id	sid	tid	token	lemma	pos
gujaf-191	1	1	gusau	gusau	PROPN
gujaf-191	1	2	journal	journal	NOUN
gujaf-191	1	3	of	of	ADP
gujaf-191	1	4	accounting	accounting	NOUN
gujaf-191	1	5	and	and	CCONJ
gujaf-191	1	6	finance	finance	NOUN
gujaf-191	1	7	(	(	PUNCT
gujaf-191	1	8	gujaf	gujaf	NOUN
gujaf-191	1	9	)	)	PUNCT
gujaf-191	1	10	vol	vol	NOUN
gujaf-191	1	11	.	.	NOUN
gujaf-191	1	12	3	3	NUM
gujaf-191	1	13	issue	issue	NOUN
gujaf-191	1	14	3	3	NUM
gujaf-191	1	15	,	,	PUNCT
gujaf-191	1	16	october	october	PROPN
gujaf-191	1	17	,	,	PUNCT
gujaf-191	1	18	2022	2022	NUM
gujaf-191	1	19	issn	issn	NOUN
gujaf-191	1	20	:	:	PUNCT
gujaf-191	1	21	2756	2756	NUM
gujaf-191	1	22	-	-	PUNCT
gujaf-191	1	23	665x	665x	NOUN
gujaf-191	1	24	a	a	DET
gujaf-191	1	25	publication	publication	NOUN
gujaf-191	1	26	of	of	ADP
gujaf-191	1	27	department	department	NOUN
gujaf-191	1	28	of	of	ADP
gujaf-191	1	29	accounting	accounting	NOUN
gujaf-191	1	30	and	and	CCONJ
gujaf-191	1	31	finance	finance	NOUN
gujaf-191	1	32	,	,	PUNCT
gujaf-191	1	33	faculty	faculty	NOUN
gujaf-191	1	34	of	of	ADP
gujaf-191	1	35	management	management	NOUN
gujaf-191	1	36	and	and	CCONJ
gujaf-191	1	37	social	social	ADJ
gujaf-191	1	38	sciences	science	NOUN
gujaf-191	1	39	,	,	PUNCT
gujaf-191	1	40	federal	federal	ADJ
gujaf-191	1	41	university	university	NOUN
gujaf-191	1	42	gusau	gusau	NOUN
gujaf-191	1	43	,	,	PUNCT
gujaf-191	1	44	zamfara	zamfara	PROPN
gujaf-191	1	45	state	state	PROPN
gujaf-191	1	46	-nigeria	-nigeria	PROPN
gujaf-191	1	47	©	©	PROPN
gujaf-191	1	48	department	department	NOUN
gujaf-191	1	49	of	of	ADP
gujaf-191	1	50	accounting	accounting	NOUN
gujaf-191	1	51	and	and	CCONJ
gujaf-191	1	52	finance	finance	NOUN
gujaf-191	1	53	vol	vol	NOUN
gujaf-191	1	54	.	.	PUNCT
gujaf-191	2	1	3	3	NUM
gujaf-191	2	2	issue	issue	NOUN
gujaf-191	2	3	3	3	NUM
gujaf-191	2	4	october	october	PROPN
gujaf-191	2	5	,	,	PUNCT
gujaf-191	2	6	2022	2022	NUM
gujaf-191	2	7	issn	issn	VERB
gujaf-191	2	8	:	:	PUNCT
gujaf-191	2	9	2756	2756	NUM
gujaf-191	2	10	-	-	PUNCT
gujaf-191	2	11	665x	665x	NOUN
gujaf-191	2	12	a	a	DET
gujaf-191	2	13	publication	publication	NOUN
gujaf-191	2	14	of	of	ADP
gujaf-191	2	15	department	department	NOUN
gujaf-191	2	16	of	of	ADP
gujaf-191	2	17	accounting	accounting	NOUN
gujaf-191	2	18	and	and	CCONJ
gujaf-191	2	19	finance	finance	NOUN
gujaf-191	2	20	,	,	PUNCT
gujaf-191	2	21	faculty	faculty	NOUN
gujaf-191	2	22	of	of	ADP
gujaf-191	2	23	management	management	NOUN
gujaf-191	2	24	and	and	CCONJ
gujaf-191	2	25	social	social	ADJ
gujaf-191	2	26	sciences	science	NOUN
gujaf-191	2	27	,	,	PUNCT
gujaf-191	2	28	federal	federal	ADJ
gujaf-191	2	29	university	university	NOUN
gujaf-191	2	30	gusau	gusau	NOUN
gujaf-191	2	31	,	,	PUNCT
gujaf-191	2	32	zamfara	zamfara	PROPN
gujaf-191	2	33	state	state	NOUN
gujaf-191	2	34	-nigeria	-nigeria	PROPN
gujaf-191	2	35	all	all	DET
gujaf-191	2	36	rights	right	NOUN
gujaf-191	2	37	reserved	reserve	VERB
gujaf-191	2	38	except	except	SCONJ
gujaf-191	2	39	for	for	ADP
gujaf-191	2	40	academic	academic	ADJ
gujaf-191	2	41	purposes	purpose	NOUN
gujaf-191	2	42	no	no	DET
gujaf-191	2	43	part	part	NOUN
gujaf-191	2	44	or	or	CCONJ
gujaf-191	2	45	whole	whole	NOUN
gujaf-191	2	46	of	of	ADP
gujaf-191	2	47	this	this	DET
gujaf-191	2	48	publication	publication	NOUN
gujaf-191	2	49	is	be	AUX
gujaf-191	2	50	allowed	allow	VERB
gujaf-191	2	51	to	to	PART
gujaf-191	2	52	be	be	AUX
gujaf-191	2	53	reproduced	reproduce	VERB
gujaf-191	2	54	,	,	PUNCT
gujaf-191	2	55	stored	store	VERB
gujaf-191	2	56	in	in	ADP
gujaf-191	2	57	a	a	DET
gujaf-191	2	58	retrieval	retrieval	NOUN
gujaf-191	2	59	system	system	NOUN
gujaf-191	2	60	or	or	CCONJ
gujaf-191	2	61	transmitted	transmit	VERB
gujaf-191	2	62	in	in	ADP
gujaf-191	2	63	any	any	DET
gujaf-191	2	64	form	form	NOUN
gujaf-191	2	65	or	or	CCONJ
gujaf-191	2	66	by	by	ADP
gujaf-191	2	67	any	any	DET
gujaf-191	2	68	means	mean	NOUN
gujaf-191	2	69	be	be	AUX
gujaf-191	2	70	it	it	PRON
gujaf-191	2	71	mechanical	mechanical	ADJ
gujaf-191	2	72	,	,	PUNCT
gujaf-191	2	73	electrical	electrical	ADJ
gujaf-191	2	74	,	,	PUNCT
gujaf-191	2	75	photocopying	photocopying	NOUN
gujaf-191	2	76	,	,	PUNCT
gujaf-191	2	77	recording	recording	NOUN
gujaf-191	2	78	or	or	CCONJ
gujaf-191	2	79	otherwise	otherwise	ADV
gujaf-191	2	80	,	,	PUNCT
gujaf-191	2	81	without	without	ADP
gujaf-191	2	82	prior	prior	ADJ
gujaf-191	2	83	permission	permission	NOUN
gujaf-191	2	84	of	of	ADP
gujaf-191	2	85	the	the	DET
gujaf-191	2	86	copyright	copyright	NOUN
gujaf-191	2	87	owner	owner	NOUN
gujaf-191	2	88	.	.	PUNCT
gujaf-191	3	1	published	publish	VERB
gujaf-191	3	2	and	and	CCONJ
gujaf-191	3	3	printed	print	VERB
gujaf-191	3	4	by	by	ADP
gujaf-191	3	5	:	:	PUNCT
gujaf-191	3	6	ahmadu	ahmadu	PROPN
gujaf-191	3	7	bello	bello	PROPN
gujaf-191	3	8	university	university	PROPN
gujaf-191	3	9	press	press	NOUN
gujaf-191	3	10	limited	limit	VERB
gujaf-191	3	11	,	,	PUNCT
gujaf-191	3	12	zaria	zaria	PROPN
gujaf-191	3	13	kaduna	kaduna	PROPN
gujaf-191	3	14	state	state	PROPN
gujaf-191	3	15	,	,	PUNCT
gujaf-191	3	16	nigeria	nigeria	PROPN
gujaf-191	3	17	.	.	PUNCT
gujaf-191	4	1	tel	tel	ADP
gujaf-191	4	2	:	:	PUNCT
gujaf-191	4	3	08065949711	08065949711	NUM
gujaf-191	4	4	,	,	PUNCT
gujaf-191	4	5	069	069	NUM
gujaf-191	4	6	-	-	SYM
gujaf-191	4	7	879121	879121	NUM
gujaf-191	4	8	e	e	NOUN
gujaf-191	4	9	-	-	NOUN
gujaf-191	4	10	mail	mail	NOUN
gujaf-191	4	11	:	:	PUNCT
gujaf-191	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-191	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-191	5	1	gusau	gusau	PROPN
gujaf-191	5	2	journal	journal	PROPN
gujaf-191	5	3	of	of	ADP
gujaf-191	5	4	accounting	accounting	NOUN
gujaf-191	5	5	and	and	CCONJ
gujaf-191	5	6	finance	finance	NOUN
gujaf-191	5	7	,	,	PUNCT
gujaf-191	5	8	vol	vol	NOUN
gujaf-191	5	9	.	.	PROPN
gujaf-191	5	10	3	3	NUM
gujaf-191	5	11	,	,	PUNCT
gujaf-191	5	12	issue	issue	NOUN
gujaf-191	5	13	3	3	NUM
gujaf-191	5	14	,	,	PUNCT
gujaf-191	5	15	october	october	PROPN
gujaf-191	5	16	,	,	PUNCT
gujaf-191	5	17	2022	2022	NUM
gujaf-191	5	18	website	website	NOUN
gujaf-191	5	19	:	:	PUNCT
gujaf-191	5	20	www.abupress.com.ng	www.abupress.com.ng	ADJ
gujaf-191	5	21	x	x	SYM
gujaf-191	5	22	editorial	editorial	PROPN
gujaf-191	5	23	board	board	NOUN
gujaf-191	5	24	editor	editor	NOUN
gujaf-191	5	25	-	-	PUNCT
gujaf-191	5	26	in	in	ADP
gujaf-191	5	27	-	-	PUNCT
gujaf-191	5	28	chief	chief	NOUN
gujaf-191	5	29	:	:	PUNCT
gujaf-191	5	30	prof	prof	PROPN
gujaf-191	5	31	.	.	PUNCT
gujaf-191	5	32	shehu	shehu	PROPN
gujaf-191	6	1	usman	usman	PROPN
gujaf-191	6	2	hassan	hassan	PROPN
gujaf-191	6	3	department	department	PROPN
gujaf-191	6	4	of	of	ADP
gujaf-191	6	5	accounting	accounting	PROPN
gujaf-191	6	6	,	,	PUNCT
gujaf-191	6	7	federal	federal	ADJ
gujaf-191	6	8	university	university	PROPN
gujaf-191	6	9	of	of	ADP
gujaf-191	6	10	kashere	kashere	PROPN
gujaf-191	6	11	,	,	PUNCT
gujaf-191	6	12	gombe	gombe	ADJ
gujaf-191	6	13	state	state	NOUN
gujaf-191	6	14	.	.	PUNCT
gujaf-191	7	1	associate	associate	NOUN
gujaf-191	7	2	editor	editor	NOUN
gujaf-191	7	3	:	:	PUNCT
gujaf-191	7	4	dr	dr	PROPN
gujaf-191	7	5	.	.	PROPN
gujaf-191	7	6	muhammad	muhammad	PROPN
gujaf-191	7	7	mustapha	mustapha	PROPN
gujaf-191	7	8	bagudo	bagudo	PROPN
gujaf-191	7	9	department	department	PROPN
gujaf-191	7	10	of	of	ADP
gujaf-191	7	11	accounting	accounting	PROPN
gujaf-191	7	12	,	,	PUNCT
gujaf-191	7	13	ahmadu	ahmadu	PROPN
gujaf-191	7	14	bello	bello	PROPN
gujaf-191	7	15	university	university	PROPN
gujaf-191	7	16	zaria	zaria	PROPN
gujaf-191	7	17	,	,	PUNCT
gujaf-191	7	18	kaduna	kaduna	PROPN
gujaf-191	7	19	state	state	PROPN
gujaf-191	7	20	.	.	PUNCT
gujaf-191	8	1	managing	manage	VERB
gujaf-191	8	2	editor	editor	NOUN
gujaf-191	8	3	:	:	PUNCT
gujaf-191	8	4	umar	umar	PROPN
gujaf-191	8	5	farouk	farouk	PROPN
gujaf-191	8	6	abdulkarim	abdulkarim	PROPN
gujaf-191	8	7	department	department	PROPN
gujaf-191	8	8	of	of	ADP
gujaf-191	8	9	accounting	accounting	NOUN
gujaf-191	8	10	and	and	CCONJ
gujaf-191	8	11	finance	finance	NOUN
gujaf-191	8	12	,	,	PUNCT
gujaf-191	8	13	federal	federal	ADJ
gujaf-191	8	14	university	university	NOUN
gujaf-191	8	15	gusau	gusau	PROPN
gujaf-191	8	16	,	,	PUNCT
gujaf-191	8	17	zamfara	zamfara	PROPN
gujaf-191	8	18	state	state	PROPN
gujaf-191	8	19	.	.	PUNCT
gujaf-191	9	1	editorial	editorial	PROPN
gujaf-191	9	2	board	board	NOUN
gujaf-191	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-191	9	4	modu	modu	PROPN
gujaf-191	9	5	kumshe	kumshe	PROPN
gujaf-191	9	6	department	department	PROPN
gujaf-191	9	7	of	of	ADP
gujaf-191	9	8	accounting	accounting	PROPN
gujaf-191	9	9	,	,	PUNCT
gujaf-191	9	10	university	university	NOUN
gujaf-191	9	11	of	of	ADP
gujaf-191	9	12	maiduguri	maiduguri	PROPN
gujaf-191	9	13	,	,	PUNCT
gujaf-191	9	14	borno	borno	PROPN
gujaf-191	9	15	state	state	PROPN
gujaf-191	9	16	.	.	PUNCT
gujaf-191	10	1	prof	prof	PROPN
gujaf-191	10	2	ugochukwu	ugochukwu	PROPN
gujaf-191	10	3	c.	c.	PROPN
gujaf-191	10	4	nzewi	nzewi	VERB
gujaf-191	10	5	department	department	PROPN
gujaf-191	10	6	of	of	ADP
gujaf-191	10	7	accounting	accounting	PROPN
gujaf-191	10	8	,	,	PUNCT
gujaf-191	10	9	paul	paul	PROPN
gujaf-191	10	10	university	university	PROPN
gujaf-191	10	11	awka	awka	NOUN
gujaf-191	10	12	,	,	PUNCT
gujaf-191	10	13	anambra	anambra	PROPN
gujaf-191	10	14	state	state	PROPN
gujaf-191	10	15	.	.	PUNCT
gujaf-191	11	1	prof	prof	PROPN
gujaf-191	11	2	kabir	kabir	PROPN
gujaf-191	11	3	tahir	tahir	PROPN
gujaf-191	11	4	hamid	hamid	PROPN
gujaf-191	11	5	department	department	PROPN
gujaf-191	11	6	of	of	ADP
gujaf-191	11	7	accounting	accounting	PROPN
gujaf-191	11	8	,	,	PUNCT
gujaf-191	11	9	bayero	bayero	PROPN
gujaf-191	11	10	university	university	PROPN
gujaf-191	11	11	,	,	PUNCT
gujaf-191	11	12	kano	kano	PROPN
gujaf-191	11	13	,	,	PUNCT
gujaf-191	11	14	kano	kano	PROPN
gujaf-191	11	15	state	state	PROPN
gujaf-191	11	16	.	.	PUNCT
gujaf-191	12	1	prof	prof	PROPN
gujaf-191	12	2	.	.	PUNCT
gujaf-191	13	1	ekoja	ekoja	PROPN
gujaf-191	13	2	b.	b.	PROPN
gujaf-191	13	3	ekoja	ekoja	PROPN
gujaf-191	13	4	department	department	PROPN
gujaf-191	13	5	of	of	ADP
gujaf-191	13	6	accounting	accounting	PROPN
gujaf-191	13	7	,	,	PUNCT
gujaf-191	13	8	university	university	PROPN
gujaf-191	13	9	of	of	ADP
gujaf-191	13	10	jos	jos	PROPN
gujaf-191	13	11	.	.	PROPN
gujaf-191	13	12	prof	prof	PROPN
gujaf-191	13	13	.	.	PUNCT
gujaf-191	14	1	clifford	clifford	PROPN
gujaf-191	14	2	ofurum	ofurum	PROPN
gujaf-191	14	3	department	department	PROPN
gujaf-191	14	4	of	of	ADP
gujaf-191	14	5	accounting	accounting	PROPN
gujaf-191	14	6	,	,	PUNCT
gujaf-191	14	7	university	university	NOUN
gujaf-191	14	8	of	of	ADP
gujaf-191	14	9	portharcourt	portharcourt	PROPN
gujaf-191	14	10	,	,	PUNCT
gujaf-191	14	11	rivers	river	NOUN
gujaf-191	14	12	state	state	PROPN
gujaf-191	14	13	.	.	PUNCT
gujaf-191	15	1	prof	prof	PROPN
gujaf-191	15	2	.	.	PUNCT
gujaf-191	16	1	ahmad	ahmad	PROPN
gujaf-191	16	2	bello	bello	PROPN
gujaf-191	16	3	dogarawa	dogarawa	PROPN
gujaf-191	16	4	department	department	PROPN
gujaf-191	16	5	of	of	ADP
gujaf-191	16	6	accounting	accounting	NOUN
gujaf-191	16	7	,	,	PUNCT
gujaf-191	16	8	ahmadu	ahmadu	PROPN
gujaf-191	16	9	bello	bello	PROPN
gujaf-191	16	10	university	university	PROPN
gujaf-191	16	11	zaria	zaria	PROPN
gujaf-191	16	12	.	.	PUNCT
gujaf-191	17	1	prof	prof	PROPN
gujaf-191	17	2	.	.	PUNCT
gujaf-191	18	1	yusuf	yusuf	PROPN
gujaf-191	18	2	.	.	PUNCT
gujaf-191	19	1	b.	b.	PROPN
gujaf-191	19	2	rahman	rahman	PROPN
gujaf-191	19	3	department	department	PROPN
gujaf-191	19	4	of	of	ADP
gujaf-191	19	5	accounting	accounting	PROPN
gujaf-191	19	6	,	,	PUNCT
gujaf-191	19	7	lagos	lagos	NOUN
gujaf-191	19	8	state	state	PROPN
gujaf-191	19	9	university	university	PROPN
gujaf-191	19	10	,	,	PUNCT
gujaf-191	19	11	lagos	lagos	NOUN
gujaf-191	19	12	stat	stat	PROPN
gujaf-191	19	13	prof	prof	PROPN
gujaf-191	19	14	.	.	PUNCT
gujaf-191	20	1	suleiman	suleiman	PROPN
gujaf-191	20	2	a.	a.	PROPN
gujaf-191	20	3	s.	s.	PROPN
gujaf-191	20	4	aruwa	aruwa	PROPN
gujaf-191	20	5	department	department	PROPN
gujaf-191	20	6	of	of	ADP
gujaf-191	20	7	accounting	accounting	PROPN
gujaf-191	20	8	,	,	PUNCT
gujaf-191	20	9	nasarawa	nasarawa	PROPN
gujaf-191	20	10	state	state	PROPN
gujaf-191	20	11	university	university	PROPN
gujaf-191	20	12	,	,	PUNCT
gujaf-191	20	13	keffi	keffi	PROPN
gujaf-191	20	14	,	,	PUNCT
gujaf-191	20	15	nasarawa	nasarawa	PROPN
gujaf-191	20	16	state	state	PROPN
gujaf-191	20	17	.	.	PUNCT
gujaf-191	21	1	prof	prof	PROPN
gujaf-191	21	2	.	.	PUNCT
gujaf-191	22	1	muhammad	muhammad	PROPN
gujaf-191	22	2	junaidu	junaidu	PROPN
gujaf-191	22	3	kurawa	kurawa	PROPN
gujaf-191	22	4	department	department	PROPN
gujaf-191	22	5	of	of	ADP
gujaf-191	22	6	accounting	accounting	PROPN
gujaf-191	22	7	,	,	PUNCT
gujaf-191	22	8	bayero	bayero	PROPN
gujaf-191	22	9	university	university	PROPN
gujaf-191	22	10	kano	kano	PROPN
gujaf-191	22	11	,	,	PUNCT
gujaf-191	22	12	kano	kano	PROPN
gujaf-191	22	13	state	state	PROPN
gujaf-191	22	14	.	.	PUNCT
gujaf-191	23	1	prof	prof	PROPN
gujaf-191	23	2	.	.	PUNCT
gujaf-191	24	1	muhammad	muhammad	PROPN
gujaf-191	24	2	habibu	habibu	ADJ
gujaf-191	24	3	sabari	sabari	PROPN
gujaf-191	24	4	department	department	PROPN
gujaf-191	24	5	of	of	ADP
gujaf-191	24	6	accounting	accounting	NOUN
gujaf-191	24	7	,	,	PUNCT
gujaf-191	24	8	ahmadu	ahmadu	PROPN
gujaf-191	24	9	bello	bello	PROPN
gujaf-191	24	10	university	university	PROPN
gujaf-191	24	11	,	,	PUNCT
gujaf-191	24	12	zaria	zaria	PROPN
gujaf-191	24	13	.	.	PUNCT
gujaf-191	24	14	prof	prof	PROPN
gujaf-191	24	15	.	.	PUNCT
gujaf-191	25	1	okpanachi	okpanachi	PROPN
gujaf-191	25	2	joshua	joshua	PROPN
gujaf-191	25	3	department	department	PROPN
gujaf-191	25	4	of	of	ADP
gujaf-191	25	5	accounting	accounting	NOUN
gujaf-191	25	6	and	and	CCONJ
gujaf-191	25	7	management	management	NOUN
gujaf-191	25	8	,	,	PUNCT
gujaf-191	25	9	nigerian	nigerian	ADJ
gujaf-191	25	10	defence	defence	PROPN
gujaf-191	25	11	academy	academy	PROPN
gujaf-191	25	12	,	,	PUNCT
gujaf-191	25	13	kaduna	kaduna	PROPN
gujaf-191	25	14	.	.	PROPN
gujaf-191	25	15	prof	prof	PROPN
gujaf-191	25	16	.	.	PUNCT
gujaf-191	26	1	hassan	hassan	PROPN
gujaf-191	26	2	ibrahim	ibrahim	PROPN
gujaf-191	26	3	department	department	PROPN
gujaf-191	26	4	of	of	ADP
gujaf-191	26	5	accounting	accounting	PROPN
gujaf-191	26	6	,	,	PUNCT
gujaf-191	26	7	ibb	ibb	NOUN
gujaf-191	26	8	university	university	NOUN
gujaf-191	26	9	,	,	PUNCT
gujaf-191	26	10	lapai	lapai	NOUN
gujaf-191	26	11	,	,	PUNCT
gujaf-191	26	12	niger	niger	NOUN
gujaf-191	26	13	state	state	NOUN
gujaf-191	26	14	.	.	PUNCT
gujaf-191	27	1	prof	prof	PROPN
gujaf-191	27	2	.	.	PUNCT
gujaf-191	28	1	ifeoma	ifeoma	PROPN
gujaf-191	28	2	mary	mary	PROPN
gujaf-191	28	3	okwo	okwo	PROPN
gujaf-191	28	4	department	department	PROPN
gujaf-191	28	5	of	of	ADP
gujaf-191	28	6	accounting	accounting	PROPN
gujaf-191	28	7	,	,	PUNCT
gujaf-191	28	8	enugu	enugu	PROPN
gujaf-191	28	9	state	state	PROPN
gujaf-191	28	10	university	university	PROPN
gujaf-191	28	11	of	of	ADP
gujaf-191	28	12	science	science	NOUN
gujaf-191	28	13	and	and	CCONJ
gujaf-191	28	14	technology	technology	NOUN
gujaf-191	28	15	,	,	PUNCT
gujaf-191	28	16	enugu	enugu	PROPN
gujaf-191	28	17	state	state	PROPN
gujaf-191	28	18	.	.	PUNCT
gujaf-191	29	1	prof	prof	PROPN
gujaf-191	29	2	.	.	PUNCT
gujaf-191	30	1	muhammad	muhammad	PROPN
gujaf-191	30	2	aminu	aminu	PROPN
gujaf-191	30	3	isa	isa	PROPN
gujaf-191	30	4	department	department	PROPN
gujaf-191	30	5	of	of	ADP
gujaf-191	30	6	accounting	accounting	PROPN
gujaf-191	30	7	,	,	PUNCT
gujaf-191	30	8	bayero	bayero	PROPN
gujaf-191	30	9	university	university	PROPN
gujaf-191	30	10	,	,	PUNCT
gujaf-191	30	11	kano	kano	PROPN
gujaf-191	30	12	,	,	PUNCT
gujaf-191	30	13	kano	kano	PROPN
gujaf-191	30	14	state	state	PROPN
gujaf-191	30	15	.	.	PUNCT
gujaf-191	31	1	prof	prof	PROPN
gujaf-191	31	2	.	.	PUNCT
gujaf-191	32	1	ahmadu	ahmadu	PROPN
gujaf-191	32	2	bello	bello	PROPN
gujaf-191	32	3	department	department	PROPN
gujaf-191	32	4	of	of	ADP
gujaf-191	32	5	accounting	accounting	NOUN
gujaf-191	32	6	,	,	PUNCT
gujaf-191	32	7	ahmadu	ahmadu	PROPN
gujaf-191	32	8	bello	bello	PROPN
gujaf-191	32	9	university	university	PROPN
gujaf-191	32	10	,	,	PUNCT
gujaf-191	32	11	zaria	zaria	PROPN
gujaf-191	32	12	.	.	PUNCT
gujaf-191	33	1	prof	prof	PROPN
gujaf-191	33	2	.	.	PUNCT
gujaf-191	34	1	musa	musa	PROPN
gujaf-191	34	2	yelwa	yelwa	PROPN
gujaf-191	34	3	abubakar	abubakar	PROPN
gujaf-191	34	4	department	department	PROPN
gujaf-191	34	5	of	of	ADP
gujaf-191	34	6	accounting	accounting	PROPN
gujaf-191	34	7	,	,	PUNCT
gujaf-191	34	8	usmanu	usmanu	PROPN
gujaf-191	34	9	danfodiyo	danfodiyo	PROPN
gujaf-191	34	10	university	university	PROPN
gujaf-191	34	11	,	,	PUNCT
gujaf-191	34	12	sokoto	sokoto	PROPN
gujaf-191	34	13	state	state	PROPN
gujaf-191	34	14	.	.	PUNCT
gujaf-191	35	1	prof	prof	PROPN
gujaf-191	35	2	.	.	PUNCT
gujaf-191	36	1	salisu	salisu	PROPN
gujaf-191	36	2	abubakar	abubakar	PROPN
gujaf-191	36	3	department	department	PROPN
gujaf-191	36	4	of	of	ADP
gujaf-191	36	5	accounting	accounting	NOUN
gujaf-191	36	6	,	,	PUNCT
gujaf-191	36	7	ahmadu	ahmadu	PROPN
gujaf-191	36	8	bello	bello	PROPN
gujaf-191	36	9	university	university	PROPN
gujaf-191	36	10	zaria	zaria	PROPN
gujaf-191	36	11	,	,	PUNCT
gujaf-191	36	12	kaduna	kaduna	PROPN
gujaf-191	36	13	state	state	PROPN
gujaf-191	36	14	.	.	PUNCT
gujaf-191	37	1	dr	dr	PROPN
gujaf-191	37	2	.	.	PROPN
gujaf-191	37	3	isaq	isaq	PROPN
gujaf-191	37	4	alhaji	alhaji	PROPN
gujaf-191	37	5	samaila	samaila	PROPN
gujaf-191	37	6	department	department	PROPN
gujaf-191	37	7	of	of	ADP
gujaf-191	37	8	accounting	accounting	PROPN
gujaf-191	37	9	,	,	PUNCT
gujaf-191	37	10	bayero	bayero	PROPN
gujaf-191	37	11	university	university	NOUN
gujaf-191	37	12	,	,	PUNCT
gujaf-191	37	13	kano	kano	PROPN
gujaf-191	37	14	state	state	PROPN
gujaf-191	37	15	.	.	PUNCT
gujaf-191	38	1	prof	prof	PROPN
gujaf-191	38	2	.	.	PUNCT
gujaf-191	39	1	fatima	fatima	PROPN
gujaf-191	39	2	alfa	alfa	PROPN
gujaf-191	39	3	department	department	PROPN
gujaf-191	39	4	of	of	ADP
gujaf-191	39	5	accounting	accounting	PROPN
gujaf-191	39	6	,	,	PUNCT
gujaf-191	39	7	university	university	NOUN
gujaf-191	39	8	of	of	ADP
gujaf-191	39	9	maiduguri	maiduguri	PROPN
gujaf-191	39	10	,	,	PUNCT
gujaf-191	39	11	borno	borno	PROPN
gujaf-191	39	12	state	state	PROPN
gujaf-191	39	13	.	.	PUNCT
gujaf-191	40	1	dr	dr	PROPN
gujaf-191	40	2	.	.	PROPN
gujaf-191	40	3	sunusi	sunusi	PROPN
gujaf-191	40	4	sa'ad	sa'ad	PROPN
gujaf-191	40	5	ahmad	ahmad	PROPN
gujaf-191	40	6	department	department	PROPN
gujaf-191	40	7	of	of	ADP
gujaf-191	40	8	accounting	accounting	PROPN
gujaf-191	40	9	,	,	PUNCT
gujaf-191	40	10	federal	federal	ADJ
gujaf-191	40	11	university	university	NOUN
gujaf-191	40	12	dutse	dutse	NOUN
gujaf-191	40	13	,	,	PUNCT
gujaf-191	40	14	jigawa	jigawa	PROPN
gujaf-191	40	15	state	state	PROPN
gujaf-191	40	16	.	.	PUNCT
gujaf-191	41	1	dr	dr	PROPN
gujaf-191	41	2	.	.	PROPN
gujaf-191	41	3	nasiru	nasiru	PROPN
gujaf-191	41	4	a.	a.	PROPN
gujaf-191	41	5	ka’oje	ka’oje	PROPN
gujaf-191	41	6	department	department	PROPN
gujaf-191	41	7	of	of	ADP
gujaf-191	41	8	accounting	accounting	PROPN
gujaf-191	41	9	,	,	PUNCT
gujaf-191	41	10	usmanu	usmanu	PROPN
gujaf-191	41	11	danfodiyo	danfodiyo	PROPN
gujaf-191	41	12	university	university	PROPN
gujaf-191	41	13	sokoto	sokoto	PROPN
gujaf-191	41	14	state	state	PROPN
gujaf-191	41	15	.	.	PUNCT
gujaf-191	42	1	dr	dr	PROPN
gujaf-191	42	2	.	.	PROPN
gujaf-191	42	3	aminu	aminu	PROPN
gujaf-191	42	4	abdullahi	abdullahi	PROPN
gujaf-191	42	5	department	department	PROPN
gujaf-191	42	6	of	of	ADP
gujaf-191	42	7	accounting	accounting	PROPN
gujaf-191	42	8	,	,	PUNCT
gujaf-191	42	9	usmanu	usmanu	PROPN
gujaf-191	42	10	danfodiyo	danfodiyo	PROPN
gujaf-191	42	11	university	university	PROPN
gujaf-191	42	12	sokoto	sokoto	PROPN
gujaf-191	42	13	,	,	PUNCT
gujaf-191	42	14	state	state	PROPN
gujaf-191	42	15	.	.	PUNCT
gujaf-191	43	1	dr	dr	PROPN
gujaf-191	43	2	.	.	PROPN
gujaf-191	43	3	onipe	onipe	PROPN
gujaf-191	43	4	adebenege	adebenege	PROPN
gujaf-191	43	5	yahaya	yahaya	PROPN
gujaf-191	43	6	department	department	PROPN
gujaf-191	43	7	of	of	ADP
gujaf-191	43	8	accounting	accounting	PROPN
gujaf-191	43	9	,	,	PUNCT
gujaf-191	43	10	nigerian	nigerian	ADJ
gujaf-191	43	11	defence	defence	PROPN
gujaf-191	43	12	academy	academy	PROPN
gujaf-191	43	13	,	,	PUNCT
gujaf-191	43	14	kaduna	kaduna	PROPN
gujaf-191	43	15	state	state	PROPN
gujaf-191	43	16	.	.	PUNCT
gujaf-191	44	1	dr	dr	PROPN
gujaf-191	44	2	.	.	PROPN
gujaf-191	44	3	saidu	saidu	PROPN
gujaf-191	44	4	adamu	adamu	PROPN
gujaf-191	44	5	department	department	PROPN
gujaf-191	44	6	of	of	ADP
gujaf-191	44	7	accounting	accounting	PROPN
gujaf-191	44	8	,	,	PUNCT
gujaf-191	44	9	federal	federal	ADJ
gujaf-191	44	10	university	university	PROPN
gujaf-191	44	11	of	of	ADP
gujaf-191	44	12	kashere	kashere	PROPN
gujaf-191	44	13	,	,	PUNCT
gujaf-191	44	14	gombe	gombe	ADJ
gujaf-191	44	15	state	state	NOUN
gujaf-191	44	16	.	.	PUNCT
gujaf-191	45	1	dr	dr	PROPN
gujaf-191	45	2	.	.	PROPN
gujaf-191	45	3	nasiru	nasiru	PROPN
gujaf-191	45	4	yunusa	yunusa	PROPN
gujaf-191	45	5	department	department	PROPN
gujaf-191	45	6	of	of	ADP
gujaf-191	45	7	accounting	accounting	NOUN
gujaf-191	45	8	,	,	PUNCT
gujaf-191	45	9	ahmadu	ahmadu	PROPN
gujaf-191	45	10	bello	bello	PROPN
gujaf-191	45	11	university	university	PROPN
gujaf-191	45	12	zaria	zaria	PROPN
gujaf-191	45	13	.	.	PUNCT
gujaf-191	46	1	dr	dr	PROPN
gujaf-191	46	2	.	.	PROPN
gujaf-191	46	3	aisha	aisha	PROPN
gujaf-191	46	4	nuhu	nuhu	PROPN
gujaf-191	46	5	muhammad	muhammad	PROPN
gujaf-191	46	6	department	department	PROPN
gujaf-191	46	7	of	of	ADP
gujaf-191	46	8	accounting	accounting	PROPN
gujaf-191	46	9	,	,	PUNCT
gujaf-191	46	10	ahmadu	ahmadu	PROPN
gujaf-191	46	11	bello	bello	PROPN
gujaf-191	46	12	university	university	PROPN
gujaf-191	46	13	zaria	zaria	PROPN
gujaf-191	46	14	.	.	PUNCT
gujaf-191	47	1	dr	dr	PROPN
gujaf-191	47	2	.	.	PROPN
gujaf-191	47	3	lawal	lawal	PROPN
gujaf-191	47	4	muhammad	muhammad	PROPN
gujaf-191	47	5	department	department	PROPN
gujaf-191	47	6	of	of	ADP
gujaf-191	47	7	accounting	accounting	PROPN
gujaf-191	47	8	,	,	PUNCT
gujaf-191	47	9	ahmadu	ahmadu	PROPN
gujaf-191	47	10	bello	bello	PROPN
gujaf-191	47	11	university	university	PROPN
gujaf-191	47	12	zaria	zaria	PROPN
gujaf-191	47	13	.	.	PUNCT
gujaf-191	48	1	dr	dr	PROPN
gujaf-191	48	2	.	.	PROPN
gujaf-191	48	3	farouk	farouk	PROPN
gujaf-191	48	4	adeiza	adeiza	PROPN
gujaf-191	48	5	school	school	PROPN
gujaf-191	48	6	of	of	ADP
gujaf-191	48	7	business	business	NOUN
gujaf-191	48	8	and	and	CCONJ
gujaf-191	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-191	48	10	,	,	PUNCT
gujaf-191	48	11	american	american	PROPN
gujaf-191	48	12	university	university	PROPN
gujaf-191	48	13	of	of	ADP
gujaf-191	48	14	nigeria	nigeria	PROPN
gujaf-191	48	15	,	,	PUNCT
gujaf-191	48	16	yola	yola	PROPN
gujaf-191	48	17	.	.	PUNCT
gujaf-191	49	1	dr	dr	PROPN
gujaf-191	49	2	.	.	PROPN
gujaf-191	49	3	bashir	bashir	PROPN
gujaf-191	49	4	umar	umar	PROPN
gujaf-191	49	5	farouk	farouk	PROPN
gujaf-191	49	6	department	department	PROPN
gujaf-191	49	7	of	of	ADP
gujaf-191	49	8	economics	economic	NOUN
gujaf-191	49	9	,	,	PUNCT
gujaf-191	49	10	federal	federal	ADJ
gujaf-191	49	11	university	university	NOUN
gujaf-191	49	12	gusau	gusau	PROPN
gujaf-191	49	13	,	,	PUNCT
gujaf-191	49	14	zamfara	zamfara	PROPN
gujaf-191	49	15	state	state	PROPN
gujaf-191	49	16	.	.	PUNCT
gujaf-191	50	1	dr	dr	PROPN
gujaf-191	50	2	emmanuel	emmanuel	PROPN
gujaf-191	50	3	omokhuale	omokhuale	PROPN
gujaf-191	50	4	department	department	PROPN
gujaf-191	50	5	of	of	ADP
gujaf-191	50	6	mathematics	mathematics	PROPN
gujaf-191	50	7	,	,	PUNCT
gujaf-191	50	8	federal	federal	ADJ
gujaf-191	50	9	university	university	NOUN
gujaf-191	50	10	gusau	gusau	NOUN
gujaf-191	50	11	,	,	PUNCT
gujaf-191	50	12	zamfara	zamfara	PROPN
gujaf-191	50	13	.	.	PUNCT
gujaf-191	51	1	state	state	PROPN
gujaf-191	51	2	advisory	advisory	PROPN
gujaf-191	51	3	board	board	NOUN
gujaf-191	51	4	members	members	PROPN
gujaf-191	51	5	prof	prof	PROPN
gujaf-191	51	6	.	.	PUNCT
gujaf-191	52	1	kabiru	kabiru	PROPN
gujaf-191	52	2	isah	isah	PROPN
gujaf-191	52	3	dandago	dandago	PROPN
gujaf-191	52	4	,	,	PUNCT
gujaf-191	52	5	bayero	bayero	PROPN
gujaf-191	52	6	university	university	PROPN
gujaf-191	52	7	kano	kano	PROPN
gujaf-191	52	8	,	,	PUNCT
gujaf-191	52	9	kano	kano	PROPN
gujaf-191	52	10	state	state	PROPN
gujaf-191	52	11	.	.	PUNCT
gujaf-191	53	1	prof	prof	PROPN
gujaf-191	53	2	a	a	DET
gujaf-191	53	3	m	m	NOUN
gujaf-191	53	4	bashir	bashir	NOUN
gujaf-191	53	5	,	,	PUNCT
gujaf-191	53	6	usmanu	usmanu	PROPN
gujaf-191	53	7	danfodiyo	danfodiyo	PROPN
gujaf-191	53	8	university	university	PROPN
gujaf-191	53	9	sokoto	sokoto	PROPN
gujaf-191	53	10	,	,	PUNCT
gujaf-191	53	11	sokoto	sokoto	PROPN
gujaf-191	53	12	state	state	PROPN
gujaf-191	53	13	.	.	PUNCT
gujaf-191	54	1	prof	prof	PROPN
gujaf-191	54	2	.	.	PUNCT
gujaf-191	55	1	muhammad	muhammad	PROPN
gujaf-191	55	2	tanko	tanko	PROPN
gujaf-191	55	3	,	,	PUNCT
gujaf-191	55	4	kaduna	kaduna	PROPN
gujaf-191	55	5	state	state	PROPN
gujaf-191	55	6	university	university	PROPN
gujaf-191	55	7	,	,	PUNCT
gujaf-191	55	8	kaduna	kaduna	PROPN
gujaf-191	55	9	.	.	PROPN
gujaf-191	55	10	prof	prof	PROPN
gujaf-191	55	11	.	.	PUNCT
gujaf-191	55	12	bayero	bayero	PROPN
gujaf-191	56	1	a	a	DET
gujaf-191	56	2	m	m	NOUN
gujaf-191	56	3	sabir	sabir	NOUN
gujaf-191	56	4	,	,	PUNCT
gujaf-191	56	5	usmanu	usmanu	PROPN
gujaf-191	56	6	danfodiyo	danfodiyo	PROPN
gujaf-191	56	7	university	university	PROPN
gujaf-191	56	8	sokoto	sokoto	PROPN
gujaf-191	56	9	,	,	PUNCT
gujaf-191	56	10	sokoto	sokoto	PROPN
gujaf-191	56	11	state	state	PROPN
gujaf-191	56	12	.	.	PUNCT
gujaf-191	57	1	prof	prof	PROPN
gujaf-191	57	2	.	.	PUNCT
gujaf-191	58	1	aliyu	aliyu	PROPN
gujaf-191	58	2	sulaiman	sulaiman	PROPN
gujaf-191	58	3	kantudu	kantudu	PROPN
gujaf-191	58	4	,	,	PUNCT
gujaf-191	58	5	bayero	bayero	PROPN
gujaf-191	58	6	university	university	PROPN
gujaf-191	58	7	kano	kano	PROPN
gujaf-191	58	8	,	,	PUNCT
gujaf-191	58	9	kano	kano	PROPN
gujaf-191	58	10	state	state	PROPN
gujaf-191	58	11	.	.	PUNCT
gujaf-191	59	1	editorial	editorial	PROPN
gujaf-191	59	2	secretary	secretary	PROPN
gujaf-191	59	3	usman	usman	PROPN
gujaf-191	59	4	muhammad	muhammad	PROPN
gujaf-191	59	5	adam	adam	PROPN
gujaf-191	59	6	department	department	PROPN
gujaf-191	59	7	of	of	ADP
gujaf-191	59	8	accounting	accounting	NOUN
gujaf-191	59	9	and	and	CCONJ
gujaf-191	59	10	finance	finance	NOUN
gujaf-191	59	11	,	,	PUNCT
gujaf-191	59	12	federal	federal	ADJ
gujaf-191	59	13	university	university	NOUN
gujaf-191	59	14	gusau	gusau	PROPN
gujaf-191	59	15	,	,	PUNCT
gujaf-191	59	16	zamfara	zamfara	PROPN
gujaf-191	59	17	state	state	PROPN
gujaf-191	59	18	.	.	PUNCT
gujaf-191	60	1	call	call	VERB
gujaf-191	60	2	for	for	ADP
gujaf-191	60	3	papers	paper	NOUN
gujaf-191	60	4	the	the	DET
gujaf-191	60	5	editorial	editorial	ADJ
gujaf-191	60	6	board	board	NOUN
gujaf-191	60	7	of	of	ADP
gujaf-191	60	8	gusau	gusau	PROPN
gujaf-191	60	9	journal	journal	PROPN
gujaf-191	60	10	of	of	ADP
gujaf-191	60	11	accounting	accounting	NOUN
gujaf-191	60	12	and	and	CCONJ
gujaf-191	60	13	finance	finance	NOUN
gujaf-191	60	14	(	(	PUNCT
gujaf-191	60	15	gujaf	gujaf	NOUN
gujaf-191	60	16	)	)	PUNCT
gujaf-191	60	17	is	be	AUX
gujaf-191	60	18	hereby	hereby	ADV
gujaf-191	60	19	inviting	invite	VERB
gujaf-191	60	20	authors	author	NOUN
gujaf-191	60	21	to	to	PART
gujaf-191	60	22	submit	submit	VERB
gujaf-191	60	23	their	their	PRON
gujaf-191	60	24	unpublished	unpublished	ADJ
gujaf-191	60	25	manuscript	manuscript	NOUN
gujaf-191	60	26	for	for	ADP
gujaf-191	60	27	publication	publication	NOUN
gujaf-191	60	28	.	.	PUNCT
gujaf-191	61	1	the	the	DET
gujaf-191	61	2	journal	journal	NOUN
gujaf-191	61	3	is	be	AUX
gujaf-191	61	4	published	publish	VERB
gujaf-191	61	5	in	in	ADP
gujaf-191	61	6	two	two	NUM
gujaf-191	61	7	issues	issue	NOUN
gujaf-191	61	8	of	of	ADP
gujaf-191	61	9	april	april	PROPN
gujaf-191	61	10	and	and	CCONJ
gujaf-191	61	11	october	october	PROPN
gujaf-191	61	12	annually	annually	ADV
gujaf-191	61	13	.	.	PUNCT
gujaf-191	62	1	gujaf	gujaf	NOUN
gujaf-191	62	2	is	be	AUX
gujaf-191	62	3	a	a	DET
gujaf-191	62	4	double	double	ADJ
gujaf-191	62	5	-	-	PUNCT
gujaf-191	62	6	blind	blind	ADJ
gujaf-191	62	7	peer	peer	NOUN
gujaf-191	62	8	reviewed	review	VERB
gujaf-191	62	9	journal	journal	NOUN
gujaf-191	62	10	published	publish	VERB
gujaf-191	62	11	by	by	ADP
gujaf-191	62	12	the	the	DET
gujaf-191	62	13	department	department	NOUN
gujaf-191	62	14	of	of	ADP
gujaf-191	62	15	accounting	accounting	NOUN
gujaf-191	62	16	and	and	CCONJ
gujaf-191	62	17	finance	finance	NOUN
gujaf-191	62	18	,	,	PUNCT
gujaf-191	62	19	faculty	faculty	NOUN
gujaf-191	62	20	of	of	ADP
gujaf-191	62	21	management	management	NOUN
gujaf-191	62	22	and	and	CCONJ
gujaf-191	62	23	social	social	ADJ
gujaf-191	62	24	sciences	science	NOUN
gujaf-191	62	25	,	,	PUNCT
gujaf-191	62	26	federal	federal	ADJ
gujaf-191	62	27	university	university	NOUN
gujaf-191	62	28	gusau	gusau	NOUN
gujaf-191	62	29	,	,	PUNCT
gujaf-191	62	30	zamfara	zamfara	PROPN
gujaf-191	62	31	state	state	PROPN
gujaf-191	62	32	nigeria	nigeria	PROPN
gujaf-191	62	33	the	the	DET
gujaf-191	62	34	journal	journal	PROPN
gujaf-191	62	35	accepts	accept	VERB
gujaf-191	62	36	papers	paper	NOUN
gujaf-191	62	37	in	in	ADP
gujaf-191	62	38	all	all	DET
gujaf-191	62	39	areas	area	NOUN
gujaf-191	62	40	of	of	ADP
gujaf-191	62	41	accounting	accounting	NOUN
gujaf-191	62	42	and	and	CCONJ
gujaf-191	62	43	finance	finance	NOUN
gujaf-191	62	44	for	for	ADP
gujaf-191	62	45	publication	publication	NOUN
gujaf-191	62	46	which	which	PRON
gujaf-191	62	47	include	include	VERB
gujaf-191	62	48	:	:	PUNCT
gujaf-191	62	49	accounting	accounting	NOUN
gujaf-191	62	50	standards	standard	NOUN
gujaf-191	62	51	,	,	PUNCT
gujaf-191	62	52	accounting	account	VERB
gujaf-191	62	53	information	information	NOUN
gujaf-191	62	54	system	system	NOUN
gujaf-191	62	55	,	,	PUNCT
gujaf-191	62	56	financial	financial	ADJ
gujaf-191	62	57	reporting	reporting	NOUN
gujaf-191	62	58	,	,	PUNCT
gujaf-191	62	59	earnings	earning	NOUN
gujaf-191	62	60	management	management	NOUN
gujaf-191	62	61	,	,	PUNCT
gujaf-191	62	62	,	,	PUNCT
gujaf-191	62	63	auditing	auditing	NOUN
gujaf-191	62	64	and	and	CCONJ
gujaf-191	62	65	investigation	investigation	NOUN
gujaf-191	62	66	,	,	PUNCT
gujaf-191	62	67	auditing	auditing	NOUN
gujaf-191	62	68	and	and	CCONJ
gujaf-191	62	69	standards	standard	NOUN
gujaf-191	62	70	,	,	PUNCT
gujaf-191	62	71	public	public	ADJ
gujaf-191	62	72	sector	sector	NOUN
gujaf-191	62	73	accounting	accounting	NOUN
gujaf-191	62	74	and	and	CCONJ
gujaf-191	62	75	auditing	auditing	NOUN
gujaf-191	62	76	,	,	PUNCT
gujaf-191	62	77	taxation	taxation	NOUN
gujaf-191	62	78	and	and	CCONJ
gujaf-191	62	79	revenue	revenue	NOUN
gujaf-191	62	80	administration	administration	NOUN
gujaf-191	62	81	,	,	PUNCT
gujaf-191	62	82	corporate	corporate	ADJ
gujaf-191	62	83	governance	governance	NOUN
gujaf-191	62	84	issues	issue	NOUN
gujaf-191	62	85	,	,	PUNCT
gujaf-191	62	86	corporate	corporate	ADJ
gujaf-191	62	87	social	social	ADJ
gujaf-191	62	88	responsibility	responsibility	NOUN
gujaf-191	62	89	,	,	PUNCT
gujaf-191	62	90	sustainability	sustainability	NOUN
gujaf-191	62	91	and	and	CCONJ
gujaf-191	62	92	environmental	environmental	ADJ
gujaf-191	62	93	reporting	reporting	NOUN
gujaf-191	62	94	issue	issue	NOUN
gujaf-191	62	95	,	,	PUNCT
gujaf-191	62	96	information	information	NOUN
gujaf-191	62	97	and	and	CCONJ
gujaf-191	62	98	communication	communication	NOUN
gujaf-191	62	99	technology	technology	NOUN
gujaf-191	62	100	issues	issue	NOUN
gujaf-191	62	101	,	,	PUNCT
gujaf-191	62	102	bankruptcy	bankruptcy	NOUN
gujaf-191	62	103	prediction	prediction	NOUN
gujaf-191	62	104	,	,	PUNCT
gujaf-191	62	105	corporate	corporate	ADJ
gujaf-191	62	106	finance	finance	NOUN
gujaf-191	62	107	,	,	PUNCT
gujaf-191	62	108	personal	personal	ADJ
gujaf-191	62	109	finance	finance	NOUN
gujaf-191	62	110	,	,	PUNCT
gujaf-191	62	111	merger	merger	NOUN
gujaf-191	62	112	and	and	CCONJ
gujaf-191	62	113	acquisitions	acquisition	NOUN
gujaf-191	62	114	,	,	PUNCT
gujaf-191	62	115	capital	capital	NOUN
gujaf-191	62	116	structure	structure	NOUN
gujaf-191	62	117	,	,	PUNCT
gujaf-191	62	118	working	work	VERB
gujaf-191	62	119	capital	capital	NOUN
gujaf-191	62	120	management	management	NOUN
gujaf-191	62	121	,	,	PUNCT
gujaf-191	62	122	enterprises	enterprise	NOUN
gujaf-191	62	123	risk	risk	NOUN
gujaf-191	62	124	management	management	NOUN
gujaf-191	62	125	,	,	PUNCT
gujaf-191	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-191	62	127	,	,	PUNCT
gujaf-191	62	128	international	international	ADJ
gujaf-191	62	129	business	business	NOUN
gujaf-191	62	130	accounting	accounting	NOUN
gujaf-191	62	131	and	and	CCONJ
gujaf-191	62	132	finance	finance	NOUN
gujaf-191	62	133	,	,	PUNCT
gujaf-191	62	134	banking	banking	NOUN
gujaf-191	62	135	crises	crisis	NOUN
gujaf-191	62	136	,	,	PUNCT
gujaf-191	62	137	bank	bank	NOUN
gujaf-191	62	138	’s	’s	PART
gujaf-191	62	139	profitability	profitability	NOUN
gujaf-191	62	140	,	,	PUNCT
gujaf-191	62	141	risk	risk	NOUN
gujaf-191	62	142	and	and	CCONJ
gujaf-191	62	143	insurance	insurance	NOUN
gujaf-191	62	144	issue	issue	NOUN
gujaf-191	62	145	,	,	PUNCT
gujaf-191	62	146	islamic	islamic	ADJ
gujaf-191	62	147	finance	finance	NOUN
gujaf-191	62	148	,	,	PUNCT
gujaf-191	62	149	conventional	conventional	ADJ
gujaf-191	62	150	and	and	CCONJ
gujaf-191	62	151	islamic	islamic	ADJ
gujaf-191	62	152	banks	bank	NOUN
gujaf-191	62	153	and	and	CCONJ
gujaf-191	62	154	so	so	ADV
gujaf-191	62	155	forth	forth	ADV
gujaf-191	62	156	.	.	PUNCT
gujaf-191	63	1	guidelines	guideline	NOUN
gujaf-191	63	2	for	for	ADP
gujaf-191	63	3	submission	submission	NOUN
gujaf-191	63	4	and	and	CCONJ
gujaf-191	63	5	manuscript	manuscript	NOUN
gujaf-191	63	6	format	format	VERB
gujaf-191	63	7	the	the	DET
gujaf-191	63	8	submission	submission	NOUN
gujaf-191	63	9	language	language	NOUN
gujaf-191	63	10	is	be	AUX
gujaf-191	63	11	english	english	PROPN
gujaf-191	63	12	and	and	CCONJ
gujaf-191	63	13	must	must	AUX
gujaf-191	63	14	be	be	AUX
gujaf-191	63	15	a	a	DET
gujaf-191	63	16	well	well	ADV
gujaf-191	63	17	-	-	PUNCT
gujaf-191	63	18	researched	research	VERB
gujaf-191	63	19	original	original	ADJ
gujaf-191	63	20	manuscript	manuscript	NOUN
gujaf-191	63	21	that	that	PRON
gujaf-191	63	22	has	have	AUX
gujaf-191	63	23	not	not	PART
gujaf-191	63	24	previously	previously	ADV
gujaf-191	63	25	been	be	AUX
gujaf-191	63	26	submitted	submit	VERB
gujaf-191	63	27	elsewhere	elsewhere	ADV
gujaf-191	63	28	for	for	ADP
gujaf-191	63	29	publication	publication	NOUN
gujaf-191	63	30	.	.	PUNCT
gujaf-191	64	1	the	the	DET
gujaf-191	64	2	paper	paper	NOUN
gujaf-191	64	3	should	should	AUX
gujaf-191	64	4	not	not	PART
gujaf-191	64	5	exceed	exceed	VERB
gujaf-191	64	6	more	more	ADJ
gujaf-191	64	7	than	than	ADP
gujaf-191	64	8	15	15	NUM
gujaf-191	64	9	pages	page	NOUN
gujaf-191	64	10	on	on	ADP
gujaf-191	64	11	a4	a4	NOUN
gujaf-191	64	12	type	type	NOUN
gujaf-191	64	13	paper	paper	NOUN
gujaf-191	64	14	in	in	ADP
gujaf-191	64	15	ms	ms	ADJ
gujaf-191	64	16	-	-	PUNCT
gujaf-191	64	17	word	word	NOUN
gujaf-191	64	18	format	format	NOUN
gujaf-191	64	19	,	,	PUNCT
gujaf-191	64	20	1.5	1.5	NUM
gujaf-191	64	21	-	-	PUNCT
gujaf-191	64	22	line	line	NOUN
gujaf-191	64	23	spacing	spacing	NOUN
gujaf-191	64	24	,	,	PUNCT
gujaf-191	64	25	12	12	NUM
gujaf-191	64	26	font	font	NOUN
gujaf-191	64	27	size	size	NOUN
gujaf-191	64	28	in	in	ADP
gujaf-191	64	29	times	time	NOUN
gujaf-191	64	30	new	new	ADJ
gujaf-191	64	31	roman	roman	NOUN
gujaf-191	64	32	.	.	PUNCT
gujaf-191	65	1	manuscript	manuscript	NOUN
gujaf-191	65	2	should	should	AUX
gujaf-191	65	3	be	be	AUX
gujaf-191	65	4	tested	test	VERB
gujaf-191	65	5	for	for	ADP
gujaf-191	65	6	plagiarism	plagiarism	NOUN
gujaf-191	65	7	before	before	ADP
gujaf-191	65	8	submission	submission	NOUN
gujaf-191	65	9	,	,	PUNCT
gujaf-191	65	10	as	as	SCONJ
gujaf-191	65	11	the	the	DET
gujaf-191	65	12	maximum	maximum	ADJ
gujaf-191	65	13	similarity	similarity	NOUN
gujaf-191	65	14	index	index	NOUN
gujaf-191	65	15	acceptable	acceptable	ADJ
gujaf-191	65	16	by	by	ADP
gujaf-191	65	17	gujaf	gujaf	NOUN
gujaf-191	65	18	is	be	AUX
gujaf-191	65	19	25	25	NUM
gujaf-191	65	20	percent	percent	NOUN
gujaf-191	65	21	.	.	PUNCT
gujaf-191	66	1	furthermore	furthermore	ADV
gujaf-191	66	2	,	,	PUNCT
gujaf-191	66	3	the	the	DET
gujaf-191	66	4	length	length	NOUN
gujaf-191	66	5	of	of	ADP
gujaf-191	66	6	a	a	DET
gujaf-191	66	7	complete	complete	ADJ
gujaf-191	66	8	article	article	NOUN
gujaf-191	66	9	should	should	AUX
gujaf-191	66	10	not	not	PART
gujaf-191	66	11	exceed	exceed	VERB
gujaf-191	66	12	5000	5000	NUM
gujaf-191	66	13	words	word	NOUN
gujaf-191	66	14	including	include	VERB
gujaf-191	66	15	an	an	DET
gujaf-191	66	16	abstract	abstract	NOUN
gujaf-191	66	17	of	of	ADP
gujaf-191	66	18	not	not	PART
gujaf-191	66	19	more	more	ADJ
gujaf-191	66	20	than	than	ADP
gujaf-191	66	21	250	250	NUM
gujaf-191	66	22	words	word	NOUN
gujaf-191	66	23	with	with	ADP
gujaf-191	66	24	a	a	DET
gujaf-191	66	25	minimum	minimum	NOUN
gujaf-191	66	26	of	of	ADP
gujaf-191	66	27	four	four	NUM
gujaf-191	66	28	key	key	ADJ
gujaf-191	66	29	words	word	NOUN
gujaf-191	66	30	immediately	immediately	ADV
gujaf-191	66	31	after	after	ADP
gujaf-191	66	32	the	the	DET
gujaf-191	66	33	abstract	abstract	NOUN
gujaf-191	66	34	.	.	PUNCT
gujaf-191	67	1	all	all	DET
gujaf-191	67	2	references	reference	NOUN
gujaf-191	67	3	including	include	VERB
gujaf-191	67	4	in	in	ADP
gujaf-191	67	5	text	text	NOUN
gujaf-191	67	6	citation	citation	NOUN
gujaf-191	67	7	and	and	CCONJ
gujaf-191	67	8	reference	reference	NOUN
gujaf-191	67	9	list	list	NOUN
gujaf-191	67	10	,	,	PUNCT
gujaf-191	67	11	tables	table	NOUN
gujaf-191	67	12	and	and	CCONJ
gujaf-191	67	13	figures	figure	NOUN
gujaf-191	67	14	should	should	AUX
gujaf-191	67	15	be	be	AUX
gujaf-191	67	16	in	in	ADP
gujaf-191	67	17	line	line	NOUN
gujaf-191	67	18	with	with	ADP
gujaf-191	67	19	apa	apa	PROPN
gujaf-191	67	20	7th	7th	PROPN
gujaf-191	67	21	edition	edition	NOUN
gujaf-191	67	22	publication	publication	NOUN
gujaf-191	67	23	manual	manual	NOUN
gujaf-191	67	24	.	.	PUNCT
gujaf-191	68	1	finally	finally	ADV
