id	sid	eid	entity	type
ijtc-796	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-796	1	2	2714-9838	CARDINAL
ijtc-796	1	3	2714-9846	CARDINAL
ijtc-796	1	4	4	CARDINAL
ijtc-796	1	5	4	CARDINAL
ijtc-796	1	6	2023	CARDINAL
ijtc-796	2	1	782-798 782	QUANTITY
ijtc-796	2	2	ilomata international journal of tax & accounting	ORG
ijtc-796	2	3	philippine	NORP
ijtc-796	2	4	eddie i. aguilar university	PERSON
ijtc-796	2	5	mindanao	GPE
ijtc-796	2	6	aguilar_lordeddie@umindanao.edu.ph	ORG
ijtc-796	2	7	july 20	DATE
ijtc-796	2	8	2023	CARDINAL
ijtc-796	2	9	october 18	DATE
ijtc-796	2	10	2023	CARDINAL
ijtc-796	2	11	october 31	DATE
ijtc-796	2	12	2023	CARDINAL
ijtc-796	2	13	aguilar, l,	ORG
ijtc-796	2	14	2023	CARDINAL
ijtc-796	3	1	philippine	NORP
ijtc-796	4	1	ilomata international journal of tax and accounting	ORG
ijtc-796	4	2	4(4	CARDINAL
ijtc-796	4	3	782	CARDINAL
ijtc-796	9	1	110	CARDINAL
ijtc-796	10	1	davao city	GPE
ijtc-796	11	1	4.0	CARDINAL
ijtc-796	12	1	covid-19	PERSON
ijtc-796	12	2	philippines	GPE
ijtc-796	12	3	national tax research council	ORG
ijtc-796	12	4	2020	DATE
ijtc-796	13	1	the (department finance	ORG
ijtc-796	13	2	2021	CARDINAL
ijtc-796	13	3	only 17	CARDINAL
ijtc-796	13	4	2020	DATE
ijtc-796	13	5	44 percent	PERCENT
ijtc-796	13	6	the bureau of internal revenue	ORG
ijtc-796	14	1	filipino	LANGUAGE
ijtc-796	14	2	philippine	NORP
ijtc-796	14	3	2019	DATE
ijtc-796	15	1	philippine	NORP
ijtc-796	15	2	783	CARDINAL
ijtc-796	16	1	ilomata international journal of tax & accounting	ORG
ijtc-796	16	2	2021	CARDINAL
ijtc-796	17	1	2019	DATE
ijtc-796	18	1	philippines	GPE
ijtc-796	18	2	20	CARDINAL
ijtc-796	18	3	annually	DATE
ijtc-796	18	4	philippine	NORP
ijtc-796	18	5	2019	DATE
ijtc-796	19	1	covid-19	PRODUCT
ijtc-796	19	2	2022	CARDINAL
ijtc-796	20	1	congress	ORG
ijtc-796	20	2	2017	DATE
ijtc-796	20	3	filipino	NORP
ijtc-796	21	1	2019	DATE
ijtc-796	22	1	zambia	GPE
ijtc-796	23	1	kishura	PERSON
ijtc-796	23	2	2020	DATE
ijtc-796	23	3	tanzania	GPE
ijtc-796	24	1	s. k. singh	PERSON
ijtc-796	24	2	2020	DATE
ijtc-796	25	1	bangko sentral pilipinas	ORG
ijtc-796	25	2	2022	CARDINAL
ijtc-796	26	1	today	DATE
ijtc-796	26	2	kovac & klun	ORG
ijtc-796	26	3	2021	DATE
ijtc-796	27	1	philippine	NORP
ijtc-796	27	2	filipinos	NORP
ijtc-796	27	3	2017	DATE
ijtc-796	28	1	philippines	GPE
ijtc-796	29	1	two	CARDINAL
ijtc-796	31	1	davis	ORG
ijtc-796	31	2	1985	DATE
ijtc-796	32	1	two	CARDINAL
ijtc-796	33	1	philippine	NORP
ijtc-796	33	2	784	CARDINAL
ijtc-796	33	3	ilomata international journal of tax & accounting	ORG
