id	sid	tid	token	lemma	pos
gujaf-386	1	1	microsoft	microsoft	PROPN
gujaf-386	1	2	word	word	PROPN
gujaf-386	1	3	fk	fk	INTJ
gujaf-386	1	4	to	to	ADP
gujaf-386	1	5	mr	mr	PROPN
gujaf-386	1	6	hassan	hassan	PROPN
gujaf-386	1	7	6	6	NUM
gujaf-386	1	8	1	1	NUM
gujaf-386	1	9	gusau	gusau	ADJ
gujaf-386	1	10	journal	journal	NOUN
gujaf-386	1	11	of	of	ADP
gujaf-386	1	12	accounting	accounting	NOUN
gujaf-386	1	13	and	and	CCONJ
gujaf-386	1	14	finance	finance	NOUN
gujaf-386	1	15	,	,	PUNCT
gujaf-386	1	16	vol.6	vol.6	PROPN
gujaf-386	1	17	,	,	PUNCT
gujaf-386	1	18	issue	issue	NOUN
gujaf-386	1	19	1	1	NUM
gujaf-386	1	20	,	,	PUNCT
gujaf-386	1	21	april	april	PROPN
gujaf-386	1	22	,	,	PUNCT
gujaf-386	1	23	2025	2025	NUM
gujaf-386	1	24	303	303	NUM
gujaf-386	1	25	the	the	DET
gujaf-386	1	26	effect	effect	NOUN
gujaf-386	1	27	of	of	ADP
gujaf-386	1	28	internally	internally	ADV
gujaf-386	1	29	generated	generate	VERB
gujaf-386	1	30	revenue	revenue	NOUN
gujaf-386	1	31	components	component	NOUN
gujaf-386	1	32	on	on	ADP
gujaf-386	1	33	domestic	domestic	ADJ
gujaf-386	1	34	debt	debt	NOUN
gujaf-386	1	35	accumulation	accumulation	NOUN
gujaf-386	1	36	in	in	ADP
gujaf-386	1	37	nigeria	nigeria	PROPN
gujaf-386	1	38	’s	’s	PART
gujaf-386	1	39	north	north	ADJ
gujaf-386	1	40	central	central	ADJ
gujaf-386	1	41	states	state	NOUN
gujaf-386	1	42	audu	audu	ADJ
gujaf-386	1	43	,	,	PUNCT
gujaf-386	1	44	monday	monday	PROPN
gujaf-386	1	45	a.	a.	PROPN
gujaf-386	1	46	olaoye	olaoye	PROPN
gujaf-386	1	47	,	,	PUNCT
gujaf-386	1	48	samuel	samuel	PROPN
gujaf-386	1	49	a.	a.	PROPN
gujaf-386	1	50	dada	dada	PROPN
gujaf-386	1	51	,	,	PUNCT
gujaf-386	1	52	samuel	samuel	PROPN
gujaf-386	1	53	o.	o.	PROPN
gujaf-386	1	54	department	department	PROPN
gujaf-386	1	55	of	of	ADP
gujaf-386	1	56	accounting	accounting	PROPN
gujaf-386	1	57	babcock	babcock	PROPN
gujaf-386	1	58	university	university	PROPN
gujaf-386	1	59	ilishan	ilishan	PROPN
gujaf-386	1	60	remo	remo	NOUN
gujaf-386	1	61	ogun	ogun	PROPN
gujaf-386	1	62	state	state	PROPN
gujaf-386	1	63	,	,	PUNCT
gujaf-386	1	64	nigeria	nigeria	PROPN
gujaf-386	1	65	corresponding	corresponding	ADJ
gujaf-386	1	66	author	author	NOUN
gujaf-386	1	67	:	:	PUNCT
gujaf-386	2	1	monaudu@gmail.com	monaudu@gmail.com	X
gujaf-386	2	2	https://doi.org/10.57233/gujaf.v6i1.21	https://doi.org/10.57233/gujaf.v6i1.21	PROPN
gujaf-386	2	3	abstract	abstract	ADJ
gujaf-386	2	4	domestic	domestic	ADJ
gujaf-386	2	5	debt	debt	NOUN
gujaf-386	2	6	has	have	AUX
gujaf-386	2	7	been	be	AUX
gujaf-386	2	8	a	a	DET
gujaf-386	2	9	major	major	ADJ
gujaf-386	2	10	concern	concern	NOUN
gujaf-386	2	11	and	and	CCONJ
gujaf-386	2	12	has	have	AUX
gujaf-386	2	13	brought	bring	VERB
gujaf-386	2	14	about	about	ADP
gujaf-386	2	15	several	several	ADJ
gujaf-386	2	16	reactions	reaction	NOUN
gujaf-386	2	17	by	by	ADP
gujaf-386	2	18	stakeholders	stakeholder	NOUN
gujaf-386	2	19	in	in	ADP
gujaf-386	2	20	accounting	accounting	NOUN
gujaf-386	2	21	literature	literature	NOUN
gujaf-386	2	22	.	.	PUNCT
gujaf-386	3	1	sustaining	sustain	VERB
gujaf-386	3	2	the	the	DET
gujaf-386	3	3	high	high	ADJ
gujaf-386	3	4	debt	debt	NOUN
gujaf-386	3	5	profile	profile	NOUN
gujaf-386	3	6	of	of	ADP
gujaf-386	3	7	north	north	ADJ
gujaf-386	3	8	central	central	ADJ
gujaf-386	3	9	states	state	NOUN
gujaf-386	3	10	has	have	AUX
gujaf-386	3	11	become	become	VERB
gujaf-386	3	12	worrisome	worrisome	ADJ
gujaf-386	3	13	that	that	PRON
gujaf-386	3	14	needs	need	VERB
gujaf-386	3	15	urgent	urgent	ADJ
gujaf-386	3	16	attention	attention	NOUN
gujaf-386	3	17	.	.	PUNCT
gujaf-386	4	1	the	the	DET
gujaf-386	4	2	size	size	NOUN
gujaf-386	4	3	of	of	ADP
gujaf-386	4	4	domestic	domestic	ADJ
gujaf-386	4	5	debt	debt	NOUN
gujaf-386	4	6	has	have	AUX
gujaf-386	4	7	been	be	AUX
gujaf-386	4	8	a	a	DET
gujaf-386	4	9	persistent	persistent	ADJ
gujaf-386	4	10	problem	problem	NOUN
gujaf-386	4	11	that	that	PRON
gujaf-386	4	12	has	have	AUX
gujaf-386	4	13	brought	bring	VERB
gujaf-386	4	14	about	about	ADP
gujaf-386	4	15	the	the	DET
gujaf-386	4	16	inability	inability	NOUN
gujaf-386	4	17	to	to	PART
gujaf-386	4	18	meet	meet	VERB
gujaf-386	4	19	societal	societal	ADJ
gujaf-386	4	20	expectations	expectation	NOUN
gujaf-386	4	21	.	.	PUNCT
gujaf-386	5	1	this	this	DET
gujaf-386	5	2	inability	inability	NOUN
gujaf-386	5	3	to	to	PART
gujaf-386	5	4	sustain	sustain	VERB
gujaf-386	5	5	the	the	DET
gujaf-386	5	6	debt	debt	NOUN
gujaf-386	5	7	profile	profile	NOUN
gujaf-386	5	8	can	can	AUX
gujaf-386	5	9	be	be	AUX
gujaf-386	5	10	traced	trace	VERB
gujaf-386	5	11	to	to	ADP
gujaf-386	5	12	the	the	DET
gujaf-386	5	13	insufficiency	insufficiency	NOUN
gujaf-386	5	14	of	of	ADP
gujaf-386	5	15	internally	internally	ADV
gujaf-386	5	16	generated	generate	VERB
gujaf-386	5	17	revenue	revenue	NOUN
gujaf-386	5	18	.	.	PUNCT
gujaf-386	6	1	the	the	DET
gujaf-386	6	2	study	study	NOUN
gujaf-386	6	3	therefore	therefore	ADV
gujaf-386	6	4	investigated	investigate	VERB
gujaf-386	6	5	the	the	DET
gujaf-386	6	6	effect	effect	NOUN
gujaf-386	6	7	of	of	ADP
gujaf-386	6	8	internally	internally	ADV
gujaf-386	6	9	generated	generate	VERB
gujaf-386	6	10	revenue	revenue	NOUN
gujaf-386	6	11	(	(	PUNCT
gujaf-386	6	12	igr	igr	PROPN
gujaf-386	6	13	)	)	PUNCT
gujaf-386	6	14	on	on	ADP
gujaf-386	6	15	domestic	domestic	ADJ
gujaf-386	6	16	debt	debt	NOUN
gujaf-386	6	17	of	of	ADP
gujaf-386	6	18	north	north	ADJ
gujaf-386	6	19	central	central	ADJ
gujaf-386	6	20	states	state	NOUN
gujaf-386	6	21	in	in	ADP
gujaf-386	6	22	nigeria	nigeria	PROPN
gujaf-386	6	23	.	.	PUNCT
gujaf-386	7	1	ex	ex	ADJ
gujaf-386	7	2	-	-	ADJ
gujaf-386	7	3	post	post	ADJ
gujaf-386	7	4	facto	facto	X
gujaf-386	7	5	research	research	NOUN
gujaf-386	7	6	design	design	NOUN
gujaf-386	7	7	was	be	AUX
gujaf-386	7	8	adopted	adopt	VERB
gujaf-386	7	9	.	.	PUNCT
gujaf-386	8	1	the	the	DET
gujaf-386	8	2	population	population	NOUN
gujaf-386	8	3	of	of	ADP
gujaf-386	8	4	the	the	DET
gujaf-386	8	5	study	study	NOUN
gujaf-386	8	6	was	be	AUX
gujaf-386	8	7	6	6	NUM
gujaf-386	8	8	states	state	NOUN
gujaf-386	8	9	in	in	ADP
gujaf-386	8	10	the	the	DET
gujaf-386	8	11	north	north	NOUN
gujaf-386	8	12	central	central	NOUN
gujaf-386	8	13	,	,	PUNCT
gujaf-386	8	14	nigeria	nigeria	PROPN
gujaf-386	8	15	which	which	PRON
gujaf-386	8	16	also	also	ADV
gujaf-386	8	17	constitute	constitute	VERB
gujaf-386	8	18	the	the	DET
gujaf-386	8	19	sample	sample	NOUN
gujaf-386	8	20	of	of	ADP
gujaf-386	8	21	the	the	DET
gujaf-386	8	22	study	study	NOUN
gujaf-386	8	23	.	.	PUNCT
gujaf-386	9	1	data	datum	NOUN
gujaf-386	9	2	covering	cover	VERB
gujaf-386	9	3	a	a	DET
gujaf-386	9	4	period	period	NOUN
gujaf-386	9	5	of	of	ADP
gujaf-386	9	6	14	14	NUM
gujaf-386	9	7	years	year	NOUN
gujaf-386	9	8	(	(	PUNCT
gujaf-386	9	9	2010	2010	NUM
gujaf-386	9	10	–	–	PUNCT
gujaf-386	9	11	2023	2023	NUM
gujaf-386	9	12	)	)	PUNCT
gujaf-386	9	13	were	be	AUX
gujaf-386	9	14	extracted	extract	VERB
gujaf-386	9	15	from	from	ADP
gujaf-386	9	16	audited	audit	VERB
gujaf-386	9	17	accounts	account	NOUN
gujaf-386	9	18	of	of	ADP
gujaf-386	9	19	the	the	DET
gujaf-386	9	20	states	state	NOUN
gujaf-386	9	21	.	.	PUNCT
gujaf-386	10	1	the	the	DET
gujaf-386	10	2	reliability	reliability	NOUN
gujaf-386	10	3	of	of	ADP
gujaf-386	10	4	the	the	DET
gujaf-386	10	5	data	datum	NOUN
gujaf-386	10	6	was	be	AUX
gujaf-386	10	7	premised	premise	VERB
gujaf-386	10	8	on	on	ADP
gujaf-386	10	9	the	the	DET
gujaf-386	10	10	certification	certification	NOUN
gujaf-386	10	11	of	of	ADP
gujaf-386	10	12	the	the	DET
gujaf-386	10	13	audited	audit	VERB
gujaf-386	10	14	accounts	account	NOUN
gujaf-386	10	15	by	by	ADP
gujaf-386	10	16	the	the	DET
gujaf-386	10	17	nigerian	nigerian	ADJ
gujaf-386	10	18	regulatory	regulatory	ADJ
gujaf-386	10	19	and	and	CCONJ
gujaf-386	10	20	legal	legal	ADJ
gujaf-386	10	21	authorities	authority	NOUN
gujaf-386	10	22	.	.	PUNCT
gujaf-386	11	1	descriptive	descriptive	ADJ
gujaf-386	11	2	and	and	CCONJ
gujaf-386	11	3	inferential	inferential	ADJ
gujaf-386	11	4	statistics	statistic	NOUN
gujaf-386	11	5	were	be	AUX
gujaf-386	11	6	used	use	VERB
gujaf-386	11	7	to	to	PART
gujaf-386	11	8	analyze	analyze	VERB
gujaf-386	11	9	the	the	DET
gujaf-386	11	10	data	datum	NOUN
gujaf-386	11	11	at	at	ADP
gujaf-386	11	12	0.05	0.05	NUM
gujaf-386	11	13	level	level	NOUN
gujaf-386	11	14	of	of	ADP
gujaf-386	11	15	significance	significance	NOUN
gujaf-386	11	16	.	.	PUNCT
gujaf-386	12	1	findings	finding	NOUN
gujaf-386	12	2	reveal	reveal	VERB
gujaf-386	12	3	that	that	SCONJ
gujaf-386	12	4	internally	internally	ADV
gujaf-386	12	5	generated	generate	VERB
gujaf-386	12	6	revenue	revenue	NOUN
gujaf-386	12	7	had	have	VERB
gujaf-386	12	8	a	a	DET
gujaf-386	12	9	significant	significant	ADJ
gujaf-386	12	10	effect	effect	NOUN
gujaf-386	12	11	on	on	ADP
gujaf-386	12	12	size	size	NOUN
gujaf-386	12	13	of	of	ADP
gujaf-386	12	14	domestic	domestic	ADJ
gujaf-386	12	15	debt	debt	NOUN
gujaf-386	12	16	(	(	PUNCT
gujaf-386	12	17	adj	adj	X
gujaf-386	12	18	r2	r2	PROPN
gujaf-386	12	19	=	=	PUNCT
gujaf-386	12	20	0.266	0.266	NUM
gujaf-386	12	21	,	,	PUNCT
gujaf-386	12	22	f	f	PROPN
gujaf-386	12	23	(	(	PUNCT
gujaf-386	12	24	4	4	NUM
gujaf-386	12	25	,	,	PUNCT
gujaf-386	12	26	79	79	NUM
gujaf-386	12	27	)	)	PUNCT
gujaf-386	12	28	.	.	PUNCT
gujaf-386	13	1	the	the	DET
gujaf-386	13	2	study	study	NOUN
gujaf-386	13	3	concluded	conclude	VERB
gujaf-386	13	4	that	that	SCONJ
gujaf-386	13	5	internally	internally	ADV
gujaf-386	13	6	generated	generate	VERB
gujaf-386	13	7	revenue	revenue	NOUN
gujaf-386	13	8	impacted	impact	VERB
gujaf-386	13	9	size	size	NOUN
gujaf-386	13	10	of	of	ADP
gujaf-386	13	11	domestic	domestic	ADJ
gujaf-386	13	12	debt	debt	NOUN
gujaf-386	13	13	of	of	ADP
gujaf-386	13	14	north	north	ADJ
gujaf-386	13	15	central	central	ADJ
gujaf-386	13	16	states	state	NOUN
gujaf-386	13	17	in	in	ADP
gujaf-386	13	18	nigeria	nigeria	PROPN
gujaf-386	13	19	.	.	PUNCT
gujaf-386	14	1	the	the	DET
gujaf-386	14	2	study	study	NOUN
gujaf-386	14	3	recommends	recommend	VERB
gujaf-386	14	4	that	that	SCONJ
gujaf-386	14	5	the	the	DET
gujaf-386	14	6	state	state	NOUN
gujaf-386	14	7	government	government	NOUN
gujaf-386	14	8	should	should	AUX
gujaf-386	14	9	enhance	enhance	VERB
gujaf-386	14	10	compliance	compliance	NOUN
gujaf-386	14	11	mechanisms	mechanism	NOUN
gujaf-386	14	12	to	to	PART
gujaf-386	14	13	streamline	streamline	VERB
gujaf-386	14	14	pay	pay	NOUN
gujaf-386	14	15	as	as	SCONJ
gujaf-386	14	16	you	you	PRON
gujaf-386	14	17	earn	earn	VERB
gujaf-386	14	18	(	(	PUNCT
gujaf-386	14	19	paye	paye	NOUN
gujaf-386	14	20	)	)	PUNCT
gujaf-386	14	21	collection	collection	NOUN
gujaf-386	14	22	processes	process	NOUN
gujaf-386	14	23	and	and	CCONJ
gujaf-386	14	24	incentivize	incentivize	VERB
gujaf-386	14	25	tax	tax	NOUN
gujaf-386	14	26	compliance	compliance	NOUN
gujaf-386	14	27	.	.	PUNCT
gujaf-386	15	1	key	key	ADJ
gujaf-386	15	2	words	word	NOUN
gujaf-386	15	3	:	:	PUNCT
gujaf-386	15	4	domestic	domestic	ADJ
gujaf-386	15	5	debt	debt	NOUN
gujaf-386	15	6	,	,	PUNCT
gujaf-386	15	7	internally	internally	ADV
gujaf-386	15	8	generated	generate	VERB
gujaf-386	15	9	revenue	revenue	NOUN
gujaf-386	15	10	,	,	PUNCT
gujaf-386	15	11	pay	pay	VERB
gujaf-386	15	12	as	as	SCONJ
gujaf-386	15	13	you	you	PRON
gujaf-386	15	14	earn	earn	VERB
gujaf-386	15	15	,	,	PUNCT
gujaf-386	15	16	size	size	NOUN
gujaf-386	15	17	of	of	ADP
gujaf-386	15	18	domestic	domestic	ADJ
gujaf-386	15	19	debt	debt	NOUN
gujaf-386	15	20	.	.	PUNCT
gujaf-386	16	1	1.0	1.0	NUM
gujaf-386	16	2	introduction	introduction	NOUN
gujaf-386	16	3	debt	debt	NOUN
gujaf-386	16	4	sustainability	sustainability	NOUN
gujaf-386	16	5	has	have	AUX
gujaf-386	16	6	become	become	VERB
gujaf-386	16	7	a	a	DET
gujaf-386	16	8	pressing	press	VERB
gujaf-386	16	9	concern	concern	NOUN
gujaf-386	16	10	for	for	ADP
gujaf-386	16	11	entities	entity	NOUN
gujaf-386	16	12	,	,	PUNCT
gujaf-386	16	13	policy	policy	NOUN
gujaf-386	16	14	makers	maker	NOUN
gujaf-386	16	15	and	and	CCONJ
gujaf-386	16	16	stakeholders	stakeholder	NOUN
gujaf-386	16	17	.	.	PUNCT
gujaf-386	17	1	the	the	DET
gujaf-386	17	2	collapse	collapse	NOUN
gujaf-386	17	3	of	of	ADP
gujaf-386	17	4	global	global	ADJ
gujaf-386	17	5	oil	oil	NOUN
gujaf-386	17	6	price	price	NOUN
gujaf-386	17	7	has	have	AUX
gujaf-386	17	8	taken	take	VERB
gujaf-386	17	9	its	its	PRON
gujaf-386	17	10	toll	toll	NOUN
gujaf-386	17	11	on	on	ADP
gujaf-386	17	12	the	the	DET
gujaf-386	17	13	nigerian	nigerian	ADJ
gujaf-386	17	14	economy	economy	NOUN
gujaf-386	17	15	.	.	PUNCT
gujaf-386	18	1	the	the	DET
gujaf-386	18	2	current	current	ADJ
gujaf-386	18	3	administration	administration	NOUN
gujaf-386	18	4	in	in	ADP
gujaf-386	18	5	nigeria	nigeria	PROPN
gujaf-386	18	6	and	and	CCONJ
gujaf-386	18	7	nigerians	nigerians	PROPN
gujaf-386	18	8	have	have	AUX
gujaf-386	18	9	continued	continue	VERB
gujaf-386	18	10	to	to	PART
gujaf-386	18	11	deliberate	deliberate	VERB
gujaf-386	18	12	on	on	ADP
gujaf-386	18	13	how	how	SCONJ
gujaf-386	18	14	to	to	PART
gujaf-386	18	15	respond	respond	VERB
gujaf-386	18	16	to	to	ADP
gujaf-386	18	17	the	the	DET
gujaf-386	18	18	constant	constant	ADJ
gujaf-386	18	19	unrelenting	unrelenting	ADJ
gujaf-386	18	20	dive	dive	NOUN
gujaf-386	18	21	in	in	ADP
gujaf-386	18	22	oil	oil	NOUN
gujaf-386	18	23	price	price	NOUN
gujaf-386	18	24	and	and	CCONJ
gujaf-386	18	25	its	its	PRON
gujaf-386	18	26	impact	impact	NOUN
gujaf-386	18	27	on	on	ADP
gujaf-386	18	28	government	government	NOUN
gujaf-386	18	29	revenues	revenue	NOUN
gujaf-386	18	30	.	.	PUNCT
gujaf-386	19	1	before	before	SCONJ
gujaf-386	19	2	the	the	DET
gujaf-386	19	3	current	current	ADJ
gujaf-386	19	4	administration	administration	NOUN
gujaf-386	19	5	at	at	ADP
gujaf-386	19	6	the	the	DET
gujaf-386	19	7	federal	federal	ADJ
gujaf-386	19	8	level	level	NOUN
gujaf-386	19	9	assumed	assume	VERB
gujaf-386	19	10	office	office	NOUN
gujaf-386	19	11	and	and	CCONJ
gujaf-386	19	12	the	the	DET
gujaf-386	19	13	removal	removal	NOUN
gujaf-386	19	14	of	of	ADP
gujaf-386	19	15	fuel	fuel	NOUN
gujaf-386	19	16	subsidy	subsidy	NOUN
gujaf-386	19	17	,	,	PUNCT
gujaf-386	19	18	many	many	ADJ
gujaf-386	19	19	states	state	NOUN
gujaf-386	19	20	were	be	AUX
gujaf-386	19	21	unable	unable	ADJ
gujaf-386	19	22	to	to	PART
gujaf-386	19	23	meet	meet	VERB
gujaf-386	19	24	their	their	PRON
gujaf-386	19	25	statutory	statutory	ADJ
gujaf-386	19	26	obligations	obligation	NOUN
gujaf-386	19	27	due	due	ADP
gujaf-386	19	28	to	to	ADP
gujaf-386	19	29	the	the	DET
gujaf-386	19	30	significant	significant	ADJ
gujaf-386	19	31	decline	decline	NOUN
gujaf-386	19	32	in	in	ADP
gujaf-386	19	33	their	their	PRON
gujaf-386	19	34	share	share	NOUN
gujaf-386	19	35	of	of	ADP
gujaf-386	19	36	revenue	revenue	NOUN
gujaf-386	19	37	from	from	ADP
gujaf-386	19	38	the	the	DET
gujaf-386	19	39	federation	federation	PROPN
gujaf-386	19	40	account	account	NOUN
gujaf-386	19	41	allocation	allocation	NOUN
gujaf-386	19	42	and	and	CCONJ
gujaf-386	19	43	there	there	PRON
gujaf-386	19	44	seemed	seem	VERB
gujaf-386	19	45	to	to	PART
gujaf-386	19	46	be	be	AUX
gujaf-386	19	47	no	no	DET
gujaf-386	19	48	light	light	NOUN
gujaf-386	19	49	at	at	ADP
gujaf-386	19	50	the	the	DET
gujaf-386	19	51	end	end	NOUN
gujaf-386	19	52	of	of	ADP
gujaf-386	19	53	the	the	DET
gujaf-386	19	54	tunnel	tunnel	NOUN
gujaf-386	19	55	.	.	PUNCT
gujaf-386	20	1	as	as	ADP
gujaf-386	20	2	a	a	DET
gujaf-386	20	3	result	result	NOUN
gujaf-386	20	4	of	of	ADP
gujaf-386	20	5	the	the	DET
gujaf-386	20	6	decline	decline	NOUN
gujaf-386	20	7	in	in	ADP
gujaf-386	20	8	oil	oil	NOUN
gujaf-386	20	9	revenue	revenue	NOUN
gujaf-386	20	10	,	,	PUNCT
gujaf-386	20	11	the	the	DET
gujaf-386	20	12	monthly	monthly	ADJ
gujaf-386	20	13	share	share	NOUN
gujaf-386	20	14	by	by	ADP
gujaf-386	20	15	states	state	NOUN
gujaf-386	20	16	from	from	ADP
gujaf-386	20	17	federal	federal	ADJ
gujaf-386	20	18	allocation	allocation	NOUN
gujaf-386	20	19	had	have	AUX
gujaf-386	20	20	also	also	ADV
gujaf-386	20	21	declined	decline	VERB
gujaf-386	20	22	significantly	significantly	ADV
gujaf-386	20	23	thereby	thereby	ADV
gujaf-386	20	24	causing	cause	VERB
gujaf-386	20	25	a	a	DET
gujaf-386	20	26	huge	huge	ADJ
gujaf-386	20	27	expenditure	expenditure	NOUN
gujaf-386	20	28	/	/	SYM
gujaf-386	20	29	revenue	revenue	NOUN
gujaf-386	20	30	gap	gap	NOUN
gujaf-386	20	31	.	.	PUNCT
gujaf-386	21	1	this	this	PRON
gujaf-386	21	2	has	have	AUX
gujaf-386	21	3	led	lead	VERB
gujaf-386	21	4	to	to	ADP
gujaf-386	21	5	many	many	ADJ
gujaf-386	21	6	state	state	NOUN
gujaf-386	21	7	governments	government	NOUN
gujaf-386	21	8	to	to	PART
gujaf-386	21	9	use	use	VERB
gujaf-386	21	10	debt	debt	NOUN
gujaf-386	21	11	to	to	PART
gujaf-386	21	12	bridge	bridge	VERB
gujaf-386	21	13	the	the	DET
gujaf-386	21	14	gap	gap	NOUN
gujaf-386	21	15	.	.	PUNCT
gujaf-386	22	1	furthermore	furthermore	ADV
gujaf-386	22	2	,	,	PUNCT
gujaf-386	22	3	debt	debt	NOUN
gujaf-386	22	4	is	be	AUX
gujaf-386	22	5	crucial	crucial	ADJ
gujaf-386	22	6	for	for	SCONJ
gujaf-386	22	7	entities	entity	NOUN
gujaf-386	22	8	to	to	PART
gujaf-386	22	9	access	access	NOUN
gujaf-386	22	10	capital	capital	NOUN
gujaf-386	22	11	,	,	PUNCT
gujaf-386	22	12	finance	finance	NOUN
gujaf-386	22	13	operations	operation	NOUN
gujaf-386	22	14	,	,	PUNCT
gujaf-386	22	15	and	and	CCONJ
gujaf-386	22	16	invest	invest	VERB
gujaf-386	22	17	in	in	ADP
gujaf-386	22	18	growth	growth	NOUN
gujaf-386	22	19	opportunities	opportunity	NOUN
gujaf-386	22	20	.	.	PUNCT
gujaf-386	23	1	recent	recent	ADJ
gujaf-386	23	2	accounting	accounting	NOUN
gujaf-386	23	3	literature	literature	NOUN
gujaf-386	23	4	highlights	highlight	VERB
gujaf-386	23	5	the	the	DET
gujaf-386	23	6	importance	importance	NOUN
gujaf-386	23	7	of	of	ADP
gujaf-386	23	8	debt	debt	NOUN
gujaf-386	23	9	in	in	ADP
gujaf-386	23	10	various	various	ADJ
gujaf-386	23	11	contexts	context	NOUN
gujaf-386	23	12	such	such	ADJ
gujaf-386	23	13	as	as	ADP
gujaf-386	23	14	financing	financing	NOUN
gujaf-386	23	15	and	and	CCONJ
gujaf-386	23	16	investment	investment	NOUN
gujaf-386	23	17	where	where	SCONJ
gujaf-386	23	18	debt	debt	NOUN
gujaf-386	23	19	provides	provide	VERB
gujaf-386	23	20	necessary	necessary	ADJ
gujaf-386	23	21	capital	capital	NOUN
gujaf-386	23	22	for	for	ADP
gujaf-386	23	23	investments	investment	NOUN
gujaf-386	23	24	,	,	PUNCT
gujaf-386	23	25	expansion	expansion	NOUN
gujaf-386	23	26	,	,	PUNCT
gujaf-386	23	27	and	and	CCONJ
gujaf-386	23	28	modernization	modernization	NOUN
gujaf-386	23	29	(	(	PUNCT
gujaf-386	23	30	ross	ross	PROPN
gujaf-386	23	31	et	et	PROPN
gujaf-386	23	32	al	al	PROPN
gujaf-386	23	33	.	.	PROPN
gujaf-386	23	34	,	,	PUNCT
gujaf-386	23	35	2022	2022	NUM
gujaf-386	23	36	)	)	PUNCT
gujaf-386	23	37	,	,	PUNCT
gujaf-386	23	38	debt	debt	NOUN
gujaf-386	23	39	can	can	AUX
gujaf-386	23	40	be	be	AUX
gujaf-386	23	41	used	use	VERB
gujaf-386	23	42	to	to	PART
gujaf-386	23	43	manage	manage	VERB
gujaf-386	23	44	risk	risk	NOUN
gujaf-386	23	45	through	through	ADP
gujaf-386	23	46	hedging	hedging	NOUN
gujaf-386	23	47	and	and	CCONJ
gujaf-386	23	48	diversification	diversification	NOUN
gujaf-386	23	49	(	(	PUNCT
gujaf-386	23	50	smithson	smithson	PROPN
gujaf-386	23	51	&	&	CCONJ
gujaf-386	23	52	smith	smith	PROPN
gujaf-386	23	53	,	,	PUNCT
gujaf-386	23	54	2023	2023	NUM
gujaf-386	23	55	)	)	PUNCT
gujaf-386	23	56	.	.	PUNCT
gujaf-386	24	1	debt	debt	NOUN
gujaf-386	24	2	can	can	AUX
gujaf-386	24	3	provide	provide	VERB
gujaf-386	24	4	liquidity	liquidity	NOUN
gujaf-386	24	5	and	and	CCONJ
gujaf-386	24	6	cash	cash	NOUN
gujaf-386	24	7	flow	flow	NOUN
gujaf-386	24	8	necessary	necessary	ADJ
gujaf-386	24	9	for	for	ADP
gujaf-386	24	10	operations	operation	NOUN
gujaf-386	24	11	and	and	CCONJ
gujaf-386	24	12	growth	growth	NOUN
gujaf-386	24	13	(	(	PUNCT
gujaf-386	24	14	brealey	brealey	PROPN
gujaf-386	24	15	et	et	PROPN
gujaf-386	24	16	al	al	PROPN
gujaf-386	24	17	.	.	PROPN
gujaf-386	24	18	,	,	PUNCT
gujaf-386	24	19	2022	2022	NUM
gujaf-386	24	20	)	)	PUNCT
gujaf-386	24	21	and	and	CCONJ
gujaf-386	24	22	debt	debt	NOUN
gujaf-386	24	23	can	can	AUX
gujaf-386	24	24	reduce	reduce	VERB
gujaf-386	24	25	the	the	DET
gujaf-386	24	26	cost	cost	NOUN
gujaf-386	24	27	of	of	ADP
gujaf-386	24	28	capital	capital	NOUN
gujaf-386	24	29	and	and	CCONJ
gujaf-386	24	30	increase	increase	VERB
gujaf-386	24	31	firm	firm	ADJ
gujaf-386	24	32	value	value	NOUN
gujaf-386	24	33	(	(	PUNCT
gujaf-386	24	34	koller	koller	PROPN
gujaf-386	24	35	et	et	PROPN
gujaf-386	24	36	al	al	PROPN
gujaf-386	24	37	.	.	PROPN
gujaf-386	24	38	,	,	PUNCT
gujaf-386	24	39	2022	2022	NUM
gujaf-386	24	40	)	)	PUNCT
gujaf-386	24	41	.	.	PUNCT
gujaf-386	25	1	gusau	gusau	PROPN
gujaf-386	25	2	journal	journal	PROPN
gujaf-386	25	3	of	of	ADP
gujaf-386	25	4	accounting	accounting	NOUN
gujaf-386	25	5	and	and	CCONJ
gujaf-386	25	6	finance	finance	NOUN
gujaf-386	25	7	,	,	PUNCT
gujaf-386	25	8	vol.6	vol.6	PROPN
gujaf-386	25	9	,	,	PUNCT
gujaf-386	25	10	issue	issue	NOUN
gujaf-386	25	11	1	1	NUM
gujaf-386	25	12	,	,	PUNCT
gujaf-386	25	13	april	april	PROPN
gujaf-386	25	14	,	,	PUNCT
gujaf-386	25	15	2025	2025	NUM
gujaf-386	25	16	304	304	NUM
gujaf-386	25	17	states	state	NOUN
gujaf-386	25	18	government	government	NOUN
gujaf-386	25	19	have	have	AUX
gujaf-386	25	20	been	be	AUX
gujaf-386	25	21	relying	rely	VERB
gujaf-386	25	22	heavily	heavily	ADV
gujaf-386	25	23	on	on	ADP
gujaf-386	25	24	debt	debt	NOUN
gujaf-386	25	25	to	to	PART
gujaf-386	25	26	be	be	AUX
gujaf-386	25	27	able	able	ADJ
gujaf-386	25	28	to	to	PART
gujaf-386	25	29	meet	meet	VERB
gujaf-386	25	30	its	its	PRON
gujaf-386	25	31	obligations	obligation	NOUN
gujaf-386	25	32	towards	towards	ADP
gujaf-386	25	33	its	its	PRON
gujaf-386	25	34	citizens	citizen	NOUN
gujaf-386	25	35	,	,	PUNCT
gujaf-386	25	36	but	but	CCONJ
gujaf-386	25	37	this	this	PRON
gujaf-386	25	38	has	have	AUX
gujaf-386	25	39	brought	bring	VERB
gujaf-386	25	40	huge	huge	ADJ
gujaf-386	25	41	debt	debt	NOUN
gujaf-386	25	42	burden	burden	NOUN
gujaf-386	25	43	in	in	ADP
gujaf-386	25	44	terms	term	NOUN
gujaf-386	25	45	of	of	ADP
gujaf-386	25	46	financing	financing	NOUN
gujaf-386	25	47	and	and	CCONJ
gujaf-386	25	48	the	the	DET
gujaf-386	25	49	debt	debt	NOUN
gujaf-386	25	50	sustainability	sustainability	NOUN
gujaf-386	25	51	has	have	AUX
gujaf-386	25	52	become	become	VERB
gujaf-386	25	53	worrisome	worrisome	ADJ
gujaf-386	25	54	and	and	CCONJ
gujaf-386	25	55	an	an	DET
gujaf-386	25	56	issue	issue	NOUN
gujaf-386	25	57	of	of	ADP
gujaf-386	25	58	concern	concern	NOUN
gujaf-386	25	59	which	which	PRON
gujaf-386	25	60	requires	require	VERB
gujaf-386	25	61	urgent	urgent	ADJ
gujaf-386	25	62	attention	attention	NOUN
gujaf-386	25	63	(	(	PUNCT
gujaf-386	25	64	balogun	balogun	VERB
gujaf-386	25	65	,	,	PUNCT
gujaf-386	25	66	2015	2015	NUM
gujaf-386	25	67	)	)	PUNCT
gujaf-386	25	68	.	.	PUNCT
gujaf-386	26	1	a	a	DET
gujaf-386	26	2	few	few	ADJ
gujaf-386	26	3	states	state	NOUN
gujaf-386	26	4	have	have	AUX
gujaf-386	26	5	partially	partially	ADV
gujaf-386	26	6	been	be	AUX
gujaf-386	26	7	able	able	ADJ
gujaf-386	26	8	to	to	PART
gujaf-386	26	9	offset	offset	VERB
gujaf-386	26	10	the	the	DET
gujaf-386	26	11	fall	fall	NOUN
gujaf-386	26	12	in	in	ADP
gujaf-386	26	13	federal	federal	ADJ
gujaf-386	26	14	oil	oil	NOUN
gujaf-386	26	15	revenue	revenue	NOUN
gujaf-386	26	16	transfers	transfer	NOUN
gujaf-386	26	17	by	by	ADP
gujaf-386	26	18	increasing	increase	VERB
gujaf-386	26	19	their	their	PRON
gujaf-386	26	20	internally	internally	ADV
gujaf-386	26	21	generated	generate	VERB
gujaf-386	26	22	revenue	revenue	NOUN
gujaf-386	26	23	(	(	PUNCT
gujaf-386	26	24	igr	igr	PROPN
gujaf-386	26	25	)	)	PUNCT
gujaf-386	26	26	.	.	PUNCT
gujaf-386	27	1	debt	debt	NOUN
gujaf-386	27	2	serves	serve	VERB
gujaf-386	27	3	as	as	ADP
gujaf-386	27	4	barriers	barrier	NOUN
gujaf-386	27	5	to	to	ADP
gujaf-386	27	6	economic	economic	ADJ
gujaf-386	27	7	growth	growth	NOUN
gujaf-386	27	8	and	and	CCONJ
gujaf-386	27	9	welfare	welfare	NOUN
gujaf-386	27	10	in	in	ADP
gujaf-386	27	11	most	most	ADJ
gujaf-386	27	12	parts	part	NOUN
gujaf-386	27	13	of	of	ADP
gujaf-386	27	14	the	the	DET
gujaf-386	27	15	world	world	NOUN
gujaf-386	27	16	(	(	PUNCT
gujaf-386	27	17	aladejena	aladejena	ADJ
gujaf-386	27	18	,	,	PUNCT
gujaf-386	27	19	et	et	PROPN
gujaf-386	27	20	al	al	PROPN
gujaf-386	27	21	.	.	PROPN
gujaf-386	27	22	,	,	PUNCT
gujaf-386	27	23	2020	2020	NUM
gujaf-386	27	24	)	)	PUNCT
gujaf-386	27	25	.	.	PUNCT
gujaf-386	28	1	other	other	ADJ
gujaf-386	28	2	ways	way	NOUN
gujaf-386	28	3	of	of	ADP
gujaf-386	28	4	generating	generate	VERB
gujaf-386	28	5	revenue	revenue	NOUN
gujaf-386	28	6	other	other	ADJ
gujaf-386	28	7	than	than	ADP
gujaf-386	28	8	federal	federal	ADJ
gujaf-386	28	9	allocation	allocation	NOUN
gujaf-386	28	10	is	be	AUX
gujaf-386	28	11	now	now	ADV
gujaf-386	28	12	at	at	ADP
gujaf-386	28	13	the	the	DET
gujaf-386	28	14	front	front	ADJ
gujaf-386	28	15	burner	burner	NOUN
gujaf-386	28	16	as	as	ADP
gujaf-386	28	17	federally	federally	ADV
gujaf-386	28	18	distributed	distribute	VERB
gujaf-386	28	19	revenues	revenue	NOUN
gujaf-386	28	20	to	to	ADP
gujaf-386	28	21	the	the	DET
gujaf-386	28	22	states	state	NOUN
gujaf-386	28	23	continues	continue	VERB
gujaf-386	28	24	to	to	PART
gujaf-386	28	25	dwindle	dwindle	VERB
gujaf-386	28	26	.	.	PUNCT
gujaf-386	29	1	internally	internally	ADV
gujaf-386	29	2	generated	generate	VERB
gujaf-386	29	3	revenue	revenue	NOUN
gujaf-386	29	4	(	(	PUNCT
gujaf-386	29	5	igr	igr	NOUN
gujaf-386	29	6	)	)	PUNCT
gujaf-386	29	7	denotes	denote	VERB
gujaf-386	29	8	the	the	DET
gujaf-386	29	9	revenue	revenue	NOUN
gujaf-386	29	10	that	that	PRON
gujaf-386	29	11	the	the	DET
gujaf-386	29	12	federal	federal	ADJ
gujaf-386	29	13	,	,	PUNCT
gujaf-386	29	14	state	state	NOUN
gujaf-386	29	15	and	and	CCONJ
gujaf-386	29	16	local	local	ADJ
gujaf-386	29	17	governments	government	NOUN
gujaf-386	29	18	generate	generate	VERB
gujaf-386	29	19	within	within	ADP
gujaf-386	29	20	their	their	PRON
gujaf-386	29	21	respective	respective	ADJ
gujaf-386	29	22	areas	area	NOUN
gujaf-386	29	23	of	of	ADP
gujaf-386	29	24	jurisdiction	jurisdiction	NOUN
gujaf-386	29	25	(	(	PUNCT
gujaf-386	29	26	abiola	abiola	PROPN
gujaf-386	29	27	&	&	CCONJ
gujaf-386	29	28	ehigiamusoe	ehigiamusoe	PROPN
gujaf-386	29	29	,	,	PUNCT
gujaf-386	29	30	2014	2014	NUM
gujaf-386	29	31	)	)	PUNCT
gujaf-386	29	32	.	.	PUNCT
gujaf-386	30	1	igr	igr	PROPN
gujaf-386	30	2	for	for	ADP
gujaf-386	30	3	state	state	NOUN
gujaf-386	30	4	governments	government	NOUN
gujaf-386	30	5	has	have	AUX
gujaf-386	30	6	also	also	ADV
gujaf-386	30	7	been	be	AUX
gujaf-386	30	8	described	describe	VERB
gujaf-386	30	9	as	as	ADP
gujaf-386	30	10	revenues	revenue	NOUN
gujaf-386	30	11	that	that	PRON
gujaf-386	30	12	are	be	AUX
gujaf-386	30	13	derived	derive	VERB
gujaf-386	30	14	within	within	ADP
gujaf-386	30	15	the	the	DET
gujaf-386	30	16	state	state	NOUN
gujaf-386	30	17	from	from	ADP
gujaf-386	30	18	various	various	ADJ
gujaf-386	30	19	sources	source	NOUN
gujaf-386	30	20	such	such	ADJ
gujaf-386	30	21	as	as	ADP
gujaf-386	30	22	taxes	taxis	NOUN
gujaf-386	30	23	(	(	PUNCT
gujaf-386	30	24	pay	pay	VERB
gujaf-386	30	25	as	as	SCONJ
gujaf-386	30	26	you	you	PRON
gujaf-386	30	27	earn	earn	VERB
gujaf-386	30	28	,	,	PUNCT
gujaf-386	30	29	direct	direct	ADJ
gujaf-386	30	30	assessment	assessment	NOUN
gujaf-386	30	31	,	,	PUNCT
gujaf-386	30	32	capital	capital	NOUN
gujaf-386	30	33	gain	gain	NOUN
gujaf-386	30	34	taxes	taxis	NOUN
gujaf-386	30	35	,	,	PUNCT
gujaf-386	30	36	etc	etc	X
gujaf-386	30	37	.	.	X
gujaf-386	30	38	)	)	PUNCT
gujaf-386	30	39	and	and	CCONJ
gujaf-386	30	40	motor	motor	NOUN
gujaf-386	30	41	vehicle	vehicle	NOUN
gujaf-386	30	42	license	license	NOUN
gujaf-386	30	43	,	,	PUNCT
gujaf-386	30	44	among	among	ADP
gujaf-386	30	45	others	other	NOUN
gujaf-386	30	46	(	(	PUNCT
gujaf-386	30	47	adenugba	adenugba	PROPN
gujaf-386	30	48	&	&	CCONJ
gujaf-386	30	49	chike	chike	PROPN
gujaf-386	30	50	,	,	PUNCT
gujaf-386	30	51	2013	2013	NUM
gujaf-386	30	52	)	)	PUNCT
gujaf-386	30	53	.	.	PUNCT
gujaf-386	31	1	the	the	DET
gujaf-386	31	2	legally	legally	ADV
gujaf-386	31	3	recognized	recognize	VERB
gujaf-386	31	4	taxes	taxis	NOUN
gujaf-386	31	5	and	and	CCONJ
gujaf-386	31	6	levies	levy	NOUN
gujaf-386	31	7	that	that	PRON
gujaf-386	31	8	are	be	AUX
gujaf-386	31	9	within	within	ADP
gujaf-386	31	10	the	the	DET
gujaf-386	31	11	jurisdiction	jurisdiction	NOUN
gujaf-386	31	12	of	of	ADP
gujaf-386	31	13	the	the	DET
gujaf-386	31	14	federal	federal	ADJ
gujaf-386	31	15	,	,	PUNCT
gujaf-386	31	16	state	state	NOUN
gujaf-386	31	17	and	and	CCONJ
gujaf-386	31	18	local	local	ADJ
gujaf-386	31	19	government	government	NOUN
gujaf-386	31	20	areas	area	NOUN
gujaf-386	31	21	in	in	ADP
gujaf-386	31	22	nigeria	nigeria	PROPN
gujaf-386	31	23	are	be	AUX
gujaf-386	31	24	as	as	SCONJ
gujaf-386	31	25	stipulated	stipulate	VERB
gujaf-386	31	26	in	in	ADP
gujaf-386	31	27	relevant	relevant	ADJ
gujaf-386	31	28	sections	section	NOUN
gujaf-386	31	29	of	of	ADP
gujaf-386	31	30	the	the	DET
gujaf-386	31	31	nigerian	nigerian	ADJ
gujaf-386	31	32	constitution	constitution	NOUN
gujaf-386	31	33	.	.	PUNCT
gujaf-386	32	1	a	a	DET
gujaf-386	32	2	cursory	cursory	NOUN
gujaf-386	32	3	look	look	NOUN
gujaf-386	32	4	at	at	ADP
gujaf-386	32	5	it	it	PRON
gujaf-386	32	6	shows	show	VERB
gujaf-386	32	7	that	that	SCONJ
gujaf-386	32	8	state	state	NOUN
gujaf-386	32	9	government	government	NOUN
gujaf-386	32	10	mainly	mainly	ADV
gujaf-386	32	11	has	have	VERB
gujaf-386	32	12	jurisdiction	jurisdiction	NOUN
gujaf-386	32	13	over	over	ADP
gujaf-386	32	14	the	the	DET
gujaf-386	32	15	imposition	imposition	NOUN
gujaf-386	32	16	and	and	CCONJ
gujaf-386	32	17	collection	collection	NOUN
gujaf-386	32	18	of	of	ADP
gujaf-386	32	19	taxes	taxis	NOUN
gujaf-386	32	20	and	and	CCONJ
gujaf-386	32	21	levies	levy	NOUN
gujaf-386	32	22	such	such	ADJ
gujaf-386	32	23	as	as	ADP
gujaf-386	32	24	personal	personal	ADJ
gujaf-386	32	25	income	income	NOUN
gujaf-386	32	26	tax	tax	NOUN
gujaf-386	32	27	,	,	PUNCT
gujaf-386	32	28	withholding	withholding	NOUN
gujaf-386	32	29	tax	tax	NOUN
gujaf-386	32	30	for	for	ADP
gujaf-386	32	31	individuals	individual	NOUN
gujaf-386	32	32	,	,	PUNCT
gujaf-386	32	33	capital	capital	NOUN
gujaf-386	32	34	gains	gain	NOUN
gujaf-386	32	35	tax	tax	NOUN
gujaf-386	32	36	for	for	ADP
gujaf-386	32	37	individuals	individual	NOUN
gujaf-386	32	38	,	,	PUNCT
gujaf-386	32	39	stamp	stamp	NOUN
gujaf-386	32	40	duties	duty	NOUN
gujaf-386	32	41	on	on	ADP
gujaf-386	32	42	instruments	instrument	NOUN
gujaf-386	32	43	executed	execute	VERB
gujaf-386	32	44	by	by	ADP
gujaf-386	32	45	individuals	individual	NOUN
gujaf-386	32	46	,	,	PUNCT
gujaf-386	32	47	pools	pool	NOUN
gujaf-386	32	48	betting	betting	NOUN
gujaf-386	32	49	,	,	PUNCT
gujaf-386	32	50	lotteries	lottery	NOUN
gujaf-386	32	51	,	,	PUNCT
gujaf-386	32	52	gaming	gaming	NOUN
gujaf-386	32	53	,	,	PUNCT
gujaf-386	32	54	and	and	CCONJ
gujaf-386	32	55	casino	casino	NOUN
gujaf-386	32	56	taxes	taxis	NOUN
gujaf-386	32	57	.	.	PUNCT
gujaf-386	33	1	others	other	NOUN
gujaf-386	33	2	are	be	AUX
gujaf-386	33	3	road	road	NOUN
gujaf-386	33	4	tax	tax	NOUN
gujaf-386	33	5	,	,	PUNCT
gujaf-386	33	6	business	business	NOUN
gujaf-386	33	7	premises	premise	VERB
gujaf-386	33	8	registration	registration	NOUN
gujaf-386	33	9	,	,	PUNCT
gujaf-386	33	10	development	development	NOUN
gujaf-386	33	11	levy	levy	NOUN
gujaf-386	33	12	for	for	ADP
gujaf-386	33	13	individuals	individual	NOUN
gujaf-386	33	14	,	,	PUNCT
gujaf-386	33	15	naming	naming	NOUN
gujaf-386	33	16	of	of	ADP
gujaf-386	33	17	street	street	NOUN
gujaf-386	33	18	registration	registration	NOUN
gujaf-386	33	19	fees	fee	NOUN
gujaf-386	33	20	in	in	ADP
gujaf-386	33	21	state	state	NOUN
gujaf-386	33	22	capitals	capital	NOUN
gujaf-386	33	23	,	,	PUNCT
gujaf-386	33	24	right	right	ADV
gujaf-386	33	25	of	of	ADP
gujaf-386	33	26	occupancy	occupancy	NOUN
gujaf-386	33	27	fees	fee	NOUN
gujaf-386	33	28	on	on	ADP
gujaf-386	33	29	lands	land	NOUN
gujaf-386	33	30	owned	own	VERB
gujaf-386	33	31	by	by	ADP
gujaf-386	33	32	state	state	NOUN
gujaf-386	33	33	government	government	NOUN
gujaf-386	33	34	,	,	PUNCT
gujaf-386	33	35	market	market	NOUN
gujaf-386	33	36	taxes	taxis	NOUN
gujaf-386	33	37	and	and	CCONJ
gujaf-386	33	38	levies	levy	NOUN
gujaf-386	33	39	where	where	SCONJ
gujaf-386	33	40	state	state	NOUN
gujaf-386	33	41	finance	finance	NOUN
gujaf-386	33	42	is	be	AUX
gujaf-386	33	43	involved	involve	VERB
gujaf-386	33	44	,	,	PUNCT
gujaf-386	33	45	hotel	hotel	NOUN
gujaf-386	33	46	,	,	PUNCT
gujaf-386	33	47	restaurant	restaurant	NOUN
gujaf-386	33	48	,	,	PUNCT
gujaf-386	33	49	or	or	CCONJ
gujaf-386	33	50	event	event	NOUN
gujaf-386	33	51	centre	centre	NOUN
gujaf-386	33	52	consumption	consumption	NOUN
gujaf-386	33	53	tax	tax	NOUN
gujaf-386	33	54	(	(	PUNCT
gujaf-386	33	55	where	where	SCONJ
gujaf-386	33	56	applicable	applicable	ADJ
gujaf-386	33	57	)	)	PUNCT
gujaf-386	33	58	.	.	PUNCT
gujaf-386	34	1	there	there	PRON
gujaf-386	34	2	is	be	VERB
gujaf-386	34	3	also	also	ADV
gujaf-386	34	4	entertainment	entertainment	NOUN
gujaf-386	34	5	tax	tax	NOUN
gujaf-386	34	6	(	(	PUNCT
gujaf-386	34	7	where	where	SCONJ
gujaf-386	34	8	applicable	applicable	ADJ
gujaf-386	34	9	)	)	PUNCT
gujaf-386	34	10	,	,	PUNCT
gujaf-386	34	11	environmental	environmental	ADJ
gujaf-386	34	12	(	(	PUNCT
gujaf-386	34	13	ecological	ecological	ADJ
gujaf-386	34	14	)	)	PUNCT
gujaf-386	34	15	fee	fee	NOUN
gujaf-386	34	16	/	/	SYM
gujaf-386	34	17	levy	levy	NOUN
gujaf-386	34	18	,	,	PUNCT
gujaf-386	34	19	mining	mining	NOUN
gujaf-386	34	20	,	,	PUNCT
gujaf-386	34	21	milling	milling	NOUN
gujaf-386	34	22	and	and	CCONJ
gujaf-386	34	23	quarry	quarry	NOUN
gujaf-386	34	24	fees	fee	NOUN
gujaf-386	34	25	(	(	PUNCT
gujaf-386	34	26	where	where	SCONJ
gujaf-386	34	27	applicable	applicable	ADJ
gujaf-386	34	28	)	)	PUNCT
gujaf-386	34	29	,	,	PUNCT
gujaf-386	34	30	animal	animal	NOUN
gujaf-386	34	31	trade	trade	NOUN
gujaf-386	34	32	tax	tax	NOUN
gujaf-386	34	33	(	(	PUNCT
gujaf-386	34	34	where	where	SCONJ
gujaf-386	34	35	applicable	applicable	ADJ
gujaf-386	34	36	)	)	PUNCT
gujaf-386	34	37	,	,	PUNCT
gujaf-386	34	38	produce	produce	VERB
gujaf-386	34	39	sales	sale	NOUN
gujaf-386	34	40	tax	tax	NOUN
gujaf-386	34	41	(	(	PUNCT
gujaf-386	34	42	where	where	SCONJ
gujaf-386	34	43	applicable	applicable	ADJ
gujaf-386	34	44	)	)	PUNCT
gujaf-386	34	45	and	and	CCONJ
gujaf-386	34	46	abattoir	abattoir	PROPN
gujaf-386	34	47	fees	fee	NOUN
gujaf-386	34	48	(	(	PUNCT
gujaf-386	34	49	where	where	SCONJ
gujaf-386	34	50	state	state	NOUN
gujaf-386	34	51	finance	finance	NOUN
gujaf-386	34	52	is	be	AUX
gujaf-386	34	53	involved	involve	VERB
gujaf-386	34	54	)	)	PUNCT
gujaf-386	34	55	.	.	PUNCT
gujaf-386	35	1	in	in	ADP
gujaf-386	35	2	addition	addition	NOUN
gujaf-386	35	3	,	,	PUNCT
gujaf-386	35	4	there	there	PRON
gujaf-386	35	5	is	be	VERB
gujaf-386	35	6	infrastructure	infrastructure	NOUN
gujaf-386	35	7	maintenance	maintenance	NOUN
gujaf-386	35	8	levy	levy	NOUN
gujaf-386	35	9	(	(	PUNCT
gujaf-386	35	10	where	where	SCONJ
gujaf-386	35	11	applicable	applicable	ADJ
gujaf-386	35	12	)	)	PUNCT
gujaf-386	35	13	,	,	PUNCT
gujaf-386	35	14	fire	fire	NOUN
gujaf-386	35	15	service	service	NOUN
gujaf-386	35	16	charge	charge	NOUN
gujaf-386	35	17	,	,	PUNCT
gujaf-386	35	18	economic	economic	ADJ
gujaf-386	35	19	development	development	NOUN
gujaf-386	35	20	levy	levy	NOUN
gujaf-386	35	21	(	(	PUNCT
gujaf-386	35	22	where	where	SCONJ
gujaf-386	35	23	applicable	applicable	ADJ
gujaf-386	35	24	)	)	PUNCT
gujaf-386	35	25	,	,	PUNCT
gujaf-386	35	26	social	social	ADJ
gujaf-386	35	27	services	service	NOUN
gujaf-386	35	28	contribution	contribution	NOUN
gujaf-386	35	29	levy	levy	NOUN
gujaf-386	35	30	(	(	PUNCT
gujaf-386	35	31	where	where	SCONJ
gujaf-386	35	32	applicable	applicable	ADJ
gujaf-386	35	33	)	)	PUNCT
gujaf-386	35	34	,	,	PUNCT
gujaf-386	35	35	property	property	NOUN
gujaf-386	35	36	tax	tax	NOUN
gujaf-386	35	37	and	and	CCONJ
gujaf-386	35	38	land	land	NOUN
gujaf-386	35	39	use	use	NOUN
gujaf-386	35	40	charge	charge	NOUN
gujaf-386	35	41	(	(	PUNCT
gujaf-386	35	42	where	where	SCONJ
gujaf-386	35	43	applicable	applicable	ADJ
gujaf-386	35	44	)	)	PUNCT
gujaf-386	35	45	,	,	PUNCT
gujaf-386	35	46	signage	signage	NOUN
gujaf-386	35	47	and	and	CCONJ
gujaf-386	35	48	mobile	mobile	ADJ
gujaf-386	35	49	advertisement	advertisement	NOUN
gujaf-386	35	50	jointly	jointly	ADV
gujaf-386	35	51	collected	collect	VERB
gujaf-386	35	52	by	by	ADP
gujaf-386	35	53	states	state	NOUN
gujaf-386	35	54	and	and	CCONJ
gujaf-386	35	55	local	local	ADJ
gujaf-386	35	56	governments	government	NOUN
gujaf-386	35	57	(	(	PUNCT
gujaf-386	35	58	2010	2010	NUM
gujaf-386	35	59	amendment	amendment	NOUN
gujaf-386	35	60	,	,	PUNCT
gujaf-386	35	61	nigeria	nigeria	PROPN
gujaf-386	35	62	1999	1999	NUM
gujaf-386	35	63	constitution	constitution	NOUN
gujaf-386	35	64	)	)	PUNCT
gujaf-386	35	65	.	.	PUNCT
gujaf-386	36	1	it	it	PRON
gujaf-386	36	2	is	be	AUX
gujaf-386	36	3	also	also	ADV
gujaf-386	36	4	worthy	worthy	ADJ
gujaf-386	36	5	to	to	PART
gujaf-386	36	6	emphasize	emphasize	VERB
gujaf-386	36	7	that	that	SCONJ
gujaf-386	36	8	some	some	PRON
gujaf-386	36	9	of	of	ADP
gujaf-386	36	10	these	these	DET
gujaf-386	36	11	taxes	taxis	NOUN
gujaf-386	36	12	could	could	AUX
gujaf-386	36	13	be	be	AUX
gujaf-386	36	14	jointly	jointly	ADV
gujaf-386	36	15	administered	administer	VERB
gujaf-386	36	16	between	between	ADP
gujaf-386	36	17	state	state	NOUN
gujaf-386	36	18	/	/	SYM
gujaf-386	36	19	local	local	ADJ
gujaf-386	36	20	and	and	CCONJ
gujaf-386	36	21	federal	federal	ADJ
gujaf-386	36	22	government	government	NOUN
gujaf-386	36	23	(	(	PUNCT
gujaf-386	36	24	izevbigie	izevbigie	NOUN
gujaf-386	36	25	&	&	CCONJ
gujaf-386	36	26	ebohon	ebohon	PROPN
gujaf-386	36	27	,	,	PUNCT
gujaf-386	36	28	2019	2019	NUM
gujaf-386	36	29	)	)	PUNCT
gujaf-386	36	30	.	.	PUNCT
gujaf-386	37	1	the	the	DET
gujaf-386	37	2	trends	trend	NOUN
gujaf-386	37	3	in	in	ADP
gujaf-386	37	4	domestic	domestic	ADJ
gujaf-386	37	5	debt	debt	NOUN
gujaf-386	37	6	growth	growth	NOUN
gujaf-386	37	7	in	in	ADP
gujaf-386	37	8	the	the	DET
gujaf-386	37	9	north	north	ADJ
gujaf-386	37	10	central	central	ADJ
gujaf-386	37	11	states	state	NOUN
gujaf-386	37	12	,	,	PUNCT
gujaf-386	37	13	nigeria	nigeria	PROPN
gujaf-386	37	14	between	between	ADP
gujaf-386	37	15	2011	2011	NUM
gujaf-386	37	16	and	and	CCONJ
gujaf-386	37	17	2023	2023	NUM
gujaf-386	37	18	reveal	reveal	VERB
gujaf-386	37	19	varying	vary	VERB
gujaf-386	37	20	patterns	pattern	NOUN
gujaf-386	37	21	,	,	PUNCT
gujaf-386	37	22	reflecting	reflect	VERB
gujaf-386	37	23	changes	change	NOUN
gujaf-386	37	24	in	in	ADP
gujaf-386	37	25	fiscal	fiscal	ADJ
gujaf-386	37	26	policies	policy	NOUN
gujaf-386	37	27	,	,	PUNCT
gujaf-386	37	28	economic	economic	ADJ
gujaf-386	37	29	pressures	pressure	NOUN
gujaf-386	37	30	,	,	PUNCT
gujaf-386	37	31	and	and	CCONJ
gujaf-386	37	32	external	external	ADJ
gujaf-386	37	33	factors	factor	NOUN
gujaf-386	37	34	affecting	affect	VERB
gujaf-386	37	35	government	government	NOUN
gujaf-386	37	36	borrowing	borrowing	NOUN
gujaf-386	37	37	.	.	PUNCT
gujaf-386	38	1	the	the	DET
gujaf-386	38	2	level	level	NOUN
gujaf-386	38	3	of	of	ADP
gujaf-386	38	4	domestic	domestic	ADJ
gujaf-386	38	5	borrowing	borrowing	NOUN
gujaf-386	38	6	was	be	AUX
gujaf-386	38	7	within	within	ADP
gujaf-386	38	8	average	average	NOUN
gujaf-386	38	9	in	in	ADP
gujaf-386	38	10	some	some	PRON
gujaf-386	38	11	of	of	ADP
gujaf-386	38	12	the	the	DET
gujaf-386	38	13	years	year	NOUN
gujaf-386	38	14	such	such	ADJ
gujaf-386	38	15	as	as	ADP
gujaf-386	38	16	2014	2014	NUM
gujaf-386	38	17	,	,	PUNCT
gujaf-386	38	18	2019	2019	NUM
gujaf-386	38	19	,	,	PUNCT
gujaf-386	38	20	and	and	CCONJ
gujaf-386	38	21	2022	2022	NUM
gujaf-386	38	22	demonstrated	demonstrate	VERB
gujaf-386	38	23	more	more	ADV
gujaf-386	38	24	moderate	moderate	ADJ
gujaf-386	38	25	and	and	CCONJ
gujaf-386	38	26	steady	steady	ADJ
gujaf-386	38	27	growth	growth	NOUN
gujaf-386	38	28	in	in	ADP
gujaf-386	38	29	domestic	domestic	ADJ
gujaf-386	38	30	debt	debt	NOUN
gujaf-386	38	31	,	,	PUNCT
gujaf-386	38	32	with	with	ADP
gujaf-386	38	33	increases	increase	NOUN
gujaf-386	38	34	of	of	ADP
gujaf-386	38	35	16.27	16.27	NUM
gujaf-386	38	36	%	%	NOUN
gujaf-386	38	37	,	,	PUNCT
gujaf-386	38	38	16.30	16.30	NUM
gujaf-386	38	39	%	%	NOUN
gujaf-386	38	40	,	,	PUNCT
gujaf-386	38	41	and	and	CCONJ
gujaf-386	38	42	13.78	13.78	NUM
gujaf-386	38	43	%	%	NOUN
gujaf-386	38	44	,	,	PUNCT
gujaf-386	38	45	respectively	respectively	ADV
gujaf-386	38	46	.	.	PUNCT
gujaf-386	39	1	these	these	DET
gujaf-386	39	2	periods	period	NOUN
gujaf-386	39	3	reflect	reflect	VERB
gujaf-386	39	4	a	a	DET
gujaf-386	39	5	balance	balance	NOUN
gujaf-386	39	6	between	between	ADP
gujaf-386	39	7	fiscal	fiscal	ADJ
gujaf-386	39	8	deficits	deficit	NOUN
gujaf-386	39	9	and	and	CCONJ
gujaf-386	39	10	debt	debt	NOUN
gujaf-386	39	11	management	management	NOUN
gujaf-386	39	12	efforts	effort	NOUN
gujaf-386	39	13	,	,	PUNCT
gujaf-386	39	14	where	where	SCONJ
gujaf-386	39	15	the	the	DET
gujaf-386	39	16	governmentmaintained	governmentmaintained	ADJ
gujaf-386	39	17	borrowing	borrowing	NOUN
gujaf-386	39	18	at	at	ADP
gujaf-386	39	19	sustainable	sustainable	ADJ
gujaf-386	39	20	levels	level	NOUN
gujaf-386	39	21	to	to	PART
gujaf-386	39	22	meet	meet	VERB
gujaf-386	39	23	its	its	PRON
gujaf-386	39	24	funding	funding	NOUN
gujaf-386	39	25	needs	need	NOUN
gujaf-386	39	26	without	without	ADP
