id	sid	tid	token	lemma	pos
gujaf-142	1	1	i	i	PRON
gujaf-142	1	2	gusau	gusau	PROPN
gujaf-142	1	3	journal	journal	NOUN
gujaf-142	1	4	of	of	ADP
gujaf-142	1	5	accounting	accounting	NOUN
gujaf-142	1	6	and	and	CCONJ
gujaf-142	1	7	finance	finance	NOUN
gujaf-142	1	8	(	(	PUNCT
gujaf-142	1	9	gujaf	gujaf	NOUN
gujaf-142	1	10	)	)	PUNCT
gujaf-142	1	11	vol	vol	NOUN
gujaf-142	1	12	.	.	NOUN
gujaf-142	1	13	3	3	NUM
gujaf-142	1	14	issue	issue	NOUN
gujaf-142	1	15	2	2	NUM
gujaf-142	1	16	,	,	PUNCT
gujaf-142	1	17	april	april	PROPN
gujaf-142	1	18	,	,	PUNCT
gujaf-142	1	19	2022	2022	NUM
gujaf-142	1	20	issn	issn	NOUN
gujaf-142	1	21	:	:	PUNCT
gujaf-142	1	22	2756	2756	NUM
gujaf-142	1	23	-	-	PUNCT
gujaf-142	1	24	665x	665x	NOUN
gujaf-142	1	25	a	a	DET
gujaf-142	1	26	publication	publication	NOUN
gujaf-142	1	27	of	of	ADP
gujaf-142	1	28	department	department	NOUN
gujaf-142	1	29	of	of	ADP
gujaf-142	1	30	accounting	accounting	NOUN
gujaf-142	1	31	and	and	CCONJ
gujaf-142	1	32	finance	finance	NOUN
gujaf-142	1	33	,	,	PUNCT
gujaf-142	1	34	faculty	faculty	NOUN
gujaf-142	1	35	of	of	ADP
gujaf-142	1	36	management	management	NOUN
gujaf-142	1	37	and	and	CCONJ
gujaf-142	1	38	social	social	ADJ
gujaf-142	1	39	sciences	science	NOUN
gujaf-142	1	40	,	,	PUNCT
gujaf-142	1	41	federal	federal	ADJ
gujaf-142	1	42	university	university	NOUN
gujaf-142	1	43	gusau	gusau	NOUN
gujaf-142	1	44	,	,	PUNCT
gujaf-142	1	45	zamfara	zamfara	PROPN
gujaf-142	1	46	state	state	PROPN
gujaf-142	1	47	-nigeria	-nigeria	PROPN
gujaf-142	1	48	1	1	NUM
gujaf-142	1	49	indirect	indirect	ADJ
gujaf-142	1	50	taxes	taxis	NOUN
gujaf-142	1	51	and	and	CCONJ
gujaf-142	1	52	economic	economic	ADJ
gujaf-142	1	53	growth	growth	NOUN
gujaf-142	1	54	of	of	ADP
gujaf-142	1	55	nigeria	nigeria	PROPN
gujaf-142	1	56	the	the	DET
gujaf-142	1	57	revenue	revenue	NOUN
gujaf-142	1	58	diversification	diversification	NOUN
gujaf-142	1	59	agenda	agenda	PROPN
gujaf-142	1	60	helen	helen	PROPN
gujaf-142	1	61	nwobodo	nwobodo	PROPN
gujaf-142	1	62	department	department	PROPN
gujaf-142	1	63	of	of	ADP
gujaf-142	1	64	accounting	accounting	PROPN
gujaf-142	1	65	babcock	babcock	PROPN
gujaf-142	1	66	university	university	PROPN
gujaf-142	1	67	,	,	PUNCT
gujaf-142	1	68	ilishan	ilishan	PROPN
gujaf-142	1	69	,	,	PUNCT
gujaf-142	1	70	sagamu	sagamu	VERB
gujaf-142	1	71	,	,	PUNCT
gujaf-142	1	72	ogun	ogun	PROPN
gujaf-142	1	73	state	state	PROPN
gujaf-142	1	74	,	,	PUNCT
gujaf-142	1	75	nigeria	nigeria	PROPN
gujaf-142	1	76	nwobodo0024@pg.babcock.edu.ng	nwobodo0024@pg.babcock.edu.ng	AUX
gujaf-142	1	77	folajimi	folajimi	PROPN
gujaf-142	1	78	festus	festus	PROPN
gujaf-142	1	79	adegbie	adegbie	PROPN
gujaf-142	1	80	department	department	PROPN
gujaf-142	1	81	of	of	ADP
gujaf-142	1	82	accounting	accounting	PROPN
gujaf-142	1	83	babcock	babcock	PROPN
gujaf-142	1	84	university	university	PROPN
gujaf-142	1	85	,	,	PUNCT
gujaf-142	1	86	ilishan	ilishan	PROPN
gujaf-142	1	87	,	,	PUNCT
gujaf-142	1	88	sagamu	sagamu	VERB
gujaf-142	1	89	,	,	PUNCT
gujaf-142	1	90	ogun	ogun	PROPN
gujaf-142	1	91	state	state	PROPN
gujaf-142	1	92	,	,	PUNCT
gujaf-142	1	93	nigeria	nigeria	PROPN
gujaf-142	1	94	adegbief@babcock.edu.ng	adegbief@babcock.edu.ng	NOUN
gujaf-142	1	95	segun	segun	VERB
gujaf-142	1	96	kamoru	kamoru	PROPN
gujaf-142	2	1	fakunmoju	fakunmoju	PROPN
gujaf-142	2	2	department	department	PROPN
gujaf-142	2	3	of	of	ADP
gujaf-142	2	4	banking	banking	PROPN
gujaf-142	2	5	&	&	CCONJ
gujaf-142	2	6	finance	finance	PROPN
gujaf-142	2	7	lagos	lagos	PROPN
gujaf-142	2	8	state	state	PROPN
gujaf-142	2	9	university	university	PROPN
gujaf-142	2	10	,	,	PUNCT
gujaf-142	2	11	ojo	ojo	NOUN
gujaf-142	2	12	,	,	PUNCT
gujaf-142	2	13	lagos	lagos	NOUN
gujaf-142	2	14	state	state	NOUN
gujaf-142	2	15	,	,	PUNCT
gujaf-142	2	16	nigeria	nigeria	PROPN
gujaf-142	2	17	segun.fakunmoju@lasu.edu.ng	segun.fakunmoju@lasu.edu.ng	ADV
gujaf-142	2	18	abstract	abstract	ADJ
gujaf-142	2	19	achieving	achieve	VERB
gujaf-142	2	20	sound	sound	ADJ
gujaf-142	2	21	economic	economic	ADJ
gujaf-142	2	22	growth	growth	NOUN
gujaf-142	2	23	is	be	AUX
gujaf-142	2	24	one	one	NUM
gujaf-142	2	25	of	of	ADP
gujaf-142	2	26	the	the	DET
gujaf-142	2	27	major	major	ADJ
gujaf-142	2	28	priorities	priority	NOUN
gujaf-142	2	29	of	of	ADP
gujaf-142	2	30	economic	economic	ADJ
gujaf-142	2	31	regulators	regulator	NOUN
gujaf-142	2	32	.	.	PUNCT
gujaf-142	3	1	nigeria	nigeria	PROPN
gujaf-142	3	2	economy	economy	NOUN
gujaf-142	3	3	majorly	majorly	ADV
gujaf-142	3	4	built	build	VERB
gujaf-142	3	5	on	on	ADP
gujaf-142	3	6	oil	oil	NOUN
gujaf-142	3	7	revenue	revenue	NOUN
gujaf-142	3	8	in	in	ADP
gujaf-142	3	9	which	which	PRON
gujaf-142	3	10	unpredictability	unpredictability	NOUN
gujaf-142	3	11	nature	nature	NOUN
gujaf-142	3	12	of	of	ADP
gujaf-142	3	13	the	the	DET
gujaf-142	3	14	oil	oil	NOUN
gujaf-142	3	15	sector	sector	NOUN
gujaf-142	3	16	might	might	AUX
gujaf-142	3	17	adversely	adversely	ADV
gujaf-142	3	18	affected	affect	VERB
gujaf-142	3	19	economic	economic	ADJ
gujaf-142	3	20	growth	growth	NOUN
gujaf-142	3	21	.	.	PUNCT
gujaf-142	4	1	indirect	indirect	ADJ
gujaf-142	4	2	taxes	taxis	NOUN
gujaf-142	4	3	serve	serve	VERB
gujaf-142	4	4	as	as	ADP
gujaf-142	4	5	the	the	DET
gujaf-142	4	6	diversification	diversification	NOUN
gujaf-142	4	7	means	mean	VERB
gujaf-142	4	8	of	of	ADP
gujaf-142	4	9	generating	generate	VERB
gujaf-142	4	10	revenue	revenue	NOUN
gujaf-142	4	11	for	for	ADP
gujaf-142	4	12	an	an	DET
gujaf-142	4	13	economy	economy	NOUN
gujaf-142	4	14	,	,	PUNCT
gujaf-142	4	15	but	but	CCONJ
gujaf-142	4	16	nigeria	nigeria	PROPN
gujaf-142	4	17	economy	economy	NOUN
gujaf-142	4	18	has	have	AUX
gujaf-142	4	19	been	be	AUX
gujaf-142	4	20	characterized	characterize	VERB
gujaf-142	4	21	with	with	ADP
gujaf-142	4	22	challenges	challenge	NOUN
gujaf-142	4	23	of	of	ADP
gujaf-142	4	24	high	high	ADJ
gujaf-142	4	25	level	level	NOUN
gujaf-142	4	26	of	of	ADP
gujaf-142	4	27	tax	tax	NOUN
gujaf-142	4	28	gap	gap	NOUN
gujaf-142	4	29	,	,	PUNCT
gujaf-142	4	30	mono	mono	NOUN
gujaf-142	4	31	-	-	PUNCT
gujaf-142	4	32	dependent	dependent	ADJ
gujaf-142	4	33	oil	oil	NOUN
gujaf-142	4	34	revenue	revenue	NOUN
gujaf-142	4	35	generation	generation	NOUN
gujaf-142	4	36	and	and	CCONJ
gujaf-142	4	37	weak	weak	ADJ
gujaf-142	4	38	tax	tax	NOUN
gujaf-142	4	39	system	system	NOUN
gujaf-142	4	40	.	.	PUNCT
gujaf-142	5	1	these	these	DET
gujaf-142	5	2	challenges	challenge	NOUN
gujaf-142	5	3	have	have	AUX
gujaf-142	5	4	created	create	VERB
gujaf-142	5	5	problem	problem	NOUN
gujaf-142	5	6	of	of	ADP
gujaf-142	5	7	poor	poor	ADJ
gujaf-142	5	8	indirect	indirect	ADJ
gujaf-142	5	9	tax	tax	NOUN
gujaf-142	5	10	revenue	revenue	NOUN
gujaf-142	5	11	generation	generation	NOUN
gujaf-142	5	12	and	and	CCONJ
gujaf-142	5	13	deterioration	deterioration	NOUN
gujaf-142	5	14	in	in	ADP
gujaf-142	5	15	nigeria	nigeria	PROPN
gujaf-142	5	16	economic	economic	ADJ
gujaf-142	5	17	growth	growth	NOUN
gujaf-142	5	18	rate	rate	NOUN
gujaf-142	5	19	.	.	PUNCT
gujaf-142	6	1	the	the	DET
gujaf-142	6	2	objective	objective	NOUN
gujaf-142	6	3	of	of	ADP
gujaf-142	6	4	the	the	DET
gujaf-142	6	5	study	study	NOUN
gujaf-142	6	6	is	be	AUX
gujaf-142	6	7	to	to	PART
gujaf-142	6	8	examine	examine	VERB
gujaf-142	6	9	the	the	DET
gujaf-142	6	10	effect	effect	NOUN
gujaf-142	6	11	of	of	ADP
gujaf-142	6	12	indirect	indirect	ADJ
gujaf-142	6	13	taxes	taxis	NOUN
gujaf-142	6	14	(	(	PUNCT
gujaf-142	6	15	vat	vat	NOUN
gujaf-142	6	16	)	)	PUNCT
gujaf-142	6	17	and	and	CCONJ
gujaf-142	6	18	(	(	PUNCT
gujaf-142	6	19	ced	ced	PROPN
gujaf-142	6	20	)	)	PUNCT
gujaf-142	6	21	as	as	ADP
gujaf-142	6	22	economic	economic	ADJ
gujaf-142	6	23	revenue	revenue	NOUN
gujaf-142	6	24	diversification	diversification	NOUN
gujaf-142	6	25	on	on	ADP
gujaf-142	6	26	nigeria	nigeria	PROPN
gujaf-142	6	27	economic	economic	ADJ
gujaf-142	6	28	growth	growth	NOUN
gujaf-142	6	29	in	in	ADP
gujaf-142	6	30	nigeria	nigeria	PROPN
gujaf-142	6	31	.	.	PUNCT
gujaf-142	7	1	the	the	DET
gujaf-142	7	2	study	study	NOUN
gujaf-142	7	3	used	use	VERB
gujaf-142	7	4	expost	expost	NUM
gujaf-142	7	5	facto	facto	X
gujaf-142	7	6	research	research	NOUN
gujaf-142	7	7	design	design	NOUN
gujaf-142	7	8	with	with	ADP
gujaf-142	7	9	focused	focus	VERB
gujaf-142	7	10	on	on	ADP
gujaf-142	7	11	rgdp	rgdp	NOUN
gujaf-142	7	12	,	,	PUNCT
gujaf-142	7	13	vat	vat	NOUN
gujaf-142	7	14	,	,	PUNCT
gujaf-142	7	15	ced	ced	ADJ
gujaf-142	7	16	,	,	PUNCT
gujaf-142	7	17	interest	interest	NOUN
gujaf-142	7	18	rate	rate	NOUN
gujaf-142	7	19	and	and	CCONJ
gujaf-142	7	20	exchange	exchange	NOUN
gujaf-142	7	21	rate	rate	NOUN
gujaf-142	7	22	in	in	ADP
gujaf-142	7	23	nigeria	nigeria	PROPN
gujaf-142	7	24	within	within	ADP
gujaf-142	7	25	the	the	DET
gujaf-142	7	26	period	period	NOUN
gujaf-142	7	27	of	of	ADP
gujaf-142	7	28	1995	1995	NUM
gujaf-142	7	29	-	-	SYM
gujaf-142	7	30	2019	2019	NUM
gujaf-142	7	31	.	.	PUNCT
gujaf-142	8	1	autoregressive	autoregressive	ADJ
gujaf-142	8	2	distributed	distribute	VERB
gujaf-142	8	3	lag	lag	NOUN
gujaf-142	8	4	(	(	PUNCT
gujaf-142	8	5	ardl	ardl	NOUN
gujaf-142	8	6	)	)	PUNCT
gujaf-142	8	7	method	method	NOUN
gujaf-142	8	8	of	of	ADP
gujaf-142	8	9	analysis	analysis	NOUN
gujaf-142	8	10	was	be	AUX
gujaf-142	8	11	employed	employ	VERB
gujaf-142	8	12	,	,	PUNCT
gujaf-142	8	13	while	while	SCONJ
gujaf-142	8	14	unit	unit	NOUN
gujaf-142	8	15	root	root	NOUN
gujaf-142	8	16	test	test	NOUN
gujaf-142	8	17	was	be	AUX
gujaf-142	8	18	carried	carry	VERB
gujaf-142	8	19	out	out	ADP
gujaf-142	8	20	among	among	ADP
gujaf-142	8	21	study	study	NOUN
gujaf-142	8	22	variables	variable	NOUN
gujaf-142	8	23	and	and	CCONJ
gujaf-142	8	24	results	result	NOUN
gujaf-142	8	25	shown	show	VERB
gujaf-142	8	26	that	that	SCONJ
gujaf-142	8	27	there	there	PRON
gujaf-142	8	28	were	be	VERB
gujaf-142	8	29	mixed	mixed	ADJ
gujaf-142	8	30	levels	level	NOUN
gujaf-142	8	31	of	of	ADP
gujaf-142	8	32	stationarity	stationarity	NOUN
gujaf-142	8	33	.	.	PUNCT
gujaf-142	9	1	finding	finding	NOUN
gujaf-142	9	2	revealed	reveal	VERB
gujaf-142	9	3	that	that	SCONJ
gujaf-142	9	4	the	the	DET
gujaf-142	9	5	short	short	ADJ
gujaf-142	9	6	-	-	PUNCT
gujaf-142	9	7	run	run	NOUN
gujaf-142	9	8	model	model	NOUN
gujaf-142	9	9	indicated	indicate	VERB
gujaf-142	9	10	that	that	SCONJ
gujaf-142	9	11	ced	ce	VERB
gujaf-142	9	12	,	,	PUNCT
gujaf-142	9	13	int	int	NOUN
gujaf-142	9	14	and	and	CCONJ
gujaf-142	9	15	exr	exr	PROPN
gujaf-142	9	16	were	be	AUX
gujaf-142	9	17	major	major	ADJ
gujaf-142	9	18	short	short	ADJ
gujaf-142	9	19	-	-	PUNCT
gujaf-142	9	20	run	run	NOUN
gujaf-142	9	21	determinants	determinant	NOUN
gujaf-142	9	22	of	of	ADP
gujaf-142	9	23	nigeria	nigeria	PROPN
gujaf-142	9	24	economic	economic	ADJ
gujaf-142	9	25	growth	growth	NOUN
gujaf-142	9	26	,	,	PUNCT
gujaf-142	9	27	while	while	SCONJ
gujaf-142	9	28	vat	vat	NOUN
gujaf-142	9	29	was	be	AUX
gujaf-142	9	30	not	not	PART
gujaf-142	9	31	short	short	ADJ
gujaf-142	9	32	-	-	PUNCT
gujaf-142	9	33	run	run	NOUN
gujaf-142	9	34	determinants	determinant	NOUN
gujaf-142	9	35	of	of	ADP
gujaf-142	9	36	economic	economic	ADJ
gujaf-142	9	37	growth	growth	NOUN
gujaf-142	9	38	.	.	PUNCT
gujaf-142	10	1	also	also	ADV
gujaf-142	10	2	,	,	PUNCT
gujaf-142	10	3	finding	find	VERB
gujaf-142	10	4	established	establish	VERB
gujaf-142	10	5	that	that	DET
gujaf-142	10	6	long	long	ADJ
gujaf-142	10	7	run	run	NOUN
gujaf-142	10	8	estimates	estimate	NOUN
gujaf-142	10	9	established	establish	VERB
gujaf-142	10	10	that	that	SCONJ
gujaf-142	10	11	,	,	PUNCT
gujaf-142	10	12	vat	vat	NOUN
gujaf-142	10	13	,	,	PUNCT
gujaf-142	10	14	ced	ced	ADJ
gujaf-142	10	15	and	and	CCONJ
gujaf-142	10	16	int	int	NOUN
gujaf-142	10	17	show	show	VERB
gujaf-142	10	18	positive	positive	ADJ
gujaf-142	10	19	signs	sign	NOUN
gujaf-142	10	20	,	,	PUNCT
gujaf-142	10	21	indicating	indicate	VERB
gujaf-142	10	22	they	they	PRON
gujaf-142	10	23	influence	influence	VERB
gujaf-142	10	24	rgdp	rgdp	NOUN
gujaf-142	10	25	positively	positively	ADV
gujaf-142	10	26	while	while	SCONJ
gujaf-142	10	27	exr	exr	PROPN
gujaf-142	10	28	has	have	VERB
gujaf-142	10	29	negative	negative	ADJ
gujaf-142	10	30	effect	effect	NOUN
gujaf-142	10	31	on	on	ADP
gujaf-142	10	32	gdp	gdp	NOUN
gujaf-142	10	33	.	.	PUNCT
gujaf-142	11	1	the	the	DET
gujaf-142	11	2	study	study	NOUN
gujaf-142	11	3	concludes	conclude	VERB
gujaf-142	11	4	that	that	SCONJ
gujaf-142	11	5	both	both	CCONJ
gujaf-142	11	6	in	in	ADP
gujaf-142	11	7	the	the	DET
gujaf-142	11	8	short	short	ADJ
gujaf-142	11	9	and	and	CCONJ
gujaf-142	11	10	long	long	ADJ
gujaf-142	11	11	runs	run	NOUN
gujaf-142	11	12	vat	vat	NOUN
gujaf-142	11	13	,	,	PUNCT
gujaf-142	11	14	ced	ce	VERB
gujaf-142	11	15	,	,	PUNCT
gujaf-142	11	16	int	int	NOUN
gujaf-142	11	17	and	and	CCONJ
gujaf-142	11	18	exr	exr	PROPN
gujaf-142	11	19	affect	affect	VERB
gujaf-142	11	20	nigeria	nigeria	PROPN
gujaf-142	11	21	economic	economic	ADJ
gujaf-142	11	22	growth	growth	NOUN
gujaf-142	11	23	.	.	PUNCT
gujaf-142	12	1	the	the	DET
gujaf-142	12	2	study	study	NOUN
gujaf-142	12	3	recommends	recommend	VERB
gujaf-142	12	4	that	that	SCONJ
gujaf-142	12	5	for	for	SCONJ
gujaf-142	12	6	an	an	DET
gujaf-142	12	7	economy	economy	NOUN
gujaf-142	12	8	to	to	PART
gujaf-142	12	9	achieve	achieve	VERB
gujaf-142	12	10	growth	growth	NOUN
gujaf-142	12	11	government	government	NOUN
gujaf-142	12	12	should	should	AUX
gujaf-142	12	13	ensure	ensure	VERB
gujaf-142	12	14	that	that	SCONJ
gujaf-142	12	15	vat	vat	NOUN
gujaf-142	12	16	,	,	PUNCT
gujaf-142	12	17	ced	ce	VERB
gujaf-142	12	18	and	and	CCONJ
gujaf-142	12	19	int	int	NOUN
gujaf-142	12	20	are	be	AUX
gujaf-142	12	21	not	not	PART
gujaf-142	12	22	highly	highly	ADV
gujaf-142	12	23	charged	charge	VERB
gujaf-142	12	24	on	on	ADP
gujaf-142	12	25	investors	investor	NOUN
gujaf-142	12	26	and	and	CCONJ
gujaf-142	12	27	consumers	consumer	NOUN
gujaf-142	12	28	when	when	SCONJ
gujaf-142	12	29	buying	buy	VERB
gujaf-142	12	30	products	product	NOUN
gujaf-142	12	31	and	and	CCONJ
gujaf-142	12	32	services	service	NOUN
gujaf-142	12	33	,	,	PUNCT
gujaf-142	12	34	acquiring	acquire	VERB
gujaf-142	12	35	raw	raw	ADJ
gujaf-142	12	36	materials	material	NOUN
gujaf-142	12	37	from	from	ADP
gujaf-142	12	38	other	other	ADJ
gujaf-142	12	39	countries	country	NOUN
gujaf-142	12	40	,	,	PUNCT
gujaf-142	12	41	and	and	CCONJ
gujaf-142	12	42	seeking	seek	VERB
gujaf-142	12	43	loan	loan	NOUN
gujaf-142	12	44	in	in	ADP
gujaf-142	12	45	the	the	DET
gujaf-142	12	46	bank	bank	NOUN
gujaf-142	12	47	.	.	PUNCT
gujaf-142	13	1	keywords	keyword	NOUN
gujaf-142	13	2	:	:	PUNCT
gujaf-142	13	3	custom	custom	NOUN
gujaf-142	13	4	and	and	CCONJ
gujaf-142	13	5	excise	excise	NOUN
gujaf-142	13	6	duties	duty	NOUN
gujaf-142	13	7	,	,	PUNCT
gujaf-142	13	8	economic	economic	ADJ
gujaf-142	13	9	growth	growth	NOUN
gujaf-142	13	10	,	,	PUNCT
gujaf-142	13	11	indirect	indirect	ADJ
gujaf-142	13	12	taxes	taxis	NOUN
gujaf-142	13	13	,	,	PUNCT
gujaf-142	13	14	value	value	NOUN
gujaf-142	13	15	added	add	VERB
gujaf-142	13	16	tax	tax	NOUN
gujaf-142	13	17	mailto:nwobodo0024@pg.babcock.edu.ng	mailto:nwobodo0024@pg.babcock.edu.ng	NOUN
gujaf-142	13	18	mailto:adegbief@babcock.edu.ng	mailto:adegbief@babcock.edu.ng	NOUN
gujaf-142	13	19	mailto:3segun.fakunmoju@lasu.edu.ng	mailto:3segun.fakunmoju@lasu.edu.ng	NOUN
gujaf-142	13	20	2	2	NUM
gujaf-142	13	21	1	1	NUM
gujaf-142	13	22	.	.	PUNCT
gujaf-142	14	1	introduction	introduction	NOUN
gujaf-142	14	2	achieving	achieve	VERB
gujaf-142	14	3	targeted	target	VERB
gujaf-142	14	4	economic	economic	ADJ
gujaf-142	14	5	growth	growth	NOUN
gujaf-142	14	6	especially	especially	ADV
gujaf-142	14	7	developing	develop	VERB
gujaf-142	14	8	economies	economy	NOUN
gujaf-142	14	9	have	have	AUX
gujaf-142	14	10	become	become	VERB
gujaf-142	14	11	a	a	DET
gujaf-142	14	12	major	major	ADJ
gujaf-142	14	13	issue	issue	NOUN
gujaf-142	14	14	considered	consider	VERB
gujaf-142	14	15	by	by	ADP
gujaf-142	14	16	economic	economic	ADJ
gujaf-142	14	17	agents	agent	NOUN
gujaf-142	14	18	due	due	ADP
gujaf-142	14	19	to	to	ADP
gujaf-142	14	20	high	high	ADJ
gujaf-142	14	21	level	level	NOUN
gujaf-142	14	22	of	of	ADP
gujaf-142	14	23	tax	tax	NOUN
gujaf-142	14	24	gap	gap	NOUN
gujaf-142	14	25	,	,	PUNCT
gujaf-142	14	26	over	over	ADP
gujaf-142	14	27	dependent	dependent	ADJ
gujaf-142	14	28	on	on	ADP
gujaf-142	14	29	oil	oil	NOUN
gujaf-142	14	30	revenue	revenue	NOUN
gujaf-142	14	31	,	,	PUNCT
gujaf-142	14	32	poor	poor	ADJ
gujaf-142	14	33	economic	economic	ADJ
gujaf-142	14	34	governance	governance	NOUN
gujaf-142	14	35	by	by	ADP
gujaf-142	14	36	political	political	ADJ
gujaf-142	14	37	leaders	leader	NOUN
gujaf-142	14	38	,	,	PUNCT
gujaf-142	14	39	pressure	pressure	NOUN
gujaf-142	14	40	from	from	ADP
gujaf-142	14	41	globalization	globalization	NOUN
gujaf-142	14	42	and	and	CCONJ
gujaf-142	14	43	over	over	ADP
gujaf-142	14	44	importation	importation	NOUN
gujaf-142	14	45	.	.	PUNCT
gujaf-142	15	1	an	an	DET
gujaf-142	15	2	economic	economic	ADJ
gujaf-142	15	3	growth	growth	NOUN
gujaf-142	15	4	could	could	AUX
gujaf-142	15	5	be	be	AUX
gujaf-142	15	6	gain	gain	NOUN
gujaf-142	15	7	through	through	ADP
gujaf-142	15	8	taxes	taxis	NOUN
gujaf-142	15	9	whether	whether	SCONJ
gujaf-142	15	10	direct	direct	ADJ
gujaf-142	15	11	or	or	CCONJ
gujaf-142	15	12	indirect	indirect	ADJ
gujaf-142	15	13	taxes	taxis	NOUN
gujaf-142	15	14	.	.	PUNCT
gujaf-142	16	1	literature	literature	NOUN
gujaf-142	16	2	have	have	AUX
gujaf-142	16	3	shown	show	VERB
gujaf-142	16	4	that	that	SCONJ
gujaf-142	16	5	it	it	PRON
gujaf-142	16	6	is	be	AUX
gujaf-142	16	7	obligatory	obligatory	ADJ
gujaf-142	16	8	and	and	CCONJ
gujaf-142	16	9	responsibility	responsibility	NOUN
gujaf-142	16	10	of	of	ADP
gujaf-142	16	11	the	the	DET
gujaf-142	16	12	government	government	NOUN
gujaf-142	16	13	to	to	PART
gujaf-142	16	14	balance	balance	VERB
gujaf-142	16	15	a	a	DET
gujaf-142	16	16	nation	nation	NOUN
gujaf-142	16	17	in	in	ADP
gujaf-142	16	18	terms	term	NOUN
gujaf-142	16	19	of	of	ADP
gujaf-142	16	20	income	income	NOUN
gujaf-142	16	21	equality	equality	NOUN
gujaf-142	16	22	and	and	CCONJ
gujaf-142	16	23	facilitating	facilitate	VERB
gujaf-142	16	24	public	public	ADJ
gujaf-142	16	25	services	service	NOUN
gujaf-142	16	26	to	to	PART
gujaf-142	16	27	achieve	achieve	VERB
gujaf-142	16	28	economic	economic	ADJ
gujaf-142	16	29	growth	growth	NOUN
gujaf-142	16	30	(	(	PUNCT
gujaf-142	16	31	abiola	abiola	PROPN
gujaf-142	16	32	&	&	CCONJ
gujaf-142	16	33	asiweh	asiweh	PROPN
gujaf-142	16	34	,	,	PUNCT
gujaf-142	16	35	2012	2012	NUM
gujaf-142	16	36	;	;	PUNCT
gujaf-142	16	37	ayuba	ayuba	PROPN
gujaf-142	16	38	,	,	PUNCT
gujaf-142	16	39	2014	2014	NUM
gujaf-142	16	40	;	;	PUNCT
gujaf-142	16	41	ibadin	ibadin	NOUN
gujaf-142	16	42	&	&	CCONJ
gujaf-142	16	43	oladipupo	oladipupo	NOUN
gujaf-142	16	44	,	,	PUNCT
gujaf-142	16	45	2015	2015	NUM
gujaf-142	16	46	;	;	PUNCT
gujaf-142	16	47	muhammad	muhammad	PROPN
gujaf-142	16	48	,	,	PUNCT
gujaf-142	16	49	2020	2020	NUM
gujaf-142	16	50	)	)	PUNCT
gujaf-142	16	51	.	.	PUNCT
gujaf-142	17	1	these	these	DET
gujaf-142	17	2	obligatory	obligatory	ADJ
gujaf-142	17	3	responsibilities	responsibility	NOUN
gujaf-142	17	4	can	can	AUX
gujaf-142	17	5	partially	partially	ADV
gujaf-142	17	6	be	be	AUX
gujaf-142	17	7	pursued	pursue	VERB
gujaf-142	17	8	through	through	ADP
gujaf-142	17	9	taxes	taxis	NOUN
gujaf-142	17	10	.	.	PUNCT
gujaf-142	18	1	majorly	majorly	ADV
gujaf-142	18	2	,	,	PUNCT
gujaf-142	18	3	muhammad	muhammad	X
gujaf-142	18	4	(	(	PUNCT
gujaf-142	18	5	2020	2020	NUM
gujaf-142	18	6	)	)	PUNCT
gujaf-142	18	7	argued	argue	VERB
gujaf-142	18	8	that	that	SCONJ
gujaf-142	18	9	nigeria	nigeria	PROPN
gujaf-142	18	10	regulators	regulator	NOUN
gujaf-142	18	11	focused	focus	VERB
gujaf-142	18	12	more	more	ADV
gujaf-142	18	13	on	on	ADP
gujaf-142	18	14	direct	direct	ADJ
gujaf-142	18	15	taxes	taxis	NOUN
gujaf-142	18	16	as	as	ADP
gujaf-142	18	17	economic	economic	ADJ
gujaf-142	18	18	revenue	revenue	NOUN
gujaf-142	18	19	generation	generation	NOUN
gujaf-142	18	20	while	while	SCONJ
gujaf-142	18	21	neglecting	neglect	VERB
gujaf-142	18	22	indirect	indirect	ADJ
gujaf-142	18	23	taxes	taxis	NOUN
gujaf-142	18	24	revenue	revenue	NOUN
gujaf-142	18	25	,	,	PUNCT
gujaf-142	18	26	thus	thus	ADV
gujaf-142	18	27	scholars	scholar	NOUN
gujaf-142	18	28	had	have	AUX
gujaf-142	18	29	pointed	point	VERB
gujaf-142	18	30	out	out	ADP
gujaf-142	18	31	that	that	SCONJ
gujaf-142	18	32	indirect	indirect	ADJ
gujaf-142	18	33	taxes	taxis	NOUN
gujaf-142	18	34	could	could	AUX
gujaf-142	18	35	serve	serve	VERB
gujaf-142	18	36	as	as	ADP
gujaf-142	18	37	economic	economic	ADJ
gujaf-142	18	38	diversification	diversification	NOUN
gujaf-142	18	39	revenue	revenue	NOUN
gujaf-142	18	40	generation	generation	NOUN
gujaf-142	18	41	for	for	ADP
gujaf-142	18	42	nigeria	nigeria	PROPN
gujaf-142	18	43	in	in	ADP
gujaf-142	18	44	turn	turn	NOUN
gujaf-142	18	45	enhance	enhance	VERB
gujaf-142	18	46	economic	economic	ADJ
gujaf-142	18	47	growth	growth	NOUN
gujaf-142	18	48	(	(	PUNCT
gujaf-142	18	49	imf	imf	PROPN
gujaf-142	18	50	,	,	PUNCT
gujaf-142	18	51	2020	2020	NUM
gujaf-142	18	52	;	;	PUNCT
gujaf-142	18	53	muhammad	muhammad	X
gujaf-142	18	54	,	,	PUNCT
gujaf-142	18	55	2020	2020	NUM
gujaf-142	18	56	;	;	PUNCT
gujaf-142	18	57	omodero	omodero	NUM
gujaf-142	18	58	,	,	PUNCT
gujaf-142	18	59	2020	2020	NUM
gujaf-142	18	60	)	)	PUNCT
gujaf-142	18	61	.	.	PUNCT
gujaf-142	19	1	taxation	taxation	NOUN
gujaf-142	19	2	is	be	AUX
gujaf-142	19	3	one	one	NUM
gujaf-142	19	4	of	of	ADP
gujaf-142	19	5	the	the	DET
gujaf-142	19	6	key	key	ADJ
gujaf-142	19	7	bases	basis	NOUN
gujaf-142	19	8	of	of	ADP
gujaf-142	19	9	how	how	SCONJ
gujaf-142	19	10	government	government	NOUN
gujaf-142	19	11	can	can	AUX
gujaf-142	19	12	produce	produce	VERB
gujaf-142	19	13	revenue	revenue	NOUN
gujaf-142	19	14	around	around	ADP
gujaf-142	19	15	the	the	DET
gujaf-142	19	16	world	world	NOUN
gujaf-142	19	17	.	.	PUNCT
gujaf-142	20	1	the	the	DET
gujaf-142	20	2	tax	tax	NOUN
gujaf-142	20	3	revenue	revenue	NOUN
gujaf-142	20	4	was	be	AUX
gujaf-142	20	5	employed	employ	VERB
gujaf-142	20	6	to	to	PART
gujaf-142	20	7	carry	carry	VERB
gujaf-142	20	8	out	out	ADP
gujaf-142	20	9	government	government	NOUN
gujaf-142	20	10	functions	function	NOUN
gujaf-142	20	11	including	include	VERB
gujaf-142	20	12	;	;	PUNCT
gujaf-142	20	13	upholding	uphold	VERB
gujaf-142	20	14	laws	law	NOUN
gujaf-142	20	15	and	and	CCONJ
gujaf-142	20	16	order	order	NOUN
gujaf-142	20	17	,	,	PUNCT
gujaf-142	20	18	curbing	curb	VERB
gujaf-142	20	19	external	external	ADJ
gujaf-142	20	20	threats	threat	NOUN
gujaf-142	20	21	,	,	PUNCT
gujaf-142	20	22	and	and	CCONJ
gujaf-142	20	23	upholding	uphold	VERB
gujaf-142	20	24	businesses	business	NOUN
gujaf-142	20	25	to	to	PART
gujaf-142	20	26	preserve	preserve	VERB
gujaf-142	20	27	social	social	ADJ
gujaf-142	20	28	and	and	CCONJ
gujaf-142	20	29	economic	economic	ADJ
gujaf-142	20	30	stability	stability	NOUN
gujaf-142	20	31	.	.	PUNCT
gujaf-142	21	1	one	one	NUM
gujaf-142	21	2	of	of	ADP
gujaf-142	21	3	the	the	DET
gujaf-142	21	4	basic	basic	ADJ
gujaf-142	21	5	agenda	agenda	NOUN
gujaf-142	21	6	for	for	ADP
gujaf-142	21	7	collecting	collect	VERB
gujaf-142	21	8	tax	tax	NOUN
gujaf-142	21	9	revenue	revenue	NOUN
gujaf-142	21	10	is	be	AUX
gujaf-142	21	11	to	to	PART
gujaf-142	21	12	enhance	enhance	VERB
gujaf-142	21	13	government	government	NOUN
gujaf-142	21	14	spending	spending	NOUN
gujaf-142	21	15	and	and	CCONJ
gujaf-142	21	16	functions	function	NOUN
gujaf-142	21	17	tailoring	tailoring	NOUN
gujaf-142	21	18	towards	towards	ADP
gujaf-142	21	19	favorable	favorable	ADJ
gujaf-142	21	20	economic	economic	ADJ
gujaf-142	21	21	growth	growth	NOUN
gujaf-142	21	22	and	and	CCONJ
gujaf-142	21	23	development	development	NOUN
gujaf-142	21	24	as	as	ADV
gujaf-142	21	25	well	well	ADV
gujaf-142	21	26	as	as	ADP
gujaf-142	21	27	reimbursing	reimburse	VERB
gujaf-142	21	28	public	public	ADJ
gujaf-142	21	29	debt	debt	NOUN
gujaf-142	21	30	.	.	PUNCT
gujaf-142	22	1	however	however	ADV
gujaf-142	22	2	,	,	PUNCT
gujaf-142	22	3	in	in	ADP
gujaf-142	22	4	developing	develop	VERB
gujaf-142	22	5	economies	economy	NOUN
gujaf-142	22	6	like	like	ADP
gujaf-142	22	7	nigeria	nigeria	PRON
gujaf-142	22	8	,	,	PUNCT
gujaf-142	22	9	there	there	PRON
gujaf-142	22	10	is	be	VERB
gujaf-142	22	11	challenges	challenge	NOUN
gujaf-142	22	12	of	of	ADP
gujaf-142	22	13	poor	poor	ADJ
gujaf-142	22	14	tax	tax	NOUN
gujaf-142	22	15	system	system	NOUN
gujaf-142	22	16	and	and	CCONJ
gujaf-142	22	17	tax	tax	NOUN
gujaf-142	22	18	gap	gap	NOUN
gujaf-142	22	19	especially	especially	ADV
gujaf-142	22	20	an	an	DET
gujaf-142	22	21	indirect	indirect	ADJ
gujaf-142	22	22	taxes	taxis	NOUN
gujaf-142	22	23	(	(	PUNCT
gujaf-142	22	24	in	in	ADP
gujaf-142	22	25	generating	generate	VERB
gujaf-142	22	26	revenue	revenue	NOUN
gujaf-142	22	27	to	to	PART
gujaf-142	22	28	enhance	enhance	VERB