ijtc-796	33	4	najib & fahma	ORG
ijtc-796	33	5	2020	DATE
ijtc-796	34	1	olushola & abiola	ORG
ijtc-796	34	2	2017	DATE
ijtc-796	35	1	2018	DATE
ijtc-796	36	1	2000	DATE
ijtc-796	37	1	2008	DATE
ijtc-796	38	1	herget & steinmüller	ORG
ijtc-796	38	2	krey	GPE
ijtc-796	38	3	2021	DATE
ijtc-796	39	1	2017	DATE
ijtc-796	40	1	othman	GPE
ijtc-796	40	2	2012	DATE
ijtc-796	41	1	2019	DATE
ijtc-796	42	1	2003	DATE
ijtc-796	43	1	four	CARDINAL
ijtc-796	45	1	2020	DATE
ijtc-796	46	1	2018	DATE
ijtc-796	47	1	philippine	NORP
ijtc-796	47	2	785	CARDINAL
ijtc-796	48	1	ilomata international journal of tax & accounting	ORG
ijtc-796	48	2	blut et al.	ORG
ijtc-796	48	3	2022	CARDINAL
ijtc-796	49	1	williams et al.	PERSON
ijtc-796	49	2	2011	DATE
ijtc-796	50	1	2012	DATE
ijtc-796	50	2	2	CARDINAL
ijtc-796	50	3	three	CARDINAL
ijtc-796	50	4	dwivedi et al.	PERSON
ijtc-796	50	5	2020	DATE
ijtc-796	51	1	dwivedi et al.	PERSON
ijtc-796	51	2	2019	DATE
ijtc-796	53	1	ann et al.	PERSON
ijtc-796	53	2	2021	CARDINAL
ijtc-796	53	3	70%	PERCENT
ijtc-796	54	1	2015	DATE
ijtc-796	56	1	creswell	ORG
ijtc-796	56	2	2009	DATE
ijtc-796	58	1	yong & pearce	ORG
ijtc-796	58	2	2013	DATE
ijtc-796	59	1	2018	DATE
ijtc-796	63	1	110	CARDINAL
ijtc-796	63	2	philippine	NORP
ijtc-796	63	3	786	CARDINAL
ijtc-796	63	4	ilomata international journal of tax & accounting	ORG
ijtc-796	64	1	memon et al.	GPE
ijtc-796	64	2	2017	DATE
ijtc-796	64	3	100	CARDINAL
ijtc-796	67	1	two	CARDINAL
ijtc-796	68	1	first	ORDINAL
ijtc-796	68	2	fgd	ORG
ijtc-796	68	3	three	CARDINAL
ijtc-796	68	4	3	CARDINAL
ijtc-796	70	1	63	CARDINAL
ijtc-796	71	1	fgd	ORG
ijtc-796	73	1	63	CARDINAL
ijtc-796	75	1	fgd	ORG
ijtc-796	75	2	60	CARDINAL
ijtc-796	76	1	five	CARDINAL
ijtc-796	76	2	5	CARDINAL
ijtc-796	76	3	4	CARDINAL
ijtc-796	76	4	3	CARDINAL
ijtc-796	76	5	2	CARDINAL
ijtc-796	76	6	1	CARDINAL
ijtc-796	77	1	1	CARDINAL
ijtc-796	78	1	1	CARDINAL
ijtc-796	78	2	philippine	NORP
ijtc-796	78	3	787	CARDINAL
ijtc-796	78	4	ilomata international journal of tax & accounting	ORG
ijtc-796	78	5	1	CARDINAL
ijtc-796	78	6	0.917	CARDINAL
ijtc-796	78	7	0.60	CARDINAL
ijtc-796	79	1	bartlett	PERSON
ijtc-796	79	2	6502.795	CARDINAL
ijtc-796	79	3	1431	CARDINAL
ijtc-796	79	4	0.000	CARDINAL
ijtc-796	79	5	less than 0.05	CARDINAL
ijtc-796	80	1	1	CARDINAL
ijtc-796	80	2	0.947	CARDINAL
ijtc-796	80	3	sphericity approx	FAC
ijtc-796	82	1	6502.795 degree	QUANTITY
ijtc-796	82	2	1431	CARDINAL
ijtc-796	83	1	2023	CARDINAL
ijtc-796	83	2	2	CARDINAL
ijtc-796	84	1	six	CARDINAL
ijtc-796	84	2	±0.50	GPE
ijtc-796	85	1	fifty (50	CARDINAL
