id	sid	tid	token	lemma	pos
ijtc-1471	1	1	the	the	DET
ijtc-1471	1	2	illomata	illomata	PROPN
ijtc-1471	1	3	international	international	PROPN
ijtc-1471	1	4	journal	journal	PROPN
ijtc-1471	1	5	of	of	ADP
ijtc-1471	1	6	management	management	NOUN
ijtc-1471	1	7	ilomata	ilomata	PROPN
ijtc-1471	1	8	international	international	ADJ
ijtc-1471	1	9	journal	journal	NOUN
ijtc-1471	1	10	of	of	ADP
ijtc-1471	1	11	tax	tax	PROPN
ijtc-1471	1	12	&	&	CCONJ
ijtc-1471	1	13	accounting	account	VERB
ijtc-1471	1	14	p	p	PROPN
ijtc-1471	1	15	-	-	PUNCT
ijtc-1471	1	16	issn	issn	NOUN
ijtc-1471	1	17	:	:	PUNCT
ijtc-1471	1	18	2714	2714	NUM
ijtc-1471	1	19	-	-	SYM
ijtc-1471	1	20	9838	9838	NUM
ijtc-1471	1	21	;	;	PUNCT
ijtc-1471	1	22	e	e	X
ijtc-1471	1	23	-	-	PUNCT
ijtc-1471	1	24	issn	issn	NOUN
ijtc-1471	1	25	:	:	PUNCT
ijtc-1471	1	26	2714	2714	NUM
ijtc-1471	1	27	-	-	SYM
ijtc-1471	1	28	9846	9846	NUM
ijtc-1471	1	29	volume	volume	NOUN
ijtc-1471	1	30	6	6	NUM
ijtc-1471	1	31	,	,	PUNCT
ijtc-1471	1	32	issue	issue	NOUN
ijtc-1471	1	33	1	1	NUM
ijtc-1471	1	34	january	january	PROPN
ijtc-1471	1	35	2025	2025	NUM
ijtc-1471	1	36	page	page	NOUN
ijtc-1471	1	37	no	no	NOUN
ijtc-1471	1	38	.	.	NOUN
ijtc-1471	2	1	60	60	NUM
ijtc-1471	2	2	-74	-74	SYM
ijtc-1471	2	3	60	60	NUM
ijtc-1471	3	1	|	|	CCONJ
ijtc-1471	3	2	ilomata	ilomata	PROPN
ijtc-1471	3	3	international	international	ADJ
ijtc-1471	3	4	journal	journal	NOUN
ijtc-1471	3	5	of	of	ADP
ijtc-1471	3	6	tax	tax	PROPN
ijtc-1471	3	7	&	&	CCONJ
ijtc-1471	3	8	accounting	account	VERB
ijtc-1471	3	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	3	10	tax	tax	NOUN
ijtc-1471	3	11	impact	impact	NOUN
ijtc-1471	3	12	analysis	analysis	NOUN
ijtc-1471	3	13	in	in	ADP
ijtc-1471	3	14	the	the	DET
ijtc-1471	3	15	telecommunications	telecommunications	NOUN
ijtc-1471	3	16	industry	industry	NOUN
ijtc-1471	3	17	among	among	ADP
ijtc-1471	3	18	southern	southern	ADJ
ijtc-1471	3	19	african	african	ADJ
ijtc-1471	3	20	countries	country	NOUN
ijtc-1471	3	21	queen	queen	PROPN
ijtc-1471	3	22	mpofu1	mpofu1	PROPN
ijtc-1471	3	23	,	,	PUNCT
ijtc-1471	3	24	odette	odette	PROPN
ijtc-1471	3	25	swart2	swart2	PROPN
ijtc-1471	3	26	,	,	PUNCT
ijtc-1471	3	27	tariro	tariro	VERB
ijtc-1471	3	28	masunda3	masunda3	PROPN
ijtc-1471	3	29	12university	12university	NUM
ijtc-1471	3	30	of	of	ADP
ijtc-1471	3	31	south	south	PROPN
ijtc-1471	3	32	africa	africa	PROPN
ijtc-1471	3	33	,	,	PUNCT
ijtc-1471	3	34	south	south	PROPN
ijtc-1471	3	35	africa	africa	PROPN
ijtc-1471	3	36	3postal	3postal	NUM
ijtc-1471	3	37	and	and	CCONJ
ijtc-1471	3	38	telecommunications	telecommunication	NOUN
ijtc-1471	3	39	regulatory	regulatory	ADJ
ijtc-1471	3	40	authority	authority	NOUN
ijtc-1471	3	41	of	of	ADP
ijtc-1471	3	42	zimbabwe	zimbabwe	PROPN
ijtc-1471	3	43	,	,	PUNCT
ijtc-1471	3	44	zimbabwe	zimbabwe	ADJ
ijtc-1471	3	45	corresponding	corresponding	ADJ
ijtc-1471	3	46	author	author	NOUN
ijtc-1471	3	47	:	:	PUNCT
ijtc-1471	3	48	mpofuq@unisa.ac.za	mpofuq@unisa.ac.za	NOUN
ijtc-1471	3	49	1	1	NUM
ijtc-1471	3	50	received	receive	VERB
ijtc-1471	3	51	:	:	PUNCT
ijtc-1471	3	52	october	october	PROPN
ijtc-1471	3	53	25	25	NUM
ijtc-1471	3	54	,	,	PUNCT
ijtc-1471	3	55	2024	2024	NUM
ijtc-1471	3	56	accepted	accept	VERB
ijtc-1471	3	57	:	:	PUNCT
ijtc-1471	3	58	january	january	PROPN
ijtc-1471	3	59	17	17	NUM
ijtc-1471	3	60	,	,	PUNCT
ijtc-1471	3	61	2025	2025	NUM
ijtc-1471	3	62	published	publish	VERB
ijtc-1471	3	63	:	:	PUNCT
ijtc-1471	3	64	january	january	PROPN
ijtc-1471	3	65	31	31	NUM
ijtc-1471	3	66	,	,	PUNCT
ijtc-1471	3	67	2025	2025	NUM
ijtc-1471	3	68	citation	citation	NOUN
ijtc-1471	3	69	:	:	PUNCT
ijtc-1471	4	1	mpofu	mpofu	PROPN
ijtc-1471	4	2	,	,	PUNCT
ijtc-1471	4	3	q.	q.	PROPN
ijtc-1471	4	4	,	,	PUNCT
ijtc-1471	4	5	swart	swart	PROPN
ijtc-1471	4	6	,	,	PUNCT
ijtc-1471	4	7	o.	o.	PROPN
ijtc-1471	4	8	,	,	PUNCT
ijtc-1471	4	9	&	&	CCONJ
ijtc-1471	4	10	masunda	masunda	NOUN
ijtc-1471	4	11	,	,	PUNCT
ijtc-1471	4	12	t.	t.	PROPN
ijtc-1471	4	13	(	(	PUNCT
ijtc-1471	4	14	2025	2025	NUM
ijtc-1471	4	15	)	)	PUNCT
ijtc-1471	4	16	.	.	PUNCT
ijtc-1471	5	1	tax	tax	NOUN
ijtc-1471	5	2	impact	impact	NOUN
ijtc-1471	5	3	analysis	analysis	NOUN
ijtc-1471	5	4	in	in	ADP
ijtc-1471	5	5	the	the	DET
ijtc-1471	5	6	telecommunications	telecommunications	NOUN
ijtc-1471	5	7	industry	industry	NOUN
ijtc-1471	5	8	among	among	ADP
ijtc-1471	5	9	southern	southern	ADJ
ijtc-1471	5	10	african	african	ADJ
ijtc-1471	5	11	countries	country	NOUN
ijtc-1471	5	12	.	.	PUNCT
ijtc-1471	6	1	ilomata	ilomata	PROPN
ijtc-1471	6	2	international	international	ADJ
ijtc-1471	6	3	journal	journal	PROPN
ijtc-1471	6	4	of	of	ADP
ijtc-1471	6	5	tax	tax	PROPN
ijtc-1471	6	6	&	&	CCONJ
ijtc-1471	6	7	accounting	accounting	NOUN
ijtc-1471	6	8	,	,	PUNCT
ijtc-1471	6	9	6(1	6(1	NUM
ijtc-1471	6	10	)	)	PUNCT
ijtc-1471	6	11	,	,	PUNCT
ijtc-1471	6	12	60	60	NUM
ijtc-1471	6	13	–	–	SYM
ijtc-1471	6	14	74	74	NUM
ijtc-1471	6	15	.	.	PUNCT
ijtc-1471	7	1	https://doi.org/10.61194/ijtc.v6i1.1471	https://doi.org/10.61194/ijtc.v6i1.1471	NOUN
ijtc-1471	7	2	abstract	abstract	ADJ
ijtc-1471	7	3	:	:	PUNCT
ijtc-1471	7	4	developing	develop	VERB
ijtc-1471	7	5	countries	country	NOUN
ijtc-1471	7	6	apply	apply	VERB
ijtc-1471	7	7	numerous	numerous	ADJ
ijtc-1471	7	8	sectorspecific	sectorspecific	ADJ
ijtc-1471	7	9	taxes	taxis	NOUN
ijtc-1471	7	10	to	to	ADP
ijtc-1471	7	11	the	the	DET
ijtc-1471	7	12	telecommunications	telecommunication	NOUN
ijtc-1471	7	13	industry	industry	NOUN
ijtc-1471	7	14	.	.	PUNCT
ijtc-1471	8	1	this	this	DET
ijtc-1471	8	2	paper	paper	NOUN
ijtc-1471	8	3	analyses	analyse	VERB
ijtc-1471	8	4	the	the	DET
ijtc-1471	8	5	impact	impact	NOUN
ijtc-1471	8	6	of	of	ADP
ijtc-1471	8	7	multiple	multiple	ADJ
ijtc-1471	8	8	taxes	taxis	NOUN
ijtc-1471	8	9	on	on	ADP
ijtc-1471	8	10	the	the	DET
ijtc-1471	8	11	telecommunications	telecommunication	NOUN
ijtc-1471	8	12	industry	industry	NOUN
ijtc-1471	8	13	’s	’s	PART
ijtc-1471	8	14	performance	performance	NOUN
ijtc-1471	8	15	among	among	ADP
ijtc-1471	8	16	southern	southern	ADJ
ijtc-1471	8	17	african	african	ADJ
ijtc-1471	8	18	countries	country	NOUN
ijtc-1471	8	19	.	.	PUNCT
ijtc-1471	9	1	the	the	DET
ijtc-1471	9	2	telecommunications	telecommunications	NOUN
ijtc-1471	9	3	industry	industry	NOUN
ijtc-1471	9	4	in	in	ADP
ijtc-1471	9	5	southern	southern	ADJ
ijtc-1471	9	6	african	african	ADJ
ijtc-1471	9	7	countries	country	NOUN
ijtc-1471	9	8	faces	face	VERB
ijtc-1471	9	9	a	a	DET
ijtc-1471	9	10	significant	significant	ADJ
ijtc-1471	9	11	tax	tax	NOUN
ijtc-1471	9	12	burden	burden	NOUN
ijtc-1471	9	13	due	due	ADP
ijtc-1471	9	14	to	to	ADP
ijtc-1471	9	15	numerous	numerous	ADJ
ijtc-1471	9	16	sector	sector	NOUN
ijtc-1471	9	17	-	-	PUNCT
ijtc-1471	9	18	specific	specific	ADJ
ijtc-1471	9	19	taxes	taxis	NOUN
ijtc-1471	9	20	.	.	PUNCT
ijtc-1471	10	1	these	these	DET
ijtc-1471	10	2	taxes	taxis	NOUN
ijtc-1471	10	3	vary	vary	VERB
ijtc-1471	10	4	from	from	ADP
ijtc-1471	10	5	country	country	NOUN
ijtc-1471	10	6	to	to	ADP
ijtc-1471	10	7	country	country	NOUN
ijtc-1471	10	8	and	and	CCONJ
ijtc-1471	10	9	present	present	VERB
ijtc-1471	10	10	a	a	DET
ijtc-1471	10	11	critical	critical	ADJ
ijtc-1471	10	12	issue	issue	NOUN
ijtc-1471	10	13	.	.	PUNCT
ijtc-1471	11	1	the	the	DET
ijtc-1471	11	2	paper	paper	NOUN
ijtc-1471	11	3	contributes	contribute	VERB
ijtc-1471	11	4	by	by	ADP
ijtc-1471	11	5	offering	offer	VERB
ijtc-1471	11	6	an	an	DET
ijtc-1471	11	7	in	in	ADP
ijtc-1471	11	8	-	-	PUNCT
ijtc-1471	11	9	depth	depth	NOUN
ijtc-1471	11	10	discussion	discussion	NOUN
ijtc-1471	11	11	of	of	ADP
ijtc-1471	11	12	the	the	DET
ijtc-1471	11	13	impact	impact	NOUN
ijtc-1471	11	14	of	of	ADP
ijtc-1471	11	15	multiple	multiple	ADJ
ijtc-1471	11	16	taxes	taxis	NOUN
ijtc-1471	11	17	on	on	ADP
ijtc-1471	11	18	telecom	telecom	NOUN
ijtc-1471	11	19	industry	industry	NOUN
ijtc-1471	11	20	performance	performance	NOUN
ijtc-1471	11	21	,	,	PUNCT
ijtc-1471	11	22	a	a	DET
ijtc-1471	11	23	topic	topic	NOUN
ijtc-1471	11	24	that	that	PRON
ijtc-1471	11	25	has	have	AUX
ijtc-1471	11	26	received	receive	VERB
ijtc-1471	11	27	limited	limited	ADJ
ijtc-1471	11	28	attention	attention	NOUN
ijtc-1471	11	29	in	in	ADP
ijtc-1471	11	30	existing	exist	VERB
ijtc-1471	11	31	literature	literature	NOUN
ijtc-1471	11	32	.	.	PUNCT
ijtc-1471	12	1	it	it	PRON
ijtc-1471	12	2	assesses	assess	VERB
ijtc-1471	12	3	the	the	DET
ijtc-1471	12	4	tax	tax	NOUN
ijtc-1471	12	5	policies	policy	NOUN
ijtc-1471	12	6	comprehensively	comprehensively	ADV
ijtc-1471	12	7	and	and	CCONJ
ijtc-1471	12	8	proposes	propose	VERB
ijtc-1471	12	9	practical	practical	ADJ
ijtc-1471	12	10	recommendations	recommendation	NOUN
ijtc-1471	12	11	for	for	ADP
ijtc-1471	12	12	regulatory	regulatory	ADJ
ijtc-1471	12	13	authorities	authority	NOUN
ijtc-1471	12	14	to	to	PART
ijtc-1471	12	15	navigate	navigate	VERB
ijtc-1471	12	16	the	the	DET
ijtc-1471	12	17	associated	associated	ADJ
ijtc-1471	12	18	challenges	challenge	NOUN
ijtc-1471	12	19	effectively	effectively	ADV
ijtc-1471	12	20	.	.	PUNCT
ijtc-1471	13	1	previous	previous	ADJ
ijtc-1471	13	2	researchers	researcher	NOUN
ijtc-1471	13	3	have	have	AUX
ijtc-1471	13	4	not	not	PART
ijtc-1471	13	5	adequately	adequately	ADV
ijtc-1471	13	6	addressed	address	VERB
ijtc-1471	13	7	this	this	DET
ijtc-1471	13	8	issue	issue	NOUN
ijtc-1471	13	9	due	due	ADP
ijtc-1471	13	10	to	to	ADP
ijtc-1471	13	11	the	the	DET
ijtc-1471	13	12	complexity	complexity	NOUN
ijtc-1471	13	13	and	and	CCONJ
ijtc-1471	13	14	variability	variability	NOUN
ijtc-1471	13	15	of	of	ADP
ijtc-1471	13	16	tax	tax	NOUN
ijtc-1471	13	17	regimes	regime	NOUN
ijtc-1471	13	18	across	across	ADP
ijtc-1471	13	19	different	different	ADJ
ijtc-1471	13	20	countries	country	NOUN
ijtc-1471	13	21	.	.	PUNCT
ijtc-1471	14	1	a	a	DET
ijtc-1471	14	2	qualitative	qualitative	ADJ
ijtc-1471	14	3	systematic	systematic	ADJ
ijtc-1471	14	4	literature	literature	NOUN
ijtc-1471	14	5	review	review	NOUN
ijtc-1471	14	6	approach	approach	NOUN
ijtc-1471	14	7	was	be	AUX
ijtc-1471	14	8	utilized	utilize	VERB
ijtc-1471	14	9	to	to	PART
ijtc-1471	14	10	establish	establish	VERB
ijtc-1471	14	11	the	the	DET
ijtc-1471	14	12	impact	impact	NOUN
ijtc-1471	14	13	of	of	ADP
ijtc-1471	14	14	multiple	multiple	ADJ
ijtc-1471	14	15	taxes	taxis	NOUN
ijtc-1471	14	16	on	on	ADP
ijtc-1471	14	17	the	the	DET
ijtc-1471	14	18	telecoms	telecom	NOUN
ijtc-1471	14	19	in	in	ADP
ijtc-1471	14	20	the	the	DET
ijtc-1471	14	21	southern	southern	ADJ
ijtc-1471	14	22	african	african	ADJ
ijtc-1471	14	23	region	region	NOUN
ijtc-1471	14	24	.	.	PUNCT
ijtc-1471	15	1	the	the	DET
ijtc-1471	15	2	paper	paper	NOUN
ijtc-1471	15	3	found	find	VERB
ijtc-1471	15	4	that	that	SCONJ
ijtc-1471	15	5	multiple	multiple	ADJ
ijtc-1471	15	6	taxes	taxis	NOUN
ijtc-1471	15	7	significantly	significantly	ADV
ijtc-1471	15	8	increase	increase	VERB
ijtc-1471	15	9	costs	cost	NOUN
ijtc-1471	15	10	,	,	PUNCT
ijtc-1471	15	11	reduce	reduce	VERB
ijtc-1471	15	12	investments	investment	NOUN
ijtc-1471	15	13	,	,	PUNCT
ijtc-1471	15	14	and	and	CCONJ
ijtc-1471	15	15	slow	slow	VERB
ijtc-1471	15	16	down	down	ADP
ijtc-1471	15	17	the	the	DET
ijtc-1471	15	18	expansion	expansion	NOUN
ijtc-1471	15	19	of	of	ADP
ijtc-1471	15	20	telecom	telecom	NOUN
ijtc-1471	15	21	companies	company	NOUN
ijtc-1471	15	22	.	.	PUNCT
ijtc-1471	16	1	multiple	multiple	ADJ
ijtc-1471	16	2	taxes	taxis	NOUN
ijtc-1471	16	3	present	present	VERB
ijtc-1471	16	4	substantial	substantial	ADJ
ijtc-1471	16	5	challenges	challenge	NOUN
ijtc-1471	16	6	for	for	ADP
ijtc-1471	16	7	the	the	DET
ijtc-1471	16	8	telecoms	telecom	NOUN
ijtc-1471	16	9	industry	industry	NOUN
ijtc-1471	16	10	in	in	ADP
ijtc-1471	16	11	southern	southern	PROPN
ijtc-1471	16	12	africa	africa	PROPN
ijtc-1471	16	13	,	,	PUNCT
ijtc-1471	16	14	affecting	affect	VERB
ijtc-1471	16	15	costs	cost	NOUN
ijtc-1471	16	16	,	,	PUNCT
ijtc-1471	16	17	investments	investment	NOUN
ijtc-1471	16	18	and	and	CCONJ
ijtc-1471	16	19	consumer	consumer	NOUN
ijtc-1471	16	20	prices	price	NOUN
ijtc-1471	16	21	.	.	PUNCT
ijtc-1471	17	1	the	the	DET
ijtc-1471	17	2	paper	paper	NOUN
ijtc-1471	17	3	recommends	recommend	VERB
ijtc-1471	17	4	tax	tax	NOUN
ijtc-1471	17	5	incentives	incentive	NOUN
