id	sid	eid	entity	type
ijtc-844	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-844	1	2	2714-9838	CARDINAL
ijtc-844	1	3	2714-9846	CARDINAL
ijtc-844	1	4	4	CARDINAL
ijtc-844	1	5	3	CARDINAL
ijtc-844	1	6	2023	CARDINAL
ijtc-844	2	1	628	CARDINAL
ijtc-844	2	2	ilomata international journal of tax & accounting	ORG
ijtc-844	2	3	emilio pascal1	PERSON
ijtc-844	2	4	wijaya2	PERSON
ijtc-844	2	5	negara stan	PERSON
ijtc-844	2	6	indonesia 2universitas	ORG
ijtc-844	2	7	pembangunan nasional veteran	ORG
ijtc-844	2	8	jakarta	GPE
ijtc-844	2	9	indonesia	GPE
ijtc-844	2	10	may 20	DATE
ijtc-844	2	11	2023	CARDINAL
ijtc-844	2	12	july 29	DATE
ijtc-844	2	13	2023	CARDINAL
ijtc-844	2	14	july 31	DATE
ijtc-844	2	15	2023	CARDINAL
ijtc-844	3	1	wijaya	PERSON
ijtc-844	3	2	2021	CARDINAL
ijtc-844	4	1	ilomata international journal of tax and accounting	ORG
ijtc-844	4	2	4(3	CARDINAL
ijtc-844	4	3	628	CARDINAL
ijtc-844	5	1	the next eleven	DATE
ijtc-844	7	1	the world bank	ORG
ijtc-844	8	1	fdi	ORG
ijtc-844	8	2	fdi	ORG
ijtc-844	10	1	fdi	ORG
ijtc-844	12	1	two	CARDINAL
ijtc-844	13	1	fdi	ORG
ijtc-844	13	2	4.0	CARDINAL
ijtc-844	14	1	everyday	DATE
ijtc-844	16	1	apec	ORG
ijtc-844	16	2	brics	GPE
ijtc-844	16	3	g7	GPE
ijtc-844	16	4	g20	ORG
ijtc-844	16	5	oecd	ORG
ijtc-844	18	1	brics	GPE
ijtc-844	18	2	first	ORDINAL
ijtc-844	18	3	goldman sachs	ORG
ijtc-844	18	4	o'neill et al.	PERSON
ijtc-844	18	5	2005	DATE
ijtc-844	19	1	brics	GPE
ijtc-844	19	2	brazil	GPE
ijtc-844	19	3	russia	GPE
ijtc-844	19	4	india	GPE
ijtc-844	19	5	china	GPE
ijtc-844	20	1	629	CARDINAL
ijtc-844	20	2	ilomata international journal of tax & accounting	ORG
ijtc-844	20	3	a few years later	DATE
ijtc-844	20	4	goldman sachs	ORG
ijtc-844	20	5	next eleven	DATE
ijtc-844	21	1	philippines	GPE
ijtc-844	21	2	indonesia	GPE
ijtc-844	21	3	iran	GPE
ijtc-844	21	4	south korea	GPE
ijtc-844	21	5	mexico	GPE
ijtc-844	21	6	egypt	GPE
ijtc-844	21	7	nigeria	GPE
ijtc-844	21	8	pakistan	GPE
ijtc-844	21	9	turkey	GPE
ijtc-844	21	10	vietnam	GPE
ijtc-844	22	1	brics	GPE
ijtc-844	22	2	o'neill et al.	PERSON
ijtc-844	22	3	2005	DATE
ijtc-844	23	1	five	CARDINAL
ijtc-844	24	1	south korea	GPE
ijtc-844	24	2	one	CARDINAL
ijtc-844	24	3	wilson et al.	PERSON
ijtc-844	24	4	2007	DATE
ijtc-844	25	1	ortiz-ospina & roser	ORG
ijtc-844	25	2	2016	DATE
ijtc-844	26	1	oecd	ORG
ijtc-844	26	2	2014	DATE
ijtc-844	27	1	tanzi & zee	ORG
ijtc-844	27	2	2001	DATE
ijtc-844	28	1	smith & wight	ORG
ijtc-844	28	2	2007	DATE
ijtc-844	32	1	ortiz-ospina & roser	ORG
ijtc-844	32	2	2016	DATE
ijtc-844	33	1	salman et al.	PERSON
ijtc-844	33	2	2022	CARDINAL
ijtc-844	34	1	2001	DATE
ijtc-844	37	1	daily	DATE
ijtc-844	38	1	second	ORDINAL
ijtc-844	38	2	tanzi & zee	ORG
ijtc-844	38	3	2001	DATE
ijtc-844	40	1	third	ORDINAL
ijtc-844	40	2	tanzi & zee	ORG
ijtc-844	40	3	2001	DATE
ijtc-844	43	1	fourth	ORDINAL
ijtc-844	43	2	tanzi & zee	ORG
ijtc-844	43	3	2001	DATE
ijtc-844	44	1	630	CARDINAL
ijtc-844	44	2	ilomata international journal of tax & accounting	ORG
ijtc-844	46	1	1	CARDINAL
ijtc-844	47	1	goldman sachs	ORG
ijtc-844	47	2	n11	NORP
ijtc-844	48	1	i.	PERSON
ijtc-844	48	2	egypt	GPE
ijtc-844	48	3	2016	CARDINAL
ijtc-844	48	4	o'neill et al.	PERSON
ijtc-844	48	5	2005	DATE
ijtc-844	48	6	one	CARDINAL
ijtc-844	50	1	2016	DATE
ijtc-844	50	2	fdi	ORG
ijtc-844	51	1	fdi	ORG
ijtc-844	51	2	cit	ORG
ijtc-844	51	3	2020	DATE
ijtc-844	52	1	2023	CARDINAL
ijtc-844	52	2	fdi	ORG
ijtc-844	53	1	2005	DATE
ijtc-844	54	1	2013	DATE
ijtc-844	54	2	fdi	ORG
ijtc-844	54	3	631	CARDINAL