gujaf-386	39	27	overwhelming	overwhelm	VERB
gujaf-386	39	28	the	the	DET
gujaf-386	39	29	economy	economy	NOUN
gujaf-386	39	30	.	.	PUNCT
gujaf-386	40	1	for	for	ADP
gujaf-386	40	2	instance	instance	NOUN
gujaf-386	40	3	,	,	PUNCT
gujaf-386	40	4	the	the	DET
gujaf-386	40	5	growth	growth	NOUN
gujaf-386	40	6	in	in	ADP
gujaf-386	40	7	2022	2022	NUM
gujaf-386	40	8	highlights	highlight	NOUN
gujaf-386	40	9	post	post	ADJ
gujaf-386	40	10	-	-	ADJ
gujaf-386	40	11	pandemic	pandemic	ADJ
gujaf-386	40	12	recovery	recovery	NOUN
gujaf-386	40	13	measures	measure	NOUN
gujaf-386	40	14	,	,	PUNCT
gujaf-386	40	15	where	where	SCONJ
gujaf-386	40	16	borrowing	borrowing	NOUN
gujaf-386	40	17	supported	support	VERB
gujaf-386	40	18	economic	economic	ADJ
gujaf-386	40	19	stabilization	stabilization	NOUN
gujaf-386	40	20	while	while	SCONJ
gujaf-386	40	21	remaining	remain	VERB
gujaf-386	40	22	within	within	ADP
gujaf-386	40	23	a	a	DET
gujaf-386	40	24	manageable	manageable	ADJ
gujaf-386	40	25	range	range	NOUN
gujaf-386	40	26	.	.	PUNCT
gujaf-386	41	1	however	however	ADV
gujaf-386	41	2	,	,	PUNCT
gujaf-386	41	3	in	in	ADP
gujaf-386	41	4	some	some	PRON
gujaf-386	41	5	of	of	ADP
gujaf-386	41	6	the	the	DET
gujaf-386	41	7	years	year	NOUN
gujaf-386	41	8	,	,	PUNCT
gujaf-386	41	9	such	such	ADJ
gujaf-386	41	10	as	as	ADP
gujaf-386	41	11	2013	2013	NUM
gujaf-386	41	12	,	,	PUNCT
gujaf-386	41	13	2015	2015	NUM
gujaf-386	41	14	,	,	PUNCT
gujaf-386	41	15	and	and	CCONJ
gujaf-386	41	16	2023	2023	NUM
gujaf-386	41	17	,	,	PUNCT
gujaf-386	41	18	recorded	record	VERB
gujaf-386	41	19	significant	significant	ADJ
gujaf-386	41	20	increases	increase	NOUN
gujaf-386	41	21	in	in	ADP
gujaf-386	41	22	domestic	domestic	ADJ
gujaf-386	41	23	debt	debt	NOUN
gujaf-386	41	24	.	.	PUNCT
gujaf-386	42	1	for	for	ADP
gujaf-386	42	2	instance	instance	NOUN
gujaf-386	42	3	,	,	PUNCT
gujaf-386	42	4	2013	2013	NUM
gujaf-386	42	5	witnessed	witness	VERB
gujaf-386	42	6	a	a	DET
gujaf-386	42	7	35.84	35.84	NUM
gujaf-386	42	8	%	%	NOUN
gujaf-386	42	9	rise	rise	NOUN
gujaf-386	42	10	in	in	ADP
gujaf-386	42	11	domestic	domestic	ADJ
gujaf-386	42	12	debt	debt	NOUN
gujaf-386	42	13	,	,	PUNCT
gujaf-386	42	14	primarily	primarily	ADV
gujaf-386	42	15	driven	drive	VERB
gujaf-386	42	16	by	by	ADP
gujaf-386	42	17	increased	increase	VERB
gujaf-386	42	18	borrowing	borrowing	NOUN
gujaf-386	42	19	to	to	PART
gujaf-386	42	20	address	address	VERB
gujaf-386	42	21	budget	budget	NOUN
gujaf-386	42	22	deficits	deficit	NOUN
gujaf-386	42	23	and	and	CCONJ
gujaf-386	42	24	fund	fund	VERB
gujaf-386	42	25	major	major	ADJ
gujaf-386	42	26	projects	project	NOUN
gujaf-386	42	27	.	.	PUNCT
gujaf-386	43	1	similarly	similarly	ADV
gujaf-386	43	2	,	,	PUNCT
gujaf-386	43	3	2015	2015	NUM
gujaf-386	43	4	gusau	gusau	ADJ
gujaf-386	43	5	journal	journal	NOUN
gujaf-386	43	6	of	of	ADP
gujaf-386	43	7	accounting	accounting	NOUN
gujaf-386	43	8	and	and	CCONJ
gujaf-386	43	9	finance	finance	NOUN
gujaf-386	43	10	,	,	PUNCT
gujaf-386	43	11	vol.6	vol.6	PROPN
gujaf-386	43	12	,	,	PUNCT
gujaf-386	43	13	issue	issue	NOUN
gujaf-386	43	14	1	1	NUM
gujaf-386	43	15	,	,	PUNCT
gujaf-386	43	16	april	april	PROPN
gujaf-386	43	17	,	,	PUNCT
gujaf-386	43	18	2025	2025	NUM
gujaf-386	43	19	305	305	NUM
gujaf-386	43	20	experienced	experience	VERB
gujaf-386	43	21	the	the	DET
gujaf-386	43	22	highest	high	ADJ
gujaf-386	43	23	growth	growth	NOUN
gujaf-386	43	24	during	during	ADP
gujaf-386	43	25	the	the	DET
gujaf-386	43	26	period	period	NOUN
gujaf-386	43	27	,	,	PUNCT
gujaf-386	43	28	with	with	ADP
gujaf-386	43	29	a	a	DET
gujaf-386	43	30	staggering	staggering	ADJ
gujaf-386	43	31	45.85	45.85	NUM
gujaf-386	43	32	%	%	NOUN
gujaf-386	43	33	increase	increase	NOUN
gujaf-386	43	34	.	.	PUNCT
gujaf-386	44	1	this	this	DET
gujaf-386	44	2	spike	spike	NOUN
gujaf-386	44	3	can	can	AUX
gujaf-386	44	4	be	be	AUX
gujaf-386	44	5	attributed	attribute	VERB
gujaf-386	44	6	to	to	ADP
gujaf-386	44	7	the	the	DET
gujaf-386	44	8	economic	economic	ADJ
gujaf-386	44	9	downturn	downturn	NOUN
gujaf-386	44	10	caused	cause	VERB
gujaf-386	44	11	by	by	ADP
gujaf-386	44	12	declining	decline	VERB
gujaf-386	44	13	oil	oil	NOUN
gujaf-386	44	14	prices	price	NOUN
gujaf-386	44	15	in	in	ADP
gujaf-386	44	16	2014	2014	NUM
gujaf-386	44	17	-	-	SYM
gujaf-386	44	18	2016	2016	NUM
gujaf-386	44	19	thus	thus	ADV
gujaf-386	44	20	resulting	result	VERB
gujaf-386	44	21	to	to	ADP
gujaf-386	44	22	the	the	DET
gujaf-386	44	23	federal	federal	ADJ
gujaf-386	44	24	government	government	NOUN
gujaf-386	44	25	slashing	slash	VERB
gujaf-386	44	26	the	the	DET
gujaf-386	44	27	federal	federal	ADJ
gujaf-386	44	28	allocation	allocation	NOUN
gujaf-386	44	29	to	to	ADP
gujaf-386	44	30	states	state	NOUN
gujaf-386	44	31	,	,	PUNCT
gujaf-386	44	32	and	and	CCONJ
gujaf-386	44	33	which	which	PRON
gujaf-386	44	34	forced	force	VERB
gujaf-386	44	35	the	the	DET
gujaf-386	44	36	government	government	NOUN
gujaf-386	44	37	to	to	PART
gujaf-386	44	38	rely	rely	VERB
gujaf-386	44	39	heavily	heavily	ADV
gujaf-386	44	40	on	on	ADP
gujaf-386	44	41	borrowing	borrowing	NOUN
gujaf-386	44	42	to	to	PART
gujaf-386	44	43	stabilize	stabilize	VERB
gujaf-386	44	44	the	the	DET
gujaf-386	44	45	economy	economy	NOUN
gujaf-386	44	46	.	.	PUNCT
gujaf-386	45	1	in	in	ADP
gujaf-386	45	2	2023	2023	NUM
gujaf-386	45	3	,	,	PUNCT
gujaf-386	45	4	a	a	DET
gujaf-386	45	5	21.43	21.43	NUM
gujaf-386	45	6	%	%	NOUN
gujaf-386	45	7	increase	increase	NOUN
gujaf-386	45	8	in	in	ADP
gujaf-386	45	9	domestic	domestic	ADJ
gujaf-386	45	10	debt	debt	NOUN
gujaf-386	45	11	marked	mark	VERB
gujaf-386	45	12	another	another	DET
gujaf-386	45	13	period	period	NOUN
gujaf-386	45	14	of	of	ADP
gujaf-386	45	15	high	high	ADJ
gujaf-386	45	16	growth	growth	NOUN
gujaf-386	45	17	,	,	PUNCT
gujaf-386	45	18	reflecting	reflect	VERB
gujaf-386	45	19	efforts	effort	NOUN
gujaf-386	45	20	to	to	PART
gujaf-386	45	21	finance	finance	VERB
gujaf-386	45	22	economic	economic	ADJ
gujaf-386	45	23	recovery	recovery	NOUN
gujaf-386	45	24	and	and	CCONJ
gujaf-386	45	25	infrastructure	infrastructure	NOUN
gujaf-386	45	26	development	development	NOUN
gujaf-386	45	27	amidst	amidst	ADP
gujaf-386	45	28	ongoing	ongoing	ADJ
gujaf-386	45	29	fiscal	fiscal	ADJ
gujaf-386	45	30	challenges	challenge	NOUN
gujaf-386	45	31	.	.	PUNCT
gujaf-386	46	1	these	these	DET
gujaf-386	46	2	periods	period	NOUN
gujaf-386	46	3	of	of	ADP
gujaf-386	46	4	significant	significant	ADJ
gujaf-386	46	5	debt	debt	NOUN
gujaf-386	46	6	accumulation	accumulation	NOUN
gujaf-386	46	7	underscore	underscore	VERB
gujaf-386	46	8	the	the	DET
gujaf-386	46	9	government	government	NOUN
gujaf-386	46	10	's	's	PART
gujaf-386	46	11	dependence	dependence	NOUN
gujaf-386	46	12	on	on	ADP
gujaf-386	46	13	borrowing	borrow	VERB
gujaf-386	46	14	to	to	PART
gujaf-386	46	15	fund	fund	VERB
gujaf-386	46	16	critical	critical	ADJ
gujaf-386	46	17	expenditures	expenditure	NOUN
gujaf-386	46	18	during	during	ADP
gujaf-386	46	19	economic	economic	ADJ
gujaf-386	46	20	crises	crisis	NOUN
gujaf-386	46	21	and	and	CCONJ
gujaf-386	46	22	periods	period	NOUN
gujaf-386	46	23	of	of	ADP
gujaf-386	46	24	revenue	revenue	NOUN
gujaf-386	46	25	shortfalls	shortfall	NOUN
gujaf-386	46	26	.	.	PUNCT
gujaf-386	47	1	the	the	DET
gujaf-386	47	2	overall	overall	ADJ
gujaf-386	47	3	trajectory	trajectory	NOUN
gujaf-386	47	4	of	of	ADP
gujaf-386	47	5	domestic	domestic	ADJ
gujaf-386	47	6	debt	debt	NOUN
gujaf-386	47	7	growth	growth	NOUN
gujaf-386	47	8	points	point	NOUN
gujaf-386	47	9	to	to	ADP
gujaf-386	47	10	an	an	DET
gujaf-386	47	11	increasing	increase	VERB
gujaf-386	47	12	reliance	reliance	NOUN
gujaf-386	47	13	on	on	ADP
gujaf-386	47	14	borrowing	borrowing	NOUN
gujaf-386	47	15	,	,	PUNCT
gujaf-386	47	16	with	with	ADP
gujaf-386	47	17	periods	period	NOUN
gujaf-386	47	18	of	of	ADP
gujaf-386	47	19	sharp	sharp	ADJ
gujaf-386	47	20	spikes	spike	NOUN
gujaf-386	47	21	raising	raise	VERB
gujaf-386	47	22	concerns	concern	NOUN
gujaf-386	47	23	about	about	ADP
gujaf-386	47	24	fiscal	fiscal	ADJ
gujaf-386	47	25	sustainability	sustainability	NOUN
gujaf-386	47	26	.	.	PUNCT
gujaf-386	48	1	high	high	ADJ
gujaf-386	48	2	growth	growth	NOUN
gujaf-386	48	3	years	year	NOUN
gujaf-386	48	4	such	such	ADJ
gujaf-386	48	5	as	as	ADP
gujaf-386	48	6	2015	2015	NUM
gujaf-386	48	7	and	and	CCONJ
gujaf-386	48	8	2023	2023	NUM
gujaf-386	48	9	highlight	highlight	VERB
gujaf-386	48	10	the	the	DET
gujaf-386	48	11	risks	risk	NOUN
gujaf-386	48	12	of	of	ADP
gujaf-386	48	13	debt	debt	NOUN
gujaf-386	48	14	accumulation	accumulation	NOUN
gujaf-386	48	15	,	,	PUNCT
gujaf-386	48	16	including	include	VERB
gujaf-386	48	17	rising	rise	VERB
gujaf-386	48	18	debt	debt	NOUN
gujaf-386	48	19	servicing	servicing	NOUN
gujaf-386	48	20	costs	cost	NOUN
gujaf-386	48	21	that	that	PRON
gujaf-386	48	22	divert	divert	VERB
gujaf-386	48	23	resources	resource	NOUN
gujaf-386	48	24	away	away	ADV
gujaf-386	48	25	from	from	ADP
gujaf-386	48	26	critical	critical	ADJ
gujaf-386	48	27	investments	investment	NOUN
gujaf-386	48	28	in	in	ADP
gujaf-386	48	29	infrastructure	infrastructure	NOUN
gujaf-386	48	30	and	and	CCONJ
gujaf-386	48	31	public	public	ADJ
gujaf-386	48	32	services	service	NOUN
gujaf-386	48	33	.	.	PUNCT
gujaf-386	49	1	the	the	DET
gujaf-386	49	2	cost	cost	NOUN
gujaf-386	49	3	of	of	ADP
gujaf-386	49	4	debt	debt	NOUN
gujaf-386	49	5	service	service	NOUN
gujaf-386	49	6	in	in	ADP
gujaf-386	49	7	north	north	ADJ
gujaf-386	49	8	central	central	ADJ
gujaf-386	49	9	states	state	NOUN
gujaf-386	49	10	exhibited	exhibit	VERB
gujaf-386	49	11	an	an	DET
gujaf-386	49	12	inconsistent	inconsistent	ADJ
gujaf-386	49	13	flow	flow	NOUN
gujaf-386	49	14	as	as	SCONJ
gujaf-386	49	15	it	it	PRON
gujaf-386	49	16	showed	show	VERB
gujaf-386	49	17	an	an	DET
gujaf-386	49	18	increase	increase	NOUN
gujaf-386	49	19	of	of	ADP
gujaf-386	49	20	160	160	NUM
gujaf-386	49	21	%	%	NOUN
gujaf-386	49	22	between	between	ADP
gujaf-386	49	23	2018	2018	NUM
gujaf-386	49	24	and	and	CCONJ
gujaf-386	49	25	2019	2019	NUM
gujaf-386	49	26	;	;	PUNCT
gujaf-386	49	27	however	however	ADV
gujaf-386	49	28	,	,	PUNCT
gujaf-386	49	29	worst	bad	ADJ
gujaf-386	49	30	scenarios	scenario	NOUN
gujaf-386	49	31	occurred	occur	VERB
gujaf-386	49	32	as	as	SCONJ
gujaf-386	49	33	the	the	DET
gujaf-386	49	34	states	state	NOUN
gujaf-386	49	35	recorded	record	VERB
gujaf-386	49	36	sharp	sharp	ADJ
gujaf-386	49	37	increases	increase	NOUN
gujaf-386	49	38	in	in	ADP
gujaf-386	49	39	several	several	ADJ
gujaf-386	49	40	years	year	NOUN
gujaf-386	49	41	.	.	PUNCT
gujaf-386	50	1	for	for	ADP
gujaf-386	50	2	instance	instance	NOUN
gujaf-386	50	3	,	,	PUNCT
gujaf-386	50	4	2013	2013	NUM
gujaf-386	50	5	saw	see	VERB
gujaf-386	50	6	a	a	DET
gujaf-386	50	7	dramatic	dramatic	ADJ
gujaf-386	50	8	rise	rise	NOUN
gujaf-386	50	9	of	of	ADP
gujaf-386	50	10	over	over	ADP
gujaf-386	50	11	1,288	1,288	NUM
gujaf-386	50	12	%	%	NOUN
gujaf-386	50	13	,	,	PUNCT
gujaf-386	50	14	which	which	PRON
gujaf-386	50	15	was	be	AUX
gujaf-386	50	16	attributed	attribute	VERB
gujaf-386	50	17	to	to	ADP
gujaf-386	50	18	a	a	DET
gujaf-386	50	19	substantial	substantial	ADJ
gujaf-386	50	20	increase	increase	NOUN
gujaf-386	50	21	in	in	ADP
gujaf-386	50	22	debt	debt	NOUN
gujaf-386	50	23	obligations	obligation	NOUN
gujaf-386	50	24	.	.	PUNCT
gujaf-386	51	1	similarly	similarly	ADV
gujaf-386	51	2	,	,	PUNCT
gujaf-386	51	3	in	in	ADP
gujaf-386	51	4	2015	2015	NUM
gujaf-386	51	5	,	,	PUNCT
gujaf-386	51	6	the	the	DET
gujaf-386	51	7	cost	cost	NOUN
gujaf-386	51	8	grew	grow	VERB
gujaf-386	51	9	significantly	significantly	ADV
gujaf-386	51	10	by	by	ADP
gujaf-386	51	11	2,257	2,257	NUM
gujaf-386	51	12	%	%	NOUN
gujaf-386	51	13	,	,	PUNCT
gujaf-386	51	14	reflecting	reflect	VERB
gujaf-386	51	15	heightened	heighten	VERB
gujaf-386	51	16	financial	financial	ADJ
gujaf-386	51	17	commitments	commitment	NOUN
gujaf-386	51	18	to	to	ADP
gujaf-386	51	19	debt	debt	NOUN
gujaf-386	51	20	service	service	NOUN
gujaf-386	51	21	during	during	ADP
gujaf-386	51	22	that	that	DET
gujaf-386	51	23	year	year	NOUN
gujaf-386	51	24	.	.	PUNCT
gujaf-386	52	1	in	in	ADP
gujaf-386	52	2	contrast	contrast	NOUN
gujaf-386	52	3	,	,	PUNCT
gujaf-386	52	4	in	in	ADP
gujaf-386	52	5	2023	2023	NUM
gujaf-386	52	6	,	,	PUNCT
gujaf-386	52	7	a	a	DET
gujaf-386	52	8	notable	notable	ADJ
gujaf-386	52	9	reduction	reduction	NOUN
gujaf-386	52	10	of	of	ADP
gujaf-386	52	11	-60	-60	SYM
gujaf-386	52	12	%	%	NOUN
gujaf-386	52	13	was	be	AUX
gujaf-386	52	14	observed	observe	VERB
gujaf-386	52	15	,	,	PUNCT
gujaf-386	52	16	which	which	PRON
gujaf-386	52	17	could	could	AUX
gujaf-386	52	18	indicate	indicate	VERB
gujaf-386	52	19	a	a	DET
gujaf-386	52	20	shift	shift	NOUN
gujaf-386	52	21	toward	toward	ADP
gujaf-386	52	22	reducing	reduce	VERB
gujaf-386	52	23	debt	debt	NOUN
gujaf-386	52	24	burdens	burden	NOUN
gujaf-386	52	25	.	.	PUNCT
gujaf-386	53	1	the	the	DET
gujaf-386	53	2	sharp	sharp	ADJ
gujaf-386	53	3	increases	increase	NOUN
gujaf-386	53	4	in	in	ADP
gujaf-386	53	5	debt	debt	NOUN
gujaf-386	53	6	servicing	servicing	NOUN
gujaf-386	53	7	costs	cost	NOUN
gujaf-386	53	8	during	during	ADP
gujaf-386	53	9	certain	certain	ADJ
gujaf-386	53	10	years	year	NOUN
gujaf-386	53	11	highlight	highlight	VERB
gujaf-386	53	12	challenges	challenge	NOUN
gujaf-386	53	13	such	such	ADJ
gujaf-386	53	14	as	as	ADP
gujaf-386	53	15	rising	rise	VERB
gujaf-386	53	16	borrowing	borrowing	NOUN
gujaf-386	53	17	costs	cost	NOUN
gujaf-386	53	18	and	and	CCONJ
gujaf-386	53	19	fiscal	fiscal	ADJ
gujaf-386	53	20	pressures	pressure	NOUN
gujaf-386	53	21	.	.	PUNCT
gujaf-386	54	1	these	these	DET
gujaf-386	54	2	trends	trend	NOUN
gujaf-386	54	3	also	also	ADV
gujaf-386	54	4	point	point	VERB
gujaf-386	54	5	to	to	ADP
gujaf-386	54	6	vulnerabilities	vulnerability	NOUN
gujaf-386	54	7	in	in	ADP
gujaf-386	54	8	managing	manage	VERB
gujaf-386	54	9	debt	debt	NOUN
gujaf-386	54	10	sustainably	sustainably	ADV
gujaf-386	54	11	,	,	PUNCT
gujaf-386	54	12	as	as	SCONJ
gujaf-386	54	13	escalating	escalate	VERB
gujaf-386	54	14	costs	cost	NOUN
gujaf-386	54	15	can	can	AUX
gujaf-386	54	16	divert	divert	VERB
gujaf-386	54	17	resources	resource	NOUN
gujaf-386	54	18	from	from	ADP
gujaf-386	54	19	essential	essential	ADJ
gujaf-386	54	20	public	public	ADJ
gujaf-386	54	21	services	service	NOUN
gujaf-386	54	22	like	like	ADP
gujaf-386	54	23	healthcare	healthcare	NOUN
gujaf-386	54	24	and	and	CCONJ
gujaf-386	54	25	infrastructure	infrastructure	NOUN
gujaf-386	54	26	development	development	NOUN
gujaf-386	54	27	.	.	PUNCT
gujaf-386	55	1	despite	despite	SCONJ
gujaf-386	55	2	the	the	DET
gujaf-386	55	3	recognized	recognize	VERB
gujaf-386	55	4	importance	importance	NOUN
gujaf-386	55	5	of	of	ADP
gujaf-386	55	6	internally	internally	ADV
gujaf-386	55	7	generated	generate	VERB
gujaf-386	55	8	revenue	revenue	NOUN
gujaf-386	55	9	(	(	PUNCT
gujaf-386	55	10	igr	igr	PROPN
gujaf-386	55	11	)	)	PUNCT
gujaf-386	55	12	for	for	ADP
gujaf-386	55	13	fiscal	fiscal	ADJ
gujaf-386	55	14	sustainability	sustainability	NOUN
gujaf-386	55	15	,	,	PUNCT
gujaf-386	55	16	empirical	empirical	ADJ
gujaf-386	55	17	evidence	evidence	NOUN
gujaf-386	55	18	specifically	specifically	ADV
gujaf-386	55	19	linking	link	VERB
gujaf-386	55	20	igr	igr	NOUN
gujaf-386	55	21	performance	performance	NOUN
gujaf-386	55	22	to	to	ADP
gujaf-386	55	23	the	the	DET
gujaf-386	55	24	rising	rise	VERB
gujaf-386	55	25	size	size	NOUN
gujaf-386	55	26	of	of	ADP
gujaf-386	55	27	domestic	domestic	ADJ
gujaf-386	55	28	debt	debt	NOUN
gujaf-386	55	29	at	at	ADP
gujaf-386	55	30	the	the	DET
gujaf-386	55	31	subnational	subnational	ADJ
gujaf-386	55	32	level	level	NOUN
gujaf-386	55	33	,	,	PUNCT
gujaf-386	55	34	particularly	particularly	ADV
gujaf-386	55	35	within	within	ADP
gujaf-386	55	36	the	the	DET
gujaf-386	55	37	north	north	NOUN
gujaf-386	55	38	central	central	ADJ
gujaf-386	55	39	states	state	NOUN
gujaf-386	55	40	of	of	ADP
gujaf-386	55	41	nigeria	nigeria	PROPN
gujaf-386	55	42	,	,	PUNCT
gujaf-386	55	43	remains	remain	VERB
gujaf-386	55	44	scarce	scarce	ADJ
gujaf-386	55	45	.	.	PUNCT
gujaf-386	56	1	while	while	SCONJ
gujaf-386	56	2	previous	previous	ADJ
gujaf-386	56	3	studies	study	NOUN
gujaf-386	56	4	have	have	AUX
gujaf-386	56	5	largely	largely	ADV
gujaf-386	56	6	concentrated	concentrate	VERB
gujaf-386	56	7	on	on	ADP
gujaf-386	56	8	national	national	ADJ
gujaf-386	56	9	aggregates	aggregate	NOUN
gujaf-386	56	10	or	or	CCONJ
gujaf-386	56	11	infrastructural	infrastructural	ADJ
gujaf-386	56	12	outcomes	outcome	NOUN
gujaf-386	56	13	,	,	PUNCT
gujaf-386	56	14	few	few	ADJ
gujaf-386	56	15	have	have	AUX
gujaf-386	56	16	investigated	investigate	VERB
gujaf-386	56	17	how	how	SCONJ
gujaf-386	56	18	variations	variation	NOUN
gujaf-386	56	19	in	in	ADP
gujaf-386	56	20	internally	internally	ADV
gujaf-386	56	21	generated	generate	VERB
gujaf-386	56	22	revenue	revenue	NOUN
gujaf-386	56	23	streams	stream	NOUN
gujaf-386	56	24	influence	influence	NOUN
gujaf-386	56	25	the	the	DET
gujaf-386	56	26	debt	debt	NOUN
gujaf-386	56	27	dynamics	dynamic	NOUN
gujaf-386	56	28	of	of	ADP
gujaf-386	56	29	states	state	NOUN
gujaf-386	56	30	struggling	struggle	VERB
gujaf-386	56	31	with	with	ADP
gujaf-386	56	32	dwindling	dwindle	VERB
gujaf-386	56	33	federal	federal	ADJ
gujaf-386	56	34	allocations	allocation	NOUN
gujaf-386	56	35	.	.	PUNCT
gujaf-386	57	1	moreover	moreover	ADV
gujaf-386	57	2	,	,	PUNCT
gujaf-386	57	3	existing	exist	VERB
gujaf-386	57	4	literature	literature	NOUN
gujaf-386	57	5	often	often	ADV
gujaf-386	57	6	overlooks	overlook	VERB
gujaf-386	57	7	the	the	DET
gujaf-386	57	8	complexities	complexity	NOUN
gujaf-386	57	9	arising	arise	VERB
gujaf-386	57	10	from	from	ADP
gujaf-386	57	11	reliance	reliance	NOUN
gujaf-386	57	12	on	on	ADP
gujaf-386	57	13	specific	specific	ADJ
gujaf-386	57	14	igr	igr	NOUN
gujaf-386	57	15	components	component	NOUN
gujaf-386	57	16	such	such	ADJ
gujaf-386	57	17	as	as	ADP
gujaf-386	57	18	pay	pay	NOUN
gujaf-386	57	19	as	as	SCONJ
gujaf-386	57	20	you	you	PRON
gujaf-386	57	21	earn	earn	VERB
gujaf-386	57	22	(	(	PUNCT
gujaf-386	57	23	paye	paye	NOUN
gujaf-386	57	24	)	)	PUNCT
gujaf-386	57	25	and	and	CCONJ
gujaf-386	57	26	state	state	NOUN
gujaf-386	57	27	direct	direct	ADJ
gujaf-386	57	28	assessments	assessment	NOUN
gujaf-386	57	29	(	(	PUNCT
gujaf-386	57	30	sda	sda	NOUN
gujaf-386	57	31	)	)	PUNCT
gujaf-386	57	32	,	,	PUNCT
gujaf-386	57	33	and	and	CCONJ
gujaf-386	57	34	how	how	SCONJ
gujaf-386	57	35	these	these	DET
gujaf-386	57	36	impact	impact	NOUN
gujaf-386	57	37	debt	debt	NOUN
gujaf-386	57	38	accumulation	accumulation	NOUN
gujaf-386	57	39	patterns	pattern	NOUN
gujaf-386	57	40	.	.	PUNCT
gujaf-386	58	1	in	in	ADP
gujaf-386	58	2	the	the	DET
gujaf-386	58	3	context	context	NOUN
gujaf-386	58	4	of	of	ADP
gujaf-386	58	5	fluctuating	fluctuate	VERB
gujaf-386	58	6	oil	oil	NOUN
gujaf-386	58	7	prices	price	NOUN
gujaf-386	58	8	,	,	PUNCT
gujaf-386	58	9	subsidy	subsidy	NOUN
gujaf-386	58	10	removals	removal	NOUN
gujaf-386	58	11	,	,	PUNCT
gujaf-386	58	12	and	and	CCONJ
gujaf-386	58	13	revenue	revenue	NOUN
gujaf-386	58	14	shortfalls	shortfall	NOUN
gujaf-386	58	15	,	,	PUNCT
gujaf-386	58	16	understanding	understand	VERB
gujaf-386	58	17	these	these	DET
gujaf-386	58	18	dynamics	dynamic	NOUN
gujaf-386	58	19	becomes	become	VERB
gujaf-386	58	20	critical	critical	ADJ
gujaf-386	58	21	for	for	ADP
gujaf-386	58	22	informed	inform	VERB
gujaf-386	58	23	fiscal	fiscal	ADJ
gujaf-386	58	24	policy	policy	NOUN
gujaf-386	58	25	.	.	PUNCT
gujaf-386	59	1	thus	thus	ADV
gujaf-386	59	2	,	,	PUNCT
gujaf-386	59	3	this	this	DET
gujaf-386	59	4	study	study	NOUN
gujaf-386	59	5	fills	fill	VERB
gujaf-386	59	6	this	this	DET
gujaf-386	59	7	gap	gap	NOUN
gujaf-386	59	8	by	by	ADP
gujaf-386	59	9	empirically	empirically	ADV
gujaf-386	59	10	examining	examine	VERB
gujaf-386	59	11	the	the	DET
gujaf-386	59	12	effect	effect	NOUN
gujaf-386	59	13	of	of	ADP
gujaf-386	59	14	internally	internally	ADV
gujaf-386	59	15	generated	generate	VERB
gujaf-386	59	16	revenue	revenue	NOUN
gujaf-386	59	17	on	on	ADP
gujaf-386	59	18	the	the	DET
gujaf-386	59	19	size	size	NOUN
gujaf-386	59	20	of	of	ADP
gujaf-386	59	21	domestic	domestic	ADJ
gujaf-386	59	22	debt	debt	NOUN
gujaf-386	59	23	across	across	ADP
gujaf-386	59	24	north	north	ADJ
gujaf-386	59	25	central	central	ADJ
gujaf-386	59	26	states	state	NOUN
gujaf-386	59	27	,	,	PUNCT
gujaf-386	59	28	providing	provide	VERB
gujaf-386	59	29	new	new	ADJ
gujaf-386	59	30	insights	insight	NOUN
gujaf-386	59	31	into	into	ADP
gujaf-386	59	32	the	the	DET
gujaf-386	59	33	sustainability	sustainability	NOUN
gujaf-386	59	34	of	of	ADP
gujaf-386	59	35	state	state	NOUN
gujaf-386	59	36	-	-	PUNCT
gujaf-386	59	37	level	level	NOUN
gujaf-386	59	38	public	public	ADJ
gujaf-386	59	39	finances	finance	NOUN
gujaf-386	59	40	in	in	ADP
gujaf-386	59	41	nigeria	nigeria	PROPN
gujaf-386	59	42	.	.	PUNCT
gujaf-386	60	1	research	research	NOUN
gujaf-386	60	2	objective	objective	NOUN
gujaf-386	60	3	and	and	CCONJ
gujaf-386	60	4	hypothesis	hypothesis	NOUN
gujaf-386	60	5	i.	i.	NOUN
gujaf-386	60	6	to	to	PART
gujaf-386	60	7	examine	examine	VERB
gujaf-386	60	8	the	the	DET
gujaf-386	60	9	effect	effect	NOUN
gujaf-386	60	10	of	of	ADP
gujaf-386	60	11	internally	internally	ADV
gujaf-386	60	12	generated	generate	VERB
gujaf-386	60	13	revenue	revenue	NOUN
gujaf-386	60	14	on	on	ADP
gujaf-386	60	15	domestic	domestic	ADJ
gujaf-386	60	16	debt	debt	NOUN
gujaf-386	60	17	of	of	ADP
gujaf-386	60	18	north	north	NOUN
gujaf-386	60	19	central	central	ADJ
gujaf-386	60	20	,	,	PUNCT
gujaf-386	60	21	nigeria	nigeria	PROPN
gujaf-386	60	22	.	.	PUNCT
gujaf-386	61	1	h01	h01	PROPN
gujaf-386	61	2	:	:	PUNCT
gujaf-386	61	3	there	there	PRON
gujaf-386	61	4	is	be	VERB
gujaf-386	61	5	no	no	DET
gujaf-386	61	6	significant	significant	ADJ
gujaf-386	61	7	effect	effect	NOUN
gujaf-386	61	8	of	of	ADP
gujaf-386	61	9	internally	internally	ADV
gujaf-386	61	10	generated	generate	VERB
gujaf-386	61	11	revenue	revenue	NOUN
gujaf-386	61	12	on	on	ADP
gujaf-386	61	13	domestic	domestic	ADJ
gujaf-386	61	14	debt	debt	NOUN
gujaf-386	61	15	of	of	ADP
gujaf-386	61	16	north	north	NOUN
gujaf-386	61	17	central	central	ADJ
gujaf-386	61	18	,	,	PUNCT
gujaf-386	61	19	nigeria	nigeria	PROPN
gujaf-386	61	20	.	.	PUNCT
gujaf-386	62	1	gusau	gusau	PROPN
gujaf-386	62	2	journal	journal	PROPN
gujaf-386	62	3	of	of	ADP
gujaf-386	62	4	accounting	accounting	NOUN
gujaf-386	62	5	and	and	CCONJ
gujaf-386	62	6	finance	finance	NOUN
gujaf-386	62	7	,	,	PUNCT
gujaf-386	62	8	vol.6	vol.6	PROPN
gujaf-386	62	9	,	,	PUNCT
gujaf-386	62	10	issue	issue	NOUN
gujaf-386	62	11	1	1	NUM
gujaf-386	62	12	,	,	PUNCT
gujaf-386	62	13	april	april	PROPN
gujaf-386	62	14	,	,	PUNCT
gujaf-386	62	15	2025	2025	NUM
gujaf-386	62	16	306	306	NUM
gujaf-386	62	17	2.0	2.0	NUM
gujaf-386	62	18	literature	literature	NOUN
gujaf-386	62	19	review	review	NOUN
gujaf-386	62	20	hakura	hakura	X
gujaf-386	62	21	(	(	PUNCT
gujaf-386	62	22	2020	2020	NUM
gujaf-386	62	23	)	)	PUNCT
gujaf-386	62	24	defined	define	VERB
gujaf-386	62	25	debts	debt	NOUN
gujaf-386	62	26	as	as	ADP
gujaf-386	62	27	when	when	SCONJ
gujaf-386	62	28	a	a	DET
gujaf-386	62	29	debtor	debtor	NOUN
gujaf-386	62	30	meets	meet	VERB
gujaf-386	62	31	or	or	CCONJ
gujaf-386	62	32	services	service	NOUN
gujaf-386	62	33	its	its	PRON
gujaf-386	62	34	present	present	NOUN
gujaf-386	62	35	and	and	CCONJ
gujaf-386	62	36	expected	expect	VERB
gujaf-386	62	37	debt	debt	NOUN
gujaf-386	62	38	obligations	obligation	NOUN
gujaf-386	62	39	without	without	ADP
gujaf-386	62	40	necessarily	necessarily	ADV
gujaf-386	62	41	seeking	seek	VERB
gujaf-386	62	42	assistance	assistance	NOUN
gujaf-386	62	43	from	from	ADP
gujaf-386	62	44	the	the	DET
gujaf-386	62	45	creditors	creditor	NOUN
gujaf-386	62	46	or	or	CCONJ
gujaf-386	62	47	defaulting	default	VERB
gujaf-386	62	48	,	,	PUNCT
gujaf-386	62	49	the	the	DET
gujaf-386	62	50	debts	debt	NOUN
gujaf-386	62	51	of	of	ADP
gujaf-386	62	52	that	that	DET
gujaf-386	62	53	nation	nation	NOUN
gujaf-386	62	54	are	be	AUX
gujaf-386	62	55	said	say	VERB
gujaf-386	62	56	to	to	PART
gujaf-386	62	57	be	be	AUX
gujaf-386	62	58	sustainable	sustainable	ADJ
gujaf-386	62	59	.	.	PUNCT
gujaf-386	63	1	according	accord	VERB
gujaf-386	63	2	to	to	ADP
gujaf-386	63	3	los	los	PROPN
gujaf-386	63	4	angeles	angeles	PROPN
gujaf-386	63	5	sustainability	sustainability	PROPN
gujaf-386	63	6	committee	committee	PROPN
gujaf-386	63	7	(	(	PUNCT
gujaf-386	63	8	2016	2016	NUM
gujaf-386	63	9	)	)	PUNCT
gujaf-386	63	10	,	,	PUNCT
gujaf-386	63	11	sustainability	sustainability	NOUN
gujaf-386	63	12	is	be	AUX
gujaf-386	63	13	defined	define	VERB
gujaf-386	63	14	as	as	ADP
gujaf-386	63	15	the	the	DET
gujaf-386	63	16	physical	physical	ADJ
gujaf-386	63	17	ability	ability	NOUN
gujaf-386	63	18	and	and	CCONJ
gujaf-386	63	19	institutional	institutional	ADJ
gujaf-386	63	20	practices	practice	NOUN
gujaf-386	63	21	that	that	PRON
gujaf-386	63	22	fulfill	fulfill	VERB
gujaf-386	63	23	the	the	DET
gujaf-386	63	24	needs	need	NOUN
gujaf-386	63	25	of	of	ADP
gujaf-386	63	26	present	present	ADJ
gujaf-386	63	27	users	user	NOUN
gujaf-386	63	28	without	without	ADP
gujaf-386	63	29	compromising	compromise	VERB
gujaf-386	63	30	the	the	DET
gujaf-386	63	31	ability	ability	NOUN
gujaf-386	63	32	of	of	ADP
gujaf-386	63	33	the	the	DET
gujaf-386	63	34	future	future	ADJ
gujaf-386	63	35	generation	generation	NOUN
gujaf-386	63	36	to	to	PART
gujaf-386	63	37	meet	meet	VERB
gujaf-386	63	38	theirs	theirs	PRON
gujaf-386	63	39	,	,	PUNCT
gujaf-386	63	40	particularly	particularly	ADV
gujaf-386	63	41	relating	relate	VERB
gujaf-386	63	42	to	to	ADP
gujaf-386	63	43	the	the	DET
gujaf-386	63	44	use	use	NOUN
gujaf-386	63	45	and	and	CCONJ
gujaf-386	63	46	waste	waste	NOUN
gujaf-386	63	47	of	of	ADP
gujaf-386	63	48	natural	natural	ADJ
gujaf-386	63	49	endowment	endowment	NOUN
gujaf-386	63	50	and	and	CCONJ
gujaf-386	63	51	resources	resource	NOUN
gujaf-386	63	52	(	(	PUNCT
gujaf-386	63	53	ucla	ucla	NOUN
gujaf-386	63	54	sustainability	sustainability	NOUN
gujaf-386	63	55	charter	charter	NOUN
gujaf-386	63	56	,	,	PUNCT
gujaf-386	63	57	2016	2016	NUM
gujaf-386	63	58	)	)	PUNCT
gujaf-386	63	59	.	.	PUNCT
gujaf-386	64	1	in	in	ADP
gujaf-386	64	2	addition	addition	NOUN
gujaf-386	64	3	,	,	PUNCT
gujaf-386	64	4	sustainability	sustainability	NOUN
gujaf-386	64	5	is	be	AUX
gujaf-386	64	6	the	the	DET
gujaf-386	64	7	process	process	NOUN
gujaf-386	64	8	of	of	ADP
gujaf-386	64	9	maintaining	maintain	VERB
gujaf-386	64	10	in	in	ADP
gujaf-386	64	11	a	a	DET
gujaf-386	64	12	balanced	balanced	ADJ
gujaf-386	64	13	fashion	fashion	NOUN
gujaf-386	64	14	,	,	PUNCT
gujaf-386	64	15	change	change	NOUN
gujaf-386	64	16	in	in	ADP
gujaf-386	64	17	fashion	fashion	NOUN
gujaf-386	64	18	,	,	PUNCT
gujaf-386	64	19	to	to	PART
gujaf-386	64	20	which	which	PRON
gujaf-386	64	21	exploration	exploration	NOUN
gujaf-386	64	22	of	of	ADP
gujaf-386	64	23	resources	resource	NOUN
gujaf-386	64	24	,	,	PUNCT
gujaf-386	64	25	investments	investment	NOUN
gujaf-386	64	26	,	,	PUNCT
gujaf-386	64	27	technological	technological	ADJ
gujaf-386	64	28	development	development	NOUN
gujaf-386	64	29	and	and	CCONJ
gujaf-386	64	30	institutional	institutional	ADJ
gujaf-386	64	31	change	change	NOUN
gujaf-386	64	32	are	be	AUX
gujaf-386	64	33	all	all	ADV
gujaf-386	64	34	in	in	ADP
gujaf-386	64	35	accord	accord	NOUN
gujaf-386	64	36	,	,	PUNCT
gujaf-386	64	37	which	which	PRON
gujaf-386	64	38	triggers	trigger	VERB
gujaf-386	64	39	both	both	CCONJ
gujaf-386	64	40	current	current	ADJ
gujaf-386	64	41	and	and	CCONJ
gujaf-386	64	42	future	future	ADJ
gujaf-386	64	43	potential	potential	NOUN
gujaf-386	64	44	to	to	PART
gujaf-386	64	45	meet	meet	VERB
gujaf-386	64	46	the	the	DET
gujaf-386	64	47	needs	need	NOUN
gujaf-386	64	48	and	and	CCONJ
gujaf-386	64	49	aspirations	aspiration	NOUN
gujaf-386	64	50	of	of	ADP
gujaf-386	64	51	the	the	DET
gujaf-386	64	52	people	people	NOUN
gujaf-386	64	53	(	(	PUNCT
gujaf-386	64	54	northmist	northmist	NOUN
gujaf-386	64	55	,	,	PUNCT
gujaf-386	64	56	2020	2020	NUM
gujaf-386	64	57	)	)	PUNCT
gujaf-386	64	58	.	.	PUNCT
gujaf-386	65	1	therefore	therefore	ADV
gujaf-386	65	2	,	,	PUNCT
gujaf-386	65	3	sustainability	sustainability	NOUN
gujaf-386	65	4	of	of	ADP
gujaf-386	65	5	local	local	ADJ
gujaf-386	65	6	government	government	NOUN
gujaf-386	65	7	simply	simply	ADV
gujaf-386	65	8	refers	refer	VERB
gujaf-386	65	9	to	to	ADP
gujaf-386	65	10	the	the	DET
gujaf-386	65	11	ability	ability	NOUN
gujaf-386	65	12	of	of	ADP
gujaf-386	65	13	an	an	DET
gujaf-386	65	14	institution	institution	NOUN
gujaf-386	65	15	to	to	PART
gujaf-386	65	16	maintain	maintain	VERB
gujaf-386	65	17	itself	itself	PRON
gujaf-386	65	18	towards	towards	ADP
gujaf-386	65	19	attaining	attain	VERB
gujaf-386	65	20	development	development	NOUN
gujaf-386	65	21	.	.	PUNCT
gujaf-386	66	1	also	also	ADV
gujaf-386	66	2	,	,	PUNCT
gujaf-386	66	3	debt	debt	NOUN
gujaf-386	66	4	sustainability	sustainability	NOUN
gujaf-386	66	5	is	be	AUX
gujaf-386	66	6	the	the	DET
gujaf-386	66	7	assessment	assessment	NOUN
gujaf-386	66	8	of	of	ADP
gujaf-386	66	9	a	a	DET
gujaf-386	66	10	country	country	NOUN
gujaf-386	66	11	’s	’s	PART
gujaf-386	66	12	creditworthiness	creditworthiness	NOUN
gujaf-386	66	13	,	,	PUNCT
gujaf-386	66	14	there	there	PRON
gujaf-386	66	15	is	be	VERB
gujaf-386	66	16	the	the	DET
gujaf-386	66	17	need	need	NOUN
gujaf-386	66	18	to	to	PART
gujaf-386	66	19	consider	consider	VERB
gujaf-386	66	20	those	those	DET
gujaf-386	66	21	debts	debt	NOUN
gujaf-386	66	22	that	that	PRON
gujaf-386	66	23	threaten	threaten	VERB
gujaf-386	66	24	the	the	DET
gujaf-386	66	25	developmental	developmental	ADJ
gujaf-386	66	26	finances	finance	NOUN
gujaf-386	66	27	.	.	PUNCT
gujaf-386	67	1	if	if	SCONJ
gujaf-386	67	2	after	after	ADP
gujaf-386	67	3	these	these	DET
gujaf-386	67	4	considerations	consideration	NOUN
gujaf-386	67	5	,	,	PUNCT
gujaf-386	67	6	a	a	DET
gujaf-386	67	7	country	country	NOUN
gujaf-386	67	8	is	be	AUX
gujaf-386	67	9	still	still	ADV
gujaf-386	67	10	able	able	ADJ
gujaf-386	67	11	to	to	PART
gujaf-386	67	12	repay	repay	VERB
gujaf-386	67	13	future	future	ADJ
gujaf-386	67	14	debt	debt	NOUN
gujaf-386	67	15	obligations	obligation	NOUN
gujaf-386	67	16	,	,	PUNCT
gujaf-386	67	17	then	then	ADV
gujaf-386	67	18	the	the	DET
gujaf-386	67	19	economy	economy	NOUN
gujaf-386	67	20	is	be	AUX
gujaf-386	67	21	fiscally	fiscally	ADV
gujaf-386	67	22	sustainable	sustainable	ADJ
gujaf-386	67	23	(	(	PUNCT
gujaf-386	67	24	beqiraj	beqiraj	VERB
gujaf-386	67	25	et	et	PROPN
gujaf-386	67	26	al	al	PROPN
gujaf-386	67	27	.	.	PROPN
gujaf-386	67	28	,	,	PUNCT
gujaf-386	67	29	2018	2018	NUM
gujaf-386	67	30	)	)	PUNCT
gujaf-386	67	31	.	.	PUNCT
gujaf-386	68	1	this	this	PRON
gujaf-386	68	2	means	mean	VERB
gujaf-386	68	3	that	that	SCONJ
gujaf-386	68	4	the	the	DET
gujaf-386	68	5	difference	difference	NOUN
gujaf-386	68	6	between	between	ADP
gujaf-386	68	7	expected	expect	VERB
gujaf-386	68	8	revenue	revenue	NOUN
gujaf-386	68	9	and	and	CCONJ
gujaf-386	68	10	expected	expect	VERB
gujaf-386	68	11	expenditure	expenditure	NOUN
gujaf-386	68	12	is	be	AUX
gujaf-386	68	13	a	a	DET
gujaf-386	68	14	major	major	ADJ
gujaf-386	68	15	determinant	determinant	NOUN
gujaf-386	68	16	of	of	ADP
gujaf-386	68	17	public	public	ADJ
gujaf-386	68	18	debt	debt	NOUN
gujaf-386	68	19	dynamics	dynamic	NOUN
gujaf-386	68	20	.	.	PUNCT
gujaf-386	69	1	size	size	NOUN
gujaf-386	69	2	of	of	ADP
gujaf-386	69	3	domestic	domestic	ADJ
gujaf-386	69	4	debt	debt	NOUN
gujaf-386	69	5	the	the	DET
gujaf-386	69	6	size	size	NOUN
gujaf-386	69	7	of	of	ADP
gujaf-386	69	8	domestic	domestic	ADJ
gujaf-386	69	9	debt	debt	NOUN
gujaf-386	69	10	refers	refer	VERB
gujaf-386	69	11	to	to	ADP
gujaf-386	69	12	the	the	DET
gujaf-386	69	13	total	total	ADJ
gujaf-386	69	14	amount	amount	NOUN
gujaf-386	69	15	of	of	ADP
gujaf-386	69	16	money	money	NOUN
gujaf-386	69	17	that	that	PRON
gujaf-386	69	18	a	a	DET
gujaf-386	69	19	country	country	NOUN
gujaf-386	69	20	owes	owe	VERB
gujaf-386	69	21	to	to	ADP
gujaf-386	69	22	creditors	creditor	NOUN
gujaf-386	69	23	within	within	ADP
gujaf-386	69	24	its	its	PRON
gujaf-386	69	25	own	own	ADJ
gujaf-386	69	26	borders	border	NOUN
gujaf-386	69	27	.	.	PUNCT
gujaf-386	70	1	this	this	DET
gujaf-386	70	2	debt	debt	NOUN
gujaf-386	70	3	is	be	AUX
gujaf-386	70	4	incurred	incur	VERB
gujaf-386	70	5	through	through	ADP
gujaf-386	70	6	various	various	ADJ
gujaf-386	70	7	financial	financial	ADJ
gujaf-386	70	8	instruments	instrument	NOUN
gujaf-386	70	9	like	like	ADP
gujaf-386	70	10	government	government	NOUN
gujaf-386	70	11	bonds	bond	NOUN
gujaf-386	70	12	and	and	CCONJ
gujaf-386	70	13	loans	loan	NOUN
gujaf-386	70	14	issued	issue	VERB
gujaf-386	70	15	to	to	ADP
gujaf-386	70	16	individuals	individual	NOUN
gujaf-386	70	17	,	,	PUNCT
gujaf-386	70	18	institutions	institution	NOUN
gujaf-386	70	19	,	,	PUNCT
gujaf-386	70	20	or	or	CCONJ
gujaf-386	70	21	other	other	ADJ
gujaf-386	70	22	levels	level	NOUN
gujaf-386	70	23	of	of	ADP
gujaf-386	70	24	government	government	NOUN
gujaf-386	70	25	within	within	ADP
gujaf-386	70	26	the	the	DET
gujaf-386	70	27	country	country	NOUN
gujaf-386	70	28	.	.	PUNCT
gujaf-386	71	1	it	it	PRON
gujaf-386	71	2	's	be	AUX
gujaf-386	71	3	an	an	DET
gujaf-386	71	4	important	important	ADJ
gujaf-386	71	5	economic	economic	ADJ
gujaf-386	71	6	indicator	indicator	NOUN
gujaf-386	71	7	reflecting	reflect	VERB
gujaf-386	71	8	the	the	DET
gujaf-386	71	9	government	government	NOUN
gujaf-386	71	10	's	's	PART
gujaf-386	71	11	borrowing	borrowing	NOUN
gujaf-386	71	12	activities	activity	NOUN
gujaf-386	71	13	and	and	CCONJ
gujaf-386	71	14	financial	financial	ADJ
gujaf-386	71	15	obligations	obligation	NOUN
gujaf-386	71	16	within	within	ADP
gujaf-386	71	17	its	its	PRON
gujaf-386	71	18	own	own	ADJ
gujaf-386	71	19	territory	territory	NOUN
gujaf-386	71	20	(	(	PUNCT
gujaf-386	71	21	festus	festus	PROPN
gujaf-386	71	22	et	et	PROPN
gujaf-386	71	23	al	al	PROPN
gujaf-386	71	24	.	.	PROPN
gujaf-386	71	25	,	,	PUNCT
gujaf-386	71	26	2022	2022	NUM
gujaf-386	71	27	)	)	PUNCT
gujaf-386	71	28	.	.	PUNCT
gujaf-386	72	1	domestic	domestic	ADJ
gujaf-386	72	2	debt	debt	NOUN
gujaf-386	72	3	is	be	AUX
gujaf-386	72	4	the	the	DET
gujaf-386	72	5	component	component	NOUN
gujaf-386	72	6	of	of	ADP
gujaf-386	72	7	the	the	DET
gujaf-386	72	8	total	total	ADJ
gujaf-386	72	9	government	government	NOUN
gujaf-386	72	10	debt	debt	NOUN
gujaf-386	72	11	in	in	ADP
gujaf-386	72	12	a	a	DET
gujaf-386	72	13	country	country	NOUN
gujaf-386	72	14	that	that	PRON
gujaf-386	72	15	is	be	AUX
gujaf-386	72	16	owed	owe	VERB
gujaf-386	72	17	to	to	ADP
gujaf-386	72	18	lenders	lender	NOUN
gujaf-386	72	19	within	within	ADP
gujaf-386	72	20	the	the	DET
gujaf-386	72	21	country	country	NOUN
gujaf-386	72	22	.	.	PUNCT
gujaf-386	73	1	as	as	SCONJ
gujaf-386	73	2	domestic	domestic	ADJ
gujaf-386	73	3	debt	debt	NOUN
gujaf-386	73	4	becomes	become	VERB
gujaf-386	73	5	an	an	DET
gujaf-386	73	6	increasingly	increasingly	ADV
gujaf-386	73	7	important	important	ADJ
gujaf-386	73	8	resource	resource	NOUN
gujaf-386	73	9	mobilization	mobilization	NOUN
gujaf-386	73	10	option	option	NOUN
gujaf-386	73	11	for	for	ADP
gujaf-386	73	12	developing	develop	VERB
gujaf-386	73	13	countries	country	NOUN
gujaf-386	73	14	,	,	PUNCT
gujaf-386	73	15	it	it	PRON
gujaf-386	73	16	is	be	AUX
gujaf-386	73	17	necessary	necessary	ADJ
gujaf-386	73	18	to	to	PART
gujaf-386	73	19	analyze	analyze	VERB
gujaf-386	73	20	the	the	DET
gujaf-386	73	21	options	option	NOUN
gujaf-386	73	22	for	for	ADP
gujaf-386	73	23	restructuring	restructure	VERB
gujaf-386	73	24	the	the	DET
gujaf-386	73	25	current	current	ADJ
gujaf-386	73	26	domestic	domestic	ADJ
gujaf-386	73	27	debt	debt	NOUN
gujaf-386	73	28	portfolio	portfolio	NOUN
gujaf-386	73	29	and	and	CCONJ
gujaf-386	73	30	the	the	DET
gujaf-386	73	31	options	option	NOUN
gujaf-386	73	32	for	for	ADP
gujaf-386	73	33	future	future	ADJ
gujaf-386	73	34	new	new	ADJ
gujaf-386	73	35	issuance	issuance	NOUN
gujaf-386	73	36	(	(	PUNCT
gujaf-386	73	37	econ	econ	NOUN
gujaf-386	73	38	,	,	PUNCT
gujaf-386	73	39	2018	2018	NUM
gujaf-386	73	40	)	)	PUNCT
gujaf-386	73	41	.	.	PUNCT
gujaf-386	74	1	oshadami	oshadami	NOUN
gujaf-386	74	2	(	(	PUNCT
gujaf-386	74	3	2006	2006	NUM
gujaf-386	74	4	)	)	PUNCT
gujaf-386	74	5	defined	define	VERB
gujaf-386	74	6	domestic	domestic	ADJ
gujaf-386	74	7	debt	debt	NOUN
gujaf-386	74	8	as	as	ADP
gujaf-386	74	9	debt	debt	NOUN
gujaf-386	74	10	instruments	instrument	NOUN
gujaf-386	74	11	issued	issue	VERB
gujaf-386	74	12	by	by	ADP
gujaf-386	74	13	the	the	DET
gujaf-386	74	14	federal	federal	ADJ
gujaf-386	74	15	government	government	NOUN
gujaf-386	74	16	and	and	CCONJ
gujaf-386	74	17	denominated	denominate	VERB
gujaf-386	74	18	in	in	ADP
gujaf-386	74	19	local	local	ADJ
gujaf-386	74	20	currency	currency	NOUN
gujaf-386	74	21	.	.	PUNCT
gujaf-386	75	1	in	in	ADP
gujaf-386	75	2	principles	principle	NOUN
gujaf-386	75	3	,	,	PUNCT
gujaf-386	75	4	states	state	NOUN
gujaf-386	75	5	and	and	CCONJ
gujaf-386	75	6	local	local	ADJ
gujaf-386	75	7	governments	government	NOUN
gujaf-386	75	8	can	can	AUX
gujaf-386	75	9	also	also	ADV
gujaf-386	75	10	issue	issue	VERB
gujaf-386	75	11	debt	debt	NOUN
gujaf-386	75	12	instruments	instrument	NOUN
gujaf-386	75	13	but	but	CCONJ
gujaf-386	75	14	limited	limit	VERB
gujaf-386	75	15	in	in	ADP
gujaf-386	75	16	their	their	PRON
gujaf-386	75	17	ability	ability	NOUN
gujaf-386	75	18	to	to	PART
gujaf-386	75	19	issue	issue	VERB
gujaf-386	75	20	such	such	ADJ
gujaf-386	75	21	.	.	PUNCT
gujaf-386	76	1	as	as	ADP
gujaf-386	76	2	àkos	àkos	ADJ
gujaf-386	76	3	and	and	CCONJ
gujaf-386	76	4	istvàn	istvàn	VERB
gujaf-386	76	5	(	(	PUNCT
gujaf-386	76	6	2019	2019	NUM
gujaf-386	76	7	)	)	PUNCT
gujaf-386	76	8	explained	explain	VERB
gujaf-386	76	9	in	in	ADP
gujaf-386	76	10	the	the	DET
gujaf-386	76	11	context	context	NOUN
gujaf-386	76	12	of	of	ADP
gujaf-386	76	13	poor	poor	ADJ
gujaf-386	76	14	countries	country	NOUN
gujaf-386	76	15	,	,	PUNCT
gujaf-386	76	16	servicing	servicing	NOUN
gujaf-386	76	17	of	of	ADP
gujaf-386	76	18	high	high	ADJ
gujaf-386	76	19	public	public	ADJ
gujaf-386	76	20	debts	debt	NOUN
gujaf-386	76	21	depletes	deplete	VERB
gujaf-386	76	22	the	the	DET
gujaf-386	76	23	revenue	revenue	NOUN
gujaf-386	76	24	of	of	ADP
gujaf-386	76	25	the	the	DET
gujaf-386	76	26	indebted	indebted	ADJ
gujaf-386	76	27	country	country	NOUN
gujaf-386	76	28	to	to	ADP
gujaf-386	76	29	such	such	DET
gujaf-386	76	30	an	an	DET
gujaf-386	76	31	extent	extent	NOUN
gujaf-386	76	32	that	that	SCONJ
gujaf-386	76	33	the	the	DET
gujaf-386	76	34	ability	ability	NOUN
gujaf-386	76	35	to	to	PART
gujaf-386	76	36	return	return	VERB
gujaf-386	76	37	to	to	ADP
gujaf-386	76	38	growth	growth	NOUN
gujaf-386	76	39	paths	path	NOUN
gujaf-386	76	40	is	be	AUX
gujaf-386	76	41	dim	dim	ADJ
gujaf-386	76	42	,	,	PUNCT
gujaf-386	76	43	even	even	ADV
gujaf-386	76	44	if	if	SCONJ
gujaf-386	76	45	the	the	DET
gujaf-386	76	46	country	country	NOUN
gujaf-386	76	47	implements	implement	VERB
gujaf-386	76	48	strong	strong	ADJ
gujaf-386	76	49	reform	reform	NOUN
gujaf-386	76	50	programmes	programme	NOUN
gujaf-386	76	51	.	.	PUNCT
gujaf-386	77	1	for	for	ADP
gujaf-386	77	2	krugman	krugman	PROPN
gujaf-386	77	3	(	(	PUNCT
gujaf-386	77	4	1988	1988	NUM
gujaf-386	77	5	)	)	PUNCT
gujaf-386	77	6	,	,	PUNCT
gujaf-386	77	7	if	if	SCONJ
gujaf-386	77	8	a	a	DET
gujaf-386	77	9	country	country	NOUN
gujaf-386	77	10	’s	’s	PART
gujaf-386	77	11	debt	debt	NOUN
gujaf-386	77	12	level	level	NOUN
gujaf-386	77	13	exceeds	exceed	VERB
gujaf-386	77	14	the	the	DET
gujaf-386	77	15	nation	nation	NOUN
gujaf-386	77	16	’s	’s	PART
gujaf-386	77	17	repayment	repayment	NOUN
gujaf-386	77	18	ability	ability	NOUN
gujaf-386	77	19	,	,	PUNCT
gujaf-386	77	20	expected	expect	VERB
gujaf-386	77	21	debt	debt	NOUN
gujaf-386	77	22	servicing	servicing	NOUN
gujaf-386	77	23	is	be	AUX
gujaf-386	77	24	likely	likely	ADJ
gujaf-386	77	25	to	to	PART
gujaf-386	77	26	be	be	AUX
gujaf-386	77	27	an	an	DET
gujaf-386	77	28	increasing	increase	VERB
gujaf-386	77	29	share	share	NOUN
gujaf-386	77	30	of	of	ADP
gujaf-386	77	31	the	the	DET
gujaf-386	77	32	country	country	NOUN
gujaf-386	77	33	’s	’s	PART
gujaf-386	77	34	future	future	ADJ
gujaf-386	77	35	output	output	NOUN
gujaf-386	77	36	level	level	NOUN
gujaf-386	77	37	.	.	PUNCT
gujaf-386	78	1	thus	thus	ADV
gujaf-386	78	2	,	,	PUNCT
gujaf-386	78	3	investment	investment	NOUN
gujaf-386	78	4	and	and	CCONJ
gujaf-386	78	5	growth	growth	NOUN
gujaf-386	78	6	will	will	AUX
gujaf-386	78	7	be	be	AUX
gujaf-386	78	8	discouraged	discourage	VERB
gujaf-386	78	9	via	via	ADP
gujaf-386	78	10	expectation	expectation	NOUN
gujaf-386	78	11	of	of	ADP
gujaf-386	78	12	high	high	ADJ
gujaf-386	78	13	tax	tax	NOUN
gujaf-386	78	14	rates	rate	NOUN
gujaf-386	78	15	on	on	ADP
gujaf-386	78	16	the	the	DET
gujaf-386	78	17	returns	return	NOUN
gujaf-386	78	18	from	from	ADP
gujaf-386	78	19	the	the	DET
gujaf-386	78	20	domestic	domestic	ADJ
gujaf-386	78	21	economy	economy	NOUN
gujaf-386	78	22	issued	issue	VERB
gujaf-386	78	23	for	for	ADP
gujaf-386	78	24	the	the	DET
gujaf-386	78	25	existing	exist	VERB
gujaf-386	78	26	foreign	foreign	ADJ
gujaf-386	78	27	creditors	creditor	NOUN
gujaf-386	78	28	.	.	PUNCT
gujaf-386	79	1	internally	internally	ADV
gujaf-386	79	2	generated	generate	VERB
gujaf-386	79	3	revenue	revenue	NOUN
