id	sid	tid	token	lemma	pos
gujaf-326	1	1	gusau	gusau	PROPN
gujaf-326	1	2	journal	journal	NOUN
gujaf-326	1	3	of	of	ADP
gujaf-326	1	4	accounting	accounting	NOUN
gujaf-326	1	5	and	and	CCONJ
gujaf-326	1	6	finance	finance	NOUN
gujaf-326	1	7	,	,	PUNCT
gujaf-326	1	8	vol	vol	NOUN
gujaf-326	1	9	.	.	PROPN
gujaf-326	1	10	5	5	NUM
gujaf-326	1	11	,	,	PUNCT
gujaf-326	1	12	issue	issue	NOUN
gujaf-326	1	13	2	2	NUM
gujaf-326	1	14	,	,	PUNCT
gujaf-326	1	15	october	october	PROPN
gujaf-326	1	16	,	,	PUNCT
gujaf-326	1	17	2024	2024	NUM
gujaf-326	1	18	i	i	PRON
gujaf-326	1	19	gusau	gusau	PROPN
gujaf-326	1	20	journal	journal	NOUN
gujaf-326	1	21	of	of	ADP
gujaf-326	1	22	accounting	accounting	NOUN
gujaf-326	1	23	and	and	CCONJ
gujaf-326	1	24	finance	finance	NOUN
gujaf-326	1	25	(	(	PUNCT
gujaf-326	1	26	gujaf	gujaf	NOUN
gujaf-326	1	27	)	)	PUNCT
gujaf-326	1	28	vol	vol	NOUN
gujaf-326	1	29	.	.	NOUN
gujaf-326	2	1	5	5	NUM
gujaf-326	2	2	issue	issue	NOUN
gujaf-326	2	3	2	2	NUM
gujaf-326	2	4	,	,	PUNCT
gujaf-326	2	5	october	october	PROPN
gujaf-326	2	6	,	,	PUNCT
gujaf-326	2	7	2024	2024	NUM
gujaf-326	2	8	issn	issn	X
gujaf-326	2	9	:	:	PUNCT
gujaf-326	2	10	2756	2756	NUM
gujaf-326	2	11	-	-	PUNCT
gujaf-326	2	12	665x	665x	NOUN
gujaf-326	2	13	a	a	DET
gujaf-326	2	14	publication	publication	NOUN
gujaf-326	2	15	of	of	ADP
gujaf-326	2	16	department	department	NOUN
gujaf-326	2	17	of	of	ADP
gujaf-326	2	18	accounting	accounting	NOUN
gujaf-326	2	19	and	and	CCONJ
gujaf-326	2	20	finance	finance	NOUN
gujaf-326	2	21	,	,	PUNCT
gujaf-326	2	22	faculty	faculty	NOUN
gujaf-326	2	23	of	of	ADP
gujaf-326	2	24	management	management	NOUN
gujaf-326	2	25	and	and	CCONJ
gujaf-326	2	26	social	social	ADJ
gujaf-326	2	27	sciences	science	NOUN
gujaf-326	2	28	,	,	PUNCT
gujaf-326	2	29	federal	federal	ADJ
gujaf-326	2	30	university	university	NOUN
gujaf-326	2	31	gusau	gusau	NOUN
gujaf-326	2	32	,	,	PUNCT
gujaf-326	2	33	zamfara	zamfara	PROPN
gujaf-326	2	34	state	state	PROPN
gujaf-326	2	35	-nigeria	-nigeria	PROPN
gujaf-326	2	36	gusau	gusau	ADJ
gujaf-326	2	37	journal	journal	NOUN
gujaf-326	2	38	of	of	ADP
gujaf-326	2	39	accounting	accounting	NOUN
gujaf-326	2	40	and	and	CCONJ
gujaf-326	2	41	finance	finance	NOUN
gujaf-326	2	42	,	,	PUNCT
gujaf-326	2	43	vol	vol	NOUN
gujaf-326	2	44	.	.	PROPN
gujaf-326	2	45	5	5	NUM
gujaf-326	2	46	,	,	PUNCT
gujaf-326	2	47	issue	issue	NOUN
gujaf-326	2	48	2	2	NUM
gujaf-326	2	49	,	,	PUNCT
gujaf-326	2	50	october	october	PROPN
gujaf-326	2	51	,	,	PUNCT
gujaf-326	2	52	2024	2024	NUM
gujaf-326	2	53	ii	ii	NUM
gujaf-326	2	54	©	©	PROPN
gujaf-326	2	55	department	department	PROPN
gujaf-326	2	56	of	of	ADP
gujaf-326	2	57	accounting	accounting	NOUN
gujaf-326	2	58	and	and	CCONJ
gujaf-326	2	59	finance	finance	NOUN
gujaf-326	2	60	vol	vol	NOUN
gujaf-326	2	61	.	.	PUNCT
gujaf-326	2	62	5	5	NUM
gujaf-326	2	63	issue	issue	NOUN
gujaf-326	2	64	2	2	NUM
gujaf-326	2	65	october	october	PROPN
gujaf-326	2	66	,	,	PUNCT
gujaf-326	2	67	2024	2024	NUM
gujaf-326	2	68	issn	issn	X
gujaf-326	2	69	:	:	PUNCT
gujaf-326	2	70	2756	2756	NUM
gujaf-326	2	71	-	-	PUNCT
gujaf-326	2	72	665x	665x	NOUN
gujaf-326	2	73	a	a	DET
gujaf-326	2	74	publication	publication	NOUN
gujaf-326	2	75	of	of	ADP
gujaf-326	2	76	department	department	NOUN
gujaf-326	2	77	of	of	ADP
gujaf-326	2	78	accounting	accounting	NOUN
gujaf-326	2	79	and	and	CCONJ
gujaf-326	2	80	finance	finance	NOUN
gujaf-326	2	81	,	,	PUNCT
gujaf-326	2	82	faculty	faculty	NOUN
gujaf-326	2	83	of	of	ADP
gujaf-326	2	84	management	management	NOUN
gujaf-326	2	85	and	and	CCONJ
gujaf-326	2	86	social	social	ADJ
gujaf-326	2	87	sciences	science	NOUN
gujaf-326	2	88	,	,	PUNCT
gujaf-326	2	89	federal	federal	ADJ
gujaf-326	2	90	university	university	NOUN
gujaf-326	2	91	gusau	gusau	NOUN
gujaf-326	2	92	,	,	PUNCT
gujaf-326	2	93	zamfara	zamfara	PROPN
gujaf-326	2	94	state	state	NOUN
gujaf-326	2	95	-nigeria	-nigeria	PROPN
gujaf-326	2	96	all	all	DET
gujaf-326	2	97	rights	right	NOUN
gujaf-326	2	98	reserved	reserve	VERB
gujaf-326	2	99	except	except	SCONJ
gujaf-326	2	100	for	for	ADP
gujaf-326	2	101	academic	academic	ADJ
gujaf-326	2	102	purposes	purpose	NOUN
gujaf-326	2	103	no	no	DET
gujaf-326	2	104	part	part	NOUN
gujaf-326	2	105	or	or	CCONJ
gujaf-326	2	106	whole	whole	NOUN
gujaf-326	2	107	of	of	ADP
gujaf-326	2	108	this	this	DET
gujaf-326	2	109	publication	publication	NOUN
gujaf-326	2	110	is	be	AUX
gujaf-326	2	111	allowed	allow	VERB
gujaf-326	2	112	to	to	PART
gujaf-326	2	113	be	be	AUX
gujaf-326	2	114	reproduced	reproduce	VERB
gujaf-326	2	115	,	,	PUNCT
gujaf-326	2	116	stored	store	VERB
gujaf-326	2	117	in	in	ADP
gujaf-326	2	118	a	a	DET
gujaf-326	2	119	retrieval	retrieval	NOUN
gujaf-326	2	120	system	system	NOUN
gujaf-326	2	121	or	or	CCONJ
gujaf-326	2	122	transmitted	transmit	VERB
gujaf-326	2	123	in	in	ADP
gujaf-326	2	124	any	any	DET
gujaf-326	2	125	form	form	NOUN
gujaf-326	2	126	or	or	CCONJ
gujaf-326	2	127	by	by	ADP
gujaf-326	2	128	any	any	DET
gujaf-326	2	129	means	mean	NOUN
gujaf-326	2	130	be	be	AUX
gujaf-326	2	131	it	it	PRON
gujaf-326	2	132	mechanical	mechanical	ADJ
gujaf-326	2	133	,	,	PUNCT
gujaf-326	2	134	electrical	electrical	ADJ
gujaf-326	2	135	,	,	PUNCT
gujaf-326	2	136	photocopying	photocopying	NOUN
gujaf-326	2	137	,	,	PUNCT
gujaf-326	2	138	recording	recording	NOUN
gujaf-326	2	139	or	or	CCONJ
gujaf-326	2	140	otherwise	otherwise	ADV
gujaf-326	2	141	,	,	PUNCT
gujaf-326	2	142	without	without	ADP
gujaf-326	2	143	prior	prior	ADJ
gujaf-326	2	144	permission	permission	NOUN
gujaf-326	2	145	of	of	ADP
gujaf-326	2	146	the	the	DET
gujaf-326	2	147	copyright	copyright	NOUN
gujaf-326	2	148	owner	owner	NOUN
gujaf-326	2	149	.	.	PUNCT
gujaf-326	3	1	published	publish	VERB
gujaf-326	3	2	and	and	CCONJ
gujaf-326	3	3	printed	print	VERB
gujaf-326	3	4	by	by	ADP
gujaf-326	3	5	:	:	PUNCT
gujaf-326	3	6	ahmadu	ahmadu	PROPN
gujaf-326	3	7	bello	bello	PROPN
gujaf-326	3	8	university	university	PROPN
gujaf-326	3	9	press	press	NOUN
gujaf-326	3	10	limited	limit	VERB
gujaf-326	3	11	,	,	PUNCT
gujaf-326	3	12	zaria	zaria	PROPN
gujaf-326	3	13	kaduna	kaduna	PROPN
gujaf-326	3	14	state	state	PROPN
gujaf-326	3	15	,	,	PUNCT
gujaf-326	3	16	nigeria	nigeria	PROPN
gujaf-326	3	17	.	.	PUNCT
gujaf-326	4	1	tel	tel	ADP
gujaf-326	4	2	:	:	PUNCT
gujaf-326	4	3	08065949711	08065949711	NUM
gujaf-326	4	4	,	,	PUNCT
gujaf-326	4	5	069	069	NUM
gujaf-326	4	6	-	-	SYM
gujaf-326	4	7	879121	879121	NUM
gujaf-326	4	8	e	e	NOUN
gujaf-326	4	9	-	-	NOUN
gujaf-326	4	10	mail	mail	NOUN
gujaf-326	4	11	:	:	PUNCT
gujaf-326	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-326	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-326	5	1	website	website	NOUN
gujaf-326	5	2	:	:	PUNCT
gujaf-326	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-326	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-326	5	5	gusau	gusau	PROPN
gujaf-326	5	6	journal	journal	PROPN
gujaf-326	5	7	of	of	ADP
gujaf-326	5	8	accounting	accounting	NOUN
gujaf-326	5	9	and	and	CCONJ
gujaf-326	5	10	finance	finance	NOUN
gujaf-326	5	11	,	,	PUNCT
gujaf-326	5	12	vol	vol	NOUN
gujaf-326	5	13	.	.	PROPN
gujaf-326	5	14	5	5	NUM
gujaf-326	5	15	,	,	PUNCT
gujaf-326	5	16	issue	issue	NOUN
gujaf-326	5	17	2	2	NUM
gujaf-326	5	18	,	,	PUNCT
gujaf-326	5	19	october	october	PROPN
gujaf-326	5	20	,	,	PUNCT
gujaf-326	5	21	2024	2024	NUM
gujaf-326	5	22	iii	iii	NUM
gujaf-326	5	23	editorial	editorial	PROPN
gujaf-326	5	24	board	board	NOUN
gujaf-326	5	25	editor	editor	NOUN
gujaf-326	5	26	-	-	PUNCT
gujaf-326	5	27	in	in	ADP
gujaf-326	5	28	-	-	PUNCT
gujaf-326	5	29	chief	chief	NOUN
gujaf-326	5	30	:	:	PUNCT
gujaf-326	5	31	prof	prof	PROPN
gujaf-326	5	32	.	.	PUNCT
gujaf-326	5	33	shehu	shehu	PROPN
gujaf-326	5	34	usman	usman	PROPN
gujaf-326	5	35	hassan	hassan	PROPN
gujaf-326	5	36	department	department	PROPN
gujaf-326	5	37	of	of	ADP
gujaf-326	5	38	accounting	accounting	PROPN
gujaf-326	5	39	,	,	PUNCT
gujaf-326	5	40	federal	federal	ADJ
gujaf-326	5	41	university	university	PROPN
gujaf-326	5	42	of	of	ADP
gujaf-326	5	43	kashere	kashere	PROPN
gujaf-326	5	44	,	,	PUNCT
gujaf-326	5	45	gombe	gombe	ADJ
gujaf-326	5	46	state	state	NOUN
gujaf-326	5	47	.	.	PUNCT
gujaf-326	6	1	associate	associate	NOUN
gujaf-326	6	2	editor	editor	NOUN
gujaf-326	6	3	:	:	PUNCT
gujaf-326	6	4	dr	dr	PROPN
gujaf-326	6	5	.	.	PROPN
gujaf-326	6	6	muhammad	muhammad	PROPN
gujaf-326	6	7	mustapha	mustapha	PROPN
gujaf-326	6	8	bagudo	bagudo	PROPN
gujaf-326	6	9	department	department	PROPN
gujaf-326	6	10	of	of	ADP
gujaf-326	6	11	accounting	accounting	PROPN
gujaf-326	6	12	,	,	PUNCT
gujaf-326	6	13	ahmadu	ahmadu	PROPN
gujaf-326	6	14	bello	bello	PROPN
gujaf-326	6	15	university	university	PROPN
gujaf-326	6	16	zaria	zaria	PROPN
gujaf-326	6	17	,	,	PUNCT
gujaf-326	6	18	kaduna	kaduna	PROPN
gujaf-326	6	19	state	state	PROPN
gujaf-326	6	20	.	.	PUNCT
gujaf-326	7	1	managing	manage	VERB
gujaf-326	7	2	editor	editor	NOUN
gujaf-326	7	3	:	:	PUNCT
gujaf-326	7	4	dr	dr	PROPN
gujaf-326	7	5	.	.	PROPN
gujaf-326	7	6	umar	umar	PROPN
gujaf-326	7	7	farouk	farouk	PROPN
gujaf-326	7	8	abdulkarim	abdulkarim	PROPN
gujaf-326	7	9	department	department	PROPN
gujaf-326	7	10	of	of	ADP
gujaf-326	7	11	accounting	accounting	NOUN
gujaf-326	7	12	and	and	CCONJ
gujaf-326	7	13	finance	finance	NOUN
gujaf-326	7	14	,	,	PUNCT
gujaf-326	7	15	federal	federal	ADJ
gujaf-326	7	16	university	university	NOUN
gujaf-326	7	17	gusau	gusau	PROPN
gujaf-326	7	18	,	,	PUNCT
gujaf-326	7	19	zamfara	zamfara	PROPN
gujaf-326	7	20	state	state	PROPN
gujaf-326	7	21	.	.	PUNCT
gujaf-326	8	1	editorial	editorial	PROPN
gujaf-326	8	2	board	board	NOUN
gujaf-326	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-326	8	4	modu	modu	PROPN
gujaf-326	8	5	kumshe	kumshe	PROPN
gujaf-326	8	6	department	department	PROPN
gujaf-326	8	7	of	of	ADP
gujaf-326	8	8	accounting	accounting	PROPN
gujaf-326	8	9	,	,	PUNCT
gujaf-326	8	10	university	university	NOUN
gujaf-326	8	11	of	of	ADP
gujaf-326	8	12	maiduguri	maiduguri	PROPN
gujaf-326	8	13	,	,	PUNCT
gujaf-326	8	14	borno	borno	PROPN
gujaf-326	8	15	state	state	PROPN
gujaf-326	8	16	.	.	PUNCT
gujaf-326	9	1	prof	prof	PROPN
gujaf-326	9	2	ugochukwu	ugochukwu	PROPN
gujaf-326	9	3	c.	c.	PROPN
gujaf-326	9	4	nzewi	nzewi	VERB
gujaf-326	9	5	department	department	PROPN
gujaf-326	9	6	of	of	ADP
gujaf-326	9	7	accounting	accounting	PROPN
gujaf-326	9	8	,	,	PUNCT
gujaf-326	9	9	paul	paul	PROPN
gujaf-326	9	10	university	university	PROPN
gujaf-326	9	11	awka	awka	NOUN
gujaf-326	9	12	,	,	PUNCT
gujaf-326	9	13	anambra	anambra	PROPN
gujaf-326	9	14	state	state	PROPN
gujaf-326	9	15	.	.	PUNCT
gujaf-326	10	1	prof	prof	PROPN
gujaf-326	10	2	kabir	kabir	PROPN
gujaf-326	10	3	tahir	tahir	PROPN
gujaf-326	10	4	hamid	hamid	PROPN
gujaf-326	10	5	department	department	PROPN
gujaf-326	10	6	of	of	ADP
gujaf-326	10	7	accounting	accounting	PROPN
gujaf-326	10	8	,	,	PUNCT
gujaf-326	10	9	bayero	bayero	PROPN
gujaf-326	10	10	university	university	PROPN
gujaf-326	10	11	,	,	PUNCT
gujaf-326	10	12	kano	kano	PROPN
gujaf-326	10	13	,	,	PUNCT
gujaf-326	10	14	kano	kano	PROPN
gujaf-326	10	15	state	state	PROPN
gujaf-326	10	16	.	.	PUNCT
gujaf-326	11	1	prof	prof	PROPN
gujaf-326	11	2	.	.	PUNCT
gujaf-326	12	1	ekoja	ekoja	PROPN
gujaf-326	12	2	b.	b.	PROPN
gujaf-326	12	3	ekoja	ekoja	PROPN
gujaf-326	12	4	department	department	PROPN
gujaf-326	12	5	of	of	ADP
gujaf-326	12	6	accounting	accounting	PROPN
gujaf-326	12	7	,	,	PUNCT
gujaf-326	12	8	university	university	PROPN
gujaf-326	12	9	of	of	ADP
gujaf-326	12	10	jos	jos	PROPN
gujaf-326	12	11	.	.	PROPN
gujaf-326	12	12	prof	prof	PROPN
gujaf-326	12	13	.	.	PUNCT
gujaf-326	13	1	clifford	clifford	PROPN
gujaf-326	13	2	ofurum	ofurum	PROPN
gujaf-326	13	3	department	department	PROPN
gujaf-326	13	4	of	of	ADP
gujaf-326	13	5	accounting	accounting	PROPN
gujaf-326	13	6	,	,	PUNCT
gujaf-326	13	7	university	university	NOUN
gujaf-326	13	8	of	of	ADP
gujaf-326	13	9	portharcourt	portharcourt	PROPN
gujaf-326	13	10	,	,	PUNCT
gujaf-326	13	11	rivers	river	NOUN
gujaf-326	13	12	state	state	PROPN
gujaf-326	13	13	.	.	PUNCT
gujaf-326	14	1	prof	prof	PROPN
gujaf-326	14	2	.	.	PUNCT
gujaf-326	15	1	ahmad	ahmad	PROPN
gujaf-326	15	2	bello	bello	PROPN
gujaf-326	15	3	dogarawa	dogarawa	PROPN
gujaf-326	15	4	department	department	PROPN
gujaf-326	15	5	of	of	ADP
gujaf-326	15	6	accounting	accounting	NOUN
gujaf-326	15	7	,	,	PUNCT
gujaf-326	15	8	ahmadu	ahmadu	PROPN
gujaf-326	15	9	bello	bello	PROPN
gujaf-326	15	10	university	university	PROPN
gujaf-326	15	11	zaria	zaria	PROPN
gujaf-326	15	12	.	.	PUNCT
gujaf-326	16	1	prof	prof	PROPN
gujaf-326	16	2	.	.	PUNCT
gujaf-326	17	1	yusuf	yusuf	PROPN
gujaf-326	17	2	.	.	PUNCT
gujaf-326	18	1	b.	b.	PROPN
gujaf-326	18	2	rahman	rahman	PROPN
gujaf-326	18	3	department	department	PROPN
gujaf-326	18	4	of	of	ADP
gujaf-326	18	5	accounting	accounting	PROPN
gujaf-326	18	6	,	,	PUNCT
gujaf-326	18	7	lagos	lagos	NOUN
gujaf-326	18	8	state	state	PROPN
gujaf-326	18	9	university	university	PROPN
gujaf-326	18	10	,	,	PUNCT
gujaf-326	18	11	lagos	lagos	NOUN
gujaf-326	18	12	state	state	NOUN
gujaf-326	18	13	.	.	PUNCT
gujaf-326	19	1	prof	prof	PROPN
gujaf-326	19	2	.	.	PUNCT
gujaf-326	20	1	suleiman	suleiman	PROPN
gujaf-326	20	2	a.	a.	PROPN
gujaf-326	20	3	s.	s.	PROPN
gujaf-326	20	4	aruwa	aruwa	PROPN
gujaf-326	20	5	department	department	PROPN
gujaf-326	20	6	of	of	ADP
gujaf-326	20	7	accounting	accounting	PROPN
gujaf-326	20	8	,	,	PUNCT
gujaf-326	20	9	nasarawa	nasarawa	PROPN
gujaf-326	20	10	state	state	PROPN
gujaf-326	20	11	university	university	PROPN
gujaf-326	20	12	,	,	PUNCT
gujaf-326	20	13	keffi	keffi	PROPN
gujaf-326	20	14	,	,	PUNCT
gujaf-326	20	15	nasarawa	nasarawa	PROPN
gujaf-326	20	16	state	state	PROPN
gujaf-326	20	17	.	.	PUNCT
gujaf-326	21	1	prof	prof	PROPN
gujaf-326	21	2	.	.	PUNCT
gujaf-326	22	1	muhammad	muhammad	PROPN
gujaf-326	22	2	junaidu	junaidu	PROPN
gujaf-326	22	3	kurawa	kurawa	PROPN
gujaf-326	22	4	department	department	PROPN
gujaf-326	22	5	of	of	ADP
gujaf-326	22	6	accounting	accounting	PROPN
gujaf-326	22	7	,	,	PUNCT
gujaf-326	22	8	bayero	bayero	PROPN
gujaf-326	22	9	university	university	PROPN
gujaf-326	22	10	kano	kano	PROPN
gujaf-326	22	11	,	,	PUNCT
gujaf-326	22	12	kano	kano	PROPN
gujaf-326	22	13	state	state	PROPN
gujaf-326	22	14	.	.	PUNCT
gujaf-326	23	1	prof	prof	PROPN
gujaf-326	23	2	.	.	PUNCT
gujaf-326	24	1	muhammad	muhammad	PROPN
gujaf-326	24	2	habibu	habibu	ADJ
gujaf-326	24	3	sabari	sabari	PROPN
gujaf-326	24	4	department	department	PROPN
gujaf-326	24	5	of	of	ADP
gujaf-326	24	6	accounting	accounting	NOUN
gujaf-326	24	7	,	,	PUNCT
gujaf-326	24	8	ahmadu	ahmadu	PROPN
gujaf-326	24	9	bello	bello	PROPN
gujaf-326	24	10	university	university	PROPN
gujaf-326	24	11	,	,	PUNCT
gujaf-326	24	12	zaria	zaria	PROPN
gujaf-326	24	13	.	.	PUNCT
gujaf-326	25	1	gusau	gusau	PROPN
gujaf-326	25	2	journal	journal	PROPN
gujaf-326	25	3	of	of	ADP
gujaf-326	25	4	accounting	accounting	NOUN
gujaf-326	25	5	and	and	CCONJ
gujaf-326	25	6	finance	finance	NOUN
gujaf-326	25	7	,	,	PUNCT
gujaf-326	25	8	vol	vol	NOUN
gujaf-326	25	9	.	.	PROPN
gujaf-326	25	10	5	5	NUM
gujaf-326	25	11	,	,	PUNCT
gujaf-326	25	12	issue	issue	NOUN
gujaf-326	25	13	2	2	NUM
gujaf-326	25	14	,	,	PUNCT
gujaf-326	25	15	october	october	PROPN
gujaf-326	25	16	,	,	PUNCT
gujaf-326	25	17	2024	2024	NUM
gujaf-326	25	18	iv	iv	NUM
gujaf-326	25	19	prof	prof	NOUN
gujaf-326	25	20	.	.	PUNCT
gujaf-326	26	1	okpanachi	okpanachi	PROPN
gujaf-326	26	2	joshua	joshua	PROPN
gujaf-326	26	3	department	department	PROPN
gujaf-326	26	4	of	of	ADP
gujaf-326	26	5	accounting	accounting	NOUN
gujaf-326	26	6	and	and	CCONJ
gujaf-326	26	7	management	management	NOUN
gujaf-326	26	8	,	,	PUNCT
gujaf-326	26	9	nigerian	nigerian	ADJ
gujaf-326	26	10	defence	defence	PROPN
gujaf-326	26	11	academy	academy	PROPN
gujaf-326	26	12	,	,	PUNCT
gujaf-326	26	13	kaduna	kaduna	PROPN
gujaf-326	26	14	.	.	PROPN
gujaf-326	26	15	prof	prof	PROPN
gujaf-326	26	16	.	.	PUNCT
gujaf-326	27	1	hassan	hassan	PROPN
gujaf-326	27	2	ibrahim	ibrahim	PROPN
gujaf-326	27	3	department	department	PROPN
gujaf-326	27	4	of	of	ADP
gujaf-326	27	5	accounting	accounting	PROPN
gujaf-326	27	6	,	,	PUNCT
gujaf-326	27	7	ibb	ibb	NOUN
gujaf-326	27	8	university	university	NOUN
gujaf-326	27	9	,	,	PUNCT
gujaf-326	27	10	lapai	lapai	NOUN
gujaf-326	27	11	,	,	PUNCT
gujaf-326	27	12	niger	niger	NOUN
gujaf-326	27	13	state	state	NOUN
gujaf-326	27	14	.	.	PUNCT
gujaf-326	28	1	prof	prof	PROPN
gujaf-326	28	2	.	.	PUNCT
gujaf-326	29	1	ifeoma	ifeoma	PROPN
gujaf-326	29	2	mary	mary	PROPN
gujaf-326	29	3	okwo	okwo	PROPN
gujaf-326	29	4	department	department	PROPN
gujaf-326	29	5	of	of	ADP
gujaf-326	29	6	accounting	accounting	PROPN
gujaf-326	29	7	,	,	PUNCT
gujaf-326	29	8	enugu	enugu	PROPN
gujaf-326	29	9	state	state	PROPN
gujaf-326	29	10	university	university	PROPN
gujaf-326	29	11	of	of	ADP
gujaf-326	29	12	science	science	NOUN
gujaf-326	29	13	and	and	CCONJ
gujaf-326	29	14	technology	technology	NOUN
gujaf-326	29	15	,	,	PUNCT
gujaf-326	29	16	enugu	enugu	PROPN
gujaf-326	29	17	state	state	PROPN
gujaf-326	29	18	.	.	PUNCT
gujaf-326	30	1	prof	prof	PROPN
gujaf-326	30	2	.	.	PROPN
gujaf-326	31	1	aminu	aminu	PROPN
gujaf-326	31	2	isah	isah	PROPN
gujaf-326	31	3	department	department	PROPN
gujaf-326	31	4	of	of	ADP
gujaf-326	31	5	accounting	accounting	PROPN
gujaf-326	31	6	,	,	PUNCT
gujaf-326	31	7	bayero	bayero	PROPN
gujaf-326	31	8	university	university	PROPN
gujaf-326	31	9	,	,	PUNCT
gujaf-326	31	10	kano	kano	PROPN
gujaf-326	31	11	,	,	PUNCT
gujaf-326	31	12	kano	kano	PROPN
gujaf-326	31	13	state	state	PROPN
gujaf-326	31	14	.	.	PUNCT
gujaf-326	32	1	prof	prof	PROPN
gujaf-326	32	2	.	.	PUNCT
gujaf-326	33	1	ahmadu	ahmadu	PROPN
gujaf-326	33	2	bello	bello	PROPN
gujaf-326	33	3	department	department	PROPN
gujaf-326	33	4	of	of	ADP
gujaf-326	33	5	accounting	accounting	NOUN
gujaf-326	33	6	,	,	PUNCT
gujaf-326	33	7	ahmadu	ahmadu	PROPN
gujaf-326	33	8	bello	bello	PROPN
gujaf-326	33	9	university	university	PROPN
gujaf-326	33	10	,	,	PUNCT
gujaf-326	33	11	zaria	zaria	PROPN
gujaf-326	33	12	.	.	PUNCT
gujaf-326	34	1	prof	prof	PROPN
gujaf-326	34	2	.	.	PUNCT
gujaf-326	35	1	musa	musa	PROPN
gujaf-326	35	2	yelwa	yelwa	PROPN
gujaf-326	35	3	abubakar	abubakar	PROPN
gujaf-326	35	4	department	department	PROPN
gujaf-326	35	5	of	of	ADP
gujaf-326	35	6	accounting	accounting	PROPN
gujaf-326	35	7	,	,	PUNCT
gujaf-326	35	8	usmanu	usmanu	PROPN
gujaf-326	35	9	danfodiyo	danfodiyo	PROPN
gujaf-326	35	10	university	university	PROPN
gujaf-326	35	11	,	,	PUNCT
gujaf-326	35	12	sokoto	sokoto	PROPN
gujaf-326	35	13	state	state	PROPN
gujaf-326	35	14	.	.	PUNCT
gujaf-326	36	1	prof	prof	PROPN
gujaf-326	36	2	.	.	PUNCT
gujaf-326	37	1	salisu	salisu	PROPN
gujaf-326	37	2	abubakar	abubakar	PROPN
gujaf-326	37	3	department	department	PROPN
gujaf-326	37	4	of	of	ADP
gujaf-326	37	5	accounting	accounting	NOUN
gujaf-326	37	6	,	,	PUNCT
gujaf-326	37	7	ahmadu	ahmadu	PROPN
gujaf-326	37	8	bello	bello	PROPN
gujaf-326	37	9	university	university	PROPN
gujaf-326	37	10	zaria	zaria	PROPN
gujaf-326	37	11	,	,	PUNCT
gujaf-326	37	12	kaduna	kaduna	PROPN
gujaf-326	37	13	state	state	PROPN
gujaf-326	37	14	.	.	PUNCT
gujaf-326	38	1	prof	prof	PROPN
gujaf-326	38	2	.	.	PUNCT
gujaf-326	39	1	isaq	isaq	PROPN
gujaf-326	39	2	alhaji	alhaji	PROPN
gujaf-326	39	3	samaila	samaila	PROPN
gujaf-326	39	4	department	department	PROPN
gujaf-326	39	5	of	of	ADP
gujaf-326	39	6	accounting	accounting	PROPN
gujaf-326	39	7	,	,	PUNCT
gujaf-326	39	8	bayero	bayero	PROPN
gujaf-326	39	9	university	university	NOUN
gujaf-326	39	10	,	,	PUNCT
gujaf-326	39	11	kano	kano	PROPN
gujaf-326	39	12	state	state	PROPN
gujaf-326	39	13	.	.	PUNCT
gujaf-326	40	1	prof	prof	PROPN
gujaf-326	40	2	.	.	PUNCT
gujaf-326	41	1	sunusi	sunusi	PROPN
gujaf-326	41	2	sa'ad	sa'ad	PROPN
gujaf-326	41	3	ahmad	ahmad	PROPN
gujaf-326	41	4	department	department	PROPN
gujaf-326	41	5	of	of	ADP
gujaf-326	41	6	accounting	accounting	PROPN
gujaf-326	41	7	,	,	PUNCT
gujaf-326	41	8	federal	federal	ADJ
gujaf-326	41	9	university	university	NOUN
gujaf-326	41	10	dutse	dutse	NOUN
gujaf-326	41	11	,	,	PUNCT
gujaf-326	41	12	jigawa	jigawa	PROPN
gujaf-326	41	13	state	state	PROPN
gujaf-326	41	14	.	.	PUNCT
gujaf-326	42	1	prof	prof	PROPN
gujaf-326	42	2	.	.	PUNCT
gujaf-326	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-326	43	2	yahaya	yahaya	PROPN
gujaf-326	43	3	department	department	PROPN
gujaf-326	43	4	of	of	ADP
gujaf-326	43	5	accounting	accounting	PROPN
gujaf-326	43	6	,	,	PUNCT
gujaf-326	43	7	nigerian	nigerian	ADJ
gujaf-326	43	8	defence	defence	PROPN
gujaf-326	43	9	academy	academy	PROPN
gujaf-326	43	10	,	,	PUNCT
gujaf-326	43	11	kaduna	kaduna	PROPN
gujaf-326	43	12	state	state	PROPN
gujaf-326	43	13	.	.	PUNCT
gujaf-326	44	1	prof	prof	PROPN
gujaf-326	44	2	.	.	PUNCT
gujaf-326	45	1	saidu	saidu	PROPN
gujaf-326	45	2	adamu	adamu	PROPN
gujaf-326	45	3	department	department	PROPN
gujaf-326	45	4	of	of	ADP
gujaf-326	45	5	accounting	accounting	PROPN
gujaf-326	45	6	,	,	PUNCT
gujaf-326	45	7	federal	federal	ADJ
gujaf-326	45	8	university	university	PROPN
gujaf-326	45	9	of	of	ADP
gujaf-326	45	10	kashere	kashere	PROPN
gujaf-326	45	11	,	,	PUNCT
gujaf-326	45	12	gombe	gombe	ADJ
gujaf-326	45	13	state	state	NOUN
gujaf-326	45	14	.	.	PUNCT
gujaf-326	46	1	prof	prof	PROPN
gujaf-326	46	2	.	.	PUNCT
gujaf-326	47	1	farouk	farouk	PROPN
gujaf-326	47	2	adeza	adeza	PROPN
gujaf-326	47	3	school	school	NOUN
gujaf-326	47	4	of	of	ADP
gujaf-326	47	5	business	business	NOUN
gujaf-326	47	6	and	and	CCONJ
gujaf-326	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-326	47	8	,	,	PUNCT
gujaf-326	47	9	american	american	PROPN
gujaf-326	47	10	university	university	PROPN
gujaf-326	47	11	of	of	ADP
gujaf-326	47	12	nigeria	nigeria	PROPN
gujaf-326	47	13	,	,	PUNCT
gujaf-326	47	14	yola	yola	PROPN
gujaf-326	47	15	.	.	PUNCT
gujaf-326	48	1	prof	prof	PROPN
gujaf-326	48	2	.	.	PUNCT
gujaf-326	49	1	fatima	fatima	PROPN
gujaf-326	49	2	alfa	alfa	PROPN
gujaf-326	49	3	department	department	PROPN
gujaf-326	49	4	of	of	ADP
gujaf-326	49	5	accounting	accounting	PROPN
gujaf-326	49	6	,	,	PUNCT
gujaf-326	49	7	university	university	NOUN
gujaf-326	49	8	of	of	ADP
gujaf-326	49	9	maiduguri	maiduguri	PROPN
gujaf-326	49	10	,	,	PUNCT
gujaf-326	49	11	borno	borno	PROPN
gujaf-326	49	12	state	state	PROPN
gujaf-326	49	13	.	.	PUNCT
gujaf-326	50	1	dr	dr	PROPN
gujaf-326	50	2	.	.	PROPN
gujaf-326	50	3	nasiru	nasiru	PROPN
gujaf-326	50	4	a.	a.	PROPN
gujaf-326	50	5	ka’oje	ka’oje	PROPN
gujaf-326	50	6	department	department	PROPN
gujaf-326	50	7	of	of	ADP
gujaf-326	50	8	accounting	accounting	PROPN
gujaf-326	50	9	,	,	PUNCT
gujaf-326	50	10	usmanu	usmanu	PROPN
gujaf-326	50	11	danfodiyo	danfodiyo	PROPN
gujaf-326	50	12	university	university	PROPN
gujaf-326	50	13	sokoto	sokoto	PROPN
gujaf-326	50	14	state	state	PROPN
gujaf-326	50	15	.	.	PUNCT
gujaf-326	51	1	dr	dr	PROPN
gujaf-326	51	2	.	.	PROPN
gujaf-326	51	3	aminu	aminu	PROPN
gujaf-326	51	4	abdullahi	abdullahi	PROPN
gujaf-326	51	5	department	department	PROPN
gujaf-326	51	6	of	of	ADP
gujaf-326	51	7	accounting	accounting	PROPN
gujaf-326	51	8	,	,	PUNCT
gujaf-326	51	9	usmanu	usmanu	PROPN
gujaf-326	51	10	danfodiyo	danfodiyo	PROPN
gujaf-326	51	11	university	university	PROPN
gujaf-326	51	12	sokoto	sokoto	PROPN
gujaf-326	51	13	,	,	PUNCT
gujaf-326	51	14	state	state	PROPN
gujaf-326	51	15	.	.	PUNCT
gujaf-326	52	1	gusau	gusau	PROPN
gujaf-326	52	2	journal	journal	PROPN
gujaf-326	52	3	of	of	ADP
gujaf-326	52	4	accounting	accounting	NOUN
gujaf-326	52	5	and	and	CCONJ
gujaf-326	52	6	finance	finance	NOUN
gujaf-326	52	7	,	,	PUNCT
gujaf-326	52	8	vol	vol	NOUN
gujaf-326	52	9	.	.	PROPN
gujaf-326	52	10	5	5	NUM
gujaf-326	52	11	,	,	PUNCT
gujaf-326	52	12	issue	issue	NOUN
gujaf-326	52	13	2	2	NUM
gujaf-326	52	14	,	,	PUNCT
gujaf-326	52	15	october	october	PROPN
gujaf-326	52	16	,	,	PUNCT
gujaf-326	52	17	2024	2024	NUM
gujaf-326	52	18	v	v	PROPN
gujaf-326	52	19	dr	dr	PROPN
gujaf-326	52	20	.	.	PROPN
gujaf-326	52	21	nasiru	nasiru	PROPN
gujaf-326	52	22	yunusa	yunusa	PROPN
gujaf-326	52	23	department	department	PROPN
gujaf-326	52	24	of	of	ADP
gujaf-326	52	25	accounting	accounting	NOUN
gujaf-326	52	26	,	,	PUNCT
gujaf-326	52	27	ahmadu	ahmadu	PROPN
gujaf-326	52	28	bello	bello	PROPN
gujaf-326	52	29	university	university	PROPN
gujaf-326	52	30	zaria	zaria	PROPN
gujaf-326	52	31	.	.	PUNCT
gujaf-326	53	1	dr	dr	PROPN
gujaf-326	53	2	.	.	PROPN
gujaf-326	53	3	aisha	aisha	PROPN
gujaf-326	53	4	nuhu	nuhu	PROPN
gujaf-326	53	5	muhammad	muhammad	PROPN
gujaf-326	53	6	department	department	PROPN
gujaf-326	53	7	of	of	ADP
gujaf-326	53	8	accounting	accounting	PROPN
gujaf-326	53	9	,	,	PUNCT
gujaf-326	53	10	ahmadu	ahmadu	PROPN
gujaf-326	53	11	bello	bello	PROPN
gujaf-326	53	12	university	university	PROPN
gujaf-326	53	13	zaria	zaria	PROPN
gujaf-326	53	14	.	.	PUNCT
gujaf-326	54	1	dr	dr	PROPN
gujaf-326	54	2	.	.	PROPN
gujaf-326	54	3	lawal	lawal	PROPN
gujaf-326	54	4	muhammad	muhammad	PROPN
gujaf-326	54	5	department	department	PROPN
gujaf-326	54	6	of	of	ADP
gujaf-326	54	7	accounting	accounting	PROPN
gujaf-326	54	8	,	,	PUNCT
gujaf-326	54	9	ahmadu	ahmadu	PROPN
gujaf-326	54	10	bello	bello	PROPN
gujaf-326	54	11	university	university	PROPN
gujaf-326	54	12	zaria	zaria	PROPN
gujaf-326	54	13	.	.	PUNCT
gujaf-326	55	1	dr	dr	PROPN
gujaf-326	55	2	.	.	PROPN
gujaf-326	55	3	bashir	bashir	PROPN
gujaf-326	55	4	umar	umar	PROPN
gujaf-326	55	5	farouk	farouk	PROPN
gujaf-326	55	6	department	department	PROPN
gujaf-326	55	7	of	of	ADP
gujaf-326	55	8	economics	economic	NOUN
gujaf-326	55	9	,	,	PUNCT
gujaf-326	55	10	federal	federal	ADJ
gujaf-326	55	11	university	university	NOUN
gujaf-326	55	12	gusau	gusau	PROPN
gujaf-326	55	13	,	,	PUNCT
gujaf-326	55	14	zamfara	zamfara	PROPN
gujaf-326	55	15	state	state	PROPN
gujaf-326	55	16	.	.	PUNCT
gujaf-326	56	1	dr	dr	PROPN
gujaf-326	56	2	emmanuel	emmanuel	PROPN
gujaf-326	56	3	omokhuale	omokhuale	PROPN
gujaf-326	56	4	department	department	PROPN
gujaf-326	56	5	of	of	ADP
gujaf-326	56	6	mathematics	mathematics	PROPN
gujaf-326	56	7	,	,	PUNCT
gujaf-326	56	8	federal	federal	ADJ
gujaf-326	56	9	university	university	NOUN
gujaf-326	56	10	gusau	gusau	NOUN
gujaf-326	56	11	,	,	PUNCT
gujaf-326	56	12	zamfara	zamfara	PROPN
gujaf-326	56	13	.	.	PUNCT
gujaf-326	57	1	state	state	PROPN
gujaf-326	57	2	advisory	advisory	PROPN
gujaf-326	57	3	board	board	NOUN
gujaf-326	57	4	members	members	PROPN
gujaf-326	57	5	prof	prof	PROPN
gujaf-326	57	6	.	.	PUNCT
gujaf-326	58	1	kabiru	kabiru	PROPN
gujaf-326	58	2	isah	isah	PROPN
gujaf-326	58	3	dandago	dandago	PROPN
gujaf-326	58	4	,	,	PUNCT
gujaf-326	58	5	bayero	bayero	PROPN
gujaf-326	58	6	university	university	PROPN
gujaf-326	58	7	kano	kano	PROPN
gujaf-326	58	8	,	,	PUNCT
gujaf-326	58	9	kano	kano	PROPN
gujaf-326	58	10	state	state	PROPN
gujaf-326	58	11	.	.	PUNCT
gujaf-326	59	1	prof	prof	PROPN
gujaf-326	59	2	a	a	DET
gujaf-326	59	3	m	m	NOUN
gujaf-326	59	4	bashir	bashir	NOUN
gujaf-326	59	5	,	,	PUNCT
gujaf-326	59	6	usmanu	usmanu	PROPN
gujaf-326	59	7	danfodiyo	danfodiyo	PROPN
gujaf-326	59	8	university	university	PROPN
gujaf-326	59	9	sokoto	sokoto	PROPN
gujaf-326	59	10	,	,	PUNCT
gujaf-326	59	11	sokoto	sokoto	PROPN
gujaf-326	59	12	state	state	PROPN
gujaf-326	59	13	.	.	PUNCT
gujaf-326	60	1	prof	prof	PROPN
gujaf-326	60	2	.	.	PUNCT
gujaf-326	61	1	muhammad	muhammad	PROPN
gujaf-326	61	2	tanko	tanko	PROPN
gujaf-326	61	3	,	,	PUNCT
gujaf-326	61	4	kaduna	kaduna	PROPN
gujaf-326	61	5	state	state	PROPN
gujaf-326	61	6	university	university	PROPN
gujaf-326	61	7	,	,	PUNCT
gujaf-326	61	8	kaduna	kaduna	PROPN
gujaf-326	61	9	.	.	PROPN
gujaf-326	61	10	prof	prof	PROPN
gujaf-326	61	11	.	.	PUNCT
gujaf-326	61	12	bayero	bayero	PROPN
gujaf-326	62	1	a	a	DET
gujaf-326	62	2	m	m	NOUN
gujaf-326	62	3	sabir	sabir	NOUN
gujaf-326	62	4	,	,	PUNCT
gujaf-326	62	5	usmanu	usmanu	PROPN
gujaf-326	62	6	danfodiyo	danfodiyo	PROPN
gujaf-326	62	7	university	university	PROPN
gujaf-326	62	8	sokoto	sokoto	PROPN
gujaf-326	62	9	,	,	PUNCT
gujaf-326	62	10	sokoto	sokoto	PROPN
gujaf-326	62	11	state	state	PROPN
gujaf-326	62	12	.	.	PUNCT
gujaf-326	63	1	prof	prof	PROPN
gujaf-326	63	2	.	.	PUNCT
gujaf-326	64	1	aliyu	aliyu	PROPN
gujaf-326	64	2	sulaiman	sulaiman	PROPN
gujaf-326	64	3	kantudu	kantudu	PROPN
gujaf-326	64	4	,	,	PUNCT
gujaf-326	64	5	bayero	bayero	PROPN
gujaf-326	64	6	university	university	PROPN
gujaf-326	64	7	kano	kano	PROPN
gujaf-326	64	8	,	,	PUNCT
gujaf-326	64	9	kano	kano	PROPN
gujaf-326	64	10	state	state	PROPN
gujaf-326	64	11	.	.	PUNCT
gujaf-326	65	1	editorial	editorial	PROPN
gujaf-326	65	2	secretary	secretary	PROPN
gujaf-326	65	3	yazid	yazid	PROPN
gujaf-326	65	4	kabir	kabir	PROPN
gujaf-326	65	5	ibrahim	ibrahim	PROPN
gujaf-326	65	6	department	department	PROPN
gujaf-326	65	7	of	of	ADP
gujaf-326	65	8	accounting	accounting	NOUN
gujaf-326	65	9	and	and	CCONJ
gujaf-326	65	10	finance	finance	NOUN
gujaf-326	65	11	,	,	PUNCT
gujaf-326	65	12	federal	federal	ADJ
gujaf-326	65	13	university	university	NOUN
gujaf-326	65	14	gusau	gusau	PROPN
gujaf-326	65	15	,	,	PUNCT
gujaf-326	65	16	zamfara	zamfara	PROPN
gujaf-326	65	17	state	state	PROPN
gujaf-326	65	18	.	.	PUNCT
gujaf-326	66	1	gusau	gusau	PROPN
gujaf-326	66	2	journal	journal	PROPN
gujaf-326	66	3	of	of	ADP
gujaf-326	66	4	accounting	accounting	NOUN
gujaf-326	66	5	and	and	CCONJ
gujaf-326	66	6	finance	finance	NOUN
gujaf-326	66	7	,	,	PUNCT
gujaf-326	66	8	vol	vol	NOUN
gujaf-326	66	9	.	.	PROPN
gujaf-326	66	10	5	5	NUM
gujaf-326	66	11	,	,	PUNCT
gujaf-326	66	12	issue	issue	NOUN
gujaf-326	66	13	2	2	NUM
gujaf-326	66	14	,	,	PUNCT
gujaf-326	66	15	october	october	PROPN
gujaf-326	66	16	,	,	PUNCT
gujaf-326	66	17	2024	2024	NUM
gujaf-326	66	18	vi	vi	NOUN
gujaf-326	66	19	call	call	NOUN
gujaf-326	66	20	for	for	ADP
gujaf-326	66	21	papers	paper	NOUN
gujaf-326	66	22	the	the	DET
gujaf-326	66	23	editorial	editorial	ADJ
gujaf-326	66	24	board	board	NOUN
gujaf-326	66	25	of	of	ADP
gujaf-326	66	26	gusau	gusau	PROPN
gujaf-326	66	27	journal	journal	PROPN
gujaf-326	66	28	of	of	ADP
gujaf-326	66	29	accounting	accounting	NOUN
gujaf-326	66	30	and	and	CCONJ
gujaf-326	66	31	finance	finance	NOUN
gujaf-326	66	32	(	(	PUNCT
gujaf-326	66	33	gujaf	gujaf	NOUN
gujaf-326	66	34	)	)	PUNCT
gujaf-326	66	35	is	be	AUX
gujaf-326	66	36	hereby	hereby	ADV
gujaf-326	66	37	inviting	invite	VERB
gujaf-326	66	38	authors	author	NOUN
gujaf-326	66	39	to	to	PART
gujaf-326	66	40	submit	submit	VERB
gujaf-326	66	41	their	their	PRON
gujaf-326	66	42	unpublished	unpublished	ADJ
gujaf-326	66	43	manuscript	manuscript	NOUN
gujaf-326	66	44	for	for	ADP
gujaf-326	66	45	publication	publication	NOUN
gujaf-326	66	46	.	.	PUNCT
gujaf-326	67	1	the	the	DET
gujaf-326	67	2	journal	journal	NOUN
gujaf-326	67	3	is	be	AUX
gujaf-326	67	4	published	publish	VERB
gujaf-326	67	5	in	in	ADP
gujaf-326	67	6	two	two	NUM
gujaf-326	67	7	issues	issue	NOUN
gujaf-326	67	8	of	of	ADP
gujaf-326	67	9	april	april	PROPN
gujaf-326	67	10	and	and	CCONJ
gujaf-326	67	11	october	october	PROPN
gujaf-326	67	12	annually	annually	ADV
gujaf-326	67	13	.	.	PUNCT
gujaf-326	68	1	gujaf	gujaf	NOUN
gujaf-326	68	2	is	be	AUX
gujaf-326	68	3	a	a	DET
gujaf-326	68	4	double	double	ADJ
gujaf-326	68	5	-	-	PUNCT
gujaf-326	68	6	blind	blind	ADJ
gujaf-326	68	7	peer	peer	NOUN
gujaf-326	68	8	reviewed	review	VERB
gujaf-326	68	9	journal	journal	NOUN
gujaf-326	68	10	published	publish	VERB
gujaf-326	68	11	by	by	ADP
gujaf-326	68	12	the	the	DET
gujaf-326	68	13	department	department	NOUN
gujaf-326	68	14	of	of	ADP
gujaf-326	68	15	accounting	accounting	NOUN
gujaf-326	68	16	and	and	CCONJ
gujaf-326	68	17	finance	finance	NOUN
gujaf-326	68	18	,	,	PUNCT
gujaf-326	68	19	faculty	faculty	NOUN
gujaf-326	68	20	of	of	ADP
gujaf-326	68	21	management	management	NOUN
gujaf-326	68	22	and	and	CCONJ
gujaf-326	68	23	social	social	ADJ
gujaf-326	68	24	sciences	science	NOUN
gujaf-326	68	25	,	,	PUNCT
gujaf-326	68	26	federal	federal	ADJ
gujaf-326	68	27	university	university	NOUN
gujaf-326	68	28	gusau	gusau	NOUN
gujaf-326	68	29	,	,	PUNCT
gujaf-326	68	30	zamfara	zamfara	PROPN
gujaf-326	68	31	state	state	PROPN
gujaf-326	68	32	nigeria	nigeria	PROPN
gujaf-326	68	33	the	the	DET
gujaf-326	68	34	journal	journal	PROPN
gujaf-326	68	35	accepts	accept	VERB
gujaf-326	68	36	papers	paper	NOUN
gujaf-326	68	37	in	in	ADP
gujaf-326	68	38	all	all	DET
gujaf-326	68	39	areas	area	NOUN
gujaf-326	68	40	of	of	ADP
gujaf-326	68	41	accounting	accounting	NOUN
gujaf-326	68	42	and	and	CCONJ
gujaf-326	68	43	finance	finance	NOUN
gujaf-326	68	44	for	for	ADP
gujaf-326	68	45	publication	publication	NOUN
gujaf-326	68	46	which	which	PRON
gujaf-326	68	47	include	include	VERB
gujaf-326	68	48	:	:	PUNCT
gujaf-326	68	49	accounting	accounting	NOUN
gujaf-326	68	50	standards	standard	NOUN
gujaf-326	68	51	,	,	PUNCT
gujaf-326	68	52	accounting	account	VERB
gujaf-326	68	53	information	information	NOUN
gujaf-326	68	54	system	system	NOUN
gujaf-326	68	55	,	,	PUNCT
gujaf-326	68	56	financial	financial	ADJ
gujaf-326	68	57	reporting	reporting	NOUN
gujaf-326	68	58	,	,	PUNCT
gujaf-326	68	59	earnings	earning	NOUN
gujaf-326	68	60	management	management	NOUN
gujaf-326	68	61	,	,	PUNCT
gujaf-326	68	62	,	,	PUNCT
gujaf-326	68	63	auditing	auditing	NOUN
gujaf-326	68	64	and	and	CCONJ
gujaf-326	68	65	investigation	investigation	NOUN
gujaf-326	68	66	,	,	PUNCT
gujaf-326	68	67	auditing	auditing	NOUN
gujaf-326	68	68	and	and	CCONJ
gujaf-326	68	69	standards	standard	NOUN
gujaf-326	68	70	,	,	PUNCT
gujaf-326	68	71	public	public	ADJ
gujaf-326	68	72	sector	sector	NOUN
gujaf-326	68	73	accounting	accounting	NOUN
gujaf-326	68	74	and	and	CCONJ
gujaf-326	68	75	auditing	auditing	NOUN
gujaf-326	68	76	,	,	PUNCT
gujaf-326	68	77	taxation	taxation	NOUN
gujaf-326	68	78	and	and	CCONJ
gujaf-326	68	79	revenue	revenue	NOUN
gujaf-326	68	80	administration	administration	NOUN
gujaf-326	68	81	,	,	PUNCT
gujaf-326	68	82	corporate	corporate	ADJ
gujaf-326	68	83	governance	governance	NOUN
gujaf-326	68	84	issues	issue	NOUN
gujaf-326	68	85	,	,	PUNCT
gujaf-326	68	86	corporate	corporate	ADJ
gujaf-326	68	87	social	social	ADJ
gujaf-326	68	88	responsibility	responsibility	NOUN
gujaf-326	68	89	,	,	PUNCT
gujaf-326	68	90	sustainability	sustainability	NOUN
gujaf-326	68	91	and	and	CCONJ
gujaf-326	68	92	environmental	environmental	ADJ
gujaf-326	68	93	reporting	reporting	NOUN
gujaf-326	68	94	issue	issue	NOUN
gujaf-326	68	95	,	,	PUNCT
gujaf-326	68	96	information	information	NOUN
gujaf-326	68	97	and	and	CCONJ
gujaf-326	68	98	communication	communication	NOUN
gujaf-326	68	99	technology	technology	NOUN
gujaf-326	68	100	issues	issue	NOUN
gujaf-326	68	101	,	,	PUNCT
gujaf-326	68	102	bankruptcy	bankruptcy	NOUN
gujaf-326	68	103	prediction	prediction	NOUN
gujaf-326	68	104	,	,	PUNCT
gujaf-326	68	105	corporate	corporate	ADJ
gujaf-326	68	106	finance	finance	NOUN
gujaf-326	68	107	,	,	PUNCT
gujaf-326	68	108	personal	personal	ADJ
gujaf-326	68	109	finance	finance	NOUN
gujaf-326	68	110	,	,	PUNCT
gujaf-326	68	111	merger	merger	NOUN
gujaf-326	68	112	and	and	CCONJ
gujaf-326	68	113	acquisitions	acquisition	NOUN
gujaf-326	68	114	,	,	PUNCT
gujaf-326	68	115	capital	capital	NOUN
gujaf-326	68	116	structure	structure	NOUN
gujaf-326	68	117	,	,	PUNCT
gujaf-326	68	118	working	work	VERB
gujaf-326	68	119	capital	capital	NOUN
gujaf-326	68	120	management	management	NOUN
gujaf-326	68	121	,	,	PUNCT
gujaf-326	68	122	enterprises	enterprise	NOUN
gujaf-326	68	123	risk	risk	NOUN
gujaf-326	68	124	management	management	NOUN
gujaf-326	68	125	,	,	PUNCT
gujaf-326	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-326	68	127	,	,	PUNCT
gujaf-326	68	128	international	international	ADJ
gujaf-326	68	129	business	business	NOUN
gujaf-326	68	130	accounting	accounting	NOUN
gujaf-326	68	131	and	and	CCONJ
gujaf-326	68	132	finance	finance	NOUN
gujaf-326	68	133	,	,	PUNCT
gujaf-326	68	134	banking	banking	NOUN
gujaf-326	68	135	crises	crisis	NOUN
gujaf-326	68	136	,	,	PUNCT
gujaf-326	68	137	bank	bank	NOUN
gujaf-326	68	138	’s	’s	PART
gujaf-326	68	139	profitability	profitability	NOUN
gujaf-326	68	140	,	,	PUNCT
gujaf-326	68	141	risk	risk	NOUN
gujaf-326	68	142	and	and	CCONJ
gujaf-326	68	143	insurance	insurance	NOUN
gujaf-326	68	144	issue	issue	NOUN
gujaf-326	68	145	,	,	PUNCT
gujaf-326	68	146	islamic	islamic	ADJ
gujaf-326	68	147	finance	finance	NOUN
gujaf-326	68	148	,	,	PUNCT
gujaf-326	68	149	conventional	conventional	ADJ
gujaf-326	68	150	and	and	CCONJ
gujaf-326	68	151	islamic	islamic	ADJ
gujaf-326	68	152	banks	bank	NOUN
gujaf-326	68	153	and	and	CCONJ
gujaf-326	68	154	so	so	ADV
gujaf-326	68	155	forth	forth	ADV
gujaf-326	68	156	.	.	PUNCT
gujaf-326	69	1	guidelines	guideline	NOUN
gujaf-326	69	2	for	for	ADP
gujaf-326	69	3	submission	submission	NOUN
gujaf-326	69	4	and	and	CCONJ
gujaf-326	69	5	manuscript	manuscript	NOUN
gujaf-326	69	6	format	format	VERB
gujaf-326	69	7	the	the	DET
gujaf-326	69	8	submission	submission	NOUN
gujaf-326	69	9	language	language	NOUN
gujaf-326	69	10	is	be	AUX
gujaf-326	69	11	english	english	PROPN
gujaf-326	69	12	and	and	CCONJ
gujaf-326	69	13	must	must	AUX
gujaf-326	69	14	be	be	AUX
gujaf-326	69	15	a	a	DET
gujaf-326	69	16	well	well	ADV
gujaf-326	69	17	-	-	PUNCT
gujaf-326	69	18	researched	research	VERB
gujaf-326	69	19	original	original	ADJ
gujaf-326	69	20	manuscript	manuscript	NOUN
gujaf-326	69	21	that	that	PRON
gujaf-326	69	22	has	have	AUX
gujaf-326	69	23	not	not	PART
gujaf-326	69	24	previously	previously	ADV
gujaf-326	69	25	been	be	AUX
gujaf-326	69	26	submitted	submit	VERB
gujaf-326	69	27	elsewhere	elsewhere	ADV
gujaf-326	69	28	for	for	ADP
gujaf-326	69	29	publication	publication	NOUN
gujaf-326	69	30	.	.	PUNCT
gujaf-326	70	1	the	the	DET
gujaf-326	70	2	paper	paper	NOUN
gujaf-326	70	3	should	should	AUX
gujaf-326	70	4	not	not	PART
gujaf-326	70	5	exceed	exceed	VERB
gujaf-326	70	6	more	more	ADJ
gujaf-326	70	7	than	than	ADP
gujaf-326	70	8	15	15	NUM
gujaf-326	70	9	pages	page	NOUN
gujaf-326	70	10	on	on	ADP
gujaf-326	70	11	a4	a4	NOUN
gujaf-326	70	12	type	type	NOUN
gujaf-326	70	13	paper	paper	NOUN
gujaf-326	70	14	in	in	ADP
gujaf-326	70	15	ms	ms	ADJ
gujaf-326	70	16	-	-	PUNCT
gujaf-326	70	17	word	word	NOUN
gujaf-326	70	18	format	format	NOUN
gujaf-326	70	19	,	,	PUNCT
gujaf-326	70	20	1.5	1.5	NUM
gujaf-326	70	21	-	-	PUNCT
gujaf-326	70	22	line	line	NOUN
gujaf-326	70	23	spacing	spacing	NOUN
gujaf-326	70	24	,	,	PUNCT
gujaf-326	70	25	12	12	NUM
gujaf-326	70	26	font	font	NOUN
gujaf-326	70	27	size	size	NOUN
gujaf-326	70	28	in	in	ADP
gujaf-326	70	29	times	time	NOUN
gujaf-326	70	30	new	new	ADJ
gujaf-326	70	31	roman	roman	NOUN
gujaf-326	70	32	.	.	PUNCT
gujaf-326	71	1	manuscript	manuscript	NOUN
gujaf-326	71	2	should	should	AUX
gujaf-326	71	3	be	be	AUX
gujaf-326	71	4	tested	test	VERB
gujaf-326	71	5	for	for	ADP
gujaf-326	71	6	plagiarism	plagiarism	NOUN
gujaf-326	71	7	before	before	ADP
gujaf-326	71	8	submission	submission	NOUN
gujaf-326	71	9	,	,	PUNCT
gujaf-326	71	10	as	as	SCONJ
gujaf-326	71	11	the	the	DET
gujaf-326	71	12	maximum	maximum	ADJ
gujaf-326	71	13	similarity	similarity	NOUN
gujaf-326	71	14	index	index	NOUN
gujaf-326	71	15	acceptable	acceptable	ADJ
gujaf-326	71	16	by	by	ADP
gujaf-326	71	17	gujaf	gujaf	NOUN
gujaf-326	71	18	is	be	AUX
gujaf-326	71	19	25	25	NUM
gujaf-326	71	20	percent	percent	NOUN
gujaf-326	71	21	.	.	PUNCT
gujaf-326	72	1	furthermore	furthermore	ADV
gujaf-326	72	2	,	,	PUNCT
gujaf-326	72	3	the	the	DET
gujaf-326	72	4	length	length	NOUN
gujaf-326	72	5	of	of	ADP
gujaf-326	72	6	a	a	DET
gujaf-326	72	7	complete	complete	ADJ
gujaf-326	72	8	article	article	NOUN
gujaf-326	72	9	should	should	AUX
gujaf-326	72	10	not	not	PART
gujaf-326	72	11	exceed	exceed	VERB
gujaf-326	72	12	5000	5000	NUM
gujaf-326	72	13	words	word	NOUN
gujaf-326	72	14	including	include	VERB
gujaf-326	72	15	an	an	DET
gujaf-326	72	16	abstract	abstract	NOUN
gujaf-326	72	17	of	of	ADP
gujaf-326	72	18	not	not	PART
gujaf-326	72	19	more	more	ADJ
gujaf-326	72	20	than	than	ADP
gujaf-326	72	21	250	250	NUM
gujaf-326	72	22	words	word	NOUN
gujaf-326	72	23	with	with	ADP
gujaf-326	72	24	a	a	DET
gujaf-326	72	25	minimum	minimum	NOUN
gujaf-326	72	26	of	of	ADP
gujaf-326	72	27	four	four	NUM
gujaf-326	72	28	key	key	ADJ
gujaf-326	72	29	words	word	NOUN
gujaf-326	72	30	immediately	immediately	ADV
gujaf-326	72	31	after	after	ADP
gujaf-326	72	32	the	the	DET
gujaf-326	72	33	abstract	abstract	NOUN
gujaf-326	72	34	.	.	PUNCT
gujaf-326	73	1	all	all	DET
gujaf-326	73	2	references	reference	NOUN
gujaf-326	73	3	including	include	VERB
gujaf-326	73	4	in	in	ADP
gujaf-326	73	5	text	text	NOUN
gujaf-326	73	6	citation	citation	NOUN
gujaf-326	73	7	and	and	CCONJ
gujaf-326	73	8	reference	reference	NOUN
gujaf-326	73	9	list	list	NOUN
gujaf-326	73	10	,	,	PUNCT
gujaf-326	73	11	tables	table	NOUN
gujaf-326	73	12	and	and	CCONJ
gujaf-326	73	13	figures	figure	NOUN
gujaf-326	73	14	should	should	AUX
gujaf-326	73	15	be	be	AUX
gujaf-326	73	16	in	in	ADP
gujaf-326	73	17	line	line	NOUN
gujaf-326	73	18	with	with	ADP
gujaf-326	73	19	apa	apa	PROPN
gujaf-326	73	20	7th	7th	PROPN
gujaf-326	73	21	edition	edition	NOUN
gujaf-326	73	22	publication	publication	NOUN
gujaf-326	73	23	manual	manual	NOUN
gujaf-326	73	24	.	.	PUNCT
gujaf-326	74	1	finally	finally	ADV
gujaf-326	74	2	,	,	PUNCT
gujaf-326	74	3	manuscript	manuscript	NOUN
gujaf-326	74	4	should	should	AUX
gujaf-326	74	5	be	be	AUX
gujaf-326	74	6	send	send	VERB
gujaf-326	74	7	to	to	ADP
gujaf-326	74	8	our	our	PRON
gujaf-326	74	9	email	email	NOUN
gujaf-326	74	10	address	address	NOUN
gujaf-326	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-326	74	12	and	and	CCONJ
gujaf-326	74	13	a	a	DET
gujaf-326	74	14	copy	copy	NOUN
gujaf-326	74	15	to	to	ADP
gujaf-326	74	16	our	our	PRON
gujaf-326	74	17	website	website	NOUN
gujaf-326	74	18	on	on	ADP
gujaf-326	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-326	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-326	74	21	gusau	gusau	ADJ
gujaf-326	74	22	journal	journal	NOUN
gujaf-326	74	23	of	of	ADP
gujaf-326	74	24	accounting	accounting	NOUN
gujaf-326	74	25	and	and	CCONJ
gujaf-326	74	26	finance	finance	NOUN
gujaf-326	74	27	,	,	PUNCT
gujaf-326	74	28	vol	vol	NOUN
gujaf-326	74	29	.	.	PROPN
gujaf-326	74	30	5	5	NUM
gujaf-326	74	31	,	,	PUNCT
gujaf-326	74	32	issue	issue	NOUN
gujaf-326	74	33	2	2	NUM
gujaf-326	74	34	,	,	PUNCT
gujaf-326	74	35	october	october	PROPN
gujaf-326	74	36	,	,	PUNCT
gujaf-326	74	37	2024	2024	NUM
gujaf-326	74	38	vii	vii	PROPN
gujaf-326	74	39	publication	publication	NOUN
gujaf-326	74	40	procedure	procedure	NOUN
gujaf-326	74	41	after	after	ADP
gujaf-326	74	42	receiving	receive	VERB
gujaf-326	74	43	a	a	DET
gujaf-326	74	44	manuscript	manuscript	NOUN
gujaf-326	74	45	that	that	PRON
gujaf-326	74	46	is	be	AUX
gujaf-326	74	47	within	within	ADP
gujaf-326	74	48	the	the	DET
gujaf-326	74	49	similarity	similarity	NOUN
gujaf-326	74	50	index	index	NOUN
gujaf-326	74	51	threshold	threshold	NOUN
gujaf-326	74	52	,	,	PUNCT
gujaf-326	74	53	a	a	DET
gujaf-326	74	54	confirmation	confirmation	NOUN
gujaf-326	74	55	email	email	NOUN
gujaf-326	74	56	will	will	AUX
gujaf-326	74	57	be	be	AUX
gujaf-326	74	58	send	send	VERB
gujaf-326	74	59	together	together	ADV
gujaf-326	74	60	with	with	ADP
gujaf-326	74	61	a	a	DET
gujaf-326	74	62	request	request	NOUN
gujaf-326	74	63	to	to	PART
gujaf-326	74	64	pay	pay	VERB
gujaf-326	74	65	a	a	DET
gujaf-326	74	66	review	review	NOUN
gujaf-326	74	67	proceeding	proceeding	NOUN
gujaf-326	74	68	fee	fee	NOUN
gujaf-326	74	69	.	.	PUNCT
gujaf-326	75	1	at	at	ADP
gujaf-326	75	2	this	this	DET
gujaf-326	75	3	point	point	NOUN
gujaf-326	75	4	,	,	PUNCT
gujaf-326	75	5	the	the	DET
gujaf-326	75	6	editorial	editorial	ADJ
gujaf-326	75	7	board	board	NOUN
gujaf-326	75	8	will	will	AUX
gujaf-326	75	9	take	take	VERB
gujaf-326	75	10	a	a	DET
gujaf-326	75	11	decision	decision	NOUN
gujaf-326	75	12	on	on	ADP
gujaf-326	75	13	accepting	accept	VERB
gujaf-326	75	14	,	,	PUNCT
gujaf-326	75	15	rejecting	reject	VERB
gujaf-326	75	16	or	or	CCONJ
gujaf-326	75	17	making	make	VERB
gujaf-326	75	18	a	a	DET
gujaf-326	75	19	resubmission	resubmission	NOUN
gujaf-326	75	20	of	of	ADP
gujaf-326	75	21	the	the	DET
gujaf-326	75	22	manuscript	manuscript	NOUN
gujaf-326	75	23	based	base	VERB
gujaf-326	75	24	on	on	ADP
gujaf-326	75	25	the	the	DET
gujaf-326	75	26	outcome	outcome	NOUN
gujaf-326	75	27	of	of	ADP
gujaf-326	75	28	the	the	DET
gujaf-326	75	29	double	double	ADJ
gujaf-326	75	30	-	-	PUNCT
gujaf-326	75	31	blind	blind	ADJ
gujaf-326	75	32	peer	peer	NOUN
gujaf-326	75	33	review	review	NOUN
gujaf-326	75	34	.	.	PUNCT
gujaf-326	76	1	those	those	DET
gujaf-326	76	2	authors	author	NOUN
gujaf-326	76	3	whose	whose	DET
gujaf-326	76	4	manuscript	manuscript	NOUN
gujaf-326	76	5	were	be	AUX
gujaf-326	76	6	accepted	accept	VERB
gujaf-326	76	7	for	for	ADP
gujaf-326	76	8	publication	publication	NOUN
gujaf-326	76	9	will	will	AUX
gujaf-326	76	10	be	be	AUX
gujaf-326	76	11	asked	ask	VERB
gujaf-326	76	12	to	to	PART
gujaf-326	76	13	pay	pay	VERB
gujaf-326	76	14	a	a	DET
gujaf-326	76	15	publication	publication	NOUN
gujaf-326	76	16	fee	fee	NOUN
gujaf-326	76	17	,	,	PUNCT
gujaf-326	76	18	after	after	ADP
gujaf-326	76	19	effecting	effect	VERB
gujaf-326	76	20	all	all	DET
gujaf-326	76	21	suggested	suggest	VERB
gujaf-326	76	22	corrections	correction	NOUN
gujaf-326	76	23	and	and	CCONJ
gujaf-326	76	24	changes	change	NOUN
gujaf-326	76	25	made	make	VERB
gujaf-326	76	26	on	on	ADP
gujaf-326	76	27	the	the	DET
gujaf-326	76	28	manuscript	manuscript	NOUN
gujaf-326	76	29	.	.	PUNCT
gujaf-326	77	1	all	all	DET
gujaf-326	77	2	corrected	correct	VERB
gujaf-326	77	3	papers	paper	NOUN
gujaf-326	77	4	returned	return	VERB
gujaf-326	77	5	within	within	ADP
gujaf-326	77	6	the	the	DET
gujaf-326	77	7	specified	specify	VERB
gujaf-326	77	8	time	time	NOUN
gujaf-326	77	9	frame	frame	NOUN
gujaf-326	77	10	will	will	AUX
gujaf-326	77	11	be	be	AUX
gujaf-326	77	12	published	publish	VERB
gujaf-326	77	13	in	in	ADP
gujaf-326	77	14	that	that	DET
gujaf-326	77	15	issue	issue	NOUN
gujaf-326	77	16	.	.	PUNCT
gujaf-326	78	1	payment	payment	NOUN
gujaf-326	78	2	details	detail	NOUN
gujaf-326	78	3	bank	bank	NOUN
gujaf-326	78	4	:	:	PUNCT
gujaf-326	78	5	fcmb	fcmb	PROPN
gujaf-326	78	6	account	account	PROPN
gujaf-326	78	7	number	number	NOUN
gujaf-326	78	8	:	:	PUNCT
gujaf-326	78	9	7278465011	7278465011	NUM
gujaf-326	78	10	account	account	NOUN
gujaf-326	78	11	name	name	NOUN
gujaf-326	78	12	:	:	PUNCT
gujaf-326	78	13	gusau	gusau	PROPN
gujaf-326	78	14	journal	journal	NOUN
gujaf-326	78	15	of	of	ADP
gujaf-326	78	16	accounting	accounting	NOUN
gujaf-326	78	17	and	and	CCONJ
gujaf-326	78	18	finance	finance	NOUN
gujaf-326	78	19	for	for	ADP
gujaf-326	78	20	inquiry	inquiry	NOUN
gujaf-326	78	21	,	,	PUNCT
gujaf-326	78	22	contact	contact	PROPN
gujaf-326	78	23	dr	dr	PROPN
gujaf-326	78	24	.	.	PROPN
gujaf-326	78	25	a.u	a.u	PROPN
gujaf-326	78	26	.	.	PROPN
gujaf-326	78	27	farouk	farouk	PROPN
gujaf-326	78	28	department	department	PROPN
gujaf-326	78	29	of	of	ADP
gujaf-326	78	30	accounting	accounting	NOUN
gujaf-326	78	31	and	and	CCONJ
gujaf-326	78	32	finance	finance	NOUN
gujaf-326	78	33	,	,	PUNCT
gujaf-326	78	34	federal	federal	ADJ
gujaf-326	78	35	university	university	NOUN
gujaf-326	78	36	gusau	gusau	PROPN
gujaf-326	78	37	,	,	PUNCT
gujaf-326	78	38	zamfara	zamfara	PROPN
gujaf-326	78	39	state	state	PROPN
gujaf-326	78	40	.	.	PUNCT
gujaf-326	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-326	80	1	+2348069393824	+2348069393824	PRON
gujaf-326	80	2	for	for	ADP
gujaf-326	80	3	more	more	ADJ
gujaf-326	80	4	information	information	NOUN
gujaf-326	80	5	,	,	PUNCT
gujaf-326	80	6	contact	contact	VERB
gujaf-326	80	7	the	the	DET
gujaf-326	80	8	editor	editor	NOUN
gujaf-326	80	9	-	-	PUNCT
gujaf-326	80	10	in	in	ADP
gujaf-326	80	11	-	-	PUNCT
gujaf-326	80	12	chief	chief	NOUN
gujaf-326	80	13	on	on	ADP
gujaf-326	80	14	+2348067766435	+2348067766435	NUM
gujaf-326	80	15	the	the	DET
gujaf-326	80	16	associate	associate	ADJ
gujaf-326	80	17	editor	editor	NOUN
gujaf-326	80	18	on	on	ADP
gujaf-326	80	19	+2348036057525	+2348036057525	NUM
gujaf-326	80	20	or	or	CCONJ
gujaf-326	80	21	visit	visit	VERB
gujaf-326	80	22	our	our	PRON
gujaf-326	80	23	website	website	NOUN
gujaf-326	80	24	on	on	ADP
gujaf-326	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-326	80	26	or	or	CCONJ
gujaf-326	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-326	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-326	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-326	80	30	gusau	gusau	ADJ
gujaf-326	80	31	journal	journal	NOUN
gujaf-326	80	32	of	of	ADP
gujaf-326	80	33	accounting	accounting	NOUN
gujaf-326	80	34	and	and	CCONJ
gujaf-326	80	35	finance	finance	NOUN
gujaf-326	80	36	,	,	PUNCT
gujaf-326	80	37	vol	vol	NOUN
gujaf-326	80	38	.	.	PROPN
gujaf-326	80	39	5	5	NUM
gujaf-326	80	40	,	,	PUNCT
gujaf-326	80	41	issue	issue	NOUN
gujaf-326	80	42	2	2	NUM
gujaf-326	80	43	,	,	PUNCT
gujaf-326	80	44	october	october	PROPN
gujaf-326	80	45	,	,	PUNCT
gujaf-326	80	46	2024	2024	NUM
gujaf-326	80	47	viii	viii	NOUN
gujaf-326	80	48	table	table	NOUN
gujaf-326	80	49	of	of	ADP
gujaf-326	80	50	contents	content	NOUN
gujaf-326	80	51	the	the	DET
gujaf-326	80	52	impact	impact	NOUN
gujaf-326	80	53	of	of	ADP
gujaf-326	80	54	gender	gender	NOUN
gujaf-326	80	55	diversity	diversity	NOUN
gujaf-326	80	56	on	on	ADP
gujaf-326	80	57	earnings	earning	NOUN
gujaf-326	80	58	quality	quality	NOUN
gujaf-326	80	59	of	of	ADP
gujaf-326	80	60	listed	list	VERB
gujaf-326	80	61	financial	financial	ADJ
gujaf-326	80	62	services	service	NOUN
gujaf-326	80	63	firms	firm	NOUN
gujaf-326	80	64	in	in	ADP
gujaf-326	80	65	nigeria	nigeria	PROPN
gujaf-326	80	66	:	:	PUNCT
gujaf-326	80	67	analysis	analysis	NOUN
gujaf-326	80	68	of	of	ADP
gujaf-326	80	69	two	two	NUM
gujaf-326	80	70	-	-	PUNCT
gujaf-326	80	71	stage	stage	NOUN
gujaf-326	80	72	least	least	ADJ
gujaf-326	80	73	squares	square	NOUN
gujaf-326	80	74	joseph	joseph	PROPN
gujaf-326	80	75	olorunfemi	olorunfemi	PROPN
gujaf-326	80	76	akande	akande	PROPN
gujaf-326	80	77	,	,	PUNCT
gujaf-326	80	78	phd	phd	NOUN
gujaf-326	80	79	…	…	PUNCT
gujaf-326	80	80	…	…	PUNCT
gujaf-326	80	81	…	…	PUNCT
gujaf-326	80	82	…	…	PUNCT
gujaf-326	80	83	…	…	PUNCT
gujaf-326	80	84	…	…	PUNCT
gujaf-326	80	85	…	…	PUNCT
gujaf-326	80	86	…	…	PUNCT
gujaf-326	80	87	…	…	PUNCT
gujaf-326	80	88	…	…	PUNCT
gujaf-326	80	89	…	…	PUNCT
gujaf-326	80	90	…	…	PUNCT
gujaf-326	80	91	…	…	PUNCT
gujaf-326	80	92	…	…	PUNCT
gujaf-326	80	93	…	…	PUNCT
gujaf-326	80	94	…	…	PUNCT
gujaf-326	80	95	…	…	PUNCT
gujaf-326	80	96	…	…	PUNCT
gujaf-326	80	97	…	…	PUNCT
gujaf-326	80	98	…	…	PUNCT
gujaf-326	80	99	…	…	PUNCT
gujaf-326	80	100	..	..	SYM
gujaf-326	80	101	1	1	NUM
gujaf-326	80	102	-	-	SYM
gujaf-326	80	103	18	18	NUM
gujaf-326	80	104	the	the	DET
gujaf-326	80	105	impact	impact	NOUN
gujaf-326	80	106	of	of	ADP
gujaf-326	80	107	audit	audit	NOUN
gujaf-326	80	108	quality	quality	NOUN
gujaf-326	80	109	on	on	ADP
gujaf-326	80	110	firm	firm	NOUN
gujaf-326	80	111	’s	’s	PART
gujaf-326	80	112	performance	performance	NOUN
gujaf-326	80	113	of	of	ADP
gujaf-326	80	114	listed	list	VERB
gujaf-326	80	115	consumer	consumer	NOUN
gujaf-326	80	116	goods	good	NOUN
gujaf-326	80	117	firms	firm	NOUN
gujaf-326	80	118	in	in	ADP
gujaf-326	80	119	nigeria	nigeria	PROPN
gujaf-326	80	120	fatima	fatima	PROPN
gujaf-326	80	121	shehu	shehu	PROPN
gujaf-326	80	122	giwa	giwa	PROPN
gujaf-326	80	123	,	,	PUNCT
gujaf-326	80	124	prof	prof	PROPN
gujaf-326	80	125	.	.	PUNCT
gujaf-326	81	1	benjamin	benjamin	PROPN
gujaf-326	81	2	kumai	kumai	PROPN
gujaf-326	81	3	gugong	gugong	PROPN
gujaf-326	81	4	,	,	PUNCT
gujaf-326	81	5	gloria	gloria	PROPN
gujaf-326	81	6	pam	pam	PROPN
gujaf-326	81	7	dachomo	dachomo	PROPN
gujaf-326	81	8	…	…	X
gujaf-326	81	9	…	…	PUNCT
gujaf-326	81	10	…	…	PUNCT
gujaf-326	81	11	…	…	PUNCT
gujaf-326	81	12	...	...	PUNCT
gujaf-326	81	13	19	19	NUM
gujaf-326	81	14	-	-	SYM
gujaf-326	81	15	33	33	NUM
gujaf-326	81	16	women	woman	NOUN
gujaf-326	81	17	in	in	ADP
gujaf-326	81	18	top	top	ADJ
gujaf-326	81	19	echelon	echelon	NOUN
gujaf-326	81	20	positions	position	NOUN
gujaf-326	81	21	and	and	CCONJ
gujaf-326	81	22	their	their	PRON
gujaf-326	81	23	effects	effect	NOUN
gujaf-326	81	24	on	on	ADP
gujaf-326	81	25	carbon	carbon	NOUN
gujaf-326	81	26	emission	emission	NOUN
gujaf-326	81	27	disclosure	disclosure	NOUN
gujaf-326	81	28	:	:	PUNCT
gujaf-326	81	29	evidence	evidence	NOUN
gujaf-326	81	30	from	from	ADP
gujaf-326	81	31	an	an	DET
gujaf-326	81	32	emerging	emerge	VERB
gujaf-326	81	33	nation	nation	NOUN
gujaf-326	81	34	.	.	PUNCT
gujaf-326	81	35	saheed	sahee	VERB
gujaf-326	81	36	olanrewaju	olanrewaju	ADJ
gujaf-326	81	37	issa	issa	ADJ
gujaf-326	81	38	,	,	PUNCT
gujaf-326	81	39	abdulkadri	abdulkadri	PROPN
gujaf-326	81	40	toyin	toyin	NOUN
gujaf-326	81	41	alabi	alabi	NOUN
gujaf-326	81	42	,	,	PUNCT
gujaf-326	81	43	abdulbaki	abdulbaki	VERB
gujaf-326	81	44	teniola	teniola	PROPN
gujaf-326	81	45	ubandawaki	ubandawaki	PROPN
gujaf-326	81	46	…	…	NUM
gujaf-326	81	47	....	....	SYM
gujaf-326	81	48	34	34	NUM
gujaf-326	81	49	-	-	SYM
gujaf-326	81	50	47	47	NUM
gujaf-326	81	51	ceo	ceo	NOUN
gujaf-326	81	52	characteristics	characteristic	NOUN
gujaf-326	81	53	and	and	CCONJ
gujaf-326	81	54	financial	financial	ADJ
gujaf-326	81	55	performance	performance	NOUN
gujaf-326	81	56	of	of	ADP
gujaf-326	81	57	listed	list	VERB
gujaf-326	81	58	dmbs	dmb	NOUN
gujaf-326	81	59	in	in	ADP
gujaf-326	81	60	nigeria	nigeria	PROPN
gujaf-326	81	61	florence	florence	PROPN
gujaf-326	81	62	bosede	bosede	PROPN
gujaf-326	81	63	ajagbonna	ajagbonna	NOUN
gujaf-326	81	64	,	,	PUNCT
gujaf-326	81	65	benjamin	benjamin	PROPN
gujaf-326	81	66	kumai	kumai	PROPN
gujaf-326	81	67	gugong	gugong	PROPN
gujaf-326	81	68	,	,	PUNCT
gujaf-326	81	69	augustine	augustine	PROPN
gujaf-326	81	70	ayuba	ayuba	PROPN
gujaf-326	81	71	,	,	PUNCT
gujaf-326	81	72	idris	idris	PROPN
gujaf-326	81	73	mohammed	mohammed	PROPN
gujaf-326	81	74	,	,	PUNCT
gujaf-326	81	75	isuwa	isuwa	PROPN
gujaf-326	81	76	dauda	dauda	NOUN
gujaf-326	81	77	…	…	SYM
gujaf-326	81	78	…	…	PUNCT
gujaf-326	81	79	…	…	PUNCT
gujaf-326	81	80	…	…	PUNCT
gujaf-326	81	81	…	…	PUNCT
gujaf-326	81	82	…	…	PUNCT
gujaf-326	81	83	…	…	PUNCT
gujaf-326	81	84	…	…	PUNCT
gujaf-326	81	85	…	…	PUNCT
gujaf-326	81	86	…	…	PUNCT
gujaf-326	81	87	…	…	PUNCT
gujaf-326	81	88	…	…	PUNCT
gujaf-326	81	89	…	…	PUNCT
gujaf-326	81	90	…	…	PUNCT
gujaf-326	81	91	…	…	PUNCT
gujaf-326	81	92	…	…	PUNCT
gujaf-326	81	93	…	…	PUNCT
gujaf-326	81	94	…	…	PUNCT
gujaf-326	81	95	…	…	PUNCT
gujaf-326	81	96	…	…	PUNCT
gujaf-326	81	97	…	…	PUNCT
gujaf-326	81	98	…	…	PUNCT
gujaf-326	81	99	…	…	PUNCT
gujaf-326	81	100	…	…	PUNCT
gujaf-326	81	101	…	…	PUNCT
gujaf-326	81	102	…	…	PUNCT
gujaf-326	81	103	…	…	PUNCT
gujaf-326	81	104	…	…	PUNCT
gujaf-326	81	105	…	…	PUNCT
gujaf-326	81	106	…	…	SYM
gujaf-326	81	107	.48	.48	NUM
gujaf-326	81	108	-	-	SYM
gujaf-326	81	109	69	69	NUM
gujaf-326	81	110	post	post	NOUN
gujaf-326	81	111	covid-19	covid-19	PROPN
gujaf-326	81	112	pandemic	pandemic	ADJ
gujaf-326	81	113	:	:	PUNCT
gujaf-326	81	114	comparative	comparative	ADJ
gujaf-326	81	115	study	study	NOUN
gujaf-326	81	116	in	in	ADP
gujaf-326	81	117	the	the	DET
gujaf-326	81	118	value	value	NOUN
gujaf-326	81	119	relevance	relevance	NOUN
gujaf-326	81	120	of	of	ADP
gujaf-326	81	121	accounting	accounting	NOUN
gujaf-326	81	122	information	information	NOUN
gujaf-326	81	123	between	between	ADP
gujaf-326	81	124	listed	list	VERB
gujaf-326	81	125	manufacturing	manufacturing	NOUN
gujaf-326	81	126	firms	firm	NOUN
gujaf-326	81	127	and	and	CCONJ
gujaf-326	81	128	listed	list	VERB
gujaf-326	81	129	service	service	NOUN
gujaf-326	81	130	firms	firm	NOUN
gujaf-326	81	131	in	in	ADP
gujaf-326	81	132	nigeria	nigeria	PROPN
gujaf-326	81	133	abbas	abbas	PROPN
gujaf-326	81	134	,	,	PUNCT
gujaf-326	81	135	abdulrahman	abdulrahman	NOUN
gujaf-326	81	136	ngadi	ngadi	PROPN
gujaf-326	81	137	,	,	PUNCT
gujaf-326	81	138	abubakar	abubakar	PROPN
gujaf-326	81	139	,	,	PUNCT
gujaf-326	81	140	aliyu	aliyu	PROPN
gujaf-326	81	141	,	,	PUNCT
gujaf-326	81	142	abdu	abdu	PROPN
gujaf-326	81	143	,	,	PUNCT
gujaf-326	81	144	abubakar	abubakar	PROPN
gujaf-326	81	145	…	…	SYM
gujaf-326	81	146	…	…	PUNCT
gujaf-326	81	147	…	…	PUNCT
gujaf-326	81	148	…	…	PUNCT
gujaf-326	81	149	…	…	PUNCT
gujaf-326	81	150	…	…	PUNCT
gujaf-326	81	151	…	…	PUNCT
gujaf-326	81	152	…	…	PUNCT
gujaf-326	81	153	…	…	PUNCT
gujaf-326	81	154	…	…	PUNCT
gujaf-326	81	155	…	…	PUNCT
gujaf-326	81	156	…	…	SYM
gujaf-326	81	157	.70	.70	NUM
gujaf-326	81	158	-	-	SYM
gujaf-326	81	159	87	87	NUM
gujaf-326	81	160	environmental	environmental	ADJ
gujaf-326	81	161	and	and	CCONJ
gujaf-326	81	162	social	social	ADJ
gujaf-326	81	163	information	information	NOUN
gujaf-326	81	164	disclosure	disclosure	NOUN
gujaf-326	81	165	quality	quality	NOUN
gujaf-326	81	166	and	and	CCONJ
gujaf-326	81	167	financial	financial	ADJ
gujaf-326	81	168	performance	performance	NOUN
gujaf-326	81	169	of	of	ADP
gujaf-326	81	170	listed	list	VERB
gujaf-326	81	171	manufacturing	manufacturing	NOUN
gujaf-326	81	172	companies	company	NOUN
gujaf-326	81	173	in	in	ADP
gujaf-326	81	174	nigeria	nigeria	PROPN
gujaf-326	81	175	.	.	PUNCT
gujaf-326	81	176	:	:	PUNCT
gujaf-326	82	1	saka	saka	PROPN
gujaf-326	82	2	tunde	tunde	PROPN
gujaf-326	82	3	abdulsalam	abdulsalam	PROPN
gujaf-326	82	4	,	,	PUNCT
gujaf-326	82	5	ph.d	ph.d	PROPN
gujaf-326	82	6	…	…	SYM
gujaf-326	82	7	…	…	PUNCT
gujaf-326	82	8	…	…	PUNCT
gujaf-326	82	9	…	…	PUNCT
gujaf-326	82	10	…	…	PUNCT
gujaf-326	82	11	…	…	PUNCT
gujaf-326	82	12	...	...	PUNCT
gujaf-326	82	13	88	88	NUM
gujaf-326	82	14	-	-	SYM
gujaf-326	82	15	108	108	NUM
gujaf-326	82	16	the	the	DET
gujaf-326	82	17	impact	impact	NOUN
gujaf-326	82	18	of	of	ADP
gujaf-326	82	19	corporate	corporate	ADJ
gujaf-326	82	20	social	social	ADJ
gujaf-326	82	21	responsibility	responsibility	NOUN
gujaf-326	82	22	on	on	ADP
gujaf-326	82	23	bank	bank	NOUN
gujaf-326	82	24	performance	performance	NOUN
gujaf-326	82	25	in	in	ADP
gujaf-326	82	26	nigeria	nigeria	PROPN
gujaf-326	82	27	ibrahim	ibrahim	PROPN
gujaf-326	82	28	yinka	yinka	PROPN
gujaf-326	82	29	agbeyinka	agbeyinka	PROPN
gujaf-326	82	30	…	…	X
gujaf-326	82	31	…	…	PUNCT
gujaf-326	82	32	…	…	PUNCT
gujaf-326	82	33	…	…	PUNCT
gujaf-326	82	34	…	…	PUNCT
gujaf-326	82	35	…	…	PUNCT
gujaf-326	82	36	…	…	PUNCT
gujaf-326	82	37	…	…	PUNCT
gujaf-326	82	38	…	…	PUNCT
gujaf-326	82	39	…	…	PUNCT
gujaf-326	82	40	…	…	PUNCT
gujaf-326	82	41	…	…	PUNCT
gujaf-326	82	42	…	…	PUNCT
gujaf-326	82	43	…	…	PUNCT
gujaf-326	82	44	…	…	PUNCT
gujaf-326	82	45	…	…	PUNCT
gujaf-326	82	46	…	…	PUNCT
gujaf-326	82	47	…	…	PUNCT
gujaf-326	82	48	…	…	PUNCT
gujaf-326	82	49	…	…	PUNCT
gujaf-326	82	50	…	…	PUNCT
gujaf-326	82	51	…	…	PUNCT
gujaf-326	82	52	…	…	PUNCT
gujaf-326	82	53	…	…	X
gujaf-326	82	54	.109	.109	NUM
gujaf-326	82	55	-	-	SYM
gujaf-326	82	56	123	123	NUM
gujaf-326	82	57	the	the	DET
gujaf-326	82	58	impact	impact	NOUN
gujaf-326	82	59	of	of	ADP
gujaf-326	82	60	firm	firm	ADJ
gujaf-326	82	61	characteristics	characteristic	NOUN
gujaf-326	82	62	on	on	ADP
gujaf-326	82	63	accruals	accrual	NOUN
gujaf-326	82	64	and	and	CCONJ
gujaf-326	82	65	real	real	ADJ
gujaf-326	82	66	earnings	earning	NOUN
gujaf-326	82	67	management	management	NOUN
gujaf-326	82	68	of	of	ADP
gujaf-326	82	69	listed	list	VERB
gujaf-326	82	70	manufacturing	manufacturing	NOUN
gujaf-326	82	71	firms	firm	NOUN
gujaf-326	82	72	in	in	ADP
gujaf-326	82	73	nigeria	nigeria	PROPN
gujaf-326	82	74	:	:	PUNCT
gujaf-326	83	1	muhammad	muhammad	PROPN
gujaf-326	83	2	,	,	PUNCT
gujaf-326	83	3	aisha	aisha	PROPN
gujaf-326	83	4	chado	chado	PROPN
gujaf-326	83	5	…	…	PUNCT
gujaf-326	83	6	…	…	PUNCT
gujaf-326	83	7	…	…	PUNCT
gujaf-326	83	8	…	…	PUNCT
gujaf-326	83	9	…	…	PUNCT
gujaf-326	83	10	…	…	PUNCT
gujaf-326	83	11	…	…	PUNCT
gujaf-326	83	12	…	…	PUNCT
gujaf-326	83	13	…	…	PUNCT
gujaf-326	83	14	…	…	X
gujaf-326	83	15	.124	.124	NUM
gujaf-326	83	16	-	-	SYM
