id	sid	tid	token	lemma	pos
gujaf-44	1	1	gusau	gusau	PROPN
gujaf-44	1	2	journal	journal	NOUN
gujaf-44	1	3	of	of	ADP
gujaf-44	1	4	accounting	accounting	NOUN
gujaf-44	1	5	and	and	CCONJ
gujaf-44	1	6	finance	finance	NOUN
gujaf-44	1	7	(	(	PUNCT
gujaf-44	1	8	gujaf	gujaf	NOUN
gujaf-44	1	9	)	)	PUNCT
gujaf-44	1	10	vol	vol	NOUN
gujaf-44	1	11	.	.	NOUN
gujaf-44	1	12	1	1	NUM
gujaf-44	1	13	issue	issue	NOUN
gujaf-44	1	14	2	2	NUM
gujaf-44	1	15	,	,	PUNCT
gujaf-44	1	16	october	october	PROPN
gujaf-44	1	17	,	,	PUNCT
gujaf-44	1	18	2020	2020	NUM
gujaf-44	1	19	issn	issn	VERB
gujaf-44	1	20	:	:	PUNCT
gujaf-44	1	21	2756	2756	NUM
gujaf-44	1	22	-	-	PUNCT
gujaf-44	1	23	665x	665x	NOUN
gujaf-44	1	24	a	a	DET
gujaf-44	1	25	publication	publication	NOUN
gujaf-44	1	26	of	of	ADP
gujaf-44	1	27	department	department	NOUN
gujaf-44	1	28	of	of	ADP
gujaf-44	1	29	accounting	accounting	NOUN
gujaf-44	1	30	and	and	CCONJ
gujaf-44	1	31	finance	finance	NOUN
gujaf-44	1	32	,	,	PUNCT
gujaf-44	1	33	faculty	faculty	NOUN
gujaf-44	1	34	of	of	ADP
gujaf-44	1	35	management	management	NOUN
gujaf-44	1	36	and	and	CCONJ
gujaf-44	1	37	social	social	ADJ
gujaf-44	1	38	sciences	science	NOUN
gujaf-44	1	39	,	,	PUNCT
gujaf-44	1	40	federal	federal	ADJ
gujaf-44	1	41	university	university	NOUN
gujaf-44	1	42	gusau	gusau	NOUN
gujaf-44	1	43	,	,	PUNCT
gujaf-44	1	44	zamfara	zamfara	PROPN
gujaf-44	1	45	state	state	PROPN
gujaf-44	1	46	–	–	PUNCT
gujaf-44	1	47	nigeria	nigeria	PROPN
gujaf-44	1	48	gusau	gusau	PROPN
gujaf-44	1	49	journal	journal	PROPN
gujaf-44	1	50	of	of	ADP
gujaf-44	1	51	accounting	accounting	NOUN
gujaf-44	1	52	and	and	CCONJ
gujaf-44	1	53	finance	finance	NOUN
gujaf-44	1	54	,	,	PUNCT
gujaf-44	1	55	vol	vol	NOUN
gujaf-44	1	56	.	.	PUNCT
gujaf-44	2	1	i	i	PRON
gujaf-44	2	2	,	,	PUNCT
gujaf-44	2	3	issue	issue	NOUN
gujaf-44	2	4	2	2	NUM
gujaf-44	2	5	,	,	PUNCT
gujaf-44	2	6	october	october	PROPN
gujaf-44	2	7	,	,	PUNCT
gujaf-44	2	8	2020	2020	NUM
gujaf-44	2	9	1	1	NUM
gujaf-44	2	10	mediating	mediate	VERB
gujaf-44	2	11	role	role	NOUN
gujaf-44	2	12	of	of	ADP
gujaf-44	2	13	tax	tax	NOUN
gujaf-44	2	14	knowledge	knowledge	NOUN
gujaf-44	2	15	on	on	ADP
gujaf-44	2	16	the	the	DET
gujaf-44	2	17	relationship	relationship	NOUN
gujaf-44	2	18	between	between	ADP
gujaf-44	2	19	tax	tax	NOUN
gujaf-44	2	20	complexity	complexity	NOUN
gujaf-44	2	21	,	,	PUNCT
gujaf-44	2	22	tax	tax	NOUN
gujaf-44	2	23	agent	agent	NOUN
gujaf-44	2	24	,	,	PUNCT
gujaf-44	2	25	tax	tax	NOUN
gujaf-44	2	26	audit	audit	NOUN
gujaf-44	2	27	and	and	CCONJ
gujaf-44	2	28	petroleum	petroleum	NOUN
gujaf-44	2	29	profit	profit	NOUN
gujaf-44	2	30	tax	tax	NOUN
gujaf-44	2	31	evasion	evasion	NOUN
gujaf-44	2	32	:	:	PUNCT
gujaf-44	2	33	a	a	DET
gujaf-44	2	34	conceptual	conceptual	ADJ
gujaf-44	2	35	framework	framework	NOUN
gujaf-44	2	36	abba	abba	PROPN
gujaf-44	2	37	ya’u	ya’u	PROPN
gujaf-44	2	38	department	department	PROPN
gujaf-44	2	39	of	of	ADP
gujaf-44	2	40	accountancy	accountancy	PROPN
gujaf-44	2	41	,	,	PUNCT
gujaf-44	2	42	hussaini	hussaini	PROPN
gujaf-44	2	43	adamu	adamu	PROPN
gujaf-44	2	44	federal	federal	PROPN
gujaf-44	2	45	polytechnic	polytechnic	PROPN
gujaf-44	2	46	,	,	PUNCT
gujaf-44	2	47	kazaure	kazaure	NOUN
gujaf-44	2	48	,	,	PUNCT
gujaf-44	2	49	jigawa	jigawa	PROPN
gujaf-44	2	50	state	state	PROPN
gujaf-44	2	51	.	.	PUNCT
gujaf-44	3	1	+2348039749499	+2348039749499	NOUN
gujaf-44	3	2	,	,	PUNCT
gujaf-44	3	3	+60103158183	+60103158183	NUM
gujaf-44	3	4	,	,	PUNCT
gujaf-44	3	5	abbayau1@gmail.com	abbayau1@gmail.com	X
gujaf-44	3	6	najib	najib	PROPN
gujaf-44	3	7	sabo	sabo	PROPN
gujaf-44	3	8	kurawa	kurawa	PROPN
gujaf-44	3	9	department	department	PROPN
gujaf-44	3	10	of	of	ADP
gujaf-44	3	11	business	business	PROPN
gujaf-44	3	12	administration	administration	PROPN
gujaf-44	3	13	,	,	PUNCT
gujaf-44	3	14	federal	federal	ADJ
gujaf-44	3	15	university	university	NOUN
gujaf-44	3	16	,	,	PUNCT
gujaf-44	3	17	dutse	dutse	NOUN
gujaf-44	3	18	.	.	PUNCT
gujaf-44	4	1	+2348123272727	+2348123272727	ADJ
gujaf-44	4	2	,	,	PUNCT
gujaf-44	4	3	najeebkurawa@gmail.com	najeebkurawa@gmail.com	PROPN
gujaf-44	4	4	nura	nura	PROPN
gujaf-44	4	5	badamasi	badamasi	PROPN
gujaf-44	4	6	department	department	PROPN
gujaf-44	4	7	of	of	ADP
gujaf-44	4	8	accountancy	accountancy	PROPN
gujaf-44	4	9	,	,	PUNCT
gujaf-44	4	10	hussaini	hussaini	PROPN
gujaf-44	4	11	adamu	adamu	PROPN
gujaf-44	4	12	federal	federal	PROPN
gujaf-44	4	13	polytechnic	polytechnic	PROPN
gujaf-44	4	14	,	,	PUNCT
gujaf-44	4	15	kazaure	kazaure	NOUN
gujaf-44	4	16	,	,	PUNCT
gujaf-44	4	17	jigawa	jigawa	PROPN
gujaf-44	4	18	state	state	PROPN
gujaf-44	4	19	.	.	PUNCT
gujaf-44	5	1	+2348033911398	+2348033911398	NUM
gujaf-44	5	2	,	,	PUNCT
gujaf-44	5	3	nurabadamasi@yahoo.com	nurabadamasi@yahoo.com	X
gujaf-44	5	4	abstract	abstract	ADJ
gujaf-44	5	5	low	low	ADJ
gujaf-44	5	6	tax	tax	NOUN
gujaf-44	5	7	compliance	compliance	NOUN
gujaf-44	5	8	as	as	ADP
gujaf-44	5	9	a	a	DET
gujaf-44	5	10	result	result	NOUN
gujaf-44	5	11	of	of	ADP
gujaf-44	5	12	tax	tax	NOUN
gujaf-44	5	13	evasion	evasion	NOUN
gujaf-44	5	14	is	be	AUX
gujaf-44	5	15	gradually	gradually	ADV
gujaf-44	5	16	increasing	increase	VERB
gujaf-44	5	17	in	in	ADP
gujaf-44	5	18	nigerian	nigerian	ADJ
gujaf-44	5	19	oil	oil	NOUN
gujaf-44	5	20	and	and	CCONJ
gujaf-44	5	21	gas	gas	NOUN
gujaf-44	5	22	sector	sector	NOUN
gujaf-44	5	23	.	.	PUNCT
gujaf-44	6	1	in	in	ADP
gujaf-44	6	2	addressing	address	VERB
gujaf-44	6	3	this	this	DET
gujaf-44	6	4	concern	concern	NOUN
gujaf-44	6	5	,	,	PUNCT
gujaf-44	6	6	this	this	DET
gujaf-44	6	7	study	study	NOUN
gujaf-44	6	8	proposed	propose	VERB
gujaf-44	6	9	a	a	DET
gujaf-44	6	10	framework	framework	NOUN
gujaf-44	6	11	to	to	PART
gujaf-44	6	12	investigate	investigate	VERB
gujaf-44	6	13	the	the	DET
gujaf-44	6	14	extent	extent	NOUN
gujaf-44	6	15	of	of	ADP
gujaf-44	6	16	tax	tax	NOUN
gujaf-44	6	17	evasion	evasion	NOUN
gujaf-44	6	18	amongst	amongst	ADP
gujaf-44	6	19	oil	oil	NOUN
gujaf-44	6	20	and	and	CCONJ
gujaf-44	6	21	gas	gas	NOUN
gujaf-44	6	22	companies	company	NOUN
gujaf-44	6	23	in	in	ADP
gujaf-44	6	24	nigeria	nigeria	PROPN
gujaf-44	6	25	.	.	PUNCT
gujaf-44	7	1	the	the	DET
gujaf-44	7	2	proposed	propose	VERB
gujaf-44	7	3	framework	framework	NOUN
gujaf-44	7	4	is	be	AUX
gujaf-44	7	5	based	base	VERB
gujaf-44	7	6	on	on	ADP
gujaf-44	7	7	economic	economic	ADJ
gujaf-44	7	8	deterrence	deterrence	NOUN
gujaf-44	7	9	theory	theory	NOUN
gujaf-44	7	10	.	.	PUNCT
gujaf-44	8	1	this	this	DET
gujaf-44	8	2	study	study	NOUN
gujaf-44	8	3	extends	extend	VERB
gujaf-44	8	4	the	the	DET
gujaf-44	8	5	current	current	ADJ
gujaf-44	8	6	body	body	NOUN
gujaf-44	8	7	of	of	ADP
gujaf-44	8	8	knowledge	knowledge	NOUN
gujaf-44	8	9	in	in	ADP
gujaf-44	8	10	taxation	taxation	NOUN
gujaf-44	8	11	field	field	NOUN
gujaf-44	8	12	by	by	ADP
gujaf-44	8	13	expanding	expand	VERB
gujaf-44	8	14	economic	economic	ADJ
gujaf-44	8	15	deterrence	deterrence	NOUN
gujaf-44	8	16	theory	theory	NOUN
gujaf-44	8	17	with	with	ADP
gujaf-44	8	18	the	the	DET
gujaf-44	8	19	meditating	meditating	ADJ
gujaf-44	8	20	effect	effect	NOUN
gujaf-44	8	21	of	of	ADP
gujaf-44	8	22	tax	tax	NOUN
gujaf-44	8	23	knowledge	knowledge	NOUN
gujaf-44	8	24	.	.	PUNCT
gujaf-44	9	1	also	also	ADV
gujaf-44	9	2	,	,	PUNCT
gujaf-44	9	3	the	the	DET
gujaf-44	9	4	study	study	NOUN
gujaf-44	9	5	would	would	AUX
gujaf-44	9	6	be	be	AUX
gujaf-44	9	7	useful	useful	ADJ
gujaf-44	9	8	in	in	ADP
gujaf-44	9	9	guiding	guide	VERB
gujaf-44	9	10	stakeholders	stakeholder	NOUN
gujaf-44	9	11	and	and	CCONJ
gujaf-44	9	12	policymakers	policymaker	NOUN
gujaf-44	9	13	in	in	ADP
gujaf-44	9	14	developing	develop	VERB
gujaf-44	9	15	nations	nation	NOUN
gujaf-44	9	16	on	on	ADP
gujaf-44	9	17	the	the	DET
gujaf-44	9	18	way	way	NOUN
gujaf-44	9	19	to	to	PART
gujaf-44	9	20	curb	curb	VERB
gujaf-44	9	21	the	the	DET
gujaf-44	9	22	menace	menace	NOUN
gujaf-44	9	23	of	of	ADP
gujaf-44	9	24	tax	tax	NOUN
gujaf-44	9	25	evasion	evasion	NOUN
gujaf-44	9	26	.	.	PUNCT
gujaf-44	10	1	if	if	SCONJ
gujaf-44	10	2	validated	validate	VERB
gujaf-44	10	3	,	,	PUNCT
gujaf-44	10	4	the	the	DET
gujaf-44	10	5	framework	framework	NOUN
gujaf-44	10	6	would	would	AUX
gujaf-44	10	7	provide	provide	VERB
gujaf-44	10	8	more	more	ADV
gujaf-44	10	9	meaningful	meaningful	ADJ
gujaf-44	10	10	insight	insight	NOUN
gujaf-44	10	11	on	on	ADP
gujaf-44	10	12	the	the	DET
gujaf-44	10	13	level	level	NOUN
gujaf-44	10	14	of	of	ADP
gujaf-44	10	15	tax	tax	NOUN
gujaf-44	10	16	evasion	evasion	NOUN
gujaf-44	10	17	in	in	ADP
gujaf-44	10	18	nigerian	nigerian	ADJ
gujaf-44	10	19	oil	oil	NOUN
gujaf-44	10	20	and	and	CCONJ
gujaf-44	10	21	gas	gas	NOUN
gujaf-44	10	22	sector	sector	NOUN
gujaf-44	10	23	.	.	PUNCT
gujaf-44	11	1	nigerian	nigerian	ADJ
gujaf-44	11	2	policymakers	policymaker	NOUN
gujaf-44	11	3	would	would	AUX
gujaf-44	11	4	benefit	benefit	VERB
gujaf-44	11	5	immensely	immensely	ADV
gujaf-44	11	6	from	from	ADP
gujaf-44	11	7	the	the	DET
gujaf-44	11	8	study	study	NOUN
gujaf-44	11	9	if	if	SCONJ
gujaf-44	11	10	finally	finally	ADV
gujaf-44	11	11	conducted	conduct	VERB
gujaf-44	11	12	as	as	SCONJ
gujaf-44	11	13	it	it	PRON
gujaf-44	11	14	would	would	AUX
gujaf-44	11	15	help	help	VERB
gujaf-44	11	16	the	the	DET
gujaf-44	11	17	government	government	NOUN
gujaf-44	11	18	to	to	PART
gujaf-44	11	19	reduce	reduce	VERB
gujaf-44	11	20	the	the	DET
gujaf-44	11	21	level	level	NOUN
gujaf-44	11	22	of	of	ADP
gujaf-44	11	23	tax	tax	NOUN
gujaf-44	11	24	evasion	evasion	NOUN
gujaf-44	11	25	,	,	PUNCT
gujaf-44	11	26	thereby	thereby	ADV
gujaf-44	11	27	increasing	increase	VERB
gujaf-44	11	28	the	the	DET
gujaf-44	11	29	government	government	NOUN
gujaf-44	11	30	revenue	revenue	NOUN
gujaf-44	11	31	.	.	PUNCT
gujaf-44	12	1	the	the	DET
gujaf-44	12	2	proposed	propose	VERB
gujaf-44	12	3	framework	framework	NOUN
gujaf-44	12	4	will	will	AUX
gujaf-44	12	5	be	be	AUX
gujaf-44	12	6	empirically	empirically	ADV
gujaf-44	12	7	examined	examine	VERB
gujaf-44	12	8	via	via	ADP
gujaf-44	12	9	collection	collection	NOUN
gujaf-44	12	10	and	and	CCONJ
gujaf-44	12	11	analysis	analysis	NOUN
gujaf-44	12	12	of	of	ADP
gujaf-44	12	13	the	the	DET
gujaf-44	12	14	relevant	relevant	ADJ
gujaf-44	12	15	data	datum	NOUN
gujaf-44	12	16	.	.	PUNCT
gujaf-44	13	1	keywords	keyword	NOUN
gujaf-44	13	2	:	:	PUNCT
gujaf-44	13	3	tax	tax	NOUN
gujaf-44	13	4	evasion	evasion	NOUN
gujaf-44	13	5	;	;	PUNCT
gujaf-44	13	6	deterrence	deterrence	NOUN
gujaf-44	13	7	variables	variable	NOUN
gujaf-44	13	8	;	;	PUNCT
gujaf-44	13	9	petroleum	petroleum	NOUN
gujaf-44	13	10	profit	profit	NOUN
gujaf-44	13	11	tax	tax	NOUN
gujaf-44	13	12	;	;	PUNCT
gujaf-44	13	13	tax	tax	NOUN
gujaf-44	13	14	knowledge	knowledge	NOUN
gujaf-44	13	15	;	;	PUNCT
gujaf-44	13	16	oil	oil	NOUN
gujaf-44	13	17	and	and	CCONJ
gujaf-44	13	18	gas	gas	NOUN
gujaf-44	13	19	sector	sector	NOUN
gujaf-44	13	20	gusau	gusau	PROPN
gujaf-44	13	21	journal	journal	NOUN
gujaf-44	13	22	of	of	ADP
gujaf-44	13	23	accounting	accounting	NOUN
gujaf-44	13	24	and	and	CCONJ
gujaf-44	13	25	finance	finance	NOUN
gujaf-44	13	26	,	,	PUNCT
gujaf-44	13	27	vol	vol	NOUN
gujaf-44	13	28	.	.	PUNCT
gujaf-44	14	1	i	i	PRON
gujaf-44	14	2	,	,	PUNCT
gujaf-44	14	3	issue	issue	NOUN
gujaf-44	14	4	2	2	NUM
gujaf-44	14	5	,	,	PUNCT
gujaf-44	14	6	october	october	PROPN
gujaf-44	14	7	,	,	PUNCT
gujaf-44	14	8	2020	2020	NUM
gujaf-44	14	9	2	2	NUM
gujaf-44	14	10	1.0	1.0	NUM
gujaf-44	14	11	introduction	introduction	NOUN
gujaf-44	14	12	the	the	DET
gujaf-44	14	13	tax	tax	NOUN
gujaf-44	14	14	is	be	AUX
gujaf-44	14	15	known	know	VERB
gujaf-44	14	16	as	as	ADP
gujaf-44	14	17	the	the	DET
gujaf-44	14	18	sum	sum	NOUN
gujaf-44	14	19	of	of	ADP
gujaf-44	14	20	cash	cash	NOUN
gujaf-44	14	21	charged	charge	VERB
gujaf-44	14	22	by	by	ADP
gujaf-44	14	23	the	the	DET
gujaf-44	14	24	government	government	NOUN
gujaf-44	14	25	under	under	ADP
gujaf-44	14	26	the	the	DET
gujaf-44	14	27	law	law	NOUN
gujaf-44	14	28	or	or	CCONJ
gujaf-44	14	29	the	the	DET
gujaf-44	14	30	relevant	relevant	ADJ
gujaf-44	14	31	statute	statute	NOUN
gujaf-44	14	32	,	,	PUNCT
gujaf-44	14	33	the	the	DET
gujaf-44	14	34	key	key	ADJ
gujaf-44	14	35	purpose	purpose	NOUN
gujaf-44	14	36	of	of	ADP
gujaf-44	14	37	levying	levy	VERB
gujaf-44	14	38	as	as	ADP
gujaf-44	14	39	a	a	DET
gujaf-44	14	40	contribution	contribution	NOUN
gujaf-44	14	41	to	to	PART
gujaf-44	14	42	meet	meet	VERB
gujaf-44	14	43	the	the	DET
gujaf-44	14	44	different	different	ADJ
gujaf-44	14	45	government	government	NOUN
gujaf-44	14	46	expenses	expense	NOUN
gujaf-44	14	47	and	and	CCONJ
gujaf-44	14	48	the	the	DET
gujaf-44	14	49	achievement	achievement	NOUN
gujaf-44	14	50	of	of	ADP
gujaf-44	14	51	economic	economic	ADJ
gujaf-44	14	52	and	and	CCONJ
gujaf-44	14	53	social	social	ADJ
gujaf-44	14	54	objectives	objective	NOUN
gujaf-44	14	55	in	in	ADP
gujaf-44	14	56	which	which	PRON
gujaf-44	14	57	the	the	DET
gujaf-44	14	58	government	government	NOUN
gujaf-44	14	59	wants	want	VERB
gujaf-44	14	60	access	access	NOUN
gujaf-44	14	61	to(abu	to(abu	PROPN
gujaf-44	14	62	nassar	nassar	PROPN
gujaf-44	14	63	,	,	PUNCT
gujaf-44	14	64	2016	2016	NUM
gujaf-44	14	65	)	)	PUNCT
gujaf-44	14	66	.	.	PUNCT
gujaf-44	15	1	the	the	DET
gujaf-44	15	2	tax	tax	NOUN
gujaf-44	15	3	also	also	ADV
gujaf-44	15	4	is	be	AUX
gujaf-44	15	5	categorized	categorize	VERB
gujaf-44	15	6	as	as	ADP
gujaf-44	15	7	an	an	DET
gujaf-44	15	8	indirect	indirect	ADJ
gujaf-44	15	9	and	and	CCONJ
gujaf-44	15	10	direct	direct	ADJ
gujaf-44	15	11	tax	tax	NOUN
gujaf-44	15	12	;	;	PUNCT
gujaf-44	15	13	indirect	indirect	ADJ
gujaf-44	15	14	taxes	taxis	NOUN
gujaf-44	15	15	are	be	AUX
gujaf-44	15	16	taxes	taxis	NOUN
gujaf-44	15	17	paid	pay	VERB
gujaf-44	15	18	by	by	ADP
gujaf-44	15	19	individuals	individual	NOUN
gujaf-44	15	20	and	and	CCONJ
gujaf-44	15	21	companies	company	NOUN
gujaf-44	15	22	through	through	ADP
gujaf-44	15	23	the	the	DET
gujaf-44	15	24	purchase	purchase	NOUN
gujaf-44	15	25	of	of	ADP
gujaf-44	15	26	goods	good	NOUN
gujaf-44	15	27	and	and	CCONJ
gujaf-44	15	28	services	service	NOUN
gujaf-44	15	29	.	.	PUNCT
gujaf-44	16	1	whereas	whereas	ADV
gujaf-44	16	2	,	,	PUNCT
gujaf-44	16	3	direct	direct	ADJ
gujaf-44	16	4	taxes	taxis	NOUN
gujaf-44	16	5	are	be	AUX
gujaf-44	16	6	taxes	taxis	NOUN
gujaf-44	16	7	that	that	PRON
gujaf-44	16	8	are	be	AUX
gujaf-44	16	9	directly	directly	ADV
gujaf-44	16	10	related	relate	VERB
gujaf-44	16	11	to	to	ADP
gujaf-44	16	12	the	the	DET
gujaf-44	16	13	taxpayers	taxpayer	NOUN
gujaf-44	16	14	(	(	PUNCT
gujaf-44	16	15	mdanat	mdanat	NOUN
gujaf-44	16	16	et	et	PROPN
gujaf-44	16	17	al	al	PROPN
gujaf-44	16	18	.	.	PROPN
gujaf-44	16	19	,	,	PUNCT
gujaf-44	16	20	2018	2018	NUM
gujaf-44	16	21	)	)	PUNCT
gujaf-44	16	22	.	.	PUNCT
gujaf-44	17	1	accordingly	accordingly	ADV
gujaf-44	17	2	,	,	PUNCT
gujaf-44	17	3	taxation	taxation	NOUN
gujaf-44	17	4	is	be	AUX
gujaf-44	17	5	indeed	indeed	ADV
gujaf-44	17	6	one	one	NUM
gujaf-44	17	7	of	of	ADP
gujaf-44	17	8	the	the	DET
gujaf-44	17	9	major	major	ADJ
gujaf-44	17	10	sources	source	NOUN
gujaf-44	17	11	of	of	ADP
gujaf-44	17	12	revenues	revenue	NOUN
gujaf-44	17	13	,	,	PUNCT
gujaf-44	17	14	particularly	particularly	ADV
gujaf-44	17	15	,	,	PUNCT
gujaf-44	17	16	in	in	ADP
gujaf-44	17	17	a	a	DET
gujaf-44	17	18	country	country	NOUN
gujaf-44	17	19	like	like	ADP
gujaf-44	17	20	nigeria	nigeria	PROPN
gujaf-44	17	21	,	,	PUNCT
gujaf-44	17	22	where	where	SCONJ
gujaf-44	17	23	government	government	NOUN
gujaf-44	17	24	drives	drive	VERB
gujaf-44	17	25	huge	huge	ADJ
gujaf-44	17	26	amount	amount	NOUN
gujaf-44	17	27	of	of	ADP
gujaf-44	17	28	resources	resource	NOUN
gujaf-44	17	29	from	from	ADP
gujaf-44	17	30	taxation	taxation	NOUN
gujaf-44	17	31	,	,	PUNCT
gujaf-44	17	32	for	for	ADP
gujaf-44	17	33	instance	instance	NOUN
gujaf-44	17	34	,	,	PUNCT
gujaf-44	17	35	according	accord	VERB
gujaf-44	17	36	to	to	ADP
gujaf-44	17	37	organization	organization	NOUN
gujaf-44	17	38	for	for	ADP
gujaf-44	17	39	economic	economic	ADJ
gujaf-44	17	40	co	co	NOUN
gujaf-44	17	41	-	-	NOUN
gujaf-44	17	42	operation	operation	NOUN
gujaf-44	17	43	and	and	CCONJ
gujaf-44	17	44	development	development	NOUN
gujaf-44	17	45	oecd	oecd	PROPN
gujaf-44	17	46	(	(	PUNCT
gujaf-44	17	47	2020	2020	NUM
gujaf-44	17	48	)	)	PUNCT
gujaf-44	17	49	that	that	SCONJ
gujaf-44	17	50	tax	tax	NOUN
gujaf-44	17	51	-	-	PUNCT
gujaf-44	17	52	togross	togross	NOUN
gujaf-44	17	53	domestic	domestic	ADJ
gujaf-44	17	54	product	product	NOUN
gujaf-44	17	55	(	(	PUNCT
gujaf-44	17	56	gdp	gdp	NOUN
gujaf-44	17	57	)	)	PUNCT
gujaf-44	17	58	ratio	ratio	NOUN
gujaf-44	17	59	in	in	ADP
gujaf-44	17	60	nigeria	nigeria	PROPN
gujaf-44	17	61	increased	increase	VERB
gujaf-44	17	62	by	by	ADP
gujaf-44	17	63	0.6	0.6	NUM
gujaf-44	17	64	percentage	percentage	NOUN
gujaf-44	17	65	points	point	NOUN
gujaf-44	17	66	from	from	ADP
gujaf-44	17	67	5.7	5.7	NUM
gujaf-44	17	68	%	%	NOUN
gujaf-44	17	69	in	in	ADP
gujaf-44	17	70	2017	2017	NUM
gujaf-44	17	71	to	to	PART
gujaf-44	17	72	6.3	6.3	NUM
gujaf-44	17	73	%	%	NOUN
gujaf-44	17	74	in	in	ADP
gujaf-44	17	75	2018	2018	NUM
gujaf-44	17	76	.	.	PUNCT
gujaf-44	18	1	despite	despite	SCONJ
gujaf-44	18	2	the	the	DET
gujaf-44	18	3	increase	increase	NOUN
gujaf-44	18	4	in	in	ADP
gujaf-44	18	5	tax	tax	NOUN
gujaf-44	18	6	contribution	contribution	NOUN
gujaf-44	18	7	to	to	ADP
gujaf-44	18	8	nigerian	nigerian	PROPN
gujaf-44	18	9	gdp	gdp	PROPN
gujaf-44	18	10	,	,	PUNCT
gujaf-44	18	11	oil	oil	NOUN
gujaf-44	18	12	and	and	CCONJ
gujaf-44	18	13	gas	gas	NOUN
gujaf-44	18	14	sector	sector	NOUN
gujaf-44	18	15	which	which	PRON
gujaf-44	18	16	appears	appear	VERB
gujaf-44	18	17	to	to	PART
gujaf-44	18	18	be	be	AUX
gujaf-44	18	19	the	the	DET
gujaf-44	18	20	one	one	NUM
gujaf-44	18	21	which	which	PRON
gujaf-44	18	22	contributes	contribute	VERB
gujaf-44	18	23	the	the	DET
gujaf-44	18	24	large	large	ADJ
gujaf-44	18	25	portion	portion	NOUN
gujaf-44	18	26	of	of	ADP
gujaf-44	18	27	tax	tax	NOUN
gujaf-44	18	28	revenue	revenue	NOUN
gujaf-44	18	29	were	be	AUX
gujaf-44	18	30	faces	face	NOUN
gujaf-44	18	31	serious	serious	ADJ
gujaf-44	18	32	tax	tax	NOUN
gujaf-44	18	33	revenue	revenue	NOUN
gujaf-44	18	34	decline	decline	NOUN
gujaf-44	18	35	due	due	ADP
gujaf-44	18	36	to	to	ADP
gujaf-44	18	37	monumental	monumental	ADJ
gujaf-44	18	38	tax	tax	NOUN
gujaf-44	18	39	evasion	evasion	NOUN
gujaf-44	18	40	in	in	ADP
gujaf-44	18	41	the	the	DET
gujaf-44	18	42	sector	sector	NOUN
gujaf-44	18	43	(	(	PUNCT
gujaf-44	18	44	kyari	kyari	NOUN
gujaf-44	18	45	,	,	PUNCT
gujaf-44	18	46	2013	2013	NUM
gujaf-44	18	47	)	)	PUNCT
gujaf-44	18	48	.	.	PUNCT
gujaf-44	19	1	furthermore	furthermore	ADV
gujaf-44	19	2	,	,	PUNCT
gujaf-44	19	3	local	local	ADJ
gujaf-44	19	4	and	and	CCONJ
gujaf-44	19	5	multinational	multinational	ADJ
gujaf-44	19	6	oil	oil	NOUN
gujaf-44	19	7	companies	company	NOUN
gujaf-44	19	8	in	in	ADP
gujaf-44	19	9	nigeria	nigeria	PROPN
gujaf-44	19	10	have	have	AUX
gujaf-44	19	11	not	not	PART
gujaf-44	19	12	played	play	VERB
gujaf-44	19	13	the	the	DET
gujaf-44	19	14	anticipated	anticipated	ADJ
gujaf-44	19	15	role	role	NOUN
gujaf-44	19	16	in	in	ADP
gujaf-44	19	17	the	the	DET
gujaf-44	19	18	economic	economic	ADJ
gujaf-44	19	19	development	development	NOUN
gujaf-44	19	20	of	of	ADP
gujaf-44	19	21	the	the	DET
gujaf-44	19	22	country	country	NOUN
gujaf-44	19	23	.	.	PUNCT
gujaf-44	20	1	studies	study	NOUN
gujaf-44	20	2	show	show	VERB
gujaf-44	20	3	that	that	SCONJ
gujaf-44	20	4	oil	oil	NOUN
gujaf-44	20	5	companies	company	NOUN
gujaf-44	20	6	derive	derive	VERB
gujaf-44	20	7	so	so	ADV
gujaf-44	20	8	much	much	ADJ
gujaf-44	20	9	value	value	NOUN
gujaf-44	20	10	from	from	ADP
gujaf-44	20	11	the	the	DET
gujaf-44	20	12	abundant	abundant	ADJ
gujaf-44	20	13	natural	natural	ADJ
gujaf-44	20	14	resources	resource	NOUN
gujaf-44	20	15	in	in	ADP
gujaf-44	20	16	nigeria	nigeria	PROPN
gujaf-44	20	17	,	,	PUNCT
gujaf-44	20	18	without	without	ADP
gujaf-44	20	19	corresponding	correspond	VERB
gujaf-44	20	20	pay	pay	NOUN
gujaf-44	20	21	-	-	PUNCT
gujaf-44	20	22	back	back	NOUN
gujaf-44	20	23	in	in	ADP
gujaf-44	20	24	form	form	NOUN
gujaf-44	20	25	of	of	ADP
gujaf-44	20	26	contribution	contribution	NOUN
gujaf-44	20	27	to	to	ADP
gujaf-44	20	28	the	the	DET
gujaf-44	20	29	economic	economic	ADJ
gujaf-44	20	30	development	development	NOUN
gujaf-44	20	31	.	.	PUNCT
gujaf-44	21	1	they	they	PRON
gujaf-44	21	2	evade	evade	VERB
gujaf-44	21	3	taxes	taxis	NOUN
gujaf-44	21	4	despite	despite	SCONJ
gujaf-44	21	5	the	the	DET
gujaf-44	21	6	fact	fact	NOUN
gujaf-44	21	7	they	they	PRON
gujaf-44	21	8	report	report	VERB
gujaf-44	21	9	good	good	ADJ
gujaf-44	21	10	profit	profit	NOUN
gujaf-44	21	11	(	(	PUNCT
gujaf-44	21	12	ogbonna	ogbonna	NOUN
gujaf-44	21	13	,	,	PUNCT
gujaf-44	21	14	2011	2011	NUM
gujaf-44	21	15	)	)	PUNCT
gujaf-44	21	16	.	.	PUNCT
gujaf-44	22	1	tax	tax	NOUN
gujaf-44	22	2	evasion	evasion	NOUN
gujaf-44	22	3	by	by	ADP
gujaf-44	22	4	both	both	CCONJ
gujaf-44	22	5	local	local	ADJ
gujaf-44	22	6	and	and	CCONJ
gujaf-44	22	7	multinational	multinational	ADJ
gujaf-44	22	8	oil	oil	NOUN
gujaf-44	22	9	companies	company	NOUN
gujaf-44	22	10	(	(	PUNCT
gujaf-44	22	11	mocs	mocs	PROPN
gujaf-44	22	12	)	)	PUNCT
gujaf-44	22	13	operating	operate	VERB
gujaf-44	22	14	in	in	ADP
gujaf-44	22	15	nigeria	nigeria	PROPN
gujaf-44	22	16	is	be	AUX
gujaf-44	22	17	high	high	ADJ
gujaf-44	22	18	and	and	CCONJ
gujaf-44	22	19	illicit	illicit	ADJ
gujaf-44	22	20	activities	activity	NOUN
gujaf-44	22	21	are	be	AUX
gujaf-44	22	22	very	very	ADV
gujaf-44	22	23	common	common	ADJ
gujaf-44	22	24	(	(	PUNCT
gujaf-44	22	25	oduniyi	oduniyi	ADJ
gujaf-44	22	26	,	,	PUNCT
gujaf-44	22	27	2004).indeed	2004).indeed	NUM
gujaf-44	22	28	,	,	PUNCT
gujaf-44	22	29	some	some	DET
gujaf-44	22	30	studies	study	NOUN
gujaf-44	22	31	indicate	indicate	VERB
gujaf-44	22	32	that	that	SCONJ
gujaf-44	22	33	,	,	PUNCT
gujaf-44	22	34	oil	oil	NOUN
gujaf-44	22	35	companies	company	NOUN
gujaf-44	22	36	are	be	AUX
gujaf-44	22	37	not	not	PART
gujaf-44	22	38	complying	comply	VERB
gujaf-44	22	39	with	with	ADP
gujaf-44	22	40	petroleum	petroleum	NOUN
gujaf-44	22	41	profit	profit	NOUN
gujaf-44	22	42	tax	tax	NOUN
gujaf-44	22	43	(	(	PUNCT
gujaf-44	22	44	ppt	ppt	NOUN
gujaf-44	22	45	)	)	PUNCT
gujaf-44	22	46	laws	law	NOUN
gujaf-44	22	47	,	,	PUNCT
gujaf-44	22	48	they	they	PRON
gujaf-44	22	49	are	be	AUX
gujaf-44	22	50	not	not	PART
gujaf-44	22	51	declaring	declare	VERB
gujaf-44	22	52	their	their	PRON
gujaf-44	22	53	actual	actual	ADJ
gujaf-44	22	54	income	income	NOUN
gujaf-44	22	55	,	,	PUNCT
gujaf-44	22	56	and	and	CCONJ
gujaf-44	22	57	ultimately	ultimately	ADV
gujaf-44	22	58	,	,	PUNCT
gujaf-44	22	59	they	they	PRON
gujaf-44	22	60	are	be	AUX
gujaf-44	22	61	not	not	PART
gujaf-44	22	62	paying	pay	VERB
gujaf-44	22	63	the	the	DET
gujaf-44	22	64	correct	correct	ADJ
gujaf-44	22	65	amount	amount	NOUN
gujaf-44	22	66	of	of	ADP
gujaf-44	22	67	taxes	taxis	NOUN
gujaf-44	22	68	to	to	ADP
gujaf-44	22	69	the	the	DET
gujaf-44	22	70	relevant	relevant	ADJ
gujaf-44	22	71	authorities	authority	NOUN
gujaf-44	22	72	(	(	PUNCT
gujaf-44	22	73	ilaboya	ilaboya	NOUN
gujaf-44	22	74	&	&	CCONJ
gujaf-44	22	75	ofiafor	ofiafor	ADV
gujaf-44	22	76	,	,	PUNCT
gujaf-44	22	77	2014	2014	NUM
gujaf-44	22	78	;	;	PUNCT
gujaf-44	22	79	odunsi	odunsi	NOUN
gujaf-44	22	80	,	,	PUNCT
gujaf-44	22	81	2018).which	2018).which	NOUN
gujaf-44	22	82	may	may	AUX
gujaf-44	22	83	invariably	invariably	ADV
gujaf-44	22	84	have	have	VERB
gujaf-44	22	85	negative	negative	ADJ
gujaf-44	22	86	implication	implication	NOUN
gujaf-44	22	87	on	on	ADP
gujaf-44	22	88	the	the	DET
gujaf-44	22	89	overall	overall	ADJ
gujaf-44	22	90	revenue	revenue	NOUN
gujaf-44	22	91	generated	generate	VERB
gujaf-44	22	92	from	from	ADP
gujaf-44	22	93	this	this	DET
gujaf-44	22	94	sector	sector	NOUN
gujaf-44	22	95	and	and	CCONJ
gujaf-44	22	96	eventually	eventually	ADV
gujaf-44	22	97	affect	affect	VERB
gujaf-44	22	98	government	government	NOUN
gujaf-44	22	99	activities	activity	NOUN
gujaf-44	22	100	negatively	negatively	ADV
gujaf-44	22	101	(	(	PUNCT
gujaf-44	22	102	ezigbo	ezigbo	PROPN
gujaf-44	22	103	,	,	PUNCT
gujaf-44	22	104	2010	2010	NUM
gujaf-44	22	105	;	;	PUNCT
gujaf-44	22	106	adegbie	adegbie	PROPN
gujaf-44	22	107	&	&	CCONJ
gujaf-44	22	108	fakile	fakile	PROPN
gujaf-44	22	109	,	,	PUNCT
gujaf-44	22	110	2011	2011	NUM
gujaf-44	22	111	;	;	PUNCT
gujaf-44	22	112	otusanya	otusanya	ADJ
gujaf-44	22	113	,	,	PUNCT
gujaf-44	22	114	2011	2011	NUM
gujaf-44	22	115	;	;	PUNCT
gujaf-44	22	116	ebimobowei	ebimobowei	PROPN
gujaf-44	22	117	&	&	CCONJ
gujaf-44	22	118	ebiringa	ebiringa	PROPN
gujaf-44	22	119	,	,	PUNCT
gujaf-44	22	120	2012	2012	NUM
gujaf-44	22	121	;	;	PUNCT
gujaf-44	22	122	ilaboya	ilaboya	NOUN
gujaf-44	22	123	&	&	CCONJ
gujaf-44	22	124	ofiafor	ofiafor	ADV
gujaf-44	22	125	,	,	PUNCT
gujaf-44	22	126	2014	2014	NUM
gujaf-44	22	127	;	;	PUNCT
gujaf-44	22	128	odunsi	odunsi	NOUN
gujaf-44	22	129	,	,	PUNCT
gujaf-44	22	130	2018).it	2018).it	NUM
gujaf-44	22	131	is	be	AUX
gujaf-44	22	132	clear	clear	ADJ
gujaf-44	22	133	from	from	ADP
gujaf-44	22	134	the	the	DET
gujaf-44	22	135	above	above	ADJ
gujaf-44	22	136	discussion	discussion	NOUN
gujaf-44	22	137	that	that	SCONJ
gujaf-44	22	138	nigerian	nigerian	ADJ
gujaf-44	22	139	petroleum	petroleum	NOUN
gujaf-44	22	140	sector	sector	NOUN
gujaf-44	22	141	face	face	VERB
gujaf-44	22	142	a	a	DET
gujaf-44	22	143	lot	lot	NOUN
gujaf-44	22	144	of	of	ADP
gujaf-44	22	145	challenges	challenge	NOUN
gujaf-44	22	146	especially	especially	ADV
gujaf-44	22	147	regarding	regard	VERB
gujaf-44	22	148	ppt	ppt	NOUN
gujaf-44	22	149	evasion	evasion	NOUN
gujaf-44	22	150	.	.	PUNCT
gujaf-44	23	1	additionally	additionally	ADV
gujaf-44	23	2	,	,	PUNCT
gujaf-44	23	3	gusau	gusau	ADJ
gujaf-44	23	4	journal	journal	NOUN
gujaf-44	23	5	of	of	ADP
gujaf-44	23	6	accounting	accounting	NOUN
gujaf-44	23	7	and	and	CCONJ
gujaf-44	23	8	finance	finance	NOUN
gujaf-44	23	9	,	,	PUNCT
gujaf-44	23	10	vol	vol	NOUN
gujaf-44	23	11	.	.	PUNCT
gujaf-44	24	1	i	i	PRON
gujaf-44	24	2	,	,	PUNCT
gujaf-44	24	3	issue	issue	NOUN
gujaf-44	24	4	2	2	NUM
gujaf-44	24	5	,	,	PUNCT
gujaf-44	24	6	october	october	PROPN
gujaf-44	24	7	,	,	PUNCT
gujaf-44	24	8	2020	2020	NUM
gujaf-44	24	9	3	3	NUM
gujaf-44	24	10	oremade	oremade	NOUN
gujaf-44	24	11	(	(	PUNCT
gujaf-44	24	12	2010	2010	NUM
gujaf-44	24	13	)	)	PUNCT
gujaf-44	24	14	reiterated	reiterate	VERB
gujaf-44	24	15	that	that	SCONJ
gujaf-44	24	16	oil	oil	NOUN
gujaf-44	24	17	companies	company	NOUN
gujaf-44	24	18	are	be	AUX
gujaf-44	24	19	not	not	PART
gujaf-44	24	20	complying	comply	VERB
gujaf-44	24	21	with	with	ADP
gujaf-44	24	22	the	the	DET
gujaf-44	24	23	provision	provision	NOUN
gujaf-44	24	24	of	of	ADP
gujaf-44	24	25	ppt	ppt	NOUN
gujaf-44	24	26	and	and	CCONJ
gujaf-44	24	27	royalty	royalty	NOUN
gujaf-44	24	28	in	in	ADP
gujaf-44	24	29	nigeria	nigeria	PROPN
gujaf-44	24	30	.	.	PUNCT
gujaf-44	25	1	despite	despite	SCONJ
gujaf-44	25	2	the	the	DET
gujaf-44	25	3	significant	significant	ADJ
gujaf-44	25	4	contributions	contribution	NOUN
gujaf-44	25	5	of	of	ADP
gujaf-44	25	6	oil	oil	NOUN
gujaf-44	25	7	and	and	CCONJ
gujaf-44	25	8	gas	gas	NOUN
gujaf-44	25	9	sector	sector	NOUN
gujaf-44	25	10	to	to	ADP
gujaf-44	25	11	nigerian	nigerian	ADJ
gujaf-44	25	12	economy	economy	NOUN
gujaf-44	25	13	,	,	PUNCT
gujaf-44	25	14	and	and	CCONJ
gujaf-44	25	15	the	the	DET
gujaf-44	25	16	exponential	exponential	ADJ
gujaf-44	25	17	tax	tax	NOUN
gujaf-44	25	18	evasion	evasion	NOUN
gujaf-44	25	19	therein	therein	ADV
gujaf-44	25	20	,	,	PUNCT
gujaf-44	25	21	studies	study	NOUN
gujaf-44	25	22	which	which	PRON
gujaf-44	25	23	critically	critically	ADV
gujaf-44	25	24	examine	examine	VERB
gujaf-44	25	25	this	this	DET
gujaf-44	25	26	phenomenon	phenomenon	NOUN
gujaf-44	25	27	are	be	AUX
gujaf-44	25	28	scant	scant	ADJ
gujaf-44	25	29	in	in	ADP
gujaf-44	25	30	the	the	DET
gujaf-44	25	31	existing	exist	VERB
gujaf-44	25	32	literature	literature	NOUN
gujaf-44	25	33	.	.	PUNCT
gujaf-44	26	1	hence	hence	ADV
gujaf-44	26	2	,	,	PUNCT
gujaf-44	26	3	this	this	DET
gujaf-44	26	4	study	study	NOUN
gujaf-44	26	5	proposed	propose	VERB
gujaf-44	26	6	new	new	ADJ
gujaf-44	26	7	framework	framework	NOUN
gujaf-44	26	8	which	which	PRON
gujaf-44	26	9	if	if	SCONJ
gujaf-44	26	10	validated	validate	VERB
gujaf-44	26	11	would	would	AUX
gujaf-44	26	12	help	help	VERB
gujaf-44	26	13	in	in	ADP
gujaf-44	26	14	identifying	identify	VERB
gujaf-44	26	15	the	the	DET
gujaf-44	26	16	root	root	NOUN
gujaf-44	26	17	causes	cause	NOUN
gujaf-44	26	18	of	of	ADP
gujaf-44	26	19	tax	tax	NOUN
gujaf-44	26	20	evasion	evasion	NOUN
gujaf-44	26	21	,	,	PUNCT
gujaf-44	26	22	as	as	ADV
gujaf-44	26	23	well	well	ADV
gujaf-44	26	24	as	as	ADP
gujaf-44	26	25	offering	offer	VERB
gujaf-44	26	26	solution	solution	NOUN
gujaf-44	26	27	on	on	ADP
gujaf-44	26	28	how	how	SCONJ
gujaf-44	26	29	the	the	DET
gujaf-44	26	30	menace	menace	NOUN
gujaf-44	26	31	can	can	AUX
gujaf-44	26	32	be	be	AUX
gujaf-44	26	33	mitigated	mitigate	VERB
gujaf-44	26	34	.	.	PUNCT
gujaf-44	27	1	consequently	consequently	ADV
gujaf-44	27	2	,	,	PUNCT
gujaf-44	27	3	the	the	DET
gujaf-44	27	4	study	study	NOUN
gujaf-44	27	5	proposed	propose	VERB
gujaf-44	27	6	to	to	PART
gujaf-44	27	7	examine	examine	VERB
gujaf-44	27	8	the	the	DET
gujaf-44	27	9	mediating	mediate	VERB
gujaf-44	27	10	influence	influence	NOUN
gujaf-44	27	11	of	of	ADP
gujaf-44	27	12	tax	tax	NOUN
gujaf-44	27	13	knowledge	knowledge	NOUN
gujaf-44	27	14	on	on	ADP
gujaf-44	27	15	the	the	DET
gujaf-44	27	16	relationship	relationship	NOUN
gujaf-44	27	17	between	between	ADP
gujaf-44	27	18	tax	tax	NOUN
gujaf-44	27	19	complexity	complexity	NOUN
