id	sid	tid	token	lemma	pos
gojar-3947	1	1	global	global	ADJ
gojar-3947	1	2	online	online	PROPN
gojar-3947	1	3	journal	journal	PROPN
gojar-3947	1	4	of	of	ADP
gojar-3947	1	5	academic	academic	ADJ
gojar-3947	1	6	research	research	NOUN
gojar-3947	1	7	(	(	PUNCT
gojar-3947	1	8	gojar	gojar	NOUN
gojar-3947	1	9	)	)	PUNCT
gojar-3947	1	10	,	,	PUNCT
gojar-3947	1	11	vol	vol	NOUN
gojar-3947	1	12	.	.	PROPN
gojar-3947	1	13	2	2	NUM
gojar-3947	1	14	,	,	PUNCT
gojar-3947	1	15	no	no	INTJ
gojar-3947	1	16	.	.	NOUN
gojar-3947	1	17	4	4	NUM
gojar-3947	1	18	sep	sep	PROPN
gojar-3947	1	19	-	-	PUNCT
gojar-3947	1	20	oct	oct	PROPN
gojar-3947	1	21	2023	2023	NUM
gojar-3947	1	22	global	global	PROPN
gojar-3947	1	23	online	online	PROPN
gojar-3947	1	24	journal	journal	PROPN
gojar-3947	1	25	of	of	ADP
gojar-3947	1	26	academic	academic	ADJ
gojar-3947	1	27	research	research	NOUN
gojar-3947	1	28	(	(	PUNCT
gojar-3947	1	29	gojar	gojar	NOUN
gojar-3947	1	30	)	)	PUNCT
gojar-3947	1	31	,	,	PUNCT
gojar-3947	1	32	vol	vol	NOUN
gojar-3947	1	33	.	.	PROPN
gojar-3947	1	34	2	2	NUM
gojar-3947	1	35	,	,	PUNCT
gojar-3947	1	36	no	no	INTJ
gojar-3947	1	37	.	.	NOUN
gojar-3947	1	38	4	4	NUM
gojar-3947	1	39	sep	sep	PROPN
gojar-3947	1	40	-	-	PUNCT
gojar-3947	1	41	oct	oct	PROPN
gojar-3947	1	42	2023	2023	NUM
gojar-3947	1	43	7	7	NUM
gojar-3947	1	44	the	the	DET
gojar-3947	1	45	impact	impact	NOUN
gojar-3947	1	46	of	of	ADP
gojar-3947	1	47	multiple	multiple	ADJ
gojar-3947	1	48	taxation	taxation	NOUN
gojar-3947	1	49	on	on	ADP
gojar-3947	1	50	the	the	DET
gojar-3947	1	51	efficiency	efficiency	NOUN
gojar-3947	1	52	of	of	ADP
gojar-3947	1	53	selected	select	VERB
gojar-3947	1	54	smes	sme	NOUN
gojar-3947	1	55	in	in	ADP
gojar-3947	1	56	enugu	enugu	PROPN
gojar-3947	1	57	state	state	PROPN
gojar-3947	1	58	,	,	PUNCT
gojar-3947	1	59	nigeria	nigeria	PROPN
gojar-3947	1	60	by	by	ADP
gojar-3947	1	61	anthonia	anthonia	PROPN
gojar-3947	1	62	onyinye	onyinye	PROPN
gojar-3947	1	63	ilodigwe	ilodigwe	VERB
gojar-3947	1	64	abstract	abstract	ADJ
gojar-3947	1	65	small	small	ADJ
gojar-3947	1	66	and	and	CCONJ
gojar-3947	1	67	medium	medium	ADJ
gojar-3947	1	68	-	-	PUNCT
gojar-3947	1	69	sized	sized	ADJ
gojar-3947	1	70	enterprises	enterprise	NOUN
gojar-3947	1	71	(	(	PUNCT
gojar-3947	1	72	smes	sme	NOUN
gojar-3947	1	73	)	)	PUNCT
gojar-3947	1	74	are	be	AUX
gojar-3947	1	75	entities	entity	NOUN
gojar-3947	1	76	that	that	PRON
gojar-3947	1	77	contribute	contribute	VERB
gojar-3947	1	78	to	to	ADP
gojar-3947	1	79	the	the	DET
gojar-3947	1	80	overall	overall	ADJ
gojar-3947	1	81	growth	growth	NOUN
gojar-3947	1	82	and	and	CCONJ
gojar-3947	1	83	economic	economic	ADJ
gojar-3947	1	84	development	development	NOUN
gojar-3947	1	85	of	of	ADP
gojar-3947	1	86	a	a	DET
gojar-3947	1	87	country	country	NOUN
gojar-3947	1	88	.	.	PUNCT
gojar-3947	2	1	however	however	ADV
gojar-3947	2	2	,	,	PUNCT
gojar-3947	2	3	multiple	multiple	ADJ
gojar-3947	2	4	taxation	taxation	NOUN
gojar-3947	2	5	has	have	AUX
gojar-3947	2	6	been	be	AUX
gojar-3947	2	7	found	find	VERB
gojar-3947	2	8	to	to	PART
gojar-3947	2	9	hinder	hinder	VERB
gojar-3947	2	10	the	the	DET
gojar-3947	2	11	production	production	NOUN
gojar-3947	2	12	activities	activity	NOUN
gojar-3947	2	13	as	as	ADV
gojar-3947	2	14	well	well	ADV
gojar-3947	2	15	as	as	ADP
gojar-3947	2	16	the	the	DET
gojar-3947	2	17	efficiency	efficiency	NOUN
gojar-3947	2	18	of	of	ADP
gojar-3947	2	19	smes	sme	NOUN
gojar-3947	2	20	.	.	PUNCT
gojar-3947	3	1	this	this	DET
gojar-3947	3	2	study	study	NOUN
gojar-3947	3	3	investigated	investigate	VERB
gojar-3947	3	4	the	the	DET
gojar-3947	3	5	impact	impact	NOUN
gojar-3947	3	6	of	of	ADP
gojar-3947	3	7	multiple	multiple	ADJ
gojar-3947	3	8	taxation	taxation	NOUN
gojar-3947	3	9	on	on	ADP
gojar-3947	3	10	the	the	DET
gojar-3947	3	11	efficiency	efficiency	NOUN
gojar-3947	3	12	of	of	ADP
gojar-3947	3	13	selected	select	VERB
gojar-3947	3	14	smes	sme	NOUN
gojar-3947	3	15	in	in	ADP
gojar-3947	3	16	enugu	enugu	PROPN
gojar-3947	3	17	state	state	PROPN
gojar-3947	3	18	,	,	PUNCT
gojar-3947	3	19	nigeria	nigeria	PROPN
gojar-3947	3	20	.	.	PUNCT
gojar-3947	4	1	the	the	DET
gojar-3947	4	2	study	study	NOUN
gojar-3947	4	3	was	be	AUX
gojar-3947	4	4	based	base	VERB
gojar-3947	4	5	on	on	ADP
gojar-3947	4	6	three	three	NUM
gojar-3947	4	7	objectives	objective	NOUN
gojar-3947	4	8	and	and	CCONJ
gojar-3947	4	9	two	two	NUM
gojar-3947	4	10	hypotheses	hypothesis	NOUN
gojar-3947	4	11	.	.	PUNCT
gojar-3947	5	1	the	the	DET
gojar-3947	5	2	study	study	NOUN
gojar-3947	5	3	is	be	AUX
gojar-3947	5	4	a	a	DET
gojar-3947	5	5	survey	survey	NOUN
gojar-3947	5	6	and	and	CCONJ
gojar-3947	5	7	made	make	VERB
gojar-3947	5	8	use	use	NOUN
gojar-3947	5	9	of	of	ADP
gojar-3947	5	10	questionnaire	questionnaire	NOUN
gojar-3947	5	11	schedule	schedule	NOUN
gojar-3947	5	12	.	.	PUNCT
gojar-3947	6	1	the	the	DET
gojar-3947	6	2	population	population	NOUN
gojar-3947	6	3	of	of	ADP
gojar-3947	6	4	the	the	DET
gojar-3947	6	5	study	study	NOUN
gojar-3947	6	6	was	be	AUX
gojar-3947	6	7	17,498	17,498	NUM
gojar-3947	6	8	registered	register	VERB
gojar-3947	6	9	smes	sme	NOUN
gojar-3947	6	10	from	from	ADP
gojar-3947	6	11	which	which	PRON
gojar-3947	6	12	204	204	NUM
gojar-3947	6	13	were	be	AUX
gojar-3947	6	14	selected	select	VERB
gojar-3947	6	15	as	as	ADP
gojar-3947	6	16	sample	sample	NOUN
gojar-3947	6	17	using	use	VERB
gojar-3947	6	18	taro	taro	NOUN
gojar-3947	6	19	yamane	yamane	ADJ
gojar-3947	6	20	statistical	statistical	ADJ
gojar-3947	6	21	formula	formula	NOUN
gojar-3947	6	22	.	.	PUNCT
gojar-3947	7	1	statistical	statistical	ADJ
gojar-3947	7	2	package	package	NOUN
gojar-3947	7	3	for	for	ADP
gojar-3947	7	4	social	social	ADJ
gojar-3947	7	5	sciences	science	NOUN
gojar-3947	7	6	(	(	PUNCT
gojar-3947	7	7	spss	spss	PROPN
gojar-3947	7	8	)	)	PUNCT
gojar-3947	7	9	was	be	AUX
gojar-3947	7	10	used	use	VERB
gojar-3947	7	11	to	to	PART
gojar-3947	7	12	process	process	VERB
gojar-3947	7	13	the	the	DET
gojar-3947	7	14	data	datum	NOUN
gojar-3947	7	15	collected	collect	VERB
gojar-3947	7	16	for	for	ADP
gojar-3947	7	17	the	the	DET
gojar-3947	7	18	study	study	NOUN
gojar-3947	7	19	.	.	PUNCT
gojar-3947	8	1	data	datum	NOUN
gojar-3947	8	2	analysis	analysis	NOUN
gojar-3947	8	3	was	be	AUX
gojar-3947	8	4	done	do	VERB
gojar-3947	8	5	using	use	VERB
gojar-3947	8	6	descriptive	descriptive	ADJ
gojar-3947	8	7	statistics	statistic	NOUN
gojar-3947	8	8	(	(	PUNCT
gojar-3947	8	9	frequency	frequency	NOUN
gojar-3947	8	10	tables	table	NOUN
gojar-3947	8	11	and	and	CCONJ
gojar-3947	8	12	chi	chi	ADJ
gojar-3947	8	13	-	-	PUNCT
gojar-3947	8	14	square	square	ADJ
gojar-3947	8	15	inferential	inferential	ADJ
gojar-3947	8	16	statistics	statistic	NOUN
gojar-3947	8	17	were	be	AUX
gojar-3947	8	18	used	use	VERB
gojar-3947	8	19	to	to	PART
gojar-3947	8	20	test	test	VERB
gojar-3947	8	21	the	the	DET
gojar-3947	8	22	study	study	NOUN
gojar-3947	8	23	hypotheses	hypothesis	NOUN
gojar-3947	8	24	)	)	PUNCT
gojar-3947	8	25	.	.	PUNCT
gojar-3947	9	1	result	result	VERB
gojar-3947	9	2	from	from	ADP
gojar-3947	9	3	the	the	DET
gojar-3947	9	4	study	study	NOUN
gojar-3947	9	5	showed	show	VERB
gojar-3947	9	6	that	that	SCONJ
gojar-3947	9	7	multiple	multiple	ADJ
gojar-3947	9	8	taxation	taxation	NOUN
gojar-3947	9	9	makes	make	VERB
gojar-3947	9	10	it	it	PRON
gojar-3947	9	11	difficult	difficult	ADJ
gojar-3947	9	12	for	for	SCONJ
gojar-3947	9	13	smes	sme	NOUN
gojar-3947	9	14	to	to	PART
gojar-3947	9	15	carry	carry	VERB
gojar-3947	9	16	out	out	ADP
gojar-3947	9	17	their	their	PRON
gojar-3947	9	18	production	production	NOUN
gojar-3947	9	19	activities	activity	NOUN
gojar-3947	9	20	;	;	PUNCT
gojar-3947	9	21	it	it	PRON
gojar-3947	9	22	also	also	ADV
gojar-3947	9	23	reduces	reduce	VERB
gojar-3947	9	24	smes	sme	NOUN
gojar-3947	9	25	production	production	NOUN
gojar-3947	9	26	and	and	CCONJ
gojar-3947	9	27	service	service	NOUN
gojar-3947	9	28	-	-	PUNCT
gojar-3947	9	29	rendering	render	VERB
gojar-3947	9	30	capacity	capacity	NOUN
gojar-3947	9	31	.	.	PUNCT
gojar-3947	10	1	the	the	DET
gojar-3947	10	2	study	study	NOUN
gojar-3947	10	3	also	also	ADV
gojar-3947	10	4	found	find	VERB
gojar-3947	10	5	that	that	SCONJ
gojar-3947	10	6	multiple	multiple	ADJ
gojar-3947	10	7	taxation	taxation	NOUN
gojar-3947	10	8	makes	make	VERB
gojar-3947	10	9	management	management	NOUN
gojar-3947	10	10	of	of	ADP
gojar-3947	10	11	smes	sme	NOUN
gojar-3947	10	12	more	more	ADV
gojar-3947	10	13	difficult	difficult	ADJ
gojar-3947	10	14	.	.	PUNCT
gojar-3947	11	1	based	base	VERB
gojar-3947	11	2	on	on	ADP
gojar-3947	11	3	the	the	DET
gojar-3947	11	4	findings	finding	NOUN
gojar-3947	11	5	of	of	ADP
gojar-3947	11	6	the	the	DET
gojar-3947	11	7	study	study	NOUN
gojar-3947	11	8	,	,	PUNCT
gojar-3947	11	9	it	it	PRON
gojar-3947	11	10	was	be	AUX
gojar-3947	11	11	recommended	recommend	VERB
gojar-3947	11	12	that	that	SCONJ
gojar-3947	11	13	government	government	NOUN
gojar-3947	11	14	adopting	adopt	VERB
gojar-3947	11	15	a	a	DET
gojar-3947	11	16	single	single	ADJ
gojar-3947	11	17	tax	tax	NOUN
gojar-3947	11	18	system	system	NOUN
gojar-3947	11	19	that	that	PRON
gojar-3947	11	20	levy	levy	VERB
gojar-3947	11	21	smes	sme	NOUN
gojar-3947	11	22	based	base	VERB
gojar-3947	11	23	on	on	ADP
gojar-3947	11	24	how	how	SCONJ
gojar-3947	11	25	they	they	PRON
gojar-3947	11	26	earn	earn	VERB
gojar-3947	11	27	and	and	CCONJ
gojar-3947	11	28	using	use	VERB
gojar-3947	11	29	the	the	DET
gojar-3947	11	30	taxes	taxis	NOUN
gojar-3947	11	31	for	for	ADP
gojar-3947	11	32	the	the	DET
gojar-3947	11	33	benefit	benefit	NOUN
gojar-3947	11	34	of	of	ADP
gojar-3947	11	35	smes	sme	NOUN
gojar-3947	11	36	will	will	AUX
gojar-3947	11	37	reduce	reduce	VERB
gojar-3947	11	38	the	the	DET
gojar-3947	11	39	problems	problem	NOUN
gojar-3947	11	40	of	of	ADP
gojar-3947	11	41	multiple	multiple	ADJ
gojar-3947	11	42	taxation	taxation	NOUN
gojar-3947	11	43	that	that	PRON
gojar-3947	11	44	affect	affect	VERB
gojar-3947	11	45	the	the	DET
gojar-3947	11	46	production	production	NOUN
gojar-3947	11	47	and	and	CCONJ
gojar-3947	11	48	management	management	NOUN
gojar-3947	11	49	efficiency	efficiency	NOUN
gojar-3947	11	50	of	of	ADP
gojar-3947	11	51	smes	sme	NOUN
gojar-3947	11	52	in	in	ADP
gojar-3947	11	53	enugu	enugu	PROPN
gojar-3947	11	54	state	state	NOUN
gojar-3947	11	55	.	.	PUNCT
gojar-3947	12	1	keywords	keyword	NOUN
gojar-3947	12	2	:	:	PUNCT
gojar-3947	12	3	smes	sme	NOUN
gojar-3947	12	4	,	,	PUNCT
gojar-3947	12	5	taxation	taxation	NOUN
gojar-3947	12	6	,	,	PUNCT
gojar-3947	12	7	multiple	multiple	ADJ
gojar-3947	12	8	taxation	taxation	NOUN
gojar-3947	12	9	,	,	PUNCT
gojar-3947	12	10	efficiency	efficiency	NOUN
gojar-3947	12	11	introduction	introduction	NOUN
gojar-3947	12	12	tax	tax	NOUN
gojar-3947	12	13	is	be	AUX
gojar-3947	12	14	a	a	DET
gojar-3947	12	15	levy	levy	NOUN
gojar-3947	12	16	which	which	PRON
gojar-3947	12	17	is	be	AUX
gojar-3947	12	18	a	a	DET
gojar-3947	12	19	source	source	NOUN
gojar-3947	12	20	of	of	ADP
gojar-3947	12	21	income	income	NOUN
gojar-3947	12	22	to	to	ADP
gojar-3947	12	23	governments	government	NOUN
gojar-3947	12	24	of	of	ADP
gojar-3947	12	25	various	various	ADJ
gojar-3947	12	26	countries	country	NOUN
gojar-3947	12	27	.	.	PUNCT
gojar-3947	13	1	tax	tax	NOUN
gojar-3947	13	2	is	be	AUX
gojar-3947	13	3	levied	levy	VERB
gojar-3947	13	4	on	on	ADP
gojar-3947	13	5	the	the	DET
gojar-3947	13	6	citizens	citizen	NOUN
gojar-3947	13	7	of	of	ADP
gojar-3947	13	8	a	a	DET
gojar-3947	13	9	country	country	NOUN
gojar-3947	13	10	,	,	PUNCT
gojar-3947	13	11	their	their	PRON
gojar-3947	13	12	possessions	possession	NOUN
gojar-3947	13	13	or	or	CCONJ
gojar-3947	13	14	businesses	business	NOUN
gojar-3947	13	15	mainly	mainly	ADV
gojar-3947	13	16	for	for	ADP
gojar-3947	13	17	the	the	DET
gojar-3947	13	18	country	country	NOUN
gojar-3947	13	19	or	or	CCONJ
gojar-3947	13	20	state	state	NOUN
gojar-3947	13	21	to	to	PART
gojar-3947	13	22	generate	generate	VERB
gojar-3947	13	23	income	income	NOUN
gojar-3947	13	24	for	for	ADP
gojar-3947	13	25	government	government	NOUN
gojar-3947	13	26	expenditures	expenditure	NOUN
gojar-3947	13	27	and	and	CCONJ
gojar-3947	13	28	the	the	DET
gojar-3947	13	29	economic	economic	ADJ
gojar-3947	13	30	and	and	CCONJ
gojar-3947	13	31	social	social	ADJ
gojar-3947	13	32	development	development	NOUN
gojar-3947	13	33	of	of	ADP
gojar-3947	13	34	that	that	DET
gojar-3947	13	35	country	country	NOUN
gojar-3947	13	36	or	or	CCONJ
gojar-3947	13	37	state	state	NOUN
gojar-3947	13	38	(	(	PUNCT
gojar-3947	13	39	mieseigha	mieseigha	PROPN
gojar-3947	13	40	&	&	CCONJ
gojar-3947	13	41	ihenyen	ihenyen	PROPN
gojar-3947	13	42	,	,	PUNCT
gojar-3947	13	43	2014	2014	NUM
gojar-3947	13	44	)	)	PUNCT
gojar-3947	13	45	.	.	PUNCT
gojar-3947	14	1	multiple	multiple	ADJ
gojar-3947	14	2	taxation	taxation	NOUN
gojar-3947	14	3	refers	refer	VERB
gojar-3947	14	4	to	to	ADP
gojar-3947	14	5	the	the	DET
gojar-3947	14	6	situation	situation	NOUN
gojar-3947	14	7	where	where	SCONJ
gojar-3947	14	8	the	the	DET
gojar-3947	14	9	same	same	ADJ
gojar-3947	14	10	income	income	NOUN
gojar-3947	14	11	or	or	CCONJ
gojar-3947	14	12	economic	economic	ADJ
gojar-3947	14	13	activity	activity	NOUN
gojar-3947	14	14	is	be	AUX
gojar-3947	14	15	subject	subject	ADJ
gojar-3947	14	16	to	to	ADP
gojar-3947	14	17	taxation	taxation	NOUN
gojar-3947	14	18	by	by	ADP
gojar-3947	14	19	multiple	multiple	ADJ
gojar-3947	14	20	taxing	tax	VERB
gojar-3947	14	21	authorities	authority	NOUN
gojar-3947	14	22	or	or	CCONJ
gojar-3947	14	23	at	at	ADP
gojar-3947	14	24	global	global	ADJ
gojar-3947	14	25	online	online	PROPN
gojar-3947	14	26	journal	journal	PROPN
gojar-3947	14	27	of	of	ADP
gojar-3947	14	28	academic	academic	ADJ
gojar-3947	14	29	research	research	NOUN
gojar-3947	14	30	(	(	PUNCT
gojar-3947	14	31	gojar	gojar	NOUN
gojar-3947	14	32	)	)	PUNCT
gojar-3947	14	33	,	,	PUNCT
gojar-3947	14	34	vol	vol	NOUN
gojar-3947	14	35	.	.	PROPN
gojar-3947	14	36	2	2	NUM
gojar-3947	14	37	,	,	PUNCT
gojar-3947	14	38	no	no	INTJ
gojar-3947	14	39	.	.	NOUN
gojar-3947	14	40	4	4	NUM
gojar-3947	14	41	sep	sep	PROPN
gojar-3947	14	42	-	-	PUNCT
gojar-3947	14	43	oct	oct	PROPN
gojar-3947	14	44	2023	2023	NUM
gojar-3947	14	45	8	8	NUM
gojar-3947	14	46	various	various	ADJ
gojar-3947	14	47	stages	stage	NOUN
gojar-3947	14	48	of	of	ADP
gojar-3947	14	49	production	production	NOUN
gojar-3947	14	50	and	and	CCONJ
gojar-3947	14	51	distribution	distribution	NOUN
gojar-3947	14	52	(	(	PUNCT
gojar-3947	14	53	oseni	oseni	ADJ
gojar-3947	14	54	,	,	PUNCT
gojar-3947	14	55	2014	2014	NUM
gojar-3947	14	56	)	)	PUNCT
gojar-3947	14	57	.	.	PUNCT
gojar-3947	15	1	the	the	DET
gojar-3947	15	2	history	history	NOUN
gojar-3947	15	3	of	of	ADP
gojar-3947	15	4	multiple	multiple	ADJ
gojar-3947	15	5	taxation	taxation	NOUN
gojar-3947	15	6	is	be	AUX
gojar-3947	15	7	a	a	DET
gojar-3947	15	8	complex	complex	ADJ
gojar-3947	15	9	one	one	NOUN
gojar-3947	15	10	,	,	PUNCT
gojar-3947	15	11	with	with	ADP
gojar-3947	15	12	various	various	ADJ
gojar-3947	15	13	forms	form	NOUN
gojar-3947	15	14	of	of	ADP
gojar-3947	15	15	taxation	taxation	NOUN
gojar-3947	15	16	emerging	emerge	VERB
gojar-3947	15	17	and	and	CCONJ
gojar-3947	15	18	evolving	evolve	VERB
gojar-3947	15	19	over	over	ADP
gojar-3947	15	20	centuries	century	NOUN
gojar-3947	15	21	.	.	PUNCT
gojar-3947	16	1	in	in	ADP
gojar-3947	16	2	ancient	ancient	ADJ
gojar-3947	16	3	civilizations	civilization	NOUN
gojar-3947	16	4	,	,	PUNCT
gojar-3947	16	5	such	such	ADJ
gojar-3947	16	6	as	as	ADP
gojar-3947	16	7	egypt	egypt	PROPN
gojar-3947	16	8	,	,	PUNCT
gojar-3947	16	9	greece	greece	PROPN
gojar-3947	16	10	,	,	PUNCT
gojar-3947	16	11	and	and	CCONJ
gojar-3947	16	12	rome	rome	PROPN
gojar-3947	16	13	,	,	PUNCT
gojar-3947	16	14	taxes	taxis	NOUN
gojar-3947	16	15	were	be	AUX
gojar-3947	16	16	levied	levy	VERB
gojar-3947	16	17	on	on	ADP
gojar-3947	16	18	land	land	NOUN
gojar-3947	16	19	,	,	PUNCT
gojar-3947	16	20	trade	trade	NOUN
gojar-3947	16	21	,	,	PUNCT
gojar-3947	16	22	and	and	CCONJ
gojar-3947	16	23	individuals	individual	NOUN
gojar-3947	16	24	.	.	PUNCT
gojar-3947	17	1	multiple	multiple	ADJ
gojar-3947	17	2	taxes	taxis	NOUN
gojar-3947	17	3	were	be	AUX
gojar-3947	17	4	common	common	ADJ
gojar-3947	17	5	even	even	ADV
gojar-3947	17	6	then	then	ADV
gojar-3947	17	7	,	,	PUNCT
gojar-3947	17	8	with	with	ADP
gojar-3947	17	9	different	different	ADJ
gojar-3947	17	10	rulers	ruler	NOUN
gojar-3947	17	11	and	and	CCONJ
gojar-3947	17	12	regions	region	NOUN
gojar-3947	17	13	imposing	impose	VERB
gojar-3947	17	14	their	their	PRON
gojar-3947	17	15	own	own	ADJ
gojar-3947	17	16	taxes	taxis	NOUN
gojar-3947	17	17	.	.	PUNCT
gojar-3947	18	1	also	also	ADV
gojar-3947	18	2	,	,	PUNCT
gojar-3947	18	3	during	during	ADP
gojar-3947	18	4	the	the	DET
gojar-3947	18	5	feudal	feudal	ADJ
gojar-3947	18	6	era	era	NOUN
gojar-3947	18	7	,	,	PUNCT
gojar-3947	18	8	landowners	landowner	NOUN
gojar-3947	18	9	often	often	ADV
gojar-3947	18	10	imposed	impose	VERB
gojar-3947	18	11	multiple	multiple	ADJ
gojar-3947	18	12	taxes	taxis	NOUN
gojar-3947	18	13	on	on	ADP
gojar-3947	18	14	peasants	peasant	NOUN
gojar-3947	18	15	.	.	PUNCT
gojar-3947	19	1	these	these	DET
gojar-3947	19	2	taxes	taxis	NOUN
gojar-3947	19	3	included	include	VERB
gojar-3947	19	4	rent	rent	NOUN
gojar-3947	19	5	,	,	PUNCT
gojar-3947	19	6	tithes	tithe	NOUN
gojar-3947	19	7	to	to	ADP
gojar-3947	19	8	the	the	DET
gojar-3947	19	9	church	church	NOUN
gojar-3947	19	10	,	,	PUNCT
gojar-3947	19	11	and	and	CCONJ
gojar-3947	19	12	various	various	ADJ
gojar-3947	19	13	feudal	feudal	ADJ
gojar-3947	19	14	obligations	obligation	NOUN
gojar-3947	19	15	,	,	PUNCT
gojar-3947	19	16	leading	lead	VERB
gojar-3947	19	17	to	to	ADP
gojar-3947	19	18	a	a	DET
gojar-3947	19	19	heavy	heavy	ADJ
gojar-3947	19	20	burden	burden	NOUN
gojar-3947	19	21	on	on	ADP
gojar-3947	19	22	the	the	DET
gojar-3947	19	23	common	common	ADJ
gojar-3947	19	24	people	people	NOUN
gojar-3947	19	25	(	(	PUNCT
gojar-3947	19	26	nigamaev	nigamaev	PROPN
gojar-3947	19	27	,	,	PUNCT
gojar-3947	19	28	gapsalamov	gapsalamov	ADJ
gojar-3947	19	29	,	,	PUNCT
gojar-3947	19	30	akhmetshin	akhmetshin	NOUN
gojar-3947	19	31	,	,	PUNCT
gojar-3947	19	32	pavlyuk	pavlyuk	NOUN
gojar-3947	19	33	,	,	PUNCT
gojar-3947	19	34	prodanova	prodanova	PROPN
gojar-3947	19	35	&	&	CCONJ
gojar-3947	19	36	savchenkova	savchenkova	PROPN
gojar-3947	19	37	,	,	PUNCT
gojar-3947	19	38	2018	2018	NUM
gojar-3947	19	39	)	)	PUNCT
gojar-3947	19	40	.	.	PUNCT
gojar-3947	20	1	during	during	ADP
gojar-3947	20	2	the	the	DET
gojar-3947	20	3	colonial	colonial	ADJ
gojar-3947	20	4	period	period	NOUN
gojar-3947	20	5	,	,	PUNCT
gojar-3947	20	6	european	european	ADJ
gojar-3947	20	7	colonial	colonial	ADJ
gojar-3947	20	8	powers	power	NOUN
gojar-3947	20	9	imposed	impose	VERB
gojar-3947	20	10	various	various	ADJ
gojar-3947	20	11	taxes	taxis	NOUN
gojar-3947	20	12	on	on	ADP
gojar-3947	20	13	their	their	PRON
gojar-3947	20	14	colonies	colony	NOUN
gojar-3947	20	15	,	,	PUNCT
gojar-3947	20	16	leading	lead	VERB
gojar-3947	20	17	to	to	ADP
gojar-3947	20	18	multiple	multiple	ADJ
gojar-3947	20	19	forms	form	NOUN
gojar-3947	20	20	of	of	ADP
gojar-3947	20	21	taxation	taxation	NOUN
gojar-3947	20	22	.	.	PUNCT
gojar-3947	21	1	these	these	PRON
gojar-3947	21	2	included	include	VERB
gojar-3947	21	3	trade	trade	NOUN
gojar-3947	21	4	tariffs	tariff	NOUN
gojar-3947	21	5	,	,	PUNCT
gojar-3947	21	6	export	export	NOUN
gojar-3947	21	7	duties	duty	NOUN
gojar-3947	21	8	,	,	PUNCT
gojar-3947	21	9	and	and	CCONJ
gojar-3947	21	10	taxes	taxis	NOUN
gojar-3947	21	11	on	on	ADP
gojar-3947	21	12	indigenous	indigenous	ADJ
gojar-3947	21	13	populations	population	NOUN
gojar-3947	21	14	.	.	PUNCT
gojar-3947	22	1	the	the	DET
gojar-3947	22	2	rise	rise	NOUN
gojar-3947	22	3	of	of	ADP
gojar-3947	22	4	industry	industry	NOUN
gojar-3947	22	5	in	in	ADP
gojar-3947	22	6	the	the	DET
gojar-3947	22	7	18th	18th	ADJ
gojar-3947	22	8	and	and	CCONJ
gojar-3947	22	9	19th	19th	ADJ
gojar-3947	22	10	centuries	century	NOUN
gojar-3947	22	11	also	also	ADV
gojar-3947	22	12	led	lead	VERB
gojar-3947	22	13	to	to	ADP
gojar-3947	22	14	the	the	DET
gojar-3947	22	15	introduction	introduction	NOUN
gojar-3947	22	16	of	of	ADP
gojar-3947	22	17	new	new	ADJ
gojar-3947	22	18	forms	form	NOUN
gojar-3947	22	19	of	of	ADP
gojar-3947	22	20	taxation	taxation	NOUN
gojar-3947	22	21	,	,	PUNCT
gojar-3947	22	22	such	such	ADJ
gojar-3947	22	23	as	as	ADP
gojar-3947	22	24	income	income	NOUN
gojar-3947	22	25	taxes	taxis	NOUN
gojar-3947	22	26	.	.	PUNCT
gojar-3947	23	1	multiple	multiple	ADJ
gojar-3947	23	2	taxes	taxis	NOUN
gojar-3947	23	3	on	on	ADP
gojar-3947	23	4	income	income	NOUN
gojar-3947	23	5	,	,	PUNCT
gojar-3947	23	6	property	property	NOUN
gojar-3947	23	7	,	,	PUNCT
gojar-3947	23	8	and	and	CCONJ
gojar-3947	23	9	goods	good	NOUN
gojar-3947	23	10	emerged	emerge	VERB
gojar-3947	23	11	in	in	ADP
gojar-3947	23	12	many	many	ADJ
gojar-3947	23	13	countries	country	NOUN
gojar-3947	23	14	(	(	PUNCT
gojar-3947	23	15	bush	bush	PROPN
gojar-3947	23	16	&	&	CCONJ
gojar-3947	23	17	maltby	maltby	PROPN
gojar-3947	23	18	,	,	PUNCT
gojar-3947	23	19	2004	2004	NUM
gojar-3947	23	20	;	;	PUNCT
gojar-3947	23	21	cseh	cseh	PROPN
gojar-3947	23	22	&	&	CCONJ
gojar-3947	23	23	varga	varga	PROPN
gojar-3947	23	24	,	,	PUNCT
gojar-3947	23	25	2020	2020	NUM
gojar-3947	23	26	)	)	PUNCT
gojar-3947	23	27	.	.	PUNCT
gojar-3947	24	1	in	in	ADP
gojar-3947	24	2	the	the	DET
gojar-3947	24	3	20th	20th	ADJ
gojar-3947	24	4	century	century	NOUN
gojar-3947	24	5	,	,	PUNCT
gojar-3947	24	6	especially	especially	ADV
gojar-3947	24	7	with	with	ADP
gojar-3947	24	8	the	the	DET
gojar-3947	24	9	expansion	expansion	NOUN
gojar-3947	24	10	of	of	ADP
gojar-3947	24	11	the	the	DET
gojar-3947	24	12	welfare	welfare	NOUN
gojar-3947	24	13	state	state	NOUN
gojar-3947	24	14	and	and	CCONJ
gojar-3947	24	15	globalization	globalization	NOUN
gojar-3947	24	16	,	,	PUNCT
gojar-3947	24	17	tax	tax	NOUN
gojar-3947	24	18	systems	system	NOUN
gojar-3947	24	19	have	have	AUX
gojar-3947	24	20	become	become	VERB
gojar-3947	24	21	even	even	ADV
gojar-3947	24	22	more	more	ADV
gojar-3947	24	23	intricate	intricate	ADJ
gojar-3947	24	24	as	as	ADP
gojar-3947	24	25	multiple	multiple	ADJ
gojar-3947	24	26	layers	layer	NOUN
gojar-3947	24	27	of	of	ADP
gojar-3947	24	28	government	government	NOUN
gojar-3947	24	29	(	(	PUNCT
gojar-3947	24	30	local	local	ADJ
gojar-3947	24	31	,	,	PUNCT
gojar-3947	24	32	state	state	NOUN
gojar-3947	24	33	,	,	PUNCT
gojar-3947	24	34	federal	federal	ADJ
gojar-3947	24	35	)	)	PUNCT
gojar-3947	24	36	often	often	ADV
gojar-3947	24	37	impose	impose	VERB
gojar-3947	24	38	taxes	taxis	NOUN
gojar-3947	24	39	on	on	ADP
gojar-3947	24	40	income	income	NOUN
gojar-3947	24	41	,	,	PUNCT
gojar-3947	24	42	property	property	NOUN
gojar-3947	24	43	,	,	PUNCT
gojar-3947	24	44	sales	sale	NOUN
gojar-3947	24	45	,	,	PUNCT
gojar-3947	24	46	and	and	CCONJ
gojar-3947	24	47	more	more	ADJ
gojar-3947	24	48	.	.	PUNCT
gojar-3947	25	1	additionally	additionally	ADV
gojar-3947	25	2	,	,	PUNCT
gojar-3947	25	3	international	international	ADJ
gojar-3947	25	4	taxation	taxation	NOUN
gojar-3947	25	5	treaties	treaty	NOUN
gojar-3947	25	6	and	and	CCONJ
gojar-3947	25	7	agreements	agreement	NOUN
gojar-3947	25	8	have	have	AUX
gojar-3947	25	9	also	also	ADV
gojar-3947	25	10	added	add	VERB
gojar-3947	25	11	complexity	complexity	NOUN
gojar-3947	25	12	to	to	ADP
gojar-3947	25	13	taxation	taxation	NOUN
gojar-3947	25	14	.	.	PUNCT
gojar-3947	26	1	also	also	ADV
gojar-3947	26	2	,	,	PUNCT
gojar-3947	26	3	the	the	DET
gojar-3947	26	4	rise	rise	NOUN
gojar-3947	26	5	of	of	ADP
gojar-3947	26	6	the	the	DET
gojar-3947	26	7	digital	digital	ADJ
gojar-3947	26	8	economy	economy	NOUN
gojar-3947	26	9	and	and	CCONJ
gojar-3947	26	10	multinational	multinational	ADJ
gojar-3947	26	11	corporations	corporation	NOUN
gojar-3947	26	12	has	have	AUX
gojar-3947	26	13	created	create	VERB
gojar-3947	26	14	challenges	challenge	NOUN
gojar-3947	26	15	in	in	ADP
gojar-3947	26	16	terms	term	NOUN
gojar-3947	26	17	of	of	ADP
gojar-3947	26	18	taxation	taxation	NOUN
gojar-3947	26	19	and	and	CCONJ
gojar-3947	26	20	multiple	multiple	ADJ
gojar-3947	26	21	jurisdictions	jurisdiction	NOUN
gojar-3947	26	22	seek	seek	VERB
gojar-3947	26	23	to	to	PART
gojar-3947	26	24	tax	tax	VERB
gojar-3947	26	25	digital	digital	ADJ
gojar-3947	26	26	services	service	NOUN
gojar-3947	26	27	and	and	CCONJ
gojar-3947	26	28	global	global	ADJ
gojar-3947	26	29	profits	profit	NOUN
gojar-3947	26	30	,	,	PUNCT
gojar-3947	26	31	leading	lead	VERB
gojar-3947	26	32	to	to	ADP
gojar-3947	26	33	debates	debate	NOUN
gojar-3947	26	34	about	about	ADP
gojar-3947	26	35	fair	fair	ADJ
gojar-3947	26	36	and	and	CCONJ
gojar-3947	26	37	effective	effective	ADJ
gojar-3947	26	38	taxation	taxation	NOUN
gojar-3947	26	39	.	.	PUNCT
gojar-3947	27	1	the	the	DET
gojar-3947	27	2	exact	exact	ADJ
gojar-3947	27	3	beginning	beginning	NOUN
gojar-3947	27	4	of	of	ADP
gojar-3947	27	5	different	different	ADJ
gojar-3947	27	6	taxes	taxis	NOUN
gojar-3947	27	7	in	in	ADP
gojar-3947	27	8	nigeria	nigeria	PROPN
gojar-3947	27	9	is	be	AUX
gojar-3947	27	10	somewhat	somewhat	ADV
gojar-3947	27	11	dark	dark	ADJ
gojar-3947	27	12	.	.	PUNCT
gojar-3947	28	1	notwithstanding	notwithstanding	ADP
gojar-3947	28	2	,	,	PUNCT
gojar-3947	28	3	izedonmi	izedonmi	PROPN
gojar-3947	28	4	(	(	PUNCT
gojar-3947	28	5	2010	2010	NUM
gojar-3947	28	6	)	)	PUNCT
gojar-3947	28	7	noticed	notice	VERB
gojar-3947	28	8	that	that	SCONJ
gojar-3947	28	9	numerous	numerous	ADJ
gojar-3947	28	10	tax	tax	NOUN
gojar-3947	28	11	assessments	assessment	NOUN
gojar-3947	28	12	turned	turn	VERB
gojar-3947	28	13	out	out	ADP
gojar-3947	28	14	to	to	PART
gojar-3947	28	15	be	be	AUX
gojar-3947	28	16	more	more	ADV
gojar-3947	28	17	articulated	articulated	ADJ
gojar-3947	28	18	and	and	CCONJ
gojar-3947	28	19	pervasive	pervasive	ADJ
gojar-3947	28	20	in	in	ADP
gojar-3947	28	21	the	the	DET
gojar-3947	28	22	last	last	ADJ
gojar-3947	28	23	part	part	NOUN
gojar-3947	28	24	of	of	ADP
gojar-3947	28	25	the	the	DET
gojar-3947	28	26	1980s	1980	NOUN
gojar-3947	28	27	,	,	PUNCT
gojar-3947	28	28	which	which	PRON
gojar-3947	28	29	coincided	coincide	VERB
gojar-3947	28	30	with	with	ADP
gojar-3947	28	31	the	the	DET
gojar-3947	28	32	period	period	NOUN
gojar-3947	28	33	when	when	SCONJ
gojar-3947	28	34	incomes	income	NOUN
gojar-3947	28	35	accruable	accruable	ADJ
gojar-3947	28	36	to	to	ADP
gojar-3947	28	37	both	both	CCONJ
gojar-3947	28	38	the	the	DET
gojar-3947	28	39	state	state	NOUN
gojar-3947	28	40	and	and	CCONJ
gojar-3947	28	41	local	local	ADJ
gojar-3947	28	42	governments	government	NOUN
gojar-3947	28	43	from	from	ADP
gojar-3947	28	44	the	the	DET
gojar-3947	28	45	central	central	ADJ
gojar-3947	28	46	federal	federal	ADJ
gojar-3947	28	47	authority	authority	NOUN
gojar-3947	28	48	began	begin	VERB
gojar-3947	28	49	to	to	PART
gojar-3947	28	50	continuously	continuously	ADV
gojar-3947	28	51	decline	decline	VERB
gojar-3947	28	52	.	.	PUNCT
gojar-3947	29	1	that	that	DET
gojar-3947	29	2	development	development	NOUN
gojar-3947	29	3	drove	drive	VERB
gojar-3947	29	4	a	a	DET
gojar-3947	29	5	few	few	ADJ
gojar-3947	29	6	state	state	NOUN
gojar-3947	29	7	legislatures	legislature	NOUN
gojar-3947	29	8	and	and	CCONJ
gojar-3947	29	9	numerous	numerous	ADJ
gojar-3947	29	10	local	local	ADJ
gojar-3947	29	11	legislatures	legislature	NOUN
gojar-3947	29	12	to	to	PART
gojar-3947	29	13	look	look	VERB
gojar-3947	29	14	for	for	ADP
gojar-3947	29	15	ways	way	NOUN
gojar-3947	29	16	of	of	ADP
gojar-3947	29	17	generating	generate	VERB
gojar-3947	29	18	revenues	revenue	NOUN
gojar-3947	29	19	internally	internally	ADV
gojar-3947	29	20	,	,	PUNCT
gojar-3947	29	21	which	which	PRON
gojar-3947	29	22	made	make	VERB
gojar-3947	29	23	a	a	DET
gojar-3947	29	24	great	great	ADJ
gojar-3947	29	25	deal	deal	NOUN
gojar-3947	29	26	of	of	ADP
gojar-3947	29	27	them	they	PRON
gojar-3947	29	28	to	to	PART
gojar-3947	29	29	resort	resort	VERB
gojar-3947	29	30	to	to	ADP
gojar-3947	29	31	intoducing	intoduce	VERB
gojar-3947	29	32	a	a	DET
gojar-3947	29	33	variety	variety	NOUN
gojar-3947	29	34	of	of	ADP
gojar-3947	29	35	taxes	taxis	NOUN
gojar-3947	29	36	(	(	PUNCT
gojar-3947	29	37	oboh	oboh	NOUN
gojar-3947	29	38	,	,	PUNCT
gojar-3947	29	39	yeye	yeye	NOUN
gojar-3947	29	40	and	and	CCONJ
gojar-3947	29	41	filibus	filibus	ADJ
gojar-3947	29	42	,	,	PUNCT
gojar-3947	29	43	2013	2013	NUM
gojar-3947	29	44	)	)	PUNCT
gojar-3947	29	45	.	.	PUNCT
gojar-3947	30	1	multiple	multiple	ADJ
gojar-3947	30	2	taxation	taxation	NOUN
gojar-3947	30	3	has	have	AUX
gojar-3947	30	4	permeated	permeate	VERB
gojar-3947	30	5	various	various	ADJ
gojar-3947	30	6	businesses	business	NOUN
gojar-3947	30	7	and	and	CCONJ
gojar-3947	30	8	industries	industry	NOUN
gojar-3947	30	9	in	in	ADP
gojar-3947	30	10	nigeria	nigeria	PROPN
gojar-3947	30	11	and	and	CCONJ
gojar-3947	30	12	smes	smes	PROPN
gojar-3947	30	13	,	,	PUNCT
gojar-3947	30	14	which	which	PRON
gojar-3947	30	15	make	make	VERB
gojar-3947	30	16	up	up	ADP
gojar-3947	30	17	most	most	ADJ
gojar-3947	30	18	of	of	ADP
gojar-3947	30	19	the	the	DET
gojar-3947	30	20	business	business	NOUN
gojar-3947	30	21	endeavours	endeavour	VERB
gojar-3947	30	22	in	in	ADP
gojar-3947	30	23	the	the	DET
gojar-3947	30	24	nigerian	nigerian	ADJ
gojar-3947	30	25	economy	economy	NOUN
gojar-3947	30	26	,	,	PUNCT
gojar-3947	30	27	are	be	AUX
gojar-3947	30	28	not	not	PART
gojar-3947	30	29	exempted	exempt	VERB
gojar-3947	30	30	.	.	PUNCT
gojar-3947	31	1	small	small	ADJ
gojar-3947	31	2	and	and	CCONJ
gojar-3947	31	3	medium	medium	ADJ
gojar-3947	31	4	-	-	PUNCT
gojar-3947	31	5	sized	sized	ADJ
gojar-3947	31	6	enterprises	enterprise	NOUN
gojar-3947	31	7	(	(	PUNCT
gojar-3947	31	8	smes	sme	NOUN
gojar-3947	31	9	)	)	PUNCT
gojar-3947	31	10	are	be	AUX
gojar-3947	31	11	businesses	business	NOUN
gojar-3947	31	12	that	that	PRON
gojar-3947	31	13	fall	fall	VERB
gojar-3947	31	14	within	within	ADP
gojar-3947	31	15	a	a	DET
gojar-3947	31	16	certain	certain	ADJ
gojar-3947	31	17	range	range	NOUN
gojar-3947	31	18	in	in	ADP
gojar-3947	31	19	terms	term	NOUN
gojar-3947	31	20	of	of	ADP
gojar-3947	31	21	their	their	PRON
gojar-3947	31	22	employee	employee	NOUN
gojar-3947	31	23	count	count	NOUN
gojar-3947	31	24	,	,	PUNCT
gojar-3947	31	25	revenue	revenue	NOUN
gojar-3947	31	26	,	,	PUNCT
gojar-3947	31	27	or	or	CCONJ
gojar-3947	31	28	assets	asset	NOUN
gojar-3947	31	29	(	(	PUNCT
gojar-3947	31	30	agwu	agwu	NOUN
gojar-3947	31	31	,	,	PUNCT
gojar-3947	31	32	2014	2014	NUM
gojar-3947	31	33	)	)	PUNCT
gojar-3947	31	34	.	.	PUNCT
gojar-3947	32	1	the	the	DET
gojar-3947	32	2	specific	specific	ADJ
gojar-3947	32	3	criteria	criterion	NOUN
gojar-3947	32	4	for	for	ADP
gojar-3947	32	5	classifying	classify	VERB
gojar-3947	32	6	a	a	DET
gojar-3947	32	7	business	business	NOUN
gojar-3947	32	8	as	as	SCONJ
gojar-3947	32	9	an	an	DET
gojar-3947	32	10	sme	sme	NOUN
gojar-3947	32	11	can	can	AUX
gojar-3947	32	12	vary	vary	VERB
gojar-3947	32	13	by	by	ADP
gojar-3947	32	14	country	country	NOUN
gojar-3947	32	15	and	and	CCONJ
gojar-3947	32	16	industry	industry	NOUN
gojar-3947	32	17	but	but	CCONJ
gojar-3947	32	18	,	,	PUNCT
gojar-3947	32	19	generally	generally	ADV
gojar-3947	32	20	,	,	PUNCT
gojar-3947	32	21	they	they	PRON
gojar-3947	32	22	are	be	AUX
gojar-3947	32	23	smaller	small	ADJ
gojar-3947	32	24	than	than	ADP
gojar-3947	32	25	large	large	ADJ
gojar-3947	32	26	corporations	corporation	NOUN
gojar-3947	32	27	but	but	CCONJ
gojar-3947	32	28	larger	large	ADJ
gojar-3947	32	29	than	than	ADP
gojar-3947	32	30	micro	micro	NOUN
gojar-3947	32	31	-	-	NOUN
gojar-3947	32	32	enterprises	enterprise	NOUN
gojar-3947	32	33	.	.	PUNCT
gojar-3947	33	1	global	global	ADJ
gojar-3947	33	2	online	online	PROPN
gojar-3947	33	3	journal	journal	PROPN
gojar-3947	33	4	of	of	ADP
gojar-3947	33	5	academic	academic	ADJ
gojar-3947	33	6	research	research	NOUN
gojar-3947	33	7	(	(	PUNCT
gojar-3947	33	8	gojar	gojar	NOUN
gojar-3947	33	9	)	)	PUNCT
gojar-3947	33	10	,	,	PUNCT
gojar-3947	33	11	vol	vol	NOUN
gojar-3947	33	12	.	.	PROPN
gojar-3947	33	13	2	2	NUM
gojar-3947	33	14	,	,	PUNCT
gojar-3947	33	15	no	no	INTJ
gojar-3947	33	16	.	.	NOUN
gojar-3947	33	17	4	4	NUM
gojar-3947	33	18	sep	sep	PROPN
gojar-3947	33	19	-	-	PUNCT
gojar-3947	33	20	oct	oct	PROPN
gojar-3947	33	21	2023	2023	NUM
gojar-3947	33	22	9	9	NUM
gojar-3947	33	23	smes	sme	NOUN
gojar-3947	33	24	play	play	VERB
gojar-3947	33	25	a	a	DET
gojar-3947	33	26	significant	significant	ADJ
