id	sid	eid	entity	type
ijtc-1736	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1736	1	2	2714-9838	CARDINAL
ijtc-1736	1	3	2714-9846	CARDINAL
ijtc-1736	1	4	5	CARDINAL
ijtc-1736	1	5	3	CARDINAL
ijtc-1736	2	1	941	CARDINAL
ijtc-1736	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1736	2	3	southwest	LOC
ijtc-1736	2	4	nigeria	GPE
ijtc-1736	2	5	yusuf alabi olumoh1	PERSON
ijtc-1736	2	6	mubaraq sanni2	ORG
ijtc-1736	3	1	12kwara	CARDINAL
ijtc-1736	3	2	state university	ORG
ijtc-1736	3	3	nigeria	GPE
ijtc-1736	3	4	april 02, 2024	DATE
ijtc-1736	3	5	july 17	DATE
ijtc-1736	3	6	2024	CARDINAL
ijtc-1736	3	7	july 31	DATE
ijtc-1736	3	8	2024	CARDINAL
ijtc-1736	3	9	sanni	PERSON
ijtc-1736	3	10	2024	CARDINAL
ijtc-1736	4	1	southwest	LOC
ijtc-1736	4	2	nigeria	GPE
ijtc-1736	5	1	ilomata international journal of tax and accounting	ORG
ijtc-1736	5	2	5(3	CARDINAL
ijtc-1736	5	3	941-961	CARDINAL
ijtc-1736	6	1	https://doi.org/10.61194/ijtc.v5i3.1736	CARDINAL
ijtc-1736	6	2	southwest nigeria	LOC
ijtc-1736	7	1	southwest nigeria	LOC
ijtc-1736	8	1	383	CARDINAL
ijtc-1736	8	2	southwest	LOC
ijtc-1736	8	3	nigeria	GPE
ijtc-1736	9	1	pls	ORG
ijtc-1736	10	1	0.440	CARDINAL
ijtc-1736	10	2	2.736	CARDINAL
ijtc-1736	10	3	0.006	CARDINAL
ijtc-1736	11	1	0.328	DATE
ijtc-1736	11	2	2.143	CARDINAL
ijtc-1736	11	3	0.032	CARDINAL
ijtc-1736	12	1	0.523	CARDINAL
ijtc-1736	12	2	0.601	CARDINAL
ijtc-1736	14	1	southwest nigeria	LOC
ijtc-1736	16	1	4.0	CARDINAL
ijtc-1736	18	1	gurama & mansor	ORG
ijtc-1736	18	2	2021	DATE
ijtc-1736	19	1	the united states	GPE
ijtc-1736	19	2	the united https://www.ilomata.org/index.php/ijtc	GPE
ijtc-1736	19	3	https://doi.org/10.61194/ijtc.v5i3.1736	CARDINAL
ijtc-1736	19	4	southwest	LOC
ijtc-1736	19	5	nigeria olumoh	ORG
ijtc-1736	19	6	sanni 942	PERSON
ijtc-1736	19	7	ilomata international journal of tax & accounting	ORG
ijtc-1736	19	8	germany	GPE
ijtc-1736	19	9	over 90%	PERCENT
ijtc-1736	21	1	2024	DATE
ijtc-1736	23	1	2017	DATE
ijtc-1736	24	1	the world bank	ORG
ijtc-1736	24	2	2023	CARDINAL
ijtc-1736	24	3	around 15%	PERCENT
ijtc-1736	24	4	the 35%	PERCENT
ijtc-1736	25	1	2019	DATE
ijtc-1736	25	2	oto & wayas,2024	ORG
ijtc-1736	26	1	nigeria	GPE
ijtc-1736	27	1	just 6.5%	PERCENT
ijtc-1736	27	2	one	CARDINAL
ijtc-1736	27	3	africa	LOC
ijtc-1736	28	1	2022	CARDINAL
ijtc-1736	31	1	the south west region	LOC
ijtc-1736	32	1	morenike et al.	PERSON
ijtc-1736	32	2	2024	DATE
ijtc-1736	34	1	ayu et al.	PERSON
ijtc-1736	34	2	2022	CARDINAL
ijtc-1736	36	1	chalu & mzee	ORG
ijtc-1736	36	2	2018	DATE
ijtc-1736	36	3	rahmayanti	ORG
ijtc-1736	36	4	2020	DATE
ijtc-1736	37	1	southwest nigeria	LOC
ijtc-1736	38	1	morenike et al.	PERSON
ijtc-1736	38	2	2024	DATE
ijtc-1736	38	3	2014)however	CARDINAL
ijtc-1736	38	4	nigerian	NORP
ijtc-1736	39	1	alissa et al.	PERSON
ijtc-1736	39	2	2014	DATE
ijtc-1736	40	1	2021	CARDINAL
ijtc-1736	40	2	only 40%	PERCENT
ijtc-1736	41	1	2020	DATE
ijtc-1736	41	2	fath-allah et al.	PERSON
ijtc-1736	41	3	2015	DATE
ijtc-1736	43	1	joselin et al	PERSON
ijtc-1736	43	2	2024;taha	CARDINAL
ijtc-1736	43	3	2021	CARDINAL
ijtc-1736	44	1	nigeria	GPE
ijtc-1736	44	2	2024	DATE
ijtc-1736	45	1	ogun	GPE
ijtc-1736	47	1	nigeria	GPE
ijtc-1736	48	1	southwest nigeria	LOC
ijtc-1736	49	1	nigeria	GPE
ijtc-1736	49	2	southwest	LOC
ijtc-1736	49	3	nigeria olumoh	ORG
ijtc-1736	49	4	sanni 943	PERSON
ijtc-1736	49	5	ilomata international journal of tax & accounting	ORG
ijtc-1736	49	6	ogun	GPE
ijtc-1736	51	1	2016	CARDINAL
ijtc-1736	52	1	chalu & mzee	ORG
ijtc-1736	52	2	2018	DATE
ijtc-1736	52	3	2021	DATE