gujaf-386	79	4	revenue	revenue	NOUN
gujaf-386	79	5	is	be	AUX
gujaf-386	79	6	defined	define	VERB
gujaf-386	79	7	as	as	ADP
gujaf-386	79	8	an	an	DET
gujaf-386	79	9	income	income	NOUN
gujaf-386	79	10	derived	derive	VERB
gujaf-386	79	11	from	from	ADP
gujaf-386	79	12	all	all	DET
gujaf-386	79	13	activities	activity	NOUN
gujaf-386	79	14	engaged	engage	VERB
gujaf-386	79	15	in	in	ADP
gujaf-386	79	16	by	by	ADP
gujaf-386	79	17	the	the	DET
gujaf-386	79	18	receiving	receive	VERB
gujaf-386	79	19	entity	entity	NOUN
gujaf-386	79	20	.	.	PUNCT
gujaf-386	80	1	in	in	ADP
gujaf-386	80	2	governmental	governmental	ADJ
gujaf-386	80	3	terms	term	NOUN
gujaf-386	80	4	,	,	PUNCT
gujaf-386	80	5	revenue	revenue	NOUN
gujaf-386	80	6	is	be	AUX
gujaf-386	80	7	the	the	DET
gujaf-386	80	8	entire	entire	ADJ
gujaf-386	80	9	amount	amount	NOUN
gujaf-386	80	10	received	receive	VERB
gujaf-386	80	11	by	by	ADP
gujaf-386	80	12	the	the	DET
gujaf-386	80	13	government	government	NOUN
gujaf-386	80	14	from	from	ADP
gujaf-386	80	15	sources	source	NOUN
gujaf-386	80	16	gusau	gusau	ADJ
gujaf-386	80	17	journal	journal	NOUN
gujaf-386	80	18	of	of	ADP
gujaf-386	80	19	accounting	accounting	NOUN
gujaf-386	80	20	and	and	CCONJ
gujaf-386	80	21	finance	finance	NOUN
gujaf-386	80	22	,	,	PUNCT
gujaf-386	80	23	vol.6	vol.6	PROPN
gujaf-386	80	24	,	,	PUNCT
gujaf-386	80	25	issue	issue	NOUN
gujaf-386	80	26	1	1	NUM
gujaf-386	80	27	,	,	PUNCT
gujaf-386	80	28	april	april	PROPN
gujaf-386	80	29	,	,	PUNCT
gujaf-386	80	30	2025	2025	NUM
gujaf-386	80	31	307	307	NUM
gujaf-386	80	32	within	within	ADP
gujaf-386	80	33	and	and	CCONJ
gujaf-386	80	34	outside	outside	ADP
gujaf-386	80	35	the	the	DET
gujaf-386	80	36	government	government	NOUN
gujaf-386	80	37	entity	entity	NOUN
gujaf-386	80	38	,	,	PUNCT
gujaf-386	80	39	(	(	PUNCT
gujaf-386	80	40	abdulkareem	abdulkareem	NOUN
gujaf-386	80	41	,	,	PUNCT
gujaf-386	80	42	2018	2018	NUM
gujaf-386	80	43	)	)	PUNCT
gujaf-386	80	44	.	.	PUNCT
gujaf-386	81	1	internally	internally	ADV
gujaf-386	81	2	generated	generate	VERB
gujaf-386	81	3	revenue	revenue	NOUN
gujaf-386	81	4	(	(	PUNCT
gujaf-386	81	5	igr	igr	PROPN
gujaf-386	81	6	)	)	PUNCT
gujaf-386	81	7	refers	refer	VERB
gujaf-386	81	8	to	to	ADP
gujaf-386	81	9	the	the	DET
gujaf-386	81	10	income	income	NOUN
gujaf-386	81	11	a	a	DET
gujaf-386	81	12	government	government	NOUN
gujaf-386	81	13	generates	generate	VERB
gujaf-386	81	14	from	from	ADP
gujaf-386	81	15	its	its	PRON
gujaf-386	81	16	own	own	ADJ
gujaf-386	81	17	sources	source	NOUN
gujaf-386	81	18	within	within	ADP
gujaf-386	81	19	the	the	DET
gujaf-386	81	20	country	country	NOUN
gujaf-386	81	21	or	or	CCONJ
gujaf-386	81	22	state	state	NOUN
gujaf-386	81	23	,	,	PUNCT
gujaf-386	81	24	excluding	exclude	VERB
gujaf-386	81	25	funds	fund	NOUN
gujaf-386	81	26	received	receive	VERB
gujaf-386	81	27	from	from	ADP
gujaf-386	81	28	external	external	ADJ
gujaf-386	81	29	sources	source	NOUN
gujaf-386	81	30	like	like	ADP
gujaf-386	81	31	grants	grant	NOUN
gujaf-386	81	32	or	or	CCONJ
gujaf-386	81	33	loans	loan	NOUN
gujaf-386	81	34	.	.	PUNCT
gujaf-386	82	1	this	this	DET
gujaf-386	82	2	revenue	revenue	NOUN
gujaf-386	82	3	is	be	AUX
gujaf-386	82	4	often	often	ADV
gujaf-386	82	5	derived	derive	VERB
gujaf-386	82	6	from	from	ADP
gujaf-386	82	7	taxes	taxis	NOUN
gujaf-386	82	8	,	,	PUNCT
gujaf-386	82	9	fees	fee	NOUN
gujaf-386	82	10	,	,	PUNCT
gujaf-386	82	11	licenses	license	NOUN
gujaf-386	82	12	,	,	PUNCT
gujaf-386	82	13	and	and	CCONJ
gujaf-386	82	14	other	other	ADJ
gujaf-386	82	15	charges	charge	NOUN
gujaf-386	82	16	imposed	impose	VERB
gujaf-386	82	17	on	on	ADP
gujaf-386	82	18	individuals	individual	NOUN
gujaf-386	82	19	,	,	PUNCT
gujaf-386	82	20	businesses	business	NOUN
gujaf-386	82	21	,	,	PUNCT
gujaf-386	82	22	and	and	CCONJ
gujaf-386	82	23	activities	activity	NOUN
gujaf-386	82	24	within	within	ADP
gujaf-386	82	25	the	the	DET
gujaf-386	82	26	jurisdiction	jurisdiction	NOUN
gujaf-386	82	27	(	(	PUNCT
gujaf-386	82	28	ishola	ishola	PROPN
gujaf-386	82	29	,	,	PUNCT
gujaf-386	82	30	2020	2020	NUM
gujaf-386	82	31	)	)	PUNCT
gujaf-386	82	32	.	.	PUNCT
gujaf-386	83	1	internally	internally	ADV
gujaf-386	83	2	generated	generate	VERB
gujaf-386	83	3	revenue	revenue	NOUN
gujaf-386	83	4	is	be	AUX
gujaf-386	83	5	any	any	DET
gujaf-386	83	6	income	income	NOUN
gujaf-386	83	7	earned	earn	VERB
gujaf-386	83	8	within	within	ADP
gujaf-386	83	9	an	an	DET
gujaf-386	83	10	entity	entity	NOUN
gujaf-386	83	11	or	or	CCONJ
gujaf-386	83	12	an	an	DET
gujaf-386	83	13	organization	organization	NOUN
gujaf-386	83	14	that	that	PRON
gujaf-386	83	15	has	have	AUX
gujaf-386	83	16	not	not	PART
gujaf-386	83	17	been	be	AUX
gujaf-386	83	18	budgeted	budget	VERB
gujaf-386	83	19	for	for	ADP
gujaf-386	83	20	and/or	and/or	CCONJ
gujaf-386	83	21	released	release	VERB
gujaf-386	83	22	by	by	ADP
gujaf-386	83	23	the	the	DET
gujaf-386	83	24	funding	funding	NOUN
gujaf-386	83	25	of	of	ADP
gujaf-386	83	26	the	the	DET
gujaf-386	83	27	federal	federal	ADJ
gujaf-386	83	28	government	government	NOUN
gujaf-386	83	29	.	.	PUNCT
gujaf-386	84	1	it	it	PRON
gujaf-386	84	2	can	can	AUX
gujaf-386	84	3	also	also	ADV
gujaf-386	84	4	be	be	AUX
gujaf-386	84	5	defined	define	VERB
gujaf-386	84	6	as	as	ADP
gujaf-386	84	7	any	any	DET
gujaf-386	84	8	other	other	ADJ
gujaf-386	84	9	revenue	revenue	NOUN
gujaf-386	84	10	generated	generate	VERB
gujaf-386	84	11	locally	locally	ADV
gujaf-386	84	12	by	by	ADP
gujaf-386	84	13	the	the	DET
gujaf-386	84	14	university	university	NOUN
gujaf-386	84	15	that	that	PRON
gujaf-386	84	16	is	be	AUX
gujaf-386	84	17	virtually	virtually	ADV
gujaf-386	84	18	earned	earn	VERB
gujaf-386	84	19	and	and	CCONJ
gujaf-386	84	20	expended	expend	VERB
gujaf-386	84	21	by	by	ADP
gujaf-386	84	22	the	the	DET
gujaf-386	84	23	university	university	NOUN
gujaf-386	84	24	independent	independent	NOUN
gujaf-386	84	25	of	of	ADP
gujaf-386	84	26	statutory	statutory	ADJ
gujaf-386	84	27	allocations	allocation	NOUN
gujaf-386	84	28	,	,	PUNCT
gujaf-386	84	29	it	it	PRON
gujaf-386	84	30	is	be	AUX
gujaf-386	84	31	often	often	ADV
gujaf-386	84	32	times	time	NOUN
gujaf-386	84	33	un	un	ADJ
gujaf-386	84	34	-	-	ADJ
gujaf-386	84	35	budgeted	budget	VERB
gujaf-386	84	36	(	(	PUNCT
gujaf-386	84	37	eragbe	eragbe	NOUN
gujaf-386	84	38	,	,	PUNCT
gujaf-386	84	39	2014	2014	NUM
gujaf-386	84	40	)	)	PUNCT
gujaf-386	84	41	.	.	PUNCT
gujaf-386	85	1	ventureonline.com	ventureonline.com	X
gujaf-386	85	2	(	(	PUNCT
gujaf-386	85	3	2019	2019	NUM
gujaf-386	85	4	)	)	PUNCT
gujaf-386	85	5	defined	define	VERB
gujaf-386	85	6	igr	igr	NOUN
gujaf-386	85	7	as	as	ADP
gujaf-386	85	8	the	the	DET
gujaf-386	85	9	creation	creation	NOUN
gujaf-386	85	10	of	of	ADP
gujaf-386	85	11	either	either	CCONJ
gujaf-386	85	12	tangible	tangible	ADJ
gujaf-386	85	13	or	or	CCONJ
gujaf-386	85	14	intangible	intangible	ADJ
gujaf-386	85	15	asset	asset	NOUN
gujaf-386	85	16	within	within	ADP
gujaf-386	85	17	the	the	DET
gujaf-386	85	18	confines	confine	NOUN
gujaf-386	85	19	of	of	ADP
gujaf-386	85	20	one	one	NUM
gujaf-386	85	21	entity	entity	NOUN
gujaf-386	85	22	,	,	PUNCT
gujaf-386	85	23	igr	igr	PROPN
gujaf-386	85	24	are	be	AUX
gujaf-386	85	25	those	those	DET
gujaf-386	85	26	funds	fund	NOUN
gujaf-386	85	27	that	that	PRON
gujaf-386	85	28	are	be	AUX
gujaf-386	85	29	realized	realize	VERB
gujaf-386	85	30	through	through	ADP
gujaf-386	85	31	the	the	DET
gujaf-386	85	32	effort	effort	NOUN
gujaf-386	85	33	or	or	CCONJ
gujaf-386	85	34	operation	operation	NOUN
gujaf-386	85	35	of	of	ADP
gujaf-386	85	36	the	the	DET
gujaf-386	85	37	entity	entity	NOUN
gujaf-386	85	38	itself	itself	PRON
gujaf-386	85	39	i.e.	i.e.	X
gujaf-386	85	40	,	,	PUNCT
gujaf-386	85	41	the	the	DET
gujaf-386	85	42	fund	fund	NOUN
gujaf-386	85	43	was	be	AUX
gujaf-386	85	44	not	not	PART
gujaf-386	85	45	borrowed	borrow	VERB
gujaf-386	85	46	or	or	CCONJ
gujaf-386	85	47	realized	realize	VERB
gujaf-386	85	48	through	through	ADP
gujaf-386	85	49	external	external	ADJ
gujaf-386	85	50	means	mean	NOUN
gujaf-386	85	51	.	.	PUNCT
gujaf-386	86	1	however	however	ADV
gujaf-386	86	2	,	,	PUNCT
gujaf-386	86	3	this	this	DET
gujaf-386	86	4	definition	definition	NOUN
gujaf-386	86	5	agrees	agree	VERB
gujaf-386	86	6	in	in	ADP
gujaf-386	86	7	substance	substance	NOUN
gujaf-386	86	8	with	with	ADP
gujaf-386	86	9	that	that	PRON
gujaf-386	86	10	of	of	ADP
gujaf-386	86	11	wikinvest.com	wikinvest.com	X
gujaf-386	86	12	(	(	PUNCT
gujaf-386	86	13	2019	2019	NUM
gujaf-386	86	14	)	)	PUNCT
gujaf-386	86	15	which	which	PRON
gujaf-386	86	16	states	state	VERB
gujaf-386	86	17	that	that	SCONJ
gujaf-386	86	18	internally	internally	ADV
gujaf-386	86	19	generated	generate	VERB
gujaf-386	86	20	revenue	revenue	NOUN
gujaf-386	86	21	means	mean	VERB
gujaf-386	86	22	funds	fund	NOUN
gujaf-386	86	23	not	not	PART
gujaf-386	86	24	constituting	constitute	VERB
gujaf-386	86	25	the	the	DET
gujaf-386	86	26	proceeds	proceed	NOUN
gujaf-386	86	27	of	of	ADP
gujaf-386	86	28	any	any	DET
gujaf-386	86	29	loan	loan	NOUN
gujaf-386	86	30	,	,	PUNCT
gujaf-386	86	31	debt	debt	NOUN
gujaf-386	86	32	issuance	issuance	NOUN
gujaf-386	86	33	,	,	PUNCT
gujaf-386	86	34	equity	equity	NOUN
gujaf-386	86	35	issuance	issuance	NOUN
gujaf-386	86	36	,	,	PUNCT
gujaf-386	86	37	assets	asset	NOUN
gujaf-386	86	38	sales	sale	NOUN
gujaf-386	86	39	,	,	PUNCT
gujaf-386	86	40	insurance	insurance	NOUN
gujaf-386	86	41	recovery	recovery	NOUN
gujaf-386	86	42	or	or	CCONJ
gujaf-386	86	43	indebtedness	indebtedness	NOUN
gujaf-386	86	44	.	.	PUNCT
gujaf-386	87	1	pay	pay	VERB
gujaf-386	87	2	as	as	SCONJ
gujaf-386	87	3	you	you	PRON
gujaf-386	87	4	earn	earn	VERB
gujaf-386	87	5	pay	pay	NOUN
gujaf-386	87	6	as	as	SCONJ
gujaf-386	87	7	you	you	PRON
gujaf-386	87	8	earn	earn	VERB
gujaf-386	87	9	(	(	PUNCT
gujaf-386	87	10	paye	paye	NOUN
gujaf-386	87	11	)	)	PUNCT
gujaf-386	87	12	is	be	AUX
gujaf-386	87	13	a	a	DET
gujaf-386	87	14	personal	personal	ADJ
gujaf-386	87	15	income	income	NOUN
gujaf-386	87	16	tax	tax	NOUN
gujaf-386	87	17	which	which	PRON
gujaf-386	87	18	is	be	AUX
gujaf-386	87	19	assessed	assess	VERB
gujaf-386	87	20	and	and	CCONJ
gujaf-386	87	21	administer	administer	NOUN
gujaf-386	87	22	in	in	ADP
gujaf-386	87	23	a	a	DET
gujaf-386	87	24	formalized	formalize	VERB
gujaf-386	87	25	manner	manner	NOUN
gujaf-386	87	26	in	in	ADP
gujaf-386	87	27	accordance	accordance	NOUN
gujaf-386	87	28	with	with	ADP
gujaf-386	87	29	the	the	DET
gujaf-386	87	30	personal	personal	ADJ
gujaf-386	87	31	income	income	NOUN
gujaf-386	87	32	tax	tax	NOUN
gujaf-386	87	33	act	act	NOUN
gujaf-386	87	34	of	of	ADP
gujaf-386	87	35	2011	2011	NUM
gujaf-386	87	36	.	.	PUNCT
gujaf-386	88	1	the	the	DET
gujaf-386	88	2	paye	paye	NOUN
gujaf-386	88	3	focuses	focus	VERB
gujaf-386	88	4	on	on	ADP
gujaf-386	88	5	the	the	DET
gujaf-386	88	6	income	income	NOUN
gujaf-386	88	7	of	of	ADP
gujaf-386	88	8	individuals	individual	NOUN
gujaf-386	88	9	as	as	ADP
gujaf-386	88	10	a	a	DET
gujaf-386	88	11	result	result	NOUN
gujaf-386	88	12	of	of	ADP
gujaf-386	88	13	employment	employment	NOUN
gujaf-386	88	14	and	and	CCONJ
gujaf-386	88	15	the	the	DET
gujaf-386	88	16	employee	employee	NOUN
gujaf-386	88	17	’s	’s	PART
gujaf-386	88	18	income	income	NOUN
gujaf-386	88	19	are	be	AUX
gujaf-386	88	20	being	be	AUX
gujaf-386	88	21	taxed	tax	VERB
gujaf-386	88	22	using	use	VERB
gujaf-386	88	23	a	a	DET
gujaf-386	88	24	scale	scale	NOUN
gujaf-386	88	25	(	(	PUNCT
gujaf-386	88	26	ishola	ishola	PROPN
gujaf-386	88	27	,	,	PUNCT
gujaf-386	88	28	2020	2020	NUM
gujaf-386	88	29	)	)	PUNCT
gujaf-386	88	30	.	.	PUNCT
gujaf-386	89	1	pay	pay	VERB
gujaf-386	89	2	as	as	SCONJ
gujaf-386	89	3	you	you	PRON
gujaf-386	89	4	earn	earn	VERB
gujaf-386	89	5	is	be	AUX
gujaf-386	89	6	a	a	DET
gujaf-386	89	7	form	form	NOUN
gujaf-386	89	8	of	of	ADP
gujaf-386	89	9	tax	tax	NOUN
gujaf-386	89	10	an	an	DET
gujaf-386	89	11	employer	employer	NOUN
gujaf-386	89	12	deducts	deduct	NOUN
gujaf-386	89	13	from	from	ADP
gujaf-386	89	14	the	the	DET
gujaf-386	89	15	employees	employee	NOUN
gujaf-386	89	16	’	’	PART
gujaf-386	89	17	salaries	salary	NOUN
gujaf-386	89	18	and	and	CCONJ
gujaf-386	89	19	wages	wage	NOUN
gujaf-386	89	20	.	.	PUNCT
gujaf-386	90	1	the	the	DET
gujaf-386	90	2	paye	paye	NOUN
gujaf-386	90	3	directly	directly	ADV
gujaf-386	90	4	on	on	ADP
gujaf-386	90	5	individual	individual	NOUN
gujaf-386	90	6	's	's	PART
gujaf-386	90	7	income	income	NOUN
gujaf-386	90	8	as	as	ADP
gujaf-386	90	9	a	a	DET
gujaf-386	90	10	result	result	NOUN
gujaf-386	90	11	of	of	ADP
gujaf-386	90	12	employment	employment	NOUN
gujaf-386	90	13	and	and	CCONJ
gujaf-386	90	14	the	the	DET
gujaf-386	90	15	employee	employee	NOUN
gujaf-386	90	16	’s	’s	PART
gujaf-386	90	17	income	income	NOUN
gujaf-386	90	18	are	be	AUX
gujaf-386	90	19	taxed	tax	VERB
gujaf-386	90	20	using	use	VERB
gujaf-386	90	21	a	a	DET
gujaf-386	90	22	graduated	graduate	VERB
gujaf-386	90	23	scale	scale	NOUN
gujaf-386	90	24	(	(	PUNCT
gujaf-386	90	25	osho	osho	PROPN
gujaf-386	90	26	,	,	PUNCT
gujaf-386	90	27	2020	2020	NUM
gujaf-386	90	28	)	)	PUNCT
gujaf-386	90	29	.	.	PUNCT
gujaf-386	91	1	the	the	DET
gujaf-386	91	2	tax	tax	NOUN
gujaf-386	91	3	calculated	calculate	VERB
gujaf-386	91	4	is	be	AUX
gujaf-386	91	5	usually	usually	ADV
gujaf-386	91	6	deducted	deduct	VERB
gujaf-386	91	7	from	from	ADP
gujaf-386	91	8	the	the	DET
gujaf-386	91	9	source	source	NOUN
gujaf-386	91	10	and	and	CCONJ
gujaf-386	91	11	is	be	AUX
gujaf-386	91	12	done	do	VERB
gujaf-386	91	13	by	by	ADP
gujaf-386	91	14	the	the	DET
gujaf-386	91	15	employer	employer	NOUN
gujaf-386	91	16	who	who	PRON
gujaf-386	91	17	will	will	AUX
gujaf-386	91	18	remit	remit	VERB
gujaf-386	91	19	the	the	DET
gujaf-386	91	20	amount	amount	NOUN
gujaf-386	91	21	to	to	ADP
gujaf-386	91	22	the	the	DET
gujaf-386	91	23	tax	tax	NOUN
gujaf-386	91	24	authorities	authority	NOUN
gujaf-386	91	25	.	.	PUNCT
gujaf-386	92	1	the	the	DET
gujaf-386	92	2	second	second	ADJ
gujaf-386	92	3	category	category	NOUN
gujaf-386	92	4	,	,	PUNCT
gujaf-386	92	5	direct	direct	ADJ
gujaf-386	92	6	assessment	assessment	NOUN
gujaf-386	92	7	tax	tax	NOUN
gujaf-386	92	8	,	,	PUNCT
gujaf-386	92	9	is	be	AUX
gujaf-386	92	10	a	a	DET
gujaf-386	92	11	tax	tax	NOUN
gujaf-386	92	12	levied	levy	VERB
gujaf-386	92	13	on	on	ADP
gujaf-386	92	14	the	the	DET
gujaf-386	92	15	individual	individual	ADJ
gujaf-386	92	16	income	income	NOUN
gujaf-386	92	17	as	as	ADP
gujaf-386	92	18	a	a	DET
gujaf-386	92	19	result	result	NOUN
gujaf-386	92	20	of	of	ADP
gujaf-386	92	21	selfemployment	selfemployment	NOUN
gujaf-386	92	22	.	.	PUNCT
gujaf-386	93	1	this	this	DET
gujaf-386	93	2	part	part	NOUN
gujaf-386	93	3	of	of	ADP
gujaf-386	93	4	income	income	NOUN
gujaf-386	93	5	tax	tax	NOUN
gujaf-386	93	6	covers	cover	VERB
gujaf-386	93	7	income	income	NOUN
gujaf-386	93	8	from	from	ADP
gujaf-386	93	9	trade	trade	NOUN
gujaf-386	93	10	,	,	PUNCT
gujaf-386	93	11	business	business	NOUN
gujaf-386	93	12	,	,	PUNCT
gujaf-386	93	13	profession	profession	NOUN
gujaf-386	93	14	,	,	PUNCT
gujaf-386	93	15	or	or	CCONJ
gujaf-386	93	16	vacation	vacation	NOUN
gujaf-386	93	17	.	.	PUNCT
gujaf-386	94	1	the	the	DET
gujaf-386	94	2	payment	payment	NOUN
gujaf-386	94	3	of	of	ADP
gujaf-386	94	4	this	this	DET
gujaf-386	94	5	tax	tax	NOUN
gujaf-386	94	6	occurs	occur	VERB
gujaf-386	94	7	after	after	SCONJ
gujaf-386	94	8	the	the	DET
gujaf-386	94	9	individual	individual	NOUN
gujaf-386	94	10	has	have	AUX
gujaf-386	94	11	collected	collect	VERB
gujaf-386	94	12	his	his	PRON
gujaf-386	94	13	/	/	SYM
gujaf-386	94	14	her	her	PRON
gujaf-386	94	15	gross	gross	ADJ
gujaf-386	94	16	income	income	NOUN
gujaf-386	94	17	and	and	CCONJ
gujaf-386	94	18	filed	file	VERB
gujaf-386	94	19	in	in	ADP
gujaf-386	94	20	a	a	DET
gujaf-386	94	21	return	return	NOUN
gujaf-386	94	22	on	on	ADP
gujaf-386	94	23	the	the	DET
gujaf-386	94	24	gross	gross	ADJ
gujaf-386	94	25	income	income	NOUN
gujaf-386	94	26	(	(	PUNCT
gujaf-386	94	27	mohammed	mohammed	PROPN
gujaf-386	94	28	,	,	PUNCT
gujaf-386	94	29	2017	2017	NUM
gujaf-386	94	30	)	)	PUNCT
gujaf-386	94	31	.	.	PUNCT
gujaf-386	95	1	state	state	NOUN
gujaf-386	95	2	direct	direct	ADJ
gujaf-386	95	3	assessment	assessment	NOUN
gujaf-386	95	4	direct	direct	ADJ
gujaf-386	95	5	assessment	assessment	NOUN
gujaf-386	95	6	tax	tax	NOUN
gujaf-386	95	7	is	be	AUX
gujaf-386	95	8	a	a	DET
gujaf-386	95	9	system	system	NOUN
gujaf-386	95	10	through	through	ADP
gujaf-386	95	11	which	which	PRON
gujaf-386	95	12	self	self	NOUN
gujaf-386	95	13	-	-	PUNCT
gujaf-386	95	14	employed	employ	VERB
gujaf-386	95	15	persons	person	NOUN
gujaf-386	95	16	are	be	AUX
gujaf-386	95	17	assessed	assess	VERB
gujaf-386	95	18	and	and	CCONJ
gujaf-386	95	19	charged	charge	VERB
gujaf-386	95	20	to	to	PART
gujaf-386	95	21	pay	pay	VERB
gujaf-386	95	22	tax	tax	NOUN
gujaf-386	95	23	based	base	VERB
gujaf-386	95	24	on	on	ADP
gujaf-386	95	25	their	their	PRON
gujaf-386	95	26	income	income	NOUN
gujaf-386	95	27	(	(	PUNCT
gujaf-386	95	28	babu	babu	PROPN
gujaf-386	95	29	,	,	PUNCT
gujaf-386	95	30	2020	2020	NUM
gujaf-386	95	31	)	)	PUNCT
gujaf-386	95	32	.	.	PUNCT
gujaf-386	96	1	this	this	PRON
gujaf-386	96	2	is	be	AUX
gujaf-386	96	3	an	an	DET
gujaf-386	96	4	income	income	NOUN
gujaf-386	96	5	tax	tax	NOUN
gujaf-386	96	6	which	which	PRON
gujaf-386	96	7	is	be	AUX
gujaf-386	96	8	imposed	impose	VERB
gujaf-386	96	9	on	on	ADP
gujaf-386	96	10	selfemployed	selfemploye	VERB
gujaf-386	96	11	.	.	PUNCT
gujaf-386	97	1	this	this	PRON
gujaf-386	97	2	is	be	AUX
gujaf-386	97	3	usually	usually	ADV
gujaf-386	97	4	applied	apply	VERB
gujaf-386	97	5	to	to	ADP
gujaf-386	97	6	individuals	individual	NOUN
gujaf-386	97	7	who	who	PRON
gujaf-386	97	8	runs	run	VERB
gujaf-386	97	9	their	their	PRON
gujaf-386	97	10	own	own	ADJ
gujaf-386	97	11	business	business	NOUN
gujaf-386	97	12	such	such	ADJ
gujaf-386	97	13	as	as	ADP
gujaf-386	97	14	professionals	professional	NOUN
gujaf-386	97	15	,	,	PUNCT
gujaf-386	97	16	contractors	contractor	NOUN
gujaf-386	97	17	,	,	PUNCT
gujaf-386	97	18	politicians	politician	NOUN
gujaf-386	97	19	,	,	PUNCT
gujaf-386	97	20	mechanics	mechanic	NOUN
gujaf-386	97	21	,	,	PUNCT
gujaf-386	97	22	traders	trader	NOUN
gujaf-386	97	23	,	,	PUNCT
gujaf-386	97	24	welders	welder	NOUN
gujaf-386	97	25	etc	etc	X
gujaf-386	97	26	.	.	X
gujaf-386	97	27	and	and	CCONJ
gujaf-386	97	28	all	all	DET
gujaf-386	97	29	residents	resident	NOUN
gujaf-386	97	30	in	in	ADP
gujaf-386	97	31	a	a	DET
gujaf-386	97	32	particular	particular	ADJ
gujaf-386	97	33	state	state	NOUN
gujaf-386	97	34	who	who	PRON
gujaf-386	97	35	have	have	VERB
gujaf-386	97	36	any	any	DET
gujaf-386	97	37	source	source	NOUN
gujaf-386	97	38	of	of	ADP
gujaf-386	97	39	income	income	NOUN
gujaf-386	97	40	,	,	PUNCT
gujaf-386	97	41	and	and	CCONJ
gujaf-386	97	42	others	other	NOUN
gujaf-386	97	43	(	(	PUNCT
gujaf-386	97	44	babalola	babalola	PROPN
gujaf-386	97	45	,	,	PUNCT
gujaf-386	97	46	2020	2020	NUM
gujaf-386	97	47	)	)	PUNCT
gujaf-386	97	48	.	.	PUNCT
gujaf-386	98	1	in	in	ADP
gujaf-386	98	2	addition	addition	NOUN
gujaf-386	98	3	,	,	PUNCT
gujaf-386	98	4	direct	direct	ADJ
gujaf-386	98	5	assessment	assessment	NOUN
gujaf-386	98	6	typically	typically	ADV
gujaf-386	98	7	refers	refer	VERB
gujaf-386	98	8	to	to	ADP
gujaf-386	98	9	the	the	DET
gujaf-386	98	10	evaluation	evaluation	NOUN
gujaf-386	98	11	of	of	ADP
gujaf-386	98	12	a	a	DET
gujaf-386	98	13	skill	skill	NOUN
gujaf-386	98	14	or	or	CCONJ
gujaf-386	98	15	competency	competency	NOUN
gujaf-386	98	16	through	through	ADP
gujaf-386	98	17	direct	direct	ADJ
gujaf-386	98	18	observation	observation	NOUN
gujaf-386	98	19	,	,	PUNCT
gujaf-386	98	20	measurement	measurement	NOUN
gujaf-386	98	21	,	,	PUNCT
gujaf-386	98	22	or	or	CCONJ
gujaf-386	98	23	examination	examination	NOUN
gujaf-386	98	24	.	.	PUNCT
gujaf-386	99	1	it	it	PRON
gujaf-386	99	2	involves	involve	VERB
gujaf-386	99	3	directly	directly	ADV
gujaf-386	99	4	observing	observe	VERB
gujaf-386	99	5	and	and	CCONJ
gujaf-386	99	6	evaluating	evaluate	VERB
gujaf-386	99	7	a	a	DET
gujaf-386	99	8	person	person	NOUN
gujaf-386	99	9	's	's	PART
gujaf-386	99	10	performance	performance	NOUN
gujaf-386	99	11	rather	rather	ADV
gujaf-386	99	12	than	than	ADP
gujaf-386	99	13	relying	rely	VERB
gujaf-386	99	14	on	on	ADP
gujaf-386	99	15	indirect	indirect	ADJ
gujaf-386	99	16	measures	measure	NOUN
gujaf-386	99	17	or	or	CCONJ
gujaf-386	99	18	self	self	NOUN
gujaf-386	99	19	-	-	PUNCT
gujaf-386	99	20	reporting	reporting	NOUN
gujaf-386	99	21	(	(	PUNCT
gujaf-386	99	22	awoderu	awoderu	ADJ
gujaf-386	99	23	,	,	PUNCT
gujaf-386	99	24	2017	2017	NUM
gujaf-386	99	25	)	)	PUNCT
gujaf-386	99	26	.	.	PUNCT
gujaf-386	100	1	under	under	ADP
gujaf-386	100	2	the	the	DET
gujaf-386	100	3	2004	2004	NUM
gujaf-386	100	4	act	act	NOUN
gujaf-386	100	5	,	,	PUNCT
gujaf-386	100	6	the	the	DET
gujaf-386	100	7	relevant	relevant	ADJ
gujaf-386	100	8	provision	provision	NOUN
gujaf-386	100	9	is	be	AUX
gujaf-386	100	10	section	section	NOUN
gujaf-386	100	11	87	87	NUM
gujaf-386	100	12	which	which	PRON
gujaf-386	100	13	provides	provide	VERB
gujaf-386	100	14	for	for	ADP
gujaf-386	100	15	the	the	DET
gujaf-386	100	16	establishment	establishment	NOUN
gujaf-386	100	17	of	of	ADP
gujaf-386	100	18	the	the	DET
gujaf-386	100	19	state	state	NOUN
gujaf-386	100	20	board	board	NOUN
gujaf-386	100	21	of	of	ADP
gujaf-386	100	22	internal	internal	ADJ
gujaf-386	100	23	revenue	revenue	NOUN
gujaf-386	100	24	whose	whose	DET
gujaf-386	100	25	operational	operational	ADJ
gujaf-386	100	26	arm	arm	NOUN
gujaf-386	100	27	shall	shall	AUX
gujaf-386	100	28	be	be	AUX
gujaf-386	100	29	known	know	VERB
gujaf-386	100	30	as	as	ADP
gujaf-386	100	31	the	the	DET
gujaf-386	100	32	state	state	NOUN
gujaf-386	100	33	internal	internal	ADJ
gujaf-386	100	34	revenue	revenue	NOUN
gujaf-386	100	35	service	service	NOUN
gujaf-386	100	36	.	.	PUNCT
gujaf-386	101	1	the	the	DET
gujaf-386	101	2	board	board	NOUN
gujaf-386	101	3	shall	shall	AUX
gujaf-386	101	4	have	have	VERB
gujaf-386	101	5	the	the	DET
gujaf-386	101	6	power	power	NOUN
gujaf-386	101	7	to	to	PART
gujaf-386	101	8	assess	assess	VERB
gujaf-386	101	9	and	and	CCONJ
gujaf-386	101	10	collect	collect	VERB
gujaf-386	101	11	the	the	DET
gujaf-386	101	12	following	follow	VERB
gujaf-386	101	13	categories	category	NOUN
gujaf-386	101	14	of	of	ADP
gujaf-386	101	15	taxes	taxis	NOUN
gujaf-386	101	16	and	and	CCONJ
gujaf-386	101	17	levies	levy	NOUN
gujaf-386	101	18	within	within	ADP
gujaf-386	101	19	the	the	DET
gujaf-386	101	20	state	state	NOUN
gujaf-386	101	21	boundary	boundary	ADJ
gujaf-386	101	22	as	as	ADP
gujaf-386	101	23	internally	internally	ADV
gujaf-386	101	24	generated	generate	VERB
gujaf-386	101	25	revenue	revenue	NOUN
gujaf-386	101	26	(	(	PUNCT
gujaf-386	101	27	federal	federal	ADJ
gujaf-386	101	28	board	board	NOUN
gujaf-386	101	29	of	of	ADP
gujaf-386	101	30	inland	inland	ADJ
gujaf-386	101	31	revenue	revenue	NOUN
gujaf-386	101	32	,	,	PUNCT
gujaf-386	101	33	2013	2013	NUM
gujaf-386	101	34	)	)	PUNCT
gujaf-386	101	35	.	.	PUNCT
gujaf-386	102	1	the	the	DET
gujaf-386	102	2	board	board	NOUN
gujaf-386	102	3	shall	shall	AUX
gujaf-386	102	4	have	have	VERB
gujaf-386	102	5	the	the	DET
gujaf-386	102	6	power	power	NOUN
gujaf-386	102	7	to	to	PART
gujaf-386	102	8	assess	assess	VERB
gujaf-386	102	9	and	and	CCONJ
gujaf-386	102	10	collect	collect	VERB
gujaf-386	102	11	gusau	gusau	ADJ
gujaf-386	102	12	journal	journal	NOUN
gujaf-386	102	13	of	of	ADP
gujaf-386	102	14	accounting	accounting	NOUN
gujaf-386	102	15	and	and	CCONJ
gujaf-386	102	16	finance	finance	NOUN
gujaf-386	102	17	,	,	PUNCT
gujaf-386	102	18	vol.6	vol.6	PROPN
gujaf-386	102	19	,	,	PUNCT
gujaf-386	102	20	issue	issue	NOUN
gujaf-386	102	21	1	1	NUM
gujaf-386	102	22	,	,	PUNCT
gujaf-386	102	23	april	april	PROPN
gujaf-386	102	24	,	,	PUNCT
gujaf-386	102	25	2025	2025	NUM
gujaf-386	102	26	308	308	NUM
gujaf-386	102	27	the	the	DET
gujaf-386	102	28	following	follow	VERB
gujaf-386	102	29	categories	category	NOUN
gujaf-386	102	30	of	of	ADP
gujaf-386	102	31	taxes	taxis	NOUN
gujaf-386	102	32	and	and	CCONJ
gujaf-386	102	33	levies	levy	NOUN
gujaf-386	102	34	within	within	ADP
gujaf-386	102	35	the	the	DET
gujaf-386	102	36	state	state	NOUN
gujaf-386	102	37	boundary	boundary	ADJ
gujaf-386	102	38	as	as	ADP
gujaf-386	102	39	internally	internally	ADV
gujaf-386	102	40	generated	generate	VERB
gujaf-386	102	41	revenue	revenue	NOUN
gujaf-386	102	42	.	.	PUNCT
gujaf-386	103	1	state	state	NOUN
gujaf-386	103	2	road	road	NOUN
gujaf-386	103	3	tax	tax	NOUN
gujaf-386	103	4	state	state	NOUN
gujaf-386	103	5	road	road	NOUN
gujaf-386	103	6	tax	tax	NOUN
gujaf-386	103	7	(	(	PUNCT
gujaf-386	103	8	srt	srt	NOUN
gujaf-386	103	9	)	)	PUNCT
gujaf-386	103	10	is	be	AUX
gujaf-386	103	11	a	a	DET
gujaf-386	103	12	tax	tax	NOUN
gujaf-386	103	13	levied	levy	VERB
gujaf-386	103	14	by	by	ADP
gujaf-386	103	15	state	state	NOUN
gujaf-386	103	16	governments	government	NOUN
gujaf-386	103	17	on	on	ADP
gujaf-386	103	18	vehicles	vehicle	NOUN
gujaf-386	103	19	for	for	ADP
gujaf-386	103	20	using	use	VERB
gujaf-386	103	21	the	the	DET
gujaf-386	103	22	roads	road	NOUN
gujaf-386	103	23	within	within	ADP
gujaf-386	103	24	their	their	PRON
gujaf-386	103	25	jurisdiction	jurisdiction	NOUN
gujaf-386	103	26	.	.	PUNCT
gujaf-386	104	1	the	the	DET
gujaf-386	104	2	amount	amount	NOUN
gujaf-386	104	3	is	be	AUX
gujaf-386	104	4	often	often	ADV
gujaf-386	104	5	based	base	VERB
gujaf-386	104	6	on	on	ADP
gujaf-386	104	7	factors	factor	NOUN
gujaf-386	104	8	like	like	ADP
gujaf-386	104	9	the	the	DET
gujaf-386	104	10	type	type	NOUN
gujaf-386	104	11	of	of	ADP
gujaf-386	104	12	vehicle	vehicle	NOUN
gujaf-386	104	13	,	,	PUNCT
gujaf-386	104	14	its	its	PRON
gujaf-386	104	15	age	age	NOUN
gujaf-386	104	16	,	,	PUNCT
gujaf-386	104	17	and	and	CCONJ
gujaf-386	104	18	sometimes	sometimes	ADV
gujaf-386	104	19	its	its	PRON
gujaf-386	104	20	engine	engine	NOUN
gujaf-386	104	21	capacity	capacity	NOUN
gujaf-386	104	22	.	.	PUNCT
gujaf-386	105	1	it	it	PRON
gujaf-386	105	2	's	be	AUX
gujaf-386	105	3	a	a	DET
gujaf-386	105	4	mandatory	mandatory	ADJ
gujaf-386	105	5	payment	payment	NOUN
gujaf-386	105	6	for	for	ADP
gujaf-386	105	7	vehicle	vehicle	NOUN
gujaf-386	105	8	owners	owner	NOUN
gujaf-386	105	9	to	to	PART
gujaf-386	105	10	contribute	contribute	VERB
gujaf-386	105	11	to	to	ADP
gujaf-386	105	12	road	road	NOUN
gujaf-386	105	13	maintenance	maintenance	NOUN
gujaf-386	105	14	and	and	CCONJ
gujaf-386	105	15	infrastructure	infrastructure	NOUN
gujaf-386	105	16	development	development	NOUN
gujaf-386	105	17	(	(	PUNCT
gujaf-386	105	18	kazeem	kazeem	PROPN
gujaf-386	105	19	,	,	PUNCT
gujaf-386	105	20	2020	2020	NUM
gujaf-386	105	21	)	)	PUNCT
gujaf-386	105	22	.	.	PUNCT
gujaf-386	106	1	state	state	NOUN
gujaf-386	106	2	road	road	NOUN
gujaf-386	106	3	tax	tax	NOUN
gujaf-386	106	4	refers	refer	VERB
gujaf-386	106	5	to	to	ADP
gujaf-386	106	6	a	a	DET
gujaf-386	106	7	tax	tax	NOUN
gujaf-386	106	8	compulsorily	compulsorily	ADV
gujaf-386	106	9	paid	pay	VERB
gujaf-386	106	10	on	on	ADP
gujaf-386	106	11	wheeled	wheeled	ADJ
gujaf-386	106	12	vehicles	vehicle	NOUN
gujaf-386	106	13	using	use	VERB
gujaf-386	106	14	public	public	ADJ
gujaf-386	106	15	roads	road	NOUN
gujaf-386	106	16	.	.	PUNCT
gujaf-386	107	1	all	all	DET
gujaf-386	107	2	states	state	NOUN
gujaf-386	107	3	require	require	VERB
gujaf-386	107	4	an	an	DET
gujaf-386	107	5	annual	annual	ADJ
gujaf-386	107	6	registration	registration	NOUN
gujaf-386	107	7	fee	fee	NOUN
gujaf-386	107	8	for	for	ADP
gujaf-386	107	9	vehicle	vehicle	NOUN
gujaf-386	107	10	owners	owner	NOUN
gujaf-386	107	11	in	in	ADP
gujaf-386	107	12	order	order	NOUN
gujaf-386	107	13	to	to	PART
gujaf-386	107	14	permit	permit	VERB
gujaf-386	107	15	the	the	DET
gujaf-386	107	16	usage	usage	NOUN
gujaf-386	107	17	of	of	ADP
gujaf-386	107	18	such	such	ADJ
gujaf-386	107	19	vehicles	vehicle	NOUN
gujaf-386	107	20	on	on	ADP
gujaf-386	107	21	roads	road	NOUN
gujaf-386	107	22	(	(	PUNCT
gujaf-386	107	23	adegbite	adegbite	ADJ
gujaf-386	107	24	,	,	PUNCT
gujaf-386	107	25	2021	2021	NUM
gujaf-386	107	26	)	)	PUNCT
gujaf-386	107	27	.	.	PUNCT
gujaf-386	108	1	the	the	DET
gujaf-386	108	2	road	road	NOUN
gujaf-386	108	3	tax	tax	NOUN
gujaf-386	108	4	levy	levy	NOUN
gujaf-386	108	5	varies	vary	VERB
gujaf-386	108	6	from	from	ADP
gujaf-386	108	7	state	state	NOUN
gujaf-386	108	8	to	to	ADP
gujaf-386	108	9	state	state	NOUN
gujaf-386	108	10	,	,	PUNCT
gujaf-386	108	11	depends	depend	VERB
gujaf-386	108	12	on	on	ADP
gujaf-386	108	13	vehicle	vehicle	NOUN
gujaf-386	108	14	kinds	kind	NOUN
gujaf-386	108	15	,	,	PUNCT
gujaf-386	108	16	and	and	CCONJ
gujaf-386	108	17	is	be	AUX
gujaf-386	108	18	also	also	ADV
gujaf-386	108	19	based	base	VERB
gujaf-386	108	20	on	on	ADP
gujaf-386	108	21	the	the	DET
gujaf-386	108	22	capacity	capacity	NOUN
gujaf-386	108	23	,	,	PUNCT
gujaf-386	108	24	engine	engine	NOUN
gujaf-386	108	25	,	,	PUNCT
gujaf-386	108	26	and	and	CCONJ
gujaf-386	108	27	categories	category	NOUN
gujaf-386	108	28	of	of	ADP
gujaf-386	108	29	vehicle	vehicle	NOUN
gujaf-386	108	30	.	.	PUNCT
gujaf-386	109	1	these	these	DET
gujaf-386	109	2	categories	category	NOUN
gujaf-386	109	3	of	of	ADP
gujaf-386	109	4	vehicles	vehicle	NOUN
gujaf-386	109	5	are	be	AUX
gujaf-386	109	6	passenger	passenger	NOUN
gujaf-386	109	7	cars	car	NOUN
gujaf-386	109	8	,	,	PUNCT
gujaf-386	109	9	taxis	taxis	VERB
gujaf-386	109	10	,	,	PUNCT
gujaf-386	109	11	lorries	lorry	NOUN
gujaf-386	109	12	,	,	PUNCT
gujaf-386	109	13	trucks	truck	NOUN
gujaf-386	109	14	,	,	PUNCT
gujaf-386	109	15	buses	bus	NOUN
gujaf-386	109	16	,	,	PUNCT
gujaf-386	109	17	motorcycles	motorcycle	NOUN
gujaf-386	109	18	,	,	PUNCT
gujaf-386	109	19	tractors	tractor	NOUN
gujaf-386	109	20	,	,	PUNCT
gujaf-386	109	21	vans	van	NOUN
gujaf-386	109	22	and	and	CCONJ
gujaf-386	109	23	tricycles	tricycle	NOUN
gujaf-386	109	24	(	(	PUNCT
gujaf-386	109	25	omolola	omolola	PROPN
gujaf-386	109	26	,	,	PUNCT
gujaf-386	109	27	2023	2023	NUM
gujaf-386	109	28	)	)	PUNCT
gujaf-386	109	29	.	.	PUNCT
gujaf-386	110	1	annually	annually	ADV
gujaf-386	110	2	,	,	PUNCT
gujaf-386	110	3	the	the	DET
gujaf-386	110	4	vehicle	vehicle	NOUN
gujaf-386	110	5	owners	owner	NOUN
gujaf-386	110	6	,	,	PUNCT
gujaf-386	110	7	based	base	VERB
gujaf-386	110	8	on	on	ADP
gujaf-386	110	9	engine	engine	NOUN
gujaf-386	110	10	displacement	displacement	NOUN
gujaf-386	110	11	,	,	PUNCT
gujaf-386	110	12	and	and	CCONJ
gujaf-386	110	13	manufactured	manufacture	VERB
gujaf-386	110	14	years	year	NOUN
gujaf-386	110	15	,	,	PUNCT
gujaf-386	110	16	pay	pay	VERB
gujaf-386	110	17	annual	annual	ADJ
gujaf-386	110	18	road	road	NOUN
gujaf-386	110	19	tax	tax	NOUN
gujaf-386	110	20	to	to	ADP
gujaf-386	110	21	government	government	NOUN
gujaf-386	110	22	so	so	SCONJ
gujaf-386	110	23	that	that	SCONJ
gujaf-386	110	24	their	their	PRON
gujaf-386	110	25	contributions	contribution	NOUN
gujaf-386	110	26	are	be	AUX
gujaf-386	110	27	felt	feel	VERB
gujaf-386	110	28	by	by	ADP
gujaf-386	110	29	the	the	DET
gujaf-386	110	30	government	government	NOUN
gujaf-386	110	31	for	for	ADP
gujaf-386	110	32	the	the	DET
gujaf-386	110	33	effective	effective	ADJ
gujaf-386	110	34	discharge	discharge	NOUN
gujaf-386	110	35	of	of	ADP
gujaf-386	110	36	fiscal	fiscal	ADJ
gujaf-386	110	37	roles	role	NOUN
gujaf-386	110	38	.	.	PUNCT
gujaf-386	111	1	other	other	ADJ
gujaf-386	111	2	revenue	revenue	NOUN
gujaf-386	111	3	generated	generate	VERB
gujaf-386	111	4	by	by	ADP
gujaf-386	111	5	states	state	NOUN
gujaf-386	111	6	other	other	ADJ
gujaf-386	111	7	revenue	revenue	NOUN
gujaf-386	111	8	generated	generate	VERB
gujaf-386	111	9	by	by	ADP
gujaf-386	111	10	states	state	NOUN
gujaf-386	111	11	(	(	PUNCT
gujaf-386	111	12	ors	or	NOUN
gujaf-386	111	13	)	)	PUNCT
gujaf-386	111	14	refers	refer	VERB
gujaf-386	111	15	to	to	ADP
gujaf-386	111	16	income	income	NOUN
gujaf-386	111	17	streams	stream	NOUN
gujaf-386	111	18	that	that	SCONJ
gujaf-386	111	19	state	state	NOUN
gujaf-386	111	20	governments	government	NOUN
gujaf-386	111	21	generate	generate	VERB
gujaf-386	111	22	beyond	beyond	ADP
gujaf-386	111	23	taxes	taxis	NOUN
gujaf-386	111	24	.	.	PUNCT
gujaf-386	112	1	this	this	PRON
gujaf-386	112	2	can	can	AUX
gujaf-386	112	3	include	include	VERB
gujaf-386	112	4	fees	fee	NOUN
gujaf-386	112	5	,	,	PUNCT
gujaf-386	112	6	fines	fine	NOUN
gujaf-386	112	7	,	,	PUNCT
gujaf-386	112	8	investment	investment	NOUN
gujaf-386	112	9	returns	return	NOUN
gujaf-386	112	10	,	,	PUNCT
gujaf-386	112	11	grants	grant	NOUN
gujaf-386	112	12	,	,	PUNCT
gujaf-386	112	13	and	and	CCONJ
gujaf-386	112	14	various	various	ADJ
gujaf-386	112	15	other	other	ADJ
gujaf-386	112	16	sources	source	NOUN
gujaf-386	112	17	of	of	ADP
gujaf-386	112	18	income	income	NOUN
gujaf-386	112	19	such	such	ADJ
gujaf-386	112	20	as	as	ADP
gujaf-386	112	21	interest	interest	NOUN
gujaf-386	112	22	and	and	CCONJ
gujaf-386	112	23	repayment	repayment	NOUN
gujaf-386	112	24	,	,	PUNCT
gujaf-386	112	25	mainly	mainly	ADV
gujaf-386	112	26	,	,	PUNCT
gujaf-386	112	27	mining	mining	NOUN
gujaf-386	112	28	(	(	PUNCT
gujaf-386	112	29	rents	rent	NOUN
gujaf-386	112	30	,	,	PUNCT
gujaf-386	112	31	royalties	royalty	NOUN
gujaf-386	112	32	and	and	CCONJ
gujaf-386	112	33	nnpc	nnpc	ADJ
gujaf-386	112	34	earnings	earning	NOUN
gujaf-386	112	35	as	as	ADV
gujaf-386	112	36	well	well	ADV
gujaf-386	112	37	as	as	ADP
gujaf-386	112	38	miscellaneous	miscellaneous	ADJ
gujaf-386	112	39	)	)	PUNCT
gujaf-386	112	40	.	.	PUNCT
gujaf-386	113	1	the	the	DET
gujaf-386	113	2	miscellaneous	miscellaneous	ADJ
gujaf-386	113	3	items	item	NOUN
gujaf-386	113	4	are	be	AUX
gujaf-386	113	5	licenses	license	NOUN
gujaf-386	113	6	,	,	PUNCT
gujaf-386	113	7	fees	fee	NOUN
gujaf-386	113	8	,	,	PUNCT
gujaf-386	113	9	earnings	earning	NOUN
gujaf-386	113	10	from	from	ADP
gujaf-386	113	11	sales	sale	NOUN
gujaf-386	113	12	and	and	CCONJ
gujaf-386	113	13	rent	rent	NOUN
gujaf-386	113	14	of	of	ADP
gujaf-386	113	15	government	government	NOUN
gujaf-386	113	16	property	property	NOUN
gujaf-386	113	17	(	(	PUNCT
gujaf-386	113	18	adesoji	adesoji	NOUN
gujaf-386	113	19	,	,	PUNCT
gujaf-386	113	20	2013	2013	NUM
gujaf-386	113	21	)	)	PUNCT
gujaf-386	113	22	.	.	PUNCT
gujaf-386	114	1	as	as	SCONJ
gujaf-386	114	2	the	the	DET
gujaf-386	114	3	economy	economy	NOUN
gujaf-386	114	4	expands	expand	VERB
gujaf-386	114	5	,	,	PUNCT
gujaf-386	114	6	the	the	DET
gujaf-386	114	7	tax	tax	NOUN
gujaf-386	114	8	structure	structure	NOUN
gujaf-386	114	9	grows	grow	VERB
gujaf-386	114	10	and	and	CCONJ
gujaf-386	114	11	this	this	PRON
gujaf-386	114	12	reduces	reduce	VERB
gujaf-386	114	13	the	the	DET
gujaf-386	114	14	level	level	NOUN
gujaf-386	114	15	of	of	ADP
gujaf-386	114	16	indirect	indirect	ADJ
gujaf-386	114	17	tax	tax	NOUN
gujaf-386	114	18	revenue	revenue	NOUN
gujaf-386	114	19	generated	generate	VERB
gujaf-386	114	20	,	,	PUNCT
gujaf-386	114	21	while	while	SCONJ
gujaf-386	114	22	the	the	DET
gujaf-386	114	23	direct	direct	ADJ
gujaf-386	114	24	tax	tax	NOUN
gujaf-386	114	25	element	element	NOUN
gujaf-386	114	26	increases	increase	NOUN
gujaf-386	114	27	.	.	PUNCT
gujaf-386	115	1	the	the	DET
gujaf-386	115	2	level	level	NOUN
gujaf-386	115	3	of	of	ADP
gujaf-386	115	4	indirect	indirect	ADJ
gujaf-386	115	5	tax	tax	NOUN
gujaf-386	115	6	grows	grow	VERB
gujaf-386	115	7	in	in	ADP
gujaf-386	115	8	an	an	DET
gujaf-386	115	9	economy	economy	NOUN
gujaf-386	115	10	with	with	ADP
gujaf-386	115	11	heavy	heavy	ADJ
gujaf-386	115	12	presence	presence	NOUN
gujaf-386	115	13	of	of	ADP
gujaf-386	115	14	informal	informal	ADJ
gujaf-386	115	15	sector	sector	NOUN
gujaf-386	115	16	.	.	PUNCT
gujaf-386	116	1	increasing	increase	VERB
gujaf-386	116	2	the	the	DET
gujaf-386	116	3	level	level	NOUN
gujaf-386	116	4	of	of	ADP
gujaf-386	116	5	tax	tax	NOUN
gujaf-386	116	6	structure	structure	NOUN
gujaf-386	116	7	in	in	ADP
gujaf-386	116	8	an	an	DET
gujaf-386	116	9	economy	economy	NOUN
gujaf-386	116	10	would	would	AUX
gujaf-386	116	11	increase	increase	VERB
gujaf-386	116	12	the	the	DET
gujaf-386	116	13	level	level	NOUN
gujaf-386	116	14	of	of	ADP
gujaf-386	116	15	government	government	NOUN
gujaf-386	116	16	revenue	revenue	NOUN
gujaf-386	116	17	generation	generation	NOUN
gujaf-386	116	18	,	,	PUNCT
gujaf-386	116	19	and	and	CCONJ
gujaf-386	116	20	as	as	ADP
gujaf-386	116	21	government	government	NOUN
gujaf-386	116	22	revenue	revenue	NOUN
gujaf-386	116	23	increases	increase	NOUN
gujaf-386	116	24	,	,	PUNCT
gujaf-386	116	25	it	it	PRON
gujaf-386	116	26	is	be	AUX
gujaf-386	116	27	expected	expect	VERB
gujaf-386	116	28	that	that	SCONJ
gujaf-386	116	29	government	government	NOUN
gujaf-386	116	30	investment	investment	NOUN
gujaf-386	116	31	in	in	ADP
gujaf-386	116	32	socioeconomic	socioeconomic	ADJ
gujaf-386	116	33	and	and	CCONJ
gujaf-386	116	34	infrastructural	infrastructural	ADJ
gujaf-386	116	35	development	development	NOUN
gujaf-386	116	36	increases	increase	VERB
gujaf-386	116	37	too	too	ADV
gujaf-386	116	38	(	(	PUNCT
gujaf-386	116	39	amin	amin	NOUN
gujaf-386	116	40	,	,	PUNCT
gujaf-386	116	41	2018	2018	NUM
gujaf-386	116	42	)	)	PUNCT
gujaf-386	116	43	.	.	PUNCT
gujaf-386	117	1	theoretical	theoretical	ADJ
gujaf-386	117	2	review	review	NOUN
gujaf-386	117	3	stakeholders	stakeholder	NOUN
gujaf-386	117	4	’	'	PUNCT
gujaf-386	117	5	theory	theory	NOUN
gujaf-386	117	6	following	follow	VERB
gujaf-386	117	7	the	the	DET
gujaf-386	117	8	introduction	introduction	NOUN
gujaf-386	117	9	of	of	ADP
gujaf-386	117	10	stakeholders	stakeholder	NOUN
gujaf-386	117	11	’	'	PUNCT
gujaf-386	117	12	theory	theory	NOUN
gujaf-386	117	13	in	in	ADP
gujaf-386	117	14	1970	1970	NUM
gujaf-386	117	15	,	,	PUNCT
gujaf-386	117	16	freeman	freeman	PROPN
gujaf-386	117	17	(	(	PUNCT
gujaf-386	117	18	1984	1984	NUM
gujaf-386	117	19	)	)	PUNCT
gujaf-386	117	20	developed	develop	VERB
gujaf-386	117	21	the	the	DET
gujaf-386	117	22	scope	scope	NOUN
gujaf-386	117	23	of	of	ADP
gujaf-386	117	24	the	the	DET
gujaf-386	117	25	theory	theory	NOUN
gujaf-386	117	26	to	to	PART
gujaf-386	117	27	accommodate	accommodate	VERB
gujaf-386	117	28	a	a	DET
gujaf-386	117	29	wider	wide	ADJ
gujaf-386	117	30	range	range	NOUN
gujaf-386	117	31	of	of	ADP
gujaf-386	117	32	stakeholders	stakeholder	NOUN
gujaf-386	117	33	.	.	PUNCT
gujaf-386	118	1	according	accord	VERB
gujaf-386	118	2	to	to	ADP
gujaf-386	118	3	freeman	freeman	PROPN
gujaf-386	118	4	(	(	PUNCT
gujaf-386	118	5	1984	1984	NUM
gujaf-386	118	6	)	)	PUNCT
gujaf-386	118	7	,	,	PUNCT
gujaf-386	118	8	the	the	DET
gujaf-386	118	9	stakeholder	stakeholder	NOUN
gujaf-386	118	10	theory	theory	NOUN
gujaf-386	118	11	assumes	assume	VERB
gujaf-386	118	12	and	and	CCONJ
gujaf-386	118	13	maintains	maintain	VERB
gujaf-386	118	14	that	that	SCONJ
gujaf-386	118	15	a	a	DET
gujaf-386	118	16	firm	firm	NOUN
gujaf-386	118	17	have	have	VERB
gujaf-386	118	18	stewardship	stewardship	NOUN
gujaf-386	118	19	role	role	NOUN
gujaf-386	118	20	towards	towards	ADP
gujaf-386	118	21	a	a	DET
gujaf-386	118	22	variety	variety	NOUN
gujaf-386	118	23	of	of	ADP
gujaf-386	118	24	stakeholders	stakeholder	NOUN
gujaf-386	118	25	who	who	PRON
gujaf-386	118	26	are	be	AUX
gujaf-386	118	27	different	different	ADJ
gujaf-386	118	28	from	from	ADP
gujaf-386	118	29	the	the	DET
gujaf-386	118	30	shareholders	shareholder	NOUN
gujaf-386	118	31	who	who	PRON
gujaf-386	118	32	are	be	AUX
gujaf-386	118	33	the	the	DET
gujaf-386	118	34	customers	customer	NOUN
gujaf-386	118	35	,	,	PUNCT
gujaf-386	118	36	suppliers	supplier	NOUN
gujaf-386	118	37	,	,	PUNCT
gujaf-386	118	38	employees	employee	NOUN
gujaf-386	118	39	,	,	PUNCT
gujaf-386	118	40	government	government	NOUN
gujaf-386	118	41	,	,	PUNCT
gujaf-386	118	42	community	community	NOUN
gujaf-386	118	43	,	,	PUNCT
gujaf-386	118	44	environment	environment	NOUN
gujaf-386	118	45	,	,	PUNCT
gujaf-386	118	46	and	and	CCONJ
gujaf-386	118	47	future	future	ADJ
gujaf-386	118	48	generations	generation	NOUN
gujaf-386	118	49	.	.	PUNCT
gujaf-386	119	1	king	king	NOUN
gujaf-386	119	2	(	(	PUNCT
gujaf-386	119	3	2002	2002	NUM
gujaf-386	119	4	)	)	PUNCT
gujaf-386	119	5	opined	opine	VERB
gujaf-386	119	6	that	that	SCONJ
gujaf-386	119	7	the	the	DET
gujaf-386	119	8	importance	importance	NOUN
gujaf-386	119	9	of	of	ADP
gujaf-386	119	10	integrated	integrate	VERB
gujaf-386	119	11	sustainability	sustainability	NOUN
gujaf-386	119	12	reporting	reporting	NOUN
gujaf-386	119	13	in	in	ADP
gujaf-386	119	14	strengthening	strengthen	VERB
gujaf-386	119	15	the	the	DET
gujaf-386	119	16	relationship	relationship	NOUN
gujaf-386	119	17	between	between	ADP
gujaf-386	119	18	a	a	DET
gujaf-386	119	19	firm	firm	NOUN
gujaf-386	119	20	and	and	CCONJ
gujaf-386	119	21	the	the	DET
gujaf-386	119	22	society	society	NOUN
gujaf-386	119	23	in	in	ADP
gujaf-386	119	24	which	which	PRON
gujaf-386	119	25	it	it	PRON
gujaf-386	119	26	operates	operate	VERB
gujaf-386	119	27	and	and	CCONJ
gujaf-386	119	28	being	be	AUX
gujaf-386	119	29	insensitive	insensitive	ADJ
gujaf-386	119	30	to	to	ADP
gujaf-386	119	31	the	the	DET
gujaf-386	119	32	interest	interest	NOUN
gujaf-386	119	33	of	of	ADP
gujaf-386	119	34	stakeholders	stakeholder	NOUN
gujaf-386	119	35	may	may	AUX
gujaf-386	119	36	affect	affect	VERB
gujaf-386	119	37	the	the	DET
gujaf-386	119	38	reputation	reputation	NOUN
gujaf-386	119	39	of	of	ADP
gujaf-386	119	40	the	the	DET
gujaf-386	119	41	firm	firm	NOUN
gujaf-386	119	42	which	which	PRON
