id	sid	eid	entity	type
ijtc-1697	1	1	ilomata international journal of tax & accounting p-issn	ORG
ijtc-1697	1	2	2714-9838	CARDINAL
ijtc-1697	1	3	2714-9846	CARDINAL
ijtc-1697	1	4	5	CARDINAL
ijtc-1697	1	5	4	CARDINAL
ijtc-1697	1	6	october 2024	DATE
ijtc-1697	2	1	1-12 1	CARDINAL
ijtc-1697	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	2	3	nigeria	GPE
ijtc-1697	2	4	1986-2022	DATE
ijtc-1697	3	1	ahmed oluwatobi	PERSON
ijtc-1697	4	1	adekunle1 1walter	WORK_OF_ART
ijtc-1697	4	2	south africa	GPE
ijtc-1697	4	3	aadekunle@wsu.ac.za1	ORG
ijtc-1697	4	4	august 20, 2024	DATE
ijtc-1697	4	5	october 22	DATE
ijtc-1697	4	6	2024	CARDINAL
ijtc-1697	4	7	october 31	DATE
ijtc-1697	4	8	2024	CARDINAL
ijtc-1697	4	9	a.o.	GPE
ijtc-1697	4	10	2024	CARDINAL
ijtc-1697	5	1	nigeria	GPE
ijtc-1697	5	2	1986-2022	DATE
ijtc-1697	6	1	ilomata international journal of tax and accounting	ORG
ijtc-1697	6	2	5(4	CARDINAL
ijtc-1697	6	3	1-12	CARDINAL
ijtc-1697	7	1	african	NORP
ijtc-1697	9	1	nigeria	GPE
ijtc-1697	9	2	between 1986 and	DATE
ijtc-1697	9	3	2021	CARDINAL
ijtc-1697	11	1	nigerian	NORP
ijtc-1697	12	1	nigerian	NORP
ijtc-1697	14	1	4.0	CARDINAL
ijtc-1697	15	1	african	NORP
ijtc-1697	15	2	2013	DATE
ijtc-1697	17	1	african	NORP
ijtc-1697	17	2	nigeria	GPE
ijtc-1697	17	3	2024	CARDINAL
ijtc-1697	17	4	al.	PERSON
ijtc-1697	17	5	2024	DATE
ijtc-1697	17	6	ben doudou et al	PERSON
ijtc-1697	17	7	2022	CARDINAL
ijtc-1697	17	8	mehtiyev et al.	PERSON
ijtc-1697	17	9	2021	CARDINAL
ijtc-1697	17	10	2021	DATE
ijtc-1697	17	11	africa	LOC
ijtc-1697	18	1	african	NORP
ijtc-1697	18	2	2008–2009	CARDINAL
ijtc-1697	18	3	2023	CARDINAL
ijtc-1697	18	4	al.	PERSON
ijtc-1697	18	5	2021	CARDINAL
ijtc-1697	18	6	nigeria	GPE
ijtc-1697	18	7	1986-2022	DATE
ijtc-1697	19	1	2	CARDINAL
ijtc-1697	19	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	19	3	2021	CARDINAL
ijtc-1697	19	4	udoh & udeaja	ORG
ijtc-1697	19	5	2019	DATE
ijtc-1697	19	6	2023	CARDINAL
ijtc-1697	20	1	african	NORP
ijtc-1697	20	2	between 2015 and 2016	CARDINAL
ijtc-1697	20	3	the african development bank	ORG
ijtc-1697	20	4	afdb	PERSON
ijtc-1697	20	5	2018	DATE
ijtc-1697	21	1	africa	LOC
ijtc-1697	21	2	roughly 3.5%	PERCENT
ijtc-1697	21	3	2015	DATE
ijtc-1697	21	4	5.4%	PERCENT
ijtc-1697	21	5	2016	DATE
ijtc-1697	22	1	adelowokan	NORP
ijtc-1697	22	2	2015	DATE
ijtc-1697	23	1	aderemi et al.	PERSON
