153	170	2	to	to	ADP
faba-153	170	3	this	this	PRON
faba-153	170	4	,	,	PUNCT
faba-153	170	5	the	the	DET
faba-153	170	6	study	study	NOUN
faba-153	170	7	carried	carry	VERB
faba-153	170	8	no	no	DET
faba-153	170	9	potential	potential	NOUN
faba-153	170	10	for	for	ADP
faba-153	170	11	legal	legal	ADJ
faba-153	170	12	or	or	CCONJ
faba-153	170	13	social	social	ADJ
faba-153	170	14	harm	harm	NOUN
faba-153	170	15	since	since	SCONJ
faba-153	170	16	no	no	DET
faba-153	170	17	information	information	NOUN
faba-153	170	18	about	about	ADP
faba-153	170	19	a	a	DET
faba-153	170	20	participant	participant	NOUN
faba-153	170	21	’s	’s	PART
faba-153	170	22	behaviour	behaviour	NOUN
faba-153	170	23	to	to	ADP
faba-153	170	24	illegal	illegal	ADJ
faba-153	170	25	activities	activity	NOUN
faba-153	170	26	or	or	CCONJ
faba-153	170	27	substance	substance	NOUN
faba-153	170	28	abuse	abuse	NOUN
faba-153	170	29	was	be	AUX
faba-153	170	30	collected	collect	VERB
faba-153	170	31	.	.	PUNCT
faba-153	171	1	the	the	DET
faba-153	171	2	study	study	NOUN
faba-153	171	3	made	make	VERB
faba-153	171	4	use	use	NOUN
faba-153	171	5	of	of	ADP
faba-153	171	6	anonymous	anonymous	ADJ
faba-153	171	7	self	self	NOUN
faba-153	171	8	-	-	PUNCT
faba-153	171	9	structured	structure	VERB
faba-153	171	10	questionnaires	questionnaire	NOUN
faba-153	171	11	and	and	CCONJ
faba-153	171	12	surveys	survey	NOUN
faba-153	171	13	wherein	wherein	SCONJ
faba-153	171	14	participants	participant	NOUN
faba-153	171	15	were	be	AUX
faba-153	171	16	not	not	PART
faba-153	171	17	required	require	VERB
faba-153	171	18	to	to	PART
faba-153	171	19	give	give	VERB
faba-153	171	20	out	out	ADP
faba-153	171	21	any	any	DET
faba-153	171	22	information	information	NOUN
faba-153	171	23	pertaining	pertain	VERB
faba-153	171	24	their	their	PRON
faba-153	171	25	identify	identify	NOUN
faba-153	171	26	such	such	ADJ
faba-153	171	27	as	as	ADP
faba-153	171	28	their	their	PRON
faba-153	171	29	full	full	ADJ
faba-153	171	30	names	name	NOUN
faba-153	171	31	,	,	PUNCT
faba-153	171	32	identity	identity	NOUN
faba-153	171	33	numbers	number	NOUN
faba-153	171	34	,	,	PUNCT
faba-153	171	35	contact	contact	NOUN
faba-153	171	36	numbers	number	NOUN
faba-153	171	37	,	,	PUNCT
faba-153	171	38	email	email	NOUN
faba-153	171	39	or	or	CCONJ
faba-153	171	40	physical	physical	ADJ
faba-153	171	41	addresses	address	NOUN
faba-153	171	42	.	.	PUNCT
faba-153	172	1	findings	finding	NOUN
faba-153	172	2	and	and	CCONJ
faba-153	172	3	discussions	discussion	NOUN
faba-153	172	4	this	this	DET
faba-153	172	5	section	section	NOUN
faba-153	172	6	presents	present	VERB
faba-153	172	7	findings	finding	NOUN
faba-153	172	8	from	from	ADP
faba-153	172	9	the	the	DET
faba-153	172	10	econometric	econometric	ADJ
faba-153	172	11	tests	test	NOUN
faba-153	172	12	performed	perform	VERB
faba-153	172	13	including	include	VERB
faba-153	172	14	descriptive	descriptive	ADJ
faba-153	172	15	analysis	analysis	NOUN
faba-153	172	16	,	,	PUNCT
faba-153	172	17	correlation	correlation	NOUN
faba-153	172	18	analysis	analysis	NOUN
faba-153	172	19	and	and	CCONJ
faba-153	172	20	binary	binary	PROPN
faba-153	172	21	logit	logit	PROPN
faba-153	172	22	regression	regression	NOUN
faba-153	172	23	.	.	PUNCT
faba-153	173	1	the	the	DET
faba-153	173	2	results	result	NOUN
faba-153	173	3	are	be	AUX
faba-153	173	4	likewise	likewise	ADV
faba-153	173	5	discussed	discuss	VERB
faba-153	173	6	in	in	ADP
faba-153	173	7	line	line	NOUN
faba-153	173	8	with	with	ADP
faba-153	173	9	the	the	DET
faba-153	173	10	objectives	objective	NOUN
faba-153	173	11	and	and	CCONJ
faba-153	173	12	hypothesis	hypothesis	NOUN
faba-153	173	13	of	of	ADP
faba-153	173	14	the	the	DET
faba-153	173	15	study	study	NOUN
faba-153	173	16	.	.	PUNCT
faba-153	174	1	descriptive	descriptive	ADJ
faba-153	174	2	analysis	analysis	NOUN
faba-153	174	3	the	the	DET
faba-153	174	4	descriptive	descriptive	ADJ
faba-153	174	5	analysis	analysis	NOUN
faba-153	174	6	was	be	AUX
faba-153	174	7	performed	perform	VERB
faba-153	174	8	to	to	PART
faba-153	174	9	examine	examine	VERB
faba-153	174	10	the	the	DET
faba-153	174	11	individual	individual	ADJ
faba-153	174	12	characteristics	characteristic	NOUN
faba-153	174	13	of	of	ADP
faba-153	174	14	the	the	DET
faba-153	174	15	variables	variable	NOUN
faba-153	174	16	including	include	VERB
faba-153	174	17	the	the	DET
faba-153	174	18	average	average	ADJ
faba-153	174	19	,	,	PUNCT
faba-153	174	20	standard	standard	ADJ
faba-153	174	21	deviation	deviation	NOUN
faba-153	174	22	,	,	PUNCT
faba-153	174	23	range	range	NOUN
faba-153	174	24	and	and	CCONJ
faba-153	174	25	skewness	skewness	NOUN
faba-153	174	26	.	.	PUNCT
faba-153	175	1	the	the	DET
faba-153	175	2	findings	finding	NOUN
faba-153	175	3	are	be	AUX
faba-153	175	4	provided	provide	VERB
faba-153	175	5	in	in	ADP
faba-153	175	6	table	table	NOUN
faba-153	175	7	2	2	NUM
faba-153	175	8	below	below	ADV
faba-153	175	9	.	.	PUNCT
faba-153	176	1	table	table	NOUN
faba-153	176	2	2	2	NUM
faba-153	176	3	.	.	PUNCT
faba-153	176	4	descriptive	descriptive	ADJ
faba-153	176	5	statistics	statistic	NOUN
faba-153	176	6	n	n	PRON
faba-153	176	7	minimum	minimum	ADJ
faba-153	176	8	maximum	maximum	ADJ
faba-153	176	9	mean	mean	ADJ
faba-153	176	10	std	std	NOUN
faba-153	176	11	.	.	PUNCT
faba-153	177	1	deviation	deviation	NOUN
faba-153	177	2	skewness	skewness	NOUN
faba-153	177	3	statistic	statistic	PROPN
faba-153	177	4	statistic	statistic	PROPN
faba-153	177	5	statistic	statistic	PROPN
faba-153	177	6	statistic	statistic	PROPN
faba-153	177	7	statistic	statistic	NOUN
faba-153	177	8	statistic	statistic	NOUN
faba-153	177	9	std	std	NOUN
faba-153	177	10	.	.	NOUN
faba-153	178	1	error	error	NOUN
faba-153	178	2	tax	tax	NOUN
faba-153	178	3	compliance	compliance	NOUN
faba-153	178	4	150	150	NUM
faba-153	178	5	0	0	NUM
faba-153	178	6	1	1	NUM
faba-153	178	7	0.33	0.33	NUM
faba-153	178	8	0.471	0.471	NUM
faba-153	178	9	0.747	0.747	NUM
faba-153	178	10	0.198	0.198	NUM
faba-153	178	11	gender	gender	NOUN
faba-153	178	12	150	150	NUM
faba-153	178	13	1	1	NUM
faba-153	178	14	3	3	NUM
faba-153	178	15	1.65	1.65	NUM
faba-153	178	16	0.493	0.493	NUM
faba-153	178	17	-0.449	-0.449	NOUN
faba-153	178	18	0.198	0.198	NUM
faba-153	178	19	education	education	NOUN
faba-153	178	20	150	150	NUM
faba-153	178	21	1	1	NUM
faba-153	178	22	4	4	NUM
faba-153	178	23	2.66	2.66	NUM
faba-153	178	24	0.566	0.566	NUM
faba-153	178	25	-1.222	-1.222	NUM
faba-153	178	26	0.198	0.198	NUM
faba-153	178	27	age	age	NOUN
faba-153	178	28	150	150	NUM
faba-153	178	29	2	2	NUM
faba-153	178	30	7	7	NUM
faba-153	178	31	2.87	2.87	NUM
faba-153	178	32	0.771	0.771	NUM
faba-153	178	33	1.824	1.824	NUM
faba-153	178	34	0.198	0.198	NUM
faba-153	178	35	employ	employ	NOUN
faba-153	178	36	status	status	NOUN
faba-153	178	37	150	150	NUM
faba-153	178	38	1	1	NUM
faba-153	178	39	3	3	NUM
faba-153	178	40	2.15	2.15	NUM
faba-153	178	41	0.488	0.488	NUM
faba-153	178	42	0.360	0.360	NUM
faba-153	178	43	0.198	0.198	NUM
faba-153	178	44	employ	employ	NOUN
faba-153	178	45	sector	sector	NOUN
faba-153	178	46	150	150	NUM
faba-153	178	47	2	2	NUM
faba-153	178	48	4	4	NUM
faba-153	178	49	2.67	2.67	NUM
faba-153	178	50	0.807	0.807	NUM
faba-153	178	51	0.664	0.664	NUM
faba-153	178	52	0.198	0.198	NUM
faba-153	178	53	tax	tax	NOUN
faba-153	178	54	liable	liable	ADJ
faba-153	178	55	for	for	ADP
faba-153	178	56	150	150	NUM
faba-153	178	57	1	1	NUM
faba-153	178	58	2	2	NUM
faba-153	178	59	1.81	1.81	NUM
faba-153	178	60	0.391	0.391	NUM
faba-153	178	61	-1.625	-1.625	NUM
faba-153	178	62	0.198	0.198	NUM
faba-153	178	63	tax	tax	NOUN
faba-153	178	64	return	return	NOUN
faba-153	178	65	calculation	calculation	NOUN
faba-153	178	66	150	150	NUM
faba-153	178	67	1	1	NUM
faba-153	178	68	2	2	NUM
faba-153	178	69	1.58	1.58	NUM
faba-153	178	70	0.495	0.495	NUM
faba-153	178	71	-0.327	-0.327	NUM
faba-153	178	72	0.198	0.198	NUM
faba-153	178	73	payment	payment	NOUN
faba-153	178	74	method	method	NOUN
faba-153	178	75	150	150	NUM
faba-153	178	76	1	1	NUM
faba-153	178	77	2	2	NUM
faba-153	178	78	1.59	1.59	NUM
faba-153	178	79	0.494	0.494	NUM
faba-153	178	80	-0.356	-0.356	NUM
faba-153	178	81	0.198	0.198	NUM
faba-153	178	82	tax	tax	NOUN
faba-153	178	83	penalties	penalty	NOUN
faba-153	178	84	150	150	NUM
faba-153	178	85	1	1	NUM
faba-153	178	86	2	2	NUM
faba-153	178	87	1.63	1.63	NUM
faba-153	178	88	0.485	0.485	NUM
faba-153	178	89	-0.529	-0.529	NUM
faba-153	178	90	0.198	0.198	NUM
faba-153	178	91	source	source	NOUN
faba-153	178	92	:	:	PUNCT
faba-153	178	93	author	author	NOUN
faba-153	178	94	’s	’s	PART
faba-153	178	95	computations	computation	NOUN
faba-153	178	96	the	the	DET
faba-153	178	97	findings	finding	NOUN
faba-153	178	98	in	in	ADP
faba-153	178	99	table	table	NOUN
faba-153	178	100	2	2	NUM
faba-153	178	101	reveal	reveal	VERB
faba-153	178	102	that	that	SCONJ
faba-153	178	103	the	the	DET
faba-153	178	104	variables	variable	NOUN
faba-153	178	105	have	have	VERB
faba-153	178	106	a	a	DET
faba-153	178	107	mean	mean	ADJ
faba-153	178	108	value	value	NOUN
faba-153	178	109	ranging	range	VERB
faba-153	178	110	between	between	ADP
faba-153	178	111	0	0	NUM
faba-153	178	112	and	and	CCONJ
faba-153	178	113	3	3	NUM
faba-153	178	114	.	.	PUNCT
faba-153	179	1	also	also	ADV
faba-153	179	2	,	,	PUNCT
faba-153	179	3	the	the	DET
faba-153	179	4	findings	finding	NOUN
faba-153	179	5	indicate	indicate	VERB
faba-153	179	6	that	that	SCONJ
faba-153	179	7	the	the	DET
faba-153	179	8	standard	standard	ADJ
faba-153	179	9	deviation	deviation	NOUN
faba-153	179	10	across	across	ADP
faba-153	179	11	all	all	DET
faba-153	179	12	variables	variable	NOUN
faba-153	179	13	is	be	AUX
faba-153	179	14	below	below	ADP
faba-153	179	15	unity	unity	NOUN
faba-153	179	16	.	.	PUNCT
faba-153	180	1	the	the	DET
faba-153	180	2	combination	combination	NOUN
faba-153	180	3	of	of	ADP
faba-153	180	4	lower	low	ADJ
faba-153	180	5	mean	mean	ADJ
faba-153	180	6	values	value	NOUN
faba-153	180	7	and	and	CCONJ
faba-153	180	8	standard	standard	ADJ
faba-153	180	9	deviation	deviation	NOUN
faba-153	180	10	implies	imply	VERB
faba-153	180	11	that	that	SCONJ
faba-153	180	12	the	the	DET
faba-153	180	13	data	data	NOUN
faba-153	180	14	points	point	NOUN
faba-153	180	15	are	be	AUX
faba-153	180	16	closer	close	ADJ
faba-153	180	17	to	to	ADP
faba-153	180	18	the	the	DET
faba-153	180	19	mean	mean	NOUN
faba-153	180	20	.	.	PUNCT
faba-153	181	1	nonetheless	nonetheless	ADV
faba-153	181	2	,	,	PUNCT
faba-153	181	3	the	the	DET
faba-153	181	4	skewness	skewness	NOUN
faba-153	181	5	of	of	ADP
faba-153	181	6	the	the	DET
faba-153	181	7	data	data	NOUN
faba-153	181	8	is	be	AUX
faba-153	181	9	more	more	ADV
faba-153	181	10	diversified	diversified	ADJ
faba-153	181	11	.	.	PUNCT
faba-153	182	1	several	several	ADJ
faba-153	182	2	variables	variable	NOUN
faba-153	182	3	such	such	ADJ
faba-153	182	4	as	as	ADP
faba-153	182	5	gender	gender	NOUN
faba-153	182	6	,	,	PUNCT
faba-153	182	7	education	education	NOUN
faba-153	182	8	,	,	PUNCT
faba-153	182	9	tax	tax	NOUN
faba-153	182	10	return	return	NOUN
faba-153	182	11	calculation	calculation	NOUN
faba-153	182	12	,	,	PUNCT
faba-153	182	13	tax	tax	NOUN
faba-153	182	14	penalties	penalty	NOUN
faba-153	182	15	and	and	CCONJ
faba-153	182	16	knowledge	knowledge	NOUN
faba-153	182	17	on	on	ADP
faba-153	182	18	payment	payment	NOUN
faba-153	182	19	methods	method	NOUN
faba-153	182	20	were	be	AUX
faba-153	182	21	found	find	VERB
faba-153	182	22	to	to	PART
faba-153	182	23	be	be	AUX
faba-153	182	24	skewed	skew	VERB
faba-153	182	25	to	to	ADP
faba-153	182	26	the	the	DET
faba-153	182	27	left	left	NOUN
faba-153	182	28	while	while	SCONJ
faba-153	182	29	other	other	ADJ
faba-153	182	30	including	include	VERB
faba-153	182	31	tax	tax	NOUN
faba-153	182	32	compliance	compliance	NOUN
faba-153	182	33	,	,	PUNCT
faba-153	182	34	age	age	NOUN
faba-153	182	35	,	,	PUNCT
faba-153	182	36	employment	employment	NOUN
faba-153	182	37	status	status	NOUN
faba-153	182	38	and	and	CCONJ
faba-153	182	39	sector	sector	NOUN
faba-153	182	40	were	be	AUX
faba-153	182	41	found	find	VERB
faba-153	182	42	to	to	PART
faba-153	182	43	be	be	AUX
faba-153	182	44	skewed	skew	VERB
faba-153	182	45	to	to	ADP
faba-153	182	46	the	the	DET
faba-153	182	47	right	right	NOUN
faba-153	182	48	.	.	PUNCT
faba-153	183	1	the	the	DET
faba-153	183	2	total	total	ADJ
faba-153	183	3	number	number	NOUN
faba-153	183	4	of	of	ADP
faba-153	183	5	observations	observation	NOUN
faba-153	183	6	was	be	AUX
faba-153	183	7	150	150	NUM
faba-153	183	8	across	across	ADP
faba-153	183	9	all	all	DET
faba-153	183	10	variables	variable	NOUN
faba-153	183	11	.	.	PUNCT
faba-153	184	1	correlation	correlation	NOUN
faba-153	184	2	analysis	analysis	NOUN
faba-153	184	3	the	the	DET
faba-153	184	4	next	next	ADJ
faba-153	184	5	step	step	NOUN
faba-153	184	6	involved	involve	VERB
faba-153	184	7	examining	examine	VERB
faba-153	184	8	the	the	DET
faba-153	184	9	association	association	NOUN
faba-153	184	10	between	between	ADP
faba-153	184	11	the	the	DET
faba-153	184	12	dependent	dependent	ADJ
faba-153	184	13	variable	variable	NOUN
faba-153	184	14	and	and	CCONJ
faba-153	184	15	explanatory	explanatory	ADJ
faba-153	184	16	variables	variable	NOUN
faba-153	184	17	by	by	ADP
faba-153	184	18	means	mean	NOUN
faba-153	184	19	of	of	ADP
faba-153	184	20	the	the	DET
faba-153	184	21	pearson	pearson	PROPN
faba-153	184	22	correlation	correlation	NOUN
faba-153	184	23	test	test	NOUN
faba-153	184	24	.	.	PUNCT
faba-153	185	1	the	the	DET
faba-153	185	2	statistical	statistical	ADJ
faba-153	185	3	significance	significance	NOUN
faba-153	185	4	of	of	ADP
faba-153	185	5	the	the	DET
faba-153	185	6	association	association	NOUN
faba-153	185	7	was	be	AUX
faba-153	185	8	also	also	ADV
faba-153	185	9	examined	examine	VERB
faba-153	185	10	.	.	PUNCT
faba-153	186	1	the	the	DET
faba-153	186	2	results	result	NOUN
faba-153	186	3	are	be	AUX
faba-153	186	4	provided	provide	VERB
faba-153	186	5	in	in	ADP
faba-153	186	6	table	table	NOUN
faba-153	186	7	3	3	NUM
faba-153	186	8	below	below	ADV
faba-153	186	9	.	.	PUNCT
faba-153	187	1	baneng	baneng	PROPN
faba-153	187	2	naape	naape	NOUN
faba-153	187	3	/	/	SYM
faba-153	187	4	finance	finance	NOUN
faba-153	187	5	,	,	PUNCT
faba-153	187	6	accounting	accounting	NOUN
faba-153	187	7	and	and	CCONJ
faba-153	187	8	business	business	NOUN
faba-153	187	9	analysis	analysis	NOUN
faba-153	187	10	,	,	PUNCT
faba-153	187	11	volume	volume	NOUN
faba-153	187	12	5	5	NUM
faba-153	187	13	,	,	PUNCT
faba-153	187	14	issue	issue	NOUN
faba-153	187	15	1	1	NUM
faba-153	187	16	,	,	PUNCT
faba-153	187	17	2023	2023	NUM
faba-153	187	18	21	21	NUM
faba-153	187	19	table	table	NOUN
faba-153	187	20	3	3	NUM
faba-153	187	21	.	.	PUNCT
faba-153	187	22	pearson	pearson	PROPN
faba-153	187	23	correlation	correlation	PROPN
faba-153	187	24	variables	variable	VERB
faba-153	187	25	tax	tax	NOUN
faba-153	187	26	compliance	compliance	NOUN
faba-153	187	27	gender	gender	NOUN
faba-153	187	28	educated	educate	VERB
faba-153	187	29	age	age	NOUN
faba-153	187	30	employ	employ	NOUN
faba-153	187	31	status	status	NOUN
faba-153	187	32	employ	employ	VERB
faba-153	187	33	sector	sector	NOUN
faba-153	187	34	tax	tax	NOUN
faba-153	187	35	liable	liable	ADJ
faba-153	187	36	tax	tax	NOUN
faba-153	187	37	return	return	NOUN
faba-153	187	38	payment	payment	NOUN
faba-153	187	39	method	method	NOUN
faba-153	187	40	tax	tax	NOUN
faba-153	187	41	penalty	penalty	NOUN
faba-153	187	42	tax	tax	NOUN
faba-153	187	43	compliance	compliance	NOUN
faba-153	187	44	corr	corr	NOUN
faba-153	187	45	1	1	NUM