gujaf-44	27	20	,	,	PUNCT
gujaf-44	27	21	tax	tax	NOUN
gujaf-44	27	22	agent	agent	NOUN
gujaf-44	27	23	,	,	PUNCT
gujaf-44	27	24	tax	tax	NOUN
gujaf-44	27	25	audit	audit	NOUN
gujaf-44	27	26	and	and	CCONJ
gujaf-44	27	27	petroleum	petroleum	NOUN
gujaf-44	27	28	profit	profit	NOUN
gujaf-44	27	29	tax	tax	NOUN
gujaf-44	27	30	evasion	evasion	NOUN
gujaf-44	27	31	,	,	PUNCT
gujaf-44	27	32	which	which	PRON
gujaf-44	27	33	to	to	ADP
gujaf-44	27	34	the	the	DET
gujaf-44	27	35	researcher	researcher	NOUN
gujaf-44	27	36	knowledge	knowledge	NOUN
gujaf-44	27	37	has	have	AUX
gujaf-44	27	38	not	not	PART
gujaf-44	27	39	been	be	AUX
gujaf-44	27	40	empirically	empirically	ADV
gujaf-44	27	41	examine	examine	VERB
gujaf-44	27	42	,	,	PUNCT
gujaf-44	27	43	as	as	SCONJ
gujaf-44	27	44	such	such	DET
gujaf-44	27	45	the	the	DET
gujaf-44	27	46	study	study	NOUN
gujaf-44	27	47	contributes	contribute	VERB
gujaf-44	27	48	theoretically	theoretically	ADV
gujaf-44	27	49	and	and	CCONJ
gujaf-44	27	50	conceptually	conceptually	ADV
gujaf-44	27	51	to	to	ADP
gujaf-44	27	52	the	the	DET
gujaf-44	27	53	domain	domain	NOUN
gujaf-44	27	54	of	of	ADP
gujaf-44	27	55	taxation	taxation	NOUN
gujaf-44	27	56	.	.	PUNCT
gujaf-44	28	1	2	2	X
gujaf-44	28	2	.	.	X
gujaf-44	28	3	literature	literature	NOUN
gujaf-44	28	4	review	review	PROPN
gujaf-44	28	5	and	and	CCONJ
gujaf-44	28	6	hypotheses	hypothese	VERB
gujaf-44	28	7	development	development	NOUN
gujaf-44	28	8	this	this	DET
gujaf-44	28	9	section	section	NOUN
gujaf-44	28	10	covers	cover	VERB
gujaf-44	28	11	literatures	literature	NOUN
gujaf-44	28	12	related	relate	VERB
gujaf-44	28	13	to	to	ADP
gujaf-44	28	14	the	the	DET
gujaf-44	28	15	constructs	construct	NOUN
gujaf-44	28	16	under	under	ADP
gujaf-44	28	17	investigations	investigation	NOUN
gujaf-44	28	18	,	,	PUNCT
gujaf-44	28	19	as	as	ADV
gujaf-44	28	20	well	well	ADV
gujaf-44	28	21	as	as	ADP
gujaf-44	28	22	the	the	DET
gujaf-44	28	23	proposed	propose	VERB
gujaf-44	28	24	hypothesis	hypothesis	NOUN
gujaf-44	28	25	which	which	PRON
gujaf-44	28	26	can	can	AUX
gujaf-44	28	27	help	help	VERB
gujaf-44	28	28	in	in	ADP
gujaf-44	28	29	empirical	empirical	ADJ
gujaf-44	28	30	findings	finding	NOUN
gujaf-44	28	31	if	if	SCONJ
gujaf-44	28	32	validated	validate	VERB
gujaf-44	28	33	.	.	PUNCT
gujaf-44	29	1	2.1	2.1	NUM
gujaf-44	29	2	petroleum	petroleum	NOUN
gujaf-44	29	3	profit	profit	NOUN
gujaf-44	29	4	tax	tax	NOUN
gujaf-44	29	5	evasion	evasion	NOUN
gujaf-44	29	6	(	(	PUNCT
gujaf-44	29	7	dependent	dependent	ADJ
gujaf-44	29	8	variable	variable	ADJ
gujaf-44	29	9	)	)	PUNCT
gujaf-44	29	10	tax	tax	NOUN
gujaf-44	29	11	evasion	evasion	NOUN
gujaf-44	29	12	behaviours	behaviour	NOUN
gujaf-44	29	13	refer	refer	VERB
gujaf-44	29	14	to	to	ADP
gujaf-44	29	15	intentional	intentional	ADJ
gujaf-44	29	16	and	and	CCONJ
gujaf-44	29	17	illegal	illegal	ADJ
gujaf-44	29	18	actions	action	NOUN
gujaf-44	29	19	taken	take	VERB
gujaf-44	29	20	by	by	ADP
gujaf-44	29	21	entities	entity	NOUN
gujaf-44	29	22	or	or	CCONJ
gujaf-44	29	23	individuals	individual	NOUN
gujaf-44	29	24	with	with	ADP
gujaf-44	29	25	the	the	DET
gujaf-44	29	26	aim	aim	NOUN
gujaf-44	29	27	of	of	ADP
gujaf-44	29	28	reducing	reduce	VERB
gujaf-44	29	29	their	their	PRON
gujaf-44	29	30	tax	tax	NOUN
gujaf-44	29	31	liabilities	liability	NOUN
gujaf-44	29	32	or	or	CCONJ
gujaf-44	29	33	completely	completely	ADV
gujaf-44	29	34	ignore	ignore	VERB
gujaf-44	29	35	the	the	DET
gujaf-44	29	36	payment	payment	NOUN
gujaf-44	29	37	of	of	ADP
gujaf-44	29	38	tax	tax	NOUN
gujaf-44	29	39	obligations	obligation	NOUN
gujaf-44	29	40	(	(	PUNCT
gujaf-44	29	41	alm	alm	PROPN
gujaf-44	29	42	,	,	PUNCT
gujaf-44	29	43	bloomquist	bloomquist	PROPN
gujaf-44	29	44	,	,	PUNCT
gujaf-44	29	45	mckee	mckee	NOUN
gujaf-44	29	46	,	,	PUNCT
gujaf-44	29	47	2017	2017	NUM
gujaf-44	29	48	;	;	PUNCT
gujaf-44	29	49	alm	alm	PROPN
gujaf-44	29	50	,	,	PUNCT
gujaf-44	29	51	liu	liu	PROPN
gujaf-44	29	52	,	,	PUNCT
gujaf-44	29	53	&	&	CCONJ
gujaf-44	29	54	zhang	zhang	PROPN
gujaf-44	29	55	,	,	PUNCT
gujaf-44	29	56	2019	2019	NUM
gujaf-44	29	57	;	;	PUNCT
gujaf-44	29	58	enofe	enofe	ADJ
gujaf-44	29	59	,	,	PUNCT
gujaf-44	29	60	mbele	mbele	NOUN
gujaf-44	29	61	,	,	PUNCT
gujaf-44	29	62	obazee	obazee	NOUN
gujaf-44	29	63	,	,	PUNCT
gujaf-44	29	64	2019	2019	NUM
gujaf-44	29	65	;	;	PUNCT
gujaf-44	29	66	gabor	gabor	PROPN
gujaf-44	29	67	,	,	PUNCT
gujaf-44	29	68	2012	2012	NUM
gujaf-44	29	69	;	;	PUNCT
gujaf-44	29	70	nangih	nangih	PROPN
gujaf-44	29	71	&	&	CCONJ
gujaf-44	29	72	dick	dick	PROPN
gujaf-44	29	73	,	,	PUNCT
gujaf-44	29	74	2018	2018	NUM
gujaf-44	29	75	)	)	PUNCT
gujaf-44	29	76	.	.	PUNCT
gujaf-44	30	1	according	accord	VERB
gujaf-44	30	2	to	to	ADP
gujaf-44	30	3	alm	alm	PROPN
gujaf-44	30	4	(	(	PUNCT
gujaf-44	30	5	2012	2012	NUM
gujaf-44	30	6	)	)	PUNCT
gujaf-44	30	7	and	and	CCONJ
gujaf-44	30	8	korndörfer	korndörfer	NOUN
gujaf-44	30	9	,	,	PUNCT
gujaf-44	30	10	krumpal	krumpal	NOUN
gujaf-44	30	11	,	,	PUNCT
gujaf-44	30	12	and	and	CCONJ
gujaf-44	30	13	schmukle	schmukle	NOUN
gujaf-44	30	14	(	(	PUNCT
gujaf-44	30	15	2014	2014	NUM
gujaf-44	30	16	)	)	PUNCT
gujaf-44	30	17	,	,	PUNCT
gujaf-44	30	18	define	define	VERB
gujaf-44	30	19	tax	tax	NOUN
gujaf-44	30	20	evasion	evasion	NOUN
gujaf-44	30	21	as	as	ADP
gujaf-44	30	22	following	follow	VERB
gujaf-44	30	23	an	an	DET
gujaf-44	30	24	illicit	illicit	ADJ
gujaf-44	30	25	method	method	NOUN
gujaf-44	30	26	of	of	ADP
gujaf-44	30	27	prevarication	prevarication	NOUN
gujaf-44	30	28	or	or	CCONJ
gujaf-44	30	29	underpayment	underpayment	NOUN
gujaf-44	30	30	utilized	utilize	VERB
gujaf-44	30	31	by	by	ADP
gujaf-44	30	32	taxpayers	taxpayer	NOUN
gujaf-44	30	33	to	to	PART
gujaf-44	30	34	decrease	decrease	VERB
gujaf-44	30	35	or	or	CCONJ
gujaf-44	30	36	escape	escape	VERB
gujaf-44	30	37	their	their	PRON
gujaf-44	30	38	legally	legally	ADV
gujaf-44	30	39	due	due	ADJ
gujaf-44	30	40	tax	tax	NOUN
gujaf-44	30	41	obligations	obligation	NOUN
gujaf-44	30	42	.	.	PUNCT
gujaf-44	31	1	sandmo	sandmo	NOUN
gujaf-44	31	2	(	(	PUNCT
gujaf-44	31	3	2005	2005	NUM
gujaf-44	31	4	)	)	PUNCT
gujaf-44	31	5	described	describe	VERB
gujaf-44	31	6	tax	tax	NOUN
gujaf-44	31	7	evasion	evasion	NOUN
gujaf-44	31	8	as	as	ADP
gujaf-44	31	9	a	a	DET
gujaf-44	31	10	violation	violation	NOUN
gujaf-44	31	11	of	of	ADP
gujaf-44	31	12	tax	tax	NOUN
gujaf-44	31	13	law	law	NOUN
gujaf-44	31	14	,	,	PUNCT
gujaf-44	31	15	whereby	whereby	SCONJ
gujaf-44	31	16	the	the	DET
gujaf-44	31	17	taxpayer	taxpayer	NOUN
gujaf-44	31	18	abstains	abstain	VERB
gujaf-44	31	19	from	from	ADP
gujaf-44	31	20	reporting	report	VERB
gujaf-44	31	21	income	income	NOUN
gujaf-44	31	22	,	,	PUNCT
gujaf-44	31	23	which	which	PRON
gujaf-44	31	24	is	be	AUX
gujaf-44	31	25	,	,	PUNCT
gujaf-44	31	26	in	in	ADP
gujaf-44	31	27	principle	principle	ADJ
gujaf-44	31	28	,	,	PUNCT
gujaf-44	31	29	taxable	taxable	ADJ
gujaf-44	31	30	.	.	PUNCT
gujaf-44	32	1	tax	tax	NOUN
gujaf-44	32	2	evasion	evasion	NOUN
gujaf-44	32	3	can	can	AUX
gujaf-44	32	4	also	also	ADV
gujaf-44	32	5	be	be	AUX
gujaf-44	32	6	referred	refer	VERB
gujaf-44	32	7	to	to	ADP
gujaf-44	32	8	as	as	ADP
gujaf-44	32	9	the	the	DET
gujaf-44	32	10	act	act	NOUN
gujaf-44	32	11	concealing	conceal	VERB
gujaf-44	32	12	the	the	DET
gujaf-44	32	13	actual	actual	ADJ
gujaf-44	32	14	amount	amount	NOUN
gujaf-44	32	15	of	of	ADP
gujaf-44	32	16	a	a	DET
gujaf-44	32	17	lawful	lawful	ADJ
gujaf-44	32	18	transaction	transaction	NOUN
gujaf-44	32	19	to	to	PART
gujaf-44	32	20	avoid	avoid	VERB
gujaf-44	32	21	or	or	CCONJ
gujaf-44	32	22	eliminate	eliminate	VERB
gujaf-44	32	23	tax	tax	NOUN
gujaf-44	32	24	liabilities	liability	NOUN
gujaf-44	32	25	(	(	PUNCT
gujaf-44	32	26	tsakumis	tsakumis	PROPN
gujaf-44	32	27	,	,	PUNCT
gujaf-44	32	28	curatola	curatola	NOUN
gujaf-44	32	29	,	,	PUNCT
gujaf-44	32	30	&	&	CCONJ
gujaf-44	32	31	porcano	porcano	NOUN
gujaf-44	32	32	,	,	PUNCT
gujaf-44	32	33	2007	2007	NUM
gujaf-44	32	34	)	)	PUNCT
gujaf-44	32	35	.	.	PUNCT
gujaf-44	33	1	furthermore	furthermore	ADV
gujaf-44	33	2	,	,	PUNCT
gujaf-44	33	3	tax	tax	NOUN
gujaf-44	33	4	evasion	evasion	NOUN
gujaf-44	33	5	defined	define	VERB
gujaf-44	33	6	as	as	ADP
gujaf-44	33	7	the	the	DET
gujaf-44	33	8	deliberate	deliberate	ADJ
gujaf-44	33	9	endeavor	endeavor	NOUN
gujaf-44	33	10	to	to	PART
gujaf-44	33	11	violate	violate	VERB
gujaf-44	33	12	or	or	CCONJ
gujaf-44	33	13	circumvent	circumvent	VERB
gujaf-44	33	14	the	the	DET
gujaf-44	33	15	tax	tax	NOUN
gujaf-44	33	16	law	law	NOUN
gujaf-44	33	17	to	to	PART
gujaf-44	33	18	illegally	illegally	ADV
gujaf-44	33	19	reduce	reduce	VERB
gujaf-44	33	20	tax	tax	NOUN
gujaf-44	33	21	liability	liability	NOUN
gujaf-44	33	22	(	(	PUNCT
gujaf-44	33	23	malkawi	malkawi	PROPN
gujaf-44	33	24	&	&	CCONJ
gujaf-44	33	25	haloush	haloush	PROPN
gujaf-44	33	26	,	,	PUNCT
gujaf-44	33	27	2008	2008	NUM
gujaf-44	33	28	)	)	PUNCT
gujaf-44	33	29	.	.	PUNCT
gujaf-44	34	1	similarly	similarly	ADV
gujaf-44	34	2	,	,	PUNCT
gujaf-44	34	3	richardson	richardson	PROPN
gujaf-44	34	4	(	(	PUNCT
gujaf-44	34	5	2008)characterized	2008)characterize	VERB
gujaf-44	34	6	tax	tax	NOUN
gujaf-44	34	7	evasion	evasion	NOUN
gujaf-44	34	8	as	as	ADP
gujaf-44	34	9	an	an	DET
gujaf-44	34	10	intentional	intentional	ADJ
gujaf-44	34	11	illegal	illegal	ADJ
gujaf-44	34	12	behavior	behavior	NOUN
gujaf-44	34	13	or	or	CCONJ
gujaf-44	34	14	activities	activity	NOUN
gujaf-44	34	15	that	that	PRON
gujaf-44	34	16	involve	involve	VERB
gujaf-44	34	17	a	a	DET
gujaf-44	34	18	direct	direct	ADJ
gujaf-44	34	19	breach	breach	NOUN
gujaf-44	34	20	of	of	ADP
gujaf-44	34	21	tax	tax	NOUN
gujaf-44	34	22	legislation	legislation	NOUN
gujaf-44	34	23	in	in	ADP
gujaf-44	34	24	order	order	NOUN
gujaf-44	34	25	to	to	PART
gujaf-44	34	26	prevent	prevent	VERB
gujaf-44	34	27	tax	tax	NOUN
gujaf-44	34	28	payments	payment	NOUN
gujaf-44	34	29	.	.	PUNCT
gujaf-44	35	1	in	in	ADP
gujaf-44	35	2	other	other	ADJ
gujaf-44	35	3	word	word	NOUN
gujaf-44	35	4	,	,	PUNCT
gujaf-44	35	5	tax	tax	NOUN
gujaf-44	35	6	evasion	evasion	NOUN
gujaf-44	35	7	is	be	AUX
gujaf-44	35	8	the	the	DET
gujaf-44	35	9	willful	willful	ADJ
gujaf-44	35	10	breaking	breaking	NOUN
gujaf-44	35	11	of	of	ADP
gujaf-44	35	12	the	the	DET
gujaf-44	35	13	gusau	gusau	ADJ
gujaf-44	35	14	journal	journal	NOUN
gujaf-44	35	15	of	of	ADP
gujaf-44	35	16	accounting	accounting	NOUN
gujaf-44	35	17	and	and	CCONJ
gujaf-44	35	18	finance	finance	NOUN
gujaf-44	35	19	,	,	PUNCT
gujaf-44	35	20	vol	vol	NOUN
gujaf-44	35	21	.	.	PUNCT
gujaf-44	36	1	i	i	PRON
gujaf-44	36	2	,	,	PUNCT
gujaf-44	36	3	issue	issue	NOUN
gujaf-44	36	4	2	2	NUM
gujaf-44	36	5	,	,	PUNCT
gujaf-44	36	6	october	october	PROPN
gujaf-44	36	7	,	,	PUNCT
gujaf-44	36	8	2020	2020	NUM
gujaf-44	36	9	4	4	NUM
gujaf-44	36	10	tax	tax	NOUN
gujaf-44	36	11	law	law	NOUN
gujaf-44	36	12	to	to	PART
gujaf-44	36	13	escape	escape	VERB
gujaf-44	36	14	tax	tax	NOUN
gujaf-44	36	15	payment	payment	NOUN
gujaf-44	36	16	,	,	PUNCT
gujaf-44	36	17	which	which	PRON
gujaf-44	36	18	is	be	AUX
gujaf-44	36	19	indisputably	indisputably	ADV
gujaf-44	36	20	forced	force	VERB
gujaf-44	36	21	by	by	ADP
gujaf-44	36	22	the	the	DET
gujaf-44	36	23	law	law	NOUN
gujaf-44	36	24	of	of	ADP
gujaf-44	36	25	the	the	DET
gujaf-44	36	26	tax	tax	NOUN
gujaf-44	36	27	jurisdiction	jurisdiction	NOUN
gujaf-44	36	28	(	(	PUNCT
gujaf-44	36	29	adebisi	adebisi	PROPN
gujaf-44	36	30	&	&	CCONJ
gujaf-44	36	31	gbegi	gbegi	PROPN
gujaf-44	36	32	,	,	PUNCT
gujaf-44	36	33	2013	2013	NUM
gujaf-44	36	34	)	)	PUNCT
gujaf-44	36	35	.	.	PUNCT
gujaf-44	37	1	according	accord	VERB
gujaf-44	37	2	to	to	ADP
gujaf-44	37	3	elffers	elffer	NOUN
gujaf-44	37	4	,	,	PUNCT
gujaf-44	37	5	weigel	weigel	NOUN
gujaf-44	37	6	,	,	PUNCT
gujaf-44	37	7	and	and	CCONJ
gujaf-44	37	8	hessing	hesse	VERB
gujaf-44	37	9	(	(	PUNCT
gujaf-44	37	10	1987	1987	NUM
gujaf-44	37	11	)	)	PUNCT
gujaf-44	37	12	described	describe	VERB
gujaf-44	37	13	tax	tax	NOUN
gujaf-44	37	14	evasion	evasion	NOUN
gujaf-44	37	15	as	as	ADP
gujaf-44	37	16	any	any	DET
gujaf-44	37	17	effort	effort	NOUN
gujaf-44	37	18	or	or	CCONJ
gujaf-44	37	19	action	action	NOUN
gujaf-44	37	20	of	of	ADP
gujaf-44	37	21	intentional	intentional	ADJ
gujaf-44	37	22	violating	violate	VERB
gujaf-44	37	23	the	the	DET
gujaf-44	37	24	law	law	NOUN
gujaf-44	37	25	with	with	ADP
gujaf-44	37	26	the	the	DET
gujaf-44	37	27	sole	sole	ADJ
gujaf-44	37	28	objective	objective	NOUN
gujaf-44	37	29	of	of	ADP
gujaf-44	37	30	reducing	reduce	VERB
gujaf-44	37	31	taxes	taxis	NOUN
gujaf-44	37	32	.	.	PUNCT
gujaf-44	38	1	furthermore	furthermore	ADV
gujaf-44	38	2	,	,	PUNCT
gujaf-44	38	3	tax	tax	NOUN
gujaf-44	38	4	non	non	NOUN
gujaf-44	38	5	-	-	NOUN
gujaf-44	38	6	compliance	compliance	NOUN
gujaf-44	38	7	is	be	AUX
gujaf-44	38	8	typically	typically	ADV
gujaf-44	38	9	indicates	indicate	VERB
gujaf-44	38	10	that	that	SCONJ
gujaf-44	38	11	the	the	DET
gujaf-44	38	12	taxpayers	taxpayer	NOUN
gujaf-44	38	13	fail	fail	VERB
gujaf-44	38	14	to	to	PART
gujaf-44	38	15	meet	meet	VERB
gujaf-44	38	16	their	their	PRON
gujaf-44	38	17	tax	tax	NOUN
gujaf-44	38	18	financial	financial	ADJ
gujaf-44	38	19	liabilities	liability	NOUN
gujaf-44	38	20	(	(	PUNCT
gujaf-44	38	21	bakar	bakar	NOUN
gujaf-44	38	22	,	,	PUNCT
gujaf-44	38	23	jaffri	jaffri	PROPN
gujaf-44	38	24	,	,	PUNCT
gujaf-44	38	25	yusof	yusof	NOUN
gujaf-44	38	26	,	,	PUNCT
gujaf-44	38	27	naraini	naraini	NOUN
gujaf-44	38	28	,	,	PUNCT
gujaf-44	38	29	&	&	CCONJ
gujaf-44	38	30	mohd	mohd	PROPN
gujaf-44	38	31	tahir	tahir	PROPN
gujaf-44	38	32	,	,	PUNCT
gujaf-44	38	33	2014	2014	NUM
gujaf-44	38	34	;	;	PUNCT
gujaf-44	38	35	khan	khan	PROPN
gujaf-44	38	36	&	&	CCONJ
gujaf-44	38	37	ahmad	ahmad	PROPN
gujaf-44	38	38	,	,	PUNCT
gujaf-44	38	39	2014	2014	NUM
gujaf-44	38	40	)	)	PUNCT
gujaf-44	38	41	.	.	PUNCT
gujaf-44	39	1	kasipillai	kasipillai	NOUN
gujaf-44	39	2	(	(	PUNCT
gujaf-44	39	3	2012	2012	NUM
gujaf-44	39	4	)	)	PUNCT
gujaf-44	39	5	indicated	indicate	VERB
gujaf-44	39	6	that	that	SCONJ
gujaf-44	39	7	the	the	DET
gujaf-44	39	8	term	term	NOUN
gujaf-44	39	9	of	of	ADP
gujaf-44	39	10	noncompliance	noncompliance	NOUN
gujaf-44	39	11	includes	include	VERB
gujaf-44	39	12	both	both	DET
gujaf-44	39	13	unintentional	unintentional	ADJ
gujaf-44	39	14	non	non	ADJ
gujaf-44	39	15	-	-	ADJ
gujaf-44	39	16	compliance	compliance	ADJ
gujaf-44	39	17	and	and	CCONJ
gujaf-44	39	18	intentional	intentional	ADJ
gujaf-44	39	19	evasion	evasion	NOUN
gujaf-44	39	20	.	.	PUNCT
gujaf-44	40	1	tax	tax	NOUN
gujaf-44	40	2	non	non	NOUN
gujaf-44	40	3	-	-	NOUN
gujaf-44	40	4	compliance	compliance	NOUN
gujaf-44	40	5	is	be	AUX
gujaf-44	40	6	classified	classify	VERB
gujaf-44	40	7	as	as	ADP
gujaf-44	40	8	tax	tax	NOUN
gujaf-44	40	9	evasion	evasion	NOUN
gujaf-44	40	10	and	and	CCONJ
gujaf-44	40	11	tax	tax	NOUN
gujaf-44	40	12	avoidance	avoidance	NOUN
gujaf-44	40	13	(	(	PUNCT
gujaf-44	40	14	alabede	alabede	NOUN
gujaf-44	40	15	,	,	PUNCT
gujaf-44	40	16	2012	2012	NUM
gujaf-44	40	17	;	;	PUNCT
gujaf-44	40	18	bakar	bakar	NOUN
gujaf-44	40	19	,	,	PUNCT
gujaf-44	40	20	jaffri	jaffri	PROPN
gujaf-44	40	21	,	,	PUNCT
gujaf-44	40	22	yusof	yusof	NOUN
gujaf-44	40	23	,	,	PUNCT
gujaf-44	40	24	naraini	naraini	PROPN
gujaf-44	40	25	&	&	CCONJ
gujaf-44	40	26	mohd	mohd	PROPN
gujaf-44	40	27	tahir	tahir	PROPN
gujaf-44	40	28	,	,	PUNCT
gujaf-44	40	29	2014	2014	NUM
gujaf-44	40	30	)	)	PUNCT
gujaf-44	40	31	.	.	PUNCT
gujaf-44	41	1	also	also	ADV
gujaf-44	41	2	,	,	PUNCT
gujaf-44	41	3	it	it	PRON
gujaf-44	41	4	can	can	AUX
gujaf-44	41	5	be	be	AUX
gujaf-44	41	6	described	describe	VERB
gujaf-44	41	7	by	by	ADP
gujaf-44	41	8	other	other	ADJ
gujaf-44	41	9	expressions	expression	NOUN
gujaf-44	41	10	such	such	ADJ
gujaf-44	41	11	as	as	ADP
gujaf-44	41	12	tax	tax	NOUN
gujaf-44	41	13	evasion	evasion	NOUN
gujaf-44	41	14	,	,	PUNCT
gujaf-44	41	15	fraud	fraud	NOUN
gujaf-44	41	16	,	,	PUNCT
gujaf-44	41	17	mistakes	mistake	NOUN
gujaf-44	41	18	,	,	PUNCT
gujaf-44	41	19	and	and	CCONJ
gujaf-44	41	20	misreporting	misreporte	VERB
gujaf-44	41	21	(	(	PUNCT
gujaf-44	41	22	abdul	abdul	PROPN
gujaf-44	41	23	-	-	PUNCT
gujaf-44	41	24	jabbar	jabbar	PROPN
gujaf-44	41	25	&	&	CCONJ
gujaf-44	41	26	pope	pope	PROPN
gujaf-44	41	27	,	,	PUNCT
gujaf-44	41	28	2008	2008	NUM
gujaf-44	41	29	)	)	PUNCT
gujaf-44	41	30	.	.	PUNCT
gujaf-44	42	1	tax	tax	NOUN
gujaf-44	42	2	noncompliance	noncompliance	NOUN
gujaf-44	42	3	can	can	AUX
gujaf-44	42	4	be	be	AUX
gujaf-44	42	5	taken	take	VERB
gujaf-44	42	6	either	either	CCONJ
gujaf-44	42	7	intentionally	intentionally	ADV
gujaf-44	42	8	or	or	CCONJ
gujaf-44	42	9	unintentionally	unintentionally	ADV
gujaf-44	42	10	(	(	PUNCT
gujaf-44	42	11	james	james	PROPN
gujaf-44	42	12	&	&	CCONJ
gujaf-44	42	13	alley	alley	PROPN
gujaf-44	42	14	,	,	PUNCT
gujaf-44	42	15	2002	2002	NUM
gujaf-44	42	16	;	;	PUNCT
gujaf-44	42	17	teng	teng	PROPN
gujaf-44	42	18	&	&	CCONJ
gujaf-44	42	19	manual	manual	PROPN
gujaf-44	42	20	,	,	PUNCT
gujaf-44	42	21	2016).hence	2016).hence	NUM
gujaf-44	42	22	,	,	PUNCT
gujaf-44	42	23	ppt	ppt	NOUN
gujaf-44	42	24	evasion	evasion	NOUN
gujaf-44	42	25	is	be	AUX
gujaf-44	42	26	the	the	DET
gujaf-44	42	27	dependent	dependent	ADJ
gujaf-44	42	28	variable	variable	NOUN
gujaf-44	42	29	in	in	ADP
gujaf-44	42	30	this	this	DET
gujaf-44	42	31	study	study	NOUN
gujaf-44	42	32	.	.	PUNCT
gujaf-44	43	1	2.2	2.2	NUM
gujaf-44	43	2	tax	tax	NOUN
gujaf-44	43	3	knowledge	knowledge	NOUN
gujaf-44	43	4	tax	tax	NOUN
gujaf-44	43	5	knowledge	knowledge	NOUN
gujaf-44	43	6	is	be	AUX
gujaf-44	43	7	considered	consider	VERB
gujaf-44	43	8	vital	vital	ADJ
gujaf-44	43	9	in	in	ADP
gujaf-44	43	10	shaping	shape	VERB
gujaf-44	43	11	taxpayer	taxpayer	NOUN
gujaf-44	43	12	’s	’s	PART
gujaf-44	43	13	compliance	compliance	NOUN
gujaf-44	43	14	behavior	behavior	NOUN
gujaf-44	43	15	(	(	PUNCT
gujaf-44	43	16	eriksen	eriksen	NOUN
gujaf-44	43	17	&	&	CCONJ
gujaf-44	43	18	fallan	fallan	PROPN
gujaf-44	43	19	,	,	PUNCT
gujaf-44	43	20	1996	1996	NUM
gujaf-44	43	21	mustafa	mustafa	NOUN
gujaf-44	43	22	,	,	PUNCT
gujaf-44	43	23	1997	1997	NUM
gujaf-44	43	24	;	;	PUNCT
gujaf-44	43	25	saad	saad	PROPN
gujaf-44	43	26	,	,	PUNCT
gujaf-44	43	27	2014	2014	NUM
gujaf-44	43	28	)	)	PUNCT
gujaf-44	43	29	.	.	PUNCT
gujaf-44	44	1	additionally	additionally	ADV
gujaf-44	44	2	,	,	PUNCT
gujaf-44	44	3	tax	tax	NOUN
gujaf-44	44	4	knowledge	knowledge	NOUN
gujaf-44	44	5	is	be	AUX
gujaf-44	44	6	regarded	regard	VERB
gujaf-44	44	7	as	as	ADP
gujaf-44	44	8	very	very	ADV
gujaf-44	44	9	significant	significant	ADJ
gujaf-44	44	10	factor	factor	NOUN
gujaf-44	44	11	in	in	ADP
gujaf-44	44	12	influencing	influence	VERB
gujaf-44	44	13	tax	tax	NOUN
gujaf-44	44	14	compliance	compliance	NOUN
gujaf-44	44	15	(	(	PUNCT
gujaf-44	44	16	hofmann	hofmann	PROPN
gujaf-44	44	17	,	,	PUNCT
gujaf-44	44	18	hoelzl	hoelzl	PROPN
gujaf-44	44	19	&	&	CCONJ
gujaf-44	44	20	kirchler	kirchler	PROPN
gujaf-44	44	21	,	,	PUNCT
gujaf-44	44	22	2008	2008	NUM
gujaf-44	44	23	)	)	PUNCT
gujaf-44	44	24	.	.	PUNCT
gujaf-44	45	1	weisbach	weisbach	NOUN
gujaf-44	45	2	(	(	PUNCT
gujaf-44	45	3	2013	2013	NUM
gujaf-44	45	4	)	)	PUNCT
gujaf-44	45	5	argued	argue	VERB
gujaf-44	45	6	that	that	SCONJ
gujaf-44	45	7	to	to	PART
gujaf-44	45	8	determine	determine	VERB
gujaf-44	45	9	the	the	DET
gujaf-44	45	10	desirability	desirability	NOUN
gujaf-44	45	11	of	of	ADP
gujaf-44	45	12	tax	tax	NOUN
gujaf-44	45	13	law	law	NOUN
gujaf-44	45	14	knowledge	knowledge	NOUN
gujaf-44	45	15	,	,	PUNCT
gujaf-44	45	16	three	three	NUM
gujaf-44	45	17	essential	essential	ADJ
gujaf-44	45	18	factors	factor	NOUN
gujaf-44	45	19	must	must	AUX
gujaf-44	45	20	be	be	AUX
gujaf-44	45	21	considered	consider	VERB
gujaf-44	45	22	.	.	PUNCT
gujaf-44	46	1	these	these	DET
gujaf-44	46	2	factors	factor	NOUN
gujaf-44	46	3	are	be	AUX
gujaf-44	46	4	the	the	DET
gujaf-44	46	5	type	type	NOUN
gujaf-44	46	6	of	of	ADP
gujaf-44	46	7	the	the	DET
gujaf-44	46	8	tax	tax	NOUN
gujaf-44	46	9	,	,	PUNCT
gujaf-44	46	10	expectation	expectation	NOUN
gujaf-44	46	11	about	about	ADP
gujaf-44	46	12	the	the	DET
gujaf-44	46	13	tax	tax	NOUN
gujaf-44	46	14	in	in	ADP
gujaf-44	46	15	the	the	DET
gujaf-44	46	16	absence	absence	NOUN
gujaf-44	46	17	of	of	ADP
gujaf-44	46	18	knowledge	knowledge	NOUN
gujaf-44	46	19	and	and	CCONJ
gujaf-44	46	20	the	the	DET
gujaf-44	46	21	quality	quality	NOUN
gujaf-44	46	22	of	of	ADP
gujaf-44	46	23	the	the	DET
gujaf-44	46	24	tax	tax	NOUN
gujaf-44	46	25	.	.	PUNCT
gujaf-44	47	1	furthermore	furthermore	ADV
gujaf-44	47	2	,	,	PUNCT
gujaf-44	47	3	loo	loo	NOUN
gujaf-44	47	4	and	and	CCONJ
gujaf-44	47	5	ho	ho	PROPN
gujaf-44	47	6	(	(	PUNCT
gujaf-44	47	7	2005	2005	NUM
gujaf-44	47	8	)	)	PUNCT
gujaf-44	47	9	found	find	VERB
gujaf-44	47	10	that	that	SCONJ
gujaf-44	47	11	individuals	individual	NOUN
gujaf-44	47	12	who	who	PRON
gujaf-44	47	13	lack	lack	VERB
gujaf-44	47	14	adequate	adequate	ADJ
gujaf-44	47	15	knowledge	knowledge	NOUN
gujaf-44	47	16	on	on	ADP
gujaf-44	47	17	personal	personal	ADJ
gujaf-44	47	18	taxation	taxation	NOUN
gujaf-44	47	19	,	,	PUNCT
gujaf-44	47	20	may	may	AUX
gujaf-44	47	21	affect	affect	VERB
gujaf-44	47	22	their	their	PRON
gujaf-44	47	23	tax	tax	NOUN
gujaf-44	47	24	returns	return	NOUN
gujaf-44	47	25	negatively	negatively	ADV
gujaf-44	47	26	.	.	PUNCT
gujaf-44	48	1	as	as	ADP
gujaf-44	48	2	such	such	ADJ
gujaf-44	48	3	,	,	PUNCT
gujaf-44	48	4	dubin	dubin	PROPN
gujaf-44	48	5	and	and	CCONJ
gujaf-44	48	6	wilde	wilde	PROPN
gujaf-44	48	7	(	(	PUNCT
gujaf-44	48	8	1988	1988	NUM
gujaf-44	48	9	)	)	PUNCT
gujaf-44	48	10	,	,	PUNCT
gujaf-44	48	11	mckerchar	mckerchar	NOUN
gujaf-44	48	12	(	(	PUNCT
gujaf-44	48	13	1995	1995	NUM
gujaf-44	48	14	)	)	PUNCT
gujaf-44	48	15	,	,	PUNCT
gujaf-44	48	16	ritsema	ritsema	NOUN
gujaf-44	48	17	,	,	PUNCT
gujaf-44	48	18	thomas	thomas	PROPN
gujaf-44	48	19	and	and	CCONJ
gujaf-44	48	20	ferrier	ferrier	NOUN
gujaf-44	48	21	(	(	PUNCT
gujaf-44	48	22	2003	2003	NUM
gujaf-44	48	23	)	)	PUNCT
gujaf-44	48	24	,	,	PUNCT
gujaf-44	48	25	mcgee	mcgee	PROPN
gujaf-44	48	26	,	,	PUNCT
gujaf-44	48	27	basic	basic	ADJ
gujaf-44	48	28	and	and	CCONJ
gujaf-44	48	29	tyler	tyler	NOUN
gujaf-44	48	30	(	(	PUNCT
gujaf-44	48	31	2009	2009	NUM
gujaf-44	48	32	)	)	PUNCT
gujaf-44	48	33	found	find	VERB
gujaf-44	48	34	a	a	DET
gujaf-44	48	35	negative	negative	ADJ
gujaf-44	48	36	relationship	relationship	NOUN
gujaf-44	48	37	between	between	ADP
gujaf-44	48	38	tax	tax	NOUN
gujaf-44	48	39	knowledge	knowledge	NOUN
gujaf-44	48	40	and	and	CCONJ
gujaf-44	48	41	tax	tax	NOUN
gujaf-44	48	42	compliance	compliance	NOUN
gujaf-44	48	43	.	.	PUNCT
gujaf-44	49	1	although	although	SCONJ
gujaf-44	49	2	,	,	PUNCT
gujaf-44	49	3	the	the	DET
gujaf-44	49	4	literature	literature	NOUN
gujaf-44	49	5	on	on	ADP
gujaf-44	49	6	the	the	DET
gujaf-44	49	7	effect	effect	NOUN
gujaf-44	49	8	of	of	ADP
gujaf-44	49	9	tax	tax	NOUN
gujaf-44	49	10	knowledge	knowledge	NOUN
gujaf-44	49	11	and	and	CCONJ
gujaf-44	49	12	tax	tax	NOUN
gujaf-44	49	13	compliance	compliance	NOUN
gujaf-44	49	14	have	have	AUX
gujaf-44	49	15	consistently	consistently	ADV
gujaf-44	49	16	proved	prove	VERB
gujaf-44	49	17	that	that	SCONJ
gujaf-44	49	18	,	,	PUNCT
gujaf-44	49	19	tax	tax	NOUN
gujaf-44	49	20	knowledge	knowledge	NOUN
gujaf-44	49	21	encourages	encourage	VERB
gujaf-44	49	22	tax	tax	NOUN
gujaf-44	49	23	compliance	compliance	NOUN
gujaf-44	49	24	.	.	PUNCT
gujaf-44	50	1	for	for	ADP
gujaf-44	50	2	example	example	NOUN
gujaf-44	50	3	,	,	PUNCT
gujaf-44	50	4	milliron	milliron	NOUN
gujaf-44	50	5	(	(	PUNCT
gujaf-44	50	6	1985	1985	NUM
gujaf-44	50	7	)	)	PUNCT
gujaf-44	50	8	,	,	PUNCT
gujaf-44	50	9	kasipillai	kasipillai	NOUN
gujaf-44	50	10	and	and	CCONJ
gujaf-44	50	11	jabbar	jabbar	PROPN
gujaf-44	50	12	(	(	PUNCT
gujaf-44	50	13	2003	2003	NUM
gujaf-44	50	14	)	)	PUNCT
gujaf-44	50	15	,	,	PUNCT
gujaf-44	50	16	manaf	manaf	PROPN
gujaf-44	50	17	(	(	PUNCT
gujaf-44	50	18	2004	2004	NUM
gujaf-44	50	19	)	)	PUNCT
gujaf-44	50	20	,	,	PUNCT
gujaf-44	50	21	kirchler	kirchler	PROPN
gujaf-44	50	22	niemirowski	niemirowski	VERB
gujaf-44	50	23	,	,	PUNCT
gujaf-44	50	24	&	&	CCONJ
gujaf-44	50	25	wearing	wear	VERB
gujaf-44	50	26	,	,	PUNCT
gujaf-44	50	27	(	(	PUNCT
gujaf-44	50	28	2006	2006	NUM
gujaf-44	50	29	)	)	PUNCT
gujaf-44	50	30	,	,	PUNCT
gujaf-44	50	31	palil	palil	NOUN
gujaf-44	50	32	and	and	CCONJ
gujaf-44	50	33	mustafa	mustafa	PROPN
gujaf-44	50	34	(	(	PUNCT
gujaf-44	50	35	2011	2011	NUM
gujaf-44	50	36	)	)	PUNCT
gujaf-44	50	37	investigated	investigate	VERB
gujaf-44	50	38	the	the	DET
gujaf-44	50	39	relationship	relationship	NOUN
gujaf-44	50	40	between	between	ADP
gujaf-44	50	41	tax	tax	NOUN
gujaf-44	50	42	knowledge	knowledge	NOUN
gujaf-44	50	43	and	and	CCONJ
gujaf-44	50	44	tax	tax	NOUN
gujaf-44	50	45	compliance	compliance	NOUN
gujaf-44	50	46	,	,	PUNCT
gujaf-44	50	47	and	and	CCONJ
gujaf-44	50	48	eventually	eventually	ADV
gujaf-44	50	49	found	find	VERB
gujaf-44	50	50	a	a	DET
gujaf-44	50	51	positive	positive	ADJ
gujaf-44	50	52	and	and	CCONJ
gujaf-44	50	53	significant	significant	ADJ
gujaf-44	50	54	relationship	relationship	NOUN
gujaf-44	50	55	among	among	ADP
gujaf-44	50	56	the	the	DET
gujaf-44	50	57	variables	variable	NOUN
gujaf-44	50	58	,	,	PUNCT
gujaf-44	50	59	regardless	regardless	ADV
gujaf-44	50	60	of	of	ADP
gujaf-44	50	61	their	their	PRON
gujaf-44	50	62	different	different	ADJ
gujaf-44	50	63	respondents	respondent	NOUN
gujaf-44	50	64	.	.	PUNCT
gujaf-44	51	1	moreover	moreover	ADV
gujaf-44	51	2	,	,	PUNCT
gujaf-44	51	3	a	a	DET
gujaf-44	51	4	significant	significant	ADJ
gujaf-44	51	5	relationship	relationship	NOUN
gujaf-44	51	6	was	be	AUX
gujaf-44	51	7	found	find	VERB
gujaf-44	51	8	between	between	ADP
gujaf-44	51	9	tax	tax	NOUN
gujaf-44	51	10	knowledge	knowledge	NOUN
gujaf-44	51	11	and	and	CCONJ
gujaf-44	51	12	tax	tax	NOUN
gujaf-44	51	13	compliance	compliance	NOUN
gujaf-44	51	14	(	(	PUNCT
gujaf-44	51	15	loo	loo	NOUN
gujaf-44	51	16	mckerchar	mckerchar	PROPN
gujaf-44	51	17	,	,	PUNCT
gujaf-44	51	18	&	&	CCONJ
gujaf-44	51	19	hansford,2009	hansford,2009	PROPN
gujaf-44	51	20	)	)	PUNCT
gujaf-44	51	21	.	.	PUNCT
gujaf-44	52	1	based	base	VERB
gujaf-44	52	2	on	on	ADP
gujaf-44	52	3	the	the	DET
gujaf-44	52	4	empirical	empirical	ADJ
gujaf-44	52	5	evidence	evidence	NOUN
gujaf-44	52	6	presented	present	VERB
gujaf-44	52	7	above	above	ADP
gujaf-44	52	8	,	,	PUNCT
gujaf-44	52	9	this	this	DET
gujaf-44	52	10	study	study	NOUN
gujaf-44	52	11	logically	logically	ADV
gujaf-44	52	12	argued	argue	VERB
gujaf-44	52	13	that	that	SCONJ
gujaf-44	52	14	tax	tax	NOUN
gujaf-44	52	15	gusau	gusau	ADJ
gujaf-44	52	16	journal	journal	NOUN
gujaf-44	52	17	of	of	ADP
gujaf-44	52	18	accounting	accounting	NOUN
gujaf-44	52	19	and	and	CCONJ
gujaf-44	52	20	finance	finance	NOUN
gujaf-44	52	21	,	,	PUNCT
gujaf-44	52	22	vol	vol	NOUN
gujaf-44	52	23	.	.	PUNCT
gujaf-44	53	1	i	i	PRON
gujaf-44	53	2	,	,	PUNCT
gujaf-44	53	3	issue	issue	NOUN
gujaf-44	53	4	2	2	NUM
gujaf-44	53	5	,	,	PUNCT
gujaf-44	53	6	october	october	PROPN
gujaf-44	53	7	,	,	PUNCT
gujaf-44	53	8	2020	2020	NUM
gujaf-44	53	9	5	5	NUM
gujaf-44	53	10	knowledge	knowledge	NOUN
gujaf-44	53	11	can	can	AUX
gujaf-44	53	12	serves	serve	VERB
gujaf-44	53	13	as	as	ADP
gujaf-44	53	14	a	a	DET
gujaf-44	53	15	potential	potential	ADJ
gujaf-44	53	16	mediating	mediate	VERB
gujaf-44	53	17	variable	variable	NOUN
gujaf-44	53	18	,	,	PUNCT
gujaf-44	53	19	in	in	ADP
gujaf-44	53	20	other	other	ADJ
gujaf-44	53	21	word	word	NOUN
gujaf-44	53	22	,	,	PUNCT
gujaf-44	53	23	due	due	ADP
gujaf-44	53	24	to	to	ADP
gujaf-44	53	25	the	the	DET
gujaf-44	53	26	its	its	PRON
gujaf-44	53	27	significant	significant	ADJ
gujaf-44	53	28	influence	influence	NOUN
gujaf-44	53	29	in	in	ADP
gujaf-44	53	30	shaping	shape	VERB
gujaf-44	53	31	taxpayers	taxpayer	NOUN
gujaf-44	53	32	compliance	compliance	NOUN
gujaf-44	53	33	behavior	behavior	NOUN
gujaf-44	53	34	,	,	PUNCT
gujaf-44	53	35	tax	tax	NOUN
gujaf-44	53	36	knowledge	knowledge	NOUN
gujaf-44	53	37	can	can	AUX
gujaf-44	53	38	serve	serve	VERB
gujaf-44	53	39	as	as	ADP
gujaf-44	53	40	a	a	DET
gujaf-44	53	41	mechanism	mechanism	NOUN
gujaf-44	53	42	through	through	ADP
gujaf-44	53	43	which	which	PRON
gujaf-44	53	44	the	the	DET
gujaf-44	53	45	effect	effect	NOUN
gujaf-44	53	46	of	of	ADP
gujaf-44	53	47	tax	tax	NOUN
gujaf-44	53	48	complexity	complexity	NOUN
gujaf-44	53	49	,	,	PUNCT
gujaf-44	53	50	tax	tax	NOUN
gujaf-44	53	51	agent	agent	NOUN
gujaf-44	53	52	and	and	CCONJ
gujaf-44	53	53	tax	tax	NOUN
gujaf-44	53	54	audit	audit	NOUN
gujaf-44	53	55	can	can	AUX
gujaf-44	53	56	be	be	AUX
gujaf-44	53	57	transmitted	transmit	VERB
gujaf-44	53	58	to	to	ADP
gujaf-44	53	59	ppt	ppt	NOUN
gujaf-44	53	60	evasion	evasion	NOUN
gujaf-44	53	61	.	.	PUNCT
gujaf-44	54	1	2.3	2.3	NUM
gujaf-44	54	2	proposed	propose	VERB
gujaf-44	54	3	hypotheses	hypothesis	NOUN
gujaf-44	54	4	in	in	ADP
gujaf-44	54	5	this	this	DET
gujaf-44	54	6	section	section	NOUN
gujaf-44	54	7	,	,	PUNCT
gujaf-44	54	8	an	an	DET
gujaf-44	54	9	empirical	empirical	ADJ
gujaf-44	54	10	literature	literature	NOUN
gujaf-44	54	11	related	relate	VERB
gujaf-44	54	12	to	to	ADP
gujaf-44	54	13	the	the	DET
gujaf-44	54	14	constructs	construct	NOUN
gujaf-44	54	15	under	under	ADP
gujaf-44	54	16	investigation	investigation	NOUN
gujaf-44	54	17	were	be	AUX
gujaf-44	54	18	reviewed	review	VERB
gujaf-44	54	19	for	for	ADP
gujaf-44	54	20	hypotheses	hypothesis	NOUN
gujaf-44	54	21	development	development	NOUN
gujaf-44	54	22	.	.	PUNCT
gujaf-44	55	1	2.3.1	2.3.1	NUM
gujaf-44	55	2	tax	tax	NOUN
gujaf-44	55	3	agents	agent	NOUN
gujaf-44	55	4	and	and	CCONJ
gujaf-44	55	5	ppt	ppt	NOUN
gujaf-44	55	6	evasion	evasion	NOUN
gujaf-44	55	7	tax	tax	NOUN
gujaf-44	55	8	agents	agent	NOUN