ijtc-844	54	4	ilomata international journal of tax & accounting	ORG
ijtc-844	54	5	aslam	ORG
ijtc-844	54	6	2015	DATE
ijtc-844	54	7	two	CARDINAL
ijtc-844	56	1	2022	CARDINAL
ijtc-844	57	1	inriama & setyowati	ORG
ijtc-844	57	2	2020	DATE
ijtc-844	57	3	fdi	ORG
ijtc-844	58	1	gnangnon	PERSON
ijtc-844	58	2	2017	CARDINAL
ijtc-844	58	3	cit	ORG
ijtc-844	59	1	fdi	ORG
ijtc-844	59	2	below 1.49%	PERCENT
ijtc-844	59	3	above 2.57%	PERCENT
ijtc-844	59	4	between 1.49% and 2.57%	PERCENT
ijtc-844	60	1	0.33%	PERCENT
ijtc-844	60	2	fdi	ORG
ijtc-844	61	1	gaspareniene et al	PERSON
ijtc-844	61	2	2022	CARDINAL
ijtc-844	61	3	two	CARDINAL
ijtc-844	62	1	first	ORDINAL
ijtc-844	62	2	second	ORDINAL
ijtc-844	65	1	indonesia	GPE
ijtc-844	65	2	fdi	ORG
ijtc-844	65	3	2016	DATE
ijtc-844	66	1	mohamed	PERSON
ijtc-844	66	2	2020	DATE
ijtc-844	66	3	egypt	GPE
ijtc-844	67	1	bangladesh	GPE
ijtc-844	67	2	islam	NORP
ijtc-844	67	3	2014	DATE
ijtc-844	69	1	fdi	ORG
ijtc-844	69	2	iran	GPE
ijtc-844	69	3	2018	DATE
ijtc-844	70	1	fdi	ORG
ijtc-844	70	2	mexican	NORP
ijtc-844	70	3	mühlen & escobar	ORG
ijtc-844	70	4	2020	DATE
ijtc-844	71	1	nigeria	GPE
ijtc-844	71	2	fdi	ORG
ijtc-844	71	3	osabohien et al.	PERSON
ijtc-844	71	4	2020	DATE
ijtc-844	72	1	fdi	ORG
ijtc-844	72	2	pakistan	GPE
ijtc-844	72	3	rehman	GPE
ijtc-844	72	4	2016	DATE
ijtc-844	73	1	vietnam	GPE
ijtc-844	73	2	2017	DATE
ijtc-844	74	1	south korean	NORP
ijtc-844	74	2	kim	PERSON
ijtc-844	74	3	2015	DATE
ijtc-844	75	1	philippines	GPE
ijtc-844	75	2	wijaya 632	FAC
ijtc-844	75	3	ilomata international journal of tax & accounting	ORG
ijtc-844	75	4	southeast asia	LOC
ijtc-844	75	5	aldaba & quejada	ORG
ijtc-844	75	6	2022	CARDINAL
ijtc-844	76	1	turkey	GPE
ijtc-844	76	2	temiz & gökmen	ORG
ijtc-844	76	3	2014	DATE
ijtc-844	77	1	cao & birchenall	ORG
ijtc-844	77	2	2013	DATE
ijtc-844	78	1	widyawati	ORG
ijtc-844	78	2	2017	CARDINAL
ijtc-844	78	3	indonesia	GPE
ijtc-844	80	1	indonesia	GPE
ijtc-844	81	1	pakistan	GPE
ijtc-844	81	2	pakistan	GPE
ijtc-844	81	3	rehman et al.	PERSON
ijtc-844	81	4	2015	DATE
ijtc-844	82	1	pakistan	GPE
ijtc-844	83	1	bangladesh	GPE
ijtc-844	83	2	ferdous et al.	PERSON
ijtc-844	83	3	2021	CARDINAL
ijtc-844	84	1	nigeria	GPE
ijtc-844	84	2	2018	DATE
ijtc-844	85	1	nigeria	GPE
ijtc-844	86	1	nigeria	GPE
ijtc-844	86	2	pakistan	GPE
ijtc-844	86	3	iranian	NORP
ijtc-844	86	4	azadi & barati	ORG
ijtc-844	86	5	2013	DATE
ijtc-844	87	1	egypt	GPE
ijtc-844	87	2	2013	DATE
ijtc-844	88	1	egypt	GPE
ijtc-844	88	2	two to three	CARDINAL
ijtc-844	89	1	vietnam	GPE
ijtc-844	89	2	2016	DATE
ijtc-844	90	1	vietnam	GPE
ijtc-844	91	1	mexico	GPE
ijtc-844	91	2	2014	DATE
ijtc-844	92	1	turkey	GPE
ijtc-844	92	2	turkish	NORP
ijtc-844	93	1	turkish	NORP
ijtc-844	93	2	2012	DATE
ijtc-844	95	1	philippines	GPE
ijtc-844	95	2	2021	DATE
ijtc-844	96	1	one	CARDINAL
ijtc-844	97	1	south korea's	GPE
ijtc-844	97	2	2017	DATE
ijtc-844	98	1	south korea	GPE
ijtc-844	99	1	2002	DATE
ijtc-844	99	2	arab	NORP
ijtc-844	101	1	2008	DATE
ijtc-844	101	2	633	CARDINAL
ijtc-844	101	3	ilomata international journal of tax & accounting	ORG
ijtc-844	102	1	chaudhry & munir	ORG
ijtc-844	102	2	2010	DATE
ijtc-844	104	1	1975	DATE
ijtc-844	105	1	1991	DATE
ijtc-844	106	1	1992	DATE
ijtc-844	107	1	ghura	ORG
ijtc-844	107	2	1998	DATE
ijtc-844	108	1	gupta	GPE
ijtc-844	108	2	2007	DATE
ijtc-844	109	1	2010	DATE
ijtc-844	110	1	rodríguez	ORG
ijtc-844	110	2	2018	DATE
ijtc-844	111	1	stotsky & woldemariam	ORG
ijtc-844	111	2	1997	DATE
ijtc-844	112	1	2001	DATE
ijtc-844	114	1	2005	DATE