ijtc-1471	17	6	and	and	CCONJ
ijtc-1471	17	7	regulatory	regulatory	ADJ
ijtc-1471	17	8	stability	stability	NOUN
ijtc-1471	17	9	to	to	PART
ijtc-1471	17	10	minimize	minimize	VERB
ijtc-1471	17	11	these	these	DET
ijtc-1471	17	12	adverse	adverse	ADJ
ijtc-1471	17	13	effects	effect	NOUN
ijtc-1471	17	14	,	,	PUNCT
ijtc-1471	17	15	aiming	aim	VERB
ijtc-1471	17	16	to	to	PART
ijtc-1471	17	17	foster	foster	VERB
ijtc-1471	17	18	a	a	DET
ijtc-1471	17	19	more	more	ADV
ijtc-1471	17	20	favorable	favorable	ADJ
ijtc-1471	17	21	environment	environment	NOUN
ijtc-1471	17	22	for	for	SCONJ
ijtc-1471	17	23	telecom	telecom	NOUN
ijtc-1471	17	24	companies	company	NOUN
ijtc-1471	17	25	to	to	PART
ijtc-1471	17	26	thrive	thrive	VERB
ijtc-1471	17	27	and	and	CCONJ
ijtc-1471	17	28	contribute	contribute	VERB
ijtc-1471	17	29	to	to	ADP
ijtc-1471	17	30	economic	economic	ADJ
ijtc-1471	17	31	growth	growth	NOUN
ijtc-1471	17	32	.	.	PUNCT
ijtc-1471	18	1	keywords	keyword	NOUN
ijtc-1471	18	2	:	:	PUNCT
ijtc-1471	18	3	multiple	multiple	ADJ
ijtc-1471	18	4	taxes	taxis	NOUN
ijtc-1471	18	5	.	.	PUNCT
ijtc-1471	19	1	tax	tax	NOUN
ijtc-1471	19	2	burden	burden	NOUN
ijtc-1471	19	3	,	,	PUNCT
ijtc-1471	19	4	telecoms	telecom	NOUN
ijtc-1471	19	5	industry	industry	NOUN
ijtc-1471	19	6	,	,	PUNCT
ijtc-1471	19	7	tax	tax	NOUN
ijtc-1471	19	8	policies	policy	NOUN
ijtc-1471	19	9	,	,	PUNCT
ijtc-1471	19	10	southern	southern	ADJ
ijtc-1471	19	11	african	african	ADJ
ijtc-1471	19	12	countries	country	NOUN
ijtc-1471	19	13	this	this	PRON
ijtc-1471	19	14	is	be	AUX
ijtc-1471	19	15	an	an	DET
ijtc-1471	19	16	open	open	ADJ
ijtc-1471	19	17	access	access	NOUN
ijtc-1471	19	18	article	article	NOUN
ijtc-1471	19	19	under	under	ADP
ijtc-1471	19	20	the	the	DET
ijtc-1471	19	21	cc	cc	NOUN
ijtc-1471	19	22	-	-	PUNCT
ijtc-1471	19	23	by	by	ADP
ijtc-1471	19	24	4.0	4.0	NUM
ijtc-1471	19	25	license	license	NOUN
ijtc-1471	19	26	introduction	introduction	NOUN
ijtc-1471	19	27	the	the	DET
ijtc-1471	19	28	telecom	telecom	NOUN
ijtc-1471	19	29	industry	industry	NOUN
ijtc-1471	19	30	is	be	AUX
ijtc-1471	19	31	a	a	DET
ijtc-1471	19	32	cornerstone	cornerstone	NOUN
ijtc-1471	19	33	of	of	ADP
ijtc-1471	19	34	economic	economic	ADJ
ijtc-1471	19	35	development	development	NOUN
ijtc-1471	19	36	,	,	PUNCT
ijtc-1471	19	37	playing	play	VERB
ijtc-1471	19	38	a	a	DET
ijtc-1471	19	39	critical	critical	ADJ
ijtc-1471	19	40	role	role	NOUN
ijtc-1471	19	41	in	in	ADP
ijtc-1471	19	42	connecting	connect	VERB
ijtc-1471	19	43	communities	community	NOUN
ijtc-1471	19	44	,	,	PUNCT
ijtc-1471	19	45	fostering	foster	VERB
ijtc-1471	19	46	innovation	innovation	NOUN
ijtc-1471	19	47	,	,	PUNCT
ijtc-1471	19	48	and	and	CCONJ
ijtc-1471	19	49	driving	drive	VERB
ijtc-1471	19	50	growth	growth	NOUN
ijtc-1471	19	51	across	across	ADP
ijtc-1471	19	52	various	various	ADJ
ijtc-1471	19	53	sectors	sector	NOUN
ijtc-1471	19	54	(	(	PUNCT
ijtc-1471	19	55	jung	jung	NOUN
ijtc-1471	19	56	,	,	PUNCT
ijtc-1471	19	57	2022	2022	NUM
ijtc-1471	19	58	)	)	PUNCT
ijtc-1471	19	59	;	;	PUNCT
ijtc-1471	19	60	(	(	PUNCT
ijtc-1471	19	61	alex	alex	PROPN
ijtc-1471	19	62	ezeigweneme	ezeigweneme	PROPN
ijtc-1471	19	63	et	et	PROPN
ijtc-1471	19	64	al	al	PROPN
ijtc-1471	19	65	.	.	PROPN
ijtc-1471	19	66	,	,	PUNCT
ijtc-1471	19	67	2024a	2024a	NUM
ijtc-1471	19	68	)	)	PUNCT
ijtc-1471	19	69	therefore	therefore	ADV
ijtc-1471	19	70	,	,	PUNCT
ijtc-1471	19	71	digitization	digitization	NOUN
ijtc-1471	19	72	has	have	AUX
ijtc-1471	19	73	been	be	AUX
ijtc-1471	19	74	identified	identify	VERB
ijtc-1471	19	75	as	as	ADP
ijtc-1471	19	76	a	a	DET
ijtc-1471	19	77	key	key	ADJ
ijtc-1471	19	78	driver	driver	NOUN
ijtc-1471	19	79	of	of	ADP
ijtc-1471	19	80	productivity	productivity	NOUN
ijtc-1471	19	81	and	and	CCONJ
ijtc-1471	19	82	economic	economic	ADJ
ijtc-1471	19	83	development	development	NOUN
ijtc-1471	19	84	,	,	PUNCT
ijtc-1471	19	85	with	with	ADP
ijtc-1471	19	86	the	the	DET
ijtc-1471	19	87	mass	mass	ADJ
ijtc-1471	19	88	adoption	adoption	NOUN
ijtc-1471	19	89	of	of	ADP
ijtc-1471	19	90	telecommunication	telecommunication	NOUN
ijtc-1471	19	91	networks	network	NOUN
ijtc-1471	19	92	and	and	CCONJ
ijtc-1471	19	93	high	high	ADJ
ijtc-1471	19	94	-	-	PUNCT
ijtc-1471	19	95	speed	speed	NOUN
ijtc-1471	19	96	internet	internet	NOUN
ijtc-1471	19	97	connectivity	connectivity	NOUN
ijtc-1471	19	98	undoubtedly	undoubtedly	ADV
ijtc-1471	19	99	lying	lie	VERB
ijtc-1471	19	100	at	at	ADP
ijtc-1471	19	101	the	the	DET
ijtc-1471	19	102	core	core	NOUN
ijtc-1471	19	103	of	of	ADP
ijtc-1471	19	104	the	the	DET
ijtc-1471	19	105	digital	digital	PROPN
ijtc-1471	19	106	revolution	revolution	PROPN
ijtc-1471	19	107	(	(	PUNCT
ijtc-1471	19	108	jung	jung	PROPN
ijtc-1471	19	109	&	&	CCONJ
ijtc-1471	19	110	melguizo	melguizo	PROPN
ijtc-1471	19	111	,	,	PUNCT
ijtc-1471	19	112	2022	2022	NUM
ijtc-1471	19	113	)	)	PUNCT
ijtc-1471	19	114	.	.	PUNCT
ijtc-1471	20	1	the	the	DET
ijtc-1471	20	2	fact	fact	NOUN
ijtc-1471	20	3	that	that	SCONJ
ijtc-1471	20	4	a	a	DET
ijtc-1471	20	5	third	third	NOUN
ijtc-1471	20	6	of	of	ADP
ijtc-1471	20	7	the	the	DET
ijtc-1471	20	8	world	world	NOUN
ijtc-1471	20	9	population	population	NOUN
ijtc-1471	20	10	still	still	ADV
ijtc-1471	20	11	lags	lag	VERB
ijtc-1471	20	12	behind	behind	ADP
ijtc-1471	20	13	technological	technological	ADJ
ijtc-1471	20	14	use	use	NOUN
ijtc-1471	20	15	,	,	PUNCT
ijtc-1471	20	16	policymakers	policymaker	NOUN
ijtc-1471	20	17	,	,	PUNCT
ijtc-1471	20	18	especially	especially	ADV
ijtc-1471	20	19	in	in	ADP
ijtc-1471	20	20	developing	develop	VERB
ijtc-1471	20	21	countries	country	NOUN
ijtc-1471	20	22	,	,	PUNCT
ijtc-1471	20	23	are	be	AUX
ijtc-1471	20	24	prioritizing	prioritize	VERB
ijtc-1471	20	25	the	the	DET
ijtc-1471	20	26	development	development	NOUN
ijtc-1471	20	27	and	and	CCONJ
ijtc-1471	20	28	launching	launching	NOUN
ijtc-1471	20	29	of	of	ADP
ijtc-1471	20	30	suitable	suitable	ADJ
ijtc-1471	20	31	frameworks	framework	NOUN
ijtc-1471	20	32	and	and	CCONJ
ijtc-1471	20	33	national	national	ADJ
ijtc-1471	20	34	digital	digital	ADJ
ijtc-1471	20	35	agendas	agenda	NOUN
ijtc-1471	20	36	to	to	PART
ijtc-1471	20	37	spur	spur	VERB
ijtc-1471	20	38	the	the	DET
ijtc-1471	20	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	20	40	mailto:mpofuq@unisa.ac.za	mailto:mpofuq@unisa.ac.za	NOUN
ijtc-1471	20	41	https://doi.org/10.61194/ijtc.v6i1.1471	https://doi.org/10.61194/ijtc.v6i1.1471	NOUN
ijtc-1471	20	42	tax	tax	NOUN
ijtc-1471	20	43	impact	impact	NOUN
ijtc-1471	20	44	analysis	analysis	NOUN
ijtc-1471	20	45	in	in	ADP
ijtc-1471	20	46	telecommunications	telecommunications	NOUN
ijtc-1471	20	47	industry	industry	NOUN
ijtc-1471	20	48	among	among	ADP
ijtc-1471	20	49	southern	southern	ADJ
ijtc-1471	20	50	african	african	ADJ
ijtc-1471	20	51	countries	country	NOUN
ijtc-1471	20	52	mpofu	mpofu	PROPN
ijtc-1471	20	53	,	,	PUNCT
ijtc-1471	20	54	swart	swart	PROPN
ijtc-1471	20	55	,	,	PUNCT
ijtc-1471	20	56	and	and	CCONJ
ijtc-1471	20	57	masunda	masunda	NOUN
ijtc-1471	20	58	61	61	NUM
ijtc-1471	20	59	|	|	CCONJ
ijtc-1471	20	60	ilomata	ilomata	PROPN
ijtc-1471	20	61	international	international	ADJ
ijtc-1471	20	62	journal	journal	NOUN
ijtc-1471	20	63	of	of	ADP
ijtc-1471	20	64	tax	tax	PROPN
ijtc-1471	20	65	&	&	CCONJ
ijtc-1471	20	66	accounting	accounting	PROPN
ijtc-1471	20	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	20	68	development	development	NOUN
ijtc-1471	20	69	and	and	CCONJ
ijtc-1471	20	70	adoption	adoption	NOUN
ijtc-1471	20	71	of	of	ADP
ijtc-1471	20	72	digital	digital	ADJ
ijtc-1471	20	73	technologies	technology	NOUN
ijtc-1471	20	74	by	by	ADP
ijtc-1471	20	75	consumers	consumer	NOUN
ijtc-1471	20	76	,	,	PUNCT
ijtc-1471	20	77	enterprises	enterprise	NOUN
ijtc-1471	20	78	,	,	PUNCT
ijtc-1471	20	79	and	and	CCONJ
ijtc-1471	20	80	governments	government	NOUN
ijtc-1471	20	81	,	,	PUNCT
ijtc-1471	20	82	thus	thus	ADV
ijtc-1471	20	83	facilitating	facilitate	VERB
ijtc-1471	20	84	closing	close	VERB
ijtc-1471	20	85	the	the	DET
ijtc-1471	20	86	digital	digital	ADJ
ijtc-1471	20	87	divide	divide	NOUN
ijtc-1471	20	88	and	and	CCONJ
ijtc-1471	20	89	accelerating	accelerate	VERB
ijtc-1471	20	90	the	the	DET
ijtc-1471	20	91	economic	economic	ADJ
ijtc-1471	20	92	impact	impact	NOUN
ijtc-1471	20	93	of	of	ADP
ijtc-1471	20	94	digitization	digitization	NOUN
ijtc-1471	20	95	.	.	PUNCT
ijtc-1471	21	1	nevertheless	nevertheless	ADV
ijtc-1471	21	2	,	,	PUNCT
ijtc-1471	21	3	as	as	SCONJ
ijtc-1471	21	4	the	the	DET
ijtc-1471	21	5	market	market	NOUN
ijtc-1471	21	6	penetration	penetration	NOUN
ijtc-1471	21	7	rate	rate	NOUN
ijtc-1471	21	8	for	for	ADP
ijtc-1471	21	9	customers	customer	NOUN
ijtc-1471	21	10	is	be	AUX
ijtc-1471	21	11	still	still	ADV
ijtc-1471	21	12	relatively	relatively	ADV
ijtc-1471	21	13	low	low	ADJ
ijtc-1471	21	14	,	,	PUNCT
ijtc-1471	21	15	it	it	PRON
ijtc-1471	21	16	has	have	VERB
ijtc-1471	21	17	a	a	DET
ijtc-1471	21	18	significant	significant	ADJ
ijtc-1471	21	19	potential	potential	NOUN
ijtc-1471	21	20	to	to	PART
ijtc-1471	21	21	grow	grow	VERB
ijtc-1471	21	22	.	.	PUNCT
ijtc-1471	22	1	in	in	ADP
ijtc-1471	22	2	2017	2017	NUM
ijtc-1471	22	3	,	,	PUNCT
ijtc-1471	22	4	the	the	DET
ijtc-1471	22	5	average	average	ADJ
ijtc-1471	22	6	percentage	percentage	NOUN
ijtc-1471	22	7	in	in	ADP
ijtc-1471	22	8	africa	africa	PROPN
ijtc-1471	22	9	was	be	AUX
ijtc-1471	22	10	over	over	ADP
ijtc-1471	22	11	45	45	NUM
ijtc-1471	22	12	percent	percent	NOUN
ijtc-1471	22	13	,	,	PUNCT
ijtc-1471	22	14	but	but	CCONJ
ijtc-1471	22	15	in	in	ADP
ijtc-1471	22	16	other	other	ADJ
ijtc-1471	22	17	developing	develop	VERB
ijtc-1471	22	18	nations	nation	NOUN
ijtc-1471	22	19	,	,	PUNCT
ijtc-1471	22	20	it	it	PRON
ijtc-1471	22	21	was	be	AUX
ijtc-1471	22	22	over	over	ADP
ijtc-1471	22	23	60	60	NUM
ijtc-1471	22	24	(	(	PUNCT
ijtc-1471	22	25	[	[	X
ijtc-1471	22	26	gsma	gsma	NOUN
ijtc-1471	22	27	]	]	PUNCT
ijtc-1471	22	28	,	,	PUNCT
ijtc-1471	22	29	2018	2018	NUM
ijtc-1471	22	30	)	)	PUNCT
ijtc-1471	22	31	according	accord	VERB
ijtc-1471	22	32	to	to	ADP
ijtc-1471	22	33	(	(	PUNCT
ijtc-1471	22	34	sawadogo	sawadogo	PROPN
ijtc-1471	22	35	,	,	PUNCT
ijtc-1471	22	36	2022	2022	NUM
ijtc-1471	22	37	)	)	PUNCT
ijtc-1471	22	38	,	,	PUNCT
ijtc-1471	22	39	southern	southern	PROPN
ijtc-1471	22	40	africa	africa	PROPN
ijtc-1471	22	41	's	's	PART
ijtc-1471	22	42	telecoms	telecom	NOUN
ijtc-1471	22	43	sector	sector	NOUN
ijtc-1471	22	44	has	have	AUX
ijtc-1471	22	45	also	also	ADV
ijtc-1471	22	46	experienced	experience	VERB
ijtc-1471	22	47	remarkable	remarkable	ADJ
ijtc-1471	22	48	growth	growth	NOUN
ijtc-1471	22	49	over	over	ADP
ijtc-1471	22	50	the	the	DET
ijtc-1471	22	51	past	past	ADJ
ijtc-1471	22	52	two	two	NUM
ijtc-1471	22	53	decades	decade	NOUN
ijtc-1471	22	54	,	,	PUNCT
ijtc-1471	22	55	participating	participate	VERB
ijtc-1471	22	56	in	in	ADP
ijtc-1471	22	57	regional	regional	ADJ
ijtc-1471	22	58	economic	economic	ADJ
ijtc-1471	22	59	development	development	NOUN
ijtc-1471	22	60	and	and	CCONJ
ijtc-1471	22	61	market	market	NOUN
ijtc-1471	22	62	efficiency	efficiency	NOUN
ijtc-1471	22	63	.	.	PUNCT
ijtc-1471	23	1	regulatory	regulatory	ADJ
ijtc-1471	23	2	reforms	reform	NOUN
ijtc-1471	23	3	,	,	PUNCT
ijtc-1471	23	4	technological	technological	ADJ
ijtc-1471	23	5	advancements	advancement	NOUN
ijtc-1471	23	6	,	,	PUNCT
ijtc-1471	23	7	and	and	CCONJ
ijtc-1471	23	8	an	an	DET
ijtc-1471	23	9	increasing	increase	VERB
ijtc-1471	23	10	demand	demand	NOUN
ijtc-1471	23	11	for	for	ADP
ijtc-1471	23	12	digital	digital	ADJ
ijtc-1471	23	13	services	service	NOUN
ijtc-1471	23	14	have	have	AUX
ijtc-1471	23	15	driven	drive	VERB
ijtc-1471	23	16	this	this	PRON
ijtc-1471	23	17	.	.	PUNCT
ijtc-1471	24	1	as	as	SCONJ
ijtc-1471	24	2	nations	nation	NOUN
ijtc-1471	24	3	within	within	ADP
ijtc-1471	24	4	this	this	DET
ijtc-1471	24	5	region	region	NOUN
ijtc-1471	24	6	continue	continue	VERB
ijtc-1471	24	7	to	to	PART
ijtc-1471	24	8	embrace	embrace	VERB
ijtc-1471	24	9	digital	digital	ADJ
ijtc-1471	24	10	transformation	transformation	NOUN
ijtc-1471	24	11	,	,	PUNCT
ijtc-1471	24	12	the	the	DET
ijtc-1471	24	13	demand	demand	NOUN
ijtc-1471	24	14	for	for	ADP
ijtc-1471	24	15	robust	robust	ADJ
ijtc-1471	24	16	telecom	telecom	NOUN
