id	sid	tid	token	lemma	pos
gujaf-116	1	1	i	i	PRON
gujaf-116	1	2	gusau	gusau	PROPN
gujaf-116	1	3	journal	journal	NOUN
gujaf-116	1	4	of	of	ADP
gujaf-116	1	5	accounting	accounting	NOUN
gujaf-116	1	6	and	and	CCONJ
gujaf-116	1	7	finance	finance	NOUN
gujaf-116	1	8	(	(	PUNCT
gujaf-116	1	9	gujaf	gujaf	NOUN
gujaf-116	1	10	)	)	PUNCT
gujaf-116	1	11	vol	vol	NOUN
gujaf-116	1	12	.	.	NOUN
gujaf-116	1	13	3	3	NUM
gujaf-116	1	14	issue	issue	NOUN
gujaf-116	1	15	1	1	NUM
gujaf-116	1	16	,	,	PUNCT
gujaf-116	1	17	april	april	PROPN
gujaf-116	1	18	,	,	PUNCT
gujaf-116	1	19	2022	2022	NUM
gujaf-116	1	20	issn	issn	NOUN
gujaf-116	1	21	:	:	PUNCT
gujaf-116	1	22	2756	2756	NUM
gujaf-116	1	23	-	-	PUNCT
gujaf-116	1	24	665x	665x	NOUN
gujaf-116	1	25	a	a	DET
gujaf-116	1	26	publication	publication	NOUN
gujaf-116	1	27	of	of	ADP
gujaf-116	1	28	department	department	NOUN
gujaf-116	1	29	of	of	ADP
gujaf-116	1	30	accounting	accounting	NOUN
gujaf-116	1	31	and	and	CCONJ
gujaf-116	1	32	finance	finance	NOUN
gujaf-116	1	33	,	,	PUNCT
gujaf-116	1	34	faculty	faculty	NOUN
gujaf-116	1	35	of	of	ADP
gujaf-116	1	36	management	management	NOUN
gujaf-116	1	37	and	and	CCONJ
gujaf-116	1	38	social	social	ADJ
gujaf-116	1	39	sciences	science	NOUN
gujaf-116	1	40	,	,	PUNCT
gujaf-116	1	41	federal	federal	ADJ
gujaf-116	1	42	university	university	NOUN
gujaf-116	1	43	gusau	gusau	NOUN
gujaf-116	1	44	,	,	PUNCT
gujaf-116	1	45	zamfara	zamfara	PROPN
gujaf-116	1	46	state	state	PROPN
gujaf-116	1	47	-nigeria	-nigeria	PROPN
gujaf-116	1	48	ii	ii	PROPN
gujaf-116	1	49	©	©	PROPN
gujaf-116	1	50	department	department	PROPN
gujaf-116	1	51	of	of	ADP
gujaf-116	1	52	accounting	accounting	NOUN
gujaf-116	1	53	and	and	CCONJ
gujaf-116	1	54	finance	finance	NOUN
gujaf-116	1	55	vol	vol	NOUN
gujaf-116	1	56	.	.	PUNCT
gujaf-116	1	57	3	3	NUM
gujaf-116	1	58	issue	issue	NOUN
gujaf-116	1	59	1	1	NUM
gujaf-116	1	60	april	april	PROPN
gujaf-116	1	61	,	,	PUNCT
gujaf-116	1	62	2022	2022	NUM
gujaf-116	1	63	issn	issn	NOUN
gujaf-116	1	64	:	:	PUNCT
gujaf-116	1	65	2756	2756	NUM
gujaf-116	1	66	-	-	PUNCT
gujaf-116	1	67	665x	665x	NOUN
gujaf-116	1	68	a	a	DET
gujaf-116	1	69	publication	publication	NOUN
gujaf-116	1	70	of	of	ADP
gujaf-116	1	71	department	department	NOUN
gujaf-116	1	72	of	of	ADP
gujaf-116	1	73	accounting	accounting	NOUN
gujaf-116	1	74	and	and	CCONJ
gujaf-116	1	75	finance	finance	NOUN
gujaf-116	1	76	,	,	PUNCT
gujaf-116	1	77	faculty	faculty	NOUN
gujaf-116	1	78	of	of	ADP
gujaf-116	1	79	management	management	NOUN
gujaf-116	1	80	and	and	CCONJ
gujaf-116	1	81	social	social	ADJ
gujaf-116	1	82	sciences	science	NOUN
gujaf-116	1	83	,	,	PUNCT
gujaf-116	1	84	federal	federal	ADJ
gujaf-116	1	85	university	university	NOUN
gujaf-116	1	86	gusau	gusau	NOUN
gujaf-116	1	87	,	,	PUNCT
gujaf-116	1	88	zamfara	zamfara	PROPN
gujaf-116	1	89	state	state	NOUN
gujaf-116	1	90	-nigeria	-nigeria	PROPN
gujaf-116	1	91	all	all	DET
gujaf-116	1	92	rights	right	NOUN
gujaf-116	1	93	reserved	reserve	VERB
gujaf-116	1	94	except	except	SCONJ
gujaf-116	1	95	for	for	ADP
gujaf-116	1	96	academic	academic	ADJ
gujaf-116	1	97	purposes	purpose	NOUN
gujaf-116	1	98	no	no	DET
gujaf-116	1	99	part	part	NOUN
gujaf-116	1	100	or	or	CCONJ
gujaf-116	1	101	whole	whole	NOUN
gujaf-116	1	102	of	of	ADP
gujaf-116	1	103	this	this	DET
gujaf-116	1	104	publication	publication	NOUN
gujaf-116	1	105	is	be	AUX
gujaf-116	1	106	allowed	allow	VERB
gujaf-116	1	107	to	to	PART
gujaf-116	1	108	be	be	AUX
gujaf-116	1	109	reproduced	reproduce	VERB
gujaf-116	1	110	,	,	PUNCT
gujaf-116	1	111	stored	store	VERB
gujaf-116	1	112	in	in	ADP
gujaf-116	1	113	a	a	DET
gujaf-116	1	114	retrieval	retrieval	NOUN
gujaf-116	1	115	system	system	NOUN
gujaf-116	1	116	or	or	CCONJ
gujaf-116	1	117	transmitted	transmit	VERB
gujaf-116	1	118	in	in	ADP
gujaf-116	1	119	any	any	DET
gujaf-116	1	120	form	form	NOUN
gujaf-116	1	121	or	or	CCONJ
gujaf-116	1	122	by	by	ADP
gujaf-116	1	123	any	any	DET
gujaf-116	1	124	means	mean	NOUN
gujaf-116	1	125	be	be	AUX
gujaf-116	1	126	it	it	PRON
gujaf-116	1	127	mechanical	mechanical	ADJ
gujaf-116	1	128	,	,	PUNCT
gujaf-116	1	129	electrical	electrical	ADJ
gujaf-116	1	130	,	,	PUNCT
gujaf-116	1	131	photocopying	photocopying	NOUN
gujaf-116	1	132	,	,	PUNCT
gujaf-116	1	133	recording	recording	NOUN
gujaf-116	1	134	or	or	CCONJ
gujaf-116	1	135	otherwise	otherwise	ADV
gujaf-116	1	136	,	,	PUNCT
gujaf-116	1	137	without	without	ADP
gujaf-116	1	138	prior	prior	ADJ
gujaf-116	1	139	permission	permission	NOUN
gujaf-116	1	140	of	of	ADP
gujaf-116	1	141	the	the	DET
gujaf-116	1	142	copyright	copyright	NOUN
gujaf-116	1	143	owner	owner	NOUN
gujaf-116	1	144	.	.	PUNCT
gujaf-116	2	1	published	publish	VERB
gujaf-116	2	2	and	and	CCONJ
gujaf-116	2	3	printed	print	VERB
gujaf-116	2	4	by	by	ADP
gujaf-116	2	5	:	:	PUNCT
gujaf-116	2	6	ahmadu	ahmadu	PROPN
gujaf-116	2	7	bello	bello	PROPN
gujaf-116	2	8	university	university	PROPN
gujaf-116	2	9	press	press	NOUN
gujaf-116	2	10	limited	limit	VERB
gujaf-116	2	11	,	,	PUNCT
gujaf-116	2	12	zaria	zaria	PROPN
gujaf-116	2	13	kaduna	kaduna	PROPN
gujaf-116	2	14	state	state	PROPN
gujaf-116	2	15	,	,	PUNCT
gujaf-116	2	16	nigeria	nigeria	PROPN
gujaf-116	2	17	.	.	PUNCT
gujaf-116	3	1	tel	tel	ADP
gujaf-116	3	2	:	:	PUNCT
gujaf-116	3	3	08065949711	08065949711	NUM
gujaf-116	3	4	,	,	PUNCT
gujaf-116	3	5	069	069	NUM
gujaf-116	3	6	-	-	SYM
gujaf-116	3	7	879121	879121	NUM
gujaf-116	3	8	e	e	NOUN
gujaf-116	3	9	-	-	NOUN
gujaf-116	3	10	mail	mail	NOUN
gujaf-116	3	11	:	:	PUNCT
gujaf-116	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-116	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-116	4	1	website	website	NOUN
gujaf-116	4	2	:	:	PUNCT
gujaf-116	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-116	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-116	4	5	iii	iii	PROPN
gujaf-116	4	6	editorial	editorial	PROPN
gujaf-116	4	7	board	board	NOUN
gujaf-116	4	8	editor	editor	NOUN
gujaf-116	4	9	-	-	PUNCT
gujaf-116	4	10	in	in	ADP
gujaf-116	4	11	-	-	PUNCT
gujaf-116	4	12	chief	chief	NOUN
gujaf-116	4	13	:	:	PUNCT
gujaf-116	4	14	prof	prof	PROPN
gujaf-116	4	15	.	.	PUNCT
gujaf-116	4	16	shehu	shehu	PROPN
gujaf-116	4	17	usman	usman	PROPN
gujaf-116	4	18	hassan	hassan	PROPN
gujaf-116	4	19	department	department	PROPN
gujaf-116	4	20	of	of	ADP
gujaf-116	4	21	accounting	accounting	PROPN
gujaf-116	4	22	,	,	PUNCT
gujaf-116	4	23	federal	federal	ADJ
gujaf-116	4	24	university	university	PROPN
gujaf-116	4	25	of	of	ADP
gujaf-116	4	26	kashere	kashere	PROPN
gujaf-116	4	27	,	,	PUNCT
gujaf-116	4	28	gombe	gombe	ADJ
gujaf-116	4	29	state	state	NOUN
gujaf-116	4	30	.	.	PUNCT
gujaf-116	5	1	associate	associate	NOUN
gujaf-116	5	2	editor	editor	NOUN
gujaf-116	5	3	:	:	PUNCT
gujaf-116	5	4	dr	dr	PROPN
gujaf-116	5	5	.	.	PROPN
gujaf-116	5	6	muhammad	muhammad	PROPN
gujaf-116	5	7	mustapha	mustapha	PROPN
gujaf-116	5	8	bagudo	bagudo	PROPN
gujaf-116	5	9	department	department	PROPN
gujaf-116	5	10	of	of	ADP
gujaf-116	5	11	accounting	accounting	PROPN
gujaf-116	5	12	,	,	PUNCT
gujaf-116	5	13	ahmadu	ahmadu	PROPN
gujaf-116	5	14	bello	bello	PROPN
gujaf-116	5	15	university	university	PROPN
gujaf-116	5	16	zaria	zaria	PROPN
gujaf-116	5	17	,	,	PUNCT
gujaf-116	5	18	kaduna	kaduna	PROPN
gujaf-116	5	19	state	state	PROPN
gujaf-116	5	20	.	.	PUNCT
gujaf-116	6	1	managing	manage	VERB
gujaf-116	6	2	editor	editor	NOUN
gujaf-116	6	3	:	:	PUNCT
gujaf-116	6	4	umar	umar	PROPN
gujaf-116	6	5	farouk	farouk	PROPN
gujaf-116	6	6	abdulkarim	abdulkarim	PROPN
gujaf-116	6	7	department	department	PROPN
gujaf-116	6	8	of	of	ADP
gujaf-116	6	9	accounting	accounting	NOUN
gujaf-116	6	10	and	and	CCONJ
gujaf-116	6	11	finance	finance	NOUN
gujaf-116	6	12	,	,	PUNCT
gujaf-116	6	13	federal	federal	ADJ
gujaf-116	6	14	university	university	NOUN
gujaf-116	6	15	gusau	gusau	PROPN
gujaf-116	6	16	,	,	PUNCT
gujaf-116	6	17	zamfara	zamfara	PROPN
gujaf-116	6	18	state	state	PROPN
gujaf-116	6	19	.	.	PUNCT
gujaf-116	7	1	editorial	editorial	PROPN
gujaf-116	7	2	board	board	NOUN
gujaf-116	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-116	7	4	modu	modu	PROPN
gujaf-116	7	5	kumshe	kumshe	PROPN
gujaf-116	7	6	department	department	PROPN
gujaf-116	7	7	of	of	ADP
gujaf-116	7	8	accounting	accounting	PROPN
gujaf-116	7	9	,	,	PUNCT
gujaf-116	7	10	university	university	NOUN
gujaf-116	7	11	of	of	ADP
gujaf-116	7	12	maiduguri	maiduguri	PROPN
gujaf-116	7	13	,	,	PUNCT
gujaf-116	7	14	borno	borno	PROPN
gujaf-116	7	15	state	state	PROPN
gujaf-116	7	16	.	.	PUNCT
gujaf-116	8	1	prof	prof	PROPN
gujaf-116	8	2	ugochukwu	ugochukwu	PROPN
gujaf-116	8	3	c.	c.	PROPN
gujaf-116	8	4	nzewi	nzewi	VERB
gujaf-116	8	5	department	department	PROPN
gujaf-116	8	6	of	of	ADP
gujaf-116	8	7	accounting	accounting	PROPN
gujaf-116	8	8	,	,	PUNCT
gujaf-116	8	9	paul	paul	PROPN
gujaf-116	8	10	university	university	PROPN
gujaf-116	8	11	awka	awka	NOUN
gujaf-116	8	12	,	,	PUNCT
gujaf-116	8	13	anambra	anambra	PROPN
gujaf-116	8	14	state	state	PROPN
gujaf-116	8	15	.	.	PUNCT
gujaf-116	9	1	prof	prof	PROPN
gujaf-116	9	2	kabir	kabir	PROPN
gujaf-116	9	3	tahir	tahir	PROPN
gujaf-116	9	4	hamid	hamid	PROPN
gujaf-116	9	5	department	department	PROPN
gujaf-116	9	6	of	of	ADP
gujaf-116	9	7	accounting	accounting	PROPN
gujaf-116	9	8	,	,	PUNCT
gujaf-116	9	9	bayero	bayero	PROPN
gujaf-116	9	10	university	university	PROPN
gujaf-116	9	11	,	,	PUNCT
gujaf-116	9	12	kano	kano	PROPN
gujaf-116	9	13	,	,	PUNCT
gujaf-116	9	14	kano	kano	PROPN
gujaf-116	9	15	state	state	PROPN
gujaf-116	9	16	.	.	PUNCT
gujaf-116	10	1	prof	prof	PROPN
gujaf-116	10	2	.	.	PUNCT
gujaf-116	11	1	ekoja	ekoja	PROPN
gujaf-116	11	2	b.	b.	PROPN
gujaf-116	11	3	ekoja	ekoja	PROPN
gujaf-116	11	4	department	department	PROPN
gujaf-116	11	5	of	of	ADP
gujaf-116	11	6	accounting	accounting	PROPN
gujaf-116	11	7	,	,	PUNCT
gujaf-116	11	8	university	university	PROPN
gujaf-116	11	9	of	of	ADP
gujaf-116	11	10	jos	jos	PROPN
gujaf-116	11	11	.	.	PROPN
gujaf-116	11	12	prof	prof	PROPN
gujaf-116	11	13	.	.	PUNCT
gujaf-116	12	1	clifford	clifford	PROPN
gujaf-116	12	2	ofurum	ofurum	PROPN
gujaf-116	12	3	department	department	PROPN
gujaf-116	12	4	of	of	ADP
gujaf-116	12	5	accounting	accounting	PROPN
gujaf-116	12	6	,	,	PUNCT
gujaf-116	12	7	university	university	NOUN
gujaf-116	12	8	of	of	ADP
gujaf-116	12	9	portharcourt	portharcourt	PROPN
gujaf-116	12	10	,	,	PUNCT
gujaf-116	12	11	rivers	river	NOUN
gujaf-116	12	12	state	state	PROPN
gujaf-116	12	13	.	.	PUNCT
gujaf-116	13	1	prof	prof	PROPN
gujaf-116	13	2	.	.	PUNCT
gujaf-116	14	1	ahmad	ahmad	PROPN
gujaf-116	14	2	bello	bello	PROPN
gujaf-116	14	3	dogarawa	dogarawa	PROPN
gujaf-116	14	4	department	department	PROPN
gujaf-116	14	5	of	of	ADP
gujaf-116	14	6	accounting	accounting	NOUN
gujaf-116	14	7	,	,	PUNCT
gujaf-116	14	8	ahmadu	ahmadu	PROPN
gujaf-116	14	9	bello	bello	PROPN
gujaf-116	14	10	university	university	PROPN
gujaf-116	14	11	zaria	zaria	PROPN
gujaf-116	14	12	.	.	PUNCT
gujaf-116	15	1	prof	prof	PROPN
gujaf-116	15	2	.	.	PUNCT
gujaf-116	16	1	yusuf	yusuf	PROPN
gujaf-116	16	2	.	.	PUNCT
gujaf-116	17	1	b.	b.	PROPN
gujaf-116	17	2	rahman	rahman	PROPN
gujaf-116	17	3	department	department	PROPN
gujaf-116	17	4	of	of	ADP
gujaf-116	17	5	accounting	accounting	PROPN
gujaf-116	17	6	,	,	PUNCT
gujaf-116	17	7	lagos	lagos	NOUN
gujaf-116	17	8	state	state	PROPN
gujaf-116	17	9	university	university	PROPN
gujaf-116	17	10	,	,	PUNCT
gujaf-116	17	11	lagos	lagos	NOUN
gujaf-116	17	12	state	state	NOUN
gujaf-116	17	13	.	.	PUNCT
gujaf-116	18	1	prof	prof	PROPN
gujaf-116	18	2	.	.	PUNCT
gujaf-116	19	1	suleiman	suleiman	PROPN
gujaf-116	19	2	a.	a.	PROPN
gujaf-116	19	3	s.	s.	PROPN
gujaf-116	19	4	aruwa	aruwa	PROPN
gujaf-116	19	5	department	department	PROPN
gujaf-116	19	6	of	of	ADP
gujaf-116	19	7	accounting	accounting	PROPN
gujaf-116	19	8	,	,	PUNCT
gujaf-116	19	9	nasarawa	nasarawa	PROPN
gujaf-116	19	10	state	state	PROPN
gujaf-116	19	11	university	university	PROPN
gujaf-116	19	12	,	,	PUNCT
gujaf-116	19	13	keffi	keffi	PROPN
gujaf-116	19	14	,	,	PUNCT
gujaf-116	19	15	nasarawa	nasarawa	PROPN
gujaf-116	19	16	state	state	PROPN
gujaf-116	19	17	.	.	PUNCT
gujaf-116	20	1	prof	prof	PROPN
gujaf-116	20	2	.	.	PUNCT
gujaf-116	21	1	muhammad	muhammad	PROPN
gujaf-116	21	2	junaidu	junaidu	PROPN
gujaf-116	21	3	kurawa	kurawa	PROPN
gujaf-116	21	4	department	department	PROPN
gujaf-116	21	5	of	of	ADP
gujaf-116	21	6	accounting	accounting	PROPN
gujaf-116	21	7	,	,	PUNCT
gujaf-116	21	8	bayero	bayero	PROPN
gujaf-116	21	9	university	university	PROPN
gujaf-116	21	10	kano	kano	PROPN
gujaf-116	21	11	,	,	PUNCT
gujaf-116	21	12	kano	kano	PROPN
gujaf-116	21	13	state	state	PROPN
gujaf-116	21	14	.	.	PUNCT
gujaf-116	22	1	prof	prof	PROPN
gujaf-116	22	2	.	.	PUNCT
gujaf-116	23	1	muhammad	muhammad	PROPN
gujaf-116	23	2	habibu	habibu	ADJ
gujaf-116	23	3	sabari	sabari	PROPN
gujaf-116	23	4	department	department	PROPN
gujaf-116	23	5	of	of	ADP
gujaf-116	23	6	accounting	accounting	NOUN
gujaf-116	23	7	,	,	PUNCT
gujaf-116	23	8	ahmadu	ahmadu	PROPN
gujaf-116	23	9	bello	bello	PROPN
gujaf-116	23	10	university	university	PROPN
gujaf-116	23	11	,	,	PUNCT
gujaf-116	23	12	zaria	zaria	PROPN
gujaf-116	23	13	.	.	PUNCT
gujaf-116	24	1	iv	iv	NUM
gujaf-116	24	2	prof	prof	PROPN
gujaf-116	24	3	.	.	PUNCT
gujaf-116	25	1	okpanachi	okpanachi	PROPN
gujaf-116	25	2	joshua	joshua	PROPN
gujaf-116	25	3	department	department	PROPN
gujaf-116	25	4	of	of	ADP
gujaf-116	25	5	accounting	accounting	NOUN
gujaf-116	25	6	and	and	CCONJ
gujaf-116	25	7	management	management	NOUN
gujaf-116	25	8	,	,	PUNCT
gujaf-116	25	9	nigerian	nigerian	ADJ
gujaf-116	25	10	defence	defence	PROPN
gujaf-116	25	11	academy	academy	PROPN
gujaf-116	25	12	,	,	PUNCT
gujaf-116	25	13	kaduna	kaduna	PROPN
gujaf-116	25	14	.	.	PROPN
gujaf-116	25	15	prof	prof	PROPN
gujaf-116	25	16	.	.	PUNCT
gujaf-116	26	1	hassan	hassan	PROPN
gujaf-116	26	2	ibrahim	ibrahim	PROPN
gujaf-116	26	3	department	department	PROPN
gujaf-116	26	4	of	of	ADP
gujaf-116	26	5	accounting	accounting	PROPN
gujaf-116	26	6	,	,	PUNCT
gujaf-116	26	7	ibb	ibb	NOUN
gujaf-116	26	8	university	university	NOUN
gujaf-116	26	9	,	,	PUNCT
gujaf-116	26	10	lapai	lapai	NOUN
gujaf-116	26	11	,	,	PUNCT
gujaf-116	26	12	niger	niger	NOUN
gujaf-116	26	13	state	state	NOUN
gujaf-116	26	14	.	.	PUNCT
gujaf-116	27	1	prof	prof	PROPN
gujaf-116	27	2	.	.	PUNCT
gujaf-116	28	1	ifeoma	ifeoma	PROPN
gujaf-116	28	2	mary	mary	PROPN
gujaf-116	28	3	okwo	okwo	PROPN
gujaf-116	28	4	department	department	PROPN
gujaf-116	28	5	of	of	ADP
gujaf-116	28	6	accounting	accounting	PROPN
gujaf-116	28	7	,	,	PUNCT
gujaf-116	28	8	enugu	enugu	PROPN
gujaf-116	28	9	state	state	PROPN
gujaf-116	28	10	university	university	PROPN
gujaf-116	28	11	of	of	ADP
gujaf-116	28	12	science	science	NOUN
gujaf-116	28	13	and	and	CCONJ
gujaf-116	28	14	technology	technology	NOUN
gujaf-116	28	15	,	,	PUNCT
gujaf-116	28	16	enugu	enugu	PROPN
gujaf-116	28	17	state	state	PROPN
gujaf-116	28	18	.	.	PUNCT
gujaf-116	29	1	prof	prof	PROPN
gujaf-116	29	2	.	.	PROPN
gujaf-116	30	1	aminu	aminu	PROPN
gujaf-116	30	2	isah	isah	PROPN
gujaf-116	30	3	department	department	PROPN
gujaf-116	30	4	of	of	ADP
gujaf-116	30	5	accounting	accounting	PROPN
gujaf-116	30	6	,	,	PUNCT
gujaf-116	30	7	bayero	bayero	PROPN
gujaf-116	30	8	university	university	PROPN
gujaf-116	30	9	,	,	PUNCT
gujaf-116	30	10	kano	kano	PROPN
gujaf-116	30	11	,	,	PUNCT
gujaf-116	30	12	kano	kano	PROPN
gujaf-116	30	13	state	state	PROPN
gujaf-116	30	14	.	.	PUNCT
gujaf-116	31	1	prof	prof	PROPN
gujaf-116	31	2	.	.	PUNCT
gujaf-116	32	1	ahmadu	ahmadu	PROPN
gujaf-116	32	2	bello	bello	PROPN
gujaf-116	32	3	department	department	PROPN
gujaf-116	32	4	of	of	ADP
gujaf-116	32	5	accounting	accounting	NOUN
gujaf-116	32	6	,	,	PUNCT
gujaf-116	32	7	ahmadu	ahmadu	PROPN
gujaf-116	32	8	bello	bello	PROPN
gujaf-116	32	9	university	university	PROPN
gujaf-116	32	10	,	,	PUNCT
gujaf-116	32	11	zaria	zaria	PROPN
gujaf-116	32	12	.	.	PUNCT
gujaf-116	33	1	prof	prof	PROPN
gujaf-116	33	2	.	.	PUNCT
gujaf-116	34	1	musa	musa	PROPN
gujaf-116	34	2	yelwa	yelwa	PROPN
gujaf-116	34	3	abubakar	abubakar	PROPN
gujaf-116	34	4	department	department	PROPN
gujaf-116	34	5	of	of	ADP
gujaf-116	34	6	accounting	accounting	PROPN
gujaf-116	34	7	,	,	PUNCT
gujaf-116	34	8	usmanu	usmanu	PROPN
gujaf-116	34	9	danfodiyo	danfodiyo	PROPN
gujaf-116	34	10	university	university	PROPN
gujaf-116	34	11	,	,	PUNCT
gujaf-116	34	12	sokoto	sokoto	PROPN
gujaf-116	34	13	state	state	PROPN
gujaf-116	34	14	.	.	PUNCT
gujaf-116	35	1	dr	dr	PROPN
gujaf-116	35	2	.	.	PROPN
gujaf-116	35	3	salisu	salisu	PROPN
gujaf-116	35	4	abubakar	abubakar	PROPN
gujaf-116	35	5	department	department	PROPN
gujaf-116	35	6	of	of	ADP
gujaf-116	35	7	accounting	accounting	NOUN
gujaf-116	35	8	,	,	PUNCT
gujaf-116	35	9	ahmadu	ahmadu	PROPN
gujaf-116	35	10	bello	bello	PROPN
gujaf-116	35	11	university	university	PROPN
gujaf-116	35	12	zaria	zaria	PROPN
gujaf-116	35	13	,	,	PUNCT
gujaf-116	35	14	kaduna	kaduna	PROPN
gujaf-116	35	15	state	state	PROPN
gujaf-116	35	16	.	.	PUNCT
gujaf-116	36	1	dr	dr	PROPN
gujaf-116	36	2	.	.	PROPN
gujaf-116	36	3	isaq	isaq	PROPN
gujaf-116	36	4	alhaji	alhaji	PROPN
gujaf-116	36	5	samaila	samaila	PROPN
gujaf-116	36	6	department	department	PROPN
gujaf-116	36	7	of	of	ADP
gujaf-116	36	8	accounting	accounting	PROPN
gujaf-116	36	9	,	,	PUNCT
gujaf-116	36	10	bayero	bayero	PROPN
gujaf-116	36	11	university	university	NOUN
gujaf-116	36	12	,	,	PUNCT
gujaf-116	36	13	kano	kano	PROPN
gujaf-116	36	14	state	state	PROPN
gujaf-116	36	15	.	.	PUNCT
gujaf-116	37	1	dr	dr	PROPN
gujaf-116	37	2	.	.	PROPN
gujaf-116	37	3	fatima	fatima	PROPN
gujaf-116	37	4	alfa	alfa	PROPN
gujaf-116	37	5	department	department	PROPN
gujaf-116	37	6	of	of	ADP
gujaf-116	37	7	accounting	accounting	PROPN
gujaf-116	37	8	,	,	PUNCT
gujaf-116	37	9	university	university	NOUN
gujaf-116	37	10	of	of	ADP
gujaf-116	37	11	maiduguri	maiduguri	PROPN
gujaf-116	37	12	,	,	PUNCT
gujaf-116	37	13	borno	borno	PROPN
gujaf-116	37	14	state	state	PROPN
gujaf-116	37	15	.	.	PUNCT
gujaf-116	38	1	dr	dr	PROPN
gujaf-116	38	2	.	.	PROPN
gujaf-116	38	3	sunusi	sunusi	PROPN
gujaf-116	38	4	sa'ad	sa'ad	PROPN
gujaf-116	38	5	ahmad	ahmad	PROPN
gujaf-116	38	6	department	department	PROPN
gujaf-116	38	7	of	of	ADP
gujaf-116	38	8	accounting	accounting	PROPN
gujaf-116	38	9	,	,	PUNCT
gujaf-116	38	10	federal	federal	ADJ
gujaf-116	38	11	university	university	NOUN
gujaf-116	38	12	dutse	dutse	NOUN
gujaf-116	38	13	,	,	PUNCT
gujaf-116	38	14	jigawa	jigawa	PROPN
gujaf-116	38	15	state	state	PROPN
gujaf-116	38	16	.	.	PUNCT
gujaf-116	39	1	dr	dr	PROPN
gujaf-116	39	2	.	.	PROPN
gujaf-116	39	3	nasiru	nasiru	PROPN
gujaf-116	39	4	a.	a.	PROPN
gujaf-116	39	5	ka’oje	ka’oje	PROPN
gujaf-116	39	6	department	department	PROPN
gujaf-116	39	7	of	of	ADP
gujaf-116	39	8	accounting	accounting	PROPN
gujaf-116	39	9	,	,	PUNCT
gujaf-116	39	10	usmanu	usmanu	PROPN
gujaf-116	39	11	danfodiyo	danfodiyo	PROPN
gujaf-116	39	12	university	university	PROPN
gujaf-116	39	13	sokoto	sokoto	PROPN
gujaf-116	39	14	state	state	PROPN
gujaf-116	39	15	.	.	PUNCT
gujaf-116	40	1	dr	dr	PROPN
gujaf-116	40	2	.	.	PROPN
gujaf-116	40	3	aminu	aminu	PROPN
gujaf-116	40	4	abdullahi	abdullahi	PROPN
gujaf-116	40	5	department	department	PROPN
gujaf-116	40	6	of	of	ADP
gujaf-116	40	7	accounting	accounting	PROPN
gujaf-116	40	8	,	,	PUNCT
gujaf-116	40	9	usmanu	usmanu	PROPN
gujaf-116	40	10	danfodiyo	danfodiyo	PROPN
gujaf-116	40	11	university	university	PROPN
gujaf-116	40	12	sokoto	sokoto	PROPN
gujaf-116	40	13	,	,	PUNCT
gujaf-116	40	14	state	state	PROPN
gujaf-116	40	15	.	.	PUNCT
gujaf-116	41	1	dr	dr	PROPN
gujaf-116	41	2	.	.	PROPN
gujaf-116	41	3	onipe	onipe	PROPN
gujaf-116	41	4	adebenege	adebenege	PROPN
gujaf-116	41	5	yahaya	yahaya	PROPN
gujaf-116	41	6	department	department	PROPN
gujaf-116	41	7	of	of	ADP
gujaf-116	41	8	accounting	accounting	PROPN
gujaf-116	41	9	,	,	PUNCT
gujaf-116	41	10	nigerian	nigerian	ADJ
gujaf-116	41	11	defence	defence	PROPN
gujaf-116	41	12	academy	academy	PROPN
gujaf-116	41	13	,	,	PUNCT
gujaf-116	41	14	kaduna	kaduna	PROPN
gujaf-116	41	15	state	state	PROPN
gujaf-116	41	16	.	.	PUNCT
gujaf-116	42	1	dr	dr	PROPN
gujaf-116	42	2	.	.	PROPN
gujaf-116	42	3	saidu	saidu	PROPN
gujaf-116	42	4	adamu	adamu	PROPN
gujaf-116	42	5	department	department	PROPN
gujaf-116	42	6	of	of	ADP
gujaf-116	42	7	accounting	accounting	PROPN
gujaf-116	42	8	,	,	PUNCT
gujaf-116	42	9	federal	federal	ADJ
gujaf-116	42	10	university	university	PROPN
gujaf-116	42	11	of	of	ADP
gujaf-116	42	12	kashere	kashere	PROPN
gujaf-116	42	13	,	,	PUNCT
gujaf-116	42	14	gombe	gombe	ADJ
gujaf-116	42	15	state	state	NOUN
gujaf-116	42	16	.	.	PUNCT
gujaf-116	43	1	dr	dr	PROPN
gujaf-116	43	2	.	.	PROPN
gujaf-116	43	3	nasiru	nasiru	PROPN
gujaf-116	43	4	yunusa	yunusa	PROPN
gujaf-116	43	5	department	department	PROPN
gujaf-116	43	6	of	of	ADP
gujaf-116	43	7	accounting	accounting	NOUN
gujaf-116	43	8	,	,	PUNCT
gujaf-116	43	9	ahmadu	ahmadu	PROPN
gujaf-116	43	10	bello	bello	PROPN
gujaf-116	43	11	university	university	PROPN
gujaf-116	43	12	zaria	zaria	PROPN
gujaf-116	43	13	.	.	PUNCT
gujaf-116	44	1	dr	dr	PROPN
gujaf-116	44	2	.	.	PROPN
gujaf-116	44	3	aisha	aisha	PROPN
gujaf-116	44	4	nuhu	nuhu	PROPN
gujaf-116	44	5	muhammad	muhammad	PROPN
gujaf-116	44	6	department	department	PROPN
gujaf-116	44	7	of	of	ADP
gujaf-116	44	8	accounting	accounting	PROPN
gujaf-116	44	9	,	,	PUNCT
gujaf-116	44	10	ahmadu	ahmadu	PROPN
gujaf-116	44	11	bello	bello	PROPN
gujaf-116	44	12	university	university	PROPN
gujaf-116	44	13	zaria	zaria	PROPN
gujaf-116	44	14	.	.	PUNCT
gujaf-116	45	1	dr	dr	PROPN
gujaf-116	45	2	.	.	PROPN
gujaf-116	45	3	lawal	lawal	PROPN
gujaf-116	45	4	muhammad	muhammad	PROPN
gujaf-116	45	5	department	department	PROPN
gujaf-116	45	6	of	of	ADP
gujaf-116	45	7	accounting	accounting	PROPN
gujaf-116	45	8	,	,	PUNCT
gujaf-116	45	9	ahmadu	ahmadu	PROPN
gujaf-116	45	10	bello	bello	PROPN
gujaf-116	45	11	university	university	PROPN
gujaf-116	45	12	zaria	zaria	PROPN
gujaf-116	45	13	.	.	PROPN
gujaf-116	46	1	v	v	PROPN
gujaf-116	46	2	dr	dr	PROPN
gujaf-116	46	3	.	.	PROPN
gujaf-116	46	4	farouk	farouk	PROPN
gujaf-116	46	5	adeza	adeza	PROPN
gujaf-116	46	6	school	school	NOUN
gujaf-116	46	7	of	of	ADP
gujaf-116	46	8	business	business	NOUN
gujaf-116	46	9	and	and	CCONJ
gujaf-116	46	10	entrepreneurship	entrepreneurship	NOUN
gujaf-116	46	11	,	,	PUNCT
gujaf-116	46	12	american	american	PROPN
gujaf-116	46	13	university	university	PROPN
gujaf-116	46	14	of	of	ADP
gujaf-116	46	15	nigeria	nigeria	PROPN
gujaf-116	46	16	,	,	PUNCT
gujaf-116	46	17	yola	yola	PROPN
gujaf-116	46	18	.	.	PUNCT
gujaf-116	47	1	dr	dr	PROPN
gujaf-116	47	2	.	.	PROPN
gujaf-116	47	3	bashir	bashir	PROPN
gujaf-116	47	4	umar	umar	PROPN
gujaf-116	47	5	farouk	farouk	PROPN
gujaf-116	47	6	department	department	PROPN
gujaf-116	47	7	of	of	ADP
gujaf-116	47	8	economics	economic	NOUN
gujaf-116	47	9	,	,	PUNCT
gujaf-116	47	10	federal	federal	ADJ
gujaf-116	47	11	university	university	NOUN
gujaf-116	47	12	gusau	gusau	PROPN
gujaf-116	47	13	,	,	PUNCT
gujaf-116	47	14	zamfara	zamfara	PROPN
gujaf-116	47	15	state	state	PROPN
gujaf-116	47	16	.	.	PUNCT
gujaf-116	48	1	dr	dr	PROPN
gujaf-116	48	2	emmanuel	emmanuel	PROPN
gujaf-116	48	3	omokhuale	omokhuale	PROPN
gujaf-116	48	4	department	department	PROPN
gujaf-116	48	5	of	of	ADP
gujaf-116	48	6	mathematics	mathematics	PROPN
gujaf-116	48	7	,	,	PUNCT
gujaf-116	48	8	federal	federal	ADJ
gujaf-116	48	9	university	university	NOUN
gujaf-116	48	10	gusau	gusau	NOUN
gujaf-116	48	11	,	,	PUNCT
gujaf-116	48	12	zamfara	zamfara	PROPN
gujaf-116	48	13	.	.	PUNCT
gujaf-116	49	1	state	state	PROPN
gujaf-116	49	2	advisory	advisory	PROPN
gujaf-116	49	3	board	board	NOUN
gujaf-116	49	4	members	members	PROPN
gujaf-116	49	5	prof	prof	PROPN
gujaf-116	49	6	.	.	PUNCT
gujaf-116	50	1	kabiru	kabiru	PROPN
gujaf-116	50	2	isah	isah	PROPN
gujaf-116	50	3	dandago	dandago	PROPN
gujaf-116	50	4	,	,	PUNCT
gujaf-116	50	5	bayero	bayero	PROPN
gujaf-116	50	6	university	university	PROPN
gujaf-116	50	7	kano	kano	PROPN
gujaf-116	50	8	,	,	PUNCT
gujaf-116	50	9	kano	kano	PROPN
gujaf-116	50	10	state	state	PROPN
gujaf-116	50	11	.	.	PUNCT
gujaf-116	51	1	prof	prof	PROPN
gujaf-116	51	2	a	a	DET
gujaf-116	51	3	m	m	NOUN
gujaf-116	51	4	bashir	bashir	NOUN
gujaf-116	51	5	,	,	PUNCT
gujaf-116	51	6	usmanu	usmanu	PROPN
gujaf-116	51	7	danfodiyo	danfodiyo	PROPN
gujaf-116	51	8	university	university	PROPN
gujaf-116	51	9	sokoto	sokoto	PROPN
gujaf-116	51	10	,	,	PUNCT
gujaf-116	51	11	sokoto	sokoto	PROPN
gujaf-116	51	12	state	state	PROPN
gujaf-116	51	13	.	.	PUNCT
gujaf-116	52	1	prof	prof	PROPN
gujaf-116	52	2	.	.	PUNCT
gujaf-116	53	1	muhammad	muhammad	PROPN
gujaf-116	53	2	tanko	tanko	PROPN
gujaf-116	53	3	,	,	PUNCT
gujaf-116	53	4	kaduna	kaduna	PROPN
gujaf-116	53	5	state	state	PROPN
gujaf-116	53	6	university	university	PROPN
gujaf-116	53	7	,	,	PUNCT
gujaf-116	53	8	kaduna	kaduna	PROPN
gujaf-116	53	9	.	.	PROPN
gujaf-116	53	10	prof	prof	PROPN
gujaf-116	53	11	.	.	PUNCT
gujaf-116	53	12	bayero	bayero	PROPN
gujaf-116	54	1	a	a	DET
gujaf-116	54	2	m	m	NOUN
gujaf-116	54	3	sabir	sabir	NOUN
gujaf-116	54	4	,	,	PUNCT
gujaf-116	54	5	usmanu	usmanu	PROPN
gujaf-116	54	6	danfodiyo	danfodiyo	PROPN
gujaf-116	54	7	university	university	PROPN
gujaf-116	54	8	sokoto	sokoto	PROPN
gujaf-116	54	9	,	,	PUNCT
gujaf-116	54	10	sokoto	sokoto	PROPN
gujaf-116	54	11	state	state	PROPN
gujaf-116	54	12	.	.	PUNCT
gujaf-116	55	1	prof	prof	PROPN
gujaf-116	55	2	.	.	PUNCT
gujaf-116	56	1	aliyu	aliyu	PROPN
gujaf-116	56	2	sulaiman	sulaiman	PROPN
gujaf-116	56	3	kantudu	kantudu	PROPN
gujaf-116	56	4	,	,	PUNCT
gujaf-116	56	5	bayero	bayero	PROPN
gujaf-116	56	6	university	university	PROPN
gujaf-116	56	7	kano	kano	PROPN
gujaf-116	56	8	,	,	PUNCT
gujaf-116	56	9	kano	kano	PROPN
gujaf-116	56	10	state	state	PROPN
gujaf-116	56	11	.	.	PUNCT
gujaf-116	57	1	editorial	editorial	PROPN
gujaf-116	57	2	secretary	secretary	PROPN
gujaf-116	57	3	usman	usman	PROPN
gujaf-116	57	4	muhammad	muhammad	PROPN
gujaf-116	57	5	adam	adam	PROPN
gujaf-116	57	6	department	department	PROPN
gujaf-116	57	7	of	of	ADP
gujaf-116	57	8	accounting	accounting	NOUN
gujaf-116	57	9	and	and	CCONJ
gujaf-116	57	10	finance	finance	NOUN
gujaf-116	57	11	,	,	PUNCT
gujaf-116	57	12	federal	federal	ADJ
gujaf-116	57	13	university	university	NOUN
gujaf-116	57	14	gusau	gusau	PROPN
gujaf-116	57	15	,	,	PUNCT
gujaf-116	57	16	zamfara	zamfara	PROPN
gujaf-116	57	17	state	state	PROPN
gujaf-116	57	18	.	.	PUNCT
gujaf-116	58	1	vi	vi	NOUN
gujaf-116	58	2	call	call	NOUN
gujaf-116	58	3	for	for	ADP
gujaf-116	58	4	papers	paper	NOUN
gujaf-116	58	5	the	the	DET
gujaf-116	58	6	editorial	editorial	ADJ
gujaf-116	58	7	board	board	NOUN
gujaf-116	58	8	of	of	ADP
gujaf-116	58	9	gusau	gusau	PROPN
gujaf-116	58	10	journal	journal	PROPN
gujaf-116	58	11	of	of	ADP
gujaf-116	58	12	accounting	accounting	NOUN
gujaf-116	58	13	and	and	CCONJ
gujaf-116	58	14	finance	finance	NOUN
gujaf-116	58	15	(	(	PUNCT
gujaf-116	58	16	gujaf	gujaf	NOUN
gujaf-116	58	17	)	)	PUNCT
gujaf-116	58	18	is	be	AUX
gujaf-116	58	19	hereby	hereby	ADV
gujaf-116	58	20	inviting	invite	VERB
gujaf-116	58	21	authors	author	NOUN
gujaf-116	58	22	to	to	PART
gujaf-116	58	23	submit	submit	VERB
gujaf-116	58	24	their	their	PRON
gujaf-116	58	25	unpublished	unpublished	ADJ
gujaf-116	58	26	manuscript	manuscript	NOUN
gujaf-116	58	27	for	for	ADP
gujaf-116	58	28	publication	publication	NOUN
gujaf-116	58	29	.	.	PUNCT
gujaf-116	59	1	the	the	DET
gujaf-116	59	2	journal	journal	NOUN
gujaf-116	59	3	is	be	AUX
gujaf-116	59	4	published	publish	VERB
gujaf-116	59	5	in	in	ADP
gujaf-116	59	6	two	two	NUM
gujaf-116	59	7	issues	issue	NOUN
gujaf-116	59	8	of	of	ADP
gujaf-116	59	9	april	april	PROPN
gujaf-116	59	10	and	and	CCONJ
gujaf-116	59	11	october	october	PROPN
gujaf-116	59	12	annually	annually	ADV
gujaf-116	59	13	.	.	PUNCT
gujaf-116	60	1	gujaf	gujaf	NOUN
gujaf-116	60	2	is	be	AUX
gujaf-116	60	3	a	a	DET
gujaf-116	60	4	double	double	ADJ
gujaf-116	60	5	-	-	PUNCT
gujaf-116	60	6	blind	blind	ADJ
gujaf-116	60	7	peer	peer	NOUN
gujaf-116	60	8	reviewed	review	VERB
gujaf-116	60	9	journal	journal	NOUN
gujaf-116	60	10	published	publish	VERB
gujaf-116	60	11	by	by	ADP
gujaf-116	60	12	the	the	DET
gujaf-116	60	13	department	department	NOUN
gujaf-116	60	14	of	of	ADP
gujaf-116	60	15	accounting	accounting	NOUN
gujaf-116	60	16	and	and	CCONJ
gujaf-116	60	17	finance	finance	NOUN
gujaf-116	60	18	,	,	PUNCT
gujaf-116	60	19	faculty	faculty	NOUN
gujaf-116	60	20	of	of	ADP
gujaf-116	60	21	management	management	NOUN
gujaf-116	60	22	and	and	CCONJ
gujaf-116	60	23	social	social	ADJ
gujaf-116	60	24	sciences	science	NOUN
gujaf-116	60	25	,	,	PUNCT
gujaf-116	60	26	federal	federal	ADJ
gujaf-116	60	27	university	university	NOUN
gujaf-116	60	28	gusau	gusau	NOUN
gujaf-116	60	29	,	,	PUNCT
gujaf-116	60	30	zamfara	zamfara	PROPN
gujaf-116	60	31	state	state	PROPN
gujaf-116	60	32	nigeria	nigeria	PROPN
gujaf-116	60	33	the	the	DET
gujaf-116	60	34	journal	journal	PROPN
gujaf-116	60	35	accepts	accept	VERB
gujaf-116	60	36	papers	paper	NOUN
gujaf-116	60	37	in	in	ADP
gujaf-116	60	38	all	all	DET
gujaf-116	60	39	areas	area	NOUN
gujaf-116	60	40	of	of	ADP
gujaf-116	60	41	accounting	accounting	NOUN
gujaf-116	60	42	and	and	CCONJ
gujaf-116	60	43	finance	finance	NOUN
gujaf-116	60	44	for	for	ADP
gujaf-116	60	45	publication	publication	NOUN
gujaf-116	60	46	which	which	PRON
gujaf-116	60	47	include	include	VERB
gujaf-116	60	48	:	:	PUNCT
gujaf-116	60	49	accounting	accounting	NOUN
gujaf-116	60	50	standards	standard	NOUN
gujaf-116	60	51	,	,	PUNCT
gujaf-116	60	52	accounting	account	VERB
gujaf-116	60	53	information	information	NOUN
gujaf-116	60	54	system	system	NOUN
gujaf-116	60	55	,	,	PUNCT
gujaf-116	60	56	financial	financial	ADJ
gujaf-116	60	57	reporting	reporting	NOUN
gujaf-116	60	58	,	,	PUNCT
gujaf-116	60	59	earnings	earning	NOUN
gujaf-116	60	60	management	management	NOUN
gujaf-116	60	61	,	,	PUNCT
gujaf-116	60	62	,	,	PUNCT
gujaf-116	60	63	auditing	auditing	NOUN
gujaf-116	60	64	and	and	CCONJ
gujaf-116	60	65	investigation	investigation	NOUN
gujaf-116	60	66	,	,	PUNCT
gujaf-116	60	67	auditing	auditing	NOUN
gujaf-116	60	68	and	and	CCONJ
gujaf-116	60	69	standards	standard	NOUN
gujaf-116	60	70	,	,	PUNCT
gujaf-116	60	71	public	public	ADJ
gujaf-116	60	72	sector	sector	NOUN
gujaf-116	60	73	accounting	accounting	NOUN
gujaf-116	60	74	and	and	CCONJ
gujaf-116	60	75	auditing	auditing	NOUN
gujaf-116	60	76	,	,	PUNCT
gujaf-116	60	77	taxation	taxation	NOUN
gujaf-116	60	78	and	and	CCONJ
gujaf-116	60	79	revenue	revenue	NOUN
gujaf-116	60	80	administration	administration	NOUN
gujaf-116	60	81	,	,	PUNCT
gujaf-116	60	82	corporate	corporate	ADJ
gujaf-116	60	83	governance	governance	NOUN
gujaf-116	60	84	issues	issue	NOUN
gujaf-116	60	85	,	,	PUNCT
gujaf-116	60	86	corporate	corporate	ADJ
gujaf-116	60	87	social	social	ADJ
gujaf-116	60	88	responsibility	responsibility	NOUN
gujaf-116	60	89	,	,	PUNCT
gujaf-116	60	90	sustainability	sustainability	NOUN
gujaf-116	60	91	and	and	CCONJ
gujaf-116	60	92	environmental	environmental	ADJ
gujaf-116	60	93	reporting	reporting	NOUN
gujaf-116	60	94	issue	issue	NOUN
gujaf-116	60	95	,	,	PUNCT
gujaf-116	60	96	information	information	NOUN
gujaf-116	60	97	and	and	CCONJ
gujaf-116	60	98	communication	communication	NOUN