faba-153	187	46	-0.020	-0.020	NUM
faba-153	187	47	0.193	0.193	NUM
faba-153	187	48	*	*	PUNCT
faba-153	187	49	*	*	NOUN
faba-153	188	1	-0.052	-0.052	NUM
faba-153	188	2	-0.044	-0.044	X
faba-153	189	1	-0.124	-0.124	PUNCT
faba-153	189	2	0.334	0.334	PUNCT
faba-153	189	3	*	*	PUNCT
faba-153	189	4	*	*	PUNCT
faba-153	189	5	0.074	0.074	NUM
faba-153	189	6	0.152	0.152	NUM
faba-153	189	7	*	*	PUNCT
faba-153	190	1	0.214	0.214	NUM
faba-153	190	2	*	*	PUNCT
faba-153	190	3	*	*	PUNCT
faba-153	190	4	sig	sig	NOUN
faba-153	190	5	.	.	PUNCT
faba-153	190	6	0.405	0.405	NUM
faba-153	190	7	0.009	0.009	NUM
faba-153	190	8	0.265	0.265	NUM
faba-153	190	9	0.295	0.295	NUM
faba-153	190	10	0.066	0.066	NUM
faba-153	190	11	0.000	0.000	NUM
faba-153	190	12	0.183	0.183	NUM
faba-153	190	13	0.032	0.032	NUM
faba-153	190	14	0.004	0.004	NUM
faba-153	190	15	gender	gender	NOUN
faba-153	190	16	corr	corr	NOUN
faba-153	190	17	-0.020	-0.020	PUNCT
faba-153	190	18	1	1	NUM
faba-153	190	19	-0.049	-0.049	NUM
faba-153	190	20	0.005	0.005	NUM
faba-153	190	21	0.143	0.143	NUM
faba-153	190	22	*	*	PUNCT
faba-153	190	23	0.062	0.062	NUM
faba-153	190	24	0.004	0.004	NUM
faba-153	190	25	-0.117	-0.117	NOUN
faba-153	190	26	-0.163	-0.163	PROPN
faba-153	190	27	*	*	NOUN
faba-153	190	28	-0.078	-0.078	X
faba-153	190	29	sig	sig	X
faba-153	190	30	.	.	PUNCT
faba-153	190	31	0.405	0.405	NUM
faba-153	190	32	0.277	0.277	NUM
faba-153	190	33	0.476	0.476	NUM
faba-153	190	34	0.041	0.041	NUM
faba-153	190	35	0.225	0.225	NUM
faba-153	190	36	0.482	0.482	NUM
faba-153	190	37	0.077	0.077	NUM
faba-153	190	38	0.023	0.023	NUM
faba-153	190	39	0.171	0.171	NUM
faba-153	190	40	education	education	NOUN
faba-153	190	41	corr	corr	NOUN
faba-153	190	42	0.193	0.193	NUM
faba-153	190	43	*	*	PUNCT
faba-153	190	44	*	*	PUNCT
faba-153	190	45	-0.049	-0.049	PUNCT
faba-153	190	46	1	1	NUM
faba-153	190	47	0.131	0.131	NUM
faba-153	190	48	-0.175	-0.175	PUNCT
faba-153	191	1	*	*	PUNCT
faba-153	191	2	-0.157	-0.157	PROPN
faba-153	191	3	*	*	PUNCT
faba-153	191	4	-0.016	-0.016	NUM
faba-153	191	5	0.014	0.014	NUM
faba-153	191	6	0.094	0.094	NUM
faba-153	191	7	0.023	0.023	NUM
faba-153	191	8	sig	sig	NOUN
faba-153	191	9	.	.	PUNCT
faba-153	192	1	0.009	0.009	NUM
faba-153	192	2	0.277	0.277	NUM
faba-153	192	3	0.054	0.054	NUM
faba-153	192	4	0.016	0.016	NUM
faba-153	192	5	0.028	0.028	NUM
faba-153	192	6	0.424	0.424	NUM
faba-153	192	7	0.433	0.433	NUM
faba-153	192	8	0.126	0.126	NUM
faba-153	192	9	0.388	0.388	NUM
faba-153	192	10	age	age	NOUN
faba-153	192	11	corr	corr	NOUN
faba-153	192	12	-0.052	-0.052	NUM
faba-153	192	13	0.005	0.005	NUM
faba-153	192	14	0.131	0.131	NUM
faba-153	192	15	1	1	NUM
faba-153	192	16	-0.162	-0.162	NOUN
faba-153	192	17	*	*	NOUN
faba-153	192	18	-0.056	-0.056	PUNCT
faba-153	192	19	-0.146	-0.146	NOUN
faba-153	192	20	*	*	NOUN
faba-153	192	21	0.036	0.036	NUM
faba-153	192	22	0.161	0.161	NUM
faba-153	192	23	*	*	SYM
faba-153	192	24	0.124	0.124	NUM
faba-153	192	25	sig	sig	NOUN
faba-153	192	26	.	.	PUNCT
faba-153	192	27	0.265	0.265	NUM
faba-153	192	28	0.476	0.476	NUM
faba-153	192	29	0.054	0.054	NUM
faba-153	192	30	0.024	0.024	NUM
faba-153	192	31	0.247	0.247	NUM
faba-153	192	32	0.038	0.038	NUM
faba-153	192	33	0.333	0.333	NUM
faba-153	192	34	0.024	0.024	NUM
faba-153	192	35	0.065	0.065	NUM
faba-153	192	36	employ	employ	NOUN
faba-153	192	37	status	status	NOUN
faba-153	192	38	corr	corr	NOUN
faba-153	192	39	-0.044	-0.044	PROPN
faba-153	193	1	0.143	0.143	NUM
faba-153	193	2	*	*	PUNCT
faba-153	194	1	-0.175	-0.175	PUNCT
faba-153	194	2	*	*	PUNCT
faba-153	194	3	-0.162	-0.162	PROPN
faba-153	194	4	*	*	NOUN
faba-153	194	5	1	1	NUM
faba-153	194	6	0.742	0.742	NUM
faba-153	194	7	*	*	PUNCT
faba-153	194	8	*	*	PROPN
faba-153	194	9	0.046	0.046	NUM
faba-153	194	10	-0.093	-0.093	NOUN
faba-153	194	11	-0.236	-0.236	PUNCT
faba-153	194	12	*	*	PUNCT
faba-153	194	13	*	*	PROPN
faba-153	194	14	-0.012	-0.012	PROPN
faba-153	194	15	sig	sig	NOUN
faba-153	194	16	.	.	PUNCT
faba-153	195	1	0.295	0.295	NUM
faba-153	195	2	0.041	0.041	NUM
faba-153	195	3	0.016	0.016	NUM
faba-153	195	4	0.024	0.024	NUM
faba-153	195	5	0.000	0.000	NUM
faba-153	195	6	0.290	0.290	NUM
faba-153	195	7	0.129	0.129	NUM
faba-153	195	8	0.002	0.002	NUM
faba-153	195	9	0.443	0.443	NUM
faba-153	195	10	employ	employ	NOUN
faba-153	195	11	sector	sector	NOUN
faba-153	195	12	corr	corr	PROPN
faba-153	195	13	-0.124	-0.124	PROPN
faba-153	195	14	0.062	0.062	NUM
faba-153	195	15	-0.157	-0.157	NOUN
faba-153	195	16	*	*	NOUN
faba-153	195	17	-0.056	-0.056	PUNCT
faba-153	195	18	0.742	0.742	NUM
faba-153	195	19	*	*	PUNCT
faba-153	195	20	*	*	NOUN
faba-153	195	21	1	1	NUM
faba-153	195	22	0.103	0.103	NUM
faba-153	195	23	-0.043	-0.043	X
faba-153	195	24	-0.105	-0.105	NOUN
faba-153	195	25	-0.005	-0.005	X
faba-153	195	26	sig	sig	NOUN
faba-153	195	27	.	.	PUNCT
faba-153	195	28	0.066	0.066	NUM
faba-153	195	29	0.225	0.225	NUM
faba-153	195	30	0.028	0.028	NUM
faba-153	195	31	0.247	0.247	NUM
faba-153	195	32	0.000	0.000	NUM
faba-153	195	33	0.104	0.104	NUM
faba-153	195	34	0.299	0.299	NUM
faba-153	195	35	0.100	0.100	NUM
faba-153	195	36	0.476	0.476	NUM
faba-153	195	37	tax	tax	NOUN
faba-153	195	38	liable	liable	NOUN
faba-153	195	39	for	for	ADP
faba-153	195	40	corr	corr	NOUN
faba-153	195	41	0.334	0.334	NUM
faba-153	195	42	*	*	PUNCT
faba-153	195	43	*	*	NOUN
faba-153	195	44	0.004	0.004	NUM
faba-153	195	45	-0.016	-0.016	X
faba-153	195	46	-0.146	-0.146	PROPN
faba-153	195	47	*	*	X
faba-153	195	48	0.046	0.046	NUM
faba-153	195	49	0.103	0.103	NUM
faba-153	195	50	1	1	NUM
faba-153	195	51	0.355	0.355	NUM
faba-153	195	52	*	*	PUNCT
faba-153	195	53	*	*	PUNCT
faba-153	195	54	0.223	0.223	NUM
faba-153	195	55	*	*	PUNCT
faba-153	195	56	*	*	PUNCT
faba-153	195	57	0.232	0.232	NUM
faba-153	195	58	*	*	PUNCT
faba-153	195	59	*	*	PUNCT
faba-153	195	60	sig	sig	NOUN
faba-153	195	61	.	.	PUNCT
faba-153	196	1	0.000	0.000	NUM
faba-153	196	2	0.482	0.482	NUM
faba-153	196	3	0.424	0.424	NUM
faba-153	196	4	0.038	0.038	NUM
faba-153	196	5	0.290	0.290	NUM
faba-153	196	6	0.104	0.104	NUM
faba-153	196	7	0.000	0.000	NUM
faba-153	196	8	0.003	0.003	NUM
faba-153	196	9	0.002	0.002	NUM
faba-153	196	10	tax	tax	NOUN
faba-153	196	11	return	return	NOUN
faba-153	196	12	calculation	calculation	NOUN
faba-153	196	13	corr	corr	PROPN
faba-153	196	14	0.074	0.074	NUM
faba-153	196	15	-0.117	-0.117	PROPN
faba-153	196	16	0.014	0.014	NUM
faba-153	196	17	0.036	0.036	NUM
faba-153	196	18	-0.093	-0.093	NOUN
faba-153	196	19	-0.043	-0.043	PUNCT
faba-153	196	20	0.355	0.355	NUM
faba-153	196	21	*	*	PUNCT
faba-153	196	22	*	*	PUNCT
faba-153	196	23	1	1	NUM
faba-153	196	24	0.465	0.465	NUM
faba-153	196	25	*	*	PUNCT
faba-153	196	26	*	*	PUNCT
faba-153	196	27	0.321	0.321	NUM
faba-153	196	28	*	*	NOUN
faba-153	196	29	*	*	NOUN
faba-153	196	30	sig	sig	NOUN
faba-153	196	31	.	.	PUNCT
faba-153	197	1	0.183	0.183	NUM
faba-153	197	2	0.077	0.077	NUM
faba-153	197	3	0.433	0.433	NUM
faba-153	197	4	0.333	0.333	NUM
faba-153	197	5	0.129	0.129	NUM
faba-153	197	6	0.299	0.299	NUM
faba-153	197	7	0.000	0.000	NUM
faba-153	197	8	0.000	0.000	NUM
faba-153	197	9	0.000	0.000	NUM
faba-153	197	10	payment	payment	NOUN
faba-153	197	11	method	method	NOUN
faba-153	197	12	corr	corr	PROPN
faba-153	197	13	0.152	0.152	NUM
faba-153	197	14	*	*	PUNCT
faba-153	197	15	-0.163	-0.163	PROPN
faba-153	197	16	*	*	NOUN
faba-153	197	17	0.094	0.094	NUM
faba-153	197	18	0.161	0.161	NUM
faba-153	197	19	*	*	PUNCT
faba-153	198	1	-0.236	-0.236	PROPN
faba-153	198	2	*	*	PUNCT
faba-153	198	3	*	*	PUNCT
faba-153	198	4	-0.105	-0.105	PROPN
faba-153	198	5	0.223	0.223	NUM
faba-153	198	6	*	*	PUNCT
faba-153	198	7	*	*	PUNCT
faba-153	199	1	0.465	0.465	NUM
faba-153	199	2	*	*	PUNCT
faba-153	199	3	*	*	PUNCT
faba-153	199	4	1	1	NUM
faba-153	199	5	0.472	0.472	NUM
faba-153	199	6	*	*	PUNCT
faba-153	199	7	*	*	PUNCT
faba-153	199	8	sig	sig	NOUN
faba-153	199	9	.	.	PUNCT
faba-153	200	1	0.032	0.032	NUM
faba-153	200	2	0.023	0.023	NUM
faba-153	200	3	0.126	0.126	NUM
faba-153	200	4	0.024	0.024	NUM
faba-153	200	5	0.002	0.002	NUM
faba-153	200	6	0.100	0.100	NUM
faba-153	200	7	0.003	0.003	NUM
faba-153	200	8	0.000	0.000	NUM
faba-153	200	9	0.000	0.000	NUM
faba-153	200	10	tax	tax	NOUN
faba-153	200	11	penalties	penalty	NOUN
faba-153	200	12	corr	corr	NOUN
faba-153	200	13	0.214	0.214	NOUN
faba-153	200	14	*	*	PUNCT
faba-153	200	15	*	*	PUNCT
faba-153	200	16	-0.078	-0.078	NUM
faba-153	200	17	0.023	0.023	NUM
faba-153	200	18	0.124	0.124	NUM
faba-153	200	19	-0.012	-0.012	NOUN
faba-153	200	20	-0.005	-0.005	PUNCT
faba-153	200	21	0.232	0.232	NUM
faba-153	200	22	*	*	PUNCT
faba-153	200	23	*	*	PUNCT
faba-153	200	24	0.321	0.321	NUM
faba-153	200	25	*	*	NOUN
faba-153	200	26	*	*	NOUN
faba-153	200	27	0.472	0.472	NUM
faba-153	200	28	*	*	PUNCT
faba-153	200	29	*	*	SYM
faba-153	200	30	1	1	NUM
faba-153	200	31	sig	sig	NOUN
faba-153	200	32	.	.	PUNCT
faba-153	201	1	0.004	0.004	NUM
faba-153	201	2	0.171	0.171	NUM
faba-153	201	3	0.388	0.388	NUM
faba-153	201	4	0.065	0.065	NUM
faba-153	201	5	0.443	0.443	NUM
faba-153	201	6	0.476	0.476	NUM
faba-153	201	7	0.002	0.002	NUM
faba-153	201	8	0.000	0.000	NUM
faba-153	201	9	0.000	0.000	NUM
faba-153	201	10	source	source	NOUN
faba-153	201	11	:	:	PUNCT
faba-153	201	12	author	author	NOUN
faba-153	201	13	’s	’s	PART
faba-153	201	14	computations	computation	NOUN
faba-153	201	15	note	note	VERB
faba-153	201	16	:	:	PUNCT
faba-153	201	17	*	*	PUNCT
faba-153	201	18	*	*	PUNCT
faba-153	201	19	correlation	correlation	NOUN
faba-153	201	20	is	be	AUX
faba-153	201	21	significant	significant	ADJ
faba-153	201	22	at	at	ADP
faba-153	201	23	the	the	DET
faba-153	201	24	0.01	0.01	NUM
faba-153	201	25	level	level	NOUN
faba-153	201	26	(	(	PUNCT
faba-153	201	27	1	1	NUM
faba-153	201	28	-	-	PUNCT
faba-153	201	29	tailed	tailed	ADJ
faba-153	201	30	)	)	PUNCT
faba-153	201	31	,	,	PUNCT
faba-153	201	32	*	*	PUNCT
faba-153	201	33	correlation	correlation	NOUN
faba-153	201	34	is	be	AUX
faba-153	201	35	significant	significant	ADJ
faba-153	201	36	at	at	ADP
faba-153	201	37	the	the	DET
faba-153	201	38	0.05	0.05	NUM
faba-153	201	39	level	level	NOUN
faba-153	201	40	(	(	PUNCT
faba-153	201	41	1tailed	1tailed	NUM
faba-153	201	42	)	)	PUNCT
faba-153	201	43	.	.	PUNCT
faba-153	202	1	the	the	DET
faba-153	202	2	findings	finding	NOUN
faba-153	202	3	from	from	ADP
faba-153	202	4	the	the	DET
faba-153	202	5	pearson	pearson	PROPN
faba-153	202	6	correlation	correlation	NOUN
faba-153	202	7	test	test	NOUN
faba-153	202	8	revealed	reveal	VERB
faba-153	202	9	a	a	DET
faba-153	202	10	positive	positive	ADJ
faba-153	202	11	association	association	NOUN
faba-153	202	12	between	between	ADP
faba-153	202	13	the	the	DET
faba-153	202	14	level	level	NOUN
faba-153	202	15	of	of	ADP
faba-153	202	16	educational	educational	ADJ
faba-153	202	17	attainment	attainment	ADJ
faba-153	202	18	and	and	CCONJ
faba-153	202	19	tax	tax	NOUN
faba-153	202	20	compliance	compliance	NOUN
faba-153	202	21	in	in	ADP
faba-153	202	22	south	south	PROPN
faba-153	202	23	africa	africa	PROPN
faba-153	202	24	.	.	PUNCT
faba-153	203	1	this	this	PRON
faba-153	203	2	implies	imply	VERB
faba-153	203	3	that	that	SCONJ
faba-153	203	4	educated	educate	VERB
faba-153	203	5	citizens	citizen	NOUN
faba-153	203	6	are	be	AUX
faba-153	203	7	most	most	ADV
faba-153	203	8	likely	likely	ADJ
faba-153	203	9	to	to	PART
faba-153	203	10	be	be	AUX
faba-153	203	11	tax	tax	NOUN
faba-153	203	12	compliant	compliant	NOUN
faba-153	203	13	given	give	VERB
faba-153	203	14	that	that	SCONJ
faba-153	203	15	they	they	PRON
faba-153	203	16	are	be	AUX
faba-153	203	17	well	well	ADV
faba-153	203	18	informed	informed	ADJ
faba-153	203	19	about	about	ADP
faba-153	203	20	the	the	DET
faba-153	203	21	different	different	ADJ
faba-153	203	22	regulations	regulation	NOUN
faba-153	203	23	and	and	CCONJ
faba-153	203	24	institutions	institution	NOUN
faba-153	203	25	governing	govern	VERB
faba-153	203	26	taxes	taxis	NOUN
faba-153	203	27	.	.	PUNCT
faba-153	204	1	furthermore	furthermore	ADV
faba-153	204	2	,	,	PUNCT
faba-153	204	3	a	a	DET
faba-153	204	4	positive	positive	ADJ
faba-153	204	5	association	association	NOUN
faba-153	204	6	was	be	AUX
faba-153	204	7	revealed	reveal	VERB
faba-153	204	8	between	between	ADP
faba-153	204	9	tax	tax	NOUN
faba-153	204	10	compliance	compliance	NOUN
faba-153	204	11	and	and	CCONJ
faba-153	204	12	knowledge	knowledge	NOUN
faba-153	204	13	about	about	ADP
faba-153	204	14	tax	tax	NOUN
faba-153	204	15	types	type	NOUN
faba-153	204	16	.	.	PUNCT
faba-153	205	1	individuals	individual	NOUN
faba-153	205	2	who	who	PRON
faba-153	205	3	have	have	VERB
faba-153	205	4	knowledge	knowledge	NOUN
faba-153	205	5	about	about	ADP
faba-153	205	6	the	the	DET
faba-153	205	7	different	different	ADJ
faba-153	205	8	tax	tax	NOUN
faba-153	205	9	types	type	NOUN
faba-153	205	10	and	and	CCONJ
faba-153	205	11	the	the	DET
faba-153	205	12	taxes	taxis	NOUN
faba-153	205	13	they	they	PRON
faba-153	205	14	are	be	AUX
faba-153	205	15	liable	liable	ADJ
faba-153	205	16	for	for	ADP
faba-153	205	17	are	be	AUX
faba-153	205	18	most	most	ADV
faba-153	205	19	likely	likely	ADJ
faba-153	205	20	to	to	PART
faba-153	205	21	be	be	AUX
faba-153	205	22	tax	tax	NOUN
faba-153	205	23	compliant	compliant	NOUN
faba-153	205	24	,	,	PUNCT
faba-153	205	25	holding	hold	VERB
faba-153	205	26	other	other	ADJ
faba-153	205	27	factors	factor	NOUN
faba-153	205	28	constant	constant	ADJ
faba-153	205	29	.	.	PUNCT
faba-153	206	1	also	also	ADV
faba-153	206	2	,	,	PUNCT
faba-153	206	3	the	the	DET
faba-153	206	4	tax	tax	NOUN
faba-153	206	5	payment	payment	NOUN
faba-153	206	6	method	method	NOUN
faba-153	206	7	and	and	CCONJ
faba-153	206	8	tax	tax	NOUN
faba-153	206	9	penalties	penalty	NOUN
faba-153	206	10	were	be	AUX
faba-153	206	11	found	find	VERB
faba-153	206	12	to	to	PART
faba-153	206	13	be	be	AUX
faba-153	206	14	positively	positively	ADV
faba-153	206	15	correlated	correlate	VERB
faba-153	206	16	with	with	ADP
faba-153	206	17	tax	tax	NOUN
faba-153	206	18	compliance	compliance	NOUN
faba-153	206	19	and	and	CCONJ
faba-153	206	20	the	the	DET
faba-153	206	21	association	association	NOUN
faba-153	206	22	was	be	AUX
faba-153	206	23	found	find	VERB
faba-153	206	24	to	to	PART
faba-153	206	25	be	be	AUX
faba-153	206	26	statistically	statistically	ADV
faba-153	206	27	significant	significant	ADJ
faba-153	206	28	.	.	PUNCT
faba-153	207	1	the	the	DET
faba-153	207	2	next	next	ADJ
faba-153	207	3	subsection	subsection	NOUN
faba-153	207	4	provides	provide	VERB
faba-153	207	5	findings	finding	NOUN
faba-153	207	6	form	form	VERB
faba-153	207	7	the	the	DET
faba-153	207	8	binary	binary	PROPN
faba-153	207	9	logistic	logistic	PROPN
faba-153	207	10	regression	regression	NOUN
faba-153	207	11	model	model	NOUN
faba-153	207	12	.	.	PUNCT
faba-153	208	1	binary	binary	PROPN
faba-153	208	2	logistic	logistic	PROPN
faba-153	208	3	regression	regression	NOUN
faba-153	208	4	the	the	DET
faba-153	208	5	binary	binary	PROPN
faba-153	208	6	logistic	logistic	PROPN
faba-153	208	7	regression	regression	NOUN
faba-153	208	8	model	model	NOUN
faba-153	208	9	was	be	AUX
faba-153	208	10	estimated	estimate	VERB
faba-153	208	11	to	to	PART
faba-153	208	12	analyse	analyse	VERB
faba-153	208	13	the	the	DET
faba-153	208	14	impact	impact	NOUN
faba-153	208	15	of	of	ADP
faba-153	208	16	tax	tax	NOUN
faba-153	208	17	knowledge	knowledge	NOUN
faba-153	208	18	on	on	ADP
faba-153	208	19	tax	tax	NOUN
faba-153	208	20	compliance	compliance	NOUN
faba-153	208	21	in	in	ADP
faba-153	208	22	south	south	PROPN
faba-153	208	23	africa	africa	PROPN