gujaf-44	55	9	played	play	VERB
gujaf-44	55	10	dual	dual	ADJ
gujaf-44	55	11	roles	role	NOUN
gujaf-44	55	12	by	by	ADP
gujaf-44	55	13	acting	act	VERB
gujaf-44	55	14	as	as	ADP
gujaf-44	55	15	intermediaries	intermediary	NOUN
gujaf-44	55	16	between	between	ADP
gujaf-44	55	17	taxpayers	taxpayer	NOUN
gujaf-44	55	18	and	and	CCONJ
gujaf-44	55	19	tax	tax	NOUN
gujaf-44	55	20	authorities	authority	NOUN
gujaf-44	55	21	,	,	PUNCT
gujaf-44	55	22	and	and	CCONJ
gujaf-44	55	23	they	they	PRON
gujaf-44	55	24	act	act	VERB
gujaf-44	55	25	as	as	ADP
gujaf-44	55	26	advocates	advocate	NOUN
gujaf-44	55	27	of	of	ADP
gujaf-44	55	28	taxpayers	taxpayer	NOUN
gujaf-44	55	29	(	(	PUNCT
gujaf-44	55	30	sinnasamy	sinnasamy	ADJ
gujaf-44	55	31	,	,	PUNCT
gujaf-44	55	32	bidin	bidin	NOUN
gujaf-44	55	33	,	,	PUNCT
gujaf-44	55	34	&	&	CCONJ
gujaf-44	55	35	ismail	ismail	PROPN
gujaf-44	55	36	,	,	PUNCT
gujaf-44	55	37	2015	2015	NUM
gujaf-44	55	38	)	)	PUNCT
gujaf-44	55	39	.	.	PUNCT
gujaf-44	56	1	similarly	similarly	ADV
gujaf-44	56	2	,	,	PUNCT
gujaf-44	56	3	tax	tax	NOUN
gujaf-44	56	4	agents	agent	NOUN
gujaf-44	56	5	are	be	AUX
gujaf-44	56	6	meant	mean	VERB
gujaf-44	56	7	to	to	PART
gujaf-44	56	8	maintain	maintain	VERB
gujaf-44	56	9	the	the	DET
gujaf-44	56	10	boundaries	boundary	NOUN
gujaf-44	56	11	as	as	ADP
gujaf-44	56	12	professionals	professional	NOUN
gujaf-44	56	13	and	and	CCONJ
gujaf-44	56	14	advocates	advocate	NOUN
gujaf-44	56	15	(	(	PUNCT
gujaf-44	56	16	bobek	bobek	PROPN
gujaf-44	56	17	&	&	CCONJ
gujaf-44	56	18	hatfield	hatfield	PROPN
gujaf-44	56	19	,	,	PUNCT
gujaf-44	56	20	2003	2003	NUM
gujaf-44	56	21	)	)	PUNCT
gujaf-44	56	22	.	.	PUNCT
gujaf-44	57	1	more	more	ADV
gujaf-44	57	2	so	so	ADV
gujaf-44	57	3	,	,	PUNCT
gujaf-44	57	4	tax	tax	NOUN
gujaf-44	57	5	agents	agent	NOUN
gujaf-44	57	6	-	-	PUNCT
gujaf-44	57	7	based	base	VERB
gujaf-44	57	8	models	model	NOUN
gujaf-44	57	9	are	be	AUX
gujaf-44	57	10	the	the	DET
gujaf-44	57	11	most	most	ADV
gujaf-44	57	12	flexible	flexible	ADJ
gujaf-44	57	13	logical	logical	ADJ
gujaf-44	57	14	tools	tool	NOUN
gujaf-44	57	15	appropriate	appropriate	ADJ
gujaf-44	57	16	for	for	ADP
gujaf-44	57	17	understanding	understanding	NOUN
gujaf-44	57	18	and	and	CCONJ
gujaf-44	57	19	exploring	explore	VERB
gujaf-44	57	20	complex	complex	ADJ
gujaf-44	57	21	systems	system	NOUN
gujaf-44	57	22	such	such	ADJ
gujaf-44	57	23	as	as	ADP
gujaf-44	57	24	tax	tax	NOUN
gujaf-44	57	25	compliance	compliance	NOUN
gujaf-44	57	26	and	and	CCONJ
gujaf-44	57	27	tax	tax	NOUN
gujaf-44	57	28	non	non	NOUN
gujaf-44	57	29	-	-	NOUN
gujaf-44	57	30	compliance	compliance	ADJ
gujaf-44	57	31	(	(	PUNCT
gujaf-44	57	32	andrei	andrei	NOUN
gujaf-44	57	33	,	,	PUNCT
gujaf-44	57	34	corner	corner	NOUN
gujaf-44	57	35	,	,	PUNCT
gujaf-44	57	36	&	&	CCONJ
gujaf-44	57	37	koehler	koehler	PROPN
gujaf-44	57	38	,	,	PUNCT
gujaf-44	57	39	2014	2014	NUM
gujaf-44	57	40	)	)	PUNCT
gujaf-44	57	41	.	.	PUNCT
gujaf-44	58	1	additionally	additionally	ADV
gujaf-44	58	2	,	,	PUNCT
gujaf-44	58	3	harris	harris	PROPN
gujaf-44	58	4	,	,	PUNCT
gujaf-44	58	5	hasimzade	hasimzade	NOUN
gujaf-44	58	6	,	,	PUNCT
gujaf-44	58	7	and	and	CCONJ
gujaf-44	58	8	ding	ding	NOUN
gujaf-44	58	9	(	(	PUNCT
gujaf-44	58	10	2016	2016	NUM
gujaf-44	58	11	)	)	PUNCT
gujaf-44	58	12	stressed	stress	VERB
gujaf-44	58	13	that	that	SCONJ
gujaf-44	58	14	agent	agent	NOUN
gujaf-44	58	15	-	-	PUNCT
gujaf-44	58	16	based	base	VERB
gujaf-44	58	17	model	model	NOUN
gujaf-44	58	18	can	can	AUX
gujaf-44	58	19	be	be	AUX
gujaf-44	58	20	used	use	VERB
gujaf-44	58	21	to	to	PART
gujaf-44	58	22	investigate	investigate	VERB
gujaf-44	58	23	the	the	DET
gujaf-44	58	24	social	social	ADJ
gujaf-44	58	25	and	and	CCONJ
gujaf-44	58	26	behavioral	behavioral	ADJ
gujaf-44	58	27	aspects	aspect	NOUN
gujaf-44	58	28	of	of	ADP
gujaf-44	58	29	tax	tax	NOUN
gujaf-44	58	30	compliance	compliance	NOUN
gujaf-44	58	31	.	.	PUNCT
gujaf-44	59	1	notwithstanding	notwithstanding	ADP
gujaf-44	59	2	,	,	PUNCT
gujaf-44	59	3	empirical	empirical	ADJ
gujaf-44	59	4	study	study	NOUN
gujaf-44	59	5	regarding	regard	VERB
gujaf-44	59	6	the	the	DET
gujaf-44	59	7	influence	influence	NOUN
gujaf-44	59	8	of	of	ADP
gujaf-44	59	9	tax	tax	NOUN
gujaf-44	59	10	agents	agent	NOUN
gujaf-44	59	11	on	on	ADP
gujaf-44	59	12	tax	tax	NOUN
gujaf-44	59	13	compliance	compliance	NOUN
gujaf-44	59	14	provide	provide	VERB
gujaf-44	59	15	support	support	NOUN
gujaf-44	59	16	for	for	ADP
gujaf-44	59	17	the	the	DET
gujaf-44	59	18	relationship	relationship	NOUN
gujaf-44	59	19	.	.	PUNCT
gujaf-44	60	1	for	for	ADP
gujaf-44	60	2	examples	example	NOUN
gujaf-44	60	3	,	,	PUNCT
gujaf-44	60	4	tax	tax	NOUN
gujaf-44	60	5	agents	agent	NOUN
gujaf-44	60	6	have	have	VERB
gujaf-44	60	7	a	a	DET
gujaf-44	60	8	significant	significant	ADJ
gujaf-44	60	9	influence	influence	NOUN
gujaf-44	60	10	regarding	regard	VERB
gujaf-44	60	11	gst	gst	NOUN
gujaf-44	60	12	implementation	implementation	NOUN
gujaf-44	60	13	(	(	PUNCT
gujaf-44	60	14	bidin	bidin	NOUN
gujaf-44	60	15	,	,	PUNCT
gujaf-44	60	16	marimuthu	marimuthu	NOUN
gujaf-44	60	17	&	&	CCONJ
gujaf-44	60	18	ding	ding	NOUN
gujaf-44	60	19	,	,	PUNCT
gujaf-44	60	20	2014	2014	NUM
gujaf-44	60	21	)	)	PUNCT
gujaf-44	60	22	.	.	PUNCT
gujaf-44	61	1	additionally	additionally	ADV
gujaf-44	61	2	,	,	PUNCT
gujaf-44	61	3	marimuthu	marimuthu	NOUN
gujaf-44	61	4	,	,	PUNCT
gujaf-44	61	5	bidin	bidin	NOUN
gujaf-44	61	6	and	and	CCONJ
gujaf-44	61	7	abdul	abdul	PROPN
gujaf-44	61	8	-	-	PUNCT
gujaf-44	61	9	jabbar	jabbar	PROPN
gujaf-44	61	10	(	(	PUNCT
gujaf-44	61	11	2012	2012	NUM
gujaf-44	61	12	)	)	PUNCT
gujaf-44	61	13	found	find	VERB
gujaf-44	61	14	positive	positive	ADJ
gujaf-44	61	15	effects	effect	NOUN
gujaf-44	61	16	between	between	ADP
gujaf-44	61	17	tax	tax	NOUN
gujaf-44	61	18	agents	agent	NOUN
gujaf-44	61	19	and	and	CCONJ
gujaf-44	61	20	gst	gst	NOUN
gujaf-44	61	21	implementation	implementation	NOUN
gujaf-44	61	22	in	in	ADP
gujaf-44	61	23	malaysia	malaysia	PROPN
gujaf-44	61	24	.	.	PUNCT
gujaf-44	62	1	moreover	moreover	ADV
gujaf-44	62	2	,	,	PUNCT
gujaf-44	62	3	isa	isa	PROPN
gujaf-44	62	4	,	,	PUNCT
gujaf-44	62	5	yussof	yussof	NOUN
gujaf-44	62	6	,	,	PUNCT
gujaf-44	62	7	and	and	CCONJ
gujaf-44	62	8	mohdali	mohdali	VERB
gujaf-44	62	9	(	(	PUNCT
gujaf-44	62	10	2014	2014	NUM
gujaf-44	62	11	)	)	PUNCT
gujaf-44	62	12	postulated	postulate	VERB
gujaf-44	62	13	that	that	SCONJ
gujaf-44	62	14	tax	tax	NOUN
gujaf-44	62	15	agents	agent	NOUN
gujaf-44	62	16	’	'	PUNCT
gujaf-44	62	17	involvement	involvement	NOUN
gujaf-44	62	18	under	under	ADP
gujaf-44	62	19	sas	sas	PROPN
gujaf-44	62	20	has	have	VERB
gujaf-44	62	21	a	a	DET
gujaf-44	62	22	positive	positive	ADJ
gujaf-44	62	23	relationship	relationship	NOUN
gujaf-44	62	24	with	with	ADP
gujaf-44	62	25	tax	tax	NOUN
gujaf-44	62	26	compliance	compliance	NOUN
gujaf-44	62	27	.	.	PUNCT
gujaf-44	63	1	muhammad	muhammad	PROPN
gujaf-44	63	2	(	(	PUNCT
gujaf-44	63	3	2017	2017	NUM
gujaf-44	63	4	)	)	PUNCT
gujaf-44	63	5	found	find	VERB
gujaf-44	63	6	positive	positive	ADJ
gujaf-44	63	7	effect	effect	NOUN
gujaf-44	63	8	of	of	ADP
gujaf-44	63	9	tax	tax	NOUN
gujaf-44	63	10	agents	agent	NOUN
gujaf-44	63	11	in	in	ADP
gujaf-44	63	12	promoting	promote	VERB
gujaf-44	63	13	compliance	compliance	NOUN
gujaf-44	63	14	.	.	PUNCT
gujaf-44	64	1	following	follow	VERB
gujaf-44	64	2	the	the	DET
gujaf-44	64	3	above	above	ADJ
gujaf-44	64	4	findings	finding	NOUN
gujaf-44	64	5	,	,	PUNCT
gujaf-44	64	6	coupled	couple	VERB
gujaf-44	64	7	with	with	ADP
gujaf-44	64	8	the	the	DET
gujaf-44	64	9	lack	lack	NOUN
gujaf-44	64	10	of	of	ADP
gujaf-44	64	11	empirical	empirical	ADJ
gujaf-44	64	12	evidence	evidence	NOUN
gujaf-44	64	13	on	on	ADP
gujaf-44	64	14	the	the	DET
gujaf-44	64	15	effect	effect	NOUN
gujaf-44	64	16	of	of	ADP
gujaf-44	64	17	tax	tax	NOUN
gujaf-44	64	18	agents	agent	NOUN
gujaf-44	64	19	on	on	ADP
gujaf-44	64	20	tax	tax	NOUN
gujaf-44	64	21	compliance	compliance	NOUN
gujaf-44	64	22	in	in	ADP
gujaf-44	64	23	the	the	DET
gujaf-44	64	24	nigerian	nigerian	ADJ
gujaf-44	64	25	petroleum	petroleum	NOUN
gujaf-44	64	26	sector	sector	NOUN
gujaf-44	64	27	,	,	PUNCT
gujaf-44	64	28	the	the	DET
gujaf-44	64	29	following	follow	VERB
gujaf-44	64	30	hypothesis	hypothesis	NOUN
gujaf-44	64	31	was	be	AUX
gujaf-44	64	32	proposed	propose	VERB
gujaf-44	64	33	.	.	PUNCT
gujaf-44	65	1	h1	h1	PROPN
gujaf-44	65	2	:	:	PUNCT
gujaf-44	65	3	there	there	PRON
gujaf-44	65	4	is	be	VERB
gujaf-44	65	5	no	no	DET
gujaf-44	65	6	relationship	relationship	NOUN
gujaf-44	65	7	between	between	ADP
gujaf-44	65	8	tax	tax	NOUN
gujaf-44	65	9	agents	agent	NOUN
gujaf-44	65	10	and	and	CCONJ
gujaf-44	65	11	ppt	ppt	NOUN
gujaf-44	65	12	evasion	evasion	NOUN
gujaf-44	65	13	.	.	PUNCT
gujaf-44	66	1	h1a	h1a	NOUN
gujaf-44	66	2	:	:	PUNCT
gujaf-44	66	3	tax	tax	NOUN
gujaf-44	66	4	knowledge	knowledge	NOUN
gujaf-44	66	5	may	may	AUX
gujaf-44	66	6	not	not	PART
gujaf-44	66	7	mediate	mediate	VERB
gujaf-44	66	8	the	the	DET
gujaf-44	66	9	relationship	relationship	NOUN
gujaf-44	66	10	between	between	ADP
gujaf-44	66	11	tax	tax	NOUN
gujaf-44	66	12	agents	agent	NOUN
gujaf-44	66	13	and	and	CCONJ
gujaf-44	66	14	ppt	ppt	NOUN
gujaf-44	66	15	evasion	evasion	NOUN
gujaf-44	66	16	gusau	gusau	PROPN
gujaf-44	66	17	journal	journal	NOUN
gujaf-44	66	18	of	of	ADP
gujaf-44	66	19	accounting	accounting	NOUN
gujaf-44	66	20	and	and	CCONJ
gujaf-44	66	21	finance	finance	NOUN
gujaf-44	66	22	,	,	PUNCT
gujaf-44	66	23	vol	vol	NOUN
gujaf-44	66	24	.	.	PUNCT
gujaf-44	67	1	i	i	PRON
gujaf-44	67	2	,	,	PUNCT
gujaf-44	67	3	issue	issue	NOUN
gujaf-44	67	4	2	2	NUM
gujaf-44	67	5	,	,	PUNCT
gujaf-44	67	6	october	october	PROPN
gujaf-44	67	7	,	,	PUNCT
gujaf-44	67	8	2020	2020	NUM
gujaf-44	67	9	6	6	NUM
gujaf-44	67	10	2.3.2	2.3.2	NUM
gujaf-44	67	11	tax	tax	NOUN
gujaf-44	67	12	audits	audits	NOUN
gujaf-44	67	13	and	and	CCONJ
gujaf-44	67	14	ppt	ppt	NOUN
gujaf-44	67	15	evasion	evasion	NOUN
gujaf-44	67	16	kirchler	kirchler	NOUN
gujaf-44	67	17	(	(	PUNCT
gujaf-44	67	18	2008	2008	NUM
gujaf-44	67	19	)	)	PUNCT
gujaf-44	67	20	defined	define	VERB
gujaf-44	67	21	tax	tax	NOUN
gujaf-44	67	22	audit	audit	NOUN
gujaf-44	67	23	as	as	ADP
gujaf-44	67	24	the	the	DET
gujaf-44	67	25	examination	examination	NOUN
gujaf-44	67	26	of	of	ADP
gujaf-44	67	27	organizational	organizational	ADJ
gujaf-44	67	28	and	and	CCONJ
gujaf-44	67	29	individual	individual	ADJ
gujaf-44	67	30	tax	tax	NOUN
gujaf-44	67	31	reports	report	NOUN
gujaf-44	67	32	by	by	ADP
gujaf-44	67	33	tax	tax	NOUN
gujaf-44	67	34	authorities	authority	NOUN
gujaf-44	67	35	to	to	PART
gujaf-44	67	36	determine	determine	VERB
gujaf-44	67	37	compliance	compliance	NOUN
gujaf-44	67	38	level	level	NOUN
gujaf-44	67	39	.	.	PUNCT
gujaf-44	68	1	yusof	yusof	PROPN
gujaf-44	68	2	,	,	PUNCT
gujaf-44	68	3	ming	ming	PROPN
gujaf-44	68	4	ling	ling	PROPN
gujaf-44	68	5	,	,	PUNCT
gujaf-44	68	6	bee	bee	PROPN
gujaf-44	68	7	wah	wah	PROPN
gujaf-44	68	8	(	(	PUNCT
gujaf-44	68	9	2014	2014	NUM
gujaf-44	68	10	)	)	PUNCT
gujaf-44	68	11	reported	report	VERB
gujaf-44	68	12	that	that	SCONJ
gujaf-44	68	13	tax	tax	NOUN
gujaf-44	68	14	audit	audit	NOUN
gujaf-44	68	15	promotes	promote	VERB
gujaf-44	68	16	extensive	extensive	ADJ
gujaf-44	68	17	tax	tax	NOUN
gujaf-44	68	18	noncompliance	noncompliance	NOUN
gujaf-44	68	19	in	in	ADP
gujaf-44	68	20	malaysia	malaysia	PROPN
gujaf-44	68	21	.	.	PUNCT
gujaf-44	69	1	likewise	likewise	ADV
gujaf-44	69	2	,	,	PUNCT
gujaf-44	69	3	ahmad	ahmad	PROPN
gujaf-44	69	4	,	,	PUNCT
gujaf-44	69	5	mohd	mohd	NOUN
gujaf-44	69	6	-	-	PUNCT
gujaf-44	69	7	nor	nor	CCONJ
gujaf-44	69	8	and	and	CCONJ
gujaf-44	69	9	mohd	mohd	NOUN
gujaf-44	69	10	-	-	PUNCT
gujaf-44	69	11	saleh	saleh	NOUN
gujaf-44	69	12	(	(	PUNCT
gujaf-44	69	13	2008	2008	NUM
gujaf-44	69	14	)	)	PUNCT
gujaf-44	69	15	reported	report	VERB
gujaf-44	69	16	that	that	DET
gujaf-44	69	17	size	size	NOUN
gujaf-44	69	18	of	of	ADP
gujaf-44	69	19	firms	firm	NOUN
gujaf-44	69	20	audited	audit	VERB
gujaf-44	69	21	has	have	VERB
gujaf-44	69	22	significant	significant	ADJ
gujaf-44	69	23	effect	effect	NOUN
gujaf-44	69	24	on	on	ADP
gujaf-44	69	25	tax	tax	NOUN
gujaf-44	69	26	evasion	evasion	NOUN
gujaf-44	69	27	.	.	PUNCT
gujaf-44	70	1	however	however	ADV
gujaf-44	70	2	,	,	PUNCT
gujaf-44	70	3	tax	tax	NOUN
gujaf-44	70	4	audit	audit	NOUN
gujaf-44	70	5	is	be	AUX
gujaf-44	70	6	more	more	ADV
gujaf-44	70	7	essential	essential	ADJ
gujaf-44	70	8	in	in	ADP
gujaf-44	70	9	influencing	influence	VERB
gujaf-44	70	10	compliance	compliance	NOUN
gujaf-44	70	11	especially	especially	ADV
gujaf-44	70	12	on	on	ADP
gujaf-44	70	13	newly	newly	ADV
gujaf-44	70	14	establish	establish	VERB
gujaf-44	70	15	companies	company	NOUN
gujaf-44	70	16	.	.	PUNCT
gujaf-44	71	1	this	this	DET
gujaf-44	71	2	assertion	assertion	NOUN
gujaf-44	71	3	was	be	AUX
gujaf-44	71	4	made	make	VERB
gujaf-44	71	5	by	by	ADP
gujaf-44	71	6	(	(	PUNCT
gujaf-44	71	7	guala	guala	PROPN
gujaf-44	71	8	&	&	CCONJ
gujaf-44	71	9	mittone	mittone	PROPN
gujaf-44	71	10	,	,	PUNCT
gujaf-44	71	11	2005	2005	NUM
gujaf-44	71	12	)	)	PUNCT
gujaf-44	71	13	.	.	PUNCT
gujaf-44	72	1	on	on	ADP
gujaf-44	72	2	his	his	PRON
gujaf-44	72	3	own	own	ADJ
gujaf-44	72	4	part	part	NOUN
gujaf-44	72	5	,	,	PUNCT
gujaf-44	72	6	mittone	mittone	NOUN
gujaf-44	72	7	(	(	PUNCT
gujaf-44	72	8	2006	2006	NUM
gujaf-44	72	9	)	)	PUNCT
gujaf-44	72	10	found	find	VERB
gujaf-44	72	11	that	that	SCONJ
gujaf-44	72	12	,	,	PUNCT
gujaf-44	72	13	it	it	PRON
gujaf-44	72	14	is	be	AUX
gujaf-44	72	15	important	important	ADJ
gujaf-44	72	16	to	to	PART
gujaf-44	72	17	specifically	specifically	ADV
gujaf-44	72	18	audit	audit	VERB
gujaf-44	72	19	inexperienced	inexperienced	ADJ
gujaf-44	72	20	and	and	CCONJ
gujaf-44	72	21	new	new	ADJ
gujaf-44	72	22	taxpayers	taxpayer	NOUN
gujaf-44	72	23	because	because	SCONJ
gujaf-44	72	24	it	it	PRON
gujaf-44	72	25	serves	serve	VERB
gujaf-44	72	26	as	as	ADP
gujaf-44	72	27	a	a	DET
gujaf-44	72	28	guide	guide	NOUN
gujaf-44	72	29	to	to	ADP
gujaf-44	72	30	them	they	PRON
gujaf-44	72	31	,	,	PUNCT
gujaf-44	72	32	which	which	PRON
gujaf-44	72	33	will	will	AUX
gujaf-44	72	34	eventually	eventually	ADV
gujaf-44	72	35	make	make	VERB
gujaf-44	72	36	them	they	PRON
gujaf-44	72	37	to	to	PART
gujaf-44	72	38	be	be	AUX
gujaf-44	72	39	more	more	ADV
gujaf-44	72	40	compliant	compliant	ADJ
gujaf-44	72	41	.	.	PUNCT
gujaf-44	73	1	consequently	consequently	ADV
gujaf-44	73	2	,	,	PUNCT
gujaf-44	73	3	empirical	empirical	ADJ
gujaf-44	73	4	experimental	experimental	ADJ
gujaf-44	73	5	evidence	evidence	NOUN
gujaf-44	73	6	on	on	ADP
gujaf-44	73	7	frequent	frequent	ADJ
gujaf-44	73	8	tax	tax	NOUN
gujaf-44	73	9	audits	audits	NOUN
gujaf-44	73	10	has	have	AUX
gujaf-44	73	11	indicated	indicate	VERB
gujaf-44	73	12	a	a	DET
gujaf-44	73	13	positive	positive	ADJ
gujaf-44	73	14	support	support	NOUN
gujaf-44	73	15	with	with	ADP
gujaf-44	73	16	respect	respect	NOUN
gujaf-44	73	17	to	to	ADP
gujaf-44	73	18	tax	tax	NOUN
gujaf-44	73	19	compliance	compliance	NOUN
gujaf-44	73	20	.	.	PUNCT
gujaf-44	74	1	to	to	PART
gujaf-44	74	2	support	support	VERB
gujaf-44	74	3	this	this	DET
gujaf-44	74	4	point	point	NOUN
gujaf-44	74	5	,	,	PUNCT
gujaf-44	74	6	alm	alm	PROPN
gujaf-44	74	7	,	,	PUNCT
gujaf-44	74	8	sanchez	sanchez	PROPN
gujaf-44	74	9	and	and	CCONJ
gujaf-44	74	10	juan	juan	PROPN
gujaf-44	74	11	(	(	PUNCT
gujaf-44	74	12	1995	1995	NUM
gujaf-44	74	13	)	)	PUNCT
gujaf-44	74	14	compared	compare	VERB
gujaf-44	74	15	frequent	frequent	ADJ
gujaf-44	74	16	audit	audit	NOUN
gujaf-44	74	17	rates	rate	NOUN
gujaf-44	74	18	of	of	ADP
gujaf-44	74	19	5	5	NUM
gujaf-44	74	20	%	%	NOUN
gujaf-44	74	21	,	,	PUNCT
gujaf-44	74	22	30	30	NUM
gujaf-44	74	23	%	%	NOUN
gujaf-44	74	24	and	and	CCONJ
gujaf-44	74	25	60	60	NUM
gujaf-44	74	26	%	%	NOUN
gujaf-44	74	27	and	and	CCONJ
gujaf-44	74	28	found	find	VERB
gujaf-44	74	29	proportional	proportional	ADJ
gujaf-44	74	30	increase	increase	NOUN
gujaf-44	74	31	in	in	ADP
gujaf-44	74	32	tax	tax	NOUN
gujaf-44	74	33	compliance	compliance	NOUN
gujaf-44	74	34	.	.	PUNCT
gujaf-44	75	1	similarly	similarly	ADV
gujaf-44	75	2	,	,	PUNCT
gujaf-44	75	3	in	in	ADP
gujaf-44	75	4	experiments	experiment	NOUN
gujaf-44	75	5	by	by	ADP
gujaf-44	75	6	trivedi	trivedi	PROPN
gujaf-44	75	7	,	,	PUNCT
gujaf-44	75	8	shehata	shehata	NOUN
gujaf-44	75	9	and	and	CCONJ
gujaf-44	75	10	lynn	lynn	PROPN
gujaf-44	75	11	(	(	PUNCT
gujaf-44	75	12	2003	2003	NUM
gujaf-44	75	13	)	)	PUNCT
gujaf-44	75	14	it	it	PRON
gujaf-44	75	15	was	be	AUX
gujaf-44	75	16	found	find	VERB
gujaf-44	75	17	that	that	SCONJ
gujaf-44	75	18	when	when	SCONJ
gujaf-44	75	19	audit	audit	NOUN
gujaf-44	75	20	rates	rate	NOUN
gujaf-44	75	21	are	be	AUX
gujaf-44	75	22	zero	zero	NUM
gujaf-44	75	23	,	,	PUNCT
gujaf-44	75	24	there	there	PRON
gujaf-44	75	25	is	be	VERB
gujaf-44	75	26	a	a	DET
gujaf-44	75	27	tendency	tendency	NOUN
gujaf-44	75	28	for	for	ADP
gujaf-44	75	29	non	non	ADJ
gujaf-44	75	30	-	-	NOUN
gujaf-44	75	31	compliance	compliance	NOUN
gujaf-44	75	32	,	,	PUNCT
gujaf-44	75	33	but	but	CCONJ
gujaf-44	75	34	when	when	SCONJ
gujaf-44	75	35	the	the	DET
gujaf-44	75	36	rates	rate	NOUN
gujaf-44	75	37	rose	rise	VERB
gujaf-44	75	38	to	to	ADP
gujaf-44	75	39	25	25	NUM
gujaf-44	75	40	%	%	NOUN
gujaf-44	75	41	,	,	PUNCT
gujaf-44	75	42	compliance	compliance	NOUN
gujaf-44	75	43	was	be	AUX
gujaf-44	75	44	higher	high	ADJ
gujaf-44	75	45	.	.	PUNCT
gujaf-44	76	1	moreover	moreover	ADV
gujaf-44	76	2	,	,	PUNCT
gujaf-44	76	3	there	there	PRON
gujaf-44	76	4	are	be	VERB
gujaf-44	76	5	other	other	ADJ
gujaf-44	76	6	different	different	ADJ
gujaf-44	76	7	non	non	ADJ
gujaf-44	76	8	-	-	ADJ
gujaf-44	76	9	experimental	experimental	ADJ
gujaf-44	76	10	empirical	empirical	ADJ
gujaf-44	76	11	findings	finding	NOUN
gujaf-44	76	12	on	on	ADP
gujaf-44	76	13	the	the	DET
gujaf-44	76	14	relationship	relationship	NOUN
gujaf-44	76	15	between	between	ADP
gujaf-44	76	16	tax	tax	NOUN
gujaf-44	76	17	audits	audits	NOUN
gujaf-44	76	18	and	and	CCONJ
gujaf-44	76	19	tax	tax	NOUN
gujaf-44	76	20	compliance	compliance	NOUN
gujaf-44	76	21	.	.	PUNCT
gujaf-44	77	1	for	for	ADP
gujaf-44	77	2	examples	example	NOUN
gujaf-44	77	3	,	,	PUNCT
gujaf-44	77	4	hsu	hsu	PROPN
gujaf-44	77	5	(	(	PUNCT
gujaf-44	77	6	2013	2013	NUM
gujaf-44	77	7	)	)	PUNCT
gujaf-44	77	8	found	find	VERB
gujaf-44	77	9	that	that	SCONJ
gujaf-44	77	10	,	,	PUNCT
gujaf-44	77	11	tax	tax	NOUN
gujaf-44	77	12	audit	audit	NOUN
gujaf-44	77	13	greatly	greatly	ADV
gujaf-44	77	14	influences	influence	VERB
gujaf-44	77	15	tax	tax	NOUN
gujaf-44	77	16	compliance	compliance	NOUN
gujaf-44	77	17	.	.	PUNCT
gujaf-44	78	1	additionally	additionally	ADV
gujaf-44	78	2	,	,	PUNCT
gujaf-44	78	3	ebimobowei	ebimobowei	ADJ
gujaf-44	78	4	and	and	CCONJ
gujaf-44	78	5	peter	peter	PROPN
gujaf-44	78	6	(	(	PUNCT
gujaf-44	78	7	2013	2013	NUM
gujaf-44	78	8	)	)	PUNCT
gujaf-44	78	9	found	find	VERB
gujaf-44	78	10	a	a	DET
gujaf-44	78	11	significant	significant	ADJ
gujaf-44	78	12	relationship	relationship	NOUN
gujaf-44	78	13	between	between	ADP
gujaf-44	78	14	cut	cut	VERB
gujaf-44	78	15	-	-	PUNCT
gujaf-44	78	16	off	off	ADP
gujaf-44	78	17	tax	tax	NOUN
gujaf-44	78	18	audits	audits	NOUN
gujaf-44	78	19	,	,	PUNCT
gujaf-44	78	20	conditional	conditional	ADJ
gujaf-44	78	21	tax	tax	NOUN
gujaf-44	78	22	audits	audits	NOUN
gujaf-44	78	23	and	and	CCONJ
gujaf-44	78	24	random	random	ADJ
gujaf-44	78	25	tax	tax	NOUN
gujaf-44	78	26	audits	audits	NOUN
gujaf-44	78	27	and	and	CCONJ
gujaf-44	78	28	tax	tax	NOUN
gujaf-44	78	29	compliance	compliance	NOUN
gujaf-44	78	30	.	.	PUNCT
gujaf-44	79	1	furthermore	furthermore	ADV
gujaf-44	79	2	,	,	PUNCT
gujaf-44	79	3	alm	alm	PROPN
gujaf-44	79	4	,	,	PUNCT
gujaf-44	79	5	cox	cox	PROPN
gujaf-44	79	6	and	and	CCONJ
gujaf-44	79	7	sadiraj	sadiraj	ADJ
gujaf-44	79	8	(	(	PUNCT
gujaf-44	79	9	2020	2020	NUM
gujaf-44	79	10	)	)	PUNCT
gujaf-44	79	11	argued	argue	VERB
gujaf-44	79	12	that	that	SCONJ
gujaf-44	79	13	high	high	ADJ
gujaf-44	79	14	audits	audits	NOUN
gujaf-44	79	15	rates	rate	NOUN
gujaf-44	79	16	increase	increase	VERB
gujaf-44	79	17	compliance	compliance	NOUN
gujaf-44	79	18	.	.	PUNCT
gujaf-44	80	1	following	follow	VERB
gujaf-44	80	2	the	the	DET
gujaf-44	80	3	above	above	ADJ
gujaf-44	80	4	findings	finding	NOUN
gujaf-44	80	5	,	,	PUNCT
gujaf-44	80	6	and	and	CCONJ
gujaf-44	80	7	the	the	DET
gujaf-44	80	8	lack	lack	NOUN
gujaf-44	80	9	of	of	ADP
gujaf-44	80	10	empirical	empirical	ADJ
gujaf-44	80	11	study	study	NOUN
gujaf-44	80	12	to	to	ADP
gujaf-44	80	13	this	this	DET
gujaf-44	80	14	effect	effect	NOUN
gujaf-44	80	15	in	in	ADP
gujaf-44	80	16	the	the	DET
gujaf-44	80	17	upstream	upstream	ADJ
gujaf-44	80	18	nigerian	nigerian	ADJ
gujaf-44	80	19	oil	oil	NOUN
gujaf-44	80	20	sector	sector	NOUN
gujaf-44	80	21	,	,	PUNCT
gujaf-44	80	22	the	the	DET
gujaf-44	80	23	following	follow	VERB
gujaf-44	80	24	hypothesis	hypothesis	NOUN
gujaf-44	80	25	was	be	AUX
gujaf-44	80	26	proposed	propose	VERB
gujaf-44	80	27	.	.	PUNCT
gujaf-44	81	1	h2	h2	NOUN
gujaf-44	81	2	:	:	PUNCT
gujaf-44	81	3	there	there	PRON
gujaf-44	81	4	is	be	VERB
gujaf-44	81	5	no	no	DET
gujaf-44	81	6	relationship	relationship	NOUN
gujaf-44	81	7	between	between	ADP
gujaf-44	81	8	tax	tax	NOUN
gujaf-44	81	9	audits	audits	NOUN
gujaf-44	81	10	and	and	CCONJ
gujaf-44	81	11	ppt	ppt	NOUN
gujaf-44	81	12	evasion	evasion	NOUN
gujaf-44	81	13	.	.	PUNCT
gujaf-44	82	1	h2a	h2a	PRON
gujaf-44	82	2	:	:	PUNCT
gujaf-44	82	3	tax	tax	NOUN
gujaf-44	82	4	knowledge	knowledge	NOUN
gujaf-44	82	5	will	will	AUX
gujaf-44	82	6	not	not	PART
gujaf-44	82	7	mediate	mediate	VERB
gujaf-44	82	8	the	the	DET
gujaf-44	82	9	relationship	relationship	NOUN
gujaf-44	82	10	between	between	ADP
gujaf-44	82	11	tax	tax	NOUN
gujaf-44	82	12	audit	audit	NOUN
gujaf-44	82	13	and	and	CCONJ
gujaf-44	82	14	ppt	ppt	NOUN
gujaf-44	82	15	evasion	evasion	NOUN
gujaf-44	82	16	2.3.3tax	2.3.3tax	NUM
gujaf-44	82	17	complexity	complexity	NOUN
gujaf-44	82	18	and	and	CCONJ
gujaf-44	82	19	ppt	ppt	NOUN
gujaf-44	82	20	evasion	evasion	NOUN
gujaf-44	82	21	the	the	DET
gujaf-44	82	22	term	term	NOUN
gujaf-44	82	23	tax	tax	NOUN
gujaf-44	82	24	complexity	complexity	NOUN
gujaf-44	82	25	means	mean	VERB
gujaf-44	82	26	the	the	DET
gujaf-44	82	27	presence	presence	NOUN
gujaf-44	82	28	of	of	ADP
gujaf-44	82	29	ambiguity	ambiguity	NOUN
gujaf-44	82	30	in	in	ADP
gujaf-44	82	31	the	the	DET
gujaf-44	82	32	tax	tax	NOUN
gujaf-44	82	33	laws	law	NOUN
gujaf-44	82	34	and	and	CCONJ
gujaf-44	82	35	procedure	procedure	NOUN
gujaf-44	82	36	for	for	ADP
gujaf-44	82	37	tax	tax	NOUN
gujaf-44	82	38	compliance	compliance	NOUN
gujaf-44	82	39	(	(	PUNCT
gujaf-44	82	40	mckercher	mckercher	PROPN
gujaf-44	82	41	,	,	PUNCT
gujaf-44	82	42	ingraham	ingraham	PROPN
gujaf-44	82	43	,	,	PUNCT
gujaf-44	82	44	&	&	CCONJ
gujaf-44	82	45	karlinsky	karlinsky	PROPN
gujaf-44	82	46	,	,	PUNCT
gujaf-44	82	47	2005	2005	NUM
gujaf-44	82	48	)	)	PUNCT
gujaf-44	82	49	.	.	PUNCT
gujaf-44	83	1	more	more	ADV
gujaf-44	83	2	so	so	ADV
gujaf-44	83	3	,	,	PUNCT
gujaf-44	83	4	a	a	DET
gujaf-44	83	5	positive	positive	ADJ
gujaf-44	83	6	relationship	relationship	NOUN
gujaf-44	83	7	between	between	ADP
gujaf-44	83	8	tax	tax	NOUN
gujaf-44	83	9	complexity	complexity	NOUN
gujaf-44	83	10	and	and	CCONJ
gujaf-44	83	11	tax	tax	NOUN
gujaf-44	83	12	compliance	compliance	NOUN
gujaf-44	83	13	was	be	AUX
gujaf-44	83	14	found	find	VERB
gujaf-44	83	15	gusau	gusau	ADJ
gujaf-44	83	16	journal	journal	NOUN
gujaf-44	83	17	of	of	ADP
gujaf-44	83	18	accounting	accounting	NOUN
gujaf-44	83	19	and	and	CCONJ
gujaf-44	83	20	finance	finance	NOUN
gujaf-44	83	21	,	,	PUNCT
gujaf-44	83	22	vol	vol	NOUN
gujaf-44	83	23	.	.	PUNCT
gujaf-44	84	1	i	i	PRON
gujaf-44	84	2	,	,	PUNCT
gujaf-44	84	3	issue	issue	NOUN
gujaf-44	84	4	2	2	NUM
gujaf-44	84	5	,	,	PUNCT
gujaf-44	84	6	october	october	PROPN
gujaf-44	84	7	,	,	PUNCT
gujaf-44	84	8	2020	2020	NUM
gujaf-44	84	9	7	7	NUM
gujaf-44	84	10	by	by	ADP
gujaf-44	84	11	some	some	DET
gujaf-44	84	12	researchers	researcher	NOUN
gujaf-44	84	13	(	(	PUNCT
gujaf-44	84	14	kirchler	kirchler	NOUN
gujaf-44	84	15	et	et	PROPN
gujaf-44	84	16	al	al	PROPN
gujaf-44	84	17	.	.	PROPN
gujaf-44	84	18	,	,	PUNCT
gujaf-44	84	19	2006	2006	NUM
gujaf-44	84	20	)	)	PUNCT
gujaf-44	84	21	.	.	PUNCT
gujaf-44	85	1	even	even	ADV
gujaf-44	85	2	though	though	ADV
gujaf-44	85	3	,	,	PUNCT
gujaf-44	85	4	most	most	ADJ
gujaf-44	85	5	of	of	ADP
gujaf-44	85	6	the	the	DET
gujaf-44	85	7	empirical	empirical	ADJ
gujaf-44	85	8	evidence	evidence	NOUN
gujaf-44	85	9	regarding	regard	VERB
gujaf-44	85	10	the	the	DET
gujaf-44	85	11	effect	effect	NOUN
gujaf-44	85	12	of	of	ADP
gujaf-44	85	13	tax	tax	NOUN
gujaf-44	85	14	complexity	complexity	NOUN
gujaf-44	85	15	and	and	CCONJ
gujaf-44	85	16	tax	tax	NOUN
gujaf-44	85	17	compliance	compliance	NOUN
gujaf-44	85	18	largely	largely	ADV
gujaf-44	85	19	shows	show	VERB
gujaf-44	85	20	a	a	DET
gujaf-44	85	21	negative	negative	ADJ
gujaf-44	85	22	relationship	relationship	NOUN
gujaf-44	85	23	between	between	ADP
gujaf-44	85	24	complexity	complexity	NOUN
gujaf-44	85	25	and	and	CCONJ
gujaf-44	85	26	tax	tax	NOUN
gujaf-44	85	27	compliance	compliance	NOUN
gujaf-44	85	28	(	(	PUNCT
gujaf-44	85	29	mckerchar	mckerchar	PROPN
gujaf-44	85	30	,	,	PUNCT
gujaf-44	85	31	2003	2003	NUM
gujaf-44	85	32	;	;	PUNCT
gujaf-44	85	33	cox	cox	PROPN
gujaf-44	85	34	&	&	CCONJ
gujaf-44	85	35	eger	eger	PROPN
gujaf-44	85	36	,	,	PUNCT
gujaf-44	85	37	2006	2006	NUM
gujaf-44	85	38	;	;	PUNCT
gujaf-44	85	39	gambo	gambo	ADJ
gujaf-44	85	40	,	,	PUNCT
gujaf-44	85	41	mas’ud	mas’ud	ADJ
gujaf-44	85	42	,	,	PUNCT
gujaf-44	85	43	nasidi	nasidi	NOUN
gujaf-44	85	44	&	&	CCONJ
gujaf-44	85	45	oyewole	oyewole	NOUN
gujaf-44	85	46	,	,	PUNCT
gujaf-44	85	47	2014	2014	NUM
gujaf-44	85	48	)	)	PUNCT
gujaf-44	85	49	.	.	PUNCT
gujaf-44	86	1	some	some	PRON
gujaf-44	86	2	show	show	VERB
gujaf-44	86	3	insignificant	insignificant	ADJ
gujaf-44	86	4	effect	effect	NOUN
gujaf-44	86	5	of	of	ADP
gujaf-44	86	6	tax	tax	NOUN
gujaf-44	86	7	complexity	complexity	NOUN
gujaf-44	86	8	on	on	ADP
gujaf-44	86	9	tax	tax	NOUN
gujaf-44	86	10	compliance	compliance	NOUN
gujaf-44	86	11	(	(	PUNCT
gujaf-44	86	12	forest	forest	NOUN
gujaf-44	86	13	&	&	CCONJ
gujaf-44	86	14	sheffrin	sheffrin	PROPN
gujaf-44	86	15	,	,	PUNCT
gujaf-44	86	16	2002	2002	NUM
gujaf-44	86	17	)	)	PUNCT
gujaf-44	86	18	.	.	PUNCT
gujaf-44	87	1	in	in	ADP
gujaf-44	87	2	their	their	PRON
gujaf-44	87	3	own	own	ADJ
gujaf-44	87	4	study	study	NOUN
gujaf-44	87	5	,	,	PUNCT
gujaf-44	87	6	abdul	abdul	PROPN
gujaf-44	87	7	and	and	CCONJ
gujaf-44	87	8	mcfie	mcfie	PRON
gujaf-44	87	9	(	(	PUNCT
gujaf-44	87	10	2020	2020	NUM
gujaf-44	87	11	)	)	PUNCT
gujaf-44	87	12	found	find	VERB
gujaf-44	87	13	significant	significant	ADJ
gujaf-44	87	14	relationship	relationship	NOUN
gujaf-44	87	15	between	between	ADP
gujaf-44	87	16	tax	tax	NOUN
gujaf-44	87	17	complexity	complexity	NOUN
gujaf-44	87	18	and	and	CCONJ
gujaf-44	87	19	fairness	fairness	NOUN
gujaf-44	87	20	.	.	PUNCT
gujaf-44	88	1	ma	ma	PROPN
gujaf-44	88	2	,	,	PUNCT
gujaf-44	88	3	guo	guo	PROPN
gujaf-44	88	4	and	and	CCONJ
gujaf-44	88	5	yu	yu	PROPN
gujaf-44	88	6	(	(	PUNCT
gujaf-44	88	7	2020	2020	NUM
gujaf-44	88	8	)	)	PUNCT
gujaf-44	88	9	found	find	VERB
gujaf-44	88	10	a	a	DET
gujaf-44	88	11	significant	significant	ADJ
gujaf-44	88	12	relationship	relationship	NOUN
gujaf-44	88	13	between	between	ADP
gujaf-44	88	14	tax	tax	NOUN
gujaf-44	88	15	complexity	complexity	NOUN
gujaf-44	88	16	and	and	CCONJ
gujaf-44	88	17	tax	tax	NOUN
gujaf-44	88	18	avoidance	avoidance	NOUN
gujaf-44	88	19	.	.	PUNCT
gujaf-44	89	1	furthermore	furthermore	ADV
gujaf-44	89	2	,	,	PUNCT
gujaf-44	89	3	tax	tax	NOUN
gujaf-44	89	4	complexity	complexity	NOUN
gujaf-44	89	5	has	have	VERB
gujaf-44	89	6	significant	significant	ADJ
gujaf-44	89	7	influence	influence	NOUN
gujaf-44	89	8	on	on	ADP
gujaf-44	89	9	tax	tax	NOUN
gujaf-44	89	10	compliance	compliance	NOUN
gujaf-44	89	11	(	(	PUNCT
gujaf-44	89	12	heang	heang	PROPN
gujaf-44	89	13	&	&	CCONJ
gujaf-44	89	14	yongjin	yongjin	PROPN
gujaf-44	89	15	,	,	PUNCT
gujaf-44	89	16	2020	2020	NUM
gujaf-44	89	17	)	)	PUNCT
gujaf-44	89	18	.	.	PUNCT
gujaf-44	90	1	based	base	VERB
gujaf-44	90	2	on	on	ADP
gujaf-44	90	3	the	the	DET
gujaf-44	90	4	above	above	ADJ
gujaf-44	90	5	empirical	empirical	ADJ
gujaf-44	90	6	evidence	evidence	NOUN
gujaf-44	90	7	,	,	PUNCT
gujaf-44	90	8	followed	follow	VERB
gujaf-44	90	9	by	by	ADP
gujaf-44	90	10	lack	lack	NOUN
gujaf-44	90	11	of	of	ADP
gujaf-44	90	12	empirical	empirical	ADJ
gujaf-44	90	13	study	study	NOUN
gujaf-44	90	14	to	to	ADP
gujaf-44	90	15	that	that	DET
gujaf-44	90	16	effect	effect	NOUN
gujaf-44	90	17	in	in	ADP
gujaf-44	90	18	the	the	DET
gujaf-44	90	19	upstream	upstream	ADJ
gujaf-44	90	20	nigerian	nigerian	ADJ
gujaf-44	90	21	oil	oil	NOUN
gujaf-44	90	22	and	and	CCONJ
gujaf-44	90	23	gas	gas	NOUN
gujaf-44	90	24	sector	sector	NOUN
gujaf-44	90	25	,	,	PUNCT
gujaf-44	90	26	the	the	DET
gujaf-44	90	27	following	follow	VERB
gujaf-44	90	28	hypothesis	hypothesis	NOUN
gujaf-44	90	29	was	be	AUX
gujaf-44	90	30	proposed	propose	VERB
gujaf-44	90	31	.	.	PUNCT
gujaf-44	91	1	h3	h3	NOUN
gujaf-44	91	2	:	:	PUNCT
gujaf-44	91	3	there	there	PRON
gujaf-44	91	4	is	be	VERB
gujaf-44	91	5	no	no	DET
gujaf-44	91	6	relationship	relationship	NOUN
gujaf-44	91	7	between	between	ADP
gujaf-44	91	8	tax	tax	NOUN
gujaf-44	91	9	complexity	complexity	NOUN
gujaf-44	91	10	and	and	CCONJ
gujaf-44	91	11	ppt	ppt	NOUN
gujaf-44	91	12	evasion	evasion	NOUN
gujaf-44	91	13	.	.	PUNCT
gujaf-44	92	1	h3a	h3a	NOUN
gujaf-44	92	2	:	:	PUNCT
gujaf-44	92	3	tax	tax	NOUN
gujaf-44	92	4	knowledge	knowledge	NOUN
gujaf-44	92	5	will	will	AUX
