id	sid	eid	entity	type
ijtc-1522	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1522	1	2	2714-9838	CARDINAL
ijtc-1522	1	3	2714-9846	CARDINAL
ijtc-1522	1	4	5	CARDINAL
ijtc-1522	1	5	3 july 2024	DATE
ijtc-1522	1	6	952	CARDINAL
ijtc-1522	1	7	969 952	QUANTITY
ijtc-1522	1	8	ilomata international journal of tax &	ORG
ijtc-1522	1	9	african	NORP
ijtc-1522	1	10	samuel john chiromo1	PERSON
ijtc-1522	1	11	12north	CARDINAL
ijtc-1522	1	12	south africa	GPE
ijtc-1522	1	13	april 2, 2024	DATE
ijtc-1522	1	14	july 20, 2024	DATE
ijtc-1522	1	15	july 31	DATE
ijtc-1522	1	16	2024	CARDINAL
ijtc-1522	2	1	s. j., & schutte	PERSON
ijtc-1522	2	2	2024	CARDINAL
ijtc-1522	3	1	african	NORP
ijtc-1522	4	1	ilomata international journal of tax and accounting	ORG
ijtc-1522	4	2	5(3	CARDINAL
ijtc-1522	4	3	952	CARDINAL
ijtc-1522	4	4	969	CARDINAL
ijtc-1522	6	1	the african union	ORG
ijtc-1522	9	1	30	CARDINAL
ijtc-1522	9	2	the african tax administration	ORG
ijtc-1522	9	3	kpmg	GPE
ijtc-1522	9	4	pwc	ORG
ijtc-1522	9	5	deloitte	ORG
ijtc-1522	10	1	africa	LOC
ijtc-1522	10	2	africa	LOC
ijtc-1522	12	1	african	NORP
ijtc-1522	13	1	african	NORP
ijtc-1522	14	1	african union	ORG
ijtc-1522	15	1	4.0	CARDINAL
ijtc-1522	17	1	stojkova & kjoseva	ORG
ijtc-1522	17	2	2024	DATE
ijtc-1522	17	3	2020	DATE
ijtc-1522	17	4	conconi, perroni & riezman	ORG
ijtc-1522	17	5	2008	DATE
ijtc-1522	17	6	heinemann	GPE
ijtc-1522	17	7	2013	DATE
ijtc-1522	17	8	dharmapala	GPE
ijtc-1522	17	9	2016	DATE
ijtc-1522	18	1	2016	DATE
ijtc-1522	18	2	madyo	PERSON
ijtc-1522	18	3	2008	DATE
ijtc-1522	18	4	garbarino	ORG
ijtc-1522	18	5	2020	DATE
ijtc-1522	18	6	2018	DATE
ijtc-1522	18	7	2015	DATE
ijtc-1522	18	8	cit systems	ORG
ijtc-1522	19	1	igbinenikaro & adewusi	ORG
ijtc-1522	19	2	2024	CARDINAL
ijtc-1522	19	3	bruce-twum	ORG
ijtc-1522	19	4	schutte & nicholas	ORG
ijtc-1522	19	5	2022	CARDINAL
ijtc-1522	19	6	2015	DATE
ijtc-1522	20	1	uyioghosa & igbinosa	ORG
ijtc-1522	20	2	2023	CARDINAL
ijtc-1522	21	1	mailto:echirosj@unisa.ac.za	ORG
ijtc-1522	21	2	african	NORP
ijtc-1522	21	3	953	CARDINAL
ijtc-1522	21	4	ilomata international journal of tax & accounting	ORG
ijtc-1522	21	5	african	NORP
ijtc-1522	21	6	africa	LOC
ijtc-1522	22	1	africa	LOC
ijtc-1522	23	1	4th	ORDINAL
ijtc-1522	23	2	the united arab emirates	ORG
ijtc-1522	23	3	africa	LOC
ijtc-1522	23	4	2020	DATE
ijtc-1522	24	1	2014	DATE
ijtc-1522	24	2	emu	ORG
ijtc-1522	25	1	kireyev	PERSON
ijtc-1522	25	2	2016	DATE
ijtc-1522	26	1	2018	DATE
ijtc-1522	26	2	nembe & idemudia	ORG
ijtc-1522	26	3	2024	DATE
ijtc-1522	27	1	the european union	ORG
ijtc-1522	27	2	eu	ORG
ijtc-1522	27	3	kireyev	ORG
ijtc-1522	27	4	2016	DATE
ijtc-1522	27	5	al.	GPE
ijtc-1522	27	6	2024	DATE
ijtc-1522	28	1	european	NORP