gojar-3947	33	27	role	role	NOUN
gojar-3947	33	28	in	in	ADP
gojar-3947	33	29	many	many	ADJ
gojar-3947	33	30	economies	economy	NOUN
gojar-3947	33	31	,	,	PUNCT
gojar-3947	33	32	contributing	contribute	VERB
gojar-3947	33	33	to	to	ADP
gojar-3947	33	34	job	job	NOUN
gojar-3947	33	35	creation	creation	NOUN
gojar-3947	33	36	and	and	CCONJ
gojar-3947	33	37	economic	economic	ADJ
gojar-3947	33	38	growth	growth	NOUN
gojar-3947	33	39	.	.	PUNCT
gojar-3947	34	1	in	in	ADP
gojar-3947	34	2	fact	fact	NOUN
gojar-3947	34	3	,	,	PUNCT
gojar-3947	34	4	smes	sme	NOUN
gojar-3947	34	5	are	be	AUX
gojar-3947	34	6	the	the	DET
gojar-3947	34	7	major	major	ADJ
gojar-3947	34	8	contributors	contributor	NOUN
gojar-3947	34	9	to	to	ADP
gojar-3947	34	10	the	the	DET
gojar-3947	34	11	world	world	NOUN
gojar-3947	34	12	's	's	PART
gojar-3947	34	13	economic	economic	ADJ
gojar-3947	34	14	growth	growth	NOUN
gojar-3947	34	15	because	because	SCONJ
gojar-3947	34	16	they	they	PRON
gojar-3947	34	17	are	be	AUX
gojar-3947	34	18	numerous	numerous	ADJ
gojar-3947	34	19	and	and	CCONJ
gojar-3947	34	20	can	can	AUX
gojar-3947	34	21	be	be	AUX
gojar-3947	34	22	found	find	VERB
gojar-3947	34	23	in	in	ADP
gojar-3947	34	24	almost	almost	ADV
gojar-3947	34	25	every	every	PRON
gojar-3947	34	26	corner	corner	NOUN
gojar-3947	34	27	of	of	ADP
gojar-3947	34	28	many	many	ADJ
gojar-3947	34	29	countries	country	NOUN
gojar-3947	34	30	and	and	CCONJ
gojar-3947	34	31	states	state	NOUN
gojar-3947	34	32	.	.	PUNCT
gojar-3947	35	1	despite	despite	SCONJ
gojar-3947	35	2	their	their	PRON
gojar-3947	35	3	contributions	contribution	NOUN
gojar-3947	35	4	,	,	PUNCT
gojar-3947	35	5	smes	sme	NOUN
gojar-3947	35	6	are	be	AUX
gojar-3947	35	7	often	often	ADV
gojar-3947	35	8	faced	face	VERB
gojar-3947	35	9	with	with	ADP
gojar-3947	35	10	unique	unique	ADJ
gojar-3947	35	11	challenges	challenge	NOUN
gojar-3947	35	12	,	,	PUNCT
gojar-3947	35	13	the	the	DET
gojar-3947	35	14	kind	kind	NOUN
gojar-3947	35	15	of	of	ADP
gojar-3947	35	16	problems	problem	NOUN
gojar-3947	35	17	larger	large	ADJ
gojar-3947	35	18	businesses	business	NOUN
gojar-3947	35	19	may	may	AUX
gojar-3947	35	20	not	not	PART
gojar-3947	35	21	be	be	AUX
gojar-3947	35	22	confronted	confront	VERB
gojar-3947	35	23	with	with	ADP
gojar-3947	35	24	.	.	PUNCT
gojar-3947	36	1	in	in	ADP
gojar-3947	36	2	enugu	enugu	PROPN
gojar-3947	36	3	state	state	PROPN
gojar-3947	36	4	,	,	PUNCT
gojar-3947	36	5	smes	sme	NOUN
gojar-3947	36	6	abound	abound	VERB
gojar-3947	36	7	and	and	CCONJ
gojar-3947	36	8	are	be	AUX
gojar-3947	36	9	known	know	VERB
gojar-3947	36	10	to	to	PART
gojar-3947	36	11	encounter	encounter	VERB
gojar-3947	36	12	lots	lot	NOUN
gojar-3947	36	13	of	of	ADP
gojar-3947	36	14	difficulties	difficulty	NOUN
gojar-3947	36	15	,	,	PUNCT
gojar-3947	36	16	including	include	VERB
gojar-3947	36	17	financial	financial	ADJ
gojar-3947	36	18	,	,	PUNCT
gojar-3947	36	19	political	political	ADJ
gojar-3947	36	20	and	and	CCONJ
gojar-3947	36	21	social	social	ADJ
gojar-3947	36	22	ones	one	NOUN
gojar-3947	36	23	.	.	PUNCT
gojar-3947	37	1	however	however	ADV
gojar-3947	37	2	,	,	PUNCT
gojar-3947	37	3	multiple	multiple	ADJ
gojar-3947	37	4	taxation	taxation	NOUN
gojar-3947	37	5	is	be	AUX
gojar-3947	37	6	a	a	DET
gojar-3947	37	7	factor	factor	NOUN
gojar-3947	37	8	that	that	PRON
gojar-3947	37	9	has	have	AUX
gojar-3947	37	10	been	be	AUX
gojar-3947	37	11	found	find	VERB
gojar-3947	37	12	to	to	PART
gojar-3947	37	13	affect	affect	VERB
gojar-3947	37	14	smes	sme	NOUN
gojar-3947	37	15	across	across	ADP
gojar-3947	37	16	many	many	ADJ
gojar-3947	37	17	countries	country	NOUN
gojar-3947	37	18	in	in	ADP
gojar-3947	37	19	the	the	DET
gojar-3947	37	20	world	world	NOUN
gojar-3947	37	21	,	,	PUNCT
gojar-3947	37	22	nigeria	nigeria	PROPN
gojar-3947	37	23	inclusive	inclusive	NOUN
gojar-3947	37	24	,	,	PUNCT
gojar-3947	37	25	and	and	CCONJ
gojar-3947	37	26	this	this	DET
gojar-3947	37	27	study	study	NOUN
gojar-3947	37	28	aims	aim	VERB
gojar-3947	37	29	to	to	PART
gojar-3947	37	30	find	find	VERB
gojar-3947	37	31	out	out	ADP
gojar-3947	37	32	the	the	DET
gojar-3947	37	33	impact	impact	NOUN
gojar-3947	37	34	of	of	ADP
gojar-3947	37	35	multiple	multiple	ADJ
gojar-3947	37	36	taxation	taxation	NOUN
gojar-3947	37	37	on	on	ADP
gojar-3947	37	38	the	the	DET
gojar-3947	37	39	efficiency	efficiency	NOUN
gojar-3947	37	40	of	of	ADP
gojar-3947	37	41	selected	select	VERB
gojar-3947	37	42	smes	sme	NOUN
gojar-3947	37	43	in	in	ADP
gojar-3947	37	44	enugu	enugu	PROPN
gojar-3947	37	45	state	state	PROPN
gojar-3947	37	46	.	.	PUNCT
gojar-3947	38	1	statement	statement	NOUN
gojar-3947	38	2	of	of	ADP
gojar-3947	38	3	the	the	DET
gojar-3947	38	4	problem	problem	NOUN
gojar-3947	38	5	it	it	PRON
gojar-3947	38	6	is	be	AUX
gojar-3947	38	7	in	in	ADP
gojar-3947	38	8	acknowledgment	acknowledgment	NOUN
gojar-3947	38	9	of	of	ADP
gojar-3947	38	10	the	the	DET
gojar-3947	38	11	vital	vital	ADJ
gojar-3947	38	12	role	role	NOUN
gojar-3947	38	13	of	of	ADP
gojar-3947	38	14	smes	sme	NOUN
gojar-3947	38	15	in	in	ADP
gojar-3947	38	16	the	the	DET
gojar-3947	38	17	growth	growth	NOUN
gojar-3947	38	18	of	of	ADP
gojar-3947	38	19	nigeria	nigeria	PROPN
gojar-3947	38	20	’s	’s	PART
gojar-3947	38	21	economy	economy	NOUN
gojar-3947	38	22	that	that	SCONJ
gojar-3947	38	23	various	various	ADJ
gojar-3947	38	24	administrations	administration	NOUN
gojar-3947	38	25	have	have	AUX
gojar-3947	38	26	been	be	AUX
gojar-3947	38	27	offering	offer	VERB
gojar-3947	38	28	incentives	incentive	NOUN
gojar-3947	38	29	to	to	PART
gojar-3947	38	30	boost	boost	VERB
gojar-3947	38	31	sme	sme	ADJ
gojar-3947	38	32	activities	activity	NOUN
gojar-3947	38	33	in	in	ADP
gojar-3947	38	34	the	the	DET
gojar-3947	38	35	country	country	NOUN
gojar-3947	38	36	.	.	PUNCT
gojar-3947	39	1	these	these	DET
gojar-3947	39	2	notwithstanding	notwithstanding	ADV
gojar-3947	39	3	,	,	PUNCT
gojar-3947	39	4	there	there	PRON
gojar-3947	39	5	still	still	ADV
gojar-3947	39	6	remain	remain	VERB
gojar-3947	39	7	impediments	impediment	NOUN
gojar-3947	39	8	to	to	ADP
gojar-3947	39	9	the	the	DET
gojar-3947	39	10	development	development	NOUN
gojar-3947	39	11	of	of	ADP
gojar-3947	39	12	smes	sme	NOUN
gojar-3947	39	13	across	across	ADP
gojar-3947	39	14	the	the	DET
gojar-3947	39	15	country	country	NOUN
gojar-3947	39	16	as	as	SCONJ
gojar-3947	39	17	many	many	ADJ
gojar-3947	39	18	of	of	ADP
gojar-3947	39	19	them	they	PRON
gojar-3947	39	20	fold	fold	VERB
gojar-3947	39	21	up	up	ADP
gojar-3947	39	22	within	within	ADP
gojar-3947	39	23	the	the	DET
gojar-3947	39	24	first	first	ADJ
gojar-3947	39	25	three	three	NUM
gojar-3947	39	26	years	year	NOUN
gojar-3947	39	27	of	of	ADP
gojar-3947	39	28	their	their	PRON
gojar-3947	39	29	start	start	NOUN
gojar-3947	39	30	up	up	ADP
gojar-3947	39	31	(	(	PUNCT
gojar-3947	39	32	lawal	lawal	PROPN
gojar-3947	39	33	&	&	CCONJ
gojar-3947	39	34	aduku	aduku	PROPN
gojar-3947	39	35	,	,	PUNCT
gojar-3947	39	36	2016	2016	NUM
gojar-3947	39	37	)	)	PUNCT
gojar-3947	39	38	.	.	PUNCT
gojar-3947	40	1	momoh	momoh	ADJ
gojar-3947	40	2	(	(	PUNCT
gojar-3947	40	3	2017	2017	NUM
gojar-3947	40	4	)	)	PUNCT
gojar-3947	40	5	observed	observe	VERB
gojar-3947	40	6	that	that	SCONJ
gojar-3947	40	7	over	over	ADP
gojar-3947	40	8	75	75	NUM
gojar-3947	40	9	%	%	NOUN
gojar-3947	40	10	of	of	ADP
gojar-3947	40	11	smes	sme	NOUN
gojar-3947	40	12	in	in	ADP
gojar-3947	40	13	nigeria	nigeria	PROPN
gojar-3947	40	14	die	die	VERB
gojar-3947	40	15	in	in	ADP
gojar-3947	40	16	infancy	infancy	NOUN
gojar-3947	40	17	,	,	PUNCT
gojar-3947	40	18	not	not	PART
gojar-3947	40	19	surviving	survive	VERB
gojar-3947	40	20	beyond	beyond	ADP
gojar-3947	40	21	their	their	PRON
gojar-3947	40	22	4th	4th	ADJ
gojar-3947	40	23	anniversary	anniversary	NOUN
gojar-3947	40	24	due	due	ADP
gojar-3947	40	25	to	to	ADP
gojar-3947	40	26	myriad	myriad	NOUN
gojar-3947	40	27	of	of	ADP
gojar-3947	40	28	challenges	challenge	NOUN
gojar-3947	40	29	that	that	PRON
gojar-3947	40	30	can	can	AUX
gojar-3947	40	31	not	not	PART
gojar-3947	40	32	be	be	AUX
gojar-3947	40	33	remedied	remedie	VERB
gojar-3947	40	34	by	by	ADP
gojar-3947	40	35	the	the	DET
gojar-3947	40	36	operations	operation	NOUN
gojar-3947	40	37	in	in	ADP
gojar-3947	40	38	the	the	DET
gojar-3947	40	39	sector	sector	NOUN
gojar-3947	40	40	.	.	PUNCT
gojar-3947	41	1	recognizing	recognize	VERB
gojar-3947	41	2	one	one	NUM
gojar-3947	41	3	of	of	ADP
gojar-3947	41	4	these	these	DET
gojar-3947	41	5	key	key	ADJ
gojar-3947	41	6	difficulties	difficulty	NOUN
gojar-3947	41	7	,	,	PUNCT
gojar-3947	41	8	kaigama	kaigama	PROPN
gojar-3947	41	9	(	(	PUNCT
gojar-3947	41	10	2016	2016	NUM
gojar-3947	41	11	)	)	PUNCT
gojar-3947	41	12	found	find	VERB
gojar-3947	41	13	that	that	SCONJ
gojar-3947	41	14	various	various	ADJ
gojar-3947	41	15	duty	duty	NOUN
gojar-3947	41	16	forced	force	VERB
gojar-3947	41	17	on	on	ADP
gojar-3947	41	18	smes	sme	NOUN
gojar-3947	41	19	is	be	AUX
gojar-3947	41	20	a	a	DET
gojar-3947	41	21	main	main	ADJ
gojar-3947	41	22	cause	cause	NOUN
gojar-3947	41	23	of	of	ADP
gojar-3947	41	24	the	the	DET
gojar-3947	41	25	early	early	ADJ
gojar-3947	41	26	collapse	collapse	NOUN
gojar-3947	41	27	of	of	ADP
gojar-3947	41	28	these	these	DET
gojar-3947	41	29	organizations	organization	NOUN
gojar-3947	41	30	in	in	ADP
gojar-3947	41	31	nigeria	nigeria	PROPN
gojar-3947	41	32	as	as	ADP
gojar-3947	41	33	taxes	taxis	NOUN
gojar-3947	41	34	,	,	PUNCT
gojar-3947	41	35	both	both	CCONJ
gojar-3947	41	36	legal	legal	ADJ
gojar-3947	41	37	and	and	CCONJ
gojar-3947	41	38	illegal	illegal	ADJ
gojar-3947	41	39	,	,	PUNCT
gojar-3947	41	40	continue	continue	VERB
gojar-3947	41	41	to	to	PART
gojar-3947	41	42	take	take	VERB
gojar-3947	41	43	a	a	DET
gojar-3947	41	44	large	large	ADJ
gojar-3947	41	45	chunk	chunk	NOUN
gojar-3947	41	46	of	of	ADP
gojar-3947	41	47	their	their	PRON
gojar-3947	41	48	earnings	earning	NOUN
gojar-3947	41	49	.	.	PUNCT
gojar-3947	42	1	paying	pay	VERB
gojar-3947	42	2	multiple	multiple	ADJ
gojar-3947	42	3	tax	tax	NOUN
gojar-3947	42	4	and	and	CCONJ
gojar-3947	42	5	other	other	ADJ
gojar-3947	42	6	levies	levy	NOUN
gojar-3947	42	7	dwindle	dwindle	VERB
gojar-3947	42	8	earnings	earning	NOUN
gojar-3947	42	9	by	by	ADP
gojar-3947	42	10	smes	sme	NOUN
gojar-3947	42	11	,	,	PUNCT
gojar-3947	42	12	and	and	CCONJ
gojar-3947	42	13	this	this	PRON
gojar-3947	42	14	adversely	adversely	ADV
gojar-3947	42	15	affects	affect	VERB
gojar-3947	42	16	the	the	DET
gojar-3947	42	17	general	general	ADJ
gojar-3947	42	18	activities	activity	NOUN
gojar-3947	42	19	of	of	ADP
gojar-3947	42	20	smes	sme	NOUN
gojar-3947	42	21	as	as	SCONJ
gojar-3947	42	22	income	income	NOUN
gojar-3947	42	23	gained	gain	VERB
gojar-3947	42	24	by	by	ADP
gojar-3947	42	25	smes	sme	NOUN
gojar-3947	42	26	largely	largely	ADV
gojar-3947	42	27	account	account	VERB
gojar-3947	42	28	for	for	ADP
gojar-3947	42	29	the	the	DET
gojar-3947	42	30	day	day	NOUN
gojar-3947	42	31	-	-	PUNCT
gojar-3947	42	32	to	to	ADP
gojar-3947	42	33	-	-	PUNCT
gojar-3947	42	34	day	day	NOUN
gojar-3947	42	35	running	running	NOUN
gojar-3947	42	36	of	of	ADP
gojar-3947	42	37	their	their	PRON
gojar-3947	42	38	business	business	NOUN
gojar-3947	42	39	;	;	PUNCT
gojar-3947	42	40	it	it	PRON
gojar-3947	42	41	determines	determine	VERB
gojar-3947	42	42	their	their	PRON
gojar-3947	42	43	ability	ability	NOUN
gojar-3947	42	44	to	to	PART
gojar-3947	42	45	carry	carry	VERB
gojar-3947	42	46	out	out	ADP
gojar-3947	42	47	customer	customer	NOUN
gojar-3947	42	48	demands	demand	NOUN
gojar-3947	42	49	as	as	ADV
gojar-3947	42	50	well	well	ADV
gojar-3947	42	51	as	as	ADP
gojar-3947	42	52	maintain	maintain	VERB
gojar-3947	42	53	or	or	CCONJ
gojar-3947	42	54	expand	expand	VERB
gojar-3947	42	55	their	their	PRON
gojar-3947	42	56	production	production	NOUN
gojar-3947	42	57	and	and	CCONJ
gojar-3947	42	58	service	service	NOUN
gojar-3947	42	59	rendering	rendering	NOUN
gojar-3947	42	60	capacity	capacity	NOUN
gojar-3947	42	61	.	.	PUNCT
gojar-3947	43	1	these	these	PRON
gojar-3947	43	2	are	be	AUX
gojar-3947	43	3	some	some	PRON
gojar-3947	43	4	of	of	ADP
gojar-3947	43	5	the	the	DET
gojar-3947	43	6	problems	problem	NOUN
gojar-3947	43	7	associated	associate	VERB
gojar-3947	43	8	with	with	ADP
gojar-3947	43	9	multiple	multiple	ADJ
gojar-3947	43	10	taxation	taxation	NOUN
gojar-3947	43	11	facing	face	VERB
gojar-3947	43	12	smes	sme	NOUN
gojar-3947	43	13	that	that	PRON
gojar-3947	43	14	necessitated	necessitate	VERB
gojar-3947	43	15	this	this	DET
gojar-3947	43	16	study	study	NOUN
gojar-3947	43	17	’s	’s	PART
gojar-3947	43	18	enquiry	enquiry	NOUN
gojar-3947	43	19	into	into	ADP
gojar-3947	43	20	the	the	DET
gojar-3947	43	21	impact	impact	NOUN
gojar-3947	43	22	of	of	ADP
gojar-3947	43	23	multiple	multiple	ADJ
gojar-3947	43	24	taxation	taxation	NOUN
gojar-3947	43	25	on	on	ADP
gojar-3947	43	26	the	the	DET
gojar-3947	43	27	efficiency	efficiency	NOUN
gojar-3947	43	28	of	of	ADP
gojar-3947	43	29	selected	select	VERB
gojar-3947	43	30	smes	sme	NOUN
gojar-3947	43	31	in	in	ADP
gojar-3947	43	32	enugu	enugu	PROPN
gojar-3947	43	33	state	state	PROPN
gojar-3947	43	34	.	.	PUNCT
gojar-3947	44	1	research	research	NOUN
gojar-3947	44	2	questions	question	NOUN
gojar-3947	44	3	the	the	DET
gojar-3947	44	4	following	follow	VERB
gojar-3947	44	5	research	research	NOUN
gojar-3947	44	6	questions	question	NOUN
gojar-3947	44	7	were	be	AUX
gojar-3947	44	8	asked	ask	VERB
gojar-3947	44	9	to	to	PART
gojar-3947	44	10	guide	guide	VERB
gojar-3947	44	11	this	this	DET
gojar-3947	44	12	study	study	NOUN
gojar-3947	44	13	.	.	PUNCT
gojar-3947	45	1	1	1	X
gojar-3947	45	2	.	.	X
gojar-3947	45	3	what	what	PRON
gojar-3947	45	4	are	be	AUX
gojar-3947	45	5	the	the	DET
gojar-3947	45	6	various	various	ADJ
gojar-3947	45	7	forms	form	NOUN
gojar-3947	45	8	of	of	ADP
gojar-3947	45	9	taxes	taxis	NOUN
gojar-3947	45	10	paid	pay	VERB
gojar-3947	45	11	by	by	ADP
gojar-3947	45	12	smes	sme	NOUN
gojar-3947	45	13	in	in	ADP
gojar-3947	45	14	enugu	enugu	PROPN
gojar-3947	45	15	state	state	NOUN
gojar-3947	45	16	?	?	PUNCT
gojar-3947	46	1	2	2	X
gojar-3947	46	2	.	.	X
gojar-3947	46	3	what	what	PRON
gojar-3947	46	4	is	be	AUX
gojar-3947	46	5	the	the	DET
gojar-3947	46	6	impact	impact	NOUN
gojar-3947	46	7	of	of	ADP
gojar-3947	46	8	multiple	multiple	ADJ
gojar-3947	46	9	taxation	taxation	NOUN
gojar-3947	46	10	on	on	ADP
gojar-3947	46	11	the	the	DET
gojar-3947	46	12	production	production	NOUN
gojar-3947	46	13	efficiency	efficiency	NOUN
gojar-3947	46	14	of	of	ADP
gojar-3947	46	15	smes	sme	NOUN
gojar-3947	46	16	in	in	ADP
gojar-3947	46	17	enugu	enugu	PROPN
gojar-3947	46	18	state	state	NOUN
gojar-3947	46	19	?	?	PUNCT
gojar-3947	47	1	3	3	X
gojar-3947	47	2	.	.	X
gojar-3947	47	3	what	what	PRON
gojar-3947	47	4	is	be	AUX
gojar-3947	47	5	the	the	DET
gojar-3947	47	6	impact	impact	NOUN
gojar-3947	47	7	of	of	ADP
gojar-3947	47	8	multiple	multiple	ADJ
gojar-3947	47	9	taxation	taxation	NOUN
gojar-3947	47	10	on	on	ADP
gojar-3947	47	11	management	management	NOUN
gojar-3947	47	12	efficiency	efficiency	NOUN
gojar-3947	47	13	of	of	ADP
gojar-3947	47	14	smes	sme	NOUN
gojar-3947	47	15	in	in	ADP
gojar-3947	47	16	enugu	enugu	PROPN
gojar-3947	47	17	state	state	NOUN
gojar-3947	47	18	?	?	PUNCT
gojar-3947	48	1	4	4	X
gojar-3947	48	2	.	.	X
gojar-3947	49	1	how	how	SCONJ
gojar-3947	49	2	can	can	AUX
gojar-3947	49	3	multiple	multiple	ADJ
gojar-3947	49	4	taxation	taxation	NOUN
gojar-3947	49	5	problems	problem	NOUN
gojar-3947	49	6	of	of	ADP
gojar-3947	49	7	smes	sme	NOUN
gojar-3947	49	8	be	be	AUX
gojar-3947	49	9	curbed	curb	VERB
gojar-3947	49	10	in	in	ADP
gojar-3947	49	11	enugu	enugu	PROPN
gojar-3947	49	12	state	state	NOUN
gojar-3947	49	13	?	?	PUNCT
gojar-3947	50	1	global	global	ADJ
gojar-3947	50	2	online	online	PROPN
gojar-3947	50	3	journal	journal	PROPN
gojar-3947	50	4	of	of	ADP
gojar-3947	50	5	academic	academic	ADJ
gojar-3947	50	6	research	research	NOUN
gojar-3947	50	7	(	(	PUNCT
gojar-3947	50	8	gojar	gojar	NOUN
gojar-3947	50	9	)	)	PUNCT
gojar-3947	50	10	,	,	PUNCT
gojar-3947	50	11	vol	vol	NOUN
gojar-3947	50	12	.	.	PROPN
gojar-3947	51	1	2	2	NUM
gojar-3947	51	2	,	,	PUNCT
gojar-3947	51	3	no	no	INTJ
gojar-3947	51	4	.	.	NOUN
gojar-3947	51	5	4	4	NUM
gojar-3947	51	6	sep	sep	PROPN
gojar-3947	51	7	-	-	PUNCT
gojar-3947	51	8	oct	oct	PROPN
gojar-3947	51	9	2023	2023	NUM
gojar-3947	51	10	10	10	NUM
gojar-3947	51	11	research	research	NOUN
gojar-3947	51	12	objectives	objective	VERB
gojar-3947	51	13	the	the	DET
gojar-3947	51	14	general	general	ADJ
gojar-3947	51	15	objective	objective	NOUN
gojar-3947	51	16	of	of	ADP
gojar-3947	51	17	this	this	DET
gojar-3947	51	18	study	study	NOUN
gojar-3947	51	19	is	be	AUX
gojar-3947	51	20	to	to	PART
gojar-3947	51	21	investigate	investigate	VERB
gojar-3947	51	22	the	the	DET
gojar-3947	51	23	impact	impact	NOUN
gojar-3947	51	24	of	of	ADP
gojar-3947	51	25	multiple	multiple	ADJ
gojar-3947	51	26	taxation	taxation	NOUN
gojar-3947	51	27	on	on	ADP
gojar-3947	51	28	the	the	DET
gojar-3947	51	29	efficiency	efficiency	NOUN
gojar-3947	51	30	of	of	ADP
gojar-3947	51	31	selected	select	VERB
gojar-3947	51	32	smes	sme	NOUN
gojar-3947	51	33	in	in	ADP
gojar-3947	51	34	enugu	enugu	PROPN
gojar-3947	51	35	.	.	PUNCT
gojar-3947	52	1	specifically	specifically	ADV
gojar-3947	52	2	,	,	PUNCT
gojar-3947	52	3	the	the	DET
gojar-3947	52	4	study	study	NOUN
gojar-3947	52	5	aims	aim	VERB
gojar-3947	52	6	to	to	ADP
gojar-3947	52	7	1	1	NUM
gojar-3947	52	8	.	.	PUNCT
gojar-3947	53	1	find	find	VERB
gojar-3947	53	2	out	out	ADP
gojar-3947	53	3	the	the	DET
gojar-3947	53	4	various	various	ADJ
gojar-3947	53	5	forms	form	NOUN
gojar-3947	53	6	of	of	ADP
gojar-3947	53	7	taxes	taxis	NOUN
gojar-3947	53	8	paid	pay	VERB
gojar-3947	53	9	by	by	ADP
gojar-3947	53	10	smes	sme	NOUN
gojar-3947	53	11	in	in	ADP
gojar-3947	53	12	enugu	enugu	PROPN
gojar-3947	53	13	state	state	NOUN
gojar-3947	53	14	.	.	PUNCT
gojar-3947	54	1	2	2	X
gojar-3947	54	2	.	.	X
gojar-3947	54	3	investigate	investigate	VERB
gojar-3947	54	4	the	the	DET
gojar-3947	54	5	impact	impact	NOUN
gojar-3947	54	6	of	of	ADP
gojar-3947	54	7	multiple	multiple	ADJ
gojar-3947	54	8	taxation	taxation	NOUN
gojar-3947	54	9	on	on	ADP
gojar-3947	54	10	the	the	DET
gojar-3947	54	11	production	production	NOUN
gojar-3947	54	12	capacity	capacity	NOUN
gojar-3947	54	13	of	of	ADP
gojar-3947	54	14	smes	sme	NOUN
gojar-3947	54	15	in	in	ADP
gojar-3947	54	16	enugu	enugu	PROPN
gojar-3947	54	17	state	state	NOUN
gojar-3947	54	18	.	.	PUNCT
gojar-3947	55	1	3	3	X
gojar-3947	55	2	.	.	X
gojar-3947	55	3	ascertain	ascertain	VERB
gojar-3947	55	4	the	the	DET
gojar-3947	55	5	impact	impact	NOUN
gojar-3947	55	6	of	of	ADP
gojar-3947	55	7	multiple	multiple	ADJ
gojar-3947	55	8	taxation	taxation	NOUN
gojar-3947	55	9	on	on	ADP
gojar-3947	55	10	management	management	NOUN
gojar-3947	55	11	efficiency	efficiency	NOUN
gojar-3947	55	12	of	of	ADP
gojar-3947	55	13	smes	sme	NOUN
gojar-3947	55	14	in	in	ADP
gojar-3947	55	15	enugu	enugu	PROPN
gojar-3947	55	16	state	state	NOUN
gojar-3947	55	17	.	.	PUNCT
gojar-3947	56	1	4	4	X
gojar-3947	56	2	.	.	X
gojar-3947	56	3	find	find	VERB
gojar-3947	56	4	out	out	ADP
gojar-3947	56	5	how	how	SCONJ
gojar-3947	56	6	multiple	multiple	ADJ
gojar-3947	56	7	taxation	taxation	NOUN
gojar-3947	56	8	problems	problem	NOUN
gojar-3947	56	9	of	of	ADP
gojar-3947	56	10	smes	sme	NOUN
gojar-3947	56	11	can	can	AUX
gojar-3947	56	12	be	be	AUX
gojar-3947	56	13	curbed	curb	VERB
gojar-3947	56	14	in	in	ADP
gojar-3947	56	15	enugu	enugu	PROPN
gojar-3947	56	16	state	state	PROPN
gojar-3947	56	17	.	.	PUNCT
gojar-3947	57	1	research	research	NOUN
gojar-3947	57	2	hypotheses	hypothese	VERB
gojar-3947	57	3	the	the	DET
gojar-3947	57	4	following	follow	VERB
gojar-3947	57	5	hypotheses	hypothesis	NOUN
gojar-3947	57	6	were	be	AUX
gojar-3947	57	7	stated	state	VERB
gojar-3947	57	8	and	and	CCONJ
gojar-3947	57	9	tested	test	VERB
gojar-3947	57	10	in	in	ADP
gojar-3947	57	11	this	this	DET
gojar-3947	57	12	study	study	NOUN
gojar-3947	57	13	.	.	PUNCT
gojar-3947	58	1	1	1	X
gojar-3947	58	2	.	.	X
gojar-3947	58	3	there	there	PRON
gojar-3947	58	4	is	be	VERB
gojar-3947	58	5	no	no	DET
gojar-3947	58	6	significant	significant	ADJ
gojar-3947	58	7	relationship	relationship	NOUN
gojar-3947	58	8	between	between	ADP
gojar-3947	58	9	multiple	multiple	ADJ
gojar-3947	58	10	taxation	taxation	NOUN
gojar-3947	58	11	and	and	CCONJ
gojar-3947	58	12	production	production	NOUN
gojar-3947	58	13	efficiency	efficiency	NOUN
gojar-3947	58	14	of	of	ADP
gojar-3947	58	15	smes	sme	NOUN
gojar-3947	58	16	in	in	ADP
gojar-3947	58	17	enugu	enugu	PROPN
gojar-3947	58	18	state	state	NOUN
gojar-3947	58	19	.	.	PUNCT
gojar-3947	59	1	2	2	X
gojar-3947	59	2	.	.	X
gojar-3947	59	3	there	there	PRON
gojar-3947	59	4	is	be	VERB
gojar-3947	59	5	no	no	DET
gojar-3947	59	6	significant	significant	ADJ
gojar-3947	59	7	relationship	relationship	NOUN
gojar-3947	59	8	between	between	ADP
gojar-3947	59	9	multiple	multiple	ADJ
gojar-3947	59	10	taxation	taxation	NOUN
gojar-3947	59	11	and	and	CCONJ
gojar-3947	59	12	management	management	NOUN
gojar-3947	59	13	efficiency	efficiency	NOUN
gojar-3947	59	14	in	in	ADP
gojar-3947	59	15	enugu	enugu	PROPN
gojar-3947	59	16	state	state	PROPN
gojar-3947	59	17	.	.	PUNCT
gojar-3947	60	1	literature	literature	PROPN
gojar-3947	60	2	review	review	PROPN
gojar-3947	60	3	review	review	PROPN
gojar-3947	60	4	of	of	ADP
gojar-3947	60	5	conceptual	conceptual	ADJ
gojar-3947	60	6	literature	literature	NOUN
gojar-3947	60	7	concept	concept	NOUN
gojar-3947	60	8	of	of	ADP
gojar-3947	60	9	smes	sme	NOUN
gojar-3947	60	10	the	the	DET
gojar-3947	60	11	definition	definition	NOUN
gojar-3947	60	12	of	of	ADP
gojar-3947	60	13	smes	smes	PROPN
gojar-3947	60	14	varies	vary	VERB
gojar-3947	60	15	in	in	ADP
gojar-3947	60	16	contexts	contexts	NOUN
gojar-3947	60	17	,	,	PUNCT
gojar-3947	60	18	according	accord	VERB
gojar-3947	60	19	to	to	ADP
gojar-3947	60	20	authors	author	NOUN
gojar-3947	60	21	and	and	CCONJ
gojar-3947	60	22	by	by	ADP
gojar-3947	60	23	countries	country	NOUN
gojar-3947	60	24	where	where	SCONJ
gojar-3947	60	25	these	these	DET
gojar-3947	60	26	smes	sme	NOUN
gojar-3947	60	27	are	be	AUX
gojar-3947	60	28	found	find	VERB
gojar-3947	60	29	.	.	PUNCT
gojar-3947	61	1	in	in	ADP
gojar-3947	61	2	britain	britain	PROPN
gojar-3947	61	3	for	for	ADP
gojar-3947	61	4	instance	instance	NOUN
gojar-3947	61	5	,	,	PUNCT
gojar-3947	61	6	smes	sme	NOUN
gojar-3947	61	7	are	be	AUX
gojar-3947	61	8	defined	define	VERB
gojar-3947	61	9	as	as	ADP
gojar-3947	61	10	enterprises	enterprise	NOUN
gojar-3947	61	11	with	with	ADP
gojar-3947	61	12	annual	annual	ADJ
gojar-3947	61	13	turnover	turnover	NOUN
gojar-3947	61	14	of	of	ADP
gojar-3947	61	15	2	2	NUM
gojar-3947	61	16	million	million	NUM
gojar-3947	61	17	pounds	pound	NOUN
gojar-3947	61	18	or	or	CCONJ
gojar-3947	61	19	less	less	ADJ
gojar-3947	61	20	with	with	ADP
gojar-3947	61	21	fewer	few	ADJ
gojar-3947	61	22	than	than	ADP
gojar-3947	61	23	200	200	NUM
gojar-3947	61	24	paid	pay	VERB
gojar-3947	61	25	employees	employee	NOUN
gojar-3947	61	26	.	.	PUNCT
gojar-3947	62	1	in	in	ADP
gojar-3947	62	2	japan	japan	PROPN
gojar-3947	62	3	smes	smes	PROPN
gojar-3947	62	4	are	be	AUX
gojar-3947	62	5	seen	see	VERB
gojar-3947	62	6	as	as	ADP
gojar-3947	62	7	businesses	business	NOUN
gojar-3947	62	8	with	with	ADP
gojar-3947	62	9	100	100	NUM
gojar-3947	62	10	million	million	NUM
gojar-3947	62	11	yen	yen	NOUN
gojar-3947	62	12	paid	pay	VERB
gojar-3947	62	13	up	up	ADP
gojar-3947	62	14	capital	capital	NOUN
gojar-3947	62	15	and	and	CCONJ
gojar-3947	62	16	300	300	NUM
gojar-3947	62	17	employees	employee	NOUN
gojar-3947	62	18	(	(	PUNCT
gojar-3947	62	19	ekpeyong	ekpeyong	PROPN
gojar-3947	62	20	&	&	CCONJ
gojar-3947	62	21	nyong	nyong	PROPN
gojar-3947	62	22	,	,	PUNCT
gojar-3947	62	23	1992	1992	NUM
gojar-3947	62	24	)	)	PUNCT
gojar-3947	62	25	.	.	PUNCT
gojar-3947	63	1	in	in	ADP
gojar-3947	63	2	nigeria	nigeria	PROPN
gojar-3947	63	3	,	,	PUNCT
gojar-3947	63	4	smes	sme	NOUN
gojar-3947	63	5	are	be	AUX
gojar-3947	63	6	defined	define	VERB
gojar-3947	63	7	by	by	ADP
gojar-3947	63	8	the	the	DET
gojar-3947	63	9	central	central	ADJ
gojar-3947	63	10	bank	bank	PROPN
gojar-3947	63	11	of	of	ADP
gojar-3947	63	12	nigeria	nigeria	PROPN
gojar-3947	63	13	(	(	PUNCT
gojar-3947	63	14	cbn	cbn	PROPN
gojar-3947	63	15	)	)	PUNCT
gojar-3947	63	16	as	as	ADP
gojar-3947	63	17	those	those	DET
gojar-3947	63	18	businesses	business	NOUN
gojar-3947	63	19	with	with	ADP
gojar-3947	63	20	small	small	ADJ
gojar-3947	63	21	number	number	NOUN
gojar-3947	63	22	of	of	ADP
gojar-3947	63	23	employees	employee	NOUN
gojar-3947	63	24	of	of	ADP
gojar-3947	63	25	between	between	ADP
gojar-3947	63	26	1	1	NUM
gojar-3947	63	27	-	-	SYM
gojar-3947	63	28	100	100	NUM
gojar-3947	63	29	for	for	ADP
gojar-3947	63	30	small	small	ADJ
gojar-3947	63	31	sized	sized	ADJ
gojar-3947	63	32	businesses	business	NOUN
gojar-3947	63	33	and	and	CCONJ
gojar-3947	63	34	up	up	ADP
gojar-3947	63	35	to	to	PART
gojar-3947	63	36	500	500	NUM
gojar-3947	63	37	or	or	CCONJ
gojar-3947	63	38	more	more	ADJ
gojar-3947	63	39	for	for	ADP
gojar-3947	63	40	medium	medium	ADJ
gojar-3947	63	41	sized	sized	ADJ
gojar-3947	63	42	companies	company	NOUN
gojar-3947	63	43	.	.	PUNCT
gojar-3947	64	1	the	the	DET
gojar-3947	64	2	cbn	cbn	PROPN
gojar-3947	64	3	also	also	ADV
gojar-3947	64	4	defined	define	VERB
gojar-3947	64	5	smes	sme	NOUN
gojar-3947	64	6	as	as	ADP
gojar-3947	64	7	businesses	business	NOUN
gojar-3947	64	8	with	with	ADP
gojar-3947	64	9	turnover	turnover	NOUN
gojar-3947	64	10	of	of	ADP
gojar-3947	64	11	less	less	ADJ
gojar-3947	64	12	than	than	ADP
gojar-3947	64	13	n100	n100	PROPN
gojar-3947	64	14	million	million	NUM
gojar-3947	64	15	per	per	ADP
gojar-3947	64	16	annum	annum	NOUN
gojar-3947	64	17	and/or	and/or	CCONJ
gojar-3947	64	18	less	less	ADJ
gojar-3947	64	19	than	than	ADP
gojar-3947	64	20	300	300	NUM
gojar-3947	64	21	employees	employee	NOUN
gojar-3947	64	22	and	and	CCONJ
gojar-3947	64	23	having	have	VERB
gojar-3947	64	24	capital	capital	NOUN
gojar-3947	64	25	investment	investment	NOUN
gojar-3947	64	26	not	not	PART
gojar-3947	64	27	exceeding	exceed	VERB
gojar-3947	64	28	n2	n2	ADJ
gojar-3947	64	29	million	million	NUM
gojar-3947	64	30	(	(	PUNCT
gojar-3947	64	31	excluding	exclude	VERB
gojar-3947	64	32	the	the	DET
gojar-3947	64	33	cost	cost	NOUN
gojar-3947	64	34	of	of	ADP
gojar-3947	64	35	land	land	NOUN
gojar-3947	64	36	)	)	PUNCT
gojar-3947	64	37	or	or	CCONJ
gojar-3947	64	38	a	a	DET
gojar-3947	64	39	minimum	minimum	NOUN
gojar-3947	64	40	of	of	ADP
gojar-3947	64	41	n5	n5	PROPN
gojar-3947	64	42	million	million	NUM
gojar-3947	64	43	naira	naira	PROPN
gojar-3947	64	44	(	(	PUNCT
gojar-3947	64	45	ilemona	ilemona	PROPN
gojar-3947	64	46	,	,	PUNCT
gojar-3947	64	47	nwite	nwite	NOUN
gojar-3947	64	48	and	and	CCONJ
gojar-3947	64	49	oyedokun	oyedokun	NOUN
gojar-3947	64	50	,	,	PUNCT
gojar-3947	64	51	2019	2019	NUM
gojar-3947	64	52	)	)	PUNCT
gojar-3947	64	53	.	.	PUNCT
gojar-3947	65	1	concept	concept	NOUN
gojar-3947	65	2	of	of	ADP
gojar-3947	65	3	multiple	multiple	ADJ
gojar-3947	65	4	taxation	taxation	NOUN
gojar-3947	65	5	in	in	ADP
gojar-3947	65	6	simple	simple	ADJ
gojar-3947	65	7	terms	term	NOUN
gojar-3947	65	8	,	,	PUNCT
gojar-3947	65	9	multiple	multiple	ADJ
gojar-3947	65	10	taxation	taxation	NOUN
gojar-3947	65	11	refers	refer	VERB
gojar-3947	65	12	to	to	ADP
gojar-3947	65	13	a	a	DET
gojar-3947	65	14	situation	situation	NOUN
gojar-3947	65	15	where	where	SCONJ
gojar-3947	65	16	an	an	DET
gojar-3947	65	17	individual	individual	ADJ
gojar-3947	65	18	,	,	PUNCT
gojar-3947	65	19	business	business	NOUN
gojar-3947	65	20	entity	entity	NOUN
gojar-3947	65	21	or	or	CCONJ
gojar-3947	65	22	organisation	organisation	NOUN
gojar-3947	65	23	is	be	AUX
gojar-3947	65	24	levied	levy	VERB
gojar-3947	65	25	more	more	ADJ
gojar-3947	65	26	than	than	ADP
gojar-3947	65	27	once	once	ADV
gojar-3947	65	28	on	on	ADP
gojar-3947	65	29	their	their	PRON
gojar-3947	65	30	income	income	NOUN
gojar-3947	65	31	.	.	PUNCT
gojar-3947	66	1	according	accord	VERB
gojar-3947	66	2	to	to	ADP
gojar-3947	66	3	folayin	folayin	PROPN
gojar-3947	66	4	(	(	PUNCT
gojar-3947	66	5	2015	2015	NUM
gojar-3947	66	6	)	)	PUNCT
gojar-3947	66	7	,	,	PUNCT
gojar-3947	66	8	multiple	multiple	ADJ
gojar-3947	66	9	taxation	taxation	NOUN
gojar-3947	66	10	is	be	AUX
gojar-3947	66	11	a	a	DET
gojar-3947	66	12	situation	situation	NOUN
gojar-3947	66	13	where	where	SCONJ
gojar-3947	66	14	a	a	DET
gojar-3947	66	15	tax	tax	NOUN
gojar-3947	66	16	payer	payer	NOUN
gojar-3947	66	17	global	global	PROPN
gojar-3947	66	18	online	online	PROPN
gojar-3947	66	19	journal	journal	PROPN
gojar-3947	66	20	of	of	ADP
gojar-3947	66	21	academic	academic	ADJ
gojar-3947	66	22	research	research	NOUN
gojar-3947	66	23	(	(	PUNCT
gojar-3947	66	24	gojar	gojar	NOUN
gojar-3947	66	25	)	)	PUNCT
gojar-3947	66	26	,	,	PUNCT
gojar-3947	66	27	vol	vol	NOUN
gojar-3947	66	28	.	.	PROPN
gojar-3947	66	29	2	2	NUM
gojar-3947	66	30	,	,	PUNCT
gojar-3947	66	31	no	no	INTJ
gojar-3947	66	32	.	.	NOUN
gojar-3947	66	33	4	4	NUM
gojar-3947	66	34	sep	sep	PROPN
gojar-3947	66	35	-	-	PUNCT
gojar-3947	66	36	oct	oct	PROPN
gojar-3947	66	37	2023	2023	NUM
gojar-3947	66	38	11	11	NUM
gojar-3947	66	39	is	be	AUX
gojar-3947	66	40	forced	force	VERB
gojar-3947	66	41	by	by	ADP
gojar-3947	66	42	two	two	NUM
gojar-3947	66	43	or	or	CCONJ
gojar-3947	66	44	more	more	ADJ
gojar-3947	66	45	levels	level	NOUN
gojar-3947	66	46	of	of	ADP
gojar-3947	66	47	government	government	NOUN
gojar-3947	66	48	to	to	PART
gojar-3947	66	49	pay	pay	VERB
gojar-3947	66	50	either	either	CCONJ
gojar-3947	66	51	the	the	DET
gojar-3947	66	52	same	same	ADJ
gojar-3947	66	53	or	or	CCONJ
gojar-3947	66	54	similar	similar	ADJ
gojar-3947	66	55	taxes	taxis	NOUN
gojar-3947	66	56	in	in	ADP
gojar-3947	66	57	a	a	DET
gojar-3947	66	58	desperate	desperate	ADJ
gojar-3947	66	59	bid	bid	NOUN
gojar-3947	66	60	to	to	PART
gojar-3947	66	61	increase	increase	VERB
gojar-3947	66	62	their	their	PRON
gojar-3947	66	63	revenue	revenue	NOUN
gojar-3947	66	64	base	base	NOUN
gojar-3947	66	65	.	.	PUNCT
gojar-3947	67	1	abiola	abiola	PROPN
gojar-3947	67	2	(	(	PUNCT
gojar-3947	67	3	2016	2016	NUM
gojar-3947	67	4	)	)	PUNCT
gojar-3947	67	5	further	far	ADV
gojar-3947	67	6	define	define	VERB
gojar-3947	67	7	multiple	multiple	ADJ
gojar-3947	67	8	taxation	taxation	NOUN
gojar-3947	67	9	as	as	ADP
gojar-3947	67	10	a	a	DET
gojar-3947	67	11	situation	situation	NOUN
gojar-3947	67	12	where	where	SCONJ
gojar-3947	67	13	the	the	DET
gojar-3947	67	14	same	same	ADJ
gojar-3947	67	15	level	level	NOUN
gojar-3947	67	16	of	of	ADP
gojar-3947	67	17	government	government	NOUN
gojar-3947	67	18	imposes	impose	VERB
gojar-3947	67	19	two	two	NUM
gojar-3947	67	20	or	or	CCONJ
gojar-3947	67	21	more	more	ADJ
gojar-3947	67	22	taxes	taxis	NOUN
gojar-3947	67	23	on	on	ADP
gojar-3947	67	24	the	the	DET
gojar-3947	67	25	same	same	ADJ
gojar-3947	67	26	base	base	NOUN
gojar-3947	67	27	while	while	SCONJ
gojar-3947	67	28	adum	adum	PROPN
gojar-3947	67	29	(	(	PUNCT
gojar-3947	67	30	2018	2018	NUM
gojar-3947	67	31	)	)	PUNCT
gojar-3947	67	32	described	describe	VERB
gojar-3947	67	33	multiple	multiple	ADJ
gojar-3947	67	34	taxation	taxation	NOUN
gojar-3947	67	35	as	as	ADP
gojar-3947	67	36	a	a	DET
gojar-3947	67	37	case	case	NOUN
gojar-3947	67	38	where	where	SCONJ
gojar-3947	67	39	profit	profit	NOUN
gojar-3947	67	40	or	or	CCONJ
gojar-3947	67	41	wealth	wealth	NOUN
gojar-3947	67	42	of	of	ADP
gojar-3947	67	43	an	an	DET
gojar-3947	67	44	individual	individual	ADJ
gojar-3947	67	45	,	,	PUNCT
gojar-3947	67	46	enterprise	enterprise	NOUN
gojar-3947	67	47	or	or	CCONJ
gojar-3947	67	48	corporate	corporate	ADJ
gojar-3947	67	49	body	body	NOUN
gojar-3947	67	50	is	be	AUX
gojar-3947	67	51	levied	levy	VERB
gojar-3947	67	52	more	more	ADJ
gojar-3947	67	53	than	than	ADP
gojar-3947	67	54	once	once	ADV
gojar-3947	67	55	.	.	PUNCT
gojar-3947	68	1	according	accord	VERB
gojar-3947	68	2	to	to	ADP
gojar-3947	68	3	izedonmi	izedonmi	PROPN
gojar-3947	68	4	(	(	PUNCT
gojar-3947	68	5	2010	2010	NUM
gojar-3947	68	6	)	)	PUNCT
gojar-3947	68	7	,	,	PUNCT
gojar-3947	68	8	multiple	multiple	ADJ
gojar-3947	68	9	taxation	taxation	NOUN
gojar-3947	68	10	is	be	AUX
gojar-3947	68	11	said	say	VERB
gojar-3947	68	12	to	to	PART
gojar-3947	68	13	have	have	AUX
gojar-3947	68	14	occurred	occur	VERB
gojar-3947	68	15	when	when	SCONJ
gojar-3947	68	16	the	the	DET