ijtc-844	114	2	sarmento	GPE
ijtc-844	114	3	2016	DATE
ijtc-844	117	1	davis	ORG
ijtc-844	117	2	2022	CARDINAL
ijtc-844	118	1	salman et al	PERSON
ijtc-844	119	1	2022	CARDINAL
ijtc-844	120	1	ajaz & ahmad	ORG
ijtc-844	120	2	2010	DATE
ijtc-844	121	1	2015	DATE
ijtc-844	122	1	asmah et al	PERSON
ijtc-844	123	1	2020	DATE
ijtc-844	125	1	brics	GPE
ijtc-844	125	2	fdi	ORG
ijtc-844	128	1	fdi	ORG
ijtc-844	128	2	634	CARDINAL
ijtc-844	128	3	ilomata international journal of tax & accounting	ORG
ijtc-844	128	4	2010	DATE
ijtc-844	128	5	2019	DATE
ijtc-844	129	1	secondary	ORDINAL
ijtc-844	129	2	world bank	ORG
ijtc-844	130	1	17	CARDINAL
ijtc-844	131	1	1	CARDINAL
ijtc-844	131	2	1	CARDINAL
ijtc-844	131	3	2021	CARDINAL
ijtc-844	132	1	2	CARDINAL
ijtc-844	132	2	2	CARDINAL
ijtc-844	132	3	lagrange	GPE
ijtc-844	132	4	3	CARDINAL
ijtc-844	132	5	2022	CARDINAL
ijtc-844	133	1	635	CARDINAL
ijtc-844	133	2	ilomata international journal of tax & accounting	ORG
ijtc-844	133	3	d'agostino et al.	PERSON
ijtc-844	133	4	1990	DATE
ijtc-844	134	1	more than one	CARDINAL
ijtc-844	134	2	2022	CARDINAL
ijtc-844	135	1	2019	DATE
ijtc-844	136	1	2022	CARDINAL
ijtc-844	137	1	3	CARDINAL
ijtc-844	140	1	agri.reg	PERSON
ijtc-844	140	2	ɛ	ORG
ijtc-844	140	3	wijaya 636	LAW
ijtc-844	140	4	ilomata international journal of tax & accounting	ORG
ijtc-844	140	5	4	CARDINAL
ijtc-844	140	6	11.78%	PERCENT
ijtc-844	141	1	nigeria	GPE
ijtc-844	141	2	3.37%	PERCENT
ijtc-844	141	3	2016	DATE
ijtc-844	142	1	2016	DATE
ijtc-844	142	2	nigeria	GPE
ijtc-844	143	1	2011	DATE
ijtc-844	143	2	18.68%	PERCENT
ijtc-844	144	1	one	CARDINAL
ijtc-844	144	2	turkey	GPE
ijtc-844	145	1	cetinkaya & marquez	ORG
ijtc-844	145	2	2017	CARDINAL
ijtc-844	145	3	turkey	GPE
ijtc-844	145	4	2002	DATE
ijtc-844	145	5	from 2005 to 2011	DATE
ijtc-844	145	6	124%	PERCENT
ijtc-844	146	1	12.24%	PERCENT
ijtc-844	146	2	pakistan	GPE
ijtc-844	146	3	25.13%	PERCENT
ijtc-844	147	1	pakistan	GPE
ijtc-844	147	2	rehman et al.	PERSON
ijtc-844	147	3	2015	DATE
ijtc-844	148	1	2019	DATE
ijtc-844	148	2	south korea	GPE
ijtc-844	148	3	1.62%	PERCENT
ijtc-844	149	1	yoon et al	PERSON
ijtc-844	149	2	2020	DATE
ijtc-844	149	3	south korea	GPE
ijtc-844	149	4	fta	PRODUCT
ijtc-844	150	1	1.85%	PERCENT
ijtc-844	151	1	2019	DATE
ijtc-844	151	2	egypt	GPE
ijtc-844	151	3	-0.2%	PERCENT
ijtc-844	152	1	egypt	GPE
ijtc-844	152	2	january 25, 2011	DATE
ijtc-844	152	3	kamaly	GPE
ijtc-844	152	4	2011	DATE
ijtc-844	153	1	2019	DATE
ijtc-844	153	2	fdi	ORG
ijtc-844	153	3	vietnam	GPE
ijtc-844	153	4	6.9%	PERCENT
ijtc-844	154	1	vietnam	GPE
ijtc-844	154	2	1987	DATE
ijtc-844	154	3	le & thanh	ORG
ijtc-844	154	4	1995	DATE
ijtc-844	156	1	iran	GPE
ijtc-844	156	2	2010	DATE
ijtc-844	157	1	ronaghi et al	PERSON
ijtc-844	158	1	2020	DATE
ijtc-844	158	2	wgi	ORG
ijtc-844	159	1	south korea	GPE
ijtc-844	159	2	2016	DATE
ijtc-844	159	3	1.11	CARDINAL
ijtc-844	160	1	kim	PERSON
ijtc-844	160	2	2016	DATE
ijtc-844	162	1	4	CARDINAL
ijtc-844	162	2	fdi	ORG
ijtc-844	162	3	11,78	CARDINAL
ijtc-844	162	4	1,85	CARDINAL
ijtc-844	162	5	12,58 1,42 -5,95 -0,49	DATE
ijtc-844	163	1	6,65	CARDINAL
ijtc-844	163	2	1,11 0,66	QUANTITY
ijtc-844	163	3	1,62	CARDINAL
ijtc-844	163	4	wijaya	PERSON
ijtc-844	163	5	637	CARDINAL
ijtc-844	163	6	ilomata international journal of tax & accounting	ORG
ijtc-844	163	7	18,68	CARDINAL
ijtc-844	163	8	6,9	CARDINAL
ijtc-844	163	9	1,11	CARDINAL
ijtc-844	163	10	17	CARDINAL
ijtc-844	163	11	5	CARDINAL
ijtc-844	164	1	first	ORDINAL
ijtc-844	165	1	0.00	CARDINAL