ijtc-1697	23	2	2019	DATE
ijtc-1697	23	3	aliyu et al.	PERSON
ijtc-1697	23	4	2009	DATE
ijtc-1697	23	5	aliyu	GPE
ijtc-1697	23	6	2010	DATE
ijtc-1697	23	7	2011	DATE
ijtc-1697	23	8	2012	DATE
ijtc-1697	23	9	benson & victor	ORG
ijtc-1697	23	10	2012	DATE
ijtc-1697	24	1	nigeria	GPE
ijtc-1697	25	1	nigeria	GPE
ijtc-1697	26	1	naira	CARDINAL
ijtc-1697	26	2	2021	CARDINAL
ijtc-1697	28	1	hassan et al.	PERSON
ijtc-1697	28	2	2023	CARDINAL
ijtc-1697	29	1	nigeria	GPE
ijtc-1697	30	1	$42.9 billion	MONEY
ijtc-1697	30	2	2013	DATE
ijtc-1697	30	3	$33.9 billion	MONEY
ijtc-1697	30	4	2014	DATE
ijtc-1697	30	5	$28.8 billion	MONEY
ijtc-1697	30	6	2015	DATE
ijtc-1697	30	7	$26.1 billion	MONEY
ijtc-1697	30	8	2016	DATE
ijtc-1697	30	9	$39.2 billion	MONEY
ijtc-1697	30	10	2019	DATE
ijtc-1697	31	1	nigeria	GPE
ijtc-1697	33	1	hamilton	PERSON
ijtc-1697	33	2	1996	DATE
ijtc-1697	33	3	2003	DATE
ijtc-1697	33	4	2022	CARDINAL
ijtc-1697	33	5	2022	CARDINAL
ijtc-1697	33	6	truong & van vo	ORG
ijtc-1697	33	7	2023	CARDINAL
ijtc-1697	34	1	kang & dagli	ORG
ijtc-1697	34	2	2018	DATE
ijtc-1697	35	1	alessandria & choi	ORG
ijtc-1697	35	2	2021	CARDINAL
ijtc-1697	35	3	bosupeng et al.	PERSON
ijtc-1697	35	4	2024	DATE
ijtc-1697	35	5	dogru et al.	ORG
ijtc-1697	35	6	2019	DATE
ijtc-1697	35	7	2022	CARDINAL
ijtc-1697	35	8	truong & van vo	ORG
ijtc-1697	35	9	2023	CARDINAL
ijtc-1697	36	1	african	NORP
ijtc-1697	37	1	2019	DATE
ijtc-1697	37	2	ghana	GPE
ijtc-1697	38	1	africa	LOC
ijtc-1697	39	1	eight	CARDINAL
ijtc-1697	39	2	african	NORP
ijtc-1697	39	3	1986	DATE
ijtc-1697	39	4	2021	CARDINAL
ijtc-1697	40	1	1999	DATE
ijtc-1697	42	1	mokgokong & choga	ORG
ijtc-1697	42	2	2024	DATE
ijtc-1697	42	3	ahmed et al	PERSON
ijtc-1697	43	1	2023	CARDINAL
ijtc-1697	43	2	2016	DATE
ijtc-1697	44	1	2017	CARDINAL
ijtc-1697	44	2	2013	DATE
ijtc-1697	46	1	2021	CARDINAL
ijtc-1697	46	2	rafiq	PERSON
ijtc-1697	46	3	2013	DATE
ijtc-1697	47	1	nigeria	GPE
ijtc-1697	47	2	1986-2022	DATE
ijtc-1697	48	1	3	CARDINAL
ijtc-1697	48	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	48	3	2021	CARDINAL
ijtc-1697	48	4	elahi et al.	PERSON
ijtc-1697	48	5	2016	DATE
ijtc-1697	49	1	nigeria	GPE
ijtc-1697	50	1	nigeria	GPE
ijtc-1697	50	2	1986-2022	DATE
ijtc-1697	51	1	4	CARDINAL
ijtc-1697	51	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	55	1	trb = f(excr	ORG
ijtc-1697	55	2	1	CARDINAL
ijtc-1697	55	3	annual	DATE