gujaf-386	119	43	would	would	AUX
gujaf-386	119	44	adversely	adversely	ADV
gujaf-386	119	45	affect	affect	VERB
gujaf-386	119	46	the	the	DET
gujaf-386	119	47	operational	operational	ADJ
gujaf-386	119	48	and	and	CCONJ
gujaf-386	119	49	financial	financial	ADJ
gujaf-386	119	50	performance	performance	NOUN
gujaf-386	119	51	.	.	PUNCT
gujaf-386	120	1	stakeholder	stakeholder	NOUN
gujaf-386	120	2	theory	theory	NOUN
gujaf-386	120	3	views	view	VERB
gujaf-386	120	4	organizations	organization	NOUN
gujaf-386	120	5	as	as	ADP
gujaf-386	120	6	a	a	DET
gujaf-386	120	7	system	system	NOUN
gujaf-386	120	8	that	that	PRON
gujaf-386	120	9	accommodates	accommodate	VERB
gujaf-386	120	10	not	not	PART
gujaf-386	120	11	only	only	ADV
gujaf-386	120	12	the	the	DET
gujaf-386	120	13	interest	interest	NOUN
gujaf-386	120	14	of	of	ADP
gujaf-386	120	15	the	the	DET
gujaf-386	120	16	owners	owner	NOUN
gujaf-386	120	17	but	but	CCONJ
gujaf-386	120	18	also	also	ADV
gujaf-386	120	19	the	the	DET
gujaf-386	120	20	interest	interest	NOUN
gujaf-386	120	21	of	of	ADP
gujaf-386	120	22	other	other	ADJ
gujaf-386	120	23	groups	group	NOUN
gujaf-386	120	24	within	within	ADP
gujaf-386	120	25	the	the	DET
gujaf-386	120	26	environment	environment	NOUN
gujaf-386	120	27	which	which	PRON
gujaf-386	120	28	the	the	DET
gujaf-386	120	29	organization	organization	NOUN
gujaf-386	120	30	operates	operate	VERB
gujaf-386	120	31	.	.	PUNCT
gujaf-386	121	1	this	this	DET
gujaf-386	121	2	view	view	NOUN
gujaf-386	121	3	is	be	AUX
gujaf-386	121	4	contrary	contrary	ADJ
gujaf-386	121	5	to	to	ADP
gujaf-386	121	6	the	the	DET
gujaf-386	121	7	view	view	NOUN
gujaf-386	121	8	of	of	ADP
gujaf-386	121	9	agency	agency	NOUN
gujaf-386	121	10	theory	theory	NOUN
gujaf-386	121	11	that	that	PRON
gujaf-386	121	12	sees	see	VERB
gujaf-386	121	13	organizations	organization	NOUN
gujaf-386	121	14	as	as	ADP
gujaf-386	121	15	a	a	DET
gujaf-386	121	16	system	system	NOUN
gujaf-386	121	17	gusau	gusau	ADJ
gujaf-386	121	18	journal	journal	NOUN
gujaf-386	121	19	of	of	ADP
gujaf-386	121	20	accounting	accounting	NOUN
gujaf-386	121	21	and	and	CCONJ
gujaf-386	121	22	finance	finance	NOUN
gujaf-386	121	23	,	,	PUNCT
gujaf-386	121	24	vol.6	vol.6	PROPN
gujaf-386	121	25	,	,	PUNCT
gujaf-386	121	26	issue	issue	NOUN
gujaf-386	121	27	1	1	NUM
gujaf-386	121	28	,	,	PUNCT
gujaf-386	121	29	april	april	PROPN
gujaf-386	121	30	,	,	PUNCT
gujaf-386	121	31	2025	2025	NUM
gujaf-386	121	32	309	309	NUM
gujaf-386	121	33	of	of	ADP
gujaf-386	121	34	relationship	relationship	NOUN
gujaf-386	121	35	between	between	ADP
gujaf-386	121	36	shareholders	shareholder	NOUN
gujaf-386	121	37	and	and	CCONJ
gujaf-386	121	38	management	management	NOUN
gujaf-386	121	39	(	(	PUNCT
gujaf-386	121	40	lawal	lawal	NOUN
gujaf-386	121	41	,	,	PUNCT
gujaf-386	121	42	2012	2012	NUM
gujaf-386	121	43	)	)	PUNCT
gujaf-386	121	44	.	.	PUNCT
gujaf-386	122	1	the	the	DET
gujaf-386	122	2	theory	theory	NOUN
gujaf-386	122	3	argued	argue	VERB
gujaf-386	122	4	that	that	SCONJ
gujaf-386	122	5	since	since	SCONJ
gujaf-386	122	6	organizations	organization	NOUN
gujaf-386	122	7	can	can	AUX
gujaf-386	122	8	not	not	PART
gujaf-386	122	9	operate	operate	VERB
gujaf-386	122	10	and	and	CCONJ
gujaf-386	122	11	exist	exist	VERB
gujaf-386	122	12	in	in	ADP
gujaf-386	122	13	isolation	isolation	NOUN
gujaf-386	122	14	without	without	ADP
gujaf-386	122	15	relating	relate	VERB
gujaf-386	122	16	to	to	ADP
gujaf-386	122	17	their	their	PRON
gujaf-386	122	18	immediate	immediate	ADJ
gujaf-386	122	19	environments	environment	NOUN
gujaf-386	122	20	then	then	ADV
gujaf-386	122	21	,	,	PUNCT
gujaf-386	122	22	the	the	DET
gujaf-386	122	23	interests	interest	NOUN
gujaf-386	122	24	of	of	ADP
gujaf-386	122	25	other	other	ADJ
gujaf-386	122	26	stakeholders	stakeholder	NOUN
gujaf-386	122	27	such	such	ADJ
gujaf-386	122	28	as	as	ADP
gujaf-386	122	29	employees	employee	NOUN
gujaf-386	122	30	,	,	PUNCT
gujaf-386	122	31	customers	customer	NOUN
gujaf-386	122	32	,	,	PUNCT
gujaf-386	122	33	suppliers	supplier	NOUN
gujaf-386	122	34	,	,	PUNCT
gujaf-386	122	35	government	government	NOUN
gujaf-386	122	36	agencies	agency	NOUN
gujaf-386	122	37	and	and	CCONJ
gujaf-386	122	38	local	local	ADJ
gujaf-386	122	39	communities	community	NOUN
gujaf-386	122	40	should	should	AUX
gujaf-386	122	41	be	be	AUX
gujaf-386	122	42	considerably	considerably	ADV
gujaf-386	122	43	factored	factor	VERB
gujaf-386	122	44	in	in	ADP
gujaf-386	122	45	the	the	DET
gujaf-386	122	46	process	process	NOUN
gujaf-386	122	47	of	of	ADP
gujaf-386	122	48	strategic	strategic	ADJ
gujaf-386	122	49	decision	decision	NOUN
gujaf-386	122	50	making	making	NOUN
gujaf-386	122	51	.	.	PUNCT
gujaf-386	123	1	therefore	therefore	ADV
gujaf-386	123	2	,	,	PUNCT
gujaf-386	123	3	organizations	organization	NOUN
gujaf-386	123	4	should	should	AUX
gujaf-386	123	5	not	not	PART
gujaf-386	123	6	only	only	ADV
gujaf-386	123	7	maximize	maximize	VERB
gujaf-386	123	8	the	the	DET
gujaf-386	123	9	return	return	NOUN
gujaf-386	123	10	of	of	ADP
gujaf-386	123	11	its	its	PRON
gujaf-386	123	12	shareholders	shareholder	NOUN
gujaf-386	123	13	,	,	PUNCT
gujaf-386	123	14	but	but	CCONJ
gujaf-386	123	15	also	also	ADV
gujaf-386	123	16	the	the	DET
gujaf-386	123	17	expectations	expectation	NOUN
gujaf-386	123	18	of	of	ADP
gujaf-386	123	19	other	other	ADJ
gujaf-386	123	20	stakeholders	stakeholder	NOUN
gujaf-386	123	21	should	should	AUX
gujaf-386	123	22	be	be	AUX
gujaf-386	123	23	considered	consider	VERB
gujaf-386	123	24	.	.	PUNCT
gujaf-386	124	1	the	the	DET
gujaf-386	124	2	theory	theory	NOUN
gujaf-386	124	3	posits	posit	NOUN
gujaf-386	124	4	that	that	SCONJ
gujaf-386	124	5	companies	company	NOUN
gujaf-386	124	6	should	should	AUX
gujaf-386	124	7	carry	carry	VERB
gujaf-386	124	8	out	out	ADP
gujaf-386	124	9	sustainability	sustainability	NOUN
gujaf-386	124	10	practices	practice	NOUN
gujaf-386	124	11	and	and	CCONJ
gujaf-386	124	12	reporting	reporting	NOUN
gujaf-386	124	13	as	as	ADP
gujaf-386	124	14	a	a	DET
gujaf-386	124	15	way	way	NOUN
gujaf-386	124	16	of	of	ADP
gujaf-386	124	17	fulfilling	fulfil	VERB
gujaf-386	124	18	their	their	PRON
gujaf-386	124	19	ethical	ethical	ADJ
gujaf-386	124	20	and	and	CCONJ
gujaf-386	124	21	social	social	ADJ
gujaf-386	124	22	obligations	obligation	NOUN
gujaf-386	124	23	to	to	ADP
gujaf-386	124	24	stakeholders	stakeholder	NOUN
gujaf-386	124	25	and	and	CCONJ
gujaf-386	124	26	at	at	ADP
gujaf-386	124	27	the	the	DET
gujaf-386	124	28	same	same	ADJ
gujaf-386	124	29	time	time	NOUN
gujaf-386	124	30	,	,	PUNCT
gujaf-386	124	31	maximizing	maximize	VERB
gujaf-386	124	32	shareholders	shareholder	NOUN
gujaf-386	124	33	’	'	PUNCT
gujaf-386	124	34	wealth	wealth	NOUN
gujaf-386	124	35	.	.	PUNCT
gujaf-386	125	1	the	the	DET
gujaf-386	125	2	ability	ability	NOUN
gujaf-386	125	3	of	of	ADP
gujaf-386	125	4	the	the	DET
gujaf-386	125	5	firm	firm	NOUN
gujaf-386	125	6	in	in	ADP
gujaf-386	125	7	managing	manage	VERB
gujaf-386	125	8	its	its	PRON
gujaf-386	125	9	relationship	relationship	NOUN
gujaf-386	125	10	with	with	ADP
gujaf-386	125	11	its	its	PRON
gujaf-386	125	12	stakeholders	stakeholder	NOUN
gujaf-386	125	13	will	will	AUX
gujaf-386	125	14	ensure	ensure	VERB
gujaf-386	125	15	its	its	PRON
gujaf-386	125	16	long	long	ADJ
gujaf-386	125	17	-	-	PUNCT
gujaf-386	125	18	term	term	NOUN
gujaf-386	125	19	growth	growth	NOUN
gujaf-386	125	20	and	and	CCONJ
gujaf-386	125	21	survival	survival	NOUN
gujaf-386	125	22	.	.	PUNCT
gujaf-386	126	1	the	the	DET
gujaf-386	126	2	stakeholders	stakeholder	NOUN
gujaf-386	126	3	can	can	AUX
gujaf-386	126	4	only	only	ADV
gujaf-386	126	5	be	be	AUX
gujaf-386	126	6	aware	aware	ADJ
gujaf-386	126	7	of	of	ADP
gujaf-386	126	8	firm`s	firm`s	NOUN
gujaf-386	126	9	sustainability	sustainability	NOUN
gujaf-386	126	10	practices	practice	NOUN
gujaf-386	126	11	through	through	ADP
gujaf-386	126	12	its	its	PRON
gujaf-386	126	13	sustainability	sustainability	NOUN
gujaf-386	126	14	reporting	reporting	NOUN
gujaf-386	126	15	.	.	PUNCT
gujaf-386	127	1	the	the	DET
gujaf-386	127	2	growth	growth	NOUN
gujaf-386	127	3	and	and	CCONJ
gujaf-386	127	4	survival	survival	NOUN
gujaf-386	127	5	of	of	ADP
gujaf-386	127	6	a	a	DET
gujaf-386	127	7	firm	firm	NOUN
gujaf-386	127	8	depends	depend	VERB
gujaf-386	127	9	on	on	ADP
gujaf-386	127	10	its	its	PRON
gujaf-386	127	11	capability	capability	NOUN
gujaf-386	127	12	to	to	PART
gujaf-386	127	13	create	create	VERB
gujaf-386	127	14	value	value	NOUN
gujaf-386	127	15	for	for	ADP
gujaf-386	127	16	the	the	DET
gujaf-386	127	17	stakeholder	stakeholder	NOUN
gujaf-386	127	18	which	which	PRON
gujaf-386	127	19	will	will	AUX
gujaf-386	127	20	not	not	PART
gujaf-386	127	21	be	be	AUX
gujaf-386	127	22	achieved	achieve	VERB
gujaf-386	127	23	if	if	SCONJ
gujaf-386	127	24	the	the	DET
gujaf-386	127	25	needs	need	NOUN
gujaf-386	127	26	of	of	ADP
gujaf-386	127	27	the	the	DET
gujaf-386	127	28	stakeholders	stakeholder	NOUN
gujaf-386	127	29	are	be	AUX
gujaf-386	127	30	ignored	ignore	VERB
gujaf-386	127	31	(	(	PUNCT
gujaf-386	127	32	clarkson	clarkson	PROPN
gujaf-386	127	33	,	,	PUNCT
gujaf-386	127	34	1995	1995	NUM
gujaf-386	127	35	;	;	PUNCT
gujaf-386	127	36	jensen	jensen	PROPN
gujaf-386	127	37	,	,	PUNCT
gujaf-386	127	38	2002	2002	NUM
gujaf-386	127	39	)	)	PUNCT
gujaf-386	127	40	.	.	PUNCT
gujaf-386	128	1	in	in	ADP
gujaf-386	128	2	other	other	ADJ
gujaf-386	128	3	words	word	NOUN
gujaf-386	128	4	,	,	PUNCT
gujaf-386	128	5	a	a	DET
gujaf-386	128	6	firm	firm	NOUN
gujaf-386	128	7	will	will	AUX
gujaf-386	128	8	be	be	AUX
gujaf-386	128	9	able	able	ADJ
gujaf-386	128	10	to	to	PART
gujaf-386	128	11	maintain	maintain	VERB
gujaf-386	128	12	its	its	PRON
gujaf-386	128	13	existence	existence	NOUN
gujaf-386	128	14	if	if	SCONJ
gujaf-386	128	15	the	the	DET
gujaf-386	128	16	expectations	expectation	NOUN
gujaf-386	128	17	of	of	ADP
gujaf-386	128	18	the	the	DET
gujaf-386	128	19	stakeholders	stakeholder	NOUN
gujaf-386	128	20	are	be	AUX
gujaf-386	128	21	met	meet	VERB
gujaf-386	128	22	which	which	PRON
gujaf-386	128	23	can	can	AUX
gujaf-386	128	24	only	only	ADV
gujaf-386	128	25	be	be	AUX
gujaf-386	128	26	made	make	VERB
gujaf-386	128	27	known	known	ADJ
gujaf-386	128	28	to	to	ADP
gujaf-386	128	29	them	they	PRON
gujaf-386	128	30	through	through	ADP
gujaf-386	128	31	sustainability	sustainability	NOUN
gujaf-386	128	32	reporting	reporting	NOUN
gujaf-386	128	33	.	.	PUNCT
gujaf-386	129	1	fiscal	fiscal	ADJ
gujaf-386	129	2	federalism	federalism	NOUN
gujaf-386	129	3	theory	theory	NOUN
gujaf-386	129	4	fiscal	fiscal	ADJ
gujaf-386	129	5	federalism	federalism	NOUN
gujaf-386	129	6	theory	theory	NOUN
gujaf-386	129	7	was	be	AUX
gujaf-386	129	8	first	first	ADV
gujaf-386	129	9	systematically	systematically	ADV
gujaf-386	129	10	developed	develop	VERB
gujaf-386	129	11	by	by	ADP
gujaf-386	129	12	richard	richard	PROPN
gujaf-386	129	13	musgrave	musgrave	PROPN
gujaf-386	129	14	in	in	ADP
gujaf-386	129	15	1959	1959	NUM
gujaf-386	129	16	,	,	PUNCT
gujaf-386	129	17	who	who	PRON
gujaf-386	129	18	outlined	outline	VERB
gujaf-386	129	19	government	government	NOUN
gujaf-386	129	20	functions	function	NOUN
gujaf-386	129	21	in	in	ADP
gujaf-386	129	22	allocation	allocation	NOUN
gujaf-386	129	23	,	,	PUNCT
gujaf-386	129	24	redistribution	redistribution	NOUN
gujaf-386	129	25	,	,	PUNCT
gujaf-386	129	26	and	and	CCONJ
gujaf-386	129	27	stabilization	stabilization	NOUN
gujaf-386	129	28	(	(	PUNCT
gujaf-386	129	29	musgrave	musgrave	PROPN
gujaf-386	129	30	,	,	PUNCT
gujaf-386	129	31	1959	1959	NUM
gujaf-386	129	32	)	)	PUNCT
gujaf-386	129	33	.	.	PUNCT
gujaf-386	130	1	wallace	wallace	PROPN
gujaf-386	130	2	oates	oates	PROPN
gujaf-386	130	3	expanded	expand	VERB
gujaf-386	130	4	this	this	DET
gujaf-386	130	5	work	work	NOUN
gujaf-386	130	6	in	in	ADP
gujaf-386	130	7	1972	1972	NUM
gujaf-386	130	8	,	,	PUNCT
gujaf-386	130	9	proposing	propose	VERB
gujaf-386	130	10	that	that	SCONJ
gujaf-386	130	11	decentralized	decentralized	ADJ
gujaf-386	130	12	governments	government	NOUN
gujaf-386	130	13	are	be	AUX
gujaf-386	130	14	better	well	ADV
gujaf-386	130	15	positioned	position	VERB
gujaf-386	130	16	to	to	PART
gujaf-386	130	17	supply	supply	VERB
gujaf-386	130	18	public	public	ADJ
gujaf-386	130	19	goods	good	NOUN
gujaf-386	130	20	tailored	tailor	VERB
gujaf-386	130	21	to	to	ADP
gujaf-386	130	22	local	local	ADJ
gujaf-386	130	23	needs	need	NOUN
gujaf-386	130	24	(	(	PUNCT
gujaf-386	130	25	oates	oate	NOUN
gujaf-386	130	26	,	,	PUNCT
gujaf-386	130	27	1972	1972	NUM
gujaf-386	130	28	)	)	PUNCT
gujaf-386	130	29	.	.	PUNCT
gujaf-386	131	1	the	the	DET
gujaf-386	131	2	theory	theory	NOUN
gujaf-386	131	3	is	be	AUX
gujaf-386	131	4	based	base	VERB
gujaf-386	131	5	on	on	ADP
gujaf-386	131	6	key	key	ADJ
gujaf-386	131	7	assumptions	assumption	NOUN
gujaf-386	131	8	:	:	PUNCT
gujaf-386	131	9	decentralized	decentralized	ADJ
gujaf-386	131	10	levels	level	NOUN
gujaf-386	131	11	of	of	ADP
gujaf-386	131	12	government	government	NOUN
gujaf-386	131	13	are	be	AUX
gujaf-386	131	14	more	more	ADV
gujaf-386	131	15	efficient	efficient	ADJ
gujaf-386	131	16	in	in	ADP
gujaf-386	131	17	providing	provide	VERB
gujaf-386	131	18	public	public	ADJ
gujaf-386	131	19	goods	good	NOUN
gujaf-386	131	20	that	that	PRON
gujaf-386	131	21	vary	vary	VERB
gujaf-386	131	22	by	by	ADP
gujaf-386	131	23	region	region	NOUN
gujaf-386	131	24	.	.	PUNCT
gujaf-386	132	1	central	central	ADJ
gujaf-386	132	2	governments	government	NOUN
gujaf-386	132	3	are	be	AUX
gujaf-386	132	4	better	well	ADV
gujaf-386	132	5	suited	suited	ADJ
gujaf-386	132	6	for	for	ADP
gujaf-386	132	7	income	income	NOUN
gujaf-386	132	8	redistribution	redistribution	NOUN
gujaf-386	132	9	and	and	CCONJ
gujaf-386	132	10	macroeconomic	macroeconomic	ADJ
gujaf-386	132	11	stabilization	stabilization	NOUN
gujaf-386	132	12	.	.	PUNCT
gujaf-386	133	1	local	local	ADJ
gujaf-386	133	2	governments	government	NOUN
gujaf-386	133	3	understand	understand	VERB
gujaf-386	133	4	regional	regional	ADJ
gujaf-386	133	5	needs	need	NOUN
gujaf-386	133	6	better	well	ADV
gujaf-386	133	7	and	and	CCONJ
gujaf-386	133	8	can	can	AUX
gujaf-386	133	9	generate	generate	VERB
gujaf-386	133	10	revenue	revenue	NOUN
gujaf-386	133	11	accordingly	accordingly	ADV
gujaf-386	133	12	.	.	PUNCT
gujaf-386	134	1	financial	financial	ADJ
gujaf-386	134	2	autonomy	autonomy	NOUN
gujaf-386	134	3	at	at	ADP
gujaf-386	134	4	subnational	subnational	ADJ
gujaf-386	134	5	levels	level	NOUN
gujaf-386	134	6	enhances	enhance	VERB
gujaf-386	134	7	accountability	accountability	NOUN
gujaf-386	134	8	and	and	CCONJ
gujaf-386	134	9	service	service	NOUN
gujaf-386	134	10	delivery	delivery	NOUN
gujaf-386	134	11	(	(	PUNCT
gujaf-386	134	12	musgrave	musgrave	PROPN
gujaf-386	134	13	,	,	PUNCT
gujaf-386	134	14	1959	1959	NUM
gujaf-386	134	15	;	;	PUNCT
gujaf-386	134	16	oates	oate	NOUN
gujaf-386	134	17	,	,	PUNCT
gujaf-386	134	18	1972	1972	NUM
gujaf-386	134	19	)	)	PUNCT
gujaf-386	134	20	.	.	PUNCT
gujaf-386	135	1	supporters	supporter	NOUN
gujaf-386	135	2	of	of	ADP
gujaf-386	135	3	fiscal	fiscal	ADJ
gujaf-386	135	4	federalism	federalism	NOUN
gujaf-386	135	5	argue	argue	VERB
gujaf-386	135	6	it	it	PRON
gujaf-386	135	7	improves	improve	VERB
gujaf-386	135	8	efficiency	efficiency	NOUN
gujaf-386	135	9	,	,	PUNCT
gujaf-386	135	10	responsiveness	responsiveness	NOUN
gujaf-386	135	11	,	,	PUNCT
gujaf-386	135	12	and	and	CCONJ
gujaf-386	135	13	public	public	ADJ
gujaf-386	135	14	sector	sector	NOUN
gujaf-386	135	15	innovation	innovation	NOUN
gujaf-386	135	16	:	:	PUNCT
gujaf-386	135	17	wallace	wallace	PROPN
gujaf-386	135	18	oates	oates	PROPN
gujaf-386	135	19	(	(	PUNCT
gujaf-386	135	20	1972	1972	NUM
gujaf-386	135	21	)	)	PUNCT
gujaf-386	135	22	stressed	stress	VERB
gujaf-386	135	23	that	that	SCONJ
gujaf-386	135	24	fiscal	fiscal	ADJ
gujaf-386	135	25	decentralization	decentralization	NOUN
gujaf-386	135	26	matches	match	VERB
gujaf-386	135	27	public	public	ADJ
gujaf-386	135	28	goods	good	NOUN
gujaf-386	135	29	with	with	ADP
gujaf-386	135	30	local	local	ADJ
gujaf-386	135	31	preferences	preference	NOUN
gujaf-386	135	32	.	.	PUNCT
gujaf-386	136	1	buchanan	buchanan	NOUN
gujaf-386	136	2	and	and	CCONJ
gujaf-386	136	3	tullock	tullock	PROPN
gujaf-386	136	4	(	(	PUNCT
gujaf-386	136	5	1962	1962	NUM
gujaf-386	136	6	)	)	PUNCT
gujaf-386	136	7	viewed	view	VERB
gujaf-386	136	8	fiscal	fiscal	ADJ
gujaf-386	136	9	decentralization	decentralization	NOUN
gujaf-386	136	10	as	as	ADP
gujaf-386	136	11	a	a	DET
gujaf-386	136	12	way	way	NOUN
gujaf-386	136	13	to	to	PART
gujaf-386	136	14	maximize	maximize	VERB
gujaf-386	136	15	individual	individual	ADJ
gujaf-386	136	16	choice	choice	NOUN
gujaf-386	136	17	and	and	CCONJ
gujaf-386	136	18	government	government	NOUN
gujaf-386	136	19	efficiency	efficiency	NOUN
gujaf-386	136	20	.	.	PUNCT
gujaf-386	137	1	recent	recent	ADJ
gujaf-386	137	2	scholars	scholar	NOUN
gujaf-386	137	3	like	like	ADP
gujaf-386	137	4	rodden	rodden	PROPN
gujaf-386	137	5	(	(	PUNCT
gujaf-386	137	6	2006	2006	NUM
gujaf-386	137	7	)	)	PUNCT
gujaf-386	137	8	highlight	highlight	VERB
gujaf-386	137	9	the	the	DET
gujaf-386	137	10	accountability	accountability	NOUN
gujaf-386	137	11	benefits	benefit	NOUN
gujaf-386	137	12	of	of	ADP
gujaf-386	137	13	local	local	ADJ
gujaf-386	137	14	revenue	revenue	NOUN
gujaf-386	137	15	generation	generation	NOUN
gujaf-386	137	16	.	.	PUNCT
gujaf-386	138	1	fiscal	fiscal	ADJ
gujaf-386	138	2	federalism	federalism	NOUN
gujaf-386	138	3	has	have	AUX
gujaf-386	138	4	also	also	ADV
gujaf-386	138	5	faced	face	VERB
gujaf-386	138	6	important	important	ADJ
gujaf-386	138	7	criticisms	criticism	NOUN
gujaf-386	138	8	:	:	PUNCT
gujaf-386	138	9	prud’homme	prud’homme	ADJ
gujaf-386	138	10	(	(	PUNCT
gujaf-386	138	11	1995	1995	NUM
gujaf-386	138	12	)	)	PUNCT
gujaf-386	138	13	argued	argue	VERB
gujaf-386	138	14	that	that	SCONJ
gujaf-386	138	15	decentralization	decentralization	NOUN
gujaf-386	138	16	can	can	AUX
gujaf-386	138	17	exacerbate	exacerbate	VERB
gujaf-386	138	18	inequality	inequality	NOUN
gujaf-386	138	19	and	and	CCONJ
gujaf-386	138	20	inefficiency	inefficiency	NOUN
gujaf-386	138	21	if	if	SCONJ
gujaf-386	138	22	local	local	ADJ
gujaf-386	138	23	governments	government	NOUN
gujaf-386	138	24	lack	lack	VERB
gujaf-386	138	25	capacity	capacity	NOUN
gujaf-386	138	26	.	.	PUNCT
gujaf-386	139	1	tanzi	tanzi	PROPN
gujaf-386	139	2	(	(	PUNCT
gujaf-386	139	3	1996	1996	NUM
gujaf-386	139	4	)	)	PUNCT
gujaf-386	139	5	warned	warn	VERB
gujaf-386	139	6	that	that	SCONJ
gujaf-386	139	7	weak	weak	ADJ
gujaf-386	139	8	subnational	subnational	ADJ
gujaf-386	139	9	administrations	administration	NOUN
gujaf-386	139	10	might	might	AUX
gujaf-386	139	11	misuse	misuse	VERB
gujaf-386	139	12	financial	financial	ADJ
gujaf-386	139	13	autonomy	autonomy	NOUN
gujaf-386	139	14	,	,	PUNCT
gujaf-386	139	15	leading	lead	VERB
gujaf-386	139	16	to	to	ADP
gujaf-386	139	17	poor	poor	ADJ
gujaf-386	139	18	service	service	NOUN
gujaf-386	139	19	delivery	delivery	NOUN
gujaf-386	139	20	and	and	CCONJ
gujaf-386	139	21	fiscal	fiscal	ADJ
gujaf-386	139	22	instability	instability	NOUN
gujaf-386	139	23	.	.	PUNCT
gujaf-386	140	1	some	some	DET
gujaf-386	140	2	critics	critic	NOUN
gujaf-386	140	3	note	note	VERB
gujaf-386	140	4	that	that	SCONJ
gujaf-386	140	5	competition	competition	NOUN
gujaf-386	140	6	for	for	ADP
gujaf-386	140	7	tax	tax	NOUN
gujaf-386	140	8	bases	basis	NOUN
gujaf-386	140	9	can	can	AUX
gujaf-386	140	10	trigger	trigger	VERB
gujaf-386	140	11	a	a	DET
gujaf-386	140	12	"	"	PUNCT
gujaf-386	140	13	race	race	NOUN
gujaf-386	140	14	to	to	ADP
gujaf-386	140	15	the	the	DET
gujaf-386	140	16	bottom	bottom	NOUN
gujaf-386	140	17	,	,	PUNCT
gujaf-386	140	18	"	"	PUNCT
gujaf-386	140	19	reducing	reduce	VERB
gujaf-386	140	20	tax	tax	NOUN
gujaf-386	140	21	rates	rate	NOUN
gujaf-386	140	22	and	and	CCONJ
gujaf-386	140	23	public	public	ADJ
gujaf-386	140	24	investment	investment	NOUN
gujaf-386	140	25	(	(	PUNCT
gujaf-386	140	26	oates	oate	NOUN
gujaf-386	140	27	,	,	PUNCT
gujaf-386	140	28	2005	2005	NUM
gujaf-386	140	29	)	)	PUNCT
gujaf-386	140	30	.	.	PUNCT
gujaf-386	141	1	fiscal	fiscal	ADJ
gujaf-386	141	2	federalism	federalism	NOUN
gujaf-386	141	3	theory	theory	NOUN
gujaf-386	141	4	underlines	underline	VERB
gujaf-386	141	5	the	the	DET
gujaf-386	141	6	importance	importance	NOUN
gujaf-386	141	7	of	of	ADP
gujaf-386	141	8	empowering	empower	VERB
gujaf-386	141	9	subnational	subnational	ADJ
gujaf-386	141	10	governments	government	NOUN
gujaf-386	141	11	to	to	PART
gujaf-386	141	12	raise	raise	VERB
gujaf-386	141	13	their	their	PRON
gujaf-386	141	14	own	own	ADJ
gujaf-386	141	15	revenues	revenue	NOUN
gujaf-386	141	16	through	through	ADP
gujaf-386	141	17	taxes	taxis	NOUN
gujaf-386	141	18	,	,	PUNCT
gujaf-386	141	19	fees	fee	NOUN
gujaf-386	141	20	,	,	PUNCT
gujaf-386	141	21	and	and	CCONJ
gujaf-386	141	22	other	other	ADJ
gujaf-386	141	23	local	local	ADJ
gujaf-386	141	24	sources	source	NOUN
gujaf-386	141	25	.	.	PUNCT
gujaf-386	142	1	it	it	PRON
gujaf-386	142	2	suggests	suggest	VERB
gujaf-386	142	3	that	that	SCONJ
gujaf-386	142	4	stronger	strong	ADJ
gujaf-386	142	5	igr	igr	NOUN
gujaf-386	142	6	systems	system	NOUN
gujaf-386	142	7	improve	improve	VERB
gujaf-386	142	8	fiscal	fiscal	ADJ
gujaf-386	142	9	autonomy	autonomy	NOUN
gujaf-386	142	10	and	and	CCONJ
gujaf-386	142	11	service	service	NOUN
gujaf-386	142	12	delivery	delivery	NOUN
gujaf-386	142	13	,	,	PUNCT
gujaf-386	142	14	reducing	reduce	VERB
gujaf-386	142	15	overreliance	overreliance	NOUN
gujaf-386	142	16	on	on	ADP
gujaf-386	142	17	federal	federal	ADJ
gujaf-386	142	18	transfers	transfer	NOUN
gujaf-386	142	19	(	(	PUNCT
gujaf-386	142	20	musgrave	musgrave	PROPN
gujaf-386	142	21	,	,	PUNCT
gujaf-386	142	22	1959	1959	NUM
gujaf-386	142	23	;	;	PUNCT
gujaf-386	142	24	oates	oate	NOUN
gujaf-386	142	25	,	,	PUNCT
gujaf-386	142	26	1972	1972	NUM
gujaf-386	142	27	)	)	PUNCT
gujaf-386	142	28	.	.	PUNCT
gujaf-386	143	1	effective	effective	ADJ
gujaf-386	143	2	igr	igr	NOUN
gujaf-386	143	3	frameworks	framework	NOUN
gujaf-386	143	4	enable	enable	VERB
gujaf-386	143	5	states	state	NOUN
gujaf-386	143	6	or	or	CCONJ
gujaf-386	143	7	local	local	ADJ
gujaf-386	143	8	governments	government	NOUN
gujaf-386	143	9	to	to	PART
gujaf-386	143	10	finance	finance	VERB
gujaf-386	143	11	their	their	PRON
gujaf-386	143	12	development	development	NOUN
gujaf-386	143	13	priorities	priority	NOUN
gujaf-386	143	14	independently	independently	ADV
gujaf-386	143	15	and	and	CCONJ
gujaf-386	143	16	improve	improve	VERB
gujaf-386	143	17	accountability	accountability	NOUN
gujaf-386	143	18	to	to	ADP
gujaf-386	143	19	their	their	PRON
gujaf-386	143	20	constituents	constituent	NOUN
gujaf-386	143	21	.	.	PUNCT
gujaf-386	144	1	gusau	gusau	ADJ
gujaf-386	144	2	journal	journal	PROPN
gujaf-386	144	3	of	of	ADP
gujaf-386	144	4	accounting	accounting	NOUN
gujaf-386	144	5	and	and	CCONJ
gujaf-386	144	6	finance	finance	NOUN
gujaf-386	144	7	,	,	PUNCT
gujaf-386	144	8	vol.6	vol.6	PROPN
gujaf-386	144	9	,	,	PUNCT
gujaf-386	144	10	issue	issue	NOUN
gujaf-386	144	11	1	1	NUM
gujaf-386	144	12	,	,	PUNCT
gujaf-386	144	13	april	april	PROPN
gujaf-386	144	14	,	,	PUNCT
gujaf-386	144	15	2025	2025	NUM
gujaf-386	144	16	310	310	NUM
gujaf-386	144	17	poorly	poorly	ADV
gujaf-386	144	18	structured	structure	VERB
gujaf-386	144	19	fiscal	fiscal	ADJ
gujaf-386	144	20	federal	federal	ADJ
gujaf-386	144	21	systems	system	NOUN
gujaf-386	144	22	,	,	PUNCT
gujaf-386	144	23	where	where	SCONJ
gujaf-386	144	24	subnational	subnational	ADJ
gujaf-386	144	25	governments	government	NOUN
gujaf-386	144	26	have	have	AUX
gujaf-386	144	27	limited	limit	VERB
gujaf-386	144	28	or	or	CCONJ
gujaf-386	144	29	unstable	unstable	ADJ
gujaf-386	144	30	igr	igr	NOUN
gujaf-386	144	31	,	,	PUNCT
gujaf-386	144	32	often	often	ADV
gujaf-386	144	33	push	push	VERB
gujaf-386	144	34	them	they	PRON
gujaf-386	144	35	to	to	PART
gujaf-386	144	36	rely	rely	VERB
gujaf-386	144	37	on	on	ADP
gujaf-386	144	38	borrowing	borrowing	NOUN
gujaf-386	144	39	,	,	PUNCT
gujaf-386	144	40	increasing	increase	VERB
gujaf-386	144	41	domestic	domestic	ADJ
gujaf-386	144	42	debt	debt	NOUN
gujaf-386	144	43	levels	level	NOUN
gujaf-386	144	44	(	(	PUNCT
gujaf-386	144	45	rodden	rodden	PROPN
gujaf-386	144	46	,	,	PUNCT
gujaf-386	144	47	2006	2006	NUM
gujaf-386	144	48	)	)	PUNCT
gujaf-386	144	49	.	.	PUNCT
gujaf-386	145	1	conversely	conversely	ADV
gujaf-386	145	2	,	,	PUNCT
gujaf-386	145	3	strong	strong	ADJ
gujaf-386	145	4	igr	igr	NOUN
gujaf-386	145	5	performance	performance	NOUN
gujaf-386	145	6	reduces	reduce	VERB
gujaf-386	145	7	the	the	DET
gujaf-386	145	8	need	need	NOUN
gujaf-386	145	9	for	for	ADP
gujaf-386	145	10	unsustainable	unsustainable	ADJ
gujaf-386	145	11	debt	debt	NOUN
gujaf-386	145	12	accumulation	accumulation	NOUN
gujaf-386	145	13	.	.	PUNCT
gujaf-386	146	1	thus	thus	ADV
gujaf-386	146	2	,	,	PUNCT
gujaf-386	146	3	fiscal	fiscal	ADJ
gujaf-386	146	4	federalism	federalism	NOUN
gujaf-386	146	5	emphasizes	emphasize	VERB
gujaf-386	146	6	that	that	SCONJ
gujaf-386	146	7	enhancing	enhance	VERB
gujaf-386	146	8	internal	internal	ADJ
gujaf-386	146	9	revenue	revenue	NOUN
gujaf-386	146	10	generation	generation	NOUN
gujaf-386	146	11	capacity	capacity	NOUN
gujaf-386	146	12	is	be	AUX
gujaf-386	146	13	critical	critical	ADJ
gujaf-386	146	14	to	to	ADP
gujaf-386	146	15	maintaining	maintain	VERB
gujaf-386	146	16	fiscal	fiscal	ADJ
gujaf-386	146	17	discipline	discipline	NOUN
gujaf-386	146	18	and	and	CCONJ
gujaf-386	146	19	avoiding	avoid	VERB
gujaf-386	146	20	excessive	excessive	ADJ
gujaf-386	146	21	domestic	domestic	ADJ
gujaf-386	146	22	debt	debt	NOUN
gujaf-386	146	23	.	.	PUNCT
gujaf-386	147	1	empirical	empirical	ADJ
gujaf-386	147	2	review	review	PROPN
gujaf-386	147	3	fasoye	fasoye	NOUN
gujaf-386	147	4	(	(	PUNCT
gujaf-386	147	5	2020	2020	NUM
gujaf-386	147	6	)	)	PUNCT
gujaf-386	147	7	looked	look	VERB
gujaf-386	147	8	at	at	ADP
gujaf-386	147	9	the	the	DET
gujaf-386	147	10	factors	factor	NOUN
gujaf-386	147	11	that	that	PRON
gujaf-386	147	12	determine	determine	VERB
gujaf-386	147	13	the	the	DET
gujaf-386	147	14	internally	internally	ADV
gujaf-386	147	15	generated	generate	VERB
gujaf-386	147	16	revenue	revenue	NOUN
gujaf-386	147	17	(	(	PUNCT
gujaf-386	147	18	igr	igr	PROPN
gujaf-386	147	19	)	)	PUNCT
gujaf-386	147	20	of	of	ADP
gujaf-386	147	21	state	state	NOUN
gujaf-386	147	22	governments	government	NOUN
gujaf-386	147	23	in	in	ADP
gujaf-386	147	24	nigeria	nigeria	PROPN
gujaf-386	147	25	.	.	PUNCT
gujaf-386	148	1	the	the	DET
gujaf-386	148	2	paye	paye	NOUN
gujaf-386	148	3	and	and	CCONJ
gujaf-386	148	4	road	road	NOUN
gujaf-386	148	5	taxes	taxis	NOUN
gujaf-386	148	6	were	be	AUX
gujaf-386	148	7	found	find	VERB
gujaf-386	148	8	to	to	PART
gujaf-386	148	9	be	be	AUX
gujaf-386	148	10	the	the	DET
gujaf-386	148	11	primary	primary	ADJ
gujaf-386	148	12	determinants	determinant	NOUN
gujaf-386	148	13	of	of	ADP
gujaf-386	148	14	igr	igr	NOUN
gujaf-386	148	15	for	for	ADP
gujaf-386	148	16	the	the	DET
gujaf-386	148	17	states	state	NOUN
gujaf-386	148	18	,	,	PUNCT
gujaf-386	148	19	as	as	SCONJ
gujaf-386	148	20	they	they	PRON
gujaf-386	148	21	appeared	appear	VERB
gujaf-386	148	22	to	to	PART
gujaf-386	148	23	be	be	AUX
gujaf-386	148	24	less	less	ADV
gujaf-386	148	25	affected	affect	VERB
gujaf-386	148	26	by	by	ADP
gujaf-386	148	27	the	the	DET
gujaf-386	148	28	prevalence	prevalence	NOUN
gujaf-386	148	29	of	of	ADP
gujaf-386	148	30	corrupt	corrupt	ADJ
gujaf-386	148	31	practices	practice	NOUN
gujaf-386	148	32	in	in	ADP
gujaf-386	148	33	nigeria	nigeria	PROPN
gujaf-386	148	34	's	's	PART
gujaf-386	148	35	public	public	ADJ
gujaf-386	148	36	sector	sector	NOUN
gujaf-386	148	37	.	.	PUNCT
gujaf-386	149	1	the	the	DET
gujaf-386	149	2	information	information	NOUN
gujaf-386	149	3	was	be	AUX
gujaf-386	149	4	obtained	obtain	VERB
gujaf-386	149	5	using	use	VERB
gujaf-386	149	6	the	the	DET
gujaf-386	149	7	fully	fully	ADV
gujaf-386	149	8	modified	modify	VERB
gujaf-386	149	9	ordinary	ordinary	ADJ
gujaf-386	149	10	least	least	ADJ
gujaf-386	149	11	square	square	ADJ
gujaf-386	149	12	(	(	PUNCT
gujaf-386	149	13	fmols	fmol	NOUN
gujaf-386	149	14	)	)	PUNCT
gujaf-386	149	15	technique	technique	NOUN
gujaf-386	149	16	.	.	PUNCT
gujaf-386	150	1	the	the	DET
gujaf-386	150	2	study	study	NOUN
gujaf-386	150	3	concluded	conclude	VERB
gujaf-386	150	4	that	that	SCONJ
gujaf-386	150	5	state	state	NOUN
gujaf-386	150	6	governments	government	NOUN
gujaf-386	150	7	in	in	ADP
gujaf-386	150	8	nigeria	nigeria	PROPN
gujaf-386	150	9	have	have	AUX
gujaf-386	150	10	over	over	ADP
gujaf-386	150	11	the	the	DET
gujaf-386	150	12	years	year	NOUN
gujaf-386	150	13	fallen	fall	VERB
gujaf-386	150	14	short	short	ADV
gujaf-386	150	15	of	of	ADP
gujaf-386	150	16	fully	fully	ADV
gujaf-386	150	17	utilizing	utilize	VERB
gujaf-386	150	18	other	other	ADJ
gujaf-386	150	19	internal	internal	ADJ
gujaf-386	150	20	revenue	revenue	NOUN
gujaf-386	150	21	sources	source	NOUN
gujaf-386	150	22	available	available	ADJ
gujaf-386	150	23	to	to	ADP
gujaf-386	150	24	them	they	PRON
gujaf-386	150	25	.	.	PUNCT
gujaf-386	151	1	nwafor	nwafor	ADV
gujaf-386	151	2	et	et	PROPN
gujaf-386	151	3	al	al	PROPN
gujaf-386	151	4	.	.	PROPN
gujaf-386	151	5	,	,	PUNCT
gujaf-386	151	6	(	(	PUNCT
gujaf-386	151	7	2021	2021	NUM
gujaf-386	151	8	)	)	PUNCT
gujaf-386	151	9	investigated	investigate	VERB
gujaf-386	151	10	the	the	DET
gujaf-386	151	11	returns	return	NOUN
gujaf-386	151	12	from	from	ADP
gujaf-386	151	13	land	land	NOUN
gujaf-386	151	14	-	-	PUNCT
gujaf-386	151	15	based	base	VERB
gujaf-386	151	16	revenue	revenue	NOUN
gujaf-386	151	17	and	and	CCONJ
gujaf-386	151	18	internally	internally	ADV
gujaf-386	151	19	produced	produce	VERB
gujaf-386	151	20	revenue	revenue	NOUN
gujaf-386	151	21	after	after	ADP
gujaf-386	151	22	budgeting	budget	VERB
gujaf-386	151	23	.	.	PUNCT
gujaf-386	152	1	it	it	PRON
gujaf-386	152	2	also	also	ADV
gujaf-386	152	3	contrasts	contrast	VERB
gujaf-386	152	4	the	the	DET
gujaf-386	152	5	growth	growth	NOUN
gujaf-386	152	6	rates	rate	NOUN
gujaf-386	152	7	of	of	ADP
gujaf-386	152	8	both	both	PRON
gujaf-386	152	9	throughout	throughout	ADP
gujaf-386	152	10	this	this	DET
gujaf-386	152	11	period	period	NOUN
gujaf-386	152	12	,	,	PUNCT
gujaf-386	152	13	as	as	ADV
gujaf-386	152	14	well	well	ADV
gujaf-386	152	15	as	as	ADP
gujaf-386	152	16	the	the	DET
gujaf-386	152	17	contribution	contribution	NOUN
gujaf-386	152	18	of	of	ADP
gujaf-386	152	19	land	land	NOUN
gujaf-386	152	20	-	-	PUNCT
gujaf-386	152	21	based	base	VERB
gujaf-386	152	22	revenue	revenue	NOUN
gujaf-386	152	23	to	to	ADP
gujaf-386	152	24	the	the	DET
gujaf-386	152	25	state	state	NOUN
gujaf-386	152	26	's	's	PART
gujaf-386	152	27	domestically	domestically	ADV
gujaf-386	152	28	produced	produce	VERB
gujaf-386	152	29	revenue	revenue	NOUN
gujaf-386	152	30	.	.	PUNCT
gujaf-386	153	1	using	use	VERB
gujaf-386	153	2	a	a	DET
gujaf-386	153	3	descriptive	descriptive	ADJ
gujaf-386	153	4	technique	technique	NOUN
gujaf-386	153	5	,	,	PUNCT
gujaf-386	153	6	the	the	DET
gujaf-386	153	7	study	study	NOUN
gujaf-386	153	8	discovered	discover	VERB
gujaf-386	153	9	that	that	SCONJ
gujaf-386	153	10	abia	abia	PROPN
gujaf-386	153	11	state	state	PROPN
gujaf-386	153	12	failed	fail	VERB
gujaf-386	153	13	to	to	PART
gujaf-386	153	14	realize	realize	VERB
gujaf-386	153	15	what	what	PRON
gujaf-386	153	16	was	be	AUX
gujaf-386	153	17	anticipated	anticipate	VERB
gujaf-386	153	18	nearly	nearly	ADV
gujaf-386	153	19	throughout	throughout	ADP
gujaf-386	153	20	the	the	DET
gujaf-386	153	21	time	time	NOUN
gujaf-386	153	22	,	,	PUNCT
gujaf-386	153	23	that	that	SCONJ
gujaf-386	153	24	the	the	DET
gujaf-386	153	25	growth	growth	NOUN
gujaf-386	153	26	rate	rate	NOUN
gujaf-386	153	27	of	of	ADP
gujaf-386	153	28	both	both	PRON
gujaf-386	153	29	has	have	AUX
gujaf-386	153	30	remained	remain	VERB
gujaf-386	153	31	negative	negative	ADJ
gujaf-386	153	32	,	,	PUNCT
gujaf-386	153	33	and	and	CCONJ
gujaf-386	153	34	that	that	SCONJ
gujaf-386	153	35	the	the	DET
gujaf-386	153	36	contribution	contribution	NOUN
gujaf-386	153	37	of	of	ADP
gujaf-386	153	38	land	land	NOUN
gujaf-386	153	39	-	-	PUNCT
gujaf-386	153	40	based	base	VERB
gujaf-386	153	41	tax	tax	NOUN
gujaf-386	153	42	income	income	NOUN
gujaf-386	153	43	to	to	ADP
gujaf-386	153	44	domestically	domestically	ADV
gujaf-386	153	45	produced	produce	VERB
gujaf-386	153	46	revenue	revenue	NOUN
gujaf-386	153	47	was	be	AUX
gujaf-386	153	48	less	less	ADJ
gujaf-386	153	49	than	than	ADP
gujaf-386	153	50	5	5	NUM
gujaf-386	153	51	%	%	NOUN
gujaf-386	153	52	on	on	ADP
gujaf-386	153	53	average	average	ADJ
gujaf-386	153	54	.	.	PUNCT
gujaf-386	154	1	the	the	DET
gujaf-386	154	2	research	research	NOUN
gujaf-386	154	3	advocated	advocate	VERB
gujaf-386	154	4	for	for	ADP
gujaf-386	154	5	the	the	DET
gujaf-386	154	6	creation	creation	NOUN
gujaf-386	154	7	of	of	ADP
gujaf-386	154	8	custom	custom	NOUN
gujaf-386	154	9	software	software	NOUN
gujaf-386	154	10	to	to	PART
gujaf-386	154	11	close	close	VERB
gujaf-386	154	12	leakages	leakage	NOUN
gujaf-386	154	13	,	,	PUNCT
gujaf-386	154	14	decrease	decrease	NOUN
gujaf-386	154	15	fraud	fraud	NOUN
gujaf-386	154	16	and	and	CCONJ
gujaf-386	154	17	corruption	corruption	NOUN
gujaf-386	154	18	,	,	PUNCT
gujaf-386	154	19	and	and	CCONJ
gujaf-386	154	20	encourage	encourage	VERB
gujaf-386	154	21	stakeholders	stakeholder	NOUN
gujaf-386	154	22	to	to	PART
gujaf-386	154	23	conduct	conduct	VERB
gujaf-386	154	24	a	a	DET
gujaf-386	154	25	daily	daily	ADJ
gujaf-386	154	26	inventory	inventory	NOUN
gujaf-386	154	27	of	of	ADP
gujaf-386	154	28	their	their	PRON
gujaf-386	154	29	income	income	NOUN
gujaf-386	154	30	performance	performance	NOUN
gujaf-386	154	31	before	before	ADP
gujaf-386	154	32	the	the	DET
gujaf-386	154	33	end	end	NOUN
gujaf-386	154	34	of	of	ADP
gujaf-386	154	35	the	the	DET
gujaf-386	154	36	year	year	NOUN
gujaf-386	154	37	.	.	PUNCT
gujaf-386	155	1	nkechi	nkechi	PROPN
gujaf-386	155	2	and	and	CCONJ
gujaf-386	155	3	onuora	onuora	PROPN
gujaf-386	155	4	(	(	PUNCT
gujaf-386	155	5	2018	2018	NUM
gujaf-386	155	6	)	)	PUNCT
gujaf-386	155	7	investigated	investigate	VERB
gujaf-386	155	8	the	the	DET
gujaf-386	155	9	effect	effect	NOUN
gujaf-386	155	10	of	of	ADP
gujaf-386	155	11	internally	internally	ADV
gujaf-386	155	12	generated	generate	VERB
gujaf-386	155	13	revenue	revenue	NOUN
gujaf-386	155	14	on	on	ADP
gujaf-386	155	15	the	the	DET
gujaf-386	155	16	infrastructural	infrastructural	ADJ
gujaf-386	155	17	development	development	NOUN
gujaf-386	155	18	of	of	ADP
gujaf-386	155	19	the	the	DET
gujaf-386	155	20	southeastern	southeastern	ADJ
gujaf-386	155	21	states	state	NOUN
gujaf-386	155	22	in	in	ADP
gujaf-386	155	23	nigeria	nigeria	PROPN
gujaf-386	155	24	.	.	PUNCT
gujaf-386	156	1	the	the	DET
gujaf-386	156	2	ex	ex	NOUN
gujaf-386	156	3	-	-	ADJ
gujaf-386	156	4	post	post	ADJ
gujaf-386	156	5	facto	facto	X
gujaf-386	156	6	design	design	NOUN
gujaf-386	156	7	was	be	AUX
gujaf-386	156	8	used	use	VERB
gujaf-386	156	9	in	in	ADP
gujaf-386	156	10	the	the	DET
gujaf-386	156	11	study	study	NOUN
gujaf-386	156	12	.	.	PUNCT
gujaf-386	157	1	secondary	secondary	ADJ
gujaf-386	157	2	data	datum	NOUN
gujaf-386	157	3	were	be	AUX
gujaf-386	157	4	used	use	VERB
gujaf-386	157	5	,	,	PUNCT
gujaf-386	157	6	and	and	CCONJ
gujaf-386	157	7	they	they	PRON
gujaf-386	157	8	were	be	AUX
gujaf-386	157	9	extracted	extract	VERB
gujaf-386	157	10	from	from	ADP
gujaf-386	157	11	budget	budget	NOUN
gujaf-386	157	12	estimates	estimate	NOUN
gujaf-386	157	13	of	of	ADP
gujaf-386	157	14	each	each	PRON
gujaf-386	157	15	of	of	ADP
gujaf-386	157	16	the	the	DET
gujaf-386	157	17	five	five	NUM
gujaf-386	157	18	south	south	ADJ
gujaf-386	157	19	eastern	eastern	ADJ
gujaf-386	157	20	states	state	NOUN
gujaf-386	157	21	of	of	ADP
gujaf-386	157	22	imo	imo	PROPN
gujaf-386	157	23	,	,	PUNCT
gujaf-386	157	24	abia	abia	PROPN
gujaf-386	157	25	,	,	PUNCT
gujaf-386	157	26	ebonyi	ebonyi	PROPN
gujaf-386	157	27	,	,	PUNCT
gujaf-386	157	28	enugu	enugu	PROPN
gujaf-386	157	29	,	,	PUNCT
gujaf-386	157	30	and	and	CCONJ
gujaf-386	157	31	anambra	anambra	PROPN
gujaf-386	157	32	state	state	NOUN
gujaf-386	157	33	from	from	ADP
gujaf-386	157	34	the	the	DET
gujaf-386	157	35	period	period	NOUN
gujaf-386	157	36	2013	2013	NUM
gujaf-386	157	37	-	-	SYM
gujaf-386	157	38	2017	2017	NUM
gujaf-386	157	39	.	.	PUNCT
gujaf-386	158	1	the	the	DET
gujaf-386	158	2	study	study	NOUN
gujaf-386	158	3	employed	employ	VERB
gujaf-386	158	4	descriptive	descriptive	ADJ
gujaf-386	158	5	statistics	statistic	NOUN
gujaf-386	158	6	,	,	PUNCT
gujaf-386	158	7	correlation	correlation	NOUN
gujaf-386	158	8	,	,	PUNCT
gujaf-386	158	9	and	and	CCONJ
gujaf-386	158	10	linear	linear	ADJ
gujaf-386	158	11	multiple	multiple	ADJ
gujaf-386	158	12	regression	regression	NOUN
gujaf-386	158	13	for	for	ADP
gujaf-386	158	14	data	datum	NOUN
gujaf-386	158	15	analysis	analysis	NOUN
gujaf-386	158	16	and	and	CCONJ
gujaf-386	158	17	data	datum	NOUN
gujaf-386	158	18	interpretation	interpretation	NOUN
gujaf-386	158	19	.	.	PUNCT
gujaf-386	159	1	findings	finding	NOUN
gujaf-386	159	2	from	from	ADP
gujaf-386	159	3	the	the	DET
gujaf-386	159	4	study	study	NOUN
gujaf-386	159	5	revealed	reveal	VERB
gujaf-386	159	6	that	that	SCONJ
gujaf-386	159	7	there	there	PRON
gujaf-386	159	8	is	be	VERB
gujaf-386	159	9	a	a	DET
gujaf-386	159	10	significant	significant	ADJ
gujaf-386	159	11	relationship	relationship	NOUN
gujaf-386	159	12	between	between	ADP
gujaf-386	159	13	internally	internally	ADV
gujaf-386	159	14	generated	generate	VERB
gujaf-386	159	15	revenue	revenue	NOUN
gujaf-386	159	16	and	and	CCONJ
gujaf-386	159	17	the	the	DET
gujaf-386	159	18	cost	cost	NOUN
gujaf-386	159	19	of	of	ADP
gujaf-386	159	20	infrastructure	infrastructure	NOUN
gujaf-386	159	21	in	in	ADP
gujaf-386	159	22	the	the	DET
gujaf-386	159	23	southeast	southeast	ADJ
gujaf-386	159	24	states	state	NOUN
gujaf-386	159	25	as	as	ADP
gujaf-386	159	26	of	of	ADP
gujaf-386	159	27	the	the	DET
gujaf-386	159	28	date	date	NOUN
gujaf-386	159	29	of	of	ADP
gujaf-386	159	30	the	the	DET
gujaf-386	159	31	study	study	NOUN
gujaf-386	159	32	,	,	PUNCT
gujaf-386	159	33	thus	thus	ADV
gujaf-386	159	34	suggesting	suggest	VERB
gujaf-386	159	35	that	that	PRON
gujaf-386	159	36	government	government	NOUN
gujaf-386	159	37	should	should	AUX
gujaf-386	159	38	increase	increase	VERB
gujaf-386	159	39	igr	igr	NOUN
gujaf-386	159	40	in	in	ADP
gujaf-386	159	41	other	other	ADJ
gujaf-386	159	42	to	to	PART
gujaf-386	159	43	meet	meet	VERB
gujaf-386	159	44	up	up	ADP
gujaf-386	159	45	the	the	DET
gujaf-386	159	46	cost	cost	NOUN
gujaf-386	159	47	of	of	ADP
gujaf-386	159	48	infrastructure	infrastructure	NOUN
gujaf-386	159	49	.	.	PUNCT
gujaf-386	160	1	amin	amin	NOUN
gujaf-386	160	2	(	(	PUNCT
gujaf-386	160	3	2018	2018	NUM
gujaf-386	160	4	)	)	PUNCT
gujaf-386	160	5	examined	examine	VERB
gujaf-386	160	6	the	the	DET
gujaf-386	160	7	sources	source	NOUN
gujaf-386	160	8	of	of	ADP
gujaf-386	160	9	revenue	revenue	NOUN
gujaf-386	160	10	generation	generation	NOUN
gujaf-386	160	11	,	,	PUNCT
gujaf-386	160	12	the	the	DET
gujaf-386	160	13	capacity	capacity	NOUN
gujaf-386	160	14	of	of	ADP
gujaf-386	160	15	the	the	DET
gujaf-386	160	16	asa	asa	PROPN
gujaf-386	160	17	local	local	ADJ
gujaf-386	160	18	government	government	NOUN
gujaf-386	160	19	area	area	NOUN
gujaf-386	160	20	of	of	ADP
gujaf-386	160	21	kwara	kwara	PROPN
gujaf-386	160	22	state	state	PROPN
gujaf-386	160	23	in	in	ADP
gujaf-386	160	24	generating	generate	VERB
gujaf-386	160	25	revenues	revenue	NOUN
gujaf-386	160	26	for	for	ADP
gujaf-386	160	27	developmental	developmental	ADJ
gujaf-386	160	28	programs	program	NOUN
gujaf-386	160	29	,	,	PUNCT
gujaf-386	160	30	and	and	CCONJ
gujaf-386	160	31	the	the	DET
gujaf-386	160	32	extent	extent	NOUN
gujaf-386	160	33	to	to	PART
gujaf-386	160	34	which	which	PRON
gujaf-386	160	35	the	the	DET
gujaf-386	160	36	generated	generate	VERB
gujaf-386	160	37	revenues	revenue	NOUN
gujaf-386	160	38	have	have	AUX
gujaf-386	160	39	been	be	AUX
gujaf-386	160	40	used	use	VERB
gujaf-386	160	41	for	for	ADP
gujaf-386	160	42	community	community	NOUN
gujaf-386	160	43	development	development	NOUN
gujaf-386	160	44	in	in	ADP
gujaf-386	160	45	the	the	DET
gujaf-386	160	46	local	local	ADJ
gujaf-386	160	47	government	government	NOUN
gujaf-386	160	48	.	.	PUNCT
gujaf-386	161	1	the	the	DET
gujaf-386	161	2	study	study	NOUN
gujaf-386	161	3	used	use	VERB
gujaf-386	161	4	both	both	CCONJ
gujaf-386	161	5	primary	primary	ADJ
gujaf-386	161	6	and	and	CCONJ
gujaf-386	161	7	secondary	secondary	ADJ
gujaf-386	161	8	data	datum	NOUN
gujaf-386	161	9	.	.	PUNCT
gujaf-386	162	1	two	two	NUM
gujaf-386	162	2	hundred	hundred	NUM
gujaf-386	162	3	and	and	CCONJ
gujaf-386	162	4	eighteen	eighteen	NUM
gujaf-386	162	5	(	(	PUNCT
gujaf-386	162	6	218	218	NUM
gujaf-386	162	7	)	)	PUNCT
gujaf-386	162	8	questionnaires	questionnaire	NOUN
gujaf-386	162	9	were	be	AUX
gujaf-386	162	10	received	receive	VERB
gujaf-386	162	11	and	and	CCONJ
gujaf-386	162	12	analyzed	analyze	VERB
gujaf-386	162	13	using	use	VERB
gujaf-386	162	14	the	the	DET
gujaf-386	162	15	statistical	statistical	ADJ
gujaf-386	162	16	package	package	NOUN
gujaf-386	162	17	for	for	ADP
gujaf-386	162	18	social	social	ADJ
gujaf-386	162	19	sciences	science	NOUN
gujaf-386	162	20	(	(	PUNCT