gujaf-191	68	2	,	,	PUNCT
gujaf-191	68	3	manuscript	manuscript	NOUN
gujaf-191	68	4	should	should	AUX
gujaf-191	68	5	be	be	AUX
gujaf-191	68	6	send	send	VERB
gujaf-191	68	7	to	to	ADP
gujaf-191	68	8	our	our	PRON
gujaf-191	68	9	email	email	NOUN
gujaf-191	68	10	address	address	NOUN
gujaf-191	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-191	68	12	and	and	CCONJ
gujaf-191	68	13	a	a	DET
gujaf-191	68	14	copy	copy	NOUN
gujaf-191	68	15	to	to	ADP
gujaf-191	68	16	our	our	PRON
gujaf-191	68	17	website	website	NOUN
gujaf-191	68	18	on	on	ADP
gujaf-191	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-191	68	20	publication	publication	NOUN
gujaf-191	68	21	procedure	procedure	NOUN
gujaf-191	68	22	after	after	ADP
gujaf-191	68	23	receiving	receive	VERB
gujaf-191	68	24	a	a	DET
gujaf-191	68	25	manuscript	manuscript	NOUN
gujaf-191	68	26	that	that	PRON
gujaf-191	68	27	is	be	AUX
gujaf-191	68	28	within	within	ADP
gujaf-191	68	29	the	the	DET
gujaf-191	68	30	similarity	similarity	NOUN
gujaf-191	68	31	index	index	NOUN
gujaf-191	68	32	threshold	threshold	NOUN
gujaf-191	68	33	,	,	PUNCT
gujaf-191	68	34	a	a	DET
gujaf-191	68	35	confirmation	confirmation	NOUN
gujaf-191	68	36	email	email	NOUN
gujaf-191	68	37	will	will	AUX
gujaf-191	68	38	be	be	AUX
gujaf-191	68	39	send	send	VERB
gujaf-191	68	40	together	together	ADV
gujaf-191	68	41	with	with	ADP
gujaf-191	68	42	a	a	DET
gujaf-191	68	43	request	request	NOUN
gujaf-191	68	44	to	to	PART
gujaf-191	68	45	pay	pay	VERB
gujaf-191	68	46	a	a	DET
gujaf-191	68	47	review	review	NOUN
gujaf-191	68	48	proceeding	proceeding	NOUN
gujaf-191	68	49	fee	fee	NOUN
gujaf-191	68	50	.	.	PUNCT
gujaf-191	69	1	at	at	ADP
gujaf-191	69	2	this	this	DET
gujaf-191	69	3	point	point	NOUN
gujaf-191	69	4	,	,	PUNCT
gujaf-191	69	5	the	the	DET
gujaf-191	69	6	editorial	editorial	ADJ
gujaf-191	69	7	board	board	NOUN
gujaf-191	69	8	will	will	AUX
gujaf-191	69	9	take	take	VERB
gujaf-191	69	10	a	a	DET
gujaf-191	69	11	decision	decision	NOUN
gujaf-191	69	12	on	on	ADP
gujaf-191	69	13	accepting	accept	VERB
gujaf-191	69	14	,	,	PUNCT
gujaf-191	69	15	rejecting	reject	VERB
gujaf-191	69	16	or	or	CCONJ
gujaf-191	69	17	making	make	VERB
gujaf-191	69	18	a	a	DET
gujaf-191	69	19	resubmission	resubmission	NOUN
gujaf-191	69	20	of	of	ADP
gujaf-191	69	21	the	the	DET
gujaf-191	69	22	manuscript	manuscript	NOUN
gujaf-191	69	23	based	base	VERB
gujaf-191	69	24	on	on	ADP
gujaf-191	69	25	the	the	DET
gujaf-191	69	26	outcome	outcome	NOUN
gujaf-191	69	27	of	of	ADP
gujaf-191	69	28	the	the	DET
gujaf-191	69	29	double	double	ADJ
gujaf-191	69	30	-	-	PUNCT
gujaf-191	69	31	blind	blind	ADJ
gujaf-191	69	32	peer	peer	NOUN
gujaf-191	69	33	review	review	NOUN
gujaf-191	69	34	.	.	PUNCT
gujaf-191	70	1	those	those	DET
gujaf-191	70	2	authors	author	NOUN
gujaf-191	70	3	whose	whose	DET
gujaf-191	70	4	manuscript	manuscript	NOUN
gujaf-191	70	5	were	be	AUX
gujaf-191	70	6	accepted	accept	VERB
gujaf-191	70	7	for	for	ADP
gujaf-191	70	8	publication	publication	NOUN
gujaf-191	70	9	will	will	AUX
gujaf-191	70	10	be	be	AUX
gujaf-191	70	11	asked	ask	VERB
gujaf-191	70	12	to	to	PART
gujaf-191	70	13	pay	pay	VERB
gujaf-191	70	14	a	a	DET
gujaf-191	70	15	publication	publication	NOUN
gujaf-191	70	16	fee	fee	NOUN
gujaf-191	70	17	,	,	PUNCT
gujaf-191	70	18	after	after	ADP
gujaf-191	70	19	effecting	effect	VERB
gujaf-191	70	20	all	all	DET
gujaf-191	70	21	suggested	suggest	VERB
gujaf-191	70	22	corrections	correction	NOUN
gujaf-191	70	23	and	and	CCONJ
gujaf-191	70	24	changes	change	NOUN
gujaf-191	70	25	made	make	VERB
gujaf-191	70	26	on	on	ADP
gujaf-191	70	27	the	the	DET
gujaf-191	70	28	manuscript	manuscript	NOUN
gujaf-191	70	29	.	.	PUNCT
gujaf-191	71	1	all	all	DET
gujaf-191	71	2	corrected	correct	VERB
gujaf-191	71	3	papers	paper	NOUN
gujaf-191	71	4	returned	return	VERB
gujaf-191	71	5	within	within	ADP
gujaf-191	71	6	the	the	DET
gujaf-191	71	7	specified	specify	VERB
gujaf-191	71	8	time	time	NOUN
gujaf-191	71	9	frame	frame	NOUN
gujaf-191	71	10	will	will	AUX
gujaf-191	71	11	be	be	AUX
gujaf-191	71	12	published	publish	VERB
gujaf-191	71	13	in	in	ADP
gujaf-191	71	14	that	that	DET
gujaf-191	71	15	issue	issue	NOUN
gujaf-191	71	16	.	.	PUNCT
gujaf-191	72	1	payment	payment	NOUN
gujaf-191	72	2	details	detail	NOUN
gujaf-191	72	3	bank	bank	NOUN
gujaf-191	72	4	:	:	PUNCT
gujaf-191	72	5	fcmb	fcmb	PROPN
gujaf-191	72	6	account	account	PROPN
gujaf-191	72	7	number	number	NOUN
gujaf-191	72	8	:	:	PUNCT
gujaf-191	72	9	7278465011	7278465011	NUM
gujaf-191	72	10	account	account	NOUN
gujaf-191	72	11	name	name	NOUN
gujaf-191	72	12	:	:	PUNCT
gujaf-191	72	13	gusau	gusau	PROPN
gujaf-191	72	14	journal	journal	NOUN
gujaf-191	72	15	of	of	ADP
gujaf-191	72	16	accounting	accounting	NOUN
gujaf-191	72	17	and	and	CCONJ
gujaf-191	72	18	finance	finance	NOUN
gujaf-191	72	19	for	for	ADP
gujaf-191	72	20	inquiry	inquiry	NOUN
gujaf-191	72	21	the	the	DET
gujaf-191	72	22	head	head	NOUN
gujaf-191	72	23	,	,	PUNCT
gujaf-191	72	24	department	department	NOUN
gujaf-191	72	25	of	of	ADP
gujaf-191	72	26	accounting	accounting	NOUN
gujaf-191	72	27	and	and	CCONJ
gujaf-191	72	28	finance	finance	NOUN
gujaf-191	72	29	,	,	PUNCT
gujaf-191	72	30	federal	federal	ADJ
gujaf-191	72	31	university	university	NOUN
gujaf-191	72	32	gusau	gusau	PROPN
gujaf-191	72	33	,	,	PUNCT
gujaf-191	72	34	zamfara	zamfara	PROPN
gujaf-191	72	35	state	state	PROPN
gujaf-191	72	36	.	.	PUNCT
gujaf-191	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-191	74	1	+2348069393824	+2348069393824	PRON
gujaf-191	74	2	for	for	ADP
gujaf-191	74	3	more	more	ADJ
gujaf-191	74	4	information	information	NOUN
gujaf-191	74	5	,	,	PUNCT
gujaf-191	74	6	contact	contact	VERB
gujaf-191	74	7	the	the	DET
gujaf-191	74	8	editor	editor	NOUN
gujaf-191	74	9	-	-	PUNCT
gujaf-191	74	10	in	in	ADP
gujaf-191	74	11	-	-	PUNCT
gujaf-191	74	12	chief	chief	NOUN
gujaf-191	74	13	on	on	ADP
gujaf-191	74	14	+2348067766435	+2348067766435	NUM
gujaf-191	74	15	the	the	DET
gujaf-191	74	16	associate	associate	ADJ
gujaf-191	74	17	editor	editor	NOUN
gujaf-191	74	18	on	on	ADP
gujaf-191	74	19	+2348036057525	+2348036057525	NUM
gujaf-191	74	20	or	or	CCONJ
gujaf-191	74	21	visit	visit	VERB
gujaf-191	74	22	our	our	PRON
gujaf-191	74	23	website	website	NOUN
gujaf-191	74	24	on	on	ADP
gujaf-191	74	25	www.gujaf.com.ng	www.gujaf.com.ng	ADJ
gujaf-191	74	26	or	or	CCONJ
gujaf-191	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-191	74	28	contents	content	NOUN
gujaf-191	74	29	capital	capital	NOUN
gujaf-191	74	30	structure	structure	NOUN
gujaf-191	74	31	and	and	CCONJ
gujaf-191	74	32	firm	firm	ADJ
gujaf-191	74	33	financial	financial	ADJ
gujaf-191	74	34	performance	performance	NOUN
gujaf-191	74	35	of	of	ADP
gujaf-191	74	36	listed	list	VERB
gujaf-191	74	37	deposit	deposit	NOUN
gujaf-191	74	38	money	money	NOUN
gujaf-191	74	39	banks	bank	NOUN
gujaf-191	74	40	in	in	ADP
gujaf-191	74	41	nigeria	nigeria	PROPN
gujaf-191	74	42	:	:	PUNCT
gujaf-191	74	43	moderating	moderate	VERB
gujaf-191	74	44	effect	effect	NOUN
gujaf-191	74	45	of	of	ADP
gujaf-191	74	46	board	board	NOUN
gujaf-191	74	47	financial	financial	ADJ
gujaf-191	74	48	literacy	literacy	NOUN
gujaf-191	74	49	anas	anas	PROPN
gujaf-191	74	50	idris	idris	PROPN
gujaf-191	74	51	abdulwahab	abdulwahab	PROPN
gujaf-191	74	52	,	,	PUNCT
gujaf-191	74	53	hussaini	hussaini	PROPN
gujaf-191	74	54	bala	bala	PROPN
gujaf-191	74	55	ph.d	ph.d	PROPN
gujaf-191	74	56	,	,	PUNCT
gujaf-191	74	57	mansur	mansur	PROPN
gujaf-191	74	58	lubabah	lubabah	PROPN
gujaf-191	74	59	kwambo	kwambo	PROPN
gujaf-191	74	60	ph.d	ph.d	PROPN
gujaf-191	74	61	,	,	PUNCT
gujaf-191	74	62	&	&	CCONJ
gujaf-191	74	63	abubakar	abubakar	PROPN
gujaf-191	74	64	adamu	adamu	PROPN
gujaf-191	74	65	1	1	NUM
gujaf-191	74	66	influence	influence	NOUN
gujaf-191	74	67	of	of	ADP
gujaf-191	74	68	socialization	socialization	NOUN
gujaf-191	74	69	on	on	ADP
gujaf-191	74	70	msme	msme	NOUN
gujaf-191	74	71	compliance	compliance	NOUN
gujaf-191	74	72	by	by	ADP
gujaf-191	74	73	mediating	mediate	VERB
gujaf-191	74	74	understanding	understanding	NOUN
gujaf-191	74	75	and	and	CCONJ
gujaf-191	74	76	moderating	moderate	VERB
gujaf-191	74	77	knowledge	knowledge	NOUN
gujaf-191	74	78	of	of	ADP
gujaf-191	74	79	tax	tax	NOUN
gujaf-191	74	80	visits	visit	NOUN
gujaf-191	74	81	yayuk	yayuk	NOUN
gujaf-191	74	82	ngesti	ngesti	PROPN
gujaf-191	74	83	rahayu	rahayu	VERB
gujaf-191	74	84	17	17	NUM
gujaf-191	74	85	does	do	VERB
gujaf-191	74	86	international	international	ADJ
gujaf-191	74	87	financial	financial	ADJ
gujaf-191	74	88	reporting	reporting	NOUN
gujaf-191	74	89	standard	standard	NOUN
gujaf-191	74	90	narrows	narrow	VERB
gujaf-191	74	91	audit	audit	NOUN
gujaf-191	74	92	expectation	expectation	NOUN
gujaf-191	74	93	gap	gap	NOUN
gujaf-191	74	94	?	?	PUNCT
gujaf-191	75	1	musa	musa	PROPN
gujaf-191	75	2	ibrahim	ibrahim	PROPN
gujaf-191	75	3	dauda	dauda	PROPN
gujaf-191	75	4	,	,	PUNCT
gujaf-191	75	5	ibrahim	ibrahim	PROPN
gujaf-191	75	6	adagye	adagye	PROPN
gujaf-191	75	7	dauda	dauda	PROPN
gujaf-191	75	8	,	,	PUNCT
gujaf-191	75	9	phd	phd	NOUN
gujaf-191	75	10	35	35	NUM
gujaf-191	75	11	sustainability	sustainability	NOUN
gujaf-191	75	12	reporting	reporting	NOUN
gujaf-191	75	13	and	and	CCONJ
gujaf-191	75	14	financial	financial	ADJ
gujaf-191	75	15	performance	performance	NOUN
gujaf-191	75	16	of	of	ADP
gujaf-191	75	17	listed	list	VERB
gujaf-191	75	18	manufacturing	manufacturing	NOUN
gujaf-191	75	19	firms	firm	NOUN
gujaf-191	75	20	in	in	ADP
gujaf-191	75	21	nigeria	nigeria	PROPN
gujaf-191	75	22	aiyesan	aiyesan	PROPN
gujaf-191	75	23	,	,	PUNCT
gujaf-191	75	24	olabode	olabode	PROPN
gujaf-191	75	25	olutola	olutola	PROPN
gujaf-191	75	26	ph.d	ph.d	PROPN
gujaf-191	75	27	49	49	NUM
gujaf-191	75	28	firm	firm	ADJ
gujaf-191	75	29	attributes	attribute	NOUN
gujaf-191	75	30	and	and	CCONJ
gujaf-191	75	31	financial	financial	ADJ
gujaf-191	75	32	reporting	reporting	NOUN
gujaf-191	75	33	timeliness	timeliness	NOUN
gujaf-191	75	34	of	of	ADP
gujaf-191	75	35	listed	list	VERB
gujaf-191	75	36	consumer	consumer	NOUN
gujaf-191	75	37	goods	good	NOUN
gujaf-191	75	38	firms	firm	NOUN
gujaf-191	75	39	in	in	ADP
gujaf-191	75	40	nigeria	nigeria	PROPN
gujaf-191	75	41	akume	akume	PROPN
gujaf-191	75	42	james	james	PROPN
gujaf-191	75	43	terkende	terkende	PROPN
gujaf-191	75	44	,	,	PUNCT
gujaf-191	75	45	dele	dele	PROPN
gujaf-191	75	46	ikese	ikese	VERB
gujaf-191	75	47	karim	karim	PROPN
gujaf-191	75	48	67	67	NUM
gujaf-191	75	49	value	value	NOUN
gujaf-191	75	50	relevance	relevance	NOUN
gujaf-191	75	51	of	of	ADP
gujaf-191	75	52	accounting	accounting	NOUN
gujaf-191	75	53	information	information	NOUN
gujaf-191	75	54	for	for	ADP
gujaf-191	75	55	listed	list	VERB
gujaf-191	75	56	financial	financial	ADJ
gujaf-191	75	57	service	service	NOUN
gujaf-191	75	58	firms	firm	NOUN
gujaf-191	75	59	in	in	ADP
gujaf-191	75	60	nigeria	nigeria	PROPN
gujaf-191	75	61	kassim	kassim	PROPN
gujaf-191	75	62	busari	busari	PROPN
gujaf-191	75	63	,	,	PUNCT
gujaf-191	75	64	ishaya	ishaya	PROPN
gujaf-191	75	65	luka	luka	PROPN
gujaf-191	75	66	chechet	chechet	PROPN
gujaf-191	75	67	ph.d	ph.d	PROPN
gujaf-191	75	68	,	,	PUNCT
gujaf-191	75	69	aliyu	aliyu	PROPN
gujaf-191	75	70	ahmed	ahme	VERB
gujaf-191	75	71	abdullahi	abdullahi	PROPN
gujaf-191	75	72	ph.d	ph.d	PROPN
gujaf-191	75	73	,	,	PUNCT
gujaf-191	75	74	&	&	CCONJ
gujaf-191	75	75	ibrahim	ibrahim	PROPN
gujaf-191	75	76	mohammed	mohammed	PROPN
gujaf-191	75	77	ph.d	ph.d	PROPN
gujaf-191	75	78	87	87	NUM
gujaf-191	75	79	nigeria	nigeria	PROPN
gujaf-191	75	80	economic	economic	ADJ
gujaf-191	75	81	growth	growth	NOUN
gujaf-191	75	82	and	and	CCONJ
gujaf-191	75	83	capital	capital	NOUN
gujaf-191	75	84	market	market	NOUN
gujaf-191	75	85	development	development	NOUN
gujaf-191	75	86	:	:	PUNCT
gujaf-191	75	87	does	do	AUX
gujaf-191	75	88	contributory	contributory	NOUN
gujaf-191	75	89	pension	pension	NOUN
gujaf-191	75	90	scheme	scheme	NOUN
gujaf-191	75	91	matter	matter	NOUN
gujaf-191	75	92	?	?	PUNCT
gujaf-191	76	1	akinwumi	akinwumi	PROPN
gujaf-191	76	2	ayorinde	ayorinde	PROPN
gujaf-191	76	3	olutimi	olutimi	PROPN
gujaf-191	76	4	,	,	PUNCT
gujaf-191	76	5	toluwa	toluwa	PROPN
gujaf-191	76	6	celestine	celestine	PROPN
gujaf-191	76	7	oladele	oladele	PROPN
gujaf-191	76	8	ph.d	ph.d	PROPN
gujaf-191	76	9	,	,	PUNCT
gujaf-191	76	10	&	&	CCONJ
gujaf-191	76	11	adeboye	adeboye	ADP
gujaf-191	76	12	emmanuel	emmanuel	PROPN
gujaf-191	76	13	sanmi	sanmi	PROPN
gujaf-191	76	14	101	101	NUM
gujaf-191	76	15	audit	audit	NOUN
gujaf-191	76	16	committee	committee	NOUN
gujaf-191	76	17	and	and	CCONJ
gujaf-191	76	18	financial	financial	ADJ
gujaf-191	76	19	reporting	reporting	NOUN
gujaf-191	76	20	quality	quality	NOUN
gujaf-191	76	21	:	:	PUNCT
gujaf-191	76	22	the	the	DET
gujaf-191	76	23	moderating	moderate	VERB
gujaf-191	76	24	effect	effect	NOUN
gujaf-191	76	25	of	of	ADP
gujaf-191	76	26	board	board	NOUN
gujaf-191	76	27	independence	independence	NOUN
gujaf-191	76	28	of	of	ADP
gujaf-191	76	29	listed	list	VERB
gujaf-191	76	30	deposit	deposit	NOUN
gujaf-191	76	31	money	money	NOUN
gujaf-191	76	32	banks	bank	NOUN
gujaf-191	76	33	in	in	ADP
gujaf-191	76	34	nigeria	nigeria	PROPN
gujaf-191	76	35	kassim	kassim	PROPN
gujaf-191	76	36	yusha’u	yusha’u	PROPN
gujaf-191	76	37	shika	shika	PROPN
gujaf-191	76	38	,	,	PUNCT
gujaf-191	76	39	mark	mark	PROPN
gujaf-191	76	40	david	david	PROPN
gujaf-191	76	41	kantiyok	kantiyok	VERB
gujaf-191	76	42	117	117	NUM
gujaf-191	76	43	determinants	determinant	NOUN
gujaf-191	76	44	of	of	ADP
gujaf-191	76	45	financial	financial	ADJ
gujaf-191	76	46	performance	performance	NOUN
gujaf-191	76	47	of	of	ADP
gujaf-191	76	48	listed	list	VERB
gujaf-191	76	49	deposit	deposit	NOUN
gujaf-191	76	50	money	money	NOUN
gujaf-191	76	51	banks	bank	NOUN
gujaf-191	76	52	in	in	ADP
gujaf-191	76	53	nigeria	nigeria	PROPN
gujaf-191	76	54	mary	mary	PROPN
gujaf-191	76	55	seansu	seansu	PROPN
gujaf-191	76	56	lazarus	lazarus	PROPN
gujaf-191	76	57	,	,	PUNCT
gujaf-191	76	58	nurradden	nurradden	PROPN
gujaf-191	76	59	usman	usman	PROPN
gujaf-191	76	60	miko	miko	PROPN
gujaf-191	76	61	ph.d	ph.d	PROPN
gujaf-191	76	62	,	,	PUNCT
gujaf-191	76	63	&	&	CCONJ
gujaf-191	76	64	saifulahi	saifulahi	PROPN
gujaf-191	76	65	abdullahi	abdullahi	PROPN
gujaf-191	76	66	mazadu	mazadu	PROPN
gujaf-191	76	67	ph.d	ph.d	PROPN
gujaf-191	76	68	140	140	NUM
gujaf-191	76	69	human	human	ADJ
gujaf-191	76	70	resource	resource	NOUN
gujaf-191	76	71	accounting	accounting	NOUN
gujaf-191	76	72	and	and	CCONJ
gujaf-191	76	73	profitability	profitability	NOUN
gujaf-191	76	74	of	of	ADP
gujaf-191	76	75	listed	list	VERB
gujaf-191	76	76	depositmoney	depositmoney	NOUN
gujaf-191	76	77	banks	bank	NOUN
gujaf-191	76	78	in	in	ADP
gujaf-191	76	79	nigeria	nigeria	PROPN
gujaf-191	76	80	ahmad	ahmad	PROPN
gujaf-191	76	81	adamu	adamu	PROPN
gujaf-191	76	82	ibrahim	ibrahim	PROPN
gujaf-191	76	83	,	,	PUNCT
gujaf-191	76	84	ahmad	ahmad	PROPN
gujaf-191	76	85	rufa’i	rufa’i	PROPN
gujaf-191	76	86	adamu	adamu	PROPN
gujaf-191	76	87	,	,	PUNCT
gujaf-191	76	88	fatihu	fatihu	PROPN
gujaf-191	76	89	mahmud	mahmud	PROPN
gujaf-191	76	90	alhassan	alhassan	PROPN
gujaf-191	76	91	&	&	CCONJ
gujaf-191	76	92	muhammad	muhammad	PROPN
gujaf-191	76	93	iliyas	iliyas	PROPN
gujaf-191	76	94	abdulsalam	abdulsalam	PROPN
gujaf-191	76	95	158	158	NUM
gujaf-191	76	96	board	board	NOUN
gujaf-191	76	97	independence	independence	NOUN
gujaf-191	76	98	,	,	PUNCT
gujaf-191	76	99	audit	audit	NOUN
gujaf-191	76	100	effectiveness	effectiveness	NOUN
gujaf-191	76	101	and	and	CCONJ
gujaf-191	76	102	the	the	DET
gujaf-191	76	103	quality	quality	NOUN
gujaf-191	76	104	of	of	ADP
gujaf-191	76	105	reported	report	VERB
gujaf-191	76	106	earnings	earning	NOUN
gujaf-191	76	107	in	in	ADP
gujaf-191	76	108	the	the	DET
gujaf-191	76	109	nigerian	nigerian	ADJ
gujaf-191	76	110	consumer	consumer	NOUN
gujaf-191	76	111	goods	good	NOUN
gujaf-191	76	112	firms	firm	NOUN
gujaf-191	76	113	isah	isah	PROPN
gujaf-191	76	114	shittu	shittu	PROPN
gujaf-191	76	115	ph.d	ph.d	PROPN
gujaf-191	76	116	,	,	PUNCT
gujaf-191	76	117	misbahu	misbahu	PROPN
gujaf-191	76	118	,	,	PUNCT
gujaf-191	76	119	abubakar	abubakar	PROPN
gujaf-191	76	120	muhammad	muhammad	PROPN
gujaf-191	76	121	175	175	NUM
gujaf-191	76	122	impact	impact	NOUN
gujaf-191	76	123	of	of	ADP
gujaf-191	76	124	capital	capital	NOUN
gujaf-191	76	125	structure	structure	NOUN
gujaf-191	76	126	on	on	ADP
gujaf-191	76	127	financial	financial	ADJ
gujaf-191	76	128	performance	performance	NOUN
gujaf-191	76	129	of	of	ADP
gujaf-191	76	130	listed	list	VERB
gujaf-191	76	131	agricultural	agricultural	ADJ
gujaf-191	76	132	companies	company	NOUN
gujaf-191	76	133	in	in	ADP
gujaf-191	76	134	nigeria	nigeria	PROPN
gujaf-191	76	135	ahmad	ahmad	PROPN
gujaf-191	76	136	muhammad	muhammad	PROPN
gujaf-191	76	137	ahmad	ahmad	PROPN
gujaf-191	76	138	,	,	PUNCT
gujaf-191	76	139	shehu	shehu	PROPN
gujaf-191	76	140	usman	usman	PROPN
gujaf-191	76	141	hassan	hassan	PROPN
gujaf-191	76	142	ph.d	ph.d	PROPN
gujaf-191	76	143	.	.	PROPN
gujaf-191	76	144	,	,	PUNCT
gujaf-191	76	145	&	&	CCONJ
gujaf-191	76	146	abubakar	abubakar	PROPN
gujaf-191	76	147	abubakar	abubakar	PROPN
gujaf-191	76	148	192	192	NUM
gujaf-191	76	149	trade	trade	NOUN
gujaf-191	76	150	oriented	orient	VERB
gujaf-191	76	151	money	money	NOUN
gujaf-191	76	152	laundering	laundering	NOUN
gujaf-191	76	153	and	and	CCONJ
gujaf-191	76	154	era	era	NOUN
gujaf-191	76	155	of	of	ADP
gujaf-191	76	156	cybersecurity	cybersecurity	NOUN
gujaf-191	76	157	tax	tax	NOUN
gujaf-191	76	158	evasion	evasion	NOUN
gujaf-191	76	159	in	in	ADP
gujaf-191	76	160	nigeria	nigeria	PROPN
gujaf-191	76	161	oluwayemi	oluwayemi	PROPN
gujaf-191	76	162	joseph	joseph	PROPN
gujaf-191	76	163	kayode	kayode	PROPN
gujaf-191	76	164	,	,	PUNCT
gujaf-191	76	165	adewole	adewole	PROPN
gujaf-191	76	166	joseph	joseph	PROPN
gujaf-191	76	167	adeyinka	adeyinka	PROPN
gujaf-191	76	168	ph.d	ph.d	PROPN
gujaf-191	76	169	,	,	PUNCT
gujaf-191	76	170	adewale	adewale	PROPN
gujaf-191	76	171	abass	abass	PROPN
gujaf-191	76	172	adekunle	adekunle	PROPN
gujaf-191	76	173	&	&	CCONJ
gujaf-191	76	174	kadiri	kadiri	PROPN
gujaf-191	76	175	kayode	kayode	PROPN
gujaf-191	76	176	ph.d	ph.d	PROPN
gujaf-191	76	177	205	205	NUM
gujaf-191	76	178	effect	effect	NOUN
gujaf-191	76	179	of	of	ADP
gujaf-191	76	180	females	female	NOUN
gujaf-191	76	181	in	in	ADP
gujaf-191	76	182	the	the	DET
gujaf-191	76	183	boardroom	boardroom	NOUN
gujaf-191	76	184	on	on	ADP
gujaf-191	76	185	corporate	corporate	ADJ
gujaf-191	76	186	sustainability	sustainability	NOUN
gujaf-191	76	187	reporting	report	VERB
gujaf-191	76	188	salami	salami	ADJ
gujaf-191	76	189	suleiman	suleiman	PROPN
gujaf-191	76	190	ph	ph	PROPN
gujaf-191	76	191	.	.	PROPN
gujaf-191	77	1	d	d	X
gujaf-191	77	2	,	,	PUNCT
gujaf-191	77	3	olanrewaju	olanrewaju	ADJ
gujaf-191	77	4	atanda	atanda	PROPN
gujaf-191	77	5	aliu	aliu	PROPN
gujaf-191	77	6	ph.d	ph.d	PROPN
gujaf-191	77	7	224	224	NUM
gujaf-191	77	8	trade	trade	NOUN
gujaf-191	77	9	oriented	orient	VERB
gujaf-191	77	10	money	money	NOUN
gujaf-191	77	11	laundering	laundering	NOUN
gujaf-191	77	12	and	and	CCONJ
gujaf-191	77	13	era	era	NOUN
gujaf-191	77	14	of	of	ADP
gujaf-191	77	15	cybersecurity	cybersecurity	NOUN
gujaf-191	77	16	tax	tax	NOUN
gujaf-191	77	17	evasion	evasion	NOUN
gujaf-191	77	18	in	in	ADP
gujaf-191	77	19	nigeria	nigeria	PROPN
gujaf-191	77	20	oluwayemi	oluwayemi	PROPN
gujaf-191	77	21	joseph	joseph	PROPN
gujaf-191	77	22	kayode	kayode	PROPN
gujaf-191	77	23	department	department	PROPN
gujaf-191	77	24	of	of	ADP
gujaf-191	77	25	banking	banking	NOUN
gujaf-191	77	26	and	and	CCONJ
gujaf-191	77	27	finance	finance	NOUN
gujaf-191	77	28	,	,	PUNCT
gujaf-191	77	29	faculty	faculty	NOUN
gujaf-191	77	30	of	of	ADP
gujaf-191	77	31	social	social	ADJ
gujaf-191	77	32	and	and	CCONJ
gujaf-191	77	33	management	management	NOUN
gujaf-191	77	34	sciences	science	NOUN
gujaf-191	77	35	,	,	PUNCT
gujaf-191	77	36	adekunle	adekunle	PROPN
gujaf-191	77	37	ajasin	ajasin	VERB
gujaf-191	77	38	university	university	NOUN
gujaf-191	77	39	ondo	ondo	PROPN
gujaf-191	77	40	state	state	PROPN
gujaf-191	77	41	,	,	PUNCT
gujaf-191	77	42	nigeria	nigeria	PROPN
gujaf-191	77	43	.	.	PUNCT
gujaf-191	78	1	adewole	adewole	PROPN
gujaf-191	78	2	joseph	joseph	PROPN
gujaf-191	78	3	adeyinka	adeyinka	PROPN
gujaf-191	78	4	ph.d	ph.d	PROPN
gujaf-191	78	5	department	department	PROPN
gujaf-191	78	6	of	of	ADP
gujaf-191	78	7	banking	banking	NOUN
gujaf-191	78	8	and	and	CCONJ
gujaf-191	78	9	finance	finance	NOUN
gujaf-191	78	10	,	,	PUNCT
gujaf-191	78	11	faculty	faculty	NOUN
gujaf-191	78	12	of	of	ADP
gujaf-191	78	13	management	management	NOUN
gujaf-191	78	14	sciences	sciences	PROPN
gujaf-191	78	15	,	,	PUNCT
gujaf-191	78	16	osun	osun	PROPN
gujaf-191	78	17	state	state	PROPN
gujaf-191	78	18	university	university	PROPN
gujaf-191	78	19	,	,	PUNCT
gujaf-191	78	20	osogbo	osogbo	PROPN
gujaf-191	78	21	,	,	PUNCT
gujaf-191	78	22	nigeria	nigeria	PROPN
gujaf-191	78	23	.	.	PUNCT
gujaf-191	79	1	joseph.adewole@uniosun.edu.ng	joseph.adewole@uniosun.edu.ng	PROPN
gujaf-191	79	2	adewale	adewale	PROPN
gujaf-191	79	3	abass	abass	PROPN
gujaf-191	79	4	adekunle	adekunle	PROPN
gujaf-191	79	5	department	department	PROPN
gujaf-191	79	6	of	of	ADP
gujaf-191	79	7	banking	banking	NOUN
gujaf-191	79	8	and	and	CCONJ
gujaf-191	79	9	finance	finance	NOUN
gujaf-191	79	10	,	,	PUNCT
gujaf-191	79	11	faculty	faculty	NOUN
gujaf-191	79	12	of	of	ADP
gujaf-191	79	13	management	management	NOUN
gujaf-191	79	14	sciences	sciences	PROPN
gujaf-191	79	15	,	,	PUNCT
gujaf-191	79	16	osun	osun	PROPN
gujaf-191	79	17	state	state	PROPN
gujaf-191	79	18	university	university	PROPN
gujaf-191	79	19	,	,	PUNCT
gujaf-191	79	20	osogbo	osogbo	PROPN
gujaf-191	79	21	,	,	PUNCT
gujaf-191	79	22	nigeria	nigeria	PROPN
gujaf-191	79	23	.	.	PUNCT
gujaf-191	80	1	abassadewale96@gmail.com	abassadewale96@gmail.com	X
gujaf-191	80	2	kadiri	kadiri	PROPN
gujaf-191	80	3	kayode	kayode	PROPN
gujaf-191	80	4	ph.d	ph.d	PROPN
gujaf-191	80	5	department	department	PROPN
gujaf-191	80	6	of	of	ADP
gujaf-191	80	7	business	business	PROPN
gujaf-191	80	8	administration	administration	PROPN
gujaf-191	80	9	,	,	PUNCT
gujaf-191	80	10	faculty	faculty	NOUN
gujaf-191	80	11	of	of	ADP
gujaf-191	80	12	management	management	NOUN
gujaf-191	80	13	sciences	sciences	PROPN
gujaf-191	80	14	,	,	PUNCT
gujaf-191	80	15	national	national	ADJ
gujaf-191	80	16	open	open	ADJ
gujaf-191	80	17	university	university	PROPN
gujaf-191	80	18	of	of	ADP
gujaf-191	80	19	nigeria	nigeria	PROPN
gujaf-191	80	20	.	.	PUNCT
gujaf-191	81	1	kkadiri@noun.edu.ng	kkadiri@noun.edu.ng	PROPN
gujaf-191	81	2	abstract	abstract	ADJ
gujaf-191	81	3	this	this	DET
gujaf-191	81	4	study	study	NOUN
gujaf-191	81	5	examined	examine	VERB
gujaf-191	81	6	at	at	ADP
gujaf-191	81	7	tax	tax	NOUN
gujaf-191	81	8	evasion	evasion	NOUN
gujaf-191	81	9	also	also	ADV
gujaf-191	81	10	related	relate	VERB
gujaf-191	81	11	trade	trade	NOUN
gujaf-191	81	12	-	-	PUNCT
gujaf-191	81	13	based	base	VERB
gujaf-191	81	14	money	money	NOUN
gujaf-191	81	15	laundering	laundering	NOUN
gujaf-191	81	16	mitigation	mitigation	NOUN
gujaf-191	81	17	strategies	strategy	NOUN
gujaf-191	81	18	in	in	ADP
gujaf-191	81	19	nigeria	nigeria	PROPN
gujaf-191	81	20	in	in	ADP
gujaf-191	81	21	the	the	DET
gujaf-191	81	22	age	age	NOUN
gujaf-191	81	23	of	of	ADP
gujaf-191	81	24	cyber	cyber	ADJ
gujaf-191	81	25	security	security	NOUN
gujaf-191	81	26	.	.	PUNCT
gujaf-191	82	1	three	three	NUM
gujaf-191	82	2	objectives	objective	NOUN
gujaf-191	82	3	and	and	CCONJ
gujaf-191	82	4	research	research	NOUN
gujaf-191	82	5	questions	question	NOUN
gujaf-191	82	6	were	be	AUX
gujaf-191	82	7	designed	design	VERB
gujaf-191	82	8	to	to	PART
gujaf-191	82	9	guide	guide	VERB
gujaf-191	82	10	the	the	DET
gujaf-191	82	11	study	study	NOUN
gujaf-191	82	12	using	use	VERB
gujaf-191	82	13	a	a	DET
gujaf-191	82	14	sample	sample	NOUN
gujaf-191	82	15	of	of	ADP
gujaf-191	82	16	120	120	NUM
gujaf-191	82	17	respondents	respondent	NOUN
gujaf-191	82	18	.	.	PUNCT
gujaf-191	83	1	a	a	DET
gujaf-191	83	2	survey	survey	NOUN
gujaf-191	83	3	research	research	NOUN
gujaf-191	83	4	methodology	methodology	NOUN
gujaf-191	83	5	was	be	AUX
gujaf-191	83	6	used	use	VERB
gujaf-191	83	7	for	for	ADP
gujaf-191	83	8	this	this	DET
gujaf-191	83	9	study	study	NOUN
gujaf-191	83	10	.	.	PUNCT
gujaf-191	84	1	the	the	DET
gujaf-191	84	2	instrument	instrument	NOUN
gujaf-191	84	3	used	use	VERB
gujaf-191	84	4	was	be	AUX
gujaf-191	84	5	a	a	DET
gujaf-191	84	6	set	set	NOUN
gujaf-191	84	7	of	of	ADP
gujaf-191	84	8	pre	pre	ADJ
gujaf-191	84	9	-	-	VERB
gujaf-191	84	10	coded	coded	ADJ
gujaf-191	84	11	,	,	PUNCT
gujaf-191	84	12	independently	independently	ADV
gujaf-191	84	13	developed	develop	VERB
gujaf-191	84	14	structured	structured	ADJ
gujaf-191	84	15	questionnaires	questionnaire	NOUN
gujaf-191	84	16	.	.	PUNCT
gujaf-191	85	1	the	the	DET
gujaf-191	85	2	study	study	NOUN
gujaf-191	85	3	's	's	PART
gujaf-191	85	4	analytical	analytical	ADJ
gujaf-191	85	5	approaches	approach	NOUN
gujaf-191	85	6	included	include	VERB
gujaf-191	85	7	frequency	frequency	NOUN
gujaf-191	85	8	distribution	distribution	NOUN
gujaf-191	85	9	tables	table	NOUN
gujaf-191	85	10	with	with	ADP
gujaf-191	85	11	percentages	percentage	NOUN
gujaf-191	85	12	,	,	PUNCT
gujaf-191	85	13	bars	bar	NOUN
gujaf-191	85	14	,	,	PUNCT
gujaf-191	85	15	and	and	CCONJ
gujaf-191	85	16	charts	chart	NOUN
gujaf-191	85	17	,	,	PUNCT
gujaf-191	85	18	and	and	CCONJ
gujaf-191	85	19	logit	logit	PROPN
gujaf-191	85	20	regression	regression	NOUN
gujaf-191	85	21	was	be	AUX
gujaf-191	85	22	used	use	VERB
gujaf-191	85	23	to	to	PART
gujaf-191	85	24	assess	assess	VERB
gujaf-191	85	25	the	the	DET
gujaf-191	85	26	objective	objective	NOUN
gujaf-191	85	27	.	.	PUNCT
gujaf-191	86	1	since	since	SCONJ
gujaf-191	86	2	the	the	DET
gujaf-191	86	3	majority	majority	NOUN
gujaf-191	86	4	of	of	ADP
gujaf-191	86	5	respondents	respondent	NOUN
gujaf-191	86	6	(	(	PUNCT
gujaf-191	86	7	100	100	NUM
gujaf-191	86	8	%	%	NOUN
gujaf-191	86	9	)	)	PUNCT
gujaf-191	86	10	are	be	AUX
gujaf-191	86	11	of	of	ADP
gujaf-191	86	12	working	work	VERB
gujaf-191	86	13	age	age	NOUN
gujaf-191	86	14	based	base	VERB
gujaf-191	86	15	on	on	ADP
gujaf-191	86	16	the	the	DET
gujaf-191	86	17	descriptive	descriptive	ADJ
gujaf-191	86	18	age	age	NOUN
gujaf-191	86	19	group	group	NOUN
gujaf-191	86	20	conclusion	conclusion	NOUN
gujaf-191	86	21	,	,	PUNCT
gujaf-191	86	22	they	they	PRON
gujaf-191	86	23	are	be	AUX
gujaf-191	86	24	qualified	qualified	ADJ
gujaf-191	86	25	to	to	PART
gujaf-191	86	26	understand	understand	VERB
gujaf-191	86	27	how	how	SCONJ
gujaf-191	86	28	tax	tax	NOUN
gujaf-191	86	29	fraud	fraud	NOUN
gujaf-191	86	30	and	and	CCONJ
gujaf-191	86	31	laundering	laundering	NOUN
gujaf-191	86	32	of	of	ADP
gujaf-191	86	33	money	money	NOUN
gujaf-191	86	34	affect	affect	VERB
gujaf-191	86	35	economy	economy	NOUN
gujaf-191	86	36	growth	growth	NOUN
gujaf-191	86	37	.	.	PUNCT
gujaf-191	87	1	about	about	ADP
gujaf-191	87	2	educational	educational	ADJ
gujaf-191	87	3	achievement	achievement	NOUN
gujaf-191	87	4	,	,	PUNCT
gujaf-191	87	5	it	it	PRON
gujaf-191	87	6	is	be	AUX
gujaf-191	87	7	implied	imply	VERB
gujaf-191	87	8	that	that	SCONJ
gujaf-191	87	9	most	most	ADJ
gujaf-191	87	10	of	of	ADP
gujaf-191	87	11	respondents	respondent	NOUN
gujaf-191	87	12	has	have	VERB
gujaf-191	87	13	higher	high	ADJ
gujaf-191	87	14	education	education	NOUN
gujaf-191	87	15	standard	standard	NOUN
gujaf-191	87	16	than	than	ADP
gujaf-191	87	17	what	what	PRON
gujaf-191	87	18	the	the	DET
gujaf-191	87	19	cultural	cultural	ADJ
gujaf-191	87	20	organization	organization	NOUN
gujaf-191	87	21	,	,	PUNCT
gujaf-191	87	22	united	united	PROPN
gujaf-191	87	23	nations	nations	PROPN
gujaf-191	87	24	educational	educational	ADJ
gujaf-191	87	25	and	and	CCONJ
gujaf-191	87	26	scientific	scientific	ADJ
gujaf-191	87	27	recommends	recommend	NOUN
gujaf-191	87	28	for	for	ADP
gujaf-191	87	29	secondary	secondary	ADJ
gujaf-191	87	30	school	school	NOUN
gujaf-191	87	31	,	,	PUNCT
gujaf-191	87	32	which	which	PRON
gujaf-191	87	33	qualified	qualify	VERB
gujaf-191	87	34	them	they	PRON
gujaf-191	87	35	to	to	PART
gujaf-191	87	36	provide	provide	VERB
gujaf-191	87	37	an	an	DET
gujaf-191	87	38	appropriate	appropriate	ADJ
gujaf-191	87	39	214	214	NUM
gujaf-191	87	40	response	response	NOUN
gujaf-191	87	41	.	.	PUNCT
gujaf-191	88	1	this	this	PRON
gujaf-191	88	2	shows	show	VERB
gujaf-191	88	3	that	that	SCONJ
gujaf-191	88	4	,	,	PUNCT
gujaf-191	88	5	in	in	ADP
gujaf-191	88	6	terms	term	NOUN
gujaf-191	88	7	of	of	ADP
gujaf-191	88	8	working	work	VERB
gujaf-191	88	9	experience	experience	NOUN
gujaf-191	88	10	,	,	PUNCT
gujaf-191	88	11	most	most	ADJ
gujaf-191	88	12	of	of	ADP
gujaf-191	88	13	respondents	respondent	NOUN
gujaf-191	88	14	have	have	VERB
gujaf-191	88	15	the	the	DET
gujaf-191	88	16	fact	fact	NOUN
gujaf-191	88	17	and	and	CCONJ
gujaf-191	88	18	expertise	expertise	NOUN
gujaf-191	88	19	necessary	necessary	ADJ
gujaf-191	88	20	to	to	PART
gujaf-191	88	21	comprehend	comprehend	VERB
gujaf-191	88	22	the	the	DET
gujaf-191	88	23	importance	importance	NOUN
gujaf-191	88	24	of	of	ADP
gujaf-191	88	25	laundering	laundering	NOUN
gujaf-191	88	26	of	of	ADP
gujaf-191	88	27	money	money	NOUN
gujaf-191	88	28	and	and	CCONJ
gujaf-191	88	29	tax	tax	NOUN
gujaf-191	88	30	evasion	evasion	NOUN
gujaf-191	88	31	and	and	CCONJ
gujaf-191	88	32	in	in	ADP
gujaf-191	88	33	terms	term	NOUN
gujaf-191	88	34	of	of	ADP
gujaf-191	88	35	economy	economy	NOUN
gujaf-191	88	36	growth	growth	NOUN
gujaf-191	88	37	.	.	PUNCT
gujaf-191	89	1	the	the	DET
gujaf-191	89	2	findings	finding	NOUN
gujaf-191	89	3	indicated	indicate	VERB
gujaf-191	89	4	that	that	SCONJ
gujaf-191	89	5	among	among	ADP
gujaf-191	89	6	the	the	DET
gujaf-191	89	7	duties	duty	NOUN
gujaf-191	89	8	of	of	ADP
gujaf-191	89	9	banks	bank	NOUN
gujaf-191	89	10	in	in	ADP
gujaf-191	89	11	recognizing	recognize	VERB
gujaf-191	89	12	cyber	cyber	NOUN
gujaf-191	89	13	-	-	PUNCT
gujaf-191	89	14	scam	scam	NOUN
gujaf-191	89	15	were	be	AUX
gujaf-191	89	16	the	the	DET
gujaf-191	89	17	development	development	NOUN
gujaf-191	89	18	of	of	ADP
gujaf-191	89	19	the	the	DET
gujaf-191	89	20	bank	bank	NOUN
gujaf-191	89	21	verification	verification	NOUN
gujaf-191	89	22	number	number	NOUN
gujaf-191	89	23	(	(	PUNCT
gujaf-191	89	24	bvn	bvn	NOUN
gujaf-191	89	25	)	)	PUNCT
gujaf-191	89	26	and	and	CCONJ
gujaf-191	89	27	single	single	ADJ
gujaf-191	89	28	treasury	treasury	PROPN
gujaf-191	89	29	account	account	NOUN
gujaf-191	89	30	system	system	NOUN
gujaf-191	89	31	,	,	PUNCT
gujaf-191	89	32	)	)	PUNCT
gujaf-191	89	33	and	and	CCONJ
gujaf-191	89	34	the	the	DET
gujaf-191	89	35	instruction	instruction	NOUN
gujaf-191	89	36	of	of	ADP
gujaf-191	89	37	collector	collector	NOUN
gujaf-191	89	38	of	of	ADP
gujaf-191	89	39	tax	tax	NOUN
gujaf-191	89	40	.	.	PUNCT
gujaf-191	90	1	in	in	ADP
gujaf-191	90	2	nigeria	nigeria	PROPN
gujaf-191	90	3	's	's	PART
gujaf-191	90	4	age	age	NOUN
gujaf-191	90	5	of	of	ADP
gujaf-191	90	6	the	the	DET
gujaf-191	90	7	cyber	cyber	PROPN
gujaf-191	90	8	security	security	NOUN
gujaf-191	90	9	,	,	PUNCT
gujaf-191	90	10	numerous	numerous	ADJ
gujaf-191	90	11	measures	measure	NOUN
gujaf-191	90	12	have	have	AUX
gujaf-191	90	13	also	also	ADV
gujaf-191	90	14	been	be	AUX
gujaf-191	90	15	implemented	implement	VERB
gujaf-191	90	16	to	to	PART
gujaf-191	90	17	curtail	curtail	VERB
gujaf-191	90	18	and	and	CCONJ
gujaf-191	90	19	trade	trade	NOUN
gujaf-191	90	20	-	-	PUNCT
gujaf-191	90	21	oriented	orient	VERB
gujaf-191	90	22	and	and	CCONJ
gujaf-191	90	23	tax	tax	NOUN
gujaf-191	90	24	evasion	evasion	NOUN
gujaf-191	90	25	money	money	NOUN
gujaf-191	90	26	laundering	laundering	NOUN
gujaf-191	90	27	.	.	PUNCT
gujaf-191	91	1	according	accord	VERB
gujaf-191	91	2	to	to	ADP
gujaf-191	91	3	logit	logit	PROPN
gujaf-191	91	4	regression	regression	NOUN
gujaf-191	91	5	,	,	PUNCT
gujaf-191	91	6	both	both	DET
gujaf-191	91	7	laundering	laundering	NOUN
gujaf-191	91	8	of	of	ADP
gujaf-191	91	9	money	money	NOUN
gujaf-191	91	10	and	and	CCONJ
gujaf-191	91	11	tax	tax	NOUN
gujaf-191	91	12	evasion	evasion	NOUN
gujaf-191	91	13	&	&	CCONJ
gujaf-191	91	14	were	be	AUX
gujaf-191	91	15	significant	significant	ADJ
gujaf-191	91	16	has	have	VERB
gujaf-191	91	17	indirect	indirect	ADJ
gujaf-191	91	18	impact	impact	NOUN
gujaf-191	91	19	on	on	ADP
gujaf-191	91	20	economy	economy	NOUN
gujaf-191	91	21	growth	growth	NOUN
gujaf-191	91	22	.	.	PUNCT
gujaf-191	92	1	it	it	PRON
gujaf-191	92	2	follows	follow	VERB
gujaf-191	92	3	,	,	PUNCT
gujaf-191	92	4	it	it	PRON
gujaf-191	92	5	is	be	AUX
gujaf-191	92	6	implied	imply	VERB
gujaf-191	92	7	that	that	SCONJ
gujaf-191	92	8	both	both	PRON
gujaf-191	92	9	government	government	NOUN
gujaf-191	92	10	revenue	revenue	NOUN
gujaf-191	92	11	and	and	CCONJ
gujaf-191	92	12	economic	economic	ADJ
gujaf-191	92	13	growth	growth	NOUN
gujaf-191	92	14	are	be	AUX
gujaf-191	92	15	decreased	decrease	VERB
gujaf-191	92	16	as	as	ADP
gujaf-191	92	17	a	a	DET
gujaf-191	92	18	result	result	NOUN
gujaf-191	92	19	of	of	ADP
gujaf-191	92	20	large	large	ADJ
gujaf-191	92	21	organizations	organization	NOUN
gujaf-191	92	22	'	'	PART
gujaf-191	92	23	or	or	CCONJ
gujaf-191	92	24	individuals	individual	NOUN
gujaf-191	92	25	'	'	PART
gujaf-191	92	26	tax	tax	NOUN
gujaf-191	92	27	avoidance	avoidance	NOUN
gujaf-191	92	28	.	.	PUNCT
gujaf-191	93	1	at	at	ADP
gujaf-191	93	2	a	a	DET
gujaf-191	93	3	5	5	NUM
gujaf-191	93	4	%	%	NOUN
gujaf-191	93	5	level	level	NOUN
gujaf-191	93	6	of	of	ADP
gujaf-191	93	7	significance	significance	NOUN
gujaf-191	93	8	,	,	PUNCT
gujaf-191	93	9	the	the	DET
gujaf-191	93	10	logit	logit	PROPN
gujaf-191	93	11	regression	regression	NOUN
gujaf-191	93	12	outcome	outcome	NOUN
gujaf-191	93	13	shows	show	VERB
gujaf-191	93	14	that	that	SCONJ
gujaf-191	93	15	tax	tax	NOUN
gujaf-191	93	16	collection	collection	NOUN
gujaf-191	93	17	(	(	PUNCT
gujaf-191	93	18	taxc	taxc	PROPN
gujaf-191	93	19	)	)	PUNCT
gujaf-191	93	20	was	be	AUX
gujaf-191	93	21	significant	significant	ADJ
gujaf-191	93	22	&	&	CCONJ
gujaf-191	93	23	positively	positively	ADV
gujaf-191	93	24	connected	connect	VERB
gujaf-191	93	25	with	with	ADP
gujaf-191	93	26	economy	economy	NOUN
gujaf-191	93	27	growth	growth	NOUN
gujaf-191	93	28	(	(	PUNCT
gujaf-191	93	29	ecoa	ecoa	NOUN
gujaf-191	93	30	)	)	PUNCT
gujaf-191	93	31	.	.	PUNCT
gujaf-191	94	1	this	this	PRON
gujaf-191	94	2	means	mean	VERB
gujaf-191	94	3	that	that	SCONJ
gujaf-191	94	4	99.9	99.9	NUM
gujaf-191	94	5	%	%	NOUN
gujaf-191	94	6	of	of	ADP
gujaf-191	94	7	the	the	DET
gujaf-191	94	8	economic	economic	ADJ
gujaf-191	94	9	growth	growth	NOUN
gujaf-191	94	10	that	that	PRON
gujaf-191	94	11	the	the	DET
gujaf-191	94	12	government	government	NOUN
gujaf-191	94	13	funds	fund	VERB
gujaf-191	94	14	through	through	ADP
gujaf-191	94	15	taxes	taxis	NOUN
gujaf-191	94	16	is	be	AUX
gujaf-191	94	17	directly	directly	ADV
gujaf-191	94	18	facilitated	facilitate	VERB
gujaf-191	94	19	by	by	ADP
gujaf-191	94	20	the	the	DET
gujaf-191	94	21	provision	provision	NOUN
gujaf-191	94	22	of	of	ADP
gujaf-191	94	23	infrastructure	infrastructure	NOUN
gujaf-191	94	24	.	.	PUNCT
gujaf-191	95	1	for	for	ADP
gujaf-191	95	2	the	the	DET
gujaf-191	95	3	amount	amount	NOUN
gujaf-191	95	4	of	of	ADP
gujaf-191	95	5	businesses	business	NOUN
gujaf-191	95	6	that	that	PRON
gujaf-191	95	7	were	be	AUX
gujaf-191	95	8	registered	register	VERB
gujaf-191	95	9	,	,	PUNCT
gujaf-191	95	10	which	which	PRON
gujaf-191	95	11	was	be	AUX
gujaf-191	95	12	5	5	NUM
gujaf-191	95	13	%	%	NOUN
gujaf-191	95	14	and	and	CCONJ
gujaf-191	95	15	not	not	PART
gujaf-191	95	16	statistical	statistical	ADJ
gujaf-191	95	17	significant	significant	ADJ
gujaf-191	95	18	.	.	PUNCT
gujaf-191	96	1	this	this	PRON
gujaf-191	96	2	implied	imply	VERB
gujaf-191	96	3	that	that	SCONJ
gujaf-191	96	4	the	the	DET
gujaf-191	96	5	number	number	NOUN
gujaf-191	96	6	of	of	ADP
gujaf-191	96	7	registered	register	VERB
gujaf-191	96	8	enterprises	enterprise	NOUN
gujaf-191	96	9	in	in	ADP
gujaf-191	96	10	the	the	DET
gujaf-191	96	11	study	study	NOUN
gujaf-191	96	12	area	area	NOUN
gujaf-191	96	13	did	do	AUX
gujaf-191	96	14	not	not	PART
gujaf-191	96	15	contribute	contribute	VERB
gujaf-191	96	16	enough	enough	ADV
gujaf-191	96	17	to	to	PART
gujaf-191	96	18	tax	tax	VERB
gujaf-191	96	19	receipts	receipt	NOUN
gujaf-191	96	20	to	to	PART
gujaf-191	96	21	support	support	VERB
gujaf-191	96	22	economy	economy	NOUN
gujaf-191	96	23	growth	growth	NOUN
gujaf-191	96	24	.	.	PUNCT
gujaf-191	97	1	tax	tax	NOUN
gujaf-191	97	2	evasion	evasion	NOUN
gujaf-191	97	3	,	,	PUNCT
gujaf-191	97	4	its	its	PRON
gujaf-191	97	5	fact	fact	NOUN
gujaf-191	97	6	that	that	SCONJ
gujaf-191	97	7	it	it	PRON
gujaf-191	97	8	impacted	impact	VERB
gujaf-191	97	9	on	on	ADP
gujaf-191	97	10	economy	economy	NOUN
gujaf-191	97	11	growth	growth	NOUN
gujaf-191	97	12	that	that	PRON
gujaf-191	97	13	was	be	AUX
gujaf-191	97	14	detrimental	detrimental	ADJ
gujaf-191	97	15	.	.	PUNCT
gujaf-191	98	1	also	also	ADV
gujaf-191	98	2	,	,	PUNCT
gujaf-191	98	3	the	the	DET
gujaf-191	98	4	findings	finding	NOUN
gujaf-191	98	5	indicated	indicate	VERB
gujaf-191	98	6	that	that	SCONJ
gujaf-191	98	7	nigeria	nigeria	PROPN
gujaf-191	98	8	's	's	PART
gujaf-191	98	9	economy	economy	NOUN
gujaf-191	98	10	growth	growth	NOUN
gujaf-191	98	11	would	would	AUX
gujaf-191	98	12	slow	slow	VERB
gujaf-191	98	13	down	down	ADP
gujaf-191	98	14	as	as	ADP
gujaf-191	98	15	money	money	NOUN
gujaf-191	98	16	laundering	laundering	NOUN
gujaf-191	98	17	increased	increase	VERB
gujaf-191	98	18	(	(	PUNCT
gujaf-191	98	19	mola	mola	PROPN
gujaf-191	98	20	)	)	PUNCT
gujaf-191	98	21	.	.	PUNCT
gujaf-191	99	1	the	the	DET
gujaf-191	99	2	marginal	marginal	ADJ
gujaf-191	99	3	impact	impact	NOUN
gujaf-191	99	4	showed	show	VERB
gujaf-191	99	5	that	that	SCONJ
gujaf-191	99	6	laundering	laundering	NOUN
gujaf-191	99	7	of	of	ADP
gujaf-191	99	8	money	money	NOUN
gujaf-191	99	9	(	(	PUNCT
gujaf-191	99	10	mla	mla	NOUN
gujaf-191	99	11	)	)	PUNCT
gujaf-191	99	12	was	be	AUX
gujaf-191	99	13	sensitive	sensitive	ADJ
gujaf-191	99	14	to	to	ADP
gujaf-191	99	15	economy	economy	NOUN
gujaf-191	99	16	growth	growth	NOUN
gujaf-191	99	17	at	at	ADP
gujaf-191	99	18	99.9	99.9	NUM