gujaf-326	83	17	142	142	NUM
gujaf-326	83	18	the	the	DET
gujaf-326	83	19	impact	impact	NOUN
gujaf-326	83	20	of	of	ADP
gujaf-326	83	21	esg	esg	NOUN
gujaf-326	83	22	practices	practice	NOUN
gujaf-326	83	23	on	on	ADP
gujaf-326	83	24	the	the	DET
gujaf-326	83	25	risk	risk	NOUN
gujaf-326	83	26	portfolio	portfolio	NOUN
gujaf-326	83	27	of	of	ADP
gujaf-326	83	28	listed	list	VERB
gujaf-326	83	29	oil	oil	NOUN
gujaf-326	83	30	and	and	CCONJ
gujaf-326	83	31	gas	gas	NOUN
gujaf-326	83	32	firms	firm	NOUN
gujaf-326	83	33	in	in	ADP
gujaf-326	83	34	nigeria	nigeria	PROPN
gujaf-326	83	35	using	use	VERB
gujaf-326	83	36	a	a	DET
gujaf-326	83	37	multilayered	multilayered	ADJ
gujaf-326	83	38	criterion	criterion	NOUN
gujaf-326	83	39	:	:	PUNCT
gujaf-326	83	40	joseph	joseph	PROPN
gujaf-326	83	41	olorunfemi	olorunfemi	ADP
gujaf-326	83	42	akande	akande	PROPN
gujaf-326	83	43	…	…	SYM
gujaf-326	83	44	…	…	PUNCT
gujaf-326	83	45	…	…	PUNCT
gujaf-326	83	46	…	…	PUNCT
gujaf-326	83	47	…	…	PUNCT
gujaf-326	83	48	…	…	PUNCT
gujaf-326	83	49	…	…	PUNCT
gujaf-326	83	50	…	…	PUNCT
gujaf-326	83	51	…	…	PUNCT
gujaf-326	83	52	…	…	PUNCT
gujaf-326	83	53	…	…	PUNCT
gujaf-326	83	54	…	…	PUNCT
gujaf-326	83	55	...	...	PUNCT
gujaf-326	83	56	143	143	NUM
gujaf-326	83	57	-	-	SYM
gujaf-326	83	58	155	155	NUM
gujaf-326	83	59	effect	effect	NOUN
gujaf-326	83	60	of	of	ADP
gujaf-326	83	61	selected	select	VERB
gujaf-326	83	62	macroeconomic	macroeconomic	ADJ
gujaf-326	83	63	variables	variable	NOUN
gujaf-326	83	64	on	on	ADP
gujaf-326	83	65	stock	stock	NOUN
gujaf-326	83	66	market	market	NOUN
gujaf-326	83	67	volatility	volatility	NOUN
gujaf-326	83	68	in	in	ADP
gujaf-326	83	69	nigeria	nigeria	PROPN
gujaf-326	83	70	hauwa	hauwa	ADJ
gujaf-326	83	71	bayero	bayero	PROPN
gujaf-326	83	72	tijjani	tijjani	NOUN
gujaf-326	83	73	,	,	PUNCT
gujaf-326	83	74	prof	prof	PROPN
gujaf-326	83	75	sheikh	sheikh	PROPN
gujaf-326	83	76	ahmad	ahmad	PROPN
gujaf-326	83	77	abdullahi	abdullahi	PROPN
gujaf-326	83	78	,	,	PUNCT
gujaf-326	83	79	dr	dr	PROPN
gujaf-326	83	80	ibrahim	ibrahim	PROPN
gujaf-326	83	81	mohammed	mohammed	PROPN
gujaf-326	83	82	,	,	PUNCT
gujaf-326	83	83	dr	dr	PROPN
gujaf-326	83	84	isma’il	isma’il	PROPN
gujaf-326	83	85	tijjani	tijjani	PROPN
gujaf-326	83	86	idris	idris	PROPN
gujaf-326	83	87	…	…	PROPN
gujaf-326	83	88	…	…	PUNCT
gujaf-326	83	89	…	…	PUNCT
gujaf-326	83	90	…	…	PUNCT
gujaf-326	83	91	…	…	PUNCT
gujaf-326	83	92	…	…	PUNCT
gujaf-326	83	93	…	…	PUNCT
gujaf-326	83	94	…	…	PUNCT
gujaf-326	83	95	…	…	PUNCT
gujaf-326	83	96	…	…	PUNCT
gujaf-326	83	97	…	…	PUNCT
gujaf-326	83	98	…	…	PUNCT
gujaf-326	83	99	…	…	PUNCT
gujaf-326	83	100	…	…	PUNCT
gujaf-326	83	101	…	…	PUNCT
gujaf-326	83	102	…	…	PUNCT
gujaf-326	83	103	…	…	PUNCT
gujaf-326	83	104	…	…	PUNCT
gujaf-326	83	105	…	…	PUNCT
gujaf-326	83	106	…	…	PUNCT
gujaf-326	83	107	…	…	PUNCT
gujaf-326	83	108	…	…	PUNCT
gujaf-326	83	109	…	…	PUNCT
gujaf-326	83	110	…	…	PUNCT
gujaf-326	83	111	…	…	PUNCT
gujaf-326	83	112	…	…	PUNCT
gujaf-326	83	113	…	…	PUNCT
gujaf-326	83	114	…	…	SYM
gujaf-326	83	115	…	…	SYM
gujaf-326	83	116	156	156	NUM
gujaf-326	83	117	-	-	SYM
gujaf-326	83	118	171	171	NUM
gujaf-326	83	119	moderating	moderate	VERB
gujaf-326	83	120	effect	effect	NOUN
gujaf-326	83	121	of	of	ADP
gujaf-326	83	122	audit	audit	NOUN
gujaf-326	83	123	quality	quality	NOUN
gujaf-326	83	124	on	on	ADP
gujaf-326	83	125	value	value	NOUN
gujaf-326	83	126	relevance	relevance	NOUN
gujaf-326	83	127	of	of	ADP
gujaf-326	83	128	fair	fair	ADJ
gujaf-326	83	129	value	value	NOUN
gujaf-326	83	130	measurements	measurement	NOUN
gujaf-326	83	131	hierarchy	hierarchy	NOUN
gujaf-326	83	132	of	of	ADP
gujaf-326	83	133	listed	list	VERB
gujaf-326	83	134	financial	financial	ADJ
gujaf-326	83	135	services	service	NOUN
gujaf-326	83	136	companies	company	NOUN
gujaf-326	83	137	:	:	PUNCT
gujaf-326	83	138	tesleem	tesleem	VERB
gujaf-326	83	139	olayinka	olayinka	ADJ
gujaf-326	83	140	adeyemi	adeyemi	ADV
gujaf-326	83	141	…	…	PUNCT
gujaf-326	83	142	…	…	PUNCT
gujaf-326	83	143	…	…	PUNCT
gujaf-326	83	144	…	…	PUNCT
gujaf-326	83	145	…	…	PUNCT
gujaf-326	83	146	…	…	X
gujaf-326	83	147	.172	.172	NUM
gujaf-326	83	148	-	-	SYM
gujaf-326	83	149	202	202	NUM
gujaf-326	83	150	effect	effect	NOUN
gujaf-326	83	151	of	of	ADP
gujaf-326	83	152	audit	audit	NOUN
gujaf-326	83	153	quality	quality	NOUN
gujaf-326	83	154	attributes	attribute	NOUN
gujaf-326	83	155	and	and	CCONJ
gujaf-326	83	156	ifrs	ifrs	NOUN
gujaf-326	83	157	adoption	adoption	NOUN
gujaf-326	83	158	on	on	ADP
gujaf-326	83	159	financial	financial	ADJ
gujaf-326	83	160	reporting	reporting	NOUN
gujaf-326	83	161	quality	quality	NOUN
gujaf-326	83	162	of	of	ADP
gujaf-326	83	163	listed	list	VERB
gujaf-326	83	164	manufacturing	manufacturing	NOUN
gujaf-326	83	165	firms	firm	NOUN
gujaf-326	83	166	in	in	ADP
gujaf-326	83	167	nigeria	nigeria	PROPN
gujaf-326	83	168	:	:	PUNCT
gujaf-326	84	1	muhammad	muhammad	PROPN
gujaf-326	84	2	,	,	PUNCT
gujaf-326	84	3	aisha	aisha	PROPN
gujaf-326	84	4	chado	chado	PROPN
gujaf-326	84	5	…	…	PUNCT
gujaf-326	84	6	…	…	PUNCT
gujaf-326	84	7	…	…	PUNCT
gujaf-326	84	8	…	…	PUNCT
gujaf-326	84	9	…	…	PUNCT
gujaf-326	84	10	…	…	PUNCT
gujaf-326	84	11	…	…	PUNCT
gujaf-326	84	12	…	…	PUNCT
gujaf-326	84	13	…	…	PUNCT
gujaf-326	84	14	..	..	PUNCT
gujaf-326	84	15	203	203	NUM
gujaf-326	84	16	-	-	SYM
gujaf-326	84	17	221	221	NUM
gujaf-326	84	18	electronic	electronic	ADJ
gujaf-326	84	19	banking	banking	NOUN
gujaf-326	84	20	and	and	CCONJ
gujaf-326	84	21	performance	performance	NOUN
gujaf-326	84	22	of	of	ADP
gujaf-326	84	23	banking	banking	NOUN
gujaf-326	84	24	sector	sector	NOUN
gujaf-326	84	25	in	in	ADP
gujaf-326	84	26	nigeria	nigeria	PROPN
gujaf-326	84	27	kayode	kayode	PROPN
gujaf-326	84	28	david	david	PROPN
gujaf-326	84	29	kolawole	kolawole	PROPN
gujaf-326	84	30	…	…	PUNCT
gujaf-326	84	31	…	…	PUNCT
gujaf-326	84	32	…	…	PUNCT
gujaf-326	84	33	…	…	PUNCT
gujaf-326	84	34	…	…	PUNCT
gujaf-326	84	35	…	…	PUNCT
gujaf-326	84	36	…	…	PUNCT
gujaf-326	84	37	…	…	PUNCT
gujaf-326	84	38	…	…	PUNCT
gujaf-326	84	39	…	…	PUNCT
gujaf-326	84	40	…	…	PUNCT
gujaf-326	84	41	…	…	PUNCT
gujaf-326	84	42	…	…	PUNCT
gujaf-326	84	43	…	…	PUNCT
gujaf-326	84	44	…	…	PUNCT
gujaf-326	84	45	…	…	PUNCT
gujaf-326	84	46	…	…	PUNCT
gujaf-326	84	47	…	…	PUNCT
gujaf-326	84	48	…	…	PUNCT
gujaf-326	84	49	…	…	PUNCT
gujaf-326	84	50	…	…	PUNCT
gujaf-326	84	51	…	…	PUNCT
gujaf-326	84	52	…	…	PUNCT
gujaf-326	84	53	…	…	PUNCT
gujaf-326	84	54	222	222	NUM
gujaf-326	84	55	-	-	SYM
gujaf-326	84	56	234	234	NUM
gujaf-326	84	57	gusau	gusau	ADJ
gujaf-326	84	58	journal	journal	NOUN
gujaf-326	84	59	of	of	ADP
gujaf-326	84	60	accounting	accounting	NOUN
gujaf-326	84	61	and	and	CCONJ
gujaf-326	84	62	finance	finance	NOUN
gujaf-326	84	63	,	,	PUNCT
gujaf-326	84	64	vol	vol	NOUN
gujaf-326	84	65	.	.	PROPN
gujaf-326	84	66	5	5	NUM
gujaf-326	84	67	,	,	PUNCT
gujaf-326	84	68	issue	issue	NOUN
gujaf-326	84	69	2	2	NUM
gujaf-326	84	70	,	,	PUNCT
gujaf-326	84	71	october	october	PROPN
gujaf-326	84	72	,	,	PUNCT
gujaf-326	84	73	2024	2024	NUM
gujaf-326	84	74	ix	ix	VERB
gujaf-326	84	75	do	do	VERB
gujaf-326	84	76	audit	audit	NOUN
gujaf-326	84	77	committee	committee	NOUN
gujaf-326	84	78	and	and	CCONJ
gujaf-326	84	79	board	board	NOUN
gujaf-326	84	80	attributes	attribute	VERB
gujaf-326	84	81	influence	influence	NOUN
gujaf-326	84	82	environmental	environmental	ADJ
gujaf-326	84	83	disclosure	disclosure	NOUN
gujaf-326	84	84	:	:	PUNCT
gujaf-326	84	85	an	an	DET
gujaf-326	84	86	empirical	empirical	ADJ
gujaf-326	84	87	investigation	investigation	NOUN
gujaf-326	84	88	of	of	ADP
gujaf-326	84	89	listed	list	VERB
gujaf-326	84	90	firms	firm	NOUN
gujaf-326	84	91	in	in	ADP
gujaf-326	84	92	nigeria	nigeria	PROPN
gujaf-326	84	93	.	.	PUNCT
gujaf-326	85	1	haruna	haruna	PROPN
gujaf-326	85	2	muhammed	muhammed	PROPN
gujaf-326	85	3	musa	musa	PROPN
gujaf-326	85	4	…	…	SYM
gujaf-326	85	5	…	…	PUNCT
gujaf-326	85	6	…	…	PUNCT
gujaf-326	85	7	…	…	PUNCT
gujaf-326	85	8	…	…	PUNCT
gujaf-326	85	9	…	…	PUNCT
gujaf-326	85	10	…	…	PUNCT
gujaf-326	85	11	…	…	SYM
gujaf-326	85	12	…	…	SYM
gujaf-326	85	13	235	235	NUM
gujaf-326	85	14	-	-	SYM
gujaf-326	85	15	248	248	NUM
gujaf-326	85	16	impact	impact	NOUN
gujaf-326	85	17	of	of	ADP
gujaf-326	85	18	external	external	ADJ
gujaf-326	85	19	debts	debt	NOUN
gujaf-326	85	20	on	on	ADP
gujaf-326	85	21	economic	economic	ADJ
gujaf-326	85	22	growth	growth	NOUN
gujaf-326	85	23	in	in	ADP
gujaf-326	85	24	nigeria	nigeria	PROPN
gujaf-326	85	25	ibrahim	ibrahim	PROPN
gujaf-326	85	26	yinka	yinka	PROPN
gujaf-326	85	27	agbeyinka	agbeyinka	PROPN
gujaf-326	85	28	…	…	X
gujaf-326	85	29	…	…	PUNCT
gujaf-326	85	30	…	…	PUNCT
gujaf-326	85	31	…	…	PUNCT
gujaf-326	85	32	…	…	PUNCT
gujaf-326	85	33	…	…	PUNCT
gujaf-326	85	34	…	…	PUNCT
gujaf-326	85	35	…	…	PUNCT
gujaf-326	85	36	…	…	PUNCT
gujaf-326	85	37	…	…	PUNCT
gujaf-326	85	38	…	…	PUNCT
gujaf-326	85	39	…	…	PUNCT
gujaf-326	85	40	…	…	PUNCT
gujaf-326	85	41	…	…	PUNCT
gujaf-326	85	42	…	…	PUNCT
gujaf-326	85	43	…	…	PUNCT
gujaf-326	85	44	…	…	PUNCT
gujaf-326	85	45	…	…	PUNCT
gujaf-326	85	46	…	…	PUNCT
gujaf-326	85	47	…	…	PUNCT
gujaf-326	85	48	…	…	PUNCT
gujaf-326	85	49	…	…	PUNCT
gujaf-326	85	50	…	…	SYM
gujaf-326	85	51	…	…	SYM
gujaf-326	85	52	249	249	NUM
gujaf-326	85	53	-	-	SYM
gujaf-326	85	54	261	261	NUM
gujaf-326	85	55	effect	effect	NOUN
gujaf-326	85	56	of	of	ADP
gujaf-326	85	57	compliance	compliance	NOUN
gujaf-326	85	58	cost	cost	NOUN
gujaf-326	85	59	and	and	CCONJ
gujaf-326	85	60	tax	tax	NOUN
gujaf-326	85	61	burden	burden	NOUN
gujaf-326	85	62	on	on	ADP
gujaf-326	85	63	tax	tax	NOUN
gujaf-326	85	64	compliance	compliance	NOUN
gujaf-326	85	65	of	of	ADP
gujaf-326	85	66	small	small	ADJ
gujaf-326	85	67	and	and	CCONJ
gujaf-326	85	68	medium	medium	ADJ
gujaf-326	85	69	-	-	PUNCT
gujaf-326	85	70	scale	scale	NOUN
gujaf-326	85	71	enterprises	enterprise	NOUN
gujaf-326	85	72	in	in	ADP
gujaf-326	85	73	benue	benue	NOUN
gujaf-326	85	74	state	state	PROPN
gujaf-326	85	75	,	,	PUNCT
gujaf-326	85	76	nigeria	nigeria	PROPN
gujaf-326	85	77	okpe	okpe	PROPN
gujaf-326	85	78	caleb	caleb	PROPN
gujaf-326	85	79	john	john	PROPN
gujaf-326	85	80	,	,	PUNCT
gujaf-326	85	81	prof	prof	PROPN
gujaf-326	85	82	.	.	PUNCT
gujaf-326	86	1	aliyu	aliyu	PROPN
gujaf-326	86	2	nuraddeen	nuraddeen	PROPN
gujaf-326	86	3	shehu	shehu	PROPN
gujaf-326	86	4	,	,	PUNCT
gujaf-326	86	5	prof	prof	PROPN
gujaf-326	86	6	.	.	PUNCT
gujaf-326	86	7	bello	bello	PROPN
gujaf-326	86	8	a.	a.	PROPN
gujaf-326	86	9	ahmad	ahmad	PROPN
gujaf-326	86	10	,	,	PUNCT
gujaf-326	86	11	ahmed	ahmed	PROPN
gujaf-326	86	12	aliyu	aliyu	PROPN
gujaf-326	86	13	abdullahi	abdullahi	PROPN
gujaf-326	86	14	phd	phd	PROPN
gujaf-326	86	15	,	,	PUNCT
gujaf-326	86	16	mohammed	mohammed	PROPN
gujaf-326	86	17	musa	musa	PROPN
gujaf-326	86	18	abdulkarim	abdulkarim	PROPN
gujaf-326	86	19	phd	phd	PROPN
gujaf-326	86	20	…	…	PUNCT
gujaf-326	86	21	…	…	PUNCT
gujaf-326	86	22	…	…	PUNCT
gujaf-326	86	23	…	…	PUNCT
gujaf-326	86	24	…	…	PUNCT
gujaf-326	86	25	…	…	PUNCT
gujaf-326	86	26	…	…	PUNCT
gujaf-326	86	27	…	…	PUNCT
gujaf-326	86	28	…	…	PUNCT
gujaf-326	86	29	…	…	PUNCT
gujaf-326	86	30	…	…	PUNCT
gujaf-326	86	31	…	…	PUNCT
gujaf-326	86	32	…	…	PUNCT
gujaf-326	86	33	…	…	PUNCT
gujaf-326	86	34	…	…	PUNCT
gujaf-326	86	35	…	…	PUNCT
gujaf-326	86	36	…	…	SYM
gujaf-326	86	37	.262	.262	NUM
gujaf-326	86	38	-	-	SYM
gujaf-326	86	39	282	282	NUM
gujaf-326	86	40	the	the	DET
gujaf-326	86	41	effect	effect	NOUN
gujaf-326	86	42	of	of	ADP
gujaf-326	86	43	bank	bank	NOUN
gujaf-326	86	44	sectoral	sectoral	ADJ
gujaf-326	86	45	credit	credit	NOUN
gujaf-326	86	46	and	and	CCONJ
gujaf-326	86	47	exchange	exchange	NOUN
gujaf-326	86	48	rate	rate	NOUN
gujaf-326	86	49	on	on	ADP
gujaf-326	86	50	financial	financial	ADJ
gujaf-326	86	51	performance	performance	NOUN
gujaf-326	86	52	of	of	ADP
gujaf-326	86	53	listed	list	VERB
gujaf-326	86	54	manufacturing	manufacturing	NOUN
gujaf-326	86	55	firms	firm	NOUN
gujaf-326	86	56	in	in	ADP
gujaf-326	86	57	nigeria	nigeria	PROPN
gujaf-326	86	58	.	.	PUNCT
gujaf-326	87	1	ibrahim	ibrahim	PROPN
gujaf-326	87	2	kabir	kabir	PROPN
gujaf-326	87	3	adedeji	adedeji	PROPN
gujaf-326	87	4	,	,	PUNCT
gujaf-326	87	5	dr	dr	PROPN
gujaf-326	87	6	ibrahim	ibrahim	PROPN
gujaf-326	87	7	muhammed	muhammed	PROPN
gujaf-326	87	8	,	,	PUNCT
gujaf-326	87	9	prof	prof	PROPN
gujaf-326	87	10	.	.	PUNCT
gujaf-326	88	1	muhammed	muhamme	VERB
gujaf-326	88	2	habibu	habibu	ADJ
gujaf-326	88	3	sabari	sabari	PROPN
gujaf-326	88	4	prof	prof	PROPN
gujaf-326	88	5	.	.	PUNCT
gujaf-326	89	1	abiodun	abiodun	PROPN
gujaf-326	89	2	popoola	popoola	PROPN
gujaf-326	89	3	…	…	PUNCT
gujaf-326	89	4	…	…	PUNCT
gujaf-326	89	5	…	…	PUNCT
gujaf-326	89	6	…	…	PUNCT
gujaf-326	89	7	…	…	PUNCT
gujaf-326	89	8	…	…	PUNCT
gujaf-326	89	9	…	…	PUNCT
gujaf-326	89	10	…	…	PUNCT
gujaf-326	89	11	…	…	PUNCT
gujaf-326	89	12	…	…	PUNCT
gujaf-326	89	13	…	…	PUNCT
gujaf-326	89	14	…	…	PUNCT
gujaf-326	89	15	…	…	PUNCT
gujaf-326	89	16	…	…	PUNCT
gujaf-326	89	17	…	…	PUNCT
gujaf-326	89	18	…	…	PUNCT
gujaf-326	89	19	…	…	PUNCT
gujaf-326	89	20	…	…	PUNCT
gujaf-326	89	21	…	…	PUNCT
gujaf-326	89	22	…	…	PUNCT
gujaf-326	89	23	…	…	PUNCT
gujaf-326	89	24	…	…	PUNCT
gujaf-326	89	25	…	…	PUNCT
gujaf-326	89	26	…	…	SYM
gujaf-326	89	27	…	…	SYM
gujaf-326	89	28	283	283	NUM
gujaf-326	89	29	-	-	SYM
gujaf-326	89	30	297	297	NUM
gujaf-326	89	31	the	the	DET
gujaf-326	89	32	effects	effect	NOUN
gujaf-326	89	33	of	of	ADP
gujaf-326	89	34	interest	interest	NOUN
gujaf-326	89	35	rate	rate	NOUN
gujaf-326	89	36	and	and	CCONJ
gujaf-326	89	37	money	money	NOUN
gujaf-326	89	38	supply	supply	NOUN
gujaf-326	89	39	on	on	ADP
gujaf-326	89	40	systematic	systematic	ADJ
gujaf-326	89	41	risk	risk	NOUN
gujaf-326	89	42	associated	associate	VERB
gujaf-326	89	43	with	with	ADP
gujaf-326	89	44	return	return	NOUN
gujaf-326	89	45	in	in	ADP
gujaf-326	89	46	nigerian	nigerian	ADJ
gujaf-326	89	47	exchange	exchange	PROPN
gujaf-326	89	48	adedokun	adedokun	PROPN
gujaf-326	89	49	rofiat	rofiat	PROPN
gujaf-326	89	50	,	,	PUNCT
gujaf-326	89	51	prof	prof	PROPN
gujaf-326	89	52	.	.	PROPN
gujaf-326	90	1	sani	sani	PROPN
gujaf-326	90	2	abdullahi	abdullahi	PROPN
gujaf-326	90	3	,	,	PUNCT
gujaf-326	90	4	dr	dr	PROPN
gujaf-326	90	5	.	.	PROPN
gujaf-326	90	6	ibrahim	ibrahim	PROPN
gujaf-326	90	7	mohammed	mohammed	PROPN
gujaf-326	90	8	,	,	PUNCT
gujaf-326	90	9	prof	prof	PROPN
gujaf-326	90	10	.	.	PUNCT
gujaf-326	91	1	ahmad	ahmad	PROPN
gujaf-326	91	2	dogarawa	dogarawa	PROPN
gujaf-326	91	3	…	…	X
gujaf-326	91	4	…	…	PUNCT
gujaf-326	91	5	…	…	PUNCT
gujaf-326	91	6	…	…	PUNCT
gujaf-326	91	7	…	…	PUNCT
gujaf-326	91	8	…	…	PUNCT
gujaf-326	91	9	…	…	PUNCT
gujaf-326	91	10	…	…	PUNCT
gujaf-326	91	11	…	…	PUNCT
gujaf-326	91	12	…	…	PUNCT
gujaf-326	91	13	…	…	PUNCT
gujaf-326	91	14	…	…	PUNCT
gujaf-326	91	15	…	…	PUNCT
gujaf-326	91	16	…	…	PUNCT
gujaf-326	91	17	…	…	PUNCT
gujaf-326	91	18	…	…	PUNCT
gujaf-326	91	19	…	…	PUNCT
gujaf-326	91	20	…	…	PUNCT
gujaf-326	91	21	…	…	PUNCT
gujaf-326	91	22	…	…	PUNCT
gujaf-326	91	23	…	…	PUNCT
gujaf-326	91	24	…	…	PUNCT
gujaf-326	91	25	…	…	PUNCT
gujaf-326	91	26	…	…	PUNCT
gujaf-326	91	27	…	…	PUNCT
gujaf-326	91	28	…	…	PUNCT
gujaf-326	91	29	…	…	PUNCT
gujaf-326	91	30	…	…	PUNCT
gujaf-326	91	31	…	…	PUNCT
gujaf-326	91	32	…	…	SYM
gujaf-326	91	33	.298	.298	NUM
gujaf-326	91	34	-	-	SYM
gujaf-326	91	35	314	314	NUM
gujaf-326	91	36	effect	effect	NOUN
gujaf-326	91	37	of	of	ADP
gujaf-326	91	38	firm	firm	ADJ
gujaf-326	91	39	attributes	attribute	NOUN
gujaf-326	91	40	on	on	ADP
gujaf-326	91	41	the	the	DET
gujaf-326	91	42	growth	growth	NOUN
gujaf-326	91	43	of	of	ADP
gujaf-326	91	44	healthcare	healthcare	NOUN
gujaf-326	91	45	companies	company	NOUN
gujaf-326	91	46	listed	list	VERB
gujaf-326	91	47	on	on	ADP
gujaf-326	91	48	the	the	DET
gujaf-326	91	49	nigerian	nigerian	PROPN
gujaf-326	91	50	exchange	exchange	PROPN
gujaf-326	91	51	group	group	PROPN
gujaf-326	91	52	salisu	salisu	PROPN
gujaf-326	91	53	isyaku	isyaku	NOUN
gujaf-326	91	54	dahiru	dahiru	NOUN
gujaf-326	91	55	,	,	PUNCT
gujaf-326	91	56	adeyemi	adeyemi	ADV
gujaf-326	91	57	tesleem	tesleem	VERB
gujaf-326	91	58	,	,	PUNCT
gujaf-326	91	59	phd	phd	NOUN
gujaf-326	91	60	,	,	PUNCT
gujaf-326	91	61	suleiman	suleiman	PROPN
gujaf-326	91	62	salami	salami	PROPN
gujaf-326	91	63	,	,	PUNCT
gujaf-326	91	64	phd	phd	NOUN
gujaf-326	91	65	…	…	SYM
gujaf-326	91	66	…	…	PUNCT
gujaf-326	91	67	…	…	PUNCT
gujaf-326	91	68	…	…	PUNCT
gujaf-326	91	69	…	…	SYM
gujaf-326	91	70	....	....	PUNCT
gujaf-326	91	71	315	315	NUM
gujaf-326	91	72	-	-	SYM
gujaf-326	91	73	331	331	NUM
gujaf-326	91	74	corporate	corporate	ADJ
gujaf-326	91	75	social	social	ADJ
gujaf-326	91	76	responsibility	responsibility	NOUN
gujaf-326	91	77	and	and	CCONJ
gujaf-326	91	78	performance	performance	NOUN
gujaf-326	91	79	of	of	ADP
gujaf-326	91	80	firms	firm	NOUN
gujaf-326	91	81	in	in	ADP
gujaf-326	91	82	lagos	lagos	PROPN
gujaf-326	91	83	state	state	PROPN
gujaf-326	91	84	nigeria	nigeria	PROPN
gujaf-326	91	85	kayode	kayode	PROPN
gujaf-326	91	86	david	david	PROPN
gujaf-326	91	87	kolawole	kolawole	PROPN
gujaf-326	91	88	……	……	NOUN
gujaf-326	91	89	……	……	NOUN
gujaf-326	91	90	……	……	NOUN
gujaf-326	91	91	……	……	NOUN
gujaf-326	91	92	……	……	NOUN
gujaf-326	91	93	……	……	NOUN
gujaf-326	91	94	……	……	NOUN
gujaf-326	91	95	……	……	NOUN
gujaf-326	91	96	……	……	NOUN
gujaf-326	91	97	……	……	NOUN
gujaf-326	91	98	……	……	NOUN
gujaf-326	91	99	……	……	NOUN
gujaf-326	91	100	.	.	PUNCT
gujaf-326	92	1	...	...	PUNCT
gujaf-326	92	2	332	332	NUM
gujaf-326	92	3	-	-	SYM
gujaf-326	92	4	343	343	NUM
gujaf-326	92	5	does	do	AUX
gujaf-326	92	6	taxation	taxation	NOUN
gujaf-326	92	7	affect	affect	VERB
gujaf-326	92	8	banks	bank	NOUN
gujaf-326	92	9	’	'	PUNCT
gujaf-326	92	10	profitability	profitability	NOUN
gujaf-326	92	11	:	:	PUNCT
gujaf-326	92	12	evidence	evidence	NOUN
gujaf-326	92	13	from	from	ADP
gujaf-326	92	14	nigeria	nigeria	PROPN
gujaf-326	92	15	emmanuel	emmanuel	PROPN
gujaf-326	92	16	imuede	imuede	PROPN
gujaf-326	92	17	oyasor	oyasor	PROPN
gujaf-326	92	18	…	…	PUNCT
gujaf-326	92	19	…	…	PUNCT
gujaf-326	92	20	…	…	PUNCT
gujaf-326	92	21	…	…	PUNCT
gujaf-326	92	22	…	…	PUNCT
gujaf-326	92	23	…	…	PUNCT
gujaf-326	92	24	…	…	PUNCT
gujaf-326	92	25	…	…	PUNCT
gujaf-326	92	26	…	…	PUNCT
gujaf-326	92	27	…	…	PUNCT
gujaf-326	92	28	…	…	PUNCT
gujaf-326	92	29	…	…	PUNCT
gujaf-326	92	30	…	…	PUNCT
gujaf-326	92	31	…	…	PUNCT
gujaf-326	92	32	…	…	PUNCT
gujaf-326	92	33	…	…	PUNCT
gujaf-326	92	34	…	…	PUNCT
gujaf-326	92	35	…	…	PUNCT
gujaf-326	92	36	…	…	PUNCT
gujaf-326	92	37	…	…	PUNCT
gujaf-326	92	38	…	…	PUNCT
gujaf-326	92	39	…	…	PUNCT
gujaf-326	92	40	…	…	PUNCT
gujaf-326	92	41	..	..	PUNCT
gujaf-326	92	42	344	344	NUM
gujaf-326	92	43	-	-	SYM
gujaf-326	92	44	356	356	NUM
gujaf-326	92	45	working	work	VERB
gujaf-326	92	46	capital	capital	NOUN
gujaf-326	92	47	management	management	NOUN
gujaf-326	92	48	and	and	CCONJ
gujaf-326	92	49	manufacturing	manufacturing	NOUN
gujaf-326	92	50	performance	performance	NOUN
gujaf-326	92	51	in	in	ADP
gujaf-326	92	52	nigeria	nigeria	PROPN
gujaf-326	92	53	adedeji	adedeji	PROPN
gujaf-326	92	54	daniel	daniel	PROPN
gujaf-326	92	55	gbadebo	gbadebo	PROPN
gujaf-326	92	56	…	…	PUNCT
gujaf-326	92	57	…	…	PUNCT
gujaf-326	92	58	…	…	PUNCT
gujaf-326	92	59	…	…	PUNCT
gujaf-326	92	60	…	…	PUNCT
gujaf-326	92	61	…	…	PUNCT
gujaf-326	92	62	…	…	PUNCT
gujaf-326	92	63	…	…	PUNCT
gujaf-326	92	64	…	…	PUNCT
gujaf-326	92	65	…	…	PUNCT
gujaf-326	92	66	…	…	PUNCT
gujaf-326	92	67	…	…	PUNCT
gujaf-326	92	68	…	…	PUNCT
gujaf-326	92	69	…	…	PUNCT
gujaf-326	92	70	…	…	PUNCT
gujaf-326	92	71	…	…	PUNCT
gujaf-326	92	72	…	…	PUNCT
gujaf-326	92	73	…	…	PUNCT
gujaf-326	92	74	…	…	PUNCT
gujaf-326	92	75	…	…	PUNCT
gujaf-326	92	76	…	…	PUNCT
gujaf-326	92	77	…	…	PUNCT
gujaf-326	92	78	…	…	PUNCT
gujaf-326	92	79	…	…	PUNCT
gujaf-326	92	80	...	...	PUNCT
gujaf-326	92	81	357	357	NUM
gujaf-326	92	82	-	-	SYM
gujaf-326	92	83	368	368	NUM
gujaf-326	92	84	the	the	DET
gujaf-326	92	85	multidimensionality	multidimensionality	NOUN
gujaf-326	92	86	foreign	foreign	ADJ
gujaf-326	92	87	direct	direct	ADJ
gujaf-326	92	88	investment	investment	NOUN
gujaf-326	92	89	’s	’s	PART
gujaf-326	92	90	impact	impact	NOUN
gujaf-326	92	91	on	on	ADP
gujaf-326	92	92	the	the	DET
gujaf-326	92	93	economy	economy	NOUN
gujaf-326	92	94	emmanuel	emmanuel	PROPN
gujaf-326	92	95	imuede	imuede	PROPN
gujaf-326	92	96	oyasor	oyasor	PROPN
gujaf-326	92	97	…	…	PUNCT
gujaf-326	92	98	…	…	PUNCT
gujaf-326	92	99	…	…	PUNCT
gujaf-326	92	100	…	…	PUNCT
gujaf-326	92	101	…	…	PUNCT
gujaf-326	92	102	…	…	PUNCT
gujaf-326	92	103	…	…	PUNCT
gujaf-326	92	104	…	…	PUNCT
gujaf-326	92	105	…	…	PUNCT
gujaf-326	92	106	…	…	PUNCT
gujaf-326	92	107	…	…	PUNCT
gujaf-326	92	108	…	…	PUNCT
gujaf-326	92	109	…	…	PUNCT
gujaf-326	92	110	…	…	PUNCT
gujaf-326	92	111	…	…	PUNCT
gujaf-326	92	112	…	…	PUNCT
gujaf-326	92	113	…	…	PUNCT
gujaf-326	92	114	…	…	PUNCT
gujaf-326	92	115	…	…	PUNCT
gujaf-326	92	116	…	…	PUNCT
gujaf-326	92	117	…	…	PUNCT
gujaf-326	92	118	…	…	PUNCT
gujaf-326	92	119	…	…	PUNCT
gujaf-326	92	120	..	..	SYM
gujaf-326	92	121	369	369	NUM
gujaf-326	92	122	-	-	SYM
gujaf-326	92	123	383	383	NUM
gujaf-326	92	124	private	private	ADJ
gujaf-326	92	125	capital	capital	NOUN
gujaf-326	92	126	formation	formation	NOUN
gujaf-326	92	127	,	,	PUNCT
gujaf-326	92	128	public	public	ADJ
gujaf-326	92	129	sector	sector	NOUN
gujaf-326	92	130	capital	capital	NOUN
gujaf-326	92	131	formation	formation	NOUN
gujaf-326	92	132	and	and	CCONJ
gujaf-326	92	133	economic	economic	ADJ
gujaf-326	92	134	growth	growth	NOUN
gujaf-326	92	135	in	in	ADP
gujaf-326	92	136	south	south	PROPN
gujaf-326	92	137	africa	africa	PROPN
gujaf-326	92	138	.	.	PUNCT
gujaf-326	93	1	ahmed	ahmed	PROPN
gujaf-326	93	2	oluwatobi	oluwatobi	PROPN
gujaf-326	93	3	adekunle,	adekunle,	PROPN
gujaf-326	93	4	…	…	SYM
gujaf-326	93	5	…	…	PUNCT
gujaf-326	93	6	…	…	PUNCT
gujaf-326	93	7	…	…	PUNCT
gujaf-326	93	8	…	…	PUNCT
gujaf-326	93	9	…	…	PUNCT
gujaf-326	93	10	…	…	PUNCT
gujaf-326	93	11	…	…	PUNCT
gujaf-326	93	12	…	…	PUNCT
gujaf-326	93	13	…	…	PUNCT
gujaf-326	93	14	…	…	PUNCT
gujaf-326	93	15	…	…	PUNCT
gujaf-326	93	16	…	…	PUNCT
gujaf-326	93	17	…	…	PUNCT
gujaf-326	93	18	…	…	PUNCT
gujaf-326	93	19	…	…	PUNCT
gujaf-326	93	20	…	…	PUNCT
gujaf-326	93	21	…	…	PUNCT
gujaf-326	93	22	…	…	PUNCT
gujaf-326	93	23	384	384	NUM
gujaf-326	93	24	-	-	SYM
gujaf-326	93	25	396	396	NUM
gujaf-326	93	26	macroeconomic	macroeconomic	ADJ
gujaf-326	93	27	determinants	determinant	NOUN
gujaf-326	93	28	and	and	CCONJ
gujaf-326	93	29	stock	stock	NOUN
gujaf-326	93	30	market	market	NOUN
gujaf-326	93	31	volatility	volatility	NOUN
gujaf-326	93	32	amidst	amidst	ADP
gujaf-326	93	33	the	the	DET
gujaf-326	93	34	period	period	NOUN
gujaf-326	93	35	of	of	ADP
gujaf-326	93	36	economic	economic	ADJ
gujaf-326	93	37	recession	recession	NOUN
gujaf-326	93	38	in	in	ADP
gujaf-326	93	39	nigeria	nigeria	PROPN
gujaf-326	93	40	hauwa	hauwa	ADJ
gujaf-326	93	41	bayero	bayero	PROPN
gujaf-326	93	42	tijjani	tijjani	NOUN
gujaf-326	93	43	,	,	PUNCT
gujaf-326	93	44	prof	prof	PROPN
gujaf-326	93	45	sheikh	sheikh	PROPN
gujaf-326	93	46	ahmad	ahmad	PROPN
gujaf-326	93	47	abdullahi	abdullahi	PROPN
gujaf-326	93	48	,	,	PUNCT
gujaf-326	93	49	dr	dr	PROPN
gujaf-326	93	50	ibrahim	ibrahim	PROPN
gujaf-326	93	51	mohammed	mohammed	PROPN
gujaf-326	93	52	dr	dr	PROPN
gujaf-326	93	53	isma’il	isma’il	PROPN
gujaf-326	93	54	tijjani	tijjani	PROPN
gujaf-326	93	55	idris	idris	PROPN
gujaf-326	93	56	…	…	PUNCT
gujaf-326	93	57	……	……	NOUN
gujaf-326	93	58	……	……	NOUN
gujaf-326	93	59	……	……	NOUN
gujaf-326	93	60	……	……	NOUN
gujaf-326	93	61	……	……	NOUN
gujaf-326	93	62	……	……	NOUN
gujaf-326	93	63	……	……	NOUN
gujaf-326	93	64	……	……	NOUN
gujaf-326	93	65	……	……	NOUN
gujaf-326	93	66	……	……	NOUN
gujaf-326	93	67	……	……	NOUN
gujaf-326	93	68	……	……	NOUN
gujaf-326	93	69	……	……	NOUN
gujaf-326	93	70	……	……	NOUN
gujaf-326	93	71	.	.	PUNCT
gujaf-326	93	72	397	397	NUM
gujaf-326	93	73	-	-	SYM
gujaf-326	93	74	413	413	NUM
gujaf-326	93	75	gusau	gusau	ADJ
gujaf-326	93	76	journal	journal	NOUN
gujaf-326	93	77	of	of	ADP
gujaf-326	93	78	accounting	accounting	NOUN
gujaf-326	93	79	and	and	CCONJ
gujaf-326	93	80	finance	finance	NOUN
gujaf-326	93	81	,	,	PUNCT
gujaf-326	93	82	vol	vol	NOUN
gujaf-326	93	83	.	.	PROPN
gujaf-326	93	84	5	5	NUM
gujaf-326	93	85	,	,	PUNCT
gujaf-326	93	86	issue	issue	NOUN
gujaf-326	93	87	2	2	NUM
gujaf-326	93	88	,	,	PUNCT
gujaf-326	93	89	october	october	PROPN
gujaf-326	93	90	,	,	PUNCT
gujaf-326	93	91	2024	2024	NUM
gujaf-326	93	92	262	262	NUM
gujaf-326	93	93	effect	effect	NOUN
gujaf-326	93	94	of	of	ADP
gujaf-326	93	95	compliance	compliance	NOUN
gujaf-326	93	96	cost	cost	NOUN
gujaf-326	93	97	and	and	CCONJ
gujaf-326	93	98	tax	tax	NOUN
gujaf-326	93	99	burden	burden	NOUN
gujaf-326	93	100	on	on	ADP
gujaf-326	93	101	tax	tax	NOUN
gujaf-326	93	102	compliance	compliance	NOUN
gujaf-326	93	103	of	of	ADP
gujaf-326	93	104	small	small	ADJ
gujaf-326	93	105	and	and	CCONJ
gujaf-326	93	106	medium	medium	ADJ
gujaf-326	93	107	-	-	PUNCT
gujaf-326	93	108	scale	scale	NOUN
gujaf-326	93	109	enterprises	enterprise	NOUN
gujaf-326	93	110	in	in	ADP
gujaf-326	93	111	benue	benue	NOUN
gujaf-326	93	112	state	state	PROPN
gujaf-326	93	113	,	,	PUNCT
gujaf-326	93	114	nigeria	nigeria	PROPN
gujaf-326	93	115	okpe	okpe	PROPN
gujaf-326	93	116	caleb	caleb	PROPN
gujaf-326	93	117	john	john	PROPN
gujaf-326	93	118	department	department	PROPN
gujaf-326	93	119	of	of	ADP
gujaf-326	93	120	accounting	accounting	PROPN
gujaf-326	93	121	abu	abu	PROPN
gujaf-326	93	122	business	business	PROPN
gujaf-326	93	123	school	school	PROPN
gujaf-326	93	124	okpecalebsmith@gmail.com	okpecalebsmith@gmail.com	NOUN
gujaf-326	93	125	08069676289	08069676289	NUM
gujaf-326	93	126	prof	prof	NOUN
gujaf-326	93	127	.	.	PUNCT
gujaf-326	94	1	aliyu	aliyu	PROPN
gujaf-326	94	2	nuraddeen	nuraddeen	PROPN
gujaf-326	94	3	shehu	shehu	PROPN
gujaf-326	94	4	department	department	PROPN
gujaf-326	94	5	of	of	ADP
gujaf-326	94	6	accounting	account	VERB
gujaf-326	94	7	abu	abu	PROPN
gujaf-326	94	8	business	business	PROPN
gujaf-326	94	9	school	school	PROPN
gujaf-326	94	10	nsaliyu99@yahoo.com	nsaliyu99@yahoo.com	PROPN
gujaf-326	94	11	08038281578	08038281578	NUM
gujaf-326	94	12	prof	prof	PROPN
gujaf-326	94	13	.	.	PUNCT
gujaf-326	94	14	bello	bello	PROPN
gujaf-326	94	15	a.	a.	PROPN
gujaf-326	94	16	ahmad	ahmad	PROPN
gujaf-326	94	17	department	department	PROPN
gujaf-326	94	18	of	of	ADP
gujaf-326	94	19	accounting	account	VERB
gujaf-326	94	20	abu	abu	PROPN
gujaf-326	94	21	business	business	PROPN
gujaf-326	94	22	school	school	PROPN
gujaf-326	94	23	belloma2000@gmail.com	belloma2000@gmail.com	X
gujaf-326	94	24	08035296555	08035296555	NUM
gujaf-326	94	25	ahmed	ahmed	PROPN
gujaf-326	94	26	aliyu	aliyu	PROPN
gujaf-326	94	27	abdullahi	abdullahi	PROPN
gujaf-326	94	28	phd	phd	PROPN
gujaf-326	94	29	department	department	PROPN
gujaf-326	94	30	of	of	ADP
gujaf-326	94	31	accounting	accounting	PROPN
gujaf-326	94	32	abu	abu	PROPN
gujaf-326	94	33	business	business	PROPN
gujaf-326	94	34	school	school	PROPN
gujaf-326	94	35	aliyuahmedabdullah@gmail.com	aliyuahmedabdullah@gmail.com	X
gujaf-326	94	36	08023584830	08023584830	NUM
gujaf-326	95	1	mohammed	mohammed	PROPN
gujaf-326	95	2	musa	musa	PROPN
gujaf-326	95	3	abdulkarim	abdulkarim	PROPN
gujaf-326	95	4	phd	phd	PROPN
gujaf-326	95	5	department	department	PROPN
gujaf-326	95	6	of	of	ADP
gujaf-326	95	7	local	local	ADJ
gujaf-326	95	8	government	government	NOUN
gujaf-326	95	9	and	and	CCONJ
gujaf-326	95	10	development	development	NOUN
gujaf-326	95	11	studies	study	NOUN
gujaf-326	95	12	,	,	PUNCT
gujaf-326	95	13	ahmadu	ahmadu	PROPN
gujaf-326	95	14	bello	bello	PROPN
gujaf-326	95	15	university	university	PROPN
gujaf-326	95	16	zaria	zaria	PROPN
gujaf-326	95	17	,	,	PUNCT
gujaf-326	95	18	nigeria	nigeria	PROPN
gujaf-326	95	19	.	.	PUNCT
gujaf-326	96	1	mmusaq@gmail.com	mmusaq@gmail.com	X
gujaf-326	96	2	07062021860	07062021860	NUM
gujaf-326	96	3	doi	doi	NOUN
gujaf-326	96	4	:	:	PUNCT
gujaf-326	96	5	https://doi.org/10.57233/gujaf.v5i2.16	https://doi.org/10.57233/gujaf.v5i2.16	PROPN
gujaf-326	96	6	abstract	abstract	ADJ
gujaf-326	96	7	tax	tax	NOUN
gujaf-326	96	8	compliance	compliance	NOUN
gujaf-326	96	9	is	be	AUX
gujaf-326	96	10	critical	critical	ADJ
gujaf-326	96	11	for	for	ADP
gujaf-326	96	12	small	small	ADJ
gujaf-326	96	13	and	and	CCONJ
gujaf-326	96	14	medium	medium	ADJ
gujaf-326	96	15	-	-	PUNCT
gujaf-326	96	16	scale	scale	NOUN
gujaf-326	96	17	enterprises	enterprise	NOUN
gujaf-326	96	18	(	(	PUNCT
gujaf-326	96	19	smes	sme	NOUN
gujaf-326	96	20	)	)	PUNCT
gujaf-326	96	21	in	in	ADP
gujaf-326	96	22	benue	benue	PROPN
gujaf-326	96	23	state	state	PROPN
gujaf-326	96	24	,	,	PUNCT
gujaf-326	96	25	nigeria	nigeria	PROPN
gujaf-326	96	26	,	,	PUNCT
gujaf-326	96	27	significantly	significantly	ADV
gujaf-326	96	28	affecting	affect	VERB
gujaf-326	96	29	their	their	PRON
gujaf-326	96	30	growth	growth	NOUN
gujaf-326	96	31	and	and	CCONJ
gujaf-326	96	32	sustainability	sustainability	NOUN
gujaf-326	96	33	.	.	PUNCT
gujaf-326	97	1	the	the	DET
gujaf-326	97	2	sme	sme	NOUN
gujaf-326	97	3	sector	sector	NOUN
gujaf-326	97	4	is	be	AUX
gujaf-326	97	5	pivotal	pivotal	ADJ
gujaf-326	97	6	to	to	ADP
gujaf-326	97	7	the	the	DET
gujaf-326	97	8	economic	economic	ADJ
gujaf-326	97	9	growth	growth	NOUN
gujaf-326	97	10	and	and	CCONJ
gujaf-326	97	11	development	development	NOUN
gujaf-326	97	12	of	of	ADP
gujaf-326	97	13	any	any	DET
gujaf-326	97	14	nation	nation	NOUN
gujaf-326	97	15	and	and	CCONJ
gujaf-326	97	16	nigeria	nigeria	PROPN
gujaf-326	97	17	is	be	AUX
gujaf-326	97	18	no	no	DET
gujaf-326	97	19	exception	exception	NOUN
gujaf-326	97	20	.	.	PUNCT
gujaf-326	98	1	as	as	ADP
gujaf-326	98	2	a	a	DET
gujaf-326	98	3	result	result	NOUN
gujaf-326	98	4	,	,	PUNCT
gujaf-326	98	5	this	this	DET
gujaf-326	98	6	study	study	NOUN
gujaf-326	98	7	examined	examine	VERB
gujaf-326	98	8	the	the	DET
gujaf-326	98	9	effect	effect	NOUN
gujaf-326	98	10	of	of	ADP
gujaf-326	98	11	cost	cost	NOUN
gujaf-326	98	12	of	of	ADP
gujaf-326	98	13	compliance	compliance	NOUN
gujaf-326	98	14	and	and	CCONJ
gujaf-326	98	15	tax	tax	NOUN
gujaf-326	98	16	burden	burden	NOUN
gujaf-326	98	17	on	on	ADP
gujaf-326	98	18	tax	tax	NOUN
gujaf-326	98	19	compliance	compliance	NOUN
gujaf-326	98	20	of	of	ADP
gujaf-326	98	21	small	small	ADJ
gujaf-326	98	22	and	and	CCONJ
gujaf-326	98	23	medium	medium	ADJ
gujaf-326	98	24	-	-	PUNCT
gujaf-326	98	25	scale	scale	NOUN
gujaf-326	98	26	enterprises	enterprise	NOUN
gujaf-326	98	27	(	(	PUNCT
gujaf-326	98	28	smes	sme	NOUN
gujaf-326	98	29	)	)	PUNCT
gujaf-326	98	30	in	in	ADP
gujaf-326	98	31	benue	benue	NOUN
gujaf-326	98	32	state	state	NOUN
gujaf-326	98	33	of	of	ADP
gujaf-326	98	34	nigeria	nigeria	PROPN
gujaf-326	98	35	with	with	ADP
gujaf-326	98	36	the	the	DET
gujaf-326	98	37	view	view	NOUN
gujaf-326	98	38	to	to	PART
gujaf-326	98	39	further	far	ADV
gujaf-326	98	40	provide	provide	VERB
gujaf-326	98	41	empirical	empirical	ADJ
gujaf-326	98	42	evidence	evidence	NOUN
gujaf-326	98	43	on	on	ADP
gujaf-326	98	44	the	the	DET
gujaf-326	98	45	factors	factor	NOUN
gujaf-326	98	46	affecting	affect	VERB
gujaf-326	98	47	tax	tax	NOUN
gujaf-326	98	48	compliance	compliance	NOUN
gujaf-326	98	49	.	.	PUNCT
gujaf-326	99	1	to	to	PART
gujaf-326	99	2	achieve	achieve	VERB
gujaf-326	99	3	this	this	PRON
gujaf-326	99	4	,	,	PUNCT
gujaf-326	99	5	a	a	DET
gujaf-326	99	6	survey	survey	NOUN
gujaf-326	99	7	of	of	ADP
gujaf-326	99	8	smes	sme	NOUN
gujaf-326	99	9	in	in	ADP
gujaf-326	99	10	the	the	DET
gujaf-326	99	11	three	three	NUM
gujaf-326	99	12	senatorial	senatorial	ADJ
gujaf-326	99	13	districts	district	NOUN
gujaf-326	99	14	of	of	ADP
gujaf-326	99	15	benue	benue	NOUN
gujaf-326	99	16	state	state	NOUN
gujaf-326	99	17	was	be	AUX
gujaf-326	99	18	conducted	conduct	VERB
gujaf-326	99	19	to	to	PART
gujaf-326	99	20	collect	collect	VERB
gujaf-326	99	21	data	datum	NOUN
gujaf-326	99	22	on	on	ADP
gujaf-326	99	23	the	the	DET
gujaf-326	99	24	perceptions	perception	NOUN
gujaf-326	99	25	of	of	ADP
gujaf-326	99	26	smes	sme	NOUN
gujaf-326	99	27	on	on	ADP
gujaf-326	99	28	the	the	DET
gujaf-326	99	29	effect	effect	NOUN
gujaf-326	99	30	of	of	ADP
gujaf-326	99	31	cost	cost	NOUN
gujaf-326	99	32	of	of	ADP
gujaf-326	99	33	compliance	compliance	NOUN
gujaf-326	99	34	and	and	CCONJ
gujaf-326	99	35	tax	tax	NOUN
gujaf-326	99	36	burden	burden	NOUN
gujaf-326	99	37	on	on	ADP
gujaf-326	99	38	tax	tax	NOUN
gujaf-326	99	39	compliance	compliance	NOUN
gujaf-326	99	40	in	in	ADP
gujaf-326	99	41	benue	benue	NOUN
gujaf-326	99	42	state	state	NOUN
gujaf-326	99	43	of	of	ADP
gujaf-326	99	44	nigeria	nigeria	PROPN
gujaf-326	99	45	.	.	PUNCT
gujaf-326	100	1	the	the	DET
gujaf-326	100	2	study	study	NOUN
gujaf-326	100	3	’s	’s	PART
gujaf-326	100	4	population	population	NOUN
gujaf-326	100	5	comprised	comprise	VERB
gujaf-326	100	6	the	the	DET
gujaf-326	100	7	25,913	25,913	NUM
gujaf-326	100	8	registered	register	VERB
gujaf-326	100	9	smes	sme	NOUN
gujaf-326	100	10	in	in	ADP
gujaf-326	100	11	benue	benue	PROPN
gujaf-326	100	12	state	state	NOUN
gujaf-326	100	13	of	of	ADP
gujaf-326	100	14	nigeria	nigeria	PROPN
gujaf-326	100	15	.	.	PUNCT
gujaf-326	101	1	the	the	DET
gujaf-326	101	2	sample	sample	NOUN
gujaf-326	101	3	size	size	NOUN
gujaf-326	101	4	was	be	AUX
gujaf-326	101	5	552	552	NUM
gujaf-326	101	6	smes	sme	NOUN
gujaf-326	101	7	.	.	PUNCT
gujaf-326	102	1	this	this	DET
gujaf-326	102	2	study	study	NOUN
gujaf-326	102	3	employed	employ	VERB
gujaf-326	102	4	the	the	DET
gujaf-326	102	5	use	use	NOUN
gujaf-326	102	6	a	a	DET
gujaf-326	102	7	cross	cross	ADJ
gujaf-326	102	8	-	-	ADJ
gujaf-326	102	9	sectional	sectional	ADJ
gujaf-326	102	10	survey	survey	NOUN
gujaf-326	102	11	and	and	CCONJ
gujaf-326	102	12	correlational	correlational	ADJ
gujaf-326	102	13	research	research	NOUN
gujaf-326	102	14	designs	design	NOUN
gujaf-326	102	15	.	.	PUNCT
gujaf-326	103	1	the	the	DET
gujaf-326	103	2	sampling	sample	VERB
gujaf-326	103	3	technique	technique	NOUN
gujaf-326	103	4	adopted	adopt	VERB
gujaf-326	103	5	stratified	stratify	VERB
gujaf-326	103	6	proportionate	proportionate	ADJ
gujaf-326	103	7	random	random	NOUN
gujaf-326	103	8	.	.	PUNCT
gujaf-326	104	1	data	datum	NOUN
gujaf-326	104	2	were	be	AUX
gujaf-326	104	3	collected	collect	VERB
gujaf-326	104	4	through	through	ADP
gujaf-326	104	5	the	the	DET
gujaf-326	104	6	use	use	NOUN
gujaf-326	104	7	of	of	ADP
gujaf-326	104	8	questionnaires	questionnaire	NOUN
gujaf-326	104	9	and	and	CCONJ
gujaf-326	104	10	analyzed	analyze	VERB
gujaf-326	104	11	using	use	VERB
gujaf-326	104	12	partial	partial	ADJ
gujaf-326	104	13	least	least	ADJ
gujaf-326	104	14	squares	square	NOUN
gujaf-326	104	15	-structural	-structural	ADJ
gujaf-326	104	16	equation	equation	NOUN
gujaf-326	104	17	modelling	modelling	NOUN
gujaf-326	104	18	(	(	PUNCT
gujaf-326	104	19	pls	pls	NOUN
gujaf-326	104	20	-	-	PUNCT
gujaf-326	104	21	sem	sem	NOUN
gujaf-326	104	22	)	)	PUNCT
gujaf-326	104	23	.	.	PUNCT
gujaf-326	105	1	the	the	DET
gujaf-326	105	2	study	study	NOUN
gujaf-326	105	3	found	find	VERB
gujaf-326	105	4	that	that	SCONJ
gujaf-326	105	5	the	the	DET
gujaf-326	105	6	cost	cost	NOUN
gujaf-326	105	7	of	of	ADP
gujaf-326	105	8	compliance	compliance	NOUN
gujaf-326	105	9	and	and	CCONJ
gujaf-326	105	10	tax	tax	NOUN
gujaf-326	105	11	burden	burden	NOUN
gujaf-326	105	12	showed	show	VERB
gujaf-326	105	13	a	a	DET
gujaf-326	105	14	positive	positive	ADJ
gujaf-326	105	15	and	and	CCONJ
gujaf-326	105	16	significant	significant	ADJ
gujaf-326	105	17	effect	effect	NOUN
gujaf-326	105	18	on	on	ADP
gujaf-326	105	19	the	the	DET
gujaf-326	105	20	tax	tax	NOUN
gujaf-326	105	21	compliance	compliance	NOUN
gujaf-326	105	22	of	of	ADP
gujaf-326	105	23	smes	sme	NOUN
gujaf-326	105	24	in	in	ADP
gujaf-326	105	25	benue	benue	PROPN
gujaf-326	105	26	state	state	NOUN
gujaf-326	105	27	of	of	ADP
gujaf-326	105	28	nigeria	nigeria	PROPN
gujaf-326	105	29	.	.	PUNCT
gujaf-326	106	1	the	the	DET
gujaf-326	106	2	study	study	NOUN
gujaf-326	106	3	recommends	recommend	VERB
gujaf-326	106	4	that	that	SCONJ
gujaf-326	106	5	tax	tax	NOUN
gujaf-326	106	6	authorities	authority	NOUN
gujaf-326	106	7	to	to	PART
gujaf-326	106	8	work	work	VERB
gujaf-326	106	9	astutely	astutely	ADV
gujaf-326	106	10	towards	towards	ADP
gujaf-326	106	11	making	make	VERB
gujaf-326	106	12	compliance	compliance	NOUN
gujaf-326	106	13	more	more	ADV
gujaf-326	106	14	affordable	affordable	ADJ
gujaf-326	106	15	and	and	CCONJ
gujaf-326	106	16	straightforward	straightforward	ADJ
gujaf-326	106	17	for	for	ADP
gujaf-326	106	18	smes	sme	NOUN
gujaf-326	106	19	while	while	SCONJ
gujaf-326	106	20	also	also	ADV
gujaf-326	106	21	strengthening	strengthen	VERB
gujaf-326	106	22	enforcement	enforcement	NOUN
gujaf-326	106	23	measures	measure	NOUN
gujaf-326	106	24	to	to	PART
gujaf-326	106	25	discourage	discourage	VERB
gujaf-326	106	26	non	non	ADJ
gujaf-326	106	27	-	-	NOUN
gujaf-326	106	28	compliance	compliance	NOUN
gujaf-326	106	29	.	.	PUNCT
gujaf-326	107	1	tax	tax	NOUN
gujaf-326	107	2	authorities	authority	NOUN
gujaf-326	107	3	should	should	AUX
gujaf-326	107	4	come	come	VERB
gujaf-326	107	5	up	up	ADP
gujaf-326	107	6	with	with	ADP
gujaf-326	107	7	a	a	DET
gujaf-326	107	8	simple	simple	ADJ
gujaf-326	107	9	,	,	PUNCT
gujaf-326	107	10	sufficient	sufficient	ADJ
gujaf-326	107	11	,	,	PUNCT
gujaf-326	107	12	tax	tax	NOUN
gujaf-326	107	13	return	return	NOUN
gujaf-326	107	14	system	system	NOUN
gujaf-326	107	15	to	to	PART
gujaf-326	107	16	help	help	VERB
gujaf-326	107	17	taxpayers	taxpayer	NOUN
gujaf-326	107	18	to	to	PART
gujaf-326	107	19	complete	complete	VERB
gujaf-326	107	20	their	their	PRON
gujaf-326	107	21	tax	tax	NOUN
gujaf-326	107	22	returns	return	NOUN
gujaf-326	107	23	accurately	accurately	ADV
gujaf-326	107	24	.	.	PUNCT
gujaf-326	108	1	government	government	NOUN
gujaf-326	108	2	should	should	AUX
gujaf-326	108	3	formulate	formulate	VERB
gujaf-326	108	4	policies	policy	NOUN
gujaf-326	108	5	that	that	PRON
gujaf-326	108	6	aim	aim	VERB
gujaf-326	108	7	to	to	PART
gujaf-326	108	8	reduce	reduce	VERB
gujaf-326	108	9	the	the	DET
gujaf-326	108	10	cost	cost	NOUN
gujaf-326	108	11	of	of	ADP
gujaf-326	108	12	compliance	compliance	NOUN
gujaf-326	108	13	while	while	SCONJ
gujaf-326	108	14	ensuring	ensure	VERB
gujaf-326	108	15	a	a	DET
gujaf-326	108	16	balanced	balanced	ADJ
gujaf-326	108	17	tax	tax	NOUN
gujaf-326	108	18	burden	burden	NOUN
gujaf-326	108	19	could	could	AUX
gujaf-326	108	20	enhance	enhance	VERB
gujaf-326	108	21	voluntary	voluntary	ADJ
gujaf-326	108	22	compliance	compliance	NOUN
gujaf-326	108	23	,	,	PUNCT
gujaf-326	108	24	leading	lead	VERB
gujaf-326	108	25	to	to	ADP
gujaf-326	108	26	a	a	DET
gujaf-326	108	27	broader	broad	ADJ
gujaf-326	108	28	tax	tax	NOUN
gujaf-326	108	29	base	base	NOUN
gujaf-326	108	30	and	and	CCONJ
gujaf-326	108	31	more	more	ADV
gujaf-326	108	32	sustainable	sustainable	ADJ
gujaf-326	108	33	public	public	ADJ
gujaf-326	108	34	finance	finance	NOUN
gujaf-326	108	35	.	.	PUNCT
gujaf-326	109	1	keywords	keyword	NOUN
gujaf-326	109	2	:	:	PUNCT
gujaf-326	109	3	tax	tax	NOUN
gujaf-326	109	4	payers	payer	NOUN
gujaf-326	109	5	,	,	PUNCT
gujaf-326	109	6	cost	cost	NOUN
gujaf-326	109	7	of	of	ADP
gujaf-326	109	8	compliance	compliance	NOUN
gujaf-326	109	9	,	,	PUNCT
gujaf-326	109	10	tax	tax	NOUN
gujaf-326	109	11	burden	burden	NOUN
gujaf-326	109	12	,	,	PUNCT
gujaf-326	109	13	tax	tax	NOUN
gujaf-326	109	14	compliance	compliance	NOUN
gujaf-326	109	15	,	,	PUNCT
gujaf-326	109	16	small	small	ADJ
gujaf-326	109	17	and	and	CCONJ
gujaf-326	109	18	medium	medium	ADJ
gujaf-326	109	19	scale	scale	NOUN
gujaf-326	109	20	enterprises	enterprise	NOUN
gujaf-326	109	21	mailto:okpecalebsmith@gmail.com	mailto:okpecalebsmith@gmail.com	X
gujaf-326	109	22	mailto:nsaliyu99@yahoo.com	mailto:nsaliyu99@yahoo.com	PROPN
gujaf-326	110	1	mailto:belloma2000@gmail.com	mailto:belloma2000@gmail.com	PROPN
gujaf-326	110	2	mailto:aliyuahmedabdullah@gmail.com	mailto:aliyuahmedabdullah@gmail.com	PROPN
gujaf-326	110	3	mailto:mmusaq@gmail.com	mailto:mmusaq@gmail.com	PROPN
gujaf-326	110	4	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	PRON
gujaf-326	110	5	gusau	gusau	PROPN
gujaf-326	110	6	journal	journal	NOUN
gujaf-326	110	7	of	of	ADP
gujaf-326	110	8	accounting	accounting	NOUN
gujaf-326	110	9	and	and	CCONJ
gujaf-326	110	10	finance	finance	NOUN
gujaf-326	110	11	,	,	PUNCT
gujaf-326	110	12	vol	vol	NOUN
gujaf-326	110	13	.	.	PROPN
gujaf-326	110	14	5	5	NUM
gujaf-326	110	15	,	,	PUNCT
gujaf-326	110	16	issue	issue	NOUN
gujaf-326	110	17	2	2	NUM
gujaf-326	110	18	,	,	PUNCT
gujaf-326	110	19	october	october	PROPN
gujaf-326	110	20	,	,	PUNCT
gujaf-326	110	21	2024	2024	NUM
gujaf-326	110	22	263	263	NUM
gujaf-326	110	23	1.0	1.0	NUM
gujaf-326	110	24	introduction	introduction	NOUN
gujaf-326	110	25	tax	tax	NOUN
gujaf-326	110	26	compliance	compliance	NOUN
gujaf-326	110	27	is	be	AUX
gujaf-326	110	28	an	an	DET
gujaf-326	110	29	issue	issue	NOUN
gujaf-326	110	30	for	for	ADP
gujaf-326	110	31	any	any	DET
gujaf-326	110	32	government	government	NOUN
gujaf-326	110	33	the	the	DET
gujaf-326	110	34	world	world	NOUN
gujaf-326	110	35	over	over	ADP
gujaf-326	110	36	.	.	PUNCT
gujaf-326	111	1	this	this	PRON
gujaf-326	111	2	is	be	AUX
gujaf-326	111	3	because	because	SCONJ
gujaf-326	111	4	the	the	DET
gujaf-326	111	5	government	government	NOUN
gujaf-326	111	6	uses	use	VERB
gujaf-326	111	7	taxes	taxis	NOUN
gujaf-326	111	8	as	as	ADP
gujaf-326	111	9	one	one	NUM
gujaf-326	111	10	of	of	ADP
gujaf-326	111	11	the	the	DET
gujaf-326	111	12	economic	economic	ADJ
gujaf-326	111	13	tools	tool	NOUN
gujaf-326	111	14	for	for	ADP
gujaf-326	111	15	generating	generate	VERB
gujaf-326	111	16	revenue	revenue	NOUN
gujaf-326	111	17	.	.	PUNCT
gujaf-326	112	1	taxes	taxis	NOUN
gujaf-326	112	2	are	be	AUX
gujaf-326	112	3	enforced	enforce	VERB
gujaf-326	112	4	in	in	ADP
gujaf-326	112	5	nearly	nearly	ADV
gujaf-326	112	6	all	all	PRON
gujaf-326	112	7	nations	nation	NOUN
gujaf-326	112	8	of	of	ADP
gujaf-326	112	9	the	the	DET
gujaf-326	112	10	world	world	NOUN
gujaf-326	112	11	,	,	PUNCT
gujaf-326	112	12	mostly	mostly	ADV
gujaf-326	112	13	to	to	PART
gujaf-326	112	14	increase	increase	VERB
gujaf-326	112	15	money	money	NOUN
gujaf-326	112	16	aimed	aim	VERB
gujaf-326	112	17	at	at	ADP
gujaf-326	112	18	government	government	NOUN
gujaf-326	112	19	expenditure	expenditure	NOUN
gujaf-326	112	20	,	,	PUNCT
gujaf-326	112	21	though	though	SCONJ
gujaf-326	112	22	they	they	PRON
gujaf-326	112	23	also	also	ADV
gujaf-326	112	24	have	have	VERB
gujaf-326	112	25	further	further	ADJ
gujaf-326	112	26	uses	use	NOUN
gujaf-326	112	27	(	(	PUNCT
gujaf-326	112	28	mclure	mclure	VERB
gujaf-326	112	29	et	et	PROPN
gujaf-326	112	30	al	al	PROPN
gujaf-326	112	31	.	.	PROPN
gujaf-326	112	32	,	,	PUNCT
gujaf-326	112	33	2015	2015	NUM
gujaf-326	112	34	)	)	PUNCT
gujaf-326	112	35	.	.	PUNCT
gujaf-326	113	1	this	this	PRON
gujaf-326	113	2	consists	consist	VERB
gujaf-326	113	3	of	of	ADP
gujaf-326	113	4	providing	provide	VERB
gujaf-326	113	5	funds	fund	NOUN
gujaf-326	113	6	for	for	ADP
gujaf-326	113	7	government	government	NOUN
gujaf-326	113	8	and	and	CCONJ
gujaf-326	113	9	public	public	ADJ
gujaf-326	113	10	developments	development	NOUN
gujaf-326	113	11	as	as	ADV
gujaf-326	113	12	well	well	ADV
gujaf-326	113	13	as	as	ADP
gujaf-326	113	14	fostering	foster	VERB
gujaf-326	113	15	a	a	DET
gujaf-326	113	16	climate	climate	NOUN
gujaf-326	113	17	in	in	ADP
gujaf-326	113	18	the	the	DET
gujaf-326	113	19	country	country	NOUN
gujaf-326	113	20	that	that	PRON
gujaf-326	113	21	is	be	AUX
gujaf-326	113	22	conducive	conducive	ADJ
gujaf-326	113	23	to	to	ADP
gujaf-326	113	24	corporate	corporate	ADJ
gujaf-326	113	25	development	development	NOUN
gujaf-326	113	26	.	.	PUNCT
gujaf-326	114	1	deprived	deprive	VERB
gujaf-326	114	2	of	of	ADP
gujaf-326	114	3	taxes	taxis	NOUN
gujaf-326	114	4	,	,	PUNCT
gujaf-326	114	5	governments	government	NOUN
gujaf-326	114	6	would	would	AUX
gujaf-326	114	7	be	be	AUX
gujaf-326	114	8	incapable	incapable	ADJ
gujaf-326	114	9	of	of	ADP
gujaf-326	114	10	satisfying	satisfy	VERB
gujaf-326	114	11	the	the	DET
gujaf-326	114	12	needs	need	NOUN
gujaf-326	114	13	of	of	ADP
gujaf-326	114	14	their	their	PRON
gujaf-326	114	15	citizens	citizen	NOUN
gujaf-326	114	16	(	(	PUNCT
gujaf-326	114	17	david	david	PROPN
gujaf-326	114	18	,	,	PUNCT
gujaf-326	114	19	2014	2014	NUM
gujaf-326	114	20	)	)	PUNCT
gujaf-326	114	21	.	.	PUNCT
gujaf-326	115	1	a	a	DET
gujaf-326	115	2	few	few	ADJ
gujaf-326	115	3	examples	example	NOUN
gujaf-326	115	4	of	of	ADP
gujaf-326	115	5	these	these	DET
gujaf-326	115	6	social	social	ADJ
gujaf-326	115	7	factors	factor	NOUN
gujaf-326	115	8	are	be	AUX
gujaf-326	115	9	the	the	DET
gujaf-326	115	10	provision	provision	NOUN
gujaf-326	115	11	of	of	ADP
gujaf-326	115	12	high	high	ADJ
gujaf-326	115	13	-	-	PUNCT
gujaf-326	115	14	quality	quality	NOUN
gujaf-326	115	15	healthcare	healthcare	NOUN
gujaf-326	115	16	,	,	PUNCT
gujaf-326	115	17	high	high	ADJ
gujaf-326	115	18	-	-	PUNCT
gujaf-326	115	19	quality	quality	NOUN
gujaf-326	115	20	education	education	NOUN
gujaf-326	115	21	,	,	PUNCT
gujaf-326	115	22	strong	strong	ADJ
gujaf-326	115	23	governance	governance	NOUN
gujaf-326	115	24	,	,	PUNCT
gujaf-326	115	25	and	and	CCONJ
gujaf-326	115	26	infrastructure	infrastructure	NOUN
gujaf-326	115	27	expansion	expansion	NOUN
gujaf-326	115	28	such	such	ADJ
gujaf-326	115	29	as	as	ADP
gujaf-326	115	30	roads	road	NOUN
gujaf-326	115	31	,	,	PUNCT
gujaf-326	115	32	bridges	bridge	NOUN
gujaf-326	115	33	,	,	PUNCT
gujaf-326	115	34	and	and	CCONJ
gujaf-326	115	35	transportation	transportation	NOUN
gujaf-326	115	36	networks	network	NOUN
gujaf-326	115	37	(	(	PUNCT
gujaf-326	115	38	etim	etim	PROPN
gujaf-326	115	39	,	,	PUNCT
gujaf-326	115	40	2020	2020	NUM
gujaf-326	115	41	)	)	PUNCT
gujaf-326	115	42	.	.	PUNCT
gujaf-326	116	1	taxes	taxis	NOUN
gujaf-326	116	2	serve	serve	VERB
gujaf-326	116	3	as	as	ADV
gujaf-326	116	4	more	more	ADJ
gujaf-326	116	5	than	than	ADP
gujaf-326	116	6	just	just	ADV
gujaf-326	116	7	a	a	DET
gujaf-326	116	8	foundation	foundation	NOUN
gujaf-326	116	9	for	for	ADP
gujaf-326	116	10	economic	economic	ADJ
gujaf-326	116	11	growth	growth	NOUN
gujaf-326	116	12	.	.	PUNCT
gujaf-326	117	1	making	make	VERB
gujaf-326	117	2	the	the	DET
gujaf-326	117	3	government	government	NOUN
gujaf-326	117	4	liable	liable	ADJ
gujaf-326	117	5	to	to	ADP
gujaf-326	117	6	its	its	PRON
gujaf-326	117	7	taxpayers	taxpayer	NOUN
gujaf-326	117	8	also	also	ADV
gujaf-326	117	9	helps	help	VERB
gujaf-326	117	10	to	to	PART
gujaf-326	117	11	strengthen	strengthen	VERB
gujaf-326	117	12	societies	society	NOUN
gujaf-326	117	13	,	,	PUNCT
gujaf-326	117	14	markets	market	NOUN
gujaf-326	117	15	,	,	PUNCT
gujaf-326	117	16	and	and	CCONJ
gujaf-326	117	17	democracies	democracy	NOUN
gujaf-326	117	18	.	.	PUNCT
gujaf-326	118	1	according	accord	VERB
gujaf-326	118	2	to	to	ADP
gujaf-326	118	3	owen	owen	PROPN
gujaf-326	118	4	and	and	CCONJ
gujaf-326	118	5	perry	perry	PROPN
gujaf-326	118	6	(	(	PUNCT
gujaf-326	118	7	2014	2014	NUM
gujaf-326	118	8	)	)	PUNCT
gujaf-326	118	9	,	,	PUNCT
gujaf-326	118	10	the	the	DET
gujaf-326	118	11	lack	lack	NOUN
gujaf-326	118	12	of	of	ADP
gujaf-326	118	13	tax	tax	NOUN
gujaf-326	118	14	systems	system	NOUN
gujaf-326	118	15	in	in	ADP
gujaf-326	118	16	emerging	emerge	VERB
gujaf-326	118	17	countries	country	NOUN
gujaf-326	118	18	is	be	AUX
gujaf-326	118	19	a	a	DET
gujaf-326	118	20	major	major	ADJ
gujaf-326	118	21	cause	cause	NOUN
gujaf-326	118	22	of	of	ADP
gujaf-326	118	23	poor	poor	ADJ
gujaf-326	118	24	,	,	PUNCT
gujaf-326	118	25	ineffective	ineffective	ADJ
gujaf-326	118	26	governance	governance	NOUN
gujaf-326	118	27	,	,	PUNCT
gujaf-326	118	28	which	which	PRON
gujaf-326	118	29	results	result	VERB
gujaf-326	118	30	in	in	ADP
gujaf-326	118	31	an	an	DET
gujaf-326	118	32	excessive	excessive	ADJ
gujaf-326	118	33	reliance	reliance	NOUN
gujaf-326	118	34	on	on	ADP
gujaf-326	118	35	financial	financial	ADJ
gujaf-326	118	36	support	support	NOUN
gujaf-326	118	37	.	.	PUNCT
gujaf-326	119	1	due	due	ADP
gujaf-326	119	2	to	to	ADP
gujaf-326	119	3	the	the	DET
gujaf-326	119	4	strict	strict	ADJ
gujaf-326	119	5	fiscal	fiscal	ADJ
gujaf-326	119	6	policies	policy	NOUN
gujaf-326	119	7	like	like	ADP
gujaf-326	119	8	the	the	DET
gujaf-326	119	9	balance	balance	NOUN
gujaf-326	119	10	of	of	ADP
gujaf-326	119	11	payments	payment	NOUN
gujaf-326	119	12	deficits	deficit	NOUN
gujaf-326	119	13	reduction	reduction	NOUN
gujaf-326	119	14	through	through	ADP
gujaf-326	119	15	currency	currency	NOUN
gujaf-326	119	16	devaluation	devaluation	NOUN
gujaf-326	119	17	and	and	CCONJ
gujaf-326	119	18	budget	budget	NOUN
gujaf-326	119	19	deficits	deficit	NOUN
gujaf-326	119	20	reduction	reduction	NOUN
gujaf-326	119	21	through	through	ADP
gujaf-326	119	22	higher	high	ADJ
gujaf-326	119	23	taxes	taxis	NOUN
gujaf-326	119	24	and	and	CCONJ
gujaf-326	119	25	lower	low	ADJ
gujaf-326	119	26	government	government	NOUN
gujaf-326	119	27	spending	spending	NOUN
gujaf-326	119	28	adopted	adopt	VERB
gujaf-326	119	29	as	as	ADP
gujaf-326	119	30	part	part	NOUN
gujaf-326	119	31	of	of	ADP
gujaf-326	119	32	the	the	DET
gujaf-326	119	33	structural	structural	ADJ
gujaf-326	119	34	adjustment	adjustment	NOUN
gujaf-326	119	35	programmes	programme	NOUN
gujaf-326	119	36	(	(	PUNCT
gujaf-326	119	37	saps	sap	NOUN
gujaf-326	119	38	)	)	PUNCT
gujaf-326	119	39	that	that	SCONJ
gujaf-326	119	40	the	the	DET
gujaf-326	119	41	world	world	NOUN
gujaf-326	119	42	bank	bank	PROPN
gujaf-326	119	43	and	and	CCONJ
gujaf-326	119	44	the	the	DET
gujaf-326	119	45	international	international	ADJ
gujaf-326	119	46	monetary	monetary	ADJ
gujaf-326	119	47	fund	fund	NOUN
gujaf-326	119	48	(	(	PUNCT
gujaf-326	119	49	imf	imf	PROPN
gujaf-326	119	50	)	)	PUNCT
gujaf-326	119	51	imposed	impose	VERB
gujaf-326	119	52	on	on	ADP
gujaf-326	119	53	the	the	DET
gujaf-326	119	54	nigerian	nigerian	ADJ
gujaf-326	119	55	government	government	NOUN
gujaf-326	119	56	in	in	ADP
gujaf-326	119	57	the	the	DET
gujaf-326	119	58	1990s	1990	NOUN
gujaf-326	119	59	,	,	PUNCT
gujaf-326	119	60	taxes	taxis	NOUN
gujaf-326	119	61	in	in	ADP
gujaf-326	119	62	nigeria	nigeria	PROPN
gujaf-326	119	63	account	account	VERB
gujaf-326	119	64	for	for	ADP
gujaf-326	119	65	80	80	NUM
gujaf-326	119	66	%	%	NOUN
gujaf-326	119	67	of	of	ADP
gujaf-326	119	68	the	the	DET
gujaf-326	119	69	government	government	NOUN
gujaf-326	119	70	's	's	PART
gujaf-326	119	71	financial	financial	ADJ
gujaf-326	119	72	resources	resource	NOUN
gujaf-326	119	73	,	,	PUNCT
gujaf-326	119	74	with	with	ADP
gujaf-326	119	75	donations	donation	NOUN
gujaf-326	119	76	and	and	CCONJ
gujaf-326	119	77	credits	credit	NOUN
gujaf-326	119	78	providing	provide	VERB
gujaf-326	119	79	a	a	DET
gujaf-326	119	80	negligible	negligible	ADJ
gujaf-326	119	81	portion	portion	NOUN
gujaf-326	119	82	(	(	PUNCT
gujaf-326	119	83	muriithi	muriithi	PROPN
gujaf-326	119	84	&	&	CCONJ
gujaf-326	119	85	moyi	moyi	PROPN
gujaf-326	119	86	,	,	PUNCT
gujaf-326	119	87	2003	2003	NUM
gujaf-326	119	88	)	)	PUNCT
gujaf-326	119	89	.	.	PUNCT
gujaf-326	120	1	every	every	DET
gujaf-326	120	2	business	business	NOUN
gujaf-326	120	3	must	must	AUX
gujaf-326	120	4	submit	submit	VERB
gujaf-326	120	5	tax	tax	NOUN
gujaf-326	120	6	returns	return	NOUN
gujaf-326	120	7	and	and	CCONJ
gujaf-326	120	8	pay	pay	VERB
gujaf-326	120	9	income	income	NOUN
gujaf-326	120	10	taxes	taxis	NOUN
gujaf-326	120	11	to	to	ADP
gujaf-326	120	12	the	the	DET
gujaf-326	120	13	federal	federal	ADJ
gujaf-326	120	14	and	and	CCONJ
gujaf-326	120	15	state	state	NOUN
gujaf-326	120	16	governments	government	NOUN
gujaf-326	120	17	.	.	PUNCT
gujaf-326	121	1	ignorance	ignorance	NOUN
gujaf-326	121	2	of	of	ADP
gujaf-326	121	3	the	the	DET
gujaf-326	121	4	regulations	regulation	NOUN
gujaf-326	121	5	is	be	AUX
gujaf-326	121	6	not	not	PART
gujaf-326	121	7	a	a	DET
gujaf-326	121	8	defense	defense	NOUN
gujaf-326	121	9	for	for	ADP
gujaf-326	121	10	breaking	break	VERB
gujaf-326	121	11	them	they	PRON
gujaf-326	121	12	(	(	PUNCT
gujaf-326	121	13	adekoya	adekoya	VERB
gujaf-326	121	14	et	et	PROPN
gujaf-326	121	15	al	al	PROPN
gujaf-326	121	16	.	.	PROPN
gujaf-326	121	17	,	,	PUNCT
gujaf-326	121	18	2020	2020	NUM
gujaf-326	121	19	)	)	PUNCT
gujaf-326	121	20	.	.	PUNCT
gujaf-326	122	1	the	the	DET
gujaf-326	122	2	more	more	ADJ
gujaf-326	122	3	tax	tax	NOUN
gujaf-326	122	4	revenue	revenue	NOUN
gujaf-326	122	5	the	the	DET
gujaf-326	122	6	government	government	NOUN
gujaf-326	122	7	can	can	AUX
gujaf-326	122	8	collect	collect	VERB
gujaf-326	122	9	,	,	PUNCT
gujaf-326	122	10	the	the	PRON
gujaf-326	122	11	better	well	ADJ
gujaf-326	122	12	for	for	ADP
gujaf-326	122	13	the	the	DET
gujaf-326	122	14	people	people	NOUN
gujaf-326	122	15	of	of	ADP
gujaf-326	122	16	the	the	DET
gujaf-326	122	17	country	country	NOUN
gujaf-326	122	18	and	and	CCONJ
gujaf-326	122	19	the	the	DET
gujaf-326	122	20	businesses	business	NOUN
gujaf-326	122	21	that	that	PRON
gujaf-326	122	22	operate	operate	VERB
gujaf-326	122	23	there	there	ADV
gujaf-326	122	24	.	.	PUNCT
gujaf-326	123	1	governments	government	NOUN
gujaf-326	123	2	will	will	AUX
gujaf-326	123	3	be	be	AUX
gujaf-326	123	4	able	able	ADJ
gujaf-326	123	5	to	to	PART
gujaf-326	123	6	use	use	VERB
gujaf-326	123	7	the	the	DET
gujaf-326	123	8	generated	generate	VERB
gujaf-326	123	9	monies	monie	NOUN
gujaf-326	123	10	to	to	PART
gujaf-326	123	11	build	build	VERB
gujaf-326	123	12	good	good	ADJ
gujaf-326	123	13	roads	road	NOUN
gujaf-326	123	14	,	,	PUNCT
gujaf-326	123	15	hospitals	hospital	NOUN
gujaf-326	123	16	,	,	PUNCT
gujaf-326	123	17	good	good	ADJ
gujaf-326	123	18	schools	school	NOUN
gujaf-326	123	19	,	,	PUNCT
gujaf-326	123	20	provide	provide	VERB
gujaf-326	123	21	steady	steady	ADJ
gujaf-326	123	22	power	power	NOUN
gujaf-326	123	23	,	,	PUNCT
gujaf-326	123	24	pay	pay	VERB
gujaf-326	123	25	workers	worker	NOUN
gujaf-326	123	26	on	on	ADP
gujaf-326	123	27	time	time	NOUN
gujaf-326	123	28	and	and	CCONJ
gujaf-326	123	29	so	so	ADV
gujaf-326	123	30	much	much	ADV
gujaf-326	123	31	more	more	ADJ
gujaf-326	123	32	.	.	PUNCT
gujaf-326	124	1	it	it	PRON
gujaf-326	124	2	therefore	therefore	ADV
gujaf-326	124	3	becomes	become	VERB
gujaf-326	124	4	important	important	ADJ
gujaf-326	124	5	that	that	SCONJ
gujaf-326	124	6	individuals	individual	NOUN
gujaf-326	124	7	and	and	CCONJ
gujaf-326	124	8	businesses	business	NOUN
gujaf-326	124	9	pay	pay	VERB
gujaf-326	124	10	their	their	PRON
gujaf-326	124	11	taxes	taxis	NOUN
gujaf-326	124	12	without	without	ADP
gujaf-326	124	13	defaulting	default	VERB
gujaf-326	124	14	any	any	PRON
gujaf-326	124	15	.	.	PUNCT
gujaf-326	125	1	without	without	ADP
gujaf-326	125	2	taxes	taxis	NOUN
gujaf-326	125	3	,	,	PUNCT
gujaf-326	125	4	no	no	DET
gujaf-326	125	5	nation	nation	NOUN
gujaf-326	125	6	would	would	AUX
gujaf-326	125	7	have	have	AUX
gujaf-326	125	8	survived	survive	VERB
gujaf-326	125	9	.	.	PUNCT
gujaf-326	126	1	tax	tax	NOUN
gujaf-326	126	2	payments	payment	NOUN
gujaf-326	126	3	are	be	AUX
gujaf-326	126	4	viewed	view	VERB
gujaf-326	126	5	as	as	ADP
gujaf-326	126	6	a	a	DET
gujaf-326	126	7	mandatory	mandatory	ADJ
gujaf-326	126	8	civic	civic	ADJ
gujaf-326	126	9	obligation	obligation	NOUN
gujaf-326	126	10	of	of	ADP
gujaf-326	126	11	both	both	DET
gujaf-326	126	12	individuals	individual	NOUN
gujaf-326	126	13	and	and	CCONJ
gujaf-326	126	14	corporations	corporation	NOUN
gujaf-326	126	15	.	.	PUNCT
gujaf-326	127	1	without	without	ADP
gujaf-326	127	2	the	the	DET
gujaf-326	127	3	direct	direct	ADJ
gujaf-326	127	4	and	and	CCONJ
gujaf-326	127	5	indirect	indirect	ADJ
gujaf-326	127	6	collecting	collecting	NOUN
gujaf-326	127	7	of	of	ADP
gujaf-326	127	8	money	money	NOUN
gujaf-326	127	9	from	from	ADP
gujaf-326	127	10	their	their	PRON
gujaf-326	127	11	inhabitants	inhabitant	NOUN
gujaf-326	127	12	in	in	ADP
gujaf-326	127	13	one	one	NUM
gujaf-326	127	14	way	way	NOUN
gujaf-326	127	15	or	or	CCONJ
gujaf-326	127	16	another	another	PRON
gujaf-326	127	17	,	,	PUNCT
gujaf-326	127	18	whether	whether	SCONJ
gujaf-326	127	19	they	they	PRON
gujaf-326	127	20	did	do	VERB
gujaf-326	127	21	so	so	ADV
gujaf-326	127	22	voluntarily	voluntarily	ADV
gujaf-326	127	23	or	or	CCONJ
gujaf-326	127	24	not	not	PART
gujaf-326	127	25	,	,	PUNCT
gujaf-326	127	26	many	many	ADJ
gujaf-326	127	27	of	of	ADP
gujaf-326	127	28	the	the	DET
gujaf-326	127	29	world	world	NOUN
gujaf-326	127	30	's	's	PART
gujaf-326	127	31	great	great	ADJ
gujaf-326	127	32	nations	nation	NOUN
gujaf-326	127	33	might	might	AUX
gujaf-326	127	34	not	not	PART
gujaf-326	127	35	have	have	AUX
gujaf-326	127	36	existed	exist	VERB
gujaf-326	127	37	.	.	PUNCT
gujaf-326	128	1	in	in	ADP
gujaf-326	128	2	both	both	CCONJ
gujaf-326	128	3	europe	europe	PROPN
gujaf-326	128	4	and	and	CCONJ
gujaf-326	128	5	america	america	PROPN
gujaf-326	128	6	,	,	PUNCT
gujaf-326	128	7	paying	pay	VERB
gujaf-326	128	8	taxes	taxis	NOUN
gujaf-326	128	9	is	be	AUX
gujaf-326	128	10	a	a	DET
gujaf-326	128	11	civic	civic	ADJ
gujaf-326	128	12	obligation	obligation	NOUN
gujaf-326	128	13	,	,	PUNCT
gujaf-326	128	14	and	and	CCONJ
gujaf-326	128	15	those	those	PRON
gujaf-326	128	16	who	who	PRON
gujaf-326	128	17	fail	fail	VERB
gujaf-326	128	18	to	to	PART
gujaf-326	128	19	do	do	VERB
gujaf-326	128	20	so	so	ADV
gujaf-326	128	21	may	may	AUX
gujaf-326	128	22	be	be	AUX
gujaf-326	128	23	sentenced	sentence	VERB
gujaf-326	128	24	to	to	ADP
gujaf-326	128	25	jail	jail	NOUN
gujaf-326	128	26	time	time	NOUN
gujaf-326	128	27	.	.	PUNCT
gujaf-326	129	1	nigeria	nigeria	PROPN
gujaf-326	129	2	and	and	CCONJ
gujaf-326	129	3	the	the	DET
gujaf-326	129	4	majority	majority	NOUN
gujaf-326	129	5	of	of	ADP
gujaf-326	129	6	africa	africa	PROPN
gujaf-326	129	7	,	,	PUNCT
gujaf-326	129	8	whose	whose	DET
gujaf-326	129	9	tax	tax	NOUN
gujaf-326	129	10	compliance	compliance	NOUN
gujaf-326	129	11	is	be	AUX
gujaf-326	129	12	incredibly	incredibly	ADV
gujaf-326	129	13	low	low	ADJ
gujaf-326	129	14	,	,	PUNCT
gujaf-326	129	15	do	do	AUX
gujaf-326	129	16	not	not	PART
gujaf-326	129	17	experience	experience	VERB
gujaf-326	129	18	a	a	DET
gujaf-326	129	19	situation	situation	NOUN
gujaf-326	129	20	that	that	PRON
gujaf-326	129	21	is	be	AUX
gujaf-326	129	22	comparable	comparable	ADJ
gujaf-326	129	23	(	(	PUNCT
gujaf-326	129	24	etim	etim	PROPN
gujaf-326	129	25	,	,	PUNCT
gujaf-326	129	26	2017	2017	NUM
gujaf-326	129	27	)	)	PUNCT
gujaf-326	129	28	.	.	PUNCT
gujaf-326	130	1	the	the	DET
gujaf-326	130	2	author	author	NOUN
gujaf-326	130	3	continued	continue	VERB
gujaf-326	130	4	by	by	ADP
gujaf-326	130	5	saying	say	VERB
gujaf-326	130	6	that	that	SCONJ
gujaf-326	130	7	nigeria	nigeria	PROPN
gujaf-326	130	8	has	have	AUX
gujaf-326	130	9	realized	realize	VERB
gujaf-326	130	10	the	the	DET
gujaf-326	130	11	significance	significance	NOUN
gujaf-326	130	12	of	of	ADP
gujaf-326	130	13	the	the	DET
gujaf-326	130	14	tax	tax	NOUN
gujaf-326	130	15	compliance	compliance	NOUN
gujaf-326	130	16	issue	issue	NOUN
gujaf-326	130	17	to	to	ADP
gujaf-326	130	18	the	the	DET
gujaf-326	130	19	country	country	NOUN
gujaf-326	130	20	's	's	PART
gujaf-326	130	21	current	current	ADJ
gujaf-326	130	22	and	and	CCONJ
gujaf-326	130	23	future	future	ADJ
gujaf-326	130	24	survival	survival	NOUN
gujaf-326	130	25	in	in	ADP
gujaf-326	130	26	the	the	DET
gujaf-326	130	27	face	face	NOUN
gujaf-326	130	28	of	of	ADP
gujaf-326	130	29	diminishing	diminish	VERB
gujaf-326	130	30	oil	oil	NOUN
gujaf-326	130	31	revenues	revenue	NOUN
gujaf-326	130	32	.	.	PUNCT
gujaf-326	131	1	in	in	ADP
gujaf-326	131	2	a	a	DET
gujaf-326	131	3	number	number	NOUN
gujaf-326	131	4	of	of	ADP
gujaf-326	131	5	emerging	emerge	VERB
gujaf-326	131	6	nations	nation	NOUN
gujaf-326	131	7	,	,	PUNCT
gujaf-326	131	8	low	low	ADJ
gujaf-326	131	9	tax	tax	NOUN
gujaf-326	131	10	compliance	compliance	NOUN
gujaf-326	131	11	is	be	AUX
gujaf-326	131	12	a	a	DET