faba-153	208	24	.	.	PUNCT
faba-153	209	1	the	the	DET
faba-153	209	2	findings	finding	NOUN
faba-153	209	3	are	be	AUX
faba-153	209	4	provided	provide	VERB
faba-153	209	5	in	in	ADP
faba-153	209	6	table	table	NOUN
faba-153	209	7	4	4	NUM
faba-153	209	8	below	below	ADV
faba-153	209	9	.	.	PUNCT
faba-153	210	1	the	the	DET
faba-153	210	2	variable	variable	NOUN
faba-153	210	3	that	that	PRON
faba-153	210	4	captures	capture	VERB
faba-153	210	5	knowledge	knowledge	NOUN
faba-153	210	6	on	on	ADP
faba-153	210	7	tax	tax	NOUN
faba-153	210	8	types	type	NOUN
faba-153	210	9	was	be	AUX
faba-153	210	10	dropped	drop	VERB
faba-153	210	11	given	give	VERB
faba-153	210	12	that	that	SCONJ
faba-153	210	13	it	it	PRON
faba-153	210	14	was	be	AUX
faba-153	210	15	perfectly	perfectly	ADV
faba-153	210	16	correlated	correlate	VERB
faba-153	210	17	with	with	ADP
faba-153	210	18	the	the	DET
faba-153	210	19	dependent	dependent	ADJ
faba-153	210	20	variable	variable	NOUN
faba-153	210	21	.	.	PUNCT
faba-153	211	1	table	table	NOUN
faba-153	211	2	4	4	NUM
faba-153	211	3	.	.	PUNCT
faba-153	211	4	model	model	NOUN
faba-153	211	5	1	1	NUM
faba-153	211	6	b	b	X
faba-153	211	7	s.e	s.e	PROPN
faba-153	211	8	.	.	PROPN
faba-153	211	9	wald	wald	PROPN
faba-153	211	10	df	df	PROPN
faba-153	211	11	sig	sig	PROPN
faba-153	211	12	.	.	PUNCT
faba-153	212	1	exp(b	exp(b	NUM
faba-153	212	2	)	)	PUNCT
faba-153	212	3	tax	tax	NOUN
faba-153	212	4	return	return	NOUN
faba-153	212	5	calculation	calculation	NOUN
faba-153	212	6	-0.092	-0.092	PUNCT
faba-153	212	7	0.417	0.417	NUM
faba-153	212	8	0.048	0.048	NUM
faba-153	212	9	1	1	NUM
faba-153	212	10	0.826	0.826	NUM
faba-153	212	11	0.913	0.913	NUM
faba-153	212	12	tax	tax	NOUN
faba-153	212	13	payment	payment	NOUN
faba-153	212	14	method	method	NOUN
faba-153	212	15	0.337	0.337	NUM
faba-153	212	16	0.449	0.449	NUM
faba-153	212	17	0.564	0.564	NUM
faba-153	212	18	1	1	NUM
faba-153	212	19	0.453	0.453	NUM
faba-153	212	20	1.401	1.401	NUM
faba-153	212	21	tax	tax	NOUN
faba-153	212	22	penalties	penalty	NOUN
faba-153	212	23	0.894	0.894	NUM
faba-153	212	24	0.444	0.444	NUM
faba-153	212	25	4.059	4.059	NUM
faba-153	212	26	1	1	NUM
faba-153	212	27	0.044	0.044	NUM
faba-153	212	28	*	*	PUNCT
faba-153	212	29	*	*	PUNCT
faba-153	212	30	2.444	2.444	NUM
faba-153	212	31	constant	constant	ADJ
faba-153	212	32	-2.616	-2.616	NOUN
faba-153	212	33	0.843	0.843	NUM
faba-153	212	34	9.632	9.632	NUM
faba-153	212	35	1	1	NUM
faba-153	212	36	0.002	0.002	NUM
faba-153	212	37	*	*	SYM
faba-153	212	38	0.073	0.073	NUM
faba-153	212	39	omnibus	omnibus	ADJ
faba-153	212	40	tests	test	NOUN
faba-153	212	41	of	of	ADP
faba-153	212	42	model	model	NOUN
faba-153	212	43	coefficients	coefficient	NOUN
faba-153	212	44	(	(	PUNCT
faba-153	212	45	0.051	0.051	NUM
faba-153	212	46	)	)	PUNCT
faba-153	212	47	hosmer	hosmer	NOUN
faba-153	212	48	and	and	CCONJ
faba-153	212	49	lemeshow	lemeshow	ADJ
faba-153	212	50	test	test	NOUN
faba-153	212	51	sig	sig	NOUN
faba-153	212	52	(	(	PUNCT
faba-153	212	53	0.972	0.972	NUM
faba-153	212	54	)	)	PUNCT
faba-153	212	55	source	source	NOUN
faba-153	212	56	:	:	PUNCT
faba-153	212	57	author	author	NOUN
faba-153	212	58	’s	’s	PART
faba-153	212	59	computations	computation	NOUN
faba-153	212	60	,	,	PUNCT
faba-153	212	61	note	note	VERB
faba-153	212	62	:	:	PUNCT
faba-153	212	63	*	*	PUNCT
faba-153	212	64	,	,	PUNCT
faba-153	212	65	*	*	PUNCT
faba-153	212	66	*	*	PUNCT
faba-153	212	67	denote	denote	NOUN
faba-153	212	68	significance	significance	NOUN
faba-153	212	69	at	at	ADP
faba-153	212	70	the	the	DET
faba-153	212	71	1	1	NUM
faba-153	212	72	%	%	NOUN
faba-153	212	73	and	and	CCONJ
faba-153	212	74	5	5	NUM
faba-153	212	75	%	%	NOUN
faba-153	212	76	level	level	NOUN
faba-153	212	77	,	,	PUNCT
faba-153	212	78	respectively	respectively	ADV
faba-153	212	79	baneng	baneng	NOUN
faba-153	212	80	naape	naape	NOUN
faba-153	212	81	/	/	SYM
faba-153	212	82	finance	finance	NOUN
faba-153	212	83	,	,	PUNCT
faba-153	212	84	accounting	accounting	NOUN
faba-153	212	85	and	and	CCONJ
faba-153	212	86	business	business	NOUN
faba-153	212	87	analysis	analysis	NOUN
faba-153	212	88	,	,	PUNCT
faba-153	212	89	volume	volume	NOUN
faba-153	212	90	5	5	NUM
faba-153	212	91	,	,	PUNCT
faba-153	212	92	issue	issue	NOUN
faba-153	212	93	1	1	NUM
faba-153	212	94	,	,	PUNCT
faba-153	212	95	2023	2023	NUM
faba-153	212	96	22	22	NUM
faba-153	212	97	the	the	DET
faba-153	212	98	findings	finding	NOUN
faba-153	212	99	revealed	reveal	VERB
faba-153	212	100	that	that	SCONJ
faba-153	212	101	knowledge	knowledge	NOUN
faba-153	212	102	on	on	ADP
faba-153	212	103	calculation	calculation	NOUN
faba-153	212	104	of	of	ADP
faba-153	212	105	tax	tax	NOUN
faba-153	212	106	return	return	NOUN
faba-153	212	107	is	be	AUX
faba-153	212	108	negatively	negatively	ADV
faba-153	212	109	associated	associate	VERB
faba-153	212	110	with	with	ADP
faba-153	212	111	higher	high	ADJ
faba-153	212	112	probabilities	probability	NOUN
faba-153	212	113	of	of	ADP
faba-153	212	114	tax	tax	NOUN
faba-153	212	115	compliance	compliance	NOUN
faba-153	212	116	.	.	PUNCT
faba-153	213	1	this	this	PRON
faba-153	213	2	implies	imply	VERB
faba-153	213	3	that	that	SCONJ
faba-153	213	4	the	the	DET
faba-153	213	5	inability	inability	NOUN
faba-153	213	6	of	of	ADP
faba-153	213	7	taxpayers	taxpayer	NOUN
faba-153	213	8	to	to	PART
faba-153	213	9	calculate	calculate	VERB
faba-153	213	10	and	and	CCONJ
faba-153	213	11	file	file	VERB
faba-153	213	12	tax	tax	NOUN
faba-153	213	13	returns	return	NOUN
faba-153	213	14	on	on	ADP
faba-153	213	15	their	their	PRON
faba-153	213	16	own	own	ADJ
faba-153	213	17	induces	induce	NOUN
faba-153	213	18	a	a	DET
faba-153	213	19	non	non	ADJ
faba-153	213	20	-	-	ADJ
faba-153	213	21	compliant	compliant	ADJ
faba-153	213	22	behaviour	behaviour	NOUN
faba-153	213	23	.	.	PUNCT
faba-153	214	1	the	the	DET
faba-153	214	2	finding	finding	NOUN
faba-153	214	3	however	however	ADV
faba-153	214	4	was	be	AUX
faba-153	214	5	found	find	VERB
faba-153	214	6	to	to	PART
faba-153	214	7	be	be	AUX
faba-153	214	8	statistically	statistically	ADV
faba-153	214	9	insignificant	insignificant	ADJ
faba-153	214	10	.	.	PUNCT
faba-153	215	1	on	on	ADP
faba-153	215	2	the	the	DET
faba-153	215	3	contrary	contrary	NOUN
faba-153	215	4	,	,	PUNCT
faba-153	215	5	knowledge	knowledge	NOUN
faba-153	215	6	on	on	ADP
faba-153	215	7	tax	tax	NOUN
faba-153	215	8	payment	payment	NOUN
faba-153	215	9	methods	method	NOUN
faba-153	215	10	was	be	AUX
faba-153	215	11	found	find	VERB
faba-153	215	12	to	to	PART
faba-153	215	13	be	be	AUX
faba-153	215	14	associated	associate	VERB
faba-153	215	15	with	with	ADP
faba-153	215	16	higher	high	ADJ
faba-153	215	17	probabilities	probability	NOUN
faba-153	215	18	of	of	ADP
faba-153	215	19	tax	tax	NOUN
faba-153	215	20	compliance	compliance	NOUN
faba-153	215	21	albeit	albeit	SCONJ
faba-153	215	22	the	the	DET
faba-153	215	23	association	association	NOUN
faba-153	215	24	was	be	AUX
faba-153	215	25	likewise	likewise	ADV
faba-153	215	26	found	find	VERB
faba-153	215	27	to	to	PART
faba-153	215	28	be	be	AUX
faba-153	215	29	statistically	statistically	ADV
faba-153	215	30	insignificant	insignificant	ADJ
faba-153	215	31	in	in	ADP
faba-153	215	32	explaining	explain	VERB
faba-153	215	33	variations	variation	NOUN
faba-153	215	34	in	in	ADP
faba-153	215	35	taxpayers	taxpayer	NOUN
faba-153	215	36	attitudes	attitude	NOUN
faba-153	215	37	.	.	PUNCT
faba-153	216	1	similarly	similarly	ADV
faba-153	216	2	,	,	PUNCT
faba-153	216	3	knowledge	knowledge	NOUN
faba-153	216	4	on	on	ADP
faba-153	216	5	tax	tax	NOUN
faba-153	216	6	penalties	penalty	NOUN
faba-153	216	7	was	be	AUX
faba-153	216	8	found	find	VERB
faba-153	216	9	to	to	PART
faba-153	216	10	be	be	AUX
faba-153	216	11	associated	associate	VERB
faba-153	216	12	with	with	ADP
faba-153	216	13	higher	high	ADJ
faba-153	216	14	probabilities	probability	NOUN
faba-153	216	15	of	of	ADP
faba-153	216	16	tax	tax	NOUN
faba-153	216	17	compliance	compliance	NOUN
faba-153	216	18	and	and	CCONJ
faba-153	216	19	the	the	DET
faba-153	216	20	association	association	NOUN
faba-153	216	21	was	be	AUX
faba-153	216	22	found	find	VERB
faba-153	216	23	to	to	PART
faba-153	216	24	be	be	AUX
faba-153	216	25	statistically	statistically	ADV
faba-153	216	26	significant	significant	ADJ
faba-153	216	27	.	.	PUNCT
faba-153	217	1	this	this	PRON
faba-153	217	2	implies	imply	VERB
faba-153	217	3	that	that	SCONJ
faba-153	217	4	,	,	PUNCT
faba-153	217	5	to	to	ADP
faba-153	217	6	some	some	DET
faba-153	217	7	extent	extent	NOUN
faba-153	217	8	,	,	PUNCT
faba-153	217	9	tax	tax	NOUN
faba-153	217	10	penalties	penalty	NOUN
faba-153	217	11	in	in	ADP
faba-153	217	12	south	south	PROPN
faba-153	217	13	africa	africa	PROPN
faba-153	217	14	have	have	AUX
faba-153	217	15	been	be	AUX
faba-153	217	16	enforced	enforce	VERB
faba-153	217	17	effectively	effectively	ADV
faba-153	217	18	and	and	CCONJ
faba-153	217	19	are	be	AUX
faba-153	217	20	thus	thus	ADV
faba-153	217	21	sufficient	sufficient	ADJ
faba-153	217	22	to	to	PART
faba-153	217	23	induce	induce	VERB
faba-153	217	24	taxpayers	taxpayer	NOUN
faba-153	217	25	attitudes	attitude	NOUN
faba-153	217	26	.	.	PUNCT
faba-153	217	27	table	table	NOUN
faba-153	217	28	5	5	NUM
faba-153	217	29	.	.	PUNCT
faba-153	217	30	model	model	NOUN
faba-153	217	31	2	2	PROPN
faba-153	217	32	b	b	PROPN
faba-153	217	33	s.e	s.e	PROPN
faba-153	217	34	.	.	PROPN
faba-153	217	35	wald	wald	PROPN
faba-153	217	36	df	df	PROPN
faba-153	217	37	sig	sig	PROPN
faba-153	217	38	.	.	PUNCT
faba-153	218	1	exp(b	exp(b	NUM
faba-153	218	2	)	)	PUNCT
faba-153	218	3	tax	tax	NOUN
faba-153	218	4	return	return	NOUN
faba-153	218	5	calculation	calculation	NOUN
faba-153	218	6	-0.117	-0.117	VERB
faba-153	218	7	0.429	0.429	NUM
faba-153	218	8	0.075	0.075	NUM
faba-153	218	9	1	1	NUM
faba-153	218	10	0.785	0.785	NUM
faba-153	218	11	0.889	0.889	NUM
faba-153	218	12	tax	tax	NOUN
faba-153	218	13	payment	payment	NOUN
faba-153	218	14	method	method	NOUN
faba-153	218	15	0.371	0.371	NUM
faba-153	218	16	0.486	0.486	NUM
faba-153	218	17	0.582	0.582	NUM
faba-153	218	18	1	1	NUM
faba-153	218	19	0.445	0.445	NUM
faba-153	218	20	1.449	1.449	NUM
faba-153	218	21	tax	tax	NOUN
faba-153	218	22	penalties	penalty	NOUN
faba-153	218	23	1.000	1.000	NUM
faba-153	218	24	0.474	0.474	NUM
faba-153	218	25	4.455	4.455	NUM
faba-153	218	26	1	1	NUM
faba-153	218	27	0.035	0.035	NUM
faba-153	218	28	*	*	PUNCT
faba-153	218	29	*	*	PUNCT
faba-153	218	30	2.718	2.718	NUM
faba-153	218	31	gender	gender	NOUN
faba-153	218	32	-0.012	-0.012	NUM
faba-153	218	33	0.386	0.386	NUM
faba-153	218	34	0.001	0.001	NUM
faba-153	218	35	1	1	NUM
faba-153	218	36	0.975	0.975	NUM
faba-153	218	37	0.988	0.988	NUM
faba-153	218	38	education	education	NOUN
faba-153	218	39	0.975	0.975	NUM
faba-153	218	40	0.422	0.422	NUM
faba-153	218	41	5.330	5.330	NUM
faba-153	218	42	1	1	NUM
faba-153	218	43	0.021	0.021	NUM
faba-153	218	44	*	*	NOUN
faba-153	218	45	*	*	PROPN
faba-153	218	46	2.650	2.650	NUM
faba-153	218	47	age	age	NOUN
faba-153	218	48	-0.388	-0.388	NUM
faba-153	218	49	0.308	0.308	NUM
faba-153	218	50	1.579	1.579	NUM
faba-153	218	51	1	1	NUM
faba-153	218	52	0.209	0.209	NUM
faba-153	218	53	0.679	0.679	NUM
faba-153	218	54	employment	employment	NOUN
faba-153	218	55	status	status	NOUN
faba-153	218	56	0.689	0.689	NUM
faba-153	218	57	0.673	0.673	NUM
faba-153	218	58	1.046	1.046	NUM
faba-153	218	59	1	1	NUM
faba-153	218	60	0.306	0.306	NUM
faba-153	218	61	1.991	1.991	NUM
faba-153	218	62	employment	employment	NOUN
faba-153	218	63	sector	sector	NOUN
faba-153	218	64	-0.565	-0.565	NUM
faba-153	218	65	0.367	0.367	NUM
faba-153	218	66	2.369	2.369	NUM
faba-153	218	67	1	1	NUM
faba-153	218	68	0.124	0.124	NUM
faba-153	218	69	0.568	0.568	NUM
faba-153	218	70	constant	constant	ADJ
faba-153	218	71	-4.318	-4.318	ADP
faba-153	218	72	2.046	2.046	NUM
faba-153	218	73	4.454	4.454	NUM
faba-153	218	74	1	1	NUM
faba-153	218	75	0.035	0.035	NUM
faba-153	218	76	*	*	PUNCT
faba-153	218	77	*	*	PUNCT
faba-153	218	78	0.013	0.013	NUM
faba-153	218	79	omnibus	omnibus	NOUN
faba-153	218	80	tests	test	NOUN
faba-153	218	81	of	of	ADP
faba-153	218	82	model	model	NOUN
faba-153	218	83	coefficients	coefficient	NOUN
faba-153	218	84	(	(	PUNCT
faba-153	218	85	0.017	0.017	NUM
faba-153	218	86	)	)	PUNCT
faba-153	218	87	hosmer	hosmer	NOUN
faba-153	218	88	and	and	CCONJ
faba-153	218	89	lemeshow	lemeshow	ADJ
faba-153	218	90	test	test	NOUN
faba-153	218	91	sig	sig	NOUN
faba-153	218	92	(	(	PUNCT
faba-153	218	93	0.953	0.953	NUM
faba-153	218	94	)	)	PUNCT
faba-153	218	95	source	source	NOUN
faba-153	218	96	:	:	PUNCT
faba-153	218	97	author	author	NOUN
faba-153	218	98	’s	’s	PART
faba-153	218	99	computations	computation	NOUN
faba-153	218	100	note	note	VERB
faba-153	218	101	:	:	PUNCT
faba-153	218	102	*	*	PUNCT
faba-153	218	103	*	*	PUNCT
faba-153	218	104	denotes	denote	NOUN
faba-153	218	105	significance	significance	NOUN
faba-153	218	106	at	at	ADP
faba-153	218	107	the	the	DET
faba-153	218	108	5	5	NUM
faba-153	218	109	%	%	NOUN
faba-153	218	110	level	level	NOUN
faba-153	218	111	table	table	NOUN
faba-153	218	112	5	5	NUM
faba-153	218	113	presents	present	NOUN
faba-153	218	114	findings	finding	NOUN
faba-153	218	115	from	from	ADP
faba-153	218	116	model	model	NOUN
faba-153	218	117	2	2	NUM
faba-153	218	118	which	which	PRON
faba-153	218	119	incorporates	incorporate	VERB
faba-153	218	120	demographic	demographic	ADJ
faba-153	218	121	factors	factor	NOUN
faba-153	218	122	.	.	PUNCT
faba-153	219	1	the	the	DET
faba-153	219	2	findings	finding	NOUN
faba-153	219	3	revealed	reveal	VERB
faba-153	219	4	that	that	SCONJ
faba-153	219	5	selected	select	VERB
faba-153	219	6	demographic	demographic	ADJ
faba-153	219	7	factors	factor	NOUN
faba-153	219	8	including	include	VERB
faba-153	219	9	gender	gender	NOUN
faba-153	219	10	,	,	PUNCT
faba-153	219	11	age	age	NOUN
faba-153	219	12	and	and	CCONJ
faba-153	219	13	employment	employment	NOUN
faba-153	219	14	sector	sector	NOUN
faba-153	219	15	are	be	AUX
faba-153	219	16	negatively	negatively	ADV
faba-153	219	17	associated	associate	VERB
faba-153	219	18	with	with	ADP
faba-153	219	19	higher	high	ADJ
faba-153	219	20	probabilities	probability	NOUN
faba-153	219	21	of	of	ADP
faba-153	219	22	tax	tax	NOUN
faba-153	219	23	compliance	compliance	NOUN
faba-153	219	24	although	although	SCONJ
faba-153	219	25	the	the	DET
faba-153	219	26	association	association	NOUN
faba-153	219	27	was	be	AUX
faba-153	219	28	found	find	VERB
faba-153	219	29	to	to	PART
faba-153	219	30	be	be	AUX
faba-153	219	31	statistically	statistically	ADV
faba-153	219	32	insignificant	insignificant	ADJ
faba-153	219	33	.	.	PUNCT
faba-153	220	1	in	in	ADP
faba-153	220	2	contrast	contrast	NOUN
faba-153	220	3	,	,	PUNCT
faba-153	220	4	the	the	DET
faba-153	220	5	level	level	NOUN
faba-153	220	6	of	of	ADP
faba-153	220	7	educational	educational	ADJ
faba-153	220	8	attainment	attainment	NOUN
faba-153	220	9	was	be	AUX
faba-153	220	10	found	find	VERB
faba-153	220	11	to	to	PART
faba-153	220	12	be	be	AUX
faba-153	220	13	positively	positively	ADV
faba-153	220	14	associated	associate	VERB
faba-153	220	15	with	with	ADP
faba-153	220	16	higher	high	ADJ
faba-153	220	17	probabilities	probability	NOUN
faba-153	220	18	of	of	ADP
faba-153	220	19	tax	tax	NOUN
faba-153	220	20	compliance	compliance	NOUN
faba-153	220	21	.	.	PUNCT
faba-153	221	1	this	this	PRON
faba-153	221	2	implies	imply	VERB
faba-153	221	3	that	that	SCONJ
faba-153	221	4	educated	educate	VERB
faba-153	221	5	citizens	citizen	NOUN
faba-153	221	6	are	be	AUX
