id	sid	tid	token	lemma	pos
gujaf-105	1	1	i	i	PRON
gujaf-105	1	2	gusau	gusau	PROPN
gujaf-105	1	3	journal	journal	NOUN
gujaf-105	1	4	of	of	ADP
gujaf-105	1	5	accounting	accounting	NOUN
gujaf-105	1	6	and	and	CCONJ
gujaf-105	1	7	finance	finance	NOUN
gujaf-105	1	8	(	(	PUNCT
gujaf-105	1	9	gujaf	gujaf	NOUN
gujaf-105	1	10	)	)	PUNCT
gujaf-105	1	11	vol	vol	NOUN
gujaf-105	1	12	.	.	NOUN
gujaf-105	1	13	3	3	NUM
gujaf-105	1	14	issue	issue	NOUN
gujaf-105	1	15	1	1	NUM
gujaf-105	1	16	,	,	PUNCT
gujaf-105	1	17	april	april	PROPN
gujaf-105	1	18	,	,	PUNCT
gujaf-105	1	19	2022	2022	NUM
gujaf-105	1	20	issn	issn	NOUN
gujaf-105	1	21	:	:	PUNCT
gujaf-105	1	22	2756	2756	NUM
gujaf-105	1	23	-	-	PUNCT
gujaf-105	1	24	665x	665x	NOUN
gujaf-105	1	25	a	a	DET
gujaf-105	1	26	publication	publication	NOUN
gujaf-105	1	27	of	of	ADP
gujaf-105	1	28	department	department	NOUN
gujaf-105	1	29	of	of	ADP
gujaf-105	1	30	accounting	accounting	NOUN
gujaf-105	1	31	and	and	CCONJ
gujaf-105	1	32	finance	finance	NOUN
gujaf-105	1	33	,	,	PUNCT
gujaf-105	1	34	faculty	faculty	NOUN
gujaf-105	1	35	of	of	ADP
gujaf-105	1	36	management	management	NOUN
gujaf-105	1	37	and	and	CCONJ
gujaf-105	1	38	social	social	ADJ
gujaf-105	1	39	sciences	science	NOUN
gujaf-105	1	40	,	,	PUNCT
gujaf-105	1	41	federal	federal	ADJ
gujaf-105	1	42	university	university	NOUN
gujaf-105	1	43	gusau	gusau	NOUN
gujaf-105	1	44	,	,	PUNCT
gujaf-105	1	45	zamfara	zamfara	PROPN
gujaf-105	1	46	state	state	PROPN
gujaf-105	1	47	-nigeria	-nigeria	PROPN
gujaf-105	1	48	ii	ii	PROPN
gujaf-105	1	49	©	©	PROPN
gujaf-105	1	50	department	department	PROPN
gujaf-105	1	51	of	of	ADP
gujaf-105	1	52	accounting	accounting	NOUN
gujaf-105	1	53	and	and	CCONJ
gujaf-105	1	54	finance	finance	NOUN
gujaf-105	1	55	vol	vol	NOUN
gujaf-105	1	56	.	.	PUNCT
gujaf-105	1	57	3	3	NUM
gujaf-105	1	58	issue	issue	NOUN
gujaf-105	1	59	1	1	NUM
gujaf-105	1	60	april	april	PROPN
gujaf-105	1	61	,	,	PUNCT
gujaf-105	1	62	2022	2022	NUM
gujaf-105	1	63	issn	issn	NOUN
gujaf-105	1	64	:	:	PUNCT
gujaf-105	1	65	2756	2756	NUM
gujaf-105	1	66	-	-	PUNCT
gujaf-105	1	67	665x	665x	NOUN
gujaf-105	1	68	a	a	DET
gujaf-105	1	69	publication	publication	NOUN
gujaf-105	1	70	of	of	ADP
gujaf-105	1	71	department	department	NOUN
gujaf-105	1	72	of	of	ADP
gujaf-105	1	73	accounting	accounting	NOUN
gujaf-105	1	74	and	and	CCONJ
gujaf-105	1	75	finance	finance	NOUN
gujaf-105	1	76	,	,	PUNCT
gujaf-105	1	77	faculty	faculty	NOUN
gujaf-105	1	78	of	of	ADP
gujaf-105	1	79	management	management	NOUN
gujaf-105	1	80	and	and	CCONJ
gujaf-105	1	81	social	social	ADJ
gujaf-105	1	82	sciences	science	NOUN
gujaf-105	1	83	,	,	PUNCT
gujaf-105	1	84	federal	federal	ADJ
gujaf-105	1	85	university	university	NOUN
gujaf-105	1	86	gusau	gusau	NOUN
gujaf-105	1	87	,	,	PUNCT
gujaf-105	1	88	zamfara	zamfara	PROPN
gujaf-105	1	89	state	state	NOUN
gujaf-105	1	90	-nigeria	-nigeria	PROPN
gujaf-105	1	91	all	all	DET
gujaf-105	1	92	rights	right	NOUN
gujaf-105	1	93	reserved	reserve	VERB
gujaf-105	1	94	except	except	SCONJ
gujaf-105	1	95	for	for	ADP
gujaf-105	1	96	academic	academic	ADJ
gujaf-105	1	97	purposes	purpose	NOUN
gujaf-105	1	98	no	no	DET
gujaf-105	1	99	part	part	NOUN
gujaf-105	1	100	or	or	CCONJ
gujaf-105	1	101	whole	whole	NOUN
gujaf-105	1	102	of	of	ADP
gujaf-105	1	103	this	this	DET
gujaf-105	1	104	publication	publication	NOUN
gujaf-105	1	105	is	be	AUX
gujaf-105	1	106	allowed	allow	VERB
gujaf-105	1	107	to	to	PART
gujaf-105	1	108	be	be	AUX
gujaf-105	1	109	reproduced	reproduce	VERB
gujaf-105	1	110	,	,	PUNCT
gujaf-105	1	111	stored	store	VERB
gujaf-105	1	112	in	in	ADP
gujaf-105	1	113	a	a	DET
gujaf-105	1	114	retrieval	retrieval	NOUN
gujaf-105	1	115	system	system	NOUN
gujaf-105	1	116	or	or	CCONJ
gujaf-105	1	117	transmitted	transmit	VERB
gujaf-105	1	118	in	in	ADP
gujaf-105	1	119	any	any	DET
gujaf-105	1	120	form	form	NOUN
gujaf-105	1	121	or	or	CCONJ
gujaf-105	1	122	by	by	ADP
gujaf-105	1	123	any	any	DET
gujaf-105	1	124	means	mean	NOUN
gujaf-105	1	125	be	be	AUX
gujaf-105	1	126	it	it	PRON
gujaf-105	1	127	mechanical	mechanical	ADJ
gujaf-105	1	128	,	,	PUNCT
gujaf-105	1	129	electrical	electrical	ADJ
gujaf-105	1	130	,	,	PUNCT
gujaf-105	1	131	photocopying	photocopying	NOUN
gujaf-105	1	132	,	,	PUNCT
gujaf-105	1	133	recording	recording	NOUN
gujaf-105	1	134	or	or	CCONJ
gujaf-105	1	135	otherwise	otherwise	ADV
gujaf-105	1	136	,	,	PUNCT
gujaf-105	1	137	without	without	ADP
gujaf-105	1	138	prior	prior	ADJ
gujaf-105	1	139	permission	permission	NOUN
gujaf-105	1	140	of	of	ADP
gujaf-105	1	141	the	the	DET
gujaf-105	1	142	copyright	copyright	NOUN
gujaf-105	1	143	owner	owner	NOUN
gujaf-105	1	144	.	.	PUNCT
gujaf-105	2	1	published	publish	VERB
gujaf-105	2	2	and	and	CCONJ
gujaf-105	2	3	printed	print	VERB
gujaf-105	2	4	by	by	ADP
gujaf-105	2	5	:	:	PUNCT
gujaf-105	2	6	ahmadu	ahmadu	PROPN
gujaf-105	2	7	bello	bello	PROPN
gujaf-105	2	8	university	university	PROPN
gujaf-105	2	9	press	press	NOUN
gujaf-105	2	10	limited	limit	VERB
gujaf-105	2	11	,	,	PUNCT
gujaf-105	2	12	zaria	zaria	PROPN
gujaf-105	2	13	kaduna	kaduna	PROPN
gujaf-105	2	14	state	state	PROPN
gujaf-105	2	15	,	,	PUNCT
gujaf-105	2	16	nigeria	nigeria	PROPN
gujaf-105	2	17	.	.	PUNCT
gujaf-105	3	1	tel	tel	ADP
gujaf-105	3	2	:	:	PUNCT
gujaf-105	3	3	08065949711	08065949711	NUM
gujaf-105	3	4	,	,	PUNCT
gujaf-105	3	5	069	069	NUM
gujaf-105	3	6	-	-	SYM
gujaf-105	3	7	879121	879121	NUM
gujaf-105	3	8	e	e	NOUN
gujaf-105	3	9	-	-	NOUN
gujaf-105	3	10	mail	mail	NOUN
gujaf-105	3	11	:	:	PUNCT
gujaf-105	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-105	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-105	4	1	website	website	NOUN
gujaf-105	4	2	:	:	PUNCT
gujaf-105	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-105	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-105	4	5	iii	iii	PROPN
gujaf-105	4	6	editorial	editorial	PROPN
gujaf-105	4	7	board	board	NOUN
gujaf-105	4	8	editor	editor	NOUN
gujaf-105	4	9	-	-	PUNCT
gujaf-105	4	10	in	in	ADP
gujaf-105	4	11	-	-	PUNCT
gujaf-105	4	12	chief	chief	NOUN
gujaf-105	4	13	:	:	PUNCT
gujaf-105	4	14	prof	prof	PROPN
gujaf-105	4	15	.	.	PUNCT
gujaf-105	4	16	shehu	shehu	PROPN
gujaf-105	4	17	usman	usman	PROPN
gujaf-105	4	18	hassan	hassan	PROPN
gujaf-105	4	19	department	department	PROPN
gujaf-105	4	20	of	of	ADP
gujaf-105	4	21	accounting	accounting	PROPN
gujaf-105	4	22	,	,	PUNCT
gujaf-105	4	23	federal	federal	ADJ
gujaf-105	4	24	university	university	PROPN
gujaf-105	4	25	of	of	ADP
gujaf-105	4	26	kashere	kashere	PROPN
gujaf-105	4	27	,	,	PUNCT
gujaf-105	4	28	gombe	gombe	ADJ
gujaf-105	4	29	state	state	NOUN
gujaf-105	4	30	.	.	PUNCT
gujaf-105	5	1	associate	associate	NOUN
gujaf-105	5	2	editor	editor	NOUN
gujaf-105	5	3	:	:	PUNCT
gujaf-105	5	4	dr	dr	PROPN
gujaf-105	5	5	.	.	PROPN
gujaf-105	5	6	muhammad	muhammad	PROPN
gujaf-105	5	7	mustapha	mustapha	PROPN
gujaf-105	5	8	bagudo	bagudo	PROPN
gujaf-105	5	9	department	department	PROPN
gujaf-105	5	10	of	of	ADP
gujaf-105	5	11	accounting	accounting	PROPN
gujaf-105	5	12	,	,	PUNCT
gujaf-105	5	13	ahmadu	ahmadu	PROPN
gujaf-105	5	14	bello	bello	PROPN
gujaf-105	5	15	university	university	PROPN
gujaf-105	5	16	zaria	zaria	PROPN
gujaf-105	5	17	,	,	PUNCT
gujaf-105	5	18	kaduna	kaduna	PROPN
gujaf-105	5	19	state	state	PROPN
gujaf-105	5	20	.	.	PUNCT
gujaf-105	6	1	managing	manage	VERB
gujaf-105	6	2	editor	editor	NOUN
gujaf-105	6	3	:	:	PUNCT
gujaf-105	6	4	umar	umar	PROPN
gujaf-105	6	5	farouk	farouk	PROPN
gujaf-105	6	6	abdulkarim	abdulkarim	PROPN
gujaf-105	6	7	department	department	PROPN
gujaf-105	6	8	of	of	ADP
gujaf-105	6	9	accounting	accounting	NOUN
gujaf-105	6	10	and	and	CCONJ
gujaf-105	6	11	finance	finance	NOUN
gujaf-105	6	12	,	,	PUNCT
gujaf-105	6	13	federal	federal	ADJ
gujaf-105	6	14	university	university	NOUN
gujaf-105	6	15	gusau	gusau	PROPN
gujaf-105	6	16	,	,	PUNCT
gujaf-105	6	17	zamfara	zamfara	PROPN
gujaf-105	6	18	state	state	PROPN
gujaf-105	6	19	.	.	PUNCT
gujaf-105	7	1	editorial	editorial	PROPN
gujaf-105	7	2	board	board	NOUN
gujaf-105	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-105	7	4	modu	modu	PROPN
gujaf-105	7	5	kumshe	kumshe	PROPN
gujaf-105	7	6	department	department	PROPN
gujaf-105	7	7	of	of	ADP
gujaf-105	7	8	accounting	accounting	PROPN
gujaf-105	7	9	,	,	PUNCT
gujaf-105	7	10	university	university	NOUN
gujaf-105	7	11	of	of	ADP
gujaf-105	7	12	maiduguri	maiduguri	PROPN
gujaf-105	7	13	,	,	PUNCT
gujaf-105	7	14	borno	borno	PROPN
gujaf-105	7	15	state	state	PROPN
gujaf-105	7	16	.	.	PUNCT
gujaf-105	8	1	prof	prof	PROPN
gujaf-105	8	2	ugochukwu	ugochukwu	PROPN
gujaf-105	8	3	c.	c.	PROPN
gujaf-105	8	4	nzewi	nzewi	VERB
gujaf-105	8	5	department	department	PROPN
gujaf-105	8	6	of	of	ADP
gujaf-105	8	7	accounting	accounting	PROPN
gujaf-105	8	8	,	,	PUNCT
gujaf-105	8	9	paul	paul	PROPN
gujaf-105	8	10	university	university	PROPN
gujaf-105	8	11	awka	awka	NOUN
gujaf-105	8	12	,	,	PUNCT
gujaf-105	8	13	anambra	anambra	PROPN
gujaf-105	8	14	state	state	PROPN
gujaf-105	8	15	.	.	PUNCT
gujaf-105	9	1	prof	prof	PROPN
gujaf-105	9	2	kabir	kabir	PROPN
gujaf-105	9	3	tahir	tahir	PROPN
gujaf-105	9	4	hamid	hamid	PROPN
gujaf-105	9	5	department	department	PROPN
gujaf-105	9	6	of	of	ADP
gujaf-105	9	7	accounting	accounting	PROPN
gujaf-105	9	8	,	,	PUNCT
gujaf-105	9	9	bayero	bayero	PROPN
gujaf-105	9	10	university	university	PROPN
gujaf-105	9	11	,	,	PUNCT
gujaf-105	9	12	kano	kano	PROPN
gujaf-105	9	13	,	,	PUNCT
gujaf-105	9	14	kano	kano	PROPN
gujaf-105	9	15	state	state	PROPN
gujaf-105	9	16	.	.	PUNCT
gujaf-105	10	1	prof	prof	PROPN
gujaf-105	10	2	.	.	PUNCT
gujaf-105	11	1	ekoja	ekoja	PROPN
gujaf-105	11	2	b.	b.	PROPN
gujaf-105	11	3	ekoja	ekoja	PROPN
gujaf-105	11	4	department	department	PROPN
gujaf-105	11	5	of	of	ADP
gujaf-105	11	6	accounting	accounting	PROPN
gujaf-105	11	7	,	,	PUNCT
gujaf-105	11	8	university	university	PROPN
gujaf-105	11	9	of	of	ADP
gujaf-105	11	10	jos	jos	PROPN
gujaf-105	11	11	.	.	PROPN
gujaf-105	11	12	prof	prof	PROPN
gujaf-105	11	13	.	.	PUNCT
gujaf-105	12	1	clifford	clifford	PROPN
gujaf-105	12	2	ofurum	ofurum	PROPN
gujaf-105	12	3	department	department	PROPN
gujaf-105	12	4	of	of	ADP
gujaf-105	12	5	accounting	accounting	PROPN
gujaf-105	12	6	,	,	PUNCT
gujaf-105	12	7	university	university	NOUN
gujaf-105	12	8	of	of	ADP
gujaf-105	12	9	portharcourt	portharcourt	PROPN
gujaf-105	12	10	,	,	PUNCT
gujaf-105	12	11	rivers	river	NOUN
gujaf-105	12	12	state	state	PROPN
gujaf-105	12	13	.	.	PUNCT
gujaf-105	13	1	prof	prof	PROPN
gujaf-105	13	2	.	.	PUNCT
gujaf-105	14	1	ahmad	ahmad	PROPN
gujaf-105	14	2	bello	bello	PROPN
gujaf-105	14	3	dogarawa	dogarawa	PROPN
gujaf-105	14	4	department	department	PROPN
gujaf-105	14	5	of	of	ADP
gujaf-105	14	6	accounting	accounting	NOUN
gujaf-105	14	7	,	,	PUNCT
gujaf-105	14	8	ahmadu	ahmadu	PROPN
gujaf-105	14	9	bello	bello	PROPN
gujaf-105	14	10	university	university	PROPN
gujaf-105	14	11	zaria	zaria	PROPN
gujaf-105	14	12	.	.	PUNCT
gujaf-105	15	1	prof	prof	PROPN
gujaf-105	15	2	.	.	PUNCT
gujaf-105	16	1	yusuf	yusuf	PROPN
gujaf-105	16	2	.	.	PUNCT
gujaf-105	17	1	b.	b.	PROPN
gujaf-105	17	2	rahman	rahman	PROPN
gujaf-105	17	3	department	department	PROPN
gujaf-105	17	4	of	of	ADP
gujaf-105	17	5	accounting	accounting	PROPN
gujaf-105	17	6	,	,	PUNCT
gujaf-105	17	7	lagos	lagos	NOUN
gujaf-105	17	8	state	state	PROPN
gujaf-105	17	9	university	university	PROPN
gujaf-105	17	10	,	,	PUNCT
gujaf-105	17	11	lagos	lagos	NOUN
gujaf-105	17	12	state	state	NOUN
gujaf-105	17	13	.	.	PUNCT
gujaf-105	18	1	prof	prof	PROPN
gujaf-105	18	2	.	.	PUNCT
gujaf-105	19	1	suleiman	suleiman	PROPN
gujaf-105	19	2	a.	a.	PROPN
gujaf-105	19	3	s.	s.	PROPN
gujaf-105	19	4	aruwa	aruwa	PROPN
gujaf-105	19	5	department	department	PROPN
gujaf-105	19	6	of	of	ADP
gujaf-105	19	7	accounting	accounting	PROPN
gujaf-105	19	8	,	,	PUNCT
gujaf-105	19	9	nasarawa	nasarawa	PROPN
gujaf-105	19	10	state	state	PROPN
gujaf-105	19	11	university	university	PROPN
gujaf-105	19	12	,	,	PUNCT
gujaf-105	19	13	keffi	keffi	PROPN
gujaf-105	19	14	,	,	PUNCT
gujaf-105	19	15	nasarawa	nasarawa	PROPN
gujaf-105	19	16	state	state	PROPN
gujaf-105	19	17	.	.	PUNCT
gujaf-105	20	1	prof	prof	PROPN
gujaf-105	20	2	.	.	PUNCT
gujaf-105	21	1	muhammad	muhammad	PROPN
gujaf-105	21	2	junaidu	junaidu	PROPN
gujaf-105	21	3	kurawa	kurawa	PROPN
gujaf-105	21	4	department	department	PROPN
gujaf-105	21	5	of	of	ADP
gujaf-105	21	6	accounting	accounting	PROPN
gujaf-105	21	7	,	,	PUNCT
gujaf-105	21	8	bayero	bayero	PROPN
gujaf-105	21	9	university	university	PROPN
gujaf-105	21	10	kano	kano	PROPN
gujaf-105	21	11	,	,	PUNCT
gujaf-105	21	12	kano	kano	PROPN
gujaf-105	21	13	state	state	PROPN
gujaf-105	21	14	.	.	PUNCT
gujaf-105	22	1	prof	prof	PROPN
gujaf-105	22	2	.	.	PUNCT
gujaf-105	23	1	muhammad	muhammad	PROPN
gujaf-105	23	2	habibu	habibu	ADJ
gujaf-105	23	3	sabari	sabari	PROPN
gujaf-105	23	4	department	department	PROPN
gujaf-105	23	5	of	of	ADP
gujaf-105	23	6	accounting	accounting	NOUN
gujaf-105	23	7	,	,	PUNCT
gujaf-105	23	8	ahmadu	ahmadu	PROPN
gujaf-105	23	9	bello	bello	PROPN
gujaf-105	23	10	university	university	PROPN
gujaf-105	23	11	,	,	PUNCT
gujaf-105	23	12	zaria	zaria	PROPN
gujaf-105	23	13	.	.	PUNCT
gujaf-105	23	14	prof	prof	PROPN
gujaf-105	23	15	.	.	PUNCT
gujaf-105	24	1	okpanachi	okpanachi	PROPN
gujaf-105	24	2	joshua	joshua	PROPN
gujaf-105	24	3	department	department	PROPN
gujaf-105	24	4	of	of	ADP
gujaf-105	24	5	accounting	accounting	NOUN
gujaf-105	24	6	and	and	CCONJ
gujaf-105	24	7	management	management	NOUN
gujaf-105	24	8	,	,	PUNCT
gujaf-105	24	9	nigerian	nigerian	ADJ
gujaf-105	24	10	defence	defence	PROPN
gujaf-105	24	11	academy	academy	PROPN
gujaf-105	24	12	,	,	PUNCT
gujaf-105	24	13	kaduna	kaduna	PROPN
gujaf-105	24	14	.	.	PROPN
gujaf-105	25	1	iv	iv	PROPN
gujaf-105	25	2	prof	prof	PROPN
gujaf-105	25	3	.	.	PUNCT
gujaf-105	26	1	hassan	hassan	PROPN
gujaf-105	26	2	ibrahim	ibrahim	PROPN
gujaf-105	26	3	department	department	PROPN
gujaf-105	26	4	of	of	ADP
gujaf-105	26	5	accounting	accounting	PROPN
gujaf-105	26	6	,	,	PUNCT
gujaf-105	26	7	ibb	ibb	NOUN
gujaf-105	26	8	university	university	NOUN
gujaf-105	26	9	,	,	PUNCT
gujaf-105	26	10	lapai	lapai	NOUN
gujaf-105	26	11	,	,	PUNCT
gujaf-105	26	12	niger	niger	NOUN
gujaf-105	26	13	state	state	NOUN
gujaf-105	26	14	.	.	PUNCT
gujaf-105	27	1	prof	prof	PROPN
gujaf-105	27	2	.	.	PUNCT
gujaf-105	28	1	ifeoma	ifeoma	PROPN
gujaf-105	28	2	mary	mary	PROPN
gujaf-105	28	3	okwo	okwo	PROPN
gujaf-105	28	4	department	department	PROPN
gujaf-105	28	5	of	of	ADP
gujaf-105	28	6	accounting	accounting	PROPN
gujaf-105	28	7	,	,	PUNCT
gujaf-105	28	8	enugu	enugu	PROPN
gujaf-105	28	9	state	state	PROPN
gujaf-105	28	10	university	university	PROPN
gujaf-105	28	11	of	of	ADP
gujaf-105	28	12	science	science	NOUN
gujaf-105	28	13	and	and	CCONJ
gujaf-105	28	14	technology	technology	NOUN
gujaf-105	28	15	,	,	PUNCT
gujaf-105	28	16	enugu	enugu	PROPN
gujaf-105	28	17	state	state	PROPN
gujaf-105	28	18	.	.	PUNCT
gujaf-105	29	1	prof	prof	PROPN
gujaf-105	29	2	.	.	PROPN
gujaf-105	30	1	aminu	aminu	PROPN
gujaf-105	30	2	isah	isah	PROPN
gujaf-105	30	3	department	department	PROPN
gujaf-105	30	4	of	of	ADP
gujaf-105	30	5	accounting	accounting	PROPN
gujaf-105	30	6	,	,	PUNCT
gujaf-105	30	7	bayero	bayero	PROPN
gujaf-105	30	8	university	university	PROPN
gujaf-105	30	9	,	,	PUNCT
gujaf-105	30	10	kano	kano	PROPN
gujaf-105	30	11	,	,	PUNCT
gujaf-105	30	12	kano	kano	PROPN
gujaf-105	30	13	state	state	PROPN
gujaf-105	30	14	.	.	PUNCT
gujaf-105	31	1	prof	prof	PROPN
gujaf-105	31	2	.	.	PUNCT
gujaf-105	32	1	ahmadu	ahmadu	PROPN
gujaf-105	32	2	bello	bello	PROPN
gujaf-105	32	3	department	department	PROPN
gujaf-105	32	4	of	of	ADP
gujaf-105	32	5	accounting	accounting	NOUN
gujaf-105	32	6	,	,	PUNCT
gujaf-105	32	7	ahmadu	ahmadu	PROPN
gujaf-105	32	8	bello	bello	PROPN
gujaf-105	32	9	university	university	PROPN
gujaf-105	32	10	,	,	PUNCT
gujaf-105	32	11	zaria	zaria	PROPN
gujaf-105	32	12	.	.	PUNCT
gujaf-105	33	1	prof	prof	PROPN
gujaf-105	33	2	.	.	PUNCT
gujaf-105	34	1	musa	musa	PROPN
gujaf-105	34	2	yelwa	yelwa	PROPN
gujaf-105	34	3	abubakar	abubakar	PROPN
gujaf-105	34	4	department	department	PROPN
gujaf-105	34	5	of	of	ADP
gujaf-105	34	6	accounting	accounting	PROPN
gujaf-105	34	7	,	,	PUNCT
gujaf-105	34	8	usmanu	usmanu	PROPN
gujaf-105	34	9	danfodiyo	danfodiyo	PROPN
gujaf-105	34	10	university	university	PROPN
gujaf-105	34	11	,	,	PUNCT
gujaf-105	34	12	sokoto	sokoto	PROPN
gujaf-105	34	13	state	state	PROPN
gujaf-105	34	14	.	.	PUNCT
gujaf-105	35	1	dr	dr	PROPN
gujaf-105	35	2	.	.	PROPN
gujaf-105	35	3	salisu	salisu	PROPN
gujaf-105	35	4	abubakar	abubakar	PROPN
gujaf-105	35	5	department	department	PROPN
gujaf-105	35	6	of	of	ADP
gujaf-105	35	7	accounting	accounting	NOUN
gujaf-105	35	8	,	,	PUNCT
gujaf-105	35	9	ahmadu	ahmadu	PROPN
gujaf-105	35	10	bello	bello	PROPN
gujaf-105	35	11	university	university	PROPN
gujaf-105	35	12	zaria	zaria	PROPN
gujaf-105	35	13	,	,	PUNCT
gujaf-105	35	14	kaduna	kaduna	PROPN
gujaf-105	35	15	state	state	PROPN
gujaf-105	35	16	.	.	PUNCT
gujaf-105	36	1	dr	dr	PROPN
gujaf-105	36	2	.	.	PROPN
gujaf-105	36	3	isaq	isaq	PROPN
gujaf-105	36	4	alhaji	alhaji	PROPN
gujaf-105	36	5	samaila	samaila	PROPN
gujaf-105	36	6	department	department	PROPN
gujaf-105	36	7	of	of	ADP
gujaf-105	36	8	accounting	accounting	PROPN
gujaf-105	36	9	,	,	PUNCT
gujaf-105	36	10	bayero	bayero	PROPN
gujaf-105	36	11	university	university	NOUN
gujaf-105	36	12	,	,	PUNCT
gujaf-105	36	13	kano	kano	PROPN
gujaf-105	36	14	state	state	PROPN
gujaf-105	36	15	.	.	PUNCT
gujaf-105	37	1	dr	dr	PROPN
gujaf-105	37	2	.	.	PROPN
gujaf-105	37	3	fatima	fatima	PROPN
gujaf-105	37	4	alfa	alfa	PROPN
gujaf-105	37	5	department	department	PROPN
gujaf-105	37	6	of	of	ADP
gujaf-105	37	7	accounting	accounting	PROPN
gujaf-105	37	8	,	,	PUNCT
gujaf-105	37	9	university	university	NOUN
gujaf-105	37	10	of	of	ADP
gujaf-105	37	11	maiduguri	maiduguri	PROPN
gujaf-105	37	12	,	,	PUNCT
gujaf-105	37	13	borno	borno	PROPN
gujaf-105	37	14	state	state	PROPN
gujaf-105	37	15	.	.	PUNCT
gujaf-105	38	1	dr	dr	PROPN
gujaf-105	38	2	.	.	PROPN
gujaf-105	38	3	sunusi	sunusi	PROPN
gujaf-105	38	4	sa'ad	sa'ad	PROPN
gujaf-105	38	5	ahmad	ahmad	PROPN
gujaf-105	38	6	department	department	PROPN
gujaf-105	38	7	of	of	ADP
gujaf-105	38	8	accounting	accounting	PROPN
gujaf-105	38	9	,	,	PUNCT
gujaf-105	38	10	federal	federal	ADJ
gujaf-105	38	11	university	university	NOUN
gujaf-105	38	12	dutse	dutse	NOUN
gujaf-105	38	13	,	,	PUNCT
gujaf-105	38	14	jigawa	jigawa	PROPN
gujaf-105	38	15	state	state	PROPN
gujaf-105	38	16	.	.	PUNCT
gujaf-105	39	1	dr	dr	PROPN
gujaf-105	39	2	.	.	PROPN
gujaf-105	39	3	nasiru	nasiru	PROPN
gujaf-105	39	4	a.	a.	PROPN
gujaf-105	39	5	ka’oje	ka’oje	PROPN
gujaf-105	39	6	department	department	PROPN
gujaf-105	39	7	of	of	ADP
gujaf-105	39	8	accounting	accounting	PROPN
gujaf-105	39	9	,	,	PUNCT
gujaf-105	39	10	usmanu	usmanu	PROPN
gujaf-105	39	11	danfodiyo	danfodiyo	PROPN
gujaf-105	39	12	university	university	PROPN
gujaf-105	39	13	sokoto	sokoto	PROPN
gujaf-105	39	14	state	state	PROPN
gujaf-105	39	15	.	.	PUNCT
gujaf-105	40	1	dr	dr	PROPN
gujaf-105	40	2	.	.	PROPN
gujaf-105	40	3	aminu	aminu	PROPN
gujaf-105	40	4	abdullahi	abdullahi	PROPN
gujaf-105	40	5	department	department	PROPN
gujaf-105	40	6	of	of	ADP
gujaf-105	40	7	accounting	accounting	PROPN
gujaf-105	40	8	,	,	PUNCT
gujaf-105	40	9	usmanu	usmanu	PROPN
gujaf-105	40	10	danfodiyo	danfodiyo	PROPN
gujaf-105	40	11	university	university	PROPN
gujaf-105	40	12	sokoto	sokoto	PROPN
gujaf-105	40	13	,	,	PUNCT
gujaf-105	40	14	state	state	PROPN
gujaf-105	40	15	.	.	PUNCT
gujaf-105	41	1	dr	dr	PROPN
gujaf-105	41	2	.	.	PROPN
gujaf-105	41	3	onipe	onipe	PROPN
gujaf-105	41	4	adebenege	adebenege	PROPN
gujaf-105	41	5	yahaya	yahaya	PROPN
gujaf-105	41	6	department	department	PROPN
gujaf-105	41	7	of	of	ADP
gujaf-105	41	8	accounting	accounting	PROPN
gujaf-105	41	9	,	,	PUNCT
gujaf-105	41	10	nigerian	nigerian	ADJ
gujaf-105	41	11	defence	defence	PROPN
gujaf-105	41	12	academy	academy	PROPN
gujaf-105	41	13	,	,	PUNCT
gujaf-105	41	14	kaduna	kaduna	PROPN
gujaf-105	41	15	state	state	PROPN
gujaf-105	41	16	.	.	PUNCT
gujaf-105	42	1	dr	dr	PROPN
gujaf-105	42	2	.	.	PROPN
gujaf-105	42	3	saidu	saidu	PROPN
gujaf-105	42	4	adamu	adamu	PROPN
gujaf-105	42	5	department	department	PROPN
gujaf-105	42	6	of	of	ADP
gujaf-105	42	7	accounting	accounting	PROPN
gujaf-105	42	8	,	,	PUNCT
gujaf-105	42	9	federal	federal	ADJ
gujaf-105	42	10	university	university	PROPN
gujaf-105	42	11	of	of	ADP
gujaf-105	42	12	kashere	kashere	PROPN
gujaf-105	42	13	,	,	PUNCT
gujaf-105	42	14	gombe	gombe	ADJ
gujaf-105	42	15	state	state	NOUN
gujaf-105	42	16	.	.	PUNCT
gujaf-105	43	1	dr	dr	PROPN
gujaf-105	43	2	.	.	PROPN
gujaf-105	43	3	nasiru	nasiru	PROPN
gujaf-105	43	4	yunusa	yunusa	PROPN
gujaf-105	43	5	department	department	PROPN
gujaf-105	43	6	of	of	ADP
gujaf-105	43	7	accounting	accounting	NOUN
gujaf-105	43	8	,	,	PUNCT
gujaf-105	43	9	ahmadu	ahmadu	PROPN
gujaf-105	43	10	bello	bello	PROPN
gujaf-105	43	11	university	university	PROPN
gujaf-105	43	12	zaria	zaria	PROPN
gujaf-105	43	13	.	.	PUNCT
gujaf-105	44	1	dr	dr	PROPN
gujaf-105	44	2	.	.	PROPN
gujaf-105	44	3	aisha	aisha	PROPN
gujaf-105	44	4	nuhu	nuhu	PROPN
gujaf-105	44	5	muhammad	muhammad	PROPN
gujaf-105	44	6	department	department	PROPN
gujaf-105	44	7	of	of	ADP
gujaf-105	44	8	accounting	accounting	PROPN
gujaf-105	44	9	,	,	PUNCT
gujaf-105	44	10	ahmadu	ahmadu	PROPN
gujaf-105	44	11	bello	bello	PROPN
gujaf-105	44	12	university	university	PROPN
gujaf-105	44	13	zaria	zaria	PROPN
gujaf-105	44	14	.	.	PUNCT
gujaf-105	45	1	dr	dr	PROPN
gujaf-105	45	2	.	.	PROPN
gujaf-105	45	3	lawal	lawal	PROPN
gujaf-105	45	4	muhammad	muhammad	PROPN
gujaf-105	45	5	department	department	PROPN
gujaf-105	45	6	of	of	ADP
gujaf-105	45	7	accounting	accounting	PROPN
gujaf-105	45	8	,	,	PUNCT
gujaf-105	45	9	ahmadu	ahmadu	PROPN
gujaf-105	45	10	bello	bello	PROPN
gujaf-105	45	11	university	university	PROPN
gujaf-105	45	12	zaria	zaria	PROPN
gujaf-105	45	13	.	.	PUNCT
gujaf-105	46	1	dr	dr	PROPN
gujaf-105	46	2	.	.	PROPN
gujaf-105	46	3	farouk	farouk	PROPN
gujaf-105	46	4	adeza	adeza	PROPN
gujaf-105	46	5	school	school	NOUN
gujaf-105	46	6	of	of	ADP
gujaf-105	46	7	business	business	NOUN
gujaf-105	46	8	and	and	CCONJ
gujaf-105	46	9	entrepreneurship	entrepreneurship	NOUN
gujaf-105	46	10	,	,	PUNCT
gujaf-105	46	11	american	american	PROPN
gujaf-105	46	12	university	university	PROPN
gujaf-105	46	13	of	of	ADP
gujaf-105	46	14	nigeria	nigeria	PROPN
gujaf-105	46	15	,	,	PUNCT
gujaf-105	46	16	yola	yola	PROPN
gujaf-105	46	17	.	.	PUNCT
gujaf-105	47	1	v	v	PROPN
gujaf-105	47	2	dr	dr	PROPN
gujaf-105	47	3	.	.	PROPN
gujaf-105	47	4	bashir	bashir	PROPN
gujaf-105	47	5	umar	umar	PROPN
gujaf-105	47	6	farouk	farouk	PROPN
gujaf-105	47	7	department	department	PROPN
gujaf-105	47	8	of	of	ADP
gujaf-105	47	9	economics	economic	NOUN
gujaf-105	47	10	,	,	PUNCT
gujaf-105	47	11	federal	federal	ADJ
gujaf-105	47	12	university	university	NOUN
gujaf-105	47	13	gusau	gusau	PROPN
gujaf-105	47	14	,	,	PUNCT
gujaf-105	47	15	zamfara	zamfara	PROPN
gujaf-105	47	16	state	state	PROPN
gujaf-105	47	17	.	.	PUNCT
gujaf-105	48	1	dr	dr	PROPN
gujaf-105	48	2	emmanuel	emmanuel	PROPN
gujaf-105	48	3	omokhuale	omokhuale	PROPN
gujaf-105	48	4	department	department	PROPN
gujaf-105	48	5	of	of	ADP
gujaf-105	48	6	mathematics	mathematics	PROPN
gujaf-105	48	7	,	,	PUNCT
gujaf-105	48	8	federal	federal	ADJ
gujaf-105	48	9	university	university	NOUN
gujaf-105	48	10	gusau	gusau	NOUN
gujaf-105	48	11	,	,	PUNCT
gujaf-105	48	12	zamfara	zamfara	PROPN
gujaf-105	48	13	.	.	PUNCT
gujaf-105	49	1	state	state	PROPN
gujaf-105	49	2	advisory	advisory	PROPN
gujaf-105	49	3	board	board	NOUN
gujaf-105	49	4	members	members	PROPN
gujaf-105	49	5	prof	prof	PROPN
gujaf-105	49	6	.	.	PUNCT
gujaf-105	50	1	kabiru	kabiru	PROPN
gujaf-105	50	2	isah	isah	PROPN
gujaf-105	50	3	dandago	dandago	PROPN
gujaf-105	50	4	,	,	PUNCT
gujaf-105	50	5	bayero	bayero	PROPN
gujaf-105	50	6	university	university	PROPN
gujaf-105	50	7	kano	kano	PROPN
gujaf-105	50	8	,	,	PUNCT
gujaf-105	50	9	kano	kano	PROPN
gujaf-105	50	10	state	state	PROPN
gujaf-105	50	11	.	.	PUNCT
gujaf-105	51	1	prof	prof	PROPN
gujaf-105	51	2	a	a	DET
gujaf-105	51	3	m	m	NOUN
gujaf-105	51	4	bashir	bashir	NOUN
gujaf-105	51	5	,	,	PUNCT
gujaf-105	51	6	usmanu	usmanu	PROPN
gujaf-105	51	7	danfodiyo	danfodiyo	PROPN
gujaf-105	51	8	university	university	PROPN
gujaf-105	51	9	sokoto	sokoto	PROPN
gujaf-105	51	10	,	,	PUNCT
gujaf-105	51	11	sokoto	sokoto	PROPN
gujaf-105	51	12	state	state	PROPN
gujaf-105	51	13	.	.	PUNCT
gujaf-105	52	1	prof	prof	PROPN
gujaf-105	52	2	.	.	PUNCT
gujaf-105	53	1	muhammad	muhammad	PROPN
gujaf-105	53	2	tanko	tanko	PROPN
gujaf-105	53	3	,	,	PUNCT
gujaf-105	53	4	kaduna	kaduna	PROPN
gujaf-105	53	5	state	state	PROPN
gujaf-105	53	6	university	university	PROPN
gujaf-105	53	7	,	,	PUNCT
gujaf-105	53	8	kaduna	kaduna	PROPN
gujaf-105	53	9	.	.	PROPN
gujaf-105	53	10	prof	prof	PROPN
gujaf-105	53	11	.	.	PUNCT
gujaf-105	53	12	bayero	bayero	PROPN
gujaf-105	54	1	a	a	DET
gujaf-105	54	2	m	m	NOUN
gujaf-105	54	3	sabir	sabir	NOUN
gujaf-105	54	4	,	,	PUNCT
gujaf-105	54	5	usmanu	usmanu	PROPN
gujaf-105	54	6	danfodiyo	danfodiyo	PROPN
gujaf-105	54	7	university	university	PROPN
gujaf-105	54	8	sokoto	sokoto	PROPN
gujaf-105	54	9	,	,	PUNCT
gujaf-105	54	10	sokoto	sokoto	PROPN
gujaf-105	54	11	state	state	PROPN
gujaf-105	54	12	.	.	PUNCT
gujaf-105	55	1	prof	prof	PROPN
gujaf-105	55	2	.	.	PUNCT
gujaf-105	56	1	aliyu	aliyu	PROPN
gujaf-105	56	2	sulaiman	sulaiman	PROPN
gujaf-105	56	3	kantudu	kantudu	PROPN
gujaf-105	56	4	,	,	PUNCT
gujaf-105	56	5	bayero	bayero	PROPN
gujaf-105	56	6	university	university	PROPN
gujaf-105	56	7	kano	kano	PROPN
gujaf-105	56	8	,	,	PUNCT
gujaf-105	56	9	kano	kano	PROPN
gujaf-105	56	10	state	state	PROPN
gujaf-105	56	11	.	.	PUNCT
gujaf-105	57	1	editorial	editorial	PROPN
gujaf-105	57	2	secretary	secretary	PROPN
gujaf-105	57	3	usman	usman	PROPN
gujaf-105	57	4	muhammad	muhammad	PROPN
gujaf-105	57	5	adam	adam	PROPN
gujaf-105	57	6	department	department	PROPN
gujaf-105	57	7	of	of	ADP
gujaf-105	57	8	accounting	accounting	NOUN
gujaf-105	57	9	and	and	CCONJ
gujaf-105	57	10	finance	finance	NOUN
gujaf-105	57	11	,	,	PUNCT
gujaf-105	57	12	federal	federal	ADJ
gujaf-105	57	13	university	university	NOUN
gujaf-105	57	14	gusau	gusau	PROPN
gujaf-105	57	15	,	,	PUNCT
gujaf-105	57	16	zamfara	zamfara	PROPN
gujaf-105	57	17	state	state	PROPN
gujaf-105	57	18	.	.	PUNCT
gujaf-105	58	1	vi	vi	NOUN
gujaf-105	58	2	call	call	NOUN
gujaf-105	58	3	for	for	ADP
gujaf-105	58	4	papers	paper	NOUN
gujaf-105	58	5	the	the	DET
gujaf-105	58	6	editorial	editorial	ADJ
gujaf-105	58	7	board	board	NOUN
gujaf-105	58	8	of	of	ADP
gujaf-105	58	9	gusau	gusau	PROPN
gujaf-105	58	10	journal	journal	PROPN
gujaf-105	58	11	of	of	ADP
gujaf-105	58	12	accounting	accounting	NOUN
gujaf-105	58	13	and	and	CCONJ
gujaf-105	58	14	finance	finance	NOUN
gujaf-105	58	15	(	(	PUNCT
gujaf-105	58	16	gujaf	gujaf	NOUN
gujaf-105	58	17	)	)	PUNCT
gujaf-105	58	18	is	be	AUX
gujaf-105	58	19	hereby	hereby	ADV
gujaf-105	58	20	inviting	invite	VERB
gujaf-105	58	21	authors	author	NOUN
gujaf-105	58	22	to	to	PART
gujaf-105	58	23	submit	submit	VERB
gujaf-105	58	24	their	their	PRON
gujaf-105	58	25	unpublished	unpublished	ADJ
gujaf-105	58	26	manuscript	manuscript	NOUN
gujaf-105	58	27	for	for	ADP
gujaf-105	58	28	publication	publication	NOUN
gujaf-105	58	29	.	.	PUNCT
gujaf-105	59	1	the	the	DET
gujaf-105	59	2	journal	journal	NOUN
gujaf-105	59	3	is	be	AUX
gujaf-105	59	4	published	publish	VERB
gujaf-105	59	5	in	in	ADP
gujaf-105	59	6	two	two	NUM
gujaf-105	59	7	issues	issue	NOUN
gujaf-105	59	8	of	of	ADP
gujaf-105	59	9	april	april	PROPN
gujaf-105	59	10	and	and	CCONJ
gujaf-105	59	11	october	october	PROPN
gujaf-105	59	12	annually	annually	ADV
gujaf-105	59	13	.	.	PUNCT
gujaf-105	60	1	gujaf	gujaf	NOUN
gujaf-105	60	2	is	be	AUX
gujaf-105	60	3	a	a	DET
gujaf-105	60	4	double	double	ADJ
gujaf-105	60	5	-	-	PUNCT
gujaf-105	60	6	blind	blind	ADJ
gujaf-105	60	7	peer	peer	NOUN
gujaf-105	60	8	reviewed	review	VERB
gujaf-105	60	9	journal	journal	NOUN
gujaf-105	60	10	published	publish	VERB
gujaf-105	60	11	by	by	ADP
gujaf-105	60	12	the	the	DET
gujaf-105	60	13	department	department	NOUN
gujaf-105	60	14	of	of	ADP
gujaf-105	60	15	accounting	accounting	NOUN
gujaf-105	60	16	and	and	CCONJ
gujaf-105	60	17	finance	finance	NOUN
gujaf-105	60	18	,	,	PUNCT
gujaf-105	60	19	faculty	faculty	NOUN
gujaf-105	60	20	of	of	ADP
gujaf-105	60	21	management	management	NOUN
gujaf-105	60	22	and	and	CCONJ
gujaf-105	60	23	social	social	ADJ
gujaf-105	60	24	sciences	science	NOUN
gujaf-105	60	25	,	,	PUNCT
gujaf-105	60	26	federal	federal	ADJ
gujaf-105	60	27	university	university	NOUN
gujaf-105	60	28	gusau	gusau	NOUN
gujaf-105	60	29	,	,	PUNCT
gujaf-105	60	30	zamfara	zamfara	PROPN
gujaf-105	60	31	state	state	PROPN
gujaf-105	60	32	nigeria	nigeria	PROPN
gujaf-105	60	33	the	the	DET
gujaf-105	60	34	journal	journal	PROPN
gujaf-105	60	35	accepts	accept	VERB
gujaf-105	60	36	papers	paper	NOUN
gujaf-105	60	37	in	in	ADP
gujaf-105	60	38	all	all	DET
gujaf-105	60	39	areas	area	NOUN
gujaf-105	60	40	of	of	ADP
gujaf-105	60	41	accounting	accounting	NOUN
gujaf-105	60	42	and	and	CCONJ
gujaf-105	60	43	finance	finance	NOUN
gujaf-105	60	44	for	for	ADP
gujaf-105	60	45	publication	publication	NOUN
gujaf-105	60	46	which	which	PRON
gujaf-105	60	47	include	include	VERB
gujaf-105	60	48	:	:	PUNCT
gujaf-105	60	49	accounting	accounting	NOUN
gujaf-105	60	50	standards	standard	NOUN
gujaf-105	60	51	,	,	PUNCT
gujaf-105	60	52	accounting	account	VERB
gujaf-105	60	53	information	information	NOUN
gujaf-105	60	54	system	system	NOUN
gujaf-105	60	55	,	,	PUNCT
gujaf-105	60	56	financial	financial	ADJ
gujaf-105	60	57	reporting	reporting	NOUN
gujaf-105	60	58	,	,	PUNCT
gujaf-105	60	59	earnings	earning	NOUN
gujaf-105	60	60	management	management	NOUN
gujaf-105	60	61	,	,	PUNCT
gujaf-105	60	62	,	,	PUNCT
gujaf-105	60	63	auditing	auditing	NOUN
gujaf-105	60	64	and	and	CCONJ
gujaf-105	60	65	investigation	investigation	NOUN
gujaf-105	60	66	,	,	PUNCT
gujaf-105	60	67	auditing	auditing	NOUN
gujaf-105	60	68	and	and	CCONJ
gujaf-105	60	69	standards	standard	NOUN
gujaf-105	60	70	,	,	PUNCT
gujaf-105	60	71	public	public	ADJ
gujaf-105	60	72	sector	sector	NOUN
gujaf-105	60	73	accounting	accounting	NOUN
gujaf-105	60	74	and	and	CCONJ
gujaf-105	60	75	auditing	auditing	NOUN
gujaf-105	60	76	,	,	PUNCT
gujaf-105	60	77	taxation	taxation	NOUN
gujaf-105	60	78	and	and	CCONJ
gujaf-105	60	79	revenue	revenue	NOUN
gujaf-105	60	80	administration	administration	NOUN
gujaf-105	60	81	,	,	PUNCT
gujaf-105	60	82	corporate	corporate	ADJ
gujaf-105	60	83	governance	governance	NOUN
gujaf-105	60	84	issues	issue	NOUN
gujaf-105	60	85	,	,	PUNCT
gujaf-105	60	86	corporate	corporate	ADJ
gujaf-105	60	87	social	social	ADJ
gujaf-105	60	88	responsibility	responsibility	NOUN
gujaf-105	60	89	,	,	PUNCT
gujaf-105	60	90	sustainability	sustainability	NOUN
gujaf-105	60	91	and	and	CCONJ
gujaf-105	60	92	environmental	environmental	ADJ
gujaf-105	60	93	reporting	reporting	NOUN
gujaf-105	60	94	issue	issue	NOUN
gujaf-105	60	95	,	,	PUNCT
gujaf-105	60	96	information	information	NOUN
gujaf-105	60	97	and	and	CCONJ
gujaf-105	60	98	communication	communication	NOUN
gujaf-105	60	99	technology	technology	NOUN
gujaf-105	60	100	issues	issue	NOUN
gujaf-105	60	101	,	,	PUNCT
gujaf-105	60	102	bankruptcy	bankruptcy	NOUN
gujaf-105	60	103	prediction	prediction	NOUN
gujaf-105	60	104	,	,	PUNCT
gujaf-105	60	105	corporate	corporate	ADJ
gujaf-105	60	106	finance	finance	NOUN
gujaf-105	60	107	,	,	PUNCT
gujaf-105	60	108	personal	personal	ADJ
gujaf-105	60	109	finance	finance	NOUN
gujaf-105	60	110	,	,	PUNCT
gujaf-105	60	111	merger	merger	NOUN
gujaf-105	60	112	and	and	CCONJ
gujaf-105	60	113	acquisitions	acquisition	NOUN
gujaf-105	60	114	,	,	PUNCT
gujaf-105	60	115	capital	capital	NOUN
gujaf-105	60	116	structure	structure	NOUN
gujaf-105	60	117	,	,	PUNCT
gujaf-105	60	118	working	work	VERB
gujaf-105	60	119	capital	capital	NOUN
gujaf-105	60	120	management	management	NOUN
gujaf-105	60	121	,	,	PUNCT
gujaf-105	60	122	enterprises	enterprise	NOUN
gujaf-105	60	123	risk	risk	NOUN
gujaf-105	60	124	management	management	NOUN
gujaf-105	60	125	,	,	PUNCT
gujaf-105	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-105	60	127	,	,	PUNCT
gujaf-105	60	128	international	international	ADJ
gujaf-105	60	129	business	business	NOUN
gujaf-105	60	130	accounting	accounting	NOUN