ijtc-844	165	2	5%	PERCENT
ijtc-844	168	1	0.00	CARDINAL
ijtc-844	168	2	5%	PERCENT
ijtc-844	170	1	0.76	CARDINAL
ijtc-844	170	2	5%	PERCENT
ijtc-844	172	1	5	CARDINAL
ijtc-844	173	1	0,00	CARDINAL
ijtc-844	173	2	lagrange	GPE
ijtc-844	173	3	0,00	CARDINAL
ijtc-844	173	4	17	CARDINAL
ijtc-844	173	5	6	CARDINAL
ijtc-844	174	1	0.06	CARDINAL
ijtc-844	174	2	5%	PERCENT
ijtc-844	175	1	5%	PERCENT
ijtc-844	175	2	0.35	CARDINAL
ijtc-844	177	1	0.03	CARDINAL
ijtc-844	177	2	5%	PERCENT
ijtc-844	178	1	6	CARDINAL
ijtc-844	179	1	0,06	CARDINAL
ijtc-844	179	2	0,35	CARDINAL
ijtc-844	180	1	0,03	CARDINAL
ijtc-844	180	2	17	CARDINAL
ijtc-844	180	3	7	CARDINAL
ijtc-844	180	4	fdi	ORG
ijtc-844	180	5	10	CARDINAL
ijtc-844	182	1	wijaya	PERSON
ijtc-844	182	2	638	CARDINAL
ijtc-844	182	3	ilomata international journal of tax & accounting	ORG
ijtc-844	182	4	7	CARDINAL
ijtc-844	182	5	3,26	CARDINAL
ijtc-844	183	1	2,66	CARDINAL
ijtc-844	183	2	3,97	CARDINAL
ijtc-844	184	1	17	CARDINAL
ijtc-844	184	2	baltagi & wu	ORG
ijtc-844	184	3	1999	DATE
ijtc-844	185	1	8	CARDINAL
ijtc-844	185	2	8	CARDINAL
ijtc-844	188	1	0,792	CARDINAL
ijtc-844	188	2	fdi	ORG
ijtc-844	188	3	0,15	MONEY
ijtc-844	188	4	0,087	CARDINAL
ijtc-844	188	5	0,16 0,11 1,48 0,138	ORG
ijtc-844	188	6	fdi	ORG
ijtc-844	188	7	0,28 -2,21 0,027	CARDINAL
ijtc-844	188	8	2,09 1,09	MONEY
ijtc-844	188	9	12,37 1,02	DATE
ijtc-844	188	10	0,000	CARDINAL
ijtc-844	189	1	0.00	CARDINAL
ijtc-844	189	2	17	CARDINAL
ijtc-844	189	3	0.00	CARDINAL
ijtc-844	190	1	two	CARDINAL
ijtc-844	190	2	two	CARDINAL
ijtc-844	190	3	one	CARDINAL
ijtc-844	190	4	t.t.	PERSON
ijtc-844	191	1	0.396	CARDINAL
ijtc-844	191	2	5%	PERCENT
ijtc-844	193	1	0.069	CARDINAL
ijtc-844	194	1	z	ORG
ijtc-844	194	2	0.044	CARDINAL
ijtc-844	195	1	fdi	ORG
ijtc-844	195	2	0.014	CARDINAL
ijtc-844	195	3	5%	PERCENT
ijtc-844	196	1	0.028	CARDINAL
ijtc-844	196	2	5%	PERCENT
ijtc-844	197	1	639	CARDINAL
ijtc-844	197	2	ilomata international journal of tax & accounting	ORG
ijtc-844	201	1	0.02	CARDINAL
ijtc-844	201	2	one percent	PERCENT
ijtc-844	201	3	0.02%	PERCENT
ijtc-844	202	1	z	ORG
ijtc-844	203	1	2008	DATE
ijtc-844	204	1	chaudhry & munir	ORG
ijtc-844	204	2	2010	DATE
ijtc-844	205	1	ghura	ORG
ijtc-844	205	2	1998	DATE
ijtc-844	206	1	gupta	GPE
ijtc-844	206	2	2007	DATE
ijtc-844	207	1	2001	DATE
ijtc-844	210	1	one percent	PERCENT
ijtc-844	210	2	0.16%	PERCENT
ijtc-844	212	1	1991	DATE
ijtc-844	214	1	0.25	CARDINAL
ijtc-844	214	2	one percent	PERCENT
ijtc-844	214	3	fdi	ORG
ijtc-844	214	4	0.25%	PERCENT
ijtc-844	217	1	2022	CARDINAL
ijtc-844	217	2	fdi	ORG
ijtc-844	218	1	2013	DATE
ijtc-844	218	2	fdi	ORG
ijtc-844	219	1	gaspareniene et al	PERSON
ijtc-844	220	1	2022	CARDINAL
ijtc-844	221	1	2012	DATE
ijtc-844	222	1	fdi	ORG
ijtc-844	223	1	one percent	PERCENT
ijtc-844	223	2	fdi	ORG
ijtc-844	223	3	0.63%	PERCENT
ijtc-844	225	1	mudambi et al	PERSON
ijtc-844	226	1	2013	DATE
ijtc-844	227	1	wijaya	PERSON
ijtc-844	227	2	640	CARDINAL
ijtc-844	227	3	ilomata international journal of tax & accounting	ORG
ijtc-844	228	1	2.09	CARDINAL
ijtc-844	228	2	0.028	CARDINAL
ijtc-844	229	1	one	CARDINAL
ijtc-844	229	2	2.09%	PERCENT
ijtc-844	231	1	2015	CARDINAL
ijtc-844	232	1	al	ORG
ijtc-844	232	2	2020	DATE
ijtc-844	234	1	yaru & raji	ORG
ijtc-844	234	2	2022	CARDINAL
ijtc-844	234	3	salman et al	PERSON
ijtc-844	235	1	2022	CARDINAL
ijtc-844	236	1	fdi	ORG
ijtc-844	237	1	fdi	ORG
ijtc-844	239	1	fdi	ORG
ijtc-844	242	1	fdi	ORG
ijtc-844	249	1	641	CARDINAL
ijtc-844	249	2	ilomata international journal of tax & accounting	ORG