gujaf-142	22	29	economic	economic	ADJ
gujaf-142	22	30	growth	growth	NOUN
gujaf-142	22	31	(	(	PUNCT
gujaf-142	22	32	muhammad	muhammad	NOUN
gujaf-142	22	33	,	,	PUNCT
gujaf-142	22	34	2020	2020	NUM
gujaf-142	22	35	)	)	PUNCT
gujaf-142	22	36	.	.	PUNCT
gujaf-142	23	1	nigeria	nigeria	PROPN
gujaf-142	23	2	as	as	ADP
gujaf-142	23	3	an	an	DET
gujaf-142	23	4	economy	economy	NOUN
gujaf-142	23	5	generate	generate	VERB
gujaf-142	23	6	the	the	DET
gujaf-142	23	7	larger	large	ADJ
gujaf-142	23	8	part	part	NOUN
gujaf-142	23	9	of	of	ADP
gujaf-142	23	10	its	its	PRON
gujaf-142	23	11	national	national	ADJ
gujaf-142	23	12	revenue	revenue	NOUN
gujaf-142	23	13	from	from	ADP
gujaf-142	23	14	crude	crude	ADJ
gujaf-142	23	15	oil	oil	NOUN
gujaf-142	23	16	sector	sector	NOUN
gujaf-142	23	17	,	,	PUNCT
gujaf-142	23	18	while	while	SCONJ
gujaf-142	23	19	revenue	revenue	NOUN
gujaf-142	23	20	from	from	ADP
gujaf-142	23	21	taxes	taxis	NOUN
gujaf-142	23	22	is	be	AUX
gujaf-142	23	23	still	still	ADV
gujaf-142	23	24	very	very	ADV
gujaf-142	23	25	poor	poor	ADJ
gujaf-142	23	26	.	.	PUNCT
gujaf-142	24	1	international	international	ADJ
gujaf-142	24	2	monetary	monetary	ADJ
gujaf-142	24	3	fund	fund	NOUN
gujaf-142	24	4	(	(	PUNCT
gujaf-142	24	5	imf	imf	PROPN
gujaf-142	24	6	)	)	PUNCT
gujaf-142	24	7	(	(	PUNCT
gujaf-142	24	8	2020	2020	NUM
gujaf-142	24	9	)	)	PUNCT
gujaf-142	24	10	pointed	point	VERB
gujaf-142	24	11	that	that	SCONJ
gujaf-142	24	12	nigeria	nigeria	PROPN
gujaf-142	24	13	as	as	ADP
gujaf-142	24	14	a	a	DET
gujaf-142	24	15	sovereign	sovereign	ADJ
gujaf-142	24	16	state	state	NOUN
gujaf-142	24	17	hugely	hugely	ADV
gujaf-142	24	18	depends	depend	VERB
gujaf-142	24	19	on	on	ADP
gujaf-142	24	20	oil	oil	NOUN
gujaf-142	24	21	revenue	revenue	NOUN
gujaf-142	24	22	.	.	PUNCT
gujaf-142	25	1	therefore	therefore	ADV
gujaf-142	25	2	,	,	PUNCT
gujaf-142	25	3	as	as	ADP
gujaf-142	25	4	a	a	DET
gujaf-142	25	5	mono	mono	NOUN
gujaf-142	25	6	-	-	PUNCT
gujaf-142	25	7	culture	culture	NOUN
gujaf-142	25	8	economy	economy	NOUN
gujaf-142	25	9	which	which	PRON
gujaf-142	25	10	largely	largely	ADV
gujaf-142	25	11	depend	depend	VERB
gujaf-142	25	12	on	on	ADP
gujaf-142	25	13	oil	oil	NOUN
gujaf-142	25	14	revenue	revenue	NOUN
gujaf-142	25	15	makes	make	VERB
gujaf-142	25	16	nigeria	nigeria	PROPN
gujaf-142	25	17	government	government	NOUN
gujaf-142	25	18	ignore	ignore	VERB
gujaf-142	25	19	the	the	DET
gujaf-142	25	20	advantages	advantage	NOUN
gujaf-142	25	21	of	of	ADP
gujaf-142	25	22	revenue	revenue	NOUN
gujaf-142	25	23	from	from	ADP
gujaf-142	25	24	indirect	indirect	ADJ
gujaf-142	25	25	taxes	taxis	NOUN
gujaf-142	25	26	;	;	PUNCT
gujaf-142	25	27	this	this	PRON
gujaf-142	25	28	makes	make	VERB
gujaf-142	25	29	nigeria	nigeria	PRON
gujaf-142	25	30	suffer	suffer	VERB
gujaf-142	25	31	major	major	ADJ
gujaf-142	25	32	decline	decline	NOUN
gujaf-142	25	33	in	in	ADP
gujaf-142	25	34	national	national	ADJ
gujaf-142	25	35	revenue	revenue	NOUN
gujaf-142	25	36	during	during	ADP
gujaf-142	25	37	oil	oil	NOUN
gujaf-142	25	38	price	price	NOUN
gujaf-142	25	39	volatility	volatility	NOUN
gujaf-142	25	40	,	,	PUNCT
gujaf-142	25	41	global	global	ADJ
gujaf-142	25	42	oil	oil	NOUN
gujaf-142	25	43	price	price	NOUN
gujaf-142	25	44	crash	crash	NOUN
gujaf-142	25	45	and	and	CCONJ
gujaf-142	25	46	covid	covid	VERB
gujaf-142	25	47	19	19	NUM
gujaf-142	25	48	pandemic	pandemic	ADJ
gujaf-142	25	49	(	(	PUNCT
gujaf-142	25	50	imf	imf	PROPN
gujaf-142	25	51	,	,	PUNCT
gujaf-142	25	52	2020	2020	NUM
gujaf-142	25	53	)	)	PUNCT
gujaf-142	25	54	.	.	PUNCT
gujaf-142	26	1	omodero	omodero	NOUN
gujaf-142	26	2	(	(	PUNCT
gujaf-142	26	3	2020	2020	NUM
gujaf-142	26	4	)	)	PUNCT
gujaf-142	26	5	claimed	claim	VERB
gujaf-142	26	6	that	that	SCONJ
gujaf-142	26	7	nigeria	nigeria	PROPN
gujaf-142	26	8	suffers	suffer	VERB
gujaf-142	26	9	high	high	ADJ
gujaf-142	26	10	level	level	NOUN
gujaf-142	26	11	of	of	ADP
gujaf-142	26	12	poor	poor	ADJ
gujaf-142	26	13	tax	tax	NOUN
gujaf-142	26	14	system	system	NOUN
gujaf-142	26	15	as	as	ADV
gujaf-142	26	16	well	well	ADV
gujaf-142	26	17	as	as	ADP
gujaf-142	26	18	tax	tax	NOUN
gujaf-142	26	19	gap	gap	NOUN
gujaf-142	26	20	especially	especially	ADV
gujaf-142	26	21	in	in	ADP
gujaf-142	26	22	indirect	indirect	ADJ
gujaf-142	26	23	tax	tax	NOUN
gujaf-142	26	24	such	such	ADJ
gujaf-142	26	25	as	as	ADP
gujaf-142	26	26	value	value	NOUN
gujaf-142	26	27	added	add	VERB
gujaf-142	26	28	tax	tax	NOUN
gujaf-142	26	29	(	(	PUNCT
gujaf-142	26	30	vat	vat	NOUN
gujaf-142	26	31	)	)	PUNCT
gujaf-142	26	32	and	and	CCONJ
gujaf-142	26	33	custom	custom	NOUN
gujaf-142	26	34	and	and	CCONJ
gujaf-142	26	35	excise	excise	NOUN
gujaf-142	26	36	duty	duty	NOUN
gujaf-142	26	37	(	(	PUNCT
gujaf-142	26	38	ced	ce	VERB
gujaf-142	26	39	)	)	PUNCT
gujaf-142	26	40	because	because	SCONJ
gujaf-142	26	41	nigerian	nigerian	ADJ
gujaf-142	26	42	political	political	ADJ
gujaf-142	26	43	leaders	leader	NOUN
gujaf-142	26	44	lack	lack	VERB
gujaf-142	26	45	political	political	ADJ
gujaf-142	26	46	will	will	NOUN
gujaf-142	26	47	to	to	PART
gujaf-142	26	48	put	put	VERB
gujaf-142	26	49	down	down	ADP
gujaf-142	26	50	sound	sound	NOUN
gujaf-142	26	51	and	and	CCONJ
gujaf-142	26	52	efficiency	efficiency	NOUN
gujaf-142	26	53	tax	tax	NOUN
gujaf-142	26	54	system	system	NOUN
gujaf-142	26	55	(	(	PUNCT
gujaf-142	26	56	imf	imf	PROPN
gujaf-142	26	57	,	,	PUNCT
gujaf-142	26	58	2020	2020	NUM
gujaf-142	26	59	)	)	PUNCT
gujaf-142	26	60	.	.	PUNCT
gujaf-142	27	1	3	3	NUM
gujaf-142	27	2	according	accord	VERB
gujaf-142	27	3	to	to	ADP
gujaf-142	27	4	imf	imf	PROPN
gujaf-142	27	5	(	(	PUNCT
gujaf-142	27	6	2020	2020	NUM
gujaf-142	27	7	)	)	PUNCT
gujaf-142	27	8	,	,	PUNCT
gujaf-142	27	9	nigeria	nigeria	PROPN
gujaf-142	27	10	is	be	AUX
gujaf-142	27	11	one	one	NUM
gujaf-142	27	12	of	of	ADP
gujaf-142	27	13	the	the	DET
gujaf-142	27	14	countries	country	NOUN
gujaf-142	27	15	with	with	ADP
gujaf-142	27	16	lower	low	ADJ
gujaf-142	27	17	vat	vat	NOUN
gujaf-142	27	18	rates	rate	NOUN
gujaf-142	27	19	ranging	range	VERB
gujaf-142	27	20	from	from	ADP
gujaf-142	27	21	2.5	2.5	NUM
gujaf-142	27	22	%	%	NOUN
gujaf-142	27	23	to	to	ADP
gujaf-142	27	24	7.5	7.5	NUM
gujaf-142	27	25	%	%	NOUN
gujaf-142	27	26	while	while	SCONJ
gujaf-142	27	27	other	other	ADJ
gujaf-142	27	28	developed	develop	VERB
gujaf-142	27	29	,	,	PUNCT
gujaf-142	27	30	emerging	emerge	VERB
gujaf-142	27	31	and	and	CCONJ
gujaf-142	27	32	developing	develop	VERB
gujaf-142	27	33	countries	country	NOUN
gujaf-142	27	34	charge	charge	VERB
gujaf-142	27	35	highest	high	ADJ
gujaf-142	27	36	vat	vat	NOUN
gujaf-142	27	37	rates	rate	NOUN
gujaf-142	27	38	,	,	PUNCT
gujaf-142	27	39	which	which	PRON
gujaf-142	27	40	vary	vary	VERB
gujaf-142	27	41	between	between	ADP
gujaf-142	27	42	8	8	NUM
gujaf-142	27	43	%	%	NOUN
gujaf-142	27	44	to	to	PART
gujaf-142	27	45	27	27	NUM
gujaf-142	27	46	%	%	NOUN
gujaf-142	27	47	percent	percent	NOUN
gujaf-142	27	48	.	.	PUNCT
gujaf-142	28	1	this	this	DET
gujaf-142	28	2	imf	imf	PROPN
gujaf-142	28	3	analysis	analysis	NOUN
gujaf-142	28	4	indicated	indicate	VERB
gujaf-142	28	5	that	that	SCONJ
gujaf-142	28	6	nigeria	nigeria	PROPN
gujaf-142	28	7	has	have	AUX
gujaf-142	28	8	not	not	PART
gujaf-142	28	9	been	be	AUX
gujaf-142	28	10	exploring	explore	VERB
gujaf-142	28	11	revenue	revenue	NOUN
gujaf-142	28	12	implication	implication	NOUN
gujaf-142	28	13	of	of	ADP
gujaf-142	28	14	indirect	indirect	ADJ
gujaf-142	28	15	taxes	taxis	NOUN
gujaf-142	28	16	such	such	ADJ
gujaf-142	28	17	as	as	ADP
gujaf-142	28	18	vat	vat	NOUN
gujaf-142	28	19	and	and	CCONJ
gujaf-142	28	20	ced	ce	VERB
gujaf-142	28	21	.	.	PUNCT
gujaf-142	29	1	likewise	likewise	ADV
gujaf-142	29	2	,	,	PUNCT
gujaf-142	29	3	decline	decline	VERB
gujaf-142	29	4	in	in	ADP
gujaf-142	29	5	oil	oil	NOUN
gujaf-142	29	6	and	and	CCONJ
gujaf-142	29	7	gas	gas	NOUN
gujaf-142	29	8	sector	sector	NOUN
gujaf-142	29	9	revenue	revenue	NOUN
gujaf-142	29	10	via	via	ADP
gujaf-142	29	11	drop	drop	NOUN
gujaf-142	29	12	in	in	ADP
gujaf-142	29	13	the	the	DET
gujaf-142	29	14	global	global	ADJ
gujaf-142	29	15	oil	oil	NOUN
gujaf-142	29	16	prices	price	NOUN
gujaf-142	29	17	,	,	PUNCT
gujaf-142	29	18	global	global	ADJ
gujaf-142	29	19	oil	oil	NOUN
gujaf-142	29	20	market	market	NOUN
gujaf-142	29	21	forces	force	NOUN
gujaf-142	29	22	and	and	CCONJ
gujaf-142	29	23	covid	covid	VERB
gujaf-142	29	24	19	19	NUM
gujaf-142	29	25	shock	shock	NOUN
gujaf-142	29	26	makes	make	VERB
gujaf-142	29	27	nigeria	nigeria	PROPN
gujaf-142	29	28	government	government	NOUN
gujaf-142	29	29	unable	unable	ADJ
gujaf-142	29	30	to	to	PART
gujaf-142	29	31	finance	finance	VERB
gujaf-142	29	32	national	national	ADJ
gujaf-142	29	33	budget	budget	NOUN
gujaf-142	29	34	.	.	PUNCT
gujaf-142	30	1	then	then	ADV
gujaf-142	30	2	there	there	PRON
gujaf-142	30	3	exist	exist	VERB
gujaf-142	30	4	a	a	DET
gujaf-142	30	5	problem	problem	NOUN
gujaf-142	30	6	in	in	ADP
gujaf-142	30	7	financing	finance	VERB
gujaf-142	30	8	economic	economic	ADJ
gujaf-142	30	9	budget	budget	NOUN
gujaf-142	30	10	.	.	PUNCT
gujaf-142	31	1	the	the	DET
gujaf-142	31	2	problem	problem	NOUN
gujaf-142	31	3	of	of	ADP
gujaf-142	31	4	nigeria	nigeria	PROPN
gujaf-142	31	5	government	government	NOUN
gujaf-142	31	6	in	in	ADP
gujaf-142	31	7	the	the	DET
gujaf-142	31	8	aspect	aspect	NOUN
gujaf-142	31	9	of	of	ADP
gujaf-142	31	10	poor	poor	ADJ
gujaf-142	31	11	financing	financing	NOUN
gujaf-142	31	12	of	of	ADP
gujaf-142	31	13	budget	budget	NOUN
gujaf-142	31	14	and	and	CCONJ
gujaf-142	31	15	other	other	ADJ
gujaf-142	31	16	economic	economic	ADJ
gujaf-142	31	17	obligatory	obligatory	ADJ
gujaf-142	31	18	forces	force	NOUN
gujaf-142	31	19	nigeria	nigeria	PROPN
gujaf-142	31	20	government	government	NOUN
gujaf-142	31	21	to	to	PART
gujaf-142	31	22	diversify	diversify	VERB
gujaf-142	31	23	revenue	revenue	NOUN
gujaf-142	31	24	generation	generation	NOUN
gujaf-142	31	25	to	to	ADP
gujaf-142	31	26	indirect	indirect	ADJ
gujaf-142	31	27	taxes	taxis	NOUN
gujaf-142	31	28	(	(	PUNCT
gujaf-142	31	29	vat	vat	NOUN
gujaf-142	31	30	and	and	CCONJ
gujaf-142	31	31	ced	ce	VERB
gujaf-142	31	32	)	)	PUNCT
gujaf-142	31	33	to	to	PART
gujaf-142	31	34	meet	meet	VERB
gujaf-142	31	35	up	up	ADP
gujaf-142	31	36	national	national	ADJ
gujaf-142	31	37	budget	budget	NOUN
gujaf-142	31	38	.	.	PUNCT
gujaf-142	32	1	the	the	DET
gujaf-142	32	2	nigerian	nigerian	ADJ
gujaf-142	32	3	economy	economy	NOUN
gujaf-142	32	4	's	's	PART
gujaf-142	32	5	mono	mono	NOUN
gujaf-142	32	6	-	-	PUNCT
gujaf-142	32	7	product	product	NOUN
gujaf-142	32	8	structure	structure	NOUN
gujaf-142	32	9	has	have	AUX
gujaf-142	32	10	drawn	draw	VERB
gujaf-142	32	11	a	a	DET
gujaf-142	32	12	lot	lot	NOUN
gujaf-142	32	13	of	of	ADP
gujaf-142	32	14	criticism	criticism	NOUN
gujaf-142	32	15	in	in	ADP
gujaf-142	32	16	recent	recent	ADJ
gujaf-142	32	17	years	year	NOUN
gujaf-142	32	18	.	.	PUNCT
gujaf-142	33	1	according	accord	VERB
gujaf-142	33	2	to	to	ADP
gujaf-142	33	3	imf	imf	PROPN
gujaf-142	33	4	(	(	PUNCT
gujaf-142	33	5	2020	2020	NUM
gujaf-142	33	6	)	)	PUNCT
gujaf-142	33	7	,	,	PUNCT
gujaf-142	33	8	okonjoiweala	okonjoiweala	PROPN
gujaf-142	33	9	(	(	PUNCT
gujaf-142	33	10	2012	2012	NUM
gujaf-142	33	11	)	)	PUNCT
gujaf-142	33	12	and	and	CCONJ
gujaf-142	33	13	ukpabi	ukpabi	NOUN
gujaf-142	33	14	(	(	PUNCT
gujaf-142	33	15	2019	2019	NUM
gujaf-142	33	16	)	)	PUNCT
gujaf-142	33	17	,	,	PUNCT
gujaf-142	33	18	nigeria	nigeria	PROPN
gujaf-142	33	19	's	's	PART
gujaf-142	33	20	economy	economy	NOUN
gujaf-142	33	21	would	would	AUX
gujaf-142	33	22	soon	soon	ADV
gujaf-142	33	23	collapse	collapse	VERB
gujaf-142	33	24	if	if	SCONJ
gujaf-142	33	25	it	it	PRON
gujaf-142	33	26	does	do	AUX
gujaf-142	33	27	not	not	PART
gujaf-142	33	28	diversify	diversify	VERB
gujaf-142	33	29	and	and	CCONJ
gujaf-142	33	30	to	to	PART
gujaf-142	33	31	attain	attain	VERB
gujaf-142	33	32	the	the	DET
gujaf-142	33	33	required	require	VERB
gujaf-142	33	34	level	level	NOUN
gujaf-142	33	35	of	of	ADP
gujaf-142	33	36	economic	economic	ADJ
gujaf-142	33	37	growth	growth	NOUN
gujaf-142	33	38	,	,	PUNCT
gujaf-142	33	39	the	the	DET
gujaf-142	33	40	country	country	NOUN
gujaf-142	33	41	must	must	AUX
gujaf-142	33	42	diversify	diversify	VERB
gujaf-142	33	43	its	its	PRON
gujaf-142	33	44	economy	economy	NOUN
gujaf-142	33	45	away	away	ADV
gujaf-142	33	46	from	from	ADP
gujaf-142	33	47	crude	crude	ADJ
gujaf-142	33	48	oil	oil	NOUN
gujaf-142	33	49	as	as	ADP
gujaf-142	33	50	the	the	DET
gujaf-142	33	51	primary	primary	ADJ
gujaf-142	33	52	source	source	NOUN
gujaf-142	33	53	of	of	ADP
gujaf-142	33	54	revenue	revenue	NOUN
gujaf-142	33	55	.	.	PUNCT
gujaf-142	34	1	based	base	VERB
gujaf-142	34	2	on	on	ADP
gujaf-142	34	3	assertion	assertion	NOUN
gujaf-142	34	4	of	of	ADP
gujaf-142	34	5	national	national	ADJ
gujaf-142	34	6	tax	tax	NOUN
gujaf-142	34	7	policy	policy	NOUN
gujaf-142	34	8	(	(	PUNCT
gujaf-142	34	9	2017	2017	NUM
gujaf-142	34	10	)	)	PUNCT
gujaf-142	34	11	that	that	PRON
gujaf-142	34	12	nigeria	nigeria	PROPN
gujaf-142	34	13	government	government	NOUN
gujaf-142	34	14	and	and	CCONJ
gujaf-142	34	15	other	other	ADJ
gujaf-142	34	16	regulators	regulator	NOUN
gujaf-142	34	17	must	must	AUX
gujaf-142	34	18	diversify	diversify	VERB
gujaf-142	34	19	the	the	DET
gujaf-142	34	20	source	source	NOUN
gujaf-142	34	21	of	of	ADP
gujaf-142	34	22	nigeria	nigeria	PROPN
gujaf-142	34	23	revenue	revenue	NOUN
gujaf-142	34	24	via	via	ADP
gujaf-142	34	25	indirect	indirect	ADJ
gujaf-142	34	26	taxes	taxis	NOUN
gujaf-142	34	27	so	so	SCONJ
gujaf-142	34	28	as	as	SCONJ
gujaf-142	34	29	to	to	PART
gujaf-142	34	30	save	save	VERB
gujaf-142	34	31	the	the	DET
gujaf-142	34	32	nigeria	nigeria	PROPN
gujaf-142	34	33	economy	economy	NOUN
gujaf-142	34	34	from	from	ADP
gujaf-142	34	35	collapsing	collapse	VERB
gujaf-142	34	36	.	.	PUNCT
gujaf-142	35	1	considering	consider	VERB
gujaf-142	35	2	aforementioned	aforementioned	ADJ
gujaf-142	35	3	issues	issue	NOUN
gujaf-142	35	4	regarding	regard	VERB
gujaf-142	35	5	how	how	SCONJ
gujaf-142	35	6	nigeria	nigeria	PROPN
gujaf-142	35	7	as	as	ADP
gujaf-142	35	8	an	an	DET
gujaf-142	35	9	economy	economy	NOUN
gujaf-142	35	10	finding	finding	NOUN
gujaf-142	35	11	means	mean	VERB
gujaf-142	35	12	to	to	PART
gujaf-142	35	13	diversify	diversify	VERB
gujaf-142	35	14	revenue	revenue	NOUN
gujaf-142	35	15	generation	generation	NOUN
gujaf-142	35	16	via	via	ADP
gujaf-142	35	17	indirect	indirect	ADJ
gujaf-142	35	18	taxes	taxis	NOUN
gujaf-142	35	19	revenue	revenue	NOUN
gujaf-142	35	20	in	in	ADP
gujaf-142	35	21	financing	finance	VERB
gujaf-142	35	22	economic	economic	ADJ
gujaf-142	35	23	activities	activity	NOUN
gujaf-142	35	24	that	that	PRON
gujaf-142	35	25	will	will	AUX
gujaf-142	35	26	yield	yield	VERB
gujaf-142	35	27	sound	sound	ADJ
gujaf-142	35	28	economic	economic	ADJ
gujaf-142	35	29	growth	growth	NOUN
gujaf-142	35	30	,	,	PUNCT
gujaf-142	35	31	this	this	DET
gujaf-142	35	32	study	study	NOUN
gujaf-142	35	33	therefore	therefore	ADV
gujaf-142	35	34	raised	raise	VERB
gujaf-142	35	35	hypotheses	hypothesis	NOUN
gujaf-142	35	36	that	that	SCONJ
gujaf-142	35	37	;	;	PUNCT
gujaf-142	35	38	h01	h01	NOUN
gujaf-142	35	39	:	:	PUNCT
gujaf-142	35	40	indirect	indirect	ADJ
gujaf-142	35	41	taxes	taxis	NOUN
gujaf-142	35	42	(	(	PUNCT
gujaf-142	35	43	vat	vat	NOUN
gujaf-142	35	44	and	and	CCONJ
gujaf-142	35	45	ced	ce	VERB
gujaf-142	35	46	)	)	PUNCT
gujaf-142	35	47	do	do	AUX
gujaf-142	35	48	not	not	PART
gujaf-142	35	49	significantly	significantly	ADV
gujaf-142	35	50	influence	influence	VERB
gujaf-142	35	51	economic	economic	ADJ
gujaf-142	35	52	growth	growth	NOUN
gujaf-142	35	53	of	of	ADP
gujaf-142	35	54	nigeria	nigeria	PROPN
gujaf-142	35	55	h02	h02	PROPN
gujaf-142	35	56	:	:	PUNCT
gujaf-142	35	57	interest	interest	NOUN
gujaf-142	35	58	rate	rate	NOUN
gujaf-142	35	59	and	and	CCONJ
gujaf-142	35	60	exchange	exchange	NOUN
gujaf-142	35	61	rate	rate	NOUN
gujaf-142	35	62	do	do	AUX
gujaf-142	35	63	not	not	PART
gujaf-142	35	64	significantly	significantly	ADV
gujaf-142	35	65	affect	affect	VERB
gujaf-142	35	66	the	the	DET
gujaf-142	35	67	effect	effect	NOUN
gujaf-142	35	68	of	of	ADP
gujaf-142	35	69	indirect	indirect	ADJ
gujaf-142	35	70	taxes	taxis	NOUN
gujaf-142	35	71	on	on	ADP
gujaf-142	35	72	economic	economic	ADJ
gujaf-142	35	73	growth	growth	NOUN
gujaf-142	35	74	of	of	ADP
gujaf-142	35	75	nigeria	nigeria	PROPN
gujaf-142	35	76	4	4	NUM
gujaf-142	35	77	2	2	NUM
gujaf-142	35	78	.	.	PUNCT
gujaf-142	35	79	conceptual	conceptual	ADJ
gujaf-142	35	80	and	and	CCONJ
gujaf-142	35	81	empirical	empirical	ADJ
gujaf-142	35	82	review	review	NOUN
gujaf-142	35	83	2.1	2.1	NUM
gujaf-142	35	84	indirect	indirect	ADJ
gujaf-142	35	85	taxes	taxis	NOUN
gujaf-142	35	86	indirect	indirect	ADJ
gujaf-142	35	87	taxes	taxis	NOUN
gujaf-142	35	88	are	be	AUX
gujaf-142	35	89	compulsory	compulsory	ADJ
gujaf-142	35	90	fee	fee	NOUN
gujaf-142	35	91	levied	levy	VERB
gujaf-142	35	92	on	on	ADP
gujaf-142	35	93	manufacturer	manufacturer	NOUN
gujaf-142	35	94	or	or	CCONJ
gujaf-142	35	95	service	service	NOUN
gujaf-142	35	96	provider	provider	NOUN
gujaf-142	35	97	which	which	PRON
gujaf-142	35	98	later	later	ADV
gujaf-142	35	99	transferred	transfer	VERB
gujaf-142	35	100	to	to	ADP
gujaf-142	35	101	individual	individual	ADJ
gujaf-142	35	102	customers	customer	NOUN
gujaf-142	35	103	who	who	PRON
gujaf-142	35	104	patronize	patronize	VERB
gujaf-142	35	105	the	the	DET
gujaf-142	35	106	manufacturer	manufacturer	NOUN
gujaf-142	35	107	products	product	NOUN
gujaf-142	35	108	or	or	CCONJ
gujaf-142	35	109	services	service	NOUN
gujaf-142	35	110	(	(	PUNCT
gujaf-142	35	111	imf	imf	PROPN
gujaf-142	35	112	,	,	PUNCT
gujaf-142	35	113	2020	2020	NUM
gujaf-142	35	114	)	)	PUNCT
gujaf-142	35	115	.	.	PUNCT
gujaf-142	36	1	indirect	indirect	ADJ
gujaf-142	36	2	taxation	taxation	NOUN
gujaf-142	36	3	in	in	ADP
gujaf-142	36	4	nigeria	nigeria	PROPN
gujaf-142	36	5	were	be	AUX
gujaf-142	36	6	classified	classify	VERB
gujaf-142	36	7	into	into	ADP
gujaf-142	36	8	two	two	NUM
gujaf-142	36	9	;	;	PUNCT
gujaf-142	36	10	(	(	PUNCT
gujaf-142	36	11	i	i	NOUN
gujaf-142	36	12	)	)	PUNCT
gujaf-142	36	13	vat	vat	NOUN
gujaf-142	36	14	and	and	CCONJ
gujaf-142	36	15	(	(	PUNCT
gujaf-142	36	16	ii	ii	NOUN
gujaf-142	36	17	)	)	PUNCT
gujaf-142	36	18	ced	ced	PROPN
gujaf-142	36	19	(	(	PUNCT
gujaf-142	36	20	imf	imf	PROPN
gujaf-142	36	21	,	,	PUNCT
gujaf-142	36	22	2020	2020	NUM
gujaf-142	36	23	)	)	PUNCT
gujaf-142	36	24	.	.	PUNCT
gujaf-142	37	1	2.1.1	2.1.1	NUM
gujaf-142	37	2	value	value	NOUN
gujaf-142	37	3	added	add	VERB
gujaf-142	37	4	tax	tax	NOUN
gujaf-142	37	5	(	(	PUNCT
gujaf-142	37	6	vat	vat	NOUN
gujaf-142	37	7	)	)	PUNCT
gujaf-142	37	8	vat	vat	NOUN
gujaf-142	37	9	is	be	AUX
gujaf-142	37	10	an	an	DET
gujaf-142	37	11	indirect	indirect	ADJ
gujaf-142	37	12	consumption	consumption	NOUN
gujaf-142	37	13	tax	tax	NOUN
gujaf-142	37	14	imposed	impose	VERB
gujaf-142	37	15	on	on	ADP
gujaf-142	37	16	all	all	DET
gujaf-142	37	17	products	product	NOUN
gujaf-142	37	18	and	and	CCONJ
gujaf-142	37	19	services	service	NOUN
gujaf-142	37	20	manufactured	manufacture	VERB
gujaf-142	37	21	or	or	CCONJ
gujaf-142	37	22	rendered	render	VERB
gujaf-142	37	23	within	within	ADP
gujaf-142	37	24	a	a	DET
gujaf-142	37	25	country	country	NOUN
gujaf-142	37	26	(	(	PUNCT
gujaf-142	37	27	omodero	omodero	NOUN
gujaf-142	37	28	,	,	PUNCT
gujaf-142	37	29	2020	2020	NUM
gujaf-142	37	30	)	)	PUNCT
gujaf-142	37	31	.	.	PUNCT
gujaf-142	38	1	vat	vat	NOUN
gujaf-142	38	2	could	could	AUX
gujaf-142	38	3	also	also	ADV
gujaf-142	38	4	be	be	AUX
gujaf-142	38	5	called	call	VERB
gujaf-142	38	6	the	the	DET
gujaf-142	38	7	goods	good	NOUN
gujaf-142	38	8	and	and	CCONJ
gujaf-142	38	9	services	service	NOUN
gujaf-142	38	10	tax	tax	NOUN
gujaf-142	38	11	(	(	PUNCT
gujaf-142	38	12	gst	gst	NOUN
gujaf-142	38	13	)	)	PUNCT
gujaf-142	38	14	,	,	PUNCT
gujaf-142	38	15	which	which	PRON
gujaf-142	38	16	is	be	AUX
gujaf-142	38	17	imposed	impose	VERB
gujaf-142	38	18	on	on	ADP
gujaf-142	38	19	chain	chain	NOUN
gujaf-142	38	20	process	process	NOUN
gujaf-142	38	21	-	-	PUNCT
gujaf-142	38	22	value	value	NOUN
gujaf-142	38	23	added	add	VERB
gujaf-142	38	24	(	(	PUNCT
gujaf-142	38	25	owino	owino	NOUN
gujaf-142	38	26	,	,	PUNCT
gujaf-142	38	27	2019	2019	NUM
gujaf-142	38	28	)	)	PUNCT
gujaf-142	38	29	.	.	PUNCT
gujaf-142	39	1	according	accord	VERB
gujaf-142	39	2	to	to	ADP
gujaf-142	39	3	oseni	oseni	ADJ
gujaf-142	39	4	(	(	PUNCT
gujaf-142	39	5	2017	2017	NUM
gujaf-142	39	6	)	)	PUNCT
gujaf-142	39	7	,	,	PUNCT
gujaf-142	39	8	the	the	DET
gujaf-142	39	9	objectives	objective	NOUN
gujaf-142	39	10	of	of	ADP
gujaf-142	39	11	vat	vat	NOUN
gujaf-142	39	12	in	in	ADP
gujaf-142	39	13	nigeria	nigeria	PROPN
gujaf-142	39	14	include	include	VERB
gujaf-142	39	15	(	(	PUNCT
gujaf-142	39	16	i	i	NOUN
gujaf-142	39	17	)	)	PUNCT
gujaf-142	39	18	to	to	PART
gujaf-142	39	19	elongate	elongate	VERB
gujaf-142	39	20	the	the	DET
gujaf-142	39	21	tax	tax	NOUN
gujaf-142	39	22	base	base	NOUN
gujaf-142	39	23	by	by	ADP
gujaf-142	39	24	bringing	bring	VERB
gujaf-142	39	25	in	in	ADP
gujaf-142	39	26	those	those	PRON
gujaf-142	39	27	who	who	PRON
gujaf-142	39	28	ordinarily	ordinarily	ADV
gujaf-142	39	29	can	can	AUX
gujaf-142	39	30	not	not	PART
gujaf-142	39	31	be	be	AUX
gujaf-142	39	32	reached	reach	VERB
gujaf-142	39	33	through	through	ADP
gujaf-142	39	34	direct	direct	ADJ
gujaf-142	39	35	taxation	taxation	NOUN
gujaf-142	39	36	;	;	PUNCT
gujaf-142	39	37	(	(	PUNCT
gujaf-142	39	38	ii	ii	NOUN
gujaf-142	39	39	)	)	PUNCT
gujaf-142	39	40	to	to	PART
gujaf-142	39	41	improve	improve	VERB
gujaf-142	39	42	revenue	revenue	NOUN
gujaf-142	39	43	profile	profile	NOUN
gujaf-142	39	44	of	of	ADP
gujaf-142	39	45	the	the	DET
gujaf-142	39	46	government	government	NOUN
gujaf-142	39	47	;	;	PUNCT
gujaf-142	39	48	(	(	PUNCT
gujaf-142	39	49	iii	iii	NOUN
gujaf-142	39	50	)	)	PUNCT
gujaf-142	39	51	to	to	PART
gujaf-142	39	52	encourage	encourage	VERB
gujaf-142	39	53	rewards	reward	NOUN
gujaf-142	39	54	by	by	ADP
gujaf-142	39	55	reducing	reduce	VERB
gujaf-142	39	56	the	the	DET
gujaf-142	39	57	burden	burden	NOUN
gujaf-142	39	58	of	of	ADP
gujaf-142	39	59	direct	direct	ADJ
gujaf-142	39	60	taxes	taxis	NOUN
gujaf-142	39	61	and	and	CCONJ
gujaf-142	39	62	promoting	promote	VERB
gujaf-142	39	63	consumption	consumption	NOUN
gujaf-142	39	64	tax	tax	NOUN
gujaf-142	39	65	.	.	PUNCT
gujaf-142	40	1	2.1.2	2.1.2	NUM
gujaf-142	40	2	custom	custom	NOUN
gujaf-142	40	3	and	and	CCONJ
gujaf-142	40	4	excise	excise	NOUN
gujaf-142	40	5	duty	duty	NOUN
gujaf-142	40	6	(	(	PUNCT
gujaf-142	40	7	ced	ced	PROPN
gujaf-142	40	8	)	)	PUNCT
gujaf-142	40	9	ced	ce	VERB
gujaf-142	40	10	is	be	AUX
gujaf-142	40	11	an	an	DET
gujaf-142	40	12	indirect	indirect	ADJ
gujaf-142	40	13	tax	tax	NOUN
gujaf-142	40	14	,	,	PUNCT
gujaf-142	40	15	dating	date	VERB
gujaf-142	40	16	from	from	ADP
gujaf-142	40	17	the	the	DET
gujaf-142	40	18	nineteenth	nineteenth	ADJ
gujaf-142	40	19	century	century	NOUN
gujaf-142	40	20	.	.	PUNCT
gujaf-142	41	1	import	import	NOUN
gujaf-142	41	2	and	and	CCONJ
gujaf-142	41	3	export	export	NOUN
gujaf-142	41	4	taxes	taxis	NOUN
gujaf-142	41	5	are	be	AUX
gujaf-142	41	6	known	know	VERB
gujaf-142	41	7	as	as	ADP
gujaf-142	41	8	custom	custom	NOUN
gujaf-142	41	9	duties	duty	NOUN
gujaf-142	41	10	(	(	PUNCT
gujaf-142	41	11	chigbu	chigbu	PROPN
gujaf-142	41	12	&	&	CCONJ
gujaf-142	41	13	njoku	njoku	PROPN
gujaf-142	41	14	,	,	PUNCT
gujaf-142	41	15	2015	2015	NUM
gujaf-142	41	16	)	)	PUNCT
gujaf-142	41	17	.	.	PUNCT
gujaf-142	42	1	an	an	DET
gujaf-142	42	2	indirect	indirect	ADJ
gujaf-142	42	3	tax	tax	NOUN
gujaf-142	42	4	is	be	AUX
gujaf-142	42	5	a	a	DET
gujaf-142	42	6	tax	tax	NOUN
gujaf-142	42	7	on	on	ADP
gujaf-142	42	8	expenditure	expenditure	NOUN
gujaf-142	42	9	or	or	CCONJ
gujaf-142	42	10	outlay	outlay	NOUN
gujaf-142	42	11	that	that	PRON
gujaf-142	42	12	can	can	AUX
gujaf-142	42	13	be	be	AUX
gujaf-142	42	14	shifted	shift	VERB
gujaf-142	42	15	(	(	PUNCT
gujaf-142	42	16	partially	partially	ADV
gujaf-142	42	17	or	or	CCONJ
gujaf-142	42	18	entirely	entirely	ADV
gujaf-142	42	19	)	)	PUNCT
gujaf-142	42	20	to	to	ADP
gujaf-142	42	21	someone	someone	PRON
gujaf-142	42	22	else	else	ADV
gujaf-142	42	23	(	(	PUNCT
gujaf-142	42	24	george	george	NOUN
gujaf-142	42	25	-	-	PUNCT
gujaf-142	42	26	anokwuru	anokwuru	NOUN
gujaf-142	42	27	,	,	PUNCT
gujaf-142	42	28	olisa	olisa	NOUN
gujaf-142	42	29	&	&	CCONJ
gujaf-142	42	30	obayori	obayori	PROPN
gujaf-142	42	31	,	,	PUNCT
gujaf-142	42	32	2020	2020	NUM
gujaf-142	42	33	;	;	PUNCT
gujaf-142	42	34	obayori	obayori	PROPN
gujaf-142	42	35	&	&	CCONJ
gujaf-142	42	36	omekwe	omekwe	ADJ
gujaf-142	42	37	2019	2019	NUM
gujaf-142	42	38	)	)	PUNCT
gujaf-142	42	39	.	.	PUNCT
gujaf-142	43	1	custom	custom	NOUN
gujaf-142	43	2	duties	duty	NOUN
gujaf-142	43	3	,	,	PUNCT
gujaf-142	43	4	as	as	SCONJ