gujaf-116	60	99	technology	technology	NOUN
gujaf-116	60	100	issues	issue	NOUN
gujaf-116	60	101	,	,	PUNCT
gujaf-116	60	102	bankruptcy	bankruptcy	NOUN
gujaf-116	60	103	prediction	prediction	NOUN
gujaf-116	60	104	,	,	PUNCT
gujaf-116	60	105	corporate	corporate	ADJ
gujaf-116	60	106	finance	finance	NOUN
gujaf-116	60	107	,	,	PUNCT
gujaf-116	60	108	personal	personal	ADJ
gujaf-116	60	109	finance	finance	NOUN
gujaf-116	60	110	,	,	PUNCT
gujaf-116	60	111	merger	merger	NOUN
gujaf-116	60	112	and	and	CCONJ
gujaf-116	60	113	acquisitions	acquisition	NOUN
gujaf-116	60	114	,	,	PUNCT
gujaf-116	60	115	capital	capital	NOUN
gujaf-116	60	116	structure	structure	NOUN
gujaf-116	60	117	,	,	PUNCT
gujaf-116	60	118	working	work	VERB
gujaf-116	60	119	capital	capital	NOUN
gujaf-116	60	120	management	management	NOUN
gujaf-116	60	121	,	,	PUNCT
gujaf-116	60	122	enterprises	enterprise	NOUN
gujaf-116	60	123	risk	risk	NOUN
gujaf-116	60	124	management	management	NOUN
gujaf-116	60	125	,	,	PUNCT
gujaf-116	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-116	60	127	,	,	PUNCT
gujaf-116	60	128	international	international	ADJ
gujaf-116	60	129	business	business	NOUN
gujaf-116	60	130	accounting	accounting	NOUN
gujaf-116	60	131	and	and	CCONJ
gujaf-116	60	132	finance	finance	NOUN
gujaf-116	60	133	,	,	PUNCT
gujaf-116	60	134	banking	banking	NOUN
gujaf-116	60	135	crises	crisis	NOUN
gujaf-116	60	136	,	,	PUNCT
gujaf-116	60	137	bank‟s	bank‟s	ADJ
gujaf-116	60	138	profitability	profitability	NOUN
gujaf-116	60	139	,	,	PUNCT
gujaf-116	60	140	risk	risk	NOUN
gujaf-116	60	141	and	and	CCONJ
gujaf-116	60	142	insurance	insurance	NOUN
gujaf-116	60	143	issue	issue	NOUN
gujaf-116	60	144	,	,	PUNCT
gujaf-116	60	145	islamic	islamic	ADJ
gujaf-116	60	146	finance	finance	NOUN
gujaf-116	60	147	,	,	PUNCT
gujaf-116	60	148	conventional	conventional	ADJ
gujaf-116	60	149	and	and	CCONJ
gujaf-116	60	150	islamic	islamic	ADJ
gujaf-116	60	151	banks	bank	NOUN
gujaf-116	60	152	and	and	CCONJ
gujaf-116	60	153	so	so	ADV
gujaf-116	60	154	forth	forth	ADV
gujaf-116	60	155	.	.	PUNCT
gujaf-116	61	1	guidelines	guideline	NOUN
gujaf-116	61	2	for	for	ADP
gujaf-116	61	3	submission	submission	NOUN
gujaf-116	61	4	and	and	CCONJ
gujaf-116	61	5	manuscript	manuscript	NOUN
gujaf-116	61	6	format	format	VERB
gujaf-116	61	7	the	the	DET
gujaf-116	61	8	submission	submission	NOUN
gujaf-116	61	9	language	language	NOUN
gujaf-116	61	10	is	be	AUX
gujaf-116	61	11	english	english	PROPN
gujaf-116	61	12	and	and	CCONJ
gujaf-116	61	13	must	must	AUX
gujaf-116	61	14	be	be	AUX
gujaf-116	61	15	a	a	DET
gujaf-116	61	16	well	well	ADV
gujaf-116	61	17	-	-	PUNCT
gujaf-116	61	18	researched	research	VERB
gujaf-116	61	19	original	original	ADJ
gujaf-116	61	20	manuscript	manuscript	NOUN
gujaf-116	61	21	that	that	PRON
gujaf-116	61	22	has	have	AUX
gujaf-116	61	23	not	not	PART
gujaf-116	61	24	previously	previously	ADV
gujaf-116	61	25	been	be	AUX
gujaf-116	61	26	submitted	submit	VERB
gujaf-116	61	27	elsewhere	elsewhere	ADV
gujaf-116	61	28	for	for	ADP
gujaf-116	61	29	publication	publication	NOUN
gujaf-116	61	30	.	.	PUNCT
gujaf-116	62	1	the	the	DET
gujaf-116	62	2	paper	paper	NOUN
gujaf-116	62	3	should	should	AUX
gujaf-116	62	4	not	not	PART
gujaf-116	62	5	exceed	exceed	VERB
gujaf-116	62	6	more	more	ADJ
gujaf-116	62	7	than	than	ADP
gujaf-116	62	8	15	15	NUM
gujaf-116	62	9	pages	page	NOUN
gujaf-116	62	10	on	on	ADP
gujaf-116	62	11	a4	a4	NOUN
gujaf-116	62	12	type	type	NOUN
gujaf-116	62	13	paper	paper	NOUN
gujaf-116	62	14	in	in	ADP
gujaf-116	62	15	ms	ms	ADJ
gujaf-116	62	16	-	-	PUNCT
gujaf-116	62	17	word	word	NOUN
gujaf-116	62	18	format	format	NOUN
gujaf-116	62	19	,	,	PUNCT
gujaf-116	62	20	1.5	1.5	NUM
gujaf-116	62	21	-	-	PUNCT
gujaf-116	62	22	line	line	NOUN
gujaf-116	62	23	spacing	spacing	NOUN
gujaf-116	62	24	,	,	PUNCT
gujaf-116	62	25	12	12	NUM
gujaf-116	62	26	font	font	NOUN
gujaf-116	62	27	size	size	NOUN
gujaf-116	62	28	in	in	ADP
gujaf-116	62	29	times	time	NOUN
gujaf-116	62	30	new	new	ADJ
gujaf-116	62	31	roman	roman	NOUN
gujaf-116	62	32	.	.	PUNCT
gujaf-116	63	1	manuscript	manuscript	NOUN
gujaf-116	63	2	should	should	AUX
gujaf-116	63	3	be	be	AUX
gujaf-116	63	4	tested	test	VERB
gujaf-116	63	5	for	for	ADP
gujaf-116	63	6	plagiarism	plagiarism	NOUN
gujaf-116	63	7	before	before	ADP
gujaf-116	63	8	submission	submission	NOUN
gujaf-116	63	9	,	,	PUNCT
gujaf-116	63	10	as	as	SCONJ
gujaf-116	63	11	the	the	DET
gujaf-116	63	12	maximum	maximum	ADJ
gujaf-116	63	13	similarity	similarity	NOUN
gujaf-116	63	14	index	index	NOUN
gujaf-116	63	15	acceptable	acceptable	ADJ
gujaf-116	63	16	by	by	ADP
gujaf-116	63	17	gujaf	gujaf	NOUN
gujaf-116	63	18	is	be	AUX
gujaf-116	63	19	25	25	NUM
gujaf-116	63	20	percent	percent	NOUN
gujaf-116	63	21	.	.	PUNCT
gujaf-116	64	1	furthermore	furthermore	ADV
gujaf-116	64	2	,	,	PUNCT
gujaf-116	64	3	the	the	DET
gujaf-116	64	4	length	length	NOUN
gujaf-116	64	5	of	of	ADP
gujaf-116	64	6	a	a	DET
gujaf-116	64	7	complete	complete	ADJ
gujaf-116	64	8	article	article	NOUN
gujaf-116	64	9	should	should	AUX
gujaf-116	64	10	not	not	PART
gujaf-116	64	11	exceed	exceed	VERB
gujaf-116	64	12	5000	5000	NUM
gujaf-116	64	13	words	word	NOUN
gujaf-116	64	14	including	include	VERB
gujaf-116	64	15	an	an	DET
gujaf-116	64	16	abstract	abstract	NOUN
gujaf-116	64	17	of	of	ADP
gujaf-116	64	18	not	not	PART
gujaf-116	64	19	more	more	ADJ
gujaf-116	64	20	than	than	ADP
gujaf-116	64	21	250	250	NUM
gujaf-116	64	22	words	word	NOUN
gujaf-116	64	23	with	with	ADP
gujaf-116	64	24	a	a	DET
gujaf-116	64	25	minimum	minimum	NOUN
gujaf-116	64	26	of	of	ADP
gujaf-116	64	27	four	four	NUM
gujaf-116	64	28	key	key	ADJ
gujaf-116	64	29	words	word	NOUN
gujaf-116	64	30	immediately	immediately	ADV
gujaf-116	64	31	after	after	ADP
gujaf-116	64	32	the	the	DET
gujaf-116	64	33	abstract	abstract	NOUN
gujaf-116	64	34	.	.	PUNCT
gujaf-116	65	1	all	all	DET
gujaf-116	65	2	references	reference	NOUN
gujaf-116	65	3	including	include	VERB
gujaf-116	65	4	in	in	ADP
gujaf-116	65	5	text	text	NOUN
gujaf-116	65	6	citation	citation	NOUN
gujaf-116	65	7	and	and	CCONJ
gujaf-116	65	8	reference	reference	NOUN
gujaf-116	65	9	list	list	NOUN
gujaf-116	65	10	,	,	PUNCT
gujaf-116	65	11	tables	table	NOUN
gujaf-116	65	12	and	and	CCONJ
gujaf-116	65	13	figures	figure	NOUN
gujaf-116	65	14	should	should	AUX
gujaf-116	65	15	be	be	AUX
gujaf-116	65	16	in	in	ADP
gujaf-116	65	17	line	line	NOUN
gujaf-116	65	18	with	with	ADP
gujaf-116	65	19	apa	apa	PROPN
gujaf-116	65	20	7	7	NUM
gujaf-116	65	21	th	th	X
gujaf-116	65	22	edition	edition	NOUN
gujaf-116	65	23	publication	publication	NOUN
gujaf-116	65	24	manual	manual	NOUN
gujaf-116	65	25	.	.	PUNCT
gujaf-116	66	1	finally	finally	ADV
gujaf-116	66	2	,	,	PUNCT
gujaf-116	66	3	manuscript	manuscript	NOUN
gujaf-116	66	4	should	should	AUX
gujaf-116	66	5	be	be	AUX
gujaf-116	66	6	send	send	VERB
gujaf-116	66	7	to	to	ADP
gujaf-116	66	8	our	our	PRON
gujaf-116	66	9	email	email	NOUN
gujaf-116	66	10	address	address	NOUN
gujaf-116	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-116	66	12	and	and	CCONJ
gujaf-116	66	13	a	a	DET
gujaf-116	66	14	copy	copy	NOUN
gujaf-116	66	15	to	to	ADP
gujaf-116	66	16	our	our	PRON
gujaf-116	66	17	website	website	NOUN
gujaf-116	66	18	on	on	ADP
gujaf-116	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-116	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-116	66	21	vii	vii	PROPN
gujaf-116	66	22	publication	publication	NOUN
gujaf-116	66	23	procedure	procedure	NOUN
gujaf-116	66	24	after	after	ADP
gujaf-116	66	25	receiving	receive	VERB
gujaf-116	66	26	a	a	DET
gujaf-116	66	27	manuscript	manuscript	NOUN
gujaf-116	66	28	that	that	PRON
gujaf-116	66	29	is	be	AUX
gujaf-116	66	30	within	within	ADP
gujaf-116	66	31	the	the	DET
gujaf-116	66	32	similarity	similarity	NOUN
gujaf-116	66	33	index	index	NOUN
gujaf-116	66	34	threshold	threshold	NOUN
gujaf-116	66	35	,	,	PUNCT
gujaf-116	66	36	a	a	DET
gujaf-116	66	37	confirmation	confirmation	NOUN
gujaf-116	66	38	email	email	NOUN
gujaf-116	66	39	will	will	AUX
gujaf-116	66	40	be	be	AUX
gujaf-116	66	41	send	send	VERB
gujaf-116	66	42	together	together	ADV
gujaf-116	66	43	with	with	ADP
gujaf-116	66	44	a	a	DET
gujaf-116	66	45	request	request	NOUN
gujaf-116	66	46	to	to	PART
gujaf-116	66	47	pay	pay	VERB
gujaf-116	66	48	a	a	DET
gujaf-116	66	49	review	review	NOUN
gujaf-116	66	50	proceeding	proceeding	NOUN
gujaf-116	66	51	fee	fee	NOUN
gujaf-116	66	52	.	.	PUNCT
gujaf-116	67	1	at	at	ADP
gujaf-116	67	2	this	this	DET
gujaf-116	67	3	point	point	NOUN
gujaf-116	67	4	,	,	PUNCT
gujaf-116	67	5	the	the	DET
gujaf-116	67	6	editorial	editorial	ADJ
gujaf-116	67	7	board	board	NOUN
gujaf-116	67	8	will	will	AUX
gujaf-116	67	9	take	take	VERB
gujaf-116	67	10	a	a	DET
gujaf-116	67	11	decision	decision	NOUN
gujaf-116	67	12	on	on	ADP
gujaf-116	67	13	accepting	accept	VERB
gujaf-116	67	14	,	,	PUNCT
gujaf-116	67	15	rejecting	reject	VERB
gujaf-116	67	16	or	or	CCONJ
gujaf-116	67	17	making	make	VERB
gujaf-116	67	18	a	a	DET
gujaf-116	67	19	resubmission	resubmission	NOUN
gujaf-116	67	20	of	of	ADP
gujaf-116	67	21	the	the	DET
gujaf-116	67	22	manuscript	manuscript	NOUN
gujaf-116	67	23	based	base	VERB
gujaf-116	67	24	on	on	ADP
gujaf-116	67	25	the	the	DET
gujaf-116	67	26	outcome	outcome	NOUN
gujaf-116	67	27	of	of	ADP
gujaf-116	67	28	the	the	DET
gujaf-116	67	29	double	double	ADJ
gujaf-116	67	30	-	-	PUNCT
gujaf-116	67	31	blind	blind	ADJ
gujaf-116	67	32	peer	peer	NOUN
gujaf-116	67	33	review	review	NOUN
gujaf-116	67	34	.	.	PUNCT
gujaf-116	68	1	those	those	DET
gujaf-116	68	2	authors	author	NOUN
gujaf-116	68	3	whose	whose	DET
gujaf-116	68	4	manuscript	manuscript	NOUN
gujaf-116	68	5	were	be	AUX
gujaf-116	68	6	accepted	accept	VERB
gujaf-116	68	7	for	for	ADP
gujaf-116	68	8	publication	publication	NOUN
gujaf-116	68	9	will	will	AUX
gujaf-116	68	10	be	be	AUX
gujaf-116	68	11	asked	ask	VERB
gujaf-116	68	12	to	to	PART
gujaf-116	68	13	pay	pay	VERB
gujaf-116	68	14	a	a	DET
gujaf-116	68	15	publication	publication	NOUN
gujaf-116	68	16	fee	fee	NOUN
gujaf-116	68	17	,	,	PUNCT
gujaf-116	68	18	after	after	ADP
gujaf-116	68	19	effecting	effect	VERB
gujaf-116	68	20	all	all	DET
gujaf-116	68	21	suggested	suggest	VERB
gujaf-116	68	22	corrections	correction	NOUN
gujaf-116	68	23	and	and	CCONJ
gujaf-116	68	24	changes	change	NOUN
gujaf-116	68	25	made	make	VERB
gujaf-116	68	26	on	on	ADP
gujaf-116	68	27	the	the	DET
gujaf-116	68	28	manuscript	manuscript	NOUN
gujaf-116	68	29	.	.	PUNCT
gujaf-116	69	1	all	all	DET
gujaf-116	69	2	corrected	correct	VERB
gujaf-116	69	3	papers	paper	NOUN
gujaf-116	69	4	returned	return	VERB
gujaf-116	69	5	within	within	ADP
gujaf-116	69	6	the	the	DET
gujaf-116	69	7	specified	specify	VERB
gujaf-116	69	8	time	time	NOUN
gujaf-116	69	9	frame	frame	NOUN
gujaf-116	69	10	will	will	AUX
gujaf-116	69	11	be	be	AUX
gujaf-116	69	12	published	publish	VERB
gujaf-116	69	13	in	in	ADP
gujaf-116	69	14	that	that	DET
gujaf-116	69	15	issue	issue	NOUN
gujaf-116	69	16	.	.	PUNCT
gujaf-116	70	1	payment	payment	NOUN
gujaf-116	70	2	details	detail	NOUN
gujaf-116	70	3	bank	bank	NOUN
gujaf-116	70	4	:	:	PUNCT
gujaf-116	70	5	fcmb	fcmb	PROPN
gujaf-116	70	6	account	account	PROPN
gujaf-116	70	7	number	number	NOUN
gujaf-116	70	8	:	:	PUNCT
gujaf-116	70	9	7278465011	7278465011	NUM
gujaf-116	70	10	account	account	NOUN
gujaf-116	70	11	name	name	NOUN
gujaf-116	70	12	:	:	PUNCT
gujaf-116	70	13	gusau	gusau	PROPN
gujaf-116	70	14	journal	journal	NOUN
gujaf-116	70	15	of	of	ADP
gujaf-116	70	16	accounting	accounting	NOUN
gujaf-116	70	17	and	and	CCONJ
gujaf-116	70	18	finance	finance	NOUN
gujaf-116	70	19	for	for	ADP
gujaf-116	70	20	inquiry	inquiry	NOUN
gujaf-116	70	21	the	the	DET
gujaf-116	70	22	head	head	NOUN
gujaf-116	70	23	,	,	PUNCT
gujaf-116	70	24	department	department	NOUN
gujaf-116	70	25	of	of	ADP
gujaf-116	70	26	accounting	accounting	NOUN
gujaf-116	70	27	and	and	CCONJ
gujaf-116	70	28	finance	finance	NOUN
gujaf-116	70	29	,	,	PUNCT
gujaf-116	70	30	federal	federal	ADJ
gujaf-116	70	31	university	university	NOUN
gujaf-116	70	32	gusau	gusau	PROPN
gujaf-116	70	33	,	,	PUNCT
gujaf-116	70	34	zamfara	zamfara	PROPN
gujaf-116	70	35	state	state	PROPN
gujaf-116	70	36	.	.	PUNCT
gujaf-116	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-116	72	1	+2348069393824	+2348069393824	PRON
gujaf-116	72	2	for	for	ADP
gujaf-116	72	3	more	more	ADJ
gujaf-116	72	4	information	information	NOUN
gujaf-116	72	5	,	,	PUNCT
gujaf-116	72	6	contact	contact	VERB
gujaf-116	72	7	the	the	DET
gujaf-116	72	8	editor	editor	NOUN
gujaf-116	72	9	-	-	PUNCT
gujaf-116	72	10	in	in	ADP
gujaf-116	72	11	-	-	PUNCT
gujaf-116	72	12	chief	chief	NOUN
gujaf-116	72	13	on	on	ADP
gujaf-116	72	14	+2348067766435	+2348067766435	NUM
gujaf-116	72	15	the	the	DET
gujaf-116	72	16	associate	associate	ADJ
gujaf-116	72	17	editor	editor	NOUN
gujaf-116	72	18	on	on	ADP
gujaf-116	72	19	+2348036057525	+2348036057525	NUM
gujaf-116	72	20	or	or	CCONJ
gujaf-116	72	21	visit	visit	VERB
gujaf-116	72	22	our	our	PRON
gujaf-116	72	23	website	website	NOUN
gujaf-116	72	24	on	on	ADP
gujaf-116	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-116	72	26	or	or	CCONJ
gujaf-116	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-116	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-116	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-116	72	30	viii	viii	ADJ
gujaf-116	72	31	contents	content	NOUN
gujaf-116	72	32	mediating	mediate	VERB
gujaf-116	72	33	effect	effect	NOUN
gujaf-116	72	34	of	of	ADP
gujaf-116	72	35	audit	audit	NOUN
gujaf-116	72	36	committee	committee	NOUN
gujaf-116	72	37	on	on	ADP
gujaf-116	72	38	board	board	PROPN
gujaf-116	72	39	dynamic	dynamic	ADJ
gujaf-116	72	40	and	and	CCONJ
gujaf-116	72	41	creative	creative	ADJ
gujaf-116	72	42	accounting	accounting	NOUN
gujaf-116	72	43	in	in	ADP
gujaf-116	72	44	nigerian	nigerian	ADJ
gujaf-116	72	45	firms	firm	NOUN
gujaf-116	72	46	abbas	abbas	PROPN
gujaf-116	72	47	usman	usman	PROPN
gujaf-116	72	48	phd	phd	PROPN
gujaf-116	72	49	,	,	PUNCT
gujaf-116	72	50	shehu	shehu	PROPN
gujaf-116	72	51	usman	usman	PROPN
gujaf-116	72	52	hassan	hassan	PROPN
gujaf-116	72	53	phd	phd	PROPN
gujaf-116	72	54	1	1	NUM
gujaf-116	72	55	financial	financial	ADJ
gujaf-116	72	56	performance	performance	NOUN
gujaf-116	72	57	of	of	ADP
gujaf-116	72	58	banks	bank	NOUN
gujaf-116	72	59	in	in	ADP
gujaf-116	72	60	selected	select	VERB
gujaf-116	72	61	african	african	ADJ
gujaf-116	72	62	countries	country	NOUN
gujaf-116	72	63	:	:	PUNCT
gujaf-116	72	64	does	do	VERB
gujaf-116	72	65	institutional	institutional	ADJ
gujaf-116	72	66	quality	quality	NOUN
gujaf-116	72	67	matter	matter	NOUN
gujaf-116	72	68	?	?	PUNCT
gujaf-116	73	1	toluwa	toluwa	PROPN
gujaf-116	73	2	celestine	celestine	PROPN
gujaf-116	73	3	oladele	oladele	PROPN
gujaf-116	73	4	phd	phd	PROPN
gujaf-116	73	5	,	,	PUNCT
gujaf-116	73	6	peters	peters	PROPN
gujaf-116	73	7	ade	ade	PROPN
gujaf-116	73	8	sanni	sanni	PROPN
gujaf-116	73	9	22	22	NUM
gujaf-116	73	10	firm	firm	ADJ
gujaf-116	73	11	-	-	PUNCT
gujaf-116	73	12	specific	specific	ADJ
gujaf-116	73	13	characteristcs	characteristcs	NOUN
gujaf-116	73	14	and	and	CCONJ
gujaf-116	73	15	financial	financial	ADJ
gujaf-116	73	16	performance	performance	NOUN
gujaf-116	73	17	of	of	ADP
gujaf-116	73	18	listed	list	VERB
gujaf-116	73	19	agricultural	agricultural	ADJ
gujaf-116	73	20	companies	company	NOUN
gujaf-116	73	21	in	in	ADP
gujaf-116	73	22	nigeria	nigeria	PROPN
gujaf-116	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-116	73	24	t.	t.	PROPN
gujaf-116	73	25	jimoh	jimoh	PROPN
gujaf-116	73	26	,	,	PUNCT
gujaf-116	73	27	john	john	PROPN
gujaf-116	73	28	a.	a.	PROPN
gujaf-116	73	29	attah	attah	PROPN
gujaf-116	74	1	33	33	NUM
gujaf-116	74	2	effect	effect	NOUN
gujaf-116	74	3	of	of	ADP
gujaf-116	74	4	financial	financial	ADJ
gujaf-116	74	5	leverage	leverage	NOUN
gujaf-116	74	6	on	on	ADP
gujaf-116	74	7	stock	stock	NOUN
gujaf-116	74	8	returns	return	NOUN
gujaf-116	74	9	of	of	ADP
gujaf-116	74	10	listed	list	VERB
gujaf-116	74	11	companies	company	NOUN
gujaf-116	74	12	in	in	ADP
gujaf-116	74	13	nigeria	nigeria	PROPN
gujaf-116	74	14	capital	capital	PROPN
gujaf-116	74	15	market	market	PROPN
gujaf-116	74	16	abdulrahman	abdulrahman	PROPN
gujaf-116	74	17	abubakar	abubakar	PROPN
gujaf-116	74	18	,	,	PUNCT
gujaf-116	74	19	prof	prof	PROPN
gujaf-116	74	20	.	.	PUNCT
gujaf-116	75	1	ahmad	ahmad	PROPN
gujaf-116	75	2	bello	bello	PROPN
gujaf-116	75	3	,	,	PUNCT
gujaf-116	75	4	prof	prof	PROPN
gujaf-116	75	5	.	.	PUNCT
gujaf-116	75	6	s.	s.	PROPN
gujaf-116	75	7	a.	a.	PROPN
gujaf-116	75	8	abdullahi	abdullahi	PROPN
gujaf-116	75	9	,	,	PUNCT
gujaf-116	75	10	dr	dr	PROPN
gujaf-116	75	11	.	.	PROPN
gujaf-116	75	12	m.	m.	PROPN
gujaf-116	75	13	d.	d.	PROPN
gujaf-116	75	14	tahir	tahir	PROPN
gujaf-116	75	15	45	45	NUM
gujaf-116	75	16	efficiency	efficiency	NOUN
gujaf-116	75	17	of	of	ADP
gujaf-116	75	18	deposit	deposit	NOUN
gujaf-116	75	19	money	money	NOUN
gujaf-116	75	20	banks	bank	NOUN
gujaf-116	75	21	in	in	ADP
gujaf-116	75	22	nigeria	nigeria	PROPN
gujaf-116	75	23	:	:	PUNCT
gujaf-116	75	24	data	datum	NOUN
gujaf-116	75	25	envelopment	envelopment	ADJ
gujaf-116	75	26	analysis	analysis	NOUN
gujaf-116	75	27	approach	approach	NOUN
gujaf-116	75	28	mayowa	mayowa	PROPN
gujaf-116	75	29	gabriel	gabriel	PROPN
gujaf-116	75	30	ajao	ajao	PROPN
gujaf-116	75	31	,	,	PUNCT
gujaf-116	75	32	phd	phd	NOUN
gujaf-116	75	33	,	,	PUNCT
gujaf-116	75	34	lucky	lucky	ADJ
gujaf-116	75	35	charity	charity	NOUN
gujaf-116	75	36	omoregie	omoregie	PROPN
gujaf-116	75	37	,	,	PUNCT
gujaf-116	75	38	phd	phd	NOUN
gujaf-116	75	39	57	57	NUM
gujaf-116	75	40	credit	credit	NOUN
gujaf-116	75	41	appraisal	appraisal	NOUN
gujaf-116	75	42	,	,	PUNCT
gujaf-116	75	43	collection	collection	NOUN
gujaf-116	75	44	policy	policy	NOUN
gujaf-116	75	45	and	and	CCONJ
gujaf-116	75	46	loan	loan	NOUN
gujaf-116	75	47	performance	performance	NOUN
gujaf-116	75	48	of	of	ADP
gujaf-116	75	49	microfinance	microfinance	NOUN
gujaf-116	75	50	banks	bank	NOUN
gujaf-116	75	51	in	in	ADP
gujaf-116	75	52	kwara	kwara	PROPN
gujaf-116	75	53	state	state	PROPN
gujaf-116	75	54	,	,	PUNCT
gujaf-116	75	55	nigeria	nigeria	PROPN
gujaf-116	75	56	lukman	lukman	PROPN
gujaf-116	75	57	a.	a.	PROPN
gujaf-116	75	58	o.	o.	PROPN
gujaf-116	75	59	abdulrauf	abdulrauf	PROPN
gujaf-116	75	60	69	69	NUM
gujaf-116	75	61	environmental	environmental	ADJ
gujaf-116	75	62	sustainability	sustainability	NOUN
gujaf-116	75	63	disclosure	disclosure	NOUN
gujaf-116	75	64	and	and	CCONJ
gujaf-116	75	65	market	market	NOUN
gujaf-116	75	66	value	value	NOUN
gujaf-116	75	67	of	of	ADP
gujaf-116	75	68	listed	list	VERB
gujaf-116	75	69	oil	oil	NOUN
gujaf-116	75	70	and	and	CCONJ
gujaf-116	75	71	gas	gas	NOUN
gujaf-116	75	72	firms	firm	NOUN
gujaf-116	75	73	in	in	ADP
gujaf-116	75	74	nigeria	nigeria	PROPN
gujaf-116	75	75	munir	munir	PROPN
gujaf-116	75	76	aliyu	aliyu	PROPN
gujaf-116	75	77	saleh	saleh	PROPN
gujaf-116	75	78	,	,	PUNCT
gujaf-116	75	79	sirajo	sirajo	PROPN
gujaf-116	75	80	bappah	bappah	PROPN
gujaf-116	75	81	,	,	PUNCT
gujaf-116	75	82	prof	prof	PROPN
gujaf-116	75	83	.	.	PUNCT
gujaf-116	76	1	gbegi	gbegi	PROPN
gujaf-116	76	2	daniel	daniel	PROPN
gujaf-116	76	3	orsaa	orsaa	PROPN
gujaf-116	76	4	,	,	PUNCT
gujaf-116	76	5	ibrahim	ibrahim	PROPN
gujaf-116	76	6	adamu	adamu	PROPN
gujaf-116	76	7	saleh	saleh	PROPN
gujaf-116	76	8	phd	phd	PROPN
gujaf-116	76	9	81	81	NUM
gujaf-116	76	10	audit	audit	NOUN
gujaf-116	76	11	quality	quality	NOUN
gujaf-116	76	12	,	,	PUNCT
gujaf-116	76	13	tenure	tenure	NOUN
gujaf-116	76	14	and	and	CCONJ
gujaf-116	76	15	real	real	ADJ
gujaf-116	76	16	earnings	earning	NOUN
gujaf-116	76	17	management	management	NOUN
gujaf-116	76	18	of	of	ADP
gujaf-116	76	19	listed	list	VERB
gujaf-116	76	20	nonfinancial	nonfinancial	ADJ
gujaf-116	76	21	firms	firm	NOUN
gujaf-116	76	22	in	in	ADP
gujaf-116	76	23	nigeria	nigeria	PROPN
gujaf-116	76	24	ahmed	ahmed	PROPN
gujaf-116	76	25	mohammed	mohammed	PROPN
gujaf-116	76	26	,	,	PUNCT
gujaf-116	76	27	ademu	ademu	PROPN
gujaf-116	76	28	yahaya	yahaya	PROPN
gujaf-116	76	29	,	,	PUNCT
gujaf-116	76	30	musa	musa	PROPN
gujaf-116	76	31	zakariya	zakariya	PROPN
gujaf-116	76	32	95	95	NUM
gujaf-116	76	33	effect	effect	NOUN
gujaf-116	76	34	of	of	ADP
gujaf-116	76	35	ceo	ceo	NOUN
gujaf-116	76	36	pay	pay	NOUN
gujaf-116	76	37	and	and	CCONJ
gujaf-116	76	38	ceo	ceo	NOUN
gujaf-116	76	39	power	power	NOUN
gujaf-116	76	40	on	on	ADP
gujaf-116	76	41	risk	risk	NOUN
gujaf-116	76	42	-	-	PUNCT
gujaf-116	76	43	taking	taking	NOUN
gujaf-116	76	44	of	of	ADP
gujaf-116	76	45	listed	list	VERB
gujaf-116	76	46	deposit	deposit	NOUN
gujaf-116	76	47	money	money	NOUN
gujaf-116	76	48	banks	bank	NOUN
gujaf-116	76	49	in	in	ADP
gujaf-116	76	50	nigeria	nigeria	PROPN
gujaf-116	76	51	ismaila	ismaila	PROPN
gujaf-116	76	52	yusuf	yusuf	PROPN
gujaf-116	76	53	,	,	PUNCT
gujaf-116	76	54	dr	dr	PROPN
gujaf-116	76	55	.	.	PROPN
gujaf-116	76	56	salisu	salisu	PROPN
gujaf-116	76	57	abubakar	abubakar	PROPN
gujaf-116	76	58	,	,	PUNCT
gujaf-116	76	59	dr	dr	PROPN
gujaf-116	76	60	.	.	PROPN
gujaf-116	76	61	idris	idris	PROPN
gujaf-116	76	62	ahmed	ahmed	PROPN
gujaf-116	76	63	aliyu	aliyu	PROPN
gujaf-116	76	64	,	,	PUNCT
gujaf-116	76	65	dr	dr	PROPN
gujaf-116	76	66	.	.	PROPN
gujaf-116	76	67	(	(	PUNCT
gujaf-116	76	68	mrs	mrs	PROPN
gujaf-116	76	69	)	)	PUNCT
gujaf-116	76	70	aneitie	aneitie	PROPN
gujaf-116	76	71	charles	charles	PROPN
gujaf-116	76	72	dikki	dikki	PROPN
gujaf-116	76	73	104	104	NUM
gujaf-116	76	74	nexus	nexus	NOUN
gujaf-116	76	75	between	between	ADP
gujaf-116	76	76	taxation	taxation	NOUN
gujaf-116	76	77	and	and	CCONJ
gujaf-116	76	78	foreign	foreign	ADJ
gujaf-116	76	79	direct	direct	ADJ
gujaf-116	76	80	investment	investment	NOUN
gujaf-116	76	81	in	in	ADP
gujaf-116	76	82	nigeria	nigeria	PROPN
gujaf-116	76	83	daniel	daniel	PROPN
gujaf-116	76	84	ayegbeni	ayegbeni	PROPN
gujaf-116	76	85	ulokoaga	ulokoaga	PROPN
gujaf-116	76	86	,	,	PUNCT
gujaf-116	76	87	esther	esther	PROPN
gujaf-116	76	88	ikavbo	ikavbo	PROPN
gujaf-116	76	89	evbayiro	evbayiro	NOUN
gujaf-116	76	90	-	-	PUNCT
gujaf-116	76	91	osagie	osagie	NOUN
gujaf-116	76	92	(	(	PUNCT
gujaf-116	76	93	mrs	mrs	PROPN
gujaf-116	76	94	)	)	PUNCT
gujaf-116	76	95	,	,	PUNCT
gujaf-116	76	96	ph	ph	PROPN
gujaf-116	76	97	.	.	PROPN
gujaf-116	76	98	d	d	PROPN
gujaf-116	76	99	115	115	NUM
gujaf-116	76	100	working	working	NOUN
gujaf-116	76	101	capital	capital	NOUN
gujaf-116	76	102	management	management	NOUN
gujaf-116	76	103	and	and	CCONJ
gujaf-116	76	104	profitability	profitability	NOUN
gujaf-116	76	105	of	of	ADP
gujaf-116	76	106	listed	list	VERB
gujaf-116	76	107	consumer	consumer	NOUN
gujaf-116	76	108	and	and	CCONJ
gujaf-116	76	109	industrial	industrial	ADJ
gujaf-116	76	110	goods	good	NOUN
gujaf-116	76	111	companies	company	NOUN
gujaf-116	76	112	in	in	ADP
gujaf-116	76	113	nigeria	nigeria	PROPN
gujaf-116	76	114	kwasau	kwasau	PROPN
gujaf-116	76	115	ntyak	ntyak	PROPN
gujaf-116	76	116	leah	leah	PROPN
gujaf-116	76	117	,	,	PUNCT
gujaf-116	76	118	samuel	samuel	PROPN
gujaf-116	76	119	eniola	eniola	PROPN
gujaf-116	76	120	agbi	agbi	PROPN
gujaf-116	76	121	phd	phd	PROPN
gujaf-116	76	122	,	,	PUNCT
gujaf-116	76	123	lateef	lateef	PROPN
gujaf-116	76	124	olumide	olumide	PROPN
gujaf-116	76	125	mustapha	mustapha	PROPN
gujaf-116	76	126	phd	phd	PROPN
gujaf-116	76	127	125	125	NUM
gujaf-116	76	128	value	value	NOUN
gujaf-116	76	129	relevance	relevance	NOUN
gujaf-116	76	130	of	of	ADP
gujaf-116	76	131	earnings	earning	NOUN
gujaf-116	76	132	and	and	CCONJ
gujaf-116	76	133	book	book	NOUN
gujaf-116	76	134	value	value	NOUN
gujaf-116	76	135	:	:	PUNCT
gujaf-116	76	136	a	a	DET
gujaf-116	76	137	comparative	comparative	ADJ
gujaf-116	76	138	analysis	analysis	NOUN
gujaf-116	76	139	between	between	ADP
gujaf-116	76	140	big4	big4	NOUN
gujaf-116	76	141	and	and	CCONJ
gujaf-116	76	142	non	non	ADJ
gujaf-116	76	143	-	-	ADJ
gujaf-116	76	144	big4	big4	ADJ
gujaf-116	76	145	audited	audit	VERB
gujaf-116	76	146	listed	list	VERB
gujaf-116	76	147	firms	firm	NOUN
gujaf-116	76	148	in	in	ADP
gujaf-116	76	149	nigeria	nigeria	PROPN
gujaf-116	76	150	abdu	abdu	PROPN
gujaf-116	76	151	abubakar	abubakar	PROPN
gujaf-116	76	152	,	,	PUNCT
gujaf-116	76	153	ishaya	ishaya	PROPN
gujaf-116	76	154	luka	luka	PROPN
gujaf-116	76	155	chechet	chechet	PROPN
gujaf-116	76	156	phd	phd	PROPN
gujaf-116	76	157	,	,	PUNCT
gujaf-116	76	158	muazu	muazu	ADJ
gujaf-116	76	159	saidu	saidu	PROPN
gujaf-116	76	160	badara	badara	PROPN
gujaf-116	76	161	phd	phd	NOUN
gujaf-116	76	162	,	,	PUNCT
gujaf-116	76	163	yunusa	yunusa	PROPN
gujaf-116	76	164	nasiru	nasiru	PROPN
gujaf-116	76	165	phd	phd	PROPN
gujaf-116	76	166	136	136	NUM
gujaf-116	76	167	ix	ix	ADP
gujaf-116	76	168	value	value	NOUN
gujaf-116	76	169	relevance	relevance	NOUN
gujaf-116	76	170	of	of	ADP
gujaf-116	76	171	international	international	ADJ
gujaf-116	76	172	financial	financial	ADJ
gujaf-116	76	173	reporting	reporting	NOUN
gujaf-116	76	174	standard	standard	NOUN
gujaf-116	76	175	4	4	NUM
gujaf-116	76	176	(	(	PUNCT
gujaf-116	76	177	ifrs	ifrs	NOUN
gujaf-116	76	178	4	4	NUM
gujaf-116	76	179	)	)	PUNCT
gujaf-116	76	180	of	of	ADP
gujaf-116	76	181	listed	list	VERB
gujaf-116	76	182	nigerian	nigerian	ADJ
gujaf-116	76	183	insurance	insurance	NOUN
gujaf-116	76	184	firms	firm	NOUN
gujaf-116	76	185	mariya	mariya	PROPN
gujaf-116	76	186	mohammed	mohammed	PROPN
gujaf-116	76	187	hafiz	hafiz	PROPN
gujaf-116	76	188	,	,	PUNCT
gujaf-116	76	189	muhammad	muhammad	PROPN
gujaf-116	76	190	mustapha	mustapha	PROPN
gujaf-116	76	191	bagudo	bagudo	PROPN
gujaf-116	76	192	phd	phd	PROPN
gujaf-116	76	193	,	,	PUNCT
gujaf-116	76	194	salisu	salisu	ADJ
gujaf-116	76	195	abubakar	abubakar	PROPN
gujaf-116	76	196	phd	phd	NOUN
gujaf-116	76	197	145	145	NUM
gujaf-116	76	198	determinants	determinant	NOUN
gujaf-116	76	199	of	of	ADP
gujaf-116	76	200	audit	audit	NOUN
gujaf-116	76	201	fees	fee	NOUN
gujaf-116	76	202	of	of	ADP
gujaf-116	76	203	listed	list	VERB
gujaf-116	76	204	insurance	insurance	NOUN
gujaf-116	76	205	companies	company	NOUN
gujaf-116	76	206	in	in	ADP
gujaf-116	76	207	nigeria	nigeria	PROPN
gujaf-116	76	208	sagir	sagir	PROPN
gujaf-116	76	209	lawal	lawal	PROPN
gujaf-116	76	210	,	,	PUNCT
gujaf-116	76	211	phd	phd	NOUN
gujaf-116	76	212	,	,	PUNCT
gujaf-116	76	213	mohammed	mohammed	PROPN
gujaf-116	76	214	ibrahim	ibrahim	PROPN
gujaf-116	76	215	,	,	PUNCT
gujaf-116	76	216	phd	phd	NOUN
gujaf-116	76	217	158	158	NUM
gujaf-116	76	218	taxation	taxation	NOUN
gujaf-116	76	219	and	and	CCONJ
gujaf-116	76	220	social	social	ADJ
gujaf-116	76	221	services	service	NOUN
gujaf-116	76	222	:	:	PUNCT
gujaf-116	76	223	evidence	evidence	NOUN
gujaf-116	76	224	from	from	ADP
gujaf-116	76	225	nigeria	nigeria	PROPN
gujaf-116	76	226	adegbite	adegbite	PROPN
gujaf-116	76	227	,	,	PUNCT
gujaf-116	76	228	tajudeen	tajudeen	NOUN
gujaf-116	76	229	adejare	adejare	NOUN
gujaf-116	76	230	,	,	PUNCT
gujaf-116	76	231	phd	phd	NOUN
gujaf-116	76	232	,	,	PUNCT
gujaf-116	76	233	abdussamad	abdussamad	PROPN
gujaf-116	76	234	,	,	PUNCT
gujaf-116	76	235	olarinde	olarinde	VERB
gujaf-116	76	236	171	171	NUM
gujaf-116	76	237	ownership	ownership	NOUN
gujaf-116	76	238	structure	structure	NOUN
gujaf-116	76	239	and	and	CCONJ
gujaf-116	76	240	financial	financial	ADJ
gujaf-116	76	241	performance	performance	NOUN
gujaf-116	76	242	of	of	ADP
gujaf-116	76	243	quoted	quote	VERB
gujaf-116	76	244	mortgage	mortgage	NOUN
gujaf-116	76	245	banks	bank	NOUN
gujaf-116	76	246	in	in	ADP
gujaf-116	76	247	nigeria	nigeria	PROPN
gujaf-116	76	248	awotundun	awotundun	PROPN
gujaf-116	76	249	,	,	PUNCT
gujaf-116	76	250	d.	d.	PROPN
gujaf-116	76	251	a.	a.	PROPN
gujaf-116	76	252	,	,	PUNCT
gujaf-116	76	253	phd	phd	NOUN
gujaf-116	76	254	,	,	PUNCT
gujaf-116	76	255	jinadu	jinadu	ADJ
gujaf-116	76	256	,	,	PUNCT
gujaf-116	76	257	m.	m.	PROPN
gujaf-116	76	258	y.	y.	PROPN
gujaf-116	76	259	b.	b.	PROPN
gujaf-116	76	260	,	,	PUNCT
gujaf-116	76	261	fakunmoju	fakunmoju	PROPN
gujaf-116	76	262	,	,	PUNCT
gujaf-116	76	263	s.	s.	PROPN
gujaf-116	76	264	k.	k.	PROPN
gujaf-116	76	265	,	,	PUNCT
gujaf-116	76	266	phd	phd	PROPN
gujaf-116	76	267	.	.	PROPN
gujaf-116	76	268	183	183	NUM
gujaf-116	76	269	capital	capital	NOUN
gujaf-116	76	270	structure	structure	NOUN
gujaf-116	76	271	and	and	CCONJ
gujaf-116	76	272	profitability	profitability	NOUN
gujaf-116	76	273	of	of	ADP
gujaf-116	76	274	listed	list	VERB
gujaf-116	76	275	deposit	deposit	NOUN
gujaf-116	76	276	money	money	NOUN
gujaf-116	76	277	banks	bank	NOUN
gujaf-116	76	278	in	in	ADP
gujaf-116	76	279	nigeria	nigeria	PROPN
gujaf-116	76	280	rahji	rahji	PROPN
gujaf-116	76	281	ohize	ohize	PROPN
gujaf-116	76	282	ibrahim	ibrahim	PROPN
gujaf-116	76	283	,	,	PUNCT
gujaf-116	76	284	kamaldeen	kamaldeen	VERB
gujaf-116	76	285	ibraheem	ibraheem	PROPN
gujaf-116	76	286	nageri	nageri	PROPN
gujaf-116	76	287	,	,	PUNCT
gujaf-116	76	288	phd	phd	NOUN
gujaf-116	76	289	,	,	PUNCT
gujaf-116	76	290	abdullai	abdullai	NOUN
gujaf-116	76	291	agbaje	agbaje	NOUN
gujaf-116	76	292	salami	salami	NOUN
gujaf-116	76	293	,	,	PUNCT
gujaf-116	76	294	phd	phd	NOUN
gujaf-116	76	295	194	194	NUM
gujaf-116	76	296	1	1	NUM
gujaf-116	76	297	nexus	nexus	NOUN
gujaf-116	76	298	between	between	ADP
gujaf-116	76	299	taxation	taxation	NOUN
gujaf-116	76	300	and	and	CCONJ
gujaf-116	76	301	foreign	foreign	ADJ
gujaf-116	76	302	direct	direct	ADJ
gujaf-116	76	303	investment	investment	NOUN
gujaf-116	76	304	in	in	ADP
gujaf-116	76	305	nigeria	nigeria	PROPN
gujaf-116	76	306	daniel	daniel	PROPN
gujaf-116	76	307	ayegbeni	ayegbeni	PROPN
gujaf-116	76	308	ulokoaga	ulokoaga	PROPN
gujaf-116	76	309	department	department	PROPN
gujaf-116	76	310	of	of	ADP
gujaf-116	76	311	banking	banking	NOUN
gujaf-116	76	312	and	and	CCONJ
gujaf-116	76	313	finance	finance	PROPN
gujaf-116	76	314	university	university	PROPN
gujaf-116	76	315	of	of	ADP
gujaf-116	76	316	benin	benin	PROPN
gujaf-116	76	317	,	,	PUNCT
gujaf-116	76	318	benin	benin	PROPN
gujaf-116	76	319	city	city	PROPN
gujaf-116	76	320	,	,	PUNCT
gujaf-116	76	321	nigeria	nigeria	PROPN
gujaf-116	76	322	+234803	+234803	VERB
gujaf-116	76	323	867	867	NUM
gujaf-116	76	324	8677	8677	NUM
gujaf-116	76	325	;	;	PUNCT
gujaf-116	76	326	dan.ayegbeni@gmail.com	dan.ayegbeni@gmail.com	PROPN
gujaf-116	76	327	esther	esther	PROPN
gujaf-116	76	328	ikavbo	ikavbo	PROPN
gujaf-116	76	329	evbayiro	evbayiro	NOUN
gujaf-116	76	330	-	-	PUNCT
gujaf-116	76	331	osagie	osagie	NOUN
gujaf-116	76	332	(	(	PUNCT
gujaf-116	76	333	mrs	mrs	PROPN
gujaf-116	76	334	)	)	PUNCT
gujaf-116	76	335	,	,	PUNCT
gujaf-116	76	336	ph.d	ph.d	PROPN
gujaf-116	76	337	department	department	PROPN
gujaf-116	76	338	of	of	ADP
gujaf-116	76	339	banking	banking	NOUN
gujaf-116	76	340	and	and	CCONJ
gujaf-116	76	341	finance	finance	PROPN
gujaf-116	76	342	university	university	PROPN
gujaf-116	76	343	of	of	ADP
gujaf-116	76	344	benin	benin	PROPN
gujaf-116	76	345	,	,	PUNCT
gujaf-116	76	346	benin	benin	PROPN
gujaf-116	76	347	city	city	PROPN
gujaf-116	76	348	,	,	PUNCT
gujaf-116	76	349	nigeria	nigeria	PROPN
gujaf-116	76	350	+234816	+234816	NOUN
gujaf-116	76	351	058	058	NUM
gujaf-116	76	352	2888	2888	NUM
gujaf-116	76	353	;	;	PUNCT
gujaf-116	76	354	esther.evbayiro-osagie@uniben.edu	esther.evbayiro-osagie@uniben.edu	NOUN
gujaf-116	76	355	abstract	abstract	ADJ