gujaf-44	92	6	not	not	PART
gujaf-44	92	7	mediate	mediate	VERB
gujaf-44	92	8	the	the	DET
gujaf-44	92	9	relationship	relationship	NOUN
gujaf-44	92	10	between	between	ADP
gujaf-44	92	11	tax	tax	NOUN
gujaf-44	92	12	complexity	complexity	NOUN
gujaf-44	92	13	and	and	CCONJ
gujaf-44	92	14	ppt	ppt	NOUN
gujaf-44	92	15	evasion	evasion	NOUN
gujaf-44	92	16	.	.	PUNCT
gujaf-44	93	1	2.4	2.4	NUM
gujaf-44	93	2	theoretical	theoretical	ADJ
gujaf-44	93	3	framework	framework	NOUN
gujaf-44	93	4	the	the	DET
gujaf-44	93	5	conceptual	conceptual	ADJ
gujaf-44	93	6	framework	framework	NOUN
gujaf-44	93	7	is	be	AUX
gujaf-44	93	8	a	a	DET
gujaf-44	93	9	diagram	diagram	NOUN
gujaf-44	93	10	that	that	PRON
gujaf-44	93	11	links	link	VERB
gujaf-44	93	12	variables	variable	NOUN
gujaf-44	93	13	diagrammatically	diagrammatically	ADV
gujaf-44	93	14	and	and	CCONJ
gujaf-44	93	15	logically	logically	ADV
gujaf-44	93	16	in	in	ADP
gujaf-44	93	17	order	order	NOUN
gujaf-44	93	18	to	to	PART
gujaf-44	93	19	show	show	VERB
gujaf-44	93	20	the	the	DET
gujaf-44	93	21	relationship	relationship	NOUN
gujaf-44	93	22	amongst	amongst	ADP
gujaf-44	93	23	the	the	DET
gujaf-44	93	24	constructs	construct	NOUN
gujaf-44	93	25	in	in	ADP
gujaf-44	93	26	a	a	DET
gujaf-44	93	27	proposed	propose	VERB
gujaf-44	93	28	model	model	NOUN
gujaf-44	93	29	.	.	PUNCT
gujaf-44	94	1	the	the	DET
gujaf-44	94	2	conceptual	conceptual	ADJ
gujaf-44	94	3	framework	framework	NOUN
gujaf-44	94	4	is	be	AUX
gujaf-44	94	5	needed	need	VERB
gujaf-44	94	6	to	to	PART
gujaf-44	94	7	understand	understand	VERB
gujaf-44	94	8	the	the	DET
gujaf-44	94	9	extent	extent	NOUN
gujaf-44	94	10	of	of	ADP
gujaf-44	94	11	petroleum	petroleum	NOUN
gujaf-44	94	12	profit	profit	NOUN
gujaf-44	94	13	tax	tax	NOUN
gujaf-44	94	14	evasion	evasion	NOUN
gujaf-44	94	15	behaviour	behaviour	NOUN
gujaf-44	94	16	of	of	ADP
gujaf-44	94	17	oil	oil	NOUN
gujaf-44	94	18	and	and	CCONJ
gujaf-44	94	19	gas	gas	NOUN
gujaf-44	94	20	taxpayers	taxpayer	NOUN
gujaf-44	94	21	,	,	PUNCT
gujaf-44	94	22	specifically	specifically	ADV
gujaf-44	94	23	among	among	ADP
gujaf-44	94	24	oil	oil	NOUN
gujaf-44	94	25	and	and	CCONJ
gujaf-44	94	26	gas	gas	NOUN
gujaf-44	94	27	companies	company	NOUN
gujaf-44	94	28	operating	operate	VERB
gujaf-44	94	29	in	in	ADP
gujaf-44	94	30	nigeria	nigeria	PROPN
gujaf-44	94	31	,	,	PUNCT
gujaf-44	94	32	such	such	ADJ
gujaf-44	94	33	conceptual	conceptual	ADJ
gujaf-44	94	34	framework	framework	NOUN
gujaf-44	94	35	maybe	maybe	ADV
gujaf-44	94	36	required	require	VERB
gujaf-44	94	37	.	.	PUNCT
gujaf-44	95	1	to	to	PART
gujaf-44	95	2	understand	understand	VERB
gujaf-44	95	3	tax	tax	NOUN
gujaf-44	95	4	evasion	evasion	NOUN
gujaf-44	95	5	behavior	behavior	NOUN
gujaf-44	95	6	in	in	ADP
gujaf-44	95	7	nigerian	nigerian	ADJ
gujaf-44	95	8	oil	oil	NOUN
gujaf-44	95	9	and	and	CCONJ
gujaf-44	95	10	gas	gas	NOUN
gujaf-44	95	11	sector	sector	NOUN
gujaf-44	95	12	,	,	PUNCT
gujaf-44	95	13	the	the	DET
gujaf-44	95	14	framework	framework	NOUN
gujaf-44	95	15	of	of	ADP
gujaf-44	95	16	this	this	DET
gujaf-44	95	17	study	study	NOUN
gujaf-44	95	18	includes	include	VERB
gujaf-44	95	19	tax	tax	NOUN
gujaf-44	95	20	complexity	complexity	NOUN
gujaf-44	95	21	,	,	PUNCT
gujaf-44	95	22	tax	tax	NOUN
gujaf-44	95	23	agent	agent	NOUN
gujaf-44	95	24	,	,	PUNCT
gujaf-44	95	25	tax	tax	NOUN
gujaf-44	95	26	audits	audits	NOUN
gujaf-44	95	27	and	and	CCONJ
gujaf-44	95	28	petroleum	petroleum	NOUN
gujaf-44	95	29	profit	profit	NOUN
gujaf-44	95	30	tax	tax	NOUN
gujaf-44	95	31	evasion	evasion	NOUN
gujaf-44	95	32	,	,	PUNCT
gujaf-44	95	33	while	while	SCONJ
gujaf-44	95	34	tax	tax	NOUN
gujaf-44	95	35	knowledge	knowledge	NOUN
gujaf-44	95	36	serves	serve	VERB
gujaf-44	95	37	as	as	ADP
gujaf-44	95	38	mediating	mediate	VERB
gujaf-44	95	39	variable	variable	NOUN
gujaf-44	95	40	.	.	PUNCT
gujaf-44	96	1	the	the	DET
gujaf-44	96	2	framework	framework	NOUN
gujaf-44	96	3	is	be	AUX
gujaf-44	96	4	depicted	depict	VERB
gujaf-44	96	5	in	in	ADP
gujaf-44	96	6	figure	figure	NOUN
gujaf-44	96	7	1	1	NUM
gujaf-44	96	8	below	below	ADV
gujaf-44	96	9	.	.	PUNCT
gujaf-44	97	1	gusau	gusau	ADJ
gujaf-44	97	2	journal	journal	PROPN
gujaf-44	97	3	of	of	ADP
gujaf-44	97	4	accounting	accounting	NOUN
gujaf-44	97	5	and	and	CCONJ
gujaf-44	97	6	finance	finance	NOUN
gujaf-44	97	7	,	,	PUNCT
gujaf-44	97	8	vol	vol	NOUN
gujaf-44	97	9	.	.	PUNCT
gujaf-44	98	1	i	i	PRON
gujaf-44	98	2	,	,	PUNCT
gujaf-44	98	3	issue	issue	NOUN
gujaf-44	98	4	2	2	NUM
gujaf-44	98	5	,	,	PUNCT
gujaf-44	98	6	october	october	PROPN
gujaf-44	98	7	,	,	PUNCT
gujaf-44	98	8	2020	2020	NUM
gujaf-44	98	9	8	8	NUM
gujaf-44	98	10	figure	figure	NOUN
gujaf-44	98	11	1	1	NUM
gujaf-44	98	12	.	.	PUNCT
gujaf-44	98	13	proposed	propose	VERB
gujaf-44	98	14	conceptual	conceptual	ADJ
gujaf-44	98	15	framework	framework	NOUN
gujaf-44	98	16	3	3	X
gujaf-44	98	17	.	.	X
gujaf-44	98	18	underpinning	underpin	VERB
gujaf-44	98	19	theory	theory	NOUN
gujaf-44	98	20	underpinning	underpin	VERB
gujaf-44	98	21	theory	theory	NOUN
gujaf-44	98	22	is	be	AUX
gujaf-44	98	23	regarded	regard	VERB
gujaf-44	98	24	as	as	ADP
gujaf-44	98	25	the	the	DET
gujaf-44	98	26	foundation	foundation	NOUN
gujaf-44	98	27	of	of	ADP
gujaf-44	98	28	scientific	scientific	ADJ
gujaf-44	98	29	and	and	CCONJ
gujaf-44	98	30	philosophical	philosophical	ADJ
gujaf-44	98	31	studies	study	NOUN
gujaf-44	98	32	,	,	PUNCT
gujaf-44	98	33	which	which	PRON
gujaf-44	98	34	assist	assist	VERB
gujaf-44	98	35	the	the	DET
gujaf-44	98	36	researcher	researcher	NOUN
gujaf-44	98	37	to	to	PART
gujaf-44	98	38	carry	carry	VERB
gujaf-44	98	39	out	out	ADP
gujaf-44	98	40	a	a	DET
gujaf-44	98	41	thorough	thorough	ADJ
gujaf-44	98	42	and	and	CCONJ
gujaf-44	98	43	comprehensive	comprehensive	ADJ
gujaf-44	98	44	work	work	NOUN
gujaf-44	98	45	in	in	ADP
gujaf-44	98	46	a	a	DET
gujaf-44	98	47	study	study	NOUN
gujaf-44	98	48	.	.	PUNCT
gujaf-44	99	1	this	this	PRON
gujaf-44	99	2	is	be	AUX
gujaf-44	99	3	because	because	SCONJ
gujaf-44	99	4	it	it	PRON
gujaf-44	99	5	offers	offer	VERB
gujaf-44	99	6	useful	useful	ADJ
gujaf-44	99	7	guides	guide	NOUN
gujaf-44	99	8	from	from	ADP
gujaf-44	99	9	the	the	DET
gujaf-44	99	10	data	datum	NOUN
gujaf-44	99	11	collection	collection	NOUN
gujaf-44	99	12	point	point	NOUN
gujaf-44	99	13	to	to	ADP
gujaf-44	99	14	analysis	analysis	NOUN
gujaf-44	99	15	stage	stage	NOUN
gujaf-44	99	16	(	(	PUNCT
gujaf-44	99	17	iyamu	iyamu	PROPN
gujaf-44	99	18	,	,	PUNCT
gujaf-44	99	19	2013	2013	NUM
gujaf-44	99	20	)	)	PUNCT
gujaf-44	99	21	.	.	PUNCT
gujaf-44	100	1	indeed	indeed	ADV
gujaf-44	100	2	,	,	PUNCT
gujaf-44	100	3	the	the	DET
gujaf-44	100	4	rationale	rationale	NOUN
gujaf-44	100	5	behind	behind	ADP
gujaf-44	100	6	the	the	DET
gujaf-44	100	7	failure	failure	NOUN
gujaf-44	100	8	of	of	ADP
gujaf-44	100	9	taxpayers	taxpayer	NOUN
gujaf-44	100	10	to	to	PART
gujaf-44	100	11	comply	comply	VERB
gujaf-44	100	12	emanated	emanate	VERB
gujaf-44	100	13	from	from	ADP
gujaf-44	100	14	the	the	DET
gujaf-44	100	15	construction	construction	NOUN
gujaf-44	100	16	of	of	ADP
gujaf-44	100	17	theory	theory	NOUN
gujaf-44	100	18	,	,	PUNCT
gujaf-44	100	19	which	which	PRON
gujaf-44	100	20	is	be	AUX
gujaf-44	100	21	built	build	VERB
gujaf-44	100	22	on	on	ADP
gujaf-44	100	23	the	the	DET
gujaf-44	100	24	assumption	assumption	NOUN
gujaf-44	100	25	that	that	SCONJ
gujaf-44	100	26	human	human	ADJ
gujaf-44	100	27	behavior	behavior	NOUN
gujaf-44	100	28	is	be	AUX
gujaf-44	100	29	dynamic	dynamic	ADJ
gujaf-44	100	30	,	,	PUNCT
gujaf-44	100	31	and	and	CCONJ
gujaf-44	100	32	this	this	PRON
gujaf-44	100	33	motivates	motivate	VERB
gujaf-44	100	34	all	all	DET
gujaf-44	100	35	aspect	aspect	NOUN
gujaf-44	100	36	of	of	ADP
gujaf-44	100	37	economic	economic	ADJ
gujaf-44	100	38	undertaking	undertaking	NOUN
gujaf-44	100	39	by	by	ADP
gujaf-44	100	40	individuals	individual	NOUN
gujaf-44	100	41	.	.	PUNCT
gujaf-44	101	1	the	the	DET
gujaf-44	101	2	economic	economic	ADJ
gujaf-44	101	3	behavior	behavior	NOUN
gujaf-44	101	4	here	here	ADV
gujaf-44	101	5	simply	simply	ADV
gujaf-44	101	6	means	mean	VERB
gujaf-44	101	7	,	,	PUNCT
gujaf-44	101	8	an	an	DET
gujaf-44	101	9	individual	individual	NOUN
gujaf-44	101	10	’s	’s	PART
gujaf-44	101	11	compare	compare	NOUN
gujaf-44	101	12	cost	cost	NOUN
gujaf-44	101	13	and	and	CCONJ
gujaf-44	101	14	benefit	benefit	NOUN
gujaf-44	101	15	of	of	ADP
gujaf-44	101	16	their	their	PRON
gujaf-44	101	17	activities	activity	NOUN
gujaf-44	101	18	,	,	PUNCT
gujaf-44	101	19	which	which	PRON
gujaf-44	101	20	is	be	AUX
gujaf-44	101	21	purely	purely	ADV
gujaf-44	101	22	based	base	VERB
gujaf-44	101	23	on	on	ADP
gujaf-44	101	24	deterrence	deterrence	NOUN
gujaf-44	101	25	theory	theory	NOUN
gujaf-44	101	26	(	(	PUNCT
gujaf-44	101	27	becker	becker	NOUN
gujaf-44	101	28	,	,	PUNCT
gujaf-44	101	29	1968	1968	NUM
gujaf-44	101	30	;	;	PUNCT
gujaf-44	101	31	allingham	allingham	PROPN
gujaf-44	101	32	&	&	CCONJ
gujaf-44	101	33	sandmo	sandmo	PROPN
gujaf-44	101	34	,	,	PUNCT
gujaf-44	101	35	1972	1972	NUM
gujaf-44	101	36	;	;	PUNCT
gujaf-44	101	37	brooks	brooks	PROPN
gujaf-44	101	38	,	,	PUNCT
gujaf-44	101	39	1998	1998	NUM
gujaf-44	101	40	)	)	PUNCT
gujaf-44	101	41	.	.	PUNCT
gujaf-44	102	1	hence	hence	ADV
gujaf-44	102	2	,	,	PUNCT
gujaf-44	102	3	economic	economic	ADJ
gujaf-44	102	4	deterrence	deterrence	NOUN
gujaf-44	102	5	theory	theory	NOUN
gujaf-44	102	6	was	be	AUX
gujaf-44	102	7	chosen	choose	VERB
gujaf-44	102	8	to	to	PART
gujaf-44	102	9	underpin	underpin	VERB
gujaf-44	102	10	the	the	DET
gujaf-44	102	11	current	current	ADJ
gujaf-44	102	12	study	study	NOUN
gujaf-44	102	13	.	.	PUNCT
gujaf-44	103	1	3.1	3.1	NUM
gujaf-44	103	2	economic	economic	ADJ
gujaf-44	103	3	deterrence	deterrence	NOUN
gujaf-44	103	4	theory	theory	NOUN
gujaf-44	103	5	initially	initially	ADV
gujaf-44	103	6	,	,	PUNCT
gujaf-44	103	7	becker	becker	PROPN
gujaf-44	103	8	in	in	ADP
gujaf-44	103	9	1968	1968	NUM
gujaf-44	103	10	proposed	propose	VERB
gujaf-44	103	11	deterrence	deterrence	NOUN
gujaf-44	103	12	theory	theory	NOUN
gujaf-44	103	13	by	by	ADP
gujaf-44	103	14	using	use	VERB
gujaf-44	103	15	the	the	DET
gujaf-44	103	16	economic	economic	ADJ
gujaf-44	103	17	crime	crime	NOUN
gujaf-44	103	18	model	model	NOUN
gujaf-44	103	19	,	,	PUNCT
gujaf-44	103	20	which	which	PRON
gujaf-44	103	21	is	be	AUX
gujaf-44	103	22	utilized	utilize	VERB
gujaf-44	103	23	to	to	PART
gujaf-44	103	24	combat	combat	VERB
gujaf-44	103	25	illegal	illegal	ADJ
gujaf-44	103	26	actions	action	NOUN
gujaf-44	103	27	.	.	PUNCT
gujaf-44	104	1	becker	becker	PROPN
gujaf-44	104	2	's	's	PART
gujaf-44	104	3	(	(	PUNCT
gujaf-44	104	4	1968	1968	NUM
gujaf-44	104	5	)	)	PUNCT
gujaf-44	104	6	presumption	presumption	NOUN
gujaf-44	104	7	implies	imply	VERB
gujaf-44	104	8	that	that	SCONJ
gujaf-44	104	9	taxpayers	taxpayer	NOUN
gujaf-44	104	10	have	have	VERB
gujaf-44	104	11	a	a	DET
gujaf-44	104	12	rational	rational	ADJ
gujaf-44	104	13	behaviour	behaviour	NOUN
gujaf-44	104	14	;	;	PUNCT
gujaf-44	104	15	each	each	DET
gujaf-44	104	16	taxpayer	taxpayer	NOUN
gujaf-44	104	17	is	be	AUX
gujaf-44	104	18	presumed	presume	VERB
gujaf-44	104	19	to	to	PART
gujaf-44	104	20	increase	increase	VERB
gujaf-44	104	21	the	the	DET
gujaf-44	104	22	expected	expect	VERB
gujaf-44	104	23	utility	utility	NOUN
gujaf-44	104	24	of	of	ADP
gujaf-44	104	25	the	the	DET
gujaf-44	104	26	gamble	gamble	NOUN
gujaf-44	104	27	of	of	ADP
gujaf-44	104	28	the	the	DET
gujaf-44	104	29	tax	tax	NOUN
gujaf-44	104	30	evasion	evasion	NOUN
gujaf-44	104	31	,	,	PUNCT
gujaf-44	104	32	weighing	weigh	VERB
gujaf-44	104	33	the	the	DET
gujaf-44	104	34	benefits	benefit	NOUN
gujaf-44	104	35	from	from	ADP
gujaf-44	104	36	successful	successful	ADJ
gujaf-44	104	37	tax	tax	NOUN
gujaf-44	104	38	evasion	evasion	NOUN
gujaf-44	104	39	against	against	ADP
gujaf-44	104	40	the	the	DET
gujaf-44	104	41	tax	tax	NOUN
gujaf-44	104	42	audit	audit	NOUN
gujaf-44	104	43	and	and	CCONJ
gujaf-44	104	44	penalty	penalty	NOUN
gujaf-44	104	45	.	.	PUNCT
gujaf-44	105	1	this	this	DET
gujaf-44	105	2	theory	theory	NOUN
gujaf-44	105	3	assumes	assume	VERB
gujaf-44	105	4	that	that	SCONJ
gujaf-44	105	5	taxpayers	taxpayer	NOUN
gujaf-44	105	6	prefer	prefer	VERB
gujaf-44	105	7	to	to	PART
gujaf-44	105	8	evade	evade	VERB
gujaf-44	105	9	taxes	taxis	NOUN
gujaf-44	105	10	when	when	SCONJ
gujaf-44	105	11	the	the	DET
gujaf-44	105	12	predicted	predict	VERB
gujaf-44	105	13	benefit	benefit	NOUN
gujaf-44	105	14	outweighs	outweigh	VERB
gujaf-44	105	15	the	the	DET
gujaf-44	105	16	value	value	NOUN
gujaf-44	105	17	of	of	ADP
gujaf-44	105	18	legal	legal	ADJ
gujaf-44	105	19	tax	tax	NOUN
gujaf-44	105	20	statements	statement	NOUN
gujaf-44	105	21	.	.	PUNCT
gujaf-44	106	1	likewise	likewise	ADV
gujaf-44	106	2	,	,	PUNCT
gujaf-44	106	3	this	this	DET
gujaf-44	106	4	theory	theory	NOUN
gujaf-44	106	5	postulates	postulate	VERB
gujaf-44	106	6	that	that	SCONJ
gujaf-44	106	7	the	the	DET
gujaf-44	106	8	decision	decision	NOUN
gujaf-44	106	9	tax	tax	NOUN
gujaf-44	106	10	complexity	complexity	NOUN
gujaf-44	106	11	tax	tax	NOUN
gujaf-44	106	12	agent	agent	NOUN
gujaf-44	106	13	petroleum	petroleum	NOUN
gujaf-44	106	14	profit	profit	NOUN
gujaf-44	106	15	tax	tax	NOUN
gujaf-44	106	16	evasion	evasion	NOUN
gujaf-44	106	17	tax	tax	NOUN
gujaf-44	106	18	audit	audit	NOUN
gujaf-44	106	19	tax	tax	NOUN
gujaf-44	106	20	knowledge	knowledge	NOUN
gujaf-44	106	21	gusau	gusau	PROPN
gujaf-44	106	22	journal	journal	PROPN
gujaf-44	106	23	of	of	ADP
gujaf-44	106	24	accounting	accounting	NOUN
gujaf-44	106	25	and	and	CCONJ
gujaf-44	106	26	finance	finance	NOUN
gujaf-44	106	27	,	,	PUNCT
gujaf-44	106	28	vol	vol	NOUN
gujaf-44	106	29	.	.	PUNCT
gujaf-44	107	1	i	i	PRON
gujaf-44	107	2	,	,	PUNCT
gujaf-44	107	3	issue	issue	NOUN
gujaf-44	107	4	2	2	NUM
gujaf-44	107	5	,	,	PUNCT
gujaf-44	107	6	october	october	PROPN
gujaf-44	107	7	,	,	PUNCT
gujaf-44	107	8	2020	2020	NUM
gujaf-44	107	9	9	9	NUM
gujaf-44	107	10	of	of	ADP
gujaf-44	107	11	taxpayers	taxpayer	NOUN
gujaf-44	107	12	to	to	PART
gujaf-44	107	13	comply	comply	VERB
gujaf-44	107	14	is	be	AUX
gujaf-44	107	15	made	make	VERB
gujaf-44	107	16	in	in	ADP
gujaf-44	107	17	an	an	DET
gujaf-44	107	18	environment	environment	NOUN
gujaf-44	107	19	of	of	ADP
gujaf-44	107	20	uncertainty	uncertainty	NOUN
gujaf-44	107	21	based	base	VERB
gujaf-44	107	22	on	on	ADP
gujaf-44	107	23	the	the	DET
gujaf-44	107	24	fear	fear	NOUN
gujaf-44	107	25	of	of	ADP
gujaf-44	107	26	being	be	AUX
gujaf-44	107	27	caught	catch	VERB
gujaf-44	107	28	and	and	CCONJ
gujaf-44	107	29	punished	punish	VERB
gujaf-44	107	30	.	.	PUNCT
gujaf-44	108	1	in	in	ADP
gujaf-44	108	2	the	the	DET
gujaf-44	108	3	study	study	NOUN
gujaf-44	108	4	of	of	ADP
gujaf-44	108	5	tax	tax	NOUN
gujaf-44	108	6	evasion	evasion	NOUN
gujaf-44	108	7	behaviour	behaviour	NOUN
gujaf-44	108	8	,	,	PUNCT
gujaf-44	108	9	the	the	DET
gujaf-44	108	10	deterrence	deterrence	NOUN
gujaf-44	108	11	model	model	NOUN
gujaf-44	108	12	was	be	AUX
gujaf-44	108	13	first	first	ADV
gujaf-44	108	14	formulated	formulate	VERB
gujaf-44	108	15	by	by	ADP
gujaf-44	108	16	allingham	allingham	NOUN
gujaf-44	108	17	and	and	CCONJ
gujaf-44	108	18	sandmo	sandmo	NOUN
gujaf-44	108	19	(	(	PUNCT
gujaf-44	108	20	1972	1972	NUM
gujaf-44	108	21	)	)	PUNCT
gujaf-44	108	22	who	who	PRON
gujaf-44	108	23	modified	modify	VERB
gujaf-44	108	24	and	and	CCONJ
gujaf-44	108	25	developed	develop	VERB
gujaf-44	108	26	the	the	DET
gujaf-44	108	27	model	model	NOUN
gujaf-44	108	28	of	of	ADP
gujaf-44	108	29	the	the	DET
gujaf-44	108	30	economics	economic	NOUN
gujaf-44	108	31	of	of	ADP
gujaf-44	108	32	crime	crime	NOUN
gujaf-44	108	33	by	by	ADP
gujaf-44	108	34	becker	becker	PROPN
gujaf-44	108	35	(	(	PUNCT
gujaf-44	108	36	1986	1986	NUM
gujaf-44	108	37	)	)	PUNCT
gujaf-44	108	38	.	.	PUNCT
gujaf-44	109	1	in	in	ADP
gujaf-44	109	2	this	this	DET
gujaf-44	109	3	model	model	NOUN
gujaf-44	109	4	taxpayers	taxpayer	NOUN
gujaf-44	109	5	have	have	VERB
gujaf-44	109	6	to	to	PART
gujaf-44	109	7	make	make	VERB
gujaf-44	109	8	the	the	DET
gujaf-44	109	9	decision	decision	NOUN
gujaf-44	109	10	based	base	VERB
gujaf-44	109	11	on	on	ADP
gujaf-44	109	12	the	the	DET
gujaf-44	109	13	potential	potential	ADJ
gujaf-44	109	14	cost	cost	NOUN
gujaf-44	109	15	and/or	and/or	CCONJ
gujaf-44	109	16	benefit	benefit	NOUN
gujaf-44	109	17	of	of	ADP
gujaf-44	109	18	tax	tax	NOUN
gujaf-44	109	19	evasion	evasion	NOUN
gujaf-44	109	20	to	to	PART
gujaf-44	109	21	maximize	maximize	VERB
gujaf-44	109	22	the	the	DET
gujaf-44	109	23	expected	expect	VERB
gujaf-44	109	24	utility	utility	NOUN
gujaf-44	109	25	,	,	PUNCT
gujaf-44	109	26	taxpayers	taxpayer	NOUN
gujaf-44	109	27	will	will	AUX
gujaf-44	109	28	weigh	weigh	VERB
gujaf-44	109	29	the	the	DET
gujaf-44	109	30	benefits	benefit	NOUN
gujaf-44	109	31	derived	derive	VERB
gujaf-44	109	32	from	from	ADP
gujaf-44	109	33	evasion	evasion	NOUN
gujaf-44	109	34	whether	whether	SCONJ
gujaf-44	109	35	are	be	AUX
gujaf-44	109	36	greater	great	ADJ
gujaf-44	109	37	than	than	ADP
gujaf-44	109	38	the	the	DET
gujaf-44	109	39	fines	fine	NOUN
gujaf-44	109	40	or	or	CCONJ
gujaf-44	109	41	punishment	punishment	NOUN
gujaf-44	109	42	when	when	SCONJ
gujaf-44	109	43	being	be	AUX
gujaf-44	109	44	caught	catch	VERB
gujaf-44	109	45	later	later	ADV
gujaf-44	109	46	,	,	PUNCT
gujaf-44	109	47	before	before	SCONJ
gujaf-44	109	48	they	they	PRON
gujaf-44	109	49	decided	decide	VERB
gujaf-44	109	50	to	to	PART
gujaf-44	109	51	engage	engage	VERB
gujaf-44	109	52	in	in	ADP
gujaf-44	109	53	the	the	DET
gujaf-44	109	54	activities	activity	NOUN
gujaf-44	109	55	of	of	ADP
gujaf-44	109	56	evasion	evasion	NOUN
gujaf-44	109	57	.	.	PUNCT
gujaf-44	110	1	it	it	PRON
gujaf-44	110	2	also	also	ADV
gujaf-44	110	3	depends	depend	VERB
gujaf-44	110	4	on	on	ADP
gujaf-44	110	5	the	the	DET
gujaf-44	110	6	level	level	NOUN
gujaf-44	110	7	of	of	ADP
gujaf-44	110	8	risk	risk	NOUN
gujaf-44	110	9	preference	preference	NOUN
gujaf-44	110	10	of	of	ADP
gujaf-44	110	11	the	the	DET
gujaf-44	110	12	taxpayers	taxpayer	NOUN
gujaf-44	110	13	.	.	PUNCT
gujaf-44	111	1	similarly	similarly	ADV
gujaf-44	111	2	,	,	PUNCT
gujaf-44	111	3	hanefah	hanefah	INTJ
gujaf-44	111	4	(	(	PUNCT
gujaf-44	111	5	2007	2007	NUM
gujaf-44	111	6	)	)	PUNCT
gujaf-44	111	7	argued	argue	VERB
gujaf-44	111	8	that	that	SCONJ
gujaf-44	111	9	the	the	DET
gujaf-44	111	10	principle	principle	NOUN
gujaf-44	111	11	of	of	ADP
gujaf-44	111	12	the	the	DET
gujaf-44	111	13	theory	theory	NOUN
gujaf-44	111	14	is	be	AUX
gujaf-44	111	15	that	that	SCONJ
gujaf-44	111	16	if	if	SCONJ
gujaf-44	111	17	the	the	DET
gujaf-44	111	18	probability	probability	NOUN
gujaf-44	111	19	of	of	ADP
gujaf-44	111	20	detection	detection	NOUN
gujaf-44	111	21	is	be	AUX
gujaf-44	111	22	high	high	ADJ
gujaf-44	111	23	and/or	and/or	CCONJ
gujaf-44	111	24	punishment	punishment	NOUN
gujaf-44	111	25	of	of	ADP
gujaf-44	111	26	the	the	DET
gujaf-44	111	27	criminal	criminal	NOUN
gujaf-44	111	28	is	be	AUX
gujaf-44	111	29	high	high	ADJ
gujaf-44	111	30	,	,	PUNCT
gujaf-44	111	31	then	then	ADV
gujaf-44	111	32	this	this	PRON
gujaf-44	111	33	would	would	AUX
gujaf-44	111	34	deter	deter	VERB
gujaf-44	111	35	individuals	individual	NOUN
gujaf-44	111	36	from	from	ADP
gujaf-44	111	37	committing	commit	VERB
gujaf-44	111	38	crimes	crime	NOUN
gujaf-44	111	39	.	.	PUNCT
gujaf-44	112	1	consequently	consequently	ADV
gujaf-44	112	2	,	,	PUNCT
gujaf-44	112	3	economic	economic	ADJ
gujaf-44	112	4	deterrence	deterrence	NOUN
gujaf-44	112	5	theory	theory	NOUN
gujaf-44	112	6	serves	serve	VERB
gujaf-44	112	7	as	as	ADP
gujaf-44	112	8	the	the	DET
gujaf-44	112	9	foundation	foundation	NOUN
gujaf-44	112	10	of	of	ADP
gujaf-44	112	11	this	this	DET
gujaf-44	112	12	study	study	NOUN
gujaf-44	112	13	.	.	PUNCT
gujaf-44	113	1	4	4	X
gujaf-44	113	2	.	.	X
gujaf-44	113	3	methodology	methodology	VERB
gujaf-44	113	4	the	the	DET
gujaf-44	113	5	propositions	proposition	NOUN
gujaf-44	113	6	and	and	CCONJ
gujaf-44	113	7	model	model	NOUN
gujaf-44	113	8	set	set	VERB
gujaf-44	113	9	out	out	ADP
gujaf-44	113	10	above	above	ADV
gujaf-44	113	11	will	will	AUX
gujaf-44	113	12	be	be	AUX
gujaf-44	113	13	tested	test	VERB
gujaf-44	113	14	empirically	empirically	ADV
gujaf-44	113	15	.	.	PUNCT
gujaf-44	114	1	this	this	DET
gujaf-44	114	2	study	study	NOUN
gujaf-44	114	3	is	be	AUX
gujaf-44	114	4	going	go	VERB
gujaf-44	114	5	to	to	PART
gujaf-44	114	6	employ	employ	VERB
gujaf-44	114	7	a	a	DET
gujaf-44	114	8	quantitative	quantitative	ADJ
gujaf-44	114	9	research	research	NOUN
gujaf-44	114	10	approach	approach	NOUN
gujaf-44	114	11	to	to	PART
gujaf-44	114	12	examine	examine	VERB
gujaf-44	114	13	the	the	DET
gujaf-44	114	14	relationship	relationship	NOUN
gujaf-44	114	15	among	among	ADP
gujaf-44	114	16	the	the	DET
gujaf-44	114	17	variables	variable	NOUN
gujaf-44	114	18	indicated	indicate	VERB
gujaf-44	114	19	in	in	ADP
gujaf-44	114	20	the	the	DET
gujaf-44	114	21	research	research	NOUN
gujaf-44	114	22	model	model	NOUN
gujaf-44	114	23	;	;	PUNCT
gujaf-44	114	24	tax	tax	NOUN
gujaf-44	114	25	complexity	complexity	NOUN
gujaf-44	114	26	,	,	PUNCT
gujaf-44	114	27	tax	tax	NOUN
gujaf-44	114	28	agent	agent	NOUN
gujaf-44	114	29	,	,	PUNCT
gujaf-44	114	30	tax	tax	NOUN
gujaf-44	114	31	audit	audit	NOUN
gujaf-44	114	32	and	and	CCONJ
gujaf-44	114	33	petroleum	petroleum	NOUN
gujaf-44	114	34	profit	profit	NOUN
gujaf-44	114	35	tax	tax	NOUN
gujaf-44	114	36	evasion	evasion	NOUN
gujaf-44	114	37	,	,	PUNCT
gujaf-44	114	38	as	as	ADV
gujaf-44	114	39	well	well	ADV
gujaf-44	114	40	as	as	ADP
gujaf-44	114	41	the	the	DET
gujaf-44	114	42	mediating	mediate	VERB
gujaf-44	114	43	effect	effect	NOUN
gujaf-44	114	44	of	of	ADP
gujaf-44	114	45	tax	tax	NOUN
gujaf-44	114	46	knowledge	knowledge	NOUN
gujaf-44	114	47	amongst	amongst	ADP
gujaf-44	114	48	the	the	DET
gujaf-44	114	49	constructs	construct	NOUN
gujaf-44	114	50	.	.	PUNCT
gujaf-44	115	1	the	the	DET
gujaf-44	115	2	hypotheses	hypothesis	NOUN
gujaf-44	115	3	of	of	ADP
gujaf-44	115	4	this	this	DET
gujaf-44	115	5	study	study	NOUN
gujaf-44	115	6	will	will	AUX
gujaf-44	115	7	be	be	AUX
gujaf-44	115	8	tested	test	VERB
gujaf-44	115	9	using	use	VERB
gujaf-44	115	10	partial	partial	ADJ
gujaf-44	115	11	least	least	ADJ
gujaf-44	115	12	squares	square	NOUN
gujaf-44	115	13	(	(	PUNCT
gujaf-44	115	14	pls	pls	INTJ
gujaf-44	115	15	)	)	PUNCT
gujaf-44	115	16	path	path	NOUN
gujaf-44	115	17	modelling	modelling	NOUN
gujaf-44	115	18	.	.	PUNCT
gujaf-44	116	1	this	this	DET
gujaf-44	116	2	study	study	NOUN
gujaf-44	116	3	proposes	propose	VERB
gujaf-44	116	4	a	a	DET
gujaf-44	116	5	crosssectional	crosssectional	ADJ
gujaf-44	116	6	design	design	NOUN
gujaf-44	116	7	because	because	SCONJ
gujaf-44	116	8	the	the	DET
gujaf-44	116	9	data	datum	NOUN
gujaf-44	116	10	will	will	AUX
gujaf-44	116	11	be	be	AUX
gujaf-44	116	12	obtained	obtain	VERB
gujaf-44	116	13	from	from	ADP
gujaf-44	116	14	the	the	DET
gujaf-44	116	15	respondents	respondent	NOUN
gujaf-44	116	16	at	at	ADP
gujaf-44	116	17	one	one	NUM
gujaf-44	116	18	point	point	NOUN
gujaf-44	116	19	in	in	ADP
gujaf-44	116	20	time	time	NOUN
gujaf-44	116	21	.	.	PUNCT
gujaf-44	117	1	the	the	DET
gujaf-44	117	2	cross	cross	ADJ
gujaf-44	117	3	-	-	ADJ
gujaf-44	117	4	sectional	sectional	ADJ
gujaf-44	117	5	design	design	NOUN
gujaf-44	117	6	is	be	AUX
gujaf-44	117	7	given	give	VERB
gujaf-44	117	8	priority	priority	NOUN
gujaf-44	117	9	in	in	ADP
gujaf-44	117	10	this	this	DET
gujaf-44	117	11	study	study	NOUN
gujaf-44	117	12	because	because	SCONJ
gujaf-44	117	13	of	of	ADP
gujaf-44	117	14	its	its	PRON
gujaf-44	117	15	cost	cost	NOUN
gujaf-44	117	16	-	-	PUNCT
gujaf-44	117	17	effectiveness	effectiveness	NOUN
gujaf-44	117	18	and	and	CCONJ
gujaf-44	117	19	timesaving	timesave	VERB
gujaf-44	117	20	(	(	PUNCT
gujaf-44	117	21	sekaran	sekaran	NOUN
gujaf-44	117	22	&	&	CCONJ
gujaf-44	117	23	bougie	bougie	PROPN
gujaf-44	117	24	,	,	PUNCT
gujaf-44	117	25	2013	2013	NUM
gujaf-44	117	26	)	)	PUNCT
gujaf-44	117	27	.	.	PUNCT
gujaf-44	118	1	in	in	ADP
gujaf-44	118	2	line	line	NOUN
gujaf-44	118	3	with	with	ADP
gujaf-44	118	4	the	the	DET
gujaf-44	118	5	previous	previous	ADJ
gujaf-44	118	6	studies	study	NOUN
gujaf-44	118	7	taxations	taxation	NOUN
gujaf-44	118	8	(	(	PUNCT
gujaf-44	118	9	e.g.	e.g.	ADV
gujaf-44	118	10	,	,	PUNCT
gujaf-44	118	11	ayuba	ayuba	ADJ
gujaf-44	118	12	,	,	PUNCT
gujaf-44	118	13	2016	2016	NUM
gujaf-44	118	14	;	;	PUNCT
gujaf-44	118	15	mas’ud	mas’ud	ADJ
gujaf-44	118	16	,	,	PUNCT
gujaf-44	118	17	2016	2016	NUM
gujaf-44	118	18	)	)	PUNCT
gujaf-44	118	19	,	,	PUNCT
gujaf-44	118	20	this	this	DET
gujaf-44	118	21	study	study	NOUN
gujaf-44	118	22	considers	consider	VERB
gujaf-44	118	23	survey	survey	NOUN
gujaf-44	118	24	questionnaire	questionnaire	NOUN
gujaf-44	118	25	for	for	ADP
gujaf-44	118	26	data	data	NOUN
gujaf-44	118	27	collection	collection	NOUN
gujaf-44	118	28	purpose	purpose	NOUN
gujaf-44	118	29	.	.	PUNCT
gujaf-44	119	1	the	the	DET
gujaf-44	119	2	questionnaire	questionnaire	NOUN
gujaf-44	119	3	is	be	AUX
gujaf-44	119	4	an	an	DET
gujaf-44	119	5	appropriate	appropriate	ADJ
gujaf-44	119	6	approach	approach	NOUN
gujaf-44	119	7	to	to	PART
gujaf-44	119	8	provide	provide	VERB
gujaf-44	119	9	an	an	DET
gujaf-44	119	10	answer	answer	NOUN
gujaf-44	119	11	to	to	ADP
gujaf-44	119	12	the	the	DET
gujaf-44	119	13	research	research	NOUN
gujaf-44	119	14	objectives	objective	NOUN
gujaf-44	119	15	because	because	SCONJ
gujaf-44	119	16	of	of	ADP
gujaf-44	119	17	its	its	PRON
gujaf-44	119	18	wide	wide	ADJ
gujaf-44	119	19	acceptability	acceptability	NOUN
gujaf-44	119	20	for	for	ADP
gujaf-44	119	21	data	data	NOUN
gujaf-44	119	22	collection	collection	NOUN
gujaf-44	119	23	that	that	PRON
gujaf-44	119	24	entails	entail	VERB
gujaf-44	119	25	large	large	ADJ
gujaf-44	119	26	population	population	NOUN
gujaf-44	119	27	,	,	PUNCT
gujaf-44	119	28	which	which	PRON
gujaf-44	119	29	is	be	AUX
gujaf-44	119	30	difficult	difficult	ADJ
gujaf-44	119	31	to	to	PART
gujaf-44	119	32	observe	observe	VERB
gujaf-44	119	33	directly	directly	ADV
gujaf-44	119	34	(	(	PUNCT
gujaf-44	119	35	keeter	keeter	NOUN
gujaf-44	119	36	,	,	PUNCT
gujaf-44	119	37	2005	2005	NUM
gujaf-44	119	38	)	)	PUNCT
gujaf-44	119	39	.	.	PUNCT
gujaf-44	120	1	the	the	DET
gujaf-44	120	2	questionnaires	questionnaire	NOUN
gujaf-44	120	3	will	will	AUX
gujaf-44	120	4	be	be	AUX
gujaf-44	120	5	sourced	source	VERB
gujaf-44	120	6	from	from	ADP
gujaf-44	120	7	previous	previous	ADJ
gujaf-44	120	8	literatures	literature	NOUN
gujaf-44	120	9	,	,	PUNCT
gujaf-44	120	10	for	for	ADP
gujaf-44	120	11	instance	instance	NOUN
gujaf-44	120	12	,	,	PUNCT
gujaf-44	120	13	tax	tax	NOUN
gujaf-44	120	14	knowledge	knowledge	NOUN
gujaf-44	120	15	questions	question	NOUN
gujaf-44	120	16	would	would	AUX
gujaf-44	120	17	be	be	AUX
gujaf-44	120	18	adapted	adapt	VERB
gujaf-44	120	19	from	from	ADP
gujaf-44	120	20	saad	saad	PROPN
gujaf-44	120	21	(	(	PUNCT
gujaf-44	120	22	2011	2011	NUM
gujaf-44	120	23	)	)	PUNCT
gujaf-44	120	24	,	,	PUNCT
gujaf-44	120	25	tax	tax	NOUN
gujaf-44	120	26	evasion	evasion	NOUN
gujaf-44	120	27	questions	question	NOUN
gujaf-44	120	28	will	will	AUX
gujaf-44	120	29	be	be	AUX
gujaf-44	120	30	adapted	adapt	VERB
gujaf-44	120	31	from	from	ADP
gujaf-44	120	32	gillingan	gillingan	NOUN
gujaf-44	120	33	and	and	CCONJ
gujaf-44	120	34	richardson	richardson	PROPN
gujaf-44	120	35	(	(	PUNCT
gujaf-44	120	36	2005	2005	NUM
gujaf-44	120	37	)	)	PUNCT
gujaf-44	120	38	.	.	PUNCT
gujaf-44	121	1	additionally	additionally	ADV
gujaf-44	121	2	,	,	PUNCT
gujaf-44	121	3	tax	tax	NOUN
gujaf-44	121	4	agent	agent	NOUN
gujaf-44	121	5	’s	’s	PART
gujaf-44	121	6	measures	measure	NOUN
gujaf-44	121	7	will	will	AUX
gujaf-44	121	8	be	be	AUX
gujaf-44	121	9	adapted	adapt	VERB
gujaf-44	121	10	from	from	ADP
gujaf-44	121	11	muhd	muhd	PROPN
gujaf-44	121	12	-	-	PUNCT
gujaf-44	121	13	isa	isa	PROPN
gujaf-44	121	14	(	(	PUNCT
gujaf-44	121	15	2012	2012	NUM
gujaf-44	121	16	)	)	PUNCT
gujaf-44	121	17	,	,	PUNCT
gujaf-44	121	18	tax	tax	NOUN
gujaf-44	121	19	complexity	complexity	NOUN
gujaf-44	121	20	measures	measure	NOUN
gujaf-44	121	21	will	will	AUX
gujaf-44	121	22	be	be	AUX
gujaf-44	121	23	adapted	adapt	VERB
gujaf-44	121	24	from	from	ADP
gujaf-44	121	25	saad	saad	PROPN
gujaf-44	121	26	(	(	PUNCT
gujaf-44	121	27	2011	2011	NUM
gujaf-44	121	28	)	)	PUNCT
gujaf-44	121	29	and	and	CCONJ
gujaf-44	121	30	tax	tax	NOUN
gujaf-44	121	31	audit	audit	NOUN
gujaf-44	121	32	measures	measure	NOUN
gujaf-44	121	33	will	will	AUX
gujaf-44	121	34	be	be	AUX
gujaf-44	121	35	adapted	adapt	VERB
gujaf-44	121	36	from	from	ADP
gujaf-44	121	37	muhd	muhd	PROPN
gujaf-44	121	38	-	-	PUNCT
gujaf-44	121	39	isa	isa	PROPN
gujaf-44	121	40	(	(	PUNCT
gujaf-44	121	41	2012	2012	NUM
gujaf-44	121	42	)	)	PUNCT
gujaf-44	121	43	.	.	PUNCT
gujaf-44	122	1	gusau	gusau	PROPN
gujaf-44	122	2	journal	journal	PROPN
gujaf-44	122	3	of	of	ADP
gujaf-44	122	4	accounting	accounting	NOUN
gujaf-44	122	5	and	and	CCONJ
gujaf-44	122	6	finance	finance	NOUN
gujaf-44	122	7	,	,	PUNCT
gujaf-44	122	8	vol	vol	NOUN
gujaf-44	122	9	.	.	PUNCT
gujaf-44	123	1	i	i	PRON
gujaf-44	123	2	,	,	PUNCT
gujaf-44	123	3	issue	issue	NOUN
gujaf-44	123	4	2	2	NUM
gujaf-44	123	5	,	,	PUNCT
gujaf-44	123	6	october	october	PROPN
gujaf-44	123	7	,	,	PUNCT
gujaf-44	123	8	2020	2020	NUM
gujaf-44	123	9	10	10	NUM
gujaf-44	123	10	5	5	NUM
gujaf-44	123	11	.	.	PUNCT
gujaf-44	123	12	conclusion	conclusion	NOUN
gujaf-44	123	13	this	this	DET
gujaf-44	123	14	study	study	NOUN
gujaf-44	123	15	focuses	focus	VERB
gujaf-44	123	16	on	on	ADP
gujaf-44	123	17	tax	tax	NOUN
gujaf-44	123	18	evasion	evasion	NOUN