ijtc-1736	55	1	2023	CARDINAL
ijtc-1736	57	1	kislina & wijaya	ORG
ijtc-1736	57	2	2022	CARDINAL
ijtc-1736	57	3	ayu et al.	PERSON
ijtc-1736	57	4	2022	CARDINAL
ijtc-1736	58	1	2020	DATE
ijtc-1736	58	2	ogunwole & adebayo	ORG
ijtc-1736	58	3	2020	DATE
ijtc-1736	59	1	kislina	GPE
ijtc-1736	59	2	wijaya	PERSON
ijtc-1736	59	3	2022	CARDINAL
ijtc-1736	59	4	2022	CARDINAL
ijtc-1736	60	1	kislina	GPE
ijtc-1736	60	2	wijaya	PERSON
ijtc-1736	60	3	2022	CARDINAL
ijtc-1736	60	4	2022	CARDINAL
ijtc-1736	62	1	udegbunam & nwankwo	ORG
ijtc-1736	62	2	2023	CARDINAL
ijtc-1736	64	1	2024	CARDINAL
ijtc-1736	66	1	2023	CARDINAL
ijtc-1736	66	2	islam	NORP
ijtc-1736	66	3	2024)opine	ORG
ijtc-1736	67	1	umar	PERSON
ijtc-1736	67	2	2023	CARDINAL
ijtc-1736	67	3	ait lhassan et al.	ORG
ijtc-1736	67	4	2022	CARDINAL
ijtc-1736	68	1	southwest	LOC
ijtc-1736	68	2	nigeria olumoh	ORG
ijtc-1736	68	3	sanni 944	PERSON
ijtc-1736	69	1	ilomata international journal of tax & accounting	ORG
ijtc-1736	71	1	mohammed et al.	PERSON
ijtc-1736	71	2	2024	CARDINAL
ijtc-1736	71	3	2024	DATE
ijtc-1736	72	1	2024	DATE
ijtc-1736	73	1	2024).biometric	CARDINAL
ijtc-1736	73	2	bernal-romero et al.	PERSON
ijtc-1736	73	3	2023	CARDINAL
ijtc-1736	74	1	2022	CARDINAL
ijtc-1736	76	1	firstly	ORDINAL
ijtc-1736	76	2	xue	ORG
ijtc-1736	76	3	2021	DATE
ijtc-1736	77	1	abubakar	ORG
ijtc-1736	77	2	2023	CARDINAL
ijtc-1736	78	1	eberhartinger	NORP
ijtc-1736	78	2	2021	CARDINAL
ijtc-1736	79	1	gis	ORG
ijtc-1736	81	1	hartikayanti et al.	PERSON
ijtc-1736	81	2	2022	CARDINAL
ijtc-1736	83	1	reyes	ORG
ijtc-1736	84	1	2023	CARDINAL
ijtc-1736	86	1	one	CARDINAL
ijtc-1736	87	1	auditready	PERSON
ijtc-1736	87	2	2023	CARDINAL
ijtc-1736	88	1	2024	CARDINAL
ijtc-1736	90	1	2019	DATE
ijtc-1736	91	1	southwest	LOC
ijtc-1736	91	2	nigeria olumoh	ORG
ijtc-1736	91	3	sanni 945	PERSON
ijtc-1736	91	4	ilomata international journal of tax & accounting	ORG
ijtc-1736	91	5	2024	CARDINAL
ijtc-1736	92	1	2013	DATE
ijtc-1736	94	1	yani & bambang	ORG
ijtc-1736	94	2	2024	DATE
ijtc-1736	96	1	2024	DATE
ijtc-1736	97	1	dada & taiwo	ORG
ijtc-1736	97	2	2020	DATE
ijtc-1736	98	1	2024	DATE
ijtc-1736	99	1	achibo & wanjohi	ORG
ijtc-1736	99	2	2024	DATE
ijtc-1736	100	1	2020	DATE
ijtc-1736	101	1	irawan & utama	ORG
ijtc-1736	101	2	2021	CARDINAL
ijtc-1736	103	1	murphy	ORG
ijtc-1736	103	2	2021	DATE
ijtc-1736	103	3	amirah et al.	PERSON
ijtc-1736	103	4	2024	DATE
ijtc-1736	104	1	1991	DATE
ijtc-1736	104	2	zvarimwa & zimuto	ORG
ijtc-1736	104	3	2022	CARDINAL
ijtc-1736	107	1	kamara	PERSON
ijtc-1736	107	2	2023	CARDINAL
ijtc-1736	109	1	southwest	LOC
ijtc-1736	109	2	nigeria olumoh	ORG
ijtc-1736	109	3	sanni 946	PERSON
ijtc-1736	109	4	ilomata international journal of tax & accounting	ORG
ijtc-1736	109	5	yang et al.	PERSON
ijtc-1736	109	6	2022	CARDINAL
ijtc-1736	110	1	luo & bu	ORG
ijtc-1736	110	2	ramli & ali	ORG
ijtc-1736	110	3	2024	DATE
ijtc-1736	111	1	ramli & ali	ORG
ijtc-1736	111	2	2024	DATE
ijtc-1736	112	1	three	CARDINAL
ijtc-1736	113	1	firstly	ORDINAL
ijtc-1736	113	2	taher	PERSON
ijtc-1736	113	3	2011	DATE
ijtc-1736	114	1	secondly	ORDINAL
ijtc-1736	114	2	mehmood et al.	PERSON
ijtc-1736	114	3	2023	CARDINAL
ijtc-1736	115	1	thirdly	ORDINAL
ijtc-1736	116	1	2022	CARDINAL
ijtc-1736	117	1	2014	DATE
ijtc-1736	117	2	2024	CARDINAL
ijtc-1736	120	1	alissa	PERSON
ijtc-1736	121	1	2014),dada	CARDINAL
ijtc-1736	121	2	2020	DATE
ijtc-1736	121	3	2020	DATE
ijtc-1736	121	4	2018	DATE
ijtc-1736	121	5	nigeria	GPE
ijtc-1736	122	1	sule et al.	PERSON
ijtc-1736	122	2	2024	DATE
ijtc-1736	122	3	nigeria	GPE