ijtc-796	85	2	sixty	CARDINAL
ijtc-796	85	3	60	CARDINAL
ijtc-796	85	4	six	CARDINAL
ijtc-796	86	1	ten	CARDINAL
ijtc-796	86	2	58	DATE
ijtc-796	86	3	60	DATE
ijtc-796	86	4	37	DATE
ijtc-796	86	5	59	DATE
ijtc-796	86	6	57	DATE
ijtc-796	86	7	56	DATE
ijtc-796	86	8	32	DATE
ijtc-796	86	9	24	DATE
ijtc-796	86	10	33	DATE
ijtc-796	86	11	55	DATE
ijtc-796	86	12	±0.50	ORG
ijtc-796	88	1	2	CARDINAL
ijtc-796	88	2	1	CARDINAL
ijtc-796	88	3	2	CARDINAL
ijtc-796	88	4	3	CARDINAL
ijtc-796	88	5	4	CARDINAL
ijtc-796	88	6	5	CARDINAL
ijtc-796	88	7	6	CARDINAL
ijtc-796	88	8	0.806	CARDINAL
ijtc-796	88	9	0.804	CARDINAL
ijtc-796	88	10	0.718	CARDINAL
ijtc-796	88	11	0.713	CARDINAL
ijtc-796	88	12	item_1 0.705	ORG
ijtc-796	88	13	0.704	CARDINAL
ijtc-796	88	14	0.683	CARDINAL
ijtc-796	88	15	philippine	NORP
ijtc-796	88	16	788	CARDINAL
ijtc-796	89	1	ilomata international journal of tax & accounting	ORG
ijtc-796	89	2	0.663 item_6	MONEY
ijtc-796	89	3	0.645	CARDINAL
ijtc-796	89	4	0.619	CARDINAL
ijtc-796	89	5	0.758	CARDINAL
ijtc-796	89	6	0.750	CARDINAL
ijtc-796	89	7	0.722	CARDINAL
ijtc-796	89	8	0.705	CARDINAL
ijtc-796	89	9	0.686	CARDINAL
ijtc-796	89	10	0.674	CARDINAL
ijtc-796	89	11	0.641 item_43	MONEY
ijtc-796	89	12	0.618	CARDINAL
ijtc-796	89	13	0.605	CARDINAL
ijtc-796	89	14	0.592	CARDINAL
ijtc-796	89	15	0.577	CARDINAL
ijtc-796	89	16	0.549	CARDINAL
ijtc-796	89	17	0.712 item_31	MONEY
ijtc-796	89	18	0.676	CARDINAL
ijtc-796	89	19	0.661	CARDINAL
ijtc-796	89	20	0.627	CARDINAL
ijtc-796	89	21	0.529	CARDINAL
ijtc-796	89	22	0.521	CARDINAL
ijtc-796	89	23	0.785	CARDINAL
ijtc-796	89	24	0.781	CARDINAL
ijtc-796	89	25	0.780	CARDINAL
ijtc-796	89	26	0.693	CARDINAL
ijtc-796	90	1	0.558	CARDINAL
ijtc-796	90	2	0.547	CARDINAL
ijtc-796	90	3	0.594	CARDINAL
ijtc-796	90	4	0.579	CARDINAL
ijtc-796	90	5	0.576	CARDINAL
ijtc-796	90	6	0.542	CARDINAL
ijtc-796	90	7	0.528	CARDINAL
ijtc-796	90	8	0.512	CARDINAL
ijtc-796	90	9	0.506	CARDINAL
ijtc-796	90	10	0.833	CARDINAL
ijtc-796	90	11	0.772	CARDINAL
ijtc-796	90	12	0.688	CARDINAL
ijtc-796	90	13	0.608	CARDINAL
ijtc-796	90	14	2023	CARDINAL
ijtc-796	90	15	philippine	NORP
ijtc-796	90	16	789	CARDINAL
ijtc-796	90	17	ilomata international journal of tax & accounting	ORG
ijtc-796	90	18	3	CARDINAL
ijtc-796	90	19	12	CARDINAL
ijtc-796	91	1	0.848 q10	CARDINAL
ijtc-796	92	1	0.806	CARDINAL
ijtc-796	94	1	0.782	CARDINAL
ijtc-796	95	1	0.718 q4	CARDINAL
ijtc-796	96	1	0.713	CARDINAL
ijtc-796	97	1	0.705	CARDINAL
ijtc-796	98	1	0.704 q5	PERSON
ijtc-796	99	1	0.683	CARDINAL
ijtc-796	100	1	0.663	CARDINAL