faba-153	221	7	most	most	ADV
faba-153	221	8	likely	likely	ADJ
faba-153	221	9	to	to	PART
faba-153	221	10	behave	behave	VERB
faba-153	221	11	in	in	ADP
faba-153	221	12	a	a	DET
faba-153	221	13	tax	tax	NOUN
faba-153	221	14	compliant	compliant	NOUN
faba-153	221	15	manner	manner	NOUN
faba-153	221	16	given	give	VERB
faba-153	221	17	the	the	DET
faba-153	221	18	amount	amount	NOUN
faba-153	221	19	of	of	ADP
faba-153	221	20	knowledge	knowledge	NOUN
faba-153	221	21	they	they	PRON
faba-153	221	22	have	have	VERB
faba-153	221	23	on	on	ADP
faba-153	221	24	tax	tax	NOUN
faba-153	221	25	policies	policy	NOUN
faba-153	221	26	and	and	CCONJ
faba-153	221	27	regulation	regulation	NOUN
faba-153	221	28	.	.	PUNCT
faba-153	222	1	table	table	NOUN
faba-153	222	2	6	6	NUM
faba-153	222	3	.	.	PUNCT
faba-153	222	4	model	model	NOUN
faba-153	222	5	3	3	PROPN
faba-153	222	6	b	b	PROPN
faba-153	222	7	s.e	s.e	PROPN
faba-153	222	8	.	.	PROPN
faba-153	222	9	wald	wald	PROPN
faba-153	222	10	df	df	PROPN
faba-153	222	11	sig	sig	PROPN
faba-153	222	12	.	.	PUNCT
faba-153	223	1	exp(b	exp(b	NUM
faba-153	223	2	)	)	PUNCT
faba-153	223	3	tax	tax	NOUN
faba-153	223	4	return	return	NOUN
faba-153	223	5	calculation	calculation	NOUN
faba-153	223	6	-0.057	-0.057	NOUN
faba-153	223	7	0.466	0.466	NUM
faba-153	223	8	0.015	0.015	NUM
faba-153	223	9	1	1	NUM
faba-153	223	10	0.902	0.902	NUM
faba-153	223	11	0.944	0.944	NUM
faba-153	223	12	payment	payment	NOUN
faba-153	223	13	method	method	NOUN
faba-153	223	14	0.748	0.748	NUM
faba-153	223	15	0.502	0.502	NUM
faba-153	223	16	2.220	2.220	NUM
faba-153	223	17	1	1	NUM
faba-153	223	18	0.136	0.136	NUM
faba-153	223	19	2.113	2.113	NUM
faba-153	223	20	tax	tax	NOUN
faba-153	223	21	penalties	penalty	NOUN
faba-153	223	22	0.825	0.825	NUM
faba-153	223	23	0.493	0.493	NUM
faba-153	223	24	2.807	2.807	NUM
faba-153	223	25	1	1	NUM
faba-153	223	26	0.094	0.094	NUM
faba-153	223	27	*	*	PUNCT
faba-153	223	28	*	*	PUNCT
faba-153	223	29	*	*	PUNCT
faba-153	223	30	2.282	2.282	NUM
faba-153	223	31	social	social	ADJ
faba-153	223	32	influence	influence	NOUN
faba-153	223	33	-0.673	-0.673	PROPN
faba-153	224	1	0.445	0.445	NUM
faba-153	224	2	2.284	2.284	NUM
faba-153	224	3	1	1	NUM
faba-153	224	4	0.131	0.131	NUM
faba-153	224	5	0.510	0.510	NUM
faba-153	224	6	benefit	benefit	NOUN
faba-153	224	7	0.209	0.209	NUM
faba-153	224	8	0.455	0.455	NUM
faba-153	224	9	0.211	0.211	NUM
faba-153	224	10	1	1	NUM
faba-153	224	11	0.646	0.646	NUM
faba-153	224	12	1.233	1.233	NUM
faba-153	224	13	tax	tax	NOUN
faba-153	224	14	morale	morale	NOUN
faba-153	224	15	0.574	0.574	NUM
faba-153	224	16	0.567	0.567	NUM
faba-153	224	17	1.024	1.024	NUM
faba-153	224	18	1	1	NUM
faba-153	224	19	0.312	0.312	NUM
faba-153	224	20	1.775	1.775	NUM
faba-153	224	21	trade	trade	NOUN
faba-153	224	22	off	off	ADP
faba-153	224	23	-0.200	-0.200	NUM
faba-153	224	24	0.402	0.402	NUM
faba-153	224	25	0.248	0.248	NUM
faba-153	224	26	1	1	NUM
faba-153	224	27	0.619	0.619	NUM
faba-153	224	28	0.819	0.819	NUM
faba-153	224	29	constant	constant	ADJ
faba-153	224	30	-2.996	-2.996	NOUN
faba-153	224	31	1.500	1.500	NUM
faba-153	224	32	3.990	3.990	NUM
faba-153	224	33	1	1	NUM
faba-153	224	34	0.046	0.046	NUM
faba-153	224	35	0.050	0.050	NUM
faba-153	224	36	omnibus	omnibus	ADJ
faba-153	224	37	tests	test	NOUN
faba-153	224	38	of	of	ADP
faba-153	224	39	model	model	NOUN
faba-153	224	40	coefficients	coefficient	NOUN
faba-153	224	41	(	(	PUNCT
faba-153	224	42	0.063	0.063	NUM
faba-153	224	43	)	)	PUNCT
faba-153	224	44	hosmer	hosmer	NOUN
faba-153	224	45	and	and	CCONJ
faba-153	224	46	lemeshow	lemeshow	ADJ
faba-153	224	47	test	test	NOUN
faba-153	224	48	sig	sig	NOUN
faba-153	224	49	(	(	PUNCT
faba-153	224	50	0.353	0.353	NUM
faba-153	224	51	)	)	PUNCT
faba-153	224	52	source	source	NOUN
faba-153	224	53	:	:	PUNCT
faba-153	224	54	author	author	NOUN
faba-153	224	55	’s	’s	PART
faba-153	224	56	computations	computation	NOUN
faba-153	224	57	note	note	VERB
faba-153	224	58	:	:	PUNCT
faba-153	224	59	*	*	PUNCT
faba-153	224	60	*	*	PUNCT
faba-153	224	61	*	*	PUNCT
faba-153	224	62	denotes	denote	NOUN
faba-153	224	63	significance	significance	NOUN
faba-153	224	64	at	at	ADP
faba-153	224	65	the	the	DET
faba-153	224	66	10	10	NUM
faba-153	224	67	%	%	NOUN
faba-153	224	68	level	level	NOUN
faba-153	224	69	perceptions	perception	NOUN
faba-153	224	70	on	on	ADP
faba-153	224	71	government	government	NOUN
faba-153	224	72	including	include	VERB
faba-153	224	73	public	public	ADJ
faba-153	224	74	services	service	NOUN
faba-153	224	75	that	that	PRON
faba-153	224	76	taxpayers	taxpayer	NOUN
faba-153	224	77	benefit	benefit	VERB
faba-153	224	78	from	from	ADP
faba-153	224	79	as	as	ADV
faba-153	224	80	well	well	ADV
faba-153	224	81	as	as	ADP
faba-153	224	82	perceptions	perception	NOUN
faba-153	224	83	on	on	ADP
faba-153	224	84	the	the	DET
faba-153	224	85	quality	quality	NOUN
faba-153	224	86	of	of	ADP
faba-153	224	87	public	public	ADJ
faba-153	224	88	services	service	NOUN
faba-153	224	89	,	,	PUNCT
faba-153	224	90	were	be	AUX
faba-153	224	91	incorporated	incorporate	VERB
faba-153	224	92	into	into	ADP
faba-153	224	93	the	the	DET
faba-153	224	94	initial	initial	ADJ
faba-153	224	95	tax	tax	NOUN
faba-153	224	96	compliance	compliance	NOUN
faba-153	224	97	model	model	NOUN
faba-153	224	98	.	.	PUNCT
faba-153	225	1	the	the	DET
faba-153	225	2	findings	finding	NOUN
faba-153	225	3	indicated	indicate	VERB
faba-153	225	4	that	that	SCONJ
faba-153	225	5	all	all	DET
faba-153	225	6	the	the	DET
faba-153	225	7	variables	variable	NOUN
faba-153	225	8	that	that	PRON
faba-153	225	9	capture	capture	VERB
faba-153	225	10	perceptions	perception	NOUN
faba-153	225	11	on	on	ADP
faba-153	225	12	government	government	NOUN
faba-153	225	13	are	be	AUX
faba-153	225	14	statistically	statistically	ADV
faba-153	225	15	insignificant	insignificant	ADJ
faba-153	225	16	in	in	ADP
faba-153	225	17	explaining	explain	VERB
faba-153	225	18	variations	variation	NOUN
faba-153	225	19	in	in	ADP
faba-153	225	20	taxpayers	taxpayer	NOUN
faba-153	225	21	attitudes	attitude	NOUN
faba-153	225	22	.	.	PUNCT
faba-153	226	1	the	the	DET
faba-153	226	2	last	last	ADJ
faba-153	226	3	point	point	NOUN
faba-153	226	4	of	of	ADP
faba-153	226	5	analysis	analysis	NOUN
faba-153	226	6	involved	involve	VERB
faba-153	226	7	the	the	DET
faba-153	226	8	incorporation	incorporation	NOUN
faba-153	226	9	of	of	ADP
faba-153	226	10	political	political	ADJ
faba-153	226	11	legitimacy	legitimacy	NOUN
faba-153	226	12	into	into	ADP
faba-153	226	13	the	the	DET
faba-153	226	14	initial	initial	ADJ
faba-153	226	15	tax	tax	NOUN
faba-153	226	16	compliance	compliance	NOUN
faba-153	226	17	model	model	NOUN
faba-153	226	18	.	.	PUNCT
faba-153	227	1	the	the	DET
faba-153	227	2	findings	finding	NOUN
faba-153	227	3	are	be	AUX
faba-153	227	4	provided	provide	VERB
faba-153	227	5	in	in	ADP
faba-153	227	6	baneng	baneng	NOUN
faba-153	227	7	naape	naape	NOUN
faba-153	227	8	/	/	SYM
faba-153	227	9	finance	finance	NOUN
faba-153	227	10	,	,	PUNCT
faba-153	227	11	accounting	accounting	NOUN
faba-153	227	12	and	and	CCONJ
faba-153	227	13	business	business	NOUN
faba-153	227	14	analysis	analysis	NOUN
faba-153	227	15	,	,	PUNCT
faba-153	227	16	volume	volume	NOUN
faba-153	227	17	5	5	NUM
faba-153	227	18	,	,	PUNCT
faba-153	227	19	issue	issue	NOUN
faba-153	227	20	1	1	NUM
faba-153	227	21	,	,	PUNCT
faba-153	227	22	2023	2023	NUM
faba-153	227	23	23	23	NUM
faba-153	227	24	table	table	NOUN
faba-153	227	25	7	7	NUM
faba-153	227	26	below	below	ADV
faba-153	227	27	.	.	PUNCT
faba-153	228	1	table	table	NOUN
faba-153	228	2	7	7	NUM
faba-153	228	3	.	.	PUNCT
faba-153	228	4	model	model	NOUN
faba-153	228	5	4	4	NUM
faba-153	228	6	b	b	PROPN
faba-153	228	7	s.e	s.e	PROPN
faba-153	228	8	.	.	PROPN
faba-153	228	9	wald	wald	PROPN
faba-153	228	10	df	df	PROPN
faba-153	228	11	sig	sig	PROPN
faba-153	228	12	.	.	PUNCT
faba-153	229	1	exp(b	exp(b	NUM
faba-153	229	2	)	)	PUNCT
faba-153	229	3	tax	tax	NOUN
faba-153	229	4	return	return	NOUN
faba-153	229	5	calculation	calculation	NOUN
faba-153	229	6	-0.376	-0.376	NOUN
faba-153	229	7	0.467	0.467	NUM
faba-153	229	8	0.646	0.646	NUM
faba-153	229	9	1	1	NUM
faba-153	229	10	0.421	0.421	NUM
faba-153	229	11	0.687	0.687	NUM
faba-153	229	12	tax	tax	NOUN
faba-153	229	13	payment	payment	NOUN
faba-153	229	14	knowledge	knowledge	NOUN
faba-153	229	15	0.409	0.409	NUM
faba-153	229	16	0.488	0.488	NUM
faba-153	229	17	0.704	0.704	NUM
faba-153	229	18	1	1	NUM
faba-153	229	19	0.402	0.402	NUM
faba-153	229	20	1.505	1.505	NUM
faba-153	229	21	tax	tax	NOUN
faba-153	229	22	penalty	penalty	NOUN
faba-153	229	23	knowledge	knowledge	NOUN
faba-153	229	24	0.978	0.978	NUM
faba-153	229	25	0.479	0.479	NUM
faba-153	229	26	4.167	4.167	NUM
faba-153	229	27	1	1	NUM
faba-153	229	28	0.041	0.041	NUM
faba-153	229	29	*	*	PUNCT
faba-153	229	30	*	*	PUNCT
faba-153	229	31	2.660	2.660	NUM
faba-153	229	32	percept	percept	PROPN
faba-153	229	33	on	on	ADP
faba-153	229	34	corruption	corruption	NOUN
faba-153	229	35	0.695	0.695	NUM
faba-153	229	36	1.040	1.040	NUM
faba-153	229	37	0.446	0.446	NUM
faba-153	229	38	1	1	NUM
faba-153	229	39	0.504	0.504	NUM
faba-153	229	40	2.004	2.004	NUM
faba-153	229	41	trust	trust	NOUN
faba-153	229	42	in	in	ADP
faba-153	229	43	government	government	NOUN
faba-153	229	44	-0.361	-0.361	NOUN
faba-153	229	45	1.178	1.178	NUM
faba-153	229	46	0.094	0.094	NUM
faba-153	229	47	1	1	NUM
faba-153	229	48	0.760	0.760	NUM
faba-153	229	49	0.697	0.697	NUM
faba-153	229	50	state	state	NOUN
faba-153	229	51	of	of	ADP
faba-153	229	52	democracy	democracy	NOUN
faba-153	229	53	0.799	0.799	NUM
faba-153	229	54	0.452	0.452	NUM
faba-153	229	55	3.135	3.135	NUM
faba-153	229	56	1	1	NUM
faba-153	229	57	0.077	0.077	NUM
faba-153	229	58	*	*	PUNCT
faba-153	229	59	*	*	PUNCT
faba-153	229	60	*	*	X
faba-153	229	61	2.224	2.224	NUM
faba-153	229	62	constant	constant	ADJ
faba-153	229	63	-3.734	-3.734	NUM
faba-153	229	64	1.472	1.472	NUM
faba-153	229	65	6.436	6.436	NUM
faba-153	229	66	1	1	NUM
faba-153	229	67	0.011	0.011	NUM
faba-153	229	68	*	*	SYM
faba-153	229	69	0.024	0.024	NUM
faba-153	229	70	omnibus	omnibus	ADJ
faba-153	229	71	tests	test	NOUN
faba-153	229	72	of	of	ADP
faba-153	229	73	model	model	NOUN
faba-153	229	74	coefficients	coefficient	NOUN
faba-153	229	75	(	(	PUNCT
faba-153	229	76	.102	.102	NUM
faba-153	229	77	)	)	PUNCT
faba-153	229	78	hosmer	hosmer	NOUN
faba-153	229	79	and	and	CCONJ
faba-153	229	80	lemeshow	lemeshow	ADJ
faba-153	229	81	test	test	NOUN
faba-153	229	82	sig	sig	NOUN
faba-153	229	83	(	(	PUNCT
faba-153	229	84	.695	.695	NUM
faba-153	229	85	)	)	PUNCT
faba-153	229	86	source	source	NOUN
faba-153	229	87	:	:	PUNCT
faba-153	229	88	author	author	NOUN
faba-153	229	89	’s	’s	PART
faba-153	229	90	computations	computation	NOUN
faba-153	229	91	,	,	PUNCT
faba-153	229	92	note	note	VERB
faba-153	229	93	:	:	PUNCT
faba-153	229	94	*	*	PUNCT
faba-153	229	95	,	,	PUNCT
faba-153	229	96	*	*	PUNCT
faba-153	229	97	*	*	PUNCT
faba-153	229	98	,	,	PUNCT
faba-153	229	99	*	*	PUNCT
faba-153	229	100	*	*	PUNCT
faba-153	229	101	*	*	PUNCT
faba-153	229	102	denote	denote	NOUN
faba-153	229	103	significance	significance	NOUN
faba-153	229	104	at	at	ADP
faba-153	229	105	the	the	DET
faba-153	229	106	1	1	NUM
faba-153	229	107	%	%	NOUN
faba-153	229	108	,	,	PUNCT
faba-153	229	109	5	5	NUM
faba-153	229	110	%	%	NOUN
faba-153	229	111	and	and	CCONJ
faba-153	229	112	10	10	NUM
faba-153	229	113	%	%	NOUN
faba-153	229	114	level	level	NOUN
faba-153	229	115	the	the	DET
faba-153	229	116	political	political	ADJ
faba-153	229	117	legitimacy	legitimacy	NOUN
faba-153	229	118	model	model	NOUN
faba-153	229	119	revealed	reveal	VERB
faba-153	229	120	that	that	SCONJ
faba-153	229	121	the	the	DET
faba-153	229	122	state	state	NOUN
faba-153	229	123	of	of	ADP
faba-153	229	124	democracy	democracy	NOUN
faba-153	229	125	is	be	AUX
faba-153	229	126	positively	positively	ADV
faba-153	229	127	associated	associate	VERB
faba-153	229	128	with	with	ADP
faba-153	229	129	higher	high	ADJ
faba-153	229	130	probabilities	probability	NOUN
faba-153	229	131	of	of	ADP
faba-153	229	132	tax	tax	NOUN
faba-153	229	133	compliance	compliance	NOUN
faba-153	229	134	in	in	ADP
faba-153	229	135	south	south	PROPN
faba-153	229	136	africa	africa	PROPN
faba-153	229	137	.	.	PUNCT
faba-153	230	1	this	this	PRON
faba-153	230	2	is	be	AUX
faba-153	230	3	because	because	SCONJ
faba-153	230	4	,	,	PUNCT
faba-153	230	5	in	in	ADP
faba-153	230	6	a	a	DET
faba-153	230	7	democratic	democratic	ADJ
faba-153	230	8	state	state	NOUN
faba-153	230	9	such	such	ADJ
faba-153	230	10	as	as	ADP
faba-153	230	11	south	south	PROPN
faba-153	230	12	africa	africa	PROPN
faba-153	230	13	,	,	PUNCT
faba-153	230	14	taxpayers	taxpayer	NOUN
faba-153	230	15	believe	believe	VERB
faba-153	230	16	that	that	SCONJ
faba-153	230	17	they	they	PRON
faba-153	230	18	have	have	VERB
faba-153	230	19	the	the	DET
faba-153	230	20	authority	authority	NOUN
faba-153	230	21	to	to	PART
faba-153	230	22	deliberate	deliberate	VERB
faba-153	230	23	and	and	CCONJ
faba-153	230	24	decide	decide	VERB
faba-153	230	25	legislation	legislation	NOUN
faba-153	230	26	as	as	ADV
faba-153	230	27	well	well	ADV
faba-153	230	28	as	as	ADP
faba-153	230	29	to	to	PART
faba-153	230	30	choose	choose	VERB
faba-153	230	31	governing	govern	VERB
faba-153	230	32	officials	official	NOUN
faba-153	230	33	or	or	CCONJ
faba-153	230	34	parties	party	NOUN
faba-153	230	35	.	.	PUNCT
faba-153	231	1	as	as	ADP
faba-153	231	2	such	such	ADJ
faba-153	231	3	,	,	PUNCT
faba-153	231	4	they	they	PRON
faba-153	231	5	are	be	AUX
faba-153	231	6	more	more	ADV
faba-153	231	7	likely	likely	ADJ
faba-153	231	8	to	to	PART
faba-153	231	9	be	be	AUX
faba-153	231	10	tax	tax	NOUN
faba-153	231	11	compliant	compliant	NOUN
faba-153	231	12	given	give	VERB
faba-153	231	13	that	that	SCONJ
faba-153	231	14	they	they	PRON
faba-153	231	15	have	have	AUX
faba-153	231	16	vested	vest	VERB
faba-153	231	17	their	their	PRON
faba-153	231	18	trust	trust	NOUN
faba-153	231	19	in	in	ADP
faba-153	231	20	the	the	DET
faba-153	231	21	ruling	rule	VERB
faba-153	231	22	party	party	NOUN
faba-153	231	23	.	.	PUNCT
faba-153	232	1	the	the	DET
faba-153	232	2	state	state	NOUN
faba-153	232	3	of	of	ADP
faba-153	232	4	corruption	corruption	NOUN
faba-153	232	5	was	be	AUX
faba-153	232	6	found	find	VERB
faba-153	232	7	to	to	PART
faba-153	232	8	be	be	AUX
faba-153	232	9	positively	positively	ADV
faba-153	232	10	associated	associate	VERB
faba-153	232	11	with	with	ADP
faba-153	232	12	higher	high	ADJ
faba-153	232	13	probabilities	probability	NOUN
faba-153	232	14	of	of	ADP
faba-153	232	15	tax	tax	NOUN
faba-153	232	16	compliance	compliance	NOUN
faba-153	232	17	while	while	SCONJ
faba-153	232	18	on	on	ADP
faba-153	232	19	the	the	DET
faba-153	232	20	contrary	contrary	NOUN
faba-153	232	21	,	,	PUNCT
faba-153	232	22	the	the	DET
faba-153	232	23	state	state	NOUN
faba-153	232	24	of	of	ADP
faba-153	232	25	trust	trust	NOUN
faba-153	232	26	in	in	ADP
faba-153	232	27	government	government	NOUN
faba-153	232	28	was	be	AUX
faba-153	232	29	found	find	VERB
faba-153	232	30	to	to	PART
faba-153	232	31	be	be	AUX
faba-153	232	32	negatively	negatively	ADV
faba-153	232	33	associated	associate	VERB
faba-153	232	34	with	with	ADP
faba-153	232	35	higher	high	ADJ
faba-153	232	36	probabilities	probability	NOUN
faba-153	232	37	of	of	ADP
faba-153	232	38	tax	tax	NOUN
faba-153	232	39	compliance	compliance	NOUN
faba-153	232	40	.	.	PUNCT
faba-153	233	1	this	this	PRON
faba-153	233	2	indicates	indicate	VERB
faba-153	233	3	that	that	SCONJ