gujaf-386	162	21	spss	spss	ADJ
gujaf-386	162	22	)	)	PUNCT
gujaf-386	162	23	software	software	NOUN
gujaf-386	162	24	.	.	PUNCT
gujaf-386	163	1	the	the	DET
gujaf-386	163	2	finding	finding	NOUN
gujaf-386	163	3	from	from	ADP
gujaf-386	163	4	the	the	DET
gujaf-386	163	5	study	study	NOUN
gujaf-386	163	6	showed	show	VERB
gujaf-386	163	7	that	that	SCONJ
gujaf-386	163	8	:	:	PUNCT
gujaf-386	163	9	asa	asa	PROPN
gujaf-386	163	10	local	local	ADJ
gujaf-386	163	11	government	government	NOUN
gujaf-386	163	12	generates	generate	VERB
gujaf-386	163	13	revenues	revenue	NOUN
gujaf-386	163	14	from	from	ADP
gujaf-386	163	15	internal	internal	ADJ
gujaf-386	163	16	and	and	CCONJ
gujaf-386	163	17	external	external	ADJ
gujaf-386	163	18	sources	source	NOUN
gujaf-386	163	19	.	.	PUNCT
gujaf-386	164	1	external	external	ADJ
gujaf-386	164	2	sources	source	NOUN
gujaf-386	164	3	are	be	AUX
gujaf-386	164	4	the	the	DET
gujaf-386	164	5	statutory	statutory	ADJ
gujaf-386	164	6	allocation	allocation	NOUN
gujaf-386	164	7	from	from	ADP
gujaf-386	164	8	federal	federal	ADJ
gujaf-386	164	9	accounts	account	NOUN
gujaf-386	164	10	and	and	CCONJ
gujaf-386	164	11	borrowed	borrow	VERB
gujaf-386	164	12	money	money	NOUN
gujaf-386	164	13	from	from	ADP
gujaf-386	164	14	the	the	DET
gujaf-386	164	15	state	state	NOUN
gujaf-386	164	16	government	government	NOUN
gujaf-386	164	17	.	.	PUNCT
gujaf-386	165	1	the	the	DET
gujaf-386	165	2	local	local	ADJ
gujaf-386	165	3	government	government	NOUN
gujaf-386	165	4	generated	generate	VERB
gujaf-386	165	5	huge	huge	ADJ
gujaf-386	165	6	amounts	amount	NOUN
gujaf-386	165	7	of	of	ADP
gujaf-386	165	8	revenue	revenue	NOUN
gujaf-386	165	9	from	from	ADP
gujaf-386	165	10	market	market	NOUN
gujaf-386	165	11	rates	rate	NOUN
gujaf-386	165	12	and	and	CCONJ
gujaf-386	165	13	levies	levy	NOUN
gujaf-386	165	14	and	and	CCONJ
gujaf-386	165	15	permit	permit	VERB
gujaf-386	165	16	fees	fee	NOUN
gujaf-386	165	17	on	on	ADP
gujaf-386	165	18	land	land	NOUN
gujaf-386	165	19	and	and	CCONJ
gujaf-386	165	20	establishment	establishment	NOUN
gujaf-386	165	21	.	.	PUNCT
gujaf-386	166	1	tax	tax	NOUN
gujaf-386	166	2	enforcement	enforcement	NOUN
gujaf-386	166	3	is	be	AUX
gujaf-386	166	4	not	not	PART
gujaf-386	166	5	efficient	efficient	ADJ
gujaf-386	166	6	,	,	PUNCT
gujaf-386	166	7	and	and	CCONJ
gujaf-386	166	8	most	most	ADJ
gujaf-386	166	9	of	of	ADP
gujaf-386	166	10	the	the	DET
gujaf-386	166	11	respondents	respondent	NOUN
gujaf-386	166	12	agreed	agree	VERB
gujaf-386	166	13	that	that	SCONJ
gujaf-386	166	14	local	local	ADJ
gujaf-386	166	15	government	government	NOUN
gujaf-386	166	16	officers	officer	NOUN
gujaf-386	166	17	are	be	AUX
gujaf-386	166	18	more	more	ADV
gujaf-386	166	19	efficient	efficient	ADJ
gujaf-386	166	20	than	than	ADP
gujaf-386	166	21	consultants	consultant	NOUN
gujaf-386	166	22	.	.	PUNCT
gujaf-386	167	1	most	most	ADJ
gujaf-386	167	2	of	of	ADP
gujaf-386	167	3	the	the	DET
gujaf-386	167	4	respondents	respondent	NOUN
gujaf-386	167	5	agreed	agree	VERB
gujaf-386	167	6	that	that	SCONJ
gujaf-386	167	7	generated	generate	VERB
gujaf-386	167	8	revenue	revenue	NOUN
gujaf-386	167	9	supports	support	VERB
gujaf-386	167	10	the	the	DET
gujaf-386	167	11	availability	availability	NOUN
gujaf-386	167	12	of	of	ADP
gujaf-386	167	13	boreholes	borehole	NOUN
gujaf-386	167	14	and	and	CCONJ
gujaf-386	167	15	well	well	ADV
gujaf-386	167	16	water	water	NOUN
gujaf-386	167	17	but	but	CCONJ
gujaf-386	167	18	disagreed	disagree	VERB
gujaf-386	167	19	that	that	SCONJ
gujaf-386	167	20	the	the	DET
gujaf-386	167	21	gusau	gusau	ADJ
gujaf-386	167	22	journal	journal	NOUN
gujaf-386	167	23	of	of	ADP
gujaf-386	167	24	accounting	accounting	NOUN
gujaf-386	167	25	and	and	CCONJ
gujaf-386	167	26	finance	finance	NOUN
gujaf-386	167	27	,	,	PUNCT
gujaf-386	167	28	vol.6	vol.6	PROPN
gujaf-386	167	29	,	,	PUNCT
gujaf-386	167	30	issue	issue	NOUN
gujaf-386	167	31	1	1	NUM
gujaf-386	167	32	,	,	PUNCT
gujaf-386	167	33	april	april	PROPN
gujaf-386	167	34	,	,	PUNCT
gujaf-386	167	35	2025	2025	NUM
gujaf-386	167	36	311	311	NUM
gujaf-386	167	37	grading	grading	NOUN
gujaf-386	167	38	of	of	ADP
gujaf-386	167	39	roads	road	NOUN
gujaf-386	167	40	is	be	AUX
gujaf-386	167	41	executed	execute	VERB
gujaf-386	167	42	every	every	DET
gujaf-386	167	43	quarter	quarter	NOUN
gujaf-386	167	44	through	through	ADP
gujaf-386	167	45	internally	internally	ADV
gujaf-386	167	46	generated	generate	VERB
gujaf-386	167	47	revenue	revenue	NOUN
gujaf-386	167	48	.	.	PUNCT
gujaf-386	168	1	the	the	DET
gujaf-386	168	2	majority	majority	NOUN
gujaf-386	168	3	of	of	ADP
gujaf-386	168	4	the	the	DET
gujaf-386	168	5	respondents	respondent	NOUN
gujaf-386	168	6	also	also	ADV
gujaf-386	168	7	disagreed	disagree	VERB
gujaf-386	168	8	that	that	SCONJ
gujaf-386	168	9	the	the	DET
gujaf-386	168	10	level	level	NOUN
gujaf-386	168	11	of	of	ADP
gujaf-386	168	12	development	development	NOUN
gujaf-386	168	13	has	have	AUX
gujaf-386	168	14	encouraged	encourage	VERB
gujaf-386	168	15	people	people	NOUN
gujaf-386	168	16	to	to	PART
gujaf-386	168	17	pay	pay	VERB
gujaf-386	168	18	taxes	taxis	NOUN
gujaf-386	168	19	and	and	CCONJ
gujaf-386	168	20	strongly	strongly	ADV
gujaf-386	168	21	disagreed	disagree	VERB
gujaf-386	168	22	that	that	SCONJ
gujaf-386	168	23	asa	asa	PROPN
gujaf-386	168	24	is	be	AUX
gujaf-386	168	25	ahead	ahead	ADV
gujaf-386	168	26	of	of	ADP
gujaf-386	168	27	other	other	ADJ
gujaf-386	168	28	local	local	ADJ
gujaf-386	168	29	governments	government	NOUN
gujaf-386	168	30	in	in	ADP
gujaf-386	168	31	the	the	DET
gujaf-386	168	32	provision	provision	NOUN
gujaf-386	168	33	of	of	ADP
gujaf-386	168	34	basic	basic	ADJ
gujaf-386	168	35	amenities	amenity	NOUN
gujaf-386	168	36	and	and	CCONJ
gujaf-386	168	37	disagreed	disagree	VERB
gujaf-386	168	38	that	that	PRON
gujaf-386	168	39	igr	igr	NOUN
gujaf-386	168	40	in	in	ADP
gujaf-386	168	41	asa	asa	PROPN
gujaf-386	168	42	is	be	AUX
gujaf-386	168	43	used	use	VERB
gujaf-386	168	44	to	to	PART
gujaf-386	168	45	build	build	VERB
gujaf-386	168	46	shopping	shopping	NOUN
gujaf-386	168	47	complexes	complex	NOUN
gujaf-386	168	48	and	and	CCONJ
gujaf-386	168	49	modern	modern	ADJ
gujaf-386	168	50	market	market	NOUN
gujaf-386	168	51	in	in	ADP
gujaf-386	168	52	asa	asa	PROPN
gujaf-386	168	53	local	local	ADJ
gujaf-386	168	54	government	government	NOUN
gujaf-386	168	55	area	area	NOUN
gujaf-386	168	56	.	.	PUNCT
gujaf-386	169	1	peter	peter	PROPN
gujaf-386	169	2	and	and	CCONJ
gujaf-386	169	3	ferdinand	ferdinand	PROPN
gujaf-386	169	4	(	(	PUNCT
gujaf-386	169	5	2018	2018	NUM
gujaf-386	169	6	)	)	PUNCT
gujaf-386	169	7	analyzed	analyze	VERB
gujaf-386	169	8	the	the	DET
gujaf-386	169	9	relationship	relationship	NOUN
gujaf-386	169	10	between	between	ADP
gujaf-386	169	11	internally	internally	ADV
gujaf-386	169	12	generated	generate	VERB
gujaf-386	169	13	revenue	revenue	NOUN
gujaf-386	169	14	and	and	CCONJ
gujaf-386	169	15	capital	capital	NOUN
gujaf-386	169	16	expenditure	expenditure	NOUN
gujaf-386	169	17	utilization	utilization	NOUN
gujaf-386	169	18	in	in	ADP
gujaf-386	169	19	cross	cross	PROPN
gujaf-386	169	20	river	river	PROPN
gujaf-386	169	21	state	state	PROPN
gujaf-386	169	22	,	,	PUNCT
gujaf-386	169	23	nigeria	nigeria	PROPN
gujaf-386	169	24	,	,	PUNCT
gujaf-386	169	25	from	from	ADP
gujaf-386	169	26	2007	2007	NUM
gujaf-386	169	27	to	to	ADP
gujaf-386	169	28	2015	2015	NUM
gujaf-386	169	29	.	.	PUNCT
gujaf-386	170	1	secondary	secondary	ADJ
gujaf-386	170	2	data	datum	NOUN
gujaf-386	170	3	sought	seek	VERB
gujaf-386	170	4	from	from	ADP
gujaf-386	170	5	the	the	DET
gujaf-386	170	6	cross	cross	PROPN
gujaf-386	170	7	river	river	PROPN
gujaf-386	170	8	state	state	PROPN
gujaf-386	170	9	budget	budget	NOUN
gujaf-386	170	10	office	office	NOUN
gujaf-386	170	11	,	,	PUNCT
gujaf-386	170	12	internal	internal	ADJ
gujaf-386	170	13	revenue	revenue	NOUN
gujaf-386	170	14	service	service	NOUN
gujaf-386	170	15	,	,	PUNCT
gujaf-386	170	16	and	and	CCONJ
gujaf-386	170	17	ministry	ministry	PROPN
gujaf-386	170	18	of	of	ADP
gujaf-386	170	19	finance	finance	PROPN
gujaf-386	170	20	were	be	AUX
gujaf-386	170	21	used	use	VERB
gujaf-386	170	22	for	for	ADP
gujaf-386	170	23	the	the	DET
gujaf-386	170	24	study	study	NOUN
gujaf-386	170	25	.	.	PUNCT
gujaf-386	171	1	descriptive	descriptive	ADJ
gujaf-386	171	2	statistics	statistic	NOUN
gujaf-386	171	3	were	be	AUX
gujaf-386	171	4	used	use	VERB
gujaf-386	171	5	to	to	PART
gujaf-386	171	6	analyze	analyze	VERB
gujaf-386	171	7	the	the	DET
gujaf-386	171	8	relationship	relationship	NOUN
gujaf-386	171	9	between	between	ADP
gujaf-386	171	10	internally	internally	ADV
gujaf-386	171	11	generated	generate	VERB
gujaf-386	171	12	revenue	revenue	NOUN
gujaf-386	171	13	and	and	CCONJ
gujaf-386	171	14	capital	capital	NOUN
gujaf-386	171	15	expenditure	expenditure	NOUN
gujaf-386	171	16	utilization	utilization	NOUN
gujaf-386	171	17	in	in	ADP
gujaf-386	171	18	cross	cross	PROPN
gujaf-386	171	19	river	river	PROPN
gujaf-386	171	20	state	state	NOUN
gujaf-386	171	21	.	.	PUNCT
gujaf-386	172	1	findings	finding	NOUN
gujaf-386	172	2	from	from	ADP
gujaf-386	172	3	the	the	DET
gujaf-386	172	4	study	study	NOUN
gujaf-386	172	5	indicate	indicate	VERB
gujaf-386	172	6	that	that	SCONJ
gujaf-386	172	7	an	an	DET
gujaf-386	172	8	increase	increase	NOUN
gujaf-386	172	9	in	in	ADP
gujaf-386	172	10	government	government	NOUN
gujaf-386	172	11	expenditure	expenditure	NOUN
gujaf-386	172	12	without	without	ADP
gujaf-386	172	13	corresponding	correspond	VERB
gujaf-386	172	14	revenue	revenue	NOUN
gujaf-386	172	15	will	will	AUX
gujaf-386	172	16	widen	widen	VERB
gujaf-386	172	17	the	the	DET
gujaf-386	172	18	budget	budget	NOUN
gujaf-386	172	19	deficit	deficit	NOUN
gujaf-386	172	20	,	,	PUNCT
gujaf-386	172	21	stating	state	VERB
gujaf-386	172	22	that	that	SCONJ
gujaf-386	172	23	the	the	DET
gujaf-386	172	24	cross	cross	PROPN
gujaf-386	172	25	river	river	PROPN
gujaf-386	172	26	state	state	NOUN
gujaf-386	172	27	government	government	NOUN
gujaf-386	172	28	should	should	AUX
gujaf-386	172	29	increase	increase	VERB
gujaf-386	172	30	the	the	DET
gujaf-386	172	31	size	size	NOUN
gujaf-386	172	32	of	of	ADP
gujaf-386	172	33	its	its	PRON
gujaf-386	172	34	internally	internally	ADV
gujaf-386	172	35	generated	generate	VERB
gujaf-386	172	36	revenue	revenue	NOUN
gujaf-386	172	37	to	to	PART
gujaf-386	172	38	accommodate	accommodate	VERB
gujaf-386	172	39	the	the	DET
gujaf-386	172	40	capital	capital	NOUN
gujaf-386	172	41	expenditure	expenditure	NOUN
gujaf-386	172	42	of	of	ADP
gujaf-386	172	43	the	the	DET
gujaf-386	172	44	state	state	NOUN
gujaf-386	172	45	.	.	PUNCT
gujaf-386	173	1	ironkwe	ironkwe	PROPN
gujaf-386	173	2	and	and	CCONJ
gujaf-386	173	3	ndah	ndah	NOUN
gujaf-386	173	4	(	(	PUNCT
gujaf-386	173	5	2016	2016	NUM
gujaf-386	173	6	)	)	PUNCT
gujaf-386	173	7	investigated	investigate	VERB
gujaf-386	173	8	the	the	DET
gujaf-386	173	9	impact	impact	NOUN
gujaf-386	173	10	of	of	ADP
gujaf-386	173	11	internally	internally	ADV
gujaf-386	173	12	generated	generate	VERB
gujaf-386	173	13	revenue	revenue	NOUN
gujaf-386	173	14	on	on	ADP
gujaf-386	173	15	the	the	DET
gujaf-386	173	16	performance	performance	NOUN
gujaf-386	173	17	of	of	ADP
gujaf-386	173	18	local	local	ADJ
gujaf-386	173	19	governments	government	NOUN
gujaf-386	173	20	in	in	ADP
gujaf-386	173	21	rivers	river	NOUN
gujaf-386	173	22	state	state	NOUN
gujaf-386	173	23	.	.	PUNCT
gujaf-386	174	1	the	the	DET
gujaf-386	174	2	ex	ex	NOUN
gujaf-386	174	3	-	-	ADJ
gujaf-386	174	4	post	post	ADJ
gujaf-386	174	5	facto	facto	X
gujaf-386	174	6	research	research	NOUN
gujaf-386	174	7	design	design	NOUN
gujaf-386	174	8	or	or	CCONJ
gujaf-386	174	9	causalcomparative	causalcomparative	ADJ
gujaf-386	174	10	design	design	NOUN
gujaf-386	174	11	was	be	AUX
gujaf-386	174	12	adopted	adopt	VERB
gujaf-386	174	13	for	for	ADP
gujaf-386	174	14	the	the	DET
gujaf-386	174	15	study	study	NOUN
gujaf-386	174	16	.	.	PUNCT
gujaf-386	175	1	ogba	ogba	NOUN
gujaf-386	175	2	,	,	PUNCT
gujaf-386	175	3	egbema	egbema	ADV
gujaf-386	175	4	,	,	PUNCT
gujaf-386	175	5	and	and	CCONJ
gujaf-386	175	6	ndoni	ndoni	PROPN
gujaf-386	175	7	local	local	ADJ
gujaf-386	175	8	government	government	NOUN
gujaf-386	175	9	councils	council	NOUN
gujaf-386	175	10	were	be	AUX
gujaf-386	175	11	purposefully	purposefully	ADV
gujaf-386	175	12	selected	select	VERB
gujaf-386	175	13	for	for	ADP
gujaf-386	175	14	the	the	DET
gujaf-386	175	15	study	study	NOUN
gujaf-386	175	16	.	.	PUNCT
gujaf-386	176	1	statistical	statistical	ADJ
gujaf-386	176	2	analysis	analysis	NOUN
gujaf-386	176	3	was	be	AUX
gujaf-386	176	4	performed	perform	VERB
gujaf-386	176	5	using	use	VERB
gujaf-386	176	6	data	datum	NOUN
gujaf-386	176	7	from	from	ADP
gujaf-386	176	8	the	the	DET
gujaf-386	176	9	financial	financial	ADJ
gujaf-386	176	10	statement	statement	NOUN
gujaf-386	176	11	of	of	ADP
gujaf-386	176	12	the	the	DET
gujaf-386	176	13	council	council	NOUN
gujaf-386	176	14	from	from	ADP
gujaf-386	176	15	2006	2006	NUM
gujaf-386	176	16	to	to	ADP
gujaf-386	176	17	2013	2013	NUM
gujaf-386	176	18	sourced	source	VERB
gujaf-386	176	19	from	from	ADP
gujaf-386	176	20	the	the	DET
gujaf-386	176	21	office	office	NOUN
gujaf-386	176	22	of	of	ADP
gujaf-386	176	23	the	the	DET
gujaf-386	176	24	auditor	auditor	NOUN
gujaf-386	176	25	general	general	NOUN
gujaf-386	176	26	for	for	ADP
gujaf-386	176	27	local	local	ADJ
gujaf-386	176	28	government	government	NOUN
gujaf-386	176	29	.	.	PUNCT
gujaf-386	177	1	a	a	DET
gujaf-386	177	2	major	major	ADJ
gujaf-386	177	3	finding	finding	NOUN
gujaf-386	177	4	of	of	ADP
gujaf-386	177	5	the	the	DET
gujaf-386	177	6	study	study	NOUN
gujaf-386	177	7	was	be	AUX
gujaf-386	177	8	that	that	SCONJ
gujaf-386	177	9	tax	tax	NOUN
gujaf-386	177	10	revenue	revenue	NOUN
gujaf-386	177	11	displayed	display	VERB
gujaf-386	177	12	a	a	DET
gujaf-386	177	13	positive	positive	ADJ
gujaf-386	177	14	but	but	CCONJ
gujaf-386	177	15	insignificant	insignificant	ADJ
gujaf-386	177	16	influence	influence	NOUN
gujaf-386	177	17	on	on	ADP
gujaf-386	177	18	road	road	NOUN
gujaf-386	177	19	construction	construction	NOUN
gujaf-386	177	20	and	and	CCONJ
gujaf-386	177	21	maintenance	maintenance	NOUN
gujaf-386	177	22	.	.	PUNCT
gujaf-386	178	1	notwithstanding	notwithstanding	ADP
gujaf-386	178	2	the	the	DET
gujaf-386	178	3	insignificant	insignificant	ADJ
gujaf-386	178	4	influence	influence	NOUN
gujaf-386	178	5	of	of	ADP
gujaf-386	178	6	tax	tax	NOUN
gujaf-386	178	7	revenue	revenue	NOUN
gujaf-386	178	8	on	on	ADP
gujaf-386	178	9	road	road	NOUN
gujaf-386	178	10	construction	construction	NOUN
gujaf-386	178	11	and	and	CCONJ
gujaf-386	178	12	maintenance	maintenance	NOUN
gujaf-386	178	13	,	,	PUNCT
gujaf-386	178	14	the	the	DET
gujaf-386	178	15	study	study	NOUN
gujaf-386	178	16	concluded	conclude	VERB
gujaf-386	178	17	that	that	SCONJ
gujaf-386	178	18	tax	tax	NOUN
gujaf-386	178	19	revenue	revenue	NOUN
gujaf-386	178	20	and	and	CCONJ
gujaf-386	178	21	non	non	ADJ
gujaf-386	178	22	-	-	ADJ
gujaf-386	178	23	tax	tax	ADJ
gujaf-386	178	24	revenue	revenue	NOUN
gujaf-386	178	25	are	be	AUX
gujaf-386	178	26	vital	vital	ADJ
gujaf-386	178	27	ingredients	ingredient	NOUN
gujaf-386	178	28	in	in	ADP
gujaf-386	178	29	improving	improve	VERB
gujaf-386	178	30	the	the	DET
gujaf-386	178	31	performance	performance	NOUN
gujaf-386	178	32	of	of	ADP
gujaf-386	178	33	local	local	ADJ
gujaf-386	178	34	government	government	NOUN
gujaf-386	178	35	councils	council	NOUN
gujaf-386	178	36	in	in	ADP
gujaf-386	178	37	rivers	river	NOUN
gujaf-386	178	38	state	state	PROPN
gujaf-386	178	39	.	.	PUNCT
gujaf-386	179	1	sylvester	sylvester	PROPN
gujaf-386	179	2	(	(	PUNCT
gujaf-386	179	3	2020	2020	NUM
gujaf-386	179	4	)	)	PUNCT
gujaf-386	179	5	carried	carry	VERB
gujaf-386	179	6	out	out	ADP
gujaf-386	179	7	a	a	DET
gujaf-386	179	8	study	study	NOUN
gujaf-386	179	9	on	on	ADP
gujaf-386	179	10	external	external	ADJ
gujaf-386	179	11	debt	debt	NOUN
gujaf-386	179	12	and	and	CCONJ
gujaf-386	179	13	economic	economic	ADJ
gujaf-386	179	14	growth	growth	NOUN
gujaf-386	179	15	nexus	nexus	NOUN
gujaf-386	179	16	:	:	PUNCT
gujaf-386	179	17	empirical	empirical	ADJ
gujaf-386	179	18	evidence	evidence	NOUN
gujaf-386	179	19	from	from	ADP
gujaf-386	179	20	nigeria	nigeria	PROPN
gujaf-386	179	21	.	.	PUNCT
gujaf-386	180	1	the	the	DET
gujaf-386	180	2	aim	aim	NOUN
gujaf-386	180	3	was	be	AUX
gujaf-386	180	4	to	to	PART
gujaf-386	180	5	examine	examine	VERB
gujaf-386	180	6	the	the	DET
gujaf-386	180	7	relationship	relationship	NOUN
gujaf-386	180	8	between	between	ADP
gujaf-386	180	9	external	external	ADJ
gujaf-386	180	10	debt	debt	NOUN
gujaf-386	180	11	and	and	CCONJ
gujaf-386	180	12	economic	economic	ADJ
gujaf-386	180	13	growth	growth	NOUN
gujaf-386	180	14	for	for	ADP
gujaf-386	180	15	policy	policy	NOUN
gujaf-386	180	16	analysis	analysis	NOUN
gujaf-386	180	17	on	on	ADP
gujaf-386	180	18	public	public	ADJ
gujaf-386	180	19	finance	finance	NOUN
gujaf-386	180	20	and	and	CCONJ
gujaf-386	180	21	public	public	ADJ
gujaf-386	180	22	debt	debt	NOUN
gujaf-386	180	23	management	management	NOUN
gujaf-386	180	24	.	.	PUNCT
gujaf-386	181	1	data	datum	NOUN
gujaf-386	181	2	collected	collect	VERB
gujaf-386	181	3	on	on	ADP
gujaf-386	181	4	the	the	DET
gujaf-386	181	5	country	country	NOUN
gujaf-386	181	6	’s	’s	PART
gujaf-386	181	7	external	external	ADJ
gujaf-386	181	8	debt	debt	NOUN
gujaf-386	181	9	and	and	CCONJ
gujaf-386	181	10	gdp	gdp	NOUN
gujaf-386	181	11	growth	growth	NOUN
gujaf-386	181	12	rate	rate	NOUN
gujaf-386	181	13	were	be	AUX
gujaf-386	181	14	analyzed	analyze	VERB
gujaf-386	181	15	using	use	VERB
gujaf-386	181	16	root	root	NOUN
gujaf-386	181	17	test	test	NOUN
gujaf-386	181	18	and	and	CCONJ
gujaf-386	181	19	cointegration	cointegration	NOUN
gujaf-386	181	20	long	long	ADJ
gujaf-386	181	21	run	run	NOUN
gujaf-386	181	22	tests	test	NOUN
gujaf-386	181	23	.	.	PUNCT
gujaf-386	182	1	the	the	DET
gujaf-386	182	2	results	result	NOUN
gujaf-386	182	3	showed	show	VERB
gujaf-386	182	4	that	that	SCONJ
gujaf-386	182	5	debt	debt	NOUN
gujaf-386	182	6	overhang	overhang	NOUN
gujaf-386	182	7	variable	variable	NOUN
gujaf-386	182	8	and	and	CCONJ
gujaf-386	182	9	crowding	crowd	VERB
gujaf-386	182	10	out	out	ADP
gujaf-386	182	11	effect	effect	NOUN
gujaf-386	182	12	variable	variable	NOUN
gujaf-386	182	13	depress	depress	VERB
gujaf-386	182	14	the	the	DET
gujaf-386	182	15	level	level	NOUN
gujaf-386	182	16	of	of	ADP
gujaf-386	182	17	investment	investment	NOUN
gujaf-386	182	18	affecting	affect	VERB
gujaf-386	182	19	adversely	adversely	ADV
gujaf-386	182	20	,	,	PUNCT
gujaf-386	182	21	the	the	DET
gujaf-386	182	22	economic	economic	ADJ
gujaf-386	182	23	growth	growth	NOUN
gujaf-386	182	24	of	of	ADP
gujaf-386	182	25	the	the	DET
gujaf-386	182	26	country	country	NOUN
gujaf-386	182	27	.	.	PUNCT
gujaf-386	183	1	amani	amani	PROPN
gujaf-386	183	2	(	(	PUNCT
gujaf-386	183	3	2018	2018	NUM
gujaf-386	183	4	)	)	PUNCT
gujaf-386	183	5	examined	examine	VERB
gujaf-386	183	6	the	the	DET
gujaf-386	183	7	impact	impact	NOUN
gujaf-386	183	8	of	of	ADP
gujaf-386	183	9	government	government	NOUN
gujaf-386	183	10	debt	debt	NOUN
gujaf-386	183	11	on	on	ADP
gujaf-386	183	12	macroeconomic	macroeconomic	ADJ
gujaf-386	183	13	indicators	indicator	NOUN
gujaf-386	183	14	:	:	PUNCT
gujaf-386	183	15	evidence	evidence	NOUN
gujaf-386	183	16	from	from	ADP
gujaf-386	183	17	g7	g7	PROPN
gujaf-386	183	18	and	and	CCONJ
gujaf-386	183	19	asean	asean	ADJ
gujaf-386	183	20	countries	country	NOUN
gujaf-386	183	21	.	.	PUNCT
gujaf-386	184	1	the	the	DET
gujaf-386	184	2	aim	aim	NOUN
gujaf-386	184	3	was	be	AUX
gujaf-386	184	4	to	to	PART
gujaf-386	184	5	investigate	investigate	VERB
gujaf-386	184	6	the	the	DET
gujaf-386	184	7	impact	impact	NOUN
gujaf-386	184	8	of	of	ADP
gujaf-386	184	9	government	government	NOUN
gujaf-386	184	10	debt	debt	NOUN
gujaf-386	184	11	on	on	ADP
gujaf-386	184	12	certain	certain	ADJ
gujaf-386	184	13	macroeconomic	macroeconomic	ADJ
gujaf-386	184	14	and	and	CCONJ
gujaf-386	184	15	wellbeing	wellbee	VERB
gujaf-386	184	16	indicators	indicator	NOUN
gujaf-386	184	17	in	in	ADP
gujaf-386	184	18	a	a	DET
gujaf-386	184	19	group	group	NOUN
gujaf-386	184	20	of	of	ADP
gujaf-386	184	21	industrialized	industrialized	ADJ
gujaf-386	184	22	and	and	CCONJ
gujaf-386	184	23	developing	develop	VERB
gujaf-386	184	24	countries	country	NOUN
gujaf-386	184	25	.	.	PUNCT
gujaf-386	185	1	the	the	DET
gujaf-386	185	2	results	result	NOUN
gujaf-386	185	3	of	of	ADP
gujaf-386	185	4	empirical	empirical	ADJ
gujaf-386	185	5	analysis	analysis	NOUN
gujaf-386	185	6	of	of	ADP
gujaf-386	185	7	correlation	correlation	NOUN
gujaf-386	185	8	indicated	indicate	VERB
gujaf-386	185	9	a	a	DET
gujaf-386	185	10	positive	positive	ADJ
gujaf-386	185	11	relationship	relationship	NOUN
gujaf-386	185	12	between	between	ADP
gujaf-386	185	13	government	government	NOUN
gujaf-386	185	14	debt	debt	NOUN
gujaf-386	185	15	and	and	CCONJ
gujaf-386	185	16	macroeconomic	macroeconomic	ADJ
gujaf-386	185	17	indicator	indicator	NOUN
gujaf-386	185	18	(	(	PUNCT
gujaf-386	185	19	gdp	gdp	NOUN
gujaf-386	185	20	per	per	ADP
gujaf-386	185	21	capita	capita	NOUN
gujaf-386	185	22	)	)	PUNCT
gujaf-386	185	23	in	in	ADP
gujaf-386	185	24	g7	g7	PROPN
gujaf-386	185	25	countries	country	NOUN
gujaf-386	185	26	while	while	SCONJ
gujaf-386	185	27	government	government	NOUN
gujaf-386	185	28	debt	debt	NOUN
gujaf-386	185	29	of	of	ADP
gujaf-386	185	30	asean	asean	ADJ
gujaf-386	185	31	countries	country	NOUN
gujaf-386	185	32	has	have	VERB
gujaf-386	185	33	a	a	DET
gujaf-386	185	34	negative	negative	ADJ
gujaf-386	185	35	impact	impact	NOUN
gujaf-386	185	36	on	on	ADP
gujaf-386	185	37	macro	macro	ADJ
gujaf-386	185	38	-	-	ADJ
gujaf-386	185	39	economic	economic	ADJ
gujaf-386	185	40	and	and	CCONJ
gujaf-386	185	41	wellbeing	wellbee	VERB
gujaf-386	185	42	indicators	indicator	NOUN
gujaf-386	185	43	.	.	PUNCT
gujaf-386	186	1	morufu	morufu	PROPN
gujaf-386	186	2	and	and	CCONJ
gujaf-386	186	3	babatope	babatope	NOUN
gujaf-386	186	4	(	(	PUNCT
gujaf-386	186	5	2017	2017	NUM
gujaf-386	186	6	)	)	PUNCT
gujaf-386	186	7	appraised	appraise	VERB
gujaf-386	186	8	the	the	DET
gujaf-386	186	9	influence	influence	NOUN
gujaf-386	186	10	of	of	ADP
gujaf-386	186	11	igr	igr	NOUN
gujaf-386	186	12	on	on	ADP
gujaf-386	186	13	the	the	DET
gujaf-386	186	14	revenue	revenue	NOUN
gujaf-386	186	15	profile	profile	NOUN
gujaf-386	186	16	of	of	ADP
gujaf-386	186	17	southwestern	southwestern	ADJ
gujaf-386	186	18	state	state	NOUN
gujaf-386	186	19	governments	government	NOUN
gujaf-386	186	20	of	of	ADP
gujaf-386	186	21	nigeria	nigeria	PROPN
gujaf-386	186	22	and	and	CCONJ
gujaf-386	186	23	how	how	SCONJ
gujaf-386	186	24	this	this	PRON
gujaf-386	186	25	has	have	AUX
gujaf-386	186	26	impacted	impact	VERB
gujaf-386	186	27	their	their	PRON
gujaf-386	186	28	capital	capital	NOUN
gujaf-386	186	29	expenditure	expenditure	NOUN
gujaf-386	186	30	between	between	ADP
gujaf-386	186	31	2006	2006	NUM
gujaf-386	186	32	and	and	CCONJ
gujaf-386	186	33	2015	2015	NUM
gujaf-386	186	34	.	.	PUNCT
gujaf-386	187	1	the	the	DET
gujaf-386	187	2	research	research	NOUN
gujaf-386	187	3	design	design	NOUN
gujaf-386	187	4	adopted	adopt	VERB
gujaf-386	187	5	was	be	AUX
gujaf-386	187	6	expo	expo	ADV
gujaf-386	187	7	facto	facto	ADJ
gujaf-386	187	8	and	and	CCONJ
gujaf-386	187	9	descriptive	descriptive	ADJ
gujaf-386	187	10	research	research	NOUN
gujaf-386	187	11	of	of	ADP
gujaf-386	187	12	a	a	DET
gujaf-386	187	13	survey	survey	NOUN
gujaf-386	187	14	type	type	NOUN
gujaf-386	187	15	.	.	PUNCT
gujaf-386	188	1	the	the	DET
gujaf-386	188	2	adopted	adopt	VERB
gujaf-386	188	3	descriptive	descriptive	ADJ
gujaf-386	188	4	statistics	statistic	NOUN
gujaf-386	188	5	and	and	CCONJ
gujaf-386	188	6	ols	ol	NOUN
gujaf-386	188	7	multiple	multiple	ADJ
gujaf-386	188	8	regression	regression	NOUN
gujaf-386	188	9	analysis	analysis	NOUN
gujaf-386	188	10	to	to	PART
gujaf-386	188	11	carry	carry	VERB
gujaf-386	188	12	gusau	gusau	ADJ
gujaf-386	188	13	journal	journal	NOUN
gujaf-386	188	14	of	of	ADP
gujaf-386	188	15	accounting	accounting	NOUN
gujaf-386	188	16	and	and	CCONJ
gujaf-386	188	17	finance	finance	NOUN
gujaf-386	188	18	,	,	PUNCT
gujaf-386	188	19	vol.6	vol.6	PROPN
gujaf-386	188	20	,	,	PUNCT
gujaf-386	188	21	issue	issue	NOUN
gujaf-386	188	22	1	1	NUM
gujaf-386	188	23	,	,	PUNCT
gujaf-386	188	24	april	april	PROPN
gujaf-386	188	25	,	,	PUNCT
gujaf-386	188	26	2025	2025	NUM
gujaf-386	188	27	312	312	NUM
gujaf-386	188	28	out	out	ADP
gujaf-386	188	29	its	its	PRON
gujaf-386	188	30	study	study	NOUN
gujaf-386	188	31	.	.	PUNCT
gujaf-386	189	1	three	three	NUM
gujaf-386	189	2	states	state	NOUN
gujaf-386	189	3	osun	osun	PROPN
gujaf-386	189	4	,	,	PUNCT
gujaf-386	189	5	ondo	ondo	NOUN
gujaf-386	189	6	,	,	PUNCT
gujaf-386	189	7	and	and	CCONJ
gujaf-386	189	8	ekiti	ekiti	PROPN
gujaf-386	189	9	were	be	AUX
gujaf-386	189	10	selected	select	VERB
gujaf-386	189	11	from	from	ADP
gujaf-386	189	12	the	the	DET
gujaf-386	189	13	six	six	NUM
gujaf-386	189	14	southwestern	southwestern	ADJ
gujaf-386	189	15	states	state	NOUN
gujaf-386	189	16	to	to	PART
gujaf-386	189	17	form	form	VERB
gujaf-386	189	18	the	the	DET
gujaf-386	189	19	sample	sample	NOUN
gujaf-386	189	20	for	for	ADP
gujaf-386	189	21	the	the	DET
gujaf-386	189	22	study	study	NOUN
gujaf-386	189	23	.	.	PUNCT
gujaf-386	190	1	data	datum	NOUN
gujaf-386	190	2	were	be	AUX
gujaf-386	190	3	collected	collect	VERB
gujaf-386	190	4	from	from	ADP
gujaf-386	190	5	secondary	secondary	ADJ
gujaf-386	190	6	sources	source	NOUN
gujaf-386	190	7	where	where	SCONJ
gujaf-386	190	8	specific	specific	ADJ
gujaf-386	190	9	variables	variable	NOUN
gujaf-386	190	10	such	such	ADJ
gujaf-386	190	11	as	as	ADP
gujaf-386	190	12	state	state	NOUN
gujaf-386	190	13	igrs	igrs	NOUN
gujaf-386	190	14	and	and	CCONJ
gujaf-386	190	15	revenue	revenue	NOUN
gujaf-386	190	16	profile	profile	NOUN
gujaf-386	190	17	/	/	SYM
gujaf-386	190	18	total	total	NOUN
gujaf-386	190	19	revenue	revenue	NOUN
gujaf-386	190	20	and	and	CCONJ
gujaf-386	190	21	capital	capital	NOUN
gujaf-386	190	22	expenditure	expenditure	NOUN
gujaf-386	190	23	were	be	AUX
gujaf-386	190	24	extracted	extract	VERB
gujaf-386	190	25	from	from	ADP
gujaf-386	190	26	the	the	DET
gujaf-386	190	27	financial	financial	ADJ
gujaf-386	190	28	statements	statement	NOUN
gujaf-386	190	29	of	of	ADP
gujaf-386	190	30	the	the	DET
gujaf-386	190	31	selected	select	VERB
gujaf-386	190	32	states	state	NOUN
gujaf-386	190	33	collected	collect	VERB
gujaf-386	190	34	from	from	ADP
gujaf-386	190	35	the	the	DET
gujaf-386	190	36	state	state	NOUN
gujaf-386	190	37	government	government	NOUN
gujaf-386	190	38	’s	’s	PART
gujaf-386	190	39	accountant	accountant	NOUN
gujaf-386	190	40	general	general	ADJ
gujaf-386	190	41	offices	office	NOUN
gujaf-386	190	42	for	for	ADP
gujaf-386	190	43	the	the	DET
gujaf-386	190	44	period	period	NOUN
gujaf-386	190	45	.	.	PUNCT
gujaf-386	191	1	findings	finding	NOUN
gujaf-386	191	2	from	from	ADP
gujaf-386	191	3	the	the	DET
gujaf-386	191	4	study	study	NOUN
gujaf-386	191	5	showed	show	VERB
gujaf-386	191	6	that	that	SCONJ
gujaf-386	191	7	there	there	PRON
gujaf-386	191	8	was	be	VERB
gujaf-386	191	9	a	a	DET
gujaf-386	191	10	significant	significant	ADJ
gujaf-386	191	11	difference	difference	NOUN
gujaf-386	191	12	between	between	ADP
gujaf-386	191	13	the	the	DET
gujaf-386	191	14	major	major	ADJ
gujaf-386	191	15	components	component	NOUN
gujaf-386	191	16	of	of	ADP
gujaf-386	191	17	igr	igr	NOUN
gujaf-386	191	18	of	of	ADP
gujaf-386	191	19	the	the	DET
gujaf-386	191	20	sampled	sample	VERB
gujaf-386	191	21	states	state	NOUN
gujaf-386	191	22	except	except	SCONJ
gujaf-386	191	23	for	for	ADP
gujaf-386	191	24	taxes	taxis	NOUN
gujaf-386	191	25	.	.	PUNCT
gujaf-386	192	1	the	the	DET
gujaf-386	192	2	result	result	NOUN
gujaf-386	192	3	of	of	ADP
gujaf-386	192	4	the	the	DET
gujaf-386	192	5	study	study	NOUN
gujaf-386	192	6	further	far	ADV
gujaf-386	192	7	revealed	reveal	VERB
gujaf-386	192	8	that	that	SCONJ
gujaf-386	192	9	there	there	PRON
gujaf-386	192	10	was	be	VERB
gujaf-386	192	11	a	a	DET
gujaf-386	192	12	significant	significant	ADJ
gujaf-386	192	13	positive	positive	ADJ
gujaf-386	192	14	correlation	correlation	NOUN
gujaf-386	192	15	between	between	ADP
gujaf-386	192	16	internally	internally	ADV
gujaf-386	192	17	generated	generate	VERB
gujaf-386	192	18	revenue	revenue	NOUN
gujaf-386	192	19	and	and	CCONJ
gujaf-386	192	20	the	the	DET
gujaf-386	192	21	revenue	revenue	NOUN
gujaf-386	192	22	profile	profile	NOUN
gujaf-386	192	23	of	of	ADP
gujaf-386	192	24	ekiti	ekiti	ADJ
gujaf-386	192	25	,	,	PUNCT
gujaf-386	192	26	osun	osun	ADJ
gujaf-386	192	27	,	,	PUNCT
gujaf-386	192	28	and	and	CCONJ
gujaf-386	192	29	ondo	ondo	NOUN
gujaf-386	192	30	states	state	NOUN
gujaf-386	192	31	.	.	PUNCT
gujaf-386	193	1	the	the	DET
gujaf-386	193	2	study	study	NOUN
gujaf-386	193	3	further	far	ADV
gujaf-386	193	4	showed	show	VERB
gujaf-386	193	5	that	that	SCONJ
gujaf-386	193	6	the	the	DET
gujaf-386	193	7	igr	igr	NOUN
gujaf-386	193	8	had	have	VERB
gujaf-386	193	9	no	no	DET
gujaf-386	193	10	significant	significant	ADJ
gujaf-386	193	11	influence	influence	NOUN
gujaf-386	193	12	on	on	ADP
gujaf-386	193	13	the	the	DET
gujaf-386	193	14	capital	capital	NOUN
gujaf-386	193	15	expenditure	expenditure	NOUN
gujaf-386	193	16	of	of	ADP
gujaf-386	193	17	ekiti	ekiti	NOUN
gujaf-386	193	18	and	and	CCONJ
gujaf-386	193	19	ondo	ondo	VERB
gujaf-386	193	20	state	state	NOUN
gujaf-386	193	21	respectively	respectively	ADV
gujaf-386	193	22	.	.	PUNCT
gujaf-386	194	1	however	however	ADV
gujaf-386	194	2	,	,	PUNCT
gujaf-386	194	3	there	there	PRON
gujaf-386	194	4	was	be	VERB
gujaf-386	194	5	a	a	DET
gujaf-386	194	6	significant	significant	ADJ
gujaf-386	194	7	influence	influence	NOUN
gujaf-386	194	8	of	of	ADP
gujaf-386	194	9	osun	osun	PROPN
gujaf-386	194	10	state	state	NOUN
gujaf-386	194	11	igr	igr	NOUN
gujaf-386	194	12	on	on	ADP
gujaf-386	194	13	capital	capital	NOUN
gujaf-386	194	14	expenditure	expenditure	NOUN
gujaf-386	194	15	.	.	PUNCT
gujaf-386	195	1	the	the	DET
gujaf-386	195	2	empirical	empirical	ADJ
gujaf-386	195	3	literature	literature	NOUN
gujaf-386	195	4	reviewed	review	VERB
gujaf-386	195	5	consistently	consistently	ADV
gujaf-386	195	6	shows	show	VERB
gujaf-386	195	7	that	that	SCONJ
gujaf-386	195	8	internally	internally	ADV
gujaf-386	195	9	generated	generate	VERB
gujaf-386	195	10	revenue	revenue	NOUN
gujaf-386	195	11	(	(	PUNCT
gujaf-386	195	12	igr	igr	PROPN
gujaf-386	195	13	)	)	PUNCT
gujaf-386	195	14	plays	play	VERB
gujaf-386	195	15	a	a	DET
gujaf-386	195	16	crucial	crucial	ADJ
gujaf-386	195	17	role	role	NOUN
gujaf-386	195	18	in	in	ADP
gujaf-386	195	19	the	the	DET
gujaf-386	195	20	fiscal	fiscal	ADJ
gujaf-386	195	21	management	management	NOUN
gujaf-386	195	22	and	and	CCONJ
gujaf-386	195	23	economic	economic	ADJ
gujaf-386	195	24	development	development	NOUN
gujaf-386	195	25	of	of	ADP
gujaf-386	195	26	nigerian	nigerian	ADJ
gujaf-386	195	27	states	state	NOUN
gujaf-386	195	28	and	and	CCONJ
gujaf-386	195	29	local	local	ADJ
gujaf-386	195	30	governments	government	NOUN
gujaf-386	195	31	.	.	PUNCT
gujaf-386	196	1	most	most	ADJ
gujaf-386	196	2	studies	study	NOUN
gujaf-386	196	3	agree	agree	VERB
gujaf-386	196	4	that	that	SCONJ
gujaf-386	196	5	components	component	NOUN
gujaf-386	196	6	of	of	ADP
gujaf-386	196	7	igr	igr	NOUN
gujaf-386	196	8	such	such	ADJ
gujaf-386	196	9	as	as	ADP
gujaf-386	196	10	pay	pay	NOUN
gujaf-386	196	11	as	as	SCONJ
gujaf-386	196	12	you	you	PRON
gujaf-386	196	13	earn	earn	VERB
gujaf-386	196	14	(	(	PUNCT
gujaf-386	196	15	paye	paye	NOUN
gujaf-386	196	16	)	)	PUNCT
gujaf-386	196	17	,	,	PUNCT
gujaf-386	196	18	direct	direct	ADJ
gujaf-386	196	19	assessment	assessment	NOUN
gujaf-386	196	20	,	,	PUNCT
gujaf-386	196	21	and	and	CCONJ
gujaf-386	196	22	road	road	NOUN
gujaf-386	196	23	taxes	taxis	NOUN
gujaf-386	196	24	have	have	VERB
gujaf-386	196	25	significant	significant	ADJ
gujaf-386	196	26	impacts	impact	NOUN
gujaf-386	196	27	on	on	ADP
gujaf-386	196	28	government	government	NOUN
gujaf-386	196	29	finance	finance	NOUN
gujaf-386	196	30	,	,	PUNCT
gujaf-386	196	31	but	but	CCONJ
gujaf-386	196	32	the	the	DET
gujaf-386	196	33	effectiveness	effectiveness	NOUN
gujaf-386	196	34	and	and	CCONJ
gujaf-386	196	35	efficiency	efficiency	NOUN
gujaf-386	196	36	of	of	ADP
gujaf-386	196	37	revenue	revenue	NOUN
gujaf-386	196	38	utilization	utilization	NOUN
gujaf-386	196	39	vary	vary	VERB
gujaf-386	196	40	across	across	ADP
gujaf-386	196	41	regions	region	NOUN
gujaf-386	196	42	and	and	CCONJ
gujaf-386	196	43	levels	level	NOUN
gujaf-386	196	44	of	of	ADP
gujaf-386	196	45	government	government	NOUN
gujaf-386	196	46	.	.	PUNCT
gujaf-386	197	1	fasoye	fasoye	PROPN
gujaf-386	197	2	(	(	PUNCT
gujaf-386	197	3	2020	2020	NUM
gujaf-386	197	4	)	)	PUNCT
gujaf-386	197	5	found	find	VERB
gujaf-386	197	6	that	that	SCONJ
gujaf-386	197	7	paye	paye	NOUN
gujaf-386	197	8	and	and	CCONJ
gujaf-386	197	9	road	road	NOUN
gujaf-386	197	10	taxes	taxis	NOUN
gujaf-386	197	11	are	be	AUX
gujaf-386	197	12	the	the	DET
gujaf-386	197	13	main	main	ADJ
gujaf-386	197	14	determinants	determinant	NOUN
gujaf-386	197	15	of	of	ADP
gujaf-386	197	16	igr	igr	NOUN
gujaf-386	197	17	,	,	PUNCT
gujaf-386	197	18	largely	largely	ADV
gujaf-386	197	19	because	because	SCONJ
gujaf-386	197	20	they	they	PRON
gujaf-386	197	21	are	be	AUX
gujaf-386	197	22	less	less	ADV
gujaf-386	197	23	vulnerable	vulnerable	ADJ
gujaf-386	197	24	to	to	ADP
gujaf-386	197	25	corruption	corruption	NOUN
gujaf-386	197	26	compared	compare	VERB
gujaf-386	197	27	to	to	ADP
gujaf-386	197	28	other	other	ADJ
gujaf-386	197	29	revenue	revenue	NOUN
gujaf-386	197	30	sources	source	NOUN
gujaf-386	197	31	.	.	PUNCT
gujaf-386	198	1	however	however	ADV
gujaf-386	198	2	,	,	PUNCT
gujaf-386	198	3	the	the	DET
gujaf-386	198	4	study	study	NOUN
gujaf-386	198	5	also	also	ADV
gujaf-386	198	6	pointed	point	VERB
gujaf-386	198	7	out	out	ADP
gujaf-386	198	8	the	the	DET
gujaf-386	198	9	underutilization	underutilization	NOUN
gujaf-386	198	10	of	of	ADP
gujaf-386	198	11	alternative	alternative	ADJ
gujaf-386	198	12	igr	igr	NOUN
gujaf-386	198	13	sources	source	NOUN
gujaf-386	198	14	by	by	ADP
gujaf-386	198	15	state	state	NOUN
gujaf-386	198	16	governments	government	NOUN
gujaf-386	198	17	.	.	PUNCT
gujaf-386	199	1	similarly	similarly	ADV
gujaf-386	199	2	,	,	PUNCT
gujaf-386	199	3	nwafor	nwafor	PROPN
gujaf-386	199	4	et	et	PROPN
gujaf-386	199	5	al	al	PROPN
gujaf-386	199	6	.	.	PROPN
gujaf-386	199	7	(	(	PUNCT
gujaf-386	199	8	2021	2021	NUM
gujaf-386	199	9	)	)	PUNCT
gujaf-386	199	10	,	,	PUNCT
gujaf-386	199	11	studying	study	VERB
gujaf-386	199	12	land	land	NOUN
gujaf-386	199	13	-	-	PUNCT
gujaf-386	199	14	based	base	VERB
gujaf-386	199	15	revenues	revenue	NOUN
gujaf-386	199	16	,	,	PUNCT
gujaf-386	199	17	observed	observe	VERB
gujaf-386	199	18	persistent	persistent	ADJ
gujaf-386	199	19	underperformance	underperformance	NOUN
gujaf-386	199	20	relative	relative	ADJ
gujaf-386	199	21	to	to	ADP
gujaf-386	199	22	budgeted	budget	VERB
gujaf-386	199	23	expectations	expectation	NOUN
gujaf-386	199	24	,	,	PUNCT
gujaf-386	199	25	highlighting	highlight	VERB
gujaf-386	199	26	inefficiencies	inefficiency	NOUN
gujaf-386	199	27	,	,	PUNCT
gujaf-386	199	28	leakages	leakage	NOUN
gujaf-386	199	29	,	,	PUNCT
gujaf-386	199	30	and	and	CCONJ
gujaf-386	199	31	the	the	DET
gujaf-386	199	32	need	need	NOUN
gujaf-386	199	33	for	for	ADP
gujaf-386	199	34	improved	improved	ADJ
gujaf-386	199	35	monitoring	monitoring	NOUN
gujaf-386	199	36	systems	system	NOUN
gujaf-386	199	37	.	.	PUNCT
gujaf-386	200	1	nkechi	nkechi	PROPN
gujaf-386	200	2	and	and	CCONJ
gujaf-386	200	3	onuora	onuora	PROPN
gujaf-386	200	4	(	(	PUNCT
gujaf-386	200	5	2018	2018	NUM
gujaf-386	200	6	)	)	PUNCT
gujaf-386	200	7	reported	report	VERB
gujaf-386	200	8	a	a	DET
gujaf-386	200	9	significant	significant	ADJ
gujaf-386	200	10	relationship	relationship	NOUN
gujaf-386	200	11	between	between	ADP
gujaf-386	200	12	igr	igr	NOUN
gujaf-386	200	13	and	and	CCONJ
gujaf-386	200	14	infrastructure	infrastructure	NOUN
gujaf-386	200	15	development	development	NOUN
gujaf-386	200	16	in	in	ADP
gujaf-386	200	17	the	the	DET
gujaf-386	200	18	southeastern	southeastern	ADJ
gujaf-386	200	19	states	state	NOUN
gujaf-386	200	20	,	,	PUNCT
gujaf-386	200	21	suggesting	suggest	VERB
gujaf-386	200	22	that	that	SCONJ
gujaf-386	200	23	increased	increase	VERB
gujaf-386	200	24	igr	igr	NOUN
gujaf-386	200	25	can	can	AUX
gujaf-386	200	26	directly	directly	ADV
gujaf-386	200	27	support	support	VERB
gujaf-386	200	28	developmental	developmental	ADJ
gujaf-386	200	29	goals	goal	NOUN
gujaf-386	200	30	if	if	SCONJ
gujaf-386	200	31	properly	properly	ADV
gujaf-386	200	32	harnessed	harness	VERB
gujaf-386	200	33	.	.	PUNCT
gujaf-386	201	1	at	at	ADP
gujaf-386	201	2	the	the	DET
gujaf-386	201	3	local	local	ADJ
gujaf-386	201	4	government	government	NOUN
gujaf-386	201	5	level	level	NOUN
gujaf-386	201	6	,	,	PUNCT
gujaf-386	201	7	amin	amin	NOUN
gujaf-386	201	8	(	(	PUNCT
gujaf-386	201	9	2018	2018	NUM
gujaf-386	201	10	)	)	PUNCT
gujaf-386	201	11	revealed	reveal	VERB
gujaf-386	201	12	that	that	SCONJ
gujaf-386	201	13	despite	despite	SCONJ
gujaf-386	201	14	potential	potential	ADJ
gujaf-386	201	15	revenue	revenue	NOUN
gujaf-386	201	16	from	from	ADP
gujaf-386	201	17	markets	market	NOUN
gujaf-386	201	18	and	and	CCONJ
gujaf-386	201	19	permits	permit	NOUN
gujaf-386	201	20	,	,	PUNCT
gujaf-386	201	21	inefficiencies	inefficiency	NOUN
gujaf-386	201	22	in	in	ADP
gujaf-386	201	23	tax	tax	NOUN
gujaf-386	201	24	enforcement	enforcement	NOUN
gujaf-386	201	25	and	and	CCONJ
gujaf-386	201	26	poor	poor	ADJ
gujaf-386	201	27	service	service	NOUN
gujaf-386	201	28	delivery	delivery	NOUN
gujaf-386	201	29	discouraged	discourage	VERB
gujaf-386	201	30	tax	tax	NOUN
gujaf-386	201	31	compliance	compliance	NOUN
gujaf-386	201	32	,	,	PUNCT
gujaf-386	201	33	weakening	weaken	VERB
gujaf-386	201	34	the	the	DET
gujaf-386	201	35	development	development	NOUN
gujaf-386	201	36	impact	impact	NOUN
gujaf-386	201	37	of	of	ADP
gujaf-386	201	38	igr	igr	NOUN
gujaf-386	201	39	.	.	PUNCT
gujaf-386	202	1	more	more	ADV
gujaf-386	202	2	so	so	ADV
gujaf-386	202	3	,	,	PUNCT
gujaf-386	202	4	peter	peter	PROPN
gujaf-386	202	5	and	and	CCONJ
gujaf-386	202	6	ferdinand	ferdinand	PROPN
gujaf-386	202	7	(	(	PUNCT
gujaf-386	202	8	2018	2018	NUM
gujaf-386	202	9	)	)	PUNCT
gujaf-386	202	10	emphasized	emphasize	VERB
gujaf-386	202	11	that	that	SCONJ
gujaf-386	202	12	without	without	ADP
gujaf-386	202	13	a	a	DET
gujaf-386	202	14	corresponding	corresponding	ADJ
gujaf-386	202	15	rise	rise	NOUN
gujaf-386	202	16	in	in	ADP
gujaf-386	202	17	internally	internally	ADV
gujaf-386	202	18	generated	generate	VERB
gujaf-386	202	19	revenue	revenue	NOUN
gujaf-386	202	20	,	,	PUNCT
gujaf-386	202	21	increases	increase	NOUN
gujaf-386	202	22	in	in	ADP
gujaf-386	202	23	government	government	NOUN
gujaf-386	202	24	expenditure	expenditure	NOUN
gujaf-386	202	25	widen	widen	NOUN
gujaf-386	202	26	budget	budget	NOUN
gujaf-386	202	27	deficits	deficit	NOUN
gujaf-386	202	28	,	,	PUNCT
gujaf-386	202	29	advocating	advocate	VERB
gujaf-386	202	30	for	for	ADP
gujaf-386	202	31	a	a	DET
gujaf-386	202	32	strategic	strategic	ADJ
gujaf-386	202	33	focus	focus	NOUN
gujaf-386	202	34	on	on	ADP
gujaf-386	202	35	boosting	boost	VERB
gujaf-386	202	36	igr	igr	NOUN
gujaf-386	202	37	to	to	PART
gujaf-386	202	38	support	support	VERB
gujaf-386	202	39	capital	capital	NOUN
gujaf-386	202	40	projects	project	NOUN
gujaf-386	202	41	.	.	PUNCT
gujaf-386	203	1	studies	study	NOUN
gujaf-386	203	2	like	like	ADP
gujaf-386	203	3	ironkwe	ironkwe	NOUN
gujaf-386	203	4	and	and	CCONJ
gujaf-386	203	5	ndah	ndah	NOUN
gujaf-386	203	6	(	(	PUNCT
gujaf-386	203	7	2016	2016	NUM
gujaf-386	203	8	)	)	PUNCT
gujaf-386	203	9	noted	note	VERB
gujaf-386	203	10	that	that	SCONJ
gujaf-386	203	11	while	while	SCONJ
gujaf-386	203	12	tax	tax	NOUN
gujaf-386	203	13	revenues	revenue	NOUN
gujaf-386	203	14	positively	positively	ADV
gujaf-386	203	15	impact	impact	VERB
gujaf-386	203	16	public	public	ADJ
gujaf-386	203	17	projects	project	NOUN
gujaf-386	203	18	like	like	ADP
gujaf-386	203	19	road	road	NOUN
gujaf-386	203	20	construction	construction	NOUN
gujaf-386	203	21	,	,	PUNCT
gujaf-386	203	22	the	the	DET
gujaf-386	203	23	influence	influence	NOUN
gujaf-386	203	24	is	be	AUX
gujaf-386	203	25	often	often	ADV
gujaf-386	203	26	statistically	statistically	ADV
gujaf-386	203	27	insignificant	insignificant	ADJ
gujaf-386	203	28	,	,	PUNCT
gujaf-386	203	29	underlining	underline	VERB
gujaf-386	203	30	governance	governance	NOUN
gujaf-386	203	31	and	and	CCONJ
gujaf-386	203	32	administration	administration	NOUN
gujaf-386	203	33	challenges	challenge	NOUN
gujaf-386	203	34	.	.	PUNCT
gujaf-386	204	1	other	other	ADJ
gujaf-386	204	2	macro	macro	ADJ
gujaf-386	204	3	-	-	NOUN
gujaf-386	204	4	level	level	NOUN
gujaf-386	204	5	studies	study	NOUN
gujaf-386	204	6	(	(	PUNCT
gujaf-386	204	7	sylvester	sylvester	NOUN
gujaf-386	204	8	,	,	PUNCT
gujaf-386	204	9	2020	2020	NUM
gujaf-386	204	10	;	;	PUNCT
gujaf-386	204	11	amani	amani	PROPN
gujaf-386	204	12	,	,	PUNCT
gujaf-386	204	13	2018	2018	NUM
gujaf-386	204	14	)	)	PUNCT
gujaf-386	204	15	on	on	ADP
