id	sid	eid	entity	type
ijtc-719	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-719	1	2	2714-9838	CARDINAL
ijtc-719	1	3	2714-9846	CARDINAL
ijtc-719	1	4	4	CARDINAL
ijtc-719	1	5	2	CARDINAL
ijtc-719	1	6	2023	CARDINAL
ijtc-719	2	1	358	CARDINAL
ijtc-719	2	2	ilomata international journal of tax & accounting	ORG
ijtc-719	2	3	ogun state	GPE
ijtc-719	2	4	nigeria	GPE
ijtc-719	2	5	adebimpe	GPE
ijtc-719	2	6	orekan bells university of technology	ORG
ijtc-719	2	7	nigeria	GPE
ijtc-719	2	8	january 27	DATE
ijtc-719	2	9	2023	CARDINAL
ijtc-719	2	10	april 22	DATE
ijtc-719	2	11	2023	CARDINAL
ijtc-719	2	12	april 30	DATE
ijtc-719	2	13	2023	CARDINAL
ijtc-719	3	1	orekan	ORG
ijtc-719	3	2	2023	CARDINAL
ijtc-719	4	1	ogun state	GPE
ijtc-719	4	2	nigeria	GPE
ijtc-719	5	1	ilomata international journal of tax and accounting	ORG
ijtc-719	5	2	4(2	CARDINAL
ijtc-719	5	3	358	CARDINAL
ijtc-719	6	1	ogun state	GPE
ijtc-719	6	2	nigeria	GPE
ijtc-719	7	1	ogun state	GPE
ijtc-719	9	1	a particular fiscal year	DATE
ijtc-719	12	1	23	CARDINAL
ijtc-719	12	2	ogun state	GPE
ijtc-719	17	1	ogun state	GPE
ijtc-719	17	2	4.0	CARDINAL
ijtc-719	18	1	nigeria	GPE
ijtc-719	19	1	cui	ORG
ijtc-719	19	2	2015	DATE
ijtc-719	19	3	dixon & elston	ORG
ijtc-719	19	4	2019	DATE
ijtc-719	19	5	2020	DATE
ijtc-719	19	6	nuhu, 2008	DATE
ijtc-719	19	7	trojanek et al.	PERSON
ijtc-719	19	8	2021	CARDINAL
ijtc-719	19	9	wang et al.	PERSON
ijtc-719	19	10	2022	CARDINAL
ijtc-719	22	1	ogun state	GPE
ijtc-719	23	1	ogun state	GPE
ijtc-719	23	2	nigeria	GPE
ijtc-719	24	1	359	CARDINAL
ijtc-719	25	1	ilomata international journal of tax & accounting	ORG
ijtc-719	25	2	cho & choi	ORG
ijtc-719	25	3	2014	DATE
ijtc-719	26	1	nigeria	GPE
ijtc-719	28	1	nigeria	GPE
ijtc-719	28	2	nigeria	GPE
ijtc-719	28	3	years	DATE
ijtc-719	29	1	kim & park	ORG
ijtc-719	29	2	2020	DATE
ijtc-719	29	3	2016	DATE
ijtc-719	30	1	2020	DATE
ijtc-719	30	2	nigeria	GPE
ijtc-719	30	3	the years	DATE
ijtc-719	31	1	cbn	PERSON
ijtc-719	31	2	2010	DATE
ijtc-719	31	3	billion	MONEY
ijtc-719	31	4	n47.4 billion	MONEY
ijtc-719	31	5	2007, 2008	DATE
ijtc-719	31	6	2009	DATE
ijtc-719	32	1	nigerian	NORP
ijtc-719	32	2	2021	CARDINAL
ijtc-719	32	3	2022	CARDINAL
ijtc-719	33	1	years	DATE
ijtc-719	35	1	grover et al.	PERSON
ijtc-719	35	2	2019	DATE
ijtc-719	35	3	2002	DATE
ijtc-719	35	4	zdrazil & pernica	ORG
ijtc-719	35	5	2021	DATE
ijtc-719	35	6	0.3%	PERCENT
ijtc-719	35	7	44%	PERCENT
ijtc-719	35	8	1989	DATE
ijtc-719	35	9	58.3%	PERCENT