gujaf-105	60	131	and	and	CCONJ
gujaf-105	60	132	finance	finance	NOUN
gujaf-105	60	133	,	,	PUNCT
gujaf-105	60	134	banking	banking	NOUN
gujaf-105	60	135	crises	crisis	NOUN
gujaf-105	60	136	,	,	PUNCT
gujaf-105	60	137	bank	bank	NOUN
gujaf-105	60	138	’s	’s	PART
gujaf-105	60	139	profitability	profitability	NOUN
gujaf-105	60	140	,	,	PUNCT
gujaf-105	60	141	risk	risk	NOUN
gujaf-105	60	142	and	and	CCONJ
gujaf-105	60	143	insurance	insurance	NOUN
gujaf-105	60	144	issue	issue	NOUN
gujaf-105	60	145	,	,	PUNCT
gujaf-105	60	146	islamic	islamic	ADJ
gujaf-105	60	147	finance	finance	NOUN
gujaf-105	60	148	,	,	PUNCT
gujaf-105	60	149	conventional	conventional	ADJ
gujaf-105	60	150	and	and	CCONJ
gujaf-105	60	151	islamic	islamic	ADJ
gujaf-105	60	152	banks	bank	NOUN
gujaf-105	60	153	and	and	CCONJ
gujaf-105	60	154	so	so	ADV
gujaf-105	60	155	forth	forth	ADV
gujaf-105	60	156	.	.	PUNCT
gujaf-105	61	1	guidelines	guideline	NOUN
gujaf-105	61	2	for	for	ADP
gujaf-105	61	3	submission	submission	NOUN
gujaf-105	61	4	and	and	CCONJ
gujaf-105	61	5	manuscript	manuscript	NOUN
gujaf-105	61	6	format	format	VERB
gujaf-105	61	7	the	the	DET
gujaf-105	61	8	submission	submission	NOUN
gujaf-105	61	9	language	language	NOUN
gujaf-105	61	10	is	be	AUX
gujaf-105	61	11	english	english	PROPN
gujaf-105	61	12	and	and	CCONJ
gujaf-105	61	13	must	must	AUX
gujaf-105	61	14	be	be	AUX
gujaf-105	61	15	a	a	DET
gujaf-105	61	16	well	well	ADV
gujaf-105	61	17	-	-	PUNCT
gujaf-105	61	18	researched	research	VERB
gujaf-105	61	19	original	original	ADJ
gujaf-105	61	20	manuscript	manuscript	NOUN
gujaf-105	61	21	that	that	PRON
gujaf-105	61	22	has	have	AUX
gujaf-105	61	23	not	not	PART
gujaf-105	61	24	previously	previously	ADV
gujaf-105	61	25	been	be	AUX
gujaf-105	61	26	submitted	submit	VERB
gujaf-105	61	27	elsewhere	elsewhere	ADV
gujaf-105	61	28	for	for	ADP
gujaf-105	61	29	publication	publication	NOUN
gujaf-105	61	30	.	.	PUNCT
gujaf-105	62	1	the	the	DET
gujaf-105	62	2	paper	paper	NOUN
gujaf-105	62	3	should	should	AUX
gujaf-105	62	4	not	not	PART
gujaf-105	62	5	exceed	exceed	VERB
gujaf-105	62	6	more	more	ADJ
gujaf-105	62	7	than	than	ADP
gujaf-105	62	8	15	15	NUM
gujaf-105	62	9	pages	page	NOUN
gujaf-105	62	10	on	on	ADP
gujaf-105	62	11	a4	a4	NOUN
gujaf-105	62	12	type	type	NOUN
gujaf-105	62	13	paper	paper	NOUN
gujaf-105	62	14	in	in	ADP
gujaf-105	62	15	ms	ms	ADJ
gujaf-105	62	16	-	-	PUNCT
gujaf-105	62	17	word	word	NOUN
gujaf-105	62	18	format	format	NOUN
gujaf-105	62	19	,	,	PUNCT
gujaf-105	62	20	1.5	1.5	NUM
gujaf-105	62	21	-	-	PUNCT
gujaf-105	62	22	line	line	NOUN
gujaf-105	62	23	spacing	spacing	NOUN
gujaf-105	62	24	,	,	PUNCT
gujaf-105	62	25	12	12	NUM
gujaf-105	62	26	font	font	NOUN
gujaf-105	62	27	size	size	NOUN
gujaf-105	62	28	in	in	ADP
gujaf-105	62	29	times	time	NOUN
gujaf-105	62	30	new	new	ADJ
gujaf-105	62	31	roman	roman	NOUN
gujaf-105	62	32	.	.	PUNCT
gujaf-105	63	1	manuscript	manuscript	NOUN
gujaf-105	63	2	should	should	AUX
gujaf-105	63	3	be	be	AUX
gujaf-105	63	4	tested	test	VERB
gujaf-105	63	5	for	for	ADP
gujaf-105	63	6	plagiarism	plagiarism	NOUN
gujaf-105	63	7	before	before	ADP
gujaf-105	63	8	submission	submission	NOUN
gujaf-105	63	9	,	,	PUNCT
gujaf-105	63	10	as	as	SCONJ
gujaf-105	63	11	the	the	DET
gujaf-105	63	12	maximum	maximum	ADJ
gujaf-105	63	13	similarity	similarity	NOUN
gujaf-105	63	14	index	index	NOUN
gujaf-105	63	15	acceptable	acceptable	ADJ
gujaf-105	63	16	by	by	ADP
gujaf-105	63	17	gujaf	gujaf	NOUN
gujaf-105	63	18	is	be	AUX
gujaf-105	63	19	25	25	NUM
gujaf-105	63	20	percent	percent	NOUN
gujaf-105	63	21	.	.	PUNCT
gujaf-105	64	1	furthermore	furthermore	ADV
gujaf-105	64	2	,	,	PUNCT
gujaf-105	64	3	the	the	DET
gujaf-105	64	4	length	length	NOUN
gujaf-105	64	5	of	of	ADP
gujaf-105	64	6	a	a	DET
gujaf-105	64	7	complete	complete	ADJ
gujaf-105	64	8	article	article	NOUN
gujaf-105	64	9	should	should	AUX
gujaf-105	64	10	not	not	PART
gujaf-105	64	11	exceed	exceed	VERB
gujaf-105	64	12	5000	5000	NUM
gujaf-105	64	13	words	word	NOUN
gujaf-105	64	14	including	include	VERB
gujaf-105	64	15	an	an	DET
gujaf-105	64	16	abstract	abstract	NOUN
gujaf-105	64	17	of	of	ADP
gujaf-105	64	18	not	not	PART
gujaf-105	64	19	more	more	ADJ
gujaf-105	64	20	than	than	ADP
gujaf-105	64	21	250	250	NUM
gujaf-105	64	22	words	word	NOUN
gujaf-105	64	23	with	with	ADP
gujaf-105	64	24	a	a	DET
gujaf-105	64	25	minimum	minimum	NOUN
gujaf-105	64	26	of	of	ADP
gujaf-105	64	27	four	four	NUM
gujaf-105	64	28	key	key	ADJ
gujaf-105	64	29	words	word	NOUN
gujaf-105	64	30	immediately	immediately	ADV
gujaf-105	64	31	after	after	ADP
gujaf-105	64	32	the	the	DET
gujaf-105	64	33	abstract	abstract	NOUN
gujaf-105	64	34	.	.	PUNCT
gujaf-105	65	1	all	all	DET
gujaf-105	65	2	references	reference	NOUN
gujaf-105	65	3	including	include	VERB
gujaf-105	65	4	in	in	ADP
gujaf-105	65	5	text	text	NOUN
gujaf-105	65	6	citation	citation	NOUN
gujaf-105	65	7	and	and	CCONJ
gujaf-105	65	8	reference	reference	NOUN
gujaf-105	65	9	list	list	NOUN
gujaf-105	65	10	,	,	PUNCT
gujaf-105	65	11	tables	table	NOUN
gujaf-105	65	12	and	and	CCONJ
gujaf-105	65	13	figures	figure	NOUN
gujaf-105	65	14	should	should	AUX
gujaf-105	65	15	be	be	AUX
gujaf-105	65	16	in	in	ADP
gujaf-105	65	17	line	line	NOUN
gujaf-105	65	18	with	with	ADP
gujaf-105	65	19	apa	apa	PROPN
gujaf-105	65	20	7	7	NUM
gujaf-105	65	21	th	th	X
gujaf-105	65	22	edition	edition	NOUN
gujaf-105	65	23	publication	publication	NOUN
gujaf-105	65	24	manual	manual	NOUN
gujaf-105	65	25	.	.	PUNCT
gujaf-105	66	1	finally	finally	ADV
gujaf-105	66	2	,	,	PUNCT
gujaf-105	66	3	manuscript	manuscript	NOUN
gujaf-105	66	4	should	should	AUX
gujaf-105	66	5	be	be	AUX
gujaf-105	66	6	send	send	VERB
gujaf-105	66	7	to	to	ADP
gujaf-105	66	8	our	our	PRON
gujaf-105	66	9	email	email	NOUN
gujaf-105	66	10	address	address	NOUN
gujaf-105	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-105	66	12	and	and	CCONJ
gujaf-105	66	13	a	a	DET
gujaf-105	66	14	copy	copy	NOUN
gujaf-105	66	15	to	to	ADP
gujaf-105	66	16	our	our	PRON
gujaf-105	66	17	website	website	NOUN
gujaf-105	66	18	on	on	ADP
gujaf-105	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-105	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-105	66	21	vii	vii	PROPN
gujaf-105	66	22	publication	publication	NOUN
gujaf-105	66	23	procedure	procedure	NOUN
gujaf-105	66	24	after	after	ADP
gujaf-105	66	25	receiving	receive	VERB
gujaf-105	66	26	a	a	DET
gujaf-105	66	27	manuscript	manuscript	NOUN
gujaf-105	66	28	that	that	PRON
gujaf-105	66	29	is	be	AUX
gujaf-105	66	30	within	within	ADP
gujaf-105	66	31	the	the	DET
gujaf-105	66	32	similarity	similarity	NOUN
gujaf-105	66	33	index	index	NOUN
gujaf-105	66	34	threshold	threshold	NOUN
gujaf-105	66	35	,	,	PUNCT
gujaf-105	66	36	a	a	DET
gujaf-105	66	37	confirmation	confirmation	NOUN
gujaf-105	66	38	email	email	NOUN
gujaf-105	66	39	will	will	AUX
gujaf-105	66	40	be	be	AUX
gujaf-105	66	41	send	send	VERB
gujaf-105	66	42	together	together	ADV
gujaf-105	66	43	with	with	ADP
gujaf-105	66	44	a	a	DET
gujaf-105	66	45	request	request	NOUN
gujaf-105	66	46	to	to	PART
gujaf-105	66	47	pay	pay	VERB
gujaf-105	66	48	a	a	DET
gujaf-105	66	49	review	review	NOUN
gujaf-105	66	50	proceeding	proceeding	NOUN
gujaf-105	66	51	fee	fee	NOUN
gujaf-105	66	52	.	.	PUNCT
gujaf-105	67	1	at	at	ADP
gujaf-105	67	2	this	this	DET
gujaf-105	67	3	point	point	NOUN
gujaf-105	67	4	,	,	PUNCT
gujaf-105	67	5	the	the	DET
gujaf-105	67	6	editorial	editorial	ADJ
gujaf-105	67	7	board	board	NOUN
gujaf-105	67	8	will	will	AUX
gujaf-105	67	9	take	take	VERB
gujaf-105	67	10	a	a	DET
gujaf-105	67	11	decision	decision	NOUN
gujaf-105	67	12	on	on	ADP
gujaf-105	67	13	accepting	accept	VERB
gujaf-105	67	14	,	,	PUNCT
gujaf-105	67	15	rejecting	reject	VERB
gujaf-105	67	16	or	or	CCONJ
gujaf-105	67	17	making	make	VERB
gujaf-105	67	18	a	a	DET
gujaf-105	67	19	resubmission	resubmission	NOUN
gujaf-105	67	20	of	of	ADP
gujaf-105	67	21	the	the	DET
gujaf-105	67	22	manuscript	manuscript	NOUN
gujaf-105	67	23	based	base	VERB
gujaf-105	67	24	on	on	ADP
gujaf-105	67	25	the	the	DET
gujaf-105	67	26	outcome	outcome	NOUN
gujaf-105	67	27	of	of	ADP
gujaf-105	67	28	the	the	DET
gujaf-105	67	29	double	double	ADJ
gujaf-105	67	30	-	-	PUNCT
gujaf-105	67	31	blind	blind	ADJ
gujaf-105	67	32	peer	peer	NOUN
gujaf-105	67	33	review	review	NOUN
gujaf-105	67	34	.	.	PUNCT
gujaf-105	68	1	those	those	DET
gujaf-105	68	2	authors	author	NOUN
gujaf-105	68	3	whose	whose	DET
gujaf-105	68	4	manuscript	manuscript	NOUN
gujaf-105	68	5	were	be	AUX
gujaf-105	68	6	accepted	accept	VERB
gujaf-105	68	7	for	for	ADP
gujaf-105	68	8	publication	publication	NOUN
gujaf-105	68	9	will	will	AUX
gujaf-105	68	10	be	be	AUX
gujaf-105	68	11	asked	ask	VERB
gujaf-105	68	12	to	to	PART
gujaf-105	68	13	pay	pay	VERB
gujaf-105	68	14	a	a	DET
gujaf-105	68	15	publication	publication	NOUN
gujaf-105	68	16	fee	fee	NOUN
gujaf-105	68	17	,	,	PUNCT
gujaf-105	68	18	after	after	ADP
gujaf-105	68	19	effecting	effect	VERB
gujaf-105	68	20	all	all	DET
gujaf-105	68	21	suggested	suggest	VERB
gujaf-105	68	22	corrections	correction	NOUN
gujaf-105	68	23	and	and	CCONJ
gujaf-105	68	24	changes	change	NOUN
gujaf-105	68	25	made	make	VERB
gujaf-105	68	26	on	on	ADP
gujaf-105	68	27	the	the	DET
gujaf-105	68	28	manuscript	manuscript	NOUN
gujaf-105	68	29	.	.	PUNCT
gujaf-105	69	1	all	all	DET
gujaf-105	69	2	corrected	correct	VERB
gujaf-105	69	3	papers	paper	NOUN
gujaf-105	69	4	returned	return	VERB
gujaf-105	69	5	within	within	ADP
gujaf-105	69	6	the	the	DET
gujaf-105	69	7	specified	specify	VERB
gujaf-105	69	8	time	time	NOUN
gujaf-105	69	9	frame	frame	NOUN
gujaf-105	69	10	will	will	AUX
gujaf-105	69	11	be	be	AUX
gujaf-105	69	12	published	publish	VERB
gujaf-105	69	13	in	in	ADP
gujaf-105	69	14	that	that	DET
gujaf-105	69	15	issue	issue	NOUN
gujaf-105	69	16	.	.	PUNCT
gujaf-105	70	1	payment	payment	NOUN
gujaf-105	70	2	details	detail	NOUN
gujaf-105	70	3	bank	bank	NOUN
gujaf-105	70	4	:	:	PUNCT
gujaf-105	70	5	fcmb	fcmb	PROPN
gujaf-105	70	6	account	account	PROPN
gujaf-105	70	7	number	number	NOUN
gujaf-105	70	8	:	:	PUNCT
gujaf-105	70	9	7278465011	7278465011	NUM
gujaf-105	70	10	account	account	NOUN
gujaf-105	70	11	name	name	NOUN
gujaf-105	70	12	:	:	PUNCT
gujaf-105	70	13	gusau	gusau	PROPN
gujaf-105	70	14	journal	journal	NOUN
gujaf-105	70	15	of	of	ADP
gujaf-105	70	16	accounting	accounting	NOUN
gujaf-105	70	17	and	and	CCONJ
gujaf-105	70	18	finance	finance	NOUN
gujaf-105	70	19	for	for	ADP
gujaf-105	70	20	inquiry	inquiry	NOUN
gujaf-105	70	21	the	the	DET
gujaf-105	70	22	head	head	NOUN
gujaf-105	70	23	,	,	PUNCT
gujaf-105	70	24	department	department	NOUN
gujaf-105	70	25	of	of	ADP
gujaf-105	70	26	accounting	accounting	NOUN
gujaf-105	70	27	and	and	CCONJ
gujaf-105	70	28	finance	finance	NOUN
gujaf-105	70	29	,	,	PUNCT
gujaf-105	70	30	federal	federal	ADJ
gujaf-105	70	31	university	university	NOUN
gujaf-105	70	32	gusau	gusau	PROPN
gujaf-105	70	33	,	,	PUNCT
gujaf-105	70	34	zamfara	zamfara	PROPN
gujaf-105	70	35	state	state	PROPN
gujaf-105	70	36	.	.	PUNCT
gujaf-105	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-105	72	1	+2348069393824	+2348069393824	PRON
gujaf-105	72	2	for	for	ADP
gujaf-105	72	3	more	more	ADJ
gujaf-105	72	4	information	information	NOUN
gujaf-105	72	5	,	,	PUNCT
gujaf-105	72	6	contact	contact	VERB
gujaf-105	72	7	the	the	DET
gujaf-105	72	8	editor	editor	NOUN
gujaf-105	72	9	-	-	PUNCT
gujaf-105	72	10	in	in	ADP
gujaf-105	72	11	-	-	PUNCT
gujaf-105	72	12	chief	chief	NOUN
gujaf-105	72	13	on	on	ADP
gujaf-105	72	14	+2348067766435	+2348067766435	NUM
gujaf-105	72	15	the	the	DET
gujaf-105	72	16	associate	associate	ADJ
gujaf-105	72	17	editor	editor	NOUN
gujaf-105	72	18	on	on	ADP
gujaf-105	72	19	+2348036057525	+2348036057525	NUM
gujaf-105	72	20	or	or	CCONJ
gujaf-105	72	21	visit	visit	VERB
gujaf-105	72	22	our	our	PRON
gujaf-105	72	23	website	website	NOUN
gujaf-105	72	24	on	on	ADP
gujaf-105	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-105	72	26	or	or	CCONJ
gujaf-105	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-105	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-105	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-105	72	30	viii	viii	ADJ
gujaf-105	72	31	contents	content	NOUN
gujaf-105	72	32	mediating	mediate	VERB
gujaf-105	72	33	effect	effect	NOUN
gujaf-105	72	34	of	of	ADP
gujaf-105	72	35	audit	audit	NOUN
gujaf-105	72	36	committee	committee	NOUN
gujaf-105	72	37	on	on	ADP
gujaf-105	72	38	board	board	PROPN
gujaf-105	72	39	dynamic	dynamic	ADJ
gujaf-105	72	40	and	and	CCONJ
gujaf-105	72	41	creative	creative	ADJ
gujaf-105	72	42	accounting	accounting	NOUN
gujaf-105	72	43	in	in	ADP
gujaf-105	72	44	nigerian	nigerian	ADJ
gujaf-105	72	45	firms	firm	NOUN
gujaf-105	72	46	abbas	abbas	PROPN
gujaf-105	72	47	usman	usman	PROPN
gujaf-105	72	48	phd	phd	PROPN
gujaf-105	72	49	,	,	PUNCT
gujaf-105	72	50	shehu	shehu	PROPN
gujaf-105	72	51	usman	usman	PROPN
gujaf-105	72	52	hassan	hassan	PROPN
gujaf-105	72	53	phd	phd	PROPN
gujaf-105	72	54	1	1	NUM
gujaf-105	72	55	financial	financial	ADJ
gujaf-105	72	56	performance	performance	NOUN
gujaf-105	72	57	of	of	ADP
gujaf-105	72	58	banks	bank	NOUN
gujaf-105	72	59	in	in	ADP
gujaf-105	72	60	selected	select	VERB
gujaf-105	72	61	african	african	ADJ
gujaf-105	72	62	countries	country	NOUN
gujaf-105	72	63	:	:	PUNCT
gujaf-105	72	64	does	do	VERB
gujaf-105	72	65	institutional	institutional	ADJ
gujaf-105	72	66	quality	quality	NOUN
gujaf-105	72	67	matter	matter	NOUN
gujaf-105	72	68	?	?	PUNCT
gujaf-105	73	1	toluwa	toluwa	PROPN
gujaf-105	73	2	celestine	celestine	PROPN
gujaf-105	73	3	oladele	oladele	PROPN
gujaf-105	73	4	phd	phd	PROPN
gujaf-105	73	5	,	,	PUNCT
gujaf-105	73	6	peters	peters	PROPN
gujaf-105	73	7	ade	ade	PROPN
gujaf-105	73	8	sanni	sanni	PROPN
gujaf-105	73	9	22	22	NUM
gujaf-105	73	10	firm	firm	ADJ
gujaf-105	73	11	-	-	PUNCT
gujaf-105	73	12	specific	specific	ADJ
gujaf-105	73	13	characteristcs	characteristcs	NOUN
gujaf-105	73	14	and	and	CCONJ
gujaf-105	73	15	financial	financial	ADJ
gujaf-105	73	16	performance	performance	NOUN
gujaf-105	73	17	of	of	ADP
gujaf-105	73	18	listed	list	VERB
gujaf-105	73	19	agricultural	agricultural	ADJ
gujaf-105	73	20	companies	company	NOUN
gujaf-105	73	21	in	in	ADP
gujaf-105	73	22	nigeria	nigeria	PROPN
gujaf-105	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-105	73	24	t.	t.	PROPN
gujaf-105	73	25	jimoh	jimoh	PROPN
gujaf-105	73	26	,	,	PUNCT
gujaf-105	73	27	john	john	PROPN
gujaf-105	73	28	a.	a.	PROPN
gujaf-105	73	29	attah	attah	PROPN
gujaf-105	74	1	33	33	NUM
gujaf-105	74	2	effect	effect	NOUN
gujaf-105	74	3	of	of	ADP
gujaf-105	74	4	financial	financial	ADJ
gujaf-105	74	5	leverage	leverage	NOUN
gujaf-105	74	6	on	on	ADP
gujaf-105	74	7	stock	stock	NOUN
gujaf-105	74	8	returns	return	NOUN
gujaf-105	74	9	of	of	ADP
gujaf-105	74	10	listed	list	VERB
gujaf-105	74	11	companies	company	NOUN
gujaf-105	74	12	in	in	ADP
gujaf-105	74	13	nigeria	nigeria	PROPN
gujaf-105	74	14	capital	capital	PROPN
gujaf-105	74	15	market	market	PROPN
gujaf-105	74	16	abdulrahman	abdulrahman	PROPN
gujaf-105	74	17	abubakar	abubakar	PROPN
gujaf-105	74	18	,	,	PUNCT
gujaf-105	74	19	prof	prof	PROPN
gujaf-105	74	20	.	.	PUNCT
gujaf-105	75	1	ahmad	ahmad	PROPN
gujaf-105	75	2	bello	bello	PROPN
gujaf-105	75	3	,	,	PUNCT
gujaf-105	75	4	prof	prof	PROPN
gujaf-105	75	5	.	.	PUNCT
gujaf-105	75	6	s.	s.	PROPN
gujaf-105	75	7	a.	a.	PROPN
gujaf-105	75	8	abdullahi	abdullahi	PROPN
gujaf-105	75	9	,	,	PUNCT
gujaf-105	75	10	dr	dr	PROPN
gujaf-105	75	11	.	.	PROPN
gujaf-105	75	12	m.	m.	PROPN
gujaf-105	75	13	d.	d.	PROPN
gujaf-105	75	14	tahir	tahir	PROPN
gujaf-105	75	15	45	45	NUM
gujaf-105	75	16	efficiency	efficiency	NOUN
gujaf-105	75	17	of	of	ADP
gujaf-105	75	18	deposit	deposit	NOUN
gujaf-105	75	19	money	money	NOUN
gujaf-105	75	20	banks	bank	NOUN
gujaf-105	75	21	in	in	ADP
gujaf-105	75	22	nigeria	nigeria	PROPN
gujaf-105	75	23	:	:	PUNCT
gujaf-105	75	24	data	datum	NOUN
gujaf-105	75	25	envelopment	envelopment	ADJ
gujaf-105	75	26	analysis	analysis	NOUN
gujaf-105	75	27	approach	approach	NOUN
gujaf-105	75	28	mayowa	mayowa	PROPN
gujaf-105	75	29	gabriel	gabriel	PROPN
gujaf-105	75	30	ajao	ajao	PROPN
gujaf-105	75	31	,	,	PUNCT
gujaf-105	75	32	phd	phd	NOUN
gujaf-105	75	33	,	,	PUNCT
gujaf-105	75	34	lucky	lucky	ADJ
gujaf-105	75	35	charity	charity	NOUN
gujaf-105	75	36	omoregie	omoregie	PROPN
gujaf-105	75	37	,	,	PUNCT
gujaf-105	75	38	phd	phd	NOUN
gujaf-105	75	39	57	57	NUM
gujaf-105	75	40	credit	credit	NOUN
gujaf-105	75	41	appraisal	appraisal	NOUN
gujaf-105	75	42	,	,	PUNCT
gujaf-105	75	43	collection	collection	NOUN
gujaf-105	75	44	policy	policy	NOUN
gujaf-105	75	45	and	and	CCONJ
gujaf-105	75	46	loan	loan	NOUN
gujaf-105	75	47	performance	performance	NOUN
gujaf-105	75	48	of	of	ADP
gujaf-105	75	49	microfinance	microfinance	NOUN
gujaf-105	75	50	banks	bank	NOUN
gujaf-105	75	51	in	in	ADP
gujaf-105	75	52	kwara	kwara	PROPN
gujaf-105	75	53	state	state	PROPN
gujaf-105	75	54	,	,	PUNCT
gujaf-105	75	55	nigeria	nigeria	PROPN
gujaf-105	75	56	lukman	lukman	PROPN
gujaf-105	75	57	a.	a.	PROPN
gujaf-105	75	58	o.	o.	PROPN
gujaf-105	75	59	abdulrauf	abdulrauf	PROPN
gujaf-105	75	60	69	69	NUM
gujaf-105	75	61	environmental	environmental	ADJ
gujaf-105	75	62	sustainability	sustainability	NOUN
gujaf-105	75	63	disclosure	disclosure	NOUN
gujaf-105	75	64	and	and	CCONJ
gujaf-105	75	65	market	market	NOUN
gujaf-105	75	66	value	value	NOUN
gujaf-105	75	67	of	of	ADP
gujaf-105	75	68	listed	list	VERB
gujaf-105	75	69	oil	oil	NOUN
gujaf-105	75	70	and	and	CCONJ
gujaf-105	75	71	gas	gas	NOUN
gujaf-105	75	72	firms	firm	NOUN
gujaf-105	75	73	in	in	ADP
gujaf-105	75	74	nigeria	nigeria	PROPN
gujaf-105	75	75	munir	munir	PROPN
gujaf-105	75	76	aliyu	aliyu	PROPN
gujaf-105	75	77	saleh	saleh	PROPN
gujaf-105	75	78	,	,	PUNCT
gujaf-105	75	79	sirajo	sirajo	PROPN
gujaf-105	75	80	bappah	bappah	PROPN
gujaf-105	75	81	,	,	PUNCT
gujaf-105	75	82	prof	prof	PROPN
gujaf-105	75	83	.	.	PUNCT
gujaf-105	76	1	gbegi	gbegi	PROPN
gujaf-105	76	2	daniel	daniel	PROPN
gujaf-105	76	3	orsaa	orsaa	PROPN
gujaf-105	76	4	,	,	PUNCT
gujaf-105	76	5	ibrahim	ibrahim	PROPN
gujaf-105	76	6	adamu	adamu	PROPN
gujaf-105	76	7	saleh	saleh	PROPN
gujaf-105	76	8	phd	phd	PROPN
gujaf-105	76	9	81	81	NUM
gujaf-105	76	10	audit	audit	NOUN
gujaf-105	76	11	quality	quality	NOUN
gujaf-105	76	12	,	,	PUNCT
gujaf-105	76	13	tenure	tenure	NOUN
gujaf-105	76	14	and	and	CCONJ
gujaf-105	76	15	real	real	ADJ
gujaf-105	76	16	earnings	earning	NOUN
gujaf-105	76	17	management	management	NOUN
gujaf-105	76	18	of	of	ADP
gujaf-105	76	19	listed	list	VERB
gujaf-105	76	20	nonfinancial	nonfinancial	ADJ
gujaf-105	76	21	firms	firm	NOUN
gujaf-105	76	22	in	in	ADP
gujaf-105	76	23	nigeria	nigeria	PROPN
gujaf-105	76	24	ahmed	ahmed	PROPN
gujaf-105	76	25	mohammed	mohammed	PROPN
gujaf-105	76	26	,	,	PUNCT
gujaf-105	76	27	ademu	ademu	PROPN
gujaf-105	76	28	yahaya	yahaya	PROPN
gujaf-105	76	29	,	,	PUNCT
gujaf-105	76	30	musa	musa	PROPN
gujaf-105	76	31	zakariya	zakariya	PROPN
gujaf-105	76	32	95	95	NUM
gujaf-105	76	33	effect	effect	NOUN
gujaf-105	76	34	of	of	ADP
gujaf-105	76	35	ceo	ceo	NOUN
gujaf-105	76	36	pay	pay	NOUN
gujaf-105	76	37	and	and	CCONJ
gujaf-105	76	38	ceo	ceo	NOUN
gujaf-105	76	39	power	power	NOUN
gujaf-105	76	40	on	on	ADP
gujaf-105	76	41	risk	risk	NOUN
gujaf-105	76	42	-	-	PUNCT
gujaf-105	76	43	taking	taking	NOUN
gujaf-105	76	44	of	of	ADP
gujaf-105	76	45	listed	list	VERB
gujaf-105	76	46	deposit	deposit	NOUN
gujaf-105	76	47	money	money	NOUN
gujaf-105	76	48	banks	bank	NOUN
gujaf-105	76	49	in	in	ADP
gujaf-105	76	50	nigeria	nigeria	PROPN
gujaf-105	76	51	ismaila	ismaila	PROPN
gujaf-105	76	52	yusuf	yusuf	PROPN
gujaf-105	76	53	,	,	PUNCT
gujaf-105	76	54	dr	dr	PROPN
gujaf-105	76	55	.	.	PROPN
gujaf-105	76	56	salisu	salisu	PROPN
gujaf-105	76	57	abubakar	abubakar	PROPN
gujaf-105	76	58	,	,	PUNCT
gujaf-105	76	59	dr	dr	PROPN
gujaf-105	76	60	.	.	PROPN
gujaf-105	76	61	idris	idris	PROPN
gujaf-105	76	62	ahmed	ahmed	PROPN
gujaf-105	76	63	aliyu	aliyu	PROPN
gujaf-105	76	64	,	,	PUNCT
gujaf-105	76	65	dr	dr	PROPN
gujaf-105	76	66	.	.	PROPN
gujaf-105	76	67	(	(	PUNCT
gujaf-105	76	68	mrs	mrs	PROPN
gujaf-105	76	69	)	)	PUNCT
gujaf-105	76	70	aneitie	aneitie	PROPN
gujaf-105	76	71	charles	charles	PROPN
gujaf-105	76	72	dikki	dikki	PROPN
gujaf-105	76	73	104	104	NUM
gujaf-105	76	74	nexus	nexus	NOUN
gujaf-105	76	75	between	between	ADP
gujaf-105	76	76	taxation	taxation	NOUN
gujaf-105	76	77	and	and	CCONJ
gujaf-105	76	78	foreign	foreign	ADJ
gujaf-105	76	79	direct	direct	ADJ
gujaf-105	76	80	investment	investment	NOUN
gujaf-105	76	81	in	in	ADP
gujaf-105	76	82	nigeria	nigeria	PROPN
gujaf-105	76	83	daniel	daniel	PROPN
gujaf-105	76	84	ayegbeni	ayegbeni	PROPN
gujaf-105	76	85	ulokoaga	ulokoaga	PROPN
gujaf-105	76	86	,	,	PUNCT
gujaf-105	76	87	esther	esther	PROPN
gujaf-105	76	88	ikavbo	ikavbo	PROPN
gujaf-105	76	89	evbayiro	evbayiro	NOUN
gujaf-105	76	90	-	-	PUNCT
gujaf-105	76	91	osagie	osagie	NOUN
gujaf-105	76	92	(	(	PUNCT
gujaf-105	76	93	mrs	mrs	PROPN
gujaf-105	76	94	)	)	PUNCT
gujaf-105	76	95	,	,	PUNCT
gujaf-105	76	96	ph	ph	PROPN
gujaf-105	76	97	.	.	PROPN
gujaf-105	76	98	d	d	PROPN
gujaf-105	76	99	115	115	NUM
gujaf-105	76	100	working	working	NOUN
gujaf-105	76	101	capital	capital	NOUN
gujaf-105	76	102	management	management	NOUN
gujaf-105	76	103	and	and	CCONJ
gujaf-105	76	104	profitability	profitability	NOUN
gujaf-105	76	105	of	of	ADP
gujaf-105	76	106	listed	list	VERB
gujaf-105	76	107	consumer	consumer	NOUN
gujaf-105	76	108	and	and	CCONJ
gujaf-105	76	109	industrial	industrial	ADJ
gujaf-105	76	110	goods	good	NOUN
gujaf-105	76	111	companies	company	NOUN
gujaf-105	76	112	in	in	ADP
gujaf-105	76	113	nigeria	nigeria	PROPN
gujaf-105	76	114	kwasau	kwasau	PROPN
gujaf-105	76	115	ntyak	ntyak	PROPN
gujaf-105	76	116	leah	leah	PROPN
gujaf-105	76	117	,	,	PUNCT
gujaf-105	76	118	samuel	samuel	PROPN
gujaf-105	76	119	eniola	eniola	PROPN
gujaf-105	76	120	agbi	agbi	PROPN
gujaf-105	76	121	phd	phd	PROPN
gujaf-105	76	122	,	,	PUNCT
gujaf-105	76	123	lateef	lateef	PROPN
gujaf-105	76	124	olumide	olumide	PROPN
gujaf-105	76	125	mustapha	mustapha	PROPN
gujaf-105	76	126	phd	phd	PROPN
gujaf-105	76	127	125	125	NUM
gujaf-105	76	128	value	value	NOUN
gujaf-105	76	129	relevance	relevance	NOUN
gujaf-105	76	130	of	of	ADP
gujaf-105	76	131	earnings	earning	NOUN
gujaf-105	76	132	and	and	CCONJ
gujaf-105	76	133	book	book	NOUN
gujaf-105	76	134	value	value	NOUN
gujaf-105	76	135	:	:	PUNCT
gujaf-105	76	136	a	a	DET
gujaf-105	76	137	comparative	comparative	ADJ
gujaf-105	76	138	analysis	analysis	NOUN
gujaf-105	76	139	between	between	ADP
gujaf-105	76	140	big4	big4	NOUN
gujaf-105	76	141	and	and	CCONJ
gujaf-105	76	142	non	non	ADJ
gujaf-105	76	143	-	-	ADJ
gujaf-105	76	144	big4	big4	ADJ
gujaf-105	76	145	audited	audit	VERB
gujaf-105	76	146	listed	list	VERB
gujaf-105	76	147	firms	firm	NOUN
gujaf-105	76	148	in	in	ADP
gujaf-105	76	149	nigeria	nigeria	PROPN
gujaf-105	76	150	abdu	abdu	PROPN
gujaf-105	76	151	abubakar	abubakar	PROPN
gujaf-105	76	152	,	,	PUNCT
gujaf-105	76	153	ishaya	ishaya	PROPN
gujaf-105	76	154	luka	luka	PROPN
gujaf-105	76	155	chechet	chechet	PROPN
gujaf-105	76	156	phd	phd	PROPN
gujaf-105	76	157	,	,	PUNCT
gujaf-105	76	158	muazu	muazu	ADJ
gujaf-105	76	159	saidu	saidu	PROPN
gujaf-105	76	160	badara	badara	PROPN
gujaf-105	76	161	phd	phd	NOUN
gujaf-105	76	162	,	,	PUNCT
gujaf-105	76	163	yunusa	yunusa	PROPN
gujaf-105	76	164	nasiru	nasiru	PROPN
gujaf-105	76	165	phd	phd	PROPN
gujaf-105	76	166	136	136	NUM
gujaf-105	76	167	ix	ix	ADP
gujaf-105	76	168	value	value	NOUN
gujaf-105	76	169	relevance	relevance	NOUN
gujaf-105	76	170	of	of	ADP
gujaf-105	76	171	international	international	ADJ
gujaf-105	76	172	financial	financial	ADJ
gujaf-105	76	173	reporting	reporting	NOUN
gujaf-105	76	174	standard	standard	NOUN
gujaf-105	76	175	4	4	NUM
gujaf-105	76	176	(	(	PUNCT
gujaf-105	76	177	ifrs	ifrs	NOUN
gujaf-105	76	178	4	4	NUM
gujaf-105	76	179	)	)	PUNCT
gujaf-105	76	180	of	of	ADP
gujaf-105	76	181	listed	list	VERB
gujaf-105	76	182	nigerian	nigerian	ADJ
gujaf-105	76	183	insurance	insurance	NOUN
gujaf-105	76	184	firms	firm	NOUN
gujaf-105	76	185	mariya	mariya	PROPN
gujaf-105	76	186	mohammed	mohammed	PROPN
gujaf-105	76	187	hafiz	hafiz	PROPN
gujaf-105	76	188	,	,	PUNCT
gujaf-105	76	189	muhammad	muhammad	PROPN
gujaf-105	76	190	mustapha	mustapha	PROPN
gujaf-105	76	191	bagudo	bagudo	PROPN
gujaf-105	76	192	phd	phd	PROPN
gujaf-105	76	193	,	,	PUNCT
gujaf-105	76	194	salisu	salisu	ADJ
gujaf-105	76	195	abubakar	abubakar	PROPN
gujaf-105	76	196	phd	phd	NOUN
gujaf-105	76	197	145	145	NUM
gujaf-105	76	198	determinants	determinant	NOUN
gujaf-105	76	199	of	of	ADP
gujaf-105	76	200	audit	audit	NOUN
gujaf-105	76	201	fees	fee	NOUN
gujaf-105	76	202	of	of	ADP
gujaf-105	76	203	listed	list	VERB
gujaf-105	76	204	insurance	insurance	NOUN
gujaf-105	76	205	companies	company	NOUN
gujaf-105	76	206	in	in	ADP
gujaf-105	76	207	nigeria	nigeria	PROPN
gujaf-105	76	208	sagir	sagir	PROPN
gujaf-105	76	209	lawal	lawal	PROPN
gujaf-105	76	210	,	,	PUNCT
gujaf-105	76	211	phd	phd	NOUN
gujaf-105	76	212	,	,	PUNCT
gujaf-105	76	213	mohammed	mohammed	PROPN
gujaf-105	76	214	ibrahim	ibrahim	PROPN
gujaf-105	76	215	,	,	PUNCT
gujaf-105	76	216	phd	phd	NOUN
gujaf-105	76	217	158	158	NUM
gujaf-105	76	218	taxation	taxation	NOUN
gujaf-105	76	219	and	and	CCONJ
gujaf-105	76	220	social	social	ADJ
gujaf-105	76	221	services	service	NOUN
gujaf-105	76	222	:	:	PUNCT
gujaf-105	76	223	evidence	evidence	NOUN
gujaf-105	76	224	from	from	ADP
gujaf-105	76	225	nigeria	nigeria	PROPN
gujaf-105	76	226	adegbite	adegbite	PROPN
gujaf-105	76	227	,	,	PUNCT
gujaf-105	76	228	tajudeen	tajudeen	NOUN
gujaf-105	76	229	adejare	adejare	NOUN
gujaf-105	76	230	,	,	PUNCT
gujaf-105	76	231	phd	phd	NOUN
gujaf-105	76	232	,	,	PUNCT
gujaf-105	76	233	abdussamad	abdussamad	PROPN
gujaf-105	76	234	,	,	PUNCT
gujaf-105	76	235	olarinde	olarinde	VERB
gujaf-105	76	236	171	171	NUM
gujaf-105	76	237	ownership	ownership	NOUN
gujaf-105	76	238	structure	structure	NOUN
gujaf-105	76	239	and	and	CCONJ
gujaf-105	76	240	financial	financial	ADJ
gujaf-105	76	241	performance	performance	NOUN
gujaf-105	76	242	of	of	ADP
gujaf-105	76	243	quoted	quote	VERB
gujaf-105	76	244	mortgage	mortgage	NOUN
gujaf-105	76	245	banks	bank	NOUN
gujaf-105	76	246	in	in	ADP
gujaf-105	76	247	nigeria	nigeria	PROPN
gujaf-105	76	248	awotundun	awotundun	PROPN
gujaf-105	76	249	,	,	PUNCT
gujaf-105	76	250	d.	d.	PROPN
gujaf-105	76	251	a.	a.	PROPN
gujaf-105	76	252	,	,	PUNCT
gujaf-105	76	253	phd	phd	NOUN
gujaf-105	76	254	,	,	PUNCT
gujaf-105	76	255	jinadu	jinadu	ADJ
gujaf-105	76	256	,	,	PUNCT
gujaf-105	76	257	m.	m.	PROPN
gujaf-105	76	258	y.	y.	PROPN
gujaf-105	76	259	b.	b.	PROPN
gujaf-105	76	260	,	,	PUNCT
gujaf-105	76	261	fakunmoju	fakunmoju	PROPN
gujaf-105	76	262	,	,	PUNCT
gujaf-105	76	263	s.	s.	PROPN
gujaf-105	76	264	k.	k.	PROPN
gujaf-105	76	265	,	,	PUNCT
gujaf-105	76	266	phd	phd	PROPN
gujaf-105	76	267	.	.	PROPN
gujaf-105	76	268	183	183	NUM
gujaf-105	76	269	capital	capital	NOUN
gujaf-105	76	270	structure	structure	NOUN
gujaf-105	76	271	and	and	CCONJ
gujaf-105	76	272	profitability	profitability	NOUN
gujaf-105	76	273	of	of	ADP
gujaf-105	76	274	listed	list	VERB
gujaf-105	76	275	deposit	deposit	NOUN
gujaf-105	76	276	money	money	NOUN
gujaf-105	76	277	banks	bank	NOUN
gujaf-105	76	278	in	in	ADP
gujaf-105	76	279	nigeria	nigeria	PROPN
gujaf-105	76	280	rahji	rahji	PROPN
gujaf-105	76	281	ohize	ohize	PROPN
gujaf-105	76	282	ibrahim	ibrahim	PROPN
gujaf-105	76	283	,	,	PUNCT
gujaf-105	76	284	kamaldeen	kamaldeen	VERB
gujaf-105	76	285	ibraheem	ibraheem	PROPN
gujaf-105	76	286	nageri	nageri	PROPN
gujaf-105	76	287	,	,	PUNCT
gujaf-105	76	288	phd	phd	NOUN
gujaf-105	76	289	,	,	PUNCT
gujaf-105	76	290	abdullai	abdullai	NOUN
gujaf-105	76	291	agbaje	agbaje	NOUN
gujaf-105	76	292	salami	salami	NOUN
gujaf-105	76	293	,	,	PUNCT
gujaf-105	76	294	phd	phd	NOUN
gujaf-105	76	295	194	194	NUM
gujaf-105	76	296	1	1	NUM
gujaf-105	76	297	taxation	taxation	NOUN
gujaf-105	76	298	and	and	CCONJ
gujaf-105	76	299	social	social	ADJ
gujaf-105	76	300	services	service	NOUN
gujaf-105	76	301	:	:	PUNCT
gujaf-105	76	302	evidence	evidence	NOUN
gujaf-105	76	303	from	from	ADP
gujaf-105	76	304	nigeria	nigeria	PROPN
gujaf-105	76	305	adegbite	adegbite	PROPN
gujaf-105	76	306	,	,	PUNCT
gujaf-105	76	307	tajudeen	tajudeen	NOUN
gujaf-105	76	308	adejare	adejare	NOUN
gujaf-105	76	309	,	,	PUNCT
gujaf-105	76	310	phd	phd	PROPN
gujaf-105	76	311	.	.	PUNCT
gujaf-105	76	312	department	department	PROPN
gujaf-105	76	313	of	of	ADP
gujaf-105	76	314	accounting	accounting	PROPN
gujaf-105	76	315	,	,	PUNCT
gujaf-105	76	316	alhikmah	alhikmah	PROPN
gujaf-105	76	317	university	university	PROPN
gujaf-105	76	318	,	,	PUNCT
gujaf-105	76	319	ilorin	ilorin	PROPN
gujaf-105	76	320	,	,	PUNCT
gujaf-105	76	321	kwara	kwara	PROPN
gujaf-105	76	322	state	state	PROPN
gujaf-105	76	323	+2348035793148	+2348035793148	PROPN
gujaf-105	76	324	,	,	PUNCT
gujaf-105	76	325	adetajud@yahoo.com	adetajud@yahoo.com	X
gujaf-105	76	326	abdussamad	abdussamad	PROPN
gujaf-105	76	327	,	,	PUNCT
gujaf-105	76	328	olarinde	olarinde	PROPN
gujaf-105	76	329	department	department	PROPN
gujaf-105	76	330	of	of	ADP
gujaf-105	76	331	business	business	PROPN
gujaf-105	76	332	administration	administration	PROPN
gujaf-105	76	333	north	north	PROPN
gujaf-105	76	334	central	central	PROPN
gujaf-105	76	335	university	university	PROPN
gujaf-105	76	336	,	,	PUNCT
gujaf-105	76	337	arizona	arizona	PROPN
gujaf-105	76	338	,	,	PUNCT
gujaf-105	76	339	usa	usa	PROPN
gujaf-105	76	340	.	.	PROPN
gujaf-105	76	341	mokolde.olarinde@gmail.com	mokolde.olarinde@gmail.com	X
gujaf-105	76	342	ariyo	ariyo	NOUN
gujaf-105	76	343	-	-	PUNCT
gujaf-105	76	344	edu	edu	PROPN
gujaf-105	76	345	,	,	PUNCT
gujaf-105	76	346	aminat	aminat	ADJ
gujaf-105	76	347	arike	arike	PROPN
gujaf-105	76	348	department	department	PROPN
gujaf-105	76	349	of	of	ADP
gujaf-105	76	350	accounting	accounting	PROPN
gujaf-105	76	351	alhikmah	alhikmah	PROPN
gujaf-105	76	352	university	university	PROPN
gujaf-105	76	353	,	,	PUNCT
gujaf-105	76	354	ilorin	ilorin	PROPN
gujaf-105	76	355	,	,	PUNCT
gujaf-105	76	356	kwara	kwara	PROPN
gujaf-105	76	357	state	state	PROPN
gujaf-105	76	358	aminat.ariyo@alhikmah.edu.ng	aminat.ariyo@alhikmah.edu.ng	PROPN
gujaf-105	76	359	abstract	abstract	NOUN
gujaf-105	76	360	this	this	DET
gujaf-105	76	361	study	study	NOUN
gujaf-105	76	362	econometrically	econometrically	ADV
gujaf-105	76	363	examined	examine	VERB
gujaf-105	76	364	taxation	taxation	NOUN
gujaf-105	76	365	effect	effect	NOUN
gujaf-105	76	366	on	on	ADP
gujaf-105	76	367	social	social	ADJ
gujaf-105	76	368	services	service	NOUN
gujaf-105	76	369	in	in	ADP
gujaf-105	76	370	which	which	PRON
gujaf-105	76	371	how	how	SCONJ
gujaf-105	76	372	taxation	taxation	NOUN
gujaf-105	76	373	incomes	income	NOUN
gujaf-105	76	374	finance	finance	VERB
gujaf-105	76	375	education	education	NOUN
gujaf-105	76	376	services	service	NOUN
gujaf-105	76	377	were	be	AUX
gujaf-105	76	378	investigated	investigate	VERB
gujaf-105	76	379	.	.	PUNCT
gujaf-105	77	1	data	datum	NOUN
gujaf-105	77	2	were	be	AUX
gujaf-105	77	3	collected	collect	VERB
gujaf-105	77	4	from	from	ADP
gujaf-105	77	5	firs	fir	NOUN
gujaf-105	77	6	bulletin	bulletin	NOUN
gujaf-105	77	7	and	and	CCONJ
gujaf-105	77	8	cbn	cbn	VERB
gujaf-105	77	9	statistical	statistical	ADJ
gujaf-105	77	10	bulletin	bulletin	NOUN
gujaf-105	77	11	covering	cover	VERB
gujaf-105	77	12	1981	1981	NUM
gujaf-105	77	13	to	to	ADP
gujaf-105	77	14	2020	2020	NUM
gujaf-105	77	15	.	.	PUNCT
gujaf-105	78	1	to	to	PART
gujaf-105	78	2	realize	realize	VERB
gujaf-105	78	3	econometric	econometric	ADJ
gujaf-105	78	4	impact	impact	NOUN
gujaf-105	78	5	of	of	ADP
gujaf-105	78	6	taxation	taxation	NOUN
gujaf-105	78	7	on	on	ADP
gujaf-105	78	8	social	social	ADJ
gujaf-105	78	9	services	service	NOUN
gujaf-105	78	10	,	,	PUNCT
gujaf-105	78	11	regression	regression	NOUN
gujaf-105	78	12	model	model	NOUN
gujaf-105	78	13	,	,	PUNCT
gujaf-105	78	14	cointegration	cointegration	NOUN
gujaf-105	78	15	,	,	PUNCT
gujaf-105	78	16	vecm	vecm	NOUN
gujaf-105	78	17	and	and	CCONJ
gujaf-105	78	18	granger	granger	PROPN
gujaf-105	78	19	causality	causality	PROPN
gujaf-105	78	20	wald	wald	PROPN
gujaf-105	78	21	test	test	NOUN
gujaf-105	78	22	were	be	AUX
gujaf-105	78	23	analytically	analytically	ADV
gujaf-105	78	24	engaged	engage	VERB
gujaf-105	78	25	.	.	PUNCT
gujaf-105	79	1	petroleum	petroleum	NOUN