faba-153	233	4	citizens	citizen	NOUN
faba-153	233	5	are	be	AUX
faba-153	233	6	dissatisfied	dissatisfied	ADJ
faba-153	233	7	with	with	ADP
faba-153	233	8	the	the	DET
faba-153	233	9	government	government	NOUN
faba-153	233	10	’s	’s	PART
faba-153	233	11	conduct	conduct	NOUN
faba-153	233	12	and	and	CCONJ
faba-153	233	13	are	be	AUX
faba-153	233	14	thus	thus	ADV
faba-153	233	15	less	less	ADV
faba-153	233	16	willing	willing	ADJ
faba-153	233	17	to	to	PART
faba-153	233	18	settle	settle	VERB
faba-153	233	19	their	their	PRON
faba-153	233	20	tax	tax	NOUN
faba-153	233	21	liabilities	liability	NOUN
faba-153	233	22	.	.	PUNCT
faba-153	234	1	conclusion	conclusion	NOUN
faba-153	234	2	and	and	CCONJ
faba-153	234	3	recommendations	recommendation	NOUN
faba-153	234	4	this	this	DET
faba-153	234	5	study	study	NOUN
faba-153	234	6	was	be	AUX
faba-153	234	7	aimed	aim	VERB
faba-153	234	8	at	at	ADP
faba-153	234	9	estimating	estimate	VERB
faba-153	234	10	the	the	DET
faba-153	234	11	influence	influence	NOUN
faba-153	234	12	of	of	ADP
faba-153	234	13	tax	tax	NOUN
faba-153	234	14	knowledge	knowledge	NOUN
faba-153	234	15	and	and	CCONJ
faba-153	234	16	tax	tax	NOUN
faba-153	234	17	complexity	complexity	NOUN
faba-153	234	18	on	on	ADP
faba-153	234	19	tax	tax	NOUN
faba-153	234	20	compliance	compliance	NOUN
faba-153	234	21	in	in	ADP
faba-153	234	22	south	south	PROPN
faba-153	234	23	africa	africa	PROPN
faba-153	234	24	.	.	PUNCT
faba-153	235	1	the	the	DET
faba-153	235	2	data	data	NOUN
faba-153	235	3	collection	collection	NOUN
faba-153	235	4	process	process	NOUN
faba-153	235	5	involved	involve	VERB
faba-153	235	6	self	self	NOUN
faba-153	235	7	-	-	PUNCT
faba-153	235	8	structured	structure	VERB
faba-153	235	9	questionnaires	questionnaire	NOUN
faba-153	235	10	.	.	PUNCT
faba-153	236	1	the	the	DET
faba-153	236	2	data	datum	NOUN
faba-153	236	3	was	be	AUX
faba-153	236	4	analysed	analyse	VERB
faba-153	236	5	by	by	ADP
faba-153	236	6	means	mean	NOUN
faba-153	236	7	of	of	ADP
faba-153	236	8	descriptive	descriptive	ADJ
faba-153	236	9	analysis	analysis	NOUN
faba-153	236	10	and	and	CCONJ
faba-153	236	11	inferential	inferential	ADJ
faba-153	236	12	statistics	statistic	NOUN
faba-153	236	13	.	.	PUNCT
faba-153	237	1	the	the	DET
faba-153	237	2	study	study	NOUN
faba-153	237	3	made	make	VERB
faba-153	237	4	use	use	NOUN
faba-153	237	5	of	of	ADP
faba-153	237	6	simple	simple	ADJ
faba-153	237	7	probability	probability	NOUN
faba-153	237	8	sampling	sample	VERB
faba-153	237	9	to	to	PART
faba-153	237	10	obtain	obtain	VERB
faba-153	237	11	the	the	DET
faba-153	237	12	sample	sample	NOUN
faba-153	237	13	population	population	NOUN
faba-153	237	14	and	and	CCONJ
faba-153	237	15	size	size	NOUN
faba-153	237	16	.	.	PUNCT
faba-153	238	1	the	the	DET
faba-153	238	2	target	target	NOUN
faba-153	238	3	population	population	NOUN
faba-153	238	4	consisted	consist	VERB
faba-153	238	5	of	of	ADP
faba-153	238	6	300	300	NUM
faba-153	238	7	south	south	ADJ
faba-153	238	8	african	african	ADJ
faba-153	238	9	taxpayers	taxpayer	NOUN
faba-153	238	10	although	although	SCONJ
faba-153	238	11	only	only	ADV
faba-153	238	12	151	151	NUM
faba-153	238	13	participants	participant	NOUN
faba-153	238	14	completed	complete	VERB
faba-153	238	15	the	the	DET
faba-153	238	16	survey	survey	NOUN
faba-153	238	17	.	.	PUNCT
faba-153	239	1	the	the	DET
faba-153	239	2	findings	finding	NOUN
faba-153	239	3	from	from	ADP
faba-153	239	4	the	the	DET
faba-153	239	5	pearson	pearson	PROPN
faba-153	239	6	correlation	correlation	NOUN
faba-153	239	7	test	test	NOUN
faba-153	239	8	indicated	indicate	VERB
faba-153	239	9	that	that	SCONJ
faba-153	239	10	knowledge	knowledge	NOUN
faba-153	239	11	on	on	ADP
faba-153	239	12	tax	tax	NOUN
faba-153	239	13	types	type	NOUN
faba-153	239	14	,	,	PUNCT
faba-153	239	15	payment	payment	NOUN
faba-153	239	16	method	method	NOUN
faba-153	239	17	and	and	CCONJ
faba-153	239	18	tax	tax	NOUN
faba-153	239	19	penalties	penalty	NOUN
faba-153	239	20	is	be	AUX
faba-153	239	21	positively	positively	ADV
faba-153	239	22	correlated	correlate	VERB
faba-153	239	23	with	with	ADP
faba-153	239	24	tax	tax	NOUN
faba-153	239	25	compliance	compliance	NOUN
faba-153	239	26	in	in	ADP
faba-153	239	27	south	south	PROPN
faba-153	239	28	africa	africa	PROPN
faba-153	239	29	.	.	PUNCT
faba-153	240	1	furthermore	furthermore	ADV
faba-153	240	2	,	,	PUNCT
faba-153	240	3	results	result	NOUN
faba-153	240	4	from	from	ADP
faba-153	240	5	the	the	DET
faba-153	240	6	binary	binary	PROPN
faba-153	240	7	logistic	logistic	PROPN
faba-153	240	8	model	model	NOUN
faba-153	240	9	revealed	reveal	VERB
faba-153	240	10	that	that	SCONJ
faba-153	240	11	knowledge	knowledge	NOUN
faba-153	240	12	on	on	ADP
faba-153	240	13	tax	tax	NOUN
faba-153	240	14	penalties	penalty	NOUN
faba-153	240	15	is	be	AUX
faba-153	240	16	positively	positively	ADV
faba-153	240	17	associated	associate	VERB
faba-153	240	18	with	with	ADP
faba-153	240	19	higher	high	ADJ
faba-153	240	20	probabilities	probability	NOUN
faba-153	240	21	of	of	ADP
faba-153	240	22	tax	tax	NOUN
faba-153	240	23	compliance	compliance	NOUN
faba-153	240	24	and	and	CCONJ
faba-153	240	25	this	this	DET
faba-153	240	26	associated	associated	PROPN
faba-153	240	27	was	be	AUX
faba-153	240	28	found	find	VERB
faba-153	240	29	to	to	PART
faba-153	240	30	be	be	AUX
faba-153	240	31	statistically	statistically	ADV
faba-153	240	32	significant	significant	ADJ
faba-153	240	33	.	.	PUNCT
faba-153	241	1	this	this	PRON
faba-153	241	2	implies	imply	VERB
faba-153	241	3	that	that	SCONJ
faba-153	241	4	tax	tax	NOUN
faba-153	241	5	penalties	penalty	NOUN
faba-153	241	6	are	be	AUX
faba-153	241	7	well	well	ADJ
faba-153	241	8	in	in	ADP
faba-153	241	9	force	force	NOUN
faba-153	241	10	and	and	CCONJ
faba-153	241	11	effectively	effectively	ADV
faba-153	241	12	communicated	communicate	VERB
faba-153	241	13	to	to	ADP
faba-153	241	14	taxpayers	taxpayer	NOUN
faba-153	241	15	to	to	PART
faba-153	241	16	induce	induce	VERB
faba-153	241	17	a	a	DET
faba-153	241	18	tax	tax	NOUN
faba-153	241	19	compliant	compliant	NOUN
faba-153	241	20	behaviour	behaviour	NOUN
faba-153	241	21	.	.	PUNCT
faba-153	242	1	in	in	ADP
faba-153	242	2	contrast	contrast	NOUN
faba-153	242	3	,	,	PUNCT
faba-153	242	4	knowledge	knowledge	NOUN
faba-153	242	5	on	on	ADP
faba-153	242	6	tax	tax	NOUN
faba-153	242	7	calculation	calculation	NOUN
faba-153	242	8	was	be	AUX
faba-153	242	9	found	find	VERB
faba-153	242	10	to	to	PART
faba-153	242	11	be	be	AUX
faba-153	242	12	negatively	negatively	ADV
faba-153	242	13	associated	associate	VERB
faba-153	242	14	with	with	ADP
faba-153	242	15	probabilities	probability	NOUN
faba-153	242	16	of	of	ADP
faba-153	242	17	higher	high	ADJ
faba-153	242	18	tax	tax	NOUN
faba-153	242	19	compliance	compliance	NOUN
faba-153	242	20	although	although	SCONJ
faba-153	242	21	the	the	DET
faba-153	242	22	association	association	NOUN
faba-153	242	23	was	be	AUX
faba-153	242	24	found	find	VERB
faba-153	242	25	to	to	PART
faba-153	242	26	be	be	AUX
faba-153	242	27	statistically	statistically	ADV
faba-153	242	28	insignificant	insignificant	ADJ
faba-153	242	29	.	.	PUNCT
faba-153	243	1	demographic	demographic	ADJ
faba-153	243	2	factors	factor	NOUN
faba-153	243	3	such	such	ADJ
faba-153	243	4	as	as	ADP
faba-153	243	5	the	the	DET
faba-153	243	6	level	level	NOUN
faba-153	243	7	of	of	ADP
faba-153	243	8	educational	educational	ADJ
faba-153	243	9	attainment	attainment	NOUN
faba-153	243	10	as	as	ADV
faba-153	243	11	well	well	ADV
faba-153	243	12	as	as	ADP
faba-153	243	13	the	the	DET
faba-153	243	14	state	state	NOUN
faba-153	243	15	of	of	ADP
faba-153	243	16	democracy	democracy	NOUN
faba-153	243	17	,	,	PUNCT
faba-153	243	18	were	be	AUX
faba-153	243	19	found	find	VERB
faba-153	243	20	to	to	PART
faba-153	243	21	play	play	VERB
faba-153	243	22	a	a	DET
faba-153	243	23	significant	significant	ADJ
faba-153	243	24	role	role	NOUN
faba-153	243	25	in	in	ADP
faba-153	243	26	inducing	induce	VERB
faba-153	243	27	tax	tax	NOUN
faba-153	243	28	compliance	compliance	NOUN
faba-153	243	29	.	.	PUNCT
faba-153	244	1	given	give	VERB
faba-153	244	2	these	these	DET
faba-153	244	3	findings	finding	NOUN
faba-153	244	4	,	,	PUNCT
faba-153	244	5	the	the	DET
faba-153	244	6	study	study	NOUN
faba-153	244	7	recommends	recommend	VERB
faba-153	244	8	the	the	DET
faba-153	244	9	expansion	expansion	NOUN
faba-153	244	10	of	of	ADP
faba-153	244	11	programmes	programme	NOUN
faba-153	244	12	that	that	PRON
faba-153	244	13	educate	educate	VERB
faba-153	244	14	taxpayers	taxpayer	NOUN
faba-153	244	15	about	about	ADP
faba-153	244	16	the	the	DET
faba-153	244	17	different	different	ADJ
faba-153	244	18	tax	tax	NOUN
faba-153	244	19	types	type	NOUN
faba-153	244	20	they	they	PRON
faba-153	244	21	are	be	AUX
faba-153	244	22	liable	liable	ADJ
faba-153	244	23	for	for	ADP
faba-153	244	24	,	,	PUNCT
faba-153	244	25	the	the	DET
faba-153	244	26	importance	importance	NOUN
faba-153	244	27	of	of	ADP
faba-153	244	28	filling	fill	VERB
faba-153	244	29	tax	tax	NOUN
faba-153	244	30	returns	return	NOUN
faba-153	244	31	on	on	ADP
faba-153	244	32	time	time	NOUN
faba-153	244	33	as	as	ADV
faba-153	244	34	well	well	ADV
faba-153	244	35	as	as	ADP
faba-153	244	36	payment	payment	NOUN
faba-153	244	37	facilities	facility	NOUN
faba-153	244	38	available	available	ADJ
faba-153	244	39	to	to	PART
faba-153	244	40	avoid	avoid	VERB
faba-153	244	41	penalties	penalty	NOUN
faba-153	244	42	.	.	PUNCT
faba-153	245	1	various	various	ADJ
faba-153	245	2	methods	method	NOUN
faba-153	245	3	of	of	ADP
faba-153	245	4	communication	communication	NOUN
faba-153	245	5	can	can	AUX
faba-153	245	6	be	be	AUX
faba-153	245	7	utilised	utilise	VERB
faba-153	245	8	,	,	PUNCT
faba-153	245	9	including	include	VERB
faba-153	245	10	through	through	ADP
faba-153	245	11	educational	educational	ADJ
faba-153	245	12	television	television	NOUN
faba-153	245	13	programmes	programme	NOUN
faba-153	245	14	and	and	CCONJ
faba-153	245	15	local	local	ADJ
faba-153	245	16	radio	radio	NOUN
faba-153	245	17	stations	station	NOUN
faba-153	245	18	,	,	PUNCT
faba-153	245	19	billboards	billboard	NOUN
faba-153	245	20	,	,	PUNCT
faba-153	245	21	and	and	CCONJ
faba-153	245	22	telephonic	telephonic	ADJ
faba-153	245	23	communication	communication	NOUN
faba-153	245	24	.	.	PUNCT
faba-153	246	1	more	more	ADJ
faba-153	246	2	attention	attention	NOUN
faba-153	246	3	can	can	AUX
faba-153	246	4	be	be	AUX
faba-153	246	5	channelled	channel	VERB
faba-153	246	6	towards	towards	ADP
faba-153	246	7	specific	specific	ADJ
faba-153	246	8	career	career	NOUN
faba-153	246	9	groups	group	NOUN
faba-153	246	10	such	such	ADJ
faba-153	246	11	as	as	ADP
faba-153	246	12	artists	artist	NOUN
faba-153	246	13	and	and	CCONJ
faba-153	246	14	professional	professional	ADJ
faba-153	246	15	athletes	athlete	NOUN
faba-153	246	16	,	,	PUNCT
faba-153	246	17	who	who	PRON
faba-153	246	18	in	in	ADP
faba-153	246	19	most	most	ADJ
faba-153	246	20	instances	instance	NOUN
faba-153	246	21	,	,	PUNCT
faba-153	246	22	lack	lack	VERB
faba-153	246	23	the	the	DET
faba-153	246	24	knowledge	knowledge	NOUN
faba-153	246	25	on	on	ADP
faba-153	246	26	tax	tax	NOUN
faba-153	246	27	types	type	NOUN
faba-153	246	28	they	they	PRON
faba-153	246	29	are	be	AUX
faba-153	246	30	liable	liable	ADJ
faba-153	246	31	for	for	ADP
faba-153	246	32	.	.	PUNCT
faba-153	247	1	references	reference	NOUN
faba-153	247	2	bornman	bornman	NOUN
faba-153	247	3	,	,	PUNCT
faba-153	247	4	m.	m.	NOUN
faba-153	247	5	and	and	CCONJ
faba-153	247	6	p.	p.	NOUN
faba-153	247	7	ramutumbu	ramutumbu	NOUN
faba-153	247	8	.	.	PUNCT
faba-153	248	1	2019	2019	NUM
faba-153	248	2	.	.	PUNCT
faba-153	249	1	a	a	DET
faba-153	249	2	tax	tax	NOUN
faba-153	249	3	compliance	compliance	NOUN
faba-153	249	4	risk	risk	NOUN
faba-153	249	5	profile	profile	NOUN
faba-153	249	6	of	of	ADP
faba-153	249	7	guesthouse	guesthouse	NOUN
faba-153	249	8	owners	owner	NOUN
faba-153	249	9	in	in	ADP
faba-153	249	10	soweto	soweto	PROPN
faba-153	249	11	,	,	PUNCT
faba-153	249	12	south	south	PROPN
faba-153	249	13	africa	africa	PROPN
faba-153	249	14	.	.	PUNCT
faba-153	250	1	southern	southern	ADJ
faba-153	250	2	african	african	ADJ
faba-153	250	3	journal	journal	NOUN
faba-153	250	4	of	of	ADP
faba-153	250	5	entrepreneurship	entrepreneurship	NOUN
faba-153	250	6	and	and	CCONJ
faba-153	250	7	small	small	ADJ
faba-153	250	8	business	business	NOUN
faba-153	250	9	management	management	NOUN
faba-153	250	10	,	,	PUNCT
faba-153	250	11	11(1	11(1	NUM
faba-153	250	12	)	)	PUNCT
faba-153	250	13	,	,	PUNCT
faba-153	250	14	pp.a181	pp.a181	NOUN
faba-153	250	15	.	.	PUNCT
faba-153	251	1	https://doi.org/10.4102/sajesbm.v11i1.181	https://doi.org/10.4102/sajesbm.v11i1.181	PROPN
faba-153	251	2	.	.	PUNCT
faba-153	252	1	cechovsky	cechovsky	PROPN
faba-153	252	2	,	,	PUNCT
faba-153	252	3	n.	n.	PROPN
faba-153	252	4	2018	2018	NUM
faba-153	252	5	.	.	PUNCT
faba-153	253	1	‘	'	PUNCT
faba-153	253	2	the	the	DET
faba-153	253	3	importance	importance	NOUN
faba-153	253	4	of	of	ADP
faba-153	253	5	tax	tax	NOUN
faba-153	253	6	knowledge	knowledge	NOUN
faba-153	253	7	for	for	ADP
faba-153	253	8	tax	tax	NOUN
faba-153	253	9	compliance	compliance	NOUN
faba-153	253	10	:	:	PUNCT
faba-153	253	11	a	a	DET
faba-153	253	12	study	study	NOUN
faba-153	253	13	on	on	ADP
faba-153	253	14	the	the	DET
faba-153	253	15	tax	tax	NOUN
faba-153	253	16	literacy	literacy	NOUN
faba-153	253	17	of	of	ADP
faba-153	253	18	vocational	vocational	ADJ
faba-153	253	19	business	business	NOUN
faba-153	253	20	students	student	NOUN
faba-153	253	21	’	'	PUNCT
faba-153	253	22	.	.	PUNCT
faba-153	254	1	in	in	ADP
faba-153	254	2	c.	c.	PROPN
faba-153	254	3	nägele	nägele	PROPN
faba-153	254	4	and	and	CCONJ
faba-153	254	5	b.	b.	PROPN
faba-153	254	6	e.	e.	PROPN
faba-153	254	7	stalder	stalder	PROPN
faba-153	254	8	(	(	PUNCT
faba-153	254	9	eds	eds	PROPN
faba-153	254	10	.	.	PUNCT
faba-153	254	11	)	)	PUNCT
faba-153	254	12	,	,	PUNCT
faba-153	254	13	trends	trend	NOUN
faba-153	254	14	in	in	ADP
faba-153	254	15	vocational	vocational	ADJ
faba-153	254	16	education	education	NOUN
faba-153	254	17	and	and	CCONJ
faba-153	254	18	https://doi.org/10.4102/sajesbm.v11i1.181	https://doi.org/10.4102/sajesbm.v11i1.181	PROPN
faba-153	254	19	baneng	baneng	NOUN
faba-153	254	20	naape	naape	NOUN
faba-153	254	21	/	/	SYM
faba-153	254	22	finance	finance	NOUN
faba-153	254	23	,	,	PUNCT
faba-153	254	24	accounting	accounting	NOUN
faba-153	254	25	and	and	CCONJ
faba-153	254	26	business	business	NOUN
faba-153	254	27	analysis	analysis	NOUN
faba-153	254	28	,	,	PUNCT
faba-153	254	29	volume	volume	NOUN
faba-153	254	30	5	5	NUM
faba-153	254	31	,	,	PUNCT
faba-153	254	32	issue	issue	NOUN
faba-153	254	33	1	1	NUM
faba-153	254	34	,	,	PUNCT
faba-153	254	35	2023	2023	NUM
faba-153	254	36	24	24	NUM
faba-153	254	37	training	training	NOUN
faba-153	254	38	research	research	NOUN
faba-153	254	39	.	.	PUNCT
faba-153	255	1	proceedings	proceeding	NOUN
faba-153	255	2	of	of	ADP
faba-153	255	3	the	the	DET
faba-153	255	4	european	european	PROPN
faba-153	255	5	conference	conference	PROPN
faba-153	255	6	on	on	ADP
faba-153	255	7	educational	educational	ADJ
faba-153	255	8	research	research	NOUN
faba-153	255	9	(	(	PUNCT
faba-153	255	10	ecer	ecer	PROPN
faba-153	255	11	)	)	PUNCT
faba-153	255	12	,	,	PUNCT
faba-153	255	13	vocational	vocational	ADJ
faba-153	255	14	education	education	NOUN
faba-153	255	15	and	and	CCONJ
faba-153	255	16	training	training	NOUN
faba-153	255	17	network	network	NOUN
faba-153	255	18	(	(	PUNCT
faba-153	255	19	vetnet	vetnet	NOUN