ijtc-1471	24	17	infrastructure	infrastructure	NOUN
ijtc-1471	24	18	and	and	CCONJ
ijtc-1471	24	19	services	service	NOUN
ijtc-1471	24	20	has	have	AUX
ijtc-1471	24	21	surged	surge	VERB
ijtc-1471	24	22	(	(	PUNCT
ijtc-1471	24	23	adewara	adewara	PROPN
ijtc-1471	24	24	et	et	PROPN
ijtc-1471	24	25	al	al	PROPN
ijtc-1471	24	26	.	.	PROPN
ijtc-1471	24	27	,	,	PUNCT
ijtc-1471	24	28	2023	2023	NUM
ijtc-1471	24	29	)	)	PUNCT
ijtc-1471	24	30	.	.	PUNCT
ijtc-1471	25	1	the	the	DET
ijtc-1471	25	2	expansion	expansion	NOUN
ijtc-1471	25	3	of	of	ADP
ijtc-1471	25	4	mobile	mobile	ADJ
ijtc-1471	25	5	networks	network	NOUN
ijtc-1471	25	6	,	,	PUNCT
ijtc-1471	25	7	the	the	DET
ijtc-1471	25	8	proliferation	proliferation	NOUN
ijtc-1471	25	9	of	of	ADP
ijtc-1471	25	10	internet	internet	NOUN
ijtc-1471	25	11	access	access	NOUN
ijtc-1471	25	12	,	,	PUNCT
ijtc-1471	25	13	and	and	CCONJ
ijtc-1471	25	14	the	the	DET
ijtc-1471	25	15	introduction	introduction	NOUN
ijtc-1471	25	16	of	of	ADP
ijtc-1471	25	17	innovative	innovative	ADJ
ijtc-1471	25	18	products	product	NOUN
ijtc-1471	25	19	and	and	CCONJ
ijtc-1471	25	20	services	service	NOUN
ijtc-1471	25	21	have	have	AUX
ijtc-1471	25	22	all	all	PRON
ijtc-1471	25	23	contributed	contribute	VERB
ijtc-1471	25	24	to	to	ADP
ijtc-1471	25	25	the	the	DET
ijtc-1471	25	26	sector	sector	NOUN
ijtc-1471	25	27	's	's	PART
ijtc-1471	25	28	success	success	NOUN
ijtc-1471	25	29	.	.	PUNCT
ijtc-1471	26	1	resultantly	resultantly	ADV
ijtc-1471	26	2	,	,	PUNCT
ijtc-1471	26	3	the	the	DET
ijtc-1471	26	4	region	region	NOUN
ijtc-1471	26	5	's	's	PART
ijtc-1471	26	6	governments	government	NOUN
ijtc-1471	26	7	have	have	AUX
ijtc-1471	26	8	recognized	recognize	VERB
ijtc-1471	26	9	the	the	DET
ijtc-1471	26	10	strategic	strategic	ADJ
ijtc-1471	26	11	importance	importance	NOUN
ijtc-1471	26	12	of	of	ADP
ijtc-1471	26	13	telecoms	telecom	NOUN
ijtc-1471	26	14	,	,	PUNCT
ijtc-1471	26	15	not	not	PART
ijtc-1471	26	16	only	only	ADV
ijtc-1471	26	17	as	as	ADP
ijtc-1471	26	18	a	a	DET
ijtc-1471	26	19	key	key	ADJ
ijtc-1471	26	20	enabler	enabler	NOUN
ijtc-1471	26	21	of	of	ADP
ijtc-1471	26	22	socio	socio	NOUN
ijtc-1471	26	23	-	-	PUNCT
ijtc-1471	26	24	economic	economic	ADJ
ijtc-1471	26	25	development	development	NOUN
ijtc-1471	26	26	but	but	CCONJ
ijtc-1471	26	27	also	also	ADV
ijtc-1471	26	28	as	as	ADP
ijtc-1471	26	29	a	a	DET
ijtc-1471	26	30	significant	significant	ADJ
ijtc-1471	26	31	source	source	NOUN
ijtc-1471	26	32	of	of	ADP
ijtc-1471	26	33	revenue	revenue	NOUN
ijtc-1471	26	34	oladele	oladele	NOUN
ijtc-1471	26	35	(	(	PUNCT
ijtc-1471	26	36	2024	2024	NUM
ijtc-1471	26	37	)	)	PUNCT
ijtc-1471	26	38	.	.	PUNCT
ijtc-1471	27	1	however	however	ADV
ijtc-1471	27	2	,	,	PUNCT
ijtc-1471	27	3	a	a	DET
ijtc-1471	27	4	complex	complex	ADJ
ijtc-1471	27	5	and	and	CCONJ
ijtc-1471	27	6	burdensome	burdensome	ADJ
ijtc-1471	27	7	tax	tax	NOUN
ijtc-1471	27	8	environment	environment	NOUN
ijtc-1471	27	9	has	have	AUX
ijtc-1471	27	10	increasingly	increasingly	ADV
ijtc-1471	27	11	hampered	hamper	VERB
ijtc-1471	27	12	the	the	DET
ijtc-1471	27	13	industry	industry	NOUN
ijtc-1471	27	14	's	's	PART
ijtc-1471	27	15	potential	potential	NOUN
ijtc-1471	27	16	to	to	PART
ijtc-1471	27	17	contribute	contribute	VERB
ijtc-1471	27	18	to	to	ADP
ijtc-1471	27	19	sustainable	sustainable	ADJ
ijtc-1471	27	20	development	development	NOUN
ijtc-1471	27	21	.	.	PUNCT
ijtc-1471	28	1	the	the	DET
ijtc-1471	28	2	imposition	imposition	NOUN
ijtc-1471	28	3	of	of	ADP
ijtc-1471	28	4	multiple	multiple	ADJ
ijtc-1471	28	5	taxes	taxis	NOUN
ijtc-1471	28	6	on	on	ADP
ijtc-1471	28	7	telecoms	telecom	NOUN
ijtc-1471	28	8	operators	operator	NOUN
ijtc-1471	28	9	,	,	PUNCT
ijtc-1471	28	10	ranging	range	VERB
ijtc-1471	28	11	from	from	ADP
ijtc-1471	28	12	import	import	NOUN
ijtc-1471	28	13	duties	duty	NOUN
ijtc-1471	28	14	,	,	PUNCT
ijtc-1471	28	15	consumer	consumer	NOUN
ijtc-1471	28	16	taxes	taxis	NOUN
ijtc-1471	28	17	,	,	PUNCT
ijtc-1471	28	18	corporate	corporate	ADJ
ijtc-1471	28	19	and	and	CCONJ
ijtc-1471	28	20	employment	employment	NOUN
ijtc-1471	28	21	taxes	taxis	NOUN
ijtc-1471	28	22	,	,	PUNCT
ijtc-1471	28	23	regulatory	regulatory	ADJ
ijtc-1471	28	24	fees	fee	NOUN
ijtc-1471	28	25	,	,	PUNCT
ijtc-1471	28	26	industry	industry	NOUN
ijtc-1471	28	27	-	-	PUNCT
ijtc-1471	28	28	specific	specific	ADJ
ijtc-1471	28	29	levies	levy	NOUN
ijtc-1471	28	30	,	,	PUNCT
ijtc-1471	28	31	and	and	CCONJ
ijtc-1471	28	32	excise	excise	NOUN
ijtc-1471	28	33	taxes	taxis	NOUN
ijtc-1471	28	34	,	,	PUNCT
ijtc-1471	28	35	presents	present	VERB
ijtc-1471	28	36	significant	significant	ADJ
ijtc-1471	28	37	challenges	challenge	NOUN
ijtc-1471	28	38	that	that	PRON
ijtc-1471	28	39	could	could	AUX
ijtc-1471	28	40	undermine	undermine	VERB
ijtc-1471	28	41	the	the	DET
ijtc-1471	28	42	sector	sector	NOUN
ijtc-1471	28	43	's	's	PART
ijtc-1471	28	44	ability	ability	NOUN
ijtc-1471	28	45	to	to	PART
ijtc-1471	28	46	fulfill	fulfill	VERB
ijtc-1471	28	47	its	its	PRON
ijtc-1471	28	48	role	role	NOUN
ijtc-1471	28	49	as	as	ADP
ijtc-1471	28	50	a	a	DET
ijtc-1471	28	51	driver	driver	NOUN
ijtc-1471	28	52	of	of	ADP
ijtc-1471	28	53	economic	economic	ADJ
ijtc-1471	28	54	progress	progress	NOUN
ijtc-1471	28	55	(	(	PUNCT
ijtc-1471	28	56	slemrod	slemrod	NOUN
ijtc-1471	28	57	,	,	PUNCT
ijtc-1471	28	58	2019	2019	NUM
ijtc-1471	28	59	)	)	PUNCT
ijtc-1471	28	60	;	;	PUNCT
ijtc-1471	28	61	(	(	PUNCT
ijtc-1471	28	62	tuerck	tuerck	NOUN
ijtc-1471	28	63	et	et	PROPN
ijtc-1471	28	64	al	al	PROPN
ijtc-1471	28	65	.	.	PROPN
ijtc-1471	28	66	,	,	PUNCT
ijtc-1471	28	67	2007	2007	NUM
ijtc-1471	28	68	)	)	PUNCT
ijtc-1471	28	69	the	the	DET
ijtc-1471	28	70	southern	southern	ADJ
ijtc-1471	28	71	african	african	ADJ
ijtc-1471	28	72	development	development	PROPN
ijtc-1471	28	73	community	community	NOUN
ijtc-1471	28	74	(	(	PUNCT
ijtc-1471	28	75	sadc	sadc	PROPN
ijtc-1471	28	76	)	)	PUNCT
ijtc-1471	28	77	is	be	AUX
ijtc-1471	28	78	a	a	DET
ijtc-1471	28	79	regional	regional	ADJ
ijtc-1471	28	80	economic	economic	ADJ
ijtc-1471	28	81	community	community	NOUN
ijtc-1471	28	82	comprising	comprise	VERB
ijtc-1471	28	83	16	16	NUM
ijtc-1471	28	84	member	member	NOUN
ijtc-1471	28	85	states	state	NOUN
ijtc-1471	28	86	:	:	PUNCT
ijtc-1471	28	87	angola	angola	PROPN
ijtc-1471	28	88	,	,	PUNCT
ijtc-1471	28	89	botswana	botswana	PROPN
ijtc-1471	28	90	,	,	PUNCT
ijtc-1471	28	91	comoros	comoros	PROPN
ijtc-1471	28	92	,	,	PUNCT
ijtc-1471	28	93	democratic	democratic	ADJ
ijtc-1471	28	94	republic	republic	PROPN
ijtc-1471	28	95	of	of	ADP
ijtc-1471	28	96	congo	congo	PROPN
ijtc-1471	28	97	,	,	PUNCT
ijtc-1471	28	98	eswatini	eswatini	PROPN
ijtc-1471	28	99	,	,	PUNCT
ijtc-1471	28	100	lesotho	lesotho	PROPN
ijtc-1471	28	101	,	,	PUNCT
ijtc-1471	28	102	madagascar	madagascar	PROPN
ijtc-1471	28	103	,	,	PUNCT
ijtc-1471	28	104	malawi	malawi	PROPN
ijtc-1471	28	105	,	,	PUNCT
ijtc-1471	28	106	mauritius	mauritius	PROPN
ijtc-1471	28	107	,	,	PUNCT
ijtc-1471	28	108	mozambique	mozambique	PROPN
ijtc-1471	28	109	,	,	PUNCT
ijtc-1471	28	110	namibia	namibia	PROPN
ijtc-1471	28	111	,	,	PUNCT
ijtc-1471	28	112	seychelles	seychelle	NOUN
ijtc-1471	28	113	,	,	PUNCT
ijtc-1471	28	114	south	south	PROPN
ijtc-1471	28	115	africa	africa	PROPN
ijtc-1471	28	116	,	,	PUNCT
ijtc-1471	28	117	united	united	PROPN
ijtc-1471	28	118	republic	republic	PROPN
ijtc-1471	28	119	of	of	ADP
ijtc-1471	28	120	tanzania	tanzania	PROPN
ijtc-1471	28	121	,	,	PUNCT
ijtc-1471	28	122	zambia	zambia	PROPN
ijtc-1471	28	123	,	,	PUNCT
ijtc-1471	28	124	and	and	CCONJ
ijtc-1471	28	125	zimbabwe	zimbabwe	NOUN
ijtc-1471	28	126	.	.	PUNCT
ijtc-1471	29	1	however	however	ADV
ijtc-1471	29	2	,	,	PUNCT
ijtc-1471	29	3	this	this	DET
ijtc-1471	29	4	study	study	NOUN
ijtc-1471	29	5	will	will	AUX
ijtc-1471	29	6	concentrate	concentrate	VERB
ijtc-1471	29	7	on	on	ADP
ijtc-1471	29	8	five	five	NUM
ijtc-1471	29	9	countries	country	NOUN
ijtc-1471	29	10	(	(	PUNCT
ijtc-1471	29	11	zimbabwe	zimbabwe	X
ijtc-1471	29	12	,	,	PUNCT
ijtc-1471	29	13	zambia	zambia	PROPN
ijtc-1471	29	14	,	,	PUNCT
ijtc-1471	29	15	mozambique	mozambique	PROPN
ijtc-1471	29	16	,	,	PUNCT
ijtc-1471	29	17	botswana	botswana	PROPN
ijtc-1471	29	18	,	,	PUNCT
ijtc-1471	29	19	and	and	CCONJ
ijtc-1471	29	20	south	south	PROPN
ijtc-1471	29	21	africa	africa	PROPN
ijtc-1471	29	22	)	)	PUNCT
ijtc-1471	29	23	.	.	PUNCT
ijtc-1471	30	1	the	the	DET
ijtc-1471	30	2	justification	justification	NOUN
ijtc-1471	30	3	for	for	ADP
ijtc-1471	30	4	using	use	VERB
ijtc-1471	30	5	a	a	DET
ijtc-1471	30	6	sample	sample	NOUN
ijtc-1471	30	7	of	of	ADP
ijtc-1471	30	8	these	these	DET
ijtc-1471	30	9	five	five	NUM
ijtc-1471	30	10	countries	country	NOUN
ijtc-1471	30	11	is	be	AUX
ijtc-1471	30	12	the	the	DET
ijtc-1471	30	13	need	need	NOUN
ijtc-1471	30	14	for	for	ADP
ijtc-1471	30	15	a	a	DET
ijtc-1471	30	16	representative	representative	ADJ
ijtc-1471	30	17	study	study	NOUN
ijtc-1471	30	18	with	with	ADP
ijtc-1471	30	19	practical	practical	ADJ
ijtc-1471	30	20	considerations	consideration	NOUN
ijtc-1471	30	21	,	,	PUNCT
ijtc-1471	30	22	ensuring	ensure	VERB
ijtc-1471	30	23	the	the	DET
ijtc-1471	30	24	research	research	NOUN
ijtc-1471	30	25	is	be	AUX
ijtc-1471	30	26	impactful	impactful	ADJ
ijtc-1471	30	27	and	and	CCONJ
ijtc-1471	30	28	feasible	feasible	ADJ
ijtc-1471	30	29	.	.	PUNCT
ijtc-1471	31	1	much	much	ADJ
ijtc-1471	31	2	research	research	NOUN
ijtc-1471	31	3	has	have	AUX
ijtc-1471	31	4	been	be	AUX
ijtc-1471	31	5	done	do	VERB
ijtc-1471	31	6	on	on	ADP
ijtc-1471	31	7	how	how	SCONJ
ijtc-1471	31	8	taxes	taxis	NOUN
ijtc-1471	31	9	affect	affect	VERB
ijtc-1471	31	10	the	the	DET
ijtc-1471	31	11	telecom	telecom	NOUN
ijtc-1471	31	12	sector	sector	NOUN
ijtc-1471	31	13	,	,	PUNCT
ijtc-1471	31	14	especially	especially	ADV
ijtc-1471	31	15	in	in	ADP
ijtc-1471	31	16	developing	develop	VERB
ijtc-1471	31	17	nations	nation	NOUN
ijtc-1471	31	18	.	.	PUNCT
ijtc-1471	32	1	numerous	numerous	ADJ
ijtc-1471	32	2	scholarly	scholarly	ADJ
ijtc-1471	32	3	investigations	investigation	NOUN
ijtc-1471	32	4	have	have	AUX
ijtc-1471	32	5	highlighted	highlight	VERB
ijtc-1471	32	6	the	the	DET
ijtc-1471	32	7	significance	significance	NOUN
ijtc-1471	32	8	of	of	ADP
ijtc-1471	32	9	a	a	DET
ijtc-1471	32	10	steady	steady	ADJ
ijtc-1471	32	11	and	and	CCONJ
ijtc-1471	32	12	foreseeable	foreseeable	ADJ
ijtc-1471	32	13	fiscal	fiscal	ADJ
ijtc-1471	32	14	landscape	landscape	NOUN
ijtc-1471	32	15	in	in	ADP
ijtc-1471	32	16	stimulating	stimulate	VERB
ijtc-1471	32	17	investment	investment	NOUN
ijtc-1471	32	18	and	and	CCONJ
ijtc-1471	32	19	inventiveness	inventiveness	NOUN
ijtc-1471	32	20	inside	inside	ADP
ijtc-1471	32	21	the	the	DET
ijtc-1471	32	22	industry	industry	NOUN
ijtc-1471	32	23	,	,	PUNCT
ijtc-1471	32	24	matheson	matheson	PROPN
ijtc-1471	32	25	&	&	CCONJ
ijtc-1471	32	26	petit	petit	PROPN
ijtc-1471	32	27	(	(	PUNCT
ijtc-1471	32	28	2021	2021	NUM
ijtc-1471	32	29	)	)	PUNCT
ijtc-1471	32	30	.	.	PUNCT
ijtc-1471	33	1	one	one	NUM
ijtc-1471	33	2	report	report	NOUN
ijtc-1471	33	3	from	from	ADP
ijtc-1471	33	4	the	the	DET
ijtc-1471	33	5	(	(	PUNCT
ijtc-1471	33	6	gsma	gsma	NOUN
ijtc-1471	33	7	,	,	PUNCT
ijtc-1471	33	8	2015)for	2015)for	PROPN
ijtc-1471	33	9	example	example	NOUN
ijtc-1471	33	10	,	,	PUNCT
ijtc-1471	33	11	highlights	highlight	VERB
ijtc-1471	33	12	how	how	SCONJ
ijtc-1471	33	13	tax	tax	NOUN
ijtc-1471	33	14	rates	rate	NOUN
ijtc-1471	33	15	that	that	PRON
ijtc-1471	33	16	are	be	AUX
ijtc-1471	33	17	too	too	ADV
ijtc-1471	33	18	high	high	ADJ
ijtc-1471	33	19	or	or	CCONJ
ijtc-1471	33	20	too	too	ADV
ijtc-1471	33	21	variable	variable	ADJ
ijtc-1471	33	22	might	might	AUX
ijtc-1471	33	23	deter	deter	VERB
ijtc-1471	33	24	investment	investment	NOUN
ijtc-1471	33	25	,	,	PUNCT
ijtc-1471	33	26	resulting	result	VERB
ijtc-1471	33	27	in	in	ADP
ijtc-1471	33	28	inferior	inferior	ADJ
ijtc-1471	33	29	network	network	NOUN
ijtc-1471	33	30	coverage	coverage	NOUN
ijtc-1471	33	31	,	,	PUNCT
ijtc-1471	33	32	higher	high	ADJ
ijtc-1471	33	33	consumer	consumer	NOUN
ijtc-1471	33	34	pricing	pricing	NOUN
ijtc-1471	33	35	,	,	PUNCT
ijtc-1471	33	36	and	and	CCONJ
ijtc-1471	33	37	slower	slow	ADJ
ijtc-1471	33	38	uptake	uptake	NOUN
