id	sid	eid	entity	type
ijtc-658	1	1	the illomata international journal of management international journal of tax & accounting p-issn	ORG
ijtc-658	1	2	2714-9838	CARDINAL
ijtc-658	1	3	2714-9846	CARDINAL
ijtc-658	1	4	4	CARDINAL
ijtc-658	1	5	1	CARDINAL
ijtc-658	1	6	128	CARDINAL
ijtc-658	1	7	ilomata international journal of tax & accounting	ORG
ijtc-658	1	8	kano state	ORG
ijtc-658	1	9	nigeria	GPE
ijtc-658	1	10	adebimpe	GPE
ijtc-658	1	11	orekan bells university of technology	ORG
ijtc-658	1	12	ota	ORG
ijtc-658	1	13	ogun state	GPE
ijtc-658	1	14	nigeria	GPE
ijtc-658	1	15	november 15	DATE
ijtc-658	1	16	2022	CARDINAL
ijtc-658	1	17	january 29	DATE
ijtc-658	1	18	2023	CARDINAL
ijtc-658	1	19	january 31	DATE
ijtc-658	1	20	2023	CARDINAL
ijtc-658	2	1	orekan	ORG
ijtc-658	2	2	a.(2023	GPE
ijtc-658	3	1	kano state	ORG
ijtc-658	3	2	nigeria	GPE
ijtc-658	4	1	ilomata international journal of tax and accounting	ORG
ijtc-658	4	2	4(1	CARDINAL
ijtc-658	4	3	128	CARDINAL
ijtc-658	5	1	igr	ORG
ijtc-658	5	2	igr	ORG
ijtc-658	5	3	twelve years	DATE
ijtc-658	7	1	31	CARDINAL
ijtc-658	8	1	kano state	ORG
ijtc-658	8	2	25	CARDINAL
ijtc-658	10	1	igr	ORG
ijtc-658	10	2	0.989	CARDINAL
ijtc-658	11	1	two	CARDINAL
ijtc-658	13	1	4.0	CARDINAL
ijtc-658	14	1	muhammad & ishiyaku	ORG
ijtc-658	14	2	2013	DATE
ijtc-658	15	1	samuel & inyada	ORG
ijtc-658	15	2	2010	DATE
ijtc-658	16	1	chaudhry & munir	ORG
ijtc-658	16	2	2010	DATE
ijtc-658	17	1	kano state	ORG
ijtc-658	17	2	nigeria	GPE
ijtc-658	17	3	129|	CARDINAL
ijtc-658	17	4	ilomata international journal of tax & accounting https://www.ilomata.org/index.php/ijtc	ORG
ijtc-658	18	1	africa	LOC
ijtc-658	18	2	nigeria	GPE
ijtc-658	18	3	west africa	GPE
ijtc-658	18	4	world bank	ORG
ijtc-658	18	5	2022	CARDINAL
ijtc-658	20	1	reed & mberu	ORG
ijtc-658	20	2	2014	DATE
ijtc-658	23	1	2022	CARDINAL
ijtc-658	24	1	2018	DATE
ijtc-658	25	1	two	CARDINAL
ijtc-658	25	2	2017	DATE
ijtc-658	31	1	fbir	GPE
ijtc-658	31	2	jtb	ORG
ijtc-658	32	1	2021	CARDINAL
ijtc-658	34	1	2010	DATE
ijtc-658	34	2	nwamuo	ORG
ijtc-658	34	3	2019	DATE
ijtc-658	35	1	70	DATE
ijtc-658	35	2	nigerian	NORP
ijtc-658	37	1	2019	DATE
ijtc-658	39	1	kiabel & nwokah	ORG
ijtc-658	39	2	2009	DATE
ijtc-658	40	1	nigeria	GPE
ijtc-658	40	2	2014	DATE
ijtc-658	41	1	the kano board of internal revenue	ORG
ijtc-658	41	2	august 2013	DATE
ijtc-658	42	1	kano state board of internal revenue	ORG
ijtc-658	42	2	2004(as	CARDINAL
ijtc-658	42	3	2001	DATE
ijtc-658	42	4	9	CARDINAL
ijtc-658	42	5	kano state revenue administration	ORG
ijtc-658	42	6	2010	DATE
ijtc-658	43	1	kano state	ORG
ijtc-658	43	2	nigeria	GPE
ijtc-658	43	3	ilomata international journal of tax & accounting	ORG
ijtc-658	43	4	ajala & adegbie	ORG