gujaf-116	76	356	this	this	DET
gujaf-116	76	357	paper	paper	NOUN
gujaf-116	76	358	explored	explore	VERB
gujaf-116	76	359	taxation	taxation	NOUN
gujaf-116	76	360	and	and	CCONJ
gujaf-116	76	361	foreign	foreign	ADJ
gujaf-116	76	362	direct	direct	ADJ
gujaf-116	76	363	investment	investment	NOUN
gujaf-116	76	364	(	(	PUNCT
gujaf-116	76	365	fdi	fdi	NOUN
gujaf-116	76	366	)	)	PUNCT
gujaf-116	76	367	using	use	VERB
gujaf-116	76	368	the	the	DET
gujaf-116	76	369	case	case	NOUN
gujaf-116	76	370	of	of	ADP
gujaf-116	76	371	nigeria	nigeria	PROPN
gujaf-116	76	372	with	with	ADP
gujaf-116	76	373	limited	limited	ADJ
gujaf-116	76	374	investigation	investigation	NOUN
gujaf-116	76	375	.	.	PUNCT
gujaf-116	77	1	taxation	taxation	NOUN
gujaf-116	77	2	was	be	AUX
gujaf-116	77	3	proxy	proxy	ADJ
gujaf-116	77	4	by	by	ADP
gujaf-116	77	5	company	company	NOUN
gujaf-116	77	6	income	income	NOUN
gujaf-116	77	7	tax	tax	NOUN
gujaf-116	77	8	(	(	PUNCT
gujaf-116	77	9	citx	citx	NOUN
gujaf-116	77	10	)	)	PUNCT
gujaf-116	77	11	and	and	CCONJ
gujaf-116	77	12	value	value	NOUN
gujaf-116	77	13	added	add	VERB
gujaf-116	77	14	tax	tax	NOUN
gujaf-116	77	15	(	(	PUNCT
gujaf-116	77	16	vatx	vatx	PROPN
gujaf-116	77	17	)	)	PUNCT
gujaf-116	77	18	,	,	PUNCT
gujaf-116	77	19	while	while	SCONJ
gujaf-116	77	20	fdi	fdi	NOUN
gujaf-116	77	21	was	be	AUX
gujaf-116	77	22	proxy	proxy	NOUN
gujaf-116	77	23	by	by	ADP
gujaf-116	77	24	fdi	fdi	NOUN
gujaf-116	77	25	inflows	inflow	NOUN
gujaf-116	77	26	.	.	PUNCT
gujaf-116	78	1	data	datum	NOUN
gujaf-116	78	2	employed	employ	VERB
gujaf-116	78	3	for	for	ADP
gujaf-116	78	4	the	the	DET
gujaf-116	78	5	analyses	analysis	NOUN
gujaf-116	78	6	were	be	AUX
gujaf-116	78	7	from	from	ADP
gujaf-116	78	8	2000	2000	NUM
gujaf-116	78	9	to	to	ADP
gujaf-116	78	10	2020	2020	NUM
gujaf-116	78	11	and	and	CCONJ
gujaf-116	78	12	obtained	obtain	VERB
gujaf-116	78	13	from	from	ADP
gujaf-116	78	14	central	central	ADJ
gujaf-116	78	15	bank	bank	PROPN
gujaf-116	78	16	of	of	ADP
gujaf-116	78	17	nigeria	nigeria	PROPN
gujaf-116	78	18	(	(	PUNCT
gujaf-116	78	19	cbn	cbn	PROPN
gujaf-116	78	20	)	)	PUNCT
gujaf-116	78	21	statistical	statistical	ADJ
gujaf-116	78	22	bulletins	bulletin	NOUN
gujaf-116	78	23	as	as	ADV
gujaf-116	78	24	well	well	ADV
gujaf-116	78	25	as	as	ADP
gujaf-116	78	26	world	world	NOUN
gujaf-116	78	27	development	development	NOUN
gujaf-116	78	28	indicators	indicator	NOUN
gujaf-116	78	29	(	(	PUNCT
gujaf-116	78	30	wdi	wdi	PROPN
gujaf-116	78	31	)	)	PUNCT
gujaf-116	78	32	.	.	PUNCT
gujaf-116	79	1	using	use	VERB
gujaf-116	79	2	time	time	NOUN
gujaf-116	79	3	series	series	PROPN
gujaf-116	79	4	econometric	econometric	ADJ
gujaf-116	79	5	technique	technique	NOUN
gujaf-116	79	6	,	,	PUNCT
gujaf-116	79	7	the	the	DET
gujaf-116	79	8	results	result	NOUN
gujaf-116	79	9	revealed	reveal	VERB
gujaf-116	79	10	that	that	SCONJ
gujaf-116	79	11	citx	citx	NOUN
gujaf-116	79	12	has	have	VERB
gujaf-116	79	13	a	a	DET
gujaf-116	79	14	negative	negative	ADJ
gujaf-116	79	15	significant	significant	ADJ
gujaf-116	79	16	impact	impact	NOUN
gujaf-116	79	17	on	on	ADP
gujaf-116	79	18	fdi	fdi	PROPN
gujaf-116	79	19	.	.	PUNCT
gujaf-116	80	1	specifically	specifically	ADV
gujaf-116	80	2	,	,	PUNCT
gujaf-116	80	3	this	this	PRON
gujaf-116	80	4	implies	imply	VERB
gujaf-116	80	5	that	that	SCONJ
gujaf-116	80	6	a	a	DET
gujaf-116	80	7	rise	rise	NOUN
gujaf-116	80	8	in	in	ADP
gujaf-116	80	9	citx	citx	ADJ
gujaf-116	80	10	rate	rate	NOUN
gujaf-116	80	11	leads	lead	VERB
gujaf-116	80	12	to	to	ADP
gujaf-116	80	13	a	a	DET
gujaf-116	80	14	decline	decline	NOUN
gujaf-116	80	15	in	in	ADP
gujaf-116	80	16	fdi	fdi	ADJ
gujaf-116	80	17	inflow	inflow	NOUN
gujaf-116	80	18	in	in	ADP
gujaf-116	80	19	nigeria	nigeria	PROPN
gujaf-116	80	20	.	.	PUNCT
gujaf-116	81	1	we	we	PRON
gujaf-116	81	2	also	also	ADV
gujaf-116	81	3	find	find	VERB
gujaf-116	81	4	that	that	SCONJ
gujaf-116	81	5	value	value	NOUN
gujaf-116	81	6	added	add	VERB
gujaf-116	81	7	tax	tax	NOUN
gujaf-116	81	8	(	(	PUNCT
gujaf-116	81	9	vatx	vatx	PROPN
gujaf-116	81	10	)	)	PUNCT
gujaf-116	81	11	significantly	significantly	ADV
gujaf-116	81	12	improves	improve	VERB
gujaf-116	81	13	fd	fd	PROPN
gujaf-116	81	14	investment	investment	NOUN
gujaf-116	81	15	in	in	ADP
gujaf-116	81	16	nigeria	nigeria	PROPN
gujaf-116	81	17	.	.	PUNCT
gujaf-116	82	1	from	from	ADP
gujaf-116	82	2	the	the	DET
gujaf-116	82	3	findings	finding	NOUN
gujaf-116	82	4	,	,	PUNCT
gujaf-116	82	5	it	it	PRON
gujaf-116	82	6	is	be	AUX
gujaf-116	82	7	recommended	recommend	VERB
gujaf-116	82	8	that	that	SCONJ
gujaf-116	82	9	policy	policy	NOUN
gujaf-116	82	10	makers	maker	NOUN
gujaf-116	82	11	in	in	ADP
gujaf-116	82	12	the	the	DET
gujaf-116	82	13	area	area	NOUN
gujaf-116	82	14	of	of	ADP
gujaf-116	82	15	corporate	corporate	ADJ
gujaf-116	82	16	tax	tax	NOUN
gujaf-116	82	17	laws	law	NOUN
gujaf-116	82	18	should	should	AUX
gujaf-116	82	19	enact	enact	VERB
gujaf-116	82	20	laws	law	NOUN
gujaf-116	82	21	that	that	PRON
gujaf-116	82	22	offer	offer	VERB
gujaf-116	82	23	incentives	incentive	NOUN
gujaf-116	82	24	to	to	PART
gujaf-116	82	25	attract	attract	VERB
gujaf-116	82	26	fdis	fdi	NOUN
gujaf-116	82	27	.	.	PUNCT
gujaf-116	83	1	more	more	ADJ
gujaf-116	83	2	than	than	ADP
gujaf-116	83	3	this	this	PRON
gujaf-116	83	4	,	,	PUNCT
gujaf-116	83	5	government	government	NOUN
gujaf-116	83	6	could	could	AUX
gujaf-116	83	7	technically	technically	ADV
gujaf-116	83	8	rise	rise	VERB
gujaf-116	83	9	the	the	DET
gujaf-116	83	10	value	value	NOUN
gujaf-116	83	11	added	add	VERB
gujaf-116	83	12	tax	tax	NOUN
gujaf-116	83	13	rate	rate	NOUN
gujaf-116	83	14	and	and	CCONJ
gujaf-116	83	15	spend	spend	VERB
gujaf-116	83	16	the	the	DET
gujaf-116	83	17	additional	additional	ADJ
gujaf-116	83	18	fund	fund	NOUN
gujaf-116	83	19	from	from	ADP
gujaf-116	83	20	it	it	PRON
gujaf-116	83	21	on	on	ADP
gujaf-116	83	22	human	human	ADJ
gujaf-116	83	23	capital	capital	NOUN
gujaf-116	83	24	training	training	NOUN
gujaf-116	83	25	and	and	CCONJ
gujaf-116	83	26	development	development	NOUN
gujaf-116	83	27	for	for	ADP
gujaf-116	83	28	human	human	ADJ
gujaf-116	83	29	effectiveness	effectiveness	NOUN
gujaf-116	83	30	in	in	ADP
gujaf-116	83	31	companies	company	NOUN
gujaf-116	83	32	.	.	PUNCT
gujaf-116	84	1	keywords	keyword	NOUN
gujaf-116	84	2	:	:	PUNCT
gujaf-116	84	3	investment	investment	NOUN
gujaf-116	84	4	,	,	PUNCT
gujaf-116	84	5	value	value	NOUN
gujaf-116	84	6	added	add	VERB
gujaf-116	84	7	tax	tax	NOUN
gujaf-116	84	8	,	,	PUNCT
gujaf-116	84	9	company	company	NOUN
gujaf-116	84	10	income	income	NOUN
gujaf-116	84	11	tax	tax	NOUN
gujaf-116	84	12	,	,	PUNCT
gujaf-116	84	13	taxation	taxation	NOUN
gujaf-116	84	14	,	,	PUNCT
gujaf-116	84	15	foreign	foreign	ADJ
gujaf-116	84	16	direct	direct	ADJ
gujaf-116	84	17	investment	investment	NOUN
gujaf-116	84	18	jel	jel	PROPN
gujaf-116	84	19	classification	classification	NOUN
gujaf-116	84	20	:	:	PUNCT
gujaf-116	84	21	e22	e22	NOUN
gujaf-116	84	22	,	,	PUNCT
gujaf-116	84	23	h25	h25	PROPN
gujaf-116	84	24	1	1	NUM
gujaf-116	84	25	.	.	PUNCT
gujaf-116	85	1	introduction	introduction	NOUN
gujaf-116	85	2	almost	almost	ADV
gujaf-116	85	3	all	all	PRON
gujaf-116	85	4	governments	government	NOUN
gujaf-116	85	5	and	and	CCONJ
gujaf-116	85	6	institutions	institution	NOUN
gujaf-116	85	7	in	in	ADP
gujaf-116	85	8	developed	develop	VERB
gujaf-116	85	9	,	,	PUNCT
gujaf-116	85	10	emerging	emerge	VERB
gujaf-116	85	11	,	,	PUNCT
gujaf-116	85	12	and	and	CCONJ
gujaf-116	85	13	developing	develop	VERB
gujaf-116	85	14	nations	nation	NOUN
gujaf-116	85	15	are	be	AUX
gujaf-116	85	16	involved	involve	VERB
gujaf-116	85	17	in	in	ADP
gujaf-116	85	18	attracting	attract	VERB
gujaf-116	85	19	fdis	fdi	NOUN
gujaf-116	85	20	.	.	PUNCT
gujaf-116	86	1	this	this	PRON
gujaf-116	86	2	is	be	AUX
gujaf-116	86	3	very	very	ADV
gujaf-116	86	4	prevalent	prevalent	ADJ
gujaf-116	86	5	in	in	ADP
gujaf-116	86	6	developing	develop	VERB
gujaf-116	86	7	countries	country	NOUN
gujaf-116	86	8	in	in	ADP
gujaf-116	86	9	african	african	PROPN
gujaf-116	86	10	.	.	PUNCT
gujaf-116	87	1	attracting	attract	VERB
gujaf-116	87	2	fdis	fdi	NOUN
gujaf-116	87	3	can	can	AUX
gujaf-116	87	4	result	result	VERB
gujaf-116	87	5	in	in	ADP
gujaf-116	87	6	the	the	DET
gujaf-116	87	7	establishment	establishment	NOUN
gujaf-116	87	8	of	of	ADP
gujaf-116	87	9	more	more	ADJ
gujaf-116	87	10	jobs	job	NOUN
gujaf-116	87	11	,	,	PUNCT
gujaf-116	87	12	more	more	ADV
gujaf-116	87	13	technological	technological	ADJ
gujaf-116	87	14	know	know	NOUN
gujaf-116	87	15	-	-	PUNCT
gujaf-116	87	16	how	how	NOUN
gujaf-116	87	17	,	,	PUNCT
gujaf-116	87	18	and	and	CCONJ
gujaf-116	87	19	,	,	PUNCT
gujaf-116	87	20	most	most	ADV
gujaf-116	87	21	crucially	crucially	ADV
gujaf-116	87	22	,	,	PUNCT
gujaf-116	87	23	economic	economic	ADJ
gujaf-116	87	24	growth	growth	NOUN
gujaf-116	87	25	,	,	PUNCT
gujaf-116	87	26	and	and	CCONJ
gujaf-116	87	27	development	development	NOUN
gujaf-116	87	28	(	(	PUNCT
gujaf-116	87	29	dakasku	dakasku	ADV
gujaf-116	87	30	,	,	PUNCT
gujaf-116	87	31	jelilov	jelilov	PROPN
gujaf-116	87	32	,	,	PUNCT
gujaf-116	87	33	isik	isik	NOUN
gujaf-116	87	34	&	&	CCONJ
gujaf-116	87	35	akyuz	akyuz	PROPN
gujaf-116	87	36	,	,	PUNCT
gujaf-116	87	37	2020	2020	NUM
gujaf-116	87	38	)	)	PUNCT
gujaf-116	87	39	.	.	PUNCT
gujaf-116	88	1	the	the	DET
gujaf-116	88	2	upshot	upshot	NOUN
gujaf-116	88	3	of	of	ADP
gujaf-116	88	4	the	the	DET
gujaf-116	88	5	economic	economic	ADJ
gujaf-116	88	6	gains	gain	NOUN
gujaf-116	88	7	will	will	AUX
gujaf-116	88	8	be	be	AUX
gujaf-116	88	9	an	an	DET
gujaf-116	88	10	increase	increase	NOUN
gujaf-116	88	11	in	in	ADP
gujaf-116	88	12	net	net	ADJ
gujaf-116	88	13	domestic	domestic	ADJ
gujaf-116	88	14	income	income	NOUN
gujaf-116	88	15	,	,	PUNCT
gujaf-116	88	16	distributed	distribute	VERB
gujaf-116	88	17	through	through	ADP
gujaf-116	88	18	wage	wage	NOUN
gujaf-116	88	19	taxation	taxation	NOUN
gujaf-116	88	20	and	and	CCONJ
gujaf-116	88	21	profits	profit	NOUN
gujaf-116	88	22	from	from	ADP
gujaf-116	88	23	foreign	foreign	ADJ
gujaf-116	88	24	-	-	PUNCT
gujaf-116	88	25	owned	own	VERB
gujaf-116	88	26	enterprise	enterprise	NOUN
gujaf-116	88	27	(	(	PUNCT
gujaf-116	88	28	dakasku	dakasku	ADV
gujaf-116	88	29	,	,	PUNCT
gujaf-116	88	30	jelilov	jelilov	PROPN
gujaf-116	88	31	,	,	PUNCT
gujaf-116	88	32	isik	isik	NOUN
gujaf-116	88	33	&	&	CCONJ
gujaf-116	88	34	akyuz	akyuz	PROPN
gujaf-116	88	35	,	,	PUNCT
gujaf-116	88	36	2020	2020	NUM
gujaf-116	88	37	)	)	PUNCT
gujaf-116	88	38	.	.	PUNCT
gujaf-116	89	1	fdi	fdi	NOUN
gujaf-116	89	2	may	may	AUX
gujaf-116	89	3	have	have	VERB
gujaf-116	89	4	a	a	DET
gujaf-116	89	5	spillover	spillover	ADJ
gujaf-116	89	6	effect	effect	NOUN
gujaf-116	89	7	on	on	ADP
gujaf-116	89	8	domestic	domestic	ADJ
gujaf-116	89	9	income	income	NOUN
gujaf-116	89	10	due	due	ADP
gujaf-116	89	11	to	to	ADP
gujaf-116	89	12	the	the	DET
gujaf-116	89	13	introduction	introduction	NOUN
gujaf-116	89	14	of	of	ADP
gujaf-116	89	15	new	new	ADJ
gujaf-116	89	16	technology	technology	NOUN
gujaf-116	89	17	and	and	CCONJ
gujaf-116	89	18	the	the	DET
gujaf-116	89	19	improvement	improvement	NOUN
gujaf-116	89	20	of	of	ADP
gujaf-116	89	21	human	human	ADJ
gujaf-116	89	22	capital	capital	NOUN
gujaf-116	89	23	(	(	PUNCT
gujaf-116	89	24	mallampally	mallampally	NOUN
gujaf-116	89	25	&	&	CCONJ
gujaf-116	89	26	sauvant	sauvant	NOUN
gujaf-116	89	27	,	,	PUNCT
gujaf-116	89	28	1999	1999	NUM
gujaf-116	89	29	)	)	PUNCT
gujaf-116	89	30	.	.	PUNCT
gujaf-116	90	1	considering	consider	VERB
gujaf-116	90	2	the	the	DET
gujaf-116	90	3	potential	potential	ADJ
gujaf-116	90	4	benefits	benefit	NOUN
gujaf-116	90	5	of	of	ADP
gujaf-116	90	6	fdi	fdi	PROPN
gujaf-116	90	7	,	,	PUNCT
gujaf-116	90	8	policymakers	policymaker	NOUN
gujaf-116	90	9	have	have	AUX
gujaf-116	90	10	continued	continue	VERB
gujaf-116	90	11	to	to	PART
gujaf-116	90	12	reform	reform	VERB
gujaf-116	90	13	their	their	PRON
gujaf-116	90	14	policies	policy	NOUN
gujaf-116	90	15	in	in	ADP
gujaf-116	90	16	the	the	DET
gujaf-116	90	17	area	area	NOUN
gujaf-116	90	18	of	of	ADP
gujaf-116	90	19	tax	tax	NOUN
gujaf-116	90	20	to	to	PART
gujaf-116	90	21	attract	attract	VERB
gujaf-116	90	22	fd	fd	PUNCT
gujaf-116	90	23	investments	investment	NOUN
gujaf-116	90	24	(	(	PUNCT
gujaf-116	90	25	ahmad	ahmad	PROPN
gujaf-116	90	26	,	,	PUNCT
gujaf-116	90	27	ali	ali	PROPN
gujaf-116	90	28	,	,	PUNCT
gujaf-116	90	29	&	&	CCONJ
gujaf-116	90	30	khan	khan	PROPN
gujaf-116	90	31	,	,	PUNCT
gujaf-116	90	32	2020	2020	NUM
gujaf-116	90	33	)	)	PUNCT
gujaf-116	90	34	.	.	PUNCT
gujaf-116	91	1	in	in	ADP
gujaf-116	91	2	every	every	DET
gujaf-116	91	3	country	country	NOUN
gujaf-116	91	4	,	,	PUNCT
gujaf-116	91	5	taxation	taxation	NOUN
gujaf-116	91	6	is	be	AUX
gujaf-116	91	7	a	a	DET
gujaf-116	91	8	critical	critical	ADJ
gujaf-116	91	9	weapon	weapon	NOUN
gujaf-116	91	10	.	.	PUNCT
gujaf-116	92	1	it	it	PRON
gujaf-116	92	2	is	be	AUX
gujaf-116	92	3	an	an	DET
gujaf-116	92	4	essential	essential	ADJ
gujaf-116	92	5	macroeconomic	macroeconomic	ADJ
gujaf-116	92	6	tool	tool	NOUN
gujaf-116	92	7	for	for	SCONJ
gujaf-116	92	8	the	the	DET
gujaf-116	92	9	state	state	NOUN
gujaf-116	92	10	to	to	PART
gujaf-116	92	11	function	function	VERB
gujaf-116	92	12	with	with	ADP
gujaf-116	92	13	respect	respect	NOUN
gujaf-116	92	14	to	to	ADP
gujaf-116	92	15	revenue	revenue	NOUN
gujaf-116	92	16	,	,	PUNCT
gujaf-116	92	17	access	access	NOUN
gujaf-116	92	18	to	to	ADP
gujaf-116	92	19	infrastructure	infrastructure	NOUN
gujaf-116	92	20	for	for	ADP
gujaf-116	92	21	its	its	PRON
gujaf-116	92	22	population	population	NOUN
gujaf-116	92	23	,	,	PUNCT
gujaf-116	92	24	rules	rule	NOUN
gujaf-116	92	25	,	,	PUNCT
gujaf-116	92	26	and	and	CCONJ
gujaf-116	92	27	encouraging	encouraging	ADJ
gujaf-116	92	28	or	or	CCONJ
gujaf-116	92	29	discouraging	discourage	VERB
gujaf-116	92	30	investment	investment	NOUN
gujaf-116	92	31	,	,	PUNCT
gujaf-116	92	32	among	among	ADP
gujaf-116	92	33	other	other	ADJ
gujaf-116	92	34	things	thing	NOUN
gujaf-116	92	35	(	(	PUNCT
gujaf-116	92	36	ufoeze	ufoeze	ADJ
gujaf-116	92	37	,	,	PUNCT
gujaf-116	92	38	odimgbe	odimgbe	ADV
gujaf-116	92	39	,	,	PUNCT
gujaf-116	92	40	ezeabalisi	ezeabalisi	ADJ
gujaf-116	92	41	&	&	CCONJ
gujaf-116	92	42	alajekwu	alajekwu	NOUN
gujaf-116	92	43	,	,	PUNCT
gujaf-116	92	44	2018	2018	NUM
gujaf-116	92	45	)	)	PUNCT
gujaf-116	92	46	.	.	PUNCT
gujaf-116	93	1	the	the	DET
gujaf-116	93	2	term	term	NOUN
gujaf-116	93	3	taxes	taxis	NOUN
gujaf-116	93	4	are	be	AUX
gujaf-116	93	5	seen	see	VERB
gujaf-116	93	6	as	as	ADP
gujaf-116	93	7	a	a	DET
gujaf-116	93	8	macro	macro	ADJ
gujaf-116	93	9	-	-	ADJ
gujaf-116	93	10	economic	economic	ADJ
gujaf-116	93	11	instrument	instrument	NOUN
gujaf-116	93	12	that	that	PRON
gujaf-116	93	13	governments	government	NOUN
gujaf-116	93	14	utilize	utilize	VERB
gujaf-116	93	15	to	to	PART
gujaf-116	93	16	produce	produce	VERB
gujaf-116	93	17	money	money	NOUN
gujaf-116	93	18	by	by	ADP
gujaf-116	93	19	anyafor	anyafor	NOUN
gujaf-116	93	20	(	(	PUNCT
gujaf-116	93	21	1996	1996	NUM
gujaf-116	93	22	)	)	PUNCT
gujaf-116	93	23	.	.	PUNCT
gujaf-116	94	1	in	in	ADP
gujaf-116	94	2	the	the	DET
gujaf-116	94	3	case	case	NOUN
gujaf-116	94	4	of	of	ADP
gujaf-116	94	5	nigeria	nigeria	PROPN
gujaf-116	94	6	,	,	PUNCT
gujaf-116	94	7	there	there	PRON
gujaf-116	94	8	have	have	AUX
gujaf-116	94	9	been	be	AUX
gujaf-116	94	10	high	high	ADJ
gujaf-116	94	11	dependence	dependence	NOUN
gujaf-116	94	12	on	on	ADP
gujaf-116	94	13	revenue	revenue	NOUN
gujaf-116	94	14	from	from	ADP
gujaf-116	94	15	crude	crude	ADJ
gujaf-116	94	16	oil	oil	NOUN
gujaf-116	94	17	,	,	PUNCT
gujaf-116	94	18	but	but	CCONJ
gujaf-116	94	19	her	her	PRON
gujaf-116	94	20	crude	crude	ADJ
gujaf-116	94	21	oil	oil	NOUN
gujaf-116	94	22	earnings	earning	NOUN
gujaf-116	94	23	had	have	AUX
gujaf-116	94	24	been	be	AUX
gujaf-116	94	25	declining	decline	VERB
gujaf-116	94	26	,	,	PUNCT
gujaf-116	94	27	due	due	ADP
gujaf-116	94	28	to	to	PART
gujaf-116	94	29	drop	drop	VERB
gujaf-116	94	30	in	in	ADP
gujaf-116	94	31	oil	oil	NOUN
gujaf-116	94	32	prices	price	NOUN
gujaf-116	94	33	in	in	ADP
gujaf-116	94	34	the	the	DET
gujaf-116	94	35	global	global	ADJ
gujaf-116	94	36	market	market	NOUN
gujaf-116	94	37	and	and	CCONJ
gujaf-116	94	38	decline	decline	VERB
gujaf-116	94	39	in	in	ADP
gujaf-116	94	40	the	the	DET
gujaf-116	94	41	crude	crude	ADJ
gujaf-116	94	42	oil	oil	NOUN
gujaf-116	94	43	mailto:dan.ayegbeni@gmail.com	mailto:dan.ayegbeni@gmail.com	X
gujaf-116	94	44	mailto:esther.evbayiro-osagie@uniben.edu	mailto:esther.evbayiro-osagie@uniben.edu	PROPN
gujaf-116	94	45	2	2	NUM
gujaf-116	94	46	production	production	NOUN
gujaf-116	94	47	because	because	SCONJ
gujaf-116	94	48	of	of	ADP
gujaf-116	94	49	the	the	DET
gujaf-116	94	50	insurgence	insurgence	NOUN
gujaf-116	94	51	in	in	ADP
gujaf-116	94	52	the	the	DET
gujaf-116	94	53	niger	niger	NOUN
gujaf-116	94	54	delta	delta	NOUN
gujaf-116	94	55	section	section	NOUN
gujaf-116	94	56	of	of	ADP
gujaf-116	94	57	the	the	DET
gujaf-116	94	58	country	country	NOUN
gujaf-116	94	59	.	.	PUNCT
gujaf-116	95	1	according	accord	VERB
gujaf-116	95	2	to	to	ADP
gujaf-116	95	3	jones	jones	PROPN
gujaf-116	95	4	,	,	PUNCT
gujaf-116	95	5	ihendinihu	ihendinihu	NOUN
gujaf-116	95	6	,	,	PUNCT
gujaf-116	95	7	and	and	CCONJ
gujaf-116	95	8	nwaiwu	nwaiwu	NOUN
gujaf-116	95	9	(	(	PUNCT
gujaf-116	95	10	2015	2015	NUM
gujaf-116	95	11	)	)	PUNCT
gujaf-116	95	12	,	,	PUNCT
gujaf-116	95	13	this	this	DET
gujaf-116	95	14	instability	instability	NOUN
gujaf-116	95	15	in	in	ADP
gujaf-116	95	16	oil	oil	NOUN
gujaf-116	95	17	price	price	NOUN
gujaf-116	95	18	and	and	CCONJ
gujaf-116	95	19	production	production	NOUN
gujaf-116	95	20	have	have	AUX
gujaf-116	95	21	place	place	NOUN
gujaf-116	95	22	the	the	DET
gujaf-116	95	23	country	country	NOUN
gujaf-116	95	24	's	's	PART
gujaf-116	95	25	foreign	foreign	ADJ
gujaf-116	95	26	revenues	revenue	NOUN
gujaf-116	95	27	in	in	ADP
gujaf-116	95	28	peril	peril	NOUN
gujaf-116	95	29	.	.	PUNCT
gujaf-116	96	1	this	this	PRON
gujaf-116	96	2	was	be	AUX
gujaf-116	96	3	backed	back	VERB
gujaf-116	96	4	up	up	ADP
gujaf-116	96	5	by	by	ADP
gujaf-116	96	6	a	a	DET
gujaf-116	96	7	world	world	NOUN
gujaf-116	96	8	bank	bank	NOUN
gujaf-116	96	9	analysis	analysis	NOUN
gujaf-116	96	10	from	from	ADP
gujaf-116	96	11	2016	2016	NUM
gujaf-116	96	12	that	that	PRON
gujaf-116	96	13	warned	warn	VERB
gujaf-116	96	14	that	that	SCONJ
gujaf-116	96	15	mono	mono	NOUN
gujaf-116	96	16	-	-	PUNCT
gujaf-116	96	17	product	product	NOUN
gujaf-116	96	18	economies	economy	NOUN
gujaf-116	96	19	,	,	PUNCT
gujaf-116	96	20	especially	especially	ADV
gujaf-116	96	21	those	those	PRON
gujaf-116	96	22	that	that	PRON
gujaf-116	96	23	rely	rely	VERB
gujaf-116	96	24	on	on	ADP
gujaf-116	96	25	crude	crude	ADJ
gujaf-116	96	26	oil	oil	NOUN
gujaf-116	96	27	,	,	PUNCT
gujaf-116	96	28	will	will	AUX
gujaf-116	96	29	be	be	AUX
gujaf-116	96	30	sensitive	sensitive	ADJ
gujaf-116	96	31	to	to	ADP
gujaf-116	96	32	crude	crude	ADJ
gujaf-116	96	33	oil	oil	NOUN
gujaf-116	96	34	price	price	NOUN
gujaf-116	96	35	volatility	volatility	NOUN
gujaf-116	96	36	.	.	PUNCT
gujaf-116	97	1	therefore	therefore	ADV
gujaf-116	97	2	,	,	PUNCT
gujaf-116	97	3	there	there	PRON
gujaf-116	97	4	is	be	VERB
gujaf-116	97	5	the	the	DET
gujaf-116	97	6	need	need	NOUN
gujaf-116	97	7	for	for	ADP
gujaf-116	97	8	alternative	alternative	ADJ
gujaf-116	97	9	source	source	NOUN
gujaf-116	97	10	of	of	ADP
gujaf-116	97	11	revenue	revenue	NOUN
gujaf-116	97	12	or	or	CCONJ
gujaf-116	97	13	income	income	NOUN
gujaf-116	97	14	for	for	ADP
gujaf-116	97	15	the	the	DET
gujaf-116	97	16	economic	economic	ADJ
gujaf-116	97	17	,	,	PUNCT
gujaf-116	97	18	thus	thus	ADV
gujaf-116	97	19	the	the	DET
gujaf-116	97	20	emphasis	emphasis	NOUN
gujaf-116	97	21	on	on	ADP
gujaf-116	97	22	tax	tax	NOUN
gujaf-116	97	23	revenue	revenue	NOUN
gujaf-116	97	24	in	in	ADP
gujaf-116	97	25	recent	recent	ADJ
gujaf-116	97	26	times	time	NOUN
gujaf-116	97	27	.	.	PUNCT
gujaf-116	98	1	tax	tax	NOUN
gujaf-116	98	2	policies	policy	NOUN
gujaf-116	98	3	are	be	AUX
gujaf-116	98	4	fundamental	fundamental	ADJ
gujaf-116	98	5	in	in	ADP
gujaf-116	98	6	the	the	DET
gujaf-116	98	7	final	final	ADJ
gujaf-116	98	8	choice	choice	NOUN
gujaf-116	98	9	for	for	ADP
gujaf-116	98	10	an	an	DET
gujaf-116	98	11	investor	investor	NOUN
gujaf-116	98	12	wishing	wish	VERB
gujaf-116	98	13	to	to	PART
gujaf-116	98	14	invest	invest	VERB
gujaf-116	98	15	in	in	ADP
gujaf-116	98	16	another	another	DET
gujaf-116	98	17	country	country	NOUN
gujaf-116	98	18	(	(	PUNCT
gujaf-116	98	19	justman	justman	NOUN
gujaf-116	98	20	et	et	PROPN
gujaf-116	98	21	al	al	PROPN
gujaf-116	98	22	.	.	PROPN
gujaf-116	98	23	,	,	PUNCT
gujaf-116	98	24	2011	2011	NUM
gujaf-116	98	25	)	)	PUNCT
gujaf-116	98	26	.	.	PUNCT
gujaf-116	99	1	however	however	ADV
gujaf-116	99	2	,	,	PUNCT
gujaf-116	99	3	if	if	SCONJ
gujaf-116	99	4	a	a	DET
gujaf-116	99	5	country	country	NOUN
gujaf-116	99	6	's	's	PART
gujaf-116	99	7	taxes	taxis	NOUN
gujaf-116	99	8	are	be	AUX
gujaf-116	99	9	low	low	ADJ
gujaf-116	99	10	,	,	PUNCT
gujaf-116	99	11	it	it	PRON
gujaf-116	99	12	becomes	become	VERB
gujaf-116	99	13	even	even	ADV
gujaf-116	99	14	more	more	ADV
gujaf-116	99	15	appealing	appealing	ADJ
gujaf-116	99	16	to	to	ADP
gujaf-116	99	17	investors	investor	NOUN
gujaf-116	99	18	.	.	PUNCT
gujaf-116	100	1	furthermore	furthermore	ADV
gujaf-116	100	2	,	,	PUNCT
gujaf-116	100	3	if	if	SCONJ
gujaf-116	100	4	there	there	PRON
gujaf-116	100	5	are	be	VERB
gujaf-116	100	6	fiscal	fiscal	ADJ
gujaf-116	100	7	incentives	incentive	NOUN
gujaf-116	100	8	for	for	ADP
gujaf-116	100	9	businesses	business	NOUN
gujaf-116	100	10	,	,	PUNCT
gujaf-116	100	11	the	the	DET
gujaf-116	100	12	size	size	NOUN
gujaf-116	100	13	of	of	ADP
gujaf-116	100	14	the	the	DET
gujaf-116	100	15	economy	economy	NOUN
gujaf-116	100	16	,	,	PUNCT
gujaf-116	100	17	its	its	PRON
gujaf-116	100	18	purchasing	purchasing	NOUN
gujaf-116	100	19	power	power	NOUN
gujaf-116	100	20	,	,	PUNCT
gujaf-116	100	21	and	and	CCONJ
gujaf-116	100	22	other	other	ADJ
gujaf-116	100	23	market	market	NOUN
gujaf-116	100	24	-	-	PUNCT
gujaf-116	100	25	related	relate	VERB
gujaf-116	100	26	factors	factor	NOUN
gujaf-116	100	27	can	can	AUX
gujaf-116	100	28	be	be	AUX
gujaf-116	100	29	compensated	compensate	VERB
gujaf-116	100	30	(	(	PUNCT
gujaf-116	100	31	bucovetsky	bucovetsky	NOUN
gujaf-116	100	32	2013	2013	NUM
gujaf-116	100	33	)	)	PUNCT
gujaf-116	100	34	.	.	PUNCT
gujaf-116	101	1	therefore	therefore	ADV
gujaf-116	101	2	,	,	PUNCT
gujaf-116	101	3	each	each	DET
gujaf-116	101	4	country	country	NOUN
gujaf-116	101	5	would	would	AUX
gujaf-116	101	6	act	act	VERB
gujaf-116	101	7	accordingly	accordingly	ADV
gujaf-116	101	8	to	to	PART
gujaf-116	101	9	attract	attract	VERB
gujaf-116	101	10	more	more	ADJ
gujaf-116	101	11	foreign	foreign	ADJ
gujaf-116	101	12	investors	investor	NOUN
gujaf-116	101	13	and	and	CCONJ
gujaf-116	101	14	to	to	PART
gujaf-116	101	15	stimulate	stimulate	VERB
gujaf-116	101	16	the	the	DET
gujaf-116	101	17	inflow	inflow	NOUN
gujaf-116	101	18	of	of	ADP
gujaf-116	101	19	foreign	foreign	ADJ
gujaf-116	101	20	direct	direct	ADJ
gujaf-116	101	21	investments	investment	NOUN
gujaf-116	101	22	.	.	PUNCT
gujaf-116	102	1	because	because	SCONJ
gujaf-116	102	2	it	it	PRON
gujaf-116	102	3	determines	determine	VERB
gujaf-116	102	4	after	after	ADP
gujaf-116	102	5	-	-	PUNCT
gujaf-116	102	6	tax	tax	NOUN
gujaf-116	102	7	returns	return	NOUN
gujaf-116	102	8	from	from	ADP
gujaf-116	102	9	investment	investment	NOUN
gujaf-116	102	10	,	,	PUNCT
gujaf-116	102	11	the	the	DET
gujaf-116	102	12	burden	burden	NOUN
gujaf-116	102	13	of	of	ADP
gujaf-116	102	14	direct	direct	ADJ
gujaf-116	102	15	taxes	taxis	NOUN
gujaf-116	102	16	influences	influence	VERB
gujaf-116	102	17	the	the	DET
gujaf-116	102	18	volume	volume	NOUN
gujaf-116	102	19	and	and	CCONJ
gujaf-116	102	20	location	location	NOUN
gujaf-116	102	21	of	of	ADP
gujaf-116	102	22	foreign	foreign	ADJ
gujaf-116	102	23	direct	direct	ADJ
gujaf-116	102	24	investment	investment	NOUN
gujaf-116	102	25	(	(	PUNCT
gujaf-116	102	26	fdi	fdi	NOUN
gujaf-116	102	27	)	)	PUNCT
gujaf-116	102	28	(	(	PUNCT
gujaf-116	102	29	okoi	okoi	PROPN
gujaf-116	102	30	&	&	CCONJ
gujaf-116	102	31	edame	edame	PROPN
gujaf-116	102	32	,	,	PUNCT
gujaf-116	102	33	2013	2013	NUM
gujaf-116	102	34	)	)	PUNCT
gujaf-116	102	35	.	.	PUNCT
gujaf-116	103	1	since	since	SCONJ
gujaf-116	103	2	the	the	DET
gujaf-116	103	3	1980s	1980	NOUN
gujaf-116	103	4	,	,	PUNCT
gujaf-116	103	5	there	there	PRON
gujaf-116	103	6	have	have	AUX
gujaf-116	103	7	been	be	AUX
gujaf-116	103	8	empirical	empirical	ADJ
gujaf-116	103	9	evidence	evidence	NOUN
gujaf-116	103	10	in	in	ADP
gujaf-116	103	11	nigeria	nigeria	PROPN
gujaf-116	103	12	indicating	indicate	VERB
gujaf-116	103	13	there	there	PRON
gujaf-116	103	14	is	be	VERB
gujaf-116	103	15	a	a	DET
gujaf-116	103	16	nexus	nexus	NOUN
gujaf-116	103	17	between	between	ADP
gujaf-116	103	18	taxation	taxation	NOUN
gujaf-116	103	19	and	and	CCONJ
gujaf-116	103	20	economic	economic	ADJ
gujaf-116	103	21	expansion	expansion	NOUN
gujaf-116	103	22	or	or	CCONJ
gujaf-116	103	23	activity	activity	NOUN
gujaf-116	103	24	.	.	PUNCT
gujaf-116	104	1	a	a	DET
gujaf-116	104	2	review	review	NOUN
gujaf-116	104	3	of	of	ADP
gujaf-116	104	4	several	several	ADJ
gujaf-116	104	5	empirical	empirical	ADJ
gujaf-116	104	6	studies	study	NOUN
gujaf-116	104	7	between	between	ADP
gujaf-116	104	8	the	the	DET
gujaf-116	104	9	period	period	NOUN
gujaf-116	104	10	of	of	ADP
gujaf-116	104	11	2010	2010	NUM
gujaf-116	104	12	and	and	CCONJ
gujaf-116	104	13	2021	2021	NUM
gujaf-116	104	14	from	from	ADP
gujaf-116	104	15	continents	continent	NOUN
gujaf-116	104	16	in	in	ADP
gujaf-116	104	17	the	the	DET
gujaf-116	104	18	world	world	NOUN
gujaf-116	104	19	showed	show	VERB
gujaf-116	104	20	different	different	ADJ
gujaf-116	104	21	results	result	NOUN
gujaf-116	104	22	on	on	ADP
gujaf-116	104	23	the	the	DET
gujaf-116	104	24	interaction	interaction	NOUN
gujaf-116	104	25	between	between	ADP
gujaf-116	104	26	taxation	taxation	NOUN
gujaf-116	104	27	and	and	CCONJ
gujaf-116	104	28	fdi	fdi	PROPN
gujaf-116	104	29	.	.	PUNCT
gujaf-116	105	1	furthermore	furthermore	ADV
gujaf-116	105	2	,	,	PUNCT
gujaf-116	105	3	the	the	DET
gujaf-116	105	4	review	review	NOUN
gujaf-116	105	5	also	also	ADV
gujaf-116	105	6	revealed	reveal	VERB
gujaf-116	105	7	that	that	SCONJ
gujaf-116	105	8	most	most	ADJ
gujaf-116	105	9	past	past	ADJ
gujaf-116	105	10	studies	study	NOUN
gujaf-116	105	11	were	be	AUX
gujaf-116	105	12	done	do	VERB
gujaf-116	105	13	in	in	ADP
gujaf-116	105	14	asia	asia	PROPN
gujaf-116	105	15	especially	especially	ADV
gujaf-116	105	16	in	in	ADP
gujaf-116	105	17	malaysia	malaysia	PROPN
gujaf-116	105	18	,	,	PUNCT
gujaf-116	105	19	laos	laos	PROPN
gujaf-116	105	20	,	,	PUNCT
gujaf-116	105	21	and	and	CCONJ
gujaf-116	105	22	india	india	PROPN
gujaf-116	105	23	,	,	PUNCT
gujaf-116	105	24	while	while	SCONJ
gujaf-116	105	25	in	in	ADP
gujaf-116	105	26	africa	africa	PROPN
gujaf-116	105	27	the	the	DET
gujaf-116	105	28	studies	study	NOUN
gujaf-116	105	29	were	be	AUX
gujaf-116	105	30	in	in	ADP
gujaf-116	105	31	tunisia	tunisia	PROPN
gujaf-116	105	32	,	,	PUNCT
gujaf-116	105	33	zambia	zambia	PROPN
gujaf-116	105	34	,	,	PUNCT
gujaf-116	105	35	ghana	ghana	PROPN
gujaf-116	105	36	,	,	PUNCT
gujaf-116	105	37	and	and	CCONJ
gujaf-116	105	38	nigeria	nigeria	PROPN
gujaf-116	105	39	,	,	PUNCT
gujaf-116	105	40	but	but	CCONJ
gujaf-116	105	41	most	most	ADJ
gujaf-116	105	42	of	of	ADP
gujaf-116	105	43	the	the	DET
gujaf-116	105	44	studies	study	NOUN
gujaf-116	105	45	in	in	ADP
gujaf-116	105	46	africa	africa	PROPN
gujaf-116	105	47	and	and	CCONJ
gujaf-116	105	48	nigeria	nigeria	PROPN
gujaf-116	105	49	in	in	ADP
gujaf-116	105	50	particular	particular	ADJ
gujaf-116	105	51	employed	employ	VERB
gujaf-116	105	52	petroleum	petroleum	NOUN
gujaf-116	105	53	profit	profit	NOUN
gujaf-116	105	54	tax	tax	NOUN
gujaf-116	105	55	and	and	CCONJ
gujaf-116	105	56	capital	capital	NOUN
gujaf-116	105	57	gain	gain	NOUN
gujaf-116	105	58	tax	tax	NOUN
gujaf-116	105	59	as	as	ADP
gujaf-116	105	60	taxation	taxation	NOUN
gujaf-116	105	61	proxies	proxy	NOUN
gujaf-116	105	62	.	.	PUNCT
gujaf-116	106	1	however	however	ADV
gujaf-116	106	2	,	,	PUNCT
gujaf-116	106	3	only	only	ADV
gujaf-116	106	4	the	the	DET
gujaf-116	106	5	studies	study	NOUN
gujaf-116	106	6	of	of	ADP
gujaf-116	106	7	dibia	dibia	NOUN
gujaf-116	106	8	and	and	CCONJ
gujaf-116	106	9	onwuchekwa	onwuchekwa	PROPN
gujaf-116	106	10	(	(	PUNCT
gujaf-116	106	11	2019	2019	NUM
gujaf-116	106	12	)	)	PUNCT
gujaf-116	106	13	;	;	PUNCT
gujaf-116	106	14	ahmad	ahmad	PROPN
gujaf-116	106	15	,	,	PUNCT
gujaf-116	106	16	ali	ali	PROPN
gujaf-116	106	17	,	,	PUNCT
gujaf-116	106	18	and	and	CCONJ
gujaf-116	106	19	khan	khan	PROPN
gujaf-116	106	20	(	(	PUNCT
gujaf-116	106	21	2020	2020	NUM
gujaf-116	106	22	)	)	PUNCT
gujaf-116	106	23	;	;	PUNCT
gujaf-116	106	24	and	and	CCONJ
gujaf-116	106	25	babatunde	babatunde	NOUN
gujaf-116	106	26	,	,	PUNCT
gujaf-116	106	27	ibukun	ibukun	NOUN
gujaf-116	106	28	,	,	PUNCT
gujaf-116	106	29	and	and	CCONJ
gujaf-116	106	30	oyeyemi	oyeyemi	PROPN
gujaf-116	106	31	(	(	PUNCT
gujaf-116	106	32	2017	2017	NUM
gujaf-116	106	33	)	)	PUNCT
gujaf-116	106	34	employed	employ	VERB
gujaf-116	106	35	the	the	DET
gujaf-116	106	36	proxy	proxy	NOUN
gujaf-116	106	37	of	of	ADP
gujaf-116	106	38	company	company	NOUN
gujaf-116	106	39	income	income	NOUN
gujaf-116	106	40	tax	tax	NOUN
gujaf-116	106	41	as	as	ADP
gujaf-116	106	42	taxation	taxation	NOUN
gujaf-116	106	43	determinants	determinant	NOUN
gujaf-116	106	44	of	of	ADP
gujaf-116	106	45	economic	economic	ADJ
gujaf-116	106	46	growth	growth	NOUN
gujaf-116	106	47	.	.	PUNCT
gujaf-116	107	1	in	in	ADP
gujaf-116	107	2	the	the	DET
gujaf-116	107	3	literature	literature	NOUN
gujaf-116	107	4	reviewed	review	VERB
gujaf-116	107	5	we	we	PRON
gujaf-116	107	6	identified	identify	VERB
gujaf-116	107	7	a	a	DET
gujaf-116	107	8	gap	gap	NOUN
gujaf-116	107	9	in	in	ADP
gujaf-116	107	10	the	the	DET
gujaf-116	107	11	scope	scope	NOUN
gujaf-116	107	12	of	of	ADP
gujaf-116	107	13	study	study	NOUN
gujaf-116	107	14	;	;	PUNCT
gujaf-116	107	15	bashir	bashir	NOUN
gujaf-116	107	16	and	and	CCONJ
gujaf-116	107	17	samsiso	samsiso	NOUN
gujaf-116	107	18	(	(	PUNCT
gujaf-116	107	19	2020	2020	NUM
gujaf-116	107	20	)	)	PUNCT
gujaf-116	107	21	conducted	conduct	VERB
gujaf-116	107	22	their	their	PRON
gujaf-116	107	23	study	study	NOUN
gujaf-116	107	24	using	use	VERB
gujaf-116	107	25	data	datum	NOUN
gujaf-116	107	26	from	from	ADP
gujaf-116	107	27	1981	1981	NUM
gujaf-116	107	28	-	-	SYM
gujaf-116	107	29	2018	2018	NUM
gujaf-116	107	30	;	;	PUNCT
gujaf-116	107	31	dakasku	dakasku	NOUN
gujaf-116	107	32	,	,	PUNCT
gujaf-116	107	33	jelilov	jelilov	PROPN
gujaf-116	107	34	,	,	PUNCT
gujaf-116	107	35	isik	isik	NOUN
gujaf-116	107	36	&	&	CCONJ
gujaf-116	107	37	akyuz	akyuz	PROPN
gujaf-116	107	38	(	(	PUNCT
gujaf-116	107	39	2020	2020	NUM
gujaf-116	107	40	)	)	PUNCT
gujaf-116	107	41	used	use	VERB
gujaf-116	107	42	data	datum	NOUN
gujaf-116	107	43	from	from	ADP
gujaf-116	107	44	1986	1986	NUM
gujaf-116	107	45	-	-	SYM
gujaf-116	107	46	2018	2018	NUM
gujaf-116	107	47	;	;	PUNCT
gujaf-116	107	48	andabai	andabai	PROPN