ijtc-844	249	3	ajaz	GPE
ijtc-844	249	4	t., & ahmad	ORG
ijtc-844	249	5	e.	PERSON
ijtc-844	249	6	2010	DATE
ijtc-844	251	1	the pakistan development review	ORG
ijtc-844	251	2	49	DATE
ijtc-844	251	3	405–417	CARDINAL
ijtc-844	252	1	r. m.	PERSON
ijtc-844	252	2	a. d.	PERSON
ijtc-844	252	3	2022	CARDINAL
ijtc-844	254	1	economic research institute	ORG
ijtc-844	254	2	asean	GPE
ijtc-844	254	3	east asia	LOC
ijtc-844	255	1	aslam, a. l. m. (	ORG
ijtc-844	255	2	2015, march 4	DATE
ijtc-844	257	1	islamic	NORP
ijtc-844	257	2	arabic	LANGUAGE
ijtc-844	257	3	eastern university of sri lanka	ORG
ijtc-844	258	1	http://ir.lib.seu.ac.lk/handle/123456789/878 asmah	LOC
ijtc-844	258	2	e. e.	PERSON
ijtc-844	258	3	f., & titriku	ORG
ijtc-844	258	4	e. (2020	ORG
ijtc-844	259	1	sub‐saharan africa	GPE
ijtc-844	260	1	91(4	CARDINAL
ijtc-844	260	2	649–672	CARDINAL
ijtc-844	261	1	https://doi.org/10.1111/apce.12289 azadi	PERSON
ijtc-844	261	2	h., & barati	ORG
ijtc-844	261	3	a. a.	PERSON
ijtc-844	261	4	2013	DATE
ijtc-844	262	1	iran	GPE
ijtc-844	263	1	36	CARDINAL
ijtc-844	263	2	balıkçıoğlu, e.	PERSON
ijtc-844	263	3	b., & fazlıoğlu	ORG
ijtc-844	263	4	2016	DATE
ijtc-844	264	1	turkish	NORP
ijtc-844	265	1	international journal of economics	ORG
ijtc-844	265	2	6(2	CARDINAL
ijtc-844	266	1	776–781	CARDINAL
ijtc-844	266	2	baltagi	NORP
ijtc-844	266	3	b. h.	PERSON
ijtc-844	266	4	2021	CARDINAL
ijtc-844	269	1	baltagi	NORP
ijtc-844	269	2	b. h., & wu	ORG
ijtc-844	269	3	x.	CARDINAL
ijtc-844	269	4	1999	DATE
ijtc-844	271	1	15(6	CARDINAL
ijtc-844	274	1	bird	ORG
ijtc-844	274	2	r. m.	PERSON
ijtc-844	274	3	martinez-vazquez	PERSON
ijtc-844	274	4	j., & torgler	ORG
ijtc-844	274	5	2005	DATE
ijtc-844	276	1	ssrn electronic journal	ORG
ijtc-844	277	1	https://doi.org/10.2139/ssrn.662081 briones	PERSON
ijtc-844	277	2	r. m.	PERSON
ijtc-844	277	3	2021	CARDINAL
ijtc-844	278	1	philippine	NORP
ijtc-844	279	1	https://www.pids.gov.ph/publication/policy-notes/philippine-agriculture-currentstate-challenges-and-ways-forward camara	ORG
ijtc-844	279	2	2023	CARDINAL
ijtc-844	281	1	65(1	CARDINAL
ijtc-844	281	2	168–190	CARDINAL
ijtc-844	282	1	k. h.	PERSON
ijtc-844	282	2	j. a.	PERSON
ijtc-844	282	3	2013	DATE
ijtc-844	283	1	china	GPE
ijtc-844	284	1	journal of development economics	ORG
ijtc-844	284	2	104	ORG
ijtc-844	284	3	165–180	CARDINAL
ijtc-844	285	1	& marquez	ORG
ijtc-844	285	2	2017	CARDINAL
ijtc-844	286	1	turkey	GPE
ijtc-844	287	1	chaudhry	GPE
ijtc-844	287	2	i. s.	PERSON
ijtc-844	287	3	& munir	PERSON
ijtc-844	287	4	f.	PERSON
ijtc-844	287	5	2010	DATE
ijtc-844	288	1	pakistan	GPE
ijtc-844	289	1	pakistan	GPE
ijtc-844	289	2	social sciences	ORG
ijtc-844	289	3	439–452	CARDINAL
ijtc-844	290	1	chelliah	GPE
ijtc-844	290	2	r. j.	PERSON
ijtc-844	290	3	baas, h. j., & kelly	ORG
ijtc-844	290	4	m. r.	PERSON
ijtc-844	290	5	1975	DATE
ijtc-844	291	1	1969-71	DATE
ijtc-844	292	1	22(1	TIME
ijtc-844	292	2	187	CARDINAL
ijtc-844	292	3	https://doi.org/10.2307/3866592	CARDINAL
ijtc-844	292	4	1967	DATE
ijtc-844	295	1	http://ir.lib.seu.ac.lk/handle/123456789/878	LAW
ijtc-844	295	2	642	CARDINAL
ijtc-844	295	3	ilomata international journal of tax & accounting	ORG
ijtc-844	295	4	d’agostino, r. b.	GPE
ijtc-844	295	5	belanger, a., & d’agostino	ORG
ijtc-844	295	6	r. b.	PERSON
ijtc-844	296	1	1990	DATE
ijtc-844	298	1	american	NORP
ijtc-844	298	2	44(4	CARDINAL
ijtc-844	298	3	316	CARDINAL
ijtc-844	298	4	https://doi.org/10.2307/2684359 davis	PERSON
ijtc-844	298	5	m.	PERSON