ijtc-658	43	5	2020	DATE
ijtc-658	43	6	stephen, 2018	ORG
ijtc-658	44	1	january 2016	DATE
ijtc-658	44	2	2015	DATE
ijtc-658	47	1	1.1	CARDINAL
ijtc-658	49	1	costa rica	GPE
ijtc-658	49	2	latin america	LOC
ijtc-658	51	1	early 2005	DATE
ijtc-658	51	2	nearly 76%	PERCENT
ijtc-658	51	3	massachusetts	GPE
ijtc-658	52	1	{a.	PERSON
ijtc-658	52	2	2007	DATE
ijtc-658	56	1	a period of years	DATE
ijtc-658	56	2	three	CARDINAL
ijtc-658	57	1	africa	LOC
ijtc-658	58	1	2022	CARDINAL
ijtc-658	59	1	castro et al.	PERSON
ijtc-658	59	2	2022	CARDINAL
ijtc-658	60	1	884 million	CARDINAL
ijtc-658	60	2	2.6 billion	CARDINAL
ijtc-658	61	1	2018	DATE
ijtc-658	62	1	kano state	ORG
ijtc-658	62	2	nigeria	GPE
ijtc-658	62	3	ilomata international journal of tax & accounting	ORG
ijtc-658	62	4	nigeria	GPE
ijtc-658	63	1	nigeria	GPE
ijtc-658	63	2	nigerian	NORP
ijtc-658	63	3	one	CARDINAL
ijtc-658	63	4	anyaduba & aronmwan	ORG
ijtc-658	63	5	2015	DATE
ijtc-658	64	1	nigeria	GPE
ijtc-658	64	2	nigeria	GPE
ijtc-658	64	3	nwite	ORG
ijtc-658	64	4	2015	DATE
ijtc-658	65	1	the world bank	ORG
ijtc-658	65	2	nigeria	GPE
ijtc-658	65	3	2022	CARDINAL
ijtc-658	66	1	nigeria	GPE
ijtc-658	67	1	the federal revenue board	ORG
ijtc-658	67	2	washington dc	GPE
ijtc-658	67	3	kemp	PERSON
ijtc-658	67	4	the next five to ten years	DATE
ijtc-658	67	5	kemp	GPE
ijtc-658	67	6	1996	DATE
ijtc-658	71	1	two	CARDINAL
ijtc-658	71	2	gale & samwick	ORG
ijtc-658	71	3	2016	DATE
ijtc-658	73	1	1	CARDINAL
ijtc-658	73	2	two	CARDINAL
ijtc-658	73	3	1,2	CARDINAL
ijtc-658	73	4	two	CARDINAL
ijtc-658	75	1	dgy	ORG
ijtc-658	75	2	gy	ORG
ijtc-658	75	3	dai	ORG
ijtc-658	75	4	2	CARDINAL
ijtc-658	75	5	dti	ORG
ijtc-658	75	6	dti	ORG
ijtc-658	75	7	da1/dti	ORG
ijtc-658	80	1	1.2	CARDINAL
ijtc-658	80	2	gary robbins	PERSON
ijtc-658	81	1	kano state	ORG
ijtc-658	81	2	nigeria	GPE
ijtc-658	81	3	132|	CARDINAL
ijtc-658	81	4	ilomata international journal of tax & accounting	ORG
ijtc-658	81	5	robbins et al.	PERSON
ijtc-658	81	6	2014	DATE
ijtc-658	84	1	two	CARDINAL
ijtc-658	88	1	2014	DATE
ijtc-658	89	1	michael schuyler	PERSON
ijtc-658	89	2	first	ORDINAL
ijtc-658	91	1	2014	DATE
ijtc-658	92	1	cobb	GPE
ijtc-658	95	1	1-tl	QUANTITY
ijtc-658	95	2	l li 1	PERSON
ijtc-658	97	1	li	PERSON
ijtc-658	98	1	wi∑	PERSON
ijtc-658	98	2	li	PERSON
ijtc-658	98	3	two	CARDINAL
ijtc-658	99	1	osp	ORG
ijtc-658	100	1	kano state	ORG
ijtc-658	100	2	nigeria	GPE
ijtc-658	100	3	133|	CARDINAL
ijtc-658	100	4	ilomata international journal of tax &	ORG
ijtc-658	100	5	ks	GPE
ijtc-658	100	6	1	CARDINAL
ijtc-658	106	1	1.3	CARDINAL
ijtc-658	106	2	first	ORDINAL
ijtc-658	108	1	czech republic	GPE
ijtc-658	108	2	south africa	GPE
ijtc-658	108	3	nigeria	GPE