ijtc-1697	55	4	2	CARDINAL
ijtc-1697	56	1	+ 𝜕5𝐼𝑛𝐹𝑡−1 + 𝜇 3	DATE
ijtc-1697	56	2	nigeria	GPE
ijtc-1697	56	3	1986-2022	DATE
ijtc-1697	57	1	5	CARDINAL
ijtc-1697	57	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	57	3	∆𝑇𝑟𝐵	ORG
ijtc-1697	60	1	4	CARDINAL
ijtc-1697	60	2	1986-2021	DATE
ijtc-1697	60	3	1	CARDINAL
ijtc-1697	60	4	1986	DATE
ijtc-1697	60	5	2021	CARDINAL
ijtc-1697	60	6	k f-statistic	PERSON
ijtc-1697	60	7	5.908983 4	CARDINAL
ijtc-1697	60	8	i0	ORG
ijtc-1697	60	9	10%	PERCENT
ijtc-1697	60	10	2.45 3.52 5%	PERCENT
ijtc-1697	60	11	2.86 4.01 2.5%	PERCENT
ijtc-1697	60	12	3.25 4.49	DATE
ijtc-1697	60	13	1%	PERCENT
ijtc-1697	60	14	3.74 5.06	CARDINAL
ijtc-1697	60	15	1	CARDINAL
ijtc-1697	61	1	5.48	CARDINAL
ijtc-1697	61	2	1.97	CARDINAL
ijtc-1697	61	3	3.12	CARDINAL
ijtc-1697	63	1	1986-2021	DATE
ijtc-1697	63	2	2	CARDINAL
ijtc-1697	63	3	1986-2021	DATE
ijtc-1697	64	1	1.275076 0.225778	MONEY
ijtc-1697	65	1	0.0416	CARDINAL
ijtc-1697	66	1	0.435167	CARDINAL
ijtc-1697	66	2	5.754415	CARDINAL
ijtc-1697	67	1	7.386721	CARDINAL
ijtc-1697	67	2	0.7217	CARDINAL
ijtc-1697	67	3	7.422384	CARDINAL
ijtc-1697	67	4	0.4554	CARDINAL
ijtc-1697	67	5	9.445244	CARDINAL
ijtc-1697	67	6	6.197505 -1.930078 0.0527	QUANTITY
ijtc-1697	67	7	13.91276	CARDINAL
ijtc-1697	67	8	15.72140	CARDINAL
ijtc-1697	67	9	30.36494	CARDINAL
ijtc-1697	67	10	1.859632	CARDINAL
ijtc-1697	67	11	0.0327	MONEY
ijtc-1697	67	12	nigeria	GPE
ijtc-1697	67	13	1986-2022	DATE
ijtc-1697	68	1	6	CARDINAL
ijtc-1697	68	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	68	3	17.27620	MONEY
ijtc-1697	68	4	14.82027	CARDINAL
ijtc-1697	68	5	25.03302	CARDINAL
ijtc-1697	69	1	0.0221	CARDINAL
ijtc-1697	69	2	1170.287	CARDINAL
ijtc-1697	69	3	0.4766	MONEY
ijtc-1697	69	4	2	CARDINAL
ijtc-1697	70	1	5%	PERCENT
ijtc-1697	72	1	5.75%	PERCENT
ijtc-1697	72	2	1%	PERCENT
ijtc-1697	75	1	matlasedi	GPE
ijtc-1697	75	2	2016	DATE
ijtc-1697	75	3	south africa	GPE
ijtc-1697	75	4	south africa	GPE
ijtc-1697	76	1	2014	DATE
ijtc-1697	76	2	south africa	GPE
ijtc-1697	82	1	1%	PERCENT
ijtc-1697	82	2	30.36	CARDINAL
ijtc-1697	83	1	2019	DATE
ijtc-1697	83	2	ethiopia	GPE
ijtc-1697	84	1	ethiopia	GPE
ijtc-1697	85	1	south africa	GPE
ijtc-1697	85	2	matlasedi	GPE
ijtc-1697	85	3	2016	DATE
ijtc-1697	86	1	south africa	GPE
ijtc-1697	89	1	1%	PERCENT
ijtc-1697	89	2	16.4%	PERCENT
ijtc-1697	91	1	abbas	PERSON