gojar-3947	68	17	same	same	ADJ
gojar-3947	68	18	income	income	NOUN
gojar-3947	68	19	is	be	AUX
gojar-3947	68	20	subjected	subject	VERB
gojar-3947	68	21	to	to	ADP
gojar-3947	68	22	more	more	ADJ
gojar-3947	68	23	than	than	ADP
gojar-3947	68	24	one	one	NUM
gojar-3947	68	25	tax	tax	NOUN
gojar-3947	68	26	payment	payment	NOUN
gojar-3947	68	27	.	.	PUNCT
gojar-3947	69	1	multiple	multiple	ADJ
gojar-3947	69	2	taxation	taxation	NOUN
gojar-3947	69	3	may	may	AUX
gojar-3947	69	4	not	not	PART
gojar-3947	69	5	necessarily	necessarily	ADV
gojar-3947	69	6	be	be	AUX
gojar-3947	69	7	by	by	ADP
gojar-3947	69	8	a	a	DET
gojar-3947	69	9	single	single	ADJ
gojar-3947	69	10	body	body	NOUN
gojar-3947	69	11	,	,	PUNCT
gojar-3947	69	12	agency	agency	NOUN
gojar-3947	69	13	or	or	CCONJ
gojar-3947	69	14	government	government	NOUN
gojar-3947	69	15	but	but	CCONJ
gojar-3947	69	16	the	the	DET
gojar-3947	69	17	major	major	ADJ
gojar-3947	69	18	characteristic	characteristic	NOUN
gojar-3947	69	19	of	of	ADP
gojar-3947	69	20	multiple	multiple	ADJ
gojar-3947	69	21	taxation	taxation	NOUN
gojar-3947	69	22	is	be	AUX
gojar-3947	69	23	that	that	SCONJ
gojar-3947	69	24	a	a	DET
gojar-3947	69	25	particular	particular	ADJ
gojar-3947	69	26	income	income	NOUN
gojar-3947	69	27	is	be	AUX
gojar-3947	69	28	taxed	tax	VERB
gojar-3947	69	29	more	more	ADJ
gojar-3947	69	30	than	than	ADP
gojar-3947	69	31	once	once	ADV
gojar-3947	69	32	.	.	PUNCT
gojar-3947	70	1	problems	problem	NOUN
gojar-3947	70	2	associated	associate	VERB
gojar-3947	70	3	with	with	ADP
gojar-3947	70	4	multiple	multiple	ADJ
gojar-3947	70	5	taxation	taxation	NOUN
gojar-3947	70	6	of	of	ADP
gojar-3947	70	7	smes	sme	NOUN
gojar-3947	70	8	multiple	multiple	ADJ
gojar-3947	70	9	taxation	taxation	NOUN
gojar-3947	70	10	of	of	ADP
gojar-3947	70	11	smes	sme	NOUN
gojar-3947	70	12	can	can	AUX
gojar-3947	70	13	significantly	significantly	ADV
gojar-3947	70	14	affect	affect	VERB
gojar-3947	70	15	their	their	PRON
gojar-3947	70	16	efficiency	efficiency	NOUN
gojar-3947	70	17	and	and	CCONJ
gojar-3947	70	18	competitiveness	competitiveness	NOUN
gojar-3947	70	19	.	.	PUNCT
gojar-3947	71	1	there	there	PRON
gojar-3947	71	2	have	have	AUX
gojar-3947	71	3	been	be	AUX
gojar-3947	71	4	issues	issue	NOUN
gojar-3947	71	5	associated	associate	VERB
gojar-3947	71	6	with	with	ADP
gojar-3947	71	7	multiple	multiple	ADJ
gojar-3947	71	8	taxation	taxation	NOUN
gojar-3947	71	9	pointed	point	VERB
gojar-3947	71	10	out	out	ADP
gojar-3947	71	11	by	by	ADP
gojar-3947	71	12	scholars	scholar	NOUN
gojar-3947	71	13	on	on	ADP
gojar-3947	71	14	smes	sme	NOUN
gojar-3947	71	15	and	and	CCONJ
gojar-3947	71	16	these	these	DET
gojar-3947	71	17	problems	problem	NOUN
gojar-3947	71	18	have	have	AUX
gojar-3947	71	19	affected	affect	VERB
gojar-3947	71	20	their	their	PRON
gojar-3947	71	21	viability	viability	NOUN
gojar-3947	71	22	and	and	CCONJ
gojar-3947	71	23	overall	overall	ADJ
gojar-3947	71	24	contribution	contribution	NOUN
gojar-3947	71	25	to	to	ADP
gojar-3947	71	26	national	national	ADJ
gojar-3947	71	27	economic	economic	ADJ
gojar-3947	71	28	growth	growth	NOUN
gojar-3947	71	29	and	and	CCONJ
gojar-3947	71	30	development	development	NOUN
gojar-3947	71	31	.	.	PUNCT
gojar-3947	72	1	smes	sme	NOUN
gojar-3947	72	2	often	often	ADV
gojar-3947	72	3	have	have	VERB
gojar-3947	72	4	limited	limit	VERB
gojar-3947	72	5	resources	resource	NOUN
gojar-3947	72	6	,	,	PUNCT
gojar-3947	72	7	and	and	CCONJ
gojar-3947	72	8	dealing	deal	VERB
gojar-3947	72	9	with	with	ADP
gojar-3947	72	10	multiple	multiple	ADJ
gojar-3947	72	11	taxes	taxis	NOUN
gojar-3947	72	12	at	at	ADP
gojar-3947	72	13	different	different	ADJ
gojar-3947	72	14	levels	level	NOUN
gojar-3947	72	15	of	of	ADP
gojar-3947	72	16	government	government	NOUN
gojar-3947	72	17	(	(	PUNCT
gojar-3947	72	18	local	local	ADJ
gojar-3947	72	19	,	,	PUNCT
gojar-3947	72	20	state	state	NOUN
gojar-3947	72	21	,	,	PUNCT
gojar-3947	72	22	and	and	CCONJ
gojar-3947	72	23	national	national	ADJ
gojar-3947	72	24	)	)	PUNCT
gojar-3947	72	25	can	can	AUX
gojar-3947	72	26	be	be	AUX
gojar-3947	72	27	administratively	administratively	ADV
gojar-3947	72	28	burdensome	burdensome	ADJ
gojar-3947	72	29	.	.	PUNCT
gojar-3947	73	1	this	this	PRON
gojar-3947	73	2	diverts	divert	VERB
gojar-3947	73	3	their	their	PRON
gojar-3947	73	4	time	time	NOUN
gojar-3947	73	5	and	and	CCONJ
gojar-3947	73	6	resources	resource	NOUN
gojar-3947	73	7	away	away	ADV
gojar-3947	73	8	from	from	ADP
gojar-3947	73	9	core	core	NOUN
gojar-3947	73	10	business	business	NOUN
gojar-3947	73	11	activities	activity	NOUN
gojar-3947	73	12	(	(	PUNCT
gojar-3947	73	13	ademola	ademola	NOUN
gojar-3947	73	14	and	and	CCONJ
gojar-3947	73	15	ene	ene	PROPN
gojar-3947	73	16	,	,	PUNCT
gojar-3947	73	17	2009	2009	NUM
gojar-3947	73	18	)	)	PUNCT
gojar-3947	73	19	.	.	PUNCT
gojar-3947	74	1	also	also	ADV
gojar-3947	74	2	,	,	PUNCT
gojar-3947	74	3	as	as	ADP
gojar-3947	74	4	a	a	DET
gojar-3947	74	5	result	result	NOUN
gojar-3947	74	6	of	of	ADP
gojar-3947	74	7	multiple	multiple	ADJ
gojar-3947	74	8	taxation	taxation	NOUN
gojar-3947	74	9	,	,	PUNCT
gojar-3947	74	10	smes	sme	NOUN
gojar-3947	74	11	must	must	AUX
gojar-3947	74	12	allocate	allocate	VERB
gojar-3947	74	13	a	a	DET
gojar-3947	74	14	significant	significant	ADJ
gojar-3947	74	15	portion	portion	NOUN
gojar-3947	74	16	of	of	ADP
gojar-3947	74	17	their	their	PRON
gojar-3947	74	18	budget	budget	NOUN
gojar-3947	74	19	to	to	PART
gojar-3947	74	20	comply	comply	VERB
gojar-3947	74	21	with	with	ADP
gojar-3947	74	22	various	various	ADJ
gojar-3947	74	23	tax	tax	NOUN
gojar-3947	74	24	regulations	regulation	NOUN
gojar-3947	74	25	and	and	CCONJ
gojar-3947	74	26	this	this	PRON
gojar-3947	74	27	can	can	AUX
gojar-3947	74	28	reduce	reduce	VERB
gojar-3947	74	29	their	their	PRON
gojar-3947	74	30	overall	overall	ADJ
gojar-3947	74	31	efficiency	efficiency	NOUN
gojar-3947	74	32	and	and	CCONJ
gojar-3947	74	33	profitability	profitability	NOUN
gojar-3947	74	34	(	(	PUNCT
gojar-3947	74	35	momoh	momoh	ADJ
gojar-3947	74	36	,	,	PUNCT
gojar-3947	74	37	2017	2017	NUM
gojar-3947	74	38	)	)	PUNCT
gojar-3947	74	39	.	.	PUNCT
gojar-3947	75	1	in	in	ADP
gojar-3947	75	2	another	another	DET
gojar-3947	75	3	vein	vein	NOUN
gojar-3947	75	4	,	,	PUNCT
gojar-3947	75	5	fatai	fatai	X
gojar-3947	75	6	(	(	PUNCT
gojar-3947	75	7	2015	2015	NUM
gojar-3947	75	8	)	)	PUNCT
gojar-3947	75	9	opined	opine	VERB
gojar-3947	75	10	that	that	SCONJ
gojar-3947	75	11	multiple	multiple	ADJ
gojar-3947	75	12	taxation	taxation	NOUN
gojar-3947	75	13	systems	system	NOUN
gojar-3947	75	14	can	can	AUX
gojar-3947	75	15	lead	lead	VERB
gojar-3947	75	16	to	to	ADP
gojar-3947	75	17	cash	cash	NOUN
gojar-3947	75	18	flow	flow	NOUN
gojar-3947	75	19	challenges	challenge	NOUN
gojar-3947	75	20	for	for	ADP
gojar-3947	75	21	smes	sme	NOUN
gojar-3947	75	22	as	as	SCONJ
gojar-3947	75	23	they	they	PRON
gojar-3947	75	24	may	may	AUX
gojar-3947	75	25	need	need	VERB
gojar-3947	75	26	to	to	PART
gojar-3947	75	27	pay	pay	VERB
gojar-3947	75	28	various	various	ADJ
gojar-3947	75	29	taxes	taxis	NOUN
gojar-3947	75	30	at	at	ADP
gojar-3947	75	31	different	different	ADJ
gojar-3947	75	32	times	time	NOUN
gojar-3947	75	33	,	,	PUNCT
gojar-3947	75	34	affecting	affect	VERB
gojar-3947	75	35	their	their	PRON
gojar-3947	75	36	ability	ability	NOUN
gojar-3947	75	37	to	to	PART
gojar-3947	75	38	manage	manage	VERB
gojar-3947	75	39	working	work	VERB
gojar-3947	75	40	capital	capital	NOUN
gojar-3947	75	41	effectively	effectively	ADV
gojar-3947	75	42	.	.	PUNCT
gojar-3947	76	1	thus	thus	ADV
gojar-3947	76	2	,	,	PUNCT
gojar-3947	76	3	high	high	ADJ
gojar-3947	76	4	tax	tax	NOUN
gojar-3947	76	5	burdens	burden	NOUN
gojar-3947	76	6	can	can	AUX
gojar-3947	76	7	discourage	discourage	VERB
gojar-3947	76	8	smes	sme	NOUN
gojar-3947	76	9	from	from	ADP
gojar-3947	76	10	making	make	VERB
gojar-3947	76	11	investments	investment	NOUN
gojar-3947	76	12	in	in	ADP
gojar-3947	76	13	their	their	PRON
gojar-3947	76	14	businesses	business	NOUN
gojar-3947	76	15	.	.	PUNCT
gojar-3947	77	1	this	this	PRON
gojar-3947	77	2	can	can	AUX
gojar-3947	77	3	impede	impede	VERB
gojar-3947	77	4	their	their	PRON
gojar-3947	77	5	growth	growth	NOUN
gojar-3947	77	6	and	and	CCONJ
gojar-3947	77	7	expansion	expansion	NOUN
gojar-3947	77	8	,	,	PUNCT
gojar-3947	77	9	limiting	limit	VERB
gojar-3947	77	10	their	their	PRON
gojar-3947	77	11	potential	potential	NOUN
gojar-3947	77	12	to	to	PART
gojar-3947	77	13	create	create	VERB
gojar-3947	77	14	jobs	job	NOUN
gojar-3947	77	15	and	and	CCONJ
gojar-3947	77	16	contribute	contribute	VERB
gojar-3947	77	17	to	to	ADP
gojar-3947	77	18	economic	economic	ADJ
gojar-3947	77	19	development	development	NOUN
gojar-3947	77	20	(	(	PUNCT
gojar-3947	77	21	okolo	okolo	PROPN
gojar-3947	77	22	et	et	PROPN
gojar-3947	77	23	.	.	PUNCT
gojar-3947	78	1	al	al	PROPN
gojar-3947	78	2	.	.	PROPN
gojar-3947	78	3	2016	2016	NUM
gojar-3947	78	4	)	)	PUNCT
gojar-3947	78	5	.	.	PUNCT
gojar-3947	79	1	theoretical	theoretical	ADJ
gojar-3947	79	2	framework	framework	NOUN
gojar-3947	79	3	ability	ability	NOUN
gojar-3947	79	4	to	to	PART
gojar-3947	79	5	pay	pay	VERB
gojar-3947	79	6	theory	theory	NOUN
gojar-3947	79	7	ability	ability	NOUN
gojar-3947	79	8	to	to	PART
gojar-3947	79	9	pay	pay	VERB
gojar-3947	79	10	theory	theory	NOUN
gojar-3947	79	11	was	be	AUX
gojar-3947	79	12	propounded	propound	VERB
gojar-3947	79	13	by	by	ADP
gojar-3947	79	14	pigou	pigou	NOUN
gojar-3947	79	15	(	(	PUNCT
gojar-3947	79	16	1877–1958	1877–1958	NUM
gojar-3947	79	17	)	)	PUNCT
gojar-3947	79	18	.	.	PUNCT
gojar-3947	80	1	the	the	DET
gojar-3947	80	2	main	main	ADJ
gojar-3947	80	3	assumption	assumption	NOUN
gojar-3947	80	4	of	of	ADP
gojar-3947	80	5	the	the	DET
gojar-3947	80	6	theory	theory	NOUN
gojar-3947	80	7	is	be	AUX
gojar-3947	80	8	that	that	SCONJ
gojar-3947	80	9	taxpayers	taxpayer	NOUN
gojar-3947	80	10	in	in	ADP
gojar-3947	80	11	a	a	DET
gojar-3947	80	12	country	country	NOUN
gojar-3947	80	13	should	should	AUX
gojar-3947	80	14	pay	pay	VERB
gojar-3947	80	15	taxes	taxis	NOUN
gojar-3947	80	16	based	base	VERB
gojar-3947	80	17	on	on	ADP
gojar-3947	80	18	their	their	PRON
gojar-3947	80	19	ability	ability	NOUN
gojar-3947	80	20	(	(	PUNCT
gojar-3947	80	21	onyeukwu	onyeukwu	PROPN
gojar-3947	80	22	,	,	PUNCT
gojar-3947	80	23	ihendinihu	ihendinihu	PROPN
gojar-3947	80	24	,	,	PUNCT
gojar-3947	80	25	&	&	CCONJ
gojar-3947	80	26	nwachukwu	nwachukwu	PROPN
gojar-3947	80	27	,	,	PUNCT
gojar-3947	80	28	2021	2021	NUM
gojar-3947	80	29	)	)	PUNCT
gojar-3947	80	30	.	.	PUNCT
gojar-3947	81	1	this	this	DET
gojar-3947	81	2	theory	theory	NOUN
gojar-3947	81	3	seems	seem	VERB
gojar-3947	81	4	to	to	PART
gojar-3947	81	5	be	be	AUX
gojar-3947	81	6	just	just	ADV
gojar-3947	81	7	and	and	CCONJ
gojar-3947	81	8	equitable	equitable	ADJ
gojar-3947	81	9	as	as	SCONJ
gojar-3947	81	10	it	it	PRON
gojar-3947	81	11	considers	consider	VERB
gojar-3947	81	12	the	the	DET
gojar-3947	81	13	potential	potential	ADJ
gojar-3947	81	14	capacity	capacity	NOUN
gojar-3947	81	15	of	of	ADP
gojar-3947	81	16	an	an	DET
gojar-3947	81	17	individual	individual	ADJ
gojar-3947	81	18	taxpayer	taxpayer	NOUN
gojar-3947	81	19	before	before	SCONJ
gojar-3947	81	20	a	a	DET
gojar-3947	81	21	tax	tax	NOUN
gojar-3947	81	22	is	be	AUX
gojar-3947	81	23	levied	levy	VERB
gojar-3947	81	24	.	.	PUNCT
gojar-3947	82	1	this	this	DET
gojar-3947	82	2	theory	theory	NOUN
gojar-3947	82	3	is	be	AUX
gojar-3947	82	4	closely	closely	ADV
gojar-3947	82	5	linked	link	VERB
gojar-3947	82	6	to	to	ADP
gojar-3947	82	7	the	the	DET
gojar-3947	82	8	global	global	ADJ
gojar-3947	82	9	online	online	PROPN
gojar-3947	82	10	journal	journal	PROPN
gojar-3947	82	11	of	of	ADP
gojar-3947	82	12	academic	academic	ADJ
gojar-3947	82	13	research	research	NOUN
gojar-3947	82	14	(	(	PUNCT
gojar-3947	82	15	gojar	gojar	NOUN
gojar-3947	82	16	)	)	PUNCT
gojar-3947	82	17	,	,	PUNCT
gojar-3947	82	18	vol	vol	NOUN
gojar-3947	82	19	.	.	PROPN
gojar-3947	83	1	2	2	NUM
gojar-3947	83	2	,	,	PUNCT
gojar-3947	83	3	no	no	INTJ
gojar-3947	83	4	.	.	NOUN
gojar-3947	83	5	4	4	NUM
gojar-3947	83	6	sep	sep	PROPN
gojar-3947	83	7	-	-	PUNCT
gojar-3947	83	8	oct	oct	PROPN
gojar-3947	83	9	2023	2023	NUM
gojar-3947	83	10	12	12	NUM
gojar-3947	83	11	principles	principle	NOUN
gojar-3947	83	12	of	of	ADP
gojar-3947	83	13	fairness	fairness	NOUN
gojar-3947	83	14	and	and	CCONJ
gojar-3947	83	15	equity	equity	NOUN
gojar-3947	83	16	in	in	ADP
gojar-3947	83	17	taxation	taxation	NOUN
gojar-3947	83	18	.	.	PUNCT
gojar-3947	84	1	the	the	DET
gojar-3947	84	2	ability	ability	NOUN
gojar-3947	84	3	to	to	PART
gojar-3947	84	4	pay	pay	VERB
gojar-3947	84	5	theory	theory	NOUN
gojar-3947	84	6	supports	support	VERB
gojar-3947	84	7	progressive	progressive	ADJ
gojar-3947	84	8	taxation	taxation	NOUN
gojar-3947	84	9	systems	system	NOUN
gojar-3947	84	10	where	where	SCONJ
gojar-3947	84	11	individuals	individual	NOUN
gojar-3947	84	12	and	and	CCONJ
gojar-3947	84	13	organization	organization	NOUN
gojar-3947	84	14	with	with	ADP
gojar-3947	84	15	higher	high	ADJ
gojar-3947	84	16	incomes	income	NOUN
gojar-3947	84	17	pay	pay	VERB
gojar-3947	84	18	a	a	DET
gojar-3947	84	19	larger	large	ADJ
gojar-3947	84	20	percentage	percentage	NOUN
gojar-3947	84	21	of	of	ADP
gojar-3947	84	22	their	their	PRON
gojar-3947	84	23	income	income	NOUN
gojar-3947	84	24	in	in	ADP
gojar-3947	84	25	taxes	taxis	NOUN
gojar-3947	84	26	and	and	CCONJ
gojar-3947	84	27	those	those	PRON
gojar-3947	84	28	with	with	ADP
gojar-3947	84	29	lower	low	ADJ
gojar-3947	84	30	income	income	NOUN
gojar-3947	84	31	pays	pay	VERB
gojar-3947	84	32	a	a	DET
gojar-3947	84	33	lower	low	ADJ
gojar-3947	84	34	percentage	percentage	NOUN
gojar-3947	84	35	of	of	ADP
gojar-3947	84	36	their	their	PRON
gojar-3947	84	37	income	income	NOUN
gojar-3947	84	38	in	in	ADP
gojar-3947	84	39	taxes	taxis	NOUN
gojar-3947	84	40	.	.	PUNCT
gojar-3947	85	1	this	this	DET
gojar-3947	85	2	approach	approach	NOUN
gojar-3947	85	3	aims	aim	VERB
gojar-3947	85	4	to	to	PART
gojar-3947	85	5	distribute	distribute	VERB
gojar-3947	85	6	economic	economic	ADJ
gojar-3947	85	7	resources	resource	NOUN
gojar-3947	85	8	and	and	CCONJ
gojar-3947	85	9	the	the	DET
gojar-3947	85	10	tax	tax	NOUN
gojar-3947	85	11	burden	burden	NOUN
gojar-3947	85	12	more	more	ADV
gojar-3947	85	13	equitably	equitably	ADV
gojar-3947	85	14	,	,	PUNCT
gojar-3947	85	15	with	with	ADP
gojar-3947	85	16	those	those	PRON
gojar-3947	85	17	who	who	PRON
gojar-3947	85	18	can	can	AUX
gojar-3947	85	19	afford	afford	VERB
gojar-3947	85	20	to	to	PART
gojar-3947	85	21	contribute	contribute	VERB
gojar-3947	85	22	more	more	ADV
gojar-3947	85	23	doing	do	VERB
gojar-3947	85	24	so	so	ADV
gojar-3947	85	25	.	.	PUNCT
gojar-3947	86	1	overall	overall	ADV
gojar-3947	86	2	,	,	PUNCT
gojar-3947	86	3	the	the	DET
gojar-3947	86	4	"	"	PUNCT
gojar-3947	86	5	ability	ability	NOUN
gojar-3947	86	6	to	to	PART
gojar-3947	86	7	pay	pay	VERB
gojar-3947	86	8	"	"	PUNCT
gojar-3947	86	9	theory	theory	NOUN
gojar-3947	86	10	aims	aim	VERB
gojar-3947	86	11	to	to	PART
gojar-3947	86	12	create	create	VERB
gojar-3947	86	13	a	a	DET
gojar-3947	86	14	tax	tax	NOUN
gojar-3947	86	15	system	system	NOUN
gojar-3947	86	16	that	that	PRON
gojar-3947	86	17	takes	take	VERB
gojar-3947	86	18	into	into	ADP
gojar-3947	86	19	account	account	NOUN
gojar-3947	86	20	an	an	DET
gojar-3947	86	21	individual	individual	NOUN
gojar-3947	86	22	's	's	PART
gojar-3947	86	23	or	or	CCONJ
gojar-3947	86	24	entity	entity	NOUN
gojar-3947	86	25	's	's	PART
gojar-3947	86	26	financial	financial	ADJ
gojar-3947	86	27	capacity	capacity	NOUN
gojar-3947	86	28	to	to	PART
gojar-3947	86	29	contribute	contribute	VERB
gojar-3947	86	30	to	to	ADP
gojar-3947	86	31	the	the	DET
gojar-3947	86	32	common	common	ADJ
gojar-3947	86	33	good	good	ADJ
gojar-3947	86	34	while	while	SCONJ
gojar-3947	86	35	promoting	promote	VERB
gojar-3947	86	36	economic	economic	ADJ
gojar-3947	86	37	fairness	fairness	NOUN
gojar-3947	86	38	and	and	CCONJ
gojar-3947	86	39	social	social	ADJ
gojar-3947	86	40	stability	stability	NOUN
gojar-3947	86	41	.	.	PUNCT
gojar-3947	87	1	as	as	SCONJ
gojar-3947	87	2	regards	regard	VERB
gojar-3947	87	3	the	the	DET
gojar-3947	87	4	effect	effect	NOUN
gojar-3947	87	5	of	of	ADP
gojar-3947	87	6	multiple	multiple	ADJ
gojar-3947	87	7	taxations	taxation	NOUN
gojar-3947	87	8	on	on	ADP
gojar-3947	87	9	the	the	DET
gojar-3947	87	10	efficiency	efficiency	NOUN
gojar-3947	87	11	of	of	ADP
gojar-3947	87	12	smes	sme	NOUN
gojar-3947	87	13	,	,	PUNCT
gojar-3947	87	14	this	this	DET
gojar-3947	87	15	theory	theory	NOUN
gojar-3947	87	16	is	be	AUX
gojar-3947	87	17	relevant	relevant	ADJ
gojar-3947	87	18	as	as	SCONJ
gojar-3947	87	19	it	it	PRON
gojar-3947	87	20	creates	create	VERB
gojar-3947	87	21	a	a	DET
gojar-3947	87	22	balance	balance	NOUN
gojar-3947	87	23	between	between	ADP
gojar-3947	87	24	the	the	DET
gojar-3947	87	25	taxation	taxation	NOUN
gojar-3947	87	26	of	of	ADP
gojar-3947	87	27	large	large	ADJ
gojar-3947	87	28	enterprises	enterprise	NOUN
gojar-3947	87	29	and	and	CCONJ
gojar-3947	87	30	smes	sme	NOUN
gojar-3947	87	31	.	.	PUNCT
gojar-3947	88	1	it	it	PRON
gojar-3947	88	2	implies	imply	VERB
gojar-3947	88	3	that	that	SCONJ
gojar-3947	88	4	tax	tax	NOUN
gojar-3947	88	5	levied	levy	VERB
gojar-3947	88	6	on	on	ADP
gojar-3947	88	7	both	both	DET
gojar-3947	88	8	smes	sme	NOUN
gojar-3947	88	9	and	and	CCONJ
gojar-3947	88	10	large	large	ADJ
gojar-3947	88	11	businesses	business	NOUN
gojar-3947	88	12	should	should	AUX
gojar-3947	88	13	vary	vary	VERB
gojar-3947	88	14	and	and	CCONJ
gojar-3947	88	15	be	be	AUX
gojar-3947	88	16	based	base	VERB
gojar-3947	88	17	on	on	ADP
gojar-3947	88	18	the	the	DET
gojar-3947	88	19	ability	ability	NOUN
gojar-3947	88	20	to	to	PART
gojar-3947	88	21	pay	pay	VERB
gojar-3947	88	22	.	.	PUNCT
gojar-3947	89	1	on	on	ADP
gojar-3947	89	2	the	the	DET
gojar-3947	89	3	other	other	ADJ
gojar-3947	89	4	hand	hand	NOUN
gojar-3947	89	5	,	,	PUNCT
gojar-3947	89	6	if	if	SCONJ
gojar-3947	89	7	smes	sme	NOUN
gojar-3947	89	8	are	be	AUX
gojar-3947	89	9	taxed	tax	VERB
gojar-3947	89	10	on	on	ADP
gojar-3947	89	11	multiple	multiple	ADJ
gojar-3947	89	12	occasions	occasion	NOUN
gojar-3947	89	13	and	and	CCONJ
gojar-3947	89	14	unfairly	unfairly	ADV
gojar-3947	89	15	,	,	PUNCT
gojar-3947	89	16	they	they	PRON
gojar-3947	89	17	would	would	AUX
gojar-3947	89	18	find	find	VERB
gojar-3947	89	19	it	it	PRON
gojar-3947	89	20	difficult	difficult	ADJ
gojar-3947	89	21	to	to	PART
gojar-3947	89	22	pay	pay	VERB
gojar-3947	89	23	,	,	PUNCT
gojar-3947	89	24	and	and	CCONJ
gojar-3947	89	25	their	their	PRON
gojar-3947	89	26	enterprise	enterprise	NOUN
gojar-3947	89	27	will	will	AUX
gojar-3947	89	28	suffer	suffer	VERB
gojar-3947	89	29	,	,	PUNCT
gojar-3947	89	30	which	which	PRON
gojar-3947	89	31	may	may	AUX
gojar-3947	89	32	lead	lead	VERB
gojar-3947	89	33	to	to	ADP
gojar-3947	89	34	inefficiency	inefficiency	NOUN
gojar-3947	89	35	and	and	CCONJ
gojar-3947	89	36	closures	closure	NOUN
gojar-3947	89	37	(	(	PUNCT
gojar-3947	89	38	okolo	okolo	PROPN
gojar-3947	89	39	et	et	PROPN
gojar-3947	89	40	al	al	PROPN
gojar-3947	89	41	,	,	PUNCT
gojar-3947	89	42	2016	2016	NUM
gojar-3947	89	43	)	)	PUNCT
gojar-3947	89	44	.	.	PUNCT
gojar-3947	90	1	empirical	empirical	ADJ
gojar-3947	90	2	literatures	literature	NOUN
gojar-3947	90	3	okolo	okolo	PROPN
gojar-3947	90	4	,	,	PUNCT
gojar-3947	90	5	okpalaojiego	okpalaojiego	NOUN
gojar-3947	90	6	and	and	CCONJ
gojar-3947	90	7	okolo	okolo	PROPN
gojar-3947	90	8	(	(	PUNCT
gojar-3947	90	9	2016	2016	NUM
gojar-3947	90	10	)	)	PUNCT
gojar-3947	90	11	examined	examine	VERB
gojar-3947	90	12	the	the	DET
gojar-3947	90	13	effect	effect	NOUN
gojar-3947	90	14	of	of	ADP
gojar-3947	90	15	multiple	multiple	ADJ
gojar-3947	90	16	taxation	taxation	NOUN
gojar-3947	90	17	on	on	ADP
gojar-3947	90	18	investments	investment	NOUN
gojar-3947	90	19	in	in	ADP
gojar-3947	90	20	smes	sme	NOUN
gojar-3947	90	21	.	.	PUNCT
gojar-3947	91	1	the	the	DET
gojar-3947	91	2	study	study	NOUN
gojar-3947	91	3	used	use	VERB
gojar-3947	91	4	survey	survey	NOUN
gojar-3947	91	5	design	design	NOUN
gojar-3947	91	6	with	with	ADP
gojar-3947	91	7	sme	sme	ADJ
gojar-3947	91	8	population	population	NOUN
gojar-3947	91	9	of	of	ADP
gojar-3947	91	10	80	80	NUM
gojar-3947	91	11	.	.	PUNCT
gojar-3947	92	1	questionnaire	questionnaire	NOUN
gojar-3947	92	2	was	be	AUX
gojar-3947	92	3	used	use	VERB
gojar-3947	92	4	to	to	PART
gojar-3947	92	5	collect	collect	VERB
gojar-3947	92	6	data	datum	NOUN
gojar-3947	92	7	.	.	PUNCT
gojar-3947	93	1	simple	simple	ADJ
gojar-3947	93	2	percentages	percentage	NOUN
gojar-3947	93	3	/	/	SYM
gojar-3947	93	4	frequencies	frequency	NOUN
gojar-3947	93	5	were	be	AUX
gojar-3947	93	6	used	use	VERB
gojar-3947	93	7	to	to	PART
gojar-3947	93	8	analyze	analyze	VERB
gojar-3947	93	9	the	the	DET
gojar-3947	93	10	data	datum	NOUN
gojar-3947	93	11	and	and	CCONJ
gojar-3947	93	12	the	the	DET
gojar-3947	93	13	research	research	NOUN
gojar-3947	93	14	hypotheses	hypothesis	NOUN
gojar-3947	93	15	were	be	AUX
gojar-3947	93	16	tested	test	VERB
gojar-3947	93	17	with	with	ADP
gojar-3947	93	18	anova	anova	PROPN
gojar-3947	93	19	.	.	PUNCT
gojar-3947	94	1	it	it	PRON
gojar-3947	94	2	was	be	AUX
gojar-3947	94	3	found	find	VERB
gojar-3947	94	4	that	that	SCONJ
gojar-3947	94	5	smes	sme	NOUN
gojar-3947	94	6	in	in	ADP
gojar-3947	94	7	enugu	enugu	PROPN
gojar-3947	94	8	pay	pay	VERB
gojar-3947	94	9	taxes	taxis	NOUN
gojar-3947	94	10	to	to	ADP
gojar-3947	94	11	more	more	ADJ
gojar-3947	94	12	than	than	ADP
gojar-3947	94	13	three	three	NUM
gojar-3947	94	14	agencies	agency	NOUN
gojar-3947	94	15	.	.	PUNCT
gojar-3947	95	1	the	the	DET
gojar-3947	95	2	study	study	NOUN
gojar-3947	95	3	also	also	ADV
gojar-3947	95	4	found	find	VERB
gojar-3947	95	5	that	that	SCONJ
gojar-3947	95	6	multiple	multiple	ADJ
gojar-3947	95	7	taxation	taxation	NOUN
gojar-3947	95	8	has	have	VERB
gojar-3947	95	9	negative	negative	ADJ
gojar-3947	95	10	effect	effect	NOUN
gojar-3947	95	11	on	on	ADP
gojar-3947	95	12	smes	sme	NOUN
gojar-3947	95	13	investment	investment	NOUN
gojar-3947	95	14	.	.	PUNCT
gojar-3947	96	1	furthermore	furthermore	ADV
gojar-3947	96	2	,	,	PUNCT
gojar-3947	96	3	the	the	DET
gojar-3947	96	4	relationship	relationship	NOUN
gojar-3947	96	5	between	between	ADP
gojar-3947	96	6	smes	sme	NOUN
gojar-3947	96	7	investment	investment	NOUN
gojar-3947	96	8	and	and	CCONJ
gojar-3947	96	9	its	its	PRON
gojar-3947	96	10	ability	ability	NOUN
gojar-3947	96	11	to	to	PART
gojar-3947	96	12	pay	pay	VERB
gojar-3947	96	13	tax	tax	NOUN
gojar-3947	96	14	is	be	AUX
gojar-3947	96	15	significant	significant	ADJ
gojar-3947	96	16	.	.	PUNCT
gojar-3947	97	1	the	the	DET
gojar-3947	97	2	researcher	researcher	NOUN
gojar-3947	97	3	recommends	recommend	VERB
gojar-3947	97	4	that	that	SCONJ
gojar-3947	97	5	government	government	NOUN
gojar-3947	97	6	should	should	AUX
gojar-3947	97	7	develop	develop	VERB
gojar-3947	97	8	a	a	DET
gojar-3947	97	9	tax	tax	NOUN
gojar-3947	97	10	policy	policy	NOUN
gojar-3947	97	11	that	that	PRON
gojar-3947	97	12	considers	consider	VERB
gojar-3947	97	13	the	the	DET
gojar-3947	97	14	enhancement	enhancement	NOUN
gojar-3947	97	15	of	of	ADP
gojar-3947	97	16	smes	sme	NOUN
gojar-3947	97	17	’	'	PUNCT
gojar-3947	97	18	capital	capital	NOUN
gojar-3947	97	19	allowance	allowance	NOUN
gojar-3947	97	20	when	when	SCONJ
gojar-3947	97	21	imposing	impose	VERB
gojar-3947	97	22	taxes	taxis	NOUN
gojar-3947	97	23	.	.	PUNCT
gojar-3947	98	1	government	government	NOUN
gojar-3947	98	2	should	should	AUX
gojar-3947	98	3	also	also	ADV
gojar-3947	98	4	consider	consider	VERB
gojar-3947	98	5	a	a	DET
gojar-3947	98	6	tax	tax	NOUN
gojar-3947	98	7	policy	policy	NOUN
gojar-3947	98	8	that	that	PRON
gojar-3947	98	9	encourages	encourage	VERB
gojar-3947	98	10	investment	investment	NOUN
gojar-3947	98	11	in	in	ADP
gojar-3947	98	12	smes	sme	NOUN
gojar-3947	98	13	by	by	ADP
gojar-3947	98	14	consolidating	consolidate	VERB
gojar-3947	98	15	all	all	DET
gojar-3947	98	16	taxes	taxis	NOUN
gojar-3947	98	17	in	in	ADP
gojar-3947	98	18	one	one	NUM
gojar-3947	98	19	slot	slot	NOUN
gojar-3947	98	20	and	and	CCONJ
gojar-3947	98	21	latter	latter	ADJ
gojar-3947	98	22	disseminate	disseminate	NOUN
gojar-3947	98	23	to	to	ADP
gojar-3947	98	24	various	various	ADJ
gojar-3947	98	25	government	government	NOUN
gojar-3947	98	26	purses	purse	NOUN
gojar-3947	98	27	rather	rather	ADV
gojar-3947	98	28	than	than	ADP
gojar-3947	98	29	having	have	VERB
gojar-3947	98	30	many	many	ADJ
gojar-3947	98	31	closely	closely	ADV
gojar-3947	98	32	related	relate	VERB
gojar-3947	98	33	but	but	CCONJ
gojar-3947	98	34	different	different	ADJ
gojar-3947	98	35	taxes	taxis	NOUN
gojar-3947	98	36	at	at	ADP
gojar-3947	98	37	the	the	DET
gojar-3947	98	38	same	same	ADJ
gojar-3947	98	39	time	time	NOUN
gojar-3947	98	40	.	.	PUNCT
gojar-3947	99	1	keywords	keyword	NOUN
gojar-3947	99	2	–	–	PUNCT
gojar-3947	99	3	investments	investment	NOUN
gojar-3947	99	4	,	,	PUNCT
gojar-3947	99	5	multiple	multiple	ADJ
gojar-3947	99	6	taxation	taxation	NOUN
gojar-3947	99	7	,	,	PUNCT
gojar-3947	99	8	small	small	ADJ
gojar-3947	99	9	and	and	CCONJ
gojar-3947	99	10	medium	medium	ADJ
gojar-3947	99	11	enterprises	enterprise	NOUN
gojar-3947	99	12	.	.	PUNCT
gojar-3947	100	1	adewara	adewara	PROPN
gojar-3947	100	2	,	,	PUNCT
gojar-3947	100	3	et	et	PROPN
gojar-3947	100	4	.	.	PUNCT
gojar-3947	101	1	al	al	PROPN
gojar-3947	101	2	.	.	PROPN
gojar-3947	102	1	(	(	PUNCT
gojar-3947	102	2	2023	2023	NUM
gojar-3947	102	3	)	)	PUNCT
gojar-3947	102	4	examined	examine	VERB
gojar-3947	102	5	the	the	DET
gojar-3947	102	6	effect	effect	NOUN
gojar-3947	102	7	of	of	ADP
gojar-3947	102	8	multiple	multiple	ADJ
gojar-3947	102	9	taxations	taxation	NOUN
gojar-3947	102	10	on	on	ADP
gojar-3947	102	11	the	the	DET
gojar-3947	102	12	financial	financial	ADJ
gojar-3947	102	13	performance	performance	NOUN
gojar-3947	102	14	of	of	ADP
gojar-3947	102	15	smes	sme	NOUN
gojar-3947	102	16	in	in	ADP
gojar-3947	102	17	ekiti	ekiti	PROPN
gojar-3947	102	18	state	state	PROPN
gojar-3947	102	19	,	,	PUNCT
gojar-3947	102	20	nigeria	nigeria	PROPN
gojar-3947	102	21	.	.	PUNCT
gojar-3947	103	1	the	the	DET
gojar-3947	103	2	study	study	NOUN
gojar-3947	103	3	used	use	VERB
gojar-3947	103	4	a	a	DET
gojar-3947	103	5	survey	survey	NOUN
gojar-3947	103	6	research	research	NOUN
gojar-3947	103	7	method	method	NOUN
gojar-3947	103	8	and	and	CCONJ
gojar-3947	103	9	analyzed	analyze	VERB
gojar-3947	103	10	it	it	PRON
gojar-3947	103	11	with	with	ADP
gojar-3947	103	12	correlation	correlation	NOUN
gojar-3947	103	13	coupled	couple	VERB
gojar-3947	103	14	with	with	ADP
gojar-3947	103	15	multiple	multiple	ADJ
gojar-3947	103	16	regression	regression	NOUN
gojar-3947	103	17	analysis	analysis	NOUN
gojar-3947	103	18	.	.	PUNCT
gojar-3947	104	1	the	the	DET
gojar-3947	104	2	population	population	NOUN
gojar-3947	104	3	comprises	comprise	VERB
gojar-3947	104	4	all	all	DET
gojar-3947	104	5	registered	registered	ADJ
gojar-3947	104	6	and	and	CCONJ
gojar-3947	104	7	functional	functional	ADJ
gojar-3947	104	8	smes	sme	NOUN
gojar-3947	104	9	located	locate	VERB
gojar-3947	104	10	in	in	ADP
gojar-3947	104	11	ado	ado	PROPN
gojar-3947	104	12	ekiti	ekiti	PROPN
gojar-3947	104	13	,	,	PUNCT
gojar-3947	104	14	nigeria	nigeria	PROPN
gojar-3947	104	15	,	,	PUNCT
gojar-3947	104	16	that	that	PRON
gojar-3947	104	17	have	have	AUX
gojar-3947	104	18	been	be	AUX
gojar-3947	104	19	in	in	ADP
gojar-3947	104	20	existence	existence	NOUN
gojar-3947	104	21	for	for	ADP
gojar-3947	104	22	over	over	ADP
gojar-3947	104	23	5	5	NUM
gojar-3947	104	24	years	year	NOUN
gojar-3947	104	25	with	with	ADP
gojar-3947	104	26	valid	valid	ADJ
gojar-3947	104	27	proof	proof	NOUN
gojar-3947	104	28	of	of	ADP
gojar-3947	104	29	tax	tax	NOUN
gojar-3947	104	30	payment	payment	NOUN
gojar-3947	104	31	.	.	PUNCT
gojar-3947	105	1	the	the	DET
gojar-3947	105	2	results	result	NOUN
gojar-3947	105	3	found	find	VERB
gojar-3947	105	4	that	that	SCONJ
gojar-3947	105	5	multiple	multiple	ADJ
gojar-3947	105	6	tax	tax	NOUN
gojar-3947	105	7	burdens	burden	NOUN
gojar-3947	105	8	and	and	CCONJ
gojar-3947	105	9	multiple	multiple	ADJ
gojar-3947	105	10	tax	tax	NOUN
gojar-3947	105	11	administrations	administration	NOUN
gojar-3947	105	12	exhibited	exhibit	VERB
gojar-3947	105	13	a	a	DET
gojar-3947	105	14	significant	significant	ADJ
gojar-3947	105	15	negative	negative	ADJ
gojar-3947	105	16	relationship	relationship	NOUN
gojar-3947	105	17	with	with	ADP
gojar-3947	105	18	the	the	DET
gojar-3947	105	19	financial	financial	ADJ
gojar-3947	105	20	performance	performance	NOUN
gojar-3947	105	21	of	of	ADP
gojar-3947	105	22	smes	sme	NOUN
gojar-3947	105	23	in	in	ADP
gojar-3947	105	24	ekiti	ekiti	PROPN
gojar-3947	105	25	state	state	PROPN
gojar-3947	105	26	,	,	PUNCT
gojar-3947	105	27	nigeria	nigeria	PROPN
gojar-3947	105	28	,	,	PUNCT
gojar-3947	105	29	global	global	ADJ
gojar-3947	105	30	online	online	ADJ
gojar-3947	105	31	journal	journal	PROPN
gojar-3947	105	32	of	of	ADP
gojar-3947	105	33	academic	academic	ADJ
gojar-3947	105	34	research	research	NOUN
gojar-3947	105	35	(	(	PUNCT
gojar-3947	105	36	gojar	gojar	NOUN
gojar-3947	105	37	)	)	PUNCT
gojar-3947	105	38	,	,	PUNCT
gojar-3947	105	39	vol	vol	NOUN
gojar-3947	105	40	.	.	PROPN
gojar-3947	106	1	2	2	NUM
gojar-3947	106	2	,	,	PUNCT
gojar-3947	106	3	no	no	INTJ
gojar-3947	106	4	.	.	NOUN
gojar-3947	106	5	4	4	NUM
gojar-3947	106	6	sep	sep	PROPN
gojar-3947	106	7	-	-	PUNCT
gojar-3947	106	8	oct	oct	PROPN
gojar-3947	106	9	2023	2023	NUM
gojar-3947	106	10	13	13	NUM
gojar-3947	106	11	while	while	SCONJ
gojar-3947	106	12	the	the	DET
gojar-3947	106	13	ability	ability	NOUN
gojar-3947	106	14	to	to	PART
gojar-3947	106	15	pay	pay	VERB
gojar-3947	106	16	tax	tax	NOUN
gojar-3947	106	17	revealed	reveal	VERB
gojar-3947	106	18	a	a	DET
gojar-3947	106	19	significant	significant	ADJ
gojar-3947	106	20	positive	positive	ADJ
gojar-3947	106	21	relationship	relationship	NOUN
gojar-3947	106	22	.	.	PUNCT
gojar-3947	107	1	from	from	ADP
gojar-3947	107	2	the	the	DET
gojar-3947	107	3	aforementioned	aforementioned	ADJ
gojar-3947	107	4	results	result	NOUN
gojar-3947	107	5	,	,	PUNCT
gojar-3947	107	6	it	it	PRON
gojar-3947	107	7	was	be	AUX
gojar-3947	107	8	concluded	conclude	VERB
gojar-3947	107	9	that	that	SCONJ
gojar-3947	107	10	multiple	multiple	ADJ
gojar-3947	107	11	taxes	taxis	NOUN
gojar-3947	107	12	served	serve	VERB
gojar-3947	107	13	as	as	ADP
gojar-3947	107	14	a	a	DET
gojar-3947	107	15	worm	worm	NOUN
gojar-3947	107	16	that	that	PRON
gojar-3947	107	17	deeply	deeply	ADV
gojar-3947	107	18	reduced	reduce	VERB
gojar-3947	107	19	the	the	DET
gojar-3947	107	20	investment	investment	NOUN
gojar-3947	107	21	potential	potential	NOUN
gojar-3947	107	22	of	of	ADP
gojar-3947	107	23	smes	sme	NOUN
gojar-3947	107	24	and	and	CCONJ
gojar-3947	107	25	invariably	invariably	ADV
gojar-3947	107	26	affected	affect	VERB
gojar-3947	107	27	the	the	DET
gojar-3947	107	28	chunk	chunk	NOUN
gojar-3947	107	29	of	of	ADP
gojar-3947	107	30	revenue	revenue	NOUN
gojar-3947	107	31	generated	generate	VERB
gojar-3947	107	32	by	by	ADP
gojar-3947	107	33	the	the	DET
gojar-3947	107	34	sector	sector	NOUN
gojar-3947	107	35	in	in	ADP
gojar-3947	107	36	the	the	DET
gojar-3947	107	37	state	state	NOUN
gojar-3947	107	38	.	.	PUNCT
gojar-3947	108	1	it	it	PRON
gojar-3947	108	2	was	be	AUX
gojar-3947	108	3	therefore	therefore	ADV
gojar-3947	108	4	suggested	suggest	VERB
gojar-3947	108	5	that	that	SCONJ
gojar-3947	108	6	the	the	DET
gojar-3947	108	7	joint	joint	ADJ
gojar-3947	108	8	tax	tax	NOUN
gojar-3947	108	9	board	board	NOUN
gojar-3947	108	10	in	in	ADP
gojar-3947	108	11	the	the	DET
gojar-3947	108	12	state	state	NOUN
gojar-3947	108	13	and	and	CCONJ
gojar-3947	108	14	other	other	ADJ
gojar-3947	108	15	institutions	institution	NOUN
gojar-3947	108	16	responsible	responsible	ADJ
gojar-3947	108	17	for	for	ADP
gojar-3947	108	18	multiple	multiple	ADJ
gojar-3947	108	19	tax	tax	NOUN
gojar-3947	108	20	management	management	NOUN
gojar-3947	108	21	should	should	AUX
gojar-3947	108	22	awaken	awaken	VERB
gojar-3947	108	23	to	to	ADP
gojar-3947	108	24	their	their	PRON
gojar-3947	108	25	functions	function	NOUN
gojar-3947	108	26	and	and	CCONJ
gojar-3947	108	27	harmonize	harmonize	VERB
gojar-3947	108	28	all	all	DET
gojar-3947	108	29	government	government	NOUN
gojar-3947	108	30	revenue	revenue	NOUN
gojar-3947	108	31	to	to	PART