ijtc-1471	33	39	of	of	ADP
ijtc-1471	33	40	new	new	ADJ
ijtc-1471	33	41	technologies	technology	NOUN
ijtc-1471	33	42	.	.	PUNCT
ijtc-1471	34	1	the	the	DET
ijtc-1471	34	2	empirical	empirical	ADJ
ijtc-1471	34	3	study	study	NOUN
ijtc-1471	34	4	by	by	ADP
ijtc-1471	34	5	matheson	matheson	PROPN
ijtc-1471	34	6	&	&	CCONJ
ijtc-1471	34	7	petit	petit	PROPN
ijtc-1471	34	8	(	(	PUNCT
ijtc-1471	34	9	2017	2017	NUM
ijtc-1471	34	10	)	)	PUNCT
ijtc-1471	34	11	which	which	PRON
ijtc-1471	34	12	demonstrates	demonstrate	VERB
ijtc-1471	34	13	a	a	DET
ijtc-1471	34	14	negative	negative	ADJ
ijtc-1471	34	15	association	association	NOUN
ijtc-1471	34	16	between	between	ADP
ijtc-1471	34	17	high	high	ADJ
ijtc-1471	34	18	taxes	taxis	NOUN
ijtc-1471	34	19	and	and	CCONJ
ijtc-1471	34	20	the	the	DET
ijtc-1471	34	21	uptake	uptake	NOUN
ijtc-1471	34	22	of	of	ADP
ijtc-1471	34	23	telecoms	telecom	NOUN
ijtc-1471	34	24	in	in	ADP
ijtc-1471	34	25	developing	develop	VERB
ijtc-1471	34	26	nations	nation	NOUN
ijtc-1471	34	27	,	,	PUNCT
ijtc-1471	34	28	lends	lend	VERB
ijtc-1471	34	29	credence	credence	NOUN
ijtc-1471	34	30	to	to	ADP
ijtc-1471	34	31	this	this	DET
ijtc-1471	34	32	viewpoint	viewpoint	NOUN
ijtc-1471	34	33	.	.	PUNCT
ijtc-1471	35	1	scholars	scholar	NOUN
ijtc-1471	35	2	have	have	AUX
ijtc-1471	35	3	also	also	ADV
ijtc-1471	35	4	examined	examine	VERB
ijtc-1471	35	5	the	the	DET
ijtc-1471	35	6	difficulties	difficulty	NOUN
ijtc-1471	35	7	that	that	PRON
ijtc-1471	35	8	the	the	DET
ijtc-1471	35	9	various	various	ADJ
ijtc-1471	35	10	forms	form	NOUN
ijtc-1471	35	11	of	of	ADP
ijtc-1471	35	12	taxation	taxation	NOUN
ijtc-1471	35	13	in	in	ADP
ijtc-1471	35	14	southern	southern	PROPN
ijtc-1471	35	15	africa	africa	PROPN
ijtc-1471	35	16	present	present	ADJ
ijtc-1471	35	17	to	to	ADP
ijtc-1471	35	18	the	the	DET
ijtc-1471	35	19	region	region	NOUN
ijtc-1471	35	20	's	's	PART
ijtc-1471	35	21	telecoms	telecom	NOUN
ijtc-1471	35	22	sector	sector	NOUN
ijtc-1471	35	23	.	.	PUNCT
ijtc-1471	36	1	according	accord	VERB
ijtc-1471	36	2	to	to	ADP
ijtc-1471	36	3	(	(	PUNCT
ijtc-1471	36	4	ndung’u	ndung’u	NUM
ijtc-1471	36	5	,	,	PUNCT
ijtc-1471	36	6	2019	2019	NUM
ijtc-1471	36	7	)	)	PUNCT
ijtc-1471	36	8	analysis	analysis	NOUN
ijtc-1471	36	9	of	of	ADP
ijtc-1471	36	10	the	the	DET
ijtc-1471	36	11	effects	effect	NOUN
ijtc-1471	36	12	of	of	ADP
ijtc-1471	36	13	taxes	taxis	NOUN
ijtc-1471	36	14	on	on	ADP
ijtc-1471	36	15	mobile	mobile	ADJ
ijtc-1471	36	16	operators	operator	NOUN
ijtc-1471	36	17	in	in	ADP
ijtc-1471	36	18	sub	sub	ADJ
ijtc-1471	36	19	-	-	ADJ
ijtc-1471	36	20	saharan	saharan	ADJ
ijtc-1471	36	21	africa	africa	PROPN
ijtc-1471	36	22	shows	show	VERB
ijtc-1471	36	23	that	that	SCONJ
ijtc-1471	36	24	the	the	DET
ijtc-1471	36	25	region	region	NOUN
ijtc-1471	36	26	's	's	PART
ijtc-1471	36	27	operators	operator	NOUN
ijtc-1471	36	28	face	face	VERB
ijtc-1471	36	29	a	a	DET
ijtc-1471	36	30	disproportionately	disproportionately	ADV
ijtc-1471	36	31	high	high	ADJ
ijtc-1471	36	32	tax	tax	NOUN
ijtc-1471	36	33	burden	burden	NOUN
ijtc-1471	36	34	due	due	ADP
ijtc-1471	36	35	to	to	ADP
ijtc-1471	36	36	various	various	ADJ
ijtc-1471	36	37	levies	levy	NOUN
ijtc-1471	36	38	that	that	PRON
ijtc-1471	36	39	surpass	surpass	VERB
ijtc-1471	36	40	those	those	PRON
ijtc-1471	36	41	imposed	impose	VERB
ijtc-1471	36	42	on	on	ADP
ijtc-1471	36	43	other	other	ADJ
ijtc-1471	36	44	companies	company	NOUN
ijtc-1471	36	45	.	.	PUNCT
ijtc-1471	37	1	researchers	researcher	NOUN
ijtc-1471	37	2	believe	believe	VERB
ijtc-1471	37	3	that	that	SCONJ
ijtc-1471	37	4	a	a	DET
ijtc-1471	37	5	tax	tax	NOUN
ijtc-1471	37	6	climate	climate	NOUN
ijtc-1471	37	7	like	like	ADP
ijtc-1471	37	8	this	this	PRON
ijtc-1471	37	9	might	might	AUX
ijtc-1471	37	10	discourage	discourage	VERB
ijtc-1471	37	11	investment	investment	NOUN
ijtc-1471	37	12	in	in	ADP
ijtc-1471	37	13	vital	vital	ADJ
ijtc-1471	37	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	37	15	tax	tax	NOUN
ijtc-1471	37	16	impact	impact	NOUN
ijtc-1471	37	17	analysis	analysis	NOUN
ijtc-1471	37	18	in	in	ADP
ijtc-1471	37	19	telecommunications	telecommunications	NOUN
ijtc-1471	37	20	industry	industry	NOUN
ijtc-1471	37	21	among	among	ADP
ijtc-1471	37	22	southern	southern	ADJ
ijtc-1471	37	23	african	african	ADJ
ijtc-1471	37	24	countries	country	NOUN
ijtc-1471	37	25	mpofu	mpofu	PROPN
ijtc-1471	37	26	,	,	PUNCT
ijtc-1471	37	27	swart	swart	PROPN
ijtc-1471	37	28	,	,	PUNCT
ijtc-1471	37	29	and	and	CCONJ
ijtc-1471	37	30	masunda	masunda	NOUN
ijtc-1471	37	31	62	62	NUM
ijtc-1471	37	32	|	|	ADV
ijtc-1471	37	33	ilomata	ilomata	PROPN
ijtc-1471	37	34	international	international	ADJ
ijtc-1471	37	35	journal	journal	NOUN
ijtc-1471	37	36	of	of	ADP
ijtc-1471	37	37	tax	tax	PROPN
ijtc-1471	37	38	&	&	CCONJ
ijtc-1471	37	39	accounting	accounting	PROPN
ijtc-1471	37	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	37	41	infrastructure	infrastructure	NOUN
ijtc-1471	37	42	,	,	PUNCT
ijtc-1471	37	43	restrict	restrict	VERB
ijtc-1471	37	44	the	the	DET
ijtc-1471	37	45	introduction	introduction	NOUN
ijtc-1471	37	46	of	of	ADP
ijtc-1471	37	47	new	new	ADJ
ijtc-1471	37	48	services	service	NOUN
ijtc-1471	37	49	,	,	PUNCT
ijtc-1471	37	50	and	and	CCONJ
ijtc-1471	37	51	ultimately	ultimately	ADV
ijtc-1471	37	52	impede	impede	VERB
ijtc-1471	37	53	the	the	DET
ijtc-1471	37	54	digital	digital	ADJ
ijtc-1471	37	55	transformation	transformation	NOUN
ijtc-1471	37	56	of	of	ADP
ijtc-1471	37	57	the	the	DET
ijtc-1471	37	58	area	area	NOUN
ijtc-1471	37	59	(	(	PUNCT
ijtc-1471	37	60	sebele	sebele	NOUN
ijtc-1471	37	61	-	-	PUNCT
ijtc-1471	37	62	mpofu	mpofu	NOUN
ijtc-1471	37	63	et	et	PROPN
ijtc-1471	37	64	al	al	PROPN
ijtc-1471	37	65	.	.	PROPN
ijtc-1471	37	66	,	,	PUNCT
ijtc-1471	37	67	2021	2021	NUM
ijtc-1471	37	68	)	)	PUNCT
ijtc-1471	37	69	in	in	ADP
ijtc-1471	37	70	addition	addition	NOUN
ijtc-1471	37	71	,	,	PUNCT
ijtc-1471	37	72	the	the	DET
ijtc-1471	37	73	imposition	imposition	NOUN
ijtc-1471	37	74	of	of	ADP
ijtc-1471	37	75	various	various	ADJ
ijtc-1471	37	76	taxes	taxis	NOUN
ijtc-1471	37	77	has	have	AUX
ijtc-1471	37	78	been	be	AUX
ijtc-1471	37	79	a	a	DET
ijtc-1471	37	80	focal	focal	ADJ
ijtc-1471	37	81	point	point	NOUN
ijtc-1471	37	82	of	of	ADP
ijtc-1471	37	83	discussion	discussion	NOUN
ijtc-1471	37	84	and	and	CCONJ
ijtc-1471	37	85	debate	debate	NOUN
ijtc-1471	37	86	,	,	PUNCT
ijtc-1471	37	87	potentially	potentially	ADV
ijtc-1471	37	88	hindering	hinder	VERB
ijtc-1471	37	89	the	the	DET
ijtc-1471	37	90	industry	industry	NOUN
ijtc-1471	37	91	's	's	PART
ijtc-1471	37	92	development	development	NOUN
ijtc-1471	37	93	,	,	PUNCT
ijtc-1471	37	94	matheson	matheson	PROPN
ijtc-1471	37	95	&	&	CCONJ
ijtc-1471	37	96	petit	petit	PROPN
ijtc-1471	37	97	(	(	PUNCT
ijtc-1471	37	98	2021	2021	NUM
ijtc-1471	37	99	)	)	PUNCT
ijtc-1471	37	100	.	.	PUNCT
ijtc-1471	38	1	multiple	multiple	ADJ
ijtc-1471	38	2	taxation	taxation	NOUN
ijtc-1471	38	3	in	in	ADP
ijtc-1471	38	4	the	the	DET
ijtc-1471	38	5	telecommunication	telecommunication	NOUN
ijtc-1471	38	6	sector	sector	NOUN
ijtc-1471	38	7	is	be	AUX
ijtc-1471	38	8	a	a	DET
ijtc-1471	38	9	topical	topical	ADJ
ijtc-1471	38	10	issue	issue	NOUN
ijtc-1471	38	11	and	and	CCONJ
ijtc-1471	38	12	is	be	AUX
ijtc-1471	38	13	still	still	ADV
ijtc-1471	38	14	under	under	ADV
ijtc-1471	38	15	-	-	PUNCT
ijtc-1471	38	16	researched	research	VERB
ijtc-1471	38	17	.	.	PUNCT
ijtc-1471	39	1	this	this	DET
ijtc-1471	39	2	research	research	NOUN
ijtc-1471	39	3	seeks	seek	VERB
ijtc-1471	39	4	to	to	PART
ijtc-1471	39	5	analyze	analyze	VERB
ijtc-1471	39	6	and	and	CCONJ
ijtc-1471	39	7	investigate	investigate	VERB
ijtc-1471	39	8	the	the	DET
ijtc-1471	39	9	tax	tax	NOUN
ijtc-1471	39	10	burden	burden	NOUN
ijtc-1471	39	11	and	and	CCONJ
ijtc-1471	39	12	implications	implication	NOUN
ijtc-1471	39	13	of	of	ADP
ijtc-1471	39	14	various	various	ADJ
ijtc-1471	39	15	taxations	taxation	NOUN
ijtc-1471	39	16	in	in	ADP
ijtc-1471	39	17	the	the	DET
ijtc-1471	39	18	telecoms	telecom	NOUN
ijtc-1471	39	19	industry	industry	NOUN
ijtc-1471	39	20	in	in	ADP
ijtc-1471	39	21	southern	southern	ADJ
ijtc-1471	39	22	african	african	ADJ
ijtc-1471	39	23	countries	country	NOUN
ijtc-1471	39	24	.	.	PUNCT
ijtc-1471	40	1	the	the	DET
ijtc-1471	40	2	goal	goal	NOUN
ijtc-1471	40	3	is	be	AUX
ijtc-1471	40	4	to	to	PART
ijtc-1471	40	5	evaluate	evaluate	VERB
ijtc-1471	40	6	the	the	DET
ijtc-1471	40	7	taxation	taxation	NOUN
ijtc-1471	40	8	policies	policy	NOUN
ijtc-1471	40	9	on	on	ADP
ijtc-1471	40	10	the	the	DET
ijtc-1471	40	11	performance	performance	NOUN
ijtc-1471	40	12	and	and	CCONJ
ijtc-1471	40	13	sustainability	sustainability	NOUN
ijtc-1471	40	14	of	of	ADP
ijtc-1471	40	15	the	the	DET
ijtc-1471	40	16	telecoms	telecom	NOUN
ijtc-1471	40	17	sector	sector	NOUN
ijtc-1471	40	18	in	in	ADP
ijtc-1471	40	19	the	the	DET
ijtc-1471	40	20	identified	identify	VERB
ijtc-1471	40	21	countries	country	NOUN
ijtc-1471	40	22	and	and	CCONJ
ijtc-1471	40	23	develop	develop	VERB
ijtc-1471	40	24	potential	potential	ADJ
ijtc-1471	40	25	solutions	solution	NOUN
ijtc-1471	40	26	.	.	PUNCT
ijtc-1471	41	1	the	the	DET
ijtc-1471	41	2	article	article	NOUN
ijtc-1471	41	3	further	far	ADV
ijtc-1471	41	4	contributes	contribute	VERB
ijtc-1471	41	5	to	to	ADP
ijtc-1471	41	6	the	the	DET
ijtc-1471	41	7	practical	practical	ADJ
ijtc-1471	41	8	aspect	aspect	NOUN
ijtc-1471	41	9	of	of	ADP
ijtc-1471	41	10	the	the	DET
ijtc-1471	41	11	incidence	incidence	NOUN
ijtc-1471	41	12	of	of	ADP
ijtc-1471	41	13	the	the	DET
ijtc-1471	41	14	tax	tax	NOUN
ijtc-1471	41	15	burden	burden	NOUN
ijtc-1471	41	16	in	in	ADP
ijtc-1471	41	17	the	the	DET
ijtc-1471	41	18	sector	sector	NOUN
ijtc-1471	41	19	by	by	ADP
ijtc-1471	41	20	offering	offer	VERB
ijtc-1471	41	21	a	a	DET
ijtc-1471	41	22	valuable	valuable	ADJ
ijtc-1471	41	23	examination	examination	NOUN
ijtc-1471	41	24	of	of	ADP
ijtc-1471	41	25	the	the	DET
ijtc-1471	41	26	consequences	consequence	NOUN
ijtc-1471	41	27	of	of	ADP
ijtc-1471	41	28	the	the	DET
ijtc-1471	41	29	existing	exist	VERB
ijtc-1471	41	30	structure	structure	NOUN
ijtc-1471	41	31	and	and	CCONJ
ijtc-1471	41	32	model	model	NOUN
ijtc-1471	41	33	of	of	ADP
ijtc-1471	41	34	taxes	taxis	NOUN
ijtc-1471	41	35	as	as	SCONJ
ijtc-1471	41	36	they	they	PRON
ijtc-1471	41	37	relate	relate	VERB
ijtc-1471	41	38	to	to	ADP
ijtc-1471	41	39	the	the	DET
ijtc-1471	41	40	telecommunication	telecommunication	NOUN
ijtc-1471	41	41	industry	industry	NOUN
ijtc-1471	41	42	,	,	PUNCT
ijtc-1471	41	43	and	and	CCONJ
ijtc-1471	41	44	this	this	PRON
ijtc-1471	41	45	can	can	AUX
ijtc-1471	41	46	support	support	VERB
ijtc-1471	41	47	policymakers	policymaker	NOUN
ijtc-1471	41	48	in	in	ADP
ijtc-1471	41	49	appraising	appraise	VERB
ijtc-1471	41	50	their	their	PRON
ijtc-1471	41	51	policies	policy	NOUN
ijtc-1471	41	52	to	to	PART
ijtc-1471	41	53	enhance	enhance	VERB
ijtc-1471	41	54	sector	sector	NOUN
ijtc-1471	41	55	performance	performance	NOUN
ijtc-1471	41	56	in	in	ADP
ijtc-1471	41	57	the	the	DET
ijtc-1471	41	58	long	long	ADJ
ijtc-1471	41	59	term	term	NOUN
ijtc-1471	41	60	.	.	PUNCT
ijtc-1471	42	1	types	type	NOUN
ijtc-1471	42	2	of	of	ADP
ijtc-1471	42	3	taxes	taxis	NOUN
ijtc-1471	42	4	imposed	impose	VERB
ijtc-1471	42	5	on	on	ADP
ijtc-1471	42	6	the	the	DET
ijtc-1471	42	7	telecoms	telecom	NOUN
ijtc-1471	42	8	industry	industry	NOUN
ijtc-1471	42	9	many	many	ADJ
ijtc-1471	42	10	taxes	taxis	NOUN
ijtc-1471	42	11	,	,	PUNCT
ijtc-1471	42	12	fees	fee	NOUN
ijtc-1471	42	13	,	,	PUNCT
ijtc-1471	42	14	and	and	CCONJ
ijtc-1471	42	15	levies	levy	NOUN
ijtc-1471	42	16	characterize	characterize	VERB
ijtc-1471	42	17	the	the	DET
ijtc-1471	42	18	fiscal	fiscal	ADJ
ijtc-1471	42	19	environment	environment	NOUN
ijtc-1471	42	20	in	in	ADP
ijtc-1471	42	21	which	which	PRON
ijtc-1471	42	22	the	the	DET
ijtc-1471	42	23	telecom	telecom	NOUN
ijtc-1471	42	24	industry	industry	NOUN
ijtc-1471	42	25	operates	operate	VERB
ijtc-1471	42	26	.	.	PUNCT
ijtc-1471	43	1	these	these	PRON
ijtc-1471	43	2	include	include	VERB
ijtc-1471	43	3	but	but	CCONJ
ijtc-1471	43	4	are	be	AUX
ijtc-1471	43	5	not	not	PART
ijtc-1471	43	6	limited	limit	VERB
ijtc-1471	43	7	to	to	ADP
ijtc-1471	43	8	,	,	PUNCT