ijtc-1697	91	2	2020	DATE
ijtc-1697	91	3	iran	GPE
ijtc-1697	93	1	2020	DATE
ijtc-1697	93	2	nigeria	GPE
ijtc-1697	93	3	1986-2022	DATE
ijtc-1697	94	1	7	CARDINAL
ijtc-1697	94	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	94	3	nigeria	GPE
ijtc-1697	100	1	1986-2021	DATE
ijtc-1697	100	2	3	CARDINAL
ijtc-1697	100	3	1986-2021	DATE
ijtc-1697	103	1	0.1948	CARDINAL
ijtc-1697	105	1	0.297107	CARDINAL
ijtc-1697	105	2	5.754415	CARDINAL
ijtc-1697	106	1	5.687846	CARDINAL
ijtc-1697	106	2	7.422384	MONEY
ijtc-1697	107	1	7.444728	CARDINAL
ijtc-1697	107	2	11.961668	CARDINAL
ijtc-1697	107	3	6.197505	CARDINAL
ijtc-1697	107	4	1.930078 0.0527 d(mons	QUANTITY
ijtc-1697	107	5	13.912762	CARDINAL
ijtc-1697	107	6	30.364940 16.328470	CARDINAL
ijtc-1697	107	7	0.0827 d(mons(-2	MONEY
ijtc-1697	108	1	17.276199	CARDINAL
ijtc-1697	108	2	0.9666	GPE
ijtc-1697	109	1	29.614439	CARDINAL
ijtc-1697	109	2	14.820272	CARDINAL
ijtc-1697	109	3	88.611602	CARDINAL
ijtc-1697	109	4	16.407305 25.033024	CARDINAL
ijtc-1697	109	5	3	CARDINAL
ijtc-1697	110	1	-87 percent	PERCENT
ijtc-1697	113	1	1%	PERCENT
ijtc-1697	115	1	2019	DATE
ijtc-1697	115	2	1968	DATE
ijtc-1697	115	3	2019	DATE
ijtc-1697	115	4	pakistan	GPE
ijtc-1697	117	1	2022	CARDINAL
ijtc-1697	118	1	bangladesh	GPE
ijtc-1697	119	1	nigeria	GPE
ijtc-1697	119	2	1986-2022	DATE
ijtc-1697	120	1	8	CARDINAL
ijtc-1697	120	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	120	3	2014	DATE
ijtc-1697	120	4	ethiopia	GPE
ijtc-1697	120	5	ethiopia	GPE
ijtc-1697	123	1	18 20	CARDINAL
ijtc-1697	123	2	5%	PERCENT
ijtc-1697	123	3	3	CARDINAL
ijtc-1697	123	4	2024	CARDINAL
ijtc-1697	124	1	1.2	CARDINAL
ijtc-1697	124	2	90	CARDINAL
ijtc-1697	124	3	18 20	CARDINAL
ijtc-1697	124	4	5%	PERCENT
ijtc-1697	124	5	3	CARDINAL
ijtc-1697	124	6	2024	CARDINAL
ijtc-1697	124	7	1986-2021	DATE
ijtc-1697	124	8	4	CARDINAL
ijtc-1697	124	9	1986-2021	DATE
ijtc-1697	124	10	0.308144	CARDINAL
ijtc-1697	126	1	0.7400	CARDINAL
ijtc-1697	126	2	1.448353	CARDINAL
ijtc-1697	127	1	chi-square(2	PERSON
ijtc-1697	128	1	0.4847	CARDINAL
ijtc-1697	128	2	1986-2021	DATE
ijtc-1697	128	3	nigeria	GPE
ijtc-1697	128	4	1986-2022	DATE
ijtc-1697	129	1	9	CARDINAL
ijtc-1697	129	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	129	3	5	CARDINAL
ijtc-1697	129	4	1986	DATE
ijtc-1697	129	5	2021	CARDINAL
ijtc-1697	129	6	0.051064	CARDINAL