ijtc-796	101	1	0.645	CARDINAL
ijtc-796	102	1	0.619	CARDINAL
ijtc-796	102	2	13	CARDINAL
ijtc-796	102	3	0.758	CARDINAL
ijtc-796	103	1	0.750	CARDINAL
ijtc-796	104	1	0.722 q54	QUANTITY
ijtc-796	105	1	0.705	CARDINAL
ijtc-796	106	1	0.686	CARDINAL
ijtc-796	107	1	0.674	CARDINAL
ijtc-796	107	2	first	ORDINAL
ijtc-796	108	1	0.641	CARDINAL
ijtc-796	109	1	0.638	CARDINAL
ijtc-796	112	1	0.592	CARDINAL
ijtc-796	113	1	0.577	CARDINAL
ijtc-796	113	2	philippine	NORP
ijtc-796	113	3	790	CARDINAL
ijtc-796	114	1	ilomata international journal of tax & accounting	ORG
ijtc-796	115	1	0.549	CARDINAL
ijtc-796	115	2	8	CARDINAL
ijtc-796	118	1	0.750	CARDINAL
ijtc-796	119	1	0.722	CARDINAL
ijtc-796	120	1	0.705	CARDINAL
ijtc-796	121	1	0.686	CARDINAL
ijtc-796	122	1	0.674	CARDINAL
ijtc-796	123	1	0.641	CARDINAL
ijtc-796	124	1	0.638	CARDINAL
ijtc-796	124	2	6	CARDINAL
ijtc-796	126	1	0.750	CARDINAL
ijtc-796	127	1	0.722	CARDINAL
ijtc-796	127	2	0.705	CARDINAL
ijtc-796	128	1	0.686	CARDINAL
ijtc-796	129	1	0.674	CARDINAL
ijtc-796	129	2	7	CARDINAL
ijtc-796	131	1	0.5944	CARDINAL
ijtc-796	132	1	0.579	CARDINAL
ijtc-796	133	1	0.576 q34	MONEY
ijtc-796	134	1	0.542 q35	CARDINAL
ijtc-796	135	1	0.528	CARDINAL
ijtc-796	137	1	0.506	CARDINAL
ijtc-796	137	2	4	CARDINAL
ijtc-796	138	1	0.833	CARDINAL
ijtc-796	138	2	philippine	NORP
ijtc-796	138	3	791	CARDINAL
ijtc-796	139	1	ilomata international journal of tax & accounting	ORG
ijtc-796	140	1	0.772	CARDINAL
ijtc-796	141	1	0.688	CARDINAL
ijtc-796	142	1	0.608	CARDINAL
ijtc-796	142	2	2023	CARDINAL
ijtc-796	145	1	.663	CARDINAL
ijtc-796	146	1	davis	ORG
ijtc-796	146	2	1985	DATE
ijtc-796	146	3	five	CARDINAL
ijtc-796	147	1	2016	DATE
ijtc-796	148	1	2020	DATE
ijtc-796	151	1	.750	CARDINAL
ijtc-796	152	1	first	ORDINAL
ijtc-796	153	1	ligon et al	PERSON
ijtc-796	154	1	2019	DATE
ijtc-796	156	1	philippine	NORP
ijtc-796	156	2	792	CARDINAL
ijtc-796	157	1	ilomata international journal of tax & accounting	ORG
ijtc-796	157	2	al-debei et al.	ORG
ijtc-796	157	3	2015	DATE
ijtc-796	162	1	2019	DATE
ijtc-796	164	1	2021	CARDINAL
ijtc-796	168	1	abdul aziz	PERSON
ijtc-796	168	2	2016	DATE
ijtc-796	170	1	s. singh & srivastava	ORG
ijtc-796	170	2	2018	DATE
ijtc-796	174	1	philippine	NORP
ijtc-796	174	2	793	CARDINAL
ijtc-796	174	3	ilomata international journal of tax & accounting	ORG
ijtc-796	175	1	2016	DATE
ijtc-796	177	1	moorthy et al.	PERSON
ijtc-796	177	2	2022	CARDINAL
ijtc-796	182	1	.688	CARDINAL
ijtc-796	182	2	.608	DATE
ijtc-796	183	1	azam et al.	PERSON
ijtc-796	183	2	2021	CARDINAL