ijtc-844	298	6	2022	CARDINAL
ijtc-844	298	7	march 17	DATE
ijtc-844	300	1	april 19	DATE
ijtc-844	300	2	2023	CARDINAL
ijtc-844	300	3	h. r.	PERSON
ijtc-844	300	4	el-marsafawy	ORG
ijtc-844	300	5	s. m., & lewis	PERSON
ijtc-844	300	6	l. n.	PERSON
ijtc-844	300	7	2013	DATE
ijtc-844	301	1	egypt	GPE
ijtc-844	302	1	12	CARDINAL
ijtc-844	302	2	41–95	CARDINAL
ijtc-844	303	1	eltony	PERSON
ijtc-844	303	2	m. n.	PERSON
ijtc-844	303	3	2002	DATE
ijtc-844	304	1	arab	NORP
ijtc-844	306	1	2018	DATE
ijtc-844	307	1	nigeria	GPE
ijtc-844	309	1	z.	PERSON
ijtc-844	309	2	zulfiqar	PERSON
ijtc-844	309	3	datta, a.	ORG
ijtc-844	309	4	hasan, a. k., & sarker	PERSON
ijtc-844	309	5	2021	CARDINAL
ijtc-844	311	1	35(3	CARDINAL
ijtc-844	311	2	403–426	CARDINAL
ijtc-844	312	1	j. (	PERSON
ijtc-844	312	2	2019	DATE
ijtc-844	313	1	linear	ORG
ijtc-844	314	1	pennsylvania	GPE
ijtc-844	314	2	jim publishing	PERSON
ijtc-844	315	1	gaspareniene	PERSON
ijtc-844	315	2	t.	GPE
ijtc-844	315	3	sivickiene	GPE
ijtc-844	315	4	r.	NORP
ijtc-844	315	5	r., & endrijaitis	ORG
ijtc-844	315	6	m.	PERSON
ijtc-844	315	7	2022	CARDINAL
ijtc-844	316	1	the european union	ORG
ijtc-844	317	1	14(1	CARDINAL
ijtc-844	317	2	43–60	DATE
ijtc-844	318	1	ghura	PERSON
ijtc-844	318	2	d.	PERSON
ijtc-844	318	3	1998	DATE
ijtc-844	319	1	africa	LOC
ijtc-844	320	1	98(135	CARDINAL
ijtc-844	320	2	1	CARDINAL
ijtc-844	320	3	2012	DATE
ijtc-844	321	1	turkish	NORP
ijtc-844	322	1	agric environ	ORG
ijtc-844	322	2	10	DATE
ijtc-844	322	3	292–295	CARDINAL
ijtc-844	323	1	gnangnon	PERSON
ijtc-844	323	2	s. k.	PERSON
ijtc-844	323	3	2017	CARDINAL
ijtc-844	325	1	economics bulletin	ORG
ijtc-844	325	2	2890–2904	DATE
ijtc-844	326	1	gopalan	ORG
ijtc-844	326	2	s.	GPE
ijtc-844	326	3	hattari	GPE
ijtc-844	326	4	r., & rajan	ORG
ijtc-844	326	5	r. s.	PERSON
ijtc-844	326	6	2016	DATE
ijtc-844	327	1	indonesia	GPE
ijtc-844	328	1	journal of international trade law	ORG
ijtc-844	328	2	15(1	CARDINAL
ijtc-844	329	1	gujarati	GPE
ijtc-844	329	2	2022	CARDINAL
ijtc-844	331	1	prentice hall	ORG
ijtc-844	332	1	gupta	GPE
ijtc-844	332	2	a. s.	PERSON
ijtc-844	332	3	2007	DATE
ijtc-844	334	1	hanh	ORG
ijtc-844	334	2	n. p.	PERSON
ijtc-844	334	3	đ.	GPE
ijtc-844	334	4	hoat	ORG
ijtc-844	334	5	n. t., & trang	PERSON
ijtc-844	334	6	d. t.	PERSON
ijtc-844	334	7	2017	CARDINAL
ijtc-844	335	1	vietnam	GPE
ijtc-844	336	1	3(1	CARDINAL
ijtc-844	336	2	7	CARDINAL
ijtc-844	336	3	m., & setyowati	ORG
ijtc-844	336	4	m. s.	PERSON
ijtc-844	336	5	2020	DATE
ijtc-844	337	1	pertumbuhan ekonomi	PERSON
ijtc-844	337	2	dan tax rate terhadap	PERSON
ijtc-844	337	3	pph badan negara asean	ORG
ijtc-844	338	1	indonesian	NORP
ijtc-844	338	2	jurnal perbendaharaan	PERSON
ijtc-844	338	3	negara dan kebijakan publik	PERSON
ijtc-844	338	4	5(4	CARDINAL
ijtc-844	339	1	325–342	CARDINAL
ijtc-844	339	2	643	CARDINAL
ijtc-844	339	3	ilomata international journal of tax & accounting	ORG
ijtc-844	339	4	islam	NORP
ijtc-844	339	5	k. a.	PERSON
ijtc-844	339	6	2014	DATE
ijtc-844	341	1	asian	NORP
ijtc-844	341	2	4(1	CARDINAL
ijtc-844	342	1	kamaly	GPE
ijtc-844	342	2	2011	DATE
ijtc-844	343	1	fdi	ORG
ijtc-844	343	2	egypt	GPE
ijtc-844	344	1	ketkar	ORG
ijtc-844	344	2	k. w.	PERSON
ijtc-844	344	3	a., & ketkar	ORG
ijtc-844	344	4	s. l. (	PERSON
ijtc-844	344	5	2005	DATE
ijtc-844	346	1	17(3	CARDINAL
ijtc-844	346	2	313–341	CARDINAL
ijtc-844	347	1	kim	PERSON
ijtc-844	347	2	j.	PERSON
ijtc-844	347	3	2016	DATE
ijtc-844	348	1	korea	GPE
ijtc-844	349	1	한국개발연구원	PERSON
ijtc-844	350	1	kim	PERSON