gujaf-44	123	19	amongst	amongst	ADP
gujaf-44	123	20	oil	oil	NOUN
gujaf-44	123	21	and	and	CCONJ
gujaf-44	123	22	gas	gas	NOUN
gujaf-44	123	23	companies	company	NOUN
gujaf-44	123	24	operating	operate	VERB
gujaf-44	123	25	in	in	ADP
gujaf-44	123	26	nigeria	nigeria	PROPN
gujaf-44	123	27	.	.	PUNCT
gujaf-44	124	1	the	the	DET
gujaf-44	124	2	model	model	NOUN
gujaf-44	124	3	proposed	propose	VERB
gujaf-44	124	4	in	in	ADP
gujaf-44	124	5	this	this	DET
gujaf-44	124	6	work	work	NOUN
gujaf-44	124	7	is	be	AUX
gujaf-44	124	8	theorised	theorise	VERB
gujaf-44	124	9	based	base	VERB
gujaf-44	124	10	on	on	ADP
gujaf-44	124	11	the	the	DET
gujaf-44	124	12	extensive	extensive	ADJ
gujaf-44	124	13	review	review	NOUN
gujaf-44	124	14	of	of	ADP
gujaf-44	124	15	the	the	DET
gujaf-44	124	16	existing	exist	VERB
gujaf-44	124	17	literature	literature	NOUN
gujaf-44	124	18	.	.	PUNCT
gujaf-44	125	1	this	this	DET
gujaf-44	125	2	study	study	NOUN
gujaf-44	125	3	design	design	NOUN
gujaf-44	125	4	to	to	PART
gujaf-44	125	5	investigates	investigate	VERB
gujaf-44	125	6	the	the	DET
gujaf-44	125	7	influence	influence	NOUN
gujaf-44	125	8	of	of	ADP
gujaf-44	125	9	tax	tax	NOUN
gujaf-44	125	10	complexity	complexity	NOUN
gujaf-44	125	11	,	,	PUNCT
gujaf-44	125	12	tax	tax	NOUN
gujaf-44	125	13	agent	agent	NOUN
gujaf-44	125	14	,	,	PUNCT
gujaf-44	125	15	tax	tax	NOUN
gujaf-44	125	16	audit	audit	NOUN
gujaf-44	125	17	on	on	ADP
gujaf-44	125	18	petroleum	petroleum	NOUN
gujaf-44	125	19	profit	profit	NOUN
gujaf-44	125	20	tax	tax	NOUN
gujaf-44	125	21	evasion	evasion	NOUN
gujaf-44	125	22	.	.	PUNCT
gujaf-44	126	1	additionally	additionally	ADV
gujaf-44	126	2	,	,	PUNCT
gujaf-44	126	3	the	the	DET
gujaf-44	126	4	paper	paper	NOUN
gujaf-44	126	5	design	design	NOUN
gujaf-44	126	6	to	to	PART
gujaf-44	126	7	examine	examine	VERB
gujaf-44	126	8	the	the	DET
gujaf-44	126	9	mediating	mediate	VERB
gujaf-44	126	10	effects	effect	NOUN
gujaf-44	126	11	of	of	ADP
gujaf-44	126	12	tax	tax	NOUN
gujaf-44	126	13	knowledge	knowledge	NOUN
gujaf-44	126	14	on	on	ADP
gujaf-44	126	15	the	the	DET
gujaf-44	126	16	relationship	relationship	NOUN
gujaf-44	126	17	between	between	ADP
gujaf-44	126	18	the	the	DET
gujaf-44	126	19	constructs	construct	NOUN
gujaf-44	126	20	under	under	ADP
gujaf-44	126	21	investigation	investigation	NOUN
gujaf-44	126	22	.	.	PUNCT
gujaf-44	127	1	thus	thus	ADV
gujaf-44	127	2	,	,	PUNCT
gujaf-44	127	3	the	the	DET
gujaf-44	127	4	model	model	NOUN
gujaf-44	127	5	is	be	AUX
gujaf-44	127	6	in	in	ADP
gujaf-44	127	7	the	the	DET
gujaf-44	127	8	process	process	NOUN
gujaf-44	127	9	of	of	ADP
gujaf-44	127	10	validation	validation	NOUN
gujaf-44	127	11	,	,	PUNCT
gujaf-44	127	12	if	if	SCONJ
gujaf-44	127	13	validated	validate	VERB
gujaf-44	127	14	the	the	DET
gujaf-44	127	15	model	model	NOUN
gujaf-44	127	16	would	would	AUX
gujaf-44	127	17	offer	offer	VERB
gujaf-44	127	18	more	more	ADJ
gujaf-44	127	19	insight	insight	NOUN
gujaf-44	127	20	on	on	ADP
gujaf-44	127	21	the	the	DET
gujaf-44	127	22	level	level	NOUN
gujaf-44	127	23	of	of	ADP
gujaf-44	127	24	tax	tax	NOUN
gujaf-44	127	25	evasion	evasion	NOUN
gujaf-44	127	26	perpetrated	perpetrate	VERB
gujaf-44	127	27	by	by	ADP
gujaf-44	127	28	oil	oil	NOUN
gujaf-44	127	29	and	and	CCONJ
gujaf-44	127	30	gas	gas	NOUN
gujaf-44	127	31	companies	company	NOUN
gujaf-44	127	32	in	in	ADP
gujaf-44	127	33	nigeria	nigeria	PROPN
gujaf-44	127	34	.	.	PUNCT
gujaf-44	128	1	this	this	DET
gujaf-44	128	2	study	study	NOUN
gujaf-44	128	3	extends	extend	VERB
gujaf-44	128	4	the	the	DET
gujaf-44	128	5	present	present	ADJ
gujaf-44	128	6	literature	literature	NOUN
gujaf-44	128	7	on	on	ADP
gujaf-44	128	8	taxation	taxation	NOUN
gujaf-44	128	9	not	not	PART
gujaf-44	128	10	only	only	ADV
gujaf-44	128	11	in	in	ADP
gujaf-44	128	12	nigeria	nigeria	PROPN
gujaf-44	128	13	,	,	PUNCT
gujaf-44	128	14	but	but	CCONJ
gujaf-44	128	15	globally	globally	ADV
gujaf-44	128	16	.	.	PUNCT
gujaf-44	129	1	overall	overall	ADV
gujaf-44	129	2	,	,	PUNCT
gujaf-44	129	3	it	it	PRON
gujaf-44	129	4	has	have	AUX
gujaf-44	129	5	been	be	AUX
gujaf-44	129	6	theoretically	theoretically	ADV
gujaf-44	129	7	established	establish	VERB
gujaf-44	129	8	that	that	SCONJ
gujaf-44	129	9	tax	tax	NOUN
gujaf-44	129	10	knowledge	knowledge	NOUN
gujaf-44	129	11	would	would	AUX
gujaf-44	129	12	serve	serve	VERB
gujaf-44	129	13	as	as	ADP
gujaf-44	129	14	potential	potential	ADJ
gujaf-44	129	15	mediator	mediator	NOUN
gujaf-44	129	16	,	,	PUNCT
gujaf-44	129	17	as	as	SCONJ
gujaf-44	129	18	such	such	ADJ
gujaf-44	129	19	other	other	ADJ
gujaf-44	129	20	researchers	researcher	NOUN
gujaf-44	129	21	can	can	AUX
gujaf-44	129	22	test	test	VERB
gujaf-44	129	23	the	the	DET
gujaf-44	129	24	effect	effect	NOUN
gujaf-44	129	25	of	of	ADP
gujaf-44	129	26	tax	tax	NOUN
gujaf-44	129	27	knowledge	knowledge	NOUN
gujaf-44	129	28	as	as	ADP
gujaf-44	129	29	a	a	DET
gujaf-44	129	30	mediating	mediating	NOUN
gujaf-44	129	31	construct	construct	NOUN
gujaf-44	129	32	in	in	ADP
gujaf-44	129	33	a	a	DET
gujaf-44	129	34	similar	similar	ADJ
gujaf-44	129	35	complex	complex	ADJ
gujaf-44	129	36	model	model	NOUN
gujaf-44	129	37	from	from	ADP
gujaf-44	129	38	different	different	ADJ
gujaf-44	129	39	sectors	sector	NOUN
gujaf-44	129	40	of	of	ADP
gujaf-44	129	41	the	the	DET
gujaf-44	129	42	economy	economy	NOUN
gujaf-44	129	43	.	.	PUNCT
gujaf-44	130	1	nevertheless	nevertheless	ADV
gujaf-44	130	2	,	,	PUNCT
gujaf-44	130	3	since	since	SCONJ
gujaf-44	130	4	the	the	DET
gujaf-44	130	5	current	current	ADJ
gujaf-44	130	6	study	study	NOUN
gujaf-44	130	7	is	be	AUX
gujaf-44	130	8	a	a	DET
gujaf-44	130	9	conceptual	conceptual	ADJ
gujaf-44	130	10	work	work	NOUN
gujaf-44	130	11	,	,	PUNCT
gujaf-44	130	12	the	the	DET
gujaf-44	130	13	proposed	propose	VERB
gujaf-44	130	14	model	model	NOUN
gujaf-44	130	15	can	can	AUX
gujaf-44	130	16	be	be	AUX
gujaf-44	130	17	empirically	empirically	ADV
gujaf-44	130	18	solidified	solidify	VERB
gujaf-44	130	19	by	by	ADP
gujaf-44	130	20	appropriate	appropriate	ADJ
gujaf-44	130	21	data	datum	NOUN
gujaf-44	130	22	collection	collection	NOUN
gujaf-44	130	23	and	and	CCONJ
gujaf-44	130	24	analysis	analysis	NOUN
gujaf-44	130	25	.	.	PUNCT
gujaf-44	131	1	reference	reference	NOUN
gujaf-44	131	2	abdul	abdul	PROPN
gujaf-44	131	3	-	-	PUNCT
gujaf-44	131	4	jabbar	jabbar	PROPN
gujaf-44	131	5	,	,	PUNCT
gujaf-44	131	6	h.	h.	PROPN
gujaf-44	131	7	,	,	PUNCT
gujaf-44	131	8	&	&	CCONJ
gujaf-44	131	9	pope	pope	PROPN
gujaf-44	131	10	,	,	PUNCT
gujaf-44	131	11	j.	j.	PROPN
gujaf-44	131	12	(	(	PUNCT
gujaf-44	131	13	2008	2008	NUM
gujaf-44	131	14	)	)	PUNCT
gujaf-44	131	15	.	.	PUNCT
gujaf-44	132	1	exploring	explore	VERB
gujaf-44	132	2	the	the	DET
gujaf-44	132	3	relationship	relationship	NOUN
gujaf-44	132	4	between	between	ADP
gujaf-44	132	5	taxcompliance	taxcompliance	NOUN
gujaf-44	132	6	costs	cost	NOUN
gujaf-44	132	7	and	and	CCONJ
gujaf-44	132	8	compliance	compliance	NOUN
gujaf-44	132	9	issues	issue	NOUN
gujaf-44	132	10	in	in	ADP
gujaf-44	132	11	malaysia	malaysia	PROPN
gujaf-44	132	12	.	.	PUNCT
gujaf-44	133	1	journal	journal	PROPN
gujaf-44	133	2	of	of	ADP
gujaf-44	133	3	appliedlaw	appliedlaw	PROPN
gujaf-44	133	4	and	and	CCONJ
gujaf-44	133	5	policy(2008	policy(2008	NOUN
gujaf-44	133	6	)	)	PUNCT
gujaf-44	133	7	,	,	PUNCT
gujaf-44	133	8	1	1	X
gujaf-44	133	9	.	.	X
gujaf-44	134	1	abdul	abdul	PROPN
gujaf-44	134	2	,	,	PUNCT
gujaf-44	134	3	f.	f.	PROPN
gujaf-44	134	4	,	,	PUNCT
gujaf-44	134	5	&	&	CCONJ
gujaf-44	134	6	mcfie	mcfie	PROPN
gujaf-44	134	7	,	,	PUNCT
gujaf-44	134	8	j.	j.	PROPN
gujaf-44	134	9	b.	b.	PROPN
gujaf-44	134	10	(	(	PUNCT
gujaf-44	134	11	2020	2020	NUM
gujaf-44	134	12	)	)	PUNCT
gujaf-44	134	13	.	.	PUNCT
gujaf-44	135	1	tax	tax	NOUN
gujaf-44	135	2	complexity	complexity	NOUN
gujaf-44	135	3	and	and	CCONJ
gujaf-44	135	4	compliance	compliance	NOUN
gujaf-44	135	5	behavior	behavior	NOUN
gujaf-44	135	6	of	of	ADP
gujaf-44	135	7	large	large	ADJ
gujaf-44	135	8	and	and	CCONJ
gujaf-44	135	9	medium	medium	ADJ
gujaf-44	135	10	sized	sized	ADJ
gujaf-44	135	11	business	business	NOUN
gujaf-44	135	12	taxpayers	taxpayer	NOUN
gujaf-44	135	13	in	in	ADP
gujaf-44	135	14	kenya	kenya	PROPN
gujaf-44	135	15	.	.	PUNCT
gujaf-44	136	1	review	review	VERB
gujaf-44	136	2	ofintegrative	ofintegrative	ADJ
gujaf-44	136	3	business	business	NOUN
gujaf-44	136	4	and	and	CCONJ
gujaf-44	136	5	economics	economic	NOUN
gujaf-44	136	6	research	research	NOUN
gujaf-44	136	7	,	,	PUNCT
gujaf-44	136	8	9(2	9(2	NUM
gujaf-44	136	9	)	)	PUNCT
gujaf-44	136	10	,	,	PUNCT
gujaf-44	136	11	90	90	NUM
gujaf-44	136	12	-	-	SYM
gujaf-44	136	13	106	106	NUM
gujaf-44	136	14	.	.	PUNCT
gujaf-44	137	1	retrieved	retrieve	VERB
gujaf-44	137	2	from	from	ADP
gujaf-44	137	3	:	:	PUNCT
gujaf-44	137	4	http://buscompress.com/uploads/3/4/9/8/34980536/riber_92_05_m18122_90-106.pdf	http://buscompress.com/uploads/3/4/9/8/34980536/riber_92_05_m18122_90-106.pdf	PROPN
gujaf-44	137	5	abu	abu	PROPN
gujaf-44	137	6	nassar	nassar	PROPN
gujaf-44	137	7	,	,	PUNCT
gujaf-44	137	8	m.	m.	NOUN
gujaf-44	137	9	(	(	PUNCT
gujaf-44	137	10	2016	2016	NUM
gujaf-44	137	11	)	)	PUNCT
gujaf-44	137	12	.	.	PUNCT
gujaf-44	138	1	income	income	NOUN
gujaf-44	138	2	tax	tax	NOUN
gujaf-44	138	3	and	and	CCONJ
gujaf-44	138	4	sales	sale	NOUN
gujaf-44	138	5	tax	tax	NOUN
gujaf-44	138	6	accounting	accounting	NOUN
gujaf-44	138	7	.	.	PUNCT
gujaf-44	139	1	dar	dar	PROPN
gujaf-44	139	2	wael	wael	PROPN
gujaf-44	139	3	for	for	ADP
gujaf-44	139	4	publishing	publishing	NOUN
gujaf-44	139	5	,	,	PUNCT
gujaf-44	139	6	e3	e3	PROPN
gujaf-44	139	7	jordan	jordan	PROPN
gujaf-44	139	8	amman	amman	PROPN
gujaf-44	139	9	adebisi	adebisi	PROPN
gujaf-44	139	10	,	,	PUNCT
gujaf-44	139	11	j.	j.	PROPN
gujaf-44	139	12	,	,	PUNCT
gujaf-44	139	13	&	&	CCONJ
gujaf-44	139	14	gbegi	gbegi	PROPN
gujaf-44	139	15	,	,	PUNCT
gujaf-44	139	16	d.	d.	PROPN
gujaf-44	139	17	o.	o.	PROPN
gujaf-44	139	18	(	(	PUNCT
gujaf-44	139	19	2013	2013	NUM
gujaf-44	139	20	)	)	PUNCT
gujaf-44	139	21	.	.	PUNCT
gujaf-44	140	1	effect	effect	NOUN
gujaf-44	140	2	of	of	ADP
gujaf-44	140	3	tax	tax	NOUN
gujaf-44	140	4	avoidance	avoidance	NOUN
gujaf-44	140	5	and	and	CCONJ
gujaf-44	140	6	tax	tax	NOUN
gujaf-44	140	7	evasion	evasion	NOUN
gujaf-44	140	8	on	on	ADP
gujaf-44	140	9	personal	personal	ADJ
gujaf-44	140	10	income	income	NOUN
gujaf-44	140	11	tax	tax	NOUN
gujaf-44	140	12	administration	administration	NOUN
gujaf-44	140	13	in	in	ADP
gujaf-44	140	14	nigeria	nigeria	PROPN
gujaf-44	140	15	.	.	PUNCT
gujaf-44	141	1	american	american	PROPN
gujaf-44	141	2	journal	journal	PROPN
gujaf-44	141	3	ofhumanities	ofhumanitie	NOUN
gujaf-44	141	4	and	and	CCONJ
gujaf-44	141	5	social	social	ADJ
gujaf-44	141	6	sciences	science	NOUN
gujaf-44	141	7	,	,	PUNCT
gujaf-44	141	8	1(3	1(3	NUM
gujaf-44	141	9	)	)	PUNCT
gujaf-44	141	10	,	,	PUNCT
gujaf-44	141	11	125	125	NUM
gujaf-44	141	12	-	-	SYM
gujaf-44	141	13	134	134	NUM
gujaf-44	141	14	.	.	PUNCT
gujaf-44	142	1	adegbie	adegbie	PROPN
gujaf-44	142	2	,	,	PUNCT
gujaf-44	142	3	f.	f.	PROPN
gujaf-44	142	4	f.	f.	PROPN
gujaf-44	142	5	,	,	PUNCT
gujaf-44	142	6	&	&	CCONJ
gujaf-44	142	7	fakile	fakile	PROPN
gujaf-44	142	8	,	,	PUNCT
gujaf-44	142	9	a.	a.	PROPN
gujaf-44	142	10	s.	s.	PROPN
gujaf-44	142	11	(	(	PUNCT
gujaf-44	142	12	2011	2011	NUM
gujaf-44	142	13	)	)	PUNCT
gujaf-44	142	14	.	.	PUNCT
gujaf-44	143	1	petroleum	petroleum	NOUN
gujaf-44	143	2	profit	profit	NOUN
gujaf-44	143	3	tax	tax	NOUN
gujaf-44	143	4	and	and	CCONJ
gujaf-44	143	5	nigeria	nigeria	PROPN
gujaf-44	143	6	economic	economic	ADJ
gujaf-44	143	7	development	development	NOUN
gujaf-44	143	8	.	.	PUNCT
gujaf-44	144	1	international	international	ADJ
gujaf-44	144	2	journal	journal	PROPN
gujaf-44	144	3	of	of	ADP
gujaf-44	144	4	research	research	NOUN
gujaf-44	144	5	in	in	ADP
gujaf-44	144	6	computer	computer	NOUN
gujaf-44	144	7	application&management	application&management	PROPN
gujaf-44	144	8	,	,	PUNCT
gujaf-44	144	9	1(111	1(111	PROPN
gujaf-44	144	10	-	-	SYM
gujaf-44	144	11	18	18	NUM
gujaf-44	144	12	.	.	PUNCT
gujaf-44	144	13	retrieved	retrieve	VERB
gujaf-44	144	14	from	from	ADP
gujaf-44	144	15	:	:	PUNCT
gujaf-44	144	16	http://eprints.covenantuniversity.edu.ng/1657/#.xn2mbnmzzp9	http://eprints.covenantuniversity.edu.ng/1657/#.xn2mbnmzzp9	PROPN
gujaf-44	144	17	.	.	PUNCT
gujaf-44	145	1	ahmad	ahmad	PROPN
gujaf-44	145	2	,	,	PUNCT
gujaf-44	145	3	n.	n.	NOUN
gujaf-44	145	4	,	,	PUNCT
gujaf-44	145	5	mohd	mohd	NOUN
gujaf-44	145	6	-	-	PUNCT
gujaf-44	145	7	nor	nor	CCONJ
gujaf-44	145	8	,	,	PUNCT
gujaf-44	145	9	j.	j.	PROPN
gujaf-44	145	10	,	,	PUNCT
gujaf-44	145	11	&	&	CCONJ
gujaf-44	145	12	mohd	mohd	PROPN
gujaf-44	145	13	-	-	PUNCT
gujaf-44	145	14	saleh	saleh	PROPN
gujaf-44	145	15	,	,	PUNCT
gujaf-44	145	16	n.	n.	NOUN
gujaf-44	145	17	(	(	PUNCT
gujaf-44	145	18	2008	2008	NUM
gujaf-44	145	19	)	)	PUNCT
gujaf-44	145	20	.	.	PUNCT
gujaf-44	146	1	fraudulent	fraudulent	ADJ
gujaf-44	146	2	financial	financial	ADJ
gujaf-44	146	3	reporting	reporting	NOUN
gujaf-44	146	4	and	and	CCONJ
gujaf-44	146	5	companies	company	NOUN
gujaf-44	146	6	'	'	PART
gujaf-44	146	7	characteristics	characteristic	NOUN
gujaf-44	146	8	:	:	PUNCT
gujaf-44	146	9	evidence	evidence	NOUN
gujaf-44	146	10	from	from	ADP
gujaf-44	146	11	tax	tax	NOUN
gujaf-44	146	12	audit	audit	NOUN
gujaf-44	146	13	.	.	PUNCT
gujaf-44	147	1	http://buscompress.com/uploads/3/4/9/8/34980536/riber_9http://eprints.covenantuniversity.edu.ng/1657/#.xn2mbnmzzp9	http://buscompress.com/uploads/3/4/9/8/34980536/riber_9http://eprints.covenantuniversity.edu.ng/1657/#.xn2mbnmzzp9	PROPN
gujaf-44	147	2	gusau	gusau	ADJ
gujaf-44	147	3	journal	journal	PROPN
gujaf-44	147	4	of	of	ADP
gujaf-44	147	5	accounting	accounting	NOUN
gujaf-44	147	6	and	and	CCONJ
gujaf-44	147	7	finance	finance	NOUN
gujaf-44	147	8	,	,	PUNCT
gujaf-44	147	9	vol	vol	NOUN
gujaf-44	147	10	.	.	PUNCT
gujaf-44	148	1	i	i	PRON
gujaf-44	148	2	,	,	PUNCT
gujaf-44	148	3	issue	issue	NOUN
gujaf-44	148	4	2	2	NUM
gujaf-44	148	5	,	,	PUNCT
gujaf-44	148	6	october	october	PROPN
gujaf-44	148	7	,	,	PUNCT
gujaf-44	148	8	2020	2020	NUM
gujaf-44	148	9	11	11	NUM
gujaf-44	148	10	available	available	ADJ
gujaf-44	148	11	at	at	ADP
gujaf-44	148	12	ssrn	ssrn	NOUN
gujaf-44	148	13	:	:	PUNCT
gujaf-44	148	14	https://ssrn.com/abstract=1158167	https://ssrn.com/abstract=1158167	ADJ
gujaf-44	148	15	or	or	CCONJ
gujaf-44	148	16	http://dx.doi.org/10.2139/ssrn.1158167	http://dx.doi.org/10.2139/ssrn.1158167	ADJ
gujaf-44	148	17	.	.	PUNCT
gujaf-44	148	18	alabede	alabede	PROPN
gujaf-44	148	19	,	,	PUNCT
gujaf-44	148	20	j.	j.	PROPN
gujaf-44	148	21	o.	o.	PROPN
gujaf-44	148	22	(	(	PUNCT
gujaf-44	148	23	2012	2012	NUM
gujaf-44	148	24	)	)	PUNCT
gujaf-44	148	25	.	.	PUNCT
gujaf-44	149	1	an	an	DET
gujaf-44	149	2	investigation	investigation	NOUN
gujaf-44	149	3	of	of	ADP
gujaf-44	149	4	factors	factor	NOUN
gujaf-44	149	5	influencing	influence	VERB
gujaf-44	149	6	taxpayers	taxpayer	NOUN
gujaf-44	149	7	'	'	PART
gujaf-44	149	8	compliance	compliance	NOUN
gujaf-44	149	9	behaviour	behaviour	NOUN
gujaf-44	149	10	:	:	PUNCT
gujaf-44	149	11	evidence	evidence	NOUN
gujaf-44	149	12	from	from	ADP
gujaf-44	149	13	nigeria	nigeria	PROPN
gujaf-44	149	14	.	.	PUNCT
gujaf-44	150	1	(	(	PUNCT
gujaf-44	150	2	unpublished	unpublished	ADJ
gujaf-44	150	3	doctoral	doctoral	ADJ
gujaf-44	150	4	dissertation	dissertation	NOUN
gujaf-44	150	5	)	)	PUNCT
gujaf-44	150	6	,	,	PUNCT
gujaf-44	150	7	universiti	universiti	NOUN
gujaf-44	150	8	utara	utara	PROPN
gujaf-44	150	9	malaysia	malaysia	PROPN
gujaf-44	150	10	,	,	PUNCT
gujaf-44	150	11	malaysia	malaysia	PROPN
gujaf-44	150	12	.	.	PUNCT
gujaf-44	150	13	allingham	allingham	PROPN
gujaf-44	150	14	,	,	PUNCT
gujaf-44	150	15	m.	m.	NOUN
gujaf-44	150	16	g.	g.	PROPN
gujaf-44	150	17	,	,	PUNCT
gujaf-44	150	18	&	&	CCONJ
gujaf-44	150	19	sandmo	sandmo	PROPN
gujaf-44	150	20	,	,	PUNCT
gujaf-44	150	21	a.	a.	NOUN
gujaf-44	150	22	(	(	PUNCT
gujaf-44	150	23	1972	1972	NUM
gujaf-44	150	24	)	)	PUNCT
gujaf-44	150	25	.	.	PUNCT
gujaf-44	151	1	income	income	NOUN
gujaf-44	151	2	tax	tax	NOUN
gujaf-44	151	3	evasion	evasion	NOUN
gujaf-44	151	4	:	:	PUNCT
gujaf-44	151	5	a	a	DET
gujaf-44	151	6	theoretical	theoretical	ADJ
gujaf-44	151	7	analysis	analysis	NOUN
gujaf-44	151	8	.	.	PUNCT
gujaf-44	152	1	journal	journal	NOUN
gujaf-44	152	2	of	of	ADP
gujaf-44	152	3	public	public	ADJ
gujaf-44	152	4	economics	economic	NOUN
gujaf-44	152	5	,	,	PUNCT
gujaf-44	152	6	1	1	NUM
gujaf-44	152	7	,	,	PUNCT
gujaf-44	152	8	323	323	NUM
gujaf-44	152	9	-	-	SYM
gujaf-44	152	10	338	338	NUM
gujaf-44	152	11	.	.	PUNCT
gujaf-44	153	1	alm	alm	PROPN
gujaf-44	153	2	,	,	PUNCT
gujaf-44	153	3	j.	j.	PROPN
gujaf-44	153	4	(	(	PUNCT
gujaf-44	153	5	2012	2012	NUM
gujaf-44	153	6	)	)	PUNCT
gujaf-44	153	7	.	.	PUNCT
gujaf-44	154	1	measuring	measure	VERB
gujaf-44	154	2	,	,	PUNCT
gujaf-44	154	3	explaining	explain	VERB
gujaf-44	154	4	,	,	PUNCT
gujaf-44	154	5	and	and	CCONJ
gujaf-44	154	6	controlling	control	VERB
gujaf-44	154	7	tax	tax	NOUN
gujaf-44	154	8	evasion	evasion	NOUN
gujaf-44	154	9	:	:	PUNCT
gujaf-44	154	10	lessons	lesson	NOUN
gujaf-44	154	11	from	from	ADP
gujaf-44	154	12	theory	theory	NOUN
gujaf-44	154	13	,	,	PUNCT
gujaf-44	154	14	experiments	experiment	NOUN
gujaf-44	154	15	,	,	PUNCT
gujaf-44	154	16	and	and	CCONJ
gujaf-44	154	17	field	field	NOUN
gujaf-44	154	18	studies	study	NOUN
gujaf-44	154	19	.	.	PUNCT
gujaf-44	155	1	international	international	ADJ
gujaf-44	155	2	tax	tax	NOUN
gujaf-44	155	3	and	and	CCONJ
gujaf-44	155	4	public	public	ADJ
gujaf-44	155	5	finance	finance	NOUN
gujaf-44	155	6	,	,	PUNCT
gujaf-44	155	7	19(1	19(1	NUM
gujaf-44	155	8	)	)	PUNCT
gujaf-44	155	9	,	,	PUNCT
gujaf-44	155	10	54	54	NUM
gujaf-44	155	11	-	-	SYM
gujaf-44	155	12	77	77	NUM
gujaf-44	155	13	.	.	PUNCT
gujaf-44	156	1	doi:10.1007	doi:10.1007	PROPN
gujaf-44	156	2	/	/	SYM
gujaf-44	156	3	s10797	s10797	PROPN
gujaf-44	156	4	-	-	PUNCT
gujaf-44	156	5	011	011	NUM
gujaf-44	156	6	-	-	PUNCT
gujaf-44	156	7	9171	9171	NUM
gujaf-44	156	8	-	-	PUNCT
gujaf-44	156	9	2	2	NUM
gujaf-44	156	10	alm	alm	NOUN
gujaf-44	156	11	,	,	PUNCT
gujaf-44	156	12	j.	j.	PROPN
gujaf-44	156	13	,	,	PUNCT
gujaf-44	156	14	bloomquist	bloomquist	PROPN
gujaf-44	156	15	,	,	PUNCT
gujaf-44	156	16	k.	k.	PROPN
gujaf-44	156	17	m.	m.	PROPN
gujaf-44	156	18	,	,	PUNCT
gujaf-44	156	19	&	&	CCONJ
gujaf-44	156	20	mckee	mckee	PROPN
gujaf-44	156	21	,	,	PUNCT
gujaf-44	156	22	m.	m.	NOUN
gujaf-44	156	23	(	(	PUNCT
gujaf-44	156	24	2017	2017	NUM
gujaf-44	156	25	)	)	PUNCT
gujaf-44	156	26	.	.	PUNCT
gujaf-44	157	1	when	when	SCONJ
gujaf-44	157	2	you	you	PRON
gujaf-44	157	3	know	know	VERB
gujaf-44	157	4	your	your	PRON
gujaf-44	157	5	neighbour	neighbour	NOUN
gujaf-44	157	6	pays	pay	VERB
gujaf-44	157	7	taxes	taxis	NOUN
gujaf-44	157	8	:	:	PUNCT
gujaf-44	157	9	information	information	NOUN
gujaf-44	157	10	,	,	PUNCT
gujaf-44	157	11	peer	peer	NOUN
gujaf-44	157	12	effects	effect	NOUN
gujaf-44	157	13	and	and	CCONJ
gujaf-44	157	14	tax	tax	NOUN
gujaf-44	157	15	compliance	compliance	NOUN
gujaf-44	157	16	.	.	PUNCT
gujaf-44	158	1	fiscal	fiscal	ADJ
gujaf-44	158	2	studies	study	NOUN
gujaf-44	158	3	,	,	PUNCT
gujaf-44	158	4	38(4	38(4	NUM
gujaf-44	158	5	)	)	PUNCT
gujaf-44	158	6	,	,	PUNCT
gujaf-44	158	7	587	587	NUM
gujaf-44	158	8	-	-	SYM
gujaf-44	158	9	613	613	NUM
gujaf-44	158	10	.	.	PROPN
gujaf-44	158	11	alm	alm	PROPN
gujaf-44	158	12	,	,	PUNCT
gujaf-44	158	13	j.	j.	PROPN
gujaf-44	158	14	,	,	PUNCT
gujaf-44	158	15	cox	cox	PROPN
gujaf-44	158	16	,	,	PUNCT
gujaf-44	158	17	j.	j.	PROPN
gujaf-44	158	18	c.	c.	PROPN
gujaf-44	158	19	,	,	PUNCT
gujaf-44	158	20	&	&	CCONJ
gujaf-44	158	21	sadiraj	sadiraj	ADJ
gujaf-44	158	22	,	,	PUNCT
gujaf-44	158	23	v.	v.	PROPN
gujaf-44	158	24	(	(	PUNCT
gujaf-44	158	25	2020	2020	NUM
gujaf-44	158	26	)	)	PUNCT
gujaf-44	158	27	.	.	PUNCT
gujaf-44	159	1	audit	audit	NOUN
gujaf-44	159	2	state	state	NOUN
gujaf-44	159	3	dependent	dependent	ADJ
gujaf-44	159	4	taxpayer	taxpayer	NOUN
gujaf-44	159	5	compliance	compliance	NOUN
gujaf-44	159	6	:	:	PUNCT
gujaf-44	159	7	theory	theory	NOUN
gujaf-44	159	8	and	and	CCONJ
gujaf-44	159	9	evidence	evidence	NOUN
gujaf-44	159	10	from	from	ADP
gujaf-44	159	11	colombia	colombia	PROPN
gujaf-44	159	12	.	.	PUNCT
gujaf-44	160	1	economic	economic	ADJ
gujaf-44	160	2	inquiry	inquiry	NOUN
gujaf-44	160	3	,	,	PUNCT
gujaf-44	160	4	58(2	58(2	NUM
gujaf-44	160	5	)	)	PUNCT
gujaf-44	160	6	,	,	PUNCT
gujaf-44	160	7	819	819	NUM
gujaf-44	160	8	-	-	SYM
gujaf-44	160	9	833	833	NUM
gujaf-44	160	10	.	.	PUNCT
gujaf-44	161	1	https://doi.org/10.1111/ecin.12864	https://doi.org/10.1111/ecin.12864	PROPN
gujaf-44	161	2	alm	alm	PROPN
gujaf-44	161	3	,	,	PUNCT
gujaf-44	161	4	j.	j.	PROPN
gujaf-44	161	5	,	,	PUNCT
gujaf-44	161	6	liu	liu	PROPN
gujaf-44	161	7	,	,	PUNCT
gujaf-44	161	8	y.	y.	PROPN
gujaf-44	161	9	,	,	PUNCT
gujaf-44	161	10	&	&	CCONJ
gujaf-44	161	11	zhang	zhang	PROPN
gujaf-44	161	12	,	,	PUNCT
gujaf-44	161	13	k.	k.	PROPN
gujaf-44	161	14	(	(	PUNCT
gujaf-44	161	15	2019	2019	NUM
gujaf-44	161	16	)	)	PUNCT
gujaf-44	161	17	.	.	PUNCT
gujaf-44	162	1	financial	financial	ADJ
gujaf-44	162	2	constraints	constraint	NOUN
gujaf-44	162	3	and	and	CCONJ
gujaf-44	162	4	firm	firm	ADJ
gujaf-44	162	5	tax	tax	NOUN
gujaf-44	162	6	evasion	evasion	NOUN
gujaf-44	162	7	.	.	PUNCT
gujaf-44	163	1	international	international	ADJ
gujaf-44	163	2	tax	tax	NOUN
gujaf-44	163	3	and	and	CCONJ
gujaf-44	163	4	public	public	ADJ
gujaf-44	163	5	finance	finance	NOUN
gujaf-44	163	6	,	,	PUNCT
gujaf-44	163	7	26(1	26(1	NUM
gujaf-44	163	8	)	)	PUNCT
gujaf-44	163	9	,	,	PUNCT
gujaf-44	163	10	71	71	NUM
gujaf-44	163	11	-	-	SYM
gujaf-44	163	12	102	102	NUM
gujaf-44	163	13	.	.	PUNCT
gujaf-44	163	14	alm	alm	PROPN
gujaf-44	163	15	,	,	PUNCT
gujaf-44	163	16	j.	j.	PROPN
gujaf-44	163	17	,	,	PUNCT
gujaf-44	163	18	sanchez	sanchez	PROPN
gujaf-44	163	19	,	,	PUNCT
gujaf-44	163	20	i.	i.	PROPN
gujaf-44	163	21	,	,	PUNCT
gujaf-44	163	22	&	&	CCONJ
gujaf-44	163	23	juan	juan	PROPN
gujaf-44	163	24	,	,	PUNCT
gujaf-44	163	25	a.	a.	PROPN
gujaf-44	163	26	d.	d.	PROPN
gujaf-44	163	27	(	(	PUNCT
gujaf-44	163	28	1995	1995	NUM
gujaf-44	163	29	)	)	PUNCT
gujaf-44	163	30	.	.	PUNCT
gujaf-44	164	1	economic	economic	ADJ
gujaf-44	164	2	and	and	CCONJ
gujaf-44	164	3	non	non	ADJ
gujaf-44	164	4	-	-	ADJ
gujaf-44	164	5	economic	economic	ADJ
gujaf-44	164	6	factors	factor	NOUN
gujaf-44	164	7	in	in	ADP
gujaf-44	164	8	tax	tax	NOUN
gujaf-44	164	9	compliance	compliance	NOUN
gujaf-44	164	10	.	.	PUNCT
gujaf-44	165	1	kyklos	kyklo	NOUN
gujaf-44	165	2	,	,	PUNCT
gujaf-44	165	3	48	48	NUM
gujaf-44	165	4	,	,	PUNCT
gujaf-44	165	5	3	3	NUM
gujaf-44	165	6	-	-	SYM
gujaf-44	165	7	18	18	NUM
gujaf-44	165	8	.	.	PUNCT
gujaf-44	166	1	https://doi.org/10.1111/j.1467	https://doi.org/10.1111/j.1467	PROPN
gujaf-44	166	2	6435.1995.tb02312.x	6435.1995.tb02312.x	NUM
gujaf-44	166	3	.	.	PUNCT
gujaf-44	167	1	andrei	andrei	PROPN
gujaf-44	167	2	,	,	PUNCT
gujaf-44	167	3	a.	a.	PROPN
gujaf-44	167	4	l.	l.	PROPN
gujaf-44	167	5	,	,	PUNCT
gujaf-44	167	6	comer	comer	PROPN
gujaf-44	167	7	,	,	PUNCT
gujaf-44	167	8	k.	k.	PROPN
gujaf-44	167	9	,	,	PUNCT
gujaf-44	167	10	koehler	koehler	PROPN
gujaf-44	167	11	,	,	PUNCT
gujaf-44	167	12	m.(2014	m.(2014	PROPN
gujaf-44	167	13	):	):	PUNCT
gujaf-44	167	14	an	an	DET
gujaf-44	167	15	agent	agent	NOUN
gujaf-44	167	16	-	-	PUNCT
gujaf-44	167	17	based	base	VERB
gujaf-44	167	18	model	model	NOUN
gujaf-44	167	19	of	of	ADP
gujaf-44	167	20	network	network	NOUN
gujaf-44	167	21	effects	effect	NOUN
gujaf-44	167	22	on	on	ADP
gujaf-44	167	23	tax	tax	NOUN
gujaf-44	167	24	compliance	compliance	NOUN
gujaf-44	167	25	and	and	CCONJ
gujaf-44	167	26	evasion	evasion	NOUN
gujaf-44	167	27	.	.	PUNCT
gujaf-44	168	1	journal	journal	NOUN
gujaf-44	168	2	of	of	ADP
gujaf-44	168	3	economic	economic	ADJ
gujaf-44	168	4	psychology	psychology	NOUN
gujaf-44	168	5	40(c	40(c	NUM
gujaf-44	168	6	)	)	PUNCT
gujaf-44	168	7	,	,	PUNCT
gujaf-44	168	8	119–133	119–133	NUM
gujaf-44	168	9	.	.	PUNCT
gujaf-44	169	1	ayuba	ayuba	PROPN
gujaf-44	169	2	,	,	PUNCT
gujaf-44	169	3	a.	a.	NOUN
gujaf-44	169	4	(	(	PUNCT
gujaf-44	169	5	2016	2016	NUM
gujaf-44	169	6	)	)	PUNCT
gujaf-44	169	7	.	.	PUNCT
gujaf-44	170	1	determinants	determinant	NOUN
gujaf-44	170	2	of	of	ADP
gujaf-44	170	3	tax	tax	NOUN
gujaf-44	170	4	compliance	compliance	NOUN
gujaf-44	170	5	behavior	behavior	NOUN
gujaf-44	170	6	of	of	ADP
gujaf-44	170	7	smes	sme	NOUN
gujaf-44	170	8	in	in	ADP
gujaf-44	170	9	nigeria	nigeria	PROPN
gujaf-44	170	10	the	the	DET
gujaf-44	170	11	moderating	moderate	VERB
gujaf-44	170	12	role	role	NOUN
gujaf-44	170	13	of	of	ADP
gujaf-44	170	14	perceived	perceive	VERB
gujaf-44	170	15	service	service	NOUN
gujaf-44	170	16	orientation	orientation	NOUN
gujaf-44	170	17	and	and	CCONJ
gujaf-44	170	18	perceived	perceive	VERB
gujaf-44	170	19	corruption	corruption	NOUN
gujaf-44	170	20	(	(	PUNCT
gujaf-44	170	21	unpublished	unpublished	ADJ
gujaf-44	170	22	doctoral	doctoral	ADJ
gujaf-44	170	23	thesis	thesis	NOUN
gujaf-44	170	24	,	,	PUNCT
gujaf-44	170	25	university	university	NOUN
gujaf-44	170	26	utara	utara	NOUN
gujaf-44	170	27	malaysia	malaysia	PROPN
gujaf-44	170	28	)	)	PUNCT
gujaf-44	170	29	.	.	PUNCT
gujaf-44	171	1	bakar	bakar	PROPN
gujaf-44	171	2	,	,	PUNCT
gujaf-44	171	3	a.	a.	NOUN
gujaf-44	171	4	,	,	PUNCT
gujaf-44	171	5	jaffri	jaffri	PROPN
gujaf-44	171	6	,	,	PUNCT
gujaf-44	171	7	m.	m.	NOUN
gujaf-44	171	8	,	,	PUNCT
gujaf-44	171	9	yusof	yusof	NOUN
gujaf-44	171	10	,	,	PUNCT
gujaf-44	171	11	c.	c.	PROPN
gujaf-44	171	12	k.	k.	PROPN
gujaf-44	171	13	,	,	PUNCT
gujaf-44	171	14	naraini	naraini	PROPN
gujaf-44	171	15	,	,	PUNCT
gujaf-44	171	16	k.	k.	PROPN
gujaf-44	171	17	,	,	PUNCT
gujaf-44	171	18	&	&	CCONJ
gujaf-44	171	19	mohd	mohd	PROPN
gujaf-44	171	20	tahir	tahir	PROPN
gujaf-44	171	21	,	,	PUNCT
gujaf-44	171	22	i.	i.	PROPN
gujaf-44	171	23	(	(	PUNCT
gujaf-44	171	24	2014	2014	NUM
gujaf-44	171	25	)	)	PUNCT
gujaf-44	171	26	.	.	PUNCT
gujaf-44	172	1	a	a	DET
gujaf-44	172	2	study	study	NOUN
gujaf-44	172	3	on	on	ADP
gujaf-44	172	4	tax	tax	NOUN
gujaf-44	172	5	non	non	NOUN
gujaf-44	172	6	-	-	NOUN
gujaf-44	172	7	compliance	compliance	NOUN
gujaf-44	172	8	among	among	ADP
gujaf-44	172	9	government	government	NOUN
gujaf-44	172	10	servants	servant	NOUN
gujaf-44	172	11	.	.	PUNCT
gujaf-44	173	1	australian	australian	ADJ
gujaf-44	173	2	journal	journal	NOUN
gujaf-44	173	3	of	of	ADP
gujaf-44	173	4	basic	basic	ADJ
gujaf-44	173	5	and	and	CCONJ
gujaf-44	173	6	applied	applied	ADJ
gujaf-44	173	7	sciences	science	NOUN
gujaf-44	173	8	,	,	PUNCT
gujaf-44	173	9	8(5	8(5	NUM
gujaf-44	173	10	)	)	PUNCT
gujaf-44	173	11	,	,	PUNCT
gujaf-44	173	12	84	84	NUM
gujaf-44	173	13	-	-	SYM
gujaf-44	173	14	90	90	NUM
gujaf-44	173	15	.	.	PUNCT
gujaf-44	174	1	bakar	bakar	PROPN
gujaf-44	174	2	,	,	PUNCT
gujaf-44	174	3	a.	a.	NOUN
gujaf-44	174	4	,	,	PUNCT
gujaf-44	174	5	jaffri	jaffri	PROPN
gujaf-44	174	6	,	,	PUNCT
gujaf-44	174	7	m.	m.	NOUN
gujaf-44	174	8	,	,	PUNCT
gujaf-44	174	9	yusof	yusof	NOUN
gujaf-44	174	10	,	,	PUNCT
gujaf-44	174	11	c.	c.	PROPN
gujaf-44	174	12	k.	k.	PROPN
gujaf-44	174	13	,	,	PUNCT
gujaf-44	174	14	naraini	naraini	PROPN
gujaf-44	174	15	,	,	PUNCT
gujaf-44	174	16	k.	k.	PROPN
gujaf-44	174	17	,	,	PUNCT
gujaf-44	174	18	&	&	CCONJ
gujaf-44	174	19	mohd	mohd	PROPN
gujaf-44	174	20	tahir	tahir	PROPN
gujaf-44	174	21	,	,	PUNCT
gujaf-44	174	22	i.	i.	PROPN
gujaf-44	174	23	(	(	PUNCT
gujaf-44	174	24	2014	2014	NUM
gujaf-44	174	25	)	)	PUNCT
gujaf-44	174	26	.	.	PUNCT
gujaf-44	175	1	a	a	DET
gujaf-44	175	2	study	study	NOUN
gujaf-44	175	3	on	on	ADP
gujaf-44	175	4	tax	tax	NOUN
gujaf-44	175	5	non	non	NOUN
gujaf-44	175	6	-	-	NOUN
gujaf-44	175	7	compliance	compliance	NOUN
gujaf-44	175	8	among	among	ADP
gujaf-44	175	9	government	government	NOUN
gujaf-44	175	10	servants	servant	NOUN
gujaf-44	175	11	.	.	PUNCT
gujaf-44	176	1	australian	australian	ADJ
gujaf-44	176	2	journal	journal	NOUN
gujaf-44	176	3	of	of	ADP
gujaf-44	176	4	basic	basic	ADJ
gujaf-44	176	5	and	and	CCONJ
gujaf-44	176	6	applied	applied	ADJ
gujaf-44	176	7	sciences	science	NOUN
gujaf-44	176	8	,	,	PUNCT
gujaf-44	176	9	8(5	8(5	NUM
gujaf-44	176	10	)	)	PUNCT
gujaf-44	176	11	,	,	PUNCT
gujaf-44	176	12	84	84	NUM
gujaf-44	176	13	-	-	SYM
gujaf-44	176	14	90	90	NUM
gujaf-44	176	15	.	.	PUNCT
gujaf-44	177	1	becker	becker	PROPN
gujaf-44	177	2	,	,	PUNCT
gujaf-44	177	3	g.	g.	PROPN
gujaf-44	177	4	s.	s.	PROPN
gujaf-44	177	5	(	(	PUNCT
gujaf-44	177	6	1968	1968	NUM
gujaf-44	177	7	)	)	PUNCT
gujaf-44	177	8	.	.	PUNCT
gujaf-44	178	1	crime	crime	NOUN
gujaf-44	178	2	and	and	CCONJ
gujaf-44	178	3	punishment	punishment	NOUN
gujaf-44	178	4	:	:	PUNCT
gujaf-44	178	5	an	an	DET
gujaf-44	178	6	economic	economic	ADJ
gujaf-44	178	7	approach	approach	NOUN
gujaf-44	178	8	.	.	PUNCT
gujaf-44	179	1	journal	journal	NOUN
gujaf-44	179	2	of	of	ADP
gujaf-44	179	3	political	political	ADJ
gujaf-44	179	4	economy	economy	NOUN
gujaf-44	179	5	,	,	PUNCT
gujaf-44	179	6	76(2	76(2	NUM
gujaf-44	179	7	)	)	PUNCT
gujaf-44	179	8	,	,	PUNCT
gujaf-44	179	9	169-217.https://doi.org/10.1007/978-1-349	169-217.https://doi.org/10.1007/978-1-349	NUM
gujaf-44	179	10	62853	62853	NUM
gujaf-44	179	11	-	-	SYM
gujaf-44	179	12	7_2	7_2	NUM
gujaf-44	179	13	.	.	PUNCT
gujaf-44	180	1	http://dx.doi.org/10.2139/ssrn.1158167	http://dx.doi.org/10.2139/ssrn.1158167	NOUN
gujaf-44	180	2	https://doi.org/10.1111/ecin.12864	https://doi.org/10.1111/ecin.12864	X
gujaf-44	180	3	https://doi.org/10.1111/j.1467https://doi.org/10.1007/978-1-349-%2062853-7_2	https://doi.org/10.1111/j.1467https://doi.org/10.1007/978-1-349-%2062853-7_2	PROPN