gujaf-326	131	13	major	major	ADJ
gujaf-326	131	14	cause	cause	NOUN
gujaf-326	131	15	for	for	ADP
gujaf-326	131	16	concern	concern	NOUN
gujaf-326	131	17	.	.	PUNCT
gujaf-326	132	1	this	this	PRON
gujaf-326	132	2	is	be	AUX
gujaf-326	132	3	because	because	SCONJ
gujaf-326	132	4	it	it	PRON
gujaf-326	132	5	restricts	restrict	VERB
gujaf-326	132	6	the	the	DET
gujaf-326	132	7	government	government	NOUN
gujaf-326	132	8	's	's	PART
gujaf-326	132	9	ability	ability	NOUN
gujaf-326	132	10	to	to	PART
gujaf-326	132	11	raise	raise	VERB
gujaf-326	132	12	money	money	NOUN
gujaf-326	132	13	for	for	ADP
gujaf-326	132	14	development	development	NOUN
gujaf-326	132	15	initiatives	initiative	NOUN
gujaf-326	132	16	.	.	PUNCT
gujaf-326	133	1	every	every	DET
gujaf-326	133	2	tax	tax	NOUN
gujaf-326	133	3	system	system	NOUN
gujaf-326	133	4	deals	deal	VERB
gujaf-326	133	5	with	with	ADP
gujaf-326	133	6	the	the	DET
gujaf-326	133	7	issue	issue	NOUN
gujaf-326	133	8	of	of	ADP
gujaf-326	133	9	tax	tax	NOUN
gujaf-326	133	10	non	non	NOUN
gujaf-326	133	11	-	-	NOUN
gujaf-326	133	12	compliance	compliance	NOUN
gujaf-326	133	13	,	,	PUNCT
gujaf-326	133	14	but	but	CCONJ
gujaf-326	133	15	given	give	VERB
gujaf-326	133	16	the	the	DET
gujaf-326	133	17	scope	scope	NOUN
gujaf-326	133	18	of	of	ADP
gujaf-326	133	19	fraud	fraud	NOUN
gujaf-326	133	20	that	that	PRON
gujaf-326	133	21	is	be	AUX
gujaf-326	133	22	practiced	practice	VERB
gujaf-326	133	23	in	in	ADP
gujaf-326	133	24	nigeria	nigeria	PROPN
gujaf-326	133	25	,	,	PUNCT
gujaf-326	133	26	the	the	DET
gujaf-326	133	27	situation	situation	NOUN
gujaf-326	133	28	in	in	ADP
gujaf-326	133	29	nigeria	nigeria	PROPN
gujaf-326	133	30	seems	seem	VERB
gujaf-326	133	31	particularly	particularly	ADV
gujaf-326	133	32	unusual	unusual	ADJ
gujaf-326	133	33	.	.	PUNCT
gujaf-326	134	1	as	as	SCONJ
gujaf-326	134	2	earlier	early	ADV
gujaf-326	134	3	highlighted	highlight	VERB
gujaf-326	134	4	,	,	PUNCT
gujaf-326	134	5	smes	sme	NOUN
gujaf-326	134	6	in	in	ADP
gujaf-326	134	7	nigeria	nigeria	PROPN
gujaf-326	134	8	most	most	ADJ
gujaf-326	134	9	times	time	NOUN
gujaf-326	134	10	blatantly	blatantly	ADV
gujaf-326	134	11	and	and	CCONJ
gujaf-326	134	12	voluntarily	voluntarily	ADV
gujaf-326	134	13	refuse	refuse	VERB
gujaf-326	134	14	to	to	PART
gujaf-326	134	15	pay	pay	VERB
gujaf-326	134	16	taxes	taxis	NOUN
gujaf-326	134	17	by	by	ADP
gujaf-326	134	18	registering	register	VERB
gujaf-326	134	19	losses	loss	NOUN
gujaf-326	134	20	each	each	DET
gujaf-326	134	21	year	year	NOUN
gujaf-326	134	22	(	(	PUNCT
gujaf-326	134	23	etim	etim	PROPN
gujaf-326	134	24	et	et	PROPN
gujaf-326	134	25	al	al	PROPN
gujaf-326	134	26	.	.	PROPN
gujaf-326	134	27	,	,	PUNCT
gujaf-326	134	28	2020	2020	NUM
gujaf-326	134	29	)	)	PUNCT
gujaf-326	134	30	.	.	PUNCT
gujaf-326	135	1	the	the	DET
gujaf-326	135	2	author	author	NOUN
gujaf-326	135	3	claims	claim	VERB
gujaf-326	135	4	that	that	SCONJ
gujaf-326	135	5	many	many	ADJ
gujaf-326	135	6	of	of	ADP
gujaf-326	135	7	these	these	DET
gujaf-326	135	8	professional	professional	ADJ
gujaf-326	135	9	live	live	ADJ
gujaf-326	135	10	lifestyles	lifestyle	NOUN
gujaf-326	135	11	that	that	PRON
gujaf-326	135	12	are	be	AUX
gujaf-326	135	13	at	at	ADP
gujaf-326	135	14	odds	odd	NOUN
gujaf-326	135	15	with	with	ADP
gujaf-326	135	16	their	their	PRON
gujaf-326	135	17	reported	report	VERB
gujaf-326	135	18	wages	wage	NOUN
gujaf-326	135	19	because	because	SCONJ
gujaf-326	135	20	those	those	DET
gujaf-326	135	21	incomes	income	NOUN
gujaf-326	135	22	are	be	AUX
gujaf-326	135	23	unreasonably	unreasonably	ADV
gujaf-326	135	24	low	low	ADJ
gujaf-326	135	25	given	give	VERB
gujaf-326	135	26	the	the	DET
gujaf-326	135	27	nature	nature	NOUN
gujaf-326	135	28	of	of	ADP
gujaf-326	135	29	their	their	PRON
gujaf-326	135	30	jobs	job	NOUN
gujaf-326	135	31	or	or	CCONJ
gujaf-326	135	32	their	their	PRON
gujaf-326	135	33	high	high	ADJ
gujaf-326	135	34	-	-	PUNCT
gujaf-326	135	35	end	end	NOUN
gujaf-326	135	36	lifestyle	lifestyle	NOUN
gujaf-326	135	37	enterprises	enterprise	NOUN
gujaf-326	135	38	.	.	PUNCT
gujaf-326	136	1	the	the	DET
gujaf-326	136	2	individual	individual	ADJ
gujaf-326	136	3	group	group	NOUN
gujaf-326	136	4	of	of	ADP
gujaf-326	136	5	people	people	NOUN
gujaf-326	136	6	in	in	ADP
gujaf-326	136	7	nigeria	nigeria	PROPN
gujaf-326	136	8	who	who	PRON
gujaf-326	136	9	pay	pay	VERB
gujaf-326	136	10	true	true	ADJ
gujaf-326	136	11	taxes	taxis	NOUN
gujaf-326	136	12	are	be	AUX
gujaf-326	136	13	governments	government	NOUN
gujaf-326	136	14	employees	employee	NOUN
gujaf-326	136	15	and	and	CCONJ
gujaf-326	136	16	those	those	PRON
gujaf-326	136	17	on	on	ADP
gujaf-326	136	18	pay	pay	NOUN
gujaf-326	136	19	as	as	SCONJ
gujaf-326	136	20	you	you	PRON
gujaf-326	136	21	earn	earn	VERB
gujaf-326	136	22	(	(	PUNCT
gujaf-326	136	23	paye	paye	NOUN
gujaf-326	136	24	)	)	PUNCT
gujaf-326	136	25	.	.	PUNCT
gujaf-326	137	1	nearly	nearly	ADV
gujaf-326	137	2	every	every	DET
gujaf-326	137	3	taxpayer	taxpayer	NOUN
gujaf-326	137	4	in	in	ADP
gujaf-326	137	5	nigeria	nigeria	PROPN
gujaf-326	137	6	claims	claim	VERB
gujaf-326	137	7	child	child	NOUN
gujaf-326	137	8	allowance	allowance	NOUN
gujaf-326	137	9	for	for	ADP
gujaf-326	137	10	four	four	NUM
gujaf-326	137	11	children	child	NOUN
gujaf-326	137	12	!	!	PUNCT
gujaf-326	138	1	similar	similar	ADJ
gujaf-326	138	2	to	to	ADP
gujaf-326	138	3	this	this	PRON
gujaf-326	138	4	,	,	PUNCT
gujaf-326	138	5	are	be	AUX
gujaf-326	138	6	those	those	PRON
gujaf-326	138	7	running	run	VERB
gujaf-326	138	8	their	their	PRON
gujaf-326	138	9	businesses	business	NOUN
gujaf-326	138	10	who	who	PRON
gujaf-326	138	11	engaged	engage	VERB
gujaf-326	138	12	in	in	ADP
gujaf-326	138	13	difference	difference	NOUN
gujaf-326	138	14	strategies	strategy	NOUN
gujaf-326	138	15	to	to	PART
gujaf-326	138	16	avoid	avoid	VERB
gujaf-326	138	17	,	,	PUNCT
gujaf-326	138	18	reduce	reduce	VERB
gujaf-326	138	19	or	or	CCONJ
gujaf-326	138	20	not	not	PART
gujaf-326	138	21	pay	pay	VERB
gujaf-326	138	22	their	their	PRON
gujaf-326	138	23	tax	tax	NOUN
gujaf-326	138	24	liabilities	liability	NOUN
gujaf-326	138	25	,	,	PUNCT
gujaf-326	138	26	in	in	ADP
gujaf-326	138	27	spite	spite	NOUN
gujaf-326	138	28	of	of	ADP
gujaf-326	138	29	tax	tax	NOUN
gujaf-326	138	30	provisions	provision	NOUN
gujaf-326	138	31	designed	design	VERB
gujaf-326	138	32	to	to	ADP
gujaf-326	138	33	gusau	gusau	ADJ
gujaf-326	138	34	journal	journal	NOUN
gujaf-326	138	35	of	of	ADP
gujaf-326	138	36	accounting	accounting	NOUN
gujaf-326	138	37	and	and	CCONJ
gujaf-326	138	38	finance	finance	NOUN
gujaf-326	138	39	,	,	PUNCT
gujaf-326	138	40	vol	vol	NOUN
gujaf-326	138	41	.	.	PROPN
gujaf-326	138	42	5	5	NUM
gujaf-326	138	43	,	,	PUNCT
gujaf-326	138	44	issue	issue	NOUN
gujaf-326	138	45	2	2	NUM
gujaf-326	138	46	,	,	PUNCT
gujaf-326	138	47	october	october	PROPN
gujaf-326	138	48	,	,	PUNCT
gujaf-326	138	49	2024	2024	NUM
gujaf-326	138	50	264	264	NUM
gujaf-326	138	51	close	close	ADJ
gujaf-326	138	52	gaps	gap	NOUN
gujaf-326	138	53	through	through	ADP
gujaf-326	138	54	which	which	PRON
gujaf-326	138	55	taxable	taxable	ADJ
gujaf-326	138	56	persons	person	NOUN
gujaf-326	138	57	can	can	AUX
gujaf-326	138	58	reduce	reduce	VERB
gujaf-326	138	59	their	their	PRON
gujaf-326	138	60	tax	tax	NOUN
gujaf-326	138	61	obligation	obligation	NOUN
gujaf-326	138	62	(	(	PUNCT
gujaf-326	138	63	salaudeen	salaudeen	NOUN
gujaf-326	138	64	,	,	PUNCT
gujaf-326	138	65	2022	2022	NUM
gujaf-326	138	66	)	)	PUNCT
gujaf-326	138	67	.	.	PUNCT
gujaf-326	139	1	this	this	DET
gujaf-326	139	2	call	call	NOUN
gujaf-326	139	3	for	for	ADP
gujaf-326	139	4	concern	concern	NOUN
gujaf-326	139	5	whether	whether	SCONJ
gujaf-326	139	6	the	the	DET
gujaf-326	139	7	relevant	relevant	ADJ
gujaf-326	139	8	tax	tax	NOUN
gujaf-326	139	9	authority	authority	NOUN
gujaf-326	139	10	who	who	PRON
gujaf-326	139	11	are	be	AUX
gujaf-326	139	12	saddled	saddle	VERB
gujaf-326	139	13	with	with	ADP
gujaf-326	139	14	the	the	DET
gujaf-326	139	15	responsibilities	responsibility	NOUN
gujaf-326	139	16	to	to	PART
gujaf-326	139	17	check	check	VERB
gujaf-326	139	18	the	the	DET
gujaf-326	139	19	taxpayer	taxpayer	NOUN
gujaf-326	139	20	are	be	AUX
gujaf-326	139	21	doing	do	VERB
gujaf-326	139	22	their	their	PRON
gujaf-326	139	23	job	job	NOUN
gujaf-326	139	24	in	in	ADP
gujaf-326	139	25	this	this	DET
gujaf-326	139	26	capacity	capacity	NOUN
gujaf-326	139	27	.	.	PUNCT
gujaf-326	140	1	furthermore	furthermore	ADV
gujaf-326	140	2	,	,	PUNCT
gujaf-326	140	3	tax	tax	NOUN
gujaf-326	140	4	reform	reform	NOUN
gujaf-326	140	5	initiatives	initiative	NOUN
gujaf-326	140	6	that	that	PRON
gujaf-326	140	7	have	have	AUX
gujaf-326	140	8	been	be	AUX
gujaf-326	140	9	implemented	implement	VERB
gujaf-326	140	10	in	in	ADP
gujaf-326	140	11	nigeria	nigeria	PROPN
gujaf-326	140	12	to	to	ADP
gujaf-326	140	13	date	date	NOUN
gujaf-326	140	14	have	have	AUX
gujaf-326	140	15	largely	largely	ADV
gujaf-326	140	16	been	be	AUX
gujaf-326	140	17	directed	direct	VERB
gujaf-326	140	18	at	at	ADP
gujaf-326	140	19	preventing	prevent	VERB
gujaf-326	140	20	and	and	CCONJ
gujaf-326	140	21	correcting	correct	VERB
gujaf-326	140	22	issues	issue	NOUN
gujaf-326	140	23	brought	bring	VERB
gujaf-326	140	24	on	on	ADP
gujaf-326	140	25	by	by	ADP
gujaf-326	140	26	the	the	DET
gujaf-326	140	27	complexity	complexity	NOUN
gujaf-326	140	28	of	of	ADP
gujaf-326	140	29	the	the	DET
gujaf-326	140	30	tax	tax	NOUN
gujaf-326	140	31	system	system	NOUN
gujaf-326	140	32	,	,	PUNCT
gujaf-326	140	33	the	the	DET
gujaf-326	140	34	great	great	ADJ
gujaf-326	140	35	tax	tax	NOUN
gujaf-326	140	36	burden	burden	NOUN
gujaf-326	140	37	,	,	PUNCT
gujaf-326	140	38	and	and	CCONJ
gujaf-326	140	39	the	the	DET
gujaf-326	140	40	high	high	ADJ
gujaf-326	140	41	cost	cost	NOUN
gujaf-326	140	42	of	of	ADP
gujaf-326	140	43	filing	filing	NOUN
gujaf-326	140	44	returns	return	NOUN
gujaf-326	140	45	and	and	CCONJ
gujaf-326	140	46	paying	pay	VERB
gujaf-326	140	47	tax	tax	NOUN
gujaf-326	140	48	,	,	PUNCT
gujaf-326	140	49	rather	rather	ADV
gujaf-326	140	50	than	than	ADP
gujaf-326	140	51	addressing	address	VERB
gujaf-326	140	52	issues	issue	NOUN
gujaf-326	140	53	brought	bring	VERB
gujaf-326	140	54	on	on	ADP
gujaf-326	140	55	by	by	ADP
gujaf-326	140	56	a	a	DET
gujaf-326	140	57	lack	lack	NOUN
gujaf-326	140	58	of	of	ADP
gujaf-326	140	59	awareness	awareness	NOUN
gujaf-326	140	60	and	and	CCONJ
gujaf-326	140	61	unfairness	unfairness	NOUN
gujaf-326	140	62	in	in	ADP
gujaf-326	140	63	the	the	DET
gujaf-326	140	64	tax	tax	NOUN
gujaf-326	140	65	system	system	NOUN
gujaf-326	140	66	(	(	PUNCT
gujaf-326	140	67	olaniyi	olaniyi	NOUN
gujaf-326	140	68	,	,	PUNCT
gujaf-326	140	69	2023	2023	NUM
gujaf-326	140	70	)	)	PUNCT
gujaf-326	140	71	.	.	PUNCT
gujaf-326	141	1	most	most	ADJ
gujaf-326	141	2	of	of	ADP
gujaf-326	141	3	the	the	DET
gujaf-326	141	4	time	time	NOUN
gujaf-326	141	5	,	,	PUNCT
gujaf-326	141	6	issues	issue	NOUN
gujaf-326	141	7	with	with	ADP
gujaf-326	141	8	poor	poor	ADJ
gujaf-326	141	9	tax	tax	NOUN
gujaf-326	141	10	compliance	compliance	NOUN
gujaf-326	141	11	are	be	AUX
gujaf-326	141	12	only	only	ADV
gujaf-326	141	13	addressed	address	VERB
gujaf-326	141	14	in	in	ADP
gujaf-326	141	15	terms	term	NOUN
gujaf-326	141	16	of	of	ADP
gujaf-326	141	17	potential	potential	ADJ
gujaf-326	141	18	causes	cause	NOUN
gujaf-326	141	19	,	,	PUNCT
gujaf-326	141	20	such	such	ADJ
gujaf-326	141	21	as	as	ADP
gujaf-326	141	22	tax	tax	NOUN
gujaf-326	141	23	burden	burden	NOUN
gujaf-326	141	24	and	and	CCONJ
gujaf-326	141	25	complexity	complexity	NOUN
gujaf-326	141	26	,	,	PUNCT
gujaf-326	141	27	without	without	ADP
gujaf-326	141	28	taking	take	VERB
gujaf-326	141	29	into	into	ADP
gujaf-326	141	30	account	account	NOUN
gujaf-326	141	31	other	other	ADJ
gujaf-326	141	32	variables	variable	NOUN
gujaf-326	141	33	that	that	PRON
gujaf-326	141	34	are	be	AUX
gujaf-326	141	35	also	also	ADV
gujaf-326	141	36	important	important	ADJ
gujaf-326	141	37	in	in	ADP
gujaf-326	141	38	determining	determine	VERB
gujaf-326	141	39	compliance	compliance	NOUN
gujaf-326	141	40	behavior	behavior	NOUN
gujaf-326	141	41	among	among	ADP
gujaf-326	141	42	smes	smes	PROPN
gujaf-326	141	43	(	(	PUNCT
gujaf-326	141	44	oladipo	oladipo	NOUN
gujaf-326	141	45	,	,	PUNCT
gujaf-326	141	46	2022	2022	NUM
gujaf-326	141	47	)	)	PUNCT
gujaf-326	141	48	.	.	PUNCT
gujaf-326	142	1	taxation	taxation	NOUN
gujaf-326	142	2	is	be	AUX
gujaf-326	142	3	undeniably	undeniably	ADV
gujaf-326	142	4	a	a	DET
gujaf-326	142	5	cornerstone	cornerstone	NOUN
gujaf-326	142	6	of	of	ADP
gujaf-326	142	7	meaningful	meaningful	ADJ
gujaf-326	142	8	development	development	NOUN
gujaf-326	142	9	.	.	PUNCT
gujaf-326	143	1	however	however	ADV
gujaf-326	143	2	,	,	PUNCT
gujaf-326	143	3	in	in	ADP
gujaf-326	143	4	nigeria	nigeria	PROPN
gujaf-326	143	5	,	,	PUNCT
gujaf-326	143	6	the	the	DET
gujaf-326	143	7	tax	tax	NOUN
gujaf-326	143	8	burden	burden	NOUN
gujaf-326	143	9	often	often	ADV
gujaf-326	143	10	feels	feel	VERB
gujaf-326	143	11	disproportionately	disproportionately	ADV
gujaf-326	143	12	heavy	heavy	ADJ
gujaf-326	143	13	,	,	PUNCT
gujaf-326	143	14	especially	especially	ADV
gujaf-326	143	15	given	give	VERB
gujaf-326	143	16	the	the	DET
gujaf-326	143	17	current	current	ADJ
gujaf-326	143	18	socio	socio	NOUN
gujaf-326	143	19	-	-	PUNCT
gujaf-326	143	20	economic	economic	ADJ
gujaf-326	143	21	climate	climate	NOUN
gujaf-326	143	22	.	.	PUNCT
gujaf-326	144	1	a	a	DET
gujaf-326	144	2	thorough	thorough	ADJ
gujaf-326	144	3	examination	examination	NOUN
gujaf-326	144	4	of	of	ADP
gujaf-326	144	5	the	the	DET
gujaf-326	144	6	literature	literature	NOUN
gujaf-326	144	7	shows	show	VERB
gujaf-326	144	8	how	how	SCONJ
gujaf-326	144	9	many	many	ADJ
gujaf-326	144	10	researches	research	NOUN
gujaf-326	144	11	have	have	AUX
gujaf-326	144	12	looked	look	VERB
gujaf-326	144	13	into	into	ADP
gujaf-326	144	14	the	the	DET
gujaf-326	144	15	factors	factor	NOUN
gujaf-326	144	16	that	that	PRON
gujaf-326	144	17	could	could	AUX
gujaf-326	144	18	affect	affect	VERB
gujaf-326	144	19	smes	sme	NOUN
gujaf-326	144	20	'	'	PART
gujaf-326	144	21	tax	tax	NOUN
gujaf-326	144	22	compliance	compliance	NOUN
gujaf-326	144	23	.	.	PUNCT
gujaf-326	145	1	nduruchi	nduruchi	PROPN
gujaf-326	145	2	et	et	PROPN
gujaf-326	145	3	al	al	PROPN
gujaf-326	145	4	.	.	PROPN
gujaf-326	145	5	,	,	PUNCT
gujaf-326	145	6	(	(	PUNCT
gujaf-326	145	7	2017	2017	NUM
gujaf-326	145	8	)	)	PUNCT
gujaf-326	145	9	,	,	PUNCT
gujaf-326	145	10	for	for	ADP
gujaf-326	145	11	instance	instance	NOUN
gujaf-326	145	12	,	,	PUNCT
gujaf-326	145	13	looked	look	VERB
gujaf-326	145	14	at	at	ADP
gujaf-326	145	15	the	the	DET
gujaf-326	145	16	one	one	NUM
gujaf-326	145	17	and	and	CCONJ
gujaf-326	145	18	only	only	ADJ
gujaf-326	145	19	correlation	correlation	NOUN
gujaf-326	145	20	between	between	ADP
gujaf-326	145	21	the	the	DET
gujaf-326	145	22	cost	cost	NOUN
gujaf-326	145	23	of	of	ADP
gujaf-326	145	24	compliance	compliance	NOUN
gujaf-326	145	25	and	and	CCONJ
gujaf-326	145	26	actual	actual	ADJ
gujaf-326	145	27	compliance	compliance	NOUN
gujaf-326	145	28	.	.	PUNCT
gujaf-326	146	1	in	in	ADP
gujaf-326	146	2	contrast	contrast	NOUN
gujaf-326	146	3	,	,	PUNCT
gujaf-326	146	4	atawodi	atawodi	NOUN
gujaf-326	146	5	and	and	CCONJ
gujaf-326	146	6	ojeka	ojeka	PROPN
gujaf-326	146	7	(	(	PUNCT
gujaf-326	146	8	2012	2012	NUM
gujaf-326	146	9	)	)	PUNCT
gujaf-326	146	10	evaluated	evaluate	VERB
gujaf-326	146	11	the	the	DET
gujaf-326	146	12	impact	impact	NOUN
gujaf-326	146	13	of	of	ADP
gujaf-326	146	14	tax	tax	NOUN
gujaf-326	146	15	awareness	awareness	NOUN
gujaf-326	146	16	on	on	ADP
gujaf-326	146	17	compliance	compliance	NOUN
gujaf-326	146	18	,	,	PUNCT
gujaf-326	146	19	and	and	CCONJ
gujaf-326	146	20	dlamini	dlamini	PROPN
gujaf-326	146	21	(	(	PUNCT
gujaf-326	146	22	2017	2017	NUM
gujaf-326	146	23	)	)	PUNCT
gujaf-326	146	24	looked	look	VERB
gujaf-326	146	25	at	at	ADP
gujaf-326	146	26	the	the	DET
gujaf-326	146	27	impact	impact	NOUN
gujaf-326	146	28	of	of	ADP
gujaf-326	146	29	compliance	compliance	NOUN
gujaf-326	146	30	costs	cost	NOUN
gujaf-326	146	31	,	,	PUNCT
gujaf-326	146	32	good	good	ADJ
gujaf-326	146	33	governance	governance	NOUN
gujaf-326	146	34	,	,	PUNCT
gujaf-326	146	35	and	and	CCONJ
gujaf-326	146	36	awareness	awareness	NOUN
gujaf-326	146	37	on	on	ADP
gujaf-326	146	38	the	the	DET
gujaf-326	146	39	degree	degree	NOUN
gujaf-326	146	40	of	of	ADP
gujaf-326	146	41	tax	tax	NOUN
gujaf-326	146	42	compliance	compliance	NOUN
gujaf-326	146	43	among	among	ADP
gujaf-326	146	44	smes	sme	NOUN
gujaf-326	146	45	.	.	PUNCT
gujaf-326	147	1	nearly	nearly	ADV
gujaf-326	147	2	in	in	ADP
gujaf-326	147	3	the	the	DET
gujaf-326	147	4	same	same	ADJ
gujaf-326	147	5	vein	vein	NOUN
gujaf-326	147	6	,	,	PUNCT
gujaf-326	147	7	inasius	inasius	NOUN
gujaf-326	147	8	(	(	PUNCT
gujaf-326	147	9	2018	2018	NUM
gujaf-326	147	10	)	)	PUNCT
gujaf-326	147	11	evaluated	evaluate	VERB
gujaf-326	147	12	the	the	DET
gujaf-326	147	13	link	link	NOUN
gujaf-326	147	14	between	between	ADP
gujaf-326	147	15	smes	smes	PROPN
gujaf-326	147	16	tax	tax	NOUN
gujaf-326	147	17	compliance	compliance	NOUN
gujaf-326	147	18	,	,	PUNCT
gujaf-326	147	19	tax	tax	NOUN
gujaf-326	147	20	fairness	fairness	NOUN
gujaf-326	147	21	,	,	PUNCT
gujaf-326	147	22	and	and	CCONJ
gujaf-326	147	23	tax	tax	NOUN
gujaf-326	147	24	awareness	awareness	NOUN
gujaf-326	147	25	.	.	PUNCT
gujaf-326	148	1	the	the	DET
gujaf-326	148	2	cost	cost	NOUN
gujaf-326	148	3	of	of	ADP
gujaf-326	148	4	compliance	compliance	NOUN
gujaf-326	148	5	was	be	AUX
gujaf-326	148	6	chosen	choose	VERB
gujaf-326	148	7	for	for	ADP
gujaf-326	148	8	the	the	DET
gujaf-326	148	9	study	study	NOUN
gujaf-326	148	10	as	as	ADP
gujaf-326	148	11	a	a	DET
gujaf-326	148	12	variable	variable	NOUN
gujaf-326	148	13	that	that	PRON
gujaf-326	148	14	might	might	AUX
gujaf-326	148	15	affect	affect	VERB
gujaf-326	148	16	tax	tax	NOUN
gujaf-326	148	17	compliance	compliance	NOUN
gujaf-326	148	18	.	.	PUNCT
gujaf-326	149	1	ahmad	ahmad	PROPN
gujaf-326	149	2	,	,	PUNCT
gujaf-326	149	3	abdul	abdul	PROPN
gujaf-326	149	4	-	-	PUNCT
gujaf-326	149	5	jabbar	jabbar	PROPN
gujaf-326	149	6	,	,	PUNCT
gujaf-326	149	7	and	and	CCONJ
gujaf-326	149	8	samsudin	samsudin	VERB
gujaf-326	149	9	(	(	PUNCT
gujaf-326	149	10	2019	2019	NUM
gujaf-326	149	11	)	)	PUNCT
gujaf-326	149	12	also	also	ADV
gujaf-326	149	13	looked	look	VERB
gujaf-326	149	14	at	at	ADP
gujaf-326	149	15	the	the	DET
gujaf-326	149	16	connection	connection	NOUN
gujaf-326	149	17	between	between	ADP
gujaf-326	149	18	tax	tax	NOUN
gujaf-326	149	19	compliance	compliance	NOUN
gujaf-326	149	20	by	by	ADP
gujaf-326	149	21	smes	sme	NOUN
gujaf-326	149	22	and	and	CCONJ
gujaf-326	149	23	tax	tax	NOUN
gujaf-326	149	24	fairness	fairness	NOUN
gujaf-326	149	25	.	.	PUNCT
gujaf-326	150	1	on	on	ADP
gujaf-326	150	2	the	the	DET
gujaf-326	150	3	other	other	ADJ
gujaf-326	150	4	side	side	NOUN
gujaf-326	150	5	,	,	PUNCT
gujaf-326	150	6	yusof	yusof	NOUN
gujaf-326	150	7	,	,	PUNCT
gujaf-326	150	8	ling	ling	NOUN
gujaf-326	150	9	,	,	PUNCT
gujaf-326	150	10	and	and	CCONJ
gujaf-326	150	11	wah	wah	NOUN
gujaf-326	150	12	(	(	PUNCT
gujaf-326	150	13	2014	2014	NUM
gujaf-326	150	14	)	)	PUNCT
gujaf-326	150	15	evaluated	evaluate	VERB
gujaf-326	150	16	the	the	DET
gujaf-326	150	17	impact	impact	NOUN
gujaf-326	150	18	of	of	ADP
gujaf-326	150	19	cost	cost	NOUN
gujaf-326	150	20	of	of	ADP
gujaf-326	150	21	compliance	compliance	NOUN
gujaf-326	150	22	as	as	ADP
gujaf-326	150	23	a	a	DET
gujaf-326	150	24	key	key	ADJ
gujaf-326	150	25	predictor	predictor	NOUN
gujaf-326	150	26	of	of	ADP
gujaf-326	150	27	tax	tax	NOUN
gujaf-326	150	28	compliance	compliance	NOUN
gujaf-326	150	29	by	by	ADP
gujaf-326	150	30	smes	sme	NOUN
gujaf-326	150	31	.	.	PUNCT
gujaf-326	151	1	the	the	DET
gujaf-326	151	2	effects	effect	NOUN
gujaf-326	151	3	of	of	ADP
gujaf-326	151	4	tax	tax	NOUN
gujaf-326	151	5	burden	burden	NOUN
gujaf-326	151	6	,	,	PUNCT
gujaf-326	151	7	tax	tax	NOUN
gujaf-326	151	8	fairness	fairness	NOUN
gujaf-326	151	9	,	,	PUNCT
gujaf-326	151	10	and	and	CCONJ
gujaf-326	151	11	tax	tax	NOUN
gujaf-326	151	12	complexity	complexity	NOUN
gujaf-326	151	13	on	on	ADP
gujaf-326	151	14	tax	tax	NOUN
gujaf-326	151	15	compliance	compliance	NOUN
gujaf-326	151	16	were	be	AUX
gujaf-326	151	17	explored	explore	VERB
gujaf-326	151	18	by	by	ADP
gujaf-326	151	19	(	(	PUNCT
gujaf-326	151	20	korir	korir	PROPN
gujaf-326	151	21	et	et	PROPN
gujaf-326	151	22	al	al	PROPN
gujaf-326	151	23	.	.	PROPN
gujaf-326	151	24	,	,	PUNCT
gujaf-326	151	25	2015	2015	NUM
gujaf-326	151	26	)	)	PUNCT
gujaf-326	151	27	.	.	PUNCT
gujaf-326	152	1	on	on	ADP
gujaf-326	152	2	the	the	DET
gujaf-326	152	3	other	other	ADJ
gujaf-326	152	4	hand	hand	NOUN
gujaf-326	152	5	,	,	PUNCT
gujaf-326	152	6	kuug	kuug	PROPN
gujaf-326	152	7	(	(	PUNCT
gujaf-326	152	8	2016	2016	NUM
gujaf-326	152	9	)	)	PUNCT
gujaf-326	152	10	looked	look	VERB
gujaf-326	152	11	at	at	ADP
gujaf-326	152	12	compliance	compliance	NOUN
gujaf-326	152	13	costs	cost	NOUN
gujaf-326	152	14	as	as	ADP
gujaf-326	152	15	a	a	DET
gujaf-326	152	16	factor	factor	NOUN
gujaf-326	152	17	in	in	ADP
gujaf-326	152	18	determining	determine	VERB
gujaf-326	152	19	the	the	DET
gujaf-326	152	20	amount	amount	NOUN
gujaf-326	152	21	of	of	ADP
gujaf-326	152	22	tax	tax	NOUN
gujaf-326	152	23	compliance	compliance	NOUN
gujaf-326	152	24	among	among	ADP
gujaf-326	152	25	smes	sme	NOUN
gujaf-326	152	26	.	.	PUNCT
gujaf-326	153	1	in	in	ADP
gujaf-326	153	2	their	their	PRON
gujaf-326	153	3	study	study	NOUN
gujaf-326	153	4	,	,	PUNCT
gujaf-326	153	5	daniel	daniel	PROPN
gujaf-326	153	6	et	et	PROPN
gujaf-326	153	7	al	al	PROPN
gujaf-326	153	8	.	.	PROPN
gujaf-326	153	9	,	,	PUNCT
gujaf-326	153	10	(	(	PUNCT
gujaf-326	153	11	2016	2016	NUM
gujaf-326	153	12	)	)	PUNCT
gujaf-326	153	13	examined	examine	VERB
gujaf-326	153	14	the	the	DET
gujaf-326	153	15	connection	connection	NOUN
gujaf-326	153	16	between	between	ADP
gujaf-326	153	17	tax	tax	NOUN
gujaf-326	153	18	compliance	compliance	NOUN
gujaf-326	153	19	and	and	CCONJ
gujaf-326	153	20	awareness	awareness	NOUN
gujaf-326	153	21	among	among	ADP
gujaf-326	153	22	smes	sme	NOUN
gujaf-326	153	23	in	in	ADP
gujaf-326	153	24	nigeria	nigeria	PROPN
gujaf-326	153	25	.	.	PUNCT
gujaf-326	154	1	these	these	DET
gujaf-326	154	2	aforementioned	aforementioned	ADJ
gujaf-326	154	3	studies	study	NOUN
gujaf-326	154	4	have	have	AUX
gujaf-326	154	5	either	either	CCONJ
gujaf-326	154	6	studied	study	VERB
gujaf-326	154	7	one	one	NUM
gujaf-326	154	8	or	or	CCONJ
gujaf-326	154	9	more	more	ADJ
gujaf-326	154	10	of	of	ADP
gujaf-326	154	11	the	the	DET
gujaf-326	154	12	earlier	early	ADV
gujaf-326	154	13	highlighted	highlight	VERB
gujaf-326	154	14	independent	independent	ADJ
gujaf-326	154	15	variables	variable	NOUN
gujaf-326	154	16	in	in	ADP
gujaf-326	154	17	this	this	DET
gujaf-326	154	18	study	study	NOUN
gujaf-326	154	19	.	.	PUNCT
gujaf-326	155	1	this	this	PRON
gujaf-326	155	2	explicitly	explicitly	ADV
gujaf-326	155	3	shows	show	VERB
gujaf-326	155	4	the	the	DET
gujaf-326	155	5	individual	individual	ADJ
gujaf-326	155	6	importance	importance	NOUN
gujaf-326	155	7	of	of	ADP
gujaf-326	155	8	the	the	DET
gujaf-326	155	9	independent	independent	ADJ
gujaf-326	155	10	variables	variable	NOUN
gujaf-326	155	11	of	of	ADP
gujaf-326	155	12	this	this	DET
gujaf-326	155	13	study	study	NOUN
gujaf-326	155	14	to	to	PART
gujaf-326	155	15	may	may	AUX
gujaf-326	155	16	be	be	AUX
gujaf-326	155	17	influence	influence	NOUN
gujaf-326	155	18	tax	tax	NOUN
gujaf-326	155	19	compliance	compliance	NOUN
gujaf-326	155	20	.	.	PUNCT
gujaf-326	156	1	however	however	ADV
gujaf-326	156	2	,	,	PUNCT
gujaf-326	156	3	none	none	NOUN
gujaf-326	156	4	of	of	ADP
gujaf-326	156	5	the	the	DET
gujaf-326	156	6	reviewed	review	VERB
gujaf-326	156	7	studies	study	NOUN
gujaf-326	156	8	examined	examine	VERB
gujaf-326	156	9	the	the	DET
gujaf-326	156	10	effect	effect	NOUN
gujaf-326	156	11	of	of	ADP
gujaf-326	156	12	cost	cost	NOUN
gujaf-326	156	13	of	of	ADP
gujaf-326	156	14	compliance	compliance	NOUN
gujaf-326	156	15	and	and	CCONJ
gujaf-326	156	16	tax	tax	NOUN
gujaf-326	156	17	burden	burden	NOUN
gujaf-326	156	18	among	among	ADP
gujaf-326	156	19	smes	sme	NOUN
gujaf-326	156	20	in	in	ADP
gujaf-326	156	21	benue	benue	PROPN
gujaf-326	156	22	of	of	ADP
gujaf-326	156	23	nigeria	nigeria	PROPN
gujaf-326	156	24	.	.	PUNCT
gujaf-326	157	1	it	it	PRON
gujaf-326	157	2	therefore	therefore	ADV
gujaf-326	157	3	becomes	become	VERB
gujaf-326	157	4	imperative	imperative	ADJ
gujaf-326	157	5	that	that	SCONJ
gujaf-326	157	6	these	these	DET
gujaf-326	157	7	two	two	NUM
gujaf-326	157	8	mentioned	mention	VERB
gujaf-326	157	9	variables	variable	NOUN
gujaf-326	157	10	by	by	ADP
gujaf-326	157	11	different	different	ADJ
gujaf-326	157	12	authors	author	NOUN
gujaf-326	157	13	be	be	AUX
gujaf-326	157	14	incorporated	incorporate	VERB
gujaf-326	157	15	into	into	ADP
gujaf-326	157	16	a	a	DET
gujaf-326	157	17	single	single	ADJ
gujaf-326	157	18	study	study	NOUN
gujaf-326	157	19	;	;	PUNCT
gujaf-326	157	20	to	to	PART
gujaf-326	157	21	examine	examine	VERB
gujaf-326	157	22	the	the	DET
gujaf-326	157	23	likely	likely	ADJ
gujaf-326	157	24	outcome	outcome	NOUN
gujaf-326	157	25	they	they	PRON
gujaf-326	157	26	will	will	AUX
gujaf-326	157	27	have	have	VERB
gujaf-326	157	28	on	on	ADP
gujaf-326	157	29	the	the	DET
gujaf-326	157	30	tax	tax	NOUN
gujaf-326	157	31	compliance	compliance	NOUN
gujaf-326	157	32	level	level	NOUN
gujaf-326	157	33	of	of	ADP
gujaf-326	157	34	smes	sme	NOUN
gujaf-326	157	35	in	in	ADP
gujaf-326	157	36	benue	benue	PROPN
gujaf-326	157	37	state	state	NOUN
gujaf-326	157	38	of	of	ADP
gujaf-326	157	39	nigeria	nigeria	PROPN
gujaf-326	157	40	.	.	PUNCT
gujaf-326	158	1	this	this	DET
gujaf-326	158	2	knowledge	knowledge	NOUN
gujaf-326	158	3	is	be	AUX
gujaf-326	158	4	not	not	PART
gujaf-326	158	5	known	know	VERB
gujaf-326	158	6	in	in	ADP
gujaf-326	158	7	the	the	DET
gujaf-326	158	8	literature	literature	NOUN
gujaf-326	158	9	.	.	PUNCT
gujaf-326	159	1	therefore	therefore	ADV
gujaf-326	159	2	,	,	PUNCT
gujaf-326	159	3	this	this	PRON
gujaf-326	159	4	will	will	AUX
gujaf-326	159	5	amount	amount	VERB
gujaf-326	159	6	to	to	ADP
gujaf-326	159	7	a	a	DET
gujaf-326	159	8	great	great	ADJ
gujaf-326	159	9	addition	addition	NOUN
gujaf-326	159	10	to	to	ADP
gujaf-326	159	11	the	the	DET
gujaf-326	159	12	body	body	NOUN
gujaf-326	159	13	of	of	ADP
gujaf-326	159	14	knowledge	knowledge	NOUN
gujaf-326	159	15	.	.	PUNCT
gujaf-326	160	1	thus	thus	ADV
gujaf-326	160	2	,	,	PUNCT
gujaf-326	160	3	this	this	DET
gujaf-326	160	4	study	study	NOUN
gujaf-326	160	5	will	will	AUX
gujaf-326	160	6	assess	assess	VERB
gujaf-326	160	7	the	the	DET
gujaf-326	160	8	influence	influence	NOUN
gujaf-326	160	9	of	of	ADP
gujaf-326	160	10	cost	cost	NOUN
gujaf-326	160	11	of	of	ADP
gujaf-326	160	12	compliance	compliance	NOUN
gujaf-326	160	13	and	and	CCONJ
gujaf-326	160	14	tax	tax	NOUN
gujaf-326	160	15	burden	burden	NOUN
gujaf-326	160	16	on	on	ADP
gujaf-326	160	17	tax	tax	NOUN
gujaf-326	160	18	compliance	compliance	NOUN
gujaf-326	160	19	level	level	NOUN
gujaf-326	160	20	of	of	ADP
gujaf-326	160	21	smes	sme	NOUN
gujaf-326	160	22	in	in	ADP
gujaf-326	160	23	benue	benue	PROPN
gujaf-326	160	24	state	state	NOUN
gujaf-326	160	25	of	of	ADP
gujaf-326	160	26	nigeria	nigeria	PROPN
gujaf-326	160	27	.	.	PUNCT
gujaf-326	161	1	the	the	DET
gujaf-326	161	2	overall	overall	ADJ
gujaf-326	161	3	objective	objective	NOUN
gujaf-326	161	4	of	of	ADP
gujaf-326	161	5	this	this	DET
gujaf-326	161	6	study	study	NOUN
gujaf-326	161	7	is	be	AUX
gujaf-326	161	8	to	to	PART
gujaf-326	161	9	examine	examine	VERB
gujaf-326	161	10	effect	effect	NOUN
gujaf-326	161	11	of	of	ADP
gujaf-326	161	12	tax	tax	NOUN
gujaf-326	161	13	compliance	compliance	NOUN
gujaf-326	161	14	in	in	ADP
gujaf-326	161	15	small	small	ADJ
gujaf-326	161	16	and	and	CCONJ
gujaf-326	161	17	medium	medium	ADJ
gujaf-326	161	18	scale	scale	NOUN
gujaf-326	161	19	enterprises	enterprise	NOUN
gujaf-326	161	20	in	in	ADP
gujaf-326	161	21	benue	benue	NOUN
gujaf-326	161	22	state	state	NOUN
gujaf-326	161	23	of	of	ADP
gujaf-326	161	24	nigeria	nigeria	PROPN
gujaf-326	161	25	.	.	PUNCT
gujaf-326	162	1	the	the	DET
gujaf-326	162	2	specific	specific	ADJ
gujaf-326	162	3	objectives	objective	NOUN
gujaf-326	162	4	of	of	ADP
gujaf-326	162	5	the	the	DET
gujaf-326	162	6	study	study	NOUN
gujaf-326	162	7	are	be	AUX
gujaf-326	162	8	to	to	PART
gujaf-326	162	9	:	:	PUNCT
gujaf-326	162	10	i.	i.	NOUN
gujaf-326	162	11	examine	examine	VERB
gujaf-326	162	12	the	the	DET
gujaf-326	162	13	effect	effect	NOUN
gujaf-326	162	14	of	of	ADP
gujaf-326	162	15	compliance	compliance	NOUN
gujaf-326	162	16	cost	cost	NOUN
gujaf-326	162	17	on	on	ADP
gujaf-326	162	18	tax	tax	NOUN
gujaf-326	162	19	compliance	compliance	NOUN
gujaf-326	162	20	level	level	NOUN
gujaf-326	162	21	of	of	ADP
gujaf-326	162	22	small	small	ADJ
gujaf-326	162	23	and	and	CCONJ
gujaf-326	162	24	medium	medium	ADJ
gujaf-326	162	25	scale	scale	NOUN
gujaf-326	162	26	enterprises	enterprise	NOUN
gujaf-326	162	27	in	in	ADP
gujaf-326	162	28	benue	benue	PROPN
gujaf-326	162	29	state	state	PROPN
gujaf-326	162	30	,	,	PUNCT
gujaf-326	162	31	nigeria	nigeria	PROPN
gujaf-326	162	32	.	.	PUNCT
gujaf-326	163	1	ii	ii	PROPN
gujaf-326	163	2	.	.	PROPN
gujaf-326	163	3	explore	explore	VERB
gujaf-326	163	4	the	the	DET
gujaf-326	163	5	effect	effect	NOUN
gujaf-326	163	6	of	of	ADP
gujaf-326	163	7	tax	tax	NOUN
gujaf-326	163	8	burden	burden	NOUN
gujaf-326	163	9	on	on	ADP
gujaf-326	163	10	tax	tax	NOUN
gujaf-326	163	11	compliance	compliance	NOUN
gujaf-326	163	12	level	level	NOUN
gujaf-326	163	13	of	of	ADP
gujaf-326	163	14	small	small	ADJ
gujaf-326	163	15	and	and	CCONJ
gujaf-326	163	16	medium	medium	ADJ
gujaf-326	163	17	scale	scale	NOUN
gujaf-326	163	18	enterprises	enterprise	NOUN
gujaf-326	163	19	in	in	ADP
gujaf-326	163	20	benue	benue	PROPN
gujaf-326	163	21	state	state	PROPN
gujaf-326	163	22	,	,	PUNCT
gujaf-326	163	23	nigeria	nigeria	PROPN
gujaf-326	163	24	.	.	PUNCT
gujaf-326	164	1	gusau	gusau	PROPN
gujaf-326	164	2	journal	journal	PROPN
gujaf-326	164	3	of	of	ADP
gujaf-326	164	4	accounting	accounting	NOUN
gujaf-326	164	5	and	and	CCONJ
gujaf-326	164	6	finance	finance	NOUN
gujaf-326	164	7	,	,	PUNCT
gujaf-326	164	8	vol	vol	NOUN
gujaf-326	164	9	.	.	PROPN
gujaf-326	164	10	5	5	NUM
gujaf-326	164	11	,	,	PUNCT
gujaf-326	164	12	issue	issue	NOUN
gujaf-326	164	13	2	2	NUM
gujaf-326	164	14	,	,	PUNCT
gujaf-326	164	15	october	october	PROPN
gujaf-326	164	16	,	,	PUNCT
gujaf-326	164	17	2024	2024	NUM
gujaf-326	164	18	265	265	NUM
gujaf-326	164	19	in	in	ADP
gujaf-326	164	20	line	line	NOUN
gujaf-326	164	21	with	with	ADP
gujaf-326	164	22	the	the	DET
gujaf-326	164	23	research	research	NOUN
gujaf-326	164	24	objectives	objective	NOUN
gujaf-326	164	25	stated	state	VERB
gujaf-326	164	26	above	above	ADV
gujaf-326	164	27	,	,	PUNCT
gujaf-326	164	28	the	the	DET
gujaf-326	164	29	following	follow	VERB
gujaf-326	164	30	hypotheses	hypothesis	NOUN
gujaf-326	164	31	are	be	AUX
gujaf-326	164	32	formulated	formulate	VERB
gujaf-326	164	33	in	in	ADP
gujaf-326	164	34	null	null	ADJ
gujaf-326	164	35	form	form	NOUN
gujaf-326	164	36	.	.	PUNCT
gujaf-326	165	1	ho1	ho1	NOUN
gujaf-326	165	2	:	:	PUNCT
gujaf-326	165	3	compliance	compliance	NOUN
gujaf-326	165	4	cost	cost	NOUN
gujaf-326	165	5	has	have	VERB
gujaf-326	165	6	no	no	DET
gujaf-326	165	7	significant	significant	ADJ
gujaf-326	165	8	effect	effect	NOUN
gujaf-326	165	9	on	on	ADP
gujaf-326	165	10	tax	tax	NOUN
gujaf-326	165	11	compliance	compliance	NOUN
gujaf-326	165	12	level	level	NOUN
gujaf-326	165	13	of	of	ADP
gujaf-326	165	14	small	small	ADJ
gujaf-326	165	15	and	and	CCONJ
gujaf-326	165	16	medium	medium	ADJ
gujaf-326	165	17	scale	scale	NOUN
gujaf-326	165	18	enterprises	enterprise	NOUN
gujaf-326	165	19	in	in	ADP
gujaf-326	165	20	benue	benue	PROPN
gujaf-326	165	21	state	state	PROPN
gujaf-326	165	22	,	,	PUNCT
gujaf-326	165	23	nigeria	nigeria	PROPN
gujaf-326	165	24	.	.	PUNCT
gujaf-326	166	1	ho2	ho2	PROPN
gujaf-326	166	2	:	:	PUNCT
gujaf-326	166	3	tax	tax	NOUN
gujaf-326	166	4	burden	burden	NOUN
gujaf-326	166	5	has	have	VERB
gujaf-326	166	6	no	no	DET
gujaf-326	166	7	significant	significant	ADJ
gujaf-326	166	8	effect	effect	NOUN
gujaf-326	166	9	on	on	ADP
gujaf-326	166	10	tax	tax	NOUN
gujaf-326	166	11	compliance	compliance	NOUN
gujaf-326	166	12	level	level	NOUN
gujaf-326	166	13	of	of	ADP
gujaf-326	166	14	small	small	ADJ
gujaf-326	166	15	and	and	CCONJ
gujaf-326	166	16	medium	medium	ADJ
gujaf-326	166	17	scale	scale	NOUN
gujaf-326	166	18	enterprises	enterprise	NOUN
gujaf-326	166	19	in	in	ADP
gujaf-326	166	20	benue	benue	PROPN
gujaf-326	166	21	state	state	PROPN
gujaf-326	166	22	,	,	PUNCT
gujaf-326	166	23	nigeria	nigeria	PROPN
gujaf-326	166	24	.	.	PUNCT
gujaf-326	167	1	the	the	DET
gujaf-326	167	2	smes	sme	NOUN
gujaf-326	167	3	functioning	function	VERB
gujaf-326	167	4	in	in	ADP
gujaf-326	167	5	benue	benue	NOUN
gujaf-326	167	6	state	state	NOUN
gujaf-326	167	7	of	of	ADP
gujaf-326	167	8	nigeria	nigeria	PROPN
gujaf-326	167	9	shall	shall	AUX
gujaf-326	167	10	be	be	AUX
gujaf-326	167	11	the	the	DET
gujaf-326	167	12	subject	subject	NOUN
gujaf-326	167	13	of	of	ADP
gujaf-326	167	14	this	this	DET
gujaf-326	167	15	study	study	NOUN
gujaf-326	167	16	.	.	PUNCT
gujaf-326	168	1	benue	benue	VERB
gujaf-326	168	2	state	state	NOUN
gujaf-326	168	3	is	be	AUX
gujaf-326	168	4	predominantly	predominantly	ADV
gujaf-326	168	5	agricultural	agricultural	ADJ
gujaf-326	168	6	state	state	NOUN
gujaf-326	168	7	where	where	SCONJ
gujaf-326	168	8	the	the	DET
gujaf-326	168	9	majority	majority	NOUN
gujaf-326	168	10	are	be	AUX
gujaf-326	168	11	farmers	farmer	NOUN
gujaf-326	168	12	.	.	PUNCT
gujaf-326	169	1	it	it	PRON
gujaf-326	169	2	will	will	AUX
gujaf-326	169	3	be	be	AUX
gujaf-326	169	4	important	important	ADJ
gujaf-326	169	5	to	to	PART
gujaf-326	169	6	know	know	VERB
gujaf-326	169	7	the	the	DET
gujaf-326	169	8	factors	factor	NOUN
gujaf-326	169	9	that	that	PRON
gujaf-326	169	10	influence	influence	VERB
gujaf-326	169	11	tax	tax	NOUN
gujaf-326	169	12	compliance	compliance	NOUN
gujaf-326	169	13	among	among	ADP
gujaf-326	169	14	the	the	DET
gujaf-326	169	15	registered	register	VERB
gujaf-326	169	16	smes	sme	NOUN
gujaf-326	169	17	in	in	ADP
gujaf-326	169	18	benue	benue	PROPN
gujaf-326	169	19	state	state	NOUN
gujaf-326	169	20	of	of	ADP
gujaf-326	169	21	nigeria	nigeria	PROPN
gujaf-326	169	22	.	.	PUNCT
gujaf-326	170	1	according	accord	VERB
gujaf-326	170	2	to	to	ADP
gujaf-326	170	3	the	the	DET
gujaf-326	170	4	small	small	ADJ
gujaf-326	170	5	and	and	CCONJ
gujaf-326	170	6	medium	medium	ADJ
gujaf-326	170	7	enterprises	enterprise	NOUN
gujaf-326	170	8	development	development	NOUN
gujaf-326	170	9	agency	agency	PROPN
gujaf-326	170	10	of	of	ADP
gujaf-326	170	11	nigeria	nigeria	PROPN
gujaf-326	170	12	(	(	PUNCT
gujaf-326	170	13	smedan	smedan	PROPN
gujaf-326	170	14	)	)	PUNCT
gujaf-326	170	15	(	(	PUNCT
gujaf-326	170	16	2021	2021	NUM
gujaf-326	170	17	)	)	PUNCT
gujaf-326	170	18	benue	benue	VERB
gujaf-326	170	19	state	state	NOUN
gujaf-326	170	20	has	have	VERB
gujaf-326	170	21	1,580	1,580	NUM
gujaf-326	170	22	nano	nano	NOUN
gujaf-326	170	23	businesses	business	NOUN
gujaf-326	170	24	,	,	PUNCT
gujaf-326	170	25	9,479	9,479	NUM
gujaf-326	170	26	micro	micro	ADJ
gujaf-326	170	27	businesses	business	NOUN
gujaf-326	170	28	,	,	PUNCT
gujaf-326	170	29	13,271small	13,271small	NUM
gujaf-326	170	30	businesses	business	NOUN
gujaf-326	170	31	and	and	CCONJ
gujaf-326	170	32	1,580	1,580	NUM
gujaf-326	170	33	medium	medium	ADJ
gujaf-326	170	34	-	-	PUNCT
gujaf-326	170	35	sized	sized	ADJ
gujaf-326	170	36	enterprises	enterprise	NOUN
gujaf-326	170	37	totaling	total	VERB
gujaf-326	170	38	25,913	25,913	NUM
gujaf-326	170	39	registered	register	VERB
gujaf-326	170	40	smes	sme	NOUN
gujaf-326	170	41	cut	cut	VERB
gujaf-326	170	42	across	across	ADP
gujaf-326	170	43	all	all	DET
gujaf-326	170	44	the	the	DET
gujaf-326	170	45	sectors	sector	NOUN
gujaf-326	170	46	of	of	ADP
gujaf-326	170	47	the	the	DET
gujaf-326	170	48	economy	economy	NOUN
gujaf-326	170	49	of	of	ADP
gujaf-326	170	50	the	the	DET
gujaf-326	170	51	state	state	NOUN
gujaf-326	170	52	.	.	PUNCT
gujaf-326	171	1	it	it	PRON
gujaf-326	171	2	is	be	AUX
gujaf-326	171	3	thought	think	VERB
gujaf-326	171	4	that	that	SCONJ
gujaf-326	171	5	the	the	DET
gujaf-326	171	6	study	study	NOUN
gujaf-326	171	7	of	of	ADP
gujaf-326	171	8	smes	sme	NOUN
gujaf-326	171	9	in	in	ADP
gujaf-326	171	10	benue	benue	PROPN
gujaf-326	171	11	state	state	NOUN
gujaf-326	171	12	of	of	ADP
gujaf-326	171	13	nigeria	nigeria	PROPN
gujaf-326	171	14	's	's	PART
gujaf-326	171	15	food	food	NOUN
gujaf-326	171	16	basket	basket	NOUN
gujaf-326	171	17	of	of	ADP
gujaf-326	171	18	the	the	DET
gujaf-326	171	19	nation	nation	NOUN
gujaf-326	171	20	,	,	PUNCT
gujaf-326	171	21	is	be	AUX
gujaf-326	171	22	appropriate	appropriate	ADJ
gujaf-326	171	23	.	.	PUNCT
gujaf-326	172	1	the	the	DET
gujaf-326	172	2	nature	nature	NOUN
gujaf-326	172	3	of	of	ADP
gujaf-326	172	4	this	this	DET
gujaf-326	172	5	study	study	NOUN
gujaf-326	172	6	will	will	AUX
gujaf-326	172	7	be	be	AUX
gujaf-326	172	8	crosssectional	crosssectional	ADJ
gujaf-326	172	9	survey	survey	NOUN
gujaf-326	172	10	and	and	CCONJ
gujaf-326	172	11	correlational	correlational	ADJ
gujaf-326	172	12	research	research	NOUN
gujaf-326	172	13	designs	design	NOUN
gujaf-326	172	14	.	.	PUNCT
gujaf-326	173	1	this	this	PRON
gujaf-326	173	2	is	be	AUX
gujaf-326	173	3	viewed	view	VERB
gujaf-326	173	4	as	as	ADP
gujaf-326	173	5	the	the	DET
gujaf-326	173	6	most	most	ADV
gujaf-326	173	7	appropriate	appropriate	ADJ
gujaf-326	173	8	for	for	ADP
gujaf-326	173	9	this	this	DET
gujaf-326	173	10	study	study	NOUN
gujaf-326	173	11	as	as	SCONJ
gujaf-326	173	12	the	the	DET
gujaf-326	173	13	researcher	researcher	NOUN
gujaf-326	173	14	would	would	AUX
gujaf-326	173	15	have	have	VERB
gujaf-326	173	16	to	to	PART
gujaf-326	173	17	describe	describe	VERB
gujaf-326	173	18	data	datum	NOUN
gujaf-326	173	19	and	and	CCONJ
gujaf-326	173	20	administer	administer	NOUN
gujaf-326	173	21	questionnaires	questionnaire	NOUN
gujaf-326	173	22	.	.	PUNCT
gujaf-326	174	1	the	the	DET
gujaf-326	174	2	respondents	respondent	NOUN
gujaf-326	174	3	to	to	ADP
gujaf-326	174	4	this	this	DET
gujaf-326	174	5	study	study	NOUN
gujaf-326	174	6	will	will	AUX
gujaf-326	174	7	be	be	AUX
gujaf-326	174	8	any	any	DET
gujaf-326	174	9	representative	representative	NOUN
gujaf-326	174	10	of	of	ADP
gujaf-326	174	11	the	the	DET
gujaf-326	174	12	smes	sme	NOUN
gujaf-326	174	13	in	in	ADP
gujaf-326	174	14	benue	benue	PROPN
gujaf-326	174	15	state	state	NOUN
gujaf-326	174	16	of	of	ADP
gujaf-326	174	17	nigeria	nigeria	PROPN
gujaf-326	174	18	who	who	PRON
gujaf-326	174	19	are	be	AUX
gujaf-326	174	20	knowledgeable	knowledgeable	ADJ
gujaf-326	174	21	about	about	ADP
gujaf-326	174	22	tax	tax	NOUN
gujaf-326	174	23	issues	issue	NOUN
gujaf-326	174	24	because	because	SCONJ
gujaf-326	174	25	they	they	PRON
gujaf-326	174	26	would	would	AUX
gujaf-326	174	27	have	have	VERB
gujaf-326	174	28	the	the	DET
gujaf-326	174	29	data	datum	NOUN
gujaf-326	174	30	needed	need	VERB
gujaf-326	174	31	for	for	ADP
gujaf-326	174	32	the	the	DET
gujaf-326	174	33	study	study	NOUN
gujaf-326	174	34	.	.	PUNCT
gujaf-326	175	1	to	to	PART
gujaf-326	175	2	measure	measure	VERB
gujaf-326	175	3	tax	tax	NOUN
gujaf-326	175	4	compliance	compliance	NOUN
gujaf-326	175	5	,	,	PUNCT
gujaf-326	175	6	two	two	NUM
gujaf-326	175	7	variables	variable	NOUN
gujaf-326	175	8	;	;	PUNCT
gujaf-326	175	9	compliance	compliance	NOUN
gujaf-326	175	10	cost	cost	NOUN
gujaf-326	175	11	and	and	CCONJ
gujaf-326	175	12	tax	tax	NOUN
gujaf-326	175	13	burden	burden	NOUN
gujaf-326	175	14	were	be	AUX
gujaf-326	175	15	applied	apply	VERB
gujaf-326	175	16	.	.	PUNCT
gujaf-326	176	1	compliance	compliance	NOUN
gujaf-326	176	2	cost	cost	NOUN
gujaf-326	176	3	and	and	CCONJ
gujaf-326	176	4	tax	tax	NOUN
gujaf-326	176	5	burden	burden	NOUN
gujaf-326	176	6	are	be	AUX
gujaf-326	176	7	the	the	DET
gujaf-326	176	8	independent	independent	ADJ
gujaf-326	176	9	variables	variable	NOUN
gujaf-326	176	10	in	in	ADP
gujaf-326	176	11	this	this	DET
gujaf-326	176	12	study	study	NOUN
gujaf-326	176	13	.	.	PUNCT
gujaf-326	177	1	while	while	SCONJ
gujaf-326	177	2	the	the	DET
gujaf-326	177	3	dependent	dependent	ADJ
gujaf-326	177	4	variable	variable	NOUN
gujaf-326	177	5	in	in	ADP
gujaf-326	177	6	this	this	DET
gujaf-326	177	7	study	study	NOUN
gujaf-326	177	8	is	be	AUX
gujaf-326	177	9	the	the	DET
gujaf-326	177	10	tax	tax	NOUN
gujaf-326	177	11	compliance	compliance	NOUN
gujaf-326	177	12	level	level	NOUN
gujaf-326	177	13	of	of	ADP
gujaf-326	177	14	smes	sme	NOUN
gujaf-326	177	15	in	in	ADP
gujaf-326	177	16	benue	benue	PROPN
gujaf-326	177	17	state	state	NOUN
gujaf-326	177	18	of	of	ADP
gujaf-326	177	19	nigeria	nigeria	PROPN
gujaf-326	177	20	.	.	PUNCT
gujaf-326	178	1	the	the	DET
gujaf-326	178	2	findings	finding	NOUN
gujaf-326	178	3	of	of	ADP
gujaf-326	178	4	the	the	DET
gujaf-326	178	5	study	study	NOUN
gujaf-326	178	6	will	will	AUX
gujaf-326	178	7	guide	guide	VERB
gujaf-326	178	8	tax	tax	NOUN
gujaf-326	178	9	authorities	authority	NOUN
gujaf-326	178	10	in	in	ADP
gujaf-326	178	11	their	their	PRON
gujaf-326	178	12	decision	decision	NOUN
gujaf-326	178	13	-	-	PUNCT
gujaf-326	178	14	making	making	NOUN
gujaf-326	178	15	and	and	CCONJ
gujaf-326	178	16	policy	policy	NOUN
gujaf-326	178	17	to	to	PART
gujaf-326	178	18	minimize	minimize	VERB
gujaf-326	178	19	the	the	DET
gujaf-326	178	20	state	state	NOUN
gujaf-326	178	21	's	's	PART
gujaf-326	178	22	small	small	ADJ
gujaf-326	178	23	and	and	CCONJ
gujaf-326	178	24	medium	medium	ADJ
gujaf-326	178	25	-	-	PUNCT
gujaf-326	178	26	scale	scale	NOUN
gujaf-326	178	27	businesses	business	NOUN
gujaf-326	178	28	'	'	PART
gujaf-326	178	29	failure	failure	NOUN
gujaf-326	178	30	to	to	PART
gujaf-326	178	31	comply	comply	VERB
gujaf-326	178	32	with	with	ADP
gujaf-326	178	33	their	their	PRON
gujaf-326	178	34	tax	tax	NOUN
gujaf-326	178	35	duties	duty	NOUN
gujaf-326	178	36	.	.	PUNCT
gujaf-326	179	1	the	the	DET
gujaf-326	179	2	government	government	NOUN
gujaf-326	179	3	will	will	AUX
gujaf-326	179	4	gain	gain	VERB
gujaf-326	179	5	from	from	ADP
gujaf-326	179	6	this	this	DET
gujaf-326	179	7	study	study	NOUN
gujaf-326	179	8	by	by	ADP
gujaf-326	179	9	learning	learn	VERB
gujaf-326	179	10	the	the	DET
gujaf-326	179	11	effects	effect	NOUN
gujaf-326	179	12	of	of	ADP
gujaf-326	179	13	compliance	compliance	NOUN
gujaf-326	179	14	cost	cost	NOUN
gujaf-326	179	15	and	and	CCONJ
gujaf-326	179	16	tax	tax	NOUN
gujaf-326	179	17	burden	burden	NOUN
gujaf-326	179	18	on	on	ADP
gujaf-326	179	19	smes	sme	NOUN
gujaf-326	179	20	’	'	PUNCT
gujaf-326	179	21	tax	tax	NOUN
gujaf-326	179	22	compliance	compliance	NOUN
gujaf-326	179	23	.	.	PUNCT
gujaf-326	180	1	the	the	DET
gujaf-326	180	2	government	government	NOUN
gujaf-326	180	3	will	will	AUX
gujaf-326	180	4	also	also	ADV
gujaf-326	180	5	be	be	AUX
gujaf-326	180	6	aware	aware	ADJ
gujaf-326	180	7	of	of	ADP
gujaf-326	180	8	the	the	DET
gujaf-326	180	9	key	key	ADJ
gujaf-326	180	10	factors	factor	NOUN
gujaf-326	180	11	influencing	influence	VERB
gujaf-326	180	12	smes	sme	NOUN
gujaf-326	180	13	'	'	PART
gujaf-326	180	14	tax	tax	NOUN
gujaf-326	180	15	compliance	compliance	NOUN
gujaf-326	180	16	as	as	ADP
gujaf-326	180	17	a	a	DET
gujaf-326	180	18	consequence	consequence	NOUN
gujaf-326	180	19	of	of	ADP
gujaf-326	180	20	this	this	DET
gujaf-326	180	21	study	study	NOUN
gujaf-326	180	22	.	.	PUNCT
gujaf-326	181	1	this	this	PRON
gujaf-326	181	2	will	will	AUX
gujaf-326	181	3	enable	enable	VERB
gujaf-326	181	4	the	the	DET
gujaf-326	181	5	government	government	NOUN
gujaf-326	181	6	to	to	PART
gujaf-326	181	7	modify	modify	VERB
gujaf-326	181	8	its	its	PRON
gujaf-326	181	9	policies	policy	NOUN
gujaf-326	181	10	by	by	ADP
gujaf-326	181	11	the	the	DET
gujaf-326	181	12	crucial	crucial	ADJ
gujaf-326	181	13	factors	factor	NOUN
gujaf-326	181	14	that	that	SCONJ
gujaf-326	181	15	this	this	DET
gujaf-326	181	16	study	study	NOUN
gujaf-326	181	17	will	will	AUX
gujaf-326	181	18	disclose	disclose	VERB
gujaf-326	181	19	to	to	ADP
gujaf-326	181	20	influence	influence	VERB
gujaf-326	181	21	tax	tax	NOUN
gujaf-326	181	22	compliance	compliance	NOUN
gujaf-326	181	23	.	.	PUNCT
gujaf-326	182	1	this	this	DET
gujaf-326	182	2	study	study	NOUN
gujaf-326	182	3	may	may	AUX
gujaf-326	182	4	be	be	AUX
gujaf-326	182	5	used	use	VERB
gujaf-326	182	6	as	as	ADP
gujaf-326	182	7	a	a	DET
gujaf-326	182	8	crucial	crucial	ADJ
gujaf-326	182	9	reference	reference	NOUN
gujaf-326	182	10	point	point	NOUN
gujaf-326	182	11	by	by	ADP
gujaf-326	182	12	future	future	ADJ
gujaf-326	182	13	researchers	researcher	NOUN
gujaf-326	182	14	who	who	PRON
gujaf-326	182	15	may	may	AUX
gujaf-326	182	16	desire	desire	VERB
gujaf-326	182	17	to	to	PART
gujaf-326	182	18	work	work	VERB
gujaf-326	182	19	on	on	ADP
gujaf-326	182	20	a	a	DET
gujaf-326	182	21	related	relate	VERB
gujaf-326	182	22	topic	topic	NOUN
gujaf-326	182	23	to	to	PART
gujaf-326	182	24	obtain	obtain	VERB
gujaf-326	182	25	the	the	DET
gujaf-326	182	26	materials	material	NOUN
gujaf-326	182	27	they	they	PRON
gujaf-326	182	28	require	require	VERB
gujaf-326	182	29	.	.	PUNCT
gujaf-326	183	1	the	the	DET
gujaf-326	183	2	remainder	remainder	NOUN
gujaf-326	183	3	of	of	ADP
gujaf-326	183	4	the	the	DET
gujaf-326	183	5	paper	paper	NOUN
gujaf-326	183	6	is	be	AUX
gujaf-326	183	7	organized	organize	VERB
gujaf-326	183	8	as	as	SCONJ
gujaf-326	183	9	follows	follow	VERB
gujaf-326	183	10	.	.	PUNCT
gujaf-326	184	1	section	section	NOUN
gujaf-326	184	2	two	two	NUM
gujaf-326	184	3	reviews	review	NOUN
gujaf-326	184	4	relevant	relevant	ADJ
gujaf-326	184	5	literature	literature	NOUN
gujaf-326	184	6	relating	relate	VERB
gujaf-326	184	7	to	to	ADP
gujaf-326	184	8	tax	tax	NOUN
gujaf-326	184	9	compliance	compliance	NOUN
gujaf-326	184	10	,	,	PUNCT
gujaf-326	184	11	cost	cost	NOUN
gujaf-326	184	12	of	of	ADP
gujaf-326	184	13	compliance	compliance	NOUN
gujaf-326	184	14	and	and	CCONJ
gujaf-326	184	15	tax	tax	NOUN
gujaf-326	184	16	burden	burden	NOUN
gujaf-326	184	17	,	,	PUNCT
gujaf-326	184	18	the	the	DET
gujaf-326	184	19	underlying	underlie	VERB
gujaf-326	184	20	theory	theory	NOUN
gujaf-326	184	21	and	and	CCONJ
gujaf-326	184	22	the	the	DET
gujaf-326	184	23	research	research	NOUN
gujaf-326	184	24	framework	framework	NOUN
gujaf-326	184	25	,	,	PUNCT
gujaf-326	184	26	section	section	NOUN
gujaf-326	184	27	three	three	NUM
gujaf-326	184	28	deals	deal	NOUN
gujaf-326	184	29	with	with	ADP
gujaf-326	184	30	methodological	methodological	ADJ
gujaf-326	184	31	issues	issue	NOUN
gujaf-326	184	32	of	of	ADP
gujaf-326	184	33	the	the	DET
gujaf-326	184	34	paper	paper	NOUN
gujaf-326	184	35	,	,	PUNCT
gujaf-326	184	36	section	section	NOUN
gujaf-326	184	37	four	four	NUM
gujaf-326	184	38	analyzes	analyze	VERB
gujaf-326	184	39	the	the	DET
gujaf-326	184	40	data	datum	NOUN
gujaf-326	184	41	and	and	CCONJ
gujaf-326	184	42	discusses	discuss	VERB
gujaf-326	184	43	the	the	DET
gujaf-326	184	44	findings	finding	NOUN
gujaf-326	184	45	of	of	ADP
gujaf-326	184	46	the	the	DET
gujaf-326	184	47	study	study	NOUN
gujaf-326	184	48	,	,	PUNCT
gujaf-326	184	49	section	section	NOUN
gujaf-326	184	50	five	five	NUM
gujaf-326	184	51	concludes	conclude	VERB
gujaf-326	184	52	the	the	DET
gujaf-326	184	53	study	study	NOUN
gujaf-326	184	54	and	and	CCONJ
gujaf-326	184	55	proffers	proffer	VERB
gujaf-326	184	56	recommendations	recommendation	NOUN
gujaf-326	184	57	.	.	PUNCT
gujaf-326	185	1	2.0	2.0	NUM
gujaf-326	185	2	literature	literature	NOUN
gujaf-326	185	3	review	review	NOUN
gujaf-326	185	4	this	this	DET
gujaf-326	185	5	section	section	NOUN
gujaf-326	185	6	begins	begin	VERB
gujaf-326	185	7	with	with	ADP
gujaf-326	185	8	the	the	DET
gujaf-326	185	9	definition	definition	NOUN
gujaf-326	185	10	of	of	ADP
gujaf-326	185	11	key	key	ADJ
gujaf-326	185	12	concepts	concept	NOUN
gujaf-326	185	13	central	central	ADJ
gujaf-326	185	14	to	to	ADP
gujaf-326	185	15	the	the	DET
gujaf-326	185	16	study	study	NOUN
gujaf-326	185	17	,	,	PUNCT
gujaf-326	185	18	including	include	VERB
gujaf-326	185	19	tax	tax	NOUN
gujaf-326	185	20	compliance	compliance	NOUN
gujaf-326	185	21	,	,	PUNCT
gujaf-326	185	22	compliance	compliance	NOUN
gujaf-326	185	23	cost	cost	NOUN
gujaf-326	185	24	,	,	PUNCT
gujaf-326	185	25	and	and	CCONJ
gujaf-326	185	26	tax	tax	NOUN
gujaf-326	185	27	burden	burden	NOUN
gujaf-326	185	28	.	.	PUNCT
gujaf-326	186	1	it	it	PRON
gujaf-326	186	2	then	then	ADV
gujaf-326	186	3	provides	provide	VERB
gujaf-326	186	4	a	a	DET
gujaf-326	186	5	review	review	NOUN
gujaf-326	186	6	of	of	ADP
gujaf-326	186	7	empirical	empirical	ADJ
gujaf-326	186	8	studies	study	NOUN
gujaf-326	186	9	related	relate	VERB
gujaf-326	186	10	to	to	ADP
gujaf-326	186	11	these	these	DET
gujaf-326	186	12	concepts	concept	NOUN
gujaf-326	186	13	.	.	PUNCT
gujaf-326	187	1	finally	finally	ADV
gujaf-326	187	2	,	,	PUNCT
gujaf-326	187	3	the	the	DET
gujaf-326	187	4	section	section	NOUN
gujaf-326	187	5	concludes	conclude	VERB
gujaf-326	187	6	with	with	ADP
gujaf-326	187	7	a	a	DET
gujaf-326	187	8	discussion	discussion	NOUN
gujaf-326	187	9	of	of	ADP
gujaf-326	187	10	the	the	DET
gujaf-326	187	11	theoretical	theoretical	ADJ
gujaf-326	187	12	framework	framework	NOUN
gujaf-326	187	13	that	that	PRON
gujaf-326	187	14	underpins	underpin	VERB
gujaf-326	187	15	the	the	DET
gujaf-326	187	16	research	research	NOUN
gujaf-326	187	17	.	.	PUNCT
gujaf-326	188	1	tax	tax	NOUN
gujaf-326	188	2	compliance	compliance	NOUN
gujaf-326	188	3	tax	tax	NOUN
gujaf-326	188	4	compliance	compliance	NOUN
gujaf-326	188	5	is	be	AUX
gujaf-326	188	6	a	a	DET
gujaf-326	188	7	term	term	NOUN
gujaf-326	188	8	that	that	PRON
gujaf-326	188	9	is	be	AUX
gujaf-326	188	10	often	often	ADV
gujaf-326	188	11	difficult	difficult	ADJ
gujaf-326	188	12	to	to	PART
gujaf-326	188	13	define	define	VERB
gujaf-326	188	14	in	in	ADP
gujaf-326	188	15	the	the	DET
gujaf-326	188	16	literature	literature	NOUN
gujaf-326	188	17	.	.	PUNCT
gujaf-326	189	1	at	at	ADP
gujaf-326	189	2	its	its	PRON
gujaf-326	189	3	core	core	NOUN
gujaf-326	189	4	,	,	PUNCT
gujaf-326	189	5	tax	tax	NOUN
gujaf-326	189	6	compliance	compliance	NOUN
gujaf-326	189	7	refers	refer	VERB
gujaf-326	189	8	to	to	ADP
gujaf-326	189	9	the	the	DET
gujaf-326	189	10	voluntary	voluntary	ADJ
gujaf-326	189	11	and	and	CCONJ
gujaf-326	189	12	complete	complete	ADJ
gujaf-326	189	13	fulfillment	fulfillment	NOUN
gujaf-326	189	14	of	of	ADP
gujaf-326	189	15	all	all	DET
gujaf-326	189	16	legal	legal	ADJ
gujaf-326	189	17	tax	tax	NOUN
gujaf-326	189	18	obligations	obligation	NOUN
gujaf-326	189	19	.	.	PUNCT
gujaf-326	190	1	it	it	PRON
gujaf-326	190	2	measures	measure	VERB
gujaf-326	190	3	the	the	DET
gujaf-326	190	4	extent	extent	NOUN
gujaf-326	190	5	to	to	PART
gujaf-326	190	6	which	which	PRON
gujaf-326	190	7	taxpayers	taxpayer	NOUN
gujaf-326	190	8	adhere	adhere	VERB
gujaf-326	190	9	to	to	ADP
gujaf-326	190	10	their	their	PRON
gujaf-326	190	11	nation	nation	NOUN
gujaf-326	190	12	's	's	PART
gujaf-326	190	13	tax	tax	NOUN
gujaf-326	190	14	laws	law	NOUN
gujaf-326	190	15	.	.	PUNCT
gujaf-326	191	1	james	james	PROPN
gujaf-326	191	2	and	and	CCONJ
gujaf-326	191	3	alley	alley	PROPN
gujaf-326	191	4	gusau	gusau	PROPN
gujaf-326	191	5	journal	journal	PROPN
gujaf-326	191	6	of	of	ADP
gujaf-326	191	7	accounting	accounting	NOUN
gujaf-326	191	8	and	and	CCONJ
gujaf-326	191	9	finance	finance	NOUN
gujaf-326	191	10	,	,	PUNCT
gujaf-326	191	11	vol	vol	NOUN
gujaf-326	191	12	.	.	PROPN
gujaf-326	191	13	5	5	NUM
gujaf-326	191	14	,	,	PUNCT
gujaf-326	191	15	issue	issue	NOUN
gujaf-326	191	16	2	2	NUM
gujaf-326	191	17	,	,	PUNCT
gujaf-326	191	18	october	october	PROPN
gujaf-326	191	19	,	,	PUNCT
gujaf-326	191	20	2024	2024	NUM
gujaf-326	191	21	266	266	NUM
gujaf-326	191	22	(	(	PUNCT
gujaf-326	191	23	2004	2004	NUM
gujaf-326	191	24	)	)	PUNCT
gujaf-326	191	25	define	define	VERB
gujaf-326	191	26	tax	tax	NOUN
gujaf-326	191	27	compliance	compliance	NOUN
gujaf-326	191	28	as	as	ADP
gujaf-326	191	29	the	the	DET
gujaf-326	191	30	ability	ability	NOUN
gujaf-326	191	31	of	of	ADP
gujaf-326	191	32	a	a	DET
gujaf-326	191	33	taxpayer	taxpayer	NOUN
gujaf-326	191	34	or	or	CCONJ
gujaf-326	191	35	taxable	taxable	ADJ
gujaf-326	191	36	entity	entity	NOUN
gujaf-326	191	37	to	to	PART
gujaf-326	191	38	comply	comply	VERB
gujaf-326	191	39	with	with	ADP
gujaf-326	191	40	tax	tax	NOUN
gujaf-326	191	41	laws	law	NOUN
gujaf-326	191	42	and	and	CCONJ
gujaf-326	191	43	regulations	regulation	NOUN
gujaf-326	191	44	without	without	ADP
gujaf-326	191	45	the	the	DET
gujaf-326	191	46	need	need	NOUN
gujaf-326	191	47	for	for	ADP
gujaf-326	191	48	enforcement	enforcement	NOUN
gujaf-326	191	49	actions	action	NOUN
gujaf-326	191	50	.	.	PUNCT
gujaf-326	192	1	non	non	ADJ
gujaf-326	192	2	-	-	NOUN
gujaf-326	192	3	compliance	compliance	NOUN
gujaf-326	192	4	can	can	AUX
gujaf-326	192	5	take	take	VERB
gujaf-326	192	6	various	various	ADJ
gujaf-326	192	7	forms	form	NOUN
gujaf-326	192	8	,	,	PUNCT
gujaf-326	192	9	such	such	ADJ
gujaf-326	192	10	as	as	ADP
gujaf-326	192	11	failure	failure	NOUN
gujaf-326	192	12	to	to	PART
gujaf-326	192	13	file	file	VERB
gujaf-326	192	14	a	a	DET
gujaf-326	192	15	tax	tax	NOUN
gujaf-326	192	16	return	return	NOUN
gujaf-326	192	17	on	on	ADP
gujaf-326	192	18	time	time	NOUN
gujaf-326	192	19	,	,	PUNCT
gujaf-326	192	20	underreporting	underreporte	VERB
gujaf-326	192	21	income	income	NOUN
gujaf-326	192	22	,	,	PUNCT
gujaf-326	192	23	overstating	overstate	VERB
gujaf-326	192	24	deductions	deduction	NOUN
gujaf-326	192	25	,	,	PUNCT
gujaf-326	192	26	or	or	CCONJ
gujaf-326	192	27	failing	fail	VERB
gujaf-326	192	28	to	to	PART
gujaf-326	192	29	pay	pay	VERB
gujaf-326	192	30	taxes	taxis	NOUN
gujaf-326	192	31	due	due	ADJ
gujaf-326	192	32	by	by	ADP
gujaf-326	192	33	the	the	DET
gujaf-326	192	34	required	require	VERB
gujaf-326	192	35	deadline	deadline	NOUN
gujaf-326	192	36	.	.	PUNCT
gujaf-326	193	1	the	the	DET
gujaf-326	193	2	compliance	compliance	NOUN
gujaf-326	193	3	risk	risk	NOUN
gujaf-326	193	4	model	model	NOUN
gujaf-326	193	5	identifies	identify	VERB
gujaf-326	193	6	two	two	NUM
gujaf-326	193	7	primary	primary	ADJ
gujaf-326	193	8	factors	factor	NOUN
gujaf-326	193	9	that	that	PRON
gujaf-326	193	10	contribute	contribute	VERB
gujaf-326	193	11	to	to	ADP
gujaf-326	193	12	tax	tax	NOUN
gujaf-326	193	13	non	non	ADJ
gujaf-326	193	14	-	-	NOUN
gujaf-326	193	15	compliance	compliance	NOUN
gujaf-326	193	16	:	:	PUNCT
gujaf-326	193	17	the	the	DET
gujaf-326	193	18	rationality	rationality	NOUN
gujaf-326	193	19	of	of	ADP
gujaf-326	193	20	economic	economic	ADJ
gujaf-326	193	21	systems	system	NOUN
gujaf-326	193	22	and	and	CCONJ
gujaf-326	193	23	social	social	ADJ
gujaf-326	193	24	challenges	challenge	NOUN
gujaf-326	193	25	.	.	PUNCT
gujaf-326	194	1	effects	effect	NOUN
gujaf-326	194	2	of	of	ADP
gujaf-326	194	3	tax	tax	NOUN
gujaf-326	194	4	compliance	compliance	NOUN
gujaf-326	194	5	various	various	ADJ
gujaf-326	194	6	researchers	researcher	NOUN
gujaf-326	194	7	,	,	PUNCT
gujaf-326	194	8	scholars	scholar	NOUN
gujaf-326	194	9	,	,	PUNCT
gujaf-326	194	10	and	and	CCONJ
gujaf-326	194	11	stakeholders	stakeholder	NOUN
gujaf-326	194	12	have	have	AUX
gujaf-326	194	13	identified	identify	VERB
gujaf-326	194	14	several	several	ADJ
gujaf-326	194	15	factors	factor	NOUN
gujaf-326	194	16	influencing	influence	VERB
gujaf-326	194	17	tax	tax	NOUN
gujaf-326	194	18	compliance	compliance	NOUN
gujaf-326	194	19	among	among	ADP
gujaf-326	194	20	small	small	ADJ
gujaf-326	194	21	and	and	CCONJ
gujaf-326	194	22	medium	medium	ADJ
gujaf-326	194	23	-	-	PUNCT
gujaf-326	194	24	sized	sized	ADJ
gujaf-326	194	25	enterprises	enterprise	NOUN
gujaf-326	194	26	(	(	PUNCT
gujaf-326	194	27	smes	sme	NOUN
gujaf-326	194	28	)	)	PUNCT
gujaf-326	194	29	.	.	PUNCT
gujaf-326	195	1	this	this	DET
gujaf-326	195	2	study	study	NOUN
gujaf-326	195	3	focuses	focus	VERB
gujaf-326	195	4	on	on	ADP
gujaf-326	195	5	two	two	NUM
gujaf-326	195	6	specific	specific	ADJ
gujaf-326	195	7	factors	factor	NOUN
gujaf-326	195	8	compliance	compliance	NOUN
gujaf-326	195	9	cost	cost	NOUN
gujaf-326	195	10	and	and	CCONJ
gujaf-326	195	11	tax	tax	NOUN
gujaf-326	195	12	burden	burden	NOUN
gujaf-326	195	13	which	which	PRON
gujaf-326	195	14	serve	serve	VERB
gujaf-326	195	15	as	as	ADP
gujaf-326	195	16	the	the	DET
gujaf-326	195	17	independent	independent	ADJ
gujaf-326	195	18	variables	variable	NOUN
gujaf-326	195	19	in	in	ADP
gujaf-326	195	20	the	the	DET
gujaf-326	195	21	research	research	NOUN
gujaf-326	195	22	.	.	PUNCT
gujaf-326	196	1	tax	tax	NOUN
gujaf-326	196	2	burden	burden	NOUN
gujaf-326	196	3	tax	tax	NOUN
gujaf-326	196	4	burden	burden	NOUN
gujaf-326	196	5	refers	refer	VERB
gujaf-326	196	6	to	to	ADP
gujaf-326	196	7	the	the	DET
gujaf-326	196	8	financial	financial	ADJ
gujaf-326	196	9	obligation	obligation	NOUN
gujaf-326	196	10	imposed	impose	VERB
gujaf-326	196	11	by	by	ADP
gujaf-326	196	12	governments	government	NOUN
gujaf-326	196	13	on	on	ADP
gujaf-326	196	14	individuals	individual	NOUN
gujaf-326	196	15	,	,	PUNCT
gujaf-326	196	16	businesses	business	NOUN
gujaf-326	196	17	,	,	PUNCT
gujaf-326	196	18	or	or	CCONJ
gujaf-326	196	19	property	property	NOUN
gujaf-326	196	20	.	.	PUNCT
gujaf-326	197	1	it	it	PRON
gujaf-326	197	2	is	be	AUX
gujaf-326	197	3	a	a	DET
gujaf-326	197	4	complex	complex	ADJ
gujaf-326	197	5	concept	concept	NOUN
gujaf-326	197	6	often	often	ADV
gujaf-326	197	7	analysed	analyse	VERB
gujaf-326	197	8	to	to	PART
gujaf-326	197	9	understand	understand	VERB
gujaf-326	197	10	its	its	PRON
gujaf-326	197	11	broader	broad	ADJ
gujaf-326	197	12	implications	implication	NOUN
gujaf-326	197	13	on	on	ADP
gujaf-326	197	14	economic	economic	ADJ
gujaf-326	197	15	behaviour	behaviour	NOUN
gujaf-326	197	16	,	,	PUNCT
gujaf-326	197	17	social	social	ADJ
gujaf-326	197	18	equity	equity	NOUN
gujaf-326	197	19	,	,	PUNCT
gujaf-326	197	20	and	and	CCONJ
gujaf-326	197	21	public	public	ADJ
gujaf-326	197	22	policy	policy	NOUN
gujaf-326	197	23	.	.	PUNCT
gujaf-326	198	1	the	the	DET
gujaf-326	198	2	tax	tax	NOUN
gujaf-326	198	3	burden	burden	NOUN
gujaf-326	198	4	is	be	AUX
gujaf-326	198	5	a	a	DET
gujaf-326	198	6	critical	critical	ADJ
gujaf-326	198	7	variable	variable	NOUN
gujaf-326	198	8	in	in	ADP
gujaf-326	198	9	studies	study	NOUN
gujaf-326	198	10	across	across	ADP
gujaf-326	198	11	economics	economic	NOUN
gujaf-326	198	12	,	,	PUNCT
gujaf-326	198	13	public	public	ADJ
gujaf-326	198	14	finance	finance	NOUN
gujaf-326	198	15	,	,	PUNCT
gujaf-326	198	16	and	and	CCONJ
gujaf-326	198	17	sociology	sociology	NOUN
gujaf-326	198	18	,	,	PUNCT
gujaf-326	198	19	offering	offer	VERB
gujaf-326	198	20	insights	insight	NOUN
gujaf-326	198	21	into	into	ADP
gujaf-326	198	22	how	how	SCONJ
gujaf-326	198	23	taxation	taxation	NOUN
gujaf-326	198	24	interacts	interact	VERB
gujaf-326	198	25	with	with	ADP
gujaf-326	198	26	societal	societal	ADJ
gujaf-326	198	27	outcomes	outcome	NOUN
gujaf-326	198	28	.	.	PUNCT
gujaf-326	199	1	smith	smith	PROPN
gujaf-326	199	2	and	and	CCONJ
gujaf-326	199	3	johnson	johnson	PROPN
gujaf-326	199	4	(	(	PUNCT
gujaf-326	199	5	2017	2017	NUM
gujaf-326	199	6	)	)	PUNCT
gujaf-326	199	7	investigated	investigate	VERB
gujaf-326	199	8	the	the	DET
gujaf-326	199	9	relationship	relationship	NOUN
gujaf-326	199	10	between	between	ADP
gujaf-326	199	11	tax	tax	NOUN
gujaf-326	199	12	burden	burden	NOUN
gujaf-326	199	13	and	and	CCONJ
gujaf-326	199	14	tax	tax	NOUN
gujaf-326	199	15	compliance	compliance	NOUN
gujaf-326	199	16	in	in	ADP
gujaf-326	199	17	oecd	oecd	PROPN
gujaf-326	199	18	countries	country	NOUN
gujaf-326	199	19	.	.	PUNCT
gujaf-326	200	1	using	use	VERB