gujaf-142	43	5	stated	state	VERB
gujaf-142	43	6	by	by	ADP
gujaf-142	43	7	ayodele	ayodele	PROPN
gujaf-142	43	8	(	(	PUNCT
gujaf-142	43	9	2006	2006	NUM
gujaf-142	43	10	)	)	PUNCT
gujaf-142	43	11	,	,	PUNCT
gujaf-142	43	12	as	as	ADP
gujaf-142	43	13	the	the	DET
gujaf-142	43	14	most	most	ADV
gujaf-142	43	15	profitable	profitable	ADJ
gujaf-142	43	16	indirect	indirect	ADJ
gujaf-142	43	17	tax	tax	NOUN
gujaf-142	43	18	.	.	PUNCT
gujaf-142	44	1	because	because	SCONJ
gujaf-142	44	2	the	the	DET
gujaf-142	44	3	nigerian	nigerian	ADJ
gujaf-142	44	4	customs	custom	NOUN
gujaf-142	44	5	services	service	NOUN
gujaf-142	44	6	administers	administer	VERB
gujaf-142	44	7	both	both	DET
gujaf-142	44	8	customs	custom	NOUN
gujaf-142	44	9	and	and	CCONJ
gujaf-142	44	10	excise	excise	NOUN
gujaf-142	44	11	duties	duty	NOUN
gujaf-142	44	12	,	,	PUNCT
gujaf-142	44	13	which	which	PRON
gujaf-142	44	14	are	be	AUX
gujaf-142	44	15	grouped	group	VERB
gujaf-142	44	16	together	together	ADV
gujaf-142	44	17	(	(	PUNCT
gujaf-142	44	18	ukpabi	ukpabi	NOUN
gujaf-142	44	19	,	,	PUNCT
gujaf-142	44	20	2019	2019	NUM
gujaf-142	44	21	)	)	PUNCT
gujaf-142	44	22	2.1.3	2.1.3	NUM
gujaf-142	44	23	economic	economic	ADJ
gujaf-142	44	24	growth	growth	NOUN
gujaf-142	44	25	ukpabi	ukpabi	NOUN
gujaf-142	44	26	(	(	PUNCT
gujaf-142	44	27	2019	2019	NUM
gujaf-142	44	28	)	)	PUNCT
gujaf-142	44	29	defined	define	VERB
gujaf-142	44	30	economic	economic	ADJ
gujaf-142	44	31	growth	growth	NOUN
gujaf-142	44	32	as	as	ADP
gujaf-142	44	33	a	a	DET
gujaf-142	44	34	shift	shift	NOUN
gujaf-142	44	35	in	in	ADP
gujaf-142	44	36	the	the	DET
gujaf-142	44	37	inflation	inflation	NOUN
gujaf-142	44	38	-	-	PUNCT
gujaf-142	44	39	adjusted	adjust	VERB
gujaf-142	44	40	market	market	NOUN
gujaf-142	44	41	value	value	NOUN
gujaf-142	44	42	within	within	ADP
gujaf-142	44	43	economy	economy	NOUN
gujaf-142	44	44	's	's	PART
gujaf-142	44	45	goods	good	NOUN
gujaf-142	44	46	and	and	CCONJ
gujaf-142	44	47	services	service	NOUN
gujaf-142	44	48	over	over	ADP
gujaf-142	44	49	time	time	NOUN
gujaf-142	44	50	.	.	PUNCT
gujaf-142	45	1	conceptually	conceptually	ADV
gujaf-142	45	2	,	,	PUNCT
gujaf-142	45	3	across	across	ADP
gujaf-142	45	4	the	the	DET
gujaf-142	45	5	globe	globe	NOUN
gujaf-142	45	6	economic	economic	ADJ
gujaf-142	45	7	growth	growth	NOUN
gujaf-142	45	8	could	could	AUX
gujaf-142	45	9	be	be	AUX
gujaf-142	45	10	proxied	proxie	VERB
gujaf-142	45	11	with	with	ADP
gujaf-142	45	12	real	real	ADJ
gujaf-142	45	13	gross	gross	ADJ
gujaf-142	45	14	domestic	domestic	ADJ
gujaf-142	45	15	product	product	NOUN
gujaf-142	45	16	(	(	PUNCT
gujaf-142	45	17	real	real	ADJ
gujaf-142	45	18	gdp	gdp	NOUN
gujaf-142	45	19	)	)	PUNCT
gujaf-142	45	20	.	.	PUNCT
gujaf-142	46	1	empirically	empirically	ADV
gujaf-142	46	2	,	,	PUNCT
gujaf-142	46	3	the	the	DET
gujaf-142	46	4	study	study	NOUN
gujaf-142	46	5	of	of	ADP
gujaf-142	46	6	omodero	omodero	NOUN
gujaf-142	46	7	(	(	PUNCT
gujaf-142	46	8	2020	2020	NUM
gujaf-142	46	9	)	)	PUNCT
gujaf-142	46	10	examined	examine	VERB
gujaf-142	46	11	the	the	DET
gujaf-142	46	12	penalties	penalty	NOUN
gujaf-142	46	13	of	of	ADP
gujaf-142	46	14	indirect	indirect	ADJ
gujaf-142	46	15	taxation	taxation	NOUN
gujaf-142	46	16	on	on	ADP
gujaf-142	46	17	consumption	consumption	NOUN
gujaf-142	46	18	in	in	ADP
gujaf-142	46	19	nigeria	nigeria	PROPN
gujaf-142	46	20	and	and	CCONJ
gujaf-142	46	21	utilized	utilize	VERB
gujaf-142	46	22	a	a	DET
gujaf-142	46	23	variety	variety	NOUN
gujaf-142	46	24	of	of	ADP
gujaf-142	46	25	econometric	econometric	ADJ
gujaf-142	46	26	approaches	approach	NOUN
gujaf-142	46	27	from	from	ADP
gujaf-142	46	28	2005	2005	NUM
gujaf-142	46	29	to	to	ADP
gujaf-142	46	30	2019	2019	NUM
gujaf-142	46	31	.	.	PUNCT
gujaf-142	47	1	the	the	DET
gujaf-142	47	2	findings	finding	NOUN
gujaf-142	47	3	show	show	VERB
gujaf-142	47	4	that	that	SCONJ
gujaf-142	47	5	vat	vat	NOUN
gujaf-142	47	6	has	have	VERB
gujaf-142	47	7	a	a	DET
gujaf-142	47	8	minor	minor	ADJ
gujaf-142	47	9	but	but	CCONJ
gujaf-142	47	10	favorable	favorable	ADJ
gujaf-142	47	11	impact	impact	NOUN
gujaf-142	47	12	on	on	ADP
gujaf-142	47	13	consumption	consumption	NOUN
gujaf-142	47	14	,	,	PUNCT
gujaf-142	47	15	but	but	CCONJ
gujaf-142	47	16	ced	ced	PROPN
gujaf-142	47	17	has	have	VERB
gujaf-142	47	18	a	a	DET
gujaf-142	47	19	big	big	ADJ
gujaf-142	47	20	affirmative	affirmative	ADJ
gujaf-142	47	21	effect	effect	NOUN
gujaf-142	47	22	on	on	ADP
gujaf-142	47	23	usage	usage	NOUN
gujaf-142	47	24	.	.	PUNCT
gujaf-142	48	1	stailova	stailova	PROPN
gujaf-142	48	2	and	and	CCONJ
gujaf-142	48	3	patonov	patonov	NOUN
gujaf-142	48	4	(	(	PUNCT
gujaf-142	48	5	2012	2012	NUM
gujaf-142	48	6	)	)	PUNCT
gujaf-142	48	7	established	establish	VERB
gujaf-142	48	8	the	the	DET
gujaf-142	48	9	impact	impact	NOUN
gujaf-142	48	10	of	of	ADP
gujaf-142	48	11	direct	direct	ADJ
gujaf-142	48	12	and	and	CCONJ
gujaf-142	48	13	indirect	indirect	ADJ
gujaf-142	48	14	taxes	taxis	NOUN
gujaf-142	48	15	on	on	ADP
gujaf-142	48	16	economic	economic	ADJ
gujaf-142	48	17	growth	growth	NOUN
gujaf-142	48	18	in	in	ADP
gujaf-142	48	19	the	the	DET
gujaf-142	48	20	eu-27	eu-27	NOUN
gujaf-142	48	21	.	.	PUNCT
gujaf-142	49	1	the	the	DET
gujaf-142	49	2	researchers	researcher	NOUN
gujaf-142	49	3	utilized	utilize	VERB
gujaf-142	49	4	a	a	DET
gujaf-142	49	5	regression	regression	NOUN
gujaf-142	49	6	model	model	NOUN
gujaf-142	49	7	that	that	PRON
gujaf-142	49	8	included	include	VERB
gujaf-142	49	9	factors	factor	NOUN
gujaf-142	49	10	including	include	VERB
gujaf-142	49	11	the	the	DET
gujaf-142	49	12	tax	tax	NOUN
gujaf-142	49	13	-	-	PUNCT
gujaf-142	49	14	to	to	ADP
gujaf-142	49	15	-	-	PUNCT
gujaf-142	49	16	gdp	gdp	NOUN
gujaf-142	49	17	ratio	ratio	NOUN
gujaf-142	49	18	and	and	CCONJ
gujaf-142	49	19	tax	tax	NOUN
gujaf-142	49	20	arrangements	arrangement	NOUN
gujaf-142	49	21	.	.	PUNCT
gujaf-142	50	1	however	however	ADV
gujaf-142	50	2	,	,	PUNCT
gujaf-142	50	3	5	5	NUM
gujaf-142	50	4	because	because	SCONJ
gujaf-142	50	5	of	of	ADP
gujaf-142	50	6	the	the	DET
gujaf-142	50	7	disparity	disparity	NOUN
gujaf-142	50	8	in	in	ADP
gujaf-142	50	9	indirect	indirect	ADJ
gujaf-142	50	10	tax	tax	NOUN
gujaf-142	50	11	organization	organization	NOUN
gujaf-142	50	12	,	,	PUNCT
gujaf-142	50	13	indirect	indirect	ADJ
gujaf-142	50	14	taxes	taxis	NOUN
gujaf-142	50	15	tend	tend	VERB
gujaf-142	50	16	to	to	PART
gujaf-142	50	17	lower	lower	VERB
gujaf-142	50	18	revenue	revenue	NOUN
gujaf-142	50	19	estimates	estimate	NOUN
gujaf-142	50	20	.	.	PUNCT
gujaf-142	51	1	ukpabi	ukpabi	NOUN
gujaf-142	51	2	(	(	PUNCT
gujaf-142	51	3	2019	2019	NUM
gujaf-142	51	4	)	)	PUNCT
gujaf-142	51	5	examined	examine	VERB
gujaf-142	51	6	the	the	DET
gujaf-142	51	7	influence	influence	NOUN
gujaf-142	51	8	of	of	ADP
gujaf-142	51	9	indirect	indirect	ADJ
gujaf-142	51	10	taxation	taxation	NOUN
gujaf-142	51	11	and	and	CCONJ
gujaf-142	51	12	economic	economic	ADJ
gujaf-142	51	13	growth	growth	NOUN
gujaf-142	51	14	as	as	ADP
gujaf-142	51	15	a	a	DET
gujaf-142	51	16	viable	viable	ADJ
gujaf-142	51	17	strategy	strategy	NOUN
gujaf-142	51	18	of	of	ADP
gujaf-142	51	19	revenue	revenue	NOUN
gujaf-142	51	20	diversification	diversification	NOUN
gujaf-142	51	21	in	in	ADP
gujaf-142	51	22	nigeria	nigeria	PROPN
gujaf-142	51	23	.	.	PUNCT
gujaf-142	52	1	the	the	DET
gujaf-142	52	2	study	study	NOUN
gujaf-142	52	3	employed	employ	VERB
gujaf-142	52	4	dynamic	dynamic	ADJ
gujaf-142	52	5	econometric	econometric	ADJ
gujaf-142	52	6	analysis	analysis	NOUN
gujaf-142	52	7	.	.	PUNCT
gujaf-142	53	1	study	study	NOUN
gujaf-142	53	2	revealed	reveal	VERB
gujaf-142	53	3	that	that	SCONJ
gujaf-142	53	4	vat	vat	NOUN
gujaf-142	53	5	had	have	VERB
gujaf-142	53	6	positive	positive	ADJ
gujaf-142	53	7	effect	effect	NOUN
gujaf-142	53	8	on	on	ADP
gujaf-142	53	9	economic	economic	ADJ
gujaf-142	53	10	development	development	NOUN
gujaf-142	53	11	.	.	PUNCT
gujaf-142	54	1	on	on	ADP
gujaf-142	54	2	the	the	DET
gujaf-142	54	3	other	other	ADJ
gujaf-142	54	4	hand	hand	NOUN
gujaf-142	54	5	,	,	PUNCT
gujaf-142	54	6	customs	custom	NOUN
gujaf-142	54	7	and	and	CCONJ
gujaf-142	54	8	excise	excise	NOUN
gujaf-142	54	9	duties	duty	NOUN
gujaf-142	54	10	had	have	VERB
gujaf-142	54	11	a	a	DET
gujaf-142	54	12	negative	negative	ADJ
gujaf-142	54	13	link	link	NOUN
gujaf-142	54	14	that	that	PRON
gujaf-142	54	15	was	be	AUX
gujaf-142	54	16	evaluated	evaluate	VERB
gujaf-142	54	17	and	and	CCONJ
gujaf-142	54	18	determined	determine	VERB
gujaf-142	54	19	to	to	PART
gujaf-142	54	20	be	be	AUX
gujaf-142	54	21	minor	minor	ADJ
gujaf-142	54	22	.	.	PUNCT
gujaf-142	55	1	however	however	ADV
gujaf-142	55	2	,	,	PUNCT
gujaf-142	55	3	the	the	DET
gujaf-142	55	4	link	link	NOUN
gujaf-142	55	5	between	between	ADP
gujaf-142	55	6	indirect	indirect	ADJ
gujaf-142	55	7	tax	tax	NOUN
gujaf-142	55	8	sources	source	NOUN
gujaf-142	55	9	and	and	CCONJ
gujaf-142	55	10	economic	economic	ADJ
gujaf-142	55	11	growth	growth	NOUN
gujaf-142	55	12	was	be	AUX
gujaf-142	55	13	discovered	discover	VERB
gujaf-142	55	14	to	to	PART
gujaf-142	55	15	be	be	AUX
gujaf-142	55	16	considerable	considerable	ADJ
gujaf-142	55	17	in	in	ADP
gujaf-142	55	18	general	general	ADJ
gujaf-142	55	19	.	.	PUNCT
gujaf-142	56	1	abomaye	abomaye	PROPN
gujaf-142	56	2	,	,	PUNCT
gujaf-142	56	3	williams	williams	PROPN
gujaf-142	56	4	,	,	PUNCT
gujaf-142	56	5	michael	michael	PROPN
gujaf-142	56	6	,	,	PUNCT
gujaf-142	56	7	and	and	CCONJ
gujaf-142	56	8	friday	friday	PROPN
gujaf-142	56	9	(	(	PUNCT
gujaf-142	56	10	2018	2018	NUM
gujaf-142	56	11	)	)	PUNCT
gujaf-142	56	12	investigate	investigate	VERB
gujaf-142	56	13	tax	tax	NOUN
gujaf-142	56	14	revenue	revenue	NOUN
gujaf-142	56	15	through	through	ADP
gujaf-142	56	16	(	(	PUNCT
gujaf-142	56	17	vat	vat	NOUN
gujaf-142	56	18	and	and	CCONJ
gujaf-142	56	19	ced	ce	VERB
gujaf-142	56	20	)	)	PUNCT
gujaf-142	56	21	and	and	CCONJ
gujaf-142	56	22	their	their	PRON
gujaf-142	56	23	effect	effect	NOUN
gujaf-142	56	24	on	on	ADP
gujaf-142	56	25	economic	economic	ADJ
gujaf-142	56	26	growth	growth	NOUN
gujaf-142	56	27	in	in	ADP
gujaf-142	56	28	nigeria	nigeria	PROPN
gujaf-142	56	29	.	.	PUNCT
gujaf-142	57	1	the	the	DET
gujaf-142	57	2	study	study	NOUN
gujaf-142	57	3	's	's	PART
gujaf-142	57	4	analysis	analysis	NOUN
gujaf-142	57	5	was	be	AUX
gujaf-142	57	6	conducted	conduct	VERB
gujaf-142	57	7	out	out	ADP
gujaf-142	57	8	utilizing	utilize	VERB
gujaf-142	57	9	the	the	DET
gujaf-142	57	10	multiple	multiple	ADJ
gujaf-142	57	11	regression	regression	NOUN
gujaf-142	57	12	analysis	analysis	NOUN
gujaf-142	57	13	approach	approach	NOUN
gujaf-142	57	14	.	.	PUNCT
gujaf-142	58	1	the	the	DET
gujaf-142	58	2	cointegration	cointegration	NOUN
gujaf-142	58	3	results	result	NOUN
gujaf-142	58	4	demonstrated	demonstrate	VERB
gujaf-142	58	5	that	that	SCONJ
gujaf-142	58	6	the	the	DET
gujaf-142	58	7	there	there	PRON
gujaf-142	58	8	exist	exist	VERB
gujaf-142	58	9	co	co	NOUN
gujaf-142	58	10	-	-	NOUN
gujaf-142	58	11	integration	integration	NOUN
gujaf-142	58	12	among	among	ADP
gujaf-142	58	13	study	study	NOUN
gujaf-142	58	14	variables	variable	NOUN
gujaf-142	58	15	while	while	SCONJ
gujaf-142	58	16	ced	ced	PROPN
gujaf-142	58	17	shown	show	VERB
gujaf-142	58	18	significant	significant	ADJ
gujaf-142	58	19	association	association	NOUN
gujaf-142	58	20	with	with	ADP
gujaf-142	58	21	economic	economic	ADJ
gujaf-142	58	22	growth	growth	NOUN
gujaf-142	58	23	.	.	PUNCT
gujaf-142	59	1	muresan	muresan	PROPN
gujaf-142	59	2	,	,	PUNCT
gujaf-142	59	3	david	david	PROPN
gujaf-142	59	4	,	,	PUNCT
gujaf-142	59	5	elek	elek	VERB
gujaf-142	59	6	,	,	PUNCT
gujaf-142	59	7	and	and	CCONJ
gujaf-142	59	8	dumiter	dumiter	NOUN
gujaf-142	59	9	(	(	PUNCT
gujaf-142	59	10	2014	2014	NUM
gujaf-142	59	11	)	)	PUNCT
gujaf-142	59	12	and	and	CCONJ
gujaf-142	59	13	onwuchekwa	onwuchekwa	PROPN
gujaf-142	59	14	and	and	CCONJ
gujaf-142	59	15	aruwa	aruwa	PROPN
gujaf-142	59	16	(	(	PUNCT
gujaf-142	59	17	2014	2014	NUM
gujaf-142	59	18	)	)	PUNCT
gujaf-142	59	19	empirically	empirically	ADV
gujaf-142	59	20	shown	show	VERB
gujaf-142	59	21	that	that	SCONJ
gujaf-142	59	22	vat	vat	NOUN
gujaf-142	59	23	contributed	contribute	VERB
gujaf-142	59	24	significantly	significantly	ADV
gujaf-142	59	25	to	to	PART
gujaf-142	59	26	tax	tax	VERB
gujaf-142	59	27	revenue	revenue	NOUN
gujaf-142	59	28	of	of	ADP
gujaf-142	59	29	nigerian	nigerian	ADJ
gujaf-142	59	30	government	government	NOUN
gujaf-142	59	31	.	.	PUNCT
gujaf-142	60	1	the	the	DET
gujaf-142	60	2	influence	influence	NOUN
gujaf-142	60	3	of	of	ADP
gujaf-142	60	4	vat	vat	NOUN
gujaf-142	60	5	on	on	ADP
gujaf-142	60	6	investment	investment	NOUN
gujaf-142	60	7	growth	growth	NOUN
gujaf-142	60	8	in	in	ADP
gujaf-142	60	9	nigeria	nigeria	PROPN
gujaf-142	60	10	was	be	AUX
gujaf-142	60	11	study	study	VERB
gujaf-142	60	12	by	by	ADP
gujaf-142	60	13	asogwa	asogwa	NOUN
gujaf-142	60	14	and	and	CCONJ
gujaf-142	60	15	nkolika	nkolika	NOUN
gujaf-142	60	16	(	(	PUNCT
gujaf-142	60	17	2013	2013	NUM
gujaf-142	60	18	)	)	PUNCT
gujaf-142	60	19	.	.	PUNCT
gujaf-142	61	1	the	the	DET
gujaf-142	61	2	study	study	NOUN
gujaf-142	61	3	found	find	VERB
gujaf-142	61	4	that	that	SCONJ
gujaf-142	61	5	all	all	DET
gujaf-142	61	6	government	government	NOUN
gujaf-142	61	7	funds	fund	NOUN
gujaf-142	61	8	should	should	AUX
gujaf-142	61	9	be	be	AUX
gujaf-142	61	10	directed	direct	VERB
gujaf-142	61	11	toward	toward	ADP
gujaf-142	61	12	developing	develop	VERB
gujaf-142	61	13	initiatives	initiative	NOUN
gujaf-142	61	14	that	that	PRON
gujaf-142	61	15	would	would	AUX
gujaf-142	61	16	boost	boost	VERB
gujaf-142	61	17	the	the	DET
gujaf-142	61	18	country	country	NOUN
gujaf-142	61	19	's	's	PART
gujaf-142	61	20	economic	economic	ADJ
gujaf-142	61	21	growth	growth	NOUN
gujaf-142	61	22	and	and	CCONJ
gujaf-142	61	23	that	that	SCONJ
gujaf-142	61	24	vat	vat	NOUN
gujaf-142	61	25	had	have	VERB
gujaf-142	61	26	a	a	DET
gujaf-142	61	27	considerable	considerable	ADJ
gujaf-142	61	28	effect	effect	NOUN
gujaf-142	61	29	on	on	ADP
gujaf-142	61	30	investment	investment	NOUN
gujaf-142	61	31	in	in	ADP
gujaf-142	61	32	nigeria	nigeria	PROPN
gujaf-142	61	33	.	.	PUNCT
gujaf-142	62	1	considering	consider	VERB
gujaf-142	62	2	the	the	DET
gujaf-142	62	3	above	above	ADJ
gujaf-142	62	4	empirical	empirical	ADJ
gujaf-142	62	5	reviewed	review	VERB
gujaf-142	62	6	,	,	PUNCT
gujaf-142	62	7	there	there	PRON
gujaf-142	62	8	exist	exist	VERB
gujaf-142	62	9	scanty	scanty	ADJ
gujaf-142	62	10	empirical	empirical	ADJ
gujaf-142	62	11	studies	study	NOUN
gujaf-142	62	12	thus	thus	ADV
gujaf-142	62	13	motivated	motivate	VERB
gujaf-142	62	14	the	the	DET
gujaf-142	62	15	objectives	objective	NOUN
gujaf-142	62	16	of	of	ADP
gujaf-142	62	17	this	this	DET
gujaf-142	62	18	study	study	NOUN
gujaf-142	62	19	.	.	PUNCT
gujaf-142	63	1	the	the	DET
gujaf-142	63	2	study	study	NOUN
gujaf-142	63	3	anchored	anchor	VERB
gujaf-142	63	4	on	on	ADP
gujaf-142	63	5	expediency	expediency	NOUN
gujaf-142	63	6	tax	tax	NOUN
gujaf-142	63	7	theory	theory	NOUN
gujaf-142	63	8	as	as	SCONJ
gujaf-142	63	9	the	the	DET
gujaf-142	63	10	theory	theory	NOUN
gujaf-142	63	11	established	establish	VERB
gujaf-142	63	12	that	that	SCONJ
gujaf-142	63	13	government	government	NOUN
gujaf-142	63	14	taxes	taxis	NOUN
gujaf-142	63	15	can	can	AUX
gujaf-142	63	16	be	be	AUX
gujaf-142	63	17	used	use	VERB
gujaf-142	63	18	to	to	PART
gujaf-142	63	19	achieve	achieve	VERB
gujaf-142	63	20	economic	economic	ADJ
gujaf-142	63	21	growth	growth	NOUN
gujaf-142	63	22	.	.	PUNCT
gujaf-142	64	1	the	the	DET
gujaf-142	64	2	theory	theory	NOUN
gujaf-142	64	3	which	which	PRON
gujaf-142	64	4	was	be	AUX
gujaf-142	64	5	propounded	propound	VERB
gujaf-142	64	6	and	and	CCONJ
gujaf-142	64	7	contracted	contract	VERB
gujaf-142	64	8	by	by	ADP
gujaf-142	64	9	bhartia	bhartia	PROPN
gujaf-142	64	10	(	(	PUNCT
gujaf-142	64	11	2009	2009	NUM
gujaf-142	64	12	)	)	PUNCT
gujaf-142	64	13	.	.	PUNCT
gujaf-142	65	1	the	the	DET
gujaf-142	65	2	theory	theory	NOUN
gujaf-142	65	3	stated	state	VERB
gujaf-142	65	4	that	that	SCONJ
gujaf-142	65	5	any	any	DET
gujaf-142	65	6	tax	tax	NOUN
gujaf-142	65	7	proposal	proposal	NOUN
gujaf-142	65	8	should	should	AUX
gujaf-142	65	9	pass	pass	VERB
gujaf-142	65	10	the	the	DET
gujaf-142	65	11	practicality	practicality	NOUN
gujaf-142	65	12	test	test	NOUN
gujaf-142	65	13	.	.	PUNCT
gujaf-142	66	1	the	the	DET
gujaf-142	66	2	expediency	expediency	NOUN
gujaf-142	66	3	theory	theory	NOUN
gujaf-142	66	4	majorly	majorly	ADV
gujaf-142	66	5	focused	focus	VERB
gujaf-142	66	6	on	on	ADP
gujaf-142	66	7	how	how	SCONJ
gujaf-142	66	8	to	to	PART
gujaf-142	66	9	direct	direct	VERB
gujaf-142	66	10	governments	government	NOUN
gujaf-142	66	11	and	and	CCONJ
gujaf-142	66	12	other	other	ADJ
gujaf-142	66	13	tax	tax	NOUN
gujaf-142	66	14	collection	collection	NOUN
gujaf-142	66	15	agencies	agency	NOUN
gujaf-142	66	16	to	to	PART
gujaf-142	66	17	provide	provide	VERB
gujaf-142	66	18	state	state	NOUN
gujaf-142	66	19	's	's	PART
gujaf-142	66	20	economic	economic	ADJ
gujaf-142	66	21	and	and	CCONJ
gujaf-142	66	22	social	social	ADJ
gujaf-142	66	23	goals	goal	NOUN
gujaf-142	66	24	.	.	PUNCT
gujaf-142	67	1	the	the	DET
gujaf-142	67	2	expediency	expediency	NOUN
gujaf-142	67	3	theory	theory	NOUN
gujaf-142	67	4	assumes	assume	VERB
gujaf-142	67	5	that	that	SCONJ
gujaf-142	67	6	country	country	NOUN
gujaf-142	67	7	as	as	ADP
gujaf-142	67	8	an	an	DET
gujaf-142	67	9	economy	economy	NOUN
gujaf-142	67	10	should	should	AUX
gujaf-142	67	11	charge	charge	VERB
gujaf-142	67	12	taxes	taxis	NOUN
gujaf-142	67	13	to	to	ADP
gujaf-142	67	14	the	the	DET
gujaf-142	67	15	members	member	NOUN
gujaf-142	67	16	of	of	ADP
gujaf-142	67	17	the	the	DET
gujaf-142	67	18	society	society	NOUN
gujaf-142	67	19	to	to	PART
gujaf-142	67	20	provide	provide	VERB
gujaf-142	67	21	economic	economic	ADJ
gujaf-142	67	22	activities	activity	NOUN
gujaf-142	67	23	and	and	CCONJ
gujaf-142	67	24	services	service	NOUN
gujaf-142	67	25	,	,	PUNCT
gujaf-142	67	26	wellbeing	wellbee	VERB
gujaf-142	67	27	and	and	CCONJ
gujaf-142	67	28	economic	economic	ADJ
gujaf-142	67	29	growth	growth	NOUN
gujaf-142	67	30	of	of	ADP
gujaf-142	67	31	populace	populace	NOUN
gujaf-142	67	32	.	.	PUNCT
gujaf-142	68	1	the	the	DET
gujaf-142	68	2	ideology	ideology	NOUN
gujaf-142	68	3	of	of	ADP
gujaf-142	68	4	the	the	DET
gujaf-142	68	5	anchored	anchored	ADJ
gujaf-142	68	6	theory	theory	NOUN
gujaf-142	68	7	is	be	AUX
gujaf-142	68	8	that	that	SCONJ
gujaf-142	68	9	populace	populace	NOUN
gujaf-142	68	10	must	must	AUX
gujaf-142	68	11	pay	pay	VERB
gujaf-142	68	12	taxes	taxis	NOUN
gujaf-142	68	13	,	,	PUNCT
gujaf-142	68	14	thus	thus	ADV
gujaf-142	68	15	position	position	VERB
gujaf-142	68	16	these	these	DET
gujaf-142	68	17	taxes	taxis	NOUN
gujaf-142	68	18	for	for	ADP
gujaf-142	68	19	funding	fund	VERB
gujaf-142	68	20	economic	economic	ADJ
gujaf-142	68	21	activities	activity	NOUN
gujaf-142	68	22	.	.	PUNCT
gujaf-142	69	1	this	this	DET
gujaf-142	69	2	theory	theory	NOUN
gujaf-142	69	3	explains	explain	VERB
gujaf-142	69	4	an	an	DET
gujaf-142	69	5	economy	economy	NOUN
gujaf-142	69	6	's	's	PART
gujaf-142	69	7	effectiveness	effectiveness	NOUN
gujaf-142	69	8	and	and	CCONJ
gujaf-142	69	9	efficiency	efficiency	NOUN
gujaf-142	69	10	in	in	ADP
gujaf-142	69	11	tax	tax	NOUN
gujaf-142	69	12	collection	collection	NOUN
gujaf-142	69	13	instrument	instrument	NOUN
gujaf-142	69	14	for	for	ADP
gujaf-142	69	15	enhanced	enhanced	ADJ
gujaf-142	69	16	economic	economic	ADJ
gujaf-142	69	17	growth	growth	NOUN
gujaf-142	69	18	.	.	PUNCT
gujaf-142	70	1	bhartia	bhartia	PROPN
gujaf-142	70	2	(	(	PUNCT
gujaf-142	70	3	2009	2009	NUM
gujaf-142	70	4	)	)	PUNCT
gujaf-142	70	5	and	and	CCONJ
gujaf-142	70	6	egbuhuzor	egbuhuzor	NOUN
gujaf-142	70	7	and	and	CCONJ
gujaf-142	70	8	tomquin	tomquin	NOUN
gujaf-142	70	9	(	(	PUNCT
gujaf-142	70	10	2021	2021	NUM
gujaf-142	70	11	)	)	PUNCT
gujaf-142	70	12	argued	argue	VERB
gujaf-142	70	13	that	that	SCONJ
gujaf-142	70	14	the	the	DET
gujaf-142	70	15	anchored	anchored	ADJ
gujaf-142	70	16	theory	theory	NOUN
gujaf-142	70	17	depicted	depict	VERB
gujaf-142	70	18	the	the	DET
gujaf-142	70	19	link	link	NOUN
gujaf-142	70	20	between	between	ADP
gujaf-142	70	21	tax	tax	NOUN
gujaf-142	70	22	liability	liability	NOUN
gujaf-142	70	23	and	and	CCONJ
gujaf-142	70	24	state	state	NOUN
gujaf-142	70	25	activities	activity	NOUN
gujaf-142	70	26	.	.	PUNCT
gujaf-142	71	1	this	this	DET
gujaf-142	71	2	theory	theory	NOUN
gujaf-142	71	3	is	be	AUX
gujaf-142	71	4	appropriate	appropriate	ADJ
gujaf-142	71	5	for	for	ADP
gujaf-142	71	6	this	this	DET
gujaf-142	71	7	study	study	NOUN
gujaf-142	71	8	because	because	SCONJ
gujaf-142	71	9	it	it	PRON
gujaf-142	71	10	enable	enable	VERB
gujaf-142	71	11	government	government	NOUN
gujaf-142	71	12	and	and	CCONJ
gujaf-142	71	13	citizens	citizen	NOUN
gujaf-142	71	14	to	to	PART
gujaf-142	71	15	assess	assess	VERB
gujaf-142	71	16	the	the	DET
gujaf-142	71	17	extent	extent	NOUN
gujaf-142	71	18	to	to	PART
gujaf-142	71	19	which	which	PRON
gujaf-142	71	20	indirect	indirect	ADJ
gujaf-142	71	21	taxes	taxis	NOUN
gujaf-142	71	22	may	may	AUX
gujaf-142	71	23	enhance	enhance	VERB
gujaf-142	71	24	economic	economic	ADJ
gujaf-142	71	25	growth	growth	NOUN
gujaf-142	71	26	in	in	ADP
gujaf-142	71	27	nigeria	nigeria	PROPN
gujaf-142	71	28	.	.	PUNCT
gujaf-142	72	1	6	6	NUM
gujaf-142	72	2	2.2.2	2.2.2	NUM
gujaf-142	72	3	conceptual	conceptual	ADJ
gujaf-142	72	4	model	model	NOUN
gujaf-142	72	5	1the	1the	PROPN
gujaf-142	72	6	conceptual	conceptual	ADJ
gujaf-142	72	7	model	model	NOUN
gujaf-142	72	8	depicted	depict	VERB
gujaf-142	72	9	the	the	DET
gujaf-142	72	10	link	link	NOUN
gujaf-142	72	11	effect	effect	NOUN
gujaf-142	72	12	of	of	ADP
gujaf-142	72	13	how	how	SCONJ
gujaf-142	72	14	indirect	indirect	ADJ
gujaf-142	72	15	taxes	taxis	NOUN
gujaf-142	72	16	measures	measure	NOUN
gujaf-142	72	17	(	(	PUNCT
gujaf-142	72	18	vat	vat	NOUN
gujaf-142	72	19	and	and	CCONJ
gujaf-142	72	20	ced	ce	VERB
gujaf-142	72	21	)	)	PUNCT
gujaf-142	72	22	on	on	ADP
gujaf-142	72	23	economic	economic	ADJ
gujaf-142	72	24	growth	growth	NOUN
gujaf-142	72	25	measure	measure	NOUN
gujaf-142	72	26	with	with	ADP
gujaf-142	72	27	rgdp	rgdp	NOUN
gujaf-142	72	28	as	as	ADV
gujaf-142	72	29	well	well	ADV
gujaf-142	72	30	as	as	ADP
gujaf-142	72	31	how	how	SCONJ
gujaf-142	72	32	both	both	DET
gujaf-142	72	33	interest	interest	NOUN
gujaf-142	72	34	rate	rate	NOUN
gujaf-142	72	35	and	and	CCONJ
gujaf-142	72	36	exchange	exchange	NOUN
gujaf-142	72	37	rate	rate	NOUN
gujaf-142	72	38	as	as	SCONJ
gujaf-142	72	39	control	control	NOUN
gujaf-142	72	40	variables	variable	NOUN
gujaf-142	72	41	affect	affect	VERB
gujaf-142	72	42	both	both	DET
gujaf-142	72	43	vat	vat	NOUN
gujaf-142	72	44	and	and	CCONJ
gujaf-142	72	45	ced	ce	VERB
gujaf-142	72	46	on	on	ADP
gujaf-142	72	47	rgdp	rgdp	NOUN
gujaf-142	72	48	in	in	ADP
gujaf-142	72	49	nigeria	nigeria	PROPN
gujaf-142	72	50	.	.	PUNCT
gujaf-142	73	1	source	source	NOUN
gujaf-142	73	2	:	:	PUNCT
gujaf-142	73	3	authors	author	NOUN
gujaf-142	73	4	’	’	PART
gujaf-142	73	5	conceptual	conceptual	ADJ
gujaf-142	73	6	model	model	NOUN
gujaf-142	73	7	(	(	PUNCT
gujaf-142	73	8	2022	2022	NUM
gujaf-142	73	9	)	)	PUNCT
gujaf-142	73	10	3	3	NUM
gujaf-142	73	11	.	.	X
gujaf-142	73	12	methodology	methodology	NOUN
gujaf-142	73	13	and	and	CCONJ
gujaf-142	73	14	models	model	VERB
gujaf-142	73	15	the	the	DET
gujaf-142	73	16	study	study	NOUN
gujaf-142	73	17	adopted	adopt	VERB
gujaf-142	73	18	ex	ex	ADJ
gujaf-142	73	19	-	-	ADJ
gujaf-142	73	20	post	post	ADJ
gujaf-142	73	21	facto	facto	X
gujaf-142	73	22	research	research	NOUN
gujaf-142	73	23	design	design	NOUN
gujaf-142	73	24	with	with	ADP
gujaf-142	73	25	yearly	yearly	ADJ
gujaf-142	73	26	series	series	NOUN
gujaf-142	73	27	between	between	ADP
gujaf-142	73	28	1995	1995	NUM
gujaf-142	73	29	to	to	ADP
gujaf-142	73	30	2019	2019	NUM
gujaf-142	73	31	and	and	CCONJ
gujaf-142	73	32	data	datum	NOUN
gujaf-142	73	33	were	be	AUX
gujaf-142	73	34	sourced	source	VERB
gujaf-142	73	35	from	from	ADP
gujaf-142	73	36	central	central	ADJ
gujaf-142	73	37	bank	bank	PROPN
gujaf-142	73	38	of	of	ADP
gujaf-142	73	39	nigeria	nigeria	PROPN
gujaf-142	73	40	(	(	PUNCT
gujaf-142	73	41	cbn	cbn	PROPN
gujaf-142	73	42	)	)	PUNCT
gujaf-142	73	43	and	and	CCONJ
gujaf-142	73	44	the	the	DET
gujaf-142	73	45	world	world	PROPN
gujaf-142	73	46	bank	bank	PROPN
gujaf-142	73	47	economic	economic	ADJ
gujaf-142	73	48	indicators	indicator	NOUN
gujaf-142	73	49	websites	website	NOUN
gujaf-142	73	50	.	.	PUNCT
gujaf-142	74	1	rgdp	rgdp	PROPN
gujaf-142	74	2	was	be	AUX
gujaf-142	74	3	proxied	proxie	VERB
gujaf-142	74	4	for	for	ADP
gujaf-142	74	5	economic	economic	ADJ
gujaf-142	74	6	growth	growth	NOUN
gujaf-142	74	7	,	,	PUNCT
gujaf-142	74	8	indirect	indirect	ADJ
gujaf-142	74	9	taxes	taxis	NOUN
gujaf-142	74	10	were	be	AUX