gujaf-191	99	19	percent	percent	NOUN
gujaf-191	99	20	and	and	CCONJ
gujaf-191	99	21	that	that	SCONJ
gujaf-191	99	22	it	it	PRON
gujaf-191	99	23	was	be	AUX
gujaf-191	99	24	statistically	statistically	ADV
gujaf-191	99	25	significant	significant	ADJ
gujaf-191	99	26	at	at	ADP
gujaf-191	99	27	5	5	NUM
gujaf-191	99	28	percent	percent	NOUN
gujaf-191	99	29	.	.	PUNCT
gujaf-191	100	1	keyword	keyword	NOUN
gujaf-191	100	2	:	:	PUNCT
gujaf-191	100	3	trade	trade	NOUN
gujaf-191	100	4	based	base	VERB
gujaf-191	100	5	,	,	PUNCT
gujaf-191	100	6	money	money	NOUN
gujaf-191	100	7	laundering	laundering	NOUN
gujaf-191	100	8	,	,	PUNCT
gujaf-191	100	9	tax	tax	NOUN
gujaf-191	100	10	evasion	evasion	NOUN
gujaf-191	100	11	,	,	PUNCT
gujaf-191	100	12	cyber	cyber	ADJ
gujaf-191	100	13	security	security	NOUN
gujaf-191	100	14	,	,	PUNCT
gujaf-191	100	15	financial	financial	ADJ
gujaf-191	100	16	transfer	transfer	NOUN
gujaf-191	100	17	doi	doi	NOUN
gujaf-191	100	18	:	:	PUNCT
gujaf-191	100	19	https://doi.org/10.57233/gujaf.v3i3.191	https://doi.org/10.57233/gujaf.v3i3.191	NOUN
gujaf-191	100	20	1	1	NUM
gujaf-191	100	21	.	.	PUNCT
gujaf-191	100	22	introduction	introduction	NOUN
gujaf-191	100	23	in	in	ADP
gujaf-191	100	24	1998	1998	NUM
gujaf-191	100	25	,	,	PUNCT
gujaf-191	100	26	the	the	DET
gujaf-191	100	27	director	director	NOUN
gujaf-191	100	28	of	of	ADP
gujaf-191	100	29	the	the	DET
gujaf-191	100	30	international	international	ADJ
gujaf-191	100	31	monetary	monetary	ADJ
gujaf-191	100	32	fund	fund	NOUN
gujaf-191	100	33	(	(	PUNCT
gujaf-191	100	34	imf	imf	PROPN
gujaf-191	100	35	)	)	PUNCT
gujaf-191	100	36	first	first	ADV
gujaf-191	100	37	raised	raise	VERB
gujaf-191	100	38	an	an	DET
gujaf-191	100	39	issue	issue	NOUN
gujaf-191	100	40	of	of	ADP
gujaf-191	100	41	money	money	NOUN
gujaf-191	100	42	laundering	laundering	NOUN
gujaf-191	100	43	(	(	PUNCT
gujaf-191	100	44	camdessus	camdessus	NOUN
gujaf-191	100	45	,	,	PUNCT
gujaf-191	100	46	1998	1998	NUM
gujaf-191	100	47	)	)	PUNCT
gujaf-191	100	48	.	.	PUNCT
gujaf-191	101	1	in	in	ADP
gujaf-191	101	2	the	the	DET
gujaf-191	101	3	meantime	meantime	NOUN
gujaf-191	101	4	,	,	PUNCT
gujaf-191	101	5	illegal	illegal	ADJ
gujaf-191	101	6	revenue	revenue	NOUN
gujaf-191	101	7	has	have	AUX
gujaf-191	101	8	become	become	VERB
gujaf-191	101	9	a	a	DET
gujaf-191	101	10	global	global	ADJ
gujaf-191	101	11	bizarre	bizarre	NOUN
gujaf-191	101	12	and	and	CCONJ
gujaf-191	101	13	got	get	VERB
gujaf-191	101	14	a	a	DET
gujaf-191	101	15	negative	negative	ADJ
gujaf-191	101	16	effect	effect	NOUN
gujaf-191	101	17	on	on	ADP
gujaf-191	101	18	global	global	ADJ
gujaf-191	101	19	economy	economy	NOUN
gujaf-191	101	20	,	,	PUNCT
gujaf-191	101	21	particularly	particularly	ADV
gujaf-191	101	22	in	in	ADP
gujaf-191	101	23	developing	develop	VERB
gujaf-191	101	24	countries	country	NOUN
gujaf-191	101	25	where	where	SCONJ
gujaf-191	101	26	significant	significant	ADJ
gujaf-191	101	27	money	money	NOUN
gujaf-191	101	28	laundering	laundering	NOUN
gujaf-191	101	29	occurs	occur	VERB
gujaf-191	101	30	.	.	PUNCT
gujaf-191	102	1	additionally	additionally	ADV
gujaf-191	102	2	,	,	PUNCT
gujaf-191	102	3	the	the	DET
gujaf-191	102	4	growth	growth	NOUN
gujaf-191	102	5	of	of	ADP
gujaf-191	102	6	the	the	DET
gujaf-191	102	7	internet	internet	NOUN
gujaf-191	102	8	has	have	AUX
gujaf-191	102	9	provided	provide	VERB
gujaf-191	102	10	con	con	NOUN
gujaf-191	102	11	artists	artist	NOUN
gujaf-191	102	12	a	a	DET
gujaf-191	102	13	more	more	ADV
gujaf-191	102	14	effective	effective	ADJ
gujaf-191	102	15	way	way	NOUN
gujaf-191	102	16	to	to	PART
gujaf-191	102	17	connect	connect	VERB
gujaf-191	102	18	with	with	ADP
gujaf-191	102	19	the	the	DET
gujaf-191	102	20	overall	overall	ADJ
gujaf-191	102	21	population	population	NOUN
gujaf-191	102	22	.	.	PUNCT
gujaf-191	103	1	essentially	essentially	ADV
gujaf-191	103	2	,	,	PUNCT
gujaf-191	103	3	according	accord	VERB
gujaf-191	103	4	to	to	ADP
gujaf-191	103	5	pascual	pascual	PROPN
gujaf-191	103	6	et	et	PROPN
gujaf-191	103	7	al	al	PROPN
gujaf-191	103	8	.	.	PROPN
gujaf-191	104	1	(	(	PUNCT
gujaf-191	104	2	2017	2017	NUM
gujaf-191	104	3	)	)	PUNCT
gujaf-191	104	4	,	,	PUNCT
gujaf-191	104	5	pinpoint	pinpoint	NOUN
gujaf-191	104	6	fraudhad	fraudhad	VERB
gujaf-191	104	7	15.4	15.4	NUM
gujaf-191	104	8	m	m	NOUN
gujaf-191	104	9	easy	easy	ADJ
gujaf-191	104	10	mark	mark	NOUN
gujaf-191	104	11	in	in	ADP
gujaf-191	104	12	usa	usa	PROPN
gujaf-191	104	13	at	at	ADP
gujaf-191	104	14	the	the	DET
gujaf-191	104	15	beginning	beginning	NOUN
gujaf-191	104	16	of	of	ADP
gujaf-191	104	17	the	the	DET
gujaf-191	104	18	twenty	twenty	NUM
gujaf-191	104	19	-	-	PUNCT
gujaf-191	104	20	first	first	ADJ
gujaf-191	104	21	century	century	NOUN
gujaf-191	104	22	,	,	PUNCT
gujaf-191	104	23	has	have	AUX
gujaf-191	104	24	increased	increase	VERB
gujaf-191	104	25	to	to	ADP
gujaf-191	104	26	35.6	35.6	NUM
gujaf-191	104	27	million	million	NUM
gujaf-191	104	28	victims	victim	NOUN
gujaf-191	104	29	by	by	ADP
gujaf-191	104	30	2015	2015	NUM
gujaf-191	104	31	.	.	PUNCT
gujaf-191	105	1	the	the	DET
gujaf-191	105	2	finding	finding	NOUN
gujaf-191	105	3	described	describe	VERB
gujaf-191	105	4	above	above	ADP
gujaf-191	105	5	indicate	indicate	VERB
gujaf-191	105	6	that	that	SCONJ
gujaf-191	105	7	many	many	ADJ
gujaf-191	105	8	people	people	NOUN
gujaf-191	105	9	with	with	ADP
gujaf-191	105	10	an	an	DET
gujaf-191	105	11	onlinepresence	onlinepresence	NOUN
gujaf-191	105	12	were	be	AUX
gujaf-191	105	13	much	much	ADV
gujaf-191	105	14	more	more	ADV
gujaf-191	105	15	vulnerable	vulnerable	ADJ
gujaf-191	105	16	to	to	ADP
gujaf-191	105	17	theft	theft	NOUN
gujaf-191	105	18	.	.	PUNCT
gujaf-191	106	1	for	for	ADP
gujaf-191	106	2	all	all	DET
gujaf-191	106	3	that	that	PRON
gujaf-191	106	4	,	,	PUNCT
gujaf-191	106	5	scammers	scammer	NOUN
gujaf-191	106	6	have	have	AUX
gujaf-191	106	7	developed	develop	VERB
gujaf-191	106	8	the	the	DET
gujaf-191	106	9	biggest	big	ADJ
gujaf-191	106	10	inventive	inventive	ADJ
gujaf-191	106	11	method	method	NOUN
gujaf-191	106	12	to	to	PART
gujaf-191	106	13	hide	hide	VERB
gujaf-191	106	14	their	their	PRON
gujaf-191	106	15	illicit	illicit	ADJ
gujaf-191	106	16	income	income	NOUN
gujaf-191	106	17	and	and	CCONJ
gujaf-191	106	18	make	make	VERB
gujaf-191	106	19	them	they	PRON
gujaf-191	106	20	seem	seem	VERB
gujaf-191	106	21	like	like	ADP
gujaf-191	106	22	clean	clean	ADJ
gujaf-191	106	23	money	money	NOUN
gujaf-191	106	24	over	over	ADP
gujaf-191	106	25	time	time	NOUN
gujaf-191	106	26	(	(	PUNCT
gujaf-191	106	27	schaap	schaap	PROPN
gujaf-191	106	28	,	,	PUNCT
gujaf-191	106	29	1998	1998	NUM
gujaf-191	106	30	)	)	PUNCT
gujaf-191	106	31	.	.	PUNCT
gujaf-191	107	1	money	money	NOUN
gujaf-191	107	2	laundering	laundering	NOUN
gujaf-191	107	3	has	have	AUX
gujaf-191	107	4	become	become	VERB
gujaf-191	107	5	a	a	DET
gujaf-191	107	6	lucrative	lucrative	ADJ
gujaf-191	107	7	industry	industry	NOUN
gujaf-191	107	8	thanks	thank	NOUN
gujaf-191	107	9	to	to	ADP
gujaf-191	107	10	groups	group	NOUN
gujaf-191	107	11	like	like	ADP
gujaf-191	107	12	street	street	NOUN
gujaf-191	107	13	pharmacists	pharmacist	NOUN
gujaf-191	107	14	,	,	PUNCT
gujaf-191	107	15	con	con	NOUN
gujaf-191	107	16	artists	artist	NOUN
gujaf-191	107	17	,	,	PUNCT
gujaf-191	107	18	tax	tax	NOUN
gujaf-191	107	19	evaders	evader	NOUN
gujaf-191	107	20	,	,	PUNCT
gujaf-191	107	21	and	and	CCONJ
gujaf-191	107	22	human	human	ADJ
gujaf-191	107	23	dealers	dealer	NOUN
gujaf-191	107	24	,	,	PUNCT
gujaf-191	107	25	whose	whose	DET
gujaf-191	107	26	main	main	ADJ
gujaf-191	107	27	objective	objective	NOUN
gujaf-191	107	28	is	be	AUX
gujaf-191	107	29	to	to	PART
gujaf-191	107	30	conceal	conceal	VERB
gujaf-191	107	31	the	the	DET
gujaf-191	107	32	fundamental	fundamental	ADJ
gujaf-191	107	33	infraction	infraction	NOUN
gujaf-191	107	34	(	(	PUNCT
gujaf-191	107	35	abdullahi	abdullahi	NOUN
gujaf-191	107	36	et	et	PROPN
gujaf-191	107	37	al	al	PROPN
gujaf-191	107	38	.	.	PROPN
gujaf-191	107	39	2018	2018	NUM
gujaf-191	107	40	)	)	PUNCT
gujaf-191	107	41	.	.	PUNCT
gujaf-191	108	1	long	long	ADJ
gujaf-191	108	2	-	-	PUNCT
gujaf-191	108	3	term	term	NOUN
gujaf-191	108	4	wire	wire	NOUN
gujaf-191	108	5	transfers	transfer	NOUN
gujaf-191	108	6	have	have	AUX
gujaf-191	108	7	also	also	ADV
gujaf-191	108	8	been	be	AUX
gujaf-191	108	9	utilised	utilise	VERB
gujaf-191	108	10	more	more	ADV
gujaf-191	108	11	frequently	frequently	ADV
gujaf-191	108	12	to	to	PART
gujaf-191	108	13	do	do	VERB
gujaf-191	108	14	money	money	NOUN
gujaf-191	108	15	laundering	laundering	NOUN
gujaf-191	108	16	in	in	ADP
gujaf-191	108	17	the	the	DET
gujaf-191	108	18	present	present	ADJ
gujaf-191	108	19	thanks	thank	NOUN
gujaf-191	108	20	to	to	ADP
gujaf-191	108	21	data	datum	NOUN
gujaf-191	108	22	and	and	CCONJ
gujaf-191	108	23	technological	technological	ADJ
gujaf-191	108	24	advancements	advancement	NOUN
gujaf-191	108	25	.	.	PUNCT
gujaf-191	109	1	the	the	DET
gujaf-191	109	2	rapid	rapid	ADJ
gujaf-191	109	3	growth	growth	NOUN
gujaf-191	109	4	of	of	ADP
gujaf-191	109	5	money	money	NOUN
gujaf-191	109	6	between	between	ADP
gujaf-191	109	7	the	the	DET
gujaf-191	109	8	continents	continent	NOUN
gujaf-191	109	9	of	of	ADP
gujaf-191	109	10	the	the	DET
gujaf-191	109	11	world	world	NOUN
gujaf-191	109	12	is	be	AUX
gujaf-191	109	13	made	make	VERB
gujaf-191	109	14	possible	possible	ADJ
gujaf-191	109	15	,	,	PUNCT
gujaf-191	109	16	according	accord	VERB
gujaf-191	109	17	to	to	ADP
gujaf-191	109	18	turner	turner	PROPN
gujaf-191	109	19	(	(	PUNCT
gujaf-191	109	20	2011	2011	NUM
gujaf-191	109	21	)	)	PUNCT
gujaf-191	109	22	,	,	PUNCT
gujaf-191	109	23	by	by	ADP
gujaf-191	109	24	settlement	settlement	NOUN
gujaf-191	109	25	mechanisms	mechanism	NOUN
gujaf-191	109	26	that	that	PRON
gujaf-191	109	27	enable	enable	VERB
gujaf-191	109	28	those	those	PRON
gujaf-191	109	29	associated	associate	VERB
gujaf-191	109	30	in	in	ADP
gujaf-191	109	31	money	money	NOUN
gujaf-191	109	32	laundering	laundering	NOUN
gujaf-191	109	33	and	and	CCONJ
gujaf-191	109	34	criminal	criminal	ADJ
gujaf-191	109	35	businesses	business	NOUN
gujaf-191	109	36	,	,	PUNCT
gujaf-191	109	37	as	as	ADV
gujaf-191	109	38	well	well	ADV
gujaf-191	109	39	as	as	ADP
gujaf-191	109	40	legalized	legalize	VERB
gujaf-191	109	41	enterprises	enterprise	NOUN
gujaf-191	109	42	,	,	PUNCT
gujaf-191	109	43	personal	personal	ADJ
gujaf-191	109	44	bank	bank	NOUN
gujaf-191	109	45	clients	client	NOUN
gujaf-191	109	46	,	,	PUNCT
gujaf-191	109	47	and	and	CCONJ
gujaf-191	109	48	constant	constant	ADJ
gujaf-191	109	49	customers	customer	NOUN
gujaf-191	109	50	.	.	PUNCT
gujaf-191	110	1	because	because	SCONJ
gujaf-191	110	2	bank	bank	NOUN
gujaf-191	110	3	activities	activity	NOUN
gujaf-191	110	4	or	or	CCONJ
gujaf-191	110	5	transactions	transaction	NOUN
gujaf-191	110	6	are	be	AUX
gujaf-191	110	7	excluded	exclude	VERB
gujaf-191	110	8	from	from	ADP
gujaf-191	110	9	the	the	DET
gujaf-191	110	10	documents	document	NOUN
gujaf-191	110	11	requires	require	VERB
gujaf-191	110	12	that	that	PRON
gujaf-191	110	13	are	be	AUX
gujaf-191	110	14	accessible	accessible	ADJ
gujaf-191	110	15	in	in	ADP
gujaf-191	110	16	banking	banking	NOUN
gujaf-191	110	17	administration	administration	NOUN
gujaf-191	110	18	rules	rule	NOUN
gujaf-191	110	19	of	of	ADP
gujaf-191	110	20	most	most	ADJ
gujaf-191	110	21	countries	country	NOUN
gujaf-191	110	22	,	,	PUNCT
gujaf-191	110	23	rai	rai	PROPN
gujaf-191	110	24	et	et	PROPN
gujaf-191	110	25	al	al	PROPN
gujaf-191	110	26	.	.	PROPN
gujaf-191	111	1	(	(	PUNCT
gujaf-191	111	2	2019	2019	NUM
gujaf-191	111	3	)	)	PUNCT
gujaf-191	111	4	claim	claim	VERB
gujaf-191	111	5	that	that	SCONJ
gujaf-191	111	6	it	it	PRON
gujaf-191	111	7	is	be	AUX
gujaf-191	111	8	easy	easy	ADJ
gujaf-191	111	9	to	to	PART
gujaf-191	111	10	launder	launder	VERB
gujaf-191	111	11	money	money	NOUN
gujaf-191	111	12	through	through	ADP
gujaf-191	111	13	financial	financial	ADJ
gujaf-191	111	14	institutions	institution	NOUN
gujaf-191	111	15	.	.	PUNCT
gujaf-191	112	1	money	money	NOUN
gujaf-191	112	2	laundering	laundering	NOUN
gujaf-191	112	3	and	and	CCONJ
gujaf-191	112	4	tax	tax	NOUN
gujaf-191	112	5	evasion	evasion	NOUN
gujaf-191	112	6	are	be	AUX
gujaf-191	112	7	more	more	ADV
gujaf-191	112	8	prominent	prominent	ADJ
gujaf-191	112	9	problems	problem	NOUN
gujaf-191	112	10	in	in	ADP
gujaf-191	112	11	emerging	emerge	VERB
gujaf-191	112	12	nations	nation	NOUN
gujaf-191	112	13	like	like	ADP
gujaf-191	112	14	nigeria	nigeria	PROPN
gujaf-191	112	15	.	.	PUNCT
gujaf-191	113	1	for	for	ADP
gujaf-191	113	2	instance	instance	NOUN
gujaf-191	113	3	,	,	PUNCT
gujaf-191	113	4	nigeria	nigeria	PROPN
gujaf-191	113	5	is	be	AUX
gujaf-191	113	6	an	an	DET
gujaf-191	113	7	under	under	ADP
gujaf-191	113	8	ddeveloping	ddevelope	VERB
gujaf-191	113	9	nation	nation	NOUN
gujaf-191	113	10	with	with	ADP
gujaf-191	113	11	a	a	DET
gujaf-191	113	12	increase	increase	NOUN
gujaf-191	113	13	rate	rate	NOUN
gujaf-191	113	14	of	of	ADP
gujaf-191	113	15	tax	tax	NOUN
gujaf-191	113	16	evasion	evasion	NOUN
gujaf-191	113	17	&	&	CCONJ
gujaf-191	113	18	avoidance	avoidance	NOUN
gujaf-191	113	19	,	,	PUNCT
gujaf-191	113	20	according	accord	VERB
gujaf-191	113	21	to	to	ADP
gujaf-191	113	22	olufemi	olufemi	ADJ
gujaf-191	113	23	(	(	PUNCT
gujaf-191	113	24	2021	2021	NUM
gujaf-191	113	25	)	)	PUNCT
gujaf-191	113	26	.	.	PUNCT
gujaf-191	114	1	for	for	ADP
gujaf-191	114	2	instance	instance	NOUN
gujaf-191	114	3	,	,	PUNCT
gujaf-191	114	4	the	the	DET
gujaf-191	114	5	european	european	PROPN
gujaf-191	114	6	union	union	PROPN
gujaf-191	114	7	has	have	AUX
gujaf-191	114	8	identified	identify	VERB
gujaf-191	114	9	four	four	NUM
gujaf-191	114	10	african	african	ADJ
gujaf-191	114	11	countries	country	NOUN
gujaf-191	114	12	as	as	ADP
gujaf-191	114	13	countries	country	NOUN
gujaf-191	114	14	that	that	PRON
gujaf-191	114	15	pose	pose	VERB
gujaf-191	114	16	a	a	DET
gujaf-191	114	17	severe	severe	ADJ
gujaf-191	114	18	risk	risk	NOUN
gujaf-191	114	19	to	to	ADP
gujaf-191	114	20	the	the	DET
gujaf-191	114	21	union	union	NOUN
gujaf-191	114	22	's	's	PART
gujaf-191	114	23	financial	financial	ADJ
gujaf-191	114	24	system	system	NOUN
gujaf-191	114	25	in	in	ADP
gujaf-191	114	26	terms	term	NOUN
gujaf-191	114	27	of	of	ADP
gujaf-191	114	28	money	money	NOUN
gujaf-191	114	29	laundering	laundering	NOUN
gujaf-191	114	30	.	.	PUNCT
gujaf-191	115	1	botswana	botswana	PROPN
gujaf-191	115	2	,	,	PUNCT
gujaf-191	115	3	ghana	ghana	PROPN
gujaf-191	115	4	,	,	PUNCT
gujaf-191	115	5	zimbabwe	zimbabwe	PROPN
gujaf-191	115	6	,	,	PUNCT
gujaf-191	115	7	and	and	CCONJ
gujaf-191	115	8	mauritius	mauritius	NOUN
gujaf-191	115	9	are	be	AUX
gujaf-191	115	10	on	on	ADP
gujaf-191	115	11	the	the	DET
gujaf-191	115	12	list	list	NOUN
gujaf-191	115	13	,	,	PUNCT
gujaf-191	115	14	which	which	PRON
gujaf-191	115	15	was	be	AUX
gujaf-191	115	16	made	make	VERB
gujaf-191	115	17	public	public	ADJ
gujaf-191	115	18	in	in	ADP
gujaf-191	115	19	2021	2021	NUM
gujaf-191	115	20	.	.	PUNCT
gujaf-191	116	1	because	because	SCONJ
gujaf-191	116	2	of	of	ADP
gujaf-191	116	3	their	their	PRON
gujaf-191	116	4	"	"	PUNCT
gujaf-191	116	5	strategic	strategic	ADJ
gujaf-191	116	6	weaknesses	weakness	NOUN
gujaf-191	116	7	"	"	PUNCT
gujaf-191	116	8	in	in	ADP
gujaf-191	116	9	terms	term	NOUN
gujaf-191	116	10	of	of	ADP
gujaf-191	116	11	fighting	fight	VERB
gujaf-191	116	12	money	money	NOUN
gujaf-191	116	13	laundering	laundering	NOUN
gujaf-191	116	14	and	and	CCONJ
gujaf-191	116	15	helping	help	VERB
gujaf-191	116	16	for	for	ADP
gujaf-191	116	17	psychological	psychological	ADJ
gujaf-191	116	18	oppressors	oppressor	NOUN
gujaf-191	116	19	,	,	PUNCT
gujaf-191	116	20	these	these	DET
gujaf-191	116	21	nations	nation	NOUN
gujaf-191	116	22	are	be	AUX
gujaf-191	116	23	labelled	label	VERB
gujaf-191	116	24	as	as	ADP
gujaf-191	116	25	high	high	ADJ
gujaf-191	116	26	-	-	PUNCT
gujaf-191	116	27	risk	risk	NOUN
gujaf-191	116	28	nations	nation	NOUN
gujaf-191	116	29	.	.	PUNCT
gujaf-191	117	1	trade	trade	NOUN
gujaf-191	117	2	-	-	PUNCT
gujaf-191	117	3	based	base	VERB
gujaf-191	117	4	dealing	dealing	NOUN
gujaf-191	117	5	with	with	ADP
gujaf-191	117	6	illicit	illicit	ADJ
gujaf-191	117	7	monies	monie	NOUN
gujaf-191	117	8	,	,	PUNCT
gujaf-191	117	9	according	accord	VERB
gujaf-191	117	10	to	to	ADP
gujaf-191	117	11	faft	faft	NOUN
gujaf-191	117	12	(	(	PUNCT
gujaf-191	117	13	2006	2006	NUM
gujaf-191	117	14	)	)	PUNCT
gujaf-191	117	15	,	,	PUNCT
gujaf-191	117	16	is	be	AUX
gujaf-191	117	17	the	the	DET
gujaf-191	117	18	technique	technique	NOUN
gujaf-191	117	19	of	of	ADP
gujaf-191	117	20	concealing	conceal	VERB
gujaf-191	117	21	ongoing	ongoing	ADJ
gujaf-191	117	22	illegality	illegality	NOUN
gujaf-191	117	23	using	use	VERB
gujaf-191	117	24	a	a	DET
gujaf-191	117	25	multilateral	multilateral	ADJ
gujaf-191	117	26	trading	trading	NOUN
gujaf-191	117	27	system	system	NOUN
gujaf-191	117	28	.	.	PUNCT
gujaf-191	118	1	additionally	additionally	ADV
gujaf-191	118	2	,	,	PUNCT
gujaf-191	118	3	money	money	NOUN
gujaf-191	118	4	laundering	laundering	NOUN
gujaf-191	118	5	cases	case	NOUN
gujaf-191	118	6	that	that	PRON
gujaf-191	118	7	were	be	AUX
gujaf-191	118	8	carried	carry	VERB
gujaf-191	118	9	out	out	ADP
gujaf-191	118	10	through	through	ADP
gujaf-191	118	11	illegal	illegal	ADJ
gujaf-191	118	12	financial	financial	ADJ
gujaf-191	118	13	outflows	outflow	NOUN
gujaf-191	118	14	have	have	AUX
gujaf-191	118	15	been	be	AUX
gujaf-191	118	16	documented	document	VERB
gujaf-191	118	17	in	in	ADP
gujaf-191	118	18	nigeria	nigeria	PROPN
gujaf-191	118	19	.	.	PUNCT
gujaf-191	119	1	for	for	ADP
gujaf-191	119	2	instance	instance	NOUN
gujaf-191	119	3	,	,	PUNCT
gujaf-191	119	4	65.5	65.5	NUM
gujaf-191	119	5	billion	billion	NUM
gujaf-191	119	6	dollars	dollar	NOUN
gujaf-191	119	7	were	be	AUX
gujaf-191	119	8	recorded	record	VERB
gujaf-191	119	9	as	as	ADP
gujaf-191	119	10	financial	financial	ADJ
gujaf-191	119	11	inflow	inflow	NOUN
gujaf-191	119	12	into	into	ADP
gujaf-191	119	13	nigeria	nigeria	PRON
gujaf-191	119	14	between	between	ADP
gujaf-191	119	15	2000	2000	NUM
gujaf-191	119	16	and	and	CCONJ
gujaf-191	119	17	2015	2015	NUM
gujaf-191	119	18	.	.	PUNCT
gujaf-191	120	1	(	(	PUNCT
gujaf-191	120	2	akinyetun	akinyetun	ADJ
gujaf-191	120	3	,	,	PUNCT
gujaf-191	120	4	2022	2022	NUM
gujaf-191	120	5	;	;	PUNCT
gujaf-191	120	6	ayodele	ayodele	PROPN
gujaf-191	120	7	et	et	PROPN
gujaf-191	120	8	al	al	PROPN
gujaf-191	120	9	.	.	PROPN
gujaf-191	120	10	,2022	,2022	PROPN
gujaf-191	120	11	)	)	PUNCT
gujaf-191	120	12	.	.	PUNCT
gujaf-191	121	1	based	base	VERB
gujaf-191	121	2	on	on	ADP
gujaf-191	121	3	this	this	DET
gujaf-191	121	4	enormous	enormous	ADJ
gujaf-191	121	5	number	number	NOUN
gujaf-191	121	6	,	,	PUNCT
gujaf-191	121	7	there	there	PRON
gujaf-191	121	8	is	be	VERB
gujaf-191	121	9	a	a	DET
gujaf-191	121	10	significant	significant	ADJ
gujaf-191	121	11	amount	amount	NOUN
gujaf-191	121	12	of	of	ADP
gujaf-191	121	13	leakage	leakage	NOUN
gujaf-191	121	14	for	for	ADP
gujaf-191	121	15	the	the	DET
gujaf-191	121	16	nation	nation	NOUN
gujaf-191	121	17	,	,	PUNCT
gujaf-191	121	18	which	which	PRON
gujaf-191	121	19	restricts	restrict	VERB
gujaf-191	121	20	the	the	DET
gujaf-191	121	21	rate	rate	NOUN
gujaf-191	121	22	of	of	ADP
gujaf-191	121	23	economic	economic	ADJ
gujaf-191	121	24	growth	growth	NOUN
gujaf-191	121	25	and	and	CCONJ
gujaf-191	121	26	real	real	ADJ
gujaf-191	121	27	sector	sector	NOUN
gujaf-191	121	28	expansion	expansion	NOUN
gujaf-191	121	29	.	.	PUNCT
gujaf-191	122	1	both	both	CCONJ
gujaf-191	122	2	the	the	DET
gujaf-191	122	3	global	global	ADJ
gujaf-191	122	4	economy	economy	NOUN
gujaf-191	122	5	and	and	CCONJ
gujaf-191	122	6	national	national	ADJ
gujaf-191	122	7	security	security	NOUN
gujaf-191	122	8	are	be	AUX
gujaf-191	122	9	at	at	ADP
gujaf-191	122	10	risk	risk	NOUN
gujaf-191	122	11	from	from	ADP
gujaf-191	122	12	money	money	NOUN
gujaf-191	122	13	laundering	laundering	NOUN
gujaf-191	122	14	.	.	PUNCT
gujaf-191	123	1	black	black	ADJ
gujaf-191	123	2	money	money	NOUN
gujaf-191	123	3	are	be	AUX
gujaf-191	123	4	also	also	ADV
gujaf-191	123	5	used	use	VERB
gujaf-191	123	6	to	to	PART
gujaf-191	123	7	finance	finance	VERB
gujaf-191	123	8	criminal	criminal	ADJ
gujaf-191	123	9	operations	operation	NOUN
gujaf-191	123	10	like	like	ADP
gujaf-191	123	11	terrorism	terrorism	NOUN
gujaf-191	123	12	also	also	ADV
gujaf-191	123	13	to	to	PART
gujaf-191	123	14	manipulate	manipulate	VERB
gujaf-191	123	15	the	the	DET
gujaf-191	123	16	stock	stock	NOUN
gujaf-191	123	17	and	and	CCONJ
gujaf-191	123	18	foreign	foreign	ADJ
gujaf-191	123	19	exchange	exchange	NOUN
gujaf-191	123	20	markets	market	NOUN
gujaf-191	123	21	(	(	PUNCT
gujaf-191	123	22	fatf	fatf	NOUN
gujaf-191	123	23	,	,	PUNCT
gujaf-191	123	24	2008	2008	NUM
gujaf-191	123	25	)	)	PUNCT
gujaf-191	123	26	.	.	PUNCT
gujaf-191	124	1	financial	financial	ADJ
gujaf-191	124	2	institutions	institution	NOUN
gujaf-191	124	3	that	that	PRON
gujaf-191	124	4	flout	flout	VERB
gujaf-191	124	5	anti	anti	ADJ
gujaf-191	124	6	-	-	ADJ
gujaf-191	124	7	money	money	ADJ
gujaf-191	124	8	laundering	laundering	NOUN
gujaf-191	124	9	laws	law	NOUN
gujaf-191	124	10	are	be	AUX
gujaf-191	124	11	used	use	VERB
gujaf-191	124	12	by	by	ADP
gujaf-191	124	13	criminals	criminal	NOUN
gujaf-191	124	14	every	every	DET
gujaf-191	124	15	year	year	NOUN
gujaf-191	124	16	to	to	PART
gujaf-191	124	17	launder	launder	VERB
gujaf-191	124	18	a	a	DET
gujaf-191	124	19	considerable	considerable	ADJ
gujaf-191	124	20	amount	amount	NOUN
gujaf-191	124	21	of	of	ADP
gujaf-191	124	22	cash	cash	NOUN
gujaf-191	124	23	.	.	PUNCT
gujaf-191	125	1	as	as	ADP
gujaf-191	125	2	a	a	DET
gujaf-191	125	3	result	result	NOUN
gujaf-191	125	4	,	,	PUNCT
gujaf-191	125	5	chidubem	chidubem	PROPN
gujaf-191	125	6	(	(	PUNCT
gujaf-191	125	7	2021	2021	NUM
gujaf-191	125	8	)	)	PUNCT
gujaf-191	125	9	concludes	conclude	VERB
gujaf-191	125	10	that	that	SCONJ
gujaf-191	125	11	digital	digital	ADJ
gujaf-191	125	12	privacy	privacy	NOUN
gujaf-191	125	13	laws	law	NOUN
gujaf-191	125	14	need	need	VERB
gujaf-191	125	15	to	to	PART
gujaf-191	125	16	be	be	AUX
gujaf-191	125	17	changed	change	VERB
gujaf-191	125	18	to	to	PART
gujaf-191	125	19	encourage	encourage	VERB
gujaf-191	125	20	cybercrime	cybercrime	NOUN
gujaf-191	125	21	investigators	investigator	NOUN
gujaf-191	125	22	to	to	PART
gujaf-191	125	23	gather	gather	VERB
gujaf-191	125	24	user	user	NOUN
gujaf-191	125	25	data	datum	NOUN
gujaf-191	125	26	and	and	CCONJ
gujaf-191	125	27	investigate	investigate	VERB
gujaf-191	125	28	suspects	suspect	NOUN
gujaf-191	125	29	who	who	PRON
gujaf-191	125	30	have	have	VERB
gujaf-191	125	31	specific	specific	ADJ
gujaf-191	125	32	criminal	criminal	ADJ
gujaf-191	125	33	motivations	motivation	NOUN
gujaf-191	125	34	.	.	PUNCT
gujaf-191	126	1	additionally	additionally	ADV
gujaf-191	126	2	,	,	PUNCT
gujaf-191	126	3	the	the	DET
gujaf-191	126	4	government	government	NOUN
gujaf-191	126	5	depends	depend	VERB
gujaf-191	126	6	on	on	ADP
gujaf-191	126	7	tax	tax	NOUN
gujaf-191	126	8	income	income	NOUN
gujaf-191	126	9	to	to	PART
gujaf-191	126	10	carry	carry	VERB
gujaf-191	126	11	out	out	ADP
gujaf-191	126	12	several	several	ADJ
gujaf-191	126	13	essential	essential	ADJ
gujaf-191	126	14	economic	economic	ADJ
gujaf-191	126	15	tasks	task	NOUN
gujaf-191	126	16	.	.	PUNCT
gujaf-191	127	1	because	because	SCONJ
gujaf-191	127	2	it	it	PRON
gujaf-191	127	3	decreases	decrease	VERB
gujaf-191	127	4	the	the	DET
gujaf-191	127	5	government	government	NOUN
gujaf-191	127	6	's	's	PART
gujaf-191	127	7	revenue	revenue	NOUN
gujaf-191	127	8	,	,	PUNCT
gujaf-191	127	9	tax	tax	NOUN
gujaf-191	127	10	avoidance	avoidance	NOUN
gujaf-191	127	11	or	or	CCONJ
gujaf-191	127	12	tax	tax	NOUN
gujaf-191	127	13	evasion	evasion	NOUN
gujaf-191	127	14	is	be	AUX
gujaf-191	127	15	a	a	DET
gujaf-191	127	16	significant	significant	ADJ
gujaf-191	127	17	offense	offense	NOUN
gujaf-191	127	18	in	in	ADP
gujaf-191	127	19	our	our	PRON
gujaf-191	127	20	culture	culture	NOUN
gujaf-191	127	21	.	.	PUNCT
gujaf-191	128	1	according	accord	VERB
gujaf-191	128	2	to	to	ADP
gujaf-191	128	3	soyode	soyode	NOUN
gujaf-191	128	4	and	and	CCONJ
gujaf-191	128	5	kajola	kajola	PROPN
gujaf-191	128	6	(	(	PUNCT
gujaf-191	128	7	2006	2006	NUM
gujaf-191	128	8	)	)	PUNCT
gujaf-191	128	9	,	,	PUNCT
gujaf-191	128	10	intentionally	intentionally	ADV
gujaf-191	128	11	withholding	withhold	VERB
gujaf-191	128	12	a	a	DET
gujaf-191	128	13	portion	portion	NOUN
gujaf-191	128	14	of	of	ADP
gujaf-191	128	15	taxable	taxable	ADJ
gujaf-191	128	16	pay	pay	NOUN
gujaf-191	128	17	to	to	PART
gujaf-191	128	18	lower	lower	VERB
gujaf-191	128	19	the	the	DET
gujaf-191	128	20	amount	amount	NOUN
gujaf-191	128	21	of	of	ADP
gujaf-191	128	22	taxes	taxis	NOUN
gujaf-191	128	23	owed	owe	VERB
gujaf-191	128	24	is	be	AUX
gujaf-191	128	25	tax	tax	NOUN
gujaf-191	128	26	evasion	evasion	NOUN
gujaf-191	128	27	.	.	PUNCT
gujaf-191	129	1	a	a	DET
gujaf-191	129	2	tax	tax	NOUN
gujaf-191	129	3	law	law	NOUN
gujaf-191	129	4	has	have	AUX
gujaf-191	129	5	been	be	AUX
gujaf-191	129	6	broken	break	VERB
gujaf-191	129	7	if	if	SCONJ
gujaf-191	129	8	taxpayer	taxpayer	NOUN
gujaf-191	129	9	do	do	AUX
gujaf-191	129	10	not	not	PART
gujaf-191	129	11	pay	pay	VERB
gujaf-191	129	12	after	after	SCONJ
gujaf-191	129	13	required	require	VERB
gujaf-191	129	14	target	target	NOUN
gujaf-191	129	15	time	time	NOUN
gujaf-191	129	16	had	have	AUX
gujaf-191	129	17	passed	pass	VERB
gujaf-191	129	18	.	.	PUNCT
gujaf-191	130	1	similar	similar	ADJ
gujaf-191	130	2	circumstances	circumstance	NOUN
gujaf-191	130	3	occur	occur	VERB
gujaf-191	130	4	when	when	SCONJ
gujaf-191	130	5	debt	debt	NOUN
gujaf-191	130	6	of	of	ADP
gujaf-191	130	7	tax	tax	NOUN
gujaf-191	130	8	is	be	AUX
gujaf-191	130	9	overly	overly	ADV
gujaf-191	130	10	decreased	decrease	VERB
gujaf-191	130	11	,	,	PUNCT
gujaf-191	130	12	or	or	CCONJ
gujaf-191	130	13	annual	annual	ADJ
gujaf-191	130	14	tax	tax	NOUN
gujaf-191	130	15	policy	policy	NOUN
gujaf-191	130	16	is	be	AUX
gujaf-191	130	17	finished	finish	VERB
gujaf-191	130	18	through	through	ADP
gujaf-191	130	19	the	the	DET
gujaf-191	130	20	use	use	NOUN
gujaf-191	130	21	of	of	ADP
gujaf-191	130	22	false	false	ADJ
gujaf-191	130	23	fact	fact	NOUN
gujaf-191	130	24	.	.	PUNCT
gujaf-191	131	1	tax	tax	NOUN
gujaf-191	131	2	evasion	evasion	NOUN
gujaf-191	131	3	is	be	AUX
gujaf-191	131	4	prohibited	prohibit	VERB
gujaf-191	131	5	and	and	CCONJ
gujaf-191	131	6	jeopardizes	jeopardize	VERB
gujaf-191	131	7	government	government	NOUN
gujaf-191	131	8	efforts	effort	NOUN
gujaf-191	131	9	to	to	PART
gujaf-191	131	10	earn	earn	VERB
gujaf-191	131	11	money	money	NOUN
gujaf-191	131	12	,	,	PUNCT
gujaf-191	131	13	claims	claim	VERB
gujaf-191	131	14	eboziegbe	eboziegbe	NOUN
gujaf-191	131	15	(	(	PUNCT
gujaf-191	131	16	2007	2007	NUM
gujaf-191	131	17	)	)	PUNCT
gujaf-191	131	18	.	.	PUNCT
gujaf-191	132	1	tax	tax	NOUN
gujaf-191	132	2	evasion	evasion	NOUN
gujaf-191	132	3	was	be	AUX
gujaf-191	132	4	described	describe	VERB
gujaf-191	132	5	by	by	ADP
gujaf-191	132	6	nwachukwu	nwachukwu	PROPN
gujaf-191	132	7	(	(	PUNCT
gujaf-191	132	8	2006	2006	NUM
gujaf-191	132	9	)	)	PUNCT
gujaf-191	132	10	as	as	ADP
gujaf-191	132	11	the	the	DET
gujaf-191	132	12	act	act	NOUN
gujaf-191	132	13	of	of	ADP
gujaf-191	132	14	avoiding	avoid	VERB
gujaf-191	132	15	tax	tax	NOUN
gujaf-191	132	16	responsibilities	responsibility	NOUN
gujaf-191	132	17	using	use	VERB
gujaf-191	132	18	unethical	unethical	ADJ
gujaf-191	132	19	means	mean	NOUN
gujaf-191	132	20	.	.	PUNCT
gujaf-191	133	1	nigeria	nigeria	PROPN
gujaf-191	133	2	is	be	AUX
gujaf-191	133	3	now	now	ADV
gujaf-191	133	4	dealing	deal	VERB
gujaf-191	133	5	with	with	ADP
gujaf-191	133	6	two	two	NUM
gujaf-191	133	7	significant	significant	ADJ
gujaf-191	133	8	issues	issue	NOUN
gujaf-191	133	9	related	relate	VERB
gujaf-191	133	10	to	to	ADP
gujaf-191	133	11	taxes	taxis	NOUN
gujaf-191	133	12	,	,	PUNCT
gujaf-191	133	13	namely	namely	ADV
gujaf-191	133	14	tax	tax	NOUN
gujaf-191	133	15	evasion	evasion	NOUN
gujaf-191	133	16	and	and	CCONJ
gujaf-191	133	17	avoidance	avoidance	NOUN
gujaf-191	133	18	.	.	PUNCT
gujaf-191	134	1	considering	consider	VERB
gujaf-191	134	2	this	this	PRON
gujaf-191	134	3	,	,	PUNCT
gujaf-191	134	4	adebisi	adebisi	ADJ
gujaf-191	134	5	and	and	CCONJ
gujaf-191	134	6	gbegi	gbegi	PROPN
gujaf-191	134	7	(	(	PUNCT
gujaf-191	134	8	2013	2013	NUM
gujaf-191	134	9	)	)	PUNCT
gujaf-191	134	10	report	report	NOUN
gujaf-191	134	11	that	that	SCONJ
gujaf-191	134	12	tax	tax	NOUN
gujaf-191	134	13	evasion	evasion	NOUN
gujaf-191	134	14	costs	cost	VERB
gujaf-191	134	15	the	the	DET
gujaf-191	134	16	nigerian	nigerian	ADJ
gujaf-191	134	17	government	government	NOUN
gujaf-191	134	18	n235.4	n235.4	PROPN
gujaf-191	134	19	million	million	NUM
gujaf-191	134	20	each	each	DET
gujaf-191	134	21	year	year	NOUN
gujaf-191	134	22	.	.	PUNCT
gujaf-191	135	1	discussion	discussion	NOUN
gujaf-191	135	2	above	above	ADP
gujaf-191	135	3	piqued	pique	VERB
gujaf-191	135	4	people	people	NOUN
gujaf-191	135	5	's	's	PART
gujaf-191	135	6	curiosity	curiosity	NOUN
gujaf-191	135	7	on	on	ADP
gujaf-191	135	8	the	the	DET
gujaf-191	135	9	mitigation	mitigation	NOUN
gujaf-191	135	10	strategies	strategy	NOUN
gujaf-191	135	11	implemented	implement	VERB
gujaf-191	135	12	for	for	ADP
gujaf-191	135	13	trade	trade	NOUN
gujaf-191	135	14	-	-	PUNCT
gujaf-191	135	15	oriented	orient	VERB
gujaf-191	135	16	laundering	laundering	NOUN
gujaf-191	135	17	of	of	ADP
gujaf-191	135	18	money	money	NOUN
gujaf-191	135	19	&	&	CCONJ
gujaf-191	135	20	age	age	NOUN
gujaf-191	135	21	of	of	ADP
gujaf-191	135	22	cyber	cyber	ADJ
gujaf-191	135	23	security	security	NOUN
gujaf-191	135	24	tax	tax	NOUN
gujaf-191	135	25	evasion	evasion	NOUN
gujaf-191	135	26	.	.	PUNCT
gujaf-191	136	1	in	in	ADP
gujaf-191	136	2	nigeria	nigeria	PROPN
gujaf-191	136	3	,	,	PUNCT
gujaf-191	136	4	african	african	ADJ
gujaf-191	136	5	nation	nation	NOUN
gujaf-191	136	6	,	,	PUNCT
gujaf-191	136	7	serves	serve	VERB
gujaf-191	136	8	as	as	ADP
gujaf-191	136	9	study	study	NOUN
gujaf-191	136	10	's	's	PART
gujaf-191	136	11	focus	focus	NOUN
gujaf-191	136	12	point	point	NOUN
gujaf-191	136	13	.	.	PUNCT
gujaf-191	137	1	africa	africa	PROPN
gujaf-191	137	2	has	have	AUX
gujaf-191	137	3	been	be	AUX
gujaf-191	137	4	among	among	ADP
gujaf-191	137	5	the	the	DET
gujaf-191	137	6	regions	region	NOUN
gujaf-191	137	7	with	with	ADP
gujaf-191	137	8	the	the	DET
gujaf-191	137	9	highest	high	ADJ
gujaf-191	137	10	growth	growth	NOUN
gujaf-191	137	11	in	in	ADP
gujaf-191	137	12	cybercrime	cybercrime	NOUN
gujaf-191	137	13	,	,	PUNCT
gujaf-191	137	14	claims	claim	NOUN
gujaf-191	137	15	kshetri	kshetri	VERB
gujaf-191	137	16	(	(	PUNCT
gujaf-191	137	17	2019	2019	NUM
gujaf-191	137	18	)	)	PUNCT
gujaf-191	137	19	.	.	PUNCT
gujaf-191	138	1	considering	consider	VERB
gujaf-191	138	2	this	this	PRON
gujaf-191	138	3	,	,	PUNCT
gujaf-191	138	4	three	three	NUM
gujaf-191	138	5	goals	goal	NOUN
gujaf-191	138	6	have	have	AUX
gujaf-191	138	7	been	be	AUX
gujaf-191	138	8	established	establish	VERB
gujaf-191	138	9	,	,	PUNCT
gujaf-191	138	10	including	include	VERB
gujaf-191	138	11	determining	determine	VERB
gujaf-191	138	12	the	the	DET
gujaf-191	138	13	potential	potential	ADJ
gujaf-191	138	14	impacts	impact	NOUN
gujaf-191	138	15	of	of	ADP
gujaf-191	138	16	trade	trade	NOUN
gujaf-191	138	17	-	-	PUNCT
gujaf-191	138	18	oriented	orient	VERB
gujaf-191	138	19	laundering	laundering	NOUN
gujaf-191	138	20	of	of	ADP
gujaf-191	138	21	money	money	NOUN
gujaf-191	138	22	and	and	CCONJ
gujaf-191	138	23	evasion	evasion	NOUN
gujaf-191	138	24	of	of	ADP
gujaf-191	138	25	tax	tax	NOUN
gujaf-191	138	26	on	on	ADP
gujaf-191	138	27	nigerian	nigerian	ADJ
gujaf-191	138	28	economy	economy	NOUN
gujaf-191	138	29	development	development	NOUN
gujaf-191	138	30	,	,	PUNCT
gujaf-191	138	31	understanding	understand	VERB
gujaf-191	138	32	the	the	DET
gujaf-191	138	33	role	role	NOUN
gujaf-191	138	34	banks	bank	NOUN
gujaf-191	138	35	play	play	VERB
gujaf-191	138	36	in	in	ADP
gujaf-191	138	37	preventing	prevent	VERB
gujaf-191	138	38	cyber	cyber	NOUN
gujaf-191	138	39	-	-	PUNCT
gujaf-191	138	40	fraud	fraud	NOUN
gujaf-191	138	41	,	,	PUNCT
gujaf-191	138	42	&	&	CCONJ
gujaf-191	138	43	learning	learn	VERB
gujaf-191	138	44	the	the	DET
gujaf-191	138	45	steps	step	NOUN
gujaf-191	138	46	taken	take	VERB
gujaf-191	138	47	to	to	PART
gujaf-191	138	48	stop	stop	VERB
gujaf-191	138	49	evasion	evasion	NOUN
gujaf-191	138	50	of	of	ADP
gujaf-191	138	51	tax	tax	NOUN
gujaf-191	138	52	and	and	CCONJ
gujaf-191	138	53	laundering	laundering	NOUN
gujaf-191	138	54	of	of	ADP
gujaf-191	138	55	money	money	NOUN
gujaf-191	138	56	centered	center	VERB
gujaf-191	138	57	on	on	ADP
gujaf-191	138	58	trade	trade	NOUN
gujaf-191	138	59	in	in	ADP
gujaf-191	138	60	this	this	DET
gujaf-191	138	61	world	world	NOUN
gujaf-191	138	62	of	of	ADP
gujaf-191	138	63	cyber	cyber	ADJ
gujaf-191	138	64	security	security	NOUN
gujaf-191	138	65	.	.	PUNCT
gujaf-191	139	1	findings	finding	NOUN
gujaf-191	139	2	will	will	AUX
gujaf-191	139	3	be	be	AUX
gujaf-191	139	4	discussed	discuss	VERB
gujaf-191	139	5	,	,	PUNCT
gujaf-191	139	6	summarized	summarize	VERB
gujaf-191	139	7	,	,	PUNCT
gujaf-191	139	8	and	and	CCONJ
gujaf-191	139	9	the	the	DET
gujaf-191	139	10	dissertation	dissertation	NOUN
gujaf-191	139	11	will	will	AUX
gujaf-191	139	12	be	be	AUX
gujaf-191	139	13	discussed	discuss	VERB
gujaf-191	139	14	.	.	PUNCT
gujaf-191	140	1	2	2	X
gujaf-191	140	2	.	.	X
gujaf-191	140	3	methodology	methodology	NOUN
gujaf-191	140	4	a	a	DET
gujaf-191	140	5	quantitative	quantitative	ADJ
gujaf-191	140	6	method	method	NOUN
gujaf-191	140	7	approach	approach	NOUN
gujaf-191	140	8	was	be	AUX
gujaf-191	140	9	used	use	VERB
gujaf-191	140	10	to	to	PART
gujaf-191	140	11	obtain	obtain	VERB
gujaf-191	140	12	data	datum	NOUN
gujaf-191	140	13	for	for	ADP
gujaf-191	140	14	this	this	DET
gujaf-191	140	15	study	study	NOUN
gujaf-191	140	16	;	;	PUNCT
gujaf-191	140	17	the	the	DET
gujaf-191	140	18	survey	survey	NOUN
gujaf-191	140	19	will	will	AUX
gujaf-191	140	20	be	be	AUX
gujaf-191	140	21	accepted	accept	VERB
gujaf-191	140	22	by	by	ADP
gujaf-191	140	23	quantitative	quantitative	ADJ
gujaf-191	140	24	perspective	perspective	NOUN
gujaf-191	140	25	as	as	ADP
gujaf-191	140	26	research	research	NOUN
gujaf-191	140	27	strategy	strategy	NOUN
gujaf-191	140	28	for	for	ADP
gujaf-191	140	29	gathering	gather	VERB
gujaf-191	140	30	quantitative	quantitative	ADJ
gujaf-191	140	31	data	datum	NOUN
gujaf-191	140	32	.	.	PUNCT
gujaf-191	141	1	since	since	SCONJ
gujaf-191	141	2	they	they	PRON
gujaf-191	141	3	are	be	AUX
gujaf-191	141	4	in	in	ADP
gujaf-191	141	5	the	the	DET
gujaf-191	141	6	best	good	ADJ
gujaf-191	141	7	position	position	NOUN
gujaf-191	141	8	to	to	PART
gujaf-191	141	9	dispute	dispute	VERB
gujaf-191	141	10	any	any	DET
gujaf-191	141	11	information	information	NOUN
gujaf-191	141	12	regarding	regard	VERB
gujaf-191	141	13	trade	trade	NOUN
gujaf-191	141	14	-	-	PUNCT
gujaf-191	141	15	based	base	VERB
gujaf-191	141	16	money	money	NOUN
gujaf-191	141	17	laundering	laundering	NOUN
gujaf-191	141	18	,	,	PUNCT
gujaf-191	141	19	tax	tax	NOUN
gujaf-191	141	20	evasion	evasion	NOUN
gujaf-191	141	21	,	,	PUNCT
gujaf-191	141	22	and	and	CCONJ
gujaf-191	141	23	potential	potential	ADJ
gujaf-191	141	24	regulatory	regulatory	ADJ
gujaf-191	141	25	measures	measure	NOUN
gujaf-191	141	26	,	,	PUNCT
gujaf-191	141	27	the	the	DET
gujaf-191	141	28	research	research	NOUN
gujaf-191	141	29	will	will	AUX
gujaf-191	141	30	concentrate	concentrate	VERB
gujaf-191	141	31	on	on	ADP
gujaf-191	141	32	nigerian	nigerian	ADJ
gujaf-191	141	33	financial	financial	ADJ
gujaf-191	141	34	intelligence	intelligence	NOUN
gujaf-191	141	35	personnel	personnel	NOUN
gujaf-191	141	36	.	.	PUNCT
gujaf-191	142	1	in	in	ADP
gujaf-191	142	2	addition	addition	NOUN
gujaf-191	142	3	to	to	ADP
gujaf-191	142	4	the	the	DET
gujaf-191	142	5	aforementioned	aforementione	VERB
gujaf-191	142	6	,	,	PUNCT
gujaf-191	142	7	the	the	DET
gujaf-191	142	8	study	study	NOUN
gujaf-191	142	9	focused	focus	VERB
gujaf-191	142	10	on	on	ADP
gujaf-191	142	11	financial	financial	ADJ
gujaf-191	142	12	institution	institution	NOUN
gujaf-191	142	13	staff	staff	NOUN
gujaf-191	142	14	who	who	PRON
gujaf-191	142	15	are	be	AUX
gujaf-191	142	16	familiar	familiar	ADJ
gujaf-191	142	17	with	with	ADP
gujaf-191	142	18	cybercrime	cybercrime	NOUN
gujaf-191	142	19	.	.	PUNCT
gujaf-191	143	1	the	the	DET
gujaf-191	143	2	survey	survey	NOUN
gujaf-191	143	3	's	's	PART
gujaf-191	143	4	samples	sample	NOUN
gujaf-191	143	5	will	will	AUX
gujaf-191	143	6	be	be	AUX
gujaf-191	143	7	carefully	carefully	ADV
gujaf-191	143	8	chosen	choose	VERB
gujaf-191	143	9	from	from	ADP
gujaf-191	143	10	a	a	DET
gujaf-191	143	11	focused	focused	ADJ
gujaf-191	143	12	group	group	NOUN
gujaf-191	143	13	of	of	ADP
gujaf-191	143	14	professionals	professional	NOUN
gujaf-191	143	15	who	who	PRON
gujaf-191	143	16	have	have	AUX
gujaf-191	143	17	dealt	deal	VERB
gujaf-191	143	18	with	with	ADP
gujaf-191	143	19	fraud	fraud	NOUN
gujaf-191	143	20	and	and	CCONJ
gujaf-191	143	21	money	money	NOUN
gujaf-191	143	22	laundering	laundering	NOUN
gujaf-191	143	23	cases	case	NOUN
gujaf-191	143	24	.	.	PUNCT
gujaf-191	144	1	auditors	auditor	NOUN
gujaf-191	144	2	and	and	CCONJ
gujaf-191	144	3	employees	employee	NOUN
gujaf-191	144	4	of	of	ADP
gujaf-191	144	5	financial	financial	ADJ
gujaf-191	144	6	institutions	institution	NOUN
gujaf-191	144	7	,	,	PUNCT
gujaf-191	144	8	for	for	ADP
gujaf-191	144	9	instance	instance	NOUN
gujaf-191	144	10	.	.	PUNCT
gujaf-191	145	1	the	the	DET
gujaf-191	145	2	sample	sample	NOUN
gujaf-191	145	3	of	of	ADP
gujaf-191	145	4	(	(	PUNCT
gujaf-191	145	5	120	120	NUM
gujaf-191	145	6	)	)	PUNCT
gujaf-191	145	7	respondents	respondent	NOUN
gujaf-191	145	8	’	'	PUNCT
gujaf-191	145	9	opinion	opinion	NOUN
gujaf-191	145	10	was	be	AUX
gujaf-191	145	11	collected	collect	VERB
gujaf-191	145	12	given	give	VERB
gujaf-191	145	13	that	that	SCONJ
gujaf-191	145	14	most	most	ADJ
gujaf-191	145	15	surveys	survey	NOUN
gujaf-191	145	16	are	be	AUX
gujaf-191	145	17	carried	carry	VERB
gujaf-191	145	18	out	out	ADP
gujaf-191	145	19	through	through	ADP