gujaf-326	200	2	secondary	secondary	ADJ
gujaf-326	200	3	data	datum	NOUN
gujaf-326	200	4	from	from	ADP
gujaf-326	200	5	oecd	oecd	PROPN
gujaf-326	200	6	databases	database	NOUN
gujaf-326	200	7	,	,	PUNCT
gujaf-326	200	8	the	the	DET
gujaf-326	200	9	study	study	NOUN
gujaf-326	200	10	focused	focus	VERB
gujaf-326	200	11	on	on	ADP
gujaf-326	200	12	tax	tax	NOUN
gujaf-326	200	13	-	-	PUNCT
gujaf-326	200	14	togdp	togdp	NOUN
gujaf-326	200	15	ratios	ratio	NOUN
gujaf-326	200	16	and	and	CCONJ
gujaf-326	200	17	tax	tax	NOUN
gujaf-326	200	18	compliance	compliance	NOUN
gujaf-326	200	19	rates	rate	NOUN
gujaf-326	200	20	.	.	PUNCT
gujaf-326	201	1	through	through	ADP
gujaf-326	201	2	panel	panel	NOUN
gujaf-326	201	3	regression	regression	NOUN
gujaf-326	201	4	analysis	analysis	NOUN
gujaf-326	201	5	,	,	PUNCT
gujaf-326	201	6	which	which	PRON
gujaf-326	201	7	controlled	control	VERB
gujaf-326	201	8	for	for	ADP
gujaf-326	201	9	country	country	NOUN
gujaf-326	201	10	-	-	PUNCT
gujaf-326	201	11	specific	specific	ADJ
gujaf-326	201	12	effects	effect	NOUN
gujaf-326	201	13	and	and	CCONJ
gujaf-326	201	14	time	time	NOUN
gujaf-326	201	15	trends	trend	NOUN
gujaf-326	201	16	,	,	PUNCT
gujaf-326	201	17	the	the	DET
gujaf-326	201	18	study	study	NOUN
gujaf-326	201	19	revealed	reveal	VERB
gujaf-326	201	20	a	a	DET
gujaf-326	201	21	non	non	ADJ
gujaf-326	201	22	-	-	ADJ
gujaf-326	201	23	linear	linear	ADJ
gujaf-326	201	24	relationship	relationship	NOUN
gujaf-326	201	25	between	between	ADP
gujaf-326	201	26	tax	tax	NOUN
gujaf-326	201	27	burden	burden	NOUN
gujaf-326	201	28	and	and	CCONJ
gujaf-326	201	29	tax	tax	NOUN
gujaf-326	201	30	compliance	compliance	NOUN
gujaf-326	201	31	in	in	ADP
gujaf-326	201	32	these	these	DET
gujaf-326	201	33	countries	country	NOUN
gujaf-326	201	34	.	.	PUNCT
gujaf-326	202	1	adenuga	adenuga	INTJ
gujaf-326	202	2	et	et	PROPN
gujaf-326	202	3	al	al	PROPN
gujaf-326	202	4	.	.	PROPN
gujaf-326	202	5	,	,	PUNCT
gujaf-326	202	6	(	(	PUNCT
gujaf-326	202	7	2019	2019	NUM
gujaf-326	202	8	)	)	PUNCT
gujaf-326	202	9	explored	explore	VERB
gujaf-326	202	10	the	the	DET
gujaf-326	202	11	impact	impact	NOUN
gujaf-326	202	12	of	of	ADP
gujaf-326	202	13	tax	tax	NOUN
gujaf-326	202	14	burden	burden	NOUN
gujaf-326	202	15	and	and	CCONJ
gujaf-326	202	16	compliance	compliance	NOUN
gujaf-326	202	17	costs	cost	NOUN
gujaf-326	202	18	on	on	ADP
gujaf-326	202	19	tax	tax	NOUN
gujaf-326	202	20	evasion	evasion	NOUN
gujaf-326	202	21	among	among	ADP
gujaf-326	202	22	smes	sme	NOUN
gujaf-326	202	23	in	in	ADP
gujaf-326	202	24	developing	develop	VERB
gujaf-326	202	25	economies	economy	NOUN
gujaf-326	202	26	.	.	PUNCT
gujaf-326	203	1	using	use	VERB
gujaf-326	203	2	a	a	DET
gujaf-326	203	3	mixed	mixed	ADJ
gujaf-326	203	4	-	-	PUNCT
gujaf-326	203	5	method	method	NOUN
gujaf-326	203	6	approach	approach	NOUN
gujaf-326	203	7	,	,	PUNCT
gujaf-326	203	8	the	the	DET
gujaf-326	203	9	data	datum	NOUN
gujaf-326	203	10	was	be	AUX
gujaf-326	203	11	analysed	analyse	VERB
gujaf-326	203	12	through	through	ADP
gujaf-326	203	13	descriptive	descriptive	ADJ
gujaf-326	203	14	statistics	statistic	NOUN
gujaf-326	203	15	and	and	CCONJ
gujaf-326	203	16	logistic	logistic	ADJ
gujaf-326	203	17	regression	regression	NOUN
gujaf-326	203	18	.	.	PUNCT
gujaf-326	204	1	the	the	DET
gujaf-326	204	2	study	study	NOUN
gujaf-326	204	3	found	find	VERB
gujaf-326	204	4	that	that	SCONJ
gujaf-326	204	5	high	high	ADJ
gujaf-326	204	6	tax	tax	NOUN
gujaf-326	204	7	burdens	burden	NOUN
gujaf-326	204	8	,	,	PUNCT
gujaf-326	204	9	coupled	couple	VERB
gujaf-326	204	10	with	with	ADP
gujaf-326	204	11	significant	significant	ADJ
gujaf-326	204	12	compliance	compliance	NOUN
gujaf-326	204	13	costs	cost	NOUN
gujaf-326	204	14	,	,	PUNCT
gujaf-326	204	15	often	often	ADV
gujaf-326	204	16	drive	drive	VERB
gujaf-326	204	17	smes	sme	NOUN
gujaf-326	204	18	to	to	PART
gujaf-326	204	19	evade	evade	VERB
gujaf-326	204	20	taxes	taxis	NOUN
gujaf-326	204	21	.	.	PUNCT
gujaf-326	205	1	gómez	gómez	NOUN
gujaf-326	205	2	and	and	CCONJ
gujaf-326	205	3	martinez	martinez	PROPN
gujaf-326	205	4	(	(	PUNCT
gujaf-326	205	5	2018	2018	NUM
gujaf-326	205	6	)	)	PUNCT
gujaf-326	205	7	examined	examine	VERB
gujaf-326	205	8	the	the	DET
gujaf-326	205	9	effect	effect	NOUN
gujaf-326	205	10	of	of	ADP
gujaf-326	205	11	tax	tax	NOUN
gujaf-326	205	12	burden	burden	NOUN
gujaf-326	205	13	on	on	ADP
gujaf-326	205	14	tax	tax	NOUN
gujaf-326	205	15	compliance	compliance	NOUN
gujaf-326	205	16	within	within	ADP
gujaf-326	205	17	the	the	DET
gujaf-326	205	18	informal	informal	ADJ
gujaf-326	205	19	sector	sector	NOUN
gujaf-326	205	20	in	in	ADP
gujaf-326	205	21	latin	latin	ADJ
gujaf-326	205	22	american	american	ADJ
gujaf-326	205	23	countries	country	NOUN
gujaf-326	205	24	.	.	PUNCT
gujaf-326	206	1	a	a	DET
gujaf-326	206	2	sample	sample	NOUN
gujaf-326	206	3	of	of	ADP
gujaf-326	206	4	10,000	10,000	NUM
gujaf-326	206	5	households	household	NOUN
gujaf-326	206	6	and	and	CCONJ
gujaf-326	206	7	informal	informal	ADJ
gujaf-326	206	8	businesses	business	NOUN
gujaf-326	206	9	was	be	AUX
gujaf-326	206	10	used	use	VERB
gujaf-326	206	11	for	for	ADP
gujaf-326	206	12	data	data	NOUN
gujaf-326	206	13	collection	collection	NOUN
gujaf-326	206	14	,	,	PUNCT
gujaf-326	206	15	with	with	ADP
gujaf-326	206	16	probit	probit	NOUN
gujaf-326	206	17	regression	regression	NOUN
gujaf-326	206	18	and	and	CCONJ
gujaf-326	206	19	cross	cross	NOUN
gujaf-326	206	20	-	-	NOUN
gujaf-326	206	21	tabulation	tabulation	NOUN
gujaf-326	206	22	analyses	analysis	NOUN
gujaf-326	206	23	.	.	PUNCT
gujaf-326	207	1	the	the	DET
gujaf-326	207	2	findings	finding	NOUN
gujaf-326	207	3	revealed	reveal	VERB
gujaf-326	207	4	that	that	SCONJ
gujaf-326	207	5	a	a	DET
gujaf-326	207	6	high	high	ADJ
gujaf-326	207	7	tax	tax	NOUN
gujaf-326	207	8	burden	burden	NOUN
gujaf-326	207	9	significantly	significantly	ADV
gujaf-326	207	10	deters	deter	VERB
gujaf-326	207	11	informal	informal	ADJ
gujaf-326	207	12	businesses	business	NOUN
gujaf-326	207	13	from	from	ADP
gujaf-326	207	14	formalizing	formalizing	NOUN
gujaf-326	207	15	.	.	PUNCT
gujaf-326	208	1	however	however	ADV
gujaf-326	208	2	,	,	PUNCT
gujaf-326	208	3	lowering	lower	VERB
gujaf-326	208	4	tax	tax	NOUN
gujaf-326	208	5	rates	rate	NOUN
gujaf-326	208	6	and	and	CCONJ
gujaf-326	208	7	simplifying	simplify	VERB
gujaf-326	208	8	registration	registration	NOUN
gujaf-326	208	9	processes	process	NOUN
gujaf-326	208	10	could	could	AUX
gujaf-326	208	11	encourage	encourage	VERB
gujaf-326	208	12	formalization	formalization	NOUN
gujaf-326	208	13	,	,	PUNCT
gujaf-326	208	14	thereby	thereby	ADV
gujaf-326	208	15	increasing	increase	VERB
gujaf-326	208	16	tax	tax	NOUN
gujaf-326	208	17	compliance	compliance	NOUN
gujaf-326	208	18	.	.	PUNCT
gujaf-326	209	1	kraus	kraus	PROPN
gujaf-326	209	2	and	and	CCONJ
gujaf-326	209	3	schneider	schneider	PROPN
gujaf-326	209	4	(	(	PUNCT
gujaf-326	209	5	2016	2016	NUM
gujaf-326	209	6	)	)	PUNCT
gujaf-326	209	7	studied	study	VERB
gujaf-326	209	8	how	how	SCONJ
gujaf-326	209	9	perceptions	perception	NOUN
gujaf-326	209	10	of	of	ADP
gujaf-326	209	11	the	the	DET
gujaf-326	209	12	tax	tax	NOUN
gujaf-326	209	13	burden	burden	NOUN
gujaf-326	209	14	affect	affect	VERB
gujaf-326	209	15	taxpayer	taxpayer	NOUN
gujaf-326	209	16	compliance	compliance	NOUN
gujaf-326	209	17	behaviour	behaviour	NOUN
gujaf-326	209	18	.	.	PUNCT
gujaf-326	210	1	using	use	VERB
gujaf-326	210	2	a	a	DET
gujaf-326	210	3	sample	sample	NOUN
gujaf-326	210	4	of	of	ADP
gujaf-326	210	5	2,000	2,000	NUM
gujaf-326	210	6	respondents	respondent	NOUN
gujaf-326	210	7	(	(	PUNCT
gujaf-326	210	8	1,000	1,000	NUM
gujaf-326	210	9	from	from	ADP
gujaf-326	210	10	each	each	DET
gujaf-326	210	11	country	country	NOUN
gujaf-326	210	12	)	)	PUNCT
gujaf-326	210	13	,	,	PUNCT
gujaf-326	210	14	the	the	DET
gujaf-326	210	15	data	datum	NOUN
gujaf-326	210	16	was	be	AUX
gujaf-326	210	17	collected	collect	VERB
gujaf-326	210	18	via	via	ADP
gujaf-326	210	19	questionnaires	questionnaire	NOUN
gujaf-326	210	20	and	and	CCONJ
gujaf-326	210	21	analysed	analyse	VERB
gujaf-326	210	22	using	use	VERB
gujaf-326	210	23	structural	structural	ADJ
gujaf-326	210	24	equation	equation	NOUN
gujaf-326	210	25	modelling	modelling	NOUN
gujaf-326	210	26	(	(	PUNCT
gujaf-326	210	27	sem	sem	NOUN
gujaf-326	210	28	)	)	PUNCT
gujaf-326	210	29	.	.	PUNCT
gujaf-326	211	1	the	the	DET
gujaf-326	211	2	study	study	NOUN
gujaf-326	211	3	concluded	conclude	VERB
gujaf-326	211	4	that	that	SCONJ
gujaf-326	211	5	perceptions	perception	NOUN
gujaf-326	211	6	of	of	ADP
gujaf-326	211	7	fairness	fairness	NOUN
gujaf-326	211	8	and	and	CCONJ
gujaf-326	211	9	efficiency	efficiency	NOUN
gujaf-326	211	10	in	in	ADP
gujaf-326	211	11	tax	tax	NOUN
gujaf-326	211	12	administration	administration	NOUN
gujaf-326	211	13	play	play	VERB
gujaf-326	211	14	a	a	DET
gujaf-326	211	15	crucial	crucial	ADJ
gujaf-326	211	16	role	role	NOUN
gujaf-326	211	17	in	in	ADP
gujaf-326	211	18	shaping	shape	VERB
gujaf-326	211	19	tax	tax	NOUN
gujaf-326	211	20	compliance	compliance	NOUN
gujaf-326	211	21	behaviour	behaviour	NOUN
gujaf-326	211	22	.	.	PUNCT
gujaf-326	212	1	compliance	compliance	NOUN
gujaf-326	212	2	cost	cost	NOUN
gujaf-326	212	3	compliance	compliance	NOUN
gujaf-326	212	4	cost	cost	NOUN
gujaf-326	212	5	refers	refer	VERB
gujaf-326	212	6	to	to	ADP
gujaf-326	212	7	the	the	DET
gujaf-326	212	8	expenses	expense	NOUN
gujaf-326	212	9	that	that	PRON
gujaf-326	212	10	taxpayers	taxpayer	NOUN
gujaf-326	212	11	or	or	CCONJ
gujaf-326	212	12	businesses	business	NOUN
gujaf-326	212	13	incur	incur	VERB
gujaf-326	212	14	to	to	PART
gujaf-326	212	15	meet	meet	VERB
gujaf-326	212	16	tax	tax	NOUN
gujaf-326	212	17	regulations	regulation	NOUN
gujaf-326	212	18	and	and	CCONJ
gujaf-326	212	19	fulfil	fulfil	VERB
gujaf-326	212	20	their	their	PRON
gujaf-326	212	21	tax	tax	NOUN
gujaf-326	212	22	obligations	obligation	NOUN
gujaf-326	212	23	.	.	PUNCT
gujaf-326	213	1	these	these	DET
gujaf-326	213	2	costs	cost	NOUN
gujaf-326	213	3	go	go	VERB
gujaf-326	213	4	beyond	beyond	ADP
gujaf-326	213	5	the	the	DET
gujaf-326	213	6	taxes	taxis	NOUN
gujaf-326	213	7	paid	pay	VERB
gujaf-326	213	8	and	and	CCONJ
gujaf-326	213	9	include	include	VERB
gujaf-326	213	10	expenses	expense	NOUN
gujaf-326	213	11	associated	associate	VERB
gujaf-326	213	12	with	with	ADP
gujaf-326	213	13	understanding	understanding	NOUN
gujaf-326	213	14	,	,	PUNCT
gujaf-326	213	15	preparing	prepare	VERB
gujaf-326	213	16	,	,	PUNCT
gujaf-326	213	17	and	and	CCONJ
gujaf-326	213	18	filing	file	VERB
gujaf-326	213	19	tax	tax	NOUN
gujaf-326	213	20	returns	return	NOUN
gujaf-326	213	21	.	.	PUNCT
gujaf-326	214	1	according	accord	VERB
gujaf-326	214	2	to	to	ADP
gujaf-326	214	3	ayuba	ayuba	PROPN
gujaf-326	214	4	gusau	gusau	ADJ
gujaf-326	214	5	journal	journal	NOUN
gujaf-326	214	6	of	of	ADP
gujaf-326	214	7	accounting	accounting	NOUN
gujaf-326	214	8	and	and	CCONJ
gujaf-326	214	9	finance	finance	NOUN
gujaf-326	214	10	,	,	PUNCT
gujaf-326	214	11	vol	vol	NOUN
gujaf-326	214	12	.	.	PROPN
gujaf-326	214	13	5	5	NUM
gujaf-326	214	14	,	,	PUNCT
gujaf-326	214	15	issue	issue	NOUN
gujaf-326	214	16	2	2	NUM
gujaf-326	214	17	,	,	PUNCT
gujaf-326	214	18	october	october	PROPN
gujaf-326	214	19	,	,	PUNCT
gujaf-326	214	20	2024	2024	NUM
gujaf-326	214	21	267	267	NUM
gujaf-326	214	22	et	et	NOUN
gujaf-326	214	23	at	at	ADP
gujaf-326	214	24	.	.	PROPN
gujaf-326	214	25	,	,	PUNCT
gujaf-326	214	26	(	(	PUNCT
gujaf-326	214	27	2016	2016	NUM
gujaf-326	214	28	)	)	PUNCT
gujaf-326	214	29	,	,	PUNCT
gujaf-326	214	30	tax	tax	NOUN
gujaf-326	214	31	compliance	compliance	NOUN
gujaf-326	214	32	reflects	reflect	VERB
gujaf-326	214	33	the	the	DET
gujaf-326	214	34	ability	ability	NOUN
gujaf-326	214	35	and	and	CCONJ
gujaf-326	214	36	willingness	willingness	NOUN
gujaf-326	214	37	of	of	ADP
gujaf-326	214	38	taxpayers	taxpayer	NOUN
gujaf-326	214	39	to	to	PART
gujaf-326	214	40	adhere	adhere	VERB
gujaf-326	214	41	to	to	ADP
gujaf-326	214	42	tax	tax	NOUN
gujaf-326	214	43	laws	law	NOUN
gujaf-326	214	44	and	and	CCONJ
gujaf-326	214	45	regulations	regulation	NOUN
gujaf-326	214	46	.	.	PUNCT
gujaf-326	215	1	sapiei	sapiei	PROPN
gujaf-326	215	2	and	and	CCONJ
gujaf-326	215	3	kasipillai	kasipillai	PROPN
gujaf-326	215	4	(	(	PUNCT
gujaf-326	215	5	2013	2013	NUM
gujaf-326	215	6	)	)	PUNCT
gujaf-326	215	7	assert	assert	VERB
gujaf-326	215	8	that	that	SCONJ
gujaf-326	215	9	tax	tax	NOUN
gujaf-326	215	10	compliance	compliance	NOUN
gujaf-326	215	11	involves	involve	VERB
gujaf-326	215	12	the	the	DET
gujaf-326	215	13	accurate	accurate	ADJ
gujaf-326	215	14	reporting	reporting	NOUN
gujaf-326	215	15	of	of	ADP
gujaf-326	215	16	income	income	NOUN
gujaf-326	215	17	and	and	CCONJ
gujaf-326	215	18	deductions	deduction	NOUN
gujaf-326	215	19	according	accord	VERB
gujaf-326	215	20	to	to	ADP
gujaf-326	215	21	legal	legal	ADJ
gujaf-326	215	22	guidelines	guideline	NOUN
gujaf-326	215	23	,	,	PUNCT
gujaf-326	215	24	while	while	SCONJ
gujaf-326	215	25	marziana	marziana	PROPN
gujaf-326	215	26	et	et	VERB
gujaf-326	215	27	at	at	ADP
gujaf-326	215	28	.	.	PROPN
gujaf-326	215	29	,	,	PUNCT
gujaf-326	215	30	(	(	PUNCT
gujaf-326	215	31	2010	2010	NUM
gujaf-326	215	32	)	)	PUNCT
gujaf-326	215	33	define	define	VERB
gujaf-326	215	34	it	it	PRON
gujaf-326	215	35	as	as	ADP
gujaf-326	215	36	the	the	DET
gujaf-326	215	37	degree	degree	NOUN
gujaf-326	215	38	to	to	PART
gujaf-326	215	39	which	which	PRON
gujaf-326	215	40	taxpayers	taxpayer	NOUN
gujaf-326	215	41	follow	follow	VERB
gujaf-326	215	42	their	their	PRON
gujaf-326	215	43	country	country	NOUN
gujaf-326	215	44	’s	’s	PART
gujaf-326	215	45	tax	tax	NOUN
gujaf-326	215	46	rules	rule	NOUN
gujaf-326	215	47	.	.	PUNCT
gujaf-326	216	1	agbadi	agbadi	NOUN
gujaf-326	216	2	(	(	PUNCT
gujaf-326	216	3	2011	2011	NUM
gujaf-326	216	4	)	)	PUNCT
gujaf-326	216	5	emphasizes	emphasize	VERB
gujaf-326	216	6	the	the	DET
gujaf-326	216	7	importance	importance	NOUN
gujaf-326	216	8	of	of	ADP
gujaf-326	216	9	tax	tax	NOUN
gujaf-326	216	10	compliance	compliance	NOUN
gujaf-326	216	11	for	for	ADP
gujaf-326	216	12	national	national	ADJ
gujaf-326	216	13	development	development	NOUN
gujaf-326	216	14	,	,	PUNCT
gujaf-326	216	15	as	as	SCONJ
gujaf-326	216	16	tax	tax	NOUN
gujaf-326	216	17	revenue	revenue	NOUN
gujaf-326	216	18	plays	play	VERB
gujaf-326	216	19	a	a	DET
gujaf-326	216	20	vital	vital	ADJ
gujaf-326	216	21	role	role	NOUN
gujaf-326	216	22	in	in	ADP
gujaf-326	216	23	driving	drive	VERB
gujaf-326	216	24	economic	economic	ADJ
gujaf-326	216	25	progress	progress	NOUN
gujaf-326	216	26	.	.	PUNCT
gujaf-326	217	1	mahangila	mahangila	NOUN
gujaf-326	217	2	(	(	PUNCT
gujaf-326	217	3	2017	2017	NUM
gujaf-326	217	4	)	)	PUNCT
gujaf-326	217	5	investigated	investigate	VERB
gujaf-326	217	6	the	the	DET
gujaf-326	217	7	impact	impact	NOUN
gujaf-326	217	8	of	of	ADP
gujaf-326	217	9	tax	tax	NOUN
gujaf-326	217	10	compliance	compliance	NOUN
gujaf-326	217	11	costs	cost	NOUN
gujaf-326	217	12	on	on	ADP
gujaf-326	217	13	taxpayer	taxpayer	NOUN
gujaf-326	217	14	behavior	behavior	NOUN
gujaf-326	217	15	,	,	PUNCT
gujaf-326	217	16	using	use	VERB
gujaf-326	217	17	a	a	DET
gujaf-326	217	18	laboratory	laboratory	NOUN
gujaf-326	217	19	experimental	experimental	ADJ
gujaf-326	217	20	method	method	NOUN
gujaf-326	217	21	.	.	PUNCT
gujaf-326	218	1	the	the	DET
gujaf-326	218	2	sample	sample	NOUN
gujaf-326	218	3	included	include	VERB
gujaf-326	218	4	75	75	NUM
gujaf-326	218	5	sme	sme	NOUN
gujaf-326	218	6	entrepreneurs	entrepreneur	NOUN
gujaf-326	218	7	in	in	ADP
gujaf-326	218	8	dar	dar	PROPN
gujaf-326	218	9	es	es	PROPN
gujaf-326	218	10	salaam	salaam	PROPN
gujaf-326	218	11	,	,	PUNCT
gujaf-326	218	12	tanzania	tanzania	PROPN
gujaf-326	218	13	.	.	PUNCT
gujaf-326	219	1	the	the	DET
gujaf-326	219	2	results	result	NOUN
gujaf-326	219	3	indicated	indicate	VERB
gujaf-326	219	4	that	that	SCONJ
gujaf-326	219	5	high	high	ADJ
gujaf-326	219	6	tax	tax	NOUN
gujaf-326	219	7	compliance	compliance	NOUN
gujaf-326	219	8	costs	cost	NOUN
gujaf-326	219	9	have	have	VERB
gujaf-326	219	10	a	a	DET
gujaf-326	219	11	significant	significant	ADJ
gujaf-326	219	12	negative	negative	ADJ
gujaf-326	219	13	effect	effect	NOUN
gujaf-326	219	14	on	on	ADP
gujaf-326	219	15	tax	tax	NOUN
gujaf-326	219	16	compliance	compliance	NOUN
gujaf-326	219	17	.	.	PUNCT
gujaf-326	220	1	marcuss	marcuss	PROPN
gujaf-326	220	2	et	et	PROPN
gujaf-326	220	3	al	al	PROPN
gujaf-326	220	4	.	.	PROPN
gujaf-326	221	1	(	(	PUNCT
gujaf-326	221	2	2013	2013	NUM
gujaf-326	221	3	)	)	PUNCT
gujaf-326	221	4	,	,	PUNCT
gujaf-326	221	5	using	use	VERB
gujaf-326	221	6	survey	survey	NOUN
gujaf-326	221	7	data	datum	NOUN
gujaf-326	221	8	and	and	CCONJ
gujaf-326	221	9	secondary	secondary	ADJ
gujaf-326	221	10	information	information	NOUN
gujaf-326	221	11	from	from	ADP
gujaf-326	221	12	the	the	DET
gujaf-326	221	13	us	us	PROPN
gujaf-326	221	14	internal	internal	PROPN
gujaf-326	221	15	revenue	revenue	NOUN
gujaf-326	221	16	service	service	NOUN
gujaf-326	221	17	(	(	PUNCT
gujaf-326	221	18	irs	irs	PROPN
gujaf-326	221	19	)	)	PUNCT
gujaf-326	221	20	,	,	PUNCT
gujaf-326	221	21	found	find	VERB
gujaf-326	221	22	that	that	SCONJ
gujaf-326	221	23	the	the	DET
gujaf-326	221	24	complexity	complexity	NOUN
gujaf-326	221	25	of	of	ADP
gujaf-326	221	26	the	the	DET
gujaf-326	221	27	income	income	NOUN
gujaf-326	221	28	tax	tax	NOUN
gujaf-326	221	29	system	system	NOUN
gujaf-326	221	30	is	be	AUX
gujaf-326	221	31	positively	positively	ADV
gujaf-326	221	32	associated	associate	VERB
gujaf-326	221	33	with	with	ADP
gujaf-326	221	34	higher	high	ADJ
gujaf-326	221	35	tax	tax	NOUN
gujaf-326	221	36	compliance	compliance	NOUN
gujaf-326	221	37	costs	cost	NOUN
gujaf-326	221	38	.	.	PUNCT
gujaf-326	222	1	similarly	similarly	ADV
gujaf-326	222	2	,	,	PUNCT
gujaf-326	222	3	mogeni	mogeni	PROPN
gujaf-326	222	4	(	(	PUNCT
gujaf-326	222	5	2014	2014	NUM
gujaf-326	222	6	)	)	PUNCT
gujaf-326	222	7	conducted	conduct	VERB
gujaf-326	222	8	a	a	DET
gujaf-326	222	9	census	census	NOUN
gujaf-326	222	10	survey	survey	NOUN
gujaf-326	222	11	of	of	ADP
gujaf-326	222	12	all	all	DET
gujaf-326	222	13	62	62	NUM
gujaf-326	222	14	listed	list	VERB
gujaf-326	222	15	companies	company	NOUN
gujaf-326	222	16	in	in	ADP
gujaf-326	222	17	kenya	kenya	PROPN
gujaf-326	222	18	.	.	PUNCT
gujaf-326	223	1	data	datum	NOUN
gujaf-326	223	2	was	be	AUX
gujaf-326	223	3	collected	collect	VERB
gujaf-326	223	4	via	via	ADP
gujaf-326	223	5	structured	structured	ADJ
gujaf-326	223	6	questionnaires	questionnaire	NOUN
gujaf-326	223	7	and	and	CCONJ
gujaf-326	223	8	analysed	analyse	VERB
gujaf-326	223	9	using	use	VERB
gujaf-326	223	10	both	both	CCONJ
gujaf-326	223	11	descriptive	descriptive	ADJ
gujaf-326	223	12	and	and	CCONJ
gujaf-326	223	13	inferential	inferential	ADJ
gujaf-326	223	14	statistics	statistic	NOUN
gujaf-326	223	15	through	through	ADP
gujaf-326	223	16	spss	spss	PROPN
gujaf-326	223	17	.	.	PUNCT
gujaf-326	224	1	the	the	DET
gujaf-326	224	2	results	result	NOUN
gujaf-326	224	3	indicated	indicate	VERB
gujaf-326	224	4	that	that	SCONJ
gujaf-326	224	5	compliance	compliance	NOUN
gujaf-326	224	6	costs	cost	NOUN
gujaf-326	224	7	negatively	negatively	ADV
gujaf-326	224	8	affect	affect	VERB
gujaf-326	224	9	tax	tax	NOUN
gujaf-326	224	10	compliance	compliance	NOUN
gujaf-326	224	11	levels	level	NOUN
gujaf-326	224	12	.	.	PUNCT
gujaf-326	225	1	abdul	abdul	PROPN
gujaf-326	225	2	ghani	ghani	PROPN
gujaf-326	225	3	et	et	PROPN
gujaf-326	225	4	al	al	PROPN
gujaf-326	225	5	.	.	PROPN
gujaf-326	225	6	(	(	PUNCT
gujaf-326	225	7	2020	2020	NUM
gujaf-326	225	8	)	)	PUNCT
gujaf-326	225	9	examined	examine	VERB
gujaf-326	225	10	the	the	DET
gujaf-326	225	11	effect	effect	NOUN
gujaf-326	225	12	of	of	ADP
gujaf-326	225	13	tax	tax	NOUN
gujaf-326	225	14	knowledge	knowledge	NOUN
gujaf-326	225	15	,	,	PUNCT
gujaf-326	225	16	compliance	compliance	NOUN
gujaf-326	225	17	costs	cost	NOUN
gujaf-326	225	18	,	,	PUNCT
gujaf-326	225	19	complexity	complexity	NOUN
gujaf-326	225	20	,	,	PUNCT
gujaf-326	225	21	and	and	CCONJ
gujaf-326	225	22	morale	morale	NOUN
gujaf-326	225	23	on	on	ADP
gujaf-326	225	24	tax	tax	NOUN
gujaf-326	225	25	compliance	compliance	NOUN
gujaf-326	225	26	among	among	ADP
gujaf-326	225	27	the	the	DET
gujaf-326	225	28	self	self	NOUN
gujaf-326	225	29	-	-	PUNCT
gujaf-326	225	30	employed	employ	VERB
gujaf-326	225	31	in	in	ADP
gujaf-326	225	32	malaysia	malaysia	PROPN
gujaf-326	225	33	.	.	PUNCT
gujaf-326	226	1	using	use	VERB
gujaf-326	226	2	a	a	DET
gujaf-326	226	3	sample	sample	NOUN
gujaf-326	226	4	of	of	ADP
gujaf-326	226	5	384	384	NUM
gujaf-326	226	6	respondents	respondent	NOUN
gujaf-326	226	7	,	,	PUNCT
gujaf-326	226	8	data	datum	NOUN
gujaf-326	226	9	was	be	AUX
gujaf-326	226	10	analysed	analyse	VERB
gujaf-326	226	11	using	use	VERB
gujaf-326	226	12	smart	smart	ADJ
gujaf-326	226	13	pls	pls	NOUN
gujaf-326	226	14	version	version	NOUN
gujaf-326	226	15	3	3	NUM
gujaf-326	226	16	.	.	PUNCT
gujaf-326	227	1	the	the	DET
gujaf-326	227	2	study	study	NOUN
gujaf-326	227	3	found	find	VERB
gujaf-326	227	4	that	that	SCONJ
gujaf-326	227	5	tax	tax	NOUN
gujaf-326	227	6	compliance	compliance	NOUN
gujaf-326	227	7	costs	cost	NOUN
gujaf-326	227	8	significantly	significantly	ADV
gujaf-326	227	9	impact	impact	VERB
gujaf-326	227	10	tax	tax	NOUN
gujaf-326	227	11	compliance	compliance	NOUN
gujaf-326	227	12	among	among	ADP
gujaf-326	227	13	the	the	DET
gujaf-326	227	14	self	self	NOUN
gujaf-326	227	15	-	-	PUNCT
gujaf-326	227	16	employed	employ	VERB
gujaf-326	227	17	.	.	PUNCT
gujaf-326	228	1	adhiambo	adhiambo	PROPN
gujaf-326	228	2	and	and	CCONJ
gujaf-326	228	3	theuri	theuri	PROPN
gujaf-326	228	4	(	(	PUNCT
gujaf-326	228	5	2019	2019	NUM
gujaf-326	228	6	)	)	PUNCT
gujaf-326	228	7	studied	study	VERB
gujaf-326	228	8	the	the	DET
gujaf-326	228	9	effect	effect	NOUN
gujaf-326	228	10	of	of	ADP
gujaf-326	228	11	tax	tax	NOUN
gujaf-326	228	12	awareness	awareness	NOUN
gujaf-326	228	13	and	and	CCONJ
gujaf-326	228	14	compliance	compliance	NOUN
gujaf-326	228	15	costs	cost	NOUN
gujaf-326	228	16	on	on	ADP
gujaf-326	228	17	tax	tax	NOUN
gujaf-326	228	18	compliance	compliance	NOUN
gujaf-326	228	19	among	among	ADP
gujaf-326	228	20	small	small	ADJ
gujaf-326	228	21	-	-	PUNCT
gujaf-326	228	22	scale	scale	NOUN
gujaf-326	228	23	traders	trader	NOUN
gujaf-326	228	24	in	in	ADP
gujaf-326	228	25	nakuru	nakuru	PROPN
gujaf-326	228	26	,	,	PUNCT
gujaf-326	228	27	kenya	kenya	PROPN
gujaf-326	228	28	.	.	PUNCT
gujaf-326	229	1	the	the	DET
gujaf-326	229	2	study	study	NOUN
gujaf-326	229	3	employed	employ	VERB
gujaf-326	229	4	a	a	DET
gujaf-326	229	5	descriptive	descriptive	ADJ
gujaf-326	229	6	research	research	NOUN
gujaf-326	229	7	design	design	NOUN
gujaf-326	229	8	,	,	PUNCT
gujaf-326	229	9	with	with	ADP
gujaf-326	229	10	a	a	DET
gujaf-326	229	11	sample	sample	NOUN
gujaf-326	229	12	of	of	ADP
gujaf-326	229	13	302	302	NUM
gujaf-326	229	14	respondents	respondent	NOUN
gujaf-326	229	15	drawn	draw	VERB
gujaf-326	229	16	from	from	ADP
gujaf-326	229	17	a	a	DET
gujaf-326	229	18	target	target	NOUN
gujaf-326	229	19	population	population	NOUN
gujaf-326	229	20	of	of	ADP
gujaf-326	229	21	1,416	1,416	NUM
gujaf-326	229	22	licensed	license	VERB
gujaf-326	229	23	small	small	ADJ
gujaf-326	229	24	traders	trader	NOUN
gujaf-326	229	25	.	.	PUNCT
gujaf-326	230	1	data	datum	NOUN
gujaf-326	230	2	was	be	AUX
gujaf-326	230	3	collected	collect	VERB
gujaf-326	230	4	through	through	ADP
gujaf-326	230	5	structured	structured	ADJ
gujaf-326	230	6	questionnaires	questionnaire	NOUN
gujaf-326	230	7	and	and	CCONJ
gujaf-326	230	8	analysed	analyse	VERB
gujaf-326	230	9	using	use	VERB
gujaf-326	230	10	both	both	CCONJ
gujaf-326	230	11	descriptive	descriptive	ADJ
gujaf-326	230	12	and	and	CCONJ
gujaf-326	230	13	inferential	inferential	ADJ
gujaf-326	230	14	statistics	statistic	NOUN
gujaf-326	230	15	.	.	PUNCT
gujaf-326	231	1	the	the	DET
gujaf-326	231	2	findings	finding	NOUN
gujaf-326	231	3	indicated	indicate	VERB
gujaf-326	231	4	that	that	SCONJ
gujaf-326	231	5	compliance	compliance	NOUN
gujaf-326	231	6	costs	cost	NOUN
gujaf-326	231	7	significantly	significantly	ADV
gujaf-326	231	8	influence	influence	VERB
gujaf-326	231	9	tax	tax	NOUN
gujaf-326	231	10	compliance	compliance	NOUN
gujaf-326	231	11	levels	level	NOUN
gujaf-326	231	12	,	,	PUNCT
gujaf-326	231	13	among	among	ADP
gujaf-326	231	14	other	other	ADJ
gujaf-326	231	15	factors	factor	NOUN
gujaf-326	231	16	.	.	PUNCT
gujaf-326	232	1	compliance	compliance	NOUN
gujaf-326	232	2	cost	cost	NOUN
gujaf-326	232	3	and	and	CCONJ
gujaf-326	232	4	tax	tax	NOUN
gujaf-326	232	5	compliance	compliance	NOUN
gujaf-326	232	6	several	several	ADJ
gujaf-326	232	7	studies	study	NOUN
gujaf-326	232	8	have	have	AUX
gujaf-326	232	9	explored	explore	VERB
gujaf-326	232	10	the	the	DET
gujaf-326	232	11	effects	effect	NOUN
gujaf-326	232	12	of	of	ADP
gujaf-326	232	13	the	the	DET
gujaf-326	232	14	compliance	compliance	NOUN
gujaf-326	232	15	cost	cost	NOUN
gujaf-326	232	16	on	on	ADP
gujaf-326	232	17	tax	tax	NOUN
gujaf-326	232	18	compliance	compliance	NOUN
gujaf-326	232	19	.	.	PUNCT
gujaf-326	233	1	irefeesema	irefeesema	NOUN
gujaf-326	233	2	and	and	CCONJ
gujaf-326	233	3	akinmade	akinmade	NOUN
gujaf-326	233	4	(	(	PUNCT
gujaf-326	233	5	2020	2020	NUM
gujaf-326	233	6	)	)	PUNCT
gujaf-326	233	7	examined	examine	VERB
gujaf-326	233	8	the	the	DET
gujaf-326	233	9	impact	impact	NOUN
gujaf-326	233	10	of	of	ADP
gujaf-326	233	11	tax	tax	NOUN
gujaf-326	233	12	automation	automation	NOUN
gujaf-326	233	13	on	on	ADP
gujaf-326	233	14	tax	tax	NOUN
gujaf-326	233	15	compliance	compliance	NOUN
gujaf-326	233	16	in	in	ADP
gujaf-326	233	17	nigeria	nigeria	PROPN
gujaf-326	233	18	,	,	PUNCT
gujaf-326	233	19	using	use	VERB
gujaf-326	233	20	the	the	DET
gujaf-326	233	21	tax	tax	NOUN
gujaf-326	233	22	compliance	compliance	NOUN
gujaf-326	233	23	metrics	metric	NOUN
gujaf-326	233	24	of	of	ADP
gujaf-326	233	25	the	the	DET
gujaf-326	233	26	organization	organization	NOUN
gujaf-326	233	27	for	for	ADP
gujaf-326	233	28	economic	economic	ADJ
gujaf-326	233	29	cooperation	cooperation	NOUN
gujaf-326	233	30	and	and	CCONJ
gujaf-326	233	31	development	development	NOUN
gujaf-326	233	32	(	(	PUNCT
gujaf-326	233	33	oecd	oecd	PROPN
gujaf-326	233	34	)	)	PUNCT
gujaf-326	233	35	,	,	PUNCT
gujaf-326	233	36	including	include	VERB
gujaf-326	233	37	registration	registration	NOUN
gujaf-326	233	38	,	,	PUNCT
gujaf-326	233	39	filing	filing	NOUN
gujaf-326	233	40	,	,	PUNCT
gujaf-326	233	41	reporting	reporting	NOUN
gujaf-326	233	42	,	,	PUNCT
gujaf-326	233	43	and	and	CCONJ
gujaf-326	233	44	payments	payment	NOUN
gujaf-326	233	45	.	.	PUNCT
gujaf-326	234	1	the	the	DET
gujaf-326	234	2	paper	paper	NOUN
gujaf-326	234	3	described	describe	VERB
gujaf-326	234	4	the	the	DET
gujaf-326	234	5	nigerian	nigerian	ADJ
gujaf-326	234	6	e	e	NOUN
gujaf-326	234	7	-	-	NOUN
gujaf-326	234	8	tax	tax	NOUN
gujaf-326	234	9	system	system	NOUN
gujaf-326	234	10	as	as	ADP
gujaf-326	234	11	semi	semi	ADV
gujaf-326	234	12	-	-	ADJ
gujaf-326	234	13	automated	automated	ADJ
gujaf-326	234	14	,	,	PUNCT
gujaf-326	234	15	with	with	ADP
gujaf-326	234	16	several	several	ADJ
gujaf-326	234	17	manual	manual	ADJ
gujaf-326	234	18	processes	process	NOUN
gujaf-326	234	19	involved	involve	VERB
gujaf-326	234	20	in	in	ADP
gujaf-326	234	21	these	these	DET
gujaf-326	234	22	compliance	compliance	NOUN
gujaf-326	234	23	activities	activity	NOUN
gujaf-326	234	24	.	.	PUNCT
gujaf-326	235	1	through	through	ADP
gujaf-326	235	2	structured	structured	ADJ
gujaf-326	235	3	interviews	interview	NOUN
gujaf-326	235	4	with	with	ADP
gujaf-326	235	5	tax	tax	NOUN
gujaf-326	235	6	professionals	professional	NOUN
gujaf-326	235	7	,	,	PUNCT
gujaf-326	235	8	including	include	VERB
gujaf-326	235	9	tax	tax	NOUN
gujaf-326	235	10	consultants	consultant	NOUN
gujaf-326	235	11	and	and	CCONJ
gujaf-326	235	12	staff	staff	NOUN
gujaf-326	235	13	from	from	ADP
gujaf-326	235	14	the	the	DET
gujaf-326	235	15	federal	federal	ADJ
gujaf-326	235	16	inland	inland	PROPN
gujaf-326	235	17	revenue	revenue	NOUN
gujaf-326	235	18	service	service	NOUN
gujaf-326	235	19	(	(	PUNCT
gujaf-326	235	20	firs	firs	NOUN
gujaf-326	235	21	)	)	PUNCT
gujaf-326	235	22	,	,	PUNCT
gujaf-326	235	23	the	the	DET
gujaf-326	235	24	study	study	NOUN
gujaf-326	235	25	found	find	VERB
gujaf-326	235	26	that	that	PRON
gujaf-326	235	27	automation	automation	NOUN
gujaf-326	235	28	significantly	significantly	ADV
gujaf-326	235	29	improved	improve	VERB
gujaf-326	235	30	tax	tax	NOUN
gujaf-326	235	31	registration	registration	NOUN
gujaf-326	235	32	and	and	CCONJ
gujaf-326	235	33	payment	payment	NOUN
gujaf-326	235	34	compliance	compliance	NOUN
gujaf-326	235	35	,	,	PUNCT
gujaf-326	235	36	but	but	CCONJ
gujaf-326	235	37	not	not	PART
gujaf-326	235	38	filing	file	VERB
gujaf-326	235	39	and	and	CCONJ
gujaf-326	235	40	reporting	report	VERB
gujaf-326	235	41	compliance	compliance	NOUN
gujaf-326	235	42	.	.	PUNCT
gujaf-326	236	1	the	the	DET
gujaf-326	236	2	lack	lack	NOUN
gujaf-326	236	3	of	of	ADP
gujaf-326	236	4	improvement	improvement	NOUN
gujaf-326	236	5	in	in	ADP
gujaf-326	236	6	filing	filing	NOUN
gujaf-326	236	7	and	and	CCONJ
gujaf-326	236	8	reporting	reporting	NOUN
gujaf-326	236	9	was	be	AUX
gujaf-326	236	10	attributed	attribute	VERB
gujaf-326	236	11	to	to	ADP
gujaf-326	236	12	technical	technical	ADJ
gujaf-326	236	13	barriers	barrier	NOUN
gujaf-326	236	14	and	and	CCONJ
gujaf-326	236	15	the	the	DET
gujaf-326	236	16	complex	complex	ADJ
gujaf-326	236	17	nature	nature	NOUN
gujaf-326	236	18	of	of	ADP
gujaf-326	236	19	nigeria	nigeria	PROPN
gujaf-326	236	20	’s	’s	PART
gujaf-326	236	21	e	e	NOUN
gujaf-326	236	22	-	-	NOUN
gujaf-326	236	23	tax	tax	NOUN
gujaf-326	236	24	system	system	NOUN
gujaf-326	236	25	.	.	PUNCT
gujaf-326	237	1	the	the	DET
gujaf-326	237	2	study	study	NOUN
gujaf-326	237	3	highlighted	highlight	VERB
gujaf-326	237	4	how	how	SCONJ
gujaf-326	237	5	automation	automation	NOUN
gujaf-326	237	6	reduces	reduce	VERB
gujaf-326	237	7	tax	tax	NOUN
gujaf-326	237	8	evasion	evasion	NOUN
gujaf-326	237	9	and	and	CCONJ
gujaf-326	237	10	corruption	corruption	NOUN
gujaf-326	237	11	by	by	ADP
gujaf-326	237	12	eliminating	eliminate	VERB
gujaf-326	237	13	physical	physical	ADJ
gujaf-326	237	14	contact	contact	NOUN
gujaf-326	237	15	between	between	ADP
gujaf-326	237	16	tax	tax	NOUN
gujaf-326	237	17	officials	official	NOUN
gujaf-326	237	18	and	and	CCONJ
gujaf-326	237	19	taxpayers	taxpayer	NOUN
gujaf-326	237	20	.	.	PUNCT
gujaf-326	238	1	however	however	ADV
gujaf-326	238	2	,	,	PUNCT
gujaf-326	238	3	the	the	DET
gujaf-326	238	4	complexity	complexity	NOUN
gujaf-326	238	5	of	of	ADP
gujaf-326	238	6	the	the	DET
gujaf-326	238	7	electronic	electronic	ADJ
gujaf-326	238	8	platform	platform	NOUN
gujaf-326	238	9	hindered	hinder	VERB
gujaf-326	238	10	the	the	DET
gujaf-326	238	11	full	full	ADJ
gujaf-326	238	12	benefits	benefit	NOUN
gujaf-326	238	13	of	of	ADP
gujaf-326	238	14	automation	automation	NOUN
gujaf-326	238	15	in	in	ADP
gujaf-326	238	16	the	the	DET
gujaf-326	238	17	nigerian	nigerian	ADJ
gujaf-326	238	18	tax	tax	NOUN
gujaf-326	238	19	system	system	NOUN
gujaf-326	238	20	.	.	PUNCT
gujaf-326	239	1	the	the	DET
gujaf-326	239	2	findings	finding	NOUN
gujaf-326	239	3	emphasized	emphasize	VERB
gujaf-326	239	4	the	the	DET
gujaf-326	239	5	potential	potential	NOUN
gujaf-326	239	6	for	for	ADP
gujaf-326	239	7	achieving	achieve	VERB
gujaf-326	239	8	higher	high	ADJ
gujaf-326	239	9	compliance	compliance	NOUN
gujaf-326	239	10	with	with	ADP
gujaf-326	239	11	complete	complete	ADJ
gujaf-326	239	12	automation	automation	NOUN
gujaf-326	239	13	,	,	PUNCT
gujaf-326	239	14	prompting	prompt	VERB
gujaf-326	239	15	policymakers	policymaker	NOUN
gujaf-326	239	16	and	and	CCONJ
gujaf-326	239	17	tax	tax	NOUN
gujaf-326	239	18	authorities	authority	NOUN
gujaf-326	239	19	to	to	PART
gujaf-326	239	20	consider	consider	VERB
gujaf-326	239	21	full	full	ADJ
gujaf-326	239	22	tax	tax	NOUN
gujaf-326	239	23	automation	automation	NOUN
gujaf-326	239	24	.	.	PUNCT
gujaf-326	240	1	gusau	gusau	PROPN
gujaf-326	240	2	journal	journal	PROPN
gujaf-326	240	3	of	of	ADP
gujaf-326	240	4	accounting	accounting	NOUN
gujaf-326	240	5	and	and	CCONJ
gujaf-326	240	6	finance	finance	NOUN
gujaf-326	240	7	,	,	PUNCT
gujaf-326	240	8	vol	vol	NOUN
gujaf-326	240	9	.	.	PROPN
gujaf-326	240	10	5	5	NUM
gujaf-326	240	11	,	,	PUNCT
gujaf-326	240	12	issue	issue	NOUN
gujaf-326	240	13	2	2	NUM
gujaf-326	240	14	,	,	PUNCT
gujaf-326	240	15	october	october	PROPN
gujaf-326	240	16	,	,	PUNCT
gujaf-326	240	17	2024	2024	NUM
gujaf-326	240	18	268	268	NUM
gujaf-326	240	19	oladele	oladele	INTJ
gujaf-326	240	20	et	et	PROPN
gujaf-326	240	21	al	al	PROPN
gujaf-326	240	22	.	.	PROPN
gujaf-326	241	1	(	(	PUNCT
gujaf-326	241	2	2019	2019	NUM
gujaf-326	241	3	)	)	PUNCT
gujaf-326	241	4	assessed	assess	VERB
gujaf-326	241	5	the	the	DET
gujaf-326	241	6	effectiveness	effectiveness	NOUN
gujaf-326	241	7	of	of	ADP
gujaf-326	241	8	tax	tax	NOUN
gujaf-326	241	9	enforcement	enforcement	NOUN
gujaf-326	241	10	tools	tool	NOUN
gujaf-326	241	11	in	in	ADP
gujaf-326	241	12	improving	improve	VERB
gujaf-326	241	13	tax	tax	NOUN
gujaf-326	241	14	compliance	compliance	NOUN
gujaf-326	241	15	and	and	CCONJ
gujaf-326	241	16	revenue	revenue	NOUN
gujaf-326	241	17	generation	generation	NOUN
gujaf-326	241	18	in	in	ADP
gujaf-326	241	19	ondo	ondo	PROPN
gujaf-326	241	20	state	state	PROPN
gujaf-326	241	21	,	,	PUNCT
gujaf-326	241	22	nigeria	nigeria	PROPN
gujaf-326	241	23	.	.	PUNCT
gujaf-326	242	1	using	use	VERB
gujaf-326	242	2	a	a	DET
gujaf-326	242	3	survey	survey	NOUN
gujaf-326	242	4	research	research	NOUN
gujaf-326	242	5	design	design	NOUN
gujaf-326	242	6	,	,	PUNCT
gujaf-326	242	7	150	150	NUM
gujaf-326	242	8	respondents	respondent	NOUN
gujaf-326	242	9	from	from	ADP
gujaf-326	242	10	the	the	DET
gujaf-326	242	11	firs	fir	NOUN
gujaf-326	242	12	and	and	CCONJ
gujaf-326	242	13	the	the	DET
gujaf-326	242	14	state	state	NOUN
gujaf-326	242	15	board	board	NOUN
gujaf-326	242	16	of	of	ADP
gujaf-326	242	17	internal	internal	ADJ
gujaf-326	242	18	revenue	revenue	NOUN
gujaf-326	242	19	were	be	AUX
gujaf-326	242	20	selected	select	VERB
gujaf-326	242	21	.	.	PUNCT
gujaf-326	243	1	the	the	DET
gujaf-326	243	2	study	study	NOUN
gujaf-326	243	3	found	find	VERB
gujaf-326	243	4	that	that	SCONJ
gujaf-326	243	5	tax	tax	NOUN
gujaf-326	243	6	audits	audits	NOUN
gujaf-326	243	7	(	(	PUNCT
gujaf-326	243	8	p=0.03	p=0.03	ADJ
gujaf-326	243	9	)	)	PUNCT
gujaf-326	243	10	and	and	CCONJ
gujaf-326	243	11	penalties	penalty	NOUN
gujaf-326	243	12	(	(	PUNCT
gujaf-326	243	13	p=0.000	p=0.000	NOUN
gujaf-326	243	14	)	)	PUNCT
gujaf-326	243	15	had	have	VERB
gujaf-326	243	16	significant	significant	ADJ
gujaf-326	243	17	positive	positive	ADJ
gujaf-326	243	18	effects	effect	NOUN
gujaf-326	243	19	on	on	ADP
gujaf-326	243	20	tax	tax	NOUN
gujaf-326	243	21	compliance	compliance	NOUN
gujaf-326	243	22	,	,	PUNCT
gujaf-326	243	23	with	with	ADP
gujaf-326	243	24	an	an	DET
gujaf-326	243	25	increase	increase	NOUN
gujaf-326	243	26	in	in	ADP
gujaf-326	243	27	these	these	DET
gujaf-326	243	28	enforcement	enforcement	NOUN
gujaf-326	243	29	measures	measure	NOUN
gujaf-326	243	30	leading	lead	VERB
gujaf-326	243	31	to	to	ADP
gujaf-326	243	32	higher	high	ADJ
gujaf-326	243	33	compliance	compliance	NOUN
gujaf-326	243	34	levels	level	NOUN
gujaf-326	243	35	.	.	PUNCT
gujaf-326	244	1	however	however	ADV
gujaf-326	244	2	,	,	PUNCT
gujaf-326	244	3	the	the	DET
gujaf-326	244	4	study	study	NOUN
gujaf-326	244	5	found	find	VERB
gujaf-326	244	6	no	no	DET
gujaf-326	244	7	significant	significant	ADJ
gujaf-326	244	8	relationship	relationship	NOUN
gujaf-326	244	9	between	between	ADP
gujaf-326	244	10	tax	tax	NOUN
gujaf-326	244	11	amnesty	amnesty	NOUN
gujaf-326	244	12	and	and	CCONJ
gujaf-326	244	13	tax	tax	NOUN
gujaf-326	244	14	compliance	compliance	NOUN
gujaf-326	244	15	,	,	PUNCT
gujaf-326	244	16	likely	likely	ADJ
gujaf-326	244	17	due	due	ADP
gujaf-326	244	18	to	to	ADP
gujaf-326	244	19	the	the	DET
gujaf-326	244	20	newness	newness	NOUN
gujaf-326	244	21	of	of	ADP
gujaf-326	244	22	the	the	DET
gujaf-326	244	23	tax	tax	NOUN
gujaf-326	244	24	amnesty	amnesty	NOUN
gujaf-326	244	25	program	program	NOUN
gujaf-326	244	26	.	.	PUNCT
gujaf-326	245	1	the	the	DET
gujaf-326	245	2	study	study	NOUN
gujaf-326	245	3	recommended	recommend	VERB
gujaf-326	245	4	sustaining	sustain	VERB
gujaf-326	245	5	tax	tax	NOUN
gujaf-326	245	6	audits	audits	NOUN
gujaf-326	245	7	and	and	CCONJ
gujaf-326	245	8	penalties	penalty	NOUN
gujaf-326	245	9	to	to	PART
gujaf-326	245	10	improve	improve	VERB
gujaf-326	245	11	compliance	compliance	NOUN
gujaf-326	245	12	and	and	CCONJ
gujaf-326	245	13	enhance	enhance	VERB
gujaf-326	245	14	government	government	NOUN
gujaf-326	245	15	revenue	revenue	NOUN
gujaf-326	245	16	in	in	ADP
gujaf-326	245	17	the	the	DET
gujaf-326	245	18	face	face	NOUN
gujaf-326	245	19	of	of	ADP
gujaf-326	245	20	dwindling	dwindle	VERB
gujaf-326	245	21	oil	oil	NOUN
gujaf-326	245	22	revenues	revenue	NOUN
gujaf-326	245	23	.	.	PUNCT
gujaf-326	246	1	mahangila	mahangila	NOUN
gujaf-326	246	2	(	(	PUNCT
gujaf-326	246	3	2017	2017	NUM
gujaf-326	246	4	)	)	PUNCT
gujaf-326	246	5	evaluated	evaluate	VERB
gujaf-326	246	6	the	the	DET
gujaf-326	246	7	effect	effect	NOUN
gujaf-326	246	8	of	of	ADP
gujaf-326	246	9	tax	tax	NOUN
gujaf-326	246	10	compliance	compliance	NOUN
gujaf-326	246	11	costs	cost	NOUN
gujaf-326	246	12	on	on	ADP
gujaf-326	246	13	tax	tax	NOUN
gujaf-326	246	14	compliance	compliance	NOUN
gujaf-326	246	15	behavior	behavior	NOUN
gujaf-326	246	16	,	,	PUNCT
gujaf-326	246	17	focusing	focus	VERB
gujaf-326	246	18	on	on	ADP
gujaf-326	246	19	smes	sme	NOUN
gujaf-326	246	20	in	in	ADP
gujaf-326	246	21	tanzania	tanzania	PROPN
gujaf-326	246	22	.	.	PUNCT
gujaf-326	247	1	the	the	DET
gujaf-326	247	2	study	study	NOUN
gujaf-326	247	3	found	find	VERB
gujaf-326	247	4	that	that	SCONJ
gujaf-326	247	5	as	as	SCONJ
gujaf-326	247	6	tax	tax	NOUN
gujaf-326	247	7	compliance	compliance	NOUN
gujaf-326	247	8	costs	cost	NOUN
gujaf-326	247	9	increased	increase	VERB
gujaf-326	247	10	,	,	PUNCT
gujaf-326	247	11	tax	tax	NOUN
gujaf-326	247	12	non	non	NOUN
gujaf-326	247	13	-	-	NOUN
gujaf-326	247	14	compliance	compliance	NOUN
gujaf-326	247	15	also	also	ADV
gujaf-326	247	16	rose	rise	VERB
gujaf-326	247	17	significantly	significantly	ADV
gujaf-326	247	18	.	.	PUNCT
gujaf-326	248	1	similarly	similarly	ADV
gujaf-326	248	2	,	,	PUNCT
gujaf-326	248	3	abdul	abdul	PROPN
gujaf-326	248	4	and	and	CCONJ
gujaf-326	248	5	wang'ombe	wang'ombe	NOUN
gujaf-326	248	6	(	(	PUNCT
gujaf-326	248	7	2017	2017	NUM
gujaf-326	248	8	)	)	PUNCT
gujaf-326	248	9	studied	study	VERB
gujaf-326	248	10	the	the	DET
gujaf-326	248	11	relationship	relationship	NOUN
gujaf-326	248	12	between	between	ADP
gujaf-326	248	13	tax	tax	NOUN
gujaf-326	248	14	costs	cost	NOUN
gujaf-326	248	15	and	and	CCONJ
gujaf-326	248	16	compliance	compliance	NOUN
gujaf-326	248	17	behavior	behavior	NOUN
gujaf-326	248	18	in	in	ADP
gujaf-326	248	19	kenya	kenya	PROPN
gujaf-326	248	20	,	,	PUNCT
gujaf-326	248	21	particularly	particularly	ADV
gujaf-326	248	22	among	among	ADP
gujaf-326	248	23	small	small	ADJ
gujaf-326	248	24	and	and	CCONJ
gujaf-326	248	25	medium	medium	ADJ
gujaf-326	248	26	-	-	PUNCT
gujaf-326	248	27	sized	sized	ADJ
gujaf-326	248	28	enterprises	enterprise	NOUN
gujaf-326	248	29	(	(	PUNCT
gujaf-326	248	30	smes	sme	NOUN
gujaf-326	248	31	)	)	PUNCT
gujaf-326	248	32	.	.	PUNCT
gujaf-326	249	1	using	use	VERB
gujaf-326	249	2	structural	structural	ADJ
gujaf-326	249	3	equation	equation	NOUN
gujaf-326	249	4	modeling	modeling	NOUN
gujaf-326	249	5	(	(	PUNCT
gujaf-326	249	6	sem	sem	NOUN
gujaf-326	249	7	)	)	PUNCT
gujaf-326	249	8	,	,	PUNCT
gujaf-326	249	9	the	the	DET
gujaf-326	249	10	study	study	NOUN
gujaf-326	249	11	identified	identify	VERB
gujaf-326	249	12	that	that	SCONJ
gujaf-326	249	13	tax	tax	NOUN
gujaf-326	249	14	compliance	compliance	NOUN
gujaf-326	249	15	costs	cost	NOUN
gujaf-326	249	16	,	,	PUNCT
gujaf-326	249	17	especially	especially	ADV
gujaf-326	249	18	those	those	PRON
gujaf-326	249	19	related	relate	VERB
gujaf-326	249	20	to	to	ADP
gujaf-326	249	21	understanding	understand	VERB
gujaf-326	249	22	and	and	CCONJ
gujaf-326	249	23	adapting	adapt	VERB
gujaf-326	249	24	to	to	ADP
gujaf-326	249	25	complex	complex	ADJ
gujaf-326	249	26	tax	tax	NOUN
gujaf-326	249	27	laws	law	NOUN
gujaf-326	249	28	,	,	PUNCT
gujaf-326	249	29	negatively	negatively	ADV
gujaf-326	249	30	affected	affect	VERB
gujaf-326	249	31	compliance	compliance	NOUN
gujaf-326	249	32	.	.	PUNCT
gujaf-326	250	1	mogeni	mogeni	PROPN
gujaf-326	250	2	(	(	PUNCT
gujaf-326	250	3	2012	2012	NUM
gujaf-326	250	4	)	)	PUNCT
gujaf-326	250	5	also	also	ADV
gujaf-326	250	6	assessed	assess	VERB
gujaf-326	250	7	the	the	DET
gujaf-326	250	8	impact	impact	NOUN
gujaf-326	250	9	of	of	ADP
gujaf-326	250	10	compliance	compliance	NOUN
gujaf-326	250	11	costs	cost	NOUN
gujaf-326	250	12	on	on	ADP
gujaf-326	250	13	tax	tax	NOUN
gujaf-326	250	14	compliance	compliance	NOUN
gujaf-326	250	15	for	for	ADP
gujaf-326	250	16	companies	company	NOUN
gujaf-326	250	17	listed	list	VERB
gujaf-326	250	18	on	on	ADP
gujaf-326	250	19	the	the	DET
gujaf-326	250	20	nairobi	nairobi	PROPN
gujaf-326	250	21	securities	securities	PROPN
gujaf-326	250	22	exchange	exchange	PROPN
gujaf-326	250	23	.	.	PUNCT
gujaf-326	251	1	data	datum	NOUN
gujaf-326	251	2	collected	collect	VERB
gujaf-326	251	3	via	via	ADP
gujaf-326	251	4	structured	structured	ADJ
gujaf-326	251	5	questionnaires	questionnaire	NOUN
gujaf-326	251	6	revealed	reveal	VERB
gujaf-326	251	7	that	that	SCONJ
gujaf-326	251	8	higher	high	ADJ
gujaf-326	251	9	compliance	compliance	NOUN
gujaf-326	251	10	costs	cost	NOUN
gujaf-326	251	11	led	lead	VERB
gujaf-326	251	12	to	to	ADP
gujaf-326	251	13	lower	low	ADJ
gujaf-326	251	14	tax	tax	NOUN
gujaf-326	251	15	compliance	compliance	NOUN
gujaf-326	251	16	among	among	ADP
gujaf-326	251	17	firms	firm	NOUN
gujaf-326	251	18	.	.	PUNCT
gujaf-326	252	1	this	this	PRON
gujaf-326	252	2	suggests	suggest	VERB
gujaf-326	252	3	that	that	SCONJ
gujaf-326	252	4	companies	company	NOUN
gujaf-326	252	5	are	be	AUX
gujaf-326	252	6	less	less	ADV
gujaf-326	252	7	likely	likely	ADJ
gujaf-326	252	8	to	to	PART
gujaf-326	252	9	meet	meet	VERB
gujaf-326	252	10	their	their	PRON
gujaf-326	252	11	tax	tax	NOUN
gujaf-326	252	12	obligations	obligation	NOUN
gujaf-326	252	13	when	when	SCONJ
gujaf-326	252	14	compliance	compliance	NOUN
gujaf-326	252	15	costs	cost	NOUN
gujaf-326	252	16	are	be	AUX
gujaf-326	252	17	high	high	ADJ
gujaf-326	252	18	.	.	PUNCT
gujaf-326	253	1	these	these	DET
gujaf-326	253	2	studies	study	NOUN
gujaf-326	253	3	collectively	collectively	ADV
gujaf-326	253	4	focus	focus	VERB
gujaf-326	253	5	on	on	ADP
gujaf-326	253	6	the	the	DET
gujaf-326	253	7	impact	impact	NOUN
gujaf-326	253	8	of	of	ADP
gujaf-326	253	9	compliance	compliance	NOUN
gujaf-326	253	10	costs	cost	NOUN
gujaf-326	253	11	on	on	ADP
gujaf-326	253	12	tax	tax	NOUN
gujaf-326	253	13	compliance	compliance	NOUN
gujaf-326	253	14	behavior	behavior	NOUN
gujaf-326	253	15	.	.	PUNCT
gujaf-326	254	1	however	however	ADV
gujaf-326	254	2	,	,	PUNCT
gujaf-326	254	3	this	this	DET
gujaf-326	254	4	study	study	NOUN
gujaf-326	254	5	distinguishes	distinguish	VERB
gujaf-326	254	6	itself	itself	PRON
gujaf-326	254	7	by	by	ADP
gujaf-326	254	8	incorporating	incorporate	VERB
gujaf-326	254	9	additional	additional	ADJ
gujaf-326	254	10	variables	variable	NOUN
gujaf-326	254	11	that	that	PRON
gujaf-326	254	12	have	have	AUX
gujaf-326	254	13	not	not	PART
gujaf-326	254	14	been	be	AUX
gujaf-326	254	15	widely	widely	ADV
gujaf-326	254	16	explored	explore	VERB
gujaf-326	254	17	.	.	PUNCT
gujaf-326	255	1	the	the	DET
gujaf-326	255	2	review	review	NOUN
gujaf-326	255	3	of	of	ADP
gujaf-326	255	4	literature	literature	NOUN
gujaf-326	255	5	underscores	underscore	VERB
gujaf-326	255	6	the	the	DET
gujaf-326	255	7	need	need	NOUN
gujaf-326	255	8	for	for	ADP
gujaf-326	255	9	further	further	ADJ
gujaf-326	255	10	research	research	NOUN
gujaf-326	255	11	on	on	ADP
gujaf-326	255	12	how	how	SCONJ
gujaf-326	255	13	compliance	compliance	NOUN
gujaf-326	255	14	costs	cost	VERB
gujaf-326	255	15	influence	influence	NOUN
gujaf-326	255	16	tax	tax	NOUN
gujaf-326	255	17	compliance	compliance	NOUN
gujaf-326	255	18	,	,	PUNCT
gujaf-326	255	19	particularly	particularly	ADV
gujaf-326	255	20	among	among	ADP
gujaf-326	255	21	smes	sme	NOUN
gujaf-326	255	22	in	in	ADP
gujaf-326	255	23	specific	specific	ADJ
gujaf-326	255	24	regions	region	NOUN
gujaf-326	255	25	.	.	PUNCT
gujaf-326	256	1	tax	tax	NOUN
gujaf-326	256	2	burden	burden	NOUN
gujaf-326	256	3	and	and	CCONJ
gujaf-326	256	4	tax	tax	NOUN
gujaf-326	256	5	compliance	compliance	NOUN
gujaf-326	256	6	few	few	ADJ
gujaf-326	256	7	studies	study	NOUN
gujaf-326	256	8	have	have	AUX
gujaf-326	256	9	investigated	investigate	VERB
gujaf-326	256	10	the	the	DET
gujaf-326	256	11	relationship	relationship	NOUN
gujaf-326	256	12	between	between	ADP
gujaf-326	256	13	tax	tax	NOUN
gujaf-326	256	14	burden	burden	NOUN
gujaf-326	256	15	and	and	CCONJ
gujaf-326	256	16	tax	tax	NOUN
gujaf-326	256	17	compliance	compliance	NOUN
gujaf-326	256	18	.	.	PUNCT
gujaf-326	257	1	vincent	vincent	NOUN
gujaf-326	257	2	(	(	PUNCT
gujaf-326	257	3	2021	2021	NUM
gujaf-326	257	4	)	)	PUNCT
gujaf-326	257	5	tested	test	VERB
gujaf-326	257	6	the	the	DET
gujaf-326	257	7	reliability	reliability	NOUN
gujaf-326	257	8	and	and	CCONJ
gujaf-326	257	9	validity	validity	NOUN
gujaf-326	257	10	of	of	ADP
gujaf-326	257	11	a	a	DET
gujaf-326	257	12	new	new	ADJ
gujaf-326	257	13	version	version	NOUN
gujaf-326	257	14	of	of	ADP
gujaf-326	257	15	the	the	DET
gujaf-326	257	16	tax	tax	NOUN
gujaf-326	257	17	compliance	compliance	NOUN
gujaf-326	257	18	scale	scale	NOUN
gujaf-326	257	19	,	,	PUNCT
gujaf-326	257	20	extending	extend	VERB
gujaf-326	257	21	fischer	fischer	PROPN
gujaf-326	257	22	’s	’s	PART
gujaf-326	257	23	et	et	PROPN
gujaf-326	257	24	al	al	PROPN
gujaf-326	257	25	.	.	PROPN
gujaf-326	258	1	(	(	PUNCT
gujaf-326	258	2	1992	1992	NUM
gujaf-326	258	3	)	)	PUNCT
gujaf-326	258	4	model	model	NOUN
gujaf-326	258	5	by	by	ADP
gujaf-326	258	6	incorporating	incorporate	VERB
gujaf-326	258	7	constructs	construct	NOUN
gujaf-326	258	8	such	such	ADJ
gujaf-326	258	9	as	as	ADP
gujaf-326	258	10	tax	tax	NOUN
gujaf-326	258	11	system	system	NOUN
gujaf-326	258	12	complexity	complexity	NOUN
gujaf-326	258	13	,	,	PUNCT
gujaf-326	258	14	noncompliance	noncompliance	NOUN
gujaf-326	258	15	opportunities	opportunity	NOUN
gujaf-326	258	16	,	,	PUNCT
gujaf-326	258	17	deterrence	deterrence	NOUN
gujaf-326	258	18	measures	measure	NOUN
gujaf-326	258	19	,	,	PUNCT
gujaf-326	258	20	tax	tax	NOUN
gujaf-326	258	21	rate	rate	NOUN
gujaf-326	258	22	,	,	PUNCT
gujaf-326	258	23	attitudes	attitude	NOUN
gujaf-326	258	24	,	,	PUNCT
gujaf-326	258	25	fairness	fairness	NOUN
gujaf-326	258	26	perceptions	perception	NOUN
gujaf-326	258	27	,	,	PUNCT
gujaf-326	258	28	compliance	compliance	NOUN
gujaf-326	258	29	costs	cost	NOUN
gujaf-326	258	30	,	,	PUNCT
gujaf-326	258	31	and	and	CCONJ
gujaf-326	258	32	information	information	NOUN
gujaf-326	258	33	.	.	PUNCT
gujaf-326	259	1	the	the	DET
gujaf-326	259	2	final	final	ADJ
gujaf-326	259	3	questionnaire	questionnaire	NOUN
gujaf-326	259	4	,	,	PUNCT
gujaf-326	259	5	administered	administer	VERB
gujaf-326	259	6	to	to	ADP
gujaf-326	259	7	392	392	NUM
gujaf-326	259	8	sme	sme	NOUN
gujaf-326	259	9	owners	owner	NOUN
gujaf-326	259	10	across	across	ADP
gujaf-326	259	11	nigeria	nigeria	PROPN
gujaf-326	259	12	,	,	PUNCT
gujaf-326	259	13	demonstrated	demonstrate	VERB
gujaf-326	259	14	strong	strong	ADJ
gujaf-326	259	15	internal	internal	ADJ
gujaf-326	259	16	consistency	consistency	NOUN
gujaf-326	259	17	and	and	CCONJ
gujaf-326	259	18	reliability	reliability	NOUN
gujaf-326	259	19	.	.	PUNCT
gujaf-326	260	1	the	the	DET
gujaf-326	260	2	study	study	NOUN
gujaf-326	260	3	concluded	conclude	VERB
gujaf-326	260	4	that	that	SCONJ
gujaf-326	260	5	the	the	DET
gujaf-326	260	6	new	new	ADJ
gujaf-326	260	7	scale	scale	NOUN
gujaf-326	260	8	effectively	effectively	ADV
gujaf-326	260	9	measures	measure	VERB
gujaf-326	260	10	tax	tax	NOUN
gujaf-326	260	11	compliance	compliance	NOUN
gujaf-326	260	12	and	and	CCONJ
gujaf-326	260	13	could	could	AUX
gujaf-326	260	14	be	be	AUX
gujaf-326	260	15	used	use	VERB
gujaf-326	260	16	to	to	PART
gujaf-326	260	17	gauge	gauge	VERB
gujaf-326	260	18	compliance	compliance	NOUN
gujaf-326	260	19	across	across	ADP
gujaf-326	260	20	different	different	ADJ
gujaf-326	260	21	regions	region	NOUN
gujaf-326	260	22	.	.	PUNCT
gujaf-326	261	1	ya’u	ya’u	PROPN
gujaf-326	261	2	et	et	PROPN
gujaf-326	261	3	al	al	PROPN
gujaf-326	261	4	.	.	PROPN
gujaf-326	261	5	(	(	PUNCT
gujaf-326	261	6	2020	2020	NUM
gujaf-326	261	7	)	)	PUNCT
gujaf-326	261	8	conducted	conduct	VERB
gujaf-326	261	9	an	an	DET
gujaf-326	261	10	empirical	empirical	ADJ
gujaf-326	261	11	analysis	analysis	NOUN
gujaf-326	261	12	of	of	ADP
gujaf-326	261	13	the	the	DET
gujaf-326	261	14	effects	effect	NOUN
gujaf-326	261	15	of	of	ADP
gujaf-326	261	16	economic	economic	ADJ
gujaf-326	261	17	deterrence	deterrence	NOUN
gujaf-326	261	18	variables	variable	NOUN
gujaf-326	261	19	and	and	CCONJ
gujaf-326	261	20	royalty	royalty	NOUN
gujaf-326	261	21	rates	rate	NOUN
gujaf-326	261	22	on	on	ADP
gujaf-326	261	23	petroleum	petroleum	NOUN
gujaf-326	261	24	profit	profit	NOUN
gujaf-326	261	25	tax	tax	NOUN
gujaf-326	261	26	compliance	compliance	NOUN
gujaf-326	261	27	(	(	PUNCT
gujaf-326	261	28	pptc	pptc	PROPN
gujaf-326	261	29	)	)	PUNCT
gujaf-326	261	30	in	in	ADP
gujaf-326	261	31	nigeria	nigeria	PROPN
gujaf-326	261	32	’s	’s	PART
gujaf-326	261	33	oil	oil	NOUN
gujaf-326	261	34	and	and	CCONJ
gujaf-326	261	35	gas	gas	NOUN
gujaf-326	261	36	sector	sector	NOUN
gujaf-326	261	37	.	.	PUNCT
gujaf-326	262	1	the	the	DET
gujaf-326	262	2	study	study	NOUN
gujaf-326	262	3	found	find	VERB
gujaf-326	262	4	a	a	DET
gujaf-326	262	5	negative	negative	ADJ
gujaf-326	262	6	relationship	relationship	NOUN
gujaf-326	262	7	between	between	ADP
gujaf-326	262	8	tax	tax	NOUN
gujaf-326	262	9	rate	rate	NOUN
gujaf-326	262	10	and	and	CCONJ
gujaf-326	262	11	royalty	royalty	NOUN
gujaf-326	262	12	rates	rate	NOUN
gujaf-326	262	13	with	with	ADP
gujaf-326	262	14	tax	tax	NOUN
gujaf-326	262	15	compliance	compliance	NOUN
gujaf-326	262	16	,	,	PUNCT
gujaf-326	262	17	while	while	SCONJ
gujaf-326	262	18	penalties	penalty	NOUN
gujaf-326	262	19	and	and	CCONJ
gujaf-326	262	20	detection	detection	NOUN
gujaf-326	262	21	probability	probability	NOUN
gujaf-326	262	22	had	have	VERB
gujaf-326	262	23	a	a	DET
gujaf-326	262	24	positive	positive	ADJ
gujaf-326	262	25	impact	impact	NOUN
gujaf-326	262	26	on	on	ADP
gujaf-326	262	27	compliance	compliance	NOUN
gujaf-326	262	28	.	.	PUNCT
gujaf-326	263	1	the	the	DET
gujaf-326	263	2	study	study	NOUN
gujaf-326	263	3	highlighted	highlight	VERB
gujaf-326	263	4	the	the	DET
gujaf-326	263	5	importance	importance	NOUN
gujaf-326	263	6	of	of	ADP
gujaf-326	263	7	using	use	VERB
gujaf-326	263	8	deterrence	deterrence	NOUN
gujaf-326	263	9	mechanisms	mechanism	NOUN
gujaf-326	263	10	to	to	PART
gujaf-326	263	11	improve	improve	VERB
gujaf-326	263	12	compliance	compliance	NOUN
gujaf-326	263	13	in	in	ADP
gujaf-326	263	14	the	the	DET
gujaf-326	263	15	oil	oil	NOUN
gujaf-326	263	16	and	and	CCONJ
gujaf-326	263	17	gas	gas	NOUN
gujaf-326	263	18	sector	sector	NOUN
gujaf-326	263	19	,	,	PUNCT
gujaf-326	263	20	which	which	PRON
gujaf-326	263	21	is	be	AUX
gujaf-326	263	22	crucial	crucial	ADJ
gujaf-326	263	23	to	to	ADP
gujaf-326	263	24	nigeria	nigeria	PROPN
gujaf-326	263	25	’s	’s	PART
gujaf-326	263	26	economy	economy	NOUN
gujaf-326	263	27	.	.	PUNCT
gujaf-326	264	1	havrylyshyn	havrylyshyn	PROPN
gujaf-326	264	2	(	(	PUNCT
gujaf-326	264	3	2018	2018	NUM
gujaf-326	264	4	)	)	PUNCT
gujaf-326	264	5	evaluated	evaluate	VERB
gujaf-326	264	6	the	the	DET
gujaf-326	264	7	influence	influence	NOUN
gujaf-326	264	8	of	of	ADP
gujaf-326	264	9	tax	tax	NOUN
gujaf-326	264	10	burden	burden	NOUN
gujaf-326	264	11	on	on	ADP
gujaf-326	264	12	tax	tax	NOUN
gujaf-326	264	13	compliance	compliance	NOUN
gujaf-326	264	14	behavior	behavior	NOUN
gujaf-326	264	15	,	,	PUNCT
gujaf-326	264	16	focusing	focus	VERB
gujaf-326	264	17	on	on	ADP
gujaf-326	264	18	corporate	corporate	ADJ
gujaf-326	264	19	tax	tax	NOUN
gujaf-326	264	20	.	.	PUNCT
gujaf-326	265	1	the	the	DET
gujaf-326	265	2	study	study	NOUN
gujaf-326	265	3	found	find	VERB
gujaf-326	265	4	that	that	SCONJ
gujaf-326	265	5	both	both	CCONJ
gujaf-326	265	6	individual	individual	ADJ
gujaf-326	265	7	and	and	CCONJ
gujaf-326	265	8	corporate	corporate	ADJ
gujaf-326	265	9	tax	tax	NOUN
gujaf-326	265	10	compliance	compliance	NOUN
gujaf-326	265	11	were	be	AUX
gujaf-326	265	12	affected	affect	VERB
gujaf-326	265	13	by	by	ADP
gujaf-326	265	14	the	the	DET
gujaf-326	265	15	level	level	NOUN
gujaf-326	265	16	of	of	ADP
gujaf-326	265	17	tax	tax	NOUN
gujaf-326	265	18	burden	burden	NOUN
gujaf-326	265	19	,	,	PUNCT
gujaf-326	265	20	revealing	reveal	VERB
gujaf-326	265	21	a	a	DET
gujaf-326	265	22	significant	significant	ADJ
gujaf-326	265	23	gap	gap	NOUN
gujaf-326	265	24	in	in	ADP
gujaf-326	265	25	understanding	understand	VERB
gujaf-326	265	26	the	the	DET
gujaf-326	265	27	relationship	relationship	NOUN
gujaf-326	265	28	between	between	ADP
gujaf-326	265	29	tax	tax	NOUN
gujaf-326	265	30	burden	burden	NOUN
gujaf-326	265	31	and	and	CCONJ
gujaf-326	265	32	compliance	compliance	NOUN
gujaf-326	265	33	.	.	PUNCT
gujaf-326	266	1	this	this	DET
gujaf-326	266	2	gap	gap	NOUN
gujaf-326	266	3	points	point	VERB
gujaf-326	266	4	to	to	ADP
gujaf-326	266	5	a	a	DET
gujaf-326	266	6	need	need	NOUN
gujaf-326	266	7	for	for	ADP
gujaf-326	266	8	further	further	ADJ
gujaf-326	266	9	research	research	NOUN
gujaf-326	266	10	,	,	PUNCT
gujaf-326	266	11	gusau	gusau	ADJ
gujaf-326	266	12	journal	journal	NOUN
gujaf-326	266	13	of	of	ADP
gujaf-326	266	14	accounting	accounting	NOUN
gujaf-326	266	15	and	and	CCONJ
gujaf-326	266	16	finance	finance	NOUN
gujaf-326	266	17	,	,	PUNCT
gujaf-326	266	18	vol	vol	NOUN
gujaf-326	266	19	.	.	PROPN
gujaf-326	266	20	5	5	NUM
gujaf-326	266	21	,	,	PUNCT
gujaf-326	266	22	issue	issue	NOUN
gujaf-326	266	23	2	2	NUM
gujaf-326	266	24	,	,	PUNCT
gujaf-326	266	25	october	october	PROPN
gujaf-326	266	26	,	,	PUNCT
gujaf-326	266	27	2024	2024	NUM
gujaf-326	266	28	269	269	NUM
gujaf-326	266	29	which	which	PRON
gujaf-326	266	30	this	this	DET
gujaf-326	266	31	study	study	NOUN
gujaf-326	266	32	seeks	seek	VERB
gujaf-326	266	33	to	to	PART
gujaf-326	266	34	address	address	VERB
gujaf-326	266	35	by	by	ADP
gujaf-326	266	36	examining	examine	VERB
gujaf-326	266	37	the	the	DET
gujaf-326	266	38	influence	influence	NOUN
gujaf-326	266	39	of	of	ADP
gujaf-326	266	40	tax	tax	NOUN
gujaf-326	266	41	burden	burden	NOUN
gujaf-326	266	42	on	on	ADP
gujaf-326	266	43	compliance	compliance	NOUN
gujaf-326	266	44	behavior	behavior	NOUN
gujaf-326	266	45	.	.	PUNCT
gujaf-326	267	1	in	in	ADP
gujaf-326	267	2	conclusion	conclusion	NOUN
gujaf-326	267	3	,	,	PUNCT
gujaf-326	267	4	a	a	DET
gujaf-326	267	5	review	review	NOUN
gujaf-326	267	6	of	of	ADP
gujaf-326	267	7	the	the	DET
gujaf-326	267	8	literature	literature	NOUN
gujaf-326	267	9	shows	show	VERB
gujaf-326	267	10	that	that	SCONJ
gujaf-326	267	11	both	both	DET
gujaf-326	267	12	compliance	compliance	NOUN
gujaf-326	267	13	costs	cost	NOUN
gujaf-326	267	14	and	and	CCONJ
gujaf-326	267	15	tax	tax	NOUN
gujaf-326	267	16	burden	burden	NOUN
gujaf-326	267	17	play	play	VERB
gujaf-326	267	18	crucial	crucial	ADJ
gujaf-326	267	19	roles	role	NOUN
gujaf-326	267	20	in	in	ADP
gujaf-326	267	21	tax	tax	NOUN
gujaf-326	267	22	compliance	compliance	NOUN
gujaf-326	267	23	behavior	behavior	NOUN
gujaf-326	267	24	.	.	PUNCT
gujaf-326	268	1	however	however	ADV
gujaf-326	268	2	,	,	PUNCT
gujaf-326	268	3	existing	exist	VERB
gujaf-326	268	4	research	research	NOUN
gujaf-326	268	5	has	have	AUX
gujaf-326	268	6	not	not	PART
gujaf-326	268	7	fully	fully	ADV
gujaf-326	268	8	explored	explore	VERB
gujaf-326	268	9	the	the	DET
gujaf-326	268	10	combined	combined	ADJ
gujaf-326	268	11	effect	effect	NOUN
gujaf-326	268	12	of	of	ADP
gujaf-326	268	13	these	these	DET
gujaf-326	268	14	variables	variable	NOUN
gujaf-326	268	15	on	on	ADP
gujaf-326	268	16	smes	sme	NOUN
gujaf-326	268	17	in	in	ADP
gujaf-326	268	18	specific	specific	ADJ
gujaf-326	268	19	contexts	context	NOUN
gujaf-326	268	20	,	,	PUNCT
gujaf-326	268	21	such	such	ADJ
gujaf-326	268	22	as	as	ADP
gujaf-326	268	23	benue	benue	PROPN
gujaf-326	268	24	state	state	NOUN
gujaf-326	268	25	,	,	PUNCT
gujaf-326	268	26	nigeria	nigeria	PROPN
gujaf-326	268	27	.	.	PUNCT
gujaf-326	269	1	this	this	DET
gujaf-326	269	2	study	study	NOUN
gujaf-326	269	3	aims	aim	VERB
gujaf-326	269	4	to	to	PART
gujaf-326	269	5	fill	fill	VERB
gujaf-326	269	6	that	that	DET
gujaf-326	269	7	gap	gap	NOUN
gujaf-326	269	8	by	by	ADP
gujaf-326	269	9	investigating	investigate	VERB
gujaf-326	269	10	how	how	SCONJ
gujaf-326	269	11	both	both	PRON
gujaf-326	269	12	compliance	compliance	NOUN
gujaf-326	269	13	costs	cost	NOUN
gujaf-326	269	14	and	and	CCONJ
gujaf-326	269	15	tax	tax	NOUN
gujaf-326	269	16	burden	burden	NOUN
gujaf-326	269	17	impact	impact	NOUN
gujaf-326	269	18	tax	tax	NOUN
gujaf-326	269	19	compliance	compliance	NOUN
gujaf-326	269	20	behavior	behavior	NOUN
gujaf-326	269	21	among	among	ADP
gujaf-326	269	22	smes	sme	NOUN
gujaf-326	269	23	in	in	ADP
gujaf-326	269	24	the	the	DET
gujaf-326	269	25	region	region	NOUN
gujaf-326	269	26	theoretical	theoretical	ADJ
gujaf-326	269	27	framework	framework	NOUN
gujaf-326	269	28	benefit	benefit	NOUN
gujaf-326	269	29	received	receive	VERB
gujaf-326	269	30	theory	theory	NOUN
gujaf-326	269	31	the	the	DET
gujaf-326	269	32	benefit	benefit	NOUN
gujaf-326	269	33	received	receive	VERB
gujaf-326	269	34	theory	theory	NOUN
gujaf-326	269	35	,	,	PUNCT
gujaf-326	269	36	also	also	ADV
gujaf-326	269	37	known	know	VERB
gujaf-326	269	38	as	as	ADP
gujaf-326	269	39	the	the	DET
gujaf-326	269	40	benefit	benefit	NOUN
gujaf-326	269	41	principle	principle	NOUN
gujaf-326	269	42	,	,	PUNCT
gujaf-326	269	43	is	be	AUX
gujaf-326	269	44	a	a	DET
gujaf-326	269	45	concept	concept	NOUN
gujaf-326	269	46	in	in	ADP
gujaf-326	269	47	public	public	ADJ
gujaf-326	269	48	finance	finance	NOUN
gujaf-326	269	49	and	and	CCONJ
gujaf-326	269	50	taxation	taxation	NOUN
gujaf-326	269	51	that	that	PRON
gujaf-326	269	52	suggests	suggest	VERB
gujaf-326	269	53	that	that	SCONJ
gujaf-326	269	54	individuals	individual	NOUN
gujaf-326	269	55	and	and	CCONJ
gujaf-326	269	56	businesses	business	NOUN
gujaf-326	269	57	should	should	AUX
gujaf-326	269	58	be	be	AUX
gujaf-326	269	59	taxed	tax	VERB
gujaf-326	269	60	in	in	ADP
gujaf-326	269	61	proportion	proportion	NOUN
gujaf-326	269	62	to	to	ADP
gujaf-326	269	63	the	the	DET
gujaf-326	269	64	benefits	benefit	NOUN
gujaf-326	269	65	they	they	PRON
gujaf-326	269	66	receive	receive	VERB
gujaf-326	269	67	from	from	ADP
gujaf-326	269	68	government	government	NOUN
gujaf-326	269	69	goods	good	NOUN
gujaf-326	269	70	and	and	CCONJ
gujaf-326	269	71	services	service	NOUN
gujaf-326	269	72	.	.	PUNCT
gujaf-326	270	1	this	this	DET
gujaf-326	270	2	theory	theory	NOUN
gujaf-326	270	3	asserts	assert	VERB
gujaf-326	270	4	that	that	SCONJ
gujaf-326	270	5	those	those	PRON
gujaf-326	270	6	who	who	PRON
gujaf-326	270	7	benefit	benefit	VERB
gujaf-326	270	8	more	more	ADV
gujaf-326	270	9	from	from	ADP
gujaf-326	270	10	public	public	ADJ
gujaf-326	270	11	services	service	NOUN
gujaf-326	270	12	or	or	CCONJ
gujaf-326	270	13	infrastructure	infrastructure	NOUN
gujaf-326	270	14	should	should	AUX
gujaf-326	270	15	bear	bear	VERB
gujaf-326	270	16	a	a	DET
gujaf-326	270	17	larger	large	ADJ