ijtc-844	350	2	2015	DATE
ijtc-844	351	1	fdi	ORG
ijtc-844	351	2	south korean	NORP
ijtc-844	352	1	48(2	DATE
ijtc-844	353	1	t., & thanh	ORG
ijtc-844	353	2	1995	DATE
ijtc-844	354	1	vietnam	GPE
ijtc-844	355	1	int’l trade &	ORG
ijtc-844	356	1	1	DATE
ijtc-844	356	2	45	DATE
ijtc-844	356	3	j. h.	PERSON
ijtc-844	356	4	1991	DATE
ijtc-844	358	1	journal of development economics	ORG
ijtc-844	358	2	173–185	DATE
ijtc-844	359	1	2008	DATE
ijtc-844	361	1	economics & finance	ORG
ijtc-844	361	2	17(4	CARDINAL
ijtc-844	361	3	607–617	CARDINAL
ijtc-844	362	1	n.	PERSON
ijtc-844	362	2	q. m. q.	PERSON
ijtc-844	362	3	2022	CARDINAL
ijtc-844	363	1	southeast asia	LOC
ijtc-844	364	1	economics & finance	ORG
ijtc-844	364	2	10(1	CARDINAL
ijtc-844	364	3	2026660	DATE
ijtc-844	365	1	https://doi.org/10.1080/23322039.2022.2026660 mohamed	PERSON
ijtc-844	365	2	w. m. h.	PERSON
ijtc-844	365	3	2020	DATE
ijtc-844	366	1	egypt	GPE
ijtc-844	367	1	iosr journal of business and	ORG
ijtc-844	368	1	mudambi	PERSON
ijtc-844	368	2	r.	NORP
ijtc-844	368	3	navarra	NORP
ijtc-844	368	4	a.	PERSON
ijtc-844	368	5	2013	DATE
ijtc-844	369	1	fdi	ORG
ijtc-844	370	1	asia pacific journal of management	ORG
ijtc-844	370	2	487–511	CARDINAL
ijtc-844	371	1	mühlen, h., & escobar	ORG
ijtc-844	371	2	2020	DATE
ijtc-844	372	1	mexico	GPE
ijtc-844	373	1	43(3	DATE
ijtc-844	373	2	557–585	CARDINAL
ijtc-844	374	1	g. i.	PERSON
ijtc-844	374	2	2017	CARDINAL
ijtc-844	375	1	south korean	NORP
ijtc-844	376	1	szent istvan university	ORG
ijtc-844	376	2	budapest	GPE
ijtc-844	376	3	hungary	GPE
ijtc-844	376	4	31–43	CARDINAL
ijtc-844	377	1	m. k. n.	PERSON
ijtc-844	377	2	2013	DATE
ijtc-844	378	1	west africa	GPE
ijtc-844	379	1	african	NORP
ijtc-844	379	2	2(1	CARDINAL
ijtc-844	379	3	1	CARDINAL
ijtc-844	380	1	j., wilson	ORG
ijtc-844	380	2	d.	NORP
ijtc-844	380	3	r., & stupnytska	ORG
ijtc-844	380	4	a.	PERSON
ijtc-844	380	5	2005	DATE
ijtc-844	381	1	134	CARDINAL
ijtc-844	382	1	brics	GPE
ijtc-844	383	1	e., & roser	ORG
ijtc-844	383	2	2016	DATE
ijtc-844	386	1	wijaya 644	FAC
ijtc-844	386	2	ilomata international journal of tax & accounting	ORG
ijtc-844	386	3	r.	NORP
ijtc-844	386	4	david awolola	PERSON
ijtc-844	386	5	matthew, o.	PERSON
ijtc-844	386	6	2020	DATE
ijtc-844	387	1	nigeria	GPE
ijtc-844	388	1	17(1	CARDINAL
ijtc-844	389	1	2016	CARDINAL
ijtc-844	390	1	nigerians	NORP
ijtc-844	391	1	2001	DATE
ijtc-844	392	1	1985/95	CARDINAL
ijtc-844	393	1	ssrn electronic journal	ORG
ijtc-844	394	1	https://doi.org/10.2139/ssrn.283758 pratomo	ORG
ijtc-844	394	2	a. w.	PERSON
ijtc-844	394	3	2020	DATE
ijtc-844	396	1	badan pendidikan dan pelatihan keuangan	ORG
ijtc-844	396	2	13(1	CARDINAL
ijtc-844	397	1	https://doi.org/10.48108/jurnalbppk.v13i1.484 rafat	PERSON
ijtc-844	397	2	m. (	PERSON
ijtc-844	397	3	2018	DATE
ijtc-844	398	1	fdi	ORG
ijtc-844	398	2	iran	GPE
ijtc-844	399	1	iranian	NORP
ijtc-844	400	1	a.	PERSON
ijtc-844	400	2	l.	GPE
ijtc-844	400	3	shahzad	GPE
ijtc-844	400	4	b.	PERSON
ijtc-844	400	5	a. a.	PERSON
ijtc-844	400	6	hussain	GPE
ijtc-844	400	7	i.	PERSON
ijtc-844	400	8	nabi	PERSON
ijtc-844	400	9	iqbal	PERSON
ijtc-844	400	10	m. s.	PERSON
ijtc-844	400	11	2015	DATE
ijtc-844	401	1	pakistan	GPE
ijtc-844	402	1	pacific science	ORG
ijtc-844	402	2	1(3	CARDINAL
ijtc-844	402	3	145–158	CARDINAL
ijtc-844	403	1	2016	DATE
ijtc-844	404	1	pakistan	GPE
ijtc-844	405	1	63–76	CARDINAL
ijtc-844	406	1	m. c.	PERSON
ijtc-844	406	2	2018	DATE
ijtc-844	409	1	journal of applied economics	ORG
ijtc-844	409	2	21(1	CARDINAL