ijtc-1522	28	2	2018	DATE
ijtc-1522	28	3	christensen	PERSON
ijtc-1522	28	4	2024	DATE
ijtc-1522	29	1	uyioghosa & igbinosa	ORG
ijtc-1522	29	2	2023	CARDINAL
ijtc-1522	30	1	uyioghosa & igbinosa	ORG
ijtc-1522	30	2	2023	CARDINAL
ijtc-1522	30	3	2024	DATE
ijtc-1522	31	1	uyioghosa	PERSON
ijtc-1522	31	2	igbinosa	PERSON
ijtc-1522	31	3	2023	CARDINAL
ijtc-1522	32	1	gastanaga	PERSON
ijtc-1522	32	2	nugent	PERSON
ijtc-1522	32	3	1998	DATE
ijtc-1522	33	1	2011	DATE
ijtc-1522	35	1	2010	DATE
ijtc-1522	37	1	2002	DATE
ijtc-1522	37	2	2012	DATE
ijtc-1522	38	1	african	NORP
ijtc-1522	39	1	uyioghosa & igbinosa	ORG
ijtc-1522	39	2	2023	CARDINAL
ijtc-1522	39	3	1998	DATE
ijtc-1522	39	4	2011	DATE
ijtc-1522	39	5	asiedu	ORG
ijtc-1522	39	6	2002	DATE
ijtc-1522	40	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	PERSON
ijtc-1522	40	2	african	NORP
ijtc-1522	40	3	954	CARDINAL
ijtc-1522	40	4	ilomata international journal of tax & accounting	ORG
ijtc-1522	44	1	teixeira	ORG
ijtc-1522	44	2	2021	CARDINAL
ijtc-1522	44	3	schutte & van der zwan	ORG
ijtc-1522	44	4	2019	DATE
ijtc-1522	45	1	only two	CARDINAL
ijtc-1522	45	2	klemm & perry	ORG
ijtc-1522	45	3	2021	CARDINAL
ijtc-1522	45	4	richman	PERSON
ijtc-1522	45	5	richman	PERSON
ijtc-1522	45	6	2020	DATE
ijtc-1522	45	7	2024	DATE
ijtc-1522	46	1	hakelberg	PERSON
ijtc-1522	46	2	2024	DATE
ijtc-1522	46	3	2020	DATE
ijtc-1522	46	4	conconi, perroni & riezman	ORG
ijtc-1522	46	5	2008	DATE
ijtc-1522	47	1	osterloh	PERSON
ijtc-1522	47	2	heinemann	GPE
ijtc-1522	47	3	2013	DATE
ijtc-1522	47	4	dharmapala	GPE
ijtc-1522	47	5	2016	DATE
ijtc-1522	48	1	heinemann	GPE
ijtc-1522	48	2	2013	DATE
ijtc-1522	48	3	dharmapala	GPE
ijtc-1522	48	4	2016	DATE
ijtc-1522	50	1	first	ORDINAL
ijtc-1522	52	1	de mooij et al	ORG
ijtc-1522	52	2	2021	CARDINAL
ijtc-1522	53	1	the davis tax committee	ORG
ijtc-1522	53	2	dtc	ORG
ijtc-1522	53	3	2018	DATE
ijtc-1522	55	1	de mooij	PERSON
ijtc-1522	56	1	2021	CARDINAL
ijtc-1522	57	1	eu	ORG
ijtc-1522	57	2	dtc	ORG
ijtc-1522	57	3	2018	DATE
ijtc-1522	58	1	richman et al	PERSON
ijtc-1522	58	2	2020	DATE
ijtc-1522	61	1	eu	ORG
ijtc-1522	61	2	eu	PERSON
ijtc-1522	62	1	african	NORP
ijtc-1522	62	2	ilomata international journal of tax & accounting	ORG
ijtc-1522	63	1	2019	DATE
ijtc-1522	65	1	african	NORP
ijtc-1522	66	1	kovacs & spens	ORG
ijtc-1522	66	2	2005	DATE
ijtc-1522	67	1	neuman	NORP
ijtc-1522	67	2	2011	DATE
ijtc-1522	69	1	17	CARDINAL
ijtc-1522	69	2	the african tax administration	ORG
ijtc-1522	69	3	african	NORP
ijtc-1522	69	4	13	CARDINAL
ijtc-1522	69	5	kpmg	GPE
ijtc-1522	69	6	pwc	ORG
ijtc-1522	69	7	deloitte	ORG
ijtc-1522	70	1	african	NORP
ijtc-1522	72	1	mcmillan & schumacher	ORG
ijtc-1522	72	2	2006	DATE
ijtc-1522	73	1	gary	PERSON