ijtc-1471	43	9	corporate	corporate	ADJ
ijtc-1471	43	10	income	income	NOUN
ijtc-1471	43	11	tax	tax	NOUN
ijtc-1471	43	12	,	,	PUNCT
ijtc-1471	43	13	pay	pay	VERB
ijtc-1471	43	14	as	as	SCONJ
ijtc-1471	43	15	you	you	PRON
ijtc-1471	43	16	earn	earn	VERB
ijtc-1471	43	17	(	(	PUNCT
ijtc-1471	43	18	paye	paye	NOUN
ijtc-1471	43	19	)	)	PUNCT
ijtc-1471	43	20	,	,	PUNCT
ijtc-1471	43	21	value	value	NOUN
ijtc-1471	43	22	-	-	PUNCT
ijtc-1471	43	23	added	add	VERB
ijtc-1471	43	24	tax	tax	NOUN
ijtc-1471	43	25	(	(	PUNCT
ijtc-1471	43	26	vat	vat	NOUN
ijtc-1471	43	27	)	)	PUNCT
ijtc-1471	43	28	,	,	PUNCT
ijtc-1471	43	29	sales	sale	NOUN
ijtc-1471	43	30	tax	tax	NOUN
ijtc-1471	43	31	,	,	PUNCT
ijtc-1471	43	32	excise	excise	NOUN
ijtc-1471	43	33	duties	duty	NOUN
ijtc-1471	43	34	,	,	PUNCT
ijtc-1471	43	35	import	import	NOUN
ijtc-1471	43	36	duties	duty	NOUN
ijtc-1471	43	37	as	as	ADV
ijtc-1471	43	38	well	well	ADV
ijtc-1471	43	39	as	as	ADP
ijtc-1471	43	40	sector	sector	NOUN
ijtc-1471	43	41	-	-	PUNCT
ijtc-1471	43	42	specific	specific	ADJ
ijtc-1471	43	43	charges	charge	NOUN
ijtc-1471	43	44	,	,	PUNCT
ijtc-1471	43	45	which	which	PRON
ijtc-1471	43	46	include	include	VERB
ijtc-1471	43	47	spectrum	spectrum	NOUN
ijtc-1471	43	48	fees	fee	NOUN
ijtc-1471	43	49	,	,	PUNCT
ijtc-1471	43	50	numbering	numbering	NOUN
ijtc-1471	43	51	fees	fee	NOUN
ijtc-1471	43	52	,	,	PUNCT
ijtc-1471	43	53	initial	initial	ADJ
ijtc-1471	43	54	license	license	NOUN
ijtc-1471	43	55	fees	fee	NOUN
ijtc-1471	43	56	and	and	CCONJ
ijtc-1471	43	57	in	in	ADP
ijtc-1471	43	58	some	some	DET
ijtc-1471	43	59	jurisdictions	jurisdiction	NOUN
ijtc-1471	43	60	universal	universal	ADJ
ijtc-1471	43	61	service	service	NOUN
ijtc-1471	43	62	fees	fee	NOUN
ijtc-1471	43	63	alm	alm	NOUN
ijtc-1471	43	64	(	(	PUNCT
ijtc-1471	43	65	2021	2021	NUM
ijtc-1471	43	66	)	)	PUNCT
ijtc-1471	43	67	.	.	PUNCT
ijtc-1471	44	1	this	this	PRON
ijtc-1471	44	2	results	result	VERB
ijtc-1471	44	3	from	from	ADP
ijtc-1471	44	4	the	the	DET
ijtc-1471	44	5	highly	highly	ADV
ijtc-1471	44	6	fragmented	fragmented	ADJ
ijtc-1471	44	7	state	state	NOUN
ijtc-1471	44	8	of	of	ADP
ijtc-1471	44	9	the	the	DET
ijtc-1471	44	10	telecoms	telecom	NOUN
ijtc-1471	44	11	sectors	sector	NOUN
ijtc-1471	44	12	,	,	PUNCT
ijtc-1471	44	13	which	which	PRON
ijtc-1471	44	14	is	be	AUX
ijtc-1471	44	15	caused	cause	VERB
ijtc-1471	44	16	by	by	ADP
ijtc-1471	44	17	the	the	DET
ijtc-1471	44	18	disparate	disparate	ADJ
ijtc-1471	44	19	national	national	ADJ
ijtc-1471	44	20	tax	tax	NOUN
ijtc-1471	44	21	and	and	CCONJ
ijtc-1471	44	22	regulatory	regulatory	ADJ
ijtc-1471	44	23	regimes	regime	NOUN
ijtc-1471	44	24	.	.	PUNCT
ijtc-1471	45	1	the	the	DET
ijtc-1471	45	2	findings	finding	NOUN
ijtc-1471	45	3	of	of	ADP
ijtc-1471	45	4	faccio	faccio	PROPN
ijtc-1471	45	5	&	&	CCONJ
ijtc-1471	45	6	zingales	zingales	PROPN
ijtc-1471	45	7	(	(	PUNCT
ijtc-1471	45	8	2017	2017	NUM
ijtc-1471	45	9	)	)	PUNCT
ijtc-1471	45	10	state	state	NOUN
ijtc-1471	45	11	that	that	SCONJ
ijtc-1471	45	12	the	the	DET
ijtc-1471	45	13	management	management	NOUN
ijtc-1471	45	14	of	of	ADP
ijtc-1471	45	15	the	the	DET
ijtc-1471	45	16	telecoms	telecom	NOUN
ijtc-1471	45	17	industry	industry	NOUN
ijtc-1471	45	18	comprises	comprise	VERB
ijtc-1471	45	19	fees	fee	NOUN
ijtc-1471	45	20	collected	collect	VERB
ijtc-1471	45	21	by	by	ADP
ijtc-1471	45	22	the	the	DET
ijtc-1471	45	23	national	national	PROPN
ijtc-1471	45	24	telecommunication	telecommunication	NOUN
ijtc-1471	45	25	regulatory	regulatory	ADJ
ijtc-1471	45	26	agency	agency	NOUN
ijtc-1471	45	27	,	,	PUNCT
ijtc-1471	45	28	in	in	ADP
ijtc-1471	45	29	addition	addition	NOUN
ijtc-1471	45	30	to	to	ADP
ijtc-1471	45	31	regular	regular	ADJ
ijtc-1471	45	32	and	and	CCONJ
ijtc-1471	45	33	unique	unique	ADJ
ijtc-1471	45	34	taxes	taxis	NOUN
ijtc-1471	45	35	managed	manage	VERB
ijtc-1471	45	36	by	by	ADP
ijtc-1471	45	37	the	the	DET
ijtc-1471	45	38	ministry	ministry	PROPN
ijtc-1471	45	39	of	of	ADP
ijtc-1471	45	40	finance	finance	PROPN
ijtc-1471	45	41	(	(	PUNCT
ijtc-1471	45	42	mof	mof	NOUN
ijtc-1471	45	43	)	)	PUNCT
ijtc-1471	45	44	.	.	PUNCT
ijtc-1471	46	1	the	the	DET
ijtc-1471	46	2	two	two	NUM
ijtc-1471	46	3	entities	entity	NOUN
ijtc-1471	46	4	might	might	AUX
ijtc-1471	46	5	even	even	ADV
ijtc-1471	46	6	compete	compete	VERB
ijtc-1471	46	7	with	with	ADP
ijtc-1471	46	8	one	one	NUM
ijtc-1471	46	9	another	another	DET
ijtc-1471	46	10	when	when	SCONJ
ijtc-1471	46	11	it	it	PRON
ijtc-1471	46	12	comes	come	VERB
ijtc-1471	46	13	to	to	ADP
ijtc-1471	46	14	taxing	tax	VERB
ijtc-1471	46	15	mobile	mobile	ADJ
ijtc-1471	46	16	network	network	NOUN
ijtc-1471	46	17	operators	operator	NOUN
ijtc-1471	46	18	(	(	PUNCT
ijtc-1471	46	19	mnos	mno	NOUN
ijtc-1471	46	20	)	)	PUNCT
ijtc-1471	46	21	activities	activity	NOUN
ijtc-1471	46	22	.	.	PUNCT
ijtc-1471	47	1	furthermore	furthermore	ADV
ijtc-1471	47	2	,	,	PUNCT
ijtc-1471	47	3	the	the	DET
ijtc-1471	47	4	"	"	PUNCT
ijtc-1471	47	5	digital	digital	ADJ
ijtc-1471	47	6	divide	divide	NOUN
ijtc-1471	47	7	"	"	PUNCT
ijtc-1471	47	8	is	be	AUX
ijtc-1471	47	9	lessened	lessen	VERB
ijtc-1471	47	10	by	by	ADP
ijtc-1471	47	11	the	the	DET
ijtc-1471	47	12	regulatory	regulatory	ADJ
ijtc-1471	47	13	agency	agency	NOUN
ijtc-1471	47	14	's	's	PART
ijtc-1471	47	15	(	(	PUNCT
ijtc-1471	47	16	ra	ra	NOUN
ijtc-1471	47	17	)	)	PUNCT
ijtc-1471	47	18	independence	independence	NOUN
ijtc-1471	47	19	,	,	PUNCT
ijtc-1471	47	20	yet	yet	CCONJ
ijtc-1471	47	21	its	its	PRON
ijtc-1471	47	22	complete	complete	ADJ
ijtc-1471	47	23	depoliticisation	depoliticisation	NOUN
ijtc-1471	47	24	negatively	negatively	ADV
ijtc-1471	47	25	impacts	impact	VERB
ijtc-1471	47	26	the	the	DET
ijtc-1471	47	27	ra	ra	PROPN
ijtc-1471	47	28	's	's	PART
ijtc-1471	47	29	ability	ability	NOUN
ijtc-1471	47	30	to	to	PART
ijtc-1471	47	31	successfully	successfully	ADV
ijtc-1471	47	32	regulate	regulate	VERB
ijtc-1471	47	33	and	and	CCONJ
ijtc-1471	47	34	create	create	VERB
ijtc-1471	47	35	information	information	NOUN
ijtc-1471	47	36	infrastructure	infrastructure	NOUN
ijtc-1471	47	37	.	.	PUNCT
ijtc-1471	48	1	as	as	ADP
ijtc-1471	48	2	a	a	DET
ijtc-1471	48	3	result	result	NOUN
ijtc-1471	48	4	,	,	PUNCT
ijtc-1471	48	5	operators	operator	NOUN
ijtc-1471	48	6	in	in	ADP
ijtc-1471	48	7	this	this	DET
ijtc-1471	48	8	industry	industry	NOUN
ijtc-1471	48	9	face	face	NOUN
ijtc-1471	48	10	complexity	complexity	NOUN
ijtc-1471	48	11	and	and	CCONJ
ijtc-1471	48	12	a	a	DET
ijtc-1471	48	13	tax	tax	NOUN
ijtc-1471	48	14	burden	burden	NOUN
ijtc-1471	48	15	due	due	ADP
ijtc-1471	48	16	to	to	ADP
ijtc-1471	48	17	the	the	DET
ijtc-1471	48	18	range	range	NOUN
ijtc-1471	48	19	of	of	ADP
ijtc-1471	48	20	specific	specific	ADJ
ijtc-1471	48	21	taxes	taxis	NOUN
ijtc-1471	48	22	and	and	CCONJ
ijtc-1471	48	23	regulatory	regulatory	ADJ
ijtc-1471	48	24	fees	fee	NOUN
ijtc-1471	48	25	levied	levy	VERB
ijtc-1471	48	26	by	by	ADP
ijtc-1471	48	27	the	the	DET
ijtc-1471	48	28	telecoms	telecom	NOUN
ijtc-1471	48	29	regulatory	regulatory	ADJ
ijtc-1471	48	30	authority	authority	NOUN
ijtc-1471	48	31	as	as	ADV
ijtc-1471	48	32	well	well	ADV
ijtc-1471	48	33	as	as	ADP
ijtc-1471	48	34	the	the	DET
ijtc-1471	48	35	ministry	ministry	PROPN
ijtc-1471	48	36	of	of	ADP
ijtc-1471	48	37	finance	finance	PROPN
ijtc-1471	48	38	(	(	PUNCT
ijtc-1471	48	39	jung	jung	NOUN
ijtc-1471	48	40	,	,	PUNCT
ijtc-1471	48	41	2022	2022	NUM
ijtc-1471	48	42	)	)	PUNCT
ijtc-1471	48	43	.	.	PUNCT
ijtc-1471	49	1	while	while	SCONJ
ijtc-1471	49	2	taxes	taxis	NOUN
ijtc-1471	49	3	and	and	CCONJ
ijtc-1471	49	4	regulatory	regulatory	ADJ
ijtc-1471	49	5	fees	fee	NOUN
ijtc-1471	49	6	are	be	AUX
ijtc-1471	49	7	intended	intend	VERB
ijtc-1471	49	8	to	to	PART
ijtc-1471	49	9	generate	generate	VERB
ijtc-1471	49	10	public	public	ADJ
ijtc-1471	49	11	revenue	revenue	NOUN
ijtc-1471	49	12	and	and	CCONJ
ijtc-1471	49	13	regulate	regulate	VERB
ijtc-1471	49	14	the	the	DET
ijtc-1471	49	15	industry	industry	NOUN
ijtc-1471	49	16	,	,	PUNCT
ijtc-1471	49	17	their	their	PRON
ijtc-1471	49	18	cumulative	cumulative	ADJ
ijtc-1471	49	19	effect	effect	NOUN
ijtc-1471	49	20	has	have	AUX
ijtc-1471	49	21	raised	raise	VERB
ijtc-1471	49	22	concerns	concern	NOUN
ijtc-1471	49	23	among	among	ADP
ijtc-1471	49	24	industry	industry	NOUN
ijtc-1471	49	25	players	player	NOUN
ijtc-1471	49	26	,	,	PUNCT
ijtc-1471	49	27	policymakers	policymaker	NOUN
ijtc-1471	49	28	,	,	PUNCT
ijtc-1471	49	29	and	and	CCONJ
ijtc-1471	49	30	analysts	analyst	NOUN
ijtc-1471	49	31	about	about	ADP
ijtc-1471	49	32	their	their	PRON
ijtc-1471	49	33	potential	potential	NOUN
ijtc-1471	49	34	to	to	PART
ijtc-1471	49	35	stifle	stifle	VERB
ijtc-1471	49	36	investment	investment	NOUN
ijtc-1471	49	37	,	,	PUNCT
ijtc-1471	49	38	reduce	reduce	VERB
ijtc-1471	49	39	profitability	profitability	NOUN
ijtc-1471	49	40	,	,	PUNCT
ijtc-1471	49	41	and	and	CCONJ
ijtc-1471	49	42	ultimately	ultimately	ADV
ijtc-1471	49	43	slow	slow	VERB
ijtc-1471	49	44	the	the	DET
ijtc-1471	49	45	sector	sector	NOUN
ijtc-1471	49	46	's	's	PART
ijtc-1471	49	47	growth	growth	NOUN
ijtc-1471	49	48	.	.	PUNCT
ijtc-1471	50	1	moreover	moreover	ADV
ijtc-1471	50	2	,	,	PUNCT
ijtc-1471	50	3	the	the	DET
ijtc-1471	50	4	complexity	complexity	NOUN
ijtc-1471	50	5	and	and	CCONJ
ijtc-1471	50	6	variability	variability	NOUN
ijtc-1471	50	7	of	of	ADP
ijtc-1471	50	8	tax	tax	NOUN
ijtc-1471	50	9	regimes	regime	NOUN
ijtc-1471	50	10	across	across	ADP
ijtc-1471	50	11	southern	southern	ADJ
ijtc-1471	50	12	african	african	ADJ
ijtc-1471	50	13	countries	country	NOUN
ijtc-1471	50	14	add	add	VERB
ijtc-1471	50	15	another	another	DET
ijtc-1471	50	16	challenge	challenge	NOUN
ijtc-1471	50	17	.	.	PUNCT
ijtc-1471	51	1	mobile	mobile	ADJ
ijtc-1471	51	2	network	network	NOUN
ijtc-1471	51	3	operators	operator	NOUN
ijtc-1471	51	4	(	(	PUNCT
ijtc-1471	51	5	mnos	mno	NOUN
ijtc-1471	51	6	)	)	PUNCT
ijtc-1471	51	7	must	must	AUX
ijtc-1471	51	8	navigate	navigate	VERB
ijtc-1471	51	9	different	different	ADJ
ijtc-1471	51	10	market	market	NOUN
ijtc-1471	51	11	tax	tax	NOUN
ijtc-1471	51	12	laws	law	NOUN
ijtc-1471	51	13	and	and	CCONJ
ijtc-1471	51	14	compliance	compliance	NOUN
ijtc-1471	51	15	requirements	requirement	NOUN
ijtc-1471	51	16	(	(	PUNCT
ijtc-1471	51	17	michael	michael	PROPN
ijtc-1471	51	18	,	,	PUNCT
ijtc-1471	51	19	2014	2014	NUM
ijtc-1471	51	20	)	)	PUNCT
ijtc-1471	51	21	;	;	PUNCT
ijtc-1471	51	22	(	(	PUNCT
ijtc-1471	51	23	kgonare	kgonare	INTJ
ijtc-1471	51	24	,	,	PUNCT
ijtc-1471	51	25	2017	2017	NUM
ijtc-1471	51	26	)	)	PUNCT
ijtc-1471	51	27	.	.	PUNCT
ijtc-1471	52	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	52	2	tax	tax	NOUN
ijtc-1471	52	3	impact	impact	NOUN
ijtc-1471	52	4	analysis	analysis	NOUN
ijtc-1471	52	5	in	in	ADP
ijtc-1471	52	6	telecommunications	telecommunications	NOUN
ijtc-1471	52	7	industry	industry	NOUN
ijtc-1471	52	8	among	among	ADP
ijtc-1471	52	9	southern	southern	ADJ
ijtc-1471	52	10	african	african	ADJ
ijtc-1471	52	11	countries	country	NOUN
ijtc-1471	52	12	mpofu	mpofu	PROPN
ijtc-1471	52	13	,	,	PUNCT
ijtc-1471	52	14	swart	swart	PROPN
ijtc-1471	52	15	,	,	PUNCT
ijtc-1471	52	16	and	and	CCONJ
ijtc-1471	52	17	masunda	masunda	NOUN
ijtc-1471	52	18	63	63	NUM
ijtc-1471	52	19	|	|	CCONJ
ijtc-1471	52	20	ilomata	ilomata	PROPN
ijtc-1471	52	21	international	international	ADJ
ijtc-1471	52	22	journal	journal	NOUN
ijtc-1471	52	23	of	of	ADP
ijtc-1471	52	24	tax	tax	PROPN
ijtc-1471	52	25	&	&	CCONJ
ijtc-1471	52	26	accounting	accounting	PROPN
ijtc-1471	52	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	52	28	figure	figure	NOUN
ijtc-1471	52	29	1	1	NUM
ijtc-1471	52	30	:	:	PUNCT
ijtc-1471	52	31	taxes	taxis	NOUN
ijtc-1471	52	32	levied	levy	VERB
ijtc-1471	52	33	on	on	ADP
ijtc-1471	52	34	telecommunication	telecommunication	NOUN
ijtc-1471	52	35	companies	company	NOUN
ijtc-1471	52	36	in	in	ADP
ijtc-1471	52	37	african	african	ADJ
ijtc-1471	52	38	countries	country	NOUN
ijtc-1471	52	39	source	source	NOUN
ijtc-1471	52	40	:	:	PUNCT
ijtc-1471	52	41	author	author	NOUN
ijtc-1471	52	42	's	's	PART
ijtc-1471	52	43	compilation	compilation	NOUN
ijtc-1471	52	44	according	accord	VERB
ijtc-1471	52	45	to	to	ADP
ijtc-1471	52	46	matheson	matheson	PROPN
ijtc-1471	52	47	&	&	CCONJ