gujaf-116	107	49	,	,	PUNCT
gujaf-116	107	50	ikeora	ikeora	PROPN
gujaf-116	107	51	,	,	PUNCT
gujaf-116	107	52	and	and	CCONJ
gujaf-116	107	53	anah	anah	PROPN
gujaf-116	107	54	(	(	PUNCT
gujaf-116	107	55	2019	2019	NUM
gujaf-116	107	56	)	)	PUNCT
gujaf-116	107	57	used	use	VERB
gujaf-116	107	58	data	datum	NOUN
gujaf-116	107	59	from	from	ADP
gujaf-116	107	60	1990	1990	NUM
gujaf-116	107	61	-	-	SYM
gujaf-116	107	62	2017	2017	NUM
gujaf-116	107	63	;	;	PUNCT
gujaf-116	107	64	and	and	CCONJ
gujaf-116	107	65	ufoeze	ufoeze	ADJ
gujaf-116	107	66	,	,	PUNCT
gujaf-116	107	67	odimgbe	odimgbe	ADV
gujaf-116	107	68	,	,	PUNCT
gujaf-116	107	69	ezeabalisi	ezeabalisi	ADJ
gujaf-116	107	70	and	and	CCONJ
gujaf-116	107	71	alajekwu	alajekwu	ADJ
gujaf-116	107	72	,	,	PUNCT
gujaf-116	107	73	(	(	PUNCT
gujaf-116	107	74	2018	2018	NUM
gujaf-116	107	75	)	)	PUNCT
gujaf-116	107	76	used	use	VERB
gujaf-116	107	77	data	datum	NOUN
gujaf-116	107	78	from	from	ADP
gujaf-116	107	79	19862016	19862016	NUM
gujaf-116	107	80	,	,	PUNCT
gujaf-116	107	81	evidently	evidently	ADV
gujaf-116	107	82	,	,	PUNCT
gujaf-116	107	83	none	none	NOUN
gujaf-116	107	84	of	of	ADP
gujaf-116	107	85	the	the	DET
gujaf-116	107	86	studies	study	NOUN
gujaf-116	107	87	used	use	VERB
gujaf-116	107	88	recent	recent	ADJ
gujaf-116	107	89	data	datum	NOUN
gujaf-116	107	90	making	make	VERB
gujaf-116	107	91	up	up	ADP
gujaf-116	107	92	to	to	ADP
gujaf-116	107	93	2020	2020	NUM
gujaf-116	107	94	.	.	PUNCT
gujaf-116	108	1	this	this	DET
gujaf-116	108	2	study	study	NOUN
gujaf-116	108	3	therefore	therefore	ADV
gujaf-116	108	4	seeks	seek	VERB
gujaf-116	108	5	to	to	PART
gujaf-116	108	6	address	address	VERB
gujaf-116	108	7	these	these	DET
gujaf-116	108	8	research	research	NOUN
gujaf-116	108	9	problems	problem	NOUN
gujaf-116	108	10	by	by	ADP
gujaf-116	108	11	first	first	ADV
gujaf-116	108	12	ensuring	ensure	VERB
gujaf-116	108	13	variables	variable	NOUN
gujaf-116	108	14	like	like	ADP
gujaf-116	108	15	value	value	NOUN
gujaf-116	108	16	added	add	VERB
gujaf-116	108	17	tax	tax	NOUN
gujaf-116	108	18	and	and	CCONJ
gujaf-116	108	19	company	company	NOUN
gujaf-116	108	20	income	income	NOUN
gujaf-116	108	21	tax	tax	NOUN
gujaf-116	108	22	is	be	AUX
gujaf-116	108	23	included	include	VERB
gujaf-116	108	24	in	in	ADP
gujaf-116	108	25	our	our	PRON
gujaf-116	108	26	study	study	NOUN
gujaf-116	108	27	.	.	PUNCT
gujaf-116	109	1	secondly	secondly	ADV
gujaf-116	109	2	,	,	PUNCT
gujaf-116	109	3	the	the	DET
gujaf-116	109	4	study	study	NOUN
gujaf-116	109	5	employed	employ	VERB
gujaf-116	109	6	the	the	DET
gujaf-116	109	7	variable	variable	NOUN
gujaf-116	109	8	of	of	ADP
gujaf-116	109	9	foreign	foreign	ADJ
gujaf-116	109	10	direct	direct	ADJ
gujaf-116	109	11	investment	investment	NOUN
gujaf-116	109	12	to	to	PART
gujaf-116	109	13	measure	measure	VERB
gujaf-116	109	14	investment	investment	NOUN
gujaf-116	109	15	.	.	PUNCT
gujaf-116	110	1	the	the	DET
gujaf-116	110	2	main	main	ADJ
gujaf-116	110	3	objective	objective	NOUN
gujaf-116	110	4	of	of	ADP
gujaf-116	110	5	this	this	DET
gujaf-116	110	6	study	study	NOUN
gujaf-116	110	7	is	be	AUX
gujaf-116	110	8	to	to	PART
gujaf-116	110	9	examine	examine	VERB
gujaf-116	110	10	the	the	DET
gujaf-116	110	11	effect	effect	NOUN
gujaf-116	110	12	of	of	ADP
gujaf-116	110	13	taxation	taxation	NOUN
gujaf-116	110	14	on	on	ADP
gujaf-116	110	15	foreign	foreign	ADJ
gujaf-116	110	16	direct	direct	ADJ
gujaf-116	110	17	investment	investment	NOUN
gujaf-116	110	18	in	in	ADP
gujaf-116	110	19	nigeria	nigeria	PROPN
gujaf-116	110	20	.	.	PUNCT
gujaf-116	111	1	however	however	ADV
gujaf-116	111	2	,	,	PUNCT
gujaf-116	111	3	the	the	DET
gujaf-116	111	4	specific	specific	ADJ
gujaf-116	111	5	objectives	objective	NOUN
gujaf-116	111	6	are	be	AUX
gujaf-116	111	7	to	to	ADP
gujaf-116	111	8	i	i	PRON
gujaf-116	111	9	)	)	PUNCT
gujaf-116	111	10	examine	examine	VERB
gujaf-116	111	11	the	the	DET
gujaf-116	111	12	effect	effect	NOUN
gujaf-116	111	13	of	of	ADP
gujaf-116	111	14	company	company	NOUN
gujaf-116	111	15	income	income	NOUN
gujaf-116	111	16	tax	tax	NOUN
gujaf-116	111	17	on	on	ADP
gujaf-116	111	18	foreign	foreign	ADJ
gujaf-116	111	19	direct	direct	ADJ
gujaf-116	111	20	investment	investment	NOUN
gujaf-116	111	21	of	of	ADP
gujaf-116	111	22	nigeria	nigeria	PROPN
gujaf-116	111	23	;	;	PUNCT
gujaf-116	111	24	and	and	CCONJ
gujaf-116	111	25	ii	ii	X
gujaf-116	111	26	)	)	PUNCT
gujaf-116	111	27	investigate	investigate	VERB
gujaf-116	111	28	the	the	DET
gujaf-116	111	29	effect	effect	NOUN
gujaf-116	111	30	of	of	ADP
gujaf-116	111	31	value	value	NOUN
gujaf-116	111	32	added	add	VERB
gujaf-116	111	33	tax	tax	NOUN
gujaf-116	111	34	on	on	ADP
gujaf-116	111	35	foreign	foreign	ADJ
gujaf-116	111	36	direct	direct	ADJ
gujaf-116	111	37	investment	investment	NOUN
gujaf-116	111	38	of	of	ADP
gujaf-116	111	39	nigeria	nigeria	PROPN
gujaf-116	111	40	.	.	PUNCT
gujaf-116	112	1	the	the	DET
gujaf-116	112	2	remaining	remain	VERB
gujaf-116	112	3	part	part	NOUN
gujaf-116	112	4	of	of	ADP
gujaf-116	112	5	this	this	DET
gujaf-116	112	6	study	study	NOUN
gujaf-116	112	7	is	be	AUX
gujaf-116	112	8	organized	organize	VERB
gujaf-116	112	9	as	as	SCONJ
gujaf-116	112	10	follows	follow	VERB
gujaf-116	112	11	.	.	PUNCT
gujaf-116	113	1	section	section	NOUN
gujaf-116	113	2	2	2	NUM
gujaf-116	113	3	provides	provide	VERB
gujaf-116	113	4	the	the	DET
gujaf-116	113	5	literature	literature	NOUN
gujaf-116	113	6	review	review	NOUN
gujaf-116	113	7	and	and	CCONJ
gujaf-116	113	8	underpinning	underpin	VERB
gujaf-116	113	9	theory	theory	NOUN
gujaf-116	113	10	.	.	PUNCT
gujaf-116	114	1	section	section	NOUN
gujaf-116	114	2	3	3	NUM
gujaf-116	114	3	presents	present	VERB
gujaf-116	114	4	the	the	DET
gujaf-116	114	5	methodology	methodology	NOUN
gujaf-116	114	6	and	and	CCONJ
gujaf-116	114	7	section	section	NOUN
gujaf-116	114	8	4	4	NUM
gujaf-116	114	9	the	the	DET
gujaf-116	114	10	results	result	NOUN
gujaf-116	114	11	and	and	CCONJ
gujaf-116	114	12	discussion	discussion	NOUN
gujaf-116	114	13	of	of	ADP
gujaf-116	114	14	findings	finding	NOUN
gujaf-116	114	15	.	.	PUNCT
gujaf-116	115	1	this	this	PRON
gujaf-116	115	2	was	be	AUX
gujaf-116	115	3	closely	closely	ADV
gujaf-116	115	4	followed	follow	VERB
gujaf-116	115	5	by	by	ADP
gujaf-116	115	6	conclusion	conclusion	NOUN
gujaf-116	115	7	and	and	CCONJ
gujaf-116	115	8	recommendations	recommendation	NOUN
gujaf-116	115	9	in	in	ADP
gujaf-116	115	10	section	section	NOUN
gujaf-116	115	11	5	5	NUM
gujaf-116	115	12	.	.	NOUN
gujaf-116	116	1	2	2	NUM
gujaf-116	116	2	.	.	X
gujaf-116	116	3	literature	literature	NOUN
gujaf-116	116	4	review	review	VERB
gujaf-116	116	5	foreign	foreign	ADJ
gujaf-116	116	6	direct	direct	ADJ
gujaf-116	116	7	investment	investment	NOUN
gujaf-116	116	8	is	be	AUX
gujaf-116	116	9	described	describe	VERB
gujaf-116	116	10	as	as	ADP
gujaf-116	116	11	the	the	DET
gujaf-116	116	12	commitment	commitment	NOUN
gujaf-116	116	13	or	or	CCONJ
gujaf-116	116	14	investment	investment	NOUN
gujaf-116	116	15	of	of	ADP
gujaf-116	116	16	resources	resource	NOUN
gujaf-116	116	17	into	into	ADP
gujaf-116	116	18	businesses	business	NOUN
gujaf-116	116	19	or	or	CCONJ
gujaf-116	116	20	trade	trade	NOUN
gujaf-116	116	21	outside	outside	ADP
gujaf-116	116	22	ones‟	ones‟	PROPN
gujaf-116	116	23	home	home	NOUN
gujaf-116	116	24	country	country	NOUN
gujaf-116	116	25	.	.	PUNCT
gujaf-116	117	1	fdi	fdi	NOUN
gujaf-116	117	2	is	be	AUX
gujaf-116	117	3	describe	describe	NOUN
gujaf-116	117	4	as	as	ADP
gujaf-116	117	5	an	an	DET
gujaf-116	117	6	investment	investment	NOUN
gujaf-116	117	7	comprising	comprising	NOUN
gujaf-116	117	8	of	of	ADP
gujaf-116	117	9	a	a	DET
gujaf-116	117	10	long	long	ADJ
gujaf-116	117	11	-	-	PUNCT
gujaf-116	117	12	term	term	NOUN
gujaf-116	117	13	relationship	relationship	NOUN
gujaf-116	117	14	which	which	PRON
gujaf-116	117	15	reflects	reflect	VERB
gujaf-116	117	16	a	a	DET
gujaf-116	117	17	lasting	last	VERB
gujaf-116	117	18	business	business	NOUN
gujaf-116	117	19	interest	interest	NOUN
gujaf-116	117	20	by	by	ADP
gujaf-116	117	21	the	the	DET
gujaf-116	117	22	united	united	PROPN
gujaf-116	117	23	nations	nations	PROPN
gujaf-116	117	24	conference	conference	PROPN
gujaf-116	117	25	on	on	ADP
gujaf-116	117	26	trade	trade	NOUN
gujaf-116	117	27	and	and	CCONJ
gujaf-116	117	28	development	development	NOUN
gujaf-116	117	29	{	{	PUNCT
gujaf-116	117	30	unctd	unctd	NOUN
gujaf-116	117	31	}	}	PUNCT
gujaf-116	117	32	,	,	PUNCT
gujaf-116	117	33	(	(	PUNCT
gujaf-116	117	34	1999	1999	NUM
gujaf-116	117	35	)	)	PUNCT
gujaf-116	117	36	.	.	PUNCT
gujaf-116	118	1	in	in	ADP
gujaf-116	118	2	the	the	DET
gujaf-116	118	3	words	word	NOUN
gujaf-116	118	4	of	of	ADP
gujaf-116	118	5	mallampally	mallampally	ADV
gujaf-116	118	6	and	and	CCONJ
gujaf-116	118	7	sauvant	sauvant	ADJ
gujaf-116	118	8	(	(	PUNCT
gujaf-116	118	9	1999	1999	NUM
gujaf-116	118	10	)	)	PUNCT
gujaf-116	118	11	,	,	PUNCT
gujaf-116	118	12	fdis	fdi	NOUN
gujaf-116	118	13	is	be	AUX
gujaf-116	118	14	an	an	DET
gujaf-116	118	15	investment	investment	NOUN
gujaf-116	118	16	by	by	ADP
gujaf-116	118	17	multi	multi	ADJ
gujaf-116	118	18	-	-	ADJ
gujaf-116	118	19	national	national	ADJ
gujaf-116	118	20	establishments	establishment	NOUN
gujaf-116	118	21	in	in	ADP
gujaf-116	118	22	foreign	foreign	ADJ
gujaf-116	118	23	nations	nation	NOUN
gujaf-116	118	24	3	3	NUM
gujaf-116	118	25	with	with	ADP
gujaf-116	118	26	the	the	DET
gujaf-116	118	27	intention	intention	NOUN
gujaf-116	118	28	of	of	ADP
gujaf-116	118	29	asset	asset	NOUN
gujaf-116	118	30	control	control	NOUN
gujaf-116	118	31	and	and	CCONJ
gujaf-116	118	32	management	management	NOUN
gujaf-116	118	33	of	of	ADP
gujaf-116	118	34	production	production	NOUN
gujaf-116	118	35	or	or	CCONJ
gujaf-116	118	36	business	business	NOUN
gujaf-116	118	37	activities	activity	NOUN
gujaf-116	118	38	in	in	ADP
gujaf-116	118	39	host	host	NOUN
gujaf-116	118	40	countries	country	NOUN
gujaf-116	118	41	.	.	PUNCT
gujaf-116	119	1	fdi	fdi	NOUN
gujaf-116	119	2	provides	provide	VERB
gujaf-116	119	3	a	a	DET
gujaf-116	119	4	channel	channel	NOUN
gujaf-116	119	5	for	for	ADP
gujaf-116	119	6	home	home	NOUN
gujaf-116	119	7	countries	country	NOUN
gujaf-116	119	8	to	to	PART
gujaf-116	119	9	benefit	benefit	VERB
gujaf-116	119	10	from	from	ADP
gujaf-116	119	11	resources	resource	NOUN
gujaf-116	119	12	outside	outside	ADP
gujaf-116	119	13	their	their	PRON
gujaf-116	119	14	countries‟	countries‟	PROPN
gujaf-116	119	15	borders	border	NOUN
gujaf-116	119	16	.	.	PUNCT
gujaf-116	120	1	zarotiadis	zarotiadis	PROPN
gujaf-116	120	2	(	(	PUNCT
gujaf-116	120	3	2008	2008	NUM
gujaf-116	120	4	)	)	PUNCT
gujaf-116	120	5	,	,	PUNCT
gujaf-116	120	6	outlines	outline	VERB
gujaf-116	120	7	three	three	NUM
gujaf-116	120	8	major	major	ADJ
gujaf-116	120	9	justifications	justification	NOUN
gujaf-116	120	10	or	or	CCONJ
gujaf-116	120	11	explanations	explanation	NOUN
gujaf-116	120	12	for	for	ADP
gujaf-116	120	13	how	how	SCONJ
gujaf-116	120	14	fdi	fdi	NOUN
gujaf-116	120	15	happens	happen	VERB
gujaf-116	120	16	and	and	CCONJ
gujaf-116	120	17	how	how	SCONJ
gujaf-116	120	18	it	it	PRON
gujaf-116	120	19	impacts	impact	VERB
gujaf-116	120	20	trade	trade	NOUN
gujaf-116	120	21	flows	flow	NOUN
gujaf-116	120	22	.	.	PUNCT
gujaf-116	121	1	the	the	DET
gujaf-116	121	2	first	first	ADJ
gujaf-116	121	3	point	point	NOUN
gujaf-116	121	4	is	be	AUX
gujaf-116	121	5	that	that	SCONJ
gujaf-116	121	6	fdi	fdi	NOUN
gujaf-116	121	7	flows	flow	VERB
gujaf-116	121	8	from	from	ADP
gujaf-116	121	9	foreign	foreign	ADJ
gujaf-116	121	10	country	country	NOUN
gujaf-116	121	11	that	that	PRON
gujaf-116	121	12	is	be	AUX
gujaf-116	121	13	(	(	PUNCT
gujaf-116	121	14	the	the	DET
gujaf-116	121	15	country	country	NOUN
gujaf-116	121	16	of	of	ADP
gujaf-116	121	17	origin	origin	NOUN
gujaf-116	121	18	)	)	PUNCT
gujaf-116	121	19	to	to	ADP
gujaf-116	121	20	the	the	DET
gujaf-116	121	21	host	host	NOUN
gujaf-116	121	22	country	country	NOUN
gujaf-116	121	23	.	.	PUNCT
gujaf-116	122	1	this	this	PRON
gujaf-116	122	2	is	be	AUX
gujaf-116	122	3	because	because	SCONJ
gujaf-116	122	4	the	the	DET
gujaf-116	122	5	country	country	NOUN
gujaf-116	122	6	of	of	ADP
gujaf-116	122	7	origin	origin	NOUN
gujaf-116	122	8	has	have	VERB
gujaf-116	122	9	abundant	abundant	ADJ
gujaf-116	122	10	capital	capital	NOUN
gujaf-116	122	11	to	to	PART
gujaf-116	122	12	be	be	AUX
gujaf-116	122	13	invested	invest	VERB
gujaf-116	122	14	in	in	ADP
gujaf-116	122	15	other	other	ADJ
gujaf-116	122	16	countries	country	NOUN
gujaf-116	122	17	.	.	PUNCT
gujaf-116	123	1	fdi	fdi	NOUN
gujaf-116	123	2	investments	investment	NOUN
gujaf-116	123	3	are	be	AUX
gujaf-116	123	4	expected	expect	VERB
gujaf-116	123	5	to	to	PART
gujaf-116	123	6	have	have	VERB
gujaf-116	123	7	negative	negative	ADJ
gujaf-116	123	8	impact	impact	NOUN
gujaf-116	123	9	on	on	ADP
gujaf-116	123	10	trade	trade	NOUN
gujaf-116	123	11	flows	flow	NOUN
gujaf-116	123	12	since	since	SCONJ
gujaf-116	123	13	comparative	comparative	ADJ
gujaf-116	123	14	advantages	advantage	NOUN
gujaf-116	123	15	that	that	PRON
gujaf-116	123	16	drive	drive	VERB
gujaf-116	123	17	trade	trade	NOUN
gujaf-116	123	18	are	be	AUX
gujaf-116	123	19	gone	go	VERB
gujaf-116	123	20	.	.	PUNCT
gujaf-116	124	1	the	the	DET
gujaf-116	124	2	second	second	ADJ
gujaf-116	124	3	point	point	NOUN
gujaf-116	124	4	is	be	AUX
gujaf-116	124	5	that	that	SCONJ
gujaf-116	124	6	fdi	fdi	NOUN
gujaf-116	124	7	flows	flow	NOUN
gujaf-116	124	8	because	because	SCONJ
gujaf-116	124	9	of	of	ADP
gujaf-116	124	10	comparative	comparative	ADJ
gujaf-116	124	11	advantages	advantage	NOUN
gujaf-116	124	12	in	in	ADP
gujaf-116	124	13	the	the	DET
gujaf-116	124	14	host	host	NOUN
gujaf-116	124	15	country	country	NOUN
gujaf-116	124	16	.	.	PUNCT
gujaf-116	125	1	here	here	ADV
gujaf-116	125	2	,	,	PUNCT
gujaf-116	125	3	trade	trade	NOUN
gujaf-116	125	4	flows	flow	NOUN
gujaf-116	125	5	is	be	AUX
gujaf-116	125	6	expected	expect	VERB
gujaf-116	125	7	to	to	PART
gujaf-116	125	8	rise	rise	VERB
gujaf-116	125	9	because	because	SCONJ
gujaf-116	125	10	exports	export	NOUN
gujaf-116	125	11	will	will	AUX
gujaf-116	125	12	rise	rise	VERB
gujaf-116	125	13	.	.	PUNCT
gujaf-116	126	1	the	the	DET
gujaf-116	126	2	third	third	ADJ
gujaf-116	126	3	point	point	NOUN
gujaf-116	126	4	is	be	AUX
gujaf-116	126	5	that	that	SCONJ
gujaf-116	126	6	fdi	fdi	NOUN
gujaf-116	126	7	flows	flow	NOUN
gujaf-116	126	8	because	because	SCONJ
gujaf-116	126	9	firms	firm	NOUN
gujaf-116	126	10	select	select	VERB
gujaf-116	126	11	to	to	PART
gujaf-116	126	12	enter	enter	VERB
gujaf-116	126	13	foreign	foreign	ADJ
gujaf-116	126	14	markets	market	NOUN
gujaf-116	126	15	through	through	ADP
gujaf-116	126	16	export	export	NOUN
gujaf-116	126	17	or	or	CCONJ
gujaf-116	126	18	fdi	fdi	NOUN
gujaf-116	126	19	.	.	PUNCT
gujaf-116	127	1	most	most	ADJ
gujaf-116	127	2	countries	country	NOUN
gujaf-116	127	3	chose	choose	VERB
gujaf-116	127	4	fdi	fdi	NOUN
gujaf-116	127	5	form	form	NOUN
gujaf-116	127	6	of	of	ADP
gujaf-116	127	7	entry	entry	NOUN
gujaf-116	127	8	to	to	ADP
gujaf-116	127	9	export	export	NOUN
gujaf-116	127	10	because	because	SCONJ
gujaf-116	127	11	of	of	ADP
gujaf-116	127	12	some	some	DET
gujaf-116	127	13	factors	factor	NOUN
gujaf-116	127	14	such	such	ADJ
gujaf-116	127	15	as	as	ADP
gujaf-116	127	16	trade	trade	NOUN
gujaf-116	127	17	barriers	barrier	NOUN
gujaf-116	127	18	,	,	PUNCT
gujaf-116	127	19	cost	cost	NOUN
gujaf-116	127	20	of	of	ADP
gujaf-116	127	21	transportation	transportation	NOUN
gujaf-116	127	22	,	,	PUNCT
gujaf-116	127	23	or	or	CCONJ
gujaf-116	127	24	the	the	DET
gujaf-116	127	25	market	market	NOUN
gujaf-116	127	26	size	size	NOUN
gujaf-116	127	27	,	,	PUNCT
gujaf-116	127	28	and	and	CCONJ
gujaf-116	127	29	taxation	taxation	NOUN
gujaf-116	127	30	policy	policy	NOUN
gujaf-116	127	31	of	of	ADP
gujaf-116	127	32	the	the	DET
gujaf-116	127	33	host	host	NOUN
gujaf-116	127	34	country	country	NOUN
gujaf-116	127	35	.	.	PUNCT
gujaf-116	128	1	taxation	taxation	NOUN
gujaf-116	128	2	is	be	AUX
gujaf-116	128	3	very	very	ADV
gujaf-116	128	4	essential	essential	ADJ
gujaf-116	128	5	for	for	ADP
gujaf-116	128	6	growth	growth	NOUN
gujaf-116	128	7	and	and	CCONJ
gujaf-116	128	8	development	development	NOUN
gujaf-116	128	9	in	in	ADP
gujaf-116	128	10	any	any	DET
gujaf-116	128	11	country	country	NOUN
gujaf-116	128	12	.	.	PUNCT
gujaf-116	129	1	adam	adam	PROPN
gujaf-116	129	2	(	(	PUNCT
gujaf-116	129	3	2001	2001	NUM
gujaf-116	129	4	)	)	PUNCT
gujaf-116	129	5	says	say	VERB
gujaf-116	129	6	taxation	taxation	NOUN
gujaf-116	129	7	is	be	AUX
gujaf-116	129	8	a	a	DET
gujaf-116	129	9	major	major	ADJ
gujaf-116	129	10	and	and	CCONJ
gujaf-116	129	11	essential	essential	ADJ
gujaf-116	129	12	source	source	NOUN
gujaf-116	129	13	of	of	ADP
gujaf-116	129	14	revenue	revenue	NOUN
gujaf-116	129	15	/	/	SYM
gujaf-116	129	16	income	income	NOUN
gujaf-116	129	17	for	for	ADP
gujaf-116	129	18	governments	government	NOUN
gujaf-116	129	19	in	in	ADP
gujaf-116	129	20	general	general	ADJ
gujaf-116	129	21	and	and	CCONJ
gujaf-116	129	22	particularly	particularly	ADV
gujaf-116	129	23	in	in	ADP
gujaf-116	129	24	modern	modern	ADJ
gujaf-116	129	25	times	time	NOUN
gujaf-116	129	26	.	.	PUNCT
gujaf-116	130	1	aguolu	aguolu	PROPN
gujaf-116	130	2	(	(	PUNCT
gujaf-116	130	3	2004	2004	NUM
gujaf-116	130	4	)	)	PUNCT
gujaf-116	130	5	stated	state	VERB
gujaf-116	130	6	that	that	SCONJ
gujaf-116	130	7	taxation	taxation	NOUN
gujaf-116	130	8	is	be	AUX
gujaf-116	130	9	“	"	PUNCT
gujaf-116	130	10	a	a	DET
gujaf-116	130	11	compulsory	compulsory	ADJ
gujaf-116	130	12	levy	levy	NOUN
gujaf-116	130	13	by	by	ADP
gujaf-116	130	14	the	the	DET
gujaf-116	130	15	government	government	NOUN
gujaf-116	130	16	through	through	ADP
gujaf-116	130	17	its	its	PRON
gujaf-116	130	18	agencies	agency	NOUN
gujaf-116	130	19	on	on	ADP
gujaf-116	130	20	the	the	DET
gujaf-116	130	21	income	income	NOUN
gujaf-116	130	22	,	,	PUNCT
gujaf-116	130	23	consumption	consumption	NOUN
gujaf-116	130	24	(	(	PUNCT
gujaf-116	130	25	goods	good	NOUN
gujaf-116	130	26	and	and	CCONJ
gujaf-116	130	27	services	service	NOUN
gujaf-116	130	28	)	)	PUNCT
gujaf-116	130	29	,	,	PUNCT
gujaf-116	130	30	and	and	CCONJ
gujaf-116	130	31	capital	capital	NOUN
gujaf-116	130	32	of	of	ADP
gujaf-116	130	33	its	its	PRON
gujaf-116	130	34	subjects	subject	NOUN
gujaf-116	130	35	”	"	PUNCT
gujaf-116	130	36	.	.	PUNCT
gujaf-116	131	1	taxation	taxation	NOUN
gujaf-116	131	2	operates	operate	VERB
gujaf-116	131	3	with	with	ADP
gujaf-116	131	4	principles	principle	NOUN
gujaf-116	131	5	,	,	PUNCT
gujaf-116	131	6	one	one	NUM
gujaf-116	131	7	of	of	ADP
gujaf-116	131	8	which	which	PRON
gujaf-116	131	9	is	be	AUX
gujaf-116	131	10	“	"	PUNCT
gujaf-116	131	11	the	the	DET
gujaf-116	131	12	principles	principle	NOUN
gujaf-116	131	13	of	of	ADP
gujaf-116	131	14	equity	equity	NOUN
gujaf-116	131	15	or	or	CCONJ
gujaf-116	131	16	equality	equality	NOUN
gujaf-116	131	17	of	of	ADP
gujaf-116	131	18	sacrifice	sacrifice	NOUN
gujaf-116	131	19	”	"	PUNCT
gujaf-116	131	20	.	.	PUNCT
gujaf-116	132	1	that	that	PRON
gujaf-116	132	2	is	be	AUX
gujaf-116	132	3	,	,	PUNCT
gujaf-116	132	4	the	the	DET
gujaf-116	132	5	burden	burden	NOUN
gujaf-116	132	6	enforced	enforce	VERB
gujaf-116	132	7	by	by	ADP
gujaf-116	132	8	taxation	taxation	NOUN
gujaf-116	132	9	are	be	AUX
gujaf-116	132	10	laid	lay	VERB
gujaf-116	132	11	as	as	ADV
gujaf-116	132	12	equally	equally	ADV
gujaf-116	132	13	as	as	ADP
gujaf-116	132	14	possible	possible	ADJ
gujaf-116	132	15	on	on	ADP
gujaf-116	132	16	all	all	DET
gujaf-116	132	17	classes	class	NOUN
gujaf-116	132	18	in	in	ADP
gujaf-116	132	19	the	the	DET
gujaf-116	132	20	society	society	NOUN
gujaf-116	132	21	.	.	PUNCT
gujaf-116	133	1	this	this	DET
gujaf-116	133	2	principle	principle	NOUN
gujaf-116	133	3	ensures	ensure	VERB
gujaf-116	133	4	equal	equal	ADJ
gujaf-116	133	5	proportion	proportion	NOUN
gujaf-116	133	6	of	of	ADP
gujaf-116	133	7	taxation	taxation	NOUN
gujaf-116	133	8	on	on	ADP
gujaf-116	133	9	every	every	DET
gujaf-116	133	10	income	income	NOUN
gujaf-116	133	11	,	,	PUNCT
gujaf-116	133	12	meaning	mean	VERB
gujaf-116	133	13	that	that	SCONJ
gujaf-116	133	14	in	in	ADP
gujaf-116	133	15	principle	principle	NOUN
gujaf-116	133	16	,	,	PUNCT
gujaf-116	133	17	everybody	everybody	PRON
gujaf-116	133	18	should	should	AUX
gujaf-116	133	19	pay	pay	VERB
gujaf-116	133	20	the	the	DET
gujaf-116	133	21	equal	equal	ADJ
gujaf-116	133	22	proportion	proportion	NOUN
gujaf-116	133	23	of	of	ADP
gujaf-116	133	24	his	his	PRON
gujaf-116	133	25	/	/	SYM
gujaf-116	133	26	her	her	PRON
gujaf-116	133	27	income	income	NOUN
gujaf-116	133	28	as	as	ADP
gujaf-116	133	29	tax	tax	NOUN
gujaf-116	133	30	.	.	PUNCT
gujaf-116	134	1	again	again	ADV
gujaf-116	134	2	,	,	PUNCT
gujaf-116	134	3	the	the	DET
gujaf-116	134	4	principle	principle	NOUN
gujaf-116	134	5	of	of	ADP
gujaf-116	134	6	taxation	taxation	NOUN
gujaf-116	134	7	stresses	stress	VERB
gujaf-116	134	8	that	that	SCONJ
gujaf-116	134	9	the	the	DET
gujaf-116	134	10	payer	payer	NOUN
gujaf-116	134	11	of	of	ADP
gujaf-116	134	12	tax	tax	NOUN
gujaf-116	134	13	should	should	AUX
gujaf-116	134	14	know	know	VERB
gujaf-116	134	15	when	when	SCONJ
gujaf-116	134	16	and	and	CCONJ
gujaf-116	134	17	how	how	SCONJ
gujaf-116	134	18	much	much	ADJ
gujaf-116	134	19	tax	tax	NOUN
gujaf-116	134	20	he	he	PRON
gujaf-116	134	21	/	/	SYM
gujaf-116	135	1	she	she	PRON
gujaf-116	135	2	has	have	VERB
gujaf-116	135	3	to	to	PART
gujaf-116	135	4	pay	pay	VERB
gujaf-116	135	5	(	(	PUNCT
gujaf-116	135	6	adam	adam	PROPN
gujaf-116	135	7	,	,	PUNCT
gujaf-116	135	8	2001	2001	NUM
gujaf-116	135	9	)	)	PUNCT
gujaf-116	135	10	.	.	PUNCT
gujaf-116	136	1	components	component	NOUN
gujaf-116	136	2	of	of	ADP
gujaf-116	136	3	taxation	taxation	NOUN
gujaf-116	136	4	used	use	VERB
gujaf-116	136	5	in	in	ADP
gujaf-116	136	6	this	this	DET
gujaf-116	136	7	study	study	NOUN
gujaf-116	136	8	includes	include	VERB
gujaf-116	136	9	company	company	NOUN
gujaf-116	136	10	income	income	NOUN
gujaf-116	136	11	tax	tax	NOUN
gujaf-116	136	12	(	(	PUNCT
gujaf-116	136	13	citx	citx	NOUN
gujaf-116	136	14	)	)	PUNCT
gujaf-116	136	15	and	and	CCONJ
gujaf-116	136	16	value	value	NOUN
gujaf-116	136	17	added	add	VERB
gujaf-116	136	18	tax	tax	NOUN
gujaf-116	136	19	(	(	PUNCT
gujaf-116	136	20	vatx	vatx	PROPN
gujaf-116	136	21	)	)	PUNCT
gujaf-116	136	22	.	.	PUNCT
gujaf-116	137	1	citx	citx	PROPN
gujaf-116	137	2	is	be	AUX
gujaf-116	137	3	tax	tax	NOUN
gujaf-116	137	4	paid	pay	VERB
gujaf-116	137	5	by	by	ADP
gujaf-116	137	6	incorporated	incorporated	ADJ
gujaf-116	137	7	entities	entity	NOUN
gujaf-116	137	8	/	/	SYM
gujaf-116	137	9	companies	company	NOUN
gujaf-116	137	10	on	on	ADP
gujaf-116	137	11	their	their	PRON
gujaf-116	137	12	profits	profit	NOUN
gujaf-116	137	13	in	in	ADP
gujaf-116	137	14	nigeria	nigeria	PROPN
gujaf-116	137	15	(	(	PUNCT
gujaf-116	137	16	wooldridge	wooldridge	PROPN
gujaf-116	137	17	,	,	PUNCT
gujaf-116	137	18	2006	2006	NUM
gujaf-116	137	19	)	)	PUNCT
gujaf-116	137	20	.	.	PUNCT
gujaf-116	138	1	it	it	PRON
gujaf-116	138	2	also	also	ADV
gujaf-116	138	3	includes	include	VERB
gujaf-116	138	4	tax	tax	NOUN
gujaf-116	138	5	paid	pay	VERB
gujaf-116	138	6	by	by	ADP
gujaf-116	138	7	non	non	ADJ
gujaf-116	138	8	-	-	ADJ
gujaf-116	138	9	resident	resident	ADJ
gujaf-116	138	10	companies	company	NOUN
gujaf-116	138	11	doing	do	VERB
gujaf-116	138	12	business	business	NOUN
gujaf-116	138	13	in	in	ADP
gujaf-116	138	14	nigeria	nigeria	PROPN
gujaf-116	138	15	on	on	ADP
gujaf-116	138	16	their	their	PRON
gujaf-116	138	17	profits	profit	NOUN
gujaf-116	138	18	.	.	PUNCT
gujaf-116	139	1	it	it	PRON
gujaf-116	139	2	is	be	AUX
gujaf-116	139	3	paid	pay	VERB
gujaf-116	139	4	by	by	ADP
gujaf-116	139	5	all	all	DET
gujaf-116	139	6	limited	limited	ADJ
gujaf-116	139	7	liability	liability	NOUN
gujaf-116	139	8	companies	company	NOUN
gujaf-116	139	9	in	in	ADP
gujaf-116	139	10	nigeria	nigeria	PROPN
gujaf-116	139	11	.	.	PUNCT
gujaf-116	140	1	it	it	PRON
gujaf-116	140	2	is	be	AUX
gujaf-116	140	3	commonly	commonly	ADV
gujaf-116	140	4	called	call	VERB
gujaf-116	140	5	corporate	corporate	ADJ
gujaf-116	140	6	tax	tax	NOUN
gujaf-116	140	7	.	.	PUNCT
gujaf-116	141	1	the	the	DET
gujaf-116	141	2	law	law	NOUN
gujaf-116	141	3	that	that	PRON
gujaf-116	141	4	enacted	enact	VERB
gujaf-116	141	5	citx	citx	NOUN
gujaf-116	141	6	is	be	AUX
gujaf-116	141	7	the	the	DET
gujaf-116	141	8	companies	company	NOUN
gujaf-116	141	9	income	income	NOUN
gujaf-116	141	10	tax	tax	PROPN
gujaf-116	141	11	act	act	PROPN
gujaf-116	141	12	(	(	PUNCT
gujaf-116	141	13	cita	cita	PROPN
gujaf-116	141	14	)	)	PUNCT
gujaf-116	141	15	of	of	ADP
gujaf-116	141	16	1979	1979	NUM
gujaf-116	141	17	.	.	PUNCT
gujaf-116	142	1	it	it	PRON
gujaf-116	142	2	is	be	AUX
gujaf-116	142	3	the	the	DET
gujaf-116	142	4	responsibility	responsibility	NOUN
gujaf-116	142	5	of	of	ADP
gujaf-116	142	6	the	the	DET
gujaf-116	142	7	federal	federal	ADJ
gujaf-116	142	8	inland	inland	PROPN
gujaf-116	142	9	revenue	revenue	NOUN
gujaf-116	142	10	service	service	NOUN
gujaf-116	142	11	(	(	PUNCT
gujaf-116	142	12	„	„	PUNCT
gujaf-116	142	13	firs‟	firs‟	PROPN
gujaf-116	142	14	or	or	CCONJ
gujaf-116	142	15	„	„	PUNCT
gujaf-116	142	16	the	the	DET
gujaf-116	142	17	service‟	service‟	NOUN
gujaf-116	142	18	)	)	PUNCT
gujaf-116	142	19	to	to	PART
gujaf-116	142	20	administer	administer	VERB
gujaf-116	142	21	and	and	CCONJ
gujaf-116	142	22	collect	collect	VERB
gujaf-116	142	23	the	the	DET
gujaf-116	142	24	taxes	taxis	NOUN
gujaf-116	142	25	from	from	ADP
gujaf-116	142	26	companies	company	NOUN
gujaf-116	142	27	.	.	PUNCT
gujaf-116	143	1	the	the	DET
gujaf-116	143	2	tax	tax	NOUN
gujaf-116	143	3	is	be	AUX
gujaf-116	143	4	a	a	DET
gujaf-116	143	5	major	major	ADJ
gujaf-116	143	6	contributor	contributor	NOUN
gujaf-116	143	7	to	to	ADP
gujaf-116	143	8	the	the	DET
gujaf-116	143	9	income	income	NOUN
gujaf-116	143	10	or	or	CCONJ
gujaf-116	143	11	revenue	revenue	NOUN
gujaf-116	143	12	of	of	ADP
gujaf-116	143	13	the	the	DET
gujaf-116	143	14	service	service	NOUN
gujaf-116	143	15	and	and	CCONJ
gujaf-116	143	16	the	the	DET
gujaf-116	143	17	nation	nation	NOUN
gujaf-116	143	18	.	.	PUNCT
gujaf-116	144	1	the	the	DET
gujaf-116	144	2	tax	tax	NOUN
gujaf-116	144	3	system	system	NOUN
gujaf-116	144	4	in	in	ADP
gujaf-116	144	5	operation	operation	NOUN
gujaf-116	144	6	in	in	ADP
gujaf-116	144	7	nigeria	nigeria	PROPN
gujaf-116	144	8	does	do	AUX
gujaf-116	144	9	not	not	PART
gujaf-116	144	10	operate	operate	VERB
gujaf-116	144	11	in	in	ADP
gujaf-116	144	12	isolation	isolation	NOUN
gujaf-116	144	13	from	from	ADP
gujaf-116	144	14	the	the	DET
gujaf-116	144	15	tax	tax	NOUN
gujaf-116	144	16	system	system	NOUN
gujaf-116	144	17	in	in	ADP
gujaf-116	144	18	other	other	ADJ
gujaf-116	144	19	countries	country	NOUN
gujaf-116	144	20	of	of	ADP
gujaf-116	144	21	the	the	DET
gujaf-116	144	22	world	world	NOUN
gujaf-116	144	23	.	.	PUNCT
gujaf-116	145	1	the	the	DET
gujaf-116	145	2	acts	act	NOUN
gujaf-116	145	3	recognize	recognize	VERB
gujaf-116	145	4	that	that	SCONJ
gujaf-116	145	5	some	some	DET
gujaf-116	145	6	foreign	foreign	ADJ
gujaf-116	145	7	companies	company	NOUN
gujaf-116	145	8	operate	operate	VERB
gujaf-116	145	9	globally	globally	ADV
gujaf-116	145	10	,	,	PUNCT
gujaf-116	145	11	and	and	CCONJ
gujaf-116	145	12	render	render	VERB
gujaf-116	145	13	profits	profit	NOUN
gujaf-116	145	14	on	on	ADP
gujaf-116	145	15	global	global	ADJ
gujaf-116	145	16	basis	basis	NOUN
gujaf-116	145	17	,	,	PUNCT
gujaf-116	145	18	so	so	CCONJ
gujaf-116	145	19	the	the	DET
gujaf-116	145	20	profits	profit	NOUN
gujaf-116	145	21	made	make	VERB
gujaf-116	145	22	by	by	ADP
gujaf-116	145	23	these	these	DET
gujaf-116	145	24	foreign	foreign	ADJ
gujaf-116	145	25	companies	company	NOUN
gujaf-116	145	26	can	can	AUX
gujaf-116	145	27	not	not	PART
gujaf-116	145	28	be	be	AUX
gujaf-116	145	29	ignored	ignore	VERB
gujaf-116	145	30	.	.	PUNCT
gujaf-116	146	1	the	the	DET
gujaf-116	146	2	cita	cita	PROPN
gujaf-116	146	3	exempts	exempt	VERB
gujaf-116	146	4	the	the	DET
gujaf-116	146	5	profit	profit	NOUN
gujaf-116	146	6	of	of	ADP
gujaf-116	146	7	the	the	DET
gujaf-116	146	8	following	following	NOUN
gujaf-116	146	9	from	from	ADP
gujaf-116	146	10	taxation	taxation	NOUN
gujaf-116	146	11	,	,	PUNCT
gujaf-116	146	12	if	if	SCONJ
gujaf-116	146	13	the	the	DET
gujaf-116	146	14	profit	profit	NOUN
gujaf-116	146	15	is	be	AUX
gujaf-116	146	16	not	not	PART
gujaf-116	146	17	from	from	ADP
gujaf-116	146	18	a	a	DET
gujaf-116	146	19	trade	trade	NOUN
gujaf-116	146	20	or	or	CCONJ
gujaf-116	146	21	business	business	NOUN
gujaf-116	146	22	:	:	PUNCT
gujaf-116	146	23	organizations	organization	NOUN
gujaf-116	146	24	engaged	engage	VERB
gujaf-116	146	25	in	in	ADP
gujaf-116	146	26	ecclesiastical	ecclesiastical	ADJ
gujaf-116	146	27	like	like	ADP
gujaf-116	146	28	churches	church	NOUN
gujaf-116	146	29	or	or	CCONJ
gujaf-116	146	30	mosques	mosque	NOUN
gujaf-116	146	31	,	,	PUNCT
gujaf-116	146	32	charitable	charitable	ADJ
gujaf-116	146	33	,	,	PUNCT
gujaf-116	146	34	or	or	CCONJ
gujaf-116	146	35	public	public	ADJ
gujaf-116	146	36	educational	educational	ADJ
gujaf-116	146	37	activities	activity	NOUN
gujaf-116	146	38	,	,	PUNCT
gujaf-116	146	39	sporting	sport	VERB
gujaf-116	146	40	activities	activity	NOUN
gujaf-116	146	41	among	among	ADP
gujaf-116	146	42	others	other	NOUN
gujaf-116	146	43	.	.	PUNCT
gujaf-116	147	1	theoretically	theoretically	ADV
gujaf-116	147	2	,	,	PUNCT
gujaf-116	147	3	the	the	DET
gujaf-116	147	4	expected	expect	VERB
gujaf-116	147	5	relationship	relationship	NOUN
gujaf-116	147	6	between	between	ADP
gujaf-116	147	7	citx	citx	NOUN
gujaf-116	147	8	and	and	CCONJ
gujaf-116	147	9	fdi	fdi	NOUN
gujaf-116	147	10	is	be	AUX
gujaf-116	147	11	negative	negative	ADJ
gujaf-116	147	12	because	because	SCONJ
gujaf-116	147	13	high	high	ADJ
gujaf-116	147	14	corporate	corporate	ADJ
gujaf-116	147	15	tax	tax	NOUN
gujaf-116	147	16	in	in	ADP
gujaf-116	147	17	the	the	DET
gujaf-116	147	18	host	host	NOUN
gujaf-116	147	19	country	country	NOUN
gujaf-116	147	20	will	will	AUX
gujaf-116	147	21	discourage	discourage	VERB
gujaf-116	147	22	fdi	fdi	NOUN
gujaf-116	147	23	inflows	inflow	NOUN
gujaf-116	147	24	.	.	PUNCT
gujaf-116	148	1	vatx	vatx	PROPN
gujaf-116	148	2	by	by	ADP
gujaf-116	148	3	the	the	DET
gujaf-116	148	4	vat	vat	NOUN
gujaf-116	148	5	decree	decree	NOUN
gujaf-116	148	6	102	102	NUM
gujaf-116	148	7	of	of	ADP
gujaf-116	148	8	1993	1993	NUM
gujaf-116	148	9	was	be	AUX
gujaf-116	148	10	propagated	propagate	VERB
gujaf-116	148	11	in	in	ADP
gujaf-116	148	12	nigeria	nigeria	PROPN
gujaf-116	148	13	and	and	CCONJ
gujaf-116	148	14	came	come	VERB
gujaf-116	148	15	into	into	ADP
gujaf-116	148	16	effect	effect	NOUN
gujaf-116	148	17	from	from	ADP
gujaf-116	148	18	december	december	PROPN
gujaf-116	148	19	1	1	NUM
gujaf-116	148	20	st	st	PROPN
gujaf-116	148	21	in	in	ADP
gujaf-116	148	22	1993	1993	NUM
gujaf-116	148	23	and	and	CCONJ
gujaf-116	148	24	real	real	ADJ
gujaf-116	148	25	invoicing	invoicing	NOUN
gujaf-116	148	26	from	from	ADP
gujaf-116	148	27	january	january	PROPN
gujaf-116	148	28	1	1	NUM
gujaf-116	148	29	st	st	PROPN
gujaf-116	148	30	in	in	ADP
gujaf-116	148	31	1994	1994	NUM
gujaf-116	148	32	.	.	PUNCT
gujaf-116	149	1	this	this	DET
gujaf-116	149	2	decree	decree	NOUN