gujaf-105	79	2	profit	profit	NOUN
gujaf-105	79	3	tax	tax	NOUN
gujaf-105	79	4	,	,	PUNCT
gujaf-105	79	5	company	company	NOUN
gujaf-105	79	6	income	income	NOUN
gujaf-105	79	7	tax	tax	NOUN
gujaf-105	79	8	,	,	PUNCT
gujaf-105	79	9	value	value	NOUN
gujaf-105	79	10	added	add	VERB
gujaf-105	79	11	tax	tax	NOUN
gujaf-105	79	12	and	and	CCONJ
gujaf-105	79	13	custom	custom	NOUN
gujaf-105	79	14	and	and	CCONJ
gujaf-105	79	15	excise	excise	NOUN
gujaf-105	79	16	duties	duty	NOUN
gujaf-105	79	17	have	have	VERB
gujaf-105	79	18	positive	positive	ADJ
gujaf-105	79	19	significant	significant	ADJ
gujaf-105	79	20	impact	impact	NOUN
gujaf-105	79	21	on	on	ADP
gujaf-105	79	22	social	social	ADJ
gujaf-105	79	23	services	service	NOUN
gujaf-105	79	24	both	both	CCONJ
gujaf-105	79	25	in	in	ADP
gujaf-105	79	26	the	the	DET
gujaf-105	79	27	short	short	ADJ
gujaf-105	79	28	run	run	NOUN
gujaf-105	79	29	and	and	CCONJ
gujaf-105	79	30	in	in	ADP
gujaf-105	79	31	the	the	DET
gujaf-105	79	32	long	long	ADJ
gujaf-105	79	33	run	run	NOUN
gujaf-105	79	34	in	in	ADP
gujaf-105	79	35	nigeria	nigeria	PROPN
gujaf-105	79	36	.	.	PUNCT
gujaf-105	80	1	it	it	PRON
gujaf-105	80	2	is	be	AUX
gujaf-105	80	3	concluded	conclude	VERB
gujaf-105	80	4	that	that	SCONJ
gujaf-105	80	5	taxation	taxation	NOUN
gujaf-105	80	6	positively	positively	ADV
gujaf-105	80	7	ignited	ignite	VERB
gujaf-105	80	8	education	education	NOUN
gujaf-105	80	9	services	service	NOUN
gujaf-105	80	10	and	and	CCONJ
gujaf-105	80	11	vice	vice	NOUN
gujaf-105	80	12	versa	versa	ADV
gujaf-105	80	13	.	.	PUNCT
gujaf-105	81	1	this	this	PRON
gujaf-105	81	2	displayed	display	VERB
gujaf-105	81	3	bidirectional	bidirectional	ADJ
gujaf-105	81	4	causality	causality	NOUN
gujaf-105	81	5	amid	amid	ADP
gujaf-105	81	6	taxation	taxation	NOUN
gujaf-105	81	7	and	and	CCONJ
gujaf-105	81	8	social	social	ADJ
gujaf-105	81	9	services	service	NOUN
gujaf-105	81	10	.	.	PUNCT
gujaf-105	82	1	also	also	ADV
gujaf-105	82	2	taxation	taxation	NOUN
gujaf-105	82	3	has	have	VERB
gujaf-105	82	4	positive	positive	ADJ
gujaf-105	82	5	significant	significant	ADJ
gujaf-105	82	6	impact	impact	NOUN
gujaf-105	82	7	on	on	ADP
gujaf-105	82	8	education	education	NOUN
gujaf-105	82	9	services	service	NOUN
gujaf-105	82	10	both	both	CCONJ
gujaf-105	82	11	in	in	ADP
gujaf-105	82	12	the	the	DET
gujaf-105	82	13	short	short	ADJ
gujaf-105	82	14	and	and	CCONJ
gujaf-105	82	15	long	long	ADJ
gujaf-105	82	16	run	run	NOUN
gujaf-105	82	17	in	in	ADP
gujaf-105	82	18	nigeria	nigeria	PROPN
gujaf-105	82	19	.	.	PUNCT
gujaf-105	83	1	the	the	DET
gujaf-105	83	2	huge	huge	ADJ
gujaf-105	83	3	revenue	revenue	NOUN
gujaf-105	83	4	earned	earn	VERB
gujaf-105	83	5	by	by	ADP
gujaf-105	83	6	the	the	DET
gujaf-105	83	7	government	government	NOUN
gujaf-105	83	8	through	through	ADP
gujaf-105	83	9	taxation	taxation	NOUN
gujaf-105	83	10	assisted	assist	VERB
gujaf-105	83	11	government	government	NOUN
gujaf-105	83	12	to	to	PART
gujaf-105	83	13	improve	improve	VERB
gujaf-105	83	14	her	her	PRON
gujaf-105	83	15	education	education	NOUN
gujaf-105	83	16	and	and	CCONJ
gujaf-105	83	17	edut	edut	ADJ
gujaf-105	83	18	services	service	NOUN
gujaf-105	83	19	.	.	PUNCT
gujaf-105	84	1	it	it	PRON
gujaf-105	84	2	is	be	AUX
gujaf-105	84	3	recommended	recommend	VERB
gujaf-105	84	4	that	that	SCONJ
gujaf-105	84	5	administration	administration	NOUN
gujaf-105	84	6	of	of	ADP
gujaf-105	84	7	taxes	taxis	NOUN
gujaf-105	84	8	especially	especially	ADV
gujaf-105	84	9	company	company	NOUN
gujaf-105	84	10	income	income	NOUN
gujaf-105	84	11	tax	tax	NOUN
gujaf-105	84	12	and	and	CCONJ
gujaf-105	84	13	customs	custom	NOUN
gujaf-105	84	14	and	and	CCONJ
gujaf-105	84	15	excise	excise	NOUN
gujaf-105	84	16	duties	duty	NOUN
gujaf-105	84	17	should	should	AUX
gujaf-105	84	18	be	be	AUX
gujaf-105	84	19	done	do	VERB
gujaf-105	84	20	in	in	ADP
gujaf-105	84	21	a	a	DET
gujaf-105	84	22	way	way	NOUN
gujaf-105	84	23	that	that	SCONJ
gujaf-105	84	24	collection	collection	NOUN
gujaf-105	84	25	and	and	CCONJ
gujaf-105	84	26	remittance	remittance	NOUN
gujaf-105	84	27	can	can	AUX
gujaf-105	84	28	not	not	PART
gujaf-105	84	29	be	be	AUX
gujaf-105	84	30	evaded	evade	VERB
gujaf-105	84	31	so	so	SCONJ
gujaf-105	84	32	that	that	SCONJ
gujaf-105	84	33	its	its	PRON
gujaf-105	84	34	effectiveness	effectiveness	NOUN
gujaf-105	84	35	will	will	AUX
gujaf-105	84	36	be	be	AUX
gujaf-105	84	37	properly	properly	ADV
gujaf-105	84	38	comprehended	comprehend	VERB
gujaf-105	84	39	in	in	ADP
gujaf-105	84	40	the	the	DET
gujaf-105	84	41	magnitude	magnitude	NOUN
gujaf-105	84	42	of	of	ADP
gujaf-105	84	43	social	social	ADJ
gujaf-105	84	44	services	service	NOUN
gujaf-105	84	45	provision	provision	NOUN
gujaf-105	84	46	.	.	PUNCT
gujaf-105	85	1	keywords	keyword	NOUN
gujaf-105	85	2	:	:	PUNCT
gujaf-105	85	3	social	social	ADJ
gujaf-105	85	4	services	service	NOUN
gujaf-105	85	5	,	,	PUNCT
gujaf-105	85	6	education	education	NOUN
gujaf-105	85	7	,	,	PUNCT
gujaf-105	85	8	financing	financing	NOUN
gujaf-105	85	9	,	,	PUNCT
gujaf-105	85	10	taxation	taxation	NOUN
gujaf-105	85	11	1	1	NUM
gujaf-105	85	12	.	.	PUNCT
gujaf-105	86	1	introduction	introduction	NOUN
gujaf-105	86	2	education	education	NOUN
gujaf-105	86	3	in	in	ADP
gujaf-105	86	4	nigeria	nigeria	PROPN
gujaf-105	86	5	has	have	AUX
gujaf-105	86	6	been	be	AUX
gujaf-105	86	7	a	a	DET
gujaf-105	86	8	great	great	ADJ
gujaf-105	86	9	challenge	challenge	NOUN
gujaf-105	86	10	to	to	ADP
gujaf-105	86	11	both	both	DET
gujaf-105	86	12	the	the	DET
gujaf-105	86	13	government	government	NOUN
gujaf-105	86	14	and	and	CCONJ
gujaf-105	86	15	private	private	ADJ
gujaf-105	86	16	sectors	sector	NOUN
gujaf-105	86	17	in	in	ADP
gujaf-105	86	18	nigeria	nigeria	PROPN
gujaf-105	86	19	.	.	PUNCT
gujaf-105	87	1	most	most	ADJ
gujaf-105	87	2	of	of	ADP
gujaf-105	87	3	the	the	DET
gujaf-105	87	4	building	building	NOUN
gujaf-105	87	5	in	in	ADP
gujaf-105	87	6	nigeria	nigeria	PROPN
gujaf-105	87	7	university	university	PROPN
gujaf-105	87	8	and	and	CCONJ
gujaf-105	87	9	other	other	ADJ
gujaf-105	87	10	sectors	sector	NOUN
gujaf-105	87	11	of	of	ADP
gujaf-105	87	12	education	education	NOUN
gujaf-105	87	13	including	include	VERB
gujaf-105	87	14	both	both	CCONJ
gujaf-105	87	15	infrastructures	infrastructure	NOUN
gujaf-105	87	16	and	and	CCONJ
gujaf-105	87	17	equipment	equipment	NOUN
gujaf-105	87	18	have	have	AUX
gujaf-105	87	19	been	be	AUX
gujaf-105	87	20	experiencing	experience	VERB
gujaf-105	87	21	outdating	outdating	NOUN
gujaf-105	87	22	and	and	CCONJ
gujaf-105	87	23	dilapidation	dilapidation	NOUN
gujaf-105	87	24	.	.	PUNCT
gujaf-105	88	1	the	the	DET
gujaf-105	88	2	nexus	nexus	NOUN
gujaf-105	88	3	amid	amid	ADP
gujaf-105	88	4	taxation	taxation	NOUN
gujaf-105	88	5	and	and	CCONJ
gujaf-105	88	6	education	education	NOUN
gujaf-105	88	7	in	in	ADP
gujaf-105	88	8	nigeria	nigeria	PROPN
gujaf-105	88	9	is	be	AUX
gujaf-105	88	10	not	not	PART
gujaf-105	88	11	disconnected	disconnected	ADJ
gujaf-105	88	12	.	.	PUNCT
gujaf-105	89	1	education	education	NOUN
gujaf-105	89	2	in	in	ADP
gujaf-105	89	3	nigeria	nigeria	PROPN
gujaf-105	89	4	needs	need	VERB
gujaf-105	89	5	exigent	exigent	ADJ
gujaf-105	89	6	financing	financing	NOUN
gujaf-105	89	7	.	.	PUNCT
gujaf-105	90	1	this	this	PRON
gujaf-105	90	2	is	be	AUX
gujaf-105	90	3	pertinent	pertinent	ADJ
gujaf-105	90	4	because	because	SCONJ
gujaf-105	90	5	no	no	DET
gujaf-105	90	6	government	government	NOUN
gujaf-105	90	7	can	can	AUX
gujaf-105	90	8	implement	implement	VERB
gujaf-105	90	9	her	her	PRON
gujaf-105	90	10	functions	function	NOUN
gujaf-105	90	11	effectively	effectively	ADV
gujaf-105	90	12	and	and	CCONJ
gujaf-105	90	13	productively	productively	ADV
gujaf-105	90	14	without	without	ADP
gujaf-105	90	15	suitable	suitable	ADJ
gujaf-105	90	16	financial	financial	ADJ
gujaf-105	90	17	funds	fund	NOUN
gujaf-105	90	18	at	at	ADP
gujaf-105	90	19	her	her	PRON
gujaf-105	90	20	disposal	disposal	NOUN
gujaf-105	90	21	.	.	PUNCT
gujaf-105	91	1	funds	fund	NOUN
gujaf-105	91	2	are	be	AUX
gujaf-105	91	3	needed	need	VERB
gujaf-105	91	4	to	to	PART
gujaf-105	91	5	fulfill	fulfill	VERB
gujaf-105	91	6	righteousness	righteousness	NOUN
gujaf-105	91	7	on	on	ADP
gujaf-105	91	8	both	both	CCONJ
gujaf-105	91	9	academic	academic	ADJ
gujaf-105	91	10	and	and	CCONJ
gujaf-105	91	11	nonacademic	nonacademic	ADJ
gujaf-105	91	12	staff	staff	NOUN
gujaf-105	91	13	,	,	PUNCT
gujaf-105	91	14	maintain	maintain	VERB
gujaf-105	91	15	both	both	PRON
gujaf-105	91	16	academic	academic	ADJ
gujaf-105	91	17	intellectuals	intellectual	NOUN
gujaf-105	91	18	and	and	CCONJ
gujaf-105	91	19	equipment	equipment	NOUN
gujaf-105	91	20	.	.	PUNCT
gujaf-105	92	1	adequate	adequate	ADJ
gujaf-105	92	2	financing	financing	NOUN
gujaf-105	92	3	’s	’s	PART
gujaf-105	92	4	importance	importance	NOUN
gujaf-105	92	5	on	on	ADP
gujaf-105	92	6	education	education	NOUN
gujaf-105	92	7	can	can	AUX
gujaf-105	92	8	not	not	PART
gujaf-105	92	9	be	be	AUX
gujaf-105	92	10	overemphasized	overemphasize	VERB
gujaf-105	92	11	.	.	PUNCT
gujaf-105	93	1	for	for	ADP
gujaf-105	93	2	instance	instance	NOUN
gujaf-105	93	3	,	,	PUNCT
gujaf-105	93	4	in	in	ADP
gujaf-105	93	5	1981	1981	NUM
gujaf-105	93	6	,	,	PUNCT
gujaf-105	93	7	government	government	NOUN
gujaf-105	93	8	of	of	ADP
gujaf-105	93	9	nigeria	nigeria	PROPN
gujaf-105	93	10	spent	spend	VERB
gujaf-105	93	11	0.17	0.17	NUM
gujaf-105	93	12	billon	billon	NOUN
gujaf-105	93	13	to	to	PART
gujaf-105	93	14	revamp	revamp	VERB
gujaf-105	93	15	education	education	NOUN
gujaf-105	93	16	from	from	ADP
gujaf-105	93	17	collapsing	collapse	VERB
gujaf-105	93	18	when	when	SCONJ
gujaf-105	93	19	income	income	NOUN
gujaf-105	93	20	realized	realize	VERB
gujaf-105	93	21	from	from	ADP
gujaf-105	93	22	taxation	taxation	NOUN
gujaf-105	93	23	is	be	AUX
gujaf-105	93	24	4.73	4.73	NUM
gujaf-105	93	25	billion	billion	NUM
gujaf-105	93	26	.	.	PUNCT
gujaf-105	94	1	it	it	PRON
gujaf-105	94	2	was	be	AUX
gujaf-105	94	3	mailto:adetajud@yahoo.com	mailto:adetajud@yahoo.com	X
gujaf-105	94	4	mailto:mokolde.olarinde@gmail.com	mailto:mokolde.olarinde@gmail.com	X
gujaf-105	94	5	mailto:aminat.ariyo@alhikmah.edu.ng	mailto:aminat.ariyo@alhikmah.edu.ng	NOUN
gujaf-105	94	6	2	2	NUM
gujaf-105	94	7	increased	increase	VERB
gujaf-105	94	8	to	to	ADP
gujaf-105	94	9	2.4	2.4	NUM
gujaf-105	94	10	billion	billion	NUM
gujaf-105	94	11	when	when	SCONJ
gujaf-105	94	12	tax	tax	NOUN
gujaf-105	94	13	income	income	NOUN
gujaf-105	94	14	was	be	AUX
gujaf-105	94	15	18.33	18.33	NUM
gujaf-105	94	16	billion	billion	NUM
gujaf-105	94	17	in	in	ADP
gujaf-105	94	18	1990	1990	NUM
gujaf-105	94	19	which	which	PRON
gujaf-105	94	20	displayed	display	VERB
gujaf-105	94	21	243	243	NUM
gujaf-105	94	22	%	%	NOUN
gujaf-105	94	23	increment	increment	NOUN
gujaf-105	94	24	on	on	ADP
gujaf-105	94	25	the	the	DET
gujaf-105	94	26	education	education	NOUN
gujaf-105	94	27	financing	financing	NOUN
gujaf-105	94	28	.	.	PUNCT
gujaf-105	95	1	government	government	NOUN
gujaf-105	95	2	upsurged	upsurge	VERB
gujaf-105	95	3	finance	finance	NOUN
gujaf-105	95	4	on	on	ADP
gujaf-105	95	5	education	education	NOUN
gujaf-105	95	6	to	to	ADP
gujaf-105	95	7	57.96	57.96	NUM
gujaf-105	95	8	billion	billion	NUM
gujaf-105	95	9	in	in	ADP
gujaf-105	95	10	year	year	NOUN
gujaf-105	95	11	2001	2001	NUM
gujaf-105	95	12	when	when	SCONJ
gujaf-105	95	13	realized	realize	VERB
gujaf-105	95	14	903.46	903.46	NUM
gujaf-105	95	15	billion	billion	NUM
gujaf-105	95	16	from	from	ADP
gujaf-105	95	17	taxes	taxis	NOUN
gujaf-105	95	18	.	.	PUNCT
gujaf-105	96	1	this	this	PRON
gujaf-105	96	2	showcased	showcase	VERB
gujaf-105	96	3	2315	2315	NUM
gujaf-105	96	4	%	%	NOUN
gujaf-105	96	5	increment	increment	NOUN
gujaf-105	96	6	compared	compare	VERB
gujaf-105	96	7	to	to	ADP
gujaf-105	96	8	1990	1990	NUM
gujaf-105	96	9	.	.	PUNCT
gujaf-105	97	1	expenditure	expenditure	NOUN
gujaf-105	97	2	of	of	ADP
gujaf-105	97	3	government	government	NOUN
gujaf-105	97	4	on	on	ADP
gujaf-105	97	5	education	education	NOUN
gujaf-105	97	6	further	far	ADV
gujaf-105	97	7	increased	increase	VERB
gujaf-105	97	8	to	to	ADP
gujaf-105	97	9	170.80	170.80	NUM
gujaf-105	97	10	billion	billion	NUM
gujaf-105	97	11	in	in	ADP
gujaf-105	97	12	2010	2010	NUM
gujaf-105	97	13	while	while	SCONJ
gujaf-105	97	14	income	income	NOUN
gujaf-105	97	15	realized	realize	VERB
gujaf-105	97	16	from	from	ADP
gujaf-105	97	17	taxes	taxis	NOUN
gujaf-105	97	18	was	be	AUX
gujaf-105	97	19	increased	increase	VERB
gujaf-105	97	20	to	to	ADP
gujaf-105	97	21	1,907.58	1,907.58	NUM
gujaf-105	97	22	billion	billion	NUM
gujaf-105	97	23	(	(	PUNCT
gujaf-105	97	24	cbn	cbn	PROPN
gujaf-105	97	25	,	,	PUNCT
gujaf-105	97	26	2020	2020	NUM
gujaf-105	97	27	)	)	PUNCT
gujaf-105	97	28	.	.	PUNCT
gujaf-105	98	1	this	this	PRON
gujaf-105	98	2	further	far	ADV
gujaf-105	98	3	explained	explain	VERB
gujaf-105	98	4	the	the	DET
gujaf-105	98	5	efforts	effort	NOUN
gujaf-105	98	6	of	of	ADP
gujaf-105	98	7	government	government	NOUN
gujaf-105	98	8	to	to	PART
gujaf-105	98	9	stabilize	stabilize	VERB
gujaf-105	98	10	education	education	NOUN
gujaf-105	98	11	in	in	ADP
gujaf-105	98	12	nigeria	nigeria	PROPN
gujaf-105	98	13	using	use	VERB
gujaf-105	98	14	taxes	taxis	NOUN
gujaf-105	98	15	income	income	NOUN
gujaf-105	98	16	.	.	PUNCT
gujaf-105	99	1	expenditure	expenditure	NOUN
gujaf-105	99	2	on	on	ADP
gujaf-105	99	3	education	education	NOUN
gujaf-105	99	4	was	be	AUX
gujaf-105	99	5	also	also	ADV
gujaf-105	99	6	skyrocket	skyrocket	ADJ
gujaf-105	99	7	to	to	ADP
gujaf-105	99	8	593.33	593.33	NUM
gujaf-105	99	9	billion	billion	NUM
gujaf-105	99	10	in	in	ADP
gujaf-105	99	11	2019	2019	NUM
gujaf-105	99	12	when	when	SCONJ
gujaf-105	99	13	income	income	NOUN
gujaf-105	99	14	garnered	garner	VERB
gujaf-105	99	15	from	from	ADP
gujaf-105	99	16	all	all	DET
gujaf-105	99	17	taxes	taxis	NOUN
gujaf-105	99	18	was	be	AUX
gujaf-105	99	19	4,725.60	4,725.60	NUM
gujaf-105	99	20	billion	billion	NUM
gujaf-105	99	21	during	during	ADP
gujaf-105	99	22	the	the	DET
gujaf-105	99	23	period	period	NOUN
gujaf-105	99	24	when	when	SCONJ
gujaf-105	99	25	country	country	NOUN
gujaf-105	99	26	experienced	experience	VERB
gujaf-105	99	27	crash	crash	NOUN
gujaf-105	99	28	in	in	ADP
gujaf-105	99	29	price	price	NOUN
gujaf-105	99	30	of	of	ADP
gujaf-105	99	31	crude	crude	ADJ
gujaf-105	99	32	oil	oil	NOUN
gujaf-105	99	33	in	in	ADP
gujaf-105	99	34	world	world	NOUN
gujaf-105	99	35	market	market	NOUN
gujaf-105	99	36	.	.	PUNCT
gujaf-105	100	1	these	these	PRON
gujaf-105	100	2	are	be	AUX
gujaf-105	100	3	financed	finance	VERB
gujaf-105	100	4	with	with	ADP
gujaf-105	100	5	taxation	taxation	NOUN
gujaf-105	100	6	which	which	PRON
gujaf-105	100	7	are	be	AUX
gujaf-105	100	8	forcefully	forcefully	ADV
gujaf-105	100	9	realized	realize	VERB
gujaf-105	100	10	from	from	ADP
gujaf-105	100	11	both	both	CCONJ
gujaf-105	100	12	individual	individual	ADJ
gujaf-105	100	13	and	and	CCONJ
gujaf-105	100	14	private	private	ADJ
gujaf-105	100	15	sector	sector	NOUN
gujaf-105	100	16	through	through	ADP
gujaf-105	100	17	effective	effective	ADJ
gujaf-105	100	18	firs	fir	NOUN
gujaf-105	100	19	.	.	PUNCT
gujaf-105	101	1	according	accord	VERB
gujaf-105	101	2	to	to	ADP
gujaf-105	101	3	adeyemi	adeyemi	ADV
gujaf-105	101	4	(	(	PUNCT
gujaf-105	101	5	2011	2011	NUM
gujaf-105	101	6	)	)	PUNCT
gujaf-105	101	7	education	education	NOUN
gujaf-105	101	8	is	be	AUX
gujaf-105	101	9	financed	finance	VERB
gujaf-105	101	10	in	in	ADP
gujaf-105	101	11	developed	develop	VERB
gujaf-105	101	12	country	country	NOUN
gujaf-105	101	13	by	by	ADP
gujaf-105	101	14	efficient	efficient	ADJ
gujaf-105	101	15	taxation	taxation	NOUN
gujaf-105	101	16	.	.	PUNCT
gujaf-105	102	1	taxation	taxation	NOUN
gujaf-105	102	2	revenue	revenue	NOUN
gujaf-105	102	3	which	which	PRON
gujaf-105	102	4	has	have	AUX
gujaf-105	102	5	replaced	replace	VERB
gujaf-105	102	6	wealth	wealth	NOUN
gujaf-105	102	7	regaling	regale	VERB
gujaf-105	102	8	by	by	ADP
gujaf-105	102	9	government	government	NOUN
gujaf-105	102	10	through	through	ADP
gujaf-105	102	11	crude	crude	ADJ
gujaf-105	102	12	oil	oil	NOUN
gujaf-105	102	13	which	which	PRON
gujaf-105	102	14	invariably	invariably	ADV
gujaf-105	102	15	crashed	crash	VERB
gujaf-105	102	16	globally	globally	ADV
gujaf-105	102	17	.	.	PUNCT
gujaf-105	103	1	despite	despite	SCONJ
gujaf-105	103	2	the	the	DET
gujaf-105	103	3	efforts	effort	NOUN
gujaf-105	103	4	of	of	ADP
gujaf-105	103	5	government	government	NOUN
gujaf-105	103	6	to	to	PART
gujaf-105	103	7	stabilize	stabilize	VERB
gujaf-105	103	8	and	and	CCONJ
gujaf-105	103	9	improve	improve	VERB
gujaf-105	103	10	education	education	NOUN
gujaf-105	103	11	services	service	NOUN
gujaf-105	103	12	with	with	ADP
gujaf-105	103	13	enormous	enormous	ADJ
gujaf-105	103	14	spending	spending	NOUN
gujaf-105	103	15	on	on	ADP
gujaf-105	103	16	education	education	NOUN
gujaf-105	103	17	,	,	PUNCT
gujaf-105	103	18	country	country	NOUN
gujaf-105	103	19	is	be	AUX
gujaf-105	103	20	still	still	ADV
gujaf-105	103	21	battling	battle	VERB
gujaf-105	103	22	with	with	ADP
gujaf-105	103	23	teachers	teacher	NOUN
gujaf-105	103	24	/	/	SYM
gujaf-105	103	25	lecturers	lecturer	NOUN
gujaf-105	103	26	strike	strike	VERB
gujaf-105	103	27	,	,	PUNCT
gujaf-105	103	28	dilapidated	dilapidated	ADJ
gujaf-105	103	29	infrastructures	infrastructure	NOUN
gujaf-105	103	30	,	,	PUNCT
gujaf-105	103	31	low	low	ADJ
gujaf-105	103	32	quality	quality	NOUN
gujaf-105	103	33	education	education	NOUN
gujaf-105	103	34	,	,	PUNCT
gujaf-105	103	35	brain	brain	NOUN
gujaf-105	103	36	drain	drain	NOUN
gujaf-105	103	37	,	,	PUNCT
gujaf-105	103	38	inadequate	inadequate	ADJ
gujaf-105	103	39	qualified	qualified	ADJ
gujaf-105	103	40	lecturers	lecturer	NOUN
gujaf-105	103	41	,	,	PUNCT
gujaf-105	103	42	downplayed	downplay	VERB
gujaf-105	103	43	laboratories	laboratory	NOUN
gujaf-105	103	44	’	'	PUNCT
gujaf-105	103	45	equipment	equipment	NOUN
gujaf-105	103	46	and	and	CCONJ
gujaf-105	103	47	denigration	denigration	NOUN
gujaf-105	103	48	of	of	ADP
gujaf-105	103	49	outputs	output	NOUN
gujaf-105	103	50	.	.	PUNCT
gujaf-105	104	1	the	the	DET
gujaf-105	104	2	question	question	NOUN
gujaf-105	104	3	now	now	ADV
gujaf-105	104	4	is	be	AUX
gujaf-105	104	5	has	have	AUX
gujaf-105	104	6	government	government	NOUN
gujaf-105	104	7	earned	earn	VERB
gujaf-105	104	8	adequate	adequate	ADJ
gujaf-105	104	9	taxes	taxis	NOUN
gujaf-105	104	10	wealth	wealth	NOUN
gujaf-105	104	11	capable	capable	ADJ
gujaf-105	104	12	of	of	ADP
gujaf-105	104	13	financing	finance	VERB
gujaf-105	104	14	education	education	NOUN
gujaf-105	104	15	?	?	PUNCT
gujaf-105	105	1	are	be	AUX
gujaf-105	105	2	the	the	DET
gujaf-105	105	3	wealth	wealth	NOUN
gujaf-105	105	4	realized	realize	VERB
gujaf-105	105	5	from	from	ADP
gujaf-105	105	6	taxation	taxation	NOUN
gujaf-105	105	7	and	and	CCONJ
gujaf-105	105	8	allocated	allocate	VERB
gujaf-105	105	9	for	for	ADP
gujaf-105	105	10	financing	financing	NOUN
gujaf-105	105	11	education	education	NOUN
gujaf-105	105	12	not	not	PART
gujaf-105	105	13	fully	fully	ADV
gujaf-105	105	14	monitored	monitor	VERB
gujaf-105	105	15	?	?	PUNCT
gujaf-105	106	1	this	this	DET
gujaf-105	106	2	study	study	NOUN
gujaf-105	106	3	showcased	showcase	VERB
gujaf-105	106	4	the	the	DET
gujaf-105	106	5	cordial	cordial	ADJ
gujaf-105	106	6	relationship	relationship	NOUN
gujaf-105	106	7	amid	amid	ADP
gujaf-105	106	8	taxation	taxation	NOUN
gujaf-105	106	9	and	and	CCONJ
gujaf-105	106	10	education	education	NOUN
gujaf-105	106	11	financing	financing	NOUN
gujaf-105	106	12	in	in	ADP
gujaf-105	106	13	nigeria	nigeria	PROPN
gujaf-105	106	14	.	.	PUNCT
gujaf-105	107	1	2	2	X
gujaf-105	107	2	.	.	X
gujaf-105	107	3	literature	literature	NOUN
gujaf-105	107	4	review	review	PROPN
gujaf-105	107	5	taxation	taxation	NOUN
gujaf-105	107	6	taxation	taxation	NOUN
gujaf-105	107	7	is	be	AUX
gujaf-105	107	8	considered	consider	VERB
gujaf-105	107	9	as	as	ADP
gujaf-105	107	10	an	an	DET
gujaf-105	107	11	encumbrance	encumbrance	NOUN
gujaf-105	107	12	which	which	PRON
gujaf-105	107	13	inhabitants	inhabitant	NOUN
gujaf-105	107	14	must	must	AUX
gujaf-105	107	15	tolerate	tolerate	VERB
gujaf-105	107	16	to	to	PART
gujaf-105	107	17	manage	manage	VERB
gujaf-105	107	18	his	his	PRON
gujaf-105	107	19	o	o	NOUN
gujaf-105	107	20	government	government	NOUN
gujaf-105	107	21	because	because	SCONJ
gujaf-105	107	22	of	of	ADP
gujaf-105	107	23	the	the	DET
gujaf-105	107	24	fiscal	fiscal	ADJ
gujaf-105	107	25	functions	function	NOUN
gujaf-105	107	26	to	to	ADP
gujaf-105	107	27	displaying	display	VERB
gujaf-105	107	28	in	in	ADP
gujaf-105	107	29	the	the	DET
gujaf-105	107	30	country	country	NOUN
gujaf-105	107	31	.	.	PUNCT
gujaf-105	108	1	taxation	taxation	NOUN
gujaf-105	108	2	is	be	AUX
gujaf-105	108	3	germane	germane	NOUN
gujaf-105	108	4	sources	source	NOUN
gujaf-105	108	5	of	of	ADP
gujaf-105	108	6	revenue	revenue	NOUN
gujaf-105	108	7	influx	influx	NOUN
gujaf-105	108	8	for	for	ADP
gujaf-105	108	9	government	government	NOUN
gujaf-105	108	10	,	,	PUNCT
gujaf-105	108	11	such	such	ADJ
gujaf-105	108	12	revenue	revenue	NOUN
gujaf-105	108	13	are	be	AUX
gujaf-105	108	14	utilised	utilise	VERB
gujaf-105	108	15	to	to	ADP
gujaf-105	108	16	funding	funding	NOUN
gujaf-105	108	17	or	or	CCONJ
gujaf-105	108	18	running	run	VERB
gujaf-105	108	19	public	public	ADJ
gujaf-105	108	20	services	service	NOUN
gujaf-105	108	21	and	and	CCONJ
gujaf-105	108	22	execute	execute	VERB
gujaf-105	108	23	other	other	ADJ
gujaf-105	108	24	social	social	ADJ
gujaf-105	108	25	services	service	NOUN
gujaf-105	108	26	.	.	PUNCT
gujaf-105	109	1	ochiogu	ochiogu	NOUN
gujaf-105	109	2	(	(	PUNCT
gujaf-105	109	3	2004	2004	NUM
gujaf-105	109	4	)	)	PUNCT
gujaf-105	109	5	delineates	delineate	VERB
gujaf-105	109	6	tax	tax	NOUN
gujaf-105	109	7	as	as	ADP
gujaf-105	109	8	an	an	DET
gujaf-105	109	9	imposed	impose	VERB
gujaf-105	109	10	levy	levy	NOUN
gujaf-105	109	11	showers	shower	NOUN
gujaf-105	109	12	on	on	ADP
gujaf-105	109	13	the	the	DET
gujaf-105	109	14	individual	individual	NOUN
gujaf-105	109	15	and	and	CCONJ
gujaf-105	109	16	private/	private/	ADV
gujaf-105	109	17	corporate	corporate	ADJ
gujaf-105	109	18	organization	organization	NOUN
gujaf-105	109	19	.	.	PUNCT
gujaf-105	110	1	it	it	PRON
gujaf-105	110	2	is	be	AUX
gujaf-105	110	3	imperative	imperative	ADJ
gujaf-105	110	4	and	and	CCONJ
gujaf-105	110	5	germane	germane	ADJ
gujaf-105	110	6	source	source	NOUN
gujaf-105	110	7	of	of	ADP
gujaf-105	110	8	intake	intake	NOUN
gujaf-105	110	9	typically	typically	ADV
gujaf-105	110	10	represents	represent	VERB
gujaf-105	110	11	more	more	ADJ
gujaf-105	110	12	than	than	ADP
gujaf-105	110	13	ninety	ninety	NUM
gujaf-105	110	14	percent	percent	NOUN
gujaf-105	110	15	of	of	ADP
gujaf-105	110	16	government	government	NOUN
gujaf-105	110	17	income	income	NOUN
gujaf-105	110	18	(	(	PUNCT
gujaf-105	110	19	adams	adams	PROPN
gujaf-105	110	20	,	,	PUNCT
gujaf-105	110	21	2001	2001	NUM
gujaf-105	110	22	,	,	PUNCT
gujaf-105	110	23	adegbite	adegbite	PROPN
gujaf-105	110	24	&	&	CCONJ
gujaf-105	110	25	azeez	azeez	PROPN
gujaf-105	110	26	,	,	PUNCT
gujaf-105	110	27	2022	2022	NUM
gujaf-105	110	28	)	)	PUNCT
gujaf-105	110	29	.	.	PUNCT
gujaf-105	111	1	it	it	PRON
gujaf-105	111	2	is	be	AUX
gujaf-105	111	3	also	also	ADV
gujaf-105	111	4	referred	refer	VERB
gujaf-105	111	5	to	to	ADP
gujaf-105	111	6	as	as	ADP
gujaf-105	111	7	the	the	DET
gujaf-105	111	8	exhibition	exhibition	NOUN
gujaf-105	111	9	of	of	ADP
gujaf-105	111	10	civil	civil	ADJ
gujaf-105	111	11	responsibilities	responsibility	NOUN
gujaf-105	111	12	as	as	ADP
gujaf-105	111	13	ways	way	NOUN
gujaf-105	111	14	of	of	ADP
gujaf-105	111	15	supporting	support	VERB
gujaf-105	111	16	government	government	NOUN
gujaf-105	111	17	for	for	ADP
gujaf-105	111	18	effective	effective	ADJ
gujaf-105	111	19	provision	provision	NOUN
gujaf-105	111	20	of	of	ADP
gujaf-105	111	21	social	social	ADJ
gujaf-105	111	22	services	service	NOUN
gujaf-105	111	23	such	such	ADJ
gujaf-105	111	24	as	as	ADP
gujaf-105	111	25	education	education	NOUN
gujaf-105	111	26	,	,	PUNCT
gujaf-105	111	27	roads	road	NOUN
gujaf-105	111	28	,	,	PUNCT
gujaf-105	111	29	security	security	NOUN
gujaf-105	111	30	and	and	CCONJ
gujaf-105	111	31	other	other	ADJ
gujaf-105	111	32	social	social	ADJ
gujaf-105	111	33	services	service	NOUN
gujaf-105	111	34	responsibilities	responsibility	NOUN
gujaf-105	111	35	for	for	ADP
gujaf-105	111	36	the	the	DET
gujaf-105	111	37	wellbeing	wellbeing	NOUN
gujaf-105	111	38	of	of	ADP
gujaf-105	111	39	the	the	DET
gujaf-105	111	40	society	society	NOUN
gujaf-105	111	41	.	.	PUNCT
gujaf-105	112	1	taxation	taxation	NOUN
gujaf-105	112	2	is	be	AUX
gujaf-105	112	3	employed	employ	VERB
gujaf-105	112	4	by	by	ADP
gujaf-105	112	5	government	government	NOUN
gujaf-105	112	6	to	to	PART
gujaf-105	112	7	influence	influence	VERB
gujaf-105	112	8	economic	economic	ADJ
gujaf-105	112	9	activities	activity	NOUN
gujaf-105	112	10	positively	positively	ADV
gujaf-105	112	11	or	or	CCONJ
gujaf-105	112	12	negatively	negatively	ADV
gujaf-105	112	13	so	so	SCONJ
gujaf-105	112	14	as	as	SCONJ
gujaf-105	112	15	to	to	PART
gujaf-105	112	16	realize	realize	VERB
gujaf-105	112	17	desired	desire	VERB
gujaf-105	112	18	objectives(adegbite	objectives(adegbite	PROPN
gujaf-105	112	19	,	,	PUNCT
gujaf-105	112	20	2021	2021	NUM
gujaf-105	112	21	)	)	PUNCT
gujaf-105	112	22	.	.	PUNCT
gujaf-105	113	1	therefore	therefore	ADV
gujaf-105	113	2	:	:	PUNCT
gujaf-105	113	3	ho1	ho1	NOUN
gujaf-105	113	4	:	:	PUNCT
gujaf-105	113	5	taxation	taxation	NOUN
gujaf-105	113	6	is	be	AUX
gujaf-105	113	7	indispensable	indispensable	ADJ
gujaf-105	113	8	to	to	ADP
gujaf-105	113	9	social	social	ADJ
gujaf-105	113	10	services	service	NOUN
gujaf-105	113	11	provision	provision	NOUN
gujaf-105	113	12	in	in	ADP
gujaf-105	113	13	nigeria	nigeria	PROPN
gujaf-105	113	14	social	social	ADJ
gujaf-105	113	15	services	service	NOUN
gujaf-105	113	16	and	and	CCONJ
gujaf-105	113	17	education	education	NOUN
gujaf-105	113	18	social	social	ADJ
gujaf-105	113	19	services	service	NOUN
gujaf-105	113	20	are	be	AUX
gujaf-105	113	21	the	the	DET
gujaf-105	113	22	cumulative	cumulative	NOUN
gujaf-105	113	23	of	of	ADP
gujaf-105	113	24	social	social	ADJ
gujaf-105	113	25	amenities	amenity	NOUN
gujaf-105	113	26	and	and	CCONJ
gujaf-105	113	27	facilities	facility	NOUN
gujaf-105	113	28	such	such	ADJ
gujaf-105	113	29	as	as	ADP
gujaf-105	113	30	education	education	NOUN
gujaf-105	113	31	,	,	PUNCT
gujaf-105	113	32	health	health	NOUN
gujaf-105	113	33	,	,	PUNCT
gujaf-105	113	34	defense	defense	NOUN
gujaf-105	113	35	,	,	PUNCT
gujaf-105	113	36	transportation	transportation	NOUN
gujaf-105	113	37	and	and	CCONJ
gujaf-105	113	38	other	other	ADJ
gujaf-105	113	39	public	public	ADJ
gujaf-105	113	40	goods	good	NOUN
gujaf-105	113	41	which	which	PRON
gujaf-105	113	42	are	be	AUX
gujaf-105	113	43	provided	provide	VERB
gujaf-105	113	44	for	for	ADP
gujaf-105	113	45	the	the	DET
gujaf-105	113	46	enhancement	enhancement	NOUN
gujaf-105	113	47	and	and	CCONJ
gujaf-105	113	48	stabilization	stabilization	NOUN
gujaf-105	113	49	of	of	ADP
gujaf-105	113	50	citizenry	citizenry	NOUN
gujaf-105	113	51	.	.	PUNCT
gujaf-105	114	1	the	the	DET
gujaf-105	114	2	services	service	NOUN
gujaf-105	114	3	could	could	AUX
gujaf-105	114	4	be	be	AUX
gujaf-105	114	5	in	in	ADP
gujaf-105	114	6	the	the	DET
gujaf-105	114	7	form	form	NOUN
gujaf-105	114	8	of	of	ADP
gujaf-105	114	9	education	education	NOUN
gujaf-105	114	10	services	service	NOUN
gujaf-105	114	11	facilities	facility	NOUN
gujaf-105	114	12	such	such	ADJ
gujaf-105	114	13	as	as	ADP
gujaf-105	114	14	health	health	NOUN
gujaf-105	114	15	,	,	PUNCT
gujaf-105	114	16	transportation	transportation	NOUN
gujaf-105	114	17	,	,	PUNCT
gujaf-105	114	18	good	good	ADJ
gujaf-105	114	19	roads	road	NOUN
gujaf-105	114	20	,	,	PUNCT
gujaf-105	114	21	water	water	NOUN
gujaf-105	114	22	provision	provision	NOUN
gujaf-105	114	23	,	,	PUNCT
gujaf-105	114	24	qualified	qualified	ADJ
gujaf-105	114	25	teachers	teacher	NOUN
gujaf-105	114	26	and	and	CCONJ
gujaf-105	114	27	other	other	ADJ
gujaf-105	114	28	education	education	NOUN
gujaf-105	114	29	facilities	facility	NOUN
gujaf-105	114	30	provision	provision	NOUN
gujaf-105	114	31	.	.	PUNCT
gujaf-105	115	1	the	the	DET
gujaf-105	115	2	reasonable	reasonable	ADJ
gujaf-105	115	3	economic	economic	ADJ
gujaf-105	115	4	plans	plan	NOUN
gujaf-105	115	5	are	be	AUX
gujaf-105	115	6	to	to	PART
gujaf-105	115	7	upsurge	upsurge	VERB
gujaf-105	115	8	economic	economic	ADJ
gujaf-105	115	9	growth	growth	NOUN
gujaf-105	115	10	through	through	ADP
gujaf-105	115	11	education	education	NOUN
gujaf-105	115	12	which	which	PRON
gujaf-105	115	13	is	be	AUX
gujaf-105	115	14	the	the	DET
gujaf-105	115	15	paramount	paramount	ADJ
gujaf-105	115	16	subsets	subset	NOUN
gujaf-105	115	17	of	of	ADP
gujaf-105	115	18	social	social	ADJ
gujaf-105	115	19	services	service	NOUN
gujaf-105	115	20	.	.	PUNCT
gujaf-105	116	1	these	these	DET
gujaf-105	116	2	services	service	NOUN
gujaf-105	116	3	enhance	enhance	VERB
gujaf-105	116	4	per	per	ADP
gujaf-105	116	5	capita	capita	X
gujaf-105	116	6	income	income	NOUN
gujaf-105	116	7	which	which	PRON
gujaf-105	116	8	invariably	invariably	ADV
gujaf-105	116	9	surge	surge	VERB
gujaf-105	116	10	up	up	ADP
gujaf-105	116	11	standard	standard	NOUN
gujaf-105	116	12	of	of	ADP
gujaf-105	116	13	living	living	NOUN
gujaf-105	116	14	.	.	PUNCT
gujaf-105	117	1	education	education	NOUN
gujaf-105	117	2	services	service	NOUN
gujaf-105	117	3	facilitate	facilitate	VERB
gujaf-105	117	4	and	and	CCONJ
gujaf-105	117	5	accelerate	accelerate	VERB
gujaf-105	117	6	the	the	DET
gujaf-105	117	7	existence	existence	NOUN
gujaf-105	117	8	of	of	ADP
gujaf-105	117	9	social	social	ADJ
gujaf-105	117	10	,	,	PUNCT
gujaf-105	117	11	physical	physical	ADJ
gujaf-105	117	12	,	,	PUNCT
gujaf-105	117	13	and	and	CCONJ
gujaf-105	117	14	economic	economic	ADJ
gujaf-105	117	15	structures	structure	NOUN
gujaf-105	117	16	.	.	PUNCT
gujaf-105	118	1	if	if	SCONJ
gujaf-105	118	2	the	the	DET
gujaf-105	118	3	populace	populace	NOUN
gujaf-105	118	4	are	be	AUX
gujaf-105	118	5	not	not	PART
gujaf-105	118	6	deprived	deprive	VERB
gujaf-105	118	7	of	of	ADP
gujaf-105	118	8	these	these	DET
gujaf-105	118	9	services	service	NOUN
gujaf-105	118	10	,	,	PUNCT
gujaf-105	118	11	development	development	NOUN
gujaf-105	118	12	of	of	ADP
gujaf-105	118	13	such	such	ADJ
gujaf-105	118	14	country	country	NOUN
gujaf-105	118	15	are	be	AUX
gujaf-105	118	16	absolutely	absolutely	ADV
gujaf-105	118	17	possible	possible	ADJ
gujaf-105	118	18	.	.	PUNCT
gujaf-105	119	1	education	education	NOUN
gujaf-105	119	2	services	service	NOUN
gujaf-105	119	3	are	be	AUX
gujaf-105	119	4	seen	see	VERB
gujaf-105	119	5	generally	generally	ADV
gujaf-105	119	6	as	as	ADP
gujaf-105	119	7	basic	basic	ADJ
gujaf-105	119	8	and	and	CCONJ
gujaf-105	119	9	essential	essential	ADJ
gujaf-105	119	10	services	service	NOUN
gujaf-105	119	11	that	that	PRON
gujaf-105	119	12	must	must	AUX
gujaf-105	119	13	be	be	AUX
gujaf-105	119	14	available	available	ADJ
gujaf-105	119	15	for	for	ADP
gujaf-105	119	16	development	development	NOUN
gujaf-105	119	17	of	of	ADP
gujaf-105	119	18	both	both	DET
gujaf-105	119	19	human	human	ADJ
gujaf-105	119	20	and	and	CCONJ
gujaf-105	119	21	economy	economy	NOUN
gujaf-105	119	22	.	.	PUNCT
gujaf-105	120	1	the	the	DET
gujaf-105	120	2	physical	physical	ADJ
gujaf-105	120	3	structures	structure	NOUN
gujaf-105	120	4	necessary	necessary	ADJ
gujaf-105	120	5	3	3	NUM
gujaf-105	120	6	for	for	ADP
gujaf-105	120	7	the	the	DET
gujaf-105	120	8	running	running	NOUN
gujaf-105	120	9	of	of	ADP
gujaf-105	120	10	society	society	NOUN
gujaf-105	120	11	can	can	AUX
gujaf-105	120	12	likewise	likewise	ADV
gujaf-105	120	13	be	be	AUX
gujaf-105	120	14	perceived	perceive	VERB
gujaf-105	120	15	as	as	ADP
gujaf-105	120	16	education	education	NOUN
gujaf-105	120	17	services	service	NOUN
gujaf-105	120	18	.	.	PUNCT
gujaf-105	121	1	these	these	PRON
gujaf-105	121	2	are	be	AUX
gujaf-105	121	3	specific	specific	ADJ
gujaf-105	121	4	elements	element	NOUN
gujaf-105	121	5	which	which	PRON
gujaf-105	121	6	function	function	VERB
gujaf-105	121	7	as	as	ADP
gujaf-105	121	8	facilitator	facilitator	NOUN
gujaf-105	121	9	for	for	ADP
gujaf-105	121	10	improvement	improvement	NOUN
gujaf-105	121	11	,	,	PUNCT
gujaf-105	121	12	development	development	NOUN
gujaf-105	121	13	as	as	ADV
gujaf-105	121	14	well	well	ADV
gujaf-105	121	15	as	as	ADP
gujaf-105	121	16	enhancement	enhancement	NOUN