ijtc-658	108	4	united states	GPE
ijtc-658	108	5	2017	DATE
ijtc-658	110	1	three	CARDINAL
ijtc-658	111	1	2017	DATE
ijtc-658	117	1	2013	DATE
ijtc-658	118	1	dar es salaam	GPE
ijtc-658	119	1	kinshasa	GPE
ijtc-658	119	2	democratic republic of congo	ORG
ijtc-658	122	1	bird & slack	ORG
ijtc-658	122	2	2013	DATE
ijtc-658	122	3	i.	PERSON
ijtc-658	124	1	kano state	ORG
ijtc-658	124	2	nigeria	GPE
ijtc-658	124	3	134|	CARDINAL
ijtc-658	124	4	ilomata international journal of tax & accounting	ORG
ijtc-658	126	1	namibia	GPE
ijtc-658	126	2	philippines	GPE
ijtc-658	126	3	swaziland	GPE
ijtc-658	127	1	2017	DATE
ijtc-658	129	1	1.4	CARDINAL
ijtc-658	129	2	one	CARDINAL
ijtc-658	136	1	bahl & vazquez	ORG
ijtc-658	136	2	2008	DATE
ijtc-658	138	1	oates & schwab	ORG
ijtc-658	138	2	2009	DATE
ijtc-658	141	1	1.5	CARDINAL
ijtc-658	141	2	nigeria	GPE
ijtc-658	141	3	nigeria	GPE
ijtc-658	143	1	2016	DATE
ijtc-658	144	1	2019	DATE
ijtc-658	145	1	around $113	MONEY
ijtc-658	145	2	2012	DATE
ijtc-658	145	3	just over $54	MONEY
ijtc-658	145	4	2017	DATE
ijtc-658	146	1	nigeria	GPE
ijtc-658	146	2	africa	LOC
ijtc-658	146	3	between the year 2012 to 2014	DATE
ijtc-658	146	4	57%	PERCENT
ijtc-658	147	1	41%	PERCENT
ijtc-658	147	2	between 2016 to 2018	DATE
ijtc-658	148	1	the un-report 2018,	ORG
ijtc-658	148	2	2015and nigeria	ORG
ijtc-658	148	3	africa	LOC
ijtc-658	149	1	19	CARDINAL
ijtc-658	150	1	2016	CARDINAL
ijtc-658	150	2	just 3,4%	PERCENT
ijtc-658	150	3	2017	DATE
ijtc-658	150	4	4,8%	PERCENT
ijtc-658	150	5	around 40%	PERCENT
ijtc-658	150	6	20	CARDINAL
ijtc-658	151	1	kano state	ORG
ijtc-658	151	2	nigeria	GPE
ijtc-658	151	3	135|	DATE
ijtc-658	151	4	ilomata international journal of tax &	ORG
ijtc-658	152	1	1	CARDINAL
ijtc-658	152	2	african	NORP
ijtc-658	154	1	2	CARDINAL
ijtc-658	154	2	african	NORP
ijtc-658	154	3	2018	DATE
ijtc-658	155	1	2018	DATE
ijtc-658	156	1	1.6	CARDINAL
ijtc-658	158	1	african	NORP
ijtc-658	159	1	nigeria	GPE
ijtc-658	160	1	african	NORP
ijtc-658	161	1	2015	CARDINAL
ijtc-658	161	2	africa	LOC
ijtc-658	161	3	kano state	ORG
ijtc-658	161	4	nigeria	GPE
ijtc-658	161	5	136|	CARDINAL
ijtc-658	161	6	ilomata international journal of tax & accounting	ORG
ijtc-658	161	7	3	CARDINAL
ijtc-658	161	8	4	CARDINAL
ijtc-658	166	1	kenya	GPE
ijtc-658	166	2	nigeria	GPE
ijtc-658	166	3	2017	DATE
ijtc-658	167	1	1.7	CARDINAL
ijtc-658	167	2	kano state	ORG
ijtc-658	167	3	nigeria	GPE
ijtc-658	169	1	may, 27th, 1967	DATE
ijtc-658	169	2	17km2	CARDINAL
ijtc-658	169	3	13	CARDINAL
ijtc-658	170	1	29,329/km2	MONEY
ijtc-658	171	1	katsina	GPE
ijtc-658	171	2	jigawa state	GPE
ijtc-658	171	3	kaduna state	GPE
ijtc-658	172	1	nigeria	GPE
ijtc-658	172	2	130	CARDINAL