gojar-3947	108	32	prevent	prevent	VERB
gojar-3947	108	33	the	the	DET
gojar-3947	108	34	occurrence	occurrence	NOUN
gojar-3947	108	35	of	of	ADP
gojar-3947	108	36	multiple	multiple	ADJ
gojar-3947	108	37	taxes	taxis	NOUN
gojar-3947	108	38	from	from	ADP
gojar-3947	108	39	causing	cause	VERB
gojar-3947	108	40	a	a	DET
gojar-3947	108	41	burden	burden	NOUN
gojar-3947	108	42	and	and	CCONJ
gojar-3947	108	43	hindering	hinder	VERB
gojar-3947	108	44	the	the	DET
gojar-3947	108	45	survival	survival	NOUN
gojar-3947	108	46	of	of	ADP
gojar-3947	108	47	smes	sme	NOUN
gojar-3947	108	48	in	in	ADP
gojar-3947	108	49	the	the	DET
gojar-3947	108	50	state	state	NOUN
gojar-3947	108	51	.	.	PUNCT
gojar-3947	109	1	adeniyi	adeniyi	ADV
gojar-3947	109	2	and	and	CCONJ
gojar-3947	109	3	imade	imade	NOUN
gojar-3947	109	4	(	(	PUNCT
gojar-3947	109	5	2018	2018	NUM
gojar-3947	109	6	)	)	PUNCT
gojar-3947	109	7	looked	look	VERB
gojar-3947	109	8	at	at	ADP
gojar-3947	109	9	the	the	DET
gojar-3947	109	10	implication	implication	NOUN
gojar-3947	109	11	of	of	ADP
gojar-3947	109	12	multiple	multiple	ADJ
gojar-3947	109	13	taxations	taxation	NOUN
gojar-3947	109	14	in	in	ADP
gojar-3947	109	15	achieving	achieve	VERB
gojar-3947	109	16	sustainable	sustainable	ADJ
gojar-3947	109	17	development	development	NOUN
gojar-3947	109	18	among	among	ADP
gojar-3947	109	19	the	the	DET
gojar-3947	109	20	small	small	ADJ
gojar-3947	109	21	enterprises	enterprise	NOUN
gojar-3947	109	22	domiciled	domicile	VERB
gojar-3947	109	23	in	in	ADP
gojar-3947	109	24	lagos	lagos	NOUN
gojar-3947	109	25	state	state	NOUN
gojar-3947	109	26	,	,	PUNCT
gojar-3947	109	27	nigeria	nigeria	PROPN
gojar-3947	109	28	.	.	PUNCT
gojar-3947	110	1	the	the	DET
gojar-3947	110	2	study	study	NOUN
gojar-3947	110	3	looked	look	VERB
gojar-3947	110	4	at	at	ADP
gojar-3947	110	5	the	the	DET
gojar-3947	110	6	burdens	burden	NOUN
gojar-3947	110	7	of	of	ADP
gojar-3947	110	8	multiple	multiple	ADJ
gojar-3947	110	9	taxes	taxis	NOUN
gojar-3947	110	10	and	and	CCONJ
gojar-3947	110	11	the	the	DET
gojar-3947	110	12	administrative	administrative	ADJ
gojar-3947	110	13	influence	influence	NOUN
gojar-3947	110	14	of	of	ADP
gojar-3947	110	15	multiple	multiple	ADJ
gojar-3947	110	16	taxes	taxis	NOUN
gojar-3947	110	17	on	on	ADP
gojar-3947	110	18	small	small	ADJ
gojar-3947	110	19	-	-	PUNCT
gojar-3947	110	20	scale	scale	NOUN
gojar-3947	110	21	enterprises	enterprise	NOUN
gojar-3947	110	22	’	'	PUNCT
gojar-3947	110	23	performance	performance	NOUN
gojar-3947	110	24	.	.	PUNCT
gojar-3947	111	1	questionnaires	questionnaire	NOUN
gojar-3947	111	2	distributed	distribute	VERB
gojar-3947	111	3	among	among	ADP
gojar-3947	111	4	target	target	NOUN
gojar-3947	111	5	smes	sme	NOUN
gojar-3947	111	6	in	in	ADP
gojar-3947	111	7	lagos	lago	NOUN
gojar-3947	111	8	state	state	NOUN
gojar-3947	111	9	were	be	AUX
gojar-3947	111	10	employed	employ	VERB
gojar-3947	111	11	using	use	VERB
gojar-3947	111	12	percentages	percentage	NOUN
gojar-3947	111	13	and	and	CCONJ
gojar-3947	111	14	anova	anova	PROPN
gojar-3947	111	15	techniques	technique	NOUN
gojar-3947	111	16	.	.	PUNCT
gojar-3947	112	1	the	the	DET
gojar-3947	112	2	outcome	outcome	NOUN
gojar-3947	112	3	of	of	ADP
gojar-3947	112	4	the	the	DET
gojar-3947	112	5	findings	finding	NOUN
gojar-3947	112	6	revealed	reveal	VERB
gojar-3947	112	7	that	that	SCONJ
gojar-3947	112	8	both	both	DET
gojar-3947	112	9	burdens	burden	NOUN
gojar-3947	112	10	of	of	ADP
gojar-3947	112	11	multiple	multiple	ADJ
gojar-3947	112	12	taxes	taxis	NOUN
gojar-3947	112	13	and	and	CCONJ
gojar-3947	112	14	the	the	DET
gojar-3947	112	15	administrative	administrative	ADJ
gojar-3947	112	16	influence	influence	NOUN
gojar-3947	112	17	of	of	ADP
gojar-3947	112	18	multiple	multiple	ADJ
gojar-3947	112	19	taxes	taxis	NOUN
gojar-3947	112	20	significantly	significantly	ADV
gojar-3947	112	21	influence	influence	VERB
gojar-3947	112	22	small	small	ADJ
gojar-3947	112	23	-	-	PUNCT
gojar-3947	112	24	scale	scale	NOUN
gojar-3947	112	25	enterprises	enterprise	NOUN
gojar-3947	112	26	’	'	PUNCT
gojar-3947	112	27	performance	performance	NOUN
gojar-3947	112	28	in	in	ADP
gojar-3947	112	29	lagos	lagos	NOUN
gojar-3947	112	30	state	state	NOUN
gojar-3947	112	31	,	,	PUNCT
gojar-3947	112	32	nigeria	nigeria	PROPN
gojar-3947	112	33	.	.	PUNCT
gojar-3947	113	1	ocheni	ocheni	PROPN
gojar-3947	113	2	and	and	CCONJ
gojar-3947	113	3	gemade	gemade	PROPN
gojar-3947	113	4	(	(	PUNCT
gojar-3947	113	5	2015	2015	NUM
gojar-3947	113	6	)	)	PUNCT
gojar-3947	113	7	carried	carry	VERB
gojar-3947	113	8	out	out	ADP
gojar-3947	113	9	a	a	DET
gojar-3947	113	10	study	study	NOUN
gojar-3947	113	11	that	that	PRON
gojar-3947	113	12	investigated	investigate	VERB
gojar-3947	113	13	the	the	DET
gojar-3947	113	14	effects	effect	NOUN
gojar-3947	113	15	of	of	ADP
gojar-3947	113	16	multiple	multiple	ADJ
gojar-3947	113	17	taxation	taxation	NOUN
gojar-3947	113	18	on	on	ADP
gojar-3947	113	19	the	the	DET
gojar-3947	113	20	performance	performance	NOUN
gojar-3947	113	21	of	of	ADP
gojar-3947	113	22	small	small	ADJ
gojar-3947	113	23	and	and	CCONJ
gojar-3947	113	24	medium	medium	ADJ
gojar-3947	113	25	scale	scale	NOUN
gojar-3947	113	26	business	business	NOUN
gojar-3947	113	27	enterprises	enterprise	NOUN
gojar-3947	113	28	in	in	ADP
gojar-3947	113	29	benue	benue	NOUN
gojar-3947	113	30	state	state	NOUN
gojar-3947	113	31	.	.	PUNCT
gojar-3947	114	1	the	the	DET
gojar-3947	114	2	study	study	NOUN
gojar-3947	114	3	also	also	ADV
gojar-3947	114	4	examined	examine	VERB
gojar-3947	114	5	the	the	DET
gojar-3947	114	6	effect	effect	NOUN
gojar-3947	114	7	of	of	ADP
gojar-3947	114	8	multiple	multiple	ADJ
gojar-3947	114	9	taxation	taxation	NOUN
gojar-3947	114	10	on	on	ADP
gojar-3947	114	11	smes	sme	NOUN
gojar-3947	114	12	’	'	PUNCT
gojar-3947	114	13	survival	survival	NOUN
gojar-3947	114	14	.	.	PUNCT
gojar-3947	115	1	the	the	DET
gojar-3947	115	2	study	study	NOUN
gojar-3947	115	3	involves	involve	VERB
gojar-3947	115	4	a	a	DET
gojar-3947	115	5	survey	survey	NOUN
gojar-3947	115	6	research	research	NOUN
gojar-3947	115	7	design	design	NOUN
gojar-3947	115	8	with	with	ADP
gojar-3947	115	9	a	a	DET
gojar-3947	115	10	population	population	NOUN
gojar-3947	115	11	of	of	ADP
gojar-3947	115	12	91	91	NUM
gojar-3947	115	13	.	.	PUNCT
gojar-3947	116	1	the	the	DET
gojar-3947	116	2	researchers	researcher	NOUN
gojar-3947	116	3	derived	derive	VERB
gojar-3947	116	4	their	their	PRON
gojar-3947	116	5	sample	sample	NOUN
gojar-3947	116	6	size	size	NOUN
gojar-3947	116	7	to	to	PART
gojar-3947	116	8	arrive	arrive	VERB
gojar-3947	116	9	at	at	ADP
gojar-3947	116	10	74	74	NUM
gojar-3947	116	11	and	and	CCONJ
gojar-3947	116	12	a	a	DET
gojar-3947	116	13	self	self	NOUN
gojar-3947	116	14	-	-	PUNCT
gojar-3947	116	15	administered	administer	VERB
gojar-3947	116	16	questionnaire	questionnaire	NOUN
gojar-3947	116	17	was	be	AUX
gojar-3947	116	18	used	use	VERB
gojar-3947	116	19	to	to	PART
gojar-3947	116	20	collect	collect	VERB
gojar-3947	116	21	data	datum	NOUN
gojar-3947	116	22	.	.	PUNCT
gojar-3947	117	1	this	this	DET
gojar-3947	117	2	data	datum	NOUN
gojar-3947	117	3	was	be	AUX
gojar-3947	117	4	quantitatively	quantitatively	ADV
gojar-3947	117	5	analyzed	analyze	VERB
gojar-3947	117	6	with	with	ADP
gojar-3947	117	7	simple	simple	ADJ
gojar-3947	117	8	percentages	percentage	NOUN
gojar-3947	117	9	and	and	CCONJ
gojar-3947	117	10	the	the	DET
gojar-3947	117	11	research	research	NOUN
gojar-3947	117	12	hypotheses	hypothesis	NOUN
gojar-3947	117	13	were	be	AUX
gojar-3947	117	14	tested	test	VERB
gojar-3947	117	15	with	with	ADP
gojar-3947	117	16	anova	anova	PROPN
gojar-3947	117	17	.	.	PUNCT
gojar-3947	118	1	findings	finding	NOUN
gojar-3947	118	2	revealed	reveal	VERB
gojar-3947	118	3	that	that	SCONJ
gojar-3947	118	4	multiple	multiple	ADJ
gojar-3947	118	5	taxation	taxation	NOUN
gojar-3947	118	6	has	have	VERB
gojar-3947	118	7	negative	negative	ADJ
gojar-3947	118	8	effect	effect	NOUN
gojar-3947	118	9	on	on	ADP
gojar-3947	118	10	smes	sme	NOUN
gojar-3947	118	11	’	'	PUNCT
gojar-3947	118	12	survival	survival	NOUN
gojar-3947	118	13	and	and	CCONJ
gojar-3947	118	14	the	the	DET
gojar-3947	118	15	relationship	relationship	NOUN
gojar-3947	118	16	between	between	ADP
gojar-3947	118	17	smes	sme	NOUN
gojar-3947	118	18	’	'	PUNCT
gojar-3947	118	19	size	size	NOUN
gojar-3947	118	20	and	and	CCONJ
gojar-3947	118	21	its	its	PRON
gojar-3947	118	22	ability	ability	NOUN
gojar-3947	118	23	to	to	PART
gojar-3947	118	24	pay	pay	VERB
gojar-3947	118	25	taxes	taxis	NOUN
gojar-3947	118	26	is	be	AUX
gojar-3947	118	27	significant	significant	ADJ
gojar-3947	118	28	.	.	PUNCT
gojar-3947	119	1	the	the	DET
gojar-3947	119	2	research	research	NOUN
gojar-3947	119	3	,	,	PUNCT
gojar-3947	119	4	therefore	therefore	ADV
gojar-3947	119	5	,	,	PUNCT
gojar-3947	119	6	recommends	recommend	VERB
gojar-3947	119	7	that	that	SCONJ
gojar-3947	119	8	government	government	NOUN
gojar-3947	119	9	should	should	AUX
gojar-3947	119	10	come	come	VERB
gojar-3947	119	11	up	up	ADP
gojar-3947	119	12	with	with	ADP
gojar-3947	119	13	uniform	uniform	ADJ
gojar-3947	119	14	tax	tax	NOUN
gojar-3947	119	15	policies	policy	NOUN
gojar-3947	119	16	that	that	PRON
gojar-3947	119	17	will	will	AUX
gojar-3947	119	18	favour	favour	VERB
gojar-3947	119	19	the	the	DET
gojar-3947	119	20	development	development	NOUN
gojar-3947	119	21	of	of	ADP
gojar-3947	119	22	smes	sme	NOUN
gojar-3947	119	23	in	in	ADP
gojar-3947	119	24	nigeria	nigeria	PROPN
gojar-3947	119	25	and	and	CCONJ
gojar-3947	119	26	government	government	NOUN
gojar-3947	119	27	should	should	AUX
gojar-3947	119	28	put	put	VERB
gojar-3947	119	29	into	into	ADP
gojar-3947	119	30	consideration	consideration	NOUN
gojar-3947	119	31	the	the	DET
gojar-3947	119	32	size	size	NOUN
gojar-3947	119	33	of	of	ADP
gojar-3947	119	34	smes	sme	NOUN
gojar-3947	119	35	when	when	SCONJ
gojar-3947	119	36	formulating	formulate	VERB
gojar-3947	119	37	tax	tax	NOUN
gojar-3947	119	38	policies	policy	NOUN
gojar-3947	119	39	.	.	PUNCT
gojar-3947	120	1	aluko	aluko	PROPN
gojar-3947	120	2	et	et	PROPN
gojar-3947	120	3	al	al	PROPN
gojar-3947	120	4	.	.	PROPN
gojar-3947	121	1	(	(	PUNCT
gojar-3947	121	2	2022	2022	NUM
gojar-3947	121	3	)	)	PUNCT
gojar-3947	121	4	assessed	assess	VERB
gojar-3947	121	5	the	the	DET
gojar-3947	121	6	effect	effect	NOUN
gojar-3947	121	7	of	of	ADP
gojar-3947	121	8	tax	tax	NOUN
gojar-3947	121	9	incentives	incentive	NOUN
gojar-3947	121	10	on	on	ADP
gojar-3947	121	11	the	the	DET
gojar-3947	121	12	liquidity	liquidity	NOUN
gojar-3947	121	13	performance	performance	NOUN
gojar-3947	121	14	of	of	ADP
gojar-3947	121	15	quoted	quote	VERB
gojar-3947	121	16	manufacturing	manufacturing	NOUN
gojar-3947	121	17	firms	firm	NOUN
gojar-3947	121	18	in	in	ADP
gojar-3947	121	19	the	the	DET
gojar-3947	121	20	nigeria	nigeria	PROPN
gojar-3947	121	21	exchange	exchange	PROPN
gojar-3947	121	22	group	group	NOUN
gojar-3947	121	23	.	.	PUNCT
gojar-3947	122	1	the	the	DET
gojar-3947	122	2	study	study	NOUN
gojar-3947	122	3	used	use	VERB
gojar-3947	122	4	an	an	DET
gojar-3947	122	5	expo	expo	ADJ
gojar-3947	122	6	-	-	PUNCT
gojar-3947	122	7	facto	facto	X
gojar-3947	122	8	research	research	NOUN
gojar-3947	122	9	design	design	NOUN
gojar-3947	122	10	,	,	PUNCT
gojar-3947	122	11	and	and	CCONJ
gojar-3947	122	12	the	the	DET
gojar-3947	122	13	population	population	NOUN
gojar-3947	122	14	of	of	ADP
gojar-3947	122	15	the	the	DET
gojar-3947	122	16	study	study	NOUN
gojar-3947	122	17	comprised	comprise	VERB
gojar-3947	122	18	18	18	NUM
gojar-3947	122	19	industrial	industrial	ADJ
gojar-3947	122	20	goods	good	NOUN
gojar-3947	122	21	firms	firm	NOUN
gojar-3947	122	22	listed	list	VERB
gojar-3947	122	23	in	in	ADP
gojar-3947	122	24	the	the	DET
gojar-3947	122	25	nigeria	nigeria	PROPN
gojar-3947	122	26	exchange	exchange	PROPN
gojar-3947	122	27	group	group	NOUN
gojar-3947	122	28	from	from	ADP
gojar-3947	122	29	2012	2012	NUM
gojar-3947	122	30	to	to	ADP
gojar-3947	122	31	2021	2021	NUM
gojar-3947	122	32	.	.	PUNCT
gojar-3947	123	1	the	the	DET
gojar-3947	123	2	sample	sample	NOUN
gojar-3947	123	3	size	size	NOUN
gojar-3947	123	4	of	of	ADP
gojar-3947	123	5	10	10	NUM
gojar-3947	123	6	firms	firm	NOUN
gojar-3947	123	7	was	be	AUX
gojar-3947	123	8	selected	select	VERB
gojar-3947	123	9	through	through	ADP
gojar-3947	123	10	a	a	DET
gojar-3947	123	11	purposive	purposive	ADJ
gojar-3947	123	12	sampling	sample	VERB
gojar-3947	123	13	technique	technique	NOUN
gojar-3947	123	14	.	.	PUNCT
gojar-3947	124	1	the	the	DET
gojar-3947	124	2	data	datum	NOUN
gojar-3947	124	3	for	for	ADP
gojar-3947	124	4	the	the	DET
gojar-3947	124	5	study	study	NOUN
gojar-3947	124	6	was	be	AUX
gojar-3947	124	7	obtained	obtain	VERB
gojar-3947	124	8	from	from	ADP
gojar-3947	124	9	secondary	secondary	ADJ
gojar-3947	124	10	sources	source	NOUN
gojar-3947	124	11	through	through	ADP
gojar-3947	124	12	the	the	DET
gojar-3947	124	13	published	publish	VERB
gojar-3947	124	14	financial	financial	ADJ
gojar-3947	124	15	statements	statement	NOUN
gojar-3947	124	16	of	of	ADP
gojar-3947	124	17	the	the	DET
gojar-3947	124	18	companies	company	NOUN
gojar-3947	124	19	.	.	PUNCT
gojar-3947	125	1	data	datum	NOUN
gojar-3947	125	2	were	be	AUX
gojar-3947	125	3	analyzed	analyze	VERB
gojar-3947	125	4	through	through	ADP
gojar-3947	125	5	descriptive	descriptive	ADJ
gojar-3947	125	6	and	and	CCONJ
gojar-3947	125	7	inferential	inferential	ADJ
gojar-3947	125	8	statistics	statistic	NOUN
gojar-3947	125	9	.	.	PUNCT
gojar-3947	126	1	the	the	DET
gojar-3947	126	2	result	result	NOUN
gojar-3947	126	3	from	from	ADP
gojar-3947	126	4	the	the	DET
gojar-3947	126	5	analysis	analysis	NOUN
gojar-3947	126	6	of	of	ADP
gojar-3947	126	7	data	datum	NOUN
gojar-3947	126	8	revealed	reveal	VERB
gojar-3947	126	9	that	that	SCONJ
gojar-3947	126	10	tax	tax	NOUN
gojar-3947	126	11	savings	saving	NOUN
gojar-3947	126	12	had	have	VERB
gojar-3947	126	13	a	a	DET
gojar-3947	126	14	significant	significant	ADJ
gojar-3947	126	15	and	and	CCONJ
gojar-3947	126	16	positive	positive	ADJ
gojar-3947	126	17	effect	effect	NOUN
gojar-3947	126	18	on	on	ADP
gojar-3947	126	19	the	the	DET
gojar-3947	126	20	liquidity	liquidity	NOUN
gojar-3947	126	21	performance	performance	NOUN
gojar-3947	126	22	of	of	ADP
gojar-3947	126	23	companies	company	NOUN
gojar-3947	126	24	.	.	PUNCT
gojar-3947	127	1	the	the	DET
gojar-3947	127	2	findings	finding	NOUN
gojar-3947	127	3	from	from	ADP
gojar-3947	127	4	the	the	DET
gojar-3947	127	5	study	study	NOUN
gojar-3947	127	6	also	also	ADV
gojar-3947	127	7	global	global	ADJ
gojar-3947	127	8	online	online	ADJ
gojar-3947	127	9	journal	journal	PROPN
gojar-3947	127	10	of	of	ADP
gojar-3947	127	11	academic	academic	ADJ
gojar-3947	127	12	research	research	NOUN
gojar-3947	127	13	(	(	PUNCT
gojar-3947	127	14	gojar	gojar	NOUN
gojar-3947	127	15	)	)	PUNCT
gojar-3947	127	16	,	,	PUNCT
gojar-3947	127	17	vol	vol	NOUN
gojar-3947	127	18	.	.	PROPN
gojar-3947	127	19	2	2	NUM
gojar-3947	127	20	,	,	PUNCT
gojar-3947	127	21	no	no	INTJ
gojar-3947	127	22	.	.	NOUN
gojar-3947	127	23	4	4	NUM
gojar-3947	127	24	sep	sep	PROPN
gojar-3947	127	25	-	-	PUNCT
gojar-3947	127	26	oct	oct	PROPN
gojar-3947	127	27	2023	2023	NUM
gojar-3947	127	28	14	14	NUM
gojar-3947	127	29	revealed	reveal	VERB
gojar-3947	127	30	that	that	SCONJ
gojar-3947	127	31	tax	tax	NOUN
gojar-3947	127	32	holiday	holiday	NOUN
gojar-3947	127	33	has	have	VERB
gojar-3947	127	34	a	a	DET
gojar-3947	127	35	negative	negative	ADJ
gojar-3947	127	36	and	and	CCONJ
gojar-3947	127	37	insignificant	insignificant	ADJ
gojar-3947	127	38	effect	effect	NOUN
gojar-3947	127	39	on	on	ADP
gojar-3947	127	40	companies	company	NOUN
gojar-3947	127	41	'	'	PART
gojar-3947	127	42	liquidity	liquidity	NOUN
gojar-3947	127	43	performance	performance	NOUN
gojar-3947	127	44	.	.	PUNCT
gojar-3947	128	1	using	use	VERB
gojar-3947	128	2	selected	select	VERB
gojar-3947	128	3	firms	firm	NOUN
gojar-3947	128	4	that	that	PRON
gojar-3947	128	5	engaged	engage	VERB
gojar-3947	128	6	in	in	ADP
gojar-3947	128	7	hospitality	hospitality	NOUN
gojar-3947	128	8	services	service	NOUN
gojar-3947	128	9	in	in	ADP
gojar-3947	128	10	abia	abia	PROPN
gojar-3947	128	11	state	state	PROPN
gojar-3947	128	12	,	,	PUNCT
gojar-3947	128	13	onyeukwu	onyeukwu	PROPN
gojar-3947	128	14	et	et	PROPN
gojar-3947	128	15	al	al	PROPN
gojar-3947	128	16	.	.	PROPN
gojar-3947	129	1	(	(	PUNCT
gojar-3947	129	2	2021	2021	NUM
gojar-3947	129	3	)	)	PUNCT
gojar-3947	129	4	looked	look	VERB
gojar-3947	129	5	at	at	ADP
gojar-3947	129	6	how	how	SCONJ
gojar-3947	129	7	their	their	PRON
gojar-3947	129	8	financial	financial	ADJ
gojar-3947	129	9	performance	performance	NOUN
gojar-3947	129	10	is	be	AUX
gojar-3947	129	11	being	be	AUX
gojar-3947	129	12	affected	affect	VERB
gojar-3947	129	13	by	by	ADP
gojar-3947	129	14	multiple	multiple	ADJ
gojar-3947	129	15	taxations	taxation	NOUN
gojar-3947	129	16	.	.	PUNCT
gojar-3947	130	1	its	its	PRON
gojar-3947	130	2	study	study	NOUN
gojar-3947	130	3	aimed	aim	VERB
gojar-3947	130	4	at	at	ADP
gojar-3947	130	5	analyzing	analyze	VERB
gojar-3947	130	6	whether	whether	SCONJ
gojar-3947	130	7	multiple	multiple	ADJ
gojar-3947	130	8	taxes	taxis	NOUN
gojar-3947	130	9	hinder	hinder	VERB
gojar-3947	130	10	the	the	DET
gojar-3947	130	11	survival	survival	NOUN
gojar-3947	130	12	and	and	CCONJ
gojar-3947	130	13	growth	growth	NOUN
gojar-3947	130	14	of	of	ADP
gojar-3947	130	15	selected	select	VERB
gojar-3947	130	16	firms	firm	NOUN
gojar-3947	130	17	in	in	ADP
gojar-3947	130	18	the	the	DET
gojar-3947	130	19	state	state	NOUN
gojar-3947	130	20	.	.	PUNCT
gojar-3947	131	1	data	datum	NOUN
gojar-3947	131	2	were	be	AUX
gojar-3947	131	3	gathered	gather	VERB
gojar-3947	131	4	through	through	ADP
gojar-3947	131	5	a	a	DET
gojar-3947	131	6	questionnaire	questionnaire	NOUN
gojar-3947	131	7	and	and	CCONJ
gojar-3947	131	8	analyzed	analyze	VERB
gojar-3947	131	9	with	with	ADP
gojar-3947	131	10	multiple	multiple	ADJ
gojar-3947	131	11	regression	regression	NOUN
gojar-3947	131	12	estimation	estimation	NOUN
gojar-3947	131	13	techniques	technique	NOUN
gojar-3947	131	14	.	.	PUNCT
gojar-3947	132	1	the	the	DET
gojar-3947	132	2	findings	finding	NOUN
gojar-3947	132	3	revealed	reveal	VERB
gojar-3947	132	4	that	that	SCONJ
gojar-3947	132	5	multiple	multiple	ADJ
gojar-3947	132	6	taxations	taxation	NOUN
gojar-3947	132	7	represented	represent	VERB
gojar-3947	132	8	by	by	ADP
gojar-3947	132	9	non	non	ADJ
gojar-3947	132	10	-	-	ADJ
gojar-3947	132	11	statutory	statutory	ADJ
gojar-3947	132	12	fees	fee	NOUN
gojar-3947	132	13	significantly	significantly	ADV
gojar-3947	132	14	influence	influence	VERB
gojar-3947	132	15	the	the	DET
gojar-3947	132	16	performance	performance	NOUN
gojar-3947	132	17	of	of	ADP
gojar-3947	132	18	the	the	DET
gojar-3947	132	19	firm	firm	NOUN
gojar-3947	132	20	.	.	PUNCT
gojar-3947	133	1	nyong	nyong	NOUN
gojar-3947	133	2	(	(	PUNCT
gojar-3947	133	3	2021	2021	NUM
gojar-3947	133	4	)	)	PUNCT
gojar-3947	133	5	investigated	investigate	VERB
gojar-3947	133	6	the	the	DET
gojar-3947	133	7	outcome	outcome	NOUN
gojar-3947	133	8	of	of	ADP
gojar-3947	133	9	multiple	multiple	ADJ
gojar-3947	133	10	taxations	taxation	NOUN
gojar-3947	133	11	on	on	ADP
gojar-3947	133	12	the	the	DET
gojar-3947	133	13	growing	grow	VERB
gojar-3947	133	14	status	status	NOUN
gojar-3947	133	15	of	of	ADP
gojar-3947	133	16	smes	sme	NOUN
gojar-3947	133	17	in	in	ADP
gojar-3947	133	18	nigeria	nigeria	PROPN
gojar-3947	133	19	.	.	PUNCT
gojar-3947	134	1	secondary	secondary	ADJ
gojar-3947	134	2	data	datum	NOUN
gojar-3947	134	3	were	be	AUX
gojar-3947	134	4	obtained	obtain	VERB
gojar-3947	134	5	from	from	ADP
gojar-3947	134	6	selected	select	VERB
gojar-3947	134	7	smes	sme	NOUN
gojar-3947	134	8	of	of	ADP
gojar-3947	134	9	the	the	DET
gojar-3947	134	10	state	state	NOUN
gojar-3947	134	11	and	and	CCONJ
gojar-3947	134	12	analyzed	analyze	VERB
gojar-3947	134	13	with	with	ADP
gojar-3947	134	14	regression	regression	NOUN
gojar-3947	134	15	analysis	analysis	NOUN
gojar-3947	134	16	estimation	estimation	NOUN
gojar-3947	134	17	techniques	technique	NOUN
gojar-3947	134	18	.	.	PUNCT
gojar-3947	135	1	it	it	PRON
gojar-3947	135	2	was	be	AUX
gojar-3947	135	3	discovered	discover	VERB
gojar-3947	135	4	that	that	SCONJ
gojar-3947	135	5	tenement	tenement	NOUN
gojar-3947	135	6	rate	rate	NOUN
gojar-3947	135	7	,	,	PUNCT
gojar-3947	135	8	refuse	refuse	VERB
gojar-3947	135	9	disposal	disposal	NOUN
gojar-3947	135	10	,	,	PUNCT
gojar-3947	135	11	business	business	NOUN
gojar-3947	135	12	permit	permit	NOUN
gojar-3947	135	13	fee	fee	NOUN
gojar-3947	135	14	,	,	PUNCT
gojar-3947	135	15	signpost	signpost	NOUN
gojar-3947	135	16	/	/	SYM
gojar-3947	135	17	advert	advert	ADJ
gojar-3947	135	18	fee	fee	NOUN
gojar-3947	135	19	,	,	PUNCT
gojar-3947	135	20	and	and	CCONJ
gojar-3947	135	21	development	development	NOUN
gojar-3947	135	22	levy	levy	NOUN
gojar-3947	135	23	did	do	AUX
gojar-3947	135	24	not	not	PART
gojar-3947	135	25	influence	influence	VERB
gojar-3947	135	26	the	the	DET
gojar-3947	135	27	growth	growth	NOUN
gojar-3947	135	28	prospect	prospect	NOUN
gojar-3947	135	29	of	of	ADP
gojar-3947	135	30	smes	sme	NOUN
gojar-3947	135	31	in	in	ADP
gojar-3947	135	32	nigeria	nigeria	PROPN
gojar-3947	135	33	.	.	PUNCT
gojar-3947	136	1	methodology	methodology	PROPN
gojar-3947	136	2	research	research	NOUN
gojar-3947	136	3	design	design	NOUN
gojar-3947	136	4	this	this	DET
gojar-3947	136	5	study	study	NOUN
gojar-3947	136	6	is	be	AUX
gojar-3947	136	7	a	a	DET
gojar-3947	136	8	survey	survey	NOUN
gojar-3947	136	9	research	research	NOUN
gojar-3947	136	10	design	design	NOUN
gojar-3947	136	11	.	.	PUNCT
gojar-3947	137	1	survey	survey	NOUN
gojar-3947	137	2	research	research	NOUN
gojar-3947	137	3	design	design	NOUN
gojar-3947	137	4	is	be	AUX
gojar-3947	137	5	a	a	DET
gojar-3947	137	6	research	research	NOUN
gojar-3947	137	7	design	design	NOUN
gojar-3947	137	8	that	that	PRON
gojar-3947	137	9	makes	make	VERB
gojar-3947	137	10	use	use	NOUN
gojar-3947	137	11	of	of	ADP
gojar-3947	137	12	primary	primary	ADJ
gojar-3947	137	13	method	method	NOUN
gojar-3947	137	14	for	for	ADP
gojar-3947	137	15	data	data	NOUN
gojar-3947	137	16	collection	collection	NOUN
gojar-3947	137	17	to	to	PART
gojar-3947	137	18	gather	gather	VERB
gojar-3947	137	19	information	information	NOUN
gojar-3947	137	20	needed	need	VERB
gojar-3947	137	21	for	for	ADP
gojar-3947	137	22	a	a	DET
gojar-3947	137	23	study	study	NOUN
gojar-3947	137	24	from	from	ADP
gojar-3947	137	25	a	a	DET
gojar-3947	137	26	sample	sample	NOUN
gojar-3947	137	27	of	of	ADP
gojar-3947	137	28	a	a	DET
gojar-3947	137	29	given	give	VERB
gojar-3947	137	30	population	population	NOUN
gojar-3947	137	31	(	(	PUNCT
gojar-3947	137	32	avedian	avedian	NOUN
gojar-3947	137	33	,	,	PUNCT
gojar-3947	137	34	2014	2014	NUM
gojar-3947	137	35	)	)	PUNCT
gojar-3947	137	36	.	.	PUNCT
gojar-3947	138	1	this	this	DET
gojar-3947	138	2	study	study	NOUN
gojar-3947	138	3	thus	thus	ADV
gojar-3947	138	4	made	make	VERB
gojar-3947	138	5	use	use	NOUN
gojar-3947	138	6	of	of	ADP
gojar-3947	138	7	quantitative	quantitative	ADJ
gojar-3947	138	8	instrument	instrument	NOUN
gojar-3947	138	9	(	(	PUNCT
gojar-3947	138	10	questionnaire	questionnaire	NOUN
gojar-3947	138	11	)	)	PUNCT
gojar-3947	138	12	in	in	ADP
gojar-3947	138	13	collecting	collect	VERB
gojar-3947	138	14	data	datum	NOUN
gojar-3947	138	15	from	from	ADP
gojar-3947	138	16	the	the	DET
gojar-3947	138	17	population	population	NOUN
gojar-3947	138	18	of	of	ADP
gojar-3947	138	19	the	the	DET
gojar-3947	138	20	study	study	NOUN
gojar-3947	138	21	.	.	PUNCT
gojar-3947	139	1	area	area	NOUN
gojar-3947	139	2	of	of	ADP
gojar-3947	139	3	study	study	VERB
gojar-3947	139	4	the	the	DET
gojar-3947	139	5	area	area	NOUN
gojar-3947	139	6	of	of	ADP
gojar-3947	139	7	the	the	DET
gojar-3947	139	8	study	study	NOUN
gojar-3947	139	9	is	be	AUX
gojar-3947	139	10	enugu	enugu	PROPN
gojar-3947	139	11	state	state	PROPN
gojar-3947	139	12	.	.	PUNCT
gojar-3947	140	1	enugu	enugu	PROPN
gojar-3947	140	2	state	state	NOUN
gojar-3947	140	3	is	be	AUX
gojar-3947	140	4	located	locate	VERB
gojar-3947	140	5	in	in	ADP
gojar-3947	140	6	south	south	PROPN
gojar-3947	140	7	eastern	eastern	PROPN
gojar-3947	140	8	nigeria	nigeria	PROPN
gojar-3947	140	9	.	.	PUNCT
gojar-3947	141	1	it	it	PRON
gojar-3947	141	2	is	be	AUX
gojar-3947	141	3	located	locate	VERB
gojar-3947	141	4	at	at	ADP
gojar-3947	141	5	6	6	NUM
gojar-3947	141	6	°	°	NOUN
gojar-3947	141	7	30′n	30′n	NUM
gojar-3947	141	8	7	7	NUM
gojar-3947	141	9	°	°	NOUN
gojar-3947	141	10	30′e	30′e	NUM
gojar-3947	141	11	of	of	ADP
gojar-3947	141	12	the	the	DET
gojar-3947	141	13	equator	equator	NOUN
gojar-3947	141	14	.	.	PUNCT
gojar-3947	142	1	the	the	DET
gojar-3947	142	2	state	state	NOUN
gojar-3947	142	3	is	be	AUX
gojar-3947	142	4	bordered	border	VERB
gojar-3947	142	5	on	on	ADP
gojar-3947	142	6	the	the	DET
gojar-3947	142	7	north	north	NOUN
gojar-3947	142	8	by	by	ADP
gojar-3947	142	9	benue	benue	PROPN
gojar-3947	142	10	and	and	CCONJ
gojar-3947	142	11	kogi	kogi	PROPN
gojar-3947	142	12	states	state	NOUN
gojar-3947	142	13	,	,	PUNCT
gojar-3947	142	14	bordered	border	VERB
gojar-3947	142	15	on	on	ADP
gojar-3947	142	16	the	the	DET
gojar-3947	142	17	east	east	NOUN
gojar-3947	142	18	by	by	ADP
gojar-3947	142	19	ebonyi	ebonyi	PROPN
gojar-3947	142	20	state	state	PROPN
gojar-3947	142	21	,	,	PUNCT
gojar-3947	142	22	bothered	bother	VERB
gojar-3947	142	23	by	by	ADP
gojar-3947	142	24	abia	abia	NOUN
gojar-3947	142	25	state	state	NOUN
gojar-3947	142	26	on	on	ADP
gojar-3947	142	27	the	the	DET
gojar-3947	142	28	south	south	NOUN
gojar-3947	142	29	,	,	PUNCT
gojar-3947	142	30	and	and	CCONJ
gojar-3947	142	31	anambra	anambra	PROPN
gojar-3947	142	32	state	state	NOUN
gojar-3947	142	33	to	to	ADP
gojar-3947	142	34	the	the	DET
gojar-3947	142	35	west	west	NOUN
gojar-3947	142	36	.	.	PUNCT
gojar-3947	143	1	enugu	enugu	PROPN
gojar-3947	143	2	is	be	AUX
gojar-3947	143	3	known	know	VERB
gojar-3947	143	4	for	for	ADP
gojar-3947	143	5	the	the	DET
gojar-3947	143	6	production	production	NOUN
gojar-3947	143	7	of	of	ADP
gojar-3947	143	8	agricultural	agricultural	ADJ
gojar-3947	143	9	products	product	NOUN
gojar-3947	143	10	such	such	ADJ
gojar-3947	143	11	as	as	ADP
gojar-3947	143	12	yam	yam	NOUN
gojar-3947	143	13	,	,	PUNCT
gojar-3947	143	14	cocoyam	cocoyam	NOUN
gojar-3947	143	15	,	,	PUNCT
gojar-3947	143	16	groundnuts	groundnut	NOUN
gojar-3947	143	17	,	,	PUNCT
gojar-3947	143	18	palm	palm	NOUN
gojar-3947	143	19	oil	oil	NOUN
gojar-3947	143	20	,	,	PUNCT
gojar-3947	143	21	maize	maize	NOUN
gojar-3947	143	22	,	,	PUNCT
gojar-3947	143	23	beans	bean	NOUN
gojar-3947	143	24	,	,	PUNCT
gojar-3947	143	25	and	and	CCONJ
gojar-3947	143	26	cassava	cassava	NOUN
gojar-3947	143	27	,	,	PUNCT
gojar-3947	143	28	among	among	ADP
gojar-3947	143	29	others	other	NOUN
gojar-3947	143	30	.	.	PUNCT
gojar-3947	144	1	the	the	DET
gojar-3947	144	2	state	state	NOUN
gojar-3947	144	3	also	also	ADV
gojar-3947	144	4	hosts	host	VERB
gojar-3947	144	5	lots	lot	NOUN
gojar-3947	144	6	of	of	ADP
gojar-3947	144	7	manufacturing	manufacturing	NOUN
gojar-3947	144	8	and	and	CCONJ
gojar-3947	144	9	service	service	NOUN
gojar-3947	144	10	rendering	rendering	NOUN
gojar-3947	144	11	firms	firm	NOUN
gojar-3947	144	12	–	–	PUNCT
gojar-3947	144	13	large	large	ADJ
gojar-3947	144	14	,	,	PUNCT
gojar-3947	144	15	medium	medium	ADJ
gojar-3947	144	16	and	and	CCONJ
gojar-3947	144	17	small	small	ADJ
gojar-3947	144	18	.	.	PUNCT
gojar-3947	145	1	the	the	DET
gojar-3947	145	2	presence	presence	NOUN
gojar-3947	145	3	of	of	ADP
gojar-3947	145	4	many	many	ADJ
gojar-3947	145	5	smes	sme	NOUN
gojar-3947	145	6	in	in	ADP
gojar-3947	145	7	the	the	DET
gojar-3947	145	8	area	area	NOUN
gojar-3947	145	9	made	make	VERB
gojar-3947	145	10	it	it	PRON
gojar-3947	145	11	suitable	suitable	ADJ
gojar-3947	145	12	for	for	ADP
gojar-3947	145	13	the	the	DET
gojar-3947	145	14	present	present	ADJ
gojar-3947	145	15	study	study	NOUN
gojar-3947	145	16	.	.	PUNCT
gojar-3947	146	1	population	population	NOUN
gojar-3947	146	2	of	of	ADP
gojar-3947	146	3	the	the	DET
gojar-3947	146	4	study	study	NOUN
gojar-3947	146	5	according	accord	VERB
gojar-3947	146	6	to	to	ADP
gojar-3947	146	7	national	national	PROPN
gojar-3947	146	8	bureau	bureau	PROPN
gojar-3947	146	9	of	of	ADP
gojar-3947	146	10	statistics	statistic	NOUN
gojar-3947	146	11	(	(	PUNCT
gojar-3947	146	12	nbs	nbs	PROPN
gojar-3947	146	13	)	)	PUNCT
gojar-3947	146	14	and	and	CCONJ
gojar-3947	146	15	small	small	ADJ
gojar-3947	146	16	and	and	CCONJ
gojar-3947	146	17	medium	medium	ADJ
gojar-3947	146	18	enterprises	enterprise	NOUN
gojar-3947	146	19	development	development	NOUN
gojar-3947	146	20	agency	agency	PROPN
gojar-3947	146	21	of	of	ADP
gojar-3947	146	22	nigeria	nigeria	PROPN
gojar-3947	146	23	(	(	PUNCT
gojar-3947	146	24	smedan	smedan	PROPN
gojar-3947	146	25	,	,	PUNCT
gojar-3947	146	26	2013	2013	NUM
gojar-3947	146	27	)	)	PUNCT
gojar-3947	146	28	,	,	PUNCT
gojar-3947	146	29	there	there	PRON
gojar-3947	146	30	are	be	VERB
gojar-3947	146	31	seventeen	seventeen	NUM
gojar-3947	146	32	thousand	thousand	NUM
gojar-3947	146	33	four	four	NUM
gojar-3947	146	34	hundred	hundred	NUM
gojar-3947	146	35	and	and	CCONJ
gojar-3947	146	36	ninety	ninety	NUM
gojar-3947	146	37	-	-	PUNCT
gojar-3947	146	38	eight	eight	NUM
gojar-3947	146	39	(	(	PUNCT
gojar-3947	146	40	17,498	17,498	NUM
gojar-3947	146	41	)	)	PUNCT
gojar-3947	146	42	registered	register	VERB
gojar-3947	146	43	smes	sme	NOUN
gojar-3947	146	44	in	in	ADP
gojar-3947	146	45	global	global	ADJ
gojar-3947	146	46	online	online	PROPN
gojar-3947	146	47	journal	journal	PROPN
gojar-3947	146	48	of	of	ADP
gojar-3947	146	49	academic	academic	ADJ
gojar-3947	146	50	research	research	NOUN
gojar-3947	146	51	(	(	PUNCT
gojar-3947	146	52	gojar	gojar	NOUN
gojar-3947	146	53	)	)	PUNCT
gojar-3947	146	54	,	,	PUNCT
gojar-3947	146	55	vol	vol	NOUN
gojar-3947	146	56	.	.	PROPN
gojar-3947	146	57	2	2	NUM
gojar-3947	146	58	,	,	PUNCT
gojar-3947	146	59	no	no	INTJ
gojar-3947	146	60	.	.	NOUN
gojar-3947	146	61	4	4	NUM
gojar-3947	146	62	sep	sep	PROPN
gojar-3947	146	63	-	-	PUNCT
gojar-3947	146	64	oct	oct	PROPN
gojar-3947	146	65	2023	2023	NUM
gojar-3947	146	66	15	15	NUM
gojar-3947	146	67	enugu	enugu	PROPN
gojar-3947	146	68	state	state	NOUN
gojar-3947	146	69	.	.	PUNCT
gojar-3947	147	1	sample	sample	NOUN
gojar-3947	147	2	size	size	NOUN
gojar-3947	147	3	the	the	DET
gojar-3947	147	4	sample	sample	NOUN
gojar-3947	147	5	size	size	NOUN
gojar-3947	147	6	for	for	ADP
gojar-3947	147	7	the	the	DET
gojar-3947	147	8	study	study	NOUN
gojar-3947	147	9	was	be	AUX
gojar-3947	147	10	estimated	estimate	VERB
gojar-3947	147	11	using	use	VERB
gojar-3947	147	12	taro	taro	NOUN
gojar-3947	147	13	yamane	yamane	ADJ
gojar-3947	147	14	statistical	statistical	ADJ
gojar-3947	147	15	formula	formula	NOUN
gojar-3947	147	16	.	.	PUNCT
gojar-3947	148	1	the	the	DET
gojar-3947	148	2	formula	formula	NOUN
gojar-3947	148	3	is	be	AUX
gojar-3947	148	4	stated	state	VERB
gojar-3947	148	5	thus	thus	ADV
gojar-3947	148	6	:	:	PUNCT
gojar-3947	148	7	where	where	SCONJ
gojar-3947	148	8	n	n	NOUN
gojar-3947	148	9	=	=	SYM
gojar-3947	148	10	sample	sample	NOUN
gojar-3947	148	11	size	size	NOUN
gojar-3947	148	12	sought	seek	VERB
gojar-3947	148	13	n=	n=	ADJ
gojar-3947	148	14	population	population	NOUN
gojar-3947	148	15	size	size	NOUN
gojar-3947	148	16	1=	1=	X
gojar-3947	148	17	constant	constant	ADJ
gojar-3947	148	18	e	e	NOUN
gojar-3947	148	19	=	=	NOUN
gojar-3947	148	20	degree	degree	NOUN
gojar-3947	148	21	of	of	ADP
gojar-3947	148	22	error	error	NOUN
gojar-3947	148	23	(	(	PUNCT
gojar-3947	148	24	0.07	0.07	NUM
gojar-3947	148	25	)	)	PUNCT
gojar-3947	148	26	therefore	therefore	ADV
gojar-3947	148	27	,	,	PUNCT
gojar-3947	148	28	n	n	PROPN
gojar-3947	148	29	=	=	SYM
gojar-3947	148	30	17498	17498	NUM
gojar-3947	148	31	1	1	NUM
gojar-3947	149	1	+	+	SYM
gojar-3947	149	2	17498(0.07)2	17498(0.07)2	NUM
gojar-3947	149	3	n	n	NOUN
gojar-3947	149	4	=	=	SYM
gojar-3947	149	5	17498	17498	NUM
gojar-3947	149	6	1	1	NUM
gojar-3947	149	7	+	+	NUM
gojar-3947	149	8	17498(0.0049	17498(0.0049	NUM
gojar-3947	149	9	)	)	PUNCT
gojar-3947	149	10	n	n	PROPN
gojar-3947	149	11	=	=	SYM
gojar-3947	149	12	17498	17498	NUM
gojar-3947	149	13	85.7451	85.7451	NUM
gojar-3947	149	14	n	n	NOUN
gojar-3947	149	15	=	=	SYM
gojar-3947	149	16	204.06	204.06	NUM