gujaf-386	204	16	public	public	ADJ
gujaf-386	204	17	debt	debt	NOUN
gujaf-386	204	18	and	and	CCONJ
gujaf-386	204	19	economic	economic	ADJ
gujaf-386	204	20	growth	growth	NOUN
gujaf-386	204	21	confirm	confirm	VERB
gujaf-386	204	22	that	that	SCONJ
gujaf-386	204	23	rising	rise	VERB
gujaf-386	204	24	government	government	NOUN
gujaf-386	204	25	debt	debt	NOUN
gujaf-386	204	26	,	,	PUNCT
gujaf-386	204	27	without	without	ADP
gujaf-386	204	28	sufficient	sufficient	ADJ
gujaf-386	204	29	domestic	domestic	ADJ
gujaf-386	204	30	revenue	revenue	NOUN
gujaf-386	204	31	backing	backing	NOUN
gujaf-386	204	32	,	,	PUNCT
gujaf-386	204	33	can	can	AUX
gujaf-386	204	34	depress	depress	VERB
gujaf-386	204	35	investment	investment	NOUN
gujaf-386	204	36	and	and	CCONJ
gujaf-386	204	37	economic	economic	ADJ
gujaf-386	204	38	performance	performance	NOUN
gujaf-386	204	39	.	.	PUNCT
gujaf-386	205	1	overall	overall	ADV
gujaf-386	205	2	,	,	PUNCT
gujaf-386	205	3	the	the	DET
gujaf-386	205	4	common	common	ADJ
gujaf-386	205	5	thread	thread	NOUN
gujaf-386	205	6	across	across	ADP
gujaf-386	205	7	the	the	DET
gujaf-386	205	8	reviewed	review	VERB
gujaf-386	205	9	studies	study	NOUN
gujaf-386	205	10	is	be	AUX
gujaf-386	205	11	that	that	SCONJ
gujaf-386	205	12	although	although	SCONJ
gujaf-386	205	13	igr	igr	PROPN
gujaf-386	205	14	has	have	VERB
gujaf-386	205	15	the	the	DET
gujaf-386	205	16	potential	potential	NOUN
gujaf-386	205	17	to	to	PART
gujaf-386	205	18	enhance	enhance	VERB
gujaf-386	205	19	fiscal	fiscal	ADJ
gujaf-386	205	20	health	health	NOUN
gujaf-386	205	21	and	and	CCONJ
gujaf-386	205	22	reduce	reduce	VERB
gujaf-386	205	23	debt	debt	NOUN
gujaf-386	205	24	dependency	dependency	NOUN
gujaf-386	205	25	,	,	PUNCT
gujaf-386	205	26	issues	issue	NOUN
gujaf-386	205	27	like	like	ADP
gujaf-386	205	28	poor	poor	ADJ
gujaf-386	205	29	administration	administration	NOUN
gujaf-386	205	30	,	,	PUNCT
gujaf-386	205	31	weak	weak	ADJ
gujaf-386	205	32	enforcement	enforcement	NOUN
gujaf-386	205	33	,	,	PUNCT
gujaf-386	205	34	corruption	corruption	NOUN
gujaf-386	205	35	,	,	PUNCT
gujaf-386	205	36	and	and	CCONJ
gujaf-386	205	37	a	a	DET
gujaf-386	205	38	narrow	narrow	ADJ
gujaf-386	205	39	tax	tax	NOUN
gujaf-386	205	40	base	base	NOUN
gujaf-386	205	41	undermine	undermine	VERB
gujaf-386	205	42	its	its	PRON
gujaf-386	205	43	effectiveness	effectiveness	NOUN
gujaf-386	205	44	.	.	PUNCT
gujaf-386	206	1	most	most	ADJ
gujaf-386	206	2	studies	study	NOUN
gujaf-386	206	3	recommend	recommend	VERB
gujaf-386	206	4	stronger	strong	ADJ
gujaf-386	206	5	compliance	compliance	NOUN
gujaf-386	206	6	measures	measure	NOUN
gujaf-386	206	7	,	,	PUNCT
gujaf-386	206	8	modernization	modernization	NOUN
gujaf-386	206	9	of	of	ADP
gujaf-386	206	10	tax	tax	NOUN
gujaf-386	206	11	systems	system	NOUN
gujaf-386	206	12	,	,	PUNCT
gujaf-386	206	13	and	and	CCONJ
gujaf-386	206	14	better	well	ADJ
gujaf-386	206	15	fiscal	fiscal	ADJ
gujaf-386	206	16	discipline	discipline	NOUN
gujaf-386	206	17	as	as	ADP
gujaf-386	206	18	necessary	necessary	ADJ
gujaf-386	206	19	reforms	reform	NOUN
gujaf-386	206	20	to	to	PART
gujaf-386	206	21	maximize	maximize	VERB
gujaf-386	206	22	the	the	DET
gujaf-386	206	23	impact	impact	NOUN
gujaf-386	206	24	of	of	ADP
gujaf-386	206	25	igr	igr	PROPN
gujaf-386	206	26	.	.	PUNCT
gujaf-386	207	1	gusau	gusau	PROPN
gujaf-386	207	2	journal	journal	PROPN
gujaf-386	207	3	of	of	ADP
gujaf-386	207	4	accounting	accounting	NOUN
gujaf-386	207	5	and	and	CCONJ
gujaf-386	207	6	finance	finance	NOUN
gujaf-386	207	7	,	,	PUNCT
gujaf-386	207	8	vol.6	vol.6	PROPN
gujaf-386	207	9	,	,	PUNCT
gujaf-386	207	10	issue	issue	NOUN
gujaf-386	207	11	1	1	NUM
gujaf-386	207	12	,	,	PUNCT
gujaf-386	207	13	april	april	PROPN
gujaf-386	207	14	,	,	PUNCT
gujaf-386	207	15	2025	2025	NUM
gujaf-386	207	16	313	313	NUM
gujaf-386	207	17	3.0	3.0	NUM
gujaf-386	207	18	methodology	methodology	NOUN
gujaf-386	207	19	the	the	DET
gujaf-386	207	20	research	research	NOUN
gujaf-386	207	21	design	design	NOUN
gujaf-386	207	22	adopted	adopt	VERB
gujaf-386	207	23	for	for	ADP
gujaf-386	207	24	this	this	DET
gujaf-386	207	25	study	study	NOUN
gujaf-386	207	26	is	be	AUX
gujaf-386	207	27	an	an	DET
gujaf-386	207	28	ex	ex	NOUN
gujaf-386	207	29	-	-	ADJ
gujaf-386	207	30	post	post	ADJ
gujaf-386	207	31	facto	facto	X
gujaf-386	207	32	research	research	NOUN
gujaf-386	207	33	design	design	NOUN
gujaf-386	207	34	,	,	PUNCT
gujaf-386	207	35	which	which	PRON
gujaf-386	207	36	is	be	AUX
gujaf-386	207	37	appropriate	appropriate	ADJ
gujaf-386	207	38	given	give	VERB
gujaf-386	207	39	the	the	DET
gujaf-386	207	40	nature	nature	NOUN
gujaf-386	207	41	of	of	ADP
gujaf-386	207	42	the	the	DET
gujaf-386	207	43	investigation	investigation	NOUN
gujaf-386	207	44	.	.	PUNCT
gujaf-386	208	1	the	the	DET
gujaf-386	208	2	population	population	NOUN
gujaf-386	208	3	of	of	ADP
gujaf-386	208	4	this	this	DET
gujaf-386	208	5	study	study	NOUN
gujaf-386	208	6	consist	consist	NOUN
gujaf-386	208	7	of	of	ADP
gujaf-386	208	8	the	the	DET
gujaf-386	208	9	six	six	NUM
gujaf-386	208	10	(	(	PUNCT
gujaf-386	208	11	6	6	NUM
gujaf-386	208	12	)	)	PUNCT
gujaf-386	208	13	states	state	NOUN
gujaf-386	208	14	in	in	ADP
gujaf-386	208	15	the	the	DET
gujaf-386	208	16	north	north	NOUN
gujaf-386	208	17	central	central	ADJ
gujaf-386	208	18	region	region	NOUN
gujaf-386	208	19	of	of	ADP
gujaf-386	208	20	nigeria	nigeria	PROPN
gujaf-386	208	21	which	which	PRON
gujaf-386	208	22	includes	include	VERB
gujaf-386	208	23	benue	benue	PROPN
gujaf-386	208	24	,	,	PUNCT
gujaf-386	208	25	kogi	kogi	PROPN
gujaf-386	208	26	,	,	PUNCT
gujaf-386	208	27	kwara	kwara	PROPN
gujaf-386	208	28	,	,	PUNCT
gujaf-386	208	29	nasarawa	nasarawa	NOUN
gujaf-386	208	30	,	,	PUNCT
gujaf-386	208	31	niger	niger	NOUN
gujaf-386	208	32	and	and	CCONJ
gujaf-386	208	33	plateau	plateau	NOUN
gujaf-386	208	34	.	.	PUNCT
gujaf-386	209	1	the	the	DET
gujaf-386	209	2	sample	sample	NOUN
gujaf-386	209	3	size	size	NOUN
gujaf-386	209	4	consists	consist	VERB
gujaf-386	209	5	of	of	ADP
gujaf-386	209	6	the	the	DET
gujaf-386	209	7	6	6	NUM
gujaf-386	209	8	states	state	NOUN
gujaf-386	209	9	in	in	ADP
gujaf-386	209	10	the	the	DET
gujaf-386	209	11	north	north	NOUN
gujaf-386	209	12	central	central	ADJ
gujaf-386	209	13	region	region	NOUN
gujaf-386	209	14	(	(	PUNCT
gujaf-386	209	15	benue	benue	PROPN
gujaf-386	209	16	,	,	PUNCT
gujaf-386	209	17	kogi	kogi	PROPN
gujaf-386	209	18	,	,	PUNCT
gujaf-386	209	19	kwara	kwara	PROPN
gujaf-386	209	20	,	,	PUNCT
gujaf-386	209	21	nasarawa	nasarawa	NOUN
gujaf-386	209	22	,	,	PUNCT
gujaf-386	209	23	niger	niger	NOUN
gujaf-386	209	24	and	and	CCONJ
gujaf-386	209	25	plateau	plateau	NOUN
gujaf-386	209	26	)	)	PUNCT
gujaf-386	209	27	.	.	PUNCT
gujaf-386	210	1	total	total	ADJ
gujaf-386	210	2	enumeration	enumeration	NOUN
gujaf-386	210	3	sampling	sampling	NOUN
gujaf-386	210	4	technique	technique	NOUN
gujaf-386	210	5	was	be	AUX
gujaf-386	210	6	used	use	VERB
gujaf-386	210	7	because	because	SCONJ
gujaf-386	210	8	all	all	DET
gujaf-386	210	9	the	the	DET
gujaf-386	210	10	population	population	NOUN
gujaf-386	210	11	elements	element	NOUN
gujaf-386	210	12	were	be	AUX
gujaf-386	210	13	used	use	VERB
gujaf-386	210	14	as	as	ADP
gujaf-386	210	15	sample	sample	NOUN
gujaf-386	210	16	subjects	subject	NOUN
gujaf-386	210	17	.	.	PUNCT
gujaf-386	211	1	secondary	secondary	ADJ
gujaf-386	211	2	data	datum	NOUN
gujaf-386	211	3	were	be	AUX
gujaf-386	211	4	extracted	extract	VERB
gujaf-386	211	5	from	from	ADP
gujaf-386	211	6	the	the	DET
gujaf-386	211	7	published	publish	VERB
gujaf-386	211	8	financial	financial	ADJ
gujaf-386	211	9	statement	statement	NOUN
gujaf-386	211	10	of	of	ADP
gujaf-386	211	11	the	the	DET
gujaf-386	211	12	6	6	NUM
gujaf-386	211	13	north	north	NOUN
gujaf-386	211	14	central	central	ADJ
gujaf-386	211	15	states	state	NOUN
gujaf-386	211	16	from	from	ADP
gujaf-386	211	17	2010	2010	NUM
gujaf-386	211	18	to	to	ADP
gujaf-386	211	19	2023	2023	NUM
gujaf-386	211	20	.	.	PUNCT
gujaf-386	212	1	data	datum	NOUN
gujaf-386	212	2	was	be	AUX
gujaf-386	212	3	analysed	analyse	VERB
gujaf-386	212	4	using	use	VERB
gujaf-386	212	5	descriptive	descriptive	ADJ
gujaf-386	212	6	and	and	CCONJ
gujaf-386	212	7	inferential	inferential	ADJ
gujaf-386	212	8	statistics	statistic	NOUN
gujaf-386	212	9	and	and	CCONJ
gujaf-386	212	10	data	datum	NOUN
gujaf-386	212	11	for	for	ADP
gujaf-386	212	12	variables	variable	NOUN
gujaf-386	212	13	were	be	AUX
gujaf-386	212	14	all	all	PRON
gujaf-386	212	15	logged	log	VERB
gujaf-386	212	16	.	.	PUNCT
gujaf-386	213	1	y	y	PROPN
gujaf-386	213	2	=	=	SYM
gujaf-386	213	3	f(x	f(x	PROPN
gujaf-386	213	4	)	)	PUNCT
gujaf-386	214	1	where	where	SCONJ
gujaf-386	214	2	:	:	PUNCT
gujaf-386	214	3	y	y	NOUN
gujaf-386	214	4	=	=	PUNCT
gujaf-386	214	5	dependent	dependent	ADJ
gujaf-386	214	6	variable	variable	NOUN
gujaf-386	214	7	x	x	NOUN
gujaf-386	214	8	=	=	PUNCT
gujaf-386	214	9	independent	independent	ADJ
gujaf-386	214	10	variable	variable	NOUN
gujaf-386	214	11	y	y	PROPN
gujaf-386	214	12	=	=	SYM
gujaf-386	214	13	y1	y1	NOUN
gujaf-386	214	14	x	x	X
gujaf-386	214	15	=	=	SYM
gujaf-386	214	16	x1	x1	PROPN
gujaf-386	214	17	,	,	PUNCT
gujaf-386	214	18	x2	x2	PROPN
gujaf-386	214	19	,	,	PUNCT
gujaf-386	214	20	x3	x3	ADJ
gujaf-386	214	21	,	,	PUNCT
gujaf-386	214	22	x4	x4	PROPN
gujaf-386	214	23	where	where	SCONJ
gujaf-386	214	24	:	:	PUNCT
gujaf-386	214	25	y	y	PROPN
gujaf-386	214	26	=	=	PUNCT
gujaf-386	214	27	debt	debt	NOUN
gujaf-386	214	28	sustainability	sustainability	NOUN
gujaf-386	214	29	(	(	PUNCT
gujaf-386	214	30	ds	ds	ADJ
gujaf-386	214	31	)	)	PUNCT
gujaf-386	214	32	y1	y1	NOUN
gujaf-386	214	33	=	=	NOUN
gujaf-386	214	34	size	size	NOUN
gujaf-386	214	35	of	of	ADP
gujaf-386	214	36	domestic	domestic	ADJ
gujaf-386	214	37	debt	debt	NOUN
gujaf-386	214	38	(	(	PUNCT
gujaf-386	214	39	sdd	sdd	NOUN
gujaf-386	214	40	)	)	PUNCT
gujaf-386	214	41	x	x	X
gujaf-386	215	1	=	=	PRON
gujaf-386	215	2	internally	internally	ADV
gujaf-386	215	3	generated	generate	VERB
gujaf-386	215	4	revenue	revenue	NOUN
gujaf-386	215	5	(	(	PUNCT
gujaf-386	215	6	igr	igr	PROPN
gujaf-386	215	7	)	)	PUNCT
gujaf-386	215	8	x1	x1	NOUN
gujaf-386	216	1	=	=	PUNCT
gujaf-386	216	2	pay	pay	NOUN
gujaf-386	216	3	as	as	SCONJ
gujaf-386	216	4	you	you	PRON
gujaf-386	216	5	earn	earn	VERB
gujaf-386	216	6	(	(	PUNCT
gujaf-386	216	7	paye	paye	PROPN
gujaf-386	216	8	)	)	PUNCT
gujaf-386	216	9	x2	x2	NOUN
gujaf-386	217	1	=	=	PUNCT
gujaf-386	217	2	state	state	NOUN
gujaf-386	217	3	direct	direct	ADJ
gujaf-386	217	4	assessment	assessment	NOUN
gujaf-386	217	5	(	(	PUNCT
gujaf-386	217	6	sda	sda	NOUN
gujaf-386	217	7	)	)	PUNCT
gujaf-386	217	8	x3	x3	NOUN
gujaf-386	217	9	=	=	PUNCT
gujaf-386	217	10	state	state	NOUN
gujaf-386	217	11	road	road	NOUN
gujaf-386	217	12	tax	tax	NOUN
gujaf-386	217	13	(	(	PUNCT
gujaf-386	217	14	srt	srt	NOUN
gujaf-386	217	15	)	)	PUNCT
gujaf-386	217	16	x4	x4	NOUN
gujaf-386	217	17	=	=	PUNCT
gujaf-386	217	18	other	other	ADJ
gujaf-386	217	19	revenue	revenue	NOUN
gujaf-386	217	20	generated	generate	VERB
gujaf-386	217	21	by	by	ADP
gujaf-386	217	22	state	state	NOUN
gujaf-386	217	23	(	(	PUNCT
gujaf-386	217	24	ors	or	NOUN
gujaf-386	217	25	)	)	PUNCT
gujaf-386	217	26	functional	functional	ADJ
gujaf-386	217	27	relationship	relationship	NOUN
gujaf-386	217	28	sdd=	sdd=	PROPN
gujaf-386	217	29	f	f	PROPN
gujaf-386	217	30	(	(	PUNCT
gujaf-386	217	31	paye	paye	NOUN
gujaf-386	217	32	,	,	PUNCT
gujaf-386	217	33	sda	sda	NOUN
gujaf-386	217	34	,	,	PUNCT
gujaf-386	217	35	srt	srt	NOUN
gujaf-386	217	36	,	,	PUNCT
gujaf-386	217	37	ors	or	NOUN
gujaf-386	217	38	)	)	PUNCT
gujaf-386	217	39	…	…	PUNCT
gujaf-386	217	40	…	…	PUNCT
gujaf-386	217	41	…	…	PUNCT
gujaf-386	217	42	…	…	PUNCT
gujaf-386	217	43	…	…	PUNCT
gujaf-386	217	44	…	…	PUNCT
gujaf-386	217	45	…	…	SYM
gujaf-386	217	46	.........	.........	PUNCT
gujaf-386	217	47	eqn1	eqn1	NOUN
gujaf-386	217	48	model	model	NOUN
gujaf-386	217	49	specification	specification	NOUN
gujaf-386	217	50	sddit	sddit	NOUN
gujaf-386	217	51	=	=	PUNCT
gujaf-386	217	52	β0	β0	PROPN
gujaf-386	217	53	+	+	CCONJ
gujaf-386	217	54	β1payeit	β1payeit	ADJ
gujaf-386	217	55	+	+	CCONJ
gujaf-386	217	56	β2sdait	β2sdait	X
gujaf-386	217	57	+	+	NUM
gujaf-386	217	58	β3srtit+	β3srtit+	ADJ
gujaf-386	217	59	β4orsit	β4orsit	NOUN
gujaf-386	217	60	+	+	CCONJ
gujaf-386	217	61	εit	εit	VERB
gujaf-386	217	62	4.0	4.0	NUM
gujaf-386	217	63	results	result	NOUN
gujaf-386	217	64	and	and	CCONJ
gujaf-386	217	65	findings	finding	NOUN
gujaf-386	217	66	table	table	NOUN
gujaf-386	217	67	1	1	NUM
gujaf-386	217	68	:	:	PUNCT
gujaf-386	217	69	descriptive	descriptive	ADJ
gujaf-386	217	70	statistics	statistic	NOUN
gujaf-386	217	71	variable	variable	ADJ
gujaf-386	217	72	obs	obs	PROPN
gujaf-386	217	73	mean	mean	VERB
gujaf-386	217	74	std	std	PROPN
gujaf-386	217	75	.	.	PROPN
gujaf-386	217	76	dev	dev	PROPN
gujaf-386	217	77	.	.	PUNCT
gujaf-386	218	1	min	min	PROPN
gujaf-386	218	2	max	max	PROPN
gujaf-386	218	3	cid	cid	PROPN
gujaf-386	218	4	84	84	NUM
gujaf-386	218	5	3.5	3.5	NUM
gujaf-386	218	6	1.718	1.718	NUM
gujaf-386	218	7	1	1	NUM
gujaf-386	218	8	6	6	NUM
gujaf-386	218	9	year	year	NOUN
gujaf-386	218	10	84	84	NUM
gujaf-386	218	11	2016.5	2016.5	NUM
gujaf-386	218	12	4.055	4.055	NUM
gujaf-386	218	13	2010	2010	NUM
gujaf-386	218	14	2023	2023	NUM
gujaf-386	218	15	paye	paye	NOUN
gujaf-386	218	16	84	84	NUM
gujaf-386	218	17	9.748	9.748	NUM
gujaf-386	218	18	.232	.232	NUM
gujaf-386	218	19	9.165	9.165	NUM
gujaf-386	218	20	10.237	10.237	NUM
gujaf-386	218	21	sda	sda	NOUN
gujaf-386	218	22	84	84	NUM
gujaf-386	218	23	7.954	7.954	NUM
gujaf-386	218	24	1.396	1.396	NUM
gujaf-386	218	25	0	0	NUM
gujaf-386	218	26	9.381	9.381	NUM
gujaf-386	218	27	srt	srt	NOUN
gujaf-386	218	28	84	84	NUM
gujaf-386	218	29	8.353	8.353	NUM
gujaf-386	218	30	.308	.308	NUM
gujaf-386	218	31	7.42	7.42	NUM
gujaf-386	218	32	8.838	8.838	NUM
gujaf-386	218	33	ors	or	NOUN
gujaf-386	218	34	84	84	NUM
gujaf-386	218	35	9.45	9.45	NUM
gujaf-386	218	36	.566	.566	NUM
gujaf-386	218	37	8.093	8.093	NUM
gujaf-386	218	38	10.673	10.673	NUM
gujaf-386	218	39	sdd	sdd	NOUN
gujaf-386	218	40	84	84	NUM
gujaf-386	218	41	9.948	9.948	NUM
gujaf-386	218	42	2.796	2.796	NUM
gujaf-386	218	43	0	0	SYM
gujaf-386	218	44	11.272	11.272	NUM
gujaf-386	218	45	source	source	NOUN
gujaf-386	218	46	:	:	PUNCT
gujaf-386	218	47	author	author	NOUN
gujaf-386	218	48	’s	’s	PART
gujaf-386	218	49	computation	computation	NOUN
gujaf-386	218	50	(	(	PUNCT
gujaf-386	218	51	2025	2025	NUM
gujaf-386	218	52	)	)	PUNCT
gujaf-386	218	53	.	.	PUNCT
gujaf-386	219	1	interpretation	interpretation	NOUN
gujaf-386	219	2	pay	pay	VERB
gujaf-386	219	3	as	as	SCONJ
gujaf-386	219	4	you	you	PRON
gujaf-386	219	5	earn	earn	VERB
gujaf-386	219	6	(	(	PUNCT
gujaf-386	219	7	paye	paye	NOUN
gujaf-386	219	8	):	):	PUNCT
gujaf-386	219	9	paye	paye	NOUN
gujaf-386	219	10	has	have	VERB
gujaf-386	219	11	a	a	DET
gujaf-386	219	12	mean	mean	NOUN
gujaf-386	219	13	of	of	ADP
gujaf-386	219	14	9.748	9.748	NUM
gujaf-386	219	15	indicating	indicate	VERB
gujaf-386	219	16	that	that	SCONJ
gujaf-386	219	17	the	the	DET
gujaf-386	219	18	average	average	ADJ
gujaf-386	219	19	amount	amount	NOUN
gujaf-386	219	20	generated	generate	VERB
gujaf-386	219	21	amounted	amount	VERB
gujaf-386	219	22	to	to	ADP
gujaf-386	219	23	9.748billion	9.748billion	NUM
gujaf-386	219	24	and	and	CCONJ
gujaf-386	219	25	the	the	DET
gujaf-386	219	26	standard	standard	ADJ
gujaf-386	219	27	deviation	deviation	NOUN
gujaf-386	219	28	of	of	ADP
gujaf-386	219	29	0.232	0.232	NUM
gujaf-386	219	30	shows	show	VERB
gujaf-386	219	31	a	a	DET
gujaf-386	219	32	moderate	moderate	ADJ
gujaf-386	219	33	dispersion	dispersion	NOUN
gujaf-386	219	34	from	from	ADP
gujaf-386	219	35	the	the	DET
gujaf-386	219	36	mean	mean	NOUN
gujaf-386	219	37	.	.	PUNCT
gujaf-386	220	1	the	the	DET
gujaf-386	220	2	minimum	minimum	NOUN
gujaf-386	220	3	of	of	ADP
gujaf-386	220	4	9.165	9.165	NUM
gujaf-386	220	5	and	and	CCONJ
gujaf-386	220	6	maximum	maximum	NOUN
gujaf-386	220	7	of	of	ADP
gujaf-386	220	8	10.237	10.237	NUM
gujaf-386	220	9	shows	show	VERB
gujaf-386	220	10	consistent	consistent	ADJ
gujaf-386	220	11	values	value	NOUN
gujaf-386	220	12	close	close	ADJ
gujaf-386	220	13	to	to	ADP
gujaf-386	220	14	the	the	DET
gujaf-386	220	15	mean	mean	NOUN
gujaf-386	220	16	with	with	ADP
gujaf-386	220	17	limited	limited	ADJ
gujaf-386	220	18	variability	variability	NOUN
gujaf-386	220	19	showing	show	VERB
gujaf-386	220	20	the	the	DET
gujaf-386	220	21	least	least	ADJ
gujaf-386	220	22	and	and	CCONJ
gujaf-386	220	23	highest	high	ADJ
gujaf-386	220	24	amount	amount	NOUN
gujaf-386	220	25	generated	generate	VERB
gujaf-386	220	26	from	from	ADP
gujaf-386	220	27	paye	paye	NOUN
gujaf-386	220	28	within	within	ADP
gujaf-386	220	29	the	the	DET
gujaf-386	220	30	period	period	NOUN
gujaf-386	220	31	under	under	ADP
gujaf-386	220	32	consideration	consideration	NOUN
gujaf-386	220	33	.	.	PUNCT
gujaf-386	221	1	gusau	gusau	ADJ
gujaf-386	221	2	journal	journal	PROPN
gujaf-386	221	3	of	of	ADP
gujaf-386	221	4	accounting	accounting	NOUN
gujaf-386	221	5	and	and	CCONJ
gujaf-386	221	6	finance	finance	NOUN
gujaf-386	221	7	,	,	PUNCT
gujaf-386	221	8	vol.6	vol.6	PROPN
gujaf-386	221	9	,	,	PUNCT
gujaf-386	221	10	issue	issue	NOUN
gujaf-386	221	11	1	1	NUM
gujaf-386	221	12	,	,	PUNCT
gujaf-386	221	13	april	april	PROPN
gujaf-386	221	14	,	,	PUNCT
gujaf-386	221	15	2025	2025	NUM
gujaf-386	221	16	314	314	NUM
gujaf-386	221	17	state	state	NOUN
gujaf-386	221	18	direct	direct	ADJ
gujaf-386	221	19	assessment	assessment	NOUN
gujaf-386	221	20	(	(	PUNCT
gujaf-386	221	21	sda	sda	NOUN
gujaf-386	221	22	):	):	PUNCT
gujaf-386	221	23	sda	sda	NOUN
gujaf-386	221	24	has	have	VERB
gujaf-386	221	25	a	a	DET
gujaf-386	221	26	mean	mean	NOUN
gujaf-386	221	27	of	of	ADP
gujaf-386	221	28	7.954	7.954	NUM
gujaf-386	221	29	indicating	indicate	VERB
gujaf-386	221	30	that	that	SCONJ
gujaf-386	221	31	the	the	DET
gujaf-386	221	32	average	average	ADJ
gujaf-386	221	33	amount	amount	NOUN
gujaf-386	221	34	generated	generate	VERB
gujaf-386	221	35	amounted	amount	VERB
gujaf-386	221	36	to	to	ADP
gujaf-386	221	37	7.954billion	7.954billion	NUM
gujaf-386	221	38	and	and	CCONJ
gujaf-386	221	39	the	the	DET
gujaf-386	221	40	standard	standard	ADJ
gujaf-386	221	41	deviation	deviation	NOUN
gujaf-386	221	42	of	of	ADP
gujaf-386	221	43	1.396	1.396	NUM
gujaf-386	221	44	shows	show	VERB
gujaf-386	221	45	a	a	DET
gujaf-386	221	46	moderate	moderate	ADJ
gujaf-386	221	47	dispersion	dispersion	NOUN
gujaf-386	221	48	from	from	ADP
gujaf-386	221	49	the	the	DET
gujaf-386	221	50	mean	mean	NOUN
gujaf-386	221	51	.	.	PUNCT
gujaf-386	222	1	the	the	DET
gujaf-386	222	2	minimum	minimum	NOUN
gujaf-386	222	3	of	of	ADP
gujaf-386	222	4	0	0	NUM
gujaf-386	222	5	and	and	CCONJ
gujaf-386	222	6	maximum	maximum	NOUN
gujaf-386	222	7	of	of	ADP
gujaf-386	222	8	9.381	9.381	NUM
gujaf-386	222	9	shows	show	VERB
gujaf-386	222	10	moderate	moderate	ADJ
gujaf-386	222	11	variability	variability	NOUN
gujaf-386	222	12	with	with	ADP
gujaf-386	222	13	some	some	DET
gujaf-386	222	14	observations	observation	NOUN
gujaf-386	222	15	as	as	ADV
gujaf-386	222	16	low	low	ADJ
gujaf-386	222	17	as	as	ADP
gujaf-386	222	18	0	0	NUM
gujaf-386	222	19	within	within	ADP
gujaf-386	222	20	the	the	DET
gujaf-386	222	21	period	period	NOUN
gujaf-386	222	22	under	under	ADP
gujaf-386	222	23	consideration	consideration	NOUN
gujaf-386	222	24	.	.	PUNCT
gujaf-386	223	1	state	state	NOUN
gujaf-386	223	2	road	road	NOUN
gujaf-386	223	3	taxes	taxis	NOUN
gujaf-386	223	4	(	(	PUNCT
gujaf-386	223	5	srt	srt	NOUN
gujaf-386	223	6	):	):	PUNCT
gujaf-386	223	7	srt	srt	NOUN
gujaf-386	223	8	has	have	VERB
gujaf-386	223	9	a	a	DET
gujaf-386	223	10	mean	mean	NOUN
gujaf-386	223	11	of	of	ADP
gujaf-386	223	12	8.353	8.353	NUM
gujaf-386	223	13	indicating	indicate	VERB
gujaf-386	223	14	that	that	SCONJ
gujaf-386	223	15	the	the	DET
gujaf-386	223	16	average	average	ADJ
gujaf-386	223	17	amount	amount	NOUN
gujaf-386	223	18	generated	generate	VERB
gujaf-386	223	19	amounted	amount	VERB
gujaf-386	223	20	to	to	ADP
gujaf-386	223	21	8.353billion	8.353billion	NOUN
gujaf-386	223	22	and	and	CCONJ
gujaf-386	223	23	the	the	DET
gujaf-386	223	24	standard	standard	ADJ
gujaf-386	223	25	deviation	deviation	NOUN
gujaf-386	223	26	of	of	ADP
gujaf-386	223	27	0.308	0.308	NUM
gujaf-386	223	28	shows	show	VERB
gujaf-386	223	29	a	a	DET
gujaf-386	223	30	low	low	ADJ
gujaf-386	223	31	variability	variability	NOUN
gujaf-386	223	32	from	from	ADP
gujaf-386	223	33	the	the	DET
gujaf-386	223	34	mean	mean	NOUN
gujaf-386	223	35	.	.	PUNCT
gujaf-386	224	1	the	the	DET
gujaf-386	224	2	minimum	minimum	NOUN
gujaf-386	224	3	of	of	ADP
gujaf-386	224	4	7.42	7.42	NUM
gujaf-386	224	5	and	and	CCONJ
gujaf-386	224	6	maximum	maximum	NOUN
gujaf-386	224	7	of	of	ADP
gujaf-386	224	8	8.838	8.838	NUM
gujaf-386	224	9	shows	show	VERB
gujaf-386	224	10	the	the	DET
gujaf-386	224	11	lowest	low	ADJ
gujaf-386	224	12	and	and	CCONJ
gujaf-386	224	13	highest	high	ADJ
gujaf-386	224	14	amount	amount	NOUN
gujaf-386	224	15	respectively	respectively	ADV
gujaf-386	224	16	that	that	PRON
gujaf-386	224	17	was	be	AUX
gujaf-386	224	18	actually	actually	ADV
gujaf-386	224	19	generated	generate	VERB
gujaf-386	224	20	from	from	ADP
gujaf-386	224	21	road	road	NOUN
gujaf-386	224	22	taxes	taxis	NOUN
gujaf-386	224	23	within	within	ADP
gujaf-386	224	24	the	the	DET
gujaf-386	224	25	period	period	NOUN
gujaf-386	224	26	under	under	ADP
gujaf-386	224	27	consideration	consideration	NOUN
gujaf-386	224	28	.	.	PUNCT
gujaf-386	225	1	other	other	ADJ
gujaf-386	225	2	revenue	revenue	NOUN
gujaf-386	225	3	generated	generate	VERB
gujaf-386	225	4	by	by	ADP
gujaf-386	225	5	states	state	NOUN
gujaf-386	225	6	(	(	PUNCT
gujaf-386	225	7	ors	or	NOUN
gujaf-386	225	8	):	):	PUNCT
gujaf-386	225	9	ors	or	NOUN
gujaf-386	225	10	has	have	VERB
gujaf-386	225	11	a	a	DET
gujaf-386	225	12	mean	mean	NOUN
gujaf-386	225	13	of	of	ADP
gujaf-386	225	14	9.45	9.45	NUM
gujaf-386	225	15	indicating	indicate	VERB
gujaf-386	225	16	that	that	SCONJ
gujaf-386	225	17	the	the	DET
gujaf-386	225	18	average	average	ADJ
gujaf-386	225	19	amount	amount	NOUN
gujaf-386	225	20	generated	generate	VERB
gujaf-386	225	21	amounted	amount	VERB
gujaf-386	225	22	to	to	ADP
gujaf-386	225	23	9.45billion	9.45billion	NUM
gujaf-386	225	24	and	and	CCONJ
gujaf-386	225	25	the	the	DET
gujaf-386	225	26	standard	standard	ADJ
gujaf-386	225	27	deviation	deviation	NOUN
gujaf-386	225	28	of	of	ADP
gujaf-386	225	29	0.566	0.566	NUM
gujaf-386	225	30	shows	show	VERB
gujaf-386	225	31	a	a	DET
gujaf-386	225	32	limited	limited	ADJ
gujaf-386	225	33	variability	variability	NOUN
gujaf-386	225	34	with	with	ADP
gujaf-386	225	35	all	all	DET
gujaf-386	225	36	values	value	NOUN
gujaf-386	225	37	clustered	cluster	VERB
gujaf-386	225	38	around	around	ADP
gujaf-386	225	39	the	the	DET
gujaf-386	225	40	mean	mean	NOUN
gujaf-386	225	41	.	.	PUNCT
gujaf-386	226	1	the	the	DET
gujaf-386	226	2	minimum	minimum	NOUN
gujaf-386	226	3	of	of	ADP
gujaf-386	226	4	8.093	8.093	NUM
gujaf-386	226	5	and	and	CCONJ
gujaf-386	226	6	maximum	maximum	NOUN
gujaf-386	226	7	of	of	ADP
gujaf-386	226	8	10.673	10.673	NUM
gujaf-386	226	9	shows	show	VERB
gujaf-386	226	10	the	the	DET
gujaf-386	226	11	lowest	low	ADJ
gujaf-386	226	12	and	and	CCONJ
gujaf-386	226	13	highest	high	ADJ
gujaf-386	226	14	amount	amount	NOUN
gujaf-386	226	15	respectively	respectively	ADV
gujaf-386	226	16	that	that	PRON
gujaf-386	226	17	was	be	AUX
gujaf-386	226	18	actually	actually	ADV
gujaf-386	226	19	generated	generate	VERB
gujaf-386	226	20	from	from	ADP
gujaf-386	226	21	other	other	ADJ
gujaf-386	226	22	revenue	revenue	NOUN
gujaf-386	226	23	generated	generate	VERB
gujaf-386	226	24	by	by	ADP
gujaf-386	226	25	the	the	DET
gujaf-386	226	26	states	state	NOUN
gujaf-386	226	27	within	within	ADP
gujaf-386	226	28	the	the	DET
gujaf-386	226	29	period	period	NOUN
gujaf-386	226	30	under	under	ADP
gujaf-386	226	31	consideration	consideration	NOUN
gujaf-386	226	32	.	.	PUNCT
gujaf-386	227	1	size	size	NOUN
gujaf-386	227	2	of	of	ADP
gujaf-386	227	3	domestic	domestic	ADJ
gujaf-386	227	4	debt	debt	NOUN
gujaf-386	227	5	(	(	PUNCT
gujaf-386	227	6	sdd	sdd	NOUN
gujaf-386	227	7	):	):	PUNCT
gujaf-386	227	8	the	the	DET
gujaf-386	227	9	mean	mean	ADJ
gujaf-386	227	10	value	value	NOUN
gujaf-386	227	11	for	for	ADP
gujaf-386	227	12	sdd	sdd	NOUN
gujaf-386	227	13	is	be	AUX
gujaf-386	227	14	9.948	9.948	NUM
gujaf-386	227	15	suggesting	suggest	VERB
gujaf-386	227	16	that	that	SCONJ
gujaf-386	227	17	the	the	DET
gujaf-386	227	18	amount	amount	NOUN
gujaf-386	227	19	of	of	ADP
gujaf-386	227	20	domestic	domestic	ADJ
gujaf-386	227	21	debt	debt	NOUN
gujaf-386	227	22	under	under	ADP
gujaf-386	227	23	the	the	DET
gujaf-386	227	24	period	period	NOUN
gujaf-386	227	25	under	under	ADP
gujaf-386	227	26	consideration	consideration	NOUN
gujaf-386	227	27	amounted	amount	VERB
gujaf-386	227	28	to	to	ADP
gujaf-386	227	29	9.948billion	9.948billion	NUM
gujaf-386	227	30	while	while	SCONJ
gujaf-386	227	31	the	the	DET
gujaf-386	227	32	standard	standard	ADJ
gujaf-386	227	33	deviation	deviation	NOUN
gujaf-386	227	34	of	of	ADP
gujaf-386	227	35	2.796	2.796	NUM
gujaf-386	227	36	shows	show	VERB
gujaf-386	227	37	a	a	DET
gujaf-386	227	38	relatively	relatively	ADV
gujaf-386	227	39	high	high	ADJ
gujaf-386	227	40	variability	variability	NOUN
gujaf-386	227	41	suggesting	suggest	VERB
gujaf-386	227	42	significant	significant	ADJ
gujaf-386	227	43	differences	difference	NOUN
gujaf-386	227	44	across	across	ADP
gujaf-386	227	45	the	the	DET
gujaf-386	227	46	period	period	NOUN
gujaf-386	227	47	of	of	ADP
gujaf-386	227	48	study	study	NOUN
gujaf-386	227	49	.	.	PUNCT
gujaf-386	228	1	the	the	DET
gujaf-386	228	2	minimum	minimum	NOUN
gujaf-386	228	3	of	of	ADP
gujaf-386	228	4	0	0	NUM
gujaf-386	228	5	and	and	CCONJ
gujaf-386	228	6	maximum	maximum	NOUN
gujaf-386	228	7	of	of	ADP
gujaf-386	228	8	11.272	11.272	NUM
gujaf-386	228	9	shows	show	VERB
gujaf-386	228	10	the	the	DET
gujaf-386	228	11	least	least	ADJ
gujaf-386	228	12	and	and	CCONJ
gujaf-386	228	13	highest	high	ADJ
gujaf-386	228	14	amount	amount	NOUN
gujaf-386	228	15	that	that	PRON
gujaf-386	228	16	accrued	accrue	VERB
gujaf-386	228	17	for	for	ADP
gujaf-386	228	18	domestic	domestic	ADJ
gujaf-386	228	19	debt	debt	NOUN
gujaf-386	228	20	in	in	ADP
gujaf-386	228	21	the	the	DET
gujaf-386	228	22	states	state	NOUN
gujaf-386	228	23	.	.	PUNCT
gujaf-386	229	1	test	test	NOUN
gujaf-386	229	2	of	of	ADP
gujaf-386	229	3	hypothesis	hypothesis	NOUN
gujaf-386	229	4	and	and	CCONJ
gujaf-386	229	5	discussion	discussion	NOUN
gujaf-386	229	6	of	of	ADP
gujaf-386	229	7	findings	finding	NOUN
gujaf-386	229	8	table	table	NOUN
gujaf-386	229	9	2	2	NUM
gujaf-386	229	10	test	test	NOUN
gujaf-386	229	11	of	of	ADP
gujaf-386	229	12	hypothesis	hypothesis	NOUN
gujaf-386	229	13	:	:	PUNCT
gujaf-386	229	14	internally	internally	ADV
gujaf-386	229	15	generated	generate	VERB
gujaf-386	229	16	revenue	revenue	NOUN
gujaf-386	229	17	and	and	CCONJ
gujaf-386	229	18	size	size	NOUN
gujaf-386	229	19	of	of	ADP
gujaf-386	229	20	domestic	domestic	ADJ
gujaf-386	229	21	debt	debt	NOUN
gujaf-386	229	22	table	table	NOUN
gujaf-386	229	23	2	2	NUM
gujaf-386	229	24	:	:	PUNCT
gujaf-386	229	25	regression	regression	NOUN
gujaf-386	229	26	result	result	NOUN
gujaf-386	229	27	of	of	ADP
gujaf-386	229	28	model	model	NOUN
gujaf-386	229	29	dependent	dependent	ADJ
gujaf-386	229	30	–	–	PUNCT
gujaf-386	229	31	sdd	sdd	NOUN
gujaf-386	229	32	cross	cross	ADJ
gujaf-386	229	33	-	-	ADJ
gujaf-386	229	34	sectional	sectional	ADJ
gujaf-386	229	35	time	time	NOUN
gujaf-386	229	36	-	-	PUNCT
gujaf-386	229	37	series	series	NOUN
gujaf-386	229	38	fgls	fgls	NOUN
gujaf-386	229	39	regression	regression	PROPN
gujaf-386	229	40	coeff	coeff	PROPN
gujaf-386	229	41	st.err	st.err	PROPN
gujaf-386	229	42	z	z	NOUN
gujaf-386	229	43	-	-	PUNCT
gujaf-386	229	44	value	value	NOUN
gujaf-386	229	45	p	p	NOUN
gujaf-386	229	46	-	-	PUNCT
gujaf-386	229	47	value	value	NOUN
gujaf-386	229	48	constant	constant	ADJ
gujaf-386	229	49	-48.229	-48.229	NOUN
gujaf-386	229	50	11.004	11.004	NUM
gujaf-386	229	51	-4.38	-4.38	NOUN
gujaf-386	229	52	0.000	0.000	NUM
gujaf-386	229	53	paye	paye	NOUN
gujaf-386	229	54	6.757	6.757	NUM
gujaf-386	229	55	1.578	1.578	NUM
gujaf-386	229	56	4.28	4.28	NUM
gujaf-386	229	57	0.000	0.000	NUM
gujaf-386	229	58	sda	sda	NOUN
gujaf-386	229	59	0.441	0.441	NUM
gujaf-386	229	60	0.184	0.184	NUM
gujaf-386	229	61	2.400	2.400	NUM
gujaf-386	229	62	0.016	0.016	NUM
gujaf-386	229	63	srt	srt	NOUN
gujaf-386	229	64	-1.041	-1.041	PROPN
gujaf-386	229	65	1.141	1.141	NUM
gujaf-386	229	66	-0.910	-0.910	NUM
gujaf-386	229	67	0.361	0.361	NUM
gujaf-386	229	68	ors	or	NOUN
gujaf-386	229	69	-0.261	-0.261	NOUN
gujaf-386	229	70	0.581	0.581	NUM
gujaf-386	229	71	-0.450	-0.450	NUM
gujaf-386	229	72	0.653	0.653	NUM
gujaf-386	229	73	adj	adj	NOUN
gujaf-386	229	74	r	r	NOUN
gujaf-386	229	75	-	-	PUNCT
gujaf-386	229	76	squared	square	VERB
gujaf-386	229	77	0.266	0.266	NUM
gujaf-386	229	78	r	r	NOUN
gujaf-386	229	79	-	-	PUNCT
gujaf-386	229	80	squared	square	VERB
gujaf-386	229	81	0.301	0.301	NUM
gujaf-386	229	82	wald	wald	X
gujaf-386	229	83	chi2(4	chi2(4	PROPN
gujaf-386	229	84	)	)	PUNCT
gujaf-386	229	85	f(4	f(4	PROPN
gujaf-386	229	86	,	,	PUNCT
gujaf-386	229	87	79	79	NUM
gujaf-386	229	88	)	)	PUNCT
gujaf-386	229	89	=	=	SYM
gujaf-386	230	1	41.98	41.98	NUM
gujaf-386	230	2	(	(	PUNCT
gujaf-386	230	3	0.000	0.000	NUM
gujaf-386	230	4	)	)	PUNCT
gujaf-386	230	5	hausman	hausman	ADJ
gujaf-386	230	6	test	test	NOUN
gujaf-386	230	7	chi2(4)=	chi2(4)=	PROPN
gujaf-386	230	8	1.54	1.54	NUM
gujaf-386	230	9	(	(	PUNCT
gujaf-386	230	10	0.8193	0.8193	NUM
gujaf-386	230	11	)	)	PUNCT
gujaf-386	230	12	breusch	breusch	PROPN
gujaf-386	230	13	-	-	PUNCT
gujaf-386	230	14	pagan	pagan	VERB
gujaf-386	230	15	lm	lm	X
gujaf-386	230	16	test	test	NOUN
gujaf-386	230	17	(	(	PUNCT
gujaf-386	230	18	re	re	NOUN
gujaf-386	230	19	)	)	PUNCT
gujaf-386	230	20	chiabr2(01	chiabr2(01	NUM
gujaf-386	230	21	)	)	PUNCT
gujaf-386	230	22	=	=	SYM
gujaf-386	230	23	0.00	0.00	NUM
gujaf-386	230	24	(	(	PUNCT
gujaf-386	230	25	1.000	1.000	NUM
gujaf-386	230	26	)	)	PUNCT
gujaf-386	230	27	heteroskedasticity	heteroskedasticity	NOUN
gujaf-386	230	28	test	test	NOUN
gujaf-386	230	29	chi2(1	chi2(1	NOUN
gujaf-386	230	30	)	)	PUNCT
gujaf-386	230	31	=	=	PUNCT
gujaf-386	231	1	65.88	65.88	NUM
gujaf-386	231	2	(	(	PUNCT
gujaf-386	231	3	0.000	0.000	NUM
gujaf-386	231	4	)	)	PUNCT
gujaf-386	231	5	serial	serial	ADJ
gujaf-386	231	6	correlation	correlation	NOUN
gujaf-386	231	7	test	test	NOUN
gujaf-386	231	8	f	f	X
gujaf-386	231	9	(	(	PUNCT
gujaf-386	231	10	1	1	NUM
gujaf-386	231	11	,	,	PUNCT
gujaf-386	231	12	5	5	NUM
gujaf-386	231	13	)	)	PUNCT
gujaf-386	231	14	=	=	SYM
gujaf-386	232	1	70.525	70.525	NUM
gujaf-386	232	2	(	(	PUNCT
gujaf-386	232	3	0.004	0.004	NUM
gujaf-386	232	4	)	)	PUNCT
gujaf-386	232	5	source	source	NOUN
gujaf-386	232	6	:	:	PUNCT
gujaf-386	232	7	author	author	NOUN
gujaf-386	232	8	’s	’s	PART
gujaf-386	232	9	computation	computation	NOUN
gujaf-386	232	10	(	(	PUNCT
gujaf-386	232	11	2025	2025	NUM
gujaf-386	232	12	)	)	PUNCT
gujaf-386	232	13	.	.	PUNCT
gujaf-386	233	1	table	table	NOUN
gujaf-386	233	2	2	2	NUM
gujaf-386	233	3	presents	present	VERB
gujaf-386	233	4	the	the	DET
gujaf-386	233	5	results	result	NOUN
gujaf-386	233	6	of	of	ADP
gujaf-386	233	7	model	model	NOUN
gujaf-386	233	8	1	1	NUM
gujaf-386	233	9	,	,	PUNCT
gujaf-386	233	10	the	the	DET
gujaf-386	233	11	choice	choice	NOUN
gujaf-386	233	12	of	of	ADP
gujaf-386	233	13	the	the	DET
gujaf-386	233	14	most	most	ADV
gujaf-386	233	15	appropriate	appropriate	ADJ
gujaf-386	233	16	estimating	estimating	NOUN
gujaf-386	233	17	technique	technique	NOUN
gujaf-386	233	18	for	for	ADP
gujaf-386	233	19	this	this	DET
gujaf-386	233	20	study	study	NOUN
gujaf-386	233	21	was	be	AUX
gujaf-386	233	22	informed	inform	VERB
gujaf-386	233	23	by	by	ADP
gujaf-386	233	24	various	various	ADJ
gujaf-386	233	25	diagnostic	diagnostic	ADJ
gujaf-386	233	26	tests	test	NOUN
gujaf-386	233	27	.	.	PUNCT
gujaf-386	234	1	the	the	DET
gujaf-386	234	2	hausman	hausman	PROPN
gujaf-386	234	3	test	test	NOUN
gujaf-386	234	4	was	be	AUX
gujaf-386	234	5	used	use	VERB
gujaf-386	234	6	to	to	PART
gujaf-386	234	7	compare	compare	VERB
gujaf-386	234	8	the	the	DET
gujaf-386	234	9	fixed	fix	VERB
gujaf-386	234	10	effects	effect	NOUN
gujaf-386	234	11	(	(	PUNCT
gujaf-386	234	12	fe	fe	NOUN
gujaf-386	234	13	)	)	PUNCT
gujaf-386	234	14	and	and	CCONJ
gujaf-386	234	15	random	random	ADJ
gujaf-386	234	16	effects	effect	NOUN
gujaf-386	234	17	(	(	PUNCT
gujaf-386	234	18	re	re	NOUN
gujaf-386	234	19	)	)	PUNCT
gujaf-386	234	20	models	model	NOUN
gujaf-386	234	21	to	to	PART
gujaf-386	234	22	determine	determine	VERB
gujaf-386	234	23	the	the	DET
gujaf-386	234	24	suitability	suitability	NOUN
gujaf-386	234	25	of	of	ADP
gujaf-386	234	26	the	the	DET
gujaf-386	234	27	re	re	PROPN
gujaf-386	234	28	model	model	NOUN
gujaf-386	234	29	.	.	PUNCT
gujaf-386	235	1	the	the	DET
gujaf-386	235	2	null	null	ADJ
gujaf-386	235	3	hypothesis	hypothesis	NOUN
gujaf-386	235	4	of	of	ADP
gujaf-386	235	5	the	the	DET
gujaf-386	235	6	test	test	NOUN
gujaf-386	235	7	posits	posit	NOUN
gujaf-386	235	8	that	that	SCONJ
gujaf-386	235	9	the	the	DET
gujaf-386	235	10	difference	difference	NOUN
gujaf-386	235	11	in	in	ADP
gujaf-386	235	12	coefficients	coefficient	NOUN
gujaf-386	235	13	between	between	ADP
gujaf-386	235	14	fe	fe	NOUN
gujaf-386	235	15	and	and	CCONJ
gujaf-386	235	16	gusau	gusau	ADJ
gujaf-386	235	17	journal	journal	NOUN
gujaf-386	235	18	of	of	ADP
gujaf-386	235	19	accounting	accounting	NOUN
gujaf-386	235	20	and	and	CCONJ
gujaf-386	235	21	finance	finance	NOUN
gujaf-386	235	22	,	,	PUNCT
gujaf-386	235	23	vol.6	vol.6	PROPN
gujaf-386	235	24	,	,	PUNCT
gujaf-386	235	25	issue	issue	NOUN
gujaf-386	235	26	1	1	NUM
gujaf-386	235	27	,	,	PUNCT
gujaf-386	235	28	april	april	PROPN
gujaf-386	235	29	,	,	PUNCT
gujaf-386	235	30	2025	2025	NUM
gujaf-386	235	31	315	315	NUM
gujaf-386	235	32	re	re	NOUN
gujaf-386	235	33	models	model	NOUN
gujaf-386	235	34	is	be	AUX
gujaf-386	235	35	not	not	PART
gujaf-386	235	36	systematic	systematic	ADJ
gujaf-386	235	37	.	.	PUNCT
gujaf-386	236	1	the	the	DET
gujaf-386	236	2	results	result	NOUN
gujaf-386	236	3	showed	show	VERB
gujaf-386	236	4	a	a	DET
gujaf-386	236	5	chi	chi	ADJ
gujaf-386	236	6	-	-	PUNCT
gujaf-386	236	7	square	square	ADJ
gujaf-386	236	8	value	value	NOUN
gujaf-386	236	9	of	of	ADP
gujaf-386	236	10	1.54	1.54	NUM
gujaf-386	236	11	with	with	ADP
gujaf-386	236	12	a	a	DET
gujaf-386	236	13	p	p	NOUN
gujaf-386	236	14	-	-	PUNCT
gujaf-386	236	15	value	value	NOUN
gujaf-386	236	16	of	of	ADP
gujaf-386	236	17	0.8193	0.8193	NUM
gujaf-386	236	18	,	,	PUNCT
gujaf-386	236	19	which	which	PRON
gujaf-386	236	20	is	be	AUX
gujaf-386	236	21	greater	great	ADJ
gujaf-386	236	22	than	than	ADP
gujaf-386	236	23	the	the	DET
gujaf-386	236	24	5	5	NUM
gujaf-386	236	25	%	%	NOUN
gujaf-386	236	26	significance	significance	NOUN
gujaf-386	236	27	level	level	NOUN
gujaf-386	236	28	.	.	PUNCT
gujaf-386	237	1	thus	thus	ADV
gujaf-386	237	2	,	,	PUNCT
gujaf-386	237	3	the	the	DET
gujaf-386	237	4	null	null	ADJ
gujaf-386	237	5	hypothesis	hypothesis	NOUN
gujaf-386	237	6	could	could	AUX
gujaf-386	237	7	not	not	PART
gujaf-386	237	8	be	be	AUX
gujaf-386	237	9	rejected	reject	VERB
gujaf-386	237	10	,	,	PUNCT
gujaf-386	237	11	indicating	indicate	VERB
gujaf-386	237	12	that	that	SCONJ
gujaf-386	237	13	the	the	DET
gujaf-386	237	14	re	re	PROPN
gujaf-386	237	15	model	model	NOUN
gujaf-386	237	16	is	be	AUX
gujaf-386	237	17	more	more	ADV
gujaf-386	237	18	appropriate	appropriate	ADJ
gujaf-386	237	19	for	for	ADP
gujaf-386	237	20	the	the	DET
gujaf-386	237	21	data	datum	NOUN
gujaf-386	237	22	.	.	PUNCT
gujaf-386	238	1	this	this	PRON
gujaf-386	238	2	was	be	AUX
gujaf-386	238	3	further	far	ADV
gujaf-386	238	4	confirmed	confirm	VERB
gujaf-386	238	5	by	by	ADP
gujaf-386	238	6	the	the	DET
gujaf-386	238	7	breusch	breusch	ADJ
gujaf-386	238	8	-	-	PUNCT
gujaf-386	238	9	pagan	pagan	VERB
gujaf-386	238	10	lagrangian	lagrangian	ADJ
gujaf-386	238	11	multiplier	multipli	ADJ
gujaf-386	238	12	(	(	PUNCT
gujaf-386	238	13	lm	lm	INTJ
gujaf-386	238	14	)	)	PUNCT
gujaf-386	238	15	test	test	NOUN
gujaf-386	238	16	,	,	PUNCT
gujaf-386	238	17	which	which	PRON
gujaf-386	238	18	yielded	yield	VERB
gujaf-386	238	19	a	a	DET
gujaf-386	238	20	chi	chi	ADJ
gujaf-386	238	21	-	-	PUNCT
gujaf-386	238	22	square	square	ADJ
gujaf-386	238	23	value	value	NOUN
gujaf-386	238	24	of	of	ADP
gujaf-386	238	25	0.00	0.00	NUM
gujaf-386	238	26	and	and	CCONJ
gujaf-386	238	27	a	a	DET
gujaf-386	238	28	p	p	NOUN
gujaf-386	238	29	-	-	PUNCT
gujaf-386	238	30	value	value	NOUN
gujaf-386	238	31	of	of	ADP
gujaf-386	238	32	1.000	1.000	NUM
gujaf-386	238	33	.	.	PUNCT
gujaf-386	239	1	the	the	DET
gujaf-386	239	2	result	result	NOUN
gujaf-386	239	3	implies	imply	VERB
gujaf-386	239	4	that	that	PRON
gujaf-386	239	5	pooled	pool	VERB
gujaf-386	239	6	ordinary	ordinary	ADJ
gujaf-386	239	7	least	least	ADJ
gujaf-386	239	8	square	square	ADJ
gujaf-386	239	9	regression	regression	NOUN
gujaf-386	239	10	analysis	analysis	NOUN
gujaf-386	239	11	is	be	AUX
gujaf-386	239	12	more	more	ADV
gujaf-386	239	13	appropriate	appropriate	ADJ
gujaf-386	239	14	compared	compare	VERB
gujaf-386	239	15	to	to	ADP
gujaf-386	239	16	random	random	ADJ
gujaf-386	239	17	effect	effect	NOUN
gujaf-386	239	18	technique	technique	NOUN
gujaf-386	239	19	.	.	PUNCT
gujaf-386	240	1	tests	test	NOUN
gujaf-386	240	2	for	for	ADP
gujaf-386	240	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-386	240	4	were	be	AUX
gujaf-386	240	5	conducted	conduct	VERB
gujaf-386	240	6	to	to	PART
gujaf-386	240	7	examine	examine	VERB
gujaf-386	240	8	whether	whether	SCONJ
gujaf-386	240	9	the	the	DET
gujaf-386	240	10	variance	variance	NOUN
gujaf-386	240	11	of	of	ADP
gujaf-386	240	12	the	the	DET
gujaf-386	240	13	error	error	NOUN
gujaf-386	240	14	terms	term	NOUN
gujaf-386	240	15	is	be	AUX
gujaf-386	240	16	constant	constant	ADJ
gujaf-386	240	17	.	.	PUNCT
gujaf-386	241	1	the	the	DET
gujaf-386	241	2	heteroskedasticity	heteroskedasticity	NOUN
gujaf-386	241	3	test	test	NOUN
gujaf-386	241	4	resulted	result	VERB
gujaf-386	241	5	in	in	ADP
gujaf-386	241	6	a	a	DET
gujaf-386	241	7	chi	chi	ADJ
gujaf-386	241	8	-	-	PUNCT
gujaf-386	241	9	square	square	ADJ
gujaf-386	241	10	value	value	NOUN
gujaf-386	241	11	of	of	ADP
gujaf-386	241	12	65.88	65.88	NUM
gujaf-386	241	13	with	with	ADP
gujaf-386	241	14	a	a	DET
gujaf-386	241	15	p	p	NOUN
gujaf-386	241	16	-	-	PUNCT
gujaf-386	241	17	value	value	NOUN
gujaf-386	241	18	of	of	ADP
gujaf-386	241	19	0.000	0.000	NUM
gujaf-386	241	20	,	,	PUNCT
gujaf-386	241	21	indicating	indicate	VERB
gujaf-386	241	22	the	the	DET
gujaf-386	241	23	presence	presence	NOUN
gujaf-386	241	24	of	of	ADP
gujaf-386	241	25	heteroskedasticity	heteroskedasticity	NOUN
gujaf-386	241	26	,	,	PUNCT
gujaf-386	241	27	as	as	SCONJ
gujaf-386	241	28	the	the	DET
gujaf-386	241	29	p	p	NOUN
gujaf-386	241	30	-	-	PUNCT
gujaf-386	241	31	value	value	NOUN
gujaf-386	241	32	is	be	AUX
gujaf-386	241	33	less	less	ADJ
gujaf-386	241	34	than	than	ADP
gujaf-386	241	35	0.05	0.05	NUM
gujaf-386	241	36	.	.	PUNCT
gujaf-386	242	1	additionally	additionally	ADV
gujaf-386	242	2	,	,	PUNCT
gujaf-386	242	3	the	the	DET
gujaf-386	242	4	model	model	NOUN
gujaf-386	242	5	was	be	AUX
gujaf-386	242	6	tested	test	VERB
gujaf-386	242	7	for	for	ADP
gujaf-386	242	8	serial	serial	ADJ
gujaf-386	242	9	correlation	correlation	NOUN
gujaf-386	242	10	using	use	VERB
gujaf-386	242	11	the	the	DET
gujaf-386	242	12	serial	serial	ADJ
gujaf-386	242	13	correlation	correlation	NOUN
gujaf-386	242	14	test	test	NOUN
gujaf-386	242	15	,	,	PUNCT
gujaf-386	242	16	which	which	PRON
gujaf-386	242	17	generated	generate	VERB
gujaf-386	242	18	an	an	DET
gujaf-386	242	19	f	f	NOUN
gujaf-386	242	20	-	-	PUNCT
gujaf-386	242	21	statistic	statistic	NOUN
gujaf-386	242	22	of	of	ADP
gujaf-386	242	23	70.525	70.525	NUM
gujaf-386	242	24	with	with	ADP
gujaf-386	242	25	a	a	DET
gujaf-386	242	26	p	p	NOUN
gujaf-386	242	27	-	-	PUNCT
gujaf-386	242	28	value	value	NOUN
gujaf-386	242	29	of	of	ADP
gujaf-386	242	30	0.004	0.004	NUM
gujaf-386	242	31	.	.	PUNCT
gujaf-386	243	1	this	this	DET
gujaf-386	243	2	result	result	NOUN
gujaf-386	243	3	indicates	indicate	VERB
gujaf-386	243	4	the	the	DET
gujaf-386	243	5	presence	presence	NOUN
gujaf-386	243	6	of	of	ADP
gujaf-386	243	7	first	first	ADJ
gujaf-386	243	8	-	-	PUNCT
gujaf-386	243	9	order	order	NOUN
gujaf-386	243	10	autocorrelation	autocorrelation	NOUN
gujaf-386	243	11	.	.	PUNCT
gujaf-386	244	1	the	the	DET
gujaf-386	244	2	diagnostic	diagnostic	ADJ
gujaf-386	244	3	tests	test	NOUN
gujaf-386	244	4	revealed	reveal	VERB
gujaf-386	244	5	econometric	econometric	ADJ
gujaf-386	244	6	problems	problem	NOUN
gujaf-386	244	7	,	,	PUNCT
gujaf-386	244	8	including	include	VERB
gujaf-386	244	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-386	244	10	,	,	PUNCT
gujaf-386	244	11	serial	serial	ADJ
gujaf-386	244	12	correlation	correlation	NOUN
gujaf-386	244	13	,	,	PUNCT
gujaf-386	244	14	and	and	CCONJ
gujaf-386	244	15	cross	cross	ADJ
gujaf-386	244	16	-	-	ADJ
gujaf-386	244	17	sectional	sectional	ADJ
gujaf-386	244	18	dependence	dependence	NOUN