ijtc-719	35	10	1994	DATE
ijtc-719	37	1	lagos city	GPE
ijtc-719	41	1	nigeria	GPE
ijtc-719	41	2	2013	DATE
ijtc-719	42	1	kete, 2018	ORG
ijtc-719	46	1	ogun state	GPE
ijtc-719	46	2	nigeria	GPE
ijtc-719	46	3	360	CARDINAL
ijtc-719	46	4	ilomata international journal of tax & accounting	ORG
ijtc-719	47	1	nurlis	PERSON
ijtc-719	47	2	2013	DATE
ijtc-719	49	1	asian development bank	ORG
ijtc-719	49	2	2016	DATE
ijtc-719	51	1	asian development bank	ORG
ijtc-719	53	1	jones & rhoadescatanach	ORG
ijtc-719	53	2	2010	DATE
ijtc-719	53	3	overton & nukpezah	ORG
ijtc-719	53	4	2020	DATE
ijtc-719	54	1	japan	GPE
ijtc-719	55	1	2012	DATE
ijtc-719	56	1	nigeria	GPE
ijtc-719	56	2	nigerian	NORP
ijtc-719	59	1	first	ORDINAL
ijtc-719	59	2	annual	DATE
ijtc-719	60	1	2012	DATE
ijtc-719	60	2	patrick & mothorpe	ORG
ijtc-719	60	3	2017	DATE
ijtc-719	61	1	nigeria	GPE
ijtc-719	64	1	one	CARDINAL
ijtc-719	64	2	australian	NORP
ijtc-719	64	3	1908	DATE
ijtc-719	64	4	6	CARDINAL
ijtc-719	64	5	41	CARDINAL
ijtc-719	64	6	griffith cj	PERSON
ijtc-719	64	7	barton	PERSON
ijtc-719	64	8	2014	DATE
ijtc-719	64	9	2014	DATE
ijtc-719	66	1	borge & rattsø	ORG
ijtc-719	66	2	2014	DATE
ijtc-719	66	3	drucker et al.	PERSON
ijtc-719	66	4	2020	DATE
ijtc-719	66	5	1996	DATE
ijtc-719	67	1	ogun state	GPE
ijtc-719	67	2	nigeria	GPE
ijtc-719	67	3	361	CARDINAL
ijtc-719	67	4	ilomata international journal of tax & accounting	ORG
ijtc-719	67	5	alm et al.	PERSON
ijtc-719	67	6	2014	DATE
ijtc-719	67	7	mccluskey & trinh	ORG
ijtc-719	67	8	2013	DATE
ijtc-719	67	9	samuel & simon	ORG
ijtc-719	67	10	2011	DATE
ijtc-719	67	11	2003	DATE
ijtc-719	68	1	1999	DATE
ijtc-719	71	1	umezuruke	ORG
ijtc-719	71	2	1998	DATE
ijtc-719	79	1	abbasian & myles	ORG
ijtc-719	79	2	2006	DATE
ijtc-719	82	1	first	ORDINAL
ijtc-719	84	1	secondly	ORDINAL
ijtc-719	84	2	1987	DATE
ijtc-719	86	1	tanzania	GPE
ijtc-719	87	1	1994	DATE
ijtc-719	90	1	ogun state	GPE
ijtc-719	90	2	nigeria	GPE
ijtc-719	90	3	362	CARDINAL
ijtc-719	90	4	ilomata international journal of tax & accounting	ORG
ijtc-719	91	1	every year	DATE
ijtc-719	97	1	grassi	PERSON
ijtc-719	97	2	2015	DATE
ijtc-719	101	1	jan (2016	DATE
ijtc-719	101	2	1	CARDINAL
ijtc-719	107	1	2	CARDINAL
ijtc-719	114	1	j.s mill	PERSON
ijtc-719	118	1	ogun state	GPE
ijtc-719	118	2	nigeria	GPE
ijtc-719	118	3	363	CARDINAL
ijtc-719	118	4	ilomata international journal of tax & accounting	ORG
ijtc-719	121	1	ramdas	PERSON
ijtc-719	121	2	2012	DATE
ijtc-719	124	1	two	CARDINAL