ijtc-658	172	3	110n west	GPE
ijtc-658	172	4	100e	PRODUCT
ijtc-658	173	1	kano city	ORG
ijtc-658	174	1	12.000n	CARDINAL
ijtc-658	174	2	8.300	CARDINAL
ijtc-658	174	3	sudan savannah	GPE
ijtc-658	174	4	west africa	GPE
ijtc-658	174	5	about 840 kilometres	QUANTITY
ijtc-658	174	6	the sahara desert	LOC
ijtc-658	175	1	about 472.45	CARDINAL
ijtc-658	176	1	gidan rumfa	PERSON
ijtc-658	176	2	kano	ORG
ijtc-658	176	3	five hundred years ago	DATE
ijtc-658	177	1	2015	CARDINAL
ijtc-658	177	2	1,412,255	CARDINAL
ijtc-658	177	3	1991	DATE
ijtc-658	178	1	1.288	MONEY
ijtc-658	178	2	12.393b	MONEY
ijtc-658	179	1	years	DATE
ijtc-658	179	2	third	ORDINAL
ijtc-658	179	3	nigeria	GPE
ijtc-658	183	1	several years	DATE
ijtc-658	187	1	dala hill	PERSON
ijtc-658	187	2	fig.3	GPE
ijtc-658	188	1	kano state	ORG
ijtc-658	188	2	nigeria	GPE
ijtc-658	188	3	137|	CARDINAL
ijtc-658	188	4	ilomata international journal of tax & accounting	ORG
ijtc-658	189	1	3	CARDINAL
ijtc-658	189	2	gis	PERSON
ijtc-658	189	3	kano olofin	PERSON
ijtc-658	189	4	1987	DATE
ijtc-658	189	5	about 320-380ad	CARDINAL
ijtc-658	190	1	more than a millennium	DATE
ijtc-658	191	1	centuries	DATE
ijtc-658	191	2	dala	GPE
ijtc-658	191	3	goron dutse	PERSON
ijtc-658	191	4	magwan	GPE
ijtc-658	191	5	bompai	GPE
ijtc-658	192	1	the present day	DATE
ijtc-658	192	2	kano metropolis	ORG
ijtc-658	193	1	11th	ORDINAL
ijtc-658	193	2	first	ORDINAL
ijtc-658	193	3	year book, 2010	DATE
ijtc-658	194	1	liman	PERSON
ijtc-658	194	2	adamu	ORG
ijtc-658	194	3	2003	DATE
ijtc-658	194	4	northern nigeria	LOC
ijtc-658	194	5	forty	CARDINAL
ijtc-658	194	6	30miles	CARDINAL
ijtc-658	194	7	kano city	GPE
ijtc-658	194	8	170	CARDINAL
ijtc-658	196	1	fulani	NORP
ijtc-658	196	2	yorubas	NORP
ijtc-658	196	3	arabs	NORP
ijtc-658	196	4	lebanese	NORP
ijtc-658	196	5	egyptians	NORP
ijtc-658	196	6	saudis	NORP
ijtc-658	196	7	yemen	GPE
ijtc-658	196	8	syrian	NORP
ijtc-658	196	9	nupes	GPE
ijtc-658	196	10	ghanaians	NORP
ijtc-658	196	11	senegalese	NORP
ijtc-658	199	1	yorubas	NORP
ijtc-658	199	2	igbos	GPE
ijtc-658	199	3	sabo gari area	PERSON
ijtc-658	200	1	2007-2011	DATE
ijtc-658	200	2	yaadua/jonathan administration	ORG
ijtc-658	200	3	one	CARDINAL
ijtc-658	200	4	seven	CARDINAL
ijtc-658	203	1	kano state	ORG
ijtc-658	203	2	nigeria	GPE
ijtc-658	203	3	138|	CARDINAL
ijtc-658	203	4	ilomata international journal of tax & accounting	ORG
ijtc-658	204	1	the kano state board of internal revenue services	ORG
ijtc-658	204	2	5	CARDINAL
ijtc-658	206	1	kano state ministry of land	ORG
ijtc-658	206	2	3	CARDINAL
ijtc-658	207	1	the state board of internal revenue service	ORG
ijtc-658	208	1	1	CARDINAL
ijtc-658	208	2	the kano state board of internal revenue services	ORG