gujaf-105	121	17	in	in	ADP
gujaf-105	121	18	citizens	citizen	NOUN
gujaf-105	121	19	’	’	PART
gujaf-105	121	20	welfare	welfare	NOUN
gujaf-105	121	21	(	(	PUNCT
gujaf-105	121	22	adegbite	adegbite	ADJ
gujaf-105	121	23	,	,	PUNCT
gujaf-105	121	24	2016	2016	NUM
gujaf-105	121	25	)	)	PUNCT
gujaf-105	121	26	.	.	PUNCT
gujaf-105	122	1	this	this	PRON
gujaf-105	122	2	can	can	AUX
gujaf-105	122	3	also	also	ADV
gujaf-105	122	4	unequivocally	unequivocally	ADV
gujaf-105	122	5	be	be	AUX
gujaf-105	122	6	seen	see	VERB
gujaf-105	122	7	as	as	ADP
gujaf-105	122	8	persistent	persistent	ADJ
gujaf-105	122	9	rates	rate	NOUN
gujaf-105	122	10	of	of	ADP
gujaf-105	122	11	income	income	NOUN
gujaf-105	122	12	per	per	ADP
gujaf-105	122	13	capita	capita	NOUN
gujaf-105	122	14	growth	growth	NOUN
gujaf-105	122	15	.	.	PUNCT
gujaf-105	123	1	todaro	todaro	NOUN
gujaf-105	123	2	and	and	CCONJ
gujaf-105	123	3	smith	smith	PROPN
gujaf-105	123	4	(	(	PUNCT
gujaf-105	123	5	2011	2011	NUM
gujaf-105	123	6	)	)	PUNCT
gujaf-105	123	7	in	in	ADP
gujaf-105	123	8	their	their	PRON
gujaf-105	123	9	submission	submission	NOUN
gujaf-105	123	10	,	,	PUNCT
gujaf-105	123	11	education	education	NOUN
gujaf-105	123	12	services	service	NOUN
gujaf-105	123	13	provision	provision	NOUN
gujaf-105	123	14	accelerated	accelerate	VERB
gujaf-105	123	15	and	and	CCONJ
gujaf-105	123	16	facilitated	facilitate	VERB
gujaf-105	123	17	development	development	NOUN
gujaf-105	123	18	of	of	ADP
gujaf-105	123	19	any	any	DET
gujaf-105	123	20	nation	nation	NOUN
gujaf-105	123	21	and	and	CCONJ
gujaf-105	123	22	also	also	ADV
gujaf-105	123	23	upsurge	upsurge	VERB
gujaf-105	123	24	both	both	CCONJ
gujaf-105	123	25	material	material	NOUN
gujaf-105	123	26	and	and	CCONJ
gujaf-105	123	27	human	human	ADJ
gujaf-105	123	28	resources	resource	NOUN
gujaf-105	123	29	which	which	PRON
gujaf-105	123	30	ultimately	ultimately	ADV
gujaf-105	123	31	enhance	enhance	VERB
gujaf-105	123	32	economic	economic	ADJ
gujaf-105	123	33	development	development	NOUN
gujaf-105	123	34	.	.	PUNCT
gujaf-105	124	1	it	it	PRON
gujaf-105	124	2	is	be	AUX
gujaf-105	124	3	hypothesized	hypothesize	VERB
gujaf-105	125	1	that	that	SCONJ
gujaf-105	125	2	:	:	PUNCT
gujaf-105	125	3	ho2	ho2	NOUN
gujaf-105	125	4	:	:	PUNCT
gujaf-105	125	5	taxation	taxation	NOUN
gujaf-105	125	6	enhances	enhance	VERB
gujaf-105	125	7	education	education	NOUN
gujaf-105	125	8	services	service	NOUN
gujaf-105	125	9	financing	finance	VERB
gujaf-105	125	10	favourably	favourably	ADV
gujaf-105	125	11	in	in	ADP
gujaf-105	125	12	nigeria	nigeria	PROPN
gujaf-105	125	13	theoretical	theoretical	ADJ
gujaf-105	125	14	review	review	NOUN
gujaf-105	125	15	as	as	ADP
gujaf-105	125	16	the	the	DET
gujaf-105	125	17	world	world	NOUN
gujaf-105	125	18	economy	economy	NOUN
gujaf-105	125	19	swings	swing	NOUN
gujaf-105	125	20	towards	towards	ADP
gujaf-105	125	21	more	more	ADJ
gujaf-105	125	22	information	information	NOUN
gujaf-105	125	23	based	base	VERB
gujaf-105	125	24	sectors	sector	NOUN
gujaf-105	125	25	.	.	PUNCT
gujaf-105	126	1	human	human	ADJ
gujaf-105	126	2	capital	capital	NOUN
gujaf-105	126	3	and	and	CCONJ
gujaf-105	126	4	skills	skill	NOUN
gujaf-105	126	5	development	development	NOUN
gujaf-105	126	6	becomes	become	VERB
gujaf-105	126	7	a	a	DET
gujaf-105	126	8	pertinent	pertinent	ADJ
gujaf-105	126	9	issue	issue	NOUN
gujaf-105	126	10	for	for	ADP
gujaf-105	126	11	practitioners	practitioner	NOUN
gujaf-105	126	12	and	and	CCONJ
gujaf-105	126	13	policy	policy	NOUN
gujaf-105	126	14	makers	maker	NOUN
gujaf-105	126	15	involved	involve	VERB
gujaf-105	126	16	in	in	ADP
gujaf-105	126	17	economic	economic	ADJ
gujaf-105	126	18	development	development	NOUN
gujaf-105	126	19	,	,	PUNCT
gujaf-105	126	20	both	both	CCONJ
gujaf-105	126	21	at	at	ADP
gujaf-105	126	22	regional	regional	ADJ
gujaf-105	126	23	and	and	CCONJ
gujaf-105	126	24	national	national	ADJ
gujaf-105	126	25	levels	level	NOUN
gujaf-105	126	26	(	(	PUNCT
gujaf-105	126	27	jacobs	jacobs	PROPN
gujaf-105	126	28	,	,	PUNCT
gujaf-105	126	29	2007	2007	NUM
gujaf-105	126	30	)	)	PUNCT
gujaf-105	126	31	.	.	PUNCT
gujaf-105	127	1	however	however	ADV
gujaf-105	127	2	,	,	PUNCT
gujaf-105	127	3	the	the	DET
gujaf-105	127	4	effects	effect	NOUN
gujaf-105	127	5	of	of	ADP
gujaf-105	127	6	vocational	vocational	ADJ
gujaf-105	127	7	and	and	CCONJ
gujaf-105	127	8	educational	educational	ADJ
gujaf-105	127	9	training	training	NOUN
gujaf-105	127	10	activities	activity	NOUN
gujaf-105	127	11	exercise	exercise	VERB
gujaf-105	127	12	upon	upon	SCONJ
gujaf-105	127	13	changing	change	VERB
gujaf-105	127	14	regional	regional	ADJ
gujaf-105	127	15	and	and	CCONJ
gujaf-105	127	16	national	national	ADJ
gujaf-105	127	17	economies	economy	NOUN
gujaf-105	127	18	becomes	become	VERB
gujaf-105	127	19	less	less	ADJ
gujaf-105	127	20	than	than	SCONJ
gujaf-105	127	21	thoroughly	thoroughly	ADV
gujaf-105	127	22	analyzed	analyze	VERB
gujaf-105	127	23	and	and	CCONJ
gujaf-105	127	24	explained	explain	VERB
gujaf-105	127	25	.	.	PUNCT
gujaf-105	128	1	since	since	SCONJ
gujaf-105	128	2	the	the	DET
gujaf-105	128	3	existence	existence	NOUN
gujaf-105	128	4	of	of	ADP
gujaf-105	128	5	theory	theory	NOUN
gujaf-105	128	6	of	of	ADP
gujaf-105	128	7	human	human	ADJ
gujaf-105	128	8	capital	capital	NOUN
gujaf-105	128	9	in	in	ADP
gujaf-105	128	10	1960s	1960s	NUM
gujaf-105	128	11	,	,	PUNCT
gujaf-105	128	12	numerous	numerous	ADJ
gujaf-105	128	13	of	of	ADP
gujaf-105	128	14	researchers	researcher	NOUN
gujaf-105	128	15	have	have	AUX
gujaf-105	128	16	struggled	struggle	VERB
gujaf-105	128	17	to	to	PART
gujaf-105	128	18	discuss	discuss	VERB
gujaf-105	128	19	the	the	DET
gujaf-105	128	20	related	related	ADJ
gujaf-105	128	21	issues	issue	NOUN
gujaf-105	128	22	.	.	PUNCT
gujaf-105	129	1	the	the	DET
gujaf-105	129	2	theory	theory	NOUN
gujaf-105	129	3	of	of	ADP
gujaf-105	129	4	human	human	ADJ
gujaf-105	129	5	capital	capital	NOUN
gujaf-105	129	6	perceive	perceive	NOUN
gujaf-105	129	7	training	training	NOUN
gujaf-105	129	8	and	and	CCONJ
gujaf-105	129	9	schooling	schooling	NOUN
gujaf-105	129	10	as	as	ADP
gujaf-105	129	11	investment	investment	NOUN
gujaf-105	129	12	in	in	ADP
gujaf-105	129	13	competences	competence	NOUN
gujaf-105	129	14	and	and	CCONJ
gujaf-105	129	15	skills	skill	NOUN
gujaf-105	129	16	.	.	PUNCT
gujaf-105	130	1	it	it	PRON
gujaf-105	130	2	is	be	AUX
gujaf-105	130	3	debated	debate	VERB
gujaf-105	130	4	that	that	SCONJ
gujaf-105	130	5	based	base	VERB
gujaf-105	130	6	on	on	ADP
gujaf-105	130	7	expectation	expectation	NOUN
gujaf-105	130	8	of	of	ADP
gujaf-105	130	9	investment	investment	NOUN
gujaf-105	130	10	returns	return	NOUN
gujaf-105	130	11	,	,	PUNCT
gujaf-105	130	12	training	training	NOUN
gujaf-105	130	13	and	and	CCONJ
gujaf-105	130	14	education	education	NOUN
gujaf-105	130	15	decision	decision	NOUN
gujaf-105	130	16	were	be	AUX
gujaf-105	130	17	made	make	VERB
gujaf-105	130	18	solely	solely	ADV
gujaf-105	130	19	or	or	CCONJ
gujaf-105	130	20	unanimously	unanimously	ADV
gujaf-105	130	21	as	as	SCONJ
gujaf-105	130	22	they	they	PRON
gujaf-105	130	23	receive	receive	VERB
gujaf-105	130	24	as	as	ADP
gujaf-105	130	25	a	a	DET
gujaf-105	130	26	channels	channel	NOUN
gujaf-105	130	27	of	of	ADP
gujaf-105	130	28	boosting	boost	VERB
gujaf-105	130	29	their	their	PRON
gujaf-105	130	30	productivity	productivity	NOUN
gujaf-105	130	31	.	.	PUNCT
gujaf-105	131	1	a	a	DET
gujaf-105	131	2	similar	similar	ADJ
gujaf-105	131	3	aspect	aspect	NOUN
gujaf-105	131	4	of	of	ADP
gujaf-105	131	5	studies	study	NOUN
gujaf-105	131	6	emphases	emphasis	NOUN
gujaf-105	131	7	on	on	ADP
gujaf-105	131	8	the	the	DET
gujaf-105	131	9	interface	interface	NOUN
gujaf-105	131	10	between	between	ADP
gujaf-105	131	11	skills	skill	NOUN
gujaf-105	131	12	/	/	SYM
gujaf-105	131	13	educational	educational	ADJ
gujaf-105	131	14	levels	level	NOUN
gujaf-105	131	15	of	of	ADP
gujaf-105	131	16	the	the	DET
gujaf-105	131	17	employees	employee	NOUN
gujaf-105	131	18	and	and	CCONJ
gujaf-105	131	19	technological	technological	ADJ
gujaf-105	131	20	activities	activity	NOUN
gujaf-105	131	21	measurements	measurement	NOUN
gujaf-105	131	22	.	.	PUNCT
gujaf-105	132	1	with	with	ADP
gujaf-105	132	2	reference	reference	NOUN
gujaf-105	132	3	to	to	ADP
gujaf-105	132	4	this	this	DET
gujaf-105	132	5	theory	theory	NOUN
gujaf-105	132	6	,	,	PUNCT
gujaf-105	132	7	more	more	ADV
gujaf-105	132	8	skilled	skilled	ADJ
gujaf-105	132	9	/educated	/educated	ADJ
gujaf-105	132	10	labor	labor	NOUN
gujaf-105	132	11	force	force	NOUN
gujaf-105	132	12	make	make	VERB
gujaf-105	132	13	it	it	PRON
gujaf-105	132	14	convenient	convenient	ADJ
gujaf-105	132	15	for	for	SCONJ
gujaf-105	132	16	any	any	DET
gujaf-105	132	17	organisation	organisation	NOUN
gujaf-105	132	18	to	to	PART
gujaf-105	132	19	adopt	adopt	VERB
gujaf-105	132	20	and	and	CCONJ
gujaf-105	132	21	actualize	actualize	VERB
gujaf-105	132	22	new	new	ADJ
gujaf-105	132	23	technologies	technology	NOUN
gujaf-105	132	24	,	,	PUNCT
gujaf-105	132	25	thus	thus	ADV
gujaf-105	132	26	reinforce	reinforce	VERB
gujaf-105	132	27	returns	return	NOUN
gujaf-105	132	28	on	on	ADP
gujaf-105	132	29	training	training	NOUN
gujaf-105	132	30	and	and	CCONJ
gujaf-105	132	31	education	education	NOUN
gujaf-105	132	32	.	.	PUNCT
gujaf-105	133	1	this	this	DET
gujaf-105	133	2	theory	theory	NOUN
gujaf-105	133	3	is	be	AUX
gujaf-105	133	4	relevant	relevant	ADJ
gujaf-105	133	5	to	to	ADP
gujaf-105	133	6	this	this	DET
gujaf-105	133	7	studies	study	NOUN
gujaf-105	133	8	because	because	SCONJ
gujaf-105	133	9	human	human	ADJ
gujaf-105	133	10	capital	capital	NOUN
gujaf-105	133	11	which	which	PRON
gujaf-105	133	12	can	can	AUX
gujaf-105	133	13	be	be	AUX
gujaf-105	133	14	derived	derive	VERB
gujaf-105	133	15	from	from	ADP
gujaf-105	133	16	education	education	NOUN
gujaf-105	133	17	and	and	CCONJ
gujaf-105	133	18	training	training	NOUN
gujaf-105	133	19	are	be	AUX
gujaf-105	133	20	the	the	DET
gujaf-105	133	21	responsibilities	responsibility	NOUN
gujaf-105	133	22	of	of	ADP
gujaf-105	133	23	a	a	DET
gujaf-105	133	24	responsible	responsible	ADJ
gujaf-105	133	25	government	government	NOUN
gujaf-105	133	26	.	.	PUNCT
gujaf-105	134	1	therefore	therefore	ADV
gujaf-105	134	2	,	,	PUNCT
gujaf-105	134	3	government	government	NOUN
gujaf-105	134	4	can	can	AUX
gujaf-105	134	5	finance	finance	VERB
gujaf-105	134	6	education	education	NOUN
gujaf-105	134	7	from	from	ADP
gujaf-105	134	8	the	the	DET
gujaf-105	134	9	proceeds	proceed	NOUN
gujaf-105	134	10	of	of	ADP
gujaf-105	134	11	taxation	taxation	NOUN
gujaf-105	134	12	.	.	PUNCT
gujaf-105	135	1	this	this	DET
gujaf-105	135	2	theory	theory	NOUN
gujaf-105	135	3	emphasis	emphasis	NOUN
gujaf-105	135	4	that	that	SCONJ
gujaf-105	135	5	taxation	taxation	NOUN
gujaf-105	135	6	when	when	SCONJ
gujaf-105	135	7	allocates	allocate	VERB
gujaf-105	135	8	it	it	PRON
gujaf-105	135	9	judiciously	judiciously	ADV
gujaf-105	135	10	can	can	AUX
gujaf-105	135	11	finance	finance	VERB
gujaf-105	135	12	education	education	NOUN
gujaf-105	135	13	from	from	ADP
gujaf-105	135	14	primary	primary	ADJ
gujaf-105	135	15	schools	school	NOUN
gujaf-105	135	16	to	to	ADP
gujaf-105	135	17	tertiary	tertiary	ADJ
gujaf-105	135	18	institutions	institution	NOUN
gujaf-105	135	19	.	.	PUNCT
gujaf-105	136	1	any	any	DET
gujaf-105	136	2	nation	nation	NOUN
gujaf-105	136	3	that	that	PRON
gujaf-105	136	4	spend	spend	VERB
gujaf-105	136	5	extensively	extensively	ADV
gujaf-105	136	6	on	on	ADP
gujaf-105	136	7	empowerment	empowerment	NOUN
gujaf-105	136	8	of	of	ADP
gujaf-105	136	9	her	her	PRON
gujaf-105	136	10	citizens	citizen	NOUN
gujaf-105	136	11	will	will	AUX
gujaf-105	136	12	be	be	AUX
gujaf-105	136	13	developed	develop	VERB
gujaf-105	136	14	in	in	ADP
gujaf-105	136	15	a	a	DET
gujaf-105	136	16	decade	decade	NOUN
gujaf-105	136	17	.	.	PUNCT
gujaf-105	137	1	this	this	DET
gujaf-105	137	2	theory	theory	NOUN
gujaf-105	137	3	further	further	ADJ
gujaf-105	137	4	strengths	strength	NOUN
gujaf-105	137	5	that	that	PRON
gujaf-105	137	6	aggregate	aggregate	VERB
gujaf-105	137	7	impacts	impact	NOUN
gujaf-105	137	8	of	of	ADP
gujaf-105	137	9	education	education	NOUN
gujaf-105	137	10	on	on	ADP
gujaf-105	137	11	any	any	DET
gujaf-105	137	12	country	country	NOUN
gujaf-105	137	13	is	be	AUX
gujaf-105	137	14	growth	growth	NOUN
gujaf-105	137	15	and	and	CCONJ
gujaf-105	137	16	development	development	NOUN
gujaf-105	137	17	.	.	PUNCT
gujaf-105	138	1	theory	theory	NOUN
gujaf-105	138	2	of	of	ADP
gujaf-105	138	3	infrastructure	infrastructure	NOUN
gujaf-105	138	4	-	-	PUNCT
gujaf-105	138	5	led	lead	VERB
gujaf-105	138	6	development	development	NOUN
gujaf-105	138	7	was	be	AUX
gujaf-105	138	8	developed	develop	VERB
gujaf-105	138	9	by	by	ADP
gujaf-105	138	10	agenor	agenor	NOUN
gujaf-105	138	11	(	(	PUNCT
gujaf-105	138	12	2010	2010	NUM
gujaf-105	138	13	)	)	PUNCT
gujaf-105	138	14	.	.	PUNCT
gujaf-105	139	1	the	the	DET
gujaf-105	139	2	theory	theory	NOUN
gujaf-105	139	3	proposes	propose	VERB
gujaf-105	139	4	a	a	DET
gujaf-105	139	5	long	long	ADJ
gujaf-105	139	6	-	-	PUNCT
gujaf-105	139	7	term	term	NOUN
gujaf-105	139	8	economic	economic	ADJ
gujaf-105	139	9	development	development	NOUN
gujaf-105	139	10	based	base	VERB
gujaf-105	139	11	on	on	ADP
gujaf-105	139	12	education	education	NOUN
gujaf-105	139	13	which	which	PRON
gujaf-105	139	14	was	be	AUX
gujaf-105	139	15	referred	refer	VERB
gujaf-105	139	16	to	to	ADP
gujaf-105	139	17	as	as	ADP
gujaf-105	139	18	the	the	DET
gujaf-105	139	19	main	main	ADJ
gujaf-105	139	20	engine	engine	NOUN
gujaf-105	139	21	of	of	ADP
gujaf-105	139	22	growth	growth	NOUN
gujaf-105	139	23	.	.	PUNCT
gujaf-105	140	1	the	the	DET
gujaf-105	140	2	theory	theory	NOUN
gujaf-105	140	3	stipulates	stipulate	VERB
gujaf-105	140	4	that	that	SCONJ
gujaf-105	140	5	government	government	NOUN
gujaf-105	140	6	investment	investment	NOUN
gujaf-105	140	7	in	in	ADP
gujaf-105	140	8	education	education	NOUN
gujaf-105	140	9	enhances	enhance	VERB
gujaf-105	140	10	productivity	productivity	NOUN
gujaf-105	140	11	of	of	ADP
gujaf-105	140	12	both	both	DET
gujaf-105	140	13	commodities	commodity	NOUN
gujaf-105	140	14	.	.	PUNCT
gujaf-105	141	1	the	the	DET
gujaf-105	141	2	theory	theory	NOUN
gujaf-105	141	3	suggests	suggest	VERB
gujaf-105	141	4	that	that	SCONJ
gujaf-105	141	5	a	a	DET
gujaf-105	141	6	large	large	ADJ
gujaf-105	141	7	shift	shift	NOUN
gujaf-105	141	8	toward	toward	ADP
gujaf-105	141	9	spending	spending	NOUN
gujaf-105	141	10	on	on	ADP
gujaf-105	141	11	social	social	ADJ
gujaf-105	141	12	services	service	NOUN
gujaf-105	141	13	and	and	CCONJ
gujaf-105	141	14	infrastructure	infrastructure	NOUN
gujaf-105	141	15	especially	especially	ADV
gujaf-105	141	16	education	education	NOUN
gujaf-105	141	17	can	can	AUX
gujaf-105	141	18	generate	generate	VERB
gujaf-105	141	19	desirable	desirable	ADJ
gujaf-105	141	20	impacts	impact	NOUN
gujaf-105	141	21	on	on	ADP
gujaf-105	141	22	economy	economy	NOUN
gujaf-105	141	23	only	only	ADV
gujaf-105	141	24	if	if	SCONJ
gujaf-105	141	25	efficiency	efficiency	NOUN
gujaf-105	141	26	degree	degree	NOUN
gujaf-105	141	27	of	of	ADP
gujaf-105	141	28	social	social	ADJ
gujaf-105	141	29	services	service	NOUN
gujaf-105	141	30	is	be	AUX
gujaf-105	141	31	adequately	adequately	ADV
gujaf-105	141	32	high	high	ADJ
gujaf-105	141	33	.	.	PUNCT
gujaf-105	142	1	the	the	DET
gujaf-105	142	2	theory	theory	NOUN
gujaf-105	142	3	inveterate	inveterate	VERB
gujaf-105	142	4	that	that	SCONJ
gujaf-105	142	5	if	if	SCONJ
gujaf-105	142	6	the	the	DET
gujaf-105	142	7	social	social	ADJ
gujaf-105	142	8	service	service	NOUN
gujaf-105	142	9	such	such	ADJ
gujaf-105	142	10	as	as	ADP
gujaf-105	142	11	education	education	NOUN
gujaf-105	142	12	levels	level	NOUN
gujaf-105	142	13	are	be	AUX
gujaf-105	142	14	low	low	ADJ
gujaf-105	142	15	significantly	significantly	ADV
gujaf-105	142	16	,	,	PUNCT
gujaf-105	142	17	the	the	DET
gujaf-105	142	18	human	human	ADJ
gujaf-105	142	19	capital	capital	NOUN
gujaf-105	142	20	production	production	NOUN
gujaf-105	142	21	and	and	CCONJ
gujaf-105	142	22	technology	technology	NOUN
gujaf-105	142	23	will	will	AUX
gujaf-105	142	24	be	be	AUX
gujaf-105	142	25	insignificant	insignificant	ADJ
gujaf-105	142	26	to	to	ADP
gujaf-105	142	27	economic	economic	ADJ
gujaf-105	142	28	development	development	NOUN
gujaf-105	142	29	which	which	PRON
gujaf-105	142	30	can	can	AUX
gujaf-105	142	31	lead	lead	VERB
gujaf-105	142	32	to	to	ADP
gujaf-105	142	33	low	low	ADJ
gujaf-105	142	34	and	and	CCONJ
gujaf-105	142	35	poor	poor	ADJ
gujaf-105	142	36	productivities	productivity	NOUN
gujaf-105	142	37	.	.	PUNCT
gujaf-105	143	1	for	for	ADP
gujaf-105	143	2	instance	instance	NOUN
gujaf-105	143	3	,	,	PUNCT
gujaf-105	143	4	in	in	ADP
gujaf-105	143	5	the	the	DET
gujaf-105	143	6	nonexistence	nonexistence	NOUN
gujaf-105	143	7	of	of	ADP
gujaf-105	143	8	edut	edut	ADJ
gujaf-105	143	9	services	service	NOUN
gujaf-105	143	10	and	and	CCONJ
gujaf-105	143	11	formidable	formidable	ADJ
gujaf-105	143	12	education	education	NOUN
gujaf-105	143	13	system	system	NOUN
gujaf-105	143	14	in	in	ADP
gujaf-105	143	15	nigeria	nigeria	PROPN
gujaf-105	143	16	,	,	PUNCT
gujaf-105	143	17	there	there	PRON
gujaf-105	143	18	will	will	AUX
gujaf-105	143	19	be	be	AUX
gujaf-105	143	20	devastation	devastation	NOUN
gujaf-105	143	21	in	in	ADP
gujaf-105	143	22	human	human	ADJ
gujaf-105	143	23	capital	capital	NOUN
gujaf-105	143	24	enhancement	enhancement	NOUN
gujaf-105	143	25	which	which	PRON
gujaf-105	143	26	will	will	AUX
gujaf-105	143	27	invariably	invariably	ADV
gujaf-105	143	28	dispense	dispense	VERB
gujaf-105	143	29	underdevelopment	underdevelopment	NOUN
gujaf-105	143	30	,	,	PUNCT
gujaf-105	143	31	and	and	CCONJ
gujaf-105	143	32	other	other	ADJ
gujaf-105	143	33	sectors	sector	NOUN
gujaf-105	143	34	will	will	AUX
gujaf-105	143	35	also	also	ADV
gujaf-105	143	36	be	be	AUX
gujaf-105	143	37	drastically	drastically	ADV
gujaf-105	143	38	affected	affect	VERB
gujaf-105	143	39	,	,	PUNCT
gujaf-105	143	40	which	which	PRON
gujaf-105	143	41	will	will	AUX
gujaf-105	143	42	affect	affect	VERB
gujaf-105	143	43	economic	economic	ADJ
gujaf-105	143	44	development	development	NOUN
gujaf-105	143	45	.	.	PUNCT
gujaf-105	144	1	however	however	ADV
gujaf-105	144	2	,	,	PUNCT
gujaf-105	144	3	this	this	DET
gujaf-105	144	4	study	study	NOUN
gujaf-105	144	5	also	also	ADV
gujaf-105	144	6	anchored	anchor	VERB
gujaf-105	144	7	on	on	ADP
gujaf-105	144	8	this	this	DET
gujaf-105	144	9	theory	theory	NOUN
gujaf-105	144	10	because	because	SCONJ
gujaf-105	144	11	as	as	ADV
gujaf-105	144	12	long	long	ADV
gujaf-105	144	13	as	as	SCONJ
gujaf-105	144	14	adequate	adequate	ADJ
gujaf-105	144	15	social	social	ADJ
gujaf-105	144	16	services	service	NOUN
gujaf-105	144	17	provision	provision	NOUN
gujaf-105	144	18	such	such	ADJ
gujaf-105	144	19	as	as	ADP
gujaf-105	144	20	edut	edut	ADJ
gujaf-105	144	21	services	service	NOUN
gujaf-105	144	22	and	and	CCONJ
gujaf-105	144	23	sound	sound	ADJ
gujaf-105	144	24	education	education	NOUN
gujaf-105	144	25	services	service	NOUN
gujaf-105	144	26	are	be	AUX
gujaf-105	144	27	certain	certain	ADJ
gujaf-105	144	28	,	,	PUNCT
gujaf-105	144	29	human	human	ADJ
gujaf-105	144	30	capital	capital	NOUN
gujaf-105	144	31	can	can	AUX
gujaf-105	144	32	be	be	AUX
gujaf-105	144	33	enhanced	enhance	VERB
gujaf-105	144	34	,	,	PUNCT
gujaf-105	144	35	modern	modern	ADJ
gujaf-105	144	36	technology	technology	NOUN
gujaf-105	144	37	will	will	AUX
gujaf-105	144	38	be	be	AUX
gujaf-105	144	39	fully	fully	ADV
gujaf-105	144	40	utilized	utilize	VERB
gujaf-105	144	41	,	,	PUNCT
gujaf-105	144	42	and	and	CCONJ
gujaf-105	144	43	economic	economic	ADJ
gujaf-105	144	44	and	and	CCONJ
gujaf-105	144	45	social	social	ADJ
gujaf-105	144	46	benefits	benefit	NOUN
gujaf-105	144	47	will	will	AUX
gujaf-105	144	48	be	be	AUX
gujaf-105	144	49	applauded	applaud	VERB
gujaf-105	144	50	.	.	PUNCT
gujaf-105	145	1	empirical	empirical	ADJ
gujaf-105	145	2	review	review	NOUN
gujaf-105	145	3	of	of	ADP
gujaf-105	145	4	related	related	ADJ
gujaf-105	145	5	studies	study	NOUN
gujaf-105	145	6	4	4	NUM
gujaf-105	145	7	adeyemi	adeyemi	ADV
gujaf-105	145	8	(	(	PUNCT
gujaf-105	145	9	2011	2011	NUM
gujaf-105	145	10	)	)	PUNCT
gujaf-105	145	11	examined	examine	VERB
gujaf-105	145	12	education	education	NOUN
gujaf-105	145	13	financing	financing	NOUN
gujaf-105	145	14	in	in	ADP
gujaf-105	145	15	nigeria	nigeria	PROPN
gujaf-105	145	16	.	.	PUNCT
gujaf-105	146	1	financial	financial	ADJ
gujaf-105	146	2	review	review	NOUN
gujaf-105	146	3	on	on	ADP
gujaf-105	146	4	education	education	NOUN
gujaf-105	146	5	since	since	SCONJ
gujaf-105	146	6	the	the	DET
gujaf-105	146	7	beginning	beginning	NOUN
gujaf-105	146	8	of	of	ADP
gujaf-105	146	9	formal	formal	ADJ
gujaf-105	146	10	education	education	NOUN
gujaf-105	146	11	in	in	ADP
gujaf-105	146	12	nigeria	nigeria	PROPN
gujaf-105	146	13	was	be	AUX
gujaf-105	146	14	unveiled	unveil	VERB
gujaf-105	146	15	.	.	PUNCT
gujaf-105	147	1	the	the	DET
gujaf-105	147	2	education	education	NOUN
gujaf-105	147	3	financing	financing	NOUN
gujaf-105	147	4	sources	source	NOUN
gujaf-105	147	5	of	of	ADP
gujaf-105	147	6	both	both	DET
gujaf-105	147	7	developing	develop	VERB
gujaf-105	147	8	and	and	CCONJ
gujaf-105	147	9	developed	developed	ADJ
gujaf-105	147	10	countries	country	NOUN
gujaf-105	147	11	were	be	AUX
gujaf-105	147	12	emphasized	emphasize	VERB
gujaf-105	147	13	while	while	SCONJ
gujaf-105	147	14	nigeria	nigeria	PROPN
gujaf-105	147	15	debt	debt	NOUN
gujaf-105	147	16	servicing	servicing	NOUN
gujaf-105	147	17	level	level	NOUN
gujaf-105	147	18	and	and	CCONJ
gujaf-105	147	19	external	external	ADJ
gujaf-105	147	20	debt	debt	NOUN
gujaf-105	147	21	stock	stock	NOUN
gujaf-105	147	22	level	level	NOUN
gujaf-105	147	23	were	be	AUX
gujaf-105	147	24	given	give	VERB
gujaf-105	147	25	.	.	PUNCT
gujaf-105	148	1	the	the	DET
gujaf-105	148	2	study	study	NOUN
gujaf-105	148	3	displayed	display	VERB
gujaf-105	148	4	total	total	ADJ
gujaf-105	148	5	revenue	revenue	NOUN
gujaf-105	148	6	accruing	accrue	VERB
gujaf-105	148	7	to	to	ADP
gujaf-105	148	8	the	the	DET
gujaf-105	148	9	federal	federal	ADJ
gujaf-105	148	10	government	government	NOUN
gujaf-105	148	11	are	be	AUX
gujaf-105	148	12	allocated	allocate	VERB
gujaf-105	148	13	to	to	ADP
gujaf-105	148	14	education	education	NOUN
gujaf-105	148	15	sectors	sector	NOUN
gujaf-105	148	16	periodically	periodically	ADV
gujaf-105	148	17	.	.	PUNCT
gujaf-105	149	1	the	the	DET
gujaf-105	149	2	findings	finding	NOUN
gujaf-105	149	3	specified	specify	VERB
gujaf-105	149	4	that	that	SCONJ
gujaf-105	149	5	education	education	NOUN
gujaf-105	149	6	funding	funding	NOUN
gujaf-105	149	7	was	be	AUX
gujaf-105	149	8	less	less	ADJ
gujaf-105	149	9	that	that	SCONJ
gujaf-105	149	10	17	17	NUM
gujaf-105	149	11	%	%	NOUN
gujaf-105	149	12	yearly	yearly	ADV
gujaf-105	149	13	despite	despite	SCONJ
gujaf-105	149	14	that	that	DET
gujaf-105	149	15	unesco	unesco	PROPN
gujaf-105	149	16	advocated	advocate	VERB
gujaf-105	149	17	that	that	SCONJ
gujaf-105	149	18	26	26	NUM
gujaf-105	149	19	%	%	NOUN
gujaf-105	149	20	minimum	minimum	NOUN
gujaf-105	149	21	of	of	ADP
gujaf-105	149	22	national	national	ADJ
gujaf-105	149	23	budget	budget	NOUN
gujaf-105	149	24	must	must	AUX
gujaf-105	149	25	earmark	earmark	VERB
gujaf-105	149	26	on	on	ADP
gujaf-105	149	27	education	education	NOUN
gujaf-105	149	28	.	.	PUNCT
gujaf-105	150	1	it	it	PRON
gujaf-105	150	2	was	be	AUX
gujaf-105	150	3	advised	advise	VERB
gujaf-105	150	4	that	that	SCONJ
gujaf-105	150	5	effectively	effectively	ADV
gujaf-105	150	6	funding	fund	VERB
gujaf-105	150	7	on	on	ADP
gujaf-105	150	8	education	education	NOUN
gujaf-105	150	9	are	be	AUX
gujaf-105	150	10	recommended	recommend	VERB
gujaf-105	150	11	for	for	ADP
gujaf-105	150	12	any	any	DET
gujaf-105	150	13	country	country	NOUN
gujaf-105	150	14	that	that	PRON
gujaf-105	150	15	yearns	yearn	VERB
gujaf-105	150	16	for	for	ADP
gujaf-105	150	17	growth	growth	NOUN
gujaf-105	150	18	in	in	ADP
gujaf-105	150	19	future	future	NOUN
gujaf-105	150	20	.	.	PUNCT
gujaf-105	151	1	yakovlev	yakovlev	PROPN
gujaf-105	151	2	(	(	PUNCT
gujaf-105	151	3	2014	2014	NUM
gujaf-105	151	4	)	)	PUNCT
gujaf-105	151	5	estimated	estimate	VERB
gujaf-105	151	6	the	the	DET
gujaf-105	151	7	connected	connected	ADJ
gujaf-105	151	8	impact	impact	NOUN
gujaf-105	151	9	of	of	ADP
gujaf-105	151	10	personal	personal	ADJ
gujaf-105	151	11	income	income	NOUN
gujaf-105	151	12	tax	tax	NOUN
gujaf-105	151	13	,	,	PUNCT
gujaf-105	151	14	and	and	CCONJ
gujaf-105	151	15	average	average	ADJ
gujaf-105	151	16	tax	tax	NOUN
gujaf-105	151	17	rate	rate	NOUN
gujaf-105	151	18	on	on	ADP
gujaf-105	151	19	growth	growth	NOUN
gujaf-105	151	20	.	.	PUNCT
gujaf-105	152	1	the	the	DET
gujaf-105	152	2	study	study	NOUN
gujaf-105	152	3	analyzed	analyze	VERB
gujaf-105	152	4	the	the	DET
gujaf-105	152	5	data	datum	NOUN
gujaf-105	152	6	collected	collect	VERB
gujaf-105	152	7	with	with	ADP
gujaf-105	152	8	gmm	gmm	PRON
gujaf-105	152	9	and	and	CCONJ
gujaf-105	152	10	revealed	reveal	VERB
gujaf-105	152	11	that	that	SCONJ
gujaf-105	152	12	average	average	ADJ
gujaf-105	152	13	tax	tax	NOUN
gujaf-105	152	14	rate	rate	NOUN
gujaf-105	152	15	is	be	AUX
gujaf-105	152	16	significantly	significantly	ADV
gujaf-105	152	17	and	and	CCONJ
gujaf-105	152	18	negatively	negatively	ADV
gujaf-105	152	19	connected	connect	VERB
gujaf-105	152	20	with	with	ADP
gujaf-105	152	21	growth	growth	NOUN
gujaf-105	152	22	.	.	PUNCT
gujaf-105	153	1	but	but	CCONJ
gujaf-105	153	2	,	,	PUNCT
gujaf-105	153	3	statistical	statistical	ADJ
gujaf-105	153	4	significance	significance	NOUN
gujaf-105	153	5	was	be	AUX
gujaf-105	153	6	absent	absent	ADJ
gujaf-105	153	7	in	in	ADP
gujaf-105	153	8	both	both	DET
gujaf-105	153	9	variables	variable	NOUN
gujaf-105	153	10	while	while	SCONJ
gujaf-105	153	11	average	average	ADJ
gujaf-105	153	12	tax	tax	NOUN
gujaf-105	153	13	rate	rate	NOUN
gujaf-105	153	14	was	be	AUX
gujaf-105	153	15	significant	significant	ADJ
gujaf-105	153	16	but	but	CCONJ
gujaf-105	153	17	negative	negative	ADJ
gujaf-105	153	18	in	in	ADP
gujaf-105	153	19	gmm	gmm	PROPN
gujaf-105	153	20	model	model	NOUN
gujaf-105	153	21	that	that	PRON
gujaf-105	153	22	considered	consider	VERB
gujaf-105	153	23	all	all	DET
gujaf-105	153	24	variables	variable	NOUN
gujaf-105	153	25	selected	select	VERB
gujaf-105	153	26	as	as	ADP
gujaf-105	153	27	endogenous	endogenous	ADJ
gujaf-105	153	28	.	.	PUNCT
gujaf-105	154	1	the	the	DET
gujaf-105	154	2	multiple	multiple	ADJ
gujaf-105	154	3	analysis	analysis	NOUN
gujaf-105	154	4	indicators	indicator	NOUN
gujaf-105	154	5	disclosed	disclose	VERB
gujaf-105	154	6	that	that	SCONJ
gujaf-105	154	7	state	state	NOUN
gujaf-105	154	8	higher	high	ADJ
gujaf-105	154	9	taxes	taxis	NOUN
gujaf-105	154	10	were	be	AUX
gujaf-105	154	11	generally	generally	ADV
gujaf-105	154	12	connected	connect	VERB
gujaf-105	154	13	with	with	ADP
gujaf-105	154	14	low	low	ADJ
gujaf-105	154	15	economic	economic	ADJ
gujaf-105	154	16	performance	performance	NOUN
gujaf-105	154	17	.	.	PUNCT
gujaf-105	155	1	in	in	ADP
gujaf-105	155	2	the	the	DET
gujaf-105	155	3	same	same	ADJ
gujaf-105	155	4	vein	vein	NOUN
gujaf-105	155	5	,	,	PUNCT
gujaf-105	155	6	ugwunta	ugwunta	NOUN
gujaf-105	155	7	and	and	CCONJ
gujaf-105	155	8	ugwuanyi	ugwuanyi	PROPN
gujaf-105	155	9	(	(	PUNCT
gujaf-105	155	10	2015	2015	NUM
gujaf-105	155	11	)	)	PUNCT
gujaf-105	155	12	garnered	garner	VERB
gujaf-105	155	13	cross	cross	ADJ
gujaf-105	155	14	-	-	ADJ
gujaf-105	155	15	sectional	sectional	ADJ
gujaf-105	155	16	data	datum	NOUN
gujaf-105	155	17	from	from	ADP
gujaf-105	155	18	subsaharan	subsaharan	ADJ
gujaf-105	155	19	african	african	ADJ
gujaf-105	155	20	countries	country	NOUN
gujaf-105	155	21	to	to	PART
gujaf-105	155	22	decide	decide	VERB
gujaf-105	155	23	on	on	ADP
gujaf-105	155	24	non	non	ADJ
gujaf-105	155	25	-	-	ADJ
gujaf-105	155	26	distortionary	distortionary	ADJ
gujaf-105	155	27	and	and	CCONJ
gujaf-105	155	28	distortionary	distortionary	ADJ
gujaf-105	155	29	taxes	taxis	NOUN
gujaf-105	155	30	effects	effect	NOUN
gujaf-105	155	31	on	on	ADP
gujaf-105	155	32	economic	economic	ADJ
gujaf-105	155	33	growth	growth	NOUN
gujaf-105	155	34	.	.	PUNCT
gujaf-105	156	1	the	the	DET
gujaf-105	156	2	panel	panel	NOUN
gujaf-105	156	3	data	datum	NOUN
gujaf-105	156	4	technique	technique	NOUN
gujaf-105	156	5	was	be	AUX
gujaf-105	156	6	employed	employ	VERB
gujaf-105	156	7	choosing	choose	VERB
gujaf-105	156	8	fixed	fix	VERB
gujaf-105	156	9	-effect	-effect	NOUN
gujaf-105	156	10	model	model	NOUN
gujaf-105	156	11	as	as	ADP
gujaf-105	156	12	a	a	DET
gujaf-105	156	13	parameter	parameter	NOUN
gujaf-105	156	14	.	.	PUNCT
gujaf-105	157	1	findings	finding	NOUN
gujaf-105	157	2	disclosed	disclose	VERB
gujaf-105	157	3	that	that	SCONJ
gujaf-105	157	4	distortionary	distortionary	ADJ
gujaf-105	157	5	tax	tax	NOUN
gujaf-105	157	6	impacted	impact	VERB
gujaf-105	157	7	negatively	negatively	ADV
gujaf-105	157	8	and	and	CCONJ
gujaf-105	157	9	insignificantly	insignificantly	ADV
gujaf-105	157	10	on	on	ADP
gujaf-105	157	11	growth	growth	NOUN
gujaf-105	157	12	of	of	ADP
gujaf-105	157	13	economy	economy	NOUN
gujaf-105	157	14	but	but	CCONJ
gujaf-105	157	15	non	non	ADJ
gujaf-105	157	16	-	-	ADJ
gujaf-105	157	17	distortionary	distortionary	ADJ
gujaf-105	157	18	tax	tax	NOUN
gujaf-105	157	19	impacted	impact	VERB
gujaf-105	157	20	on	on	ADP
gujaf-105	157	21	economic	economic	ADJ
gujaf-105	157	22	growth	growth	NOUN
gujaf-105	157	23	positively	positively	ADV
gujaf-105	157	24	and	and	CCONJ
gujaf-105	157	25	insignificantly	insignificantly	ADV
gujaf-105	157	26	.	.	PUNCT
gujaf-105	158	1	onakoya	onakoya	PROPN
gujaf-105	158	2	et	et	PROPN
gujaf-105	158	3	al	al	PROPN
gujaf-105	158	4	.	.	PUNCT
gujaf-105	159	1	(	(	PUNCT
gujaf-105	159	2	2016	2016	NUM
gujaf-105	159	3	)	)	PUNCT
gujaf-105	159	4	employed	employ	VERB
gujaf-105	159	5	generalized	generalize	VERB
gujaf-105	159	6	least	least	ADJ
gujaf-105	159	7	squares	square	NOUN
gujaf-105	159	8	(	(	PUNCT
gujaf-105	159	9	gls	gls	PROPN
gujaf-105	159	10	)	)	PUNCT
gujaf-105	159	11	to	to	PART
gujaf-105	159	12	investigate	investigate	VERB
gujaf-105	159	13	taxation	taxation	NOUN
gujaf-105	159	14	impact	impact	NOUN
gujaf-105	159	15	on	on	ADP
gujaf-105	159	16	africa	africa	PROPN
gujaf-105	159	17	economic	economic	ADJ
gujaf-105	159	18	growth	growth	NOUN
gujaf-105	159	19	from	from	ADP
gujaf-105	159	20	2004	2004	NUM
gujaf-105	159	21	-	-	SYM
gujaf-105	159	22	2013	2013	NUM
gujaf-105	159	23	.	.	PUNCT
gujaf-105	160	1	findings	finding	NOUN
gujaf-105	160	2	displayed	display	VERB
gujaf-105	160	3	that	that	SCONJ
gujaf-105	160	4	tax	tax	NOUN
gujaf-105	160	5	revenue	revenue	NOUN
gujaf-105	160	6	has	have	VERB
gujaf-105	160	7	positive	positive	ADJ
gujaf-105	160	8	connection	connection	NOUN
gujaf-105	160	9	to	to	ADP
gujaf-105	160	10	african	african	ADJ
gujaf-105	160	11	economic	economic	ADJ
gujaf-105	160	12	growth	growth	NOUN
gujaf-105	160	13	which	which	PRON
gujaf-105	160	14	invariably	invariably	ADV
gujaf-105	160	15	advocated	advocate	VERB
gujaf-105	160	16	that	that	SCONJ
gujaf-105	160	17	taxation	taxation	NOUN
gujaf-105	160	18	promotes	promote	VERB
gujaf-105	160	19	africa	africa	PROPN
gujaf-105	160	20	economic	economic	ADJ
gujaf-105	160	21	growth	growth	NOUN
gujaf-105	160	22	.	.	PUNCT
gujaf-105	161	1	the	the	DET
gujaf-105	161	2	study	study	NOUN
gujaf-105	161	3	at	at	ADP
gujaf-105	161	4	last	last	ADV
gujaf-105	161	5	concluded	conclude	VERB
gujaf-105	161	6	that	that	SCONJ
gujaf-105	161	7	african	african	ADJ
gujaf-105	161	8	countries	country	NOUN
gujaf-105	161	9	needed	need	VERB
gujaf-105	161	10	to	to	PART
gujaf-105	161	11	enhance	enhance	VERB
gujaf-105	161	12	tax	tax	NOUN
gujaf-105	161	13	revenue	revenue	NOUN
gujaf-105	161	14	so	so	SCONJ
gujaf-105	161	15	that	that	SCONJ
gujaf-105	161	16	africa	africa	PROPN
gujaf-105	161	17	economy	economy	NOUN
gujaf-105	161	18	would	would	AUX
gujaf-105	161	19	experience	experience	VERB
gujaf-105	161	20	accelerating	accelerate	VERB
gujaf-105	161	21	growth	growth	NOUN
gujaf-105	161	22	.	.	PUNCT
gujaf-105	162	1	adegbite	adegbite	INTJ
gujaf-105	162	2	(	(	PUNCT
gujaf-105	162	3	2016	2016	NUM
gujaf-105	162	4	)	)	PUNCT
gujaf-105	162	5	examined	examine	VERB
gujaf-105	162	6	education	education	NOUN
gujaf-105	162	7	tax	tax	NOUN
gujaf-105	162	8	on	on	ADP
gujaf-105	162	9	nigeria	nigeria	PROPN
gujaf-105	162	10	human	human	PROPN
gujaf-105	162	11	capital	capital	PROPN