ijtc-1522	73	2	2014	DATE
ijtc-1522	76	1	bryman & bell	ORG
ijtc-1522	76	2	2014	DATE
ijtc-1522	78	1	1	CARDINAL
ijtc-1522	80	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	PERSON
ijtc-1522	80	2	african	NORP
ijtc-1522	80	3	956	CARDINAL
ijtc-1522	80	4	ilomata international journal of tax & accounting	ORG
ijtc-1522	80	5	1	CARDINAL
ijtc-1522	80	6	al.	PERSON
ijtc-1522	80	7	2000	DATE
ijtc-1522	80	8	cnossen	ORG
ijtc-1522	80	9	2017	DATE
ijtc-1522	81	1	second	ORDINAL
ijtc-1522	81	2	2005	DATE
ijtc-1522	83	1	one	CARDINAL
ijtc-1522	88	1	african	NORP
ijtc-1522	93	1	eu	ORG
ijtc-1522	93	2	2005	DATE
ijtc-1522	94	1	2017	DATE
ijtc-1522	95	1	de mooij	PERSON
ijtc-1522	95	2	2021	CARDINAL
ijtc-1522	101	1	african	NORP
ijtc-1522	101	2	957	CARDINAL
ijtc-1522	101	3	ilomata international journal of tax & accounting	ORG
ijtc-1522	109	1	smes africa's	GPE
ijtc-1522	109	2	african	NORP
ijtc-1522	110	1	african	NORP
ijtc-1522	111	1	african	NORP
ijtc-1522	112	1	african	NORP
ijtc-1522	119	1	new africa	GPE
ijtc-1522	120	1	african	NORP
ijtc-1522	123	1	african	NORP
ijtc-1522	123	2	958	CARDINAL
ijtc-1522	123	3	ilomata international journal of tax & accounting	ORG
ijtc-1522	129	1	1	CARDINAL
ijtc-1522	129	2	1	CARDINAL
ijtc-1522	133	1	chen & schlagenhauf	ORG
ijtc-1522	133	2	2018	DATE
ijtc-1522	134	1	2021	CARDINAL
ijtc-1522	137	1	1.1	CARDINAL
ijtc-1522	138	1	12	CARDINAL
ijtc-1522	138	2	african	NORP
ijtc-1522	138	3	959	CARDINAL
ijtc-1522	138	4	ilomata international journal of tax & accounting	ORG
ijtc-1522	140	1	one	CARDINAL
ijtc-1522	142	1	2	CARDINAL
ijtc-1522	142	2	2	CARDINAL
ijtc-1522	153	1	3	CARDINAL
ijtc-1522	153	2	3	CARDINAL
ijtc-1522	155	1	rs20	PRODUCT
ijtc-1522	156	1	rs11	ORG
ijtc-1522	156	2	4	CARDINAL
ijtc-1522	156	3	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	PERSON
ijtc-1522	156	4	african	NORP
ijtc-1522	156	5	960	CARDINAL
ijtc-1522	156	6	ilomata international journal of tax & accounting	ORG
ijtc-1522	156	7	4	CARDINAL
ijtc-1522	156	8	rs13	PRODUCT
ijtc-1522	158	1	rs20	PRODUCT
ijtc-1522	161	1	5	CARDINAL
ijtc-1522	161	2	5	CARDINAL
ijtc-1522	161	3	10	CARDINAL
ijtc-1522	162	1	10	CARDINAL
ijtc-1522	163	1	12	CARDINAL
ijtc-1522	163	2	rs5	PERSON
ijtc-1522	166	1	second	ORDINAL
ijtc-1522	171	1	van der linde	PERSON
ijtc-1522	171	2	2021	CARDINAL
ijtc-1522	171	3	one	CARDINAL
ijtc-1522	172	1	6	CARDINAL
ijtc-1522	172	2	african	NORP
ijtc-1522	172	3	961	CARDINAL
ijtc-1522	172	4	ilomata international journal of tax & accounting	ORG
ijtc-1522	172	5	6	CARDINAL
ijtc-1522	189	1	2021	CARDINAL
ijtc-1522	189	2	african	NORP
ijtc-1522	189	3	today	DATE
ijtc-1522	189	4	oecd	ORG
ijtc-1522	190	1	2021	CARDINAL
ijtc-1522	190	2	today	DATE
ijtc-1522	191	1	african	NORP