gujaf-116	149	3	abolished	abolish	VERB
gujaf-116	149	4	sales	sale	NOUN
gujaf-116	149	5	tax	tax	NOUN
gujaf-116	149	6	decree	decree	NOUN
gujaf-116	149	7	no	no	INTJ
gujaf-116	149	8	.	.	NOUN
gujaf-116	149	9	7	7	NUM
gujaf-116	149	10	of	of	ADP
gujaf-116	149	11	1986	1986	NUM
gujaf-116	149	12	.	.	PUNCT
gujaf-116	150	1	the	the	DET
gujaf-116	150	2	administration	administration	NOUN
gujaf-116	150	3	and	and	CCONJ
gujaf-116	150	4	collection	collection	NOUN
gujaf-116	150	5	of	of	ADP
gujaf-116	150	6	vatx	vatx	PROPN
gujaf-116	150	7	rest	rest	NOUN
gujaf-116	150	8	on	on	ADP
gujaf-116	150	9	the	the	DET
gujaf-116	150	10	federal	federal	ADJ
gujaf-116	150	11	government	government	NOUN
gujaf-116	150	12	through	through	ADP
gujaf-116	150	13	firs	fir	NOUN
gujaf-116	150	14	.	.	PUNCT
gujaf-116	151	1	vatx	vatx	PROPN
gujaf-116	151	2	is	be	AUX
gujaf-116	151	3	levied	levy	VERB
gujaf-116	151	4	on	on	ADP
gujaf-116	151	5	anybody	anybody	PRON
gujaf-116	151	6	(	(	PUNCT
gujaf-116	151	7	individual	individual	ADJ
gujaf-116	151	8	or	or	CCONJ
gujaf-116	151	9	corporate	corporate	ADJ
gujaf-116	151	10	)	)	PUNCT
gujaf-116	151	11	that	that	PRON
gujaf-116	151	12	consumes	consume	VERB
gujaf-116	151	13	or	or	CCONJ
gujaf-116	151	14	buys	buy	VERB
gujaf-116	151	15	any	any	DET
gujaf-116	151	16	taxable	taxable	ADJ
gujaf-116	151	17	product	product	NOUN
gujaf-116	151	18	or	or	CCONJ
gujaf-116	151	19	service	service	NOUN
gujaf-116	151	20	in	in	ADP
gujaf-116	151	21	nigeria	nigeria	PROPN
gujaf-116	151	22	.	.	PUNCT
gujaf-116	152	1	this	this	PRON
gujaf-116	152	2	is	be	AUX
gujaf-116	152	3	a	a	DET
gujaf-116	152	4	type	type	NOUN
gujaf-116	152	5	of	of	ADP
gujaf-116	152	6	tax	tax	NOUN
gujaf-116	152	7	that	that	PRON
gujaf-116	152	8	is	be	AUX
gujaf-116	152	9	imposed	impose	VERB
gujaf-116	152	10	on	on	ADP
gujaf-116	152	11	consumers	consumer	NOUN
gujaf-116	152	12	of	of	ADP
gujaf-116	152	13	any	any	DET
gujaf-116	152	14	product	product	NOUN
gujaf-116	152	15	or	or	CCONJ
gujaf-116	152	16	services	service	NOUN
gujaf-116	152	17	that	that	PRON
gujaf-116	152	18	are	be	AUX
gujaf-116	152	19	taxable	taxable	ADJ
gujaf-116	152	20	.	.	PUNCT
gujaf-116	153	1	the	the	DET
gujaf-116	153	2	tax	tax	NOUN
gujaf-116	153	3	is	be	AUX
gujaf-116	153	4	collected	collect	VERB
gujaf-116	153	5	by	by	ADP
gujaf-116	153	6	the	the	DET
gujaf-116	153	7	seller	seller	NOUN
gujaf-116	153	8	when	when	SCONJ
gujaf-116	153	9	any	any	DET
gujaf-116	153	10	taxable	taxable	ADJ
gujaf-116	153	11	product	product	NOUN
gujaf-116	153	12	or	or	CCONJ
gujaf-116	153	13	service	service	NOUN
gujaf-116	153	14	is	be	AUX
gujaf-116	153	15	sold	sell	VERB
gujaf-116	153	16	.	.	PUNCT
gujaf-116	154	1	michael	michael	PROPN
gujaf-116	154	2	and	and	CCONJ
gujaf-116	154	3	ben	ben	PROPN
gujaf-116	154	4	(	(	PUNCT
gujaf-116	154	5	2007	2007	NUM
gujaf-116	154	6	)	)	PUNCT
gujaf-116	154	7	explore	explore	VERB
gujaf-116	154	8	the	the	DET
gujaf-116	154	9	causes	cause	NOUN
gujaf-116	154	10	and	and	CCONJ
gujaf-116	154	11	consequences	consequence	NOUN
gujaf-116	154	12	of	of	ADP
gujaf-116	154	13	the	the	DET
gujaf-116	154	14	spread	spread	NOUN
gujaf-116	154	15	of	of	ADP
gujaf-116	154	16	vat	vat	NOUN
gujaf-116	154	17	in	in	ADP
gujaf-116	154	18	countries	country	NOUN
gujaf-116	154	19	.	.	PUNCT
gujaf-116	155	1	from	from	ADP
gujaf-116	155	2	the	the	DET
gujaf-116	155	3	study	study	NOUN
gujaf-116	155	4	,	,	PUNCT
gujaf-116	155	5	it	it	PRON
gujaf-116	155	6	was	be	AUX
gujaf-116	155	7	revealed	reveal	VERB
gujaf-116	155	8	that	that	SCONJ
gujaf-116	155	9	4	4	NUM
gujaf-116	155	10	vat	vat	NOUN
gujaf-116	155	11	has	have	VERB
gujaf-116	155	12	a	a	DET
gujaf-116	155	13	significant	significant	ADJ
gujaf-116	155	14	impact	impact	NOUN
gujaf-116	155	15	on	on	ADP
gujaf-116	155	16	countries	country	NOUN
gujaf-116	155	17	activities	activity	NOUN
gujaf-116	155	18	,	,	PUNCT
gujaf-116	155	19	however	however	ADV
gujaf-116	155	20	the	the	DET
gujaf-116	155	21	impact	impact	NOUN
gujaf-116	155	22	was	be	AUX
gujaf-116	155	23	mixed	mixed	ADJ
gujaf-116	155	24	.	.	PUNCT
gujaf-116	156	1	this	this	PRON
gujaf-116	156	2	suggests	suggest	VERB
gujaf-116	156	3	that	that	SCONJ
gujaf-116	156	4	some	some	DET
gujaf-116	156	5	countries	country	NOUN
gujaf-116	156	6	gain	gain	VERB
gujaf-116	156	7	revenue	revenue	NOUN
gujaf-116	156	8	or	or	CCONJ
gujaf-116	156	9	investment	investment	NOUN
gujaf-116	156	10	from	from	ADP
gujaf-116	156	11	vat	vat	NOUN
gujaf-116	156	12	adoption	adoption	NOUN
gujaf-116	156	13	,	,	PUNCT
gujaf-116	156	14	other	other	ADJ
gujaf-116	156	15	countries	country	NOUN
gujaf-116	156	16	do	do	VERB
gujaf-116	156	17	not	not	PART
gujaf-116	156	18	.	.	PUNCT
gujaf-116	157	1	theoretically	theoretically	ADV
gujaf-116	157	2	,	,	PUNCT
gujaf-116	157	3	it	it	PRON
gujaf-116	157	4	is	be	AUX
gujaf-116	157	5	expected	expect	VERB
gujaf-116	157	6	that	that	SCONJ
gujaf-116	157	7	vatx	vatx	PROPN
gujaf-116	157	8	will	will	AUX
gujaf-116	157	9	impact	impact	VERB
gujaf-116	157	10	fdi	fdi	NOUN
gujaf-116	157	11	negatively	negatively	ADV
gujaf-116	157	12	because	because	SCONJ
gujaf-116	157	13	high	high	ADJ
gujaf-116	157	14	vat	vat	NOUN
gujaf-116	157	15	on	on	ADP
gujaf-116	157	16	goods	good	NOUN
gujaf-116	157	17	and	and	CCONJ
gujaf-116	157	18	services	service	NOUN
gujaf-116	157	19	in	in	ADP
gujaf-116	157	20	the	the	DET
gujaf-116	157	21	host	host	NOUN
gujaf-116	157	22	country	country	NOUN
gujaf-116	157	23	will	will	AUX
gujaf-116	157	24	discourage	discourage	VERB
gujaf-116	157	25	fdi	fdi	NOUN
gujaf-116	157	26	inflows	inflow	NOUN
gujaf-116	157	27	.	.	PUNCT
gujaf-116	158	1	considering	consider	VERB
gujaf-116	158	2	empirical	empirical	ADJ
gujaf-116	158	3	studies	study	NOUN
gujaf-116	158	4	in	in	ADP
gujaf-116	158	5	nigeria	nigeria	PROPN
gujaf-116	158	6	,	,	PUNCT
gujaf-116	158	7	gumo	gumo	PROPN
gujaf-116	158	8	(	(	PUNCT
gujaf-116	158	9	2013	2013	NUM
gujaf-116	158	10	)	)	PUNCT
gujaf-116	158	11	in	in	ADP
gujaf-116	158	12	his	his	PRON
gujaf-116	158	13	thesis	thesis	NOUN
gujaf-116	158	14	studied	study	VERB
gujaf-116	158	15	tax	tax	NOUN
gujaf-116	158	16	incentives	incentive	NOUN
gujaf-116	158	17	and	and	CCONJ
gujaf-116	158	18	fdi	fdi	NOUN
gujaf-116	158	19	.	.	PUNCT
gujaf-116	159	1	using	use	VERB
gujaf-116	159	2	the	the	DET
gujaf-116	159	3	ols	ol	NOUN
gujaf-116	159	4	method	method	NOUN
gujaf-116	159	5	of	of	ADP
gujaf-116	159	6	analysis	analysis	NOUN
gujaf-116	159	7	,	,	PUNCT
gujaf-116	159	8	the	the	DET
gujaf-116	159	9	study	study	NOUN
gujaf-116	159	10	reported	report	VERB
gujaf-116	159	11	that	that	SCONJ
gujaf-116	159	12	tax	tax	NOUN
gujaf-116	159	13	incentives	incentive	NOUN
gujaf-116	159	14	has	have	VERB
gujaf-116	159	15	positive	positive	ADJ
gujaf-116	159	16	impact	impact	NOUN
gujaf-116	159	17	on	on	ADP
gujaf-116	159	18	fdi	fdi	PROPN
gujaf-116	159	19	in	in	ADP
gujaf-116	159	20	kenya	kenya	PROPN
gujaf-116	159	21	.	.	PUNCT
gujaf-116	160	1	george	george	PROPN
gujaf-116	160	2	and	and	CCONJ
gujaf-116	160	3	bariyima	bariyima	PROPN
gujaf-116	160	4	(	(	PUNCT
gujaf-116	160	5	2015	2015	NUM
gujaf-116	160	6	)	)	PUNCT
gujaf-116	160	7	studied	study	VERB
gujaf-116	160	8	the	the	DET
gujaf-116	160	9	effect	effect	NOUN
gujaf-116	160	10	of	of	ADP
gujaf-116	160	11	tax	tax	NOUN
gujaf-116	160	12	incentives	incentive	NOUN
gujaf-116	160	13	on	on	ADP
gujaf-116	160	14	fdi	fdi	NOUN
gujaf-116	160	15	inflows	inflow	NOUN
gujaf-116	160	16	in	in	ADP
gujaf-116	160	17	nigeria	nigeria	PROPN
gujaf-116	160	18	using	use	VERB
gujaf-116	160	19	ols	ol	NOUN
gujaf-116	160	20	and	and	CCONJ
gujaf-116	160	21	ecm	ecm	PROPN
gujaf-116	160	22	models	model	NOUN
gujaf-116	160	23	to	to	PART
gujaf-116	160	24	examine	examine	VERB
gujaf-116	160	25	the	the	DET
gujaf-116	160	26	time	time	NOUN
gujaf-116	160	27	series	series	NOUN
gujaf-116	160	28	properties	property	NOUN
gujaf-116	160	29	.	.	PUNCT
gujaf-116	161	1	the	the	DET
gujaf-116	161	2	findings	finding	NOUN
gujaf-116	161	3	reveal	reveal	VERB
gujaf-116	161	4	that	that	SCONJ
gujaf-116	161	5	fdis	fdi	VERB
gujaf-116	161	6	response	response	NOUN
gujaf-116	161	7	to	to	ADP
gujaf-116	161	8	tax	tax	NOUN
gujaf-116	161	9	incentives	incentive	NOUN
gujaf-116	161	10	negatively	negatively	ADV
gujaf-116	161	11	and	and	CCONJ
gujaf-116	161	12	it	it	PRON
gujaf-116	161	13	was	be	AUX
gujaf-116	161	14	significant	significant	ADJ
gujaf-116	161	15	at	at	ADP
gujaf-116	161	16	5	5	NUM
gujaf-116	161	17	percent	percent	NOUN
gujaf-116	161	18	.	.	PUNCT
gujaf-116	162	1	wahab	wahab	PROPN
gujaf-116	162	2	and	and	CCONJ
gujaf-116	162	3	diji	diji	NOUN
gujaf-116	162	4	(	(	PUNCT
gujaf-116	162	5	2017	2017	NUM
gujaf-116	162	6	)	)	PUNCT
gujaf-116	162	7	examine	examine	VERB
gujaf-116	162	8	how	how	SCONJ
gujaf-116	162	9	tax	tax	NOUN
gujaf-116	162	10	drives	drive	VERB
gujaf-116	162	11	investments	investment	NOUN
gujaf-116	162	12	in	in	ADP
gujaf-116	162	13	the	the	DET
gujaf-116	162	14	oil	oil	NOUN
gujaf-116	162	15	and	and	CCONJ
gujaf-116	162	16	gas	gas	NOUN
gujaf-116	162	17	sector	sector	NOUN
gujaf-116	162	18	in	in	ADP
gujaf-116	162	19	nigeria	nigeria	PROPN
gujaf-116	162	20	.	.	PUNCT
gujaf-116	163	1	using	use	VERB
gujaf-116	163	2	tax	tax	NOUN
gujaf-116	163	3	optimization	optimization	NOUN
gujaf-116	163	4	models	model	NOUN
gujaf-116	163	5	,	,	PUNCT
gujaf-116	163	6	they	they	PRON
gujaf-116	163	7	reported	report	VERB
gujaf-116	163	8	that	that	SCONJ
gujaf-116	163	9	tax	tax	NOUN
gujaf-116	163	10	invariably	invariably	ADV
gujaf-116	163	11	affect	affect	VERB
gujaf-116	163	12	nigeria	nigeria	PROPN
gujaf-116	163	13	competitiveness	competitiveness	NOUN
gujaf-116	163	14	for	for	ADP
gujaf-116	163	15	fdi	fdi	PROPN
gujaf-116	163	16	.	.	PUNCT
gujaf-116	164	1	davies	davy	NOUN
gujaf-116	164	2	,	,	PUNCT
gujaf-116	164	3	siedschlag	siedschlag	NOUN
gujaf-116	164	4	,	,	PUNCT
gujaf-116	164	5	and	and	CCONJ
gujaf-116	164	6	studnicka	studnicka	NOUN
gujaf-116	164	7	(	(	PUNCT
gujaf-116	164	8	2018	2018	NUM
gujaf-116	164	9	)	)	PUNCT
gujaf-116	164	10	examines	examine	VERB
gujaf-116	164	11	corporate	corporate	ADJ
gujaf-116	164	12	taxation	taxation	NOUN
gujaf-116	164	13	and	and	CCONJ
gujaf-116	164	14	fdi	fdi	PROPN
gujaf-116	164	15	in	in	ADP
gujaf-116	164	16	eu	eu	PROPN
gujaf-116	164	17	countries	country	NOUN
gujaf-116	164	18	.	.	PUNCT
gujaf-116	165	1	their	their	PRON
gujaf-116	165	2	finding	finding	NOUN
gujaf-116	165	3	reveals	reveal	VERB
gujaf-116	165	4	that	that	SCONJ
gujaf-116	165	5	corporate	corporate	ADJ
gujaf-116	165	6	taxation	taxation	NOUN
gujaf-116	165	7	positively	positively	ADV
gujaf-116	165	8	influences	influence	VERB
gujaf-116	165	9	foreign	foreign	ADJ
gujaf-116	165	10	direct	direct	ADJ
gujaf-116	165	11	investments	investment	NOUN
gujaf-116	165	12	to	to	ADP
gujaf-116	165	13	eu	eu	PROPN
gujaf-116	165	14	countries	country	NOUN
gujaf-116	165	15	from	from	ADP
gujaf-116	165	16	both	both	DET
gujaf-116	165	17	other	other	ADJ
gujaf-116	165	18	eu	eu	PROPN
gujaf-116	165	19	countries	country	NOUN
gujaf-116	165	20	and	and	CCONJ
gujaf-116	165	21	non	non	ADJ
gujaf-116	165	22	-	-	ADJ
gujaf-116	165	23	eu	eu	ADJ
gujaf-116	165	24	countries	country	NOUN
gujaf-116	165	25	.	.	PUNCT
gujaf-116	166	1	shafiq	shafiq	PROPN
gujaf-116	166	2	,	,	PUNCT
gujaf-116	166	3	hua	hua	PROPN
gujaf-116	166	4	,	,	PUNCT
gujaf-116	166	5	bhatti	bhatti	PROPN
gujaf-116	166	6	,	,	PUNCT
gujaf-116	166	7	and	and	CCONJ
gujaf-116	166	8	gillani	gillani	PROPN
gujaf-116	166	9	(	(	PUNCT
gujaf-116	166	10	2021	2021	NUM
gujaf-116	166	11	)	)	PUNCT
gujaf-116	166	12	examine	examine	VERB
gujaf-116	166	13	taxation	taxation	NOUN
gujaf-116	166	14	and	and	CCONJ
gujaf-116	166	15	fdi	fdi	NOUN
gujaf-116	166	16	inflows	inflow	NOUN
gujaf-116	166	17	in	in	ADP
gujaf-116	166	18	pakistan	pakistan	PROPN
gujaf-116	166	19	.	.	PUNCT
gujaf-116	167	1	using	use	VERB
gujaf-116	167	2	ardl	ardl	NOUN
gujaf-116	167	3	and	and	CCONJ
gujaf-116	167	4	ecm	ecm	NOUN
gujaf-116	167	5	techniques	technique	NOUN
gujaf-116	167	6	for	for	ADP
gujaf-116	167	7	time	time	NOUN
gujaf-116	167	8	series	series	PROPN
gujaf-116	167	9	data	datum	NOUN
gujaf-116	167	10	for	for	ADP
gujaf-116	167	11	the	the	DET
gujaf-116	167	12	period	period	NOUN
gujaf-116	167	13	1985	1985	NUM
gujaf-116	167	14	to	to	ADP
gujaf-116	167	15	2020	2020	NUM
gujaf-116	167	16	.	.	PUNCT
gujaf-116	168	1	the	the	DET
gujaf-116	168	2	paper	paper	NOUN
gujaf-116	168	3	reports	report	VERB
gujaf-116	168	4	a	a	DET
gujaf-116	168	5	run	run	NOUN
gujaf-116	168	6	-	-	PUNCT
gujaf-116	168	7	long	long	ADJ
gujaf-116	168	8	relationship	relationship	NOUN
gujaf-116	168	9	between	between	ADP
gujaf-116	168	10	taxes	taxis	NOUN
gujaf-116	168	11	and	and	CCONJ
gujaf-116	168	12	fdis	fdi	NOUN
gujaf-116	168	13	,	,	PUNCT
gujaf-116	168	14	showing	show	VERB
gujaf-116	168	15	that	that	SCONJ
gujaf-116	168	16	low	low	ADJ
gujaf-116	168	17	taxes	taxis	NOUN
gujaf-116	168	18	motivate	motivate	VERB
gujaf-116	168	19	foreign	foreign	ADJ
gujaf-116	168	20	investor	investor	NOUN
gujaf-116	168	21	'	'	PUNCT
gujaf-116	168	22	to	to	ADP
gujaf-116	168	23	investment	investment	NOUN
gujaf-116	168	24	in	in	ADP
gujaf-116	168	25	the	the	DET
gujaf-116	168	26	country	country	NOUN
gujaf-116	168	27	.	.	PUNCT
gujaf-116	169	1	similarly	similarly	ADV
gujaf-116	169	2	,	,	PUNCT
gujaf-116	169	3	the	the	DET
gujaf-116	169	4	work	work	NOUN
gujaf-116	169	5	of	of	ADP
gujaf-116	169	6	appiah	appiah	PROPN
gujaf-116	169	7	-	-	PUNCT
gujaf-116	169	8	kubi	kubi	ADJ
gujaf-116	169	9	,	,	PUNCT
gujaf-116	169	10	malec	malec	NOUN
gujaf-116	169	11	,	,	PUNCT
gujaf-116	169	12	phiri	phiri	NOUN
gujaf-116	169	13	,	,	PUNCT
gujaf-116	169	14	maitah	maitah	PROPN
gujaf-116	169	15	,	,	PUNCT
gujaf-116	169	16	gebeltová	gebeltová	X
gujaf-116	169	17	,	,	PUNCT
gujaf-116	169	18	smutka	smutka	PROPN
gujaf-116	169	19	,	,	PUNCT
gujaf-116	169	20	blazek	blazek	NOUN
gujaf-116	169	21	,	,	PUNCT
gujaf-116	169	22	maitah	maitah	NOUN
gujaf-116	169	23	,	,	PUNCT
gujaf-116	169	24	and	and	CCONJ
gujaf-116	169	25	sirohi	sirohi	NOUN
gujaf-116	169	26	(	(	PUNCT
gujaf-116	169	27	2021	2021	NUM
gujaf-116	169	28	)	)	PUNCT
gujaf-116	169	29	on	on	ADP
gujaf-116	169	30	tax	tax	NOUN
gujaf-116	169	31	incentives	incentive	NOUN
gujaf-116	169	32	and	and	CCONJ
gujaf-116	169	33	fdis	fdi	NOUN
gujaf-116	169	34	studied	study	VERB
gujaf-116	169	35	40	40	NUM
gujaf-116	169	36	african	african	ADJ
gujaf-116	169	37	countries	country	NOUN
gujaf-116	169	38	with	with	ADP
gujaf-116	169	39	data	datum	NOUN
gujaf-116	169	40	from	from	ADP
gujaf-116	169	41	2000	2000	NUM
gujaf-116	169	42	to	to	ADP
gujaf-116	169	43	2018	2018	NUM
gujaf-116	169	44	.	.	PUNCT
gujaf-116	170	1	the	the	DET
gujaf-116	170	2	random	random	ADJ
gujaf-116	170	3	effect	effect	NOUN
gujaf-116	170	4	estimator	estimator	NOUN
gujaf-116	170	5	results	result	NOUN
gujaf-116	170	6	revealed	reveal	VERB
gujaf-116	170	7	that	that	SCONJ
gujaf-116	170	8	fdi	fdi	NOUN
gujaf-116	170	9	reacts	react	VERB
gujaf-116	170	10	to	to	PART
gujaf-116	170	11	lower	lower	VERB
gujaf-116	170	12	citx	citx	ADV
gujaf-116	170	13	and	and	CCONJ
gujaf-116	170	14	that	that	DET
gujaf-116	170	15	tax	tax	NOUN
gujaf-116	170	16	concession	concession	NOUN
gujaf-116	170	17	is	be	AUX
gujaf-116	170	18	not	not	PART
gujaf-116	170	19	significant	significant	ADJ
gujaf-116	170	20	to	to	ADP
gujaf-116	170	21	fdi	fdi	NOUN
gujaf-116	170	22	inflows	inflow	NOUN
gujaf-116	170	23	in	in	ADP
gujaf-116	170	24	africa	africa	PROPN
gujaf-116	170	25	countries	country	NOUN
gujaf-116	170	26	.	.	PUNCT
gujaf-116	171	1	from	from	ADP
gujaf-116	171	2	the	the	DET
gujaf-116	171	3	review	review	NOUN
gujaf-116	171	4	of	of	ADP
gujaf-116	171	5	empirical	empirical	ADJ
gujaf-116	171	6	literature	literature	NOUN
gujaf-116	171	7	,	,	PUNCT
gujaf-116	171	8	there	there	PRON
gujaf-116	171	9	are	be	VERB
gujaf-116	171	10	few	few	ADJ
gujaf-116	171	11	empirical	empirical	ADJ
gujaf-116	171	12	studies	study	NOUN
gujaf-116	171	13	that	that	PRON
gujaf-116	171	14	have	have	AUX
gujaf-116	171	15	considered	consider	VERB
gujaf-116	171	16	the	the	DET
gujaf-116	171	17	nexus	nexus	NOUN
gujaf-116	171	18	between	between	ADP
gujaf-116	171	19	citx	citx	ADJ
gujaf-116	171	20	and	and	CCONJ
gujaf-116	171	21	vatx	vatx	PROPN
gujaf-116	171	22	components	component	NOUN
gujaf-116	171	23	of	of	ADP
gujaf-116	171	24	taxation	taxation	NOUN
gujaf-116	171	25	on	on	ADP
gujaf-116	171	26	fdi	fdi	PROPN
gujaf-116	171	27	with	with	ADP
gujaf-116	171	28	current	current	ADJ
gujaf-116	171	29	data	datum	NOUN
gujaf-116	171	30	in	in	ADP
gujaf-116	171	31	nigeria	nigeria	PROPN
gujaf-116	171	32	,	,	PUNCT
gujaf-116	171	33	hence	hence	ADV
gujaf-116	171	34	a	a	DET
gujaf-116	171	35	major	major	ADJ
gujaf-116	171	36	gap	gap	NOUN
gujaf-116	171	37	this	this	DET
gujaf-116	171	38	study	study	NOUN
gujaf-116	171	39	will	will	AUX
gujaf-116	171	40	fill	fill	VERB
gujaf-116	171	41	in	in	ADP
gujaf-116	171	42	the	the	DET
gujaf-116	171	43	literature	literature	NOUN
gujaf-116	171	44	.	.	PUNCT
gujaf-116	172	1	the	the	DET
gujaf-116	172	2	theory	theory	NOUN
gujaf-116	172	3	underpinning	underpin	VERB
gujaf-116	172	4	this	this	DET
gujaf-116	172	5	study	study	NOUN
gujaf-116	172	6	is	be	AUX
gujaf-116	172	7	the	the	DET
gujaf-116	172	8	eclectic	eclectic	ADJ
gujaf-116	172	9	theory	theory	NOUN
gujaf-116	172	10	.	.	PUNCT
gujaf-116	173	1	professor	professor	NOUN
gujaf-116	173	2	dunning	dun	VERB
gujaf-116	173	3	's	's	PART
gujaf-116	173	4	eclectic	eclectic	ADJ
gujaf-116	173	5	theory	theory	NOUN
gujaf-116	173	6	is	be	AUX
gujaf-116	173	7	a	a	DET
gujaf-116	173	8	synthesis	synthesis	NOUN
gujaf-116	173	9	of	of	ADP
gujaf-116	173	10	three	three	NUM
gujaf-116	173	11	different	different	ADJ
gujaf-116	173	12	theories	theory	NOUN
gujaf-116	173	13	of	of	ADP
gujaf-116	173	14	direct	direct	ADJ
gujaf-116	173	15	foreign	foreign	ADJ
gujaf-116	173	16	investments	investment	NOUN
gujaf-116	173	17	(	(	PUNCT
gujaf-116	173	18	o	o	NOUN
gujaf-116	173	19	-	-	NOUN
gujaf-116	173	20	l	l	NOUN
gujaf-116	173	21	-	-	NOUN
gujaf-116	173	22	i	i	PRON
gujaf-116	173	23	):	):	PUNCT
gujaf-116	173	24	"	"	PUNCT
gujaf-116	173	25	o	o	NOUN
gujaf-116	173	26	"	"	PUNCT
gujaf-116	173	27	from	from	ADP
gujaf-116	173	28	ownership	ownership	NOUN
gujaf-116	173	29	advantages	advantage	NOUN
gujaf-116	173	30	;	;	PUNCT
gujaf-116	173	31	"	"	PUNCT
gujaf-116	173	32	l	l	NOUN
gujaf-116	173	33	"	"	PUNCT
gujaf-116	173	34	from	from	ADP
gujaf-116	173	35	location	location	NOUN
gujaf-116	173	36	;	;	PUNCT
gujaf-116	173	37	and	and	CCONJ
gujaf-116	173	38	"	"	PUNCT
gujaf-116	173	39	i	i	PRON
gujaf-116	173	40	"	"	PUNCT
gujaf-116	173	41	from	from	ADP
gujaf-116	173	42	internalization	internalization	NOUN
gujaf-116	173	43	.	.	PUNCT
gujaf-116	174	1	the	the	DET
gujaf-116	174	2	eclectic	eclectic	ADJ
gujaf-116	174	3	theory	theory	NOUN
gujaf-116	174	4	demonstrates	demonstrate	VERB
gujaf-116	174	5	that	that	SCONJ
gujaf-116	174	6	oli	oli	ADJ
gujaf-116	174	7	parameters	parameter	NOUN
gujaf-116	174	8	differ	differ	VERB
gujaf-116	174	9	from	from	ADP
gujaf-116	174	10	one	one	NUM
gujaf-116	174	11	company	company	NOUN
gujaf-116	174	12	to	to	ADP
gujaf-116	174	13	another	another	PRON
gujaf-116	174	14	,	,	PUNCT
gujaf-116	174	15	and	and	CCONJ
gujaf-116	174	16	it	it	PRON
gujaf-116	174	17	depends	depend	VERB
gujaf-116	174	18	on	on	ADP
gujaf-116	174	19	the	the	DET
gujaf-116	174	20	host	host	NOUN
gujaf-116	174	21	country	country	NOUN
gujaf-116	174	22	's	's	PART
gujaf-116	174	23	economic	economic	ADJ
gujaf-116	174	24	,	,	PUNCT
gujaf-116	174	25	political	political	ADJ
gujaf-116	174	26	,	,	PUNCT
gujaf-116	174	27	and	and	CCONJ
gujaf-116	174	28	social	social	ADJ
gujaf-116	174	29	characteristics	characteristic	NOUN
gujaf-116	174	30	to	to	PART
gujaf-116	174	31	attract	attract	VERB
gujaf-116	174	32	foreign	foreign	ADJ
gujaf-116	174	33	direct	direct	ADJ
gujaf-116	174	34	investment	investment	NOUN
gujaf-116	174	35	(	(	PUNCT
gujaf-116	174	36	denisia	denisia	NOUN
gujaf-116	174	37	,	,	PUNCT
gujaf-116	174	38	2010	2010	NUM
gujaf-116	174	39	)	)	PUNCT
gujaf-116	174	40	.	.	PUNCT
gujaf-116	175	1	as	as	ADP
gujaf-116	175	2	a	a	DET
gujaf-116	175	3	result	result	NOUN
gujaf-116	175	4	,	,	PUNCT
gujaf-116	175	5	this	this	DET
gujaf-116	175	6	theory	theory	NOUN
gujaf-116	175	7	suggests	suggest	VERB
gujaf-116	175	8	that	that	SCONJ
gujaf-116	175	9	to	to	PART
gujaf-116	175	10	attract	attract	VERB
gujaf-116	175	11	enough	enough	ADJ
gujaf-116	175	12	foreign	foreign	ADJ
gujaf-116	175	13	direct	direct	ADJ
gujaf-116	175	14	investments	investment	NOUN
gujaf-116	175	15	,	,	PUNCT
gujaf-116	175	16	governments	government	NOUN
gujaf-116	175	17	must	must	AUX
gujaf-116	175	18	ensure	ensure	VERB
gujaf-116	175	19	that	that	SCONJ
gujaf-116	175	20	their	their	PRON
gujaf-116	175	21	economic	economic	ADJ
gujaf-116	175	22	policies	policy	NOUN
gujaf-116	175	23	which	which	PRON
gujaf-116	175	24	include	include	VERB
gujaf-116	175	25	taxes	taxis	NOUN
gujaf-116	175	26	from	from	ADP
gujaf-116	175	27	foreign	foreign	ADJ
gujaf-116	175	28	investments	investment	NOUN
gujaf-116	175	29	are	be	AUX
gujaf-116	175	30	favourable	favourable	ADJ
gujaf-116	175	31	.	.	PUNCT
gujaf-116	176	1	3	3	X
gujaf-116	176	2	.	.	X
gujaf-116	176	3	methodology	methodology	NOUN
gujaf-116	176	4	the	the	DET
gujaf-116	176	5	research	research	NOUN
gujaf-116	176	6	design	design	NOUN
gujaf-116	176	7	is	be	AUX
gujaf-116	176	8	longitudinal	longitudinal	ADJ
gujaf-116	176	9	.	.	PUNCT
gujaf-116	177	1	the	the	DET
gujaf-116	177	2	data	datum	NOUN
gujaf-116	177	3	on	on	ADP
gujaf-116	177	4	proxies	proxy	NOUN
gujaf-116	177	5	for	for	ADP
gujaf-116	177	6	taxation	taxation	NOUN
gujaf-116	177	7	and	and	CCONJ
gujaf-116	177	8	foreign	foreign	ADJ
gujaf-116	177	9	direct	direct	ADJ
gujaf-116	177	10	investments	investment	NOUN
gujaf-116	177	11	are	be	AUX
gujaf-116	177	12	derived	derive	VERB
gujaf-116	177	13	from	from	ADP
gujaf-116	177	14	secondary	secondary	ADJ
gujaf-116	177	15	sources	source	NOUN
gujaf-116	177	16	of	of	ADP
gujaf-116	177	17	data	datum	NOUN
gujaf-116	177	18	.	.	PUNCT
gujaf-116	178	1	the	the	DET
gujaf-116	178	2	data	datum	NOUN
gujaf-116	178	3	were	be	AUX
gujaf-116	178	4	gotten	get	VERB
gujaf-116	178	5	from	from	ADP
gujaf-116	178	6	cbn	cbn	NOUN
gujaf-116	178	7	's	's	PART
gujaf-116	178	8	statistical	statistical	ADJ
gujaf-116	178	9	bulletin	bulletin	NOUN
gujaf-116	178	10	for	for	ADP
gujaf-116	178	11	2020	2020	NUM
gujaf-116	178	12	,	,	PUNCT
gujaf-116	178	13	as	as	ADV
gujaf-116	178	14	well	well	ADV
gujaf-116	178	15	as	as	ADP
gujaf-116	178	16	world	world	NOUN
gujaf-116	178	17	bank	bank	NOUN
gujaf-116	178	18	database	database	NOUN
gujaf-116	178	19	as	as	ADP
gujaf-116	178	20	of	of	ADP
gujaf-116	178	21	2020	2020	NUM
gujaf-116	178	22	.	.	PUNCT
gujaf-116	179	1	the	the	DET
gujaf-116	179	2	period	period	NOUN
gujaf-116	179	3	spans	span	VERB
gujaf-116	179	4	through	through	ADP
gujaf-116	179	5	market	market	NOUN
gujaf-116	179	6	-	-	PUNCT
gujaf-116	179	7	based	base	VERB
gujaf-116	179	8	economic	economic	ADJ
gujaf-116	179	9	era	era	NOUN
gujaf-116	179	10	when	when	SCONJ
gujaf-116	179	11	government	government	NOUN
gujaf-116	179	12	fiscal	fiscal	ADJ
gujaf-116	179	13	policies	policy	NOUN
gujaf-116	179	14	were	be	AUX
gujaf-116	179	15	considered	consider	VERB
gujaf-116	179	16	as	as	ADP
gujaf-116	179	17	the	the	DET
gujaf-116	179	18	primary	primary	ADJ
gujaf-116	179	19	pillar	pillar	NOUN
gujaf-116	179	20	of	of	ADP
gujaf-116	179	21	global	global	ADJ
gujaf-116	179	22	economies	economy	NOUN
gujaf-116	179	23	.	.	PUNCT
gujaf-116	180	1	as	as	ADP
gujaf-116	180	2	a	a	DET
gujaf-116	180	3	result	result	NOUN
gujaf-116	180	4	,	,	PUNCT
gujaf-116	180	5	the	the	DET
gujaf-116	180	6	data	data	NOUN
gujaf-116	180	7	spans	span	VERB
gujaf-116	180	8	2000	2000	NUM
gujaf-116	180	9	through	through	ADP
gujaf-116	180	10	2020	2020	NUM
gujaf-116	180	11	.	.	PUNCT
gujaf-116	181	1	the	the	DET
gujaf-116	181	2	explanatory	explanatory	ADJ
gujaf-116	181	3	variables	variable	NOUN
gujaf-116	181	4	in	in	ADP
gujaf-116	181	5	this	this	DET
gujaf-116	181	6	study	study	NOUN
gujaf-116	181	7	include	include	VERB
gujaf-116	181	8	annual	annual	ADJ
gujaf-116	181	9	data	datum	NOUN
gujaf-116	181	10	on	on	ADP
gujaf-116	181	11	company	company	NOUN
gujaf-116	181	12	income	income	NOUN
gujaf-116	181	13	tax	tax	NOUN
gujaf-116	181	14	and	and	CCONJ
gujaf-116	181	15	value	value	NOUN
gujaf-116	181	16	added	add	VERB
gujaf-116	181	17	tax	tax	NOUN
gujaf-116	181	18	,	,	PUNCT
gujaf-116	181	19	with	with	ADP
gujaf-116	181	20	the	the	DET
gujaf-116	181	21	dependent	dependent	ADJ
gujaf-116	181	22	variable	variable	NOUN
gujaf-116	181	23	being	be	AUX
gujaf-116	181	24	foreign	foreign	ADJ
gujaf-116	181	25	direct	direct	ADJ
gujaf-116	181	26	investment	investment	NOUN
gujaf-116	181	27	(	(	PUNCT
gujaf-116	181	28	inflow	inflow	NOUN
gujaf-116	181	29	)	)	PUNCT
gujaf-116	181	30	as	as	ADP
gujaf-116	181	31	a	a	DET
gujaf-116	181	32	proxy	proxy	NOUN
gujaf-116	181	33	for	for	ADP
gujaf-116	181	34	investment	investment	NOUN
gujaf-116	181	35	.	.	PUNCT
gujaf-116	182	1	company	company	NOUN
gujaf-116	182	2	income	income	NOUN
gujaf-116	182	3	tax	tax	NOUN
gujaf-116	182	4	and	and	CCONJ
gujaf-116	182	5	value	value	NOUN
gujaf-116	182	6	added	add	VERB
gujaf-116	182	7	tax	tax	NOUN
gujaf-116	182	8	have	have	AUX
gujaf-116	182	9	been	be	AUX
gujaf-116	182	10	employed	employ	VERB
gujaf-116	182	11	as	as	ADP
gujaf-116	182	12	the	the	DET
gujaf-116	182	13	independent	independent	ADJ
gujaf-116	182	14	variables	variable	NOUN
gujaf-116	182	15	in	in	ADP
gujaf-116	182	16	line	line	NOUN
gujaf-116	182	17	with	with	ADP
gujaf-116	182	18	the	the	DET
gujaf-116	182	19	studies	study	NOUN
gujaf-116	182	20	of	of	ADP
gujaf-116	182	21	bashir	bashir	PROPN
gujaf-116	182	22	and	and	CCONJ
gujaf-116	182	23	sam	sam	PROPN
gujaf-116	182	24	-	-	PUNCT
gujaf-116	182	25	siso	siso	PROPN
gujaf-116	182	26	(	(	PUNCT
gujaf-116	182	27	2020	2020	NUM
gujaf-116	182	28	)	)	PUNCT
gujaf-116	182	29	as	as	ADV
gujaf-116	182	30	well	well	ADV
gujaf-116	182	31	as	as	ADP
gujaf-116	182	32	those	those	PRON
gujaf-116	182	33	of	of	ADP
gujaf-116	182	34	dakasku	dakasku	NOUN
gujaf-116	182	35	,	,	PUNCT
gujaf-116	182	36	jelilov	jelilov	PROPN
gujaf-116	182	37	,	,	PUNCT
gujaf-116	182	38	isik	isik	NOUN
gujaf-116	182	39	&	&	CCONJ
gujaf-116	182	40	akyuz	akyuz	PROPN
gujaf-116	182	41	(	(	PUNCT
gujaf-116	182	42	2020	2020	NUM
gujaf-116	182	43	)	)	PUNCT
gujaf-116	182	44	.	.	PUNCT
gujaf-116	183	1	we	we	PRON
gujaf-116	183	2	first	first	ADV
gujaf-116	183	3	test	test	VERB
gujaf-116	183	4	for	for	ADP
gujaf-116	183	5	stationarity	stationarity	NOUN
gujaf-116	183	6	of	of	ADP
gujaf-116	183	7	the	the	DET
gujaf-116	183	8	data	datum	NOUN
gujaf-116	183	9	before	before	ADP
gujaf-116	183	10	proceeding	proceed	VERB
gujaf-116	183	11	to	to	PART
gujaf-116	183	12	test	test	VERB
gujaf-116	183	13	for	for	ADP
gujaf-116	183	14	cointegration	cointegration	NOUN
gujaf-116	183	15	using	use	VERB
gujaf-116	183	16	the	the	DET
gujaf-116	183	17	bound	bound	ADJ
gujaf-116	183	18	test	test	NOUN
gujaf-116	183	19	of	of	ADP
gujaf-116	183	20	pesaran	pesaran	NOUN
gujaf-116	183	21	,	,	PUNCT
gujaf-116	183	22	schuermann	schuermann	NOUN
gujaf-116	183	23	,	,	PUNCT
gujaf-116	183	24	and	and	CCONJ
gujaf-116	183	25	weiner	weiner	NOUN
gujaf-116	183	26	(	(	PUNCT
gujaf-116	183	27	2004	2004	NUM
gujaf-116	183	28	)	)	PUNCT
gujaf-116	183	29	.	.	PUNCT
gujaf-116	184	1	this	this	DET
gujaf-116	184	2	technique	technique	NOUN
gujaf-116	184	3	calculates	calculate	VERB
gujaf-116	184	4	the	the	DET
gujaf-116	184	5	impacts	impact	NOUN
gujaf-116	184	6	and	and	CCONJ
gujaf-116	184	7	uses	use	VERB
gujaf-116	184	8	a	a	DET
gujaf-116	184	9	limits	limit	NOUN
gujaf-116	184	10	testing	test	VERB
gujaf-116	184	11	strategy	strategy	NOUN
gujaf-116	184	12	to	to	ADP
gujaf-116	184	13	5	5	NUM
gujaf-116	184	14	determine	determine	VERB
gujaf-116	184	15	whether	whether	SCONJ
gujaf-116	184	16	the	the	DET
gujaf-116	184	17	variables	variable	NOUN
gujaf-116	184	18	in	in	ADP
gujaf-116	184	19	the	the	DET
gujaf-116	184	20	model	model	NOUN
gujaf-116	184	21	have	have	VERB
gujaf-116	184	22	a	a	DET
gujaf-116	184	23	long	long	ADJ
gujaf-116	184	24	-	-	PUNCT
gujaf-116	184	25	term	term	NOUN
gujaf-116	184	26	relationship	relationship	NOUN
gujaf-116	184	27	.	.	PUNCT
gujaf-116	185	1	however	however	ADV
gujaf-116	185	2	,	,	PUNCT
gujaf-116	185	3	there	there	PRON
gujaf-116	185	4	is	be	VERB
gujaf-116	185	5	no	no	DET
gujaf-116	185	6	long	long	ADJ
gujaf-116	185	7	-	-	PUNCT
gujaf-116	185	8	term	term	NOUN
gujaf-116	185	9	relationship	relationship	NOUN
gujaf-116	185	10	between	between	ADP
gujaf-116	185	11	the	the	DET
gujaf-116	185	12	variables	variable	NOUN
gujaf-116	185	13	which	which	PRON
gujaf-116	185	14	suggest	suggest	VERB
gujaf-116	185	15	there	there	PRON
gujaf-116	185	16	will	will	AUX
gujaf-116	185	17	be	be	AUX
gujaf-116	185	18	no	no	DET
gujaf-116	185	19	need	need	NOUN
gujaf-116	185	20	for	for	ADP
gujaf-116	185	21	any	any	DET
gujaf-116	185	22	error	error	NOUN
gujaf-116	185	23	correction	correction	NOUN
gujaf-116	185	24	model	model	NOUN
gujaf-116	185	25	.	.	PUNCT
gujaf-116	186	1	hence	hence	ADV
gujaf-116	186	2	,	,	PUNCT
gujaf-116	186	3	we	we	PRON
gujaf-116	186	4	employ	employ	VERB
gujaf-116	186	5	the	the	DET
gujaf-116	186	6	vector	vector	NOUN
gujaf-116	186	7	auto	auto	NOUN
gujaf-116	186	8	regressive	regressive	ADJ
gujaf-116	186	9	technique	technique	NOUN
gujaf-116	186	10	for	for	ADP
gujaf-116	186	11	our	our	PRON
gujaf-116	186	12	analysis	analysis	NOUN
gujaf-116	186	13	which	which	PRON
gujaf-116	186	14	is	be	AUX
gujaf-116	186	15	justify	justify	VERB
gujaf-116	186	16	following	follow	VERB
gujaf-116	186	17	the	the	DET
gujaf-116	186	18	study	study	NOUN
gujaf-116	186	19	of	of	ADP
gujaf-116	186	20	dibia	dibia	PROPN
gujaf-116	186	21	and	and	CCONJ
gujaf-116	186	22	onwuchekwa	onwuchekwa	PROPN
gujaf-116	186	23	(	(	PUNCT
gujaf-116	186	24	2019	2019	NUM
gujaf-116	186	25	)	)	PUNCT
gujaf-116	186	26	.	.	PUNCT
gujaf-116	187	1	furthermore	furthermore	ADV
gujaf-116	187	2	,	,	PUNCT
gujaf-116	187	3	the	the	DET
gujaf-116	187	4	econometric	econometric	ADJ
gujaf-116	187	5	equation	equation	NOUN
gujaf-116	187	6	is	be	AUX
gujaf-116	187	7	express	express	ADJ
gujaf-116	187	8	as	as	ADP
gujaf-116	187	9	:	:	PUNCT
gujaf-116	187	10	where	where	SCONJ
gujaf-116	187	11	:	:	PUNCT
gujaf-116	187	12	fdi	fdi	NOUN
gujaf-116	187	13	=	=	PUNCT
gujaf-116	187	14	foreign	foreign	ADJ
gujaf-116	187	15	direct	direct	ADJ
gujaf-116	187	16	investment	investment	NOUN
gujaf-116	187	17	(	(	PUNCT
gujaf-116	187	18	inflow	inflow	NOUN
gujaf-116	187	19	)	)	PUNCT
gujaf-116	187	20	citx	citx	NOUN
gujaf-116	187	21	=	=	SYM
gujaf-116	187	22	company	company	NOUN
gujaf-116	187	23	income	income	NOUN
gujaf-116	187	24	tax	tax	NOUN
gujaf-116	187	25	vatx	vatx	PROPN
gujaf-116	187	26	=	=	PUNCT
gujaf-116	187	27	value	value	NOUN
gujaf-116	187	28	added	add	VERB
gujaf-116	187	29	tax	tax	NOUN
gujaf-116	187	30	“	"	PUNCT
gujaf-116	187	31	t	t	PROPN
gujaf-116	187	32	”	"	PUNCT
gujaf-116	187	33	=	=	NOUN
gujaf-116	187	34	time	time	NOUN
gujaf-116	187	35	factor	factor	NOUN
gujaf-116	187	36	(	(	PUNCT
gujaf-116	187	37	2000	2000	NUM
gujaf-116	187	38	to	to	ADP
gujaf-116	187	39	2020	2020	NUM
gujaf-116	187	40	)	)	PUNCT
gujaf-116	187	41	eit	eit	NOUN
gujaf-116	187	42	=	=	NOUN
gujaf-116	187	43	error	error	NOUN