gojar-3947	149	17	(	(	PUNCT
gojar-3947	149	18	approx	approx	PROPN
gojar-3947	149	19	.	.	PUNCT
gojar-3947	149	20	204	204	NUM
gojar-3947	149	21	)	)	PUNCT
gojar-3947	149	22	.	.	PUNCT
gojar-3947	150	1	this	this	DET
gojar-3947	150	2	study	study	NOUN
gojar-3947	150	3	was	be	AUX
gojar-3947	150	4	conducted	conduct	VERB
gojar-3947	150	5	using	use	VERB
gojar-3947	150	6	204	204	NUM
gojar-3947	150	7	registered	register	VERB
gojar-3947	150	8	smes	sme	NOUN
gojar-3947	150	9	across	across	ADP
gojar-3947	150	10	various	various	ADJ
gojar-3947	150	11	local	local	ADJ
gojar-3947	150	12	government	government	NOUN
gojar-3947	150	13	areas	area	NOUN
gojar-3947	150	14	in	in	ADP
gojar-3947	150	15	the	the	DET
gojar-3947	150	16	state	state	NOUN
gojar-3947	150	17	.	.	PUNCT
gojar-3947	151	1	the	the	DET
gojar-3947	151	2	population	population	NOUN
gojar-3947	151	3	for	for	ADP
gojar-3947	151	4	the	the	DET
gojar-3947	151	5	study	study	NOUN
gojar-3947	151	6	was	be	AUX
gojar-3947	151	7	made	make	VERB
gojar-3947	151	8	up	up	ADP
gojar-3947	151	9	of	of	ADP
gojar-3947	151	10	204	204	NUM
gojar-3947	151	11	managers	manager	NOUN
gojar-3947	151	12	and	and	CCONJ
gojar-3947	151	13	ceos	ceo	NOUN
gojar-3947	151	14	of	of	ADP
gojar-3947	151	15	the	the	DET
gojar-3947	151	16	204	204	NUM
gojar-3947	151	17	selected	select	VERB
gojar-3947	151	18	smes	sme	NOUN
gojar-3947	151	19	.	.	PUNCT
gojar-3947	152	1	method	method	NOUN
gojar-3947	152	2	of	of	ADP
gojar-3947	152	3	data	datum	NOUN
gojar-3947	152	4	analysis	analysis	NOUN
gojar-3947	152	5	statistical	statistical	ADJ
gojar-3947	152	6	package	package	NOUN
gojar-3947	152	7	for	for	ADP
gojar-3947	152	8	the	the	DET
gojar-3947	152	9	social	social	ADJ
gojar-3947	152	10	sciences	sciences	PROPN
gojar-3947	152	11	(	(	PUNCT
gojar-3947	152	12	spss	spss	PROPN
gojar-3947	152	13	)	)	PUNCT
gojar-3947	152	14	was	be	AUX
gojar-3947	152	15	used	use	VERB
gojar-3947	152	16	to	to	PART
gojar-3947	152	17	process	process	VERB
gojar-3947	152	18	the	the	DET
gojar-3947	152	19	data	datum	NOUN
gojar-3947	152	20	collected	collect	VERB
gojar-3947	152	21	from	from	ADP
gojar-3947	152	22	the	the	DET
gojar-3947	152	23	field	field	NOUN
gojar-3947	152	24	.	.	PUNCT
gojar-3947	153	1	the	the	DET
gojar-3947	153	2	data	datum	NOUN
gojar-3947	153	3	collected	collect	VERB
gojar-3947	153	4	for	for	ADP
gojar-3947	153	5	the	the	DET
gojar-3947	153	6	study	study	NOUN
gojar-3947	153	7	were	be	AUX
gojar-3947	153	8	analysed	analyse	VERB
gojar-3947	153	9	using	use	VERB
gojar-3947	153	10	descriptive	descriptive	ADJ
gojar-3947	153	11	statistics	statistic	NOUN
gojar-3947	153	12	and	and	CCONJ
gojar-3947	153	13	presented	present	VERB
gojar-3947	153	14	in	in	ADP
gojar-3947	153	15	frequency	frequency	NOUN
gojar-3947	153	16	tables	table	NOUN
gojar-3947	153	17	,	,	PUNCT
gojar-3947	153	18	chart	chart	NOUN
gojar-3947	153	19	and	and	CCONJ
gojar-3947	153	20	graphs	graph	NOUN
gojar-3947	153	21	.	.	PUNCT
gojar-3947	154	1	the	the	DET
gojar-3947	154	2	stated	state	VERB
gojar-3947	154	3	hypotheses	hypothesis	NOUN
gojar-3947	154	4	were	be	AUX
gojar-3947	154	5	tested	test	VERB
gojar-3947	154	6	using	use	VERB
gojar-3947	154	7	chi	chi	ADJ
gojar-3947	154	8	-	-	PUNCT
gojar-3947	154	9	square	square	ADJ
gojar-3947	154	10	inferential	inferential	ADJ
gojar-3947	154	11	statistics	statistic	NOUN
gojar-3947	154	12	at	at	ADP
gojar-3947	154	13	0.05	0.05	NUM
gojar-3947	154	14	level	level	NOUN
gojar-3947	154	15	of	of	ADP
gojar-3947	154	16	significance	significance	NOUN
gojar-3947	154	17	.	.	PUNCT
gojar-3947	155	1	data	datum	NOUN
gojar-3947	155	2	presentation	presentation	NOUN
gojar-3947	155	3	and	and	CCONJ
gojar-3947	155	4	analysis	analysis	NOUN
gojar-3947	155	5	in	in	ADP
gojar-3947	155	6	this	this	DET
gojar-3947	155	7	section	section	NOUN
gojar-3947	155	8	,	,	PUNCT
gojar-3947	155	9	the	the	DET
gojar-3947	155	10	data	datum	NOUN
gojar-3947	155	11	gotten	get	VERB
gojar-3947	155	12	from	from	ADP
gojar-3947	155	13	the	the	DET
gojar-3947	155	14	field	field	NOUN
gojar-3947	155	15	were	be	AUX
gojar-3947	155	16	analysed	analyse	VERB
gojar-3947	155	17	and	and	CCONJ
gojar-3947	155	18	presented	present	VERB
gojar-3947	155	19	.	.	PUNCT
gojar-3947	156	1	the	the	DET
gojar-3947	156	2	research	research	NOUN
gojar-3947	156	3	questions	question	NOUN
gojar-3947	156	4	and	and	CCONJ
gojar-3947	156	5	objectives	objective	NOUN
gojar-3947	156	6	were	be	AUX
gojar-3947	156	7	first	first	ADV
gojar-3947	156	8	analysed	analyse	VERB
gojar-3947	156	9	after	after	ADP
gojar-3947	156	10	which	which	PRON
gojar-3947	156	11	the	the	DET
gojar-3947	156	12	study	study	NOUN
gojar-3947	156	13	hypotheses	hypothesis	NOUN
gojar-3947	156	14	were	be	AUX
gojar-3947	156	15	tested	test	VERB
gojar-3947	156	16	.	.	PUNCT
gojar-3947	157	1	global	global	ADJ
gojar-3947	157	2	online	online	PROPN
gojar-3947	157	3	journal	journal	PROPN
gojar-3947	157	4	of	of	ADP
gojar-3947	157	5	academic	academic	ADJ
gojar-3947	157	6	research	research	NOUN
gojar-3947	157	7	(	(	PUNCT
gojar-3947	157	8	gojar	gojar	NOUN
gojar-3947	157	9	)	)	PUNCT
gojar-3947	157	10	,	,	PUNCT
gojar-3947	157	11	vol	vol	NOUN
gojar-3947	157	12	.	.	PROPN
gojar-3947	157	13	2	2	NUM
gojar-3947	157	14	,	,	PUNCT
gojar-3947	157	15	no	no	INTJ
gojar-3947	157	16	.	.	NOUN
gojar-3947	157	17	4	4	NUM
gojar-3947	157	18	sep	sep	PROPN
gojar-3947	157	19	-	-	PUNCT
gojar-3947	157	20	oct	oct	PROPN
gojar-3947	157	21	2023	2023	NUM
gojar-3947	157	22	16	16	NUM
gojar-3947	157	23	research	research	NOUN
gojar-3947	157	24	question	question	NOUN
gojar-3947	157	25	1	1	NUM
gojar-3947	157	26	:	:	PUNCT
gojar-3947	157	27	what	what	PRON
gojar-3947	157	28	are	be	AUX
gojar-3947	157	29	the	the	DET
gojar-3947	157	30	various	various	ADJ
gojar-3947	157	31	forms	form	NOUN
gojar-3947	157	32	of	of	ADP
gojar-3947	157	33	taxes	taxis	NOUN
gojar-3947	157	34	paid	pay	VERB
gojar-3947	157	35	by	by	ADP
gojar-3947	157	36	smes	sme	NOUN
gojar-3947	157	37	in	in	ADP
gojar-3947	157	38	enugu	enugu	PROPN
gojar-3947	157	39	state	state	PROPN
gojar-3947	157	40	?	?	PUNCT
gojar-3947	158	1	table	table	NOUN
gojar-3947	158	2	1	1	NUM
gojar-3947	158	3	:	:	PUNCT
gojar-3947	158	4	taxes	taxis	NOUN
gojar-3947	158	5	paid	pay	VERB
gojar-3947	158	6	by	by	ADP
gojar-3947	158	7	smes	sme	NOUN
gojar-3947	158	8	in	in	ADP
gojar-3947	158	9	enugu	enugu	PROPN
gojar-3947	158	10	state	state	NOUN
gojar-3947	158	11	table	table	NOUN
gojar-3947	158	12	1	1	NUM
gojar-3947	158	13	shows	show	VERB
gojar-3947	158	14	that	that	SCONJ
gojar-3947	158	15	there	there	PRON
gojar-3947	158	16	are	be	VERB
gojar-3947	158	17	several	several	ADJ
gojar-3947	158	18	taxes	taxis	NOUN
gojar-3947	158	19	paid	pay	VERB
gojar-3947	158	20	by	by	ADP
gojar-3947	158	21	smes	sme	NOUN
gojar-3947	158	22	in	in	ADP
gojar-3947	158	23	enugu	enugu	PROPN
gojar-3947	158	24	state	state	NOUN
gojar-3947	158	25	.	.	PUNCT
gojar-3947	159	1	and	and	CCONJ
gojar-3947	159	2	these	these	PRON
gojar-3947	159	3	include	include	VERB
gojar-3947	159	4	corporate	corporate	ADJ
gojar-3947	159	5	tax	tax	NOUN
gojar-3947	159	6	,	,	PUNCT
gojar-3947	159	7	value	value	NOUN
gojar-3947	159	8	added	add	VERB
gojar-3947	159	9	tax	tax	NOUN
gojar-3947	159	10	,	,	PUNCT
gojar-3947	159	11	stamp	stamp	NOUN
gojar-3947	159	12	duty	duty	NOUN
gojar-3947	159	13	,	,	PUNCT
gojar-3947	159	14	industrial	industrial	ADJ
gojar-3947	159	15	trading	trading	NOUN
gojar-3947	159	16	fund	fund	NOUN
gojar-3947	159	17	tax	tax	NOUN
gojar-3947	159	18	,	,	PUNCT
gojar-3947	159	19	capital	capital	NOUN
gojar-3947	159	20	gain	gain	NOUN
gojar-3947	159	21	tax	tax	NOUN
gojar-3947	159	22	and	and	CCONJ
gojar-3947	159	23	other	other	ADJ
gojar-3947	159	24	taxes	taxis	NOUN
gojar-3947	159	25	and	and	CCONJ
gojar-3947	159	26	levy	levy	NOUN
gojar-3947	159	27	.	.	PUNCT
gojar-3947	160	1	however	however	ADV
gojar-3947	160	2	,	,	PUNCT
gojar-3947	160	3	the	the	DET
gojar-3947	160	4	major	major	ADJ
gojar-3947	160	5	taxes	taxis	NOUN
gojar-3947	160	6	paid	pay	VERB
gojar-3947	160	7	by	by	ADP
gojar-3947	160	8	majority	majority	NOUN
gojar-3947	160	9	of	of	ADP
gojar-3947	160	10	the	the	DET
gojar-3947	160	11	smes	sme	NOUN
gojar-3947	160	12	are	be	AUX
gojar-3947	160	13	corporate	corporate	ADJ
gojar-3947	160	14	tax	tax	NOUN
gojar-3947	160	15	(	(	PUNCT
gojar-3947	160	16	69.1	69.1	NUM
gojar-3947	160	17	%	%	NOUN
gojar-3947	160	18	)	)	PUNCT
gojar-3947	160	19	,	,	PUNCT
gojar-3947	160	20	capital	capital	NOUN
gojar-3947	160	21	gain	gain	NOUN
gojar-3947	160	22	tax	tax	NOUN
gojar-3947	160	23	(	(	PUNCT
gojar-3947	160	24	52.9	52.9	NUM
gojar-3947	160	25	%	%	NOUN
gojar-3947	160	26	)	)	PUNCT
gojar-3947	160	27	,	,	PUNCT
gojar-3947	160	28	company	company	NOUN
gojar-3947	160	29	income	income	NOUN
gojar-3947	160	30	tax	tax	NOUN
gojar-3947	160	31	(	(	PUNCT
gojar-3947	160	32	50	50	NUM
gojar-3947	160	33	%	%	NOUN
gojar-3947	160	34	)	)	PUNCT
gojar-3947	160	35	and	and	CCONJ
gojar-3947	160	36	other	other	ADJ
gojar-3947	160	37	taxes	taxis	NOUN
gojar-3947	160	38	(	(	PUNCT
gojar-3947	160	39	57.8	57.8	NUM
gojar-3947	160	40	%	%	NOUN
gojar-3947	160	41	)	)	PUNCT
gojar-3947	160	42	.	.	PUNCT
gojar-3947	161	1	table	table	NOUN
gojar-3947	161	2	2	2	NUM
gojar-3947	161	3	:	:	PUNCT
gojar-3947	161	4	number	number	NOUN
gojar-3947	161	5	of	of	ADP
gojar-3947	161	6	agencies	agency	NOUN
gojar-3947	161	7	smes	sme	NOUN
gojar-3947	161	8	pay	pay	VERB
gojar-3947	161	9	tax	tax	NOUN
gojar-3947	161	10	to	to	ADP
gojar-3947	161	11	in	in	ADP
gojar-3947	161	12	enugu	enugu	PROPN
gojar-3947	161	13	state	state	NOUN
gojar-3947	161	14	source	source	NOUN
gojar-3947	161	15	:	:	PUNCT
gojar-3947	161	16	spss	spss	PROPN
gojar-3947	161	17	version	version	NOUN
gojar-3947	161	18	25	25	NUM
gojar-3947	161	19	table	table	NOUN
gojar-3947	161	20	2	2	NUM
gojar-3947	161	21	shows	show	VERB
gojar-3947	161	22	the	the	DET
gojar-3947	161	23	responses	response	NOUN
gojar-3947	161	24	given	give	VERB
gojar-3947	161	25	by	by	ADP
gojar-3947	161	26	respondents	respondent	NOUN
gojar-3947	161	27	when	when	SCONJ
gojar-3947	161	28	asked	ask	VERB
gojar-3947	161	29	the	the	DET
gojar-3947	161	30	number	number	NOUN
gojar-3947	161	31	of	of	ADP
gojar-3947	161	32	agencies	agency	NOUN
gojar-3947	161	33	they	they	PRON
gojar-3947	161	34	pay	pay	VERB
gojar-3947	161	35	taxes	taxis	NOUN
gojar-3947	161	36	to	to	PART
gojar-3947	161	37	.	.	PUNCT
gojar-3947	162	1	data	datum	NOUN
gojar-3947	162	2	from	from	ADP
gojar-3947	162	3	the	the	DET
gojar-3947	162	4	table	table	NOUN
gojar-3947	162	5	shows	show	VERB
gojar-3947	162	6	that	that	SCONJ
gojar-3947	162	7	17.16	17.16	NUM
gojar-3947	162	8	%	%	NOUN
gojar-3947	162	9	of	of	ADP
gojar-3947	162	10	the	the	DET
gojar-3947	162	11	respondents	respondent	NOUN
gojar-3947	162	12	indicated	indicate	VERB
gojar-3947	162	13	more	more	ADJ
gojar-3947	162	14	than	than	ADP
gojar-3947	162	15	three	three	NUM
gojar-3947	162	16	agencies	agency	NOUN
gojar-3947	162	17	,	,	PUNCT
gojar-3947	162	18	32.64	32.64	NUM
gojar-3947	162	19	%	%	NOUN
gojar-3947	162	20	of	of	ADP
gojar-3947	162	21	the	the	DET
gojar-3947	162	22	respondents	respondent	NOUN
gojar-3947	162	23	indicated	indicate	VERB
gojar-3947	162	24	three	three	NUM
gojar-3947	162	25	,	,	PUNCT
gojar-3947	162	26	45.59	45.59	NUM
gojar-3947	162	27	%	%	NOUN
gojar-3947	162	28	of	of	ADP
gojar-3947	162	29	the	the	DET
gojar-3947	162	30	respondents	respondent	NOUN
gojar-3947	162	31	indicated	indicate	VERB
gojar-3947	162	32	two	two	NUM
gojar-3947	162	33	while	while	SCONJ
gojar-3947	162	34	4.41	4.41	NUM
gojar-3947	162	35	%	%	NOUN
gojar-3947	162	36	indicated	indicate	VERB
gojar-3947	162	37	one	one	NUM
gojar-3947	162	38	.	.	PUNCT
gojar-3947	163	1	this	this	DET
gojar-3947	163	2	result	result	NOUN
gojar-3947	163	3	means	mean	VERB
gojar-3947	163	4	that	that	SCONJ
gojar-3947	163	5	majority	majority	NOUN
gojar-3947	163	6	of	of	ADP
gojar-3947	163	7	smes	sme	NOUN
gojar-3947	163	8	in	in	ADP
gojar-3947	163	9	enugu	enugu	PROPN
gojar-3947	163	10	pay	pay	VERB
gojar-3947	163	11	tax	tax	NOUN
gojar-3947	163	12	to	to	ADP
gojar-3947	163	13	three	three	NUM
gojar-3947	163	14	or	or	CCONJ
gojar-3947	163	15	more	more	ADJ
gojar-3947	163	16	agencies	agency	NOUN
gojar-3947	163	17	.	.	PUNCT
gojar-3947	164	1	global	global	ADJ
gojar-3947	164	2	online	online	PROPN
gojar-3947	164	3	journal	journal	PROPN
gojar-3947	164	4	of	of	ADP
gojar-3947	164	5	academic	academic	ADJ
gojar-3947	164	6	research	research	NOUN
gojar-3947	164	7	(	(	PUNCT
gojar-3947	164	8	gojar	gojar	NOUN
gojar-3947	164	9	)	)	PUNCT
gojar-3947	164	10	,	,	PUNCT
gojar-3947	164	11	vol	vol	NOUN
gojar-3947	164	12	.	.	PROPN
gojar-3947	164	13	2	2	NUM
gojar-3947	164	14	,	,	PUNCT
gojar-3947	164	15	no	no	INTJ
gojar-3947	164	16	.	.	NOUN
gojar-3947	164	17	4	4	NUM
gojar-3947	164	18	sep	sep	PROPN
gojar-3947	164	19	-	-	PUNCT
gojar-3947	164	20	oct	oct	PROPN
gojar-3947	164	21	2023	2023	NUM
gojar-3947	164	22	17	17	NUM
gojar-3947	164	23	research	research	NOUN
gojar-3947	164	24	question	question	NOUN
gojar-3947	164	25	2	2	NUM
gojar-3947	164	26	:	:	PUNCT
gojar-3947	164	27	what	what	PRON
gojar-3947	164	28	is	be	AUX
gojar-3947	164	29	the	the	DET
gojar-3947	164	30	impact	impact	NOUN
gojar-3947	164	31	of	of	ADP
gojar-3947	164	32	multiple	multiple	ADJ
gojar-3947	164	33	taxation	taxation	NOUN
gojar-3947	164	34	on	on	ADP
gojar-3947	164	35	the	the	DET
gojar-3947	164	36	production	production	NOUN
gojar-3947	164	37	efficiency	efficiency	NOUN
gojar-3947	164	38	of	of	ADP
gojar-3947	164	39	smes	sme	NOUN
gojar-3947	164	40	in	in	ADP
gojar-3947	164	41	enugu	enugu	PROPN
gojar-3947	164	42	state	state	PROPN
gojar-3947	164	43	?	?	PUNCT
gojar-3947	165	1	table	table	NOUN
gojar-3947	165	2	3	3	NUM
gojar-3947	165	3	:	:	PUNCT
gojar-3947	165	4	respondents	respondent	NOUN
gojar-3947	165	5	'	'	PART
gojar-3947	165	6	levels	level	NOUN
gojar-3947	165	7	of	of	ADP
gojar-3947	165	8	agreement	agreement	NOUN
gojar-3947	165	9	on	on	ADP
gojar-3947	165	10	whether	whether	SCONJ
gojar-3947	165	11	multiple	multiple	ADJ
gojar-3947	165	12	taxation	taxation	NOUN
gojar-3947	165	13	makes	make	VERB
gojar-3947	165	14	it	it	PRON
gojar-3947	165	15	difficult	difficult	ADJ
gojar-3947	165	16	to	to	PART
gojar-3947	165	17	carry	carry	VERB
gojar-3947	165	18	out	out	ADP
gojar-3947	165	19	production	production	NOUN
gojar-3947	165	20	activities	activity	NOUN
gojar-3947	165	21	source	source	NOUN
gojar-3947	165	22	:	:	PUNCT
gojar-3947	165	23	spss	spss	PROPN
gojar-3947	165	24	version	version	NOUN
gojar-3947	165	25	25	25	NUM
gojar-3947	165	26	table	table	NOUN
gojar-3947	165	27	3	3	NUM
gojar-3947	165	28	shows	show	VERB
gojar-3947	165	29	that	that	SCONJ
gojar-3947	165	30	50.00	50.00	NUM
gojar-3947	165	31	%	%	NOUN
gojar-3947	165	32	of	of	ADP
gojar-3947	165	33	the	the	DET
gojar-3947	165	34	respondents	respondent	NOUN
gojar-3947	165	35	strongly	strongly	ADV
gojar-3947	165	36	agreed	agree	VERB
gojar-3947	165	37	that	that	SCONJ
gojar-3947	165	38	multiple	multiple	ADJ
gojar-3947	165	39	taxation	taxation	NOUN
gojar-3947	165	40	makes	make	VERB
gojar-3947	165	41	it	it	PRON
gojar-3947	165	42	difficult	difficult	ADJ
gojar-3947	165	43	for	for	SCONJ
gojar-3947	165	44	their	their	PRON
gojar-3947	165	45	enterprise	enterprise	NOUN
gojar-3947	165	46	to	to	PART
gojar-3947	165	47	carry	carry	VERB
gojar-3947	165	48	out	out	ADP
gojar-3947	165	49	production	production	NOUN
gojar-3947	165	50	activities	activity	NOUN
gojar-3947	165	51	and	and	CCONJ
gojar-3947	165	52	35.78	35.78	NUM
gojar-3947	165	53	%	%	NOUN
gojar-3947	165	54	of	of	ADP
gojar-3947	165	55	the	the	DET
gojar-3947	165	56	respondents	respondent	NOUN
gojar-3947	165	57	agreed	agree	VERB
gojar-3947	165	58	that	that	SCONJ
gojar-3947	165	59	multiple	multiple	ADJ
gojar-3947	165	60	taxation	taxation	NOUN
gojar-3947	165	61	makes	make	VERB
gojar-3947	165	62	it	it	PRON
gojar-3947	165	63	difficult	difficult	ADJ
gojar-3947	165	64	for	for	SCONJ
gojar-3947	165	65	their	their	PRON
gojar-3947	165	66	enterprise	enterprise	NOUN
gojar-3947	165	67	to	to	PART
gojar-3947	165	68	carry	carry	VERB
gojar-3947	165	69	out	out	ADP
gojar-3947	165	70	production	production	NOUN
gojar-3947	165	71	activities	activity	NOUN
gojar-3947	165	72	.	.	PUNCT
gojar-3947	166	1	on	on	ADP
gojar-3947	166	2	the	the	DET
gojar-3947	166	3	other	other	ADJ
gojar-3947	166	4	hand	hand	NOUN
gojar-3947	166	5	,	,	PUNCT
gojar-3947	166	6	4.91	4.91	NUM
gojar-3947	166	7	%	%	NOUN
gojar-3947	166	8	of	of	ADP
gojar-3947	166	9	the	the	DET
gojar-3947	166	10	respondents	respondent	NOUN
gojar-3947	166	11	disagreed	disagree	VERB
gojar-3947	166	12	that	that	SCONJ
gojar-3947	166	13	multiple	multiple	ADJ
gojar-3947	166	14	taxation	taxation	NOUN
gojar-3947	166	15	makes	make	VERB
gojar-3947	166	16	it	it	PRON
gojar-3947	166	17	difficult	difficult	ADJ
gojar-3947	166	18	to	to	PART
gojar-3947	166	19	carry	carry	VERB
gojar-3947	166	20	out	out	ADP
gojar-3947	166	21	production	production	NOUN
gojar-3947	166	22	activities	activity	NOUN
gojar-3947	166	23	while	while	SCONJ
gojar-3947	166	24	9.31	9.31	NUM
gojar-3947	166	25	%	%	NOUN
gojar-3947	166	26	of	of	ADP
gojar-3947	166	27	the	the	DET
gojar-3947	166	28	respondents	respondent	NOUN
gojar-3947	166	29	strongly	strongly	ADV
gojar-3947	166	30	disagreed	disagree	VERB
gojar-3947	166	31	that	that	SCONJ
gojar-3947	166	32	multiple	multiple	ADJ
gojar-3947	166	33	taxation	taxation	NOUN
gojar-3947	166	34	makes	make	VERB
gojar-3947	166	35	it	it	PRON
gojar-3947	166	36	difficult	difficult	ADJ
gojar-3947	166	37	to	to	PART
gojar-3947	166	38	carry	carry	VERB
gojar-3947	166	39	out	out	ADP
gojar-3947	166	40	production	production	NOUN
gojar-3947	166	41	activities	activity	NOUN
gojar-3947	166	42	.	.	PUNCT
gojar-3947	167	1	this	this	DET
gojar-3947	167	2	result	result	NOUN
gojar-3947	167	3	implies	imply	VERB
gojar-3947	167	4	that	that	SCONJ
gojar-3947	167	5	majority	majority	NOUN
gojar-3947	167	6	of	of	ADP
gojar-3947	167	7	the	the	DET
gojar-3947	167	8	respondents	respondent	NOUN
gojar-3947	167	9	strongly	strongly	ADV
gojar-3947	167	10	agreed	agree	VERB
gojar-3947	167	11	that	that	SCONJ
gojar-3947	167	12	multiple	multiple	ADJ
gojar-3947	167	13	taxation	taxation	NOUN
gojar-3947	167	14	makes	make	VERB
gojar-3947	167	15	it	it	PRON
gojar-3947	167	16	difficult	difficult	ADJ
gojar-3947	167	17	for	for	SCONJ
gojar-3947	167	18	smes	sme	NOUN
gojar-3947	167	19	to	to	PART
gojar-3947	167	20	carry	carry	VERB
gojar-3947	167	21	out	out	ADP
gojar-3947	167	22	their	their	PRON
gojar-3947	167	23	production	production	NOUN
gojar-3947	167	24	activities	activity	NOUN
gojar-3947	167	25	.	.	PUNCT
gojar-3947	168	1	table	table	NOUN
gojar-3947	168	2	4	4	NUM
gojar-3947	168	3	:	:	PUNCT
gojar-3947	168	4	respondents	respondent	NOUN
gojar-3947	168	5	'	'	PART
gojar-3947	168	6	levels	level	NOUN
gojar-3947	168	7	of	of	ADP
gojar-3947	168	8	agreement	agreement	NOUN
gojar-3947	168	9	on	on	ADP
gojar-3947	168	10	whether	whether	SCONJ
gojar-3947	168	11	multiple	multiple	ADJ
gojar-3947	168	12	taxation	taxation	NOUN
gojar-3947	168	13	affects	affect	VERB
gojar-3947	168	14	the	the	DET
gojar-3947	168	15	quality	quality	NOUN
gojar-3947	168	16	of	of	ADP
gojar-3947	168	17	products	product	NOUN
gojar-3947	168	18	and	and	CCONJ
gojar-3947	168	19	services	service	NOUN
gojar-3947	168	20	source	source	NOUN
gojar-3947	168	21	:	:	PUNCT
gojar-3947	168	22	spss	spss	PROPN
gojar-3947	168	23	version	version	NOUN
gojar-3947	168	24	25	25	NUM
gojar-3947	168	25	table	table	NOUN
gojar-3947	168	26	4	4	NUM
gojar-3947	168	27	shows	show	VERB
gojar-3947	168	28	that	that	SCONJ
gojar-3947	168	29	16.18	16.18	NUM
gojar-3947	168	30	%	%	NOUN
gojar-3947	168	31	of	of	ADP
gojar-3947	168	32	the	the	DET
gojar-3947	168	33	study	study	NOUN
gojar-3947	168	34	respondents	respondent	NOUN
gojar-3947	168	35	strongly	strongly	ADV
gojar-3947	168	36	agreed	agree	VERB
gojar-3947	168	37	that	that	SCONJ
gojar-3947	168	38	multiple	multiple	ADJ
gojar-3947	168	39	taxation	taxation	NOUN
gojar-3947	168	40	affects	affect	VERB
gojar-3947	168	41	the	the	DET
gojar-3947	168	42	quality	quality	NOUN
gojar-3947	168	43	of	of	ADP
gojar-3947	168	44	their	their	PRON
gojar-3947	168	45	products	product	NOUN
gojar-3947	168	46	and	and	CCONJ
gojar-3947	168	47	services	service	NOUN
gojar-3947	168	48	and	and	CCONJ
gojar-3947	168	49	20.09	20.09	NUM
gojar-3947	168	50	%	%	NOUN
gojar-3947	168	51	agreed	agree	VERB
gojar-3947	168	52	that	that	SCONJ
gojar-3947	168	53	multiple	multiple	ADJ
gojar-3947	168	54	taxation	taxation	NOUN
gojar-3947	168	55	affects	affect	VERB
gojar-3947	168	56	the	the	DET
gojar-3947	168	57	quality	quality	NOUN
gojar-3947	168	58	of	of	ADP
gojar-3947	168	59	products	product	NOUN
gojar-3947	168	60	and	and	CCONJ
gojar-3947	168	61	services	service	NOUN
gojar-3947	168	62	.	.	PUNCT
gojar-3947	169	1	on	on	ADP
gojar-3947	169	2	the	the	DET
gojar-3947	169	3	other	other	ADJ
gojar-3947	169	4	hand	hand	NOUN
gojar-3947	169	5	,	,	PUNCT
gojar-3947	169	6	19.12	19.12	NUM
gojar-3947	169	7	%	%	NOUN
gojar-3947	169	8	of	of	ADP
gojar-3947	169	9	the	the	DET
gojar-3947	169	10	respondents	respondent	NOUN
gojar-3947	169	11	disagreed	disagree	VERB
gojar-3947	169	12	that	that	SCONJ
gojar-3947	169	13	multiple	multiple	ADJ
gojar-3947	169	14	taxation	taxation	NOUN
gojar-3947	169	15	affects	affect	VERB
gojar-3947	169	16	the	the	DET
gojar-3947	169	17	quality	quality	NOUN
gojar-3947	169	18	of	of	ADP
gojar-3947	169	19	products	product	NOUN
gojar-3947	169	20	and	and	CCONJ
gojar-3947	169	21	services	service	NOUN
gojar-3947	169	22	while	while	SCONJ
gojar-3947	169	23	44.61	44.61	NUM
gojar-3947	169	24	%	%	NOUN
gojar-3947	169	25	of	of	ADP
gojar-3947	169	26	the	the	DET
gojar-3947	169	27	respondents	respondent	NOUN
gojar-3947	169	28	which	which	PRON
gojar-3947	169	29	is	be	AUX
gojar-3947	169	30	the	the	DET
gojar-3947	169	31	majority	majority	NOUN
gojar-3947	169	32	strongly	strongly	ADV
gojar-3947	169	33	disagreed	disagree	VERB
gojar-3947	169	34	that	that	SCONJ
gojar-3947	169	35	multiple	multiple	ADJ
gojar-3947	169	36	taxation	taxation	NOUN
gojar-3947	169	37	affects	affect	VERB
gojar-3947	169	38	the	the	DET
gojar-3947	169	39	quality	quality	NOUN
gojar-3947	169	40	of	of	ADP
gojar-3947	169	41	products	product	NOUN
gojar-3947	169	42	and	and	CCONJ
gojar-3947	169	43	services	service	NOUN
gojar-3947	169	44	.	.	PUNCT
gojar-3947	170	1	this	this	PRON
gojar-3947	170	2	implies	imply	VERB
gojar-3947	170	3	that	that	SCONJ
gojar-3947	170	4	majority	majority	NOUN
gojar-3947	170	5	of	of	ADP
gojar-3947	170	6	smes	sme	NOUN
gojar-3947	170	7	’	'	PUNCT
gojar-3947	170	8	products	product	NOUN
gojar-3947	170	9	and	and	CCONJ
gojar-3947	170	10	services	service	NOUN
gojar-3947	170	11	quality	quality	NOUN
gojar-3947	170	12	in	in	ADP
gojar-3947	170	13	enugu	enugu	PROPN
gojar-3947	170	14	state	state	NOUN
gojar-3947	170	15	is	be	AUX
gojar-3947	170	16	not	not	PART
gojar-3947	170	17	affected	affect	VERB
gojar-3947	170	18	by	by	ADP
gojar-3947	170	19	multiple	multiple	ADJ
gojar-3947	170	20	taxation	taxation	NOUN
gojar-3947	170	21	.	.	PUNCT
gojar-3947	171	1	global	global	ADJ
gojar-3947	171	2	online	online	PROPN
gojar-3947	171	3	journal	journal	PROPN
gojar-3947	171	4	of	of	ADP
gojar-3947	171	5	academic	academic	ADJ
gojar-3947	171	6	research	research	NOUN
gojar-3947	171	7	(	(	PUNCT
gojar-3947	171	8	gojar	gojar	NOUN
gojar-3947	171	9	)	)	PUNCT
gojar-3947	171	10	,	,	PUNCT
gojar-3947	171	11	vol	vol	NOUN
gojar-3947	171	12	.	.	PROPN
gojar-3947	171	13	2	2	NUM
gojar-3947	171	14	,	,	PUNCT
gojar-3947	171	15	no	no	INTJ
gojar-3947	171	16	.	.	NOUN
gojar-3947	171	17	4	4	NUM
gojar-3947	171	18	sep	sep	PROPN
gojar-3947	171	19	-	-	PUNCT
gojar-3947	171	20	oct	oct	PROPN
gojar-3947	171	21	2023	2023	NUM
gojar-3947	171	22	18	18	NUM
gojar-3947	171	23	table	table	NOUN
gojar-3947	171	24	5	5	NUM
gojar-3947	171	25	:	:	PUNCT
gojar-3947	171	26	respondents	respondent	NOUN
gojar-3947	171	27	'	'	PART
gojar-3947	171	28	levels	level	NOUN
gojar-3947	171	29	of	of	ADP
gojar-3947	171	30	agreement	agreement	NOUN
gojar-3947	171	31	on	on	ADP
gojar-3947	171	32	whether	whether	SCONJ
gojar-3947	171	33	multiple	multiple	ADJ
gojar-3947	171	34	taxation	taxation	NOUN
gojar-3947	171	35	reduces	reduce	VERB
gojar-3947	171	36	production	production	NOUN
gojar-3947	171	37	and	and	CCONJ
gojar-3947	171	38	service	service	NOUN
gojar-3947	171	39	rendering	rendering	NOUN
gojar-3947	171	40	capacity	capacity	NOUN
gojar-3947	171	41	of	of	ADP
gojar-3947	171	42	smes	sme	NOUN
gojar-3947	171	43	source	source	NOUN
gojar-3947	171	44	:	:	PUNCT
gojar-3947	171	45	spss	spss	PROPN
gojar-3947	171	46	version	version	NOUN
gojar-3947	171	47	25	25	NUM
gojar-3947	171	48	table	table	NOUN
gojar-3947	171	49	5	5	NUM
gojar-3947	171	50	shows	show	VERB
gojar-3947	171	51	that	that	SCONJ
gojar-3947	171	52	29.90	29.90	NUM
gojar-3947	171	53	%	%	NOUN
gojar-3947	171	54	of	of	ADP
gojar-3947	171	55	the	the	DET
gojar-3947	171	56	respondents	respondent	NOUN
gojar-3947	171	57	strongly	strongly	ADV
gojar-3947	171	58	agreed	agree	VERB
gojar-3947	171	59	that	that	SCONJ
gojar-3947	171	60	multiple	multiple	ADJ
gojar-3947	171	61	taxation	taxation	NOUN
gojar-3947	171	62	reduces	reduce	VERB
gojar-3947	171	63	their	their	PRON
gojar-3947	171	64	enterprise	enterprise	NOUN
gojar-3947	171	65	production	production	NOUN
gojar-3947	171	66	and	and	CCONJ
gojar-3947	171	67	service	service	NOUN
gojar-3947	171	68	rendering	rendering	NOUN
gojar-3947	171	69	capacity	capacity	NOUN
gojar-3947	171	70	,	,	PUNCT
gojar-3947	171	71	47.06	47.06	NUM
gojar-3947	171	72	%	%	NOUN
gojar-3947	171	73	agreed	agree	VERB
gojar-3947	171	74	that	that	SCONJ
gojar-3947	171	75	multiple	multiple	ADJ
gojar-3947	171	76	taxation	taxation	NOUN
gojar-3947	171	77	reduces	reduce	VERB
gojar-3947	171	78	their	their	PRON
gojar-3947	171	79	enterprise	enterprise	NOUN
gojar-3947	171	80	production	production	NOUN
gojar-3947	171	81	and	and	CCONJ
gojar-3947	171	82	service	service	NOUN
gojar-3947	171	83	rendering	rendering	NOUN
gojar-3947	171	84	capacity	capacity	NOUN
gojar-3947	171	85	,	,	PUNCT
gojar-3947	171	86	15.69	15.69	NUM
gojar-3947	171	87	%	%	NOUN
gojar-3947	171	88	disagreed	disagree	VERB
gojar-3947	171	89	that	that	SCONJ
gojar-3947	171	90	multiple	multiple	ADJ
gojar-3947	171	91	taxation	taxation	NOUN
gojar-3947	171	92	reduces	reduce	VERB
gojar-3947	171	93	their	their	PRON
gojar-3947	171	94	enterprise	enterprise	NOUN
gojar-3947	171	95	production	production	NOUN
gojar-3947	171	96	and	and	CCONJ
gojar-3947	171	97	service	service	NOUN
gojar-3947	171	98	rendering	rendering	NOUN
gojar-3947	171	99	capacity	capacity	NOUN
gojar-3947	171	100	while	while	SCONJ
gojar-3947	171	101	7.35	7.35	NUM
gojar-3947	171	102	%	%	NOUN
gojar-3947	171	103	of	of	ADP
gojar-3947	171	104	the	the	DET
gojar-3947	171	105	respondents	respondent	NOUN
gojar-3947	171	106	strongly	strongly	ADV
gojar-3947	171	107	disagreed	disagree	VERB
gojar-3947	171	108	that	that	SCONJ
gojar-3947	171	109	multiple	multiple	ADJ
gojar-3947	171	110	taxation	taxation	NOUN
gojar-3947	171	111	reduces	reduce	VERB
gojar-3947	171	112	their	their	PRON
gojar-3947	171	113	enterprise	enterprise	NOUN
gojar-3947	171	114	production	production	NOUN
gojar-3947	171	115	and	and	CCONJ
gojar-3947	171	116	service	service	NOUN
gojar-3947	171	117	rendering	rendering	NOUN
gojar-3947	171	118	capacity	capacity	NOUN
gojar-3947	171	119	.	.	PUNCT
gojar-3947	172	1	the	the	DET
gojar-3947	172	2	result	result	NOUN
gojar-3947	172	3	in	in	ADP
gojar-3947	172	4	table	table	NOUN
gojar-3947	172	5	5	5	NUM
gojar-3947	172	6	implies	imply	VERB
gojar-3947	172	7	that	that	SCONJ
gojar-3947	172	8	majority	majority	NOUN
gojar-3947	172	9	of	of	ADP
gojar-3947	172	10	the	the	DET
gojar-3947	172	11	respondents	respondent	NOUN
gojar-3947	172	12	agreed	agree	VERB
gojar-3947	172	13	that	that	SCONJ
gojar-3947	172	14	smes	sme	NOUN
gojar-3947	172	15	production	production	NOUN
gojar-3947	172	16	and	and	CCONJ
gojar-3947	172	17	service	service	NOUN
gojar-3947	172	18	rendering	rendering	NOUN
gojar-3947	172	19	capacity	capacity	NOUN
gojar-3947	172	20	is	be	AUX
gojar-3947	172	21	reduced	reduce	VERB
gojar-3947	172	22	by	by	ADP
gojar-3947	172	23	multiple	multiple	ADJ
gojar-3947	172	24	taxation	taxation	NOUN
gojar-3947	172	25	in	in	ADP
gojar-3947	172	26	enugu	enugu	PROPN
gojar-3947	172	27	state	state	PROPN
gojar-3947	172	28	.	.	PUNCT
gojar-3947	173	1	table	table	NOUN
gojar-3947	173	2	6	6	NUM
gojar-3947	173	3	:	:	PUNCT
gojar-3947	173	4	respondents	respondent	NOUN
gojar-3947	173	5	'	'	PART
gojar-3947	173	6	views	view	NOUN
gojar-3947	173	7	on	on	ADP
gojar-3947	173	8	the	the	DET
gojar-3947	173	9	production	production	NOUN
gojar-3947	173	10	efficiency	efficiency	NOUN
gojar-3947	173	11	of	of	ADP
gojar-3947	173	12	their	their	PRON
gojar-3947	173	13	enterprise	enterprise	NOUN
gojar-3947	173	14	table	table	NOUN
gojar-3947	173	15	6	6	NUM
gojar-3947	173	16	shows	show	VERB
gojar-3947	173	17	the	the	DET
gojar-3947	173	18	responses	response	NOUN
gojar-3947	173	19	given	give	VERB
gojar-3947	173	20	by	by	ADP
gojar-3947	173	21	respondents	respondent	NOUN
gojar-3947	173	22	on	on	ADP
gojar-3947	173	23	the	the	DET
gojar-3947	173	24	efficiency	efficiency	NOUN
gojar-3947	173	25	of	of	ADP
gojar-3947	173	26	their	their	PRON
gojar-3947	173	27	enterprise	enterprise	NOUN
gojar-3947	173	28	.	.	PUNCT
gojar-3947	174	1	data	datum	NOUN
gojar-3947	174	2	presented	present	VERB
gojar-3947	174	3	in	in	ADP
gojar-3947	174	4	the	the	DET
gojar-3947	174	5	table	table	NOUN
gojar-3947	174	6	show	show	VERB
gojar-3947	174	7	that	that	SCONJ
gojar-3947	174	8	38.25	38.25	NUM
gojar-3947	174	9	%	%	NOUN
gojar-3947	174	10	of	of	ADP
gojar-3947	174	11	the	the	DET
gojar-3947	174	12	respondents	respondent	NOUN
gojar-3947	174	13	indicated	indicate	VERB
gojar-3947	174	14	that	that	SCONJ
gojar-3947	174	15	their	their	PRON
gojar-3947	174	16	enterprise	enterprise	NOUN
gojar-3947	174	17	is	be	AUX
gojar-3947	174	18	very	very	ADV
gojar-3947	174	19	efficient	efficient	ADJ
gojar-3947	174	20	,	,	PUNCT
gojar-3947	174	21	45.10	45.10	NUM
gojar-3947	174	22	%	%	NOUN
gojar-3947	174	23	of	of	ADP
gojar-3947	174	24	the	the	DET
gojar-3947	174	25	respondents	respondent	NOUN
gojar-3947	174	26	indicated	indicate	VERB
gojar-3947	174	27	that	that	SCONJ
gojar-3947	174	28	their	their	PRON
gojar-3947	174	29	enterprise	enterprise	NOUN
gojar-3947	174	30	is	be	AUX
gojar-3947	174	31	efficient	efficient	ADJ
gojar-3947	174	32	while	while	SCONJ
gojar-3947	174	33	16.66	16.66	NUM
gojar-3947	174	34	%	%	NOUN
gojar-3947	174	35	of	of	ADP
gojar-3947	174	36	the	the	DET
gojar-3947	174	37	respondents	respondent	NOUN
gojar-3947	174	38	indicated	indicate	VERB
gojar-3947	174	39	that	that	SCONJ
gojar-3947	174	40	their	their	PRON
gojar-3947	174	41	enterprise	enterprise	NOUN
gojar-3947	174	42	is	be	AUX
gojar-3947	174	43	not	not	PART
gojar-3947	174	44	efficient	efficient	ADJ
gojar-3947	174	45	.	.	PUNCT
gojar-3947	175	1	the	the	DET
gojar-3947	175	2	result	result	NOUN
gojar-3947	175	3	in	in	ADP
gojar-3947	175	4	table	table	NOUN
gojar-3947	175	5	6	6	NUM
gojar-3947	175	6	shows	show	VERB
gojar-3947	175	7	that	that	SCONJ
gojar-3947	175	8	majority	majority	NOUN
gojar-3947	175	9	of	of	ADP
gojar-3947	175	10	the	the	DET
gojar-3947	175	11	respondent	respondent	NOUN
gojar-3947	175	12	agreed	agree	VERB
gojar-3947	175	13	that	that	SCONJ
gojar-3947	175	14	their	their	PRON
gojar-3947	175	15	enterprise	enterprise	NOUN
gojar-3947	175	16	is	be	AUX
gojar-3947	175	17	efficient	efficient	ADJ
gojar-3947	175	18	with	with	ADP
gojar-3947	175	19	regards	regard	NOUN
gojar-3947	175	20	to	to	ADP
gojar-3947	175	21	production	production	NOUN
gojar-3947	175	22	.	.	PUNCT
gojar-3947	176	1	research	research	NOUN
gojar-3947	176	2	question	question	NOUN
gojar-3947	176	3	3	3	NUM
gojar-3947	176	4	:	:	PUNCT
gojar-3947	176	5	what	what	PRON
gojar-3947	176	6	is	be	AUX
gojar-3947	176	7	the	the	DET
gojar-3947	176	8	impact	impact	NOUN
gojar-3947	176	9	of	of	ADP
gojar-3947	176	10	multiple	multiple	ADJ
gojar-3947	176	11	taxation	taxation	NOUN
gojar-3947	176	12	on	on	ADP
gojar-3947	176	13	management	management	NOUN
gojar-3947	176	14	efficiency	efficiency	NOUN
gojar-3947	176	15	of	of	ADP
gojar-3947	176	16	smes	sme	NOUN
gojar-3947	176	17	in	in	ADP
gojar-3947	176	18	enugu	enugu	PROPN
gojar-3947	176	19	state	state	NOUN
gojar-3947	176	20	?	?	PUNCT
gojar-3947	177	1	global	global	ADJ
gojar-3947	177	2	online	online	PROPN
gojar-3947	177	3	journal	journal	PROPN