ijtc-1697	130	1	0.8228	CARDINAL
ijtc-1697	130	2	0.054489	CARDINAL
ijtc-1697	131	1	chi-square(1	PERSON
ijtc-1697	131	2	0.8154	CARDINAL
ijtc-1697	133	1	5%	PERCENT
ijtc-1697	137	1	5%	PERCENT
ijtc-1697	139	1	nigeria	GPE
ijtc-1697	140	1	nigeria	GPE
ijtc-1697	140	2	nigeria	GPE
ijtc-1697	141	1	nigeria	GPE
ijtc-1697	143	1	nigerian	NORP
ijtc-1697	144	1	nigerian	NORP
ijtc-1697	150	1	nigeria	GPE
ijtc-1697	150	2	1986-2022	DATE
ijtc-1697	151	1	10	CARDINAL
ijtc-1697	151	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	152	1	lal et al	PERSON
ijtc-1697	152	2	2023	CARDINAL
ijtc-1697	154	1	kim lien et al.	PERSON
ijtc-1697	154	2	2022	CARDINAL
ijtc-1697	155	1	saharan africa	GPE
ijtc-1697	155	2	ssa	ORG
ijtc-1697	155	3	o. a.	PERSON
ijtc-1697	155	4	b., a. a., & d	PERSON
ijtc-1697	155	5	2015	CARDINAL
ijtc-1697	156	1	nigeria	GPE
ijtc-1697	157	1	global journal of management and business research	ORG
ijtc-1697	157	2	19	CARDINAL
ijtc-1697	157	3	30	DATE
ijtc-1697	158	1	aderemi	GPE
ijtc-1697	158	2	t. a.	GPE
ijtc-1697	158	3	akinbode	PERSON
ijtc-1697	158	4	s. o.	PERSON
ijtc-1697	158	5	m. a.	PERSON
ijtc-1697	158	6	l. o.	PERSON
ijtc-1697	158	7	2019	CARDINAL
ijtc-1697	159	1	nigeria	GPE
ijtc-1697	161	1	œconomica	GPE
ijtc-1697	161	2	15(5	CARDINAL
ijtc-1697	162	1	g., & choi	ORG
ijtc-1697	162	2	2021	CARDINAL
ijtc-1697	163	1	u.s.	GPE
ijtc-1697	164	1	journal of international economics	ORG
ijtc-1697	164	2	132	CARDINAL
ijtc-1697	164	3	103511	DATE
ijtc-1697	165	1	s. r. u.	PERSON
ijtc-1697	165	2	2010	DATE
ijtc-1697	166	1	nigeria	GPE
ijtc-1697	167	1	ssrn	PERSON
ijtc-1697	167	2	20(13	CARDINAL
ijtc-1697	167	3	1071–1084	CARDINAL
ijtc-1697	168	1	aliyu	GPE
ijtc-1697	168	2	s. r. u.	PERSON
ijtc-1697	168	3	2011	DATE
ijtc-1697	171	1	a. c.	PERSON
ijtc-1697	171	2	j., & igwe	ORG
ijtc-1697	171	3	e. u.	PERSON
ijtc-1697	171	4	2017	CARDINAL
ijtc-1697	173	1	economics & finance	ORG
ijtc-1697	173	2	49	DATE
ijtc-1697	173	3	313–326	CARDINAL
ijtc-1697	174	1	b. a.	PERSON
ijtc-1697	174	2	kolapo	GPE
ijtc-1697	174	3	f. t., & ajayi	PERSON
ijtc-1697	174	4	l. b.	PERSON
ijtc-1697	174	5	2012	DATE
ijtc-1697	175	1	nigeria	GPE
ijtc-1697	176	1	4(1	CARDINAL
ijtc-1697	176	2	149–155	CARDINAL
ijtc-1697	176	3	barkat, k., jarallah	PERSON
ijtc-1697	176	4	s., & alsamara	ORG
ijtc-1697	176	5	m.	PERSON
ijtc-1697	176	6	2024	CARDINAL