ijtc-1736	124	1	2018	DATE
ijtc-1736	126	1	2021	CARDINAL
ijtc-1736	126	2	2021	DATE
ijtc-1736	126	3	mexico	GPE
ijtc-1736	127	1	2024	DATE
ijtc-1736	127	2	guo et al.	PERSON
ijtc-1736	127	3	2024	DATE
ijtc-1736	128	1	covid-19	PERSON
ijtc-1736	128	2	2020	DATE
ijtc-1736	130	1	nigeria	GPE
ijtc-1736	130	2	ethiopia	GPE
ijtc-1736	130	3	indonesia	GPE
ijtc-1736	130	4	southwest	LOC
ijtc-1736	130	5	nigeria olumoh	ORG
ijtc-1736	130	6	sanni 947	FAC
ijtc-1736	130	7	ilomata international journal of tax & accounting	ORG
ijtc-1736	130	8	joselin et al	LOC
ijtc-1736	130	9	2024	DATE
ijtc-1736	130	10	mohammed et al.	PERSON
ijtc-1736	130	11	2023	CARDINAL
ijtc-1736	130	12	2023;umar	CARDINAL
ijtc-1736	131	1	2024	CARDINAL
ijtc-1736	132	1	2024)found	CARDINAL
ijtc-1736	135	1	2023	CARDINAL
ijtc-1736	135	2	nigeria	GPE
ijtc-1736	136	1	portugal	GPE
ijtc-1736	136	2	switzerland	GPE
ijtc-1736	136	3	south-west nigeria	GPE
ijtc-1736	136	4	campbell & hanschitz	ORG
ijtc-1736	136	5	2018	DATE
ijtc-1736	136	6	santos & álvares	ORG
ijtc-1736	136	7	2024	CARDINAL
ijtc-1736	136	8	2024	CARDINAL
ijtc-1736	136	9	2024	DATE
ijtc-1736	137	1	southwest nigeria	LOC
ijtc-1736	138	1	2018;de	CARDINAL
ijtc-1736	138	2	2021;joselin	QUANTITY
ijtc-1736	138	3	2024;mohammed	CARDINAL
ijtc-1736	138	4	2023	CARDINAL
ijtc-1736	138	5	sule et al.	PERSON
ijtc-1736	138	6	2024	DATE
ijtc-1736	139	1	nigerian	NORP
ijtc-1736	141	1	southwest nigeria	LOC
ijtc-1736	143	1	nigerian	NORP
ijtc-1736	146	1	8,771	CARDINAL
ijtc-1736	146	2	southwest nigeria	LOC
ijtc-1736	147	1	southwest	LOC
ijtc-1736	147	2	nigeria olumoh	ORG
ijtc-1736	147	3	sanni 948	PERSON
ijtc-1736	147	4	ilomata international journal of tax & accounting	ORG
ijtc-1736	147	5	southwest nigeria	LOC
ijtc-1736	148	1	383	CARDINAL
ijtc-1736	148	2	south-west	LOC
ijtc-1736	148	3	nigeria	GPE
ijtc-1736	151	1	pls	NORP
ijtc-1736	151	2	southwest nigeria	LOC
ijtc-1736	152	1	pls	ORG
ijtc-1736	153	1	pls	NORP
ijtc-1736	155	1	fornell	CARDINAL
ijtc-1736	156	1	pls	NORP
ijtc-1736	156	2	smartpls	ORG
ijtc-1736	158	1	1	CARDINAL
ijtc-1736	158	2	0.05	CARDINAL
ijtc-1736	158	3	8771/	CARDINAL
ijtc-1736	158	4	1 + 8771(0.05)2	CARDINAL
ijtc-1736	158	5	383	CARDINAL
ijtc-1736	159	1	1	CARDINAL
ijtc-1736	160	1	383	CARDINAL
ijtc-1736	160	2	1	CARDINAL
ijtc-1736	160	3	4,879	CARDINAL
ijtc-1736	160	4	4,879x383)/	CARDINAL
ijtc-1736	160	5	213	CARDINAL
ijtc-1736	160	6	1,728	CARDINAL
ijtc-1736	160	7	76	CARDINAL
ijtc-1736	160	8	3	CARDINAL
ijtc-1736	160	9	67	CARDINAL
ijtc-1736	160	10	4	CARDINAL
ijtc-1736	160	11	528x383)/	CARDINAL
ijtc-1736	160	12	23 5	CARDINAL
ijtc-1736	160	13	285	CARDINAL
ijtc-1736	160	14	285x383)/	CARDINAL
ijtc-1736	160	15	6	CARDINAL
ijtc-1736	160	16	324	CARDINAL
ijtc-1736	160	17	324x383)/	CARDINAL
ijtc-1736	160	18	4	CARDINAL
ijtc-1736	160	19	8,771 383	CARDINAL
ijtc-1736	160	20	2024	DATE
ijtc-1736	160	21	irs	ORG
ijtc-1736	161	1	1	CARDINAL
ijtc-1736	161	2	six	CARDINAL
ijtc-1736	161	3	nigeria	GPE
ijtc-1736	162	1	8,771	CARDINAL
ijtc-1736	162	2	383	CARDINAL
ijtc-1736	164	1	southwest	LOC
ijtc-1736	164	2	nigeria olumoh	ORG
ijtc-1736	164	3	sanni 949	PERSON
ijtc-1736	165	1	ilomata international journal of tax & accounting	ORG
ijtc-1736	165	2	six	CARDINAL
ijtc-1736	165	3	lagos	GPE
ijtc-1736	165	4	ogun	GPE
ijtc-1736	165	5	8,771	CARDINAL
ijtc-1736	166	1	383	CARDINAL
ijtc-1736	168	1	nigeria	GPE
ijtc-1736	170	1	erp systems	ORG
ijtc-1736	172	1	cramér-von mises p	PERSON
ijtc-1736	172	2	2-4	DATE
ijtc-1736	174	1	2	CARDINAL
ijtc-1736	174	2	dev cramér-von mises	PERSON
ijtc-1736	174	3	3.640 1.229	MONEY