gujaf-386	244	19	,	,	PUNCT
gujaf-386	244	20	making	make	VERB
gujaf-386	244	21	the	the	DET
gujaf-386	244	22	use	use	NOUN
gujaf-386	244	23	of	of	ADP
gujaf-386	244	24	a	a	DET
gujaf-386	244	25	more	more	ADV
gujaf-386	244	26	robust	robust	ADJ
gujaf-386	244	27	estimation	estimation	NOUN
gujaf-386	244	28	technique	technique	NOUN
gujaf-386	244	29	necessary	necessary	ADJ
gujaf-386	244	30	.	.	PUNCT
gujaf-386	245	1	given	give	VERB
gujaf-386	245	2	the	the	DET
gujaf-386	245	3	diagnostic	diagnostic	ADJ
gujaf-386	245	4	results	result	NOUN
gujaf-386	245	5	,	,	PUNCT
gujaf-386	245	6	the	the	DET
gujaf-386	245	7	regression	regression	NOUN
gujaf-386	245	8	analysis	analysis	NOUN
gujaf-386	245	9	was	be	AUX
gujaf-386	245	10	conducted	conduct	VERB
gujaf-386	245	11	using	use	VERB
gujaf-386	245	12	the	the	DET
gujaf-386	245	13	feasible	feasible	ADJ
gujaf-386	245	14	generalized	generalized	ADJ
gujaf-386	245	15	least	least	ADJ
gujaf-386	245	16	squares	square	NOUN
gujaf-386	245	17	(	(	PUNCT
gujaf-386	245	18	fgls	fgls	NOUN
gujaf-386	245	19	)	)	PUNCT
gujaf-386	245	20	estimation	estimation	NOUN
gujaf-386	245	21	method	method	NOUN
gujaf-386	245	22	,	,	PUNCT
gujaf-386	245	23	which	which	PRON
gujaf-386	245	24	accounts	account	VERB
gujaf-386	245	25	for	for	ADP
gujaf-386	245	26	heteroskedasticity	heteroskedasticity	NOUN
gujaf-386	245	27	and	and	CCONJ
gujaf-386	245	28	autocorrelation	autocorrelation	NOUN
gujaf-386	245	29	.	.	PUNCT
gujaf-386	246	1	this	this	PRON
gujaf-386	246	2	ensures	ensure	VERB
gujaf-386	246	3	that	that	SCONJ
gujaf-386	246	4	the	the	DET
gujaf-386	246	5	results	result	NOUN
gujaf-386	246	6	are	be	AUX
gujaf-386	246	7	reliable	reliable	ADJ
gujaf-386	246	8	and	and	CCONJ
gujaf-386	246	9	robust	robust	ADJ
gujaf-386	246	10	.	.	PUNCT
gujaf-386	247	1	interpretation	interpretation	NOUN
gujaf-386	247	2	of	of	ADP
gujaf-386	247	3	regression	regression	NOUN
gujaf-386	247	4	results	result	VERB
gujaf-386	247	5	the	the	DET
gujaf-386	247	6	regression	regression	NOUN
gujaf-386	247	7	model	model	NOUN
gujaf-386	247	8	evaluates	evaluate	VERB
gujaf-386	247	9	the	the	DET
gujaf-386	247	10	effect	effect	NOUN
gujaf-386	247	11	of	of	ADP
gujaf-386	247	12	internally	internally	ADV
gujaf-386	247	13	generated	generate	VERB
gujaf-386	247	14	revenue	revenue	NOUN
gujaf-386	247	15	(	(	PUNCT
gujaf-386	247	16	igr	igr	NOUN
gujaf-386	247	17	)	)	PUNCT
gujaf-386	247	18	components	component	NOUN
gujaf-386	247	19	on	on	ADP
gujaf-386	247	20	domestic	domestic	ADJ
gujaf-386	247	21	debt	debt	NOUN
gujaf-386	247	22	(	(	PUNCT
gujaf-386	247	23	sdd	sdd	NOUN
gujaf-386	247	24	)	)	PUNCT
gujaf-386	247	25	,	,	PUNCT
gujaf-386	247	26	expressed	express	VERB
gujaf-386	247	27	as	as	ADP
gujaf-386	247	28	:	:	PUNCT
gujaf-386	247	29	sddit	sddit	NOUN
gujaf-386	248	1	=	=	PUNCT
gujaf-386	248	2	β0	β0	PROPN
gujaf-386	248	3	+	+	CCONJ
gujaf-386	248	4	β1payeit	β1payeit	ADJ
gujaf-386	248	5	+	+	CCONJ
gujaf-386	248	6	β2sdait	β2sdait	X
gujaf-386	248	7	+	+	NUM
gujaf-386	248	8	β3srtit+	β3srtit+	ADJ
gujaf-386	248	9	β4orsit	β4orsit	NOUN
gujaf-386	248	10	+	+	CCONJ
gujaf-386	248	11	εit	εit	PROPN
gujaf-386	248	12	--------------------model	--------------------model	NOUN
gujaf-386	248	13	1	1	NUM
gujaf-386	248	14	sddit	sddit	NOUN
gujaf-386	248	15	=	=	PUNCT
gujaf-386	248	16	-48.229	-48.229	PUNCT
gujaf-386	249	1	+	+	CCONJ
gujaf-386	249	2	6.757payeit	6.757payeit	NUM
gujaf-386	250	1	+	+	CCONJ
gujaf-386	250	2	0.441sdait	0.441sdait	NUM
gujaf-386	250	3	–	–	PUNCT
gujaf-386	250	4	1.041srtit	1.041srtit	NUM
gujaf-386	250	5	–	–	PUNCT
gujaf-386	250	6	0.261orsit	0.261orsit	VERB
gujaf-386	250	7	the	the	DET
gujaf-386	250	8	regression	regression	NOUN
gujaf-386	250	9	analysis	analysis	NOUN
gujaf-386	250	10	showed	show	VERB
gujaf-386	250	11	the	the	DET
gujaf-386	250	12	following	follow	VERB
gujaf-386	250	13	results	result	NOUN
gujaf-386	250	14	:	:	PUNCT
gujaf-386	250	15	the	the	DET
gujaf-386	250	16	coefficient	coefficient	NOUN
gujaf-386	250	17	for	for	ADP
gujaf-386	250	18	paye	paye	NOUN
gujaf-386	250	19	(	(	PUNCT
gujaf-386	250	20	pay	pay	VERB
gujaf-386	250	21	as	as	SCONJ
gujaf-386	250	22	you	you	PRON
gujaf-386	250	23	earn	earn	VERB
gujaf-386	250	24	)	)	PUNCT
gujaf-386	250	25	was	be	AUX
gujaf-386	250	26	6.757	6.757	NUM
gujaf-386	250	27	,	,	PUNCT
gujaf-386	250	28	indicating	indicate	VERB
gujaf-386	250	29	a	a	DET
gujaf-386	250	30	positive	positive	ADJ
gujaf-386	250	31	and	and	CCONJ
gujaf-386	250	32	statistically	statistically	ADV
gujaf-386	250	33	significant	significant	ADJ
gujaf-386	250	34	relationship	relationship	NOUN
gujaf-386	250	35	with	with	ADP
gujaf-386	250	36	domestic	domestic	ADJ
gujaf-386	250	37	debt	debt	NOUN
gujaf-386	250	38	.	.	PUNCT
gujaf-386	251	1	this	this	PRON
gujaf-386	251	2	suggests	suggest	VERB
gujaf-386	251	3	that	that	SCONJ
gujaf-386	251	4	a	a	DET
gujaf-386	251	5	one	one	NUM
gujaf-386	251	6	percent	percent	NOUN
gujaf-386	251	7	increase	increase	NOUN
gujaf-386	251	8	in	in	ADP
gujaf-386	251	9	paye	paye	NOUN
gujaf-386	251	10	leads	lead	VERB
gujaf-386	251	11	to	to	ADP
gujaf-386	251	12	a	a	DET
gujaf-386	251	13	6.757	6.757	NUM
gujaf-386	251	14	percent	percent	NOUN
gujaf-386	251	15	increase	increase	NOUN
gujaf-386	251	16	in	in	ADP
gujaf-386	251	17	domestic	domestic	ADJ
gujaf-386	251	18	debt	debt	NOUN
gujaf-386	251	19	,	,	PUNCT
gujaf-386	251	20	as	as	SCONJ
gujaf-386	251	21	indicated	indicate	VERB
gujaf-386	251	22	by	by	ADP
gujaf-386	251	23	the	the	DET
gujaf-386	251	24	p	p	NOUN
gujaf-386	251	25	-	-	PUNCT
gujaf-386	251	26	value	value	NOUN
gujaf-386	251	27	of	of	ADP
gujaf-386	251	28	0.000	0.000	NUM
gujaf-386	251	29	,	,	PUNCT
gujaf-386	251	30	which	which	PRON
gujaf-386	251	31	is	be	AUX
gujaf-386	251	32	less	less	ADJ
gujaf-386	251	33	than	than	ADP
gujaf-386	251	34	the	the	DET
gujaf-386	251	35	5	5	NUM
gujaf-386	251	36	%	%	NOUN
gujaf-386	251	37	significance	significance	NOUN
gujaf-386	251	38	threshold	threshold	NOUN
gujaf-386	251	39	.	.	PUNCT
gujaf-386	252	1	paye	paye	NOUN
gujaf-386	252	2	is	be	AUX
gujaf-386	252	3	a	a	DET
gujaf-386	252	4	major	major	ADJ
gujaf-386	252	5	revenue	revenue	NOUN
gujaf-386	252	6	source	source	NOUN
gujaf-386	252	7	and	and	CCONJ
gujaf-386	252	8	strongly	strongly	ADV
gujaf-386	252	9	influences	influence	VERB
gujaf-386	252	10	the	the	DET
gujaf-386	252	11	level	level	NOUN
gujaf-386	252	12	of	of	ADP
gujaf-386	252	13	domestic	domestic	ADJ
gujaf-386	252	14	debt	debt	NOUN
gujaf-386	252	15	in	in	ADP
gujaf-386	252	16	the	the	DET
gujaf-386	252	17	model	model	NOUN
gujaf-386	252	18	.	.	PUNCT
gujaf-386	253	1	the	the	DET
gujaf-386	253	2	coefficient	coefficient	NOUN
gujaf-386	253	3	for	for	ADP
gujaf-386	253	4	sda	sda	NOUN
gujaf-386	253	5	(	(	PUNCT
gujaf-386	253	6	state	state	NOUN
gujaf-386	253	7	direct	direct	ADJ
gujaf-386	253	8	assessment	assessment	NOUN
gujaf-386	253	9	)	)	PUNCT
gujaf-386	253	10	was	be	AUX
gujaf-386	253	11	0.441	0.441	NUM
gujaf-386	253	12	,	,	PUNCT
gujaf-386	253	13	indicating	indicate	VERB
gujaf-386	253	14	a	a	DET
gujaf-386	253	15	positive	positive	ADJ
gujaf-386	253	16	and	and	CCONJ
gujaf-386	253	17	statistically	statistically	ADV
gujaf-386	253	18	significant	significant	ADJ
gujaf-386	253	19	relationship	relationship	NOUN
gujaf-386	253	20	with	with	ADP
gujaf-386	253	21	domestic	domestic	ADJ
gujaf-386	253	22	debt	debt	NOUN
gujaf-386	253	23	.	.	PUNCT
gujaf-386	254	1	this	this	PRON
gujaf-386	254	2	means	mean	VERB
gujaf-386	254	3	that	that	SCONJ
gujaf-386	254	4	a	a	DET
gujaf-386	254	5	one	one	NUM
gujaf-386	254	6	percent	percent	NOUN
gujaf-386	254	7	increase	increase	NOUN
gujaf-386	254	8	in	in	ADP
gujaf-386	254	9	sda	sda	NOUN
gujaf-386	254	10	is	be	AUX
gujaf-386	254	11	associated	associate	VERB
gujaf-386	254	12	with	with	ADP
gujaf-386	254	13	a	a	DET
gujaf-386	254	14	0.441	0.441	NUM
gujaf-386	254	15	percent	percent	NOUN
gujaf-386	254	16	increase	increase	NOUN
gujaf-386	254	17	in	in	ADP
gujaf-386	254	18	domestic	domestic	ADJ
gujaf-386	254	19	debt	debt	NOUN
gujaf-386	254	20	.	.	PUNCT
gujaf-386	255	1	the	the	DET
gujaf-386	255	2	statistical	statistical	ADJ
gujaf-386	255	3	significance	significance	NOUN
gujaf-386	255	4	of	of	ADP
gujaf-386	255	5	this	this	DET
gujaf-386	255	6	relationship	relationship	NOUN
gujaf-386	255	7	is	be	AUX
gujaf-386	255	8	confirmed	confirm	VERB
gujaf-386	255	9	by	by	ADP
gujaf-386	255	10	the	the	DET
gujaf-386	255	11	p	p	NOUN
gujaf-386	255	12	-	-	PUNCT
gujaf-386	255	13	value	value	NOUN
gujaf-386	255	14	of	of	ADP
gujaf-386	255	15	0.016	0.016	NUM
gujaf-386	255	16	,	,	PUNCT
gujaf-386	255	17	which	which	PRON
gujaf-386	255	18	is	be	AUX
gujaf-386	255	19	less	less	ADJ
gujaf-386	255	20	than	than	ADP
gujaf-386	255	21	0.05	0.05	NUM
gujaf-386	255	22	,	,	PUNCT
gujaf-386	255	23	showing	show	VERB
gujaf-386	255	24	that	that	SCONJ
gujaf-386	255	25	sda	sda	NOUN
gujaf-386	255	26	significantly	significantly	ADV
gujaf-386	255	27	contributes	contribute	VERB
gujaf-386	255	28	to	to	ADP
gujaf-386	255	29	domestic	domestic	ADJ
gujaf-386	255	30	debt	debt	NOUN
gujaf-386	255	31	.	.	PUNCT
gujaf-386	256	1	the	the	DET
gujaf-386	256	2	coefficient	coefficient	NOUN
gujaf-386	256	3	for	for	ADP
gujaf-386	256	4	srt	srt	NOUN
gujaf-386	256	5	(	(	PUNCT
gujaf-386	256	6	state	state	NOUN
gujaf-386	256	7	road	road	NOUN
gujaf-386	256	8	tax	tax	NOUN
gujaf-386	256	9	)	)	PUNCT
gujaf-386	256	10	was	be	AUX
gujaf-386	256	11	-1.041	-1.041	ADJ
gujaf-386	256	12	,	,	PUNCT
gujaf-386	256	13	suggesting	suggest	VERB
gujaf-386	256	14	a	a	DET
gujaf-386	256	15	negative	negative	ADJ
gujaf-386	256	16	relationship	relationship	NOUN
gujaf-386	256	17	with	with	ADP
gujaf-386	256	18	domestic	domestic	ADJ
gujaf-386	256	19	debt	debt	NOUN
gujaf-386	256	20	.	.	PUNCT
gujaf-386	257	1	however	however	ADV
gujaf-386	257	2	,	,	PUNCT
gujaf-386	257	3	this	this	DET
gujaf-386	257	4	relationship	relationship	NOUN
gujaf-386	257	5	is	be	AUX
gujaf-386	257	6	not	not	PART
gujaf-386	257	7	statistically	statistically	ADV
gujaf-386	257	8	significant	significant	ADJ
gujaf-386	257	9	,	,	PUNCT
gujaf-386	257	10	as	as	SCONJ
gujaf-386	257	11	evidenced	evidence	VERB
gujaf-386	257	12	by	by	ADP
gujaf-386	257	13	the	the	DET
gujaf-386	257	14	pvalue	pvalue	NOUN
gujaf-386	257	15	of	of	ADP
gujaf-386	257	16	0.361	0.361	NUM
gujaf-386	257	17	,	,	PUNCT
gujaf-386	257	18	which	which	PRON
gujaf-386	257	19	exceeds	exceed	VERB
gujaf-386	257	20	the	the	DET
gujaf-386	257	21	5	5	NUM
gujaf-386	257	22	%	%	NOUN
gujaf-386	257	23	significance	significance	NOUN
gujaf-386	257	24	level	level	NOUN
gujaf-386	257	25	.	.	PUNCT
gujaf-386	258	1	the	the	DET
gujaf-386	258	2	value	value	NOUN
gujaf-386	258	3	of	of	ADP
gujaf-386	258	4	the	the	DET
gujaf-386	258	5	coefficient	coefficient	NOUN
gujaf-386	258	6	implies	imply	VERB
gujaf-386	258	7	that	that	SCONJ
gujaf-386	258	8	1	1	NUM
gujaf-386	258	9	%	%	NOUN
gujaf-386	258	10	increase	increase	NOUN
gujaf-386	258	11	in	in	ADP
gujaf-386	258	12	srt	srt	NOUN
gujaf-386	258	13	revenue	revenue	NOUN
gujaf-386	258	14	is	be	AUX
gujaf-386	258	15	associated	associate	VERB
gujaf-386	258	16	with	with	ADP
gujaf-386	258	17	a	a	DET
gujaf-386	258	18	1.041	1.041	NUM
gujaf-386	258	19	%	%	NOUN
gujaf-386	258	20	decrease	decrease	NOUN
gujaf-386	258	21	in	in	ADP
gujaf-386	258	22	domestic	domestic	ADJ
gujaf-386	258	23	debt	debt	NOUN
gujaf-386	258	24	,	,	PUNCT
gujaf-386	258	25	holding	hold	VERB
gujaf-386	258	26	other	other	ADJ
gujaf-386	258	27	factors	factor	NOUN
gujaf-386	258	28	constant	constant	ADJ
gujaf-386	258	29	.	.	PUNCT
gujaf-386	259	1	however	however	ADV
gujaf-386	259	2	,	,	PUNCT
gujaf-386	259	3	this	this	DET
gujaf-386	259	4	relationship	relationship	NOUN
gujaf-386	259	5	is	be	AUX
gujaf-386	259	6	not	not	PART
gujaf-386	259	7	statistically	statistically	ADV
gujaf-386	259	8	significant	significant	ADJ
gujaf-386	259	9	(	(	PUNCT
gujaf-386	259	10	p	p	X
gujaf-386	259	11	>	>	X
gujaf-386	259	12	0.05	0.05	NUM
gujaf-386	259	13	)	)	PUNCT
gujaf-386	259	14	,	,	PUNCT
gujaf-386	259	15	indicating	indicate	VERB
gujaf-386	259	16	that	that	SCONJ
gujaf-386	259	17	state	state	NOUN
gujaf-386	259	18	road	road	NOUN
gujaf-386	259	19	tax	tax	NOUN
gujaf-386	259	20	revenue	revenue	NOUN
gujaf-386	259	21	does	do	AUX
gujaf-386	259	22	not	not	PART
gujaf-386	259	23	have	have	VERB
gujaf-386	259	24	a	a	DET
gujaf-386	259	25	significant	significant	ADJ
gujaf-386	259	26	impact	impact	NOUN
gujaf-386	259	27	on	on	ADP
gujaf-386	259	28	domestic	domestic	ADJ
gujaf-386	259	29	debt	debt	NOUN
gujaf-386	259	30	in	in	ADP
gujaf-386	259	31	this	this	DET
gujaf-386	259	32	model	model	NOUN
gujaf-386	259	33	.	.	PUNCT
gujaf-386	260	1	gusau	gusau	PROPN
gujaf-386	260	2	journal	journal	PROPN
gujaf-386	260	3	of	of	ADP
gujaf-386	260	4	accounting	accounting	NOUN
gujaf-386	260	5	and	and	CCONJ
gujaf-386	260	6	finance	finance	NOUN
gujaf-386	260	7	,	,	PUNCT
gujaf-386	260	8	vol.6	vol.6	PROPN
gujaf-386	260	9	,	,	PUNCT
gujaf-386	260	10	issue	issue	NOUN
gujaf-386	260	11	1	1	NUM
gujaf-386	260	12	,	,	PUNCT
gujaf-386	260	13	april	april	PROPN
gujaf-386	260	14	,	,	PUNCT
gujaf-386	260	15	2025	2025	NUM
gujaf-386	260	16	316	316	NUM
gujaf-386	261	1	the	the	DET
gujaf-386	261	2	coefficient	coefficient	NOUN
gujaf-386	261	3	for	for	ADP
gujaf-386	261	4	ors	or	NOUN
gujaf-386	261	5	(	(	PUNCT
gujaf-386	261	6	other	other	ADJ
gujaf-386	261	7	revenue	revenue	NOUN
gujaf-386	261	8	sources	source	NOUN
gujaf-386	261	9	)	)	PUNCT
gujaf-386	261	10	was	be	AUX
gujaf-386	261	11	-0.261	-0.261	ADJ
gujaf-386	261	12	,	,	PUNCT
gujaf-386	261	13	also	also	ADV
gujaf-386	261	14	indicating	indicate	VERB
gujaf-386	261	15	a	a	DET
gujaf-386	261	16	negative	negative	ADJ
gujaf-386	261	17	but	but	CCONJ
gujaf-386	261	18	statistically	statistically	ADV
gujaf-386	261	19	insignificant	insignificant	ADJ
gujaf-386	261	20	relationship	relationship	NOUN
gujaf-386	261	21	with	with	ADP
gujaf-386	261	22	domestic	domestic	ADJ
gujaf-386	261	23	debt	debt	NOUN
gujaf-386	261	24	,	,	PUNCT
gujaf-386	261	25	meaning	mean	VERB
gujaf-386	261	26	that	that	SCONJ
gujaf-386	261	27	1	1	NUM
gujaf-386	261	28	%	%	NOUN
gujaf-386	261	29	increase	increase	NOUN
gujaf-386	261	30	in	in	ADP
gujaf-386	261	31	ors	or	NOUN
gujaf-386	261	32	revenue	revenue	NOUN
gujaf-386	261	33	is	be	AUX
gujaf-386	261	34	associated	associate	VERB
gujaf-386	261	35	with	with	ADP
gujaf-386	261	36	a	a	DET
gujaf-386	261	37	0.261	0.261	NUM
gujaf-386	261	38	%	%	NOUN
gujaf-386	261	39	decrease	decrease	NOUN
gujaf-386	261	40	in	in	ADP
gujaf-386	261	41	domestic	domestic	ADJ
gujaf-386	261	42	debt	debt	NOUN
gujaf-386	261	43	,	,	PUNCT
gujaf-386	261	44	holding	hold	VERB
gujaf-386	261	45	other	other	ADJ
gujaf-386	261	46	variables	variable	NOUN
gujaf-386	261	47	constant	constant	ADJ
gujaf-386	261	48	.	.	PUNCT
gujaf-386	262	1	however	however	ADV
gujaf-386	262	2	,	,	PUNCT
gujaf-386	262	3	like	like	ADP
gujaf-386	262	4	srt	srt	NOUN
gujaf-386	262	5	,	,	PUNCT
gujaf-386	262	6	this	this	DET
gujaf-386	262	7	relationship	relationship	NOUN
gujaf-386	262	8	is	be	AUX
gujaf-386	262	9	also	also	ADV
gujaf-386	262	10	statistically	statistically	ADV
gujaf-386	262	11	insignificant	insignificant	ADJ
gujaf-386	262	12	(	(	PUNCT
gujaf-386	262	13	p	p	X
gujaf-386	262	14	>	>	X
gujaf-386	262	15	0.05	0.05	NUM
gujaf-386	262	16	)	)	PUNCT
gujaf-386	262	17	,	,	PUNCT
gujaf-386	262	18	the	the	DET
gujaf-386	262	19	p	p	NOUN
gujaf-386	262	20	-	-	PUNCT
gujaf-386	262	21	value	value	NOUN
gujaf-386	262	22	of	of	ADP
gujaf-386	262	23	0.653	0.653	NUM
gujaf-386	262	24	confirms	confirm	VERB
gujaf-386	262	25	the	the	DET
gujaf-386	262	26	lack	lack	NOUN
gujaf-386	262	27	of	of	ADP
gujaf-386	262	28	statistical	statistical	ADJ
gujaf-386	262	29	significance	significance	NOUN
gujaf-386	262	30	,	,	PUNCT
gujaf-386	262	31	suggesting	suggest	VERB
gujaf-386	262	32	that	that	SCONJ
gujaf-386	262	33	ors	or	NOUN
gujaf-386	262	34	does	do	AUX
gujaf-386	262	35	not	not	PART
gujaf-386	262	36	significantly	significantly	ADV
gujaf-386	262	37	influence	influence	VERB
gujaf-386	262	38	domestic	domestic	ADJ
gujaf-386	262	39	debt	debt	NOUN
gujaf-386	262	40	.	.	PUNCT
gujaf-386	263	1	the	the	DET
gujaf-386	263	2	regression	regression	NOUN
gujaf-386	263	3	model	model	NOUN
gujaf-386	263	4	as	as	ADP
gujaf-386	263	5	a	a	DET
gujaf-386	263	6	whole	whole	NOUN
gujaf-386	263	7	was	be	AUX
gujaf-386	263	8	statistically	statistically	ADV
gujaf-386	263	9	significant	significant	ADJ
gujaf-386	263	10	,	,	PUNCT
gujaf-386	263	11	as	as	SCONJ
gujaf-386	263	12	evidenced	evidence	VERB
gujaf-386	263	13	by	by	ADP
gujaf-386	263	14	the	the	DET
gujaf-386	263	15	wald	wald	PROPN
gujaf-386	263	16	chisquare	chisquare	PROPN
gujaf-386	263	17	statistic	statistic	NOUN
gujaf-386	263	18	of	of	ADP
gujaf-386	263	19	41.98	41.98	NUM
gujaf-386	263	20	with	with	ADP
gujaf-386	263	21	a	a	DET
gujaf-386	263	22	p	p	NOUN
gujaf-386	263	23	-	-	PUNCT
gujaf-386	263	24	value	value	NOUN
gujaf-386	263	25	of	of	ADP
gujaf-386	263	26	0.000	0.000	NUM
gujaf-386	263	27	.	.	PUNCT
gujaf-386	264	1	this	this	PRON
gujaf-386	264	2	indicates	indicate	VERB
gujaf-386	264	3	that	that	SCONJ
gujaf-386	264	4	the	the	DET
gujaf-386	264	5	independent	independent	ADJ
gujaf-386	264	6	variables	variable	NOUN
gujaf-386	264	7	collectively	collectively	ADV
gujaf-386	264	8	have	have	VERB
gujaf-386	264	9	a	a	DET
gujaf-386	264	10	significant	significant	ADJ
gujaf-386	264	11	impact	impact	NOUN
gujaf-386	264	12	on	on	ADP
gujaf-386	264	13	domestic	domestic	ADJ
gujaf-386	264	14	debt	debt	NOUN
gujaf-386	264	15	which	which	PRON
gujaf-386	264	16	implies	imply	VERB
gujaf-386	264	17	that	that	SCONJ
gujaf-386	264	18	internally	internally	ADV
gujaf-386	264	19	generated	generate	VERB
gujaf-386	264	20	revenue	revenue	NOUN
gujaf-386	264	21	has	have	VERB
gujaf-386	264	22	significant	significant	ADJ
gujaf-386	264	23	effect	effect	NOUN
gujaf-386	264	24	on	on	ADP
gujaf-386	264	25	domestic	domestic	ADJ
gujaf-386	264	26	debt	debt	NOUN
gujaf-386	264	27	of	of	ADP
gujaf-386	264	28	north	north	PROPN
gujaf-386	264	29	central	central	PROPN
gujaf-386	264	30	nigeria	nigeria	PROPN
gujaf-386	264	31	.	.	PUNCT
gujaf-386	265	1	the	the	DET
gujaf-386	265	2	r	r	NOUN
gujaf-386	265	3	-	-	PUNCT
gujaf-386	265	4	squared	square	VERB
gujaf-386	265	5	value	value	NOUN
gujaf-386	265	6	of	of	ADP
gujaf-386	265	7	0.301	0.301	NUM
gujaf-386	265	8	suggests	suggest	VERB
gujaf-386	265	9	that	that	SCONJ
gujaf-386	265	10	approximately	approximately	ADV
gujaf-386	265	11	30.1	30.1	NUM
gujaf-386	265	12	%	%	NOUN
gujaf-386	265	13	of	of	ADP
gujaf-386	265	14	the	the	DET
gujaf-386	265	15	variation	variation	NOUN
gujaf-386	265	16	in	in	ADP
gujaf-386	265	17	domestic	domestic	ADJ
gujaf-386	265	18	debt	debt	NOUN
gujaf-386	265	19	is	be	AUX
gujaf-386	265	20	explained	explain	VERB
gujaf-386	265	21	by	by	ADP
gujaf-386	265	22	all	all	DET
gujaf-386	265	23	the	the	DET
gujaf-386	265	24	four	four	NUM
gujaf-386	265	25	constructs	construct	NOUN
gujaf-386	265	26	of	of	ADP
gujaf-386	265	27	the	the	DET
gujaf-386	265	28	internally	internally	ADV
gujaf-386	265	29	generated	generate	VERB
gujaf-386	265	30	revenue	revenue	NOUN
gujaf-386	265	31	(	(	PUNCT
gujaf-386	265	32	paye	paye	NOUN
gujaf-386	265	33	,	,	PUNCT
gujaf-386	265	34	sda	sda	NOUN
gujaf-386	265	35	,	,	PUNCT
gujaf-386	265	36	srt	srt	NOUN
gujaf-386	265	37	,	,	PUNCT
gujaf-386	265	38	and	and	CCONJ
gujaf-386	265	39	ors	or	NOUN
gujaf-386	265	40	)	)	PUNCT
gujaf-386	265	41	in	in	ADP
gujaf-386	265	42	the	the	DET
gujaf-386	265	43	model	model	NOUN
gujaf-386	265	44	while	while	SCONJ
gujaf-386	265	45	the	the	DET
gujaf-386	265	46	remaining	remain	VERB
gujaf-386	265	47	70	70	NUM
gujaf-386	265	48	%	%	NOUN
gujaf-386	265	49	represents	represent	VERB
gujaf-386	265	50	other	other	ADJ
gujaf-386	265	51	factors	factor	NOUN
gujaf-386	265	52	not	not	PART
gujaf-386	265	53	captured	capture	VERB
gujaf-386	265	54	in	in	ADP
gujaf-386	265	55	the	the	DET
gujaf-386	265	56	model	model	NOUN
gujaf-386	265	57	such	such	ADJ
gujaf-386	265	58	as	as	ADP
gujaf-386	265	59	capital	capital	NOUN
gujaf-386	265	60	spending	spending	NOUN
gujaf-386	265	61	and	and	CCONJ
gujaf-386	265	62	external	external	ADJ
gujaf-386	265	63	debt	debt	NOUN
gujaf-386	265	64	.	.	PUNCT
gujaf-386	266	1	while	while	SCONJ
gujaf-386	266	2	the	the	DET
gujaf-386	266	3	adjusted	adjusted	ADJ
gujaf-386	266	4	r	r	NOUN
gujaf-386	266	5	-	-	PUNCT
gujaf-386	266	6	squared	square	VERB
gujaf-386	266	7	value	value	NOUN
gujaf-386	266	8	of	of	ADP
gujaf-386	266	9	0.266	0.266	NUM
gujaf-386	266	10	,	,	PUNCT
gujaf-386	266	11	which	which	PRON
gujaf-386	266	12	accounts	account	VERB
gujaf-386	266	13	for	for	ADP
gujaf-386	266	14	the	the	DET
gujaf-386	266	15	magnitude	magnitude	NOUN
gujaf-386	266	16	of	of	ADP
gujaf-386	266	17	the	the	DET
gujaf-386	266	18	impact	impact	NOUN
gujaf-386	266	19	of	of	ADP
gujaf-386	266	20	the	the	DET
gujaf-386	266	21	significant	significant	ADJ
gujaf-386	266	22	predictors	predictor	NOUN
gujaf-386	266	23	only	only	ADV
gujaf-386	266	24	,	,	PUNCT
gujaf-386	266	25	implies	imply	VERB
gujaf-386	266	26	that	that	SCONJ
gujaf-386	266	27	26.6	26.6	NUM
gujaf-386	266	28	%	%	NOUN
gujaf-386	266	29	changes	change	NOUN
gujaf-386	266	30	in	in	ADP
gujaf-386	266	31	domestic	domestic	ADJ
gujaf-386	266	32	debt	debt	NOUN
gujaf-386	266	33	is	be	AUX
gujaf-386	266	34	accounted	account	VERB
gujaf-386	266	35	for	for	ADP
gujaf-386	266	36	by	by	ADP
gujaf-386	266	37	the	the	DET
gujaf-386	266	38	combined	combine	VERB
gujaf-386	266	39	changes	change	NOUN
gujaf-386	266	40	in	in	ADP
gujaf-386	266	41	pay	pay	NOUN
gujaf-386	266	42	as	as	SCONJ
gujaf-386	266	43	you	you	PRON
gujaf-386	266	44	earn	earn	VERB
gujaf-386	266	45	and	and	CCONJ
gujaf-386	266	46	direct	direct	ADJ
gujaf-386	266	47	assessment	assessment	NOUN
gujaf-386	266	48	.	.	PUNCT
gujaf-386	267	1	at	at	ADP
gujaf-386	267	2	the	the	DET
gujaf-386	267	3	5	5	NUM
gujaf-386	267	4	%	%	NOUN
gujaf-386	267	5	level	level	NOUN
gujaf-386	267	6	of	of	ADP
gujaf-386	267	7	significance	significance	NOUN
gujaf-386	267	8	,	,	PUNCT
gujaf-386	267	9	the	the	DET
gujaf-386	267	10	result	result	NOUN
gujaf-386	267	11	of	of	ADP
gujaf-386	267	12	the	the	DET
gujaf-386	267	13	wald	wald	NOUN
gujaf-386	267	14	-	-	PUNCT
gujaf-386	267	15	statistics	statistic	NOUN
gujaf-386	267	16	of	of	ADP
gujaf-386	267	17	41.98	41.98	NUM
gujaf-386	267	18	with	with	ADP
gujaf-386	267	19	a	a	DET
gujaf-386	267	20	degree	degree	NOUN
gujaf-386	267	21	of	of	ADP
gujaf-386	267	22	freedom	freedom	NOUN
gujaf-386	267	23	of	of	ADP
gujaf-386	267	24	f(4	f(4	PROPN
gujaf-386	267	25	,	,	PUNCT
gujaf-386	267	26	79	79	NUM
gujaf-386	267	27	)	)	PUNCT
gujaf-386	267	28	and	and	CCONJ
gujaf-386	267	29	having	have	VERB
gujaf-386	267	30	a	a	DET
gujaf-386	267	31	probability	probability	NOUN
gujaf-386	267	32	value	value	NOUN
gujaf-386	267	33	of	of	ADP
gujaf-386	267	34	0.000	0.000	NUM
gujaf-386	267	35	which	which	PRON
gujaf-386	267	36	is	be	AUX
gujaf-386	267	37	less	less	ADJ
gujaf-386	267	38	than	than	ADP
gujaf-386	267	39	the	the	DET
gujaf-386	267	40	5	5	NUM
gujaf-386	267	41	%	%	NOUN
gujaf-386	267	42	chosen	choose	VERB
gujaf-386	267	43	significant	significant	ADJ
gujaf-386	267	44	level	level	NOUN
gujaf-386	267	45	of	of	ADP
gujaf-386	267	46	the	the	DET
gujaf-386	267	47	study	study	NOUN
gujaf-386	267	48	,	,	PUNCT
gujaf-386	267	49	this	this	DET
gujaf-386	267	50	study	study	NOUN
gujaf-386	267	51	thus	thus	ADV
gujaf-386	267	52	decide	decide	VERB
gujaf-386	267	53	that	that	SCONJ
gujaf-386	267	54	the	the	DET
gujaf-386	267	55	null	null	ADJ
gujaf-386	267	56	hypothesis	hypothesis	NOUN
gujaf-386	267	57	for	for	ADP
gujaf-386	267	58	model	model	NOUN
gujaf-386	267	59	one	one	NUM
gujaf-386	267	60	which	which	PRON
gujaf-386	267	61	states	state	VERB
gujaf-386	267	62	that	that	SCONJ
gujaf-386	267	63	“	"	PUNCT
gujaf-386	267	64	internally	internally	ADV
gujaf-386	267	65	generated	generate	VERB
gujaf-386	267	66	revenue	revenue	NOUN
gujaf-386	267	67	does	do	AUX
gujaf-386	267	68	not	not	PART
gujaf-386	267	69	significantly	significantly	ADV
gujaf-386	267	70	affect	affect	VERB
gujaf-386	267	71	the	the	DET
gujaf-386	267	72	size	size	NOUN
gujaf-386	267	73	of	of	ADP
gujaf-386	267	74	domestic	domestic	ADJ
gujaf-386	267	75	debt	debt	NOUN
gujaf-386	267	76	in	in	ADP
gujaf-386	267	77	north	north	NOUN
gujaf-386	267	78	central	central	ADJ
gujaf-386	267	79	,	,	PUNCT
gujaf-386	267	80	nigeria	nigeria	PROPN
gujaf-386	267	81	”	"	PUNCT
gujaf-386	267	82	be	be	AUX
gujaf-386	267	83	rejected	reject	VERB
gujaf-386	267	84	while	while	SCONJ
gujaf-386	267	85	accepting	accept	VERB
gujaf-386	267	86	the	the	DET
gujaf-386	267	87	alternate	alternate	ADJ
gujaf-386	267	88	hypothesis	hypothesis	NOUN
gujaf-386	267	89	and	and	CCONJ
gujaf-386	267	90	concluded	conclude	VERB
gujaf-386	267	91	that	that	SCONJ
gujaf-386	267	92	“	"	PUNCT
gujaf-386	267	93	internally	internally	ADV
gujaf-386	267	94	generated	generate	VERB
gujaf-386	267	95	revenue	revenue	NOUN
gujaf-386	267	96	significantly	significantly	ADV
gujaf-386	267	97	affect	affect	VERB
gujaf-386	267	98	the	the	DET
gujaf-386	267	99	size	size	NOUN
gujaf-386	267	100	of	of	ADP
gujaf-386	267	101	domestic	domestic	ADJ
gujaf-386	267	102	debt	debt	NOUN
gujaf-386	267	103	in	in	ADP
gujaf-386	267	104	north	north	NOUN
gujaf-386	267	105	central	central	ADJ
gujaf-386	267	106	,	,	PUNCT
gujaf-386	267	107	nigeria	nigeria	PROPN
gujaf-386	267	108	”	"	PUNCT
gujaf-386	267	109	discussion	discussion	NOUN
gujaf-386	267	110	of	of	ADP
gujaf-386	267	111	findings	finding	NOUN
gujaf-386	267	112	the	the	DET
gujaf-386	267	113	study	study	NOUN
gujaf-386	267	114	examined	examine	VERB
gujaf-386	267	115	the	the	DET
gujaf-386	267	116	effect	effect	NOUN
gujaf-386	267	117	of	of	ADP
gujaf-386	267	118	internally	internally	ADV
gujaf-386	267	119	generated	generate	VERB
gujaf-386	267	120	revenue	revenue	NOUN
gujaf-386	267	121	(	(	PUNCT
gujaf-386	267	122	igr	igr	PROPN
gujaf-386	267	123	)	)	PUNCT
gujaf-386	267	124	on	on	ADP
gujaf-386	267	125	the	the	DET
gujaf-386	267	126	size	size	NOUN
gujaf-386	267	127	of	of	ADP
gujaf-386	267	128	domestic	domestic	ADJ
gujaf-386	267	129	debt	debt	NOUN
gujaf-386	267	130	in	in	ADP
gujaf-386	267	131	north	north	PROPN
gujaf-386	267	132	central	central	PROPN
gujaf-386	267	133	nigeria	nigeria	PROPN
gujaf-386	267	134	.	.	PUNCT
gujaf-386	268	1	regression	regression	NOUN
gujaf-386	268	2	results	result	NOUN
gujaf-386	268	3	revealed	reveal	VERB
gujaf-386	268	4	that	that	SCONJ
gujaf-386	268	5	paye	paye	NOUN
gujaf-386	268	6	(	(	PUNCT
gujaf-386	268	7	β	β	X
gujaf-386	268	8	=	=	SYM
gujaf-386	268	9	6.757	6.757	NUM
gujaf-386	268	10	,	,	PUNCT
gujaf-386	268	11	p	p	X
gujaf-386	268	12	<	<	X
gujaf-386	268	13	0.01	0.01	NUM
gujaf-386	268	14	)	)	PUNCT
gujaf-386	268	15	and	and	CCONJ
gujaf-386	268	16	sda	sda	NOUN
gujaf-386	268	17	(	(	PUNCT
gujaf-386	268	18	β	β	X
gujaf-386	268	19	=	=	SYM
gujaf-386	268	20	0.441	0.441	NUM
gujaf-386	268	21	,	,	PUNCT
gujaf-386	268	22	p	p	NOUN
gujaf-386	268	23	=	=	PROPN
gujaf-386	268	24	0.016	0.016	NUM
gujaf-386	268	25	)	)	PUNCT
gujaf-386	268	26	had	have	VERB
gujaf-386	268	27	a	a	DET
gujaf-386	268	28	statistically	statistically	ADV
gujaf-386	268	29	significant	significant	ADJ
gujaf-386	268	30	positive	positive	ADJ
gujaf-386	268	31	impact	impact	NOUN
gujaf-386	268	32	on	on	ADP
gujaf-386	268	33	domestic	domestic	ADJ
gujaf-386	268	34	debt	debt	NOUN
gujaf-386	268	35	,	,	PUNCT
gujaf-386	268	36	while	while	SCONJ
gujaf-386	268	37	srt	srt	NOUN
gujaf-386	268	38	and	and	CCONJ
gujaf-386	268	39	ors	or	NOUN
gujaf-386	268	40	were	be	AUX
gujaf-386	268	41	not	not	PART
gujaf-386	268	42	significant	significant	ADJ
gujaf-386	268	43	predictors	predictor	NOUN
gujaf-386	268	44	.	.	PUNCT
gujaf-386	269	1	these	these	DET
gujaf-386	269	2	findings	finding	NOUN
gujaf-386	269	3	suggest	suggest	VERB
gujaf-386	269	4	that	that	SCONJ
gujaf-386	269	5	as	as	SCONJ
gujaf-386	269	6	paye	paye	NOUN
gujaf-386	269	7	and	and	CCONJ
gujaf-386	269	8	sda	sda	NOUN
gujaf-386	269	9	increase	increase	NOUN
gujaf-386	269	10	,	,	PUNCT
gujaf-386	269	11	domestic	domestic	ADJ
gujaf-386	269	12	debt	debt	NOUN
gujaf-386	269	13	also	also	ADV
gujaf-386	269	14	rises	rise	VERB
gujaf-386	269	15	,	,	PUNCT
gujaf-386	269	16	implying	imply	VERB
gujaf-386	269	17	that	that	SCONJ
gujaf-386	269	18	states	state	NOUN
gujaf-386	269	19	rely	rely	VERB
gujaf-386	269	20	on	on	ADP
gujaf-386	269	21	igr	igr	NOUN
gujaf-386	269	22	but	but	CCONJ
gujaf-386	269	23	still	still	ADV
gujaf-386	269	24	accumulate	accumulate	VERB
gujaf-386	269	25	debt	debt	NOUN
gujaf-386	269	26	,	,	PUNCT
gujaf-386	269	27	possibly	possibly	ADV
gujaf-386	269	28	due	due	ADP
gujaf-386	269	29	to	to	ADP
gujaf-386	269	30	fiscal	fiscal	ADJ
gujaf-386	269	31	mismanagement	mismanagement	NOUN
gujaf-386	269	32	or	or	CCONJ
gujaf-386	269	33	inefficiencies	inefficiency	NOUN
gujaf-386	269	34	in	in	ADP
gujaf-386	269	35	public	public	ADJ
gujaf-386	269	36	finance	finance	NOUN
gujaf-386	269	37	administration	administration	NOUN
gujaf-386	269	38	.	.	PUNCT
gujaf-386	270	1	the	the	DET
gujaf-386	270	2	adjusted	adjust	VERB
gujaf-386	270	3	r²	r²	NOUN
gujaf-386	270	4	of	of	ADP
gujaf-386	270	5	0.266	0.266	NUM
gujaf-386	270	6	suggests	suggest	VERB
gujaf-386	270	7	that	that	SCONJ
gujaf-386	270	8	26.6	26.6	NUM
gujaf-386	270	9	%	%	NOUN
gujaf-386	270	10	of	of	ADP
gujaf-386	270	11	variations	variation	NOUN
gujaf-386	270	12	in	in	ADP
gujaf-386	270	13	domestic	domestic	ADJ
gujaf-386	270	14	debt	debt	NOUN
gujaf-386	270	15	can	can	AUX
gujaf-386	270	16	be	be	AUX
gujaf-386	270	17	explained	explain	VERB
gujaf-386	270	18	by	by	ADP
gujaf-386	270	19	changes	change	NOUN
gujaf-386	270	20	in	in	ADP
gujaf-386	270	21	paye	paye	NOUN
gujaf-386	270	22	and	and	CCONJ
gujaf-386	270	23	sda	sda	NOUN
gujaf-386	270	24	.	.	PUNCT
gujaf-386	271	1	hypothesis	hypothesis	NOUN
gujaf-386	271	2	one	one	NUM
gujaf-386	271	3	examined	examine	VERB
gujaf-386	271	4	the	the	DET
gujaf-386	271	5	effect	effect	NOUN
gujaf-386	271	6	of	of	ADP
gujaf-386	271	7	internally	internally	ADV
gujaf-386	271	8	generated	generate	VERB
gujaf-386	271	9	revenue	revenue	NOUN
gujaf-386	271	10	on	on	ADP
gujaf-386	271	11	size	size	NOUN
gujaf-386	271	12	of	of	ADP
gujaf-386	271	13	domestic	domestic	ADJ
gujaf-386	271	14	debt	debt	NOUN
gujaf-386	271	15	.	.	PUNCT
gujaf-386	272	1	the	the	DET
gujaf-386	272	2	results	result	NOUN
gujaf-386	272	3	show	show	VERB
gujaf-386	272	4	that	that	SCONJ
gujaf-386	272	5	paye	paye	NOUN
gujaf-386	272	6	and	and	CCONJ
gujaf-386	272	7	sda	sda	NOUN
gujaf-386	272	8	are	be	AUX
gujaf-386	272	9	very	very	ADV
gujaf-386	272	10	strong	strong	ADJ
gujaf-386	272	11	predictors	predictor	NOUN
gujaf-386	272	12	of	of	ADP
gujaf-386	272	13	igr	igr	NOUN
gujaf-386	272	14	in	in	ADP
gujaf-386	272	15	influencing	influence	VERB
gujaf-386	272	16	domestic	domestic	ADJ
gujaf-386	272	17	debt	debt	NOUN
gujaf-386	272	18	which	which	PRON
gujaf-386	272	19	was	be	AUX
gujaf-386	272	20	in	in	ADP
gujaf-386	272	21	line	line	NOUN
gujaf-386	272	22	with	with	ADP
gujaf-386	272	23	the	the	DET
gujaf-386	272	24	a	a	DET
gujaf-386	272	25	priori	priori	ADJ
gujaf-386	272	26	expectation	expectation	NOUN
gujaf-386	272	27	of	of	ADP
gujaf-386	272	28	the	the	DET
gujaf-386	272	29	study	study	NOUN
gujaf-386	272	30	.	.	PUNCT
gujaf-386	273	1	the	the	DET
gujaf-386	273	2	result	result	NOUN
gujaf-386	273	3	of	of	ADP
gujaf-386	273	4	the	the	DET
gujaf-386	273	5	study	study	NOUN
gujaf-386	273	6	agreed	agree	VERB
gujaf-386	273	7	with	with	ADP
gujaf-386	273	8	the	the	DET
gujaf-386	273	9	results	result	NOUN
gujaf-386	273	10	of	of	ADP
gujaf-386	273	11	prior	prior	ADJ
gujaf-386	273	12	studies	study	NOUN
gujaf-386	273	13	such	such	ADJ
gujaf-386	273	14	as	as	ADP
gujaf-386	273	15	fasoye	fasoye	NOUN
gujaf-386	273	16	(	(	PUNCT
gujaf-386	273	17	2020	2020	NUM
gujaf-386	273	18	)	)	PUNCT
gujaf-386	273	19	;	;	PUNCT
gujaf-386	274	1	nwafor	nwafor	ADP
gujaf-386	274	2	et	et	PROPN
gujaf-386	274	3	al	al	PROPN
gujaf-386	274	4	(	(	PUNCT
gujaf-386	274	5	2021	2021	NUM
gujaf-386	274	6	)	)	PUNCT
gujaf-386	274	7	;	;	PUNCT
gujaf-386	274	8	nkechi	nkechi	PROPN
gujaf-386	274	9	and	and	CCONJ
gujaf-386	274	10	onuora	onuora	PROPN
gujaf-386	274	11	(	(	PUNCT
gujaf-386	274	12	2018	2018	NUM
gujaf-386	274	13	)	)	PUNCT
gujaf-386	274	14	;	;	PUNCT
gujaf-386	274	15	sylvester	sylvester	X
gujaf-386	274	16	(	(	PUNCT
gujaf-386	274	17	2020	2020	NUM
gujaf-386	274	18	)	)	PUNCT
gujaf-386	274	19	;	;	PUNCT
gujaf-386	274	20	amin	amin	NOUN
gujaf-386	274	21	(	(	PUNCT
gujaf-386	274	22	2018	2018	NUM
gujaf-386	274	23	)	)	PUNCT
gujaf-386	274	24	and	and	CCONJ
gujaf-386	274	25	amani	amani	PROPN
gujaf-386	274	26	(	(	PUNCT
gujaf-386	274	27	2018	2018	NUM
gujaf-386	274	28	)	)	PUNCT
gujaf-386	274	29	who	who	PRON
gujaf-386	274	30	also	also	ADV
gujaf-386	274	31	investigated	investigate	VERB
gujaf-386	274	32	the	the	DET
gujaf-386	274	33	effect	effect	NOUN
gujaf-386	274	34	of	of	ADP
gujaf-386	274	35	igr	igr	NOUN
gujaf-386	274	36	on	on	ADP
gujaf-386	274	37	state	state	NOUN
gujaf-386	274	38	government	government	NOUN
gujaf-386	274	39	borrowing	borrowing	NOUN
gujaf-386	274	40	in	in	ADP
gujaf-386	274	41	nigeria	nigeria	PROPN
gujaf-386	274	42	.	.	PUNCT
gujaf-386	275	1	the	the	DET
gujaf-386	275	2	results	result	NOUN
gujaf-386	275	3	from	from	ADP
gujaf-386	275	4	the	the	DET
gujaf-386	275	5	study	study	NOUN
gujaf-386	275	6	all	all	PRON
gujaf-386	275	7	shows	show	VERB
gujaf-386	275	8	that	that	SCONJ
gujaf-386	275	9	igr	igr	PROPN
gujaf-386	275	10	has	have	VERB
gujaf-386	275	11	a	a	DET
gujaf-386	275	12	positive	positive	ADJ
gujaf-386	275	13	and	and	CCONJ
gujaf-386	275	14	significant	significant	ADJ
gujaf-386	275	15	effect	effect	NOUN
gujaf-386	275	16	on	on	ADP
gujaf-386	275	17	size	size	NOUN
gujaf-386	275	18	of	of	ADP
gujaf-386	275	19	domestic	domestic	ADJ
gujaf-386	275	20	debt	debt	NOUN
gujaf-386	275	21	or	or	CCONJ
gujaf-386	275	22	borrowing	borrowing	NOUN
gujaf-386	275	23	.	.	PUNCT
gujaf-386	276	1	the	the	DET
gujaf-386	276	2	result	result	NOUN
gujaf-386	276	3	of	of	ADP
gujaf-386	276	4	the	the	DET
gujaf-386	276	5	present	present	ADJ
gujaf-386	276	6	study	study	NOUN
gujaf-386	276	7	also	also	ADV
gujaf-386	276	8	aligns	align	VERB
gujaf-386	276	9	and	and	CCONJ
gujaf-386	276	10	conforms	conform	VERB
gujaf-386	276	11	with	with	ADP
gujaf-386	276	12	their	their	PRON
gujaf-386	276	13	results	result	NOUN
gujaf-386	276	14	judging	judge	VERB
gujaf-386	276	15	from	from	ADP
gujaf-386	276	16	the	the	DET
gujaf-386	276	17	coefficient	coefficient	NOUN
gujaf-386	276	18	estimates	estimate	VERB
gujaf-386	276	19	gusau	gusau	ADJ
gujaf-386	276	20	journal	journal	PROPN
gujaf-386	276	21	of	of	ADP
gujaf-386	276	22	accounting	accounting	NOUN
gujaf-386	276	23	and	and	CCONJ
gujaf-386	276	24	finance	finance	NOUN
gujaf-386	276	25	,	,	PUNCT
gujaf-386	276	26	vol.6	vol.6	PROPN
gujaf-386	276	27	,	,	PUNCT
gujaf-386	276	28	issue	issue	NOUN
gujaf-386	276	29	1	1	NUM
gujaf-386	276	30	,	,	PUNCT
gujaf-386	276	31	april	april	PROPN
gujaf-386	276	32	,	,	PUNCT
gujaf-386	276	33	2025	2025	NUM
gujaf-386	276	34	317	317	NUM
gujaf-386	276	35	and	and	CCONJ
gujaf-386	276	36	probability	probability	NOUN
gujaf-386	276	37	values	value	NOUN
gujaf-386	276	38	that	that	PRON
gujaf-386	276	39	gave	give	VERB
gujaf-386	276	40	rise	rise	NOUN
gujaf-386	276	41	to	to	ADP
gujaf-386	276	42	making	make	VERB
gujaf-386	276	43	a	a	DET
gujaf-386	276	44	decision	decision	NOUN
gujaf-386	276	45	of	of	ADP
gujaf-386	276	46	rejecting	reject	VERB
gujaf-386	276	47	the	the	DET
gujaf-386	276	48	null	null	NOUN
gujaf-386	276	49	and	and	CCONJ
gujaf-386	276	50	accepting	accept	VERB
gujaf-386	276	51	the	the	DET
gujaf-386	276	52	alternate	alternate	NOUN
gujaf-386	276	53	that	that	SCONJ
gujaf-386	276	54	there	there	PRON
gujaf-386	276	55	is	be	VERB
gujaf-386	276	56	a	a	DET
gujaf-386	276	57	significant	significant	ADJ
gujaf-386	276	58	and	and	CCONJ
gujaf-386	276	59	positive	positive	ADJ
gujaf-386	276	60	effect	effect	NOUN
gujaf-386	276	61	.	.	PUNCT
gujaf-386	277	1	in	in	ADP
gujaf-386	277	2	the	the	DET
gujaf-386	277	3	same	same	ADJ
gujaf-386	277	4	vein	vein	VERB
gujaf-386	277	5	the	the	DET
gujaf-386	277	6	result	result	NOUN
gujaf-386	277	7	and	and	CCONJ
gujaf-386	277	8	findings	finding	NOUN
gujaf-386	277	9	of	of	ADP
gujaf-386	277	10	the	the	DET
gujaf-386	277	11	study	study	NOUN
gujaf-386	277	12	also	also	ADV
gujaf-386	277	13	agrees	agree	VERB
gujaf-386	277	14	and	and	CCONJ
gujaf-386	277	15	aligns	align	VERB
gujaf-386	277	16	with	with	ADP
gujaf-386	277	17	the	the	DET
gujaf-386	277	18	studies	study	NOUN
gujaf-386	277	19	of	of	ADP
gujaf-386	277	20	bakare	bakare	PROPN
gujaf-386	277	21	et	et	PROPN
gujaf-386	277	22	al	al	PROPN
gujaf-386	277	23	(	(	PUNCT
gujaf-386	277	24	2016	2016	NUM
gujaf-386	277	25	)	)	PUNCT
gujaf-386	277	26	;	;	PUNCT
gujaf-386	277	27	oyedele	oyedele	PROPN
gujaf-386	277	28	et	et	PROPN
gujaf-386	277	29	al	al	PROPN
gujaf-386	277	30	(	(	PUNCT
gujaf-386	277	31	2016	2016	NUM
gujaf-386	277	32	)	)	PUNCT
gujaf-386	277	33	;	;	PUNCT
gujaf-386	277	34	serrao	serrao	NOUN
gujaf-386	277	35	(	(	PUNCT
gujaf-386	277	36	2016	2016	NUM
gujaf-386	277	37	)	)	PUNCT
gujaf-386	277	38	and	and	CCONJ
gujaf-386	277	39	abula	abula	PROPN
gujaf-386	277	40	and	and	CCONJ
gujaf-386	277	41	ben	ben	PROPN
gujaf-386	277	42	(	(	PUNCT
gujaf-386	277	43	2016	2016	NUM
gujaf-386	277	44	)	)	PUNCT
gujaf-386	277	45	who	who	PRON
gujaf-386	277	46	also	also	ADV
gujaf-386	277	47	investigated	investigate	VERB
gujaf-386	277	48	internally	internally	ADV
gujaf-386	277	49	generated	generate	VERB
gujaf-386	277	50	revenue	revenue	NOUN
gujaf-386	277	51	and	and	CCONJ
gujaf-386	277	52	public	public	ADJ
gujaf-386	277	53	debt	debt	NOUN
gujaf-386	277	54	in	in	ADP
gujaf-386	277	55	nigeria	nigeria	PROPN
gujaf-386	277	56	and	and	CCONJ
gujaf-386	277	57	their	their	PRON
gujaf-386	277	58	findings	finding	NOUN
gujaf-386	277	59	show	show	VERB
gujaf-386	277	60	that	that	SCONJ
gujaf-386	277	61	there	there	PRON
gujaf-386	277	62	is	be	VERB
gujaf-386	277	63	a	a	DET
gujaf-386	277	64	significant	significant	ADJ
gujaf-386	277	65	positive	positive	ADJ
gujaf-386	277	66	effect	effect	NOUN
gujaf-386	277	67	between	between	ADP
gujaf-386	277	68	igr	igr	NOUN
gujaf-386	277	69	and	and	CCONJ
gujaf-386	277	70	size	size	NOUN
gujaf-386	277	71	of	of	ADP
gujaf-386	277	72	domestic	domestic	ADJ
gujaf-386	277	73	debt	debt	NOUN
gujaf-386	277	74	which	which	PRON
gujaf-386	277	75	also	also	ADV
gujaf-386	277	76	conform	conform	VERB
gujaf-386	277	77	to	to	ADP
gujaf-386	277	78	a	a	DET
gujaf-386	277	79	priori	priori	ADJ
gujaf-386	277	80	expectation	expectation	NOUN
gujaf-386	277	81	of	of	ADP
gujaf-386	277	82	the	the	DET
gujaf-386	277	83	study	study	NOUN
gujaf-386	277	84	.	.	PUNCT
gujaf-386	278	1	5.0	5.0	NUM
gujaf-386	278	2	conclusion	conclusion	NOUN
gujaf-386	278	3	and	and	CCONJ
gujaf-386	278	4	recommendations	recommendation	NOUN
gujaf-386	278	5	the	the	DET
gujaf-386	278	6	result	result	NOUN
gujaf-386	278	7	of	of	ADP
gujaf-386	278	8	the	the	DET
gujaf-386	278	9	study	study	NOUN
gujaf-386	278	10	showed	show	VERB
gujaf-386	278	11	that	that	SCONJ
gujaf-386	278	12	internally	internally	ADV
gujaf-386	278	13	generated	generate	VERB
gujaf-386	278	14	revenue	revenue	NOUN
gujaf-386	278	15	has	have	VERB
gujaf-386	278	16	significant	significant	ADJ
gujaf-386	278	17	effect	effect	NOUN
gujaf-386	278	18	on	on	ADP
gujaf-386	278	19	size	size	NOUN
gujaf-386	278	20	of	of	ADP
gujaf-386	278	21	domestic	domestic	ADJ
gujaf-386	278	22	debt	debt	NOUN
gujaf-386	278	23	thereby	thereby	ADV
gujaf-386	278	24	answering	answer	VERB
gujaf-386	278	25	research	research	NOUN
gujaf-386	278	26	question	question	NOUN
gujaf-386	278	27	one	one	NUM
gujaf-386	278	28	.	.	PUNCT
gujaf-386	279	1	conclusively	conclusively	ADV
gujaf-386	279	2	,	,	PUNCT
gujaf-386	279	3	the	the	DET
gujaf-386	279	4	study	study	NOUN
gujaf-386	279	5	concluded	conclude	VERB
gujaf-386	279	6	that	that	SCONJ
gujaf-386	279	7	that	that	SCONJ
gujaf-386	279	8	internally	internally	ADV
gujaf-386	279	9	generated	generate	VERB
gujaf-386	279	10	revenue	revenue	NOUN
gujaf-386	279	11	significantly	significantly	ADV
gujaf-386	279	12	affects	affect	VERB
gujaf-386	279	13	the	the	DET
gujaf-386	279	14	size	size	NOUN
gujaf-386	279	15	of	of	ADP
gujaf-386	279	16	domestic	domestic	ADJ
gujaf-386	279	17	debt	debt	NOUN
gujaf-386	279	18	in	in	ADP
gujaf-386	279	19	north	north	ADJ
gujaf-386	279	20	central	central	ADJ
gujaf-386	279	21	states	state	NOUN
gujaf-386	279	22	in	in	ADP
gujaf-386	279	23	nigeria	nigeria	PROPN
gujaf-386	279	24	.	.	PUNCT
gujaf-386	280	1	based	base	VERB
gujaf-386	280	2	on	on	ADP
gujaf-386	280	3	the	the	DET
gujaf-386	280	4	findings	finding	NOUN
gujaf-386	280	5	and	and	CCONJ
gujaf-386	280	6	conclusion	conclusion	NOUN
gujaf-386	280	7	of	of	ADP
gujaf-386	280	8	the	the	DET
gujaf-386	280	9	study	study	NOUN
gujaf-386	280	10	,	,	PUNCT
gujaf-386	280	11	the	the	DET
gujaf-386	280	12	following	follow	VERB
gujaf-386	280	13	recommendations	recommendation	NOUN
gujaf-386	280	14	are	be	AUX
gujaf-386	280	15	made	make	VERB
gujaf-386	280	16	:	:	PUNCT
gujaf-386	280	17	the	the	DET
gujaf-386	280	18	government	government	NOUN
gujaf-386	280	19	of	of	ADP
gujaf-386	280	20	the	the	DET
gujaf-386	280	21	states	state	NOUN
gujaf-386	280	22	in	in	ADP
gujaf-386	280	23	north	north	PROPN