gujaf-142	74	11	proxied	proxie	VERB
gujaf-142	74	12	by	by	ADP
gujaf-142	74	13	vat	vat	NOUN
gujaf-142	74	14	and	and	CCONJ
gujaf-142	74	15	ced	ce	VERB
gujaf-142	74	16	,	,	PUNCT
gujaf-142	74	17	while	while	SCONJ
gujaf-142	74	18	interest	interest	NOUN
gujaf-142	74	19	rate	rate	NOUN
gujaf-142	74	20	(	(	PUNCT
gujaf-142	74	21	int	int	NOUN
gujaf-142	74	22	)	)	PUNCT
gujaf-142	74	23	and	and	CCONJ
gujaf-142	74	24	exchange	exchange	NOUN
gujaf-142	74	25	rate	rate	NOUN
gujaf-142	74	26	(	(	PUNCT
gujaf-142	74	27	er	er	INTJ
gujaf-142	74	28	)	)	PUNCT
gujaf-142	74	29	were	be	AUX
gujaf-142	74	30	served	serve	VERB
gujaf-142	74	31	as	as	ADP
gujaf-142	74	32	the	the	DET
gujaf-142	74	33	control	control	NOUN
gujaf-142	74	34	variable	variable	NOUN
gujaf-142	74	35	in	in	ADP
gujaf-142	74	36	determining	determine	VERB
gujaf-142	74	37	nigerian	nigerian	ADJ
gujaf-142	74	38	economic	economic	ADJ
gujaf-142	74	39	growth	growth	NOUN
gujaf-142	74	40	.	.	PUNCT
gujaf-142	75	1	augmented	augment	VERB
gujaf-142	75	2	dickey	dickey	PROPN
gujaf-142	75	3	fuller	full	ADJ
gujaf-142	75	4	(	(	PUNCT
gujaf-142	75	5	adf	adf	NOUN
gujaf-142	75	6	)	)	PUNCT
gujaf-142	75	7	was	be	AUX
gujaf-142	75	8	employed	employ	VERB
gujaf-142	75	9	through	through	ADP
gujaf-142	75	10	unit	unit	NOUN
gujaf-142	75	11	root	root	PROPN
gujaf-142	75	12	test	test	NOUN
gujaf-142	75	13	to	to	PART
gujaf-142	75	14	check	check	VERB
gujaf-142	75	15	the	the	DET
gujaf-142	75	16	data	datum	NOUN
gujaf-142	75	17	's	's	PART
gujaf-142	75	18	order	order	NOUN
gujaf-142	75	19	of	of	ADP
gujaf-142	75	20	stationarity	stationarity	NOUN
gujaf-142	75	21	.	.	PUNCT
gujaf-142	76	1	finally	finally	ADV
gujaf-142	76	2	,	,	PUNCT
gujaf-142	76	3	autoregressive	autoregressive	ADJ
gujaf-142	76	4	distributed	distribute	VERB
gujaf-142	76	5	lag	lag	NOUN
gujaf-142	76	6	(	(	PUNCT
gujaf-142	76	7	ardl	ardl	NOUN
gujaf-142	76	8	)	)	PUNCT
gujaf-142	76	9	model	model	NOUN
gujaf-142	76	10	to	to	PART
gujaf-142	76	11	investigate	investigate	VERB
gujaf-142	76	12	the	the	DET
gujaf-142	76	13	dynamic	dynamic	ADJ
gujaf-142	76	14	effect	effect	NOUN
gujaf-142	76	15	of	of	ADP
gujaf-142	76	16	indirect	indirect	ADJ
gujaf-142	76	17	taxes	taxis	NOUN
gujaf-142	76	18	(	(	PUNCT
gujaf-142	76	19	vat	vat	NOUN
gujaf-142	76	20	and	and	CCONJ
gujaf-142	76	21	ced	ce	VERB
gujaf-142	76	22	)	)	PUNCT
gujaf-142	76	23	,	,	PUNCT
gujaf-142	76	24	int	int	NOUN
gujaf-142	76	25	and	and	CCONJ
gujaf-142	76	26	er	er	INTJ
gujaf-142	76	27	on	on	ADP
gujaf-142	76	28	economic	economic	ADJ
gujaf-142	76	29	growth	growth	NOUN
gujaf-142	76	30	.	.	PUNCT
gujaf-142	77	1	the	the	DET
gujaf-142	77	2	ardl	ardl	NOUN
gujaf-142	77	3	model	model	NOUN
gujaf-142	77	4	was	be	AUX
gujaf-142	77	5	appropriate	appropriate	ADJ
gujaf-142	77	6	for	for	ADP
gujaf-142	77	7	mixed	mixed	ADJ
gujaf-142	77	8	order	order	NOUN
gujaf-142	77	9	of	of	ADP
gujaf-142	77	10	integration	integration	NOUN
gujaf-142	77	11	,	,	PUNCT
gujaf-142	77	12	therefore	therefore	ADV
gujaf-142	77	13	capable	capable	ADJ
gujaf-142	77	14	to	to	PART
gujaf-142	77	15	establish	establish	VERB
gujaf-142	77	16	the	the	DET
gujaf-142	77	17	dynamic	dynamic	ADJ
gujaf-142	77	18	effect	effect	NOUN
gujaf-142	77	19	of	of	ADP
gujaf-142	77	20	vat	vat	NOUN
gujaf-142	77	21	ced	ce	VERB
gujaf-142	77	22	real	real	ADJ
gujaf-142	77	23	gross	gross	ADJ
gujaf-142	77	24	domestic	domestic	ADJ
gujaf-142	77	25	product	product	NOUN
gujaf-142	77	26	(	(	PUNCT
gujaf-142	77	27	rgdp	rgdp	NOUN
gujaf-142	77	28	)	)	PUNCT
gujaf-142	77	29	exchange	exchange	NOUN
gujaf-142	77	30	rate	rate	NOUN
gujaf-142	77	31	(	(	PUNCT
gujaf-142	77	32	exr	exr	PROPN
gujaf-142	77	33	)	)	PUNCT
gujaf-142	77	34	interest	interest	NOUN
gujaf-142	77	35	rate	rate	NOUN
gujaf-142	77	36	(	(	PUNCT
gujaf-142	77	37	int	int	NOUN
gujaf-142	77	38	)	)	PUNCT
gujaf-142	77	39	indirect	indirect	ADJ
gujaf-142	77	40	taxes	taxis	NOUN
gujaf-142	77	41	economic	economic	ADJ
gujaf-142	77	42	growth	growth	NOUN
gujaf-142	77	43	7	7	NUM
gujaf-142	77	44	short	short	ADJ
gujaf-142	77	45	-	-	PUNCT
gujaf-142	77	46	run	run	NOUN
gujaf-142	77	47	and	and	CCONJ
gujaf-142	77	48	long	long	ADV
gujaf-142	77	49	-	-	PUNCT
gujaf-142	77	50	run	run	NOUN
gujaf-142	77	51	among	among	ADP
gujaf-142	77	52	study	study	NOUN
gujaf-142	77	53	variables	variable	NOUN
gujaf-142	77	54	.	.	PUNCT
gujaf-142	78	1	also	also	ADV
gujaf-142	78	2	,	,	PUNCT
gujaf-142	78	3	the	the	DET
gujaf-142	78	4	ardl	ardl	NOUN
gujaf-142	78	5	was	be	AUX
gujaf-142	78	6	suitable	suitable	ADJ
gujaf-142	78	7	for	for	ADP
gujaf-142	78	8	this	this	DET
gujaf-142	78	9	study	study	NOUN
gujaf-142	78	10	,	,	PUNCT
gujaf-142	78	11	since	since	SCONJ
gujaf-142	78	12	the	the	DET
gujaf-142	78	13	period	period	NOUN
gujaf-142	78	14	for	for	ADP
gujaf-142	78	15	this	this	DET
gujaf-142	78	16	study	study	NOUN
gujaf-142	78	17	is	be	AUX
gujaf-142	78	18	small	small	ADJ
gujaf-142	78	19	(	(	PUNCT
gujaf-142	78	20	shrestha	shrestha	PROPN
gujaf-142	78	21	&	&	CCONJ
gujaf-142	78	22	bhatta	bhatta	PROPN
gujaf-142	78	23	,	,	PUNCT
gujaf-142	78	24	2018	2018	NUM
gujaf-142	78	25	)	)	PUNCT
gujaf-142	78	26	.	.	PUNCT
gujaf-142	79	1	the	the	DET
gujaf-142	79	2	study	study	NOUN
gujaf-142	79	3	adapted	adapt	VERB
gujaf-142	79	4	the	the	DET
gujaf-142	79	5	model	model	NOUN
gujaf-142	79	6	of	of	ADP
gujaf-142	79	7	abomaye	abomaye	NOUN
gujaf-142	79	8	,	,	PUNCT
gujaf-142	79	9	williams	williams	PROPN
gujaf-142	79	10	,	,	PUNCT
gujaf-142	79	11	michael	michael	PROPN
gujaf-142	79	12	,	,	PUNCT
gujaf-142	79	13	and	and	CCONJ
gujaf-142	79	14	friday	friday	PROPN
gujaf-142	79	15	(	(	PUNCT
gujaf-142	79	16	2018	2018	NUM
gujaf-142	79	17	)	)	PUNCT
gujaf-142	79	18	to	to	PART
gujaf-142	79	19	depict	depict	VERB
gujaf-142	79	20	the	the	DET
gujaf-142	79	21	link	link	NOUN
gujaf-142	79	22	between	between	ADP
gujaf-142	79	23	indirect	indirect	ADJ
gujaf-142	79	24	taxes	taxis	NOUN
gujaf-142	79	25	on	on	ADP
gujaf-142	79	26	economic	economic	ADJ
gujaf-142	79	27	growth	growth	NOUN
gujaf-142	79	28	.	.	PUNCT
gujaf-142	80	1	the	the	DET
gujaf-142	80	2	model	model	NOUN
gujaf-142	80	3	of	of	ADP
gujaf-142	80	4	abomaye	abomaye	NOUN
gujaf-142	80	5	et	et	PROPN
gujaf-142	80	6	al	al	PROPN
gujaf-142	80	7	.	.	PROPN
gujaf-142	81	1	(	(	PUNCT
gujaf-142	81	2	2018	2018	NUM
gujaf-142	81	3	)	)	PUNCT
gujaf-142	81	4	was	be	AUX
gujaf-142	81	5	stated	state	VERB
gujaf-142	81	6	below	below	ADV
gujaf-142	81	7	.	.	PUNCT
gujaf-142	82	1	rgdp	rgdp	NOUN
gujaf-142	82	2	=	=	SYM
gujaf-142	82	3	β0	β0	PROPN
gujaf-142	82	4	+	+	CCONJ
gujaf-142	82	5	β1ppt+	β1ppt+	NOUN
gujaf-142	82	6	β2cit	β2cit	ADJ
gujaf-142	82	7	+	+	CCONJ
gujaf-142	82	8	β3lced	β3lced	ADJ
gujaf-142	82	9	+	+	CCONJ
gujaf-142	82	10	εi	εi	VERB
gujaf-142	82	11	---------------------------------eqn	---------------------------------eqn	PROPN
gujaf-142	82	12	1	1	NUM
gujaf-142	82	13	where	where	SCONJ
gujaf-142	82	14	,	,	PUNCT
gujaf-142	82	15	gdp	gdp	NOUN
gujaf-142	82	16	=	=	PUNCT
gujaf-142	82	17	gross	gross	ADJ
gujaf-142	82	18	domestic	domestic	ADJ
gujaf-142	82	19	product	product	NOUN
gujaf-142	82	20	;	;	PUNCT
gujaf-142	82	21	ppt	ppt	NOUN
gujaf-142	82	22	=	=	PUNCT
gujaf-142	82	23	petroleum	petroleum	NOUN
gujaf-142	82	24	profit	profit	NOUN
gujaf-142	82	25	tax	tax	NOUN
gujaf-142	82	26	;	;	PUNCT
gujaf-142	82	27	cit	cit	PROPN
gujaf-142	82	28	=	=	PROPN
gujaf-142	82	29	company	company	NOUN
gujaf-142	82	30	income	income	NOUN
gujaf-142	82	31	tax	tax	NOUN
gujaf-142	82	32	;	;	PUNCT
gujaf-142	82	33	ced	ced	PROPN
gujaf-142	82	34	=	=	PUNCT
gujaf-142	82	35	customs	custom	NOUN
gujaf-142	82	36	and	and	CCONJ
gujaf-142	82	37	excise	excise	NOUN
gujaf-142	82	38	duties	duty	NOUN
gujaf-142	82	39	.	.	PUNCT
gujaf-142	83	1	from	from	ADP
gujaf-142	83	2	abomaye	abomaye	ADP
gujaf-142	83	3	et	et	PROPN
gujaf-142	83	4	al	al	PROPN
gujaf-142	83	5	.	.	PROPN
gujaf-142	84	1	(	(	PUNCT
gujaf-142	84	2	2018	2018	NUM
gujaf-142	84	3	)	)	PUNCT
gujaf-142	84	4	model	model	NOUN
gujaf-142	84	5	,	,	PUNCT
gujaf-142	84	6	petroleum	petroleum	NOUN
gujaf-142	84	7	profit	profit	NOUN
gujaf-142	84	8	tax	tax	NOUN
gujaf-142	84	9	,	,	PUNCT
gujaf-142	84	10	and	and	CCONJ
gujaf-142	84	11	company	company	NOUN
gujaf-142	84	12	income	income	NOUN
gujaf-142	84	13	tax	tax	NOUN
gujaf-142	84	14	were	be	AUX
gujaf-142	84	15	removed	remove	VERB
gujaf-142	84	16	because	because	SCONJ
gujaf-142	84	17	both	both	PRON
gujaf-142	84	18	they	they	PRON
gujaf-142	84	19	do	do	AUX
gujaf-142	84	20	not	not	PART
gujaf-142	84	21	belong	belong	VERB
gujaf-142	84	22	to	to	ADP
gujaf-142	84	23	the	the	DET
gujaf-142	84	24	indirect	indirect	ADJ
gujaf-142	84	25	tax	tax	NOUN
gujaf-142	84	26	classification	classification	NOUN
gujaf-142	84	27	.	.	PUNCT
gujaf-142	85	1	this	this	DET
gujaf-142	85	2	study	study	NOUN
gujaf-142	85	3	modified	modify	VERB
gujaf-142	85	4	abomaye	abomaye	NOUN
gujaf-142	85	5	et	et	PROPN
gujaf-142	85	6	al	al	PROPN
gujaf-142	85	7	.	.	PROPN
gujaf-142	86	1	(	(	PUNCT
gujaf-142	86	2	2018	2018	NUM
gujaf-142	86	3	)	)	PUNCT
gujaf-142	86	4	model	model	NOUN
gujaf-142	86	5	by	by	ADP
gujaf-142	86	6	including	include	VERB
gujaf-142	86	7	vat	vat	NOUN
gujaf-142	86	8	as	as	ADP
gujaf-142	86	9	one	one	NUM
gujaf-142	86	10	of	of	ADP
gujaf-142	86	11	the	the	DET
gujaf-142	86	12	major	major	ADJ
gujaf-142	86	13	classifications	classification	NOUN
gujaf-142	86	14	of	of	ADP
gujaf-142	86	15	indirect	indirect	ADJ
gujaf-142	86	16	tax	tax	NOUN
gujaf-142	86	17	as	as	ADV
gujaf-142	86	18	well	well	ADV
gujaf-142	86	19	as	as	ADP
gujaf-142	86	20	employed	employ	VERB
gujaf-142	86	21	interest	interest	NOUN
gujaf-142	86	22	rate	rate	NOUN
gujaf-142	86	23	and	and	CCONJ
gujaf-142	86	24	exchange	exchange	NOUN
gujaf-142	86	25	rate	rate	NOUN
gujaf-142	86	26	as	as	ADP
gujaf-142	86	27	control	control	NOUN
gujaf-142	86	28	variables	variable	NOUN
gujaf-142	86	29	since	since	SCONJ
gujaf-142	86	30	both	both	PRON
gujaf-142	86	31	interest	interest	NOUN
gujaf-142	86	32	rate	rate	NOUN
gujaf-142	86	33	and	and	CCONJ
gujaf-142	86	34	exchange	exchange	NOUN
gujaf-142	86	35	rate	rate	NOUN
gujaf-142	86	36	affect	affect	VERB
gujaf-142	86	37	nigeria	nigeria	PROPN
gujaf-142	86	38	economic	economic	ADJ
gujaf-142	86	39	growth	growth	NOUN
gujaf-142	86	40	(	(	PUNCT
gujaf-142	86	41	imf	imf	PROPN
gujaf-142	86	42	,	,	PUNCT
gujaf-142	86	43	2020	2020	NUM
gujaf-142	86	44	)	)	PUNCT
gujaf-142	86	45	.	.	PUNCT
gujaf-142	87	1	the	the	DET
gujaf-142	87	2	adapted	adapt	VERB
gujaf-142	87	3	model	model	NOUN
gujaf-142	87	4	and	and	CCONJ
gujaf-142	87	5	ardl	ardl	NOUN
gujaf-142	87	6	model	model	NOUN
gujaf-142	87	7	were	be	AUX
gujaf-142	87	8	shown	show	VERB
gujaf-142	87	9	in	in	ADP
gujaf-142	87	10	equation	equation	NOUN
gujaf-142	87	11	one	one	NUM
gujaf-142	87	12	and	and	CCONJ
gujaf-142	87	13	two	two	NUM
gujaf-142	87	14	.	.	PUNCT
gujaf-142	88	1	the	the	DET
gujaf-142	88	2	aggregate	aggregate	ADJ
gujaf-142	88	3	model	model	NOUN
gujaf-142	88	4	for	for	ADP
gujaf-142	88	5	equation	equation	NOUN
gujaf-142	88	6	one	one	NUM
gujaf-142	88	7	and	and	CCONJ
gujaf-142	88	8	two	two	NUM
gujaf-142	88	9	shown	show	VERB
gujaf-142	88	10	in	in	ADP
gujaf-142	88	11	equation	equation	NOUN
gujaf-142	88	12	three	three	NUM
gujaf-142	88	13	(	(	PUNCT
gujaf-142	88	14	3	3	NUM
gujaf-142	88	15	)	)	PUNCT
gujaf-142	88	16	below	below	ADV
gujaf-142	88	17	.	.	PUNCT
gujaf-142	89	1	rgdp	rgdp	NOUN
gujaf-142	89	2	=	=	SYM
gujaf-142	89	3	β0	β0	PROPN
gujaf-142	90	1	+	+	CCONJ
gujaf-142	90	2	β1vat+	β1vat+	PROPN
gujaf-142	90	3	β2ced	β2ced	PROPN
gujaf-142	91	1	+	+	CCONJ
gujaf-142	91	2	εi	εi	VERB
gujaf-142	91	3	-----------------eqn	-----------------eqn	PROPN
gujaf-142	91	4	1	1	NUM
gujaf-142	91	5	for	for	ADP
gujaf-142	91	6	hypothesis	hypothesis	NOUN
gujaf-142	91	7	one	one	NUM
gujaf-142	91	8	rgdp	rgdp	NOUN
gujaf-142	91	9	=	=	PROPN
gujaf-142	91	10	β0	β0	PROPN
gujaf-142	92	1	+	+	CCONJ
gujaf-142	92	2	β1vat+	β1vat+	PROPN
gujaf-142	92	3	β2ced	β2ced	PROPN
gujaf-142	93	1	+	+	CCONJ
gujaf-142	93	2	β3int	β3int	PUNCT
gujaf-142	94	1	+	+	CCONJ
gujaf-142	94	2	β4exr+	β4exr+	NUM
gujaf-142	94	3	εi	εi	INTJ
gujaf-142	94	4	----eqn	----eqn	PROPN
gujaf-142	94	5	2	2	NUM
gujaf-142	94	6	for	for	ADP
gujaf-142	94	7	hypothesis	hypothesis	NOUN
gujaf-142	94	8	two	two	NUM
gujaf-142	94	9	4	4	NUM
gujaf-142	94	10	.	.	PUNCT
gujaf-142	94	11	results	result	NOUN
gujaf-142	94	12	and	and	CCONJ
gujaf-142	94	13	discussions	discussion	NOUN
gujaf-142	94	14	the	the	DET
gujaf-142	94	15	preliminary	preliminary	ADJ
gujaf-142	94	16	statistics	statistic	NOUN
gujaf-142	94	17	results	result	NOUN
gujaf-142	94	18	were	be	AUX
gujaf-142	94	19	depicted	depict	VERB
gujaf-142	94	20	in	in	ADP
gujaf-142	94	21	table	table	NOUN
gujaf-142	94	22	1	1	NUM
gujaf-142	94	23	.	.	PUNCT
gujaf-142	94	24	table	table	NOUN
gujaf-142	94	25	1	1	NUM
gujaf-142	94	26	:	:	PUNCT
gujaf-142	94	27	preliminary	preliminary	ADJ
gujaf-142	94	28	statistics	statistic	NOUN
gujaf-142	94	29	statistics	statistic	NOUN
gujaf-142	94	30	mean	mean	VERB
gujaf-142	94	31	max	max	PROPN
gujaf-142	94	32	min	min	PROPN
gujaf-142	94	33	s	s	PROPN
gujaf-142	94	34	/	/	SYM
gujaf-142	94	35	d	d	NOUN
gujaf-142	94	36	skew	skew	NOUN
gujaf-142	94	37	kurt	kurt	PROPN
gujaf-142	94	38	jarquebera	jarquebera	PROPN
gujaf-142	94	39	(	(	PUNCT
gujaf-142	94	40	jb	jb	PROPN
gujaf-142	94	41	)	)	PUNCT
gujaf-142	94	42	prob	prob	PROPN
gujaf-142	94	43	rgdp	rgdp	VERB
gujaf-142	94	44	371.35	371.35	NUM
gujaf-142	94	45	577.14	577.14	NUM
gujaf-142	94	46	223.74	223.74	NUM
gujaf-142	94	47	74.36	74.36	NUM
gujaf-142	94	48	0.29	0.29	NUM
gujaf-142	94	49	2.89	2.89	NUM
gujaf-142	94	50	1.73	1.73	NUM
gujaf-142	94	51	0.042	0.042	NUM
gujaf-142	94	52	vat	vat	NOUN
gujaf-142	94	53	218.74	218.74	NUM
gujaf-142	94	54	494.70	494.70	NUM
gujaf-142	94	55	118.69	118.69	NUM
gujaf-142	94	56	99.42	99.42	NUM
gujaf-142	94	57	1.15	1.15	NUM
gujaf-142	94	58	2.94	2.94	NUM
gujaf-142	94	59	28.56	28.56	NUM
gujaf-142	94	60	0.000	0.000	NUM
gujaf-142	94	61	ced	ce	VERB
gujaf-142	94	62	11.91	11.91	NUM
gujaf-142	94	63	18.72	18.72	NUM
gujaf-142	94	64	7.71	7.71	NUM
gujaf-142	94	65	3.05	3.05	NUM
gujaf-142	94	66	0.39	0.39	NUM
gujaf-142	94	67	2.16	2.16	NUM
gujaf-142	94	68	7.03	7.03	NUM
gujaf-142	94	69	0.030	0.030	NUM
gujaf-142	94	70	int	int	NOUN
gujaf-142	94	71	38704.7	38704.7	NUM
gujaf-142	94	72	62081.9	62081.9	NUM
gujaf-142	94	73	23689.9	23689.9	NUM
gujaf-142	94	74	9125.7	9125.7	NUM
gujaf-142	94	75	0.68	0.68	NUM
gujaf-142	94	76	2.94	2.94	NUM
gujaf-142	94	77	10.05	10.05	NUM
gujaf-142	94	78	0.007	0.007	NUM
gujaf-142	94	79	exr	exr	PROPN
gujaf-142	94	80	11.01	11.01	NUM
gujaf-142	94	81	14.0	14.0	NUM
gujaf-142	94	82	6.0	6.0	NUM
gujaf-142	94	83	2.68	2.68	NUM
gujaf-142	94	84	-0.74	-0.74	NUM
gujaf-142	94	85	2.29	2.29	NUM
gujaf-142	94	86	14.58	14.58	NUM
gujaf-142	94	87	0.000	0.000	NUM
gujaf-142	94	88	source	source	NOUN
gujaf-142	94	89	:	:	PUNCT
gujaf-142	94	90	authors	author	NOUN
gujaf-142	94	91	’	'	PUNCT
gujaf-142	94	92	computations	computation	NOUN
gujaf-142	94	93	(	(	PUNCT
gujaf-142	94	94	2022	2022	NUM
gujaf-142	94	95	)	)	PUNCT
gujaf-142	94	96	the	the	DET
gujaf-142	94	97	rgdp	rgdp	NOUN
gujaf-142	94	98	has	have	VERB
gujaf-142	94	99	yearly	yearly	ADJ
gujaf-142	94	100	average	average	NOUN
gujaf-142	94	101	of	of	ADP
gujaf-142	94	102	371.35	371.35	NUM
gujaf-142	94	103	,	,	PUNCT
gujaf-142	94	104	while	while	SCONJ
gujaf-142	94	105	the	the	DET
gujaf-142	94	106	standard	standard	ADJ
gujaf-142	94	107	deviation	deviation	NOUN
gujaf-142	94	108	stood	stand	VERB
gujaf-142	94	109	at	at	ADP
gujaf-142	94	110	74.36	74.36	NUM
gujaf-142	94	111	,	,	PUNCT
gujaf-142	94	112	indicating	indicate	VERB
gujaf-142	94	113	a	a	DET
gujaf-142	94	114	minimal	minimal	ADJ
gujaf-142	94	115	spread	spread	NOUN
gujaf-142	94	116	over	over	ADP
gujaf-142	94	117	the	the	DET
gujaf-142	94	118	period	period	NOUN
gujaf-142	94	119	.	.	PUNCT
gujaf-142	95	1	the	the	DET
gujaf-142	95	2	maximum	maximum	ADJ
gujaf-142	95	3	rgdp	rgdp	NOUN
gujaf-142	95	4	in	in	ADP
gujaf-142	95	5	a	a	DET
gujaf-142	95	6	year	year	NOUN
gujaf-142	95	7	is	be	AUX
gujaf-142	95	8	577.14	577.14	NUM
gujaf-142	95	9	and	and	CCONJ
gujaf-142	95	10	the	the	DET
gujaf-142	95	11	minimum	minimum	ADJ
gujaf-142	95	12	rgdp	rgdp	NOUN
gujaf-142	95	13	is	be	AUX
gujaf-142	95	14	223.74	223.74	NUM
gujaf-142	95	15	.	.	PUNCT
gujaf-142	96	1	the	the	DET
gujaf-142	96	2	skewness	skewness	NOUN
gujaf-142	96	3	and	and	CCONJ
gujaf-142	96	4	kurtosis	kurtosis	VERB
gujaf-142	96	5	values	value	NOUN
gujaf-142	96	6	are	be	AUX
gujaf-142	96	7	low	low	ADJ
gujaf-142	96	8	,	,	PUNCT
gujaf-142	96	9	and	and	CCONJ
gujaf-142	96	10	this	this	PRON
gujaf-142	96	11	indicates	indicate	VERB
gujaf-142	96	12	that	that	SCONJ
gujaf-142	96	13	the	the	DET
gujaf-142	96	14	data	data	NOUN
gujaf-142	96	15	is	be	AUX
gujaf-142	96	16	not	not	PART
gujaf-142	96	17	skewed	skewed	ADJ
gujaf-142	96	18	and	and	CCONJ
gujaf-142	96	19	likely	likely	ADJ
gujaf-142	96	20	to	to	PART
gujaf-142	96	21	be	be	AUX
gujaf-142	96	22	normal	normal	ADJ
gujaf-142	96	23	.	.	PUNCT
gujaf-142	97	1	jarquebera	jarquebera	NOUN
gujaf-142	97	2	(	(	PUNCT
gujaf-142	97	3	j	j	PROPN
gujaf-142	97	4	-	-	PUNCT
gujaf-142	97	5	b	b	NOUN
gujaf-142	97	6	)	)	PUNCT
gujaf-142	97	7	statistic	statistic	NOUN
gujaf-142	97	8	further	far	ADV
gujaf-142	97	9	showed	show	VERB
gujaf-142	97	10	that	that	SCONJ
gujaf-142	97	11	the	the	DET
gujaf-142	97	12	data	data	NOUN
gujaf-142	97	13	is	be	AUX
gujaf-142	97	14	not	not	PART
gujaf-142	97	15	normally	normally	ADV
gujaf-142	97	16	distributed	distribute	VERB
gujaf-142	97	17	with	with	ADP
gujaf-142	97	18	its	its	PRON
gujaf-142	97	19	significant	significant	ADJ
gujaf-142	97	20	value	value	NOUN
gujaf-142	97	21	of	of	ADP
gujaf-142	97	22	1.73	1.73	NUM
gujaf-142	97	23	and	and	CCONJ
gujaf-142	97	24	p	p	NOUN
gujaf-142	97	25	-	-	PUNCT
gujaf-142	97	26	value	value	NOUN
gujaf-142	97	27	of	of	ADP
gujaf-142	97	28	0.042	0.042	NUM
gujaf-142	97	29	,	,	PUNCT
gujaf-142	97	30	indicating	indicate	VERB
gujaf-142	97	31	a	a	DET
gujaf-142	97	32	rejection	rejection	NOUN
gujaf-142	97	33	of	of	ADP
gujaf-142	97	34	null	null	ADJ
gujaf-142	97	35	hypothesis	hypothesis	NOUN
gujaf-142	97	36	of	of	ADP
gujaf-142	97	37	normality	normality	NOUN
gujaf-142	97	38	.	.	PUNCT
gujaf-142	98	1	mean	mean	ADJ
gujaf-142	98	2	value	value	NOUN
gujaf-142	98	3	of	of	ADP
gujaf-142	98	4	vat	vat	NOUN
gujaf-142	98	5	and	and	CCONJ
gujaf-142	98	6	ced	ce	VERB
gujaf-142	98	7	were	be	AUX
gujaf-142	98	8	₦	₦	PROPN
gujaf-142	98	9	218.74	218.74	NUM
gujaf-142	98	10	billion	billion	NUM
gujaf-142	98	11	and	and	CCONJ
gujaf-142	98	12	8	8	NUM
gujaf-142	98	13	₦	₦	ADP
gujaf-142	98	14	11.91	11.91	NUM
gujaf-142	98	15	billion	billion	NUM
gujaf-142	98	16	,	,	PUNCT
gujaf-142	98	17	while	while	SCONJ
gujaf-142	98	18	the	the	DET
gujaf-142	98	19	maximum	maximum	ADJ
gujaf-142	98	20	vat	vat	NOUN
gujaf-142	98	21	and	and	CCONJ
gujaf-142	98	22	ced	ce	VERB
gujaf-142	98	23	experienced	experience	VERB
gujaf-142	98	24	in	in	ADP
gujaf-142	98	25	a	a	DET
gujaf-142	98	26	year	year	NOUN
gujaf-142	98	27	were	be	AUX
gujaf-142	98	28	₦	₦	ADV
gujaf-142	98	29	494.70	494.70	NUM
gujaf-142	98	30	billion	billion	NUM
gujaf-142	98	31	and	and	CCONJ
gujaf-142	98	32	₦	₦	ADP
gujaf-142	98	33	18.72	18.72	NUM
gujaf-142	98	34	billion	billion	NUM
gujaf-142	98	35	and	and	CCONJ
gujaf-142	98	36	minimum	minimum	ADJ
gujaf-142	98	37	vat	vat	NOUN
gujaf-142	98	38	and	and	CCONJ
gujaf-142	98	39	ced	ce	VERB
gujaf-142	98	40	were	be	AUX
gujaf-142	98	41	₦	₦	ADV
gujaf-142	98	42	118.69	118.69	NUM
gujaf-142	98	43	billion	billion	NUM
gujaf-142	98	44	and	and	CCONJ
gujaf-142	98	45	₦	₦	ADP
gujaf-142	98	46	7.71	7.71	NUM
gujaf-142	98	47	billion	billion	NUM
gujaf-142	98	48	,	,	PUNCT
gujaf-142	98	49	with	with	ADP
gujaf-142	98	50	standard	standard	ADJ
gujaf-142	98	51	deviation	deviation	NOUN
gujaf-142	98	52	of	of	ADP
gujaf-142	98	53	99.42	99.42	NUM
gujaf-142	98	54	and	and	CCONJ
gujaf-142	98	55	3.05	3.05	NUM
gujaf-142	98	56	.	.	PUNCT
gujaf-142	99	1	the	the	DET
gujaf-142	99	2	skewness	skewness	NOUN
gujaf-142	99	3	and	and	CCONJ
gujaf-142	99	4	kurtosis	kurtosis	VERB
gujaf-142	99	5	values	value	NOUN
gujaf-142	99	6	were	be	AUX
gujaf-142	99	7	indication	indication	NOUN
gujaf-142	99	8	that	that	SCONJ
gujaf-142	99	9	the	the	DET
gujaf-142	99	10	data	data	NOUN
gujaf-142	99	11	is	be	AUX
gujaf-142	99	12	skewed	skewed	ADJ
gujaf-142	99	13	and	and	CCONJ
gujaf-142	99	14	likely	likely	ADJ
gujaf-142	99	15	not	not	PART
gujaf-142	99	16	to	to	PART
gujaf-142	99	17	be	be	AUX
gujaf-142	99	18	normal	normal	ADJ
gujaf-142	99	19	.	.	PUNCT
gujaf-142	100	1	j	j	PROPN
gujaf-142	100	2	-	-	PUNCT
gujaf-142	100	3	b	b	PROPN
gujaf-142	100	4	statistic	statistic	NOUN
gujaf-142	100	5	shown	show	VERB
gujaf-142	100	6	that	that	SCONJ
gujaf-142	100	7	the	the	DET
gujaf-142	100	8	data	data	NOUN
gujaf-142	100	9	is	be	AUX
gujaf-142	100	10	not	not	PART
gujaf-142	100	11	normal	normal	ADJ
gujaf-142	100	12	with	with	ADP
gujaf-142	100	13	its	its	PRON
gujaf-142	100	14	value	value	NOUN
gujaf-142	100	15	of	of	ADP
gujaf-142	100	16	28.56	28.56	NUM
gujaf-142	100	17	and	and	CCONJ
gujaf-142	100	18	7.03	7.03	NUM
gujaf-142	100	19	and	and	CCONJ
gujaf-142	100	20	p	p	NOUN
gujaf-142	100	21	-	-	PUNCT
gujaf-142	100	22	value	value	NOUN
gujaf-142	100	23	of	of	ADP
gujaf-142	100	24	less	less	ADJ
gujaf-142	100	25	than	than	ADP
gujaf-142	100	26	5	5	NUM
gujaf-142	100	27	%	%	NOUN
gujaf-142	100	28	.	.	PUNCT
gujaf-142	101	1	also	also	ADV
gujaf-142	101	2	,	,	PUNCT
gujaf-142	101	3	minimum	minimum	ADJ
gujaf-142	101	4	value	value	NOUN
gujaf-142	101	5	of	of	ADP
gujaf-142	101	6	interest	interest	NOUN
gujaf-142	101	7	rate	rate	NOUN
gujaf-142	101	8	is	be	AUX
gujaf-142	101	9	7.71	7.71	NUM
gujaf-142	101	10	while	while	SCONJ
gujaf-142	101	11	the	the	DET
gujaf-142	101	12	maximum	maximum	ADJ
gujaf-142	101	13	value	value	NOUN
gujaf-142	101	14	is	be	AUX
gujaf-142	101	15	18.72	18.72	NUM
gujaf-142	101	16	with	with	ADP
gujaf-142	101	17	an	an	DET
gujaf-142	101	18	average	average	ADJ
gujaf-142	101	19	value	value	NOUN
gujaf-142	101	20	of	of	ADP
gujaf-142	101	21	11.91	11.91	NUM
gujaf-142	101	22	,	,	PUNCT
gujaf-142	101	23	which	which	PRON
gujaf-142	101	24	indicates	indicate	VERB
gujaf-142	101	25	wide	wide	ADJ
gujaf-142	101	26	range	range	NOUN
gujaf-142	101	27	of	of	ADP
gujaf-142	101	28	interest	interest	NOUN
gujaf-142	101	29	rate	rate	NOUN
gujaf-142	101	30	in	in	ADP
gujaf-142	101	31	nigeria	nigeria	PROPN
gujaf-142	101	32	.	.	PUNCT
gujaf-142	102	1	the	the	DET
gujaf-142	102	2	skewness	skewness	NOUN
gujaf-142	102	3	and	and	CCONJ
gujaf-142	102	4	kurtosis	kurtosis	VERB
gujaf-142	102	5	values	value	NOUN
gujaf-142	102	6	are	be	AUX
gujaf-142	102	7	indication	indication	NOUN
gujaf-142	102	8	that	that	SCONJ
gujaf-142	102	9	the	the	DET
gujaf-142	102	10	data	data	NOUN
gujaf-142	102	11	is	be	AUX
gujaf-142	102	12	skewed	skew	VERB
gujaf-142	102	13	and	and	CCONJ
gujaf-142	102	14	has	have	VERB
gujaf-142	102	15	tail	tail	NOUN
gujaf-142	102	16	and	and	CCONJ
gujaf-142	102	17	likely	likely	ADJ
gujaf-142	102	18	not	not	PART
gujaf-142	102	19	to	to	PART
gujaf-142	102	20	be	be	AUX
gujaf-142	102	21	normal	normal	ADJ
gujaf-142	102	22	.	.	PUNCT
gujaf-142	103	1	j	j	PROPN
gujaf-142	103	2	-	-	PUNCT
gujaf-142	103	3	b	b	PROPN
gujaf-142	103	4	statistic	statistic	NOUN
gujaf-142	103	5	shown	show	VERB
gujaf-142	103	6	no	no	DET
gujaf-142	103	7	normally	normally	ADV
gujaf-142	103	8	distribution	distribution	NOUN
gujaf-142	103	9	with	with	ADP
gujaf-142	103	10	its	its	PRON
gujaf-142	103	11	value	value	NOUN
gujaf-142	103	12	of	of	ADP
gujaf-142	103	13	7.03	7.03	NUM
gujaf-142	103	14	and	and	CCONJ
gujaf-142	103	15	p	p	NOUN
gujaf-142	103	16	-	-	PUNCT
gujaf-142	103	17	value	value	NOUN
gujaf-142	103	18	of	of	ADP
gujaf-142	103	19	0.030	0.030	NUM
gujaf-142	103	20	.	.	PUNCT
gujaf-142	104	1	result	result	PROPN
gujaf-142	104	2	further	far	ADV
gujaf-142	104	3	revealed	reveal	VERB
gujaf-142	104	4	that	that	SCONJ
gujaf-142	104	5	,	,	PUNCT
gujaf-142	104	6	exchange	exchange	NOUN
gujaf-142	104	7	rate	rate	NOUN
gujaf-142	104	8	is	be	AUX
gujaf-142	104	9	11.01	11.01	NUM
gujaf-142	104	10	while	while	SCONJ
gujaf-142	104	11	the	the	DET
gujaf-142	104	12	maximum	maximum	NOUN
gujaf-142	104	13	for	for	ADP
gujaf-142	104	14	a	a	DET
gujaf-142	104	15	month	month	NOUN
gujaf-142	104	16	is	be	AUX
gujaf-142	104	17	14	14	NUM
gujaf-142	104	18	and	and	CCONJ
gujaf-142	104	19	minimum	minimum	ADJ
gujaf-142	104	20	value	value	NOUN
gujaf-142	104	21	of	of	ADP
gujaf-142	104	22	6.0	6.0	NUM
gujaf-142	104	23	,	,	PUNCT
gujaf-142	104	24	this	this	PRON
gujaf-142	104	25	indicates	indicate	VERB
gujaf-142	104	26	high	high	ADJ
gujaf-142	104	27	disparity	disparity	NOUN
gujaf-142	104	28	in	in	ADP
gujaf-142	104	29	the	the	DET
gujaf-142	104	30	rate	rate	NOUN
gujaf-142	104	31	of	of	ADP
gujaf-142	104	32	interest	interest	NOUN
gujaf-142	104	33	in	in	ADP
gujaf-142	104	34	nigeria	nigeria	PROPN