ijtc-658	209	1	100 100	CARDINAL
ijtc-658	209	2	31 31 100%	PERCENT
ijtc-658	209	3	2022	CARDINAL
ijtc-658	209	4	2	CARDINAL
ijtc-658	209	5	the kano state bureau of land management	ORG
ijtc-658	210	1	9 7 9 9 7 9 100 100 100 total	TIME
ijtc-658	210	2	25	CARDINAL
ijtc-658	210	3	25 100%	PERCENT
ijtc-658	210	4	2022	CARDINAL
ijtc-658	211	1	kano state	ORG
ijtc-658	211	2	nigeria	GPE
ijtc-658	211	3	139|	CARDINAL
ijtc-658	211	4	ilomata international journal of tax & accounting	ORG
ijtc-658	211	5	landtkan	ORG
ijtc-658	211	6	1.000000	CARDINAL
ijtc-658	211	7	0.989782	MONEY
ijtc-658	211	8	0.989782 1.000000	CARDINAL
ijtc-658	211	9	99%	PERCENT
ijtc-658	211	10	igr	ORG
ijtc-658	212	1	3	CARDINAL
ijtc-658	212	2	igr	ORG
ijtc-658	213	1	var.= ltigrkan	ORG
ijtc-658	214	1	2.799175	CARDINAL
ijtc-658	214	2	landtkan	ORG
ijtc-658	214	3	2.415822	CARDINAL
ijtc-658	214	4	0.989782	CARDINAL
ijtc-658	214	5	0.979669	CARDINAL
ijtc-658	214	6	1079.016	CARDINAL
ijtc-658	214	7	481.8649	CARDINAL
ijtc-658	214	8	0.000000	CARDINAL
ijtc-658	214	9	igr	ORG
ijtc-658	214	10	ogun	GPE
ijtc-658	215	1	igr	ORG
ijtc-658	215	2	kano	GPE
ijtc-658	215	3	2007-2018	DATE
ijtc-658	215	4	4	CARDINAL
ijtc-658	215	5	70 200720082009201020112012201320142015201620172018	DATE
ijtc-658	215	6	years %	PERCENT
ijtc-658	215	7	tigr	GPE
ijtc-658	215	8	ogun state	GPE
ijtc-658	215	9	kano state	ORG
ijtc-658	215	10	nigeria	GPE
ijtc-658	215	11	140|	DATE
ijtc-658	215	12	ilomata international journal of tax & accounting	ORG
ijtc-658	215	13	4	CARDINAL
ijtc-658	215	14	2007-2018	DATE
ijtc-658	215	15	years 2007	DATE
ijtc-658	215	16	2009	DATE
ijtc-658	215	17	2010 2011 2012	DATE
ijtc-658	215	18	2013 2014	DATE
ijtc-658	215	19	2018	DATE
ijtc-658	215	20	60.0	CARDINAL
ijtc-658	216	1	157.6	CARDINAL
ijtc-658	216	2	221.7	CARDINAL
ijtc-658	217	1	235.3	CARDINAL
ijtc-658	217	2	219.2	CARDINAL
ijtc-658	218	1	210.7	CARDINAL
ijtc-658	218	2	6 275.0	CARDINAL
ijtc-658	219	1	209.8	CARDINAL
ijtc-658	219	2	233.0	CARDINAL
ijtc-658	219	3	states ministry of budget	ORG
ijtc-658	220	1	2019	CARDINAL
ijtc-658	226	1	3	CARDINAL
ijtc-658	226	2	igr	ORG
ijtc-658	227	1	igr	ORG
ijtc-658	227	2	kano	GPE
ijtc-658	228	1	igr	ORG
ijtc-658	228	2	kano	GPE
ijtc-658	229	1	igr	ORG
ijtc-658	230	1	igr	ORG
ijtc-658	231	1	kano state	ORG
ijtc-658	231	2	only 97.96 percent	PERCENT
ijtc-658	231	3	igr	ORG
ijtc-658	231	4	the remaining 0.24 percent	PERCENT
ijtc-658	231	5	igr	ORG
ijtc-658	232	1	igr	ORG
ijtc-658	233	1	2.799175 + 2.415822landkant	MONEY
ijtc-658	233	2	2007-2018	DATE
ijtc-658	233	3	β=2.799175	NORP
ijtc-658	233	4	igr	ORG
ijtc-658	234	1	5 percent	PERCENT
ijtc-658	234	2	21.951	CARDINAL
ijtc-658	235	1	1 percent	PERCENT