gujaf-191	145	20	some	some	DET
gujaf-191	145	21	form	form	NOUN
gujaf-191	145	22	of	of	ADP
gujaf-191	145	23	questionnaire	questionnaire	NOUN
gujaf-191	145	24	.	.	PUNCT
gujaf-191	146	1	thus	thus	ADV
gujaf-191	146	2	,	,	PUNCT
gujaf-191	146	3	this	this	DET
gujaf-191	146	4	study	study	NOUN
gujaf-191	146	5	employed	employ	VERB
gujaf-191	146	6	structure	structure	NOUN
gujaf-191	146	7	questionnaire	questionnaire	NOUN
gujaf-191	146	8	to	to	ADP
gujaf-191	146	9	data	datum	NOUN
gujaf-191	146	10	from	from	ADP
gujaf-191	146	11	respondentsthe	respondentsthe	ADJ
gujaf-191	146	12	data	datum	NOUN
gujaf-191	146	13	analytical	analytical	ADJ
gujaf-191	146	14	method	method	NOUN
gujaf-191	146	15	used	use	VERB
gujaf-191	146	16	in	in	ADP
gujaf-191	146	17	this	this	DET
gujaf-191	146	18	study	study	NOUN
gujaf-191	146	19	was	be	AUX
gujaf-191	146	20	descriptive	descriptive	ADJ
gujaf-191	146	21	statistics	statistic	NOUN
gujaf-191	146	22	and	and	CCONJ
gujaf-191	146	23	logit	logit	PROPN
gujaf-191	146	24	regression	regression	NOUN
gujaf-191	146	25	.	.	PUNCT
gujaf-191	147	1	statistically	statistically	ADV
gujaf-191	147	2	,	,	PUNCT
gujaf-191	147	3	tables	table	NOUN
gujaf-191	147	4	were	be	AUX
gujaf-191	147	5	used	use	VERB
gujaf-191	147	6	to	to	PART
gujaf-191	147	7	present	present	VERB
gujaf-191	147	8	these	these	DET
gujaf-191	147	9	data	datum	NOUN
gujaf-191	147	10	.	.	PUNCT
gujaf-191	148	1	3	3	X
gujaf-191	148	2	.	.	X
gujaf-191	148	3	findings	finding	NOUN
gujaf-191	148	4	and	and	CCONJ
gujaf-191	148	5	discussions	discussion	NOUN
gujaf-191	148	6	this	this	DET
gujaf-191	148	7	session	session	NOUN
gujaf-191	148	8	focuses	focus	VERB
gujaf-191	148	9	on	on	ADP
gujaf-191	148	10	the	the	DET
gujaf-191	148	11	findings	finding	NOUN
gujaf-191	148	12	from	from	ADP
gujaf-191	148	13	an	an	DET
gujaf-191	148	14	analysis	analysis	NOUN
gujaf-191	148	15	of	of	ADP
gujaf-191	148	16	the	the	DET
gujaf-191	148	17	survey	survey	NOUN
gujaf-191	148	18	's	's	PART
gujaf-191	148	19	data	data	NOUN
gujaf-191	148	20	collection	collection	NOUN
gujaf-191	148	21	and	and	CCONJ
gujaf-191	148	22	interpretation	interpretation	NOUN
gujaf-191	148	23	.	.	PUNCT
gujaf-191	149	1	respondents	respondent	NOUN
gujaf-191	149	2	socio	socio	NOUN
gujaf-191	149	3	-	-	PUNCT
gujaf-191	149	4	economic	economic	ADJ
gujaf-191	149	5	features	feature	NOUN
gujaf-191	149	6	table	table	NOUN
gujaf-191	149	7	1	1	NUM
gujaf-191	149	8	:	:	PUNCT
gujaf-191	149	9	respondents	respondent	NOUN
gujaf-191	149	10	’	'	PUNCT
gujaf-191	149	11	age	age	NOUN
gujaf-191	149	12	,	,	PUNCT
gujaf-191	149	13	level	level	NOUN
gujaf-191	149	14	of	of	ADP
gujaf-191	149	15	educational	educational	ADJ
gujaf-191	149	16	and	and	CCONJ
gujaf-191	149	17	experience	experience	NOUN
gujaf-191	149	18	frequency	frequency	NOUN
gujaf-191	149	19	distribution	distribution	NOUN
gujaf-191	149	20	respondents	respondent	NOUN
gujaf-191	149	21	age	age	NOUN
gujaf-191	149	22	level	level	NOUN
gujaf-191	149	23	of	of	ADP
gujaf-191	149	24	educational	educational	ADJ
gujaf-191	149	25	experience	experience	NOUN
gujaf-191	149	26	age	age	NOUN
gujaf-191	149	27	f	f	PROPN
gujaf-191	149	28	(	(	PUNCT
gujaf-191	149	29	%	%	INTJ
gujaf-191	149	30	)	)	PUNCT
gujaf-191	149	31	education	education	NOUN
gujaf-191	149	32	f	f	X
gujaf-191	149	33	(	(	PUNCT
gujaf-191	149	34	%	%	INTJ
gujaf-191	149	35	)	)	PUNCT
gujaf-191	149	36	experience	experience	NOUN
gujaf-191	149	37	f	f	PROPN
gujaf-191	149	38	(	(	PUNCT
gujaf-191	149	39	%	%	INTJ
gujaf-191	149	40	)	)	PUNCT
gujaf-191	149	41	18yrs	18yrs	NOUN
gujaf-191	149	42	30	30	NUM
gujaf-191	149	43	yrs	yr	NOUN
gujaf-191	149	44	60	60	NUM
gujaf-191	149	45	50	50	NUM
gujaf-191	149	46	hnd	hnd	NOUN
gujaf-191	149	47	and	and	CCONJ
gujaf-191	149	48	b.sc	b.sc	PROPN
gujaf-191	149	49	.	.	PROPN
gujaf-191	149	50	74	74	NUM
gujaf-191	149	51	61.7	61.7	NUM
gujaf-191	149	52	5	5	NUM
gujaf-191	149	53	yrs	yr	NOUN
gujaf-191	149	54	below	below	ADP
gujaf-191	149	55	39	39	NUM
gujaf-191	149	56	32	32	NUM
gujaf-191	149	57	½	½	NOUN
gujaf-191	149	58	31yrs43	31yrs43	NUM
gujaf-191	149	59	yrs	yr	NOUN
gujaf-191	149	60	51	51	NUM
gujaf-191	149	61	42	42	NUM
gujaf-191	149	62	½	½	NOUN
gujaf-191	149	63	postgraduate	postgraduate	NOUN
gujaf-191	149	64	(	(	PUNCT
gujaf-191	149	65	msc	msc	PROPN
gujaf-191	149	66	and	and	CCONJ
gujaf-191	149	67	phd	phd	PROPN
gujaf-191	149	68	)	)	PUNCT
gujaf-191	149	69	46	46	NUM
gujaf-191	149	70	38.3	38.3	NUM
gujaf-191	149	71	above	above	ADP
gujaf-191	149	72	6yrs	6yrs	NUM
gujaf-191	149	73	81	81	NUM
gujaf-191	149	74	67	67	NUM
gujaf-191	149	75	½	½	NOUN
gujaf-191	149	76	44yrs	44yrs	NOUN
gujaf-191	149	77	–	–	PUNCT
gujaf-191	149	78	above	above	ADP
gujaf-191	149	79	9	9	NUM
gujaf-191	149	80	7½	7½	NOUN
gujaf-191	149	81	aggregate	aggregate	VERB
gujaf-191	149	82	120	120	NUM
gujaf-191	149	83	100	100	NUM
gujaf-191	149	84	total	total	NOUN
gujaf-191	149	85	120	120	NUM
gujaf-191	149	86	100	100	NUM
gujaf-191	149	87	aggregate	aggregate	ADJ
gujaf-191	149	88	120	120	NUM
gujaf-191	149	89	100	100	NUM
gujaf-191	149	90	f	f	NOUN
gujaf-191	149	91	is	be	AUX
gujaf-191	149	92	frequency	frequency	NOUN
gujaf-191	149	93	,	,	PUNCT
gujaf-191	149	94	(	(	PUNCT
gujaf-191	149	95	%	%	INTJ
gujaf-191	149	96	)	)	PUNCT
gujaf-191	149	97	is	be	AUX
gujaf-191	149	98	percentage	percentage	NOUN
gujaf-191	149	99	source	source	NOUN
gujaf-191	149	100	:	:	PUNCT
gujaf-191	149	101	survey	survey	NOUN
gujaf-191	149	102	from	from	ADP
gujaf-191	149	103	the	the	DET
gujaf-191	149	104	field	field	NOUN
gujaf-191	149	105	,	,	PUNCT
gujaf-191	149	106	2023	2023	NUM
gujaf-191	149	107	according	accord	VERB
gujaf-191	149	108	to	to	ADP
gujaf-191	149	109	table	table	NOUN
gujaf-191	149	110	1	1	NUM
gujaf-191	149	111	above	above	ADV
gujaf-191	149	112	,	,	PUNCT
gujaf-191	149	113	most	most	ADJ
gujaf-191	149	114	of	of	ADP
gujaf-191	149	115	the	the	DET
gujaf-191	149	116	respondents	respondent	NOUN
gujaf-191	149	117	were	be	AUX
gujaf-191	149	118	in	in	ADP
gujaf-191	149	119	the	the	DET
gujaf-191	149	120	18–30	18–30	NUM
gujaf-191	149	121	age	age	NOUN
gujaf-191	149	122	brackets	bracket	NOUN
gujaf-191	149	123	.	.	PUNCT
gujaf-191	150	1	the	the	DET
gujaf-191	150	2	age	age	NOUN
gujaf-191	150	3	categories	category	NOUN
gujaf-191	150	4	of	of	ADP
gujaf-191	150	5	31	31	NUM
gujaf-191	150	6	to	to	PART
gujaf-191	150	7	43	43	NUM
gujaf-191	150	8	years	year	NOUN
gujaf-191	150	9	&	&	CCONJ
gujaf-191	150	10	forty	forty	NUM
gujaf-191	150	11	-	-	PUNCT
gujaf-191	150	12	four	four	NUM
gujaf-191	150	13	and	and	CCONJ
gujaf-191	150	14	above	above	ADV
gujaf-191	150	15	had	have	VERB
gujaf-191	150	16	the	the	DET
gujaf-191	150	17	lowest	low	ADJ
gujaf-191	150	18	incidences	incidence	NOUN
gujaf-191	150	19	,	,	PUNCT
gujaf-191	150	20	respectively	respectively	ADV
gujaf-191	150	21	,	,	PUNCT
gujaf-191	150	22	at	at	ADP
gujaf-191	150	23	7.5	7.5	NUM
gujaf-191	150	24	%	%	NOUN
gujaf-191	150	25	and	and	CCONJ
gujaf-191	150	26	50.0	50.0	NUM
gujaf-191	150	27	%	%	NOUN
gujaf-191	150	28	of	of	ADP
gujaf-191	150	29	the	the	DET
gujaf-191	150	30	respondents	respondent	NOUN
gujaf-191	150	31	,	,	PUNCT
gujaf-191	150	32	respectively	respectively	ADV
gujaf-191	150	33	.	.	PUNCT
gujaf-191	151	1	since	since	SCONJ
gujaf-191	151	2	all	all	DET
gujaf-191	151	3	respondents	respondent	NOUN
gujaf-191	151	4	(	(	PUNCT
gujaf-191	151	5	100	100	NUM
gujaf-191	151	6	%	%	NOUN
gujaf-191	151	7	)	)	PUNCT
gujaf-191	151	8	are	be	AUX
gujaf-191	151	9	of	of	ADP
gujaf-191	151	10	working	working	NOUN
gujaf-191	151	11	age	age	NOUN
gujaf-191	151	12	,	,	PUNCT
gujaf-191	151	13	this	this	DET
gujaf-191	151	14	finding	finding	NOUN
gujaf-191	151	15	has	have	VERB
gujaf-191	151	16	the	the	DET
gujaf-191	151	17	effect	effect	NOUN
gujaf-191	151	18	that	that	SCONJ
gujaf-191	151	19	they	they	PRON
gujaf-191	151	20	are	be	AUX
gujaf-191	151	21	qualified	qualified	ADJ
gujaf-191	151	22	to	to	PART
gujaf-191	151	23	grasp	grasp	VERB
gujaf-191	151	24	how	how	SCONJ
gujaf-191	151	25	laundering	laundering	NOUN
gujaf-191	151	26	of	of	ADP
gujaf-191	151	27	money	money	NOUN
gujaf-191	151	28	&	&	CCONJ
gujaf-191	151	29	tax	tax	NOUN
gujaf-191	151	30	fraud	fraud	NOUN
gujaf-191	151	31	affect	affect	VERB
gujaf-191	151	32	economy	economy	NOUN
gujaf-191	151	33	growth	growth	NOUN
gujaf-191	151	34	.	.	PUNCT
gujaf-191	152	1	the	the	DET
gujaf-191	152	2	distribution	distribution	NOUN
gujaf-191	152	3	of	of	ADP
gujaf-191	152	4	respondents	respondent	NOUN
gujaf-191	152	5	by	by	ADP
gujaf-191	152	6	level	level	NOUN
gujaf-191	152	7	of	of	ADP
gujaf-191	152	8	education	education	NOUN
gujaf-191	152	9	showed	show	VERB
gujaf-191	152	10	that	that	SCONJ
gujaf-191	152	11	61.7	61.7	NUM
gujaf-191	152	12	percentages	percentage	NOUN
gujaf-191	152	13	had	have	VERB
gujaf-191	152	14	hnd	hnd	NOUN
gujaf-191	152	15	and	and	CCONJ
gujaf-191	152	16	b.sc	b.sc	PROPN
gujaf-191	152	17	.	.	PROPN
gujaf-191	152	18	&	&	CCONJ
gujaf-191	152	19	38.3	38.3	NUM
gujaf-191	152	20	%	%	NOUN
gujaf-191	152	21	had	have	VERB
gujaf-191	152	22	msc	msc	PROPN
gujaf-191	152	23	and	and	CCONJ
gujaf-191	152	24	ph.d	ph.d	PROPN
gujaf-191	152	25	.	.	PUNCT
gujaf-191	153	1	according	accord	VERB
gujaf-191	153	2	to	to	ADP
gujaf-191	153	3	effects	effect	NOUN
gujaf-191	153	4	regarding	regard	VERB
gujaf-191	153	5	educational	educational	ADJ
gujaf-191	153	6	attainment	attainment	NOUN
gujaf-191	153	7	,	,	PUNCT
gujaf-191	153	8	most	most	ADJ
gujaf-191	153	9	respondents	respondent	NOUN
gujaf-191	153	10	had	have	VERB
gujaf-191	153	11	education	education	NOUN
gujaf-191	153	12	levels	level	NOUN
gujaf-191	153	13	above	above	ADV
gujaf-191	153	14	,	,	PUNCT
gujaf-191	153	15	secondary	secondary	ADJ
gujaf-191	153	16	school	school	NOUN
gujaf-191	153	17	level	level	NOUN
gujaf-191	153	18	recommended	recommend	VERB
gujaf-191	153	19	by	by	ADP
gujaf-191	153	20	united	united	PROPN
gujaf-191	153	21	nations	nations	PROPN
gujaf-191	153	22	educational	educational	ADJ
gujaf-191	153	23	,	,	PUNCT
gujaf-191	153	24	scientific	scientific	ADJ
gujaf-191	153	25	,	,	PUNCT
gujaf-191	153	26	&	&	CCONJ
gujaf-191	153	27	cultural	cultural	ADJ
gujaf-191	153	28	organization	organization	NOUN
gujaf-191	153	29	,	,	PUNCT
gujaf-191	153	30	making	make	VERB
gujaf-191	153	31	them	they	PRON
gujaf-191	153	32	up	up	ADP
gujaf-191	153	33	to	to	ADP
gujaf-191	153	34	the	the	DET
gujaf-191	153	35	task	task	NOUN
gujaf-191	153	36	to	to	PART
gujaf-191	153	37	respond	respond	VERB
gujaf-191	153	38	to	to	ADP
gujaf-191	153	39	questions	question	NOUN
gujaf-191	153	40	in	in	ADP
gujaf-191	153	41	a	a	DET
gujaf-191	153	42	suitable	suitable	ADJ
gujaf-191	153	43	manner	manner	NOUN
gujaf-191	153	44	.	.	PUNCT
gujaf-191	154	1	in	in	ADP
gujaf-191	154	2	addition	addition	NOUN
gujaf-191	154	3	,	,	PUNCT
gujaf-191	154	4	67½	67½	NUM
gujaf-191	154	5	percentage	percentage	NOUN
gujaf-191	154	6	of	of	ADP
gujaf-191	154	7	the	the	DET
gujaf-191	154	8	respondents	respondent	NOUN
gujaf-191	154	9	,	,	PUNCT
gujaf-191	154	10	or	or	CCONJ
gujaf-191	154	11	eighty	eighty	NUM
gujaf-191	154	12	-	-	PUNCT
gujaf-191	154	13	one	one	NUM
gujaf-191	154	14	persons	person	NOUN
gujaf-191	154	15	,	,	PUNCT
gujaf-191	154	16	had	have	VERB
gujaf-191	154	17	at	at	ADV
gujaf-191	154	18	least	least	ADV
gujaf-191	154	19	six	six	NUM
gujaf-191	154	20	yrs	yr	NOUN
gujaf-191	154	21	experience	experience	NOUN
gujaf-191	154	22	,	,	PUNCT
gujaf-191	154	23	compared	compare	VERB
gujaf-191	154	24	to	to	ADP
gujaf-191	154	25	32½	32½	NUM
gujaf-191	154	26	percentage	percentage	NOUN
gujaf-191	154	27	of	of	ADP
gujaf-191	154	28	the	the	DET
gujaf-191	154	29	respondents	respondent	NOUN
gujaf-191	154	30	,	,	PUNCT
gujaf-191	154	31	or	or	CCONJ
gujaf-191	154	32	thirty	thirty	NUM
gujaf-191	154	33	-	-	PUNCT
gujaf-191	154	34	nine	nine	NUM
gujaf-191	154	35	persons	person	NOUN
gujaf-191	154	36	,	,	PUNCT
gujaf-191	154	37	who	who	PRON
gujaf-191	154	38	had	have	VERB
gujaf-191	154	39	below	below	ADP
gujaf-191	154	40	five	five	NUM
gujaf-191	154	41	yrs	yr	NOUN
gujaf-191	154	42	experience	experience	NOUN
gujaf-191	154	43	.	.	PUNCT
gujaf-191	155	1	this	this	PRON
gujaf-191	155	2	implies	imply	VERB
gujaf-191	155	3	that	that	SCONJ
gujaf-191	155	4	most	most	ADJ
gujaf-191	155	5	survey	survey	NOUN
gujaf-191	155	6	participants	participant	NOUN
gujaf-191	155	7	understood	understand	VERB
gujaf-191	155	8	the	the	DET
gujaf-191	155	9	significance	significance	NOUN
gujaf-191	155	10	of	of	ADP
gujaf-191	155	11	tax	tax	NOUN
gujaf-191	155	12	fraud	fraud	NOUN
gujaf-191	155	13	and	and	CCONJ
gujaf-191	155	14	money	money	NOUN
gujaf-191	155	15	laundering	laundering	NOUN
gujaf-191	155	16	in	in	ADP
gujaf-191	155	17	terms	term	NOUN
gujaf-191	155	18	of	of	ADP
gujaf-191	155	19	its	its	PRON
gujaf-191	155	20	impact	impact	NOUN
gujaf-191	155	21	on	on	ADP
gujaf-191	155	22	economic	economic	ADJ
gujaf-191	155	23	growth	growth	NOUN
gujaf-191	155	24	.	.	PUNCT
gujaf-191	156	1	research	research	NOUN
gujaf-191	156	2	question	question	NOUN
gujaf-191	156	3	1	1	NUM
gujaf-191	156	4	:	:	PUNCT
gujaf-191	156	5	what	what	PRON
gujaf-191	156	6	are	be	AUX
gujaf-191	156	7	the	the	DET
gujaf-191	156	8	risks	risk	NOUN
gujaf-191	156	9	of	of	ADP
gujaf-191	156	10	trade	trade	NOUN
gujaf-191	156	11	-	-	PUNCT
gujaf-191	156	12	oriented	orient	VERB
gujaf-191	156	13	laundering	laundering	NOUN
gujaf-191	156	14	of	of	ADP
gujaf-191	156	15	money	money	NOUN
gujaf-191	156	16	and	and	CCONJ
gujaf-191	156	17	evasion	evasion	NOUN
gujaf-191	156	18	of	of	ADP
gujaf-191	156	19	tax	tax	NOUN
gujaf-191	156	20	to	to	ADP
gujaf-191	156	21	nigeria	nigeria	PROPN
gujaf-191	156	22	economy	economy	NOUN
gujaf-191	156	23	development	development	NOUN
gujaf-191	156	24	?	?	PUNCT
gujaf-191	157	1	table	table	NOUN
gujaf-191	157	2	2	2	NUM
gujaf-191	157	3	:	:	PUNCT
gujaf-191	157	4	summary	summary	NOUN
gujaf-191	157	5	of	of	ADP
gujaf-191	157	6	frequency	frequency	NOUN
gujaf-191	157	7	and	and	CCONJ
gujaf-191	157	8	percentage	percentage	NOUN
gujaf-191	157	9	illustrating	illustrate	VERB
gujaf-191	157	10	impact	impact	NOUN
gujaf-191	157	11	of	of	ADP
gujaf-191	157	12	tax	tax	NOUN
gujaf-191	157	13	fraud	fraud	NOUN
gujaf-191	157	14	and	and	CCONJ
gujaf-191	157	15	trade	trade	NOUN
gujaf-191	157	16	-	-	PUNCT
gujaf-191	157	17	oriented	orient	VERB
gujaf-191	157	18	laundering	laundering	NOUN
gujaf-191	157	19	of	of	ADP
gujaf-191	157	20	money	money	NOUN
gujaf-191	157	21	on	on	ADP
gujaf-191	157	22	nigerian	nigerian	ADJ
gujaf-191	157	23	economy	economy	NOUN
gujaf-191	157	24	development	development	NOUN
gujaf-191	157	25	.	.	PUNCT
gujaf-191	158	1	items	item	NOUN
gujaf-191	158	2	sa	sa	VERB
gujaf-191	158	3	a	a	DET
gujaf-191	158	4	u	u	PROPN
gujaf-191	158	5	d	d	NOUN
gujaf-191	158	6	sd	sd	NOUN
gujaf-191	158	7	aggregate	aggregate	VERB
gujaf-191	158	8	the	the	DET
gujaf-191	158	9	most	most	ADJ
gujaf-191	158	10	people	people	NOUN
gujaf-191	158	11	are	be	AUX
gujaf-191	158	12	not	not	PART
gujaf-191	158	13	familiar	familiar	ADJ
gujaf-191	158	14	with	with	ADP
gujaf-191	158	15	the	the	DET
gujaf-191	158	16	rules	rule	NOUN
gujaf-191	158	17	of	of	ADP
gujaf-191	158	18	current	current	ADJ
gujaf-191	158	19	tax	tax	NOUN
gujaf-191	158	20	regulation	regulation	NOUN
gujaf-191	158	21	and	and	CCONJ
gujaf-191	158	22	policy	policy	NOUN
gujaf-191	158	23	..	..	PUNCT
gujaf-191	159	1	f	f	PROPN
gujaf-191	159	2	55	55	NUM
gujaf-191	159	3	44	44	NUM
gujaf-191	159	4	13	13	NUM
gujaf-191	159	5	8	8	NUM
gujaf-191	159	6	120	120	NUM
gujaf-191	159	7	%	%	NOUN
gujaf-191	159	8	45.8	45.8	NUM
gujaf-191	159	9	36.7	36.7	NUM
gujaf-191	159	10	10.8	10.8	NUM
gujaf-191	159	11	6.7	6.7	NUM
gujaf-191	159	12	100	100	NUM
gujaf-191	159	13	businesses	business	NOUN
gujaf-191	159	14	that	that	PRON
gujaf-191	159	15	are	be	AUX
gujaf-191	159	16	not	not	PART
gujaf-191	159	17	registered	register	VERB
gujaf-191	159	18	with	with	ADP
gujaf-191	159	19	the	the	DET
gujaf-191	159	20	government	government	NOUN
gujaf-191	159	21	's	's	PART
gujaf-191	159	22	agency	agency	NOUN
gujaf-191	159	23	in	in	ADP
gujaf-191	159	24	the	the	DET
gujaf-191	159	25	nation	nation	NOUN
gujaf-191	159	26	adopt	adopt	VERB
gujaf-191	159	27	evasion	evasion	NOUN
gujaf-191	159	28	of	of	ADP
gujaf-191	159	29	tax	tax	NOUN
gujaf-191	159	30	f	f	PROPN
gujaf-191	159	31	63	63	NUM
gujaf-191	159	32	49	49	NUM
gujaf-191	159	33	8	8	NUM
gujaf-191	159	34	120	120	NUM
gujaf-191	159	35	%	%	NOUN
gujaf-191	159	36	52½	52½	NUM
gujaf-191	159	37	40.8	40.8	NUM
gujaf-191	159	38	6.7	6.7	NUM
gujaf-191	159	39	100	100	NUM
gujaf-191	159	40	money	money	NOUN
gujaf-191	159	41	laundering	laundering	NOUN
gujaf-191	159	42	in	in	ADP
gujaf-191	159	43	the	the	DET
gujaf-191	159	44	nation	nation	NOUN
gujaf-191	159	45	is	be	AUX
gujaf-191	159	46	encouraged	encourage	VERB
gujaf-191	159	47	by	by	ADP
gujaf-191	159	48	the	the	DET
gujaf-191	159	49	current	current	ADJ
gujaf-191	159	50	tax	tax	NOUN
gujaf-191	159	51	rate	rate	NOUN
gujaf-191	159	52	.	.	PUNCT
gujaf-191	160	1	f	f	PROPN
gujaf-191	160	2	22	22	NUM
gujaf-191	160	3	53	53	NUM
gujaf-191	160	4	17	17	NUM
gujaf-191	160	5	28	28	NUM
gujaf-191	160	6	120	120	NUM
gujaf-191	160	7	%	%	NOUN
gujaf-191	160	8	18.3	18.3	NUM
gujaf-191	160	9	44.2	44.2	NUM
gujaf-191	160	10	14.2	14.2	NUM
gujaf-191	160	11	23.3	23.3	NUM
gujaf-191	160	12	100	100	NUM
gujaf-191	160	13	the	the	DET
gujaf-191	160	14	availability	availability	NOUN
gujaf-191	160	15	of	of	ADP
gujaf-191	160	16	additional	additional	ADJ
gujaf-191	160	17	taxes	taxis	NOUN
gujaf-191	160	18	in	in	ADP
gujaf-191	160	19	addition	addition	NOUN
gujaf-191	160	20	to	to	ADP
gujaf-191	160	21	those	those	PRON
gujaf-191	160	22	who	who	PRON
gujaf-191	160	23	paid	pay	VERB
gujaf-191	160	24	to	to	ADP
gujaf-191	160	25	government	government	NOUN
gujaf-191	160	26	's	's	PART
gujaf-191	160	27	coffers	coffer	NOUN
gujaf-191	160	28	facilitates	facilitate	VERB
gujaf-191	160	29	laundering	laundering	NOUN
gujaf-191	160	30	of	of	ADP
gujaf-191	160	31	money	money	NOUN
gujaf-191	160	32	f	f	PROPN
gujaf-191	160	33	28	28	NUM
gujaf-191	160	34	30	30	NUM
gujaf-191	160	35	35	35	NUM
gujaf-191	160	36	20	20	NUM
gujaf-191	160	37	7	7	NUM
gujaf-191	160	38	120	120	NUM
gujaf-191	160	39	%	%	NOUN
gujaf-191	160	40	23.3	23.3	NUM
gujaf-191	160	41	25.0	25.0	NUM
gujaf-191	160	42	29.2	29.2	NUM
gujaf-191	160	43	16.7	16.7	NUM
gujaf-191	160	44	5.8	5.8	NUM
gujaf-191	160	45	100	100	NUM
gujaf-191	160	46	the	the	DET
gujaf-191	160	47	current	current	ADJ
gujaf-191	160	48	increase	increase	NOUN
gujaf-191	160	49	in	in	ADP
gujaf-191	160	50	tax	tax	NOUN
gujaf-191	160	51	rates	rate	NOUN
gujaf-191	160	52	in	in	ADP
gujaf-191	160	53	nigeria	nigeria	PROPN
gujaf-191	160	54	is	be	AUX
gujaf-191	160	55	to	to	PART
gujaf-191	160	56	blame	blame	VERB
gujaf-191	160	57	for	for	ADP
gujaf-191	160	58	the	the	DET
gujaf-191	160	59	high	high	ADJ
gujaf-191	160	60	rate	rate	NOUN
gujaf-191	160	61	of	of	ADP
gujaf-191	160	62	money	money	NOUN
gujaf-191	160	63	laundering	laundering	NOUN
gujaf-191	160	64	.	.	PUNCT
gujaf-191	161	1	f	f	NOUN
gujaf-191	161	2	7	7	NUM
gujaf-191	161	3	38	38	NUM
gujaf-191	161	4	40	40	NUM
gujaf-191	161	5	21	21	NUM
gujaf-191	161	6	14	14	NUM
gujaf-191	161	7	120	120	NUM
gujaf-191	161	8	%	%	NOUN
gujaf-191	161	9	5.8	5.8	NUM
gujaf-191	161	10	31.7	31.7	NUM
gujaf-191	161	11	33.3	33.3	NUM
gujaf-191	161	12	17.5	17.5	NUM
gujaf-191	161	13	11.7	11.7	NUM
gujaf-191	161	14	100	100	NUM
gujaf-191	161	15	increased	increase	VERB
gujaf-191	161	16	avoidance	avoidance	NOUN
gujaf-191	161	17	of	of	ADP
gujaf-191	161	18	tax	tax	NOUN
gujaf-191	161	19	and	and	CCONJ
gujaf-191	161	20	laundering	laundering	NOUN
gujaf-191	161	21	of	of	ADP
gujaf-191	161	22	money	money	NOUN
gujaf-191	161	23	decrease	decrease	NOUN
gujaf-191	161	24	government	government	NOUN
gujaf-191	161	25	tax	tax	NOUN
gujaf-191	161	26	revenue	revenue	NOUN
gujaf-191	161	27	f	f	PROPN
gujaf-191	161	28	72	72	NUM
gujaf-191	161	29	41	41	NUM
gujaf-191	161	30	7	7	NUM
gujaf-191	161	31	120	120	NUM
gujaf-191	161	32	%	%	NOUN
gujaf-191	161	33	60.0	60.0	NUM
gujaf-191	161	34	34.2	34.2	NUM
gujaf-191	161	35	5.8	5.8	NUM
gujaf-191	161	36	100	100	NUM
gujaf-191	161	37	several	several	ADJ
gujaf-191	161	38	infrastructure	infrastructure	NOUN
gujaf-191	161	39	projects	project	NOUN
gujaf-191	161	40	are	be	AUX
gujaf-191	161	41	halted	halt	VERB
gujaf-191	161	42	in	in	ADP
gujaf-191	161	43	the	the	DET
gujaf-191	161	44	country	country	NOUN
gujaf-191	161	45	due	due	ADP
gujaf-191	161	46	to	to	ADP
gujaf-191	161	47	the	the	DET
gujaf-191	161	48	high	high	ADJ
gujaf-191	161	49	rates	rate	NOUN
gujaf-191	161	50	of	of	ADP
gujaf-191	161	51	tax	tax	NOUN
gujaf-191	161	52	evasion	evasion	NOUN
gujaf-191	161	53	and	and	CCONJ
gujaf-191	161	54	money	money	NOUN
gujaf-191	161	55	laundering	laundering	NOUN
gujaf-191	161	56	.	.	PUNCT
gujaf-191	162	1	f	f	PROPN
gujaf-191	162	2	79	79	NUM
gujaf-191	162	3	27	27	NUM
gujaf-191	162	4	2	2	NUM
gujaf-191	162	5	4	4	NUM
gujaf-191	162	6	8	8	NUM
gujaf-191	162	7	120	120	NUM
gujaf-191	162	8	%	%	NOUN
gujaf-191	162	9	65.8	65.8	NUM
gujaf-191	162	10	22½	22½	NUM
gujaf-191	162	11	1.7	1.7	NUM
gujaf-191	162	12	3.3	3.3	NUM
gujaf-191	162	13	6.7	6.7	NUM
gujaf-191	162	14	100	100	NUM
gujaf-191	162	15	average	average	ADJ
gujaf-191	162	16	f	f	PROPN
gujaf-191	162	17	38	38	NUM
gujaf-191	162	18	42	42	NUM
gujaf-191	162	19	23	23	NUM
gujaf-191	162	20	12	12	NUM
gujaf-191	162	21	5	5	NUM
gujaf-191	162	22	120	120	NUM
gujaf-191	162	23	%	%	NOUN
gujaf-191	162	24	31.3	31.3	NUM
gujaf-191	162	25	35.3	35.3	NUM
gujaf-191	162	26	19.4	19.4	NUM
gujaf-191	162	27	9.6	9.6	NUM
gujaf-191	162	28	4.4	4.4	NUM
gujaf-191	162	29	100	100	NUM
gujaf-191	162	30	source	source	NOUN
gujaf-191	162	31	:	:	PUNCT
gujaf-191	162	32	survey	survey	NOUN
gujaf-191	162	33	from	from	ADP
gujaf-191	162	34	the	the	DET
gujaf-191	162	35	field	field	NOUN
gujaf-191	162	36	,	,	PUNCT
gujaf-191	162	37	2023	2023	NUM
gujaf-191	162	38	table	table	NOUN
gujaf-191	162	39	2	2	NUM
gujaf-191	162	40	looks	look	VERB
gujaf-191	162	41	at	at	ADP
gujaf-191	162	42	comments	comment	NOUN
gujaf-191	162	43	that	that	PRON
gujaf-191	162	44	discuss	discuss	VERB
gujaf-191	162	45	the	the	DET
gujaf-191	162	46	negative	negative	ADJ
gujaf-191	162	47	effect	effect	NOUN
gujaf-191	162	48	of	of	ADP
gujaf-191	162	49	evasion	evasion	NOUN
gujaf-191	162	50	of	of	ADP
gujaf-191	162	51	tax	tax	NOUN
gujaf-191	162	52	and	and	CCONJ
gujaf-191	162	53	trade	trade	NOUN
gujaf-191	162	54	-	-	PUNCT
gujaf-191	162	55	oriented	orient	VERB
gujaf-191	162	56	laundering	laundering	NOUN
gujaf-191	162	57	of	of	ADP
gujaf-191	162	58	money	money	NOUN
gujaf-191	162	59	in	in	ADP
gujaf-191	162	60	relation	relation	NOUN
gujaf-191	162	61	to	to	ADP
gujaf-191	162	62	nigerian	nigerian	ADJ
gujaf-191	162	63	economy	economy	NOUN
gujaf-191	162	64	growth	growth	NOUN
gujaf-191	162	65	.	.	PUNCT
gujaf-191	163	1	base	base	NOUN
gujaf-191	163	2	on	on	ADP
gujaf-191	163	3	results	result	NOUN
gujaf-191	163	4	,	,	PUNCT
gujaf-191	163	5	82.5	82.5	NUM
gujaf-191	163	6	%	%	NOUN
gujaf-191	163	7	of	of	ADP
gujaf-191	163	8	respondents	respondent	NOUN
gujaf-191	163	9	agreed	agree	VERB
gujaf-191	163	10	,	,	PUNCT
gujaf-191	163	11	10.8	10.8	NUM
gujaf-191	163	12	%	%	NOUN
gujaf-191	163	13	disagreed	disagree	VERB
gujaf-191	163	14	,	,	PUNCT
gujaf-191	163	15	and	and	CCONJ
gujaf-191	163	16	6.7	6.7	NUM
gujaf-191	163	17	%	%	NOUN
gujaf-191	163	18	disputed	dispute	VERB
gujaf-191	163	19	that	that	SCONJ
gujaf-191	163	20	most	most	ADJ
gujaf-191	163	21	citizens	citizen	NOUN
gujaf-191	163	22	are	be	AUX
gujaf-191	163	23	unaware	unaware	ADJ
gujaf-191	163	24	of	of	ADP
gujaf-191	163	25	the	the	DET
gujaf-191	163	26	rules	rule	NOUN
gujaf-191	163	27	controlling	control	VERB
gujaf-191	163	28	current	current	ADJ
gujaf-191	163	29	tax	tax	NOUN
gujaf-191	163	30	legislation	legislation	NOUN
gujaf-191	163	31	.	.	PUNCT
gujaf-191	164	1	this	this	PRON
gujaf-191	164	2	shows	show	VERB
gujaf-191	164	3	that	that	SCONJ
gujaf-191	164	4	most	most	ADJ
gujaf-191	164	5	respondents	respondent	NOUN
gujaf-191	164	6	concurred	concur	VERB
gujaf-191	164	7	that	that	SCONJ
gujaf-191	164	8	the	the	DET
gujaf-191	164	9	public	public	NOUN
gujaf-191	164	10	is	be	AUX
gujaf-191	164	11	not	not	PART
gujaf-191	164	12	aware	aware	ADJ
gujaf-191	164	13	of	of	ADP
gujaf-191	164	14	the	the	DET
gujaf-191	164	15	legal	legal	ADJ
gujaf-191	164	16	provisions	provision	NOUN
gujaf-191	164	17	guiding	guide	VERB
gujaf-191	164	18	policy	policy	NOUN
gujaf-191	164	19	of	of	ADP
gujaf-191	164	20	tax	tax	NOUN
gujaf-191	164	21	.	.	PUNCT
gujaf-191	165	1	continued	continue	VERB
gujaf-191	165	2	investigation	investigation	NOUN
gujaf-191	165	3	into	into	ADP
gujaf-191	165	4	question	question	NOUN
gujaf-191	165	5	of	of	ADP
gujaf-191	165	6	maybe	maybe	ADV
gujaf-191	165	7	unregistered	unregistered	ADJ
gujaf-191	165	8	businesses	business	NOUN
gujaf-191	165	9	in	in	ADP
gujaf-191	165	10	country	country	NOUN
gujaf-191	165	11	help	help	VERB
gujaf-191	165	12	combat	combat	VERB
gujaf-191	165	13	evasion	evasion	NOUN
gujaf-191	165	14	of	of	ADP
gujaf-191	165	15	tax	tax	NOUN
gujaf-191	165	16	by	by	ADP
gujaf-191	165	17	government	government	NOUN
gujaf-191	165	18	indicated	indicate	VERB
gujaf-191	165	19	that	that	SCONJ
gujaf-191	165	20	52½	52½	NUM
gujaf-191	165	21	percentages	percentage	NOUN
gujaf-191	165	22	consented	consent	VERB
gujaf-191	165	23	,	,	PUNCT
gujaf-191	165	24	40.8	40.8	NUM
gujaf-191	165	25	%	%	NOUN
gujaf-191	165	26	were	be	AUX
gujaf-191	165	27	undecided	undecided	ADJ
gujaf-191	165	28	,	,	PUNCT
gujaf-191	165	29	and	and	CCONJ
gujaf-191	165	30	6.7	6.7	NUM
gujaf-191	165	31	%	%	NOUN
gujaf-191	165	32	disagreed	disagree	VERB
gujaf-191	165	33	with	with	ADP
gujaf-191	165	34	the	the	DET
gujaf-191	165	35	statement	statement	NOUN
gujaf-191	165	36	.	.	PUNCT
gujaf-191	166	1	alternatively	alternatively	ADV
gujaf-191	166	2	,	,	PUNCT
gujaf-191	166	3	62.5	62.5	NUM
gujaf-191	166	4	percentages	percentage	NOUN
gujaf-191	166	5	agreed	agree	VERB
gujaf-191	166	6	with	with	ADP
gujaf-191	166	7	claim	claim	NOUN
gujaf-191	166	8	that	that	SCONJ
gujaf-191	166	9	country	country	NOUN
gujaf-191	166	10	's	's	PART
gujaf-191	166	11	existing	exist	VERB
gujaf-191	166	12	rate	rate	NOUN
gujaf-191	166	13	of	of	ADP
gujaf-191	166	14	tax	tax	NOUN
gujaf-191	166	15	supports	support	NOUN
gujaf-191	166	16	laundering	laundering	NOUN
gujaf-191	166	17	of	of	ADP
gujaf-191	166	18	money	money	NOUN
gujaf-191	166	19	,	,	PUNCT
gujaf-191	166	20	14.2	14.2	NUM
gujaf-191	166	21	percentage	percentage	NOUN
gujaf-191	166	22	do	do	AUX
gujaf-191	166	23	agree	agree	VERB
gujaf-191	166	24	with	with	ADP
gujaf-191	166	25	the	the	DET
gujaf-191	166	26	claim	claim	NOUN
gujaf-191	166	27	,	,	PUNCT
gujaf-191	166	28	and	and	CCONJ
gujaf-191	166	29	23.3	23.3	NUM
gujaf-191	166	30	percentage	percentage	NOUN
gujaf-191	166	31	had	have	VERB
gujaf-191	166	32	a	a	DET
gujaf-191	166	33	different	different	ADJ
gujaf-191	166	34	opinion	opinion	NOUN
gujaf-191	166	35	.	.	PUNCT
gujaf-191	167	1	most	most	ADJ
gujaf-191	167	2	respondents	respondent	NOUN
gujaf-191	167	3	,	,	PUNCT
gujaf-191	167	4	according	accord	VERB
gujaf-191	167	5	to	to	ADP
gujaf-191	167	6	the	the	DET
gujaf-191	167	7	findings	finding	NOUN
gujaf-191	167	8	,	,	PUNCT
gujaf-191	167	9	thought	think	VERB
gujaf-191	167	10	that	that	SCONJ
gujaf-191	167	11	existence	existence	NOUN
gujaf-191	167	12	of	of	ADP
gujaf-191	167	13	taxes	taxis	NOUN
gujaf-191	167	14	other	other	ADJ
gujaf-191	167	15	than	than	ADP
gujaf-191	167	16	those	those	PRON
gujaf-191	167	17	that	that	PRON
gujaf-191	167	18	were	be	AUX
gujaf-191	167	19	paid	pay	VERB
gujaf-191	167	20	into	into	ADP
gujaf-191	167	21	coffers	coffer	NOUN
gujaf-191	167	22	of	of	ADP
gujaf-191	167	23	government	government	NOUN
gujaf-191	167	24	encouraged	encourage	VERB
gujaf-191	167	25	laundering	laundering	NOUN
gujaf-191	167	26	of	of	ADP
gujaf-191	167	27	money	money	NOUN
gujaf-191	167	28	.	.	PUNCT
gujaf-191	168	1	in	in	ADP
gujaf-191	168	2	agreement	agreement	NOUN
gujaf-191	168	3	with	with	ADP
gujaf-191	168	4	the	the	DET
gujaf-191	168	5	statement	statement	NOUN
gujaf-191	168	6	were	be	AUX
gujaf-191	168	7	48.3	48.3	NUM
gujaf-191	168	8	%	%	NOUN
gujaf-191	168	9	of	of	ADP
gujaf-191	168	10	respondents	respondent	NOUN
gujaf-191	168	11	,	,	PUNCT
gujaf-191	168	12	followed	follow	VERB
gujaf-191	168	13	by	by	ADP
gujaf-191	168	14	a	a	DET
gujaf-191	168	15	29.2	29.2	NUM
gujaf-191	168	16	%	%	NOUN
gujaf-191	168	17	undecided	undecided	ADJ
gujaf-191	168	18	group	group	NOUN
gujaf-191	168	19	and	and	CCONJ
gujaf-191	168	20	a	a	DET
gujaf-191	168	21	22.5	22.5	NUM
gujaf-191	168	22	%	%	NOUN
gujaf-191	168	23	disagreeing	disagree	VERB
gujaf-191	168	24	group	group	NOUN
gujaf-191	168	25	.	.	PUNCT
gujaf-191	169	1	in	in	ADP
gujaf-191	169	2	addition	addition	NOUN
gujaf-191	169	3	,	,	PUNCT
gujaf-191	169	4	94.2	94.2	NUM
gujaf-191	169	5	%	%	NOUN
gujaf-191	169	6	of	of	ADP
gujaf-191	169	7	those	those	PRON
gujaf-191	169	8	polled	poll	VERB
gujaf-191	169	9	thought	think	VERB
gujaf-191	169	10	that	that	SCONJ
gujaf-191	169	11	increasing	increase	VERB
gujaf-191	169	12	tax	tax	NOUN
gujaf-191	169	13	evasion	evasion	NOUN
gujaf-191	169	14	and	and	CCONJ
gujaf-191	169	15	money	money	NOUN
gujaf-191	169	16	laundering	laundering	NOUN
gujaf-191	169	17	decreased	decrease	VERB
gujaf-191	169	18	tax	tax	NOUN
gujaf-191	169	19	income	income	NOUN
gujaf-191	169	20	,	,	PUNCT
gujaf-191	169	21	while	while	SCONJ
gujaf-191	169	22	5.8	5.8	NUM
gujaf-191	169	23	%	%	NOUN
gujaf-191	169	24	disagreed	disagree	VERB
gujaf-191	169	25	.	.	PUNCT
gujaf-191	170	1	the	the	DET
gujaf-191	170	2	development	development	NOUN
gujaf-191	170	3	of	of	ADP
gujaf-191	170	4	numerous	numerous	ADJ
gujaf-191	170	5	infrastructure	infrastructure	NOUN
gujaf-191	170	6	projects	project	NOUN
gujaf-191	170	7	in	in	ADP
gujaf-191	170	8	the	the	DET
gujaf-191	170	9	country	country	NOUN
gujaf-191	170	10	is	be	AUX
gujaf-191	170	11	hampered	hamper	VERB
gujaf-191	170	12	,	,	PUNCT
gujaf-191	170	13	according	accord	VERB
gujaf-191	170	14	to	to	ADP
gujaf-191	170	15	88.3	88.3	NUM
gujaf-191	170	16	%	%	NOUN
gujaf-191	170	17	of	of	ADP
gujaf-191	170	18	respondents	respondent	NOUN
gujaf-191	170	19	,	,	PUNCT
gujaf-191	170	20	1.7	1.7	NUM
gujaf-191	170	21	%	%	NOUN
gujaf-191	170	22	of	of	ADP
gujaf-191	170	23	whom	whom	PRON
gujaf-191	170	24	were	be	AUX
gujaf-191	170	25	uncertain	uncertain	ADJ
gujaf-191	170	26	,	,	PUNCT
gujaf-191	170	27	and	and	CCONJ
gujaf-191	170	28	10.0	10.0	NUM
gujaf-191	170	29	%	%	NOUN
gujaf-191	170	30	of	of	ADP
gujaf-191	170	31	whom	whom	PRON
gujaf-191	170	32	disagreed	disagree	VERB
gujaf-191	170	33	with	with	ADP
gujaf-191	170	34	the	the	DET
gujaf-191	170	35	statement	statement	NOUN
gujaf-191	170	36	.	.	PUNCT
gujaf-191	171	1	in	in	ADP
gujaf-191	171	2	general	general	ADJ
gujaf-191	171	3	,	,	PUNCT
gujaf-191	171	4	the	the	DET
gujaf-191	171	5	findings	finding	NOUN
gujaf-191	171	6	indicated	indicate	VERB
gujaf-191	171	7	that	that	SCONJ
gujaf-191	171	8	both	both	DET
gujaf-191	171	9	evasion	evasion	NOUN
gujaf-191	171	10	of	of	ADP
gujaf-191	171	11	tax	tax	NOUN
gujaf-191	171	12	and	and	CCONJ
gujaf-191	171	13	laundering	laundering	NOUN
gujaf-191	171	14	of	of	ADP
gujaf-191	171	15	money	money	NOUN
gujaf-191	171	16	were	be	AUX
gujaf-191	171	17	justifiable	justifiable	ADJ
gujaf-191	171	18	,	,	PUNCT
gujaf-191	171	19	and	and	CCONJ
gujaf-191	171	20	each	each	PRON
gujaf-191	171	21	had	have	VERB
gujaf-191	171	22	an	an	DET
gujaf-191	171	23	indirect	indirect	ADJ
gujaf-191	171	24	impact	impact	NOUN
gujaf-191	171	25	on	on	ADP
gujaf-191	171	26	growth	growth	NOUN
gujaf-191	171	27	of	of	ADP
gujaf-191	171	28	economic	economic	ADJ
gujaf-191	171	29	.	.	PUNCT
gujaf-191	172	1	the	the	DET
gujaf-191	172	2	discovery	discovery	NOUN
gujaf-191	172	3	had	have	VERB
gujaf-191	172	4	two	two	NUM
gujaf-191	172	5	ramifications	ramification	NOUN
gujaf-191	172	6	for	for	ADP
gujaf-191	172	7	the	the	DET
gujaf-191	172	8	economy	economy	NOUN
gujaf-191	172	9	.	.	PUNCT
gujaf-191	173	1	the	the	DET
gujaf-191	173	2	first	first	ADJ
gujaf-191	173	3	one	one	NUM
gujaf-191	173	4	states	state	NOUN
gujaf-191	173	5	that	that	SCONJ
gujaf-191	173	6	tax	tax	NOUN
gujaf-191	173	7	avoidance	avoidance	NOUN
gujaf-191	173	8	by	by	ADP
gujaf-191	173	9	important	important	ADJ
gujaf-191	173	10	businesses	business	NOUN
gujaf-191	173	11	or	or	CCONJ
gujaf-191	173	12	people	people	NOUN
gujaf-191	173	13	lowers	lower	VERB
gujaf-191	173	14	government	government	NOUN
gujaf-191	173	15	revenue	revenue	NOUN
gujaf-191	173	16	,	,	PUNCT
gujaf-191	173	17	which	which	PRON
gujaf-191	173	18	has	have	VERB
gujaf-191	173	19	a	a	DET
gujaf-191	173	20	detrimental	detrimental	ADJ
gujaf-191	173	21	effect	effect	NOUN
gujaf-191	173	22	on	on	ADP
gujaf-191	173	23	efforts	effort	NOUN
gujaf-191	173	24	to	to	PART
gujaf-191	173	25	promote	promote	VERB
gujaf-191	173	26	economic	economic	ADJ
gujaf-191	173	27	development	development	NOUN
gujaf-191	173	28	.	.	PUNCT
gujaf-191	174	1	second	second	ADJ
gujaf-191	174	2	,	,	PUNCT
gujaf-191	174	3	by	by	ADP
gujaf-191	174	4	lowering	lower	VERB
gujaf-191	174	5	the	the	DET
gujaf-191	174	6	amount	amount	NOUN
gujaf-191	174	7	of	of	ADP
gujaf-191	174	8	money	money	NOUN
gujaf-191	174	9	in	in	ADP
gujaf-191	174	10	circulation	circulation	NOUN
gujaf-191	174	11	,	,	PUNCT
gujaf-191	174	12	which	which	PRON
gujaf-191	174	13	directly	directly	ADV
gujaf-191	174	14	decreases	decrease	VERB
gujaf-191	174	15	the	the	DET
gujaf-191	174	16	economy	economy	NOUN
gujaf-191	174	17	's	's	PART
gujaf-191	174	18	overall	overall	ADJ
gujaf-191	174	19	production	production	NOUN
gujaf-191	174	20	,	,	PUNCT
gujaf-191	174	21	money	money	NOUN
gujaf-191	174	22	laundering	laundering	NOUN
gujaf-191	174	23	in	in	ADP
gujaf-191	174	24	the	the	DET
gujaf-191	174	25	form	form	NOUN
gujaf-191	174	26	of	of	ADP
gujaf-191	174	27	unlawful	unlawful	ADJ
gujaf-191	174	28	outflows	outflow	NOUN
gujaf-191	174	29	slows	slow	VERB
gujaf-191	174	30	down	down	ADP
gujaf-191	174	31	business	business	NOUN
gujaf-191	174	32	development	development	NOUN
gujaf-191	174	33	.	.	PUNCT
gujaf-191	175	1	this	this	PRON
gujaf-191	175	2	shows	show	VERB
gujaf-191	175	3	that	that	SCONJ
gujaf-191	175	4	money	money	NOUN
gujaf-191	175	5	laundering	laundering	NOUN
gujaf-191	175	6	and	and	CCONJ
gujaf-191	175	7	tax	tax	NOUN
gujaf-191	175	8	evasion	evasion	NOUN
gujaf-191	175	9	are	be	AUX
gujaf-191	175	10	related	relate	VERB
gujaf-191	175	11	problems	problem	NOUN
gujaf-191	175	12	that	that	PRON
gujaf-191	175	13	impede	impede	VERB
gujaf-191	175	14	economic	economic	ADJ
gujaf-191	175	15	growth	growth	NOUN
gujaf-191	175	16	.	.	PUNCT
gujaf-191	176	1	additionally	additionally	ADV
gujaf-191	176	2	,	,	PUNCT
gujaf-191	176	3	the	the	DET
gujaf-191	176	4	au	au	PROPN
gujaf-191	176	5	/	/	SYM
gujaf-191	176	6	uneca	uneca	NOUN
gujaf-191	176	7	analysis	analysis	NOUN
gujaf-191	176	8	backs	back	VERB
gujaf-191	176	9	up	up	ADP
gujaf-191	176	10	the	the	DET
gujaf-191	176	11	claims	claim	NOUN
gujaf-191	176	12	and	and	CCONJ
gujaf-191	176	13	discovered	discover	VERB
gujaf-191	176	14	that	that	SCONJ
gujaf-191	176	15	between	between	ADP
gujaf-191	176	16	us$34	us$34	ADJ
gujaf-191	176	17	billion	billion	NUM
gujaf-191	176	18	and	and	CCONJ
gujaf-191	176	19	us$60	us$60	ADJ
gujaf-191	176	20	billion	billion	NUM
gujaf-191	176	21	in	in	ADP
gujaf-191	176	22	illicit	illicit	ADJ
gujaf-191	176	23	financial	financial	ADJ
gujaf-191	176	24	transfers	transfer	NOUN
gujaf-191	176	25	originate	originate	VERB
gujaf-191	176	26	in	in	ADP
gujaf-191	176	27	africa	africa	PROPN
gujaf-191	176	28	each	each	DET
gujaf-191	176	29	year	year	NOUN
gujaf-191	176	30	.	.	PUNCT
gujaf-191	177	1	this	this	DET
gujaf-191	177	2	figure	figure	NOUN
gujaf-191	177	3	indicates	indicate	VERB
gujaf-191	177	4	a	a	DET
gujaf-191	177	5	considerable	considerable	ADJ
gujaf-191	177	6	loss	loss	NOUN
gujaf-191	177	7	for	for	ADP
gujaf-191	177	8	the	the	DET
gujaf-191	177	9	economies	economy	NOUN
gujaf-191	177	10	of	of	ADP
gujaf-191	177	11	africa	africa	PROPN
gujaf-191	177	12	as	as	ADP
gujaf-191	177	13	a	a	DET
gujaf-191	177	14	whole	whole	NOUN
gujaf-191	177	15	.	.	PUNCT
gujaf-191	178	1	research	research	NOUN
gujaf-191	178	2	question	question	NOUN
gujaf-191	178	3	2	2	NUM
gujaf-191	178	4	:	:	PUNCT
gujaf-191	178	5	in	in	ADP
gujaf-191	178	6	detecting	detect	VERB
gujaf-191	178	7	cyber	cyber	NOUN
gujaf-191	178	8	-	-	PUNCT
gujaf-191	178	9	fraud	fraud	NOUN
gujaf-191	178	10	,	,	PUNCT
gujaf-191	178	11	what	what	PRON
gujaf-191	178	12	are	be	AUX
gujaf-191	178	13	the	the	DET
gujaf-191	178	14	functions	function	NOUN
gujaf-191	178	15	performed	perform	VERB
gujaf-191	178	16	by	by	ADP
gujaf-191	178	17	financial	financial	ADJ
gujaf-191	178	18	institutions	institution	NOUN
gujaf-191	178	19	?	?	PUNCT
gujaf-191	179	1	table	table	NOUN
gujaf-191	179	2	3	3	NUM
gujaf-191	179	3	:	:	PUNCT
gujaf-191	179	4	summary	summary	NOUN
gujaf-191	179	5	of	of	ADP
gujaf-191	179	6	frequency	frequency	NOUN
gujaf-191	179	7	and	and	CCONJ
gujaf-191	179	8	percentage	percentage	NOUN
gujaf-191	179	9	showing	showing	NOUN
gujaf-191	179	10	functions	function	NOUN
gujaf-191	179	11	performed	perform	VERB
gujaf-191	179	12	by	by	ADP
gujaf-191	179	13	financial	financial	ADJ
gujaf-191	179	14	institutions	institution	NOUN
gujaf-191	179	15	in	in	ADP
gujaf-191	179	16	detecting	detect	VERB
gujaf-191	179	17	cyber	cyber	NOUN
gujaf-191	179	18	-	-	PUNCT
gujaf-191	179	19	fraud	fraud	NOUN
gujaf-191	179	20	.	.	PUNCT
gujaf-191	180	1	items	item	NOUN
gujaf-191	180	2	sa	sa	VERB
gujaf-191	180	3	a	a	DET
gujaf-191	180	4	u	u	PROPN
gujaf-191	180	5	d	d	X
gujaf-191	180	6	sd	sd	ADP
gujaf-191	180	7	total	total	NOUN
gujaf-191	180	8	the	the	DET
gujaf-191	180	9	implementation	implementation	NOUN
gujaf-191	180	10	of	of	ADP
gujaf-191	180	11	the	the	DET
gujaf-191	180	12	bank	bank	NOUN
gujaf-191	180	13	verification	verification	NOUN
gujaf-191	180	14	number	number	NOUN
gujaf-191	180	15	stops	stop	VERB
gujaf-191	180	16	fraud	fraud	NOUN
gujaf-191	180	17	in	in	ADP
gujaf-191	180	18	the	the	DET
gujaf-191	180	19	tax	tax	NOUN
gujaf-191	180	20	program	program	NOUN
gujaf-191	180	21	.	.	PUNCT
gujaf-191	181	1	f	f	PROPN
gujaf-191	182	1	65	65	NUM
gujaf-191	182	2	10	10	NUM
gujaf-191	182	3	16	16	NUM
gujaf-191	182	4	29	29	NUM
gujaf-191	182	5	120	120	NUM
gujaf-191	182	6	%	%	NOUN