ijtc-1736	175	1	3.640 0.975 0.000	QUANTITY
ijtc-1736	175	2	southwest	LOC
ijtc-1736	175	3	nigeria olumoh	ORG
ijtc-1736	175	4	sanni 950	PERSON
ijtc-1736	175	5	ilomata international journal of tax & accounting	ORG
ijtc-1736	175	6	tam-3	ORG
ijtc-1736	175	7	3.380 1.075	MONEY
ijtc-1736	175	8	tam-4	ORG
ijtc-1736	176	1	4.440 0.726 0.000	QUANTITY
ijtc-1736	176	2	3.120 1.070 0.000	QUANTITY
ijtc-1736	176	3	3.980	CARDINAL
ijtc-1736	176	4	1.029	MONEY
ijtc-1736	176	5	tam-7	ORG
ijtc-1736	176	6	3.400	CARDINAL
ijtc-1736	176	7	1.200	MONEY
ijtc-1736	176	8	tam-8	DATE
ijtc-1736	176	9	3.600	CARDINAL
ijtc-1736	176	10	2024	CARDINAL
ijtc-1736	176	11	3	CARDINAL
ijtc-1736	176	12	dev cramér-von mises	PERSON
ijtc-1736	177	1	3.780 0.965	CARDINAL
ijtc-1736	177	2	3.600 1.217 0.000	MONEY
ijtc-1736	178	1	3.920	CARDINAL
ijtc-1736	178	2	1.093	MONEY
ijtc-1736	178	3	st orage	ORG
ijtc-1736	178	4	4.040	CARDINAL
ijtc-1736	178	5	1.025	MONEY
ijtc-1736	179	1	3.840 0.946 0.000	QUANTITY
ijtc-1736	181	1	3.620 1.056	MONEY
ijtc-1736	181	2	2024	CARDINAL
ijtc-1736	181	3	4	CARDINAL
ijtc-1736	181	4	dev cramér-von mises	PERSON
ijtc-1736	181	5	southwest	LOC
ijtc-1736	181	6	nigeria olumoh	ORG
ijtc-1736	181	7	sanni 951	PERSON
ijtc-1736	181	8	ilomata international journal of tax & accounting	ORG
ijtc-1736	182	1	4.000 1.020 0.000	QUANTITY
ijtc-1736	182	2	the tax revenue agency	ORG
ijtc-1736	183	1	4.000	CARDINAL
ijtc-1736	184	1	3.980	CARDINAL
ijtc-1736	185	1	3.880	CARDINAL
ijtc-1736	186	1	4.040 0.999 0.000	MONEY
ijtc-1736	186	2	irs	ORG
ijtc-1736	187	1	4.080 0.845 0.000	QUANTITY
ijtc-1736	188	1	4.020 0.761 0.000	QUANTITY
ijtc-1736	188	2	4.280 0.939 0.000	QUANTITY
ijtc-1736	188	3	2024	CARDINAL
ijtc-1736	188	4	2-4	QUANTITY
ijtc-1736	190	1	2	CARDINAL
ijtc-1736	190	2	4.440	CARDINAL
ijtc-1736	191	1	3.120	CARDINAL
ijtc-1736	192	1	3	CARDINAL
ijtc-1736	192	2	4.040	CARDINAL
ijtc-1736	192	3	1.217	CARDINAL
ijtc-1736	193	1	4	CARDINAL
ijtc-1736	193	2	3.880	CARDINAL
ijtc-1736	193	3	4.280	CARDINAL
ijtc-1736	194	1	4.280	CARDINAL
ijtc-1736	194	2	4.080	CARDINAL
ijtc-1736	194	3	3.880	CARDINAL
ijtc-1736	195	1	southwest	LOC
ijtc-1736	195	2	nigeria olumoh	ORG
ijtc-1736	195	3	sanni 952	PERSON
ijtc-1736	196	1	ilomata international journal of tax & accounting	ORG
ijtc-1736	197	1	max	PERSON
ijtc-1736	199	1	1.287	CARDINAL
ijtc-1736	199	2	1.025 0.789	CARDINAL
ijtc-1736	199	3	0.939	CARDINAL
ijtc-1736	199	4	2024	CARDINAL
ijtc-1736	199	5	three	CARDINAL
ijtc-1736	200	1	three	CARDINAL
ijtc-1736	200	2	4.00	CARDINAL
ijtc-1736	200	3	4.44	CARDINAL
ijtc-1736	200	4	3.91	CARDINAL
ijtc-1736	200	5	4.28	CARDINAL
ijtc-1736	201	1	0.726 to	CARDINAL
ijtc-1736	201	2	1.025	CARDINAL
ijtc-1736	202	1	±1	PERSON
ijtc-1736	202	2	2010	DATE
ijtc-1736	203	1	1.287	CARDINAL
ijtc-1736	203	2	1.242	CARDINAL
ijtc-1736	203	3	2.232	CARDINAL
ijtc-1736	203	4	1.498	CARDINAL
ijtc-1736	203	5	±1	PERSON
ijtc-1736	203	6	0.789	CARDINAL
ijtc-1736	203	7	0.943	CARDINAL
ijtc-1736	207	1	2021	CARDINAL
ijtc-1736	207	2	1981	DATE
ijtc-1736	208	1	5	CARDINAL
ijtc-1736	209	1	0.908 0.898 0.528	MONEY
ijtc-1736	209	2	0.848 0.877 0.522 ti0.840 0.845	MONEY
ijtc-1736	209	3	2024	CARDINAL
ijtc-1736	209	4	6	CARDINAL
ijtc-1736	210	1	0.722	CARDINAL
ijtc-1736	210	2	southwest	LOC
ijtc-1736	210	3	nigeria olumoh	ORG
ijtc-1736	210	4	sanni 953	PERSON
ijtc-1736	210	5	ilomata international journal of tax & accounting	ORG
ijtc-1736	210	6	0.716	CARDINAL
ijtc-1736	210	7	2024	CARDINAL
ijtc-1736	210	8	7	CARDINAL
ijtc-1736	211	1	0.849	CARDINAL
ijtc-1736	211	2	0.735	MONEY