gujaf-105	162	12	development	development	PROPN
gujaf-105	162	13	.	.	PUNCT
gujaf-105	163	1	the	the	DET
gujaf-105	163	2	study	study	NOUN
gujaf-105	163	3	further	far	ADV
gujaf-105	163	4	investigated	investigate	VERB
gujaf-105	163	5	causality	causality	NOUN
gujaf-105	163	6	direction	direction	NOUN
gujaf-105	163	7	among	among	ADP
gujaf-105	163	8	human	human	ADJ
gujaf-105	163	9	capital	capital	NOUN
gujaf-105	163	10	development	development	NOUN
gujaf-105	163	11	,	,	PUNCT
gujaf-105	163	12	petroleum	petroleum	NOUN
gujaf-105	163	13	profit	profit	NOUN
gujaf-105	163	14	tax	tax	NOUN
gujaf-105	163	15	,	,	PUNCT
gujaf-105	163	16	education	education	NOUN
gujaf-105	163	17	tax	tax	NOUN
gujaf-105	163	18	,	,	PUNCT
gujaf-105	163	19	and	and	CCONJ
gujaf-105	163	20	company	company	NOUN
gujaf-105	163	21	income	income	NOUN
gujaf-105	163	22	tax	tax	NOUN
gujaf-105	163	23	.	.	PUNCT
gujaf-105	164	1	co	co	NOUN
gujaf-105	164	2	-	-	NOUN
gujaf-105	164	3	integration	integration	NOUN
gujaf-105	164	4	together	together	ADV
gujaf-105	164	5	with	with	ADP
gujaf-105	164	6	granger	granger	PROPN
gujaf-105	164	7	causality	causality	NOUN
gujaf-105	164	8	tests	test	NOUN
gujaf-105	164	9	were	be	AUX
gujaf-105	164	10	used	use	VERB
gujaf-105	164	11	to	to	PART
gujaf-105	164	12	analyse	analyse	VERB
gujaf-105	164	13	data	datum	NOUN
gujaf-105	164	14	from	from	ADP
gujaf-105	164	15	2000	2000	NUM
gujaf-105	164	16	to	to	ADP
gujaf-105	164	17	2015	2015	NUM
gujaf-105	164	18	.	.	PUNCT
gujaf-105	165	1	it	it	PRON
gujaf-105	165	2	was	be	AUX
gujaf-105	165	3	revealed	reveal	VERB
gujaf-105	165	4	from	from	ADP
gujaf-105	165	5	the	the	DET
gujaf-105	165	6	outcome	outcome	NOUN
gujaf-105	165	7	that	that	SCONJ
gujaf-105	165	8	education	education	NOUN
gujaf-105	165	9	tax	tax	NOUN
gujaf-105	165	10	had	have	AUX
gujaf-105	165	11	impact	impact	NOUN
gujaf-105	165	12	on	on	ADP
gujaf-105	165	13	nigeria	nigeria	PROPN
gujaf-105	165	14	human	human	PROPN
gujaf-105	165	15	capital	capital	PROPN
gujaf-105	165	16	development	development	NOUN
gujaf-105	165	17	positively	positively	ADV
gujaf-105	165	18	and	and	CCONJ
gujaf-105	165	19	significantly	significantly	ADV
gujaf-105	165	20	.	.	PUNCT
gujaf-105	166	1	the	the	DET
gujaf-105	166	2	study	study	NOUN
gujaf-105	166	3	advocated	advocate	VERB
gujaf-105	166	4	that	that	SCONJ
gujaf-105	166	5	government	government	NOUN
gujaf-105	166	6	should	should	AUX
gujaf-105	166	7	exploit	exploit	VERB
gujaf-105	166	8	education	education	NOUN
gujaf-105	166	9	tax	tax	NOUN
gujaf-105	166	10	revenues	revenue	NOUN
gujaf-105	166	11	efficiently	efficiently	ADV
gujaf-105	166	12	and	and	CCONJ
gujaf-105	166	13	efficiently	efficiently	ADV
gujaf-105	166	14	for	for	ADP
gujaf-105	166	15	development	development	NOUN
gujaf-105	166	16	of	of	ADP
gujaf-105	166	17	human	human	ADJ
gujaf-105	166	18	capital	capital	NOUN
gujaf-105	166	19	in	in	ADP
gujaf-105	166	20	nigeria	nigeria	PROPN
gujaf-105	166	21	.	.	PUNCT
gujaf-105	167	1	oboh	oboh	PROPN
gujaf-105	167	2	et	et	PROPN
gujaf-105	167	3	al	al	PROPN
gujaf-105	167	4	,	,	PUNCT
gujaf-105	167	5	(	(	PUNCT
gujaf-105	167	6	2018	2018	NUM
gujaf-105	167	7	)	)	PUNCT
gujaf-105	167	8	analyzed	analyze	VERB
gujaf-105	167	9	tax	tax	NOUN
gujaf-105	167	10	revenue	revenue	NOUN
gujaf-105	167	11	impact	impact	NOUN
gujaf-105	167	12	(	(	PUNCT
gujaf-105	167	13	direct	direct	ADJ
gujaf-105	167	14	and	and	CCONJ
gujaf-105	167	15	indirect	indirect	ADJ
gujaf-105	167	16	tax	tax	NOUN
gujaf-105	167	17	)	)	PUNCT
gujaf-105	167	18	on	on	ADP
gujaf-105	167	19	the	the	DET
gujaf-105	167	20	growth	growth	NOUN
gujaf-105	167	21	of	of	ADP
gujaf-105	167	22	economy	economy	NOUN
gujaf-105	167	23	of	of	ADP
gujaf-105	167	24	the	the	DET
gujaf-105	167	25	countries	country	NOUN
gujaf-105	167	26	belonged	belong	VERB
gujaf-105	167	27	to	to	ADP
gujaf-105	167	28	economic	economic	ADJ
gujaf-105	167	29	community	community	NOUN
gujaf-105	167	30	of	of	ADP
gujaf-105	167	31	west	west	ADJ
gujaf-105	167	32	african	african	ADJ
gujaf-105	167	33	states	state	NOUN
gujaf-105	167	34	(	(	PUNCT
gujaf-105	167	35	ecowas	ecowas	PROPN
gujaf-105	167	36	)	)	PUNCT
gujaf-105	167	37	,	,	PUNCT
gujaf-105	167	38	using	use	VERB
gujaf-105	167	39	sure	sure	ADJ
gujaf-105	167	40	(	(	PUNCT
gujaf-105	167	41	seemingly	seemingly	ADV
gujaf-105	167	42	unrelated	unrelated	ADJ
gujaf-105	167	43	regression	regression	NOUN
gujaf-105	167	44	estimate	estimate	NOUN
gujaf-105	167	45	)	)	PUNCT
gujaf-105	167	46	analysis	analysis	NOUN
gujaf-105	167	47	for	for	ADP
gujaf-105	167	48	selected	select	VERB
gujaf-105	167	49	five	five	NUM
gujaf-105	167	50	(	(	PUNCT
gujaf-105	167	51	5	5	NUM
gujaf-105	167	52	)	)	PUNCT
gujaf-105	167	53	ecowas	ecowas	PROPN
gujaf-105	167	54	countries	country	NOUN
gujaf-105	167	55	such	such	ADJ
gujaf-105	167	56	as	as	ADP
gujaf-105	167	57	ghana	ghana	PROPN
gujaf-105	167	58	,	,	PUNCT
gujaf-105	167	59	nigeria	nigeria	PROPN
gujaf-105	167	60	,	,	PUNCT
gujaf-105	167	61	sierra	sierra	PROPN
gujaf-105	167	62	leone	leone	PROPN
gujaf-105	167	63	,	,	PUNCT
gujaf-105	167	64	burkina	burkina	PROPN
gujaf-105	167	65	faso	faso	PROPN
gujaf-105	167	66	and	and	CCONJ
gujaf-105	167	67	benin	benin	PROPN
gujaf-105	167	68	.	.	PUNCT
gujaf-105	168	1	the	the	DET
gujaf-105	168	2	data	datum	NOUN
gujaf-105	168	3	was	be	AUX
gujaf-105	168	4	realized	realize	VERB
gujaf-105	168	5	from	from	ADP
gujaf-105	168	6	world	world	PROPN
gujaf-105	168	7	bank	bank	PROPN
gujaf-105	168	8	world	world	PROPN
gujaf-105	168	9	development	development	NOUN
gujaf-105	168	10	indicators	indicator	NOUN
gujaf-105	168	11	from	from	ADP
gujaf-105	168	12	2000	2000	NUM
gujaf-105	168	13	to	to	ADP
gujaf-105	168	14	2015	2015	NUM
gujaf-105	168	15	.	.	PUNCT
gujaf-105	169	1	findings	finding	NOUN
gujaf-105	169	2	revealed	reveal	VERB
gujaf-105	169	3	that	that	SCONJ
gujaf-105	169	4	aggregated	aggregate	VERB
gujaf-105	169	5	tax	tax	NOUN
gujaf-105	169	6	revenue	revenue	NOUN
gujaf-105	169	7	possessed	possess	VERB
gujaf-105	169	8	positive	positive	ADJ
gujaf-105	169	9	effect	effect	NOUN
gujaf-105	169	10	which	which	PRON
gujaf-105	169	11	is	be	AUX
gujaf-105	169	12	significant	significant	ADJ
gujaf-105	169	13	on	on	ADP
gujaf-105	169	14	economic	economic	ADJ
gujaf-105	169	15	growth	growth	NOUN
gujaf-105	169	16	.	.	PUNCT
gujaf-105	170	1	maganya	maganya	NOUN
gujaf-105	170	2	(	(	PUNCT
gujaf-105	170	3	2020	2020	NUM
gujaf-105	170	4	)	)	PUNCT
gujaf-105	170	5	engaged	engage	VERB
gujaf-105	170	6	autoregressive	autoregressive	ADJ
gujaf-105	170	7	distributed	distribute	VERB
gujaf-105	170	8	lag	lag	NOUN
gujaf-105	170	9	model	model	NOUN
gujaf-105	170	10	(	(	PUNCT
gujaf-105	170	11	ardl	ardl	NOUN
gujaf-105	170	12	)	)	PUNCT
gujaf-105	170	13	to	to	PART
gujaf-105	170	14	investigate	investigate	VERB
gujaf-105	170	15	taxation	taxation	NOUN
gujaf-105	170	16	effect	effect	NOUN
gujaf-105	170	17	on	on	ADP
gujaf-105	170	18	tanzania	tanzania	PROPN
gujaf-105	170	19	economic	economic	ADJ
gujaf-105	170	20	growth	growth	NOUN
gujaf-105	170	21	from	from	ADP
gujaf-105	170	22	1996	1996	NUM
gujaf-105	170	23	to	to	ADP
gujaf-105	170	24	2019	2019	NUM
gujaf-105	170	25	.	.	PUNCT
gujaf-105	171	1	several	several	ADJ
gujaf-105	171	2	preliminary	preliminary	ADJ
gujaf-105	171	3	tests	test	NOUN
gujaf-105	171	4	which	which	PRON
gujaf-105	171	5	are	be	AUX
gujaf-105	171	6	sacrosanct	sacrosanct	ADJ
gujaf-105	171	7	such	such	ADJ
gujaf-105	171	8	as	as	ADP
gujaf-105	171	9	stationary	stationary	ADJ
gujaf-105	171	10	tests	test	NOUN
gujaf-105	171	11	and	and	CCONJ
gujaf-105	171	12	pair	pair	NOUN
gujaf-105	171	13	-	-	PUNCT
gujaf-105	171	14	wise	wise	ADJ
gujaf-105	171	15	granger	granger	PROPN
gujaf-105	171	16	causality	causality	NOUN
gujaf-105	171	17	tests	test	NOUN
gujaf-105	171	18	were	be	AUX
gujaf-105	171	19	also	also	ADV
gujaf-105	171	20	engaged	engage	VERB
gujaf-105	171	21	the	the	DET
gujaf-105	171	22	results	result	NOUN
gujaf-105	171	23	divulged	divulge	VERB
gujaf-105	171	24	that	that	SCONJ
gujaf-105	171	25	taxes	taxis	NOUN
gujaf-105	171	26	on	on	ADP
gujaf-105	171	27	domestic	domestic	ADJ
gujaf-105	171	28	services	service	NOUN
gujaf-105	171	29	and	and	CCONJ
gujaf-105	171	30	goods	good	NOUN
gujaf-105	171	31	are	be	AUX
gujaf-105	171	32	positively	positively	ADV
gujaf-105	171	33	and	and	CCONJ
gujaf-105	171	34	statistically	statistically	ADV
gujaf-105	171	35	connected	connect	VERB
gujaf-105	171	36	to	to	ADP
gujaf-105	171	37	the	the	DET
gujaf-105	171	38	growth	growth	NOUN
gujaf-105	171	39	of	of	ADP
gujaf-105	171	40	gdp	gdp	NOUN
gujaf-105	171	41	but	but	CCONJ
gujaf-105	171	42	income	income	NOUN
gujaf-105	171	43	taxes	taxis	NOUN
gujaf-105	171	44	negatively	negatively	ADV
gujaf-105	171	45	and	and	CCONJ
gujaf-105	171	46	significantly	significantly	ADV
gujaf-105	171	47	5	5	NUM
gujaf-105	171	48	connected	connect	VERB
gujaf-105	171	49	to	to	ADP
gujaf-105	171	50	the	the	DET
gujaf-105	171	51	growth	growth	NOUN
gujaf-105	171	52	of	of	ADP
gujaf-105	171	53	tanzania	tanzania	PROPN
gujaf-105	171	54	gdp	gdp	PROPN
gujaf-105	171	55	.	.	PUNCT
gujaf-105	172	1	the	the	DET
gujaf-105	172	2	study	study	NOUN
gujaf-105	172	3	advocated	advocate	VERB
gujaf-105	172	4	that	that	SCONJ
gujaf-105	172	5	government	government	NOUN
gujaf-105	172	6	should	should	AUX
gujaf-105	172	7	focus	focus	VERB
gujaf-105	172	8	at	at	ADP
gujaf-105	172	9	growing	grow	VERB
gujaf-105	172	10	,	,	PUNCT
gujaf-105	172	11	sustaining	sustain	VERB
gujaf-105	172	12	,	,	PUNCT
gujaf-105	172	13	nurturing	nurture	VERB
gujaf-105	172	14	tax	tax	NOUN
gujaf-105	172	15	base	base	NOUN
gujaf-105	172	16	in	in	ADP
gujaf-105	172	17	order	order	NOUN
gujaf-105	172	18	to	to	PART
gujaf-105	172	19	drive	drive	VERB
gujaf-105	172	20	tanzania	tanzania	PROPN
gujaf-105	172	21	economic	economic	ADJ
gujaf-105	172	22	growth	growth	NOUN
gujaf-105	172	23	positively	positively	ADV
gujaf-105	172	24	.	.	PUNCT
gujaf-105	173	1	adegbite	adegbite	INTJ
gujaf-105	173	2	(	(	PUNCT
gujaf-105	173	3	2021	2021	NUM
gujaf-105	173	4	)	)	PUNCT
gujaf-105	173	5	gauged	gauge	VERB
gujaf-105	173	6	the	the	DET
gujaf-105	173	7	effects	effect	NOUN
gujaf-105	173	8	of	of	ADP
gujaf-105	173	9	taxation	taxation	NOUN
gujaf-105	173	10	on	on	ADP
gujaf-105	173	11	transportation	transportation	NOUN
gujaf-105	173	12	in	in	ADP
gujaf-105	173	13	nigeria	nigeria	PROPN
gujaf-105	173	14	between	between	ADP
gujaf-105	173	15	1981	1981	NUM
gujaf-105	173	16	and	and	CCONJ
gujaf-105	173	17	2019	2019	NUM
gujaf-105	173	18	.	.	PUNCT
gujaf-105	174	1	the	the	DET
gujaf-105	174	2	study	study	NOUN
gujaf-105	174	3	additionally	additionally	ADV
gujaf-105	174	4	assessed	assess	VERB
gujaf-105	174	5	the	the	DET
gujaf-105	174	6	causality	causality	NOUN
gujaf-105	174	7	between	between	ADP
gujaf-105	174	8	transportation	transportation	NOUN
gujaf-105	174	9	and	and	CCONJ
gujaf-105	174	10	revenue	revenue	NOUN
gujaf-105	174	11	of	of	ADP
gujaf-105	174	12	taxation	taxation	NOUN
gujaf-105	174	13	in	in	ADP
gujaf-105	174	14	nigeria	nigeria	PROPN
gujaf-105	174	15	.	.	PUNCT
gujaf-105	175	1	vecm	vecm	NOUN
gujaf-105	175	2	as	as	ADP
gujaf-105	175	3	an	an	DET
gujaf-105	175	4	analytical	analytical	ADJ
gujaf-105	175	5	tool	tool	NOUN
gujaf-105	175	6	together	together	ADV
gujaf-105	175	7	with	with	ADP
gujaf-105	175	8	johanson	johanson	PROPN
gujaf-105	175	9	cointegration	cointegration	PROPN
gujaf-105	175	10	test	test	NOUN
gujaf-105	175	11	,	,	PUNCT
gujaf-105	175	12	and	and	CCONJ
gujaf-105	175	13	vector	vector	NOUN
gujaf-105	175	14	autoregression	autoregression	NOUN
gujaf-105	175	15	were	be	AUX
gujaf-105	175	16	embraced	embrace	VERB
gujaf-105	175	17	for	for	ADP
gujaf-105	175	18	analysis	analysis	NOUN
gujaf-105	175	19	.	.	PUNCT
gujaf-105	176	1	it	it	PRON
gujaf-105	176	2	was	be	AUX
gujaf-105	176	3	concluded	conclude	VERB
gujaf-105	176	4	that	that	SCONJ
gujaf-105	176	5	taxation	taxation	NOUN
gujaf-105	176	6	assisted	assist	VERB
gujaf-105	176	7	transportation	transportation	NOUN
gujaf-105	176	8	financing	financing	NOUN
gujaf-105	176	9	in	in	ADP
gujaf-105	176	10	nigeria	nigeria	PROPN
gujaf-105	176	11	favourably	favourably	ADV
gujaf-105	176	12	and	and	CCONJ
gujaf-105	176	13	significantly	significantly	ADV
gujaf-105	176	14	.	.	PUNCT
gujaf-105	177	1	nevertheless	nevertheless	ADV
gujaf-105	177	2	,	,	PUNCT
gujaf-105	177	3	this	this	DET
gujaf-105	177	4	study	study	NOUN
gujaf-105	177	5	also	also	ADV
gujaf-105	177	6	restricted	restrict	VERB
gujaf-105	177	7	to	to	ADP
gujaf-105	177	8	transportation	transportation	NOUN
gujaf-105	177	9	financing	financing	NOUN
gujaf-105	177	10	in	in	ADP
gujaf-105	177	11	nigeria	nigeria	PROPN
gujaf-105	177	12	but	but	CCONJ
gujaf-105	177	13	not	not	PART
gujaf-105	177	14	extended	extend	VERB
gujaf-105	177	15	to	to	ADP
gujaf-105	177	16	how	how	SCONJ
gujaf-105	177	17	internal	internal	ADJ
gujaf-105	177	18	security	security	NOUN
gujaf-105	177	19	is	be	AUX
gujaf-105	177	20	being	be	AUX
gujaf-105	177	21	financed	finance	VERB
gujaf-105	177	22	.	.	PUNCT
gujaf-105	178	1	the	the	DET
gujaf-105	178	2	existing	exist	VERB
gujaf-105	178	3	literature	literature	NOUN
gujaf-105	178	4	examined	examine	VERB
gujaf-105	178	5	were	be	AUX
gujaf-105	178	6	restricted	restrict	VERB
gujaf-105	178	7	to	to	ADP
gujaf-105	178	8	taxation	taxation	NOUN
gujaf-105	178	9	impact	impact	NOUN
gujaf-105	178	10	on	on	ADP
gujaf-105	178	11	economic	economic	ADJ
gujaf-105	178	12	growth	growth	NOUN
gujaf-105	178	13	except	except	SCONJ
gujaf-105	178	14	adeyemi	adeyemi	ADV
gujaf-105	178	15	(	(	PUNCT
gujaf-105	178	16	2011	2011	NUM
gujaf-105	178	17	)	)	PUNCT
gujaf-105	178	18	and	and	CCONJ
gujaf-105	178	19	adegbite	adegbite	INTJ
gujaf-105	178	20	(	(	PUNCT
gujaf-105	178	21	2016	2016	NUM
gujaf-105	178	22	)	)	PUNCT
gujaf-105	178	23	who	who	PRON
gujaf-105	178	24	extended	extend	VERB
gujaf-105	178	25	their	their	PRON
gujaf-105	178	26	studies	study	NOUN
gujaf-105	178	27	to	to	ADP
gujaf-105	178	28	education	education	NOUN
gujaf-105	178	29	financing	financing	NOUN
gujaf-105	178	30	and	and	CCONJ
gujaf-105	178	31	human	human	ADJ
gujaf-105	178	32	capital	capital	NOUN
gujaf-105	178	33	development	development	NOUN
gujaf-105	178	34	respectively	respectively	ADV
gujaf-105	178	35	.	.	PUNCT
gujaf-105	179	1	also	also	ADV
gujaf-105	179	2	,	,	PUNCT
gujaf-105	179	3	the	the	DET
gujaf-105	179	4	study	study	NOUN
gujaf-105	179	5	on	on	ADP
gujaf-105	179	6	the	the	DET
gujaf-105	179	7	impact	impact	NOUN
gujaf-105	179	8	of	of	ADP
gujaf-105	179	9	taxation	taxation	NOUN
gujaf-105	179	10	on	on	ADP
gujaf-105	179	11	social	social	ADJ
gujaf-105	179	12	services	service	NOUN
gujaf-105	179	13	with	with	ADP
gujaf-105	179	14	referenced	reference	VERB
gujaf-105	179	15	to	to	ADP
gujaf-105	179	16	education	education	NOUN
gujaf-105	179	17	services	service	NOUN
gujaf-105	179	18	in	in	ADP
gujaf-105	179	19	nigeria	nigeria	PROPN
gujaf-105	179	20	is	be	AUX
gujaf-105	179	21	inadequate	inadequate	ADJ
gujaf-105	179	22	which	which	PRON
gujaf-105	179	23	made	make	VERB
gujaf-105	179	24	the	the	DET
gujaf-105	179	25	current	current	ADJ
gujaf-105	179	26	study	study	NOUN
gujaf-105	179	27	pertinent	pertinent	NOUN
gujaf-105	179	28	and	and	CCONJ
gujaf-105	179	29	relevant	relevant	ADJ
gujaf-105	179	30	.	.	PUNCT
gujaf-105	180	1	however	however	ADV
gujaf-105	180	2	,	,	PUNCT
gujaf-105	180	3	this	this	DET
gujaf-105	180	4	study	study	NOUN
gujaf-105	180	5	is	be	AUX
gujaf-105	180	6	unique	unique	ADJ
gujaf-105	180	7	and	and	CCONJ
gujaf-105	180	8	stand	stand	VERB
gujaf-105	180	9	out	out	ADP
gujaf-105	180	10	among	among	ADP
gujaf-105	180	11	the	the	DET
gujaf-105	180	12	existing	exist	VERB
gujaf-105	180	13	literature	literature	NOUN
gujaf-105	180	14	because	because	SCONJ
gujaf-105	180	15	of	of	ADP
gujaf-105	180	16	its	its	PRON
gujaf-105	180	17	impacts	impact	NOUN
gujaf-105	180	18	on	on	ADP
gujaf-105	180	19	social	social	ADJ
gujaf-105	180	20	services	service	NOUN
gujaf-105	180	21	,	,	PUNCT
gujaf-105	180	22	and	and	CCONJ
gujaf-105	180	23	the	the	DET
gujaf-105	180	24	involvement	involvement	NOUN
gujaf-105	180	25	of	of	ADP
gujaf-105	180	26	other	other	ADJ
gujaf-105	180	27	econometric	econometric	ADJ
gujaf-105	180	28	analytical	analytical	ADJ
gujaf-105	180	29	tools	tool	NOUN
gujaf-105	180	30	in	in	ADP
gujaf-105	180	31	determining	determine	VERB
gujaf-105	180	32	the	the	DET
gujaf-105	180	33	extent	extent	NOUN
gujaf-105	180	34	of	of	ADP
gujaf-105	180	35	taxation	taxation	NOUN
gujaf-105	180	36	on	on	ADP
gujaf-105	180	37	social	social	ADJ
gujaf-105	180	38	services	service	NOUN
gujaf-105	180	39	in	in	ADP
gujaf-105	180	40	nigeria	nigeria	PROPN
gujaf-105	180	41	.	.	PUNCT
gujaf-105	181	1	3	3	X
gujaf-105	181	2	.	.	X
gujaf-105	181	3	methodology	methodology	NOUN
gujaf-105	181	4	and	and	CCONJ
gujaf-105	181	5	model	model	NOUN
gujaf-105	181	6	specification	specification	NOUN
gujaf-105	181	7	value	value	NOUN
gujaf-105	181	8	added	add	VERB
gujaf-105	181	9	tax	tax	NOUN
gujaf-105	181	10	(	(	PUNCT
gujaf-105	181	11	vaadt	vaadt	ADJ
gujaf-105	181	12	)	)	PUNCT
gujaf-105	181	13	,	,	PUNCT
gujaf-105	181	14	petroleum	petroleum	NOUN
gujaf-105	181	15	profit	profit	NOUN
gujaf-105	181	16	tax	tax	NOUN
gujaf-105	181	17	(	(	PUNCT
gujaf-105	181	18	pept	pept	NOUN
gujaf-105	181	19	)	)	PUNCT
gujaf-105	181	20	,	,	PUNCT
gujaf-105	181	21	company	company	NOUN
gujaf-105	181	22	income	income	NOUN
gujaf-105	181	23	tax	tax	NOUN
gujaf-105	181	24	(	(	PUNCT
gujaf-105	181	25	cotax	cotax	NOUN
gujaf-105	181	26	)	)	PUNCT
gujaf-105	181	27	,	,	PUNCT
gujaf-105	181	28	custom	custom	NOUN
gujaf-105	181	29	and	and	CCONJ
gujaf-105	181	30	excise	excise	NOUN
gujaf-105	181	31	duties	duty	NOUN
gujaf-105	181	32	(	(	PUNCT
gujaf-105	181	33	cexdt	cexdt	NOUN
gujaf-105	181	34	)	)	PUNCT
gujaf-105	181	35	,	,	PUNCT
gujaf-105	181	36	and	and	CCONJ
gujaf-105	181	37	edut	edut	ADJ
gujaf-105	181	38	data	datum	NOUN
gujaf-105	181	39	were	be	AUX
gujaf-105	181	40	collected	collect	VERB
gujaf-105	181	41	from	from	ADP
gujaf-105	181	42	firs	fir	NOUN
gujaf-105	181	43	bulletin	bulletin	NOUN
gujaf-105	181	44	and	and	CCONJ
gujaf-105	181	45	cbn	cbn	VERB
gujaf-105	181	46	statistical	statistical	ADJ
gujaf-105	181	47	bulletin	bulletin	NOUN
gujaf-105	181	48	covering	cover	VERB
gujaf-105	181	49	1981	1981	NUM
gujaf-105	181	50	to	to	ADP
gujaf-105	181	51	2020	2020	NUM
gujaf-105	181	52	in	in	ADP
gujaf-105	181	53	order	order	NOUN
gujaf-105	181	54	realized	realize	VERB
gujaf-105	181	55	the	the	DET
gujaf-105	181	56	econometric	econometric	ADJ
gujaf-105	181	57	impact	impact	NOUN
gujaf-105	181	58	of	of	ADP
gujaf-105	181	59	taxation	taxation	NOUN
gujaf-105	181	60	on	on	ADP
gujaf-105	181	61	edut	edut	PROPN
gujaf-105	181	62	through	through	ADP
gujaf-105	181	63	regression	regression	NOUN
gujaf-105	181	64	model	model	NOUN
gujaf-105	181	65	,	,	PUNCT
gujaf-105	181	66	johansson	johansson	PROPN
gujaf-105	181	67	cointegration	cointegration	PROPN
gujaf-105	181	68	(	(	PUNCT
gujaf-105	181	69	jtfc	jtfc	PROPN
gujaf-105	181	70	)	)	PUNCT
gujaf-105	181	71	,	,	PUNCT
gujaf-105	181	72	analysis	analysis	NOUN
gujaf-105	181	73	,	,	PUNCT
gujaf-105	181	74	vecm	vecm	NOUN
gujaf-105	181	75	and	and	CCONJ
gujaf-105	181	76	granger	granger	PROPN
gujaf-105	181	77	causality	causality	PROPN
gujaf-105	181	78	wald	wald	X
gujaf-105	181	79	(	(	PUNCT
gujaf-105	181	80	gcw	gcw	PROPN
gujaf-105	181	81	)	)	PUNCT
gujaf-105	181	82	test	test	NOUN
gujaf-105	181	83	.	.	PUNCT
gujaf-105	182	1	ppmc	ppmc	PROPN
gujaf-105	182	2	also	also	ADV
gujaf-105	182	3	was	be	AUX
gujaf-105	182	4	employed	employ	VERB
gujaf-105	182	5	to	to	PART
gujaf-105	182	6	examine	examine	VERB
gujaf-105	182	7	the	the	DET
gujaf-105	182	8	rapport	rapport	NOUN
gujaf-105	182	9	between	between	ADP
gujaf-105	182	10	taxation	taxation	NOUN
gujaf-105	182	11	and	and	CCONJ
gujaf-105	182	12	edut	edut	ADJ
gujaf-105	182	13	indicators	indicator	NOUN
gujaf-105	182	14	.	.	PUNCT
gujaf-105	183	1	to	to	PART
gujaf-105	183	2	survey	survey	VERB
gujaf-105	183	3	taxation	taxation	NOUN
gujaf-105	183	4	impact	impact	NOUN
gujaf-105	183	5	on	on	ADP
gujaf-105	183	6	edut	edut	ADJ
gujaf-105	183	7	services	service	NOUN
gujaf-105	183	8	in	in	ADP
gujaf-105	183	9	nigeria	nigeria	PROPN
gujaf-105	183	10	,	,	PUNCT
gujaf-105	183	11	edut	edut	PROPN
gujaf-105	183	12	services	service	NOUN
gujaf-105	183	13	is	be	AUX
gujaf-105	183	14	regarded	regard	VERB
gujaf-105	183	15	as	as	ADP
gujaf-105	183	16	dependent	dependent	ADJ
gujaf-105	183	17	variable	variable	NOUN
gujaf-105	183	18	while	while	SCONJ
gujaf-105	183	19	components	component	NOUN
gujaf-105	183	20	of	of	ADP
gujaf-105	183	21	taxation	taxation	NOUN
gujaf-105	183	22	such	such	ADJ
gujaf-105	183	23	as	as	ADP
gujaf-105	183	24	vaadt	vaadt	ADJ
gujaf-105	183	25	,	,	PUNCT
gujaf-105	183	26	pept	pept	PROPN
gujaf-105	183	27	,	,	PUNCT
gujaf-105	183	28	cotax	cotax	ADJ
gujaf-105	183	29	and	and	CCONJ
gujaf-105	183	30	cexdt	cexdt	NOUN
gujaf-105	183	31	are	be	AUX
gujaf-105	183	32	employed	employ	VERB
gujaf-105	183	33	as	as	ADP
gujaf-105	183	34	independent	independent	ADJ
gujaf-105	183	35	variables	variable	NOUN
gujaf-105	183	36	.	.	PUNCT
gujaf-105	184	1	edut	edut	PROPN
gujaf-105	184	2	are	be	AUX
gujaf-105	184	3	the	the	DET
gujaf-105	184	4	income	income	NOUN
gujaf-105	184	5	aggregately	aggregately	ADV
gujaf-105	184	6	spent	spend	VERB
gujaf-105	184	7	by	by	ADP
gujaf-105	184	8	fgn	fgn	PROPN
gujaf-105	184	9	on	on	ADP
gujaf-105	184	10	education	education	NOUN
gujaf-105	184	11	sectors	sector	NOUN
gujaf-105	184	12	in	in	ADP
gujaf-105	184	13	nigeria	nigeria	PROPN
gujaf-105	184	14	.	.	PUNCT
gujaf-105	185	1	the	the	DET
gujaf-105	185	2	regression	regression	NOUN
gujaf-105	185	3	model	model	NOUN
gujaf-105	185	4	is	be	AUX
gujaf-105	185	5	:	:	PUNCT
gujaf-105	185	6	model	model	NOUN
gujaf-105	185	7	1	1	NUM
gujaf-105	185	8	:	:	PUNCT
gujaf-105	185	9	educ	educ	X
gujaf-105	185	10	=	=	SYM
gujaf-105	186	1	ƒ	ƒ	PROPN
gujaf-105	186	2	(	(	PUNCT
gujaf-105	186	3	taxation	taxation	NOUN
gujaf-105	186	4	)	)	PUNCT
gujaf-105	186	5	(	(	PUNCT
gujaf-105	186	6	1	1	X
gujaf-105	186	7	)	)	PUNCT
gujaf-105	186	8	educ	educ	VERB
gujaf-105	186	9	=	=	SYM
gujaf-105	187	1	ƒ	ƒ	PROPN
gujaf-105	187	2	(	(	PUNCT
gujaf-105	187	3	pept	pept	NOUN
gujaf-105	187	4	,	,	PUNCT
gujaf-105	187	5	vaadt	vaadt	ADJ
gujaf-105	187	6	,	,	PUNCT
gujaf-105	187	7	cotax	cotax	PROPN
gujaf-105	187	8	,	,	PUNCT
gujaf-105	187	9	cexdt	cexdt	PROPN
gujaf-105	187	10	μ	μ	PROPN
gujaf-105	187	11	)	)	PUNCT
gujaf-105	187	12	(	(	PUNCT
gujaf-105	187	13	2	2	X
gujaf-105	187	14	)	)	PUNCT
gujaf-105	187	15	educ=	educ=	NUM
gujaf-105	187	16	a0	a0	NOUN
gujaf-105	187	17	+	+	CCONJ
gujaf-105	187	18	b1vaadt	b1vaadt	PROPN
gujaf-105	187	19	+	+	CCONJ
gujaf-105	187	20	b2cotax	b2cotax	NOUN
gujaf-105	187	21	+	+	CCONJ
gujaf-105	187	22	b3cexdt	b3cexdt	NOUN
gujaf-105	187	23	+	+	CCONJ
gujaf-105	187	24	b4pept	b4pept	PROPN
gujaf-105	187	25	+	+	CCONJ
gujaf-105	187	26	μ1	μ1	NOUN
gujaf-105	187	27	(	(	PUNCT
gujaf-105	187	28	3	3	NUM
gujaf-105	187	29	)	)	PUNCT
gujaf-105	187	30	vecm	vecm	NOUN
gujaf-105	187	31	model	model	NOUN
gujaf-105	187	32	are	be	AUX
gujaf-105	187	33	as	as	SCONJ
gujaf-105	187	34	follows	follow	VERB
gujaf-105	187	35	:	:	PUNCT
gujaf-105	187	36	∑	∑	PUNCT
gujaf-105	187	37	∑	∑	PUNCT
gujaf-105	187	38	∑	∑	PROPN
gujaf-105	187	39	∑	∑	PROPN
gujaf-105	187	40	∑	∑	PROPN
gujaf-105	187	41	(	(	PUNCT
gujaf-105	187	42	4	4	NUM
gujaf-105	187	43	)	)	PUNCT
gujaf-105	187	44	∑	∑	ADV
gujaf-105	187	45	∑	∑	PUNCT
gujaf-105	187	46	∑	∑	PROPN
gujaf-105	187	47	∑	∑	PROPN
gujaf-105	187	48	∑	∑	PUNCT
gujaf-105	187	49	(	(	PUNCT
gujaf-105	187	50	5	5	NUM
gujaf-105	187	51	)	)	PUNCT
gujaf-105	187	52	∑	∑	ADV
gujaf-105	187	53	∑	∑	PUNCT
gujaf-105	187	54	∑	∑	PROPN
gujaf-105	187	55	∑	∑	PROPN
gujaf-105	187	56	∑	∑	PROPN
gujaf-105	187	57	(	(	PUNCT
gujaf-105	187	58	6	6	NUM
gujaf-105	187	59	)	)	PUNCT
gujaf-105	187	60	∑	∑	ADV
gujaf-105	187	61	∑	∑	PUNCT
gujaf-105	187	62	∑	∑	PROPN
gujaf-105	187	63	∑	∑	PROPN
gujaf-105	187	64	∑	∑	PUNCT
gujaf-105	187	65	(	(	PUNCT
gujaf-105	187	66	7	7	NUM
gujaf-105	187	67	)	)	PUNCT
gujaf-105	187	68	6	6	NUM
gujaf-105	187	69	∑	∑	PROPN
gujaf-105	187	70	∑	∑	PROPN
gujaf-105	187	71	∑	∑	PROPN
gujaf-105	187	72	∑	∑	PROPN
gujaf-105	187	73	∑	∑	PROPN
gujaf-105	187	74	(	(	PUNCT
gujaf-105	187	75	8)	8)	NUM
gujaf-105	187	76	where	where	SCONJ
gujaf-105	187	77	edut	edut	NOUN
gujaf-105	187	78	proxied	proxie	VERB
gujaf-105	187	79	as	as	ADP
gujaf-105	187	80	money	money	NOUN
gujaf-105	187	81	exhausted	exhaust	VERB
gujaf-105	187	82	on	on	ADP
gujaf-105	187	83	edut	edut	ADJ
gujaf-105	187	84	services	service	NOUN
gujaf-105	187	85	provision	provision	NOUN
gujaf-105	187	86	and	and	CCONJ
gujaf-105	187	87	sustainability	sustainability	NOUN
gujaf-105	187	88	by	by	ADP
gujaf-105	187	89	federal	federal	ADJ
gujaf-105	187	90	government	government	NOUN
gujaf-105	187	91	.	.	PUNCT
gujaf-105	188	1	is	be	AUX
gujaf-105	188	2	intercepts	intercept	NOUN
gujaf-105	188	3	,	,	PUNCT
gujaf-105	188	4	are	be	AUX
gujaf-105	188	5	taxation	taxation	NOUN
gujaf-105	188	6	coefficients	coefficient	NOUN
gujaf-105	188	7	of	of	ADP
gujaf-105	188	8	edut	edut	PROPN
gujaf-105	188	9	,	,	PUNCT
gujaf-105	188	10	cotax	cotax	PROPN
gujaf-105	188	11	,	,	PUNCT
gujaf-105	188	12	pept	pept	NOUN
gujaf-105	188	13	,	,	PUNCT
gujaf-105	188	14	vaadt	vaadt	ADJ
gujaf-105	188	15	and	and	CCONJ
gujaf-105	188	16	cexdt	cexdt	NOUN
gujaf-105	188	17	respectively	respectively	ADV
gujaf-105	188	18	.	.	PUNCT
gujaf-105	189	1	s	s	X
gujaf-105	189	2	,	,	PUNCT
gujaf-105	189	3	t	t	PROPN
gujaf-105	189	4	,	,	PUNCT
gujaf-105	189	5	m	m	PROPN
gujaf-105	189	6	,	,	PUNCT
gujaf-105	189	7	i	i	PRON
gujaf-105	189	8	,	,	PUNCT
gujaf-105	189	9	and	and	CCONJ
gujaf-105	189	10	n	n	CCONJ
gujaf-105	189	11	,	,	PUNCT
gujaf-105	189	12	and	and	CCONJ
gujaf-105	189	13	are	be	AUX
gujaf-105	189	14	regarded	regard	VERB
gujaf-105	189	15	as	as	ADP
gujaf-105	189	16	lags	lag	NOUN
gujaf-105	189	17	numbers	number	NOUN
gujaf-105	189	18	.	.	PUNCT
gujaf-105	190	1	is	be	AUX
gujaf-105	190	2	error	error	NOUN
gujaf-105	190	3	term	term	NOUN
gujaf-105	190	4	(	(	PUNCT
gujaf-105	190	5	stochastic	stochastic	NOUN
gujaf-105	190	6	)	)	PUNCT
gujaf-105	190	7	with	with	ADP
gujaf-105	190	8	zero	zero	NUM
gujaf-105	190	9	mean	mean	ADJ
gujaf-105	190	10	and	and	CCONJ
gujaf-105	190	11	constant	constant	ADJ
gujaf-105	190	12	variance	variance	NOUN
gujaf-105	190	13	4	4	NUM
gujaf-105	190	14	.	.	NOUN
gujaf-105	190	15	results	result	NOUN
gujaf-105	190	16	and	and	CCONJ
gujaf-105	190	17	discussions	discussion	NOUN
gujaf-105	190	18	4.1	4.1	NUM
gujaf-105	190	19	.	.	PUNCT
gujaf-105	191	1	trend	trend	NOUN
gujaf-105	191	2	analysis	analysis	NOUN
gujaf-105	191	3	showing	show	VERB
gujaf-105	191	4	taxation	taxation	NOUN
gujaf-105	191	5	and	and	CCONJ
gujaf-105	191	6	education	education	NOUN
gujaf-105	191	7	financing	financing	NOUN
gujaf-105	191	8	in	in	ADP
gujaf-105	191	9	nigeria	nigeria	PROPN
gujaf-105	191	10	fig	fig	PROPN
gujaf-105	191	11	1	1	NUM
gujaf-105	191	12	showed	show	VERB
gujaf-105	191	13	the	the	DET
gujaf-105	191	14	trend	trend	NOUN
gujaf-105	191	15	analysis	analysis	NOUN
gujaf-105	191	16	between	between	ADP
gujaf-105	191	17	taxation	taxation	NOUN
gujaf-105	191	18	and	and	CCONJ
gujaf-105	191	19	education	education	NOUN
gujaf-105	191	20	financing	financing	NOUN
gujaf-105	191	21	in	in	ADP
gujaf-105	191	22	nigeria	nigeria	PROPN
gujaf-105	191	23	.	.	PUNCT
gujaf-105	192	1	from	from	ADP
gujaf-105	192	2	fig	fig	NOUN
gujaf-105	192	3	1	1	NUM
gujaf-105	192	4	,	,	PUNCT
gujaf-105	192	5	it	it	PRON
gujaf-105	192	6	is	be	AUX
gujaf-105	192	7	shown	show	VERB
gujaf-105	192	8	that	that	SCONJ
gujaf-105	192	9	relationship	relationship	NOUN
gujaf-105	192	10	exist	exist	VERB
gujaf-105	192	11	between	between	ADP
gujaf-105	192	12	taxation	taxation	NOUN
gujaf-105	192	13	and	and	CCONJ
gujaf-105	192	14	education	education	NOUN
gujaf-105	192	15	financing	financing	NOUN
gujaf-105	192	16	.	.	PUNCT
gujaf-105	193	1	according	accord	VERB
gujaf-105	193	2	to	to	ADP
gujaf-105	193	3	cbn	cbn	PROPN
gujaf-105	193	4	statistical	statistical	ADJ
gujaf-105	193	5	bulletin	bulletin	NOUN
gujaf-105	193	6	,	,	PUNCT
gujaf-105	193	7	in	in	ADP
gujaf-105	193	8	1981	1981	NUM
gujaf-105	193	9	,	,	PUNCT
gujaf-105	193	10	the	the	DET
gujaf-105	193	11	income	income	NOUN
gujaf-105	193	12	realized	realize	VERB
gujaf-105	193	13	from	from	ADP
gujaf-105	193	14	taxation	taxation	NOUN
gujaf-105	193	15	is	be	AUX
gujaf-105	193	16	4.73	4.73	NUM
gujaf-105	193	17	billon	billon	NOUN
gujaf-105	193	18	while	while	SCONJ
gujaf-105	193	19	17millon	17millon	NUM
gujaf-105	193	20	was	be	AUX
gujaf-105	193	21	spent	spend	VERB
gujaf-105	193	22	on	on	ADP
gujaf-105	193	23	education	education	NOUN
gujaf-105	193	24	but	but	CCONJ
gujaf-105	193	25	in	in	ADP
gujaf-105	193	26	2019	2019	NUM
gujaf-105	193	27	,	,	PUNCT
gujaf-105	193	28	4,725.60	4,725.60	NUM
gujaf-105	193	29	billon	billon	NOUN
gujaf-105	193	30	was	be	AUX
gujaf-105	193	31	realized	realize	VERB
gujaf-105	193	32	from	from	ADP
gujaf-105	193	33	taxation	taxation	NOUN
gujaf-105	193	34	in	in	ADP
gujaf-105	193	35	which	which	PRON
gujaf-105	193	36	593.33	593.33	NUM
gujaf-105	193	37	billon	billon	NOUN
gujaf-105	193	38	was	be	AUX
gujaf-105	193	39	dispensed	dispense	VERB
gujaf-105	193	40	on	on	ADP
gujaf-105	193	41	education	education	NOUN
gujaf-105	193	42	in	in	ADP
gujaf-105	193	43	nigeria	nigeria	PROPN
gujaf-105	193	44	.	.	PUNCT
gujaf-105	194	1	it	it	PRON
gujaf-105	194	2	is	be	AUX
gujaf-105	194	3	further	far	ADV
gujaf-105	194	4	shown	show	VERB
gujaf-105	194	5	that	that	SCONJ
gujaf-105	194	6	taxation	taxation	NOUN
gujaf-105	194	7	has	have	AUX
gujaf-105	194	8	pertinent	pertinent	ADJ
gujaf-105	194	9	roles	role	NOUN
gujaf-105	194	10	on	on	ADP
gujaf-105	194	11	education	education	NOUN
gujaf-105	194	12	financing	financing	NOUN
gujaf-105	194	13	in	in	ADP
gujaf-105	194	14	nigeria	nigeria	PROPN
gujaf-105	194	15	.	.	PUNCT
gujaf-105	195	1	financing	financing	NOUN
gujaf-105	195	2	of	of	ADP
gujaf-105	195	3	education	education	NOUN
gujaf-105	195	4	responses	response	NOUN
gujaf-105	195	5	as	as	ADP
gujaf-105	195	6	the	the	DET
gujaf-105	195	7	results	result	NOUN
gujaf-105	195	8	of	of	ADP
gujaf-105	195	9	increment	increment	NOUN
gujaf-105	195	10	in	in	ADP
gujaf-105	195	11	taxation	taxation	NOUN
gujaf-105	195	12	income	income	NOUN
gujaf-105	195	13	which	which	PRON
gujaf-105	195	14	translated	translate	VERB
gujaf-105	195	15	that	that	SCONJ
gujaf-105	195	16	education	education	NOUN
gujaf-105	195	17	benefited	benefit	VERB
gujaf-105	195	18	from	from	ADP
gujaf-105	195	19	income	income	NOUN
gujaf-105	195	20	garnered	garner	VERB
gujaf-105	195	21	through	through	ADP
gujaf-105	195	22	taxation	taxation	NOUN
gujaf-105	195	23	.	.	PUNCT
gujaf-105	196	1	4.2	4.2	NUM
gujaf-105	196	2	.	.	PUNCT
gujaf-105	197	1	the	the	DET
gujaf-105	197	2	effect	effect	NOUN
gujaf-105	197	3	of	of	ADP
gujaf-105	197	4	taxation	taxation	NOUN
gujaf-105	197	5	on	on	ADP
gujaf-105	197	6	education	education	NOUN
gujaf-105	197	7	financing	financing	NOUN
gujaf-105	197	8	in	in	ADP
gujaf-105	197	9	nigeria	nigeria	PROPN
gujaf-105	197	10	table	table	NOUN
gujaf-105	197	11	1	1	NUM
gujaf-105	197	12	:	:	PUNCT
gujaf-105	197	13	the	the	DET
gujaf-105	197	14	impact	impact	NOUN
gujaf-105	197	15	of	of	ADP
gujaf-105	197	16	taxation	taxation	NOUN
gujaf-105	197	17	on	on	ADP
gujaf-105	197	18	education	education	NOUN
gujaf-105	197	19	financing	financing	NOUN
gujaf-105	197	20	in	in	ADP
gujaf-105	197	21	nigeria	nigeria	PROPN
gujaf-105	197	22	depende	depende	PROPN
gujaf-105	197	23	nt	not	PART
gujaf-105	197	24	variable	variable	ADJ
gujaf-105	197	25	independent	independent	ADJ
gujaf-105	197	26	variables	variable	NOUN
gujaf-105	197	27	coefficient	coefficient	VERB
gujaf-105	197	28	standard	standard	ADJ
gujaf-105	197	29	error	error	NOUN
gujaf-105	197	30	t	t	NOUN
gujaf-105	197	31	p>/t/	p>/t/	NOUN
gujaf-105	197	32	(	(	PUNCT
gujaf-105	197	33	95	95	NUM
gujaf-105	197	34	%	%	NOUN
gujaf-105	197	35	conf	conf	NOUN
gujaf-105	197	36	.	.	PUNCT
gujaf-105	198	1	interval	interval	NOUN
gujaf-105	198	2	)	)	PUNCT
gujaf-105	199	1	0.00	0.00	NUM
gujaf-105	199	2	500.00	500.00	NUM
gujaf-105	199	3	1,000.00	1,000.00	NUM
gujaf-105	199	4	1,500.00	1,500.00	NUM
gujaf-105	199	5	2,000.00	2,000.00	NUM
gujaf-105	199	6	2,500.00	2,500.00	NUM
gujaf-105	199	7	3,000.00	3,000.00	NUM
gujaf-105	199	8	3,500.00	3,500.00	NUM
gujaf-105	199	9	4,000.00	4,000.00	NUM
gujaf-105	199	10	4,500.00	4,500.00	NUM
gujaf-105	199	11	5,000.00	5,000.00	NUM
gujaf-105	199	12	trend	trend	NOUN