ijtc-796	183	3	one	CARDINAL
ijtc-796	184	1	2016	DATE
ijtc-796	186	1	4	CARDINAL
ijtc-796	187	1	first	ORDINAL
ijtc-796	187	2	52.956 percent	PERCENT
ijtc-796	187	3	28.596	CARDINAL
ijtc-796	187	4	12	CARDINAL
ijtc-796	188	1	second	ORDINAL
ijtc-796	188	2	7.085 percent	PERCENT
ijtc-796	188	3	second	ORDINAL
ijtc-796	188	4	3.826	CARDINAL
ijtc-796	188	5	six	CARDINAL
ijtc-796	189	1	third	ORDINAL
ijtc-796	189	2	4.667 percent	PERCENT
ijtc-796	189	3	2.520	CARDINAL
ijtc-796	189	4	8	CARDINAL
ijtc-796	190	1	fourth	ORDINAL
ijtc-796	190	2	1.792	CARDINAL
ijtc-796	190	3	3.318 percent	PERCENT
ijtc-796	190	4	six	CARDINAL
ijtc-796	191	1	4	CARDINAL
ijtc-796	191	2	28.596	CARDINAL
ijtc-796	192	1	3.826 7.085 60.041	CARDINAL
ijtc-796	192	2	2.520	CARDINAL
ijtc-796	192	3	1.792	CARDINAL
ijtc-796	192	4	1.384	CARDINAL
ijtc-796	192	5	1.314 2.434 73.023	CARDINAL
ijtc-796	192	6	2023	CARDINAL
ijtc-796	192	7	philippine	NORP
ijtc-796	193	1	794	CARDINAL
ijtc-796	194	1	ilomata international journal of tax & accounting	ORG
ijtc-796	194	2	fifth	ORDINAL
ijtc-796	194	3	1.384	CARDINAL
ijtc-796	194	4	2.563 percent	PERCENT
ijtc-796	194	5	seven	CARDINAL
ijtc-796	195	1	1.314	CARDINAL
ijtc-796	195	2	2.434 percent	PERCENT
ijtc-796	196	1	60	CARDINAL
ijtc-796	196	2	six	CARDINAL
ijtc-796	196	3	50	CARDINAL
ijtc-796	197	1	73.023 percent	PERCENT
ijtc-796	198	1	26.977 percent	PERCENT
ijtc-796	199	1	2	CARDINAL
ijtc-796	200	1	six	CARDINAL
ijtc-796	201	1	50	CARDINAL
ijtc-796	201	2	six	CARDINAL
ijtc-796	204	1	2	CARDINAL
ijtc-796	205	1	philippine	NORP
ijtc-796	205	2	795	CARDINAL
ijtc-796	205	3	ilomata international journal of tax & accounting	ORG
ijtc-796	207	1	six	CARDINAL
ijtc-796	210	1	covid-19	PERSON
ijtc-796	212	1	one	CARDINAL
ijtc-796	220	1	philippine	NORP
ijtc-796	220	2	796	CARDINAL
ijtc-796	220	3	ilomata international journal of tax & accounting	ORG
ijtc-796	220	4	abdul aziz	PERSON
ijtc-796	220	5	s.	PERSON
ijtc-796	220	6	2016	DATE
ijtc-796	222	1	international journal of economics	ORG
ijtc-796	222	2	6(4s	CARDINAL
ijtc-796	222	3	78–84	CARDINAL
ijtc-796	223	1	al-debei	PERSON
ijtc-796	223	2	m. m.	PERSON
ijtc-796	223	3	akroush	PERSON
ijtc-796	223	4	m. n., & ashouri	PERSON
ijtc-796	223	5	m. i.	PERSON
ijtc-796	223	6	2015	DATE
ijtc-796	226	1	n. y.,	PERSON
ijtc-796	226	2	m. e.	PERSON
ijtc-796	226	3	2021	CARDINAL
ijtc-796	227	1	saudi arabia	GPE
ijtc-796	228	1	international journal of computer science & network security	ORG
ijtc-796	228	2	21(6	CARDINAL
ijtc-796	228	3	222–230	CARDINAL
ijtc-796	229	1	ann, s.	ORG