ijtc-1522	194	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg https://protect.checkpoint.com/v2/___https:/taxjustice.net/author/rachel/___.yzjlonvuaxnhbw9iawxlomm6bzpjnwq2ztdkmzywzgy0njq4m2rimdcwotc2mmm1ogqwzto2ojywogu6zjbingexmznjnjuwytdizjqzmdq1otg4mzezngjhnty1odllmtrhzjnhngywytq3mzc3mtu2ztg4otdlzdhhztpwolq6tg https://protect.checkpoint.com/v2/___https:/taxjustice.net/author/rachel/___.yzjlonvuaxnhbw9iawxlomm6bzpjnwq2ztdkmzywzgy0njq4m2rimdcwotc2mmm1ogqwzto2ojywogu6zjbingexmznjnjuwytdizjqzmdq1otg4mzezngjhnty1odllmtrhzjnhngywytq3mzc3mtu2ztg4otdlzdhhztpwolq6tg	PERSON
ijtc-1522	194	2	african	NORP
ijtc-1522	194	3	962	CARDINAL
ijtc-1522	194	4	ilomata international journal of tax & accounting	ORG
ijtc-1522	195	1	7	CARDINAL
ijtc-1522	195	2	7	CARDINAL
ijtc-1522	195	3	african	NORP
ijtc-1522	195	4	……	PRODUCT
ijtc-1522	197	1	rs3-i	PERSON
ijtc-1522	200	1	smes	ORG
ijtc-1522	206	1	african	NORP
ijtc-1522	210	1	african	NORP
ijtc-1522	210	2	african	NORP
ijtc-1522	211	1	graham	PERSON
ijtc-1522	211	2	2020	DATE
ijtc-1522	211	3	africa	LOC
ijtc-1522	212	1	africa	LOC
ijtc-1522	213	1	african	NORP
ijtc-1522	213	2	african	NORP
ijtc-1522	214	1	africa	LOC
ijtc-1522	219	1	african	NORP
ijtc-1522	219	2	963	CARDINAL
ijtc-1522	219	3	ilomata international journal of tax & accounting	ORG
ijtc-1522	219	4	african	NORP
ijtc-1522	227	1	smes	ORG
ijtc-1522	227	2	one	CARDINAL
ijtc-1522	229	1	african	NORP
ijtc-1522	233	1	more than one	CARDINAL
ijtc-1522	235	1	african	NORP
ijtc-1522	240	1	african	NORP
ijtc-1522	241	1	8	CARDINAL
ijtc-1522	241	2	african	NORP
ijtc-1522	241	3	8	CARDINAL
ijtc-1522	241	4	new africa	GPE
ijtc-1522	241	5	african	NORP
ijtc-1522	241	6	964	CARDINAL
ijtc-1522	241	7	ilomata international journal of tax & accounting	ORG
ijtc-1522	241	8	new africa	GPE
ijtc-1522	242	1	•	CARDINAL
ijtc-1522	242	2	new africa	GPE
ijtc-1522	244	1	•	CARDINAL
ijtc-1522	247	1	more than one	CARDINAL
ijtc-1522	258	1	african	NORP
ijtc-1522	258	2	ilomata international journal of tax & accounting	ORG
ijtc-1522	260	1	african	NORP
ijtc-1522	262	1	african	NORP
ijtc-1522	264	1	african	NORP
ijtc-1522	265	1	african	NORP
ijtc-1522	265	2	adam smith’s	PERSON
ijtc-1522	269	1	african	NORP
ijtc-1522	274	1	african	NORP
ijtc-1522	275	1	b.o.	GPE
ijtc-1522	275	2	j.k.	GPE
ijtc-1522	275	3	b.b.	GPE
ijtc-1522	275	4	c.u.	GPE
ijtc-1522	275	5	2024	CARDINAL
ijtc-1522	277	1	science & technology journal	ORG
ijtc-1522	277	2	5	CARDINAL
ijtc-1522	277	3	3	CARDINAL
ijtc-1522	277	4	844-853	QUANTITY
ijtc-1522	278	1	african	NORP
ijtc-1522	278	2	966	CARDINAL
ijtc-1522	278	3	ilomata international journal of tax & accounting	ORG
ijtc-1522	278	4	african tax administration	ORG
ijtc-1522	279	1	2020	DATE