ijtc-658	235	2	2.4158 percent	PERCENT
ijtc-658	236	1	5 percent	PERCENT
ijtc-658	238	1	4	CARDINAL
ijtc-658	238	2	since 2007 to 2011	DATE
ijtc-658	239	1	43% to 50%	PERCENT
ijtc-658	240	1	the year 2012 to	DATE
ijtc-658	240	2	2016	DATE
ijtc-658	241	1	2017	DATE
ijtc-658	242	1	up to 58%	PERCENT
ijtc-658	243	1	kano state	ORG
ijtc-658	243	2	nigeria	GPE
ijtc-658	243	3	141|	CARDINAL
ijtc-658	243	4	ilomata international journal of tax & accounting	ORG
ijtc-658	245	1	that fiscal year	DATE
ijtc-658	247	1	4	CARDINAL
ijtc-658	247	2	4	CARDINAL
ijtc-658	247	3	nigeria	GPE
ijtc-658	248	1	the states board of internal revenue services	ORG
ijtc-658	250	1	0.989782	CARDINAL
ijtc-658	252	1	kano state	ORG
ijtc-658	252	2	2007	DATE
ijtc-658	252	3	50%	PERCENT
ijtc-658	252	4	2008	DATE
ijtc-658	252	5	45%	PERCENT
ijtc-658	252	6	2009	DATE
ijtc-658	252	7	42%	PERCENT
ijtc-658	256	1	2010	DATE
ijtc-658	256	2	2016	DATE
ijtc-658	256	3	above 40%	PERCENT
ijtc-658	256	4	2017	DATE
ijtc-658	256	5	58%	PERCENT
ijtc-658	256	6	16%	PERCENT
ijtc-658	256	7	2018	DATE
ijtc-658	260	1	kano	GPE
ijtc-658	260	2	2007	DATE
ijtc-658	260	3	2008	DATE
ijtc-658	260	4	n108.7bn	GPE
ijtc-658	260	5	2009	DATE
ijtc-658	262	1	2007	DATE
ijtc-658	262	2	that year	DATE
ijtc-658	263	1	n11.66bn	PERSON
ijtc-658	264	1	the years	DATE
ijtc-658	267	1	kano state	ORG
ijtc-658	267	2	nigeria	GPE
ijtc-658	267	3	142|	CARDINAL
ijtc-658	267	4	ilomata international journal of tax & accounting	ORG
ijtc-658	267	5	two	CARDINAL
ijtc-658	275	1	a. o., & omodero	PERSON
ijtc-658	275	2	2022	CARDINAL
ijtc-658	276	1	nigeria	GPE
ijtc-658	277	1	cogent business & management	ORG
ijtc-658	277	2	9(1	CARDINAL
ijtc-658	278	1	ajala	GPE
ijtc-658	278	2	m. o. o.	PERSON
ijtc-658	278	3	f. f. (	PERSON
ijtc-658	278	4	2020	DATE
ijtc-658	279	1	nigeria	GPE
ijtc-658	280	1	journal of accounting	ORG
ijtc-658	280	2	12(4	CARDINAL
ijtc-658	280	3	126–134	DATE
ijtc-658	281	1	https://doi.org/10.5897/jat2020.0416 anyaduba	PERSON
ijtc-658	281	2	j. o., & aronmwan	ORG
ijtc-658	281	3	2015	CARDINAL
ijtc-658	282	1	nigeria	GPE
ijtc-658	283	1	nigerian journal of banking	ORG
ijtc-658	283	2	1(1	CARDINAL
ijtc-658	283	3	14–28	CARDINAL
ijtc-658	284	1	https://moam.info/taxes-and-infrastructural-development-innigeria_5a0c74881723dd9be9d38b84.html bahl	PERSON
ijtc-658	284	2	r. w.	PERSON
ijtc-658	284	3	j. m.	PERSON
ijtc-658	284	4	2008	DATE
ijtc-658	286	1	r. m.	PERSON
ijtc-658	286	2	e.	PERSON
ijtc-658	286	3	2013	DATE
ijtc-658	288	1	castro	PERSON
ijtc-658	288	2	a. b. r.	PERSON
ijtc-658	288	3	sandoval	GPE
ijtc-658	288	4	a. d. o.	PERSON
ijtc-658	288	5	2022	CARDINAL
ijtc-658	290	1	lagos	GPE
ijtc-658	290	2	nigeria	GPE
ijtc-658	291	1	102	CARDINAL