ijtc-796	229	2	j., & vongurai	ORG
ijtc-796	229	3	r.	PERSON
ijtc-796	229	4	2021	CARDINAL
ijtc-796	230	1	phnom penh	GPE
ijtc-796	230	2	cambodia	GPE
ijtc-796	231	1	the journal of asian finance	ORG
ijtc-796	231	2	8(7	CARDINAL
ijtc-796	231	3	79–90	CARDINAL
ijtc-796	232	1	https://doi.org/10.13106/jafeb.2021.vol8.no7.0079 azam	PERSON
ijtc-796	232	2	m. s.	PERSON
ijtc-796	232	3	m. r. h. k.	PERSON
ijtc-796	232	4	s. a. k.	PERSON
ijtc-796	232	5	2021	CARDINAL
ijtc-796	233	1	bangladesh	GPE
ijtc-796	235	1	bangko sentral pilipinas	PERSON
ijtc-796	236	1	2022	CARDINAL
ijtc-796	238	1	bsp.gov.ph	PERSON
ijtc-796	239	1	philippine	NORP
ijtc-796	240	1	2019	DATE
ijtc-796	241	1	philippines	GPE
ijtc-796	242	1	https://responsiblefinanceforum.org/wpcontent/uploads/2020/02/the_state_of_digital_payments_in_the_philippines-feb20.pdf blut	PERSON
ijtc-796	242	2	m., chong, a.	PERSON
ijtc-796	242	3	z., & venkatesh	ORG
ijtc-796	242	4	2022	CARDINAL
ijtc-796	243	1	the red ocean	LOC
ijtc-796	245	1	chaouali	NORP
ijtc-796	245	2	w.	PERSON
ijtc-796	245	3	yahia	PERSON
ijtc-796	245	4	i. b.	PERSON
ijtc-796	245	5	l., & triki,	ORG
ijtc-796	245	6	a.	PERSON
ijtc-796	245	7	2016	DATE
ijtc-796	247	1	27(2	CARDINAL
ijtc-796	247	2	161–176	CARDINAL
ijtc-796	248	1	m. r. d.	PERSON
ijtc-796	248	2	2017	CARDINAL
ijtc-796	249	1	philippines	GPE
ijtc-796	250	1	dlsu research congress	ORG
ijtc-796	251	1	creswell	ORG
ijtc-796	251	2	j. w.	PERSON
ijtc-796	251	3	2009	DATE
ijtc-796	254	1	davis	PERSON
ijtc-796	254	2	f. d.	PERSON
ijtc-796	254	3	1985	DATE
ijtc-796	257	1	2021	CARDINAL
ijtc-796	258	1	almost 100 percent	PERCENT
ijtc-796	258	2	annual	DATE
ijtc-796	258	3	this year	DATE
ijtc-796	259	1	https://www.dof.gov.ph/almost-100-percent-of-annual-itrs-filed-online-thisyear/#:~:text=as%20for%20electronic%20tax%20payments,through%20e%2dchannels%	GPE
ijtc-796	259	2	20in%202015	DATE
ijtc-796	260	1	philippine	NORP
ijtc-796	260	2	797	CARDINAL
ijtc-796	260	3	ilomata international journal of tax & accounting	ORG
ijtc-796	260	4	y. k.	PERSON
ijtc-796	260	5	rana	PERSON
ijtc-796	260	6	n. p.	PERSON
ijtc-796	260	7	jeyaraj, a.	PERSON
ijtc-796	260	8	clement	PERSON
ijtc-796	260	9	m., & williams	ORG
ijtc-796	260	10	m. d.	PERSON
ijtc-796	260	11	2019	DATE
ijtc-796	262	1	719–734	CARDINAL
ijtc-796	263	1	dwivedi	PERSON
ijtc-796	263	2	y. k.	PERSON
ijtc-796	263	3	rana	PERSON
ijtc-796	263	4	n. p.	PERSON
ijtc-796	263	5	tamilmani	PERSON
ijtc-796	263	6	k., & raman	ORG
ijtc-796	263	7	r.	NORP
ijtc-796	263	8	2020	DATE
ijtc-796	265	1	36	CARDINAL