gujaf-191	182	7	54.2	54.2	NUM
gujaf-191	182	8	8.3	8.3	NUM
gujaf-191	182	9	13.3	13.3	NUM
gujaf-191	182	10	24.2	24.2	NUM
gujaf-191	182	11	100	100	NUM
gujaf-191	182	12	easy	easy	ADJ
gujaf-191	182	13	identification	identification	NOUN
gujaf-191	182	14	of	of	ADP
gujaf-191	182	15	cyber	cyber	NOUN
gujaf-191	182	16	-	-	PUNCT
gujaf-191	182	17	fraud	fraud	NOUN
gujaf-191	182	18	is	be	AUX
gujaf-191	182	19	improved	improve	VERB
gujaf-191	182	20	with	with	ADP
gujaf-191	182	21	bank	bank	NOUN
gujaf-191	182	22	verification	verification	NOUN
gujaf-191	182	23	numbers	number	NOUN
gujaf-191	182	24	.	.	PUNCT
gujaf-191	183	1	f	f	NOUN
gujaf-191	183	2	44	44	NUM
gujaf-191	183	3	50	50	NUM
gujaf-191	183	4	7	7	NUM
gujaf-191	183	5	19	19	NUM
gujaf-191	183	6	120	120	NUM
gujaf-191	183	7	%	%	NOUN
gujaf-191	183	8	36.7	36.7	NUM
gujaf-191	183	9	41.7	41.7	NUM
gujaf-191	183	10	5.8	5.8	NUM
gujaf-191	183	11	15.8	15.8	NUM
gujaf-191	183	12	100	100	NUM
gujaf-191	183	13	nigerian	nigerian	ADJ
gujaf-191	183	14	government	government	NOUN
gujaf-191	183	15	funds	fund	NOUN
gujaf-191	183	16	are	be	AUX
gujaf-191	183	17	not	not	PART
gujaf-191	183	18	fraudulently	fraudulently	ADV
gujaf-191	183	19	used	use	VERB
gujaf-191	183	20	online	online	ADJ
gujaf-191	183	21	thanks	thank	NOUN
gujaf-191	183	22	to	to	ADP
gujaf-191	183	23	the	the	DET
gujaf-191	183	24	single	single	ADJ
gujaf-191	183	25	treasury	treasury	NOUN
gujaf-191	183	26	account	account	NOUN
gujaf-191	183	27	mechanism	mechanism	NOUN
gujaf-191	183	28	.	.	PUNCT
gujaf-191	184	1	f	f	PROPN
gujaf-191	184	2	17	17	NUM
gujaf-191	184	3	48	48	NUM
gujaf-191	184	4	32	32	NUM
gujaf-191	184	5	23	23	NUM
gujaf-191	184	6	120	120	NUM
gujaf-191	184	7	%	%	NOUN
gujaf-191	184	8	14.2	14.2	NUM
gujaf-191	184	9	40.0	40.0	NUM
gujaf-191	184	10	26.7	26.7	NUM
gujaf-191	184	11	19.2	19.2	NUM
gujaf-191	184	12	100	100	NUM
gujaf-191	184	13	bank	bank	NOUN
gujaf-191	184	14	verification	verification	NOUN
gujaf-191	184	15	number	number	NOUN
gujaf-191	184	16	facilitates	facilitate	VERB
gujaf-191	184	17	nigerians	nigerians	PROPN
gujaf-191	184	18	use	use	VERB
gujaf-191	184	19	of	of	ADP
gujaf-191	184	20	electronic	electronic	ADJ
gujaf-191	184	21	payment	payment	NOUN
gujaf-191	184	22	systems	system	NOUN
gujaf-191	184	23	.	.	PUNCT
gujaf-191	185	1	f	f	PROPN
gujaf-191	185	2	55	55	NUM
gujaf-191	185	3	38	38	NUM
gujaf-191	185	4	18	18	NUM
gujaf-191	185	5	9	9	NUM
gujaf-191	185	6	120	120	NUM
gujaf-191	185	7	%	%	NOUN
gujaf-191	185	8	45.8	45.8	NUM
gujaf-191	185	9	31.7	31.7	NUM
gujaf-191	185	10	15.0	15.0	NUM
gujaf-191	185	11	7½	7½	NUM
gujaf-191	185	12	100	100	NUM
gujaf-191	185	13	financial	financial	ADJ
gujaf-191	185	14	institutions	institution	NOUN
gujaf-191	185	15	'	'	PART
gujaf-191	185	16	intervention	intervention	NOUN
gujaf-191	185	17	through	through	ADP
gujaf-191	185	18	the	the	DET
gujaf-191	185	19	implementation	implementation	NOUN
gujaf-191	185	20	of	of	ADP
gujaf-191	185	21	various	various	ADJ
gujaf-191	185	22	policies	policy	NOUN
gujaf-191	185	23	aids	aid	NOUN
gujaf-191	185	24	in	in	ADP
gujaf-191	185	25	the	the	DET
gujaf-191	185	26	fight	fight	NOUN
gujaf-191	185	27	against	against	ADP
gujaf-191	185	28	theft	theft	NOUN
gujaf-191	185	29	identity	identity	NOUN
gujaf-191	185	30	f	f	PROPN
gujaf-191	185	31	8	8	NUM
gujaf-191	185	32	71	71	NUM
gujaf-191	185	33	18	18	NUM
gujaf-191	185	34	16	16	NUM
gujaf-191	185	35	7	7	NUM
gujaf-191	185	36	120	120	NUM
gujaf-191	185	37	%	%	NOUN
gujaf-191	185	38	6.7	6.7	NUM
gujaf-191	185	39	59.2	59.2	NUM
gujaf-191	185	40	15.0	15.0	NUM
gujaf-191	185	41	13.3	13.3	NUM
gujaf-191	185	42	5.8	5.8	NUM
gujaf-191	185	43	100	100	NUM
gujaf-191	185	44	financial	financial	ADJ
gujaf-191	185	45	institutions	institution	NOUN
gujaf-191	185	46	train	train	VERB
gujaf-191	185	47	government	government	NOUN
gujaf-191	185	48	tax	tax	NOUN
gujaf-191	185	49	agents	agent	NOUN
gujaf-191	185	50	to	to	PART
gujaf-191	185	51	increase	increase	VERB
gujaf-191	185	52	the	the	DET
gujaf-191	185	53	effectiveness	effectiveness	NOUN
gujaf-191	185	54	of	of	ADP
gujaf-191	185	55	collection	collection	NOUN
gujaf-191	185	56	of	of	ADP
gujaf-191	185	57	tax	tax	NOUN
gujaf-191	185	58	.	.	PUNCT
gujaf-191	186	1	f	f	PROPN
gujaf-191	186	2	55	55	NUM
gujaf-191	186	3	44	44	NUM
gujaf-191	186	4	13	13	NUM
gujaf-191	186	5	8	8	NUM
gujaf-191	186	6	120	120	NUM
gujaf-191	186	7	%	%	NOUN
gujaf-191	186	8	45.8	45.8	NUM
gujaf-191	186	9	36.7	36.7	NUM
gujaf-191	186	10	10.8	10.8	NUM
gujaf-191	186	11	6.7	6.7	NUM
gujaf-191	186	12	100	100	NUM
gujaf-191	186	13	collection	collection	NOUN
gujaf-191	186	14	of	of	ADP
gujaf-191	186	15	tax	tax	NOUN
gujaf-191	186	16	had	have	AUX
gujaf-191	186	17	increased	increase	VERB
gujaf-191	186	18	as	as	ADP
gujaf-191	186	19	a	a	DET
gujaf-191	186	20	result	result	NOUN
gujaf-191	186	21	of	of	ADP
gujaf-191	186	22	recent	recent	ADJ
gujaf-191	186	23	tax	tax	NOUN
gujaf-191	186	24	reform	reform	NOUN
gujaf-191	186	25	.	.	PUNCT
gujaf-191	187	1	f	f	PROPN
gujaf-191	187	2	63	63	NUM
gujaf-191	187	3	49	49	NUM
gujaf-191	187	4	8	8	NUM
gujaf-191	187	5	120	120	NUM
gujaf-191	187	6	%	%	NOUN
gujaf-191	187	7	52½	52½	NUM
gujaf-191	187	8	40.8	40.8	NUM
gujaf-191	187	9	6.7	6.7	NUM
gujaf-191	187	10	100	100	NUM
gujaf-191	187	11	average	average	ADJ
gujaf-191	187	12	f	f	PROPN
gujaf-191	187	13	26	26	NUM
gujaf-191	187	14	54	54	NUM
gujaf-191	187	15	21	21	NUM
gujaf-191	187	16	13	13	NUM
gujaf-191	187	17	6	6	NUM
gujaf-191	187	18	120	120	NUM
gujaf-191	187	19	%	%	NOUN
gujaf-191	187	20	21.3	21.3	NUM
gujaf-191	187	21	45.1	45.1	NUM
gujaf-191	187	22	17½	17½	NUM
gujaf-191	187	23	10.8	10.8	NUM
gujaf-191	187	24	5.3	5.3	NUM
gujaf-191	187	25	100	100	NUM
gujaf-191	187	26	source	source	NOUN
gujaf-191	187	27	:	:	PUNCT
gujaf-191	187	28	survey	survey	NOUN
gujaf-191	187	29	from	from	ADP
gujaf-191	187	30	the	the	DET
gujaf-191	187	31	field	field	NOUN
gujaf-191	187	32	,	,	PUNCT
gujaf-191	187	33	2023	2023	NUM
gujaf-191	187	34	table	table	NOUN
gujaf-191	187	35	3	3	NUM
gujaf-191	187	36	examined	examine	VERB
gujaf-191	187	37	various	various	ADJ
gujaf-191	187	38	roles	role	NOUN
gujaf-191	187	39	that	that	PRON
gujaf-191	187	40	banks	bank	NOUN
gujaf-191	187	41	have	have	VERB
gujaf-191	187	42	in	in	ADP
gujaf-191	187	43	identifying	identify	VERB
gujaf-191	187	44	cyber	cyber	NOUN
gujaf-191	187	45	-	-	PUNCT
gujaf-191	187	46	fraud	fraud	NOUN
gujaf-191	187	47	.	.	PUNCT
gujaf-191	188	1	the	the	DET
gujaf-191	188	2	introduction	introduction	NOUN
gujaf-191	188	3	of	of	ADP
gujaf-191	188	4	a	a	DET
gujaf-191	188	5	bank	bank	NOUN
gujaf-191	188	6	verification	verification	NOUN
gujaf-191	188	7	number	number	NOUN
gujaf-191	188	8	,	,	PUNCT
gujaf-191	188	9	the	the	DET
gujaf-191	188	10	study	study	NOUN
gujaf-191	188	11	was	be	AUX
gujaf-191	188	12	found	find	VERB
gujaf-191	188	13	,	,	PUNCT
gujaf-191	188	14	prevents	prevent	VERB
gujaf-191	188	15	fraud	fraud	NOUN
gujaf-191	188	16	in	in	ADP
gujaf-191	188	17	the	the	DET
gujaf-191	188	18	tax	tax	NOUN
gujaf-191	188	19	programme	programme	NOUN
gujaf-191	188	20	.	.	PUNCT
gujaf-191	189	1	as	as	ADP
gujaf-191	189	2	a	a	DET
gujaf-191	189	3	result	result	NOUN
gujaf-191	189	4	,	,	PUNCT
gujaf-191	189	5	54.2	54.2	NUM
gujaf-191	189	6	%	%	NOUN
gujaf-191	189	7	of	of	ADP
gujaf-191	189	8	respondents	respondent	NOUN
gujaf-191	189	9	claimed	claim	VERB
gujaf-191	189	10	to	to	PART
gujaf-191	189	11	have	have	AUX
gujaf-191	189	12	stopped	stop	VERB
gujaf-191	189	13	it	it	PRON
gujaf-191	189	14	,	,	PUNCT
gujaf-191	189	15	8.3	8.3	NUM
gujaf-191	189	16	%	%	NOUN
gujaf-191	189	17	expressed	express	VERB
gujaf-191	189	18	uncertainty	uncertainty	NOUN
gujaf-191	189	19	,	,	PUNCT
gujaf-191	189	20	and	and	CCONJ
gujaf-191	189	21	37½%	37½%	NUM
gujaf-191	189	22	not	not	PART
gujaf-191	189	23	agreed	agree	VERB
gujaf-191	189	24	.	.	PUNCT
gujaf-191	190	1	further	further	ADJ
gujaf-191	190	2	investigation	investigation	NOUN
gujaf-191	190	3	into	into	ADP
gujaf-191	190	4	subject	subject	NOUN
gujaf-191	190	5	revealed	reveal	VERB
gujaf-191	190	6	that	that	SCONJ
gujaf-191	190	7	the	the	DET
gujaf-191	190	8	bvn	bvn	NOUN
gujaf-191	190	9	simplified	simplify	VERB
gujaf-191	190	10	the	the	DET
gujaf-191	190	11	process	process	NOUN
gujaf-191	190	12	of	of	ADP
gujaf-191	190	13	identifying	identify	VERB
gujaf-191	190	14	cyber	cyber	ADJ
gujaf-191	190	15	friend	friend	NOUN
gujaf-191	190	16	.	.	PUNCT
gujaf-191	191	1	78.4	78.4	NUM
gujaf-191	191	2	%	%	NOUN
gujaf-191	191	3	of	of	ADP
gujaf-191	191	4	respondents	respondent	NOUN
gujaf-191	191	5	agreed	agree	VERB
gujaf-191	191	6	with	with	ADP
gujaf-191	191	7	the	the	DET
gujaf-191	191	8	claims	claim	NOUN
gujaf-191	191	9	,	,	PUNCT
gujaf-191	191	10	5.8	5.8	NUM
gujaf-191	191	11	%	%	NOUN
gujaf-191	191	12	were	be	AUX
gujaf-191	191	13	unclear	unclear	ADJ
gujaf-191	191	14	,	,	PUNCT
gujaf-191	191	15	&	&	CCONJ
gujaf-191	191	16	15.8	15.8	NUM
gujaf-191	191	17	%	%	NOUN
gujaf-191	191	18	not	not	PART
gujaf-191	191	19	agreed	agree	VERB
gujaf-191	191	20	.	.	PUNCT
gujaf-191	192	1	usage	usage	NOUN
gujaf-191	192	2	of	of	ADP
gujaf-191	192	3	the	the	DET
gujaf-191	192	4	bvn	bvn	NOUN
gujaf-191	192	5	,	,	PUNCT
gujaf-191	192	6	according	accord	VERB
gujaf-191	192	7	to	to	ADP
gujaf-191	192	8	the	the	DET
gujaf-191	192	9	article	article	NOUN
gujaf-191	192	10	,	,	PUNCT
gujaf-191	192	11	has	have	AUX
gujaf-191	192	12	made	make	VERB
gujaf-191	192	13	it	it	PRON
gujaf-191	192	14	straightforward	straightforward	ADJ
gujaf-191	192	15	to	to	PART
gujaf-191	192	16	identify	identify	VERB
gujaf-191	192	17	cyber	cyber	NOUN
gujaf-191	192	18	-	-	PUNCT
gujaf-191	192	19	fraud	fraud	NOUN
gujaf-191	192	20	.	.	PUNCT
gujaf-191	193	1	furthermore	furthermore	ADV
gujaf-191	193	2	,	,	PUNCT
gujaf-191	193	3	the	the	DET
gujaf-191	193	4	study	study	NOUN
gujaf-191	193	5	was	be	AUX
gujaf-191	193	6	found	find	VERB
gujaf-191	193	7	that	that	SCONJ
gujaf-191	193	8	19.2	19.2	NUM
gujaf-191	193	9	%	%	NOUN
gujaf-191	193	10	of	of	ADP
gujaf-191	193	11	respondents	respondent	NOUN
gujaf-191	193	12	still	still	ADV
gujaf-191	193	13	disagreed	disagree	VERB
gujaf-191	193	14	with	with	ADP
gujaf-191	193	15	the	the	DET
gujaf-191	193	16	claim	claim	NOUN
gujaf-191	193	17	that	that	SCONJ
gujaf-191	193	18	nigeria	nigeria	PROPN
gujaf-191	193	19	's	's	PART
gujaf-191	193	20	single	single	ADJ
gujaf-191	193	21	treasury	treasury	PROPN
gujaf-191	193	22	account	account	NOUN
gujaf-191	193	23	structure	structure	NOUN
gujaf-191	193	24	forbids	forbid	VERB
gujaf-191	193	25	unintentional	unintentional	ADJ
gujaf-191	193	26	cyber	cyber	NOUN
gujaf-191	193	27	-	-	PUNCT
gujaf-191	193	28	fraud	fraud	NOUN
gujaf-191	193	29	of	of	ADP
gujaf-191	193	30	public	public	ADJ
gujaf-191	193	31	funds	fund	NOUN
gujaf-191	193	32	,	,	PUNCT
gujaf-191	193	33	while	while	SCONJ
gujaf-191	193	34	26.7	26.7	NUM
gujaf-191	193	35	%	%	NOUN
gujaf-191	193	36	of	of	ADP
gujaf-191	193	37	respondents	respondent	NOUN
gujaf-191	193	38	were	be	AUX
gujaf-191	193	39	confused	confused	ADJ
gujaf-191	193	40	about	about	ADP
gujaf-191	193	41	it	it	PRON
gujaf-191	193	42	.	.	PUNCT
gujaf-191	194	1	furthermore	furthermore	ADV
gujaf-191	194	2	,	,	PUNCT
gujaf-191	194	3	77½	77½	NUM
gujaf-191	194	4	percent	percent	NOUN
gujaf-191	194	5	respondents	respondent	NOUN
gujaf-191	194	6	agreed	agree	VERB
gujaf-191	194	7	that	that	SCONJ
gujaf-191	194	8	bvn	bvn	PROPN
gujaf-191	194	9	made	make	VERB
gujaf-191	194	10	it	it	PRON
gujaf-191	194	11	simpler	simple	ADJ
gujaf-191	194	12	to	to	PART
gujaf-191	194	13	use	use	VERB
gujaf-191	194	14	electronic	electronic	ADJ
gujaf-191	194	15	payment	payment	NOUN
gujaf-191	194	16	systems	system	NOUN
gujaf-191	194	17	in	in	ADP
gujaf-191	194	18	nigeria	nigeria	PROPN
gujaf-191	194	19	,	,	PUNCT
gujaf-191	194	20	15	15	NUM
gujaf-191	194	21	percent	percent	NOUN
gujaf-191	194	22	were	be	AUX
gujaf-191	194	23	unclear	unclear	ADJ
gujaf-191	194	24	and	and	CCONJ
gujaf-191	194	25	7	7	NUM
gujaf-191	194	26	percent	percent	NOUN
gujaf-191	194	27	disapproved	disapprove	VERB
gujaf-191	194	28	.	.	PUNCT
gujaf-191	195	1	in	in	ADP
gujaf-191	195	2	this	this	DET
gujaf-191	195	3	study	study	NOUN
gujaf-191	195	4	,	,	PUNCT
gujaf-191	195	5	15.0	15.0	NUM
gujaf-191	195	6	%	%	NOUN
gujaf-191	195	7	respondents	respondent	NOUN
gujaf-191	195	8	were	be	AUX
gujaf-191	195	9	doubtful	doubtful	ADJ
gujaf-191	195	10	and	and	CCONJ
gujaf-191	195	11	19.1	19.1	NUM
gujaf-191	195	12	%	%	NOUN
gujaf-191	195	13	disagreed	disagree	VERB
gujaf-191	195	14	the	the	DET
gujaf-191	195	15	statement	statement	NOUN
gujaf-191	195	16	which	which	PRON
gujaf-191	195	17	says	say	VERB
gujaf-191	195	18	financial	financial	ADJ
gujaf-191	195	19	institutions	institution	NOUN
gujaf-191	195	20	'	'	PART
gujaf-191	195	21	use	use	NOUN
gujaf-191	195	22	of	of	ADP
gujaf-191	195	23	different	different	ADJ
gujaf-191	195	24	safeguards	safeguard	NOUN
gujaf-191	195	25	had	have	AUX
gujaf-191	195	26	assisted	assist	VERB
gujaf-191	195	27	to	to	PART
gujaf-191	195	28	lessen	lessen	VERB
gujaf-191	195	29	issue	issue	NOUN
gujaf-191	195	30	theft	theft	NOUN
gujaf-191	195	31	identification	identification	NOUN
gujaf-191	195	32	.	.	PUNCT
gujaf-191	196	1	however	however	ADV
gujaf-191	196	2	,	,	PUNCT
gujaf-191	196	3	65.9	65.9	NUM
gujaf-191	196	4	%	%	NOUN
gujaf-191	196	5	of	of	ADP
gujaf-191	196	6	respondents	respondent	NOUN
gujaf-191	196	7	agreed	agree	VERB
gujaf-191	196	8	with	with	ADP
gujaf-191	196	9	the	the	DET
gujaf-191	196	10	statement	statement	NOUN
gujaf-191	196	11	.	.	PUNCT
gujaf-191	197	1	82.5	82.5	NUM
gujaf-191	197	2	%	%	NOUN
gujaf-191	197	3	of	of	ADP
gujaf-191	197	4	respondents	respondent	NOUN
gujaf-191	197	5	agreed	agree	VERB
gujaf-191	197	6	,	,	PUNCT
gujaf-191	197	7	10.8	10.8	NUM
gujaf-191	197	8	%	%	NOUN
gujaf-191	197	9	were	be	AUX
gujaf-191	197	10	undecided	undecided	ADJ
gujaf-191	197	11	,	,	PUNCT
gujaf-191	197	12	and	and	CCONJ
gujaf-191	197	13	6.7	6.7	NUM
gujaf-191	197	14	%	%	NOUN
gujaf-191	197	15	opposed	oppose	VERB
gujaf-191	197	16	that	that	SCONJ
gujaf-191	197	17	financial	financial	ADJ
gujaf-191	197	18	firms	firm	NOUN
gujaf-191	197	19	should	should	AUX
gujaf-191	197	20	instruct	instruct	VERB
gujaf-191	197	21	tax	tax	NOUN
gujaf-191	197	22	collectors	collector	NOUN
gujaf-191	197	23	.	.	PUNCT
gujaf-191	198	1	finally	finally	ADV
gujaf-191	198	2	,	,	PUNCT
gujaf-191	198	3	the	the	DET
gujaf-191	198	4	study	study	NOUN
gujaf-191	198	5	was	be	AUX
gujaf-191	198	6	reported	report	VERB
gujaf-191	198	7	that	that	SCONJ
gujaf-191	198	8	52.5	52.5	NUM
gujaf-191	198	9	%	%	NOUN
gujaf-191	198	10	of	of	ADP
gujaf-191	198	11	respondents	respondent	NOUN
gujaf-191	198	12	agreed	agree	VERB
gujaf-191	198	13	,	,	PUNCT
gujaf-191	198	14	40.8	40.8	NUM
gujaf-191	198	15	%	%	NOUN
gujaf-191	198	16	disagreed	disagree	VERB
gujaf-191	198	17	,	,	PUNCT
gujaf-191	198	18	and	and	CCONJ
gujaf-191	198	19	6.7	6.7	NUM
gujaf-191	198	20	%	%	NOUN
gujaf-191	198	21	did	do	AUX
gujaf-191	198	22	not	not	PART
gujaf-191	198	23	accept	accept	VERB
gujaf-191	198	24	the	the	DET
gujaf-191	198	25	assertion	assertion	NOUN
gujaf-191	198	26	that	that	SCONJ
gujaf-191	198	27	most	most	ADJ
gujaf-191	198	28	tax	tax	NOUN
gujaf-191	198	29	reform	reform	NOUN
gujaf-191	198	30	conducted	conduct	VERB
gujaf-191	198	31	recently	recently	ADV
gujaf-191	198	32	has	have	AUX
gujaf-191	198	33	enhanced	enhance	VERB
gujaf-191	198	34	collection	collection	NOUN
gujaf-191	198	35	of	of	ADP
gujaf-191	198	36	tax	tax	NOUN
gujaf-191	198	37	among	among	ADP
gujaf-191	198	38	the	the	DET
gujaf-191	198	39	taxpayers	taxpayer	NOUN
gujaf-191	198	40	.	.	PUNCT
gujaf-191	199	1	the	the	DET
gujaf-191	199	2	typical	typical	ADJ
gujaf-191	199	3	description	description	NOUN
gujaf-191	199	4	revealed	reveal	VERB
gujaf-191	199	5	that	that	SCONJ
gujaf-191	199	6	among	among	ADP
gujaf-191	199	7	the	the	DET
gujaf-191	199	8	varied	varied	ADJ
gujaf-191	199	9	duties	duty	NOUN
gujaf-191	199	10	of	of	ADP
gujaf-191	199	11	financial	financial	ADJ
gujaf-191	199	12	institutions	institution	NOUN
gujaf-191	199	13	in	in	ADP
gujaf-191	199	14	recognizing	recognize	VERB
gujaf-191	199	15	cyber	cyber	NOUN
gujaf-191	199	16	oriented	orient	VERB
gujaf-191	199	17	fraud	fraud	NOUN
gujaf-191	199	18	were	be	AUX
gujaf-191	199	19	the	the	DET
gujaf-191	199	20	development	development	NOUN
gujaf-191	199	21	of	of	ADP
gujaf-191	199	22	the	the	DET
gujaf-191	199	23	single	single	ADJ
gujaf-191	199	24	method	method	NOUN
gujaf-191	199	25	,	,	PUNCT
gujaf-191	199	26	bvn	bvn	PROPN
gujaf-191	199	27	,	,	PUNCT
gujaf-191	199	28	&	&	CCONJ
gujaf-191	199	29	the	the	DET
gujaf-191	199	30	instruction	instruction	NOUN
gujaf-191	199	31	of	of	ADP
gujaf-191	199	32	taxation	taxation	NOUN
gujaf-191	199	33	collectors	collector	NOUN
gujaf-191	199	34	.	.	PUNCT
gujaf-191	200	1	as	as	ADP
gujaf-191	200	2	a	a	DET
gujaf-191	200	3	result	result	NOUN
gujaf-191	200	4	,	,	PUNCT
gujaf-191	200	5	66.4	66.4	NUM
gujaf-191	200	6	percentage	percentage	NOUN
gujaf-191	200	7	of	of	ADP
gujaf-191	200	8	respondents	respondent	NOUN
gujaf-191	200	9	agreed	agree	VERB
gujaf-191	200	10	with	with	ADP
gujaf-191	200	11	claims	claim	NOUN
gujaf-191	200	12	,	,	PUNCT
gujaf-191	200	13	followed	follow	VERB
gujaf-191	200	14	by	by	ADP
gujaf-191	200	15	17.5	17.5	NUM
gujaf-191	200	16	%	%	NOUN
gujaf-191	200	17	who	who	PRON
gujaf-191	200	18	disagreed	disagree	VERB
gujaf-191	200	19	&	&	CCONJ
gujaf-191	200	20	16.1	16.1	NUM
gujaf-191	200	21	%	%	NOUN
gujaf-191	200	22	who	who	PRON
gujaf-191	200	23	disagreed	disagree	VERB
gujaf-191	200	24	entirely	entirely	ADV
gujaf-191	200	25	.	.	PUNCT
gujaf-191	201	1	according	accord	VERB
gujaf-191	201	2	to	to	ADP
gujaf-191	201	3	the	the	DET
gujaf-191	201	4	typical	typical	ADJ
gujaf-191	201	5	description	description	NOUN
gujaf-191	201	6	,	,	PUNCT
gujaf-191	201	7	banks	bank	NOUN
gujaf-191	201	8	played	play	VERB
gujaf-191	201	9	a	a	DET
gujaf-191	201	10	number	number	NOUN
gujaf-191	201	11	of	of	ADP
gujaf-191	201	12	responsibilities	responsibility	NOUN
gujaf-191	201	13	in	in	ADP
gujaf-191	201	14	recognizing	recognize	VERB
gujaf-191	201	15	cyber	cyber	NOUN
gujaf-191	201	16	-	-	PUNCT
gujaf-191	201	17	fraud	fraud	NOUN
gujaf-191	201	18	,	,	PUNCT
gujaf-191	201	19	including	include	VERB
gujaf-191	201	20	developing	develop	VERB
gujaf-191	201	21	the	the	DET
gujaf-191	201	22	stas	sta	NOUN
gujaf-191	201	23	,	,	PUNCT
gujaf-191	201	24	bvn	bvn	NOUN
gujaf-191	201	25	,	,	PUNCT
gujaf-191	201	26	and	and	CCONJ
gujaf-191	201	27	educating	educate	VERB
gujaf-191	201	28	tax	tax	NOUN
gujaf-191	201	29	collectors	collector	NOUN
gujaf-191	201	30	.	.	PUNCT
gujaf-191	202	1	the	the	DET
gujaf-191	202	2	chi-2	chi-2	NUM
gujaf-191	202	3	analysis	analysis	NOUN
gujaf-191	202	4	outcome	outcome	NOUN
gujaf-191	202	5	also	also	ADV
gujaf-191	202	6	indicate	indicate	VERB
gujaf-191	202	7	the	the	DET
gujaf-191	202	8	separate	separate	ADJ
gujaf-191	202	9	work	work	NOUN
gujaf-191	202	10	done	do	VERB
gujaf-191	202	11	by	by	ADP
gujaf-191	202	12	banks	bank	NOUN
gujaf-191	202	13	reduced	reduce	VERB
gujaf-191	202	14	cyber	cyber	NOUN
gujaf-191	202	15	of	of	ADP
gujaf-191	202	16	fraud	fraud	NOUN
gujaf-191	202	17	in	in	ADP
gujaf-191	202	18	the	the	DET
gujaf-191	202	19	nation	nation	NOUN
gujaf-191	202	20	.	.	PUNCT
gujaf-191	203	1	accordingly	accordingly	ADV
gujaf-191	203	2	,	,	PUNCT
gujaf-191	203	3	seemma	seemma	PROPN
gujaf-191	203	4	et	et	PROPN
gujaf-191	203	5	al	al	PROPN
gujaf-191	203	6	.	.	PROPN
gujaf-191	204	1	(	(	PUNCT
gujaf-191	204	2	2017	2017	NUM
gujaf-191	204	3	)	)	PUNCT
gujaf-191	204	4	support	support	NOUN
gujaf-191	204	5	findings	finding	NOUN
gujaf-191	204	6	&	&	CCONJ
gujaf-191	204	7	show	show	PROPN
gujaf-191	204	8	bank	bank	PROPN
gujaf-191	204	9	's	's	PART
gujaf-191	204	10	top	top	ADJ
gujaf-191	204	11	aim	aim	NOUN
gujaf-191	204	12	must	must	AUX
gujaf-191	204	13	be	be	AUX
gujaf-191	204	14	guarantee	guarantee	NOUN
gujaf-191	204	15	of	of	ADP
gujaf-191	204	16	information	information	NOUN
gujaf-191	204	17	against	against	ADP
gujaf-191	204	18	substantial	substantial	ADJ
gujaf-191	204	19	fruad	fruad	ADJ
gujaf-191	204	20	dangers	danger	NOUN
gujaf-191	204	21	.	.	PUNCT
gujaf-191	205	1	previous	previous	ADJ
gujaf-191	205	2	studies	study	NOUN
gujaf-191	205	3	by	by	ADP
gujaf-191	205	4	onwugbenu	onwugbenu	PROPN
gujaf-191	205	5	et	et	PROPN
gujaf-191	205	6	al	al	PROPN
gujaf-191	205	7	.	.	PROPN
gujaf-191	205	8	(	(	PUNCT
gujaf-191	205	9	2022	2022	NUM
gujaf-191	205	10	)	)	PUNCT
gujaf-191	205	11	,	,	PUNCT
gujaf-191	205	12	garba	garba	PROPN
gujaf-191	205	13	et	et	PROPN
gujaf-191	205	14	al	al	PROPN
gujaf-191	205	15	.	.	PROPN
gujaf-191	205	16	(	(	PUNCT
gujaf-191	205	17	2022	2022	NUM
gujaf-191	205	18	)	)	PUNCT
gujaf-191	205	19	,	,	PUNCT
gujaf-191	205	20	and	and	CCONJ
gujaf-191	205	21	mphatheni	mphatheni	NOUN
gujaf-191	205	22	and	and	CCONJ
gujaf-191	205	23	maluleke	maluleke	PROPN
gujaf-191	205	24	(	(	PUNCT
gujaf-191	205	25	2022	2022	NUM
gujaf-191	205	26	)	)	PUNCT
gujaf-191	205	27	indicated	indicate	VERB
gujaf-191	205	28	improved	improve	VERB
gujaf-191	205	29	public	public	ADJ
gujaf-191	205	30	knowledge	knowledge	NOUN
gujaf-191	205	31	&	&	CCONJ
gujaf-191	205	32	continuous	continuous	ADJ
gujaf-191	205	33	enforcement	enforcement	NOUN
gujaf-191	205	34	of	of	ADP
gujaf-191	205	35	contemporary	contemporary	ADJ
gujaf-191	205	36	policies	policy	NOUN
gujaf-191	205	37	by	by	ADP
gujaf-191	205	38	the	the	DET
gujaf-191	205	39	highest	high	ADJ
gujaf-191	205	40	institution	institution	NOUN
gujaf-191	205	41	with	with	ADP
gujaf-191	205	42	the	the	DET
gujaf-191	205	43	aim	aim	NOUN
gujaf-191	205	44	of	of	ADP
gujaf-191	205	45	preventing	prevent	VERB
gujaf-191	205	46	and	and	CCONJ
gujaf-191	205	47	detecting	detect	VERB
gujaf-191	205	48	cyber	cyber	NOUN
gujaf-191	205	49	-	-	PUNCT
gujaf-191	205	50	fraud	fraud	NOUN
gujaf-191	205	51	in	in	ADP
gujaf-191	205	52	the	the	DET
gujaf-191	205	53	country	country	NOUN
gujaf-191	205	54	.	.	PUNCT
gujaf-191	206	1	research	research	NOUN
gujaf-191	206	2	question	question	NOUN
gujaf-191	206	3	3	3	NUM
gujaf-191	206	4	:	:	PUNCT
gujaf-191	206	5	are	be	AUX
gujaf-191	206	6	there	there	PRON
gujaf-191	206	7	policies	policy	NOUN
gujaf-191	206	8	to	to	PART
gujaf-191	206	9	prevent	prevent	VERB
gujaf-191	206	10	evasion	evasion	NOUN
gujaf-191	206	11	of	of	ADP
gujaf-191	206	12	tax	tax	NOUN
gujaf-191	206	13	&	&	CCONJ
gujaf-191	206	14	laundering	laundering	NOUN
gujaf-191	206	15	of	of	ADP
gujaf-191	206	16	money	money	NOUN
gujaf-191	206	17	based	base	VERB
gujaf-191	206	18	on	on	ADP
gujaf-191	206	19	trade	trade	NOUN
gujaf-191	206	20	in	in	ADP
gujaf-191	206	21	the	the	DET
gujaf-191	206	22	era	era	NOUN
gujaf-191	206	23	of	of	ADP
gujaf-191	206	24	cyber	cyber	ADJ
gujaf-191	206	25	security	security	NOUN
gujaf-191	206	26	?	?	PUNCT
gujaf-191	206	27	table	table	NOUN
gujaf-191	206	28	4	4	NUM
gujaf-191	206	29	:	:	PUNCT
gujaf-191	206	30	summary	summary	NOUN
gujaf-191	206	31	of	of	ADP
gujaf-191	206	32	the	the	DET
gujaf-191	206	33	frequency	frequency	NOUN
gujaf-191	206	34	and	and	CCONJ
gujaf-191	206	35	percentages	percentage	NOUN
gujaf-191	206	36	relating	relate	VERB
gujaf-191	206	37	the	the	DET
gujaf-191	206	38	trade	trade	NOUN
gujaf-191	206	39	-	-	PUNCT
gujaf-191	206	40	oriented	orient	VERB
gujaf-191	206	41	laundering	laundering	NOUN
gujaf-191	206	42	of	of	ADP
gujaf-191	206	43	money	money	NOUN
gujaf-191	206	44	and	and	CCONJ
gujaf-191	206	45	evasion	evasion	NOUN
gujaf-191	206	46	of	of	ADP
gujaf-191	206	47	tax	tax	NOUN
gujaf-191	206	48	controls	control	NOUN
gujaf-191	206	49	in	in	ADP
gujaf-191	206	50	era	era	NOUN
gujaf-191	206	51	of	of	ADP
gujaf-191	206	52	electronic	electronic	ADJ
gujaf-191	206	53	security	security	NOUN
gujaf-191	206	54	items	item	NOUN
gujaf-191	206	55	sa	sa	VERB
gujaf-191	207	1	a	a	DET
gujaf-191	207	2	u	u	NOUN
gujaf-191	207	3	d	d	X
gujaf-191	207	4	sd	sd	NOUN
gujaf-191	207	5	aggregate	aggregate	ADJ
gujaf-191	207	6	money	money	NOUN
gujaf-191	207	7	laundering	laundering	NOUN
gujaf-191	207	8	and	and	CCONJ
gujaf-191	207	9	tax	tax	NOUN
gujaf-191	207	10	evasion	evasion	NOUN
gujaf-191	207	11	are	be	AUX
gujaf-191	207	12	decreased	decrease	VERB
gujaf-191	207	13	when	when	SCONJ
gujaf-191	207	14	f	f	PROPN
gujaf-191	207	15	35	35	NUM
gujaf-191	207	16	50	50	NUM
gujaf-191	207	17	18	18	NUM
gujaf-191	207	18	17	17	NUM
gujaf-191	207	19	120	120	NUM
gujaf-191	207	20	%	%	NOUN
gujaf-191	207	21	29.2	29.2	NUM
gujaf-191	207	22	41.7	41.7	NUM
gujaf-191	207	23	15	15	NUM
gujaf-191	207	24	14.2	14.2	NUM
gujaf-191	207	25	100	100	NUM
gujaf-191	207	26	citizens	citizen	NOUN
gujaf-191	207	27	have	have	VERB
gujaf-191	207	28	total	total	ADJ
gujaf-191	207	29	access	access	NOUN
gujaf-191	207	30	to	to	ADP
gujaf-191	207	31	education	education	NOUN
gujaf-191	207	32	and	and	CCONJ
gujaf-191	207	33	information	information	NOUN
gujaf-191	207	34	using	use	VERB
gujaf-191	207	35	media	medium	NOUN
gujaf-191	207	36	.	.	PUNCT
gujaf-191	208	1	high	high	ADJ
gujaf-191	208	2	rates	rate	NOUN
gujaf-191	208	3	of	of	ADP
gujaf-191	208	4	tax	tax	NOUN
gujaf-191	208	5	evasion	evasion	NOUN
gujaf-191	208	6	and	and	CCONJ
gujaf-191	208	7	money	money	NOUN
gujaf-191	208	8	laundering	laundering	NOUN
gujaf-191	208	9	are	be	AUX
gujaf-191	208	10	prevented	prevent	VERB
gujaf-191	208	11	by	by	ADP
gujaf-191	208	12	legal	legal	ADJ
gujaf-191	208	13	action	action	NOUN
gujaf-191	208	14	against	against	ADP
gujaf-191	208	15	those	those	PRON
gujaf-191	208	16	responsible	responsible	ADJ
gujaf-191	208	17	.	.	PUNCT
gujaf-191	209	1	f	f	NOUN
gujaf-191	209	2	49	49	NUM
gujaf-191	209	3	62	62	NUM
gujaf-191	209	4	9	9	NUM
gujaf-191	209	5	120	120	NUM
gujaf-191	209	6	%	%	NOUN
gujaf-191	209	7	40.8	40.8	NUM
gujaf-191	209	8	51.7	51.7	NUM
gujaf-191	209	9	7½	7½	NUM
gujaf-191	209	10	100	100	NUM
gujaf-191	209	11	enabling	enable	VERB
gujaf-191	209	12	some	some	DET
gujaf-191	209	13	specific	specific	ADJ
gujaf-191	209	14	institutions	institution	NOUN
gujaf-191	209	15	to	to	PART
gujaf-191	209	16	penalize	penalize	VERB
gujaf-191	209	17	offenders	offender	NOUN
gujaf-191	209	18	and	and	CCONJ
gujaf-191	209	19	stop	stop	VERB
gujaf-191	209	20	electronic	electronic	ADJ
gujaf-191	209	21	security	security	NOUN
gujaf-191	209	22	crime	crime	NOUN
gujaf-191	209	23	f	f	PROPN
gujaf-191	209	24	44	44	NUM
gujaf-191	209	25	49	49	NUM
gujaf-191	209	26	18	18	NUM
gujaf-191	209	27	9	9	NUM
gujaf-191	209	28	120	120	NUM
gujaf-191	209	29	%	%	NOUN
gujaf-191	209	30	36.7	36.7	NUM
gujaf-191	209	31	40.8	40.8	NUM
gujaf-191	209	32	15	15	NUM
gujaf-191	209	33	7½	7½	NUM
gujaf-191	209	34	100	100	NUM
gujaf-191	209	35	when	when	SCONJ
gujaf-191	209	36	it	it	PRON
gujaf-191	209	37	comes	come	VERB
gujaf-191	209	38	to	to	ADP
gujaf-191	209	39	curbing	curb	VERB
gujaf-191	209	40	cybercrime	cybercrime	NOUN
gujaf-191	209	41	,	,	PUNCT
gujaf-191	209	42	the	the	DET
gujaf-191	209	43	vested	vested	ADJ
gujaf-191	209	44	agencies	agency	NOUN
gujaf-191	209	45	that	that	PRON
gujaf-191	209	46	look	look	VERB
gujaf-191	209	47	into	into	ADP
gujaf-191	209	48	financial	financial	ADJ
gujaf-191	209	49	crimes	crime	NOUN
gujaf-191	209	50	do	do	VERB
gujaf-191	209	51	an	an	DET
gujaf-191	209	52	effective	effective	ADJ
gujaf-191	209	53	job	job	NOUN
gujaf-191	209	54	.	.	PUNCT
gujaf-191	210	1	f	f	NOUN
gujaf-191	210	2	23	23	NUM
gujaf-191	211	1	42	42	NUM
gujaf-191	211	2	16	16	NUM
gujaf-191	211	3	19	19	NUM
gujaf-191	211	4	20	20	NUM
gujaf-191	211	5	120	120	NUM
gujaf-191	211	6	%	%	NOUN
gujaf-191	211	7	16.7	16.7	NUM
gujaf-191	211	8	35	35	NUM
gujaf-191	211	9	13.3	13.3	NUM
gujaf-191	211	10	15.8	15.8	NUM
gujaf-191	211	11	16.7	16.7	NUM
gujaf-191	211	12	100	100	NUM
gujaf-191	211	13	accountability	accountability	NOUN
gujaf-191	211	14	in	in	ADP
gujaf-191	211	15	tax	tax	NOUN
gujaf-191	211	16	reform	reform	NOUN
gujaf-191	211	17	has	have	AUX
gujaf-191	211	18	been	be	AUX
gujaf-191	211	19	bolstered	bolster	VERB
gujaf-191	211	20	by	by	ADP
gujaf-191	211	21	the	the	DET
gujaf-191	211	22	authorized	authorized	ADJ
gujaf-191	211	23	authorities	authority	NOUN
gujaf-191	211	24	'	'	PART
gujaf-191	211	25	investigation	investigation	NOUN
gujaf-191	211	26	of	of	ADP
gujaf-191	211	27	financial	financial	ADJ
gujaf-191	211	28	crimes	crime	NOUN
gujaf-191	211	29	committed	commit	VERB
gujaf-191	211	30	by	by	ADP
gujaf-191	211	31	a	a	DET
gujaf-191	211	32	corrupt	corrupt	ADJ
gujaf-191	211	33	person	person	NOUN
gujaf-191	211	34	.	.	PUNCT
gujaf-191	212	1	f	f	PROPN
gujaf-191	212	2	42	42	NUM
gujaf-191	212	3	56	56	NUM
gujaf-191	212	4	13	13	NUM
gujaf-191	212	5	9	9	NUM
gujaf-191	212	6	120	120	NUM
gujaf-191	212	7	%	%	NOUN
gujaf-191	212	8	35	35	NUM
gujaf-191	212	9	46.7	46.7	NUM
gujaf-191	212	10	10	10	NUM
gujaf-191	212	11	7½	7½	NUM
gujaf-191	212	12	100	100	NUM
gujaf-191	212	13	the	the	DET
gujaf-191	212	14	government	government	NOUN
gujaf-191	212	15	gives	give	VERB
gujaf-191	212	16	these	these	DET
gujaf-191	212	17	organizations	organization	NOUN
gujaf-191	212	18	the	the	DET
gujaf-191	212	19	assistance	assistance	NOUN
gujaf-191	212	20	they	they	PRON
gujaf-191	212	21	need	need	VERB
gujaf-191	212	22	to	to	PART
gujaf-191	212	23	combat	combat	VERB
gujaf-191	212	24	cybercrime	cybercrime	NOUN
gujaf-191	212	25	.	.	PUNCT
gujaf-191	213	1	f	f	PROPN
gujaf-191	213	2	9	9	NUM
gujaf-191	213	3	48	48	NUM
gujaf-191	213	4	48	48	NUM
gujaf-191	213	5	15	15	NUM
gujaf-191	213	6	120	120	NUM
gujaf-191	213	7	%	%	NOUN
gujaf-191	213	8	7½	7½	NUM
gujaf-191	213	9	40	40	NUM
gujaf-191	213	10	.	.	PUNCT
gujaf-191	214	1	40	40	NUM
gujaf-191	214	2	.	.	PUNCT
gujaf-191	215	1	12½	12½	NUM
gujaf-191	215	2	100	100	NUM
gujaf-191	215	3	with	with	ADP
gujaf-191	215	4	these	these	DET
gujaf-191	215	5	organizations	organization	NOUN
gujaf-191	215	6	in	in	ADP
gujaf-191	215	7	place	place	NOUN
gujaf-191	215	8	,	,	PUNCT
gujaf-191	215	9	cybercrime	cybercrime	NOUN
gujaf-191	215	10	has	have	AUX
gujaf-191	215	11	decreased	decrease	VERB
gujaf-191	215	12	in	in	ADP
gujaf-191	215	13	nigeria	nigeria	PROPN
gujaf-191	215	14	.	.	PUNCT
gujaf-191	216	1	f	f	PROPN
gujaf-191	216	2	30	30	NUM
gujaf-191	216	3	29	29	NUM
gujaf-191	217	1	40	40	NUM
gujaf-191	217	2	21	21	NUM
gujaf-191	217	3	120	120	NUM
gujaf-191	217	4	%	%	NOUN
gujaf-191	217	5	25	25	NUM
gujaf-191	217	6	24.2	24.2	NUM
gujaf-191	217	7	33.3	33.3	NUM
gujaf-191	217	8	17½	17½	NUM
gujaf-191	217	9	100	100	NUM
gujaf-191	217	10	average	average	ADJ
gujaf-191	217	11	f	f	PROPN
gujaf-191	217	12	29	29	NUM
gujaf-191	217	13	48	48	NUM
gujaf-191	217	14	21	21	NUM
gujaf-191	217	15	14	14	NUM
gujaf-191	217	16	8	8	NUM
gujaf-191	217	17	120	120	NUM
gujaf-191	217	18	%	%	NOUN
gujaf-191	217	19	23.7	23.7	NUM
gujaf-191	217	20	40.2	40.2	NUM
gujaf-191	217	21	16.9	16.9	NUM
gujaf-191	217	22	12.4	12.4	NUM
gujaf-191	217	23	6.8	6.8	NUM
gujaf-191	217	24	100	100	NUM
gujaf-191	217	25	source	source	NOUN
gujaf-191	217	26	:	:	PUNCT
gujaf-191	217	27	survey	survey	NOUN
gujaf-191	217	28	from	from	ADP
gujaf-191	217	29	the	the	DET
gujaf-191	217	30	field	field	NOUN
gujaf-191	217	31	,	,	PUNCT
gujaf-191	217	32	(	(	PUNCT
gujaf-191	217	33	2023	2023	NUM
gujaf-191	217	34	)	)	PUNCT
gujaf-191	217	35	table	table	NOUN
gujaf-191	217	36	4	4	NUM
gujaf-191	217	37	demonstrates	demonstrate	VERB
gujaf-191	217	38	relationship	relationship	NOUN
gujaf-191	217	39	among	among	ADP
gujaf-191	217	40	measures	measure	NOUN
gujaf-191	217	41	taken	take	VERB
gujaf-191	217	42	in	in	ADP
gujaf-191	217	43	the	the	DET
gujaf-191	217	44	age	age	NOUN
gujaf-191	217	45	of	of	ADP
gujaf-191	217	46	cyber	cyber	ADJ
gujaf-191	217	47	security	security	NOUN
gujaf-191	217	48	to	to	PART
gujaf-191	217	49	prevent	prevent	VERB
gujaf-191	217	50	trade	trade	NOUN
gujaf-191	217	51	-	-	PUNCT
gujaf-191	217	52	based	base	VERB
gujaf-191	217	53	laundering	laundering	NOUN
gujaf-191	217	54	of	of	ADP
gujaf-191	217	55	money	money	NOUN
gujaf-191	217	56	and	and	CCONJ
gujaf-191	217	57	evasion	evasion	NOUN
gujaf-191	217	58	of	of	ADP
gujaf-191	217	59	tax	tax	NOUN
gujaf-191	217	60	.	.	PUNCT
gujaf-191	218	1	most	most	ADJ
gujaf-191	218	2	participants	participant	NOUN
gujaf-191	218	3	(	(	PUNCT
gujaf-191	218	4	70.9	70.9	NUM
gujaf-191	218	5	%	%	NOUN
gujaf-191	218	6	)	)	PUNCT
gujaf-191	218	7	agreed	agree	VERB
gujaf-191	218	8	citizens	citizen	NOUN
gujaf-191	218	9	'	'	PART
gujaf-191	218	10	complete	complete	ADJ
gujaf-191	218	11	accessing	access	VERB
gujaf-191	218	12	education	education	NOUN
gujaf-191	218	13	&	&	CCONJ
gujaf-191	218	14	knowledge	knowledge	NOUN
gujaf-191	218	15	through	through	ADP
gujaf-191	218	16	the	the	DET
gujaf-191	218	17	media	media	NOUN
gujaf-191	218	18	reduces	reduce	VERB
gujaf-191	218	19	money	money	NOUN
gujaf-191	218	20	laundering	laundering	NOUN
gujaf-191	218	21	&	&	CCONJ
gujaf-191	218	22	tax	tax	NOUN
gujaf-191	218	23	evasion	evasion	NOUN
gujaf-191	218	24	;	;	PUNCT
gujaf-191	218	25	15.0	15.0	NUM
gujaf-191	218	26	%	%	NOUN
gujaf-191	218	27	were	be	AUX
gujaf-191	218	28	undecided	undecided	ADJ
gujaf-191	218	29	;	;	PUNCT
gujaf-191	218	30	and	and	CCONJ
gujaf-191	218	31	14.2	14.2	NUM
gujaf-191	218	32	%	%	NOUN
gujaf-191	218	33	disagreed	disagree	VERB
gujaf-191	218	34	.	.	PUNCT
gujaf-191	219	1	the	the	DET
gujaf-191	219	2	assertion	assertion	NOUN
gujaf-191	219	3	that	that	SCONJ
gujaf-191	219	4	criminal	criminal	ADJ
gujaf-191	219	5	judgment	judgment	NOUN
gujaf-191	219	6	of	of	ADP
gujaf-191	219	7	evader	evader	NOUN
gujaf-191	219	8	of	of	ADP
gujaf-191	219	9	tax	tax	NOUN
gujaf-191	219	10	and	and	CCONJ
gujaf-191	219	11	fund	fund	NOUN
gujaf-191	219	12	launderers	launderer	NOUN
gujaf-191	219	13	diminishes	diminish	VERB
gujaf-191	219	14	the	the	DET
gujaf-191	219	15	incidence	incidence	NOUN
gujaf-191	219	16	of	of	ADP
gujaf-191	219	17	these	these	DET
gujaf-191	219	18	crimes	crime	NOUN
gujaf-191	219	19	in	in	ADP
gujaf-191	219	20	society	society	NOUN
gujaf-191	219	21	was	be	AUX
gujaf-191	219	22	supported	support	VERB
gujaf-191	219	23	by	by	ADP
gujaf-191	219	24	92.5	92.5	NUM
gujaf-191	219	25	%	%	NOUN
gujaf-191	219	26	of	of	ADP
gujaf-191	219	27	respondents	respondent	NOUN
gujaf-191	219	28	;	;	PUNCT
gujaf-191	219	29	7.5	7.5	NUM
gujaf-191	219	30	%	%	NOUN
gujaf-191	219	31	disagreed	disagree	VERB
gujaf-191	219	32	.	.	PUNCT
gujaf-191	220	1	research	research	NOUN
gujaf-191	220	2	question	question	NOUN
gujaf-191	220	3	3	3	NUM
gujaf-191	220	4	-	-	PUNCT
gujaf-191	220	5	related	relate	VERB
gujaf-191	220	6	findings	finding	NOUN
gujaf-191	220	7	also	also	ADV
gujaf-191	220	8	demonstrated	demonstrate	VERB
gujaf-191	220	9	that	that	SCONJ
gujaf-191	220	10	making	make	VERB
gujaf-191	220	11	it	it	PRON
gujaf-191	220	12	easier	easy	ADJ
gujaf-191	220	13	for	for	SCONJ
gujaf-191	220	14	certain	certain	ADJ
gujaf-191	220	15	institutions	institution	NOUN
gujaf-191	220	16	to	to	PART
gujaf-191	220	17	penalize	penalize	VERB
gujaf-191	220	18	criminals	criminal	NOUN
gujaf-191	220	19	discourages	discourage	VERB
gujaf-191	220	20	fraud	fraud	NOUN
gujaf-191	220	21	.	.	PUNCT
gujaf-191	221	1	as	as	ADP
gujaf-191	221	2	a	a	DET
gujaf-191	221	3	result	result	NOUN
gujaf-191	221	4	,	,	PUNCT
gujaf-191	221	5	77.5	77.5	NUM
gujaf-191	221	6	%	%	NOUN
gujaf-191	221	7	of	of	ADP
gujaf-191	221	8	respondents	respondent	NOUN
gujaf-191	221	9	accepted	accept	VERB
gujaf-191	221	10	,	,	PUNCT
gujaf-191	221	11	15.0	15.0	NUM
gujaf-191	221	12	%	%	NOUN
gujaf-191	221	13	were	be	AUX
gujaf-191	221	14	unsure	unsure	ADJ
gujaf-191	221	15	,	,	PUNCT
gujaf-191	221	16	and	and	CCONJ
gujaf-191	221	17	7.5	7.5	NUM
gujaf-191	221	18	%	%	NOUN
gujaf-191	221	19	disagreed	disagree	VERB
gujaf-191	221	20	with	with	ADP
gujaf-191	221	21	the	the	DET
gujaf-191	221	22	statement	statement	NOUN
gujaf-191	221	23	.	.	PUNCT
gujaf-191	222	1	additionally	additionally	ADV
gujaf-191	222	2	,	,	PUNCT
gujaf-191	222	3	it	it	PRON
gujaf-191	222	4	was	be	AUX
gujaf-191	222	5	found	find	VERB
gujaf-191	222	6	that	that	SCONJ
gujaf-191	222	7	while	while	SCONJ
gujaf-191	222	8	32.5	32.5	NUM
gujaf-191	222	9	%	%	NOUN
gujaf-191	222	10	of	of	ADP
gujaf-191	222	11	respondents	respondent	NOUN
gujaf-191	222	12	disagreed	disagree	VERB
gujaf-191	222	13	with	with	ADP
gujaf-191	222	14	the	the	DET
gujaf-191	222	15	statement	statement	NOUN
gujaf-191	222	16	that	that	PRON
gujaf-191	222	17	empowered	empower	VERB
gujaf-191	222	18	institutions	institution	NOUN
gujaf-191	222	19	who	who	PRON
gujaf-191	222	20	investigate	investigate	VERB
gujaf-191	222	21	financial	financial	ADJ
gujaf-191	222	22	crimes	crime	NOUN
gujaf-191	222	23	do	do	VERB
gujaf-191	222	24	a	a	DET
gujaf-191	222	25	decent	decent	ADJ
gujaf-191	222	26	job	job	NOUN
gujaf-191	222	27	of	of	ADP
gujaf-191	222	28	their	their	PRON
gujaf-191	222	29	jobs	job	NOUN
gujaf-191	222	30	,	,	PUNCT
gujaf-191	222	31	13.3	13.3	NUM
gujaf-191	222	32	%	%	NOUN
gujaf-191	222	33	of	of	ADP
gujaf-191	222	34	respondents	respondent	NOUN
gujaf-191	222	35	were	be	AUX
gujaf-191	222	36	undecided	undecided	ADJ
gujaf-191	222	37	.	.	PUNCT
gujaf-191	223	1	when	when	SCONJ
gujaf-191	223	2	asked	ask	VERB
gujaf-191	223	3	whether	whether	SCONJ
gujaf-191	223	4	tax	tax	NOUN
gujaf-191	223	5	reform	reform	NOUN
gujaf-191	223	6	accountability	accountability	NOUN
gujaf-191	223	7	had	have	AUX
gujaf-191	223	8	increased	increase	VERB
gujaf-191	223	9	because	because	SCONJ
gujaf-191	223	10	of	of	ADP
gujaf-191	223	11	legitimate	legitimate	ADJ
gujaf-191	223	12	authorities	authority	NOUN
gujaf-191	223	13	looking	look	VERB
gujaf-191	223	14	into	into	ADP
gujaf-191	223	15	financial	financial	ADJ
gujaf-191	223	16	crimes	crime	NOUN
gujaf-191	223	17	perpetrated	perpetrate	VERB
gujaf-191	223	18	by	by	ADP
gujaf-191	223	19	corrupt	corrupt	ADJ
gujaf-191	223	20	individuals	individual	NOUN
gujaf-191	223	21	,	,	PUNCT
gujaf-191	223	22	most	most	ADJ
gujaf-191	223	23	respondents	respondent	NOUN
gujaf-191	223	24	(	(	PUNCT
gujaf-191	223	25	81.7	81.7	NUM
gujaf-191	223	26	%	%	NOUN
gujaf-191	223	27	)	)	PUNCT
gujaf-191	223	28	agreed	agree	VERB
gujaf-191	223	29	,	,	PUNCT
gujaf-191	223	30	10.8	10.8	NUM
gujaf-191	223	31	%	%	NOUN
gujaf-191	223	32	were	be	AUX
gujaf-191	223	33	undecided	undecided	ADJ
gujaf-191	223	34	,	,	PUNCT
gujaf-191	223	35	and	and	CCONJ
gujaf-191	223	36	7.5	7.5	NUM
gujaf-191	223	37	%	%	NOUN
gujaf-191	223	38	disagreed	disagree	VERB
gujaf-191	223	39	.	.	PUNCT
gujaf-191	224	1	in	in	ADP
gujaf-191	224	2	addition	addition	NOUN
gujaf-191	224	3	,	,	PUNCT