gujaf-142	104	35	over	over	ADP
gujaf-142	104	36	the	the	DET
gujaf-142	104	37	period	period	NOUN
gujaf-142	104	38	of	of	ADP
gujaf-142	104	39	concern	concern	NOUN
gujaf-142	104	40	.	.	PUNCT
gujaf-142	105	1	standard	standard	ADJ
gujaf-142	105	2	deviation	deviation	NOUN
gujaf-142	105	3	for	for	ADP
gujaf-142	105	4	interest	interest	NOUN
gujaf-142	105	5	rate	rate	NOUN
gujaf-142	105	6	over	over	ADP
gujaf-142	105	7	the	the	DET
gujaf-142	105	8	period	period	NOUN
gujaf-142	105	9	stood	stand	VERB
gujaf-142	105	10	at	at	ADP
gujaf-142	105	11	2.68	2.68	NUM
gujaf-142	105	12	%	%	NOUN
gujaf-142	105	13	.	.	PUNCT
gujaf-142	106	1	the	the	DET
gujaf-142	106	2	skewness	skewness	NOUN
gujaf-142	106	3	and	and	CCONJ
gujaf-142	106	4	kurtosis	kurtosis	VERB
gujaf-142	106	5	values	value	NOUN
gujaf-142	106	6	of	of	ADP
gujaf-142	106	7	-0.74	-0.74	NUM
gujaf-142	106	8	and	and	CCONJ
gujaf-142	106	9	2.29	2.29	NUM
gujaf-142	106	10	are	be	AUX
gujaf-142	106	11	indications	indication	NOUN
gujaf-142	106	12	that	that	SCONJ
gujaf-142	106	13	the	the	DET
gujaf-142	106	14	data	data	NOUN
gujaf-142	106	15	is	be	AUX
gujaf-142	106	16	skewed	skewed	ADJ
gujaf-142	106	17	and	and	CCONJ
gujaf-142	106	18	likely	likely	ADJ
gujaf-142	106	19	not	not	PART
gujaf-142	106	20	to	to	PART
gujaf-142	106	21	be	be	AUX
gujaf-142	106	22	normal	normal	ADJ
gujaf-142	106	23	.	.	PUNCT
gujaf-142	107	1	j	j	PROPN
gujaf-142	107	2	-	-	PUNCT
gujaf-142	107	3	b	b	PROPN
gujaf-142	107	4	statistic	statistic	NOUN
gujaf-142	107	5	indicated	indicate	VERB
gujaf-142	107	6	that	that	SCONJ
gujaf-142	107	7	the	the	DET
gujaf-142	107	8	data	data	NOUN
gujaf-142	107	9	is	be	AUX
gujaf-142	107	10	not	not	PART
gujaf-142	107	11	normal	normal	ADJ
gujaf-142	107	12	with	with	ADP
gujaf-142	107	13	its	its	PRON
gujaf-142	107	14	value	value	NOUN
gujaf-142	107	15	of	of	ADP
gujaf-142	107	16	14.58	14.58	NUM
gujaf-142	107	17	and	and	CCONJ
gujaf-142	107	18	p	p	NOUN
gujaf-142	107	19	-	-	PUNCT
gujaf-142	107	20	value	value	NOUN
gujaf-142	107	21	of	of	ADP
gujaf-142	107	22	0.000	0.000	NUM
gujaf-142	107	23	.	.	PUNCT
gujaf-142	108	1	pairwise	pairwise	PROPN
gujaf-142	108	2	pearson	pearson	PROPN
gujaf-142	108	3	correlation	correlation	NOUN
gujaf-142	108	4	table	table	NOUN
gujaf-142	108	5	2	2	NUM
gujaf-142	108	6	below	below	ADP
gujaf-142	108	7	depicted	depicted	ADJ
gujaf-142	108	8	result	result	NOUN
gujaf-142	108	9	of	of	ADP
gujaf-142	108	10	pairwise	pairwise	NOUN
gujaf-142	108	11	correlation	correlation	NOUN
gujaf-142	108	12	analysis	analysis	NOUN
gujaf-142	108	13	to	to	PART
gujaf-142	108	14	check	check	VERB
gujaf-142	108	15	if	if	SCONJ
gujaf-142	108	16	no	no	DET
gujaf-142	108	17	relationships	relationship	NOUN
gujaf-142	108	18	among	among	ADP
gujaf-142	108	19	study	study	NOUN
gujaf-142	108	20	variables	variable	NOUN
gujaf-142	108	21	have	have	VERB
gujaf-142	108	22	correlation	correlation	NOUN
gujaf-142	108	23	coefficient	coefficient	NOUN
gujaf-142	108	24	up	up	ADP
gujaf-142	108	25	to	to	PART
gujaf-142	108	26	0.8	0.8	NUM
gujaf-142	108	27	,	,	PUNCT
gujaf-142	108	28	which	which	PRON
gujaf-142	108	29	is	be	AUX
gujaf-142	108	30	a	a	DET
gujaf-142	108	31	commonly	commonly	ADV
gujaf-142	108	32	used	use	VERB
gujaf-142	108	33	as	as	ADP
gujaf-142	108	34	benchmark	benchmark	NOUN
gujaf-142	108	35	to	to	PART
gujaf-142	108	36	detect	detect	VERB
gujaf-142	108	37	multi	multi	ADJ
gujaf-142	108	38	-	-	ADJ
gujaf-142	108	39	collinearity	collinearity	ADJ
gujaf-142	108	40	problem	problem	NOUN
gujaf-142	108	41	.	.	PUNCT
gujaf-142	109	1	table	table	NOUN
gujaf-142	109	2	2	2	NUM
gujaf-142	109	3	:	:	PUNCT
gujaf-142	109	4	pairwise	pairwise	NOUN
gujaf-142	109	5	correlation	correlation	NOUN
gujaf-142	109	6	matrix	matrix	NOUN
gujaf-142	109	7	rgdp	rgdp	NOUN
gujaf-142	109	8	vat	vat	NOUN
gujaf-142	109	9	ced	ce	VERB
gujaf-142	109	10	int	int	PROPN
gujaf-142	109	11	exr	exr	PROPN
gujaf-142	109	12	rgdp	rgdp	PROPN
gujaf-142	109	13	1.0	1.0	NUM
gujaf-142	109	14	vat	vat	NOUN
gujaf-142	109	15	-0.10	-0.10	NUM
gujaf-142	109	16	1.0	1.0	NUM
gujaf-142	109	17	ced	ce	VERB
gujaf-142	109	18	-0.18	-0.18	NUM
gujaf-142	109	19	0.64	0.64	NUM
gujaf-142	109	20	1.0	1.0	NUM
gujaf-142	109	21	int	int	NOUN
gujaf-142	109	22	0.62	0.62	NUM
gujaf-142	109	23	-0.39	-0.39	NOUN
gujaf-142	109	24	-0.29	-0.29	NUM
gujaf-142	109	25	1.0	1.0	NUM
gujaf-142	109	26	exr	exr	NOUN
gujaf-142	109	27	-0.04	-0.04	NUM
gujaf-142	109	28	0.63	0.63	NUM
gujaf-142	109	29	0.04	0.04	NUM
gujaf-142	109	30	-0.19	-0.19	NUM
gujaf-142	109	31	1.0	1.0	NUM
gujaf-142	109	32	source	source	NOUN
gujaf-142	109	33	:	:	PUNCT
gujaf-142	109	34	authors	author	NOUN
gujaf-142	109	35	’	'	PUNCT
gujaf-142	109	36	computation	computation	NOUN
gujaf-142	109	37	(	(	PUNCT
gujaf-142	109	38	2022	2022	NUM
gujaf-142	109	39	)	)	PUNCT
gujaf-142	109	40	all	all	DET
gujaf-142	109	41	the	the	DET
gujaf-142	109	42	correlation	correlation	NOUN
gujaf-142	109	43	coefficients	coefficient	NOUN
gujaf-142	109	44	in	in	ADP
gujaf-142	109	45	the	the	DET
gujaf-142	109	46	model	model	NOUN
gujaf-142	109	47	are	be	AUX
gujaf-142	109	48	considerably	considerably	ADV
gujaf-142	109	49	below	below	ADP
gujaf-142	109	50	0.8	0.8	NUM
gujaf-142	109	51	,	,	PUNCT
gujaf-142	109	52	indicating	indicate	VERB
gujaf-142	109	53	that	that	SCONJ
gujaf-142	109	54	there	there	PRON
gujaf-142	109	55	is	be	VERB
gujaf-142	109	56	no	no	DET
gujaf-142	109	57	serious	serious	ADJ
gujaf-142	109	58	multi	multi	NOUN
gujaf-142	109	59	-	-	NOUN
gujaf-142	109	60	collinearity	collinearity	NOUN
gujaf-142	109	61	in	in	ADP
gujaf-142	109	62	the	the	DET
gujaf-142	109	63	model	model	NOUN
gujaf-142	109	64	.	.	PUNCT
gujaf-142	110	1	table	table	NOUN
gujaf-142	110	2	3	3	NUM
gujaf-142	110	3	:	:	PUNCT
gujaf-142	110	4	augmented	augment	VERB
gujaf-142	110	5	dickey	dickey	NOUN
gujaf-142	110	6	-	-	PUNCT
gujaf-142	110	7	fuller	full	ADJ
gujaf-142	110	8	(	(	PUNCT
gujaf-142	110	9	adf	adf	NOUN
gujaf-142	110	10	)	)	PUNCT
gujaf-142	110	11	unit	unit	NOUN
gujaf-142	110	12	root	root	NOUN
gujaf-142	110	13	test	test	NOUN
gujaf-142	110	14	at	at	ADP
gujaf-142	110	15	level	level	NOUN
gujaf-142	110	16	at	at	ADP
gujaf-142	110	17	first	first	ADJ
gujaf-142	110	18	difference	difference	NOUN
gujaf-142	110	19	variables	variable	NOUN
gujaf-142	110	20	tstat	tstat	NOUN
gujaf-142	110	21	crit.v	crit.v	PROPN
gujaf-142	110	22	al	al	PROPN
gujaf-142	110	23	pval	pval	PROPN
gujaf-142	110	24	tstat	tstat	PROPN
gujaf-142	110	25	crit.v	crit.v	PROPN
gujaf-142	110	26	al	al	PROPN
gujaf-142	110	27	pval	pval	ADJ
gujaf-142	110	28	order	order	NOUN
gujaf-142	110	29	of	of	ADP
gujaf-142	110	30	integration	integration	NOUN
gujaf-142	110	31	9	9	NUM
gujaf-142	110	32	rgdp	rgdp	NOUN
gujaf-142	110	33	-4.12	-4.12	NUM
gujaf-142	110	34	-5.17	-5.17	NUM
gujaf-142	110	35	0.45	0.45	NUM
gujaf-142	110	36	10.04	10.04	NUM
gujaf-142	110	37	-6.18	-6.18	NUM
gujaf-142	110	38	0.00	0.00	NUM
gujaf-142	110	39	i(1	i(1	NOUN
gujaf-142	110	40	)	)	PUNCT
gujaf-142	110	41	vat	vat	NOUN
gujaf-142	110	42	-7.65	-7.65	NUM
gujaf-142	110	43	-5.17	-5.17	NUM
gujaf-142	110	44	0.17	0.17	NUM
gujaf-142	110	45	10.60	10.60	NUM
gujaf-142	110	46	-6.18	-6.18	NUM
gujaf-142	110	47	0.00	0.00	NUM
gujaf-142	110	48	i(0	i(0	PROPN
gujaf-142	110	49	)	)	PUNCT
gujaf-142	110	50	ced	ce	VERB
gujaf-142	110	51	-5.64	-5.64	NUM
gujaf-142	110	52	-5.17	-5.17	NUM
gujaf-142	110	53	0.01	0.01	NUM
gujaf-142	110	54	-9.56	-9.56	NUM
gujaf-142	110	55	-6.18	-6.18	NUM
gujaf-142	110	56	0.01	0.01	NUM
gujaf-142	110	57	i(0	i(0	PROPN
gujaf-142	110	58	)	)	PUNCT
gujaf-142	110	59	int	int	NOUN
gujaf-142	110	60	-3.46	-3.46	NUM
gujaf-142	110	61	-5.17	-5.17	NUM
gujaf-142	110	62	0.83	0.83	NUM
gujaf-142	110	63	-8.22	-8.22	NOUN
gujaf-142	110	64	-6.18	-6.18	NUM
gujaf-142	110	65	0.00	0.00	NUM
gujaf-142	110	66	i(1	i(1	NOUN
gujaf-142	110	67	)	)	PUNCT
gujaf-142	110	68	exr	exr	PROPN
gujaf-142	110	69	-3.99	-3.99	NOUN
gujaf-142	110	70	-5.17	-5.17	NUM
gujaf-142	110	71	0.53	0.53	NUM
gujaf-142	110	72	13.26	13.26	NUM
gujaf-142	110	73	-6.18	-6.18	NUM
gujaf-142	110	74	0.00	0.00	NUM
gujaf-142	110	75	i(1	i(1	PROPN
gujaf-142	110	76	)	)	PUNCT
gujaf-142	110	77	source	source	NOUN
gujaf-142	110	78	:	:	PUNCT
gujaf-142	110	79	authors	author	NOUN
gujaf-142	110	80	’	'	PUNCT
gujaf-142	110	81	computation	computation	NOUN
gujaf-142	110	82	(	(	PUNCT
gujaf-142	110	83	2022	2022	NUM
gujaf-142	110	84	)	)	PUNCT
gujaf-142	110	85	the	the	DET
gujaf-142	110	86	unit	unit	NOUN
gujaf-142	110	87	root	root	NOUN
gujaf-142	110	88	results	result	NOUN
gujaf-142	110	89	in	in	ADP
gujaf-142	110	90	table	table	NOUN
gujaf-142	110	91	3	3	NUM
gujaf-142	110	92	demonstrated	demonstrate	VERB
gujaf-142	110	93	that	that	SCONJ
gujaf-142	110	94	the	the	DET
gujaf-142	110	95	interest	interest	NOUN
gujaf-142	110	96	rate	rate	NOUN
gujaf-142	110	97	is	be	AUX
gujaf-142	110	98	stationary	stationary	ADJ
gujaf-142	110	99	at	at	ADP
gujaf-142	110	100	levels	level	NOUN
gujaf-142	110	101	(	(	PUNCT
gujaf-142	110	102	i.e.	i.e.	X
gujaf-142	110	103	,	,	PUNCT
gujaf-142	110	104	integrated	integrate	VERB
gujaf-142	110	105	-	-	PUNCT
gujaf-142	110	106	of	of	ADP
gujaf-142	110	107	-	-	PUNCT
gujaf-142	110	108	order	order	NOUN
gujaf-142	110	109	-	-	PUNCT
gujaf-142	110	110	zero	zero	NUM
gujaf-142	110	111	series	series	NOUN
gujaf-142	110	112	,	,	PUNCT
gujaf-142	110	113	i.e.	i.e.	X
gujaf-142	110	114	i(0	i(0	PROPN
gujaf-142	110	115	)	)	PUNCT
gujaf-142	110	116	series	series	NOUN
gujaf-142	110	117	)	)	PUNCT
gujaf-142	110	118	at	at	ADP
gujaf-142	110	119	a	a	DET
gujaf-142	110	120	5	5	NUM
gujaf-142	110	121	%	%	NOUN
gujaf-142	110	122	significant	significant	ADJ
gujaf-142	110	123	level	level	NOUN
gujaf-142	110	124	.	.	PUNCT
gujaf-142	111	1	all	all	DET
gujaf-142	111	2	other	other	ADJ
gujaf-142	111	3	variables	variable	NOUN
gujaf-142	111	4	,	,	PUNCT
gujaf-142	111	5	such	such	ADJ
gujaf-142	111	6	as	as	ADP
gujaf-142	111	7	rgdp	rgdp	NOUN
gujaf-142	111	8	,	,	PUNCT
gujaf-142	111	9	int	int	NOUN
gujaf-142	111	10	,	,	PUNCT
gujaf-142	111	11	and	and	CCONJ
gujaf-142	111	12	exr	exr	PROPN
gujaf-142	111	13	,	,	PUNCT
gujaf-142	111	14	are	be	AUX
gujaf-142	111	15	integrated	integrate	VERB
gujaf-142	111	16	-	-	PUNCT
gujaf-142	111	17	of	of	ADP
gujaf-142	111	18	-	-	PUNCT
gujaf-142	111	19	order	order	NOUN
gujaf-142	111	20	-	-	PUNCT
gujaf-142	111	21	one	one	NUM
gujaf-142	111	22	series	series	NOUN
gujaf-142	111	23	,	,	PUNCT
gujaf-142	111	24	not	not	PART
gujaf-142	111	25	stationary	stationary	ADJ
gujaf-142	111	26	series	series	NOUN
gujaf-142	111	27	at	at	ADP
gujaf-142	111	28	the	the	DET
gujaf-142	111	29	level	level	NOUN
gujaf-142	111	30	(	(	PUNCT
gujaf-142	111	31	1	1	NUM
gujaf-142	111	32	)	)	PUNCT
gujaf-142	111	33	.	.	PUNCT
gujaf-142	112	1	also	also	ADV
gujaf-142	112	2	,	,	PUNCT
gujaf-142	112	3	unit	unit	NOUN
gujaf-142	112	4	root	root	NOUN
gujaf-142	112	5	for	for	ADP
gujaf-142	112	6	vat	vat	NOUN
gujaf-142	112	7	and	and	CCONJ
gujaf-142	112	8	ced	ce	VERB
gujaf-142	112	9	were	be	AUX
gujaf-142	112	10	stationary	stationary	ADJ
gujaf-142	112	11	at	at	ADP
gujaf-142	112	12	level	level	NOUN
gujaf-142	112	13	i(0	i(0	PROPN
gujaf-142	112	14	)	)	PUNCT
gujaf-142	112	15	,	,	PUNCT
gujaf-142	112	16	this	this	PRON
gujaf-142	112	17	indicated	indicate	VERB
gujaf-142	112	18	that	that	SCONJ
gujaf-142	112	19	there	there	PRON
gujaf-142	112	20	was	be	VERB
gujaf-142	112	21	combination	combination	NOUN
gujaf-142	112	22	of	of	ADP
gujaf-142	112	23	i(1	i(1	PROPN
gujaf-142	112	24	)	)	PUNCT
gujaf-142	112	25	and	and	CCONJ
gujaf-142	112	26	i(0	i(0	PROPN
gujaf-142	112	27	)	)	PUNCT
gujaf-142	112	28	among	among	ADP
gujaf-142	112	29	the	the	DET
gujaf-142	112	30	variables	variable	NOUN
gujaf-142	112	31	in	in	ADP
gujaf-142	112	32	study	study	NOUN
gujaf-142	112	33	model	model	NOUN
gujaf-142	112	34	,	,	PUNCT
gujaf-142	112	35	therefore	therefore	ADV
gujaf-142	112	36	there	there	PRON
gujaf-142	112	37	was	be	VERB
gujaf-142	112	38	need	need	NOUN
gujaf-142	112	39	to	to	PART
gujaf-142	112	40	employ	employ	VERB
gujaf-142	112	41	ardl	ardl	NOUN
gujaf-142	112	42	approach	approach	NOUN
gujaf-142	112	43	to	to	PART
gujaf-142	112	44	determine	determine	VERB
gujaf-142	112	45	long	long	ADV
gujaf-142	112	46	-	-	PUNCT
gujaf-142	112	47	run	run	VERB
gujaf-142	112	48	equilibrating	equilibrating	NOUN
gujaf-142	112	49	connection	connection	NOUN
gujaf-142	112	50	among	among	ADP
gujaf-142	112	51	study	study	NOUN
gujaf-142	112	52	variables	variable	NOUN
gujaf-142	112	53	.	.	PUNCT
gujaf-142	113	1	4.1	4.1	NUM
gujaf-142	113	2	result	result	NOUN
gujaf-142	113	3	for	for	ADP
gujaf-142	113	4	hypothesis	hypothesis	NOUN
gujaf-142	113	5	one	one	NUM
gujaf-142	113	6	considering	consider	VERB
gujaf-142	113	7	the	the	DET
gujaf-142	113	8	unit	unit	NOUN
gujaf-142	113	9	root	root	NOUN
gujaf-142	113	10	result	result	VERB
gujaf-142	113	11	from	from	ADP
gujaf-142	113	12	table	table	NOUN
gujaf-142	113	13	3	3	NUM
gujaf-142	113	14	,	,	PUNCT
gujaf-142	113	15	the	the	DET
gujaf-142	113	16	adf	adf	NOUN
gujaf-142	113	17	shown	show	VERB
gujaf-142	113	18	that	that	SCONJ
gujaf-142	113	19	there	there	PRON
gujaf-142	113	20	mixed	mix	VERB
gujaf-142	113	21	up	up	ADP
gujaf-142	113	22	of	of	ADP
gujaf-142	113	23	i(0	i(0	PROPN
gujaf-142	113	24	and	and	CCONJ
gujaf-142	113	25	i(1	i(1	PROPN
gujaf-142	113	26	)	)	PUNCT
gujaf-142	113	27	thus	thus	ADV
gujaf-142	113	28	called	call	VERB
gujaf-142	113	29	for	for	ADP
gujaf-142	113	30	ardl	ardl	NOUN
gujaf-142	113	31	method	method	NOUN
gujaf-142	113	32	of	of	ADP
gujaf-142	113	33	analysis	analysis	NOUN
gujaf-142	113	34	for	for	ADP
gujaf-142	113	35	hypothesis	hypothesis	NOUN
gujaf-142	113	36	one	one	NUM
gujaf-142	113	37	.	.	PUNCT
gujaf-142	114	1	bounds	bound	VERB
gujaf-142	114	2	tests	test	NOUN
gujaf-142	114	3	approach	approach	VERB
gujaf-142	114	4	to	to	ADP
gujaf-142	114	5	co	co	NOUN
gujaf-142	114	6	-	-	NOUN
gujaf-142	114	7	integration	integration	NOUN
gujaf-142	114	8	for	for	ADP
gujaf-142	114	9	hypothesis	hypothesis	NOUN
gujaf-142	114	10	one	one	NUM
gujaf-142	114	11	table	table	NOUN
gujaf-142	114	12	4	4	NUM
gujaf-142	114	13	:	:	PUNCT
gujaf-142	114	14	ardl	ardl	NOUN
gujaf-142	114	15	bounds	bound	NOUN
gujaf-142	114	16	test	test	NOUN
gujaf-142	114	17	approach	approach	NOUN
gujaf-142	114	18	rgdp	rgdp	NOUN
gujaf-142	114	19	bound	bind	VERB
gujaf-142	114	20	1(0	1(0	NUM
gujaf-142	114	21	)	)	PUNCT
gujaf-142	114	22	bound	bind	VERB
gujaf-142	114	23	1(1	1(1	NUM
gujaf-142	114	24	)	)	PUNCT
gujaf-142	114	25	5.23	5.23	NUM
gujaf-142	114	26	6.13	6.13	NUM
gujaf-142	114	27	f	f	X
gujaf-142	114	28	-	-	PUNCT
gujaf-142	114	29	stat	stat	NOUN
gujaf-142	114	30	7.14	7.14	NUM
gujaf-142	114	31	9.02	9.02	NUM
gujaf-142	114	32	k	k	SYM
gujaf-142	114	33	2	2	NUM
gujaf-142	114	34	source	source	NOUN
gujaf-142	114	35	:	:	PUNCT
gujaf-142	114	36	authors	author	NOUN
gujaf-142	114	37	’	'	PUNCT
gujaf-142	114	38	computation	computation	NOUN
gujaf-142	114	39	(	(	PUNCT
gujaf-142	114	40	2022	2022	NUM
gujaf-142	114	41	)	)	PUNCT
gujaf-142	114	42	table	table	NOUN
gujaf-142	114	43	4	4	NUM
gujaf-142	114	44	depicted	depict	VERB
gujaf-142	114	45	the	the	DET
gujaf-142	114	46	two	two	NUM
gujaf-142	114	47	independent	independent	ADJ
gujaf-142	114	48	variables	variable	NOUN
gujaf-142	114	49	in	in	ADP
gujaf-142	114	50	the	the	DET
gujaf-142	114	51	model	model	NOUN
gujaf-142	114	52	for	for	ADP
gujaf-142	114	53	hypothesis	hypothesis	NOUN
gujaf-142	114	54	one	one	NUM
gujaf-142	114	55	,	,	PUNCT
gujaf-142	114	56	the	the	DET
gujaf-142	114	57	f	f	NOUN
gujaf-142	114	58	-	-	PUNCT
gujaf-142	114	59	statistic	statistic	ADJ
gujaf-142	114	60	value	value	NOUN
gujaf-142	114	61	of	of	ADP
gujaf-142	114	62	the	the	DET
gujaf-142	114	63	bound	bound	ADJ
gujaf-142	114	64	test	test	NOUN
gujaf-142	114	65	is	be	AUX
gujaf-142	114	66	9.02	9.02	NUM
gujaf-142	114	67	.	.	PUNCT
gujaf-142	115	1	at	at	ADP
gujaf-142	115	2	a	a	DET
gujaf-142	115	3	5	5	NUM
gujaf-142	115	4	%	%	NOUN
gujaf-142	115	5	significance	significance	NOUN
gujaf-142	115	6	level	level	NOUN
gujaf-142	115	7	,	,	PUNCT
gujaf-142	115	8	the	the	DET
gujaf-142	115	9	model	model	NOUN
gujaf-142	115	10	's	's	PART
gujaf-142	115	11	i(0	i(0	PROPN
gujaf-142	115	12	)	)	PUNCT
gujaf-142	115	13	and	and	CCONJ
gujaf-142	115	14	i(1	i(1	PROPN
gujaf-142	115	15	)	)	PUNCT
gujaf-142	115	16	bounds	bound	NOUN
gujaf-142	115	17	are	be	AUX
gujaf-142	115	18	5.23	5.23	NUM
gujaf-142	115	19	and	and	CCONJ
gujaf-142	115	20	6.13	6.13	NUM
gujaf-142	115	21	,	,	PUNCT
gujaf-142	115	22	respectively	respectively	ADV
gujaf-142	115	23	.	.	PUNCT
gujaf-142	116	1	thus	thus	ADV
gujaf-142	116	2	indicating	indicate	VERB
gujaf-142	116	3	co	co	NOUN
gujaf-142	116	4	-	-	NOUN
gujaf-142	116	5	integration	integration	NOUN
gujaf-142	116	6	.	.	PUNCT
gujaf-142	117	1	table	table	NOUN
gujaf-142	117	2	5	5	NUM
gujaf-142	117	3	:	:	PUNCT
gujaf-142	117	4	ardl	ardl	NOUN
gujaf-142	117	5	results	result	VERB
gujaf-142	117	6	short	short	ADJ
gujaf-142	117	7	run	run	NOUN
gujaf-142	117	8	error	error	NOUN
gujaf-142	117	9	correction	correction	NOUN
gujaf-142	117	10	variable	variable	ADJ
gujaf-142	117	11	coefficient	coefficient	NOUN
gujaf-142	117	12	std	std	PROPN
gujaf-142	117	13	.	.	NOUN
gujaf-142	117	14	error	error	NOUN
gujaf-142	117	15	t	t	NOUN
gujaf-142	117	16	-	-	PUNCT
gujaf-142	117	17	statistic	statistic	NOUN
gujaf-142	117	18	prob	prob	NOUN
gujaf-142	117	19	.	.	PUNCT
gujaf-142	118	1	d(logrdgp(-1	d(logrdgp(-1	PROPN
gujaf-142	118	2	)	)	PUNCT
gujaf-142	118	3	)	)	PUNCT
gujaf-142	119	1	0.214	0.214	ADV
gujaf-142	119	2	0.025	0.025	NUM
gujaf-142	119	3	2.673	2.673	NUM
gujaf-142	119	4	0.091	0.091	NUM
gujaf-142	119	5	d(logvat	d(logvat	NOUN
gujaf-142	119	6	(	(	PUNCT
gujaf-142	119	7	-1	-1	NOUN
gujaf-142	119	8	)	)	PUNCT
gujaf-142	119	9	)	)	PUNCT
gujaf-142	120	1	1.359	1.359	NUM
gujaf-142	120	2	0.063	0.063	NUM
gujaf-142	120	3	2.923	2.923	NUM
gujaf-142	120	4	0.021	0.021	NUM
gujaf-142	120	5	d(logced	d(logce	VERB
gujaf-142	120	6	)	)	PUNCT
gujaf-142	120	7	5.209	5.209	NUM
gujaf-142	120	8	1.021	1.021	NUM
gujaf-142	120	9	3.932	3.932	NUM
gujaf-142	120	10	0.001	0.001	NUM
gujaf-142	120	11	d(@trend	d(@trend	NOUN
gujaf-142	120	12	(	(	PUNCT
gujaf-142	120	13	)	)	PUNCT
gujaf-142	120	14	)	)	PUNCT
gujaf-142	120	15	-0.001	-0.001	PUNCT
gujaf-142	121	1	0.035	0.035	NUM
gujaf-142	121	2	-0.213	-0.213	NUM
gujaf-142	121	3	0.293	0.293	NUM
gujaf-142	121	4	10	10	NUM
gujaf-142	121	5	cointeq(-1	cointeq(-1	NOUN
gujaf-142	121	6	)	)	PUNCT
gujaf-142	121	7	-0.217	-0.217	PUNCT
gujaf-142	121	8	0.020	0.020	NUM
gujaf-142	121	9	-6.291	-6.291	PROPN
gujaf-142	121	10	0.021	0.021	NUM
gujaf-142	121	11	long	long	ADJ
gujaf-142	121	12	run	run	NOUN
gujaf-142	121	13	coefficients	coefficient	NOUN
gujaf-142	121	14	variable	variable	ADJ
gujaf-142	121	15	coefficient	coefficient	NOUN
gujaf-142	121	16	std	std	NOUN
gujaf-142	121	17	.	.	NOUN
gujaf-142	121	18	error	error	NOUN
gujaf-142	121	19	t	t	NOUN
gujaf-142	121	20	-	-	PUNCT
gujaf-142	121	21	statistic	statistic	NOUN
gujaf-142	121	22	prob	prob	NOUN
gujaf-142	121	23	.	.	PUNCT
gujaf-142	122	1	logvat	logvat	ADJ
gujaf-142	122	2	3.363	3.363	NUM
gujaf-142	122	3	0.269	0.269	NUM
gujaf-142	122	4	6.421	6.421	NUM
gujaf-142	122	5	0.001	0.001	NUM
gujaf-142	122	6	logced	logce	VERB
gujaf-142	122	7	7.324	7.324	NUM
gujaf-142	122	8	2.301	2.301	NUM
gujaf-142	122	9	5.221	5.221	NUM
gujaf-142	122	10	0.000	0.000	NUM
gujaf-142	122	11	c	c	NOUN
gujaf-142	122	12	0.422	0.422	NUM
gujaf-142	122	13	3.732	3.732	NUM
gujaf-142	122	14	0.932	0.932	NUM
gujaf-142	122	15	0.791	0.791	NUM
gujaf-142	122	16	@trend	@trend	NOUN
gujaf-142	122	17	0.001	0.001	NUM
gujaf-142	122	18	0.003	0.003	NUM
gujaf-142	122	19	0.185	0.185	NUM
gujaf-142	122	20	0.853	0.853	NUM
gujaf-142	122	21	r	r	NOUN
gujaf-142	122	22	-	-	PUNCT
gujaf-142	122	23	squared	square	VERB
gujaf-142	122	24	0.273	0.273	NUM
gujaf-142	122	25	adjusted	adjusted	ADJ
gujaf-142	122	26	r	r	NOUN
gujaf-142	122	27	-	-	PUNCT
gujaf-142	122	28	squared	square	VERB
gujaf-142	122	29	0.262	0.262	NUM
gujaf-142	122	30	f	f	X
gujaf-142	122	31	-	-	PUNCT
gujaf-142	122	32	statistic	statistic	ADJ
gujaf-142	122	33	52.25	52.25	NUM
gujaf-142	122	34	prob(f	prob(f	NOUN
gujaf-142	122	35	-	-	PUNCT
gujaf-142	122	36	statistic	statistic	NOUN
gujaf-142	122	37	)	)	PUNCT
gujaf-142	122	38	0.000	0.000	NUM
gujaf-142	122	39	durbin	durbin	ADJ
gujaf-142	122	40	-	-	PUNCT
gujaf-142	122	41	watson	watson	NOUN
gujaf-142	122	42	stat	stat	PROPN
gujaf-142	122	43	1.621	1.621	NUM
gujaf-142	122	44	source	source	NOUN
gujaf-142	122	45	:	:	PUNCT
gujaf-142	122	46	authors	author	NOUN
gujaf-142	122	47	’	'	PUNCT
gujaf-142	122	48	computation	computation	NOUN
gujaf-142	122	49	(	(	PUNCT
gujaf-142	122	50	2022	2022	NUM
gujaf-142	122	51	)	)	PUNCT
gujaf-142	122	52	rgdp	rgdp	NOUN
gujaf-142	122	53	=	=	SYM
gujaf-142	122	54	-0.001	-0.001	PROPN
gujaf-142	122	55	+	+	NOUN
gujaf-142	122	56	1.359vat+	1.359vat+	PROPN
gujaf-142	122	57	5.209ced	5.209ce	VERB
gujaf-142	122	58	+	+	NUM
gujaf-142	122	59	εi	εi	NOUN
gujaf-142	122	60	---------short	---------short	NOUN
gujaf-142	122	61	run	run	NOUN
gujaf-142	122	62	model	model	NOUN
gujaf-142	122	63	for	for	ADP
gujaf-142	122	64	hypothesis	hypothesis	NOUN
gujaf-142	122	65	one	one	NUM
gujaf-142	122	66	rgdp	rgdp	NOUN
gujaf-142	122	67	=	=	PUNCT
gujaf-142	122	68	0.442	0.442	NUM
gujaf-142	122	69	+	+	CCONJ
gujaf-142	122	70	3.363vat+	3.363vat+	NUM
gujaf-142	122	71	β27.324	β27.324	NOUN
gujaf-142	122	72	+	+	CCONJ
gujaf-142	122	73	εi	εi	VERB
gujaf-142	122	74	-------------long	-------------long	ADJ
gujaf-142	122	75	run	run	NOUN
gujaf-142	122	76	model	model	NOUN
gujaf-142	122	77	for	for	ADP
gujaf-142	122	78	hypothesis	hypothesis	NOUN
gujaf-142	122	79	one	one	NUM
gujaf-142	122	80	the	the	DET
gujaf-142	122	81	short	short	ADJ
gujaf-142	122	82	-	-	PUNCT
gujaf-142	122	83	run	run	NOUN
gujaf-142	122	84	model	model	NOUN
gujaf-142	122	85	indicates	indicate	VERB
gujaf-142	122	86	that	that	SCONJ
gujaf-142	122	87	both	both	DET
gujaf-142	122	88	vat	vat	NOUN
gujaf-142	122	89	and	and	CCONJ
gujaf-142	122	90	ced	ce	VERB
gujaf-142	122	91	were	be	AUX
gujaf-142	122	92	major	major	ADJ
gujaf-142	122	93	short	short	ADJ
gujaf-142	122	94	-	-	PUNCT
gujaf-142	122	95	run	run	NOUN
gujaf-142	122	96	determinants	determinant	NOUN
gujaf-142	122	97	of	of	ADP
gujaf-142	122	98	nigeria	nigeria	PROPN
gujaf-142	122	99	economic	economic	ADJ
gujaf-142	122	100	growth	growth	NOUN
gujaf-142	122	101	,	,	PUNCT
gujaf-142	122	102	this	this	PRON
gujaf-142	122	103	insinuated	insinuate	VERB
gujaf-142	122	104	that	that	SCONJ
gujaf-142	122	105	vat	vat	NOUN
gujaf-142	122	106	and	and	CCONJ
gujaf-142	122	107	ced	ce	VERB
gujaf-142	122	108	have	have	VERB
gujaf-142	122	109	positive	positive	ADJ
gujaf-142	122	110	and	and	CCONJ
gujaf-142	122	111	significant	significant	ADJ
gujaf-142	122	112	effect	effect	NOUN
gujaf-142	122	113	on	on	ADP
gujaf-142	122	114	nigeria	nigeria	PROPN
gujaf-142	122	115	economic	economic	ADJ
gujaf-142	122	116	growth	growth	NOUN
gujaf-142	122	117	with	with	ADP
gujaf-142	122	118	(	(	PUNCT
gujaf-142	122	119	p<5	p<5	ADJ
gujaf-142	122	120	%	%	NOUN
gujaf-142	122	121	)	)	PUNCT
gujaf-142	122	122	thus	thus	ADV
gujaf-142	122	123	statistically	statistically	ADV
gujaf-142	122	124	significant	significant	ADJ
gujaf-142	122	125	in	in	ADP
gujaf-142	122	126	influencing	influence	VERB
gujaf-142	122	127	nigeria	nigeria	PROPN
gujaf-142	122	128	economic	economic	ADJ
gujaf-142	122	129	growth	growth	NOUN
gujaf-142	122	130	.	.	PUNCT
gujaf-142	123	1	the	the	DET
gujaf-142	123	2	significant	significant	ADJ
gujaf-142	123	3	positive	positive	ADJ
gujaf-142	123	4	coefficient	coefficient	NOUN
gujaf-142	123	5	of	of	ADP
gujaf-142	123	6	vat	vat	NOUN
gujaf-142	123	7	and	and	CCONJ
gujaf-142	123	8	ced	ced	PROPN
gujaf-142	123	9	indicated	indicate	VERB
gujaf-142	123	10	that	that	SCONJ
gujaf-142	123	11	1	1	NUM
gujaf-142	123	12	%	%	NOUN
gujaf-142	123	13	increase	increase	NOUN
gujaf-142	123	14	in	in	ADP
gujaf-142	123	15	vat	vat	NOUN
gujaf-142	123	16	and	and	CCONJ
gujaf-142	123	17	ced	ced	PROPN
gujaf-142	123	18	led	lead	VERB
gujaf-142	123	19	to	to	PART
gujaf-142	123	20	rise	rise	VERB
gujaf-142	123	21	in	in	ADP
gujaf-142	123	22	economic	economic	ADJ
gujaf-142	123	23	growth	growth	NOUN
gujaf-142	123	24	(	(	PUNCT
gujaf-142	123	25	rgdp	rgdp	NOUN
gujaf-142	123	26	)	)	PUNCT
gujaf-142	123	27	by	by	ADP
gujaf-142	123	28	about	about	ADV
gujaf-142	123	29	1.36	1.36	NUM
gujaf-142	123	30	%	%	NOUN
gujaf-142	123	31	,	,	PUNCT
gujaf-142	123	32	and	and	CCONJ
gujaf-142	123	33	5.2	5.2	NUM
gujaf-142	123	34	%	%	NOUN
gujaf-142	123	35	.	.	PUNCT
gujaf-142	124	1	the	the	DET
gujaf-142	124	2	(	(	PUNCT
gujaf-142	124	3	cointeq	cointeq	NOUN
gujaf-142	124	4	)	)	PUNCT
gujaf-142	124	5	has	have	VERB
gujaf-142	124	6	negative	negative	ADJ
gujaf-142	124	7	and	and	CCONJ
gujaf-142	124	8	statistically	statistically	ADV
gujaf-142	124	9	significant	significant	ADJ