gujaf-105	199	13	between	between	ADP
gujaf-105	199	14	taxation	taxation	NOUN
gujaf-105	199	15	and	and	CCONJ
gujaf-105	199	16	education	education	NOUN
gujaf-105	199	17	financing	financing	NOUN
gujaf-105	199	18	in	in	ADP
gujaf-105	199	19	nigeria	nigeria	PROPN
gujaf-105	199	20	taxation	taxation	NOUN
gujaf-105	199	21	education	education	NOUN
gujaf-105	199	22	7	7	NUM
gujaf-105	199	23	educ	educ	VERB
gujaf-105	199	24	pept	pept	NOUN
gujaf-105	199	25	.222557	.222557	PROPN
gujaf-105	200	1	.055226	.055226	NOUN
gujaf-105	201	1	4.03	4.03	NUM
gujaf-105	201	2	0.000	0.000	NUM
gujaf-105	201	3	.0011161	.0011161	NOUN
gujaf-105	201	4	.0033861	.0033861	PROPN
gujaf-105	201	5	vaadt	vaadt	VERB
gujaf-105	201	6	.046051	.046051	PROPN
gujaf-105	201	7	.007151	.007151	PROPN
gujaf-105	202	1	6.44	6.44	NUM
gujaf-105	202	2	0.000	0.000	NUM
gujaf-105	202	3	-.0191533	-.0191533	PUNCT
gujaf-105	202	4	.111258	.111258	PROPN
gujaf-105	202	5	cotax	cotax	NOUN
gujaf-105	202	6	.0115629	.0115629	PROPN
gujaf-105	202	7	.002581	.002581	PROPN
gujaf-105	203	1	4.48	4.48	NUM
gujaf-105	203	2	0.000	0.000	NUM
gujaf-105	203	3	-.0600851	-.0600851	PUNCT
gujaf-105	204	1	.0369593	.0369593	PROPN
gujaf-105	204	2	cexdt	cexdt	NOUN
gujaf-105	204	3	.053937	.053937	PROPN
gujaf-105	204	4	.006331	.006331	PROPN
gujaf-105	205	1	8.52	8.52	NUM
gujaf-105	205	2	0.000	0.000	NUM
gujaf-105	205	3	.3911438	.3911438	NOUN
gujaf-105	205	4	.4875939	.4875939	PROPN
gujaf-105	205	5	constant	constant	ADJ
gujaf-105	205	6	19.72553	19.72553	NUM
gujaf-105	205	7	1.907692	1.907692	NUM
gujaf-105	205	8	10.34	10.34	NUM
gujaf-105	205	9	0.000	0.000	NUM
gujaf-105	205	10	-13873.38	-13873.38	NUM
gujaf-105	205	11	9928.394	9928.394	NUM
gujaf-105	205	12	r	r	NOUN
gujaf-105	205	13	2	2	NUM
gujaf-105	205	14	=	=	SYM
gujaf-105	205	15	0.5753	0.5753	NUM
gujaf-105	205	16	adj	adj	NOUN
gujaf-105	205	17	r	r	NOUN
gujaf-105	205	18	2	2	NUM
gujaf-105	205	19	=	=	SYM
gujaf-105	205	20	0.5624	0.5624	NUM
gujaf-105	205	21	prob	prob	NOUN
gujaf-105	205	22	>	>	X
gujaf-105	205	23	f	f	PROPN
gujaf-105	206	1	=	=	SYM
gujaf-105	206	2	0.0000	0.0000	NUM
gujaf-105	206	3	f	f	NOUN
gujaf-105	206	4	(	(	PUNCT
gujaf-105	206	5	4	4	NUM
gujaf-105	206	6	,	,	PUNCT
gujaf-105	206	7	34	34	NUM
gujaf-105	206	8	)	)	PUNCT
gujaf-105	206	9	=	=	NOUN
gujaf-105	207	1	335.72	335.72	NUM
gujaf-105	207	2	source	source	NOUN
gujaf-105	207	3	:	:	PUNCT
gujaf-105	207	4	author	author	NOUN
gujaf-105	207	5	’s	’s	PART
gujaf-105	207	6	collation	collation	NOUN
gujaf-105	207	7	(	(	PUNCT
gujaf-105	207	8	2022	2022	NUM
gujaf-105	207	9	)	)	PUNCT
gujaf-105	207	10	table	table	NOUN
gujaf-105	207	11	1	1	NUM
gujaf-105	207	12	exposed	expose	VERB
gujaf-105	207	13	taxation	taxation	NOUN
gujaf-105	207	14	impact	impact	NOUN
gujaf-105	207	15	on	on	ADP
gujaf-105	207	16	educ	educ	PROPN
gujaf-105	207	17	in	in	ADP
gujaf-105	207	18	nigeria	nigeria	PROPN
gujaf-105	207	19	.	.	PUNCT
gujaf-105	208	1	it	it	PRON
gujaf-105	208	2	was	be	AUX
gujaf-105	208	3	divulged	divulge	VERB
gujaf-105	208	4	from	from	ADP
gujaf-105	208	5	table	table	NOUN
gujaf-105	208	6	1	1	NUM
gujaf-105	208	7	that	that	SCONJ
gujaf-105	208	8	1	1	NUM
gujaf-105	208	9	%	%	NOUN
gujaf-105	208	10	increase	increase	NOUN
gujaf-105	208	11	in	in	ADP
gujaf-105	208	12	pept	pept	NOUN
gujaf-105	208	13	increases	increase	NOUN
gujaf-105	208	14	edut	edut	VERB
gujaf-105	208	15	by	by	ADP
gujaf-105	208	16	0.22	0.22	NUM
gujaf-105	208	17	%	%	NOUN
gujaf-105	208	18	.	.	PUNCT
gujaf-105	209	1	this	this	PRON
gujaf-105	209	2	advocated	advocate	VERB
gujaf-105	209	3	that	that	DET
gujaf-105	209	4	pept	pept	NOUN
gujaf-105	209	5	positively	positively	ADV
gujaf-105	209	6	influence	influence	NOUN
gujaf-105	209	7	edut	edut	ADJ
gujaf-105	209	8	(	(	PUNCT
gujaf-105	209	9	β	β	X
gujaf-105	209	10	=	=	SYM
gujaf-105	209	11	.222557	.222557	PROPN
gujaf-105	209	12	,	,	PUNCT
gujaf-105	209	13	t	t	PROPN
gujaf-105	210	1	=	=	PUNCT
gujaf-105	211	1	4.03	4.03	NUM
gujaf-105	211	2	,	,	PUNCT
gujaf-105	211	3	p	p	X
gujaf-105	211	4	>	>	X
gujaf-105	211	5	|t|	|t|	PROPN
gujaf-105	211	6	=	=	NOUN
gujaf-105	211	7	0.010	0.010	NUM
gujaf-105	211	8	)	)	PUNCT
gujaf-105	211	9	.	.	PUNCT
gujaf-105	212	1	vaadt	vaadt	ADJ
gujaf-105	212	2	also	also	ADV
gujaf-105	212	3	enhanced	enhance	VERB
gujaf-105	212	4	edut	edut	ADJ
gujaf-105	212	5	by	by	ADP
gujaf-105	212	6	0.046	0.046	NUM
gujaf-105	212	7	%	%	NOUN
gujaf-105	212	8	.	.	PUNCT
gujaf-105	213	1	this	this	PRON
gujaf-105	213	2	also	also	ADV
gujaf-105	213	3	advocated	advocate	VERB
gujaf-105	213	4	that	that	SCONJ
gujaf-105	213	5	vaadt	vaadt	ADJ
gujaf-105	213	6	imparted	impart	VERB
gujaf-105	213	7	educ	educ	ADV
gujaf-105	213	8	positively	positively	ADV
gujaf-105	213	9	(	(	PUNCT
gujaf-105	213	10	β=	β=	NOUN
gujaf-105	213	11	.046051	.046051	PROPN
gujaf-105	213	12	,	,	PUNCT
gujaf-105	213	13	t=	t=	NOUN
gujaf-105	213	14	6.44	6.44	NUM
gujaf-105	213	15	,	,	PUNCT
gujaf-105	213	16	p>|t|=0.000	p>|t|=0.000	NUM
gujaf-105	213	17	)	)	PUNCT
gujaf-105	213	18	.	.	PUNCT
gujaf-105	214	1	cotax	cotax	PROPN
gujaf-105	214	2	,	,	PUNCT
gujaf-105	214	3	and	and	CCONJ
gujaf-105	214	4	cexdt	cexdt	NOUN
gujaf-105	214	5	increase	increase	NOUN
gujaf-105	214	6	educ	educ	VERB
gujaf-105	214	7	by	by	ADP
gujaf-105	214	8	0.11	0.11	NUM
gujaf-105	214	9	%	%	NOUN
gujaf-105	214	10	and	and	CCONJ
gujaf-105	214	11	0.053	0.053	NUM
gujaf-105	214	12	%	%	NOUN
gujaf-105	214	13	with	with	ADP
gujaf-105	214	14	the	the	DET
gujaf-105	214	15	significant	significant	ADJ
gujaf-105	214	16	outcome	outcome	NOUN
gujaf-105	214	17	of	of	ADP
gujaf-105	214	18	t=	t=	PROPN
gujaf-105	214	19	4.48	4.48	NUM
gujaf-105	214	20	p>|t|=0.000	p>|t|=0.000	NUM
gujaf-105	214	21	;	;	PUNCT
gujaf-105	214	22	and	and	CCONJ
gujaf-105	214	23	t=8.52	t=8.52	NOUN
gujaf-105	214	24	,	,	PUNCT
gujaf-105	214	25	p>|t|=0.000	p>|t|=0.000	PROPN
gujaf-105	214	26	<	<	X
gujaf-105	214	27	0.005	0.005	NUM
gujaf-105	214	28	respectively	respectively	ADV
gujaf-105	214	29	.	.	PUNCT
gujaf-105	215	1	the	the	DET
gujaf-105	215	2	adjusted	adjust	VERB
gujaf-105	215	3	r	r	NOUN
gujaf-105	215	4	2	2	NUM
gujaf-105	215	5	of	of	ADP
gujaf-105	215	6	(	(	PUNCT
gujaf-105	215	7	0.5624	0.5624	NUM
gujaf-105	215	8	)	)	PUNCT
gujaf-105	215	9	56.2	56.2	NUM
gujaf-105	215	10	%	%	NOUN
gujaf-105	215	11	specifically	specifically	ADV
gujaf-105	215	12	predicted	predict	VERB
gujaf-105	215	13	the	the	DET
gujaf-105	215	14	incorporated	incorporate	VERB
gujaf-105	215	15	independent	independent	ADJ
gujaf-105	215	16	variables	variable	NOUN
gujaf-105	215	17	sufficiently	sufficiently	ADV
gujaf-105	215	18	determined	determine	VERB
gujaf-105	215	19	taxation	taxation	NOUN
gujaf-105	215	20	effect	effect	NOUN
gujaf-105	215	21	on	on	ADP
gujaf-105	215	22	edut	edut	NOUN
gujaf-105	215	23	.	.	PUNCT
gujaf-105	216	1	it	it	PRON
gujaf-105	216	2	further	far	ADV
gujaf-105	216	3	indicated	indicate	VERB
gujaf-105	216	4	that	that	SCONJ
gujaf-105	216	5	taxation	taxation	NOUN
gujaf-105	216	6	justified	justify	VERB
gujaf-105	216	7	56.2%%	56.2%%	NUM
gujaf-105	216	8	short	short	ADJ
gujaf-105	216	9	run	run	NOUN
gujaf-105	216	10	determinant	determinant	ADJ
gujaf-105	216	11	of	of	ADP
gujaf-105	216	12	edut	edut	NOUN
gujaf-105	216	13	.	.	PUNCT
gujaf-105	217	1	however	however	ADV
gujaf-105	217	2	,	,	PUNCT
gujaf-105	217	3	the	the	DET
gujaf-105	217	4	hypothesis	hypothesis	NOUN
gujaf-105	217	5	that	that	PRON
gujaf-105	217	6	taxation	taxation	NOUN
gujaf-105	217	7	significant	significant	ADJ
gujaf-105	217	8	influence	influence	NOUN
gujaf-105	217	9	educ	educ	PROPN
gujaf-105	217	10	is	be	AUX
gujaf-105	217	11	upheld	uphold	VERB
gujaf-105	217	12	.	.	PUNCT
gujaf-105	218	1	4.2.1	4.2.1	NUM
gujaf-105	218	2	:	:	PUNCT
gujaf-105	218	3	test	test	NOUN
gujaf-105	218	4	for	for	ADP
gujaf-105	218	5	unit	unit	NOUN
gujaf-105	218	6	roots	root	NOUN
gujaf-105	218	7	table	table	VERB
gujaf-105	218	8	2	2	NUM
gujaf-105	218	9	:	:	PUNCT
gujaf-105	218	10	unit	unit	NOUN
gujaf-105	218	11	roots	root	NOUN
gujaf-105	218	12	test	test	NOUN
gujaf-105	218	13	variables	variable	NOUN
gujaf-105	218	14	adf	adf	PROPN
gujaf-105	218	15	statistic	statistic	PROPN
gujaf-105	218	16	critical	critical	ADJ
gujaf-105	218	17	value	value	NOUN
gujaf-105	218	18	(	(	PUNCT
gujaf-105	218	19	1	1	NUM
gujaf-105	218	20	%	%	NOUN
gujaf-105	218	21	)	)	PUNCT
gujaf-105	218	22	critical	critical	ADJ
gujaf-105	218	23	value	value	NOUN
gujaf-105	218	24	(	(	PUNCT
gujaf-105	218	25	5	5	NUM
gujaf-105	218	26	%	%	NOUN
gujaf-105	218	27	)	)	PUNCT
gujaf-105	218	28	critical	critical	ADJ
gujaf-105	218	29	value	value	NOUN
gujaf-105	218	30	(	(	PUNCT
gujaf-105	218	31	10	10	NUM
gujaf-105	218	32	%	%	NOUN
gujaf-105	218	33	)	)	PUNCT
gujaf-105	218	34	integration	integration	NOUN
gujaf-105	218	35	order	order	NOUN
gujaf-105	218	36	remarks	remark	VERB
gujaf-105	218	37	edut	edut	VERB
gujaf-105	218	38	-3348	-3348	PROPN
gujaf-105	219	1	*	*	PUNCT
gujaf-105	219	2	*	*	PROPN
gujaf-105	219	3	-3.682	-3.682	PROPN
gujaf-105	219	4	-2.972	-2.972	X
gujaf-105	219	5	-2.618	-2.618	X
gujaf-105	219	6	i(0	i(0	NOUN
gujaf-105	219	7	)	)	PUNCT
gujaf-105	219	8	stationary	stationary	ADJ
gujaf-105	219	9	(	(	PUNCT
gujaf-105	219	10	level	level	NOUN
gujaf-105	219	11	)	)	PUNCT
gujaf-105	219	12	peptax	peptax	NOUN
gujaf-105	219	13	-3.566	-3.566	PUNCT
gujaf-105	220	1	*	*	PUNCT
gujaf-105	220	2	*	*	PUNCT
gujaf-105	220	3	-3.682	-3.682	NOUN
gujaf-105	220	4	-2.972	-2.972	X
gujaf-105	220	5	-2.618	-2.618	X
gujaf-105	220	6	i(0	i(0	NOUN
gujaf-105	220	7	)	)	PUNCT
gujaf-105	220	8	stationary	stationary	ADJ
gujaf-105	220	9	(	(	PUNCT
gujaf-105	220	10	level	level	NOUN
gujaf-105	220	11	)	)	PUNCT
gujaf-105	220	12	vadtax	vadtax	NOUN
gujaf-105	220	13	-4.124	-4.124	NOUN
gujaf-105	220	14	*	*	PUNCT
gujaf-105	220	15	*	*	PUNCT
gujaf-105	220	16	*	*	PUNCT
gujaf-105	220	17	-3.682	-3.682	PROPN
gujaf-105	220	18	-2.972	-2.972	X
gujaf-105	220	19	-2.618	-2.618	X
gujaf-105	220	20	i(0	i(0	NOUN
gujaf-105	220	21	)	)	PUNCT
gujaf-105	220	22	stationary	stationary	ADJ
gujaf-105	220	23	(	(	PUNCT
gujaf-105	220	24	level	level	NOUN
gujaf-105	220	25	)	)	PUNCT
gujaf-105	220	26	cuedtax	cuedtax	NOUN
gujaf-105	221	1	-5433	-5433	NOUN
gujaf-105	221	2	*	*	PUNCT
gujaf-105	221	3	*	*	PUNCT
gujaf-105	221	4	*	*	PROPN
gujaf-105	221	5	-3.682	-3.682	PROPN
gujaf-105	221	6	-2.972	-2.972	X
gujaf-105	221	7	-2.618	-2.618	X
gujaf-105	221	8	i(0	i(0	NOUN
gujaf-105	221	9	)	)	PUNCT
gujaf-105	221	10	stationary	stationary	ADJ
gujaf-105	221	11	(	(	PUNCT
gujaf-105	221	12	level	level	NOUN
gujaf-105	221	13	)	)	PUNCT
gujaf-105	221	14	coitax	coitax	NOUN
gujaf-105	221	15	-6322	-6322	PROPN
gujaf-105	221	16	*	*	PROPN
gujaf-105	221	17	*	*	PROPN
gujaf-105	221	18	*	*	PROPN
gujaf-105	221	19	-3.682	-3.682	PROPN
gujaf-105	221	20	-2.972	-2.972	X
gujaf-105	221	21	-2.618	-2.618	X
gujaf-105	221	22	i(0	i(0	NOUN
gujaf-105	221	23	)	)	PUNCT
gujaf-105	221	24	stationary	stationary	ADJ
gujaf-105	221	25	(	(	PUNCT
gujaf-105	221	26	level	level	NOUN
gujaf-105	221	27	)	)	PUNCT
gujaf-105	221	28	(	(	PUNCT
gujaf-105	221	29	*	*	PUNCT
gujaf-105	221	30	*	*	PUNCT
gujaf-105	221	31	)	)	PUNCT
gujaf-105	221	32	means	mean	VERB
gujaf-105	221	33	significant	significant	ADJ
gujaf-105	221	34	at	at	ADP
gujaf-105	221	35	5	5	NUM
gujaf-105	221	36	%	%	NOUN
gujaf-105	221	37	and	and	CCONJ
gujaf-105	221	38	10	10	NUM
gujaf-105	221	39	%	%	NOUN
gujaf-105	221	40	only	only	ADV
gujaf-105	221	41	,	,	PUNCT
gujaf-105	221	42	but	but	CCONJ
gujaf-105	221	43	*	*	PUNCT
gujaf-105	221	44	*	*	PUNCT
gujaf-105	221	45	*	*	PUNCT
gujaf-105	221	46	means	mean	VERB
gujaf-105	221	47	significant	significant	ADJ
gujaf-105	221	48	in	in	ADP
gujaf-105	221	49	all	all	PRON
gujaf-105	221	50	(	(	PUNCT
gujaf-105	221	51	10	10	NUM
gujaf-105	221	52	%	%	NOUN
gujaf-105	221	53	,	,	PUNCT
gujaf-105	221	54	5	5	NUM
gujaf-105	221	55	%	%	NOUN
gujaf-105	221	56	and	and	CCONJ
gujaf-105	221	57	1	1	NUM
gujaf-105	221	58	%	%	NOUN
gujaf-105	221	59	)	)	PUNCT
gujaf-105	221	60	.	.	PUNCT
gujaf-105	222	1	source	source	NOUN
gujaf-105	222	2	:	:	PUNCT
gujaf-105	222	3	author	author	NOUN
gujaf-105	222	4	’s	’s	PART
gujaf-105	222	5	collation	collation	NOUN
gujaf-105	222	6	(	(	PUNCT
gujaf-105	222	7	2022	2022	NUM
gujaf-105	222	8	)	)	PUNCT
gujaf-105	222	9	it	it	PRON
gujaf-105	222	10	was	be	AUX
gujaf-105	222	11	observed	observe	VERB
gujaf-105	222	12	from	from	ADP
gujaf-105	222	13	table	table	NOUN
gujaf-105	222	14	2	2	NUM
gujaf-105	222	15	that	that	PRON
gujaf-105	222	16	all	all	DET
gujaf-105	222	17	the	the	DET
gujaf-105	222	18	variables	variable	NOUN
gujaf-105	222	19	involved	involve	VERB
gujaf-105	222	20	in	in	ADP
gujaf-105	222	21	this	this	DET
gujaf-105	222	22	study	study	NOUN
gujaf-105	222	23	are	be	AUX
gujaf-105	222	24	stationary	stationary	ADJ
gujaf-105	222	25	at	at	ADP
gujaf-105	222	26	level	level	NOUN
gujaf-105	222	27	because	because	SCONJ
gujaf-105	222	28	adf	adf	PROPN
gujaf-105	222	29	statistics	statistic	NOUN
gujaf-105	222	30	of	of	ADP
gujaf-105	222	31	each	each	DET
gujaf-105	222	32	variable	variable	NOUN
gujaf-105	222	33	is	be	AUX
gujaf-105	222	34	more	more	ADJ
gujaf-105	222	35	than	than	ADP
gujaf-105	222	36	5	5	NUM
gujaf-105	222	37	%	%	NOUN
gujaf-105	222	38	and	and	CCONJ
gujaf-105	222	39	10	10	NUM
gujaf-105	222	40	%	%	NOUN
gujaf-105	222	41	critical	critical	ADJ
gujaf-105	222	42	value	value	NOUN
gujaf-105	222	43	of	of	ADP
gujaf-105	222	44	2.972	2.972	NUM
gujaf-105	222	45	and	and	CCONJ
gujaf-105	222	46	-2.618	-2.618	NOUN
gujaf-105	222	47	respectively	respectively	ADV
gujaf-105	222	48	.	.	PUNCT
gujaf-105	223	1	this	this	PRON
gujaf-105	223	2	authenticated	authenticate	VERB
gujaf-105	223	3	that	that	SCONJ
gujaf-105	223	4	all	all	DET
gujaf-105	223	5	variables	variable	NOUN
gujaf-105	223	6	are	be	AUX
gujaf-105	223	7	empty	empty	ADJ
gujaf-105	223	8	of	of	ADP
gujaf-105	223	9	unit	unit	NOUN
gujaf-105	223	10	roots	root	NOUN
gujaf-105	223	11	in	in	ADP
gujaf-105	223	12	all	all	DET
gujaf-105	223	13	the	the	DET
gujaf-105	223	14	observations	observation	NOUN
gujaf-105	223	15	.	.	PUNCT
gujaf-105	224	1	4.2.2	4.2.2	NUM
gujaf-105	224	2	selection	selection	NOUN
gujaf-105	224	3	order	order	NOUN
gujaf-105	224	4	criteria	criterion	NOUN
gujaf-105	224	5	(	(	PUNCT
gujaf-105	224	6	soc	soc	NOUN
gujaf-105	224	7	)	)	PUNCT
gujaf-105	224	8	test	test	NOUN
gujaf-105	224	9	table	table	NOUN
gujaf-105	224	10	3	3	NUM
gujaf-105	224	11	:	:	PUNCT
gujaf-105	224	12	soc	soc	NOUN
gujaf-105	224	13	on	on	ADP
gujaf-105	224	14	taxation	taxation	NOUN
gujaf-105	224	15	and	and	CCONJ
gujaf-105	224	16	education	education	NOUN
gujaf-105	224	17	financing	financing	NOUN
gujaf-105	224	18	in	in	ADP
gujaf-105	224	19	nigeria	nigeria	PROPN
gujaf-105	224	20	la	la	ADV
gujaf-105	224	21	g	g	PROPN
gujaf-105	224	22	ll	ll	AUX
gujaf-105	224	23	lr	lr	VERB
gujaf-105	224	24	df	df	PROPN
gujaf-105	224	25	p	p	PROPN
gujaf-105	224	26	fpe	fpe	PROPN
gujaf-105	224	27	aic	aic	PROPN
gujaf-105	224	28	hqic	hqic	PROPN
gujaf-105	224	29	sbic	sbic	PROPN
gujaf-105	224	30	0	0	NUM
gujaf-105	225	1	-2461.5	-2461.5	X
gujaf-105	225	2	1.1e+55	1.1e+55	NUM
gujaf-105	225	3	140.943	140.943	NUM
gujaf-105	225	4	141.019	141.019	NUM
gujaf-105	225	5	141.165	141.165	NUM
gujaf-105	225	6	1	1	NUM
gujaf-105	225	7	-2318.95	-2318.95	NUM
gujaf-105	225	8	260.46	260.46	NUM
gujaf-105	225	9	25	25	NUM
gujaf-105	225	10	0.000	0.000	NUM
gujaf-105	225	11	1.6e+52	1.6e+52	NUM
gujaf-105	225	12	134.399	134.399	NUM
gujaf-105	225	13	134.859	134.859	NUM
gujaf-105	225	14	135.732	135.732	NUM
gujaf-105	225	15	2	2	NUM
gujaf-105	225	16	-2242.61	-2242.61	NUM
gujaf-105	225	17	152.67	152.67	NUM
gujaf-105	225	18	25	25	NUM
gujaf-105	225	19	0.000	0.000	NUM
gujaf-105	225	20	2.4e+51	2.4e+51	NUM
gujaf-105	225	21	132.391	132.391	NUM
gujaf-105	225	22	133.234	133.234	NUM
gujaf-105	225	23	134.835	134.835	NUM
gujaf-105	225	24	3	3	NUM
gujaf-105	225	25	-2174.28	-2174.28	PROPN
gujaf-105	225	26	136.67	136.67	NUM
gujaf-105	225	27	25	25	NUM
gujaf-105	225	28	0.000	0.000	NUM
gujaf-105	225	29	2.5e+49	2.5e+49	NUM
gujaf-105	225	30	127.578	127.578	NUM
gujaf-105	225	31	128.805	128.805	NUM
gujaf-105	225	32	131.133	131.133	NUM
gujaf-105	225	33	4	4	NUM
gujaf-105	225	34	-1955.19	-1955.19	NOUN
gujaf-105	225	35	438.19	438.19	NUM
gujaf-105	225	36	*	*	SYM
gujaf-105	225	37	25	25	NUM
gujaf-105	225	38	0.000	0.000	NUM
gujaf-105	225	39	9.1e+46	9.1e+46	NUM
gujaf-105	225	40	*	*	VERB
gujaf-105	225	41	121.388	121.388	NUM
gujaf-105	225	42	*	*	SYM
gujaf-105	225	43	122.999	122.999	NUM
gujaf-105	225	44	*	*	SYM
gujaf-105	225	45	126.054	126.054	NUM
gujaf-105	225	46	*	*	SYM
gujaf-105	225	47	endogenous	endogenous	ADJ
gujaf-105	225	48	:	:	PUNCT
gujaf-105	225	49	educ	educ	PROPN
gujaf-105	225	50	,	,	PUNCT
gujaf-105	225	51	pept	pept	VERB
gujaf-105	225	52	,	,	PUNCT
gujaf-105	225	53	vaadt	vaadt	ADJ
gujaf-105	225	54	,	,	PUNCT
gujaf-105	225	55	cotax	cotax	PROPN
gujaf-105	225	56	,	,	PUNCT
gujaf-105	225	57	cexdt	cexdt	NOUN
gujaf-105	225	58	exogenous	exogenous	NOUN
gujaf-105	225	59	:	:	PUNCT
gujaf-105	225	60	_	_	PRON
gujaf-105	225	61	cons	con	NOUN
gujaf-105	225	62	source	source	NOUN
gujaf-105	225	63	:	:	PUNCT
gujaf-105	225	64	author	author	NOUN
gujaf-105	225	65	’s	’s	PART
gujaf-105	225	66	collation	collation	NOUN
gujaf-105	225	67	(	(	PUNCT
gujaf-105	225	68	2022	2022	NUM
gujaf-105	225	69	)	)	PUNCT
gujaf-105	225	70	8	8	NUM
gujaf-105	225	71	soc	soc	NOUN
gujaf-105	225	72	test	test	NOUN
gujaf-105	225	73	was	be	AUX
gujaf-105	225	74	done	do	VERB
gujaf-105	225	75	in	in	ADP
gujaf-105	225	76	order	order	NOUN
gujaf-105	225	77	to	to	PART
gujaf-105	225	78	circumvent	circumvent	VERB
gujaf-105	225	79	overestimated	overestimated	ADJ
gujaf-105	225	80	and	and	CCONJ
gujaf-105	225	81	underestimated	underestimate	VERB
gujaf-105	225	82	lag	lag	NOUN
gujaf-105	225	83	in	in	ADP
gujaf-105	225	84	this	this	DET
gujaf-105	225	85	study	study	NOUN
gujaf-105	225	86	,	,	PUNCT
gujaf-105	225	87	test	test	NOUN
gujaf-105	225	88	of	of	ADP
gujaf-105	225	89	lag	lag	NOUN
gujaf-105	225	90	selection	selection	NOUN
gujaf-105	225	91	was	be	AUX
gujaf-105	225	92	carried	carry	VERB
gujaf-105	225	93	out	out	ADP
gujaf-105	225	94	.	.	PUNCT
gujaf-105	226	1	in	in	ADP
gujaf-105	226	2	table	table	NOUN
gujaf-105	226	3	3	3	NUM
gujaf-105	226	4	,	,	PUNCT
gujaf-105	226	5	aic	aic	PROPN
gujaf-105	226	6	,	,	PUNCT
gujaf-105	226	7	fpe	fpe	PROPN
gujaf-105	226	8	,	,	PUNCT
gujaf-105	226	9	hqic	hqic	ADJ
gujaf-105	226	10	and	and	CCONJ
gujaf-105	226	11	sbic	sbic	ADJ
gujaf-105	226	12	supported	support	VERB
gujaf-105	226	13	lag	lag	NOUN
gujaf-105	226	14	4	4	NUM
gujaf-105	226	15	as	as	ADP
gujaf-105	226	16	the	the	DET
gujaf-105	226	17	acceptable	acceptable	ADJ
gujaf-105	226	18	lag	lag	NOUN
gujaf-105	226	19	to	to	PART
gujaf-105	226	20	be	be	AUX
gujaf-105	226	21	adopted	adopt	VERB
gujaf-105	226	22	in	in	ADP
gujaf-105	226	23	this	this	DET
gujaf-105	226	24	model	model	NOUN
gujaf-105	226	25	.	.	PUNCT
gujaf-105	227	1	121.388	121.388	NUM
gujaf-105	227	2	*	*	NOUN
gujaf-105	227	3	,	,	PUNCT
gujaf-105	227	4	9.1e+46	9.1e+46	NOUN
gujaf-105	227	5	*	*	NOUN
gujaf-105	227	6	,	,	PUNCT
gujaf-105	227	7	122.999	122.999	NUM
gujaf-105	227	8	*	*	PUNCT
gujaf-105	227	9	and126.054	and126.054	NOUN
gujaf-105	227	10	*	*	NOUN
gujaf-105	227	11	of	of	ADP
gujaf-105	227	12	aic	aic	PROPN
gujaf-105	227	13	,	,	PUNCT
gujaf-105	227	14	fpe	fpe	PROPN
gujaf-105	227	15	,	,	PUNCT
gujaf-105	227	16	hqic	hqic	NOUN
gujaf-105	227	17	and	and	CCONJ
gujaf-105	227	18	sbic	sbic	ADJ
gujaf-105	227	19	respectively	respectively	ADV
gujaf-105	227	20	supported	support	VERB
gujaf-105	227	21	lag	lag	NOUN
gujaf-105	227	22	4	4	NUM
gujaf-105	227	23	as	as	SCONJ
gujaf-105	227	24	vindicated	vindicate	VERB
gujaf-105	227	25	in	in	ADP
gujaf-105	227	26	table	table	NOUN
gujaf-105	227	27	3	3	NUM
gujaf-105	227	28	.	.	PUNCT
gujaf-105	228	1	4.2.3	4.2.3	PROPN
gujaf-105	228	2	jtfc	jtfc	PROPN
gujaf-105	228	3	on	on	ADP
gujaf-105	228	4	taxation	taxation	NOUN
gujaf-105	228	5	and	and	CCONJ
gujaf-105	228	6	education	education	NOUN
gujaf-105	228	7	services	service	NOUN
gujaf-105	228	8	table	table	VERB
gujaf-105	228	9	4	4	NUM
gujaf-105	228	10	:	:	PUNCT
gujaf-105	228	11	jtfc	jtfc	PROPN
gujaf-105	228	12	on	on	ADP
gujaf-105	228	13	taxation	taxation	NOUN
gujaf-105	228	14	and	and	CCONJ
gujaf-105	228	15	education	education	NOUN
gujaf-105	228	16	services	service	NOUN
gujaf-105	228	17	rank	rank	PROPN
gujaf-105	228	18	eigen	eigen	PROPN
gujaf-105	228	19	value	value	NOUN
gujaf-105	228	20	parm	parm	PROPN
gujaf-105	228	21	ll	ll	AUX
gujaf-105	228	22	trace	trace	VERB
gujaf-105	228	23	statistic	statistic	ADJ
gujaf-105	228	24	critical	critical	ADJ
gujaf-105	228	25	value	value	NOUN
gujaf-105	228	26	5	5	NUM
gujaf-105	228	27	%	%	NOUN
gujaf-105	228	28	critical	critical	ADJ
gujaf-105	228	29	value	value	NOUN
gujaf-105	228	30	1	1	NUM
gujaf-105	228	31	%	%	NOUN
gujaf-105	228	32	eigen	eigen	PROPN
gujaf-105	228	33	value	value	NOUN
gujaf-105	228	34	0	0	NUM
gujaf-105	228	35	55	55	NUM
gujaf-105	228	36	-2360.0833	-2360.0833	NUM
gujaf-105	229	1	296.6055	296.6055	NUM
gujaf-105	229	2	68.52	68.52	NUM
gujaf-105	229	3	76.07	76.07	NUM
gujaf-105	229	4	1	1	NUM
gujaf-105	229	5	0.96452	0.96452	NUM
gujaf-105	229	6	64	64	NUM
gujaf-105	229	7	-2299.9848	-2299.9848	NUM
gujaf-105	229	8	176.4086	176.4086	NUM
gujaf-105	229	9	47.21	47.21	NUM
gujaf-105	229	10	54.46	54.46	NUM
gujaf-105	229	11	0.96452	0.96452	NUM
gujaf-105	229	12	2	2	NUM
gujaf-105	229	13	0.87931	0.87931	NUM
gujaf-105	229	14	71	71	NUM
gujaf-105	229	15	-2261.9234	-2261.9234	NUM
gujaf-105	229	16	100.2858	100.2858	NUM
gujaf-105	229	17	29.68	29.68	NUM
gujaf-105	229	18	35.65	35.65	NUM
gujaf-105	229	19	0.87931	0.87931	NUM
gujaf-105	229	20	3	3	NUM
gujaf-105	229	21	0.81452	0.81452	NUM
gujaf-105	229	22	76	76	NUM
gujaf-105	229	23	-2231.5966	-2231.5966	NUM
gujaf-105	229	24	39.6322	39.6322	NUM
gujaf-105	229	25	15.41	15.41	NUM
gujaf-105	229	26	20.04	20.04	NUM
gujaf-105	229	27	0.81452	0.81452	NUM
gujaf-105	229	28	4	4	NUM
gujaf-105	229	29	0.57915	0.57915	NUM
gujaf-105	229	30	79	79	NUM
gujaf-105	229	31	-2216.0182	-2216.0182	ADP
gujaf-105	229	32	2.4754	2.4754	NUM
gujaf-105	229	33	*	*	SYM
gujaf-105	229	34	*	*	PROPN
gujaf-105	229	35	3.76	3.76	NUM
gujaf-105	229	36	6.65	6.65	NUM
gujaf-105	229	37	0.57915	0.57915	NUM
gujaf-105	229	38	5	5	NUM
gujaf-105	229	39	0.20977	0.20977	NUM
gujaf-105	229	40	80	80	NUM
gujaf-105	229	41	-221.7805	-221.7805	NUM
gujaf-105	229	42	0.20977	0.20977	NUM
gujaf-105	229	43	source	source	NOUN
gujaf-105	229	44	:	:	PUNCT
gujaf-105	229	45	author	author	NOUN
gujaf-105	229	46	’s	’s	PART
gujaf-105	229	47	collation	collation	NOUN
gujaf-105	229	48	(	(	PUNCT
gujaf-105	229	49	2022	2022	NUM
gujaf-105	229	50	)	)	PUNCT
gujaf-105	229	51	table	table	NOUN
gujaf-105	229	52	4	4	NUM
gujaf-105	229	53	created	create	VERB
gujaf-105	229	54	information	information	NOUN
gujaf-105	229	55	about	about	ADP
gujaf-105	229	56	drift	drift	NOUN
gujaf-105	229	57	specification	specification	NOUN
gujaf-105	229	58	,	,	PUNCT
gujaf-105	229	59	sample	sample	NOUN
gujaf-105	229	60	,	,	PUNCT
gujaf-105	229	61	and	and	CCONJ
gujaf-105	229	62	lags	lag	VERB
gujaf-105	229	63	numbers	number	NOUN
gujaf-105	229	64	involved	involve	VERB
gujaf-105	229	65	in	in	ADP
gujaf-105	229	66	the	the	DET
gujaf-105	229	67	model	model	NOUN
gujaf-105	229	68	.	.	PUNCT
gujaf-105	230	1	the	the	DET
gujaf-105	230	2	core	core	NOUN
gujaf-105	230	3	table	table	NOUN
gujaf-105	230	4	comprises	comprise	VERB
gujaf-105	230	5	a	a	DET
gujaf-105	230	6	row	row	NOUN
gujaf-105	230	7	distinctly	distinctly	ADV
gujaf-105	230	8	for	for	ADP
gujaf-105	230	9	“	"	PUNCT
gujaf-105	230	10	r	r	NOUN
gujaf-105	230	11	”	"	PUNCT
gujaf-105	230	12	value	value	NOUN
gujaf-105	230	13	,	,	PUNCT
gujaf-105	230	14	and	and	CCONJ
gujaf-105	230	15	cointegrating	cointegrate	VERB
gujaf-105	230	16	equations	equation	NOUN
gujaf-105	230	17	numbers	number	NOUN
gujaf-105	230	18	.	.	PUNCT
gujaf-105	231	1	the	the	DET
gujaf-105	231	2	number	number	NOUN
gujaf-105	231	3	of	of	ADP
gujaf-105	231	4	cointegration	cointegration	NOUN
gujaf-105	231	5	was	be	AUX
gujaf-105	231	6	considered	consider	VERB
gujaf-105	231	7	where	where	SCONJ
gujaf-105	231	8	the	the	DET
gujaf-105	231	9	trace	trace	NOUN
gujaf-105	231	10	statistic	statistic	NOUN
gujaf-105	231	11	is	be	AUX
gujaf-105	231	12	less	less	ADJ
gujaf-105	231	13	than	than	ADP
gujaf-105	231	14	critical	critical	ADJ
gujaf-105	231	15	value	value	NOUN
gujaf-105	231	16	of	of	ADP
gujaf-105	231	17	5	5	NUM
gujaf-105	231	18	%	%	NOUN
gujaf-105	231	19	and	and	CCONJ
gujaf-105	231	20	10	10	NUM
gujaf-105	231	21	%	%	NOUN
gujaf-105	231	22	.	.	PUNCT
gujaf-105	232	1	when	when	SCONJ
gujaf-105	232	2	r	r	NOUN
gujaf-105	232	3	=	=	SYM
gujaf-105	232	4	0	0	NUM
gujaf-105	232	5	,	,	PUNCT
gujaf-105	232	6	1	1	NUM
gujaf-105	232	7	,	,	PUNCT
gujaf-105	232	8	2	2	NUM
gujaf-105	232	9	,	,	PUNCT
gujaf-105	232	10	and	and	CCONJ
gujaf-105	232	11	3	3	NUM
gujaf-105	232	12	,	,	PUNCT
gujaf-105	232	13	the	the	DET
gujaf-105	232	14	trace	trace	NOUN
gujaf-105	232	15	statistic	statistic	NOUN
gujaf-105	232	16	are	be	AUX
gujaf-105	232	17	far	far	ADV
gujaf-105	232	18	greater	great	ADJ
gujaf-105	232	19	that	that	SCONJ
gujaf-105	232	20	critical	critical	ADJ
gujaf-105	232	21	values	value	NOUN
gujaf-105	232	22	.	.	PUNCT
gujaf-105	233	1	contrarily	contrarily	ADV
gujaf-105	233	2	,	,	PUNCT
gujaf-105	233	3	the	the	DET
gujaf-105	233	4	trace	trace	NOUN
gujaf-105	233	5	statistic	statistic	NOUN
gujaf-105	233	6	is	be	AUX
gujaf-105	233	7	less	less	ADJ
gujaf-105	233	8	that	that	SCONJ
gujaf-105	233	9	critical	critical	ADJ
gujaf-105	233	10	values	value	NOUN
gujaf-105	233	11	where	where	SCONJ
gujaf-105	233	12	r	r	NOUN
gujaf-105	233	13	=	=	SYM
gujaf-105	233	14	4	4	NUM
gujaf-105	233	15	(	(	PUNCT
gujaf-105	233	16	2.4754	2.4754	NUM
gujaf-105	233	17	<	<	SYM
gujaf-105	233	18	3.76	3.76	NUM
gujaf-105	233	19	and	and	CCONJ
gujaf-105	233	20	6.65	6.65	NUM
gujaf-105	233	21	of	of	ADP
gujaf-105	233	22	5	5	NUM
gujaf-105	233	23	%	%	NOUN
gujaf-105	233	24	and	and	CCONJ
gujaf-105	233	25	10	10	NUM
gujaf-105	233	26	%	%	NOUN
gujaf-105	233	27	critical	critical	ADJ
gujaf-105	233	28	value	value	NOUN
gujaf-105	233	29	respectively	respectively	ADV
gujaf-105	233	30	)	)	PUNCT
gujaf-105	233	31	.	.	PUNCT
gujaf-105	234	1	this	this	PRON
gujaf-105	234	2	exposed	expose	VERB
gujaf-105	234	3	that	that	SCONJ
gujaf-105	234	4	there	there	PRON
gujaf-105	234	5	are	be	VERB
gujaf-105	234	6	four	four	NUM
gujaf-105	234	7	cointegrating	cointegrate	VERB
gujaf-105	234	8	equations	equation	NOUN
gujaf-105	234	9	or	or	CCONJ
gujaf-105	234	10	vectors	vector	NOUN
gujaf-105	234	11	among	among	ADP
gujaf-105	234	12	the	the	DET
gujaf-105	234	13	incorporated	incorporated	ADJ
gujaf-105	234	14	variables	variable	NOUN
gujaf-105	234	15	.	.	PUNCT
gujaf-105	235	1	this	this	PRON
gujaf-105	235	2	showed	show	VERB
gujaf-105	235	3	that	that	SCONJ
gujaf-105	235	4	they	they	PRON
gujaf-105	235	5	are	be	AUX
gujaf-105	235	6	cointegrated	cointegrate	VERB
gujaf-105	235	7	(	(	PUNCT
gujaf-105	235	8	incorporated	incorporate	VERB
gujaf-105	235	9	variables	variable	NOUN
gujaf-105	235	10	)	)	PUNCT
gujaf-105	235	11	which	which	PRON
gujaf-105	235	12	call	call	VERB
gujaf-105	235	13	for	for	ADP
gujaf-105	235	14	vecm	vecm	NOUN
gujaf-105	235	15	.	.	PUNCT
gujaf-105	236	1	4.2.4	4.2.4	NUM
gujaf-105	236	2	vecm	vecm	NOUN
gujaf-105	236	3	(	(	PUNCT
gujaf-105	236	4	short	short	ADJ
gujaf-105	236	5	run	run	NOUN
gujaf-105	236	6	,	,	PUNCT
gujaf-105	236	7	and	and	CCONJ
gujaf-105	236	8	long	long	ADJ
gujaf-105	236	9	run	run	NOUN
gujaf-105	236	10	effects	effect	NOUN
gujaf-105	236	11	)	)	PUNCT
gujaf-105	236	12	table	table	NOUN
gujaf-105	236	13	5	5	NUM
gujaf-105	236	14	:	:	PUNCT
gujaf-105	236	15	vecm	vecm	NOUN
gujaf-105	236	16	on	on	ADP
gujaf-105	236	17	taxation	taxation	NOUN
gujaf-105	236	18	and	and	CCONJ
gujaf-105	236	19	education	education	NOUN
gujaf-105	236	20	services	service	NOUN
gujaf-105	236	21	(	(	PUNCT
gujaf-105	236	22	short	short	ADJ
gujaf-105	236	23	run	run	NOUN
gujaf-105	236	24	effects	effect	NOUN
gujaf-105	236	25	)	)	PUNCT
gujaf-105	236	26	equation	equation	NOUN
gujaf-105	236	27	parms	parm	VERB
gujaf-105	236	28	rmse	rmse	NOUN
gujaf-105	236	29	r	r	NOUN
gujaf-105	236	30	sq	sq	PROPN
gujaf-105	236	31	chi2	chi2	PROPN
gujaf-105	236	32	p	p	PROPN
gujaf-105	236	33	>	>	X
gujaf-105	236	34	chi2	chi2	PROPN
gujaf-105	236	35	d	d	X
gujaf-105	236	36	_	_	NOUN
gujaf-105	236	37	educ	educ	VERB
gujaf-105	236	38	17	17	NUM
gujaf-105	236	39	13436.4	13436.4	NUM
gujaf-105	236	40	0.9494	0.9494	NUM
gujaf-105	236	41	337.4651	337.4651	NUM
gujaf-105	236	42	0.0000	0.0000	NUM
gujaf-105	237	1	d	d	X
gujaf-105	238	1	_	_	PRON
gujaf-105	238	2	pept	pept	NOUN
gujaf-105	238	3	17	17	NUM
gujaf-105	238	4	4.2e+06	4.2e+06	NUM
gujaf-105	238	5	0.9059	0.9059	NUM
gujaf-105	239	1	173.3255	173.3255	NUM
gujaf-105	239	2	0.0000	0.0000	NUM
gujaf-105	239	3	d	d	X
gujaf-105	239	4	_	_	PUNCT
gujaf-105	239	5	vaadt	vaadt	ADJ
gujaf-105	239	6	17	17	NUM
gujaf-105	239	7	43456.7	43456.7	NUM
gujaf-105	239	8	0.9364	0.9364	NUM
gujaf-105	240	1	264.8861	264.8861	NUM
gujaf-105	240	2	0.0000	0.0000	NUM
gujaf-105	240	3	d	d	X
gujaf-105	240	4	_	_	PRON
gujaf-105	240	5	cotax	cotax	VERB
gujaf-105	240	6	17	17	NUM
gujaf-105	240	7	150117	150117	NUM
gujaf-105	240	8	0.8694	0.8694	NUM
gujaf-105	240	9	119.8257	119.8257	NUM
gujaf-105	240	10	0.0000	0.0000	NUM
gujaf-105	240	11	d	d	X
gujaf-105	240	12	_	_	PRON
gujaf-105	240	13	cexdt	cexdt	NOUN
gujaf-105	240	14	17	17	NUM
gujaf-105	240	15	19984.6	19984.6	NUM
gujaf-105	240	16	0.9824	0.9824	NUM
gujaf-105	240	17	1007.29	1007.29	NUM
gujaf-105	240	18	0.0000	0.0000	NUM
gujaf-105	240	19	log	log	NOUN
gujaf-105	240	20	likelihood	likelihood	NOUN
gujaf-105	240	21	=	=	PUNCT
gujaf-105	240	22	-2096.214	-2096.214	PUNCT
gujaf-105	240	23	det(sigma_ml	det(sigma_ml	PROPN
gujaf-105	240	24	)	)	PUNCT
gujaf-105	241	1	=	=	PUNCT
gujaf-105	242	1	7.23e+45	7.23e+45	NUM
gujaf-105	242	2	aic	aic	PROPN
gujaf-105	242	3	=	=	PROPN
gujaf-105	242	4	124.8694	124.8694	NUM
gujaf-105	242	5	hqic	hqic	NOUN
gujaf-105	242	6	=	=	SYM
gujaf-105	242	7	126.2346	126.2346	NUM
gujaf-105	242	8	sbic	sbic	ADJ
gujaf-105	242	9	=	=	SYM
gujaf-105	242	10	128.8244	128.8244	NUM
gujaf-105	242	11	source	source	NOUN
gujaf-105	242	12	:	:	PUNCT
gujaf-105	242	13	author	author	NOUN
gujaf-105	242	14	’s	’s	PART
gujaf-105	242	15	collation	collation	NOUN
gujaf-105	242	16	(	(	PUNCT
gujaf-105	242	17	2022	2022	NUM
gujaf-105	242	18	)	)	PUNCT
gujaf-105	242	19	discovered	discover	VERB
gujaf-105	242	20	that	that	SCONJ
gujaf-105	242	21	pept	pept	NOUN
gujaf-105	242	22	,	,	PUNCT
gujaf-105	242	23	vaadt	vaadt	ADJ
gujaf-105	242	24	,	,	PUNCT
gujaf-105	242	25	cotax	cotax	VERB
gujaf-105	242	26	and	and	CCONJ
gujaf-105	242	27	cexdt	cexdt	NOUN
gujaf-105	242	28	have	have	VERB
gujaf-105	242	29	significant	significant	ADJ
gujaf-105	242	30	short	short	ADJ
gujaf-105	242	31	run	run	NOUN
gujaf-105	242	32	effects	effect	NOUN
gujaf-105	242	33	on	on	ADP
gujaf-105	242	34	educ	educ	ADV
gujaf-105	242	35	because	because	SCONJ
gujaf-105	242	36	p	p	X
gujaf-105	242	37	>	>	X
gujaf-105	242	38	chi2	chi2	NOUN
gujaf-105	242	39	with	with	ADP
gujaf-105	242	40	value	value	NOUN
gujaf-105	242	41	of	of	ADP
gujaf-105	242	42	0.0000	0.0000	NUM
gujaf-105	242	43	for	for	ADP
gujaf-105	242	44	all	all	DET
gujaf-105	242	45	variables	variable	NOUN
gujaf-105	242	46	below	below	ADP
gujaf-105	242	47	0.05	0.05	NUM
gujaf-105	242	48	sig	sig	NOUN
gujaf-105	242	49	level	level	NOUN
gujaf-105	242	50	which	which	PRON
gujaf-105	242	51	invariably	invariably	ADV
gujaf-105	242	52	dispensed	dispense	VERB
gujaf-105	242	53	favourable	favourable	ADJ
gujaf-105	242	54	short	short	ADJ
gujaf-105	242	55	run	run	NOUN
gujaf-105	242	56	effects	effect	NOUN
gujaf-105	242	57	of	of	ADP
gujaf-105	242	58	taxation	taxation	NOUN
gujaf-105	242	59	on	on	ADP
gujaf-105	242	60	edut	edut	PROPN
gujaf-105	242	61	.	.	PUNCT
gujaf-105	242	62	table	table	NOUN
gujaf-105	242	63	6	6	NUM
gujaf-105	242	64	:	:	PUNCT
gujaf-105	242	65	jnri	jnri	ADJ
gujaf-105	242	66	test	test	NOUN
gujaf-105	242	67	on	on	ADP
gujaf-105	242	68	taxation	taxation	NOUN
gujaf-105	242	69	and	and	CCONJ
gujaf-105	242	70	education	education	NOUN
gujaf-105	242	71	financing	financing	NOUN
gujaf-105	242	72	in	in	ADP
gujaf-105	242	73	nigeria	nigeria	PROPN
gujaf-105	242	74	(	(	PUNCT
gujaf-105	242	75	long	long	ADJ
gujaf-105	242	76	run	run	NOUN
gujaf-105	242	77	effects	effect	NOUN
gujaf-105	242	78	)	)	PUNCT
gujaf-105	242	79	beta	beta	ADJ
gujaf-105	242	80	coefficient	coefficient	NOUN