ijtc-1471	52	48	petit	petit	PROPN
ijtc-1471	52	49	(	(	PUNCT
ijtc-1471	52	50	2017	2017	NUM
ijtc-1471	52	51	)	)	PUNCT
ijtc-1471	52	52	,	,	PUNCT
ijtc-1471	52	53	developing	develop	VERB
ijtc-1471	52	54	country	country	NOUN
ijtc-1471	52	55	governments	government	NOUN
ijtc-1471	52	56	impose	impose	VERB
ijtc-1471	52	57	relatively	relatively	ADV
ijtc-1471	52	58	heavy	heavy	ADJ
ijtc-1471	52	59	tax	tax	NOUN
ijtc-1471	52	60	burdens	burden	NOUN
ijtc-1471	52	61	on	on	ADP
ijtc-1471	52	62	telecom	telecom	NOUN
ijtc-1471	52	63	companies	company	NOUN
ijtc-1471	52	64	,	,	PUNCT
ijtc-1471	52	65	usually	usually	ADV
ijtc-1471	52	66	among	among	ADP
ijtc-1471	52	67	their	their	PRON
ijtc-1471	52	68	largest	large	ADJ
ijtc-1471	52	69	taxpayers	taxpayer	NOUN
ijtc-1471	52	70	.	.	PUNCT
ijtc-1471	53	1	in	in	ADP
ijtc-1471	53	2	affirmation	affirmation	NOUN
ijtc-1471	53	3	,	,	PUNCT
ijtc-1471	53	4	the	the	DET
ijtc-1471	53	5	government	government	NOUN
ijtc-1471	53	6	tends	tend	VERB
ijtc-1471	53	7	to	to	PART
ijtc-1471	53	8	view	view	VERB
ijtc-1471	53	9	the	the	DET
ijtc-1471	53	10	sector	sector	NOUN
ijtc-1471	53	11	as	as	ADP
ijtc-1471	53	12	a	a	DET
ijtc-1471	53	13	booming	booming	ADJ
ijtc-1471	53	14	sector	sector	NOUN
ijtc-1471	53	15	,	,	PUNCT
ijtc-1471	53	16	and	and	CCONJ
ijtc-1471	53	17	mobile	mobile	ADJ
ijtc-1471	53	18	phones	phone	NOUN
ijtc-1471	53	19	are	be	AUX
ijtc-1471	53	20	especially	especially	ADV
ijtc-1471	53	21	a	a	DET
ijtc-1471	53	22	lucrative	lucrative	ADJ
ijtc-1471	53	23	sub	sub	NOUN
ijtc-1471	53	24	-	-	NOUN
ijtc-1471	53	25	sector	sector	NOUN
ijtc-1471	53	26	that	that	PRON
ijtc-1471	53	27	is	be	AUX
ijtc-1471	53	28	easy	easy	ADJ
ijtc-1471	53	29	to	to	PART
ijtc-1471	53	30	tax	tax	VERB
ijtc-1471	53	31	due	due	ADP
ijtc-1471	53	32	to	to	ADP
ijtc-1471	53	33	the	the	DET
ijtc-1471	53	34	increasing	increase	VERB
ijtc-1471	53	35	turnover	turnover	NOUN
ijtc-1471	53	36	of	of	ADP
ijtc-1471	53	37	transactions	transaction	NOUN
ijtc-1471	53	38	and	and	CCONJ
ijtc-1471	53	39	the	the	DET
ijtc-1471	53	40	formal	formal	ADJ
ijtc-1471	53	41	nature	nature	NOUN
ijtc-1471	53	42	of	of	ADP
ijtc-1471	53	43	such	such	ADJ
ijtc-1471	53	44	transactions	transaction	NOUN
ijtc-1471	53	45	by	by	ADP
ijtc-1471	53	46	both	both	CCONJ
ijtc-1471	53	47	formal	formal	ADJ
ijtc-1471	53	48	and	and	CCONJ
ijtc-1471	53	49	informal	informal	ADJ
ijtc-1471	53	50	enterprises	enterprise	NOUN
ijtc-1471	53	51	.	.	PUNCT
ijtc-1471	54	1	literature	literature	NOUN
ijtc-1471	54	2	reveals	reveal	VERB
ijtc-1471	54	3	that	that	SCONJ
ijtc-1471	54	4	telecom	telecom	NOUN
ijtc-1471	54	5	companies	company	NOUN
ijtc-1471	54	6	are	be	AUX
ijtc-1471	54	7	subject	subject	ADJ
ijtc-1471	54	8	not	not	PART
ijtc-1471	54	9	only	only	ADV
ijtc-1471	54	10	to	to	ADP
ijtc-1471	54	11	standard	standard	ADJ
ijtc-1471	54	12	income	income	NOUN
ijtc-1471	54	13	,	,	PUNCT
ijtc-1471	54	14	consumption	consumption	NOUN
ijtc-1471	54	15	,	,	PUNCT
ijtc-1471	54	16	and	and	CCONJ
ijtc-1471	54	17	trade	trade	NOUN
ijtc-1471	54	18	taxes	taxis	NOUN
ijtc-1471	54	19	but	but	CCONJ
ijtc-1471	54	20	also	also	ADV
ijtc-1471	54	21	to	to	ADP
ijtc-1471	54	22	a	a	DET
ijtc-1471	54	23	variety	variety	NOUN
ijtc-1471	54	24	of	of	ADP
ijtc-1471	54	25	sector	sector	NOUN
ijtc-1471	54	26	-	-	PUNCT
ijtc-1471	54	27	specific	specific	ADJ
ijtc-1471	54	28	taxes	taxis	NOUN
ijtc-1471	54	29	such	such	ADJ
ijtc-1471	54	30	as	as	ADP
ijtc-1471	54	31	corporate	corporate	ADJ
ijtc-1471	54	32	income	income	NOUN
ijtc-1471	54	33	tax	tax	NOUN
ijtc-1471	54	34	(	(	PUNCT
ijtc-1471	54	35	cit	cit	ADJ
ijtc-1471	54	36	)	)	PUNCT
ijtc-1471	54	37	or	or	CCONJ
ijtc-1471	54	38	vat	vat	NOUN
ijtc-1471	54	39	surcharges	surcharge	NOUN
ijtc-1471	54	40	,	,	PUNCT
ijtc-1471	54	41	service	service	NOUN
ijtc-1471	54	42	and	and	CCONJ
ijtc-1471	54	43	handset	handset	NOUN
ijtc-1471	54	44	excises	excise	NOUN
ijtc-1471	54	45	,	,	PUNCT
ijtc-1471	54	46	and	and	CCONJ
ijtc-1471	54	47	elevated	elevated	ADJ
ijtc-1471	54	48	customs	custom	NOUN
ijtc-1471	54	49	charges	charge	NOUN
ijtc-1471	54	50	on	on	ADP
ijtc-1471	54	51	capital	capital	NOUN
ijtc-1471	54	52	equipment	equipment	NOUN
ijtc-1471	54	53	.	.	PUNCT
ijtc-1471	55	1	in	in	ADP
ijtc-1471	55	2	addition	addition	NOUN
ijtc-1471	55	3	,	,	PUNCT
ijtc-1471	55	4	there	there	PRON
ijtc-1471	55	5	may	may	AUX
ijtc-1471	55	6	also	also	ADV
ijtc-1471	55	7	be	be	AUX
ijtc-1471	55	8	substantial	substantial	ADJ
ijtc-1471	55	9	regulatory	regulatory	ADJ
ijtc-1471	55	10	charges	charge	NOUN
ijtc-1471	55	11	,	,	PUNCT
ijtc-1471	55	12	such	such	ADJ
ijtc-1471	55	13	as	as	ADP
ijtc-1471	55	14	operator	operator	NOUN
ijtc-1471	55	15	license	license	NOUN
ijtc-1471	55	16	and	and	CCONJ
ijtc-1471	55	17	spectrum	spectrum	NOUN
ijtc-1471	55	18	fees	fee	NOUN
ijtc-1471	55	19	,	,	PUNCT
ijtc-1471	55	20	number	number	NOUN
ijtc-1471	55	21	fees	fee	NOUN
ijtc-1471	55	22	,	,	PUNCT
ijtc-1471	55	23	and	and	CCONJ
ijtc-1471	55	24	universal	universal	ADJ
ijtc-1471	55	25	services	service	NOUN
ijtc-1471	55	26	fund	fund	NOUN
ijtc-1471	55	27	(	(	PUNCT
ijtc-1471	55	28	matheson	matheson	PROPN
ijtc-1471	55	29	&	&	CCONJ
ijtc-1471	55	30	petit	petit	PROPN
ijtc-1471	55	31	(	(	PUNCT
ijtc-1471	55	32	2021	2021	NUM
ijtc-1471	55	33	)	)	PUNCT
ijtc-1471	55	34	,	,	PUNCT
ijtc-1471	55	35	anon	anon	PROPN
ijtc-1471	55	36	(	(	PUNCT
ijtc-1471	55	37	2018	2018	NUM
ijtc-1471	55	38	)	)	PUNCT
ijtc-1471	55	39	sector	sector	NOUN
ijtc-1471	55	40	-	-	PUNCT
ijtc-1471	55	41	specific	specific	ADJ
ijtc-1471	55	42	taxes	taxis	NOUN
ijtc-1471	55	43	on	on	ADP
ijtc-1471	55	44	telecoms	telecom	NOUN
ijtc-1471	55	45	average	average	ADJ
ijtc-1471	55	46	approximately	approximately	ADV
ijtc-1471	55	47	30	30	NUM
ijtc-1471	55	48	percent	percent	NOUN
ijtc-1471	55	49	of	of	ADP
ijtc-1471	55	50	tax	tax	NOUN
ijtc-1471	55	51	payments	payment	NOUN
ijtc-1471	55	52	from	from	ADP
ijtc-1471	55	53	the	the	DET
ijtc-1471	55	54	sector	sector	NOUN
ijtc-1471	55	55	(	(	PUNCT
ijtc-1471	55	56	gsma	gsma	NOUN
ijtc-1471	55	57	2019	2019	NUM
ijtc-1471	55	58	)	)	PUNCT
ijtc-1471	55	59	,	,	PUNCT
ijtc-1471	55	60	but	but	CCONJ
ijtc-1471	55	61	in	in	ADP
ijtc-1471	55	62	some	some	DET
ijtc-1471	55	63	countries	country	NOUN
ijtc-1471	55	64	,	,	PUNCT
ijtc-1471	55	65	they	they	PRON
ijtc-1471	55	66	account	account	VERB
ijtc-1471	55	67	for	for	ADP
ijtc-1471	55	68	more	more	ADJ
ijtc-1471	55	69	than	than	ADP
ijtc-1471	55	70	50	50	NUM
ijtc-1471	55	71	percent	percent	NOUN
ijtc-1471	55	72	.	.	PUNCT
ijtc-1471	56	1	altogether	altogether	ADV
ijtc-1471	56	2	,	,	PUNCT
ijtc-1471	56	3	taxes	taxis	NOUN
ijtc-1471	56	4	and	and	CCONJ
ijtc-1471	56	5	regulatory	regulatory	ADJ
ijtc-1471	56	6	charges	charge	NOUN
ijtc-1471	56	7	on	on	ADP
ijtc-1471	56	8	the	the	DET
ijtc-1471	56	9	telecom	telecom	NOUN
ijtc-1471	56	10	sector	sector	NOUN
ijtc-1471	56	11	can	can	AUX
ijtc-1471	56	12	yield	yield	VERB
ijtc-1471	56	13	more	more	ADJ
ijtc-1471	56	14	than	than	ADP
ijtc-1471	56	15	one	one	NUM
ijtc-1471	56	16	percent	percent	NOUN
ijtc-1471	56	17	of	of	ADP
ijtc-1471	56	18	the	the	DET
ijtc-1471	56	19	gross	gross	ADJ
ijtc-1471	56	20	domestic	domestic	ADJ
ijtc-1471	56	21	product	product	NOUN
ijtc-1471	56	22	(	(	PUNCT
ijtc-1471	56	23	gdp	gdp	NOUN
ijtc-1471	56	24	)	)	PUNCT
ijtc-1471	56	25	.	.	PUNCT
ijtc-1471	57	1	matheson	matheson	PROPN
ijtc-1471	57	2	&	&	CCONJ
ijtc-1471	57	3	petit	petit	PROPN
ijtc-1471	57	4	(	(	PUNCT
ijtc-1471	57	5	2017	2017	NUM
ijtc-1471	57	6	)	)	PUNCT
ijtc-1471	57	7	adduce	adduce	VERB
ijtc-1471	57	8	three	three	NUM
ijtc-1471	57	9	existing	exist	VERB
ijtc-1471	57	10	primary	primary	ADJ
ijtc-1471	57	11	reasons	reason	NOUN
ijtc-1471	57	12	why	why	SCONJ
ijtc-1471	57	13	governments	government	NOUN
ijtc-1471	57	14	in	in	ADP
ijtc-1471	57	15	developing	develop	VERB
ijtc-1471	57	16	countries	country	NOUN
ijtc-1471	57	17	pursue	pursue	VERB
ijtc-1471	57	18	the	the	DET
ijtc-1471	57	19	telecoms	telecom	NOUN
ijtc-1471	57	20	industry	industry	NOUN
ijtc-1471	57	21	for	for	ADP
ijtc-1471	57	22	sector	sector	NOUN
ijtc-1471	57	23	-	-	PUNCT
ijtc-1471	57	24	specific	specific	ADJ
ijtc-1471	57	25	taxes	taxis	NOUN
ijtc-1471	57	26	.	.	PUNCT
ijtc-1471	58	1	first	first	ADV
ijtc-1471	58	2	,	,	PUNCT
ijtc-1471	58	3	there	there	PRON
ijtc-1471	58	4	is	be	VERB
ijtc-1471	58	5	a	a	DET
ijtc-1471	58	6	tremendous	tremendous	ADJ
ijtc-1471	58	7	desire	desire	NOUN
ijtc-1471	58	8	for	for	ADP
ijtc-1471	58	9	telecom	telecom	NOUN
ijtc-1471	58	10	services	service	NOUN
ijtc-1471	58	11	,	,	PUNCT
ijtc-1471	58	12	fuelling	fuel	VERB
ijtc-1471	58	13	sector	sector	NOUN
ijtc-1471	58	14	expansion	expansion	NOUN
ijtc-1471	58	15	and	and	CCONJ
ijtc-1471	58	16	revenue	revenue	NOUN
ijtc-1471	58	17	growth	growth	NOUN
ijtc-1471	58	18	.	.	PUNCT
ijtc-1471	59	1	furthermore	furthermore	ADV
ijtc-1471	59	2	,	,	PUNCT
ijtc-1471	59	3	economies	economy	NOUN
ijtc-1471	59	4	of	of	ADP
ijtc-1471	59	5	scale	scale	NOUN
ijtc-1471	59	6	and	and	CCONJ
ijtc-1471	59	7	the	the	DET
ijtc-1471	59	8	restricted	restricted	ADJ
ijtc-1471	59	9	quantity	quantity	NOUN
ijtc-1471	59	10	of	of	ADP
ijtc-1471	59	11	spectrum	spectrum	NOUN
ijtc-1471	59	12	licenses	license	NOUN
ijtc-1471	59	13	in	in	ADP
ijtc-1471	59	14	each	each	DET
ijtc-1471	59	15	market	market	NOUN
ijtc-1471	59	16	restrict	restrict	VERB
ijtc-1471	59	17	competition	competition	NOUN
ijtc-1471	59	18	by	by	ADP
ijtc-1471	59	19	increasing	increase	VERB
ijtc-1471	59	20	the	the	DET
ijtc-1471	59	21	possibility	possibility	NOUN
ijtc-1471	59	22	that	that	SCONJ
ijtc-1471	59	23	mobile	mobile	ADJ
ijtc-1471	59	24	phone	phone	NOUN
ijtc-1471	59	25	companies	company	NOUN
ijtc-1471	59	26	will	will	AUX
ijtc-1471	59	27	make	make	VERB
ijtc-1471	59	28	earnings	earning	NOUN
ijtc-1471	59	29	or	or	CCONJ
ijtc-1471	59	30	"	"	PUNCT
ijtc-1471	59	31	rent	rent	NOUN
ijtc-1471	59	32	.	.	PUNCT
ijtc-1471	59	33	"	"	PUNCT
ijtc-1471	60	1	following	follow	VERB
ijtc-1471	60	2	that	that	PRON
ijtc-1471	60	3	,	,	PUNCT
ijtc-1471	60	4	authorities	authority	NOUN
ijtc-1471	60	5	in	in	ADP
ijtc-1471	60	6	emerging	emerge	VERB
ijtc-1471	60	7	economies	economy	NOUN
ijtc-1471	60	8	typically	typically	ADV
ijtc-1471	60	9	depend	depend	VERB
ijtc-1471	60	10	on	on	ADP
ijtc-1471	60	11	revenue	revenue	NOUN
ijtc-1471	60	12	taxes	taxis	NOUN
ijtc-1471	60	13	on	on	ADP
ijtc-1471	60	14	big	big	ADJ
ijtc-1471	60	15	,	,	PUNCT
ijtc-1471	60	16	formal	formal	ADJ
ijtc-1471	60	17	-	-	PUNCT
ijtc-1471	60	18	sector	sector	NOUN
ijtc-1471	60	19	companies	company	NOUN
ijtc-1471	60	20	(	(	PUNCT
ijtc-1471	60	21	like	like	ADP
ijtc-1471	60	22	financial	financial	ADJ
ijtc-1471	60	23	institutions	institution	NOUN
ijtc-1471	60	24	and	and	CCONJ
ijtc-1471	60	25	telecom	telecom	NOUN
ijtc-1471	60	26	providers	provider	NOUN
ijtc-1471	60	27	)	)	PUNCT
ijtc-1471	60	28	and	and	CCONJ
ijtc-1471	60	29	consumption	consumption	NOUN
ijtc-1471	60	30	taxes	taxis	NOUN
ijtc-1471	60	31	like	like	ADP
ijtc-1471	60	32	excise	excise	NOUN
ijtc-1471	60	33	duties	duty	NOUN
ijtc-1471	60	34	or	or	CCONJ
ijtc-1471	60	35	vat	vat	NOUN
ijtc-1471	60	36	.	.	PUNCT
ijtc-1471	61	1	this	this	PRON
ijtc-1471	61	2	is	be	AUX
ijtc-1471	61	3	because	because	SCONJ
ijtc-1471	61	4	these	these	DET
ijtc-1471	61	5	nations	nation	NOUN
ijtc-1471	61	6	typically	typically	ADV
ijtc-1471	61	7	have	have	VERB
ijtc-1471	61	8	poor	poor	ADJ
ijtc-1471	61	9	tax	tax	NOUN
ijtc-1471	61	10	systems	system	NOUN
ijtc-1471	61	11	.	.	PUNCT
ijtc-1471	62	1	previous	previous	ADJ
ijtc-1471	62	2	studies	study	NOUN
ijtc-1471	62	3	on	on	ADP
ijtc-1471	62	4	the	the	DET
ijtc-1471	62	5	taxation	taxation	NOUN
ijtc-1471	62	6	of	of	ADP
ijtc-1471	62	7	the	the	DET
ijtc-1471	62	8	telecommunication	telecommunication	NOUN
ijtc-1471	62	9	sector	sector	NOUN
ijtc-1471	62	10	by	by	ADP
ijtc-1471	62	11	(	(	PUNCT
ijtc-1471	62	12	jung	jung	PROPN
ijtc-1471	62	13	and	and	CCONJ
ijtc-1471	62	14	katz	katz	PROPN
ijtc-1471	62	15	,	,	PUNCT
ijtc-1471	62	16	2023	2023	NUM
ijtc-1471	62	17	)	)	PUNCT
ijtc-1471	62	18	mainly	mainly	ADV
ijtc-1471	62	19	focused	focus	VERB
ijtc-1471	62	20	on	on	ADP
ijtc-1471	62	21	indirect	indirect	ADJ
ijtc-1471	62	22	taxation	taxation	NOUN
ijtc-1471	62	23	,	,	PUNCT