gujaf-142	124	10	,	,	PUNCT
gujaf-142	124	11	indicating	indicate	VERB
gujaf-142	124	12	that	that	SCONJ
gujaf-142	124	13	about	about	ADV
gujaf-142	124	14	21.7	21.7	NUM
gujaf-142	124	15	%	%	NOUN
gujaf-142	124	16	of	of	ADP
gujaf-142	124	17	disequilibrium	disequilibrium	NOUN
gujaf-142	124	18	is	be	AUX
gujaf-142	124	19	adjusted	adjust	VERB
gujaf-142	124	20	in	in	ADP
gujaf-142	124	21	each	each	DET
gujaf-142	124	22	period	period	NOUN
gujaf-142	124	23	(	(	PUNCT
gujaf-142	124	24	i.e.	i.e.	X
gujaf-142	124	25	,	,	PUNCT
gujaf-142	124	26	year	year	NOUN
gujaf-142	124	27	)	)	PUNCT
gujaf-142	124	28	,	,	PUNCT
gujaf-142	124	29	and	and	CCONJ
gujaf-142	124	30	equilibrium	equilibrium	NOUN
gujaf-142	124	31	will	will	AUX
gujaf-142	124	32	be	be	AUX
gujaf-142	124	33	reached	reach	VERB
gujaf-142	124	34	in	in	ADP
gujaf-142	124	35	less	less	ADJ
gujaf-142	124	36	than	than	ADP
gujaf-142	124	37	three	three	NUM
gujaf-142	124	38	years	year	NOUN
gujaf-142	124	39	.	.	PUNCT
gujaf-142	125	1	in	in	ADP
gujaf-142	125	2	the	the	DET
gujaf-142	125	3	long	long	ADJ
gujaf-142	125	4	run	run	NOUN
gujaf-142	125	5	estimates	estimate	NOUN
gujaf-142	125	6	,	,	PUNCT
gujaf-142	125	7	there	there	PRON
gujaf-142	125	8	exist	exist	VERB
gujaf-142	125	9	a	a	DET
gujaf-142	125	10	significant	significant	ADJ
gujaf-142	125	11	positive	positive	ADJ
gujaf-142	125	12	coefficient	coefficient	NOUN
gujaf-142	125	13	of	of	ADP
gujaf-142	125	14	vat	vat	NOUN
gujaf-142	125	15	and	and	CCONJ
gujaf-142	125	16	ced	ced	PROPN
gujaf-142	125	17	indicates	indicate	VERB
gujaf-142	125	18	that	that	SCONJ
gujaf-142	125	19	a	a	DET
gujaf-142	125	20	percentage	percentage	NOUN
gujaf-142	125	21	increase	increase	NOUN
gujaf-142	125	22	in	in	ADP
gujaf-142	125	23	vat	vat	NOUN
gujaf-142	125	24	and	and	CCONJ
gujaf-142	125	25	ced	ced	PROPN
gujaf-142	125	26	led	lead	VERB
gujaf-142	125	27	to	to	ADP
gujaf-142	125	28	a	a	DET
gujaf-142	125	29	long	long	ADV
gujaf-142	125	30	-	-	PUNCT
gujaf-142	125	31	run	run	NOUN
gujaf-142	125	32	rise	rise	NOUN
gujaf-142	125	33	in	in	ADP
gujaf-142	125	34	rgdp	rgdp	NOUN
gujaf-142	125	35	(	(	PUNCT
gujaf-142	125	36	economic	economic	ADJ
gujaf-142	125	37	growth	growth	NOUN
gujaf-142	125	38	)	)	PUNCT
gujaf-142	125	39	by	by	ADP
gujaf-142	125	40	about	about	ADV
gujaf-142	125	41	3.3	3.3	NUM
gujaf-142	125	42	%	%	NOUN
gujaf-142	125	43	and	and	CCONJ
gujaf-142	125	44	7.3	7.3	NUM
gujaf-142	125	45	%	%	NOUN
gujaf-142	125	46	respectively	respectively	ADV
gujaf-142	125	47	.	.	PUNCT
gujaf-142	126	1	thus	thus	ADV
gujaf-142	126	2	,	,	PUNCT
gujaf-142	126	3	there	there	PRON
gujaf-142	126	4	exist	exist	VERB
gujaf-142	126	5	long	long	ADJ
gujaf-142	126	6	run	run	NOUN
gujaf-142	126	7	relationship	relationship	NOUN
gujaf-142	126	8	between	between	ADP
gujaf-142	126	9	vat	vat	NOUN
gujaf-142	126	10	,	,	PUNCT
gujaf-142	126	11	ced	ced	ADJ
gujaf-142	126	12	and	and	CCONJ
gujaf-142	126	13	rgdp	rgdp	NOUN
gujaf-142	126	14	in	in	ADP
gujaf-142	126	15	nigeria	nigeria	PROPN
gujaf-142	126	16	.	.	PUNCT
gujaf-142	127	1	4.2	4.2	NUM
gujaf-142	127	2	result	result	NOUN
gujaf-142	127	3	for	for	ADP
gujaf-142	127	4	hypothesis	hypothesis	NOUN
gujaf-142	127	5	two	two	NUM
gujaf-142	127	6	table	table	NOUN
gujaf-142	127	7	6	6	NUM
gujaf-142	127	8	:	:	PUNCT
gujaf-142	127	9	ardl	ardl	NOUN
gujaf-142	127	10	bounds	bound	NOUN
gujaf-142	127	11	test	test	NOUN
gujaf-142	127	12	approach	approach	NOUN
gujaf-142	127	13	rgdp	rgdp	NOUN
gujaf-142	127	14	bound	bind	VERB
gujaf-142	127	15	1(0	1(0	NUM
gujaf-142	127	16	)	)	PUNCT
gujaf-142	127	17	bound	bind	VERB
gujaf-142	127	18	1(1	1(1	NUM
gujaf-142	127	19	)	)	PUNCT
gujaf-142	127	20	3.12	3.12	NUM
gujaf-142	127	21	4.25	4.25	NUM
gujaf-142	127	22	f	f	NOUN
gujaf-142	127	23	-	-	PUNCT
gujaf-142	127	24	stat	stat	PROPN
gujaf-142	127	25	4.69	4.69	NUM
gujaf-142	127	26	4.69	4.69	NUM
gujaf-142	127	27	k	k	SYM
gujaf-142	127	28	4	4	NUM
gujaf-142	127	29	source	source	NOUN
gujaf-142	127	30	:	:	PUNCT
gujaf-142	127	31	authors	author	NOUN
gujaf-142	127	32	’	'	PUNCT
gujaf-142	127	33	computation	computation	NOUN
gujaf-142	127	34	(	(	PUNCT
gujaf-142	127	35	2022	2022	NUM
gujaf-142	127	36	)	)	PUNCT
gujaf-142	127	37	considering	consider	VERB
gujaf-142	127	38	four	four	NUM
gujaf-142	127	39	independent	independent	ADJ
gujaf-142	127	40	variables	variable	NOUN
gujaf-142	127	41	in	in	ADP
gujaf-142	127	42	the	the	DET
gujaf-142	127	43	model	model	NOUN
gujaf-142	127	44	,	,	PUNCT
gujaf-142	127	45	the	the	DET
gujaf-142	127	46	f	f	NOUN
gujaf-142	127	47	-	-	PUNCT
gujaf-142	127	48	statistic	statistic	ADJ
gujaf-142	127	49	value	value	NOUN
gujaf-142	127	50	of	of	ADP
gujaf-142	127	51	the	the	DET
gujaf-142	127	52	test	test	NOUN
gujaf-142	127	53	is	be	AUX
gujaf-142	127	54	4.69	4.69	NUM
gujaf-142	127	55	.	.	PUNCT
gujaf-142	128	1	at	at	ADP
gujaf-142	128	2	a	a	DET
gujaf-142	128	3	5	5	NUM
gujaf-142	128	4	%	%	NOUN
gujaf-142	128	5	significance	significance	NOUN
gujaf-142	128	6	level	level	NOUN
gujaf-142	128	7	,	,	PUNCT
gujaf-142	128	8	the	the	DET
gujaf-142	128	9	model	model	NOUN
gujaf-142	128	10	's	's	PART
gujaf-142	128	11	i(0	i(0	PROPN
gujaf-142	128	12	)	)	PUNCT
gujaf-142	128	13	and	and	CCONJ
gujaf-142	128	14	i(1	i(1	PROPN
gujaf-142	128	15	)	)	PUNCT
gujaf-142	128	16	bounds	bound	NOUN
gujaf-142	128	17	are	be	AUX
gujaf-142	128	18	3.12	3.12	NUM
gujaf-142	128	19	and	and	CCONJ
gujaf-142	128	20	11	11	NUM
gujaf-142	128	21	4.25	4.25	NUM
gujaf-142	128	22	,	,	PUNCT
gujaf-142	128	23	respectively	respectively	ADV
gujaf-142	128	24	.	.	PUNCT
gujaf-142	129	1	this	this	PRON
gujaf-142	129	2	shown	show	VERB
gujaf-142	129	3	that	that	SCONJ
gujaf-142	129	4	the	the	DET
gujaf-142	129	5	f	f	NOUN
gujaf-142	129	6	-	-	PUNCT
gujaf-142	129	7	statistic	statistic	NOUN
gujaf-142	129	8	of	of	ADP
gujaf-142	129	9	the	the	DET
gujaf-142	129	10	models	model	NOUN
gujaf-142	129	11	is	be	AUX
gujaf-142	129	12	bigger	big	ADJ
gujaf-142	129	13	than	than	ADP
gujaf-142	129	14	the	the	DET
gujaf-142	129	15	i(1	i(1	NOUN
gujaf-142	129	16	)	)	PUNCT
gujaf-142	129	17	bound	bind	VERB
gujaf-142	129	18	,	,	PUNCT
gujaf-142	129	19	indicating	indicate	VERB
gujaf-142	129	20	a	a	DET
gujaf-142	129	21	long	long	ADV
gujaf-142	129	22	-	-	PUNCT
gujaf-142	129	23	run	run	NOUN
gujaf-142	129	24	among	among	ADP
gujaf-142	129	25	study	study	NOUN
gujaf-142	129	26	variables	variable	NOUN
gujaf-142	129	27	.	.	PUNCT
gujaf-142	130	1	the	the	DET
gujaf-142	130	2	ardl	ardl	PROPN
gujaf-142	130	3	co	co	NOUN
gujaf-142	130	4	-	-	NOUN
gujaf-142	130	5	integration	integration	NOUN
gujaf-142	130	6	estimates	estimate	VERB
gujaf-142	130	7	the	the	DET
gujaf-142	130	8	outcome	outcome	NOUN
gujaf-142	130	9	obtainable	obtainable	ADJ
gujaf-142	130	10	in	in	ADP
gujaf-142	130	11	table	table	NOUN
gujaf-142	130	12	7	7	NUM
gujaf-142	130	13	established	establish	VERB
gujaf-142	130	14	the	the	DET
gujaf-142	130	15	dynamic	dynamic	ADJ
gujaf-142	130	16	effect	effect	NOUN
gujaf-142	130	17	of	of	ADP
gujaf-142	130	18	(	(	PUNCT
gujaf-142	130	19	vat	vat	NOUN
gujaf-142	130	20	and	and	CCONJ
gujaf-142	130	21	ced	ce	VERB
gujaf-142	130	22	)	)	PUNCT
gujaf-142	130	23	,	,	PUNCT
gujaf-142	130	24	int	int	NOUN
gujaf-142	130	25	and	and	CCONJ
gujaf-142	130	26	exr	exr	PROPN
gujaf-142	130	27	as	as	ADP
gujaf-142	130	28	control	control	NOUN
gujaf-142	130	29	variables	variable	NOUN
gujaf-142	130	30	on	on	ADP
gujaf-142	130	31	economic	economic	ADJ
gujaf-142	130	32	growth	growth	NOUN
gujaf-142	130	33	in	in	ADP
gujaf-142	130	34	nigeria	nigeria	PROPN
gujaf-142	130	35	.	.	PUNCT
gujaf-142	131	1	table	table	NOUN
gujaf-142	131	2	7	7	NUM
gujaf-142	131	3	:	:	PUNCT
gujaf-142	131	4	ardl	ardl	PROPN
gujaf-142	131	5	short	short	ADJ
gujaf-142	131	6	run	run	NOUN
gujaf-142	131	7	error	error	NOUN
gujaf-142	131	8	correction	correction	NOUN
gujaf-142	131	9	and	and	CCONJ
gujaf-142	131	10	long	long	ADJ
gujaf-142	131	11	run	run	NOUN
gujaf-142	131	12	estimates	estimate	NOUN
gujaf-142	131	13	short	short	ADJ
gujaf-142	131	14	run	run	NOUN
gujaf-142	131	15	error	error	NOUN
gujaf-142	131	16	correction	correction	NOUN
gujaf-142	131	17	variable	variable	ADJ
gujaf-142	131	18	coefficient	coefficient	NOUN
gujaf-142	131	19	std	std	PROPN
gujaf-142	131	20	.	.	NOUN
gujaf-142	131	21	error	error	NOUN
gujaf-142	131	22	t	t	NOUN
gujaf-142	131	23	-	-	PUNCT
gujaf-142	131	24	statistic	statistic	NOUN
gujaf-142	131	25	prob	prob	NOUN
gujaf-142	131	26	.	.	PUNCT
gujaf-142	132	1	d(logrdgp(-1	d(logrdgp(-1	PROPN
gujaf-142	132	2	)	)	PUNCT
gujaf-142	132	3	)	)	PUNCT
gujaf-142	133	1	0.119	0.119	NUM
gujaf-142	133	2	0.101	0.101	NUM
gujaf-142	133	3	1.178	1.178	NUM
gujaf-142	133	4	0.242	0.242	NUM
gujaf-142	133	5	d(logvat	d(logvat	NOUN
gujaf-142	133	6	)	)	PUNCT
gujaf-142	133	7	0.245	0.245	NUM
gujaf-142	133	8	22.013	22.013	NUM
gujaf-142	133	9	0.011	0.011	NUM
gujaf-142	133	10	0.991	0.991	NUM
gujaf-142	133	11	d(logced	d(logce	VERB
gujaf-142	133	12	)	)	PUNCT
gujaf-142	133	13	6.083	6.083	NUM
gujaf-142	133	14	0.073	0.073	NUM
gujaf-142	133	15	83.853	83.853	NUM
gujaf-142	133	16	0.000	0.000	NUM
gujaf-142	133	17	d(logint	d(logint	NOUN
gujaf-142	133	18	)	)	PUNCT
gujaf-142	133	19	0.144	0.144	NUM
gujaf-142	133	20	0.007	0.007	NUM
gujaf-142	133	21	21.713	21.713	NUM
gujaf-142	133	22	0.000	0.000	NUM
gujaf-142	133	23	d(logexr	d(logexr	NOUN
gujaf-142	133	24	)	)	PUNCT
gujaf-142	133	25	-0.325	-0.325	NOUN
gujaf-142	133	26	0.003	0.003	NUM
gujaf-142	133	27	-101.15	-101.15	PROPN
gujaf-142	133	28	0.000	0.000	NUM
gujaf-142	133	29	d(@trend	d(@trend	NOUN
gujaf-142	133	30	(	(	PUNCT
gujaf-142	133	31	)	)	PUNCT
gujaf-142	133	32	)	)	PUNCT
gujaf-142	134	1	-0.021	-0.021	NOUN
gujaf-142	134	2	0.002	0.002	NUM
gujaf-142	134	3	-0.186	-0.186	NUM
gujaf-142	134	4	0.852	0.852	NUM
gujaf-142	134	5	cointeq(-1	cointeq(-1	NOUN
gujaf-142	134	6	)	)	PUNCT
gujaf-142	134	7	-0.676	-0.676	PROPN
gujaf-142	135	1	0.067	0.067	NUM
gujaf-142	135	2	-10.125	-10.125	NUM
gujaf-142	135	3	0.000	0.000	NUM
gujaf-142	135	4	long	long	ADJ
gujaf-142	135	5	run	run	NOUN
gujaf-142	135	6	coefficients	coefficient	NOUN
gujaf-142	135	7	variable	variable	ADJ
gujaf-142	135	8	coefficient	coefficient	NOUN
gujaf-142	135	9	std	std	NOUN
gujaf-142	135	10	.	.	NOUN
gujaf-142	135	11	error	error	NOUN
gujaf-142	135	12	t	t	NOUN
gujaf-142	135	13	-	-	PUNCT
gujaf-142	135	14	statistic	statistic	NOUN
gujaf-142	135	15	prob	prob	NOUN
gujaf-142	135	16	.	.	PUNCT
gujaf-142	136	1	logvat	logvat	ADJ
gujaf-142	136	2	0.363	0.363	NUM
gujaf-142	136	3	32.589	32.589	NUM
gujaf-142	136	4	0.011	0.011	NUM
gujaf-142	136	5	0.991	0.991	NUM
gujaf-142	136	6	logced	logce	VERB
gujaf-142	136	7	9.004	9.004	NUM
gujaf-142	136	8	0.965	0.965	NUM
gujaf-142	136	9	9.327	9.327	NUM
gujaf-142	136	10	0.000	0.000	NUM
gujaf-142	136	11	logint	logint	NOUN
gujaf-142	136	12	0.213	0.213	NUM
gujaf-142	136	13	0.018	0.018	NUM
gujaf-142	136	14	11.502	11.502	NUM
gujaf-142	136	15	0.000	0.000	NUM
gujaf-142	136	16	logexr	logexr	ADJ
gujaf-142	136	17	-0.482	-0.482	PUNCT
gujaf-142	136	18	0.049	0.049	NUM
gujaf-142	136	19	-9.793	-9.793	NUM
gujaf-142	136	20	0.000	0.000	NUM
gujaf-142	136	21	c	c	NOUN
gujaf-142	136	22	0.010	0.010	NUM
gujaf-142	136	23	4.937	4.937	NUM
gujaf-142	136	24	0.002	0.002	NUM
gujaf-142	136	25	0.998	0.998	NUM
gujaf-142	136	26	@trend	@trend	NOUN
gujaf-142	136	27	0.001	0.001	NUM
gujaf-142	136	28	0.003	0.003	NUM
gujaf-142	136	29	0.185	0.185	NUM
gujaf-142	136	30	0.853	0.853	NUM
gujaf-142	136	31	r	r	NOUN
gujaf-142	136	32	-	-	PUNCT
gujaf-142	136	33	squared	square	VERB
gujaf-142	136	34	0.548	0.548	NUM
gujaf-142	136	35	adjusted	adjust	VERB
gujaf-142	136	36	r	r	NOUN
gujaf-142	136	37	-	-	PUNCT
gujaf-142	136	38	squared	square	VERB
gujaf-142	136	39	0.537	0.537	NUM
gujaf-142	136	40	f	f	X
gujaf-142	136	41	-	-	PUNCT
gujaf-142	136	42	statistic	statistic	ADJ
gujaf-142	136	43	74.001	74.001	NUM
gujaf-142	136	44	prob(f	prob(f	NOUN
gujaf-142	136	45	-	-	PUNCT
gujaf-142	136	46	statistic	statistic	NOUN
gujaf-142	136	47	)	)	PUNCT
gujaf-142	136	48	0.000	0.000	NUM
gujaf-142	136	49	durbin	durbin	ADJ
gujaf-142	136	50	-	-	PUNCT
gujaf-142	136	51	watson	watson	NOUN
gujaf-142	136	52	stat	stat	PROPN
gujaf-142	136	53	1.952	1.952	NUM
gujaf-142	136	54	source	source	NOUN
gujaf-142	136	55	:	:	PUNCT
gujaf-142	136	56	authors	author	NOUN
gujaf-142	136	57	’	'	PUNCT
gujaf-142	136	58	computation	computation	NOUN
gujaf-142	136	59	(	(	PUNCT
gujaf-142	136	60	2022	2022	NUM
gujaf-142	136	61	)	)	PUNCT
gujaf-142	136	62	rgdp	rgdp	NOUN
gujaf-142	136	63	=	=	SYM
gujaf-142	136	64	-0.021	-0.021	PROPN
gujaf-142	136	65	+	+	NOUN
gujaf-142	136	66	0.245vat+6.083ced+0.144int	0.245vat+6.083ced+0.144int	NOUN
gujaf-142	136	67	-0.325exr+εi	-0.325exr+εi	PROPN
gujaf-142	136	68	---------short	---------short	PROPN
gujaf-142	136	69	run	run	NOUN
gujaf-142	136	70	model	model	NOUN
gujaf-142	136	71	for	for	ADP
gujaf-142	136	72	hypothesis	hypothesis	NOUN
gujaf-142	136	73	two	two	NUM
gujaf-142	136	74	rgdp	rgdp	NOUN
gujaf-142	136	75	=	=	NOUN
gujaf-142	136	76	0.010	0.010	NUM
gujaf-142	136	77	+	+	NOUN
gujaf-142	136	78	0.363vat+9.004ced+0.213int	0.363vat+9.004ced+0.213int	NOUN
gujaf-142	136	79	-0.482exr+εi	-0.482exr+εi	PROPN
gujaf-142	136	80	----------long	----------long	PROPN
gujaf-142	136	81	run	run	VERB
gujaf-142	136	82	model	model	NOUN
gujaf-142	136	83	for	for	ADP
gujaf-142	136	84	hypothesis	hypothesis	NOUN
gujaf-142	136	85	two	two	NUM
gujaf-142	136	86	the	the	DET
gujaf-142	136	87	short	short	ADJ
gujaf-142	136	88	-	-	PUNCT
gujaf-142	136	89	run	run	NOUN
gujaf-142	136	90	model	model	NOUN
gujaf-142	136	91	indicates	indicate	VERB
gujaf-142	136	92	that	that	SCONJ
gujaf-142	136	93	ced	ced	ADJ
gujaf-142	136	94	,	,	PUNCT
gujaf-142	136	95	int	int	NOUN
gujaf-142	136	96	and	and	CCONJ
gujaf-142	136	97	exr	exr	PROPN
gujaf-142	136	98	were	be	AUX
gujaf-142	136	99	major	major	ADJ
gujaf-142	136	100	short	short	ADJ
gujaf-142	136	101	-	-	PUNCT
gujaf-142	136	102	run	run	NOUN
gujaf-142	136	103	determinants	determinant	NOUN
gujaf-142	136	104	of	of	ADP
gujaf-142	136	105	nigeria	nigeria	PROPN
gujaf-142	136	106	economic	economic	ADJ
gujaf-142	136	107	growth	growth	NOUN
gujaf-142	136	108	.	.	PUNCT
gujaf-142	137	1	these	these	PRON
gujaf-142	137	2	shown	show	VERB
gujaf-142	137	3	that	that	SCONJ
gujaf-142	137	4	(	(	PUNCT
gujaf-142	137	5	p<5	p<5	NOUN
gujaf-142	137	6	%	%	NOUN
gujaf-142	137	7	)	)	PUNCT
gujaf-142	137	8	thus	thus	ADV
gujaf-142	137	9	statistically	statistically	ADV
gujaf-142	137	10	significant	significant	ADJ
gujaf-142	137	11	in	in	ADP
gujaf-142	137	12	influencing	influence	VERB
gujaf-142	137	13	nigeria	nigeria	PROPN
gujaf-142	137	14	economic	economic	ADJ
gujaf-142	137	15	growth	growth	NOUN
gujaf-142	137	16	.	.	PUNCT
gujaf-142	138	1	vat	vat	NOUN
gujaf-142	138	2	was	be	AUX
gujaf-142	138	3	not	not	PART
gujaf-142	138	4	short	short	ADJ
gujaf-142	138	5	-	-	PUNCT
gujaf-142	138	6	run	run	NOUN
gujaf-142	138	7	determinants	determinant	NOUN
gujaf-142	138	8	of	of	ADP
gujaf-142	138	9	economic	economic	ADJ
gujaf-142	138	10	growth	growth	NOUN
gujaf-142	138	11	.	.	PUNCT
gujaf-142	139	1	vat	vat	NOUN
gujaf-142	139	2	,	,	PUNCT
gujaf-142	139	3	ced	ce	VERB
gujaf-142	139	4	and	and	CCONJ
gujaf-142	139	5	int	int	NOUN
gujaf-142	139	6	showed	show	VERB
gujaf-142	139	7	positive	positive	ADJ
gujaf-142	139	8	12	12	NUM
gujaf-142	139	9	signs	sign	NOUN
gujaf-142	139	10	,	,	PUNCT
gujaf-142	139	11	indicating	indicate	VERB
gujaf-142	139	12	they	they	PRON
gujaf-142	139	13	influence	influence	VERB
gujaf-142	139	14	economic	economic	ADJ
gujaf-142	139	15	growth	growth	NOUN
gujaf-142	139	16	positively	positively	ADV
gujaf-142	139	17	,	,	PUNCT
gujaf-142	139	18	but	but	CCONJ
gujaf-142	139	19	vat	vat	NOUN
gujaf-142	139	20	was	be	AUX
gujaf-142	139	21	insignificant	insignificant	ADJ
gujaf-142	139	22	.	.	PUNCT
gujaf-142	140	1	the	the	DET
gujaf-142	140	2	significant	significant	ADJ
gujaf-142	140	3	positive	positive	ADJ
gujaf-142	140	4	coefficient	coefficient	NOUN
gujaf-142	140	5	of	of	ADP
gujaf-142	140	6	vat	vat	NOUN
gujaf-142	140	7	,	,	PUNCT
gujaf-142	140	8	ced	ce	VERB
gujaf-142	140	9	and	and	CCONJ
gujaf-142	140	10	int	int	NOUN
gujaf-142	140	11	indicates	indicate	VERB
gujaf-142	140	12	that	that	SCONJ
gujaf-142	140	13	a	a	DET
gujaf-142	140	14	percentage	percentage	NOUN
gujaf-142	140	15	increase	increase	NOUN
gujaf-142	140	16	in	in	ADP
gujaf-142	140	17	vat	vat	NOUN
gujaf-142	140	18	,	,	PUNCT
gujaf-142	140	19	ced	ce	VERB
gujaf-142	140	20	and	and	CCONJ
gujaf-142	140	21	int	int	NOUN
gujaf-142	140	22	will	will	AUX
gujaf-142	140	23	lead	lead	VERB
gujaf-142	140	24	to	to	PART
gujaf-142	140	25	increase	increase	VERB
gujaf-142	140	26	in	in	ADP
gujaf-142	140	27	economic	economic	ADJ
gujaf-142	140	28	growth	growth	NOUN
gujaf-142	140	29	(	(	PUNCT
gujaf-142	140	30	rgdp	rgdp	NOUN
gujaf-142	140	31	)	)	PUNCT
gujaf-142	140	32	by	by	ADP
gujaf-142	140	33	about	about	ADV
gujaf-142	140	34	2.45	2.45	NUM
gujaf-142	140	35	%	%	NOUN
gujaf-142	140	36	,	,	PUNCT
gujaf-142	140	37	6.08	6.08	NUM
gujaf-142	140	38	%	%	NOUN
gujaf-142	140	39	,	,	PUNCT
gujaf-142	140	40	0.14	0.14	NUM
gujaf-142	140	41	%	%	NOUN
gujaf-142	140	42	.	.	PUNCT
gujaf-142	141	1	similarly	similarly	ADV
gujaf-142	141	2	,	,	PUNCT
gujaf-142	141	3	the	the	DET
gujaf-142	141	4	significant	significant	ADJ
gujaf-142	141	5	negative	negative	ADJ
gujaf-142	141	6	coefficient	coefficient	NOUN
gujaf-142	141	7	of	of	ADP
gujaf-142	141	8	exchange	exchange	NOUN
gujaf-142	141	9	rate	rate	NOUN
gujaf-142	141	10	(	(	PUNCT
gujaf-142	141	11	exr	exr	PROPN
gujaf-142	141	12	)	)	PUNCT
gujaf-142	141	13	indicated	indicate	VERB
gujaf-142	141	14	that	that	PRON
gujaf-142	141	15	rise	rise	NOUN
gujaf-142	141	16	in	in	ADP
gujaf-142	141	17	exr	exr	PROPN
gujaf-142	141	18	led	lead	VERB
gujaf-142	141	19	to	to	PART
gujaf-142	141	20	decline	decline	VERB
gujaf-142	141	21	in	in	ADP
gujaf-142	141	22	rgdp	rgdp	NOUN
gujaf-142	141	23	(	(	PUNCT
gujaf-142	141	24	economic	economic	ADJ
gujaf-142	141	25	growth	growth	NOUN
gujaf-142	141	26	)	)	PUNCT
gujaf-142	141	27	by	by	ADP
gujaf-142	141	28	about	about	ADV
gujaf-142	141	29	0.32	0.32	NUM
gujaf-142	141	30	%	%	NOUN
gujaf-142	141	31	,	,	PUNCT
gujaf-142	141	32	and	and	CCONJ
gujaf-142	141	33	vice	vice	ADV
gujaf-142	141	34	versa	versa	ADV
gujaf-142	141	35	.	.	PUNCT
gujaf-142	142	1	the	the	DET
gujaf-142	142	2	result	result	NOUN
gujaf-142	142	3	also	also	ADV
gujaf-142	142	4	included	include	VERB
gujaf-142	142	5	the	the	DET
gujaf-142	142	6	lag	lag	ADJ
gujaf-142	142	7	effect	effect	NOUN
gujaf-142	142	8	of	of	ADP
gujaf-142	142	9	rgdp	rgdp	NOUN
gujaf-142	142	10	which	which	PRON
gujaf-142	142	11	is	be	AUX
gujaf-142	142	12	seen	see	VERB
gujaf-142	142	13	to	to	PART
gujaf-142	142	14	be	be	AUX
gujaf-142	142	15	statistically	statistically	ADV
gujaf-142	142	16	insignificant	insignificant	ADJ
gujaf-142	142	17	.	.	PUNCT
gujaf-142	143	1	the	the	DET
gujaf-142	143	2	(	(	PUNCT
gujaf-142	143	3	cointeq	cointeq	NOUN
gujaf-142	143	4	)	)	PUNCT
gujaf-142	143	5	indicated	indicate	VERB
gujaf-142	143	6	that	that	SCONJ
gujaf-142	143	7	about	about	ADV
gujaf-142	143	8	67.6	67.6	NUM
gujaf-142	143	9	%	%	NOUN
gujaf-142	143	10	of	of	ADP
gujaf-142	143	11	disequilibrium	disequilibrium	NOUN
gujaf-142	143	12	is	be	AUX
gujaf-142	143	13	adjusted	adjust	VERB
gujaf-142	143	14	in	in	ADP
gujaf-142	143	15	each	each	DET
gujaf-142	143	16	period	period	NOUN
gujaf-142	143	17	(	(	PUNCT
gujaf-142	143	18	i.e.	i.e.	X
gujaf-142	143	19	,	,	PUNCT
gujaf-142	143	20	year	year	NOUN
gujaf-142	143	21	)	)	PUNCT
gujaf-142	143	22	,	,	PUNCT
gujaf-142	143	23	and	and	CCONJ
gujaf-142	143	24	equilibrium	equilibrium	NOUN
gujaf-142	143	25	will	will	AUX
gujaf-142	143	26	be	be	AUX
gujaf-142	143	27	reached	reach	VERB
gujaf-142	143	28	close	close	ADV
gujaf-142	143	29	to	to	ADP
gujaf-142	143	30	seven	seven	NUM
gujaf-142	143	31	(	(	PUNCT
gujaf-142	143	32	7	7	NUM
gujaf-142	143	33	)	)	PUNCT
gujaf-142	143	34	years	year	NOUN
gujaf-142	143	35	.	.	PUNCT
gujaf-142	144	1	the	the	DET
gujaf-142	144	2	long	long	ADJ
gujaf-142	144	3	run	run	NOUN
gujaf-142	144	4	indicated	indicate	VERB
gujaf-142	144	5	that	that	SCONJ
gujaf-142	144	6	rise	rise	NOUN
gujaf-142	144	7	in	in	ADP
gujaf-142	144	8	vat	vat	NOUN
gujaf-142	144	9	,	,	PUNCT
gujaf-142	144	10	ced	ce	VERB
gujaf-142	144	11	and	and	CCONJ
gujaf-142	144	12	int	int	NOUN
gujaf-142	144	13	led	lead	VERB
gujaf-142	144	14	to	to	ADP
gujaf-142	144	15	long	long	ADV
gujaf-142	144	16	-	-	PUNCT
gujaf-142	144	17	run	run	VERB
gujaf-142	144	18	increase	increase	NOUN
gujaf-142	144	19	in	in	ADP
gujaf-142	144	20	rgdp	rgdp	NOUN
gujaf-142	144	21	(	(	PUNCT
gujaf-142	144	22	economic	economic	ADJ
gujaf-142	144	23	growth	growth	NOUN
gujaf-142	144	24	)	)	PUNCT
gujaf-142	144	25	by	by	ADP
gujaf-142	144	26	about	about	ADV
gujaf-142	144	27	36.3	36.3	NUM
gujaf-142	144	28	%	%	NOUN
gujaf-142	144	29	,	,	PUNCT
gujaf-142	144	30	9.0	9.0	NUM
gujaf-142	144	31	%	%	NOUN
gujaf-142	144	32	,	,	PUNCT
gujaf-142	144	33	and	and	CCONJ
gujaf-142	144	34	21.3	21.3	NUM
gujaf-142	144	35	%	%	NOUN
gujaf-142	144	36	.	.	PUNCT
gujaf-142	145	1	similarly	similarly	ADV
gujaf-142	145	2	,	,	PUNCT
gujaf-142	145	3	the	the	DET
gujaf-142	145	4	significant	significant	ADJ
gujaf-142	145	5	negative	negative	ADJ
gujaf-142	145	6	coefficient	coefficient	NOUN
gujaf-142	145	7	of	of	ADP
gujaf-142	145	8	exchange	exchange	NOUN
gujaf-142	145	9	rate	rate	NOUN
gujaf-142	145	10	(	(	PUNCT
gujaf-142	145	11	exr	exr	PROPN
gujaf-142	145	12	)	)	PUNCT
gujaf-142	145	13	indicates	indicate	VERB
gujaf-142	145	14	that	that	SCONJ
gujaf-142	145	15	a	a	DET
gujaf-142	145	16	percentage	percentage	NOUN
gujaf-142	145	17	point	point	NOUN
gujaf-142	145	18	increase	increase	NOUN
gujaf-142	145	19	in	in	ADP
gujaf-142	145	20	exr	exr	PROPN
gujaf-142	145	21	will	will	AUX
gujaf-142	145	22	lead	lead	VERB
gujaf-142	145	23	to	to	ADP
gujaf-142	145	24	a	a	DET
gujaf-142	145	25	long	long	ADV
gujaf-142	145	26	-	-	PUNCT
gujaf-142	145	27	run	run	VERB
gujaf-142	145	28	decline	decline	NOUN
gujaf-142	145	29	in	in	ADP
gujaf-142	145	30	rgdp	rgdp	NOUN
gujaf-142	145	31	by	by	ADP
gujaf-142	145	32	about	about	ADV
gujaf-142	145	33	48.2	48.2	NUM
gujaf-142	145	34	%	%	NOUN
gujaf-142	145	35	,	,	PUNCT
gujaf-142	145	36	and	and	CCONJ
gujaf-142	145	37	vice	vice	ADV
gujaf-142	145	38	versa	versa	ADV
gujaf-142	145	39	.	.	PUNCT
gujaf-142	146	1	this	this	DET
gujaf-142	146	2	model	model	NOUN
gujaf-142	146	3	's	's	PART
gujaf-142	146	4	adjusted	adjust	VERB
gujaf-142	146	5	r	r	NOUN
gujaf-142	146	6	-	-	PUNCT
gujaf-142	146	7	squared	square	VERB
gujaf-142	146	8	is	be	AUX
gujaf-142	146	9	0.537	0.537	NUM
gujaf-142	146	10	,	,	PUNCT
gujaf-142	146	11	meaning	mean	VERB
gujaf-142	146	12	that	that	SCONJ
gujaf-142	146	13	it	it	PRON
gujaf-142	146	14	explains	explain	VERB
gujaf-142	146	15	around	around	ADP
gujaf-142	146	16	53.7	53.7	NUM
gujaf-142	146	17	percent	percent	NOUN
gujaf-142	146	18	of	of	ADP
gujaf-142	146	19	rgdp	rgdp	NOUN
gujaf-142	146	20	changes	change	NOUN
gujaf-142	146	21	.	.	PUNCT
gujaf-142	147	1	the	the	DET
gujaf-142	147	2	total	total	ADJ
gujaf-142	147	3	model	model	NOUN
gujaf-142	147	4	is	be	AUX
gujaf-142	147	5	statistically	statistically	ADV
gujaf-142	147	6	significant	significant	ADJ
gujaf-142	147	7	,	,	PUNCT
gujaf-142	147	8	with	with	ADP
gujaf-142	147	9	an	an	DET
gujaf-142	147	10	f	f	NOUN
gujaf-142	147	11	-	-	PUNCT
gujaf-142	147	12	statistic	statistic	NOUN
gujaf-142	147	13	of	of	ADP
gujaf-142	147	14	74.0	74.0	NUM
gujaf-142	147	15	and	and	CCONJ
gujaf-142	147	16	a	a	DET
gujaf-142	147	17	p	p	NOUN
gujaf-142	147	18	-	-	PUNCT
gujaf-142	147	19	value	value	NOUN
gujaf-142	147	20	of	of	ADP
gujaf-142	147	21	0.000	0.000	NUM
gujaf-142	147	22	.	.	PUNCT
gujaf-142	148	1	these	these	DET
gujaf-142	148	2	factors	factor	NOUN
gujaf-142	148	3	add	add	VERB
gujaf-142	148	4	up	up	ADP
gujaf-142	148	5	to	to	ADP
gujaf-142	148	6	an	an	DET
gujaf-142	148	7	excellent	excellent	ADJ
gujaf-142	148	8	match	match	NOUN
gujaf-142	148	9	for	for	ADP
gujaf-142	148	10	the	the	DET
gujaf-142	148	11	model	model	NOUN
gujaf-142	148	12	.	.	PUNCT
gujaf-142	149	1	as	as	SCONJ
gujaf-142	149	2	the	the	DET
gujaf-142	149	3	model	model	NOUN
gujaf-142	149	4	's	's	PART
gujaf-142	149	5	reported	report	VERB
gujaf-142	149	6	value	value	NOUN
gujaf-142	149	7	may	may	AUX
gujaf-142	149	8	be	be	AUX
gujaf-142	149	9	approximated	approximate	VERB
gujaf-142	149	10	to	to	ADP
gujaf-142	149	11	2.0	2.0	NUM
gujaf-142	149	12	,	,	PUNCT
gujaf-142	149	13	the	the	DET
gujaf-142	149	14	durbin	durbin	ADJ
gujaf-142	149	15	-	-	PUNCT
gujaf-142	149	16	watson	watson	NOUN
gujaf-142	149	17	statistic	statistic	NOUN
gujaf-142	149	18	suggests	suggest	VERB
gujaf-142	149	19	that	that	SCONJ
gujaf-142	149	20	the	the	DET
gujaf-142	149	21	model	model	NOUN
gujaf-142	149	22	is	be	AUX
gujaf-142	149	23	free	free	ADJ
gujaf-142	149	24	of	of	ADP
gujaf-142	149	25	serial	serial	ADJ