ijtc-1736	211	3	0.757	CARDINAL
ijtc-1736	211	4	0.543 0.500	CARDINAL
ijtc-1736	211	5	0.776	CARDINAL
ijtc-1736	211	6	0.498	CARDINAL
ijtc-1736	211	7	0.772	CARDINAL
ijtc-1736	211	8	0.539	CARDINAL
ijtc-1736	211	9	0.479	MONEY
ijtc-1736	212	1	0.627	CARDINAL
ijtc-1736	212	2	0.323	CARDINAL
ijtc-1736	212	3	0.513	MONEY
ijtc-1736	212	4	0.645	CARDINAL
ijtc-1736	212	5	0.400	CARDINAL
ijtc-1736	212	6	0.274	MONEY
ijtc-1736	213	1	0.534	CARDINAL
ijtc-1736	213	2	0.224	MONEY
ijtc-1736	213	3	0.540 0.745	QUANTITY
ijtc-1736	213	4	0.505	CARDINAL
ijtc-1736	213	5	0.320 0.583	CARDINAL
ijtc-1736	213	6	0.359	CARDINAL
ijtc-1736	213	7	tam-3	GPE
ijtc-1736	213	8	0.306	CARDINAL
ijtc-1736	213	9	0.534	CARDINAL
ijtc-1736	213	10	0.485 0.660	QUANTITY
ijtc-1736	213	11	0.528	CARDINAL
ijtc-1736	213	12	0.684	CARDINAL
ijtc-1736	214	1	0.423	CARDINAL
ijtc-1736	214	2	0.665	CARDINAL
ijtc-1736	214	3	0.528 0.677	QUANTITY
ijtc-1736	214	4	0.626	CARDINAL
ijtc-1736	214	5	tam-8	DATE
ijtc-1736	214	6	0.745	CARDINAL
ijtc-1736	214	7	0.692	CARDINAL
ijtc-1736	214	8	0.455	CARDINAL
ijtc-1736	214	9	0.765	MONEY
ijtc-1736	215	1	0.507	CARDINAL
ijtc-1736	215	2	0.732	CARDINAL
ijtc-1736	216	1	0.448	CARDINAL
ijtc-1736	217	1	1.000	CARDINAL
ijtc-1736	217	2	2024	CARDINAL
ijtc-1736	217	3	pls	NORP
ijtc-1736	217	4	smarpls4	PERSON
ijtc-1736	217	5	1	CARDINAL
ijtc-1736	218	1	5 to 7	CARDINAL
ijtc-1736	218	2	southwest	LOC
ijtc-1736	218	3	nigeria olumoh	ORG
ijtc-1736	218	4	sanni 954	PERSON
ijtc-1736	218	5	ilomata international journal of tax & accounting	ORG
ijtc-1736	219	1	5	CARDINAL
ijtc-1736	219	2	0.70	CARDINAL
ijtc-1736	219	3	2019	DATE
ijtc-1736	220	1	0.871	CARDINAL
ijtc-1736	220	2	tam	PERSON
ijtc-1736	220	3	0.842	CARDINAL
ijtc-1736	220	4	0.840	CARDINAL
ijtc-1736	221	1	0.70	CARDINAL
ijtc-1736	221	2	0.898	CARDINAL
ijtc-1736	221	3	0.880	CARDINAL
ijtc-1736	221	4	2014	DATE
ijtc-1736	222	1	0.528	CARDINAL
ijtc-1736	222	2	tam	PERSON
ijtc-1736	222	3	0.522	CARDINAL
ijtc-1736	222	4	0.512	CARDINAL
ijtc-1736	222	5	0.50	CARDINAL
ijtc-1736	222	6	more than half	CARDINAL
ijtc-1736	222	7	2021	CARDINAL
ijtc-1736	222	8	fornell & larcker	ORG
ijtc-1736	222	9	1981	DATE
ijtc-1736	223	1	6	CARDINAL
ijtc-1736	223	2	6	CARDINAL
ijtc-1736	223	3	fornell	CARDINAL
ijtc-1736	224	1	tam	PERSON
ijtc-1736	224	2	0.722	CARDINAL
ijtc-1736	224	3	0.716	CARDINAL
ijtc-1736	224	4	fornell & larcker	ORG
ijtc-1736	224	5	1981	DATE
ijtc-1736	225	1	7	CARDINAL
ijtc-1736	226	1	2015	DATE
ijtc-1736	227	1	2021	CARDINAL
ijtc-1736	228	1	three	CARDINAL
ijtc-1736	232	1	2021	CARDINAL
ijtc-1736	232	2	pls	NORP
ijtc-1736	232	3	8	CARDINAL
ijtc-1736	233	1	2024	CARDINAL
ijtc-1736	233	2	9	CARDINAL
ijtc-1736	234	1	0.512	CARDINAL
ijtc-1736	234	2	2024	CARDINAL
ijtc-1736	234	3	southwest	LOC
ijtc-1736	234	4	nigeria olumoh	ORG
ijtc-1736	234	5	sanni 955	PERSON
ijtc-1736	234	6	ilomata international journal of tax & accounting	ORG
ijtc-1736	234	7	10	CARDINAL
ijtc-1736	235	1	tam0.108	PERSON
ijtc-1736	236	1	2024	CARDINAL
ijtc-1736	236	2	8	CARDINAL
ijtc-1736	236	3	10	CARDINAL
ijtc-1736	237	1	8	CARDINAL
ijtc-1736	238	1	2.870	CARDINAL
ijtc-1736	238	2	2.309	CARDINAL
ijtc-1736	238	3	1.486	CARDINAL
ijtc-1736	238	4	3.3	CARDINAL
ijtc-1736	239	1	2021	CARDINAL
ijtc-1736	241	1	9	CARDINAL
ijtc-1736	241	2	0.542	CARDINAL
ijtc-1736	241	3	0.512	CARDINAL
ijtc-1736	242	1	1998	DATE
ijtc-1736	242	2	0.50	CARDINAL
ijtc-1736	242	3	over 50%	PERCENT
ijtc-1736	243	1	10	CARDINAL
ijtc-1736	244	1	0.108	CARDINAL
ijtc-1736	244	2	0.078	CARDINAL
ijtc-1736	244	3	0.054	CARDINAL
ijtc-1736	245	1	1988	DATE
ijtc-1736	245	2	0.02	CARDINAL