ijtc-719	125	1	more than a dozen years	DATE
ijtc-719	125	2	the 21st century	DATE
ijtc-719	126	1	ramdas	PERSON
ijtc-719	126	2	2012	DATE
ijtc-719	138	1	ogun state	GPE
ijtc-719	138	2	nigeria	GPE
ijtc-719	138	3	364	CARDINAL
ijtc-719	138	4	ilomata international journal of tax & accounting	ORG
ijtc-719	138	5	1	CARDINAL
ijtc-719	139	1	2019	DATE
ijtc-719	142	1	ogun	GPE
ijtc-719	142	2	nigeria	GPE
ijtc-719	142	3	1976	DATE
ijtc-719	143	1	70	CARDINAL
ijtc-719	143	2	30 35e	DATE
ijtc-719	144	1	benin	GPE
ijtc-719	145	1	1.0	CARDINAL
ijtc-719	146	1	16,980.55km2	CARDINAL
ijtc-719	146	2	6,556.238sqm	CARDINAL
ijtc-719	146	3	220/km2	MONEY
ijtc-719	147	1	west africa	GPE
ijtc-719	148	1	nigeria	GPE
ijtc-719	148	2	ibese	NORP
ijtc-719	148	3	nestle	ORG
ijtc-719	148	4	lafarge	ORG
ijtc-719	150	1	3,751,140	CARDINAL
ijtc-719	150	2	ogun	GPE
ijtc-719	150	3	2006	DATE
ijtc-719	151	1	2,744	MONEY
ijtc-719	151	2	10.470b	MONEY
ijtc-719	152	1	twenty	CARDINAL
ijtc-719	152	2	yorubas	ORG
ijtc-719	152	3	western nigeria	LOC
ijtc-719	153	1	six	CARDINAL
ijtc-719	153	2	awori	ORG
ijtc-719	154	1	abeokuta north	ORG
ijtc-719	154	2	abeokuta south	ORG
ijtc-719	154	3	owode	PERSON
ijtc-719	154	4	ado-odo/ota	ORG
ijtc-719	155	1	ogun state	GPE
ijtc-719	155	2	nigeria	GPE
ijtc-719	155	3	365	CARDINAL
ijtc-719	155	4	ilomata international journal of tax & accounting	ORG
ijtc-719	156	1	ijebus	ORDINAL
ijtc-719	156	2	ogun	GPE
ijtc-719	157	1	awori	ORG
ijtc-719	157	2	ikale	PERSON
ijtc-719	158	1	2	CARDINAL
ijtc-719	158	2	ogun state	GPE
ijtc-719	160	1	5	CARDINAL
ijtc-719	161	1	the state board of internal revenue service	ORG
ijtc-719	161	2	ogun state	GPE
ijtc-719	167	1	ogun state	GPE
ijtc-719	167	2	nigeria	GPE
ijtc-719	167	3	366	CARDINAL
ijtc-719	167	4	ilomata international journal of tax & accounting	ORG
ijtc-719	167	5	1	CARDINAL
ijtc-719	167	6	ogun state board of internal revenue service	ORG
ijtc-719	168	1	5	CARDINAL
ijtc-719	168	2	5 100	CARDINAL
ijtc-719	168	3	4 4 100	CARDINAL
ijtc-719	168	4	5	CARDINAL
ijtc-719	168	5	9 9 100 total	TIME
ijtc-719	168	6	23 23 100%	PERCENT
ijtc-719	168	7	2022	CARDINAL
ijtc-719	168	8	the state board of internal revenue service	ORG
ijtc-719	169	1	2	CARDINAL
ijtc-719	169	2	ogun state board of	ORG
ijtc-719	170	1	2022	CARDINAL
ijtc-719	170	2	26.09%	PERCENT
ijtc-719	171	1	17.39%	PERCENT
ijtc-719	171	2	1	CARDINAL
ijtc-719	171	3	06	CARDINAL
ijtc-719	171	4	06	CARDINAL
ijtc-719	171	5	04	CARDINAL
ijtc-719	171	6	01 4.34 5	CARDINAL
ijtc-719	171	7	02 8.69 6	CARDINAL