gujaf-142	149	26	correlation	correlation	NOUN
gujaf-142	149	27	.	.	PUNCT
gujaf-142	150	1	the	the	DET
gujaf-142	150	2	findings	finding	NOUN
gujaf-142	150	3	of	of	ADP
gujaf-142	150	4	this	this	DET
gujaf-142	150	5	study	study	NOUN
gujaf-142	150	6	implied	imply	VERB
gujaf-142	150	7	that	that	SCONJ
gujaf-142	150	8	nigeria	nigeria	PROPN
gujaf-142	150	9	government	government	NOUN
gujaf-142	150	10	both	both	CCONJ
gujaf-142	150	11	in	in	ADP
gujaf-142	150	12	the	the	DET
gujaf-142	150	13	short	short	ADJ
gujaf-142	150	14	and	and	CCONJ
gujaf-142	150	15	long	long	ADJ
gujaf-142	150	16	runs	run	NOUN
gujaf-142	150	17	should	should	AUX
gujaf-142	150	18	diversified	diversify	VERB
gujaf-142	150	19	source	source	NOUN
gujaf-142	150	20	of	of	ADP
gujaf-142	150	21	national	national	ADJ
gujaf-142	150	22	revenue	revenue	NOUN
gujaf-142	150	23	apart	apart	ADV
gujaf-142	150	24	from	from	ADP
gujaf-142	150	25	oil	oil	NOUN
gujaf-142	150	26	revenue	revenue	NOUN
gujaf-142	150	27	and	and	CCONJ
gujaf-142	150	28	properly	properly	ADV
gujaf-142	150	29	and	and	CCONJ
gujaf-142	150	30	efficiently	efficiently	ADV
gujaf-142	150	31	utilized	utilize	VERB
gujaf-142	150	32	indirect	indirect	ADJ
gujaf-142	150	33	taxes	taxis	NOUN
gujaf-142	150	34	(	(	PUNCT
gujaf-142	150	35	vat	vat	NOUN
gujaf-142	150	36	and	and	CCONJ
gujaf-142	150	37	ced	ce	VERB
gujaf-142	150	38	)	)	PUNCT
gujaf-142	150	39	by	by	ADP
gujaf-142	150	40	building	build	VERB
gujaf-142	150	41	sound	sound	ADJ
gujaf-142	150	42	tax	tax	NOUN
gujaf-142	150	43	system	system	NOUN
gujaf-142	150	44	to	to	PART
gujaf-142	150	45	meet	meet	VERB
gujaf-142	150	46	up	up	ADP
gujaf-142	150	47	national	national	ADJ
gujaf-142	150	48	budget	budget	NOUN
gujaf-142	150	49	meant	mean	VERB
gujaf-142	150	50	to	to	PART
gujaf-142	150	51	enhance	enhance	VERB
gujaf-142	150	52	economic	economic	ADJ
gujaf-142	150	53	growth	growth	NOUN
gujaf-142	150	54	.	.	PUNCT
gujaf-142	151	1	finally	finally	ADV
gujaf-142	151	2	,	,	PUNCT
gujaf-142	151	3	the	the	DET
gujaf-142	151	4	challenges	challenge	NOUN
gujaf-142	151	5	of	of	ADP
gujaf-142	151	6	higher	high	ADJ
gujaf-142	151	7	and	and	CCONJ
gujaf-142	151	8	continuous	continuous	ADJ
gujaf-142	151	9	unstable	unstable	ADJ
gujaf-142	151	10	exchange	exchange	NOUN
gujaf-142	151	11	rate	rate	NOUN
gujaf-142	151	12	against	against	ADP
gujaf-142	151	13	foreign	foreign	ADJ
gujaf-142	151	14	currency	currency	NOUN
gujaf-142	151	15	reduced	reduce	VERB
gujaf-142	151	16	investors	investor	NOUN
gujaf-142	151	17	’	’	PART
gujaf-142	151	18	confidence	confidence	NOUN
gujaf-142	151	19	on	on	ADP
gujaf-142	151	20	nigeria	nigeria	PROPN
gujaf-142	151	21	economy	economy	NOUN
gujaf-142	151	22	therefore	therefore	ADV
gujaf-142	151	23	reduce	reduce	VERB
gujaf-142	151	24	level	level	NOUN
gujaf-142	151	25	of	of	ADP
gujaf-142	151	26	investors	investor	NOUN
gujaf-142	151	27	patronage	patronage	NOUN
gujaf-142	151	28	thus	thus	ADV
gujaf-142	151	29	reduced	reduce	VERB
gujaf-142	151	30	nigeria	nigeria	PROPN
gujaf-142	151	31	economic	economic	ADJ
gujaf-142	151	32	growth	growth	NOUN
gujaf-142	151	33	trend	trend	NOUN
gujaf-142	151	34	.	.	PUNCT
gujaf-142	152	1	5	5	X
gujaf-142	152	2	.	.	X
gujaf-142	152	3	conclusion	conclusion	NOUN
gujaf-142	152	4	and	and	CCONJ
gujaf-142	152	5	recommendations	recommendation	NOUN
gujaf-142	152	6	the	the	DET
gujaf-142	152	7	study	study	NOUN
gujaf-142	152	8	concluded	conclude	VERB
gujaf-142	152	9	that	that	SCONJ
gujaf-142	152	10	indirect	indirect	ADJ
gujaf-142	152	11	taxes	taxis	NOUN
gujaf-142	152	12	(	(	PUNCT
gujaf-142	152	13	vat	vat	NOUN
gujaf-142	152	14	and	and	CCONJ
gujaf-142	152	15	ced	ce	VERB
gujaf-142	152	16	)	)	PUNCT
gujaf-142	152	17	with	with	ADP
gujaf-142	152	18	int	int	NOUN
gujaf-142	152	19	and	and	CCONJ
gujaf-142	152	20	exr	exr	PROPN
gujaf-142	152	21	as	as	SCONJ
gujaf-142	152	22	control	control	NOUN
gujaf-142	152	23	variables	variable	NOUN
gujaf-142	152	24	affect	affect	VERB
gujaf-142	152	25	economic	economic	ADJ
gujaf-142	152	26	growth	growth	NOUN
gujaf-142	152	27	in	in	ADP
gujaf-142	152	28	nigeria	nigeria	PROPN
gujaf-142	152	29	.	.	PUNCT
gujaf-142	153	1	this	this	PRON
gujaf-142	153	2	insinuate	insinuate	VERB
gujaf-142	153	3	that	that	SCONJ
gujaf-142	153	4	nigerian	nigerian	ADJ
gujaf-142	153	5	government	government	NOUN
gujaf-142	153	6	should	should	AUX
gujaf-142	153	7	diversify	diversify	VERB
gujaf-142	153	8	economic	economic	ADJ
gujaf-142	153	9	revenue	revenue	NOUN
gujaf-142	153	10	via	via	ADP
gujaf-142	153	11	indirect	indirect	ADJ
gujaf-142	153	12	taxes	taxis	NOUN
gujaf-142	153	13	which	which	PRON
gujaf-142	153	14	enhanced	enhance	VERB
gujaf-142	153	15	economic	economic	ADJ
gujaf-142	153	16	growth	growth	NOUN
gujaf-142	153	17	.	.	PUNCT
gujaf-142	154	1	considering	consider	VERB
gujaf-142	154	2	the	the	DET
gujaf-142	154	3	findings	finding	NOUN
gujaf-142	154	4	,	,	PUNCT
gujaf-142	154	5	recommendations	recommendation	NOUN
gujaf-142	154	6	were	be	AUX
gujaf-142	154	7	made	make	VERB
gujaf-142	154	8	.	.	PUNCT
gujaf-142	155	1	i.	i.	PROPN
gujaf-142	155	2	instead	instead	ADV
gujaf-142	155	3	of	of	ADP
gujaf-142	155	4	using	use	VERB
gujaf-142	155	5	vat	vat	NOUN
gujaf-142	155	6	for	for	ADP
gujaf-142	155	7	recurrent	recurrent	ADJ
gujaf-142	155	8	expenditure	expenditure	NOUN
gujaf-142	155	9	such	such	ADJ
gujaf-142	155	10	as	as	ADP
gujaf-142	155	11	payment	payment	NOUN
gujaf-142	155	12	of	of	ADP
gujaf-142	155	13	salaries	salary	NOUN
gujaf-142	155	14	,	,	PUNCT
gujaf-142	155	15	the	the	DET
gujaf-142	155	16	government	government	NOUN
gujaf-142	155	17	should	should	AUX
gujaf-142	155	18	ensure	ensure	VERB
gujaf-142	155	19	that	that	SCONJ
gujaf-142	155	20	vat	vat	NOUN
gujaf-142	155	21	revenue	revenue	NOUN
gujaf-142	155	22	is	be	AUX
gujaf-142	155	23	adequately	adequately	ADV
gujaf-142	155	24	utilized	utilize	VERB
gujaf-142	155	25	in	in	ADP
gujaf-142	155	26	the	the	DET
gujaf-142	155	27	supply	supply	NOUN
gujaf-142	155	28	of	of	ADP
gujaf-142	155	29	autonomous	autonomous	ADJ
gujaf-142	155	30	capital	capital	NOUN
gujaf-142	155	31	investment	investment	NOUN
gujaf-142	155	32	that	that	PRON
gujaf-142	155	33	will	will	AUX
gujaf-142	155	34	drive	drive	VERB
gujaf-142	155	35	the	the	DET
gujaf-142	155	36	economic	economic	ADJ
gujaf-142	155	37	functions	function	NOUN
gujaf-142	155	38	and	and	CCONJ
gujaf-142	155	39	growth	growth	NOUN
gujaf-142	155	40	.	.	PUNCT
gujaf-142	156	1	13	13	NUM
gujaf-142	156	2	ii	ii	NOUN
gujaf-142	156	3	.	.	PUNCT
gujaf-142	156	4	to	to	PART
gujaf-142	156	5	enable	enable	VERB
gujaf-142	156	6	economic	economic	ADJ
gujaf-142	156	7	growth	growth	NOUN
gujaf-142	156	8	through	through	ADP
gujaf-142	156	9	real	real	ADJ
gujaf-142	156	10	sectors	sector	NOUN
gujaf-142	156	11	,	,	PUNCT
gujaf-142	156	12	the	the	DET
gujaf-142	156	13	government	government	NOUN
gujaf-142	156	14	should	should	AUX
gujaf-142	156	15	ensure	ensure	VERB
gujaf-142	156	16	that	that	SCONJ
gujaf-142	156	17	they	they	PRON
gujaf-142	156	18	are	be	AUX
gujaf-142	156	19	not	not	PART
gujaf-142	156	20	charged	charge	VERB
gujaf-142	156	21	high	high	ADJ
gujaf-142	156	22	customs	custom	NOUN
gujaf-142	156	23	duties	duty	NOUN
gujaf-142	156	24	when	when	SCONJ
gujaf-142	156	25	acquiring	acquire	VERB
gujaf-142	156	26	raw	raw	ADJ
gujaf-142	156	27	materials	material	NOUN
gujaf-142	156	28	from	from	ADP
gujaf-142	156	29	other	other	ADJ
gujaf-142	156	30	countries	country	NOUN
gujaf-142	156	31	.	.	PUNCT
gujaf-142	157	1	iii	iii	X
gujaf-142	157	2	.	.	PUNCT
gujaf-142	157	3	central	central	PROPN
gujaf-142	157	4	bank	bank	PROPN
gujaf-142	157	5	of	of	ADP
gujaf-142	157	6	nigeria	nigeria	PROPN
gujaf-142	157	7	should	should	AUX
gujaf-142	157	8	mandate	mandate	VERB
gujaf-142	157	9	deposit	deposit	NOUN
gujaf-142	157	10	money	money	NOUN
gujaf-142	157	11	banks	bank	NOUN
gujaf-142	157	12	to	to	PART
gujaf-142	157	13	fix	fix	VERB
gujaf-142	157	14	lower	low	ADJ
gujaf-142	157	15	interest	interest	NOUN
gujaf-142	157	16	rate	rate	NOUN
gujaf-142	157	17	or	or	CCONJ
gujaf-142	157	18	affordable	affordable	ADJ
gujaf-142	157	19	interest	interest	NOUN
gujaf-142	157	20	rate	rate	NOUN
gujaf-142	157	21	so	so	SCONJ
gujaf-142	157	22	that	that	SCONJ
gujaf-142	157	23	more	more	ADJ
gujaf-142	157	24	investors	investor	NOUN
gujaf-142	157	25	can	can	AUX
gujaf-142	157	26	have	have	VERB
gujaf-142	157	27	access	access	NOUN
gujaf-142	157	28	to	to	ADP
gujaf-142	157	29	loan	loan	NOUN
gujaf-142	157	30	to	to	PART
gujaf-142	157	31	invest	invest	VERB
gujaf-142	157	32	in	in	ADP
gujaf-142	157	33	the	the	DET
gujaf-142	157	34	stock	stock	NOUN
gujaf-142	157	35	market	market	NOUN
gujaf-142	157	36	which	which	PRON
gujaf-142	157	37	in	in	ADP
gujaf-142	157	38	turn	turn	NOUN
gujaf-142	157	39	rise	rise	VERB
gujaf-142	157	40	nigeria	nigeria	PROPN
gujaf-142	157	41	stock	stock	NOUN
gujaf-142	157	42	market	market	NOUN
gujaf-142	157	43	capitalization	capitalization	NOUN
gujaf-142	157	44	.	.	PUNCT
gujaf-142	158	1	iv	iv	X
gujaf-142	158	2	.	.	PUNCT
gujaf-142	158	3	central	central	PROPN
gujaf-142	158	4	bank	bank	PROPN
gujaf-142	158	5	of	of	ADP
gujaf-142	158	6	nigeria	nigeria	PROPN
gujaf-142	158	7	should	should	AUX
gujaf-142	158	8	employ	employ	VERB
gujaf-142	158	9	best	good	ADJ
gujaf-142	158	10	practice	practice	NOUN
gujaf-142	158	11	of	of	ADP
gujaf-142	158	12	monetary	monetary	ADJ
gujaf-142	158	13	policies	policy	NOUN
gujaf-142	158	14	and	and	CCONJ
gujaf-142	158	15	find	find	VERB
gujaf-142	158	16	means	mean	NOUN
gujaf-142	158	17	to	to	PART
gujaf-142	158	18	reduce	reduce	VERB
gujaf-142	158	19	level	level	NOUN
gujaf-142	158	20	of	of	ADP
gujaf-142	158	21	importation	importation	NOUN
gujaf-142	158	22	to	to	PART
gujaf-142	158	23	gain	gain	VERB
gujaf-142	158	24	stable	stable	ADJ
gujaf-142	158	25	exchange	exchange	NOUN
gujaf-142	158	26	rate	rate	NOUN
gujaf-142	158	27	which	which	PRON
gujaf-142	158	28	will	will	AUX
gujaf-142	158	29	attract	attract	VERB
gujaf-142	158	30	foreign	foreign	ADJ
gujaf-142	158	31	investor	investor	NOUN
gujaf-142	158	32	to	to	ADP
gujaf-142	158	33	nigeria	nigeria	PROPN
gujaf-142	158	34	stock	stock	NOUN
gujaf-142	158	35	market	market	NOUN
gujaf-142	158	36	.	.	PUNCT
gujaf-142	159	1	the	the	DET
gujaf-142	159	2	finding	finding	NOUN
gujaf-142	159	3	of	of	ADP
gujaf-142	159	4	this	this	DET
gujaf-142	159	5	study	study	NOUN
gujaf-142	159	6	implies	imply	VERB
gujaf-142	159	7	that	that	SCONJ
gujaf-142	159	8	nigeria	nigeria	PROPN
gujaf-142	159	9	government	government	NOUN
gujaf-142	159	10	should	should	AUX
gujaf-142	159	11	consciously	consciously	ADV
gujaf-142	159	12	focus	focus	VERB
gujaf-142	159	13	on	on	ADP
gujaf-142	159	14	revenue	revenue	NOUN
gujaf-142	159	15	generation	generation	NOUN
gujaf-142	159	16	diversification	diversification	NOUN
gujaf-142	159	17	through	through	ADP
gujaf-142	159	18	indirect	indirect	ADJ
gujaf-142	159	19	taxes	taxis	NOUN
gujaf-142	159	20	because	because	SCONJ
gujaf-142	159	21	generating	generate	VERB
gujaf-142	159	22	revenue	revenue	NOUN
gujaf-142	159	23	largely	largely	ADV
gujaf-142	159	24	from	from	ADP
gujaf-142	159	25	crude	crude	ADJ
gujaf-142	159	26	oil	oil	NOUN
gujaf-142	159	27	alone	alone	ADV
gujaf-142	159	28	might	might	AUX
gujaf-142	159	29	jeopardize	jeopardize	VERB
gujaf-142	159	30	economic	economic	ADJ
gujaf-142	159	31	growth	growth	NOUN
gujaf-142	159	32	if	if	SCONJ
gujaf-142	159	33	there	there	PRON
gujaf-142	159	34	is	be	VERB
gujaf-142	159	35	oil	oil	NOUN
gujaf-142	159	36	price	price	NOUN
gujaf-142	159	37	crisis	crisis	NOUN
gujaf-142	159	38	or	or	CCONJ
gujaf-142	159	39	global	global	ADJ
gujaf-142	159	40	oil	oil	NOUN
gujaf-142	159	41	prices	price	NOUN
gujaf-142	159	42	crash	crash	NOUN
gujaf-142	159	43	.	.	PUNCT
gujaf-142	160	1	no	no	DET
gujaf-142	160	2	country	country	NOUN
gujaf-142	160	3	can	can	AUX
gujaf-142	160	4	fix	fix	VERB
gujaf-142	160	5	global	global	ADJ
gujaf-142	160	6	crude	crude	ADJ
gujaf-142	160	7	oil	oil	NOUN
gujaf-142	160	8	prices	price	NOUN
gujaf-142	160	9	and	and	CCONJ
gujaf-142	160	10	most	most	ADV
gujaf-142	160	11	developed	develop	VERB
gujaf-142	160	12	countries	country	NOUN
gujaf-142	160	13	nowadays	nowadays	ADV
gujaf-142	160	14	are	be	AUX
gujaf-142	160	15	facing	face	VERB
gujaf-142	160	16	out	out	ADP
gujaf-142	160	17	crude	crude	ADJ
gujaf-142	160	18	oil	oil	NOUN
gujaf-142	160	19	usage	usage	NOUN
gujaf-142	160	20	(	(	PUNCT
gujaf-142	160	21	i.e	i.e	X
gujaf-142	160	22	reducing	reduce	VERB
gujaf-142	160	23	high	high	ADJ
gujaf-142	160	24	level	level	NOUN
gujaf-142	160	25	of	of	ADP
gujaf-142	160	26	dependency	dependency	NOUN
gujaf-142	160	27	on	on	ADP
gujaf-142	160	28	crude	crude	ADJ
gujaf-142	160	29	oil	oil	NOUN
gujaf-142	160	30	)	)	PUNCT
gujaf-142	160	31	thus	thus	ADV
gujaf-142	160	32	reduce	reduce	VERB
gujaf-142	160	33	oil	oil	NOUN
gujaf-142	160	34	revenue	revenue	NOUN
gujaf-142	160	35	for	for	ADP
gujaf-142	160	36	nigeria	nigeria	PROPN
gujaf-142	160	37	government	government	NOUN
gujaf-142	160	38	in	in	ADP
gujaf-142	160	39	the	the	DET
gujaf-142	160	40	long	long	ADJ
gujaf-142	160	41	run	run	NOUN
gujaf-142	160	42	since	since	SCONJ
gujaf-142	160	43	nigeria	nigeria	PROPN
gujaf-142	160	44	as	as	ADP
gujaf-142	160	45	an	an	DET
gujaf-142	160	46	economy	economy	NOUN
gujaf-142	160	47	is	be	AUX
gujaf-142	160	48	a	a	DET
gujaf-142	160	49	mono	mono	NOUN
gujaf-142	160	50	-	-	PUNCT
gujaf-142	160	51	culture	culture	NOUN
gujaf-142	160	52	oil	oil	NOUN
gujaf-142	160	53	revenue	revenue	NOUN
gujaf-142	160	54	generation	generation	NOUN
gujaf-142	160	55	country	country	NOUN
gujaf-142	160	56	.	.	PUNCT
gujaf-142	161	1	therefore	therefore	ADV
gujaf-142	161	2	,	,	PUNCT
gujaf-142	161	3	nigeria	nigeria	PROPN
gujaf-142	161	4	government	government	PROPN
gujaf-142	161	5	or	or	CCONJ
gujaf-142	161	6	nigeria	nigeria	PROPN
gujaf-142	161	7	policy	policy	NOUN
gujaf-142	161	8	makers	maker	NOUN
gujaf-142	161	9	should	should	AUX
gujaf-142	161	10	diversify	diversify	VERB
gujaf-142	161	11	mean	mean	NOUN
gujaf-142	161	12	of	of	ADP
gujaf-142	161	13	generating	generate	VERB
gujaf-142	161	14	revenue	revenue	NOUN
gujaf-142	161	15	via	via	ADP
gujaf-142	161	16	vat	vat	NOUN
gujaf-142	161	17	and	and	CCONJ
gujaf-142	161	18	ced	ce	VERB
gujaf-142	161	19	to	to	PART
gujaf-142	161	20	boost	boost	VERB
gujaf-142	161	21	economic	economic	ADJ
gujaf-142	161	22	growth	growth	NOUN
gujaf-142	161	23	.	.	PUNCT
gujaf-142	162	1	the	the	DET
gujaf-142	162	2	study	study	NOUN
gujaf-142	162	3	contributed	contribute	VERB
gujaf-142	162	4	to	to	ADP
gujaf-142	162	5	knowledge	knowledge	NOUN
gujaf-142	162	6	by	by	ADP
gujaf-142	162	7	serving	serve	VERB
gujaf-142	162	8	as	as	ADP
gujaf-142	162	9	an	an	DET
gujaf-142	162	10	eye	eye	NOUN
gujaf-142	162	11	opener	opener	NOUN
gujaf-142	162	12	to	to	ADP
gujaf-142	162	13	government	government	NOUN
gujaf-142	162	14	or	or	CCONJ
gujaf-142	162	15	policy	policy	NOUN
gujaf-142	162	16	makers	maker	NOUN
gujaf-142	162	17	and	and	CCONJ
gujaf-142	162	18	tax	tax	NOUN
gujaf-142	162	19	scholars	scholar	NOUN
gujaf-142	162	20	that	that	PRON
gujaf-142	162	21	revenue	revenue	NOUN
gujaf-142	162	22	generation	generation	NOUN
gujaf-142	162	23	by	by	ADP
gujaf-142	162	24	nigeria	nigeria	PROPN
gujaf-142	162	25	government	government	NOUN
gujaf-142	162	26	must	must	AUX
gujaf-142	162	27	be	be	AUX
gujaf-142	162	28	diversify	diversify	ADJ
gujaf-142	162	29	via	via	ADP
gujaf-142	162	30	indirect	indirect	ADJ
gujaf-142	162	31	taxes	taxis	NOUN
gujaf-142	162	32	(	(	PUNCT
gujaf-142	162	33	vat	vat	NOUN
gujaf-142	162	34	and	and	CCONJ
gujaf-142	162	35	ced	ce	VERB
gujaf-142	162	36	)	)	PUNCT
gujaf-142	162	37	and	and	CCONJ
gujaf-142	162	38	that	that	SCONJ
gujaf-142	162	39	there	there	PRON
gujaf-142	162	40	must	must	AUX
gujaf-142	162	41	be	be	AUX
gujaf-142	162	42	strict	strict	ADJ
gujaf-142	162	43	policy	policy	NOUN
gujaf-142	162	44	measures	measure	NOUN
gujaf-142	162	45	to	to	PART
gujaf-142	162	46	reduce	reduce	VERB
gujaf-142	162	47	the	the	DET
gujaf-142	162	48	level	level	NOUN
gujaf-142	162	49	of	of	ADP
gujaf-142	162	50	indirect	indirect	ADJ
gujaf-142	162	51	taxes	taxis	NOUN
gujaf-142	162	52	gap	gap	NOUN
gujaf-142	162	53	revenue	revenue	NOUN
gujaf-142	162	54	generation	generation	NOUN
gujaf-142	162	55	to	to	PART
gujaf-142	162	56	have	have	VERB
gujaf-142	162	57	enough	enough	ADJ
gujaf-142	162	58	financial	financial	ADJ
gujaf-142	162	59	resources	resource	NOUN
gujaf-142	162	60	from	from	ADP
gujaf-142	162	61	indirect	indirect	ADJ
gujaf-142	162	62	taxes	taxis	NOUN
gujaf-142	162	63	to	to	PART
gujaf-142	162	64	execute	execute	VERB
gujaf-142	162	65	national	national	ADJ
gujaf-142	162	66	budget	budget	NOUN
gujaf-142	162	67	that	that	PRON
gujaf-142	162	68	will	will	AUX
gujaf-142	162	69	enhance	enhance	VERB
gujaf-142	162	70	economic	economic	ADJ
gujaf-142	162	71	growth	growth	NOUN
gujaf-142	162	72	in	in	ADP
gujaf-142	162	73	nigeria	nigeria	PROPN
gujaf-142	162	74	.	.	PUNCT
gujaf-142	163	1	lastly	lastly	ADV
gujaf-142	163	2	,	,	PUNCT
gujaf-142	163	3	the	the	DET
gujaf-142	163	4	anchored	anchored	ADJ
gujaf-142	163	5	theory	theory	NOUN
gujaf-142	163	6	for	for	ADP
gujaf-142	163	7	this	this	DET
gujaf-142	163	8	study	study	NOUN
gujaf-142	163	9	emphasized	emphasize	VERB
gujaf-142	163	10	that	that	SCONJ
gujaf-142	163	11	taxes	taxis	NOUN
gujaf-142	163	12	must	must	AUX
gujaf-142	163	13	be	be	AUX
gujaf-142	163	14	collected	collect	VERB
gujaf-142	163	15	from	from	ADP
gujaf-142	163	16	citizens	citizen	NOUN
gujaf-142	163	17	and	and	CCONJ
gujaf-142	163	18	investors	investor	NOUN
gujaf-142	163	19	for	for	SCONJ
gujaf-142	163	20	an	an	DET
gujaf-142	163	21	economy	economy	NOUN
gujaf-142	163	22	to	to	PART
gujaf-142	163	23	achieve	achieve	VERB
gujaf-142	163	24	economic	economic	ADJ
gujaf-142	163	25	growth	growth	NOUN
gujaf-142	163	26	and	and	CCONJ
gujaf-142	163	27	development	development	NOUN
gujaf-142	163	28	.	.	PUNCT
gujaf-142	164	1	therefore	therefore	ADV
gujaf-142	164	2	,	,	PUNCT
gujaf-142	164	3	this	this	DET
gujaf-142	164	4	theory	theory	NOUN
gujaf-142	164	5	supported	support	VERB
gujaf-142	164	6	the	the	DET
gujaf-142	164	7	study	study	NOUN
gujaf-142	164	8	finding	find	VERB
gujaf-142	164	9	that	that	SCONJ
gujaf-142	164	10	diversifying	diversify	VERB
gujaf-142	164	11	nigeria	nigeria	PROPN
gujaf-142	164	12	national	national	ADJ
gujaf-142	164	13	revenue	revenue	NOUN
gujaf-142	164	14	not	not	PART
gujaf-142	164	15	only	only	ADV
gujaf-142	164	16	from	from	ADP
gujaf-142	164	17	oil	oil	NOUN
gujaf-142	164	18	but	but	CCONJ
gujaf-142	164	19	also	also	ADV
gujaf-142	164	20	taxes	tax	VERB
gujaf-142	164	21	with	with	ADP
gujaf-142	164	22	create	create	VERB
gujaf-142	164	23	more	more	ADJ
gujaf-142	164	24	economic	economic	ADJ
gujaf-142	164	25	activities	activity	NOUN
gujaf-142	164	26	and	and	CCONJ
gujaf-142	164	27	enhanced	enhance	VERB
gujaf-142	164	28	economic	economic	ADJ
gujaf-142	164	29	growth	growth	NOUN
gujaf-142	164	30	.	.	PUNCT
gujaf-142	165	1	likewise	likewise	ADV
gujaf-142	165	2	accounting	accounting	NOUN
gujaf-142	165	3	scholars	scholar	NOUN
gujaf-142	165	4	and	and	CCONJ
gujaf-142	165	5	future	future	ADJ
gujaf-142	165	6	researchers	researcher	NOUN
gujaf-142	165	7	should	should	AUX
gujaf-142	165	8	develop	develop	VERB
gujaf-142	165	9	globally	globally	ADV
gujaf-142	165	10	and	and	CCONJ
gujaf-142	165	11	sound	sound	ADJ
gujaf-142	165	12	tax	tax	NOUN
gujaf-142	165	13	collection	collection	NOUN
gujaf-142	165	14	strategies	strategy	NOUN
gujaf-142	165	15	that	that	PRON
gujaf-142	165	16	will	will	AUX
gujaf-142	165	17	be	be	AUX
gujaf-142	165	18	imbibe	imbibe	VERB
gujaf-142	165	19	or	or	CCONJ
gujaf-142	165	20	employ	employ	VERB
gujaf-142	165	21	by	by	ADP
gujaf-142	165	22	tax	tax	NOUN
gujaf-142	165	23	authorities	authority	NOUN
gujaf-142	165	24	so	so	SCONJ
gujaf-142	165	25	as	as	ADP
gujaf-142	165	26	reduced	reduced	ADJ
gujaf-142	165	27	level	level	NOUN
gujaf-142	165	28	of	of	ADP
gujaf-142	165	29	tax	tax	NOUN
gujaf-142	165	30	gap	gap	NOUN
gujaf-142	165	31	and	and	CCONJ
gujaf-142	165	32	enhanced	enhance	VERB
gujaf-142	165	33	efficiency	efficiency	NOUN
gujaf-142	165	34	in	in	ADP
gujaf-142	165	35	accountability	accountability	NOUN
gujaf-142	165	36	of	of	ADP
gujaf-142	165	37	the	the	DET
gujaf-142	165	38	tax	tax	NOUN
gujaf-142	165	39	revenue	revenue	NOUN
gujaf-142	165	40	.	.	PUNCT
gujaf-142	166	1	references	reference	NOUN
gujaf-142	166	2	14	14	NUM
gujaf-142	166	3	abiola	abiola	PROPN
gujaf-142	166	4	,	,	PUNCT
gujaf-142	166	5	j.	j.	PROPN
gujaf-142	166	6	,	,	PUNCT
gujaf-142	166	7	&	&	CCONJ
gujaf-142	166	8	asiweh	asiweh	ADJ
gujaf-142	166	9	,	,	PUNCT
gujaf-142	166	10	m.	m.	NOUN
gujaf-142	166	11	(	(	PUNCT
gujaf-142	166	12	2012	2012	NUM
gujaf-142	166	13	)	)	PUNCT
gujaf-142	166	14	.	.	PUNCT
gujaf-142	167	1	impact	impact	NOUN
gujaf-142	167	2	of	of	ADP
gujaf-142	167	3	tax	tax	NOUN
gujaf-142	167	4	administration	administration	NOUN
gujaf-142	167	5	on	on	ADP
gujaf-142	167	6	government	government	NOUN
gujaf-142	167	7	revenue	revenue	NOUN
gujaf-142	167	8	in	in	ADP
gujaf-142	167	9	a	a	DET
gujaf-142	167	10	developing	develop	VERB
gujaf-142	167	11	economya	economya	ADJ
gujaf-142	167	12	case	case	NOUN
gujaf-142	167	13	study	study	NOUN
gujaf-142	167	14	of	of	ADP
gujaf-142	167	15	nigeria	nigeria	PROPN
gujaf-142	167	16	.	.	PUNCT
gujaf-142	168	1	international	international	ADJ
gujaf-142	168	2	journal	journal	PROPN
gujaf-142	168	3	of	of	ADP
gujaf-142	168	4	business	business	NOUN
gujaf-142	168	5	and	and	CCONJ
gujaf-142	168	6	social	social	ADJ
gujaf-142	168	7	science	science	NOUN
gujaf-142	168	8	,	,	PUNCT
gujaf-142	168	9	3(8	3(8	NUM
gujaf-142	168	10	)	)	PUNCT
gujaf-142	168	11	,	,	PUNCT
gujaf-142	168	12	99	99	NUM
gujaf-142	168	13	-	-	SYM
gujaf-142	168	14	113	113	NUM
gujaf-142	168	15	.	.	PUNCT
gujaf-142	169	1	abomaye	abomaye	PROPN
gujaf-142	169	2	,	,	PUNCT
gujaf-142	169	3	n.	n.	PROPN
gujaf-142	169	4	,	,	PUNCT
gujaf-142	169	5	williams	williams	PROPN
gujaf-142	169	6	,	,	PUNCT
gujaf-142	169	7	a.	a.	PROPN
gujaf-142	169	8	s.	s.	PROPN
gujaf-142	169	9	,	,	PUNCT
gujaf-142	169	10	michael	michael	PROPN
gujaf-142	169	11	,	,	PUNCT
gujaf-142	169	12	j.	j.	PROPN
gujaf-142	169	13	e.	e.	PROPN
gujaf-142	169	14	m.	m.	PROPN
gujaf-142	169	15	,	,	PUNCT
gujaf-142	169	16	&	&	CCONJ
gujaf-142	169	17	friday	friday	PROPN
gujaf-142	169	18	,	,	PUNCT
gujaf-142	169	19	h.	h.	PROPN
gujaf-142	169	20	c.	c.	PROPN
gujaf-142	169	21	(	(	PUNCT
gujaf-142	169	22	2018	2018	NUM
gujaf-142	169	23	)	)	PUNCT
gujaf-142	169	24	.	.	PUNCT
gujaf-142	170	1	an	an	DET
gujaf-142	170	2	empirical	empirical	ADJ
gujaf-142	170	3	analysis	analysis	NOUN
gujaf-142	170	4	of	of	ADP
gujaf-142	170	5	tax	tax	NOUN
gujaf-142	170	6	revenue	revenue	NOUN
gujaf-142	170	7	and	and	CCONJ
gujaf-142	170	8	economic	economic	ADJ
gujaf-142	170	9	growth	growth	NOUN
gujaf-142	170	10	in	in	ADP
gujaf-142	170	11	nigeria	nigeria	PROPN
gujaf-142	170	12	from	from	ADP
gujaf-142	170	13	1980	1980	NUM
gujaf-142	170	14	to	to	ADP
gujaf-142	170	15	2015	2015	NUM
gujaf-142	170	16	.	.	PUNCT
gujaf-142	171	1	glob	glob	PROPN
gujaf-142	171	2	.	.	PUNCT
gujaf-142	172	1	j.	j.	PROPN
gujaf-142	172	2	hum	hum	PROPN
gujaf-142	172	3	.	.	PUNCT
gujaf-142	173	1	soc	soc	PROPN
gujaf-142	173	2	.	.	PUNCT
gujaf-142	174	1	sci	sci	PROPN
gujaf-142	174	2	.	.	PUNCT
gujaf-142	175	1	f	f	PROPN
gujaf-142	175	2	political	political	PROPN
gujaf-142	175	3	sci	sci	PROPN
gujaf-142	175	4	.	.	PROPN
gujaf-142	175	5	,	,	PUNCT
gujaf-142	175	6	18	18	NUM
gujaf-142	175	7	,	,	PUNCT
gujaf-142	175	8	8–40	8–40	PROPN
gujaf-142	175	9	.	.	PUNCT
gujaf-142	176	1	asogwa	asogwa	PROPN
gujaf-142	176	2	,	,	PUNCT
gujaf-142	176	3	f.o	f.o	PROPN
gujaf-142	176	4	.	.	PROPN
gujaf-142	176	5	,	,	PUNCT
gujaf-142	176	6	&	&	CCONJ
gujaf-142	176	7	nkolika	nkolika	NOUN
gujaf-142	176	8	,	,	PUNCT
gujaf-142	176	9	o.	o.	NOUN
gujaf-142	176	10	m.	m.	NOUN
gujaf-142	176	11	(	(	PUNCT
gujaf-142	176	12	2013	2013	NUM
gujaf-142	176	13	)	)	PUNCT
gujaf-142	176	14	.	.	PUNCT
gujaf-142	177	1	value	value	NOUN
gujaf-142	177	2	added	add	VERB
gujaf-142	177	3	tax	tax	NOUN
gujaf-142	177	4	and	and	CCONJ
gujaf-142	177	5	investment	investment	NOUN
gujaf-142	177	6	growth	growth	NOUN
gujaf-142	177	7	in	in	ADP
gujaf-142	177	8	nigeria	nigeria	PROPN
gujaf-142	177	9	:	:	PUNCT
gujaf-142	177	10	time	time	NOUN
gujaf-142	177	11	series	series	PROPN
gujaf-142	177	12	analysis	analysis	NOUN
gujaf-142	177	13	.	.	PUNCT
gujaf-142	178	1	iosr	iosr	PROPN
gujaf-142	178	2	j.	j.	PROPN
gujaf-142	178	3	humanit	humanit	PROPN
gujaf-142	178	4	.	.	PUNCT
gujaf-142	179	1	soc	soc	PROPN
gujaf-142	179	2	.	.	PUNCT
gujaf-142	180	1	sci	sci	PROPN
gujaf-142	180	2	.	.	PROPN
gujaf-142	180	3	,	,	PUNCT
gujaf-142	180	4	18	18	NUM
gujaf-142	180	5	,	,	PUNCT
gujaf-142	180	6	28–31	28–31	NUM
gujaf-142	180	7	.	.	PUNCT
gujaf-142	180	8	ayuba	ayuba	PROPN
gujaf-142	180	9	,	,	PUNCT
gujaf-142	180	10	a.	a.	PROPN