ijtc-1736	245	3	0.15	CARDINAL
ijtc-1736	245	4	0.35	CARDINAL
ijtc-1736	247	1	smarpls4	PERSON
ijtc-1736	248	1	2	CARDINAL
ijtc-1736	248	2	southwest	LOC
ijtc-1736	248	3	nigeria olumoh	ORG
ijtc-1736	248	4	sanni 956	PERSON
ijtc-1736	248	5	ilomata international journal of tax & accounting	ORG
ijtc-1736	248	6	5	CARDINAL
ijtc-1736	248	7	dev	PERSON
ijtc-1736	249	1	0.382 0.164 2.307	MONEY
ijtc-1736	250	1	0.154 2.230 0.026	MONEY
ijtc-1736	250	2	0.102 0.736	CARDINAL
ijtc-1736	250	3	2024	CARDINAL
ijtc-1736	250	4	5	CARDINAL
ijtc-1736	250	5	0.378	CARDINAL
ijtc-1736	250	6	0.021	CARDINAL
ijtc-1736	250	7	5%	PERCENT
ijtc-1736	254	1	nigeria	GPE
ijtc-1736	254	2	2020	DATE
ijtc-1736	254	3	johnson et al	PERSON
ijtc-1736	255	1	2021	CARDINAL
ijtc-1736	256	1	justine	PERSON
ijtc-1736	256	2	2023	CARDINAL
ijtc-1736	256	3	ethiopia	GPE
ijtc-1736	256	4	akujor	ORG
ijtc-1736	256	5	2023	CARDINAL
ijtc-1736	256	6	nigeria	GPE
ijtc-1736	256	7	2023	CARDINAL
ijtc-1736	261	1	southwest	LOC
ijtc-1736	261	2	nigeria	GPE
ijtc-1736	263	1	0.344	CARDINAL
ijtc-1736	263	2	0.026	CARDINAL
ijtc-1736	266	1	2021	CARDINAL
ijtc-1736	266	2	germany	GPE
ijtc-1736	266	3	mohammed et al	PERSON
ijtc-1736	267	1	2023	CARDINAL
ijtc-1736	267	2	nigeria	GPE
ijtc-1736	268	1	2023	CARDINAL
ijtc-1736	268	2	umar et al	PERSON
ijtc-1736	269	1	2023	CARDINAL
ijtc-1736	269	2	saleem	PERSON
ijtc-1736	269	3	2024	CARDINAL
ijtc-1736	269	4	2024	CARDINAL
ijtc-1736	269	5	southwest	LOC
ijtc-1736	269	6	nigeria olumoh	ORG
ijtc-1736	269	7	sanni 957	PERSON
ijtc-1736	269	8	ilomata international journal of tax & accounting	ORG
ijtc-1736	270	1	campbell	ORG
ijtc-1736	270	2	2018	DATE
ijtc-1736	270	3	2024	CARDINAL
ijtc-1736	270	4	switzerland	GPE
ijtc-1736	271	1	aguirre et al	PERSON
ijtc-1736	272	1	2021	CARDINAL
ijtc-1736	272	2	mexico	GPE
ijtc-1736	278	1	0.462	CARDINAL
ijtc-1736	283	1	southwest nigeria	LOC
ijtc-1736	286	1	southwest	LOC
ijtc-1736	286	2	nigeria olumoh	ORG
ijtc-1736	287	1	ilomata international journal of tax & accounting	ORG
ijtc-1736	295	1	first	ORDINAL
ijtc-1736	295	2	south-west nigeria	GPE
ijtc-1736	296	1	second	ORDINAL
ijtc-1736	297	1	third	ORDINAL
ijtc-1736	299	1	nigeria	GPE
ijtc-1736	301	1	ait lhassan	ORG
ijtc-1736	301	2	i.	PERSON
ijtc-1736	301	3	bedraoui	PERSON
ijtc-1736	301	4	n.d.	GPE
ijtc-1736	302	1	morocco	GPE
ijtc-1736	302	2	covid-19	PRODUCT
ijtc-1736	303	1	european journal of management	ORG
ijtc-1736	303	2	48–57	CARDINAL
ijtc-1736	304	1	https://doi.org/10.15421/192205ï alissa	PERSON
ijtc-1736	304	2	w.	PERSON
ijtc-1736	304	3	jeanjean	ORG
ijtc-1736	304	4	t., & suca	ORG
ijtc-1736	304	5	2014	DATE
ijtc-1736	306	1	495–510	CARDINAL
ijtc-1736	307	1	2024	CARDINAL
ijtc-1736	308	1	2008-2018	DATE
ijtc-1736	309	1	european journal of political science	ORG
ijtc-1736	309	2	7(2	CARDINAL
ijtc-1736	310	1	https://doi.org/10.46827/ejpss.v7i2.1816	GPE
ijtc-1736	310	2	southwest	LOC
ijtc-1736	310	3	nigeria olumoh	ORG
ijtc-1736	310	4	sanni 959	PERSON
ijtc-1736	310	5	ilomata international journal of tax & accounting	ORG
ijtc-1736	310	6	d.	NORP
ijtc-1736	310	7	kislina	GPE
ijtc-1736	310	8	m., & wijaya	ORG
ijtc-1736	310	9	s.	PERSON
ijtc-1736	310	10	2022	CARDINAL
ijtc-1736	312	1	jambura equilibrium journal	PERSON
ijtc-1736	312	2	4(2	CARDINAL
ijtc-1736	313	1	http://ejurnal.ung.ac.id/index.php/equij campbell	PERSON
ijtc-1736	313	2	d. f. j., & hanschitz	PERSON
ijtc-1736	313	3	2018	DATE
ijtc-1736	317	1	https://doi.org/10.1007/978-3-319-06091-0_30-1	CARDINAL
ijtc-1736	317	2	2018	DATE
ijtc-1736	318	1	tanzania	GPE