ijtc-658	291	2	103388	DATE
ijtc-658	292	1	chaudhry	GPE
ijtc-658	292	2	s. i.	PERSON
ijtc-658	292	3	& munir	PERSON
ijtc-658	292	4	f.	PERSON
ijtc-658	292	5	2010	DATE
ijtc-658	293	1	pakistan	GPE
ijtc-658	294	1	pakistan	GPE
ijtc-658	294	2	journal of social sciences	ORG
ijtc-658	294	3	439–452	CARDINAL
ijtc-658	295	1	cummings	GPE
ijtc-658	295	2	nixon	PERSON
ijtc-658	295	3	h.	PERSON
ijtc-658	295	4	2015	CARDINAL
ijtc-658	297	1	f. c.	PERSON
ijtc-658	297	2	2018	DATE
ijtc-658	298	1	nigeria	GPE
ijtc-658	298	2	ghana	GPE
ijtc-658	299	1	signifikan	PERSON
ijtc-658	299	2	ekonomi	ORG
ijtc-658	299	3	7(2	CARDINAL
ijtc-658	299	4	213–220	CARDINAL
ijtc-658	300	1	o. c.	PERSON
ijtc-658	300	2	2010	DATE
ijtc-658	301	1	nigeria	GPE
ijtc-658	302	1	asian journal of rural development	ORG
ijtc-658	302	2	1(1	CARDINAL
ijtc-658	303	1	kano state	ORG
ijtc-658	303	2	nigeria	GPE
ijtc-658	303	3	143|	CARDINAL
ijtc-658	303	4	ilomata international journal of tax & accounting	ORG
ijtc-658	303	5	r., & mccluskey	ORG
ijtc-658	303	6	w.	PERSON
ijtc-658	303	7	2017	CARDINAL
ijtc-658	304	1	africa	LOC
ijtc-658	304	2	r. franzsen &	ORG
ijtc-658	304	3	w. mccluskey	PERSON
ijtc-658	305	1	lincoln institute	ORG
ijtc-658	306	1	https://www.lincolninst.edu/publications/books/property-tax-in-africa frischmann	PERSON
ijtc-658	306	2	b. m.	PERSON
ijtc-658	306	3	2007	DATE
ijtc-658	308	1	first	ORDINAL
ijtc-658	308	2	monday	DATE
ijtc-658	309	1	w. g.	PERSON
ijtc-658	309	2	a. a.	PERSON
ijtc-658	309	3	2016	DATE
ijtc-658	312	1	kemp	PERSON
ijtc-658	313	1	1996	DATE
ijtc-658	314	1	america	GPE
ijtc-658	315	1	https://www.taxnotes.com/research/federal/other-documents/washington-roundup/fulltext%3a-kemp-commission-report-on-tax-reform/12jwq kiabel	PERSON
ijtc-658	315	2	b. d.	PERSON
ijtc-658	315	3	n. g.	PERSON
ijtc-658	315	4	2009	DATE
ijtc-658	316	1	nigeria	GPE
ijtc-658	317	1	european journal	ORG
ijtc-658	317	2	social sciences	ORG
ijtc-658	317	3	8(4	CARDINAL
ijtc-658	317	4	1–15	CARDINAL
ijtc-658	320	1	m. s.	PERSON
ijtc-658	320	2	2013	DATE
ijtc-658	321	1	nigeria	GPE
ijtc-658	321	2	bauchi state board of internal revenue	ORG
ijtc-658	322	1	elixir international journal of social science	ORG
ijtc-658	322	2	59	CARDINAL
ijtc-658	322	3	15284–15289	DATE
ijtc-658	324	1	of_property_tax_administration_in_nigeria_a_case_study_of_bauchi_state_board_of_inte	GPE
ijtc-658	324	2	nwamuo	GPE
ijtc-658	324	3	2019	DATE
ijtc-658	325	1	nigeria	GPE
ijtc-658	326	1	european journal of business and management	ORG
ijtc-658	326	2	18–27	CARDINAL
ijtc-658	327	1	https://doi.org/10.7176/ejbm/11-24-02	CARDINAL
ijtc-658	327	2	s. c.	PERSON
ijtc-658	327	3	2015	DATE
ijtc-658	328	1	nigeria	GPE
ijtc-658	329	1	3(5	CARDINAL