gujaf-326	270	18	share	share	NOUN
gujaf-326	270	19	of	of	ADP
gujaf-326	270	20	the	the	DET
gujaf-326	270	21	tax	tax	NOUN
gujaf-326	270	22	burden	burden	NOUN
gujaf-326	270	23	.	.	PUNCT
gujaf-326	271	1	the	the	DET
gujaf-326	271	2	benefit	benefit	NOUN
gujaf-326	271	3	received	receive	VERB
gujaf-326	271	4	theory	theory	NOUN
gujaf-326	271	5	posits	posit	NOUN
gujaf-326	271	6	a	a	DET
gujaf-326	271	7	direct	direct	ADJ
gujaf-326	271	8	relationship	relationship	NOUN
gujaf-326	271	9	between	between	ADP
gujaf-326	271	10	the	the	DET
gujaf-326	271	11	taxes	taxis	NOUN
gujaf-326	271	12	paid	pay	VERB
gujaf-326	271	13	by	by	ADP
gujaf-326	271	14	individuals	individual	NOUN
gujaf-326	271	15	or	or	CCONJ
gujaf-326	271	16	businesses	business	NOUN
gujaf-326	271	17	and	and	CCONJ
gujaf-326	271	18	the	the	DET
gujaf-326	271	19	benefits	benefit	NOUN
gujaf-326	271	20	they	they	PRON
gujaf-326	271	21	receive	receive	VERB
gujaf-326	271	22	from	from	ADP
gujaf-326	271	23	government	government	NOUN
gujaf-326	271	24	services	service	NOUN
gujaf-326	271	25	(	(	PUNCT
gujaf-326	271	26	gregory	gregory	PROPN
gujaf-326	271	27	&	&	CCONJ
gujaf-326	271	28	ndu	ndu	PROPN
gujaf-326	271	29	,	,	PUNCT
gujaf-326	271	30	2023	2023	NUM
gujaf-326	271	31	)	)	PUNCT
gujaf-326	271	32	.	.	PUNCT
gujaf-326	272	1	those	those	PRON
gujaf-326	272	2	who	who	PRON
gujaf-326	272	3	receive	receive	VERB
gujaf-326	272	4	more	more	ADJ
gujaf-326	272	5	benefits	benefit	NOUN
gujaf-326	272	6	should	should	AUX
gujaf-326	272	7	contribute	contribute	VERB
gujaf-326	272	8	more	more	ADJ
gujaf-326	272	9	in	in	ADP
gujaf-326	272	10	taxes	taxis	NOUN
gujaf-326	272	11	.	.	PUNCT
gujaf-326	273	1	user	user	NOUN
gujaf-326	273	2	fees	fee	NOUN
gujaf-326	273	3	and	and	CCONJ
gujaf-326	273	4	charges	charge	NOUN
gujaf-326	273	5	for	for	ADP
gujaf-326	273	6	specific	specific	ADJ
gujaf-326	273	7	government	government	NOUN
gujaf-326	273	8	services	service	NOUN
gujaf-326	273	9	are	be	AUX
gujaf-326	273	10	often	often	ADV
gujaf-326	273	11	aligned	align	VERB
gujaf-326	273	12	with	with	ADP
gujaf-326	273	13	the	the	DET
gujaf-326	273	14	benefit	benefit	NOUN
gujaf-326	273	15	received	receive	VERB
gujaf-326	273	16	theory	theory	NOUN
gujaf-326	273	17	.	.	PUNCT
gujaf-326	274	1	taxes	taxis	NOUN
gujaf-326	274	2	on	on	ADP
gujaf-326	274	3	highways	highway	NOUN
gujaf-326	274	4	,	,	PUNCT
gujaf-326	274	5	entrance	entrance	NOUN
gujaf-326	274	6	fees	fee	NOUN
gujaf-326	274	7	to	to	ADP
gujaf-326	274	8	parks	park	NOUN
gujaf-326	274	9	,	,	PUNCT
gujaf-326	274	10	and	and	CCONJ
gujaf-326	274	11	utility	utility	NOUN
gujaf-326	274	12	charges	charge	NOUN
gujaf-326	274	13	may	may	AUX
gujaf-326	274	14	be	be	AUX
gujaf-326	274	15	considered	consider	VERB
gujaf-326	274	16	forms	form	NOUN
gujaf-326	274	17	of	of	ADP
gujaf-326	274	18	taxation	taxation	NOUN
gujaf-326	274	19	where	where	SCONJ
gujaf-326	274	20	individuals	individual	NOUN
gujaf-326	274	21	directly	directly	ADV
gujaf-326	274	22	pay	pay	VERB
gujaf-326	274	23	for	for	ADP
gujaf-326	274	24	the	the	DET
gujaf-326	274	25	services	service	NOUN
gujaf-326	274	26	they	they	PRON
gujaf-326	274	27	use	use	VERB
gujaf-326	274	28	.	.	PUNCT
gujaf-326	275	1	the	the	DET
gujaf-326	275	2	theory	theory	NOUN
gujaf-326	275	3	is	be	AUX
gujaf-326	275	4	frequently	frequently	ADV
gujaf-326	275	5	applied	apply	VERB
gujaf-326	275	6	at	at	ADP
gujaf-326	275	7	the	the	DET
gujaf-326	275	8	local	local	ADJ
gujaf-326	275	9	level	level	NOUN
gujaf-326	275	10	,	,	PUNCT
gujaf-326	275	11	where	where	SCONJ
gujaf-326	275	12	residents	resident	NOUN
gujaf-326	275	13	are	be	AUX
gujaf-326	275	14	taxed	tax	VERB
gujaf-326	275	15	based	base	VERB
gujaf-326	275	16	on	on	ADP
gujaf-326	275	17	the	the	DET
gujaf-326	275	18	specific	specific	ADJ
gujaf-326	275	19	services	service	NOUN
gujaf-326	275	20	provided	provide	VERB
gujaf-326	275	21	by	by	ADP
gujaf-326	275	22	the	the	DET
gujaf-326	275	23	local	local	ADJ
gujaf-326	275	24	government	government	NOUN
gujaf-326	275	25	.	.	PUNCT
gujaf-326	276	1	property	property	NOUN
gujaf-326	276	2	taxes	taxis	NOUN
gujaf-326	276	3	may	may	AUX
gujaf-326	276	4	fund	fund	VERB
gujaf-326	276	5	local	local	ADJ
gujaf-326	276	6	schools	school	NOUN
gujaf-326	276	7	,	,	PUNCT
gujaf-326	276	8	and	and	CCONJ
gujaf-326	276	9	residents	resident	NOUN
gujaf-326	276	10	with	with	ADP
gujaf-326	276	11	higher	high	ADJ
gujaf-326	276	12	property	property	NOUN
gujaf-326	276	13	values	value	NOUN
gujaf-326	276	14	may	may	AUX
gujaf-326	276	15	contribute	contribute	VERB
gujaf-326	276	16	more	more	ADJ
gujaf-326	276	17	to	to	ADP
gujaf-326	276	18	the	the	DET
gujaf-326	276	19	local	local	ADJ
gujaf-326	276	20	education	education	NOUN
gujaf-326	276	21	system	system	NOUN
gujaf-326	276	22	(	(	PUNCT
gujaf-326	276	23	pecenka	pecenka	NOUN
gujaf-326	276	24	,	,	PUNCT
gujaf-326	276	25	2023	2023	NUM
gujaf-326	276	26	)	)	PUNCT
gujaf-326	276	27	.	.	PUNCT
gujaf-326	277	1	proponents	proponent	NOUN
gujaf-326	277	2	of	of	ADP
gujaf-326	277	3	the	the	DET
gujaf-326	277	4	benefit	benefit	NOUN
gujaf-326	277	5	received	receive	VERB
gujaf-326	277	6	theory	theory	NOUN
gujaf-326	277	7	argue	argue	VERB
gujaf-326	277	8	that	that	SCONJ
gujaf-326	277	9	it	it	PRON
gujaf-326	277	10	promotes	promote	VERB
gujaf-326	277	11	fairness	fairness	NOUN
gujaf-326	277	12	in	in	ADP
gujaf-326	277	13	taxation	taxation	NOUN
gujaf-326	277	14	by	by	ADP
gujaf-326	277	15	linking	link	VERB
gujaf-326	277	16	the	the	DET
gujaf-326	277	17	tax	tax	NOUN
gujaf-326	277	18	burden	burden	NOUN
gujaf-326	277	19	to	to	ADP
gujaf-326	277	20	the	the	DET
gujaf-326	277	21	benefits	benefit	NOUN
gujaf-326	277	22	derived	derive	VERB
gujaf-326	277	23	from	from	ADP
gujaf-326	277	24	public	public	ADJ
gujaf-326	277	25	services	service	NOUN
gujaf-326	277	26	(	(	PUNCT
gujaf-326	277	27	putri	putri	PROPN
gujaf-326	277	28	&	&	CCONJ
gujaf-326	277	29	prihatiningtias	prihatiningtia	NOUN
gujaf-326	277	30	,	,	PUNCT
gujaf-326	277	31	2023	2023	NUM
gujaf-326	277	32	)	)	PUNCT
gujaf-326	277	33	.	.	PUNCT
gujaf-326	278	1	this	this	DET
gujaf-326	278	2	principle	principle	NOUN
gujaf-326	278	3	suggests	suggest	VERB
gujaf-326	278	4	that	that	SCONJ
gujaf-326	278	5	individuals	individual	NOUN
gujaf-326	278	6	or	or	CCONJ
gujaf-326	278	7	businesses	business	NOUN
gujaf-326	278	8	with	with	ADP
gujaf-326	278	9	higher	high	ADJ
gujaf-326	278	10	incomes	income	NOUN
gujaf-326	278	11	or	or	CCONJ
gujaf-326	278	12	greater	great	ADJ
gujaf-326	278	13	usage	usage	NOUN
gujaf-326	278	14	of	of	ADP
gujaf-326	278	15	public	public	ADJ
gujaf-326	278	16	services	service	NOUN
gujaf-326	278	17	should	should	AUX
gujaf-326	278	18	pay	pay	VERB
gujaf-326	278	19	a	a	DET
gujaf-326	278	20	proportionally	proportionally	ADV
gujaf-326	278	21	higher	high	ADJ
gujaf-326	278	22	amount	amount	NOUN
gujaf-326	278	23	in	in	ADP
gujaf-326	278	24	tax	tax	NOUN
gujaf-326	278	25	.	.	PUNCT
gujaf-326	279	1	benefit	benefit	NOUN
gujaf-326	279	2	received	receive	VERB
gujaf-326	279	3	theory	theory	NOUN
gujaf-326	279	4	is	be	AUX
gujaf-326	279	5	more	more	ADV
gujaf-326	279	6	commonly	commonly	ADV
gujaf-326	279	7	associated	associate	VERB
gujaf-326	279	8	with	with	ADP
gujaf-326	279	9	regressive	regressive	ADJ
gujaf-326	279	10	taxation	taxation	NOUN
gujaf-326	279	11	(	(	PUNCT
gujaf-326	279	12	where	where	SCONJ
gujaf-326	279	13	the	the	DET
gujaf-326	279	14	tax	tax	NOUN
gujaf-326	279	15	burden	burden	NOUN
gujaf-326	279	16	falls	fall	VERB
gujaf-326	279	17	more	more	ADV
gujaf-326	279	18	heavily	heavily	ADV
gujaf-326	279	19	on	on	ADP
gujaf-326	279	20	lower	low	ADJ
gujaf-326	279	21	-	-	PUNCT
gujaf-326	279	22	income	income	NOUN
gujaf-326	279	23	individuals	individual	NOUN
gujaf-326	279	24	)	)	PUNCT
gujaf-326	279	25	,	,	PUNCT
gujaf-326	279	26	it	it	PRON
gujaf-326	279	27	may	may	AUX
gujaf-326	279	28	conflict	conflict	VERB
gujaf-326	279	29	with	with	ADP
gujaf-326	279	30	the	the	DET
gujaf-326	279	31	principles	principle	NOUN
gujaf-326	279	32	of	of	ADP
gujaf-326	279	33	progressive	progressive	ADJ
gujaf-326	279	34	taxation	taxation	NOUN
gujaf-326	279	35	,	,	PUNCT
gujaf-326	279	36	which	which	PRON
gujaf-326	279	37	aim	aim	VERB
gujaf-326	279	38	to	to	PART
gujaf-326	279	39	place	place	VERB
gujaf-326	279	40	a	a	DET
gujaf-326	279	41	higher	high	ADJ
gujaf-326	279	42	burden	burden	NOUN
gujaf-326	279	43	on	on	ADP
gujaf-326	279	44	those	those	PRON
gujaf-326	279	45	with	with	ADP
gujaf-326	279	46	higher	high	ADJ
gujaf-326	279	47	incomes	income	NOUN
gujaf-326	279	48	(	(	PUNCT
gujaf-326	279	49	sasidharan	sasidharan	PROPN
gujaf-326	279	50	&	&	CCONJ
gujaf-326	279	51	duggal	duggal	PROPN
gujaf-326	279	52	,	,	PUNCT
gujaf-326	279	53	2023	2023	NUM
gujaf-326	279	54	)	)	PUNCT
gujaf-326	279	55	.	.	PUNCT
gujaf-326	280	1	implementing	implement	VERB
gujaf-326	280	2	the	the	DET
gujaf-326	280	3	benefit	benefit	NOUN
gujaf-326	280	4	received	receive	VERB
gujaf-326	280	5	theory	theory	NOUN
gujaf-326	280	6	in	in	ADP
gujaf-326	280	7	practice	practice	NOUN
gujaf-326	280	8	requires	require	VERB
gujaf-326	280	9	careful	careful	ADJ
gujaf-326	280	10	consideration	consideration	NOUN
gujaf-326	280	11	of	of	ADP
gujaf-326	280	12	the	the	DET
gujaf-326	280	13	relationship	relationship	NOUN
gujaf-326	280	14	between	between	ADP
gujaf-326	280	15	specific	specific	ADJ
gujaf-326	280	16	taxes	taxis	NOUN
gujaf-326	280	17	and	and	CCONJ
gujaf-326	280	18	the	the	DET
gujaf-326	280	19	corresponding	corresponding	ADJ
gujaf-326	280	20	benefits	benefit	NOUN
gujaf-326	280	21	.	.	PUNCT
gujaf-326	281	1	policy	policy	NOUN
gujaf-326	281	2	decisions	decision	NOUN
gujaf-326	281	3	need	need	VERB
gujaf-326	281	4	to	to	PART
gujaf-326	281	5	be	be	AUX
gujaf-326	281	6	made	make	VERB
gujaf-326	281	7	regarding	regard	VERB
gujaf-326	281	8	the	the	DET
gujaf-326	281	9	allocation	allocation	NOUN
gujaf-326	281	10	of	of	ADP
gujaf-326	281	11	tax	tax	NOUN
gujaf-326	281	12	revenue	revenue	NOUN
gujaf-326	281	13	to	to	ADP
gujaf-326	281	14	various	various	ADJ
gujaf-326	281	15	public	public	ADJ
gujaf-326	281	16	services	service	NOUN
gujaf-326	281	17	(	(	PUNCT
gujaf-326	281	18	yan	yan	PROPN
gujaf-326	281	19	,	,	PUNCT
gujaf-326	281	20	james	james	PROPN
gujaf-326	281	21	&	&	CCONJ
gujaf-326	281	22	cole	cole	PROPN
gujaf-326	281	23	,	,	PUNCT
gujaf-326	281	24	2023	2023	NUM
gujaf-326	281	25	)	)	PUNCT
gujaf-326	281	26	.	.	PUNCT
gujaf-326	282	1	the	the	DET
gujaf-326	282	2	theory	theory	NOUN
gujaf-326	282	3	can	can	AUX
gujaf-326	282	4	be	be	AUX
gujaf-326	282	5	adapted	adapt	VERB
gujaf-326	282	6	to	to	ADP
gujaf-326	282	7	various	various	ADJ
gujaf-326	282	8	types	type	NOUN
gujaf-326	282	9	of	of	ADP
gujaf-326	282	10	services	service	NOUN
gujaf-326	282	11	.	.	PUNCT
gujaf-326	283	1	allocation	allocation	NOUN
gujaf-326	283	2	of	of	ADP
gujaf-326	283	3	taxes	taxis	NOUN
gujaf-326	283	4	can	can	AUX
gujaf-326	283	5	be	be	AUX
gujaf-326	283	6	used	use	VERB
gujaf-326	283	7	for	for	ADP
gujaf-326	283	8	road	road	NOUN
gujaf-326	283	9	maintenance	maintenance	NOUN
gujaf-326	283	10	based	base	VERB
gujaf-326	283	11	on	on	ADP
gujaf-326	283	12	residents	resident	NOUN
gujaf-326	283	13	'	'	PART
gujaf-326	283	14	proximity	proximity	NOUN
gujaf-326	283	15	to	to	ADP
gujaf-326	283	16	and	and	CCONJ
gujaf-326	283	17	use	use	NOUN
gujaf-326	283	18	of	of	ADP
gujaf-326	283	19	those	those	DET
gujaf-326	283	20	roads	road	NOUN
gujaf-326	283	21	,	,	PUNCT
gujaf-326	283	22	or	or	CCONJ
gujaf-326	283	23	a	a	DET
gujaf-326	283	24	water	water	NOUN
gujaf-326	283	25	utility	utility	NOUN
gujaf-326	283	26	might	might	AUX
gujaf-326	283	27	charge	charge	VERB
gujaf-326	283	28	fees	fee	NOUN
gujaf-326	283	29	based	base	VERB
gujaf-326	283	30	on	on	ADP
gujaf-326	283	31	the	the	DET
gujaf-326	283	32	volume	volume	NOUN
gujaf-326	283	33	of	of	ADP
gujaf-326	283	34	water	water	NOUN
gujaf-326	283	35	consumed	consume	VERB
gujaf-326	283	36	.	.	PUNCT
gujaf-326	284	1	the	the	DET
gujaf-326	284	2	benefit	benefit	NOUN
gujaf-326	284	3	received	receive	VERB
gujaf-326	284	4	theory	theory	NOUN
gujaf-326	284	5	represents	represent	VERB
gujaf-326	284	6	one	one	NUM
gujaf-326	284	7	approach	approach	NOUN
gujaf-326	284	8	to	to	ADP
gujaf-326	284	9	designing	design	VERB
gujaf-326	284	10	a	a	DET
gujaf-326	284	11	fair	fair	ADJ
gujaf-326	284	12	and	and	CCONJ
gujaf-326	284	13	equitable	equitable	ADJ
gujaf-326	284	14	tax	tax	NOUN
gujaf-326	284	15	system	system	NOUN
gujaf-326	284	16	,	,	PUNCT
gujaf-326	284	17	particularly	particularly	ADV
gujaf-326	284	18	at	at	ADP
gujaf-326	284	19	the	the	DET
gujaf-326	284	20	local	local	ADJ
gujaf-326	284	21	level	level	NOUN
gujaf-326	284	22	(	(	PUNCT
gujaf-326	284	23	tajuddin	tajuddin	NOUN
gujaf-326	284	24	,	,	PUNCT
gujaf-326	284	25	muhammad	muhammad	PROPN
gujaf-326	284	26	&	&	CCONJ
gujaf-326	284	27	ibrahim	ibrahim	PROPN
gujaf-326	284	28	,	,	PUNCT
gujaf-326	284	29	2023	2023	NUM
gujaf-326	284	30	)	)	PUNCT
gujaf-326	284	31	.	.	PUNCT
gujaf-326	285	1	however	however	ADV
gujaf-326	285	2	,	,	PUNCT
gujaf-326	285	3	its	its	PRON
gujaf-326	285	4	practical	practical	ADJ
gujaf-326	285	5	application	application	NOUN
gujaf-326	285	6	requires	require	VERB
gujaf-326	285	7	careful	careful	ADJ
gujaf-326	285	8	consideration	consideration	NOUN
gujaf-326	285	9	of	of	ADP
gujaf-326	285	10	the	the	DET
gujaf-326	285	11	specific	specific	ADJ
gujaf-326	285	12	services	service	NOUN
gujaf-326	285	13	provided	provide	VERB
gujaf-326	285	14	,	,	PUNCT
gujaf-326	285	15	measurement	measurement	NOUN
gujaf-326	285	16	challenges	challenge	NOUN
gujaf-326	285	17	,	,	PUNCT
gujaf-326	285	18	and	and	CCONJ
gujaf-326	285	19	the	the	DET
gujaf-326	285	20	broader	broad	ADJ
gujaf-326	285	21	principles	principle	NOUN
gujaf-326	285	22	of	of	ADP
gujaf-326	285	23	taxation	taxation	NOUN
gujaf-326	285	24	and	and	CCONJ
gujaf-326	285	25	fiscal	fiscal	ADJ
gujaf-326	285	26	policy	policy	NOUN
gujaf-326	285	27	.	.	PUNCT
gujaf-326	286	1	research	research	NOUN
gujaf-326	286	2	framework	framework	NOUN
gujaf-326	286	3	the	the	DET
gujaf-326	286	4	independent	independent	ADJ
gujaf-326	286	5	variables	variable	NOUN
gujaf-326	286	6	in	in	ADP
gujaf-326	286	7	this	this	DET
gujaf-326	286	8	study	study	NOUN
gujaf-326	286	9	are	be	AUX
gujaf-326	286	10	cost	cost	NOUN
gujaf-326	286	11	of	of	ADP
gujaf-326	286	12	compliance	compliance	NOUN
gujaf-326	286	13	and	and	CCONJ
gujaf-326	286	14	tax	tax	NOUN
gujaf-326	286	15	burden	burden	NOUN
gujaf-326	286	16	.	.	PUNCT
gujaf-326	287	1	the	the	DET
gujaf-326	287	2	dependent	dependent	ADJ
gujaf-326	287	3	variable	variable	NOUN
gujaf-326	287	4	is	be	AUX
gujaf-326	287	5	tax	tax	NOUN
gujaf-326	287	6	compliance	compliance	NOUN
gujaf-326	287	7	.	.	PUNCT
gujaf-326	288	1	it	it	PRON
gujaf-326	288	2	is	be	AUX
gujaf-326	288	3	expected	expect	VERB
gujaf-326	288	4	that	that	SCONJ
gujaf-326	288	5	the	the	DET
gujaf-326	288	6	independent	independent	ADJ
gujaf-326	288	7	variables	variable	NOUN
gujaf-326	288	8	in	in	ADP
gujaf-326	288	9	this	this	DET
gujaf-326	288	10	study	study	NOUN
gujaf-326	288	11	significantly	significantly	ADV
gujaf-326	288	12	influences	influence	VERB
gujaf-326	288	13	the	the	DET
gujaf-326	288	14	dependent	dependent	ADJ
gujaf-326	288	15	variable	variable	NOUN
gujaf-326	288	16	of	of	ADP
gujaf-326	288	17	the	the	DET
gujaf-326	288	18	study	study	NOUN
gujaf-326	288	19	.	.	PUNCT
gujaf-326	289	1	the	the	DET
gujaf-326	289	2	relationship	relationship	NOUN
gujaf-326	289	3	between	between	ADP
gujaf-326	289	4	the	the	DET
gujaf-326	289	5	dependent	dependent	ADJ
gujaf-326	289	6	variable	variable	NOUN
gujaf-326	289	7	and	and	CCONJ
gujaf-326	289	8	independent	independent	ADJ
gujaf-326	289	9	variables	variable	NOUN
gujaf-326	289	10	is	be	AUX
gujaf-326	289	11	depicted	depict	VERB
gujaf-326	289	12	in	in	ADP
gujaf-326	289	13	the	the	DET
gujaf-326	289	14	figure	figure	NOUN
gujaf-326	289	15	below	below	ADP
gujaf-326	289	16	gusau	gusau	ADJ
gujaf-326	289	17	journal	journal	PROPN
gujaf-326	289	18	of	of	ADP
gujaf-326	289	19	accounting	accounting	NOUN
gujaf-326	289	20	and	and	CCONJ
gujaf-326	289	21	finance	finance	NOUN
gujaf-326	289	22	,	,	PUNCT
gujaf-326	289	23	vol	vol	NOUN
gujaf-326	289	24	.	.	PROPN
gujaf-326	289	25	5	5	NUM
gujaf-326	289	26	,	,	PUNCT
gujaf-326	289	27	issue	issue	NOUN
gujaf-326	289	28	2	2	NUM
gujaf-326	289	29	,	,	PUNCT
gujaf-326	289	30	october	october	PROPN
gujaf-326	289	31	,	,	PUNCT
gujaf-326	289	32	2024	2024	NUM
gujaf-326	289	33	270	270	NUM
gujaf-326	289	34	figure	figure	NOUN
gujaf-326	289	35	1	1	NUM
gujaf-326	289	36	:	:	PUNCT
gujaf-326	289	37	research	research	NOUN
gujaf-326	289	38	framework	framework	NOUN
gujaf-326	289	39	source	source	NOUN
gujaf-326	289	40	:	:	PUNCT
gujaf-326	289	41	the	the	DET
gujaf-326	289	42	author	author	NOUN
gujaf-326	289	43	3.0	3.0	NUM
gujaf-326	289	44	methodology	methodology	NOUN
gujaf-326	289	45	this	this	DET
gujaf-326	289	46	study	study	NOUN
gujaf-326	289	47	employed	employ	VERB
gujaf-326	289	48	the	the	DET
gujaf-326	289	49	use	use	NOUN
gujaf-326	289	50	a	a	DET
gujaf-326	289	51	cross	cross	ADJ
gujaf-326	289	52	-	-	ADJ
gujaf-326	289	53	sectional	sectional	ADJ
gujaf-326	289	54	survey	survey	NOUN
gujaf-326	289	55	and	and	CCONJ
gujaf-326	289	56	correlational	correlational	ADJ
gujaf-326	289	57	research	research	NOUN
gujaf-326	289	58	designs	design	NOUN
gujaf-326	289	59	.	.	PUNCT
gujaf-326	290	1	this	this	PRON
gujaf-326	290	2	is	be	AUX
gujaf-326	290	3	viewed	view	VERB
gujaf-326	290	4	as	as	ADP
gujaf-326	290	5	the	the	DET
gujaf-326	290	6	most	most	ADV
gujaf-326	290	7	appropriate	appropriate	ADJ
gujaf-326	290	8	for	for	ADP
gujaf-326	290	9	this	this	DET
gujaf-326	290	10	study	study	NOUN
gujaf-326	290	11	as	as	SCONJ
gujaf-326	290	12	the	the	DET
gujaf-326	290	13	researcher	researcher	NOUN
gujaf-326	290	14	would	would	AUX
gujaf-326	290	15	have	have	VERB
gujaf-326	290	16	to	to	PART
gujaf-326	290	17	administer	administer	VERB
gujaf-326	290	18	questionnaires	questionnaire	NOUN
gujaf-326	290	19	.	.	PUNCT
gujaf-326	291	1	the	the	DET
gujaf-326	291	2	majority	majority	NOUN
gujaf-326	291	3	of	of	ADP
gujaf-326	291	4	researchers	researcher	NOUN
gujaf-326	291	5	’	'	PUNCT
gujaf-326	291	6	favor	favor	VERB
gujaf-326	291	7	cross	cross	VERB
gujaf-326	291	8	sectional	sectional	ADJ
gujaf-326	291	9	surveys	survey	NOUN
gujaf-326	291	10	since	since	SCONJ
gujaf-326	291	11	they	they	PRON
gujaf-326	291	12	are	be	AUX
gujaf-326	291	13	time	time	NOUN
gujaf-326	291	14	and	and	CCONJ
gujaf-326	291	15	money	money	NOUN
gujaf-326	291	16	efficient	efficient	ADJ
gujaf-326	291	17	(	(	PUNCT
gujaf-326	291	18	sekaran	sekaran	NOUN
gujaf-326	291	19	&	&	CCONJ
gujaf-326	291	20	bougie	bougie	PROPN
gujaf-326	291	21	,	,	PUNCT
gujaf-326	291	22	2010	2010	NUM
gujaf-326	291	23	)	)	PUNCT
gujaf-326	291	24	.	.	PUNCT
gujaf-326	292	1	thus	thus	ADV
gujaf-326	292	2	,	,	PUNCT
gujaf-326	292	3	cross	cross	ADJ
gujaf-326	292	4	-	-	ADJ
gujaf-326	292	5	sectional	sectional	ADJ
gujaf-326	292	6	surveys	survey	NOUN
gujaf-326	292	7	are	be	AUX
gujaf-326	292	8	preferred	prefer	VERB
gujaf-326	292	9	by	by	ADP
gujaf-326	292	10	the	the	DET
gujaf-326	292	11	majority	majority	NOUN
gujaf-326	292	12	of	of	ADP
gujaf-326	292	13	researchers	researcher	NOUN
gujaf-326	292	14	(	(	PUNCT
gujaf-326	292	15	kothari	kothari	PROPN
gujaf-326	292	16	&	&	CCONJ
gujaf-326	292	17	garg	garg	PROPN
gujaf-326	292	18	,	,	PUNCT
gujaf-326	292	19	2014	2014	NUM
gujaf-326	292	20	)	)	PUNCT
gujaf-326	292	21	.	.	PUNCT
gujaf-326	293	1	according	accord	VERB
gujaf-326	293	2	to	to	ADP
gujaf-326	293	3	smedan	smedan	PROPN
gujaf-326	293	4	(	(	PUNCT
gujaf-326	293	5	2021	2021	NUM
gujaf-326	293	6	)	)	PUNCT
gujaf-326	293	7	,	,	PUNCT
gujaf-326	293	8	there	there	PRON
gujaf-326	293	9	are	be	VERB
gujaf-326	293	10	1,580	1,580	NUM
gujaf-326	293	11	nano	nano	NOUN
gujaf-326	293	12	businesses	business	NOUN
gujaf-326	293	13	,	,	PUNCT
gujaf-326	293	14	9,479micro	9,479micro	NUM
gujaf-326	293	15	businesses	business	NOUN
gujaf-326	293	16	,	,	PUNCT
gujaf-326	293	17	13,271small	13,271small	NUM
gujaf-326	293	18	businesses	business	NOUN
gujaf-326	293	19	and	and	CCONJ
gujaf-326	293	20	1,580	1,580	NUM
gujaf-326	293	21	medium	medium	ADJ
gujaf-326	293	22	-	-	PUNCT
gujaf-326	293	23	sized	sized	ADJ
gujaf-326	293	24	enterprises	enterprise	NOUN
gujaf-326	293	25	,	,	PUNCT
gujaf-326	293	26	adding	add	VERB
gujaf-326	293	27	up	up	ADP
gujaf-326	293	28	to	to	PART
gujaf-326	293	29	25,913	25,913	NUM
gujaf-326	293	30	smes	sme	NOUN
gujaf-326	293	31	in	in	ADP
gujaf-326	293	32	benue	benue	NOUN
gujaf-326	293	33	state	state	NOUN
gujaf-326	293	34	of	of	ADP
gujaf-326	293	35	nigeria	nigeria	PROPN
gujaf-326	293	36	.	.	PUNCT
gujaf-326	294	1	therefore	therefore	ADV
gujaf-326	294	2	,	,	PUNCT
gujaf-326	294	3	25,913	25,913	NUM
gujaf-326	294	4	is	be	AUX
gujaf-326	294	5	the	the	DET
gujaf-326	294	6	population	population	NOUN
gujaf-326	294	7	for	for	ADP
gujaf-326	294	8	this	this	DET
gujaf-326	294	9	study	study	NOUN
gujaf-326	294	10	.	.	PUNCT
gujaf-326	295	1	the	the	DET
gujaf-326	295	2	study	study	NOUN
gujaf-326	295	3	utilized	utilize	VERB
gujaf-326	295	4	the	the	DET
gujaf-326	295	5	formula	formula	NOUN
gujaf-326	295	6	of	of	ADP
gujaf-326	295	7	dillman	dillman	NOUN
gujaf-326	295	8	(	(	PUNCT
gujaf-326	295	9	2000	2000	NUM
gujaf-326	295	10	)	)	PUNCT
gujaf-326	295	11	to	to	PART
gujaf-326	295	12	arrive	arrive	VERB
gujaf-326	295	13	at	at	ADP
gujaf-326	295	14	a	a	DET
gujaf-326	295	15	minimum	minimum	ADJ
gujaf-326	295	16	sample	sample	NOUN
gujaf-326	295	17	size	size	NOUN
gujaf-326	295	18	of	of	ADP
gujaf-326	295	19	the	the	DET
gujaf-326	295	20	study	study	NOUN
gujaf-326	295	21	.	.	PUNCT
gujaf-326	296	1	going	go	VERB
gujaf-326	296	2	by	by	ADP
gujaf-326	296	3	the	the	DET
gujaf-326	296	4	formula	formula	NOUN
gujaf-326	296	5	of	of	ADP
gujaf-326	296	6	dillman	dillman	NOUN
gujaf-326	296	7	(	(	PUNCT
gujaf-326	296	8	2000	2000	NUM
gujaf-326	296	9	)	)	PUNCT
gujaf-326	296	10	,	,	PUNCT
gujaf-326	296	11	the	the	DET
gujaf-326	296	12	minimum	minimum	ADJ
gujaf-326	296	13	sample	sample	NOUN
gujaf-326	296	14	size	size	NOUN
gujaf-326	296	15	for	for	ADP
gujaf-326	296	16	this	this	DET
gujaf-326	296	17	study	study	NOUN
gujaf-326	296	18	is	be	AUX
gujaf-326	296	19	368	368	NUM
gujaf-326	296	20	.	.	PUNCT
gujaf-326	297	1	however	however	ADV
gujaf-326	297	2	,	,	PUNCT
gujaf-326	297	3	to	to	PART
gujaf-326	297	4	cater	cater	VERB
gujaf-326	297	5	for	for	ADP
gujaf-326	297	6	non	non	ADJ
gujaf-326	297	7	-	-	ADJ
gujaf-326	297	8	response	response	ADJ
gujaf-326	297	9	bias	bias	NOUN
gujaf-326	297	10	,	,	PUNCT
gujaf-326	297	11	or	or	CCONJ
gujaf-326	297	12	for	for	ADP
gujaf-326	297	13	questionnaires	questionnaire	NOUN
gujaf-326	297	14	not	not	PART
gujaf-326	297	15	to	to	PART
gujaf-326	297	16	fall	fall	VERB
gujaf-326	297	17	short	short	ADV
gujaf-326	297	18	of	of	ADP
gujaf-326	297	19	the	the	DET
gujaf-326	297	20	minimum	minimum	ADJ
gujaf-326	297	21	sample	sample	NOUN
gujaf-326	297	22	size	size	NOUN
gujaf-326	297	23	of	of	ADP
gujaf-326	297	24	the	the	DET
gujaf-326	297	25	study	study	NOUN
gujaf-326	297	26	,	,	PUNCT
gujaf-326	297	27	the	the	DET
gujaf-326	297	28	minimum	minimum	ADJ
gujaf-326	297	29	sample	sample	NOUN
gujaf-326	297	30	size	size	NOUN
gujaf-326	297	31	is	be	AUX
gujaf-326	297	32	increased	increase	VERB
gujaf-326	297	33	by	by	ADP
gujaf-326	297	34	50	50	NUM
gujaf-326	297	35	%	%	NOUN
gujaf-326	297	36	from	from	ADP
gujaf-326	297	37	368	368	NUM
gujaf-326	297	38	to	to	ADP
gujaf-326	297	39	552	552	NUM
gujaf-326	297	40	as	as	SCONJ
gujaf-326	297	41	suggested	suggest	VERB
gujaf-326	297	42	by	by	ADP
gujaf-326	297	43	israel	israel	PROPN
gujaf-326	297	44	(	(	PUNCT
gujaf-326	297	45	2013	2013	NUM
gujaf-326	297	46	)	)	PUNCT
gujaf-326	297	47	.	.	PUNCT
gujaf-326	298	1	therefore	therefore	ADV
gujaf-326	298	2	,	,	PUNCT
gujaf-326	298	3	the	the	DET
gujaf-326	298	4	researcher	researcher	NOUN
gujaf-326	298	5	distributes	distribute	VERB
gujaf-326	298	6	552	552	NUM
gujaf-326	298	7	copies	copy	NOUN
gujaf-326	298	8	of	of	ADP
gujaf-326	298	9	questionnaires	questionnaire	NOUN
gujaf-326	298	10	to	to	ADP
gujaf-326	298	11	the	the	DET
gujaf-326	298	12	respondents	respondent	NOUN
gujaf-326	298	13	of	of	ADP
gujaf-326	298	14	the	the	DET
gujaf-326	298	15	study	study	NOUN
gujaf-326	298	16	.	.	PUNCT
gujaf-326	299	1	the	the	DET
gujaf-326	299	2	respondents	respondent	NOUN
gujaf-326	299	3	of	of	ADP
gujaf-326	299	4	this	this	DET
gujaf-326	299	5	study	study	NOUN
gujaf-326	299	6	will	will	AUX
gujaf-326	299	7	constitute	constitute	VERB
gujaf-326	299	8	any	any	DET
gujaf-326	299	9	representative	representative	NOUN
gujaf-326	299	10	of	of	ADP
gujaf-326	299	11	smes	sme	NOUN
gujaf-326	299	12	who	who	PRON
gujaf-326	299	13	are	be	AUX
gujaf-326	299	14	knowledgeable	knowledgeable	ADJ
gujaf-326	299	15	about	about	ADP
gujaf-326	299	16	taxation	taxation	NOUN
gujaf-326	299	17	operating	operate	VERB
gujaf-326	299	18	in	in	ADP
gujaf-326	299	19	benue	benue	PROPN
gujaf-326	299	20	state	state	PROPN
gujaf-326	299	21	,	,	PUNCT
gujaf-326	299	22	nigeria	nigeria	PROPN
gujaf-326	299	23	.	.	PUNCT
gujaf-326	300	1	the	the	DET
gujaf-326	300	2	survey	survey	NOUN
gujaf-326	300	3	uses	use	VERB
gujaf-326	300	4	a	a	DET
gujaf-326	300	5	proportionate	proportionate	ADJ
gujaf-326	300	6	stratified	stratified	ADJ
gujaf-326	300	7	sampling	sampling	NOUN
gujaf-326	300	8	technique	technique	NOUN
gujaf-326	300	9	to	to	PART
gujaf-326	300	10	distribute	distribute	VERB
gujaf-326	300	11	questionnaires	questionnaire	NOUN
gujaf-326	300	12	to	to	ADP
gujaf-326	300	13	respondents	respondent	NOUN
gujaf-326	300	14	.	.	PUNCT
gujaf-326	301	1	stratified	stratified	ADJ
gujaf-326	301	2	sampling	sample	VERB
gujaf-326	301	3	is	be	AUX
gujaf-326	301	4	suitable	suitable	ADJ
gujaf-326	301	5	where	where	SCONJ
gujaf-326	301	6	the	the	DET
gujaf-326	301	7	sample	sample	NOUN
gujaf-326	301	8	to	to	PART
gujaf-326	301	9	be	be	AUX
gujaf-326	301	10	drawn	draw	VERB
gujaf-326	301	11	does	do	AUX
gujaf-326	301	12	not	not	PART
gujaf-326	301	13	constitute	constitute	VERB
gujaf-326	301	14	a	a	DET
gujaf-326	301	15	homogeneous	homogeneous	ADJ
gujaf-326	301	16	group	group	NOUN
gujaf-326	301	17	and	and	CCONJ
gujaf-326	301	18	the	the	DET
gujaf-326	301	19	stratified	stratified	ADJ
gujaf-326	301	20	sampling	sampling	NOUN
gujaf-326	301	21	technique	technique	NOUN
gujaf-326	301	22	is	be	AUX
gujaf-326	301	23	generally	generally	ADV
gujaf-326	301	24	applied	apply	VERB
gujaf-326	301	25	to	to	PART
gujaf-326	301	26	obtain	obtain	VERB
gujaf-326	301	27	a	a	DET
gujaf-326	301	28	representative	representative	ADJ
gujaf-326	301	29	sample	sample	NOUN
gujaf-326	301	30	(	(	PUNCT
gujaf-326	301	31	kothari	kothari	PROPN
gujaf-326	301	32	&	&	CCONJ
gujaf-326	301	33	garg	garg	PROPN
gujaf-326	301	34	,	,	PUNCT
gujaf-326	301	35	2014	2014	NUM
gujaf-326	301	36	)	)	PUNCT
gujaf-326	301	37	.	.	PUNCT
gujaf-326	302	1	the	the	DET
gujaf-326	302	2	smes	sme	NOUN
gujaf-326	302	3	in	in	ADP
gujaf-326	302	4	this	this	DET
gujaf-326	302	5	study	study	NOUN
gujaf-326	302	6	will	will	AUX
gujaf-326	302	7	be	be	AUX
gujaf-326	302	8	stratified	stratify	VERB
gujaf-326	302	9	based	base	VERB
gujaf-326	302	10	on	on	ADP
gujaf-326	302	11	the	the	DET
gujaf-326	302	12	number	number	NOUN
gujaf-326	302	13	of	of	ADP
gujaf-326	302	14	senatorial	senatorial	ADJ
gujaf-326	302	15	districts	district	NOUN
gujaf-326	302	16	in	in	ADP
gujaf-326	302	17	benue	benue	NOUN
gujaf-326	302	18	state	state	NOUN
gujaf-326	302	19	of	of	ADP
gujaf-326	302	20	nigeria	nigeria	PROPN
gujaf-326	302	21	.	.	PUNCT
gujaf-326	303	1	this	this	PRON
gujaf-326	303	2	will	will	AUX
gujaf-326	303	3	be	be	AUX
gujaf-326	303	4	done	do	VERB
gujaf-326	303	5	so	so	SCONJ
gujaf-326	303	6	that	that	SCONJ
gujaf-326	303	7	the	the	DET
gujaf-326	303	8	whole	whole	NOUN
gujaf-326	303	9	of	of	ADP
gujaf-326	303	10	benue	benue	VERB
gujaf-326	303	11	state	state	NOUN
gujaf-326	303	12	of	of	ADP
gujaf-326	303	13	nigeria	nigeria	PROPN
gujaf-326	303	14	will	will	AUX
gujaf-326	303	15	be	be	AUX
gujaf-326	303	16	duly	duly	ADV
gujaf-326	303	17	covered	cover	VERB
gujaf-326	303	18	in	in	ADP
gujaf-326	303	19	this	this	DET
gujaf-326	303	20	study	study	NOUN
gujaf-326	303	21	.	.	PUNCT
gujaf-326	304	1	there	there	PRON
gujaf-326	304	2	are	be	VERB
gujaf-326	304	3	three	three	NUM
gujaf-326	304	4	senatorial	senatorial	ADJ
gujaf-326	304	5	districts	district	NOUN
gujaf-326	304	6	in	in	ADP
gujaf-326	304	7	the	the	DET
gujaf-326	304	8	state	state	NOUN
gujaf-326	304	9	.	.	PUNCT
gujaf-326	305	1	the	the	DET
gujaf-326	305	2	names	name	NOUN
gujaf-326	305	3	are	be	AUX
gujaf-326	305	4	;	;	PUNCT
gujaf-326	305	5	benue	benue	VERB
gujaf-326	305	6	north	north	ADJ
gujaf-326	305	7	senatorial	senatorial	ADJ
gujaf-326	305	8	district	district	NOUN
gujaf-326	305	9	,	,	PUNCT
gujaf-326	305	10	benue	benue	VERB
gujaf-326	305	11	south	south	ADJ
gujaf-326	305	12	senatorial	senatorial	ADJ
gujaf-326	305	13	district	district	NOUN
gujaf-326	305	14	and	and	CCONJ
gujaf-326	305	15	benue	benue	VERB
gujaf-326	305	16	east	east	ADJ
gujaf-326	305	17	senatorial	senatorial	ADJ
gujaf-326	305	18	district	district	NOUN
gujaf-326	305	19	.	.	PUNCT
gujaf-326	306	1	table	table	NOUN
gujaf-326	306	2	1	1	NUM
gujaf-326	306	3	presents	present	VERB
gujaf-326	306	4	information	information	NOUN
gujaf-326	306	5	on	on	ADP
gujaf-326	306	6	the	the	DET
gujaf-326	306	7	number	number	NOUN
gujaf-326	306	8	of	of	ADP
gujaf-326	306	9	smes	sme	NOUN
gujaf-326	306	10	to	to	PART
gujaf-326	306	11	be	be	AUX
gujaf-326	306	12	selected	select	VERB
gujaf-326	306	13	from	from	ADP
gujaf-326	306	14	each	each	DET
gujaf-326	306	15	senatorial	senatorial	ADJ
gujaf-326	306	16	district	district	NOUN
gujaf-326	306	17	of	of	ADP
gujaf-326	306	18	benue	benue	VERB
gujaf-326	306	19	state	state	NOUN
gujaf-326	306	20	of	of	ADP
gujaf-326	306	21	nigeria	nigeria	PROPN
gujaf-326	306	22	.	.	PUNCT
gujaf-326	307	1	smes	sme	NOUN
gujaf-326	307	2	were	be	AUX
gujaf-326	307	3	arranged	arrange	VERB
gujaf-326	307	4	in	in	ADP
gujaf-326	307	5	order	order	NOUN
gujaf-326	307	6	of	of	ADP
gujaf-326	307	7	senatorial	senatorial	ADJ
gujaf-326	307	8	district	district	NOUN
gujaf-326	307	9	with	with	ADP
gujaf-326	307	10	the	the	DET
gujaf-326	307	11	highest	high	ADJ
gujaf-326	307	12	number	number	NOUN
gujaf-326	307	13	of	of	ADP
gujaf-326	307	14	smes	sme	NOUN
gujaf-326	307	15	.	.	PUNCT
gujaf-326	308	1	proportionate	proportionate	ADJ
gujaf-326	308	2	stratified	stratified	ADJ
gujaf-326	308	3	sampling	sampling	NOUN
gujaf-326	308	4	is	be	AUX
gujaf-326	308	5	calculated	calculate	VERB
gujaf-326	308	6	as	as	ADP
gujaf-326	308	7	:	:	PUNCT
gujaf-326	308	8	the	the	DET
gujaf-326	308	9	number	number	NOUN
gujaf-326	308	10	of	of	ADP
gujaf-326	308	11	smes	sme	NOUN
gujaf-326	308	12	in	in	ADP
gujaf-326	308	13	each	each	DET
gujaf-326	308	14	senatorial	senatorial	ADJ
gujaf-326	308	15	district	district	NOUN
gujaf-326	308	16	divided	divide	VERB
gujaf-326	308	17	by	by	ADP
gujaf-326	308	18	the	the	DET
gujaf-326	308	19	total	total	ADJ
gujaf-326	308	20	number	number	NOUN
gujaf-326	308	21	of	of	ADP
gujaf-326	308	22	smes	sme	NOUN
gujaf-326	308	23	in	in	ADP
gujaf-326	308	24	benue	benue	PROPN
gujaf-326	308	25	,	,	PUNCT
gujaf-326	308	26	multiplied	multiply	VERB
gujaf-326	308	27	by	by	ADP
gujaf-326	308	28	the	the	DET
gujaf-326	308	29	number	number	NOUN
gujaf-326	308	30	of	of	ADP
gujaf-326	308	31	questionnaires	questionnaire	NOUN
gujaf-326	308	32	to	to	PART
gujaf-326	308	33	be	be	AUX
gujaf-326	308	34	distributed	distribute	VERB
gujaf-326	308	35	to	to	ADP
gujaf-326	308	36	respondents	respondent	NOUN
gujaf-326	308	37	(	(	PUNCT
gujaf-326	308	38	e.g.	e.g.	ADV
gujaf-326	308	39	,	,	PUNCT
gujaf-326	308	40	benue	benue	VERB
gujaf-326	308	41	north	north	NOUN
gujaf-326	308	42	-	-	PUNCT
gujaf-326	308	43	west	west	PROPN
gujaf-326	308	44	will	will	AUX
gujaf-326	308	45	be	be	AUX
gujaf-326	308	46	calculated	calculate	VERB
gujaf-326	308	47	as	as	ADP
gujaf-326	308	48	10,365/25,913	10,365/25,913	PROPN
gujaf-326	308	49	*	*	SYM
gujaf-326	308	50	552	552	NUM
gujaf-326	308	51	=	=	SYM
gujaf-326	308	52	221	221	NUM
gujaf-326	308	53	)	)	PUNCT
gujaf-326	308	54	.	.	PUNCT
gujaf-326	309	1	compliance	compliance	NOUN
gujaf-326	309	2	cost	cost	NOUN
gujaf-326	309	3	tax	tax	NOUN
gujaf-326	309	4	burden	burden	NOUN
gujaf-326	309	5	tax	tax	NOUN
gujaf-326	309	6	compliance	compliance	NOUN
gujaf-326	309	7	gusau	gusau	ADJ
gujaf-326	309	8	journal	journal	NOUN
gujaf-326	309	9	of	of	ADP
gujaf-326	309	10	accounting	accounting	NOUN
gujaf-326	309	11	and	and	CCONJ
gujaf-326	309	12	finance	finance	NOUN
gujaf-326	309	13	,	,	PUNCT
gujaf-326	309	14	vol	vol	NOUN
gujaf-326	309	15	.	.	PROPN
gujaf-326	309	16	5	5	NUM
gujaf-326	309	17	,	,	PUNCT
gujaf-326	309	18	issue	issue	NOUN
gujaf-326	309	19	2	2	NUM
gujaf-326	309	20	,	,	PUNCT
gujaf-326	309	21	october	october	PROPN
gujaf-326	309	22	,	,	PUNCT
gujaf-326	309	23	2024	2024	NUM
gujaf-326	309	24	271	271	NUM
gujaf-326	309	25	it	it	PRON
gujaf-326	309	26	can	can	AUX
gujaf-326	309	27	be	be	AUX
gujaf-326	309	28	seen	see	VERB
gujaf-326	309	29	as	as	ADP
gujaf-326	309	30	an	an	DET
gujaf-326	309	31	attachment	attachment	NOUN
gujaf-326	309	32	in	in	ADP
gujaf-326	309	33	appendix	appendix	NOUN
gujaf-326	309	34	that	that	PRON
gujaf-326	309	35	benue	benue	VERB
gujaf-326	309	36	north	north	NOUN
gujaf-326	309	37	-	-	PUNCT
gujaf-326	309	38	west	west	PROPN
gujaf-326	309	39	has	have	VERB
gujaf-326	309	40	the	the	DET
gujaf-326	309	41	highest	high	ADJ
gujaf-326	309	42	number	number	NOUN
gujaf-326	309	43	of	of	ADP
gujaf-326	309	44	smes	sme	NOUN
gujaf-326	309	45	operating	operate	VERB
gujaf-326	309	46	in	in	ADP
gujaf-326	309	47	benue	benue	NOUN
gujaf-326	309	48	state	state	NOUN
gujaf-326	309	49	,	,	PUNCT
gujaf-326	309	50	while	while	SCONJ
gujaf-326	309	51	benue	benue	VERB
gujaf-326	309	52	south	south	PROPN
gujaf-326	309	53	has	have	VERB
gujaf-326	309	54	the	the	DET
gujaf-326	309	55	lowest	low	ADJ
gujaf-326	309	56	number	number	NOUN
gujaf-326	309	57	of	of	ADP
gujaf-326	309	58	smes	sme	NOUN
gujaf-326	309	59	.	.	PUNCT
gujaf-326	310	1	consequently	consequently	ADV
gujaf-326	310	2	,	,	PUNCT
gujaf-326	310	3	benue	benue	VERB
gujaf-326	310	4	north	north	NOUN
gujaf-326	310	5	-	-	PUNCT
gujaf-326	310	6	west	west	PROPN
gujaf-326	310	7	will	will	AUX
gujaf-326	310	8	have	have	VERB
gujaf-326	310	9	the	the	DET
gujaf-326	310	10	highest	high	ADJ
gujaf-326	310	11	number	number	NOUN
gujaf-326	310	12	of	of	ADP
gujaf-326	310	13	smes	sme	NOUN
gujaf-326	310	14	to	to	PART
gujaf-326	310	15	be	be	AUX
gujaf-326	310	16	represented	represent	VERB
gujaf-326	310	17	in	in	ADP
gujaf-326	310	18	this	this	DET
gujaf-326	310	19	study	study	NOUN
gujaf-326	310	20	,	,	PUNCT
gujaf-326	310	21	since	since	SCONJ
gujaf-326	310	22	it	it	PRON
gujaf-326	310	23	has	have	VERB
gujaf-326	310	24	the	the	DET
gujaf-326	310	25	highest	high	ADJ
gujaf-326	310	26	number	number	NOUN
gujaf-326	310	27	of	of	ADP
gujaf-326	310	28	smes	sme	NOUN
gujaf-326	310	29	in	in	ADP
gujaf-326	310	30	the	the	DET
gujaf-326	310	31	survey	survey	NOUN
gujaf-326	310	32	,	,	PUNCT
gujaf-326	310	33	and	and	CCONJ
gujaf-326	310	34	benue	benue	VERB
gujaf-326	310	35	south	south	PROPN
gujaf-326	310	36	will	will	AUX
gujaf-326	310	37	have	have	VERB
gujaf-326	310	38	the	the	DET
gujaf-326	310	39	least	least	ADJ
gujaf-326	310	40	number	number	NOUN
gujaf-326	310	41	of	of	ADP
gujaf-326	310	42	smes	sme	NOUN
gujaf-326	310	43	to	to	PART
gujaf-326	310	44	be	be	AUX
gujaf-326	310	45	represented	represent	VERB
gujaf-326	310	46	in	in	ADP
gujaf-326	310	47	this	this	DET
gujaf-326	310	48	study	study	NOUN
gujaf-326	310	49	.	.	PUNCT
gujaf-326	311	1	the	the	DET
gujaf-326	311	2	data	datum	NOUN
gujaf-326	311	3	collected	collect	VERB
gujaf-326	311	4	undergo	undergo	NOUN
gujaf-326	311	5	processing	processing	NOUN
gujaf-326	311	6	using	use	VERB
gujaf-326	311	7	partial	partial	ADJ
gujaf-326	311	8	least	least	ADJ
gujaf-326	311	9	square	square	ADJ
gujaf-326	311	10	structural	structural	ADJ
gujaf-326	311	11	equation	equation	NOUN
gujaf-326	311	12	modeling	modeling	NOUN
gujaf-326	311	13	(	(	PUNCT
gujaf-326	311	14	pls	pls	INTJ
gujaf-326	311	15	-	-	PUNCT
gujaf-326	311	16	sem	sem	NOUN
gujaf-326	311	17	)	)	PUNCT
gujaf-326	311	18	on	on	ADP
gujaf-326	311	19	smartpls3	smartpls3	PROPN
gujaf-326	311	20	.	.	PUNCT
gujaf-326	312	1	4.0	4.0	NUM
gujaf-326	312	2	results	result	NOUN
gujaf-326	312	3	and	and	CCONJ
gujaf-326	312	4	discussions	discussion	NOUN
gujaf-326	312	5	response	response	NOUN
gujaf-326	312	6	rate	rate	NOUN
gujaf-326	312	7	a	a	DET
gujaf-326	312	8	total	total	NOUN
gujaf-326	312	9	of	of	ADP
gujaf-326	312	10	552	552	NUM
gujaf-326	312	11	questionnaires	questionnaire	NOUN
gujaf-326	312	12	were	be	AUX
gujaf-326	312	13	distributed	distribute	VERB
gujaf-326	312	14	and	and	CCONJ
gujaf-326	312	15	436(79	436(79	NUM
gujaf-326	312	16	%	%	NOUN
gujaf-326	312	17	)	)	PUNCT
gujaf-326	312	18	were	be	AUX
gujaf-326	312	19	retrieved	retrieve	VERB
gujaf-326	312	20	.	.	PUNCT
gujaf-326	313	1	data	datum	NOUN
gujaf-326	313	2	screening	screening	NOUN
gujaf-326	313	3	was	be	AUX
gujaf-326	313	4	carried	carry	VERB
gujaf-326	313	5	out	out	ADP
gujaf-326	313	6	on	on	ADP
gujaf-326	313	7	the	the	DET
gujaf-326	313	8	retrieved	retrieve	VERB
gujaf-326	313	9	questionnaire	questionnaire	NOUN
gujaf-326	313	10	out	out	ADP
gujaf-326	313	11	of	of	ADP
gujaf-326	313	12	which	which	PRON
gujaf-326	313	13	318	318	NUM
gujaf-326	313	14	(	(	PUNCT
gujaf-326	313	15	73	73	NUM
gujaf-326	313	16	%	%	NOUN
gujaf-326	313	17	)	)	PUNCT
gujaf-326	313	18	were	be	AUX
gujaf-326	313	19	found	find	VERB
gujaf-326	313	20	to	to	PART
gujaf-326	313	21	be	be	AUX
gujaf-326	313	22	useful	useful	ADJ
gujaf-326	313	23	.	.	PUNCT
gujaf-326	314	1	thus	thus	ADV
gujaf-326	314	2	,	,	PUNCT
gujaf-326	314	3	the	the	DET
gujaf-326	314	4	analysis	analysis	NOUN
gujaf-326	314	5	was	be	AUX
gujaf-326	314	6	based	base	VERB
gujaf-326	314	7	on	on	ADP
gujaf-326	314	8	318	318	NUM
gujaf-326	314	9	questionnaires	questionnaire	NOUN
gujaf-326	314	10	duly	duly	ADV
gujaf-326	314	11	filled	fill	VERB
gujaf-326	314	12	and	and	CCONJ
gujaf-326	314	13	returned	return	VERB
gujaf-326	314	14	which	which	PRON
gujaf-326	314	15	represent	represent	VERB
gujaf-326	314	16	(	(	PUNCT
gujaf-326	314	17	73	73	NUM
gujaf-326	314	18	%	%	NOUN
gujaf-326	314	19	)	)	PUNCT
gujaf-326	314	20	of	of	ADP
gujaf-326	314	21	the	the	DET
gujaf-326	314	22	total	total	ADJ
gujaf-326	314	23	questionnaire	questionnaire	NOUN
gujaf-326	314	24	retrieved	retrieve	VERB
gujaf-326	314	25	.	.	PUNCT
gujaf-326	315	1	this	this	DET
gujaf-326	315	2	response	response	NOUN
gujaf-326	315	3	rate	rate	NOUN
gujaf-326	315	4	is	be	AUX
gujaf-326	315	5	considered	consider	VERB
gujaf-326	315	6	sufficient	sufficient	ADJ
gujaf-326	315	7	for	for	ADP
gujaf-326	315	8	statistical	statistical	ADJ
gujaf-326	315	9	reliability	reliability	NOUN
gujaf-326	315	10	and	and	CCONJ
gujaf-326	315	11	generalization	generalization	NOUN
gujaf-326	315	12	(	(	PUNCT
gujaf-326	315	13	tabachnick	tabachnick	NOUN
gujaf-326	315	14	&	&	CCONJ
gujaf-326	315	15	fidell	fidell	PROPN
gujaf-326	315	16	,	,	PUNCT
gujaf-326	315	17	2014	2014	NUM
gujaf-326	315	18	)	)	PUNCT
gujaf-326	315	19	.	.	PUNCT
gujaf-326	316	1	demographic	demographic	ADJ
gujaf-326	316	2	profile	profile	NOUN
gujaf-326	316	3	of	of	ADP
gujaf-326	316	4	respondents	respondent	NOUN
gujaf-326	316	5	table	table	VERB
gujaf-326	316	6	1	1	NUM
gujaf-326	316	7	demographic	demographic	ADJ
gujaf-326	316	8	characteristics	characteristic	NOUN
gujaf-326	316	9	of	of	ADP
gujaf-326	316	10	respondents	respondent	NOUN
gujaf-326	316	11	(	(	PUNCT
gujaf-326	316	12	n=318	n=318	NUM
gujaf-326	316	13	)	)	PUNCT
gujaf-326	316	14	characteristics	characteristic	NOUN
gujaf-326	316	15	frequency	frequency	NOUN
gujaf-326	316	16	percentage	percentage	NOUN
gujaf-326	316	17	cumulative	cumulative	ADJ
gujaf-326	316	18	percentage	percentage	NOUN
gujaf-326	316	19	gender	gender	NOUN
gujaf-326	316	20	male	male	NOUN
gujaf-326	316	21	208	208	NUM
gujaf-326	316	22	65.5	65.5	NUM
gujaf-326	316	23	65.5	65.5	NUM
gujaf-326	316	24	female	female	NOUN
gujaf-326	316	25	110	110	NUM
gujaf-326	316	26	34.5	34.5	NUM
gujaf-326	316	27	100.0	100.0	NUM
gujaf-326	316	28	position	position	NOUN
gujaf-326	316	29	owner	owner	NOUN
gujaf-326	316	30	223	223	NUM
gujaf-326	316	31	70.2	70.2	NUM
gujaf-326	316	32	70.2	70.2	NUM
gujaf-326	316	33	manager	manager	NOUN
gujaf-326	316	34	/	/	SYM
gujaf-326	316	35	ceo	ceo	NOUN
gujaf-326	316	36	95	95	NUM
gujaf-326	316	37	29.8	29.8	NUM
gujaf-326	316	38	100.0	100.0	NUM
gujaf-326	316	39	others	other	NOUN
gujaf-326	316	40	0	0	NUM
gujaf-326	316	41	0	0	NUM
gujaf-326	316	42	100.0	100.0	NUM
gujaf-326	316	43	academic	academic	ADJ
gujaf-326	316	44	qualification	qualification	NOUN
gujaf-326	316	45	o’level	o’level	PROPN
gujaf-326	316	46	17	17	NUM
gujaf-326	316	47	5.2	5.2	NUM
gujaf-326	316	48	5.2	5.2	NUM
gujaf-326	316	49	nd	nd	NOUN
gujaf-326	316	50	/	/	SYM
gujaf-326	316	51	nce	nce	NOUN
gujaf-326	316	52	33	33	NUM
gujaf-326	316	53	10.4	10.4	NUM
gujaf-326	316	54	15.6	15.6	NUM
gujaf-326	316	55	hnd	hnd	NOUN
gujaf-326	316	56	/	/	SYM
gujaf-326	316	57	b.sc	b.sc	PROPN
gujaf-326	316	58	.	.	PROPN
gujaf-326	317	1	214	214	NUM
gujaf-326	317	2	67.3	67.3	NUM
gujaf-326	317	3	82.9	82.9	NUM
gujaf-326	317	4	postgraduate	postgraduate	NOUN
gujaf-326	317	5	54	54	NUM
gujaf-326	317	6	17.1	17.1	NUM
gujaf-326	317	7	100.0	100.0	NUM
gujaf-326	317	8	source	source	NOUN
gujaf-326	317	9	:	:	PUNCT
gujaf-326	317	10	author	author	NOUN
gujaf-326	317	11	compilation	compilation	NOUN
gujaf-326	317	12	from	from	ADP
gujaf-326	317	13	field	field	NOUN
gujaf-326	317	14	work	work	NOUN
gujaf-326	317	15	,	,	PUNCT
gujaf-326	317	16	2024	2024	NUM
gujaf-326	317	17	.	.	PUNCT
gujaf-326	317	18	table	table	NOUN
gujaf-326	317	19	1	1	NUM
gujaf-326	317	20	present	present	VERB
gujaf-326	317	21	the	the	DET
gujaf-326	317	22	gender	gender	NOUN
gujaf-326	317	23	,	,	PUNCT
gujaf-326	317	24	position	position	NOUN
gujaf-326	317	25	and	and	CCONJ
gujaf-326	317	26	academic	academic	ADJ
gujaf-326	317	27	qualification	qualification	NOUN
gujaf-326	317	28	of	of	ADP
gujaf-326	317	29	the	the	DET
gujaf-326	317	30	respondents	respondent	NOUN
gujaf-326	317	31	.	.	PUNCT
gujaf-326	318	1	a	a	DET
gujaf-326	318	2	significant	significant	ADJ
gujaf-326	318	3	portion	portion	NOUN
gujaf-326	318	4	of	of	ADP
gujaf-326	318	5	the	the	DET
gujaf-326	318	6	respondents	respondent	NOUN
gujaf-326	318	7	were	be	AUX
gujaf-326	318	8	male	male	ADJ
gujaf-326	318	9	65.5	65.5	NUM
gujaf-326	318	10	%	%	NOUN
gujaf-326	318	11	,	,	PUNCT
gujaf-326	318	12	while	while	SCONJ
gujaf-326	318	13	female	female	ADJ
gujaf-326	318	14	constitute	constitute	VERB
gujaf-326	318	15	34.5	34.5	NUM
gujaf-326	318	16	%	%	NOUN
gujaf-326	318	17	.	.	PUNCT
gujaf-326	319	1	this	this	PRON
gujaf-326	319	2	implies	imply	VERB
gujaf-326	319	3	that	that	SCONJ
gujaf-326	319	4	more	more	ADJ
gujaf-326	319	5	male	male	ADJ
gujaf-326	319	6	gender	gender	NOUN
gujaf-326	319	7	owns	own	VERB
gujaf-326	319	8	/	/	SYM
gujaf-326	319	9	manage	manage	NOUN
gujaf-326	319	10	smes	sme	NOUN
gujaf-326	319	11	operations	operation	NOUN
gujaf-326	319	12	in	in	ADP
gujaf-326	319	13	benue	benue	NOUN
gujaf-326	319	14	state	state	NOUN
gujaf-326	319	15	of	of	ADP
gujaf-326	319	16	nigeria	nigeria	PROPN
gujaf-326	319	17	.	.	PUNCT
gujaf-326	320	1	the	the	DET
gujaf-326	320	2	job	job	NOUN
gujaf-326	320	3	position	position	NOUN
gujaf-326	320	4	of	of	ADP
gujaf-326	320	5	respondent	respondent	NOUN
gujaf-326	320	6	is	be	AUX
gujaf-326	320	7	presented	present	VERB
gujaf-326	320	8	in	in	ADP
gujaf-326	320	9	table	table	NOUN
gujaf-326	320	10	2	2	NUM
gujaf-326	320	11	.	.	PUNCT
gujaf-326	320	12	70.2	70.2	NUM
gujaf-326	320	13	%	%	NOUN
gujaf-326	320	14	of	of	ADP
gujaf-326	320	15	the	the	DET
gujaf-326	320	16	sampled	sample	VERB
gujaf-326	320	17	respondents	respondent	NOUN
gujaf-326	320	18	are	be	AUX
gujaf-326	320	19	owners	owner	NOUN
gujaf-326	320	20	of	of	ADP
gujaf-326	320	21	the	the	DET
gujaf-326	320	22	business	business	NOUN
gujaf-326	320	23	while	while	SCONJ
gujaf-326	320	24	29.8	29.8	NUM
gujaf-326	320	25	%	%	NOUN
gujaf-326	320	26	are	be	AUX
gujaf-326	320	27	managers	manager	NOUN
gujaf-326	320	28	.	.	PUNCT
gujaf-326	321	1	this	this	PRON
gujaf-326	321	2	implies	imply	VERB
gujaf-326	321	3	that	that	SCONJ
gujaf-326	321	4	there	there	PRON
gujaf-326	321	5	are	be	VERB
gujaf-326	321	6	more	more	ADJ
gujaf-326	321	7	respondents	respondent	NOUN
gujaf-326	321	8	as	as	ADP
gujaf-326	321	9	owner	owner	NOUN
gujaf-326	321	10	than	than	ADP
gujaf-326	321	11	managers	manager	NOUN
gujaf-326	321	12	.	.	PUNCT
gujaf-326	322	1	lastly	lastly	ADV
gujaf-326	322	2	,	,	PUNCT
gujaf-326	322	3	the	the	DET
gujaf-326	322	4	qualification	qualification	NOUN
gujaf-326	322	5	of	of	ADP
gujaf-326	322	6	respondents	respondent	NOUN
gujaf-326	322	7	indicates	indicate	VERB
gujaf-326	322	8	that	that	SCONJ
gujaf-326	322	9	majority	majority	NOUN
gujaf-326	322	10	of	of	ADP
gujaf-326	322	11	the	the	DET
gujaf-326	322	12	respondents	respondent	NOUN
gujaf-326	322	13	have	have	VERB
gujaf-326	322	14	hnd	hnd	VERB
gujaf-326	322	15	/	/	SYM
gujaf-326	322	16	b.sc	b.sc	PROPN
gujaf-326	322	17	.	.	PUNCT
gujaf-326	323	1	as	as	ADP
gujaf-326	323	2	minimum	minimum	ADJ
gujaf-326	323	3	qualification	qualification	NOUN
gujaf-326	323	4	67.3	67.3	NUM
gujaf-326	323	5	%	%	NOUN
gujaf-326	323	6	no	no	PROPN
gujaf-326	323	7	of	of	ADP
gujaf-326	323	8	respondents	respondent	NOUN
gujaf-326	323	9	.	.	PUNCT
gujaf-326	324	1	17.1	17.1	NUM
gujaf-326	324	2	%	%	NOUN
gujaf-326	324	3	has	have	VERB
gujaf-326	324	4	postgraduate	postgraduate	NOUN
gujaf-326	324	5	certificate	certificate	NOUN
gujaf-326	324	6	,	,	PUNCT
gujaf-326	324	7	10.4	10.4	NUM
gujaf-326	324	8	%	%	NOUN
gujaf-326	324	9	has	have	VERB
gujaf-326	324	10	nd	nd	NOUN
gujaf-326	324	11	/	/	SYM
gujaf-326	324	12	nce	nce	NOUN
gujaf-326	324	13	certificate	certificate	NOUN
gujaf-326	324	14	and	and	CCONJ
gujaf-326	324	15	5.2	5.2	NUM
gujaf-326	324	16	%	%	NOUN
gujaf-326	324	17	has	have	VERB
gujaf-326	324	18	secondary	secondary	ADJ
gujaf-326	324	19	school	school	NOUN
gujaf-326	324	20	certificate	certificate	NOUN
gujaf-326	324	21	.	.	PUNCT
gujaf-326	325	1	thus	thus	ADV
gujaf-326	325	2	,	,	PUNCT
gujaf-326	325	3	majority	majority	NOUN
gujaf-326	325	4	of	of	ADP
gujaf-326	325	5	the	the	DET
gujaf-326	325	6	respondent	respondent	NOUN
gujaf-326	325	7	which	which	PRON
gujaf-326	325	8	constitutes	constitute	VERB
gujaf-326	325	9	94.8	94.8	NUM
gujaf-326	325	10	%	%	NOUN
gujaf-326	325	11	have	have	AUX
gujaf-326	325	12	attained	attain	VERB
gujaf-326	325	13	higher	high	ADJ
gujaf-326	325	14	education	education	NOUN
gujaf-326	325	15	.	.	PUNCT
gujaf-326	326	1	gusau	gusau	ADJ
gujaf-326	326	2	journal	journal	PROPN
gujaf-326	326	3	of	of	ADP
gujaf-326	326	4	accounting	accounting	NOUN
gujaf-326	326	5	and	and	CCONJ
gujaf-326	326	6	finance	finance	NOUN
gujaf-326	326	7	,	,	PUNCT
gujaf-326	326	8	vol	vol	NOUN
gujaf-326	326	9	.	.	PROPN
gujaf-326	326	10	5	5	NUM
gujaf-326	326	11	,	,	PUNCT
gujaf-326	326	12	issue	issue	NOUN
gujaf-326	326	13	2	2	NUM
gujaf-326	326	14	,	,	PUNCT
gujaf-326	326	15	october	october	PROPN
gujaf-326	326	16	,	,	PUNCT
gujaf-326	326	17	2024	2024	NUM
gujaf-326	326	18	272	272	NUM
gujaf-326	326	19	instrumentation	instrumentation	NOUN
gujaf-326	326	20	and	and	CCONJ
gujaf-326	326	21	measurement	measurement	NOUN
gujaf-326	326	22	of	of	ADP
gujaf-326	326	23	variables	variable	NOUN
gujaf-326	326	24	table	table	NOUN
gujaf-326	326	25	2	2	NUM
gujaf-326	326	26	:	:	PUNCT
gujaf-326	326	27	variables	variable	NOUN
gujaf-326	326	28	construct	construct	VERB
gujaf-326	326	29	,	,	PUNCT
gujaf-326	326	30	sources	source	NOUN
gujaf-326	326	31	and	and	CCONJ
gujaf-326	326	32	itemizations	itemization	NOUN
gujaf-326	326	33	construct	construct	VERB
gujaf-326	326	34	items	item	NOUN
gujaf-326	326	35	tax	tax	NOUN
gujaf-326	326	36	compliance	compliance	NOUN
gujaf-326	326	37	5	5	NUM
gujaf-326	326	38	dependent	dependent	ADJ
gujaf-326	326	39	cost	cost	NOUN
gujaf-326	326	40	compliance	compliance	NOUN
gujaf-326	326	41	4	4	NUM
gujaf-326	326	42	independent	independent	ADJ
gujaf-326	326	43	tax	tax	NOUN
gujaf-326	326	44	burden	burden	NOUN
gujaf-326	326	45	4	4	NUM
gujaf-326	326	46	independent	independent	ADJ
gujaf-326	326	47	sources	source	NOUN
gujaf-326	326	48	:	:	PUNCT
gujaf-326	326	49	musimenta	musimenta	PROPN
gujaf-326	326	50	et	et	PROPN
gujaf-326	326	51	al	al	PROPN
gujaf-326	326	52	.	.	PROPN
gujaf-326	326	53	,	,	PUNCT
gujaf-326	326	54	(	(	PUNCT
gujaf-326	326	55	2017	2017	NUM
gujaf-326	326	56	)	)	PUNCT
gujaf-326	326	57	,	,	PUNCT
gujaf-326	326	58	andinata	andinata	NOUN
gujaf-326	326	59	(	(	PUNCT
gujaf-326	326	60	2015	2015	NUM
gujaf-326	326	61	)	)	PUNCT
gujaf-326	326	62	and	and	CCONJ
gujaf-326	326	63	serem	serem	PROPN
gujaf-326	326	64	et	et	PROPN
gujaf-326	326	65	al	al	PROPN
gujaf-326	326	66	.	.	PROPN
gujaf-326	326	67	,	,	PUNCT
gujaf-326	326	68	(	(	PUNCT
gujaf-326	326	69	2017	2017	NUM
gujaf-326	326	70	)	)	PUNCT
gujaf-326	326	71	analysis	analysis	NOUN
gujaf-326	326	72	and	and	CCONJ
gujaf-326	326	73	results	result	VERB
gujaf-326	326	74	common	common	ADJ
gujaf-326	326	75	method	method	NOUN
gujaf-326	326	76	variance	variance	NOUN
gujaf-326	326	77	(	(	PUNCT
gujaf-326	326	78	cmv	cmv	NOUN
gujaf-326	326	79	)	)	PUNCT
gujaf-326	326	80	that	that	PRON
gujaf-326	326	81	was	be	AUX
gujaf-326	326	82	also	also	ADV
gujaf-326	326	83	known	know	VERB
gujaf-326	326	84	as	as	ADP
gujaf-326	326	85	monomethod	monomethod	ADJ
gujaf-326	326	86	is	be	AUX
gujaf-326	326	87	applied	apply	VERB
gujaf-326	326	88	when	when	SCONJ
gujaf-326	326	89	data	datum	NOUN
gujaf-326	326	90	was	be	AUX
gujaf-326	326	91	collected	collect	VERB
gujaf-326	326	92	using	use	VERB
gujaf-326	326	93	questionnaire	questionnaire	NOUN
gujaf-326	326	94	for	for	ADP
gujaf-326	326	95	both	both	CCONJ
gujaf-326	326	96	the	the	DET
gujaf-326	326	97	dependent	dependent	ADJ
gujaf-326	326	98	and	and	CCONJ
gujaf-326	326	99	independent	independent	ADJ
gujaf-326	326	100	variables	variable	NOUN
gujaf-326	326	101	from	from	ADP
gujaf-326	326	102	one	one	NUM
gujaf-326	326	103	single	single	ADJ
gujaf-326	326	104	individual	individual	NOUN
gujaf-326	326	105	(	(	PUNCT
gujaf-326	326	106	podsakoff	podsakoff	NOUN
gujaf-326	326	107	et	et	PROPN
gujaf-326	326	108	al	al	PROPN
gujaf-326	326	109	.	.	PROPN
gujaf-326	326	110	,	,	PUNCT
gujaf-326	326	111	2003	2003	NUM
gujaf-326	326	112	)	)	PUNCT
gujaf-326	326	113	.	.	PUNCT
gujaf-326	327	1	in	in	ADP
gujaf-326	327	2	order	order	NOUN
gujaf-326	327	3	to	to	PART
gujaf-326	327	4	verify	verify	VERB
gujaf-326	327	5	the	the	DET
gujaf-326	327	6	possibility	possibility	NOUN
gujaf-326	327	7	of	of	ADP
gujaf-326	327	8	crv	crv	PROPN
gujaf-326	327	9	study	study	PROPN
gujaf-326	327	10	adopted	adopt	VERB
gujaf-326	327	11	two	two	NUM
gujaf-326	327	12	procedural	procedural	ADJ
gujaf-326	327	13	remedies	remedy	NOUN
gujaf-326	327	14	.	.	PUNCT
gujaf-326	328	1	first	first	ADV
gujaf-326	328	2	,	,	PUNCT
gujaf-326	328	3	the	the	DET
gujaf-326	328	4	study	study	NOUN
gujaf-326	328	5	used	use	VERB
gujaf-326	328	6	elimination	elimination	NOUN
gujaf-326	328	7	of	of	ADP
gujaf-326	328	8	ambiguous	ambiguous	ADJ
gujaf-326	328	9	items	item	NOUN
gujaf-326	328	10	from	from	ADP
gujaf-326	328	11	the	the	DET
gujaf-326	328	12	adapted	adapted	ADJ
gujaf-326	328	13	questionnaire	questionnaire	NOUN
gujaf-326	328	14	and	and	CCONJ
gujaf-326	328	15	secondly	secondly	ADV
gujaf-326	328	16	,	,	PUNCT
gujaf-326	328	17	respondents	respondent	NOUN
gujaf-326	328	18	’	'	PUNCT
gujaf-326	328	19	anonymity	anonymity	NOUN
gujaf-326	328	20	assured	assure	VERB
gujaf-326	328	21	.	.	PUNCT
gujaf-326	329	1	based	base	VERB
gujaf-326	329	2	on	on	ADP
gujaf-326	329	3	what	what	PRON
gujaf-326	329	4	is	be	AUX
gujaf-326	329	5	obtainable	obtainable	ADJ
gujaf-326	329	6	in	in	ADP
gujaf-326	329	7	the	the	DET
gujaf-326	329	8	literature	literature	NOUN
gujaf-326	329	9	on	on	ADP
gujaf-326	329	10	structural	structural	ADJ
gujaf-326	329	11	modeling	modeling	NOUN
gujaf-326	329	12	,	,	PUNCT
gujaf-326	329	13	testing	test	VERB
gujaf-326	329	14	pls	pls	ADJ
gujaf-326	329	15	-	-	PUNCT
gujaf-326	329	16	sem	sem	NOUN
gujaf-326	329	17	path	path	NOUN
gujaf-326	329	18	model	model	NOUN
gujaf-326	329	19	involves	involve	VERB
gujaf-326	329	20	two	two	NUM
gujaf-326	329	21	processes	process	NOUN
gujaf-326	329	22	(	(	PUNCT
gujaf-326	329	23	henseler	henseler	NOUN
gujaf-326	329	24	,	,	PUNCT
gujaf-326	329	25	ringle	ringle	NOUN
gujaf-326	329	26	,	,	PUNCT
gujaf-326	329	27	&	&	CCONJ
gujaf-326	329	28	sarstedt	sarstedt	NOUN
gujaf-326	329	29	,	,	PUNCT
gujaf-326	329	30	2015	2015	NUM
gujaf-326	329	31	)	)	PUNCT
gujaf-326	329	32	.	.	PUNCT
gujaf-326	330	1	these	these	PRON
gujaf-326	330	2	involve	involve	VERB
gujaf-326	330	3	testing	testing	NOUN
gujaf-326	330	4	of	of	ADP
gujaf-326	330	5	measurement	measurement	NOUN
gujaf-326	330	6	model	model	NOUN
gujaf-326	330	7	and	and	CCONJ
gujaf-326	330	8	structural	structural	ADJ
gujaf-326	330	9	model	model	NOUN
gujaf-326	330	10	.	.	PUNCT
gujaf-326	331	1	measurement	measurement	NOUN
gujaf-326	331	2	model	model	PROPN
gujaf-326	331	3	assessment	assessment	NOUN
gujaf-326	331	4	the	the	DET
gujaf-326	331	5	outer	outer	ADJ
gujaf-326	331	6	loadings	loading	NOUN
gujaf-326	331	7	of	of	ADP
gujaf-326	331	8	the	the	DET
gujaf-326	331	9	indicator	indicator	NOUN
gujaf-326	331	10	should	should	AUX
gujaf-326	331	11	be	be	AUX
gujaf-326	331	12	higher	high	ADJ
gujaf-326	331	13	than	than	ADP
gujaf-326	331	14	0.70	0.70	NUM
gujaf-326	331	15	,	,	PUNCT
gujaf-326	331	16	but	but	CCONJ
gujaf-326	331	17	basis	basis	NOUN
gujaf-326	331	18	on	on	ADP
gujaf-326	331	19	the	the	DET
gujaf-326	331	20	criterion	criterion	NOUN
gujaf-326	331	21	outer	outer	ADJ
gujaf-326	331	22	loading	loading	NOUN
gujaf-326	331	23	indicators	indicator	NOUN
gujaf-326	331	24	with	with	ADP
gujaf-326	331	25	a	a	DET
gujaf-326	331	26	value	value	NOUN
gujaf-326	331	27	of	of	ADP
gujaf-326	331	28	0.40	0.40	NUM
gujaf-326	331	29	and	and	CCONJ
gujaf-326	331	30	0.70	0.70	NUM
gujaf-326	331	31	should	should	AUX
gujaf-326	331	32	be	be	AUX
gujaf-326	331	33	considered	consider	VERB
gujaf-326	331	34	for	for	ADP
gujaf-326	331	35	removal	removal	NOUN
gujaf-326	331	36	if	if	SCONJ
gujaf-326	331	37	such	such	ADJ
gujaf-326	331	38	removal	removal	NOUN
gujaf-326	331	39	will	will	AUX
gujaf-326	331	40	result	result	VERB
gujaf-326	331	41	in	in	ADP
gujaf-326	331	42	an	an	DET
gujaf-326	331	43	increased	increase	VERB
gujaf-326	331	44	of	of	ADP
gujaf-326	331	45	composite	composite	ADJ
gujaf-326	331	46	reliability	reliability	NOUN
gujaf-326	331	47	(	(	PUNCT
gujaf-326	331	48	bagozzi	bagozzi	NOUN
gujaf-326	331	49	&	&	CCONJ
gujaf-326	331	50	yi1988	yi1988	PROPN
gujaf-326	331	51	;	;	PUNCT
gujaf-326	332	1	hair	hair	NOUN
gujaf-326	332	2	et	et	PROPN
gujaf-326	332	3	al	al	PROPN
gujaf-326	332	4	.	.	PROPN
gujaf-326	332	5	,2011	,2011	PUNCT
gujaf-326	332	6	;	;	PUNCT
gujaf-326	332	7	hair	hair	NOUN
gujaf-326	332	8	et	et	PROPN
gujaf-326	332	9	al	al	PROPN
gujaf-326	332	10	.	.	PROPN
gujaf-326	332	11	,	,	PUNCT
gujaf-326	332	12	2014	2014	NUM
gujaf-326	332	13	)	)	PUNCT
gujaf-326	332	14	.	.	PUNCT
gujaf-326	333	1	the	the	DET
gujaf-326	333	2	outer	outer	ADJ
gujaf-326	333	3	loading	loading	NOUN
gujaf-326	333	4	are	be	AUX
gujaf-326	333	5	higher	high	ADJ
gujaf-326	333	6	than	than	ADP
gujaf-326	333	7	0.70	0.70	NUM
gujaf-326	333	8	as	as	SCONJ
gujaf-326	333	9	shown	show	VERB
gujaf-326	333	10	in	in	ADP
gujaf-326	333	11	table	table	NOUN
gujaf-326	333	12	2	2	NUM
gujaf-326	333	13	.	.	PUNCT
gujaf-326	333	14	similarly	similarly	ADV
gujaf-326	333	15	,	,	PUNCT
gujaf-326	333	16	when	when	SCONJ
gujaf-326	333	17	the	the	DET
gujaf-326	333	18	outer	outer	ADJ
gujaf-326	333	19	loadings	loading	NOUN
gujaf-326	333	20	of	of	ADP
gujaf-326	333	21	an	an	DET
gujaf-326	333	22	indicator	indicator	NOUN
gujaf-326	333	23	is	be	AUX
gujaf-326	333	24	0.40	0.40	NUM
gujaf-326	333	25	and	and	CCONJ
gujaf-326	333	26	0.70	0.70	NUM
gujaf-326	333	27	as	as	ADP
gujaf-326	333	28	per	per	ADP
gujaf-326	333	29	each	each	DET
gujaf-326	333	30	construct	construct	NOUN
gujaf-326	333	31	are	be	AUX
gujaf-326	333	32	said	say	VERB
gujaf-326	333	33	to	to	PART
gujaf-326	333	34	be	be	AUX
gujaf-326	333	35	met	meet	VERB
gujaf-326	333	36	the	the	DET
gujaf-326	333	37	individual	individual	ADJ
gujaf-326	333	38	item	item	NOUN
gujaf-326	333	39	reliability	reliability	NOUN
gujaf-326	333	40	requirement	requirement	NOUN
gujaf-326	333	41	(	(	PUNCT
gujaf-326	333	42	hair	hair	NOUN
gujaf-326	333	43	et	et	PROPN
gujaf-326	333	44	al	al	PROPN
gujaf-326	333	45	.	.	PROPN
gujaf-326	333	46	,	,	PUNCT
gujaf-326	333	47	2014	2014	NUM
gujaf-326	333	48	)	)	PUNCT
gujaf-326	333	49	also	also	ADV
gujaf-326	333	50	shown	show	VERB
gujaf-326	333	51	in	in	ADP
gujaf-326	333	52	table	table	NOUN
gujaf-326	333	53	2	2	NUM
gujaf-326	333	54	.	.	PUNCT
gujaf-326	334	1	furthermore	furthermore	ADV
gujaf-326	334	2	,	,	PUNCT
gujaf-326	334	3	for	for	SCONJ
gujaf-326	334	4	an	an	DET
gujaf-326	334	5	indicator	indicator	NOUN
gujaf-326	334	6	to	to	PART
gujaf-326	334	7	have	have	VERB
gujaf-326	334	8	a	a	DET
gujaf-326	334	9	value	value	NOUN
gujaf-326	334	10	of	of	ADP
gujaf-326	334	11	0.70	0.70	NUM
gujaf-326	334	12	or	or	CCONJ
gujaf-326	334	13	higher	high	ADJ
gujaf-326	334	14	is	be	AUX
gujaf-326	334	15	said	say	VERB
gujaf-326	334	16	to	to	PART
gujaf-326	334	17	meet	meet	VERB
gujaf-326	334	18	with	with	ADP
gujaf-326	334	19	the	the	DET
gujaf-326	334	20	internal	internal	ADJ
gujaf-326	334	21	consistency	consistency	NOUN
gujaf-326	334	22	reliability	reliability	NOUN
gujaf-326	334	23	requirement	requirement	NOUN
gujaf-326	334	24	.	.	PUNCT
gujaf-326	335	1	table	table	NOUN
gujaf-326	335	2	2	2	NUM
gujaf-326	335	3	provides	provide	VERB
gujaf-326	335	4	further	further	ADJ
gujaf-326	335	5	details	detail	NOUN
gujaf-326	335	6	in	in	ADP
gujaf-326	335	7	this	this	DET
gujaf-326	335	8	regard	regard	NOUN
gujaf-326	335	9	.	.	PUNCT
gujaf-326	336	1	convergent	convergent	ADJ
gujaf-326	336	2	validity	validity	NOUN
gujaf-326	336	3	involves	involve	VERB
gujaf-326	336	4	the	the	DET
gujaf-326	336	5	degree	degree	NOUN
gujaf-326	336	6	of	of	ADP
gujaf-326	336	7	which	which	PRON
gujaf-326	336	8	each	each	DET
gujaf-326	336	9	indicator	indicator	NOUN
gujaf-326	336	10	reflects	reflect	VERB
gujaf-326	336	11	a	a	DET
gujaf-326	336	12	convergence	convergence	NOUN
gujaf-326	336	13	in	in	ADP
gujaf-326	336	14	relation	relation	NOUN
gujaf-326	336	15	to	to	ADP
gujaf-326	336	16	a	a	DET
gujaf-326	336	17	construct	construct	NOUN
gujaf-326	336	18	and	and	CCONJ
gujaf-326	336	19	in	in	ADP
gujaf-326	336	20	comparison	comparison	NOUN
gujaf-326	336	21	,	,	PUNCT
gujaf-326	336	22	to	to	ADP
gujaf-326	336	23	other	other	ADJ
gujaf-326	336	24	indicators	indicator	NOUN
gujaf-326	336	25	measuring	measure	VERB
gujaf-326	336	26	other	other	ADJ
gujaf-326	336	27	constructs	construct	NOUN
gujaf-326	336	28	(	(	PUNCT
gujaf-326	336	29	urbach	urbach	PROPN
gujaf-326	336	30	&	&	CCONJ
gujaf-326	336	31	ahlemann	ahlemann	ADV
gujaf-326	336	32	2010	2010	NUM
gujaf-326	336	33	)	)	PUNCT
gujaf-326	336	34	.	.	PUNCT
gujaf-326	337	1	this	this	DET
gujaf-326	337	2	study	study	NOUN
gujaf-326	337	3	assessed	assess	VERB
gujaf-326	337	4	average	average	ADJ
gujaf-326	337	5	variance	variance	NOUN
gujaf-326	337	6	extracted	extract	VERB
gujaf-326	337	7	(	(	PUNCT
gujaf-326	337	8	ave	ave	NOUN
gujaf-326	337	9	)	)	PUNCT
gujaf-326	337	10	scores	score	NOUN
gujaf-326	337	11	,	,	PUNCT
gujaf-326	337	12	based	base	VERB
gujaf-326	337	13	on	on	ADP
gujaf-326	337	14	recommendations	recommendation	NOUN
gujaf-326	337	15	of	of	ADP
gujaf-326	337	16	fornell	fornell	NOUN
gujaf-326	337	17	and	and	CCONJ
gujaf-326	337	18	larcker	larcker	NOUN