gojar-3947	177	4	of	of	ADP
gojar-3947	177	5	academic	academic	ADJ
gojar-3947	177	6	research	research	NOUN
gojar-3947	177	7	(	(	PUNCT
gojar-3947	177	8	gojar	gojar	NOUN
gojar-3947	177	9	)	)	PUNCT
gojar-3947	177	10	,	,	PUNCT
gojar-3947	177	11	vol	vol	NOUN
gojar-3947	177	12	.	.	PROPN
gojar-3947	178	1	2	2	NUM
gojar-3947	178	2	,	,	PUNCT
gojar-3947	178	3	no	no	INTJ
gojar-3947	178	4	.	.	NOUN
gojar-3947	178	5	4	4	NUM
gojar-3947	178	6	sep	sep	PROPN
gojar-3947	178	7	-	-	PUNCT
gojar-3947	178	8	oct	oct	PROPN
gojar-3947	178	9	2023	2023	NUM
gojar-3947	178	10	19	19	NUM
gojar-3947	178	11	table	table	NOUN
gojar-3947	178	12	7	7	NUM
gojar-3947	178	13	:	:	PUNCT
gojar-3947	178	14	respondents	respondent	NOUN
gojar-3947	178	15	'	'	PART
gojar-3947	178	16	level	level	NOUN
gojar-3947	178	17	of	of	ADP
gojar-3947	178	18	agreement	agreement	NOUN
gojar-3947	178	19	to	to	ADP
gojar-3947	178	20	whether	whether	SCONJ
gojar-3947	178	21	multiple	multiple	ADJ
gojar-3947	178	22	taxation	taxation	NOUN
gojar-3947	178	23	affects	affect	VERB
gojar-3947	178	24	the	the	DET
gojar-3947	178	25	day	day	NOUN
gojar-3947	178	26	-	-	PUNCT
gojar-3947	178	27	to	to	ADP
gojar-3947	178	28	-	-	PUNCT
gojar-3947	178	29	day	day	NOUN
gojar-3947	178	30	coordination	coordination	NOUN
gojar-3947	178	31	of	of	ADP
gojar-3947	178	32	smes	sme	NOUN
gojar-3947	178	33	source	source	NOUN
gojar-3947	178	34	:	:	PUNCT
gojar-3947	178	35	spss	spss	PROPN
gojar-3947	178	36	version	version	NOUN
gojar-3947	178	37	25	25	NUM
gojar-3947	178	38	table	table	NOUN
gojar-3947	178	39	7	7	NUM
gojar-3947	178	40	shows	show	VERB
gojar-3947	178	41	that	that	SCONJ
gojar-3947	178	42	10.78	10.78	NUM
gojar-3947	178	43	%	%	NOUN
gojar-3947	178	44	of	of	ADP
gojar-3947	178	45	the	the	DET
gojar-3947	178	46	respondents	respondent	NOUN
gojar-3947	178	47	strongly	strongly	ADV
gojar-3947	178	48	agreed	agree	VERB
gojar-3947	178	49	that	that	SCONJ
gojar-3947	178	50	multiple	multiple	ADJ
gojar-3947	178	51	taxation	taxation	NOUN
gojar-3947	178	52	affects	affect	VERB
gojar-3947	178	53	the	the	DET
gojar-3947	178	54	day	day	NOUN
gojar-3947	178	55	-	-	PUNCT
gojar-3947	178	56	to	to	ADP
gojar-3947	178	57	-	-	PUNCT
gojar-3947	178	58	day	day	NOUN
gojar-3947	178	59	coordination	coordination	NOUN
gojar-3947	178	60	of	of	ADP
gojar-3947	178	61	smes	sme	NOUN
gojar-3947	178	62	,	,	PUNCT
gojar-3947	178	63	13.73	13.73	NUM
gojar-3947	178	64	%	%	NOUN
gojar-3947	178	65	of	of	ADP
gojar-3947	178	66	the	the	DET
gojar-3947	178	67	respondents	respondent	NOUN
gojar-3947	178	68	agreed	agree	VERB
gojar-3947	178	69	that	that	SCONJ
gojar-3947	178	70	multiple	multiple	ADJ
gojar-3947	178	71	taxation	taxation	NOUN
gojar-3947	178	72	affects	affect	VERB
gojar-3947	178	73	the	the	DET
gojar-3947	178	74	day	day	NOUN
gojar-3947	178	75	-	-	PUNCT
gojar-3947	178	76	to	to	ADP
gojar-3947	178	77	-	-	PUNCT
gojar-3947	178	78	day	day	NOUN
gojar-3947	178	79	coordination	coordination	NOUN
gojar-3947	178	80	of	of	ADP
gojar-3947	178	81	smes	sme	NOUN
gojar-3947	178	82	,	,	PUNCT
gojar-3947	178	83	46.08	46.08	NUM
gojar-3947	178	84	%	%	NOUN
gojar-3947	178	85	of	of	ADP
gojar-3947	178	86	the	the	DET
gojar-3947	178	87	respondents	respondent	NOUN
gojar-3947	178	88	disagreed	disagree	VERB
gojar-3947	178	89	that	that	SCONJ
gojar-3947	178	90	multiple	multiple	ADJ
gojar-3947	178	91	taxation	taxation	NOUN
gojar-3947	178	92	affects	affect	VERB
gojar-3947	178	93	the	the	DET
gojar-3947	178	94	day	day	NOUN
gojar-3947	178	95	-	-	PUNCT
gojar-3947	178	96	to	to	ADP
gojar-3947	178	97	-	-	PUNCT
gojar-3947	178	98	day	day	NOUN
gojar-3947	178	99	coordination	coordination	NOUN
gojar-3947	178	100	of	of	ADP
gojar-3947	178	101	smes	sme	NOUN
gojar-3947	178	102	while	while	SCONJ
gojar-3947	178	103	25.49	25.49	NUM
gojar-3947	178	104	%	%	NOUN
gojar-3947	178	105	of	of	ADP
gojar-3947	178	106	the	the	DET
gojar-3947	178	107	respondent	respondent	NOUN
gojar-3947	178	108	strongly	strongly	ADV
gojar-3947	178	109	disagreed	disagree	VERB
gojar-3947	178	110	that	that	SCONJ
gojar-3947	178	111	multiple	multiple	ADJ
gojar-3947	178	112	taxation	taxation	NOUN
gojar-3947	178	113	affects	affect	VERB
gojar-3947	178	114	the	the	DET
gojar-3947	178	115	day	day	NOUN
gojar-3947	178	116	-	-	PUNCT
gojar-3947	178	117	to	to	ADP
gojar-3947	178	118	-	-	PUNCT
gojar-3947	178	119	day	day	NOUN
gojar-3947	178	120	coordination	coordination	NOUN
gojar-3947	178	121	of	of	ADP
gojar-3947	178	122	smes	sme	NOUN
gojar-3947	178	123	.	.	PUNCT
gojar-3947	179	1	data	datum	NOUN
gojar-3947	179	2	in	in	ADP
gojar-3947	179	3	table	table	NOUN
gojar-3947	179	4	7	7	NUM
gojar-3947	179	5	shows	show	VERB
gojar-3947	179	6	a	a	DET
gojar-3947	179	7	high	high	ADJ
gojar-3947	179	8	level	level	NOUN
gojar-3947	179	9	of	of	ADP
gojar-3947	179	10	disagreement	disagreement	NOUN
gojar-3947	179	11	by	by	ADP
gojar-3947	179	12	respondents	respondent	NOUN
gojar-3947	179	13	which	which	PRON
gojar-3947	179	14	is	be	AUX
gojar-3947	179	15	an	an	DET
gojar-3947	179	16	indication	indication	NOUN
gojar-3947	179	17	that	that	SCONJ
gojar-3947	179	18	multiple	multiple	ADJ
gojar-3947	179	19	taxation	taxation	NOUN
gojar-3947	179	20	does	do	AUX
gojar-3947	179	21	not	not	PART
gojar-3947	179	22	affect	affect	VERB
gojar-3947	179	23	the	the	DET
gojar-3947	179	24	day	day	NOUN
gojar-3947	179	25	-	-	PUNCT
gojar-3947	179	26	to	to	ADP
gojar-3947	179	27	-	-	PUNCT
gojar-3947	179	28	day	day	NOUN
gojar-3947	179	29	coordination	coordination	NOUN
gojar-3947	179	30	of	of	ADP
gojar-3947	179	31	smes	sme	NOUN
gojar-3947	179	32	in	in	ADP
gojar-3947	179	33	enugu	enugu	PROPN
gojar-3947	179	34	state	state	PROPN
gojar-3947	179	35	.	.	PUNCT
gojar-3947	180	1	table	table	NOUN
gojar-3947	180	2	8	8	NUM
gojar-3947	180	3	:	:	PUNCT
gojar-3947	180	4	respondents	respondent	NOUN
gojar-3947	180	5	'	'	PART
gojar-3947	180	6	views	view	NOUN
gojar-3947	180	7	on	on	ADP
gojar-3947	180	8	whether	whether	SCONJ
gojar-3947	180	9	multiple	multiple	ADJ
gojar-3947	180	10	taxation	taxation	NOUN
gojar-3947	180	11	makes	make	VERB
gojar-3947	180	12	management	management	NOUN
gojar-3947	180	13	of	of	ADP
gojar-3947	180	14	enterprise	enterprise	NOUN
gojar-3947	180	15	more	more	ADV
gojar-3947	180	16	difficult	difficult	ADJ
gojar-3947	180	17	source	source	NOUN
gojar-3947	180	18	:	:	PUNCT
gojar-3947	180	19	spss	spss	PROPN
gojar-3947	180	20	version	version	NOUN
gojar-3947	180	21	25	25	NUM
gojar-3947	180	22	data	datum	NOUN
gojar-3947	180	23	in	in	ADP
gojar-3947	180	24	table	table	NOUN
gojar-3947	180	25	8	8	NUM
gojar-3947	180	26	show	show	VERB
gojar-3947	180	27	that	that	SCONJ
gojar-3947	180	28	49.02	49.02	NUM
gojar-3947	180	29	%	%	NOUN
gojar-3947	180	30	of	of	ADP
gojar-3947	180	31	the	the	DET
gojar-3947	180	32	respondents	respondent	NOUN
gojar-3947	180	33	strongly	strongly	ADV
gojar-3947	180	34	agreed	agree	VERB
gojar-3947	180	35	that	that	SCONJ
gojar-3947	180	36	multiple	multiple	ADJ
gojar-3947	180	37	taxation	taxation	NOUN
gojar-3947	180	38	makes	make	VERB
gojar-3947	180	39	management	management	NOUN
gojar-3947	180	40	of	of	ADP
gojar-3947	180	41	their	their	PRON
gojar-3947	180	42	enterprise	enterprise	NOUN
gojar-3947	180	43	more	more	ADV
gojar-3947	180	44	difficult	difficult	ADJ
gojar-3947	180	45	and	and	CCONJ
gojar-3947	180	46	16.66	16.66	NUM
gojar-3947	180	47	%	%	NOUN
gojar-3947	180	48	of	of	ADP
gojar-3947	180	49	the	the	DET
gojar-3947	180	50	respondents	respondent	NOUN
gojar-3947	180	51	agreed	agree	VERB
gojar-3947	180	52	that	that	SCONJ
gojar-3947	180	53	multiple	multiple	ADJ
gojar-3947	180	54	taxation	taxation	NOUN
gojar-3947	180	55	makes	make	VERB
gojar-3947	180	56	management	management	NOUN
gojar-3947	180	57	of	of	ADP
gojar-3947	180	58	their	their	PRON
gojar-3947	180	59	enterprise	enterprise	NOUN
gojar-3947	180	60	more	more	ADV
gojar-3947	180	61	difficult	difficult	ADJ
gojar-3947	180	62	.	.	PUNCT
gojar-3947	181	1	on	on	ADP
gojar-3947	181	2	the	the	DET
gojar-3947	181	3	other	other	ADJ
gojar-3947	181	4	hand	hand	NOUN
gojar-3947	181	5	,	,	PUNCT
gojar-3947	181	6	21.08	21.08	NUM
gojar-3947	181	7	%	%	NOUN
gojar-3947	181	8	of	of	ADP
gojar-3947	181	9	the	the	DET
gojar-3947	181	10	respondents	respondent	NOUN
gojar-3947	181	11	disagreed	disagree	VERB
gojar-3947	181	12	that	that	SCONJ
gojar-3947	181	13	multiple	multiple	ADJ
gojar-3947	181	14	taxation	taxation	NOUN
gojar-3947	181	15	makes	make	VERB
gojar-3947	181	16	management	management	NOUN
gojar-3947	181	17	of	of	ADP
gojar-3947	181	18	their	their	PRON
gojar-3947	181	19	enterprise	enterprise	NOUN
gojar-3947	181	20	more	more	ADV
gojar-3947	181	21	difficult	difficult	ADJ
gojar-3947	181	22	while	while	SCONJ
gojar-3947	181	23	13.24	13.24	NUM
gojar-3947	181	24	%	%	NOUN
gojar-3947	181	25	of	of	ADP
gojar-3947	181	26	the	the	DET
gojar-3947	181	27	respondents	respondent	NOUN
gojar-3947	181	28	strongly	strongly	ADV
gojar-3947	181	29	disagreed	disagree	VERB
gojar-3947	181	30	that	that	SCONJ
gojar-3947	181	31	multiple	multiple	ADJ
gojar-3947	181	32	taxation	taxation	NOUN
gojar-3947	181	33	makes	make	VERB
gojar-3947	181	34	management	management	NOUN
gojar-3947	181	35	of	of	ADP
gojar-3947	181	36	their	their	PRON
gojar-3947	181	37	enterprise	enterprise	NOUN
gojar-3947	181	38	more	more	ADV
gojar-3947	181	39	difficult	difficult	ADJ
gojar-3947	181	40	.	.	PUNCT
gojar-3947	182	1	data	datum	NOUN
gojar-3947	182	2	presented	present	VERB
gojar-3947	182	3	in	in	ADP
gojar-3947	182	4	table	table	NOUN
gojar-3947	182	5	8	8	NUM
gojar-3947	182	6	show	show	VERB
gojar-3947	182	7	that	that	SCONJ
gojar-3947	182	8	there	there	PRON
gojar-3947	182	9	is	be	VERB
gojar-3947	182	10	strong	strong	ADJ
gojar-3947	182	11	level	level	NOUN
gojar-3947	182	12	of	of	ADP
gojar-3947	182	13	agreement	agreement	NOUN
gojar-3947	182	14	among	among	ADP
gojar-3947	182	15	the	the	DET
gojar-3947	182	16	study	study	NOUN
gojar-3947	182	17	respondents	respondent	NOUN
gojar-3947	182	18	that	that	PRON
gojar-3947	182	19	multiple	multiple	ADJ
gojar-3947	182	20	taxation	taxation	NOUN
gojar-3947	182	21	makes	make	VERB
gojar-3947	182	22	management	management	NOUN
gojar-3947	182	23	of	of	ADP
gojar-3947	182	24	smes	sme	NOUN
gojar-3947	182	25	more	more	ADV
gojar-3947	182	26	difficult	difficult	ADJ
gojar-3947	182	27	in	in	ADP
gojar-3947	182	28	enugu	enugu	PROPN
gojar-3947	182	29	state	state	NOUN
gojar-3947	182	30	.	.	PUNCT
gojar-3947	183	1	global	global	ADJ
gojar-3947	183	2	online	online	PROPN
gojar-3947	183	3	journal	journal	PROPN
gojar-3947	183	4	of	of	ADP
gojar-3947	183	5	academic	academic	ADJ
gojar-3947	183	6	research	research	NOUN
gojar-3947	183	7	(	(	PUNCT
gojar-3947	183	8	gojar	gojar	NOUN
gojar-3947	183	9	)	)	PUNCT
gojar-3947	183	10	,	,	PUNCT
gojar-3947	183	11	vol	vol	NOUN
gojar-3947	183	12	.	.	PROPN
gojar-3947	184	1	2	2	NUM
gojar-3947	184	2	,	,	PUNCT
gojar-3947	184	3	no	no	INTJ
gojar-3947	184	4	.	.	NOUN
gojar-3947	184	5	4	4	NUM
gojar-3947	184	6	sep	sep	PROPN
gojar-3947	184	7	-	-	PUNCT
gojar-3947	184	8	oct	oct	PROPN
gojar-3947	184	9	2023	2023	NUM
gojar-3947	184	10	20	20	NUM
gojar-3947	184	11	table	table	NOUN
gojar-3947	184	12	9	9	NUM
gojar-3947	184	13	:	:	PUNCT
gojar-3947	184	14	respondents	respondent	NOUN
gojar-3947	184	15	'	'	PART
gojar-3947	184	16	views	view	NOUN
gojar-3947	184	17	on	on	ADP
gojar-3947	184	18	the	the	DET
gojar-3947	184	19	management	management	NOUN
gojar-3947	184	20	efficiency	efficiency	NOUN
gojar-3947	184	21	of	of	ADP
gojar-3947	184	22	their	their	PRON
gojar-3947	184	23	enterprise	enterprise	NOUN
gojar-3947	184	24	source	source	NOUN
gojar-3947	184	25	:	:	PUNCT
gojar-3947	184	26	spss	spss	PROPN
gojar-3947	184	27	version	version	NOUN
gojar-3947	184	28	25	25	NUM
gojar-3947	184	29	table	table	NOUN
gojar-3947	184	30	9	9	NUM
gojar-3947	184	31	shows	show	VERB
gojar-3947	184	32	the	the	DET
gojar-3947	184	33	level	level	NOUN
gojar-3947	184	34	of	of	ADP
gojar-3947	184	35	efficiency	efficiency	NOUN
gojar-3947	184	36	among	among	ADP
gojar-3947	184	37	smes	sme	NOUN
gojar-3947	184	38	in	in	ADP
gojar-3947	184	39	enugu	enugu	PROPN
gojar-3947	184	40	state	state	PROPN
gojar-3947	184	41	.	.	PUNCT
gojar-3947	185	1	data	datum	NOUN
gojar-3947	185	2	in	in	ADP
gojar-3947	185	3	the	the	DET
gojar-3947	185	4	table	table	NOUN
gojar-3947	185	5	show	show	VERB
gojar-3947	185	6	that	that	SCONJ
gojar-3947	185	7	75.00	75.00	NUM
gojar-3947	185	8	%	%	NOUN
gojar-3947	185	9	of	of	ADP
gojar-3947	185	10	the	the	DET
gojar-3947	185	11	respondents	respondent	NOUN
gojar-3947	185	12	indicated	indicate	VERB
gojar-3947	185	13	that	that	SCONJ
gojar-3947	185	14	their	their	PRON
gojar-3947	185	15	management	management	NOUN
gojar-3947	185	16	is	be	AUX
gojar-3947	185	17	very	very	ADV
gojar-3947	185	18	efficient	efficient	ADJ
gojar-3947	185	19	,	,	PUNCT
gojar-3947	185	20	14.22	14.22	NUM
gojar-3947	185	21	%	%	NOUN
gojar-3947	185	22	indicated	indicate	VERB
gojar-3947	185	23	that	that	SCONJ
gojar-3947	185	24	their	their	PRON
gojar-3947	185	25	management	management	NOUN
gojar-3947	185	26	is	be	AUX
gojar-3947	185	27	efficient	efficient	ADJ
gojar-3947	185	28	while	while	SCONJ
gojar-3947	185	29	10.78	10.78	NUM
gojar-3947	185	30	%	%	NOUN
gojar-3947	185	31	of	of	ADP
gojar-3947	185	32	the	the	DET
gojar-3947	185	33	respondents	respondent	NOUN
gojar-3947	185	34	indicated	indicate	VERB
gojar-3947	185	35	that	that	SCONJ
gojar-3947	185	36	the	the	DET
gojar-3947	185	37	management	management	NOUN
gojar-3947	185	38	of	of	ADP
gojar-3947	185	39	their	their	PRON
gojar-3947	185	40	enterprise	enterprise	NOUN
gojar-3947	185	41	is	be	AUX
gojar-3947	185	42	not	not	PART
gojar-3947	185	43	efficient	efficient	ADJ
gojar-3947	185	44	.	.	PUNCT
gojar-3947	186	1	by	by	ADP
gojar-3947	186	2	implication	implication	NOUN
gojar-3947	186	3	,	,	PUNCT
gojar-3947	186	4	majority	majority	NOUN
gojar-3947	186	5	of	of	ADP
gojar-3947	186	6	the	the	DET
gojar-3947	186	7	respondents	respondent	NOUN
gojar-3947	186	8	agreed	agree	VERB
gojar-3947	186	9	that	that	SCONJ
gojar-3947	186	10	the	the	DET
gojar-3947	186	11	management	management	NOUN
gojar-3947	186	12	of	of	ADP
gojar-3947	186	13	their	their	PRON
gojar-3947	186	14	enterprise	enterprise	NOUN
gojar-3947	186	15	is	be	AUX
gojar-3947	186	16	efficient	efficient	ADJ
gojar-3947	186	17	.	.	PUNCT
gojar-3947	187	1	research	research	NOUN
gojar-3947	187	2	question	question	NOUN
gojar-3947	187	3	4	4	NUM
gojar-3947	187	4	:	:	PUNCT
gojar-3947	187	5	how	how	SCONJ
gojar-3947	187	6	can	can	AUX
gojar-3947	187	7	multiple	multiple	ADJ
gojar-3947	187	8	taxation	taxation	NOUN
gojar-3947	187	9	problems	problem	NOUN
gojar-3947	187	10	of	of	ADP
gojar-3947	187	11	smes	sme	NOUN
gojar-3947	187	12	be	be	AUX
gojar-3947	187	13	curbed	curb	VERB
gojar-3947	187	14	in	in	ADP
gojar-3947	187	15	enugu	enugu	PROPN
gojar-3947	187	16	state	state	NOUN
gojar-3947	187	17	?	?	PUNCT
gojar-3947	188	1	table	table	NOUN
gojar-3947	188	2	10	10	NUM
gojar-3947	188	3	:	:	PUNCT
gojar-3947	188	4	respondents	respondent	NOUN
gojar-3947	188	5	'	'	PART
gojar-3947	188	6	levels	level	NOUN
gojar-3947	188	7	of	of	ADP
gojar-3947	188	8	agreement	agreement	NOUN
gojar-3947	188	9	on	on	ADP
gojar-3947	188	10	whether	whether	SCONJ
gojar-3947	188	11	adopting	adopt	VERB
gojar-3947	188	12	single	single	ADJ
gojar-3947	188	13	tax	tax	NOUN
gojar-3947	188	14	system	system	NOUN
gojar-3947	188	15	can	can	AUX
gojar-3947	188	16	curb	curb	VERB
gojar-3947	188	17	smes	sme	NOUN
gojar-3947	188	18	multiple	multiple	ADJ
gojar-3947	188	19	taxation	taxation	NOUN
gojar-3947	188	20	problems	problem	NOUN
gojar-3947	188	21	source	source	NOUN
gojar-3947	188	22	:	:	PUNCT
gojar-3947	188	23	spss	spss	PROPN
gojar-3947	188	24	version	version	NOUN
gojar-3947	188	25	25	25	NUM
gojar-3947	188	26	table	table	NOUN
gojar-3947	188	27	10	10	NUM
gojar-3947	188	28	shows	show	VERB
gojar-3947	188	29	that	that	SCONJ
gojar-3947	188	30	35.78	35.78	NUM
gojar-3947	188	31	%	%	NOUN
gojar-3947	188	32	of	of	ADP
gojar-3947	188	33	the	the	DET
gojar-3947	188	34	respondents	respondent	NOUN
gojar-3947	188	35	strongly	strongly	ADV
gojar-3947	188	36	agreed	agree	VERB
gojar-3947	188	37	that	that	SCONJ
gojar-3947	188	38	adopting	adopt	VERB
gojar-3947	188	39	single	single	ADJ
gojar-3947	188	40	tax	tax	NOUN
gojar-3947	188	41	system	system	NOUN
gojar-3947	188	42	can	can	AUX
gojar-3947	188	43	curb	curb	VERB
gojar-3947	188	44	smes	sme	NOUN
gojar-3947	188	45	multiple	multiple	ADJ
gojar-3947	188	46	taxation	taxation	NOUN
gojar-3947	188	47	problems	problem	NOUN
gojar-3947	188	48	,	,	PUNCT
gojar-3947	188	49	50.00	50.00	NUM
gojar-3947	188	50	%	%	NOUN
gojar-3947	188	51	of	of	ADP
gojar-3947	188	52	the	the	DET
gojar-3947	188	53	respondents	respondent	NOUN
gojar-3947	188	54	agreed	agree	VERB
gojar-3947	188	55	that	that	SCONJ
gojar-3947	188	56	adopting	adopt	VERB
gojar-3947	188	57	single	single	ADJ
gojar-3947	188	58	tax	tax	NOUN
gojar-3947	188	59	system	system	NOUN
gojar-3947	188	60	can	can	AUX
gojar-3947	188	61	curb	curb	VERB
gojar-3947	188	62	smes	sme	NOUN
gojar-3947	188	63	multiple	multiple	ADJ
gojar-3947	188	64	taxation	taxation	NOUN
gojar-3947	188	65	problems	problem	NOUN
gojar-3947	188	66	,	,	PUNCT
gojar-3947	188	67	9.80	9.80	NUM
gojar-3947	188	68	%	%	NOUN
gojar-3947	188	69	of	of	ADP
gojar-3947	188	70	the	the	DET
gojar-3947	188	71	respondents	respondent	NOUN
gojar-3947	188	72	disagreed	disagree	VERB
gojar-3947	188	73	that	that	SCONJ
gojar-3947	188	74	adopting	adopt	VERB
gojar-3947	188	75	single	single	ADJ
gojar-3947	188	76	tax	tax	NOUN
gojar-3947	188	77	system	system	NOUN
gojar-3947	188	78	can	can	AUX
gojar-3947	188	79	curb	curb	VERB
gojar-3947	188	80	smes	sme	NOUN
gojar-3947	188	81	multiple	multiple	ADJ
gojar-3947	188	82	taxation	taxation	NOUN
gojar-3947	188	83	problems	problem	NOUN
gojar-3947	188	84	while	while	SCONJ
gojar-3947	188	85	4.41	4.41	NUM
gojar-3947	188	86	%	%	NOUN
gojar-3947	188	87	of	of	ADP
gojar-3947	188	88	the	the	DET
gojar-3947	188	89	respondents	respondent	NOUN
gojar-3947	188	90	strongly	strongly	ADV
gojar-3947	188	91	disagreed	disagree	VERB
gojar-3947	188	92	that	that	SCONJ
gojar-3947	188	93	adopting	adopt	VERB
gojar-3947	188	94	single	single	ADJ
gojar-3947	188	95	tax	tax	NOUN
gojar-3947	188	96	system	system	NOUN
gojar-3947	188	97	can	can	AUX
gojar-3947	188	98	curb	curb	VERB
gojar-3947	188	99	smes	sme	NOUN
gojar-3947	188	100	multiple	multiple	ADJ
gojar-3947	188	101	taxation	taxation	NOUN
gojar-3947	188	102	problems	problem	NOUN
gojar-3947	188	103	.	.	PUNCT
gojar-3947	189	1	data	datum	NOUN
gojar-3947	189	2	in	in	ADP
gojar-3947	189	3	table	table	NOUN
gojar-3947	189	4	10	10	NUM
gojar-3947	189	5	show	show	VERB
gojar-3947	189	6	that	that	SCONJ
gojar-3947	189	7	there	there	PRON
gojar-3947	189	8	is	be	VERB
gojar-3947	189	9	a	a	DET
gojar-3947	189	10	strong	strong	ADJ
gojar-3947	189	11	agreement	agreement	NOUN
gojar-3947	189	12	among	among	ADP
gojar-3947	189	13	respondents	respondent	NOUN
gojar-3947	189	14	that	that	PRON
gojar-3947	189	15	adopting	adopt	VERB
gojar-3947	189	16	single	single	ADJ
gojar-3947	189	17	tax	tax	NOUN
gojar-3947	189	18	system	system	NOUN
gojar-3947	189	19	can	can	AUX
gojar-3947	189	20	curb	curb	VERB
gojar-3947	189	21	smes	sme	NOUN
gojar-3947	189	22	multiple	multiple	ADJ
gojar-3947	189	23	taxation	taxation	NOUN
gojar-3947	189	24	problems	problem	NOUN
gojar-3947	189	25	.	.	PUNCT
gojar-3947	190	1	table	table	NOUN
gojar-3947	190	2	11	11	NUM
gojar-3947	190	3	:	:	PUNCT
gojar-3947	190	4	respondents	respondent	NOUN
gojar-3947	190	5	'	'	PART
gojar-3947	190	6	levels	level	NOUN
gojar-3947	190	7	of	of	ADP
gojar-3947	190	8	agreement	agreement	NOUN
gojar-3947	190	9	on	on	ADP
gojar-3947	190	10	whether	whether	SCONJ
gojar-3947	190	11	taxing	tax	VERB
gojar-3947	190	12	smes	sme	NOUN
gojar-3947	190	13	as	as	SCONJ
gojar-3947	190	14	they	they	PRON
gojar-3947	190	15	earn	earn	AUX
gojar-3947	190	16	can	can	AUX
gojar-3947	190	17	curb	curb	VERB
gojar-3947	190	18	multiple	multiple	ADJ
gojar-3947	190	19	taxation	taxation	NOUN
gojar-3947	190	20	problems	problem	NOUN
gojar-3947	190	21	global	global	ADJ
gojar-3947	190	22	online	online	PROPN
gojar-3947	190	23	journal	journal	PROPN
gojar-3947	190	24	of	of	ADP
gojar-3947	190	25	academic	academic	ADJ
gojar-3947	190	26	research	research	NOUN
gojar-3947	190	27	(	(	PUNCT
gojar-3947	190	28	gojar	gojar	NOUN
gojar-3947	190	29	)	)	PUNCT
gojar-3947	190	30	,	,	PUNCT
gojar-3947	190	31	vol	vol	NOUN
gojar-3947	190	32	.	.	PROPN
gojar-3947	191	1	2	2	NUM
gojar-3947	191	2	,	,	PUNCT
gojar-3947	191	3	no	no	INTJ
gojar-3947	191	4	.	.	NOUN
gojar-3947	191	5	4	4	NUM
gojar-3947	191	6	sep	sep	PROPN
gojar-3947	191	7	-	-	PUNCT
gojar-3947	191	8	oct	oct	PROPN
gojar-3947	191	9	2023	2023	NUM
gojar-3947	191	10	21	21	NUM
gojar-3947	191	11	table	table	NOUN
gojar-3947	191	12	11	11	NUM
gojar-3947	191	13	shows	show	VERB
gojar-3947	191	14	respondents	respondent	NOUN
gojar-3947	191	15	’	'	PUNCT
gojar-3947	191	16	level	level	NOUN
gojar-3947	191	17	of	of	ADP
gojar-3947	191	18	agreement	agreement	NOUN
gojar-3947	191	19	when	when	SCONJ
gojar-3947	191	20	asked	ask	VERB
gojar-3947	191	21	whether	whether	SCONJ
gojar-3947	191	22	taxing	tax	VERB
gojar-3947	191	23	smes	sme	NOUN
gojar-3947	191	24	as	as	SCONJ
gojar-3947	191	25	they	they	PRON
gojar-3947	191	26	earn	earn	AUX
gojar-3947	191	27	can	can	AUX
gojar-3947	191	28	curb	curb	VERB
gojar-3947	191	29	multiple	multiple	ADJ
gojar-3947	191	30	taxation	taxation	NOUN
gojar-3947	191	31	problems	problem	NOUN
gojar-3947	191	32	.	.	PUNCT
gojar-3947	192	1	data	datum	NOUN
gojar-3947	192	2	from	from	ADP
gojar-3947	192	3	the	the	DET
gojar-3947	192	4	table	table	NOUN
gojar-3947	192	5	shows	show	VERB
gojar-3947	192	6	that	that	SCONJ
gojar-3947	192	7	44.61	44.61	NUM
gojar-3947	192	8	%	%	NOUN
gojar-3947	192	9	of	of	ADP
gojar-3947	192	10	the	the	DET
gojar-3947	192	11	respondents	respondent	NOUN
gojar-3947	192	12	strongly	strongly	ADV
gojar-3947	192	13	agreed	agree	VERB
gojar-3947	192	14	that	that	SCONJ
gojar-3947	192	15	taxing	tax	VERB
gojar-3947	192	16	smes	sme	NOUN
gojar-3947	192	17	as	as	SCONJ
gojar-3947	192	18	they	they	PRON
gojar-3947	192	19	earn	earn	VERB
gojar-3947	192	20	can	can	AUX
gojar-3947	192	21	curb	curb	VERB
gojar-3947	192	22	multiple	multiple	ADJ
gojar-3947	192	23	taxation	taxation	NOUN
gojar-3947	192	24	problems	problem	NOUN
gojar-3947	192	25	while	while	SCONJ
gojar-3947	192	26	39.22	39.22	NUM
gojar-3947	192	27	%	%	NOUN
gojar-3947	192	28	of	of	ADP
gojar-3947	192	29	the	the	DET
gojar-3947	192	30	respondents	respondent	NOUN
gojar-3947	192	31	agreed	agree	VERB
gojar-3947	192	32	that	that	SCONJ
gojar-3947	192	33	taxing	tax	VERB
gojar-3947	192	34	smes	sme	NOUN
gojar-3947	192	35	as	as	SCONJ
gojar-3947	192	36	they	they	PRON
gojar-3947	192	37	earn	earn	VERB
gojar-3947	192	38	can	can	AUX
gojar-3947	192	39	curb	curb	VERB
gojar-3947	192	40	multiple	multiple	ADJ
gojar-3947	192	41	taxation	taxation	NOUN
gojar-3947	192	42	problems	problem	NOUN
gojar-3947	192	43	.	.	PUNCT
gojar-3947	193	1	on	on	ADP
gojar-3947	193	2	the	the	DET
gojar-3947	193	3	other	other	ADJ
gojar-3947	193	4	hand	hand	NOUN
gojar-3947	193	5	,	,	PUNCT
gojar-3947	193	6	7.35	7.35	NUM
gojar-3947	193	7	%	%	NOUN
gojar-3947	193	8	of	of	ADP
gojar-3947	193	9	the	the	DET
gojar-3947	193	10	respondents	respondent	NOUN
gojar-3947	193	11	disagreed	disagree	VERB
gojar-3947	193	12	that	that	SCONJ
gojar-3947	193	13	taxing	tax	VERB
gojar-3947	193	14	smes	sme	NOUN
gojar-3947	193	15	as	as	SCONJ
gojar-3947	193	16	they	they	PRON
gojar-3947	193	17	earn	earn	VERB
gojar-3947	193	18	can	can	AUX
gojar-3947	193	19	curb	curb	VERB
gojar-3947	193	20	multiple	multiple	ADJ
gojar-3947	193	21	taxation	taxation	NOUN
gojar-3947	193	22	problems	problem	NOUN
gojar-3947	193	23	while	while	SCONJ
gojar-3947	193	24	8.82	8.82	NUM
gojar-3947	193	25	%	%	NOUN
gojar-3947	193	26	of	of	ADP
gojar-3947	193	27	the	the	DET
gojar-3947	193	28	respondents	respondent	NOUN
gojar-3947	193	29	strongly	strongly	ADV
gojar-3947	193	30	disagreed	disagree	VERB
gojar-3947	193	31	that	that	SCONJ
gojar-3947	193	32	taxing	tax	VERB
gojar-3947	193	33	smes	sme	NOUN
gojar-3947	193	34	as	as	SCONJ
gojar-3947	193	35	they	they	PRON
gojar-3947	193	36	earn	earn	VERB
gojar-3947	193	37	can	can	AUX
gojar-3947	193	38	curb	curb	VERB
gojar-3947	193	39	multiple	multiple	ADJ
gojar-3947	193	40	taxation	taxation	NOUN
gojar-3947	193	41	problems	problem	NOUN
gojar-3947	193	42	.	.	PUNCT
gojar-3947	194	1	the	the	DET
gojar-3947	194	2	implication	implication	NOUN
gojar-3947	194	3	of	of	ADP
gojar-3947	194	4	data	datum	NOUN
gojar-3947	194	5	presented	present	VERB
gojar-3947	194	6	in	in	ADP
gojar-3947	194	7	table	table	NOUN
gojar-3947	194	8	11	11	NUM
gojar-3947	194	9	shows	show	VERB
gojar-3947	194	10	that	that	SCONJ
gojar-3947	194	11	majority	majority	NOUN
gojar-3947	194	12	of	of	ADP
gojar-3947	194	13	the	the	DET
gojar-3947	194	14	respondents	respondent	NOUN
gojar-3947	194	15	are	be	AUX
gojar-3947	194	16	in	in	ADP
gojar-3947	194	17	agreement	agreement	NOUN
gojar-3947	194	18	that	that	SCONJ
gojar-3947	194	19	taxing	tax	VERB
gojar-3947	194	20	smes	sme	NOUN
gojar-3947	194	21	as	as	SCONJ
gojar-3947	194	22	they	they	PRON
gojar-3947	194	23	earn	earn	VERB
gojar-3947	194	24	can	can	AUX
gojar-3947	194	25	curb	curb	VERB
gojar-3947	194	26	multiple	multiple	ADJ
gojar-3947	194	27	taxation	taxation	NOUN
gojar-3947	194	28	problems	problem	NOUN
gojar-3947	194	29	.	.	PUNCT
gojar-3947	195	1	table	table	NOUN
gojar-3947	195	2	12	12	NUM
gojar-3947	195	3	:	:	PUNCT
gojar-3947	195	4	respondents	respondent	NOUN
gojar-3947	195	5	’	'	PUNCT
gojar-3947	195	6	level	level	NOUN
gojar-3947	195	7	of	of	ADP
gojar-3947	195	8	agreement	agreement	NOUN
gojar-3947	195	9	on	on	ADP
gojar-3947	195	10	whether	whether	SCONJ
gojar-3947	195	11	putting	put	VERB
gojar-3947	195	12	taxes	taxis	NOUN
gojar-3947	195	13	to	to	ADP
gojar-3947	195	14	good	good	ADJ
gojar-3947	195	15	use	use	NOUN
gojar-3947	195	16	to	to	PART
gojar-3947	195	17	benefit	benefit	VERB
gojar-3947	195	18	smes	sme	NOUN
gojar-3947	195	19	can	can	AUX
gojar-3947	195	20	eradicate	eradicate	VERB
gojar-3947	195	21	multiple	multiple	ADJ
gojar-3947	195	22	taxation	taxation	NOUN
gojar-3947	195	23	problems	problem	NOUN
gojar-3947	195	24	source	source	NOUN
gojar-3947	195	25	:	:	PUNCT
gojar-3947	195	26	spss	spss	PROPN
gojar-3947	195	27	version	version	NOUN
gojar-3947	195	28	25	25	NUM
gojar-3947	195	29	table	table	NOUN
gojar-3947	195	30	12	12	NUM
gojar-3947	195	31	shows	show	VERB
gojar-3947	195	32	the	the	DET
gojar-3947	195	33	responses	response	NOUN
gojar-3947	195	34	given	give	VERB
gojar-3947	195	35	by	by	ADP
gojar-3947	195	36	respondents	respondent	NOUN
gojar-3947	195	37	when	when	SCONJ
gojar-3947	195	38	asked	ask	VERB
gojar-3947	195	39	whether	whether	SCONJ
gojar-3947	195	40	putting	put	VERB
gojar-3947	195	41	taxes	taxis	NOUN
gojar-3947	195	42	to	to	ADP
gojar-3947	195	43	good	good	ADJ
gojar-3947	195	44	use	use	NOUN
gojar-3947	195	45	to	to	PART
gojar-3947	195	46	benefit	benefit	VERB
gojar-3947	195	47	smes	sme	NOUN
gojar-3947	195	48	can	can	AUX
gojar-3947	195	49	eradicate	eradicate	VERB
gojar-3947	195	50	multiple	multiple	ADJ
gojar-3947	195	51	taxation	taxation	NOUN
gojar-3947	195	52	problems	problem	NOUN
gojar-3947	195	53	.	.	PUNCT
gojar-3947	196	1	data	datum	NOUN
gojar-3947	196	2	from	from	ADP
gojar-3947	196	3	the	the	DET
gojar-3947	196	4	table	table	NOUN
gojar-3947	196	5	show	show	VERB
gojar-3947	196	6	that	that	SCONJ
gojar-3947	196	7	49.02	49.02	NUM
gojar-3947	196	8	%	%	NOUN
gojar-3947	196	9	of	of	ADP
gojar-3947	196	10	the	the	DET
gojar-3947	196	11	respondents	respondent	NOUN
gojar-3947	196	12	indicated	indicate	VERB
gojar-3947	196	13	strongly	strongly	ADV
gojar-3947	196	14	agree	agree	VERB
gojar-3947	196	15	,	,	PUNCT
gojar-3947	196	16	28.43	28.43	NUM
gojar-3947	196	17	%	%	NOUN
gojar-3947	196	18	of	of	ADP
gojar-3947	196	19	the	the	DET
gojar-3947	196	20	respondents	respondent	NOUN
gojar-3947	196	21	indicated	indicate	VERB
gojar-3947	196	22	agree	agree	VERB
gojar-3947	196	23	,	,	PUNCT
gojar-3947	196	24	16.18	16.18	NUM
gojar-3947	196	25	%	%	NOUN
gojar-3947	196	26	indicated	indicate	VERB
gojar-3947	196	27	disagree	disagree	VERB
gojar-3947	196	28	while	while	SCONJ
gojar-3947	196	29	6.37	6.37	NUM
gojar-3947	196	30	%	%	NOUN
gojar-3947	196	31	of	of	ADP
gojar-3947	196	32	the	the	DET
gojar-3947	196	33	respondents	respondent	NOUN
gojar-3947	196	34	indicated	indicate	VERB
gojar-3947	196	35	strongly	strongly	ADV
gojar-3947	196	36	disagree	disagree	VERB
gojar-3947	196	37	.	.	PUNCT
gojar-3947	197	1	this	this	DET
gojar-3947	197	2	result	result	NOUN
gojar-3947	197	3	implies	imply	VERB
gojar-3947	197	4	that	that	SCONJ
gojar-3947	197	5	majority	majority	NOUN
gojar-3947	197	6	of	of	ADP
gojar-3947	197	7	the	the	DET
gojar-3947	197	8	respondents	respondent	NOUN
gojar-3947	197	9	strongly	strongly	ADV
gojar-3947	197	10	agreed	agree	VERB
gojar-3947	197	11	that	that	SCONJ
gojar-3947	197	12	putting	put	VERB
gojar-3947	197	13	taxes	taxis	NOUN
gojar-3947	197	14	to	to	ADP
gojar-3947	197	15	good	good	ADJ
gojar-3947	197	16	use	use	NOUN
gojar-3947	197	17	to	to	PART
gojar-3947	197	18	benefit	benefit	VERB
gojar-3947	197	19	smes	sme	NOUN
gojar-3947	197	20	can	can	AUX
gojar-3947	197	21	eradicate	eradicate	VERB
gojar-3947	197	22	multiple	multiple	ADJ
gojar-3947	197	23	taxation	taxation	NOUN
gojar-3947	197	24	problems	problem	NOUN
gojar-3947	197	25	.	.	PUNCT
gojar-3947	198	1	test	test	NOUN
gojar-3947	198	2	of	of	ADP
gojar-3947	198	3	hypotheses	hypothesis	NOUN
gojar-3947	198	4	the	the	DET
gojar-3947	198	5	hypotheses	hypothesis	NOUN
gojar-3947	198	6	stated	state	VERB
gojar-3947	198	7	in	in	ADP
gojar-3947	198	8	this	this	DET
gojar-3947	198	9	study	study	NOUN
gojar-3947	198	10	were	be	AUX
gojar-3947	198	11	tested	test	VERB
gojar-3947	198	12	using	use	VERB
gojar-3947	198	13	chi	chi	ADJ
gojar-3947	198	14	-	-	PUNCT
gojar-3947	198	15	square	square	ADJ
gojar-3947	198	16	inferential	inferential	ADJ
gojar-3947	198	17	statistics	statistic	NOUN
gojar-3947	198	18	with	with	ADP
gojar-3947	198	19	a	a	DET
gojar-3947	198	20	level	level	NOUN
gojar-3947	198	21	of	of	ADP
gojar-3947	198	22	significance	significance	NOUN
gojar-3947	198	23	of	of	ADP
gojar-3947	198	24	0.05	0.05	NUM
gojar-3947	198	25	.	.	PUNCT
gojar-3947	199	1	hypothesis	hypothesis	NOUN
gojar-3947	199	2	1	1	NUM
gojar-3947	199	3	:	:	PUNCT
gojar-3947	199	4	there	there	PRON
gojar-3947	199	5	is	be	VERB
gojar-3947	199	6	no	no	DET
gojar-3947	199	7	significant	significant	ADJ
gojar-3947	199	8	relationship	relationship	NOUN
gojar-3947	199	9	between	between	ADP
gojar-3947	199	10	multiple	multiple	ADJ
gojar-3947	199	11	taxation	taxation	NOUN
gojar-3947	199	12	and	and	CCONJ
gojar-3947	199	13	production	production	NOUN
gojar-3947	199	14	efficiency	efficiency	NOUN
gojar-3947	199	15	of	of	ADP
gojar-3947	199	16	smes	sme	NOUN
gojar-3947	199	17	in	in	ADP
gojar-3947	199	18	enugu	enugu	PROPN
gojar-3947	199	19	state	state	PROPN
gojar-3947	199	20	.	.	PUNCT
gojar-3947	200	1	data	datum	NOUN
gojar-3947	200	2	in	in	ADP
gojar-3947	200	3	tables	table	NOUN
gojar-3947	200	4	2	2	NUM
gojar-3947	200	5	and	and	CCONJ
gojar-3947	200	6	6	6	NUM
gojar-3947	200	7	were	be	AUX
gojar-3947	200	8	crossed	cross	VERB
gojar-3947	200	9	to	to	PART
gojar-3947	200	10	test	test	VERB
gojar-3947	200	11	the	the	DET
gojar-3947	200	12	first	first	ADJ
gojar-3947	200	13	research	research	NOUN
gojar-3947	200	14	hypothesis	hypothesis	NOUN
gojar-3947	200	15	.	.	PUNCT
gojar-3947	201	1	global	global	ADJ
gojar-3947	201	2	online	online	PROPN
gojar-3947	201	3	journal	journal	PROPN
gojar-3947	201	4	of	of	ADP
gojar-3947	201	5	academic	academic	ADJ
gojar-3947	201	6	research	research	NOUN
gojar-3947	201	7	(	(	PUNCT
gojar-3947	201	8	gojar	gojar	NOUN
gojar-3947	201	9	)	)	PUNCT
gojar-3947	201	10	,	,	PUNCT
gojar-3947	201	11	vol	vol	NOUN
gojar-3947	201	12	.	.	PROPN
gojar-3947	202	1	2	2	NUM
gojar-3947	202	2	,	,	PUNCT
gojar-3947	202	3	no	no	INTJ
gojar-3947	202	4	.	.	NOUN
gojar-3947	202	5	4	4	NUM
gojar-3947	202	6	sep	sep	PROPN
gojar-3947	202	7	-	-	PUNCT
gojar-3947	202	8	oct	oct	PROPN
gojar-3947	202	9	2023	2023	NUM
gojar-3947	202	10	22	22	NUM
gojar-3947	202	11	table	table	NOUN
gojar-3947	202	12	13	13	NUM
gojar-3947	202	13	:	:	PUNCT
gojar-3947	202	14	test	test	NOUN
gojar-3947	202	15	of	of	ADP
gojar-3947	202	16	relationship	relationship	NOUN