ijtc-719	172	1	04 17.39	CARDINAL
ijtc-719	172	2	23 100	CARDINAL
ijtc-719	172	3	ogun state	GPE
ijtc-719	172	4	nigeria	GPE
ijtc-719	172	5	367	CARDINAL
ijtc-719	172	6	ilomata international journal of tax & accounting	ORG
ijtc-719	172	7	17.40%	PERCENT
ijtc-719	174	1	2	CARDINAL
ijtc-719	174	2	chapter two	LAW
ijtc-719	182	1	igr	ORG
ijtc-719	195	1	three	CARDINAL
ijtc-719	195	2	3	CARDINAL
ijtc-719	195	3	ogun state	GPE
ijtc-719	195	4	nigeria	GPE
ijtc-719	195	5	368	CARDINAL
ijtc-719	195	6	ilomata international journal of tax & accounting	ORG
ijtc-719	195	7	3	CARDINAL
ijtc-719	199	1	igr	ORG
ijtc-719	199	2	ogun state	GPE
ijtc-719	199	3	nigeria	GPE
ijtc-719	199	4	369	CARDINAL
ijtc-719	199	5	ilomata international journal of tax & accounting	ORG
ijtc-719	211	1	three	CARDINAL
ijtc-719	211	2	fig	ORG
ijtc-719	212	1	3	CARDINAL
ijtc-719	213	1	first	ORDINAL
ijtc-719	218	1	secondly	ORDINAL
ijtc-719	220	1	thirdly	ORDINAL
ijtc-719	226	1	second	ORDINAL
ijtc-719	230	1	ogun state	GPE
ijtc-719	230	2	nigeria	GPE
ijtc-719	230	3	370	CARDINAL
ijtc-719	230	4	ilomata international journal of tax & accounting	ORG
ijtc-719	230	5	nigeria	GPE
ijtc-719	247	1	third	ORDINAL
ijtc-719	250	1	1	CARDINAL
ijtc-719	252	1	ogun state	GPE
ijtc-719	252	2	nigeria	GPE
ijtc-719	252	3	371	CARDINAL
ijtc-719	252	4	ilomata international journal of tax & accounting	ORG
ijtc-719	253	1	2	CARDINAL
ijtc-719	256	1	3	CARDINAL
ijtc-719	260	1	abbasian	NORP
ijtc-719	260	2	e., & myles	ORG
ijtc-719	260	3	g. d.	PERSON
ijtc-719	260	4	2006	DATE
ijtc-719	262	1	university of exeter and institute for fiscal studies	ORG
ijtc-719	263	1	2021	CARDINAL
ijtc-719	264	1	nigerian	NORP
ijtc-719	265	1	contemporary african	ORG
ijtc-719	265	2	39(1	CARDINAL
ijtc-719	265	3	135–150	CARDINAL
ijtc-719	266	1	https://doi.org/10.1080/02589001.2020.1832972 alm	PERSON
ijtc-719	266	2	j., buschman	ORG
ijtc-719	266	3	r. d.	PERSON
ijtc-719	266	4	d. l.	PERSON
ijtc-719	266	5	2014	DATE
ijtc-719	267	1	georgia	GPE
ijtc-719	268	1	46(1	CARDINAL
ijtc-719	268	2	1–11	CARDINAL
ijtc-719	269	1	https://doi.org/10.1016/j.regsciurbeco.2014.01.007 borge	PERSON
ijtc-719	269	2	2014	DATE
ijtc-719	270	1	norway	GPE
ijtc-719	271	1	42(5	CARDINAL
ijtc-719	271	2	635–661	CARDINAL
ijtc-719	273	1	s., & choi	ORG
ijtc-719	273	2	2014	DATE
ijtc-719	274	1	china	GPE
ijtc-719	275	1	38	CARDINAL
ijtc-719	275	2	580–586	DATE
ijtc-719	276	1	g. s.	PERSON
ijtc-719	276	2	1994	DATE
ijtc-719	277	1	ii aus	PERSON