gujaf-116	187	44	term	term	NOUN
gujaf-116	187	45	thus	thus	ADV
gujaf-116	187	46	,	,	PUNCT
gujaf-116	187	47	we	we	PRON
gujaf-116	187	48	fail	fail	VERB
gujaf-116	187	49	to	to	PART
gujaf-116	187	50	reject	reject	VERB
gujaf-116	187	51	the	the	DET
gujaf-116	187	52	null	null	ADJ
gujaf-116	187	53	hypothesis	hypothesis	NOUN
gujaf-116	187	54	if	if	SCONJ
gujaf-116	187	55	the	the	DET
gujaf-116	187	56	p	p	NOUN
gujaf-116	187	57	-	-	PUNCT
gujaf-116	187	58	value	value	NOUN
gujaf-116	187	59	of	of	ADP
gujaf-116	187	60	our	our	PRON
gujaf-116	187	61	regression	regression	NOUN
gujaf-116	187	62	estimates	estimate	NOUN
gujaf-116	187	63	is	be	AUX
gujaf-116	187	64	greater	great	ADJ
gujaf-116	187	65	than	than	ADP
gujaf-116	187	66	5	5	NUM
gujaf-116	187	67	%	%	NOUN
gujaf-116	187	68	and	and	CCONJ
gujaf-116	187	69	vice	vice	ADV
gujaf-116	187	70	versa	versa	ADV
gujaf-116	187	71	.	.	PUNCT
gujaf-116	188	1	our	our	PRON
gujaf-116	188	2	a	a	DET
gujaf-116	188	3	priori	priori	ADJ
gujaf-116	188	4	expectation	expectation	NOUN
gujaf-116	188	5	is	be	AUX
gujaf-116	188	6	that	that	SCONJ
gujaf-116	188	7	an	an	DET
gujaf-116	188	8	increase	increase	NOUN
gujaf-116	188	9	in	in	ADP
gujaf-116	188	10	citx	citx	NOUN
gujaf-116	188	11	and	and	CCONJ
gujaf-116	188	12	vatx	vatx	PROPN
gujaf-116	188	13	will	will	AUX
gujaf-116	188	14	decrease	decrease	VERB
gujaf-116	188	15	foreign	foreign	ADJ
gujaf-116	188	16	direct	direct	ADJ
gujaf-116	188	17	investment	investment	NOUN
gujaf-116	188	18	inflows	inflow	NOUN
gujaf-116	188	19	in	in	ADP
gujaf-116	188	20	nigeria	nigeria	PROPN
gujaf-116	188	21	.	.	PUNCT
gujaf-116	189	1	4	4	X
gujaf-116	189	2	.	.	NUM
gujaf-116	189	3	results	result	NOUN
gujaf-116	189	4	and	and	CCONJ
gujaf-116	189	5	discussion	discussion	NOUN
gujaf-116	189	6	unit	unit	NOUN
gujaf-116	189	7	root	root	PROPN
gujaf-116	189	8	test	test	NOUN
gujaf-116	189	9	:	:	PUNCT
gujaf-116	189	10	the	the	DET
gujaf-116	189	11	dickey	dickey	PROPN
gujaf-116	189	12	fuller	fuller	PROPN
gujaf-116	189	13	unit	unit	NOUN
gujaf-116	189	14	root	root	NOUN
gujaf-116	189	15	tests	test	NOUN
gujaf-116	189	16	is	be	AUX
gujaf-116	189	17	conducted	conduct	VERB
gujaf-116	189	18	to	to	PART
gujaf-116	189	19	determine	determine	VERB
gujaf-116	189	20	the	the	DET
gujaf-116	189	21	stationarity	stationarity	NOUN
gujaf-116	189	22	or	or	CCONJ
gujaf-116	189	23	non	non	ADJ
gujaf-116	189	24	-	-	NOUN
gujaf-116	189	25	stationarity	stationarity	NOUN
gujaf-116	189	26	of	of	ADP
gujaf-116	189	27	each	each	DET
gujaf-116	189	28	variable	variable	NOUN
gujaf-116	189	29	in	in	ADP
gujaf-116	189	30	the	the	DET
gujaf-116	189	31	model	model	NOUN
gujaf-116	189	32	.	.	PUNCT
gujaf-116	190	1	the	the	DET
gujaf-116	190	2	results	result	NOUN
gujaf-116	190	3	are	be	AUX
gujaf-116	190	4	presented	present	VERB
gujaf-116	190	5	in	in	ADP
gujaf-116	190	6	table	table	NOUN
gujaf-116	190	7	1	1	NUM
gujaf-116	190	8	.	.	PUNCT
gujaf-116	190	9	table	table	NOUN
gujaf-116	190	10	1	1	NUM
gujaf-116	190	11	:	:	PUNCT
gujaf-116	190	12	dickey	dickey	PROPN
gujaf-116	190	13	fuller	full	ADJ
gujaf-116	190	14	(	(	PUNCT
gujaf-116	190	15	df	df	NOUN
gujaf-116	190	16	)	)	PUNCT
gujaf-116	190	17	test	test	NOUN
gujaf-116	190	18	for	for	ADP
gujaf-116	190	19	stationarity	stationarity	NOUN
gujaf-116	190	20	h0	h0	PROPN
gujaf-116	190	21	:	:	PUNCT
gujaf-116	190	22	there	there	PRON
gujaf-116	190	23	is	be	VERB
gujaf-116	190	24	no	no	DET
gujaf-116	190	25	stationarity	stationarity	NOUN
gujaf-116	190	26	at	at	ADP
gujaf-116	190	27	levels	level	NOUN
gujaf-116	190	28	-	-	PUNCT
gujaf-116	190	29	i(0	i(0	NOUN
gujaf-116	191	1	)	)	PUNCT
gujaf-116	191	2	interpolated	interpolate	VERB
gujaf-116	191	3	dickey	dickey	NOUN
gujaf-116	191	4	-	-	PUNCT
gujaf-116	191	5	fuller	full	ADJ
gujaf-116	191	6	critical	critical	ADJ
gujaf-116	191	7	values	value	NOUN
gujaf-116	191	8	variables	variable	VERB
gujaf-116	191	9	df	df	PROPN
gujaf-116	191	10	tstatistics	tstatistics	PROPN
gujaf-116	191	11	mackinnon	mackinnon	PROPN
gujaf-116	191	12	p	p	PROPN
gujaf-116	191	13	-	-	PUNCT
gujaf-116	191	14	value	value	NOUN
gujaf-116	191	15	1	1	NUM
gujaf-116	191	16	%	%	NOUN
gujaf-116	191	17	5	5	NUM
gujaf-116	191	18	%	%	NOUN
gujaf-116	191	19	decision	decision	NOUN
gujaf-116	191	20	fdi	fdi	NOUN
gujaf-116	191	21	-2.082	-2.082	PUNCT
gujaf-116	192	1	0.2517	0.2517	NUM
gujaf-116	192	2	-3.750	-3.750	PUNCT
gujaf-116	192	3	-3.000	-3.000	AUX
gujaf-116	192	4	accept	accept	VERB
gujaf-116	192	5	h0	h0	NOUN
gujaf-116	192	6	citx	citx	NOUN
gujaf-116	192	7	-1.227	-1.227	PROPN
gujaf-116	193	1	0.6621	0.6621	NUM
gujaf-116	193	2	-3.750	-3.750	PUNCT
gujaf-116	193	3	-3.000	-3.000	AUX
gujaf-116	193	4	accept	accept	VERB
gujaf-116	193	5	h0	h0	PROPN
gujaf-116	193	6	vatx	vatx	PROPN
gujaf-116	194	1	-1.304	-1.304	NOUN
gujaf-116	194	2	0.6273	0.6273	NUM
gujaf-116	194	3	-3.750	-3.750	PUNCT
gujaf-116	194	4	-3.000	-3.000	AUX
gujaf-116	194	5	accept	accept	VERB
gujaf-116	194	6	h0	h0	NOUN
gujaf-116	194	7	at	at	ADP
gujaf-116	194	8	1	1	NUM
gujaf-116	194	9	st	st	NOUN
gujaf-116	194	10	difference	difference	NOUN
gujaf-116	194	11	i(1	i(1	PROPN
gujaf-116	194	12	)	)	PUNCT
gujaf-116	194	13	fdi	fdi	NOUN
gujaf-116	194	14	-5.105	-5.105	NOUN
gujaf-116	195	1	0.0000	0.0000	NUM
gujaf-116	195	2	-3.750	-3.750	PUNCT
gujaf-116	195	3	-3.000	-3.000	AUX
gujaf-116	195	4	reject	reject	VERB
gujaf-116	195	5	h0	h0	NOUN
gujaf-116	195	6	citx	citx	NOUN
gujaf-116	195	7	-3.310	-3.310	NOUN
gujaf-116	196	1	0.0144	0.0144	NUM
gujaf-116	196	2	-3.750	-3.750	PUNCT
gujaf-116	196	3	-3.000	-3.000	AUX
gujaf-116	196	4	reject	reject	VERB
gujaf-116	196	5	h0	h0	PROPN
gujaf-116	196	6	vatx	vatx	PROPN
gujaf-116	196	7	-5.060	-5.060	NOUN
gujaf-116	196	8	0.0000	0.0000	NUM
gujaf-116	196	9	-3.750	-3.750	PUNCT
gujaf-116	196	10	-3.000	-3.000	AUX
gujaf-116	196	11	reject	reject	VERB
gujaf-116	196	12	h0	h0	PROPN
gujaf-116	196	13	source	source	NOUN
gujaf-116	196	14	:	:	PUNCT
gujaf-116	196	15	researchers	researcher	NOUN
gujaf-116	196	16	computation	computation	VERB
gujaf-116	196	17	(	(	PUNCT
gujaf-116	196	18	2022	2022	NUM
gujaf-116	196	19	)	)	PUNCT
gujaf-116	196	20	from	from	ADP
gujaf-116	196	21	stata’16	stata’16	NOUN
gujaf-116	196	22	output	output	NOUN
gujaf-116	196	23	from	from	ADP
gujaf-116	196	24	the	the	DET
gujaf-116	196	25	summary	summary	NOUN
gujaf-116	196	26	results	result	NOUN
gujaf-116	196	27	in	in	ADP
gujaf-116	196	28	table	table	NOUN
gujaf-116	196	29	1	1	NUM
gujaf-116	196	30	,	,	PUNCT
gujaf-116	196	31	it	it	PRON
gujaf-116	196	32	is	be	AUX
gujaf-116	196	33	revealed	reveal	VERB
gujaf-116	196	34	that	that	SCONJ
gujaf-116	196	35	the	the	DET
gujaf-116	196	36	variables	variable	NOUN
gujaf-116	196	37	are	be	AUX
gujaf-116	196	38	only	only	ADV
gujaf-116	196	39	stationary	stationary	ADJ
gujaf-116	196	40	at	at	ADP
gujaf-116	196	41	difference	difference	NOUN
gujaf-116	196	42	{	{	PUNCT
gujaf-116	196	43	i(1	i(1	NOUN
gujaf-116	196	44	)	)	PUNCT
gujaf-116	196	45	}	}	PUNCT
gujaf-116	196	46	series	series	NOUN
gujaf-116	196	47	.	.	PUNCT
gujaf-116	197	1	therefore	therefore	ADV
gujaf-116	197	2	,	,	PUNCT
gujaf-116	197	3	there	there	PRON
gujaf-116	197	4	is	be	VERB
gujaf-116	197	5	need	need	NOUN
gujaf-116	197	6	to	to	PART
gujaf-116	197	7	test	test	VERB
gujaf-116	197	8	for	for	ADP
gujaf-116	197	9	the	the	DET
gujaf-116	197	10	presence	presence	NOUN
gujaf-116	197	11	of	of	ADP
gujaf-116	197	12	long	long	ADJ
gujaf-116	197	13	-	-	PUNCT
gujaf-116	197	14	run	run	NOUN
gujaf-116	197	15	relationship	relationship	NOUN
gujaf-116	197	16	among	among	ADP
gujaf-116	197	17	the	the	DET
gujaf-116	197	18	variables	variable	NOUN
gujaf-116	197	19	in	in	ADP
gujaf-116	197	20	the	the	DET
gujaf-116	197	21	model	model	NOUN
gujaf-116	197	22	using	use	VERB
gujaf-116	197	23	the	the	DET
gujaf-116	197	24	johansen	johansen	PROPN
gujaf-116	197	25	co	co	NOUN
gujaf-116	197	26	-	-	NOUN
gujaf-116	197	27	integration	integration	NOUN
gujaf-116	197	28	test	test	NOUN
gujaf-116	197	29	.	.	PUNCT
gujaf-116	198	1	johansen	johansen	PROPN
gujaf-116	198	2	co	co	PROPN
gujaf-116	198	3	-	-	NOUN
gujaf-116	198	4	integration	integration	NOUN
gujaf-116	198	5	test	test	NOUN
gujaf-116	198	6	:	:	PUNCT
gujaf-116	198	7	to	to	PART
gujaf-116	198	8	determine	determine	VERB
gujaf-116	198	9	the	the	DET
gujaf-116	198	10	existence	existence	NOUN
gujaf-116	198	11	of	of	ADP
gujaf-116	198	12	long	long	ADJ
gujaf-116	198	13	-	-	PUNCT
gujaf-116	198	14	run	run	NOUN
gujaf-116	198	15	relationship	relationship	NOUN
gujaf-116	198	16	or	or	CCONJ
gujaf-116	198	17	trend	trend	NOUN
gujaf-116	198	18	among	among	ADP
gujaf-116	198	19	the	the	DET
gujaf-116	198	20	variables	variable	NOUN
gujaf-116	198	21	,	,	PUNCT
gujaf-116	198	22	a	a	DET
gujaf-116	198	23	co	co	NOUN
gujaf-116	198	24	-	-	NOUN
gujaf-116	198	25	integration	integration	NOUN
gujaf-116	198	26	analysis	analysis	NOUN
gujaf-116	198	27	is	be	AUX
gujaf-116	198	28	performed	perform	VERB
gujaf-116	198	29	.	.	PUNCT
gujaf-116	199	1	in	in	ADP
gujaf-116	199	2	this	this	DET
gujaf-116	199	3	case	case	NOUN
gujaf-116	199	4	,	,	PUNCT
gujaf-116	199	5	the	the	DET
gujaf-116	199	6	null	null	ADJ
gujaf-116	199	7	hypothesis	hypothesis	NOUN
gujaf-116	199	8	of	of	ADP
gujaf-116	199	9	no	no	DET
gujaf-116	199	10	co	co	NOUN
gujaf-116	199	11	-	-	NOUN
gujaf-116	199	12	integration	integration	NOUN
gujaf-116	199	13	is	be	AUX
gujaf-116	199	14	tested	test	VERB
gujaf-116	199	15	.	.	PUNCT
gujaf-116	200	1	the	the	DET
gujaf-116	200	2	results	result	NOUN
gujaf-116	200	3	obtained	obtain	VERB
gujaf-116	200	4	is	be	AUX
gujaf-116	200	5	presented	present	VERB
gujaf-116	200	6	below	below	ADP
gujaf-116	200	7	:	:	PUNCT
gujaf-116	200	8	table	table	NOUN
gujaf-116	200	9	2	2	NUM
gujaf-116	200	10	:	:	PUNCT
gujaf-116	200	11	johansen	johansen	PROPN
gujaf-116	200	12	test	test	NOUN
gujaf-116	200	13	for	for	ADP
gujaf-116	200	14	cointegration	cointegration	NOUN
gujaf-116	200	15	5	5	NUM
gujaf-116	200	16	%	%	NOUN
gujaf-116	200	17	6	6	NUM
gujaf-116	200	18	maximum	maximum	ADJ
gujaf-116	200	19	rank	rank	NOUN
gujaf-116	200	20	parms	parm	NOUN
gujaf-116	200	21	ll	ll	AUX
gujaf-116	200	22	eigen	eigen	PROPN
gujaf-116	200	23	value	value	NOUN
gujaf-116	200	24	trace	trace	NOUN
gujaf-116	200	25	statistics	statistic	NOUN
gujaf-116	200	26	critical	critical	ADJ
gujaf-116	200	27	value	value	NOUN
gujaf-116	200	28	0	0	NUM
gujaf-116	200	29	3	3	NUM
gujaf-116	200	30	2.6035919	2.6035919	NUM
gujaf-116	200	31	.	.	PUNCT
gujaf-116	201	1	21.8457	21.8457	NUM
gujaf-116	201	2	*	*	SYM
gujaf-116	201	3	29.68	29.68	NUM
gujaf-116	201	4	1	1	NUM
gujaf-116	201	5	8	8	NUM
gujaf-116	201	6	8.9522042	8.9522042	NUM
gujaf-116	201	7	0.46999	0.46999	NUM
gujaf-116	201	8	9.1485	9.1485	NUM
gujaf-116	201	9	15.41	15.41	NUM
gujaf-116	201	10	2	2	NUM
gujaf-116	201	11	11	11	NUM
gujaf-116	201	12	11.634172	11.634172	NUM
gujaf-116	201	13	0.23524	0.23524	NUM
gujaf-116	201	14	3.7845	3.7845	NUM
gujaf-116	201	15	3.76	3.76	NUM
gujaf-116	201	16	3	3	NUM
gujaf-116	201	17	12	12	NUM
gujaf-116	201	18	13.526439	13.526439	NUM
gujaf-116	201	19	0.17240	0.17240	NUM
gujaf-116	201	20	5	5	NUM
gujaf-116	201	21	%	%	NOUN
gujaf-116	201	22	maximum	maximum	ADJ
gujaf-116	201	23	rank	rank	NOUN
gujaf-116	201	24	parms	parm	NOUN
gujaf-116	201	25	ll	ll	AUX
gujaf-116	201	26	eigen	eigen	PROPN
gujaf-116	201	27	value	value	NOUN
gujaf-116	201	28	trace	trace	NOUN
gujaf-116	201	29	statistics	statistic	NOUN
gujaf-116	201	30	critical	critical	ADJ
gujaf-116	201	31	value	value	NOUN
gujaf-116	201	32	0	0	NUM
gujaf-116	201	33	3	3	NUM
gujaf-116	201	34	2.6035919	2.6035919	NUM
gujaf-116	201	35	.	.	PUNCT
gujaf-116	202	1	12.6972	12.6972	NUM
gujaf-116	202	2	20.97	20.97	NUM
gujaf-116	202	3	1	1	NUM
gujaf-116	202	4	8	8	NUM
gujaf-116	202	5	8.9522042	8.9522042	NUM
gujaf-116	202	6	0.46999	0.46999	NUM
gujaf-116	202	7	5.3639	5.3639	NUM
gujaf-116	202	8	14.07	14.07	NUM
gujaf-116	202	9	2	2	NUM
gujaf-116	202	10	11	11	NUM
gujaf-116	202	11	11.634172	11.634172	NUM
gujaf-116	202	12	0.23524	0.23524	NUM
gujaf-116	202	13	3.7845	3.7845	NUM
gujaf-116	202	14	3.76	3.76	NUM
gujaf-116	202	15	3	3	NUM
gujaf-116	202	16	12	12	NUM
gujaf-116	202	17	13.526439	13.526439	NUM
gujaf-116	202	18	0.17240	0.17240	NUM
gujaf-116	202	19	source	source	NOUN
gujaf-116	202	20	:	:	PUNCT
gujaf-116	202	21	researchers	researcher	NOUN
gujaf-116	202	22	computation	computation	VERB
gujaf-116	202	23	(	(	PUNCT
gujaf-116	202	24	2022	2022	NUM
gujaf-116	202	25	)	)	PUNCT
gujaf-116	202	26	from	from	ADP
gujaf-116	202	27	stata’16	stata’16	PROPN
gujaf-116	202	28	output	output	NOUN
gujaf-116	202	29	the	the	DET
gujaf-116	202	30	result	result	NOUN
gujaf-116	202	31	of	of	ADP
gujaf-116	202	32	the	the	DET
gujaf-116	202	33	johansen	johansen	PROPN
gujaf-116	202	34	co	co	PROPN
gujaf-116	202	35	-	-	NOUN
gujaf-116	202	36	integration	integration	NOUN
gujaf-116	202	37	test	test	NOUN
gujaf-116	202	38	can	can	AUX
gujaf-116	202	39	be	be	AUX
gujaf-116	202	40	interpreted	interpret	VERB
gujaf-116	202	41	in	in	ADP
gujaf-116	202	42	parts	part	NOUN
gujaf-116	202	43	.	.	PUNCT
gujaf-116	203	1	however	however	ADV
gujaf-116	203	2	,	,	PUNCT
gujaf-116	203	3	this	this	DET
gujaf-116	203	4	study	study	NOUN
gujaf-116	203	5	converge	converge	VERB
gujaf-116	203	6	the	the	DET
gujaf-116	203	7	focus	focus	NOUN
gujaf-116	203	8	towards	towards	ADP
gujaf-116	203	9	three	three	NUM
gujaf-116	203	10	columns	column	NOUN
gujaf-116	203	11	;	;	PUNCT
gujaf-116	203	12	maximum	maximum	ADJ
gujaf-116	203	13	rank	rank	NOUN
gujaf-116	203	14	,	,	PUNCT
gujaf-116	203	15	trace	trace	NOUN
gujaf-116	203	16	statistics	statistic	NOUN
gujaf-116	203	17	or	or	CCONJ
gujaf-116	203	18	max	max	PROPN
gujaf-116	203	19	statistics	statistic	NOUN
gujaf-116	203	20	,	,	PUNCT
gujaf-116	203	21	and	and	CCONJ
gujaf-116	203	22	critical	critical	ADJ
gujaf-116	203	23	values	value	NOUN
gujaf-116	203	24	.	.	PUNCT
gujaf-116	204	1	specifically	specifically	ADV
gujaf-116	204	2	,	,	PUNCT
gujaf-116	204	3	from	from	ADP
gujaf-116	204	4	the	the	DET
gujaf-116	204	5	table	table	NOUN
gujaf-116	204	6	above	above	ADV
gujaf-116	204	7	,	,	PUNCT
gujaf-116	204	8	at	at	ADP
gujaf-116	204	9	maximum	maximum	PROPN
gujaf-116	204	10	rank	rank	PROPN
gujaf-116	204	11	zero	zero	NUM
gujaf-116	204	12	,	,	PUNCT
gujaf-116	204	13	the	the	DET
gujaf-116	204	14	trace	trace	NOUN
gujaf-116	204	15	statistic	statistic	NOUN
gujaf-116	204	16	(	(	PUNCT
gujaf-116	204	17	21.85	21.85	NUM
gujaf-116	204	18	)	)	PUNCT
gujaf-116	204	19	is	be	AUX
gujaf-116	204	20	less	less	ADJ
gujaf-116	204	21	than	than	ADP
gujaf-116	204	22	the	the	DET
gujaf-116	204	23	critical	critical	ADJ
gujaf-116	204	24	values	value	NOUN
gujaf-116	204	25	(	(	PUNCT
gujaf-116	204	26	29.68	29.68	NUM
gujaf-116	204	27	)	)	PUNCT
gujaf-116	204	28	.	.	PUNCT
gujaf-116	205	1	therefore	therefore	ADV
gujaf-116	205	2	the	the	DET
gujaf-116	205	3	null	null	ADJ
gujaf-116	205	4	hypothesis	hypothesis	NOUN
gujaf-116	205	5	can	can	AUX
gujaf-116	205	6	not	not	PART
gujaf-116	205	7	be	be	AUX
gujaf-116	205	8	rejected	reject	VERB
gujaf-116	205	9	.	.	PUNCT
gujaf-116	206	1	also	also	ADV
gujaf-116	206	2	,	,	PUNCT
gujaf-116	206	3	this	this	PRON
gujaf-116	206	4	suggests	suggest	VERB
gujaf-116	206	5	that	that	SCONJ
gujaf-116	206	6	the	the	DET
gujaf-116	206	7	time	time	NOUN
gujaf-116	206	8	series	series	PROPN
gujaf-116	206	9	variables	variable	NOUN
gujaf-116	206	10	employed	employ	VERB
gujaf-116	206	11	in	in	ADP
gujaf-116	206	12	this	this	DET
gujaf-116	206	13	study	study	NOUN
gujaf-116	206	14	are	be	AUX
gujaf-116	206	15	not	not	PART
gujaf-116	206	16	cointegrated	cointegrate	VERB
gujaf-116	206	17	.	.	PUNCT
gujaf-116	207	1	similarly	similarly	ADV
gujaf-116	207	2	,	,	PUNCT
gujaf-116	207	3	for	for	ADP
gujaf-116	207	4	max	max	PROPN
gujaf-116	207	5	statistics	statistic	NOUN
gujaf-116	207	6	,	,	PUNCT
gujaf-116	207	7	the	the	DET
gujaf-116	207	8	value	value	NOUN
gujaf-116	207	9	(	(	PUNCT
gujaf-116	207	10	12.70	12.70	NUM
gujaf-116	207	11	)	)	PUNCT
gujaf-116	207	12	is	be	AUX
gujaf-116	207	13	less	less	ADJ
gujaf-116	207	14	than	than	ADP
gujaf-116	207	15	the	the	DET
gujaf-116	207	16	critical	critical	ADJ
gujaf-116	207	17	value	value	NOUN
gujaf-116	207	18	of	of	ADP
gujaf-116	207	19	20.97	20.97	NUM
gujaf-116	207	20	,	,	PUNCT
gujaf-116	207	21	thus	thus	ADV
gujaf-116	207	22	suggesting	suggest	VERB
gujaf-116	207	23	a	a	DET
gujaf-116	207	24	similar	similar	ADJ
gujaf-116	207	25	result	result	NOUN
gujaf-116	207	26	that	that	SCONJ
gujaf-116	207	27	the	the	DET
gujaf-116	207	28	null	null	ADJ
gujaf-116	207	29	hypothesis	hypothesis	NOUN
gujaf-116	207	30	can	can	AUX
gujaf-116	207	31	not	not	PART
gujaf-116	207	32	be	be	AUX
gujaf-116	207	33	rejected	reject	VERB
gujaf-116	207	34	.	.	PUNCT
gujaf-116	208	1	thus	thus	ADV
gujaf-116	208	2	,	,	PUNCT
gujaf-116	208	3	as	as	ADP
gujaf-116	208	4	per	per	ADP
gujaf-116	208	5	maximum	maximum	ADJ
gujaf-116	208	6	rank	rank	PROPN
gujaf-116	208	7	0	0	NUM
gujaf-116	208	8	,	,	PUNCT
gujaf-116	208	9	the	the	DET
gujaf-116	208	10	variables	variable	NOUN
gujaf-116	208	11	are	be	AUX
gujaf-116	208	12	not	not	PART
gujaf-116	208	13	cointegrated	cointegrate	VERB
gujaf-116	208	14	.	.	PUNCT
gujaf-116	209	1	following	follow	VERB
gujaf-116	209	2	the	the	DET
gujaf-116	209	3	above	above	ADJ
gujaf-116	209	4	results	result	NOUN
gujaf-116	209	5	,	,	PUNCT
gujaf-116	209	6	the	the	DET
gujaf-116	209	7	study	study	NOUN
gujaf-116	209	8	applies	apply	VERB
gujaf-116	209	9	unrestricted	unrestricted	ADJ
gujaf-116	209	10	var	var	NOUN
gujaf-116	209	11	for	for	ADP
gujaf-116	209	12	the	the	DET
gujaf-116	209	13	analysis	analysis	NOUN
gujaf-116	209	14	.	.	PUNCT
gujaf-116	210	1	table	table	NOUN
gujaf-116	210	2	3	3	NUM
gujaf-116	210	3	:	:	PUNCT
gujaf-116	210	4	var	var	NOUN
gujaf-116	210	5	regression	regression	NOUN
gujaf-116	210	6	estimates	estimate	VERB
gujaf-116	210	7	logfdi|	logfdi|	ADP
gujaf-116	210	8	coef	coef	PROPN
gujaf-116	210	9	.	.	PUNCT
gujaf-116	211	1	std	std	NOUN
gujaf-116	211	2	.	.	PUNCT
gujaf-116	212	1	err	err	NOUN
gujaf-116	212	2	.	.	PUNCT
gujaf-116	213	1	z	z	NOUN
gujaf-116	213	2	p>|z|	p>|z|	VERB
gujaf-116	213	3	[	[	X
gujaf-116	213	4	95	95	NUM
gujaf-116	213	5	%	%	NOUN
gujaf-116	213	6	conf	conf	NOUN
gujaf-116	213	7	.	.	PUNCT
gujaf-116	214	1	interval	interval	NOUN
gujaf-116	214	2	]	]	PUNCT
gujaf-116	215	1	logfdi	logfdi	NOUN
gujaf-116	215	2	logfdi|	logfdi|	ADV
gujaf-116	215	3	l1|	l1|	PROPN
gujaf-116	215	4	.0523951	.0523951	PROPN
gujaf-116	216	1	.1932324	.1932324	ADP
gujaf-116	216	2	0.27	0.27	NUM
gujaf-116	216	3	0.786	0.786	NUM
gujaf-116	216	4	-.3263333	-.3263333	PUNCT
gujaf-116	216	5	.4311236	.4311236	PUNCT
gujaf-116	217	1	l2|	l2|	NOUN
gujaf-116	217	2	-.0229152	-.0229152	PUNCT
gujaf-116	217	3	.1700055	.1700055	PROPN
gujaf-116	217	4	-0.13	-0.13	NUM
gujaf-116	218	1	0.893	0.893	NUM
gujaf-116	218	2	-.3561199	-.3561199	NOUN
gujaf-116	218	3	.3102896	.3102896	PROPN
gujaf-116	218	4	l3|	l3|	PROPN
gujaf-116	218	5	.9046772	.9046772	PUNCT
gujaf-116	219	1	.2012846	.2012846	NUM
gujaf-116	219	2	4.49	4.49	NUM
gujaf-116	219	3	0.000	0.000	NUM
gujaf-116	219	4	.5101667	.5101667	NOUN
gujaf-116	219	5	1.299188	1.299188	NUM
gujaf-116	219	6	l4|	l4|	NOUN
gujaf-116	219	7	-.1667865	-.1667865	PUNCT
gujaf-116	219	8	.1930159	.1930159	PROPN
gujaf-116	219	9	-0.86	-0.86	NUM
gujaf-116	219	10	0.388	0.388	NUM
gujaf-116	219	11	-.5450907	-.5450907	PUNCT
gujaf-116	219	12	.2115178	.2115178	NOUN
gujaf-116	219	13	logcitx|	logcitx|	NOUN
gujaf-116	219	14	-.3775309	-.3775309	PUNCT
gujaf-116	219	15	-102564	-102564	ADP
gujaf-116	219	16	-3.68	-3.68	NUM
gujaf-116	219	17	0.000	0.000	NUM
gujaf-116	219	18	-.5785525	-.5785525	NOUN
gujaf-116	219	19	-.176502	-.176502	PUNCT
gujaf-116	219	20	logvatx|	logvatx|	INTJ
gujaf-116	219	21	-.0802935	-.0802935	PUNCT
gujaf-116	219	22	.135948	.135948	PROPN
gujaf-116	220	1	-0.59	-0.59	NUM
gujaf-116	220	2	0.555	0.555	NUM
gujaf-116	220	3	-.3467467	-.3467467	PUNCT
gujaf-116	220	4	.1861598	.1861598	NUM
gujaf-116	221	1	_	_	PRON
gujaf-116	221	2	cons|	cons|	VERB
gujaf-116	221	3	3.527158	3.527158	NUM
gujaf-116	221	4	.9801804	.9801804	NOUN
gujaf-116	221	5	3.60	3.60	NUM
gujaf-116	221	6	0.000	0.000	NUM
gujaf-116	221	7	1.60604	1.60604	NUM
gujaf-116	221	8	5.448276	5.448276	NUM
gujaf-116	221	9	7	7	NUM
gujaf-116	221	10	chi2=85.09	chi2=85.09	ADP
gujaf-116	221	11	p	p	X
gujaf-116	221	12	>	>	X
gujaf-116	221	13	chi2	chi2	NOUN
gujaf-116	221	14	=	=	NOUN
gujaf-116	222	1	0.0000	0.0000	NUM
gujaf-116	222	2	r	r	X
gujaf-116	222	3	-	-	PUNCT
gujaf-116	222	4	squared	square	VERB
gujaf-116	222	5	=	=	NOUN
gujaf-116	222	6	0.8335	0.8335	NUM
gujaf-116	222	7	source	source	NOUN
gujaf-116	222	8	:	:	PUNCT
gujaf-116	222	9	researchers	researcher	NOUN
gujaf-116	222	10	computation	computation	VERB
gujaf-116	222	11	(	(	PUNCT
gujaf-116	222	12	2022	2022	NUM
gujaf-116	222	13	)	)	PUNCT
gujaf-116	222	14	from	from	ADP
gujaf-116	222	15	stata’16	stata’16	PROPN
gujaf-116	222	16	output	output	NOUN
gujaf-116	222	17	in	in	ADP
gujaf-116	222	18	testing	testing	NOUN
gujaf-116	222	19	for	for	ADP
gujaf-116	222	20	the	the	DET
gujaf-116	222	21	contribution	contribution	NOUN
gujaf-116	222	22	of	of	ADP
gujaf-116	222	23	each	each	PRON
gujaf-116	222	24	of	of	ADP
gujaf-116	222	25	the	the	DET
gujaf-116	222	26	explanatory	explanatory	ADJ
gujaf-116	222	27	variables	variable	NOUN
gujaf-116	222	28	on	on	ADP
gujaf-116	222	29	the	the	DET
gujaf-116	222	30	dependent	dependent	ADJ
gujaf-116	222	31	variable	variable	NOUN
gujaf-116	222	32	of	of	ADP
gujaf-116	222	33	concern	concern	NOUN
gujaf-116	222	34	,	,	PUNCT
gujaf-116	222	35	the	the	DET
gujaf-116	222	36	var	var	NOUN
gujaf-116	222	37	regression	regression	NOUN
gujaf-116	222	38	estimates	estimate	NOUN
gujaf-116	222	39	of	of	ADP
gujaf-116	222	40	the	the	DET
gujaf-116	222	41	relationship	relationship	NOUN
gujaf-116	222	42	being	be	AUX
gujaf-116	222	43	analyzed	analyze	VERB
gujaf-116	222	44	are	be	AUX
gujaf-116	222	45	presented	present	VERB
gujaf-116	222	46	in	in	ADP
gujaf-116	222	47	table	table	NOUN
gujaf-116	222	48	3	3	NUM
gujaf-116	222	49	above	above	ADV
gujaf-116	222	50	.	.	PUNCT
gujaf-116	223	1	the	the	DET
gujaf-116	223	2	result	result	NOUN
gujaf-116	223	3	reveals	reveal	VERB
gujaf-116	223	4	an	an	DET
gujaf-116	223	5	r	r	NOUN
gujaf-116	223	6	2	2	NUM
gujaf-116	223	7	value	value	NOUN
gujaf-116	223	8	of	of	ADP
gujaf-116	223	9	0.8335	0.8335	NUM
gujaf-116	223	10	which	which	PRON
gujaf-116	223	11	indicates	indicate	VERB
gujaf-116	223	12	that	that	SCONJ
gujaf-116	223	13	about	about	ADV
gujaf-116	223	14	83	83	NUM
gujaf-116	223	15	%	%	NOUN
gujaf-116	223	16	of	of	ADP
gujaf-116	223	17	the	the	DET
gujaf-116	223	18	variation	variation	NOUN
gujaf-116	223	19	in	in	ADP
gujaf-116	223	20	the	the	DET
gujaf-116	223	21	dependent	dependent	ADJ
gujaf-116	223	22	variable	variable	NOUN
gujaf-116	223	23	is	be	AUX
gujaf-116	223	24	being	be	AUX
gujaf-116	223	25	explained	explain	VERB
gujaf-116	223	26	by	by	ADP
gujaf-116	223	27	the	the	DET
gujaf-116	223	28	independent	independent	ADJ
gujaf-116	223	29	variables	variable	NOUN
gujaf-116	223	30	in	in	ADP
gujaf-116	223	31	the	the	DET
gujaf-116	223	32	model	model	NOUN
gujaf-116	223	33	.	.	PUNCT
gujaf-116	224	1	this	this	PRON
gujaf-116	224	2	also	also	ADV
gujaf-116	224	3	means	mean	VERB
gujaf-116	224	4	that	that	SCONJ
gujaf-116	224	5	about	about	ADV
gujaf-116	224	6	17	17	NUM
gujaf-116	224	7	%	%	NOUN
gujaf-116	224	8	of	of	ADP
gujaf-116	224	9	the	the	DET
gujaf-116	224	10	variation	variation	NOUN
gujaf-116	224	11	in	in	ADP
gujaf-116	224	12	the	the	DET
gujaf-116	224	13	dependent	dependent	ADJ
gujaf-116	224	14	variable	variable	NOUN
gujaf-116	224	15	is	be	AUX
gujaf-116	224	16	left	leave	VERB
gujaf-116	224	17	unexplained	unexplained	ADJ
gujaf-116	224	18	but	but	CCONJ
gujaf-116	224	19	have	have	AUX
gujaf-116	224	20	been	be	AUX
gujaf-116	224	21	captured	capture	VERB
gujaf-116	224	22	in	in	ADP
gujaf-116	224	23	the	the	DET
gujaf-116	224	24	error	error	NOUN
gujaf-116	224	25	term	term	NOUN
gujaf-116	224	26	.	.	PUNCT
gujaf-116	225	1	the	the	DET
gujaf-116	225	2	model	model	NOUN
gujaf-116	225	3	goodness	goodness	NOUN
gujaf-116	225	4	of	of	ADP
gujaf-116	225	5	fit	fit	NOUN
gujaf-116	225	6	as	as	SCONJ
gujaf-116	225	7	captured	capture	VERB
gujaf-116	225	8	by	by	ADP
gujaf-116	225	9	the	the	DET
gujaf-116	225	10	wald	wald	PROPN
gujaf-116	225	11	statistics	statistic	NOUN
gujaf-116	225	12	with	with	ADP
gujaf-116	225	13	the	the	DET
gujaf-116	225	14	corresponding	correspond	VERB
gujaf-116	225	15	probability	probability	NOUN
gujaf-116	225	16	value	value	NOUN
gujaf-116	225	17	0.0000	0.0000	NUM
gujaf-116	225	18	which	which	PRON
gujaf-116	225	19	shows	show	VERB
gujaf-116	225	20	a	a	DET
gujaf-116	225	21	1	1	NUM
gujaf-116	225	22	%	%	NOUN
gujaf-116	225	23	statistically	statistically	ADV
gujaf-116	225	24	significant	significant	ADJ
gujaf-116	225	25	level	level	NOUN
gujaf-116	225	26	indicates	indicate	VERB
gujaf-116	225	27	that	that	SCONJ
gujaf-116	225	28	the	the	DET
gujaf-116	225	29	entire	entire	ADJ
gujaf-116	225	30	model	model	NOUN
gujaf-116	225	31	is	be	AUX
gujaf-116	225	32	fit	fit	ADJ
gujaf-116	225	33	and	and	CCONJ
gujaf-116	225	34	can	can	AUX
gujaf-116	225	35	be	be	AUX
gujaf-116	225	36	employed	employ	VERB
gujaf-116	225	37	for	for	ADP
gujaf-116	225	38	discussion	discussion	NOUN
gujaf-116	225	39	and	and	CCONJ
gujaf-116	225	40	policy	policy	NOUN
gujaf-116	225	41	recommendation	recommendation	NOUN
gujaf-116	225	42	.	.	PUNCT
gujaf-116	226	1	4.1	4.1	NUM
gujaf-116	226	2	discussion	discussion	NOUN
gujaf-116	226	3	of	of	ADP
gujaf-116	226	4	findings	finding	NOUN
gujaf-116	226	5	from	from	ADP
gujaf-116	226	6	the	the	DET
gujaf-116	226	7	table	table	NOUN
gujaf-116	226	8	above	above	ADV
gujaf-116	226	9	,	,	PUNCT
gujaf-116	226	10	we	we	PRON
gujaf-116	226	11	find	find	VERB
gujaf-116	226	12	that	that	SCONJ
gujaf-116	226	13	company	company	NOUN
gujaf-116	226	14	income	income	NOUN
gujaf-116	226	15	tax	tax	NOUN
gujaf-116	226	16	has	have	VERB
gujaf-116	226	17	a	a	DET
gujaf-116	226	18	negative	negative	ADJ
gujaf-116	226	19	significant	significant	ADJ
gujaf-116	226	20	effect	effect	NOUN
gujaf-116	226	21	on	on	ADP
gujaf-116	226	22	foreign	foreign	ADJ
gujaf-116	226	23	direct	direct	ADJ
gujaf-116	226	24	investment	investment	NOUN
gujaf-116	226	25	(	(	PUNCT
gujaf-116	226	26	fdi	fdi	NOUN
gujaf-116	226	27	)	)	PUNCT
gujaf-116	226	28	in	in	ADP
gujaf-116	226	29	nigeria	nigeria	PROPN
gujaf-116	226	30	.	.	PUNCT
gujaf-116	227	1	specifically	specifically	ADV
gujaf-116	227	2	,	,	PUNCT
gujaf-116	227	3	the	the	DET
gujaf-116	227	4	results	result	NOUN
gujaf-116	227	5	implies	imply	VERB
gujaf-116	227	6	that	that	SCONJ
gujaf-116	227	7	an	an	DET
gujaf-116	227	8	increase	increase	NOUN
gujaf-116	227	9	in	in	ADP
gujaf-116	227	10	company	company	NOUN
gujaf-116	227	11	income	income	NOUN
gujaf-116	227	12	tax	tax	NOUN
gujaf-116	227	13	rate	rate	NOUN
gujaf-116	227	14	leads	lead	VERB
gujaf-116	227	15	to	to	ADP
gujaf-116	227	16	a	a	DET
gujaf-116	227	17	decrease	decrease	NOUN
gujaf-116	227	18	fdi	fdi	PROPN
gujaf-116	227	19	in	in	ADP
gujaf-116	227	20	nigeria	nigeria	PROPN
gujaf-116	227	21	.	.	PUNCT
gujaf-116	228	1	we	we	PRON
gujaf-116	228	2	agree	agree	VERB
gujaf-116	228	3	with	with	ADP
gujaf-116	228	4	the	the	DET
gujaf-116	228	5	studies	study	NOUN
gujaf-116	228	6	of	of	ADP
gujaf-116	228	7	wahab	wahab	PROPN
gujaf-116	228	8	and	and	CCONJ
gujaf-116	228	9	diji	diji	NOUN
gujaf-116	228	10	(	(	PUNCT
gujaf-116	228	11	2017	2017	NUM
gujaf-116	228	12	)	)	PUNCT
gujaf-116	228	13	;	;	PUNCT
gujaf-116	228	14	ordu	ordu	PROPN
gujaf-116	228	15	(	(	PUNCT
gujaf-116	228	16	2016	2016	NUM
gujaf-116	228	17	)	)	PUNCT
gujaf-116	228	18	;	;	PUNCT
gujaf-116	228	19	george	george	PROPN
gujaf-116	228	20	and	and	CCONJ
gujaf-116	228	21	bariyima	bariyima	PROPN
gujaf-116	228	22	(	(	PUNCT
gujaf-116	228	23	2015	2015	NUM
gujaf-116	228	24	)	)	PUNCT
gujaf-116	228	25	;	;	PUNCT
gujaf-116	228	26	gumo	gumo	NOUN
gujaf-116	228	27	(	(	PUNCT
gujaf-116	228	28	2013	2013	NUM
gujaf-116	228	29	)	)	PUNCT
gujaf-116	228	30	;	;	PUNCT
gujaf-116	228	31	fernando	fernando	PROPN
gujaf-116	228	32	(	(	PUNCT
gujaf-116	228	33	2009	2009	NUM
gujaf-116	228	34	)	)	PUNCT
gujaf-116	228	35	;	;	PUNCT
gujaf-116	228	36	coleman	coleman	PROPN
gujaf-116	228	37	(	(	PUNCT
gujaf-116	228	38	2008	2008	NUM
gujaf-116	228	39	)	)	PUNCT
gujaf-116	228	40	and	and	CCONJ
gujaf-116	228	41	yakassi	yakassi	NOUN
gujaf-116	228	42	(	(	PUNCT
gujaf-116	228	43	2001	2001	NUM
gujaf-116	228	44	)	)	PUNCT
gujaf-116	228	45	.	.	PUNCT
gujaf-116	229	1	we	we	PRON
gujaf-116	229	2	do	do	AUX
gujaf-116	229	3	not	not	PART
gujaf-116	229	4	agree	agree	VERB
gujaf-116	229	5	with	with	ADP
gujaf-116	229	6	the	the	DET
gujaf-116	229	7	findings	finding	NOUN
gujaf-116	229	8	of	of	ADP
gujaf-116	229	9	agostini	agostini	PROPN
gujaf-116	229	10	et	et	PROPN
gujaf-116	229	11	al	al	PROPN
gujaf-116	229	12	.	.	PROPN
gujaf-116	230	1	(	(	PUNCT
gujaf-116	230	2	2003	2003	NUM
gujaf-116	230	3	)	)	PUNCT
gujaf-116	231	1	and	and	CCONJ
gujaf-116	231	2	abdiogluet	abdiogluet	PROPN
gujaf-116	231	3	al	al	PROPN
gujaf-116	231	4	.	.	PROPN
gujaf-116	232	1	(	(	PUNCT
gujaf-116	232	2	2016	2016	NUM
gujaf-116	232	3	)	)	PUNCT
gujaf-116	232	4	,	,	PUNCT
gujaf-116	232	5	which	which	PRON
gujaf-116	232	6	found	find	VERB
gujaf-116	232	7	that	that	SCONJ
gujaf-116	232	8	low	low	ADJ
gujaf-116	232	9	labour	labour	NOUN
gujaf-116	232	10	costs	cost	NOUN
gujaf-116	232	11	in	in	ADP
gujaf-116	232	12	nigeria	nigeria	PROPN
gujaf-116	232	13	and	and	CCONJ
gujaf-116	232	14	high	high	ADJ
gujaf-116	232	15	turnover	turnover	NOUN
gujaf-116	232	16	due	due	ADJ
gujaf-116	232	17	to	to	ADP
gujaf-116	232	18	market	market	NOUN
gujaf-116	232	19	opportunities	opportunity	NOUN
gujaf-116	232	20	,	,	PUNCT
gujaf-116	232	21	given	give	VERB
gujaf-116	232	22	the	the	DET
gujaf-116	232	23	country	country	NOUN
gujaf-116	232	24	's	's	PART
gujaf-116	232	25	large	large	ADJ
gujaf-116	232	26	population	population	NOUN
gujaf-116	232	27	,	,	PUNCT
gujaf-116	232	28	had	have	VERB
gujaf-116	232	29	a	a	DET
gujaf-116	232	30	positive	positive	ADJ
gujaf-116	232	31	impact	impact	NOUN
gujaf-116	232	32	for	for	ADP
gujaf-116	232	33	fdi	fdi	NOUN
gujaf-116	232	34	.	.	PUNCT
gujaf-116	233	1	however	however	ADV
gujaf-116	233	2	,	,	PUNCT
gujaf-116	233	3	we	we	PRON
gujaf-116	233	4	find	find	VERB
gujaf-116	233	5	that	that	SCONJ
gujaf-116	233	6	value	value	NOUN
gujaf-116	233	7	added	add	VERB
gujaf-116	233	8	tax	tax	NOUN
gujaf-116	233	9	insignificantly	insignificantly	ADV
gujaf-116	233	10	decrease	decrease	VERB
gujaf-116	233	11	fdi	fdi	PROPN
gujaf-116	233	12	in	in	ADP
gujaf-116	233	13	nigeria	nigeria	PROPN
gujaf-116	233	14	.	.	PUNCT
gujaf-116	234	1	specifically	specifically	ADV
gujaf-116	234	2	,	,	PUNCT
gujaf-116	234	3	we	we	PRON
gujaf-116	234	4	opine	opine	VERB
gujaf-116	234	5	that	that	SCONJ
gujaf-116	234	6	an	an	DET
gujaf-116	234	7	increase	increase	NOUN
gujaf-116	234	8	in	in	ADP
gujaf-116	234	9	value	value	NOUN
gujaf-116	234	10	added	add	VERB
gujaf-116	234	11	tax	tax	NOUN
gujaf-116	234	12	will	will	AUX
gujaf-116	234	13	insignificantly	insignificantly	ADV
gujaf-116	234	14	decrease	decrease	VERB
gujaf-116	234	15	fdi	fdi	PROPN
gujaf-116	234	16	in	in	ADP
gujaf-116	234	17	nigeria	nigeria	PROPN
gujaf-116	234	18	.	.	PUNCT
gujaf-116	235	1	however	however	ADV