ijtc-1471	62	24	such	such	ADJ
ijtc-1471	62	25	as	as	ADP
ijtc-1471	62	26	vat	vat	NOUN
ijtc-1471	62	27	,	,	PUNCT
ijtc-1471	62	28	excise	excise	NOUN
ijtc-1471	62	29	taxes	taxis	NOUN
ijtc-1471	62	30	,	,	PUNCT
ijtc-1471	62	31	and	and	CCONJ
ijtc-1471	62	32	unique	unique	ADJ
ijtc-1471	62	33	mobile	mobile	ADJ
ijtc-1471	62	34	network	network	NOUN
ijtc-1471	62	35	taxes	taxis	NOUN
ijtc-1471	62	36	,	,	PUNCT
ijtc-1471	62	37	such	such	ADJ
ijtc-1471	62	38	as	as	ADP
ijtc-1471	62	39	fees	fee	NOUN
ijtc-1471	62	40	or	or	CCONJ
ijtc-1471	62	41	surtaxs	surtax	NOUN
ijtc-1471	62	42	on	on	ADP
ijtc-1471	62	43	smss	smss	PROPN
ijtc-1471	62	44	,	,	PUNCT
ijtc-1471	62	45	sim	sim	ADJ
ijtc-1471	62	46	cards	card	NOUN
ijtc-1471	62	47	,	,	PUNCT
ijtc-1471	62	48	and	and	CCONJ
ijtc-1471	62	49	incoming	incoming	ADJ
ijtc-1471	62	50	international	international	ADJ
ijtc-1471	62	51	calls	call	NOUN
ijtc-1471	62	52	.	.	PUNCT
ijtc-1471	63	1	however	however	ADV
ijtc-1471	63	2	,	,	PUNCT
ijtc-1471	63	3	in	in	ADP
ijtc-1471	63	4	studying	study	VERB
ijtc-1471	63	5	the	the	DET
ijtc-1471	63	6	tax	tax	NOUN
ijtc-1471	63	7	burden	burden	NOUN
ijtc-1471	63	8	of	of	ADP
ijtc-1471	63	9	multiple	multiple	ADJ
ijtc-1471	63	10	taxes	taxis	NOUN
ijtc-1471	63	11	on	on	ADP
ijtc-1471	63	12	the	the	DET
ijtc-1471	63	13	telecommunication	telecommunication	NOUN
ijtc-1471	63	14	sector	sector	NOUN
ijtc-1471	63	15	,	,	PUNCT
ijtc-1471	63	16	this	this	DET
ijtc-1471	63	17	study	study	NOUN
ijtc-1471	63	18	considers	consider	VERB
ijtc-1471	63	19	all	all	DET
ijtc-1471	63	20	direct	direct	ADJ
ijtc-1471	63	21	and	and	CCONJ
ijtc-1471	63	22	indirect	indirect	ADJ
ijtc-1471	63	23	taxes	taxis	NOUN
ijtc-1471	63	24	a	a	DET
ijtc-1471	63	25	firm	firm	NOUN
ijtc-1471	63	26	must	must	AUX
ijtc-1471	63	27	pay	pay	VERB
ijtc-1471	63	28	to	to	PART
ijtc-1471	63	29	operate	operate	VERB
ijtc-1471	63	30	its	its	PRON
ijtc-1471	63	31	mobile	mobile	ADJ
ijtc-1471	63	32	network	network	NOUN
ijtc-1471	63	33	license	license	NOUN
ijtc-1471	63	34	.	.	PUNCT
ijtc-1471	64	1	these	these	PRON
ijtc-1471	64	2	include	include	VERB
ijtc-1471	64	3	direct	direct	ADJ
ijtc-1471	64	4	taxation	taxation	NOUN
ijtc-1471	64	5	such	such	ADJ
ijtc-1471	64	6	as	as	ADP
ijtc-1471	64	7	cit	cit	PROPN
ijtc-1471	64	8	and	and	CCONJ
ijtc-1471	64	9	some	some	DET
ijtc-1471	64	10	indirect	indirect	ADJ
ijtc-1471	64	11	taxes	taxis	NOUN
ijtc-1471	64	12	,	,	PUNCT
ijtc-1471	64	13	which	which	PRON
ijtc-1471	64	14	unambiguously	unambiguously	ADV
ijtc-1471	64	15	increase	increase	VERB
ijtc-1471	64	16	the	the	DET
ijtc-1471	64	17	production	production	NOUN
ijtc-1471	64	18	cost	cost	NOUN
ijtc-1471	64	19	and	and	CCONJ
ijtc-1471	64	20	service	service	NOUN
ijtc-1471	64	21	provision	provision	NOUN
ijtc-1471	64	22	of	of	ADP
ijtc-1471	64	23	mobile	mobile	ADJ
ijtc-1471	64	24	phone	phone	NOUN
ijtc-1471	64	25	services	service	NOUN
ijtc-1471	64	26	.	.	PUNCT
ijtc-1471	65	1	consequently	consequently	ADV
ijtc-1471	65	2	,	,	PUNCT
ijtc-1471	65	3	some	some	DET
ijtc-1471	65	4	telecom	telecom	NOUN
ijtc-1471	65	5	companies	company	NOUN
ijtc-1471	65	6	do	do	AUX
ijtc-1471	65	7	not	not	PART
ijtc-1471	65	8	consider	consider	VERB
ijtc-1471	65	9	vat	vat	NOUN
ijtc-1471	65	10	,	,	PUNCT
ijtc-1471	65	11	and	and	CCONJ
ijtc-1471	65	12	the	the	DET
ijtc-1471	65	13	final	final	ADJ
ijtc-1471	65	14	consumer	consumer	NOUN
ijtc-1471	65	15	bears	bear	VERB
ijtc-1471	65	16	some	some	DET
ijtc-1471	65	17	expenses	expense	NOUN
ijtc-1471	65	18	collected	collect	VERB
ijtc-1471	65	19	by	by	ADP
ijtc-1471	65	20	the	the	DET
ijtc-1471	65	21	firm	firm	NOUN
ijtc-1471	65	22	.	.	PUNCT
ijtc-1471	66	1	however	however	ADV
ijtc-1471	66	2	,	,	PUNCT
ijtc-1471	66	3	the	the	DET
ijtc-1471	66	4	choice	choice	NOUN
ijtc-1471	66	5	remains	remain	VERB
ijtc-1471	66	6	subjective	subjective	ADJ
ijtc-1471	66	7	given	give	VERB
ijtc-1471	66	8	the	the	DET
ijtc-1471	66	9	potential	potential	ADJ
ijtc-1471	66	10	incidence	incidence	NOUN
ijtc-1471	66	11	of	of	ADP
ijtc-1471	66	12	any	any	DET
ijtc-1471	66	13	tax	tax	NOUN
ijtc-1471	66	14	on	on	ADP
ijtc-1471	66	15	the	the	DET
ijtc-1471	66	16	consumer	consumer	NOUN
ijtc-1471	66	17	price	price	NOUN
ijtc-1471	66	18	.	.	PUNCT
ijtc-1471	67	1	therefore	therefore	ADV
ijtc-1471	67	2	,	,	PUNCT
ijtc-1471	67	3	assessing	assess	VERB
ijtc-1471	67	4	the	the	DET
ijtc-1471	67	5	tax	tax	NOUN
ijtc-1471	67	6	burden	burden	NOUN
ijtc-1471	67	7	faced	face	VERB
ijtc-1471	67	8	by	by	ADP
ijtc-1471	67	9	the	the	DET
ijtc-1471	67	10	telecoms	telecom	NOUN
ijtc-1471	67	11	industry	industry	NOUN
ijtc-1471	67	12	in	in	ADP
ijtc-1471	67	13	southern	southern	PROPN
ijtc-1471	67	14	africa	africa	PROPN
ijtc-1471	67	15	and	and	CCONJ
ijtc-1471	67	16	exploring	explore	VERB
ijtc-1471	67	17	its	its	PRON
ijtc-1471	67	18	implications	implication	NOUN
ijtc-1471	67	19	for	for	ADP
ijtc-1471	67	20	industry	industry	NOUN
ijtc-1471	67	21	direct	direct	ADJ
ijtc-1471	67	22	and	and	CCONJ
ijtc-1471	67	23	indirect	indirect	ADJ
ijtc-1471	67	24	taxies	taxi	NOUN
ijtc-1471	67	25	levied	levy	VERB
ijtc-1471	67	26	on	on	ADP
ijtc-1471	67	27	telecommunication	telecommunication	NOUN
ijtc-1471	67	28	companies	company	NOUN
ijtc-1471	67	29	value	value	VERB
ijtc-1471	67	30	added	add	VERB
ijtc-1471	67	31	tax	tax	NOUN
ijtc-1471	67	32	customs	custom	NOUN
ijtc-1471	67	33	duty	duty	NOUN
ijtc-1471	67	34	excise	excise	NOUN
ijtc-1471	67	35	duty	duty	NOUN
ijtc-1471	67	36	universal	universal	PROPN
ijtc-1471	67	37	service	service	NOUN
ijtc-1471	67	38	fund	fund	NOUN
ijtc-1471	67	39	fees(usf	fees(usf	PROPN
ijtc-1471	67	40	)	)	PUNCT
ijtc-1471	67	41	special	special	ADJ
ijtc-1471	67	42	excise	excise	NOUN
ijtc-1471	67	43	on	on	ADP
ijtc-1471	67	44	airtime	airtime	NOUN
ijtc-1471	67	45	number	number	NOUN
ijtc-1471	67	46	fees	fee	NOUN
ijtc-1471	67	47	spectrum	spectrum	NOUN
ijtc-1471	67	48	fees	fee	NOUN
ijtc-1471	67	49	initial	initial	ADJ
ijtc-1471	67	50	license	license	NOUN
ijtc-1471	67	51	fees	fee	NOUN
ijtc-1471	67	52	research	research	NOUN
ijtc-1471	67	53	and	and	CCONJ
ijtc-1471	67	54	development	development	NOUN
ijtc-1471	67	55	fund	fund	PROPN
ijtc-1471	67	56	digital	digital	PROPN
ijtc-1471	67	57	services	service	NOUN
ijtc-1471	67	58	tax	tax	NOUN
ijtc-1471	67	59	(	(	PUNCT
ijtc-1471	67	60	dst	dst	NOUN
ijtc-1471	67	61	)	)	PUNCT
ijtc-1471	67	62	taxes	taxis	NOUN
ijtc-1471	67	63	on	on	ADP
ijtc-1471	67	64	international	international	ADJ
ijtc-1471	67	65	and	and	CCONJ
ijtc-1471	67	66	national	national	ADJ
ijtc-1471	67	67	traffic	traffic	NOUN
ijtc-1471	67	68	income	income	NOUN
ijtc-1471	67	69	tax	tax	NOUN
ijtc-1471	67	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	67	71	tax	tax	NOUN
ijtc-1471	67	72	impact	impact	NOUN
ijtc-1471	67	73	analysis	analysis	NOUN
ijtc-1471	67	74	in	in	ADP
ijtc-1471	67	75	telecommunications	telecommunications	NOUN
ijtc-1471	67	76	industry	industry	NOUN
ijtc-1471	67	77	among	among	ADP
ijtc-1471	67	78	southern	southern	ADJ
ijtc-1471	67	79	african	african	ADJ
ijtc-1471	67	80	countries	country	NOUN
ijtc-1471	67	81	mpofu	mpofu	PROPN
ijtc-1471	67	82	,	,	PUNCT
ijtc-1471	67	83	swart	swart	PROPN
ijtc-1471	67	84	,	,	PUNCT
ijtc-1471	67	85	and	and	CCONJ
ijtc-1471	67	86	masunda	masunda	NOUN
ijtc-1471	67	87	64	64	NUM
ijtc-1471	67	88	|	|	ADV
ijtc-1471	67	89	ilomata	ilomata	PROPN
ijtc-1471	67	90	international	international	ADJ
ijtc-1471	67	91	journal	journal	NOUN
ijtc-1471	67	92	of	of	ADP
ijtc-1471	67	93	tax	tax	PROPN
ijtc-1471	67	94	&	&	CCONJ
ijtc-1471	67	95	accounting	account	VERB
ijtc-1471	67	96	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	67	97	stakeholders	stakeholder	NOUN
ijtc-1471	67	98	and	and	CCONJ
ijtc-1471	67	99	broader	broad	ADJ
ijtc-1471	67	100	economic	economic	ADJ
ijtc-1471	67	101	outcomes	outcome	NOUN
ijtc-1471	67	102	is	be	AUX
ijtc-1471	67	103	critical	critical	ADJ
ijtc-1471	67	104	for	for	ADP
ijtc-1471	67	105	the	the	DET
ijtc-1471	67	106	following	follow	VERB
ijtc-1471	67	107	reasons	reason	NOUN
ijtc-1471	67	108	.	.	PUNCT
ijtc-1471	68	1	firstly	firstly	ADV
ijtc-1471	68	2	,	,	PUNCT
ijtc-1471	68	3	this	this	DET
ijtc-1471	68	4	article	article	NOUN
ijtc-1471	68	5	contributes	contribute	VERB
ijtc-1471	68	6	to	to	ADP
ijtc-1471	68	7	the	the	DET
ijtc-1471	68	8	theoretical	theoretical	ADJ
ijtc-1471	68	9	literature	literature	NOUN
ijtc-1471	68	10	on	on	ADP
ijtc-1471	68	11	the	the	DET
ijtc-1471	68	12	tax	tax	NOUN
ijtc-1471	68	13	burden	burden	NOUN
ijtc-1471	68	14	and	and	CCONJ
ijtc-1471	68	15	impact	impact	NOUN
ijtc-1471	68	16	of	of	ADP
ijtc-1471	68	17	multiple	multiple	ADJ
ijtc-1471	68	18	taxes	taxis	NOUN
ijtc-1471	68	19	on	on	ADP
ijtc-1471	68	20	the	the	DET
ijtc-1471	68	21	telecoms	telecom	NOUN
ijtc-1471	68	22	industry	industry	NOUN
ijtc-1471	68	23	's	's	PART
ijtc-1471	68	24	performance	performance	NOUN
ijtc-1471	68	25	among	among	ADP
ijtc-1471	68	26	southern	southern	ADJ
ijtc-1471	68	27	african	african	ADJ
ijtc-1471	68	28	countries	country	NOUN
ijtc-1471	68	29	.	.	PUNCT
ijtc-1471	69	1	secondly	secondly	ADV
ijtc-1471	69	2	,	,	PUNCT
ijtc-1471	69	3	this	this	DET
ijtc-1471	69	4	paper	paper	NOUN
ijtc-1471	69	5	seeks	seek	VERB
ijtc-1471	69	6	to	to	PART
ijtc-1471	69	7	provide	provide	VERB
ijtc-1471	69	8	evidence	evidence	NOUN
ijtc-1471	69	9	to	to	ADP
ijtc-1471	69	10	policymakers	policymaker	NOUN
ijtc-1471	69	11	on	on	ADP
ijtc-1471	69	12	how	how	SCONJ
ijtc-1471	69	13	multiple	multiple	ADJ
ijtc-1471	69	14	taxes	taxis	NOUN
ijtc-1471	69	15	affect	affect	VERB
ijtc-1471	69	16	service	service	NOUN
ijtc-1471	69	17	adoption	adoption	NOUN
ijtc-1471	69	18	,	,	PUNCT
ijtc-1471	69	19	pricing	pricing	NOUN
ijtc-1471	69	20	,	,	PUNCT
ijtc-1471	69	21	and	and	CCONJ
ijtc-1471	69	22	investment	investment	NOUN
ijtc-1471	69	23	decisions	decision	NOUN
ijtc-1471	69	24	.	.	PUNCT
ijtc-1471	70	1	policymakers	policymaker	NOUN
ijtc-1471	70	2	can	can	AUX
ijtc-1471	70	3	adopt	adopt	VERB
ijtc-1471	70	4	this	this	DET
ijtc-1471	70	5	paper	paper	NOUN
ijtc-1471	70	6	when	when	SCONJ
ijtc-1471	70	7	making	make	VERB
ijtc-1471	70	8	informed	informed	ADJ
ijtc-1471	70	9	decisions	decision	NOUN
ijtc-1471	70	10	that	that	PRON
ijtc-1471	70	11	foster	foster	VERB
ijtc-1471	70	12	growth	growth	NOUN
ijtc-1471	70	13	.	.	PUNCT
ijtc-1471	71	1	thirdly	thirdly	ADV
ijtc-1471	71	2	,	,	PUNCT
ijtc-1471	71	3	to	to	ADP
ijtc-1471	71	4	the	the	DET
ijtc-1471	71	5	accounting	accounting	NOUN
ijtc-1471	71	6	profession	profession	NOUN
ijtc-1471	71	7	:	:	PUNCT
ijtc-1471	71	8	the	the	DET
ijtc-1471	71	9	paper	paper	NOUN
ijtc-1471	71	10	offers	offer	VERB
ijtc-1471	71	11	valuable	valuable	ADJ
ijtc-1471	71	12	insights	insight	NOUN
ijtc-1471	71	13	for	for	ADP
ijtc-1471	71	14	professionals	professional	NOUN
ijtc-1471	71	15	in	in	ADP
ijtc-1471	71	16	the	the	DET
ijtc-1471	71	17	telecoms	telecom	NOUN
ijtc-1471	71	18	industry	industry	NOUN
ijtc-1471	71	19	in	in	ADP
ijtc-1471	71	20	terms	term	NOUN
ijtc-1471	71	21	of	of	ADP
ijtc-1471	71	22	tax	tax	NOUN
ijtc-1471	71	23	planning	planning	NOUN
ijtc-1471	71	24	and	and	CCONJ
ijtc-1471	71	25	compliance	compliance	NOUN
ijtc-1471	71	26	.	.	PUNCT
ijtc-1471	72	1	in	in	ADP
ijtc-1471	72	2	addition	addition	NOUN
ijtc-1471	72	3	,	,	PUNCT
ijtc-1471	72	4	understanding	understand	VERB
ijtc-1471	72	5	the	the	DET
ijtc-1471	72	6	impact	impact	NOUN
ijtc-1471	72	7	of	of	ADP
ijtc-1471	72	8	multiple	multiple	ADJ
ijtc-1471	72	9	taxes	taxis	NOUN
ijtc-1471	72	10	on	on	ADP
ijtc-1471	72	11	financial	financial	ADJ
ijtc-1471	72	12	performance	performance	NOUN
ijtc-1471	72	13	can	can	AUX
ijtc-1471	72	14	improve	improve	VERB
ijtc-1471	72	15	the	the	DET
ijtc-1471	72	16	accuracy	accuracy	NOUN
ijtc-1471	72	17	and	and	CCONJ
ijtc-1471	72	18	transparency	transparency	NOUN
ijtc-1471	72	19	of	of	ADP
ijtc-1471	72	20	financial	financial	ADJ
ijtc-1471	72	21	reporting	reporting	NOUN
ijtc-1471	72	22	in	in	ADP
ijtc-1471	72	23	the	the	DET
ijtc-1471	72	24	telecoms	telecom	NOUN
ijtc-1471	72	25	sector	sector	NOUN
ijtc-1471	72	26	.	.	PUNCT
ijtc-1471	73	1	unpacking	unpack	VERB
ijtc-1471	73	2	multiple	multiple	ADJ
ijtc-1471	73	3	taxes	taxis	NOUN
ijtc-1471	73	4	businesses	business	NOUN
ijtc-1471	73	5	often	often	ADV