gujaf-386	280	24	central	central	ADJ
gujaf-386	280	25	nigeria	nigeria	PROPN
gujaf-386	280	26	should	should	AUX
gujaf-386	280	27	focus	focus	VERB
gujaf-386	280	28	on	on	ADP
gujaf-386	280	29	leveraging	leverage	VERB
gujaf-386	280	30	pay	pay	NOUN
gujaf-386	280	31	as	as	SCONJ
gujaf-386	280	32	you	you	PRON
gujaf-386	280	33	earn	earn	VERB
gujaf-386	280	34	(	(	PUNCT
gujaf-386	280	35	paye	paye	NOUN
gujaf-386	280	36	)	)	PUNCT
gujaf-386	280	37	as	as	ADP
gujaf-386	280	38	a	a	DET
gujaf-386	280	39	critical	critical	ADJ
gujaf-386	280	40	revenue	revenue	NOUN
gujaf-386	280	41	source	source	NOUN
gujaf-386	280	42	by	by	ADP
gujaf-386	280	43	introducing	introduce	VERB
gujaf-386	280	44	policies	policy	NOUN
gujaf-386	280	45	that	that	PRON
gujaf-386	280	46	encourage	encourage	VERB
gujaf-386	280	47	formal	formal	ADJ
gujaf-386	280	48	employment	employment	NOUN
gujaf-386	280	49	and	and	CCONJ
gujaf-386	280	50	should	should	AUX
gujaf-386	280	51	adopt	adopt	VERB
gujaf-386	280	52	digital	digital	ADJ
gujaf-386	280	53	paye	paye	NOUN
gujaf-386	280	54	portals	portal	NOUN
gujaf-386	280	55	and	and	CCONJ
gujaf-386	280	56	automated	automated	ADJ
gujaf-386	280	57	assessments	assessment	NOUN
gujaf-386	280	58	.	.	PUNCT
gujaf-386	281	1	relevant	relevant	ADJ
gujaf-386	281	2	tax	tax	NOUN
gujaf-386	281	3	authorities	authority	NOUN
gujaf-386	281	4	should	should	AUX
gujaf-386	281	5	implement	implement	VERB
gujaf-386	281	6	systems	system	NOUN
gujaf-386	281	7	to	to	PART
gujaf-386	281	8	enhance	enhance	VERB
gujaf-386	281	9	the	the	DET
gujaf-386	281	10	efficiency	efficiency	NOUN
gujaf-386	281	11	of	of	ADP
gujaf-386	281	12	collecting	collect	VERB
gujaf-386	281	13	state	state	NOUN
gujaf-386	281	14	direct	direct	ADJ
gujaf-386	281	15	assessment	assessment	NOUN
gujaf-386	281	16	(	(	PUNCT
gujaf-386	281	17	sda	sda	NOUN
gujaf-386	281	18	)	)	PUNCT
gujaf-386	281	19	taxes	taxis	NOUN
gujaf-386	281	20	by	by	ADP
gujaf-386	281	21	targeting	target	VERB
gujaf-386	281	22	informal	informal	ADJ
gujaf-386	281	23	sector	sector	NOUN
gujaf-386	281	24	participants	participant	NOUN
gujaf-386	281	25	with	with	ADP
gujaf-386	281	26	simplified	simplified	ADJ
gujaf-386	281	27	tax	tax	NOUN
gujaf-386	281	28	structures	structure	NOUN
gujaf-386	281	29	and	and	CCONJ
gujaf-386	281	30	public	public	ADJ
gujaf-386	281	31	awareness	awareness	NOUN
gujaf-386	281	32	campaigns	campaign	VERB
gujaf-386	281	33	references	reference	NOUN
gujaf-386	281	34	abdulkareem	abdulkareem	PROPN
gujaf-386	281	35	,	,	PUNCT
gujaf-386	281	36	a.	a.	NOUN
gujaf-386	281	37	(	(	PUNCT
gujaf-386	281	38	2018	2018	NUM
gujaf-386	281	39	)	)	PUNCT
gujaf-386	281	40	.	.	PUNCT
gujaf-386	282	1	public	public	ADJ
gujaf-386	282	2	sector	sector	NOUN
gujaf-386	282	3	accounting	accounting	NOUN
gujaf-386	282	4	and	and	CCONJ
gujaf-386	282	5	finance	finance	NOUN
gujaf-386	282	6	.	.	PUNCT
gujaf-386	283	1	harlow	harlow	PROPN
gujaf-386	283	2	publishing	publishing	PROPN
gujaf-386	283	3	.	.	PUNCT
gujaf-386	284	1	abiola	abiola	PROPN
gujaf-386	284	2	,	,	PUNCT
gujaf-386	284	3	j.	j.	PROPN
gujaf-386	284	4	,	,	PUNCT
gujaf-386	284	5	&	&	CCONJ
gujaf-386	284	6	ehigiamusoe	ehigiamusoe	PROPN
gujaf-386	284	7	,	,	PUNCT
gujaf-386	284	8	k.	k.	PROPN
gujaf-386	284	9	(	(	PUNCT
gujaf-386	284	10	2014	2014	NUM
gujaf-386	284	11	)	)	PUNCT
gujaf-386	284	12	.	.	PUNCT
gujaf-386	285	1	the	the	DET
gujaf-386	285	2	impact	impact	NOUN
gujaf-386	285	3	of	of	ADP
gujaf-386	285	4	internally	internally	ADV
gujaf-386	285	5	generated	generate	VERB
gujaf-386	285	6	revenue	revenue	NOUN
gujaf-386	285	7	on	on	ADP
gujaf-386	285	8	the	the	DET
gujaf-386	285	9	economic	economic	ADJ
gujaf-386	285	10	development	development	NOUN
gujaf-386	285	11	of	of	ADP
gujaf-386	285	12	local	local	ADJ
gujaf-386	285	13	governments	government	NOUN
gujaf-386	285	14	in	in	ADP
gujaf-386	285	15	nigeria	nigeria	PROPN
gujaf-386	285	16	.	.	PUNCT
gujaf-386	286	1	journal	journal	PROPN
gujaf-386	286	2	of	of	ADP
gujaf-386	286	3	social	social	ADJ
gujaf-386	286	4	and	and	CCONJ
gujaf-386	286	5	management	management	NOUN
gujaf-386	286	6	sciences	science	NOUN
gujaf-386	286	7	,	,	PUNCT
gujaf-386	286	8	9(2	9(2	NUM
gujaf-386	286	9	)	)	PUNCT
gujaf-386	286	10	,	,	PUNCT
gujaf-386	286	11	55–74	55–74	NUM
gujaf-386	286	12	.	.	PUNCT
gujaf-386	287	1	adenugba	adenugba	PROPN
gujaf-386	287	2	,	,	PUNCT
gujaf-386	287	3	a.	a.	NOUN
gujaf-386	287	4	a.	a.	PROPN
gujaf-386	287	5	,	,	PUNCT
gujaf-386	287	6	&	&	CCONJ
gujaf-386	287	7	chike	chike	PROPN
gujaf-386	287	8	,	,	PUNCT
gujaf-386	287	9	o.	o.	PROPN
gujaf-386	287	10	e.	e.	PROPN
gujaf-386	287	11	(	(	PUNCT
gujaf-386	287	12	2013	2013	NUM
gujaf-386	287	13	)	)	PUNCT
gujaf-386	287	14	.	.	PUNCT
gujaf-386	288	1	the	the	DET
gujaf-386	288	2	effect	effect	NOUN
gujaf-386	288	3	of	of	ADP
gujaf-386	288	4	internally	internally	ADV
gujaf-386	288	5	generated	generate	VERB
gujaf-386	288	6	revenue	revenue	NOUN
gujaf-386	288	7	on	on	ADP
gujaf-386	288	8	the	the	DET
gujaf-386	288	9	economic	economic	ADJ
gujaf-386	288	10	development	development	NOUN
gujaf-386	288	11	of	of	ADP
gujaf-386	288	12	local	local	ADJ
gujaf-386	288	13	governments	government	NOUN
gujaf-386	288	14	in	in	ADP
gujaf-386	288	15	nigeria	nigeria	PROPN
gujaf-386	288	16	.	.	PUNCT
gujaf-386	289	1	journal	journal	PROPN
gujaf-386	289	2	of	of	ADP
gujaf-386	289	3	business	business	NOUN
gujaf-386	289	4	and	and	CCONJ
gujaf-386	289	5	economic	economic	ADJ
gujaf-386	289	6	development	development	NOUN
gujaf-386	289	7	,	,	PUNCT
gujaf-386	289	8	2(3	2(3	NUM
gujaf-386	289	9	)	)	PUNCT
gujaf-386	289	10	,	,	PUNCT
gujaf-386	289	11	45–58	45–58	NOUN
gujaf-386	289	12	.	.	PUNCT
gujaf-386	290	1	akin	akin	ADJ
gujaf-386	290	2	,	,	PUNCT
gujaf-386	290	3	f.	f.	PROPN
gujaf-386	290	4	a.	a.	PROPN
gujaf-386	290	5	,	,	PUNCT
gujaf-386	290	6	&	&	CCONJ
gujaf-386	290	7	oyedele	oyedele	PROPN
gujaf-386	290	8	,	,	PUNCT
gujaf-386	290	9	t.	t.	PROPN
gujaf-386	290	10	(	(	PUNCT
gujaf-386	290	11	2016	2016	NUM
gujaf-386	290	12	)	)	PUNCT
gujaf-386	290	13	.	.	PUNCT
gujaf-386	291	1	state	state	NOUN
gujaf-386	291	2	tax	tax	NOUN
gujaf-386	291	3	reforms	reform	NOUN
gujaf-386	291	4	and	and	CCONJ
gujaf-386	291	5	internally	internally	ADV
gujaf-386	291	6	generated	generate	VERB
gujaf-386	291	7	revenue	revenue	NOUN
gujaf-386	291	8	in	in	ADP
gujaf-386	291	9	nigeria	nigeria	PROPN
gujaf-386	291	10	.	.	PUNCT
gujaf-386	292	1	nigerian	nigerian	PROPN
gujaf-386	292	2	journal	journal	PROPN
gujaf-386	292	3	of	of	ADP
gujaf-386	292	4	taxation	taxation	NOUN
gujaf-386	292	5	,	,	PUNCT
gujaf-386	292	6	12(4	12(4	NUM
gujaf-386	292	7	)	)	PUNCT
gujaf-386	292	8	,	,	PUNCT
gujaf-386	292	9	34–49	34–49	NUM
gujaf-386	292	10	.	.	PUNCT
gujaf-386	293	1	aladejena	aladejena	PROPN
gujaf-386	293	2	,	,	PUNCT
gujaf-386	293	3	f.	f.	PROPN
gujaf-386	293	4	o.	o.	PROPN
gujaf-386	293	5	,	,	PUNCT
gujaf-386	293	6	babatunde	babatunde	NOUN
gujaf-386	293	7	,	,	PUNCT
gujaf-386	293	8	t.	t.	PROPN
gujaf-386	293	9	a.	a.	PROPN
gujaf-386	293	10	,	,	PUNCT
gujaf-386	293	11	&	&	CCONJ
gujaf-386	293	12	adebayo	adebayo	PROPN
gujaf-386	293	13	,	,	PUNCT
gujaf-386	293	14	k.	k.	PROPN
gujaf-386	293	15	s.	s.	PROPN
gujaf-386	293	16	(	(	PUNCT
gujaf-386	293	17	2020	2020	NUM
gujaf-386	293	18	)	)	PUNCT
gujaf-386	293	19	.	.	PUNCT
gujaf-386	294	1	debt	debt	NOUN
gujaf-386	294	2	accumulation	accumulation	NOUN
gujaf-386	294	3	and	and	CCONJ
gujaf-386	294	4	economic	economic	ADJ
gujaf-386	294	5	growth	growth	NOUN
gujaf-386	294	6	in	in	ADP
gujaf-386	294	7	sub	sub	ADJ
gujaf-386	294	8	-	-	ADJ
gujaf-386	294	9	saharan	saharan	ADJ
gujaf-386	294	10	africa	africa	PROPN
gujaf-386	294	11	.	.	PUNCT
gujaf-386	295	1	african	african	PROPN
gujaf-386	295	2	journal	journal	PROPN
gujaf-386	295	3	of	of	ADP
gujaf-386	295	4	economic	economic	ADJ
gujaf-386	295	5	policy	policy	NOUN
gujaf-386	295	6	,	,	PUNCT
gujaf-386	295	7	27(2	27(2	NUM
gujaf-386	295	8	)	)	PUNCT
gujaf-386	295	9	,	,	PUNCT
gujaf-386	295	10	112–128	112–128	NUM
gujaf-386	295	11	.	.	PUNCT
gujaf-386	296	1	https://doi.org/10.1080/20421355.2020.1782941	https://doi.org/10.1080/20421355.2020.1782941	PROPN
gujaf-386	296	2	amin	amin	PROPN
gujaf-386	296	3	,	,	PUNCT
gujaf-386	296	4	s.	s.	PROPN
gujaf-386	296	5	(	(	PUNCT
gujaf-386	296	6	2018	2018	NUM
gujaf-386	296	7	)	)	PUNCT
gujaf-386	296	8	.	.	PUNCT
gujaf-386	297	1	sources	source	NOUN
gujaf-386	297	2	of	of	ADP
gujaf-386	297	3	revenue	revenue	NOUN
gujaf-386	297	4	generation	generation	NOUN
gujaf-386	297	5	in	in	ADP
gujaf-386	297	6	nigerian	nigerian	ADJ
gujaf-386	297	7	local	local	ADJ
gujaf-386	297	8	governments	government	NOUN
gujaf-386	297	9	.	.	PUNCT
gujaf-386	298	1	journal	journal	NOUN
gujaf-386	298	2	of	of	ADP
gujaf-386	298	3	public	public	ADJ
gujaf-386	298	4	administration	administration	NOUN
gujaf-386	298	5	,	,	PUNCT
gujaf-386	298	6	6(3	6(3	NUM
gujaf-386	298	7	)	)	PUNCT
gujaf-386	298	8	,	,	PUNCT
gujaf-386	298	9	23–36	23–36	NUM
gujaf-386	298	10	.	.	PUNCT
gujaf-386	298	11	awoderu	awoderu	PROPN
gujaf-386	298	12	,	,	PUNCT
gujaf-386	298	13	s.	s.	PROPN
gujaf-386	298	14	(	(	PUNCT
gujaf-386	298	15	2017	2017	NUM
gujaf-386	298	16	)	)	PUNCT
gujaf-386	298	17	.	.	PUNCT
gujaf-386	299	1	direct	direct	ADJ
gujaf-386	299	2	assessment	assessment	NOUN
gujaf-386	299	3	tax	tax	NOUN
gujaf-386	299	4	and	and	CCONJ
gujaf-386	299	5	its	its	PRON
gujaf-386	299	6	impact	impact	NOUN
gujaf-386	299	7	on	on	ADP
gujaf-386	299	8	internally	internally	ADV
gujaf-386	299	9	generated	generate	VERB
gujaf-386	299	10	revenue	revenue	NOUN
gujaf-386	299	11	.	.	PUNCT
gujaf-386	300	1	journal	journal	PROPN
gujaf-386	300	2	of	of	ADP
gujaf-386	300	3	nigerian	nigerian	ADJ
gujaf-386	300	4	taxation	taxation	NOUN
gujaf-386	300	5	,	,	PUNCT
gujaf-386	300	6	10(2	10(2	NUM
gujaf-386	300	7	)	)	PUNCT
gujaf-386	300	8	,	,	PUNCT
gujaf-386	300	9	56–68	56–68	NUM
gujaf-386	300	10	.	.	PUNCT
gujaf-386	300	11	gusau	gusau	PROPN
gujaf-386	300	12	journal	journal	PROPN
gujaf-386	300	13	of	of	ADP
gujaf-386	300	14	accounting	accounting	NOUN
gujaf-386	300	15	and	and	CCONJ
gujaf-386	300	16	finance	finance	NOUN
gujaf-386	300	17	,	,	PUNCT
gujaf-386	300	18	vol.6	vol.6	PROPN
gujaf-386	300	19	,	,	PUNCT
gujaf-386	300	20	issue	issue	NOUN
gujaf-386	300	21	1	1	NUM
gujaf-386	300	22	,	,	PUNCT
gujaf-386	300	23	april	april	PROPN
gujaf-386	300	24	,	,	PUNCT
gujaf-386	300	25	2025	2025	NUM
gujaf-386	300	26	318	318	NUM
gujaf-386	300	27	balogun	balogun	VERB
gujaf-386	300	28	,	,	PUNCT
gujaf-386	300	29	e.	e.	PROPN
gujaf-386	300	30	d.	d.	PROPN
gujaf-386	300	31	(	(	PUNCT
gujaf-386	300	32	2015	2015	NUM
gujaf-386	300	33	)	)	PUNCT
gujaf-386	300	34	.	.	PUNCT
gujaf-386	301	1	public	public	ADJ
gujaf-386	301	2	debt	debt	NOUN
gujaf-386	301	3	and	and	CCONJ
gujaf-386	301	4	economic	economic	ADJ
gujaf-386	301	5	growth	growth	NOUN
gujaf-386	301	6	in	in	ADP
gujaf-386	301	7	nigeria	nigeria	PROPN
gujaf-386	301	8	:	:	PUNCT
gujaf-386	301	9	a	a	DET
gujaf-386	301	10	reassessment	reassessment	NOUN
gujaf-386	301	11	.	.	PUNCT
gujaf-386	302	1	journal	journal	NOUN
gujaf-386	302	2	of	of	ADP
gujaf-386	302	3	economic	economic	ADJ
gujaf-386	302	4	studies	study	NOUN
gujaf-386	302	5	,	,	PUNCT
gujaf-386	302	6	42(3	42(3	NUM
gujaf-386	302	7	)	)	PUNCT
gujaf-386	302	8	,	,	PUNCT
gujaf-386	302	9	341–356	341–356	NUM
gujaf-386	302	10	.	.	PUNCT
gujaf-386	302	11	https://doi.org/10.1108/jes-03-2014-0041	https://doi.org/10.1108/jes-03-2014-0041	NOUN
gujaf-386	302	12	brealey	brealey	NOUN
gujaf-386	302	13	,	,	PUNCT
gujaf-386	302	14	r.	r.	PROPN
gujaf-386	302	15	a.	a.	PROPN
gujaf-386	302	16	,	,	PUNCT
gujaf-386	302	17	myers	myers	PROPN
gujaf-386	302	18	,	,	PUNCT
gujaf-386	302	19	s.	s.	PROPN
gujaf-386	302	20	c.	c.	PROPN
gujaf-386	302	21	,	,	PUNCT
gujaf-386	302	22	&	&	CCONJ
gujaf-386	302	23	allen	allen	PROPN
gujaf-386	302	24	,	,	PUNCT
gujaf-386	302	25	f.	f.	PROPN
gujaf-386	302	26	(	(	PUNCT
gujaf-386	302	27	2022	2022	NUM
gujaf-386	302	28	)	)	PUNCT
gujaf-386	302	29	.	.	PUNCT
gujaf-386	303	1	principles	principle	NOUN
gujaf-386	303	2	of	of	ADP
gujaf-386	303	3	corporate	corporate	ADJ
gujaf-386	303	4	finance	finance	NOUN
gujaf-386	303	5	(	(	PUNCT
gujaf-386	303	6	14th	14th	NOUN
gujaf-386	303	7	ed	ed	NOUN
gujaf-386	303	8	.	.	PUNCT
gujaf-386	303	9	)	)	PUNCT
gujaf-386	303	10	.	.	PUNCT
gujaf-386	304	1	mcgraw	mcgraw	PROPN
gujaf-386	304	2	-	-	PUNCT
gujaf-386	304	3	hill	hill	PROPN
gujaf-386	304	4	.	.	PUNCT
gujaf-386	305	1	buchanan	buchanan	PROPN
gujaf-386	305	2	,	,	PUNCT
gujaf-386	305	3	j.	j.	PROPN
gujaf-386	305	4	m.	m.	PROPN
gujaf-386	305	5	,	,	PUNCT
gujaf-386	305	6	&	&	CCONJ
gujaf-386	305	7	tullock	tullock	PROPN
gujaf-386	305	8	,	,	PUNCT
gujaf-386	305	9	g.	g.	PROPN
gujaf-386	305	10	(	(	PUNCT
gujaf-386	305	11	1962	1962	NUM
gujaf-386	305	12	)	)	PUNCT
gujaf-386	305	13	.	.	PUNCT
gujaf-386	306	1	the	the	DET
gujaf-386	306	2	calculus	calculus	NOUN
gujaf-386	306	3	of	of	ADP
gujaf-386	306	4	consent	consent	NOUN
gujaf-386	306	5	:	:	PUNCT
gujaf-386	306	6	logical	logical	ADJ
gujaf-386	306	7	foundations	foundation	NOUN
gujaf-386	306	8	of	of	ADP
gujaf-386	306	9	constitutional	constitutional	ADJ
gujaf-386	306	10	democracy	democracy	NOUN
gujaf-386	306	11	.	.	PUNCT
gujaf-386	307	1	university	university	NOUN
gujaf-386	307	2	of	of	ADP
gujaf-386	307	3	michigan	michigan	PROPN
gujaf-386	307	4	press	press	PROPN
gujaf-386	307	5	.	.	PUNCT
gujaf-386	308	1	clarkson	clarkson	PROPN
gujaf-386	308	2	,	,	PUNCT
gujaf-386	308	3	m.	m.	PROPN
gujaf-386	308	4	b.	b.	PROPN
gujaf-386	308	5	e.	e.	PROPN
gujaf-386	308	6	(	(	PUNCT
gujaf-386	308	7	1995	1995	NUM
gujaf-386	308	8	)	)	PUNCT
gujaf-386	308	9	.	.	PUNCT
gujaf-386	309	1	a	a	DET
gujaf-386	309	2	stakeholder	stakeholder	NOUN
gujaf-386	309	3	framework	framework	NOUN
gujaf-386	309	4	for	for	ADP
gujaf-386	309	5	analyzing	analyze	VERB
gujaf-386	309	6	and	and	CCONJ
gujaf-386	309	7	evaluating	evaluate	VERB
gujaf-386	309	8	corporate	corporate	ADJ
gujaf-386	309	9	social	social	ADJ
gujaf-386	309	10	performance	performance	NOUN
gujaf-386	309	11	.	.	PUNCT
gujaf-386	310	1	academy	academy	PROPN
gujaf-386	310	2	of	of	ADP
gujaf-386	310	3	management	management	PROPN
gujaf-386	310	4	review	review	NOUN
gujaf-386	310	5	,	,	PUNCT
gujaf-386	310	6	20(1	20(1	NUM
gujaf-386	310	7	)	)	PUNCT
gujaf-386	310	8	,	,	PUNCT
gujaf-386	311	1	92–117	92–117	PROPN
gujaf-386	311	2	.	.	PUNCT
gujaf-386	312	1	https://doi.org/10.5465/amr.1995.9503271994	https://doi.org/10.5465/amr.1995.9503271994	PROPN
gujaf-386	312	2	eragbe	eragbe	PROPN
gujaf-386	312	3	,	,	PUNCT
gujaf-386	312	4	b.	b.	PROPN
gujaf-386	312	5	(	(	PUNCT
gujaf-386	312	6	2014	2014	NUM
gujaf-386	312	7	)	)	PUNCT
gujaf-386	312	8	.	.	PUNCT
gujaf-386	313	1	financial	financial	ADJ
gujaf-386	313	2	management	management	NOUN
gujaf-386	313	3	and	and	CCONJ
gujaf-386	313	4	internally	internally	ADV
gujaf-386	313	5	generated	generate	VERB
gujaf-386	313	6	revenue	revenue	NOUN
gujaf-386	313	7	in	in	ADP
gujaf-386	313	8	nigerian	nigerian	ADJ
gujaf-386	313	9	universities	university	NOUN
gujaf-386	313	10	.	.	PUNCT
gujaf-386	314	1	journal	journal	PROPN
gujaf-386	314	2	of	of	ADP
gujaf-386	314	3	financial	financial	ADJ
gujaf-386	314	4	studies	study	NOUN
gujaf-386	314	5	,	,	PUNCT
gujaf-386	314	6	11(2	11(2	NOUN
gujaf-386	314	7	)	)	PUNCT
gujaf-386	314	8	,	,	PUNCT
gujaf-386	314	9	47–65	47–65	NUM
gujaf-386	314	10	.	.	PUNCT
gujaf-386	315	1	festus	festus	PROPN
gujaf-386	315	2	,	,	PUNCT
gujaf-386	315	3	o.	o.	PROPN
gujaf-386	315	4	,	,	PUNCT
gujaf-386	315	5	&	&	CCONJ
gujaf-386	315	6	adebayo	adebayo	PROPN
gujaf-386	315	7	,	,	PUNCT
gujaf-386	315	8	k.	k.	PROPN
gujaf-386	315	9	(	(	PUNCT
gujaf-386	315	10	2022	2022	NUM
gujaf-386	315	11	)	)	PUNCT
gujaf-386	315	12	.	.	PUNCT
gujaf-386	316	1	size	size	NOUN
gujaf-386	316	2	of	of	ADP
gujaf-386	316	3	domestic	domestic	ADJ
gujaf-386	316	4	debt	debt	NOUN
gujaf-386	316	5	and	and	CCONJ
gujaf-386	316	6	fiscal	fiscal	ADJ
gujaf-386	316	7	sustainability	sustainability	NOUN
gujaf-386	316	8	in	in	ADP
gujaf-386	316	9	nigeria	nigeria	PROPN
gujaf-386	316	10	.	.	PUNCT
gujaf-386	317	1	journal	journal	PROPN
gujaf-386	317	2	of	of	ADP
gujaf-386	317	3	african	african	ADJ
gujaf-386	317	4	economic	economic	ADJ
gujaf-386	317	5	research	research	NOUN
gujaf-386	317	6	,	,	PUNCT
gujaf-386	317	7	14(3	14(3	NUM
gujaf-386	317	8	)	)	PUNCT
gujaf-386	317	9	,	,	PUNCT
gujaf-386	317	10	89–104	89–104	PROPN
gujaf-386	317	11	.	.	PUNCT
gujaf-386	318	1	freeman	freeman	PROPN
gujaf-386	318	2	,	,	PUNCT
gujaf-386	318	3	r.	r.	PROPN
gujaf-386	318	4	e.	e.	PROPN
gujaf-386	318	5	(	(	PUNCT
gujaf-386	318	6	1984	1984	NUM
gujaf-386	318	7	)	)	PUNCT
gujaf-386	318	8	.	.	PUNCT
gujaf-386	319	1	strategic	strategic	ADJ
gujaf-386	319	2	management	management	NOUN
gujaf-386	319	3	:	:	PUNCT
gujaf-386	319	4	a	a	DET
gujaf-386	319	5	stakeholder	stakeholder	NOUN
gujaf-386	319	6	approach	approach	NOUN
gujaf-386	319	7	.	.	PUNCT
gujaf-386	320	1	pitman	pitman	NOUN
gujaf-386	320	2	.	.	PUNCT
gujaf-386	321	1	hakura	hakura	PROPN
gujaf-386	321	2	,	,	PUNCT
gujaf-386	321	3	d.	d.	PROPN
gujaf-386	321	4	(	(	PUNCT
gujaf-386	321	5	2020	2020	NUM
gujaf-386	321	6	)	)	PUNCT
gujaf-386	321	7	.	.	PUNCT
gujaf-386	322	1	understanding	understand	VERB
gujaf-386	322	2	debt	debt	NOUN
gujaf-386	322	3	sustainability	sustainability	NOUN
gujaf-386	322	4	and	and	CCONJ
gujaf-386	322	5	fiscal	fiscal	ADJ
gujaf-386	322	6	management	management	NOUN
gujaf-386	322	7	.	.	PUNCT
gujaf-386	323	1	international	international	ADJ
gujaf-386	323	2	journal	journal	PROPN
gujaf-386	323	3	of	of	ADP
gujaf-386	323	4	financial	financial	ADJ
gujaf-386	323	5	management	management	NOUN
gujaf-386	323	6	,	,	PUNCT
gujaf-386	323	7	5(1	5(1	NUM
gujaf-386	323	8	)	)	PUNCT
gujaf-386	323	9	,	,	PUNCT
gujaf-386	323	10	33–51	33–51	NUM
gujaf-386	323	11	.	.	PUNCT
gujaf-386	324	1	ishola	ishola	PROPN
gujaf-386	324	2	,	,	PUNCT
gujaf-386	324	3	t.	t.	PROPN
gujaf-386	324	4	(	(	PUNCT
gujaf-386	324	5	2020	2020	NUM
gujaf-386	324	6	)	)	PUNCT
gujaf-386	324	7	.	.	PUNCT
gujaf-386	325	1	revenue	revenue	NOUN
gujaf-386	325	2	generation	generation	NOUN
gujaf-386	325	3	and	and	CCONJ
gujaf-386	325	4	economic	economic	ADJ
gujaf-386	325	5	development	development	NOUN
gujaf-386	325	6	in	in	ADP
gujaf-386	325	7	nigeria	nigeria	PROPN
gujaf-386	325	8	.	.	PUNCT
gujaf-386	326	1	journal	journal	PROPN
gujaf-386	326	2	of	of	ADP
gujaf-386	326	3	development	development	NOUN
gujaf-386	326	4	studies	study	NOUN
gujaf-386	326	5	,	,	PUNCT
gujaf-386	326	6	8(1	8(1	NOUN
gujaf-386	326	7	)	)	PUNCT
gujaf-386	326	8	,	,	PUNCT
gujaf-386	326	9	22–39	22–39	NUM
gujaf-386	326	10	.	.	PUNCT
gujaf-386	327	1	izevbigie	izevbigie	PROPN
gujaf-386	327	2	,	,	PUNCT
gujaf-386	327	3	d.	d.	PROPN
gujaf-386	327	4	o.	o.	PROPN
gujaf-386	327	5	,	,	PUNCT
gujaf-386	327	6	&	&	CCONJ
gujaf-386	327	7	ebohon	ebohon	PROPN
gujaf-386	327	8	,	,	PUNCT
gujaf-386	327	9	o.	o.	PROPN
gujaf-386	327	10	j.	j.	PROPN
gujaf-386	327	11	(	(	PUNCT
gujaf-386	327	12	2019	2019	NUM
gujaf-386	327	13	)	)	PUNCT
gujaf-386	327	14	.	.	PUNCT
gujaf-386	328	1	tax	tax	NOUN
gujaf-386	328	2	administration	administration	NOUN
gujaf-386	328	3	and	and	CCONJ
gujaf-386	328	4	internally	internally	ADV
gujaf-386	328	5	generated	generate	VERB
gujaf-386	328	6	revenue	revenue	NOUN
gujaf-386	328	7	in	in	ADP
gujaf-386	328	8	nigeria	nigeria	PROPN
gujaf-386	328	9	.	.	PUNCT
gujaf-386	329	1	international	international	ADJ
gujaf-386	329	2	journal	journal	PROPN
gujaf-386	329	3	of	of	ADP
gujaf-386	329	4	finance	finance	NOUN
gujaf-386	329	5	and	and	CCONJ
gujaf-386	329	6	accounting	accounting	NOUN
gujaf-386	329	7	,	,	PUNCT
gujaf-386	329	8	4(2	4(2	NUM
gujaf-386	329	9	)	)	PUNCT
gujaf-386	329	10	,	,	PUNCT
gujaf-386	329	11	78–92	78–92	X
gujaf-386	329	12	.	.	PUNCT
gujaf-386	330	1	jensen	jensen	PROPN
gujaf-386	330	2	,	,	PUNCT
gujaf-386	330	3	m.	m.	PROPN
gujaf-386	330	4	c.	c.	PROPN
gujaf-386	330	5	(	(	PUNCT
gujaf-386	330	6	2002	2002	NUM
gujaf-386	330	7	)	)	PUNCT
gujaf-386	330	8	.	.	PUNCT
gujaf-386	331	1	value	value	PROPN
gujaf-386	331	2	maximization	maximization	NOUN
gujaf-386	331	3	,	,	PUNCT
gujaf-386	331	4	stakeholder	stakeholder	NOUN
gujaf-386	331	5	theory	theory	NOUN
gujaf-386	331	6	,	,	PUNCT
gujaf-386	331	7	and	and	CCONJ
gujaf-386	331	8	the	the	DET
gujaf-386	331	9	corporate	corporate	ADJ
gujaf-386	331	10	objective	objective	ADJ
gujaf-386	331	11	function	function	NOUN
gujaf-386	331	12	.	.	PUNCT
gujaf-386	332	1	business	business	NOUN
gujaf-386	332	2	ethics	ethic	NOUN
gujaf-386	332	3	quarterly	quarterly	ADV
gujaf-386	332	4	,	,	PUNCT
gujaf-386	332	5	12(2	12(2	NUM
gujaf-386	332	6	)	)	PUNCT
gujaf-386	332	7	,	,	PUNCT
gujaf-386	332	8	235–256	235–256	NUM
gujaf-386	332	9	.	.	PUNCT
gujaf-386	333	1	https://doi.org/10.2307/3857812	https://doi.org/10.2307/3857812	PROPN
gujaf-386	333	2	kazeem	kazeem	NOUN
gujaf-386	333	3	,	,	PUNCT
gujaf-386	333	4	y.	y.	PROPN
gujaf-386	333	5	(	(	PUNCT
gujaf-386	333	6	2020	2020	NUM
gujaf-386	333	7	)	)	PUNCT
gujaf-386	333	8	.	.	PUNCT
gujaf-386	334	1	road	road	NOUN
gujaf-386	334	2	tax	tax	NOUN
gujaf-386	334	3	policy	policy	NOUN
gujaf-386	334	4	and	and	CCONJ
gujaf-386	334	5	internally	internally	ADV
gujaf-386	334	6	generated	generate	VERB
gujaf-386	334	7	revenue	revenue	NOUN
gujaf-386	334	8	in	in	ADP
gujaf-386	334	9	nigeria	nigeria	PROPN
gujaf-386	334	10	.	.	PUNCT
gujaf-386	335	1	journal	journal	PROPN
gujaf-386	335	2	of	of	ADP
gujaf-386	335	3	public	public	ADJ
gujaf-386	335	4	policy	policy	NOUN
gujaf-386	335	5	and	and	CCONJ
gujaf-386	335	6	finance	finance	NOUN
gujaf-386	335	7	,	,	PUNCT
gujaf-386	335	8	7(1	7(1	NUM
gujaf-386	335	9	)	)	PUNCT
gujaf-386	335	10	,	,	PUNCT
gujaf-386	335	11	65–82	65–82	NUM
gujaf-386	335	12	.	.	PUNCT
gujaf-386	336	1	king	king	PROPN
gujaf-386	336	2	,	,	PUNCT
gujaf-386	336	3	m.	m.	NOUN
gujaf-386	336	4	(	(	PUNCT
gujaf-386	336	5	2002	2002	NUM
gujaf-386	336	6	)	)	PUNCT
gujaf-386	336	7	.	.	PUNCT
gujaf-386	337	1	corporate	corporate	ADJ
gujaf-386	337	2	governance	governance	NOUN
gujaf-386	337	3	:	:	PUNCT
gujaf-386	337	4	principles	principle	NOUN
gujaf-386	337	5	,	,	PUNCT
gujaf-386	337	6	policies	policy	NOUN
gujaf-386	337	7	,	,	PUNCT
gujaf-386	337	8	and	and	CCONJ
gujaf-386	337	9	practices	practice	NOUN
gujaf-386	337	10	.	.	PUNCT
gujaf-386	338	1	oxford	oxford	PROPN
gujaf-386	338	2	university	university	PROPN
gujaf-386	338	3	press	press	NOUN
gujaf-386	338	4	.	.	PUNCT
gujaf-386	339	1	koller	koller	PROPN
gujaf-386	339	2	,	,	PUNCT
gujaf-386	339	3	t.	t.	PROPN
gujaf-386	339	4	,	,	PUNCT
gujaf-386	339	5	goedhart	goedhart	NOUN
gujaf-386	339	6	,	,	PUNCT
gujaf-386	339	7	m.	m.	NOUN
gujaf-386	339	8	,	,	PUNCT
gujaf-386	339	9	&	&	CCONJ
gujaf-386	339	10	wessels	wessels	PROPN
gujaf-386	339	11	,	,	PUNCT
gujaf-386	339	12	d.	d.	PROPN
gujaf-386	339	13	(	(	PUNCT
gujaf-386	339	14	2022	2022	NUM
gujaf-386	339	15	)	)	PUNCT
gujaf-386	339	16	.	.	PUNCT
gujaf-386	340	1	valuation	valuation	NOUN
gujaf-386	340	2	:	:	PUNCT
gujaf-386	340	3	measuring	measure	VERB
gujaf-386	340	4	and	and	CCONJ
gujaf-386	340	5	managing	manage	VERB
gujaf-386	340	6	the	the	DET
gujaf-386	340	7	value	value	NOUN
gujaf-386	340	8	of	of	ADP
gujaf-386	340	9	companies	company	NOUN
gujaf-386	340	10	(	(	PUNCT
gujaf-386	340	11	7th	7th	ADJ
gujaf-386	340	12	ed	ed	NOUN
gujaf-386	340	13	.	.	PUNCT
gujaf-386	340	14	)	)	PUNCT
gujaf-386	340	15	.	.	PUNCT
gujaf-386	341	1	wiley	wiley	PROPN
gujaf-386	341	2	.	.	PUNCT
gujaf-386	342	1	krugman	krugman	PROPN
gujaf-386	342	2	,	,	PUNCT
gujaf-386	342	3	p.	p.	NOUN
gujaf-386	342	4	(	(	PUNCT
gujaf-386	342	5	1988	1988	NUM
gujaf-386	342	6	)	)	PUNCT
gujaf-386	342	7	.	.	PUNCT
gujaf-386	343	1	financing	financing	NOUN
gujaf-386	343	2	versus	versus	ADP
gujaf-386	343	3	forgiving	forgive	VERB
gujaf-386	343	4	a	a	DET
gujaf-386	343	5	debt	debt	NOUN
gujaf-386	343	6	overhang	overhang	NOUN
gujaf-386	343	7	.	.	PUNCT
gujaf-386	344	1	journal	journal	PROPN
gujaf-386	344	2	of	of	ADP
gujaf-386	344	3	development	development	NOUN
gujaf-386	344	4	economics	economic	NOUN
gujaf-386	344	5	,	,	PUNCT
gujaf-386	344	6	29(3	29(3	NUM
gujaf-386	344	7	)	)	PUNCT
gujaf-386	344	8	,	,	PUNCT
gujaf-386	344	9	253–268	253–268	NUM
gujaf-386	344	10	.	.	PUNCT
gujaf-386	345	1	https://doi.org/10.1016/0304-3878(88)90044-2	https://doi.org/10.1016/0304-3878(88)90044-2	NOUN
gujaf-386	345	2	lawal	lawal	NOUN
gujaf-386	345	3	,	,	PUNCT
gujaf-386	345	4	a.	a.	NOUN
gujaf-386	345	5	(	(	PUNCT
gujaf-386	345	6	2012	2012	NUM
gujaf-386	345	7	)	)	PUNCT
gujaf-386	345	8	.	.	PUNCT
gujaf-386	346	1	stakeholder	stakeholder	NOUN
gujaf-386	346	2	theory	theory	NOUN
gujaf-386	346	3	and	and	CCONJ
gujaf-386	346	4	corporate	corporate	ADJ
gujaf-386	346	5	governance	governance	NOUN
gujaf-386	346	6	in	in	ADP
gujaf-386	346	7	nigeria	nigeria	PROPN
gujaf-386	346	8	.	.	PUNCT
gujaf-386	347	1	african	african	ADJ
gujaf-386	347	2	journal	journal	PROPN
gujaf-386	347	3	of	of	ADP
gujaf-386	347	4	business	business	NOUN
gujaf-386	347	5	ethics	ethic	NOUN
gujaf-386	347	6	,	,	PUNCT
gujaf-386	347	7	9(2	9(2	NUM
gujaf-386	347	8	)	)	PUNCT
gujaf-386	347	9	,	,	PUNCT
gujaf-386	347	10	56–71	56–71	NUM
gujaf-386	347	11	.	.	PUNCT
gujaf-386	348	1	los	los	PROPN
gujaf-386	348	2	angeles	angeles	PROPN
gujaf-386	348	3	sustainability	sustainability	PROPN
gujaf-386	348	4	committee	committee	NOUN
gujaf-386	348	5	.	.	PUNCT
gujaf-386	349	1	(	(	PUNCT
gujaf-386	349	2	2016	2016	NUM
gujaf-386	349	3	)	)	PUNCT
gujaf-386	349	4	.	.	PUNCT
gujaf-386	350	1	ucla	ucla	NOUN
gujaf-386	350	2	sustainability	sustainability	NOUN
gujaf-386	350	3	charter	charter	NOUN
gujaf-386	350	4	.	.	PUNCT
gujaf-386	351	1	university	university	PROPN
gujaf-386	351	2	of	of	ADP
gujaf-386	351	3	california	california	PROPN
gujaf-386	351	4	press	press	PROPN
gujaf-386	351	5	.	.	PUNCT
gujaf-386	352	1	mohammed	mohammed	PROPN
gujaf-386	352	2	,	,	PUNCT
gujaf-386	352	3	s.	s.	PROPN
gujaf-386	352	4	(	(	PUNCT
gujaf-386	352	5	2017	2017	NUM
gujaf-386	352	6	)	)	PUNCT
gujaf-386	352	7	.	.	PUNCT
gujaf-386	353	1	direct	direct	ADJ
gujaf-386	353	2	assessment	assessment	NOUN
gujaf-386	353	3	tax	tax	NOUN
gujaf-386	353	4	and	and	CCONJ
gujaf-386	353	5	the	the	DET
gujaf-386	353	6	informal	informal	ADJ
gujaf-386	353	7	sector	sector	NOUN
gujaf-386	353	8	in	in	ADP
gujaf-386	353	9	nigeria	nigeria	PROPN
gujaf-386	353	10	.	.	PUNCT
gujaf-386	354	1	journal	journal	PROPN
gujaf-386	354	2	of	of	ADP
gujaf-386	354	3	taxation	taxation	NOUN
gujaf-386	354	4	studies	study	NOUN
gujaf-386	354	5	,	,	PUNCT
gujaf-386	354	6	5(4	5(4	NUM
gujaf-386	354	7	)	)	PUNCT
gujaf-386	354	8	,	,	PUNCT
gujaf-386	354	9	78–89	78–89	NUM
gujaf-386	354	10	.	.	PUNCT
gujaf-386	355	1	gusau	gusau	PROPN
gujaf-386	355	2	journal	journal	PROPN
gujaf-386	355	3	of	of	ADP
gujaf-386	355	4	accounting	accounting	NOUN
gujaf-386	355	5	and	and	CCONJ
gujaf-386	355	6	finance	finance	NOUN
gujaf-386	355	7	,	,	PUNCT
gujaf-386	355	8	vol.6	vol.6	PROPN
gujaf-386	355	9	,	,	PUNCT
gujaf-386	355	10	issue	issue	NOUN
gujaf-386	355	11	1	1	NUM
gujaf-386	355	12	,	,	PUNCT
gujaf-386	355	13	april	april	PROPN
gujaf-386	355	14	,	,	PUNCT
gujaf-386	355	15	2025	2025	NUM
gujaf-386	355	16	319	319	NUM
gujaf-386	355	17	musgrave	musgrave	PROPN
gujaf-386	355	18	,	,	PUNCT
gujaf-386	355	19	r.	r.	PROPN
gujaf-386	355	20	a.	a.	PROPN
gujaf-386	355	21	(	(	PUNCT
gujaf-386	355	22	1959	1959	NUM
gujaf-386	355	23	)	)	PUNCT
gujaf-386	355	24	.	.	PUNCT
gujaf-386	356	1	the	the	DET
gujaf-386	356	2	theory	theory	NOUN
gujaf-386	356	3	of	of	ADP
gujaf-386	356	4	public	public	ADJ
gujaf-386	356	5	finance	finance	NOUN
gujaf-386	356	6	:	:	PUNCT
gujaf-386	356	7	a	a	DET
gujaf-386	356	8	study	study	NOUN
gujaf-386	356	9	in	in	ADP
gujaf-386	356	10	public	public	ADJ
gujaf-386	356	11	economy	economy	NOUN
gujaf-386	356	12	.	.	PUNCT
gujaf-386	357	1	mcgrawhill	mcgrawhill	NOUN
gujaf-386	357	2	.	.	PUNCT
gujaf-386	358	1	northmist	northmist	NOUN
gujaf-386	358	2	,	,	PUNCT
gujaf-386	358	3	j.	j.	PROPN
gujaf-386	358	4	(	(	PUNCT
gujaf-386	358	5	2020	2020	NUM
gujaf-386	358	6	)	)	PUNCT
gujaf-386	358	7	.	.	PUNCT
gujaf-386	359	1	fiscal	fiscal	ADJ
gujaf-386	359	2	responsibility	responsibility	NOUN
gujaf-386	359	3	and	and	CCONJ
gujaf-386	359	4	debt	debt	NOUN
gujaf-386	359	5	sustainability	sustainability	NOUN
gujaf-386	359	6	in	in	ADP
gujaf-386	359	7	developing	develop	VERB
gujaf-386	359	8	economies	economy	NOUN
gujaf-386	359	9	.	.	PUNCT
gujaf-386	360	1	journal	journal	NOUN
gujaf-386	360	2	of	of	ADP
gujaf-386	360	3	economic	economic	ADJ
gujaf-386	360	4	policy	policy	NOUN
gujaf-386	360	5	studies	study	NOUN
gujaf-386	360	6	,	,	PUNCT
gujaf-386	360	7	13(3	13(3	NUM
gujaf-386	360	8	)	)	PUNCT
gujaf-386	360	9	,	,	PUNCT
gujaf-386	360	10	45–59	45–59	NOUN
gujaf-386	360	11	.	.	PUNCT
gujaf-386	361	1	nwafor	nwafor	PROPN
gujaf-386	361	2	,	,	PUNCT
gujaf-386	361	3	j.	j.	PROPN
gujaf-386	361	4	,	,	PUNCT
gujaf-386	361	5	&	&	CCONJ
gujaf-386	361	6	onuora	onuora	PROPN
gujaf-386	361	7	,	,	PUNCT
gujaf-386	361	8	a.	a.	NOUN
gujaf-386	361	9	(	(	PUNCT
gujaf-386	361	10	2021	2021	NUM
gujaf-386	361	11	)	)	PUNCT
gujaf-386	361	12	.	.	PUNCT
gujaf-386	362	1	land	land	NOUN
gujaf-386	362	2	-	-	PUNCT
gujaf-386	362	3	based	base	VERB
gujaf-386	362	4	revenue	revenue	NOUN
gujaf-386	362	5	and	and	CCONJ
gujaf-386	362	6	internally	internally	ADV
gujaf-386	362	7	generated	generate	VERB
gujaf-386	362	8	revenue	revenue	NOUN
gujaf-386	362	9	in	in	ADP
gujaf-386	362	10	abia	abia	PROPN
gujaf-386	362	11	state	state	PROPN
gujaf-386	362	12	,	,	PUNCT
gujaf-386	362	13	nigeria	nigeria	PROPN
gujaf-386	362	14	.	.	PUNCT
gujaf-386	363	1	journal	journal	PROPN
gujaf-386	363	2	of	of	ADP
gujaf-386	363	3	public	public	ADJ
gujaf-386	363	4	finance	finance	NOUN
gujaf-386	363	5	,	,	PUNCT
gujaf-386	363	6	18(2	18(2	NUM
gujaf-386	363	7	)	)	PUNCT
gujaf-386	363	8	,	,	PUNCT
gujaf-386	363	9	110–127	110–127	NUM
gujaf-386	363	10	.	.	PUNCT
gujaf-386	364	1	oates	oates	PROPN
gujaf-386	364	2	,	,	PUNCT
gujaf-386	364	3	w.	w.	PROPN
gujaf-386	364	4	e.	e.	PROPN
gujaf-386	364	5	(	(	PUNCT
gujaf-386	364	6	1972	1972	NUM
gujaf-386	364	7	)	)	PUNCT
gujaf-386	364	8	.	.	PUNCT
gujaf-386	365	1	fiscal	fiscal	ADJ
gujaf-386	365	2	federalism	federalism	NOUN
gujaf-386	365	3	.	.	PUNCT
gujaf-386	366	1	harcourt	harcourt	PROPN
gujaf-386	366	2	brace	brace	PROPN
gujaf-386	366	3	jovanovich	jovanovich	PROPN
gujaf-386	366	4	.	.	PUNCT
gujaf-386	367	1	oates	oates	PROPN
gujaf-386	367	2	,	,	PUNCT
gujaf-386	367	3	w.	w.	PROPN
gujaf-386	367	4	e.	e.	PROPN
gujaf-386	367	5	(	(	PUNCT
gujaf-386	367	6	2005	2005	NUM
gujaf-386	367	7	)	)	PUNCT
gujaf-386	367	8	.	.	PUNCT
gujaf-386	368	1	toward	toward	ADP
gujaf-386	368	2	a	a	DET
gujaf-386	368	3	second	second	ADJ
gujaf-386	368	4	-	-	PUNCT
gujaf-386	368	5	generation	generation	NOUN
gujaf-386	368	6	theory	theory	NOUN
gujaf-386	368	7	of	of	ADP
gujaf-386	368	8	fiscal	fiscal	ADJ
gujaf-386	368	9	federalism	federalism	NOUN
gujaf-386	368	10	.	.	PUNCT
gujaf-386	369	1	international	international	ADJ
gujaf-386	369	2	tax	tax	NOUN
gujaf-386	369	3	and	and	CCONJ
gujaf-386	369	4	public	public	ADJ
gujaf-386	369	5	finance	finance	NOUN
gujaf-386	369	6	,	,	PUNCT
gujaf-386	369	7	12(4	12(4	NUM
gujaf-386	369	8	)	)	PUNCT
gujaf-386	369	9	,	,	PUNCT
gujaf-386	369	10	349–373	349–373	NUM
gujaf-386	369	11	.	.	PUNCT
gujaf-386	370	1	https://doi.org/10.1007/s10797-005-1619-9	https://doi.org/10.1007/s10797-005-1619-9	NUM
gujaf-386	370	2	oshadami	oshadami	NOUN
gujaf-386	370	3	,	,	PUNCT
gujaf-386	370	4	s.	s.	PROPN
gujaf-386	370	5	(	(	PUNCT
gujaf-386	370	6	2006	2006	NUM
gujaf-386	370	7	)	)	PUNCT
gujaf-386	370	8	.	.	PUNCT
gujaf-386	371	1	domestic	domestic	ADJ
gujaf-386	371	2	debt	debt	NOUN
gujaf-386	371	3	and	and	CCONJ
gujaf-386	371	4	its	its	PRON
gujaf-386	371	5	impact	impact	NOUN
gujaf-386	371	6	on	on	ADP
gujaf-386	371	7	economic	economic	ADJ
gujaf-386	371	8	growth	growth	NOUN
gujaf-386	371	9	in	in	ADP
gujaf-386	371	10	nigeria	nigeria	PROPN
gujaf-386	371	11	.	.	PUNCT
gujaf-386	372	1	journal	journal	PROPN
gujaf-386	372	2	of	of	ADP
gujaf-386	372	3	economic	economic	ADJ
gujaf-386	372	4	policy	policy	NOUN
gujaf-386	372	5	and	and	CCONJ
gujaf-386	372	6	finance	finance	NOUN
gujaf-386	372	7	,	,	PUNCT
gujaf-386	372	8	10(3	10(3	NUM
gujaf-386	372	9	)	)	PUNCT
gujaf-386	372	10	,	,	PUNCT
gujaf-386	372	11	44–58	44–58	PROPN
gujaf-386	372	12	.	.	PUNCT
gujaf-386	373	1	osho	osho	PROPN
gujaf-386	373	2	,	,	PUNCT
gujaf-386	373	3	j.	j.	PROPN
gujaf-386	373	4	(	(	PUNCT
gujaf-386	373	5	2020	2020	NUM
gujaf-386	373	6	)	)	PUNCT
gujaf-386	373	7	.	.	PUNCT
gujaf-386	374	1	pay	pay	VERB
gujaf-386	374	2	as	as	SCONJ
gujaf-386	374	3	you	you	PRON
gujaf-386	374	4	earn	earn	VERB
gujaf-386	374	5	(	(	PUNCT
gujaf-386	374	6	paye	paye	NOUN
gujaf-386	374	7	)	)	PUNCT
gujaf-386	374	8	and	and	CCONJ
gujaf-386	374	9	its	its	PRON
gujaf-386	374	10	influence	influence	NOUN
gujaf-386	374	11	on	on	ADP
gujaf-386	374	12	internally	internally	ADV
gujaf-386	374	13	generated	generate	VERB
gujaf-386	374	14	revenue	revenue	NOUN
gujaf-386	374	15	in	in	ADP
gujaf-386	374	16	nigeria	nigeria	PROPN
gujaf-386	374	17	.	.	PUNCT
gujaf-386	375	1	journal	journal	PROPN
gujaf-386	375	2	of	of	ADP
gujaf-386	375	3	nigerian	nigerian	ADJ
gujaf-386	375	4	taxation	taxation	NOUN
gujaf-386	375	5	,	,	PUNCT
gujaf-386	375	6	12(1	12(1	NUM
gujaf-386	375	7	)	)	PUNCT
gujaf-386	375	8	,	,	PUNCT
gujaf-386	375	9	34–48	34–48	NUM
gujaf-386	375	10	.	.	PUNCT
gujaf-386	376	1	prud’homme	prud’homme	NOUN
gujaf-386	376	2	,	,	PUNCT
gujaf-386	376	3	r.	r.	PROPN
gujaf-386	376	4	(	(	PUNCT
gujaf-386	376	5	1995	1995	NUM
gujaf-386	376	6	)	)	PUNCT
gujaf-386	376	7	.	.	PUNCT
gujaf-386	377	1	the	the	DET
gujaf-386	377	2	dangers	danger	NOUN
gujaf-386	377	3	of	of	ADP
gujaf-386	377	4	decentralization	decentralization	NOUN
gujaf-386	377	5	.	.	PUNCT
gujaf-386	378	1	the	the	DET
gujaf-386	378	2	world	world	PROPN
gujaf-386	378	3	bank	bank	PROPN
gujaf-386	378	4	research	research	PROPN
gujaf-386	378	5	observer	observer	PROPN
gujaf-386	378	6	,	,	PUNCT
gujaf-386	378	7	10(2	10(2	NUM
gujaf-386	378	8	)	)	PUNCT
gujaf-386	378	9	,	,	PUNCT
gujaf-386	378	10	201–220	201–220	NUM
gujaf-386	378	11	.	.	X
gujaf-386	378	12	rodden	rodden	PROPN
gujaf-386	378	13	,	,	PUNCT
gujaf-386	378	14	j.	j.	PROPN
gujaf-386	378	15	(	(	PUNCT
gujaf-386	378	16	2006	2006	NUM
gujaf-386	378	17	)	)	PUNCT
gujaf-386	378	18	.	.	PUNCT
gujaf-386	379	1	hamilton	hamilton	PROPN
gujaf-386	379	2	’s	’s	PART
gujaf-386	379	3	paradox	paradox	NOUN
gujaf-386	379	4	:	:	PUNCT
gujaf-386	379	5	the	the	DET
gujaf-386	379	6	promise	promise	NOUN
gujaf-386	379	7	and	and	CCONJ
gujaf-386	379	8	peril	peril	NOUN
gujaf-386	379	9	of	of	ADP
gujaf-386	379	10	fiscal	fiscal	ADJ
gujaf-386	379	11	federalism	federalism	NOUN
gujaf-386	379	12	.	.	PUNCT
gujaf-386	380	1	cambridge	cambridge	PROPN
gujaf-386	380	2	university	university	PROPN
gujaf-386	380	3	press	press	NOUN
gujaf-386	380	4	.	.	PUNCT
gujaf-386	381	1	ross	ross	PROPN
gujaf-386	381	2	,	,	PUNCT
gujaf-386	381	3	s.	s.	PROPN
gujaf-386	381	4	a.	a.	PROPN
gujaf-386	381	5	,	,	PUNCT
gujaf-386	381	6	westerfield	westerfield	PROPN
gujaf-386	381	7	,	,	PUNCT
gujaf-386	381	8	r.	r.	PROPN
gujaf-386	381	9	w.	w.	PROPN
gujaf-386	381	10	,	,	PUNCT
gujaf-386	381	11	&	&	CCONJ
gujaf-386	381	12	jaffe	jaffe	PROPN
gujaf-386	381	13	,	,	PUNCT
gujaf-386	381	14	j.	j.	PROPN
gujaf-386	381	15	f.	f.	PROPN
gujaf-386	381	16	(	(	PUNCT
gujaf-386	381	17	2022	2022	NUM
gujaf-386	381	18	)	)	PUNCT
gujaf-386	381	19	.	.	PUNCT
gujaf-386	382	1	corporate	corporate	ADJ
gujaf-386	382	2	finance	finance	NOUN
gujaf-386	382	3	(	(	PUNCT
gujaf-386	382	4	13th	13th	NOUN
gujaf-386	382	5	ed	ed	NOUN
gujaf-386	382	6	.	.	PUNCT
gujaf-386	382	7	)	)	PUNCT
gujaf-386	382	8	.	.	PUNCT
gujaf-386	383	1	mcgrawhill	mcgrawhill	NOUN
gujaf-386	383	2	.	.	PUNCT
gujaf-386	384	1	serrao	serrao	NOUN
gujaf-386	384	2	,	,	PUNCT
gujaf-386	384	3	m.	m.	NOUN
gujaf-386	384	4	(	(	PUNCT
gujaf-386	384	5	2016	2016	NUM
gujaf-386	384	6	)	)	PUNCT
gujaf-386	384	7	.	.	PUNCT
gujaf-386	385	1	public	public	ADJ
gujaf-386	385	2	debt	debt	NOUN
gujaf-386	385	3	and	and	CCONJ
gujaf-386	385	4	economic	economic	ADJ
gujaf-386	385	5	sustainability	sustainability	NOUN
gujaf-386	385	6	in	in	ADP
gujaf-386	385	7	sub	sub	ADJ
gujaf-386	385	8	-	-	ADJ
gujaf-386	385	9	saharan	saharan	ADJ
gujaf-386	385	10	africa	africa	PROPN
gujaf-386	385	11	.	.	PUNCT
gujaf-386	386	1	journal	journal	PROPN
gujaf-386	386	2	of	of	ADP
gujaf-386	386	3	african	african	ADJ
gujaf-386	386	4	financial	financial	ADJ
gujaf-386	386	5	studies	study	NOUN
gujaf-386	386	6	,	,	PUNCT
gujaf-386	386	7	9(2	9(2	NUM
gujaf-386	386	8	)	)	PUNCT
gujaf-386	386	9	,	,	PUNCT
gujaf-386	386	10	122–136	122–136	NUM
gujaf-386	386	11	.	.	PUNCT
gujaf-386	387	1	smithson	smithson	PROPN
gujaf-386	387	2	,	,	PUNCT
gujaf-386	387	3	c.	c.	PROPN
gujaf-386	387	4	,	,	PUNCT
gujaf-386	387	5	&	&	CCONJ
gujaf-386	387	6	smith	smith	PROPN
gujaf-386	387	7	,	,	PUNCT
gujaf-386	387	8	a.	a.	NOUN
gujaf-386	387	9	(	(	PUNCT
gujaf-386	387	10	2023	2023	NUM
gujaf-386	387	11	)	)	PUNCT
gujaf-386	387	12	.	.	PUNCT
gujaf-386	388	1	managing	manage	VERB
gujaf-386	388	2	financial	financial	ADJ
gujaf-386	388	3	risk	risk	NOUN
gujaf-386	388	4	:	:	PUNCT
gujaf-386	388	5	a	a	DET
gujaf-386	388	6	guide	guide	NOUN
gujaf-386	388	7	to	to	ADP
gujaf-386	388	8	derivative	derivative	ADJ
gujaf-386	388	9	products	product	NOUN
gujaf-386	388	10	,	,	PUNCT
gujaf-386	388	11	financial	financial	ADJ
gujaf-386	388	12	engineering	engineering	NOUN
gujaf-386	388	13	,	,	PUNCT
gujaf-386	388	14	and	and	CCONJ
gujaf-386	388	15	value	value	NOUN
gujaf-386	388	16	maximization	maximization	NOUN
gujaf-386	388	17	(	(	PUNCT
gujaf-386	388	18	4th	4th	ADJ
gujaf-386	388	19	ed	ed	NOUN
gujaf-386	388	20	.	.	PUNCT
gujaf-386	388	21	)	)	PUNCT
gujaf-386	388	22	.	.	PUNCT
gujaf-386	389	1	wiley	wiley	PROPN
gujaf-386	389	2	.	.	PUNCT
gujaf-386	390	1	sylvester	sylvester	PROPN
gujaf-386	390	2	,	,	PUNCT
gujaf-386	390	3	o.	o.	PROPN
gujaf-386	390	4	(	(	PUNCT
gujaf-386	390	5	2020	2020	NUM
gujaf-386	390	6	)	)	PUNCT
gujaf-386	390	7	.	.	PUNCT
gujaf-386	391	1	taxation	taxation	NOUN
gujaf-386	391	2	and	and	CCONJ
gujaf-386	391	3	revenue	revenue	NOUN
gujaf-386	391	4	mobilization	mobilization	NOUN
gujaf-386	391	5	in	in	ADP
gujaf-386	391	6	nigerian	nigerian	ADJ
gujaf-386	391	7	states	state	NOUN
gujaf-386	391	8	.	.	PUNCT
gujaf-386	392	1	african	african	ADJ
gujaf-386	392	2	journal	journal	PROPN
gujaf-386	392	3	of	of	ADP
gujaf-386	392	4	fiscal	fiscal	ADJ
gujaf-386	392	5	studies	study	NOUN
gujaf-386	392	6	,	,	PUNCT
gujaf-386	392	7	15(2	15(2	NUM
gujaf-386	392	8	)	)	PUNCT
gujaf-386	392	9	,	,	PUNCT
gujaf-386	392	10	33–47	33–47	PROPN
gujaf-386	392	11	.	.	NOUN
gujaf-386	392	12	tanzi	tanzi	PROPN
gujaf-386	392	13	,	,	PUNCT
gujaf-386	392	14	v.	v.	PROPN
gujaf-386	392	15	(	(	PUNCT
gujaf-386	392	16	1996	1996	NUM
gujaf-386	392	17	)	)	PUNCT
gujaf-386	392	18	.	.	PUNCT
gujaf-386	393	1	fiscal	fiscal	ADJ
gujaf-386	393	2	federalism	federalism	NOUN
gujaf-386	393	3	and	and	CCONJ
gujaf-386	393	4	decentralization	decentralization	NOUN
gujaf-386	393	5	:	:	PUNCT
gujaf-386	393	6	a	a	DET
gujaf-386	393	7	review	review	NOUN
gujaf-386	393	8	of	of	ADP
gujaf-386	393	9	some	some	DET
gujaf-386	393	10	efficiency	efficiency	NOUN
gujaf-386	393	11	and	and	CCONJ
gujaf-386	393	12	macroeconomic	macroeconomic	ADJ
gujaf-386	393	13	aspects	aspect	NOUN
gujaf-386	393	14	.	.	PUNCT
gujaf-386	394	1	in	in	ADP
gujaf-386	394	2	m.	m.	PROPN
gujaf-386	394	3	bruno	bruno	PROPN
gujaf-386	394	4	&	&	CCONJ
gujaf-386	394	5	b.	b.	PROPN
gujaf-386	394	6	pleskovic	pleskovic	PROPN
gujaf-386	394	7	(	(	PUNCT
gujaf-386	394	8	eds	ed	NOUN
gujaf-386	394	9	.	.	PUNCT
gujaf-386	394	10	)	)	PUNCT
gujaf-386	394	11	,	,	PUNCT
gujaf-386	394	12	annual	annual	ADJ
gujaf-386	394	13	world	world	PROPN
gujaf-386	394	14	bank	bank	PROPN
gujaf-386	394	15	conference	conference	NOUN
gujaf-386	394	16	on	on	ADP
gujaf-386	394	17	development	development	NOUN
gujaf-386	394	18	economics	economic	NOUN
gujaf-386	394	19	1995	1995	NUM
gujaf-386	394	20	(	(	PUNCT
gujaf-386	394	21	pp	pp	ADJ
gujaf-386	394	22	.	.	PUNCT
gujaf-386	395	1	295–316	295–316	NUM
gujaf-386	395	2	)	)	PUNCT
gujaf-386	395	3	.	.	PUNCT
gujaf-386	396	1	world	world	PROPN
gujaf-386	396	2	bank	bank	PROPN
gujaf-386	396	3	.	.	PUNCT
gujaf-386	397	1	ventureonline.com	ventureonline.com	X
gujaf-386	397	2	.	.	PUNCT
gujaf-386	398	1	(	(	PUNCT
gujaf-386	398	2	2019	2019	NUM
gujaf-386	398	3	)	)	PUNCT
gujaf-386	398	4	.	.	PUNCT
gujaf-386	399	1	understanding	understanding	NOUN
gujaf-386	399	2	internally	internally	ADV
gujaf-386	399	3	generated	generate	VERB
gujaf-386	399	4	revenue	revenue	NOUN
gujaf-386	399	5	.	.	PUNCT
gujaf-386	400	1	retrieved	retrieve	VERB
gujaf-386	400	2	from	from	ADP
gujaf-386	400	3	https://www.ventureonline.com/articles/igr	https://www.ventureonline.com/articles/igr	PROPN
gujaf-386	400	4	wikinvest.com	wikinvest.com	X
gujaf-386	400	5	.	.	PUNCT
gujaf-386	401	1	(	(	PUNCT
gujaf-386	401	2	2019	2019	NUM
gujaf-386	401	3	)	)	PUNCT
gujaf-386	401	4	.	.	PUNCT
gujaf-386	402	1	internally	internally	ADV
gujaf-386	402	2	generated	generate	VERB
gujaf-386	402	3	revenue	revenue	NOUN
gujaf-386	402	4	:	:	PUNCT
gujaf-386	402	5	a	a	DET
gujaf-386	402	6	definition	definition	NOUN
gujaf-386	402	7	.	.	PUNCT
gujaf-386	403	1	retrieved	retrieve	VERB
gujaf-386	403	2	from	from	ADP
gujaf-386	403	3	https://www.wikinvest.com/definitions/igr	https://www.wikinvest.com/definitions/igr	PROPN
gujaf-386	403	4	.	.	PUNCT