ijtc-658	329	2	74–80	CARDINAL
ijtc-658	330	1	oates	PERSON
ijtc-658	330	2	w. e., & schwab	PERSON
ijtc-658	330	3	r. e.	PERSON
ijtc-658	330	4	2009	DATE
ijtc-658	332	1	r. f. dye & r. w. england	PERSON
ijtc-658	332	2	1st	ORDINAL
ijtc-658	334	1	lincoln institute	ORG
ijtc-658	335	1	https://www.lincolninst.edu/sites/default/files/pubfiles/assessing-theory-practice-landvalue-taxation-full_0.pdf ogunleye	PERSON
ijtc-658	335	2	o. s.	PERSON
ijtc-658	335	3	2014	DATE
ijtc-658	337	1	american international journal of social sciences	ORG
ijtc-658	337	2	3(5	CARDINAL
ijtc-658	337	3	200–206	CARDINAL
ijtc-658	338	1	2018	DATE
ijtc-658	339	1	nigeria	GPE
ijtc-658	340	1	77	DATE
ijtc-658	340	2	13–22	CARDINAL
ijtc-658	341	1	d. i., & lin	ORG
ijtc-658	341	2	b.	PERSON
ijtc-658	341	3	2022	CARDINAL
ijtc-658	343	1	253	CARDINAL
ijtc-658	343	2	124108	DATE
ijtc-658	344	1	r. a.	PERSON
ijtc-658	344	2	2021	CARDINAL
ijtc-658	346	1	euroeconomica	PERSON
ijtc-658	346	2	40(2	DATE
ijtc-658	346	3	1–14	CARDINAL
ijtc-658	347	1	h. e., & mberu	PERSON
ijtc-658	347	2	2014	DATE
ijtc-658	348	1	nigeria	GPE
ijtc-658	348	2	kano state	ORG
ijtc-658	348	3	nigeria	GPE
ijtc-658	348	4	144|	CARDINAL
ijtc-658	348	5	ilomata international journal of tax & accounting	ORG
ijtc-658	349	1	african	NORP
ijtc-658	349	2	27(2	CARDINAL
ijtc-658	349	3	319	CARDINAL
ijtc-658	349	4	https://doi.org/10.11564/27-2-477 robbins	PERSON
ijtc-658	349	5	w. g.	PERSON
ijtc-658	349	6	s. j. (	PERSON
ijtc-658	349	7	2014	DATE
ijtc-658	350	1	the tax foundation’s	ORG
ijtc-658	351	1	https://taxfoundation.org/overview-tax-foundation-s-taxes-and-growth-model/ samuel	PERSON
ijtc-658	351	2	s., & inyada	ORG
ijtc-658	351	3	s. j. (	PERSON
ijtc-658	351	4	2010	DATE
ijtc-658	352	1	nigeria	GPE
ijtc-658	353	1	continental journal of social sciences	ORG
ijtc-658	353	2	3	CARDINAL
ijtc-658	353	3	1–6	DATE
ijtc-658	353	4	https://www.semanticscholar.org/paper/the-effect-of-company-incometax-on-dividend-policy-samuelinyada/c76118acbd556fc06435c36fa346a110e90d8ae0 schuyler	PERSON
ijtc-658	353	5	m.	PERSON
ijtc-658	353	6	2014	DATE
ijtc-658	354	1	429	CARDINAL
ijtc-658	355	1	stephen, e. (	PERSON
ijtc-658	355	2	2018	DATE
ijtc-658	356	1	nigeria	GPE
ijtc-658	357	1	scholedge international journal of management & development issn	ORG
ijtc-658	357	2	2394-3378	CARDINAL
ijtc-658	357	3	5(8	DATE
ijtc-658	357	4	86	CARDINAL
ijtc-658	358	1	ugoan	PERSON
ijtc-658	358	2	j. n. n.	PERSON
ijtc-658	358	3	2019	DATE
ijtc-658	359	1	abia state	GPE
ijtc-658	359	2	nigeria	GPE
ijtc-658	360	1	journal of social sciences	ORG
ijtc-658	360	2	5(3	CARDINAL
ijtc-658	360	3	126–138	CARDINAL
ijtc-658	362	1	2022	CARDINAL
ijtc-658	363	1	nigeria	GPE