gujaf-326	337	19	(	(	PUNCT
gujaf-326	337	20	1981	1981	NUM
gujaf-326	337	21	)	)	PUNCT
gujaf-326	337	22	.	.	PUNCT
gujaf-326	338	1	therefore	therefore	ADV
gujaf-326	338	2	to	to	PART
gujaf-326	338	3	have	have	VERB
gujaf-326	338	4	an	an	DET
gujaf-326	338	5	adequate	adequate	ADJ
gujaf-326	338	6	convergent	convergent	NOUN
gujaf-326	338	7	validity	validity	NOUN
gujaf-326	338	8	,	,	PUNCT
gujaf-326	338	9	not	not	PART
gujaf-326	338	10	less	less	ADJ
gujaf-326	338	11	than	than	ADP
gujaf-326	338	12	50	50	NUM
gujaf-326	338	13	%	%	NOUN
gujaf-326	338	14	(	(	PUNCT
gujaf-326	338	15	0.5	0.5	NUM
gujaf-326	338	16	)	)	PUNCT
gujaf-326	338	17	of	of	ADP
gujaf-326	338	18	the	the	DET
gujaf-326	338	19	assigned	assign	VERB
gujaf-326	338	20	indicator	indicator	NOUN
gujaf-326	338	21	’s	’s	PART
gujaf-326	338	22	variance	variance	NOUN
gujaf-326	338	23	should	should	AUX
gujaf-326	338	24	be	be	AUX
gujaf-326	338	25	accounted	account	VERB
gujaf-326	338	26	by	by	ADP
gujaf-326	338	27	individual	individual	ADJ
gujaf-326	338	28	construct	construct	NOUN
gujaf-326	338	29	chin	chin	NOUN
gujaf-326	338	30	(	(	PUNCT
gujaf-326	338	31	1998	1998	NUM
gujaf-326	338	32	)	)	PUNCT
gujaf-326	338	33	.	.	PUNCT
gujaf-326	339	1	based	base	VERB
gujaf-326	339	2	on	on	ADP
gujaf-326	339	3	the	the	DET
gujaf-326	339	4	above	above	ADJ
gujaf-326	339	5	recommendation	recommendation	NOUN
gujaf-326	339	6	,	,	PUNCT
gujaf-326	339	7	the	the	DET
gujaf-326	339	8	ave	ave	NOUN
gujaf-326	339	9	of	of	ADP
gujaf-326	339	10	the	the	DET
gujaf-326	339	11	latent	latent	NOUN
gujaf-326	339	12	for	for	ADP
gujaf-326	339	13	this	this	DET
gujaf-326	339	14	study	study	NOUN
gujaf-326	339	15	exceeded	exceed	VERB
gujaf-326	339	16	the	the	DET
gujaf-326	339	17	minimum	minimum	ADJ
gujaf-326	339	18	acceptable	acceptable	ADJ
gujaf-326	339	19	value	value	NOUN
gujaf-326	339	20	of	of	ADP
gujaf-326	339	21	0.5	0.5	NUM
gujaf-326	339	22	.	.	PUNCT
gujaf-326	340	1	gusau	gusau	PROPN
gujaf-326	340	2	journal	journal	PROPN
gujaf-326	340	3	of	of	ADP
gujaf-326	340	4	accounting	accounting	NOUN
gujaf-326	340	5	and	and	CCONJ
gujaf-326	340	6	finance	finance	NOUN
gujaf-326	340	7	,	,	PUNCT
gujaf-326	340	8	vol	vol	NOUN
gujaf-326	340	9	.	.	PROPN
gujaf-326	340	10	5	5	NUM
gujaf-326	340	11	,	,	PUNCT
gujaf-326	340	12	issue	issue	NOUN
gujaf-326	340	13	2	2	NUM
gujaf-326	340	14	,	,	PUNCT
gujaf-326	340	15	october	october	PROPN
gujaf-326	340	16	,	,	PUNCT
gujaf-326	340	17	2024	2024	NUM
gujaf-326	340	18	273	273	NUM
gujaf-326	340	19	measurement	measurement	NOUN
gujaf-326	340	20	model	model	NOUN
gujaf-326	340	21	figure	figure	NOUN
gujaf-326	340	22	2	2	NUM
gujaf-326	340	23	:	:	PUNCT
gujaf-326	340	24	measurement	measurement	NOUN
gujaf-326	340	25	model	model	NOUN
gujaf-326	340	26	table	table	NOUN
gujaf-326	340	27	3	3	NUM
gujaf-326	340	28	:	:	PUNCT
gujaf-326	340	29	validity	validity	NOUN
gujaf-326	340	30	and	and	CCONJ
gujaf-326	340	31	reliability	reliability	NOUN
gujaf-326	340	32	for	for	ADP
gujaf-326	340	33	construct	construct	VERB
gujaf-326	340	34	construct	construct	NOUN
gujaf-326	340	35	item	item	NOUN
gujaf-326	340	36	loadings	loading	NOUN
gujaf-326	340	37	ave	ave	PROPN
gujaf-326	340	38	cr	cr	PROPN
gujaf-326	340	39	tax	tax	PROPN
gujaf-326	340	40	complianc	complianc	PROPN
gujaf-326	340	41	e	e	NOUN
gujaf-326	340	42	we	we	PRON
gujaf-326	340	43	pay	pay	VERB
gujaf-326	340	44	all	all	DET
gujaf-326	340	45	our	our	PRON
gujaf-326	340	46	taxes	taxis	NOUN
gujaf-326	340	47	with	with	ADP
gujaf-326	340	48	no	no	DET
gujaf-326	340	49	outstanding	outstanding	ADJ
gujaf-326	340	50	0.908	0.908	NUM
gujaf-326	340	51	0.81	0.81	NUM
gujaf-326	340	52	8	8	NUM
gujaf-326	340	53	0.9	0.9	NUM
gujaf-326	340	54	we	we	PRON
gujaf-326	340	55	pay	pay	VERB
gujaf-326	340	56	the	the	DET
gujaf-326	340	57	actual	actual	ADJ
gujaf-326	340	58	taxes	taxis	NOUN
gujaf-326	340	59	we	we	PRON
gujaf-326	340	60	are	be	AUX
gujaf-326	340	61	levied	levy	VERB
gujaf-326	340	62	0.9	0.9	NUM
gujaf-326	340	63	tax	tax	NOUN
gujaf-326	340	64	burden	burden	NOUN
gujaf-326	340	65	paying	pay	VERB
gujaf-326	340	66	taxes	taxis	NOUN
gujaf-326	340	67	is	be	AUX
gujaf-326	340	68	a	a	DET
gujaf-326	340	69	big	big	ADJ
gujaf-326	340	70	burden	burden	NOUN
gujaf-326	340	71	0.896	0.896	NUM
gujaf-326	340	72	0.76	0.76	NUM
gujaf-326	340	73	3	3	NUM
gujaf-326	340	74	0.86	0.86	NUM
gujaf-326	340	75	6	6	NUM
gujaf-326	340	76	sometimes	sometimes	ADV
gujaf-326	340	77	we	we	PRON
gujaf-326	340	78	find	find	VERB
gujaf-326	340	79	paying	pay	VERB
gujaf-326	340	80	taxes	taxis	NOUN
gujaf-326	340	81	a	a	DET
gujaf-326	340	82	problem	problem	NOUN
gujaf-326	340	83	0.851	0.851	NUM
gujaf-326	340	84	complianc	complianc	NOUN
gujaf-326	340	85	e	e	NOUN
gujaf-326	340	86	cost	cost	VERB
gujaf-326	340	87	the	the	DET
gujaf-326	340	88	taxes	taxis	NOUN
gujaf-326	340	89	we	we	PRON
gujaf-326	340	90	pay	pay	VERB
gujaf-326	340	91	are	be	AUX
gujaf-326	340	92	on	on	ADP
gujaf-326	340	93	the	the	DET
gujaf-326	340	94	low	low	ADJ
gujaf-326	340	95	side	side	NOUN
gujaf-326	340	96	0.833	0.833	NUM
gujaf-326	340	97	0.72	0.72	NUM
gujaf-326	340	98	2	2	NUM
gujaf-326	340	99	0.83	0.83	NUM
gujaf-326	340	100	9	9	NUM
gujaf-326	340	101	we	we	PRON
gujaf-326	340	102	normally	normally	ADV
gujaf-326	340	103	do	do	AUX
gujaf-326	340	104	not	not	PART
gujaf-326	340	105	struggle	struggle	VERB
gujaf-326	340	106	to	to	PART
gujaf-326	340	107	raise	raise	VERB
gujaf-326	340	108	fund	fund	NOUN
gujaf-326	340	109	to	to	PART
gujaf-326	340	110	pay	pay	VERB
gujaf-326	340	111	our	our	PRON
gujaf-326	340	112	taxes	taxis	NOUN
gujaf-326	340	113	0.867	0.867	NUM
gujaf-326	340	114	sources	source	NOUN
gujaf-326	340	115	:	:	PUNCT
gujaf-326	340	116	smart	smart	ADJ
gujaf-326	340	117	pls	pls	NOUN
gujaf-326	340	118	output	output	NOUN
gujaf-326	340	119	composite	composite	ADJ
gujaf-326	340	120	reliability	reliability	NOUN
gujaf-326	340	121	values	value	NOUN
gujaf-326	340	122	,	,	PUNCT
gujaf-326	340	123	which	which	PRON
gujaf-326	340	124	show	show	VERB
gujaf-326	340	125	the	the	DET
gujaf-326	340	126	degree	degree	NOUN
gujaf-326	340	127	to	to	PART
gujaf-326	340	128	which	which	PRON
gujaf-326	340	129	the	the	DET
gujaf-326	340	130	construct	construct	NOUN
gujaf-326	340	131	indicators	indicator	NOUN
gujaf-326	340	132	specify	specify	VERB
gujaf-326	340	133	the	the	DET
gujaf-326	340	134	latent	latent	NOUN
gujaf-326	340	135	construct	construct	NOUN
gujaf-326	340	136	,	,	PUNCT
gujaf-326	340	137	recommended	recommend	VERB
gujaf-326	340	138	value	value	NOUN
gujaf-326	340	139	was	be	AUX
gujaf-326	340	140	0.7	0.7	NUM
gujaf-326	340	141	our	our	PRON
gujaf-326	340	142	result	result	NOUN
gujaf-326	340	143	exceeded	exceed	VERB
gujaf-326	340	144	the	the	DET
gujaf-326	340	145	recommended	recommend	VERB
gujaf-326	340	146	value	value	NOUN
gujaf-326	340	147	,	,	PUNCT
gujaf-326	340	148	while	while	SCONJ
gujaf-326	340	149	average	average	ADJ
gujaf-326	340	150	variance	variance	NOUN
gujaf-326	340	151	extracted	extract	VERB
gujaf-326	340	152	,	,	PUNCT
gujaf-326	340	153	recommended	recommend	VERB
gujaf-326	340	154	value	value	NOUN
gujaf-326	340	155	was	be	AUX
gujaf-326	340	156	0.5	0.5	NUM
gujaf-326	340	157	and	and	CCONJ
gujaf-326	340	158	that	that	PRON
gujaf-326	340	159	reflects	reflect	VERB
gujaf-326	340	160	the	the	DET
gujaf-326	340	161	overall	overall	ADJ
gujaf-326	340	162	amount	amount	NOUN
gujaf-326	340	163	of	of	ADP
gujaf-326	340	164	variance	variance	NOUN
gujaf-326	340	165	in	in	ADP
gujaf-326	340	166	the	the	DET
gujaf-326	340	167	indicators	indicator	NOUN
gujaf-326	340	168	accounted	account	VERB
gujaf-326	340	169	for	for	ADP
gujaf-326	340	170	by	by	ADP
gujaf-326	340	171	the	the	DET
gujaf-326	340	172	latent	latent	NOUN
gujaf-326	340	173	construct	construct	NOUN
gujaf-326	340	174	,	,	PUNCT
gujaf-326	340	175	our	our	PRON
gujaf-326	340	176	results	result	NOUN
gujaf-326	340	177	exceeded	exceed	VERB
gujaf-326	340	178	the	the	DET
gujaf-326	340	179	recommended	recommend	VERB
gujaf-326	340	180	value	value	NOUN
gujaf-326	340	181	(	(	PUNCT
gujaf-326	340	182	hair	hair	NOUN
gujaf-326	340	183	et	et	PROPN
gujaf-326	340	184	al	al	PROPN
gujaf-326	340	185	.	.	PROPN
gujaf-326	340	186	,	,	PUNCT
gujaf-326	340	187	2013	2013	NUM
gujaf-326	340	188	)	)	PUNCT
gujaf-326	340	189	.	.	PUNCT
gujaf-326	341	1	table	table	NOUN
gujaf-326	341	2	4	4	NUM
gujaf-326	341	3	:	:	PUNCT
gujaf-326	341	4	discriminant	discriminant	ADJ
gujaf-326	341	5	validity	validity	NOUN
gujaf-326	341	6	cc	cc	VERB
gujaf-326	341	7	tb	tb	ADP
gujaf-326	342	1	tc	tc	NUM
gujaf-326	342	2	cc	cc	NOUN
gujaf-326	342	3	0.850	0.850	NUM
gujaf-326	342	4	tb	tb	ADP
gujaf-326	342	5	0.098	0.098	NUM
gujaf-326	342	6	0.874	0.874	NUM
gujaf-326	342	7	tc	tc	NUM
gujaf-326	342	8	0.259	0.259	NUM
gujaf-326	342	9	0.332	0.332	NUM
gujaf-326	342	10	0.904	0.904	NUM
gujaf-326	342	11	sources	source	NOUN
gujaf-326	342	12	:	:	PUNCT
gujaf-326	342	13	smart	smart	ADJ
gujaf-326	342	14	pls	pls	NOUN
gujaf-326	342	15	output	output	NOUN
gujaf-326	342	16	discriminant	discriminant	ADJ
gujaf-326	342	17	validity	validity	NOUN
gujaf-326	342	18	assess	assess	VERB
gujaf-326	342	19	the	the	DET
gujaf-326	342	20	degree	degree	NOUN
gujaf-326	342	21	to	to	PART
gujaf-326	342	22	which	which	DET
gujaf-326	342	23	indicators	indicator	NOUN
gujaf-326	342	24	differentiates	differentiate	VERB
gujaf-326	342	25	across	across	ADP
gujaf-326	342	26	constructs.in	constructs.in	PROPN
gujaf-326	342	27	other	other	ADJ
gujaf-326	342	28	refers	refer	VERB
gujaf-326	342	29	to	to	ADP
gujaf-326	342	30	the	the	DET
gujaf-326	342	31	extent	extent	NOUN
gujaf-326	342	32	to	to	PART
gujaf-326	342	33	which	which	PRON
gujaf-326	342	34	the	the	DET
gujaf-326	342	35	measures	measure	NOUN
gujaf-326	342	36	are	be	AUX
gujaf-326	342	37	not	not	PART
gujaf-326	342	38	a	a	DET
gujaf-326	342	39	reflection	reflection	NOUN
gujaf-326	342	40	of	of	ADP
gujaf-326	342	41	some	some	DET
gujaf-326	342	42	other	other	ADJ
gujaf-326	342	43	variables	variable	NOUN
gujaf-326	342	44	;	;	PUNCT
gujaf-326	342	45	this	this	PRON
gujaf-326	342	46	is	be	AUX
gujaf-326	342	47	indicated	indicate	VERB
gujaf-326	342	48	by	by	ADP
gujaf-326	342	49	low	low	ADJ
gujaf-326	342	50	correlations	correlation	NOUN
gujaf-326	342	51	between	between	ADP
gujaf-326	342	52	the	the	DET
gujaf-326	342	53	measure	measure	NOUN
gujaf-326	342	54	of	of	ADP
gujaf-326	342	55	interest	interest	NOUN
gujaf-326	342	56	and	and	CCONJ
gujaf-326	342	57	the	the	DET
gujaf-326	342	58	measures	measure	NOUN
gujaf-326	342	59	of	of	ADP
gujaf-326	342	60	other	other	ADJ
gujaf-326	342	61	constructs	construct	NOUN
gujaf-326	342	62	.	.	PUNCT
gujaf-326	343	1	table	table	NOUN
gujaf-326	343	2	4	4	NUM
gujaf-326	343	3	shows	show	VERB
gujaf-326	343	4	that	that	SCONJ
gujaf-326	343	5	the	the	DET
gujaf-326	343	6	square	square	ADJ
gujaf-326	343	7	root	root	NOUN
gujaf-326	343	8	of	of	ADP
gujaf-326	343	9	the	the	DET
gujaf-326	343	10	ave	ave	NOUN
gujaf-326	343	11	(	(	PUNCT
gujaf-326	343	12	diagonal	diagonal	ADJ
gujaf-326	343	13	values	value	NOUN
gujaf-326	343	14	)	)	PUNCT
gujaf-326	343	15	of	of	ADP
gujaf-326	343	16	each	each	DET
gujaf-326	343	17	construct	construct	NOUN
gujaf-326	343	18	is	be	AUX
gujaf-326	343	19	larger	large	ADJ
gujaf-326	343	20	than	than	ADP
gujaf-326	343	21	its	its	PRON
gujaf-326	343	22	corresponding	correspond	VERB
gujaf-326	343	23	correlation	correlation	NOUN
gujaf-326	343	24	coefficients	coefficient	NOUN
gujaf-326	343	25	pointing	point	VERB
gujaf-326	343	26	towards	towards	ADP
gujaf-326	343	27	adequate	adequate	ADJ
gujaf-326	343	28	discriminant	discriminant	NOUN
gujaf-326	343	29	gusau	gusau	PROPN
gujaf-326	343	30	journal	journal	PROPN
gujaf-326	343	31	of	of	ADP
gujaf-326	343	32	accounting	accounting	NOUN
gujaf-326	343	33	and	and	CCONJ
gujaf-326	343	34	finance	finance	NOUN
gujaf-326	343	35	,	,	PUNCT
gujaf-326	343	36	vol	vol	NOUN
gujaf-326	343	37	.	.	PROPN
gujaf-326	343	38	5	5	NUM
gujaf-326	343	39	,	,	PUNCT
gujaf-326	343	40	issue	issue	NOUN
gujaf-326	343	41	2	2	NUM
gujaf-326	343	42	,	,	PUNCT
gujaf-326	343	43	october	october	PROPN
gujaf-326	343	44	,	,	PUNCT
gujaf-326	343	45	2024	2024	NUM
gujaf-326	343	46	274	274	NUM
gujaf-326	343	47	validity	validity	NOUN
gujaf-326	343	48	(	(	PUNCT
gujaf-326	343	49	fornell	fornell	PROPN
gujaf-326	343	50	&	&	CCONJ
gujaf-326	343	51	larcker	larcker	PROPN
gujaf-326	343	52	,	,	PUNCT
gujaf-326	343	53	1981	1981	NUM
gujaf-326	343	54	)	)	PUNCT
gujaf-326	343	55	.	.	PUNCT
gujaf-326	344	1	some	some	DET
gujaf-326	344	2	recent	recent	ADJ
gujaf-326	344	3	criticism	criticism	NOUN
gujaf-326	344	4	of	of	ADP
gujaf-326	344	5	the	the	DET
gujaf-326	344	6	fornell	fornell	NOUN
gujaf-326	344	7	and	and	CCONJ
gujaf-326	344	8	larcker	larcker	NOUN
gujaf-326	344	9	(	(	PUNCT
gujaf-326	344	10	1981	1981	NUM
gujaf-326	344	11	)	)	PUNCT
gujaf-326	344	12	criteria	criterion	NOUN
gujaf-326	344	13	suggests	suggest	VERB
gujaf-326	344	14	that	that	SCONJ
gujaf-326	344	15	they	they	PRON
gujaf-326	344	16	do	do	AUX
gujaf-326	344	17	not	not	PART
gujaf-326	344	18	reliably	reliably	ADV
gujaf-326	344	19	detect	detect	VERB
gujaf-326	344	20	lack	lack	NOUN
gujaf-326	344	21	of	of	ADP
gujaf-326	344	22	discriminant	discriminant	ADJ
gujaf-326	344	23	validity	validity	NOUN
gujaf-326	344	24	in	in	ADP
gujaf-326	344	25	common	common	ADJ
gujaf-326	344	26	research	research	NOUN
gujaf-326	344	27	situations	situation	NOUN
gujaf-326	344	28	(	(	PUNCT
gujaf-326	344	29	henseler	henseler	NOUN
gujaf-326	344	30	,	,	PUNCT
gujaf-326	344	31	ringle	ringle	NOUN
gujaf-326	344	32	,	,	PUNCT
gujaf-326	344	33	&	&	CCONJ
gujaf-326	344	34	sarstedt	sarstedt	NOUN
gujaf-326	344	35	,	,	PUNCT
gujaf-326	344	36	2015	2015	NUM
gujaf-326	344	37	)	)	PUNCT
gujaf-326	344	38	.	.	PUNCT
gujaf-326	345	1	henseler	henseler	PROPN
gujaf-326	345	2	et	et	PROPN
gujaf-326	345	3	al.(2015	al.(2015	PROPN
gujaf-326	345	4	)	)	PUNCT
gujaf-326	345	5	have	have	AUX
gujaf-326	345	6	suggested	suggest	VERB
gujaf-326	345	7	an	an	DET
gujaf-326	345	8	alternative	alternative	ADJ
gujaf-326	345	9	approach	approach	NOUN
gujaf-326	345	10	,	,	PUNCT
gujaf-326	345	11	based	base	VERB
gujaf-326	345	12	on	on	ADP
gujaf-326	345	13	the	the	DET
gujaf-326	345	14	multitrait	multitrait	ADJ
gujaf-326	345	15	-	-	PUNCT
gujaf-326	345	16	multimethod	multimethod	NOUN
gujaf-326	345	17	matrix	matrix	NOUN
gujaf-326	345	18	,	,	PUNCT
gujaf-326	345	19	to	to	PART
gujaf-326	345	20	assess	assess	VERB
gujaf-326	345	21	discriminant	discriminant	ADJ
gujaf-326	345	22	validity	validity	NOUN
gujaf-326	345	23	:	:	PUNCT
gujaf-326	345	24	the	the	DET
gujaf-326	345	25	heterotrait	heterotrait	NOUN
gujaf-326	345	26	-	-	PUNCT
gujaf-326	345	27	monotrait	monotrait	NOUN
gujaf-326	345	28	(	(	PUNCT
gujaf-326	345	29	htmt	htmt	PROPN
gujaf-326	345	30	)	)	PUNCT
gujaf-326	345	31	ratio	ratio	NOUN
gujaf-326	345	32	of	of	ADP
gujaf-326	345	33	correlations	correlation	NOUN
gujaf-326	345	34	(	(	PUNCT
gujaf-326	345	35	henseler	henseler	X
gujaf-326	345	36	et	et	PROPN
gujaf-326	345	37	al	al	PROPN
gujaf-326	345	38	.	.	PROPN
gujaf-326	345	39	,	,	PUNCT
gujaf-326	345	40	2015	2015	NUM
gujaf-326	345	41	)	)	PUNCT
gujaf-326	345	42	.	.	PUNCT
gujaf-326	346	1	source	source	NOUN
gujaf-326	346	2	:	:	PUNCT
gujaf-326	346	3	smart	smart	ADJ
gujaf-326	346	4	pls	pls	ADJ
gujaf-326	346	5	3	3	NUM
gujaf-326	346	6	reports	report	NOUN
gujaf-326	346	7	,	,	PUNCT
gujaf-326	346	8	2024	2024	NUM
gujaf-326	346	9	.	.	PUNCT
gujaf-326	347	1	the	the	DET
gujaf-326	347	2	study	study	NOUN
gujaf-326	347	3	used	use	VERB
gujaf-326	347	4	the	the	DET
gujaf-326	347	5	new	new	ADJ
gujaf-326	347	6	method	method	NOUN
gujaf-326	347	7	and	and	CCONJ
gujaf-326	347	8	tested	test	VERB
gujaf-326	347	9	discriminant	discriminant	ADJ
gujaf-326	347	10	validity	validity	NOUN
gujaf-326	347	11	the	the	DET
gujaf-326	347	12	result	result	NOUN
gujaf-326	347	13	was	be	AUX
gujaf-326	347	14	presented	present	VERB
gujaf-326	347	15	in	in	ADP
gujaf-326	347	16	table	table	NOUN
gujaf-326	347	17	3	3	NUM
gujaf-326	347	18	.	.	PUNCT
gujaf-326	348	1	two	two	NUM
gujaf-326	348	2	methods	method	NOUN
gujaf-326	348	3	were	be	AUX
gujaf-326	348	4	suggested	suggest	VERB
gujaf-326	348	5	to	to	PART
gujaf-326	348	6	assess	assess	VERB
gujaf-326	348	7	discriminant	discriminant	ADJ
gujaf-326	348	8	validity	validity	NOUN
gujaf-326	348	9	through	through	ADP
gujaf-326	348	10	htmt	htmt	NOUN
gujaf-326	348	11	:	:	PUNCT
gujaf-326	348	12	(	(	PUNCT
gujaf-326	348	13	i	i	NOUN
gujaf-326	348	14	)	)	PUNCT
gujaf-326	348	15	criterion	criterion	NOUN
gujaf-326	348	16	and	and	CCONJ
gujaf-326	348	17	(	(	PUNCT
gujaf-326	348	18	ii	ii	NOUN
gujaf-326	348	19	)	)	PUNCT
gujaf-326	348	20	statistical	statistical	ADJ
gujaf-326	348	21	test	test	NOUN
gujaf-326	348	22	.	.	PUNCT
gujaf-326	349	1	,	,	PUNCT
gujaf-326	349	2	when	when	SCONJ
gujaf-326	349	3	you	you	PRON
gujaf-326	349	4	have	have	VERB
gujaf-326	349	5	the	the	DET
gujaf-326	349	6	htmt	htmt	NOUN
gujaf-326	349	7	value	value	NOUN
gujaf-326	349	8	that	that	PRON
gujaf-326	349	9	is	be	AUX
gujaf-326	349	10	greater	great	ADJ
gujaf-326	349	11	than	than	ADP
gujaf-326	349	12	htmt.85	htmt.85	NOUN
gujaf-326	349	13	value	value	NOUN
gujaf-326	349	14	of	of	ADP
gujaf-326	349	15	0.85	0.85	NUM
gujaf-326	349	16	(	(	PUNCT
gujaf-326	349	17	kline	kline	PROPN
gujaf-326	349	18	,	,	PUNCT
gujaf-326	349	19	2011	2011	NUM
gujaf-326	349	20	)	)	PUNCT
gujaf-326	349	21	or	or	CCONJ
gujaf-326	349	22	htmt.90	htmt.90	PROPN
gujaf-326	349	23	value	value	NOUN
gujaf-326	349	24	of	of	ADP
gujaf-326	349	25	0.90	0.90	NUM
gujaf-326	349	26	(	(	PUNCT
gujaf-326	349	27	gold	gold	NOUN
gujaf-326	349	28	et	et	PROPN
gujaf-326	349	29	al	al	PROPN
gujaf-326	349	30	.	.	PROPN
gujaf-326	349	31	2001	2001	NUM
gujaf-326	349	32	)	)	PUNCT
gujaf-326	350	1	this	this	PRON
gujaf-326	350	2	reveals	reveal	VERB
gujaf-326	350	3	a	a	DET
gujaf-326	350	4	problem	problem	NOUN
gujaf-326	350	5	of	of	ADP
gujaf-326	350	6	discriminant	discriminant	ADJ
gujaf-326	350	7	validity	validity	NOUN
gujaf-326	350	8	.	.	PUNCT
gujaf-326	351	1	the	the	DET
gujaf-326	351	2	second	second	ADJ
gujaf-326	351	3	criterion	criterion	NOUN
gujaf-326	351	4	by	by	ADP
gujaf-326	351	5	henseler	henseler	PROPN
gujaf-326	351	6	et	et	PROPN
gujaf-326	351	7	al	al	PROPN
gujaf-326	351	8	.	.	PROPN
gujaf-326	351	9	(	(	PUNCT
gujaf-326	351	10	2015	2015	NUM
gujaf-326	351	11	)	)	PUNCT
gujaf-326	351	12	,	,	PUNCT
gujaf-326	351	13	is	be	AUX
gujaf-326	351	14	to	to	PART
gujaf-326	351	15	test	test	VERB
gujaf-326	351	16	the	the	DET
gujaf-326	351	17	null	null	ADJ
gujaf-326	351	18	hypothesis	hypothesis	NOUN
gujaf-326	351	19	(	(	PUNCT
gujaf-326	351	20	h0	h0	NOUN
gujaf-326	351	21	:	:	PUNCT
gujaf-326	351	22	htmt	htmt	NOUN
gujaf-326	351	23	≥	≥	NUM
gujaf-326	351	24	1	1	NUM
gujaf-326	351	25	)	)	PUNCT
gujaf-326	351	26	against	against	ADP
gujaf-326	351	27	the	the	DET
gujaf-326	351	28	alternative	alternative	ADJ
gujaf-326	351	29	hypothesis	hypothesis	NOUN
gujaf-326	351	30	(	(	PUNCT
gujaf-326	351	31	h1	h1	PROPN
gujaf-326	351	32	:	:	PUNCT
gujaf-326	351	33	htmt	htmt	NOUN
gujaf-326	351	34	<	<	X
gujaf-326	351	35	1	1	NUM
gujaf-326	351	36	)	)	PUNCT
gujaf-326	351	37	and	and	CCONJ
gujaf-326	351	38	if	if	SCONJ
gujaf-326	351	39	the	the	DET
gujaf-326	351	40	confidence	confidence	NOUN
gujaf-326	351	41	interval	interval	NOUN
gujaf-326	351	42	contains	contain	VERB
gujaf-326	351	43	the	the	DET
gujaf-326	351	44	value	value	NOUN
gujaf-326	351	45	one	one	NUM
gujaf-326	351	46	(	(	PUNCT
gujaf-326	351	47	i.e.	i.e.	X
gujaf-326	351	48	,	,	PUNCT
gujaf-326	351	49	h0	h0	NOUN
gujaf-326	351	50	holds	hold	VERB
gujaf-326	351	51	)	)	PUNCT
gujaf-326	351	52	this	this	PRON
gujaf-326	351	53	shows	show	VERB
gujaf-326	351	54	an	an	DET
gujaf-326	351	55	absent	absent	NOUN
gujaf-326	351	56	of	of	ADP
gujaf-326	351	57	discriminant	discriminant	ADJ
gujaf-326	351	58	validity	validity	NOUN
gujaf-326	351	59	.	.	PUNCT
gujaf-326	352	1	as	as	SCONJ
gujaf-326	352	2	presented	present	VERB
gujaf-326	352	3	in	in	ADP
gujaf-326	352	4	table	table	NOUN
gujaf-326	352	5	4	4	NUM
gujaf-326	352	6	all	all	DET
gujaf-326	352	7	the	the	DET
gujaf-326	352	8	values	value	NOUN
gujaf-326	352	9	reported	report	VERB
gujaf-326	352	10	have	have	AUX
gujaf-326	352	11	passed	pass	VERB
gujaf-326	352	12	the	the	DET
gujaf-326	352	13	htmt.90	htmt.90	PROPN
gujaf-326	352	14	(	(	PUNCT
gujaf-326	352	15	gold	gold	NOUN
gujaf-326	352	16	et	et	PROPN
gujaf-326	352	17	al	al	PROPN
gujaf-326	352	18	.	.	PROPN
gujaf-326	352	19	,	,	PUNCT
gujaf-326	352	20	2001	2001	NUM
gujaf-326	352	21	)	)	PUNCT
gujaf-326	352	22	and	and	CCONJ
gujaf-326	352	23	also	also	ADV
gujaf-326	352	24	the	the	DET
gujaf-326	352	25	htmt.85	htmt.85	PROPN
gujaf-326	352	26	(	(	PUNCT
gujaf-326	352	27	kline	kline	PROPN
gujaf-326	352	28	,	,	PUNCT
gujaf-326	352	29	2011	2011	NUM
gujaf-326	352	30	)	)	PUNCT
gujaf-326	352	31	and	and	CCONJ
gujaf-326	352	32	also	also	ADV
gujaf-326	352	33	the	the	DET
gujaf-326	352	34	htmt	htmt	PROPN
gujaf-326	352	35	suggestion	suggestion	NOUN
gujaf-326	352	36	also	also	ADV
gujaf-326	352	37	showed	show	VERB
gujaf-326	352	38	that	that	SCONJ
gujaf-326	352	39	the	the	DET
gujaf-326	352	40	confidence	confidence	NOUN
gujaf-326	352	41	interval	interval	NOUN
gujaf-326	352	42	upper	upper	ADJ
gujaf-326	352	43	limit	limit	NOUN
gujaf-326	352	44	is	be	AUX
gujaf-326	352	45	less	less	ADJ
gujaf-326	352	46	than	than	ADP
gujaf-326	352	47	one	one	NUM
gujaf-326	352	48	on	on	ADP
gujaf-326	352	49	any	any	DET
gujaf-326	352	50	construct	construct	NOUN
gujaf-326	352	51	thus	thus	ADV
gujaf-326	352	52	indicate	indicate	VERB
gujaf-326	352	53	that	that	SCONJ
gujaf-326	352	54	all	all	DET
gujaf-326	352	55	htmt	htmt	NOUN
gujaf-326	352	56	values	value	NOUN
gujaf-326	352	57	are	be	AUX
gujaf-326	352	58	significantly	significantly	ADV
gujaf-326	352	59	difference	difference	NOUN
gujaf-326	352	60	from	from	ADP
gujaf-326	352	61	one	one	NUM
gujaf-326	352	62	therefore	therefore	ADV
gujaf-326	352	63	discriminant	discriminant	ADJ
gujaf-326	352	64	validity	validity	NOUN
gujaf-326	352	65	is	be	AUX
gujaf-326	352	66	ascertained	ascertain	VERB
gujaf-326	352	67	.	.	PUNCT
gujaf-326	353	1	structural	structural	ADJ
gujaf-326	353	2	model	model	NOUN
gujaf-326	353	3	figure	figure	NOUN
gujaf-326	353	4	3	3	NUM
gujaf-326	353	5	:	:	PUNCT
gujaf-326	353	6	structural	structural	ADJ
gujaf-326	353	7	model	model	NOUN
gujaf-326	353	8	source	source	NOUN
gujaf-326	353	9	:	:	PUNCT
gujaf-326	353	10	smart	smart	ADJ
gujaf-326	353	11	pls	pls	ADJ
gujaf-326	353	12	3	3	NUM
gujaf-326	353	13	reports	report	NOUN
gujaf-326	353	14	,	,	PUNCT
gujaf-326	353	15	2024	2024	NUM
gujaf-326	353	16	table	table	NOUN
gujaf-326	353	17	5	5	NUM
gujaf-326	353	18	:	:	PUNCT
gujaf-326	353	19	path	path	NOUN
gujaf-326	353	20	coefficient	coefficient	NOUN
gujaf-326	353	21	assessments	assessment	VERB
gujaf-326	353	22	path	path	PROPN
gujaf-326	353	23	coefficient	coefficient	NOUN
gujaf-326	353	24	standard	standard	ADJ
gujaf-326	353	25	deviation	deviation	NOUN
gujaf-326	353	26	t	t	PROPN
gujaf-326	353	27	statistic	statistic	NOUN
gujaf-326	353	28	p	p	NOUN
gujaf-326	353	29	value	value	NOUN
gujaf-326	353	30	decision	decision	NOUN
gujaf-326	353	31	gusau	gusau	ADJ
gujaf-326	353	32	journal	journal	NOUN
gujaf-326	353	33	of	of	ADP
gujaf-326	353	34	accounting	accounting	NOUN
gujaf-326	353	35	and	and	CCONJ
gujaf-326	353	36	finance	finance	NOUN
gujaf-326	353	37	,	,	PUNCT
gujaf-326	353	38	vol	vol	NOUN
gujaf-326	353	39	.	.	PROPN
gujaf-326	353	40	5	5	NUM
gujaf-326	353	41	,	,	PUNCT
gujaf-326	353	42	issue	issue	NOUN
gujaf-326	353	43	2	2	NUM
gujaf-326	353	44	,	,	PUNCT
gujaf-326	353	45	october	october	PROPN
gujaf-326	353	46	,	,	PUNCT
gujaf-326	353	47	2024	2024	NUM
gujaf-326	353	48	275	275	NUM
gujaf-326	353	49	cost	cost	NOUN
gujaf-326	353	50	compliance	compliance	NOUN
gujaf-326	353	51	->tax	->tax	NOUN
gujaf-326	353	52	compliance	compliance	NOUN
gujaf-326	353	53	0.234	0.234	NUM
gujaf-326	353	54	0.049	0.049	NUM
gujaf-326	353	55	4.660	4.660	NUM
gujaf-326	353	56	0.000	0.000	NUM
gujaf-326	353	57	rejected	reject	VERB
gujaf-326	353	58	tax	tax	NOUN
gujaf-326	353	59	burden	burden	NOUN
gujaf-326	353	60	-	-	PUNCT
gujaf-326	353	61	>	>	X
gujaf-326	353	62	tax	tax	NOUN
gujaf-326	353	63	compliance	compliance	NOUN
gujaf-326	353	64	0.313	0.313	NUM
gujaf-326	353	65	0.054	0.054	NUM
gujaf-326	353	66	5.765	5.765	NUM
gujaf-326	353	67	0.000	0.000	NUM
gujaf-326	353	68	rejected	reject	VERB
gujaf-326	353	69	source	source	NOUN
gujaf-326	353	70	:	:	PUNCT
gujaf-326	353	71	smart	smart	ADJ
gujaf-326	353	72	pls	pls	ADJ
gujaf-326	353	73	3	3	NUM
gujaf-326	353	74	reports	report	NOUN
gujaf-326	353	75	,	,	PUNCT
gujaf-326	353	76	2024	2024	NUM
gujaf-326	353	77	.	.	PUNCT
gujaf-326	354	1	to	to	PART
gujaf-326	354	2	assess	assess	VERB
gujaf-326	354	3	the	the	DET
gujaf-326	354	4	structural	structural	ADJ
gujaf-326	354	5	model	model	NOUN
gujaf-326	354	6	,	,	PUNCT
gujaf-326	354	7	hair	hair	NOUN
gujaf-326	354	8	et	et	PROPN
gujaf-326	354	9	al	al	PROPN
gujaf-326	354	10	.	.	PROPN
gujaf-326	355	1	(	(	PUNCT
gujaf-326	355	2	2013	2013	NUM
gujaf-326	355	3	)	)	PUNCT
gujaf-326	355	4	states	state	VERB
gujaf-326	355	5	that	that	SCONJ
gujaf-326	355	6	by	by	ADP
gujaf-326	355	7	checking	check	VERB
gujaf-326	355	8	at	at	ADP
gujaf-326	355	9	the	the	DET
gujaf-326	355	10	r2	r2	PROPN
gujaf-326	355	11	,	,	PUNCT
gujaf-326	355	12	beta	beta	NOUN
gujaf-326	355	13	,	,	PUNCT
gujaf-326	355	14	and	and	CCONJ
gujaf-326	355	15	corresponding	correspond	VERB
gujaf-326	355	16	t	t	PROPN
gujaf-326	355	17	-	-	PUNCT
gujaf-326	355	18	values	value	NOUN
gujaf-326	355	19	through	through	ADP
gujaf-326	355	20	a	a	DET
gujaf-326	355	21	bootstrapping	bootstrappe	VERB
gujaf-326	355	22	procedure	procedure	NOUN
gujaf-326	355	23	using	use	VERB
gujaf-326	355	24	a	a	DET
gujaf-326	355	25	resample	resample	NOUN
gujaf-326	355	26	of	of	ADP
gujaf-326	355	27	5000	5000	NUM
gujaf-326	355	28	.	.	PUNCT
gujaf-326	356	1	they	they	PRON
gujaf-326	356	2	further	far	ADV
gujaf-326	356	3	state	state	VERB
gujaf-326	356	4	that	that	SCONJ
gujaf-326	356	5	;	;	PUNCT
gujaf-326	356	6	the	the	DET
gujaf-326	356	7	study	study	NOUN
gujaf-326	356	8	needs	need	VERB
gujaf-326	356	9	to	to	PART
gujaf-326	356	10	present	present	VERB
gujaf-326	356	11	a	a	DET
gujaf-326	356	12	report	report	NOUN
gujaf-326	356	13	on	on	ADP
gujaf-326	356	14	the	the	DET
gujaf-326	356	15	predictive	predictive	ADJ
gujaf-326	356	16	relevance	relevance	NOUN
gujaf-326	356	17	(	(	PUNCT
gujaf-326	356	18	q2	q2	NOUN
gujaf-326	356	19	)	)	PUNCT
gujaf-326	356	20	and	and	CCONJ
gujaf-326	356	21	the	the	DET
gujaf-326	356	22	effect	effect	NOUN
gujaf-326	356	23	sizes	size	NOUN
gujaf-326	356	24	(	(	PUNCT
gujaf-326	356	25	f2	f2	PROPN
gujaf-326	356	26	)	)	PUNCT
gujaf-326	356	27	.	.	PUNCT
gujaf-326	357	1	first	first	ADV
gujaf-326	357	2	,	,	PUNCT
gujaf-326	357	3	the	the	DET
gujaf-326	357	4	study	study	NOUN
gujaf-326	357	5	looked	look	VERB
gujaf-326	357	6	at	at	ADP
gujaf-326	357	7	the	the	DET
gujaf-326	357	8	relationships	relationship	NOUN
gujaf-326	357	9	between	between	ADP
gujaf-326	357	10	the	the	DET
gujaf-326	357	11	variables	variable	NOUN
gujaf-326	357	12	.	.	PUNCT
gujaf-326	358	1	cost	cost	NOUN
gujaf-326	358	2	of	of	ADP
gujaf-326	358	3	compliance	compliance	NOUN
gujaf-326	358	4	positively	positively	ADV
gujaf-326	358	5	and	and	CCONJ
gujaf-326	358	6	significantly	significantly	ADV
gujaf-326	358	7	affected	affect	VERB
gujaf-326	358	8	tax	tax	NOUN
gujaf-326	358	9	compliance	compliance	NOUN
gujaf-326	358	10	(	(	PUNCT
gujaf-326	358	11	β=0.228	β=0.228	NUM
gujaf-326	358	12	;	;	PUNCT
gujaf-326	358	13	t=4.660	t=4.660	ADV
gujaf-326	358	14	;	;	PUNCT
gujaf-326	358	15	p	p	X
gujaf-326	358	16	<	<	X
gujaf-326	358	17	0.00	0.00	NUM
gujaf-326	358	18	)	)	PUNCT
gujaf-326	358	19	.	.	PUNCT
gujaf-326	359	1	tax	tax	NOUN
gujaf-326	359	2	burden	burden	NOUN
gujaf-326	359	3	positively	positively	ADV
gujaf-326	359	4	and	and	CCONJ
gujaf-326	359	5	significantly	significantly	ADV
gujaf-326	359	6	affected	affect	VERB
gujaf-326	359	7	tax	tax	NOUN
gujaf-326	359	8	compliance	compliance	NOUN
gujaf-326	359	9	(	(	PUNCT
gujaf-326	359	10	β=0.309	β=0.309	NUM
gujaf-326	359	11	;	;	PUNCT
gujaf-326	359	12	t=5.765	t=5.765	NUM
gujaf-326	359	13	;	;	PUNCT
gujaf-326	359	14	p	p	X
gujaf-326	359	15	<	<	X
gujaf-326	359	16	0.00	0.00	NUM
gujaf-326	359	17	)	)	PUNCT
gujaf-326	359	18	.	.	PUNCT
gujaf-326	360	1	additionally	additionally	ADV
gujaf-326	360	2	,	,	PUNCT
gujaf-326	360	3	tax	tax	NOUN
gujaf-326	360	4	burden	burden	NOUN
gujaf-326	360	5	and	and	CCONJ
gujaf-326	360	6	cost	cost	NOUN
gujaf-326	360	7	of	of	ADP
gujaf-326	360	8	compliance	compliance	NOUN
gujaf-326	360	9	explain	explain	VERB
gujaf-326	360	10	16.2	16.2	NUM
gujaf-326	360	11	%	%	NOUN
gujaf-326	360	12	of	of	ADP
gujaf-326	360	13	the	the	DET
gujaf-326	360	14	variance	variance	NOUN
gujaf-326	360	15	in	in	ADP
gujaf-326	360	16	tax	tax	NOUN
gujaf-326	360	17	compliance	compliance	NOUN
gujaf-326	360	18	(	(	PUNCT
gujaf-326	360	19	r2	r2	PROPN
gujaf-326	360	20	,	,	PUNCT
gujaf-326	360	21	0.162	0.162	NUM
gujaf-326	360	22	)	)	PUNCT
gujaf-326	360	23	.	.	PUNCT
gujaf-326	361	1	the	the	DET
gujaf-326	361	2	r2	r2	PROPN
gujaf-326	361	3	values	value	NOUN
gujaf-326	361	4	as	as	SCONJ
gujaf-326	361	5	suggested	suggest	VERB
gujaf-326	361	6	by	by	ADP
gujaf-326	361	7	falk	falk	NOUN
gujaf-326	361	8	and	and	CCONJ
gujaf-326	361	9	miller	miller	PROPN
gujaf-326	361	10	(	(	PUNCT
gujaf-326	361	11	1992	1992	NUM
gujaf-326	361	12	)	)	PUNCT
gujaf-326	361	13	that	that	SCONJ
gujaf-326	361	14	,	,	PUNCT
gujaf-326	361	15	for	for	ADP
gujaf-326	361	16	variance	variance	NOUN
gujaf-326	361	17	explained	explain	VERB
gujaf-326	361	18	for	for	ADP
gujaf-326	361	19	a	a	DET
gujaf-326	361	20	particular	particular	ADJ
gujaf-326	361	21	endogenous	endogenous	ADJ
gujaf-326	361	22	construct	construct	NOUN
gujaf-326	361	23	to	to	PART
gujaf-326	361	24	be	be	AUX
gujaf-326	361	25	seen	see	VERB
gujaf-326	361	26	as	as	ADP
gujaf-326	361	27	adequate	adequate	ADJ
gujaf-326	361	28	,	,	PUNCT
gujaf-326	361	29	r	r	NOUN
gujaf-326	361	30	-	-	PUNCT
gujaf-326	361	31	square	square	ADJ
gujaf-326	361	32	value	value	NOUN
gujaf-326	361	33	should	should	AUX
gujaf-326	361	34	be	be	AUX
gujaf-326	361	35	equal	equal	ADJ
gujaf-326	361	36	to	to	ADP
gujaf-326	361	37	or	or	CCONJ
gujaf-326	361	38	greater	great	ADJ
gujaf-326	361	39	than	than	ADP
gujaf-326	361	40	0.10	0.10	NUM
gujaf-326	361	41	.	.	PUNCT
gujaf-326	362	1	therefore	therefore	ADV
gujaf-326	362	2	0.162	0.162	NUM
gujaf-326	362	3	was	be	AUX
gujaf-326	362	4	higher	high	ADJ
gujaf-326	362	5	this	this	PRON
gujaf-326	362	6	suggests	suggest	VERB
gujaf-326	362	7	that	that	SCONJ
gujaf-326	362	8	the	the	DET
gujaf-326	362	9	model	model	NOUN
gujaf-326	362	10	is	be	AUX
gujaf-326	362	11	substantial	substantial	ADJ
gujaf-326	362	12	.	.	PUNCT
gujaf-326	363	1	however	however	ADV
gujaf-326	363	2	,	,	PUNCT
gujaf-326	363	3	in	in	ADP
gujaf-326	363	4	behavioral	behavioral	ADJ
gujaf-326	363	5	and	and	CCONJ
gujaf-326	363	6	social	social	ADJ
gujaf-326	363	7	science	science	NOUN
gujaf-326	363	8	studies	study	NOUN
gujaf-326	363	9	,	,	PUNCT
gujaf-326	363	10	lower	low	ADJ
gujaf-326	363	11	r	r	NOUN
gujaf-326	363	12	values	value	NOUN
gujaf-326	363	13	are	be	AUX
gujaf-326	363	14	in	in	ADP
gujaf-326	363	15	evitable	evitable	ADJ
gujaf-326	363	16	or	or	CCONJ
gujaf-326	363	17	common	common	ADJ
gujaf-326	363	18	because	because	SCONJ
gujaf-326	363	19	human	human	ADJ
gujaf-326	363	20	behavior	behavior	NOUN
gujaf-326	363	21	is	be	AUX
gujaf-326	363	22	influenced	influence	VERB
gujaf-326	363	23	by	by	ADP
gujaf-326	363	24	different	different	ADJ
gujaf-326	363	25	unobserved	unobserved	ADJ
gujaf-326	363	26	factor	factor	NOUN
gujaf-326	363	27	.	.	PUNCT
gujaf-326	364	1	for	for	ADP
gujaf-326	364	2	instance	instance	NOUN
gujaf-326	364	3	,	,	PUNCT
gujaf-326	364	4	tax	tax	NOUN
gujaf-326	364	5	compliance	compliance	NOUN
gujaf-326	364	6	decisions	decision	NOUN
gujaf-326	364	7	are	be	AUX
gujaf-326	364	8	not	not	PART
gujaf-326	364	9	only	only	ADV
gujaf-326	364	10	affected	affect	VERB
gujaf-326	364	11	by	by	ADP
gujaf-326	364	12	cost	cost	NOUN
gujaf-326	364	13	compliance	compliance	NOUN
gujaf-326	364	14	and	and	CCONJ
gujaf-326	364	15	tax	tax	NOUN
gujaf-326	364	16	burden	burden	NOUN
gujaf-326	364	17	but	but	CCONJ
gujaf-326	364	18	some	some	DET
gujaf-326	364	19	other	other	ADJ
gujaf-326	364	20	notable	notable	ADJ
gujaf-326	364	21	factors	factor	NOUN
gujaf-326	364	22	like	like	ADP
gujaf-326	364	23	trust	trust	NOUN
gujaf-326	364	24	in	in	ADP
gujaf-326	364	25	government	government	NOUN
gujaf-326	364	26	,	,	PUNCT
gujaf-326	364	27	peer	peer	NOUN
gujaf-326	364	28	influence	influence	NOUN
gujaf-326	364	29	and	and	CCONJ
gujaf-326	364	30	enforcement	enforcement	NOUN
gujaf-326	364	31	mechanisms	mechanism	NOUN
gujaf-326	364	32	.	.	PUNCT
gujaf-326	365	1	prior	prior	ADJ
gujaf-326	365	2	studies	study	NOUN
gujaf-326	365	3	reported	report	VERB
gujaf-326	365	4	similar	similar	ADJ
gujaf-326	365	5	findings	finding	NOUN
gujaf-326	365	6	for	for	ADP
gujaf-326	365	7	example	example	NOUN
gujaf-326	365	8	alm	alm	NOUN
gujaf-326	365	9	and	and	CCONJ
gujaf-326	365	10	togler	togler	NOUN
gujaf-326	365	11	(	(	PUNCT
gujaf-326	365	12	2006	2006	NUM
gujaf-326	365	13	)	)	PUNCT
gujaf-326	365	14	reported	report	VERB
gujaf-326	365	15	that	that	SCONJ
gujaf-326	365	16	psychological	psychological	ADJ
gujaf-326	365	17	and	and	CCONJ
gujaf-326	365	18	social	social	ADJ
gujaf-326	365	19	factors	factor	NOUN
gujaf-326	365	20	,	,	PUNCT
gujaf-326	365	21	which	which	PRON
gujaf-326	365	22	are	be	AUX
gujaf-326	365	23	difficult	difficult	ADJ
gujaf-326	365	24	to	to	PART
gujaf-326	365	25	quantify	quantify	VERB
gujaf-326	365	26	play	play	VERB
gujaf-326	365	27	a	a	DET
gujaf-326	365	28	significance	significance	NOUN
gujaf-326	365	29	role	role	NOUN
gujaf-326	365	30	in	in	ADP
gujaf-326	365	31	compliance	compliance	NOUN
gujaf-326	365	32	behavior	behavior	NOUN
gujaf-326	365	33	.	.	PUNCT
gujaf-326	366	1	next	next	ADV
gujaf-326	366	2	,	,	PUNCT
gujaf-326	366	3	the	the	DET
gujaf-326	366	4	study	study	NOUN
gujaf-326	366	5	checked	check	VERB
gujaf-326	366	6	for	for	ADP
gujaf-326	366	7	the	the	DET
gujaf-326	366	8	effect	effect	NOUN
gujaf-326	366	9	sizes	size	NOUN
gujaf-326	366	10	(	(	PUNCT
gujaf-326	366	11	f2	f2	PROPN
gujaf-326	366	12	)	)	PUNCT
gujaf-326	366	13	.	.	PUNCT
gujaf-326	367	1	in	in	ADP
gujaf-326	367	2	this	this	DET
gujaf-326	367	3	study	study	NOUN
gujaf-326	367	4	results	result	NOUN
gujaf-326	367	5	,	,	PUNCT
gujaf-326	367	6	pvalue	pvalue	NOUN
gujaf-326	367	7	reveals	reveal	VERB
gujaf-326	367	8	significance	significance	NOUN
gujaf-326	367	9	relationships	relationship	NOUN
gujaf-326	367	10	among	among	ADP
gujaf-326	367	11	the	the	DET
gujaf-326	367	12	variables	variable	NOUN
gujaf-326	367	13	but	but	CCONJ
gujaf-326	367	14	it	it	PRON
gujaf-326	367	15	does	do	AUX
gujaf-326	367	16	not	not	PART
gujaf-326	367	17	reveals	reveal	VERB
gujaf-326	367	18	the	the	DET
gujaf-326	367	19	size	size	NOUN
gujaf-326	367	20	of	of	ADP
gujaf-326	367	21	an	an	DET
gujaf-326	367	22	effect	effect	NOUN
gujaf-326	367	23	.	.	PUNCT
gujaf-326	368	1	therefore	therefore	ADV
gujaf-326	368	2	,	,	PUNCT
gujaf-326	368	3	substantive	substantive	ADJ
gujaf-326	368	4	significance	significance	NOUN
gujaf-326	368	5	(	(	PUNCT
gujaf-326	368	6	f2	f2	PROPN
gujaf-326	368	7	)	)	PUNCT
gujaf-326	368	8	and	and	CCONJ
gujaf-326	368	9	statistical	statistical	ADJ
gujaf-326	368	10	significance	significance	NOUN
gujaf-326	368	11	(	(	PUNCT
gujaf-326	368	12	p	p	X
gujaf-326	368	13	)	)	PUNCT
gujaf-326	368	14	must	must	AUX
gujaf-326	368	15	be	be	AUX
gujaf-326	368	16	ascertained	ascertain	VERB
gujaf-326	368	17	and	and	CCONJ
gujaf-326	368	18	reported	report	VERB
gujaf-326	368	19	.	.	PUNCT
gujaf-326	369	1	in	in	ADP
gujaf-326	369	2	order	order	NOUN
gujaf-326	369	3	to	to	PART
gujaf-326	369	4	measure	measure	VERB
gujaf-326	369	5	the	the	DET
gujaf-326	369	6	effect	effect	NOUN
gujaf-326	369	7	size	size	NOUN
gujaf-326	369	8	,	,	PUNCT
gujaf-326	369	9	the	the	DET
gujaf-326	369	10	study	study	NOUN
gujaf-326	369	11	used	use	VERB
gujaf-326	369	12	cohen	cohen	PROPN
gujaf-326	369	13	's	's	PART
gujaf-326	369	14	(	(	PUNCT
gujaf-326	369	15	1988	1988	NUM
gujaf-326	369	16	)	)	PUNCT
gujaf-326	369	17	suggestions	suggestion	NOUN
gujaf-326	369	18	,	,	PUNCT
gujaf-326	369	19	which	which	PRON
gujaf-326	369	20	are	be	AUX
gujaf-326	369	21	0.02	0.02	NUM
gujaf-326	369	22	,	,	PUNCT
gujaf-326	369	23	0.15	0.15	NUM
gujaf-326	369	24	and	and	CCONJ
gujaf-326	369	25	0.35	0.35	NUM
gujaf-326	369	26	for	for	ADP
gujaf-326	369	27	small	small	ADJ
gujaf-326	369	28	,	,	PUNCT
gujaf-326	369	29	medium	medium	ADJ
gujaf-326	369	30	and	and	CCONJ
gujaf-326	369	31	large	large	ADJ
gujaf-326	369	32	effects	effect	NOUN
gujaf-326	369	33	respectively	respectively	ADV
gujaf-326	369	34	.	.	PUNCT
gujaf-326	370	1	the	the	DET
gujaf-326	370	2	result	result	NOUN
gujaf-326	370	3	reported	report	VERB
gujaf-326	370	4	reveals	reveal	VERB
gujaf-326	370	5	that	that	SCONJ
gujaf-326	370	6	all	all	DET
gujaf-326	370	7	relationships	relationship	NOUN
gujaf-326	370	8	possessed	possess	VERB
gujaf-326	370	9	large	large	ADJ
gujaf-326	370	10	effect	effect	NOUN
gujaf-326	370	11	.	.	PUNCT
gujaf-326	371	1	as	as	SCONJ
gujaf-326	371	2	brought	bring	VERB
gujaf-326	371	3	forward	forward	ADP
gujaf-326	371	4	by	by	ADP
gujaf-326	371	5	the	the	DET
gujaf-326	371	6	blindfolding	blindfold	VERB
gujaf-326	371	7	procedure	procedure	NOUN
gujaf-326	371	8	,	,	PUNCT
gujaf-326	371	9	q2	q2	NOUN
gujaf-326	371	10	indicates	indicate	VERB
gujaf-326	371	11	how	how	SCONJ
gujaf-326	371	12	fit	fit	ADJ
gujaf-326	371	13	data	datum	NOUN
gujaf-326	371	14	can	can	AUX
gujaf-326	371	15	be	be	AUX
gujaf-326	371	16	remodeled	remodel	VERB
gujaf-326	371	17	empirically	empirically	ADV
gujaf-326	371	18	using	use	VERB
gujaf-326	371	19	the	the	DET
gujaf-326	371	20	model	model	NOUN
gujaf-326	371	21	and	and	CCONJ
gujaf-326	371	22	the	the	DET
gujaf-326	371	23	pls	pls	PROPN
gujaf-326	371	24	parameters	parameter	NOUN
gujaf-326	371	25	.	.	PUNCT
gujaf-326	372	1	in	in	ADP
gujaf-326	372	2	this	this	DET
gujaf-326	372	3	study	study	NOUN
gujaf-326	372	4	,	,	PUNCT
gujaf-326	372	5	q2	q2	PROPN
gujaf-326	372	6	was	be	AUX
gujaf-326	372	7	attained	attain	VERB
gujaf-326	372	8	using	use	VERB
gujaf-326	372	9	cross	cross	ADJ
gujaf-326	372	10	-	-	ADJ
gujaf-326	372	11	validated	validated	ADJ
gujaf-326	372	12	redundancy	redundancy	NOUN
gujaf-326	372	13	procedures	procedure	NOUN
gujaf-326	372	14	.	.	PUNCT
gujaf-326	373	1	if	if	SCONJ
gujaf-326	373	2	a	a	DET
gujaf-326	373	3	q2	q2	NOUN
gujaf-326	373	4	is	be	AUX
gujaf-326	373	5	greater	great	ADJ
gujaf-326	373	6	than	than	ADP
gujaf-326	373	7	0	0	NUM
gujaf-326	373	8	is	be	AUX
gujaf-326	373	9	clear	clear	ADJ
gujaf-326	373	10	indication	indication	NOUN
gujaf-326	373	11	that	that	SCONJ
gujaf-326	373	12	the	the	DET
gujaf-326	373	13	model	model	NOUN
gujaf-326	373	14	possessed	possess	VERB
gujaf-326	373	15	a	a	DET
gujaf-326	373	16	predictive	predictive	ADJ
gujaf-326	373	17	relevance	relevance	NOUN
gujaf-326	373	18	,	,	PUNCT
gujaf-326	373	19	whereas	whereas	SCONJ
gujaf-326	373	20	a	a	DET
gujaf-326	373	21	q2	q2	NOUN
gujaf-326	373	22	less	less	ADJ
gujaf-326	373	23	than	than	ADP
gujaf-326	373	24	0	0	NUM
gujaf-326	374	1	mean	mean	VERB
gujaf-326	375	1	the	the	DET
gujaf-326	375	2	model	model	NOUN
gujaf-326	375	3	lacks	lack	VERB
gujaf-326	375	4	predictive	predictive	ADJ
gujaf-326	375	5	relevance	relevance	NOUN
gujaf-326	375	6	.	.	PUNCT
gujaf-326	376	1	the	the	DET
gujaf-326	376	2	study	study	NOUN
gujaf-326	376	3	reported	report	VERB
gujaf-326	376	4	q2	q2	NOUN
gujaf-326	376	5	of	of	ADP
gujaf-326	376	6	0.126	0.126	NUM
gujaf-326	376	7	which	which	PRON
gujaf-326	376	8	shows	show	VERB
gujaf-326	376	9	that	that	SCONJ
gujaf-326	376	10	the	the	DET
gujaf-326	376	11	model	model	NOUN
gujaf-326	376	12	is	be	AUX
gujaf-326	376	13	within	within	ADP
gujaf-326	376	14	the	the	DET
gujaf-326	376	15	acceptable	acceptable	ADJ
gujaf-326	376	16	predictive	predictive	ADJ
gujaf-326	376	17	relevance	relevance	NOUN
gujaf-326	376	18	.	.	PUNCT
gujaf-326	377	1	discussion	discussion	NOUN
gujaf-326	377	2	and	and	CCONJ
gujaf-326	377	3	conclusions	conclusion	NOUN
gujaf-326	377	4	among	among	ADP
gujaf-326	377	5	smes	sme	NOUN
gujaf-326	377	6	in	in	ADP
gujaf-326	377	7	benue	benue	PROPN
gujaf-326	377	8	state	state	PROPN
gujaf-326	377	9	,	,	PUNCT
gujaf-326	377	10	nigeria	nigeria	PROPN
gujaf-326	377	11	,	,	PUNCT
gujaf-326	377	12	this	this	DET
gujaf-326	377	13	study	study	NOUN
gujaf-326	377	14	shows	show	VERB
gujaf-326	377	15	a	a	DET
gujaf-326	377	16	strong	strong	ADJ
gujaf-326	377	17	positive	positive	ADJ
gujaf-326	377	18	correlation	correlation	NOUN
gujaf-326	377	19	between	between	ADP
gujaf-326	377	20	tax	tax	NOUN
gujaf-326	377	21	compliance	compliance	NOUN
gujaf-326	377	22	and	and	CCONJ
gujaf-326	377	23	tax	tax	NOUN
gujaf-326	377	24	burden	burden	NOUN
gujaf-326	377	25	as	as	ADV
gujaf-326	377	26	well	well	ADV
gujaf-326	377	27	as	as	ADP
gujaf-326	377	28	between	between	ADP
gujaf-326	377	29	tax	tax	NOUN
gujaf-326	377	30	compliance	compliance	NOUN
gujaf-326	377	31	and	and	CCONJ
gujaf-326	377	32	compliance	compliance	NOUN
gujaf-326	377	33	costs	cost	NOUN
gujaf-326	377	34	.	.	PUNCT
gujaf-326	378	1	the	the	DET
gujaf-326	378	2	results	result	NOUN
gujaf-326	378	3	indicate	indicate	VERB
gujaf-326	378	4	that	that	SCONJ
gujaf-326	378	5	smes	sme	NOUN
gujaf-326	378	6	are	be	AUX
gujaf-326	378	7	more	more	ADV
gujaf-326	378	8	likely	likely	ADJ
gujaf-326	378	9	to	to	PART
gujaf-326	378	10	comply	comply	VERB
gujaf-326	378	11	when	when	SCONJ
gujaf-326	378	12	the	the	DET
gujaf-326	378	13	perceived	perceive	VERB
gujaf-326	378	14	costs	cost	NOUN
gujaf-326	378	15	of	of	ADP
gujaf-326	378	16	noncompliance	noncompliance	NOUN
gujaf-326	378	17	,	,	PUNCT
gujaf-326	378	18	such	such	ADJ
gujaf-326	378	19	as	as	ADP
gujaf-326	378	20	fines	fine	NOUN
gujaf-326	378	21	,	,	PUNCT
gujaf-326	378	22	legal	legal	ADJ
gujaf-326	378	23	action	action	NOUN
gujaf-326	378	24	,	,	PUNCT
gujaf-326	378	25	and	and	CCONJ
gujaf-326	378	26	reputational	reputational	ADJ
gujaf-326	378	27	concerns	concern	NOUN
gujaf-326	378	28	,	,	PUNCT
gujaf-326	378	29	exceed	exceed	VERB
gujaf-326	378	30	the	the	DET
gujaf-326	378	31	costs	cost	NOUN
gujaf-326	378	32	of	of	ADP
gujaf-326	378	33	meeting	meet	VERB
gujaf-326	378	34	tax	tax	NOUN
gujaf-326	378	35	responsibilities	responsibility	NOUN
gujaf-326	378	36	,	,	PUNCT
gujaf-326	378	37	even	even	ADV
gujaf-326	378	38	though	though	SCONJ
gujaf-326	378	39	higher	high	ADJ
gujaf-326	378	40	compliance	compliance	NOUN
gujaf-326	378	41	costs	cost	NOUN
gujaf-326	378	42	are	be	AUX
gujaf-326	378	43	often	often	ADV
gujaf-326	378	44	linked	link	VERB
gujaf-326	378	45	to	to	ADP
gujaf-326	378	46	lower	low	ADJ
gujaf-326	378	47	compliance	compliance	NOUN
gujaf-326	378	48	.	.	PUNCT
gujaf-326	379	1	this	this	PRON
gujaf-326	379	2	aligns	align	VERB
gujaf-326	379	3	with	with	ADP
gujaf-326	379	4	prior	prior	ADJ
gujaf-326	379	5	studies	study	NOUN
gujaf-326	379	6	,	,	PUNCT
gujaf-326	379	7	such	such	ADJ
gujaf-326	379	8	as	as	ADP
gujaf-326	379	9	oladele	oladele	PROPN
gujaf-326	379	10	et	et	PROPN
gujaf-326	379	11	al	al	PROPN
gujaf-326	379	12	.	.	PROPN
gujaf-326	379	13	(	(	PUNCT
gujaf-326	379	14	2019	2019	NUM
gujaf-326	379	15	)	)	PUNCT
gujaf-326	379	16	,	,	PUNCT
gujaf-326	379	17	which	which	PRON
gujaf-326	379	18	highlight	highlight	VERB
gujaf-326	379	19	the	the	DET
gujaf-326	379	20	deterrent	deterrent	NOUN
gujaf-326	379	21	role	role	NOUN
gujaf-326	379	22	of	of	ADP
gujaf-326	379	23	enforcement	enforcement	NOUN
gujaf-326	379	24	mechanisms	mechanism	NOUN
gujaf-326	379	25	,	,	PUNCT
gujaf-326	379	26	and	and	CCONJ
gujaf-326	379	27	irefe	irefe	NOUN
gujaf-326	379	28	-	-	PUNCT
gujaf-326	379	29	esema	esema	NOUN
gujaf-326	379	30	and	and	CCONJ
gujaf-326	379	31	akinmade	akinmade	NOUN
gujaf-326	379	32	(	(	PUNCT
gujaf-326	379	33	2020	2020	NUM
gujaf-326	379	34	)	)	PUNCT
gujaf-326	379	35	,	,	PUNCT
gujaf-326	379	36	who	who	PRON
gujaf-326	379	37	emphasized	emphasize	VERB
gujaf-326	379	38	the	the	DET
gujaf-326	379	39	importance	importance	NOUN
gujaf-326	379	40	of	of	ADP
gujaf-326	379	41	addressing	address	VERB
gujaf-326	379	42	system	system	NOUN
gujaf-326	379	43	complexities	complexity	NOUN
gujaf-326	379	44	in	in	ADP
gujaf-326	379	45	nigeria	nigeria	PROPN
gujaf-326	379	46	’s	’s	PART
gujaf-326	379	47	tax	tax	NOUN
gujaf-326	379	48	processes	process	NOUN
gujaf-326	379	49	.	.	PUNCT
gujaf-326	380	1	similarly	similarly	ADV
gujaf-326	380	2	,	,	PUNCT
gujaf-326	380	3	the	the	DET
gujaf-326	380	4	positive	positive	ADJ
gujaf-326	380	5	relationship	relationship	NOUN
gujaf-326	380	6	between	between	ADP
gujaf-326	380	7	tax	tax	NOUN
gujaf-326	380	8	burden	burden	NOUN
gujaf-326	380	9	and	and	CCONJ
gujaf-326	380	10	compliance	compliance	NOUN
gujaf-326	380	11	suggests	suggest	VERB
gujaf-326	380	12	that	that	SCONJ
gujaf-326	380	13	smes	sme	NOUN
gujaf-326	380	14	perceive	perceive	VERB
gujaf-326	380	15	the	the	DET
gujaf-326	380	16	tax	tax	NOUN
gujaf-326	380	17	system	system	NOUN
gujaf-326	380	18	as	as	ADP
gujaf-326	380	19	credible	credible	ADJ
gujaf-326	380	20	and	and	CCONJ
gujaf-326	380	21	fair	fair	ADJ
gujaf-326	380	22	,	,	PUNCT
gujaf-326	380	23	aligning	align	VERB
gujaf-326	380	24	with	with	ADP
gujaf-326	380	25	kirchler	kirchler	NOUN
gujaf-326	380	26	(	(	PUNCT
gujaf-326	380	27	2007	2007	NUM
gujaf-326	380	28	)	)	PUNCT
gujaf-326	380	29	and	and	CCONJ
gujaf-326	380	30	torgler	torgler	ADJ
gujaf-326	380	31	(	(	PUNCT
gujaf-326	380	32	2003	2003	NUM
gujaf-326	380	33	)	)	PUNCT
gujaf-326	380	34	,	,	PUNCT
gujaf-326	380	35	who	who	PRON
gujaf-326	380	36	emphasize	emphasize	VERB
gujaf-326	380	37	the	the	DET
gujaf-326	380	38	role	role	NOUN
gujaf-326	380	39	of	of	ADP
gujaf-326	380	40	equity	equity	NOUN
gujaf-326	380	41	and	and	CCONJ
gujaf-326	380	42	trust	trust	NOUN
gujaf-326	380	43	in	in	ADP
gujaf-326	380	44	fostering	foster	VERB
gujaf-326	380	45	compliance	compliance	NOUN
gujaf-326	380	46	.	.	PUNCT
gujaf-326	381	1	effective	effective	ADJ
gujaf-326	381	2	enforcement	enforcement	NOUN
gujaf-326	381	3	methods	method	NOUN
gujaf-326	381	4	that	that	PRON
gujaf-326	381	5	guarantee	guarantee	VERB
gujaf-326	381	6	non	non	ADJ
gujaf-326	381	7	-	-	NOUN
gujaf-326	381	8	compliance	compliance	NOUN
gujaf-326	381	9	is	be	AUX
gujaf-326	381	10	punished	punish	VERB
gujaf-326	381	11	and	and	CCONJ
gujaf-326	381	12	serve	serve	VERB
gujaf-326	381	13	as	as	ADP
gujaf-326	381	14	a	a	DET
gujaf-326	381	15	psychological	psychological	ADJ
gujaf-326	381	16	deterrent	deterrent	NOUN
gujaf-326	381	17	may	may	AUX
gujaf-326	381	18	also	also	ADV
gujaf-326	381	19	be	be	AUX
gujaf-326	381	20	reflected	reflect	VERB
gujaf-326	381	21	in	in	ADP
gujaf-326	381	22	this	this	PRON
gujaf-326	381	23	.	.	PUNCT
gujaf-326	382	1	in	in	ADP
gujaf-326	382	2	contrast	contrast	NOUN
gujaf-326	382	3	to	to	ADP
gujaf-326	382	4	earlier	early	ADJ
gujaf-326	382	5	research	research	NOUN
gujaf-326	382	6	that	that	PRON
gujaf-326	382	7	looked	look	VERB
gujaf-326	382	8	at	at	ADP
gujaf-326	382	9	tax	tax	NOUN
gujaf-326	382	10	burden	burden	NOUN
gujaf-326	382	11	and	and	CCONJ
gujaf-326	382	12	compliance	compliance	NOUN
gujaf-326	382	13	costs	cost	NOUN
gujaf-326	382	14	separately	separately	ADV
gujaf-326	382	15	,	,	PUNCT
gujaf-326	382	16	this	this	DET
gujaf-326	382	17	study	study	NOUN
gujaf-326	382	18	emphasizes	emphasize	VERB
gujaf-326	382	19	their	their	PRON
gujaf-326	382	20	combined	combine	VERB
gujaf-326	382	21	impact	impact	NOUN
gujaf-326	382	22	in	in	ADP
gujaf-326	382	23	a	a	DET
gujaf-326	382	24	setting	setting	NOUN
gujaf-326	382	25	where	where	SCONJ
gujaf-326	382	26	resource	resource	NOUN
gujaf-326	382	27	limitations	limitation	NOUN
gujaf-326	382	28	,	,	PUNCT
gujaf-326	382	29	enforcement	enforcement	NOUN
gujaf-326	382	30	,	,	PUNCT
gujaf-326	382	31	and	and	CCONJ
gujaf-326	382	32	trust	trust	NOUN
gujaf-326	382	33	all	all	PRON
gujaf-326	382	34	have	have	VERB
gujaf-326	382	35	a	a	DET
gujaf-326	382	36	big	big	ADJ
gujaf-326	382	37	impact	impact	NOUN
gujaf-326	382	38	on	on	ADP
gujaf-326	382	39	sme	sme	NOUN
gujaf-326	382	40	behavior	behavior	NOUN
gujaf-326	382	41	.	.	PUNCT
gujaf-326	383	1	these	these	DET
gujaf-326	383	2	results	result	NOUN
gujaf-326	383	3	imply	imply	VERB
gujaf-326	383	4	that	that	SCONJ
gujaf-326	383	5	,	,	PUNCT
gujaf-326	383	6	although	although	SCONJ
gujaf-326	383	7	while	while	SCONJ
gujaf-326	383	8	smes	sme	NOUN
gujaf-326	383	9	might	might	AUX
gujaf-326	383	10	comply	comply	VERB
gujaf-326	383	11	with	with	ADP
gujaf-326	383	12	more	more	ADJ
gujaf-326	383	13	expenses	expense	NOUN
gujaf-326	383	14	and	and	CCONJ
gujaf-326	383	15	burdens	burden	NOUN
gujaf-326	383	16	because	because	SCONJ
gujaf-326	383	17	of	of	ADP
gujaf-326	383	18	perceived	perceive	VERB
gujaf-326	383	19	gusau	gusau	ADJ
gujaf-326	383	20	journal	journal	NOUN
gujaf-326	383	21	of	of	ADP
gujaf-326	383	22	accounting	accounting	NOUN
gujaf-326	383	23	and	and	CCONJ
gujaf-326	383	24	finance	finance	NOUN
gujaf-326	383	25	,	,	PUNCT
gujaf-326	383	26	vol	vol	NOUN
gujaf-326	383	27	.	.	PROPN
gujaf-326	383	28	5	5	NUM
gujaf-326	383	29	,	,	PUNCT
gujaf-326	383	30	issue	issue	NOUN
gujaf-326	383	31	2	2	NUM
gujaf-326	383	32	,	,	PUNCT
gujaf-326	383	33	october	october	PROPN
gujaf-326	383	34	,	,	PUNCT
gujaf-326	383	35	2024	2024	NUM
gujaf-326	383	36	276	276	NUM
gujaf-326	383	37	justice	justice	NOUN
gujaf-326	383	38	and	and	CCONJ
gujaf-326	383	39	deterrent	deterrent	NOUN
gujaf-326	383	40	,	,	PUNCT
gujaf-326	383	41	compliance	compliance	NOUN
gujaf-326	383	42	could	could	AUX
gujaf-326	383	43	be	be	AUX
gujaf-326	383	44	further	far	ADV
gujaf-326	383	45	improved	improve	VERB
gujaf-326	383	46	by	by	ADP
gujaf-326	383	47	streamlining	streamline	VERB
gujaf-326	383	48	tax	tax	NOUN
gujaf-326	383	49	procedures	procedure	NOUN
gujaf-326	383	50	,	,	PUNCT
gujaf-326	383	51	guaranteeing	guarantee	VERB
gujaf-326	383	52	balanced	balanced	ADJ
gujaf-326	383	53	tax	tax	NOUN
gujaf-326	383	54	rates	rate	NOUN
gujaf-326	383	55	,	,	PUNCT
gujaf-326	383	56	and	and	CCONJ
gujaf-326	383	57	bolstering	bolster	VERB
gujaf-326	383	58	enforcement	enforcement	NOUN
gujaf-326	383	59	measures	measure	NOUN
gujaf-326	383	60	.	.	PUNCT
gujaf-326	384	1	fostering	foster	VERB
gujaf-326	384	2	a	a	DET
gujaf-326	384	3	more	more	ADV
gujaf-326	384	4	conducive	conducive	ADJ
gujaf-326	384	5	tax	tax	NOUN
gujaf-326	384	6	environment	environment	NOUN
gujaf-326	384	7	for	for	ADP
gujaf-326	384	8	smes	sme	NOUN
gujaf-326	384	9	in	in	ADP
gujaf-326	384	10	benue	benue	NOUN
gujaf-326	384	11	state	state	NOUN
gujaf-326	384	12	requires	require	VERB
gujaf-326	384	13	a	a	DET
gujaf-326	384	14	comprehensive	comprehensive	ADJ
gujaf-326	384	15	strategy	strategy	NOUN
gujaf-326	384	16	that	that	PRON
gujaf-326	384	17	strikes	strike	VERB
gujaf-326	384	18	a	a	DET
gujaf-326	384	19	balance	balance	NOUN
gujaf-326	384	20	between	between	ADP
gujaf-326	384	21	affordability	affordability	NOUN
gujaf-326	384	22	,	,	PUNCT
gujaf-326	384	23	fairness	fairness	NOUN
gujaf-326	384	24	,	,	PUNCT
gujaf-326	384	25	and	and	CCONJ
gujaf-326	384	26	openness	openness	NOUN
gujaf-326	384	27	.	.	PUNCT
gujaf-326	385	1	policy	policy	NOUN
gujaf-326	385	2	implications	implication	NOUN
gujaf-326	385	3	the	the	DET
gujaf-326	385	4	implication	implication	NOUN
gujaf-326	385	5	for	for	ADP
gujaf-326	385	6	policymakers	policymaker	NOUN
gujaf-326	385	7	and	and	CCONJ
gujaf-326	385	8	tax	tax	NOUN
gujaf-326	385	9	authorities	authority	NOUN
gujaf-326	385	10	is	be	AUX
gujaf-326	385	11	that	that	SCONJ
gujaf-326	385	12	reducing	reduce	VERB
gujaf-326	385	13	the	the	DET
gujaf-326	385	14	cost	cost	NOUN
gujaf-326	385	15	of	of	ADP
gujaf-326	385	16	compliance	compliance	NOUN
gujaf-326	385	17	could	could	AUX
gujaf-326	385	18	potentially	potentially	ADV
gujaf-326	385	19	lead	lead	VERB
gujaf-326	385	20	to	to	ADP
gujaf-326	385	21	increased	increase	VERB
gujaf-326	385	22	tax	tax	NOUN
gujaf-326	385	23	compliance	compliance	NOUN
gujaf-326	385	24	.	.	PUNCT
gujaf-326	386	1	simplifying	simplify	VERB
gujaf-326	386	2	the	the	DET
gujaf-326	386	3	tax	tax	NOUN
gujaf-326	386	4	filing	filing	NOUN
gujaf-326	386	5	process	process	NOUN
gujaf-326	386	6	,	,	PUNCT
gujaf-326	386	7	reducing	reduce	VERB
gujaf-326	386	8	paperwork	paperwork	NOUN
gujaf-326	386	9	,	,	PUNCT
gujaf-326	386	10	and	and	CCONJ
gujaf-326	386	11	providing	provide	VERB
gujaf-326	386	12	clear	clear	ADJ
gujaf-326	386	13	guidance	guidance	NOUN
gujaf-326	386	14	could	could	AUX
gujaf-326	386	15	lower	lower	VERB
gujaf-326	386	16	compliance	compliance	NOUN
gujaf-326	386	17	costs	cost	NOUN
gujaf-326	386	18	and	and	CCONJ
gujaf-326	386	19	enhance	enhance	VERB
gujaf-326	386	20	the	the	DET
gujaf-326	386	21	willingness	willingness	NOUN
gujaf-326	386	22	of	of	ADP
gujaf-326	386	23	smes	sme	NOUN
gujaf-326	386	24	to	to	PART
gujaf-326	386	25	comply	comply	VERB
gujaf-326	386	26	.	.	PUNCT
gujaf-326	387	1	additionally	additionally	ADV
gujaf-326	387	2	,	,	PUNCT
gujaf-326	387	3	offering	offer	VERB
gujaf-326	387	4	incentives	incentive	NOUN
gujaf-326	387	5	,	,	PUNCT
gujaf-326	387	6	such	such	ADJ
gujaf-326	387	7	as	as	ADP
gujaf-326	387	8	tax	tax	NOUN
gujaf-326	387	9	credits	credit	NOUN
gujaf-326	387	10	or	or	CCONJ
gujaf-326	387	11	deductions	deduction	NOUN
gujaf-326	387	12	for	for	ADP
gujaf-326	387	13	compliant	compliant	ADJ
gujaf-326	387	14	businesses	business	NOUN
gujaf-326	387	15	,	,	PUNCT
gujaf-326	387	16	could	could	AUX
gujaf-326	387	17	further	far	ADV
gujaf-326	387	18	encourage	encourage	VERB
gujaf-326	387	19	voluntary	voluntary	ADJ
gujaf-326	387	20	compliance	compliance	NOUN
gujaf-326	387	21	.	.	PUNCT
gujaf-326	388	1	furthermore	furthermore	ADV
gujaf-326	388	2	,	,	PUNCT
gujaf-326	388	3	this	this	DET
gujaf-326	388	4	finding	finding	NOUN
gujaf-326	388	5	highlights	highlight	VERB
gujaf-326	388	6	the	the	DET
gujaf-326	388	7	importance	importance	NOUN
gujaf-326	388	8	of	of	ADP
gujaf-326	388	9	maintaining	maintain	VERB
gujaf-326	388	10	a	a	DET
gujaf-326	388	11	balanced	balanced	ADJ
gujaf-326	388	12	tax	tax	NOUN
gujaf-326	388	13	burden	burden	NOUN
gujaf-326	388	14	.	.	PUNCT
gujaf-326	389	1	while	while	SCONJ
gujaf-326	389	2	higher	high	ADJ
gujaf-326	389	3	taxes	taxis	NOUN
gujaf-326	389	4	can	can	AUX
gujaf-326	389	5	lead	lead	VERB
gujaf-326	389	6	to	to	ADP
gujaf-326	389	7	increased	increase	VERB
gujaf-326	389	8	compliance	compliance	NOUN
gujaf-326	389	9	,	,	PUNCT
gujaf-326	389	10	there	there	PRON
gujaf-326	389	11	is	be	VERB
gujaf-326	389	12	a	a	DET
gujaf-326	389	13	threshold	threshold	NOUN
gujaf-326	389	14	beyond	beyond	ADP
gujaf-326	389	15	which	which	PRON
gujaf-326	389	16	excessive	excessive	ADJ
gujaf-326	389	17	tax	tax	NOUN
gujaf-326	389	18	burdens	burden	NOUN
gujaf-326	389	19	could	could	AUX
gujaf-326	389	20	lead	lead	VERB
gujaf-326	389	21	to	to	ADP
gujaf-326	389	22	tax	tax	NOUN
gujaf-326	389	23	evasion	evasion	NOUN
gujaf-326	389	24	or	or	CCONJ
gujaf-326	389	25	avoidance	avoidance	NOUN
gujaf-326	389	26	.	.	PUNCT
gujaf-326	390	1	policymakers	policymaker	NOUN
gujaf-326	390	2	should	should	AUX
gujaf-326	390	3	ensure	ensure	VERB
gujaf-326	390	4	that	that	SCONJ
gujaf-326	390	5	tax	tax	NOUN
gujaf-326	390	6	rates	rate	NOUN
gujaf-326	390	7	are	be	AUX
gujaf-326	390	8	fair	fair	ADJ
gujaf-326	390	9	and	and	CCONJ
gujaf-326	390	10	justifiable	justifiable	ADJ
gujaf-326	390	11	,	,	PUNCT
gujaf-326	390	12	with	with	ADP
gujaf-326	390	13	adequate	adequate	ADJ
gujaf-326	390	14	taxpayer	taxpayer	NOUN
gujaf-326	390	15	education	education	NOUN
gujaf-326	390	16	and	and	CCONJ
gujaf-326	390	17	enforcement	enforcement	NOUN
gujaf-326	390	18	mechanisms	mechanism	NOUN
gujaf-326	390	19	in	in	ADP
gujaf-326	390	20	place	place	NOUN
gujaf-326	390	21	to	to	PART
gujaf-326	390	22	maintain	maintain	VERB
gujaf-326	390	23	and	and	CCONJ
gujaf-326	390	24	even	even	ADV
gujaf-326	390	25	increase	increase	VERB
gujaf-326	390	26	compliance	compliance	NOUN
gujaf-326	390	27	levels	level	NOUN
gujaf-326	390	28	.	.	PUNCT
gujaf-326	391	1	on	on	ADP
gujaf-326	391	2	a	a	DET
gujaf-326	391	3	final	final	ADJ
gujaf-326	391	4	note	note	NOUN
gujaf-326	391	5	,	,	PUNCT
gujaf-326	391	6	this	this	DET
gujaf-326	391	7	study	study	NOUN
gujaf-326	391	8	also	also	ADV
gujaf-326	391	9	provides	provide	VERB
gujaf-326	391	10	a	a	DET
gujaf-326	391	11	methodological	methodological	ADJ
gujaf-326	391	12	contribution	contribution	NOUN
gujaf-326	391	13	to	to	ADP
gujaf-326	391	14	the	the	DET
gujaf-326	391	15	body	body	NOUN
gujaf-326	391	16	of	of	ADP
gujaf-326	391	17	knowledge	knowledge	NOUN
gujaf-326	391	18	by	by	ADP
gujaf-326	391	19	using	use	VERB
gujaf-326	391	20	partial	partial	ADJ
gujaf-326	391	21	least	least	ADJ
gujaf-326	391	22	squares	square	NOUN
gujaf-326	391	23	based	base	VERB
gujaf-326	391	24	structural	structural	ADJ
gujaf-326	391	25	equation	equation	NOUN
gujaf-326	391	26	modelling	modelling	NOUN
gujaf-326	391	27	(	(	PUNCT
gujaf-326	391	28	pls	pls	INTJ
gujaf-326	391	29	-	-	PUNCT
gujaf-326	391	30	sem	sem	NOUN
gujaf-326	391	31	)	)	PUNCT
gujaf-326	391	32	to	to	PART
gujaf-326	391	33	analyze	analyze	VERB
gujaf-326	391	34	the	the	DET
gujaf-326	391	35	proposed	propose	VERB
gujaf-326	391	36	model	model	NOUN
gujaf-326	391	37	.	.	PUNCT
gujaf-326	392	1	therefore	therefore	ADV
gujaf-326	392	2	,	,	PUNCT
gujaf-326	392	3	our	our	PRON
gujaf-326	392	4	results	result	NOUN
gujaf-326	392	5	support	support	VERB
gujaf-326	392	6	the	the	DET
gujaf-326	392	7	arguments	argument	NOUN
gujaf-326	392	8	forwarded	forward	VERB
gujaf-326	392	9	by	by	ADP
gujaf-326	392	10	many	many	ADJ
gujaf-326	392	11	scholars	scholar	NOUN
gujaf-326	392	12	that	that	PRON
gujaf-326	392	13	the	the	DET
gujaf-326	392	14	pls	pls	NOUN
gujaf-326	392	15	approach	approach	NOUN
gujaf-326	392	16	should	should	AUX
gujaf-326	392	17	be	be	AUX
gujaf-326	392	18	used	use	VERB
gujaf-326	392	19	more	more	ADV
gujaf-326	392	20	because	because	SCONJ
gujaf-326	392	21	it	it	PRON
gujaf-326	392	22	can	can	AUX
gujaf-326	392	23	model	model	VERB
gujaf-326	392	24	latent	latent	NOUN
gujaf-326	392	25	constructs	construct	NOUN
gujaf-326	392	26	under	under	ADP
gujaf-326	392	27	conditions	condition	NOUN
gujaf-326	392	28	of	of	ADP
gujaf-326	392	29	nonnormality	nonnormality	NOUN
gujaf-326	392	30	in	in	ADP
gujaf-326	392	31	small	small	ADJ
gujaf-326	392	32	to	to	PART
gujaf-326	392	33	medium	medium	ADJ
gujaf-326	392	34	sample	sample	NOUN
gujaf-326	392	35	sizes	size	NOUN
gujaf-326	392	36	(	(	PUNCT
gujaf-326	392	37	hair	hair	NOUN
gujaf-326	392	38	et	et	PROPN
gujaf-326	392	39	al	al	PROPN
gujaf-326	392	40	.	.	PROPN
gujaf-326	392	41	,	,	PUNCT
gujaf-326	392	42	2013	2013	NUM
gujaf-326	392	43	)	)	PUNCT
gujaf-326	392	44	,	,	PUNCT
gujaf-326	392	45	maximizing	maximize	VERB
gujaf-326	392	46	the	the	DET
gujaf-326	392	47	explained	explain	VERB
gujaf-326	392	48	variance	variance	NOUN
gujaf-326	392	49	of	of	ADP
gujaf-326	392	50	the	the	DET
gujaf-326	392	51	endogenous	endogenous	ADJ
gujaf-326	392	52	variables	variable	NOUN
gujaf-326	392	53	,	,	PUNCT
gujaf-326	392	54	and	and	CCONJ
gujaf-326	392	55	prediction	prediction	NOUN
gujaf-326	392	56	of	of	ADP
gujaf-326	392	57	values	value	NOUN
gujaf-326	392	58	for	for	ADP
gujaf-326	392	59	latent	latent	NOUN
gujaf-326	392	60	variables	variable	NOUN
gujaf-326	392	61	using	use	VERB
gujaf-326	392	62	multiple	multiple	ADJ
gujaf-326	392	63	regressions	regression	NOUN
gujaf-326	392	64	(	(	PUNCT
gujaf-326	392	65	chin	chin	NOUN
gujaf-326	392	66	et	et	PROPN
gujaf-326	392	67	al	al	PROPN
gujaf-326	392	68	.	.	PROPN
gujaf-326	392	69	,	,	PUNCT
gujaf-326	392	70	2008	2008	NUM
gujaf-326	392	71	)	)	PUNCT