gujaf-191	224	4	when	when	SCONJ
gujaf-191	224	5	asked	ask	VERB
gujaf-191	224	6	if	if	SCONJ
gujaf-191	224	7	the	the	DET
gujaf-191	224	8	policy	policy	NOUN
gujaf-191	224	9	maker	maker	NOUN
gujaf-191	224	10	provides	provide	VERB
gujaf-191	224	11	organizations	organization	NOUN
gujaf-191	224	12	the	the	DET
gujaf-191	224	13	resources	resource	NOUN
gujaf-191	224	14	,	,	PUNCT
gujaf-191	224	15	they	they	PRON
gujaf-191	224	16	need	need	VERB
gujaf-191	224	17	to	to	PART
gujaf-191	224	18	combat	combat	VERB
gujaf-191	224	19	financial	financial	ADJ
gujaf-191	224	20	crime	crime	NOUN
gujaf-191	224	21	,	,	PUNCT
gujaf-191	224	22	respondents	respondent	NOUN
gujaf-191	224	23	indicated	indicate	VERB
gujaf-191	224	24	47.5	47.5	NUM
gujaf-191	224	25	%	%	NOUN
gujaf-191	224	26	accepted	accept	VERB
gujaf-191	224	27	,	,	PUNCT
gujaf-191	224	28	40.0	40.0	NUM
gujaf-191	224	29	%	%	NOUN
gujaf-191	224	30	were	be	AUX
gujaf-191	224	31	uncertain	uncertain	ADJ
gujaf-191	224	32	,	,	PUNCT
gujaf-191	224	33	&	&	CCONJ
gujaf-191	224	34	12.5	12.5	NUM
gujaf-191	224	35	%	%	NOUN
gujaf-191	224	36	unaccepted	unaccepted	ADJ
gujaf-191	224	37	.	.	PUNCT
gujaf-191	225	1	outcome	outcome	NOUN
gujaf-191	225	2	shows	show	VERB
gujaf-191	225	3	25.0	25.0	NUM
gujaf-191	225	4	%	%	NOUN
gujaf-191	225	5	agreed	agree	VERB
gujaf-191	225	6	with	with	ADP
gujaf-191	225	7	the	the	DET
gujaf-191	225	8	claim	claim	NOUN
gujaf-191	225	9	that	that	SCONJ
gujaf-191	225	10	the	the	DET
gujaf-191	225	11	current	current	NOUN
gujaf-191	225	12	of	of	ADP
gujaf-191	225	13	these	these	DET
gujaf-191	225	14	organizations	organization	NOUN
gujaf-191	225	15	in	in	ADP
gujaf-191	225	16	the	the	DET
gujaf-191	225	17	country	country	NOUN
gujaf-191	225	18	of	of	ADP
gujaf-191	225	19	nigeria	nigeria	PROPN
gujaf-191	225	20	has	have	AUX
gujaf-191	225	21	reduced	reduce	VERB
gujaf-191	225	22	financial	financial	ADJ
gujaf-191	225	23	crime	crime	NOUN
gujaf-191	225	24	,	,	PUNCT
gujaf-191	225	25	24.2	24.2	NUM
gujaf-191	225	26	%	%	NOUN
gujaf-191	225	27	were	be	AUX
gujaf-191	225	28	not	not	PART
gujaf-191	225	29	sure	sure	ADJ
gujaf-191	225	30	,	,	PUNCT
gujaf-191	225	31	and	and	CCONJ
gujaf-191	225	32	50.8	50.8	NUM
gujaf-191	225	33	%	%	NOUN
gujaf-191	225	34	disagreed	disagree	VERB
gujaf-191	225	35	.	.	PUNCT
gujaf-191	226	1	nigeria	nigeria	PROPN
gujaf-191	226	2	,	,	PUNCT
gujaf-191	226	3	a	a	DET
gujaf-191	226	4	larger	large	ADJ
gujaf-191	226	5	percentage	percentage	NOUN
gujaf-191	226	6	of	of	ADP
gujaf-191	226	7	respondents	respondent	NOUN
gujaf-191	226	8	(	(	PUNCT
gujaf-191	226	9	63.9	63.9	NUM
gujaf-191	226	10	%	%	NOUN
gujaf-191	226	11	)	)	PUNCT
gujaf-191	226	12	agreed	agree	VERB
gujaf-191	226	13	policies	policy	NOUN
gujaf-191	226	14	have	have	VERB
gujaf-191	226	15	in	in	ADP
gujaf-191	226	16	place	place	NOUN
gujaf-191	226	17	to	to	PART
gujaf-191	226	18	limit	limit	VERB
gujaf-191	226	19	tradebased	tradebase	VERB
gujaf-191	226	20	laundering	laundering	NOUN
gujaf-191	226	21	of	of	ADP
gujaf-191	226	22	money	money	NOUN
gujaf-191	226	23	and	and	CCONJ
gujaf-191	226	24	evasion	evasion	NOUN
gujaf-191	226	25	of	of	ADP
gujaf-191	226	26	tax	tax	NOUN
gujaf-191	226	27	;	;	PUNCT
gujaf-191	226	28	16.9	16.9	NUM
gujaf-191	226	29	%	%	NOUN
gujaf-191	226	30	disagreed	disagree	VERB
gujaf-191	226	31	;	;	PUNCT
gujaf-191	226	32	and	and	CCONJ
gujaf-191	226	33	20.2	20.2	NUM
gujaf-191	226	34	%	%	NOUN
gujaf-191	226	35	said	say	VERB
gujaf-191	226	36	it	it	PRON
gujaf-191	226	37	does	do	VERB
gujaf-191	226	38	n’t	not	PART
gujaf-191	226	39	.	.	PUNCT
gujaf-191	227	1	which	which	PRON
gujaf-191	227	2	implied	imply	VERB
gujaf-191	227	3	that	that	SCONJ
gujaf-191	227	4	some	some	DET
gujaf-191	227	5	effective	effective	ADJ
gujaf-191	227	6	measures	measure	NOUN
gujaf-191	227	7	are	be	AUX
gujaf-191	227	8	in	in	ADP
gujaf-191	227	9	use	use	NOUN
gujaf-191	227	10	.	.	PUNCT
gujaf-191	228	1	in	in	ADP
gujaf-191	228	2	addition	addition	NOUN
gujaf-191	228	3	,	,	PUNCT
gujaf-191	228	4	it	it	PRON
gujaf-191	228	5	was	be	AUX
gujaf-191	228	6	found	find	VERB
gujaf-191	228	7	that	that	SCONJ
gujaf-191	228	8	most	most	ADJ
gujaf-191	228	9	respondents	respondent	NOUN
gujaf-191	228	10	in	in	ADP
gujaf-191	228	11	nigeria	nigeria	PROPN
gujaf-191	228	12	in	in	ADP
gujaf-191	228	13	the	the	DET
gujaf-191	228	14	era	era	NOUN
gujaf-191	228	15	of	of	ADP
gujaf-191	228	16	cyber	cyber	ADJ
gujaf-191	228	17	security	security	NOUN
gujaf-191	228	18	concurred	concur	VERB
gujaf-191	228	19	that	that	SCONJ
gujaf-191	228	20	measures	measure	NOUN
gujaf-191	228	21	had	have	AUX
gujaf-191	228	22	been	be	AUX
gujaf-191	228	23	taken	take	VERB
gujaf-191	228	24	to	to	PART
gujaf-191	228	25	stop	stop	VERB
gujaf-191	228	26	trade	trade	NOUN
gujaf-191	228	27	-	-	PUNCT
gujaf-191	228	28	based	base	VERB
gujaf-191	228	29	laundering	laundering	NOUN
gujaf-191	228	30	of	of	ADP
gujaf-191	228	31	money	money	NOUN
gujaf-191	228	32	and	and	CCONJ
gujaf-191	228	33	evasion	evasion	NOUN
gujaf-191	228	34	of	of	ADP
gujaf-191	228	35	tax	tax	NOUN
gujaf-191	228	36	.	.	PUNCT
gujaf-191	229	1	the	the	DET
gujaf-191	229	2	chi-2	chi-2	NUM
gujaf-191	229	3	outcome	outcome	NOUN
gujaf-191	229	4	also	also	ADV
gujaf-191	229	5	shows	show	VERB
gujaf-191	229	6	there	there	PRON
gujaf-191	229	7	is	be	VERB
gujaf-191	229	8	strong	strong	ADJ
gujaf-191	229	9	association	association	NOUN
gujaf-191	229	10	among	among	ADP
gujaf-191	229	11	the	the	DET
gujaf-191	229	12	measures	measure	NOUN
gujaf-191	229	13	taken	take	VERB
gujaf-191	229	14	to	to	PART
gujaf-191	229	15	stop	stop	VERB
gujaf-191	229	16	trade	trade	NOUN
gujaf-191	229	17	-	-	PUNCT
gujaf-191	229	18	based	base	VERB
gujaf-191	229	19	laundering	laundering	NOUN
gujaf-191	229	20	of	of	ADP
gujaf-191	229	21	money	money	NOUN
gujaf-191	229	22	and	and	CCONJ
gujaf-191	229	23	evasion	evasion	NOUN
gujaf-191	229	24	of	of	ADP
gujaf-191	229	25	tax	tax	NOUN
gujaf-191	229	26	in	in	ADP
gujaf-191	229	27	the	the	DET
gujaf-191	229	28	age	age	NOUN
gujaf-191	229	29	of	of	ADP
gujaf-191	229	30	internet	internet	NOUN
gujaf-191	229	31	security	security	NOUN
gujaf-191	229	32	.	.	PUNCT
gujaf-191	230	1	however	however	ADV
gujaf-191	230	2	,	,	PUNCT
gujaf-191	230	3	preventing	prevent	VERB
gujaf-191	230	4	cyber	cyber	ADJ
gujaf-191	230	5	security	security	NOUN
gujaf-191	230	6	crime	crime	NOUN
gujaf-191	230	7	requires	require	VERB
gujaf-191	230	8	steps	step	NOUN
gujaf-191	230	9	like	like	ADP
gujaf-191	230	10	information	information	NOUN
gujaf-191	230	11	and	and	CCONJ
gujaf-191	230	12	citizen	citizen	NOUN
gujaf-191	230	13	education	education	NOUN
gujaf-191	230	14	,	,	PUNCT
gujaf-191	230	15	legaln	legaln	ADJ
gujaf-191	230	16	action	action	NOUN
gujaf-191	230	17	against	against	ADP
gujaf-191	230	18	evaders	evader	NOUN
gujaf-191	230	19	of	of	ADP
gujaf-191	230	20	tax	tax	NOUN
gujaf-191	230	21	and	and	CCONJ
gujaf-191	230	22	fund	fund	NOUN
gujaf-191	230	23	launderers	launderer	NOUN
gujaf-191	230	24	,	,	PUNCT
gujaf-191	230	25	and	and	CCONJ
gujaf-191	230	26	empowerment	empowerment	NOUN
gujaf-191	230	27	to	to	PART
gujaf-191	230	28	punish	punish	VERB
gujaf-191	230	29	offenders	offender	NOUN
gujaf-191	230	30	&	&	CCONJ
gujaf-191	230	31	investigate	investigate	VERB
gujaf-191	230	32	internet	internet	NOUN
gujaf-191	230	33	crimes	crime	NOUN
gujaf-191	230	34	.	.	PUNCT
gujaf-191	231	1	studies	study	NOUN
gujaf-191	231	2	like	like	ADP
gujaf-191	231	3	those	those	PRON
gujaf-191	231	4	by	by	ADP
gujaf-191	231	5	ayodele	ayodele	PROPN
gujaf-191	231	6	,	,	PUNCT
gujaf-191	231	7	et	et	PROPN
gujaf-191	231	8	al	al	PROPN
gujaf-191	231	9	.	.	PROPN
gujaf-191	231	10	(	(	PUNCT
gujaf-191	231	11	2021	2021	NUM
gujaf-191	231	12	)	)	PUNCT
gujaf-191	231	13	,	,	PUNCT
gujaf-191	231	14	onyema	onyema	NOUN
gujaf-191	231	15	,	,	PUNCT
gujaf-191	231	16	et	et	PROPN
gujaf-191	231	17	al	al	PROPN
gujaf-191	231	18	.	.	PROPN
gujaf-191	231	19	(	(	PUNCT
gujaf-191	231	20	2021	2021	NUM
gujaf-191	231	21	)	)	PUNCT
gujaf-191	231	22	,	,	PUNCT
gujaf-191	231	23	and	and	CCONJ
gujaf-191	231	24	nathalie	nathalie	PROPN
gujaf-191	231	25	(	(	PUNCT
gujaf-191	231	26	2022	2022	NUM
gujaf-191	231	27	)	)	PUNCT
gujaf-191	231	28	have	have	AUX
gujaf-191	231	29	demonstrated	demonstrate	VERB
gujaf-191	231	30	that	that	SCONJ
gujaf-191	231	31	managing	manage	VERB
gujaf-191	231	32	these	these	DET
gujaf-191	231	33	activities	activity	NOUN
gujaf-191	231	34	in	in	ADP
gujaf-191	231	35	the	the	DET
gujaf-191	231	36	country	country	NOUN
gujaf-191	231	37	could	could	AUX
gujaf-191	231	38	be	be	AUX
gujaf-191	231	39	by	by	ADP
gujaf-191	231	40	punishing	punish	VERB
gujaf-191	231	41	those	those	PRON
gujaf-191	231	42	found	find	VERB
gujaf-191	231	43	guilty	guilty	ADJ
gujaf-191	231	44	of	of	ADP
gujaf-191	231	45	fund	fund	NOUN
gujaf-191	231	46	laundering	laundering	NOUN
gujaf-191	231	47	and	and	CCONJ
gujaf-191	231	48	evasion	evasion	NOUN
gujaf-191	231	49	of	of	ADP
gujaf-191	231	50	tax	tax	NOUN
gujaf-191	231	51	as	as	ADV
gujaf-191	231	52	well	well	ADV
gujaf-191	231	53	as	as	ADP
gujaf-191	231	54	enlighting	enlighte	VERB
gujaf-191	231	55	and	and	CCONJ
gujaf-191	231	56	informing	inform	VERB
gujaf-191	231	57	the	the	DET
gujaf-191	231	58	people	people	NOUN
gujaf-191	231	59	.	.	PUNCT
gujaf-191	232	1	logit	logit	PROPN
gujaf-191	232	2	regression	regression	NOUN
gujaf-191	232	3	table	table	NOUN
gujaf-191	232	4	5	5	NUM
gujaf-191	232	5	:	:	PUNCT
gujaf-191	232	6	regression	regression	NOUN
gujaf-191	232	7	model	model	NOUN
gujaf-191	232	8	of	of	ADP
gujaf-191	232	9	logit	logit	PROPN
gujaf-191	232	10	(	(	PUNCT
gujaf-191	232	11	dependent	dependent	ADJ
gujaf-191	232	12	variable	variable	NOUN
gujaf-191	232	13	:	:	PUNCT
gujaf-191	232	14	advancement	advancement	NOUN
gujaf-191	232	15	of	of	ADP
gujaf-191	232	16	economic	economic	ADJ
gujaf-191	232	17	)	)	PUNCT
gujaf-191	232	18	variable	variable	ADJ
gujaf-191	232	19	coefficient	coefficient	NOUN
gujaf-191	232	20	std	std	PROPN
gujaf-191	232	21	.	.	PUNCT
gujaf-191	232	22	error	error	NOUN
gujaf-191	232	23	zstatistic	zstatistic	NOUN
gujaf-191	232	24	prob	prob	NOUN
gujaf-191	232	25	.	.	PUNCT
gujaf-191	233	1	taxc	taxc	PROPN
gujaf-191	233	2	2.565365	2.565365	NUM
gujaf-191	233	3	.533781	.533781	PUNCT
gujaf-191	234	1	4.806021	4.806021	NUM
gujaf-191	234	2	.0000	.0000	NOUN
gujaf-191	234	3	nor	nor	CCONJ
gujaf-191	234	4	-.119708	-.119708	PUNCT
gujaf-191	235	1	.599484	.599484	NOUN
gujaf-191	235	2	99684	99684	NUM
gujaf-191	235	3	.8417	.8417	PRON
gujaf-191	235	4	taxev	taxev	NOUN
gujaf-191	235	5	-.225060	-.225060	PUNCT
gujaf-191	236	1	.085832	.085832	PROPN
gujaf-191	236	2	-2.971689	-2.971689	PROPN
gujaf-191	236	3	.0009	.0009	PROPN
gujaf-191	236	4	mola	mola	PROPN
gujaf-191	236	5	-3.229998	-3.229998	PROPN
gujaf-191	237	1	1.136998	1.136998	NUM
gujaf-191	237	2	-2.840813	-2.840813	NOUN
gujaf-191	237	3	.0045	.0045	NOUN
gujaf-191	237	4	constant	constant	ADJ
gujaf-191	237	5	2.222462	2.222462	NUM
gujaf-191	237	6	1.298863	1.298863	NUM
gujaf-191	237	7	1.711083	1.711083	NUM
gujaf-191	237	8	.0871	.0871	NOUN
gujaf-191	237	9	source	source	NOUN
gujaf-191	237	10	:	:	PUNCT
gujaf-191	237	11	compilation	compilation	NOUN
gujaf-191	237	12	from	from	ADP
gujaf-191	237	13	the	the	DET
gujaf-191	237	14	researcher	researcher	NOUN
gujaf-191	237	15	(	(	PUNCT
gujaf-191	237	16	2023	2023	NUM
gujaf-191	237	17	)	)	PUNCT
gujaf-191	237	18	table	table	NOUN
gujaf-191	237	19	5	5	NUM
gujaf-191	237	20	presents	present	VERB
gujaf-191	237	21	the	the	DET
gujaf-191	237	22	logit	logit	PROPN
gujaf-191	237	23	regression	regression	PROPN
gujaf-191	237	24	outcome	outcome	NOUN
gujaf-191	237	25	.	.	PUNCT
gujaf-191	238	1	the	the	DET
gujaf-191	238	2	outcome	outcome	NOUN
gujaf-191	238	3	indicate	indicate	VERB
gujaf-191	238	4	that	that	SCONJ
gujaf-191	238	5	collection	collection	NOUN
gujaf-191	238	6	of	of	ADP
gujaf-191	238	7	tax	tax	NOUN
gujaf-191	238	8	were	be	AUX
gujaf-191	238	9	significant	significant	ADJ
gujaf-191	238	10	and	and	CCONJ
gujaf-191	238	11	positively	positively	ADV
gujaf-191	238	12	linked	link	VERB
gujaf-191	238	13	with	with	ADP
gujaf-191	238	14	economy	economy	NOUN
gujaf-191	238	15	growth	growth	NOUN
gujaf-191	238	16	at	at	ADP
gujaf-191	238	17	a	a	DET
gujaf-191	238	18	5	5	NUM
gujaf-191	238	19	%	%	NOUN
gujaf-191	238	20	grade	grade	NOUN
gujaf-191	238	21	of	of	ADP
gujaf-191	238	22	significance	significance	NOUN
gujaf-191	238	23	(	(	PUNCT
gujaf-191	238	24	ecoa	ecoa	NOUN
gujaf-191	238	25	)	)	PUNCT
gujaf-191	238	26	.	.	PUNCT
gujaf-191	239	1	this	this	PRON
gujaf-191	239	2	indicates	indicate	VERB
gujaf-191	239	3	is	be	AUX
gujaf-191	239	4	a	a	DET
gujaf-191	239	5	good	good	ADJ
gujaf-191	239	6	likelihood	likelihood	NOUN
gujaf-191	239	7	that	that	SCONJ
gujaf-191	239	8	a	a	DET
gujaf-191	239	9	change	change	NOUN
gujaf-191	239	10	in	in	ADP
gujaf-191	239	11	way	way	NOUN
gujaf-191	239	12	that	that	PRON
gujaf-191	239	13	consumption	consumption	NOUN
gujaf-191	239	14	tax	tax	NOUN
gujaf-191	239	15	,	,	PUNCT
gujaf-191	239	16	corporate	corporate	ADJ
gujaf-191	239	17	income	income	NOUN
gujaf-191	239	18	tax	tax	NOUN
gujaf-191	239	19	,	,	PUNCT
gujaf-191	239	20	and	and	CCONJ
gujaf-191	239	21	many	many	ADJ
gujaf-191	239	22	taxes	taxis	NOUN
gujaf-191	239	23	imposed	impose	VERB
gujaf-191	239	24	by	by	ADP
gujaf-191	239	25	the	the	DET
gujaf-191	239	26	government	government	NOUN
gujaf-191	239	27	on	on	ADP
gujaf-191	239	28	persons	person	NOUN
gujaf-191	239	29	who	who	PRON
gujaf-191	239	30	qualify	qualify	VERB
gujaf-191	239	31	will	will	AUX
gujaf-191	239	32	be	be	AUX
gujaf-191	239	33	collected	collect	VERB
gujaf-191	239	34	would	would	AUX
gujaf-191	239	35	result	result	VERB
gujaf-191	239	36	in	in	ADP
gujaf-191	239	37	an	an	DET
gujaf-191	239	38	increase	increase	NOUN
gujaf-191	239	39	in	in	ADP
gujaf-191	239	40	government	government	NOUN
gujaf-191	239	41	revenue	revenue	NOUN
gujaf-191	239	42	.	.	PUNCT
gujaf-191	240	1	99.9	99.9	NUM
gujaf-191	240	2	%	%	NOUN
gujaf-191	240	3	of	of	ADP
gujaf-191	240	4	the	the	DET
gujaf-191	240	5	time	time	NOUN
gujaf-191	240	6	,	,	PUNCT
gujaf-191	240	7	government	government	NOUN
gujaf-191	240	8	spending	spending	NOUN
gujaf-191	240	9	directly	directly	ADV
gujaf-191	240	10	encourages	encourage	VERB
gujaf-191	240	11	economic	economic	ADJ
gujaf-191	240	12	growth	growth	NOUN
gujaf-191	240	13	by	by	ADP
gujaf-191	240	14	providing	provide	VERB
gujaf-191	240	15	many	many	ADJ
gujaf-191	240	16	services	service	NOUN
gujaf-191	240	17	.	.	PUNCT
gujaf-191	241	1	amount	amount	NOUN
gujaf-191	241	2	of	of	ADP
gujaf-191	241	3	registered	register	VERB
gujaf-191	241	4	firms	firm	NOUN
gujaf-191	241	5	had	have	VERB
gujaf-191	241	6	a	a	DET
gujaf-191	241	7	logit	logit	NOUN
gujaf-191	241	8	regression	regression	NOUN
gujaf-191	241	9	coefficient	coefficient	NOUN
gujaf-191	241	10	of	of	ADP
gujaf-191	241	11	11.9	11.9	NUM
gujaf-191	241	12	%	%	NOUN
gujaf-191	241	13	,	,	PUNCT
gujaf-191	241	14	stated	state	VERB
gujaf-191	241	15	that	that	SCONJ
gujaf-191	241	16	non	non	ADJ
gujaf-191	241	17	-	-	ADJ
gujaf-191	241	18	statistically	statistically	ADV
gujaf-191	241	19	significant	significant	ADJ
gujaf-191	241	20	at	at	ADP
gujaf-191	241	21	5percentage	5percentage	NUM
gujaf-191	241	22	.	.	PUNCT
gujaf-191	241	23	conclusion	conclusion	NOUN
gujaf-191	241	24	implies	imply	VERB
gujaf-191	241	25	says	say	VERB
gujaf-191	241	26	the	the	DET
gujaf-191	241	27	contribution	contribution	NOUN
gujaf-191	241	28	of	of	ADP
gujaf-191	241	29	registered	register	VERB
gujaf-191	241	30	enterprises	enterprise	NOUN
gujaf-191	241	31	to	to	ADP
gujaf-191	241	32	tax	tax	NOUN
gujaf-191	241	33	receipts	receipt	NOUN
gujaf-191	241	34	in	in	ADP
gujaf-191	241	35	the	the	DET
gujaf-191	241	36	study	study	NOUN
gujaf-191	241	37	area	area	NOUN
gujaf-191	241	38	was	be	AUX
gujaf-191	241	39	too	too	ADV
gujaf-191	241	40	small	small	ADJ
gujaf-191	241	41	to	to	PART
gujaf-191	241	42	support	support	VERB
gujaf-191	241	43	economic	economic	ADJ
gujaf-191	241	44	growth	growth	NOUN
gujaf-191	241	45	(	(	PUNCT
gujaf-191	241	46	ecoa	ecoa	NOUN
gujaf-191	241	47	)	)	PUNCT
gujaf-191	241	48	.	.	PUNCT
gujaf-191	242	1	non	non	ADJ
gujaf-191	242	2	-	-	ADJ
gujaf-191	242	3	significant	significant	ADJ
gujaf-191	242	4	and	and	CCONJ
gujaf-191	242	5	minus	minus	ADP
gujaf-191	242	6	number	number	NOUN
gujaf-191	242	7	of	of	ADP
gujaf-191	242	8	registered	register	VERB
gujaf-191	242	9	firms	firm	NOUN
gujaf-191	242	10	co	co	ADJ
gujaf-191	242	11	-	-	ADJ
gujaf-191	242	12	efficient	efficient	ADJ
gujaf-191	242	13	may	may	AUX
gujaf-191	242	14	be	be	AUX
gujaf-191	242	15	caused	cause	VERB
gujaf-191	242	16	by	by	ADP
gujaf-191	242	17	two	two	NUM
gujaf-191	242	18	factors	factor	NOUN
gujaf-191	242	19	.	.	PUNCT
gujaf-191	243	1	first	first	ADV
gujaf-191	243	2	,	,	PUNCT
gujaf-191	243	3	tax	tax	NOUN
gujaf-191	243	4	receipts	receipt	NOUN
gujaf-191	243	5	enterprises	enterprise	NOUN
gujaf-191	243	6	are	be	AUX
gujaf-191	243	7	inadequate	inadequate	ADJ
gujaf-191	243	8	to	to	PART
gujaf-191	243	9	have	have	VERB
gujaf-191	243	10	an	an	DET
gujaf-191	243	11	hit	hit	NOUN
gujaf-191	243	12	on	on	ADP
gujaf-191	243	13	the	the	DET
gujaf-191	243	14	country	country	NOUN
gujaf-191	243	15	development	development	NOUN
gujaf-191	243	16	of	of	ADP
gujaf-191	243	17	nigeria	nigeria	PROPN
gujaf-191	243	18	because	because	SCONJ
gujaf-191	243	19	it	it	PRON
gujaf-191	243	20	is	be	AUX
gujaf-191	243	21	a	a	DET
gujaf-191	243	22	growing	grow	VERB
gujaf-191	243	23	country	country	NOUN
gujaf-191	243	24	with	with	ADP
gujaf-191	243	25	a	a	DET
gujaf-191	243	26	good	good	ADJ
gujaf-191	243	27	economy	economy	NOUN
gujaf-191	243	28	made	make	VERB
gujaf-191	243	29	up	up	ADP
gujaf-191	243	30	of	of	ADP
gujaf-191	243	31	small	small	ADJ
gujaf-191	243	32	businesses	business	NOUN
gujaf-191	243	33	.	.	PUNCT
gujaf-191	244	1	second	second	ADJ
gujaf-191	244	2	,	,	PUNCT
gujaf-191	244	3	the	the	DET
gujaf-191	244	4	bulk	bulk	NOUN
gujaf-191	244	5	of	of	ADP
gujaf-191	244	6	these	these	DET
gujaf-191	244	7	tiny	tiny	ADJ
gujaf-191	244	8	enterprises	enterprise	NOUN
gujaf-191	244	9	participated	participate	VERB
gujaf-191	244	10	in	in	ADP
gujaf-191	244	11	tax	tax	NOUN
gujaf-191	244	12	evasion	evasion	NOUN
gujaf-191	244	13	and	and	CCONJ
gujaf-191	244	14	avoidance	avoidance	NOUN
gujaf-191	244	15	,	,	PUNCT
gujaf-191	244	16	reducing	reduce	VERB
gujaf-191	244	17	the	the	DET
gujaf-191	244	18	government	government	NOUN
gujaf-191	244	19	's	's	PART
gujaf-191	244	20	revenue	revenue	NOUN
gujaf-191	244	21	from	from	ADP
gujaf-191	244	22	taxes	taxis	NOUN
gujaf-191	244	23	.	.	PUNCT
gujaf-191	245	1	the	the	DET
gujaf-191	245	2	findings	finding	NOUN
gujaf-191	245	3	showed	show	VERB
gujaf-191	245	4	that	that	SCONJ
gujaf-191	245	5	tax	tax	NOUN
gujaf-191	245	6	evasion	evasion	NOUN
gujaf-191	245	7	(	(	PUNCT
gujaf-191	245	8	taxev	taxev	NOUN
gujaf-191	245	9	)	)	PUNCT
gujaf-191	245	10	had	have	VERB
gujaf-191	245	11	a	a	DET
gujaf-191	245	12	negative	negative	ADJ
gujaf-191	245	13	and	and	CCONJ
gujaf-191	245	14	major	major	ADJ
gujaf-191	245	15	influence	influence	NOUN
gujaf-191	245	16	on	on	ADP
gujaf-191	245	17	economic	economic	ADJ
gujaf-191	245	18	growth	growth	NOUN
gujaf-191	245	19	at	at	ADP
gujaf-191	245	20	a	a	DET
gujaf-191	245	21	standard	standard	ADJ
gujaf-191	245	22	level	level	NOUN
gujaf-191	245	23	of	of	ADP
gujaf-191	245	24	5	5	NUM
gujaf-191	245	25	%	%	NOUN
gujaf-191	245	26	.	.	PUNCT
gujaf-191	246	1	(	(	PUNCT
gujaf-191	246	2	ecoa	ecoa	NOUN
gujaf-191	246	3	)	)	PUNCT
gujaf-191	246	4	.	.	PUNCT
gujaf-191	247	1	according	accord	VERB
gujaf-191	247	2	to	to	ADP
gujaf-191	247	3	marginal	marginal	ADJ
gujaf-191	247	4	impact	impact	NOUN
gujaf-191	247	5	,	,	PUNCT
gujaf-191	247	6	degree	degree	NOUN
gujaf-191	247	7	of	of	ADP
gujaf-191	247	8	evasion	evasion	NOUN
gujaf-191	247	9	of	of	ADP
gujaf-191	247	10	tax	tax	NOUN
gujaf-191	247	11	sensitivity	sensitivity	NOUN
gujaf-191	247	12	to	to	ADP
gujaf-191	247	13	country	country	NOUN
gujaf-191	247	14	growth	growth	NOUN
gujaf-191	247	15	was	be	AUX
gujaf-191	247	16	most	most	ADJ
gujaf-191	247	17	to	to	PART
gujaf-191	247	18	result	result	VERB
gujaf-191	247	19	in	in	ADP
gujaf-191	247	20	ecoa	ecoa	NOUN
gujaf-191	247	21	increasing	increase	VERB
gujaf-191	247	22	in	in	ADP
gujaf-191	247	23	merely	merely	ADV
gujaf-191	247	24	22.5	22.5	NUM
gujaf-191	247	25	percentage	percentage	NOUN
gujaf-191	247	26	.	.	PUNCT
gujaf-191	248	1	findings	finding	NOUN
gujaf-191	248	2	indicated	indicate	VERB
gujaf-191	248	3	nigeria	nigeria	PROPN
gujaf-191	248	4	's	's	PART
gujaf-191	248	5	economy	economy	NOUN
gujaf-191	248	6	growth	growth	NOUN
gujaf-191	248	7	will	will	AUX
gujaf-191	248	8	slow	slow	VERB
gujaf-191	248	9	down	down	ADP
gujaf-191	248	10	as	as	ADP
gujaf-191	248	11	money	money	NOUN
gujaf-191	248	12	laundering	laundering	NOUN
gujaf-191	248	13	increased	increase	VERB
gujaf-191	248	14	(	(	PUNCT
gujaf-191	248	15	mola	mola	PROPN
gujaf-191	248	16	)	)	PUNCT
gujaf-191	248	17	.	.	PUNCT
gujaf-191	249	1	the	the	DET
gujaf-191	249	2	marginal	marginal	ADJ
gujaf-191	249	3	impact	impact	NOUN
gujaf-191	249	4	shows	show	VERB
gujaf-191	249	5	that	that	SCONJ
gujaf-191	249	6	money	money	NOUN
gujaf-191	249	7	laundering	laundering	NOUN
gujaf-191	249	8	(	(	PUNCT
gujaf-191	249	9	mola	mola	PROPN
gujaf-191	249	10	)	)	PUNCT
gujaf-191	249	11	was	be	AUX
gujaf-191	249	12	statistically	statistically	ADV
gujaf-191	249	13	significant	significant	ADJ
gujaf-191	249	14	at	at	ADP
gujaf-191	249	15	a	a	DET
gujaf-191	249	16	5	5	NUM
gujaf-191	249	17	%	%	NOUN
gujaf-191	249	18	level	level	NOUN
gujaf-191	249	19	and	and	CCONJ
gujaf-191	249	20	about	about	ADV
gujaf-191	249	21	99.9	99.9	NUM
gujaf-191	249	22	%	%	NOUN
gujaf-191	249	23	sensitive	sensitive	ADJ
gujaf-191	249	24	to	to	ADP
gujaf-191	249	25	economic	economic	ADJ
gujaf-191	249	26	growth	growth	NOUN
gujaf-191	249	27	(	(	PUNCT
gujaf-191	249	28	ecoa	ecoa	NOUN
gujaf-191	249	29	)	)	PUNCT
gujaf-191	249	30	.	.	PUNCT
gujaf-191	250	1	the	the	DET
gujaf-191	250	2	analysis	analysis	NOUN
gujaf-191	250	3	's	's	PART
gujaf-191	250	4	result	result	NOUN
gujaf-191	250	5	suggests	suggest	VERB
gujaf-191	250	6	that	that	SCONJ
gujaf-191	250	7	boost	boost	VERB
gujaf-191	250	8	money	money	NOUN
gujaf-191	250	9	laundering	laundering	NOUN
gujaf-191	250	10	in	in	ADP
gujaf-191	250	11	nigeria	nigeria	PROPN
gujaf-191	250	12	slows	slow	VERB
gujaf-191	250	13	economic	economic	ADJ
gujaf-191	250	14	expansion	expansion	NOUN
gujaf-191	250	15	by	by	ADP
gujaf-191	250	16	reducing	reduce	VERB
gujaf-191	250	17	the	the	DET
gujaf-191	250	18	amount	amount	NOUN
gujaf-191	250	19	of	of	ADP
gujaf-191	250	20	tax	tax	NOUN
gujaf-191	250	21	income	income	NOUN
gujaf-191	250	22	generated	generate	VERB
gujaf-191	250	23	by	by	ADP
gujaf-191	250	24	such	such	ADJ
gujaf-191	250	25	funds	fund	NOUN
gujaf-191	250	26	.	.	PUNCT
gujaf-191	251	1	4	4	X
gujaf-191	251	2	.	.	X
gujaf-191	251	3	conclusion	conclusion	NOUN
gujaf-191	251	4	and	and	CCONJ
gujaf-191	251	5	recommendations	recommendation	NOUN
gujaf-191	251	6	according	accord	VERB
gujaf-191	251	7	to	to	ADP
gujaf-191	251	8	this	this	DET
gujaf-191	251	9	study	study	NOUN
gujaf-191	251	10	's	's	PART
gujaf-191	251	11	findings	finding	NOUN
gujaf-191	251	12	,	,	PUNCT
gujaf-191	251	13	evasion	evasion	NOUN
gujaf-191	251	14	and	and	CCONJ
gujaf-191	251	15	money	money	NOUN
gujaf-191	251	16	laundering	laundering	NOUN
gujaf-191	251	17	are	be	AUX
gujaf-191	251	18	twin	twin	ADJ
gujaf-191	251	19	crimes	crime	NOUN
gujaf-191	251	20	in	in	ADP
gujaf-191	251	21	nigeria	nigeria	PRON
gujaf-191	251	22	that	that	PRON
gujaf-191	251	23	hinder	hinder	VERB
gujaf-191	251	24	economic	economic	ADJ
gujaf-191	251	25	progress	progress	NOUN
gujaf-191	251	26	by	by	ADP
gujaf-191	251	27	reducing	reduce	VERB
gujaf-191	251	28	government	government	NOUN
gujaf-191	251	29	funding	funding	NOUN
gujaf-191	251	30	for	for	ADP
gujaf-191	251	31	development	development	NOUN
gujaf-191	251	32	projects	project	NOUN
gujaf-191	251	33	and	and	CCONJ
gujaf-191	251	34	the	the	DET
gujaf-191	251	35	amount	amount	NOUN
gujaf-191	251	36	of	of	ADP
gujaf-191	251	37	money	money	NOUN
gujaf-191	251	38	in	in	ADP
gujaf-191	251	39	circulation	circulation	NOUN
gujaf-191	251	40	.	.	PUNCT
gujaf-191	252	1	second	second	ADJ
gujaf-191	252	2	,	,	PUNCT
gujaf-191	252	3	bank	bank	NOUN
gujaf-191	252	4	verification	verification	NOUN
gujaf-191	252	5	number	number	NOUN
gujaf-191	252	6	and	and	CCONJ
gujaf-191	252	7	the	the	DET
gujaf-191	252	8	single	single	ADJ
gujaf-191	252	9	treasury	treasury	PROPN
gujaf-191	252	10	account	account	NOUN
gujaf-191	252	11	system	system	NOUN
gujaf-191	252	12	,	,	PUNCT
gujaf-191	252	13	and	and	CCONJ
gujaf-191	252	14	the	the	DET
gujaf-191	252	15	financial	financial	ADJ
gujaf-191	252	16	institutions	institution	NOUN
gujaf-191	252	17	'	'	PART
gujaf-191	252	18	training	training	NOUN
gujaf-191	252	19	of	of	ADP
gujaf-191	252	20	taxes	taxis	NOUN
gujaf-191	252	21	collector	collector	NOUN
gujaf-191	252	22	all	all	PRON
gujaf-191	252	23	contributed	contribute	VERB
gujaf-191	252	24	to	to	ADP
gujaf-191	252	25	the	the	DET
gujaf-191	252	26	country	country	NOUN
gujaf-191	252	27	's	's	PART
gujaf-191	252	28	ability	ability	NOUN
gujaf-191	252	29	to	to	PART
gujaf-191	252	30	detect	detect	VERB
gujaf-191	252	31	cyber	cyber	NOUN
gujaf-191	252	32	-	-	PUNCT
gujaf-191	252	33	fraud	fraud	NOUN
gujaf-191	252	34	.	.	PUNCT
gujaf-191	253	1	also	also	ADV
gujaf-191	253	2	,	,	PUNCT
gujaf-191	253	3	many	many	ADJ
gujaf-191	253	4	measures	measure	NOUN
gujaf-191	253	5	put	put	VERB
gujaf-191	253	6	in	in	ADP
gujaf-191	253	7	place	place	NOUN
gujaf-191	253	8	aided	aid	VERB
gujaf-191	253	9	in	in	ADP
gujaf-191	253	10	the	the	DET
gujaf-191	253	11	age	age	NOUN
gujaf-191	253	12	of	of	ADP
gujaf-191	253	13	cyber	cyber	ADJ
gujaf-191	253	14	security	security	NOUN
gujaf-191	253	15	to	to	PART
gujaf-191	253	16	manage	manage	VERB
gujaf-191	253	17	trade	trade	NOUN
gujaf-191	253	18	-	-	PUNCT
gujaf-191	253	19	based	base	VERB
gujaf-191	253	20	tax	tax	NOUN
gujaf-191	253	21	evasion	evasion	NOUN
gujaf-191	253	22	&	&	CCONJ
gujaf-191	253	23	money	money	NOUN
gujaf-191	253	24	laundering	laundering	NOUN
gujaf-191	253	25	in	in	ADP
gujaf-191	253	26	light	light	NOUN
gujaf-191	253	27	of	of	ADP
gujaf-191	253	28	this	this	PRON
gujaf-191	253	29	,	,	PUNCT
gujaf-191	253	30	the	the	DET
gujaf-191	253	31	following	follow	VERB
gujaf-191	253	32	suggestions	suggestion	NOUN
gujaf-191	253	33	are	be	AUX
gujaf-191	253	34	made	make	VERB
gujaf-191	253	35	:	:	PUNCT
gujaf-191	253	36	cbn	cbn	PROPN
gujaf-191	253	37	should	should	AUX
gujaf-191	253	38	ensure	ensure	VERB
gujaf-191	253	39	that	that	SCONJ
gujaf-191	253	40	every	every	DET
gujaf-191	253	41	deposit	deposit	NOUN
gujaf-191	253	42	money	money	NOUN
gujaf-191	253	43	bank	bank	NOUN
gujaf-191	253	44	customer	customer	NOUN
gujaf-191	253	45	is	be	AUX
gujaf-191	253	46	required	require	VERB
gujaf-191	253	47	to	to	PART
gujaf-191	253	48	register	register	VERB
gujaf-191	253	49	for	for	ADP
gujaf-191	253	50	a	a	DET
gujaf-191	253	51	bank	bank	NOUN
gujaf-191	253	52	verification	verification	NOUN
gujaf-191	253	53	number	number	NOUN
gujaf-191	253	54	,	,	PUNCT
gujaf-191	253	55	as	as	SCONJ
gujaf-191	253	56	these	these	DET
gujaf-191	253	57	figures	figure	NOUN
gujaf-191	253	58	have	have	AUX
gujaf-191	253	59	been	be	AUX
gujaf-191	253	60	shown	show	VERB
gujaf-191	253	61	to	to	PART
gujaf-191	253	62	reduce	reduce	VERB
gujaf-191	253	63	laundering	laundering	NOUN
gujaf-191	253	64	of	of	ADP
gujaf-191	253	65	money	money	NOUN
gujaf-191	253	66	;	;	PUNCT
gujaf-191	253	67	as	as	ADP
gujaf-191	253	68	a	a	DET
gujaf-191	253	69	result	result	NOUN
gujaf-191	253	70	,	,	PUNCT
gujaf-191	253	71	the	the	DET
gujaf-191	253	72	cbn	cbn	PROPN
gujaf-191	253	73	should	should	AUX
gujaf-191	253	74	always	always	ADV
gujaf-191	253	75	uphold	uphold	VERB
gujaf-191	253	76	the	the	DET
gujaf-191	253	77	bvn	bvn	PROPN
gujaf-191	253	78	policy	policy	NOUN
gujaf-191	253	79	.	.	PUNCT
gujaf-191	254	1	the	the	DET
gujaf-191	254	2	nation	nation	NOUN
gujaf-191	254	3	's	's	PART
gujaf-191	254	4	deposits	deposit	NOUN
gujaf-191	254	5	money	money	NOUN
gujaf-191	254	6	banks	bank	NOUN
gujaf-191	254	7	must	must	AUX
gujaf-191	254	8	work	work	VERB
gujaf-191	254	9	to	to	PART
gujaf-191	254	10	increase	increase	VERB
gujaf-191	254	11	awareness	awareness	NOUN
gujaf-191	254	12	by	by	ADP
gujaf-191	254	13	warning	warn	VERB
gujaf-191	254	14	prospective	prospective	ADJ
gujaf-191	254	15	customers	customer	NOUN
gujaf-191	254	16	not	not	PART
gujaf-191	254	17	to	to	PART
gujaf-191	254	18	act	act	VERB
gujaf-191	254	19	in	in	ADP
gujaf-191	254	20	such	such	DET
gujaf-191	254	21	a	a	DET
gujaf-191	254	22	way	way	NOUN
gujaf-191	254	23	and	and	CCONJ
gujaf-191	254	24	not	not	PART
gujaf-191	254	25	to	to	PART
gujaf-191	254	26	encourage	encourage	VERB
gujaf-191	254	27	money	money	NOUN
gujaf-191	254	28	laundering	laundering	NOUN
gujaf-191	254	29	among	among	ADP
gujaf-191	254	30	its	its	PRON
gujaf-191	254	31	consumers	consumer	NOUN
gujaf-191	254	32	.	.	PUNCT
gujaf-191	255	1	the	the	DET
gujaf-191	255	2	country	country	NOUN
gujaf-191	255	3	tax	tax	NOUN
gujaf-191	255	4	regulation	regulation	NOUN
gujaf-191	255	5	government	government	NOUN
gujaf-191	255	6	must	must	AUX
gujaf-191	255	7	ensure	ensure	VERB
gujaf-191	255	8	many	many	ADJ
gujaf-191	255	9	of	of	ADP
gujaf-191	255	10	public	public	ADJ
gujaf-191	255	11	are	be	AUX
gujaf-191	255	12	aware	aware	ADJ
gujaf-191	255	13	of	of	ADP
gujaf-191	255	14	the	the	DET
gujaf-191	255	15	current	current	ADJ
gujaf-191	255	16	tax	tax	NOUN
gujaf-191	255	17	regulatory	regulatory	ADJ
gujaf-191	255	18	administration	administration	NOUN
gujaf-191	255	19	through	through	ADP
gujaf-191	255	20	awareness	awareness	NOUN
gujaf-191	255	21	on	on	ADP
gujaf-191	255	22	radio	radio	NOUN
gujaf-191	255	23	and	and	CCONJ
gujaf-191	255	24	television	television	NOUN
gujaf-191	255	25	stations	station	NOUN
gujaf-191	255	26	and	and	CCONJ
gujaf-191	255	27	tax	tax	NOUN
gujaf-191	255	28	education	education	NOUN
gujaf-191	255	29	.	.	PUNCT
gujaf-191	256	1	the	the	DET
gujaf-191	256	2	policy	policy	NOUN
gujaf-191	256	3	maker	maker	NOUN
gujaf-191	256	4	should	should	AUX
gujaf-191	256	5	ensure	ensure	VERB
gujaf-191	256	6	that	that	SCONJ
gujaf-191	256	7	a	a	DET
gujaf-191	256	8	stas	stas	NOUN
gujaf-191	256	9	system	system	NOUN
gujaf-191	256	10	is	be	AUX
gujaf-191	256	11	deals	deal	NOUN
gujaf-191	256	12	inside	inside	ADP
gujaf-191	256	13	government	government	NOUN
gujaf-191	256	14	parastatals	parastatal	NOUN
gujaf-191	256	15	in	in	ADP
gujaf-191	256	16	order	order	NOUN
gujaf-191	256	17	to	to	PART
gujaf-191	256	18	prevent	prevent	VERB
gujaf-191	256	19	accidental	accidental	ADJ
gujaf-191	256	20	fraud	fraud	NOUN
gujaf-191	256	21	of	of	ADP
gujaf-191	256	22	the	the	DET
gujaf-191	256	23	government	government	NOUN
gujaf-191	256	24	's	's	PART
gujaf-191	256	25	money	money	NOUN
gujaf-191	256	26	in	in	ADP
gujaf-191	256	27	nigeria	nigeria	PROPN
gujaf-191	256	28	.	.	PUNCT
gujaf-191	257	1	decision	decision	NOUN
gujaf-191	257	2	was	be	AUX
gujaf-191	257	3	made	make	VERB
gujaf-191	257	4	to	to	PART
gujaf-191	257	5	adopt	adopt	VERB
gujaf-191	257	6	a	a	DET
gujaf-191	257	7	single	single	ADJ
gujaf-191	257	8	treasury	treasury	NOUN
gujaf-191	257	9	account	account	NOUN
gujaf-191	257	10	system	system	NOUN
gujaf-191	257	11	because	because	SCONJ
gujaf-191	257	12	it	it	PRON
gujaf-191	257	13	would	would	AUX
gujaf-191	257	14	boost	boost	VERB
gujaf-191	257	15	efficiency	efficiency	NOUN
gujaf-191	257	16	and	and	CCONJ
gujaf-191	257	17	reduce	reduce	VERB
gujaf-191	257	18	instances	instance	NOUN
gujaf-191	257	19	of	of	ADP
gujaf-191	257	20	money	money	NOUN
gujaf-191	257	21	laundering	laundering	NOUN
gujaf-191	257	22	in	in	ADP
gujaf-191	257	23	public	public	ADJ
gujaf-191	257	24	funds	fund	NOUN
gujaf-191	257	25	.	.	PUNCT
gujaf-191	258	1	financial	financial	ADJ
gujaf-191	258	2	organizations	organization	NOUN
gujaf-191	258	3	should	should	AUX
gujaf-191	258	4	teach	teach	VERB
gujaf-191	258	5	tax	tax	NOUN
gujaf-191	258	6	collectors	collector	NOUN
gujaf-191	258	7	to	to	PART
gujaf-191	258	8	boost	boost	VERB
gujaf-191	258	9	the	the	DET
gujaf-191	258	10	efficiency	efficiency	NOUN
gujaf-191	258	11	of	of	ADP
gujaf-191	258	12	tax	tax	NOUN
gujaf-191	258	13	collection	collection	NOUN
gujaf-191	258	14	since	since	SCONJ
gujaf-191	258	15	staff	staff	NOUN
gujaf-191	258	16	training	training	NOUN
gujaf-191	258	17	is	be	AUX
gujaf-191	258	18	essential	essential	ADJ
gujaf-191	258	19	for	for	ADP
gujaf-191	258	20	human	human	ADJ
gujaf-191	258	21	ability	ability	NOUN
gujaf-191	258	22	development	development	NOUN
gujaf-191	258	23	and	and	CCONJ
gujaf-191	258	24	the	the	DET
gujaf-191	258	25	majority	majority	NOUN
gujaf-191	258	26	of	of	ADP
gujaf-191	258	27	findings	finding	NOUN
gujaf-191	258	28	indicated	indicate	VERB
gujaf-191	258	29	that	that	SCONJ
gujaf-191	258	30	tax	tax	NOUN
gujaf-191	258	31	collectors	collector	NOUN
gujaf-191	258	32	were	be	AUX
gujaf-191	258	33	undertrained	undertraine	VERB
gujaf-191	258	34	;	;	PUNCT
gujaf-191	258	35	therefore	therefore	ADV
gujaf-191	258	36	,	,	PUNCT
gujaf-191	258	37	it	it	PRON
gujaf-191	258	38	is	be	AUX
gujaf-191	258	39	important	important	ADJ
gujaf-191	258	40	for	for	SCONJ
gujaf-191	258	41	the	the	DET
gujaf-191	258	42	central	central	ADJ
gujaf-191	258	43	bank	bank	NOUN
gujaf-191	258	44	and	and	CCONJ
gujaf-191	258	45	other	other	ADJ
gujaf-191	258	46	financial	financial	ADJ
gujaf-191	258	47	institutions	institution	NOUN
gujaf-191	258	48	and	and	CCONJ
gujaf-191	258	49	organizations	organization	NOUN
gujaf-191	258	50	to	to	PART
gujaf-191	258	51	ensure	ensure	VERB
gujaf-191	258	52	that	that	SCONJ
gujaf-191	258	53	they	they	PRON
gujaf-191	258	54	make	make	VERB
gujaf-191	258	55	this	this	DET
gujaf-191	258	56	gesture	gesture	NOUN
gujaf-191	258	57	.	.	PUNCT
gujaf-191	259	1	additionally	additionally	ADV
gujaf-191	259	2	,	,	PUNCT
gujaf-191	259	3	in	in	ADP
gujaf-191	259	4	order	order	NOUN
gujaf-191	259	5	to	to	PART
gujaf-191	259	6	decrease	decrease	VERB
gujaf-191	259	7	the	the	DET
gujaf-191	259	8	high	high	ADJ
gujaf-191	259	9	prevalence	prevalence	NOUN
gujaf-191	259	10	of	of	ADP
gujaf-191	259	11	money	money	NOUN
gujaf-191	259	12	laundering	laundering	NOUN
gujaf-191	259	13	in	in	ADP
gujaf-191	259	14	society	society	NOUN
gujaf-191	259	15	,	,	PUNCT
gujaf-191	259	16	it	it	PRON
gujaf-191	259	17	is	be	AUX
gujaf-191	259	18	essential	essential	ADJ
gujaf-191	259	19	to	to	PART
gujaf-191	259	20	prosecute	prosecute	VERB
gujaf-191	259	21	those	those	PRON
gujaf-191	259	22	responsible	responsible	ADJ
gujaf-191	259	23	for	for	ADP
gujaf-191	259	24	evasion	evasion	NOUN
gujaf-191	259	25	of	of	ADP
gujaf-191	259	26	tax	tax	NOUN
gujaf-191	259	27	and	and	CCONJ
gujaf-191	259	28	laundering	laundering	NOUN
gujaf-191	259	29	of	of	ADP
gujaf-191	259	30	money	money	NOUN
gujaf-191	259	31	by	by	ADP
gujaf-191	259	32	buildup	buildup	PROPN
gujaf-191	259	33	agencies	agency	NOUN
gujaf-191	259	34	,	,	PUNCT
gujaf-191	259	35	independent	independent	ADJ
gujaf-191	259	36	corrupt	corrupt	ADJ
gujaf-191	259	37	practices	practice	NOUN
gujaf-191	259	38	&	&	CCONJ
gujaf-191	259	39	many	many	ADJ
gujaf-191	259	40	related	relate	VERB
gujaf-191	259	41	commission	commission	NOUN
gujaf-191	259	42	and	and	CCONJ
gujaf-191	259	43	the	the	DET
gujaf-191	259	44	efcc	efcc	PROPN
gujaf-191	259	45	.	.	PUNCT
gujaf-191	260	1	future	future	ADJ
gujaf-191	260	2	research	research	NOUN
gujaf-191	260	3	can	can	AUX
gujaf-191	260	4	explicitly	explicitly	ADV
gujaf-191	260	5	look	look	VERB
gujaf-191	260	6	at	at	ADP
gujaf-191	260	7	how	how	SCONJ
gujaf-191	260	8	money	money	NOUN
gujaf-191	260	9	evasion	evasion	NOUN
gujaf-191	260	10	of	of	ADP
gujaf-191	260	11	money	money	NOUN
gujaf-191	260	12	&	&	CCONJ
gujaf-191	260	13	avoidance	avoidance	NOUN
gujaf-191	260	14	impact	impact	NOUN
gujaf-191	260	15	economy	economy	NOUN
gujaf-191	260	16	expansion	expansion	NOUN
gujaf-191	260	17	.	.	PUNCT
gujaf-191	261	1	reference	reference	PROPN
gujaf-191	261	2	abdullahi	abdullahi	PROPN
gujaf-191	261	3	b.	b.	PROPN
gujaf-191	261	4	a.	a.	PROPN
gujaf-191	261	5	,	,	PUNCT
gujaf-191	261	6	amir	amir	PROPN
gujaf-191	261	7	m	m	PROPN
gujaf-191	261	8	,	,	PUNCT
gujaf-191	261	9	kuwata	kuwata	PROPN
gujaf-191	261	10	g.	g.	PROPN
gujaf-191	261	11	,	,	PUNCT
gujaf-191	261	12	&	&	CCONJ
gujaf-191	261	13	umar	umar	PROPN
gujaf-191	261	14	a.	a.	PROPN
gujaf-191	261	15	m.	m.	NOUN
gujaf-191	261	16	(	(	PUNCT
gujaf-191	261	17	2018	2018	NUM
gujaf-191	261	18	)	)	PUNCT
gujaf-191	261	19	.	.	PUNCT
gujaf-191	262	1	determinants	determinant	NOUN
gujaf-191	262	2	of	of	ADP
gujaf-191	262	3	tax	tax	NOUN
gujaf-191	262	4	evasion	evasion	NOUN
gujaf-191	262	5	in	in	ADP
gujaf-191	262	6	nigeria	nigeria	PROPN
gujaf-191	262	7	.	.	PUNCT
gujaf-191	263	1	international	international	ADJ
gujaf-191	263	2	journal	journal	PROPN
gujaf-191	263	3	of	of	ADP
gujaf-191	263	4	advanced	advanced	ADJ
gujaf-191	263	5	studies	study	NOUN
gujaf-191	263	6	in	in	ADP
gujaf-191	263	7	social	social	ADJ
gujaf-191	263	8	science	science	NOUN
gujaf-191	263	9	&	&	CCONJ
gujaf-191	263	10	innovation	innovation	NOUN
gujaf-191	263	11	(	(	PUNCT
gujaf-191	263	12	ijssi	ijssi	NOUN
gujaf-191	263	13	)	)	PUNCT
gujaf-191	263	14	eissn	eissn	PROPN
gujaf-191	263	15	:	:	PUNCT
gujaf-191	263	16	2600	2600	NUM
gujaf-191	263	17	-	-	SYM
gujaf-191	263	18	7746	7746	NUM
gujaf-191	263	19	,	,	PUNCT
gujaf-191	263	20	vol	vol	NOUN
gujaf-191	263	21	.	.	PROPN
gujaf-191	263	22	2	2	NUM
gujaf-191	263	23	,	,	PUNCT
gujaf-191	263	24	no	no	INTJ
gujaf-191	263	25	.	.	NOUN
gujaf-191	264	1	3	3	X
gujaf-191	264	2	.	.	X
gujaf-191	264	3	acconcia	acconcia	PROPN
gujaf-191	264	4	a.	a.	PROPN
gujaf-191	264	5	,	,	PUNCT
gujaf-191	264	6	amato	amato	PROPN
gujaf-191	264	7	,	,	PUNCT
gujaf-191	264	8	m.	m.	NOUN
gujaf-191	264	9	d.	d.	PROPN
gujaf-191	264	10	,	,	PUNCT
gujaf-191	264	11	&	&	CCONJ
gujaf-191	264	12	.	.	PUNCT
gujaf-191	264	13	martina	martina	PROPN
gujaf-191	264	14	,	,	PUNCT
gujaf-191	264	15	r	r	NOUN
gujaf-191	264	16	(	(	PUNCT
gujaf-191	264	17	2003	2003	NUM
gujaf-191	264	18	)	)	PUNCT
gujaf-191	264	19	.	.	PUNCT
gujaf-191	265	1	tax	tax	NOUN
gujaf-191	265	2	evasion	evasion	NOUN
gujaf-191	265	3	and	and	CCONJ