faba-153	255	20	)	)	PUNCT
faba-153	255	21	,	,	PUNCT
faba-153	255	22	pp	pp	ADJ
faba-153	255	23	.	.	PUNCT
faba-153	256	1	113–121	113–121	NUM
faba-153	256	2	.	.	PUNCT
faba-153	257	1	https://doi.org/10.5281/zenodo.1319646	https://doi.org/10.5281/zenodo.1319646	PROPN
faba-153	257	2	.	.	PUNCT
faba-153	258	1	cohen	cohen	PROPN
faba-153	258	2	,	,	PUNCT
faba-153	258	3	j.	j.	PROPN
faba-153	258	4	1988	1988	NUM
faba-153	258	5	.	.	PUNCT
faba-153	259	1	statistical	statistical	ADJ
faba-153	259	2	power	power	NOUN
faba-153	259	3	analysis	analysis	NOUN
faba-153	259	4	for	for	ADP
faba-153	259	5	the	the	DET
faba-153	259	6	behavioural	behavioural	ADJ
faba-153	259	7	sciences	science	NOUN
faba-153	259	8	.	.	PUNCT
faba-153	260	1	2nd	2nd	ADJ
faba-153	260	2	ed	ed	NOUN
faba-153	260	3	.	.	PUNCT
faba-153	261	1	hillsdale	hillsdale	PROPN
faba-153	261	2	,	,	PUNCT
faba-153	261	3	nj	nj	PROPN
faba-153	261	4	:	:	PUNCT
faba-153	261	5	erlbaum	erlbaum	PROPN
faba-153	261	6	.	.	PUNCT
faba-153	262	1	cox	cox	PROPN
faba-153	262	2	,	,	PUNCT
faba-153	262	3	s.	s.	PROPN
faba-153	262	4	p.	p.	PROPN
faba-153	262	5	and	and	CCONJ
faba-153	262	6	r.	r.	PROPN
faba-153	262	7	j.	j.	PROPN
faba-153	262	8	i.	i.	PROPN
faba-153	262	9	eger	eger	PROPN
faba-153	262	10	.	.	PUNCT
faba-153	263	1	2006	2006	NUM
faba-153	263	2	.	.	PUNCT
faba-153	264	1	procedural	procedural	ADJ
faba-153	264	2	complexity	complexity	NOUN
faba-153	264	3	of	of	ADP
faba-153	264	4	tax	tax	NOUN
faba-153	264	5	administration	administration	NOUN
faba-153	264	6	:	:	PUNCT
faba-153	264	7	the	the	DET
faba-153	264	8	road	road	NOUN
faba-153	264	9	fund	fund	NOUN
faba-153	264	10	case	case	NOUN
faba-153	264	11	.	.	PUNCT
faba-153	265	1	journal	journal	NOUN
faba-153	265	2	of	of	ADP
faba-153	265	3	public	public	ADJ
faba-153	265	4	budgeting	budgeting	NOUN
faba-153	265	5	,	,	PUNCT
faba-153	265	6	accounting	accounting	NOUN
faba-153	265	7	and	and	CCONJ
faba-153	265	8	financial	financial	ADJ
faba-153	265	9	management	management	NOUN
faba-153	265	10	,	,	PUNCT
faba-153	265	11	18(3	18(3	NUM
faba-153	265	12	)	)	PUNCT
faba-153	265	13	,	,	PUNCT
faba-153	265	14	pp	pp	ADP
faba-153	265	15	.	.	PUNCT
faba-153	266	1	259	259	NUM
faba-153	266	2	–	–	PUNCT
faba-153	266	3	283	283	NUM
faba-153	266	4	.	.	PUNCT
faba-153	267	1	damajanti	damajanti	PROPN
faba-153	267	2	,	,	PUNCT
faba-153	267	3	a.	a.	NOUN
faba-153	267	4	,	,	PUNCT
faba-153	267	5	and	and	CCONJ
faba-153	267	6	a.	a.	PROPN
faba-153	267	7	karim	karim	PROPN
faba-153	267	8	.	.	PUNCT
faba-153	268	1	2017	2017	NUM
faba-153	268	2	.	.	PUNCT
faba-153	269	1	effect	effect	NOUN
faba-153	269	2	of	of	ADP
faba-153	269	3	tax	tax	NOUN
faba-153	269	4	knowledge	knowledge	NOUN
faba-153	269	5	on	on	ADP
faba-153	269	6	individual	individual	ADJ
faba-153	269	7	taxpayers	taxpayer	NOUN
faba-153	269	8	compliance	compliance	NOUN
faba-153	269	9	.	.	PUNCT
faba-153	270	1	economics	economics	PROPN
faba-153	270	2	&	&	CCONJ
faba-153	270	3	business	business	PROPN
faba-153	270	4	solutions	solution	NOUN
faba-153	270	5	journal	journal	NOUN
faba-153	270	6	,	,	PUNCT
faba-153	270	7	1(1	1(1	NUM
faba-153	270	8	)	)	PUNCT
faba-153	270	9	,	,	PUNCT
faba-153	270	10	pp.1	pp.1	NOUN
faba-153	270	11	-	-	PUNCT
faba-153	270	12	19	19	NUM
faba-153	270	13	.	.	PUNCT
faba-153	271	1	evans	evans	PROPN
faba-153	271	2	,	,	PUNCT
faba-153	271	3	c.	c.	PROPN
faba-153	271	4	,	,	PUNCT
faba-153	271	5	and	and	CCONJ
faba-153	271	6	s.	s.	PROPN
faba-153	271	7	joseph	joseph	PROPN
faba-153	271	8	.	.	PROPN
faba-153	271	9	2015	2015	NUM
faba-153	271	10	.	.	PUNCT
faba-153	272	1	the	the	DET
faba-153	272	2	south	south	ADJ
faba-153	272	3	african	african	ADJ
faba-153	272	4	tax	tax	NOUN
faba-153	272	5	system	system	NOUN
faba-153	272	6	:	:	PUNCT
faba-153	272	7	fit	fit	ADJ
faba-153	272	8	for	for	ADP
faba-153	272	9	purpose	purpose	NOUN
faba-153	272	10	?	?	PUNCT
faba-153	272	11	.	.	PUNCT
faba-153	273	1	journal	journal	PROPN
faba-153	273	2	of	of	ADP
faba-153	273	3	tax	tax	PROPN
faba-153	273	4	administration	administration	NOUN
faba-153	273	5	,	,	PUNCT
faba-153	273	6	1(2	1(2	NUM
faba-153	273	7	)	)	PUNCT
faba-153	273	8	,	,	PUNCT
faba-153	273	9	pp.26–56	pp.26–56	NOUN
faba-153	273	10	.	.	PUNCT
faba-153	274	1	fleming	fleming	PROPN
faba-153	274	2	,	,	PUNCT
faba-153	274	3	j.	j.	PROPN
faba-153	274	4	and	and	CCONJ
faba-153	274	5	k.	k.	PROPN
faba-153	274	6	e.	e.	PROPN
faba-153	274	7	zegwaard	zegwaard	PROPN
faba-153	274	8	.	.	PROPN
faba-153	274	9	2018	2018	NUM
faba-153	274	10	.	.	PUNCT
faba-153	275	1	methodologies	methodology	NOUN
faba-153	275	2	,	,	PUNCT
faba-153	275	3	methods	method	NOUN
faba-153	275	4	and	and	CCONJ
faba-153	275	5	ethical	ethical	ADJ
faba-153	275	6	considerations	consideration	NOUN
faba-153	275	7	for	for	ADP
faba-153	275	8	conducting	conduct	VERB
faba-153	275	9	research	research	NOUN
faba-153	275	10	in	in	ADP
faba-153	275	11	work	work	NOUN
faba-153	275	12	-	-	PUNCT
faba-153	275	13	integrated	integrate	VERB
faba-153	275	14	learning	learning	NOUN
faba-153	275	15	.	.	PUNCT
faba-153	276	1	international	international	ADJ
faba-153	276	2	journal	journal	PROPN
faba-153	276	3	of	of	ADP
faba-153	276	4	work	work	NOUN
faba-153	276	5	-	-	PUNCT
faba-153	276	6	integrated	integrate	VERB
faba-153	276	7	learning	learning	NOUN
faba-153	276	8	,	,	PUNCT
faba-153	276	9	special	special	ADJ
faba-153	276	10	issue	issue	NOUN
faba-153	276	11	:	:	PUNCT
faba-153	276	12	work	work	NOUN
faba-153	276	13	-	-	PUNCT
faba-153	276	14	integrated	integrate	VERB
faba-153	276	15	learning	learning	NOUN
faba-153	276	16	research	research	NOUN
faba-153	276	17	methodologies	methodology	NOUN
faba-153	276	18	and	and	CCONJ
faba-153	276	19	methods	method	NOUN
faba-153	276	20	,	,	PUNCT
faba-153	276	21	19(3	19(3	NUM
faba-153	276	22	)	)	PUNCT
faba-153	276	23	,	,	PUNCT
faba-153	276	24	pp	pp	PROPN
faba-153	276	25	.	.	PUNCT
faba-153	277	1	205	205	NUM
faba-153	277	2	-	-	SYM
faba-153	277	3	213	213	NUM
faba-153	277	4	retrieved	retrieve	VERB
faba-153	277	5	from	from	ADP
faba-153	277	6	:	:	PUNCT
faba-153	277	7	https://files.eric.ed.gov/fulltext/ej1196755.pdf	https://files.eric.ed.gov/fulltext/ej1196755.pdf	PROPN
faba-153	277	8	.	.	PUNCT
faba-153	278	1	gambo	gambo	PROPN
faba-153	278	2	,	,	PUNCT
faba-153	278	3	e.	e.	PROPN
faba-153	278	4	j.	j.	PROPN
faba-153	278	5	,	,	PUNCT
faba-153	278	6	a.	a.	NOUN
faba-153	278	7	mas’ud	mas’ud	PROPN
faba-153	278	8	,	,	PUNCT
faba-153	278	9	m.	m.	NOUN
faba-153	278	10	nasidi	nasidi	NOUN
faba-153	278	11	,	,	PUNCT
faba-153	278	12	and	and	CCONJ
faba-153	278	13	o.	o.	PROPN
faba-153	278	14	s.	s.	PROPN
faba-153	278	15	oyewole	oyewole	PROPN
faba-153	278	16	.	.	PUNCT
faba-153	279	1	2014	2014	NUM
faba-153	279	2	.	.	PUNCT
faba-153	280	1	tax	tax	NOUN
faba-153	280	2	complexity	complexity	NOUN
faba-153	280	3	and	and	CCONJ
faba-153	280	4	tax	tax	NOUN
faba-153	280	5	compliance	compliance	NOUN
faba-153	280	6	in	in	ADP
faba-153	280	7	african	african	ADJ
faba-153	280	8	self	self	NOUN
faba-153	280	9	-	-	PUNCT
faba-153	280	10	assessment	assessment	NOUN
faba-153	280	11	environment	environment	NOUN
faba-153	280	12	.	.	PUNCT
faba-153	281	1	international	international	ADJ
faba-153	281	2	journal	journal	PROPN
faba-153	281	3	of	of	ADP
faba-153	281	4	management	management	PROPN
faba-153	281	5	research	research	PROPN
faba-153	281	6	&	&	CCONJ
faba-153	281	7	review	review	PROPN
faba-153	281	8	,	,	PUNCT
faba-153	281	9	4(5	4(5	PROPN
faba-153	281	10	)	)	PUNCT
faba-153	281	11	,	,	PUNCT
faba-153	281	12	pp	pp	ADJ
faba-153	281	13	.	.	PUNCT
faba-153	282	1	575	575	NUM
faba-153	282	2	-	-	SYM
faba-153	282	3	582	582	NUM
faba-153	282	4	.	.	PUNCT
faba-153	282	5	grover	grover	PROPN
faba-153	282	6	,	,	PUNCT
faba-153	282	7	v.	v.	PROPN
faba-153	282	8	k.	k.	PROPN
faba-153	282	9	2015	2015	NUM
faba-153	282	10	.	.	PUNCT
faba-153	283	1	research	research	NOUN
faba-153	283	2	approach	approach	NOUN
faba-153	283	3	:	:	PUNCT
faba-153	283	4	an	an	DET
faba-153	283	5	overview	overview	NOUN
faba-153	283	6	.	.	PUNCT
faba-153	284	1	golden	golden	ADJ
faba-153	284	2	research	research	NOUN
faba-153	284	3	thoughts	thought	NOUN
faba-153	284	4	,	,	PUNCT
faba-153	284	5	4(8	4(8	NUM
faba-153	284	6	)	)	PUNCT
faba-153	284	7	,	,	PUNCT
faba-153	284	8	pp	pp	ADP
faba-153	284	9	.	.	PUNCT
faba-153	285	1	1	1	NUM
faba-153	285	2	-	-	SYM
faba-153	285	3	12	12	NUM
faba-153	285	4	.	.	PUNCT
faba-153	286	1	hantono	hantono	PROPN
faba-153	286	2	,	,	PUNCT
faba-153	286	3	l.	l.	PROPN
faba-153	286	4	2021	2021	NUM
faba-153	286	5	.	.	PUNCT
faba-153	287	1	the	the	DET
faba-153	287	2	impact	impact	NOUN
faba-153	287	3	tax	tax	NOUN
faba-153	287	4	knowledge	knowledge	NOUN
faba-153	287	5	,	,	PUNCT
faba-153	287	6	tax	tax	NOUN
faba-153	287	7	awareness	awareness	NOUN
faba-153	287	8	and	and	CCONJ
faba-153	287	9	tax	tax	NOUN
faba-153	287	10	morale	morale	NOUN
faba-153	287	11	toward	toward	ADP
faba-153	287	12	tax	tax	NOUN
faba-153	287	13	compliance	compliance	NOUN
faba-153	287	14	boarding	boarding	NOUN
faba-153	287	15	house	house	NOUN
faba-153	287	16	tax	tax	NOUN
faba-153	287	17	.	.	PUNCT
faba-153	288	1	international	international	ADJ
faba-153	288	2	journal	journal	PROPN
faba-153	288	3	of	of	ADP
faba-153	288	4	research	research	PROPN
faba-153	288	5	-granthaalayah	-granthaalayah	PROPN
faba-153	288	6	,	,	PUNCT
faba-153	288	7	9(1	9(1	NUM
faba-153	288	8	)	)	PUNCT
faba-153	288	9	,	,	PUNCT
faba-153	288	10	pp	pp	PROPN
faba-153	288	11	.	.	PUNCT
faba-153	289	1	49	49	NUM
faba-153	289	2	-	-	SYM
faba-153	289	3	65	65	NUM
faba-153	289	4	.	.	PUNCT
faba-153	290	1	https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966	https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966	PROPN
faba-153	290	2	.	.	PUNCT
faba-153	290	3	haradhan	haradhan	PROPN
faba-153	290	4	,	,	PUNCT
faba-153	290	5	k.	k.	PROPN
faba-153	290	6	m.	m.	PROPN
faba-153	290	7	2017	2017	NUM
faba-153	290	8	.	.	PUNCT
faba-153	291	1	research	research	NOUN
faba-153	291	2	methodology	methodology	NOUN
faba-153	291	3	.	.	PUNCT
faba-153	292	1	mpra	mpra	PROPN
faba-153	292	2	paper	paper	PROPN
faba-153	292	3	no	no	PROPN
faba-153	292	4	.	.	PROPN
faba-153	292	5	83457	83457	NUM
faba-153	292	6	.	.	PUNCT
faba-153	293	1	retrieved	retrieve	VERB
faba-153	293	2	from	from	ADP
faba-153	293	3	:	:	PUNCT
faba-153	293	4	https://mpra.ub.uni-muenchen.de/83457/	https://mpra.ub.uni-muenchen.de/83457/	NUM
faba-153	293	5	hofmeyr	hofmeyr	NOUN
faba-153	293	6	,	,	PUNCT
faba-153	293	7	c.	c.	PROPN
faba-153	293	8	d.	d.	PROPN
faba-153	293	9	2011	2011	NUM
faba-153	293	10	.	.	PUNCT
faba-153	294	1	general	general	ADJ
faba-153	294	2	1991	1991	NUM
faba-153	294	3	self	self	NOUN
faba-153	294	4	-	-	PUNCT
faba-153	294	5	assessement	assessement	NOUN
faba-153	294	6	.	.	PUNCT
faba-153	295	1	saica	saica	PROPN
faba-153	295	2	variable	variable	ADJ
faba-153	295	3	articles	article	NOUN
faba-153	295	4	issue	issue	VERB
faba-153	295	5	no.146	no.146	PROPN
faba-153	295	6	.	.	PUNCT
faba-153	296	1	retreived	retreive	VERB
faba-153	296	2	from	from	ADP
faba-153	296	3	:	:	PUNCT
faba-153	296	4	https://www.saica.co.za/integritax/2011/1999._self_assessment.htm	https://www.saica.co.za/integritax/2011/1999._self_assessment.htm	PROPN
faba-153	296	5	.	.	PROPN
faba-153	296	6	manual	manual	PROPN
faba-153	296	7	,	,	PUNCT
faba-153	296	8	v.	v.	ADV
faba-153	296	9	,	,	PUNCT
faba-153	296	10	and	and	CCONJ
faba-153	296	11	a.	a.	NOUN
faba-153	296	12	xin	xin	PROPN
faba-153	296	13	.	.	PUNCT
faba-153	297	1	2016	2016	NUM
faba-153	297	2	.	.	PUNCT
faba-153	298	1	impact	impact	NOUN
faba-153	298	2	of	of	ADP
faba-153	298	3	tax	tax	NOUN
faba-153	298	4	knowledge	knowledge	NOUN
faba-153	298	5	,	,	PUNCT
faba-153	298	6	tax	tax	NOUN
faba-153	298	7	compliance	compliance	NOUN
faba-153	298	8	cost	cost	NOUN
faba-153	298	9	,	,	PUNCT
faba-153	298	10	tax	tax	NOUN
faba-153	298	11	deterrent	deterrent	NOUN
faba-153	298	12	tax	tax	NOUN
faba-153	298	13	measures	measure	NOUN
faba-153	298	14	towards	towards	ADP
faba-153	298	15	tax	tax	NOUN
faba-153	298	16	compliance	compliance	NOUN
faba-153	298	17	behavior	behavior	NOUN
faba-153	298	18	:	:	PUNCT
faba-153	298	19	a	a	DET
faba-153	298	20	survey	survey	NOUN
faba-153	298	21	on	on	ADP
faba-153	298	22	self	self	NOUN
faba-153	298	23	-	-	PUNCT
faba-153	298	24	employed	employ	VERB
faba-153	298	25	taxpayers	taxpayer	NOUN
faba-153	298	26	in	in	ADP
faba-153	298	27	west	west	PROPN
faba-153	298	28	malaysia	malaysia	PROPN
faba-153	298	29	.	.	PUNCT
faba-153	299	1	electronic	electronic	ADJ
faba-153	299	2	journal	journal	NOUN
faba-153	299	3	of	of	ADP
faba-153	299	4	business	business	NOUN
faba-153	299	5	and	and	CCONJ
faba-153	299	6	management	management	NOUN
faba-153	299	7	,	,	PUNCT
faba-153	299	8	1(1	1(1	NUM
faba-153	299	9	)	)	PUNCT
faba-153	299	10	,	,	PUNCT
faba-153	299	11	pp	pp	ADJ
faba-153	299	12	.	.	PUNCT
faba-153	300	1	56	56	NUM
faba-153	300	2	-	-	SYM
faba-153	300	3	70	70	NUM
faba-153	300	4	.	.	PUNCT
faba-153	301	1	matibe	matibe	PROPN
faba-153	301	2	,	,	PUNCT
faba-153	301	3	b.	b.	PROPN
faba-153	301	4	o.	o.	PROPN
faba-153	301	5	,	,	PUNCT
faba-153	301	6	f.	f.	PROPN
faba-153	301	7	s.	s.	PROPN
faba-153	301	8	memba	memba	PROPN
faba-153	301	9	,	,	PUNCT
faba-153	301	10	and	and	CCONJ
faba-153	301	11	o.	o.	PROPN
faba-153	301	12	oluoch	oluoch	PROPN
faba-153	301	13	.	.	PUNCT
faba-153	302	1	2015	2015	NUM
faba-153	302	2	.	.	PUNCT
faba-153	303	1	influence	influence	NOUN
faba-153	303	2	of	of	ADP
faba-153	303	3	tax	tax	NOUN
faba-153	303	4	knowledge	knowledge	NOUN
faba-153	303	5	and	and	CCONJ
faba-153	303	6	awareness	awareness	NOUN
faba-153	303	7	on	on	ADP
faba-153	303	8	tax	tax	NOUN
faba-153	303	9	compliance	compliance	NOUN
faba-153	303	10	among	among	ADP
faba-153	303	11	investors	investor	NOUN
faba-153	303	12	in	in	ADP
faba-153	303	13	the	the	DET
faba-153	303	14	export	export	NOUN
faba-153	303	15	processing	processing	NOUN
faba-153	303	16	zones	zone	NOUN
faba-153	303	17	in	in	ADP
faba-153	303	18	kenya	kenya	PROPN
faba-153	303	19	.	.	PUNCT
faba-153	304	1	international	international	ADJ
faba-153	304	2	journal	journal	PROPN
faba-153	304	3	of	of	ADP
faba-153	304	4	scientific	scientific	ADJ
faba-153	304	5	research	research	NOUN
faba-153	304	6	and	and	CCONJ
faba-153	304	7	management	management	NOUN
faba-153	304	8	,	,	PUNCT
faba-153	304	9	6(10	6(10	NUM
faba-153	304	10	)	)	PUNCT
faba-153	304	11	,	,	PUNCT
faba-153	304	12	pp.723	pp.723	PROPN
faba-153	304	13	-	-	PUNCT
faba-153	304	14	728	728	NUM
faba-153	304	15	.	.	PUNCT
faba-153	305	1	mertler	mertler	NOUN
faba-153	305	2	,	,	PUNCT
faba-153	305	3	c.	c.	PROPN
faba-153	305	4	a.	a.	PROPN
faba-153	305	5	,	,	PUNCT
faba-153	305	6	and	and	CCONJ
faba-153	305	7	r.	r.	PROPN
faba-153	305	8	a.	a.	PROPN
faba-153	305	9	vannatta	vannatta	PROPN
faba-153	305	10	.	.	PUNCT
faba-153	306	1	2005	2005	NUM
faba-153	306	2	.	.	PUNCT
faba-153	307	1	advanced	advanced	ADJ
faba-153	307	2	and	and	CCONJ
faba-153	307	3	multivariate	multivariate	VERB
faba-153	307	4	statistical	statistical	ADJ
faba-153	307	5	methods	method	NOUN
faba-153	307	6	:	:	PUNCT
faba-153	307	7	practical	practical	ADJ
faba-153	307	8	application	application	NOUN
faba-153	307	9	and	and	CCONJ
faba-153	307	10	interpretation	interpretation	NOUN
faba-153	307	11	(	(	PUNCT
faba-153	307	12	3rd	3rd	ADJ
faba-153	307	13	ed	ed	NOUN
faba-153	307	14	.	.	PUNCT
faba-153	307	15	)	)	PUNCT
faba-153	307	16	.	.	PUNCT
faba-153	308	1	glendale	glendale	PROPN
faba-153	308	2	,	,	PUNCT
faba-153	308	3	ca	can	AUX
faba-153	308	4	:	:	PUNCT
faba-153	308	5	pyrczak	pyrczak	NOUN
faba-153	308	6	publishing	publishing	NOUN