gujaf-116	235	2	,	,	PUNCT
gujaf-116	235	3	it	it	PRON
gujaf-116	235	4	is	be	AUX
gujaf-116	235	5	possible	possible	ADJ
gujaf-116	235	6	that	that	SCONJ
gujaf-116	235	7	the	the	DET
gujaf-116	235	8	structure	structure	NOUN
gujaf-116	235	9	of	of	ADP
gujaf-116	235	10	nigeria	nigeria	PROPN
gujaf-116	235	11	's	's	PART
gujaf-116	235	12	economy	economy	NOUN
gujaf-116	235	13	is	be	AUX
gujaf-116	235	14	responsible	responsible	ADJ
gujaf-116	235	15	for	for	ADP
gujaf-116	235	16	this	this	PRON
gujaf-116	235	17	.	.	PUNCT
gujaf-116	236	1	our	our	PRON
gujaf-116	236	2	findings	finding	NOUN
gujaf-116	236	3	go	go	VERB
gujaf-116	236	4	against	against	ADP
gujaf-116	236	5	those	those	PRON
gujaf-116	236	6	of	of	ADP
gujaf-116	236	7	ugochukwu	ugochukwu	PROPN
gujaf-116	236	8	&	&	CCONJ
gujaf-116	236	9	azuibike	azuibike	ADJ
gujaf-116	236	10	(	(	PUNCT
gujaf-116	236	11	2016	2016	NUM
gujaf-116	236	12	)	)	PUNCT
gujaf-116	236	13	,	,	PUNCT
gujaf-116	236	14	okoli	okoli	PROPN
gujaf-116	236	15	&	&	CCONJ
gujaf-116	236	16	matthew	matthew	PROPN
gujaf-116	236	17	(	(	PUNCT
gujaf-116	236	18	2015	2015	NUM
gujaf-116	236	19	)	)	PUNCT
gujaf-116	236	20	,	,	PUNCT
gujaf-116	236	21	njoku	njoku	NOUN
gujaf-116	236	22	(	(	PUNCT
gujaf-116	236	23	2015	2015	NUM
gujaf-116	236	24	)	)	PUNCT
gujaf-116	236	25	,	,	PUNCT
gujaf-116	236	26	onwuchekwa	onwuchekwa	PROPN
gujaf-116	236	27	&	&	CCONJ
gujaf-116	236	28	aruwa	aruwa	PROPN
gujaf-116	236	29	(	(	PUNCT
gujaf-116	236	30	2014	2014	NUM
gujaf-116	236	31	)	)	PUNCT
gujaf-116	236	32	,	,	PUNCT
gujaf-116	236	33	izedonmi	izedonmi	PROPN
gujaf-116	236	34	&	&	CCONJ
gujaf-116	236	35	okunbor	okunbor	PROPN
gujaf-116	236	36	(	(	PUNCT
gujaf-116	236	37	2014	2014	NUM
gujaf-116	236	38	)	)	PUNCT
gujaf-116	236	39	,	,	PUNCT
gujaf-116	236	40	and	and	CCONJ
gujaf-116	236	41	chigbu	chigbu	INTJ
gujaf-116	236	42	(	(	PUNCT
gujaf-116	236	43	2014	2014	NUM
gujaf-116	236	44	)	)	PUNCT
gujaf-116	236	45	,	,	PUNCT
gujaf-116	236	46	which	which	PRON
gujaf-116	236	47	found	find	VERB
gujaf-116	236	48	that	that	SCONJ
gujaf-116	236	49	vat	vat	NOUN
gujaf-116	236	50	had	have	VERB
gujaf-116	236	51	no	no	DET
gujaf-116	236	52	influence	influence	NOUN
gujaf-116	236	53	on	on	ADP
gujaf-116	236	54	fdi	fdi	PROPN
gujaf-116	236	55	.	.	PUNCT
gujaf-116	237	1	5	5	X
gujaf-116	237	2	.	.	X
gujaf-116	237	3	conclusion	conclusion	NOUN
gujaf-116	237	4	and	and	CCONJ
gujaf-116	237	5	recommendations	recommendation	NOUN
gujaf-116	237	6	using	use	VERB
gujaf-116	237	7	annual	annual	ADJ
gujaf-116	237	8	data	datum	NOUN
gujaf-116	237	9	from	from	ADP
gujaf-116	237	10	2000	2000	NUM
gujaf-116	237	11	to	to	ADP
gujaf-116	237	12	2020	2020	NUM
gujaf-116	237	13	,	,	PUNCT
gujaf-116	237	14	this	this	DET
gujaf-116	237	15	study	study	NOUN
gujaf-116	237	16	explored	explore	VERB
gujaf-116	237	17	the	the	DET
gujaf-116	237	18	impact	impact	NOUN
gujaf-116	237	19	of	of	ADP
gujaf-116	237	20	taxation	taxation	NOUN
gujaf-116	237	21	on	on	ADP
gujaf-116	237	22	foreign	foreign	ADJ
gujaf-116	237	23	direct	direct	ADJ
gujaf-116	237	24	investment	investment	NOUN
gujaf-116	237	25	in	in	ADP
gujaf-116	237	26	nigeria	nigeria	PROPN
gujaf-116	237	27	.	.	PUNCT
gujaf-116	238	1	taxation	taxation	NOUN
gujaf-116	238	2	was	be	AUX
gujaf-116	238	3	proxied	proxie	VERB
gujaf-116	238	4	by	by	ADP
gujaf-116	238	5	company	company	NOUN
gujaf-116	238	6	income	income	NOUN
gujaf-116	238	7	tax	tax	NOUN
gujaf-116	238	8	and	and	CCONJ
gujaf-116	238	9	value	value	NOUN
gujaf-116	238	10	added	add	VERB
gujaf-116	238	11	tax	tax	NOUN
gujaf-116	238	12	,	,	PUNCT
gujaf-116	238	13	while	while	SCONJ
gujaf-116	238	14	investment	investment	NOUN
gujaf-116	238	15	was	be	AUX
gujaf-116	238	16	proxied	proxie	VERB
gujaf-116	238	17	by	by	ADP
gujaf-116	238	18	foreign	foreign	ADJ
gujaf-116	238	19	direct	direct	ADJ
gujaf-116	238	20	investment	investment	NOUN
gujaf-116	238	21	(	(	PUNCT
gujaf-116	238	22	inflow	inflow	NOUN
gujaf-116	238	23	)	)	PUNCT
gujaf-116	238	24	.	.	PUNCT
gujaf-116	239	1	using	use	VERB
gujaf-116	239	2	time	time	NOUN
gujaf-116	239	3	series	series	PROPN
gujaf-116	239	4	econometric	econometric	ADJ
gujaf-116	239	5	technique	technique	NOUN
gujaf-116	239	6	in	in	ADP
gujaf-116	239	7	line	line	NOUN
gujaf-116	239	8	with	with	ADP
gujaf-116	239	9	related	related	ADJ
gujaf-116	239	10	extant	extant	ADJ
gujaf-116	239	11	literature	literature	NOUN
gujaf-116	239	12	,	,	PUNCT
gujaf-116	239	13	the	the	DET
gujaf-116	239	14	study	study	NOUN
gujaf-116	239	15	discovered	discover	VERB
gujaf-116	239	16	that	that	SCONJ
gujaf-116	239	17	company	company	NOUN
gujaf-116	239	18	income	income	NOUN
gujaf-116	239	19	tax	tax	NOUN
gujaf-116	239	20	has	have	VERB
gujaf-116	239	21	a	a	DET
gujaf-116	239	22	negative	negative	ADJ
gujaf-116	239	23	significant	significant	ADJ
gujaf-116	239	24	effect	effect	NOUN
gujaf-116	239	25	on	on	ADP
gujaf-116	239	26	investment	investment	NOUN
gujaf-116	239	27	in	in	ADP
gujaf-116	239	28	nigeria	nigeria	PROPN
gujaf-116	239	29	.	.	PUNCT
gujaf-116	240	1	specifically	specifically	ADV
gujaf-116	240	2	,	,	PUNCT
gujaf-116	240	3	the	the	DET
gujaf-116	240	4	results	result	NOUN
gujaf-116	240	5	implies	imply	VERB
gujaf-116	240	6	that	that	SCONJ
gujaf-116	240	7	an	an	DET
gujaf-116	240	8	increase	increase	NOUN
gujaf-116	240	9	in	in	ADP
gujaf-116	240	10	company	company	NOUN
gujaf-116	240	11	income	income	NOUN
gujaf-116	240	12	tax	tax	NOUN
gujaf-116	240	13	rate	rate	NOUN
gujaf-116	240	14	leads	lead	VERB
gujaf-116	240	15	to	to	ADP
gujaf-116	240	16	a	a	DET
gujaf-116	240	17	decrease	decrease	NOUN
gujaf-116	240	18	investment	investment	NOUN
gujaf-116	240	19	in	in	ADP
gujaf-116	240	20	nigeria	nigeria	PROPN
gujaf-116	240	21	.	.	PUNCT
gujaf-116	241	1	also	also	ADV
gujaf-116	241	2	,	,	PUNCT
gujaf-116	241	3	the	the	DET
gujaf-116	241	4	findings	finding	NOUN
gujaf-116	241	5	reveals	reveal	VERB
gujaf-116	241	6	that	that	SCONJ
gujaf-116	241	7	value	value	NOUN
gujaf-116	241	8	added	add	VERB
gujaf-116	241	9	tax	tax	NOUN
gujaf-116	241	10	insignificantly	insignificantly	ADV
gujaf-116	241	11	decrease	decrease	VERB
gujaf-116	241	12	investment	investment	NOUN
gujaf-116	241	13	in	in	ADP
gujaf-116	241	14	nigeria	nigeria	PROPN
gujaf-116	241	15	.	.	PUNCT
gujaf-116	242	1	this	this	PRON
gujaf-116	242	2	means	mean	VERB
gujaf-116	242	3	that	that	SCONJ
gujaf-116	242	4	an	an	DET
gujaf-116	242	5	increase	increase	NOUN
gujaf-116	242	6	in	in	ADP
gujaf-116	242	7	value	value	NOUN
gujaf-116	242	8	added	add	VERB
gujaf-116	242	9	tax	tax	NOUN
gujaf-116	242	10	will	will	AUX
gujaf-116	242	11	insignificantly	insignificantly	ADV
gujaf-116	242	12	decrease	decrease	VERB
gujaf-116	242	13	investment	investment	NOUN
gujaf-116	242	14	in	in	ADP
gujaf-116	242	15	nigeria	nigeria	PROPN
gujaf-116	242	16	.	.	PUNCT
gujaf-116	243	1	this	this	DET
gujaf-116	243	2	study	study	NOUN
gujaf-116	243	3	's	's	PART
gujaf-116	243	4	conclusions	conclusion	NOUN
gujaf-116	243	5	lead	lead	VERB
gujaf-116	243	6	us	we	PRON
gujaf-116	243	7	to	to	PART
gujaf-116	243	8	urge	urge	VERB
gujaf-116	243	9	that	that	SCONJ
gujaf-116	243	10	policymakers	policymaker	NOUN
gujaf-116	243	11	in	in	ADP
gujaf-116	243	12	charge	charge	NOUN
gujaf-116	243	13	of	of	ADP
gujaf-116	243	14	corporation	corporation	NOUN
gujaf-116	243	15	tax	tax	NOUN
gujaf-116	243	16	legislation	legislation	NOUN
gujaf-116	243	17	devise	devise	VERB
gujaf-116	243	18	strategies	strategy	NOUN
gujaf-116	243	19	for	for	ADP
gujaf-116	243	20	enticing	entice	VERB
gujaf-116	243	21	foreign	foreign	ADJ
gujaf-116	243	22	direct	direct	ADJ
gujaf-116	243	23	investment	investment	NOUN
gujaf-116	243	24	.	.	PUNCT
gujaf-116	244	1	investing	invest	VERB
gujaf-116	244	2	in	in	ADP
gujaf-116	244	3	key	key	ADJ
gujaf-116	244	4	infrastructure	infrastructure	NOUN
gujaf-116	244	5	,	,	PUNCT
gujaf-116	244	6	particularly	particularly	ADV
gujaf-116	244	7	in	in	ADP
gujaf-116	244	8	the	the	DET
gujaf-116	244	9	energy	energy	NOUN
gujaf-116	244	10	industry	industry	NOUN
gujaf-116	244	11	,	,	PUNCT
gujaf-116	244	12	can	can	AUX
gujaf-116	244	13	help	help	VERB
gujaf-116	244	14	lower	low	ADJ
gujaf-116	244	15	overhead	overhead	ADJ
gujaf-116	244	16	costs	cost	NOUN
gujaf-116	244	17	for	for	ADP
gujaf-116	244	18	investors	investor	NOUN
gujaf-116	244	19	.	.	PUNCT
gujaf-116	245	1	increase	increase	VERB
gujaf-116	245	2	the	the	DET
gujaf-116	245	3	value	value	NOUN
gujaf-116	245	4	added	add	VERB
gujaf-116	245	5	tax	tax	NOUN
gujaf-116	245	6	rate	rate	NOUN
gujaf-116	245	7	and	and	CCONJ
gujaf-116	245	8	invest	invest	VERB
gujaf-116	245	9	it	it	PRON
gujaf-116	245	10	on	on	ADP
gujaf-116	245	11	human	human	ADJ
gujaf-116	245	12	capital	capital	NOUN
gujaf-116	245	13	development	development	NOUN
gujaf-116	245	14	in	in	ADP
gujaf-116	245	15	order	order	NOUN
gujaf-116	245	16	to	to	PART
gujaf-116	245	17	supply	supply	VERB
gujaf-116	245	18	companies	company	NOUN
gujaf-116	245	19	with	with	ADP
gujaf-116	245	20	the	the	DET
gujaf-116	245	21	workforce	workforce	NOUN
gujaf-116	245	22	they	they	PRON
gujaf-116	245	23	need	need	VERB
gujaf-116	245	24	.	.	PUNCT
gujaf-116	246	1	however	however	ADV
gujaf-116	246	2	,	,	PUNCT
gujaf-116	246	3	more	more	ADJ
gujaf-116	246	4	research	research	NOUN
gujaf-116	246	5	is	be	AUX
gujaf-116	246	6	needed	need	VERB
gujaf-116	246	7	to	to	PART
gujaf-116	246	8	confirm	confirm	VERB
gujaf-116	246	9	whether	whether	SCONJ
gujaf-116	246	10	vat	vat	NOUN
gujaf-116	246	11	would	would	AUX
gujaf-116	246	12	have	have	VERB
gujaf-116	246	13	the	the	DET
gujaf-116	246	14	detrimental	detrimental	ADJ
gujaf-116	246	15	impact	impact	NOUN
gujaf-116	246	16	on	on	ADP
gujaf-116	246	17	fdi	fdi	NOUN
gujaf-116	246	18	that	that	SCONJ
gujaf-116	246	19	this	this	DET
gujaf-116	246	20	analysis	analysis	NOUN
gujaf-116	246	21	suggests	suggest	VERB
gujaf-116	246	22	it	it	PRON
gujaf-116	246	23	will	will	AUX
gujaf-116	246	24	.	.	PUNCT
gujaf-116	247	1	references	reference	NOUN
gujaf-116	247	2	8	8	NUM
gujaf-116	247	3	abdioglu	abdioglu	PROPN
gujaf-116	247	4	,	,	PUNCT
gujaf-116	247	5	n.	n.	NOUN
gujaf-116	247	6	binis	binis	PROPN
gujaf-116	247	7	,	,	PUNCT
gujaf-116	247	8	m.	m.	NOUN
gujaf-116	247	9	,	,	PUNCT
gujaf-116	247	10	&	&	CCONJ
gujaf-116	247	11	arslan	arslan	PROPN
gujaf-116	247	12	,	,	PUNCT
gujaf-116	247	13	m.	m.	NOUN
gujaf-116	247	14	(	(	PUNCT
gujaf-116	247	15	2016	2016	NUM
gujaf-116	247	16	)	)	PUNCT
gujaf-116	247	17	.	.	PUNCT
gujaf-116	248	1	the	the	DET
gujaf-116	248	2	effect	effect	NOUN
gujaf-116	248	3	of	of	ADP
gujaf-116	248	4	corporate	corporate	ADJ
gujaf-116	248	5	tax	tax	NOUN
gujaf-116	248	6	rate	rate	NOUN
gujaf-116	248	7	on	on	ADP
gujaf-116	248	8	foreign	foreign	ADJ
gujaf-116	248	9	direct	direct	ADJ
gujaf-116	248	10	investment	investment	NOUN
gujaf-116	248	11	:	:	PUNCT
gujaf-116	248	12	a	a	DET
gujaf-116	248	13	panel	panel	NOUN
gujaf-116	248	14	study	study	NOUN
gujaf-116	248	15	for	for	ADP
gujaf-116	248	16	oecd	oecd	PROPN
gujaf-116	248	17	countries	country	NOUN
gujaf-116	248	18	.	.	PUNCT
gujaf-116	249	1	ege	ege	PROPN
gujaf-116	249	2	academic	academic	ADJ
gujaf-116	249	3	review	review	NOUN
gujaf-116	249	4	.	.	PUNCT
gujaf-116	250	1	16(4	16(4	NUM
gujaf-116	250	2	):	):	PUNCT
gujaf-116	250	3	599	599	NUM
gujaf-116	250	4	-	-	SYM
gujaf-116	250	5	610	610	NUM
gujaf-116	250	6	.	.	PUNCT
gujaf-116	251	1	adam	adam	PROPN
gujaf-116	251	2	,	,	PUNCT
gujaf-116	251	3	s.	s.	PROPN
gujaf-116	251	4	(	(	PUNCT
gujaf-116	251	5	2001	2001	NUM
gujaf-116	251	6	)	)	PUNCT
gujaf-116	251	7	.	.	PUNCT
gujaf-116	252	1	the	the	DET
gujaf-116	252	2	economic	economic	ADJ
gujaf-116	252	3	arguments	argument	NOUN
gujaf-116	252	4	for	for	ADP
gujaf-116	252	5	and	and	CCONJ
gujaf-116	252	6	against	against	ADP
gujaf-116	252	7	a	a	DET
gujaf-116	252	8	wealth	wealth	NOUN
gujaf-116	252	9	tax	tax	NOUN
gujaf-116	252	10	.	.	PUNCT
gujaf-116	253	1	fiscal	fiscal	ADJ
gujaf-116	253	2	studies	study	NOUN
gujaf-116	253	3	,	,	PUNCT
gujaf-116	253	4	42(34	42(34	PROPN
gujaf-116	253	5	)	)	PUNCT
gujaf-116	253	6	,	,	PUNCT
gujaf-116	253	7	457	457	NUM
gujaf-116	253	8	-	-	SYM
gujaf-116	253	9	483	483	NUM
gujaf-116	253	10	.	.	PUNCT
gujaf-116	254	1	agostini	agostini	PROPN
gujaf-116	254	2	,	,	PUNCT
gujaf-116	254	3	c.	c.	PROPN
gujaf-116	254	4	,	,	PUNCT
gujaf-116	254	5	&	&	CCONJ
gujaf-116	254	6	tulayasathien	tulayasathien	PROPN
gujaf-116	254	7	,	,	PUNCT
gujaf-116	254	8	s.	s.	PROPN
gujaf-116	254	9	d.	d.	PROPN
gujaf-116	254	10	(	(	PUNCT
gujaf-116	254	11	2003	2003	NUM
gujaf-116	254	12	,	,	PUNCT
gujaf-116	254	13	january	january	PROPN
gujaf-116	254	14	)	)	PUNCT
gujaf-116	254	15	.	.	PUNCT
gujaf-116	255	1	tax	tax	NOUN
gujaf-116	255	2	effects	effect	NOUN
gujaf-116	255	3	on	on	ADP
gujaf-116	255	4	foreign	foreign	ADJ
gujaf-116	255	5	direct	direct	ADJ
gujaf-116	255	6	investment	investment	NOUN
gujaf-116	255	7	location	location	NOUN
gujaf-116	255	8	:	:	PUNCT
gujaf-116	255	9	evidence	evidence	NOUN
gujaf-116	255	10	from	from	ADP
gujaf-116	255	11	american	american	ADJ
gujaf-116	255	12	states	state	NOUN
gujaf-116	255	13	.	.	PUNCT
gujaf-116	256	1	in	in	ADP
gujaf-116	256	2	proceedings	proceeding	NOUN
gujaf-116	256	3	.	.	PUNCT
gujaf-116	257	1	annual	annual	ADJ
gujaf-116	257	2	conference	conference	NOUN
gujaf-116	257	3	on	on	ADP
gujaf-116	257	4	taxation	taxation	NOUN
gujaf-116	257	5	and	and	CCONJ
gujaf-116	257	6	minutes	minute	NOUN
gujaf-116	257	7	of	of	ADP
gujaf-116	257	8	the	the	DET
gujaf-116	257	9	annual	annual	ADJ
gujaf-116	257	10	meeting	meeting	NOUN
gujaf-116	257	11	of	of	ADP
gujaf-116	257	12	the	the	DET
gujaf-116	257	13	national	national	PROPN
gujaf-116	257	14	tax	tax	PROPN
gujaf-116	257	15	association	association	PROPN
gujaf-116	257	16	.	.	PUNCT
gujaf-116	258	1	96	96	NUM
gujaf-116	258	2	,	,	PUNCT
gujaf-116	258	3	208	208	NUM
gujaf-116	258	4	-	-	SYM
gujaf-116	258	5	211	211	NUM
gujaf-116	258	6	.	.	PUNCT
gujaf-116	259	1	aguolu	aguolu	NOUN
gujaf-116	259	2	,	,	PUNCT
gujaf-116	259	3	o.	o.	PROPN
gujaf-116	259	4	(	(	PUNCT
gujaf-116	259	5	2004	2004	NUM
gujaf-116	259	6	)	)	PUNCT
gujaf-116	259	7	.	.	PUNCT
gujaf-116	260	1	taxation	taxation	NOUN
gujaf-116	260	2	and	and	CCONJ
gujaf-116	260	3	tax	tax	NOUN
gujaf-116	260	4	management	management	NOUN
gujaf-116	260	5	in	in	ADP
gujaf-116	260	6	nigeria	nigeria	PROPN
gujaf-116	260	7	,	,	PUNCT
gujaf-116	260	8	enugu	enugu	PROPN
gujaf-116	260	9	:	:	PUNCT
gujaf-116	260	10	meridian	meridian	PROPN
gujaf-116	260	11	associates	associates	PROPN
gujaf-116	260	12	.	.	PUNCT
gujaf-116	261	1	development	development	NOUN
gujaf-116	261	2	in	in	ADP
gujaf-116	261	3	nigeria	nigeria	PROPN
gujaf-116	261	4	,	,	PUNCT
gujaf-116	261	5	west	west	PROPN
gujaf-116	261	6	-	-	PUNCT
gujaf-116	261	7	africa	africa	PROPN
gujaf-116	261	8	.	.	PUNCT
gujaf-116	262	1	ahmad	ahmad	PROPN
gujaf-116	262	2	,	,	PUNCT
gujaf-116	262	3	s.	s.	PROPN
gujaf-116	262	4	,	,	PUNCT
gujaf-116	262	5	ali	ali	PROPN
gujaf-116	262	6	,	,	PUNCT
gujaf-116	262	7	m.	m.	NOUN
gujaf-116	262	8	,	,	PUNCT
gujaf-116	262	9	&	&	CCONJ
gujaf-116	262	10	khan	khan	PROPN
gujaf-116	262	11	,	,	PUNCT
gujaf-116	262	12	s.	s.	PROPN
gujaf-116	262	13	(	(	PUNCT
gujaf-116	262	14	2020	2020	NUM
gujaf-116	262	15	)	)	PUNCT
gujaf-116	262	16	.	.	PUNCT
gujaf-116	263	1	the	the	DET
gujaf-116	263	2	impact	impact	NOUN
gujaf-116	263	3	of	of	ADP
gujaf-116	263	4	taxation	taxation	NOUN
gujaf-116	263	5	on	on	ADP
gujaf-116	263	6	economic	economic	ADJ
gujaf-116	263	7	growth	growth	NOUN
gujaf-116	263	8	using	use	VERB
gujaf-116	263	9	ardl	ardl	NOUN
gujaf-116	263	10	approach	approach	NOUN
gujaf-116	263	11	:	:	PUNCT
gujaf-116	263	12	a	a	DET
gujaf-116	263	13	case	case	NOUN
gujaf-116	263	14	study	study	NOUN
gujaf-116	263	15	of	of	ADP
gujaf-116	263	16	pakistan	pakistan	PROPN
gujaf-116	263	17	.	.	PUNCT
gujaf-116	264	1	journal	journal	PROPN
gujaf-116	264	2	of	of	ADP
gujaf-116	264	3	finance	finance	NOUN
gujaf-116	264	4	and	and	CCONJ
gujaf-116	264	5	economics	economic	NOUN
gujaf-116	264	6	research	research	NOUN
gujaf-116	264	7	,	,	PUNCT
gujaf-116	264	8	5(2	5(2	NUM
gujaf-116	264	9	)	)	PUNCT
gujaf-116	264	10	,	,	PUNCT
gujaf-116	264	11	89	89	NUM
gujaf-116	264	12	-	-	SYM
gujaf-116	264	13	95	95	NUM
gujaf-116	264	14	.	.	PUNCT
gujaf-116	265	1	akinjare	akinjare	PROPN
gujaf-116	265	2	,	,	PUNCT
gujaf-116	265	3	v.	v.	ADP
gujaf-116	265	4	a.	a.	NOUN
gujaf-116	265	5	,	,	PUNCT
gujaf-116	265	6	babajide	babajide	ADV
gujaf-116	265	7	,	,	PUNCT
gujaf-116	265	8	a.	a.	NOUN
gujaf-116	265	9	a.	a.	PROPN
gujaf-116	265	10	,	,	PUNCT
gujaf-116	265	11	isibor	isibor	PROPN
gujaf-116	265	12	,	,	PUNCT
gujaf-116	265	13	a.	a.	NOUN
gujaf-116	265	14	a.	a.	PROPN
gujaf-116	265	15	,	,	PUNCT
gujaf-116	265	16	&	&	CCONJ
gujaf-116	265	17	okafor	okafor	PROPN
gujaf-116	265	18	,	,	PUNCT
gujaf-116	265	19	t.	t.	PROPN
gujaf-116	265	20	c.	c.	PROPN
gujaf-116	265	21	(	(	PUNCT
gujaf-116	265	22	2016	2016	NUM
gujaf-116	265	23	)	)	PUNCT
gujaf-116	265	24	.	.	PUNCT
gujaf-116	266	1	monetary	monetary	ADJ
gujaf-116	266	2	policy	policy	NOUN
gujaf-116	266	3	and	and	CCONJ
gujaf-116	266	4	its	its	PRON
gujaf-116	266	5	effectiveness	effectiveness	NOUN
gujaf-116	266	6	on	on	ADP
gujaf-116	266	7	economic	economic	ADJ
gujaf-116	266	8	development	development	NOUN
gujaf-116	266	9	in	in	ADP
gujaf-116	266	10	nigeria	nigeria	PROPN
gujaf-116	266	11	.	.	PUNCT
gujaf-116	267	1	international	international	ADJ
gujaf-116	267	2	business	business	NOUN
gujaf-116	267	3	management	management	NOUN
gujaf-116	267	4	,	,	PUNCT
gujaf-116	267	5	10(22	10(22	NUM
gujaf-116	267	6	)	)	PUNCT
gujaf-116	267	7	,	,	PUNCT
gujaf-116	267	8	5336	5336	NUM
gujaf-116	267	9	-	-	SYM
gujaf-116	267	10	5340	5340	NUM
gujaf-116	267	11	.	.	PUNCT
gujaf-116	268	1	anyafo	anyafo	PROPN
gujaf-116	268	2	,	,	PUNCT
gujaf-116	268	3	a.	a.	NOUN
gujaf-116	268	4	m.	m.	NOUN
gujaf-116	268	5	(	(	PUNCT
gujaf-116	268	6	1996	1996	NUM
gujaf-116	268	7	)	)	PUNCT
gujaf-116	268	8	.	.	PUNCT
gujaf-116	269	1	public	public	ADJ
gujaf-116	269	2	finance	finance	NOUN
gujaf-116	269	3	in	in	ADP
gujaf-116	269	4	a	a	DET
gujaf-116	269	5	developing	develop	VERB
gujaf-116	269	6	economy	economy	NOUN
gujaf-116	269	7	:	:	PUNCT
gujaf-116	269	8	the	the	DET
gujaf-116	269	9	nigerian	nigerian	ADJ
gujaf-116	269	10	case	case	NOUN
gujaf-116	269	11	.	.	PUNCT
gujaf-116	270	1	department	department	NOUN
gujaf-116	270	2	of	of	ADP
gujaf-116	270	3	banking	banking	NOUN
gujaf-116	270	4	.	.	PUNCT
gujaf-116	271	1	appiah	appiah	PROPN
gujaf-116	271	2	-	-	PUNCT
gujaf-116	271	3	kubi	kubi	PROPN
gujaf-116	271	4	,	,	PUNCT
gujaf-116	271	5	s.	s.	PROPN
gujaf-116	271	6	n.	n.	PROPN
gujaf-116	271	7	k.	k.	PROPN
gujaf-116	271	8	,	,	PUNCT
gujaf-116	271	9	malec	malec	NOUN
gujaf-116	271	10	,	,	PUNCT
gujaf-116	271	11	k.	k.	PROPN
gujaf-116	271	12	,	,	PUNCT
gujaf-116	271	13	phiri	phiri	PROPN
gujaf-116	271	14	,	,	PUNCT
gujaf-116	271	15	j.	j.	PROPN
gujaf-116	271	16	,	,	PUNCT
gujaf-116	271	17	maitah	maitah	PROPN
gujaf-116	271	18	,	,	PUNCT
gujaf-116	271	19	m.	m.	NOUN
gujaf-116	271	20	,	,	PUNCT
gujaf-116	271	21	gebeltová	gebeltová	PROPN
gujaf-116	271	22	,	,	PUNCT
gujaf-116	271	23	z.	z.	PROPN
gujaf-116	271	24	,	,	PUNCT
gujaf-116	271	25	smutka	smutka	PROPN
gujaf-116	271	26	,	,	PUNCT
gujaf-116	271	27	l.	l.	PROPN
gujaf-116	271	28	,	,	PUNCT
gujaf-116	271	29	...	...	PUNCT
gujaf-116	271	30	&	&	CCONJ
gujaf-116	271	31	sirohi	sirohi	PROPN
gujaf-116	271	32	,	,	PUNCT
gujaf-116	271	33	j.	j.	PROPN
gujaf-116	271	34	(	(	PUNCT
gujaf-116	271	35	2021	2021	NUM
gujaf-116	271	36	)	)	PUNCT
gujaf-116	271	37	.	.	PUNCT
gujaf-116	272	1	impact	impact	NOUN
gujaf-116	272	2	of	of	ADP
gujaf-116	272	3	tax	tax	NOUN
gujaf-116	272	4	incentives	incentive	NOUN
gujaf-116	272	5	on	on	ADP
gujaf-116	272	6	foreign	foreign	ADJ
gujaf-116	272	7	direct	direct	ADJ
gujaf-116	272	8	investment	investment	NOUN
gujaf-116	272	9	:	:	PUNCT
gujaf-116	272	10	evidence	evidence	NOUN
gujaf-116	272	11	from	from	ADP
gujaf-116	272	12	africa	africa	PROPN
gujaf-116	272	13	.	.	PUNCT
gujaf-116	273	1	sustainability	sustainability	NOUN
gujaf-116	273	2	,	,	PUNCT
gujaf-116	273	3	13(15	13(15	NUM
gujaf-116	273	4	)	)	PUNCT
gujaf-116	273	5	,	,	PUNCT
gujaf-116	273	6	8661	8661	NUM
gujaf-116	273	7	.	.	PUNCT
gujaf-116	274	1	ayodeji	ayodeji	NOUN
gujaf-116	274	2	,	,	PUNCT
gujaf-116	274	3	a.	a.	NOUN
gujaf-116	274	4	,	,	PUNCT
gujaf-116	274	5	&	&	CCONJ
gujaf-116	274	6	oluwole	oluwole	PROPN
gujaf-116	274	7	,	,	PUNCT
gujaf-116	274	8	a.	a.	NOUN
gujaf-116	274	9	(	(	PUNCT
gujaf-116	274	10	2018	2018	NUM
gujaf-116	274	11	)	)	PUNCT
gujaf-116	274	12	.	.	PUNCT
gujaf-116	275	1	impact	impact	NOUN
gujaf-116	275	2	of	of	ADP
gujaf-116	275	3	monetary	monetary	ADJ
gujaf-116	275	4	policy	policy	NOUN
gujaf-116	275	5	on	on	ADP
gujaf-116	275	6	economic	economic	ADJ
gujaf-116	275	7	growth	growth	NOUN
gujaf-116	275	8	in	in	ADP
gujaf-116	275	9	nigeria	nigeria	PROPN
gujaf-116	275	10	.	.	PUNCT
gujaf-116	276	1	open	open	ADJ
gujaf-116	276	2	access	access	NOUN
gujaf-116	276	3	library	library	PROPN
gujaf-116	276	4	journal	journal	NOUN
gujaf-116	276	5	,	,	PUNCT
gujaf-116	276	6	5(2	5(2	NUM
gujaf-116	276	7	)	)	PUNCT
gujaf-116	276	8	,	,	PUNCT
gujaf-116	276	9	1	1	NUM
gujaf-116	276	10	-	-	SYM
gujaf-116	276	11	12	12	NUM
gujaf-116	276	12	.	.	PUNCT
gujaf-116	277	1	babatunde	babatunde	NOUN
gujaf-116	277	2	,	,	PUNCT
gujaf-116	277	3	o.	o.	NOUN
gujaf-116	277	4	a.	a.	NOUN
gujaf-116	277	5	,	,	PUNCT
gujaf-116	277	6	ibukun	ibukun	PROPN
gujaf-116	277	7	,	,	PUNCT
gujaf-116	277	8	a.	a.	NOUN
gujaf-116	277	9	o.	o.	PROPN
gujaf-116	277	10	,	,	PUNCT
gujaf-116	277	11	&	&	CCONJ
gujaf-116	277	12	oyeyemi	oyeyemi	PROPN
gujaf-116	277	13	,	,	PUNCT
gujaf-116	277	14	o.	o.	PROPN
gujaf-116	277	15	g.	g.	PROPN
gujaf-116	277	16	(	(	PUNCT
gujaf-116	277	17	2017	2017	NUM
gujaf-116	277	18	)	)	PUNCT
gujaf-116	277	19	.	.	PUNCT
gujaf-116	278	1	taxation	taxation	NOUN
gujaf-116	278	2	revenue	revenue	NOUN
gujaf-116	278	3	and	and	CCONJ
gujaf-116	278	4	economic	economic	ADJ
gujaf-116	278	5	growth	growth	NOUN
gujaf-116	278	6	in	in	ADP
gujaf-116	278	7	africa	africa	PROPN
gujaf-116	278	8	.	.	PUNCT
gujaf-116	279	1	journal	journal	PROPN
gujaf-116	279	2	of	of	ADP
gujaf-116	279	3	accounting	accounting	NOUN
gujaf-116	279	4	and	and	CCONJ
gujaf-116	279	5	taxation	taxation	NOUN
gujaf-116	279	6	,	,	PUNCT
gujaf-116	279	7	9(2	9(2	NUM
gujaf-116	279	8	)	)	PUNCT
gujaf-116	279	9	,	,	PUNCT
gujaf-116	279	10	11	11	NUM
gujaf-116	279	11	-	-	SYM
gujaf-116	279	12	22	22	NUM
gujaf-116	279	13	.	.	PUNCT
gujaf-116	280	1	chigbu	chigbu	PROPN
gujaf-116	280	2	,	,	PUNCT
gujaf-116	280	3	e.	e.	PROPN
gujaf-116	280	4	e.	e.	PROPN
gujaf-116	280	5	(	(	PUNCT
gujaf-116	280	6	2014	2014	NUM
gujaf-116	280	7	)	)	PUNCT
gujaf-116	280	8	.	.	PUNCT
gujaf-116	281	1	a	a	DET
gujaf-116	281	2	cointegration	cointegration	NOUN
gujaf-116	281	3	of	of	ADP
gujaf-116	281	4	value	value	NOUN
gujaf-116	281	5	added	add	VERB
gujaf-116	281	6	tax	tax	NOUN
gujaf-116	281	7	and	and	CCONJ
gujaf-116	281	8	economic	economic	ADJ
gujaf-116	281	9	growth	growth	NOUN
gujaf-116	281	10	in	in	ADP
gujaf-116	281	11	nigeria	nigeria	PROPN
gujaf-116	281	12	:	:	PUNCT
gujaf-116	281	13	1994	1994	NUM
gujaf-116	281	14	-	-	SYM
gujaf-116	281	15	2012	2012	NUM
gujaf-116	281	16	.	.	PUNCT
gujaf-116	282	1	international	international	ADJ
gujaf-116	282	2	journal	journal	PROPN
gujaf-116	282	3	of	of	ADP
gujaf-116	282	4	management	management	NOUN
gujaf-116	282	5	sciences	sciences	PROPN
gujaf-116	282	6	and	and	CCONJ
gujaf-116	282	7	business	business	NOUN
gujaf-116	282	8	research	research	NOUN
gujaf-116	282	9	,	,	PUNCT
gujaf-116	282	10	3(2	3(2	NUM
gujaf-116	282	11	)	)	PUNCT
gujaf-116	282	12	.	.	PUNCT
gujaf-116	283	1	coleman	coleman	PROPN
gujaf-116	283	2	,	,	PUNCT
gujaf-116	283	3	a.	a.	NOUN
gujaf-116	283	4	(	(	PUNCT
gujaf-116	283	5	2008	2008	NUM
gujaf-116	283	6	)	)	PUNCT
gujaf-116	283	7	.	.	PUNCT
gujaf-116	284	1	tax	tax	NOUN
gujaf-116	284	2	,	,	PUNCT
gujaf-116	284	3	credit	credit	NOUN
gujaf-116	284	4	constraints	constraint	NOUN
gujaf-116	284	5	,	,	PUNCT
gujaf-116	284	6	and	and	CCONJ
gujaf-116	284	7	the	the	DET
gujaf-116	284	8	big	big	ADJ
gujaf-116	284	9	costs	cost	NOUN
gujaf-116	284	10	of	of	ADP
gujaf-116	284	11	small	small	ADJ
gujaf-116	284	12	inflation	inflation	NOUN
gujaf-116	284	13	.	.	PUNCT
gujaf-116	285	1	available	available	ADJ
gujaf-116	285	2	at	at	ADP
gujaf-116	285	3	ssrn	ssrn	NOUN
gujaf-116	285	4	1323526	1323526	NUM
gujaf-116	285	5	.	.	PUNCT
gujaf-116	286	1	dakasku	dakasku	NOUN
gujaf-116	286	2	,	,	PUNCT
gujaf-116	286	3	h.	h.	PROPN
gujaf-116	286	4	,	,	PUNCT
gujaf-116	286	5	jelilov	jelilov	PROPN
gujaf-116	286	6	,	,	PUNCT
gujaf-116	286	7	g.	g.	PROPN
gujaf-116	286	8	,	,	PUNCT
gujaf-116	286	9	isik	isik	NOUN
gujaf-116	286	10	,	,	PUNCT
gujaf-116	286	11	a.	a.	PROPN
gujaf-116	286	12	,	,	PUNCT
gujaf-116	286	13	&	&	CCONJ
gujaf-116	286	14	akyuz	akyuz	PROPN
gujaf-116	286	15	,	,	PUNCT
gujaf-116	286	16	m.	m.	NOUN
gujaf-116	286	17	monetary	monetary	ADJ
gujaf-116	286	18	policy	policy	NOUN
gujaf-116	286	19	instruments	instrument	NOUN
gujaf-116	286	20	and	and	CCONJ
gujaf-116	286	21	economic	economic	ADJ
gujaf-116	286	22	growth	growth	NOUN
gujaf-116	286	23	in	in	ADP
gujaf-116	286	24	nigeria	nigeria	PROPN
gujaf-116	286	25	;	;	PUNCT
gujaf-116	286	26	realities	reality	NOUN
gujaf-116	286	27	.	.	PUNCT
gujaf-116	287	1	the	the	DET
gujaf-116	287	2	journal	journal	NOUN
gujaf-116	287	3	of	of	ADP
gujaf-116	287	4	middle	middle	PROPN
gujaf-116	287	5	east	east	PROPN
gujaf-116	287	6	and	and	CCONJ
gujaf-116	287	7	north	north	PROPN
gujaf-116	287	8	africa	africa	PROPN
gujaf-116	287	9	sciences	sciences	PROPN
gujaf-116	287	10	,	,	PUNCT
gujaf-116	287	11	6(10	6(10	NUM
gujaf-116	287	12	)	)	PUNCT
gujaf-116	287	13	,	,	PUNCT
gujaf-116	287	14	19	19	NUM
gujaf-116	287	15	-	-	SYM
gujaf-116	287	16	31	31	NUM
gujaf-116	287	17	davies	davy	NOUN
gujaf-116	287	18	,	,	PUNCT
gujaf-116	287	19	r.	r.	PROPN
gujaf-116	287	20	b.	b.	PROPN
gujaf-116	287	21	,	,	PUNCT
gujaf-116	287	22	siedschlag	siedschlag	PROPN
gujaf-116	287	23	,	,	PUNCT
gujaf-116	287	24	i.	i.	PROPN
gujaf-116	287	25	,	,	PUNCT
gujaf-116	287	26	&	&	CCONJ
gujaf-116	287	27	studnicka	studnicka	PROPN
gujaf-116	287	28	,	,	PUNCT
gujaf-116	287	29	z.	z.	PROPN
gujaf-116	287	30	(	(	PUNCT
gujaf-116	287	31	2018	2018	NUM
gujaf-116	287	32	)	)	PUNCT
gujaf-116	287	33	.	.	PUNCT
gujaf-116	288	1	corporate	corporate	ADJ
gujaf-116	288	2	taxation	taxation	NOUN
gujaf-116	288	3	and	and	CCONJ
gujaf-116	288	4	the	the	DET
gujaf-116	288	5	location	location	NOUN
gujaf-116	288	6	choice	choice	NOUN
gujaf-116	288	7	of	of	ADP
gujaf-116	288	8	foreign	foreign	ADJ
gujaf-116	288	9	direct	direct	ADJ
gujaf-116	288	10	investment	investment	NOUN
gujaf-116	288	11	in	in	ADP
gujaf-116	288	12	eu	eu	PROPN
gujaf-116	288	13	countries	country	NOUN
gujaf-116	288	14	(	(	PUNCT
gujaf-116	288	15	no	no	INTJ
gujaf-116	288	16	.	.	NOUN
gujaf-116	288	17	591	591	NUM
gujaf-116	288	18	)	)	PUNCT
gujaf-116	288	19	.	.	PUNCT
gujaf-116	289	1	esri	esri	PROPN
gujaf-116	289	2	working	working	PROPN
gujaf-116	289	3	paper	paper	NOUN
gujaf-116	289	4	.	.	PUNCT
gujaf-116	290	1	dibia	dibia	PROPN
gujaf-116	290	2	n.	n.	PROPN
gujaf-116	290	3	o.	o.	PROPN
gujaf-116	290	4	&	&	CCONJ
gujaf-116	290	5	onwuchekwa	onwuchekwa	PROPN
gujaf-116	290	6	j.	j.	PROPN
gujaf-116	290	7	c.	c.	PROPN
gujaf-116	290	8	(	(	PUNCT
gujaf-116	290	9	2019	2019	NUM
gujaf-116	290	10	)	)	PUNCT
gujaf-116	290	11	.	.	PUNCT
gujaf-116	291	1	taxation	taxation	NOUN
gujaf-116	291	2	and	and	CCONJ
gujaf-116	291	3	economic	economic	ADJ
gujaf-116	291	4	growth	growth	NOUN
gujaf-116	291	5	in	in	ADP
gujaf-116	291	6	nigeria	nigeria	PROPN
gujaf-116	291	7	.	.	PUNCT
gujaf-116	292	1	accounting	accounting	NOUN
gujaf-116	292	2	and	and	CCONJ
gujaf-116	292	3	taxation	taxation	NOUN
gujaf-116	292	4	review	review	NOUN
gujaf-116	292	5	,	,	PUNCT
gujaf-116	292	6	3(2	3(2	NUM
gujaf-116	292	7	):	):	PUNCT
gujaf-116	292	8	111	111	NUM
gujaf-116	292	9	-	-	SYM
gujaf-116	292	10	119	119	NUM
gujaf-116	292	11	dibia	dibia	NOUN
gujaf-116	292	12	,	,	PUNCT
gujaf-116	292	13	n.	n.	PROPN
gujaf-116	292	14	o.	o.	PROPN
gujaf-116	292	15	,	,	PUNCT
gujaf-116	292	16	&	&	CCONJ
gujaf-116	292	17	onwuchekwa	onwuchekwa	PROPN
gujaf-116	292	18	,	,	PUNCT
gujaf-116	292	19	j.	j.	PROPN
gujaf-116	292	20	c.	c.	PROPN
gujaf-116	292	21	(	(	PUNCT
gujaf-116	292	22	2019	2019	NUM
gujaf-116	292	23	)	)	PUNCT
gujaf-116	292	24	.	.	PUNCT
gujaf-116	293	1	determinants	determinant	NOUN
gujaf-116	293	2	of	of	ADP
gujaf-116	293	3	environmental	environmental	ADJ
gujaf-116	293	4	disclosures	disclosure	NOUN
gujaf-116	293	5	in	in	ADP
gujaf-116	293	6	nigeria	nigeria	PROPN
gujaf-116	293	7	:	:	PUNCT
gujaf-116	293	8	a	a	DET
gujaf-116	293	9	case	case	NOUN
gujaf-116	293	10	study	study	NOUN
gujaf-116	293	11	of	of	ADP
gujaf-116	293	12	oil	oil	NOUN
gujaf-116	293	13	and	and	CCONJ
gujaf-116	293	14	gas	gas	NOUN
gujaf-116	293	15	companies	company	NOUN
gujaf-116	293	16	.	.	PUNCT
gujaf-116	294	1	international	international	ADJ
gujaf-116	294	2	journal	journal	PROPN
gujaf-116	294	3	of	of	ADP
gujaf-116	294	4	finance	finance	NOUN
gujaf-116	294	5	and	and	CCONJ
gujaf-116	294	6	accounting	accounting	NOUN
gujaf-116	294	7	,	,	PUNCT
gujaf-116	294	8	4(3	4(3	NUM
gujaf-116	294	9	)	)	PUNCT
gujaf-116	294	10	,	,	PUNCT
gujaf-116	294	11	145	145	NUM
gujaf-116	294	12	-	-	SYM
gujaf-116	294	13	152	152	NUM
gujaf-116	294	14	.	.	PUNCT
gujaf-116	295	1	diji	diji	PROPN
gujaf-116	295	2	,	,	PUNCT
gujaf-116	295	3	c.	c.	PROPN
gujaf-116	295	4	j.	j.	PROPN
gujaf-116	295	5	(	(	PUNCT
gujaf-116	295	6	2017	2017	NUM
gujaf-116	295	7	)	)	PUNCT
gujaf-116	295	8	.	.	PUNCT
gujaf-116	296	1	comparative	comparative	ADJ
gujaf-116	296	2	analysis	analysis	NOUN
gujaf-116	296	3	of	of	ADP
gujaf-116	296	4	nigeria	nigeria	PROPN
gujaf-116	296	5	petroleum	petroleum	NOUN
gujaf-116	296	6	fiscal	fiscal	ADJ
gujaf-116	296	7	systems	system	NOUN
gujaf-116	296	8	using	use	VERB
gujaf-116	296	9	royalty	royalty	NOUN
gujaf-116	296	10	and	and	CCONJ
gujaf-116	296	11	tax	tax	NOUN
gujaf-116	296	12	optimization	optimization	NOUN
gujaf-116	296	13	models	model	NOUN
gujaf-116	296	14	to	to	PART
gujaf-116	296	15	drive	drive	VERB
gujaf-116	296	16	investments	investment	NOUN
gujaf-116	296	17	.	.	PUNCT
gujaf-116	297	1	oil	oil	NOUN
gujaf-116	297	2	and	and	CCONJ
gujaf-116	297	3	gas	gas	NOUN
gujaf-116	297	4	research	research	NOUN
gujaf-116	297	5	,	,	PUNCT
gujaf-116	297	6	3(3	3(3	NUM
gujaf-116	297	7	)	)	PUNCT
gujaf-116	297	8	,	,	PUNCT
gujaf-116	297	9	1	1	NUM
gujaf-116	297	10	-	-	SYM
gujaf-116	297	11	14	14	NUM
gujaf-116	297	12	.	.	PUNCT
gujaf-116	298	1	fernando	fernando	PROPN
gujaf-116	298	2	,	,	PUNCT
gujaf-116	298	3	s.	s.	PROPN
gujaf-116	298	4	e.	e.	PROPN
gujaf-116	298	5	r.	r.	PROPN
gujaf-116	298	6	r.	r.	PROPN
gujaf-116	298	7	a.	a.	PROPN
gujaf-116	298	8	n.	n.	PROPN
gujaf-116	298	9	o.	o.	PROPN
gujaf-116	298	10	(	(	PUNCT
gujaf-116	298	11	2009	2009	NUM
gujaf-116	298	12	)	)	PUNCT
gujaf-116	298	13	.	.	PUNCT
gujaf-116	299	1	the	the	DET
gujaf-116	299	2	role	role	NOUN
gujaf-116	299	3	of	of	ADP
gujaf-116	299	4	the	the	DET
gujaf-116	299	5	tax	tax	NOUN
gujaf-116	299	6	ombudsman	ombudsman	NOUN
gujaf-116	299	7	in	in	ADP
gujaf-116	299	8	taxpayer	taxpayer	NOUN
gujaf-116	299	9	protection	protection	NOUN
gujaf-116	299	10	.	.	PUNCT
gujaf-116	300	1	içinde	içinde	PROPN
gujaf-116	300	2	protection	protection	NOUN
gujaf-116	300	3	of	of	ADP
gujaf-116	300	4	taxpayer	taxpayer	NOUN