gujaf-191	265	4	corruption	corruption	NOUN
gujaf-191	265	5	in	in	ADP
gujaf-191	265	6	tax	tax	NOUN
gujaf-191	265	7	administration	administration	NOUN
gujaf-191	265	8	,	,	PUNCT
gujaf-191	265	9	mimeo	mimeo	NOUN
gujaf-191	265	10	.	.	PUNCT
gujaf-191	266	1	adamu	adamu	PROPN
gujaf-191	266	2	a.	a.	PROPN
gujaf-191	266	3	g	g	PROPN
gujaf-191	266	4	,	,	PUNCT
gujaf-191	266	5	maheyzah	maheyzah	PROPN
gujaf-191	266	6	m.	m.	PROPN
gujaf-191	266	7	s.	s.	PROPN
gujaf-191	266	8	,	,	PUNCT
gujaf-191	266	9	&	&	CCONJ
gujaf-191	266	10	siti	siti	PROPN
gujaf-191	266	11	h.	h.	PROPN
gujaf-191	266	12	o.	o.	PROPN
gujaf-191	266	13	(	(	PUNCT
gujaf-191	266	14	2022	2022	NUM
gujaf-191	266	15	)	)	PUNCT
gujaf-191	266	16	.	.	PUNCT
gujaf-191	267	1	an	an	DET
gujaf-191	267	2	assessment	assessment	NOUN
gujaf-191	267	3	of	of	ADP
gujaf-191	267	4	cybersecurity	cybersecurity	NOUN
gujaf-191	267	5	awareness	awareness	NOUN
gujaf-191	267	6	level	level	NOUN
gujaf-191	267	7	among	among	ADP
gujaf-191	267	8	northeastern	northeastern	ADJ
gujaf-191	267	9	university	university	NOUN
gujaf-191	267	10	students	student	NOUN
gujaf-191	267	11	in	in	ADP
gujaf-191	267	12	nigeria	nigeria	PROPN
gujaf-191	267	13	.	.	PUNCT
gujaf-191	268	1	international	international	ADJ
gujaf-191	268	2	journal	journal	PROPN
gujaf-191	268	3	of	of	ADP
gujaf-191	268	4	electrical	electrical	ADJ
gujaf-191	268	5	and	and	CCONJ
gujaf-191	268	6	computer	computer	NOUN
gujaf-191	268	7	engineering	engineering	NOUN
gujaf-191	268	8	(	(	PUNCT
gujaf-191	268	9	ijece	ijece	PROPN
gujaf-191	268	10	)	)	PUNCT
gujaf-191	268	11	vol	vol	NOUN
gujaf-191	268	12	.	.	PROPN
gujaf-191	269	1	12	12	NUM
gujaf-191	269	2	,	,	PUNCT
gujaf-191	269	3	pp	pp	ADJ
gujaf-191	269	4	.	.	PUNCT
gujaf-191	270	1	572~584	572~584	NUM
gujaf-191	270	2	issn	issn	NOUN
gujaf-191	270	3	:	:	PUNCT
gujaf-191	270	4	2088	2088	NUM
gujaf-191	270	5	-	-	SYM
gujaf-191	270	6	8708	8708	NUM
gujaf-191	270	7	,	,	PUNCT
gujaf-191	270	8	doi	doi	NOUN
gujaf-191	270	9	:	:	PUNCT
gujaf-191	270	10	10.11591	10.11591	NUM
gujaf-191	270	11	/	/	SYM
gujaf-191	270	12	ijece.v12i1.pp572584	ijece.v12i1.pp572584	PROPN
gujaf-191	270	13	.	.	PUNCT
gujaf-191	271	1	adebisi	adebisi	VERB
gujaf-191	271	2	,	,	PUNCT
gujaf-191	271	3	j.f	j.f	NOUN
gujaf-191	271	4	and	and	CCONJ
gujaf-191	271	5	gbegi	gbegi	PROPN
gujaf-191	271	6	,	,	PUNCT
gujaf-191	271	7	d.o	d.o	PROPN
gujaf-191	271	8	(	(	PUNCT
gujaf-191	271	9	2013	2013	NUM
gujaf-191	271	10	)	)	PUNCT
gujaf-191	271	11	.	.	PUNCT
gujaf-191	272	1	effect	effect	NOUN
gujaf-191	272	2	of	of	ADP
gujaf-191	272	3	tax	tax	NOUN
gujaf-191	272	4	avoidance	avoidance	NOUN
gujaf-191	272	5	and	and	CCONJ
gujaf-191	272	6	tax	tax	NOUN
gujaf-191	272	7	evasion	evasion	NOUN
gujaf-191	272	8	on	on	ADP
gujaf-191	272	9	personal	personal	ADJ
gujaf-191	272	10	income	income	NOUN
gujaf-191	272	11	tax	tax	NOUN
gujaf-191	272	12	administration	administration	NOUN
gujaf-191	272	13	in	in	ADP
gujaf-191	272	14	nigeria	nigeria	PROPN
gujaf-191	272	15	.	.	PUNCT
gujaf-191	273	1	american	american	PROPN
gujaf-191	273	2	journal	journal	PROPN
gujaf-191	273	3	of	of	ADP
gujaf-191	273	4	humanities	humanity	NOUN
gujaf-191	273	5	and	and	CCONJ
gujaf-191	273	6	social	social	ADJ
gujaf-191	273	7	sciences	science	NOUN
gujaf-191	273	8	.	.	PUNCT
gujaf-191	274	1	1	1	NUM
gujaf-191	274	2	(	(	PUNCT
gujaf-191	274	3	3	3	NUM
gujaf-191	274	4	)	)	PUNCT
gujaf-191	274	5	,	,	PUNCT
gujaf-191	274	6	125	125	NUM
gujaf-191	274	7	-	-	SYM
gujaf-191	274	8	134	134	NUM
gujaf-191	274	9	.	.	PUNCT
gujaf-191	275	1	akinyetun	akinyetun	PROPN
gujaf-191	275	2	t.	t.	PROPN
gujaf-191	275	3	s.	s.	PROPN
gujaf-191	275	4	(	(	PUNCT
gujaf-191	275	5	2022	2022	NUM
gujaf-191	275	6	)	)	PUNCT
gujaf-191	275	7	.	.	PUNCT
gujaf-191	276	1	poverty	poverty	NOUN
gujaf-191	276	2	,	,	PUNCT
gujaf-191	276	3	cybercrime	cybercrime	NOUN
gujaf-191	276	4	and	and	CCONJ
gujaf-191	276	5	national	national	ADJ
gujaf-191	276	6	security	security	NOUN
gujaf-191	276	7	in	in	ADP
gujaf-191	276	8	nigeria	nigeria	PROPN
gujaf-191	276	9	.	.	PUNCT
gujaf-191	277	1	journal	journal	PROPN
gujaf-191	277	2	of	of	ADP
gujaf-191	277	3	contemporary	contemporary	ADJ
gujaf-191	277	4	sociological	sociological	ADJ
gujaf-191	277	5	issues	issue	NOUN
gujaf-191	277	6	,	,	PUNCT
gujaf-191	277	7	volume	volume	NOUN
gujaf-191	277	8	1	1	NUM
gujaf-191	277	9	,	,	PUNCT
gujaf-191	277	10	issue	issue	NOUN
gujaf-191	277	11	2	2	NUM
gujaf-191	277	12	.	.	PUNCT
gujaf-191	277	13	doi	doi	NOUN
gujaf-191	277	14	:	:	PUNCT
gujaf-191	277	15	10.19184	10.19184	NUM
gujaf-191	277	16	/	/	SYM
gujaf-191	277	17	csi.v1i2.24188	csi.v1i2.24188	PROPN
gujaf-191	277	18	issn	issn	VERB
gujaf-191	277	19	2723	2723	NUM
gujaf-191	277	20	-	-	SYM
gujaf-191	277	21	3456	3456	NUM
gujaf-191	277	22	e	e	NOUN
gujaf-191	277	23	-	-	NOUN
gujaf-191	277	24	issn	issn	PROPN
gujaf-191	277	25	2775	2775	NUM
gujaf-191	277	26	-	-	SYM
gujaf-191	277	27	2895	2895	NUM
gujaf-191	277	28	.	.	PUNCT
gujaf-191	278	1	al	al	PROPN
gujaf-191	278	2	baaj	baaj	PROPN
gujaf-191	278	3	,	,	PUNCT
gujaf-191	278	4	q.	q.	PROPN
gujaf-191	278	5	m.	m.	PROPN
gujaf-191	278	6	a.	a.	PROPN
gujaf-191	278	7	,	,	PUNCT
gujaf-191	278	8	al	al	PROPN
gujaf-191	278	9	marshedi	marshedi	PROPN
gujaf-191	278	10	,	,	PUNCT
gujaf-191	278	11	a.	a.	PROPN
gujaf-191	278	12	s.	s.	PROPN
gujaf-191	278	13	,	,	PUNCT
gujaf-191	278	14	&	&	CCONJ
gujaf-191	278	15	al	al	PROPN
gujaf-191	278	16	-	-	PUNCT
gujaf-191	278	17	laban	laban	PROPN
gujaf-191	278	18	,	,	PUNCT
gujaf-191	278	19	d.	d.	PROPN
gujaf-191	278	20	a.	a.	PROPN
gujaf-191	278	21	(	(	PUNCT
gujaf-191	278	22	2018	2018	NUM
gujaf-191	278	23	)	)	PUNCT
gujaf-191	278	24	.	.	PUNCT
gujaf-191	279	1	the	the	DET
gujaf-191	279	2	impact	impact	NOUN
gujaf-191	279	3	of	of	ADP
gujaf-191	279	4	electronic	electronic	ADJ
gujaf-191	279	5	taxation	taxation	NOUN
gujaf-191	279	6	on	on	ADP
gujaf-191	279	7	reducing	reduce	VERB
gujaf-191	279	8	tax	tax	NOUN
gujaf-191	279	9	evasion	evasion	NOUN
gujaf-191	279	10	methods	method	NOUN
gujaf-191	279	11	of	of	ADP
gujaf-191	279	12	iraqi	iraqi	ADJ
gujaf-191	279	13	companies	company	NOUN
gujaf-191	279	14	listed	list	VERB
gujaf-191	279	15	in	in	ADP
gujaf-191	279	16	the	the	DET
gujaf-191	279	17	iraqi	iraqi	ADJ
gujaf-191	279	18	stock	stock	NOUN
gujaf-191	279	19	exchange	exchange	PROPN
gujaf-191	279	20	.	.	PUNCT
gujaf-191	280	1	academy	academy	NOUN
gujaf-191	280	2	of	of	ADP
gujaf-191	280	3	accounting	accounting	PROPN
gujaf-191	280	4	and	and	CCONJ
gujaf-191	280	5	financial	financial	ADJ
gujaf-191	280	6	studies	study	NOUN
gujaf-191	280	7	journal	journal	NOUN
gujaf-191	280	8	,	,	PUNCT
gujaf-191	280	9	22(4	22(4	NUM
gujaf-191	280	10	)	)	PUNCT
gujaf-191	280	11	.	.	PUNCT
gujaf-191	281	1	retrieved	retrieve	VERB
gujaf-191	281	2	from	from	ADP
gujaf-191	281	3	:	:	PUNCT
gujaf-191	281	4	www.abacademies.org/articles/.	www.abacademies.org/articles/.	NOUN
gujaf-191	281	5	allingham	allingham	NOUN
gujaf-191	281	6	,	,	PUNCT
gujaf-191	281	7	m.	m.	NOUN
gujaf-191	281	8	g.	g.	PROPN
gujaf-191	281	9	,	,	PUNCT
gujaf-191	281	10	&	&	CCONJ
gujaf-191	281	11	sandmo	sandmo	PROPN
gujaf-191	281	12	,	,	PUNCT
gujaf-191	281	13	a.	a.	NOUN
gujaf-191	281	14	(	(	PUNCT
gujaf-191	281	15	1972	1972	NUM
gujaf-191	281	16	)	)	PUNCT
gujaf-191	281	17	.	.	PUNCT
gujaf-191	282	1	income	income	NOUN
gujaf-191	282	2	tax	tax	NOUN
gujaf-191	282	3	evasion	evasion	NOUN
gujaf-191	282	4	:	:	PUNCT
gujaf-191	282	5	a	a	DET
gujaf-191	282	6	theoretical	theoretical	ADJ
gujaf-191	282	7	analysis	analysis	NOUN
gujaf-191	282	8	.	.	PUNCT
gujaf-191	283	1	journal	journal	NOUN
gujaf-191	283	2	of	of	ADP
gujaf-191	283	3	public	public	ADJ
gujaf-191	283	4	economics	economic	NOUN
gujaf-191	283	5	,	,	PUNCT
gujaf-191	283	6	1(3	1(3	NUM
gujaf-191	283	7	-	-	SYM
gujaf-191	283	8	4	4	NUM
gujaf-191	283	9	)	)	PUNCT
gujaf-191	283	10	,	,	PUNCT
gujaf-191	283	11	323–338	323–338	NUM
gujaf-191	283	12	.	.	PUNCT
gujaf-191	284	1	allingham	allingham	PROPN
gujaf-191	284	2	,	,	PUNCT
gujaf-191	284	3	m.g	m.g	PROPN
gujaf-191	284	4	.	.	PROPN
gujaf-191	284	5	&	&	CCONJ
gujaf-191	284	6	a.	a.	PROPN
gujaf-191	284	7	sandmo	sandmo	PROPN
gujaf-191	284	8	(	(	PUNCT
gujaf-191	284	9	1972	1972	NUM
gujaf-191	284	10	)	)	PUNCT
gujaf-191	284	11	.	.	PUNCT
gujaf-191	285	1	“	"	PUNCT
gujaf-191	285	2	income	income	NOUN
gujaf-191	285	3	tax	tax	NOUN
gujaf-191	285	4	evasion	evasion	NOUN
gujaf-191	285	5	:	:	PUNCT
gujaf-191	285	6	a	a	DET
gujaf-191	285	7	theoretical	theoretical	ADJ
gujaf-191	285	8	analysis	analysis	NOUN
gujaf-191	285	9	”	"	PUNCT
gujaf-191	285	10	,	,	PUNCT
gujaf-191	285	11	journal	journal	NOUN
gujaf-191	285	12	of	of	ADP
gujaf-191	285	13	public	public	ADJ
gujaf-191	285	14	economics	economic	NOUN
gujaf-191	285	15	,	,	PUNCT
gujaf-191	285	16	pp	pp	ADP
gujaf-191	285	17	.	.	PUNCT
gujaf-191	286	1	323	323	NUM
gujaf-191	286	2	-	-	SYM
gujaf-191	286	3	338	338	NUM
gujaf-191	286	4	.	.	PUNCT
gujaf-191	286	5	alm	alm	PROPN
gujaf-191	286	6	,	,	PUNCT
gujaf-191	286	7	j.	j.	PROPN
gujaf-191	286	8	&	&	CCONJ
gujaf-191	286	9	martinez	martinez	PROPN
gujaf-191	286	10	-	-	PROPN
gujaf-191	286	11	v.	v.	PROPN
gujaf-191	286	12	j.	j.	PROPN
gujaf-191	286	13	(	(	PUNCT
gujaf-191	286	14	2001	2001	NUM
gujaf-191	286	15	)	)	PUNCT
gujaf-191	286	16	.	.	PUNCT
gujaf-191	287	1	“	"	PUNCT
gujaf-191	287	2	societal	societal	ADJ
gujaf-191	287	3	institutions	institution	NOUN
gujaf-191	287	4	and	and	CCONJ
gujaf-191	287	5	tax	tax	NOUN
gujaf-191	287	6	evasion	evasion	NOUN
gujaf-191	287	7	in	in	ADP
gujaf-191	287	8	developing	develop	VERB
gujaf-191	287	9	and	and	CCONJ
gujaf-191	287	10	transition	transition	NOUN
gujaf-191	287	11	countries	country	NOUN
gujaf-191	287	12	”	"	PUNCT
gujaf-191	287	13	.	.	PUNCT
gujaf-191	288	1	a	a	DET
gujaf-191	288	2	paper	paper	NOUN
gujaf-191	288	3	prepared	prepare	VERB
gujaf-191	288	4	for	for	ADP
gujaf-191	288	5	a	a	DET
gujaf-191	288	6	public	public	ADJ
gujaf-191	288	7	finance	finance	NOUN
gujaf-191	288	8	in	in	ADP
gujaf-191	288	9	developing	develop	VERB
gujaf-191	288	10	and	and	CCONJ
gujaf-191	288	11	transitional	transitional	ADJ
gujaf-191	288	12	countries	country	NOUN
gujaf-191	288	13	conference	conference	NOUN
gujaf-191	288	14	.	.	PUNCT
gujaf-191	289	1	georgia	georgia	PROPN
gujaf-191	289	2	state	state	PROPN
gujaf-191	289	3	university	university	PROPN
gujaf-191	289	4	.	.	PUNCT
gujaf-191	290	1	amedeo	amedeo	PROPN
gujaf-191	290	2	a	a	PROPN
gujaf-191	290	3	,	,	PUNCT
gujaf-191	290	4	sandro	sandro	PROPN
gujaf-191	290	5	,	,	PUNCT
gujaf-191	290	6	c.	c.	PROPN
gujaf-191	290	7	,	,	PUNCT
gujaf-191	290	8	luigi	luigi	PROPN
gujaf-191	290	9	m.	m.	PROPN
gujaf-191	290	10	&	&	CCONJ
gujaf-191	290	11	azzurra	azzurra	PROPN
gujaf-191	290	12	m.	m.	PROPN
gujaf-191	290	13	(	(	PUNCT
gujaf-191	290	14	2021	2021	NUM
gujaf-191	290	15	)	)	PUNCT
gujaf-191	290	16	.	.	PUNCT
gujaf-191	291	1	tax	tax	NOUN
gujaf-191	291	2	evasion	evasion	NOUN
gujaf-191	291	3	and	and	CCONJ
gujaf-191	291	4	inequality	inequality	NOUN
gujaf-191	291	5	:	:	PUNCT
gujaf-191	291	6	some	some	DET
gujaf-191	291	7	theoretical	theoretical	ADJ
gujaf-191	291	8	and	and	CCONJ
gujaf-191	291	9	empirical	empirical	ADJ
gujaf-191	291	10	insights	insight	NOUN
gujaf-191	291	11	.	.	PUNCT
gujaf-191	292	1	economics	economic	NOUN
gujaf-191	292	2	of	of	ADP
gujaf-191	292	3	governance	governance	NOUN
gujaf-191	292	4	.22:309–320	.22:309–320	PUNCT
gujaf-191	293	1	https://doi.org/10.1007/s10101-021-00261-y	https://doi.org/10.1007/s10101-021-00261-y	PROPN
gujaf-191	293	2	.	.	PUNCT
gujaf-191	294	1	apg	apg	PROPN
gujaf-191	294	2	.	.	PUNCT
gujaf-191	295	1	(	(	PUNCT
gujaf-191	295	2	2012	2012	NUM
gujaf-191	295	3	)	)	PUNCT
gujaf-191	295	4	.	.	PUNCT
gujaf-191	296	1	apg	apg	PROPN
gujaf-191	296	2	typology	typology	NOUN
gujaf-191	296	3	report	report	NOUN
gujaf-191	296	4	on	on	ADP
gujaf-191	296	5	trade	trade	NOUN
gujaf-191	296	6	based	base	VERB
gujaf-191	296	7	money	money	NOUN
gujaf-191	296	8	laundering	laundering	NOUN
gujaf-191	296	9	.	.	PUNCT
gujaf-191	297	1	sydney	sydney	PROPN
gujaf-191	297	2	:	:	PUNCT
gujaf-191	297	3	asia	asia	PROPN
gujaf-191	297	4	pacific	pacific	PROPN
gujaf-191	297	5	group	group	NOUN
gujaf-191	297	6	on	on	ADP
gujaf-191	297	7	money	money	NOUN
gujaf-191	297	8	laundering	laundering	NOUN
gujaf-191	297	9	.	.	PUNCT
gujaf-191	298	1	armstrong	armstrong	PROPN
gujaf-191	298	2	,	,	PUNCT
gujaf-191	298	3	m.b	m.b	PROPN
gujaf-191	298	4	.	.	PROPN
gujaf-191	298	5	&	&	CCONJ
gujaf-191	298	6	j.	j.	PROPN
gujaf-191	298	7	robison	robison	PROPN
gujaf-191	298	8	,	,	PUNCT
gujaf-191	298	9	1998	1998	NUM
gujaf-191	298	10	.	.	PUNCT
gujaf-191	299	1	“	"	PUNCT
gujaf-191	299	2	ethics	ethic	NOUN
gujaf-191	299	3	in	in	ADP
gujaf-191	299	4	taxation	taxation	NOUN
gujaf-191	299	5	”	"	PUNCT
gujaf-191	299	6	.	.	PUNCT
gujaf-191	300	1	journal	journal	PROPN
gujaf-191	300	2	of	of	ADP
gujaf-191	300	3	accounting	accounting	NOUN
gujaf-191	300	4	,	,	PUNCT
gujaf-191	300	5	ethics	ethic	NOUN
gujaf-191	300	6	&	&	CCONJ
gujaf-191	300	7	public	public	ADJ
gujaf-191	300	8	policy	policy	NOUN
gujaf-191	300	9	,	,	PUNCT
gujaf-191	300	10	1(4	1(4	NUM
gujaf-191	300	11	)	)	PUNCT
gujaf-191	300	12	,	,	PUNCT
gujaf-191	300	13	pp	pp	ADP
gujaf-191	300	14	.	.	PUNCT
gujaf-191	301	1	535	535	NUM
gujaf-191	301	2	-	-	SYM
gujaf-191	301	3	557	557	NUM
gujaf-191	301	4	.	.	PUNCT
gujaf-191	302	1	in	in	ADP
gujaf-191	302	2	r.	r.	PROPN
gujaf-191	302	3	w.	w.	PROPN
gujaf-191	302	4	mcgee	mcgee	PROPN
gujaf-191	302	5	(	(	PUNCT
gujaf-191	302	6	ed	ed	NOUN
gujaf-191	302	7	.	.	PUNCT
gujaf-191	302	8	)	)	PUNCT
gujaf-191	302	9	,	,	PUNCT
gujaf-191	302	10	“	"	PUNCT
gujaf-191	302	11	the	the	DET
gujaf-191	302	12	ethics	ethic	NOUN
gujaf-191	302	13	of	of	ADP
gujaf-191	302	14	tax	tax	NOUN
gujaf-191	302	15	evasion	evasion	NOUN
gujaf-191	302	16	”	"	PUNCT
gujaf-191	302	17	(	(	PUNCT
gujaf-191	302	18	pp	pp	ADP
gujaf-191	302	19	.	.	PUNCT
gujaf-191	302	20	330348	330348	NUM
gujaf-191	302	21	)	)	PUNCT
gujaf-191	302	22	.	.	PUNCT
gujaf-191	303	1	dumont	dumont	PROPN
gujaf-191	303	2	,	,	PUNCT
gujaf-191	303	3	nj	nj	PROPN
gujaf-191	303	4	:	:	PUNCT
gujaf-191	303	5	the	the	DET
gujaf-191	303	6	dumont	dumont	PROPN
gujaf-191	303	7	institute	institute	NOUN
gujaf-191	303	8	for	for	ADP
gujaf-191	303	9	public	public	ADJ
gujaf-191	303	10	policy	policy	NOUN
gujaf-191	303	11	research	research	NOUN
gujaf-191	303	12	.	.	PUNCT
gujaf-191	304	1	ayodele	ayodele	PROPN
gujaf-191	304	2	,	,	PUNCT
gujaf-191	304	3	a.	a.	PROPN
gujaf-191	304	4	,	,	PUNCT
gujaf-191	304	5	kehinde	kehinde	ADJ
gujaf-191	304	6	o	o	PROPN
gujaf-191	304	7	,	,	PUNCT
gujaf-191	304	8	jonathan	jonathan	PROPN
gujaf-191	304	9	g.	g.	PROPN
gujaf-191	304	10	&	&	CCONJ
gujaf-191	304	11	olamide	olamide	PROPN
gujaf-191	304	12	b.	b.	PROPN
gujaf-191	304	13	h.	h.	PROPN
gujaf-191	304	14	(	(	PUNCT
gujaf-191	304	15	2022	2022	NUM
gujaf-191	304	16	)	)	PUNCT
gujaf-191	304	17	.	.	PUNCT
gujaf-191	305	1	social	social	ADJ
gujaf-191	305	2	construction	construction	NOUN
gujaf-191	305	3	of	of	ADP
gujaf-191	305	4	internet	internet	NOUN
gujaf-191	305	5	fraud	fraud	NOUN
gujaf-191	305	6	as	as	ADP
gujaf-191	305	7	innovation	innovation	NOUN
gujaf-191	305	8	among	among	ADP
gujaf-191	305	9	youths	youth	NOUN
gujaf-191	305	10	in	in	ADP
gujaf-191	305	11	nigeria	nigeria	PROPN
gujaf-191	305	12	.	.	PUNCT
gujaf-191	306	1	international	international	ADJ
gujaf-191	306	2	journal	journal	PROPN
gujaf-191	306	3	of	of	ADP
gujaf-191	306	4	cybersecurity	cybersecurity	NOUN
gujaf-191	306	5	intelligence	intelligence	NOUN
gujaf-191	306	6	&	&	CCONJ
gujaf-191	306	7	cybercrime	cybercrime	NOUN
gujaf-191	306	8	:	:	PUNCT
gujaf-191	306	9	5(1	5(1	NUM
gujaf-191	306	10	)	)	PUNCT
gujaf-191	306	11	,	,	PUNCT
gujaf-191	306	12	23	23	NUM
gujaf-191	306	13	-	-	SYM
gujaf-191	306	14	42	42	NUM
gujaf-191	306	15	.	.	PUNCT
gujaf-191	306	16	available	available	ADJ
gujaf-191	306	17	at	at	ADP
gujaf-191	306	18	:	:	PUNCT
gujaf-191	306	19	https://vc.bridgew.edu/ijcic/vol5/iss1/3	https://vc.bridgew.edu/ijcic/vol5/iss1/3	NUM
gujaf-191	306	20	.	.	PUNCT
gujaf-191	307	1	bukola	bukola	PROPN
gujaf-191	307	2	o.	o.	NOUN
gujaf-191	307	3	(	(	PUNCT
gujaf-191	307	4	2019	2019	NUM
gujaf-191	307	5	)	)	PUNCT
gujaf-191	307	6	.	.	PUNCT
gujaf-191	308	1	regulating	regulate	VERB
gujaf-191	308	2	trade	trade	NOUN
gujaf-191	308	3	-	-	PUNCT
gujaf-191	308	4	based	base	VERB
gujaf-191	308	5	illicit	illicit	ADJ
gujaf-191	308	6	financial	financial	ADJ
gujaf-191	308	7	activities	activity	NOUN
gujaf-191	308	8	in	in	ADP
gujaf-191	308	9	nigeria.project	nigeria.project	PROPN
gujaf-191	308	10	work	work	NOUN
gujaf-191	308	11	submitted	submit	VERB
gujaf-191	308	12	to	to	ADP
gujaf-191	308	13	university	university	PROPN
gujaf-191	308	14	of	of	ADP
gujaf-191	308	15	pretoria	pretoria	PROPN
gujaf-191	308	16	.	.	PUNCT
gujaf-191	309	1	central	central	PROPN
gujaf-191	309	2	bank	bank	PROPN
gujaf-191	309	3	of	of	ADP
gujaf-191	309	4	nigeria	nigeria	PROPN
gujaf-191	309	5	(	(	PUNCT
gujaf-191	309	6	2017	2017	NUM
gujaf-191	309	7	,	,	PUNCT
gujaf-191	309	8	pp.3	pp.3	NOUN
gujaf-191	309	9	-	-	PUNCT
gujaf-191	309	10	5	5	NUM
gujaf-191	309	11	)	)	PUNCT
gujaf-191	309	12	.	.	PUNCT
gujaf-191	310	1	the	the	DET
gujaf-191	310	2	nigerian	nigerian	ADJ
gujaf-191	310	3	financial	financial	ADJ
gujaf-191	310	4	system	system	NOUN
gujaf-191	310	5	at	at	ADP
gujaf-191	310	6	a	a	DET
gujaf-191	310	7	glance	glance	NOUN
gujaf-191	310	8	.	.	PUNCT
gujaf-191	311	1	monetary	monetary	ADJ
gujaf-191	311	2	policy	policy	NOUN
gujaf-191	311	3	department	department	NOUN
gujaf-191	311	4	.	.	PUNCT
gujaf-191	312	1	https://www.cbn.gov.ng/out/2017/ccd/the%20nigerian%20finan	https://www.cbn.gov.ng/out/2017/ccd/the%20nigerian%20finan	PROPN
gujaf-191	312	2	cial%20system.pdf	cial%20system.pdf	PROPN
gujaf-191	312	3	.	.	PUNCT
gujaf-191	313	1	chidubem	chidubem	PROPN
gujaf-191	313	2	f.	f.	PROPN
gujaf-191	313	3	i.	i.	PROPN
gujaf-191	313	4	(	(	PUNCT
gujaf-191	313	5	2021	2021	NUM
gujaf-191	313	6	)	)	PUNCT
gujaf-191	313	7	.	.	PUNCT
gujaf-191	314	1	cyberfraud	cyberfraud	VERB
gujaf-191	314	2	:	:	PUNCT
gujaf-191	314	3	a	a	DET
gujaf-191	314	4	review	review	NOUN
gujaf-191	314	5	of	of	ADP
gujaf-191	314	6	the	the	DET
gujaf-191	314	7	internet	internet	NOUN
gujaf-191	314	8	and	and	CCONJ
gujaf-191	314	9	anonymity	anonymity	NOUN
gujaf-191	314	10	in	in	ADP
gujaf-191	314	11	the	the	DET
gujaf-191	314	12	nigerian	nigerian	ADJ
gujaf-191	314	13	context	context	NOUN
gujaf-191	314	14	.	.	PUNCT
gujaf-191	315	1	issa	issa	PROPN
gujaf-191	315	2	journal	journal	PROPN
gujaf-191	315	3	.	.	PUNCT
gujaf-191	316	1	cordelia	cordelia	PROPN
gujaf-191	316	2	,	,	PUNCT
gujaf-191	316	3	o.	o.	PROPN
gujaf-191	316	4	o.	o.	PROPN
gujaf-191	316	5	(	(	PUNCT
gujaf-191	316	6	2019	2019	NUM
gujaf-191	316	7	)	)	PUNCT
gujaf-191	316	8	.	.	PUNCT
gujaf-191	317	1	tax	tax	NOUN
gujaf-191	317	2	evasion	evasion	NOUN
gujaf-191	317	3	and	and	CCONJ
gujaf-191	317	4	its	its	PRON
gujaf-191	317	5	consequences	consequence	NOUN
gujaf-191	317	6	on	on	ADP
gujaf-191	317	7	an	an	DET
gujaf-191	317	8	emerging	emerge	VERB
gujaf-191	317	9	economy	economy	NOUN
gujaf-191	317	10	:	:	PUNCT
gujaf-191	317	11	nigeria	nigeria	PROPN
gujaf-191	317	12	as	as	ADP
gujaf-191	317	13	a	a	DET
gujaf-191	317	14	focus	focus	NOUN
gujaf-191	317	15	.	.	PUNCT
gujaf-191	318	1	research	research	NOUN
gujaf-191	318	2	in	in	ADP
gujaf-191	318	3	world	world	NOUN
gujaf-191	318	4	economy	economy	NOUN
gujaf-191	318	5	vol	vol	NOUN
gujaf-191	318	6	.	.	PROPN
gujaf-191	319	1	10	10	NUM
gujaf-191	319	2	,	,	PUNCT
gujaf-191	319	3	no	no	INTJ
gujaf-191	319	4	.	.	NOUN
gujaf-191	320	1	3	3	X
gujaf-191	320	2	.	.	X
gujaf-191	320	3	issn	issn	PROPN
gujaf-191	320	4	1923	1923	NUM
gujaf-191	320	5	-	-	SYM
gujaf-191	320	6	3981	3981	NUM
gujaf-191	320	7	.	.	PUNCT
gujaf-191	321	1	e	e	X
gujaf-191	321	2	-	-	PUNCT
gujaf-191	321	3	issn	issn	PROPN
gujaf-191	321	4	1923	1923	NUM
gujaf-191	321	5	-	-	PUNCT
gujaf-191	321	6	399x	399x	PROPN
gujaf-191	321	7	.	.	PUNCT
gujaf-191	321	8	url	url	PROPN
gujaf-191	321	9	:	:	PUNCT
gujaf-191	321	10	https://doi.org/10.5430/rwe.v10n3p127	https://doi.org/10.5430/rwe.v10n3p127	NOUN
gujaf-191	321	11	.	.	PUNCT
gujaf-191	322	1	crowe	crowe	PROPN
gujaf-191	322	2	m.	m.	PROPN
gujaf-191	322	3	t.	t.	PROPN
gujaf-191	322	4	(	(	PUNCT
gujaf-191	322	5	1944	1944	NUM
gujaf-191	322	6	)	)	PUNCT
gujaf-191	322	7	.	.	PUNCT
gujaf-191	323	1	the	the	DET
gujaf-191	323	2	moral	moral	ADJ
gujaf-191	323	3	obligation	obligation	NOUN
gujaf-191	323	4	of	of	ADP
gujaf-191	323	5	paying	pay	VERB
gujaf-191	323	6	just	just	ADV
gujaf-191	323	7	taxes	taxis	NOUN
gujaf-191	323	8	.	.	PUNCT
gujaf-191	324	1	the	the	DET
gujaf-191	324	2	catholic	catholic	PROPN
gujaf-191	324	3	university	university	PROPN
gujaf-191	324	4	of	of	ADP
gujaf-191	324	5	america	america	PROPN
gujaf-191	324	6	studies	study	NOUN
gujaf-191	324	7	in	in	ADP
gujaf-191	324	8	sacred	sacred	ADJ
gujaf-191	324	9	theology	theology	NOUN
gujaf-191	324	10	,	,	PUNCT
gujaf-191	324	11	84	84	NUM
gujaf-191	324	12	.	.	PUNCT
gujaf-191	324	13	onyema	onyema	PROPN
gujaf-191	324	14	,	,	PUNCT
gujaf-191	324	15	e.	e.	PROPN
gujaf-191	324	16	m.	m.	PROPN
gujaf-191	324	17	,	,	PUNCT
gujaf-191	324	18	edeh	edeh	PROPN
gujaf-191	324	19	,	,	PUNCT
gujaf-191	324	20	c.	c.	PROPN
gujaf-191	324	21	d.	d.	PROPN
gujaf-191	324	22	,	,	PUNCT
gujaf-191	324	23	gregory	gregory	PROPN
gujaf-191	324	24	u.	u.	PROPN
gujaf-191	324	25	s.	s.	PROPN
gujaf-191	324	26	,	,	PUNCT
gujaf-191	324	27	michael	michael	PROPN
gujaf-191	324	28	o	o	PROPN
gujaf-191	324	29	,	,	PUNCT
gujaf-191	324	30	edmond	edmond	PROPN
gujaf-191	324	31	v.	v.	PROPN
gujaf-191	324	32	u.	u.	PROPN
gujaf-191	324	33	&	&	CCONJ
gujaf-191	324	34	charles	charles	PROPN
gujaf-191	324	35	n.	n.	PROPN
gujaf-191	324	36	e.	e.	PROPN
gujaf-191	324	37	,	,	PUNCT
gujaf-191	324	38	richard	richard	PROPN
gujaf-191	324	39	-	-	PUNCT
gujaf-191	324	40	n.	n.	PROPN
gujaf-191	324	41	(	(	PUNCT
gujaf-191	324	42	2021	2021	NUM
gujaf-191	324	43	)	)	PUNCT
gujaf-191	324	44	.	.	PUNCT
gujaf-191	325	1	cybersecurity	cybersecurity	NOUN
gujaf-191	325	2	awareness	awareness	NOUN
gujaf-191	325	3	among	among	ADP
gujaf-191	325	4	undergraduate	undergraduate	ADJ
gujaf-191	325	5	students	student	NOUN
gujaf-191	325	6	in	in	ADP
gujaf-191	325	7	enugu	enugu	PROPN
gujaf-191	325	8	nigeria	nigeria	PROPN
gujaf-191	325	9	.	.	PUNCT
gujaf-191	326	1	international	international	ADJ
gujaf-191	326	2	journal	journal	PROPN
gujaf-191	326	3	of	of	ADP
gujaf-191	326	4	information	information	NOUN
gujaf-191	326	5	security	security	NOUN
gujaf-191	326	6	,	,	PUNCT
gujaf-191	326	7	privacy	privacy	NOUN
gujaf-191	326	8	and	and	CCONJ
gujaf-191	326	9	digital	digital	ADJ
gujaf-191	326	10	forensics	forensic	NOUN
gujaf-191	326	11	.	.	PUNCT
gujaf-191	327	1	eboziegbe	eboziegbe	PROPN
gujaf-191	327	2	m.o	m.o	PROPN
gujaf-191	327	3	.	.	PROPN
gujaf-191	327	4	(	(	PUNCT
gujaf-191	327	5	2007	2007	NUM
gujaf-191	327	6	)	)	PUNCT
gujaf-191	327	7	.	.	PUNCT
gujaf-191	328	1	tax	tax	NOUN
gujaf-191	328	2	evasion	evasion	NOUN
gujaf-191	328	3	hinders	hinder	VERB
gujaf-191	328	4	local	local	ADJ
gujaf-191	328	5	governments	government	NOUN
gujaf-191	328	6	.	.	PUNCT
gujaf-191	329	1	the	the	DET
gujaf-191	329	2	saturday	saturday	PROPN
gujaf-191	329	3	tribune	tribune	PROPN
gujaf-191	329	4	,	,	PUNCT
gujaf-191	329	5	october	october	PROPN
gujaf-191	329	6	:	:	PUNCT
gujaf-191	329	7	13	13	NUM
gujaf-191	329	8	.	.	PUNCT
gujaf-191	330	1	erstu	erstu	PROPN
gujaf-191	330	2	t.	t.	PROPN
gujaf-191	330	3	k.	k.	PROPN
gujaf-191	330	4	(	(	PUNCT
gujaf-191	330	5	2021	2021	NUM
gujaf-191	330	6	)	)	PUNCT
gujaf-191	330	7	.	.	PUNCT
gujaf-191	331	1	factors	factor	NOUN
gujaf-191	331	2	influencing	influence	VERB
gujaf-191	331	3	taxpayers	taxpayer	NOUN
gujaf-191	331	4	to	to	PART
gujaf-191	331	5	engage	engage	VERB
gujaf-191	331	6	in	in	ADP
gujaf-191	331	7	tax	tax	NOUN
gujaf-191	331	8	evasion	evasion	NOUN
gujaf-191	331	9	:	:	PUNCT
gujaf-191	331	10	evidence	evidence	NOUN
gujaf-191	331	11	from	from	ADP
gujaf-191	331	12	woldia	woldia	PROPN
gujaf-191	331	13	city	city	PROPN
gujaf-191	331	14	administration	administration	PROPN
gujaf-191	331	15	micro	micro	PROPN
gujaf-191	331	16	,	,	PUNCT
gujaf-191	331	17	small	small	ADJ
gujaf-191	331	18	,	,	PUNCT
gujaf-191	331	19	and	and	CCONJ
gujaf-191	331	20	large	large	ADJ
gujaf-191	331	21	enterprise	enterprise	NOUN
gujaf-191	331	22	taxpayers	taxpayer	NOUN
gujaf-191	331	23	.	.	PUNCT
gujaf-191	332	1	journal	journal	PROPN
gujaf-191	332	2	of	of	ADP
gujaf-191	332	3	innovation	innovation	NOUN
gujaf-191	332	4	and	and	CCONJ
gujaf-191	332	5	entrepreneurship	entrepreneurship	NOUN
gujaf-191	332	6	.	.	PUNCT
gujaf-191	333	1	https://doi.org/10.1186/s13731-020-00142	https://doi.org/10.1186/s13731-020-00142	PROPN
gujaf-191	333	2	.	.	PROPN
gujaf-191	333	3	evelyn	evelyn	PROPN
gujaf-191	333	4	s.	s.	PROPN
gujaf-191	333	5	(	(	PUNCT
gujaf-191	333	6	2020	2020	NUM
gujaf-191	333	7	)	)	PUNCT
gujaf-191	333	8	.	.	PUNCT
gujaf-191	334	1	blacklisted	blacklist	VERB
gujaf-191	334	2	:	:	PUNCT
gujaf-191	334	3	four	four	NUM
gujaf-191	334	4	african	african	ADJ
gujaf-191	334	5	countries	country	NOUN
gujaf-191	334	6	on	on	ADP
gujaf-191	334	7	eu	eu	PROPN
gujaf-191	334	8	’s	’s	PART
gujaf-191	334	9	high	high	ADJ
gujaf-191	334	10	-	-	PUNCT
gujaf-191	334	11	risk	risk	NOUN
gujaf-191	334	12	money	money	NOUN
gujaf-191	334	13	laundering	laundering	NOUN
gujaf-191	334	14	list	list	NOUN
gujaf-191	334	15	.	.	PUNCT
gujaf-191	335	1	financial	financial	ADJ
gujaf-191	335	2	action	action	NOUN
gujaf-191	335	3	task	task	PROPN
gujaf-191	335	4	force	force	NOUN
gujaf-191	335	5	found	find	VERB
gujaf-191	335	6	mauritius	mauritius	PROPN
gujaf-191	335	7	deficient	deficient	ADJ
gujaf-191	335	8	on	on	ADP
gujaf-191	335	9	anti	anti	ADJ
gujaf-191	335	10	-	-	ADJ
gujaf-191	335	11	money	money	ADJ
gujaf-191	335	12	laundering	laundering	NOUN
gujaf-191	335	13	.	.	PUNCT
gujaf-191	336	1	https://theexchange.africa/africa/four-africancountries-on-money-laundering	https://theexchange.africa/africa/four-africancountries-on-money-laundere	VERB
gujaf-191	336	2	blacklist	blacklist	NOUN
gujaf-191	336	3	/	/	SYM
gujaf-191	336	4	https://theexchange.africa	https://theexchange.africa	PROPN
gujaf-191	336	5	/	/	SYM
gujaf-191	336	6	africa	africa	PROPN
gujaf-191	336	7	/	/	SYM
gujaf-191	336	8	four	four	NUM
gujaf-191	336	9	-	-	PUNCT
gujaf-191	336	10	african	african	ADJ
gujaf-191	336	11	-	-	PUNCT
gujaf-191	336	12	countries	country	NOUN
gujaf-191	336	13	-	-	PUNCT
gujaf-191	336	14	onmoney	onmoney	NOUN
gujaf-191	336	15	-	-	PUNCT
gujaf-191	336	16	laundering	laundering	NOUN
gujaf-191	336	17	-	-	PUNCT
gujaf-191	336	18	blacklist/.	blacklist/.	NOUN
gujaf-191	336	19	fakile	fakile	NOUN
gujaf-191	336	20	a.s	a.s	PROPN
gujaf-191	336	21	.	.	PROPN
gujaf-191	336	22	&	&	CCONJ
gujaf-191	336	23	adegbie	adegbie	PROPN
gujaf-191	336	24	,	,	PUNCT
gujaf-191	336	25	f.	f.	PROPN
gujaf-191	336	26	f.	f.	PROPN
gujaf-191	336	27	(	(	PUNCT
gujaf-191	336	28	2011	2011	NUM
gujaf-191	336	29	)	)	PUNCT
gujaf-191	336	30	company	company	NOUN
gujaf-191	336	31	income	income	NOUN
gujaf-191	336	32	tax	tax	NOUN
gujaf-191	336	33	and	and	CCONJ
gujaf-191	336	34	nigeria	nigeria	PROPN
gujaf-191	336	35	economic	economic	ADJ
gujaf-191	336	36	development	development	NOUN
gujaf-191	336	37	.	.	PUNCT
gujaf-191	337	1	european	european	PROPN
gujaf-191	337	2	journal	journal	PROPN
gujaf-191	337	3	of	of	ADP
gujaf-191	337	4	social	social	ADJ
gujaf-191	337	5	sciences	science	NOUN
gujaf-191	337	6	vol.2	vol.2	PROPN
gujaf-191	337	7	(	(	PUNCT
gujaf-191	337	8	6	6	NUM
gujaf-191	337	9	)	)	PUNCT
gujaf-191	337	10	326	326	NUM
gujaf-191	337	11	-	-	SYM
gujaf-191	337	12	330	330	NUM
gujaf-191	337	13	fatf	fatf	NOUN
gujaf-191	337	14	(	(	PUNCT
gujaf-191	337	15	2006	2006	NUM
gujaf-191	337	16	)	)	PUNCT
gujaf-191	337	17	.	.	PUNCT
gujaf-191	338	1	trade	trade	NOUN
gujaf-191	338	2	based	base	VERB
gujaf-191	338	3	money	money	NOUN
gujaf-191	338	4	laundering	laundering	NOUN
gujaf-191	338	5	.	.	PUNCT
gujaf-191	339	1	fatfreport.trade	fatfreport.trade	NOUN
gujaf-191	339	2	-	-	PUNCT
gujaf-191	339	3	based	base	VERB
gujaf-191	339	4	money	money	NOUN
gujaf-191	339	5	laundering	launder	VERB
gujaf-191	339	6	risk	risk	NOUN
gujaf-191	339	7	indicators.https://sanctionscanner.com/blog/fatf-report-trade-basedmoney-laundering-risk-indicators562#:~:text=%20risk%20signs%20for%20tradebased%20money%20l	indicators.https://sanctionscanner.com/blog/fatf-report-trade-basedmoney-laundering-risk-indicators562#:~:text=%20risk%20signs%20for%20tradebased%20money%20l	PROPN
gujaf-191	339	8	aundering%20,indicaters.%20a%20commercial%20entity%20makes%20l	aundering%20,indicaters.%20a%20commercial%20entity%20makes%20l	PROPN
gujaf-191	339	9	ast	ast	PROPN
gujaf-191	339	10	-	-	PUNCT
gujaf-191	339	11	minute	minute	NOUN
gujaf-191	339	12	...	...	PUNCT
gujaf-191	339	13	%20more%20	%20more%20	ADJ
gujaf-191	339	14	fatf	fatf	NOUN
gujaf-191	339	15	.	.	PUNCT
gujaf-191	340	1	(	(	PUNCT
gujaf-191	340	2	2008	2008	NUM
gujaf-191	340	3	)	)	PUNCT
gujaf-191	340	4	.	.	PUNCT
gujaf-191	341	1	trade	trade	NOUN
gujaf-191	341	2	-	-	PUNCT
gujaf-191	341	3	based	base	VERB
gujaf-191	341	4	money	money	NOUN
gujaf-191	341	5	laundering	laundering	NOUN
gujaf-191	341	6	.	.	PUNCT
gujaf-191	342	1	france	france	PROPN
gujaf-191	342	2	.	.	PUNCT
gujaf-191	343	1	financial	financial	ADJ
gujaf-191	343	2	action	action	NOUN
gujaf-191	343	3	task	task	NOUN
gujaf-191	343	4	force	force	NOUN
gujaf-191	343	5	.	.	PUNCT
gujaf-191	344	1	fedelia	fedelia	PROPN
gujaf-191	344	2	n.	n.	PROPN
gujaf-191	344	3	o.	o.	PROPN
gujaf-191	344	4	(	(	PUNCT
gujaf-191	344	5	2021	2021	NUM
gujaf-191	344	6	)	)	PUNCT
gujaf-191	344	7	.	.	PUNCT
gujaf-191	345	1	addressing	address	VERB
gujaf-191	345	2	the	the	DET
gujaf-191	345	3	challenges	challenge	NOUN
gujaf-191	345	4	of	of	ADP
gujaf-191	345	5	tax	tax	NOUN
gujaf-191	345	6	administration	administration	NOUN
gujaf-191	345	7	in	in	ADP
gujaf-191	345	8	nigeria	nigeria	PROPN
gujaf-191	345	9	:	:	PUNCT
gujaf-191	345	10	an	an	DET
gujaf-191	345	11	overview	overview	NOUN
gujaf-191	345	12	.	.	PUNCT
gujaf-191	346	1	international	international	ADJ
gujaf-191	346	2	journal	journal	NOUN
gujaf-191	346	3	of	of	ADP
gujaf-191	346	4	innovative	innovative	ADJ
gujaf-191	346	5	finance	finance	NOUN
gujaf-191	346	6	and	and	CCONJ
gujaf-191	346	7	economics	economic	NOUN
gujaf-191	346	8	research	research	PROPN
gujaf-191	346	9	9(3):86	9(3):86	PROPN
gujaf-191	346	10	-	-	SYM
gujaf-191	346	11	96	96	NUM
gujaf-191	346	12	.	.	PUNCT
gujaf-191	347	1	issn	issn	PROPN
gujaf-191	347	2	:	:	PUNCT
gujaf-191	347	3	2360	2360	NUM
gujaf-191	347	4	-	-	PUNCT
gujaf-191	347	5	896x	896x	NOUN
gujaf-191	347	6	.	.	PUNCT
gujaf-191	348	1	ferwerda	ferwerda	PROPN
gujaf-191	348	2	,	,	PUNCT
gujaf-191	348	3	j.	j.	PROPN
gujaf-191	348	4	(	(	PUNCT
gujaf-191	348	5	2012	2012	NUM
gujaf-191	348	6	)	)	PUNCT
gujaf-191	348	7	.	.	PUNCT
gujaf-191	349	1	the	the	DET
gujaf-191	349	2	multidisciplinary	multidisciplinary	ADJ
gujaf-191	349	3	economics	economic	NOUN
gujaf-191	349	4	of	of	ADP
gujaf-191	349	5	money	money	NOUN
gujaf-191	349	6	laundering	laundering	NOUN
gujaf-191	349	7	.	.	PUNCT
gujaf-191	350	1	printed	print	VERB
gujaf-191	350	2	by	by	ADP
gujaf-191	350	3	ridderprint	ridderprint	NOUN
gujaf-191	350	4	,	,	PUNCT
gujaf-191	350	5	ridderkerk	ridderkerk	NOUN
gujaf-191	350	6	,	,	PUNCT
gujaf-191	350	7	tjalling	tjalle	VERB
gujaf-191	350	8	c.	c.	PROPN
gujaf-191	350	9	koopmans	koopmans	PROPN
gujaf-191	350	10	dissertation	dissertation	NOUN
gujaf-191	350	11	series	series	NOUN
gujaf-191	350	12	.	.	PUNCT
gujaf-191	351	1	finance	finance	NOUN
gujaf-191	351	2	m.	m.	NOUN
gujaf-191	351	3	(	(	PUNCT
gujaf-191	351	4	2021	2021	NUM
gujaf-191	351	5	)	)	PUNCT
gujaf-191	351	6	.	.	PUNCT
gujaf-191	352	1	an	an	DET
gujaf-191	352	2	overview	overview	NOUN
gujaf-191	352	3	of	of	ADP
gujaf-191	352	4	trade	trade	NOUN
gujaf-191	352	5	-	-	PUNCT
gujaf-191	352	6	based	base	VERB
gujaf-191	352	7	money	money	NOUN
gujaf-191	352	8	-	-	PUNCT
gujaf-191	352	9	laundering	laundering	NOUN
gujaf-191	352	10	.	.	PUNCT
gujaf-191	353	1	https://financemalta.org/news/an-overview-of-trade-based-moneylaundering/.	https://financemalta.org/news/an-overview-of-trade-based-moneylaundering/.	PROPN
gujaf-191	353	2	gallemore	gallemore	PROPN
gujaf-191	353	3	,	,	PUNCT
gujaf-191	353	4	j.	j.	PROPN
gujaf-191	353	5	,	,	PUNCT
gujaf-191	353	6	&	&	CCONJ
gujaf-191	353	7	labro	labro	PROPN
gujaf-191	353	8	,	,	PUNCT
gujaf-191	353	9	e.	e.	PROPN
gujaf-191	353	10	(	(	PUNCT
gujaf-191	353	11	2015	2015	NUM
gujaf-191	353	12	)	)	PUNCT
gujaf-191	353	13	.	.	PUNCT
gujaf-191	354	1	the	the	DET
gujaf-191	354	2	importance	importance	NOUN
gujaf-191	354	3	of	of	ADP
gujaf-191	354	4	the	the	DET
gujaf-191	354	5	internal	internal	ADJ
gujaf-191	354	6	information	information	NOUN
gujaf-191	354	7	environment	environment	NOUN
gujaf-191	354	8	for	for	ADP
gujaf-191	354	9	tax	tax	NOUN
gujaf-191	354	10	avoidance	avoidance	NOUN
gujaf-191	354	11	.	.	PUNCT
gujaf-191	355	1	journal	journal	NOUN
gujaf-191	355	2	of	of	ADP
gujaf-191	355	3	accounting	accounting	NOUN
gujaf-191	355	4	and	and	CCONJ
gujaf-191	355	5	economics	economic	NOUN
gujaf-191	355	6	,	,	PUNCT
gujaf-191	355	7	60(1	60(1	NUM
gujaf-191	355	8	)	)	PUNCT
gujaf-191	355	9	,	,	PUNCT
gujaf-191	355	10	149–167	149–167	NUM
gujaf-191	355	11	.	.	PUNCT
gujaf-191	356	1	info	info	NOUN
gujaf-191	356	2	guide	guide	PROPN
gujaf-191	356	3	nigeria	nigeria	PROPN
gujaf-191	356	4	(	(	PUNCT
gujaf-191	356	5	2018	2018	NUM
gujaf-191	356	6	)	)	PUNCT
gujaf-191	356	7	.	.	PUNCT
gujaf-191	357	1	10	10	NUM
gujaf-191	357	2	problems	problem	NOUN
gujaf-191	357	3	of	of	ADP
gujaf-191	357	4	nigerian	nigerian	ADJ
gujaf-191	357	5	financial	financial	ADJ
gujaf-191	357	6	system	system	NOUN
gujaf-191	357	7	and	and	CCONJ
gujaf-191	357	8	possible	possible	ADJ
gujaf-191	357	9	solutions	solution	NOUN
gujaf-191	357	10	.	.	PUNCT
gujaf-191	358	1	https://infoguidenigeria.com/10-problems-nigerian-financialsystem-solutions/.	https://infoguidenigeria.com/10-problems-nigerian-financialsystem-solutions/.	PROPN
gujaf-191	358	2	kim	kim	PROPN
gujaf-191	358	3	,	,	PUNCT
gujaf-191	358	4	s.	s.	PROPN
gujaf-191	358	5	(	(	PUNCT
gujaf-191	358	6	2008	2008	NUM
gujaf-191	358	7	)	)	PUNCT
gujaf-191	358	8	.	.	PUNCT
gujaf-191	359	1	does	do	AUX
gujaf-191	359	2	political	political	ADJ
gujaf-191	359	3	intention	intention	NOUN
gujaf-191	359	4	affect	affect	VERB
gujaf-191	359	5	tax	tax	NOUN
gujaf-191	359	6	evasion	evasion	NOUN
gujaf-191	359	7	?	?	PUNCT
gujaf-191	360	1	journal	journal	NOUN
gujaf-191	360	2	of	of	ADP
gujaf-191	360	3	policy	policy	NOUN
gujaf-191	360	4	modeling	modeling	NOUN
gujaf-191	360	5	,	,	PUNCT
gujaf-191	360	6	30(3	30(3	NUM
gujaf-191	360	7	)	)	PUNCT
gujaf-191	360	8	,	,	PUNCT
gujaf-191	360	9	401–415	401–415	NUM
gujaf-191	360	10	.	.	PUNCT
gujaf-191	361	1	leyira	leyira	PROPN
gujaf-191	361	2	,	,	PUNCT
gujaf-191	361	3	m.	m.	NOUN
gujaf-191	361	4	,	,	PUNCT
gujaf-191	361	5	chukwuma	chukwuma	PROPN
gujaf-191	361	6	e.	e.	PROPN
gujaf-191	361	7	&	&	CCONJ
gujaf-191	361	8	asian	asian	PROPN
gujaf-191	361	9	a.	a.	PROPN
gujaf-191	361	10	u.	u.	PROPN
gujaf-191	361	11	(	(	PUNCT
gujaf-191	361	12	2012	2012	NUM
gujaf-191	361	13	)	)	PUNCT
gujaf-191	361	14	.	.	PUNCT
gujaf-191	362	1	tax	tax	NOUN
gujaf-191	362	2	system	system	NOUN
gujaf-191	362	3	in	in	ADP
gujaf-191	362	4	nigeria	nigeria	PROPN
gujaf-191	362	5	–	–	PUNCT
gujaf-191	362	6	challenges	challenge	NOUN
gujaf-191	362	7	and	and	CCONJ
gujaf-191	362	8	the	the	DET
gujaf-191	362	9	way	way	NOUN
gujaf-191	362	10	forward	forward	ADV
gujaf-191	362	11	.	.	PUNCT
gujaf-191	363	1	research	research	NOUN
gujaf-191	363	2	journal	journal	PROPN
gujaf-191	363	3	of	of	ADP
gujaf-191	363	4	finance	finance	NOUN
gujaf-191	363	5	and	and	CCONJ
gujaf-191	363	6	accounting	accounting	NOUN
gujaf-191	363	7	vol	vol	NOUN
gujaf-191	363	8	.	.	PROPN
gujaf-191	364	1	3	3	NUM
gujaf-191	364	2	no	no	NOUN
gujaf-191	364	3	.	.	NOUN
gujaf-191	365	1	5	5	NUM
gujaf-191	365	2	9	9	NUM
gujaf-191	365	3	-	-	SYM
gujaf-191	365	4	15	15	NUM
gujaf-191	365	5	luigi	luigi	NOUN
gujaf-191	365	6	,	,	PUNCT
gujaf-191	365	7	p.	p.	PROPN
gujaf-191	365	8	leonardo	leonardo	PROPN
gujaf-191	366	1	c	c	X
gujaf-191	366	2	,	,	PUNCT
gujaf-191	366	3	n.	n.	PROPN
gujaf-191	366	4	subhash	subhash	PROPN
gujaf-191	366	5	,	,	PUNCT
gujaf-191	366	6	p.	p.	PROPN
gujaf-191	366	7	venkata	venkata	PROPN
gujaf-191	366	8	d.	d.	PROPN
gujaf-191	366	9	r.	r.	PROPN
gujaf-191	366	10	,	,	PUNCT
gujaf-191	366	11	praveen	praveen	PROPN
gujaf-191	366	12	,	,	PUNCT
gujaf-191	366	13	m.	m.	NOUN
gujaf-191	366	14	,	,	PUNCT
gujaf-191	366	15	kartikey	kartikey	PROPN
gujaf-191	366	16	k	k	PROPN
gujaf-191	366	17	,	,	PUNCT
gujaf-191	366	18	m.	m.	NOUN
gujaf-191	366	19	kalyan	kalyan	PROPN
gujaf-191	366	20	c	c	PROPN
gujaf-191	366	21	,	,	PUNCT
gujaf-191	366	22	r.	r.	PROPN
gujaf-191	366	23	duraipandian	duraipandian	PROPN
gujaf-191	366	24	,	,	PUNCT
gujaf-191	366	25	s.	s.	PROPN
gujaf-191	366	26	suman	suman	PROPN
gujaf-191	366	27	r	r	PROPN
gujaf-191	366	28	&	&	CCONJ
gujaf-191	366	29	regin	regin	PROPN
gujaf-191	366	30	,	,	PUNCT
gujaf-191	366	31	r.	r.	PROPN
gujaf-191	366	32	(	(	PUNCT
gujaf-191	366	33	2021	2021	NUM
gujaf-191	366	34	)	)	PUNCT
gujaf-191	366	35	.	.	PUNCT
gujaf-191	367	1	the	the	DET
gujaf-191	367	2	impact	impact	NOUN
gujaf-191	367	3	of	of	ADP
gujaf-191	367	4	internet	internet	NOUN
gujaf-191	367	5	fraud	fraud	NOUN
gujaf-191	367	6	on	on	ADP
gujaf-191	367	7	financial	financial	ADJ
gujaf-191	367	8	performance	performance	NOUN
gujaf-191	367	9	of	of	ADP
gujaf-191	367	10	banks	bank	NOUN
gujaf-191	367	11	.	.	PUNCT
gujaf-191	368	1	turkish	turkish	ADJ
gujaf-191	368	2	online	online	ADJ
gujaf-191	368	3	journal	journal	PROPN
gujaf-191	368	4	of	of	ADP
gujaf-191	368	5	qualitative	qualitative	ADJ
gujaf-191	368	6	inquiry	inquiry	NOUN
gujaf-191	368	7	(	(	PUNCT
gujaf-191	368	8	tojqi	tojqi	NOUN
gujaf-191	368	9	)	)	PUNCT
gujaf-191	368	10	volume	volume	NOUN
gujaf-191	368	11	12	12	NUM
gujaf-191	368	12	,	,	PUNCT
gujaf-191	368	13	issue	issue	NOUN
gujaf-191	368	14	6	6	NUM
gujaf-191	368	15	:	:	SYM
gujaf-191	368	16	8126	8126	NUM
gujaf-191	368	17	-	-	SYM
gujaf-191	368	18	8158	8158	NUM
gujaf-191	368	19	.	.	PUNCT
gujaf-191	369	1	lyeonov	lyeonov	PROPN
gujaf-191	369	2	,	,	PUNCT
gujaf-191	369	3	s.	s.	PROPN
gujaf-191	369	4	,	,	PUNCT