ijtc-796	266	1	n., & steinmüller	ORG
ijtc-796	266	2	krey	GPE
ijtc-796	266	3	2021	CARDINAL
ijtc-796	267	1	covid-19	PERSON
ijtc-796	267	2	germany	GPE
ijtc-796	268	1	ibidunmoye	PERSON
ijtc-796	268	2	w.	PERSON
ijtc-796	268	3	2018	DATE
ijtc-796	271	1	2015	CARDINAL
ijtc-796	272	1	indonesia	GPE
ijtc-796	273	1	procedia computer science	ORG
ijtc-796	273	2	59	CARDINAL
ijtc-796	273	3	214–220	CARDINAL
ijtc-796	273	4	kishura	PERSON
ijtc-796	273	5	2020	DATE
ijtc-796	274	1	tanzania	GPE
ijtc-796	275	1	kovac	GPE
ijtc-796	275	2	p., & klun	ORG
ijtc-796	275	3	m.	PERSON
ijtc-796	275	4	2021	CARDINAL
ijtc-796	276	1	the slovenian tax administration	ORG
ijtc-796	276	2	covid-19	PERSON
ijtc-796	277	1	europe	LOC
ijtc-796	277	2	23(4	CARDINAL
ijtc-796	277	3	234–250	CARDINAL
ijtc-796	278	1	memon	GPE
ijtc-796	278	2	m. h.	PERSON
ijtc-796	278	3	li	PERSON
ijtc-796	278	4	j.-p.	GPE
ijtc-796	278	5	memon	GPE
ijtc-796	278	6	i., & arain	ORG
ijtc-796	278	7	q. a.	PERSON
ijtc-796	278	8	2017	CARDINAL
ijtc-796	279	1	geo	PERSON
ijtc-796	280	1	15377–15411	CARDINAL
ijtc-796	281	1	https://doi.org/10.1007/s11042-016-3834-z moorthy	PERSON
ijtc-796	281	2	r.	NORP
ijtc-796	281	3	gill	GPE
ijtc-796	281	4	s. s.	PERSON
ijtc-796	281	5	selvadurai	GPE
ijtc-796	281	6	s., & gurunathan	ORG
ijtc-796	281	7	a.	PERSON
ijtc-796	281	8	2022	CARDINAL
ijtc-796	282	1	covid-19	ORG
ijtc-796	282	2	malaysia	GPE
ijtc-796	283	1	switzerland	GPE
ijtc-796	284	1	najib	PERSON
ijtc-796	284	2	m., & fahma	ORG
ijtc-796	284	3	2020	DATE
ijtc-796	285	1	indonesian	NORP
ijtc-796	286	1	1702–1708	DATE
ijtc-796	286	2	national tax research council	ORG
ijtc-796	287	1	2020	DATE
ijtc-796	288	1	ntrc tax research journal	ORG
ijtc-796	288	2	philippine tax administration	ORG
ijtc-796	289	1	s., & bananuka	ORG
ijtc-796	289	2	j.	PERSON
ijtc-796	289	3	2019	DATE
ijtc-796	291	1	journal of economics	ORG
ijtc-796	292	1	nwaeze	GPE
ijtc-796	292	2	2022	CARDINAL
ijtc-796	294	1	olushola	ORG
ijtc-796	294	2	t., & abiola	ORG
ijtc-796	294	3	j. o.	PERSON
ijtc-796	294	4	2017	CARDINAL
ijtc-796	296	1	4(11	CARDINAL
ijtc-796	296	2	70–83	DATE
ijtc-796	296	3	othman	PERSON
ijtc-796	296	4	r.	NORP
ijtc-796	296	5	2012	DATE
ijtc-796	297	1	malaysia	GPE
ijtc-796	298	1	philippine	NORP
ijtc-796	298	2	798	CARDINAL
ijtc-796	299	1	ilomata international journal of tax & accounting	ORG
ijtc-796	299	2	m. j. u.	PERSON
ijtc-796	299	3	uddin	NORP
ijtc-796	299	4	r., & hassan	ORG
ijtc-796	299	5	m.	PERSON
ijtc-796	299	6	2019	DATE
ijtc-796	301	1	166–188	CARDINAL
ijtc-796	302	1	sena abrahão	PERSON