gujaf-44	180	4	https://doi.org/10.1007/978-1-349-%2062853-7_2	https://doi.org/10.1007/978-1-349-%2062853-7_2	PROPN
gujaf-44	180	5	gusau	gusau	PROPN
gujaf-44	180	6	journal	journal	PROPN
gujaf-44	180	7	of	of	ADP
gujaf-44	180	8	accounting	accounting	NOUN
gujaf-44	180	9	and	and	CCONJ
gujaf-44	180	10	finance	finance	NOUN
gujaf-44	180	11	,	,	PUNCT
gujaf-44	180	12	vol	vol	NOUN
gujaf-44	180	13	.	.	PUNCT
gujaf-44	181	1	i	i	PRON
gujaf-44	181	2	,	,	PUNCT
gujaf-44	181	3	issue	issue	NOUN
gujaf-44	181	4	2	2	NUM
gujaf-44	181	5	,	,	PUNCT
gujaf-44	181	6	october	october	PROPN
gujaf-44	181	7	,	,	PUNCT
gujaf-44	181	8	2020	2020	NUM
gujaf-44	181	9	12	12	NUM
gujaf-44	181	10	bidin	bidin	NOUN
gujaf-44	181	11	,	,	PUNCT
gujaf-44	181	12	z.	z.	PROPN
gujaf-44	181	13	,	,	PUNCT
gujaf-44	181	14	marimuthu	marimuthu	NOUN
gujaf-44	181	15	,	,	PUNCT
gujaf-44	181	16	m.	m.	NOUN
gujaf-44	181	17	,	,	PUNCT
gujaf-44	181	18	&	&	CCONJ
gujaf-44	181	19	othman	othman	PROPN
gujaf-44	181	20	,	,	PUNCT
gujaf-44	181	21	m.	m.	NOUN
gujaf-44	181	22	z.	z.	PROPN
gujaf-44	181	23	(	(	PUNCT
gujaf-44	181	24	2014	2014	NUM
gujaf-44	181	25	)	)	PUNCT
gujaf-44	181	26	.	.	PUNCT
gujaf-44	182	1	understanding	understanding	NOUN
gujaf-44	182	2	and	and	CCONJ
gujaf-44	182	3	probable	probable	ADJ
gujaf-44	182	4	area	area	NOUN
gujaf-44	182	5	of	of	ADP
gujaf-44	182	6	difficulty	difficulty	NOUN
gujaf-44	182	7	of	of	ADP
gujaf-44	182	8	tax	tax	NOUN
gujaf-44	182	9	agents	agent	NOUN
gujaf-44	182	10	towards	towards	ADP
gujaf-44	182	11	the	the	DET
gujaf-44	182	12	proposed	propose	VERB
gujaf-44	182	13	goods	good	NOUN
gujaf-44	182	14	and	and	CCONJ
gujaf-44	182	15	service	service	NOUN
gujaf-44	182	16	tax	tax	NOUN
gujaf-44	182	17	in	in	ADP
gujaf-44	182	18	malaysia	malaysia	PROPN
gujaf-44	182	19	.	.	PUNCT
gujaf-44	183	1	in	in	ADP
gujaf-44	183	2	knowledge	knowledge	PROPN
gujaf-44	183	3	management	management	PROPN
gujaf-44	183	4	international	international	PROPN
gujaf-44	183	5	conference	conference	NOUN
gujaf-44	183	6	kmice	kmice	NOUN
gujaf-44	183	7	(	(	PUNCT
gujaf-44	183	8	pp	pp	ADJ
gujaf-44	183	9	.	.	PUNCT
gujaf-44	183	10	12	12	NUM
gujaf-44	183	11	-	-	SYM
gujaf-44	183	12	15	15	NUM
gujaf-44	183	13	)	)	PUNCT
gujaf-44	183	14	.	.	PUNCT
gujaf-44	184	1	retrieved	retrieve	VERB
gujaf-44	184	2	from	from	ADP
gujaf-44	184	3	:	:	PUNCT
gujaf-44	184	4	https://www.researchgate.net/profile/zainol_bidin/publication/277164441	https://www.researchgate.net/profile/zainol_bidin/publication/277164441	NOUN
gujaf-44	184	5	bobek	bobek	NOUN
gujaf-44	184	6	,	,	PUNCT
gujaf-44	184	7	d.	d.	PROPN
gujaf-44	184	8	d.	d.	PROPN
gujaf-44	184	9	,	,	PUNCT
gujaf-44	184	10	&	&	CCONJ
gujaf-44	184	11	hatfield	hatfield	PROPN
gujaf-44	184	12	,	,	PUNCT
gujaf-44	184	13	r.	r.	PROPN
gujaf-44	184	14	c.	c.	PROPN
gujaf-44	184	15	(	(	PUNCT
gujaf-44	184	16	2003	2003	NUM
gujaf-44	184	17	)	)	PUNCT
gujaf-44	184	18	.	.	PUNCT
gujaf-44	185	1	an	an	DET
gujaf-44	185	2	investigation	investigation	NOUN
gujaf-44	185	3	of	of	ADP
gujaf-44	185	4	the	the	DET
gujaf-44	185	5	theory	theory	NOUN
gujaf-44	185	6	of	of	ADP
gujaf-44	185	7	planned	plan	VERB
gujaf-44	185	8	behavior	behavior	NOUN
gujaf-44	185	9	and	and	CCONJ
gujaf-44	185	10	the	the	DET
gujaf-44	185	11	role	role	NOUN
gujaf-44	185	12	of	of	ADP
gujaf-44	185	13	moral	moral	ADJ
gujaf-44	185	14	obligation	obligation	NOUN
gujaf-44	185	15	in	in	ADP
gujaf-44	185	16	tax	tax	NOUN
gujaf-44	185	17	compliance	compliance	NOUN
gujaf-44	185	18	.	.	PUNCT
gujaf-44	186	1	behavioral	behavioral	ADJ
gujaf-44	186	2	research	research	NOUN
gujaf-44	186	3	in	in	ADP
gujaf-44	186	4	accounting	accounting	NOUN
gujaf-44	186	5	,	,	PUNCT
gujaf-44	186	6	15(1	15(1	NUM
gujaf-44	186	7	)	)	PUNCT
gujaf-44	186	8	,	,	PUNCT
gujaf-44	186	9	13	13	NUM
gujaf-44	186	10	-	-	SYM
gujaf-44	186	11	38	38	NUM
gujaf-44	186	12	.	.	PUNCT
gujaf-44	187	1	https://doi.org/10.2308/bria.2003.15.1.13	https://doi.org/10.2308/bria.2003.15.1.13	X
gujaf-44	187	2	.	.	PUNCT
gujaf-44	188	1	cox	cox	PROPN
gujaf-44	188	2	,	,	PUNCT
gujaf-44	188	3	s.	s.	PROPN
gujaf-44	188	4	p.	p.	PROPN
gujaf-44	188	5	,	,	PUNCT
gujaf-44	188	6	&	&	CCONJ
gujaf-44	188	7	eger	eger	PROPN
gujaf-44	188	8	iii	iii	PROPN
gujaf-44	188	9	,	,	PUNCT
gujaf-44	188	10	r.	r.	PROPN
gujaf-44	188	11	j.	j.	PROPN
gujaf-44	188	12	(	(	PUNCT
gujaf-44	188	13	2006	2006	NUM
gujaf-44	188	14	)	)	PUNCT
gujaf-44	188	15	.	.	PUNCT
gujaf-44	189	1	procedural	procedural	ADJ
gujaf-44	189	2	complexity	complexity	NOUN
gujaf-44	189	3	of	of	ADP
gujaf-44	189	4	tax	tax	NOUN
gujaf-44	189	5	administration	administration	NOUN
gujaf-44	189	6	:	:	PUNCT
gujaf-44	189	7	the	the	DET
gujaf-44	189	8	road	road	NOUN
gujaf-44	189	9	fund	fund	NOUN
gujaf-44	189	10	case	case	NOUN
gujaf-44	189	11	.	.	PUNCT
gujaf-44	190	1	journal	journal	NOUN
gujaf-44	190	2	of	of	ADP
gujaf-44	190	3	public	public	ADJ
gujaf-44	190	4	budgeting	budgeting	NOUN
gujaf-44	190	5	,	,	PUNCT
gujaf-44	190	6	accounting	accounting	NOUN
gujaf-44	190	7	&	&	CCONJ
gujaf-44	190	8	financial	financial	ADJ
gujaf-44	190	9	management	management	NOUN
gujaf-44	190	10	,	,	PUNCT
gujaf-44	190	11	18(3	18(3	NUM
gujaf-44	190	12	)	)	PUNCT
gujaf-44	190	13	,	,	PUNCT
gujaf-44	190	14	259	259	NUM
gujaf-44	190	15	-	-	SYM
gujaf-44	190	16	283	283	NUM
gujaf-44	190	17	.	.	PUNCT
gujaf-44	191	1	doi	doi	NOUN
gujaf-44	191	2	:	:	PUNCT
gujaf-44	191	3	10.1108	10.1108	NUM
gujaf-44	191	4	/	/	SYM
gujaf-44	191	5	jpbafm-18	jpbafm-18	NOUN
gujaf-44	191	6	-	-	PUNCT
gujaf-44	191	7	03	03	NUM
gujaf-44	191	8	-	-	PUNCT
gujaf-44	191	9	2006	2006	NUM
gujaf-44	191	10	-	-	SYM
gujaf-44	191	11	b001	b001	PROPN
gujaf-44	191	12	.	.	PUNCT
gujaf-44	192	1	dubin	dubin	PROPN
gujaf-44	192	2	,	,	PUNCT
gujaf-44	192	3	j.a	j.a	PROPN
gujaf-44	192	4	.	.	PROPN
gujaf-44	192	5	,	,	PUNCT
gujaf-44	192	6	&	&	CCONJ
gujaf-44	192	7	wilde	wilde	PROPN
gujaf-44	192	8	,	,	PUNCT
gujaf-44	192	9	l.l	l.l	PROPN
gujaf-44	192	10	.	.	PROPN
gujaf-44	192	11	(	(	PUNCT
gujaf-44	192	12	1988	1988	NUM
gujaf-44	192	13	)	)	PUNCT
gujaf-44	192	14	.	.	PUNCT
gujaf-44	193	1	tax	tax	NOUN
gujaf-44	193	2	penalties	penalty	NOUN
gujaf-44	193	3	and	and	CCONJ
gujaf-44	193	4	tax	tax	NOUN
gujaf-44	193	5	compliance	compliance	NOUN
gujaf-44	193	6	.	.	PUNCT
gujaf-44	194	1	harvard	harvard	PROPN
gujaf-44	194	2	journal	journal	PROPN
gujaf-44	194	3	on	on	ADP
gujaf-44	194	4	legislation	legislation	NOUN
gujaf-44	194	5	,	,	PUNCT
gujaf-44	194	6	46	46	NUM
gujaf-44	194	7	,	,	PUNCT
gujaf-44	194	8	111	111	NUM
gujaf-44	194	9	-	-	SYM
gujaf-44	194	10	161	161	NUM
gujaf-44	194	11	.	.	PUNCT
gujaf-44	195	1	retrieved	retrieve	VERB
gujaf-44	195	2	from	from	ADP
gujaf-44	195	3	:	:	PUNCT
gujaf-44	195	4	www.jstor.org/stable/41788709	www.jstor.org/stable/41788709	ADJ
gujaf-44	195	5	.	.	PUNCT
gujaf-44	196	1	ebimobowei	ebimobowei	PROPN
gujaf-44	196	2	,	,	PUNCT
gujaf-44	197	1	a.	a.	NOUN
gujaf-44	197	2	p.	p.	PROPN
gujaf-44	197	3	p.	p.	NOUN
gujaf-44	197	4	a.	a.	PROPN
gujaf-44	197	5	h.	h.	PROPN
gujaf-44	197	6	,	,	PUNCT
gujaf-44	197	7	&	&	CCONJ
gujaf-44	197	8	ebiringa	ebiringa	PROPN
gujaf-44	197	9	,	,	PUNCT
gujaf-44	197	10	o.	o.	NOUN
gujaf-44	197	11	t.	t.	PROPN
gujaf-44	197	12	(	(	PUNCT
gujaf-44	197	13	2012	2012	NUM
gujaf-44	197	14	)	)	PUNCT
gujaf-44	197	15	.	.	PUNCT
gujaf-44	198	1	petroleum	petroleum	NOUN
gujaf-44	198	2	profit	profit	NOUN
gujaf-44	198	3	tax	tax	NOUN
gujaf-44	198	4	and	and	CCONJ
gujaf-44	198	5	economic	economic	ADJ
gujaf-44	198	6	growth	growth	NOUN
gujaf-44	198	7	in	in	ADP
gujaf-44	198	8	nigeria	nigeria	PROPN
gujaf-44	198	9	.	.	PUNCT
gujaf-44	199	1	international	international	ADJ
gujaf-44	199	2	journal	journal	PROPN
gujaf-44	199	3	of	of	ADP
gujaf-44	199	4	management	management	NOUN
gujaf-44	199	5	sciences	sciences	PROPN
gujaf-44	199	6	and	and	CCONJ
gujaf-44	199	7	business	business	NOUN
gujaf-44	199	8	research	research	NOUN
gujaf-44	199	9	,	,	PUNCT
gujaf-44	199	10	1(9	1(9	NUM
gujaf-44	199	11	)	)	PUNCT
gujaf-44	199	12	,	,	PUNCT
gujaf-44	199	13	12	12	NUM
gujaf-44	199	14	-	-	SYM
gujaf-44	199	15	22	22	NUM
gujaf-44	199	16	.	.	PUNCT
gujaf-44	200	1	ebimobowei	ebimobowei	PROPN
gujaf-44	200	2	,	,	PUNCT
gujaf-44	200	3	a.	a.	NOUN
gujaf-44	200	4	,	,	PUNCT
gujaf-44	200	5	&	&	CCONJ
gujaf-44	200	6	peter	peter	PROPN
gujaf-44	200	7	,	,	PUNCT
gujaf-44	200	8	e.	e.	PROPN
gujaf-44	200	9	g.	g.	PROPN
gujaf-44	200	10	(	(	PUNCT
gujaf-44	200	11	2013	2013	NUM
gujaf-44	200	12	)	)	PUNCT
gujaf-44	200	13	.	.	PUNCT
gujaf-44	201	1	a	a	DET
gujaf-44	201	2	causality	causality	NOUN
gujaf-44	201	3	analysis	analysis	NOUN
gujaf-44	201	4	between	between	ADP
gujaf-44	201	5	tax	tax	NOUN
gujaf-44	201	6	auditand	auditand	ADJ
gujaf-44	201	7	tax	tax	NOUN
gujaf-44	201	8	compliance	compliance	NOUN
gujaf-44	201	9	in	in	ADP
gujaf-44	201	10	nigeria	nigeria	PROPN
gujaf-44	201	11	.	.	PUNCT
gujaf-44	202	1	european	european	PROPN
gujaf-44	202	2	journal	journal	PROPN
gujaf-44	202	3	of	of	ADP
gujaf-44	202	4	business	business	NOUN
gujaf-44	202	5	and	and	CCONJ
gujaf-44	202	6	management	management	NOUN
gujaf-44	202	7	,	,	PUNCT
gujaf-44	202	8	5(2	5(2	NUM
gujaf-44	202	9	)	)	PUNCT
gujaf-44	202	10	,	,	PUNCT
gujaf-44	202	11	107	107	NUM
gujaf-44	202	12	-	-	SYM
gujaf-44	202	13	120	120	NUM
gujaf-44	202	14	.	.	PUNCT
gujaf-44	203	1	elffers	elffer	NOUN
gujaf-44	203	2	,	,	PUNCT
gujaf-44	203	3	h.	h.	PROPN
gujaf-44	203	4	,	,	PUNCT
gujaf-44	203	5	weigel	weigel	PROPN
gujaf-44	203	6	,	,	PUNCT
gujaf-44	203	7	r.	r.	PROPN
gujaf-44	203	8	h.	h.	PROPN
gujaf-44	203	9	,	,	PUNCT
gujaf-44	203	10	&	&	CCONJ
gujaf-44	203	11	hessing	hessing	PROPN
gujaf-44	203	12	,	,	PUNCT
gujaf-44	203	13	d.	d.	PROPN
gujaf-44	203	14	j.	j.	PROPN
gujaf-44	203	15	(	(	PUNCT
gujaf-44	203	16	1987	1987	NUM
gujaf-44	203	17	)	)	PUNCT
gujaf-44	203	18	.	.	PUNCT
gujaf-44	204	1	the	the	DET
gujaf-44	204	2	consequences	consequence	NOUN
gujaf-44	204	3	of	of	ADP
gujaf-44	204	4	different	different	ADJ
gujaf-44	204	5	strategies	strategy	NOUN
gujaf-44	204	6	for	for	ADP
gujaf-44	204	7	measuring	measure	VERB
gujaf-44	204	8	tax	tax	NOUN
gujaf-44	204	9	evasion	evasion	NOUN
gujaf-44	204	10	behavior	behavior	NOUN
gujaf-44	204	11	.	.	PUNCT
gujaf-44	205	1	journal	journal	NOUN
gujaf-44	205	2	of	of	ADP
gujaf-44	205	3	economic	economic	ADJ
gujaf-44	205	4	psychology	psychology	NOUN
gujaf-44	205	5	,	,	PUNCT
gujaf-44	205	6	8(3	8(3	NUM
gujaf-44	205	7	)	)	PUNCT
gujaf-44	205	8	,	,	PUNCT
gujaf-44	205	9	311	311	NUM
gujaf-44	205	10	-	-	SYM
gujaf-44	205	11	337	337	NUM
gujaf-44	205	12	.	.	PUNCT
gujaf-44	206	1	enofe	enofe	ADJ
gujaf-44	206	2	,	,	PUNCT
gujaf-44	206	3	a.	a.	NOUN
gujaf-44	206	4	,	,	PUNCT
gujaf-44	206	5	embele	embele	PROPN
gujaf-44	206	6	,	,	PUNCT
gujaf-44	206	7	k.	k.	PROPN
gujaf-44	206	8	,	,	PUNCT
gujaf-44	206	9	&	&	CCONJ
gujaf-44	206	10	obazee	obazee	PROPN
gujaf-44	206	11	,	,	PUNCT
gujaf-44	207	1	e.	e.	PROPN
gujaf-44	207	2	p.	p.	PROPN
gujaf-44	207	3	(	(	PUNCT
gujaf-44	207	4	2019	2019	NUM
gujaf-44	207	5	)	)	PUNCT
gujaf-44	207	6	.	.	PUNCT
gujaf-44	208	1	tax	tax	NOUN
gujaf-44	208	2	audit	audit	NOUN
gujaf-44	208	3	,	,	PUNCT
gujaf-44	208	4	investigation	investigation	NOUN
gujaf-44	208	5	,	,	PUNCT
gujaf-44	208	6	and	and	CCONJ
gujaf-44	208	7	tax	tax	NOUN
gujaf-44	208	8	evasion	evasion	NOUN
gujaf-44	208	9	.	.	PUNCT
gujaf-44	209	1	journal	journal	NOUN
gujaf-44	209	2	of	of	ADP
gujaf-44	209	3	accounting	accounting	NOUN
gujaf-44	209	4	and	and	CCONJ
gujaf-44	209	5	financial	financial	ADJ
gujaf-44	209	6	management	management	NOUN
gujaf-44	209	7	,	,	PUNCT
gujaf-44	209	8	5(4	5(4	NUM
gujaf-44	209	9	)	)	PUNCT
gujaf-44	209	10	.	.	PUNCT
gujaf-44	210	1	eriksen	eriksen	PROPN
gujaf-44	210	2	,	,	PUNCT
gujaf-44	210	3	k.	k.	PROPN
gujaf-44	210	4	,	,	PUNCT
gujaf-44	210	5	&	&	CCONJ
gujaf-44	210	6	fallan	fallan	PROPN
gujaf-44	210	7	,	,	PUNCT
gujaf-44	210	8	l.	l.	PROPN
gujaf-44	210	9	(	(	PUNCT
gujaf-44	210	10	1996	1996	NUM
gujaf-44	210	11	)	)	PUNCT
gujaf-44	210	12	.	.	PUNCT
gujaf-44	211	1	tax	tax	NOUN
gujaf-44	211	2	knowledge	knowledge	NOUN
gujaf-44	211	3	and	and	CCONJ
gujaf-44	211	4	attitudes	attitude	NOUN
gujaf-44	211	5	towards	towards	ADP
gujaf-44	211	6	taxation	taxation	NOUN
gujaf-44	211	7	;	;	PUNCT
gujaf-44	211	8	a	a	DET
gujaf-44	211	9	report	report	NOUN
gujaf-44	211	10	on	on	ADP
gujaf-44	211	11	a	a	DET
gujaf-44	211	12	quasi	quasi	NOUN
gujaf-44	211	13	-	-	NOUN
gujaf-44	211	14	experiment	experiment	NOUN
gujaf-44	211	15	.	.	PUNCT
gujaf-44	212	1	journal	journal	NOUN
gujaf-44	212	2	of	of	ADP
gujaf-44	212	3	economic	economic	ADJ
gujaf-44	212	4	psychology	psychology	NOUN
gujaf-44	212	5	,	,	PUNCT
gujaf-44	212	6	17(3),387	17(3),387	NUM
gujaf-44	212	7	-	-	SYM
gujaf-44	212	8	402	402	NUM
gujaf-44	212	9	.	.	PUNCT
gujaf-44	213	1	https://doi.org/10.1016/0167-4870(96)00015-3	https://doi.org/10.1016/0167-4870(96)00015-3	PROPN
gujaf-44	213	2	.	.	PUNCT
gujaf-44	214	1	ezigbo	ezigbo	PROPN
gujaf-44	214	2	,	,	PUNCT
gujaf-44	214	3	o.	o.	PROPN
gujaf-44	214	4	(	(	PUNCT
gujaf-44	214	5	2010	2010	NUM
gujaf-44	214	6	):	):	PUNCT
gujaf-44	214	7	neiti	neiti	ADV
gujaf-44	214	8	:	:	PUNCT
gujaf-44	214	9	nigeria	nigeria	PROPN
gujaf-44	214	10	‘s	‘s	NOUN
gujaf-44	214	11	oil	oil	NOUN
gujaf-44	214	12	production	production	NOUN
gujaf-44	214	13	volume	volume	NOUN
gujaf-44	214	14	still	still	ADV
gujaf-44	214	15	unknown	unknown	ADJ
gujaf-44	214	16	.	.	PUNCT
gujaf-44	215	1	thisday	thisday	NOUN
gujaf-44	215	2	,	,	PUNCT
gujaf-44	215	3	2013	2013	NUM
gujaf-44	215	4	mar	mar	PROPN
gujaf-44	215	5	.	.	PROPN
gujaf-44	215	6	29	29	NUM
gujaf-44	215	7	.	.	PUNCT
gujaf-44	216	1	forest	forest	NOUN
gujaf-44	216	2	,	,	PUNCT
gujaf-44	216	3	a.	a.	PROPN
gujaf-44	216	4	,	,	PUNCT
gujaf-44	216	5	&	&	CCONJ
gujaf-44	216	6	sheffrin	sheffrin	PROPN
gujaf-44	216	7	,	,	PUNCT
gujaf-44	216	8	s.m	s.m	PROPN
gujaf-44	216	9	.	.	PROPN
gujaf-44	216	10	(	(	PUNCT
gujaf-44	216	11	2002	2002	NUM
gujaf-44	216	12	)	)	PUNCT
gujaf-44	216	13	.	.	PUNCT
gujaf-44	217	1	complexity	complexity	NOUN
gujaf-44	217	2	and	and	CCONJ
gujaf-44	217	3	compliance	compliance	NOUN
gujaf-44	217	4	:	:	PUNCT
gujaf-44	217	5	an	an	DET
gujaf-44	217	6	empiricalinvestigation	empiricalinvestigation	NOUN
gujaf-44	217	7	.	.	PUNCT
gujaf-44	218	1	national	national	ADJ
gujaf-44	218	2	tax	tax	PROPN
gujaf-44	218	3	journal	journal	PROPN
gujaf-44	218	4	,	,	PUNCT
gujaf-44	218	5	55	55	NUM
gujaf-44	218	6	,	,	PUNCT
gujaf-44	218	7	75	75	NUM
gujaf-44	218	8	-	-	SYM
gujaf-44	218	9	88	88	NUM
gujaf-44	218	10	.	.	PUNCT
gujaf-44	218	11	retrieved	retrieve	VERB
gujaf-44	218	12	from	from	ADP
gujaf-44	218	13	:	:	PUNCT
gujaf-44	218	14	https://www.jstor.org/stable/41789600	https://www.jstor.org/stable/41789600	PROPN
gujaf-44	218	15	.	.	PUNCT
gujaf-44	219	1	gabor	gabor	PROPN
gujaf-44	219	2	,	,	PUNCT
gujaf-44	219	3	r.	r.	PROPN
gujaf-44	219	4	(	(	PUNCT
gujaf-44	219	5	2012	2012	NUM
gujaf-44	219	6	)	)	PUNCT
gujaf-44	219	7	.	.	PUNCT
gujaf-44	220	1	relation	relation	NOUN
gujaf-44	220	2	between	between	ADP
gujaf-44	220	3	tax	tax	NOUN
gujaf-44	220	4	evasion	evasion	NOUN
gujaf-44	220	5	and	and	CCONJ
gujaf-44	220	6	hofstede	hofstede	NOUN
gujaf-44	220	7	’s	’s	PART
gujaf-44	220	8	model	model	NOUN
gujaf-44	220	9	.	.	PUNCT
gujaf-44	221	1	european	european	PROPN
gujaf-44	221	2	journal	journal	PROPN
gujaf-44	221	3	of	of	ADP
gujaf-44	221	4	management	management	NOUN
gujaf-44	221	5	,	,	PUNCT
gujaf-44	221	6	12(1	12(1	NUM
gujaf-44	221	7	)	)	PUNCT
gujaf-44	221	8	,	,	PUNCT
gujaf-44	221	9	61	61	NUM
gujaf-44	221	10	-	-	SYM
gujaf-44	221	11	72	72	NUM
gujaf-44	221	12	.	.	PUNCT
gujaf-44	221	13	.	.	PUNCT
gujaf-44	222	1	https://www.researchgate.net/profile/zainol_bidin/publication/277164441	https://www.researchgate.net/profile/zainol_bidin/publication/277164441	NOUN
gujaf-44	223	1	https://www.researchgate.net/profile/zainol_bidin/publication/277164441	https://www.researchgate.net/profile/zainol_bidin/publication/277164441	NOUN
gujaf-44	223	2	https://doi.org/10.2308/bria.2003.15.1.13	https://doi.org/10.2308/bria.2003.15.1.13	PRON
gujaf-44	223	3	http://www.jstor.org/stable/41788709	http://www.jstor.org/stable/41788709	PROPN
gujaf-44	223	4	https://doi.org/10.1016/0167-4870(96)00015-3	https://doi.org/10.1016/0167-4870(96)00015-3	PROPN
gujaf-44	223	5	https://www.jstor.org/stable/41789600	https://www.jstor.org/stable/41789600	PROPN
gujaf-44	223	6	gusau	gusau	PROPN
gujaf-44	223	7	journal	journal	NOUN
gujaf-44	223	8	of	of	ADP
gujaf-44	223	9	accounting	accounting	NOUN
gujaf-44	223	10	and	and	CCONJ
gujaf-44	223	11	finance	finance	NOUN
gujaf-44	223	12	,	,	PUNCT
gujaf-44	223	13	vol	vol	NOUN
gujaf-44	223	14	.	.	PUNCT
gujaf-44	224	1	i	i	PRON
gujaf-44	224	2	,	,	PUNCT
gujaf-44	224	3	issue	issue	NOUN
gujaf-44	224	4	2	2	NUM
gujaf-44	224	5	,	,	PUNCT
gujaf-44	224	6	october	october	PROPN
gujaf-44	224	7	,	,	PUNCT
gujaf-44	224	8	2020	2020	NUM
gujaf-44	224	9	13	13	NUM
gujaf-44	224	10	gambo	gambo	NOUN
gujaf-44	224	11	,	,	PUNCT
gujaf-44	224	12	e.j	e.j	PROPN
gujaf-44	224	13	.	.	PROPN
gujaf-44	224	14	,	,	PUNCT
gujaf-44	224	15	mas'ud	mas'ud	NOUN
gujaf-44	224	16	,	,	PUNCT
gujaf-44	224	17	a.	a.	NOUN
gujaf-44	224	18	,	,	PUNCT
gujaf-44	224	19	nasidi	nasidi	NOUN
gujaf-44	224	20	,	,	PUNCT
gujaf-44	224	21	m.	m.	NOUN
gujaf-44	224	22	,	,	PUNCT
gujaf-44	224	23	&	&	CCONJ
gujaf-44	224	24	oyewole	oyewole	PROPN
gujaf-44	224	25	,	,	PUNCT
gujaf-44	224	26	o.s	o.s	PROPN
gujaf-44	224	27	.	.	PROPN
gujaf-44	224	28	(	(	PUNCT
gujaf-44	224	29	2014	2014	NUM
gujaf-44	224	30	)	)	PUNCT
gujaf-44	224	31	.	.	PUNCT
gujaf-44	225	1	tax	tax	NOUN
gujaf-44	225	2	complexity	complexity	NOUN
gujaf-44	225	3	and	and	CCONJ
gujaf-44	225	4	tax	tax	NOUN
gujaf-44	225	5	compliance	compliance	NOUN
gujaf-44	225	6	in	in	ADP
gujaf-44	225	7	african	african	ADJ
gujaf-44	225	8	self	self	NOUN
gujaf-44	225	9	-	-	PUNCT
gujaf-44	225	10	assessment	assessment	NOUN
gujaf-44	225	11	environment	environment	NOUN
gujaf-44	225	12	.	.	PUNCT
gujaf-44	226	1	international	international	ADJ
gujaf-44	226	2	journal	journal	PROPN
gujaf-44	226	3	of	of	ADP
gujaf-44	226	4	management	management	PROPN
gujaf-44	226	5	research	research	PROPN
gujaf-44	226	6	&	&	CCONJ
gujaf-44	226	7	review	review	PROPN
gujaf-44	226	8	,	,	PUNCT
gujaf-44	226	9	4(5	4(5	PROPN
gujaf-44	226	10	)	)	PUNCT
gujaf-44	226	11	,	,	PUNCT
gujaf-44	226	12	575	575	NUM
gujaf-44	226	13	-	-	SYM
gujaf-44	226	14	582	582	NUM
gujaf-44	226	15	.	.	PUNCT
gujaf-44	227	1	gilligan	gilligan	NOUN
gujaf-44	227	2	,	,	PUNCT
gujaf-44	227	3	g.	g.	PROPN
gujaf-44	227	4	,	,	PUNCT
gujaf-44	227	5	&	&	CCONJ
gujaf-44	227	6	richardson	richardson	PROPN
gujaf-44	227	7	,	,	PUNCT
gujaf-44	227	8	g.	g.	PROPN
gujaf-44	227	9	(	(	PUNCT
gujaf-44	227	10	2005	2005	NUM
gujaf-44	227	11	)	)	PUNCT
gujaf-44	227	12	.	.	PUNCT
gujaf-44	228	1	perceptions	perception	NOUN
gujaf-44	228	2	of	of	ADP
gujaf-44	228	3	tax	tax	NOUN
gujaf-44	228	4	fairness	fairness	NOUN
gujaf-44	228	5	and	and	CCONJ
gujaf-44	228	6	tax	tax	NOUN
gujaf-44	228	7	compliance	compliance	NOUN
gujaf-44	228	8	in	in	ADP
gujaf-44	228	9	australia	australia	PROPN
gujaf-44	228	10	and	and	CCONJ
gujaf-44	228	11	hong	hong	PROPN
gujaf-44	228	12	kong	kong	PROPN
gujaf-44	228	13	:	:	PUNCT
gujaf-44	228	14	a	a	DET
gujaf-44	228	15	preliminary	preliminary	ADJ
gujaf-44	228	16	study	study	NOUN
gujaf-44	228	17	.	.	PUNCT
gujaf-44	229	1	journal	journal	PROPN
gujaf-44	229	2	of	of	ADP
gujaf-44	229	3	financial	financial	ADJ
gujaf-44	229	4	crime	crime	NOUN
gujaf-44	229	5	,	,	PUNCT
gujaf-44	229	6	12(4	12(4	NUM
gujaf-44	229	7	)	)	PUNCT
gujaf-44	229	8	,	,	PUNCT
gujaf-44	229	9	331	331	NUM
gujaf-44	229	10	-	-	SYM
gujaf-44	229	11	343	343	NUM
gujaf-44	229	12	.	.	PUNCT
gujaf-44	230	1	guala	guala	PROPN
gujaf-44	230	2	,	,	PUNCT
gujaf-44	230	3	f.	f.	PROPN
gujaf-44	230	4	,	,	PUNCT
gujaf-44	230	5	&	&	CCONJ
gujaf-44	230	6	mittone	mittone	PROPN
gujaf-44	230	7	,	,	PUNCT
gujaf-44	230	8	l.	l.	PROPN
gujaf-44	230	9	(	(	PUNCT
gujaf-44	230	10	2005	2005	NUM
gujaf-44	230	11	)	)	PUNCT
gujaf-44	230	12	.	.	PUNCT
gujaf-44	231	1	experiments	experiment	NOUN
gujaf-44	231	2	in	in	ADP
gujaf-44	231	3	economics	economic	NOUN
gujaf-44	231	4	:	:	PUNCT
gujaf-44	231	5	external	external	ADJ
gujaf-44	231	6	validity	validity	NOUN
gujaf-44	231	7	and	and	CCONJ
gujaf-44	231	8	the	the	DET
gujaf-44	231	9	robustness	robustness	NOUN
gujaf-44	231	10	of	of	ADP
gujaf-44	231	11	phenomena	phenomenon	NOUN
gujaf-44	231	12	.	.	PUNCT
gujaf-44	232	1	journal	journal	NOUN
gujaf-44	232	2	of	of	ADP
gujaf-44	232	3	economic	economic	ADJ
gujaf-44	232	4	methodology	methodology	NOUN
gujaf-44	232	5	,	,	PUNCT
gujaf-44	232	6	12(4	12(4	NUM
gujaf-44	232	7	)	)	PUNCT
gujaf-44	232	8	,	,	PUNCT
gujaf-44	232	9	495	495	NUM
gujaf-44	232	10	-	-	SYM
gujaf-44	232	11	515	515	NUM
gujaf-44	232	12	.	.	PUNCT
gujaf-44	233	1	https://doi.org/10.1080/13501780500342906	https://doi.org/10.1080/13501780500342906	NOUN
gujaf-44	233	2	.	.	PUNCT
gujaf-44	234	1	hanefah	hanefah	PROPN
gujaf-44	234	2	,	,	PUNCT
gujaf-44	234	3	m.	m.	NOUN
gujaf-44	234	4	m.	m.	NOUN
gujaf-44	234	5	(	(	PUNCT
gujaf-44	234	6	2007	2007	NUM
gujaf-44	234	7	)	)	PUNCT
gujaf-44	234	8	.	.	PUNCT
gujaf-44	235	1	tax	tax	NOUN
gujaf-44	235	2	systems	system	NOUN
gujaf-44	235	3	,	,	PUNCT
gujaf-44	235	4	taxpayer	taxpayer	NOUN
gujaf-44	235	5	compliance	compliance	NOUN
gujaf-44	235	6	and	and	CCONJ
gujaf-44	235	7	specific	specific	ADJ
gujaf-44	235	8	tax	tax	NOUN
gujaf-44	235	9	issues	issue	NOUN
gujaf-44	235	10	:	:	PUNCT
gujaf-44	235	11	uum	uum	PROPN
gujaf-44	235	12	press	press	NOUN
gujaf-44	235	13	.	.	PUNCT
gujaf-44	236	1	harris	harris	PROPN
gujaf-44	236	2	,	,	PUNCT
gujaf-44	236	3	r.	r.	PROPN
gujaf-44	236	4	i.	i.	PROPN
gujaf-44	236	5	,	,	PUNCT
gujaf-44	236	6	hashimzade	hashimzade	PROPN
gujaf-44	236	7	,	,	PUNCT
gujaf-44	236	8	n.	n.	NOUN
gujaf-44	236	9	,	,	PUNCT
gujaf-44	236	10	&	&	CCONJ
gujaf-44	236	11	ding	ding	PROPN
gujaf-44	236	12	,	,	PUNCT
gujaf-44	236	13	s.	s.	PROPN
gujaf-44	236	14	(	(	PUNCT
gujaf-44	236	15	2016	2016	NUM
gujaf-44	236	16	)	)	PUNCT
gujaf-44	236	17	.	.	PUNCT
gujaf-44	237	1	political	political	ADJ
gujaf-44	237	2	connections	connection	NOUN
gujaf-44	237	3	,	,	PUNCT
gujaf-44	237	4	state	state	NOUN
gujaf-44	237	5	ownership	ownership	NOUN
gujaf-44	237	6	and	and	CCONJ
gujaf-44	237	7	productivity	productivity	NOUN
gujaf-44	237	8	in	in	ADP
gujaf-44	237	9	china	china	PROPN
gujaf-44	237	10	.	.	PUNCT
gujaf-44	238	1	heang	heang	PROPN
gujaf-44	238	2	boong	boong	PROPN
gujaf-44	238	3	taing	taing	PROPN
gujaf-44	238	4	&	&	CCONJ
gujaf-44	238	5	yongjin	yongjin	PROPN
gujaf-44	238	6	chang	chang	PROPN
gujaf-44	238	7	(	(	PUNCT
gujaf-44	238	8	2020	2020	NUM
gujaf-44	238	9	)	)	PUNCT
gujaf-44	238	10	determinants	determinant	NOUN
gujaf-44	238	11	of	of	ADP
gujaf-44	238	12	tax	tax	NOUN
gujaf-44	238	13	compliance	compliance	NOUN
gujaf-44	238	14	intention	intention	NOUN
gujaf-44	238	15	:	:	PUNCT
gujaf-44	238	16	focus	focus	VERB
gujaf-44	238	17	on	on	ADP
gujaf-44	238	18	the	the	DET
gujaf-44	238	19	theory	theory	NOUN
gujaf-44	238	20	of	of	ADP
gujaf-44	238	21	planned	plan	VERB
gujaf-44	238	22	behavior	behavior	NOUN
gujaf-44	238	23	,	,	PUNCT
gujaf-44	238	24	international	international	ADJ
gujaf-44	238	25	journal	journal	NOUN
gujaf-44	238	26	of	of	ADP
gujaf-44	238	27	public	public	ADJ
gujaf-44	238	28	administration	administration	NOUN
gujaf-44	238	29	.	.	PUNCT
gujaf-44	239	1	issn	issn	PROPN
gujaf-44	239	2	:	:	PUNCT
gujaf-44	239	3	0190	0190	NUM
gujaf-44	239	4	-	-	SYM
gujaf-44	239	5	0692	0692	NUM
gujaf-44	239	6	(	(	PUNCT
gujaf-44	239	7	print	print	NOUN
gujaf-44	239	8	)	)	PUNCT
gujaf-44	239	9	1532	1532	NUM
gujaf-44	239	10	4265	4265	NUM
gujaf-44	239	11	,	,	PUNCT
gujaf-44	239	12	doi	doi	NOUN
gujaf-44	239	13	:	:	PUNCT
gujaf-44	239	14	10.1080/01900692.2020.1728313	10.1080/01900692.2020.1728313	NUM
gujaf-44	239	15	.	.	PUNCT
gujaf-44	240	1	hofmann	hofmann	PROPN
gujaf-44	240	2	,	,	PUNCT
gujaf-44	240	3	e.	e.	PROPN
gujaf-44	240	4	,	,	PUNCT
gujaf-44	240	5	hoelzl	hoelzl	PROPN
gujaf-44	240	6	,	,	PUNCT
gujaf-44	240	7	e.	e.	PROPN
gujaf-44	240	8	,	,	PUNCT
gujaf-44	240	9	&	&	CCONJ
gujaf-44	240	10	kirchler	kirchler	PROPN
gujaf-44	240	11	,	,	PUNCT
gujaf-44	240	12	e.	e.	PROPN
gujaf-44	240	13	(	(	PUNCT
gujaf-44	240	14	2008	2008	NUM
gujaf-44	240	15	)	)	PUNCT
gujaf-44	240	16	.	.	PUNCT
gujaf-44	241	1	preconditions	precondition	NOUN
gujaf-44	241	2	of	of	ADP
gujaf-44	241	3	voluntary	voluntary	ADJ
gujaf-44	241	4	tax	tax	NOUN
gujaf-44	241	5	compliance	compliance	NOUN
gujaf-44	241	6	:	:	PUNCT
gujaf-44	241	7	knowledge	knowledge	NOUN
gujaf-44	241	8	and	and	CCONJ
gujaf-44	241	9	evaluation	evaluation	NOUN
gujaf-44	241	10	of	of	ADP
gujaf-44	241	11	taxation	taxation	NOUN
gujaf-44	241	12	,	,	PUNCT
gujaf-44	241	13	norms	norm	NOUN
gujaf-44	241	14	,	,	PUNCT
gujaf-44	241	15	fairness	fairness	NOUN
gujaf-44	241	16	,	,	PUNCT
gujaf-44	241	17	and	and	CCONJ
gujaf-44	241	18	motivation	motivation	NOUN
gujaf-44	241	19	to	to	PART
gujaf-44	241	20	cooperate	cooperate	VERB
gujaf-44	241	21	.	.	PUNCT
gujaf-44	242	1	zeitschrift	zeitschrift	ADJ
gujaf-44	242	2	fur	fur	NOUN
gujaf-44	242	3	psychologie216(4	psychologie216(4	X
gujaf-44	242	4	)	)	PUNCT
gujaf-44	242	5	,	,	PUNCT
gujaf-44	242	6	209217	209217	NUM
gujaf-44	242	7	.	.	PUNCT
gujaf-44	243	1	https://doi.org/10.1027/0044-3409.216.4.209	https://doi.org/10.1027/0044-3409.216.4.209	NOUN
gujaf-44	243	2	.	.	PUNCT
gujaf-44	244	1	hsu	hsu	PROPN
gujaf-44	244	2	,	,	PUNCT
gujaf-44	244	3	l.	l.	PROPN
gujaf-44	244	4	c.	c.	PROPN
gujaf-44	244	5	(	(	PUNCT
gujaf-44	244	6	2013	2013	NUM
gujaf-44	244	7	)	)	PUNCT
gujaf-44	244	8	.	.	PUNCT
gujaf-44	245	1	tax	tax	NOUN
gujaf-44	245	2	auditing	auditing	NOUN
gujaf-44	245	3	as	as	ADP
gujaf-44	245	4	a	a	DET
gujaf-44	245	5	public	public	ADJ
gujaf-44	245	6	good	good	ADJ
gujaf-44	245	7	game	game	NOUN
gujaf-44	245	8	:	:	PUNCT
gujaf-44	245	9	an	an	DET
gujaf-44	245	10	experimental	experimental	ADJ
gujaf-44	245	11	study	study	NOUN
gujaf-44	245	12	on	on	ADP
gujaf-44	245	13	punishment	punishment	NOUN
gujaf-44	245	14	and	and	CCONJ
gujaf-44	245	15	compliance	compliance	NOUN
gujaf-44	245	16	.	.	PUNCT
gujaf-44	246	1	pacific	pacific	PROPN
gujaf-44	246	2	economic	economic	PROPN
gujaf-44	246	3	review	review	PROPN
gujaf-44	246	4	,	,	PUNCT
gujaf-44	246	5	18(4	18(4	NUM
gujaf-44	246	6	)	)	PUNCT
gujaf-44	246	7	,	,	PUNCT
gujaf-44	246	8	475	475	NUM
gujaf-44	246	9	501	501	NUM
gujaf-44	246	10	.	.	PUNCT
gujaf-44	247	1	ilaboya	ilaboya	PROPN
gujaf-44	247	2	,	,	PUNCT
gujaf-44	247	3	o.	o.	PROPN
gujaf-44	247	4	j.	j.	PROPN
gujaf-44	247	5	,	,	PUNCT
gujaf-44	247	6	&	&	CCONJ
gujaf-44	247	7	ofiafor	ofiafor	ADV
gujaf-44	247	8	,	,	PUNCT
gujaf-44	247	9	e.	e.	PROPN
gujaf-44	247	10	(	(	PUNCT
gujaf-44	247	11	2014	2014	NUM
gujaf-44	247	12	)	)	PUNCT
gujaf-44	247	13	.	.	PUNCT
gujaf-44	248	1	petroleum	petroleum	NOUN
gujaf-44	248	2	profit	profit	NOUN
gujaf-44	248	3	tax	tax	NOUN
gujaf-44	248	4	and	and	CCONJ
gujaf-44	248	5	economic	economic	ADJ
gujaf-44	248	6	growth	growth	NOUN
gujaf-44	248	7	in	in	ADP
gujaf-44	248	8	nigeria	nigeria	PROPN
gujaf-44	248	9	.	.	PUNCT
gujaf-44	249	1	british	british	PROPN
gujaf-44	249	2	journal	journal	PROPN
gujaf-44	249	3	of	of	ADP
gujaf-44	249	4	business	business	NOUN
gujaf-44	249	5	and	and	CCONJ
gujaf-44	249	6	management	management	NOUN
gujaf-44	249	7	research	research	NOUN
gujaf-44	249	8	,	,	PUNCT
gujaf-44	249	9	1(2	1(2	NUM
gujaf-44	249	10	)	)	PUNCT
gujaf-44	249	11	,	,	PUNCT
gujaf-44	249	12	55	55	NUM
gujaf-44	249	13	67	67	NUM
gujaf-44	249	14	.	.	PUNCT
gujaf-44	249	15	retrieved	retrieve	VERB
gujaf-44	249	16	from	from	ADP
gujaf-44	249	17	:	:	PUNCT
gujaf-44	249	18	http://www.gbjournals.org/wp	http://www.gbjournals.org/wp	PROPN
gujaf-44	249	19	content	content	PROPN
gujaf-44	249	20	/	/	SYM
gujaf-44	249	21	uploads	upload	VERB
gujaf-44	249	22	/	/	SYM
gujaf-44	249	23	petroleum	petroleum	NOUN
gujaf-44	249	24	-	-	PUNCT
gujaf-44	249	25	profit	profit	NOUN
gujaf-44	249	26	-	-	PUNCT
gujaf-44	249	27	tax	tax	NOUN
gujaf-44	249	28	-	-	PUNCT
gujaf-44	249	29	and	and	CCONJ
gujaf-44	249	30	-	-	PUNCT
gujaf-44	249	31	economic	economic	ADJ
gujaf-44	249	32	-	-	PUNCT
gujaf-44	249	33	growth	growth	NOUN
gujaf-44	249	34	-	-	PUNCT
gujaf-44	249	35	in	in	ADP
gujaf-44	249	36	-	-	PUNCT
gujaf-44	249	37	nigeria.pdf	nigeria.pdf	PROPN
gujaf-44	249	38	.	.	PROPN
gujaf-44	249	39	isa	isa	PROPN
gujaf-44	249	40	,	,	PUNCT
gujaf-44	249	41	k.	k.	PROPN
gujaf-44	249	42	m.	m.	PROPN
gujaf-44	249	43	,	,	PUNCT
gujaf-44	249	44	yussof	yussof	PROPN
gujaf-44	249	45	,	,	PUNCT
gujaf-44	249	46	s.	s.	PROPN
gujaf-44	249	47	h.	h.	PROPN
gujaf-44	249	48	,	,	PUNCT
gujaf-44	249	49	&	&	CCONJ
gujaf-44	249	50	mohdali	mohdali	PROPN
gujaf-44	249	51	,	,	PUNCT
gujaf-44	249	52	r.	r.	PROPN
gujaf-44	249	53	(	(	PUNCT
gujaf-44	249	54	2014	2014	NUM
gujaf-44	249	55	)	)	PUNCT
gujaf-44	249	56	.	.	PUNCT
gujaf-44	250	1	the	the	DET
gujaf-44	250	2	role	role	NOUN
gujaf-44	250	3	of	of	ADP
gujaf-44	250	4	tax	tax	NOUN
gujaf-44	250	5	agents	agent	NOUN
gujaf-44	250	6	in	in	ADP
gujaf-44	250	7	sustaining	sustain	VERB
gujaf-44	250	8	the	the	DET
gujaf-44	250	9	malaysian	malaysian	ADJ
gujaf-44	250	10	tax	tax	NOUN
gujaf-44	250	11	system	system	NOUN
gujaf-44	250	12	.	.	PUNCT
gujaf-44	251	1	procedia	procedia	NOUN
gujaf-44	251	2	-	-	PUNCT
gujaf-44	251	3	social	social	ADJ
gujaf-44	251	4	and	and	CCONJ
gujaf-44	251	5	behavioral	behavioral	ADJ
gujaf-44	251	6	sciences	science	NOUN
gujaf-44	251	7	,	,	PUNCT
gujaf-44	251	8	164	164	NUM
gujaf-44	251	9	,	,	PUNCT
gujaf-44	251	10	366	366	NUM
gujaf-44	251	11	-	-	SYM
gujaf-44	251	12	371	371	NUM
gujaf-44	251	13	.	.	PUNCT
gujaf-44	252	1	http://dx.doi.org/10.1016/j.sbspro.2014.11.089	http://dx.doi.org/10.1016/j.sbspro.2014.11.089	PROPN