gujaf-105	242	81	std	std	NOUN
gujaf-105	242	82	error	error	NOUN
gujaf-105	242	83	z	z	NOUN
gujaf-105	242	84	p>|z|	p>|z|	VERB
gujaf-105	242	85	[	[	X
gujaf-105	242	86	95	95	NUM
gujaf-105	242	87	%	%	NOUN
gujaf-105	242	88	conf	conf	NOUN
gujaf-105	242	89	.	.	PUNCT
gujaf-105	243	1	interval	interval	NOUN
gujaf-105	243	2	]	]	PUNCT
gujaf-105	244	1	_	_	PRON
gujaf-105	244	2	ce1	ce1	PROPN
gujaf-105	244	3	educ	educ	VERB
gujaf-105	244	4	1	1	NUM
gujaf-105	244	5	.	.	PUNCT
gujaf-105	244	6	.	.	PUNCT
gujaf-105	244	7	.	.	PUNCT
gujaf-105	245	1	.	.	PUNCT
gujaf-105	246	1	9	9	NUM
gujaf-105	246	2	pept	pept	NOUN
gujaf-105	246	3	.7057357	.7057357	PROPN
gujaf-105	246	4	.0373801	.0373801	CCONJ
gujaf-105	247	1	18.88	18.88	NUM
gujaf-105	247	2	0.000	0.000	NUM
gujaf-105	247	3	.0051401	.0051401	PROPN
gujaf-105	247	4	.0063313	.0063313	PROPN
gujaf-105	247	5	vaadt	vaadt	ADJ
gujaf-105	247	6	.5476494	.5476494	PROPN
gujaf-105	248	1	.0172747	.0172747	PROPN
gujaf-105	248	2	31.70	31.70	NUM
gujaf-105	248	3	0.000	0.000	NUM
gujaf-105	248	4	-.5815073	-.5815073	PUNCT
gujaf-105	248	5	-.513791	-.513791	PUNCT
gujaf-105	248	6	cotax	cotax	NOUN
gujaf-105	249	1	.1316053	.1316053	INTJ
gujaf-105	249	2	.0137996	.0137996	PROPN
gujaf-105	250	1	9.54	9.54	NUM
gujaf-105	250	2	0.000	0.000	NUM
gujaf-105	250	3	.1045585	.1045585	PROPN
gujaf-105	250	4	.1586521	.1586521	PROPN
gujaf-105	250	5	cexdt	cexdt	PROPN
gujaf-105	250	6	.5401607	.5401607	PROPN
gujaf-105	250	7	.0320582	.0320582	PUNCT
gujaf-105	251	1	16.85	16.85	NUM
gujaf-105	251	2	0.000	0.000	NUM
gujaf-105	251	3	-.6029936	-.6029936	PUNCT
gujaf-105	251	4	-.4773279	-.4773279	PUNCT
gujaf-105	251	5	-cons	-cons	PROPN
gujaf-105	251	6	4802.174	4802.174	PROPN
gujaf-105	251	7	.	.	PUNCT
gujaf-105	251	8	.	.	PUNCT
gujaf-105	251	9	.	.	PUNCT
gujaf-105	251	10	.	.	PUNCT
gujaf-105	252	1	source	source	NOUN
gujaf-105	252	2	:	:	PUNCT
gujaf-105	252	3	author	author	NOUN
gujaf-105	252	4	’s	’s	PART
gujaf-105	252	5	collation	collation	NOUN
gujaf-105	252	6	(	(	PUNCT
gujaf-105	252	7	2022	2022	NUM
gujaf-105	252	8	)	)	PUNCT
gujaf-105	252	9	table	table	NOUN
gujaf-105	252	10	6	6	NUM
gujaf-105	252	11	encompassed	encompass	VERB
gujaf-105	252	12	information	information	NOUN
gujaf-105	252	13	about	about	ADP
gujaf-105	252	14	,	,	PUNCT
gujaf-105	252	15	equation	equation	NOUN
gujaf-105	252	16	fitness	fitness	NOUN
gujaf-105	252	17	,	,	PUNCT
gujaf-105	252	18	sample	sample	NOUN
gujaf-105	252	19	and	and	CCONJ
gujaf-105	252	20	fitness	fitness	NOUN
gujaf-105	252	21	of	of	ADP
gujaf-105	252	22	overall	overall	ADJ
gujaf-105	252	23	model	model	NOUN
gujaf-105	252	24	.	.	PUNCT
gujaf-105	253	1	according	accord	VERB
gujaf-105	253	2	to	to	ADP
gujaf-105	253	3	table	table	NOUN
gujaf-105	253	4	6	6	NUM
gujaf-105	253	5	,	,	PUNCT
gujaf-105	253	6	1	1	NUM
gujaf-105	253	7	%	%	NOUN
gujaf-105	253	8	triggers	trigger	NOUN
gujaf-105	253	9	in	in	ADP
gujaf-105	253	10	pept	pept	NOUN
gujaf-105	253	11	increases	increase	NOUN
gujaf-105	253	12	edut	edut	VERB
gujaf-105	253	13	by	by	ADP
gujaf-105	253	14	0.70	0.70	NUM
gujaf-105	253	15	%	%	NOUN
gujaf-105	253	16	.	.	PUNCT
gujaf-105	254	1	it	it	PRON
gujaf-105	254	2	advocated	advocate	VERB
gujaf-105	254	3	a	a	DET
gujaf-105	254	4	positive	positive	ADJ
gujaf-105	254	5	effect	effect	NOUN
gujaf-105	254	6	of	of	ADP
gujaf-105	254	7	pept	pept	NOUN
gujaf-105	254	8	on	on	ADP
gujaf-105	254	9	edut	edut	PROPN
gujaf-105	254	10	which	which	PRON
gujaf-105	254	11	is	be	AUX
gujaf-105	254	12	significant	significant	ADJ
gujaf-105	254	13	(	(	PUNCT
gujaf-105	254	14	β=	β=	NOUN
gujaf-105	254	15	.7057357	.7057357	PROPN
gujaf-105	254	16	,	,	PUNCT
gujaf-105	254	17	t=	t=	NOUN
gujaf-105	254	18	18.88	18.88	NUM
gujaf-105	254	19	,	,	PUNCT
gujaf-105	254	20	p>|t|=0.000	p>|t|=0.000	NUM
gujaf-105	254	21	)	)	PUNCT
gujaf-105	254	22	.	.	PUNCT
gujaf-105	255	1	1	1	NUM
gujaf-105	255	2	%	%	NOUN
gujaf-105	255	3	increase	increase	NOUN
gujaf-105	255	4	in	in	ADP
gujaf-105	255	5	vaadt	vaadt	ADJ
gujaf-105	255	6	increases	increase	NOUN
gujaf-105	255	7	edut	edut	VERB
gujaf-105	255	8	by	by	ADP
gujaf-105	255	9	0.54	0.54	NUM
gujaf-105	255	10	%	%	NOUN
gujaf-105	255	11	.	.	PUNCT
gujaf-105	256	1	this	this	PRON
gujaf-105	256	2	also	also	ADV
gujaf-105	256	3	means	mean	VERB
gujaf-105	256	4	vaadt	vaadt	ADJ
gujaf-105	256	5	imparted	impart	VERB
gujaf-105	256	6	edut	edut	NOUN
gujaf-105	256	7	positively	positively	ADV
gujaf-105	256	8	and	and	CCONJ
gujaf-105	256	9	significantly	significantly	ADV
gujaf-105	256	10	(	(	PUNCT
gujaf-105	256	11	β=	β=	PROPN
gujaf-105	256	12	.5476494	.5476494	PROPN
gujaf-105	256	13	,	,	PUNCT
gujaf-105	256	14	t=	t=	ADJ
gujaf-105	256	15	31.70	31.70	NUM
gujaf-105	256	16	,	,	PUNCT
gujaf-105	256	17	p>|t|=0.000	p>|t|=0.000	NUM
gujaf-105	256	18	)	)	PUNCT
gujaf-105	256	19	.	.	PUNCT
gujaf-105	257	1	this	this	PRON
gujaf-105	257	2	means	mean	VERB
gujaf-105	257	3	that	that	SCONJ
gujaf-105	257	4	if	if	SCONJ
gujaf-105	257	5	vaadt	vaadt	ADJ
gujaf-105	257	6	increases	increase	VERB
gujaf-105	257	7	edut	edut	ADJ
gujaf-105	257	8	increases	increase	NOUN
gujaf-105	257	9	.	.	PUNCT
gujaf-105	258	1	furthermore	furthermore	ADV
gujaf-105	258	2	,	,	PUNCT
gujaf-105	258	3	1	1	NUM
gujaf-105	258	4	%	%	NOUN
gujaf-105	258	5	surge	surge	NOUN
gujaf-105	258	6	in	in	ADP
gujaf-105	258	7	cotax	cotax	ADJ
gujaf-105	258	8	increases	increase	NOUN
gujaf-105	258	9	educ	educ	VERB
gujaf-105	258	10	by	by	ADP
gujaf-105	258	11	0.13	0.13	NUM
gujaf-105	258	12	%	%	NOUN
gujaf-105	258	13	.	.	PUNCT
gujaf-105	259	1	this	this	PRON
gujaf-105	259	2	however	however	ADV
gujaf-105	259	3	advocated	advocate	VERB
gujaf-105	259	4	a	a	DET
gujaf-105	259	5	positive	positive	ADJ
gujaf-105	259	6	effect	effect	NOUN
gujaf-105	259	7	cotax	cotax	VERB
gujaf-105	259	8	on	on	ADP
gujaf-105	259	9	educ	educ	PROPN
gujaf-105	259	10	which	which	PRON
gujaf-105	259	11	also	also	ADV
gujaf-105	259	12	significant	significant	ADJ
gujaf-105	259	13	(	(	PUNCT
gujaf-105	259	14	β=	β=	NOUN
gujaf-105	259	15	.1316053	.1316053	PROPN
gujaf-105	259	16	,	,	PUNCT
gujaf-105	259	17	t=	t=	PROPN
gujaf-105	259	18	9.54	9.54	NUM
gujaf-105	259	19	,	,	PUNCT
gujaf-105	259	20	p>|t|=0.000	p>|t|=0.000	NUM
gujaf-105	259	21	)	)	PUNCT
gujaf-105	259	22	.	.	PUNCT
gujaf-105	260	1	moreover	moreover	ADV
gujaf-105	260	2	,	,	PUNCT
gujaf-105	260	3	1	1	NUM
gujaf-105	260	4	%	%	NOUN
gujaf-105	260	5	triggers	trigger	NOUN
gujaf-105	260	6	in	in	ADP
gujaf-105	260	7	cexdt	cexdt	NOUN
gujaf-105	260	8	increases	increase	NOUN
gujaf-105	260	9	edut	edut	VERB
gujaf-105	260	10	by	by	ADP
gujaf-105	260	11	0.54	0.54	NUM
gujaf-105	260	12	%	%	NOUN
gujaf-105	260	13	.	.	PUNCT
gujaf-105	261	1	this	this	PRON
gujaf-105	261	2	disclosed	disclose	VERB
gujaf-105	261	3	a	a	DET
gujaf-105	261	4	positive	positive	ADJ
gujaf-105	261	5	effect	effect	NOUN
gujaf-105	261	6	of	of	ADP
gujaf-105	261	7	cexdt	cexdt	NOUN
gujaf-105	261	8	on	on	ADP
gujaf-105	261	9	edut	edut	PROPN
gujaf-105	261	10	(	(	PUNCT
gujaf-105	261	11	β	β	X
gujaf-105	261	12	=	=	SYM
gujaf-105	261	13	.5401607	.5401607	PROPN
gujaf-105	261	14	,	,	PUNCT
gujaf-105	261	15	t	t	PROPN
gujaf-105	261	16	=	=	SYM
gujaf-105	261	17	16.85	16.85	NUM
gujaf-105	261	18	,	,	PUNCT
gujaf-105	261	19	p>|t|=0.000	p>|t|=0.000	NUM
gujaf-105	261	20	)	)	PUNCT
gujaf-105	261	21	.	.	PUNCT
gujaf-105	262	1	all	all	DET
gujaf-105	262	2	the	the	DET
gujaf-105	262	3	variables	variable	NOUN
gujaf-105	262	4	’	'	PUNCT
gujaf-105	262	5	coefficient	coefficient	NOUN
gujaf-105	262	6	is	be	AUX
gujaf-105	262	7	econometrically	econometrically	ADV
gujaf-105	262	8	significant	significant	ADJ
gujaf-105	262	9	as	as	SCONJ
gujaf-105	262	10	confirmed	confirm	VERB
gujaf-105	262	11	and	and	CCONJ
gujaf-105	262	12	supported	support	VERB
gujaf-105	262	13	by	by	ADP
gujaf-105	262	14	p>|z|	p>|z|	NOUN
gujaf-105	262	15	equals	equal	VERB
gujaf-105	262	16	to	to	ADP
gujaf-105	262	17	0.000	0.000	NUM
gujaf-105	262	18	.	.	PUNCT
gujaf-105	263	1	the	the	DET
gujaf-105	263	2	incorporated	incorporate	VERB
gujaf-105	263	3	variables	variable	NOUN
gujaf-105	263	4	coefficient	coefficient	NOUN
gujaf-105	263	5	advocated	advocate	VERB
gujaf-105	263	6	the	the	DET
gujaf-105	263	7	long	long	ADJ
gujaf-105	263	8	run	run	NOUN
gujaf-105	263	9	association	association	NOUN
gujaf-105	263	10	with	with	ADP
gujaf-105	263	11	educ	educ	PROPN
gujaf-105	263	12	significantly	significantly	ADV
gujaf-105	263	13	and	and	CCONJ
gujaf-105	263	14	econometrically	econometrically	ADV
gujaf-105	263	15	.	.	PUNCT
gujaf-105	264	1	4.2.5	4.2.5	NUM
gujaf-105	264	2	var	var	NOUN
gujaf-105	264	3	on	on	ADP
gujaf-105	264	4	taxation	taxation	NOUN
gujaf-105	264	5	and	and	CCONJ
gujaf-105	264	6	education	education	NOUN
gujaf-105	264	7	services	service	NOUN
gujaf-105	264	8	financing	financing	NOUN
gujaf-105	264	9	in	in	ADP
gujaf-105	264	10	nigeria	nigeria	PROPN
gujaf-105	264	11	table	table	NOUN
gujaf-105	264	12	7	7	NUM
gujaf-105	264	13	:	:	PUNCT
gujaf-105	264	14	var	var	NOUN
gujaf-105	264	15	on	on	ADP
gujaf-105	264	16	taxation	taxation	NOUN
gujaf-105	264	17	and	and	CCONJ
gujaf-105	264	18	education	education	NOUN
gujaf-105	264	19	services	service	NOUN
gujaf-105	264	20	financing	financing	NOUN
gujaf-105	264	21	in	in	ADP
gujaf-105	264	22	nigeria	nigeria	PROPN
gujaf-105	265	1	equation	equation	NOUN
gujaf-105	265	2	parms	parm	VERB
gujaf-105	265	3	rmse	rmse	NOUN
gujaf-105	265	4	r	r	NOUN
gujaf-105	265	5	sq	sq	PROPN
gujaf-105	265	6	chi2	chi2	PROPN
gujaf-105	265	7	p	p	PROPN
gujaf-105	265	8	>	>	X
gujaf-105	265	9	chi2	chi2	NOUN
gujaf-105	265	10	edut	edut	VERB
gujaf-105	265	11	21	21	NUM
gujaf-105	265	12	12701.5	12701.5	NUM
gujaf-105	265	13	0.9976	0.9976	NUM
gujaf-105	265	14	14524.52	14524.52	NUM
gujaf-105	265	15	0.0000	0.0000	NUM
gujaf-105	265	16	pept	pept	VERB
gujaf-105	265	17	21	21	NUM
gujaf-105	265	18	3.2e+06	3.2e+06	NUM
gujaf-105	265	19	0.9857	0.9857	NUM
gujaf-105	265	20	2410.583	2410.583	NUM
gujaf-105	265	21	0.0000	0.0000	NUM
gujaf-105	265	22	vaadt	vaadt	ADJ
gujaf-105	265	23	21	21	NUM
gujaf-105	265	24	20664.6	20664.6	NUM
gujaf-105	265	25	0.9982	0.9982	NUM
gujaf-105	265	26	19040.41	19040.41	NUM
gujaf-105	265	27	0.0000	0.0000	NUM
gujaf-105	265	28	cotax	cotax	VERB
gujaf-105	265	29	21	21	NUM
gujaf-105	265	30	87268.3	87268.3	NUM
gujaf-105	265	31	0.9838	0.9838	NUM
gujaf-105	265	32	2131.257	2131.257	NUM
gujaf-105	265	33	0.0000	0.0000	NUM
gujaf-105	265	34	cexdt	cexdt	NOUN
gujaf-105	265	35	21	21	NUM
gujaf-105	265	36	19759	19759	NUM
gujaf-105	265	37	0.9981	0.9981	NUM
gujaf-105	265	38	18518.38	18518.38	NUM
gujaf-105	265	39	0.0000	0.0000	NUM
gujaf-105	265	40	log	log	NOUN
gujaf-105	265	41	likelihood	likelihood	NOUN
gujaf-105	265	42	=	=	SYM
gujaf-105	265	43	2019.298	2019.298	NUM
gujaf-105	265	44	det(sigma_ml	det(sigma_ml	NUM
gujaf-105	265	45	)	)	PUNCT
gujaf-105	265	46	=	=	SYM
gujaf-105	266	1	8.92e+43	8.92e+43	PROPN
gujaf-105	266	2	aic	aic	PROPN
gujaf-105	266	3	=	=	PROPN
gujaf-105	266	4	121.3885	121.3885	NUM
gujaf-105	266	5	hqic	hqic	NOUN
gujaf-105	266	6	=	=	SYM
gujaf-105	266	7	122.9992	122.9992	NUM
gujaf-105	266	8	sbic	sbic	ADJ
gujaf-105	266	9	=	=	SYM
gujaf-105	266	10	126.0545	126.0545	NUM
gujaf-105	266	11	source	source	NOUN
gujaf-105	266	12	:	:	PUNCT
gujaf-105	266	13	author	author	NOUN
gujaf-105	266	14	’s	’s	PART
gujaf-105	266	15	collation	collation	NOUN
gujaf-105	266	16	(	(	PUNCT
gujaf-105	266	17	2022	2022	NUM
gujaf-105	266	18	)	)	PUNCT
gujaf-105	266	19	var	var	NOUN
gujaf-105	266	20	in	in	ADP
gujaf-105	266	21	table	table	NOUN
gujaf-105	266	22	7	7	NUM
gujaf-105	266	23	also	also	ADV
gujaf-105	266	24	confirmed	confirm	VERB
gujaf-105	266	25	that	that	SCONJ
gujaf-105	266	26	favourable	favourable	ADJ
gujaf-105	266	27	effects	effect	NOUN
gujaf-105	266	28	of	of	ADP
gujaf-105	266	29	taxation	taxation	NOUN
gujaf-105	266	30	on	on	ADP
gujaf-105	266	31	educ	educ	PROPN
gujaf-105	266	32	.	.	PUNCT
gujaf-105	267	1	that	that	PRON
gujaf-105	267	2	is	be	AUX
gujaf-105	267	3	cordially	cordially	ADJ
gujaf-105	267	4	relationship	relationship	NOUN
gujaf-105	267	5	existed	exist	VERB
gujaf-105	267	6	among	among	ADP
gujaf-105	267	7	educ	educ	PROPN
gujaf-105	267	8	,	,	PUNCT
gujaf-105	267	9	pept	pept	NOUN
gujaf-105	267	10	,	,	PUNCT
gujaf-105	267	11	vaadt	vaadt	ADJ
gujaf-105	267	12	,	,	PUNCT
gujaf-105	267	13	cotax	cotax	ADJ
gujaf-105	267	14	and	and	CCONJ
gujaf-105	267	15	cexdt	cexdt	NOUN
gujaf-105	267	16	.	.	PUNCT
gujaf-105	268	1	p	p	X
gujaf-105	268	2	>	>	X
gujaf-105	268	3	chi2	chi2	NOUN
gujaf-105	268	4	with	with	ADP
gujaf-105	268	5	value	value	NOUN
gujaf-105	268	6	of	of	ADP
gujaf-105	268	7	0.0000	0.0000	NUM
gujaf-105	268	8	for	for	ADP
gujaf-105	268	9	all	all	DET
gujaf-105	268	10	variables	variable	NOUN
gujaf-105	268	11	below	below	ADP
gujaf-105	268	12	0.05	0.05	NUM
gujaf-105	268	13	sig	sig	NOUN
gujaf-105	268	14	level	level	NOUN
gujaf-105	268	15	is	be	AUX
gujaf-105	268	16	the	the	DET
gujaf-105	268	17	signal	signal	NOUN
gujaf-105	268	18	of	of	ADP
gujaf-105	268	19	favourable	favourable	ADJ
gujaf-105	268	20	short	short	ADJ
gujaf-105	268	21	run	run	NOUN
gujaf-105	268	22	effects	effect	NOUN
gujaf-105	268	23	of	of	ADP
gujaf-105	268	24	taxation	taxation	NOUN
gujaf-105	268	25	on	on	ADP
gujaf-105	268	26	edut	edut	NOUN
gujaf-105	268	27	.	.	PUNCT
gujaf-105	269	1	4.2.6	4.2.6	PRON
gujaf-105	269	2	gcw	gcw	PROPN
gujaf-105	269	3	tests	test	NOUN
gujaf-105	269	4	table	table	VERB
gujaf-105	269	5	8	8	NUM
gujaf-105	269	6	:	:	PUNCT
gujaf-105	269	7	gcw	gcw	PROPN
gujaf-105	269	8	test	test	NOUN
gujaf-105	269	9	on	on	ADP
gujaf-105	269	10	taxation	taxation	NOUN
gujaf-105	269	11	and	and	CCONJ
gujaf-105	269	12	education	education	NOUN
gujaf-105	269	13	financing	financing	NOUN
gujaf-105	269	14	in	in	ADP
gujaf-105	269	15	nigeria	nigeria	PROPN
gujaf-105	269	16	equation	equation	NOUN
gujaf-105	269	17	excluded	exclude	VERB
gujaf-105	269	18	chi2	chi2	PROPN
gujaf-105	269	19	df	df	PROPN
gujaf-105	269	20	prob	prob	PROPN
gujaf-105	269	21	>	>	X
gujaf-105	269	22	chi2	chi2	PROPN
gujaf-105	269	23	decision	decision	NOUN
gujaf-105	269	24	edut	edut	VERB
gujaf-105	269	25	pept	pept	NOUN
gujaf-105	269	26	86.085	86.085	NUM
gujaf-105	269	27	4	4	NUM
gujaf-105	269	28	0.000	0.000	NUM
gujaf-105	269	29	pept	pept	NOUN
gujaf-105	269	30	granger	granger	NOUN
gujaf-105	269	31	cause	cause	VERB
gujaf-105	269	32	edut	edut	ADJ
gujaf-105	269	33	edut	edut	ADJ
gujaf-105	269	34	vaadt	vaadt	NOUN
gujaf-105	269	35	251.18	251.18	NUM
gujaf-105	269	36	4	4	NUM
gujaf-105	269	37	0.000	0.000	NUM
gujaf-105	269	38	vaadt	vaadt	ADJ
gujaf-105	269	39	grangercause	grangercause	NOUN
gujaf-105	269	40	edut	edut	PROPN
gujaf-105	269	41	edut	edut	PROPN
gujaf-105	269	42	cotax	cotax	NOUN
gujaf-105	269	43	51.494	51.494	NUM
gujaf-105	269	44	4	4	NUM
gujaf-105	269	45	0.000	0.000	NUM
gujaf-105	269	46	cotax	cotax	NOUN
gujaf-105	269	47	grangercause	grangercause	NOUN
gujaf-105	269	48	edut	edut	PROPN
gujaf-105	269	49	edut	edut	PROPN
gujaf-105	269	50	cexdt	cexdt	NOUN
gujaf-105	269	51	104.64	104.64	NUM
gujaf-105	269	52	4	4	NUM
gujaf-105	269	53	0.000	0.000	NUM
gujaf-105	269	54	cexdt	cexdt	NOUN
gujaf-105	269	55	granger	granger	NOUN
gujaf-105	269	56	–	–	PUNCT
gujaf-105	269	57	cause	cause	VERB
gujaf-105	269	58	edut	edut	ADJ
gujaf-105	269	59	edut	edut	ADP
gujaf-105	269	60	all	all	DET
gujaf-105	269	61	577.76	577.76	NUM
gujaf-105	269	62	16	16	NUM
gujaf-105	269	63	0.000	0.000	NUM
gujaf-105	269	64	all	all	PRON
gujaf-105	269	65	jointly	jointly	ADV
gujaf-105	269	66	grangercause	grangercause	VERB
gujaf-105	269	67	edut	edut	PROPN
gujaf-105	269	68	pept	pept	PROPN
gujaf-105	269	69	edut	edut	VERB
gujaf-105	269	70	42.965	42.965	NUM
gujaf-105	269	71	4	4	NUM
gujaf-105	269	72	0.000	0.000	NUM
gujaf-105	269	73	edut	edut	NOUN
gujaf-105	269	74	grangercause	grangercause	PROPN
gujaf-105	269	75	pept	pept	NOUN
gujaf-105	269	76	pept	pept	PROPN
gujaf-105	269	77	cotax	cotax	VERB
gujaf-105	269	78	21.103	21.103	NUM
gujaf-105	269	79	4	4	NUM
gujaf-105	269	80	0.002	0.002	NUM
gujaf-105	269	81	cotax	cotax	NOUN
gujaf-105	269	82	granger	granger	NOUN
gujaf-105	269	83	cause	cause	SCONJ
gujaf-105	269	84	pept	pept	VERB
gujaf-105	269	85	10	10	NUM
gujaf-105	269	86	pept	pept	NOUN
gujaf-105	269	87	vaadt	vaadt	ADJ
gujaf-105	269	88	76.288	76.288	NUM
gujaf-105	269	89	4	4	NUM
gujaf-105	269	90	0.000	0.000	NUM
gujaf-105	269	91	vaadt	vaadt	ADJ
gujaf-105	269	92	grangercause	grangercause	NOUN
gujaf-105	269	93	pept	pept	NOUN
gujaf-105	269	94	pept	pept	PROPN
gujaf-105	269	95	cexdt	cexdt	PROPN
gujaf-105	269	96	18.365	18.365	NUM
gujaf-105	269	97	4	4	NUM
gujaf-105	269	98	0.001	0.001	NUM
gujaf-105	269	99	cexdt	cexdt	NOUN
gujaf-105	269	100	granger	granger	NOUN
gujaf-105	269	101	–	–	PUNCT
gujaf-105	269	102	cause	cause	SCONJ
gujaf-105	269	103	pept	pept	NOUN
gujaf-105	269	104	pept	pept	VERB
gujaf-105	269	105	all	all	DET
gujaf-105	269	106	657.94	657.94	NUM
gujaf-105	269	107	16	16	NUM
gujaf-105	269	108	0.000	0.000	NUM
gujaf-105	269	109	all	all	PRON
gujaf-105	269	110	jointly	jointly	ADV
gujaf-105	269	111	granger	granger	NOUN
gujaf-105	269	112	cause	cause	VERB
gujaf-105	269	113	pept	pept	NOUN
gujaf-105	269	114	vaadt	vaadt	ADV
gujaf-105	269	115	edut	edut	PROPN
gujaf-105	269	116	97.216	97.216	NUM
gujaf-105	269	117	4	4	NUM
gujaf-105	269	118	0.000	0.000	NUM
gujaf-105	269	119	edut	edut	NOUN
gujaf-105	269	120	grangercause	grangercause	NOUN
gujaf-105	269	121	vaadt	vaadt	NOUN
gujaf-105	269	122	vaadt	vaadt	NOUN
gujaf-105	269	123	cotax	cotax	NOUN
gujaf-105	269	124	56.688	56.688	NUM
gujaf-105	269	125	4	4	NUM
gujaf-105	269	126	0.000	0.000	NUM
gujaf-105	269	127	cotax	cotax	NOUN
gujaf-105	269	128	granger	granger	NOUN
gujaf-105	269	129	cause	cause	VERB
gujaf-105	269	130	vaadt	vaadt	ADJ
gujaf-105	269	131	vaadt	vaadt	ADJ
gujaf-105	269	132	pept	pept	NOUN
gujaf-105	269	133	234.65	234.65	NUM
gujaf-105	269	134	4	4	NUM
gujaf-105	269	135	0.000	0.000	NUM
gujaf-105	269	136	pept	pept	NOUN
gujaf-105	269	137	granger	granger	NOUN
gujaf-105	269	138	–	–	PUNCT
gujaf-105	269	139	cause	cause	VERB
gujaf-105	269	140	vaadt	vaadt	ADJ
gujaf-105	269	141	vaadt	vaadt	ADJ
gujaf-105	269	142	cexdt	cexdt	NOUN
gujaf-105	269	143	134.35	134.35	NUM
gujaf-105	269	144	4	4	NUM
gujaf-105	269	145	0.000	0.000	NUM
gujaf-105	269	146	cexdt	cexdt	NOUN
gujaf-105	269	147	grangercause	grangercause	NOUN
gujaf-105	269	148	vaadt	vaadt	NOUN
gujaf-105	269	149	vaadt	vaadt	ADV
gujaf-105	269	150	all	all	DET
gujaf-105	269	151	1175.5	1175.5	NUM
gujaf-105	269	152	16	16	NUM
gujaf-105	269	153	0.000	0.000	NUM
gujaf-105	269	154	all	all	PRON
gujaf-105	269	155	jointly	jointly	ADV
gujaf-105	269	156	granger	granger	NOUN
gujaf-105	269	157	cause	cause	VERB
gujaf-105	269	158	vaadt	vaadt	ADJ
gujaf-105	269	159	cotax	cotax	ADJ
gujaf-105	269	160	edut	edut	PROPN
gujaf-105	269	161	39.839	39.839	NUM
gujaf-105	269	162	4	4	NUM
gujaf-105	269	163	0.000	0.000	NUM
gujaf-105	269	164	edut	edut	PROPN
gujaf-105	269	165	grangercause	grangercause	NOUN
gujaf-105	269	166	cotax	cotax	PROPN
gujaf-105	269	167	cotax	cotax	PROPN
gujaf-105	269	168	pept	pept	PROPN
gujaf-105	269	169	13.055	13.055	NUM
gujaf-105	269	170	4	4	NUM
gujaf-105	269	171	0.011	0.011	NUM
gujaf-105	269	172	pept	pept	NOUN
gujaf-105	269	173	granger	granger	PROPN
gujaf-105	269	174	cause	cause	VERB
gujaf-105	269	175	cotax	cotax	PROPN
gujaf-105	269	176	cotax	cotax	PROPN
gujaf-105	269	177	vaadt	vaadt	ADJ
gujaf-105	269	178	74.786	74.786	NUM
gujaf-105	269	179	4	4	NUM
gujaf-105	269	180	0.000	0.000	NUM
gujaf-105	269	181	vaadt	vaadt	ADJ
gujaf-105	269	182	grangercause	grangercause	NOUN
gujaf-105	269	183	cotax	cotax	NOUN
gujaf-105	269	184	cotax	cotax	NOUN
gujaf-105	269	185	cexdt	cexdt	NOUN
gujaf-105	269	186	40.839	40.839	NUM
gujaf-105	269	187	4	4	NUM
gujaf-105	269	188	0.000	0.000	NUM
gujaf-105	269	189	cexdt	cexdt	NOUN
gujaf-105	269	190	granger	granger	NOUN
gujaf-105	269	191	–	–	PUNCT
gujaf-105	269	192	cause	cause	VERB
gujaf-105	269	193	cotax	cotax	NOUN
gujaf-105	269	194	cotax	cotax	NOUN
gujaf-105	269	195	all	all	DET
gujaf-105	269	196	707.55	707.55	NUM
gujaf-105	269	197	16	16	NUM
gujaf-105	269	198	0.000	0.000	NUM
gujaf-105	269	199	all	all	PRON
gujaf-105	269	200	jointly	jointly	ADV
gujaf-105	269	201	granger	granger	NOUN
gujaf-105	269	202	cause	cause	VERB
gujaf-105	269	203	cotax	cotax	ADJ
gujaf-105	269	204	cexdt	cexdt	NOUN
gujaf-105	269	205	edut	edut	PROPN
gujaf-105	269	206	11.441	11.441	NUM
gujaf-105	269	207	4	4	NUM
gujaf-105	269	208	0.000	0.000	NUM
gujaf-105	269	209	edut	edut	NOUN
gujaf-105	269	210	grangercause	grangercause	NOUN
gujaf-105	269	211	cexdt	cexdt	PROPN
gujaf-105	269	212	cexdt	cexdt	PROPN
gujaf-105	269	213	cotax	cotax	PROPN
gujaf-105	269	214	29.406	29.406	NUM
gujaf-105	269	215	4	4	NUM
gujaf-105	269	216	0.000	0.000	NUM
gujaf-105	269	217	cotax	cotax	NOUN
gujaf-105	269	218	granger	granger	PROPN
gujaf-105	269	219	cause	cause	SCONJ
gujaf-105	269	220	cexdt	cexdt	PROPN
gujaf-105	269	221	cexdt	cexdt	NOUN
gujaf-105	269	222	pept	pept	VERB
gujaf-105	269	223	41.295	41.295	NUM
gujaf-105	269	224	4	4	NUM
gujaf-105	269	225	0.005	0.005	NUM
gujaf-105	269	226	pept	pept	NOUN
gujaf-105	269	227	granger	granger	NOUN
gujaf-105	269	228	–	–	PUNCT
gujaf-105	269	229	cause	cause	SCONJ
gujaf-105	269	230	cexdt	cexdt	NOUN
gujaf-105	269	231	cexdt	cexdt	NOUN
gujaf-105	269	232	vaadt	vaadt	VERB
gujaf-105	269	233	552.01	552.01	NUM
gujaf-105	269	234	4	4	NUM
gujaf-105	269	235	0.000	0.000	NUM
gujaf-105	269	236	vaadt	vaadt	ADJ
gujaf-105	269	237	grangercause	grangercause	NOUN
gujaf-105	269	238	cexdt	cexdt	NOUN
gujaf-105	269	239	cexdt	cexdt	NOUN
gujaf-105	269	240	all	all	PRON
gujaf-105	269	241	1458	1458	NUM
gujaf-105	269	242	16	16	NUM
gujaf-105	269	243	0.000	0.000	NUM
gujaf-105	269	244	all	all	PRON
gujaf-105	269	245	jointly	jointly	ADV
gujaf-105	269	246	granger	granger	NOUN
gujaf-105	269	247	cause	cause	VERB
gujaf-105	269	248	cexdt	cexdt	NOUN
gujaf-105	269	249	source	source	NOUN
gujaf-105	269	250	:	:	PUNCT
gujaf-105	269	251	author	author	NOUN
gujaf-105	269	252	’s	’s	PART
gujaf-105	269	253	collation	collation	NOUN
gujaf-105	269	254	(	(	PUNCT
gujaf-105	269	255	2022	2022	NUM
gujaf-105	269	256	)	)	PUNCT
gujaf-105	269	257	it	it	PRON
gujaf-105	269	258	was	be	AUX
gujaf-105	269	259	shown	show	VERB
gujaf-105	269	260	in	in	ADP
gujaf-105	269	261	table	table	NOUN
gujaf-105	269	262	7	7	NUM
gujaf-105	269	263	that	that	SCONJ
gujaf-105	269	264	all	all	DET
gujaf-105	269	265	the	the	DET
gujaf-105	269	266	incorporated	incorporated	ADJ
gujaf-105	269	267	variables	variable	NOUN
gujaf-105	269	268	granger	granger	PROPN
gujaf-105	269	269	caused	cause	VERB
gujaf-105	269	270	edut	edut	PROPN
gujaf-105	269	271	.	.	PUNCT
gujaf-105	270	1	pept	pept	PROPN
gujaf-105	270	2	,	,	PUNCT
gujaf-105	270	3	because	because	SCONJ
gujaf-105	270	4	of	of	ADP
gujaf-105	270	5	prob	prob	PROPN
gujaf-105	270	6	>	>	X
gujaf-105	270	7	chi2	chi2	PROPN
gujaf-105	270	8	which	which	PRON
gujaf-105	270	9	is	be	AUX
gujaf-105	270	10	0.000	0.000	NUM
gujaf-105	270	11	less	less	ADJ
gujaf-105	270	12	than	than	ADP
gujaf-105	270	13	0.05	0.05	NUM
gujaf-105	270	14	,	,	PUNCT
gujaf-105	270	15	granger	granger	PROPN
gujaf-105	270	16	caused	cause	VERB
gujaf-105	270	17	edut	edut	NOUN
gujaf-105	270	18	.	.	PUNCT
gujaf-105	271	1	in	in	ADP
gujaf-105	271	2	row	row	NOUN
gujaf-105	271	3	2	2	NUM
gujaf-105	271	4	of	of	ADP
gujaf-105	271	5	the	the	DET
gujaf-105	271	6	same	same	ADJ
gujaf-105	271	7	table	table	NOUN
gujaf-105	271	8	8	8	NUM
gujaf-105	271	9	,	,	PUNCT
gujaf-105	271	10	it	it	PRON
gujaf-105	271	11	was	be	AUX
gujaf-105	271	12	displayed	display	VERB
gujaf-105	271	13	that	that	SCONJ
gujaf-105	271	14	edut	edut	PROPN
gujaf-105	271	15	also	also	ADV
gujaf-105	271	16	granger	granger	PROPN
gujaf-105	271	17	caused	cause	VERB
gujaf-105	271	18	pept	pept	NOUN
gujaf-105	271	19	.	.	PUNCT
gujaf-105	272	1	this	this	PRON
gujaf-105	272	2	displayed	display	VERB
gujaf-105	272	3	bidirectional	bidirectional	ADJ
gujaf-105	272	4	causality	causality	NOUN
gujaf-105	272	5	amid	amid	ADP
gujaf-105	272	6	edut	edut	PROPN
gujaf-105	272	7	and	and	CCONJ
gujaf-105	272	8	pept	pept	NOUN
gujaf-105	272	9	.	.	PUNCT
gujaf-105	273	1	the	the	DET
gujaf-105	273	2	policy	policy	NOUN
gujaf-105	273	3	implication	implication	NOUN
gujaf-105	273	4	is	be	AUX
gujaf-105	273	5	that	that	SCONJ
gujaf-105	273	6	pept	pept	NOUN
gujaf-105	273	7	is	be	AUX
gujaf-105	273	8	collected	collect	VERB
gujaf-105	273	9	by	by	ADP
gujaf-105	273	10	government	government	NOUN
gujaf-105	273	11	to	to	PART
gujaf-105	273	12	also	also	ADV
gujaf-105	273	13	cater	cater	VERB
gujaf-105	273	14	for	for	ADP
gujaf-105	273	15	edut	edut	ADJ
gujaf-105	273	16	services	service	NOUN
gujaf-105	273	17	in	in	ADP
gujaf-105	273	18	the	the	DET
gujaf-105	273	19	country	country	NOUN
gujaf-105	273	20	.	.	PUNCT
gujaf-105	274	1	edut	edut	PROPN
gujaf-105	274	2	services	service	NOUN
gujaf-105	274	3	is	be	AUX
gujaf-105	274	4	also	also	ADV
gujaf-105	274	5	provided	provide	VERB
gujaf-105	274	6	to	to	PART
gujaf-105	274	7	upsurge	upsurge	VERB
gujaf-105	274	8	and	and	CCONJ
gujaf-105	274	9	increase	increase	VERB
gujaf-105	274	10	intellectual	intellectual	ADJ
gujaf-105	274	11	and	and	CCONJ
gujaf-105	274	12	human	human	ADJ
gujaf-105	274	13	capital	capital	NOUN
gujaf-105	274	14	of	of	ADP
gujaf-105	274	15	the	the	DET
gujaf-105	274	16	designated	designate	VERB
gujaf-105	274	17	workers	worker	NOUN
gujaf-105	274	18	.	.	PUNCT
gujaf-105	275	1	also	also	ADV
gujaf-105	275	2	,	,	PUNCT
gujaf-105	275	3	vaadt	vaadt	ADV
gujaf-105	275	4	had	have	VERB
gujaf-105	275	5	chi2	chi2	NOUN
gujaf-105	275	6	of	of	ADP
gujaf-105	275	7	251.18	251.18	NUM
gujaf-105	275	8	with	with	ADP
gujaf-105	275	9	prob	prob	PROPN
gujaf-105	275	10	>	>	X
gujaf-105	275	11	chi2	chi2	PROPN
gujaf-105	275	12	of	of	ADP
gujaf-105	275	13	0.000	0.000	NUM
gujaf-105	275	14	<	<	X
gujaf-105	275	15	0.05	0.05	NUM
gujaf-105	275	16	,	,	PUNCT
gujaf-105	275	17	this	this	PRON
gujaf-105	275	18	divulged	divulge	VERB
gujaf-105	275	19	that	that	SCONJ
gujaf-105	275	20	vaadt	vaadt	ADJ
gujaf-105	275	21	granger	granger	NOUN
gujaf-105	275	22	causes	cause	VERB
gujaf-105	275	23	edut	edut	NOUN
gujaf-105	275	24	.	.	PUNCT
gujaf-105	276	1	it	it	PRON
gujaf-105	276	2	was	be	AUX
gujaf-105	276	3	also	also	ADV
gujaf-105	276	4	appeared	appear	VERB
gujaf-105	276	5	in	in	ADP
gujaf-105	276	6	row	row	NOUN
gujaf-105	276	7	3	3	NUM
gujaf-105	276	8	of	of	ADP
gujaf-105	276	9	the	the	DET
gujaf-105	276	10	same	same	ADJ
gujaf-105	276	11	table	table	NOUN
gujaf-105	276	12	8	8	NUM
gujaf-105	276	13	that	that	PRON
gujaf-105	276	14	edut	edut	PROPN
gujaf-105	276	15	granger	granger	PROPN
gujaf-105	276	16	caused	cause	VERB
gujaf-105	276	17	vaadt	vaadt	ADJ
gujaf-105	276	18	.	.	PUNCT
gujaf-105	277	1	this	this	PRON
gujaf-105	277	2	expatiated	expatiate	VERB
gujaf-105	277	3	that	that	SCONJ
gujaf-105	277	4	human	human	ADJ
gujaf-105	277	5	capital	capital	NOUN
gujaf-105	277	6	and	and	CCONJ
gujaf-105	277	7	intellectual	intellectual	ADJ
gujaf-105	277	8	development	development	NOUN
gujaf-105	277	9	emitted	emit	VERB
gujaf-105	277	10	vaadt	vaadt	ADV
gujaf-105	277	11	because	because	SCONJ
gujaf-105	277	12	of	of	ADP
gujaf-105	277	13	the	the	DET
gujaf-105	277	14	involvement	involvement	NOUN
gujaf-105	277	15	of	of	ADP
gujaf-105	277	16	human	human	NOUN
gujaf-105	277	17	in	in	ADP
gujaf-105	277	18	the	the	DET
gujaf-105	277	19	stages	stage	NOUN
gujaf-105	277	20	of	of	ADP
gujaf-105	277	21	production	production	NOUN
gujaf-105	277	22	of	of	ADP
gujaf-105	277	23	goods	good	NOUN
gujaf-105	277	24	and	and	CCONJ
gujaf-105	277	25	services	service	NOUN
gujaf-105	277	26	in	in	ADP
gujaf-105	277	27	which	which	PRON
gujaf-105	277	28	this	this	DET
gujaf-105	277	29	tax	tax	NOUN
gujaf-105	277	30	are	be	AUX
gujaf-105	277	31	forcefully	forcefully	ADV
gujaf-105	277	32	levied	levy	VERB
gujaf-105	277	33	.	.	PUNCT
gujaf-105	278	1	without	without	SCONJ
gujaf-105	278	2	education	education	NOUN
gujaf-105	278	3	services	service	NOUN
gujaf-105	278	4	provision	provision	VERB
gujaf-105	278	5	the	the	DET
gujaf-105	278	6	human	human	ADJ
gujaf-105	278	7	capital	capital	NOUN
gujaf-105	278	8	and	and	CCONJ
gujaf-105	278	9	intellectual	intellectual	ADJ
gujaf-105	278	10	would	would	AUX
gujaf-105	278	11	not	not	PART
gujaf-105	278	12	have	have	AUX
gujaf-105	278	13	developed	develop	VERB
gujaf-105	278	14	.	.	PUNCT
gujaf-105	279	1	furthermore	furthermore	ADV
gujaf-105	279	2	,	,	PUNCT
gujaf-105	279	3	cotax	cotax	X
gujaf-105	279	4	displayed	display	VERB
gujaf-105	279	5	chi2	chi2	NOUN
gujaf-105	279	6	of	of	ADP
gujaf-105	279	7	51.494	51.494	NUM
gujaf-105	279	8	with	with	ADP
gujaf-105	279	9	prob	prob	PROPN
gujaf-105	279	10	>	>	X
gujaf-105	279	11	chi2	chi2	PROPN
gujaf-105	279	12	of	of	ADP
gujaf-105	279	13	0.000	0.000	NUM
gujaf-105	279	14	<	<	X
gujaf-105	279	15	0.05	0.05	NUM
gujaf-105	279	16	.	.	PUNCT
gujaf-105	280	1	this	this	PRON
gujaf-105	280	2	further	far	ADV
gujaf-105	280	3	showed	show	VERB
gujaf-105	280	4	that	that	SCONJ
gujaf-105	280	5	cotax	cotax	NOUN
gujaf-105	280	6	positively	positively	ADV
gujaf-105	280	7	granger	granger	PROPN
gujaf-105	280	8	caused	cause	VERB
gujaf-105	280	9	edut	edut	NOUN
gujaf-105	280	10	.	.	PUNCT
gujaf-105	281	1	in	in	ADP
gujaf-105	281	2	row	row	NOUN
gujaf-105	281	3	2	2	NUM
gujaf-105	281	4	of	of	ADP
gujaf-105	281	5	the	the	DET
gujaf-105	281	6	same	same	ADJ
gujaf-105	281	7	table	table	NOUN
gujaf-105	281	8	8	8	NUM
gujaf-105	281	9	,	,	PUNCT
gujaf-105	281	10	edut	edut	NOUN
gujaf-105	281	11	also	also	ADV
gujaf-105	281	12	ignited	ignite	VERB
gujaf-105	281	13	cotax	cotax	NOUN
gujaf-105	281	14	with	with	ADP
gujaf-105	281	15	chi2	chi2	NOUN
gujaf-105	281	16	of	of	ADP
gujaf-105	281	17	100.14	100.14	NUM
gujaf-105	281	18	and	and	CCONJ
gujaf-105	281	19	prob	prob	NOUN
gujaf-105	281	20	>	>	X
gujaf-105	281	21	chi2	chi2	PROPN
gujaf-105	281	22	of	of	ADP
gujaf-105	281	23	0.000	0.000	NUM
gujaf-105	281	24	which	which	PRON
gujaf-105	281	25	less	less	ADJ
gujaf-105	281	26	than	than	ADP
gujaf-105	281	27	0.005	0.005	NUM
gujaf-105	281	28	.	.	PUNCT
gujaf-105	282	1	this	this	PRON
gujaf-105	282	2	also	also	ADV
gujaf-105	282	3	displayed	display	VERB
gujaf-105	282	4	bidirectional	bidirectional	ADJ
gujaf-105	282	5	causality	causality	NOUN
gujaf-105	282	6	relationship	relationship	NOUN
gujaf-105	282	7	between	between	ADP
gujaf-105	282	8	edut	edut	PROPN
gujaf-105	282	9	and	and	CCONJ
gujaf-105	282	10	cotax	cotax	NOUN
gujaf-105	282	11	.	.	PUNCT
gujaf-105	283	1	more	more	ADV
gujaf-105	283	2	so	so	ADV
gujaf-105	283	3	,	,	PUNCT
gujaf-105	283	4	cexdt	cexdt	NOUN
gujaf-105	283	5	with	with	ADP
gujaf-105	283	6	chi2	chi2	NOUN
gujaf-105	283	7	of	of	ADP
gujaf-105	283	8	104.64	104.64	NUM
gujaf-105	283	9	and	and	CCONJ
gujaf-105	283	10	prob	prob	NOUN
gujaf-105	283	11	>	>	X
gujaf-105	283	12	chi2	chi2	PROPN
gujaf-105	283	13	of	of	ADP
gujaf-105	283	14	0.000	0.000	NUM
gujaf-105	283	15	<	<	X
gujaf-105	283	16	0.05	0.05	NUM
gujaf-105	283	17	,	,	PUNCT
gujaf-105	283	18	this	this	PRON
gujaf-105	283	19	also	also	ADV
gujaf-105	283	20	indicated	indicate	VERB
gujaf-105	283	21	that	that	SCONJ
gujaf-105	283	22	cexdt	cexdt	NOUN
gujaf-105	283	23	ignited	ignite	VERB
gujaf-105	283	24	granger	granger	PROPN
gujaf-105	283	25	causality	causality	PROPN
gujaf-105	283	26	relationship	relationship	NOUN
gujaf-105	283	27	with	with	ADP
gujaf-105	283	28	edut	edut	NOUN
gujaf-105	283	29	.	.	PUNCT
gujaf-105	284	1	it	it	PRON
gujaf-105	284	2	was	be	AUX
gujaf-105	284	3	further	far	ADV
gujaf-105	284	4	exhibited	exhibit	VERB
gujaf-105	284	5	that	that	SCONJ
gujaf-105	284	6	bidirectional	bidirectional	ADJ
gujaf-105	284	7	causality	causality	NOUN
gujaf-105	284	8	relationship	relationship	NOUN
gujaf-105	284	9	emitted	emit	VERB
gujaf-105	284	10	between	between	ADP
gujaf-105	284	11	cexdt	cexdt	NOUN
gujaf-105	284	12	and	and	CCONJ
gujaf-105	284	13	edut	edut	ADJ
gujaf-105	284	14	because	because	SCONJ
gujaf-105	284	15	in	in	ADP
gujaf-105	284	16	the	the	DET
gujaf-105	284	17	last	last	ADJ
gujaf-105	284	18	row	row	NOUN
gujaf-105	284	19	of	of	ADP
gujaf-105	284	20	table	table	NOUN
gujaf-105	284	21	8	8	NUM
gujaf-105	284	22	,	,	PUNCT
gujaf-105	284	23	edut	edut	NOUN
gujaf-105	284	24	showed	show	VERB
gujaf-105	284	25	chi2	chi2	NOUN
gujaf-105	284	26	of	of	ADP
gujaf-105	284	27	22.142	22.142	NUM
gujaf-105	284	28	and	and	CCONJ
gujaf-105	284	29	prob	prob	PROPN
gujaf-105	284	30	>	>	X
gujaf-105	284	31	chi2	chi2	PROPN
gujaf-105	284	32	of	of	ADP
gujaf-105	284	33	0.008	0.008	NUM
gujaf-105	284	34	<	<	X
gujaf-105	284	35	0.05	0.05	NUM
gujaf-105	284	36	.	.	PUNCT