ijtc-1736	319	1	33(1	CARDINAL
ijtc-1736	319	2	35–63	CARDINAL
ijtc-1736	320	1	https://doi.org/10.1108/maj-06-2016-1390 damamisau mohammed	PERSON
ijtc-1736	320	2	s.	PERSON
ijtc-1736	320	3	a.	PERSON
ijtc-1736	320	4	ibrahim karaye	PERSON
ijtc-1736	320	5	muhammad sallau	PERSON
ijtc-1736	320	6	m.	PERSON
ijtc-1736	320	7	adam, a., & ali sulaiman	ORG
ijtc-1736	320	8	2023	CARDINAL
ijtc-1736	321	1	federal inland revenue service	ORG
ijtc-1736	321	2	2002-2021	DATE
ijtc-1736	322	1	3	CARDINAL
ijtc-1736	322	2	2	CARDINAL
ijtc-1736	323	1	de, a.	ORG
ijtc-1736	323	2	aguirre	PERSON
ijtc-1736	323	3	j. b.	PERSON
ijtc-1736	323	4	schlager	ORG
ijtc-1736	323	5	osorio, f.,	PERSON
ijtc-1736	323	6	francisco	GPE
ijtc-1736	323	7	z., zago	GPE
ijtc-1736	323	8	o., & milward	ORG
ijtc-1736	323	9	2021	CARDINAL
ijtc-1736	324	1	mexico	GPE
ijtc-1736	413	1	mexico	GPE
ijtc-1736	414	1	emmanuel ogunwole	PERSON
ijtc-1736	414	2	a., & muritala adebayo, a. (	ORG
ijtc-1736	414	3	n.d.	GPE
ijtc-1736	415	1	nigeria	GPE
ijtc-1736	416	1	eulerich	PERSON
ijtc-1736	416	2	m.	PERSON
ijtc-1736	416	3	j.	PERSON
ijtc-1736	416	4	n. j.	PERSON
ijtc-1736	416	5	d. a.	PERSON
ijtc-1736	416	6	burton	GPE
ijtc-1736	416	7	j.	PERSON
ijtc-1736	416	8	moon	GPE
ijtc-1736	416	9	j., murthy	PERSON
ijtc-1736	416	10	wilks	ORG
ijtc-1736	416	11	j., & zhang	ORG
ijtc-1736	416	12	2021	CARDINAL
ijtc-1736	418	1	651028 fath-allah	PERSON
ijtc-1736	418	2	l.	GPE
ijtc-1736	418	3	al-qutaish	PERSON
ijtc-1736	418	4	r. e.	PERSON
ijtc-1736	418	5	n.d.	GPE
ijtc-1736	420	1	j. o.	PERSON
ijtc-1736	420	2	yemisi	PERSON
ijtc-1736	420	3	tomilayo	GPE
ijtc-1736	420	4	a. i.	PERSON
ijtc-1736	420	5	o. k.	PERSON
ijtc-1736	420	6	2019	DATE
ijtc-1736	421	1	lagos internal revenue service	ORG
ijtc-1736	422	1	journal of research	ORG
ijtc-1736	422	2	1(3	CARDINAL
ijtc-1736	422	3	67–83	CARDINAL
ijtc-1736	423	1	gulzar	PERSON
ijtc-1736	423	2	s., sarwar	ORG
ijtc-1736	423	3	s., usman	ORG
ijtc-1736	423	4	m., & quibtia	ORG
ijtc-1736	423	5	2024	CARDINAL
ijtc-1736	425	1	journal of asian development studies	ORG
ijtc-1736	425	2	13(3	CARDINAL
ijtc-1736	426	1	https://doi.org/10.62345/jads.2024.13.3.64 guo	PERSON
ijtc-1736	426	2	r.	NORP
ijtc-1736	426	3	jia	PERSON
ijtc-1736	426	4	l.	PERSON
ijtc-1736	426	5	2024	CARDINAL
ijtc-1736	427	1	digital bank	ORG
ijtc-1736	428	1	china journal of accounting	ORG
ijtc-1736	429	1	e., university	ORG
ijtc-1736	429	2	j., & beyene yosef	ORG
ijtc-1736	429	3	2020	DATE
ijtc-1736	431	1	journal of international trade	ORG
ijtc-1736	431	2	6	CARDINAL
ijtc-1736	432	1	southwest	LOC
ijtc-1736	432	2	nigeria olumoh	ORG
ijtc-1736	432	3	sanni 960	PERSON
ijtc-1736	432	4	ilomata international journal of tax & accounting	ORG
ijtc-1736	432	5	s.	GPE
ijtc-1736	432	6	jenkins, h., & jenkins	ORG
ijtc-1736	432	7	g. p.	PERSON
ijtc-1736	432	8	2024	CARDINAL
ijtc-1736	435	1	russia	GPE
ijtc-1736	437	1	n.d.	GPE
ijtc-1736	438	1	joselin	PERSON
ijtc-1736	438	2	setiawan	GPE
ijtc-1736	438	3	t., & riswandari	ORG
ijtc-1736	438	4	e.	PERSON
ijtc-1736	438	5	2024	CARDINAL
ijtc-1736	439	1	indonesia	GPE
ijtc-1736	439	2	2024	DATE
ijtc-1736	440	1	international journal of economics	ORG
ijtc-1736	440	2	46–56	CARDINAL
ijtc-1736	441	1	https://doi.org/10.51505/ijebmr.2024.8604 kassaw	ORG
ijtc-1736	441	2	m. m.	PERSON
ijtc-1736	441	3	n.d.	GPE
ijtc-1736	442	1	ethiopian ministry	ORG
ijtc-1736	443	1	https://www.researchgate.net/profile/moges-kassaw2https://scholar.google.com/citations?user=uwvbixgaaaaj&hl=en&authuser=1 manita	PERSON
ijtc-1736	443	2	r.	NORP
ijtc-1736	443	3	elommal	PERSON