gujaf-191	369	5	кuzmenko	кuzmenko	PROPN
gujaf-191	369	6	,	,	PUNCT
gujaf-191	369	7	о	о	PROPN
gujaf-191	369	8	.	.	PROPN
gujaf-191	369	9	,	,	PUNCT
gujaf-191	369	10	yarovenko	yarovenko	PROPN
gujaf-191	369	11	,	,	PUNCT
gujaf-191	369	12	h.	h.	PROPN
gujaf-191	369	13	&	&	CCONJ
gujaf-191	369	14	dotsenko	dotsenko	PROPN
gujaf-191	369	15	,	,	PUNCT
gujaf-191	369	16	t.	t.	PROPN
gujaf-191	369	17	(	(	PUNCT
gujaf-191	369	18	2019	2019	NUM
gujaf-191	369	19	)	)	PUNCT
gujaf-191	369	20	.	.	PUNCT
gujaf-191	370	1	the	the	DET
gujaf-191	370	2	innovative	innovative	ADJ
gujaf-191	370	3	approach	approach	NOUN
gujaf-191	370	4	to	to	ADP
gujaf-191	370	5	increasing	increase	VERB
gujaf-191	370	6	cybersecurity	cybersecurity	NOUN
gujaf-191	370	7	of	of	ADP
gujaf-191	370	8	transactions	transaction	NOUN
gujaf-191	370	9	through	through	ADP
gujaf-191	370	10	counteraction	counteraction	NOUN
gujaf-191	370	11	to	to	ADP
gujaf-191	370	12	money	money	NOUN
gujaf-191	370	13	laundering	laundering	NOUN
gujaf-191	370	14	.	.	PUNCT
gujaf-191	371	1	marketing	marketing	NOUN
gujaf-191	371	2	and	and	CCONJ
gujaf-191	371	3	management	management	NOUN
gujaf-191	371	4	of	of	ADP
gujaf-191	371	5	innovations	innovation	NOUN
gujaf-191	371	6	,	,	PUNCT
gujaf-191	371	7	3	3	NUM
gujaf-191	371	8	,	,	PUNCT
gujaf-191	371	9	308	308	NUM
gujaf-191	371	10	-	-	SYM
gujaf-191	371	11	326	326	NUM
gujaf-191	371	12	.	.	PUNCT
gujaf-191	372	1	http://doi.org/10.21272/mmi.2019.3-24	http://doi.org/10.21272/mmi.2019.3-24	NOUN
gujaf-191	372	2	308	308	NUM
gujaf-191	372	3	.	.	PUNCT
gujaf-191	373	1	mark	mark	PROPN
gujaf-191	373	2	f.	f.	PROPN
gujaf-191	373	3	(	(	PUNCT
gujaf-191	373	4	2016	2016	NUM
gujaf-191	373	5	)	)	PUNCT
gujaf-191	373	6	.	.	PUNCT
gujaf-191	374	1	nigeria	nigeria	PROPN
gujaf-191	374	2	’s	’s	PART
gujaf-191	374	3	increasing	increase	VERB
gujaf-191	374	4	focus	focus	NOUN
gujaf-191	374	5	on	on	ADP
gujaf-191	374	6	trade	trade	NOUN
gujaf-191	374	7	-	-	PUNCT
gujaf-191	374	8	based	base	VERB
gujaf-191	374	9	money	money	NOUN
gujaf-191	374	10	laundering	laundering	NOUN
gujaf-191	374	11	.	.	PUNCT
gujaf-191	375	1	trade	trade	NOUN
gujaf-191	375	2	based	base	VERB
gujaf-191	375	3	financialcrimes	financialcrime	NOUN
gujaf-191	375	4	news	news	PROPN
gujaf-191	375	5	.	.	PUNCT
gujaf-191	376	1	https://amlnewsflow.coastlinesolutions.com/2016/11/23/nigeriasincreasing-focus-on-trade-based-money-laundering/.	https://amlnewsflow.coastlinesolutions.com/2016/11/23/nigeriasincreasing-focus-on-trade-based-money-laundering/.	PROPN
gujaf-191	376	2	mcgee	mcgee	PROPN
gujaf-191	376	3	r.	r.	PROPN
gujaf-191	376	4	w.	w.	PROPN
gujaf-191	376	5	&	&	CCONJ
gujaf-191	376	6	y.	y.	PROPN
gujaf-191	376	7	an	an	PRON
gujaf-191	376	8	(	(	PUNCT
gujaf-191	376	9	2006	2006	NUM
gujaf-191	376	10	)	)	PUNCT
gujaf-191	376	11	.	.	PUNCT
gujaf-191	377	1	the	the	DET
gujaf-191	377	2	ethics	ethic	NOUN
gujaf-191	377	3	of	of	ADP
gujaf-191	377	4	tax	tax	NOUN
gujaf-191	377	5	evasion	evasion	NOUN
gujaf-191	377	6	:	:	PUNCT
gujaf-191	377	7	a	a	DET
gujaf-191	377	8	survey	survey	NOUN
gujaf-191	377	9	of	of	ADP
gujaf-191	377	10	chinese	chinese	ADJ
gujaf-191	377	11	business	business	NOUN
gujaf-191	377	12	and	and	CCONJ
gujaf-191	377	13	economics	economic	NOUN
gujaf-191	377	14	students	student	NOUN
gujaf-191	377	15	.	.	PUNCT
gujaf-191	378	1	published	publish	VERB
gujaf-191	378	2	in	in	ADP
gujaf-191	378	3	the	the	DET
gujaf-191	378	4	proceedings	proceeding	NOUN
gujaf-191	378	5	of	of	ADP
gujaf-191	378	6	the	the	DET
gujaf-191	378	7	international	international	PROPN
gujaf-191	378	8	academy	academy	PROPN
gujaf-191	378	9	of	of	ADP
gujaf-191	378	10	business	business	NOUN
gujaf-191	378	11	and	and	CCONJ
gujaf-191	378	12	public	public	ADJ
gujaf-191	378	13	administration	administration	NOUN
gujaf-191	378	14	disciplines	discipline	NOUN
gujaf-191	378	15	(	(	PUNCT
gujaf-191	378	16	iabpad	iabpad	NOUN
gujaf-191	378	17	)	)	PUNCT
gujaf-191	378	18	,	,	PUNCT
gujaf-191	378	19	2006	2006	NUM
gujaf-191	378	20	winter	winter	NOUN
gujaf-191	378	21	conference	conference	PROPN
gujaf-191	378	22	,	,	PUNCT
gujaf-191	378	23	orlando	orlando	PROPN
gujaf-191	378	24	,	,	PUNCT
gujaf-191	378	25	florida	florida	PROPN
gujaf-191	378	26	.	.	PUNCT
gujaf-191	379	1	reprinted	reprint	VERB
gujaf-191	379	2	at	at	ADP
gujaf-191	379	3	www.ssrn.com	www.ssrn.com	PROPN
gujaf-191	379	4	.	.	PUNCT
gujaf-191	380	1	mcgee	mcgee	PROPN
gujaf-191	380	2	r.	r.	PROPN
gujaf-191	380	3	w.	w.	PROPN
gujaf-191	380	4	(	(	PUNCT
gujaf-191	380	5	1998	1998	NUM
gujaf-191	380	6	)	)	PUNCT
gujaf-191	380	7	.	.	PUNCT
gujaf-191	381	1	“	"	PUNCT
gujaf-191	381	2	the	the	DET
gujaf-191	381	3	ethics	ethic	NOUN
gujaf-191	381	4	of	of	ADP
gujaf-191	381	5	tax	tax	NOUN
gujaf-191	381	6	evasion	evasion	NOUN
gujaf-191	381	7	in	in	ADP
gujaf-191	381	8	islam	islam	PROPN
gujaf-191	381	9	:	:	PUNCT
gujaf-191	381	10	a	a	DET
gujaf-191	381	11	comment	comment	NOUN
gujaf-191	381	12	”	"	PUNCT
gujaf-191	381	13	.	.	PUNCT
gujaf-191	382	1	journal	journal	PROPN
gujaf-191	382	2	of	of	ADP
gujaf-191	382	3	accounting	accounting	NOUN
gujaf-191	382	4	,	,	PUNCT
gujaf-191	382	5	ethics	ethic	NOUN
gujaf-191	382	6	&	&	CCONJ
gujaf-191	382	7	public	public	ADJ
gujaf-191	382	8	policy	policy	NOUN
gujaf-191	382	9	,	,	PUNCT
gujaf-191	382	10	1(2	1(2	NUM
gujaf-191	382	11	)	)	PUNCT
gujaf-191	382	12	,	,	PUNCT
gujaf-191	382	13	pp	pp	ADP
gujaf-191	382	14	.	.	PUNCT
gujaf-191	383	1	162	162	NUM
gujaf-191	383	2	-	-	SYM
gujaf-191	383	3	168	168	NUM
gujaf-191	383	4	mcgee	mcgee	PROPN
gujaf-191	383	5	r.	r.	PROPN
gujaf-191	383	6	w.	w.	PROPN
gujaf-191	383	7	(	(	PUNCT
gujaf-191	383	8	1999	1999	NUM
gujaf-191	383	9	)	)	PUNCT
gujaf-191	383	10	.	.	PUNCT
gujaf-191	384	1	“	"	PUNCT
gujaf-191	384	2	why	why	SCONJ
gujaf-191	384	3	people	people	NOUN
gujaf-191	384	4	evade	evade	VERB
gujaf-191	384	5	taxes	taxis	NOUN
gujaf-191	384	6	in	in	ADP
gujaf-191	384	7	armenia	armenia	PROPN
gujaf-191	384	8	:	:	PUNCT
gujaf-191	384	9	a	a	DET
gujaf-191	384	10	look	look	NOUN
gujaf-191	384	11	at	at	ADP
gujaf-191	384	12	an	an	DET
gujaf-191	384	13	ethical	ethical	ADJ
gujaf-191	384	14	issue	issue	NOUN
gujaf-191	384	15	based	base	VERB
gujaf-191	384	16	on	on	ADP
gujaf-191	384	17	a	a	DET
gujaf-191	384	18	summary	summary	NOUN
gujaf-191	384	19	of	of	ADP
gujaf-191	384	20	interviews	interview	NOUN
gujaf-191	384	21	”	"	PUNCT
gujaf-191	384	22	.	.	PUNCT
gujaf-191	385	1	journal	journal	PROPN
gujaf-191	385	2	of	of	ADP
gujaf-191	385	3	accounting	accounting	NOUN
gujaf-191	385	4	,	,	PUNCT
gujaf-191	385	5	ethics	ethic	NOUN
gujaf-191	385	6	&	&	CCONJ
gujaf-191	385	7	public	public	ADJ
gujaf-191	385	8	policy	policy	NOUN
gujaf-191	385	9	,	,	PUNCT
gujaf-191	385	10	2(2	2(2	NUM
gujaf-191	385	11	)	)	PUNCT
gujaf-191	385	12	,	,	PUNCT
gujaf-191	385	13	pp	pp	ADP
gujaf-191	385	14	.	.	PUNCT
gujaf-191	386	1	408	408	NUM
gujaf-191	386	2	416	416	NUM
gujaf-191	386	3	.	.	PUNCT
gujaf-191	386	4	reprinted	reprint	VERB
gujaf-191	386	5	at	at	ADP
gujaf-191	386	6	http://ssrn.com/abstract=	http://ssrn.com/abstract=	PROPN
gujaf-191	386	7	242568	242568	NUM
gujaf-191	386	8	meleq	meleq	PROPN
gujaf-191	386	9	hoxhaj	hoxhaj	PROPN
gujaf-191	386	10	&	&	CCONJ
gujaf-191	386	11	erjus	erju	VERB
gujaf-191	386	12	kamolli	kamolli	PROPN
gujaf-191	386	13	(	(	PUNCT
gujaf-191	386	14	2022	2022	NUM
gujaf-191	386	15	)	)	PUNCT
gujaf-191	386	16	.	.	PUNCT
gujaf-191	387	1	factors	factor	NOUN
gujaf-191	387	2	influencing	influence	VERB
gujaf-191	387	3	tax	tax	NOUN
gujaf-191	387	4	evasion	evasion	NOUN
gujaf-191	387	5	of	of	ADP
gujaf-191	387	6	businesses	business	NOUN
gujaf-191	387	7	:	:	PUNCT
gujaf-191	387	8	the	the	DET
gujaf-191	387	9	case	case	NOUN
gujaf-191	387	10	of	of	ADP
gujaf-191	387	11	albania	albania	PROPN
gujaf-191	387	12	.	.	PUNCT
gujaf-191	388	1	european	european	PROPN
gujaf-191	388	2	journal	journal	PROPN
gujaf-191	388	3	of	of	ADP
gujaf-191	388	4	economics	economic	NOUN
gujaf-191	388	5	and	and	CCONJ
gujaf-191	388	6	business	business	NOUN
gujaf-191	388	7	studies	study	NOUN
gujaf-191	388	8	.	.	PUNCT
gujaf-191	389	1	volume	volume	NOUN
gujaf-191	389	2	8	8	NUM
gujaf-191	389	3	,	,	PUNCT
gujaf-191	389	4	issue	issue	NOUN
gujaf-191	389	5	1	1	NUM
gujaf-191	389	6	.	.	PUNCT
gujaf-191	390	1	issn	issn	PROPN
gujaf-191	390	2	2411	2411	NUM
gujaf-191	390	3	-	-	SYM
gujaf-191	390	4	9571	9571	NUM
gujaf-191	390	5	(	(	PUNCT
gujaf-191	390	6	print	print	NOUN
gujaf-191	390	7	)	)	PUNCT
gujaf-191	390	8	issn	issn	PROPN
gujaf-191	390	9	24114073	24114073	NUM
gujaf-191	390	10	(	(	PUNCT
gujaf-191	390	11	online	online	NOUN
gujaf-191	390	12	)	)	PUNCT
gujaf-191	390	13	.	.	PUNCT
gujaf-191	391	1	morales	morales	PROPN
gujaf-191	391	2	a.	a.	PROPN
gujaf-191	391	3	(	(	PUNCT
gujaf-191	391	4	1998	1998	NUM
gujaf-191	391	5	)	)	PUNCT
gujaf-191	391	6	.	.	PUNCT
gujaf-191	392	1	“	"	PUNCT
gujaf-191	392	2	income	income	NOUN
gujaf-191	392	3	tax	tax	NOUN
gujaf-191	392	4	compliance	compliance	NOUN
gujaf-191	392	5	and	and	CCONJ
gujaf-191	392	6	alternative	alternative	ADJ
gujaf-191	392	7	views	view	NOUN
gujaf-191	392	8	of	of	ADP
gujaf-191	392	9	ethics	ethic	NOUN
gujaf-191	392	10	and	and	CCONJ
gujaf-191	392	11	human	human	ADJ
gujaf-191	392	12	nature	nature	NOUN
gujaf-191	392	13	”	"	PUNCT
gujaf-191	392	14	journal	journal	NOUN
gujaf-191	392	15	of	of	ADP
gujaf-191	392	16	accounting	accounting	NOUN
gujaf-191	392	17	,	,	PUNCT
gujaf-191	392	18	ethics	ethic	NOUN
gujaf-191	392	19	&	&	CCONJ
gujaf-191	392	20	public	public	ADJ
gujaf-191	392	21	policy	policy	NOUN
gujaf-191	392	22	,	,	PUNCT
gujaf-191	392	23	1(3	1(3	NUM
gujaf-191	392	24	)	)	PUNCT
gujaf-191	392	25	,	,	PUNCT
gujaf-191	392	26	pp	pp	PROPN
gujaf-191	392	27	.	.	PUNCT
gujaf-191	393	1	380	380	NUM
gujaf-191	393	2	-	-	SYM
gujaf-191	393	3	399	399	NUM
gujaf-191	393	4	.	.	PUNCT
gujaf-191	394	1	nangih	nangih	PROPN
gujaf-191	394	2	e.	e.	PROPN
gujaf-191	394	3	&	&	CCONJ
gujaf-191	394	4	nkemakola	nkemakola	PROPN
gujaf-191	394	5	d.	d.	PROPN
gujaf-191	394	6	(	(	PUNCT
gujaf-191	394	7	2018	2018	NUM
gujaf-191	394	8	)	)	PUNCT
gujaf-191	394	9	.	.	PUNCT
gujaf-191	395	1	an	an	DET
gujaf-191	395	2	empirical	empirical	ADJ
gujaf-191	395	3	review	review	NOUN
gujaf-191	395	4	of	of	ADP
gujaf-191	395	5	the	the	DET
gujaf-191	395	6	determinants	determinant	NOUN
gujaf-191	395	7	of	of	ADP
gujaf-191	395	8	tax	tax	NOUN
gujaf-191	395	9	evasion	evasion	NOUN
gujaf-191	395	10	in	in	ADP
gujaf-191	395	11	nigeria	nigeria	PROPN
gujaf-191	395	12	:	:	PUNCT
gujaf-191	395	13	emphasis	emphasis	NOUN
gujaf-191	395	14	on	on	ADP
gujaf-191	395	15	the	the	DET
gujaf-191	395	16	informal	informal	ADJ
gujaf-191	395	17	sector	sector	NOUN
gujaf-191	395	18	operators	operator	NOUN
gujaf-191	395	19	in	in	ADP
gujaf-191	395	20	port	port	PROPN
gujaf-191	395	21	harcourt	harcourt	PROPN
gujaf-191	395	22	metropolis	metropolis	PROPN
gujaf-191	395	23	.	.	PUNCT
gujaf-191	396	1	journal	journal	PROPN
gujaf-191	396	2	of	of	ADP
gujaf-191	396	3	accounting	accounting	NOUN
gujaf-191	396	4	and	and	CCONJ
gujaf-191	396	5	financial	financial	ADJ
gujaf-191	396	6	management	management	NOUN
gujaf-191	396	7	issn	issn	VERB
gujaf-191	396	8	2504	2504	NUM
gujaf-191	396	9	-	-	SYM
gujaf-191	396	10	8856	8856	NUM
gujaf-191	396	11	vol	vol	NOUN
gujaf-191	396	12	.	.	PROPN
gujaf-191	397	1	4	4	NUM
gujaf-191	397	2	no	no	NOUN
gujaf-191	397	3	.	.	NOUN
gujaf-191	397	4	3	3	NUM
gujaf-191	397	5	www.iiardpub.org	www.iiardpub.org	NOUN
gujaf-191	397	6	.	.	PUNCT
gujaf-191	398	1	iiard	iiard	ADJ
gujaf-191	398	2	–	–	PUNCT
gujaf-191	398	3	international	international	PROPN
gujaf-191	398	4	institute	institute	NOUN
gujaf-191	398	5	of	of	ADP
gujaf-191	398	6	academic	academic	ADJ
gujaf-191	398	7	research	research	NOUN
gujaf-191	398	8	and	and	CCONJ
gujaf-191	398	9	development	development	NOUN
gujaf-191	398	10	.	.	PUNCT
gujaf-191	399	1	nangih	nangih	PROPN
gujaf-191	399	2	,	,	PUNCT
gujaf-191	399	3	e.	e.	PROPN
gujaf-191	399	4	,	,	PUNCT
gujaf-191	399	5	&	&	CCONJ
gujaf-191	399	6	dick	dick	PROPN
gujaf-191	399	7	,	,	PUNCT
gujaf-191	399	8	n.	n.	PROPN
gujaf-191	399	9	(	(	PUNCT
gujaf-191	399	10	2018	2018	NUM
gujaf-191	399	11	)	)	PUNCT
gujaf-191	399	12	.	.	PUNCT
gujaf-191	400	1	an	an	DET
gujaf-191	400	2	empirical	empirical	ADJ
gujaf-191	400	3	review	review	NOUN
gujaf-191	400	4	of	of	ADP
gujaf-191	400	5	the	the	DET
gujaf-191	400	6	determinants	determinant	NOUN
gujaf-191	400	7	of	of	ADP
gujaf-191	400	8	tax	tax	NOUN
gujaf-191	400	9	evasion	evasion	NOUN
gujaf-191	400	10	in	in	ADP
gujaf-191	400	11	nigeria	nigeria	PROPN
gujaf-191	400	12	:	:	PUNCT
gujaf-191	400	13	emphasis	emphasis	NOUN
gujaf-191	400	14	on	on	ADP
gujaf-191	400	15	the	the	DET
gujaf-191	400	16	informal	informal	ADJ
gujaf-191	400	17	sector	sector	NOUN
gujaf-191	400	18	operators	operator	NOUN
gujaf-191	400	19	in	in	ADP
gujaf-191	400	20	port	port	PROPN
gujaf-191	400	21	harcourt	harcourt	PROPN
gujaf-191	400	22	metropolis	metropolis	PROPN
gujaf-191	400	23	.	.	PUNCT
gujaf-191	401	1	journal	journal	PROPN
gujaf-191	401	2	of	of	ADP
gujaf-191	401	3	accounting	accounting	NOUN
gujaf-191	401	4	and	and	CCONJ
gujaf-191	401	5	financial	financial	ADJ
gujaf-191	401	6	management	management	NOUN
gujaf-191	401	7	,	,	PUNCT
gujaf-191	401	8	4(3	4(3	NUM
gujaf-191	401	9	)	)	PUNCT
gujaf-191	401	10	http://www.iiardpub	http://www.iiardpub	NOUN
gujaf-191	401	11	.	.	PUNCT
gujaf-191	402	1	org/.	org/.	PROPN
gujaf-191	402	2	nathalie	nathalie	PROPN
gujaf-191	402	3	rébé	rébé	PROPN
gujaf-191	402	4	(	(	PUNCT
gujaf-191	402	5	2022	2022	NUM
gujaf-191	402	6	)	)	PUNCT
gujaf-191	402	7	.	.	PUNCT
gujaf-191	403	1	cyber	cyber	NOUN
gujaf-191	403	2	-	-	PUNCT
gujaf-191	403	3	laundering	laundering	NOUN
gujaf-191	403	4	.	.	PUNCT
gujaf-191	404	1	proceedings	proceeding	NOUN
gujaf-191	404	2	of	of	ADP
gujaf-191	404	3	the	the	DET
gujaf-191	404	4	international	international	ADJ
gujaf-191	404	5	conference	conference	NOUN
gujaf-191	404	6	on	on	ADP
gujaf-191	404	7	cybersecurity	cybersecurity	NOUN
gujaf-191	404	8	and	and	CCONJ
gujaf-191	404	9	cybercrime	cybercrime	NOUN
gujaf-191	404	10	.	.	PUNCT
gujaf-191	405	1	vol	vol	NOUN
gujaf-191	405	2	.	.	PUNCT
gujaf-191	406	1	ix	ix	PROPN
gujaf-191	406	2	neelima	neelima	PROPN
gujaf-191	406	3	,	,	PUNCT
gujaf-191	406	4	s.	s.	PROPN
gujaf-191	406	5	a	a	DET
gujaf-191	406	6	literature	literature	PROPN
gujaf-191	406	7	review	review	NOUN
gujaf-191	406	8	on	on	ADP
gujaf-191	406	9	threats	threat	NOUN
gujaf-191	406	10	and	and	CCONJ
gujaf-191	406	11	countermeasures	countermeasure	NOUN
gujaf-191	406	12	of	of	ADP
gujaf-191	406	13	cybersecurity	cybersecurity	NOUN
gujaf-191	406	14	:	:	PUNCT
gujaf-191	406	15	a	a	DET
gujaf-191	406	16	cross	cross	ADJ
gujaf-191	406	17	-	-	ADJ
gujaf-191	406	18	industry	industry	ADJ
gujaf-191	406	19	analysis	analysis	NOUN
gujaf-191	406	20	in	in	ADP
gujaf-191	406	21	kathmandu	kathmandu	NOUN
gujaf-191	406	22	.	.	PUNCT
gujaf-191	407	1	lbef	lbef	PROPN
gujaf-191	407	2	research	research	PROPN
gujaf-191	407	3	journal	journal	PROPN
gujaf-191	407	4	of	of	ADP
gujaf-191	407	5	science	science	NOUN
gujaf-191	407	6	,	,	PUNCT
gujaf-191	407	7	technology	technology	NOUN
gujaf-191	407	8	and	and	CCONJ
gujaf-191	407	9	management	management	NOUN
gujaf-191	407	10	.	.	PUNCT
gujaf-191	408	1	volume	volume	NOUN
gujaf-191	408	2	3	3	NUM
gujaf-191	408	3	,	,	PUNCT
gujaf-191	408	4	issue	issue	NOUN
gujaf-191	408	5	3	3	NUM
gujaf-191	408	6	.	.	PUNCT
gujaf-191	409	1	issn	issn	PROPN
gujaf-191	409	2	:	:	PUNCT
gujaf-191	409	3	2705	2705	NUM
gujaf-191	409	4	-	-	SYM
gujaf-191	409	5	4683	4683	NUM
gujaf-191	409	6	;	;	PUNCT
gujaf-191	409	7	e	e	X
gujaf-191	409	8	-	-	PUNCT
gujaf-191	409	9	issn	issn	NOUN
gujaf-191	409	10	:	:	PUNCT
gujaf-191	409	11	2705	2705	NUM
gujaf-191	409	12	-	-	SYM
gujaf-191	409	13	4748	4748	NUM
gujaf-191	409	14	.	.	PUNCT
gujaf-191	410	1	nwachukwu	nwachukwu	PROPN
gujaf-191	410	2	,	,	PUNCT
gujaf-191	410	3	i.	i.	PROPN
gujaf-191	410	4	,	,	PUNCT
gujaf-191	410	5	(	(	PUNCT
gujaf-191	410	6	2006	2006	NUM
gujaf-191	410	7	)	)	PUNCT
gujaf-191	410	8	.	.	PUNCT
gujaf-191	411	1	institutions	institution	NOUN
gujaf-191	411	2	indulge	indulge	VERB
gujaf-191	411	3	in	in	ADP
gujaf-191	411	4	tax	tax	NOUN
gujaf-191	411	5	evasion	evasion	NOUN
gujaf-191	411	6	despite	despite	SCONJ
gujaf-191	411	7	huge	huge	ADJ
gujaf-191	411	8	profits	profit	NOUN
gujaf-191	411	9	they	they	PRON
gujaf-191	411	10	make	make	VERB
gujaf-191	411	11	in	in	ADP
gujaf-191	411	12	nigeria	nigeria	PRON
gujaf-191	411	13	.	.	PUNCT
gujaf-191	412	1	the	the	DET
gujaf-191	412	2	tribune	tribune	NOUN
gujaf-191	412	3	.	.	PUNCT
gujaf-191	413	1	september	september	PROPN
gujaf-191	413	2	:	:	PUNCT
gujaf-191	414	1	1	1	X
gujaf-191	414	2	.	.	X
gujaf-191	414	3	olivia	olivia	PROPN
gujaf-191	414	4	,	,	PUNCT
gujaf-191	414	5	r.	r.	PROPN
gujaf-191	414	6	r.	r.	PROPN
gujaf-191	414	7	,	,	PUNCT
gujaf-191	414	8	(	(	PUNCT
gujaf-191	414	9	1998	1998	NUM
gujaf-191	414	10	)	)	PUNCT
gujaf-191	414	11	.	.	PUNCT
gujaf-191	415	1	“	"	PUNCT
gujaf-191	415	2	the	the	DET
gujaf-191	415	3	schism	schism	NOUN
gujaf-191	415	4	between	between	ADP
gujaf-191	415	5	tax	tax	NOUN
gujaf-191	415	6	practitioners	practitioner	NOUN
gujaf-191	415	7	’	'	PUNCT
gujaf-191	415	8	ethical	ethical	ADJ
gujaf-191	415	9	and	and	CCONJ
gujaf-191	415	10	legal	legal	ADJ
gujaf-191	415	11	obligations	obligation	NOUN
gujaf-191	415	12	:	:	PUNCT
gujaf-191	415	13	recommendations	recommendation	NOUN
gujaf-191	415	14	for	for	ADP
gujaf-191	415	15	the	the	DET
gujaf-191	415	16	fusion	fusion	NOUN
gujaf-191	415	17	of	of	ADP
gujaf-191	415	18	law	law	NOUN
gujaf-191	415	19	and	and	CCONJ
gujaf-191	415	20	ethics	ethic	NOUN
gujaf-191	415	21	”	"	PUNCT
gujaf-191	415	22	.	.	PUNCT
gujaf-191	416	1	journal	journal	PROPN
gujaf-191	416	2	of	of	ADP
gujaf-191	416	3	accounting	accounting	NOUN
gujaf-191	416	4	,	,	PUNCT
gujaf-191	416	5	ethics	ethic	NOUN
gujaf-191	416	6	&	&	CCONJ
gujaf-191	416	7	public	public	ADJ
gujaf-191	416	8	policy	policy	NOUN
gujaf-191	416	9	,	,	PUNCT
gujaf-191	416	10	1(4	1(4	NUM
gujaf-191	416	11	)	)	PUNCT
gujaf-191	416	12	,	,	PUNCT
gujaf-191	416	13	pp	pp	ADP
gujaf-191	416	14	.	.	PUNCT
gujaf-191	417	1	603	603	NUM
gujaf-191	417	2	-	-	SYM
gujaf-191	417	3	628	628	NUM
gujaf-191	417	4	.	.	PUNCT
gujaf-191	418	1	olufemi	olufemi	PROPN
gujaf-191	418	2	f.	f.	PROPN
gujaf-191	418	3	oladejo	oladejo	PROPN
gujaf-191	418	4	(	(	PUNCT
gujaf-191	418	5	2021	2021	NUM
gujaf-191	418	6	)	)	PUNCT
gujaf-191	418	7	.	.	PUNCT
gujaf-191	419	1	strategy	strategy	NOUN
gujaf-191	419	2	to	to	PART
gujaf-191	419	3	close	close	VERB
gujaf-191	419	4	tax	tax	NOUN
gujaf-191	419	5	gaps	gap	NOUN
gujaf-191	419	6	created	create	VERB
gujaf-191	419	7	by	by	ADP
gujaf-191	419	8	tax	tax	NOUN
gujaf-191	419	9	avoidance	avoidance	NOUN
gujaf-191	419	10	and	and	CCONJ
gujaf-191	419	11	tax	tax	NOUN
gujaf-191	419	12	evasion	evasion	NOUN
gujaf-191	419	13	in	in	ADP
gujaf-191	419	14	nigeria	nigeria	PROPN
gujaf-191	419	15	:	:	PUNCT
gujaf-191	419	16	an	an	DET
gujaf-191	419	17	overview	overview	NOUN
gujaf-191	419	18	.	.	PUNCT
gujaf-191	420	1	european	european	ADJ
gujaf-191	420	2	journal	journal	PROPN
gujaf-191	420	3	of	of	ADP
gujaf-191	420	4	accounting	accounting	NOUN
gujaf-191	420	5	,	,	PUNCT
gujaf-191	420	6	auditing	auditing	NOUN
gujaf-191	420	7	and	and	CCONJ
gujaf-191	420	8	finance	finance	NOUN
gujaf-191	420	9	research	research	NOUN
gujaf-191	420	10	vol.9	vol.9	PROPN
gujaf-191	420	11	,	,	PUNCT
gujaf-191	420	12	no	no	INTJ
gujaf-191	420	13	.	.	NOUN
gujaf-191	420	14	7	7	NUM
gujaf-191	420	15	,	,	PUNCT
gujaf-191	420	16	pp.5563.https://www.eajournals.org/	pp.5563.https://www.eajournals.org/	PROPN
gujaf-191	420	17	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	NOUN
gujaf-191	420	18	.	.	PUNCT
gujaf-191	421	1	omi	omi	ADP
gujaf-191	421	2	p.	p.	PROPN
gujaf-191	421	3	&	&	CCONJ
gujaf-191	421	4	mardi	mardi	PROPN
gujaf-191	421	5	a.	a.	NOUN
gujaf-191	421	6	(	(	PUNCT
gujaf-191	421	7	2022	2022	NUM
gujaf-191	421	8	)	)	PUNCT
gujaf-191	421	9	.	.	PUNCT
gujaf-191	422	1	perceptions	perception	NOUN
gujaf-191	422	2	of	of	ADP
gujaf-191	422	3	tax	tax	NOUN
gujaf-191	422	4	evasion	evasion	NOUN
gujaf-191	422	5	among	among	ADP
gujaf-191	422	6	educators	educator	NOUN
gujaf-191	422	7	:	:	PUNCT
gujaf-191	422	8	review	review	NOUN
gujaf-191	422	9	from	from	ADP
gujaf-191	422	10	social	social	ADJ
gujaf-191	422	11	economic	economic	ADJ
gujaf-191	422	12	status	status	NOUN
gujaf-191	422	13	and	and	CCONJ
gujaf-191	422	14	love	love	NOUN
gujaf-191	422	15	of	of	ADP
gujaf-191	422	16	money	money	NOUN
gujaf-191	422	17	.	.	PUNCT
gujaf-191	423	1	proceeding	proceed	VERB
gujaf-191	423	2	2nd	2nd	ADJ
gujaf-191	423	3	international	international	ADJ
gujaf-191	423	4	conference	conference	NOUN
gujaf-191	423	5	on	on	ADP
gujaf-191	423	6	business	business	NOUN
gujaf-191	423	7	&	&	CCONJ
gujaf-191	423	8	social	social	ADJ
gujaf-191	423	9	sciences	sciences	PROPN
gujaf-191	423	10	(	(	PUNCT
gujaf-191	423	11	icobuss	icobuss	ADJ
gujaf-191	423	12	)	)	PUNCT
gujaf-191	423	13	1378	1378	NUM
gujaf-191	423	14	surabaya	surabaya	PROPN
gujaf-191	423	15	.	.	PUNCT
gujaf-191	424	1	onwugbenu	onwugbenu	PROPN
gujaf-191	424	2	,	,	PUNCT
gujaf-191	424	3	e.	e.	PROPN
gujaf-191	424	4	o.	o.	PROPN
gujaf-191	424	5	(	(	PUNCT
gujaf-191	424	6	2022	2022	NUM
gujaf-191	424	7	)	)	PUNCT
gujaf-191	424	8	.	.	PUNCT
gujaf-191	425	1	examining	examine	VERB
gujaf-191	425	2	the	the	DET
gujaf-191	425	3	effect	effect	NOUN
gujaf-191	425	4	of	of	ADP
gujaf-191	425	5	the	the	DET
gujaf-191	425	6	elevated	elevated	ADJ
gujaf-191	425	7	rate	rate	NOUN
gujaf-191	425	8	of	of	ADP
gujaf-191	425	9	cybercrime	cybercrime	NOUN
gujaf-191	425	10	on	on	ADP
gujaf-191	425	11	the	the	DET
gujaf-191	425	12	growth	growth	NOUN
gujaf-191	425	13	and	and	CCONJ
gujaf-191	425	14	sustainable	sustainable	ADJ
gujaf-191	425	15	development	development	NOUN
gujaf-191	425	16	of	of	ADP
gujaf-191	425	17	nigeria	nigeria	PROPN
gujaf-191	425	18	’s	’s	PART
gujaf-191	425	19	economy	economy	NOUN
gujaf-191	425	20	.	.	PUNCT
gujaf-191	426	1	issn	issn	PROPN
gujaf-191	426	2	:	:	PUNCT
gujaf-191	426	3	2736	2736	NUM
gujaf-191	426	4	-	-	SYM
gujaf-191	426	5	0342	0342	NUM
gujaf-191	426	6	nau.jcpl	nau.jcpl	NOUN
gujaf-191	426	7	vol	vol	NOUN
gujaf-191	426	8	.	.	PUNCT
gujaf-191	426	9	9	9	NUM
gujaf-191	426	10	(	(	PUNCT
gujaf-191	426	11	1	1	NUM
gujaf-191	426	12	)	)	PUNCT
gujaf-191	426	13	.	.	PUNCT
gujaf-191	427	1	ozili	ozili	NOUN
gujaf-191	427	2	,	,	PUNCT
gujaf-191	427	3	p.	p.	PROPN
gujaf-191	427	4	k.	k.	PROPN
gujaf-191	428	1	(	(	PUNCT
gujaf-191	428	2	2020	2020	NUM
gujaf-191	428	3	)	)	PUNCT
gujaf-191	428	4	.	.	PUNCT
gujaf-191	429	1	tax	tax	NOUN
gujaf-191	429	2	evasion	evasion	NOUN
gujaf-191	429	3	and	and	CCONJ
gujaf-191	429	4	financial	financial	ADJ
gujaf-191	429	5	instability	instability	NOUN
gujaf-191	429	6	.	.	PUNCT
gujaf-191	430	1	journal	journal	NOUN
gujaf-191	430	2	of	of	ADP
gujaf-191	430	3	financial	financial	ADJ
gujaf-191	430	4	crime	crime	NOUN
gujaf-191	430	5	.	.	PUNCT
gujaf-191	431	1	emerald	emerald	PROPN
gujaf-191	431	2	publishing	publishing	PROPN
gujaf-191	431	3	limited	limit	VERB
gujaf-191	431	4	,	,	PUNCT
gujaf-191	431	5	27(2	27(2	NUM
gujaf-191	431	6	)	)	PUNCT
gujaf-191	431	7	,	,	PUNCT
gujaf-191	431	8	531–539	531–539	NUM
gujaf-191	431	9	https://doi.org/10.1108/jfc-04-2019-0051	https://doi.org/10.1108/jfc-04-2019-0051	NOUN
gujaf-191	431	10	.	.	PUNCT
gujaf-191	432	1	seemma	seemma	PROPN
gujaf-191	432	2	p.s	p.s	PROPN
gujaf-191	432	3	.	.	PROPN
gujaf-191	432	4	,	,	PUNCT
gujaf-191	432	5	nandhini	nandhini	PROPN
gujaf-191	432	6	s.	s.	PROPN
gujaf-191	432	7	&	&	CCONJ
gujaf-191	432	8	sowmiya	sowmiya	PROPN
gujaf-191	432	9	m.	m.	NOUN
gujaf-191	432	10	(	(	PUNCT
gujaf-191	432	11	2017	2017	NUM
gujaf-191	432	12	)	)	PUNCT
gujaf-191	432	13	.	.	PUNCT
gujaf-191	433	1	overview	overview	NOUN
gujaf-191	433	2	of	of	ADP
gujaf-191	433	3	cyber	cyber	ADJ
gujaf-191	433	4	security	security	NOUN
gujaf-191	433	5	.	.	PUNCT
gujaf-191	434	1	international	international	ADJ
gujaf-191	434	2	journal	journal	NOUN
gujaf-191	434	3	of	of	ADP
gujaf-191	434	4	advanced	advanced	ADJ
gujaf-191	434	5	research	research	NOUN
gujaf-191	434	6	in	in	ADP
gujaf-191	434	7	computer	computer	NOUN
gujaf-191	434	8	and	and	CCONJ
gujaf-191	434	9	communication	communication	NOUN
gujaf-191	434	10	engineering	engineering	NOUN
gujaf-191	434	11	.	.	PUNCT
gujaf-191	435	1	vol	vol	NOUN
gujaf-191	435	2	.	.	PROPN
gujaf-191	436	1	7	7	NUM
gujaf-191	436	2	,	,	PUNCT
gujaf-191	436	3	issuedoi10.17148	issuedoi10.17148	NOUN
gujaf-191	436	4	/	/	SYM
gujaf-191	437	1	ijarcce.2018.71127125	ijarcce.2018.71127125	ADV
gujaf-191	437	2	.	.	PUNCT
gujaf-191	438	1	https://www.researchgate.net/publication/329678338_overview_of_cyber	https://www.researchgate.net/publication/329678338_overview_of_cyber	NOUN
gujaf-191	438	2	_	_	PUNCT
gujaf-191	438	3	security	security	NOUN
gujaf-191	438	4	pashev	pashev	NOUN
gujaf-191	438	5	,	,	PUNCT
gujaf-191	438	6	k.	k.	PROPN
gujaf-191	438	7	(	(	PUNCT
gujaf-191	438	8	2005	2005	NUM
gujaf-191	438	9	)	)	PUNCT
gujaf-191	438	10	.	.	PUNCT
gujaf-191	439	1	“	"	PUNCT
gujaf-191	439	2	tax	tax	NOUN
gujaf-191	439	3	compliance	compliance	NOUN
gujaf-191	439	4	of	of	ADP
gujaf-191	439	5	small	small	ADJ
gujaf-191	439	6	business	business	NOUN
gujaf-191	439	7	in	in	ADP
gujaf-191	439	8	transition	transition	NOUN
gujaf-191	439	9	economies	economy	NOUN
gujaf-191	439	10	:	:	PUNCT
gujaf-191	439	11	lessons	lesson	NOUN
gujaf-191	439	12	from	from	ADP
gujaf-191	439	13	bulgaria	bulgaria	PROPN
gujaf-191	439	14	.	.	PUNCT
gujaf-191	440	1	european	european	ADJ
gujaf-191	440	2	public	public	ADJ
gujaf-191	440	3	law	law	NOUN
gujaf-191	440	4	:	:	PUNCT
gujaf-191	440	5	national	national	ADJ
gujaf-191	440	6	ejournal	ejournal	PROPN
gujaf-191	440	7	.	.	PUNCT
gujaf-191	441	1	https://www.semanticscholar.org/paper/tax-compliance-of-smallbusiness-in-transition-frompashev/d7545cffb353488618031ff1098d5127e675db29	https://www.semanticscholar.org/paper/tax-compliance-of-smallbusiness-in-transition-frompashev/d7545cffb353488618031ff1098d5127e675db29	PROPN
gujaf-191	441	2	putra	putra	PROPN
gujaf-191	441	3	,	,	PUNCT
gujaf-191	441	4	p.	p.	PROPN
gujaf-191	441	5	d.	d.	PROPN
gujaf-191	441	6	,	,	PUNCT
gujaf-191	441	7	syah	syah	PROPN
gujaf-191	441	8	,	,	PUNCT
gujaf-191	441	9	d.	d.	PROPN
gujaf-191	441	10	h.	h.	PROPN
gujaf-191	441	11	,	,	PUNCT
gujaf-191	441	12	&	&	CCONJ
gujaf-191	441	13	sriwedari	sriwedari	PROPN
gujaf-191	441	14	,	,	PUNCT
gujaf-191	441	15	t.	t.	PROPN
gujaf-191	441	16	(	(	PUNCT
gujaf-191	441	17	2018	2018	NUM
gujaf-191	441	18	)	)	PUNCT
gujaf-191	441	19	.	.	PUNCT
gujaf-191	442	1	tax	tax	NOUN
gujaf-191	442	2	avoidance	avoidance	NOUN
gujaf-191	442	3	:	:	PUNCT
gujaf-191	442	4	evidence	evidence	NOUN
gujaf-191	442	5	of	of	ADP
gujaf-191	442	6	as	as	ADP
gujaf-191	442	7	a	a	DET
gujaf-191	442	8	proof	proof	NOUN
gujaf-191	442	9	of	of	ADP
gujaf-191	442	10	agency	agency	NOUN
gujaf-191	442	11	theory	theory	NOUN
gujaf-191	442	12	and	and	CCONJ
gujaf-191	442	13	tax	tax	NOUN
gujaf-191	442	14	planning	planning	NOUN
gujaf-191	442	15	.	.	PUNCT
gujaf-191	443	1	international	international	ADJ
gujaf-191	443	2	journal	journal	PROPN
gujaf-191	443	3	of	of	ADP
gujaf-191	443	4	research	research	NOUN
gujaf-191	443	5	and	and	CCONJ
gujaf-191	443	6	review	review	NOUN
gujaf-191	443	7	,	,	PUNCT
gujaf-191	443	8	5(9	5(9	NUM
gujaf-191	443	9	)	)	PUNCT
gujaf-191	443	10	,	,	PUNCT
gujaf-191	443	11	2454–2223	2454–2223	NUM
gujaf-191	443	12	.	.	PUNCT
gujaf-191	444	1	rai	rai	PROPN
gujaf-191	444	2	,	,	PUNCT
gujaf-191	444	3	somesh	somesh	NOUN
gujaf-191	444	4	;	;	PUNCT
gujaf-191	444	5	singh	singh	PROPN
gujaf-191	444	6	,	,	PUNCT
gujaf-191	444	7	kunwar	kunwar	PROPN
gujaf-191	444	8	dr	dr	PROPN
gujaf-191	444	9	;	;	PUNCT
gujaf-191	444	10	and	and	CCONJ
gujaf-191	444	11	varma	varma	PROPN
gujaf-191	444	12	,	,	PUNCT
gujaf-191	444	13	akhilesh	akhilesh	PROPN
gujaf-191	444	14	kumar	kumar	PROPN
gujaf-191	444	15	,	,	PUNCT
gujaf-191	444	16	"	"	PUNCT
gujaf-191	444	17	global	global	ADJ
gujaf-191	444	18	research	research	NOUN
gujaf-191	444	19	trend	trend	NOUN
gujaf-191	444	20	on	on	ADP
gujaf-191	444	21	cyber	cyber	ADJ
gujaf-191	444	22	security	security	NOUN
gujaf-191	444	23	:	:	PUNCT
gujaf-191	444	24	a	a	DET
gujaf-191	444	25	scientometric	scientometric	ADJ
gujaf-191	444	26	analysis	analysis	NOUN
gujaf-191	444	27	"	"	PUNCT
gujaf-191	444	28	(	(	PUNCT
gujaf-191	444	29	2019	2019	NUM
gujaf-191	444	30	)	)	PUNCT
gujaf-191	444	31	.	.	PUNCT
gujaf-191	445	1	library	library	ADJ
gujaf-191	445	2	philosophy	philosophy	NOUN
gujaf-191	445	3	and	and	CCONJ
gujaf-191	445	4	practice	practice	NOUN
gujaf-191	445	5	(	(	PUNCT
gujaf-191	445	6	e	e	NOUN
gujaf-191	445	7	-	-	NOUN
gujaf-191	445	8	journal	journal	NOUN
gujaf-191	445	9	)	)	PUNCT
gujaf-191	445	10	.	.	PUNCT
gujaf-191	446	1	3769	3769	NUM
gujaf-191	446	2	.	.	PUNCT
gujaf-191	447	1	https://digitalcommons.unl.edu/libphilprac/3769	https://digitalcommons.unl.edu/libphilprac/3769	PROPN
gujaf-191	447	2	.	.	PUNCT
gujaf-191	448	1	rena	rena	PROPN
gujaf-191	448	2	s.	s.	PROPN
gujaf-191	448	3	miller	miller	PROPN
gujaf-191	448	4	,	,	PUNCT
gujaf-191	448	5	liana	liana	PROPN
gujaf-191	448	6	w.	w.	PROPN
gujaf-191	448	7	rosen	rosen	PROPN
gujaf-191	448	8	&	&	CCONJ
gujaf-191	448	9	james	james	PROPN
gujaf-191	448	10	k.	k.	PROPN
gujaf-191	448	11	jackson	jackson	PROPN
gujaf-191	448	12	(	(	PUNCT
gujaf-191	448	13	2016	2016	NUM
gujaf-191	448	14	,	,	PUNCT
gujaf-191	448	15	p.	p.	NOUN
gujaf-191	448	16	2	2	NUM
gujaf-191	448	17	)	)	PUNCT
gujaf-191	448	18	.	.	PUNCT
gujaf-191	449	1	congressional	congressional	ADJ
gujaf-191	449	2	trade	trade	NOUN
gujaf-191	449	3	-	-	PUNCT
gujaf-191	449	4	based	base	VERB
gujaf-191	449	5	money	money	NOUN
gujaf-191	449	6	laundering	laundering	NOUN
gujaf-191	449	7	:	:	PUNCT
gujaf-191	449	8	overview	overview	NOUN
gujaf-191	449	9	and	and	CCONJ
gujaf-191	449	10	policy	policy	NOUN
gujaf-191	449	11	issues	issue	NOUN
gujaf-191	449	12	.	.	PUNCT
gujaf-191	450	1	smatrakalev	smatrakalev	ADJ
gujaf-191	450	2	,	,	PUNCT
gujaf-191	450	3	g.	g.	PROPN
gujaf-191	450	4	,	,	PUNCT
gujaf-191	450	5	1998	1998	NUM
gujaf-191	450	6	.	.	PUNCT
gujaf-191	451	1	“	"	PUNCT
gujaf-191	451	2	walking	walk	VERB
gujaf-191	451	3	on	on	ADP
gujaf-191	451	4	the	the	DET
gujaf-191	451	5	edge	edge	NOUN
gujaf-191	451	6	:	:	PUNCT
gujaf-191	451	7	bulgaria	bulgaria	PROPN
gujaf-191	451	8	and	and	CCONJ
gujaf-191	451	9	the	the	DET
gujaf-191	451	10	transition	transition	NOUN
gujaf-191	451	11	to	to	ADP
gujaf-191	451	12	a	a	DET
gujaf-191	451	13	market	market	NOUN
gujaf-191	451	14	economy	economy	NOUN
gujaf-191	451	15	”	"	PUNCT
gujaf-191	451	16	.	.	PUNCT
gujaf-191	452	1	in	in	ADP
gujaf-191	452	2	mcgee	mcgee	PROPN
gujaf-191	452	3	,	,	PUNCT
gujaf-191	452	4	r.	r.	PROPN
gujaf-191	452	5	w.	w.	PROPN
gujaf-191	452	6	(	(	PUNCT
gujaf-191	452	7	ed	ed	NOUN
gujaf-191	452	8	.	.	PUNCT
gujaf-191	452	9	)	)	PUNCT
gujaf-191	452	10	,	,	PUNCT
gujaf-191	452	11	the	the	DET
gujaf-191	452	12	ethics	ethic	NOUN
gujaf-191	452	13	of	of	ADP
gujaf-191	452	14	tax	tax	NOUN
gujaf-191	452	15	evasion	evasion	NOUN
gujaf-191	452	16	,	,	PUNCT
gujaf-191	452	17	pp	pp	ADP
gujaf-191	452	18	.	.	PUNCT
gujaf-191	453	1	316	316	NUM
gujaf-191	453	2	-	-	SYM
gujaf-191	453	3	329	329	NUM
gujaf-191	453	4	.	.	PUNCT
gujaf-191	453	5	dumont	dumont	PROPN
gujaf-191	453	6	,	,	PUNCT
gujaf-191	453	7	nj	nj	PROPN
gujaf-191	453	8	:	:	PUNCT
gujaf-191	453	9	the	the	DET
gujaf-191	453	10	dumont	dumont	PROPN
gujaf-191	453	11	institute	institute	NOUN
gujaf-191	453	12	for	for	ADP
gujaf-191	453	13	public	public	ADJ
gujaf-191	453	14	policy	policy	NOUN
gujaf-191	453	15	research	research	NOUN
gujaf-191	453	16	.	.	PUNCT
gujaf-191	454	1	soyode	soyode	PROPN
gujaf-191	454	2	,	,	PUNCT
gujaf-191	454	3	l.	l.	PROPN
gujaf-191	454	4	&	&	CCONJ
gujaf-191	454	5	kajola	kajola	PROPN
gujaf-191	454	6	s.o	s.o	PROPN
gujaf-191	454	7	.	.	PROPN
gujaf-191	454	8	(	(	PUNCT
gujaf-191	454	9	2006	2006	NUM
gujaf-191	454	10	)	)	PUNCT
gujaf-191	454	11	.	.	PUNCT
gujaf-191	455	1	taxation	taxation	NOUN
gujaf-191	455	2	:	:	PUNCT
gujaf-191	456	1	principles	principle	NOUN
gujaf-191	456	2	and	and	CCONJ
gujaf-191	456	3	practice	practice	NOUN
gujaf-191	456	4	in	in	ADP
gujaf-191	456	5	nigeria	nigeria	PROPN
gujaf-191	456	6	.	.	PUNCT
gujaf-191	457	1	1st	1st	PROPN
gujaf-191	457	2	edition	edition	PROPN
gujaf-191	457	3	:	:	PUNCT
gujaf-191	457	4	silicon	silicon	PROPN
gujaf-191	457	5	,	,	PUNCT
gujaf-191	457	6	ibadan	ibadan	PROPN
gujaf-191	457	7	.	.	PUNCT
gujaf-191	458	1	storm	storm	NOUN
gujaf-191	458	2	,	,	PUNCT
gujaf-191	458	3	a.	a.	NOUN
gujaf-191	458	4	(	(	PUNCT
gujaf-191	458	5	2013	2013	NUM
gujaf-191	458	6	)	)	PUNCT
gujaf-191	458	7	.	.	PUNCT
gujaf-191	459	1	establishing	establish	VERB
gujaf-191	459	2	the	the	DET
gujaf-191	459	3	link	link	NOUN
gujaf-191	459	4	between	between	ADP
gujaf-191	459	5	money	money	NOUN
gujaf-191	459	6	laundering	laundering	NOUN
gujaf-191	459	7	and	and	CCONJ
gujaf-191	459	8	tax	tax	NOUN
gujaf-191	459	9	evasion	evasion	NOUN
gujaf-191	459	10	.	.	PUNCT
gujaf-191	460	1	international	international	ADJ
gujaf-191	460	2	business	business	PROPN
gujaf-191	460	3	&	&	CCONJ
gujaf-191	460	4	economics	economics	PROPN
gujaf-191	460	5	research	research	PROPN
gujaf-191	460	6	journal	journal	PROPN
gujaf-191	460	7	(	(	PUNCT
gujaf-191	460	8	iber	iber	PROPN
gujaf-191	460	9	)	)	PUNCT
gujaf-191	460	10	,	,	PUNCT
gujaf-191	460	11	12(11	12(11	NUM
gujaf-191	460	12	)	)	PUNCT
gujaf-191	460	13	,	,	PUNCT
gujaf-191	460	14	1437	1437	NUM
gujaf-191	460	15	.	.	PUNCT
gujaf-191	461	1	temitope	temitope	NOUN
gujaf-191	461	2	o.	o.	PROPN
gujaf-191	461	3	,	,	PUNCT
gujaf-191	461	4	fagbemi	fagbemi	PROPN
gujaf-191	461	5	,	,	PUNCT
gujaf-191	461	6	o.	o.	PROPN
gujaf-191	461	7	m.	m.	PROPN
gujaf-191	461	8	u.	u.	PROPN
gujaf-191	461	9	,	,	PUNCT
gujaf-191	461	10	&	&	CCONJ
gujaf-191	461	11	abdurafiu	abdurafiu	PROPN
gujaf-191	461	12	o.	o.	PROPN
gujaf-191	461	13	n.	n.	PROPN
gujaf-191	461	14	(	(	PUNCT
gujaf-191	461	15	2010	2010	NUM
gujaf-191	461	16	)	)	PUNCT
gujaf-191	461	17	.	.	PUNCT
gujaf-191	462	1	the	the	DET
gujaf-191	462	2	ethics	ethic	NOUN
gujaf-191	462	3	of	of	ADP
gujaf-191	462	4	tax	tax	NOUN
gujaf-191	462	5	evasion	evasion	NOUN
gujaf-191	462	6	:	:	PUNCT
gujaf-191	462	7	perceptual	perceptual	ADJ
gujaf-191	462	8	evidence	evidence	NOUN
gujaf-191	462	9	from	from	ADP
gujaf-191	462	10	nigeria	nigeria	PROPN
gujaf-191	462	11	.	.	PUNCT
gujaf-191	463	1	european	european	PROPN
gujaf-191	463	2	journal	journal	PROPN
gujaf-191	463	3	of	of	ADP
gujaf-191	463	4	social	social	ADJ
gujaf-191	463	5	sciences	science	NOUN
gujaf-191	463	6	–	–	PUNCT
gujaf-191	463	7	volume	volume	NOUN
gujaf-191	463	8	17	17	NUM
gujaf-191	463	9	,	,	PUNCT
gujaf-191	463	10	number	number	NOUN
gujaf-191	463	11	3	3	NUM
gujaf-191	463	12	.	.	PUNCT
gujaf-191	463	13	yaqub	yaqub	NOUN
gujaf-191	463	14	m.	m.	NOUN
gujaf-191	463	15	(	(	PUNCT
gujaf-191	463	16	2022	2022	NUM
gujaf-191	463	17	)	)	PUNCT
gujaf-191	463	18	.	.	PUNCT
gujaf-191	464	1	24	24	NUM
gujaf-191	465	1	+	+	CCONJ
gujaf-191	465	2	alarming	alarming	ADJ
gujaf-191	465	3	money	money	NOUN
gujaf-191	465	4	laundering	launder	VERB
gujaf-191	465	5	statistics	statistic	NOUN
gujaf-191	465	6	to	to	PART
gujaf-191	465	7	know	know	VERB
gujaf-191	465	8	[	[	X
gujaf-191	465	9	2022	2022	NUM
gujaf-191	465	10	update	update	NOUN
gujaf-191	465	11	]	]	PUNCT
gujaf-191	465	12	.	.	PUNCT
gujaf-191	466	1	updated	update	VERB
gujaf-191	466	2	on	on	ADP
gujaf-191	466	3	infographic	infographic	PROPN
gujaf-191	466	4	.	.	PUNCT
gujaf-191	467	1	https://www.renolon.com/moneylaundering-statistics/.	https://www.renolon.com/moneylaundering-statistics/.	PROPN
gujaf-191	467	2	zakariya’u	zakariya’u	PROPN
gujaf-191	467	3	g	g	PROPN
gujaf-191	467	4	,	,	PUNCT
gujaf-191	467	5	.	.	PUNCT
gujaf-191	468	1	muzainah	muzainah	PROPN
gujaf-191	468	2	b	b	PROPN
gujaf-191	468	3	,	,	PUNCT
gujaf-191	468	4	m.	m.	NOUN
gujaf-191	468	5	,	,	PUNCT
gujaf-191	468	6	&	&	CCONJ
gujaf-191	468	7	abdurrahman	abdurrahman	NOUN
gujaf-191	468	8	,	,	PUNCT
gujaf-191	468	9	a.	a.	NOUN
gujaf-191	468	10	p.	p.	NOUN
gujaf-191	468	11	(	(	PUNCT
gujaf-191	468	12	2015	2015	NUM
gujaf-191	468	13	)	)	PUNCT
gujaf-191	468	14	.	.	PUNCT
gujaf-191	469	1	tax	tax	NOUN
gujaf-191	469	2	evasion	evasion	NOUN
gujaf-191	469	3	and	and	CCONJ
gujaf-191	469	4	nigeria	nigeria	PROPN
gujaf-191	469	5	tax	tax	NOUN
gujaf-191	469	6	system	system	NOUN
gujaf-191	469	7	:	:	PUNCT
gujaf-191	469	8	an	an	DET
gujaf-191	469	9	overview	overview	NOUN
gujaf-191	469	10	.	.	PUNCT
gujaf-191	470	1	research	research	NOUN
gujaf-191	470	2	journal	journal	PROPN
gujaf-191	470	3	of	of	ADP
gujaf-191	470	4	finance	finance	NOUN
gujaf-191	470	5	and	and	CCONJ
gujaf-191	470	6	accounting	accounting	NOUN
gujaf-191	470	7	www.iiste.org	www.iiste.org	PROPN
gujaf-191	470	8	issn	issn	PROPN
gujaf-191	470	9	2222	2222	NUM
gujaf-191	470	10	-	-	SYM
gujaf-191	470	11	1697	1697	NUM
gujaf-191	470	12	(	(	PUNCT
gujaf-191	470	13	paper	paper	NOUN
gujaf-191	470	14	)	)	PUNCT
gujaf-191	470	15	issn	issn	VERB
gujaf-191	470	16	2222	2222	NUM
gujaf-191	470	17	-	-	SYM
gujaf-191	470	18	2847	2847	NUM
gujaf-191	470	19	(	(	PUNCT
gujaf-191	470	20	online	online	ADJ
gujaf-191	470	21	)	)	PUNCT
gujaf-191	470	22	vol.6	vol.6	PROPN
gujaf-191	470	23	,	,	PUNCT
gujaf-191	470	24	no.8	no.8	PROPN
gujaf-191	470	25	.	.	PUNCT
gujaf-191	471	1	zucman	zucman	NOUN
gujaf-191	471	2	,	,	PUNCT
gujaf-191	471	3	g.	g.	PROPN
gujaf-191	471	4	(	(	PUNCT
gujaf-191	471	5	2014	2014	NUM
gujaf-191	471	6	)	)	PUNCT
gujaf-191	471	7	.	.	PUNCT
gujaf-191	472	1	taxing	tax	VERB
gujaf-191	472	2	across	across	ADP
gujaf-191	472	3	borders	border	NOUN
gujaf-191	472	4	:	:	PUNCT
gujaf-191	472	5	tracking	track	VERB
gujaf-191	472	6	personal	personal	ADJ
gujaf-191	472	7	wealth	wealth	NOUN
gujaf-191	472	8	and	and	CCONJ
gujaf-191	472	9	corporate	corporate	ADJ
gujaf-191	472	10	profits	profit	NOUN
gujaf-191	472	11	.	.	PUNCT
gujaf-191	473	1	the	the	DET
gujaf-191	473	2	journal	journal	NOUN
gujaf-191	473	3	of	of	ADP
gujaf-191	473	4	economic	economic	ADJ
gujaf-191	473	5	perspectives	perspective	NOUN
gujaf-191	473	6	,	,	PUNCT
gujaf-191	473	7	28(4	28(4	NUM
gujaf-191	473	8	)	)	PUNCT
gujaf-191	473	9	,	,	PUNCT
gujaf-191	473	10	121–148	121–148	NUM
gujaf-191	473	11	.	.	PUNCT
gujaf-191	474	1	image1.jpeg	image1.jpeg	NOUN