gujaf-105	285	1	the	the	DET
gujaf-105	285	2	policy	policy	NOUN
gujaf-105	285	3	implication	implication	NOUN
gujaf-105	285	4	is	be	AUX
gujaf-105	285	5	that	that	SCONJ
gujaf-105	285	6	the	the	DET
gujaf-105	285	7	money	money	NOUN
gujaf-105	285	8	realized	realize	VERB
gujaf-105	285	9	from	from	ADP
gujaf-105	285	10	cexdt	cexdt	NOUN
gujaf-105	285	11	added	add	VERB
gujaf-105	285	12	and	and	CCONJ
gujaf-105	285	13	supported	support	VERB
gujaf-105	285	14	edut	edut	ADJ
gujaf-105	285	15	services	service	NOUN
gujaf-105	285	16	provision	provision	NOUN
gujaf-105	285	17	in	in	ADP
gujaf-105	285	18	nigeria	nigeria	PROPN
gujaf-105	285	19	.	.	PUNCT
gujaf-105	286	1	therefore	therefore	ADV
gujaf-105	286	2	,	,	PUNCT
gujaf-105	286	3	the	the	DET
gujaf-105	286	4	hypothesis	hypothesis	NOUN
gujaf-105	286	5	that	that	PRON
gujaf-105	286	6	taxation	taxation	NOUN
gujaf-105	286	7	triggered	trigger	VERB
gujaf-105	286	8	edut	edut	ADJ
gujaf-105	286	9	service	service	NOUN
gujaf-105	286	10	is	be	AUX
gujaf-105	286	11	accepted	accept	VERB
gujaf-105	286	12	absolutely	absolutely	ADV
gujaf-105	286	13	which	which	PRON
gujaf-105	286	14	translated	translate	VERB
gujaf-105	286	15	that	that	DET
gujaf-105	286	16	causality	causality	NOUN
gujaf-105	286	17	existed	exist	VERB
gujaf-105	286	18	between	between	ADP
gujaf-105	286	19	edut	edut	NOUN
gujaf-105	286	20	and	and	CCONJ
gujaf-105	286	21	taxation	taxation	NOUN
gujaf-105	286	22	.	.	PUNCT
gujaf-105	287	1	4.3	4.3	NUM
gujaf-105	287	2	discussion	discussion	NOUN
gujaf-105	287	3	of	of	ADP
gujaf-105	287	4	findings	finding	NOUN
gujaf-105	287	5	this	this	DET
gujaf-105	287	6	study	study	NOUN
gujaf-105	287	7	econometrically	econometrically	ADV
gujaf-105	287	8	examined	examine	VERB
gujaf-105	287	9	taxation	taxation	NOUN
gujaf-105	287	10	effect	effect	NOUN
gujaf-105	287	11	on	on	ADP
gujaf-105	287	12	social	social	ADJ
gujaf-105	287	13	services	service	NOUN
gujaf-105	287	14	with	with	ADP
gujaf-105	287	15	in	in	ADP
gujaf-105	287	16	which	which	PRON
gujaf-105	287	17	how	how	SCONJ
gujaf-105	287	18	taxation	taxation	NOUN
gujaf-105	287	19	incomes	income	NOUN
gujaf-105	287	20	determined	determine	VERB
gujaf-105	287	21	education	education	NOUN
gujaf-105	287	22	services	service	NOUN
gujaf-105	287	23	was	be	AUX
gujaf-105	287	24	investigated	investigate	VERB
gujaf-105	287	25	.	.	PUNCT
gujaf-105	288	1	the	the	DET
gujaf-105	288	2	findings	finding	NOUN
gujaf-105	288	3	exposed	expose	VERB
gujaf-105	288	4	that	that	SCONJ
gujaf-105	288	5	pept	pept	NOUN
gujaf-105	288	6	enhanced	enhance	VERB
gujaf-105	288	7	edut	edut	NOUN
gujaf-105	288	8	significantly	significantly	ADV
gujaf-105	288	9	and	and	CCONJ
gujaf-105	288	10	positively	positively	ADV
gujaf-105	288	11	both	both	CCONJ
gujaf-105	288	12	in	in	ADP
gujaf-105	288	13	long	long	ADJ
gujaf-105	288	14	and	and	CCONJ
gujaf-105	288	15	short	short	ADJ
gujaf-105	288	16	run	run	NOUN
gujaf-105	288	17	.	.	PUNCT
gujaf-105	289	1	the	the	DET
gujaf-105	289	2	implication	implication	NOUN
gujaf-105	289	3	of	of	ADP
gujaf-105	289	4	this	this	PRON
gujaf-105	289	5	is	be	AUX
gujaf-105	289	6	that	that	SCONJ
gujaf-105	289	7	government	government	NOUN
gujaf-105	289	8	realized	realize	VERB
gujaf-105	289	9	income	income	NOUN
gujaf-105	289	10	are	be	AUX
gujaf-105	289	11	being	be	AUX
gujaf-105	289	12	spent	spend	VERB
gujaf-105	289	13	on	on	ADP
gujaf-105	289	14	the	the	DET
gujaf-105	289	15	provision	provision	NOUN
gujaf-105	289	16	of	of	ADP
gujaf-105	289	17	good	good	ADJ
gujaf-105	289	18	edut	edut	NOUN
gujaf-105	289	19	and	and	CCONJ
gujaf-105	289	20	building	building	NOUN
gujaf-105	289	21	of	of	ADP
gujaf-105	289	22	intellectual	intellectual	ADJ
gujaf-105	289	23	and	and	CCONJ
gujaf-105	289	24	human	human	ADJ
gujaf-105	289	25	capital	capital	NOUN
gujaf-105	289	26	which	which	PRON
gujaf-105	289	27	invariably	invariably	ADV
gujaf-105	289	28	involving	involve	VERB
gujaf-105	289	29	in	in	ADP
gujaf-105	289	30	the	the	DET
gujaf-105	289	31	11	11	NUM
gujaf-105	289	32	development	development	NOUN
gujaf-105	289	33	of	of	ADP
gujaf-105	289	34	the	the	DET
gujaf-105	289	35	country	country	NOUN
gujaf-105	289	36	.	.	PUNCT
gujaf-105	290	1	it	it	PRON
gujaf-105	290	2	was	be	AUX
gujaf-105	290	3	further	far	ADV
gujaf-105	290	4	revealed	reveal	VERB
gujaf-105	290	5	that	that	SCONJ
gujaf-105	290	6	pept	pept	PROPN
gujaf-105	290	7	ignited	ignite	VERB
gujaf-105	290	8	edut	edut	NOUN
gujaf-105	290	9	and	and	CCONJ
gujaf-105	290	10	vice	vice	NOUN
gujaf-105	290	11	versa	versa	ADV
gujaf-105	290	12	.	.	PUNCT
gujaf-105	291	1	vaadt	vaadt	PROPN
gujaf-105	291	2	also	also	ADV
gujaf-105	291	3	increased	increase	VERB
gujaf-105	291	4	edut	edut	ADJ
gujaf-105	291	5	provision	provision	NOUN
gujaf-105	291	6	positively	positively	ADV
gujaf-105	291	7	and	and	CCONJ
gujaf-105	291	8	significantly	significantly	ADV
gujaf-105	291	9	as	as	SCONJ
gujaf-105	291	10	exposed	expose	VERB
gujaf-105	291	11	in	in	ADP
gujaf-105	291	12	the	the	DET
gujaf-105	291	13	outcome	outcome	NOUN
gujaf-105	291	14	.	.	PUNCT
gujaf-105	292	1	this	this	PRON
gujaf-105	292	2	expatiated	expatiate	VERB
gujaf-105	292	3	that	that	PRON
gujaf-105	292	4	vaadt	vaadt	NOUN
gujaf-105	292	5	which	which	PRON
gujaf-105	292	6	is	be	AUX
gujaf-105	292	7	being	be	AUX
gujaf-105	292	8	forcefully	forcefully	ADV
gujaf-105	292	9	charged	charge	VERB
gujaf-105	292	10	on	on	ADP
gujaf-105	292	11	the	the	DET
gujaf-105	292	12	production	production	NOUN
gujaf-105	292	13	stages	stage	NOUN
gujaf-105	292	14	enhanced	enhance	VERB
gujaf-105	292	15	edut	edut	ADJ
gujaf-105	292	16	provision	provision	NOUN
gujaf-105	292	17	.	.	PUNCT
gujaf-105	293	1	vaadt	vaadt	ADJ
gujaf-105	293	2	granger	granger	NOUN
gujaf-105	293	3	-	-	PUNCT
gujaf-105	293	4	caused	cause	VERB
gujaf-105	293	5	edut	edut	NOUN
gujaf-105	293	6	and	and	CCONJ
gujaf-105	293	7	educ	educ	ADJ
gujaf-105	293	8	and	and	CCONJ
gujaf-105	293	9	vice	vice	ADV
gujaf-105	293	10	versa	versa	ADV
gujaf-105	293	11	.	.	PUNCT
gujaf-105	294	1	this	this	PRON
gujaf-105	294	2	explained	explain	VERB
gujaf-105	294	3	further	far	ADV
gujaf-105	294	4	that	that	DET
gujaf-105	294	5	investment	investment	NOUN
gujaf-105	294	6	in	in	ADP
gujaf-105	294	7	edut	edut	NOUN
gujaf-105	294	8	with	with	ADP
gujaf-105	294	9	tax	tax	NOUN
gujaf-105	294	10	income	income	NOUN
gujaf-105	294	11	by	by	ADP
gujaf-105	294	12	government	government	NOUN
gujaf-105	294	13	also	also	ADV
gujaf-105	294	14	ignited	ignite	VERB
gujaf-105	294	15	vaadt	vaadt	ADJ
gujaf-105	294	16	.	.	PUNCT
gujaf-105	295	1	educ	educ	PROPN
gujaf-105	295	2	services	service	NOUN
gujaf-105	295	3	are	be	AUX
gujaf-105	295	4	also	also	ADV
gujaf-105	295	5	provided	provide	VERB
gujaf-105	295	6	to	to	PART
gujaf-105	295	7	upsurge	upsurge	VERB
gujaf-105	295	8	and	and	CCONJ
gujaf-105	295	9	increase	increase	VERB
gujaf-105	295	10	intellectual	intellectual	ADJ
gujaf-105	295	11	and	and	CCONJ
gujaf-105	295	12	human	human	ADJ
gujaf-105	295	13	capital	capital	NOUN
gujaf-105	295	14	of	of	ADP
gujaf-105	295	15	the	the	DET
gujaf-105	295	16	designated	designate	VERB
gujaf-105	295	17	workers	worker	NOUN
gujaf-105	295	18	which	which	PRON
gujaf-105	295	19	invariably	invariably	ADV
gujaf-105	295	20	ignited	ignite	VERB
gujaf-105	295	21	vaadt	vaadt	ADJ
gujaf-105	295	22	.	.	PUNCT
gujaf-105	296	1	more	more	ADV
gujaf-105	296	2	so	so	ADV
gujaf-105	296	3	,	,	PUNCT
gujaf-105	296	4	cotax	cotax	ADJ
gujaf-105	296	5	and	and	CCONJ
gujaf-105	296	6	cexdt	cexdt	NOUN
gujaf-105	296	7	positively	positively	ADV
gujaf-105	296	8	influenced	influence	VERB
gujaf-105	296	9	edut	edut	ADJ
gujaf-105	296	10	provision	provision	NOUN
gujaf-105	296	11	.	.	PUNCT
gujaf-105	297	1	that	that	PRON
gujaf-105	297	2	is	is	ADV
gujaf-105	297	3	,	,	PUNCT
gujaf-105	297	4	the	the	DET
gujaf-105	297	5	realized	realize	VERB
gujaf-105	297	6	incomes	income	NOUN
gujaf-105	297	7	from	from	ADP
gujaf-105	297	8	these	these	DET
gujaf-105	297	9	taxes	taxis	NOUN
gujaf-105	297	10	have	have	AUX
gujaf-105	297	11	been	be	AUX
gujaf-105	297	12	employed	employ	VERB
gujaf-105	297	13	efficiently	efficiently	ADV
gujaf-105	297	14	to	to	PART
gujaf-105	297	15	upsurge	upsurge	VERB
gujaf-105	297	16	country	country	NOUN
gujaf-105	297	17	edut	edut	PROPN
gujaf-105	297	18	provision	provision	NOUN
gujaf-105	297	19	.	.	PUNCT
gujaf-105	298	1	cotax	cotax	VERB
gujaf-105	298	2	and	and	CCONJ
gujaf-105	298	3	cexdt	cexdt	NOUN
gujaf-105	298	4	added	add	VERB
gujaf-105	298	5	to	to	ADP
gujaf-105	298	6	the	the	DET
gujaf-105	298	7	country	country	NOUN
gujaf-105	298	8	human	human	NOUN
gujaf-105	298	9	,	,	PUNCT
gujaf-105	298	10	intellectual	intellectual	ADJ
gujaf-105	298	11	and	and	CCONJ
gujaf-105	298	12	edut	edut	ADJ
gujaf-105	298	13	services	service	NOUN
gujaf-105	298	14	provision	provision	NOUN
gujaf-105	298	15	and	and	CCONJ
gujaf-105	298	16	sustainability	sustainability	NOUN
gujaf-105	298	17	which	which	PRON
gujaf-105	298	18	are	be	AUX
gujaf-105	298	19	the	the	DET
gujaf-105	298	20	germane	germane	NOUN
gujaf-105	298	21	keys	key	NOUN
gujaf-105	298	22	and	and	CCONJ
gujaf-105	298	23	parameters	parameter	NOUN
gujaf-105	298	24	to	to	ADP
gujaf-105	298	25	nigeria	nigeria	PROPN
gujaf-105	298	26	economic	economic	ADJ
gujaf-105	298	27	,	,	PUNCT
gujaf-105	298	28	social	social	ADJ
gujaf-105	298	29	,	,	PUNCT
gujaf-105	298	30	and	and	CCONJ
gujaf-105	298	31	technological	technological	ADJ
gujaf-105	298	32	development	development	NOUN
gujaf-105	298	33	.	.	PUNCT
gujaf-105	299	1	this	this	PRON
gujaf-105	299	2	translated	translate	VERB
gujaf-105	299	3	that	that	SCONJ
gujaf-105	299	4	without	without	ADP
gujaf-105	299	5	edut	edut	ADJ
gujaf-105	299	6	provision	provision	NOUN
gujaf-105	299	7	and	and	CCONJ
gujaf-105	299	8	enhancement	enhancement	NOUN
gujaf-105	299	9	,	,	PUNCT
gujaf-105	299	10	no	no	DET
gujaf-105	299	11	income	income	NOUN
gujaf-105	299	12	would	would	AUX
gujaf-105	299	13	be	be	AUX
gujaf-105	299	14	generated	generate	VERB
gujaf-105	299	15	from	from	ADP
gujaf-105	299	16	taxation	taxation	NOUN
gujaf-105	299	17	.	.	PUNCT
gujaf-105	300	1	also	also	ADV
gujaf-105	300	2	,	,	PUNCT
gujaf-105	300	3	taxation	taxation	NOUN
gujaf-105	300	4	is	be	AUX
gujaf-105	300	5	a	a	DET
gujaf-105	300	6	key	key	NOUN
gujaf-105	300	7	that	that	SCONJ
gujaf-105	300	8	not	not	PART
gujaf-105	300	9	limited	limit	VERB
gujaf-105	300	10	promote	promote	VERB
gujaf-105	300	11	sustainable	sustainable	ADJ
gujaf-105	300	12	growth	growth	NOUN
gujaf-105	300	13	but	but	CCONJ
gujaf-105	300	14	extended	extend	VERB
gujaf-105	300	15	to	to	ADP
gujaf-105	300	16	minimizing	minimize	VERB
gujaf-105	300	17	poverty	poverty	NOUN
gujaf-105	300	18	in	in	ADP
gujaf-105	300	19	underdeveloped	underdeveloped	ADJ
gujaf-105	300	20	or	or	CCONJ
gujaf-105	300	21	developing	develop	VERB
gujaf-105	300	22	countries	country	NOUN
gujaf-105	300	23	through	through	ADP
gujaf-105	300	24	provision	provision	NOUN
gujaf-105	300	25	of	of	ADP
gujaf-105	300	26	education	education	NOUN
gujaf-105	300	27	.	.	PUNCT
gujaf-105	301	1	it	it	PRON
gujaf-105	301	2	also	also	ADV
gujaf-105	301	3	provides	provide	VERB
gujaf-105	301	4	developing	develop	VERB
gujaf-105	301	5	countries	country	NOUN
gujaf-105	301	6	with	with	ADP
gujaf-105	301	7	a	a	DET
gujaf-105	301	8	predictable	predictable	ADJ
gujaf-105	301	9	and	and	CCONJ
gujaf-105	301	10	stable	stable	ADJ
gujaf-105	301	11	needed	need	VERB
gujaf-105	301	12	fiscal	fiscal	ADJ
gujaf-105	301	13	environment	environment	NOUN
gujaf-105	301	14	to	to	PART
gujaf-105	301	15	enhance	enhance	VERB
gujaf-105	301	16	growth	growth	NOUN
gujaf-105	301	17	,	,	PUNCT
gujaf-105	301	18	finance	finance	NOUN
gujaf-105	301	19	physical	physical	ADJ
gujaf-105	301	20	and	and	CCONJ
gujaf-105	301	21	social	social	ADJ
gujaf-105	301	22	infrastructure	infrastructure	NOUN
gujaf-105	301	23	needed	need	VERB
gujaf-105	301	24	for	for	ADP
gujaf-105	301	25	sustainable	sustainable	ADJ
gujaf-105	301	26	growth	growth	NOUN
gujaf-105	301	27	and	and	CCONJ
gujaf-105	301	28	development	development	NOUN
gujaf-105	301	29	as	as	SCONJ
gujaf-105	301	30	supported	support	VERB
gujaf-105	301	31	by	by	ADP
gujaf-105	301	32	(	(	PUNCT
gujaf-105	301	33	maganya	maganya	NOUN
gujaf-105	301	34	,	,	PUNCT
gujaf-105	301	35	2020	2020	NUM
gujaf-105	301	36	;	;	PUNCT
gujaf-105	301	37	oboh	oboh	NOUN
gujaf-105	301	38	et	et	PROPN
gujaf-105	301	39	al	al	PROPN
gujaf-105	301	40	.	.	PROPN
gujaf-105	301	41	,	,	PUNCT
gujaf-105	301	42	2018	2018	NUM
gujaf-105	301	43	)	)	PUNCT
gujaf-105	301	44	.	.	PUNCT
gujaf-105	302	1	5	5	X
gujaf-105	302	2	.	.	X
gujaf-105	302	3	conclusion	conclusion	NOUN
gujaf-105	302	4	this	this	DET
gujaf-105	302	5	study	study	NOUN
gujaf-105	302	6	econometrically	econometrically	ADV
gujaf-105	302	7	examined	examine	VERB
gujaf-105	302	8	taxation	taxation	NOUN
gujaf-105	302	9	effect	effect	NOUN
gujaf-105	302	10	on	on	ADP
gujaf-105	302	11	education	education	NOUN
gujaf-105	302	12	services	service	NOUN
gujaf-105	302	13	in	in	ADP
gujaf-105	302	14	which	which	PRON
gujaf-105	302	15	how	how	SCONJ
gujaf-105	302	16	taxation	taxation	NOUN
gujaf-105	302	17	incomes	income	VERB
gujaf-105	302	18	financing	finance	VERB
gujaf-105	302	19	education	education	NOUN
gujaf-105	302	20	services	service	NOUN
gujaf-105	302	21	were	be	AUX
gujaf-105	302	22	investigated	investigate	VERB
gujaf-105	302	23	.	.	PUNCT
gujaf-105	303	1	data	datum	NOUN
gujaf-105	303	2	were	be	AUX
gujaf-105	303	3	collected	collect	VERB
gujaf-105	303	4	from	from	ADP
gujaf-105	303	5	firs	fir	NOUN
gujaf-105	303	6	bulletin	bulletin	NOUN
gujaf-105	303	7	and	and	CCONJ
gujaf-105	303	8	cbn	cbn	VERB
gujaf-105	303	9	statistical	statistical	ADJ
gujaf-105	303	10	bulletin	bulletin	NOUN
gujaf-105	303	11	covering	cover	VERB
gujaf-105	303	12	1981	1981	NUM
gujaf-105	303	13	to	to	ADP
gujaf-105	303	14	2020	2020	NUM
gujaf-105	303	15	.	.	PUNCT
gujaf-105	304	1	to	to	PART
gujaf-105	304	2	realize	realize	VERB
gujaf-105	304	3	econometric	econometric	ADJ
gujaf-105	304	4	impact	impact	NOUN
gujaf-105	304	5	of	of	ADP
gujaf-105	304	6	taxation	taxation	NOUN
gujaf-105	304	7	on	on	ADP
gujaf-105	304	8	social	social	ADJ
gujaf-105	304	9	services	service	NOUN
gujaf-105	304	10	,	,	PUNCT
gujaf-105	304	11	regression	regression	NOUN
gujaf-105	304	12	model	model	NOUN
gujaf-105	304	13	,	,	PUNCT
gujaf-105	304	14	cointegration	cointegration	NOUN
gujaf-105	304	15	,	,	PUNCT
gujaf-105	304	16	vecm	vecm	NOUN
gujaf-105	304	17	and	and	CCONJ
gujaf-105	304	18	granger	granger	PROPN
gujaf-105	304	19	causality	causality	PROPN
gujaf-105	304	20	wald	wald	PROPN
gujaf-105	304	21	test	test	NOUN
gujaf-105	304	22	were	be	AUX
gujaf-105	304	23	analytically	analytically	ADV
gujaf-105	304	24	engaged	engage	VERB
gujaf-105	304	25	.	.	PUNCT
gujaf-105	305	1	pept	pept	NOUN
gujaf-105	305	2	,	,	PUNCT
gujaf-105	305	3	vaadt	vaadt	ADJ
gujaf-105	305	4	,	,	PUNCT
gujaf-105	305	5	cotax	cotax	VERB
gujaf-105	305	6	and	and	CCONJ
gujaf-105	305	7	cexdt	cexdt	NOUN
gujaf-105	305	8	have	have	VERB
gujaf-105	305	9	positive	positive	ADJ
gujaf-105	305	10	significant	significant	ADJ
gujaf-105	305	11	impact	impact	NOUN
gujaf-105	305	12	on	on	ADP
gujaf-105	305	13	education	education	NOUN
gujaf-105	305	14	services	service	NOUN
gujaf-105	305	15	both	both	CCONJ
gujaf-105	305	16	in	in	ADP
gujaf-105	305	17	the	the	DET
gujaf-105	305	18	short	short	ADJ
gujaf-105	305	19	run	run	NOUN
gujaf-105	305	20	and	and	CCONJ
gujaf-105	305	21	in	in	ADP
gujaf-105	305	22	the	the	DET
gujaf-105	305	23	long	long	ADJ
gujaf-105	305	24	run	run	NOUN
gujaf-105	305	25	in	in	ADP
gujaf-105	305	26	nigeria	nigeria	PROPN
gujaf-105	305	27	.	.	PUNCT
gujaf-105	306	1	it	it	PRON
gujaf-105	306	2	is	be	AUX
gujaf-105	306	3	concluded	conclude	VERB
gujaf-105	306	4	that	that	SCONJ
gujaf-105	306	5	taxation	taxation	NOUN
gujaf-105	306	6	positively	positively	ADV
gujaf-105	306	7	ignited	ignite	VERB
gujaf-105	306	8	education	education	NOUN
gujaf-105	306	9	services	service	NOUN
gujaf-105	306	10	and	and	CCONJ
gujaf-105	306	11	vice	vice	NOUN
gujaf-105	306	12	versa	versa	ADV
gujaf-105	306	13	.	.	PUNCT
gujaf-105	307	1	this	this	PRON
gujaf-105	307	2	displayed	display	VERB
gujaf-105	307	3	bidirectional	bidirectional	ADJ
gujaf-105	307	4	causality	causality	NOUN
gujaf-105	307	5	amid	amid	ADP
gujaf-105	307	6	taxation	taxation	NOUN
gujaf-105	307	7	and	and	CCONJ
gujaf-105	307	8	education	education	NOUN
gujaf-105	307	9	services	service	NOUN
gujaf-105	307	10	.	.	PUNCT
gujaf-105	308	1	also	also	ADV
gujaf-105	308	2	taxation	taxation	NOUN
gujaf-105	308	3	has	have	VERB
gujaf-105	308	4	positive	positive	ADJ
gujaf-105	308	5	and	and	CCONJ
gujaf-105	308	6	significant	significant	ADJ
gujaf-105	308	7	impact	impact	NOUN
gujaf-105	308	8	on	on	ADP
gujaf-105	308	9	education	education	NOUN
gujaf-105	308	10	services	service	NOUN
gujaf-105	308	11	both	both	CCONJ
gujaf-105	308	12	in	in	ADP
gujaf-105	308	13	the	the	DET
gujaf-105	308	14	short	short	ADJ
gujaf-105	308	15	and	and	CCONJ
gujaf-105	308	16	long	long	ADJ
gujaf-105	308	17	run	run	NOUN
gujaf-105	308	18	in	in	ADP
gujaf-105	308	19	nigeria	nigeria	PROPN
gujaf-105	308	20	.	.	PUNCT
gujaf-105	309	1	the	the	DET
gujaf-105	309	2	huge	huge	ADJ
gujaf-105	309	3	revenue	revenue	NOUN
gujaf-105	309	4	earned	earn	VERB
gujaf-105	309	5	by	by	ADP
gujaf-105	309	6	the	the	DET
gujaf-105	309	7	government	government	NOUN
gujaf-105	309	8	through	through	ADP
gujaf-105	309	9	taxation	taxation	NOUN
gujaf-105	309	10	assisted	assist	VERB
gujaf-105	309	11	government	government	NOUN
gujaf-105	309	12	to	to	PART
gujaf-105	309	13	improve	improve	VERB
gujaf-105	309	14	her	her	PRON
gujaf-105	309	15	education	education	NOUN
gujaf-105	309	16	services	service	NOUN
gujaf-105	309	17	.	.	PUNCT
gujaf-105	310	1	government	government	NOUN
gujaf-105	310	2	financing	financing	NOUN
gujaf-105	310	3	on	on	ADP
gujaf-105	310	4	education	education	NOUN
gujaf-105	310	5	expands	expand	VERB
gujaf-105	310	6	general	general	ADJ
gujaf-105	310	7	welfare	welfare	NOUN
gujaf-105	310	8	,	,	PUNCT
gujaf-105	310	9	boosts	boost	VERB
gujaf-105	310	10	growth	growth	NOUN
gujaf-105	310	11	and	and	CCONJ
gujaf-105	310	12	reduces	reduce	VERB
gujaf-105	310	13	poverty	poverty	NOUN
gujaf-105	310	14	.	.	PUNCT
gujaf-105	311	1	it	it	PRON
gujaf-105	311	2	is	be	AUX
gujaf-105	311	3	recommended	recommend	VERB
gujaf-105	311	4	that	that	SCONJ
gujaf-105	311	5	administration	administration	NOUN
gujaf-105	311	6	of	of	ADP
gujaf-105	311	7	taxes	taxis	NOUN
gujaf-105	311	8	especially	especially	ADV
gujaf-105	311	9	cotax	cotax	VERB
gujaf-105	311	10	and	and	CCONJ
gujaf-105	311	11	cexdt	cexdt	NOUN
gujaf-105	311	12	should	should	AUX
gujaf-105	311	13	be	be	AUX
gujaf-105	311	14	done	do	VERB
gujaf-105	311	15	in	in	ADP
gujaf-105	311	16	a	a	DET
gujaf-105	311	17	way	way	NOUN
gujaf-105	311	18	that	that	SCONJ
gujaf-105	311	19	collection	collection	NOUN
gujaf-105	311	20	and	and	CCONJ
gujaf-105	311	21	remittance	remittance	NOUN
gujaf-105	311	22	can	can	AUX
gujaf-105	311	23	not	not	PART
gujaf-105	311	24	be	be	AUX
gujaf-105	311	25	evaded	evade	VERB
gujaf-105	311	26	so	so	SCONJ
gujaf-105	311	27	that	that	SCONJ
gujaf-105	311	28	its	its	PRON
gujaf-105	311	29	effectiveness	effectiveness	NOUN
gujaf-105	311	30	will	will	AUX
gujaf-105	311	31	be	be	AUX
gujaf-105	311	32	properly	properly	ADV
gujaf-105	311	33	comprehended	comprehend	VERB
gujaf-105	311	34	in	in	ADP
gujaf-105	311	35	the	the	DET
gujaf-105	311	36	magnitude	magnitude	NOUN
gujaf-105	311	37	of	of	ADP
gujaf-105	311	38	education	education	NOUN
gujaf-105	311	39	services	service	NOUN
gujaf-105	311	40	provision	provision	NOUN
gujaf-105	311	41	.	.	PUNCT
gujaf-105	312	1	references	reference	NOUN
gujaf-105	312	2	adegbite	adegbite	VERB
gujaf-105	312	3	,	,	PUNCT
gujaf-105	312	4	t.	t.	NOUN
gujaf-105	312	5	a.	a.	NOUN
gujaf-105	312	6	(	(	PUNCT
gujaf-105	312	7	2016	2016	NUM
gujaf-105	312	8	)	)	PUNCT
gujaf-105	312	9	.	.	PUNCT
gujaf-105	313	1	empirical	empirical	ADJ
gujaf-105	313	2	analysis	analysis	NOUN
gujaf-105	313	3	of	of	ADP
gujaf-105	313	4	the	the	DET
gujaf-105	313	5	effect	effect	NOUN
gujaf-105	313	6	of	of	ADP
gujaf-105	313	7	education	education	NOUN
gujaf-105	313	8	tax	tax	NOUN
gujaf-105	313	9	on	on	ADP
gujaf-105	313	10	human	human	ADJ
gujaf-105	313	11	capital	capital	NOUN
gujaf-105	313	12	.	.	PUNCT
gujaf-105	314	1	international	international	ADJ
gujaf-105	314	2	journal	journal	PROPN
gujaf-105	314	3	of	of	ADP
gujaf-105	314	4	research	research	NOUN
gujaf-105	314	5	in	in	ADP
gujaf-105	314	6	engineering	engineering	NOUN
gujaf-105	314	7	and	and	CCONJ
gujaf-105	314	8	applied	apply	VERB
gujaf-105	314	9	sciences	science	NOUN
gujaf-105	314	10	,	,	PUNCT
gujaf-105	314	11	6(12	6(12	NUM
gujaf-105	314	12	)	)	PUNCT
gujaf-105	314	13	,	,	PUNCT
gujaf-105	314	14	103–118	103–118	NUM
gujaf-105	314	15	.	.	PUNCT
gujaf-105	315	1	adegbite	adegbite	ADJ
gujaf-105	315	2	,	,	PUNCT
gujaf-105	315	3	t.	t.	NOUN
gujaf-105	315	4	a.	a.	NOUN
gujaf-105	315	5	(	(	PUNCT
gujaf-105	315	6	2021	2021	NUM
gujaf-105	315	7	)	)	PUNCT
gujaf-105	315	8	.	.	PUNCT
gujaf-105	316	1	taxation	taxation	NOUN
gujaf-105	316	2	and	and	CCONJ
gujaf-105	316	3	transportation	transportation	NOUN
gujaf-105	316	4	 	 	SPACE
gujaf-105	316	5	:	:	PUNCT
gujaf-105	316	6	granger	granger	PROPN
gujaf-105	316	7	causality	causality	PROPN
gujaf-105	316	8	approach	approach	NOUN
gujaf-105	316	9	in	in	ADP
gujaf-105	316	10	nigeria	nigeria	PROPN
gujaf-105	316	11	.	.	PUNCT
gujaf-105	317	1	studia	studia	PROPN
gujaf-105	317	2	universitatis	universitatis	PROPN
gujaf-105	317	3	vasile	vasile	PROPN
gujaf-105	317	4	goldis‖	goldis‖	PROPN
gujaf-105	317	5	arad	arad	PROPN
gujaf-105	317	6	.	.	PUNCT
gujaf-105	318	1	economics	economic	NOUN
gujaf-105	318	2	series	series	PROPN
gujaf-105	318	3	,	,	PUNCT
gujaf-105	318	4	31(3	31(3	NUM
gujaf-105	318	5	)	)	PUNCT
gujaf-105	318	6	,	,	PUNCT
gujaf-105	318	7	1	1	NUM
gujaf-105	318	8	-	-	SYM
gujaf-105	318	9	20	20	NUM
gujaf-105	318	10	.	.	PUNCT
gujaf-105	319	1	adegbite	adegbite	ADJ
gujaf-105	319	2	,	,	PUNCT
gujaf-105	319	3	t.	t.	PROPN
gujaf-105	319	4	a.	a.	PROPN
gujaf-105	319	5	,	,	PUNCT
gujaf-105	319	6	&	&	CCONJ
gujaf-105	319	7	azeez	azeez	PROPN
gujaf-105	319	8	,	,	PUNCT
gujaf-105	319	9	b.	b.	PROPN
gujaf-105	319	10	a.	a.	PROPN
gujaf-105	319	11	(	(	PUNCT
gujaf-105	319	12	2022	2022	NUM
gujaf-105	319	13	)	)	PUNCT
gujaf-105	319	14	.	.	PUNCT
gujaf-105	320	1	company	company	NOUN
gujaf-105	320	2	income	income	NOUN
gujaf-105	320	3	tax	tax	NOUN
gujaf-105	320	4	revenue	revenue	NOUN
gujaf-105	320	5	and	and	CCONJ
gujaf-105	320	6	economic	economic	ADJ
gujaf-105	320	7	growth	growth	NOUN
gujaf-105	320	8	 	 	SPACE
gujaf-105	320	9	:	:	PUNCT
gujaf-105	320	10	empirical	empirical	ADJ
gujaf-105	320	11	evidence	evidence	NOUN
gujaf-105	320	12	from	from	ADP
gujaf-105	320	13	sub	sub	ADJ
gujaf-105	320	14	-	-	ADJ
gujaf-105	320	15	sahara	sahara	ADJ
gujaf-105	320	16	countries	country	NOUN
gujaf-105	320	17	in	in	ADP
gujaf-105	320	18	africa	africa	PROPN
gujaf-105	320	19	.	.	PUNCT
gujaf-105	321	1	the	the	DET
gujaf-105	321	2	journal	journal	NOUN
gujaf-105	321	3	of	of	ADP
gujaf-105	321	4	economic	economic	ADJ
gujaf-105	321	5	research	research	PROPN
gujaf-105	321	6	&	&	CCONJ
gujaf-105	321	7	business	business	PROPN
gujaf-105	321	8	administration	administration	PROPN
gujaf-105	321	9	,	,	PUNCT
gujaf-105	321	10	1(139	1(139	NUM
gujaf-105	321	11	)	)	PUNCT
gujaf-105	321	12	,	,	PUNCT
gujaf-105	321	13	39–49	39–49	NUM
gujaf-105	321	14	.	.	PUNCT
gujaf-105	322	1	adeyemi	adeyemi	ADP
gujaf-105	322	2	t.o	t.o	PROPN
gujaf-105	322	3	.	.	PROPN
gujaf-105	322	4	(	(	PUNCT
gujaf-105	322	5	2011	2011	NUM
gujaf-105	322	6	)	)	PUNCT
gujaf-105	322	7	financing	financing	NOUN
gujaf-105	322	8	of	of	ADP
gujaf-105	322	9	education	education	NOUN
gujaf-105	322	10	in	in	ADP
gujaf-105	322	11	nigeria	nigeria	PROPN
gujaf-105	322	12	:	:	PUNCT
gujaf-105	322	13	an	an	DET
gujaf-105	322	14	analytical	analytical	ADJ
gujaf-105	322	15	review	review	NOUN
gujaf-105	322	16	.	.	PUNCT
gujaf-105	323	1	american	american	PROPN
gujaf-105	323	2	journal	journal	PROPN
gujaf-105	323	3	of	of	ADP
gujaf-105	323	4	social	social	ADJ
gujaf-105	323	5	and	and	CCONJ
gujaf-105	323	6	management	management	NOUN
gujaf-105	323	7	sciences	science	NOUN
gujaf-105	323	8	,	,	PUNCT
gujaf-105	323	9	2(3	2(3	NUM
gujaf-105	323	10	)	)	PUNCT
gujaf-105	323	11	,	,	PUNCT
gujaf-105	323	12	295	295	NUM
gujaf-105	323	13	-	-	SYM
gujaf-105	323	14	303	303	NUM
gujaf-105	323	15	central	central	ADJ
gujaf-105	323	16	bank	bank	NOUN
gujaf-105	323	17	of	of	ADP
gujaf-105	323	18	nigeria	nigeria	PROPN
gujaf-105	323	19	(	(	PUNCT
gujaf-105	323	20	cbn	cbn	PROPN
gujaf-105	323	21	)	)	PUNCT
gujaf-105	323	22	(	(	PUNCT
gujaf-105	323	23	2020	2020	NUM
gujaf-105	323	24	)	)	PUNCT
gujaf-105	323	25	,	,	PUNCT
gujaf-105	323	26	annual	annual	ADJ
gujaf-105	323	27	statistical	statistical	ADJ
gujaf-105	323	28	bulletin	bulletin	NOUN
gujaf-105	323	29	.	.	PUNCT
gujaf-105	324	1	https//www.cbn.gov.ng	https//www.cbn.gov.ng	NOUN
gujaf-105	324	2	12	12	NUM
gujaf-105	324	3	jacobs	jacob	NOUN
gujaf-105	324	4	,	,	PUNCT
gujaf-105	324	5	b.	b.	PROPN
gujaf-105	324	6	(	(	PUNCT
gujaf-105	324	7	2007	2007	NUM
gujaf-105	324	8	)	)	PUNCT
gujaf-105	324	9	.	.	PUNCT
gujaf-105	325	1	optimal	optimal	ADJ
gujaf-105	325	2	tax	tax	NOUN
gujaf-105	325	3	and	and	CCONJ
gujaf-105	325	4	education	education	NOUN
gujaf-105	325	5	policies	policy	NOUN
gujaf-105	325	6	and	and	CCONJ
gujaf-105	325	7	investments	investment	NOUN
gujaf-105	325	8	in	in	ADP
gujaf-105	325	9	human	human	ADJ
gujaf-105	325	10	capital	capital	NOUN
gujaf-105	325	11	.	.	PUNCT
gujaf-105	326	1	human	human	ADJ
gujaf-105	326	2	capital	capital	NOUN
gujaf-105	326	3	:	:	PUNCT
gujaf-105	326	4	theory	theory	NOUN
gujaf-105	326	5	and	and	CCONJ
gujaf-105	326	6	evidence	evidence	NOUN
gujaf-105	326	7	.	.	PUNCT
gujaf-105	327	1	cambridge	cambridge	PROPN
gujaf-105	327	2	:	:	PUNCT
gujaf-105	327	3	cambridge	cambridge	PROPN
gujaf-105	327	4	university	university	PROPN
gujaf-105	327	5	press	press	NOUN
gujaf-105	327	6	.	.	PUNCT
gujaf-105	328	1	maganya	maganya	NOUN
gujaf-105	328	2	,	,	PUNCT
gujaf-105	328	3	m.	m.	NOUN
gujaf-105	328	4	h.	h.	PROPN
gujaf-105	328	5	(	(	PUNCT
gujaf-105	328	6	2020	2020	NUM
gujaf-105	328	7	)	)	PUNCT
gujaf-105	328	8	.	.	PUNCT
gujaf-105	329	1	tax	tax	NOUN
gujaf-105	329	2	revenue	revenue	NOUN
gujaf-105	329	3	and	and	CCONJ
gujaf-105	329	4	economic	economic	ADJ
gujaf-105	329	5	growth	growth	NOUN
gujaf-105	329	6	in	in	ADP
gujaf-105	329	7	developing	develop	VERB
gujaf-105	329	8	country	country	NOUN
gujaf-105	329	9	 	 	SPACE
gujaf-105	329	10	:	:	PUNCT
gujaf-105	329	11	an	an	DET
gujaf-105	329	12	autoregressive	autoregressive	ADJ
gujaf-105	329	13	distribution	distribution	NOUN
gujaf-105	329	14	lags	lag	VERB
gujaf-105	329	15	approach	approach	NOUN
gujaf-105	329	16	.	.	PUNCT
gujaf-105	330	1	central	central	ADJ
gujaf-105	330	2	european	european	ADJ
gujaf-105	330	3	economic	economic	ADJ
gujaf-105	330	4	journal	journal	NOUN
gujaf-105	330	5	,	,	PUNCT
gujaf-105	330	6	7(54	7(54	NOUN
gujaf-105	330	7	)	)	PUNCT
gujaf-105	330	8	,	,	PUNCT
gujaf-105	330	9	205	205	NUM
gujaf-105	330	10	217	217	NUM
gujaf-105	330	11	.	.	PUNCT
gujaf-105	331	1	oboh	oboh	PROPN
gujaf-105	331	2	,	,	PUNCT
gujaf-105	331	3	j.	j.	PROPN
gujaf-105	331	4	o.	o.	PROPN
gujaf-105	331	5	,	,	PUNCT
gujaf-105	331	6	chinonyelum	chinonyelum	NOUN
gujaf-105	331	7	,	,	PUNCT
gujaf-105	331	8	o.	o.	PROPN
gujaf-105	331	9	j.	j.	PROPN
gujaf-105	331	10	,	,	PUNCT
gujaf-105	331	11	&	&	CCONJ
gujaf-105	331	12	edeme	edeme	PROPN
gujaf-105	331	13	,	,	PUNCT
gujaf-105	331	14	r.	r.	PROPN
gujaf-105	331	15	k.	k.	PROPN
gujaf-105	331	16	(	(	PUNCT
gujaf-105	331	17	2018	2018	NUM
gujaf-105	331	18	)	)	PUNCT
gujaf-105	331	19	.	.	PUNCT
gujaf-105	332	1	tax	tax	NOUN
gujaf-105	332	2	revenue	revenue	NOUN
gujaf-105	332	3	and	and	CCONJ
gujaf-105	332	4	economic	economic	ADJ
gujaf-105	332	5	growth	growth	NOUN
gujaf-105	332	6	in	in	ADP
gujaf-105	332	7	selected	select	VERB
gujaf-105	332	8	ecowas	ecowas	PROPN
gujaf-105	332	9	countries	country	NOUN
gujaf-105	332	10	:	:	PUNCT
gujaf-105	332	11	evidence	evidence	NOUN
gujaf-105	332	12	from	from	ADP
gujaf-105	332	13	sure	sure	ADJ
gujaf-105	332	14	model	model	NOUN
gujaf-105	332	15	.	.	PUNCT
gujaf-105	333	1	international	international	ADJ
gujaf-105	333	2	journal	journal	PROPN
gujaf-105	333	3	of	of	ADP
gujaf-105	333	4	academic	academic	ADJ
gujaf-105	333	5	research	research	NOUN
gujaf-105	333	6	in	in	ADP
gujaf-105	333	7	accounting	accounting	NOUN
gujaf-105	333	8	,	,	PUNCT
gujaf-105	333	9	finance	finance	NOUN
gujaf-105	333	10	and	and	CCONJ
gujaf-105	333	11	management	management	NOUN
gujaf-105	333	12	sciences	science	NOUN
gujaf-105	333	13	,	,	PUNCT
gujaf-105	333	14	8(3	8(3	NUM
gujaf-105	333	15	)	)	PUNCT
gujaf-105	333	16	,	,	PUNCT
gujaf-105	333	17	310–324	310–324	NUM
gujaf-105	333	18	.	.	PUNCT
gujaf-105	333	19	onakoya	onakoya	PROPN
gujaf-105	333	20	,	,	PUNCT
gujaf-105	333	21	a.b	a.b	PROPN
gujaf-105	333	22	.	.	PROPN
gujaf-105	333	23	,	,	PUNCT
gujaf-105	333	24	afintinni	afintinni	PROPN
gujaf-105	333	25	,	,	PUNCT
gujaf-105	333	26	o.i	o.i	PROPN
gujaf-105	333	27	.	.	PROPN
gujaf-105	333	28	,	,	PUNCT
gujaf-105	333	29	&	&	CCONJ
gujaf-105	333	30	ogundayo	ogundayo	PROPN
gujaf-105	333	31	,	,	PUNCT
gujaf-105	333	32	g.o	g.o	PROPN
gujaf-105	333	33	.	.	PROPN
gujaf-105	334	1	(	(	PUNCT
gujaf-105	334	2	2016	2016	NUM
gujaf-105	334	3	)	)	PUNCT
gujaf-105	334	4	.	.	PUNCT
gujaf-105	335	1	taxation	taxation	NOUN
gujaf-105	335	2	revenue	revenue	NOUN
gujaf-105	335	3	and	and	CCONJ
gujaf-105	335	4	economic	economic	ADJ
gujaf-105	335	5	growth	growth	NOUN
gujaf-105	335	6	in	in	ADP
gujaf-105	335	7	africa	africa	PROPN
gujaf-105	335	8	,	,	PUNCT
gujaf-105	335	9	journal	journal	NOUN
gujaf-105	335	10	of	of	ADP
gujaf-105	335	11	accounting	accounting	NOUN
gujaf-105	335	12	and	and	CCONJ
gujaf-105	335	13	taxation	taxation	NOUN
gujaf-105	335	14	,	,	PUNCT
gujaf-105	335	15	9(2	9(2	NUM
gujaf-105	335	16	)	)	PUNCT
gujaf-105	335	17	,	,	PUNCT
gujaf-105	335	18	11	11	NUM
gujaf-105	335	19	-	-	SYM
gujaf-105	335	20	22	22	NUM
gujaf-105	335	21	.	.	PUNCT
gujaf-105	336	1	ugwunta	ugwunta	PROPN
gujaf-105	336	2	,	,	PUNCT
gujaf-105	336	3	o.	o.	PROPN
gujaf-105	336	4	d.	d.	PROPN
gujaf-105	336	5	,	,	PUNCT
gujaf-105	336	6	&	&	CCONJ
gujaf-105	336	7	ugwuanyi	ugwuanyi	PROPN
gujaf-105	336	8	,	,	PUNCT
gujaf-105	336	9	u.	u.	PROPN
gujaf-105	336	10	b.	b.	PROPN
gujaf-105	336	11	(	(	PUNCT
gujaf-105	336	12	2015	2015	NUM
gujaf-105	336	13	)	)	PUNCT
gujaf-105	336	14	.	.	PUNCT
gujaf-105	337	1	effect	effect	NOUN
gujaf-105	337	2	of	of	ADP
gujaf-105	337	3	distortionary	distortionary	ADJ
gujaf-105	337	4	and	and	CCONJ
gujaf-105	337	5	non	non	ADJ
gujaf-105	337	6	-	-	ADJ
gujaf-105	337	7	distortionary	distortionary	ADJ
gujaf-105	337	8	taxes	taxis	NOUN
gujaf-105	337	9	on	on	ADP
gujaf-105	337	10	economic	economic	ADJ
gujaf-105	337	11	growth	growth	NOUN
gujaf-105	337	12	:	:	PUNCT
gujaf-105	337	13	evidence	evidence	NOUN
gujaf-105	337	14	from	from	ADP
gujaf-105	337	15	sub	sub	ADJ
gujaf-105	337	16	-	-	ADJ
gujaf-105	337	17	saharan	saharan	ADJ
gujaf-105	337	18	african	african	ADJ
gujaf-105	337	19	countries	country	NOUN
gujaf-105	337	20	.	.	PUNCT
gujaf-105	338	1	journal	journal	NOUN
gujaf-105	338	2	of	of	ADP
gujaf-105	338	3	accounting	accounting	NOUN
gujaf-105	338	4	and	and	CCONJ
gujaf-105	338	5	taxation	taxation	NOUN
gujaf-105	338	6	,	,	PUNCT
gujaf-105	338	7	6(7	6(7	NUM
gujaf-105	338	8	)	)	PUNCT
gujaf-105	338	9	,	,	PUNCT
gujaf-105	338	10	106–112	106–112	NUM
gujaf-105	338	11	.	.	PUNCT
gujaf-105	339	1	yakovlev	yakovlev	PROPN
gujaf-105	339	2	,	,	PUNCT
gujaf-105	339	3	p.	p.	NOUN
gujaf-105	339	4	a.	a.	NOUN
gujaf-105	340	1	(	(	PUNCT
gujaf-105	340	2	2014	2014	NUM
gujaf-105	340	3	)	)	PUNCT
gujaf-105	340	4	.	.	PUNCT
gujaf-105	341	1	state	state	NOUN
gujaf-105	341	2	economic	economic	ADJ
gujaf-105	341	3	prosperity	prosperity	NOUN
gujaf-105	341	4	and	and	CCONJ
gujaf-105	341	5	taxation	taxation	NOUN
gujaf-105	341	6	,	,	PUNCT
gujaf-105	341	7	mercatus	mercatus	PROPN
gujaf-105	341	8	center	center	PROPN
gujaf-105	341	9	george	george	PROPN
gujaf-105	341	10	manson	manson	PROPN
gujaf-105	341	11	university	university	PROPN
gujaf-105	341	12	working	working	PROPN
gujaf-105	341	13	paper	paper	NOUN
gujaf-105	341	14	1(2	1(2	NUM
gujaf-105	341	15	)	)	PUNCT
gujaf-105	341	16	,	,	PUNCT
gujaf-105	341	17	14	14	NUM
gujaf-105	341	18	-	-	SYM
gujaf-105	341	19	19	19	NUM
gujaf-105	341	20	.	.	PUNCT