faba-153	308	7	.	.	PUNCT
faba-153	309	1	mukaka	mukaka	PROPN
faba-153	309	2	,	,	PUNCT
faba-153	309	3	m.	m.	NOUN
faba-153	309	4	m.	m.	PROPN
faba-153	309	5	2012	2012	NUM
faba-153	309	6	.	.	PUNCT
faba-153	310	1	statistics	statistic	NOUN
faba-153	310	2	corner	corner	PROPN
faba-153	310	3	:	:	PUNCT
faba-153	310	4	a	a	DET
faba-153	310	5	guide	guide	NOUN
faba-153	310	6	to	to	PART
faba-153	310	7	appropriate	appropriate	ADJ
faba-153	310	8	use	use	NOUN
faba-153	310	9	of	of	ADP
faba-153	310	10	correlation	correlation	NOUN
faba-153	310	11	coefficient	coefficient	NOUN
faba-153	310	12	in	in	ADP
faba-153	310	13	medical	medical	ADJ
faba-153	310	14	research	research	NOUN
faba-153	310	15	.	.	PUNCT
faba-153	311	1	malawi	malawi	PROPN
faba-153	311	2	medical	medical	PROPN
faba-153	311	3	journal	journal	PROPN
faba-153	311	4	,	,	PUNCT
faba-153	311	5	24(3	24(3	NUM
faba-153	311	6	)	)	PUNCT
faba-153	311	7	,	,	PUNCT
faba-153	311	8	pp.69	pp.69	NOUN
faba-153	311	9	-	-	PUNCT
faba-153	311	10	71	71	NUM
faba-153	311	11	.	.	PUNCT
faba-153	312	1	mukhtar	mukhtar	PROPN
faba-153	312	2	,	,	PUNCT
faba-153	312	3	a.	a.	PROPN
faba-153	312	4	e.	e.	PROPN
faba-153	312	5	,	,	PUNCT
faba-153	312	6	e.	e.	PROPN
faba-153	312	7	kerosi	kerosi	PROPN
faba-153	312	8	,	,	PUNCT
faba-153	312	9	and	and	CCONJ
faba-153	312	10	i.	i.	PROPN
faba-153	312	11	t.	t.	NOUN
faba-153	312	12	ondabu	ondabu	NOUN
faba-153	312	13	.	.	PUNCT
faba-153	313	1	2015	2015	NUM
faba-153	313	2	.	.	PUNCT
faba-153	314	1	relationship	relationship	NOUN
faba-153	314	2	between	between	ADP
faba-153	314	3	tax	tax	NOUN
faba-153	314	4	compliance	compliance	NOUN
faba-153	314	5	barriers	barrier	NOUN
faba-153	314	6	and	and	CCONJ
faba-153	314	7	government	government	NOUN
faba-153	314	8	’s	’s	PART
faba-153	314	9	revenue	revenue	NOUN
faba-153	314	10	generation	generation	NOUN
faba-153	314	11	at	at	ADP
faba-153	314	12	gobonimo	gobonimo	ADJ
faba-153	314	13	market	market	NOUN
faba-153	314	14	in	in	ADP
faba-153	314	15	somaliland	somaliland	PROPN
faba-153	314	16	.	.	PUNCT
faba-153	315	1	international	international	ADJ
faba-153	315	2	journal	journal	PROPN
faba-153	315	3	of	of	ADP
faba-153	315	4	business	business	NOUN
faba-153	315	5	management	management	NOUN
faba-153	315	6	and	and	CCONJ
faba-153	315	7	economic	economic	ADJ
faba-153	315	8	research	research	NOUN
faba-153	315	9	,	,	PUNCT
faba-153	315	10	6(6	6(6	ADJ
faba-153	315	11	)	)	PUNCT
faba-153	315	12	,	,	PUNCT
faba-153	315	13	pp.380	pp.380	NOUN
faba-153	315	14	-	-	PUNCT
faba-153	315	15	399	399	NUM
faba-153	315	16	musimenta	musimenta	NOUN
faba-153	315	17	,	,	PUNCT
faba-153	315	18	d.	d.	PROPN
faba-153	315	19	2020	2020	NUM
faba-153	315	20	.	.	PUNCT
faba-153	316	1	knowledge	knowledge	NOUN
faba-153	316	2	requirements	requirement	NOUN
faba-153	316	3	,	,	PUNCT
faba-153	316	4	tax	tax	NOUN
faba-153	316	5	complexity	complexity	NOUN
faba-153	316	6	,	,	PUNCT
faba-153	316	7	compliance	compliance	NOUN
faba-153	316	8	costs	cost	NOUN
faba-153	316	9	and	and	CCONJ
faba-153	316	10	tax	tax	NOUN
faba-153	316	11	compliance	compliance	NOUN
faba-153	316	12	in	in	ADP
faba-153	316	13	uganda	uganda	PROPN
faba-153	316	14	.	.	PUNCT
faba-153	317	1	cogent	cogent	PROPN
faba-153	317	2	business	business	PROPN
faba-153	317	3	&	&	CCONJ
faba-153	317	4	management	management	PROPN
faba-153	317	5	,	,	PUNCT
faba-153	317	6	7(1	7(1	NUM
faba-153	317	7	)	)	PUNCT
faba-153	317	8	,	,	PUNCT
faba-153	317	9	pp	pp	PROPN
faba-153	317	10	.	.	PUNCT
faba-153	318	1	1	1	NUM
faba-153	318	2	-	-	SYM
faba-153	318	3	19	19	NUM
faba-153	318	4	,	,	PUNCT
faba-153	318	5	doi	doi	NOUN
faba-153	318	6	:	:	PUNCT
faba-153	318	7	10.1080/23311975.2020.1812220	10.1080/23311975.2020.1812220	NUM
faba-153	318	8	.	.	NOUN
faba-153	318	9	naape	naape	NOUN
faba-153	318	10	,	,	PUNCT
faba-153	318	11	b.	b.	PROPN
faba-153	318	12	,	,	PUNCT
faba-153	318	13	and	and	CCONJ
faba-153	318	14	n.	n.	NOUN
faba-153	318	15	mahonye	mahonye	NOUN
faba-153	318	16	.	.	PUNCT
faba-153	318	17	2021	2021	NUM
faba-153	318	18	.	.	PUNCT
faba-153	319	1	does	do	AUX
faba-153	319	2	south	south	PROPN
faba-153	319	3	africa	africa	PROPN
faba-153	319	4	’s	’s	PART
faba-153	319	5	tax	tax	NOUN
faba-153	319	6	effort	effort	NOUN
faba-153	319	7	fall	fall	VERB
faba-153	319	8	short	short	ADV
faba-153	319	9	of	of	ADP
faba-153	319	10	its	its	PRON
faba-153	319	11	tax	tax	NOUN
faba-153	319	12	capacity	capacity	NOUN
faba-153	319	13	?	?	PUNCT
faba-153	320	1	development	development	PROPN
faba-153	320	2	southern	southern	PROPN
faba-153	320	3	africa	africa	PROPN
faba-153	320	4	,	,	PUNCT
faba-153	320	5	38(5	38(5	NUM
faba-153	320	6	)	)	PUNCT
faba-153	320	7	,	,	PUNCT
faba-153	320	8	pp	pp	ADJ
faba-153	320	9	.	.	PUNCT
faba-153	321	1	750	750	NUM
faba-153	321	2	-	-	SYM
faba-153	321	3	768	768	NUM
faba-153	321	4	,	,	PUNCT
faba-153	321	5	doi	doi	NOUN
faba-153	321	6	:	:	PUNCT
faba-153	321	7	10.1080/0376835x.2021.1883418	10.1080/0376835x.2021.1883418	NOUN
faba-153	321	8	.	.	PUNCT
faba-153	322	1	oladipupo	oladipupo	PROPN
faba-153	322	2	,	,	PUNCT
faba-153	322	3	a.	a.	NOUN
faba-153	322	4	o.	o.	PROPN
faba-153	322	5	and	and	CCONJ
faba-153	322	6	u.	u.	PROPN
faba-153	322	7	obazee	obazee	PROPN
faba-153	322	8	.	.	PUNCT
faba-153	323	1	2016	2016	NUM
faba-153	323	2	tax	tax	NOUN
faba-153	323	3	knowledge	knowledge	NOUN
faba-153	323	4	,	,	PUNCT
faba-153	323	5	penalties	penalty	NOUN
faba-153	323	6	and	and	CCONJ
faba-153	323	7	tax	tax	NOUN
faba-153	323	8	compliance	compliance	NOUN
faba-153	323	9	in	in	ADP
faba-153	323	10	small	small	ADJ
faba-153	323	11	and	and	CCONJ
faba-153	323	12	medium	medium	ADJ
faba-153	323	13	scale	scale	NOUN
faba-153	323	14	enterprises	enterprise	NOUN
faba-153	323	15	in	in	ADP
faba-153	323	16	nigeria	nigeria	PROPN
faba-153	323	17	.	.	PUNCT
faba-153	324	1	ibusiness	ibusiness	PROPN
faba-153	324	2	,	,	PUNCT
faba-153	324	3	8(1	8(1	NOUN
faba-153	324	4	)	)	PUNCT
faba-153	324	5	,	,	PUNCT
faba-153	324	6	pp	pp	ADJ
faba-153	324	7	.	.	PUNCT
faba-153	325	1	1	1	NUM
faba-153	325	2	-	-	SYM
faba-153	325	3	9	9	NUM
faba-153	325	4	.	.	PUNCT
faba-153	325	5	http://dx.doi.org/10.4236/ib.2016.81001	http://dx.doi.org/10.4236/ib.2016.81001	NOUN
faba-153	325	6	.	.	PUNCT
faba-153	326	1	palil	palil	PROPN
faba-153	326	2	,	,	PUNCT
faba-153	326	3	m.	m.	PROPN
faba-153	326	4	r.	r.	PROPN
faba-153	326	5	2005	2005	NUM
faba-153	326	6	.	.	PUNCT
faba-153	327	1	does	do	AUX
faba-153	327	2	tax	tax	NOUN
faba-153	327	3	knowledge	knowledge	NOUN
faba-153	327	4	matter	matter	NOUN
faba-153	327	5	in	in	ADP
faba-153	327	6	self	self	NOUN
faba-153	327	7	-	-	PUNCT
faba-153	327	8	assessment	assessment	NOUN
faba-153	327	9	system	system	NOUN
faba-153	327	10	?	?	PUNCT
faba-153	328	1	evidence	evidence	NOUN
faba-153	328	2	from	from	ADP
faba-153	328	3	the	the	DET
faba-153	328	4	malaysian	malaysian	ADJ
faba-153	328	5	tax	tax	PROPN
faba-153	328	6	administration	administration	NOUN
faba-153	328	7	.	.	PUNCT
faba-153	329	1	journal	journal	PROPN
faba-153	329	2	of	of	ADP
faba-153	329	3	american	american	PROPN
faba-153	329	4	academy	academy	PROPN
faba-153	329	5	of	of	ADP
faba-153	329	6	business	business	NOUN
faba-153	329	7	,	,	PUNCT
faba-153	329	8	6(2	6(2	NUM
faba-153	329	9	)	)	PUNCT
faba-153	329	10	,	,	PUNCT
faba-153	329	11	pp.80	pp.80	PROPN
faba-153	329	12	–	–	PUNCT
faba-153	329	13	85	85	NUM
faba-153	329	14	.	.	PUNCT
faba-153	330	1	palil	palil	NOUN
faba-153	330	2	,	,	PUNCT
faba-153	330	3	m.	m.	PROPN
faba-153	330	4	r.	r.	PROPN
faba-153	330	5	(	(	PUNCT
faba-153	330	6	2010	2010	NUM
faba-153	330	7	)	)	PUNCT
faba-153	330	8	.	.	PUNCT
faba-153	331	1	tax	tax	NOUN
faba-153	331	2	knowledge	knowledge	NOUN
faba-153	331	3	and	and	CCONJ
faba-153	331	4	tax	tax	NOUN
faba-153	331	5	compliance	compliance	NOUN
faba-153	331	6	determinants	determinant	NOUN
faba-153	331	7	in	in	ADP
faba-153	331	8	self	self	NOUN
faba-153	331	9	-	-	PUNCT
faba-153	331	10	assessment	assessment	NOUN
faba-153	331	11	system	system	NOUN
faba-153	331	12	in	in	ADP
faba-153	331	13	malaysia	malaysia	PROPN
faba-153	331	14	.	.	PUNCT
faba-153	332	1	phd	phd	NOUN
faba-153	332	2	thesis	thesis	PROPN
faba-153	332	3	,	,	PUNCT
faba-153	332	4	the	the	DET
faba-153	332	5	university	university	NOUN
faba-153	332	6	of	of	ADP
faba-153	332	7	birmingham	birmingham	PROPN
faba-153	332	8	.	.	PUNCT
faba-153	333	1	pau	pau	PROPN
faba-153	333	2	,	,	PUNCT
faba-153	333	3	c.	c.	PROPN
faba-153	333	4	,	,	PUNCT
faba-153	333	5	а	а	PROPN
faba-153	333	6	.	.	PUNCT
faba-153	333	7	sawyer	sawyer	PROPN
faba-153	333	8	,	,	PUNCT
faba-153	333	9	and	and	CCONJ
faba-153	333	10	a.	a.	NOUN
faba-153	333	11	maples	maple	NOUN
faba-153	333	12	.	.	PUNCT
faba-153	334	1	2007	2007	NUM
faba-153	334	2	.	.	PUNCT
faba-153	335	1	complexity	complexity	NOUN
faba-153	335	2	of	of	ADP
faba-153	335	3	new	new	PROPN
faba-153	335	4	zealand	zealand	PROPN
faba-153	335	5	’s	’s	PART
faba-153	335	6	tax	tax	NOUN
faba-153	335	7	laws	law	NOUN
faba-153	335	8	:	:	PUNCT
faba-153	335	9	an	an	DET
faba-153	335	10	empirical	empirical	ADJ
faba-153	335	11	study	study	NOUN
faba-153	335	12	.	.	PUNCT
faba-153	336	1	australian	australian	ADJ
faba-153	336	2	tax	tax	NOUN
faba-153	336	3	forum	forum	PROPN
faba-153	336	4	,	,	PUNCT
faba-153	336	5	22(1	22(1	NUM
faba-153	336	6	)	)	PUNCT
faba-153	336	7	,	,	PUNCT
faba-153	336	8	pp.59–92	pp.59–92	NOUN
faba-153	336	9	.	.	PUNCT
faba-153	337	1	peng	peng	PROPN
faba-153	337	2	,	,	PUNCT
faba-153	337	3	c.	c.	PROPN
faba-153	337	4	y.	y.	PROPN
faba-153	337	5	j.	j.	PROPN
faba-153	337	6	,	,	PUNCT
faba-153	337	7	k.	k.	PROPN
faba-153	337	8	l.	l.	PROPN
faba-153	337	9	lee	lee	PROPN
faba-153	337	10	,	,	PUNCT
faba-153	337	11	and	and	CCONJ
faba-153	337	12	g.	g.	PROPN
faba-153	337	13	m.	m.	PROPN
faba-153	337	14	ingersoll	ingersoll	PROPN
faba-153	337	15	.	.	PROPN
faba-153	337	16	2002	2002	NUM
faba-153	337	17	.	.	PUNCT
faba-153	338	1	an	an	DET
faba-153	338	2	introduction	introduction	NOUN
faba-153	338	3	to	to	ADP
faba-153	338	4	logistic	logistic	ADJ
faba-153	338	5	regression	regression	NOUN
faba-153	338	6	analysis	analysis	NOUN
faba-153	338	7	and	and	CCONJ
faba-153	338	8	reporting	reporting	NOUN
faba-153	338	9	.	.	PUNCT
faba-153	339	1	the	the	DET
faba-153	339	2	journal	journal	NOUN
faba-153	339	3	of	of	ADP
faba-153	339	4	educational	educational	ADJ
faba-153	339	5	research	research	NOUN
faba-153	339	6	,	,	PUNCT
faba-153	339	7	96(1	96(1	NUM
faba-153	339	8	)	)	PUNCT
faba-153	339	9	,	,	PUNCT
faba-153	339	10	pp	pp	ADJ
faba-153	339	11	.	.	PUNCT
faba-153	340	1	3	3	NUM
faba-153	340	2	-	-	SYM
faba-153	340	3	14	14	NUM
faba-153	340	4	.	.	PUNCT
faba-153	341	1	pigou	pigou	NOUN
faba-153	341	2	,	,	PUNCT
faba-153	341	3	a.	a.	NOUN
faba-153	341	4	c.	c.	PROPN
faba-153	341	5	1954	1954	NUM
faba-153	341	6	.	.	PUNCT
faba-153	342	1	some	some	DET
faba-153	342	2	aspects	aspect	NOUN
faba-153	342	3	of	of	ADP
faba-153	342	4	the	the	DET
faba-153	342	5	welfare	welfare	NOUN
faba-153	342	6	state	state	NOUN
faba-153	342	7	.	.	PUNCT
faba-153	343	1	diogenes	diogene	NOUN
faba-153	343	2	,	,	PUNCT
faba-153	343	3	7(6	7(6	NUM
faba-153	343	4	)	)	PUNCT
faba-153	343	5	richardson	richardson	PROPN
faba-153	343	6	,	,	PUNCT
faba-153	343	7	m.	m.	NOUN
faba-153	343	8	,	,	PUNCT
faba-153	343	9	and	and	CCONJ
faba-153	343	10	a.	a.	NOUN
faba-153	343	11	sawyer	sawyer	PROPN
faba-153	343	12	.	.	PUNCT
faba-153	344	1	2001	2001	NUM
faba-153	344	2	.	.	PUNCT
faba-153	345	1	a	a	DET
faba-153	345	2	taxonomy	taxonomy	NOUN
faba-153	345	3	of	of	ADP
faba-153	345	4	the	the	DET
faba-153	345	5	tax	tax	NOUN
faba-153	345	6	compliance	compliance	NOUN
faba-153	345	7	literature	literature	NOUN
faba-153	345	8	:	:	PUNCT
faba-153	345	9	further	further	ADJ
faba-153	345	10	findings	finding	NOUN
faba-153	345	11	,	,	PUNCT
faba-153	345	12	problems	problem	NOUN
faba-153	345	13	and	and	CCONJ
faba-153	345	14	prospects	prospect	NOUN
faba-153	345	15	.	.	PUNCT
faba-153	346	1	australian	australian	ADJ
faba-153	346	2	tax	tax	NOUN
faba-153	346	3	forum	forum	PROPN
faba-153	346	4	,	,	PUNCT
faba-153	346	5	vol	vol	NOUN
faba-153	346	6	.	.	PROPN
faba-153	346	7	16	16	NUM
faba-153	346	8	,	,	PUNCT
faba-153	346	9	no	no	INTJ
faba-153	346	10	.	.	PUNCT
faba-153	347	1	(	(	PUNCT
faba-153	347	2	2	2	NUM
faba-153	347	3	)	)	PUNCT
faba-153	347	4	,	,	PUNCT
faba-153	347	5	pp.137	pp.137	PROPN
faba-153	347	6	–	–	PUNCT
faba-153	347	7	320	320	NUM
faba-153	347	8	.	.	PUNCT
faba-153	348	1	saad	saad	PROPN
faba-153	348	2	,	,	PUNCT
faba-153	348	3	n.	n.	PROPN
faba-153	348	4	2014	2014	NUM
faba-153	348	5	.	.	PUNCT
faba-153	349	1	tax	tax	NOUN
faba-153	349	2	knowledge	knowledge	NOUN
faba-153	349	3	,	,	PUNCT
faba-153	349	4	tax	tax	NOUN
faba-153	349	5	complexity	complexity	NOUN
faba-153	349	6	and	and	CCONJ
faba-153	349	7	tax	tax	NOUN
faba-153	349	8	compliance	compliance	NOUN
faba-153	349	9	:	:	PUNCT
faba-153	349	10	taxpayers	taxpayer	NOUN
faba-153	349	11	’	'	PUNCT
faba-153	349	12	view	view	NOUN
faba-153	349	13	.	.	PUNCT
faba-153	350	1	procedia	procedia	ADJ
faba-153	350	2	social	social	ADJ
faba-153	350	3	and	and	CCONJ
faba-153	350	4	behavioural	behavioural	ADJ
faba-153	350	5	sciences	science	NOUN
faba-153	350	6	,	,	PUNCT
faba-153	350	7	109	109	NUM
faba-153	350	8	,	,	PUNCT
faba-153	350	9	pp	pp	ADJ
faba-153	350	10	.	.	PUNCT
faba-153	351	1	1069	1069	NUM
faba-153	351	2	–	–	PUNCT
faba-153	351	3	1075	1075	NUM
faba-153	351	4	.	.	PUNCT
faba-153	352	1	saad	saad	PROPN
faba-153	352	2	,	,	PUNCT
faba-153	352	3	n.	n.	PROPN
faba-153	352	4	,	,	PUNCT
faba-153	352	5	m.	m.	NOUN
faba-153	352	6	mansor	mansor	PROPN
faba-153	352	7	,	,	PUNCT
faba-153	352	8	and	and	CCONJ
faba-153	352	9	i.	i.	PROPN
faba-153	352	10	ibrahim	ibrahim	PROPN
faba-153	352	11	.	.	PUNCT
faba-153	353	1	2003	2003	NUM
faba-153	353	2	.	.	PUNCT
faba-153	354	1	the	the	DET
faba-153	354	2	self	self	NOUN
faba-153	354	3	-	-	PUNCT
faba-153	354	4	assessment	assessment	NOUN
faba-153	354	5	system	system	NOUN
faba-153	354	6	and	and	CCONJ
faba-153	354	7	its	its	PRON
faba-153	354	8	compliance	compliance	NOUN
faba-153	354	9	costs	cost	NOUN
faba-153	354	10	.	.	PUNCT
faba-153	355	1	journal	journal	NOUN
faba-153	355	2	of	of	ADP
faba-153	355	3	financial	financial	ADJ
faba-153	355	4	reporting	reporting	NOUN
faba-153	355	5	and	and	CCONJ
faba-153	355	6	accounting	accounting	NOUN
faba-153	355	7	,	,	PUNCT
faba-153	355	8	2(1	2(1	NUM
faba-153	355	9	)	)	PUNCT
faba-153	355	10	,	,	PUNCT
faba-153	355	11	pp.1	pp.1	NOUN
faba-153	355	12	-	-	PUNCT
faba-153	355	13	15	15	NUM
faba-153	355	14	.	.	PUNCT
faba-153	356	1	https://doi.org/10.5281/zenodo.1319646	https://doi.org/10.5281/zenodo.1319646	PROPN
faba-153	356	2	https://files.eric.ed.gov/fulltext/ej1196755.pdf	https://files.eric.ed.gov/fulltext/ej1196755.pdf	PROPN
faba-153	356	3	https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966	https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966	PROPN
faba-153	356	4	https://mpra.ub.uni-muenchen.de/83457/	https://mpra.ub.uni-muenchen.de/83457/	INTJ
faba-153	356	5	https://www.saica.co.za/integritax/2011/1999._self_assessment.htm	https://www.saica.co.za/integritax/2011/1999._self_assessment.htm	PROPN
faba-153	356	6	http://dx.doi.org/10.4236/ib.2016.81001	http://dx.doi.org/10.4236/ib.2016.81001	NOUN
faba-153	356	7	baneng	baneng	NOUN
faba-153	356	8	naape	naape	NOUN
faba-153	356	9	/	/	SYM
faba-153	356	10	finance	finance	NOUN
faba-153	356	11	,	,	PUNCT
faba-153	356	12	accounting	accounting	NOUN
faba-153	356	13	and	and	CCONJ
faba-153	356	14	business	business	NOUN
faba-153	356	15	analysis	analysis	NOUN
faba-153	356	16	,	,	PUNCT