ijtc-796	302	2	r.	NORP
ijtc-796	302	3	moriguchi	GPE
ijtc-796	302	4	s., & andrade	ORG
ijtc-796	302	5	d.	PERSON
ijtc-796	302	6	2016	DATE
ijtc-796	304	1	1473b6d95a1953279f1f8dc97bfd0ea348b8794e8fff147d6f880701af56ab2ff24 4a4699c7b1cb315&originregion	CARDINAL
ijtc-796	304	2	shafie,	ORG
ijtc-796	304	3	i. s. m., yusof	PERSON
ijtc-796	304	4	y. l. m.	PERSON
ijtc-796	304	5	mahmood, a. n.	PERSON
ijtc-796	304	6	n. i. m.	PERSON
ijtc-796	304	7	jamal	GPE
ijtc-796	304	8	h. z.	PERSON
ijtc-796	304	9	n. h. a. a.	ORG
ijtc-796	304	10	2020	DATE
ijtc-796	305	1	malaysia	GPE
ijtc-796	306	1	4(2	CARDINAL
ijtc-796	306	2	simatele	PERSON
ijtc-796	306	3	m.	PERSON
ijtc-796	306	4	2021	CARDINAL
ijtc-796	307	1	zimbabwe	GPE
ijtc-796	308	1	africa	LOC
ijtc-796	308	2	17(1	DATE
ijtc-796	308	3	1–11	CARDINAL
ijtc-796	309	1	singh	GPE
ijtc-796	309	2	s. k.	PERSON
ijtc-796	309	3	2020	DATE
ijtc-796	310	1	india	GPE
ijtc-796	311	1	singh	GPE
ijtc-796	311	2	s., & srivastava	ORG
ijtc-796	311	3	r. k.	PERSON
ijtc-796	311	4	2018	DATE
ijtc-796	312	1	india	GPE
ijtc-796	313	1	international journal of bank	ORG
ijtc-796	314	1	j. j.	PERSON
ijtc-796	314	2	2017	CARDINAL
ijtc-796	316	1	p. n., & phiri	PERSON
ijtc-796	316	2	j. (	PERSON
ijtc-796	316	3	2019	DATE
ijtc-796	317	1	zambia	GPE
ijtc-796	318	1	7(2	CARDINAL
ijtc-796	318	2	908–918	CARDINAL
ijtc-796	319	1	& bala	PERSON
ijtc-796	319	2	2008	DATE
ijtc-796	320	1	3	CARDINAL
ijtc-796	321	1	39(2	CARDINAL
ijtc-796	321	2	273–315	GPE
ijtc-796	322	1	f. d.	PERSON
ijtc-796	322	2	2000	DATE
ijtc-796	323	1	four	CARDINAL
ijtc-796	324	1	46(2	CARDINAL
ijtc-796	324	2	186–204	CARDINAL
ijtc-796	325	1	morris	PERSON
ijtc-796	325	2	m. g.	PERSON
ijtc-796	325	3	davis	PERSON
ijtc-796	325	4	g. b.	PERSON
ijtc-796	325	5	f. d.	PERSON
ijtc-796	325	6	2003	DATE
ijtc-796	327	1	quarterly	DATE
ijtc-796	327	2	425–478	DATE
ijtc-796	328	1	j. y.,	PERSON
ijtc-796	328	2	& xu	PERSON
ijtc-796	328	3	x.	GPE
ijtc-796	328	4	2012	DATE
ijtc-796	330	1	quarterly	DATE
ijtc-796	330	2	157–178	CARDINAL
ijtc-796	331	1	watkins	PERSON
ijtc-796	331	2	m. w.	PERSON
ijtc-796	331	3	2018	DATE
ijtc-796	333	1	219–246	CARDINAL
ijtc-796	334	1	williams	PERSON
ijtc-796	334	2	m., rana	PERSON
ijtc-796	334	3	dwivedi	PERSON
ijtc-796	334	4	2011	DATE
ijtc-796	336	1	yavwa	PERSON
ijtc-796	336	2	2018	DATE
ijtc-796	337	1	zambia	GPE
ijtc-796	337	2	2018	DATE
ijtc-796	337	3	356–360	DATE
ijtc-796	338	1	yong, a. g., & pearce	ORG
ijtc-796	338	2	s.	PERSON
ijtc-796	338	3	2013	DATE
ijtc-796	340	1	9(2	CARDINAL
ijtc-796	340	2	79–94	CARDINAL