ijtc-1697	178	1	international trade journal	ORG
ijtc-1697	179	1	nigeria	GPE
ijtc-1697	179	2	1986-2022	DATE
ijtc-1697	180	1	11	CARDINAL
ijtc-1697	180	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	180	3	ben doudou	PERSON
ijtc-1697	180	4	m., nouira	PERSON
ijtc-1697	180	5	r.	NORP
ijtc-1697	180	6	saafi	GPE
ijtc-1697	180	7	s., & belhadj	ORG
ijtc-1697	180	8	a.	PERSON
ijtc-1697	180	9	2022	CARDINAL
ijtc-1697	182	1	tunisia	GPE
ijtc-1697	185	1	benson	PERSON
ijtc-1697	185	2	e. o.	PERSON
ijtc-1697	185	3	2012	DATE
ijtc-1697	186	1	nigeria	GPE
ijtc-1697	187	1	international journal of economics	ORG
ijtc-1697	187	2	4(2	CARDINAL
ijtc-1697	188	1	bosupeng	PERSON
ijtc-1697	188	2	m.	PERSON
ijtc-1697	188	3	naranpanawa, a., & su	ORG
ijtc-1697	189	1	2024	CARDINAL
ijtc-1697	192	1	130, 106592	DATE
ijtc-1697	193	1	https://doi.org/10.1016/j.econmod.2023.106592 dogru	PERSON
ijtc-1697	193	2	isik	GPE
ijtc-1697	193	3	c., & sirakaya-turk	ORG
ijtc-1697	193	4	e.	GPE
ijtc-1697	193	5	2019	DATE
ijtc-1697	195	1	74	CARDINAL
ijtc-1697	195	2	12–23	CARDINAL
ijtc-1697	196	1	https://doi.org/10.1016/j.tourman.2019.01.014 elahi	ORG
ijtc-1697	196	2	e.	PERSON
ijtc-1697	196	3	2016	DATE
ijtc-1697	198	1	procedia economics	ORG
ijtc-1697	198	2	36	CARDINAL
ijtc-1697	198	3	165–176	CARDINAL
ijtc-1697	199	1	https://doi.org/10.1016/s2212-5671(16)30028-4 hamilton	PERSON
ijtc-1697	199	2	j. d.	PERSON
ijtc-1697	199	3	1996	DATE
ijtc-1697	201	1	hamilton	PERSON
ijtc-1697	201	2	j. d.	PERSON
ijtc-1697	201	3	2003	DATE
ijtc-1697	203	1	j. econom	PERSON
ijtc-1697	203	2	113(2	CARDINAL
ijtc-1697	203	3	363–398	CARDINAL
ijtc-1697	204	1	hassan	PERSON
ijtc-1697	204	2	r.	NORP
ijtc-1697	204	3	e.	GPE
ijtc-1697	204	4	pecora	GPE
ijtc-1697	204	5	a. r., & ward	PERSON
ijtc-1697	204	6	2023	CARDINAL
ijtc-1697	206	1	journal of financial economics	ORG
ijtc-1697	206	2	150(2	DATE
ijtc-1697	207	1	https://doi.org/10.1016/j.jfineco.2023.103711 kang	PERSON
ijtc-1697	207	2	j. w.	PERSON
ijtc-1697	207	3	s. (2018	ORG
ijtc-1697	209	1	journal of applied economics	ORG
ijtc-1697	209	2	21(1	CARDINAL
ijtc-1697	211	1	kim lien	PERSON
ijtc-1697	211	2	n. t.	PERSON
ijtc-1697	211	3	doan	ORG
ijtc-1697	211	4	t. t. t., & bui	PERSON
ijtc-1697	211	5	t. n.	PERSON
ijtc-1697	211	6	2022	CARDINAL
ijtc-1697	212	1	vietnam	GPE
ijtc-1697	213	1	17(1	CARDINAL
ijtc-1697	215	1	lal	PERSON
ijtc-1697	215	2	m., kumar	PERSON