ijtc-719	278	1	cui	PERSON
ijtc-719	278	2	w.	PERSON
ijtc-719	278	3	2015	CARDINAL
ijtc-719	280	1	university of toronto law journal	ORG
ijtc-719	280	2	65(3	CARDINAL
ijtc-719	280	3	186–238	CARDINAL
ijtc-719	280	4	https://doi.org/10.3138/utlj.2605 dixon	PERSON
ijtc-719	280	5	r., & elston	ORG
ijtc-719	280	6	t.	GPE
ijtc-719	280	7	2019	CARDINAL
ijtc-719	282	1	english	NORP
ijtc-719	283	1	39(1	CARDINAL
ijtc-719	283	2	26–36	CARDINAL
ijtc-719	284	1	https://doi.org/10.1080/09540962.2019.1537704 drucker	PERSON
ijtc-719	284	2	j.	PERSON
ijtc-719	284	3	r.	NORP
ijtc-719	284	4	merriman	PERSON
ijtc-719	284	5	d., & weber	ORG
ijtc-719	284	6	r.	PERSON
ijtc-719	284	7	2020	DATE
ijtc-719	286	1	81	DATE
ijtc-719	286	2	ogun state	GPE
ijtc-719	286	3	nigeria	GPE
ijtc-719	286	4	372	CARDINAL
ijtc-719	286	5	ilomata international journal of tax & accounting	ORG
ijtc-719	286	6	a.	PERSON
ijtc-719	286	7	2020	DATE
ijtc-719	288	1	pakistan	GPE
ijtc-719	288	2	59(3	CARDINAL
ijtc-719	288	3	419–438	CARDINAL
ijtc-719	289	1	https://doi.org/10.30541/v59i3pp.419-438 grassi	PERSON
ijtc-719	289	2	c. m.	PERSON
ijtc-719	289	3	2015	DATE
ijtc-719	291	1	cfe	ORG
ijtc-719	291	2	52	DATE
ijtc-719	292	1	grover	PERSON
ijtc-719	292	2	r.	NORP
ijtc-719	292	3	m.	PERSON
ijtc-719	292	4	m., & yildiz	ORG
ijtc-719	292	5	2019	DATE
ijtc-719	294	1	journal of financial management of property	ORG
ijtc-719	294	2	166–183	CARDINAL
ijtc-719	295	1	2022	CARDINAL
ijtc-719	296	1	nigerian	NORP
ijtc-719	297	1	africa	LOC
ijtc-719	298	1	https://doi.org/10.1017/s0001972022000523 jones	PERSON
ijtc-719	298	2	s. m., & rhoades-catanach	PERSON
ijtc-719	298	3	s. c.	PERSON
ijtc-719	298	4	2010	DATE
ijtc-719	300	1	mcgraw-hill irvin	ORG
ijtc-719	301	1	kete	PERSON
ijtc-719	301	2	e. k.	PERSON
ijtc-719	301	3	2018	DATE
ijtc-719	302	1	amaro woreda kele	ORG
ijtc-719	302	2	snnpr	GPE
ijtc-719	302	3	ethiopia	GPE
ijtc-719	304	1	kim	PERSON
ijtc-719	304	2	j., & park	ORG
ijtc-719	304	3	2020	DATE
ijtc-719	306	1	lex localis	PERSON
ijtc-719	306	2	18(1	CARDINAL
ijtc-719	306	3	71–93	CARDINAL
ijtc-719	307	1	mccluskey	PERSON
ijtc-719	307	2	w. j., & trinh	PERSON
ijtc-719	307	3	h.-l	ORG
ijtc-719	308	1	2013	DATE
ijtc-719	309	1	vietnam	GPE
ijtc-719	310	1	30(1	CARDINAL
ijtc-719	310	2	276–285	CARDINAL
ijtc-719	311	1	mcclusky	PERSON
ijtc-719	311	2	2012	DATE
ijtc-719	313	1	t., & olofinbiyi	ORG
ijtc-719	313	2	2020	DATE
ijtc-719	314	1	nigeria	GPE
ijtc-719	315	1	129	CARDINAL
ijtc-719	316	1	2008	DATE