gojar-3947	202	17	between	between	ADP
gojar-3947	202	18	multiple	multiple	ADJ
gojar-3947	202	19	taxation	taxation	NOUN
gojar-3947	202	20	and	and	CCONJ
gojar-3947	202	21	production	production	NOUN
gojar-3947	202	22	efficiency	efficiency	NOUN
gojar-3947	202	23	x²	x²	NOUN
gojar-3947	202	24	=	=	PUNCT
gojar-3947	202	25	9.164	9.164	NUM
gojar-3947	202	26	,	,	PUNCT
gojar-3947	202	27	df	df	PROPN
gojar-3947	202	28	=	=	SYM
gojar-3947	202	29	6	6	NUM
gojar-3947	202	30	,	,	PUNCT
gojar-3947	202	31	p	p	NOUN
gojar-3947	202	32	=	=	SYM
gojar-3947	202	33	.165	.165	NUM
gojar-3947	202	34	data	datum	NOUN
gojar-3947	202	35	in	in	ADP
gojar-3947	202	36	table	table	NOUN
gojar-3947	202	37	13	13	NUM
gojar-3947	202	38	show	show	VERB
gojar-3947	202	39	an	an	DET
gojar-3947	202	40	x²	x²	PROPN
gojar-3947	202	41	value	value	NOUN
gojar-3947	202	42	of	of	ADP
gojar-3947	202	43	9.164	9.164	NUM
gojar-3947	202	44	,	,	PUNCT
gojar-3947	202	45	degree	degree	NOUN
gojar-3947	202	46	of	of	ADP
gojar-3947	202	47	freedom	freedom	NOUN
gojar-3947	202	48	(	(	PUNCT
gojar-3947	202	49	df	df	NOUN
gojar-3947	202	50	)	)	PUNCT
gojar-3947	202	51	of	of	ADP
gojar-3947	202	52	6	6	NUM
gojar-3947	202	53	and	and	CCONJ
gojar-3947	202	54	an	an	DET
gojar-3947	202	55	asymptotic	asymptotic	ADJ
gojar-3947	202	56	value	value	NOUN
gojar-3947	202	57	of	of	ADP
gojar-3947	202	58	.165	.165	NUM
gojar-3947	202	59	.	.	PUNCT
gojar-3947	203	1	since	since	SCONJ
gojar-3947	203	2	the	the	DET
gojar-3947	203	3	asymptotic	asymptotic	ADJ
gojar-3947	203	4	value	value	NOUN
gojar-3947	203	5	is	be	AUX
gojar-3947	203	6	greater	great	ADJ
gojar-3947	203	7	that	that	SCONJ
gojar-3947	203	8	the	the	DET
gojar-3947	203	9	level	level	NOUN
gojar-3947	203	10	of	of	ADP
gojar-3947	203	11	significance	significance	NOUN
gojar-3947	203	12	(	(	PUNCT
gojar-3947	203	13	0.05	0.05	NUM
gojar-3947	203	14	)	)	PUNCT
gojar-3947	203	15	,	,	PUNCT
gojar-3947	203	16	it	it	PRON
gojar-3947	203	17	is	be	AUX
gojar-3947	203	18	an	an	DET
gojar-3947	203	19	indication	indication	NOUN
gojar-3947	203	20	that	that	SCONJ
gojar-3947	203	21	the	the	DET
gojar-3947	203	22	alternative	alternative	ADJ
gojar-3947	203	23	hypothesis	hypothesis	NOUN
gojar-3947	203	24	is	be	AUX
gojar-3947	203	25	rejected	reject	VERB
gojar-3947	203	26	.	.	PUNCT
gojar-3947	204	1	this	this	PRON
gojar-3947	204	2	implies	imply	VERB
gojar-3947	204	3	that	that	SCONJ
gojar-3947	204	4	there	there	PRON
gojar-3947	204	5	is	be	VERB
gojar-3947	204	6	no	no	DET
gojar-3947	204	7	significant	significant	ADJ
gojar-3947	204	8	relationship	relationship	NOUN
gojar-3947	204	9	between	between	ADP
gojar-3947	204	10	multiple	multiple	ADJ
gojar-3947	204	11	taxation	taxation	NOUN
gojar-3947	204	12	and	and	CCONJ
gojar-3947	204	13	production	production	NOUN
gojar-3947	204	14	efficiency	efficiency	NOUN
gojar-3947	204	15	of	of	ADP
gojar-3947	204	16	smes	sme	NOUN
gojar-3947	204	17	in	in	ADP
gojar-3947	204	18	enugu	enugu	PROPN
gojar-3947	204	19	state	state	NOUN
gojar-3947	204	20	.	.	PUNCT
gojar-3947	205	1	it	it	PRON
gojar-3947	205	2	can	can	AUX
gojar-3947	205	3	be	be	AUX
gojar-3947	205	4	concluded	conclude	VERB
gojar-3947	205	5	that	that	SCONJ
gojar-3947	205	6	paying	pay	VERB
gojar-3947	205	7	multiple	multiple	ADJ
gojar-3947	205	8	tax	tax	NOUN
gojar-3947	205	9	does	do	AUX
gojar-3947	205	10	not	not	PART
gojar-3947	205	11	have	have	VERB
gojar-3947	205	12	impact	impact	NOUN
gojar-3947	205	13	on	on	ADP
gojar-3947	205	14	the	the	DET
gojar-3947	205	15	production	production	NOUN
gojar-3947	205	16	efficiency	efficiency	NOUN
gojar-3947	205	17	of	of	ADP
gojar-3947	205	18	smes	sme	NOUN
gojar-3947	205	19	in	in	ADP
gojar-3947	205	20	enugu	enugu	PROPN
gojar-3947	205	21	state	state	PROPN
gojar-3947	205	22	.	.	PUNCT
gojar-3947	206	1	hypothesis	hypothesis	NOUN
gojar-3947	206	2	2	2	NUM
gojar-3947	206	3	:	:	PUNCT
gojar-3947	206	4	there	there	PRON
gojar-3947	206	5	is	be	VERB
gojar-3947	206	6	no	no	DET
gojar-3947	206	7	significant	significant	ADJ
gojar-3947	206	8	relationship	relationship	NOUN
gojar-3947	206	9	between	between	ADP
gojar-3947	206	10	multiple	multiple	ADJ
gojar-3947	206	11	taxation	taxation	NOUN
gojar-3947	206	12	and	and	CCONJ
gojar-3947	206	13	management	management	NOUN
gojar-3947	206	14	efficiency	efficiency	NOUN
gojar-3947	206	15	in	in	ADP
gojar-3947	206	16	enugu	enugu	PROPN
gojar-3947	206	17	state	state	PROPN
gojar-3947	206	18	.	.	PUNCT
gojar-3947	207	1	data	datum	NOUN
gojar-3947	207	2	in	in	ADP
gojar-3947	207	3	tables	table	NOUN
gojar-3947	207	4	2	2	NUM
gojar-3947	207	5	and	and	CCONJ
gojar-3947	207	6	9	9	NUM
gojar-3947	207	7	were	be	AUX
gojar-3947	207	8	crossed	cross	VERB
gojar-3947	207	9	to	to	PART
gojar-3947	207	10	test	test	VERB
gojar-3947	207	11	the	the	DET
gojar-3947	207	12	second	second	ADJ
gojar-3947	207	13	research	research	NOUN
gojar-3947	207	14	hypothesis	hypothesis	NOUN
gojar-3947	207	15	.	.	PUNCT
gojar-3947	208	1	table	table	NOUN
gojar-3947	208	2	14	14	NUM
gojar-3947	208	3	:	:	PUNCT
gojar-3947	208	4	test	test	NOUN
gojar-3947	208	5	of	of	ADP
gojar-3947	208	6	relationship	relationship	NOUN
gojar-3947	208	7	between	between	ADP
gojar-3947	208	8	multiple	multiple	ADJ
gojar-3947	208	9	taxation	taxation	NOUN
gojar-3947	208	10	and	and	CCONJ
gojar-3947	208	11	management	management	NOUN
gojar-3947	208	12	efficiency	efficiency	NOUN
gojar-3947	208	13	global	global	ADJ
gojar-3947	208	14	online	online	PROPN
gojar-3947	208	15	journal	journal	PROPN
gojar-3947	208	16	of	of	ADP
gojar-3947	208	17	academic	academic	ADJ
gojar-3947	208	18	research	research	NOUN
gojar-3947	208	19	(	(	PUNCT
gojar-3947	208	20	gojar	gojar	NOUN
gojar-3947	208	21	)	)	PUNCT
gojar-3947	208	22	,	,	PUNCT
gojar-3947	208	23	vol	vol	NOUN
gojar-3947	208	24	.	.	PROPN
gojar-3947	209	1	2	2	NUM
gojar-3947	209	2	,	,	PUNCT
gojar-3947	209	3	no	no	INTJ
gojar-3947	209	4	.	.	NOUN
gojar-3947	209	5	4	4	NUM
gojar-3947	209	6	sep	sep	PROPN
gojar-3947	209	7	-	-	PUNCT
gojar-3947	209	8	oct	oct	PROPN
gojar-3947	209	9	2023	2023	NUM
gojar-3947	209	10	23	23	NUM
gojar-3947	210	1	x²	x²	PROPN
gojar-3947	210	2	=	=	PUNCT
gojar-3947	210	3	3.170	3.170	NUM
gojar-3947	210	4	,	,	PUNCT
gojar-3947	210	5	df	df	PROPN
gojar-3947	210	6	=	=	SYM
gojar-3947	210	7	6	6	NUM
gojar-3947	210	8	,	,	PUNCT
gojar-3947	210	9	p	p	NOUN
gojar-3947	210	10	=	=	SYM
gojar-3947	210	11	.787	.787	NUM
gojar-3947	210	12	data	datum	NOUN
gojar-3947	210	13	in	in	ADP
gojar-3947	210	14	table	table	NOUN
gojar-3947	210	15	14	14	NUM
gojar-3947	210	16	show	show	VERB
gojar-3947	210	17	an	an	DET
gojar-3947	210	18	x²	x²	PROPN
gojar-3947	210	19	value	value	NOUN
gojar-3947	210	20	of	of	ADP
gojar-3947	210	21	3.170	3.170	NUM
gojar-3947	210	22	,	,	PUNCT
gojar-3947	210	23	degree	degree	NOUN
gojar-3947	210	24	of	of	ADP
gojar-3947	210	25	freedom	freedom	NOUN
gojar-3947	210	26	(	(	PUNCT
gojar-3947	210	27	df	df	NOUN
gojar-3947	210	28	)	)	PUNCT
gojar-3947	210	29	of	of	ADP
gojar-3947	210	30	6	6	NUM
gojar-3947	210	31	and	and	CCONJ
gojar-3947	210	32	an	an	DET
gojar-3947	210	33	asymptotic	asymptotic	ADJ
gojar-3947	210	34	value	value	NOUN
gojar-3947	210	35	of	of	ADP
gojar-3947	210	36	.787	.787	NUM
gojar-3947	210	37	.	.	PUNCT
gojar-3947	211	1	since	since	SCONJ
gojar-3947	211	2	the	the	DET
gojar-3947	211	3	asymptotic	asymptotic	ADJ
gojar-3947	211	4	value	value	NOUN
gojar-3947	211	5	is	be	AUX
gojar-3947	211	6	greater	great	ADJ
gojar-3947	211	7	that	that	SCONJ
gojar-3947	211	8	the	the	DET
gojar-3947	211	9	level	level	NOUN
gojar-3947	211	10	of	of	ADP
gojar-3947	211	11	significance	significance	NOUN
gojar-3947	211	12	(	(	PUNCT
gojar-3947	211	13	0.05	0.05	NUM
gojar-3947	211	14	)	)	PUNCT
gojar-3947	211	15	,	,	PUNCT
gojar-3947	211	16	it	it	PRON
gojar-3947	211	17	is	be	AUX
gojar-3947	211	18	an	an	DET
gojar-3947	211	19	indication	indication	NOUN
gojar-3947	211	20	that	that	SCONJ
gojar-3947	211	21	the	the	DET
gojar-3947	211	22	alternative	alternative	ADJ
gojar-3947	211	23	hypothesis	hypothesis	NOUN
gojar-3947	211	24	is	be	AUX
gojar-3947	211	25	rejected	reject	VERB
gojar-3947	211	26	.	.	PUNCT
gojar-3947	212	1	this	this	PRON
gojar-3947	212	2	implies	imply	VERB
gojar-3947	212	3	that	that	SCONJ
gojar-3947	212	4	there	there	PRON
gojar-3947	212	5	is	be	VERB
gojar-3947	212	6	no	no	DET
gojar-3947	212	7	significant	significant	ADJ
gojar-3947	212	8	relationship	relationship	NOUN
gojar-3947	212	9	between	between	ADP
gojar-3947	212	10	multiple	multiple	ADJ
gojar-3947	212	11	taxation	taxation	NOUN
gojar-3947	212	12	and	and	CCONJ
gojar-3947	212	13	management	management	NOUN
gojar-3947	212	14	efficiency	efficiency	NOUN
gojar-3947	212	15	of	of	ADP
gojar-3947	212	16	smes	sme	NOUN
gojar-3947	212	17	in	in	ADP
gojar-3947	212	18	enugu	enugu	PROPN
gojar-3947	212	19	state	state	NOUN
gojar-3947	212	20	.	.	PUNCT
gojar-3947	213	1	it	it	PRON
gojar-3947	213	2	can	can	AUX
gojar-3947	213	3	be	be	AUX
gojar-3947	213	4	concluded	conclude	VERB
gojar-3947	213	5	that	that	SCONJ
gojar-3947	213	6	paying	pay	VERB
gojar-3947	213	7	multiple	multiple	ADJ
gojar-3947	213	8	tax	tax	NOUN
gojar-3947	213	9	does	do	AUX
gojar-3947	213	10	not	not	PART
gojar-3947	213	11	have	have	VERB
gojar-3947	213	12	impact	impact	NOUN
gojar-3947	213	13	on	on	ADP
gojar-3947	213	14	the	the	DET
gojar-3947	213	15	management	management	NOUN
gojar-3947	213	16	efficiency	efficiency	NOUN
gojar-3947	213	17	of	of	ADP
gojar-3947	213	18	smes	sme	NOUN
gojar-3947	213	19	in	in	ADP
gojar-3947	213	20	enugu	enugu	PROPN
gojar-3947	213	21	state	state	PROPN
gojar-3947	213	22	.	.	PUNCT
gojar-3947	214	1	discussion	discussion	NOUN
gojar-3947	214	2	of	of	ADP
gojar-3947	214	3	findings	finding	NOUN
gojar-3947	214	4	from	from	ADP
gojar-3947	214	5	the	the	DET
gojar-3947	214	6	analysis	analysis	NOUN
gojar-3947	214	7	of	of	ADP
gojar-3947	214	8	the	the	DET
gojar-3947	214	9	first	first	ADJ
gojar-3947	214	10	research	research	NOUN
gojar-3947	214	11	question	question	NOUN
gojar-3947	214	12	,	,	PUNCT
gojar-3947	214	13	it	it	PRON
gojar-3947	214	14	was	be	AUX
gojar-3947	214	15	found	find	VERB
gojar-3947	214	16	that	that	SCONJ
gojar-3947	214	17	there	there	PRON
gojar-3947	214	18	are	be	VERB
gojar-3947	214	19	several	several	ADJ
gojar-3947	214	20	taxes	taxis	NOUN
gojar-3947	214	21	paid	pay	VERB
gojar-3947	214	22	by	by	ADP
gojar-3947	214	23	smes	sme	NOUN
gojar-3947	214	24	in	in	ADP
gojar-3947	214	25	enugu	enugu	PROPN
gojar-3947	214	26	state	state	NOUN
gojar-3947	214	27	;	;	PUNCT
gojar-3947	214	28	major	major	ADJ
gojar-3947	214	29	taxes	taxis	NOUN
gojar-3947	214	30	paid	pay	VERB
gojar-3947	214	31	by	by	ADP
gojar-3947	214	32	majority	majority	NOUN
gojar-3947	214	33	of	of	ADP
gojar-3947	214	34	the	the	DET
gojar-3947	214	35	smes	sme	NOUN
gojar-3947	214	36	are	be	AUX
gojar-3947	214	37	corporate	corporate	ADJ
gojar-3947	214	38	tax	tax	NOUN
gojar-3947	214	39	,	,	PUNCT
gojar-3947	214	40	capital	capital	NOUN
gojar-3947	214	41	gain	gain	NOUN
gojar-3947	214	42	tax	tax	NOUN
gojar-3947	214	43	,	,	PUNCT
gojar-3947	214	44	company	company	NOUN
gojar-3947	214	45	income	income	NOUN
gojar-3947	214	46	tax	tax	NOUN
gojar-3947	214	47	and	and	CCONJ
gojar-3947	214	48	other	other	ADJ
gojar-3947	214	49	taxes	taxis	NOUN
gojar-3947	214	50	.	.	PUNCT
gojar-3947	215	1	it	it	PRON
gojar-3947	215	2	was	be	AUX
gojar-3947	215	3	also	also	ADV
gojar-3947	215	4	found	find	VERB
gojar-3947	215	5	through	through	ADP
gojar-3947	215	6	the	the	DET
gojar-3947	215	7	first	first	ADJ
gojar-3947	215	8	research	research	NOUN
gojar-3947	215	9	question	question	NOUN
gojar-3947	215	10	that	that	SCONJ
gojar-3947	215	11	majority	majority	NOUN
gojar-3947	215	12	of	of	ADP
gojar-3947	215	13	smes	sme	NOUN
gojar-3947	215	14	pay	pay	VERB
gojar-3947	215	15	taxes	taxis	NOUN
gojar-3947	215	16	to	to	ADP
gojar-3947	215	17	two	two	NUM
gojar-3947	215	18	or	or	CCONJ
gojar-3947	215	19	more	more	ADJ
gojar-3947	215	20	agencies	agency	NOUN
gojar-3947	215	21	in	in	ADP
gojar-3947	215	22	enugu	enugu	PROPN
gojar-3947	215	23	state	state	NOUN
gojar-3947	215	24	.	.	PUNCT
gojar-3947	216	1	this	this	DET
gojar-3947	216	2	finding	finding	NOUN
gojar-3947	216	3	supports	support	VERB
gojar-3947	216	4	the	the	DET
gojar-3947	216	5	finding	finding	NOUN
gojar-3947	216	6	of	of	ADP
gojar-3947	216	7	okolo	okolo	PROPN
gojar-3947	216	8	,	,	PUNCT
gojar-3947	216	9	okpalaojiego	okpalaojiego	NOUN
gojar-3947	216	10	and	and	CCONJ
gojar-3947	216	11	okolo	okolo	PROPN
gojar-3947	216	12	(	(	PUNCT
gojar-3947	216	13	2016	2016	NUM
gojar-3947	216	14	)	)	PUNCT
gojar-3947	216	15	who	who	PRON
gojar-3947	216	16	found	find	VERB
gojar-3947	216	17	that	that	SCONJ
gojar-3947	216	18	smes	sme	NOUN
gojar-3947	216	19	in	in	ADP
gojar-3947	216	20	enugu	enugu	PROPN
gojar-3947	216	21	pay	pay	VERB
gojar-3947	216	22	tax	tax	NOUN
gojar-3947	216	23	to	to	ADP
gojar-3947	216	24	more	more	ADJ
gojar-3947	216	25	than	than	ADP
gojar-3947	216	26	three	three	NUM
gojar-3947	216	27	agencies	agency	NOUN
gojar-3947	216	28	.	.	PUNCT
gojar-3947	217	1	the	the	DET
gojar-3947	217	2	second	second	ADJ
gojar-3947	217	3	research	research	NOUN
gojar-3947	217	4	question	question	NOUN
gojar-3947	217	5	asked	ask	VERB
gojar-3947	217	6	was	be	AUX
gojar-3947	217	7	to	to	PART
gojar-3947	217	8	find	find	VERB
gojar-3947	217	9	out	out	ADP
gojar-3947	217	10	the	the	DET
gojar-3947	217	11	impact	impact	NOUN
gojar-3947	217	12	of	of	ADP
gojar-3947	217	13	multiple	multiple	ADJ
gojar-3947	217	14	taxation	taxation	NOUN
gojar-3947	217	15	on	on	ADP
gojar-3947	217	16	the	the	DET
gojar-3947	217	17	production	production	NOUN
gojar-3947	217	18	efficiency	efficiency	NOUN
gojar-3947	217	19	of	of	ADP
gojar-3947	217	20	smes	sme	NOUN
gojar-3947	217	21	in	in	ADP
gojar-3947	217	22	enugu	enugu	PROPN
gojar-3947	217	23	state	state	NOUN
gojar-3947	217	24	.	.	PUNCT
gojar-3947	218	1	the	the	DET
gojar-3947	218	2	analysis	analysis	NOUN
gojar-3947	218	3	of	of	ADP
gojar-3947	218	4	the	the	DET
gojar-3947	218	5	second	second	ADJ
gojar-3947	218	6	research	research	NOUN
gojar-3947	218	7	question	question	NOUN
gojar-3947	218	8	showed	show	VERB
gojar-3947	218	9	that	that	SCONJ
gojar-3947	218	10	multiple	multiple	ADJ
gojar-3947	218	11	taxation	taxation	NOUN
gojar-3947	218	12	makes	make	VERB
gojar-3947	218	13	it	it	PRON
gojar-3947	218	14	difficult	difficult	ADJ
gojar-3947	218	15	for	for	SCONJ
gojar-3947	218	16	smes	sme	NOUN
gojar-3947	218	17	to	to	PART
gojar-3947	218	18	carry	carry	VERB
gojar-3947	218	19	out	out	ADP
gojar-3947	218	20	their	their	PRON
gojar-3947	218	21	production	production	NOUN
gojar-3947	218	22	activities	activity	NOUN
gojar-3947	218	23	.	.	PUNCT
gojar-3947	219	1	on	on	ADP
gojar-3947	219	2	the	the	DET
gojar-3947	219	3	other	other	ADJ
gojar-3947	219	4	hand	hand	NOUN
gojar-3947	219	5	,	,	PUNCT
gojar-3947	219	6	it	it	PRON
gojar-3947	219	7	was	be	AUX
gojar-3947	219	8	also	also	ADV
gojar-3947	219	9	found	find	VERB
gojar-3947	219	10	through	through	ADP
gojar-3947	219	11	the	the	DET
gojar-3947	219	12	second	second	ADJ
gojar-3947	219	13	research	research	NOUN
gojar-3947	219	14	question	question	NOUN
gojar-3947	219	15	that	that	SCONJ
gojar-3947	219	16	multiple	multiple	ADJ
gojar-3947	219	17	taxation	taxation	NOUN
gojar-3947	219	18	does	do	AUX
gojar-3947	219	19	not	not	PART
gojar-3947	219	20	affect	affect	VERB
gojar-3947	219	21	the	the	DET
gojar-3947	219	22	quality	quality	NOUN
gojar-3947	219	23	of	of	ADP
gojar-3947	219	24	smes	sme	NOUN
gojar-3947	219	25	’	'	PUNCT
gojar-3947	219	26	products	product	NOUN
gojar-3947	219	27	and	and	CCONJ
gojar-3947	219	28	services	service	NOUN
gojar-3947	219	29	in	in	ADP
gojar-3947	219	30	enugu	enugu	PROPN
gojar-3947	219	31	state	state	NOUN
gojar-3947	219	32	.	.	PUNCT
gojar-3947	220	1	however	however	ADV
gojar-3947	220	2	,	,	PUNCT
gojar-3947	220	3	it	it	PRON
gojar-3947	220	4	was	be	AUX
gojar-3947	220	5	found	find	VERB
gojar-3947	220	6	that	that	SCONJ
gojar-3947	220	7	smes	sme	NOUN
gojar-3947	220	8	’	'	PUNCT
gojar-3947	220	9	production	production	NOUN
gojar-3947	220	10	and	and	CCONJ
gojar-3947	220	11	service	service	NOUN
gojar-3947	220	12	rendering	rendering	NOUN
gojar-3947	220	13	capacity	capacity	NOUN
gojar-3947	220	14	is	be	AUX
gojar-3947	220	15	reduced	reduce	VERB
gojar-3947	220	16	by	by	ADP
gojar-3947	220	17	multiple	multiple	ADJ
gojar-3947	220	18	taxation	taxation	NOUN
gojar-3947	220	19	in	in	ADP
gojar-3947	220	20	enugu	enugu	PROPN
gojar-3947	220	21	state	state	NOUN
gojar-3947	220	22	.	.	PUNCT
gojar-3947	221	1	this	this	DET
gojar-3947	221	2	finding	finding	NOUN
gojar-3947	221	3	partly	partly	ADV
gojar-3947	221	4	supports	support	VERB
gojar-3947	221	5	the	the	DET
gojar-3947	221	6	findings	finding	NOUN
gojar-3947	221	7	of	of	ADP
gojar-3947	221	8	adewara	adewara	PROPN
gojar-3947	221	9	,	,	PUNCT
gojar-3947	221	10	dagunduro	dagunduro	NOUN
gojar-3947	221	11	,	,	PUNCT
gojar-3947	221	12	falana	falana	PROPN
gojar-3947	221	13	,	,	PUNCT
gojar-3947	221	14	and	and	CCONJ
gojar-3947	221	15	busayo	busayo	NOUN
gojar-3947	221	16	(	(	PUNCT
gojar-3947	221	17	2023	2023	NUM
gojar-3947	221	18	)	)	PUNCT
gojar-3947	221	19	who	who	PRON
gojar-3947	221	20	found	find	VERB
gojar-3947	221	21	that	that	SCONJ
gojar-3947	221	22	multiple	multiple	ADJ
gojar-3947	221	23	taxation	taxation	NOUN
gojar-3947	221	24	reduces	reduce	VERB
gojar-3947	221	25	the	the	DET
gojar-3947	221	26	investment	investment	NOUN
gojar-3947	221	27	potential	potential	NOUN
gojar-3947	221	28	and	and	CCONJ
gojar-3947	221	29	earnings	earning	NOUN
gojar-3947	221	30	of	of	ADP
gojar-3947	221	31	smes	sme	NOUN
gojar-3947	221	32	.	.	PUNCT
gojar-3947	222	1	thus	thus	ADV
gojar-3947	222	2	,	,	PUNCT
gojar-3947	222	3	the	the	DET
gojar-3947	222	4	more	more	ADJ
gojar-3947	222	5	production	production	NOUN
gojar-3947	222	6	and	and	CCONJ
gojar-3947	222	7	service	service	NOUN
gojar-3947	222	8	rendering	rendering	NOUN
gojar-3947	222	9	capacity	capacity	NOUN
gojar-3947	222	10	of	of	ADP
gojar-3947	222	11	smes	sme	NOUN
gojar-3947	222	12	are	be	AUX
gojar-3947	222	13	reduced	reduce	VERB
gojar-3947	222	14	,	,	PUNCT
gojar-3947	222	15	the	the	PRON
gojar-3947	222	16	more	more	ADV
gojar-3947	222	17	their	their	PRON
gojar-3947	222	18	income	income	NOUN
gojar-3947	222	19	is	be	AUX
gojar-3947	222	20	reduced	reduce	VERB
gojar-3947	222	21	.	.	PUNCT
gojar-3947	223	1	the	the	DET
gojar-3947	223	2	third	third	ADJ
gojar-3947	223	3	research	research	NOUN
gojar-3947	223	4	question	question	NOUN
gojar-3947	223	5	asked	ask	VERB
gojar-3947	223	6	was	be	AUX
gojar-3947	223	7	to	to	PART
gojar-3947	223	8	find	find	VERB
gojar-3947	223	9	out	out	ADP
gojar-3947	223	10	the	the	DET
gojar-3947	223	11	impact	impact	NOUN
gojar-3947	223	12	of	of	ADP
gojar-3947	223	13	multiple	multiple	ADJ
gojar-3947	223	14	taxation	taxation	NOUN
gojar-3947	223	15	on	on	ADP
gojar-3947	223	16	management	management	NOUN
gojar-3947	223	17	efficiency	efficiency	NOUN
gojar-3947	223	18	of	of	ADP
gojar-3947	223	19	smes	sme	NOUN
gojar-3947	223	20	in	in	ADP
gojar-3947	223	21	enugu	enugu	PROPN
gojar-3947	223	22	state	state	PROPN
gojar-3947	223	23	.	.	PUNCT
gojar-3947	224	1	analysis	analysis	NOUN
gojar-3947	224	2	of	of	ADP
gojar-3947	224	3	the	the	DET
gojar-3947	224	4	third	third	ADJ
gojar-3947	224	5	research	research	NOUN
gojar-3947	224	6	question	question	NOUN
gojar-3947	224	7	showed	show	VERB
gojar-3947	224	8	that	that	SCONJ
gojar-3947	224	9	multiple	multiple	ADJ
gojar-3947	224	10	taxation	taxation	NOUN
gojar-3947	224	11	does	do	AUX
gojar-3947	224	12	not	not	PART
gojar-3947	224	13	affect	affect	VERB
gojar-3947	224	14	the	the	DET
gojar-3947	224	15	dayto	dayto	PROPN
gojar-3947	224	16	-	-	PUNCT
gojar-3947	224	17	day	day	NOUN
gojar-3947	224	18	coordination	coordination	NOUN
gojar-3947	224	19	of	of	ADP
gojar-3947	224	20	smes	sme	NOUN
gojar-3947	224	21	in	in	ADP
gojar-3947	224	22	enugu	enugu	PROPN
gojar-3947	224	23	state	state	NOUN
gojar-3947	224	24	but	but	CCONJ
gojar-3947	224	25	makes	make	VERB
gojar-3947	224	26	management	management	NOUN
gojar-3947	224	27	of	of	ADP
gojar-3947	224	28	smes	sme	NOUN
gojar-3947	224	29	more	more	ADV
gojar-3947	224	30	difficult	difficult	ADJ
gojar-3947	224	31	.	.	PUNCT
gojar-3947	225	1	this	this	DET
gojar-3947	225	2	finding	finding	NOUN
gojar-3947	225	3	partly	partly	ADV
gojar-3947	225	4	supports	support	VERB
gojar-3947	225	5	the	the	DET
gojar-3947	225	6	findings	finding	NOUN
gojar-3947	225	7	of	of	ADP
gojar-3947	225	8	ocheni	ocheni	NOUN
gojar-3947	225	9	and	and	CCONJ
gojar-3947	225	10	gemade	gemade	NOUN
gojar-3947	225	11	(	(	PUNCT
gojar-3947	225	12	2015	2015	NUM
gojar-3947	225	13	)	)	PUNCT
gojar-3947	225	14	who	who	PRON
gojar-3947	225	15	found	find	VERB
gojar-3947	225	16	that	that	SCONJ
gojar-3947	225	17	multiple	multiple	ADJ
gojar-3947	225	18	taxation	taxation	NOUN
gojar-3947	225	19	makes	make	VERB
gojar-3947	225	20	the	the	DET
gojar-3947	225	21	survival	survival	NOUN
gojar-3947	225	22	of	of	ADP
gojar-3947	225	23	smes	sme	NOUN
gojar-3947	225	24	difficult	difficult	ADJ
gojar-3947	225	25	.	.	PUNCT
gojar-3947	226	1	the	the	DET
gojar-3947	226	2	fourth	fourth	ADJ
gojar-3947	226	3	research	research	NOUN
gojar-3947	226	4	question	question	NOUN
gojar-3947	226	5	was	be	AUX
gojar-3947	226	6	asked	ask	VERB
gojar-3947	226	7	to	to	PART
gojar-3947	226	8	find	find	VERB
gojar-3947	226	9	out	out	ADP
gojar-3947	226	10	how	how	SCONJ
gojar-3947	226	11	multiple	multiple	ADJ
gojar-3947	226	12	taxation	taxation	NOUN
gojar-3947	226	13	problems	problem	NOUN
gojar-3947	226	14	of	of	ADP
gojar-3947	226	15	smes	sme	NOUN
gojar-3947	226	16	can	can	AUX
gojar-3947	226	17	be	be	AUX
gojar-3947	226	18	curbed	curb	VERB
gojar-3947	226	19	in	in	ADP
gojar-3947	226	20	enugu	enugu	PROPN
gojar-3947	226	21	state	state	PROPN
gojar-3947	226	22	.	.	PUNCT
gojar-3947	227	1	analysis	analysis	NOUN
gojar-3947	227	2	of	of	ADP
gojar-3947	227	3	the	the	DET
gojar-3947	227	4	fourth	fourth	ADJ
gojar-3947	227	5	research	research	NOUN
gojar-3947	227	6	question	question	NOUN
gojar-3947	227	7	showed	show	VERB
gojar-3947	227	8	that	that	SCONJ
gojar-3947	227	9	adopting	adopt	VERB
gojar-3947	227	10	single	single	ADJ
gojar-3947	227	11	tax	tax	NOUN
gojar-3947	227	12	system	system	NOUN
gojar-3947	227	13	can	can	AUX
gojar-3947	227	14	curb	curb	VERB
gojar-3947	227	15	smes	sme	NOUN
gojar-3947	227	16	multiple	multiple	ADJ
gojar-3947	227	17	taxation	taxation	NOUN
gojar-3947	227	18	problems	problem	NOUN
gojar-3947	227	19	.	.	PUNCT
gojar-3947	228	1	the	the	DET
gojar-3947	228	2	analysis	analysis	NOUN
gojar-3947	228	3	also	also	ADV
gojar-3947	228	4	showed	show	VERB
gojar-3947	228	5	that	that	SCONJ
gojar-3947	228	6	taxing	tax	VERB
gojar-3947	228	7	smes	sme	NOUN
gojar-3947	228	8	as	as	SCONJ
gojar-3947	228	9	they	they	PRON
gojar-3947	228	10	earn	earn	VERB
gojar-3947	228	11	can	can	AUX
gojar-3947	228	12	curb	curb	VERB
gojar-3947	228	13	multiple	multiple	ADJ
gojar-3947	228	14	taxation	taxation	NOUN
gojar-3947	228	15	problems	problem	NOUN
gojar-3947	228	16	.	.	PUNCT
gojar-3947	229	1	further	far	ADV
gojar-3947	229	2	,	,	PUNCT
gojar-3947	229	3	the	the	DET
gojar-3947	229	4	analysis	analysis	NOUN
gojar-3947	229	5	of	of	ADP
gojar-3947	229	6	the	the	DET
gojar-3947	229	7	fourth	fourth	PROPN
gojar-3947	229	8	global	global	ADJ
gojar-3947	229	9	online	online	PROPN
gojar-3947	229	10	journal	journal	PROPN
gojar-3947	229	11	of	of	ADP
gojar-3947	229	12	academic	academic	ADJ
gojar-3947	229	13	research	research	NOUN
gojar-3947	229	14	(	(	PUNCT
gojar-3947	229	15	gojar	gojar	NOUN
gojar-3947	229	16	)	)	PUNCT
gojar-3947	229	17	,	,	PUNCT
gojar-3947	229	18	vol	vol	NOUN
gojar-3947	229	19	.	.	PROPN
gojar-3947	229	20	2	2	NUM
gojar-3947	229	21	,	,	PUNCT
gojar-3947	229	22	no	no	INTJ
gojar-3947	229	23	.	.	NOUN
gojar-3947	229	24	4	4	NUM
gojar-3947	229	25	sep	sep	PROPN
gojar-3947	229	26	-	-	PUNCT
gojar-3947	229	27	oct	oct	PROPN
gojar-3947	229	28	2023	2023	NUM
gojar-3947	229	29	24	24	NUM
gojar-3947	229	30	research	research	NOUN
gojar-3947	229	31	question	question	NOUN
gojar-3947	229	32	showed	show	VERB
gojar-3947	229	33	that	that	SCONJ
gojar-3947	229	34	putting	put	VERB
gojar-3947	229	35	taxes	taxis	NOUN
gojar-3947	229	36	to	to	ADP
gojar-3947	229	37	good	good	ADJ
gojar-3947	229	38	use	use	NOUN
gojar-3947	229	39	to	to	PART
gojar-3947	229	40	benefit	benefit	VERB
gojar-3947	229	41	smes	sme	NOUN
gojar-3947	229	42	can	can	AUX
gojar-3947	229	43	eradicate	eradicate	VERB
gojar-3947	229	44	multiple	multiple	ADJ
gojar-3947	229	45	taxation	taxation	NOUN
gojar-3947	229	46	problems	problem	NOUN
gojar-3947	229	47	.	.	PUNCT
gojar-3947	230	1	this	this	DET
gojar-3947	230	2	finding	finding	NOUN
gojar-3947	230	3	supports	support	VERB
gojar-3947	230	4	the	the	DET
gojar-3947	230	5	finding	finding	NOUN
gojar-3947	230	6	of	of	ADP
gojar-3947	230	7	ocheni	ocheni	NOUN
gojar-3947	230	8	and	and	CCONJ
gojar-3947	230	9	gemade	gemade	NOUN
gojar-3947	230	10	(	(	PUNCT
gojar-3947	230	11	2015	2015	NUM
gojar-3947	230	12	)	)	PUNCT
gojar-3947	230	13	who	who	PRON
gojar-3947	230	14	found	find	VERB
gojar-3947	230	15	that	that	SCONJ
gojar-3947	230	16	considering	consider	VERB
gojar-3947	230	17	sme	sme	NOUN
gojar-3947	230	18	size	size	NOUN
gojar-3947	230	19	when	when	SCONJ
gojar-3947	230	20	taxing	tax	VERB
gojar-3947	230	21	and	and	CCONJ
gojar-3947	230	22	also	also	ADV
gojar-3947	230	23	putting	put	VERB
gojar-3947	230	24	tax	tax	NOUN
gojar-3947	230	25	to	to	ADP
gojar-3947	230	26	good	good	ADJ
gojar-3947	230	27	use	use	NOUN
gojar-3947	230	28	help	help	NOUN
gojar-3947	230	29	curb	curb	VERB
gojar-3947	230	30	the	the	DET
gojar-3947	230	31	adverse	adverse	ADJ
gojar-3947	230	32	effect	effect	NOUN
gojar-3947	230	33	taxation	taxation	NOUN
gojar-3947	230	34	may	may	AUX
gojar-3947	230	35	have	have	VERB
gojar-3947	230	36	on	on	ADP
gojar-3947	230	37	smes	sme	NOUN
gojar-3947	230	38	.	.	PUNCT
gojar-3947	231	1	the	the	DET
gojar-3947	231	2	first	first	ADJ
gojar-3947	231	3	hypotheses	hypothesis	NOUN
gojar-3947	231	4	tested	test	VERB
gojar-3947	231	5	found	find	VERB
gojar-3947	231	6	no	no	DET
gojar-3947	231	7	significant	significant	ADJ
gojar-3947	231	8	relationship	relationship	NOUN
gojar-3947	231	9	between	between	ADP
gojar-3947	231	10	multiple	multiple	ADJ
gojar-3947	231	11	taxation	taxation	NOUN
gojar-3947	231	12	and	and	CCONJ
gojar-3947	231	13	production	production	NOUN
gojar-3947	231	14	efficiency	efficiency	NOUN
gojar-3947	231	15	of	of	ADP
gojar-3947	231	16	smes	sme	NOUN
gojar-3947	231	17	in	in	ADP
gojar-3947	231	18	enugu	enugu	PROPN
gojar-3947	231	19	state	state	NOUN
gojar-3947	231	20	.	.	PUNCT
gojar-3947	232	1	the	the	DET
gojar-3947	232	2	second	second	ADJ
gojar-3947	232	3	hypothesis	hypothesis	NOUN
gojar-3947	232	4	tested	test	VERB
gojar-3947	232	5	also	also	ADV
gojar-3947	232	6	found	find	VERB
gojar-3947	232	7	that	that	SCONJ
gojar-3947	232	8	paying	pay	VERB
gojar-3947	232	9	multiple	multiple	ADJ
gojar-3947	232	10	taxes	taxis	NOUN
gojar-3947	232	11	does	do	AUX
gojar-3947	232	12	not	not	PART
gojar-3947	232	13	have	have	VERB
gojar-3947	232	14	impact	impact	NOUN
gojar-3947	232	15	on	on	ADP
gojar-3947	232	16	the	the	DET
gojar-3947	232	17	management	management	NOUN
gojar-3947	232	18	efficiency	efficiency	NOUN
gojar-3947	232	19	of	of	ADP
gojar-3947	232	20	smes	sme	NOUN
gojar-3947	232	21	in	in	ADP
gojar-3947	232	22	enugu	enugu	PROPN
gojar-3947	232	23	state	state	PROPN
gojar-3947	232	24	.	.	PUNCT
gojar-3947	233	1	conclusion	conclusion	NOUN
gojar-3947	233	2	the	the	DET
gojar-3947	233	3	study	study	NOUN
gojar-3947	233	4	investigated	investigate	VERB
gojar-3947	233	5	the	the	DET
gojar-3947	233	6	impact	impact	NOUN
gojar-3947	233	7	of	of	ADP
gojar-3947	233	8	multiple	multiple	ADJ
gojar-3947	233	9	taxation	taxation	NOUN
gojar-3947	233	10	on	on	ADP
gojar-3947	233	11	the	the	DET
gojar-3947	233	12	efficiency	efficiency	NOUN
gojar-3947	233	13	of	of	ADP
gojar-3947	233	14	selected	select	VERB
gojar-3947	233	15	smes	sme	NOUN
gojar-3947	233	16	in	in	ADP
gojar-3947	233	17	enugu	enugu	PROPN
gojar-3947	233	18	.	.	PUNCT
gojar-3947	234	1	from	from	ADP
gojar-3947	234	2	the	the	DET
gojar-3947	234	3	analysis	analysis	NOUN
gojar-3947	234	4	conducted	conduct	VERB
gojar-3947	234	5	,	,	PUNCT
gojar-3947	234	6	the	the	DET
gojar-3947	234	7	study	study	NOUN
gojar-3947	234	8	concluded	conclude	VERB
gojar-3947	234	9	that	that	SCONJ
gojar-3947	234	10	multiple	multiple	ADJ
gojar-3947	234	11	taxation	taxation	NOUN
gojar-3947	234	12	makes	make	VERB
gojar-3947	234	13	the	the	DET
gojar-3947	234	14	production	production	NOUN
gojar-3947	234	15	of	of	ADP
gojar-3947	234	16	goods	good	NOUN
gojar-3947	234	17	and	and	CCONJ
gojar-3947	234	18	services	service	NOUN
gojar-3947	234	19	difficult	difficult	ADJ
gojar-3947	234	20	and	and	CCONJ
gojar-3947	234	21	reduces	reduce	VERB
gojar-3947	234	22	the	the	DET
gojar-3947	234	23	production	production	NOUN
gojar-3947	234	24	and	and	CCONJ
gojar-3947	234	25	service	service	NOUN
gojar-3947	234	26	rendering	rendering	NOUN
gojar-3947	234	27	capacity	capacity	NOUN
gojar-3947	234	28	of	of	ADP
gojar-3947	234	29	smes	sme	NOUN
gojar-3947	234	30	.	.	PUNCT
gojar-3947	235	1	the	the	DET
gojar-3947	235	2	study	study	NOUN
gojar-3947	235	3	also	also	ADV
gojar-3947	235	4	concludes	conclude	VERB
gojar-3947	235	5	that	that	SCONJ
gojar-3947	235	6	multiple	multiple	ADJ
gojar-3947	235	7	taxation	taxation	NOUN
gojar-3947	235	8	also	also	ADV
gojar-3947	235	9	makes	make	VERB
gojar-3947	235	10	management	management	NOUN
gojar-3947	235	11	of	of	ADP
gojar-3947	235	12	smes	sme	NOUN
gojar-3947	235	13	more	more	ADV
gojar-3947	235	14	difficult	difficult	ADJ
gojar-3947	235	15	.	.	PUNCT
gojar-3947	236	1	recommendations	recommendation	NOUN
gojar-3947	236	2	based	base	VERB
gojar-3947	236	3	on	on	ADP
gojar-3947	236	4	the	the	DET
gojar-3947	236	5	findings	finding	NOUN
gojar-3947	236	6	of	of	ADP
gojar-3947	236	7	the	the	DET
gojar-3947	236	8	study	study	NOUN
gojar-3947	236	9	,	,	PUNCT
gojar-3947	236	10	the	the	DET
gojar-3947	236	11	study	study	NOUN
gojar-3947	236	12	recommends	recommend	VERB
gojar-3947	236	13	that	that	SCONJ
gojar-3947	236	14	government	government	NOUN
gojar-3947	236	15	adopting	adopt	VERB
gojar-3947	236	16	a	a	DET
gojar-3947	236	17	single	single	ADJ
gojar-3947	236	18	tax	tax	NOUN
gojar-3947	236	19	system	system	NOUN
gojar-3947	236	20	that	that	PRON
gojar-3947	236	21	levy	levy	VERB
gojar-3947	236	22	smes	sme	NOUN
gojar-3947	236	23	based	base	VERB
gojar-3947	236	24	on	on	ADP
gojar-3947	236	25	how	how	SCONJ
gojar-3947	236	26	they	they	PRON
gojar-3947	236	27	earn	earn	VERB
gojar-3947	236	28	and	and	CCONJ
gojar-3947	236	29	using	use	VERB
gojar-3947	236	30	the	the	DET
gojar-3947	236	31	taxes	taxis	NOUN
gojar-3947	236	32	for	for	ADP
gojar-3947	236	33	the	the	DET
gojar-3947	236	34	benefit	benefit	NOUN
gojar-3947	236	35	of	of	ADP
gojar-3947	236	36	smes	sme	NOUN
gojar-3947	236	37	will	will	AUX
gojar-3947	236	38	reduce	reduce	VERB
gojar-3947	236	39	the	the	DET
gojar-3947	236	40	challenges	challenge	NOUN
gojar-3947	236	41	of	of	ADP
gojar-3947	236	42	multiple	multiple	ADJ
gojar-3947	236	43	taxation	taxation	NOUN
gojar-3947	236	44	problems	problem	NOUN
gojar-3947	236	45	that	that	PRON
gojar-3947	236	46	affect	affect	VERB
gojar-3947	236	47	the	the	DET
gojar-3947	236	48	production	production	NOUN
gojar-3947	236	49	and	and	CCONJ
gojar-3947	236	50	management	management	NOUN
gojar-3947	236	51	efficiency	efficiency	NOUN
gojar-3947	236	52	of	of	ADP
gojar-3947	236	53	smes	sme	NOUN
gojar-3947	236	54	in	in	ADP
gojar-3947	236	55	enugu	enugu	PROPN
gojar-3947	236	56	state	state	PROPN
gojar-3947	236	57	.	.	PUNCT
gojar-3947	237	1	references	reference	NOUN
gojar-3947	237	2	abiola	abiola	PROPN
gojar-3947	237	3	,	,	PUNCT
gojar-3947	237	4	s.	s.	PROPN
gojar-3947	237	5	(	(	PUNCT
gojar-3947	237	6	2012	2012	NUM
gojar-3947	237	7	)	)	PUNCT
gojar-3947	237	8	multiplicity	multiplicity	NOUN
gojar-3947	237	9	of	of	ADP
gojar-3947	237	10	taxes	taxis	NOUN
gojar-3947	237	11	in	in	ADP
gojar-3947	237	12	nigeria	nigeria	PROPN
gojar-3947	237	13	:	:	PUNCT
gojar-3947	237	14	issues	issue	NOUN
gojar-3947	237	15	problems	problem	NOUN
gojar-3947	237	16	and	and	CCONJ
gojar-3947	237	17	solutions	solution	NOUN
gojar-3947	237	18	.	.	PUNCT
gojar-3947	238	1	international	international	ADJ
gojar-3947	238	2	journal	journal	PROPN
gojar-3947	238	3	of	of	ADP
gojar-3947	238	4	business	business	NOUN
gojar-3947	238	5	and	and	CCONJ