gujaf-116	300	5	's	's	PART
gujaf-116	300	6	rights	right	NOUN
gujaf-116	300	7	-	-	PUNCT
gujaf-116	300	8	european	european	ADJ
gujaf-116	300	9	,	,	PUNCT
gujaf-116	300	10	international	international	ADJ
gujaf-116	300	11	and	and	CCONJ
gujaf-116	300	12	domestic	domestic	ADJ
gujaf-116	300	13	tax	tax	NOUN
gujaf-116	300	14	law	law	NOUN
gujaf-116	300	15	perpective	perpective	NOUN
gujaf-116	300	16	,	,	PUNCT
gujaf-116	300	17	eds	eds	PROPN
gujaf-116	300	18	.	.	PROPN
gujaf-116	300	19	wlodzimierz	wlodzimierz	PROPN
gujaf-116	300	20	nykiel	nykiel	PROPN
gujaf-116	300	21	-	-	PUNCT
gujaf-116	300	22	malgorzata	malgorzata	NOUN
gujaf-116	300	23	şek	şek	NOUN
gujaf-116	300	24	,	,	PUNCT
gujaf-116	300	25	oficyna	oficyna	PROPN
gujaf-116	300	26	wolters	wolters	PROPN
gujaf-116	300	27	kluwer	kluwer	PROPN
gujaf-116	300	28	business	business	PROPN
gujaf-116	300	29	,	,	PUNCT
gujaf-116	300	30	warszawa	warszawa	PROPN
gujaf-116	300	31	,	,	PUNCT
gujaf-116	300	32	136	136	NUM
gujaf-116	300	33	-	-	SYM
gujaf-116	300	34	150	150	NUM
gujaf-116	300	35	.	.	PUNCT
gujaf-116	301	1	george	george	PROPN
gujaf-116	301	2	,	,	PUNCT
gujaf-116	301	3	c.	c.	PROPN
gujaf-116	301	4	&	&	CCONJ
gujaf-116	301	5	bariyima	bariyima	PROPN
gujaf-116	301	6	.	.	PUNCT
gujaf-116	302	1	(	(	PUNCT
gujaf-116	302	2	2015	2015	NUM
gujaf-116	302	3	)	)	PUNCT
gujaf-116	302	4	.	.	PUNCT
gujaf-116	303	1	tax	tax	NOUN
gujaf-116	303	2	policies	policy	NOUN
gujaf-116	303	3	in	in	ADP
gujaf-116	303	4	nigeria	nigeria	PROPN
gujaf-116	303	5	.	.	PUNCT
gujaf-116	304	1	daily	daily	PROPN
gujaf-116	304	2	sun	sun	PROPN
gujaf-116	304	3	,	,	PUNCT
gujaf-116	304	4	p.	p.	NOUN
gujaf-116	304	5	6	6	NUM
gujaf-116	304	6	.	.	PUNCT
gujaf-116	305	1	gumo	gumo	NOUN
gujaf-116	305	2	,	,	PUNCT
gujaf-116	305	3	m.	m.	NOUN
gujaf-116	305	4	s.	s.	PROPN
gujaf-116	305	5	(	(	PUNCT
gujaf-116	305	6	2013	2013	NUM
gujaf-116	305	7	)	)	PUNCT
gujaf-116	305	8	.	.	PUNCT
gujaf-116	306	1	the	the	DET
gujaf-116	306	2	effect	effect	NOUN
gujaf-116	306	3	of	of	ADP
gujaf-116	306	4	tax	tax	NOUN
gujaf-116	306	5	incentives	incentive	NOUN
gujaf-116	306	6	on	on	ADP
gujaf-116	306	7	foreign	foreign	ADJ
gujaf-116	306	8	direct	direct	ADJ
gujaf-116	306	9	investments	investment	NOUN
gujaf-116	306	10	in	in	ADP
gujaf-116	306	11	kenya	kenya	PROPN
gujaf-116	306	12	(	(	PUNCT
gujaf-116	306	13	doctoral	doctoral	ADJ
gujaf-116	306	14	dissertation	dissertation	NOUN
gujaf-116	306	15	,	,	PUNCT
gujaf-116	306	16	university	university	NOUN
gujaf-116	306	17	of	of	ADP
gujaf-116	306	18	nairobi	nairobi	PROPN
gujaf-116	306	19	)	)	PUNCT
gujaf-116	306	20	.	.	PUNCT
gujaf-116	307	1	9	9	NUM
gujaf-116	307	2	ilugbusi	ilugbusi	NOUN
gujaf-116	307	3	,	,	PUNCT
gujaf-116	307	4	s.	s.	PROPN
gujaf-116	307	5	b.	b.	PROPN
gujaf-116	307	6	(	(	PUNCT
gujaf-116	307	7	2017	2017	NUM
gujaf-116	307	8	)	)	PUNCT
gujaf-116	307	9	.	.	PUNCT
gujaf-116	308	1	macroeconomic	macroeconomic	ADJ
gujaf-116	308	2	policy	policy	NOUN
gujaf-116	308	3	and	and	CCONJ
gujaf-116	308	4	economic	economic	ADJ
gujaf-116	308	5	growth	growth	NOUN
gujaf-116	308	6	in	in	ADP
gujaf-116	308	7	nigeria	nigeria	PROPN
gujaf-116	308	8	.	.	PUNCT
gujaf-116	309	1	adekunle	adekunle	PROPN
gujaf-116	309	2	ajasin	ajasin	PROPN
gujaf-116	309	3	university	university	PROPN
gujaf-116	309	4	journal	journal	NOUN
gujaf-116	309	5	of	of	ADP
gujaf-116	309	6	financial	financial	ADJ
gujaf-116	309	7	&	&	CCONJ
gujaf-116	309	8	social	social	ADJ
gujaf-116	309	9	issues	issue	NOUN
gujaf-116	309	10	,	,	PUNCT
gujaf-116	309	11	(	(	PUNCT
gujaf-116	309	12	3	3	NUM
gujaf-116	309	13	)	)	PUNCT
gujaf-116	309	14	,	,	PUNCT
gujaf-116	309	15	1	1	NUM
gujaf-116	309	16	;	;	PUNCT
gujaf-116	309	17	2017	2017	NUM
gujaf-116	309	18	:	:	SYM
gujaf-116	309	19	177	177	NUM
gujaf-116	309	20	–	–	SYM
gujaf-116	309	21	190	190	NUM
gujaf-116	309	22	inam	inam	NOUN
gujaf-116	309	23	,	,	PUNCT
gujaf-116	309	24	u.	u.	PROPN
gujaf-116	309	25	s.	s.	PROPN
gujaf-116	309	26	,	,	PUNCT
gujaf-116	309	27	&	&	CCONJ
gujaf-116	309	28	ime	ime	PROPN
gujaf-116	309	29	,	,	PUNCT
gujaf-116	309	30	b.	b.	PROPN
gujaf-116	309	31	s.	s.	PROPN
gujaf-116	309	32	(	(	PUNCT
gujaf-116	309	33	2017	2017	NUM
gujaf-116	309	34	)	)	PUNCT
gujaf-116	309	35	.	.	PUNCT
gujaf-116	310	1	monetary	monetary	ADJ
gujaf-116	310	2	policy	policy	NOUN
gujaf-116	310	3	and	and	CCONJ
gujaf-116	310	4	economic	economic	ADJ
gujaf-116	310	5	growth	growth	NOUN
gujaf-116	310	6	in	in	ADP
gujaf-116	310	7	nigeria	nigeria	PROPN
gujaf-116	310	8	:	:	PUNCT
gujaf-116	310	9	evidence	evidence	NOUN
gujaf-116	310	10	from	from	ADP
gujaf-116	310	11	nigeria	nigeria	PROPN
gujaf-116	310	12	.	.	PUNCT
gujaf-116	311	1	advances	advance	NOUN
gujaf-116	311	2	in	in	ADP
gujaf-116	311	3	social	social	ADJ
gujaf-116	311	4	sciences	sciences	PROPN
gujaf-116	311	5	research	research	NOUN
gujaf-116	311	6	journal	journal	NOUN
gujaf-116	311	7	,	,	PUNCT
gujaf-116	311	8	4(6	4(6	NUM
gujaf-116	311	9	)	)	PUNCT
gujaf-116	311	10	.	.	PUNCT
gujaf-116	312	1	izedonmi	izedonmi	PROPN
gujaf-116	312	2	,	,	PUNCT
gujaf-116	312	3	f.	f.	PROPN
gujaf-116	312	4	i.	i.	PROPN
gujaf-116	312	5	o.	o.	PROPN
gujaf-116	312	6	,	,	PUNCT
gujaf-116	312	7	&	&	CCONJ
gujaf-116	312	8	okunbor	okunbor	PROPN
gujaf-116	312	9	,	,	PUNCT
gujaf-116	312	10	j.	j.	PROPN
gujaf-116	312	11	a.	a.	PROPN
gujaf-116	312	12	(	(	PUNCT
gujaf-116	312	13	2014	2014	NUM
gujaf-116	312	14	)	)	PUNCT
gujaf-116	312	15	.	.	PUNCT
gujaf-116	313	1	the	the	DET
gujaf-116	313	2	roles	role	NOUN
gujaf-116	313	3	of	of	ADP
gujaf-116	313	4	value	value	NOUN
gujaf-116	313	5	added	add	VERB
gujaf-116	313	6	tax	tax	NOUN
gujaf-116	313	7	in	in	ADP
gujaf-116	313	8	the	the	DET
gujaf-116	313	9	economic	economic	ADJ
gujaf-116	313	10	growth	growth	NOUN
gujaf-116	313	11	of	of	ADP
gujaf-116	313	12	nigeria	nigeria	PROPN
gujaf-116	313	13	.	.	PUNCT
gujaf-116	314	1	british	british	PROPN
gujaf-116	314	2	journal	journal	PROPN
gujaf-116	314	3	of	of	ADP
gujaf-116	314	4	economics	economic	NOUN
gujaf-116	314	5	,	,	PUNCT
gujaf-116	314	6	management	management	NOUN
gujaf-116	314	7	&	&	CCONJ
gujaf-116	314	8	trade	trade	NOUN
gujaf-116	314	9	,	,	PUNCT
gujaf-116	314	10	4(12	4(12	NUM
gujaf-116	314	11	)	)	PUNCT
gujaf-116	314	12	,	,	PUNCT
gujaf-116	314	13	19992007	19992007	NUM
gujaf-116	314	14	.	.	PUNCT
gujaf-116	315	1	john	john	PROPN
gujaf-116	315	2	,	,	PUNCT
gujaf-116	315	3	c	c	PROPN
gujaf-116	315	4	,	,	PUNCT
gujaf-116	315	5	(	(	PUNCT
gujaf-116	315	6	2011	2011	NUM
gujaf-116	315	7	)	)	PUNCT
gujaf-116	315	8	.	.	PUNCT
gujaf-116	316	1	tax	tax	NOUN
gujaf-116	316	2	and	and	CCONJ
gujaf-116	316	3	transfer	transfer	NOUN
gujaf-116	316	4	tensions	tension	NOUN
gujaf-116	316	5	.	.	PUNCT
gujaf-116	317	1	books	book	NOUN
gujaf-116	317	2	.	.	PUNCT
gujaf-116	318	1	jones	jones	PROPN
gujaf-116	318	2	,	,	PUNCT
gujaf-116	318	3	e.	e.	PROPN
gujaf-116	318	4	,	,	PUNCT
gujaf-116	318	5	ihendinihu	ihendinihu	PROPN
gujaf-116	318	6	,	,	PUNCT
gujaf-116	318	7	j.	j.	PROPN
gujaf-116	318	8	u.	u.	PROPN
gujaf-116	318	9	,	,	PUNCT
gujaf-116	318	10	&	&	CCONJ
gujaf-116	318	11	nwaiwu	nwaiwu	PROPN
gujaf-116	318	12	,	,	PUNCT
gujaf-116	318	13	j.	j.	PROPN
gujaf-116	318	14	n.	n.	PROPN
gujaf-116	318	15	(	(	PUNCT
gujaf-116	318	16	2015	2015	NUM
gujaf-116	318	17	)	)	PUNCT
gujaf-116	318	18	.	.	PUNCT
gujaf-116	319	1	total	total	ADJ
gujaf-116	319	2	revenue	revenue	NOUN
gujaf-116	319	3	and	and	CCONJ
gujaf-116	319	4	economic	economic	ADJ
gujaf-116	319	5	growth	growth	NOUN
gujaf-116	319	6	in	in	ADP
gujaf-116	319	7	nigeria	nigeria	PROPN
gujaf-116	319	8	:	:	PUNCT
gujaf-116	319	9	empirical	empirical	ADJ
gujaf-116	319	10	evidence	evidence	NOUN
gujaf-116	319	11	.	.	PUNCT
gujaf-116	320	1	journal	journal	NOUN
gujaf-116	320	2	of	of	ADP
gujaf-116	320	3	emerging	emerge	VERB
gujaf-116	320	4	trends	trend	NOUN
gujaf-116	320	5	in	in	ADP
gujaf-116	320	6	educational	educational	ADJ
gujaf-116	320	7	research	research	NOUN
gujaf-116	320	8	and	and	CCONJ
gujaf-116	320	9	policy	policy	NOUN
gujaf-116	320	10	studies	study	NOUN
gujaf-116	320	11	,	,	PUNCT
gujaf-116	320	12	6(1	6(1	NUM
gujaf-116	320	13	)	)	PUNCT
gujaf-116	320	14	,	,	PUNCT
gujaf-116	320	15	40	40	NUM
gujaf-116	320	16	-	-	SYM
gujaf-116	320	17	46	46	NUM
gujaf-116	320	18	.	.	PUNCT
gujaf-116	321	1	mallampally	mallampally	ADV
gujaf-116	321	2	,	,	PUNCT
gujaf-116	321	3	p.	p.	NOUN
gujaf-116	321	4	,	,	PUNCT
gujaf-116	321	5	&	&	CCONJ
gujaf-116	321	6	sauvant	sauvant	PROPN
gujaf-116	321	7	,	,	PUNCT
gujaf-116	321	8	k.	k.	PROPN
gujaf-116	322	1	p.	p.	PROPN
gujaf-116	322	2	(	(	PUNCT
gujaf-116	322	3	1999	1999	NUM
gujaf-116	322	4	)	)	PUNCT
gujaf-116	322	5	.	.	PUNCT
gujaf-116	323	1	guest	guest	NOUN
gujaf-116	323	2	article	article	NOUN
gujaf-116	323	3	:	:	PUNCT
gujaf-116	323	4	foreign	foreign	ADJ
gujaf-116	323	5	direct	direct	ADJ
gujaf-116	323	6	investment	investment	NOUN
gujaf-116	323	7	in	in	ADP
gujaf-116	323	8	developing	develop	VERB
gujaf-116	323	9	countries	country	NOUN
gujaf-116	323	10	.	.	PUNCT
gujaf-116	324	1	finance	finance	NOUN
gujaf-116	324	2	&	&	CCONJ
gujaf-116	324	3	development	development	PROPN
gujaf-116	324	4	,	,	PUNCT
gujaf-116	324	5	36(001	36(001	NOUN
gujaf-116	324	6	)	)	PUNCT
gujaf-116	324	7	.	.	PUNCT
gujaf-116	325	1	michael	michael	PROPN
gujaf-116	325	2	,	,	PUNCT
gujaf-116	325	3	k.	k.	PROPN
gujaf-116	325	4	,	,	PUNCT
gujaf-116	325	5	&	&	CCONJ
gujaf-116	325	6	ben	ben	PROPN
gujaf-116	325	7	-	-	PROPN
gujaf-116	325	8	zur	zur	PROPN
gujaf-116	325	9	,	,	PUNCT
gujaf-116	325	10	h.	h.	PROPN
gujaf-116	325	11	(	(	PUNCT
gujaf-116	325	12	2007	2007	NUM
gujaf-116	325	13	)	)	PUNCT
gujaf-116	325	14	.	.	PUNCT
gujaf-116	326	1	risk	risk	NOUN
gujaf-116	326	2	-	-	PUNCT
gujaf-116	326	3	taking	taking	NOUN
gujaf-116	326	4	among	among	ADP
gujaf-116	326	5	adolescents	adolescent	NOUN
gujaf-116	326	6	:	:	PUNCT
gujaf-116	326	7	associations	association	NOUN
gujaf-116	326	8	with	with	ADP
gujaf-116	326	9	social	social	ADJ
gujaf-116	326	10	and	and	CCONJ
gujaf-116	326	11	affective	affective	ADJ
gujaf-116	326	12	factors	factor	NOUN
gujaf-116	326	13	.	.	PUNCT
gujaf-116	327	1	journal	journal	NOUN
gujaf-116	327	2	of	of	ADP
gujaf-116	327	3	adolescence	adolescence	NOUN
gujaf-116	327	4	,	,	PUNCT
gujaf-116	327	5	30(1	30(1	NUM
gujaf-116	327	6	)	)	PUNCT
gujaf-116	327	7	,	,	PUNCT
gujaf-116	327	8	17	17	NUM
gujaf-116	327	9	-	-	SYM
gujaf-116	327	10	31	31	NUM
gujaf-116	327	11	.	.	PUNCT
gujaf-116	328	1	ngwoke	ngwoke	PROPN
gujaf-116	328	2	,	,	PUNCT
gujaf-116	328	3	o.	o.	NOUN
gujaf-116	328	4	m.	m.	NOUN
gujaf-116	328	5	(	(	PUNCT
gujaf-116	328	6	2019	2019	NUM
gujaf-116	328	7	)	)	PUNCT
gujaf-116	328	8	.	.	PUNCT
gujaf-116	329	1	effect	effect	NOUN
gujaf-116	329	2	of	of	ADP
gujaf-116	329	3	taxation	taxation	NOUN
gujaf-116	329	4	on	on	ADP
gujaf-116	329	5	economic	economic	ADJ
gujaf-116	329	6	growth	growth	NOUN
gujaf-116	329	7	(	(	PUNCT
gujaf-116	329	8	2007	2007	NUM
gujaf-116	329	9	-	-	SYM
gujaf-116	329	10	2017	2017	NUM
gujaf-116	329	11	)	)	PUNCT
gujaf-116	329	12	.	.	PUNCT
gujaf-116	330	1	international	international	ADJ
gujaf-116	330	2	business	business	NOUN
gujaf-116	330	3	management	management	NOUN
gujaf-116	330	4	,	,	PUNCT
gujaf-116	330	5	5(4	5(4	NUM
gujaf-116	330	6	)	)	PUNCT
gujaf-116	330	7	,	,	PUNCT
gujaf-116	330	8	68	68	NUM
gujaf-116	330	9	-	-	SYM
gujaf-116	330	10	82	82	NUM
gujaf-116	330	11	.	.	PUNCT
gujaf-116	331	1	njoku	njoku	PROPN
gujaf-116	331	2	,	,	PUNCT
gujaf-116	331	3	c.	c.	PROPN
gujaf-116	331	4	(	(	PUNCT
gujaf-116	331	5	2015	2015	NUM
gujaf-116	331	6	)	)	PUNCT
gujaf-116	331	7	.	.	PUNCT
gujaf-116	332	1	taxation	taxation	NOUN
gujaf-116	332	2	and	and	CCONJ
gujaf-116	332	3	the	the	DET
gujaf-116	332	4	nigerian	nigerian	ADJ
gujaf-116	332	5	economy	economy	NOUN
gujaf-116	332	6	:	:	PUNCT
gujaf-116	332	7	(	(	PUNCT
gujaf-116	332	8	1994	1994	NUM
gujaf-116	332	9	-	-	SYM
gujaf-116	332	10	2012	2012	NUM
gujaf-116	332	11	)	)	PUNCT
gujaf-116	332	12	.	.	PUNCT
gujaf-116	333	1	management	management	NOUN
gujaf-116	333	2	studies	study	NOUN
gujaf-116	333	3	and	and	CCONJ
gujaf-116	333	4	economic	economic	ADJ
gujaf-116	333	5	systems	system	NOUN
gujaf-116	333	6	,	,	PUNCT
gujaf-116	333	7	2(2	2(2	NUM
gujaf-116	333	8	)	)	PUNCT
gujaf-116	333	9	,	,	PUNCT
gujaf-116	333	10	111	111	NUM
gujaf-116	333	11	-	-	SYM
gujaf-116	333	12	128	128	NUM
gujaf-116	333	13	.	.	PUNCT
gujaf-116	333	14	okoli	okoli	PROPN
gujaf-116	333	15	,	,	PUNCT
gujaf-116	333	16	m.	m.	NOUN
gujaf-116	333	17	n.	n.	PROPN
gujaf-116	333	18	,	,	PUNCT
gujaf-116	333	19	&	&	CCONJ
gujaf-116	333	20	mathew	mathew	PROPN
gujaf-116	333	21	,	,	PUNCT
gujaf-116	333	22	m.	m.	NOUN
gujaf-116	333	23	(	(	PUNCT
gujaf-116	333	24	2015	2015	NUM
gujaf-116	333	25	)	)	PUNCT
gujaf-116	333	26	.	.	PUNCT
gujaf-116	334	1	correlation	correlation	NOUN
gujaf-116	334	2	between	between	ADP
gujaf-116	334	3	value	value	NOUN
gujaf-116	334	4	added	add	VERB
gujaf-116	334	5	tax	tax	NOUN
gujaf-116	334	6	(	(	PUNCT
gujaf-116	334	7	vat	vat	NOUN
gujaf-116	334	8	)	)	PUNCT
gujaf-116	334	9	and	and	CCONJ
gujaf-116	334	10	national	national	ADJ
gujaf-116	334	11	revenue	revenue	NOUN
gujaf-116	334	12	in	in	ADP
gujaf-116	334	13	nigeria	nigeria	PROPN
gujaf-116	334	14	:	:	PUNCT
gujaf-116	334	15	an	an	DET
gujaf-116	334	16	ecm	ecm	PROPN
gujaf-116	334	17	model	model	NOUN
gujaf-116	334	18	.	.	PUNCT
gujaf-116	335	1	research	research	NOUN
gujaf-116	335	2	journal	journal	PROPN
gujaf-116	335	3	of	of	ADP
gujaf-116	335	4	finance	finance	NOUN
gujaf-116	335	5	and	and	CCONJ
gujaf-116	335	6	accounting	accounting	NOUN
gujaf-116	335	7	,	,	PUNCT
gujaf-116	335	8	6(6	6(6	ADJ
gujaf-116	335	9	)	)	PUNCT
gujaf-116	335	10	,	,	PUNCT
gujaf-116	335	11	230	230	NUM
gujaf-116	335	12	-	-	SYM
gujaf-116	335	13	238	238	NUM
gujaf-116	335	14	.	.	PUNCT
gujaf-116	336	1	onwuchekwa	onwuchekwa	PROPN
gujaf-116	336	2	,	,	PUNCT
gujaf-116	336	3	j.	j.	PROPN
gujaf-116	336	4	c.	c.	PROPN
gujaf-116	336	5	,	,	PUNCT
gujaf-116	336	6	&	&	CCONJ
gujaf-116	336	7	aruwa	aruwa	PROPN
gujaf-116	336	8	,	,	PUNCT
gujaf-116	336	9	s.	s.	PROPN
gujaf-116	336	10	a.	a.	PROPN
gujaf-116	336	11	(	(	PUNCT
gujaf-116	336	12	2014	2014	NUM
gujaf-116	336	13	)	)	PUNCT
gujaf-116	336	14	.	.	PUNCT
gujaf-116	337	1	value	value	NOUN
gujaf-116	337	2	added	add	VERB
gujaf-116	337	3	tax	tax	NOUN
gujaf-116	337	4	and	and	CCONJ
gujaf-116	337	5	economic	economic	ADJ
gujaf-116	337	6	growth	growth	NOUN
gujaf-116	337	7	in	in	ADP
gujaf-116	337	8	nigeria	nigeria	PROPN
gujaf-116	337	9	.	.	PUNCT
gujaf-116	338	1	european	european	PROPN
gujaf-116	338	2	journal	journal	PROPN
gujaf-116	338	3	of	of	ADP
gujaf-116	338	4	accounting	accounting	NOUN
gujaf-116	338	5	auditing	auditing	NOUN
gujaf-116	338	6	and	and	CCONJ
gujaf-116	338	7	finance	finance	NOUN
gujaf-116	338	8	research	research	NOUN
gujaf-116	338	9	,	,	PUNCT
gujaf-116	338	10	2(8	2(8	NUM
gujaf-116	338	11	)	)	PUNCT
gujaf-116	338	12	,	,	PUNCT
gujaf-116	338	13	6269	6269	NUM
gujaf-116	338	14	.	.	PUNCT
gujaf-116	339	1	ordu	ordu	PROPN
gujaf-116	339	2	,	,	PUNCT
gujaf-116	339	3	a.	a.	NOUN
gujaf-116	339	4	(	(	PUNCT
gujaf-116	339	5	2016	2016	NUM
gujaf-116	339	6	)	)	PUNCT
gujaf-116	339	7	.	.	PUNCT
gujaf-116	340	1	the	the	DET
gujaf-116	340	2	effects	effect	NOUN
gujaf-116	340	3	of	of	ADP
gujaf-116	340	4	diversity	diversity	NOUN
gujaf-116	340	5	management	management	NOUN
gujaf-116	340	6	on	on	ADP
gujaf-116	340	7	job	job	NOUN
gujaf-116	340	8	satisfaction	satisfaction	NOUN
gujaf-116	340	9	and	and	CCONJ
gujaf-116	340	10	individual	individual	ADJ
gujaf-116	340	11	performance	performance	NOUN
gujaf-116	340	12	of	of	ADP
gujaf-116	340	13	teachers	teacher	NOUN
gujaf-116	340	14	.	.	PUNCT
gujaf-116	341	1	educational	educational	ADJ
gujaf-116	341	2	research	research	NOUN
gujaf-116	341	3	and	and	CCONJ
gujaf-116	341	4	reviews	review	NOUN
gujaf-116	341	5	,	,	PUNCT
gujaf-116	341	6	11(3	11(3	NUM
gujaf-116	341	7	)	)	PUNCT
gujaf-116	341	8	,	,	PUNCT
gujaf-116	341	9	105	105	NUM
gujaf-116	341	10	-	-	SYM
gujaf-116	341	11	112	112	NUM
gujaf-116	341	12	.	.	PUNCT
gujaf-116	342	1	pesaran	pesaran	VERB
gujaf-116	342	2	,	,	PUNCT
gujaf-116	342	3	m.	m.	PROPN
gujaf-116	342	4	h.	h.	PROPN
gujaf-116	342	5	,	,	PUNCT
gujaf-116	342	6	schuermann	schuermann	PROPN
gujaf-116	342	7	,	,	PUNCT
gujaf-116	342	8	t.	t.	PROPN
gujaf-116	342	9	,	,	PUNCT
gujaf-116	342	10	&	&	CCONJ
gujaf-116	342	11	weiner	weiner	NOUN
gujaf-116	342	12	,	,	PUNCT
gujaf-116	342	13	s.	s.	PROPN
gujaf-116	342	14	m.	m.	PROPN
gujaf-116	342	15	(	(	PUNCT
gujaf-116	342	16	2004	2004	NUM
gujaf-116	342	17	)	)	PUNCT
gujaf-116	342	18	.	.	PUNCT
gujaf-116	343	1	modeling	model	VERB
gujaf-116	343	2	regional	regional	ADJ
gujaf-116	343	3	interdependencies	interdependency	NOUN
gujaf-116	343	4	using	use	VERB
gujaf-116	343	5	a	a	DET
gujaf-116	343	6	global	global	ADJ
gujaf-116	343	7	error	error	NOUN
gujaf-116	343	8	-	-	PUNCT
gujaf-116	343	9	correcting	correct	VERB
gujaf-116	343	10	macroeconometric	macroeconometric	ADJ
gujaf-116	343	11	model	model	NOUN
gujaf-116	343	12	.	.	PUNCT
gujaf-116	344	1	journal	journal	PROPN
gujaf-116	344	2	of	of	ADP
gujaf-116	344	3	business	business	PROPN
gujaf-116	344	4	&	&	CCONJ
gujaf-116	344	5	economic	economic	ADJ
gujaf-116	344	6	statistics	statistic	NOUN
gujaf-116	344	7	,	,	PUNCT
gujaf-116	344	8	22(2	22(2	NUM
gujaf-116	344	9	)	)	PUNCT
gujaf-116	344	10	,	,	PUNCT
gujaf-116	344	11	129	129	NUM
gujaf-116	344	12	-	-	SYM
gujaf-116	344	13	162	162	NUM
gujaf-116	344	14	.	.	PUNCT
gujaf-116	345	1	pesaran	pesaran	VERB
gujaf-116	345	2	,	,	PUNCT
gujaf-116	345	3	m.	m.	PROPN
gujaf-116	345	4	h.	h.	PROPN
gujaf-116	345	5	,	,	PUNCT
gujaf-116	345	6	shin	shin	PROPN
gujaf-116	345	7	,	,	PUNCT
gujaf-116	345	8	y.	y.	PROPN
gujaf-116	345	9	,	,	PUNCT
gujaf-116	345	10	&	&	CCONJ
gujaf-116	345	11	smith	smith	PROPN
gujaf-116	345	12	,	,	PUNCT
gujaf-116	345	13	r.	r.	PROPN
gujaf-116	345	14	j.	j.	PROPN
gujaf-116	345	15	(	(	PUNCT
gujaf-116	345	16	2001	2001	NUM
gujaf-116	345	17	)	)	PUNCT
gujaf-116	345	18	.	.	PUNCT
gujaf-116	346	1	bounds	bound	VERB
gujaf-116	346	2	testing	test	VERB
gujaf-116	346	3	approaches	approach	NOUN
gujaf-116	346	4	to	to	ADP
gujaf-116	346	5	the	the	DET
gujaf-116	346	6	analysis	analysis	NOUN
gujaf-116	346	7	of	of	ADP
gujaf-116	346	8	level	level	NOUN
gujaf-116	346	9	relationships	relationship	NOUN
gujaf-116	346	10	.	.	PUNCT
gujaf-116	347	1	journal	journal	NOUN
gujaf-116	347	2	of	of	ADP
gujaf-116	347	3	applied	applied	ADJ
gujaf-116	347	4	econometrics	econometric	NOUN
gujaf-116	347	5	,	,	PUNCT
gujaf-116	347	6	16(3	16(3	NOUN
gujaf-116	347	7	)	)	PUNCT
gujaf-116	347	8	,	,	PUNCT
gujaf-116	347	9	289	289	NUM
gujaf-116	347	10	-	-	SYM
gujaf-116	347	11	326	326	NUM
gujaf-116	347	12	.	.	PUNCT
gujaf-116	348	1	shafiq	shafiq	PROPN
gujaf-116	348	2	,	,	PUNCT
gujaf-116	348	3	m.	m.	NOUN
gujaf-116	348	4	n.	n.	PROPN
gujaf-116	348	5	,	,	PUNCT
gujaf-116	348	6	hua	hua	PROPN
gujaf-116	348	7	,	,	PUNCT
gujaf-116	348	8	l.	l.	PROPN
gujaf-116	348	9	,	,	PUNCT
gujaf-116	348	10	bhatti	bhatti	PROPN
gujaf-116	348	11	,	,	PUNCT
gujaf-116	348	12	m.	m.	NOUN
gujaf-116	348	13	a.	a.	PROPN
gujaf-116	348	14	,	,	PUNCT
gujaf-116	348	15	&	&	CCONJ
gujaf-116	348	16	gillani	gillani	PROPN
gujaf-116	348	17	,	,	PUNCT
gujaf-116	348	18	s.	s.	PROPN
gujaf-116	348	19	(	(	PUNCT
gujaf-116	348	20	2021	2021	NUM
gujaf-116	348	21	)	)	PUNCT
gujaf-116	348	22	.	.	PUNCT
gujaf-116	349	1	impact	impact	NOUN
gujaf-116	349	2	of	of	ADP
gujaf-116	349	3	taxation	taxation	NOUN
gujaf-116	349	4	on	on	ADP
gujaf-116	349	5	foreign	foreign	ADJ
gujaf-116	349	6	direct	direct	ADJ
gujaf-116	349	7	investment	investment	NOUN
gujaf-116	349	8	:	:	PUNCT
gujaf-116	349	9	empirical	empirical	ADJ
gujaf-116	349	10	evidence	evidence	NOUN
gujaf-116	349	11	from	from	ADP
gujaf-116	349	12	pakistan	pakistan	PROPN
gujaf-116	349	13	.	.	PUNCT
gujaf-116	350	1	pakistan	pakistan	PROPN
gujaf-116	350	2	journal	journal	PROPN
gujaf-116	350	3	of	of	ADP
gujaf-116	350	4	humanities	humanity	NOUN
gujaf-116	350	5	and	and	CCONJ
gujaf-116	350	6	social	social	ADJ
gujaf-116	350	7	sciences	science	NOUN
gujaf-116	350	8	,	,	PUNCT
gujaf-116	350	9	9(1	9(1	NUM
gujaf-116	350	10	)	)	PUNCT
gujaf-116	350	11	,	,	PUNCT
gujaf-116	350	12	10	10	NUM
gujaf-116	350	13	-	-	SYM
gujaf-116	350	14	18	18	NUM
gujaf-116	350	15	.	.	PUNCT
gujaf-116	351	1	sharma	sharma	PROPN
gujaf-116	351	2	,	,	PUNCT
gujaf-116	351	3	r.	r.	PROPN
gujaf-116	351	4	,	,	PUNCT
gujaf-116	351	5	kautish	kautish	PROPN
gujaf-116	351	6	,	,	PUNCT
gujaf-116	351	7	p.	p.	PROPN
gujaf-116	351	8	,	,	PUNCT
gujaf-116	351	9	&	&	CCONJ
gujaf-116	351	10	kumar	kumar	PROPN
gujaf-116	351	11	,	,	PUNCT
gujaf-116	351	12	d.	d.	PROPN
gujaf-116	351	13	s.	s.	PROPN
gujaf-116	351	14	(	(	PUNCT
gujaf-116	351	15	2018	2018	NUM
gujaf-116	351	16	)	)	PUNCT
gujaf-116	351	17	.	.	PUNCT
gujaf-116	352	1	impact	impact	NOUN
gujaf-116	352	2	of	of	ADP
gujaf-116	352	3	selected	select	VERB
gujaf-116	352	4	macroeconomic	macroeconomic	ADJ
gujaf-116	352	5	determinants	determinant	NOUN
gujaf-116	352	6	on	on	ADP
gujaf-116	352	7	economic	economic	ADJ
gujaf-116	352	8	growth	growth	NOUN
gujaf-116	352	9	in	in	ADP
gujaf-116	352	10	india	india	PROPN
gujaf-116	352	11	:	:	PUNCT
gujaf-116	352	12	an	an	DET
gujaf-116	352	13	empirical	empirical	ADJ
gujaf-116	352	14	study	study	NOUN
gujaf-116	352	15	.	.	PUNCT
gujaf-116	353	1	vision	vision	NOUN
gujaf-116	353	2	,	,	PUNCT
gujaf-116	353	3	22(4	22(4	NUM
gujaf-116	353	4	)	)	PUNCT
gujaf-116	353	5	,	,	PUNCT
gujaf-116	353	6	405415	405415	NUM
gujaf-116	353	7	.	.	PUNCT
gujaf-116	354	1	srithilat	srithilat	ADJ
gujaf-116	354	2	,	,	PUNCT
gujaf-116	354	3	k.	k.	PROPN
gujaf-116	354	4	,	,	PUNCT
gujaf-116	354	5	sun	sun	PROPN
gujaf-116	354	6	,	,	PUNCT
gujaf-116	354	7	g.	g.	PROPN
gujaf-116	354	8	,	,	PUNCT
gujaf-116	354	9	&	&	CCONJ
gujaf-116	354	10	thavisay	thavisay	PROPN
gujaf-116	354	11	,	,	PUNCT
gujaf-116	354	12	m.	m.	NOUN
gujaf-116	354	13	(	(	PUNCT
gujaf-116	354	14	2017	2017	NUM
gujaf-116	354	15	)	)	PUNCT
gujaf-116	354	16	.	.	PUNCT
gujaf-116	355	1	the	the	DET
gujaf-116	355	2	impact	impact	NOUN
gujaf-116	355	3	of	of	ADP
gujaf-116	355	4	monetary	monetary	ADJ
gujaf-116	355	5	policy	policy	NOUN
gujaf-116	355	6	on	on	ADP
gujaf-116	355	7	economic	economic	ADJ
gujaf-116	355	8	development	development	NOUN
gujaf-116	355	9	:	:	PUNCT
gujaf-116	355	10	evidence	evidence	NOUN
gujaf-116	355	11	from	from	ADP
gujaf-116	355	12	lao	lao	PROPN
gujaf-116	355	13	pdr	pdr	PROPN
gujaf-116	355	14	.	.	PUNCT
gujaf-116	355	15	global	global	ADJ
gujaf-116	355	16	journal	journal	PROPN
gujaf-116	355	17	of	of	ADP
gujaf-116	355	18	human	human	ADJ
gujaf-116	355	19	-	-	PUNCT
gujaf-116	355	20	social	social	ADJ
gujaf-116	355	21	science	science	NOUN
gujaf-116	355	22	,	,	PUNCT
gujaf-116	355	23	17(2	17(2	NUM
gujaf-116	355	24	)	)	PUNCT
gujaf-116	355	25	,	,	PUNCT
gujaf-116	355	26	9	9	NUM
gujaf-116	355	27	-	-	SYM
gujaf-116	355	28	15	15	NUM
gujaf-116	355	29	.	.	PUNCT
gujaf-116	356	1	sule	sule	PROPN
gujaf-116	356	2	,	,	PUNCT
gujaf-116	356	3	d.	d.	PROPN
gujaf-116	356	4	r.	r.	PROPN
gujaf-116	356	5	(	(	PUNCT
gujaf-116	356	6	1986	1986	NUM
gujaf-116	356	7	)	)	PUNCT
gujaf-116	356	8	.	.	PUNCT
gujaf-116	357	1	logistics	logistic	NOUN
gujaf-116	357	2	of	of	ADP
gujaf-116	357	3	facility	facility	NOUN
gujaf-116	357	4	location	location	NOUN
gujaf-116	357	5	and	and	CCONJ
gujaf-116	357	6	allocation	allocation	NOUN
gujaf-116	357	7	.	.	PUNCT
gujaf-116	358	1	crc	crc	PROPN
gujaf-116	358	2	press	press	PROPN
gujaf-116	358	3	.	.	PUNCT
gujaf-116	359	1	ufoeze	ufoeze	PROPN
gujaf-116	359	2	,	,	PUNCT
gujaf-116	359	3	l.	l.	PROPN
gujaf-116	359	4	o.	o.	PROPN
gujaf-116	359	5	,	,	PUNCT
gujaf-116	359	6	odimgbe	odimgbe	PROPN
gujaf-116	359	7	,	,	PUNCT
gujaf-116	359	8	s.	s.	PROPN
gujaf-116	359	9	o.	o.	PROPN
gujaf-116	359	10	,	,	PUNCT
gujaf-116	359	11	ezeabalisi	ezeabalisi	VERB
gujaf-116	359	12	,	,	PUNCT
gujaf-116	359	13	v.	v.	ADP
gujaf-116	359	14	n.	n.	NOUN
gujaf-116	359	15	,	,	PUNCT
gujaf-116	359	16	&	&	CCONJ
gujaf-116	359	17	alajekwu	alajekwu	PROPN
gujaf-116	359	18	,	,	PUNCT
gujaf-116	359	19	u.	u.	PROPN
gujaf-116	359	20	b.	b.	PROPN
gujaf-116	359	21	(	(	PUNCT
gujaf-116	359	22	2018	2018	NUM
gujaf-116	359	23	)	)	PUNCT
gujaf-116	359	24	.	.	PUNCT
gujaf-116	360	1	effect	effect	NOUN
gujaf-116	360	2	of	of	ADP
gujaf-116	360	3	monetary	monetary	ADJ
gujaf-116	360	4	policy	policy	NOUN
gujaf-116	360	5	on	on	ADP
gujaf-116	360	6	economic	economic	ADJ
gujaf-116	360	7	growth	growth	NOUN
gujaf-116	360	8	in	in	ADP
gujaf-116	360	9	nigeria	nigeria	PROPN
gujaf-116	360	10	:	:	PUNCT
gujaf-116	360	11	an	an	DET
gujaf-116	360	12	empirical	empirical	ADJ
gujaf-116	360	13	investigation	investigation	NOUN
gujaf-116	360	14	.	.	PUNCT
gujaf-116	361	1	annals	annal	NOUN
gujaf-116	361	2	of	of	ADP
gujaf-116	361	3	spiru	spiru	PROPN
gujaf-116	361	4	haret	haret	PROPN
gujaf-116	361	5	university	university	PROPN
gujaf-116	361	6	,	,	PUNCT
gujaf-116	361	7	economic	economic	ADJ
gujaf-116	361	8	series	series	NOUN
gujaf-116	361	9	,	,	PUNCT
gujaf-116	361	10	9(1	9(1	NUM
gujaf-116	361	11	)	)	PUNCT
gujaf-116	361	12	,	,	PUNCT
gujaf-116	361	13	123	123	NUM
gujaf-116	361	14	-	-	SYM
gujaf-116	361	15	140	140	NUM
gujaf-116	361	16	.	.	PUNCT
gujaf-116	362	1	ugochukwu	ugochukwu	NOUN
gujaf-116	362	2	,	,	PUNCT
gujaf-116	362	3	m.a&azubike	m.a&azubike	NOUN
gujaf-116	362	4	,	,	PUNCT
gujaf-116	362	5	j.u.b	j.u.b	PROPN
gujaf-116	362	6	.	.	PUNCT
gujaf-116	363	1	(	(	PUNCT
gujaf-116	363	2	2016	2016	NUM
gujaf-116	363	3	)	)	PUNCT
gujaf-116	363	4	.	.	PUNCT
gujaf-116	364	1	value	value	NOUN
gujaf-116	364	2	added	add	VERB
gujaf-116	364	3	tax	tax	NOUN
gujaf-116	364	4	and	and	CCONJ
gujaf-116	364	5	economic	economic	ADJ
gujaf-116	364	6	development	development	NOUN
gujaf-116	364	7	in	in	ADP
gujaf-116	364	8	nigeria	nigeria	PROPN
gujaf-116	364	9	.	.	PUNCT
gujaf-116	365	1	international	international	ADJ
gujaf-116	365	2	journal	journal	PROPN
gujaf-116	365	3	of	of	ADP
gujaf-116	365	4	development	development	NOUN
gujaf-116	365	5	and	and	CCONJ
gujaf-116	365	6	economic	economic	ADJ
gujaf-116	365	7	sustainabilty	sustainabilty	NOUN
gujaf-116	365	8	,	,	PUNCT
gujaf-116	365	9	4(3	4(3	NUM
gujaf-116	365	10	)	)	PUNCT
gujaf-116	365	11	,	,	PUNCT
gujaf-116	365	12	110	110	NUM
gujaf-116	365	13	.	.	X
gujaf-116	365	14	10	10	NUM
gujaf-116	365	15	united	united	PROPN
gujaf-116	365	16	nations	nations	PROPN
gujaf-116	365	17	conference	conference	PROPN
gujaf-116	365	18	on	on	ADP
gujaf-116	365	19	trade	trade	NOUN
gujaf-116	365	20	and	and	CCONJ
gujaf-116	365	21	development	development	NOUN
gujaf-116	365	22	.	.	PUNCT
gujaf-116	366	1	(	(	PUNCT
gujaf-116	366	2	1999	1999	NUM
gujaf-116	366	3	)	)	PUNCT
gujaf-116	366	4	.	.	PUNCT
gujaf-116	367	1	world	world	NOUN
gujaf-116	367	2	investment	investment	NOUN
gujaf-116	367	3	report	report	NOUN
gujaf-116	367	4	2001	2001	NUM
gujaf-116	367	5	:	:	PUNCT
gujaf-116	367	6	promoting	promote	VERB
gujaf-116	367	7	linkages	linkage	NOUN
gujaf-116	367	8	.	.	PUNCT
gujaf-116	368	1	un	un	PROPN
gujaf-116	368	2	.	.	PROPN
gujaf-116	368	3	wahab	wahab	PROPN
gujaf-116	368	4	,	,	PUNCT
gujaf-116	368	5	l.	l.	PROPN
gujaf-116	368	6	,	,	PUNCT
gujaf-116	368	7	diji	diji	PROPN
gujaf-116	368	8	,	,	PUNCT
gujaf-116	368	9	c.j	c.j	PROPN
gujaf-116	368	10	.	.	PROPN
gujaf-116	368	11	(	(	PUNCT
gujaf-116	368	12	2017	2017	NUM
gujaf-116	368	13	)	)	PUNCT
gujaf-116	368	14	,	,	PUNCT
gujaf-116	368	15	comparative	comparative	ADJ
gujaf-116	368	16	analysis	analysis	NOUN
gujaf-116	368	17	of	of	ADP
gujaf-116	368	18	nigeria	nigeria	PROPN
gujaf-116	368	19	petroleum	petroleum	NOUN
gujaf-116	368	20	fiscal	fiscal	ADJ
gujaf-116	368	21	systems	system	NOUN
gujaf-116	368	22	using	use	VERB
gujaf-116	368	23	royalty	royalty	NOUN
gujaf-116	368	24	and	and	CCONJ
gujaf-116	368	25	tax	tax	NOUN
gujaf-116	368	26	optimization	optimization	NOUN
gujaf-116	368	27	models	model	NOUN
gujaf-116	368	28	to	to	PART
gujaf-116	368	29	drive	drive	VERB
gujaf-116	368	30	investments	investment	NOUN
gujaf-116	368	31	.	.	PUNCT
gujaf-116	369	1	oil	oil	NOUN
gujaf-116	369	2	and	and	CCONJ
gujaf-116	369	3	gas	gas	NOUN
gujaf-116	369	4	research	research	NOUN
gujaf-116	369	5	,	,	PUNCT
gujaf-116	369	6	3(3	3(3	NUM
gujaf-116	369	7	)	)	PUNCT
gujaf-116	369	8	,	,	PUNCT
gujaf-116	369	9	145	145	NUM
gujaf-116	369	10	wooldridge	wooldridge	PROPN
gujaf-116	369	11	,	,	PUNCT
gujaf-116	369	12	p.	p.	PROPN
gujaf-116	369	13	d.	d.	PROPN
gujaf-116	369	14	(	(	PUNCT
gujaf-116	369	15	2006	2006	NUM
gujaf-116	369	16	)	)	PUNCT
gujaf-116	369	17	.	.	PUNCT
gujaf-116	370	1	the	the	DET
gujaf-116	370	2	changing	change	VERB
gujaf-116	370	3	composition	composition	NOUN
gujaf-116	370	4	of	of	ADP
gujaf-116	370	5	official	official	ADJ
gujaf-116	370	6	reserves	reserve	NOUN
gujaf-116	370	7	.	.	PUNCT
gujaf-116	371	1	bis	bis	PROPN
gujaf-116	371	2	quarterly	quarterly	ADJ
gujaf-116	371	3	review	review	NOUN
gujaf-116	371	4	,	,	PUNCT
gujaf-116	371	5	september	september	PROPN
gujaf-116	371	6	.	.	PUNCT
gujaf-116	372	1	yakasai	yakasai	PROPN
gujaf-116	372	2	,	,	PUNCT
gujaf-116	372	3	a.	a.	PROPN
gujaf-116	372	4	g.	g.	PROPN
gujaf-116	372	5	(	(	PUNCT
gujaf-116	372	6	2001	2001	NUM
gujaf-116	372	7	)	)	PUNCT
gujaf-116	372	8	.	.	PUNCT
gujaf-116	373	1	corporate	corporate	ADJ
gujaf-116	373	2	governance	governance	NOUN
gujaf-116	373	3	in	in	ADP
gujaf-116	373	4	a	a	DET
gujaf-116	373	5	third	third	ADJ
gujaf-116	373	6	world	world	NOUN
gujaf-116	373	7	country	country	NOUN
gujaf-116	373	8	with	with	ADP
gujaf-116	373	9	particular	particular	ADJ
gujaf-116	373	10	reference	reference	NOUN
gujaf-116	373	11	to	to	ADP
gujaf-116	373	12	nigeria	nigeria	PROPN
gujaf-116	373	13	.	.	PUNCT
gujaf-116	374	1	corporate	corporate	ADJ
gujaf-116	374	2	governance	governance	NOUN
gujaf-116	374	3	:	:	PUNCT
gujaf-116	374	4	an	an	DET
gujaf-116	374	5	international	international	ADJ
gujaf-116	374	6	review	review	NOUN
gujaf-116	374	7	,	,	PUNCT
gujaf-116	374	8	9(3	9(3	NUM
gujaf-116	374	9	)	)	PUNCT
gujaf-116	374	10	,	,	PUNCT
gujaf-116	374	11	238	238	NUM
gujaf-116	374	12	-	-	SYM
gujaf-116	374	13	253	253	NUM
gujaf-116	374	14	.	.	PUNCT
gujaf-116	375	1	zarotiadis	zarotiadis	PROPN
gujaf-116	375	2	,	,	PUNCT
gujaf-116	375	3	g.	g.	PROPN
gujaf-116	375	4	(	(	PUNCT
gujaf-116	375	5	2008	2008	NUM
gujaf-116	375	6	,	,	PUNCT
gujaf-116	375	7	august	august	PROPN
gujaf-116	375	8	)	)	PUNCT
gujaf-116	375	9	.	.	PUNCT
gujaf-116	376	1	fdi	fdi	NOUN
gujaf-116	376	2	and	and	CCONJ
gujaf-116	376	3	international	international	ADJ
gujaf-116	376	4	trade	trade	NOUN
gujaf-116	376	5	relations	relation	NOUN
gujaf-116	376	6	:	:	PUNCT
gujaf-116	376	7	a	a	DET
gujaf-116	376	8	theoretical	theoretical	ADJ
gujaf-116	376	9	approach	approach	NOUN
gujaf-116	376	10	.	.	PUNCT
gujaf-116	377	1	in	in	ADP
gujaf-116	377	2	international	international	ADJ
gujaf-116	377	3	trade	trade	NOUN
gujaf-116	377	4	and	and	CCONJ
gujaf-116	377	5	finance	finance	NOUN
gujaf-116	377	6	association	association	NOUN
gujaf-116	377	7	conference	conference	NOUN
gujaf-116	377	8	papers	paper	NOUN
gujaf-116	377	9	(	(	PUNCT
gujaf-116	377	10	no	no	INTJ
gujaf-116	377	11	.	.	NOUN
gujaf-116	377	12	1136	1136	NUM
gujaf-116	377	13	)	)	PUNCT
gujaf-116	377	14	.	.	PUNCT
gujaf-116	378	1	international	international	ADJ
gujaf-116	378	2	trade	trade	PROPN
gujaf-116	378	3	and	and	CCONJ
gujaf-116	378	4	finance	finance	NOUN
gujaf-116	378	5	association	association	NOUN
gujaf-116	378	6	.	.	PUNCT
gujaf-116	379	1	11	11	NUM