ijtc-719	318	1	two day 2008	DATE
ijtc-719	318	2	the nigeria institution of estate	ORG
ijtc-719	319	1	niger state	ORG
ijtc-719	320	1	ocheni	NORP
ijtc-719	320	2	s.	PERSON
ijtc-719	320	3	atakpa	GPE
ijtc-719	320	4	m., & nwankwo	ORG
ijtc-719	320	5	b. c.	PERSON
ijtc-719	320	6	2013	DATE
ijtc-719	321	1	the nigerian union	ORG
ijtc-719	321	2	nigeria	GPE
ijtc-719	321	3	the 21st century	DATE
ijtc-719	322	1	mediterranean journal	ORG
ijtc-719	322	2	social sciences	ORG
ijtc-719	322	3	4(2	CARDINAL
ijtc-719	322	4	607–614	CARDINAL
ijtc-719	323	1	s., & sule	ORG
ijtc-719	323	2	2016	DATE
ijtc-719	324	1	nigeria	GPE
ijtc-719	324	2	journal of economics	ORG
ijtc-719	324	3	7(n2222	DATE
ijtc-719	325	1	2002	DATE
ijtc-719	328	1	institute of development studies	ORG
ijtc-719	329	1	ogun state	GPE
ijtc-719	329	2	nigeria	GPE
ijtc-719	329	3	373	CARDINAL
ijtc-719	329	4	ilomata international journal of tax & accounting	ORG
ijtc-719	329	5	overton, m., & nukpezah	ORG
ijtc-719	329	6	2020	DATE
ijtc-719	330	1	texas	GPE
ijtc-719	331	1	international journal of public administration	ORG
ijtc-719	331	2	43(11	CARDINAL
ijtc-719	331	3	937–948	CARDINAL
ijtc-719	332	1	s. o. (	PERSON
ijtc-719	332	2	1996	DATE
ijtc-719	334	1	jameson	PERSON
ijtc-719	335	1	patrick	ORG
ijtc-719	337	1	67	DATE
ijtc-719	338	1	s. e., & simon	PERSON
ijtc-719	338	2	2011	DATE
ijtc-719	339	1	nigeria	GPE
ijtc-719	340	1	continental journal of social sciences	ORG
ijtc-719	340	2	3	CARDINAL
ijtc-719	340	3	1–6	DATE
ijtc-719	341	1	trojanek	PERSON
ijtc-719	341	2	m.	PERSON
ijtc-719	341	3	kisiala	GPE
ijtc-719	341	4	w., & trojanek	ORG
ijtc-719	341	5	r.	PERSON
ijtc-719	341	6	2021	CARDINAL
ijtc-719	343	1	polish	NORP
ijtc-719	344	1	108	CARDINAL
ijtc-719	345	1	1998	DATE
ijtc-719	346	1	ogun state	GPE
ijtc-719	346	2	the nigeria institution of estate	ORG
ijtc-719	347	1	ogun state	GPE
ijtc-719	347	2	abeokuta	GPE
ijtc-719	347	3	between 19th -20th	DATE
ijtc-719	348	1	wang	PERSON
ijtc-719	348	2	j., skidmore	ORG
ijtc-719	348	3	m., wu	PERSON
ijtc-719	348	4	q., & wang	ORG
ijtc-719	348	5	s.	PERSON
ijtc-719	348	6	2022	CARDINAL
ijtc-719	350	1	44(9	CARDINAL
ijtc-719	350	2	1311–1340	CARDINAL
ijtc-719	351	1	a. a.	PERSON
ijtc-719	351	2	2003	DATE
ijtc-719	352	1	nigeria	GPE
ijtc-719	353	1	jimsy colour	PERSON
ijtc-719	354	1	zdrazil	GPE
ijtc-719	354	2	p., & pernica	ORG
ijtc-719	354	3	2021	CARDINAL
ijtc-719	356	1	central european journal of public policy	ORG
ijtc-719	356	2	15(5	CARDINAL
ijtc-719	356	3	55–66	CARDINAL