gujaf-326	392	72	.	.	PUNCT
gujaf-326	393	1	similarly	similarly	ADV
gujaf-326	393	2	,	,	PUNCT
gujaf-326	393	3	the	the	DET
gujaf-326	393	4	study	study	NOUN
gujaf-326	393	5	adopted	adopt	VERB
gujaf-326	393	6	the	the	DET
gujaf-326	393	7	proposed	propose	VERB
gujaf-326	393	8	measure	measure	NOUN
gujaf-326	393	9	of	of	ADP
gujaf-326	393	10	assessing	assess	VERB
gujaf-326	393	11	the	the	DET
gujaf-326	393	12	discriminant	discriminant	ADJ
gujaf-326	393	13	validity	validity	NOUN
gujaf-326	393	14	of	of	ADP
gujaf-326	393	15	the	the	DET
gujaf-326	393	16	constructs	construct	NOUN
gujaf-326	393	17	,	,	PUNCT
gujaf-326	393	18	the	the	DET
gujaf-326	393	19	heterotrait	heterotrait	NOUN
gujaf-326	393	20	-	-	PUNCT
gujaf-326	393	21	monotrait	monotrait	NOUN
gujaf-326	393	22	(	(	PUNCT
gujaf-326	393	23	htmt	htmt	PROPN
gujaf-326	393	24	)	)	PUNCT
gujaf-326	393	25	ratio	ratio	NOUN
gujaf-326	393	26	of	of	ADP
gujaf-326	393	27	correlations	correlation	NOUN
gujaf-326	393	28	which	which	PRON
gujaf-326	393	29	is	be	AUX
gujaf-326	393	30	termed	term	VERB
gujaf-326	393	31	as	as	ADP
gujaf-326	393	32	a	a	DET
gujaf-326	393	33	contribution	contribution	NOUN
gujaf-326	393	34	to	to	ADP
gujaf-326	393	35	the	the	DET
gujaf-326	393	36	field	field	NOUN
gujaf-326	393	37	's	's	PART
gujaf-326	393	38	methodology	methodology	NOUN
gujaf-326	393	39	(	(	PUNCT
gujaf-326	393	40	henseler	henseler	NOUN
gujaf-326	393	41	et	et	PROPN
gujaf-326	393	42	al	al	PROPN
gujaf-326	393	43	.	.	PROPN
gujaf-326	393	44	,	,	PUNCT
gujaf-326	393	45	2015	2015	NUM
gujaf-326	393	46	)	)	PUNCT
gujaf-326	393	47	,	,	PUNCT
gujaf-326	393	48	proposed	propose	VERB
gujaf-326	393	49	based	base	VERB
gujaf-326	393	50	on	on	ADP
gujaf-326	393	51	the	the	DET
gujaf-326	393	52	failure	failure	NOUN
gujaf-326	393	53	of	of	ADP
gujaf-326	393	54	the	the	DET
gujaf-326	393	55	fornell	fornell	NOUN
gujaf-326	393	56	and	and	CCONJ
gujaf-326	393	57	larcker	larcker	NOUN
gujaf-326	393	58	(	(	PUNCT
gujaf-326	393	59	1981	1981	NUM
gujaf-326	393	60	)	)	PUNCT
gujaf-326	393	61	criterion	criterion	NOUN
gujaf-326	393	62	.	.	PUNCT
gujaf-326	394	1	following	follow	VERB
gujaf-326	394	2	their	their	PRON
gujaf-326	394	3	recent	recent	ADJ
gujaf-326	394	4	study	study	NOUN
gujaf-326	394	5	,	,	PUNCT
gujaf-326	394	6	voorhees	voorhees	PROPN
gujaf-326	394	7	et	et	PROPN
gujaf-326	394	8	al	al	PROPN
gujaf-326	394	9	.	.	PROPN
gujaf-326	394	10	,	,	PUNCT
gujaf-326	394	11	(	(	PUNCT
gujaf-326	394	12	2016	2016	NUM
gujaf-326	394	13	)	)	PUNCT
gujaf-326	394	14	suggested	suggest	VERB
gujaf-326	394	15	and	and	CCONJ
gujaf-326	394	16	recommended	recommend	VERB
gujaf-326	394	17	the	the	DET
gujaf-326	394	18	use	use	NOUN
gujaf-326	394	19	of	of	ADP
gujaf-326	394	20	htmt	htmt	NOUN
gujaf-326	394	21	as	as	ADP
gujaf-326	394	22	an	an	DET
gujaf-326	394	23	improved	improved	ADJ
gujaf-326	394	24	process	process	NOUN
gujaf-326	394	25	of	of	ADP
gujaf-326	394	26	revealing	reveal	VERB
gujaf-326	394	27	discriminant	discriminant	ADJ
gujaf-326	394	28	validity	validity	NOUN
gujaf-326	394	29	.	.	PUNCT
gujaf-326	395	1	5.0	5.0	NUM
gujaf-326	395	2	conclusion	conclusion	NOUN
gujaf-326	395	3	and	and	CCONJ
gujaf-326	395	4	recommendations	recommendation	NOUN
gujaf-326	395	5	the	the	DET
gujaf-326	395	6	study	study	NOUN
gujaf-326	395	7	’s	’s	PART
gujaf-326	395	8	findings	finding	NOUN
gujaf-326	395	9	provide	provide	VERB
gujaf-326	395	10	valuable	valuable	ADJ
gujaf-326	395	11	insights	insight	NOUN
gujaf-326	395	12	into	into	ADP
gujaf-326	395	13	the	the	DET
gujaf-326	395	14	tax	tax	NOUN
gujaf-326	395	15	compliance	compliance	NOUN
gujaf-326	395	16	behavior	behavior	NOUN
gujaf-326	395	17	of	of	ADP
gujaf-326	395	18	smes	sme	NOUN
gujaf-326	395	19	in	in	ADP
gujaf-326	395	20	benue	benue	PROPN
gujaf-326	395	21	state	state	PROPN
gujaf-326	395	22	,	,	PUNCT
gujaf-326	395	23	nigeria	nigeria	PROPN
gujaf-326	395	24	.	.	PUNCT
gujaf-326	396	1	by	by	ADP
gujaf-326	396	2	understanding	understand	VERB
gujaf-326	396	3	the	the	DET
gujaf-326	396	4	critical	critical	ADJ
gujaf-326	396	5	roles	role	NOUN
gujaf-326	396	6	that	that	PRON
gujaf-326	396	7	cost	cost	NOUN
gujaf-326	396	8	of	of	ADP
gujaf-326	396	9	compliance	compliance	NOUN
gujaf-326	396	10	and	and	CCONJ
gujaf-326	396	11	tax	tax	NOUN
gujaf-326	396	12	burden	burden	NOUN
gujaf-326	396	13	play	play	NOUN
gujaf-326	396	14	,	,	PUNCT
gujaf-326	396	15	tax	tax	NOUN
gujaf-326	396	16	authorities	authority	NOUN
gujaf-326	396	17	and	and	CCONJ
gujaf-326	396	18	policymakers	policymaker	NOUN
gujaf-326	396	19	can	can	AUX
gujaf-326	396	20	design	design	VERB
gujaf-326	396	21	more	more	ADV
gujaf-326	396	22	effective	effective	ADJ
gujaf-326	396	23	strategies	strategy	NOUN
gujaf-326	396	24	to	to	PART
gujaf-326	396	25	improve	improve	VERB
gujaf-326	396	26	tax	tax	NOUN
gujaf-326	396	27	compliance	compliance	NOUN
gujaf-326	396	28	.	.	PUNCT
gujaf-326	397	1	balancing	balance	VERB
gujaf-326	397	2	tax	tax	NOUN
gujaf-326	397	3	burden	burden	NOUN
gujaf-326	397	4	while	while	SCONJ
gujaf-326	397	5	reducing	reduce	VERB
gujaf-326	397	6	compliance	compliance	NOUN
gujaf-326	397	7	costs	cost	NOUN
gujaf-326	397	8	could	could	AUX
gujaf-326	397	9	lead	lead	VERB
gujaf-326	397	10	to	to	ADP
gujaf-326	397	11	better	well	ADJ
gujaf-326	397	12	compliance	compliance	NOUN
gujaf-326	397	13	rates	rate	NOUN
gujaf-326	397	14	,	,	PUNCT
gujaf-326	397	15	increased	increase	VERB
gujaf-326	397	16	revenue	revenue	NOUN
gujaf-326	397	17	,	,	PUNCT
gujaf-326	397	18	and	and	CCONJ
gujaf-326	397	19	a	a	DET
gujaf-326	397	20	more	more	ADV
gujaf-326	397	21	robust	robust	ADJ
gujaf-326	397	22	business	business	NOUN
gujaf-326	397	23	environment	environment	NOUN
gujaf-326	397	24	.	.	PUNCT
gujaf-326	398	1	therefore	therefore	ADV
gujaf-326	398	2	,	,	PUNCT
gujaf-326	398	3	the	the	DET
gujaf-326	398	4	study	study	NOUN
gujaf-326	398	5	recommends	recommend	VERB
gujaf-326	398	6	:	:	PUNCT
gujaf-326	398	7	1	1	X
gujaf-326	398	8	.	.	NUM
gujaf-326	398	9	simplified	simplify	VERB
gujaf-326	398	10	tax	tax	NOUN
gujaf-326	398	11	procedures	procedure	NOUN
gujaf-326	398	12	:	:	PUNCT
gujaf-326	398	13	to	to	PART
gujaf-326	398	14	cut	cut	VERB
gujaf-326	398	15	down	down	ADP
gujaf-326	398	16	on	on	ADP
gujaf-326	398	17	complexity	complexity	NOUN
gujaf-326	398	18	and	and	CCONJ
gujaf-326	398	19	compliance	compliance	NOUN
gujaf-326	398	20	expenses	expense	NOUN
gujaf-326	398	21	,	,	PUNCT
gujaf-326	398	22	implement	implement	VERB
gujaf-326	398	23	a	a	DET
gujaf-326	398	24	simplified	simplified	ADJ
gujaf-326	398	25	tax	tax	NOUN
gujaf-326	398	26	regime	regime	NOUN
gujaf-326	398	27	with	with	ADP
gujaf-326	398	28	tiered	tiere	VERB
gujaf-326	398	29	structures	structure	NOUN
gujaf-326	398	30	,	,	PUNCT
gujaf-326	398	31	easily	easily	ADV
gujaf-326	398	32	navigable	navigable	ADJ
gujaf-326	398	33	digital	digital	ADJ
gujaf-326	398	34	platforms	platform	NOUN
gujaf-326	398	35	,	,	PUNCT
gujaf-326	398	36	and	and	CCONJ
gujaf-326	398	37	automated	automate	VERB
gujaf-326	398	38	tax	tax	NOUN
gujaf-326	398	39	systems	system	NOUN
gujaf-326	398	40	.	.	PUNCT
gujaf-326	399	1	2	2	X
gujaf-326	399	2	.	.	X
gujaf-326	399	3	education	education	NOUN
gujaf-326	399	4	and	and	CCONJ
gujaf-326	399	5	outreach	outreach	NOUN
gujaf-326	399	6	:	:	PUNCT
gujaf-326	399	7	to	to	PART
gujaf-326	399	8	inform	inform	VERB
gujaf-326	399	9	smes	sme	NOUN
gujaf-326	399	10	about	about	ADP
gujaf-326	399	11	their	their	PRON
gujaf-326	399	12	tax	tax	NOUN
gujaf-326	399	13	responsibilities	responsibility	NOUN
gujaf-326	399	14	and	and	CCONJ
gujaf-326	399	15	the	the	DET
gujaf-326	399	16	advantages	advantage	NOUN
gujaf-326	399	17	of	of	ADP
gujaf-326	399	18	compliance	compliance	NOUN
gujaf-326	399	19	,	,	PUNCT
gujaf-326	399	20	regularly	regularly	ADV
gujaf-326	399	21	offer	offer	VERB
gujaf-326	399	22	training	training	NOUN
gujaf-326	399	23	sessions	session	NOUN
gujaf-326	399	24	,	,	PUNCT
gujaf-326	399	25	workshops	workshop	NOUN
gujaf-326	399	26	,	,	PUNCT
gujaf-326	399	27	and	and	CCONJ
gujaf-326	399	28	easily	easily	ADV
gujaf-326	399	29	accessible	accessible	ADJ
gujaf-326	399	30	materials	material	NOUN
gujaf-326	399	31	in	in	ADP
gujaf-326	399	32	their	their	PRON
gujaf-326	399	33	native	native	ADJ
gujaf-326	399	34	tongues	tongue	NOUN
gujaf-326	399	35	.	.	PUNCT
gujaf-326	400	1	3	3	X
gujaf-326	400	2	.	.	X
gujaf-326	400	3	incentives	incentive	NOUN
gujaf-326	400	4	for	for	ADP
gujaf-326	400	5	compliance	compliance	NOUN
gujaf-326	400	6	:	:	PUNCT
gujaf-326	400	7	to	to	PART
gujaf-326	400	8	reward	reward	VERB
gujaf-326	400	9	companies	company	NOUN
gujaf-326	400	10	that	that	PRON
gujaf-326	400	11	comply	comply	VERB
gujaf-326	400	12	and	and	CCONJ
gujaf-326	400	13	inspire	inspire	VERB
gujaf-326	400	14	others	other	NOUN
gujaf-326	400	15	to	to	PART
gujaf-326	400	16	do	do	VERB
gujaf-326	400	17	the	the	DET
gujaf-326	400	18	same	same	ADJ
gujaf-326	400	19	,	,	PUNCT
gujaf-326	400	20	provide	provide	VERB
gujaf-326	400	21	tax	tax	NOUN
gujaf-326	400	22	rebates	rebate	NOUN
gujaf-326	400	23	,	,	PUNCT
gujaf-326	400	24	rate	rate	NOUN
gujaf-326	400	25	breaks	break	NOUN
gujaf-326	400	26	,	,	PUNCT
gujaf-326	400	27	and	and	CCONJ
gujaf-326	400	28	public	public	ADJ
gujaf-326	400	29	recognition	recognition	NOUN
gujaf-326	400	30	initiatives	initiative	NOUN
gujaf-326	400	31	.	.	PUNCT
gujaf-326	401	1	4	4	X
gujaf-326	401	2	.	.	NOUN
gujaf-326	401	3	fair	fair	ADJ
gujaf-326	401	4	and	and	CCONJ
gujaf-326	401	5	equitable	equitable	ADJ
gujaf-326	401	6	tax	tax	NOUN
gujaf-326	401	7	rules	rule	NOUN
gujaf-326	401	8	:	:	PUNCT
gujaf-326	401	9	to	to	PART
gujaf-326	401	10	prevent	prevent	VERB
gujaf-326	401	11	overtaxing	overtax	VERB
gujaf-326	401	12	smes	sme	NOUN
gujaf-326	401	13	and	and	CCONJ
gujaf-326	401	14	expanding	expand	VERB
gujaf-326	401	15	the	the	DET
gujaf-326	401	16	tax	tax	NOUN
gujaf-326	401	17	base	base	NOUN
gujaf-326	401	18	,	,	PUNCT
gujaf-326	401	19	make	make	VERB
gujaf-326	401	20	sure	sure	ADJ
gujaf-326	401	21	revenue	revenue	NOUN
gujaf-326	401	22	rules	rule	NOUN
gujaf-326	401	23	are	be	AUX
gujaf-326	401	24	reasonable	reasonable	ADJ
gujaf-326	401	25	,	,	PUNCT
gujaf-326	401	26	equitable	equitable	ADJ
gujaf-326	401	27	,	,	PUNCT
gujaf-326	401	28	and	and	CCONJ
gujaf-326	401	29	routinely	routinely	ADV
gujaf-326	401	30	reviewed	review	VERB
gujaf-326	401	31	.	.	PUNCT
gujaf-326	402	1	gusau	gusau	PROPN
gujaf-326	402	2	journal	journal	PROPN
gujaf-326	402	3	of	of	ADP
gujaf-326	402	4	accounting	accounting	NOUN
gujaf-326	402	5	and	and	CCONJ
gujaf-326	402	6	finance	finance	NOUN
gujaf-326	402	7	,	,	PUNCT
gujaf-326	402	8	vol	vol	NOUN
gujaf-326	402	9	.	.	PROPN
gujaf-326	402	10	5	5	NUM
gujaf-326	402	11	,	,	PUNCT
gujaf-326	402	12	issue	issue	NOUN
gujaf-326	402	13	2	2	NUM
gujaf-326	402	14	,	,	PUNCT
gujaf-326	402	15	october	october	PROPN
gujaf-326	402	16	,	,	PUNCT
gujaf-326	402	17	2024	2024	NUM
gujaf-326	402	18	277	277	NUM
gujaf-326	402	19	5	5	NUM
gujaf-326	402	20	.	.	PUNCT
gujaf-326	402	21	enhanced	enhance	VERB
gujaf-326	402	22	enforcement	enforcement	NOUN
gujaf-326	402	23	:	:	PUNCT
gujaf-326	402	24	employ	employ	VERB
gujaf-326	402	25	data	data	NOUN
gujaf-326	402	26	analytics	analytic	NOUN
gujaf-326	402	27	,	,	PUNCT
gujaf-326	402	28	focused	focused	ADJ
gujaf-326	402	29	audits	audits	NOUN
gujaf-326	402	30	,	,	PUNCT
gujaf-326	402	31	and	and	CCONJ
gujaf-326	402	32	partnerships	partnership	NOUN
gujaf-326	402	33	with	with	ADP
gujaf-326	402	34	financial	financial	ADJ
gujaf-326	402	35	institutions	institution	NOUN
gujaf-326	402	36	to	to	PART
gujaf-326	402	37	discourage	discourage	VERB
gujaf-326	402	38	tax	tax	NOUN
gujaf-326	402	39	evasion	evasion	NOUN
gujaf-326	402	40	.	.	PUNCT
gujaf-326	403	1	future	future	ADJ
gujaf-326	403	2	directions	direction	NOUN
gujaf-326	403	3	and	and	CCONJ
gujaf-326	403	4	limitations	limitation	NOUN
gujaf-326	403	5	the	the	DET
gujaf-326	403	6	study	study	NOUN
gujaf-326	403	7	focuses	focus	VERB
gujaf-326	403	8	exclusively	exclusively	ADV
gujaf-326	403	9	on	on	ADP
gujaf-326	403	10	smes	sme	NOUN
gujaf-326	403	11	in	in	ADP
gujaf-326	403	12	benue	benue	PROPN
gujaf-326	403	13	state	state	PROPN
gujaf-326	403	14	,	,	PUNCT
gujaf-326	403	15	nigeria	nigeria	PROPN
gujaf-326	403	16	.	.	PUNCT
gujaf-326	404	1	as	as	ADP
gujaf-326	404	2	a	a	DET
gujaf-326	404	3	result	result	NOUN
gujaf-326	404	4	,	,	PUNCT
gujaf-326	404	5	the	the	DET
gujaf-326	404	6	findings	finding	NOUN
gujaf-326	404	7	may	may	AUX
gujaf-326	404	8	not	not	PART
gujaf-326	404	9	be	be	AUX
gujaf-326	404	10	generalizable	generalizable	ADJ
gujaf-326	404	11	to	to	ADP
gujaf-326	404	12	smes	sme	NOUN
gujaf-326	404	13	in	in	ADP
gujaf-326	404	14	other	other	ADJ
gujaf-326	404	15	regions	region	NOUN
gujaf-326	404	16	of	of	ADP
gujaf-326	404	17	nigeria	nigeria	PROPN
gujaf-326	404	18	or	or	CCONJ
gujaf-326	404	19	other	other	ADJ
gujaf-326	404	20	countries	country	NOUN
gujaf-326	404	21	with	with	ADP
gujaf-326	404	22	different	different	ADJ
gujaf-326	404	23	tax	tax	NOUN
gujaf-326	404	24	environments	environment	NOUN
gujaf-326	404	25	,	,	PUNCT
gujaf-326	404	26	economic	economic	ADJ
gujaf-326	404	27	conditions	condition	NOUN
gujaf-326	404	28	,	,	PUNCT
gujaf-326	404	29	or	or	CCONJ
gujaf-326	404	30	compliance	compliance	NOUN
gujaf-326	404	31	cultures	culture	NOUN
gujaf-326	404	32	.	.	PUNCT
gujaf-326	405	1	depending	depend	VERB
gujaf-326	405	2	on	on	ADP
gujaf-326	405	3	the	the	DET
gujaf-326	405	4	sample	sample	NOUN
gujaf-326	405	5	size	size	NOUN
gujaf-326	405	6	used	use	VERB
gujaf-326	405	7	in	in	ADP
gujaf-326	405	8	the	the	DET
gujaf-326	405	9	study	study	NOUN
gujaf-326	405	10	,	,	PUNCT
gujaf-326	405	11	there	there	PRON
gujaf-326	405	12	may	may	AUX
gujaf-326	405	13	be	be	AUX
gujaf-326	405	14	limitations	limitation	NOUN
gujaf-326	405	15	in	in	ADP
gujaf-326	405	16	the	the	DET
gujaf-326	405	17	representativeness	representativeness	NOUN
gujaf-326	405	18	of	of	ADP
gujaf-326	405	19	the	the	DET
gujaf-326	405	20	findings	finding	NOUN
gujaf-326	405	21	.	.	PUNCT
gujaf-326	406	1	a	a	DET
gujaf-326	406	2	small	small	ADJ
gujaf-326	406	3	or	or	CCONJ
gujaf-326	406	4	non	non	ADJ
gujaf-326	406	5	-	-	ADJ
gujaf-326	406	6	representative	representative	ADJ
gujaf-326	406	7	sample	sample	NOUN
gujaf-326	406	8	could	could	AUX
gujaf-326	406	9	affect	affect	VERB
gujaf-326	406	10	the	the	DET
gujaf-326	406	11	reliability	reliability	NOUN
gujaf-326	406	12	and	and	CCONJ
gujaf-326	406	13	validity	validity	NOUN
gujaf-326	406	14	of	of	ADP
gujaf-326	406	15	the	the	DET
gujaf-326	406	16	conclusions	conclusion	NOUN
gujaf-326	406	17	drawn	draw	VERB
gujaf-326	406	18	.	.	PUNCT
gujaf-326	407	1	by	by	ADP
gujaf-326	407	2	addressing	address	VERB
gujaf-326	407	3	these	these	DET
gujaf-326	407	4	limitations	limitation	NOUN
gujaf-326	407	5	and	and	CCONJ
gujaf-326	407	6	exploring	explore	VERB
gujaf-326	407	7	these	these	DET
gujaf-326	407	8	areas	area	NOUN
gujaf-326	407	9	for	for	ADP
gujaf-326	407	10	further	further	ADJ
gujaf-326	407	11	study	study	NOUN
gujaf-326	407	12	,	,	PUNCT
gujaf-326	407	13	future	future	ADJ
gujaf-326	407	14	research	research	NOUN
gujaf-326	407	15	can	can	AUX
gujaf-326	407	16	build	build	VERB
gujaf-326	407	17	on	on	ADP
gujaf-326	407	18	the	the	DET
gujaf-326	407	19	current	current	ADJ
gujaf-326	407	20	findings	finding	NOUN
gujaf-326	407	21	to	to	PART
gujaf-326	407	22	develop	develop	VERB
gujaf-326	407	23	a	a	DET
gujaf-326	407	24	more	more	ADV
gujaf-326	407	25	comprehensive	comprehensive	ADJ
gujaf-326	407	26	understanding	understanding	NOUN
gujaf-326	407	27	of	of	ADP
gujaf-326	407	28	tax	tax	NOUN
gujaf-326	407	29	compliance	compliance	NOUN
gujaf-326	407	30	behavior	behavior	NOUN
gujaf-326	407	31	among	among	ADP
gujaf-326	407	32	smes	sme	NOUN
gujaf-326	407	33	.	.	PUNCT
gujaf-326	408	1	therefore	therefore	ADV
gujaf-326	408	2	,	,	PUNCT
gujaf-326	408	3	future	future	ADJ
gujaf-326	408	4	studies	study	NOUN
gujaf-326	408	5	should	should	AUX
gujaf-326	408	6	take	take	VERB
gujaf-326	408	7	into	into	ADP
gujaf-326	408	8	consideration	consideration	NOUN
gujaf-326	408	9	the	the	DET
gujaf-326	408	10	omitted	omit	VERB
gujaf-326	408	11	variables	variable	NOUN
gujaf-326	408	12	in	in	ADP
gujaf-326	408	13	the	the	DET
gujaf-326	408	14	model	model	NOUN
gujaf-326	408	15	as	as	ADP
gujaf-326	408	16	highlighted	highlight	VERB
gujaf-326	408	17	above	above	ADV
gujaf-326	408	18	for	for	ADP
gujaf-326	408	19	example	example	NOUN
gujaf-326	408	20	,	,	PUNCT
gujaf-326	408	21	peer	peer	NOUN
gujaf-326	408	22	influence	influence	NOUN
gujaf-326	408	23	and	and	CCONJ
gujaf-326	408	24	enforcement	enforcement	NOUN
gujaf-326	408	25	mechanisms	mechanism	NOUN
gujaf-326	408	26	.	.	PUNCT
gujaf-326	409	1	similarly	similarly	ADV
gujaf-326	409	2	,	,	PUNCT
gujaf-326	409	3	studies	study	NOUN
gujaf-326	409	4	could	could	AUX
gujaf-326	409	5	include	include	VERB
gujaf-326	409	6	behavioral	behavioral	ADJ
gujaf-326	409	7	elements	element	NOUN
gujaf-326	409	8	like	like	ADP
gujaf-326	409	9	tax	tax	NOUN
gujaf-326	409	10	morale	morale	NOUN
gujaf-326	409	11	and	and	CCONJ
gujaf-326	409	12	trust	trust	NOUN
gujaf-326	409	13	in	in	ADP
gujaf-326	409	14	order	order	NOUN
gujaf-326	409	15	to	to	PART
gujaf-326	409	16	have	have	AUX
gujaf-326	409	17	a	a	DET
gujaf-326	409	18	better	well	ADJ
gujaf-326	409	19	understanding	understanding	NOUN
gujaf-326	409	20	of	of	ADP
gujaf-326	409	21	compliance	compliance	NOUN
gujaf-326	409	22	dynamics	dynamic	NOUN
gujaf-326	409	23	.	.	PUNCT
gujaf-326	410	1	references	reference	NOUN
gujaf-326	410	2	abdul	abdul	PROPN
gujaf-326	410	3	ghani	ghani	PROPN
gujaf-326	410	4	,	,	PUNCT
gujaf-326	410	5	h.	h.	PROPN
gujaf-326	410	6	h.	h.	PROPN
gujaf-326	410	7	,	,	PUNCT
gujaf-326	410	8	abd	abd	PROPN
gujaf-326	410	9	hamid	hamid	PROPN
gujaf-326	410	10	,	,	PUNCT
gujaf-326	410	11	h.	h.	PROPN
gujaf-326	410	12	,	,	PUNCT
gujaf-326	410	13	sanusi	sanusi	NOUN
gujaf-326	410	14	.	.	PUNCT
gujaf-326	410	15	,	,	PUNCT
gujaf-326	410	16	s	s	PROPN
gujaf-326	410	17	&	&	CCONJ
gujaf-326	410	18	shamsuddin	shamsuddin	PROPN
gujaf-326	410	19	,	,	PUNCT
gujaf-326	410	20	r.	r.	PROPN
gujaf-326	410	21	(	(	PUNCT
gujaf-326	410	22	2020	2020	NUM
gujaf-326	410	23	)	)	PUNCT
gujaf-326	410	24	.	.	PUNCT
gujaf-326	411	1	the	the	DET
gujaf-326	411	2	effect	effect	NOUN
gujaf-326	411	3	of	of	ADP
gujaf-326	411	4	tax	tax	NOUN
gujaf-326	411	5	knowledge	knowledge	NOUN
gujaf-326	411	6	,	,	PUNCT
gujaf-326	411	7	compliance	compliance	NOUN
gujaf-326	411	8	costs	cost	NOUN
gujaf-326	411	9	,	,	PUNCT
gujaf-326	411	10	complexity	complexity	NOUN
gujaf-326	411	11	and	and	CCONJ
gujaf-326	411	12	morale	morale	NOUN
gujaf-326	411	13	towards	towards	ADP
gujaf-326	411	14	tax	tax	NOUN
gujaf-326	411	15	compliance	compliance	NOUN
gujaf-326	411	16	among	among	ADP
gujaf-326	411	17	selfemployed	selfemploye	VERB
gujaf-326	411	18	in	in	ADP
gujaf-326	411	19	malaysia	malaysia	PROPN
gujaf-326	411	20	.	.	PUNCT
gujaf-326	412	1	global	global	ADJ
gujaf-326	412	2	business	business	NOUN
gujaf-326	412	3	and	and	CCONJ
gujaf-326	412	4	management	management	NOUN
gujaf-326	412	5	research	research	NOUN
gujaf-326	412	6	:	:	PUNCT
gujaf-326	412	7	an	an	DET
gujaf-326	412	8	international	international	ADJ
gujaf-326	412	9	journal	journal	NOUN
gujaf-326	412	10	,	,	PUNCT
gujaf-326	412	11	12	12	NUM
gujaf-326	412	12	,	,	PUNCT
gujaf-326	412	13	(	(	PUNCT
gujaf-326	412	14	1	1	NUM
gujaf-326	412	15	)	)	PUNCT
gujaf-326	412	16	,	,	PUNCT
gujaf-326	412	17	18	18	NUM
gujaf-326	412	18	-	-	SYM
gujaf-326	412	19	32	32	NUM
gujaf-326	412	20	abdul	abdul	NOUN
gujaf-326	412	21	-	-	PUNCT
gujaf-326	412	22	jabbar	jabbar	PROPN
gujaf-326	412	23	,	,	PUNCT
gujaf-326	412	24	h.	h.	PROPN
gujaf-326	412	25	,	,	PUNCT
gujaf-326	412	26	&	&	CCONJ
gujaf-326	412	27	pope	pope	PROPN
gujaf-326	412	28	,	,	PUNCT
gujaf-326	412	29	j.	j.	PROPN
gujaf-326	412	30	(	(	PUNCT
gujaf-326	412	31	2008	2008	NUM
gujaf-326	412	32	)	)	PUNCT
gujaf-326	412	33	.	.	PUNCT
gujaf-326	413	1	tax	tax	NOUN
gujaf-326	413	2	compliance	compliance	NOUN
gujaf-326	413	3	costs	cost	NOUN
gujaf-326	413	4	of	of	ADP
gujaf-326	413	5	small	small	ADJ
gujaf-326	413	6	and	and	CCONJ
gujaf-326	413	7	medium	medium	ADJ
gujaf-326	413	8	enterprises	enterprise	NOUN
gujaf-326	413	9	in	in	ADP
gujaf-326	413	10	malaysia	malaysia	PROPN
gujaf-326	413	11	:	:	PUNCT
gujaf-326	413	12	policy	policy	NOUN
gujaf-326	413	13	implications	implication	NOUN
gujaf-326	413	14	.	.	PUNCT
gujaf-326	414	1	open	open	ADJ
gujaf-326	414	2	journal	journal	PROPN
gujaf-326	414	3	of	of	ADP
gujaf-326	414	4	business	business	NOUN
gujaf-326	414	5	and	and	CCONJ
gujaf-326	414	6	management	management	NOUN
gujaf-326	414	7	,	,	PUNCT
gujaf-326	414	8	5(2	5(2	NUM
gujaf-326	414	9	)	)	PUNCT
gujaf-326	414	10	,	,	PUNCT
gujaf-326	414	11	145	145	NUM
gujaf-326	414	12	-	-	SYM
gujaf-326	414	13	152	152	NUM
gujaf-326	414	14	.	.	PUNCT
gujaf-326	415	1	adekoya	adekoya	PROPN
gujaf-326	415	2	,	,	PUNCT
gujaf-326	415	3	a.	a.	NOUN
gujaf-326	415	4	a.	a.	NOUN
gujaf-326	415	5	,	,	PUNCT
gujaf-326	415	6	olaoye	olaoye	NOUN
gujaf-326	415	7	,	,	PUNCT
gujaf-326	415	8	a.	a.	NOUN
gujaf-326	415	9	,	,	PUNCT
gujaf-326	415	10	&	&	CCONJ
gujaf-326	415	11	lawal	lawal	PROPN
gujaf-326	415	12	,	,	PUNCT
gujaf-326	415	13	a.	a.	NOUN
gujaf-326	415	14	(	(	PUNCT
gujaf-326	415	15	2020	2020	NUM
gujaf-326	415	16	)	)	PUNCT
gujaf-326	415	17	.	.	PUNCT
gujaf-326	416	1	informal	informal	ADJ
gujaf-326	416	2	sector	sector	NOUN
gujaf-326	416	3	and	and	CCONJ
gujaf-326	416	4	tax	tax	NOUN
gujaf-326	416	5	compliance	compliance	NOUN
gujaf-326	416	6	in	in	ADP
gujaf-326	416	7	nigeria	nigeria	NOUN
gujaf-326	416	8	-	-	PUNCT
gujaf-326	416	9	challenges	challenge	NOUN
gujaf-326	416	10	and	and	CCONJ
gujaf-326	416	11	opportunities	opportunity	NOUN
gujaf-326	416	12	.	.	PUNCT
gujaf-326	417	1	international	international	ADJ
gujaf-326	417	2	journal	journal	NOUN
gujaf-326	417	3	of	of	ADP
gujaf-326	417	4	emerging	emerge	VERB
gujaf-326	417	5	trends	trend	NOUN
gujaf-326	417	6	in	in	ADP
gujaf-326	417	7	social	social	ADJ
gujaf-326	417	8	sciences	science	NOUN
gujaf-326	417	9	,	,	PUNCT
gujaf-326	417	10	8(2	8(2	NUM
gujaf-326	417	11	)	)	PUNCT
gujaf-326	417	12	,	,	PUNCT
gujaf-326	417	13	57	57	NUM
gujaf-326	417	14	-	-	SYM
gujaf-326	417	15	69	69	NUM
gujaf-326	417	16	.	.	PUNCT
gujaf-326	418	1	adenuga	adenuga	PROPN
gujaf-326	418	2	,	,	PUNCT
gujaf-326	418	3	f.	f.	PROPN
gujaf-326	418	4	,	,	PUNCT
gujaf-326	418	5	mwangi	mwangi	PROPN
gujaf-326	418	6	,	,	PUNCT
gujaf-326	418	7	k.	k.	PROPN
gujaf-326	418	8	,	,	PUNCT
gujaf-326	418	9	&	&	CCONJ
gujaf-326	418	10	boateng	boateng	PROPN
gujaf-326	418	11	,	,	PUNCT
gujaf-326	418	12	a.	a.	NOUN
gujaf-326	418	13	(	(	PUNCT
gujaf-326	418	14	2019	2019	NUM
gujaf-326	418	15	)	)	PUNCT
gujaf-326	418	16	.	.	PUNCT
gujaf-326	419	1	tax	tax	NOUN
gujaf-326	419	2	burden	burden	NOUN
gujaf-326	419	3	,	,	PUNCT
gujaf-326	419	4	compliance	compliance	NOUN
gujaf-326	419	5	costs	cost	NOUN
gujaf-326	419	6	,	,	PUNCT
gujaf-326	419	7	and	and	CCONJ
gujaf-326	419	8	tax	tax	NOUN
gujaf-326	419	9	evasion	evasion	NOUN
gujaf-326	419	10	:	:	PUNCT
gujaf-326	419	11	a	a	DET
gujaf-326	419	12	study	study	NOUN
gujaf-326	419	13	of	of	ADP
gujaf-326	419	14	smes	sme	NOUN
gujaf-326	419	15	in	in	ADP
gujaf-326	419	16	developing	develop	VERB
gujaf-326	419	17	economies	economy	NOUN
gujaf-326	419	18	.	.	PUNCT
gujaf-326	420	1	international	international	ADJ
gujaf-326	420	2	journal	journal	PROPN
gujaf-326	420	3	of	of	ADP
gujaf-326	420	4	tax	tax	NOUN
gujaf-326	420	5	research	research	NOUN
gujaf-326	420	6	,	,	PUNCT
gujaf-326	420	7	18(4	18(4	NUM
gujaf-326	420	8	)	)	PUNCT
gujaf-326	420	9	,	,	PUNCT
gujaf-326	420	10	98	98	NUM
gujaf-326	420	11	-	-	SYM
gujaf-326	420	12	113	113	NUM
gujaf-326	420	13	.	.	PUNCT
gujaf-326	421	1	agbadi	agbadi	PROPN
gujaf-326	421	2	,	,	PUNCT
gujaf-326	421	3	s.	s.	PROPN
gujaf-326	421	4	b	b	PROPN
gujaf-326	421	5	(	(	PUNCT
gujaf-326	421	6	2011	2011	NUM
gujaf-326	421	7	)	)	PUNCT
gujaf-326	421	8	determinants	determinant	NOUN
gujaf-326	421	9	of	of	ADP
gujaf-326	421	10	tax	tax	NOUN
gujaf-326	421	11	compliance	compliance	NOUN
gujaf-326	421	12	:	:	PUNCT
gujaf-326	421	13	a	a	DET
gujaf-326	421	14	case	case	NOUN
gujaf-326	421	15	study	study	NOUN
gujaf-326	421	16	of	of	ADP
gujaf-326	421	17	vat	vat	NOUN
gujaf-326	421	18	flat	flat	ADJ
gujaf-326	421	19	rate	rate	NOUN
gujaf-326	421	20	scheme	scheme	NOUN
gujaf-326	421	21	traders	trader	NOUN
gujaf-326	421	22	in	in	ADP
gujaf-326	421	23	the	the	DET
gujaf-326	421	24	accra	accra	PROPN
gujaf-326	421	25	metropolis	metropolis	PROPN
gujaf-326	421	26	.	.	PUNCT
gujaf-326	422	1	thesis	thesis	NOUN
gujaf-326	422	2	submitted	submit	VERB
gujaf-326	422	3	to	to	ADP
gujaf-326	422	4	the	the	DET
gujaf-326	422	5	institute	institute	NOUN
gujaf-326	422	6	of	of	ADP
gujaf-326	422	7	distance	distance	PROPN
gujaf-326	422	8	learning	learning	NOUN
gujaf-326	422	9	,	,	PUNCT
gujaf-326	422	10	kwame	kwame	PROPN
gujaf-326	422	11	nkrumah	nkrumah	PROPN
gujaf-326	422	12	university	university	PROPN
gujaf-326	422	13	of	of	ADP
gujaf-326	422	14	science	science	NOUN
gujaf-326	422	15	and	and	CCONJ
gujaf-326	422	16	technology	technology	NOUN
gujaf-326	422	17	ahmad	ahmad	PROPN
gujaf-326	422	18	,	,	PUNCT
gujaf-326	422	19	f.	f.	PROPN
gujaf-326	422	20	a.	a.	PROPN
gujaf-326	422	21	,	,	PUNCT
gujaf-326	422	22	abdul	abdul	PROPN
gujaf-326	422	23	-	-	PUNCT
gujaf-326	422	24	jabbar	jabbar	PROPN
gujaf-326	422	25	,	,	PUNCT
gujaf-326	422	26	h.	h.	PROPN
gujaf-326	422	27	,	,	PUNCT
gujaf-326	422	28	&	&	CCONJ
gujaf-326	422	29	samsudin	samsudin	PROPN
gujaf-326	422	30	,	,	PUNCT
gujaf-326	422	31	r.	r.	PROPN
gujaf-326	422	32	s.	s.	PROPN
gujaf-326	422	33	(	(	PUNCT
gujaf-326	422	34	2019	2019	NUM
gujaf-326	422	35	)	)	PUNCT
gujaf-326	422	36	.	.	PUNCT
gujaf-326	423	1	the	the	DET
gujaf-326	423	2	effect	effect	NOUN
gujaf-326	423	3	of	of	ADP
gujaf-326	423	4	tax	tax	NOUN
gujaf-326	423	5	moral	moral	ADJ
gujaf-326	423	6	on	on	ADP
gujaf-326	423	7	sales	sale	NOUN
gujaf-326	423	8	tax	tax	NOUN
gujaf-326	423	9	compliance	compliance	NOUN
gujaf-326	423	10	among	among	ADP
gujaf-326	423	11	jordanian	jordanian	ADJ
gujaf-326	423	12	smes	smes	PROPN
gujaf-326	423	13	international	international	PROPN
gujaf-326	423	14	journal	journal	PROPN
gujaf-326	423	15	of	of	ADP
gujaf-326	423	16	academic	academic	ADJ
gujaf-326	423	17	research	research	NOUN
gujaf-326	423	18	in	in	ADP
gujaf-326	423	19	accounting	accounting	NOUN
gujaf-326	423	20	,	,	PUNCT
gujaf-326	423	21	finance	finance	NOUN
gujaf-326	423	22	and	and	CCONJ
gujaf-326	423	23	management	management	NOUN
gujaf-326	423	24	sciences	science	NOUN
gujaf-326	423	25	,	,	PUNCT
gujaf-326	423	26	9(1	9(1	NUM
gujaf-326	423	27	)	)	PUNCT
gujaf-326	423	28	,	,	PUNCT
gujaf-326	423	29	30	30	NUM
gujaf-326	423	30	-	-	SYM
gujaf-326	423	31	41	41	NUM
gujaf-326	423	32	.	.	PUNCT
gujaf-326	423	33	alm	alm	NOUN
gujaf-326	423	34	and	and	CCONJ
gujaf-326	423	35	togler	togler	NOUN
gujaf-326	423	36	(	(	PUNCT
gujaf-326	423	37	2006	2006	NUM
gujaf-326	423	38	)	)	PUNCT
gujaf-326	423	39	culture	culture	NOUN
gujaf-326	423	40	differences	difference	NOUN
gujaf-326	423	41	and	and	CCONJ
gujaf-326	423	42	tax	tax	NOUN
gujaf-326	423	43	morale	morale	NOUN
gujaf-326	423	44	in	in	ADP
gujaf-326	423	45	the	the	DET
gujaf-326	423	46	united	united	PROPN
gujaf-326	423	47	states	states	PROPN
gujaf-326	423	48	and	and	CCONJ
gujaf-326	423	49	in	in	ADP
gujaf-326	423	50	europe	europe	PROPN
gujaf-326	423	51	.	.	PUNCT
gujaf-326	424	1	journal	journal	PROPN
gujaf-326	424	2	of	of	ADP
gujaf-326	424	3	economic	economic	ADJ
gujaf-326	424	4	psychology	psychology	NOUN
gujaf-326	424	5	,	,	PUNCT
gujaf-326	424	6	27(2	27(2	NUM
gujaf-326	424	7	)	)	PUNCT
gujaf-326	424	8	,	,	PUNCT
gujaf-326	424	9	224	224	NUM
gujaf-326	424	10	-	-	SYM
gujaf-326	424	11	246	246	NUM
gujaf-326	424	12	.	.	PUNCT
gujaf-326	425	1	allingham	allingham	PROPN
gujaf-326	425	2	,	,	PUNCT
gujaf-326	425	3	m.	m.	NOUN
gujaf-326	425	4	,	,	PUNCT
gujaf-326	425	5	g.	g.	PROPN
gujaf-326	425	6	,	,	PUNCT
gujaf-326	425	7	&	&	CCONJ
gujaf-326	425	8	sandmo	sandmo	PROPN
gujaf-326	425	9	,	,	PUNCT
gujaf-326	425	10	a.	a.	NOUN
gujaf-326	425	11	,	,	PUNCT
gujaf-326	425	12	(	(	PUNCT
gujaf-326	425	13	1992	1992	NUM
gujaf-326	425	14	)	)	PUNCT
gujaf-326	425	15	.	.	PUNCT
gujaf-326	426	1	income	income	NOUN
gujaf-326	426	2	tax	tax	NOUN
gujaf-326	426	3	evasion	evasion	NOUN
gujaf-326	426	4	:	:	PUNCT
gujaf-326	426	5	a	a	DET
gujaf-326	426	6	theoretical	theoretical	ADJ
gujaf-326	426	7	analysis	analysis	NOUN
gujaf-326	426	8	.	.	PUNCT
gujaf-326	427	1	journal	journal	NOUN
gujaf-326	427	2	of	of	ADP
gujaf-326	427	3	public	public	ADJ
gujaf-326	427	4	economics	economic	NOUN
gujaf-326	427	5	,	,	PUNCT
gujaf-326	427	6	2(4	2(4	NUM
gujaf-326	427	7	)	)	PUNCT
gujaf-326	427	8	,	,	PUNCT
gujaf-326	427	9	34	34	NUM
gujaf-326	427	10	-	-	SYM
gujaf-326	427	11	41	41	NUM
gujaf-326	427	12	.	.	PUNCT
gujaf-326	428	1	andinata	andinata	NOUN
gujaf-326	428	2	,	,	PUNCT
gujaf-326	428	3	m.	m.	NOUN
gujaf-326	428	4	c.	c.	PROPN
gujaf-326	428	5	(	(	PUNCT
gujaf-326	428	6	2015	2015	NUM
gujaf-326	428	7	)	)	PUNCT
gujaf-326	428	8	.	.	PUNCT
gujaf-326	429	1	analysis	analysis	NOUN
gujaf-326	429	2	of	of	ADP
gujaf-326	429	3	factors	factor	NOUN
gujaf-326	429	4	affecting	affect	VERB
gujaf-326	429	5	compliance	compliance	NOUN
gujaf-326	429	6	individual	individual	ADJ
gujaf-326	429	7	taxpayers	taxpayer	NOUN
gujaf-326	429	8	in	in	ADP
gujaf-326	429	9	paying	pay	VERB
gujaf-326	429	10	taxes	taxis	NOUN
gujaf-326	429	11	(	(	PUNCT
gujaf-326	429	12	case	case	NOUN
gujaf-326	429	13	study	study	NOUN
gujaf-326	429	14	in	in	ADP
gujaf-326	429	15	pratama	pratama	NOUN
gujaf-326	429	16	tax	tax	NOUN
gujaf-326	429	17	service	service	NOUN
gujaf-326	429	18	office	office	NOUN
gujaf-326	429	19	in	in	ADP
gujaf-326	429	20	surabaya	surabaya	PROPN
gujaf-326	429	21	rungkut	rungkut	PROPN
gujaf-326	429	22	in	in	ADP
gujaf-326	429	23	surabaya	surabaya	PROPN
gujaf-326	429	24	)	)	PUNCT
gujaf-326	429	25	.	.	PUNCT
gujaf-326	430	1	surabaya	surabaya	PROPN
gujaf-326	430	2	:	:	PUNCT
gujaf-326	430	3	university	university	NOUN
gujaf-326	430	4	of	of	ADP
gujaf-326	430	5	surabaya	surabaya	PROPN
gujaf-326	430	6	https://ideas.repec.org/a/hur/ijaraf/v9y2019i1p30-41.html	https://ideas.repec.org/a/hur/ijaraf/v9y2019i1p30-41.html	PROPN
gujaf-326	430	7	https://ideas.repec.org/a/hur/ijaraf/v9y2019i1p30-41.html	https://ideas.repec.org/a/hur/ijaraf/v9y2019i1p30-41.html	PROPN
gujaf-326	430	8	gusau	gusau	PROPN
gujaf-326	430	9	journal	journal	NOUN
gujaf-326	430	10	of	of	ADP
gujaf-326	430	11	accounting	accounting	NOUN
gujaf-326	430	12	and	and	CCONJ
gujaf-326	430	13	finance	finance	NOUN
gujaf-326	430	14	,	,	PUNCT
gujaf-326	430	15	vol	vol	NOUN
gujaf-326	430	16	.	.	PROPN
gujaf-326	430	17	5	5	NUM
gujaf-326	430	18	,	,	PUNCT
gujaf-326	430	19	issue	issue	NOUN
gujaf-326	430	20	2	2	NUM
gujaf-326	430	21	,	,	PUNCT
gujaf-326	430	22	october	october	PROPN
gujaf-326	430	23	,	,	PUNCT
gujaf-326	430	24	2024	2024	NUM
gujaf-326	430	25	278	278	NUM
gujaf-326	430	26	arachi	arachi	NOUN
gujaf-326	430	27	,	,	PUNCT
gujaf-326	430	28	g.	g.	PROPN
gujaf-326	430	29	,	,	PUNCT
gujaf-326	430	30	&	&	CCONJ
gujaf-326	430	31	santoro	santoro	PROPN
gujaf-326	430	32	,	,	PUNCT
gujaf-326	430	33	a.	a.	NOUN
gujaf-326	430	34	(	(	PUNCT
gujaf-326	430	35	2007	2007	NUM
gujaf-326	430	36	)	)	PUNCT
gujaf-326	430	37	.	.	PUNCT
gujaf-326	431	1	tax	tax	NOUN
gujaf-326	431	2	enforcement	enforcement	NOUN
gujaf-326	431	3	for	for	ADP
gujaf-326	431	4	smes	sme	NOUN
gujaf-326	431	5	:	:	PUNCT
gujaf-326	431	6	lessons	lesson	NOUN
gujaf-326	431	7	from	from	ADP
gujaf-326	431	8	the	the	DET
gujaf-326	431	9	italian	italian	ADJ
gujaf-326	431	10	experience	experience	NOUN
gujaf-326	431	11	?	?	PUNCT
gujaf-326	432	1	journal	journal	NOUN
gujaf-326	432	2	of	of	ADP
gujaf-326	432	3	tax	tax	NOUN
gujaf-326	432	4	research	research	NOUN
gujaf-326	432	5	,	,	PUNCT
gujaf-326	432	6	5(2	5(2	NUM
gujaf-326	432	7	)	)	PUNCT
gujaf-326	432	8	,	,	PUNCT
gujaf-326	432	9	225	225	NUM
gujaf-326	432	10	-	-	SYM
gujaf-326	432	11	243	243	NUM
gujaf-326	432	12	.	.	PUNCT
gujaf-326	433	1	atawodi	atawodi	PROPN
gujaf-326	433	2	,	,	PUNCT
gujaf-326	433	3	o.	o.	PROPN
gujaf-326	433	4	w.	w.	PROPN
gujaf-326	433	5	,	,	PUNCT
gujaf-326	433	6	&	&	CCONJ
gujaf-326	433	7	ojeka	ojeka	PROPN
gujaf-326	433	8	,	,	PUNCT
gujaf-326	433	9	s.	s.	PROPN
gujaf-326	433	10	a.	a.	PROPN
gujaf-326	433	11	(	(	PUNCT
gujaf-326	433	12	2012	2012	NUM
gujaf-326	433	13	)	)	PUNCT
gujaf-326	433	14	.	.	PUNCT
gujaf-326	434	1	factors	factor	NOUN
gujaf-326	434	2	that	that	PRON
gujaf-326	434	3	affect	affect	VERB
gujaf-326	434	4	tax	tax	NOUN
gujaf-326	434	5	compliance	compliance	NOUN
gujaf-326	434	6	among	among	ADP
gujaf-326	434	7	small	small	ADJ
gujaf-326	434	8	and	and	CCONJ
gujaf-326	434	9	medium	medium	ADJ
gujaf-326	434	10	enterprises	enterprise	NOUN
gujaf-326	434	11	(	(	PUNCT
gujaf-326	434	12	smes	sme	NOUN
gujaf-326	434	13	)	)	PUNCT
gujaf-326	434	14	in	in	ADP
gujaf-326	434	15	north	north	PROPN
gujaf-326	434	16	central	central	PROPN
gujaf-326	434	17	nigeria	nigeria	PROPN
gujaf-326	434	18	.	.	PUNCT
gujaf-326	435	1	international	international	ADJ
gujaf-326	435	2	journal	journal	PROPN
gujaf-326	435	3	of	of	ADP
gujaf-326	435	4	business	business	NOUN
gujaf-326	435	5	and	and	CCONJ
gujaf-326	435	6	management	management	NOUN
gujaf-326	435	7	,	,	PUNCT
gujaf-326	435	8	7(12	7(12	NUM
gujaf-326	435	9	)	)	PUNCT
gujaf-326	435	10	,	,	PUNCT
gujaf-326	435	11	12	12	NUM
gujaf-326	435	12	-	-	SYM
gujaf-326	435	13	21	21	NUM
gujaf-326	435	14	.	.	PUNCT
gujaf-326	436	1	ayuba	ayuba	PROPN
gujaf-326	436	2	,	,	PUNCT
gujaf-326	436	3	a.	a.	PROPN
gujaf-326	436	4	,	,	PUNCT
gujaf-326	436	5	saad	saad	PROPN
gujaf-326	436	6	,	,	PUNCT
gujaf-326	436	7	n	n	PROPN
gujaf-326	436	8	&	&	CCONJ
gujaf-326	436	9	ariffin	ariffin	PROPN
gujaf-326	436	10	,	,	PUNCT
gujaf-326	436	11	z.	z.	PROPN
gujaf-326	436	12	z	z	PROPN
gujaf-326	436	13	(	(	PUNCT
gujaf-326	436	14	2016	2016	NUM
gujaf-326	436	15	)	)	PUNCT
gujaf-326	436	16	.	.	PUNCT
gujaf-326	437	1	does	do	AUX
gujaf-326	437	2	perceived	perceive	VERB
gujaf-326	437	3	corruption	corruption	NOUN
gujaf-326	437	4	moderate	moderate	VERB
gujaf-326	437	5	the	the	DET
gujaf-326	437	6	relationship	relationship	NOUN
gujaf-326	437	7	between	between	ADP
gujaf-326	437	8	economic	economic	ADJ
gujaf-326	437	9	factors	factor	NOUN
gujaf-326	437	10	and	and	CCONJ
gujaf-326	437	11	tax	tax	NOUN
gujaf-326	437	12	compliance	compliance	NOUN
gujaf-326	437	13	?	?	PUNCT
gujaf-326	438	1	a	a	DET
gujaf-326	438	2	proposed	propose	VERB
gujaf-326	438	3	framework	framework	NOUN
gujaf-326	438	4	for	for	ADP
gujaf-326	438	5	nigerian	nigerian	ADJ
gujaf-326	438	6	small	small	ADJ
gujaf-326	438	7	and	and	CCONJ
gujaf-326	438	8	medium	medium	ADJ
gujaf-326	438	9	enterprises	enterprise	NOUN
gujaf-326	438	10	.	.	PUNCT
gujaf-326	439	1	mediterranean	mediterranean	PROPN
gujaf-326	439	2	journal	journal	PROPN
gujaf-326	439	3	of	of	ADP
gujaf-326	439	4	social	social	ADJ
gujaf-326	439	5	sciences	sciences	PROPN
gujaf-326	439	6	mcser	mcser	NOUN
gujaf-326	439	7	publishing	publishing	NOUN
gujaf-326	439	8	,	,	PUNCT
gujaf-326	439	9	rome	rome	PROPN
gujaf-326	439	10	-	-	PUNCT
gujaf-326	439	11	italy	italy	PROPN
gujaf-326	439	12	vol	vol	NOUN
gujaf-326	439	13	.	.	PROPN
gujaf-326	439	14	7	7	NUM
gujaf-326	440	1	no	no	DET
gujaf-326	440	2	1	1	NUM
gujaf-326	440	3	.	.	PUNCT
gujaf-326	441	1	bagozzi	bagozzi	PROPN
gujaf-326	441	2	,	,	PUNCT
gujaf-326	441	3	r.	r.	PROPN
gujaf-326	441	4	p.	p.	PROPN
gujaf-326	441	5	,	,	PUNCT
gujaf-326	441	6	&	&	CCONJ
gujaf-326	441	7	yi	yi	PROPN
gujaf-326	441	8	,	,	PUNCT
gujaf-326	441	9	y.	y.	PROPN
gujaf-326	441	10	(	(	PUNCT
gujaf-326	441	11	1988	1988	NUM
gujaf-326	441	12	)	)	PUNCT
gujaf-326	441	13	.	.	PUNCT
gujaf-326	442	1	the	the	DET
gujaf-326	442	2	evaluation	evaluation	NOUN
gujaf-326	442	3	of	of	ADP
gujaf-326	442	4	structural	structural	ADJ
gujaf-326	442	5	equation	equation	NOUN
gujaf-326	442	6	models	model	NOUN
gujaf-326	442	7	.	.	PUNCT
gujaf-326	443	1	journal	journal	NOUN
gujaf-326	443	2	of	of	ADP
gujaf-326	443	3	the	the	DET
gujaf-326	443	4	academy	academy	NOUN
gujaf-326	443	5	of	of	ADP
gujaf-326	443	6	marketing	marketing	NOUN
gujaf-326	443	7	vol	vol	NOUN
gujaf-326	443	8	.	.	PUNCT
gujaf-326	444	1	16	16	NUM
gujaf-326	444	2	,	,	PUNCT
gujaf-326	444	3	74	74	NUM
gujaf-326	444	4	-	-	SYM
gujaf-326	444	5	94	94	NUM
gujaf-326	444	6	.	.	PUNCT
gujaf-326	444	7	bisrat	bisrat	NOUN
gujaf-326	444	8	,	,	PUNCT
gujaf-326	444	9	a.	a.	NOUN
gujaf-326	444	10	(	(	PUNCT
gujaf-326	444	11	2010	2010	NUM
gujaf-326	444	12	)	)	PUNCT
gujaf-326	444	13	.	.	PUNCT
gujaf-326	445	1	an	an	DET
gujaf-326	445	2	examination	examination	NOUN
gujaf-326	445	3	of	of	ADP
gujaf-326	445	4	the	the	DET
gujaf-326	445	5	link	link	NOUN
gujaf-326	445	6	between	between	ADP
gujaf-326	445	7	tax	tax	NOUN
gujaf-326	445	8	administration	administration	NOUN
gujaf-326	445	9	and	and	CCONJ
gujaf-326	445	10	value	value	NOUN
gujaf-326	445	11	added	add	VERB
gujaf-326	445	12	tax	tax	NOUN
gujaf-326	445	13	compliance	compliance	NOUN
gujaf-326	445	14	in	in	ADP
gujaf-326	445	15	ethiopia	ethiopia	PROPN
gujaf-326	445	16	,	,	PUNCT
gujaf-326	445	17	addis	addis	PROPN
gujaf-326	445	18	ababa	ababa	PROPN
gujaf-326	445	19	ethiopia	ethiopia	PROPN
gujaf-326	445	20	.	.	PUNCT
gujaf-326	446	1	chin	chin	PROPN
gujaf-326	446	2	,	,	PUNCT
gujaf-326	446	3	w.w	w.w	PROPN
gujaf-326	446	4	.	.	PROPN
gujaf-326	446	5	,	,	PUNCT
gujaf-326	446	6	johnson	johnson	PROPN
gujaf-326	446	7	,	,	PUNCT
gujaf-326	446	8	n.	n.	PROPN
gujaf-326	446	9	,	,	PUNCT
gujaf-326	446	10	&	&	CCONJ
gujaf-326	446	11	schwar	schwar	PROPN
gujaf-326	446	12	,	,	PUNCT
gujaf-326	446	13	a.	a.	NOUN
gujaf-326	446	14	(	(	PUNCT
gujaf-326	446	15	2008	2008	NUM
gujaf-326	446	16	)	)	PUNCT
gujaf-326	446	17	.	.	PUNCT
gujaf-326	447	1	a	a	DET
gujaf-326	447	2	fast	fast	ADJ
gujaf-326	447	3	form	form	NOUN
gujaf-326	447	4	approach	approach	NOUN
gujaf-326	447	5	to	to	ADP
gujaf-326	447	6	measuring	measure	VERB
gujaf-326	447	7	technology	technology	NOUN
gujaf-326	447	8	acceptance	acceptance	NOUN
gujaf-326	447	9	and	and	CCONJ
gujaf-326	447	10	other	other	ADJ
gujaf-326	447	11	constructs	construct	NOUN
gujaf-326	447	12	.	.	PUNCT
gujaf-326	448	1	journal	journal	NOUN
gujaf-326	448	2	of	of	ADP
gujaf-326	448	3	management	management	NOUN
gujaf-326	448	4	information	information	NOUN
gujaf-326	448	5	systems	systems	PROPN
gujaf-326	448	6	research	research	NOUN
gujaf-326	448	7	center	center	NOUN
gujaf-326	448	8	,	,	PUNCT
gujaf-326	448	9	university	university	NOUN
gujaf-326	448	10	of	of	ADP
gujaf-326	448	11	minnesota	minnesota	PROPN
gujaf-326	448	12	vol	vol	NOUN
gujaf-326	448	13	.	.	PROPN
gujaf-326	449	1	32	32	NUM
gujaf-326	449	2	no.4	no.4	PROPN
gujaf-326	449	3	pp	pp	NUM
gujaf-326	449	4	.	.	PUNCT
gujaf-326	450	1	687	687	NUM
gujaf-326	450	2	-	-	SYM
gujaf-326	450	3	703	703	NUM
gujaf-326	450	4	.	.	PUNCT
gujaf-326	451	1	chin	chin	PROPN
gujaf-326	451	2	,	,	PUNCT
gujaf-326	451	3	w.w	w.w	X
gujaf-326	451	4	(	(	PUNCT
gujaf-326	451	5	1998	1998	NUM
gujaf-326	451	6	)	)	PUNCT
gujaf-326	451	7	,	,	PUNCT
gujaf-326	451	8	commentary	commentary	NOUN
gujaf-326	451	9	issues	issue	NOUN
gujaf-326	451	10	and	and	CCONJ
gujaf-326	451	11	opinion	opinion	NOUN
gujaf-326	451	12	on	on	ADP
gujaf-326	451	13	structural	structural	ADJ
gujaf-326	451	14	equation	equation	NOUN
gujaf-326	451	15	modeling	modeling	NOUN
gujaf-326	451	16	.	.	PUNCT
gujaf-326	452	1	journal	journal	PROPN
gujaf-326	452	2	of	of	ADP
gujaf-326	452	3	management	management	NOUN
gujaf-326	452	4	information	information	NOUN
gujaf-326	452	5	systems	systems	PROPN
gujaf-326	452	6	research	research	NOUN
gujaf-326	452	7	center	center	NOUN
gujaf-326	452	8	,	,	PUNCT
gujaf-326	452	9	university	university	NOUN
gujaf-326	452	10	of	of	ADP
gujaf-326	452	11	minnesota	minnesota	PROPN
gujaf-326	452	12	vol	vol	NOUN
gujaf-326	452	13	.	.	PUNCT
gujaf-326	452	14	22	22	NUM
gujaf-326	452	15	no.1	no.1	NUM
gujaf-326	452	16	pp	pp	NOUN
gujaf-326	452	17	.	.	PUNCT
gujaf-326	453	1	vii	vii	PROPN
gujaf-326	453	2	-	-	PUNCT
gujaf-326	453	3	xvi	xvi	PROPN
gujaf-326	453	4	cohen	cohen	PROPN
gujaf-326	453	5	,	,	PUNCT
gujaf-326	453	6	j.	j.	PROPN
gujaf-326	453	7	(	(	PUNCT
gujaf-326	453	8	1988	1988	NUM
gujaf-326	453	9	)	)	PUNCT
gujaf-326	453	10	.	.	PUNCT
gujaf-326	454	1	statistical	statistical	ADJ
gujaf-326	454	2	power	power	NOUN
gujaf-326	454	3	analysis	analysis	NOUN
gujaf-326	454	4	for	for	ADP
gujaf-326	454	5	the	the	DET
gujaf-326	454	6	behavioral	behavioral	ADJ
gujaf-326	454	7	sciences	science	NOUN
gujaf-326	454	8	,	,	PUNCT
gujaf-326	454	9	hillsdale	hillsdale	NOUN
gujaf-326	454	10	,	,	PUNCT
gujaf-326	454	11	nj	nj	PROPN
gujaf-326	454	12	:	:	PUNCT
gujaf-326	454	13	lawrence	lawrence	PROPN
gujaf-326	454	14	erlbaum	erlbaum	PROPN
gujaf-326	454	15	daniel	daniel	PROPN
gujaf-326	454	16	,	,	PUNCT
gujaf-326	454	17	a.	a.	PROPN
gujaf-326	454	18	,	,	PUNCT
gujaf-326	454	19	&	&	CCONJ
gujaf-326	454	20	akowe	akowe	NOUN
gujaf-326	454	21	,	,	PUNCT
gujaf-326	454	22	a.	a.	NOUN
gujaf-326	454	23	,	,	PUNCT
gujaf-326	454	24	&	&	CCONJ
gujaf-326	454	25	awaje	awaje	PROPN
gujaf-326	454	26	,	,	PUNCT
gujaf-326	454	27	a.	a.	NOUN
gujaf-326	454	28	(	(	PUNCT
gujaf-326	454	29	2016	2016	NUM
gujaf-326	454	30	)	)	PUNCT
gujaf-326	454	31	.	.	PUNCT
gujaf-326	455	1	tax	tax	NOUN
gujaf-326	455	2	compliance	compliance	NOUN
gujaf-326	455	3	behaviour	behaviour	NOUN
gujaf-326	455	4	of	of	ADP
gujaf-326	455	5	small	small	ADJ
gujaf-326	455	6	scale	scale	NOUN
gujaf-326	455	7	enterprises	enterprise	NOUN
gujaf-326	455	8	in	in	ADP
gujaf-326	455	9	bassa	bassa	PROPN
gujaf-326	455	10	local	local	ADJ
gujaf-326	455	11	government	government	NOUN
gujaf-326	455	12	area	area	NOUN
gujaf-326	455	13	of	of	ADP
gujaf-326	455	14	kogi	kogi	PROPN
gujaf-326	455	15	state	state	PROPN
gujaf-326	455	16	.	.	PUNCT
gujaf-326	456	1	journal	journal	PROPN
gujaf-326	456	2	of	of	ADP
gujaf-326	456	3	good	good	ADJ
gujaf-326	456	4	governance	governance	NOUN
gujaf-326	456	5	and	and	CCONJ
gujaf-326	456	6	sustainable	sustainable	ADJ
gujaf-326	456	7	development	development	NOUN
gujaf-326	456	8	in	in	ADP
gujaf-326	456	9	africa	africa	PROPN
gujaf-326	456	10	,	,	PUNCT
gujaf-326	456	11	3(1	3(1	NUM
gujaf-326	456	12	)	)	PUNCT
gujaf-326	456	13	,	,	PUNCT
gujaf-326	456	14	58	58	NUM
gujaf-326	456	15	-	-	SYM
gujaf-326	456	16	72	72	NUM
gujaf-326	456	17	.	.	PUNCT
gujaf-326	457	1	david	david	PROPN
gujaf-326	457	2	,	,	PUNCT
gujaf-326	457	3	c.	c.	PROPN
gujaf-326	457	4	(	(	PUNCT
gujaf-326	457	5	2014	2014	NUM
gujaf-326	457	6	)	)	PUNCT
gujaf-326	457	7	.	.	PUNCT
gujaf-326	458	1	the	the	DET
gujaf-326	458	2	importance	importance	NOUN
gujaf-326	458	3	of	of	ADP
gujaf-326	458	4	taxes	taxis	NOUN
gujaf-326	458	5	.	.	PUNCT
gujaf-326	459	1	retrieved	retrieve	VERB
gujaf-326	459	2	from	from	ADP
gujaf-326	459	3	https://richardkleincpa.com/importance	https://richardkleincpa.com/importance	PROPN
gujaf-326	459	4	-of	-of	NOUN
gujaf-326	459	5	-	-	PUNCT
gujaf-326	459	6	taxes/.	taxes/.	NOUN
gujaf-326	459	7	accessed	access	VERB
gujaf-326	459	8	on	on	ADP
gujaf-326	459	9	11/09/19	11/09/19	PROPN
gujaf-326	459	10	dejan	dejan	PROPN
gujaf-326	459	11	,	,	PUNCT
gujaf-326	459	12	r.	r.	PROPN
gujaf-326	459	13	(	(	PUNCT
gujaf-326	459	14	2019	2019	NUM
gujaf-326	459	15	)	)	PUNCT
gujaf-326	459	16	.	.	PUNCT
gujaf-326	460	1	tax	tax	NOUN
gujaf-326	460	2	-	-	PUNCT
gujaf-326	460	3	related	relate	VERB
gujaf-326	460	4	burden	burden	NOUN
gujaf-326	460	5	on	on	ADP
gujaf-326	460	6	smes	sme	NOUN
gujaf-326	460	7	in	in	ADP
gujaf-326	460	8	the	the	DET
gujaf-326	460	9	european	european	PROPN
gujaf-326	460	10	union	union	PROPN
gujaf-326	460	11	:	:	PUNCT
gujaf-326	460	12	the	the	DET
gujaf-326	460	13	case	case	NOUN
gujaf-326	460	14	of	of	ADP
gujaf-326	460	15	slovenia	slovenia	PROPN
gujaf-326	460	16	.	.	PUNCT
gujaf-326	461	1	mediterranean	mediterranean	PROPN
gujaf-326	461	2	journal	journal	PROPN
gujaf-326	461	3	of	of	ADP
gujaf-326	461	4	social	social	ADJ
gujaf-326	461	5	sciences	science	NOUN
gujaf-326	461	6	,	,	PUNCT
gujaf-326	461	7	10(2	10(2	NUM
gujaf-326	461	8	)	)	PUNCT
gujaf-326	461	9	,	,	PUNCT
gujaf-326	461	10	69	69	NUM
gujaf-326	461	11	-	-	SYM
gujaf-326	461	12	79	79	NUM
gujaf-326	461	13	.	.	PUNCT
gujaf-326	462	1	dillman	dillman	PROPN
gujaf-326	462	2	,	,	PUNCT
gujaf-326	462	3	d.	d.	PROPN
gujaf-326	462	4	a.	a.	PROPN
gujaf-326	462	5	(	(	PUNCT
gujaf-326	462	6	2000	2000	NUM
gujaf-326	462	7	)	)	PUNCT
gujaf-326	462	8	.	.	PUNCT
gujaf-326	463	1	mail	mail	NOUN
gujaf-326	463	2	and	and	CCONJ
gujaf-326	463	3	internet	internet	NOUN
gujaf-326	463	4	surveys	survey	NOUN
gujaf-326	463	5	:	:	PUNCT
gujaf-326	463	6	the	the	DET
gujaf-326	463	7	tailored	tailor	VERB
gujaf-326	463	8	design	design	NOUN
gujaf-326	463	9	method	method	NOUN
gujaf-326	463	10	.	.	PUNCT
gujaf-326	464	1	in	in	ADP
gujaf-326	464	2	lindner	lindner	PROPN
gujaf-326	464	3	,	,	PUNCT
gujaf-326	464	4	j.	j.	PROPN
gujaf-326	464	5	r.	r.	PROPN
gujaf-326	464	6	,	,	PUNCT
gujaf-326	464	7	murphy	murphy	PROPN
gujaf-326	464	8	,	,	PUNCT
gujaf-326	464	9	t.	t.	PROPN
gujaf-326	464	10	h.	h.	PROPN
gujaf-326	464	11	&	&	CCONJ
gujaf-326	464	12	briers	briers	PROPN
gujaf-326	464	13	,	,	PUNCT
gujaf-326	464	14	g.	g.	PROPN
gujaf-326	464	15	e.	e.	PROPN
gujaf-326	464	16	(	(	PUNCT
gujaf-326	464	17	2001	2001	NUM
gujaf-326	464	18	)	)	PUNCT
gujaf-326	464	19	.	.	PUNCT
gujaf-326	465	1	handling	handle	VERB
gujaf-326	465	2	nonresponse	nonresponse	NOUN
gujaf-326	465	3	in	in	ADP
gujaf-326	465	4	social	social	ADJ
gujaf-326	465	5	science	science	NOUN
gujaf-326	465	6	research	research	NOUN
gujaf-326	465	7	.	.	PUNCT
gujaf-326	466	1	journal	journal	NOUN
gujaf-326	466	2	of	of	ADP
gujaf-326	466	3	agricultural	agricultural	ADJ
gujaf-326	466	4	education	education	NOUN
gujaf-326	466	5	,	,	PUNCT
gujaf-326	466	6	42(4	42(4	PROPN
gujaf-326	466	7	)	)	PUNCT
gujaf-326	466	8	,	,	PUNCT
gujaf-326	466	9	43	43	NUM
gujaf-326	466	10	-	-	SYM
gujaf-326	466	11	53	53	NUM
gujaf-326	466	12	.	.	PUNCT
gujaf-326	467	1	dlamini	dlamini	PROPN
gujaf-326	467	2	,	,	PUNCT
gujaf-326	467	3	b.	b.	PROPN
gujaf-326	467	4	(	(	PUNCT
gujaf-326	467	5	2017	2017	NUM
gujaf-326	467	6	)	)	PUNCT
gujaf-326	467	7	.	.	PUNCT
gujaf-326	468	1	determinants	determinant	NOUN
gujaf-326	468	2	of	of	ADP
gujaf-326	468	3	tax	tax	NOUN
gujaf-326	468	4	non	non	NOUN
gujaf-326	468	5	-	-	NOUN
gujaf-326	468	6	compliance	compliance	NOUN
gujaf-326	468	7	among	among	ADP
gujaf-326	468	8	small	small	ADJ
gujaf-326	468	9	and	and	CCONJ
gujaf-326	468	10	medium	medium	ADJ
gujaf-326	468	11	enterprises	enterprise	NOUN
gujaf-326	468	12	in	in	ADP
gujaf-326	468	13	zimbabwe	zimbabwe	PROPN
gujaf-326	468	14	.	.	PUNCT
gujaf-326	469	1	journal	journal	PROPN
gujaf-326	469	2	of	of	ADP
gujaf-326	469	3	economics	economic	NOUN
gujaf-326	469	4	and	and	CCONJ
gujaf-326	469	5	behavioural	behavioural	ADJ
gujaf-326	469	6	studies	study	NOUN
gujaf-326	469	7	,	,	PUNCT
gujaf-326	469	8	9(4	9(4	NUM
gujaf-326	469	9	)	)	PUNCT
gujaf-326	469	10	,	,	PUNCT
gujaf-326	469	11	242	242	NUM
gujaf-326	469	12	-	-	SYM
gujaf-326	469	13	250	250	NUM
gujaf-326	469	14	.	.	PUNCT
gujaf-326	470	1	etim	etim	PROPN
gujaf-326	470	2	,	,	PUNCT
gujaf-326	470	3	r.	r.	PROPN
gujaf-326	470	4	s.	s.	PROPN
gujaf-326	470	5	,	,	PUNCT
gujaf-326	470	6	jeremiah	jeremiah	PROPN
gujaf-326	470	7	,	,	PUNCT
gujaf-326	470	8	m.	m.	NOUN
gujaf-326	470	9	s.	s.	PROPN
gujaf-326	470	10	,	,	PUNCT
gujaf-326	470	11	&	&	CCONJ
gujaf-326	470	12	dan	dan	PROPN
gujaf-326	470	13	,	,	PUNCT
gujaf-326	470	14	p.	p.	PROPN
gujaf-326	470	15	b.	b.	PROPN
gujaf-326	471	1	(	(	PUNCT
gujaf-326	471	2	2020	2020	NUM
gujaf-326	471	3	)	)	PUNCT
gujaf-326	471	4	.	.	PUNCT
gujaf-326	472	1	tax	tax	NOUN
gujaf-326	472	2	compliance	compliance	NOUN
gujaf-326	472	3	and	and	CCONJ
gujaf-326	472	4	digitalization	digitalization	NOUN
gujaf-326	472	5	of	of	ADP
gujaf-326	472	6	nigerian	nigerian	ADJ
gujaf-326	472	7	economy	economy	NOUN
gujaf-326	472	8	:	:	PUNCT
gujaf-326	472	9	the	the	DET
gujaf-326	472	10	empirical	empirical	ADJ
gujaf-326	472	11	review	review	NOUN
gujaf-326	472	12	.	.	PUNCT
gujaf-326	473	1	american	american	PROPN
gujaf-326	473	2	international	international	PROPN
gujaf-326	473	3	journal	journal	PROPN
gujaf-326	473	4	of	of	ADP
gujaf-326	473	5	social	social	ADJ
gujaf-326	473	6	science	science	NOUN
gujaf-326	473	7	,	,	PUNCT
gujaf-326	473	8	9(2	9(2	NUM
gujaf-326	473	9	)	)	PUNCT
gujaf-326	473	10	,	,	PUNCT
gujaf-326	473	11	42	42	NUM
gujaf-326	473	12	-	-	SYM
gujaf-326	473	13	50	50	NUM
gujaf-326	473	14	.	.	PUNCT
gujaf-326	474	1	etim	etim	PROPN
gujaf-326	474	2	,	,	PUNCT
gujaf-326	474	3	r.	r.	PROPN
gujaf-326	474	4	s.	s.	PROPN
gujaf-326	474	5	,	,	PUNCT
gujaf-326	474	6	jeremiah	jeremiah	PROPN
gujaf-326	474	7	,	,	PUNCT
gujaf-326	474	8	m.	m.	NOUN
gujaf-326	474	9	s.	s.	PROPN
gujaf-326	474	10	,	,	PUNCT
gujaf-326	474	11	&	&	CCONJ
gujaf-326	474	12	dan	dan	PROPN
gujaf-326	474	13	,	,	PUNCT
gujaf-326	474	14	p.	p.	PROPN
gujaf-326	474	15	b.	b.	PROPN
gujaf-326	475	1	(	(	PUNCT
gujaf-326	475	2	2020	2020	NUM
gujaf-326	475	3	)	)	PUNCT
gujaf-326	475	4	.	.	PUNCT
gujaf-326	476	1	tax	tax	NOUN
gujaf-326	476	2	compliance	compliance	NOUN
gujaf-326	476	3	and	and	CCONJ
gujaf-326	476	4	digitalization	digitalization	NOUN
gujaf-326	476	5	of	of	ADP
gujaf-326	476	6	nigerian	nigerian	ADJ
gujaf-326	476	7	economy	economy	NOUN
gujaf-326	476	8	:	:	PUNCT
gujaf-326	476	9	the	the	DET
gujaf-326	476	10	empirical	empirical	ADJ
gujaf-326	476	11	.	.	PUNCT
gujaf-326	477	1	review	review	NOUN
gujaf-326	477	2	.	.	PUNCT
gujaf-326	478	1	american	american	PROPN
gujaf-326	478	2	international	international	PROPN
gujaf-326	478	3	journal	journal	PROPN
gujaf-326	478	4	of	of	ADP
gujaf-326	478	5	social	social	ADJ
gujaf-326	478	6	science	science	NOUN
gujaf-326	478	7	,	,	PUNCT
gujaf-326	478	8	9(2	9(2	NUM
gujaf-326	478	9	)	)	PUNCT
gujaf-326	478	10	,	,	PUNCT
gujaf-326	478	11	42	42	NUM
gujaf-326	478	12	-	-	SYM
gujaf-326	478	13	50	50	NUM
gujaf-326	478	14	.	.	PUNCT
gujaf-326	479	1	https://richardkleincpa.com/importance%20-of-taxes/	https://richardkleincpa.com/importance%20-of-taxes/	PROPN
gujaf-326	479	2	gusau	gusau	ADJ
gujaf-326	479	3	journal	journal	NOUN
gujaf-326	479	4	of	of	ADP
gujaf-326	479	5	accounting	accounting	NOUN
gujaf-326	479	6	and	and	CCONJ
gujaf-326	479	7	finance	finance	NOUN
gujaf-326	479	8	,	,	PUNCT
gujaf-326	479	9	vol	vol	NOUN
gujaf-326	479	10	.	.	PROPN
gujaf-326	479	11	5	5	NUM
gujaf-326	479	12	,	,	PUNCT
gujaf-326	479	13	issue	issue	NOUN
gujaf-326	479	14	2	2	NUM
gujaf-326	479	15	,	,	PUNCT
gujaf-326	479	16	october	october	PROPN
gujaf-326	479	17	,	,	PUNCT
gujaf-326	479	18	2024	2024	NUM
gujaf-326	479	19	279	279	NUM
gujaf-326	479	20	etim	etim	ADJ
gujaf-326	479	21	,	,	PUNCT
gujaf-326	479	22	u.	u.	PROPN
gujaf-326	479	23	(	(	PUNCT
gujaf-326	479	24	2017	2017	NUM
gujaf-326	479	25	)	)	PUNCT
gujaf-326	479	26	.	.	PUNCT
gujaf-326	480	1	voluntary	voluntary	ADJ
gujaf-326	480	2	tax	tax	NOUN
gujaf-326	480	3	compliance	compliance	NOUN
gujaf-326	480	4	in	in	ADP
gujaf-326	480	5	nigeria	nigeria	PROPN
gujaf-326	480	6	:	:	PUNCT
gujaf-326	480	7	beyond	beyond	ADP
gujaf-326	480	8	the	the	DET
gujaf-326	480	9	silhouette	silhouette	NOUN
gujaf-326	480	10	of	of	ADP
gujaf-326	480	11	vaids	vaids	PROPN
gujaf-326	480	12	.	.	PUNCT
gujaf-326	481	1	retrieved	retrieve	VERB
gujaf-326	481	2	from	from	ADP
gujaf-326	481	3	http://accountingbychoice.com/voluntary-tax-compliance-in-nigeria/.	http://accountingbychoice.com/voluntary-tax-compliance-in-nigeria/.	NOUN
gujaf-326	481	4	accessed	access	VERB
gujaf-326	481	5	on	on	ADP
gujaf-326	481	6	10/09/19	10/09/19	PROPN
gujaf-326	481	7	.	.	PUNCT
gujaf-326	481	8	falk	falk	PROPN
gujaf-326	481	9	,	,	PUNCT
gujaf-326	481	10	m.	m.	NOUN
gujaf-326	481	11	&	&	CCONJ
gujaf-326	481	12	miller	miller	PROPN
gujaf-326	481	13	,	,	PUNCT
gujaf-326	481	14	a.	a.	NOUN
gujaf-326	481	15	g	g	PROPN
gujaf-326	481	16	,	,	PUNCT
gujaf-326	481	17	(	(	PUNCT
gujaf-326	481	18	1992	1992	NUM
gujaf-326	481	19	)	)	PUNCT
gujaf-326	481	20	,	,	PUNCT
gujaf-326	481	21	infrared	infrare	VERB
gujaf-326	481	22	spectrum	spectrum	NOUN
gujaf-326	481	23	of	of	ADP
gujaf-326	481	24	carbon	carbon	NOUN
gujaf-326	481	25	dioxide	dioxide	NOUN
gujaf-326	481	26	in	in	ADP
gujaf-326	481	27	aqueous	aqueous	ADJ
gujaf-326	481	28	solution	solution	NOUN
gujaf-326	481	29	vibrational	vibrational	NOUN
gujaf-326	481	30	spectroscopy	spectroscopy	NOUN
gujaf-326	481	31	vol.4	vol.4	PROPN
gujaf-326	481	32	issue	issue	NOUN
gujaf-326	481	33	1	1	NUM
gujaf-326	481	34	,	,	PUNCT
gujaf-326	481	35	pp	pp	ADJ
gujaf-326	481	36	.	.	PUNCT
gujaf-326	482	1	105	105	NUM
gujaf-326	482	2	-	-	SYM
gujaf-326	482	3	108	108	NUM
gujaf-326	482	4	.	.	PUNCT
gujaf-326	483	1	fornell	fornell	PROPN
gujaf-326	483	2	,	,	PUNCT
gujaf-326	483	3	c.	c.	PROPN
gujaf-326	483	4	&	&	CCONJ
gujaf-326	483	5	larcker	larcker	PROPN
gujaf-326	483	6	,	,	PUNCT
gujaf-326	483	7	d.	d.	PROPN
gujaf-326	483	8	f	f	PROPN
gujaf-326	483	9	,	,	PUNCT
gujaf-326	483	10	(	(	PUNCT
gujaf-326	483	11	1981	1981	NUM
gujaf-326	483	12	)	)	PUNCT
gujaf-326	483	13	evaluating	evaluate	VERB
gujaf-326	483	14	structural	structural	ADJ
gujaf-326	483	15	equation	equation	NOUN
gujaf-326	483	16	models	model	NOUN
gujaf-326	483	17	with	with	ADP
gujaf-326	483	18	unobservable	unobservable	ADJ
gujaf-326	483	19	variables	variable	NOUN
gujaf-326	483	20	and	and	CCONJ
gujaf-326	483	21	measurement	measurement	NOUN
gujaf-326	483	22	error	error	NOUN
gujaf-326	483	23	.	.	PUNCT
gujaf-326	484	1	journal	journal	NOUN
gujaf-326	484	2	of	of	ADP
gujaf-326	484	3	marketing	marketing	NOUN
gujaf-326	484	4	science	science	NOUN
gujaf-326	484	5	,	,	PUNCT
gujaf-326	484	6	vol	vol	NOUN
gujaf-326	484	7	.	.	PROPN
gujaf-326	484	8	18	18	NUM
gujaf-326	484	9	,	,	PUNCT
gujaf-326	484	10	issue	issue	NOUN
gujaf-326	484	11	1	1	NUM
gujaf-326	484	12	,	,	PUNCT
gujaf-326	484	13	pp	pp	ADJ
gujaf-326	484	14	.	.	PUNCT
gujaf-326	485	1	39	39	NUM
gujaf-326	485	2	-	-	SYM
gujaf-326	485	3	50	50	NUM
gujaf-326	485	4	.	.	PUNCT
gujaf-326	486	1	gold	gold	NOUN
gujaf-326	486	2	,	,	PUNCT
gujaf-326	486	3	a.	a.	PROPN
gujaf-326	486	4	h.	h.	PROPN
gujaf-326	486	5	,	,	PUNCT
gujaf-326	486	6	malhotra	malhotra	PROPN
gujaf-326	486	7	,	,	PUNCT
gujaf-326	486	8	a.	a.	PROPN
gujaf-326	486	9	,	,	PUNCT
gujaf-326	486	10	&	&	CCONJ
gujaf-326	486	11	segars	segar	NOUN
gujaf-326	486	12	,	,	PUNCT
gujaf-326	486	13	a.	a.	PROPN
gujaf-326	486	14	h.	h.	PROPN
gujaf-326	486	15	,	,	PUNCT
gujaf-326	486	16	(	(	PUNCT
gujaf-326	486	17	2001	2001	NUM
gujaf-326	486	18	)	)	PUNCT
gujaf-326	486	19	,	,	PUNCT
gujaf-326	486	20	knowledge	knowledge	NOUN
gujaf-326	486	21	management	management	NOUN
gujaf-326	486	22	:	:	PUNCT
gujaf-326	486	23	an	an	DET
gujaf-326	486	24	organizational	organizational	ADJ
gujaf-326	486	25	capabilities	capability	NOUN
gujaf-326	486	26	perspective	perspective	NOUN
gujaf-326	486	27	.	.	PUNCT
gujaf-326	487	1	journal	journal	NOUN
gujaf-326	487	2	of	of	ADP
gujaf-326	487	3	management	management	NOUN
gujaf-326	487	4	information	information	NOUN
gujaf-326	487	5	systems	system	NOUN
gujaf-326	487	6	vol	vol	NOUN
gujaf-326	487	7	.	.	PROPN
gujaf-326	487	8	18	18	NUM
gujaf-326	487	9	,	,	PUNCT
gujaf-326	487	10	issue	issue	NOUN
gujaf-326	487	11	1	1	NUM
gujaf-326	487	12	,	,	PUNCT
gujaf-326	487	13	pp	pp	ADJ
gujaf-326	487	14	.	.	PUNCT
gujaf-326	488	1	185	185	NUM
gujaf-326	488	2	-	-	SYM
gujaf-326	488	3	214	214	NUM
gujaf-326	488	4	.	.	PUNCT
gujaf-326	488	5	gómez	gómez	NOUN
gujaf-326	488	6	,	,	PUNCT
gujaf-326	488	7	r.	r.	PROPN
gujaf-326	488	8	,	,	PUNCT
gujaf-326	488	9	&	&	CCONJ
gujaf-326	488	10	martinez	martinez	PROPN
gujaf-326	488	11	,	,	PUNCT
gujaf-326	488	12	p.	p.	NOUN
gujaf-326	488	13	(	(	PUNCT
gujaf-326	488	14	2018	2018	NUM
gujaf-326	488	15	)	)	PUNCT
gujaf-326	488	16	.	.	PUNCT
gujaf-326	489	1	the	the	DET
gujaf-326	489	2	impact	impact	NOUN
gujaf-326	489	3	of	of	ADP
gujaf-326	489	4	tax	tax	NOUN
gujaf-326	489	5	burden	burden	NOUN
gujaf-326	489	6	on	on	ADP
gujaf-326	489	7	tax	tax	NOUN
gujaf-326	489	8	compliance	compliance	NOUN
gujaf-326	489	9	in	in	ADP
gujaf-326	489	10	the	the	DET
gujaf-326	489	11	informal	informal	ADJ
gujaf-326	489	12	sector	sector	NOUN
gujaf-326	489	13	:	:	PUNCT
gujaf-326	489	14	evidence	evidence	NOUN
gujaf-326	489	15	from	from	ADP
gujaf-326	489	16	latin	latin	PROPN
gujaf-326	489	17	america	america	PROPN
gujaf-326	489	18	.	.	PUNCT
gujaf-326	490	1	journal	journal	PROPN
gujaf-326	490	2	of	of	ADP
gujaf-326	490	3	development	development	NOUN
gujaf-326	490	4	studies	study	NOUN
gujaf-326	490	5	,	,	PUNCT
gujaf-326	490	6	54(7	54(7	NOUN
gujaf-326	490	7	)	)	PUNCT
gujaf-326	490	8	,	,	PUNCT
gujaf-326	490	9	987	987	NUM
gujaf-326	490	10	-	-	SYM
gujaf-326	490	11	1005	1005	NUM
gujaf-326	490	12	.	.	PUNCT
gujaf-326	491	1	gregory	gregory	PROPN
gujaf-326	491	2	,	,	PUNCT
gujaf-326	491	3	a.	a.	NOUN
gujaf-326	491	4	a.	a.	PROPN
gujaf-326	491	5	,	,	PUNCT
gujaf-326	491	6	&	&	CCONJ
gujaf-326	491	7	ndu	ndu	PROPN
gujaf-326	491	8	,	,	PUNCT
gujaf-326	491	9	o.	o.	NOUN
gujaf-326	491	10	m.	m.	NOUN
gujaf-326	491	11	(	(	PUNCT
gujaf-326	491	12	2023	2023	NUM
gujaf-326	491	13	)	)	PUNCT
gujaf-326	491	14	.	.	PUNCT
gujaf-326	492	1	tax	tax	NOUN
gujaf-326	492	2	collection	collection	NOUN
gujaf-326	492	3	,	,	PUNCT
gujaf-326	492	4	utilization	utilization	NOUN
gujaf-326	492	5	systems	system	NOUN
gujaf-326	492	6	and	and	CCONJ
gujaf-326	492	7	the	the	DET
gujaf-326	492	8	performance	performance	NOUN
gujaf-326	492	9	of	of	ADP
gujaf-326	492	10	small	small	ADJ
gujaf-326	492	11	and	and	CCONJ
gujaf-326	492	12	medium	medium	ADJ
gujaf-326	492	13	scale	scale	NOUN
gujaf-326	492	14	enterprises	enterprise	NOUN
gujaf-326	492	15	in	in	ADP
gujaf-326	492	16	nigeria	nigeria	PROPN
gujaf-326	492	17	:	:	PUNCT
gujaf-326	492	18	a	a	DET
gujaf-326	492	19	multivariate	multivariate	NOUN
gujaf-326	492	20	approach	approach	NOUN
gujaf-326	492	21	.	.	PUNCT
gujaf-326	493	1	journal	journal	NOUN
gujaf-326	493	2	of	of	ADP
gujaf-326	493	3	tax	tax	NOUN
gujaf-326	493	4	reform	reform	NOUN
gujaf-326	493	5	,	,	PUNCT
gujaf-326	493	6	9(2	9(2	NUM
gujaf-326	493	7	)	)	PUNCT
gujaf-326	493	8	,	,	PUNCT
gujaf-326	493	9	134	134	NUM
gujaf-326	493	10	-	-	SYM
gujaf-326	493	11	144	144	NUM
gujaf-326	493	12	.	.	PUNCT
gujaf-326	494	1	hair	hair	NOUN
gujaf-326	494	2	,	,	PUNCT
gujaf-326	494	3	j.	j.	PROPN
gujaf-326	494	4	,	,	PUNCT
gujaf-326	494	5	black	black	PROPN
gujaf-326	494	6	,	,	PUNCT
gujaf-326	494	7	w.	w.	PROPN
gujaf-326	494	8	,	,	PUNCT
gujaf-326	494	9	babin	babin	PROPN
gujaf-326	494	10	,	,	PUNCT
gujaf-326	494	11	b.	b.	PROPN
gujaf-326	494	12	,	,	PUNCT
gujaf-326	494	13	&	&	CCONJ
gujaf-326	494	14	anderson	anderson	PROPN
gujaf-326	494	15	,	,	PUNCT
gujaf-326	494	16	r.	r.	PROPN
gujaf-326	494	17	(	(	PUNCT
gujaf-326	494	18	2014	2014	NUM
gujaf-326	494	19	)	)	PUNCT
gujaf-326	494	20	.	.	PUNCT
gujaf-326	495	1	multivariate	multivariate	NOUN
gujaf-326	495	2	data	datum	NOUN
gujaf-326	495	3	analysis	analysis	NOUN
gujaf-326	495	4	(	(	PUNCT
gujaf-326	495	5	7th	7th	ADJ
gujaf-326	495	6	ed	ed	NOUN
gujaf-326	495	7	.	.	PUNCT
gujaf-326	495	8	)	)	PUNCT
gujaf-326	495	9	.	.	PUNCT
gujaf-326	496	1	uk	uk	PROPN
gujaf-326	496	2	:	:	PUNCT
gujaf-326	496	3	pearson	pearson	PROPN
gujaf-326	496	4	new	new	PROPN
gujaf-326	496	5	international	international	PROPN
gujaf-326	496	6	edition	edition	PROPN
gujaf-326	496	7	.	.	PUNCT
gujaf-326	497	1	hair	hair	NOUN
gujaf-326	497	2	,	,	PUNCT
gujaf-326	497	3	j.	j.	PROPN
gujaf-326	497	4	,	,	PUNCT
gujaf-326	497	5	ringle	ringle	PROPN
gujaf-326	497	6	,	,	PUNCT
gujaf-326	497	7	c.	c.	PROPN
gujaf-326	497	8	m.	m.	PROPN
gujaf-326	497	9	,	,	PUNCT
gujaf-326	497	10	&	&	CCONJ
gujaf-326	497	11	sarstedt	sarstedt	NOUN
gujaf-326	497	12	,	,	PUNCT
gujaf-326	497	13	m.	m.	NOUN
gujaf-326	497	14	(	(	PUNCT
gujaf-326	497	15	2013	2013	NUM
gujaf-326	497	16	)	)	PUNCT
gujaf-326	497	17	,	,	PUNCT