ijtc-1697	215	3	s.	PERSON
ijtc-1697	215	4	pandey	PERSON
ijtc-1697	215	5	d. k.	PERSON
ijtc-1697	215	6	k., & lim	ORG
ijtc-1697	215	7	w. m.	PERSON
ijtc-1697	215	8	2023	CARDINAL
ijtc-1697	217	1	journal of business research	ORG
ijtc-1697	217	2	167	CARDINAL
ijtc-1697	218	1	https://doi.org/10.1016/j.jbusres.2023.114156 mehtiyev	PERSON
ijtc-1697	218	2	j., magda	ORG
ijtc-1697	218	3	r., & vasa	ORG
ijtc-1697	218	4	2021	CARDINAL
ijtc-1697	220	1	190(5	CARDINAL
ijtc-1697	221	1	e. p.	PERSON
ijtc-1697	221	2	2022	CARDINAL
ijtc-1697	222	1	africa	LOC
ijtc-1697	223	1	2840–2867	CARDINAL
ijtc-1697	224	1	nigeria	GPE
ijtc-1697	224	2	1986-2022	DATE
ijtc-1697	225	1	12	CARDINAL
ijtc-1697	225	2	ilomata international journal of tax & accounting	ORG
ijtc-1697	225	3	e. p.	PERSON
ijtc-1697	225	4	o. y., & vo	ORG
ijtc-1697	225	5	x.	GPE
ijtc-1697	225	6	2022	CARDINAL
ijtc-1697	227	1	26	CARDINAL
ijtc-1697	228	1	https://doi.org/10.1016/j.jeca.2022.e00272 mokgokong	PERSON
ijtc-1697	228	2	m. k.	PERSON
ijtc-1697	228	3	2024	CARDINAL
ijtc-1697	229	1	south africa	GPE
ijtc-1697	230	1	international journal of economics	ORG
ijtc-1697	230	2	14(6	DATE
ijtc-1697	230	3	64–76	CARDINAL
ijtc-1697	231	1	t.	GPE
ijtc-1697	231	2	b.	PERSON
ijtc-1697	231	3	fekete-farkas	ORG
ijtc-1697	231	4	m.	PERSON
ijtc-1697	231	5	a., & desalegn	ORG
ijtc-1697	231	6	2021	CARDINAL
ijtc-1697	232	1	ethiopia	GPE
ijtc-1697	233	1	14(12	CARDINAL
ijtc-1697	234	1	https://doi.org/10.3390/jrfm14120591 nicita	PERSON
ijtc-1697	234	2	a.	PERSON
ijtc-1697	234	3	2013	DATE
ijtc-1697	237	1	https://doi.org/10.1016/j.inteco.2013.10.003 rafiq	PERSON
ijtc-1697	237	2	s.	PERSON
ijtc-1697	237	3	2013	DATE
ijtc-1697	238	1	east asia	LOC
ijtc-1697	239	1	japanese	NORP
ijtc-1697	239	2	29	CARDINAL
ijtc-1697	240	1	truong	GPE
ijtc-1697	240	2	l. d.	PERSON
ijtc-1697	240	3	& van vo	ORG
ijtc-1697	240	4	2023	CARDINAL
ijtc-1697	241	1	vietnam	GPE
ijtc-1697	242	1	9(4	CARDINAL
ijtc-1697	242	2	b. m.	PERSON
ijtc-1697	242	3	2016	DATE
ijtc-1697	243	1	turkish	NORP
ijtc-1697	243	2	data1	ORG
ijtc-1697	244	1	procedia economics	ORG
ijtc-1697	244	2	38	CARDINAL
ijtc-1697	244	3	499–507	CARDINAL
ijtc-1697	244	4	n. a.	PERSON
ijtc-1697	244	5	widiyono	GPE
ijtc-1697	244	6	y., & kaluge	ORG
ijtc-1697	244	7	2021	CARDINAL
ijtc-1697	245	1	indonesia	GPE
ijtc-1697	246	1	jurnal ekonomi kuantitatif terapan	ORG