gujaf-142	180	11	j.	j.	PROPN
gujaf-142	180	12	(	(	PUNCT
gujaf-142	180	13	2014	2014	NUM
gujaf-142	180	14	)	)	PUNCT
gujaf-142	180	15	.	.	PUNCT
gujaf-142	181	1	impact	impact	NOUN
gujaf-142	181	2	of	of	ADP
gujaf-142	181	3	non	non	ADJ
gujaf-142	181	4	-	-	ADJ
gujaf-142	181	5	oil	oil	ADJ
gujaf-142	181	6	revenue	revenue	NOUN
gujaf-142	181	7	on	on	ADP
gujaf-142	181	8	economic	economic	ADJ
gujaf-142	181	9	growth	growth	NOUN
gujaf-142	181	10	:	:	PUNCT
gujaf-142	181	11	the	the	DET
gujaf-142	181	12	nigerian	nigerian	PROPN
gujaf-142	181	13	perspective	perspective	NOUN
gujaf-142	181	14	.	.	PUNCT
gujaf-142	182	1	international	international	ADJ
gujaf-142	182	2	journal	journal	PROPN
gujaf-142	182	3	of	of	ADP
gujaf-142	182	4	finance	finance	NOUN
gujaf-142	182	5	and	and	CCONJ
gujaf-142	182	6	accounting	accounting	NOUN
gujaf-142	182	7	,	,	PUNCT
gujaf-142	182	8	3(5	3(5	NUM
gujaf-142	182	9	)	)	PUNCT
gujaf-142	182	10	,	,	PUNCT
gujaf-142	182	11	303309	303309	NUM
gujaf-142	182	12	.	.	PUNCT
gujaf-142	183	1	baghebo	baghebo	NOUN
gujaf-142	183	2	,	,	PUNCT
gujaf-142	183	3	m.	m.	NOUN
gujaf-142	183	4	(	(	PUNCT
gujaf-142	183	5	2012	2012	NUM
gujaf-142	183	6	)	)	PUNCT
gujaf-142	183	7	.	.	PUNCT
gujaf-142	184	1	natural	natural	ADJ
gujaf-142	184	2	resource	resource	NOUN
gujaf-142	184	3	economics	economic	NOUN
gujaf-142	184	4	.	.	PUNCT
gujaf-142	185	1	bayelsa	bayelsa	PROPN
gujaf-142	185	2	:	:	PUNCT
gujaf-142	186	1	kadmon	kadmon	PROPN
gujaf-142	186	2	printing	print	VERB
gujaf-142	186	3	press	press	PROPN
gujaf-142	186	4	and	and	CCONJ
gujaf-142	186	5	publishing	publish	VERB
gujaf-142	186	6	house	house	PROPN
gujaf-142	186	7	.	.	PUNCT
gujaf-142	186	8	bhartia	bhartia	PROPN
gujaf-142	186	9	,	,	PUNCT
gujaf-142	186	10	h.	h.	PROPN
gujaf-142	186	11	l.	l.	PROPN
gujaf-142	186	12	(	(	PUNCT
gujaf-142	186	13	2009	2009	NUM
gujaf-142	186	14	)	)	PUNCT
gujaf-142	186	15	.	.	PUNCT
gujaf-142	187	1	public	public	ADJ
gujaf-142	187	2	finance	finance	NOUN
gujaf-142	187	3	.	.	PUNCT
gujaf-142	188	1	14th	14th	ADJ
gujaf-142	188	2	edn	edn	NOUN
gujaf-142	188	3	.	.	PUNCT
gujaf-142	188	4	,	,	PUNCT
gujaf-142	188	5	vikas	vikas	PROPN
gujaf-142	188	6	publishing	publishing	PROPN
gujaf-142	188	7	house	house	PROPN
gujaf-142	188	8	pvt	pvt	PROPN
gujaf-142	188	9	ltd	ltd	PROPN
gujaf-142	188	10	chigbu	chigbu	PROPN
gujaf-142	188	11	,	,	PUNCT
gujaf-142	188	12	e.	e.	PROPN
gujaf-142	188	13	e.	e.	PROPN
gujaf-142	188	14	,	,	PUNCT
gujaf-142	188	15	&	&	CCONJ
gujaf-142	188	16	njoku	njoku	PROPN
gujaf-142	188	17	,	,	PUNCT
gujaf-142	188	18	c.	c.	PROPN
gujaf-142	188	19	o.	o.	PROPN
gujaf-142	188	20	(	(	PUNCT
gujaf-142	188	21	2015	2015	NUM
gujaf-142	188	22	)	)	PUNCT
gujaf-142	188	23	.	.	PUNCT
gujaf-142	189	1	taxation	taxation	NOUN
gujaf-142	189	2	and	and	CCONJ
gujaf-142	189	3	the	the	DET
gujaf-142	189	4	nigerian	nigerian	ADJ
gujaf-142	189	5	economy	economy	NOUN
gujaf-142	189	6	(	(	PUNCT
gujaf-142	189	7	1994	1994	NUM
gujaf-142	189	8	-	-	SYM
gujaf-142	189	9	2012	2012	NUM
gujaf-142	189	10	)	)	PUNCT
gujaf-142	189	11	.	.	PUNCT
gujaf-142	190	1	management	management	NOUN
gujaf-142	190	2	studies	study	NOUN
gujaf-142	190	3	and	and	CCONJ
gujaf-142	190	4	economic	economic	ADJ
gujaf-142	190	5	systems	system	NOUN
gujaf-142	190	6	(	(	PUNCT
gujaf-142	190	7	mses	ms	NOUN
gujaf-142	190	8	)	)	PUNCT
gujaf-142	190	9	,	,	PUNCT
gujaf-142	190	10	2(2	2(2	NUM
gujaf-142	190	11	)	)	PUNCT
gujaf-142	190	12	,	,	PUNCT
gujaf-142	190	13	111	111	NUM
gujaf-142	190	14	-	-	SYM
gujaf-142	190	15	128	128	NUM
gujaf-142	190	16	.	.	PUNCT
gujaf-142	191	1	egbuhuzor	egbuhuzor	PROPN
gujaf-142	191	2	,	,	PUNCT
gujaf-142	191	3	c.	c.	PROPN
gujaf-142	191	4	a.	a.	PROPN
gujaf-142	191	5	,	,	PUNCT
gujaf-142	191	6	&	&	CCONJ
gujaf-142	191	7	tomquin	tomquin	PROPN
gujaf-142	191	8	,	,	PUNCT
gujaf-142	191	9	a.	a.	NOUN
gujaf-142	191	10	i.	i.	PROPN
gujaf-142	191	11	(	(	PUNCT
gujaf-142	191	12	2021	2021	NUM
gujaf-142	191	13	)	)	PUNCT
gujaf-142	191	14	.	.	PUNCT
gujaf-142	192	1	effect	effect	NOUN
gujaf-142	192	2	of	of	ADP
gujaf-142	192	3	indirect	indirect	ADJ
gujaf-142	192	4	taxes	taxis	NOUN
gujaf-142	192	5	on	on	ADP
gujaf-142	192	6	economic	economic	ADJ
gujaf-142	192	7	growth	growth	NOUN
gujaf-142	192	8	in	in	ADP
gujaf-142	192	9	nigeria	nigeria	PROPN
gujaf-142	192	10	.	.	PUNCT
gujaf-142	193	1	journal	journal	PROPN
gujaf-142	193	2	of	of	ADP
gujaf-142	193	3	accounting	accounting	NOUN
gujaf-142	193	4	and	and	CCONJ
gujaf-142	193	5	financial	financial	ADJ
gujaf-142	193	6	management	management	NOUN
gujaf-142	193	7	,	,	PUNCT
gujaf-142	193	8	7(1	7(1	NUM
gujaf-142	193	9	)	)	PUNCT
gujaf-142	193	10	,	,	PUNCT
gujaf-142	193	11	1	1	NUM
gujaf-142	193	12	-	-	SYM
gujaf-142	193	13	10	10	NUM
gujaf-142	193	14	.	.	PUNCT
gujaf-142	194	1	george	george	NOUN
gujaf-142	194	2	-	-	PUNCT
gujaf-142	194	3	anokwuru	anokwuru	PROPN
gujaf-142	194	4	,	,	PUNCT
gujaf-142	194	5	c.	c.	PROPN
gujaf-142	194	6	c.	c.	PROPN
gujaf-142	194	7	,	,	PUNCT
gujaf-142	194	8	olisa	olisa	PROPN
gujaf-142	194	9	,	,	PUNCT
gujaf-142	194	10	f.	f.	PROPN
gujaf-142	194	11	u.	u.	PROPN
gujaf-142	194	12	,	,	PUNCT
gujaf-142	194	13	&	&	CCONJ
gujaf-142	194	14	obayori	obayori	PROPN
gujaf-142	194	15	,	,	PUNCT
gujaf-142	194	16	j.	j.	PROPN
gujaf-142	194	17	b.	b.	PROPN
gujaf-142	194	18	(	(	PUNCT
gujaf-142	194	19	2020	2020	NUM
gujaf-142	194	20	)	)	PUNCT
gujaf-142	194	21	.	.	PUNCT
gujaf-142	195	1	indirect	indirect	ADJ
gujaf-142	195	2	tax	tax	NOUN
gujaf-142	195	3	and	and	CCONJ
gujaf-142	195	4	employment	employment	NOUN
gujaf-142	195	5	generation	generation	NOUN
gujaf-142	195	6	in	in	ADP
gujaf-142	195	7	nigeria	nigeria	PROPN
gujaf-142	195	8	.	.	PUNCT
gujaf-142	196	1	asian	asian	PROPN
gujaf-142	196	2	business	business	PROPN
gujaf-142	196	3	research	research	NOUN
gujaf-142	196	4	journal	journal	NOUN
gujaf-142	196	5	,	,	PUNCT
gujaf-142	196	6	5	5	NUM
gujaf-142	196	7	,	,	PUNCT
gujaf-142	196	8	712	712	NUM
gujaf-142	196	9	ibadin	ibadin	NOUN
gujaf-142	196	10	,	,	PUNCT
gujaf-142	196	11	p.	p.	PROPN
gujaf-142	196	12	o.	o.	PROPN
gujaf-142	196	13	,	,	PUNCT
gujaf-142	196	14	&	&	CCONJ
gujaf-142	196	15	oladipupo	oladipupo	PROPN
gujaf-142	196	16	,	,	PUNCT
gujaf-142	196	17	a.	a.	NOUN
gujaf-142	196	18	o.	o.	NOUN
gujaf-142	196	19	(	(	PUNCT
gujaf-142	196	20	2015	2015	NUM
gujaf-142	196	21	)	)	PUNCT
gujaf-142	196	22	.	.	PUNCT
gujaf-142	197	1	indirect	indirect	ADJ
gujaf-142	197	2	taxes	taxis	NOUN
gujaf-142	197	3	and	and	CCONJ
gujaf-142	197	4	economic	economic	ADJ
gujaf-142	197	5	growth	growth	NOUN
gujaf-142	197	6	in	in	ADP
gujaf-142	197	7	nigeria	nigeria	PROPN
gujaf-142	197	8	.	.	PUNCT
gujaf-142	198	1	ekon	ekon	PROPN
gujaf-142	198	2	.	.	PUNCT
gujaf-142	199	1	misao	misao	PROPN
gujaf-142	200	1	i	i	PRON
gujaf-142	200	2	praksa	praksa	PROPN
gujaf-142	200	3	dbk	dbk	PROPN
gujaf-142	200	4	.	.	PUNCT
gujaf-142	201	1	god	god	PROPN
gujaf-142	201	2	xxiv	xxiv	PROPN
gujaf-142	201	3	(	(	PUNCT
gujaf-142	201	4	2	2	NUM
gujaf-142	201	5	)	)	PUNCT
gujaf-142	201	6	,	,	PUNCT
gujaf-142	201	7	345	345	NUM
gujaf-142	201	8	-	-	SYM
gujaf-142	201	9	364	364	NUM
gujaf-142	201	10	.	.	PUNCT
gujaf-142	202	1	international	international	ADJ
gujaf-142	202	2	monetary	monetary	ADJ
gujaf-142	202	3	fund	fund	NOUN
gujaf-142	202	4	(	(	PUNCT
gujaf-142	202	5	imf	imf	PROPN
gujaf-142	202	6	)	)	PUNCT
gujaf-142	202	7	(	(	PUNCT
gujaf-142	202	8	2020	2020	NUM
gujaf-142	202	9	)	)	PUNCT
gujaf-142	202	10	.	.	PUNCT
gujaf-142	203	1	imf	imf	PROPN
gujaf-142	203	2	staff	staff	NOUN
gujaf-142	203	3	completes	complete	VERB
gujaf-142	203	4	2020	2020	NUM
gujaf-142	203	5	article	article	NOUN
gujaf-142	203	6	iv	iv	NUM
gujaf-142	203	7	mission	mission	NOUN
gujaf-142	203	8	to	to	ADP
gujaf-142	203	9	nigeria	nigeria	PROPN
gujaf-142	203	10	.	.	PUNCT
gujaf-142	204	1	https://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staff	https://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staff	NOUN
gujaf-142	204	2	completes-2020	completes-2020	NOUN
gujaf-142	204	3	-	-	PUNCT
gujaf-142	204	4	article	article	NOUN
gujaf-142	204	5	-	-	PUNCT
gujaf-142	204	6	iv	iv	NUM
gujaf-142	204	7	-	-	PUNCT
gujaf-142	204	8	mission	mission	NOUN
gujaf-142	204	9	muhammad	muhammad	NOUN
gujaf-142	204	10	,	,	PUNCT
gujaf-142	204	11	u.	u.	PROPN
gujaf-142	204	12	(	(	PUNCT
gujaf-142	204	13	2020	2020	NUM
gujaf-142	204	14	)	)	PUNCT
gujaf-142	204	15	.	.	PUNCT
gujaf-142	205	1	analysis	analysis	NOUN
gujaf-142	205	2	of	of	ADP
gujaf-142	205	3	the	the	DET
gujaf-142	205	4	causal	causal	PROPN
gujaf-142	205	5	link	link	NOUN
gujaf-142	205	6	between	between	ADP
gujaf-142	205	7	economic	economic	ADJ
gujaf-142	205	8	growth	growth	NOUN
gujaf-142	205	9	and	and	CCONJ
gujaf-142	205	10	development	development	NOUN
gujaf-142	205	11	in	in	ADP
gujaf-142	205	12	nigeria	nigeria	PROPN
gujaf-142	205	13	(	(	PUNCT
gujaf-142	205	14	1960	1960	NUM
gujaf-142	205	15	-	-	SYM
gujaf-142	205	16	2019	2019	NUM
gujaf-142	205	17	)	)	PUNCT
gujaf-142	205	18	.	.	PUNCT
gujaf-142	206	1	publication	publication	NOUN
gujaf-142	206	2	of	of	ADP
gujaf-142	206	3	the	the	DET
gujaf-142	206	4	central	central	ADJ
gujaf-142	206	5	bank	bank	PROPN
gujaf-142	206	6	of	of	ADP
gujaf-142	206	7	nigeria	nigeria	PROPN
gujaf-142	206	8	,	,	PUNCT
gujaf-142	206	9	44(2	44(2	NOUN
gujaf-142	206	10	)	)	PUNCT
gujaf-142	206	11	,	,	PUNCT
gujaf-142	206	12	31	31	NUM
gujaf-142	206	13	-	-	SYM
gujaf-142	206	14	46	46	NUM
gujaf-142	206	15	.	.	PUNCT
gujaf-142	207	1	muresan	muresan	ADJ
gujaf-142	207	2	,	,	PUNCT
gujaf-142	207	3	m.	m.	NOUN
gujaf-142	207	4	,	,	PUNCT
gujaf-142	207	5	david	david	PROPN
gujaf-142	207	6	,	,	PUNCT
gujaf-142	207	7	d.	d.	PROPN
gujaf-142	207	8	,	,	PUNCT
gujaf-142	207	9	elek	elek	PROPN
gujaf-142	207	10	,	,	PUNCT
gujaf-142	207	11	l.	l.	PROPN
gujaf-142	207	12	,	,	PUNCT
gujaf-142	207	13	&	&	CCONJ
gujaf-142	207	14	dumiter	dumiter	PROPN
gujaf-142	207	15	,	,	PUNCT
gujaf-142	207	16	f.	f.	PROPN
gujaf-142	207	17	(	(	PUNCT
gujaf-142	207	18	2014	2014	NUM
gujaf-142	207	19	)	)	PUNCT
gujaf-142	207	20	.	.	PUNCT
gujaf-142	208	1	value	value	NOUN
gujaf-142	208	2	added	add	VERB
gujaf-142	208	3	tax	tax	NOUN
gujaf-142	208	4	impact	impact	NOUN
gujaf-142	208	5	on	on	ADP
gujaf-142	208	6	economic	economic	ADJ
gujaf-142	208	7	activity	activity	NOUN
gujaf-142	208	8	:	:	PUNCT
gujaf-142	208	9	importance	importance	NOUN
gujaf-142	208	10	,	,	PUNCT
gujaf-142	208	11	implication	implication	NOUN
gujaf-142	208	12	,	,	PUNCT
gujaf-142	208	13	and	and	CCONJ
gujaf-142	208	14	assessment	assessment	NOUN
gujaf-142	208	15	in	in	ADP
gujaf-142	208	16	the	the	DET
gujaf-142	208	17	romanian	romanian	ADJ
gujaf-142	208	18	experience	experience	NOUN
gujaf-142	208	19	.	.	PUNCT
gujaf-142	209	1	transylv	transylv	NOUN
gujaf-142	209	2	.	.	PUNCT
gujaf-142	210	1	rev	rev	PROPN
gujaf-142	210	2	.	.	PUNCT
gujaf-142	211	1	adm	adm	PROPN
gujaf-142	211	2	.	.	PUNCT
gujaf-142	212	1	sci	sci	PROPN
gujaf-142	212	2	.	.	PROPN
gujaf-142	212	3	,	,	PUNCT
gujaf-142	212	4	131–151	131–151	NUM
gujaf-142	212	5	.	.	PUNCT
gujaf-142	212	6	national	national	ADJ
gujaf-142	212	7	tax	tax	NOUN
gujaf-142	212	8	policy	policy	NOUN
gujaf-142	212	9	(	(	PUNCT
gujaf-142	212	10	2017	2017	NUM
gujaf-142	212	11	)	)	PUNCT
gujaf-142	212	12	.	.	PUNCT
gujaf-142	213	1	federal	federal	PROPN
gujaf-142	213	2	ministry	ministry	PROPN
gujaf-142	213	3	of	of	ADP
gujaf-142	213	4	finance	finance	PROPN
gujaf-142	213	5	,	,	PUNCT
gujaf-142	213	6	nigeria	nigeria	PROPN
gujaf-142	213	7	https://pwcnigeria.typepad.com/files/fec-approved-ntp---feb-12017.pdf	https://pwcnigeria.typepad.com/files/fec-approved-ntp---feb-12017.pdf	PROPN
gujaf-142	213	8	obayori	obayori	PROPN
gujaf-142	213	9	,	,	PUNCT
gujaf-142	213	10	j.	j.	PROPN
gujaf-142	213	11	b.	b.	PROPN
gujaf-142	213	12	,	,	PUNCT
gujaf-142	213	13	&	&	CCONJ
gujaf-142	213	14	omekwe	omekwe	PROPN
gujaf-142	213	15	,	,	PUNCT
gujaf-142	213	16	s.	s.	PROPN
gujaf-142	213	17	p.	p.	PROPN
gujaf-142	214	1	o.	o.	PROPN
gujaf-142	215	1	(	(	PUNCT
gujaf-142	215	2	2019	2019	NUM
gujaf-142	215	3	)	)	PUNCT
gujaf-142	215	4	.	.	PUNCT
gujaf-142	216	1	indirect	indirect	ADJ
gujaf-142	216	2	tax	tax	NOUN
gujaf-142	216	3	and	and	CCONJ
gujaf-142	216	4	economic	economic	ADJ
gujaf-142	216	5	growth	growth	NOUN
gujaf-142	216	6	in	in	ADP
gujaf-142	216	7	nigeria	nigeria	PROPN
gujaf-142	216	8	:	:	PUNCT
gujaf-142	216	9	the	the	DET
gujaf-142	216	10	case	case	NOUN
gujaf-142	216	11	of	of	ADP
gujaf-142	216	12	vat	vat	NOUN
gujaf-142	216	13	.	.	PUNCT
gujaf-142	217	1	international	international	ADJ
gujaf-142	217	2	journal	journal	PROPN
gujaf-142	217	3	of	of	ADP
gujaf-142	217	4	science	science	NOUN
gujaf-142	217	5	and	and	CCONJ
gujaf-142	217	6	management	management	NOUN
gujaf-142	217	7	studies	study	NOUN
gujaf-142	217	8	,	,	PUNCT
gujaf-142	217	9	2(6	2(6	NUM
gujaf-142	217	10	)	)	PUNCT
gujaf-142	217	11	,	,	PUNCT
gujaf-142	217	12	61	61	NUM
gujaf-142	217	13	-	-	SYM
gujaf-142	217	14	66	66	NUM
gujaf-142	217	15	.	.	PUNCT
gujaf-142	218	1	https://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staffhttps://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staff15	https://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staffhttps://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staff15	PROPN
gujaf-142	218	2	okonjo	okonjo	ADJ
gujaf-142	218	3	-	-	PUNCT
gujaf-142	218	4	iweala	iweala	NOUN
gujaf-142	218	5	,	,	PUNCT
gujaf-142	218	6	n.	n.	NOUN
gujaf-142	218	7	(	(	PUNCT
gujaf-142	218	8	2012	2012	NUM
gujaf-142	218	9	)	)	PUNCT
gujaf-142	218	10	.	.	PUNCT
gujaf-142	219	1	diversification	diversification	NOUN
gujaf-142	219	2	of	of	ADP
gujaf-142	219	3	nigeria	nigeria	PROPN
gujaf-142	219	4	economy	economy	NOUN
gujaf-142	219	5	.	.	PUNCT
gujaf-142	220	1	sunday	sunday	PROPN
gujaf-142	220	2	punch	punch	PROPN
gujaf-142	220	3	,	,	PUNCT
gujaf-142	220	4	18	18	NUM
gujaf-142	220	5	,	,	PUNCT
gujaf-142	220	6	(	(	PUNCT
gujaf-142	220	7	19	19	NUM
gujaf-142	220	8	)	)	PUNCT
gujaf-142	220	9	,	,	PUNCT
gujaf-142	220	10	685:57	685:57	PROPN
gujaf-142	220	11	.	.	PUNCT
gujaf-142	221	1	olatunde	olatunde	NOUN
gujaf-142	221	2	,	,	PUNCT
gujaf-142	221	3	o.	o.	PROPN
gujaf-142	221	4	j.	j.	PROPN
gujaf-142	221	5	,	,	PUNCT
gujaf-142	221	6	&	&	CCONJ
gujaf-142	221	7	ajayi	ajayi	PROPN
gujaf-142	221	8	,	,	PUNCT
gujaf-142	221	9	s.	s.	PROPN
gujaf-142	221	10	o.	o.	PROPN
gujaf-142	221	11	(	(	PUNCT
gujaf-142	221	12	2019	2019	NUM
gujaf-142	221	13	)	)	PUNCT
gujaf-142	221	14	.	.	PUNCT
gujaf-142	222	1	impact	impact	NOUN
gujaf-142	222	2	of	of	ADP
gujaf-142	222	3	taxes	taxis	NOUN
gujaf-142	222	4	on	on	ADP
gujaf-142	222	5	revenue	revenue	NOUN
gujaf-142	222	6	generation	generation	NOUN
gujaf-142	222	7	in	in	ADP
gujaf-142	222	8	nigeria	nigeria	PROPN
gujaf-142	222	9	(	(	PUNCT
gujaf-142	222	10	a	a	DET
gujaf-142	222	11	study	study	NOUN
gujaf-142	222	12	of	of	ADP
gujaf-142	222	13	federal	federal	ADJ
gujaf-142	222	14	government	government	NOUN
gujaf-142	222	15	)	)	PUNCT
gujaf-142	222	16	.	.	PUNCT
gujaf-142	223	1	international	international	ADJ
gujaf-142	223	2	journal	journal	NOUN
gujaf-142	223	3	of	of	ADP
gujaf-142	223	4	trend	trend	NOUN
gujaf-142	223	5	in	in	ADP
gujaf-142	223	6	scientific	scientific	ADJ
gujaf-142	223	7	research	research	NOUN
gujaf-142	223	8	and	and	CCONJ
gujaf-142	223	9	development	development	NOUN
gujaf-142	223	10	,	,	PUNCT
gujaf-142	223	11	4(1	4(1	NOUN
gujaf-142	223	12	)	)	PUNCT
gujaf-142	223	13	,	,	PUNCT
gujaf-142	223	14	209	209	NUM
gujaf-142	223	15	-	-	SYM
gujaf-142	223	16	216	216	NUM
gujaf-142	223	17	.	.	PUNCT
gujaf-142	224	1	omodero	omodero	NOUN
gujaf-142	224	2	,	,	PUNCT
gujaf-142	224	3	c.	c.	PROPN
gujaf-142	224	4	o.	o.	PROPN
gujaf-142	224	5	(	(	PUNCT
gujaf-142	224	6	2020	2020	NUM
gujaf-142	224	7	)	)	PUNCT
gujaf-142	224	8	.	.	PUNCT
gujaf-142	225	1	the	the	DET
gujaf-142	225	2	consequences	consequence	NOUN
gujaf-142	225	3	of	of	ADP
gujaf-142	225	4	indirect	indirect	ADJ
gujaf-142	225	5	taxation	taxation	NOUN
gujaf-142	225	6	on	on	ADP
gujaf-142	225	7	consumption	consumption	NOUN
gujaf-142	225	8	in	in	ADP
gujaf-142	225	9	nigeria	nigeria	PROPN
gujaf-142	225	10	.	.	PUNCT
gujaf-142	226	1	journal	journal	PROPN
gujaf-142	226	2	of	of	ADP
gujaf-142	226	3	open	open	ADJ
gujaf-142	226	4	innovation	innovation	NOUN
gujaf-142	226	5	:	:	PUNCT
gujaf-142	226	6	technology	technology	NOUN
gujaf-142	226	7	,	,	PUNCT
gujaf-142	226	8	market	market	NOUN
gujaf-142	226	9	and	and	CCONJ
gujaf-142	226	10	complexity	complexity	NOUN
gujaf-142	226	11	;	;	PUNCT
gujaf-142	226	12	mdpi	mdpi	X
gujaf-142	226	13	,	,	PUNCT
gujaf-142	226	14	1	1	NUM
gujaf-142	226	15	-	-	SYM
gujaf-142	226	16	13	13	NUM
gujaf-142	226	17	.	.	PUNCT
gujaf-142	227	1	onwuchekwa	onwuchekwa	PROPN
gujaf-142	227	2	,	,	PUNCT
gujaf-142	227	3	j.	j.	PROPN
gujaf-142	227	4	c.	c.	PROPN
gujaf-142	227	5	,	,	PUNCT
gujaf-142	227	6	&	&	CCONJ
gujaf-142	227	7	aruwa	aruwa	PROPN
gujaf-142	227	8	,	,	PUNCT
gujaf-142	227	9	s.	s.	PROPN
gujaf-142	227	10	a.	a.	PROPN
gujaf-142	227	11	s.	s.	PROPN
gujaf-142	227	12	(	(	PUNCT
gujaf-142	227	13	2014	2014	NUM
gujaf-142	227	14	)	)	PUNCT
gujaf-142	227	15	.	.	PUNCT
gujaf-142	228	1	value	value	NOUN
gujaf-142	228	2	added	add	VERB
gujaf-142	228	3	tax	tax	NOUN
gujaf-142	228	4	and	and	CCONJ
gujaf-142	228	5	economic	economic	ADJ
gujaf-142	228	6	growth	growth	NOUN
gujaf-142	228	7	in	in	ADP
gujaf-142	228	8	nigeria	nigeria	PROPN
gujaf-142	228	9	.	.	PUNCT
gujaf-142	229	1	eur	eur	PROPN
gujaf-142	229	2	.	.	PUNCT
gujaf-142	230	1	j.	j.	PROPN
gujaf-142	230	2	account	account	PROPN
gujaf-142	230	3	.	.	PUNCT
gujaf-142	231	1	audit	audit	NOUN
gujaf-142	231	2	.	.	PUNCT
gujaf-142	232	1	finance	finance	NOUN
gujaf-142	232	2	.	.	PUNCT
gujaf-142	233	1	res	re	NOUN
gujaf-142	233	2	.	.	PROPN
gujaf-142	233	3	,	,	PUNCT
gujaf-142	233	4	2	2	NUM
gujaf-142	233	5	,	,	PUNCT
gujaf-142	233	6	62–69	62–69	NUM
gujaf-142	233	7	oseni	oseni	NOUN
gujaf-142	233	8	,	,	PUNCT
gujaf-142	233	9	a.	a.	NOUN
gujaf-142	233	10	i.	i.	PROPN
gujaf-142	233	11	(	(	PUNCT
gujaf-142	233	12	2017	2017	NUM
gujaf-142	233	13	)	)	PUNCT
gujaf-142	233	14	.	.	PUNCT
gujaf-142	234	1	the	the	DET
gujaf-142	234	2	effects	effect	NOUN
gujaf-142	234	3	of	of	ADP
gujaf-142	234	4	value	value	NOUN
gujaf-142	234	5	added	add	VERB
gujaf-142	234	6	tax	tax	NOUN
gujaf-142	234	7	on	on	ADP
gujaf-142	234	8	government	government	NOUN
gujaf-142	234	9	’s	’s	PART
gujaf-142	234	10	revenue	revenue	NOUN
gujaf-142	234	11	generation	generation	NOUN
gujaf-142	234	12	profile	profile	NOUN
gujaf-142	234	13	in	in	ADP
gujaf-142	234	14	nigeria	nigeria	PROPN
gujaf-142	234	15	:	:	PUNCT
gujaf-142	234	16	a	a	DET
gujaf-142	234	17	conceptual	conceptual	ADJ
gujaf-142	234	18	approach	approach	NOUN
gujaf-142	234	19	.	.	PUNCT
gujaf-142	235	1	international	international	ADJ
gujaf-142	235	2	journal	journal	PROPN
gujaf-142	235	3	of	of	ADP
gujaf-142	235	4	economics	economic	NOUN
gujaf-142	235	5	and	and	CCONJ
gujaf-142	235	6	financial	financial	ADJ
gujaf-142	235	7	management	management	NOUN
gujaf-142	235	8	,	,	PUNCT
gujaf-142	235	9	2(4	2(4	NUM
gujaf-142	235	10	)	)	PUNCT
gujaf-142	235	11	,	,	PUNCT
gujaf-142	235	12	16	16	NUM
gujaf-142	235	13	-	-	SYM
gujaf-142	235	14	23	23	NUM
gujaf-142	235	15	.	.	PUNCT
gujaf-142	236	1	owino	owino	PROPN
gujaf-142	236	2	,	,	PUNCT
gujaf-142	236	3	o.b	o.b	PROPN
gujaf-142	236	4	.	.	PROPN
gujaf-142	236	5	(	(	PUNCT
gujaf-142	236	6	2019	2019	NUM
gujaf-142	236	7	)	)	PUNCT
gujaf-142	236	8	.	.	PUNCT
gujaf-142	237	1	an	an	DET
gujaf-142	237	2	empirical	empirical	ADJ
gujaf-142	237	3	analysis	analysis	NOUN
gujaf-142	237	4	of	of	ADP
gujaf-142	237	5	value	value	NOUN
gujaf-142	237	6	added	add	VERB
gujaf-142	237	7	tax	tax	NOUN
gujaf-142	237	8	on	on	ADP
gujaf-142	237	9	economic	economic	ADJ
gujaf-142	237	10	growth	growth	NOUN
gujaf-142	237	11	,	,	PUNCT
gujaf-142	237	12	evidence	evidence	NOUN
gujaf-142	237	13	from	from	ADP
gujaf-142	237	14	kenya	kenya	PROPN
gujaf-142	237	15	data	datum	NOUN
gujaf-142	237	16	set	set	PROPN
gujaf-142	237	17	.	.	PUNCT
gujaf-142	238	1	j.	j.	PROPN
gujaf-142	238	2	econ	econ	PROPN
gujaf-142	238	3	.	.	PUNCT
gujaf-142	238	4	manage	manage	VERB
gujaf-142	238	5	.	.	PUNCT
gujaf-142	239	1	trade	trade	NOUN
gujaf-142	239	2	,	,	PUNCT
gujaf-142	239	3	22	22	NUM
gujaf-142	239	4	,	,	PUNCT
gujaf-142	239	5	1–14	1–14	PROPN
gujaf-142	239	6	.	.	PUNCT
gujaf-142	239	7	pesaran	pesaran	PROPN
gujaf-142	239	8	,	,	PUNCT
gujaf-142	239	9	h.	h.	PROPN
gujaf-142	239	10	,	,	PUNCT
gujaf-142	239	11	smith	smith	PROPN
gujaf-142	239	12	,	,	PUNCT
gujaf-142	239	13	r.	r.	PROPN
gujaf-142	239	14	j.	j.	PROPN
gujaf-142	239	15	,	,	PUNCT
gujaf-142	239	16	&	&	CCONJ
gujaf-142	239	17	shin	shin	PROPN
gujaf-142	239	18	,	,	PUNCT
gujaf-142	239	19	y.	y.	PROPN
gujaf-142	239	20	(	(	PUNCT
gujaf-142	239	21	2001	2001	NUM
gujaf-142	239	22	)	)	PUNCT
gujaf-142	239	23	.	.	PUNCT
gujaf-142	240	1	bound	bind	VERB
gujaf-142	240	2	testing	testing	NOUN
gujaf-142	240	3	approaches	approach	NOUN
gujaf-142	240	4	to	to	ADP
gujaf-142	240	5	the	the	DET
gujaf-142	240	6	analysis	analysis	NOUN
gujaf-142	240	7	of	of	ADP
gujaf-142	240	8	level	level	NOUN
gujaf-142	240	9	relationship	relationship	NOUN
gujaf-142	240	10	.	.	PUNCT
gujaf-142	241	1	journal	journal	PROPN
gujaf-142	241	2	of	of	ADP
gujaf-142	241	3	applied	applied	ADJ
gujaf-142	241	4	econometrics	econometric	NOUN
gujaf-142	241	5	,	,	PUNCT
gujaf-142	241	6	16(3	16(3	NOUN
gujaf-142	241	7	)	)	PUNCT
gujaf-142	241	8	,	,	PUNCT
gujaf-142	241	9	289	289	NUM
gujaf-142	241	10	-	-	SYM
gujaf-142	241	11	326	326	NUM
gujaf-142	241	12	.	.	PUNCT
gujaf-142	242	1	shrestha	shrestha	PROPN
gujaf-142	242	2	,	,	PUNCT
gujaf-142	242	3	m.	m.	PROPN
gujaf-142	242	4	b.	b.	PROPN
gujaf-142	242	5	,	,	PUNCT
gujaf-142	242	6	&	&	CCONJ
gujaf-142	242	7	bhatta	bhatta	PROPN
gujaf-142	242	8	,	,	PUNCT
gujaf-142	242	9	g.	g.	PROPN
gujaf-142	242	10	r.	r.	PROPN
gujaf-142	242	11	(	(	PUNCT
gujaf-142	242	12	2018	2018	NUM
gujaf-142	242	13	)	)	PUNCT
gujaf-142	242	14	.	.	PUNCT
gujaf-142	243	1	selecting	select	VERB
gujaf-142	243	2	appropriate	appropriate	ADJ
gujaf-142	243	3	methodological	methodological	ADJ
gujaf-142	243	4	framework	framework	NOUN
gujaf-142	243	5	for	for	ADP
gujaf-142	243	6	time	time	NOUN
gujaf-142	243	7	series	series	PROPN
gujaf-142	243	8	data	datum	NOUN
gujaf-142	243	9	analysis	analysis	NOUN
gujaf-142	243	10	.	.	PUNCT
gujaf-142	244	1	j.	j.	PROPN
gujaf-142	244	2	finance	finance	PROPN
gujaf-142	244	3	.	.	PUNCT
gujaf-142	245	1	data	data	PROPN
gujaf-142	245	2	sci	sci	PROPN
gujaf-142	245	3	.	.	PROPN
gujaf-142	245	4	,	,	PUNCT
gujaf-142	245	5	4	4	NUM
gujaf-142	245	6	,	,	PUNCT
gujaf-142	245	7	71–89	71–89	NUM
gujaf-142	245	8	stailova	stailova	X
gujaf-142	245	9	,	,	PUNCT
gujaf-142	245	10	d.	d.	PROPN
gujaf-142	245	11	,	,	PUNCT
gujaf-142	245	12	&	&	CCONJ
gujaf-142	245	13	patonov	patonov	PROPN
gujaf-142	245	14	,	,	PUNCT
gujaf-142	245	15	n.	n.	NOUN
gujaf-142	245	16	(	(	PUNCT
gujaf-142	245	17	2012	2012	NUM
gujaf-142	245	18	)	)	PUNCT
gujaf-142	245	19	.	.	PUNCT
gujaf-142	246	1	an	an	DET
gujaf-142	246	2	empirical	empirical	ADJ
gujaf-142	246	3	evidence	evidence	NOUN
gujaf-142	246	4	for	for	ADP
gujaf-142	246	5	the	the	DET
gujaf-142	246	6	impact	impact	NOUN
gujaf-142	246	7	of	of	ADP
gujaf-142	246	8	taxation	taxation	NOUN
gujaf-142	246	9	on	on	ADP
gujaf-142	246	10	economy	economy	NOUN
gujaf-142	246	11	growth	growth	NOUN
gujaf-142	246	12	in	in	ADP
gujaf-142	246	13	the	the	DET
gujaf-142	246	14	european	european	PROPN
gujaf-142	246	15	union	union	PROPN
gujaf-142	246	16	.	.	PUNCT
gujaf-142	247	1	tour	tour	NOUN
gujaf-142	247	2	.	.	PUNCT
gujaf-142	248	1	manage	manage	VERB
gujaf-142	248	2	.	.	PUNCT
gujaf-142	249	1	stud	stud	PROPN
gujaf-142	249	2	.	.	PUNCT
gujaf-142	250	1	,	,	PUNCT
gujaf-142	250	2	3	3	NUM
gujaf-142	250	3	,	,	PUNCT
gujaf-142	250	4	1030–1039	1030–1039	NUM
gujaf-142	250	5	ukpabi	ukpabi	NOUN
gujaf-142	250	6	,	,	PUNCT
gujaf-142	250	7	a.	a.	PROPN
gujaf-142	250	8	l.	l.	PROPN
gujaf-142	250	9	(	(	PUNCT
gujaf-142	250	10	2019	2019	NUM
gujaf-142	250	11	)	)	PUNCT
gujaf-142	250	12	.	.	PUNCT
gujaf-142	251	1	impact	impact	NOUN
gujaf-142	251	2	of	of	ADP
gujaf-142	251	3	indirect	indirect	ADJ
gujaf-142	251	4	taxation	taxation	NOUN
gujaf-142	251	5	on	on	ADP
gujaf-142	251	6	economic	economic	ADJ
gujaf-142	251	7	growth	growth	NOUN
gujaf-142	251	8	in	in	ADP
gujaf-142	251	9	nigeria	nigeria	PROPN
gujaf-142	251	10	.	.	PUNCT
gujaf-142	252	1	international	international	ADJ
gujaf-142	252	2	journal	journal	PROPN
gujaf-142	252	3	of	of	ADP
gujaf-142	252	4	advanced	advanced	ADJ
gujaf-142	252	5	engineering	engineering	NOUN
gujaf-142	252	6	research	research	NOUN
gujaf-142	252	7	and	and	CCONJ
gujaf-142	252	8	science	science	NOUN
gujaf-142	252	9	,	,	PUNCT
gujaf-142	252	10	6(5	6(5	NUM
gujaf-142	252	11	)	)	PUNCT
gujaf-142	252	12	,	,	PUNCT
gujaf-142	252	13	54	54	NUM
gujaf-142	252	14	-	-	SYM
gujaf-142	252	15	61	61	NUM
gujaf-142	252	16	.	.	PUNCT
gujaf-142	252	17	16	16	NUM