ijtc-1522	280	1	4th	ORDINAL
ijtc-1522	280	2	the african tax administration	ORG
ijtc-1522	280	3	the african union commission	ORG
ijtc-1522	281	1	africa	LOC
ijtc-1522	281	2	covid-19	PERSON
ijtc-1522	282	1	j.	PERSON
ijtc-1522	282	2	1998	DATE
ijtc-1522	284	1	5	CARDINAL
ijtc-1522	284	2	507–34	CARDINAL
ijtc-1522	284	3	asiedu	PERSON
ijtc-1522	284	4	2002	DATE
ijtc-1522	285	1	africa	LOC
ijtc-1522	286	1	30	CARDINAL
ijtc-1522	286	2	1	CARDINAL
ijtc-1522	286	3	107	CARDINAL
ijtc-1522	286	4	auxiliar	ORG
ijtc-1522	286	5	2005	DATE
ijtc-1522	287	1	instituto superior de genstao	PERSON
ijtc-1522	288	1	m.s.	GPE
ijtc-1522	288	2	2015	CARDINAL
ijtc-1522	289	1	asean	ORG
ijtc-1522	290	1	asia-pacific social	LOC
ijtc-1522	290	2	15	CARDINAL
ijtc-1522	290	3	2	CARDINAL
ijtc-1522	290	4	176	CARDINAL
ijtc-1522	291	1	bett, j.k.	ORG
ijtc-1522	291	2	2016	CARDINAL
ijtc-1522	292	1	east african	NORP
ijtc-1522	293	1	university of nairobi	ORG
ijtc-1522	293	2	phd thesis	ORG
ijtc-1522	294	1	r., & bruce	ORG
ijtc-1522	294	2	1992	DATE
ijtc-1522	296	1	journal of public economics	ORG
ijtc-1522	296	2	48	DATE
ijtc-1522	296	3	39	CARDINAL
ijtc-1522	297	1	s.	ORG
ijtc-1522	297	2	l.	GPE
ijtc-1522	297	3	michael	PERSON
ijtc-1522	297	4	d.	NORP
ijtc-1522	297	5	malcolm	PERSON
ijtc-1522	297	6	2000	DATE
ijtc-1522	298	1	europe	LOC
ijtc-1522	298	2	ifs	ORG
ijtc-1522	298	3	978	CARDINAL
ijtc-1522	298	4	796	CARDINAL
ijtc-1522	298	5	ifs	ORG
ijtc-1522	298	6	london	GPE
ijtc-1522	299	1	bulgac	PERSON
ijtc-1522	299	2	2024	CARDINAL
ijtc-1522	301	1	3	CARDINAL
ijtc-1522	301	2	5	CARDINAL
ijtc-1522	302	1	bruce-twum	PERSON
ijtc-1522	302	2	e., schutte	ORG
ijtc-1522	302	3	d. & nicholas, a.	ORG
ijtc-1522	302	4	2022	CARDINAL
ijtc-1522	303	1	ghana	GPE
ijtc-1522	304	1	social sciences & humanities	ORG
ijtc-1522	304	2	6	CARDINAL
ijtc-1522	304	3	1	CARDINAL
ijtc-1522	304	4	1-8	DATE
ijtc-1522	305	1	bryman	PERSON
ijtc-1522	305	2	a., & bell	ORG
ijtc-1522	305	3	2014	DATE
ijtc-1522	307	1	cape	GPE
ijtc-1522	307	2	oxford university press	ORG
ijtc-1522	308	1	chen	PERSON
ijtc-1522	308	2	d.	NORP
ijtc-1522	308	3	qi, s., & schlagenhauf	ORG
ijtc-1522	308	4	d. (	ORG
ijtc-1522	308	5	2018	DATE
ijtc-1522	310	1	american economic journal: macroeconomics	ORG
ijtc-1522	310	2	10	CARDINAL
ijtc-1522	310	3	4	CARDINAL
ijtc-1522	310	4	270	CARDINAL
ijtc-1522	311	1	chiromo	ORG
ijtc-1522	311	2	2020	DATE
ijtc-1522	312	1	south african	NORP
ijtc-1522	314	1	fier%3a%22http%3a%2f%2fhdl.handle.net%2f10962%2f166103%22&sort	DATE
ijtc-1522	315	1	african	NORP
ijtc-1522	315	2	967	CARDINAL
ijtc-1522	315	3	ilomata international journal of tax & accounting	ORG
ijtc-1522	315	4	christensen	GPE
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