gojar-3947	238	6	social	social	ADJ
gojar-3947	238	7	sciences	science	NOUN
gojar-3947	238	8	3(17	3(17	NUM
gojar-3947	238	9	)	)	PUNCT
gojar-3947	238	10	,	,	PUNCT
gojar-3947	238	11	229	229	NUM
gojar-3947	238	12	.	.	PUNCT
gojar-3947	239	1	adewara	adewara	PROPN
gojar-3947	239	2	,	,	PUNCT
gojar-3947	239	3	y.	y.	PROPN
gojar-3947	239	4	,	,	PUNCT
gojar-3947	239	5	dagunduro	dagunduro	PROPN
gojar-3947	239	6	,	,	PUNCT
gojar-3947	239	7	e.	e.	PROPN
gojar-3947	239	8	,	,	PUNCT
gojar-3947	239	9	falana	falana	PROPN
gojar-3947	239	10	,	,	PUNCT
gojar-3947	239	11	g.	g.	PROPN
gojar-3947	239	12	,	,	PUNCT
gojar-3947	239	13	and	and	CCONJ
gojar-3947	239	14	busayo	busayo	NOUN
gojar-3947	239	15	,	,	PUNCT
gojar-3947	239	16	t.	t.	PROPN
gojar-3947	239	17	,	,	PUNCT
gojar-3947	239	18	(	(	PUNCT
gojar-3947	239	19	2023	2023	NUM
gojar-3947	239	20	)	)	PUNCT
gojar-3947	239	21	.	.	PUNCT
gojar-3947	240	1	effect	effect	NOUN
gojar-3947	240	2	of	of	ADP
gojar-3947	240	3	multiple	multiple	ADJ
gojar-3947	240	4	taxation	taxation	NOUN
gojar-3947	240	5	on	on	ADP
gojar-3947	240	6	the	the	DET
gojar-3947	240	7	financial	financial	ADJ
gojar-3947	240	8	performance	performance	NOUN
gojar-3947	240	9	of	of	ADP
gojar-3947	240	10	small	small	ADJ
gojar-3947	240	11	and	and	CCONJ
gojar-3947	240	12	medium	medium	ADJ
gojar-3947	240	13	enterprises	enterprise	NOUN
gojar-3947	240	14	(	(	PUNCT
gojar-3947	240	15	smes	sme	NOUN
gojar-3947	240	16	)	)	PUNCT
gojar-3947	240	17	in	in	ADP
gojar-3947	240	18	ekiti	ekiti	PROPN
gojar-3947	240	19	state	state	PROPN
gojar-3947	240	20	,	,	PUNCT
gojar-3947	240	21	nigeria	nigeria	PROPN
gojar-3947	240	22	.	.	PUNCT
gojar-3947	241	1	journal	journal	PROPN
gojar-3947	241	2	of	of	ADP
gojar-3947	241	3	economics	economic	NOUN
gojar-3947	241	4	,	,	PUNCT
gojar-3947	241	5	finance	finance	NOUN
gojar-3947	241	6	and	and	CCONJ
gojar-3947	241	7	accounting	accounting	NOUN
gojar-3947	241	8	studies	study	NOUN
gojar-3947	241	9	,	,	PUNCT
gojar-3947	241	10	5(3	5(3	NUM
gojar-3947	241	11	)	)	PUNCT
gojar-3947	241	12	,	,	PUNCT
gojar-3947	241	13	121–129	121–129	NUM
gojar-3947	241	14	.	.	PUNCT
gojar-3947	242	1	adum	adum	PROPN
gojar-3947	242	2	,	,	PUNCT
gojar-3947	242	3	s.	s.	PROPN
gojar-3947	242	4	o	o	PROPN
gojar-3947	242	5	(	(	PUNCT
gojar-3947	242	6	2018	2018	NUM
gojar-3947	242	7	)	)	PUNCT
gojar-3947	242	8	burning	burn	VERB
gojar-3947	242	9	issues	issue	NOUN
gojar-3947	242	10	in	in	ADP
gojar-3947	242	11	nigeria	nigeria	PROPN
gojar-3947	242	12	tax	tax	NOUN
gojar-3947	242	13	system	system	NOUN
gojar-3947	242	14	and	and	CCONJ
gojar-3947	242	15	tax	tax	NOUN
gojar-3947	242	16	reforms	reform	NOUN
gojar-3947	242	17	on	on	ADP
gojar-3947	242	18	revenue	revenue	NOUN
gojar-3947	242	19	generation	generation	NOUN
gojar-3947	242	20	:	:	PUNCT
gojar-3947	242	21	evidence	evidence	NOUN
gojar-3947	242	22	from	from	ADP
gojar-3947	242	23	rivers	river	NOUN
gojar-3947	242	24	state	state	NOUN
gojar-3947	242	25	.	.	PUNCT
gojar-3947	243	1	international	international	ADJ
gojar-3947	243	2	journal	journal	PROPN
gojar-3947	243	3	of	of	ADP
gojar-3947	243	4	finance	finance	NOUN
gojar-3947	243	5	and	and	CCONJ
gojar-3947	243	6	accounting	accounting	NOUN
gojar-3947	243	7	,	,	PUNCT
gojar-3947	243	8	7(2	7(2	NUM
gojar-3947	243	9	)	)	PUNCT
gojar-3947	243	10	,	,	PUNCT
gojar-3947	243	11	36	36	NUM
gojar-3947	243	12	-	-	SYM
gojar-3947	243	13	48	48	NUM
gojar-3947	243	14	.	.	PUNCT
gojar-3947	244	1	agwu	agwu	PROPN
gojar-3947	244	2	,	,	PUNCT
gojar-3947	244	3	m.	m.	NOUN
gojar-3947	244	4	(	(	PUNCT
gojar-3947	244	5	2014	2014	NUM
gojar-3947	244	6	)	)	PUNCT
gojar-3947	244	7	.	.	PUNCT
gojar-3947	245	1	issues	issue	NOUN
gojar-3947	245	2	,	,	PUNCT
gojar-3947	245	3	challengesand	challengesand	NOUN
gojar-3947	245	4	prospectsof	prospectsof	VERB
gojar-3947	245	5	small	small	ADJ
gojar-3947	245	6	and	and	CCONJ
gojar-3947	245	7	medium	medium	ADJ
gojar-3947	245	8	scale	scale	NOUN
gojar-3947	245	9	enterprises	enterprise	NOUN
gojar-3947	245	10	(	(	PUNCT
gojar-3947	245	11	smes	sme	NOUN
gojar-3947	245	12	)	)	PUNCT
gojar-3947	245	13	in	in	ADP
gojar-3947	245	14	port	port	NOUN
gojar-3947	245	15	-	-	PUNCT
gojar-3947	245	16	harcourt	harcourt	PROPN
gojar-3947	245	17	city	city	NOUN
gojar-3947	245	18	.	.	PUNCT
gojar-3947	246	1	european	european	PROPN
gojar-3947	246	2	journal	journal	PROPN
gojar-3947	246	3	of	of	ADP
gojar-3947	246	4	sustainable	sustainable	ADJ
gojar-3947	246	5	development	development	NOUN
gojar-3947	246	6	.	.	PUNCT
gojar-3947	247	1	3	3	X
gojar-3947	247	2	.	.	X
gojar-3947	247	3	101	101	NUM
gojar-3947	247	4	-	-	SYM
gojar-3947	247	5	114	114	NUM
gojar-3947	247	6	.	.	PUNCT
gojar-3947	247	7	10.14207	10.14207	NUM
gojar-3947	247	8	/	/	SYM
gojar-3947	247	9	ejsd.2014.v3n1p101	ejsd.2014.v3n1p101	PRON
gojar-3947	247	10	.	.	PUNCT
gojar-3947	248	1	global	global	ADJ
gojar-3947	248	2	online	online	PROPN
gojar-3947	248	3	journal	journal	PROPN
gojar-3947	248	4	of	of	ADP
gojar-3947	248	5	academic	academic	ADJ
gojar-3947	248	6	research	research	NOUN
gojar-3947	248	7	(	(	PUNCT
gojar-3947	248	8	gojar	gojar	NOUN
gojar-3947	248	9	)	)	PUNCT
gojar-3947	248	10	,	,	PUNCT
gojar-3947	248	11	vol	vol	NOUN
gojar-3947	248	12	.	.	PROPN
gojar-3947	248	13	2	2	NUM
gojar-3947	248	14	,	,	PUNCT
gojar-3947	248	15	no	no	INTJ
gojar-3947	248	16	.	.	NOUN
gojar-3947	248	17	4	4	NUM
gojar-3947	248	18	sep	sep	PROPN
gojar-3947	248	19	-	-	PUNCT
gojar-3947	248	20	oct	oct	PROPN
gojar-3947	248	21	2023	2023	NUM
gojar-3947	248	22	25	25	NUM
gojar-3947	248	23	avedian	avedian	NOUN
gojar-3947	248	24	,	,	PUNCT
gojar-3947	248	25	a.	a.	NOUN
gojar-3947	248	26	(	(	PUNCT
gojar-3947	248	27	2014	2014	NUM
gojar-3947	248	28	)	)	PUNCT
gojar-3947	248	29	.	.	PUNCT
gojar-3947	249	1	survey	survey	NOUN
gojar-3947	249	2	design	design	NOUN
gojar-3947	249	3	:	:	PUNCT
gojar-3947	249	4	overview	overview	NOUN
gojar-3947	249	5	.	.	PUNCT
gojar-3947	250	1	harvard	harvard	PROPN
gojar-3947	250	2	law	law	PROPN
gojar-3947	250	3	school	school	PROPN
gojar-3947	250	4	.	.	PUNCT
gojar-3947	251	1	available	available	ADJ
gojar-3947	251	2	at	at	ADP
gojar-3947	251	3	:	:	PUNCT
gojar-3947	251	4	http://hnmcp.law.harvard.edu/wp-content/uploads/2012/02/arevikavedian-survey	http://hnmcp.law.harvard.edu/wp-content/uploads/2012/02/arevikavedian-survey	VERB
gojar-3947	251	5	designpowerpoint.pdf	designpowerpoint.pdf	PROPN
gojar-3947	251	6	bush	bush	PROPN
gojar-3947	251	7	,	,	PUNCT
gojar-3947	251	8	b.	b.	PROPN
gojar-3947	251	9	&	&	CCONJ
gojar-3947	251	10	maltby	maltby	PROPN
gojar-3947	251	11	,	,	PUNCT
gojar-3947	251	12	j.	j.	PROPN
gojar-3947	251	13	(	(	PUNCT
gojar-3947	251	14	2004	2004	NUM
gojar-3947	251	15	)	)	PUNCT
gojar-3947	251	16	.	.	PUNCT
gojar-3947	252	1	taxation	taxation	NOUN
gojar-3947	252	2	in	in	ADP
gojar-3947	252	3	west	west	PROPN
gojar-3947	252	4	africa	africa	PROPN
gojar-3947	252	5	:	:	PUNCT
gojar-3947	252	6	transforming	transform	VERB
gojar-3947	252	7	the	the	DET
gojar-3947	252	8	colonial	colonial	ADJ
gojar-3947	252	9	subject	subject	NOUN
gojar-3947	252	10	into	into	ADP
gojar-3947	252	11	the	the	DET
gojar-3947	252	12	`	`	PUNCT
gojar-3947	252	13	governable	governable	ADJ
gojar-3947	252	14	person	person	NOUN
gojar-3947	252	15	'	'	PUNCT
gojar-3947	252	16	.	.	PUNCT
gojar-3947	253	1	critical	critical	ADJ
gojar-3947	253	2	perspectives	perspective	NOUN
gojar-3947	253	3	on	on	ADP
gojar-3947	253	4	accounting	account	VERB
gojar-3947	253	5	.	.	PUNCT
gojar-3947	254	1	15	15	NUM
gojar-3947	254	2	.	.	X
gojar-3947	254	3	5	5	NUM
gojar-3947	254	4	-	-	SYM
gojar-3947	254	5	34	34	NUM
gojar-3947	254	6	.	.	PUNCT
gojar-3947	255	1	10.1016	10.1016	NUM
gojar-3947	255	2	/	/	SYM
gojar-3947	255	3	s1045	s1045	PROPN
gojar-3947	255	4	-	-	PUNCT
gojar-3947	255	5	2354(03)00008	2354(03)00008	NOUN
gojar-3947	255	6	-	-	PUNCT
gojar-3947	255	7	x.	x.	NOUN
gojar-3947	255	8	chukwuemeka	chukwuemeka	PROPN
gojar-3947	255	9	,	,	PUNCT
gojar-3947	255	10	n.	n.	NOUN
gojar-3947	255	11	(	(	PUNCT
gojar-3947	255	12	2017	2017	NUM
gojar-3947	255	13	)	)	PUNCT
gojar-3947	255	14	multiple	multiple	ADJ
gojar-3947	255	15	taxation	taxation	NOUN
gojar-3947	255	16	and	and	CCONJ
gojar-3947	255	17	the	the	DET
gojar-3947	255	18	operations	operation	NOUN
gojar-3947	255	19	of	of	ADP
gojar-3947	255	20	business	business	NOUN
gojar-3947	255	21	enterprises	enterprise	NOUN
gojar-3947	255	22	in	in	ADP
gojar-3947	255	23	abia	abia	PROPN
gojar-3947	255	24	metropolis	metropolis	PROPN
gojar-3947	255	25	.	.	PUNCT
gojar-3947	256	1	pyrex	pyrex	PROPN
gojar-3947	256	2	journal	journal	PROPN
gojar-3947	256	3	of	of	ADP
gojar-3947	256	4	business	business	NOUN
gojar-3947	256	5	and	and	CCONJ
gojar-3947	256	6	finance	finance	NOUN
gojar-3947	256	7	management	management	NOUN
gojar-3947	256	8	research	research	NOUN
gojar-3947	256	9	3(6	3(6	PROPN
gojar-3947	256	10	)	)	PUNCT
gojar-3947	256	11	,	,	PUNCT
gojar-3947	256	12	132	132	NUM
gojar-3947	256	13	-	-	SYM
gojar-3947	256	14	138	138	NUM
gojar-3947	256	15	.	.	PUNCT
gojar-3947	257	1	cseh	cseh	PROPN
gojar-3947	257	2	,	,	PUNCT
gojar-3947	257	3	b.	b.	PROPN
gojar-3947	257	4	&	&	CCONJ
gojar-3947	257	5	varga	varga	PROPN
gojar-3947	257	6	,	,	PUNCT
gojar-3947	257	7	j.	j.	PROPN
gojar-3947	257	8	(	(	PUNCT
gojar-3947	257	9	2020	2020	NUM
gojar-3947	257	10	)	)	PUNCT
gojar-3947	257	11	.	.	PUNCT
gojar-3947	258	1	taxation	taxation	NOUN
gojar-3947	258	2	and	and	CCONJ
gojar-3947	258	3	humans	human	NOUN
gojar-3947	258	4	in	in	ADP
gojar-3947	258	5	the	the	DET
gojar-3947	258	6	age	age	NOUN
gojar-3947	258	7	of	of	ADP
gojar-3947	258	8	the	the	DET
gojar-3947	258	9	fourth	fourth	PROPN
gojar-3947	258	10	industrial	industrial	ADJ
gojar-3947	258	11	revolution	revolution	NOUN
gojar-3947	258	12	–	–	PUNCT
gojar-3947	258	13	financial	financial	ADJ
gojar-3947	258	14	and	and	CCONJ
gojar-3947	258	15	ethical	ethical	ADJ
gojar-3947	258	16	comments	comment	NOUN
gojar-3947	258	17	.	.	PUNCT
gojar-3947	259	1	acta	acta	PROPN
gojar-3947	259	2	universitatis	universitatis	PROPN
gojar-3947	259	3	sapientiae	sapientiae	PROPN
gojar-3947	259	4	,	,	PUNCT
gojar-3947	259	5	european	european	ADJ
gojar-3947	259	6	and	and	CCONJ
gojar-3947	259	7	regional	regional	ADJ
gojar-3947	259	8	studies	study	NOUN
gojar-3947	259	9	.	.	PUNCT
gojar-3947	260	1	17	17	NUM
gojar-3947	260	2	.	.	X
gojar-3947	261	1	103	103	NUM
gojar-3947	261	2	-	-	SYM
gojar-3947	261	3	117	117	NUM
gojar-3947	261	4	.	.	PUNCT
gojar-3947	261	5	10.2478	10.2478	NUM
gojar-3947	261	6	/	/	SYM
gojar-3947	261	7	auseur-2020	auseur-2020	NOUN
gojar-3947	261	8	-	-	PUNCT
gojar-3947	261	9	0005	0005	NUM
gojar-3947	261	10	.	.	PUNCT
gojar-3947	262	1	ekpenyong	ekpenyong	PROPN
gojar-3947	262	2	,	,	PUNCT
gojar-3947	262	3	d.b	d.b	PROPN
gojar-3947	262	4	.	.	PROPN
gojar-3947	262	5	and	and	CCONJ
gojar-3947	262	6	nyong	nyong	PROPN
gojar-3947	262	7	,	,	PUNCT
gojar-3947	262	8	m.o	m.o	PROPN
gojar-3947	262	9	.	.	PROPN
gojar-3947	262	10	(	(	PUNCT
gojar-3947	262	11	1992	1992	NUM
gojar-3947	262	12	)	)	PUNCT
gojar-3947	262	13	small	small	ADJ
gojar-3947	262	14	and	and	CCONJ
gojar-3947	262	15	medium	medium	ADJ
gojar-3947	262	16	-	-	PUNCT
gojar-3947	262	17	scale	scale	NOUN
gojar-3947	262	18	enterprises	enterprise	NOUN
gojar-3947	262	19	in	in	ADP
gojar-3947	262	20	nigeria	nigeria	PROPN
gojar-3947	262	21	.	.	PUNCT
gojar-3947	263	1	their	their	PRON
gojar-3947	263	2	characteristics	characteristic	NOUN
gojar-3947	263	3	,	,	PUNCT
gojar-3947	263	4	problems	problem	NOUN
gojar-3947	263	5	and	and	CCONJ
gojar-3947	263	6	sources	source	NOUN
gojar-3947	263	7	of	of	ADP
gojar-3947	263	8	finance	finance	NOUN
gojar-3947	263	9	.	.	PUNCT
gojar-3947	264	1	african	african	ADJ
gojar-3947	264	2	economic	economic	ADJ
gojar-3947	264	3	research	research	PROPN
gojar-3947	264	4	consortium	consortium	PROPN
gojar-3947	264	5	,	,	PUNCT
gojar-3947	264	6	nairobi	nairobi	PROPN
gojar-3947	264	7	.	.	PUNCT
gojar-3947	265	1	faloyin	faloyin	PROPN
gojar-3947	265	2	,	,	PUNCT
gojar-3947	265	3	s.	s.	PROPN
gojar-3947	265	4	k.	k.	PROPN
gojar-3947	265	5	(	(	PUNCT
gojar-3947	265	6	2015	2015	NUM
gojar-3947	265	7	)	)	PUNCT
gojar-3947	265	8	unveiling	unveil	VERB
gojar-3947	265	9	the	the	DET
gojar-3947	265	10	potentials	potential	NOUN
gojar-3947	265	11	of	of	ADP
gojar-3947	265	12	entrepreneurship	entrepreneurship	NOUN
gojar-3947	265	13	.	.	PUNCT
gojar-3947	266	1	contemporary	contemporary	ADJ
gojar-3947	266	2	studies	study	NOUN
gojar-3947	266	3	68(6	68(6	NOUN
gojar-3947	266	4	)	)	PUNCT
gojar-3947	266	5	,	,	PUNCT
gojar-3947	266	6	273	273	NUM
gojar-3947	266	7	-	-	SYM
gojar-3947	266	8	284	284	NUM
gojar-3947	266	9	.	.	PUNCT
gojar-3947	267	1	ilemona	ilemona	PROPN
gojar-3947	267	2	,	,	PUNCT
gojar-3947	267	3	s.	s.	PROPN
gojar-3947	267	4	a.	a.	PROPN
gojar-3947	267	5	,	,	PUNCT
gojar-3947	267	6	nwite	nwite	NOUN
gojar-3947	267	7	,	,	PUNCT
gojar-3947	267	8	s.	s.	PROPN
gojar-3947	267	9	,	,	PUNCT
gojar-3947	267	10	&	&	CCONJ
gojar-3947	267	11	oyedokun	oyedokun	PROPN
gojar-3947	267	12	,	,	PUNCT
gojar-3947	267	13	g.	g.	PROPN
gojar-3947	267	14	e.	e.	PROPN
gojar-3947	267	15	(	(	PUNCT
gojar-3947	267	16	2019	2019	NUM
gojar-3947	267	17	)	)	PUNCT
gojar-3947	267	18	.	.	PUNCT
gojar-3947	268	1	"	"	PUNCT
gojar-3947	268	2	effects	effect	NOUN
gojar-3947	268	3	of	of	ADP
gojar-3947	268	4	multiple	multiple	ADJ
gojar-3947	268	5	taxation	taxation	NOUN
gojar-3947	268	6	on	on	ADP
gojar-3947	268	7	the	the	DET
gojar-3947	268	8	growth	growth	NOUN
gojar-3947	268	9	of	of	ADP
gojar-3947	268	10	small	small	ADJ
gojar-3947	268	11	and	and	CCONJ
gojar-3947	268	12	medium	medium	ADJ
gojar-3947	268	13	enterprises	enterprise	NOUN
gojar-3947	268	14	in	in	ADP
gojar-3947	268	15	nigeria	nigeria	PROPN
gojar-3947	268	16	,	,	PUNCT
gojar-3947	268	17	"	"	PUNCT
gojar-3947	268	18	journal	journal	NOUN
gojar-3947	268	19	of	of	ADP
gojar-3947	268	20	taxation	taxation	NOUN
gojar-3947	268	21	and	and	CCONJ
gojar-3947	268	22	economic	economic	ADJ
gojar-3947	268	23	development	development	NOUN
gojar-3947	268	24	,	,	PUNCT
gojar-3947	268	25	chartered	chartered	PROPN
gojar-3947	268	26	institute	institute	PROPN
gojar-3947	268	27	of	of	ADP
gojar-3947	268	28	taxation	taxation	PROPN
gojar-3947	268	29	of	of	ADP
gojar-3947	268	30	nigeria	nigeria	PROPN
gojar-3947	268	31	,	,	PUNCT
gojar-3947	268	32	18(2	18(2	NUM
gojar-3947	268	33	)	)	PUNCT
gojar-3947	268	34	,	,	PUNCT
gojar-3947	268	35	1	1	NUM
gojar-3947	268	36	-	-	SYM
gojar-3947	268	37	8	8	NUM
gojar-3947	268	38	.	.	PUNCT
gojar-3947	268	39	izedonmi	izedonmi	PROPN
gojar-3947	268	40	,	,	PUNCT
gojar-3947	268	41	f.	f.	PROPN
gojar-3947	268	42	,	,	PUNCT
gojar-3947	268	43	(	(	PUNCT
gojar-3947	268	44	2010	2010	NUM
gojar-3947	268	45	)	)	PUNCT
gojar-3947	268	46	.	.	PUNCT
gojar-3947	269	1	eliminating	eliminate	VERB
gojar-3947	269	2	multiple	multiple	ADJ
gojar-3947	269	3	taxation	taxation	NOUN
gojar-3947	269	4	in	in	ADP
gojar-3947	269	5	the	the	DET
gojar-3947	269	6	capital	capital	NOUN
gojar-3947	269	7	market	market	NOUN
gojar-3947	269	8	:	:	PUNCT
gojar-3947	269	9	the	the	DET
gojar-3947	269	10	capital	capital	NOUN
gojar-3947	269	11	market	market	NOUN
gojar-3947	269	12	perspective	perspective	NOUN
gojar-3947	269	13	.	.	PUNCT
gojar-3947	270	1	a	a	DET
gojar-3947	270	2	paper	paper	NOUN
gojar-3947	270	3	presented	present	VERB
gojar-3947	270	4	at	at	ADP
gojar-3947	270	5	the	the	DET
gojar-3947	270	6	university	university	PROPN
gojar-3947	270	7	of	of	ADP
gojar-3947	270	8	benin	benin	PROPN
gojar-3947	270	9	,	,	PUNCT
gojar-3947	270	10	benin	benin	PROPN
gojar-3947	270	11	city	city	PROPN
gojar-3947	270	12	.	.	PUNCT
gojar-3947	271	1	lawal	lawal	PROPN
gojar-3947	271	2	,	,	PUNCT
gojar-3947	271	3	k.	k.	PROPN
gojar-3947	271	4	s	s	PROPN
gojar-3947	271	5	&	&	CCONJ
gojar-3947	271	6	aduku	aduku	PROPN
gojar-3947	271	7	,	,	PUNCT
gojar-3947	271	8	n.	n.	NOUN
gojar-3947	271	9	r	r	PROPN
gojar-3947	271	10	(	(	PUNCT
gojar-3947	271	11	2016	2016	NUM
gojar-3947	271	12	)	)	PUNCT
gojar-3947	271	13	strategies	strategy	NOUN
gojar-3947	271	14	for	for	ADP
gojar-3947	271	15	wooing	woo	VERB
gojar-3947	271	16	investors	investor	NOUN
gojar-3947	271	17	in	in	ADP
gojar-3947	271	18	nigeria	nigeria	PROPN
gojar-3947	271	19	.	.	PUNCT
gojar-3947	272	1	paper	paper	NOUN
gojar-3947	272	2	presented	present	VERB
gojar-3947	272	3	at	at	ADP
gojar-3947	272	4	entrepreneurship	entrepreneurship	NOUN
gojar-3947	272	5	conference	conference	NOUN
gojar-3947	272	6	federal	federal	ADJ
gojar-3947	272	7	polytechnic	polytechnic	PROPN
gojar-3947	272	8	idah	idah	PROPN
gojar-3947	272	9	,	,	PUNCT
gojar-3947	272	10	may	may	AUX
gojar-3947	272	11	8th–10th	8th–10th	NUM
gojar-3947	272	12	.	.	PUNCT
gojar-3947	273	1	mieseigha	mieseigha	PROPN
gojar-3947	273	2	,	,	PUNCT
gojar-3947	273	3	e.	e.	PROPN
gojar-3947	273	4	g.	g.	PROPN
gojar-3947	273	5	,	,	PUNCT
gojar-3947	273	6	&	&	CCONJ
gojar-3947	273	7	ihenyen	ihenyen	PROPN
gojar-3947	273	8	,	,	PUNCT
gojar-3947	273	9	c.	c.	PROPN
gojar-3947	273	10	j.	j.	PROPN
gojar-3947	273	11	(	(	PUNCT
gojar-3947	273	12	2014	2014	NUM
gojar-3947	273	13	)	)	PUNCT
gojar-3947	273	14	.	.	PUNCT
gojar-3947	274	1	environmental	environmental	ADJ
gojar-3947	274	2	cost	cost	NOUN
gojar-3947	274	3	accounting	accounting	NOUN
gojar-3947	274	4	information	information	NOUN
gojar-3947	274	5	and	and	CCONJ
gojar-3947	274	6	strategic	strategic	ADJ
gojar-3947	274	7	business	business	NOUN
gojar-3947	274	8	decision	decision	NOUN
gojar-3947	274	9	in	in	ADP
gojar-3947	274	10	nigeria	nigeria	PROPN
gojar-3947	274	11	.	.	PUNCT
gojar-3947	275	1	acta	acta	PROPN
gojar-3947	275	2	universitatis	universitatis	PROPN
gojar-3947	275	3	danubius	danubius	NOUN
gojar-3947	275	4	.	.	PUNCT
gojar-3947	276	1	economica	economica	PROPN
gojar-3947	276	2	,	,	PUNCT
gojar-3947	276	3	10	10	NUM
gojar-3947	276	4	,	,	PUNCT
gojar-3947	276	5	18	18	NUM
gojar-3947	276	6	-	-	SYM
gojar-3947	276	7	27	27	NUM
gojar-3947	276	8	.	.	PUNCT
gojar-3947	277	1	momoh	momoh	ADJ
gojar-3947	277	2	,	,	PUNCT
gojar-3947	277	3	u.	u.	PROPN
gojar-3947	277	4	k	k	PROPN
gojar-3947	277	5	(	(	PUNCT
gojar-3947	277	6	2017	2017	NUM
gojar-3947	277	7	)	)	PUNCT
gojar-3947	277	8	challenges	challenge	NOUN
gojar-3947	277	9	of	of	ADP
gojar-3947	277	10	entrepreneurship	entrepreneurship	NOUN
gojar-3947	277	11	growth	growth	NOUN
gojar-3947	277	12	and	and	CCONJ
gojar-3947	277	13	development	development	NOUN
gojar-3947	277	14	in	in	ADP
gojar-3947	277	15	nigeria	nigeria	PROPN
gojar-3947	277	16	.	.	PUNCT
gojar-3947	278	1	multidisciplinary	multidisciplinary	ADJ
gojar-3947	278	2	journal	journal	PROPN
gojar-3947	278	3	of	of	ADP
gojar-3947	278	4	contemporary	contemporary	ADJ
gojar-3947	278	5	issues	issue	NOUN
gojar-3947	278	6	,	,	PUNCT
gojar-3947	278	7	6(4	6(4	NOUN
gojar-3947	278	8	)	)	PUNCT
gojar-3947	278	9	,	,	PUNCT
gojar-3947	278	10	31	31	NUM
gojar-3947	278	11	–	–	SYM
gojar-3947	278	12	39	39	NUM
gojar-3947	278	13	.	.	PUNCT
gojar-3947	279	1	national	national	PROPN
gojar-3947	279	2	bureau	bureau	PROPN
gojar-3947	279	3	of	of	ADP
gojar-3947	279	4	statistics	statistic	NOUN
gojar-3947	279	5	(	(	PUNCT
gojar-3947	279	6	2013	2013	NUM
gojar-3947	279	7	)	)	PUNCT
gojar-3947	279	8	.	.	PUNCT
gojar-3947	280	1	smedan	smedan	PROPN
gojar-3947	280	2	and	and	CCONJ
gojar-3947	280	3	national	national	PROPN
gojar-3947	280	4	bureau	bureau	PROPN
gojar-3947	280	5	of	of	ADP
gojar-3947	280	6	statistics	statistics	PROPN
gojar-3947	280	7	collaborative	collaborative	ADJ
gojar-3947	280	8	survey	survey	NOUN
gojar-3947	280	9	:	:	PUNCT
gojar-3947	280	10	selected	select	VERB
gojar-3947	280	11	findings	finding	NOUN
gojar-3947	280	12	(	(	PUNCT
gojar-3947	280	13	2013	2013	NUM
gojar-3947	280	14	)	)	PUNCT
gojar-3947	280	15	.	.	PUNCT
gojar-3947	281	1	(	(	PUNCT
gojar-3947	281	2	n.d	n.d	PROPN
gojar-3947	281	3	.	.	PROPN
gojar-3947	281	4	)	)	PUNCT
gojar-3947	281	5	.	.	PUNCT
gojar-3947	282	1	available	available	ADJ
gojar-3947	282	2	at	at	ADP
gojar-3947	282	3	:	:	PUNCT
gojar-3947	282	4	global	global	ADJ
gojar-3947	282	5	online	online	ADJ
gojar-3947	282	6	journal	journal	PROPN
gojar-3947	282	7	of	of	ADP
gojar-3947	282	8	academic	academic	ADJ
gojar-3947	282	9	research	research	NOUN
gojar-3947	282	10	(	(	PUNCT
gojar-3947	282	11	gojar	gojar	NOUN
gojar-3947	282	12	)	)	PUNCT
gojar-3947	282	13	,	,	PUNCT
gojar-3947	282	14	vol	vol	NOUN
gojar-3947	282	15	.	.	PROPN
gojar-3947	282	16	2	2	NUM
gojar-3947	282	17	,	,	PUNCT
gojar-3947	282	18	no	no	INTJ
gojar-3947	282	19	.	.	NOUN
gojar-3947	282	20	4	4	NUM
gojar-3947	282	21	sep	sep	PROPN
gojar-3947	282	22	-	-	PUNCT
gojar-3947	282	23	oct	oct	PROPN
gojar-3947	282	24	2023	2023	NUM
gojar-3947	282	25	26	26	NUM
gojar-3947	282	26	https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449	https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449	PROPN
gojar-3947	282	27	&	&	CCONJ
gojar-3947	282	28	url	url	PROPN
gojar-3947	282	29	=	=	NOUN
gojar-3947	282	30	https://nigerianstat.gov.ng	https://nigerianstat.gov.ng	NUM
gojar-3947	282	31	/	/	SYM
gojar-3947	282	32	download/290&ved=2ahukewiqy5l	download/290&ved=2ahukewiqy5l	PROPN
gojar-3947	282	33	xibsbaxuxvkeahbq6cjiqnoecboqaq&usg	xibsbaxuxvkeahbq6cjiqnoecboqaq&usg	NOUN
gojar-3947	282	34	=	=	NOUN
gojar-3947	282	35	aovvaw0slqhzyfl	aovvaw0slqhzyfl	PROPN
gojar-3947	282	36	kwbpofyzabpofy	kwbpofyzabpofy	PROPN
gojar-3947	282	37	za6n7j	za6n7j	PROPN
gojar-3947	282	38	nigamaev	nigamaev	PROPN
gojar-3947	282	39	,	,	PUNCT
gojar-3947	282	40	a.z	a.z	PROPN
gojar-3947	282	41	.	.	PROPN
gojar-3947	282	42	,	,	PUNCT
gojar-3947	282	43	gapsalamov	gapsalamov	ADJ
gojar-3947	282	44	,	,	PUNCT
gojar-3947	282	45	a.	a.	NOUN
gojar-3947	282	46	akhmetshin	akhmetshin	NOUN
gojar-3947	282	47	,	,	PUNCT
gojar-3947	282	48	e.	e.	PROPN
gojar-3947	282	49	,	,	PUNCT
gojar-3947	282	50	pavlyuk	pavlyuk	PROPN
gojar-3947	282	51	,	,	PUNCT
gojar-3947	282	52	a.	a.	NOUN
gojar-3947	282	53	,	,	PUNCT
gojar-3947	282	54	prodanova	prodanova	PROPN
gojar-3947	282	55	,	,	PUNCT
gojar-3947	282	56	n.a	n.a	PROPN
gojar-3947	282	57	.	.	PROPN
gojar-3947	282	58	,	,	PUNCT
gojar-3947	282	59	&	&	CCONJ
gojar-3947	282	60	savchenkova	savchenkova	PROPN
gojar-3947	282	61	,	,	PUNCT
gojar-3947	282	62	d.v	d.v	PROPN
gojar-3947	282	63	.	.	PUNCT
gojar-3947	283	1	(	(	PUNCT
gojar-3947	283	2	2018	2018	NUM
gojar-3947	283	3	)	)	PUNCT
gojar-3947	283	4	.	.	PUNCT
gojar-3947	284	1	transformation	transformation	NOUN
gojar-3947	284	2	of	of	ADP
gojar-3947	284	3	the	the	DET
gojar-3947	284	4	tax	tax	NOUN
gojar-3947	284	5	system	system	NOUN
gojar-3947	284	6	during	during	ADP
gojar-3947	284	7	the	the	DET
gojar-3947	284	8	middle	middle	ADJ
gojar-3947	284	9	ages	age	NOUN
gojar-3947	284	10	:	:	PUNCT
gojar-3947	284	11	the	the	DET
gojar-3947	284	12	case	case	NOUN
gojar-3947	284	13	of	of	ADP
gojar-3947	284	14	russia	russia	PROPN
gojar-3947	284	15	.	.	PUNCT
gojar-3947	285	1	european	european	PROPN
gojar-3947	285	2	research	research	PROPN
gojar-3947	285	3	studies	studies	PROPN
gojar-3947	285	4	journal	journal	NOUN
gojar-3947	285	5	.	.	PUNCT
gojar-3947	286	1	21	21	NUM
gojar-3947	286	2	.	.	X
gojar-3947	287	1	242	242	NUM
gojar-3947	287	2	-	-	SYM
gojar-3947	287	3	253.10.35808	253.10.35808	NUM
gojar-3947	287	4	/	/	SYM
gojar-3947	287	5	ersj/1057	ersj/1057	NOUN
gojar-3947	287	6	.	.	PUNCT
gojar-3947	288	1	oboh	oboh	NOUN
gojar-3947	288	2	,	,	PUNCT
gojar-3947	288	3	c.	c.	PROPN
gojar-3947	288	4	,	,	PUNCT
gojar-3947	288	5	yeye	yeye	NOUN
gojar-3947	288	6	,	,	PUNCT
gojar-3947	288	7	o.	o.	PROPN
gojar-3947	288	8	,	,	PUNCT
gojar-3947	288	9	&	&	CCONJ
gojar-3947	288	10	filibus	filibus	PROPN
gojar-3947	288	11	,	,	PUNCT
gojar-3947	288	12	e.	e.	PROPN
gojar-3947	288	13	(	(	PUNCT
gojar-3947	288	14	2013	2013	NUM
gojar-3947	288	15	)	)	PUNCT
gojar-3947	288	16	.	.	PUNCT
gojar-3947	289	1	multiple	multiple	ADJ
gojar-3947	289	2	tax	tax	NOUN
gojar-3947	289	3	practices	practice	NOUN
gojar-3947	289	4	and	and	CCONJ
gojar-3947	289	5	taxpayers	taxpayer	NOUN
gojar-3947	289	6	'	'	PART
gojar-3947	289	7	non	non	X
gojar-3947	289	8	compliance	compliance	NOUN
gojar-3947	289	9	attitude	attitude	NOUN
gojar-3947	289	10	in	in	ADP
gojar-3947	289	11	nigeria	nigeria	PROPN
gojar-3947	289	12	.	.	PUNCT
gojar-3947	290	1	international	international	ADJ
gojar-3947	290	2	research	research	PROPN
gojar-3947	290	3	journal	journal	NOUN
gojar-3947	290	4	of	of	ADP
gojar-3947	290	5	finance	finance	NOUN
gojar-3947	290	6	and	and	CCONJ
gojar-3947	290	7	economics	economic	NOUN
gojar-3947	290	8	.	.	PUNCT
gojar-3947	291	1	10	10	NUM
gojar-3947	291	2	.	.	X
gojar-3947	291	3	ocheni	ocheni	PROPN
gojar-3947	291	4	,	,	PUNCT
gojar-3947	291	5	s.	s.	PROPN
gojar-3947	291	6	i.	i.	PROPN
gojar-3947	291	7	&	&	CCONJ
gojar-3947	291	8	gemade	gemade	PROPN
gojar-3947	291	9	,	,	PUNCT
gojar-3947	291	10	t.	t.	PROPN
gojar-3947	291	11	i.	i.	PROPN
gojar-3947	291	12	(	(	PUNCT
gojar-3947	291	13	2015	2015	NUM
gojar-3947	291	14	)	)	PUNCT
gojar-3947	291	15	effects	effect	NOUN
gojar-3947	291	16	of	of	ADP
gojar-3947	291	17	multiple	multiple	ADJ
gojar-3947	291	18	taxation	taxation	NOUN
gojar-3947	291	19	on	on	ADP
gojar-3947	291	20	the	the	DET
gojar-3947	291	21	performance	performance	NOUN
gojar-3947	291	22	of	of	ADP
gojar-3947	291	23	small	small	ADJ
gojar-3947	291	24	and	and	CCONJ
gojar-3947	291	25	medium	medium	ADJ
gojar-3947	291	26	scale	scale	NOUN
gojar-3947	291	27	business	business	NOUN
gojar-3947	291	28	enterprise	enterprise	NOUN
gojar-3947	291	29	in	in	ADP
gojar-3947	291	30	benue	benue	NOUN
gojar-3947	291	31	state	state	NOUN
gojar-3947	291	32	.	.	PUNCT
gojar-3947	292	1	international	international	ADJ
gojar-3947	292	2	journal	journal	PROPN
gojar-3947	292	3	of	of	ADP
gojar-3947	292	4	academic	academic	ADJ
gojar-3947	292	5	research	research	NOUN
gojar-3947	292	6	in	in	ADP
gojar-3947	292	7	business	business	NOUN
gojar-3947	292	8	and	and	CCONJ
gojar-3947	292	9	social	social	ADJ
gojar-3947	292	10	sciences5(3	sciences5(3	NOUN
gojar-3947	292	11	)	)	PUNCT
gojar-3947	292	12	,	,	PUNCT
gojar-3947	292	13	345	345	NUM
gojar-3947	292	14	-	-	SYM
gojar-3947	292	15	349	349	NUM
gojar-3947	292	16	.	.	PUNCT
gojar-3947	293	1	okolo	okolo	PROPN
gojar-3947	293	2	,	,	PUNCT
gojar-3947	293	3	u.	u.	PROPN
gojar-3947	293	4	e.	e.	PROPN
gojar-3947	293	5	,	,	PUNCT
gojar-3947	293	6	okpalaojiego	okpalaojiego	PROPN
gojar-3947	293	7	,	,	PUNCT
gojar-3947	293	8	e.	e.	PROPN
gojar-3947	293	9	c.	c.	PROPN
gojar-3947	293	10	&	&	CCONJ
gojar-3947	293	11	okolo	okolo	PROPN
gojar-3947	293	12	,	,	PUNCT
gojar-3947	293	13	c.	c.	PROPN
gojar-3947	293	14	v.	v.	PROPN
gojar-3947	293	15	(	(	PUNCT
gojar-3947	293	16	2016	2016	NUM
gojar-3947	293	17	)	)	PUNCT
gojar-3947	293	18	the	the	DET
gojar-3947	293	19	effects	effect	NOUN
gojar-3947	293	20	of	of	ADP
gojar-3947	293	21	multiple	multiple	ADJ
gojar-3947	293	22	taxation	taxation	NOUN
gojar-3947	293	23	on	on	ADP
gojar-3947	293	24	investment	investment	NOUN
gojar-3947	293	25	in	in	ADP
gojar-3947	293	26	small	small	ADJ
gojar-3947	293	27	and	and	CCONJ
gojar-3947	293	28	medium	medium	ADJ
gojar-3947	293	29	scale	scale	NOUN
gojar-3947	293	30	enterprises	enterprise	NOUN
gojar-3947	293	31	in	in	ADP
gojar-3947	293	32	enugu	enugu	PROPN
gojar-3947	293	33	state	state	PROPN
gojar-3947	293	34	,	,	PUNCT
gojar-3947	293	35	nigeria	nigeria	PROPN
gojar-3947	293	36	.	.	PUNCT
gojar-3947	294	1	international	international	ADJ
gojar-3947	294	2	journal	journal	PROPN
gojar-3947	294	3	of	of	ADP
gojar-3947	294	4	economics	economic	NOUN
gojar-3947	294	5	and	and	CCONJ
gojar-3947	294	6	management	management	NOUN
gojar-3947	294	7	,	,	PUNCT
gojar-3947	294	8	10	10	NUM
gojar-3947	294	9	(	(	PUNCT
gojar-3947	294	10	1),378	1),378	NUM
gojar-3947	294	11	-	-	SYM
gojar-3947	294	12	385	385	NUM
gojar-3947	294	13	.	.	PUNCT
gojar-3947	295	1	issn	issn	PROPN
gojar-3947	295	2	1307	1307	NUM
gojar-3947	295	3	-	-	SYM
gojar-3947	295	4	6892	6892	NUM
gojar-3947	295	5	.	.	PUNCT
gojar-3947	296	1	onyeukwu	onyeukwu	PROPN
gojar-3947	296	2	,	,	PUNCT
gojar-3947	296	3	o.	o.	PROPN
gojar-3947	296	4	o.	o.	PROPN
gojar-3947	296	5	,	,	PUNCT
gojar-3947	296	6	ihendinihu	ihendinihu	PROPN
gojar-3947	296	7	,	,	PUNCT
gojar-3947	296	8	j.	j.	PROPN
gojar-3947	296	9	u.	u.	PROPN
gojar-3947	296	10	,	,	PUNCT
gojar-3947	296	11	&	&	CCONJ
gojar-3947	296	12	nwachukwu	nwachukwu	PROPN
gojar-3947	296	13	,	,	PUNCT
gojar-3947	296	14	m.	m.	NOUN
gojar-3947	296	15	i.	i.	PROPN
gojar-3947	296	16	(	(	PUNCT
gojar-3947	296	17	2021	2021	NUM
gojar-3947	296	18	)	)	PUNCT
gojar-3947	296	19	.	.	PUNCT
gojar-3947	297	1	effect	effect	NOUN
gojar-3947	297	2	of	of	ADP
gojar-3947	297	3	multiple	multiple	ADJ
gojar-3947	297	4	taxation	taxation	NOUN
gojar-3947	297	5	on	on	ADP
gojar-3947	297	6	the	the	DET
gojar-3947	297	7	financial	financial	ADJ
gojar-3947	297	8	performance	performance	NOUN
gojar-3947	297	9	of	of	ADP
gojar-3947	297	10	hospitality	hospitality	NOUN
gojar-3947	297	11	firms	firm	NOUN
gojar-3947	297	12	in	in	ADP
gojar-3947	297	13	abia	abia	PROPN
gojar-3947	297	14	state	state	PROPN
gojar-3947	297	15	,	,	PUNCT
gojar-3947	297	16	nigeria	nigeria	PROPN
gojar-3947	297	17	.	.	PUNCT
gojar-3947	298	1	journal	journal	PROPN
gojar-3947	298	2	of	of	ADP
gojar-3947	298	3	research	research	NOUN
gojar-3947	298	4	in	in	ADP
gojar-3947	298	5	business	business	NOUN
gojar-3947	298	6	and	and	CCONJ
gojar-3947	298	7	management	management	NOUN
gojar-3947	298	8	,	,	PUNCT
gojar-3947	298	9	9(5	9(5	NUM
gojar-3947	298	10	)	)	PUNCT
gojar-3947	298	11	,	,	PUNCT
gojar-3947	298	12	1	1	NUM
gojar-3947	298	13	-	-	SYM
gojar-3947	298	14	10	10	NUM
gojar-3947	298	15	.	.	PUNCT
gojar-3947	299	1	oseni	oseni	ADJ
gojar-3947	299	2	,	,	PUNCT
gojar-3947	299	3	m.	m.	NOUN
gojar-3947	299	4	(	(	PUNCT
gojar-3947	299	5	2014	2014	NUM
gojar-3947	299	6	)	)	PUNCT
gojar-3947	299	7	.	.	PUNCT
gojar-3947	300	1	multiple	multiple	ADJ
gojar-3947	300	2	taxation	taxation	NOUN
gojar-3947	300	3	as	as	ADP
gojar-3947	300	4	a	a	DET
gojar-3947	300	5	bane	bane	NOUN
gojar-3947	300	6	of	of	ADP
gojar-3947	300	7	business	business	NOUN
gojar-3947	300	8	development	development	NOUN
gojar-3947	300	9	in	in	ADP
gojar-3947	300	10	nigeria	nigeria	PROPN
gojar-3947	300	11	.	.	PUNCT
gojar-3947	301	1	academic	academic	ADJ
gojar-3947	301	2	journal	journal	NOUN
gojar-3947	301	3	of	of	ADP
gojar-3947	301	4	interdisciplinary	interdisciplinary	ADJ
gojar-3947	301	5	studies	study	NOUN
gojar-3947	301	6	.	.	PUNCT
gojar-3947	302	1	3	3	NUM
gojar-3947	302	2	.	.	X
gojar-3947	302	3	10.5901	10.5901	NUM
gojar-3947	302	4	/	/	SYM
gojar-3947	302	5	ajis.2014.v3n1p121	ajis.2014.v3n1p121	PROPN
gojar-3947	302	6	.	.	PUNCT
gojar-3947	302	7	raigama	raigama	NOUN
gojar-3947	302	8	,	,	PUNCT
gojar-3947	302	9	n.u	n.u	PROPN
gojar-3947	302	10	(	(	PUNCT
gojar-3947	302	11	2016	2016	NUM
gojar-3947	302	12	)	)	PUNCT
gojar-3947	302	13	entrepreneurship	entrepreneurship	NOUN
gojar-3947	302	14	growth	growth	NOUN
gojar-3947	302	15	in	in	ADP
gojar-3947	302	16	nigeria	nigeria	PROPN
gojar-3947	302	17	:	:	PUNCT
gojar-3947	302	18	problems	problem	NOUN
gojar-3947	302	19	and	and	CCONJ
gojar-3947	302	20	prospects	prospect	NOUN
gojar-3947	302	21	.	.	PUNCT
gojar-3947	303	1	journal	journal	NOUN
gojar-3947	303	2	of	of	ADP
gojar-3947	303	3	economic	economic	ADJ
gojar-3947	303	4	financial	financial	ADJ
gojar-3947	303	5	6(4	6(4	NOUN
gojar-3947	303	6	)	)	PUNCT
gojar-3947	303	7	,	,	PUNCT
gojar-3947	303	8	18	18	NUM
gojar-3947	303	9	-	-	SYM
gojar-3947	303	10	24	24	NUM
gojar-3947	303	11	.	.	PUNCT
gojar-3947	304	1	author	author	NOUN
gojar-3947	304	2	information	information	PROPN
gojar-3947	304	3	:	:	PUNCT
gojar-3947	304	4	anthonia	anthonia	PROPN
gojar-3947	304	5	onyinye	onyinye	PROPN
gojar-3947	304	6	ilodigwe	ilodigwe	PROPN
gojar-3947	304	7	is	be	AUX
gojar-3947	304	8	affiliated	affiliate	VERB
gojar-3947	304	9	to	to	ADP
gojar-3947	304	10	the	the	DET
gojar-3947	304	11	department	department	NOUN
gojar-3947	304	12	of	of	ADP
gojar-3947	304	13	sociology	sociology	NOUN
gojar-3947	304	14	,	,	PUNCT
gojar-3947	304	15	chukwuemeka	chukwuemeka	PROPN
gojar-3947	304	16	odumegwu	odumegwu	PROPN
gojar-3947	304	17	ojukwu	ojukwu	PROPN
gojar-3947	304	18	university	university	PROPN
gojar-3947	304	19	,	,	PUNCT
gojar-3947	304	20	igbariam	igbariam	PROPN
gojar-3947	304	21	,	,	PUNCT
gojar-3947	304	22	anambra	anambra	PROPN
gojar-3947	304	23	state	state	PROPN
gojar-3947	304	24	,	,	PUNCT
gojar-3947	304	25	nigeria	nigeria	PROPN
gojar-3947	304	26	.	.	PUNCT
gojar-3947	305	1	email	email	NOUN
gojar-3947	305	2	:	:	PUNCT
gojar-3947	305	3	ilodigwetonia@gmail.com	ilodigwetonia@gmail.com	X