gujaf-44	252	2	.	.	PUNCT
gujaf-44	253	1	james	james	PROPN
gujaf-44	253	2	,	,	PUNCT
gujaf-44	253	3	s.	s.	PROPN
gujaf-44	253	4	,	,	PUNCT
gujaf-44	253	5	&	&	CCONJ
gujaf-44	253	6	alley	alley	PROPN
gujaf-44	253	7	,	,	PUNCT
gujaf-44	253	8	c.	c.	PROPN
gujaf-44	253	9	(	(	PUNCT
gujaf-44	253	10	2002	2002	NUM
gujaf-44	253	11	)	)	PUNCT
gujaf-44	253	12	.	.	PUNCT
gujaf-44	254	1	tax	tax	NOUN
gujaf-44	254	2	compliance	compliance	NOUN
gujaf-44	254	3	,	,	PUNCT
gujaf-44	254	4	self	self	NOUN
gujaf-44	254	5	-	-	PUNCT
gujaf-44	254	6	assessment	assessment	NOUN
gujaf-44	254	7	and	and	CCONJ
gujaf-44	254	8	tax	tax	NOUN
gujaf-44	254	9	administration	administration	NOUN
gujaf-44	254	10	.	.	PUNCT
gujaf-44	255	1	kasipillai	kasipillai	PROPN
gujaf-44	255	2	,	,	PUNCT
gujaf-44	255	3	j.	j.	PROPN
gujaf-44	255	4	(	(	PUNCT
gujaf-44	255	5	2012	2012	NUM
gujaf-44	255	6	)	)	PUNCT
gujaf-44	255	7	.	.	PUNCT
gujaf-44	256	1	tax	tax	NOUN
gujaf-44	256	2	avoidance	avoidance	NOUN
gujaf-44	256	3	,	,	PUNCT
gujaf-44	256	4	evasion	evasion	NOUN
gujaf-44	256	5	and	and	CCONJ
gujaf-44	256	6	planning	planning	NOUN
gujaf-44	256	7	in	in	ADP
gujaf-44	256	8	malaysia	malaysia	PROPN
gujaf-44	256	9	:	:	PUNCT
gujaf-44	256	10	cch	cch	PROPN
gujaf-44	256	11	.	.	PUNCT
gujaf-44	257	1	kasipillai	kasipillai	PROPN
gujaf-44	257	2	,	,	PUNCT
gujaf-44	257	3	j.	j.	PROPN
gujaf-44	257	4	&	&	CCONJ
gujaf-44	257	5	jabbar	jabbar	PROPN
gujaf-44	257	6	,	,	PUNCT
gujaf-44	257	7	a.	a.	NOUN
gujaf-44	257	8	h.	h.	PROPN
gujaf-44	257	9	(	(	PUNCT
gujaf-44	257	10	2003	2003	NUM
gujaf-44	257	11	)	)	PUNCT
gujaf-44	257	12	.	.	PUNCT
gujaf-44	258	1	tax	tax	NOUN
gujaf-44	258	2	compliance	compliance	NOUN
gujaf-44	258	3	attitude	attitude	NOUN
gujaf-44	258	4	and	and	CCONJ
gujaf-44	258	5	behavior	behavior	NOUN
gujaf-44	258	6	:	:	PUNCT
gujaf-44	258	7	gender	gender	NOUN
gujaf-44	258	8	&	&	CCONJ
gujaf-44	258	9	ethnicity	ethnicity	NOUN
gujaf-44	258	10	differences	difference	NOUN
gujaf-44	258	11	of	of	ADP
gujaf-44	258	12	malaysian	malaysian	ADJ
gujaf-44	258	13	taxpayers	taxpayer	NOUN
gujaf-44	258	14	.	.	PUNCT
gujaf-44	259	1	the	the	DET
gujaf-44	259	2	malaysian	malaysian	ADJ
gujaf-44	259	3	accountant	accountant	NOUN
gujaf-44	259	4	,	,	PUNCT
gujaf-44	259	5	1	1	NUM
gujaf-44	259	6	–	–	SYM
gujaf-44	259	7	7	7	NUM
gujaf-44	259	8	.	.	PUNCT
gujaf-44	259	9	retrieved	retrieve	VERB
gujaf-44	259	10	from	from	ADP
gujaf-44	259	11	:	:	PUNCT
gujaf-44	259	12	http://repo.uum.edu.my/id/eprint/5222	http://repo.uum.edu.my/id/eprint/5222	NUM
gujaf-44	259	13	.	.	NOUN
gujaf-44	259	14	https://doi.org/10.1080/13501780500342906	https://doi.org/10.1080/13501780500342906	NOUN
gujaf-44	259	15	https://doi.org/10.1080/01900692.2020.1728313	https://doi.org/10.1080/01900692.2020.1728313	PROPN
gujaf-44	260	1	https://doi.org/10.1027/0044-3409.216.4.209	https://doi.org/10.1027/0044-3409.216.4.209	ADJ
gujaf-44	260	2	http://www.gbjournals.org/wphttp://dx.doi.org/10.1016/j.sbspro.2014.11.089	http://www.gbjournals.org/wphttp://dx.doi.org/10.1016/j.sbspro.2014.11.089	PROPN
gujaf-44	260	3	http://repo.uum.edu.my/id/eprint/5222	http://repo.uum.edu.my/id/eprint/5222	PROPN
gujaf-44	260	4	gusau	gusau	ADJ
gujaf-44	260	5	journal	journal	NOUN
gujaf-44	260	6	of	of	ADP
gujaf-44	260	7	accounting	accounting	NOUN
gujaf-44	260	8	and	and	CCONJ
gujaf-44	260	9	finance	finance	NOUN
gujaf-44	260	10	,	,	PUNCT
gujaf-44	260	11	vol	vol	NOUN
gujaf-44	260	12	.	.	PUNCT
gujaf-44	261	1	i	i	PRON
gujaf-44	261	2	,	,	PUNCT
gujaf-44	261	3	issue	issue	NOUN
gujaf-44	261	4	2	2	NUM
gujaf-44	261	5	,	,	PUNCT
gujaf-44	261	6	october	october	PROPN
gujaf-44	261	7	,	,	PUNCT
gujaf-44	261	8	2020	2020	NUM
gujaf-44	261	9	14	14	NUM
gujaf-44	261	10	keeter	keeter	NOUN
gujaf-44	261	11	,	,	PUNCT
gujaf-44	261	12	s.	s.	PROPN
gujaf-44	261	13	(	(	PUNCT
gujaf-44	261	14	2005	2005	NUM
gujaf-44	261	15	)	)	PUNCT
gujaf-44	261	16	.	.	PUNCT
gujaf-44	262	1	survey	survey	NOUN
gujaf-44	262	2	research	research	NOUN
gujaf-44	262	3	.	.	PUNCT
gujaf-44	263	1	in	in	ADP
gujaf-44	263	2	d.	d.	PROPN
gujaf-44	263	3	druckman	druckman	PROPN
gujaf-44	263	4	(	(	PUNCT
gujaf-44	263	5	ed	ed	NOUN
gujaf-44	263	6	.	.	PUNCT
gujaf-44	263	7	)	)	PUNCT
gujaf-44	263	8	,	,	PUNCT
gujaf-44	263	9	doing	do	VERB
gujaf-44	263	10	research	research	NOUN
gujaf-44	263	11	:	:	PUNCT
gujaf-44	263	12	methods	method	NOUN
gujaf-44	263	13	of	of	ADP
gujaf-44	263	14	inquiry	inquiry	NOUN
gujaf-44	263	15	for	for	ADP
gujaf-44	263	16	conflict	conflict	NOUN
gujaf-44	263	17	analysis	analysis	NOUN
gujaf-44	263	18	(	(	PUNCT
gujaf-44	263	19	pp	pp	ADJ
gujaf-44	263	20	.	.	PUNCT
gujaf-44	263	21	123	123	NUM
gujaf-44	263	22	-	-	SYM
gujaf-44	263	23	162	162	NUM
gujaf-44	263	24	)	)	PUNCT
gujaf-44	263	25	.	.	PUNCT
gujaf-44	264	1	thousand	thousand	NUM
gujaf-44	264	2	oaks	oak	NOUN
gujaf-44	264	3	,	,	PUNCT
gujaf-44	264	4	ca	can	AUX
gujaf-44	264	5	:	:	PUNCT
gujaf-44	264	6	sage	sage	NOUN
gujaf-44	264	7	publications	publication	NOUN
gujaf-44	264	8	,	,	PUNCT
gujaf-44	264	9	inc	inc	PROPN
gujaf-44	264	10	.	.	PROPN
gujaf-44	264	11	khan	khan	PROPN
gujaf-44	264	12	,	,	PUNCT
gujaf-44	264	13	w.	w.	PROPN
gujaf-44	264	14	a.	a.	PROPN
gujaf-44	264	15	,	,	PUNCT
gujaf-44	264	16	&	&	CCONJ
gujaf-44	264	17	ahmad	ahmad	PROPN
gujaf-44	264	18	,	,	PUNCT
gujaf-44	264	19	p.	p.	PROPN
gujaf-44	264	20	f.	f.	PROPN
gujaf-44	264	21	(	(	PUNCT
gujaf-44	264	22	2014	2014	NUM
gujaf-44	264	23	)	)	PUNCT
gujaf-44	264	24	.	.	PUNCT
gujaf-44	265	1	causes	cause	NOUN
gujaf-44	265	2	of	of	ADP
gujaf-44	265	3	tax	tax	NOUN
gujaf-44	265	4	evasion	evasion	NOUN
gujaf-44	265	5	in	in	ADP
gujaf-44	265	6	pakistan	pakistan	PROPN
gujaf-44	265	7	:	:	PUNCT
gujaf-44	265	8	a	a	DET
gujaf-44	265	9	case	case	NOUN
gujaf-44	265	10	study	study	NOUN
gujaf-44	265	11	on	on	ADP
gujaf-44	265	12	southern	southern	PROPN
gujaf-44	265	13	punjab	punjab	PROPN
gujaf-44	265	14	.	.	PUNCT
gujaf-44	266	1	international	international	ADJ
gujaf-44	266	2	journal	journal	PROPN
gujaf-44	266	3	of	of	ADP
gujaf-44	266	4	accounting	accounting	NOUN
gujaf-44	266	5	and	and	CCONJ
gujaf-44	266	6	financial	financial	ADJ
gujaf-44	266	7	reporting	reporting	NOUN
gujaf-44	266	8	,	,	PUNCT
gujaf-44	266	9	4(2	4(2	NUM
gujaf-44	266	10	)	)	PUNCT
gujaf-44	266	11	,	,	PUNCT
gujaf-44	266	12	273	273	NUM
gujaf-44	266	13	.	.	PUNCT
gujaf-44	267	1	kircher	kircher	PROPN
gujaf-44	267	2	,	,	PUNCT
gujaf-44	267	3	e.	e.	PROPN
gujaf-44	267	4	e.	e.	PROPN
gujaf-44	267	5	(	(	PUNCT
gujaf-44	267	6	2008	2008	NUM
gujaf-44	267	7	)	)	PUNCT
gujaf-44	267	8	.	.	PUNCT
gujaf-44	268	1	“	"	PUNCT
gujaf-44	268	2	enforced	enforce	VERB
gujaf-44	268	3	versus	versus	ADP
gujaf-44	268	4	voluntary	voluntary	ADJ
gujaf-44	268	5	tax	tax	NOUN
gujaf-44	268	6	compliance	compliance	NOUN
gujaf-44	268	7	:	:	PUNCT
gujaf-44	268	8	the	the	DET
gujaf-44	268	9	slippery	slippery	ADJ
gujaf-44	268	10	framework	framework	NOUN
gujaf-44	268	11	”	"	PUNCT
gujaf-44	268	12	.	.	PUNCT
gujaf-44	269	1	journal	journal	PROPN
gujaf-44	269	2	of	of	ADP
gujaf-44	269	3	economic	economic	ADJ
gujaf-44	269	4	psychology	psychology	NOUN
gujaf-44	269	5	,	,	PUNCT
gujaf-44	269	6	29(2	29(2	NUM
gujaf-44	269	7	):	):	PUNCT
gujaf-44	269	8	210	210	NUM
gujaf-44	269	9	–	–	PUNCT
gujaf-44	269	10	225	225	NUM
gujaf-44	269	11	.	.	PUNCT
gujaf-44	270	1	kirchler	kirchler	NOUN
gujaf-44	270	2	,	,	PUNCT
gujaf-44	270	3	e.	e.	PROPN
gujaf-44	270	4	,	,	PUNCT
gujaf-44	270	5	niemirowski	niemirowski	VERB
gujaf-44	270	6	,	,	PUNCT
gujaf-44	270	7	a.	a.	NOUN
gujaf-44	270	8	,	,	PUNCT
gujaf-44	270	9	&	&	CCONJ
gujaf-44	270	10	wearing	wear	VERB
gujaf-44	270	11	,	,	PUNCT
gujaf-44	270	12	a.	a.	NOUN
gujaf-44	270	13	(	(	PUNCT
gujaf-44	270	14	2006	2006	NUM
gujaf-44	270	15	)	)	PUNCT
gujaf-44	270	16	.	.	PUNCT
gujaf-44	271	1	shared	share	VERB
gujaf-44	271	2	subjective	subjective	ADJ
gujaf-44	271	3	views	view	NOUN
gujaf-44	271	4	,	,	PUNCT
gujaf-44	271	5	intent	intent	ADJ
gujaf-44	271	6	to	to	PART
gujaf-44	271	7	cooperate	cooperate	VERB
gujaf-44	271	8	and	and	CCONJ
gujaf-44	271	9	tax	tax	NOUN
gujaf-44	271	10	compliance	compliance	NOUN
gujaf-44	271	11	:	:	PUNCT
gujaf-44	271	12	similarities	similarity	NOUN
gujaf-44	271	13	between	between	ADP
gujaf-44	271	14	australian	australian	ADJ
gujaf-44	271	15	taxpayers	taxpayer	NOUN
gujaf-44	271	16	and	and	CCONJ
gujaf-44	271	17	tax	tax	NOUN
gujaf-44	271	18	officers	officer	NOUN
gujaf-44	271	19	.	.	PUNCT
gujaf-44	272	1	journal	journal	NOUN
gujaf-44	272	2	of	of	ADP
gujaf-44	272	3	economic	economic	ADJ
gujaf-44	272	4	psychology	psychology	NOUN
gujaf-44	272	5	,	,	PUNCT
gujaf-44	272	6	27(4	27(4	PROPN
gujaf-44	272	7	)	)	PUNCT
gujaf-44	272	8	,	,	PUNCT
gujaf-44	272	9	502	502	NUM
gujaf-44	272	10	517	517	NUM
gujaf-44	272	11	.	.	PUNCT
gujaf-44	273	1	https://doi.org/10.1016/j.joep.2006.01.005	https://doi.org/10.1016/j.joep.2006.01.005	PROPN
gujaf-44	273	2	.	.	PUNCT
gujaf-44	274	1	kyari	kyari	NOUN
gujaf-44	274	2	,	,	PUNCT
gujaf-44	274	3	a.	a.	PROPN
gujaf-44	274	4	k.	k.	PROPN
gujaf-44	274	5	,	,	PUNCT
gujaf-44	274	6	(	(	PUNCT
gujaf-44	274	7	2013	2013	NUM
gujaf-44	274	8	)	)	PUNCT
gujaf-44	274	9	.	.	PUNCT
gujaf-44	275	1	a	a	DET
gujaf-44	275	2	theoretical	theoretical	ADJ
gujaf-44	275	3	and	and	CCONJ
gujaf-44	275	4	empirical	empirical	ADJ
gujaf-44	275	5	investigation	investigation	NOUN
gujaf-44	275	6	into	into	ADP
gujaf-44	275	7	the	the	DET
gujaf-44	275	8	design	design	NOUN
gujaf-44	275	9	and	and	CCONJ
gujaf-44	275	10	implementation	implementation	NOUN
gujaf-44	275	11	of	of	ADP
gujaf-44	275	12	an	an	DET
gujaf-44	275	13	appropriate	appropriate	ADJ
gujaf-44	275	14	tax	tax	NOUN
gujaf-44	275	15	regime	regime	NOUN
gujaf-44	275	16	:	:	PUNCT
gujaf-44	275	17	an	an	DET
gujaf-44	275	18	evaluation	evaluation	NOUN
gujaf-44	275	19	of	of	ADP
gujaf-44	275	20	nigeria	nigeria	PROPN
gujaf-44	275	21	’s	’s	PART
gujaf-44	275	22	petroleum	petroleum	NOUN
gujaf-44	275	23	taxation	taxation	NOUN
gujaf-44	275	24	arrangements	arrangement	NOUN
gujaf-44	275	25	(	(	PUNCT
gujaf-44	275	26	doctoral	doctoral	ADJ
gujaf-44	275	27	dissertation	dissertation	NOUN
gujaf-44	275	28	,	,	PUNCT
gujaf-44	275	29	robert	robert	PROPN
gujaf-44	275	30	gordon	gordon	PROPN
gujaf-44	275	31	university	university	PROPN
gujaf-44	275	32	uk	uk	PROPN
gujaf-44	275	33	)	)	PUNCT
gujaf-44	275	34	.	.	PUNCT
gujaf-44	276	1	available	available	ADJ
gujaf-44	276	2	from	from	ADP
gujaf-44	276	3	:	:	PUNCT
gujaf-44	276	4	http://openair.rgu.ac.uk	http://openair.rgu.ac.uk	PROPN
gujaf-44	276	5	.	.	PUNCT
gujaf-44	277	1	loo	loo	PROPN
gujaf-44	277	2	,	,	PUNCT
gujaf-44	277	3	e.	e.	PROPN
gujaf-44	277	4	c.	c.	PROPN
gujaf-44	277	5	,	,	PUNCT
gujaf-44	277	6	&	&	CCONJ
gujaf-44	277	7	ho	ho	PROPN
gujaf-44	277	8	,	,	PUNCT
gujaf-44	277	9	j.	j.	PROPN
gujaf-44	277	10	k.	k.	PROPN
gujaf-44	277	11	(	(	PUNCT
gujaf-44	277	12	2005	2005	NUM
gujaf-44	277	13	)	)	PUNCT
gujaf-44	277	14	.	.	PUNCT
gujaf-44	278	1	competency	competency	NOUN
gujaf-44	278	2	of	of	ADP
gujaf-44	278	3	malaysian	malaysian	PROPN
gujaf-44	278	4	salaried	salary	VERB
gujaf-44	278	5	individuals	individual	NOUN
gujaf-44	278	6	in	in	ADP
gujaf-44	278	7	relation	relation	NOUN
gujaf-44	278	8	to	to	PART
gujaf-44	278	9	tax	tax	NOUN
gujaf-44	278	10	compliance	compliance	NOUN
gujaf-44	278	11	under	under	ADP
gujaf-44	278	12	self	self	NOUN
gujaf-44	278	13	-	-	PUNCT
gujaf-44	278	14	assessment	assessment	NOUN
gujaf-44	278	15	.	.	PUNCT
gujaf-44	279	1	e	e	X
gujaf-44	279	2	-	-	NOUN
gujaf-44	279	3	journal	journal	NOUN
gujaf-44	279	4	of	of	ADP
gujaf-44	279	5	tax	tax	NOUN
gujaf-44	279	6	research	research	NOUN
gujaf-44	279	7	,	,	PUNCT
gujaf-44	279	8	3	3	NUM
gujaf-44	279	9	,	,	PUNCT
gujaf-44	279	10	45	45	NUM
gujaf-44	279	11	.	.	X
gujaf-44	279	12	loo	loo	PROPN
gujaf-44	279	13	,	,	PUNCT
gujaf-44	279	14	e.	e.	PROPN
gujaf-44	279	15	c.	c.	PROPN
gujaf-44	279	16	,	,	PUNCT
gujaf-44	279	17	mckerchar	mckerchar	PROPN
gujaf-44	279	18	,	,	PUNCT
gujaf-44	279	19	m.	m.	NOUN
gujaf-44	279	20	,	,	PUNCT
gujaf-44	279	21	&	&	CCONJ
gujaf-44	279	22	hansford	hansford	PROPN
gujaf-44	279	23	,	,	PUNCT
gujaf-44	279	24	a.	a.	NOUN
gujaf-44	279	25	(	(	PUNCT
gujaf-44	279	26	2009	2009	NUM
gujaf-44	279	27	)	)	PUNCT
gujaf-44	279	28	.	.	PUNCT
gujaf-44	280	1	understanding	understand	VERB
gujaf-44	280	2	the	the	DET
gujaf-44	280	3	compliance	compliance	NOUN
gujaf-44	280	4	behavior	behavior	NOUN
gujaf-44	280	5	of	of	ADP
gujaf-44	280	6	malaysian	malaysian	ADJ
gujaf-44	280	7	individual	individual	ADJ
gujaf-44	280	8	taxpayers	taxpayer	NOUN
gujaf-44	280	9	using	use	VERB
gujaf-44	280	10	a	a	DET
gujaf-44	280	11	mixed	mixed	ADJ
gujaf-44	280	12	method	method	NOUN
gujaf-44	280	13	approach	approach	NOUN
gujaf-44	280	14	.	.	PUNCT
gujaf-44	281	1	journal	journal	NOUN
gujaf-44	281	2	of	of	ADP
gujaf-44	281	3	the	the	DET
gujaf-44	281	4	australasian	australasian	ADJ
gujaf-44	281	5	tax	tax	NOUN
gujaf-44	281	6	teachers	teachers	PROPN
gujaf-44	281	7	association	association	PROPN
gujaf-44	281	8	,	,	PUNCT
gujaf-44	281	9	4(1	4(1	PROPN
gujaf-44	281	10	)	)	PUNCT
gujaf-44	281	11	,	,	PUNCT
gujaf-44	281	12	181	181	NUM
gujaf-44	281	13	–	–	PUNCT
gujaf-44	281	14	202	202	NUM
gujaf-44	281	15	.	.	PUNCT
gujaf-44	282	1	ma	ma	PROPN
gujaf-44	282	2	,	,	PUNCT
gujaf-44	282	3	j.	j.	PROPN
gujaf-44	282	4	,	,	PUNCT
gujaf-44	282	5	guo	guo	PROPN
gujaf-44	282	6	,	,	PUNCT
gujaf-44	282	7	k.	k.	PROPN
gujaf-44	282	8	,	,	PUNCT
gujaf-44	282	9	&	&	CCONJ
gujaf-44	282	10	yu	yu	PROPN
gujaf-44	282	11	,	,	PUNCT
gujaf-44	282	12	j.	j.	PROPN
gujaf-44	282	13	(	(	PUNCT
gujaf-44	282	14	2020	2020	NUM
gujaf-44	282	15	)	)	PUNCT
gujaf-44	282	16	.	.	PUNCT
gujaf-44	283	1	democracy	democracy	NOUN
gujaf-44	283	2	and	and	CCONJ
gujaf-44	283	3	tax	tax	NOUN
gujaf-44	283	4	avoidance	avoidance	NOUN
gujaf-44	283	5	:	:	PUNCT
gujaf-44	283	6	an	an	DET
gujaf-44	283	7	international	international	ADJ
gujaf-44	283	8	study	study	NOUN
gujaf-44	283	9	.	.	PUNCT
gujaf-44	284	1	journal	journal	NOUN
gujaf-44	284	2	of	of	ADP
gujaf-44	284	3	corporate	corporate	ADJ
gujaf-44	284	4	accounting	accounting	NOUN
gujaf-44	284	5	&	&	CCONJ
gujaf-44	284	6	finance	finance	PROPN
gujaf-44	284	7	,	,	PUNCT
gujaf-44	284	8	31(1	31(1	NUM
gujaf-44	284	9	)	)	PUNCT
gujaf-44	284	10	,	,	PUNCT
gujaf-44	284	11	18	18	NUM
gujaf-44	284	12	-	-	SYM
gujaf-44	284	13	52	52	NUM
gujaf-44	284	14	.	.	PUNCT
gujaf-44	285	1	https://doi.org/10.1002/jcaf.22416	https://doi.org/10.1002/jcaf.22416	PROPN
gujaf-44	285	2	.	.	PUNCT
gujaf-44	286	1	malkawi	malkawi	PROPN
gujaf-44	286	2	,	,	PUNCT
gujaf-44	286	3	b.	b.	PROPN
gujaf-44	286	4	h.	h.	PROPN
gujaf-44	286	5	,	,	PUNCT
gujaf-44	286	6	&	&	CCONJ
gujaf-44	286	7	haloush	haloush	PROPN
gujaf-44	286	8	,	,	PUNCT
gujaf-44	286	9	h.	h.	PROPN
gujaf-44	286	10	a.	a.	PROPN
gujaf-44	286	11	(	(	PUNCT
gujaf-44	286	12	2008	2008	NUM
gujaf-44	286	13	)	)	PUNCT
gujaf-44	286	14	.	.	PUNCT
gujaf-44	287	1	the	the	DET
gujaf-44	287	2	case	case	NOUN
gujaf-44	287	3	of	of	ADP
gujaf-44	287	4	income	income	NOUN
gujaf-44	287	5	tax	tax	NOUN
gujaf-44	287	6	evasion	evasion	NOUN
gujaf-44	287	7	in	in	ADP
gujaf-44	287	8	jordan	jordan	PROPN
gujaf-44	287	9	:	:	PUNCT
gujaf-44	287	10	symptoms	symptom	NOUN
gujaf-44	287	11	and	and	CCONJ
gujaf-44	287	12	solutions	solution	NOUN
gujaf-44	287	13	.	.	PUNCT
gujaf-44	288	1	journal	journal	NOUN
gujaf-44	288	2	of	of	ADP
gujaf-44	288	3	financial	financial	ADJ
gujaf-44	288	4	crime	crime	NOUN
gujaf-44	288	5	.	.	PUNCT
gujaf-44	289	1	manaf	manaf	PROPN
gujaf-44	289	2	,	,	PUNCT
gujaf-44	289	3	n.	n.	PROPN
gujaf-44	289	4	a.	a.	PROPN
gujaf-44	289	5	a.	a.	PROPN
gujaf-44	289	6	(	(	PUNCT
gujaf-44	289	7	2004	2004	NUM
gujaf-44	289	8	)	)	PUNCT
gujaf-44	289	9	.	.	PUNCT
gujaf-44	290	1	land	land	NOUN
gujaf-44	290	2	tax	tax	PROPN
gujaf-44	290	3	administration	administration	NOUN
gujaf-44	290	4	and	and	CCONJ
gujaf-44	290	5	compliance	compliance	NOUN
gujaf-44	290	6	attitudes	attitude	NOUN
gujaf-44	290	7	in	in	ADP
gujaf-44	290	8	malaysia	malaysia	PROPN
gujaf-44	290	9	.	.	PUNCT
gujaf-44	291	1	university	university	PROPN
gujaf-44	291	2	of	of	ADP
gujaf-44	291	3	nottingham	nottingham	PROPN
gujaf-44	291	4	.	.	PUNCT
gujaf-44	292	1	marimuthu	marimuthu	PROPN
gujaf-44	292	2	,	,	PUNCT
gujaf-44	292	3	m.	m.	NOUN
gujaf-44	292	4	,	,	PUNCT
gujaf-44	292	5	bidin	bidin	NOUN
gujaf-44	292	6	,	,	PUNCT
gujaf-44	292	7	z.	z.	PROPN
gujaf-44	292	8	,	,	PUNCT
gujaf-44	292	9	&	&	CCONJ
gujaf-44	292	10	abd	abd	PROPN
gujaf-44	292	11	jabbar	jabbar	PROPN
gujaf-44	292	12	,	,	PUNCT
gujaf-44	292	13	h.	h.	PROPN
gujaf-44	292	14	(	(	PUNCT
gujaf-44	292	15	2012	2012	NUM
gujaf-44	292	16	)	)	PUNCT
gujaf-44	292	17	.	.	PUNCT
gujaf-44	293	1	perceptions	perception	NOUN
gujaf-44	293	2	of	of	ADP
gujaf-44	293	3	tax	tax	NOUN
gujaf-44	293	4	agents	agent	NOUN
gujaf-44	293	5	towards	towards	ADP
gujaf-44	293	6	the	the	DET
gujaf-44	293	7	proposed	propose	VERB
gujaf-44	293	8	goods	good	NOUN
gujaf-44	293	9	and	and	CCONJ
gujaf-44	293	10	services	service	NOUN
gujaf-44	293	11	tax	tax	NOUN
gujaf-44	293	12	in	in	ADP
gujaf-44	293	13	malaysia	malaysia	PROPN
gujaf-44	293	14	.	.	PUNCT
gujaf-44	294	1	retrieved	retrieve	VERB
gujaf-44	294	2	from	from	ADP
gujaf-44	294	3	:	:	PUNCT
gujaf-44	294	4	http://repo.uum.edu.my/7336/.	http://repo.uum.edu.my/7336/.	X
gujaf-44	294	5	mas	mas	PROPN
gujaf-44	294	6	'	'	X
gujaf-44	294	7	ud	ud	PROPN
gujaf-44	294	8	,	,	PUNCT
gujaf-44	294	9	a.	a.	NOUN
gujaf-44	294	10	(	(	PUNCT
gujaf-44	294	11	2016	2016	NUM
gujaf-44	294	12	)	)	PUNCT
gujaf-44	294	13	.	.	PUNCT
gujaf-44	295	1	effects	effect	NOUN
gujaf-44	295	2	of	of	ADP
gujaf-44	295	3	petroleum	petroleum	NOUN
gujaf-44	295	4	fiscal	fiscal	ADJ
gujaf-44	295	5	regimes	regime	NOUN
gujaf-44	295	6	and	and	CCONJ
gujaf-44	295	7	tax	tax	NOUN
gujaf-44	295	8	instruments	instrument	NOUN
gujaf-44	295	9	on	on	ADP
gujaf-44	295	10	the	the	DET
gujaf-44	295	11	investment	investment	NOUN
gujaf-44	295	12	climate	climate	NOUN
gujaf-44	295	13	of	of	ADP
gujaf-44	295	14	marginal	marginal	ADJ
gujaf-44	295	15	oil	oil	NOUN
gujaf-44	295	16	fields	field	NOUN
gujaf-44	295	17	in	in	ADP
gujaf-44	295	18	malaysia	malaysia	PROPN
gujaf-44	295	19	(	(	PUNCT
gujaf-44	295	20	doctoral	doctoral	ADJ
gujaf-44	295	21	dissertation	dissertation	NOUN
gujaf-44	295	22	,	,	PUNCT
gujaf-44	295	23	universiti	universiti	NOUN
gujaf-44	295	24	utara	utara	NOUN
gujaf-44	295	25	malaysia).retrieved	malaysia).retrieve	VERB
gujaf-44	295	26	from	from	ADP
gujaf-44	295	27	http://etd.uum.edu.my/6126/2/s94350_02.pdf	http://etd.uum.edu.my/6126/2/s94350_02.pdf	PROPN
gujaf-44	295	28	.	.	PUNCT
gujaf-44	296	1	https://doi.org/10.1016/j.joep.2006.01.005	https://doi.org/10.1016/j.joep.2006.01.005	PROPN
gujaf-44	296	2	http://openair.rgu.ac.uk/	http://openair.rgu.ac.uk/	NOUN
gujaf-44	296	3	https://doi.org/10.1002/jcaf.22416	https://doi.org/10.1002/jcaf.22416	PROPN
gujaf-44	296	4	http://repo.uum.edu.my/7336/	http://repo.uum.edu.my/7336/	PROPN
gujaf-44	296	5	http://etd.uum.edu.my/6126/2/s94350_02.pdf	http://etd.uum.edu.my/6126/2/s94350_02.pdf	NOUN
gujaf-44	296	6	gusau	gusau	ADJ
gujaf-44	296	7	journal	journal	NOUN
gujaf-44	296	8	of	of	ADP
gujaf-44	296	9	accounting	accounting	NOUN
gujaf-44	296	10	and	and	CCONJ
gujaf-44	296	11	finance	finance	NOUN
gujaf-44	296	12	,	,	PUNCT
gujaf-44	296	13	vol	vol	NOUN
gujaf-44	296	14	.	.	PUNCT
gujaf-44	297	1	i	i	PRON
gujaf-44	297	2	,	,	PUNCT
gujaf-44	297	3	issue	issue	NOUN
gujaf-44	297	4	2	2	NUM
gujaf-44	297	5	,	,	PUNCT
gujaf-44	297	6	october	october	PROPN
gujaf-44	297	7	,	,	PUNCT
gujaf-44	297	8	2020	2020	NUM
gujaf-44	297	9	15	15	NUM
gujaf-44	297	10	mcgee	mcgee	PROPN
gujaf-44	297	11	,	,	PUNCT
gujaf-44	297	12	r.	r.	PROPN
gujaf-44	297	13	w.	w.	PROPN
gujaf-44	297	14	,	,	PUNCT
gujaf-44	297	15	basic	basic	ADJ
gujaf-44	297	16	,	,	PUNCT
gujaf-44	297	17	m.	m.	NOUN
gujaf-44	297	18	,	,	PUNCT
gujaf-44	297	19	&	&	CCONJ
gujaf-44	297	20	tyler	tyler	PROPN
gujaf-44	297	21	,	,	PUNCT
gujaf-44	297	22	m.	m.	NOUN
gujaf-44	297	23	(	(	PUNCT
gujaf-44	297	24	2009	2009	NUM
gujaf-44	297	25	)	)	PUNCT
gujaf-44	297	26	.	.	PUNCT
gujaf-44	298	1	tax	tax	NOUN
gujaf-44	298	2	evasion	evasion	NOUN
gujaf-44	298	3	in	in	ADP
gujaf-44	298	4	bosnia	bosnia	PROPN
gujaf-44	298	5	.	.	PUNCT
gujaf-44	299	1	journal	journal	PROPN
gujaf-44	299	2	of	of	ADP
gujaf-44	299	3	balkan	balkan	PROPN
gujaf-44	299	4	and	and	CCONJ
gujaf-44	299	5	near	near	ADP
gujaf-44	299	6	eastern	eastern	ADJ
gujaf-44	299	7	studies	study	NOUN
gujaf-44	299	8	,	,	PUNCT
gujaf-44	299	9	11(2	11(2	NOUN
gujaf-44	299	10	)	)	PUNCT
gujaf-44	299	11	,	,	PUNCT
gujaf-44	299	12	197207.https://doi.org/10.1080/19448950902921085	197207.https://doi.org/10.1080/19448950902921085	X
gujaf-44	299	13	.	.	PUNCT
gujaf-44	299	14	mckerchar	mckerchar	PROPN
gujaf-44	299	15	,	,	PUNCT
gujaf-44	299	16	m.	m.	NOUN
gujaf-44	299	17	(	(	PUNCT
gujaf-44	299	18	1995	1995	NUM
gujaf-44	299	19	)	)	PUNCT
gujaf-44	299	20	.	.	PUNCT
gujaf-44	300	1	understanding	understand	VERB
gujaf-44	300	2	small	small	ADJ
gujaf-44	300	3	business	business	NOUN
gujaf-44	300	4	taxpayers	taxpayer	NOUN
gujaf-44	300	5	:	:	PUNCT
gujaf-44	300	6	their	their	PRON
gujaf-44	300	7	sources	source	NOUN
gujaf-44	300	8	of	of	ADP
gujaf-44	300	9	information	information	NOUN
gujaf-44	300	10	and	and	CCONJ
gujaf-44	300	11	level	level	NOUN
gujaf-44	300	12	of	of	ADP
gujaf-44	300	13	knowledge	knowledge	NOUN
gujaf-44	300	14	of	of	ADP
gujaf-44	300	15	taxation	taxation	NOUN
gujaf-44	300	16	.	.	PUNCT
gujaf-44	301	1	australian	australian	ADJ
gujaf-44	301	2	tax	tax	NOUN
gujaf-44	301	3	forum	forum	PROPN
gujaf-44	301	4	,	,	PUNCT
gujaf-44	301	5	12(1	12(1	NUM
gujaf-44	301	6	)	)	PUNCT
gujaf-44	301	7	,	,	PUNCT
gujaf-44	301	8	2541	2541	NUM
gujaf-44	301	9	.	.	PUNCT
gujaf-44	302	1	mckerchar	mckerchar	PROPN
gujaf-44	302	2	,	,	PUNCT
gujaf-44	302	3	m.	m.	NOUN
gujaf-44	302	4	(	(	PUNCT
gujaf-44	302	5	2003	2003	NUM
gujaf-44	302	6	)	)	PUNCT
gujaf-44	302	7	.	.	PUNCT
gujaf-44	303	1	impact	impact	NOUN
gujaf-44	303	2	of	of	ADP
gujaf-44	303	3	complexity	complexity	NOUN
gujaf-44	303	4	upon	upon	SCONJ
gujaf-44	303	5	tax	tax	NOUN
gujaf-44	303	6	compliance	compliance	NOUN
gujaf-44	303	7	:	:	PUNCT
gujaf-44	303	8	a	a	DET
gujaf-44	303	9	study	study	NOUN
gujaf-44	303	10	of	of	ADP
gujaf-44	303	11	australian	australian	ADJ
gujaf-44	303	12	personal	personal	ADJ
gujaf-44	303	13	taxpayers	taxpayer	NOUN
gujaf-44	303	14	,	,	PUNCT
gujaf-44	303	15	the	the	PRON
gujaf-44	303	16	.	.	PUNCT
gujaf-44	304	1	australian	australian	ADJ
gujaf-44	304	2	tax	tax	NOUN
gujaf-44	304	3	research	research	NOUN
gujaf-44	304	4	foundation	foundation	PROPN
gujaf-44	304	5	research	research	NOUN
gujaf-44	304	6	studies	study	NOUN
gujaf-44	304	7	,	,	PUNCT
gujaf-44	304	8	225	225	NUM
gujaf-44	304	9	.	.	PUNCT
gujaf-44	305	1	availability	availability	NOUN
gujaf-44	305	2	:	:	PUNCT
gujaf-44	305	3	https://search.informit.com.au	https://search.informit.com.au	PROPN
gujaf-44	305	4	/	/	SYM
gujaf-44	305	5	documentsummary;dn=66747	documentsummary;dn=66747	PROPN
gujaf-44	305	6	285242616;res	285242616;re	NOUN
gujaf-44	305	7	=	=	SYM
gujaf-44	305	8	ielbus	ielbus	ADJ
gujaf-44	305	9	>	>	X
gujaf-44	305	10	isbn	isbn	NOUN
gujaf-44	305	11	:	:	PUNCT
gujaf-44	305	12	0949482773	0949482773	NUM
gujaf-44	305	13	.	.	PUNCT
gujaf-44	306	1	mckerchar	mckerchar	PROPN
gujaf-44	306	2	,	,	PUNCT
gujaf-44	306	3	m.	m.	NOUN
gujaf-44	306	4	,	,	PUNCT
gujaf-44	306	5	ingraham	ingraham	PROPN
gujaf-44	306	6	,	,	PUNCT
gujaf-44	306	7	l	l	PROPN
gujaf-44	306	8	r.	r.	PROPN
gujaf-44	306	9	,	,	PUNCT
gujaf-44	306	10	&	&	CCONJ
gujaf-44	306	11	karlinsky	karlinsky	PROPN
gujaf-44	306	12	,	,	PUNCT
gujaf-44	306	13	s.	s.	PROPN
gujaf-44	306	14	(	(	PUNCT
gujaf-44	306	15	2005	2005	NUM
gujaf-44	306	16	)	)	PUNCT
gujaf-44	306	17	.	.	PUNCT
gujaf-44	307	1	tax	tax	NOUN
gujaf-44	307	2	complexity	complexity	NOUN
gujaf-44	307	3	and	and	CCONJ
gujaf-44	307	4	small	small	ADJ
gujaf-44	307	5	business	business	NOUN
gujaf-44	307	6	:	:	PUNCT
gujaf-44	307	7	a	a	DET
gujaf-44	307	8	comparison	comparison	NOUN
gujaf-44	307	9	of	of	ADP
gujaf-44	307	10	the	the	DET
gujaf-44	307	11	perceptions	perception	NOUN
gujaf-44	307	12	of	of	ADP
gujaf-44	307	13	tax	tax	NOUN
gujaf-44	307	14	agents	agent	NOUN
gujaf-44	307	15	in	in	ADP
gujaf-44	307	16	theunited	theunite	VERB
gujaf-44	307	17	states	state	NOUN
gujaf-44	307	18	and	and	CCONJ
gujaf-44	307	19	australia	australia	PROPN
gujaf-44	307	20	.	.	PUNCT
gujaf-44	308	1	journal	journal	PROPN
gujaf-44	308	2	of	of	ADP
gujaf-44	308	3	australian	australian	ADJ
gujaf-44	308	4	taxation	taxation	NOUN
gujaf-44	308	5	,	,	PUNCT
gujaf-44	308	6	8(2	8(2	NUM
gujaf-44	308	7	)	)	PUNCT
gujaf-44	308	8	,	,	PUNCT
gujaf-44	308	9	289	289	NUM
gujaf-44	308	10	327	327	NUM
gujaf-44	308	11	.	.	PUNCT
gujaf-44	309	1	mdanat	mdanat	NOUN
gujaf-44	309	2	,	,	PUNCT
gujaf-44	309	3	m.	m.	PROPN
gujaf-44	309	4	f.	f.	PROPN
gujaf-44	309	5	,	,	PUNCT
gujaf-44	309	6	shotar	shotar	NOUN
gujaf-44	309	7	,	,	PUNCT
gujaf-44	309	8	m.	m.	NOUN
gujaf-44	309	9	,	,	PUNCT
gujaf-44	309	10	samawi	samawi	ADJ
gujaf-44	309	11	,	,	PUNCT
gujaf-44	309	12	g.	g.	PROPN
gujaf-44	309	13	,	,	PUNCT
gujaf-44	309	14	mulot	mulot	PROPN
gujaf-44	309	15	,	,	PUNCT
gujaf-44	309	16	j.	j.	PROPN
gujaf-44	309	17	,	,	PUNCT
gujaf-44	309	18	arabiyat	arabiyat	PROPN
gujaf-44	309	19	,	,	PUNCT
gujaf-44	309	20	t.	t.	PROPN
gujaf-44	309	21	s.	s.	PROPN
gujaf-44	309	22	,	,	PUNCT
gujaf-44	309	23	&	&	CCONJ
gujaf-44	309	24	alzyadat	alzyadat	PROPN
gujaf-44	309	25	,	,	PUNCT
gujaf-44	309	26	m.	m.	NOUN
gujaf-44	309	27	a.	a.	NOUN
gujaf-44	309	28	(	(	PUNCT
gujaf-44	309	29	2018	2018	NUM
gujaf-44	309	30	)	)	PUNCT
gujaf-44	309	31	.	.	PUNCT
gujaf-44	310	1	tax	tax	NOUN
gujaf-44	310	2	structure	structure	NOUN
gujaf-44	310	3	and	and	CCONJ
gujaf-44	310	4	economic	economic	ADJ
gujaf-44	310	5	growth	growth	NOUN
gujaf-44	310	6	in	in	ADP
gujaf-44	310	7	jordan	jordan	PROPN
gujaf-44	310	8	,	,	PUNCT
gujaf-44	310	9	1980	1980	NUM
gujaf-44	310	10	-	-	SYM
gujaf-44	310	11	2015	2015	NUM
gujaf-44	310	12	.	.	PUNCT
gujaf-44	311	1	euro	euro	PROPN
gujaf-44	311	2	med	med	PROPN
gujaf-44	311	3	journal	journal	PROPN
gujaf-44	311	4	of	of	ADP
gujaf-44	311	5	business	business	NOUN
gujaf-44	311	6	.	.	PUNCT
gujaf-44	312	1	milliron	milliron	PROPN
gujaf-44	312	2	,	,	PUNCT
gujaf-44	312	3	v.	v.	PROPN
gujaf-44	312	4	c.	c.	PROPN
gujaf-44	312	5	(	(	PUNCT
gujaf-44	312	6	1985	1985	NUM
gujaf-44	312	7	)	)	PUNCT
gujaf-44	312	8	.	.	PUNCT
gujaf-44	313	1	a	a	DET
gujaf-44	313	2	behavioral	behavioral	ADJ
gujaf-44	313	3	study	study	NOUN
gujaf-44	313	4	of	of	ADP
gujaf-44	313	5	the	the	DET
gujaf-44	313	6	meaning	meaning	NOUN
gujaf-44	313	7	and	and	CCONJ
gujaf-44	313	8	influence	influence	NOUN
gujaf-44	313	9	of	of	ADP
gujaf-44	313	10	tax	tax	NOUN
gujaf-44	313	11	complexity	complexity	NOUN
gujaf-44	313	12	.	.	PUNCT
gujaf-44	314	1	journal	journal	NOUN
gujaf-44	314	2	of	of	ADP
gujaf-44	314	3	accounting	accounting	PROPN
gujaf-44	314	4	research,23(2	research,23(2	PROPN
gujaf-44	314	5	)	)	PUNCT
gujaf-44	314	6	,	,	PUNCT
gujaf-44	314	7	794	794	NUM
gujaf-44	314	8	-	-	SYM
gujaf-44	314	9	816	816	NUM
gujaf-44	314	10	.	.	PUNCT
gujaf-44	315	1	doi:10.2307/2490838	doi:10.2307/2490838	NOUN
gujaf-44	315	2	.	.	PUNCT
gujaf-44	316	1	mittone	mittone	PROPN
gujaf-44	316	2	,	,	PUNCT
gujaf-44	316	3	l.	l.	PROPN
gujaf-44	316	4	(	(	PUNCT
gujaf-44	316	5	2006	2006	NUM
gujaf-44	316	6	)	)	PUNCT
gujaf-44	316	7	.	.	PUNCT
gujaf-44	317	1	dynamic	dynamic	ADJ
gujaf-44	317	2	behavior	behavior	NOUN
gujaf-44	317	3	in	in	ADP
gujaf-44	317	4	tax	tax	NOUN
gujaf-44	317	5	evasion	evasion	NOUN
gujaf-44	317	6	:	:	PUNCT
gujaf-44	317	7	an	an	DET
gujaf-44	317	8	experimental	experimental	ADJ
gujaf-44	317	9	approach	approach	NOUN
gujaf-44	317	10	.	.	PUNCT
gujaf-44	318	1	the	the	DET
gujaf-44	318	2	journal	journal	NOUN
gujaf-44	318	3	of	of	ADP
gujaf-44	318	4	socioeconomics	socioeconomic	NOUN
gujaf-44	318	5	35(5	35(5	NUM
gujaf-44	318	6	)	)	PUNCT
gujaf-44	318	7	,	,	PUNCT
gujaf-44	318	8	813	813	NUM
gujaf-44	318	9	-	-	SYM
gujaf-44	318	10	835	835	NUM
gujaf-44	318	11	.	.	PUNCT
gujaf-44	319	1	https://doi.org/10.1016/j.socec.2005.11.065	https://doi.org/10.1016/j.socec.2005.11.065	PROPN
gujaf-44	319	2	.	.	PUNCT
gujaf-44	320	1	mohd	mohd	PROPN
gujaf-44	320	2	isa	isa	PROPN
gujaf-44	320	3	,	,	PUNCT
gujaf-44	320	4	k.	k.	PROPN
gujaf-44	320	5	(	(	PUNCT
gujaf-44	320	6	2012	2012	NUM
gujaf-44	320	7	)	)	PUNCT
gujaf-44	320	8	.	.	PUNCT
gujaf-44	321	1	corporate	corporate	ADJ
gujaf-44	321	2	taxpayers	taxpayer	NOUN
gujaf-44	321	3	’	’	PART
gujaf-44	321	4	compliance	compliance	NOUN
gujaf-44	321	5	variables	variable	NOUN
gujaf-44	321	6	under	under	ADP
gujaf-44	321	7	the	the	DET
gujaf-44	321	8	self	self	NOUN
gujaf-44	321	9	assessment	assessment	NOUN
gujaf-44	321	10	system	system	NOUN
gujaf-44	321	11	in	in	ADP
gujaf-44	321	12	malaysia	malaysia	PROPN
gujaf-44	321	13	:	:	PUNCT
gujaf-44	321	14	a	a	DET
gujaf-44	321	15	mixed	mixed	ADJ
gujaf-44	321	16	methods	method	NOUN
gujaf-44	321	17	approach	approach	NOUN
gujaf-44	321	18	(	(	PUNCT
gujaf-44	321	19	doctoral	doctoral	ADJ
gujaf-44	321	20	dissertation	dissertation	NOUN
gujaf-44	321	21	,	,	PUNCT
gujaf-44	321	22	curtin	curtin	PROPN
gujaf-44	321	23	university	university	PROPN
gujaf-44	321	24	)	)	PUNCT
gujaf-44	321	25	.	.	PUNCT
gujaf-44	322	1	muhammad	muhammad	PROPN
gujaf-44	322	2	,	,	PUNCT
gujaf-44	322	3	i.	i.	PROPN
gujaf-44	322	4	(	(	PUNCT
gujaf-44	322	5	2017	2017	NUM
gujaf-44	322	6	)	)	PUNCT
gujaf-44	322	7	.	.	PUNCT
gujaf-44	323	1	post	post	VERB
gujaf-44	323	2	implementation	implementation	NOUN
gujaf-44	323	3	of	of	ADP
gujaf-44	323	4	goods	good	NOUN
gujaf-44	323	5	and	and	CCONJ