faba-153	356	17	volume	volume	NOUN
faba-153	356	18	5	5	NUM
faba-153	356	19	,	,	PUNCT
faba-153	356	20	issue	issue	NOUN
faba-153	356	21	1	1	NUM
faba-153	356	22	,	,	PUNCT
faba-153	356	23	2023	2023	NUM
faba-153	356	24	25	25	NUM
faba-153	356	25	schoeman	schoeman	NOUN
faba-153	356	26	,	,	PUNCT
faba-153	356	27	n.	n.	NOUN
faba-153	356	28	,	,	PUNCT
faba-153	356	29	and	and	CCONJ
faba-153	356	30	y.	y.	PROPN
faba-153	356	31	jordaan	jordaan	PROPN
faba-153	356	32	.	.	PROPN
faba-153	356	33	2015	2015	NUM
faba-153	356	34	.	.	PUNCT
faba-153	357	1	measuring	measure	VERB
faba-153	357	2	the	the	DET
faba-153	357	3	impact	impact	NOUN
faba-153	357	4	of	of	ADP
faba-153	357	5	marginal	marginal	ADJ
faba-153	357	6	tax	tax	NOUN
faba-153	357	7	rate	rate	NOUN
faba-153	357	8	reform	reform	NOUN
faba-153	357	9	on	on	ADP
faba-153	357	10	the	the	DET
faba-153	357	11	revenue	revenue	NOUN
faba-153	357	12	base	base	NOUN
faba-153	357	13	of	of	ADP
faba-153	357	14	south	south	PROPN
faba-153	357	15	africa	africa	PROPN
faba-153	357	16	using	use	VERB
faba-153	357	17	a	a	DET
faba-153	357	18	microsimulation	microsimulation	NOUN
faba-153	357	19	tax	tax	NOUN
faba-153	357	20	model	model	NOUN
faba-153	357	21	.	.	PUNCT
faba-153	358	1	department	department	PROPN
faba-153	358	2	of	of	ADP
faba-153	358	3	economics	economic	NOUN
faba-153	358	4	,	,	PUNCT
faba-153	358	5	university	university	NOUN
faba-153	358	6	of	of	ADP
faba-153	358	7	pretoria	pretoria	PROPN
faba-153	358	8	.	.	PUNCT
faba-153	358	9	smith	smith	PROPN
faba-153	358	10	,	,	PUNCT
faba-153	358	11	a.	a.	NOUN
faba-153	358	12	1776	1776	NUM
faba-153	358	13	.	.	PUNCT
faba-153	359	1	an	an	DET
faba-153	359	2	inquiry	inquiry	NOUN
faba-153	359	3	into	into	ADP
faba-153	359	4	the	the	DET
faba-153	359	5	nature	nature	NOUN
faba-153	359	6	and	and	CCONJ
faba-153	359	7	causes	cause	NOUN
faba-153	359	8	of	of	ADP
faba-153	359	9	the	the	DET
faba-153	359	10	wealth	wealth	NOUN
faba-153	359	11	of	of	ADP
faba-153	359	12	nations	nation	NOUN
faba-153	359	13	,	,	PUNCT
faba-153	359	14	mcmaster	mcmaster	PROPN
faba-153	359	15	university	university	PROPN
faba-153	359	16	archive	archive	NOUN
faba-153	359	17	for	for	ADP
faba-153	359	18	the	the	DET
faba-153	359	19	history	history	NOUN
faba-153	359	20	of	of	ADP
faba-153	359	21	economic	economic	ADJ
faba-153	359	22	thought	thought	NOUN
faba-153	359	23	.	.	PUNCT
faba-153	360	1	sperandei	sperandei	PROPN
faba-153	360	2	,	,	PUNCT
faba-153	360	3	s.	s.	PROPN
faba-153	360	4	2013	2013	NUM
faba-153	360	5	.	.	PUNCT
faba-153	361	1	understanding	understand	VERB
faba-153	361	2	logistic	logistic	ADJ
faba-153	361	3	regression	regression	NOUN
faba-153	361	4	analysis	analysis	NOUN
faba-153	361	5	.	.	PUNCT
faba-153	362	1	biochemia	biochemia	PROPN
faba-153	362	2	medica	medica	PROPN
faba-153	362	3	,	,	PUNCT
faba-153	362	4	24(1	24(1	NUM
faba-153	362	5	)	)	PUNCT
faba-153	362	6	,	,	PUNCT
faba-153	362	7	pp	pp	PROPN
faba-153	362	8	.	.	PUNCT
faba-153	363	1	8	8	NUM
faba-153	363	2	-	-	SYM
faba-153	363	3	12	12	NUM
faba-153	363	4	.	.	PUNCT
faba-153	364	1	taherdoost	taherdoost	ADJ
faba-153	364	2	,	,	PUNCT
faba-153	364	3	h.	h.	PROPN
faba-153	364	4	2016	2016	NUM
faba-153	364	5	.	.	PUNCT
faba-153	365	1	sampling	sample	VERB
faba-153	365	2	methods	method	NOUN
faba-153	365	3	in	in	ADP
faba-153	365	4	research	research	NOUN
faba-153	365	5	methodology	methodology	NOUN
faba-153	365	6	;	;	PUNCT
faba-153	365	7	how	how	SCONJ
faba-153	365	8	to	to	PART
faba-153	365	9	choose	choose	VERB
faba-153	365	10	a	a	DET
faba-153	365	11	sampling	sampling	NOUN
faba-153	365	12	technique	technique	NOUN
faba-153	365	13	for	for	ADP
faba-153	365	14	research	research	NOUN
faba-153	365	15	.	.	PUNCT
faba-153	366	1	international	international	ADJ
faba-153	366	2	journal	journal	PROPN
faba-153	366	3	of	of	ADP
faba-153	366	4	academic	academic	ADJ
faba-153	366	5	research	research	NOUN
faba-153	366	6	in	in	ADP
faba-153	366	7	management	management	NOUN
faba-153	366	8	,	,	PUNCT
faba-153	366	9	5(2	5(2	NUM
faba-153	366	10	)	)	PUNCT
faba-153	366	11	,	,	PUNCT
faba-153	366	12	pp	pp	PROPN
faba-153	366	13	.	.	PUNCT
faba-153	367	1	18	18	NUM
faba-153	367	2	-	-	SYM
faba-153	367	3	27	27	NUM
faba-153	367	4	.	.	PUNCT
faba-153	368	1	twum	twum	NOUN
faba-153	368	2	,	,	PUNCT
faba-153	368	3	k.	k.	PROPN
faba-153	368	4	k.	k.	PROPN
faba-153	368	5	,	,	PUNCT
faba-153	368	6	m.	m.	PROPN
faba-153	368	7	k.	k.	PROPN
faba-153	368	8	amaniampong	amaniampong	PROPN
faba-153	368	9	,	,	PUNCT
faba-153	368	10	e.	e.	PROPN
faba-153	368	11	n.	n.	PROPN
faba-153	368	12	assabil	assabil	PROPN
faba-153	368	13	,	,	PUNCT
faba-153	368	14	m.	m.	NOUN
faba-153	368	15	a.	a.	NOUN
faba-153	368	16	adombire	adombire	PROPN
faba-153	368	17	,	,	PUNCT
faba-153	368	18	d.	d.	PROPN
faba-153	368	19	edisi	edisi	VERB
faba-153	368	20	,	,	PUNCT
faba-153	368	21	and	and	CCONJ
faba-153	368	22	c.	c.	PROPN
faba-153	368	23	akuetteh	akuetteh	NOUN
faba-153	368	24	.	.	PUNCT
faba-153	369	1	2020	2020	NUM
faba-153	369	2	.	.	PUNCT
faba-153	370	1	tax	tax	NOUN
faba-153	370	2	knowledge	knowledge	NOUN
faba-153	370	3	and	and	CCONJ
faba-153	370	4	tax	tax	NOUN
faba-153	370	5	compliance	compliance	NOUN
faba-153	370	6	of	of	ADP
faba-153	370	7	small	small	ADJ
faba-153	370	8	and	and	CCONJ
faba-153	370	9	medium	medium	ADJ
faba-153	370	10	enterprises	enterprise	NOUN
faba-153	370	11	in	in	ADP
faba-153	370	12	ghana	ghana	PROPN
faba-153	370	13	.	.	PUNCT
faba-153	371	1	southeast	southeast	PROPN
faba-153	371	2	asia	asia	PROPN
faba-153	371	3	journal	journal	PROPN
faba-153	371	4	of	of	ADP
faba-153	371	5	contemporary	contemporary	PROPN
faba-153	371	6	business	business	NOUN
faba-153	371	7	,	,	PUNCT
faba-153	371	8	economics	economic	NOUN
faba-153	371	9	and	and	CCONJ
faba-153	371	10	law	law	NOUN
faba-153	371	11	,	,	PUNCT
faba-153	371	12	21(5	21(5	NUM
faba-153	371	13	)	)	PUNCT
faba-153	371	14	,	,	PUNCT
faba-153	371	15	pp	pp	PROPN
faba-153	371	16	.	.	PUNCT
faba-153	372	1	222	222	NUM
faba-153	372	2	-	-	SYM
faba-153	372	3	231	231	NUM
faba-153	372	4	.	.	PUNCT
faba-153	372	5	wadesango	wadesango	NOUN
faba-153	372	6	,	,	PUNCT
faba-153	372	7	n.	n.	NOUN
faba-153	372	8	,	,	PUNCT
faba-153	372	9	and	and	CCONJ
faba-153	372	10	n.	n.	PROPN
faba-153	372	11	mwandambira	mwandambira	PROPN
faba-153	372	12	.	.	PUNCT
faba-153	373	1	2018	2018	NUM
faba-153	373	2	.	.	PUNCT
faba-153	374	1	evaluating	evaluate	VERB
faba-153	374	2	the	the	DET
faba-153	374	3	impact	impact	NOUN
faba-153	374	4	of	of	ADP
faba-153	374	5	tax	tax	NOUN
faba-153	374	6	knowledge	knowledge	NOUN
faba-153	374	7	on	on	ADP
faba-153	374	8	tax	tax	NOUN
faba-153	374	9	compliance	compliance	NOUN
faba-153	374	10	among	among	ADP
faba-153	374	11	small	small	ADJ
faba-153	374	12	medium	medium	ADJ
faba-153	374	13	enterprises	enterprise	NOUN
faba-153	374	14	in	in	ADP
faba-153	374	15	a	a	DET
faba-153	374	16	developing	develop	VERB
faba-153	374	17	country	country	NOUN
faba-153	374	18	.	.	PUNCT
faba-153	375	1	academy	academy	PROPN
faba-153	375	2	of	of	ADP
faba-153	375	3	accounting	accounting	PROPN
faba-153	375	4	and	and	CCONJ
faba-153	375	5	financial	financial	ADJ
faba-153	375	6	studies	study	NOUN
faba-153	375	7	journal	journal	NOUN
faba-153	375	8	,	,	PUNCT
faba-153	375	9	22(6	22(6	NUM
faba-153	375	10	)	)	PUNCT
faba-153	375	11	,	,	PUNCT
faba-153	375	12	pp	pp	PROPN
faba-153	375	13	.	.	PUNCT
faba-153	376	1	1	1	NUM
faba-153	376	2	-	-	SYM
faba-153	376	3	16	16	NUM
faba-153	376	4	.	.	PUNCT
faba-153	377	1	young	young	ADJ
faba-153	377	2	t.	t.	PROPN
faba-153	377	3	j.	j.	PROPN
faba-153	378	1	(	(	PUNCT
faba-153	378	2	2016	2016	NUM
faba-153	378	3	)	)	PUNCT
faba-153	378	4	.	.	PUNCT
faba-153	379	1	‘	'	PUNCT
faba-153	379	2	questionnaires	questionnaire	NOUN
faba-153	379	3	and	and	CCONJ
faba-153	379	4	surveys	survey	NOUN
faba-153	379	5	’	'	PUNCT
faba-153	379	6	.	.	PUNCT
faba-153	380	1	in	in	ADP
faba-153	380	2	zhu	zhu	PROPN
faba-153	380	3	hua	hua	PROPN
faba-153	380	4	,	,	PUNCT
faba-153	380	5	ed	ed	PROPN
faba-153	380	6	.	.	PUNCT
faba-153	381	1	research	research	NOUN
faba-153	381	2	methods	method	NOUN
faba-153	381	3	in	in	ADP
faba-153	381	4	intercultural	intercultural	ADJ
faba-153	381	5	communication	communication	NOUN
faba-153	381	6	:	:	PUNCT
faba-153	381	7	a	a	DET
faba-153	381	8	practical	practical	ADJ
faba-153	381	9	guide	guide	NOUN
faba-153	381	10	.	.	PUNCT
faba-153	382	1	oxford	oxford	NOUN
faba-153	382	2	:	:	PUNCT
faba-153	382	3	wiley	wiley	PROPN
faba-153	382	4	,	,	PUNCT
faba-153	382	5	pp	pp	PROPN
faba-153	382	6	.	.	PUNCT
faba-153	383	1	165	165	NUM
faba-153	383	2	-	-	SYM
faba-153	383	3	180	180	NUM
faba-153	383	4	.	.	PUNCT
faba-153	384	1	appendix	appendix	VERB
faba-153	384	2	36	36	NUM
faba-153	384	3	%	%	NOUN
faba-153	384	4	63	63	NUM
faba-153	384	5	%	%	NOUN
faba-153	384	6	1	1	NUM
faba-153	384	7	%	%	NOUN
faba-153	384	8	male	male	ADJ
faba-153	384	9	female	female	ADJ
faba-153	384	10	prefer	prefer	NOUN
faba-153	384	11	not	not	PART
faba-153	384	12	to	to	PART
faba-153	384	13	say	say	VERB
faba-153	384	14	gender	gender	NOUN
faba-153	384	15	4	4	NUM
faba-153	384	16	%	%	NOUN
faba-153	384	17	26	26	NUM
faba-153	384	18	%	%	NOUN
faba-153	384	19	69	69	NUM
faba-153	384	20	%	%	NOUN
faba-153	384	21	1	1	NUM
faba-153	384	22	%	%	NOUN
faba-153	384	23	education	education	NOUN
faba-153	384	24	28	28	NUM
faba-153	384	25	%	%	NOUN
faba-153	384	26	60	60	NUM
faba-153	384	27	%	%	NOUN
faba-153	384	28	9	9	NUM
faba-153	384	29	%	%	NOUN
faba-153	384	30	0	0	NUM
faba-153	384	31	%	%	NOUN
faba-153	384	32	1	1	NUM
faba-153	384	33	%	%	NOUN
faba-153	384	34	1	1	NUM
faba-153	384	35	%	%	NOUN
faba-153	384	36	18	18	NUM
faba-153	384	37	24	24	NUM
faba-153	384	38	25	25	NUM
faba-153	384	39	34	34	NUM
faba-153	384	40	35	35	NUM
faba-153	384	41	44	44	NUM
faba-153	384	42	45	45	NUM
faba-153	384	43	54	54	NUM
faba-153	384	44	55	55	NUM
faba-153	384	45	64	64	NUM
faba-153	384	46	65	65	NUM
faba-153	384	47	or	or	CCONJ
faba-153	384	48	older	old	ADJ
faba-153	384	49	age	age	NOUN
faba-153	384	50	5	5	NUM
faba-153	384	51	%	%	NOUN
faba-153	384	52	74	74	NUM
faba-153	384	53	%	%	NOUN
faba-153	384	54	21	21	NUM
faba-153	384	55	%	%	NOUN
faba-153	384	56	self	self	NOUN
faba-153	384	57	employed	employ	VERB
faba-153	384	58	employed	employ	VERB
faba-153	384	59	unemployed	unemployed	ADJ
faba-153	384	60	employment	employment	NOUN
faba-153	384	61	status	status	NOUN
faba-153	384	62	baneng	baneng	PROPN
faba-153	384	63	naape	naape	NOUN
faba-153	384	64	/	/	SYM
faba-153	384	65	finance	finance	NOUN
faba-153	384	66	,	,	PUNCT
faba-153	384	67	accounting	accounting	NOUN
faba-153	384	68	and	and	CCONJ
faba-153	384	69	business	business	NOUN
faba-153	384	70	analysis	analysis	NOUN
faba-153	384	71	,	,	PUNCT
faba-153	384	72	volume	volume	NOUN
faba-153	384	73	5	5	NUM
faba-153	384	74	,	,	PUNCT
faba-153	384	75	issue	issue	NOUN
faba-153	384	76	1	1	NUM
faba-153	384	77	,	,	PUNCT
faba-153	384	78	2023	2023	NUM
faba-153	384	79	26	26	NUM
faba-153	384	80	10	10	NUM
faba-153	384	81	%	%	NOUN
faba-153	384	82	49	49	NUM
faba-153	384	83	%	%	NOUN
faba-153	384	84	1	1	NUM
faba-153	384	85	%	%	NOUN
faba-153	384	86	40	40	NUM
faba-153	384	87	%	%	NOUN
faba-153	384	88	unfair	unfair	ADJ
faba-153	384	89	tax	tax	NOUN
faba-153	384	90	system	system	NOUN
faba-153	384	91	taxes	taxis	NOUN
faba-153	384	92	are	be	AUX
faba-153	384	93	too	too	ADV
faba-153	384	94	high	high	ADJ
faba-153	385	1	i	i	PRON
faba-153	385	2	know	know	VERB
faba-153	385	3	i	i	PRON
faba-153	385	4	wo	will	AUX
faba-153	385	5	n't	not	PART
faba-153	385	6	get	get	AUX
faba-153	385	7	caught	catch	VERB
faba-153	385	8	the	the	DET
faba-153	385	9	government	government	NOUN
faba-153	385	10	steals	steal	VERB
faba-153	385	11	tax	tax	NOUN
faba-153	385	12	money	money	NOUN
faba-153	385	13	reasons	reason	NOUN
faba-153	385	14	for	for	ADP
faba-153	385	15	evasion	evasion	NOUN
faba-153	385	16	3	3	NUM
faba-153	385	17	%	%	NOUN
faba-153	385	18	7	7	NUM
faba-153	385	19	%	%	NOUN
faba-153	385	20	46	46	NUM
faba-153	385	21	%	%	NOUN
faba-153	385	22	28	28	NUM
faba-153	385	23	%	%	NOUN
faba-153	385	24	15	15	NUM
faba-153	385	25	%	%	NOUN
faba-153	385	26	very	very	ADV
faba-153	385	27	easy	easy	ADV
faba-153	385	28	easy	easy	ADJ
faba-153	385	29	neither	neither	CCONJ
faba-153	385	30	easy	easy	ADJ
faba-153	385	31	nor	nor	CCONJ
faba-153	385	32	difficult	difficult	ADJ
faba-153	385	33	difficult	difficult	ADJ
faba-153	385	34	very	very	ADV
faba-153	385	35	difficult	difficult	ADJ
faba-153	385	36	ease	ease	NOUN
faba-153	385	37	of	of	ADP
faba-153	385	38	evasion	evasion	NOUN
faba-153	385	39	19	19	NUM
faba-153	385	40	%	%	NOUN
faba-153	385	41	81	81	NUM
faba-153	385	42	%	%	NOUN
faba-153	386	1	no	no	INTJ
faba-153	386	2	yes	yes	INTJ
faba-153	386	3	knowledge	knowledge	NOUN
faba-153	386	4	on	on	ADP
faba-153	386	5	tax	tax	NOUN
faba-153	386	6	types	type	NOUN
faba-153	386	7	42	42	NUM
faba-153	386	8	%	%	NOUN
faba-153	387	1	58	58	NUM
faba-153	387	2	%	%	NOUN
faba-153	388	1	no	no	INTJ
faba-153	388	2	yes	yes	INTJ
faba-153	388	3	tax	tax	NOUN
faba-153	388	4	calculation	calculation	NOUN
faba-153	388	5	knowledge	knowledge	NOUN
faba-153	388	6	41	41	NUM
faba-153	388	7	%	%	NOUN
faba-153	388	8	59	59	NUM
faba-153	388	9	%	%	NOUN
faba-153	389	1	no	no	INTJ
faba-153	389	2	yes	yes	INTJ
faba-153	389	3	tax	tax	NOUN
faba-153	389	4	payment	payment	NOUN
faba-153	389	5	knowledge	knowledge	NOUN
faba-153	389	6	37	37	NUM
faba-153	389	7	%	%	NOUN
faba-153	389	8	63	63	NUM
faba-153	389	9	%	%	NOUN
faba-153	390	1	no	no	INTJ
faba-153	390	2	yes	yes	INTJ
faba-153	390	3	knowledge	knowledge	NOUN
faba-153	390	4	on	on	ADP
faba-153	390	5	tax	tax	NOUN
faba-153	390	6	penalties	penalty	NOUN
faba-153	390	7	baneng	baneng	NOUN
faba-153	390	8	naape	naape	NOUN
faba-153	390	9	/	/	SYM
faba-153	390	10	finance	finance	NOUN
faba-153	390	11	,	,	PUNCT
faba-153	390	12	accounting	accounting	NOUN
faba-153	390	13	and	and	CCONJ
faba-153	390	14	business	business	NOUN
faba-153	390	15	analysis	analysis	NOUN
faba-153	390	16	,	,	PUNCT
faba-153	390	17	volume	volume	NOUN
faba-153	390	18	5	5	NUM
faba-153	390	19	,	,	PUNCT
faba-153	390	20	issue	issue	NOUN
faba-153	390	21	1	1	NUM
faba-153	390	22	,	,	PUNCT
faba-153	390	23	2023	2023	NUM
faba-153	390	24	27	27	NUM
faba-153	390	25	level	level	NOUN
faba-153	390	26	of	of	ADP
faba-153	390	27	corruption	corruption	NOUN
faba-153	390	28	trust	trust	NOUN
faba-153	390	29	in	in	ADP
faba-153	390	30	government	government	NOUN
faba-153	390	31	state	state	NOUN
faba-153	390	32	of	of	ADP
faba-153	390	33	democracy	democracy	NOUN
faba-153	391	1	yes	yes	INTJ
faba-153	391	2	5	5	NUM
faba-153	391	3	%	%	NOUN
faba-153	391	4	4	4	NUM
faba-153	391	5	%	%	NOUN
faba-153	391	6	27	27	NUM
faba-153	391	7	%	%	NOUN
faba-153	391	8	no	no	DET
faba-153	391	9	95	95	NUM
faba-153	391	10	%	%	NOUN
faba-153	391	11	96	96	NUM
faba-153	391	12	%	%	NOUN
faba-153	391	13	73	73	NUM
faba-153	391	14	%	%	NOUN
faba-153	391	15	95	95	NUM
faba-153	391	16	%	%	NOUN
faba-153	391	17	96	96	NUM
faba-153	391	18	%	%	NOUN
faba-153	391	19	73	73	NUM
faba-153	391	20	%	%	NOUN
faba-153	391	21	do	do	AUX
faba-153	391	22	the	the	DET
faba-153	391	23	following	following	NOUN
faba-153	391	24	encourage	encourage	VERB
faba-153	391	25	you	you	PRON
faba-153	391	26	to	to	PART
faba-153	391	27	be	be	AUX
faba-153	391	28	tax	tax	NOUN
faba-153	391	29	compliant	compliant	NOUN
faba-153	391	30	63	63	NUM
faba-153	391	31	%	%	NOUN
faba-153	391	32	37	37	NUM
faba-153	391	33	%	%	NOUN
faba-153	391	34	no	no	INTJ
faba-153	391	35	yes	yes	INTJ
faba-153	391	36	social	social	ADJ
faba-153	391	37	influence	influence	NOUN