gujaf-326	497	18	partial	partial	ADJ
gujaf-326	497	19	least	least	ADJ
gujaf-326	497	20	squares	square	VERB
gujaf-326	497	21	structural	structural	ADJ
gujaf-326	497	22	equation	equation	NOUN
gujaf-326	497	23	modeling	model	VERB
gujaf-326	497	24	rigorous	rigorous	ADJ
gujaf-326	497	25	applications	application	NOUN
gujaf-326	497	26	,	,	PUNCT
gujaf-326	497	27	better	well	ADJ
gujaf-326	497	28	results	result	NOUN
gujaf-326	497	29	and	and	CCONJ
gujaf-326	497	30	higher	high	ADJ
gujaf-326	497	31	acceptance	acceptance	NOUN
gujaf-326	497	32	.	.	PUNCT
gujaf-326	498	1	long	long	ADJ
gujaf-326	498	2	range	range	NOUN
gujaf-326	498	3	planning	planning	NOUN
gujaf-326	498	4	vol	vol	NOUN
gujaf-326	498	5	.	.	PROPN
gujaf-326	498	6	46	46	NUM
gujaf-326	498	7	,	,	PUNCT
gujaf-326	498	8	issue	issue	NOUN
gujaf-326	498	9	1	1	NUM
gujaf-326	498	10	-	-	SYM
gujaf-326	498	11	2	2	NUM
gujaf-326	498	12	pp	pp	ADP
gujaf-326	498	13	1	1	NUM
gujaf-326	498	14	-	-	SYM
gujaf-326	498	15	12	12	NUM
gujaf-326	498	16	.	.	PUNCT
gujaf-326	499	1	hair	hair	NOUN
gujaf-326	499	2	,	,	PUNCT
gujaf-326	499	3	j.	j.	PROPN
gujaf-326	499	4	,	,	PUNCT
gujaf-326	499	5	ringle	ringle	PROPN
gujaf-326	499	6	,	,	PUNCT
gujaf-326	499	7	c.	c.	PROPN
gujaf-326	499	8	m.	m.	PROPN
gujaf-326	499	9	,	,	PUNCT
gujaf-326	499	10	&	&	CCONJ
gujaf-326	499	11	sarstedt	sarstedt	NOUN
gujaf-326	499	12	,	,	PUNCT
gujaf-326	499	13	m.	m.	NOUN
gujaf-326	499	14	(	(	PUNCT
gujaf-326	499	15	2011	2011	NUM
gujaf-326	499	16	)	)	PUNCT
gujaf-326	499	17	,	,	PUNCT
gujaf-326	499	18	pls	pls	NOUN
gujaf-326	499	19	-	-	PUNCT
gujaf-326	499	20	sem	sem	NOUN
gujaf-326	499	21	:	:	PUNCT
gujaf-326	499	22	indeed	indeed	ADV
gujaf-326	499	23	a	a	DET
gujaf-326	499	24	silver	silver	ADJ
gujaf-326	499	25	bullet	bullet	NOUN
gujaf-326	499	26	.	.	PUNCT
gujaf-326	500	1	journal	journal	NOUN
gujaf-326	500	2	of	of	ADP
gujaf-326	500	3	marketing	marketing	NOUN
gujaf-326	500	4	theory	theory	NOUN
gujaf-326	500	5	and	and	CCONJ
gujaf-326	500	6	practice	practice	NOUN
gujaf-326	500	7	vol	vol	NOUN
gujaf-326	500	8	.	.	PROPN
gujaf-326	500	9	19	19	NUM
gujaf-326	500	10	,	,	PUNCT
gujaf-326	500	11	139	139	NUM
gujaf-326	500	12	-	-	SYM
gujaf-326	500	13	152	152	NUM
gujaf-326	500	14	.	.	PUNCT
gujaf-326	501	1	hansford	hansford	PROPN
gujaf-326	501	2	,	,	PUNCT
gujaf-326	501	3	a.	a.	PROPN
gujaf-326	501	4	&	&	CCONJ
gujaf-326	501	5	hasseldine	hasseldine	PROPN
gujaf-326	501	6	,	,	PUNCT
gujaf-326	501	7	j.	j.	PROPN
gujaf-326	501	8	(	(	PUNCT
gujaf-326	501	9	2012	2012	NUM
gujaf-326	501	10	)	)	PUNCT
gujaf-326	501	11	.	.	PUNCT
gujaf-326	502	1	tax	tax	NOUN
gujaf-326	502	2	compliance	compliance	NOUN
gujaf-326	502	3	costs	cost	NOUN
gujaf-326	502	4	for	for	ADP
gujaf-326	502	5	small	small	ADJ
gujaf-326	502	6	and	and	CCONJ
gujaf-326	502	7	medium	medium	ADJ
gujaf-326	502	8	sized	sized	ADJ
gujaf-326	502	9	enterprises	enterprise	NOUN
gujaf-326	502	10	:	:	PUNCT
gujaf-326	502	11	the	the	DET
gujaf-326	502	12	case	case	NOUN
gujaf-326	502	13	of	of	ADP
gujaf-326	502	14	the	the	DET
gujaf-326	502	15	uk	uk	PROPN
gujaf-326	502	16	.	.	PUNCT
gujaf-326	503	1	e	e	NOUN
gujaf-326	503	2	-	-	NOUN
gujaf-326	503	3	journal	journal	NOUN
gujaf-326	503	4	of	of	ADP
gujaf-326	503	5	tax	tax	NOUN
gujaf-326	503	6	research	research	NOUN
gujaf-326	503	7	.	.	PUNCT
gujaf-326	504	1	10	10	NUM
gujaf-326	504	2	.	.	X
gujaf-326	504	3	288	288	NUM
gujaf-326	504	4	-	-	SYM
gujaf-326	504	5	303	303	NUM
gujaf-326	504	6	henseler	henseler	NOUN
gujaf-326	504	7	,	,	PUNCT
gujaf-326	504	8	j.	j.	PROPN
gujaf-326	504	9	,	,	PUNCT
gujaf-326	504	10	ringle	ringle	PROPN
gujaf-326	504	11	,	,	PUNCT
gujaf-326	504	12	c.	c.	PROPN
gujaf-326	504	13	m.	m.	NOUN
gujaf-326	504	14	,	,	PUNCT
gujaf-326	504	15	&	&	CCONJ
gujaf-326	504	16	sarstedt	sarstedt	PROPN
gujaf-326	504	17	m.	m.	NOUN
gujaf-326	504	18	(	(	PUNCT
gujaf-326	504	19	2015	2015	NUM
gujaf-326	504	20	)	)	PUNCT
gujaf-326	504	21	.	.	PUNCT
gujaf-326	505	1	a	a	DET
gujaf-326	505	2	new	new	ADJ
gujaf-326	505	3	criterion	criterion	NOUN
gujaf-326	505	4	for	for	ADP
gujaf-326	505	5	assessing	assess	VERB
gujaf-326	505	6	discriminant	discriminant	ADJ
gujaf-326	505	7	validity	validity	NOUN
gujaf-326	505	8	in	in	ADP
gujaf-326	505	9	variance	variance	NOUN
gujaf-326	505	10	-	-	PUNCT
gujaf-326	505	11	based	base	VERB
gujaf-326	505	12	structural	structural	ADJ
gujaf-326	505	13	equation	equation	NOUN
gujaf-326	505	14	modeling	modeling	NOUN
gujaf-326	505	15	.	.	PUNCT
gujaf-326	506	1	journal	journal	NOUN
gujaf-326	506	2	of	of	ADP
gujaf-326	506	3	the	the	DET
gujaf-326	506	4	academy	academy	NOUN
gujaf-326	506	5	of	of	ADP
gujaf-326	506	6	marketing	marketing	NOUN
gujaf-326	506	7	science	science	NOUN
gujaf-326	506	8	.	.	PUNCT
gujaf-326	507	1	vol.43	vol.43	ADJ
gujaf-326	507	2	,	,	PUNCT
gujaf-326	507	3	pp	pp	ADV
gujaf-326	507	4	115	115	NUM
gujaf-326	507	5	-	-	SYM
gujaf-326	507	6	135	135	NUM
gujaf-326	507	7	inasius	inasius	NOUN
gujaf-326	507	8	,	,	PUNCT
gujaf-326	507	9	f.	f.	PROPN
gujaf-326	507	10	(	(	PUNCT
gujaf-326	507	11	2018	2018	NUM
gujaf-326	507	12	)	)	PUNCT
gujaf-326	507	13	.	.	PUNCT
gujaf-326	508	1	factors	factor	NOUN
gujaf-326	508	2	influencing	influence	VERB
gujaf-326	508	3	sme	sme	NOUN
gujaf-326	508	4	tax	tax	NOUN
gujaf-326	508	5	compliance	compliance	NOUN
gujaf-326	508	6	:	:	PUNCT
gujaf-326	508	7	evidence	evidence	NOUN
gujaf-326	508	8	from	from	ADP
gujaf-326	508	9	indonesia	indonesia	PROPN
gujaf-326	508	10	.	.	PUNCT
gujaf-326	509	1	international	international	ADJ
gujaf-326	509	2	journal	journal	PROPN
gujaf-326	509	3	of	of	ADP
gujaf-326	509	4	public	public	ADJ
gujaf-326	509	5	administration	administration	NOUN
gujaf-326	509	6	,	,	PUNCT
gujaf-326	509	7	1–13	1–13	NOUN
gujaf-326	509	8	.	.	PUNCT
gujaf-326	510	1	irefe	irefe	NOUN
gujaf-326	510	2	-	-	PUNCT
gujaf-326	510	3	esema	esema	NOUN
gujaf-326	510	4	,	,	PUNCT
gujaf-326	510	5	j.	j.	PROPN
gujaf-326	510	6	,	,	PUNCT
gujaf-326	510	7	&	&	CCONJ
gujaf-326	510	8	akinmade	akinmade	PROPN
gujaf-326	510	9	,	,	PUNCT
gujaf-326	510	10	b.	b.	PROPN
gujaf-326	510	11	(	(	PUNCT
gujaf-326	510	12	2020	2020	NUM
gujaf-326	510	13	)	)	PUNCT
gujaf-326	510	14	.	.	PUNCT
gujaf-326	511	1	automation	automation	NOUN
gujaf-326	511	2	and	and	CCONJ
gujaf-326	511	3	tax	tax	NOUN
gujaf-326	511	4	compliance	compliance	NOUN
gujaf-326	511	5	:	:	PUNCT
gujaf-326	511	6	empirical	empirical	ADJ
gujaf-326	511	7	evidence	evidence	NOUN
gujaf-326	511	8	from	from	ADP
gujaf-326	511	9	nigeria	nigeria	PROPN
gujaf-326	511	10	.	.	PUNCT
gujaf-326	512	1	american	american	PROPN
gujaf-326	512	2	journal	journal	PROPN
gujaf-326	512	3	of	of	ADP
gujaf-326	512	4	theoretical	theoretical	ADJ
gujaf-326	512	5	and	and	CCONJ
gujaf-326	512	6	applied	applied	ADJ
gujaf-326	512	7	business	business	NOUN
gujaf-326	512	8	,	,	PUNCT
gujaf-326	512	9	8(3	8(3	NUM
gujaf-326	512	10	)	)	PUNCT
gujaf-326	512	11	,	,	PUNCT
gujaf-326	512	12	45	45	NUM
gujaf-326	512	13	-	-	SYM
gujaf-326	512	14	58	58	NUM
gujaf-326	512	15	.	.	PUNCT
gujaf-326	513	1	isreal	isreal	PROPN
gujaf-326	513	2	,	,	PUNCT
gujaf-326	513	3	g.d	g.d	PROPN
gujaf-326	513	4	.	.	PROPN
gujaf-326	513	5	(	(	PUNCT
gujaf-326	513	6	2013	2013	NUM
gujaf-326	513	7	)	)	PUNCT
gujaf-326	513	8	.	.	PUNCT
gujaf-326	514	1	determining	determine	VERB
gujaf-326	514	2	sample	sample	NOUN
gujaf-326	514	3	size	size	NOUN
gujaf-326	514	4	.	.	PUNCT
gujaf-326	515	1	institute	institute	PROPN
gujaf-326	515	2	of	of	ADP
gujaf-326	515	3	food	food	PROPN
gujaf-326	515	4	and	and	CCONJ
gujaf-326	515	5	agriculture	agriculture	NOUN
gujaf-326	515	6	sciences	sciences	PROPN
gujaf-326	515	7	(	(	PUNCT
gujaf-326	515	8	ifas	ifas	PROPN
gujaf-326	515	9	)	)	PUNCT
gujaf-326	515	10	,	,	PUNCT
gujaf-326	515	11	university	university	PROPN
gujaf-326	515	12	of	of	ADP
gujaf-326	515	13	florida	florida	PROPN
gujaf-326	515	14	,	,	PUNCT
gujaf-326	515	15	peod-6	peod-6	PROPN
gujaf-326	515	16	,	,	PUNCT
gujaf-326	515	17	1	1	NUM
gujaf-326	515	18	-	-	SYM
gujaf-326	515	19	5	5	NUM
gujaf-326	515	20	james	jame	NOUN
gujaf-326	515	21	,	,	PUNCT
gujaf-326	515	22	s.	s.	PROPN
gujaf-326	515	23	&	&	CCONJ
gujaf-326	515	24	alley	alley	PROPN
gujaf-326	515	25	,	,	PUNCT
gujaf-326	515	26	c.	c.	PROPN
gujaf-326	515	27	(	(	PUNCT
gujaf-326	515	28	2004	2004	NUM
gujaf-326	515	29	)	)	PUNCT
gujaf-326	515	30	tax	tax	NOUN
gujaf-326	515	31	compliance	compliance	NOUN
gujaf-326	515	32	,	,	PUNCT
gujaf-326	515	33	self	self	NOUN
gujaf-326	515	34	-	-	PUNCT
gujaf-326	515	35	assessment	assessment	NOUN
gujaf-326	515	36	and	and	CCONJ
gujaf-326	515	37	tax	tax	NOUN
gujaf-326	515	38	administration	administration	NOUN
gujaf-326	515	39	.	.	PUNCT
gujaf-326	516	1	journal	journal	PROPN
gujaf-326	516	2	of	of	ADP
gujaf-326	516	3	financial	financial	ADJ
gujaf-326	516	4	and	and	CCONJ
gujaf-326	516	5	management	management	NOUN
gujaf-326	516	6	in	in	ADP
gujaf-326	516	7	public	public	ADJ
gujaf-326	516	8	services	service	NOUN
gujaf-326	516	9	,	,	PUNCT
gujaf-326	516	10	2	2	NUM
gujaf-326	516	11	,	,	PUNCT
gujaf-326	516	12	27	27	NUM
gujaf-326	516	13	-	-	SYM
gujaf-326	516	14	42	42	NUM
gujaf-326	516	15	.	.	PUNCT
gujaf-326	517	1	kline	kline	PROPN
gujaf-326	517	2	,	,	PUNCT
gujaf-326	517	3	b.	b.	PROPN
gujaf-326	517	4	(	(	PUNCT
gujaf-326	517	5	2011	2011	NUM
gujaf-326	517	6	)	)	PUNCT
gujaf-326	517	7	,	,	PUNCT
gujaf-326	517	8	the	the	DET
gujaf-326	517	9	bayesian	bayesian	NOUN
gujaf-326	517	10	and	and	CCONJ
gujaf-326	517	11	frequentist	frequentist	NOUN
gujaf-326	517	12	approaches	approach	NOUN
gujaf-326	517	13	to	to	ADP
gujaf-326	517	14	testing	test	VERB
gujaf-326	517	15	a	a	DET
gujaf-326	517	16	one	one	NUM
gujaf-326	517	17	-	-	PUNCT
gujaf-326	517	18	sided	sided	ADJ
gujaf-326	517	19	hypothesis	hypothesis	NOUN
gujaf-326	517	20	about	about	ADP
gujaf-326	517	21	multivariate	multivariate	NOUN
gujaf-326	517	22	mean	mean	NOUN
gujaf-326	517	23	.	.	PUNCT
gujaf-326	518	1	journal	journal	NOUN
gujaf-326	518	2	of	of	ADP
gujaf-326	518	3	statistical	statistical	ADJ
gujaf-326	518	4	planning	planning	NOUN
gujaf-326	518	5	and	and	CCONJ
gujaf-326	518	6	inference	inference	NOUN
gujaf-326	518	7	vol	vol	NOUN
gujaf-326	518	8	.	.	PUNCT
gujaf-326	519	1	141	141	NUM
gujaf-326	519	2	issue	issue	NOUN
gujaf-326	519	3	9	9	NUM
gujaf-326	519	4	pp	pp	NOUN
gujaf-326	519	5	.	.	PUNCT
gujaf-326	520	1	3131	3131	NUM
gujaf-326	520	2	-	-	SYM
gujaf-326	520	3	3141	3141	NUM
gujaf-326	520	4	.	.	PUNCT
gujaf-326	521	1	http://accountingbychoice.com/voluntary-tax-compliance-in-nigeria/	http://accountingbychoice.com/voluntary-tax-compliance-in-nigeria/	PROPN
gujaf-326	521	2	gusau	gusau	PROPN
gujaf-326	521	3	journal	journal	NOUN
gujaf-326	521	4	of	of	ADP
gujaf-326	521	5	accounting	accounting	NOUN
gujaf-326	521	6	and	and	CCONJ
gujaf-326	521	7	finance	finance	NOUN
gujaf-326	521	8	,	,	PUNCT
gujaf-326	521	9	vol	vol	NOUN
gujaf-326	521	10	.	.	PROPN
gujaf-326	521	11	5	5	NUM
gujaf-326	521	12	,	,	PUNCT
gujaf-326	521	13	issue	issue	NOUN
gujaf-326	521	14	2	2	NUM
gujaf-326	521	15	,	,	PUNCT
gujaf-326	521	16	october	october	PROPN
gujaf-326	521	17	,	,	PUNCT
gujaf-326	521	18	2024	2024	NUM
gujaf-326	521	19	280	280	NUM
gujaf-326	521	20	korir	korir	NOUN
gujaf-326	521	21	,	,	PUNCT
gujaf-326	521	22	j.	j.	PROPN
gujaf-326	521	23	,	,	PUNCT
gujaf-326	521	24	adoyo	adoyo	NOUN
gujaf-326	521	25	,	,	PUNCT
gujaf-326	521	26	p.	p.	PROPN
gujaf-326	521	27	,	,	PUNCT
gujaf-326	521	28	isaac	isaac	PROPN
gujaf-326	521	29	,	,	PUNCT
gujaf-326	521	30	n.	n.	PROPN
gujaf-326	521	31	,	,	PUNCT
gujaf-326	521	32	aila	aila	PROPN
gujaf-326	521	33	,	,	PUNCT
gujaf-326	521	34	f.	f.	PROPN
gujaf-326	521	35	o.	o.	PROPN
gujaf-326	521	36	,	,	PUNCT
gujaf-326	521	37	mule	mule	PROPN
gujaf-326	521	38	,	,	PUNCT
gujaf-326	521	39	r.	r.	PROPN
gujaf-326	521	40	k.	k.	PROPN
gujaf-326	521	41	,	,	PUNCT
gujaf-326	521	42	ogut	ogut	PROPN
gujaf-326	521	43	,	,	PUNCT
gujaf-326	521	44	a.	a.	PROPN
gujaf-326	521	45	s.	s.	PROPN
gujaf-326	521	46	,	,	PUNCT
gujaf-326	521	47	onchonga	onchonga	VERB
gujaf-326	521	48	,	,	PUNCT
gujaf-326	521	49	d.	d.	PROPN
gujaf-326	521	50	m.	m.	PROPN
gujaf-326	521	51	,	,	PUNCT
gujaf-326	521	52	okungu	okungu	NOUN
gujaf-326	521	53	,	,	PUNCT
gujaf-326	521	54	a.	a.	PROPN
gujaf-326	521	55	e.	e.	PROPN
gujaf-326	521	56	,	,	PUNCT
gujaf-326	521	57	omoke	omoke	ADV
gujaf-326	521	58	,	,	PUNCT
gujaf-326	521	59	j.	j.	PROPN
gujaf-326	521	60	o.	o.	PROPN
gujaf-326	521	61	,	,	PUNCT
gujaf-326	521	62	&	&	CCONJ
gujaf-326	521	63	momanyi	momanyi	PROPN
gujaf-326	521	64	,	,	PUNCT
gujaf-326	521	65	g.	g.	PROPN
gujaf-326	521	66	(	(	PUNCT
gujaf-326	521	67	2015	2015	NUM
gujaf-326	521	68	)	)	PUNCT
gujaf-326	521	69	.	.	PUNCT
gujaf-326	522	1	determinants	determinant	NOUN
gujaf-326	522	2	of	of	ADP
gujaf-326	522	3	tax	tax	NOUN
gujaf-326	522	4	compliance	compliance	NOUN
gujaf-326	522	5	among	among	ADP
gujaf-326	522	6	small	small	ADJ
gujaf-326	522	7	taxpayers	taxpayer	NOUN
gujaf-326	522	8	in	in	ADP
gujaf-326	522	9	western	western	ADJ
gujaf-326	522	10	kenya	kenya	PROPN
gujaf-326	522	11	.	.	PUNCT
gujaf-326	523	1	greener	green	ADJ
gujaf-326	523	2	journal	journal	PROPN
gujaf-326	523	3	of	of	ADP
gujaf-326	523	4	economics	economic	NOUN
gujaf-326	523	5	and	and	CCONJ
gujaf-326	523	6	accountancy	accountancy	NOUN
gujaf-326	523	7	,	,	PUNCT
gujaf-326	523	8	4(1	4(1	NOUN
gujaf-326	523	9	)	)	PUNCT
gujaf-326	523	10	,	,	PUNCT
gujaf-326	523	11	9	9	NUM
gujaf-326	523	12	-	-	SYM
gujaf-326	523	13	20	20	NUM
gujaf-326	523	14	.	.	PUNCT
gujaf-326	524	1	kothari	kothari	PROPN
gujaf-326	524	2	,	,	PUNCT
gujaf-326	524	3	c.	c.	PROPN
gujaf-326	524	4	r.	r.	PROPN
gujaf-326	524	5	,	,	PUNCT
gujaf-326	524	6	&	&	CCONJ
gujaf-326	524	7	garg	garg	PROPN
gujaf-326	524	8	,	,	PUNCT
gujaf-326	524	9	g.	g.	PROPN
gujaf-326	524	10	(	(	PUNCT
gujaf-326	524	11	2014	2014	NUM
gujaf-326	524	12	)	)	PUNCT
gujaf-326	524	13	.	.	PUNCT
gujaf-326	525	1	research	research	NOUN
gujaf-326	525	2	methodology	methodology	NOUN
gujaf-326	525	3	;	;	PUNCT
gujaf-326	525	4	methods	method	NOUN
gujaf-326	525	5	and	and	CCONJ
gujaf-326	525	6	techniques	technique	NOUN
gujaf-326	525	7	(	(	PUNCT
gujaf-326	525	8	3rd	3rd	ADJ
gujaf-326	525	9	ed	ed	NOUN
gujaf-326	525	10	.	.	PUNCT
gujaf-326	525	11	)	)	PUNCT
gujaf-326	525	12	.	.	PUNCT
gujaf-326	526	1	new	new	ADJ
gujaf-326	526	2	delhi	delhi	PROPN
gujaf-326	526	3	:	:	PUNCT
gujaf-326	526	4	new	new	ADJ
gujaf-326	526	5	age	age	NOUN
gujaf-326	526	6	international	international	PROPN
gujaf-326	526	7	limited	limited	PROPN
gujaf-326	526	8	.	.	PUNCT
gujaf-326	527	1	kraus	kraus	PROPN
gujaf-326	527	2	,	,	PUNCT
gujaf-326	527	3	m.	m.	NOUN
gujaf-326	527	4	,	,	PUNCT
gujaf-326	527	5	&	&	CCONJ
gujaf-326	527	6	schneider	schneider	PROPN
gujaf-326	527	7	,	,	PUNCT
gujaf-326	527	8	k.	k.	PROPN
gujaf-326	527	9	(	(	PUNCT
gujaf-326	527	10	2016	2016	NUM
gujaf-326	527	11	)	)	PUNCT
gujaf-326	527	12	.	.	PUNCT
gujaf-326	528	1	behavioral	behavioral	ADJ
gujaf-326	528	2	responses	response	NOUN
gujaf-326	528	3	to	to	ADP
gujaf-326	528	4	tax	tax	NOUN
gujaf-326	528	5	burden	burden	NOUN
gujaf-326	528	6	:	:	PUNCT
gujaf-326	528	7	the	the	DET
gujaf-326	528	8	role	role	NOUN
gujaf-326	528	9	of	of	ADP
gujaf-326	528	10	taxpayer	taxpayer	NOUN
gujaf-326	528	11	perceptions	perception	NOUN
gujaf-326	528	12	in	in	ADP
gujaf-326	528	13	compliance	compliance	NOUN
gujaf-326	528	14	decisions	decision	NOUN
gujaf-326	528	15	.	.	PUNCT
gujaf-326	529	1	european	european	ADJ
gujaf-326	529	2	economic	economic	PROPN
gujaf-326	529	3	review	review	PROPN
gujaf-326	529	4	,	,	PUNCT
gujaf-326	529	5	75(1	75(1	NOUN
gujaf-326	529	6	)	)	PUNCT
gujaf-326	529	7	,	,	PUNCT
gujaf-326	529	8	205	205	NUM
gujaf-326	529	9	-	-	SYM
gujaf-326	529	10	220	220	NUM
gujaf-326	529	11	kuug	kuug	NOUN
gujaf-326	529	12	,	,	PUNCT
gujaf-326	529	13	s.	s.	PROPN
gujaf-326	529	14	n.	n.	PROPN
gujaf-326	529	15	(	(	PUNCT
gujaf-326	529	16	2016	2016	NUM
gujaf-326	529	17	)	)	PUNCT
gujaf-326	529	18	.	.	PUNCT
gujaf-326	530	1	factors	factor	NOUN
gujaf-326	530	2	influencing	influence	VERB
gujaf-326	530	3	tax	tax	NOUN
gujaf-326	530	4	compliance	compliance	NOUN
gujaf-326	530	5	of	of	ADP
gujaf-326	530	6	small	small	ADJ
gujaf-326	530	7	and	and	CCONJ
gujaf-326	530	8	medium	medium	ADJ
gujaf-326	530	9	enterprises	enterprise	NOUN
gujaf-326	530	10	in	in	ADP
gujaf-326	530	11	ghana	ghana	PROPN
gujaf-326	530	12	.	.	PUNCT
gujaf-326	531	1	thesis	thesis	NOUN
gujaf-326	531	2	submitted	submit	VERB
gujaf-326	531	3	to	to	ADP
gujaf-326	531	4	the	the	DET
gujaf-326	531	5	university	university	PROPN
gujaf-326	531	6	of	of	ADP
gujaf-326	531	7	ghana	ghana	PROPN
gujaf-326	531	8	,	,	PUNCT
gujaf-326	531	9	legon	legon	PROPN
gujaf-326	531	10	.	.	PUNCT
gujaf-326	532	1	mahangila	mahangila	PROPN
gujaf-326	532	2	d.	d.	PROPN
gujaf-326	532	3	n.	n.	PROPN
gujaf-326	532	4	,	,	PUNCT
gujaf-326	532	5	(	(	PUNCT
gujaf-326	532	6	2017	2017	NUM
gujaf-326	532	7	)	)	PUNCT
gujaf-326	532	8	the	the	DET
gujaf-326	532	9	impact	impact	NOUN
gujaf-326	532	10	of	of	ADP
gujaf-326	532	11	tax	tax	NOUN
gujaf-326	532	12	compliance	compliance	NOUN
gujaf-326	532	13	costs	cost	NOUN
gujaf-326	532	14	on	on	ADP
gujaf-326	532	15	tax	tax	NOUN
gujaf-326	532	16	compliance	compliance	NOUN
gujaf-326	532	17	behaviour	behaviour	NOUN
gujaf-326	532	18	journal	journal	NOUN
gujaf-326	532	19	of	of	ADP
gujaf-326	532	20	tax	tax	PROPN
gujaf-326	532	21	administration	administration	NOUN
gujaf-326	532	22	vol	vol	NOUN
gujaf-326	532	23	3:1	3:1	NUM
gujaf-326	532	24	marziana	marziana	PROPN
gujaf-326	532	25	,	,	PUNCT
gujaf-326	532	26	bt	bt	PROPN
gujaf-326	532	27	.	.	PROPN
gujaf-326	532	28	hj	hj	PROPN
gujaf-326	532	29	.	.	PROPN
gujaf-326	532	30	m.	m.	PROPN
gujaf-326	532	31	,	,	PUNCT
gujaf-326	532	32	norkhazimah	norkhazimah	PROPN
gujaf-326	532	33	bt	bt	PROPN
gujaf-326	532	34	.	.	PUNCT
gujaf-326	532	35	a.	a.	PROPN
gujaf-326	532	36	,	,	PUNCT
gujaf-326	532	37	&	&	CCONJ
gujaf-326	532	38	mohmad	mohmad	PROPN
gujaf-326	532	39	,	,	PUNCT
gujaf-326	532	40	s.	s.	PROPN
gujaf-326	532	41	b.	b.	PROPN
gujaf-326	532	42	d.	d.	PROPN
gujaf-326	532	43	(	(	PUNCT
gujaf-326	532	44	2010	2010	NUM
gujaf-326	532	45	)	)	PUNCT
gujaf-326	532	46	,	,	PUNCT
gujaf-326	532	47	the	the	DET
gujaf-326	532	48	relationship	relationship	NOUN
gujaf-326	532	49	between	between	ADP
gujaf-326	532	50	perceptions	perception	NOUN
gujaf-326	532	51	and	and	CCONJ
gujaf-326	532	52	level	level	NOUN
gujaf-326	532	53	of	of	ADP
gujaf-326	532	54	compliance	compliance	NOUN
gujaf-326	532	55	under	under	ADP
gujaf-326	532	56	self	self	NOUN
gujaf-326	532	57	-	-	PUNCT
gujaf-326	532	58	assessment	assessment	NOUN
gujaf-326	532	59	system	system	NOUN
gujaf-326	532	60	.	.	PUNCT
gujaf-326	533	1	a	a	DET
gujaf-326	533	2	study	study	NOUN
gujaf-326	533	3	in	in	ADP
gujaf-326	533	4	the	the	DET
gujaf-326	533	5	east	east	PROPN
gujaf-326	533	6	coast	coast	PROPN
gujaf-326	533	7	region	region	PROPN
gujaf-326	533	8	.	.	PUNCT
gujaf-326	534	1	journal	journal	PROPN
gujaf-326	534	2	of	of	ADP
gujaf-326	534	3	global	global	ADJ
gujaf-326	534	4	business	business	NOUN
gujaf-326	534	5	and	and	CCONJ
gujaf-326	534	6	economics	economic	NOUN
gujaf-326	534	7	,	,	PUNCT
gujaf-326	534	8	vol	vol	NOUN
gujaf-326	534	9	.	.	PROPN
gujaf-326	534	10	1	1	NUM
gujaf-326	534	11	.	.	X
gujaf-326	535	1	no.1	no.1	VERB
gujaf-326	535	2	pp	pp	ADJ
gujaf-326	535	3	241	241	NUM
gujaf-326	535	4	-	-	SYM
gujaf-326	535	5	257	257	NUM
gujaf-326	535	6	mclure	mclure	NOUN
gujaf-326	535	7	,	,	PUNCT
gujaf-326	535	8	c.	c.	PROPN
gujaf-326	535	9	,	,	PUNCT
gujaf-326	535	10	neumark	neumark	PROPN
gujaf-326	535	11	,	,	PUNCT
gujaf-326	535	12	f.	f.	PROPN
gujaf-326	535	13	,	,	PUNCT
gujaf-326	535	14	cox	cox	PROPN
gujaf-326	535	15	,	,	PUNCT
gujaf-326	535	16	m.	m.	NOUN
gujaf-326	535	17	(	(	PUNCT
gujaf-326	535	18	2015	2015	NUM
gujaf-326	535	19	)	)	PUNCT
gujaf-326	535	20	.	.	PUNCT
gujaf-326	536	1	taxation	taxation	NOUN
gujaf-326	536	2	.	.	PUNCT
gujaf-326	537	1	retrieved	retrieve	VERB
gujaf-326	537	2	from	from	ADP
gujaf-326	537	3	https://www.britannica.com/	https://www.britannica.com/	ADJ
gujaf-326	537	4	topic	topic	NOUN
gujaf-326	537	5	/	/	SYM
gujaf-326	537	6	taxation	taxation	NOUN
gujaf-326	537	7	.	.	PUNCT
gujaf-326	538	1	accessed	access	VERB
gujaf-326	538	2	on	on	ADP
gujaf-326	538	3	11/09/19	11/09/19	PROPN
gujaf-326	538	4	.	.	PUNCT
gujaf-326	538	5	mogeni	mogeni	PROPN
gujaf-326	538	6	,	,	PUNCT
gujaf-326	538	7	e.	e.	PROPN
gujaf-326	538	8	d	d	PROPN
gujaf-326	538	9	(	(	PUNCT
gujaf-326	538	10	2014	2014	NUM
gujaf-326	538	11	)	)	PUNCT
gujaf-326	538	12	the	the	DET
gujaf-326	538	13	effects	effect	NOUN
gujaf-326	538	14	of	of	ADP
gujaf-326	538	15	compliance	compliance	NOUN
gujaf-326	538	16	cost	cost	NOUN
gujaf-326	538	17	on	on	ADP
gujaf-326	538	18	tax	tax	NOUN
gujaf-326	538	19	compliance	compliance	NOUN
gujaf-326	538	20	of	of	ADP
gujaf-326	538	21	companies	company	NOUN
gujaf-326	538	22	listed	list	VERB
gujaf-326	538	23	at	at	ADP
gujaf-326	538	24	the	the	DET
gujaf-326	538	25	nairobi	nairobi	PROPN
gujaf-326	538	26	securities	securities	PROPN
gujaf-326	538	27	exchange	exchange	PROPN
gujaf-326	538	28	.	.	PUNCT
gujaf-326	539	1	thesis	thesis	NOUN
gujaf-326	539	2	submitted	submit	VERB
gujaf-326	539	3	to	to	ADP
gujaf-326	539	4	the	the	DET
gujaf-326	539	5	university	university	PROPN
gujaf-326	539	6	of	of	ADP
gujaf-326	539	7	nairobi	nairobi	PROPN
gujaf-326	539	8	muriithi	muriithi	PROPN
gujaf-326	539	9	,	,	PUNCT
gujaf-326	539	10	m.	m.	NOUN
gujaf-326	539	11	m.	m.	NOUN
gujaf-326	539	12	,	,	PUNCT
gujaf-326	539	13	&	&	CCONJ
gujaf-326	539	14	moyi	moyi	PROPN
gujaf-326	539	15	,	,	PUNCT
gujaf-326	539	16	e.	e.	PROPN
gujaf-326	539	17	(	(	PUNCT
gujaf-326	539	18	2003	2003	NUM
gujaf-326	539	19	)	)	PUNCT
gujaf-326	539	20	.	.	PUNCT
gujaf-326	540	1	tax	tax	NOUN
gujaf-326	540	2	reforms	reform	NOUN
gujaf-326	540	3	and	and	CCONJ
gujaf-326	540	4	revenue	revenue	NOUN
gujaf-326	540	5	mobilization	mobilization	NOUN
gujaf-326	540	6	in	in	ADP
gujaf-326	540	7	kenya	kenya	PROPN
gujaf-326	540	8	.	.	PUNCT
gujaf-326	541	1	african	african	ADJ
gujaf-326	541	2	economic	economic	ADJ
gujaf-326	541	3	research	research	PROPN
gujaf-326	541	4	consortium	consortium	NOUN
gujaf-326	541	5	,	,	PUNCT
gujaf-326	541	6	1	1	NUM
gujaf-326	541	7	-	-	SYM
gujaf-326	541	8	28	28	NUM
gujaf-326	541	9	.	.	PUNCT
gujaf-326	542	1	musimenta	musimenta	PROPN
gujaf-326	542	2	,	,	PUNCT
gujaf-326	542	3	d.	d.	PROPN
gujaf-326	542	4	,	,	PUNCT
gujaf-326	542	5	nkundabanyanga	nkundabanyanga	PROPN
gujaf-326	542	6	,	,	PUNCT
gujaf-326	542	7	s.	s.	PROPN
gujaf-326	542	8	k.	k.	PROPN
gujaf-326	542	9	,	,	PUNCT
gujaf-326	542	10	muhwezi	muhwezi	PROPN
gujaf-326	542	11	,	,	PUNCT
gujaf-326	542	12	m.	m.	NOUN
gujaf-326	542	13	,	,	PUNCT
gujaf-326	542	14	akankunda	akankunda	NOUN
gujaf-326	542	15	,	,	PUNCT
gujaf-326	542	16	b.	b.	PROPN
gujaf-326	542	17	,	,	PUNCT
gujaf-326	542	18	&	&	CCONJ
gujaf-326	542	19	nalukenge	nalukenge	PROPN
gujaf-326	542	20	,	,	PUNCT
gujaf-326	542	21	i.	i.	NOUN
gujaf-326	542	22	(	(	PUNCT
gujaf-326	542	23	2017	2017	NUM
gujaf-326	542	24	)	)	PUNCT
gujaf-326	542	25	.	.	PUNCT
gujaf-326	543	1	tax	tax	NOUN
gujaf-326	543	2	compliance	compliance	NOUN
gujaf-326	543	3	of	of	ADP
gujaf-326	543	4	small	small	ADJ
gujaf-326	543	5	and	and	CCONJ
gujaf-326	543	6	medium	medium	ADJ
gujaf-326	543	7	enterprises	enterprise	NOUN
gujaf-326	543	8	:	:	PUNCT
gujaf-326	543	9	a	a	DET
gujaf-326	543	10	developing	develop	VERB
gujaf-326	543	11	country	country	NOUN
gujaf-326	543	12	perspective	perspective	NOUN
gujaf-326	543	13	.	.	PUNCT
gujaf-326	544	1	journal	journal	NOUN
gujaf-326	544	2	of	of	ADP
gujaf-326	544	3	financial	financial	ADJ
gujaf-326	544	4	regulation	regulation	NOUN
gujaf-326	544	5	and	and	CCONJ
gujaf-326	544	6	compliance	compliance	NOUN
gujaf-326	544	7	,	,	PUNCT
gujaf-326	544	8	25(2	25(2	NUM
gujaf-326	544	9	)	)	PUNCT
gujaf-326	544	10	,	,	PUNCT
gujaf-326	544	11	149–175	149–175	NUM
gujaf-326	544	12	.	.	PUNCT
gujaf-326	545	1	nduruchi	nduruchi	PROPN
gujaf-326	545	2	,	,	PUNCT
gujaf-326	545	3	g.	g.	PROPN
gujaf-326	545	4	m.	m.	PROPN
gujaf-326	545	5	,	,	PUNCT
gujaf-326	545	6	makhoka	makhoka	PROPN
gujaf-326	545	7	,	,	PUNCT
gujaf-326	545	8	e.	e.	PROPN
gujaf-326	545	9	n.	n.	PROPN
gujaf-326	545	10	,	,	PUNCT
gujaf-326	545	11	&	&	CCONJ
gujaf-326	545	12	namusonge	namusonge	ADJ
gujaf-326	545	13	,	,	PUNCT
gujaf-326	545	14	g.	g.	PROPN
gujaf-326	545	15	(	(	PUNCT
gujaf-326	545	16	2017	2017	NUM
gujaf-326	545	17	)	)	PUNCT
gujaf-326	545	18	.	.	PUNCT
gujaf-326	546	1	determinants	determinant	NOUN
gujaf-326	546	2	of	of	ADP
gujaf-326	546	3	tax	tax	NOUN
gujaf-326	546	4	compliance	compliance	NOUN
gujaf-326	546	5	among	among	ADP
gujaf-326	546	6	small	small	ADJ
gujaf-326	546	7	and	and	CCONJ
gujaf-326	546	8	medium	medium	ADJ
gujaf-326	546	9	enterprises	enterprise	NOUN
gujaf-326	546	10	in	in	ADP
gujaf-326	546	11	bungoman	bungoman	NOUN
gujaf-326	546	12	county	county	PROPN
gujaf-326	546	13	,	,	PUNCT
gujaf-326	546	14	kenya	kenya	PROPN
gujaf-326	546	15	.	.	PUNCT
gujaf-326	547	1	oladele	oladele	PROPN
gujaf-326	547	2	,	,	PUNCT
gujaf-326	547	3	r.	r.	PROPN
gujaf-326	547	4	,	,	PUNCT
gujaf-326	547	5	aribaba	aribaba	PROPN
gujaf-326	547	6	,	,	PUNCT
gujaf-326	547	7	f.	f.	PROPN
gujaf-326	547	8	o.	o.	PROPN
gujaf-326	547	9	,	,	PUNCT
gujaf-326	547	10	ahmodu	ahmodu	PROPN
gujaf-326	547	11	,	,	PUNCT
gujaf-326	547	12	a.	a.	PROPN
gujaf-326	547	13	l.	l.	PROPN
gujaf-326	547	14	o.	o.	PROPN
gujaf-326	547	15	,	,	PUNCT
gujaf-326	547	16	yusuff	yusuff	PROPN
gujaf-326	547	17	,	,	PUNCT
gujaf-326	547	18	s.	s.	PROPN
gujaf-326	547	19	a.	a.	PROPN
gujaf-326	547	20	,	,	PUNCT
gujaf-326	547	21	&	&	CCONJ
gujaf-326	547	22	alade	alade	PROPN
gujaf-326	547	23	,	,	PUNCT
gujaf-326	547	24	m.	m.	NOUN
gujaf-326	547	25	(	(	PUNCT
gujaf-326	547	26	2019	2019	NUM
gujaf-326	547	27	)	)	PUNCT
gujaf-326	547	28	.	.	PUNCT
gujaf-326	548	1	tax	tax	NOUN
gujaf-326	548	2	enforcement	enforcement	NOUN
gujaf-326	548	3	tools	tool	NOUN
gujaf-326	548	4	and	and	CCONJ
gujaf-326	548	5	tax	tax	NOUN
gujaf-326	548	6	compliance	compliance	NOUN
gujaf-326	548	7	in	in	ADP
gujaf-326	548	8	ondo	ondo	PROPN
gujaf-326	548	9	state	state	PROPN
gujaf-326	548	10	,	,	PUNCT
gujaf-326	548	11	nigeria	nigeria	PROPN
gujaf-326	548	12	.	.	PUNCT
gujaf-326	549	1	academic	academic	ADJ
gujaf-326	549	2	journal	journal	NOUN
gujaf-326	549	3	of	of	ADP
gujaf-326	549	4	interdisciplinary	interdisciplinary	ADJ
gujaf-326	549	5	studies	study	NOUN
gujaf-326	549	6	,	,	PUNCT
gujaf-326	549	7	8(2	8(2	NUM
gujaf-326	549	8	)	)	PUNCT
gujaf-326	549	9	,	,	PUNCT
gujaf-326	549	10	27	27	NUM
gujaf-326	549	11	.	.	X
gujaf-326	550	1	oladipo	oladipo	NOUN
gujaf-326	550	2	,	,	PUNCT
gujaf-326	550	3	o.	o.	PROPN
gujaf-326	550	4	a.	a.	PROPN
gujaf-326	550	5	,	,	PUNCT
gujaf-326	550	6	nwanji	nwanji	PROPN
gujaf-326	550	7	,	,	PUNCT
gujaf-326	550	8	t.	t.	PROPN
gujaf-326	550	9	i.	i.	PROPN
gujaf-326	550	10	,	,	PUNCT
gujaf-326	550	11	eluyela	eluyela	PROPN
gujaf-326	550	12	,	,	PUNCT
gujaf-326	550	13	f.	f.	PROPN
gujaf-326	550	14	d.	d.	PROPN
gujaf-326	550	15	,	,	PUNCT
gujaf-326	550	16	godo	godo	PROPN
gujaf-326	550	17	,	,	PUNCT
gujaf-326	550	18	b.	b.	PROPN
gujaf-326	550	19	,	,	PUNCT
gujaf-326	550	20	&	&	CCONJ
gujaf-326	550	21	adegboyegun	adegboyegun	PROPN
gujaf-326	550	22	,	,	PUNCT
gujaf-326	550	23	a.	a.	PROPN
gujaf-326	550	24	e.	e.	PROPN
gujaf-326	550	25	(	(	PUNCT
gujaf-326	550	26	2022	2022	NUM
gujaf-326	550	27	)	)	PUNCT
gujaf-326	550	28	.	.	PUNCT
gujaf-326	551	1	impact	impact	NOUN
gujaf-326	551	2	of	of	ADP
gujaf-326	551	3	tax	tax	NOUN
gujaf-326	551	4	fairness	fairness	NOUN
gujaf-326	551	5	and	and	CCONJ
gujaf-326	551	6	tax	tax	NOUN
gujaf-326	551	7	knowledge	knowledge	NOUN
gujaf-326	551	8	on	on	ADP
gujaf-326	551	9	tax	tax	NOUN
gujaf-326	551	10	compliance	compliance	NOUN
gujaf-326	551	11	behavior	behavior	NOUN
gujaf-326	551	12	of	of	ADP
gujaf-326	551	13	listed	list	VERB
gujaf-326	551	14	manufacturing	manufacturing	NOUN
gujaf-326	551	15	companies	company	NOUN
gujaf-326	551	16	in	in	ADP
gujaf-326	551	17	nigeria	nigeria	PROPN
gujaf-326	551	18	.	.	PUNCT
gujaf-326	552	1	problems	problem	NOUN
gujaf-326	552	2	and	and	CCONJ
gujaf-326	552	3	perspectives	perspective	NOUN
gujaf-326	552	4	in	in	ADP
gujaf-326	552	5	management	management	NOUN
gujaf-326	552	6	,	,	PUNCT
gujaf-326	552	7	20(1	20(1	NUM
gujaf-326	552	8	)	)	PUNCT
gujaf-326	552	9	,	,	PUNCT
gujaf-326	552	10	41	41	NUM
gujaf-326	552	11	-	-	SYM
gujaf-326	552	12	48	48	NUM
gujaf-326	552	13	.	.	PUNCT
gujaf-326	553	1	olaniyi	olaniyi	NOUN
gujaf-326	553	2	,	,	PUNCT
gujaf-326	553	3	o.	o.	PROPN
gujaf-326	553	4	o.	o.	PROPN
gujaf-326	553	5	,	,	PUNCT
gujaf-326	553	6	ayoola	ayoola	PROPN
gujaf-326	553	7	,	,	PUNCT
gujaf-326	553	8	t.	t.	PROPN
gujaf-326	553	9	j.	j.	PROPN
gujaf-326	553	10	,	,	PUNCT
gujaf-326	553	11	wright	wright	PROPN
gujaf-326	553	12	,	,	PUNCT
gujaf-326	553	13	o.	o.	PROPN
gujaf-326	553	14	,	,	PUNCT
gujaf-326	553	15	aregbesola	aregbesola	PROPN
gujaf-326	553	16	,	,	PUNCT
gujaf-326	553	17	o.	o.	PROPN
gujaf-326	553	18	d.	d.	PROPN
gujaf-326	553	19	,	,	PUNCT
gujaf-326	553	20	&	&	CCONJ
gujaf-326	553	21	kolawole	kolawole	PROPN
gujaf-326	553	22	,	,	PUNCT
gujaf-326	553	23	p.	p.	PROPN
gujaf-326	553	24	e.	e.	PROPN
gujaf-326	554	1	(	(	PUNCT
gujaf-326	554	2	2023	2023	NUM
gujaf-326	554	3	)	)	PUNCT
gujaf-326	554	4	.	.	PUNCT
gujaf-326	555	1	tax	tax	NOUN
gujaf-326	555	2	administration	administration	NOUN
gujaf-326	555	3	and	and	CCONJ
gujaf-326	555	4	personal	personal	ADJ
gujaf-326	555	5	income	income	NOUN
gujaf-326	555	6	tax	tax	NOUN
gujaf-326	555	7	compliance	compliance	NOUN
gujaf-326	555	8	in	in	ADP
gujaf-326	555	9	nigeria	nigeria	PROPN
gujaf-326	555	10	:	:	PUNCT
gujaf-326	555	11	a	a	DET
gujaf-326	555	12	pls	pls	ADJ
gujaf-326	555	13	-	-	PUNCT
gujaf-326	555	14	sem	sem	NOUN
gujaf-326	555	15	approach	approach	NOUN
gujaf-326	555	16	.	.	PUNCT
gujaf-326	556	1	international	international	ADJ
gujaf-326	556	2	journal	journal	PROPN
gujaf-326	556	3	of	of	ADP
gujaf-326	556	4	applied	apply	VERB
gujaf-326	556	5	economics	economic	NOUN
gujaf-326	556	6	,	,	PUNCT
gujaf-326	556	7	finance	finance	NOUN
gujaf-326	556	8	and	and	CCONJ
gujaf-326	556	9	accounting	accounting	NOUN
gujaf-326	556	10	,	,	PUNCT
gujaf-326	556	11	17(1	17(1	NUM
gujaf-326	556	12	)	)	PUNCT
gujaf-326	556	13	,	,	PUNCT
gujaf-326	556	14	117	117	NUM
gujaf-326	556	15	-	-	SYM
gujaf-326	556	16	126	126	NUM
gujaf-326	556	17	.	.	PUNCT
gujaf-326	557	1	omondi	omondi	PROPN
gujaf-326	557	2	,	,	PUNCT
gujaf-326	557	3	j.	j.	PROPN
gujaf-326	557	4	a.	a.	PROPN
gujaf-326	557	5	&	&	CCONJ
gujaf-326	557	6	theuri	theuri	PROPN
gujaf-326	557	7	,	,	PUNCT
gujaf-326	557	8	j.	j.	PROPN
gujaf-326	557	9	m.	m.	PROPN
gujaf-326	557	10	(	(	PUNCT
gujaf-326	557	11	2019	2019	NUM
gujaf-326	557	12	)	)	PUNCT
gujaf-326	557	13	.	.	PUNCT
gujaf-326	558	1	effect	effect	NOUN
gujaf-326	558	2	of	of	ADP
gujaf-326	558	3	taxpayer	taxpayer	NOUN
gujaf-326	558	4	awareness	awareness	NOUN
gujaf-326	558	5	and	and	CCONJ
gujaf-326	558	6	compliance	compliance	NOUN
gujaf-326	558	7	costs	cost	NOUN
gujaf-326	558	8	on	on	ADP
gujaf-326	558	9	tax	tax	NOUN
gujaf-326	558	10	compliance	compliance	NOUN
gujaf-326	558	11	among	among	ADP
gujaf-326	558	12	small	small	ADJ
gujaf-326	558	13	scale	scale	NOUN
gujaf-326	558	14	traders	trader	NOUN
gujaf-326	558	15	in	in	ADP
gujaf-326	558	16	nakuru	nakuru	PROPN
gujaf-326	558	17	town	town	PROPN
gujaf-326	558	18	,	,	PUNCT
gujaf-326	558	19	kenya	kenya	PROPN
gujaf-326	558	20	.	.	PUNCT
gujaf-326	559	1	international	international	ADJ
gujaf-326	559	2	academic	academic	ADJ
gujaf-326	559	3	journal	journal	NOUN
gujaf-326	559	4	of	of	ADP
gujaf-326	559	5	economics	economic	NOUN
gujaf-326	559	6	and	and	CCONJ
gujaf-326	559	7	finance	finance	NOUN
gujaf-326	559	8	,	,	PUNCT
gujaf-326	559	9	3(3	3(3	NUM
gujaf-326	559	10	)	)	PUNCT
gujaf-326	559	11	,	,	PUNCT
gujaf-326	559	12	279	279	NUM
gujaf-326	559	13	-	-	SYM
gujaf-326	559	14	295	295	NUM
gujaf-326	559	15	owens	owen	NOUN
gujaf-326	559	16	,	,	PUNCT
gujaf-326	559	17	j.	j.	PROPN
gujaf-326	559	18	,	,	PUNCT
gujaf-326	559	19	&	&	CCONJ
gujaf-326	559	20	perry	perry	PROPN
gujaf-326	559	21	,	,	PUNCT
gujaf-326	559	22	r.	r.	PROPN
gujaf-326	559	23	(	(	PUNCT
gujaf-326	559	24	2014	2014	NUM
gujaf-326	559	25	)	)	PUNCT
gujaf-326	559	26	.	.	PUNCT
gujaf-326	560	1	why	why	SCONJ
gujaf-326	560	2	tax	tax	NOUN
gujaf-326	560	3	matters	matter	NOUN
gujaf-326	560	4	for	for	ADP
gujaf-326	560	5	development	development	NOUN
gujaf-326	560	6	.	.	PUNCT
gujaf-326	561	1	retrieved	retrieve	VERB
gujaf-326	561	2	from	from	ADP
gujaf-326	561	3	http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_devel	http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_devel	PROPN
gujaf-326	561	4	opment.html	opment.html	NOUN
gujaf-326	561	5	.	.	PUNCT
gujaf-326	562	1	accessed	access	VERB
gujaf-326	562	2	on	on	ADP
gujaf-326	562	3	10/09/19	10/09/19	PROPN
gujaf-326	562	4	.	.	PUNCT
gujaf-326	562	5	https://www.britannica.com/%20topic/taxation.%20accessed%20on%2011/09/19	https://www.britannica.com/%20topic/taxation.%20accessed%20on%2011/09/19	PROPN
gujaf-326	562	6	http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_development.html.%20accessed%20on%2010/09/19	http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_development.html.%20accessed%20on%2010/09/19	PROPN
gujaf-326	563	1	http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_development.html.%20accessed%20on%2010/09/19	http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_development.html.%20accessed%20on%2010/09/19	PROPN
gujaf-326	563	2	gusau	gusau	PROPN
gujaf-326	563	3	journal	journal	PROPN
gujaf-326	563	4	of	of	ADP
gujaf-326	563	5	accounting	accounting	NOUN
gujaf-326	563	6	and	and	CCONJ
gujaf-326	563	7	finance	finance	NOUN
gujaf-326	563	8	,	,	PUNCT
gujaf-326	563	9	vol	vol	NOUN
gujaf-326	563	10	.	.	PROPN
gujaf-326	563	11	5	5	NUM
gujaf-326	563	12	,	,	PUNCT
gujaf-326	563	13	issue	issue	NOUN
gujaf-326	563	14	2	2	NUM
gujaf-326	563	15	,	,	PUNCT
gujaf-326	563	16	october	october	PROPN
gujaf-326	563	17	,	,	PUNCT
gujaf-326	563	18	2024	2024	NUM
gujaf-326	563	19	281	281	NUM
gujaf-326	563	20	pecenka	pecenka	PROPN
gujaf-326	563	21	,	,	PUNCT
gujaf-326	563	22	j.	j.	PROPN
gujaf-326	563	23	(	(	PUNCT
gujaf-326	563	24	2023	2023	NUM
gujaf-326	563	25	)	)	PUNCT
gujaf-326	563	26	.	.	PUNCT
gujaf-326	564	1	development	development	NOUN
gujaf-326	564	2	on	on	ADP
gujaf-326	564	3	decline	decline	NOUN
gujaf-326	564	4	:	:	PUNCT
gujaf-326	564	5	enterprise	enterprise	NOUN
gujaf-326	564	6	zone	zone	NOUN
gujaf-326	564	7	policy	policy	NOUN
gujaf-326	564	8	,	,	PUNCT
gujaf-326	564	9	austerity	austerity	NOUN
gujaf-326	564	10	governance	governance	NOUN
gujaf-326	564	11	,	,	PUNCT
gujaf-326	564	12	and	and	CCONJ
gujaf-326	564	13	employment	employment	NOUN
gujaf-326	564	14	outcomes	outcome	NOUN
gujaf-326	564	15	(	(	PUNCT
gujaf-326	564	16	doctoral	doctoral	ADJ
gujaf-326	564	17	dissertation	dissertation	NOUN
gujaf-326	564	18	,	,	PUNCT
gujaf-326	564	19	university	university	NOUN
gujaf-326	564	20	of	of	ADP
gujaf-326	564	21	colorado	colorado	PROPN
gujaf-326	564	22	at	at	ADP
gujaf-326	564	23	denver	denver	PROPN
gujaf-326	564	24	)	)	PUNCT
gujaf-326	564	25	.	.	PUNCT
gujaf-326	565	1	putri	putri	PROPN
gujaf-326	565	2	,	,	PUNCT
gujaf-326	565	3	s.	s.	PROPN
gujaf-326	565	4	a.	a.	PROPN
gujaf-326	565	5	,	,	PUNCT
gujaf-326	565	6	&	&	CCONJ
gujaf-326	565	7	prihatiningtias	prihatiningtia	NOUN
gujaf-326	565	8	,	,	PUNCT
gujaf-326	565	9	y.	y.	PROPN
gujaf-326	565	10	w.	w.	PROPN
gujaf-326	565	11	(	(	PUNCT
gujaf-326	565	12	2023	2023	NUM
gujaf-326	565	13	)	)	PUNCT
gujaf-326	565	14	.	.	PUNCT
gujaf-326	566	1	the	the	DET
gujaf-326	566	2	mechanism	mechanism	NOUN
gujaf-326	566	3	and	and	CCONJ
gujaf-326	566	4	benefits	benefit	NOUN
gujaf-326	566	5	of	of	ADP
gujaf-326	566	6	receiving	receive	VERB
gujaf-326	566	7	government	government	NOUN
gujaf-326	566	8	facilities	facility	NOUN
gujaf-326	566	9	in	in	ADP
gujaf-326	566	10	bonded	bond	VERB
gujaf-326	566	11	zone	zone	NOUN
gujaf-326	566	12	for	for	ADP
gujaf-326	566	13	tax	tax	NOUN
gujaf-326	566	14	and	and	CCONJ
gujaf-326	566	15	financial	financial	ADJ
gujaf-326	566	16	report	report	NOUN
gujaf-326	566	17	:	:	PUNCT
gujaf-326	566	18	a	a	DET
gujaf-326	566	19	case	case	NOUN
gujaf-326	566	20	study	study	NOUN
gujaf-326	566	21	.	.	PUNCT
gujaf-326	567	1	telaah	telaah	PROPN
gujaf-326	567	2	ilmiah	ilmiah	PROPN
gujaf-326	567	3	akuntansi	akuntansi	PROPN
gujaf-326	567	4	dan	dan	PROPN
gujaf-326	567	5	perpajakan	perpajakan	PROPN
gujaf-326	567	6	,	,	PUNCT
gujaf-326	567	7	1(4	1(4	NUM
gujaf-326	567	8	)	)	PUNCT
gujaf-326	567	9	.	.	PUNCT
gujaf-326	568	1	podsakoff	podsakoff	PROPN
gujaf-326	568	2	,	,	PUNCT
gujaf-326	568	3	p.	p.	NOUN
gujaf-326	568	4	m.	m.	NOUN
gujaf-326	568	5	,	,	PUNCT
gujaf-326	568	6	mackenzie	mackenzie	PROPN
gujaf-326	568	7	s.b	s.b	PROPN
gujaf-326	568	8	.	.	PROPN
gujaf-326	568	9	,	,	PUNCT
gujaf-326	568	10	lee	lee	PROPN
gujaf-326	568	11	j.y	j.y	PROPN
gujaf-326	568	12	.	.	PROPN
gujaf-326	568	13	,	,	PUNCT
gujaf-326	568	14	&	&	CCONJ
gujaf-326	568	15	podsakoff	podsakoff	PROPN
gujaf-326	568	16	,	,	PUNCT
gujaf-326	568	17	n.	n.	PROPN
gujaf-326	568	18	p.	p.	PROPN
gujaf-326	568	19	(	(	PUNCT
gujaf-326	568	20	2003	2003	NUM
gujaf-326	568	21	)	)	PUNCT
gujaf-326	568	22	common	common	ADJ
gujaf-326	568	23	method	method	NOUN
gujaf-326	568	24	biases	bias	NOUN
gujaf-326	568	25	in	in	ADP
gujaf-326	568	26	behavioral	behavioral	ADJ
gujaf-326	568	27	research	research	NOUN
gujaf-326	568	28	:	:	PUNCT
gujaf-326	568	29	a	a	DET
gujaf-326	568	30	critical	critical	ADJ
gujaf-326	568	31	review	review	NOUN
gujaf-326	568	32	of	of	ADP
gujaf-326	568	33	the	the	DET
gujaf-326	568	34	literature	literature	NOUN
gujaf-326	568	35	and	and	CCONJ
gujaf-326	568	36	recommended	recommend	VERB
gujaf-326	568	37	remedies	remedy	NOUN
gujaf-326	568	38	.	.	PUNCT
gujaf-326	569	1	journal	journal	NOUN
gujaf-326	569	2	of	of	ADP
gujaf-326	569	3	applied	apply	VERB
gujaf-326	569	4	psychology	psychology	NOUN
gujaf-326	569	5	,	,	PUNCT
gujaf-326	569	6	88(5	88(5	PROPN
gujaf-326	569	7	)	)	PUNCT
gujaf-326	569	8	,	,	PUNCT
gujaf-326	569	9	879	879	NUM
gujaf-326	569	10	salaudeen	salaudeen	VERB
gujaf-326	569	11	,	,	PUNCT
gujaf-326	569	12	y.	y.	PROPN
gujaf-326	569	13	m.	m.	PROPN
gujaf-326	569	14	,	,	PUNCT
gujaf-326	569	15	&	&	CCONJ
gujaf-326	569	16	abdulwahab	abdulwahab	PROPN
gujaf-326	569	17	,	,	PUNCT
gujaf-326	569	18	s.	s.	PROPN
gujaf-326	569	19	s.	s.	PROPN
gujaf-326	569	20	(	(	PUNCT
gujaf-326	569	21	2022	2022	NUM
gujaf-326	569	22	)	)	PUNCT
gujaf-326	569	23	.	.	PUNCT
gujaf-326	570	1	corporate	corporate	ADJ
gujaf-326	570	2	governance	governance	NOUN
gujaf-326	570	3	mechanism	mechanism	NOUN
gujaf-326	570	4	and	and	CCONJ
gujaf-326	570	5	tax	tax	NOUN
gujaf-326	570	6	compliance	compliance	NOUN
gujaf-326	570	7	:	:	PUNCT
gujaf-326	570	8	the	the	DET
gujaf-326	570	9	nigerian	nigerian	ADJ
gujaf-326	570	10	experience	experience	NOUN
gujaf-326	570	11	.	.	PUNCT
gujaf-326	571	1	european	european	ADJ
gujaf-326	571	2	journal	journal	PROPN
gujaf-326	571	3	of	of	ADP
gujaf-326	571	4	business	business	NOUN
gujaf-326	571	5	and	and	CCONJ
gujaf-326	571	6	management	management	NOUN
gujaf-326	571	7	research	research	NOUN
gujaf-326	571	8	,	,	PUNCT
gujaf-326	571	9	7(2	7(2	NUM
gujaf-326	571	10	)	)	PUNCT
gujaf-326	571	11	,	,	PUNCT
gujaf-326	571	12	45	45	NUM
gujaf-326	571	13	-	-	SYM
gujaf-326	571	14	54	54	NUM
gujaf-326	571	15	.	.	PUNCT
gujaf-326	572	1	sandford	sandford	PROPN
gujaf-326	572	2	,	,	PUNCT
gujaf-326	572	3	c.	c.	PROPN
gujaf-326	572	4	(	(	PUNCT
gujaf-326	572	5	2000	2000	NUM
gujaf-326	572	6	)	)	PUNCT
gujaf-326	572	7	.	.	PUNCT
gujaf-326	573	1	why	why	SCONJ
gujaf-326	573	2	tax	tax	NOUN
gujaf-326	573	3	systems	system	NOUN
gujaf-326	573	4	differ	differ	VERB
gujaf-326	573	5	?	?	PUNCT
gujaf-326	574	1	a	a	DET
gujaf-326	574	2	comparative	comparative	ADJ
gujaf-326	574	3	study	study	NOUN
gujaf-326	574	4	of	of	ADP
gujaf-326	574	5	the	the	DET
gujaf-326	574	6	political	political	ADJ
gujaf-326	574	7	economy	economy	NOUN
gujaf-326	574	8	of	of	ADP
gujaf-326	574	9	taxation	taxation	NOUN
gujaf-326	574	10	.	.	PUNCT
gujaf-326	575	1	bath	bath	NOUN
gujaf-326	575	2	:	:	PUNCT
gujaf-326	575	3	fiscal	fiscal	ADJ
gujaf-326	575	4	publications	publication	NOUN
gujaf-326	575	5	.	.	PUNCT
gujaf-326	576	1	sapiei1	sapiei1	PROPN
gujaf-326	576	2	,	,	PUNCT
gujaf-326	576	3	n.	n.	PROPN
gujaf-326	576	4	s.	s.	PROPN
gujaf-326	576	5	,	,	PUNCT
gujaf-326	576	6	&	&	CCONJ
gujaf-326	576	7	kasipillai	kasipillai	PROPN
gujaf-326	576	8	,	,	PUNCT
gujaf-326	576	9	j.	j.	PROPN
gujaf-326	576	10	(	(	PUNCT
gujaf-326	576	11	2013	2013	NUM
gujaf-326	576	12	)	)	PUNCT
gujaf-326	576	13	,	,	PUNCT
gujaf-326	576	14	impacts	impact	NOUN
gujaf-326	576	15	of	of	ADP
gujaf-326	576	16	the	the	DET
gujaf-326	576	17	self	self	NOUN
gujaf-326	576	18	-	-	PUNCT
gujaf-326	576	19	assessment	assessment	NOUN
gujaf-326	576	20	system	system	NOUN
gujaf-326	576	21	for	for	ADP
gujaf-326	576	22	corporate	corporate	ADJ
gujaf-326	576	23	taxpayers	taxpayer	NOUN
gujaf-326	576	24	.	.	PUNCT
gujaf-326	577	1	american	american	PROPN
gujaf-326	577	2	journal	journal	PROPN
gujaf-326	577	3	of	of	ADP
gujaf-326	577	4	economics	economic	NOUN
gujaf-326	577	5	,	,	PUNCT
gujaf-326	577	6	2013	2013	NUM
gujaf-326	577	7	,	,	PUNCT
gujaf-326	577	8	3(2	3(2	NUM
gujaf-326	577	9	):	):	PUNCT
gujaf-326	577	10	75	75	NUM
gujaf-326	577	11	-	-	SYM
gujaf-326	577	12	81	81	NUM
gujaf-326	577	13	sasidharan	sasidharan	NOUN
gujaf-326	577	14	,	,	PUNCT
gujaf-326	577	15	a.	a.	NOUN
gujaf-326	577	16	,	,	PUNCT
gujaf-326	577	17	&	&	CCONJ
gujaf-326	577	18	duggal	duggal	ADJ
gujaf-326	577	19	,	,	PUNCT
gujaf-326	577	20	m.	m.	NOUN
gujaf-326	577	21	(	(	PUNCT
gujaf-326	577	22	2023	2023	NUM
gujaf-326	577	23	)	)	PUNCT
gujaf-326	577	24	.	.	PUNCT
gujaf-326	578	1	does	do	VERB
gujaf-326	578	2	sustainability	sustainability	NOUN
gujaf-326	578	3	matter	matter	NOUN
gujaf-326	578	4	for	for	ADP
gujaf-326	578	5	firm	firm	ADJ
gujaf-326	578	6	value	value	NOUN
gujaf-326	578	7	:	:	PUNCT
gujaf-326	578	8	evidence	evidence	NOUN
gujaf-326	578	9	from	from	ADP
gujaf-326	578	10	china	china	PROPN
gujaf-326	578	11	.	.	PUNCT
gujaf-326	579	1	international	international	ADJ
gujaf-326	579	2	journal	journal	PROPN
gujaf-326	579	3	of	of	ADP
gujaf-326	579	4	management	management	NOUN
gujaf-326	579	5	and	and	CCONJ
gujaf-326	579	6	business	business	NOUN
gujaf-326	579	7	research	research	NOUN
gujaf-326	579	8	,	,	PUNCT
gujaf-326	579	9	7(3	7(3	NUM
gujaf-326	579	10	)	)	PUNCT
gujaf-326	579	11	,	,	PUNCT
gujaf-326	579	12	12	12	NUM
gujaf-326	579	13	-	-	SYM
gujaf-326	579	14	22	22	NUM
gujaf-326	579	15	.	.	PUNCT
gujaf-326	580	1	schoonjans	schoonjan	NOUN
gujaf-326	580	2	,	,	PUNCT
gujaf-326	580	3	b.	b.	PROPN
gujaf-326	580	4	,	,	PUNCT
gujaf-326	580	5	van	van	PROPN
gujaf-326	580	6	cauwenberge	cauwenberge	NOUN
gujaf-326	580	7	,	,	PUNCT
gujaf-326	580	8	p.	p.	PROPN
gujaf-326	580	9	,	,	PUNCT
gujaf-326	580	10	reekmans	reekman	NOUN
gujaf-326	580	11	,	,	PUNCT
gujaf-326	580	12	c.	c.	PROPN
gujaf-326	580	13	,	,	PUNCT
gujaf-326	580	14	&	&	CCONJ
gujaf-326	580	15	simoens	simoens	PROPN
gujaf-326	580	16	,	,	PUNCT
gujaf-326	580	17	g.	g.	PROPN
gujaf-326	580	18	(	(	PUNCT
gujaf-326	580	19	2011	2011	NUM
gujaf-326	580	20	)	)	PUNCT
gujaf-326	580	21	.	.	PUNCT
gujaf-326	581	1	a	a	DET
gujaf-326	581	2	survey	survey	NOUN
gujaf-326	581	3	of	of	ADP
gujaf-326	581	4	tax	tax	NOUN
gujaf-326	581	5	compliance	compliance	NOUN
gujaf-326	581	6	costs	cost	NOUN
gujaf-326	581	7	of	of	ADP
gujaf-326	581	8	flemish	flemish	ADJ
gujaf-326	581	9	smes	sme	NOUN
gujaf-326	581	10	:	:	PUNCT
gujaf-326	581	11	magnitude	magnitude	NOUN
gujaf-326	581	12	and	and	CCONJ
gujaf-326	581	13	determinants	determinant	NOUN
gujaf-326	581	14	.	.	PUNCT
gujaf-326	582	1	environment	environment	NOUN
gujaf-326	582	2	and	and	CCONJ
gujaf-326	582	3	planning	planning	NOUN
gujaf-326	582	4	.	.	PUNCT
gujaf-326	583	1	government	government	NOUN
gujaf-326	583	2	and	and	CCONJ
gujaf-326	583	3	policy	policy	NOUN
gujaf-326	583	4	,	,	PUNCT
gujaf-326	583	5	29(4	29(4	NOUN
gujaf-326	583	6	)	)	PUNCT
gujaf-326	583	7	,	,	PUNCT
gujaf-326	583	8	605–621	605–621	NUM
gujaf-326	583	9	.	.	PUNCT
gujaf-326	584	1	-143	-143	PROPN
gujaf-326	584	2	.	.	PUNCT
gujaf-326	585	1	sekaran	sekaran	PROPN
gujaf-326	585	2	,	,	PUNCT
gujaf-326	585	3	u.	u.	PROPN
gujaf-326	585	4	,	,	PUNCT
gujaf-326	585	5	&	&	CCONJ
gujaf-326	585	6	bougie	bougie	PROPN
gujaf-326	585	7	,	,	PUNCT
gujaf-326	585	8	r.	r.	PROPN
gujaf-326	585	9	(	(	PUNCT
gujaf-326	585	10	2013	2013	NUM
gujaf-326	585	11	)	)	PUNCT
gujaf-326	585	12	.	.	PUNCT
gujaf-326	586	1	research	research	NOUN
gujaf-326	586	2	methods	method	NOUN
gujaf-326	586	3	for	for	ADP
gujaf-326	586	4	business	business	NOUN
gujaf-326	586	5	:	:	PUNCT
gujaf-326	586	6	a	a	DET
gujaf-326	586	7	skill	skill	NOUN
gujaf-326	586	8	-	-	PUNCT
gujaf-326	586	9	building	building	NOUN
gujaf-326	586	10	approach	approach	NOUN
gujaf-326	586	11	(	(	PUNCT
gujaf-326	586	12	6th	6th	ADJ
gujaf-326	586	13	ed	ed	NOUN
gujaf-326	586	14	.	.	PUNCT
gujaf-326	586	15	)	)	PUNCT
gujaf-326	586	16	.	.	PUNCT
gujaf-326	587	1	west	west	PROPN
gujaf-326	587	2	sussex	sussex	PROPN
gujaf-326	587	3	:	:	PUNCT
gujaf-326	587	4	john	john	PROPN
gujaf-326	587	5	wiley	wiley	PROPN
gujaf-326	587	6	&	&	CCONJ
gujaf-326	587	7	sons	sons	PROPN
gujaf-326	587	8	ltd	ltd	PROPN
gujaf-326	587	9	serem	serem	PROPN
gujaf-326	587	10	,	,	PUNCT
gujaf-326	587	11	w.	w.	PROPN
gujaf-326	587	12	,	,	PUNCT
gujaf-326	587	13	robert	robert	PROPN
gujaf-326	587	14	,	,	PUNCT
gujaf-326	587	15	k.	k.	PROPN
gujaf-326	587	16	,	,	PUNCT
gujaf-326	587	17	&	&	CCONJ
gujaf-326	587	18	phillip	phillip	PROPN
gujaf-326	587	19	,	,	PUNCT
gujaf-326	587	20	o.	o.	PROPN
gujaf-326	587	21	(	(	PUNCT
gujaf-326	587	22	2017	2017	NUM
gujaf-326	587	23	)	)	PUNCT
gujaf-326	587	24	the	the	DET
gujaf-326	587	25	effect	effect	NOUN
gujaf-326	587	26	of	of	ADP
gujaf-326	587	27	tax	tax	NOUN
gujaf-326	587	28	system	system	NOUN
gujaf-326	587	29	simplicity	simplicity	NOUN
gujaf-326	587	30	on	on	ADP
gujaf-326	587	31	tax	tax	NOUN
gujaf-326	587	32	compliance	compliance	NOUN
gujaf-326	587	33	among	among	ADP
gujaf-326	587	34	the	the	DET
gujaf-326	587	35	rental	rental	ADJ
gujaf-326	587	36	income	income	NOUN
gujaf-326	587	37	earners	earner	NOUN
gujaf-326	587	38	in	in	ADP
gujaf-326	587	39	kenya	kenya	PROPN
gujaf-326	587	40	.	.	PUNCT
gujaf-326	588	1	a	a	DET
gujaf-326	588	2	case	case	NOUN
gujaf-326	588	3	of	of	ADP
gujaf-326	588	4	eldoret	eldoret	ADJ
gujaf-326	588	5	central	central	ADJ
gujaf-326	588	6	business	business	NOUN
gujaf-326	588	7	district	district	NOUN
gujaf-326	588	8	.	.	PUNCT
gujaf-326	589	1	european	european	PROPN
gujaf-326	589	2	journal	journal	PROPN
gujaf-326	589	3	of	of	ADP
gujaf-326	589	4	business	business	NOUN
gujaf-326	589	5	and	and	CCONJ
gujaf-326	589	6	innovation	innovation	NOUN
gujaf-326	589	7	research	research	NOUN
gujaf-326	589	8	,	,	PUNCT
gujaf-326	589	9	vol.5	vol.5	PROPN
gujaf-326	589	10	,	,	PUNCT
gujaf-326	589	11	no.5	no.5	PROPN
gujaf-326	589	12	,	,	PUNCT
gujaf-326	589	13	pp	pp	ADP
gujaf-326	589	14	13	13	NUM
gujaf-326	589	15	-	-	SYM
gujaf-326	589	16	22	22	NUM
gujaf-326	589	17	.	.	PUNCT
gujaf-326	590	1	small	small	ADJ
gujaf-326	590	2	medium	medium	ADJ
gujaf-326	590	3	scale	scale	NOUN
gujaf-326	590	4	enterprise	enterprise	NOUN
gujaf-326	590	5	development	development	NOUN
gujaf-326	590	6	agency	agency	PROPN
gujaf-326	590	7	nigeria	nigeria	PROPN
gujaf-326	590	8	and	and	CCONJ
gujaf-326	590	9	national	national	PROPN
gujaf-326	590	10	bureau	bureau	PROPN
gujaf-326	590	11	of	of	ADP
gujaf-326	590	12	statistics	statistics	PROPN
gujaf-326	590	13	collaborative	collaborative	ADJ
gujaf-326	590	14	survey	survey	NOUN
gujaf-326	590	15	:	:	PUNCT
gujaf-326	590	16	selected	select	VERB
gujaf-326	590	17	findings	finding	NOUN
gujaf-326	590	18	(	(	PUNCT
gujaf-326	590	19	2021	2021	NUM
gujaf-326	590	20	)	)	PUNCT
gujaf-326	590	21	.	.	PUNCT
gujaf-326	591	1	smith	smith	PROPN
gujaf-326	591	2	,	,	PUNCT
gujaf-326	591	3	j.	j.	PROPN
gujaf-326	591	4	,	,	PUNCT
gujaf-326	591	5	&	&	CCONJ
gujaf-326	591	6	johnson	johnson	PROPN
gujaf-326	591	7	,	,	PUNCT
gujaf-326	591	8	l.	l.	PROPN
gujaf-326	591	9	(	(	PUNCT
gujaf-326	591	10	2017	2017	NUM
gujaf-326	591	11	)	)	PUNCT
gujaf-326	591	12	.	.	PUNCT
gujaf-326	592	1	the	the	DET
gujaf-326	592	2	relationship	relationship	NOUN
gujaf-326	592	3	between	between	ADP
gujaf-326	592	4	tax	tax	NOUN
gujaf-326	592	5	burden	burden	NOUN
gujaf-326	592	6	and	and	CCONJ
gujaf-326	592	7	tax	tax	NOUN
gujaf-326	592	8	compliance	compliance	NOUN
gujaf-326	592	9	:	:	PUNCT
gujaf-326	592	10	evidence	evidence	NOUN
gujaf-326	592	11	from	from	ADP
gujaf-326	592	12	oecd	oecd	PROPN
gujaf-326	592	13	countries	country	NOUN
gujaf-326	592	14	.	.	PUNCT
gujaf-326	593	1	journal	journal	NOUN
gujaf-326	593	2	of	of	ADP
gujaf-326	593	3	public	public	ADJ
gujaf-326	593	4	economics	economic	NOUN
gujaf-326	593	5	,	,	PUNCT
gujaf-326	593	6	45(3	45(3	NUM
gujaf-326	593	7	)	)	PUNCT
gujaf-326	593	8	,	,	PUNCT
gujaf-326	593	9	229	229	NUM
gujaf-326	593	10	-	-	SYM
gujaf-326	593	11	245	245	NUM
gujaf-326	593	12	.	.	PUNCT
gujaf-326	594	1	tabanchnick	tabanchnick	PROPN
gujaf-326	594	2	,	,	PUNCT
gujaf-326	594	3	b.	b.	PROPN
gujaf-326	594	4	g.	g.	PROPN
gujaf-326	594	5	,	,	PUNCT
gujaf-326	594	6	fidell	fidell	PROPN
gujaf-326	594	7	,	,	PUNCT
gujaf-326	594	8	l.	l.	PROPN
gujaf-326	594	9	s.	s.	PROPN
gujaf-326	594	10	(	(	PUNCT
gujaf-326	594	11	2014	2014	NUM
gujaf-326	594	12	)	)	PUNCT
gujaf-326	594	13	.	.	PUNCT
gujaf-326	595	1	using	use	VERB
gujaf-326	595	2	multivariate	multivariate	NOUN
gujaf-326	595	3	statistic	statistic	NOUN
gujaf-326	595	4	(	(	PUNCT
gujaf-326	595	5	6th	6th	ADJ
gujaf-326	595	6	ed	ed	NOUN
gujaf-326	595	7	)	)	PUNCT
gujaf-326	595	8	.	.	PUNCT
gujaf-326	596	1	boston	boston	PROPN
gujaf-326	596	2	:	:	PUNCT
gujaf-326	596	3	pearson	pearson	PROPN
gujaf-326	596	4	tajuddin	tajuddin	NOUN
gujaf-326	596	5	,	,	PUNCT
gujaf-326	596	6	t.	t.	PROPN
gujaf-326	596	7	s.	s.	PROPN
gujaf-326	596	8	,	,	PUNCT
gujaf-326	596	9	muhammad	muhammad	PROPN
gujaf-326	596	10	,	,	PUNCT
gujaf-326	596	11	i.	i.	PROPN
gujaf-326	596	12	,	,	PUNCT
gujaf-326	596	13	&	&	CCONJ
gujaf-326	596	14	ibrahim	ibrahim	PROPN
gujaf-326	596	15	,	,	PUNCT
gujaf-326	596	16	m.	m.	NOUN
gujaf-326	596	17	a.	a.	NOUN
gujaf-326	596	18	(	(	PUNCT
gujaf-326	596	19	2023	2023	NUM
gujaf-326	596	20	)	)	PUNCT
gujaf-326	596	21	.	.	PUNCT
gujaf-326	597	1	trust	trust	NOUN
gujaf-326	597	2	in	in	ADP
gujaf-326	597	3	tax	tax	NOUN
gujaf-326	597	4	authorities	authority	NOUN
gujaf-326	597	5	,	,	PUNCT
gujaf-326	597	6	tax	tax	NOUN
gujaf-326	597	7	fairness	fairness	NOUN
gujaf-326	597	8	and	and	CCONJ
gujaf-326	597	9	tax	tax	NOUN
gujaf-326	597	10	morale	morale	NOUN
gujaf-326	597	11	:	:	PUNCT
gujaf-326	597	12	a	a	DET
gujaf-326	597	13	conceptual	conceptual	ADJ
gujaf-326	597	14	review	review	NOUN
gujaf-326	597	15	.	.	PUNCT
gujaf-326	598	1	i	i	PRON
gujaf-326	598	2	-	-	PUNCT
gujaf-326	598	3	iecons	iecon	NOUN
gujaf-326	598	4	e	e	NOUN
gujaf-326	598	5	-	-	NOUN
gujaf-326	598	6	proceedings	proceeding	NOUN
gujaf-326	598	7	,	,	PUNCT
gujaf-326	598	8	136	136	NUM
gujaf-326	598	9	-	-	SYM
gujaf-326	598	10	149	149	NUM
gujaf-326	598	11	.	.	PUNCT
gujaf-326	599	1	urbach	urbach	PROPN
gujaf-326	599	2	,	,	PUNCT
gujaf-326	599	3	n.	n.	NOUN
gujaf-326	599	4	,	,	PUNCT
gujaf-326	599	5	&	&	CCONJ
gujaf-326	599	6	ahlemann	ahlemann	PROPN
gujaf-326	599	7	,	,	PUNCT
gujaf-326	599	8	f.	f.	PROPN
gujaf-326	599	9	(	(	PUNCT
gujaf-326	599	10	2010	2010	NUM
gujaf-326	599	11	)	)	PUNCT
gujaf-326	599	12	.	.	PUNCT
gujaf-326	600	1	structural	structural	ADJ
gujaf-326	600	2	equation	equation	NOUN
gujaf-326	600	3	modelling	modelling	NOUN
gujaf-326	600	4	in	in	ADP
gujaf-326	600	5	information	information	NOUN
gujaf-326	600	6	systems	system	NOUN
gujaf-326	600	7	research	research	NOUN
gujaf-326	600	8	using	use	VERB
gujaf-326	600	9	partial	partial	ADJ
gujaf-326	600	10	least	least	ADJ
gujaf-326	600	11	squares	square	NOUN
gujaf-326	600	12	.	.	PUNCT
gujaf-326	601	1	journal	journal	PROPN
gujaf-326	601	2	of	of	ADP
gujaf-326	601	3	information	information	NOUN
gujaf-326	601	4	technology	technology	NOUN
gujaf-326	601	5	theory	theory	NOUN
gujaf-326	601	6	,	,	PUNCT
gujaf-326	601	7	11(2	11(2	NOUN
gujaf-326	601	8	)	)	PUNCT
gujaf-326	601	9	,	,	PUNCT
gujaf-326	601	10	5–40	5–40	PROPN
gujaf-326	601	11	.	.	PUNCT
gujaf-326	602	1	vincent	vincent	PROPN
gujaf-326	602	2	,	,	PUNCT
gujaf-326	602	3	o.	o.	INTJ
gujaf-326	602	4	(	(	PUNCT
gujaf-326	602	5	2021	2021	NUM
gujaf-326	602	6	)	)	PUNCT
gujaf-326	602	7	.	.	PUNCT
gujaf-326	603	1	the	the	DET
gujaf-326	603	2	development	development	NOUN
gujaf-326	603	3	of	of	ADP
gujaf-326	603	4	a	a	DET
gujaf-326	603	5	scale	scale	NOUN
gujaf-326	603	6	to	to	PART
gujaf-326	603	7	measure	measure	VERB
gujaf-326	603	8	smes	sme	NOUN
gujaf-326	603	9	tax	tax	NOUN
gujaf-326	603	10	compliance	compliance	NOUN
gujaf-326	603	11	in	in	ADP
gujaf-326	603	12	nigeria	nigeria	PROPN
gujaf-326	603	13	:	:	PUNCT
gujaf-326	603	14	an	an	DET
gujaf-326	603	15	adaptation	adaptation	NOUN
gujaf-326	603	16	of	of	ADP
gujaf-326	603	17	fischers	fischer	NOUN
gujaf-326	603	18	model	model	NOUN
gujaf-326	603	19	.	.	PUNCT
gujaf-326	604	1	journal	journal	PROPN
gujaf-326	604	2	of	of	ADP
gujaf-326	604	3	accounting	accounting	NOUN
gujaf-326	604	4	and	and	CCONJ
gujaf-326	604	5	taxation	taxation	NOUN
gujaf-326	604	6	,	,	PUNCT
gujaf-326	604	7	13(3	13(3	NUM
gujaf-326	604	8	)	)	PUNCT
gujaf-326	604	9	,	,	PUNCT
gujaf-326	604	10	132	132	NUM
gujaf-326	604	11	-	-	SYM
gujaf-326	604	12	143	143	NUM
gujaf-326	604	13	.	.	PUNCT
gujaf-326	605	1	voorhees	voorhees	PROPN
gujaf-326	605	2	,	,	PUNCT
gujaf-326	605	3	c.	c.	PROPN
gujaf-326	605	4	m.	m.	PROPN
gujaf-326	605	5	,	,	PUNCT
gujaf-326	605	6	brady	brady	PROPN
gujaf-326	605	7	,	,	PUNCT
gujaf-326	605	8	r.	r.	PROPN
gujaf-326	605	9	c.	c.	PROPN
gujaf-326	605	10	,	,	PUNCT
gujaf-326	605	11	&	&	CCONJ
gujaf-326	605	12	ramirez	ramirez	PROPN
gujaf-326	605	13	,	,	PUNCT
gujaf-326	605	14	e.	e.	PROPN
gujaf-326	605	15	(	(	PUNCT
gujaf-326	605	16	2016	2016	NUM
gujaf-326	605	17	)	)	PUNCT
gujaf-326	605	18	,	,	PUNCT
gujaf-326	605	19	discriminant	discriminant	ADJ
gujaf-326	605	20	validity	validity	NOUN
gujaf-326	605	21	testing	testing	NOUN
gujaf-326	605	22	in	in	ADP
gujaf-326	605	23	marketing	marketing	NOUN
gujaf-326	605	24	:	:	PUNCT
gujaf-326	605	25	an	an	DET
gujaf-326	605	26	analysis	analysis	NOUN
gujaf-326	605	27	,	,	PUNCT
gujaf-326	605	28	causes	cause	VERB
gujaf-326	605	29	for	for	ADP
gujaf-326	605	30	concern	concern	NOUN
gujaf-326	605	31	and	and	CCONJ
gujaf-326	605	32	proposed	propose	VERB
gujaf-326	605	33	remedies	remedy	NOUN
gujaf-326	605	34	.	.	PUNCT
gujaf-326	606	1	journal	journal	PROPN
gujaf-326	606	2	of	of	ADP
gujaf-326	606	3	academy	academy	PROPN
gujaf-326	606	4	of	of	ADP
gujaf-326	606	5	marketing	marketing	NOUN
gujaf-326	606	6	science	science	NOUN
gujaf-326	606	7	,	,	PUNCT
gujaf-326	606	8	vol	vol	NOUN
gujaf-326	606	9	.	.	PROPN
gujaf-326	606	10	44	44	NUM
gujaf-326	606	11	,	,	PUNCT
gujaf-326	606	12	pp	pp	ADJ
gujaf-326	606	13	.	.	PUNCT
gujaf-326	607	1	119	119	NUM
gujaf-326	607	2	-	-	SYM
gujaf-326	607	3	134	134	NUM
gujaf-326	607	4	.	.	PUNCT
gujaf-326	608	1	gusau	gusau	PROPN
gujaf-326	608	2	journal	journal	PROPN
gujaf-326	608	3	of	of	ADP
gujaf-326	608	4	accounting	accounting	NOUN
gujaf-326	608	5	and	and	CCONJ
gujaf-326	608	6	finance	finance	NOUN
gujaf-326	608	7	,	,	PUNCT
gujaf-326	608	8	vol	vol	NOUN
gujaf-326	608	9	.	.	PROPN
gujaf-326	608	10	5	5	NUM
gujaf-326	608	11	,	,	PUNCT
gujaf-326	608	12	issue	issue	NOUN
gujaf-326	608	13	2	2	NUM
gujaf-326	608	14	,	,	PUNCT
gujaf-326	608	15	october	october	PROPN
gujaf-326	608	16	,	,	PUNCT
gujaf-326	608	17	2024	2024	NUM
gujaf-326	608	18	282	282	NUM
gujaf-326	608	19	yan	yan	PROPN
gujaf-326	608	20	,	,	PUNCT
gujaf-326	608	21	y.	y.	PROPN
gujaf-326	608	22	,	,	PUNCT
gujaf-326	608	23	james	james	PROPN
gujaf-326	608	24	iii	iii	PROPN
gujaf-326	608	25	,	,	PUNCT
gujaf-326	608	26	r.	r.	PROPN
gujaf-326	608	27	n.	n.	PROPN
gujaf-326	608	28	,	,	PUNCT
gujaf-326	608	29	&	&	CCONJ
gujaf-326	608	30	cole	cole	PROPN
gujaf-326	608	31	,	,	PUNCT
gujaf-326	608	32	c.	c.	PROPN
gujaf-326	608	33	(	(	PUNCT
gujaf-326	608	34	2023	2023	NUM
gujaf-326	608	35	)	)	PUNCT
gujaf-326	608	36	.	.	PUNCT
gujaf-326	609	1	racial	racial	ADJ
gujaf-326	609	2	disparities	disparity	NOUN
gujaf-326	609	3	in	in	ADP
gujaf-326	609	4	charitable	charitable	ADJ
gujaf-326	609	5	iving	iving	NOUN
gujaf-326	609	6	:	:	PUNCT
gujaf-326	609	7	evidence	evidence	NOUN
gujaf-326	609	8	from	from	ADP
gujaf-326	609	9	health	health	PROPN
gujaf-326	609	10	retirement	retirement	NOUN
gujaf-326	609	11	study	study	NOUN
gujaf-326	609	12	.	.	PUNCT
gujaf-326	610	1	consumer	consumer	NOUN
gujaf-326	610	2	interests	interest	NOUN
gujaf-326	610	3	annual	annual	ADJ
gujaf-326	610	4	,	,	PUNCT
gujaf-326	610	5	69	69	NUM
gujaf-326	610	6	.	.	PUNCT
gujaf-326	611	1	ya’u	ya’u	PROPN
gujaf-326	611	2	,	,	PUNCT
gujaf-326	611	3	a.	a.	PROPN
gujaf-326	611	4	,	,	PUNCT
gujaf-326	611	5	saad	saad	PROPN
gujaf-326	611	6	,	,	PUNCT
gujaf-326	611	7	n.	n.	PROPN
gujaf-326	611	8	,	,	PUNCT
gujaf-326	611	9	&	&	CCONJ
gujaf-326	611	10	mas’ud	mas’ud	NOUN
gujaf-326	611	11	,	,	PUNCT
gujaf-326	611	12	a.	a.	NOUN
gujaf-326	611	13	(	(	PUNCT
gujaf-326	611	14	2020	2020	NUM
gujaf-326	611	15	)	)	PUNCT
gujaf-326	611	16	.	.	PUNCT
gujaf-326	612	1	effects	effect	NOUN
gujaf-326	612	2	of	of	ADP
gujaf-326	612	3	economic	economic	ADJ
gujaf-326	612	4	deterrence	deterrence	NOUN
gujaf-326	612	5	variables	variable	NOUN
gujaf-326	612	6	and	and	CCONJ
gujaf-326	612	7	royalty	royalty	NOUN
gujaf-326	612	8	rates	rate	NOUN
gujaf-326	612	9	on	on	ADP
gujaf-326	612	10	petroleum	petroleum	NOUN
gujaf-326	612	11	profit	profit	NOUN
gujaf-326	612	12	tax	tax	NOUN
gujaf-326	612	13	compliance	compliance	NOUN
gujaf-326	612	14	in	in	ADP
gujaf-326	612	15	nigeria	nigeria	PROPN
gujaf-326	612	16	:	:	PUNCT
gujaf-326	612	17	an	an	DET
gujaf-326	612	18	empirical	empirical	ADJ
gujaf-326	612	19	analysis	analysis	NOUN
gujaf-326	612	20	.	.	PUNCT
gujaf-326	613	1	international	international	ADJ
gujaf-326	613	2	journal	journal	PROPN
gujaf-326	613	3	of	of	ADP
gujaf-326	613	4	energy	energy	NOUN
gujaf-326	613	5	sector	sector	NOUN
gujaf-326	613	6	management	management	NOUN
gujaf-326	613	7	,	,	PUNCT
gujaf-326	613	8	14(6	14(6	NOUN
gujaf-326	613	9	)	)	PUNCT
gujaf-326	613	10	,	,	PUNCT
gujaf-326	613	11	1275	1275	NUM
gujaf-326	613	12	-	-	SYM
gujaf-326	613	13	1296	1296	NUM
gujaf-326	613	14	.	.	PUNCT
gujaf-326	614	1	yusof	yusof	PROPN
gujaf-326	614	2	,	,	PUNCT
gujaf-326	614	3	a.	a.	NOUN
gujaf-326	614	4	m.	m.	NOUN
gujaf-326	614	5	,	,	PUNCT
gujaf-326	614	6	ling	ling	PROPN
gujaf-326	614	7	,	,	PUNCT
gujaf-326	614	8	n.	n.	NOUN
gujaf-326	614	9	m.	m.	NOUN
gujaf-326	614	10	,	,	PUNCT
gujaf-326	614	11	&	&	CCONJ
gujaf-326	614	12	wah	wah	PROPN
gujaf-326	614	13	,	,	PUNCT
gujaf-326	614	14	y.	y.	PROPN
gujaf-326	614	15	(	(	PUNCT
gujaf-326	614	16	2014	2014	NUM
gujaf-326	614	17	)	)	PUNCT
gujaf-326	614	18	.	.	PUNCT
gujaf-326	615	1	tax	tax	NOUN
gujaf-326	615	2	non	non	NOUN
gujaf-326	615	3	-	-	NOUN
gujaf-326	615	4	compliance	compliance	NOUN
gujaf-326	615	5	among	among	ADP
gujaf-326	615	6	smcs	smcs	NOUN
gujaf-326	615	7	in	in	ADP
gujaf-326	615	8	malaysia	malaysia	PROPN
gujaf-326	615	9	:	:	PUNCT
gujaf-326	615	10	tax	tax	NOUN
gujaf-326	615	11	audit	audit	NOUN
gujaf-326	615	12	evidence	evidence	NOUN
gujaf-326	615	13	.	.	PUNCT
gujaf-326	616	1	journal	journal	NOUN
gujaf-326	616	2	of	of	ADP
gujaf-326	616	3	applied	apply	VERB
gujaf-326	616	4	accounting	accounting	NOUN
gujaf-326	616	5	research	research	NOUN
gujaf-326	616	6	,	,	PUNCT
gujaf-326	616	7	15(2	15(2	NUM
gujaf-326	616	8	)	)	PUNCT
gujaf-326	616	9	,	,	PUNCT
gujaf-326	616	10	215	215	NUM
gujaf-326	616	11	-	-	SYM
gujaf-326	616	12	234	234	NUM
gujaf-326	616	13	.	.	PUNCT