ijtc-1736	443	4	n.	PERSON
ijtc-1736	443	5	p., & hikkerova	ORG
ijtc-1736	443	6	2020	DATE
ijtc-1736	445	1	150	CARDINAL
ijtc-1736	446	1	a.	PERSON
ijtc-1736	446	2	chukwudi	GPE
ijtc-1736	446	3	c. e., & bello	PERSON
ijtc-1736	446	4	w. o.	PERSON
ijtc-1736	446	5	2024a	DATE
ijtc-1736	448	1	perspektif	PERSON
ijtc-1736	448	2	13(1	CARDINAL
ijtc-1736	448	3	189–199	CARDINAL
ijtc-1736	449	1	a.	PERSON
ijtc-1736	449	2	chukwudi	GPE
ijtc-1736	449	3	c. e., & bello	PERSON
ijtc-1736	449	4	w. o.	PERSON
ijtc-1736	449	5	2024b	DATE
ijtc-1736	451	1	perspektif	PERSON
ijtc-1736	451	2	13(1	CARDINAL
ijtc-1736	451	3	189–199	CARDINAL
ijtc-1736	452	1	mohammed el habib	PERSON
ijtc-1736	452	2	s.	PERSON
ijtc-1736	452	3	m. h.	PERSON
ijtc-1736	452	4	d., & hamidat	ORG
ijtc-1736	452	5	n.d.	GPE
ijtc-1736	453	1	digital technology application	ORG
ijtc-1736	454	1	mohd yusof	PERSON
ijtc-1736	454	2	n. a.	PERSON
ijtc-1736	454	3	ling	PERSON
ijtc-1736	454	4	l. m.	PERSON
ijtc-1736	454	5	2014	DATE
ijtc-1736	455	1	malaysia	GPE
ijtc-1736	456	1	215–234	CARDINAL
ijtc-1736	457	1	s. (n.d.	ORG
ijtc-1736	458	1	two	CARDINAL
ijtc-1736	458	2	netherlands	GPE
ijtc-1736	458	3	south africa	GPE
ijtc-1736	459	1	okochi achibo	TIME
ijtc-1736	459	2	w., & wanjohi	ORG
ijtc-1736	459	3	f. m.	PERSON
ijtc-1736	459	4	n.d.	GPE
ijtc-1736	460	1	kenya revenue authority	ORG
ijtc-1736	461	1	international academic journal of economics	ORG
ijtc-1736	461	2	4(3	CARDINAL
ijtc-1736	462	1	ogunleye	GPE
ijtc-1736	462	2	s. a.	PERSON
ijtc-1736	462	3	f. t.	PERSON
ijtc-1736	462	4	2018	DATE
ijtc-1736	463	1	lagos state	GPE
ijtc-1736	463	2	nigeria	GPE
ijtc-1736	464	1	asian journal of accounting research	ORG
ijtc-1736	464	2	3(2	CARDINAL
ijtc-1736	464	3	202–210	CARDINAL
ijtc-1736	465	1	southwest	LOC
ijtc-1736	465	2	nigeria olumoh	ORG
ijtc-1736	465	3	sanni 961	PERSON
ijtc-1736	465	4	ilomata international journal of tax & accounting	ORG
ijtc-1736	465	5	s. a.	PERSON
ijtc-1736	465	6	t. a.	GPE
ijtc-1736	465	7	n.d.	GPE
ijtc-1736	466	1	nigeria	GPE
ijtc-1736	468	1	15	CARDINAL
ijtc-1736	469	1	t. e., & wayas	ORG
ijtc-1736	469	2	s. (n.d.	ORG
ijtc-1736	470	1	nigeria	GPE
ijtc-1736	470	2	2003-2022	DATE
ijtc-1736	471	1	2(1	CARDINAL
ijtc-1736	471	2	2992–2704	CARDINAL
ijtc-1736	472	1	https://doi.org/10.33003/fujafr-2024.v2i1.74.16-30 priscilla udegbunam	PERSON
ijtc-1736	472	2	i., & nwankwo	ORG
ijtc-1736	472	3	b. c.	PERSON
ijtc-1736	472	4	n.d.	GPE
ijtc-1736	473	1	anambra internal revenue services	ORG
ijtc-1736	473	2	2014-2022	DATE
ijtc-1736	474	1	santos	GPE
ijtc-1736	474	2	r., & álvares	ORG
ijtc-1736	474	3	2024	CARDINAL
ijtc-1736	476	1	obs*	ORG
ijtc-1736	476	2	18	CARDINAL
ijtc-1736	476	3	4	CARDINAL
ijtc-1736	478	1	sule	PERSON
ijtc-1736	478	2	a. m.	PERSON
ijtc-1736	478	3	mlanga	GPE
ijtc-1736	478	4	s., & egbunike, a. p.	ORG
ijtc-1736	478	5	2024	CARDINAL
ijtc-1736	479	1	northeast nigeria	LOC
ijtc-1736	480	1	anan journal of accounting	ORG
ijtc-1736	480	2	13(1	CARDINAL
ijtc-1736	480	3	121–144	CARDINAL
ijtc-1736	481	1	https://doi.org/10.70518/ajoa.v13i1.07 umar	PERSON
ijtc-1736	481	2	m., bappi	PERSON
ijtc-1736	481	3	2023	CARDINAL
ijtc-1736	483	1	aksu journal of administration	ORG
ijtc-1736	483	2	3(3	CARDINAL
ijtc-1736	483	3	22–34	CARDINAL
ijtc-1736	484	1	yani	GPE
ijtc-1736	484	2	n.d.	GPE
ijtc-1736	485	1	the jakarta kelapa gading	ORG
ijtc-1736	486	1	2022	CARDINAL
ijtc-1736	487	1	цифрова	PERSON
ijtc-1736	487	2	податкового адміністрування	PERSON
ijtc-1736	488	1	traektoriâ nauki	PERSON
ijtc-1736	490	1	2022	CARDINAL
ijtc-1736	490	2	8(1	CARDINAL