ijtc-844	410	1	https://doi.org/10.1080/15140326.2018.1526867 ronaghi	PERSON
ijtc-844	410	2	m.	PERSON
ijtc-844	410	3	kohansal	PERSON
ijtc-844	410	4	m. r.	PERSON
ijtc-844	410	5	2020	DATE
ijtc-844	411	1	iran	GPE
ijtc-844	412	1	journal of agricultural economics and development	ORG
ijtc-844	412	2	33(4	CARDINAL
ijtc-844	412	3	377–394	CARDINAL
ijtc-844	413	1	https://doi.org/10.22067/jead2.v33i4.83167 salman	PERSON
ijtc-844	413	2	r. t.	PERSON
ijtc-844	413	3	t. a.	GPE
ijtc-844	413	4	k. a.	PERSON
ijtc-844	413	5	2022	CARDINAL
ijtc-844	414	1	west africa	GPE
ijtc-844	415	1	6(1	CARDINAL
ijtc-844	416	1	https://doi.org/10.21272/bel.6(1).14-24.2022 sarmento	PERSON
ijtc-844	416	2	j.	PERSON
ijtc-844	416	3	2016	DATE
ijtc-844	417	1	the european union	ORG
ijtc-844	418	1	the european journal of management studies	ORG
ijtc-844	418	2	21(2	CARDINAL
ijtc-844	419	1	stotsky	ORG
ijtc-844	419	2	m. j. g.	PERSON
ijtc-844	419	3	m. a.	PERSON
ijtc-844	419	4	1997	DATE
ijtc-844	420	1	africa	LOC
ijtc-844	422	1	m. (2015).	ORG
ijtc-844	423	1	asean countries	ORG
ijtc-844	424	1	social and development sciences	ORG
ijtc-844	424	2	6(2	CARDINAL
ijtc-844	425	1	https://pwcnigeria.typepad.com/tax_matters_nigeria/2016/06/guess-how-many-nigerians-pay-tax-and-how-our-government-spends-the-money.html	GPE
ijtc-844	426	1	645	CARDINAL
ijtc-844	426	2	ilomata international journal of tax & accounting	ORG
ijtc-844	426	3	1992	DATE
ijtc-844	427	1	a decade	DATE
ijtc-844	428	1	i. goldin & l. a. winters (eds.	ORG
ijtc-844	428	2	1st	ORDINAL
ijtc-844	429	1	267–285	CARDINAL
ijtc-844	430	1	cambridge university press	ORG
ijtc-844	431	1	& zee	ORG
ijtc-844	431	2	2001	DATE
ijtc-844	432	1	27	CARDINAL
ijtc-844	433	1	may 12	DATE
ijtc-844	433	2	2023	CARDINAL
ijtc-844	433	3	https://www.imf.org/external/pubs/ft/issues/issues27/ temiz	PERSON
ijtc-844	433	4	d., & gökmen	ORG
ijtc-844	433	5	a.	PERSON
ijtc-844	433	6	2014	DATE
ijtc-844	434	1	turkey	GPE
ijtc-844	435	1	145	CARDINAL
ijtc-844	435	2	154	CARDINAL
ijtc-844	436	1	2012	DATE
ijtc-844	437	1	2012	DATE
ijtc-844	439	1	2014	DATE
ijtc-844	440	1	mexico	GPE
ijtc-844	441	1	https://unctad.org/system/files/official-document/ditctncd2012d2_rev1_en.pdf wdi home	ORG
ijtc-844	442	1	n.d.	GPE
ijtc-844	443	1	april 21	DATE
ijtc-844	443	2	2023	CARDINAL
ijtc-844	443	3	https://datatopics.worldbank.org/worlddevelopment-indicators/	GPE
ijtc-844	443	4	widyawati	GPE
ijtc-844	443	5	r. f.	PERSON
ijtc-844	443	6	2017	CARDINAL
ijtc-844	444	1	keterkaitan	PERSON
ijtc-844	444	2	dan pengaruhnya	PERSON
ijtc-844	444	3	terhadap perekonomian	PERSON
ijtc-844	444	4	indonesia	GPE
ijtc-844	445	1	jurnal economia	PERSON
ijtc-844	445	2	14–27	CARDINAL
ijtc-844	445	3	wilson	PERSON
ijtc-844	445	4	d.	NORP
ijtc-844	445	5	stupnytska	PERSON
ijtc-844	445	6	a.	PERSON
ijtc-844	445	7	& ahmed	PERSON
ijtc-844	445	8	s.	PERSON
ijtc-844	445	9	2007	DATE
ijtc-844	446	1	153	CARDINAL
ijtc-844	447	1	goldman sachs	ORG
ijtc-844	448	1	world bank	ORG
ijtc-844	449	1	2016	CARDINAL
ijtc-844	450	1	vietnamese	NORP
ijtc-844	452	1	m. a.	PERSON
ijtc-844	452	2	a. s.	PERSON
ijtc-844	452	3	2022	CARDINAL
ijtc-844	453	1	subsaharan africa	GPE
ijtc-844	454	1	african journal of economic review	ORG
ijtc-844	454	2	234–253	CARDINAL
ijtc-844	455	1	yoon	PERSON
ijtc-844	455	2	c., lim	PERSON
ijtc-844	455	3	d., & park	ORG
ijtc-844	455	4	2020	DATE
ijtc-844	456	1	korea	GPE
ijtc-844	457	1	108	CARDINAL
ijtc-844	457	2	106309	DATE
ijtc-844	458	1	https://www.imf.org/external/pubs/ft/issues/issues27/	GPE