gujaf-44	323	6	services	service	NOUN
gujaf-44	323	7	tax	tax	NOUN
gujaf-44	323	8	(	(	PUNCT
gujaf-44	323	9	gst	gst	NOUN
gujaf-44	323	10	)	)	PUNCT
gujaf-44	323	11	in	in	ADP
gujaf-44	323	12	malaysia	malaysia	PROPN
gujaf-44	323	13	:	:	PUNCT
gujaf-44	323	14	tax	tax	NOUN
gujaf-44	323	15	agents	agent	NOUN
gujaf-44	323	16	’	'	PUNCT
gujaf-44	323	17	perceptions	perception	NOUN
gujaf-44	323	18	on	on	ADP
gujaf-44	323	19	clients	client	NOUN
gujaf-44	323	20	’	’	PART
gujaf-44	323	21	compliance	compliance	NOUN
gujaf-44	323	22	behavior	behavior	NOUN
gujaf-44	323	23	and	and	CCONJ
gujaf-44	323	24	tax	tax	NOUN
gujaf-44	323	25	agents	agent	NOUN
gujaf-44	323	26	’	'	PUNCT
gujaf-44	323	27	roles	role	NOUN
gujaf-44	323	28	in	in	ADP
gujaf-44	323	29	promoting	promote	VERB
gujaf-44	323	30	compliance	compliance	NOUN
gujaf-44	323	31	.	.	PUNCT
gujaf-44	324	1	paper	paper	NOUN
gujaf-44	324	2	presented	present	VERB
gujaf-44	324	3	at	at	ADP
gujaf-44	324	4	shs	shs	PROPN
gujaf-44	324	5	web	web	NOUN
gujaf-44	324	6	of	of	ADP
gujaf-44	324	7	conferences	conference	NOUN
gujaf-44	324	8	(	(	PUNCT
gujaf-44	324	9	vol	vol	NOUN
gujaf-44	324	10	.	.	PUNCT
gujaf-44	325	1	34	34	NUM
gujaf-44	325	2	,	,	PUNCT
gujaf-44	325	3	p.	p.	NOUN
gujaf-44	325	4	11002	11002	NUM
gujaf-44	325	5	)	)	PUNCT
gujaf-44	325	6	.	.	PUNCT
gujaf-44	326	1	edp	edp	PROPN
gujaf-44	326	2	sciences	sciences	PROPN
gujaf-44	326	3	.	.	PUNCT
gujaf-44	327	1	https://doi.org/10.1051/shsconf/20173411002	https://doi.org/10.1051/shsconf/20173411002	PROPN
gujaf-44	327	2	.	.	PUNCT
gujaf-44	328	1	mustafa	mustafa	PROPN
gujaf-44	328	2	,	,	PUNCT
gujaf-44	328	3	h.	h.	PROPN
gujaf-44	328	4	h.	h.	PROPN
gujaf-44	328	5	(	(	PUNCT
gujaf-44	328	6	1997	1997	NUM
gujaf-44	328	7	)	)	PUNCT
gujaf-44	328	8	.	.	PUNCT
gujaf-44	329	1	an	an	DET
gujaf-44	329	2	evaluation	evaluation	NOUN
gujaf-44	329	3	of	of	ADP
gujaf-44	329	4	the	the	DET
gujaf-44	329	5	malaysian	malaysian	ADJ
gujaf-44	329	6	tax	tax	NOUN
gujaf-44	329	7	administrative	administrative	ADJ
gujaf-44	329	8	system	system	NOUN
gujaf-44	329	9	and	and	CCONJ
gujaf-44	329	10	taxpayers	taxpayer	NOUN
gujaf-44	329	11	'	'	PART
gujaf-44	329	12	perceptions	perception	NOUN
gujaf-44	329	13	towards	towards	ADP
gujaf-44	329	14	self	self	NOUN
gujaf-44	329	15	-	-	PUNCT
gujaf-44	329	16	assessment	assessment	NOUN
gujaf-44	329	17	system	system	NOUN
gujaf-44	329	18	,	,	PUNCT
gujaf-44	329	19	tax	tax	NOUN
gujaf-44	329	20	law	law	NOUN
gujaf-44	329	21	fairness	fairness	NOUN
gujaf-44	329	22	and	and	CCONJ
gujaf-44	329	23	tax	tax	NOUN
gujaf-44	329	24	law	law	NOUN
gujaf-44	329	25	complexity	complexity	NOUN
gujaf-44	329	26	(	(	PUNCT
gujaf-44	329	27	unpublished	unpublished	ADJ
gujaf-44	329	28	dissertation	dissertation	NOUN
gujaf-44	329	29	,	,	PUNCT
gujaf-44	329	30	universiti	universiti	NOUN
gujaf-44	329	31	utara	utara	PROPN
gujaf-44	329	32	malaysia	malaysia	PROPN
gujaf-44	329	33	)	)	PUNCT
gujaf-44	329	34	.	.	PUNCT
gujaf-44	330	1	nangih	nangih	PROPN
gujaf-44	330	2	,	,	PUNCT
gujaf-44	330	3	e.	e.	PROPN
gujaf-44	330	4	,	,	PUNCT
gujaf-44	330	5	&	&	CCONJ
gujaf-44	330	6	dick	dick	PROPN
gujaf-44	330	7	,	,	PUNCT
gujaf-44	330	8	n.	n.	PROPN
gujaf-44	330	9	(	(	PUNCT
gujaf-44	330	10	2018	2018	NUM
gujaf-44	330	11	)	)	PUNCT
gujaf-44	330	12	.	.	PUNCT
gujaf-44	331	1	an	an	DET
gujaf-44	331	2	empirical	empirical	ADJ
gujaf-44	331	3	review	review	NOUN
gujaf-44	331	4	of	of	ADP
gujaf-44	331	5	the	the	DET
gujaf-44	331	6	determinants	determinant	NOUN
gujaf-44	331	7	of	of	ADP
gujaf-44	331	8	tax	tax	NOUN
gujaf-44	331	9	evasion	evasion	NOUN
gujaf-44	331	10	in	in	ADP
gujaf-44	331	11	nigeria	nigeria	PROPN
gujaf-44	331	12	:	:	PUNCT
gujaf-44	331	13	emphasis	emphasis	NOUN
gujaf-44	331	14	on	on	ADP
gujaf-44	331	15	the	the	DET
gujaf-44	331	16	informal	informal	ADJ
gujaf-44	331	17	sector	sector	NOUN
gujaf-44	331	18	operators	operator	NOUN
gujaf-44	331	19	in	in	ADP
gujaf-44	331	20	https://doi.org/10.1080/19448950902921085	https://doi.org/10.1080/19448950902921085	PROPN
gujaf-44	331	21	https://doi.org/10.1016/j.socec.2005.11.065	https://doi.org/10.1016/j.socec.2005.11.065	PROPN
gujaf-44	331	22	https://doi.org/10.1051/shsconf/20173411002	https://doi.org/10.1051/shsconf/20173411002	PROPN
gujaf-44	331	23	gusau	gusau	PROPN
gujaf-44	331	24	journal	journal	NOUN
gujaf-44	331	25	of	of	ADP
gujaf-44	331	26	accounting	accounting	NOUN
gujaf-44	331	27	and	and	CCONJ
gujaf-44	331	28	finance	finance	NOUN
gujaf-44	331	29	,	,	PUNCT
gujaf-44	331	30	vol	vol	NOUN
gujaf-44	331	31	.	.	PUNCT
gujaf-44	332	1	i	i	PRON
gujaf-44	332	2	,	,	PUNCT
gujaf-44	332	3	issue	issue	NOUN
gujaf-44	332	4	2	2	NUM
gujaf-44	332	5	,	,	PUNCT
gujaf-44	332	6	october	october	PROPN
gujaf-44	332	7	,	,	PUNCT
gujaf-44	332	8	2020	2020	NUM
gujaf-44	332	9	16	16	NUM
gujaf-44	332	10	portharcourt	portharcourt	PROPN
gujaf-44	332	11	metropolis	metropolis	PROPN
gujaf-44	332	12	.	.	PUNCT
gujaf-44	333	1	journal	journal	PROPN
gujaf-44	333	2	of	of	ADP
gujaf-44	333	3	accounting	accounting	NOUN
gujaf-44	333	4	and	and	CCONJ
gujaf-44	333	5	financial	financial	ADJ
gujaf-44	333	6	management	management	NOUN
gujaf-44	333	7	,	,	PUNCT
gujaf-44	333	8	4(3	4(3	NUM
gujaf-44	333	9	)	)	PUNCT
gujaf-44	333	10	,	,	PUNCT
gujaf-44	333	11	15	15	NUM
gujaf-44	333	12	-	-	SYM
gujaf-44	333	13	23	23	NUM
gujaf-44	333	14	.	.	PUNCT
gujaf-44	334	1	oduniyi	oduniyi	PROPN
gujaf-44	334	2	,	,	PUNCT
gujaf-44	334	3	m.	m.	NOUN
gujaf-44	334	4	(	(	PUNCT
gujaf-44	334	5	2004	2004	NUM
gujaf-44	334	6	):	):	PUNCT
gujaf-44	334	7	shell	shell	NOUN
gujaf-44	334	8	acquires	acquire	VERB
gujaf-44	334	9	oil	oil	NOUN
gujaf-44	334	10	bloc	bloc	NOUN
gujaf-44	334	11	for	for	ADP
gujaf-44	334	12	$	$	SYM
gujaf-44	334	13	210	210	NUM
gujaf-44	334	14	m	m	NOUN
gujaf-44	334	15	and	and	CCONJ
gujaf-44	334	16	elf	elf	PRON
gujaf-44	334	17	budgets	budget	VERB
gujaf-44	334	18	$	$	SYM
gujaf-44	334	19	500	500	NUM
gujaf-44	334	20	to	to	PART
gujaf-44	334	21	expand	expand	VERB
gujaf-44	334	22	field	field	NOUN
gujaf-44	334	23	thisday	thisday	NOUN
gujaf-44	334	24	,	,	PUNCT
gujaf-44	334	25	jan	jan	PROPN
gujaf-44	334	26	13	13	NUM
gujaf-44	334	27	.	.	PUNCT
gujaf-44	335	1	odunsi	odunsi	PROPN
gujaf-44	335	2	,	,	PUNCT
gujaf-44	335	3	w.(2018	w.(2018	PROPN
gujaf-44	335	4	,	,	PUNCT
gujaf-44	335	5	march	march	PROPN
gujaf-44	335	6	4th	4th	NOUN
gujaf-44	335	7	)	)	PUNCT
gujaf-44	335	8	addax	addax	NOUN
gujaf-44	335	9	petroleum	petroleum	NOUN
gujaf-44	335	10	:	:	PUNCT
gujaf-44	335	11	fg	fg	PROPN
gujaf-44	335	12	sues	sue	VERB
gujaf-44	335	13	oil	oil	NOUN
gujaf-44	335	14	firm	firm	NOUN
gujaf-44	335	15	over	over	ADP
gujaf-44	335	16	alleged	allege	VERB
gujaf-44	335	17	$	$	SYM
gujaf-44	335	18	3billion	3billion	NUM
gujaf-44	335	19	unpaid	unpaid	ADJ
gujaf-44	335	20	taxes	taxis	NOUN
gujaf-44	335	21	.	.	PUNCT
gujaf-44	336	1	daily	daily	ADJ
gujaf-44	336	2	post	post	VERB
gujaf-44	336	3	news	news	NOUN
gujaf-44	336	4	paper	paper	NOUN
gujaf-44	336	5	.	.	PUNCT
gujaf-44	337	1	retrieved	retrieve	VERB
gujaf-44	337	2	from	from	ADP
gujaf-44	337	3	:	:	PUNCT
gujaf-44	337	4	https://dailypost.ng/2018/03/04	https://dailypost.ng/2018/03/04	PROPN
gujaf-44	337	5	/	/	SYM
gujaf-44	337	6	addax	addax	NOUN
gujaf-44	337	7	-	-	PUNCT
gujaf-44	337	8	petroleum	petroleum	NOUN
gujaf-44	337	9	-	-	PUNCT
gujaf-44	337	10	fg	fg	NOUN
gujaf-44	337	11	-	-	PUNCT
gujaf-44	337	12	sues	sue	NOUN
gujaf-44	337	13	-	-	PUNCT
gujaf-44	337	14	oil	oil	NOUN
gujaf-44	337	15	-	-	PUNCT
gujaf-44	337	16	firmalleged3billion	firmalleged3billion	NOUN
gujaf-44	337	17	-	-	PUNCT
gujaf-44	337	18	unpaid	unpaid	NOUN
gujaf-44	337	19	-	-	PUNCT
gujaf-44	337	20	taxes	taxis	NOUN
gujaf-44	337	21	/	/	SYM
gujaf-44	337	22	amp/.	amp/.	NOUN
gujaf-44	337	23	oecd	oecd	PROPN
gujaf-44	337	24	,	,	PUNCT
gujaf-44	337	25	(	(	PUNCT
gujaf-44	337	26	2019	2019	NUM
gujaf-44	337	27	)	)	PUNCT
gujaf-44	337	28	.	.	PUNCT
gujaf-44	338	1	revenue	revenue	NOUN
gujaf-44	338	2	statistics	statistic	NOUN
gujaf-44	338	3	in	in	ADP
gujaf-44	338	4	africa	africa	PROPN
gujaf-44	338	5	.	.	PUNCT
gujaf-44	339	1	retrieved	retrieve	VERB
gujaf-44	339	2	from	from	ADP
gujaf-44	339	3	:	:	PUNCT
gujaf-44	339	4	https://www.oecd.org/tax/tax-policy/revenue-statistics-africa-nigeria.pdf	https://www.oecd.org/tax/tax-policy/revenue-statistics-africa-nigeria.pdf	NOUN
gujaf-44	339	5	ogbonna	ogbonna	PROPN
gujaf-44	339	6	,	,	PUNCT
gujaf-44	339	7	g.	g.	PROPN
gujaf-44	339	8	o.	o.	PROPN
gujaf-44	339	9	(	(	PUNCT
gujaf-44	339	10	2011	2011	NUM
gujaf-44	339	11	)	)	PUNCT
gujaf-44	339	12	.	.	PUNCT
gujaf-44	340	1	petroleum	petroleum	NOUN
gujaf-44	340	2	revenue	revenue	NOUN
gujaf-44	340	3	and	and	CCONJ
gujaf-44	340	4	the	the	DET
gujaf-44	340	5	economy	economy	NOUN
gujaf-44	340	6	of	of	ADP
gujaf-44	340	7	nigeria	nigeria	PROPN
gujaf-44	340	8	(	(	PUNCT
gujaf-44	340	9	unpublished	unpublished	ADJ
gujaf-44	340	10	doctoral	doctoral	ADJ
gujaf-44	340	11	dissertation	dissertation	NOUN
gujaf-44	340	12	,	,	PUNCT
gujaf-44	340	13	university	university	NOUN
gujaf-44	340	14	of	of	ADP
gujaf-44	340	15	port	port	PROPN
gujaf-44	340	16	harcourt	harcourt	PROPN
gujaf-44	340	17	,	,	PUNCT
gujaf-44	340	18	nigeria	nigeria	PROPN
gujaf-44	340	19	)	)	PUNCT
gujaf-44	340	20	.	.	PUNCT
gujaf-44	341	1	oremade	oremade	PROPN
gujaf-44	341	2	,	,	PUNCT
gujaf-44	341	3	b.	b.	PROPN
gujaf-44	341	4	t.	t.	PROPN
gujaf-44	341	5	(	(	PUNCT
gujaf-44	341	6	2010	2010	NUM
gujaf-44	341	7	)	)	PUNCT
gujaf-44	341	8	.	.	PUNCT
gujaf-44	342	1	perception	perception	NOUN
gujaf-44	342	2	of	of	ADP
gujaf-44	342	3	petroleum	petroleum	NOUN
gujaf-44	342	4	profits	profit	NOUN
gujaf-44	342	5	tax	tax	NOUN
gujaf-44	342	6	compliance	compliance	NOUN
gujaf-44	342	7	in	in	ADP
gujaf-44	342	8	nigeria(doctoral	nigeria(doctoral	ADJ
gujaf-44	342	9	dissertation	dissertation	NOUN
gujaf-44	342	10	,	,	PUNCT
gujaf-44	342	11	bournemouth	bournemouth	PROPN
gujaf-44	342	12	university	university	NOUN
gujaf-44	342	13	)	)	PUNCT
gujaf-44	342	14	.	.	PUNCT
gujaf-44	343	1	retrieved	retrieve	VERB
gujaf-44	343	2	from	from	ADP
gujaf-44	343	3	http://eprints.bournemouth.ac.uk/17520/1/tunde_completed_th	http://eprints.bournemouth.ac.uk/17520/1/tunde_completed_th	PROPN
gujaf-44	343	4	esis_november_2010.pdf	esis_november_2010.pdf	PROPN
gujaf-44	343	5	.	.	PROPN
gujaf-44	343	6	otusanya	otusanya	PROPN
gujaf-44	343	7	,	,	PUNCT
gujaf-44	343	8	o.	o.	PROPN
gujaf-44	343	9	j.	j.	PROPN
gujaf-44	343	10	(	(	PUNCT
gujaf-44	343	11	2011	2011	NUM
gujaf-44	343	12	)	)	PUNCT
gujaf-44	343	13	.	.	PUNCT
gujaf-44	344	1	the	the	DET
gujaf-44	344	2	role	role	NOUN
gujaf-44	344	3	of	of	ADP
gujaf-44	344	4	multinational	multinational	ADJ
gujaf-44	344	5	companies	company	NOUN
gujaf-44	344	6	in	in	ADP
gujaf-44	344	7	tax	tax	NOUN
gujaf-44	344	8	evasion	evasion	NOUN
gujaf-44	344	9	andtax	andtax	NOUN
gujaf-44	344	10	avoidance	avoidance	NOUN
gujaf-44	344	11	:	:	PUNCT
gujaf-44	344	12	the	the	DET
gujaf-44	344	13	case	case	NOUN
gujaf-44	344	14	of	of	ADP
gujaf-44	344	15	nigeria	nigeria	PROPN
gujaf-44	344	16	.	.	PUNCT
gujaf-44	345	1	critical	critical	ADJ
gujaf-44	345	2	perspectives	perspective	NOUN
gujaf-44	345	3	on	on	ADP
gujaf-44	345	4	accounting	accounting	NOUN
gujaf-44	345	5	,	,	PUNCT
gujaf-44	345	6	22(3	22(3	NUM
gujaf-44	345	7	)	)	PUNCT
gujaf-44	345	8	,	,	PUNCT
gujaf-44	345	9	316	316	NUM
gujaf-44	345	10	-	-	SYM
gujaf-44	345	11	332	332	NUM
gujaf-44	345	12	.	.	PUNCT
gujaf-44	346	1	https://doi.org/10.1016/j.cpa.2010.10.005	https://doi.org/10.1016/j.cpa.2010.10.005	PROPN
gujaf-44	346	2	.	.	PUNCT
gujaf-44	347	1	palil	palil	PROPN
gujaf-44	347	2	,	,	PUNCT
gujaf-44	347	3	m.	m.	PROPN
gujaf-44	347	4	r.	r.	PROPN
gujaf-44	347	5	,	,	PUNCT
gujaf-44	347	6	&	&	CCONJ
gujaf-44	347	7	mustapha	mustapha	PROPN
gujaf-44	347	8	,	,	PUNCT
gujaf-44	347	9	a.	a.	PROPN
gujaf-44	347	10	f.	f.	PROPN
gujaf-44	347	11	(	(	PUNCT
gujaf-44	347	12	2011	2011	NUM
gujaf-44	347	13	)	)	PUNCT
gujaf-44	347	14	.	.	PUNCT
gujaf-44	348	1	factors	factor	NOUN
gujaf-44	348	2	affecting	affect	VERB
gujaf-44	348	3	tax	tax	NOUN
gujaf-44	348	4	compliance	compliance	NOUN
gujaf-44	348	5	behavior	behavior	NOUN
gujaf-44	348	6	in	in	ADP
gujaf-44	348	7	self	self	NOUN
gujaf-44	348	8	-	-	PUNCT
gujaf-44	348	9	assessment	assessment	NOUN
gujaf-44	348	10	system	system	NOUN
gujaf-44	348	11	.	.	PUNCT
gujaf-44	349	1	african	african	ADJ
gujaf-44	349	2	journal	journal	PROPN
gujaf-44	349	3	of	of	ADP
gujaf-44	349	4	business	business	NOUN
gujaf-44	349	5	management	management	NOUN
gujaf-44	349	6	,	,	PUNCT
gujaf-44	349	7	5(33	5(33	NUM
gujaf-44	349	8	)	)	PUNCT
gujaf-44	349	9	,	,	PUNCT
gujaf-44	349	10	12864	12864	NUM
gujaf-44	349	11	–	–	PUNCT
gujaf-44	349	12	12872	12872	NUM
gujaf-44	349	13	.	.	PUNCT
gujaf-44	350	1	doi	doi	NOUN
gujaf-44	350	2	:	:	PUNCT
gujaf-44	350	3	10.5897	10.5897	NUM
gujaf-44	350	4	/	/	SYM
gujaf-44	350	5	ajbm11.1742	ajbm11.1742	PROPN
gujaf-44	350	6	richardson	richardson	PROPN
gujaf-44	350	7	,	,	PUNCT
gujaf-44	350	8	g.	g.	PROPN
gujaf-44	350	9	(	(	PUNCT
gujaf-44	350	10	2008	2008	NUM
gujaf-44	350	11	)	)	PUNCT
gujaf-44	350	12	.	.	PUNCT
gujaf-44	351	1	the	the	DET
gujaf-44	351	2	relationship	relationship	NOUN
gujaf-44	351	3	between	between	ADP
gujaf-44	351	4	culture	culture	NOUN
gujaf-44	351	5	and	and	CCONJ
gujaf-44	351	6	tax	tax	NOUN
gujaf-44	351	7	evasion	evasion	NOUN
gujaf-44	351	8	across	across	ADP
gujaf-44	351	9	countries	country	NOUN
gujaf-44	351	10	:	:	PUNCT
gujaf-44	351	11	additional	additional	ADJ
gujaf-44	351	12	evidence	evidence	NOUN
gujaf-44	351	13	and	and	CCONJ
gujaf-44	351	14	extensions	extension	NOUN
gujaf-44	351	15	.	.	PUNCT
gujaf-44	352	1	journal	journal	NOUN
gujaf-44	352	2	of	of	ADP
gujaf-44	352	3	international	international	ADJ
gujaf-44	352	4	accounting	accounting	NOUN
gujaf-44	352	5	,	,	PUNCT
gujaf-44	352	6	auditing	auditing	NOUN
gujaf-44	352	7	and	and	CCONJ
gujaf-44	352	8	taxation	taxation	NOUN
gujaf-44	352	9	,	,	PUNCT
gujaf-44	352	10	17(2	17(2	NUM
gujaf-44	352	11	)	)	PUNCT
gujaf-44	352	12	,	,	PUNCT
gujaf-44	352	13	67	67	NUM
gujaf-44	352	14	-	-	SYM
gujaf-44	352	15	78	78	NUM
gujaf-44	352	16	.	.	PUNCT
gujaf-44	353	1	ritsema	ritsema	PROPN
gujaf-44	353	2	,	,	PUNCT
gujaf-44	353	3	c.	c.	PROPN
gujaf-44	353	4	m.	m.	PROPN
gujaf-44	353	5	,	,	PUNCT
gujaf-44	353	6	thomas	thomas	PROPN
gujaf-44	353	7	,	,	PUNCT
gujaf-44	353	8	d.	d.	PROPN
gujaf-44	353	9	w.	w.	PROPN
gujaf-44	353	10	,	,	PUNCT
gujaf-44	353	11	&	&	CCONJ
gujaf-44	353	12	ferrier	ferrier	NOUN
gujaf-44	353	13	,	,	PUNCT
gujaf-44	353	14	g.	g.	PROPN
gujaf-44	353	15	d.	d.	PROPN
gujaf-44	353	16	(	(	PUNCT
gujaf-44	353	17	2003	2003	NUM
gujaf-44	353	18	)	)	PUNCT
gujaf-44	353	19	.	.	PUNCT
gujaf-44	354	1	economic	economic	ADJ
gujaf-44	354	2	and	and	CCONJ
gujaf-44	354	3	behavioral	behavioral	ADJ
gujaf-44	354	4	determinants	determinant	NOUN
gujaf-44	354	5	of	of	ADP
gujaf-44	354	6	tax	tax	NOUN
gujaf-44	354	7	compliance	compliance	NOUN
gujaf-44	354	8	:	:	PUNCT
gujaf-44	354	9	evidence	evidence	NOUN
gujaf-44	354	10	from	from	ADP
gujaf-44	354	11	the	the	DET
gujaf-44	354	12	1997	1997	NUM
gujaf-44	354	13	arkansas	arkansas	PROPN
gujaf-44	354	14	tax	tax	NOUN
gujaf-44	354	15	penalty	penalty	NOUN
gujaf-44	354	16	amnesty	amnesty	NOUN
gujaf-44	354	17	program	program	NOUN
gujaf-44	354	18	.	.	PUNCT
gujaf-44	355	1	paper	paper	NOUN
gujaf-44	355	2	presented	present	VERB
gujaf-44	355	3	at	at	ADP
gujaf-44	355	4	the	the	DET
gujaf-44	355	5	irs	irs	PROPN
gujaf-44	355	6	research	research	NOUN
gujaf-44	355	7	conference	conference	NOUN
gujaf-44	355	8	.	.	PUNCT
gujaf-44	356	1	from	from	ADP
gujaf-44	356	2	http://www.irs.gov/pub/irs-soi/ritsema	http://www.irs.gov/pub/irs-soi/ritsema	PROPN
gujaf-44	356	3	.	.	PUNCT
gujaf-44	357	1	pdf	pdf	NOUN
gujaf-44	357	2	.	.	PUNCT
gujaf-44	358	1	saad	saad	PROPN
gujaf-44	358	2	,	,	PUNCT
gujaf-44	358	3	n.	n.	PROPN
gujaf-44	358	4	(	(	PUNCT
gujaf-44	358	5	2011	2011	NUM
gujaf-44	358	6	)	)	PUNCT
gujaf-44	358	7	.	.	PUNCT
gujaf-44	359	1	fairness	fairness	NOUN
gujaf-44	359	2	perceptions	perception	NOUN
gujaf-44	359	3	and	and	CCONJ
gujaf-44	359	4	compliance	compliance	NOUN
gujaf-44	359	5	behaviour	behaviour	NOUN
gujaf-44	359	6	:	:	PUNCT
gujaf-44	359	7	taxpayers	taxpayer	NOUN
gujaf-44	359	8	'	'	PART
gujaf-44	359	9	judgments	judgment	NOUN
gujaf-44	359	10	in	in	ADP
gujaf-44	359	11	self	self	NOUN
gujaf-44	359	12	-	-	PUNCT
gujaf-44	359	13	assessment	assessment	NOUN
gujaf-44	359	14	environments	environment	NOUN
gujaf-44	359	15	.	.	PUNCT
gujaf-44	360	1	(	(	PUNCT
gujaf-44	360	2	doctoral	doctoral	ADJ
gujaf-44	360	3	dissertation	dissertation	NOUN
gujaf-44	360	4	,	,	PUNCT
gujaf-44	360	5	university	university	NOUN
gujaf-44	360	6	of	of	ADP
gujaf-44	360	7	canterbury	canterbury	PROPN
gujaf-44	360	8	)	)	PUNCT
gujaf-44	360	9	.	.	PUNCT
gujaf-44	361	1	retrieved	retrieve	VERB
gujaf-44	361	2	from	from	ADP
gujaf-44	361	3	:	:	PUNCT
gujaf-44	361	4	https://ir.canterbury.ac.nz/handle/10092/5065	https://ir.canterbury.ac.nz/handle/10092/5065	PROPN
gujaf-44	361	5	.	.	PUNCT
gujaf-44	362	1	saad	saad	PROPN
gujaf-44	362	2	,	,	PUNCT
gujaf-44	362	3	n.	n.	PROPN
gujaf-44	362	4	(	(	PUNCT
gujaf-44	362	5	2014	2014	NUM
gujaf-44	362	6	)	)	PUNCT
gujaf-44	362	7	.	.	PUNCT
gujaf-44	363	1	tax	tax	NOUN
gujaf-44	363	2	knowledge	knowledge	NOUN
gujaf-44	363	3	,	,	PUNCT
gujaf-44	363	4	tax	tax	NOUN
gujaf-44	363	5	complexity	complexity	NOUN
gujaf-44	363	6	and	and	CCONJ
gujaf-44	363	7	tax	tax	NOUN
gujaf-44	363	8	compliance	compliance	NOUN
gujaf-44	363	9	:	:	PUNCT
gujaf-44	363	10	taxpayers	taxpayer	NOUN
gujaf-44	363	11	’	'	PUNCT
gujaf-44	363	12	view	view	NOUN
gujaf-44	363	13	.	.	PUNCT
gujaf-44	364	1	procedia	procedia	ADJ
gujaf-44	364	2	social	social	ADJ
gujaf-44	364	3	and	and	CCONJ
gujaf-44	364	4	behavioral	behavioral	ADJ
gujaf-44	364	5	sciences	science	NOUN
gujaf-44	364	6	,	,	PUNCT
gujaf-44	364	7	109(1	109(1	NUM
gujaf-44	364	8	)	)	PUNCT
gujaf-44	364	9	,	,	PUNCT
gujaf-44	364	10	1069–1075	1069–1075	NUM
gujaf-44	364	11	.	.	PUNCT
gujaf-44	365	1	doi:10.1016/	doi:10.1016/	PROPN
gujaf-44	365	2	j.sbspro.2013.12.590	j.sbspro.2013.12.590	PROPN
gujaf-44	365	3	.	.	PROPN
gujaf-44	365	4	https://dailypost.ng/2018/03/04/addax-petroleum-fg-sues-oil-firm-allegedhttps://dailypost.ng/2018/03/04/addax-petroleum-fg-sues-oil-firm-allegedhttps://www.oecd.org/tax/tax-policy/revenue-statistics-africa-nigeria.pdf	https://dailypost.ng/2018/03/04/addax-petroleum-fg-sues-oil-firm-allegedhttps://dailypost.ng/2018/03/04/addax-petroleum-fg-sues-oil-firm-allegedhttps://www.oecd.org/tax/tax-policy/revenue-statistics-africa-nigeria.pdf	PROPN
gujaf-44	365	5	http://eprints.bournemouth.ac.uk/17520/1/tunde_completed_th%20esis_november_2010.pdf	http://eprints.bournemouth.ac.uk/17520/1/tunde_completed_th%20esis_november_2010.pdf	PROPN
gujaf-44	365	6	http://eprints.bournemouth.ac.uk/17520/1/tunde_completed_th%20esis_november_2010.pdf	http://eprints.bournemouth.ac.uk/17520/1/tunde_completed_th%20esis_november_2010.pdf	PROPN
gujaf-44	365	7	https://doi.org/10.1016/j.cpa.2010.10.005	https://doi.org/10.1016/j.cpa.2010.10.005	VERB
gujaf-44	365	8	https://ir.canterbury.ac.nz/handle/10092/5065	https://ir.canterbury.ac.nz/handle/10092/5065	PROPN
gujaf-44	365	9	gusau	gusau	PROPN
gujaf-44	365	10	journal	journal	PROPN
gujaf-44	365	11	of	of	ADP
gujaf-44	365	12	accounting	accounting	NOUN
gujaf-44	365	13	and	and	CCONJ
gujaf-44	365	14	finance	finance	NOUN
gujaf-44	365	15	,	,	PUNCT
gujaf-44	365	16	vol	vol	NOUN
gujaf-44	365	17	.	.	PUNCT
gujaf-44	366	1	i	i	PRON
gujaf-44	366	2	,	,	PUNCT
gujaf-44	366	3	issue	issue	NOUN
gujaf-44	366	4	2	2	NUM
gujaf-44	366	5	,	,	PUNCT
gujaf-44	366	6	october	october	PROPN
gujaf-44	366	7	,	,	PUNCT
gujaf-44	366	8	2020	2020	NUM
gujaf-44	366	9	17	17	NUM
gujaf-44	366	10	sandmo	sandmo	NOUN
gujaf-44	366	11	,	,	PUNCT
gujaf-44	366	12	a.	a.	NOUN
gujaf-44	366	13	(	(	PUNCT
gujaf-44	366	14	2005	2005	NUM
gujaf-44	366	15	)	)	PUNCT
gujaf-44	366	16	.	.	PUNCT
gujaf-44	367	1	the	the	DET
gujaf-44	367	2	theory	theory	NOUN
gujaf-44	367	3	of	of	ADP
gujaf-44	367	4	tax	tax	NOUN
gujaf-44	367	5	evasion	evasion	NOUN
gujaf-44	367	6	:	:	PUNCT
gujaf-44	367	7	a	a	DET
gujaf-44	367	8	retrospective	retrospective	ADJ
gujaf-44	367	9	view	view	NOUN
gujaf-44	367	10	.	.	PUNCT
gujaf-44	368	1	national	national	ADJ
gujaf-44	368	2	tax	tax	PROPN
gujaf-44	368	3	journal	journal	NOUN
gujaf-44	368	4	,	,	PUNCT
gujaf-44	368	5	643	643	NUM
gujaf-44	368	6	-	-	SYM
gujaf-44	368	7	663	663	NUM
gujaf-44	368	8	.	.	PUNCT
gujaf-44	369	1	sekaran	sekaran	NOUN
gujaf-44	369	2	,	,	PUNCT
gujaf-44	369	3	u.	u.	PROPN
gujaf-44	369	4	,	,	PUNCT
gujaf-44	369	5	&	&	CCONJ
gujaf-44	369	6	bougie	bougie	PROPN
gujaf-44	369	7	,	,	PUNCT
gujaf-44	369	8	r.	r.	PROPN
gujaf-44	369	9	(	(	PUNCT
gujaf-44	369	10	2016	2016	NUM
gujaf-44	369	11	)	)	PUNCT
gujaf-44	369	12	.	.	PUNCT
gujaf-44	370	1	research	research	NOUN
gujaf-44	370	2	methods	method	NOUN
gujaf-44	370	3	for	for	ADP
gujaf-44	370	4	business	business	NOUN
gujaf-44	370	5	:	:	PUNCT
gujaf-44	370	6	a	a	DET
gujaf-44	370	7	skill	skill	NOUN
gujaf-44	370	8	building	building	NOUN
gujaf-44	370	9	approach	approach	NOUN
gujaf-44	370	10	:	:	PUNCT
gujaf-44	370	11	john	john	PROPN
gujaf-44	370	12	wiley	wiley	PROPN
gujaf-44	370	13	&	&	CCONJ
gujaf-44	370	14	sons	son	NOUN
gujaf-44	370	15	.	.	PUNCT
gujaf-44	371	1	sinnasamy	sinnasamy	PROPN
gujaf-44	371	2	,	,	PUNCT
gujaf-44	371	3	p.	p.	NOUN
gujaf-44	371	4	,	,	PUNCT
gujaf-44	371	5	bidin	bidin	PROPN
gujaf-44	371	6	,	,	PUNCT
gujaf-44	371	7	z.	z.	PROPN
gujaf-44	371	8	,	,	PUNCT
gujaf-44	371	9	&	&	CCONJ
gujaf-44	371	10	ismail	ismail	PROPN
gujaf-44	371	11	,	,	PUNCT
gujaf-44	371	12	s.	s.	PROPN
gujaf-44	371	13	s.	s.	PROPN
gujaf-44	371	14	s.	s.	PROPN
gujaf-44	371	15	(	(	PUNCT
gujaf-44	371	16	2015	2015	NUM
gujaf-44	371	17	)	)	PUNCT
gujaf-44	371	18	.	.	PUNCT
gujaf-44	372	1	a	a	DET
gujaf-44	372	2	proposed	propose	VERB
gujaf-44	372	3	model	model	NOUN
gujaf-44	372	4	of	of	ADP
gujaf-44	372	5	non	non	ADJ
gujaf-44	372	6	compliance	compliance	NOUN
gujaf-44	372	7	behaviour	behaviour	NOUN
gujaf-44	372	8	on	on	ADP
gujaf-44	372	9	excise	excise	NOUN
gujaf-44	372	10	duty	duty	NOUN
gujaf-44	372	11	:	:	PUNCT
gujaf-44	372	12	a	a	DET
gujaf-44	372	13	moderating	moderate	VERB
gujaf-44	372	14	effects	effect	NOUN
gujaf-44	372	15	of	of	ADP
gujaf-44	372	16	tax	tax	NOUN
gujaf-44	372	17	agents	agent	NOUN
gujaf-44	372	18	.	.	PUNCT
gujaf-44	373	1	procedia	procedia	NOUN
gujaf-44	373	2	-	-	PUNCT
gujaf-44	373	3	social	social	ADJ
gujaf-44	373	4	and	and	CCONJ
gujaf-44	373	5	behavioral	behavioral	ADJ
gujaf-44	373	6	sciences	science	NOUN
gujaf-44	373	7	,	,	PUNCT
gujaf-44	373	8	211	211	NUM
gujaf-44	373	9	,	,	PUNCT
gujaf-44	373	10	299	299	NUM
gujaf-44	373	11	-	-	SYM
gujaf-44	373	12	305	305	NUM
gujaf-44	373	13	.	.	PUNCT
gujaf-44	374	1	https://doi.org/10.1016/j.sbspro.2015.11.038	https://doi.org/10.1016/j.sbspro.2015.11.038	NOUN
gujaf-44	374	2	teng	teng	PROPN
gujaf-44	374	3	,	,	PUNCT
gujaf-44	374	4	y.	y.	PROPN
gujaf-44	374	5	m.	m.	PROPN
gujaf-44	374	6	,	,	PUNCT
gujaf-44	374	7	&	&	CCONJ
gujaf-44	374	8	manual	manual	NOUN
gujaf-44	374	9	,	,	PUNCT
gujaf-44	374	10	v.	v.	PROPN
gujaf-44	374	11	(	(	PUNCT
gujaf-44	374	12	2016	2016	NUM
gujaf-44	374	13	)	)	PUNCT
gujaf-44	374	14	.	.	PUNCT
gujaf-44	375	1	a	a	DET
gujaf-44	375	2	study	study	NOUN
gujaf-44	375	3	about	about	ADP
gujaf-44	375	4	economic	economic	ADJ
gujaf-44	375	5	factors	factor	NOUN
gujaf-44	375	6	influencing	influence	VERB
gujaf-44	375	7	taxpayers	taxpayer	NOUN
gujaf-44	375	8	’	’	PART
gujaf-44	375	9	noncompliance	noncompliance	NOUN
gujaf-44	375	10	behaviors	behavior	NOUN
gujaf-44	375	11	in	in	ADP
gujaf-44	375	12	kuala	kuala	PROPN
gujaf-44	375	13	lumpur	lumpur	PROPN
gujaf-44	375	14	,	,	PUNCT
gujaf-44	375	15	malaysia	malaysia	PROPN
gujaf-44	375	16	.	.	PUNCT
gujaf-44	376	1	imperial	imperial	ADJ
gujaf-44	376	2	journal	journal	PROPN
gujaf-44	376	3	of	of	ADP
gujaf-44	376	4	interdisciplinary	interdisciplinary	ADJ
gujaf-44	376	5	research	research	NOUN
gujaf-44	376	6	,	,	PUNCT
gujaf-44	376	7	2(9	2(9	NUM
gujaf-44	376	8	)	)	PUNCT
gujaf-44	376	9	.	.	PUNCT
gujaf-44	377	1	trivedi	trivedi	PROPN
gujaf-44	377	2	,	,	PUNCT
gujaf-44	377	3	v.	v.	PROPN
gujaf-44	377	4	u.	u.	PROPN
gujaf-44	377	5	,	,	PUNCT
gujaf-44	377	6	shehata	shehata	NOUN
gujaf-44	377	7	,	,	PUNCT
gujaf-44	377	8	m.	m.	NOUN
gujaf-44	377	9	,	,	PUNCT
gujaf-44	377	10	&	&	CCONJ
gujaf-44	377	11	lynn	lynn	PROPN
gujaf-44	377	12	,	,	PUNCT
gujaf-44	377	13	b.	b.	PROPN
gujaf-44	377	14	(	(	PUNCT
gujaf-44	377	15	2003	2003	NUM
gujaf-44	377	16	)	)	PUNCT
gujaf-44	377	17	.	.	PUNCT
gujaf-44	378	1	impact	impact	NOUN
gujaf-44	378	2	of	of	ADP
gujaf-44	378	3	personal	personal	ADJ
gujaf-44	378	4	and	and	CCONJ
gujaf-44	378	5	situational	situational	ADJ
gujaf-44	378	6	factors	factor	NOUN
gujaf-44	378	7	on	on	ADP
gujaf-44	378	8	taxpayer	taxpayer	NOUN
gujaf-44	378	9	compliance	compliance	NOUN
gujaf-44	378	10	:	:	PUNCT
gujaf-44	378	11	an	an	DET
gujaf-44	378	12	experimental	experimental	ADJ
gujaf-44	378	13	analysis	analysis	NOUN
gujaf-44	378	14	.	.	PUNCT
gujaf-44	379	1	journal	journal	PROPN
gujaf-44	379	2	of	of	ADP
gujaf-44	379	3	business	business	NOUN
gujaf-44	379	4	ethics	ethic	NOUN
gujaf-44	379	5	,	,	PUNCT
gujaf-44	379	6	47(3	47(3	NUM
gujaf-44	379	7	)	)	PUNCT
gujaf-44	379	8	,	,	PUNCT
gujaf-44	379	9	175	175	NUM
gujaf-44	379	10	-	-	SYM
gujaf-44	379	11	197	197	NUM
gujaf-44	379	12	.	.	PUNCT
gujaf-44	380	1	https://doi.org/10.1023/a:1026294332606	https://doi.org/10.1023/a:1026294332606	PROPN
gujaf-44	380	2	tsakumis	tsakumis	PROPN
gujaf-44	380	3	,	,	PUNCT
gujaf-44	380	4	g.	g.	PROPN
gujaf-44	380	5	t.	t.	PROPN
gujaf-44	380	6	,	,	PUNCT
gujaf-44	380	7	curatola	curatola	PROPN
gujaf-44	380	8	,	,	PUNCT
gujaf-44	380	9	a.	a.	NOUN
gujaf-44	380	10	p.	p.	NOUN
gujaf-44	380	11	,	,	PUNCT
gujaf-44	380	12	&	&	CCONJ
gujaf-44	380	13	porcano	porcano	PROPN
gujaf-44	380	14	,	,	PUNCT
gujaf-44	380	15	t.	t.	NOUN
gujaf-44	380	16	m.	m.	NOUN
gujaf-44	380	17	(	(	PUNCT
gujaf-44	380	18	2007	2007	NUM
gujaf-44	380	19	)	)	PUNCT
gujaf-44	380	20	.	.	PUNCT
gujaf-44	381	1	the	the	DET
gujaf-44	381	2	relation	relation	NOUN
gujaf-44	381	3	between	between	ADP
gujaf-44	381	4	national	national	ADJ
gujaf-44	381	5	cultural	cultural	ADJ
gujaf-44	381	6	dimensions	dimension	NOUN
gujaf-44	381	7	and	and	CCONJ
gujaf-44	381	8	tax	tax	NOUN
gujaf-44	381	9	evasion	evasion	NOUN
gujaf-44	381	10	.	.	PUNCT
gujaf-44	382	1	journal	journal	NOUN
gujaf-44	382	2	of	of	ADP
gujaf-44	382	3	international	international	ADJ
gujaf-44	382	4	accounting	accounting	NOUN
gujaf-44	382	5	,	,	PUNCT
gujaf-44	382	6	auditing	auditing	NOUN
gujaf-44	382	7	and	and	CCONJ
gujaf-44	382	8	taxation	taxation	NOUN
gujaf-44	382	9	,	,	PUNCT
gujaf-44	382	10	16(2	16(2	NUM
gujaf-44	382	11	)	)	PUNCT
gujaf-44	382	12	,	,	PUNCT
gujaf-44	382	13	131	131	NUM
gujaf-44	382	14	-	-	SYM
gujaf-44	382	15	147	147	NUM
gujaf-44	382	16	.	.	PUNCT
gujaf-44	383	1	weisbach	weisbach	NOUN
gujaf-44	383	2	,	,	PUNCT
gujaf-44	383	3	d.	d.	PROPN
gujaf-44	383	4	a.	a.	PROPN
gujaf-44	383	5	(	(	PUNCT
gujaf-44	383	6	2013	2013	NUM
gujaf-44	383	7	)	)	PUNCT
gujaf-44	383	8	.	.	PUNCT
gujaf-44	383	9	is	be	AUX
gujaf-44	383	10	knowledge	knowledge	NOUN
gujaf-44	383	11	of	of	ADP
gujaf-44	383	12	the	the	DET
gujaf-44	383	13	tax	tax	NOUN
gujaf-44	383	14	law	law	NOUN
gujaf-44	383	15	socially	socially	ADV
gujaf-44	383	16	desirable	desirable	ADJ
gujaf-44	383	17	?	?	PUNCT
gujaf-44	384	1	american	american	ADJ
gujaf-44	384	2	law	law	PROPN
gujaf-44	384	3	and	and	CCONJ
gujaf-44	384	4	economics	economic	NOUN
gujaf-44	384	5	review	review	PROPN
gujaf-44	384	6	,	,	PUNCT
gujaf-44	384	7	15(1	15(1	NUM
gujaf-44	384	8	)	)	PUNCT
gujaf-44	384	9	,	,	PUNCT
gujaf-44	384	10	187	187	NUM
gujaf-44	384	11	-	-	SYM
gujaf-44	384	12	211	211	NUM
gujaf-44	384	13	.	.	PUNCT
gujaf-44	385	1	https://doi.org/10.1093/aler/aht002	https://doi.org/10.1093/aler/aht002	ADJ
gujaf-44	385	2	yusof	yusof	NOUN
gujaf-44	385	3	,	,	PUNCT
gujaf-44	385	4	n.	n.	NOUN
gujaf-44	385	5	,	,	PUNCT
gujaf-44	385	6	ming	ming	PROPN
gujaf-44	385	7	ling	ling	PROPN
gujaf-44	385	8	,	,	PUNCT
gujaf-44	385	9	l.	l.	PROPN
gujaf-44	385	10	,	,	PUNCT
gujaf-44	385	11	&	&	CCONJ
gujaf-44	385	12	bee	bee	PROPN
gujaf-44	385	13	wah	wah	PROPN
gujaf-44	385	14	,	,	PUNCT
gujaf-44	385	15	y.	y.	PROPN
gujaf-44	385	16	(	(	PUNCT
gujaf-44	385	17	2014	2014	NUM
gujaf-44	385	18	)	)	PUNCT
gujaf-44	385	19	.	.	PUNCT
gujaf-44	386	1	tax	tax	NOUN
gujaf-44	386	2	non	non	NOUN
gujaf-44	386	3	-	-	NOUN
gujaf-44	386	4	compliance	compliance	NOUN
gujaf-44	386	5	among	among	ADP
gujaf-44	386	6	smcs	smcs	NOUN
gujaf-44	386	7	in	in	ADP
gujaf-44	386	8	malaysia	malaysia	PROPN
gujaf-44	386	9	:	:	PUNCT
gujaf-44	386	10	tax	tax	NOUN
gujaf-44	386	11	audit	audit	NOUN
gujaf-44	386	12	evidence	evidence	NOUN
gujaf-44	386	13	.	.	PUNCT
gujaf-44	387	1	journal	journal	NOUN
gujaf-44	387	2	of	of	ADP
gujaf-44	387	3	applied	apply	VERB
gujaf-44	387	4	accounting	accounting	NOUN
gujaf-44	387	5	research	research	NOUN
gujaf-44	387	6	,	,	PUNCT
gujaf-44	387	7	15(2	15(2	NUM
gujaf-44	387	8	)	)	PUNCT
gujaf-44	387	9	,	,	PUNCT
gujaf-44	387	10	215	215	NUM
gujaf-44	387	11	-	-	SYM
gujaf-44	387	12	234	234	NUM
gujaf-44	387	13	.	.	PUNCT
gujaf-44	388	1	https://doi.org/10.1108/jaar-02-2013-0016	https://doi.org/10.1108/jaar-02-2013-0016	PROPN
gujaf-44	389	1	https://doi.org/10.1016/j.sbspro.2015.11.038	https://doi.org/10.1016/j.sbspro.2015.11.038	PROPN
gujaf-44	389	2	https://doi.org/10.1023/a:1026294332606	https://doi.org/10.1023/a:1026294332606	VERB
gujaf-44	389	3	https://doi.org/10.1093/aler/aht002	https://doi.org/10.1093/aler/aht002	ADJ