ijtc-1471	73	6	pass	pass	VERB
ijtc-1471	73	7	on	on	ADP
ijtc-1471	73	8	the	the	DET
ijtc-1471	73	9	cost	cost	NOUN
ijtc-1471	73	10	of	of	ADP
ijtc-1471	73	11	multiple	multiple	ADJ
ijtc-1471	73	12	taxes	taxis	NOUN
ijtc-1471	73	13	to	to	ADP
ijtc-1471	73	14	consumers	consumer	NOUN
ijtc-1471	73	15	,	,	PUNCT
ijtc-1471	73	16	resulting	result	VERB
ijtc-1471	73	17	in	in	ADP
ijtc-1471	73	18	higher	high	ADJ
ijtc-1471	73	19	prices	price	NOUN
ijtc-1471	73	20	for	for	ADP
ijtc-1471	73	21	goods	good	NOUN
ijtc-1471	73	22	and	and	CCONJ
ijtc-1471	73	23	services	service	NOUN
ijtc-1471	73	24	,	,	PUNCT
ijtc-1471	73	25	hence	hence	ADV
ijtc-1471	73	26	the	the	DET
ijtc-1471	73	27	pass	pass	VERB
ijtc-1471	73	28	-	-	PUNCT
ijtc-1471	73	29	through	through	ADP
ijtc-1471	73	30	effect	effect	NOUN
ijtc-1471	73	31	.	.	PUNCT
ijtc-1471	74	1	this	this	PRON
ijtc-1471	74	2	may	may	AUX
ijtc-1471	74	3	result	result	VERB
ijtc-1471	74	4	in	in	ADP
ijtc-1471	74	5	lower	low	ADJ
ijtc-1471	74	6	demand	demand	NOUN
ijtc-1471	74	7	,	,	PUNCT
ijtc-1471	74	8	especially	especially	ADV
ijtc-1471	74	9	in	in	ADP
ijtc-1471	74	10	areas	area	NOUN
ijtc-1471	74	11	where	where	SCONJ
ijtc-1471	74	12	prices	price	NOUN
ijtc-1471	74	13	are	be	AUX
ijtc-1471	74	14	sensitive	sensitive	ADJ
ijtc-1471	74	15	,	,	PUNCT
ijtc-1471	74	16	and	and	CCONJ
ijtc-1471	74	17	make	make	VERB
ijtc-1471	74	18	it	it	PRON
ijtc-1471	74	19	more	more	ADV
ijtc-1471	74	20	challenging	challenging	ADJ
ijtc-1471	74	21	to	to	PART
ijtc-1471	74	22	obtain	obtain	VERB
ijtc-1471	74	23	necessities	necessity	NOUN
ijtc-1471	74	24	like	like	ADP
ijtc-1471	74	25	telecoms	telecom	NOUN
ijtc-1471	74	26	)	)	PUNCT
ijtc-1471	75	1	gillwald	gillwald	INTJ
ijtc-1471	75	2	et	et	PROPN
ijtc-1471	75	3	al	al	PROPN
ijtc-1471	75	4	.	.	PROPN
ijtc-1471	76	1	(	(	PUNCT
ijtc-1471	76	2	2018	2018	NUM
ijtc-1471	76	3	)	)	PUNCT
ijtc-1471	76	4	.	.	PUNCT
ijtc-1471	77	1	according	accord	VERB
ijtc-1471	77	2	to	to	ADP
ijtc-1471	77	3	lichter	lichter	PROPN
ijtc-1471	77	4	et	et	PROPN
ijtc-1471	77	5	al	al	PROPN
ijtc-1471	77	6	.	.	PROPN
ijtc-1471	77	7	(	(	PUNCT
ijtc-1471	77	8	2021	2021	NUM
ijtc-1471	77	9	)	)	PUNCT
ijtc-1471	77	10	,	,	PUNCT
ijtc-1471	77	11	several	several	ADJ
ijtc-1471	77	12	taxes	taxis	NOUN
ijtc-1471	77	13	can	can	AUX
ijtc-1471	77	14	reduce	reduce	VERB
ijtc-1471	77	15	profit	profit	NOUN
ijtc-1471	77	16	margins	margin	NOUN
ijtc-1471	77	17	,	,	PUNCT
ijtc-1471	77	18	which	which	PRON
ijtc-1471	77	19	deters	deter	VERB
ijtc-1471	77	20	businesses	business	NOUN
ijtc-1471	77	21	from	from	ADP
ijtc-1471	77	22	investing	invest	VERB
ijtc-1471	77	23	in	in	ADP
ijtc-1471	77	24	growth	growth	NOUN
ijtc-1471	77	25	or	or	CCONJ
ijtc-1471	77	26	innovation	innovation	NOUN
ijtc-1471	77	27	.	.	PUNCT
ijtc-1471	78	1	this	this	PRON
ijtc-1471	78	2	is	be	AUX
ijtc-1471	78	3	particularly	particularly	ADV
ijtc-1471	78	4	true	true	ADJ
ijtc-1471	78	5	in	in	ADP
ijtc-1471	78	6	capitalintensive	capitalintensive	ADJ
ijtc-1471	78	7	sectors	sector	NOUN
ijtc-1471	78	8	with	with	ADP
ijtc-1471	78	9	significant	significant	ADJ
ijtc-1471	78	10	upfront	upfront	ADJ
ijtc-1471	78	11	expenses	expense	NOUN
ijtc-1471	78	12	,	,	PUNCT
ijtc-1471	78	13	such	such	ADJ
ijtc-1471	78	14	as	as	ADP
ijtc-1471	78	15	telecoms	telecom	NOUN
ijtc-1471	78	16	.	.	PUNCT
ijtc-1471	79	1	multiple	multiple	ADJ
ijtc-1471	79	2	taxes	taxis	NOUN
ijtc-1471	79	3	,	,	PUNCT
ijtc-1471	79	4	as	as	SCONJ
ijtc-1471	79	5	noted	note	VERB
ijtc-1471	79	6	by	by	ADP
ijtc-1471	79	7	(	(	PUNCT
ijtc-1471	79	8	slemrod	slemrod	NOUN
ijtc-1471	79	9	,	,	PUNCT
ijtc-1471	79	10	2019	2019	NUM
ijtc-1471	79	11	)	)	PUNCT
ijtc-1471	79	12	encourage	encourage	VERB
ijtc-1471	79	13	businesses	business	NOUN
ijtc-1471	79	14	to	to	PART
ijtc-1471	79	15	change	change	VERB
ijtc-1471	79	16	their	their	PRON
ijtc-1471	79	17	activities	activity	NOUN
ijtc-1471	79	18	to	to	PART
ijtc-1471	79	19	minimize	minimize	VERB
ijtc-1471	79	20	their	their	PRON
ijtc-1471	79	21	tax	tax	NOUN
ijtc-1471	79	22	liability	liability	NOUN
ijtc-1471	79	23	rather	rather	ADV
ijtc-1471	79	24	than	than	ADP
ijtc-1471	79	25	to	to	PART
ijtc-1471	79	26	maximize	maximize	VERB
ijtc-1471	79	27	profits	profit	NOUN
ijtc-1471	79	28	,	,	PUNCT
ijtc-1471	79	29	which	which	PRON
ijtc-1471	79	30	causes	cause	VERB
ijtc-1471	79	31	economic	economic	ADJ
ijtc-1471	79	32	distortions	distortion	NOUN
ijtc-1471	79	33	.	.	PUNCT
ijtc-1471	80	1	this	this	PRON
ijtc-1471	80	2	can	can	AUX
ijtc-1471	80	3	lead	lead	VERB
ijtc-1471	80	4	to	to	ADP
ijtc-1471	80	5	inefficient	inefficient	ADJ
ijtc-1471	80	6	resource	resource	NOUN
ijtc-1471	80	7	allocation	allocation	NOUN
ijtc-1471	80	8	,	,	PUNCT
ijtc-1471	80	9	where	where	SCONJ
ijtc-1471	80	10	companies	company	NOUN
ijtc-1471	80	11	may	may	AUX
ijtc-1471	80	12	choose	choose	VERB
ijtc-1471	80	13	less	less	ADV
ijtc-1471	80	14	productive	productive	ADJ
ijtc-1471	80	15	investments	investment	NOUN
ijtc-1471	80	16	simply	simply	ADV
ijtc-1471	80	17	because	because	SCONJ
ijtc-1471	80	18	they	they	PRON
ijtc-1471	80	19	are	be	AUX
ijtc-1471	80	20	taxed	tax	VERB
ijtc-1471	80	21	at	at	ADP
ijtc-1471	80	22	a	a	DET
ijtc-1471	80	23	lower	low	ADJ
ijtc-1471	80	24	rate	rate	NOUN
ijtc-1471	80	25	.	.	PUNCT
ijtc-1471	81	1	moreover	moreover	ADV
ijtc-1471	81	2	,	,	PUNCT
ijtc-1471	81	3	a	a	DET
ijtc-1471	81	4	sector	sector	NOUN
ijtc-1471	81	5	's	's	PART
ijtc-1471	81	6	many	many	ADJ
ijtc-1471	81	7	taxes	taxis	NOUN
ijtc-1471	81	8	may	may	AUX
ijtc-1471	81	9	have	have	VERB
ijtc-1471	81	10	a	a	DET
ijtc-1471	81	11	regressive	regressive	ADJ
ijtc-1471	81	12	effect	effect	NOUN
ijtc-1471	81	13	,	,	PUNCT
ijtc-1471	81	14	raising	raise	VERB
ijtc-1471	81	15	issues	issue	NOUN
ijtc-1471	81	16	with	with	ADP
ijtc-1471	81	17	equity	equity	NOUN
ijtc-1471	81	18	in	in	ADP
ijtc-1471	81	19	the	the	DET
ijtc-1471	81	20	end	end	NOUN
ijtc-1471	81	21	lichter	lichter	PROPN
ijtc-1471	81	22	et	et	PROPN
ijtc-1471	81	23	al	al	PROPN
ijtc-1471	81	24	.	.	PROPN
ijtc-1471	81	25	(	(	PUNCT
ijtc-1471	81	26	2021	2021	NUM
ijtc-1471	81	27	)	)	PUNCT
ijtc-1471	81	28	.	.	PUNCT
ijtc-1471	82	1	this	this	PRON
ijtc-1471	82	2	implies	imply	VERB
ijtc-1471	82	3	that	that	SCONJ
ijtc-1471	82	4	several	several	ADJ
ijtc-1471	82	5	taxes	taxis	NOUN
ijtc-1471	82	6	may	may	AUX
ijtc-1471	82	7	occasionally	occasionally	ADV
ijtc-1471	82	8	have	have	VERB
ijtc-1471	82	9	a	a	DET
ijtc-1471	82	10	regressive	regressive	ADJ
ijtc-1471	82	11	impact	impact	NOUN
ijtc-1471	82	12	,	,	PUNCT
ijtc-1471	82	13	disproportionately	disproportionately	ADV
ijtc-1471	82	14	affecting	affect	VERB
ijtc-1471	82	15	those	those	PRON
ijtc-1471	82	16	with	with	ADP
ijtc-1471	82	17	lower	low	ADJ
ijtc-1471	82	18	incomes	income	NOUN
ijtc-1471	82	19	who	who	PRON
ijtc-1471	82	20	spend	spend	VERB
ijtc-1471	82	21	a	a	DET
ijtc-1471	82	22	larger	large	ADJ
ijtc-1471	82	23	share	share	NOUN
ijtc-1471	82	24	of	of	ADP
ijtc-1471	82	25	their	their	PRON
ijtc-1471	82	26	income	income	NOUN
ijtc-1471	82	27	on	on	ADP
ijtc-1471	82	28	taxable	taxable	ADJ
ijtc-1471	82	29	goods	good	NOUN
ijtc-1471	82	30	and	and	CCONJ
ijtc-1471	82	31	services	service	NOUN
ijtc-1471	82	32	.	.	PUNCT
ijtc-1471	83	1	this	this	PRON
ijtc-1471	83	2	is	be	AUX
ijtc-1471	83	3	especially	especially	ADV
ijtc-1471	83	4	troubling	troubling	ADJ
ijtc-1471	83	5	in	in	ADP
ijtc-1471	83	6	critical	critical	ADJ
ijtc-1471	83	7	industries	industry	NOUN
ijtc-1471	83	8	like	like	ADP
ijtc-1471	83	9	telecoms	telecom	NOUN
ijtc-1471	83	10	,	,	PUNCT
ijtc-1471	83	11	where	where	SCONJ
ijtc-1471	83	12	access	access	NOUN
ijtc-1471	83	13	is	be	AUX
ijtc-1471	83	14	crucial	crucial	ADJ
ijtc-1471	83	15	for	for	ADP
ijtc-1471	83	16	economic	economic	ADJ
ijtc-1471	83	17	participation	participation	NOUN
ijtc-1471	83	18	.	.	PUNCT
ijtc-1471	84	1	according	accord	VERB
ijtc-1471	84	2	to	to	ADP
ijtc-1471	84	3	adewara	adewara	PROPN
ijtc-1471	84	4	et	et	PROPN
ijtc-1471	84	5	al	al	PROPN
ijtc-1471	84	6	.	.	PROPN
ijtc-1471	85	1	(	(	PUNCT
ijtc-1471	85	2	2023	2023	NUM
ijtc-1471	85	3	)	)	PUNCT
ijtc-1471	85	4	multiple	multiple	ADJ
ijtc-1471	85	5	taxation	taxation	NOUN
ijtc-1471	85	6	is	be	AUX
ijtc-1471	85	7	a	a	DET
ijtc-1471	85	8	phenomenon	phenomenon	NOUN
ijtc-1471	85	9	that	that	PRON
ijtc-1471	85	10	describes	describe	VERB
ijtc-1471	85	11	an	an	DET
ijtc-1471	85	12	income	income	NOUN
ijtc-1471	85	13	that	that	PRON
ijtc-1471	85	14	is	be	AUX
ijtc-1471	85	15	subjected	subject	VERB
ijtc-1471	85	16	to	to	PART
ijtc-1471	85	17	tax	tax	VERB
ijtc-1471	85	18	more	more	ADJ
ijtc-1471	85	19	than	than	ADP
ijtc-1471	85	20	once	once	ADV
ijtc-1471	85	21	,	,	PUNCT
ijtc-1471	85	22	often	often	ADV
ijtc-1471	85	23	by	by	ADP
ijtc-1471	85	24	two	two	NUM
ijtc-1471	85	25	or	or	CCONJ
ijtc-1471	85	26	more	more	ADV
ijtc-1471	85	27	different	different	ADJ
ijtc-1471	85	28	authorities	authority	NOUN
ijtc-1471	85	29	in	in	ADP
ijtc-1471	85	30	a	a	DET
ijtc-1471	85	31	way	way	NOUN
ijtc-1471	85	32	that	that	PRON
ijtc-1471	85	33	may	may	AUX
ijtc-1471	85	34	be	be	AUX
ijtc-1471	85	35	unfair	unfair	ADJ
ijtc-1471	85	36	or	or	CCONJ
ijtc-1471	85	37	illegal	illegal	ADJ
ijtc-1471	85	38	.	.	PUNCT
ijtc-1471	86	1	it	it	PRON
ijtc-1471	86	2	can	can	AUX
ijtc-1471	86	3	also	also	ADV
ijtc-1471	86	4	refer	refer	VERB
ijtc-1471	86	5	to	to	ADP
ijtc-1471	86	6	the	the	DET
ijtc-1471	86	7	imposition	imposition	NOUN
ijtc-1471	86	8	of	of	ADP
ijtc-1471	86	9	more	more	ADJ
ijtc-1471	86	10	than	than	ADP
ijtc-1471	86	11	one	one	NUM
ijtc-1471	86	12	type	type	NOUN
ijtc-1471	86	13	of	of	ADP
ijtc-1471	86	14	tax	tax	NOUN
ijtc-1471	86	15	on	on	ADP
ijtc-1471	86	16	a	a	DET
ijtc-1471	86	17	single	single	ADJ
ijtc-1471	86	18	entity	entity	NOUN
ijtc-1471	86	19	or	or	CCONJ
ijtc-1471	86	20	transaction	transaction	NOUN
ijtc-1471	86	21	(	(	PUNCT
ijtc-1471	86	22	sars	sar	NOUN
ijtc-1471	86	23	,	,	PUNCT
ijtc-1471	86	24	2024	2024	NUM
ijtc-1471	86	25	)	)	PUNCT
ijtc-1471	86	26	sutherland	sutherland	NOUN
ijtc-1471	86	27	(	(	PUNCT
ijtc-1471	86	28	2023	2023	NUM
ijtc-1471	86	29	)	)	PUNCT
ijtc-1471	86	30	.	.	PUNCT
ijtc-1471	87	1	furthermore	furthermore	ADV
ijtc-1471	87	2	,	,	PUNCT
ijtc-1471	87	3	sars	sar	NOUN
ijtc-1471	87	4	(	(	PUNCT
ijtc-1471	87	5	2024	2024	NUM
ijtc-1471	87	6	)	)	PUNCT
ijtc-1471	87	7	avers	aver	VERB
ijtc-1471	87	8	that	that	DET
ijtc-1471	87	9	illegality	illegality	NOUN
ijtc-1471	87	10	and	and	CCONJ
ijtc-1471	87	11	unfairness	unfairness	NOUN
ijtc-1471	87	12	distinguish	distinguish	VERB
ijtc-1471	87	13	multiple	multiple	ADJ
ijtc-1471	87	14	taxation	taxation	NOUN
ijtc-1471	87	15	from	from	ADP
ijtc-1471	87	16	double	double	ADJ
ijtc-1471	87	17	taxation	taxation	NOUN
ijtc-1471	87	18	.	.	PUNCT
ijtc-1471	88	1	the	the	DET
ijtc-1471	88	2	former	former	ADJ
ijtc-1471	88	3	often	often	ADV
ijtc-1471	88	4	have	have	VERB
ijtc-1471	88	5	the	the	DET
ijtc-1471	88	6	characteristics	characteristic	NOUN
ijtc-1471	88	7	of	of	ADP
ijtc-1471	88	8	being	be	AUX
ijtc-1471	88	9	unfair	unfair	ADJ
ijtc-1471	88	10	and	and	CCONJ
ijtc-1471	88	11	illegal	illegal	ADJ
ijtc-1471	88	12	.	.	PUNCT
ijtc-1471	89	1	a	a	DET
ijtc-1471	89	2	multiplicity	multiplicity	NOUN
ijtc-1471	89	3	of	of	ADP
ijtc-1471	89	4	taxes	taxis	NOUN
ijtc-1471	89	5	connotes	connote	VERB
ijtc-1471	89	6	paying	pay	VERB
ijtc-1471	89	7	similar	similar	ADJ
ijtc-1471	89	8	taxes	taxis	NOUN
ijtc-1471	89	9	on	on	ADP
ijtc-1471	89	10	the	the	DET
ijtc-1471	89	11	same	same	ADJ
ijtc-1471	89	12	or	or	CCONJ
ijtc-1471	89	13	substantially	substantially	ADV
ijtc-1471	89	14	identical	identical	ADJ
ijtc-1471	89	15	tax	tax	NOUN
ijtc-1471	89	16	base	base	NOUN
ijtc-1471	89	17	.	.	PUNCT
ijtc-1471	90	1	this	this	PRON
ijtc-1471	90	2	can	can	AUX
ijtc-1471	90	3	involve	involve	VERB
ijtc-1471	90	4	different	different	ADJ
ijtc-1471	90	5	levels	level	NOUN
ijtc-1471	90	6	of	of	ADP
ijtc-1471	90	7	government	government	NOUN
ijtc-1471	90	8	(	(	PUNCT
ijtc-1471	90	9	e.g.	e.g.	ADV
ijtc-1471	90	10	,	,	PUNCT
ijtc-1471	90	11	federal	federal	ADJ
ijtc-1471	90	12	,	,	PUNCT
ijtc-1471	90	13	state	state	NOUN
ijtc-1471	90	14	,	,	PUNCT
ijtc-1471	90	15	and	and	CCONJ
ijtc-1471	90	16	local	local	ADJ
ijtc-1471	90	17	taxes	taxis	NOUN
ijtc-1471	90	18	)	)	PUNCT
ijtc-1471	90	19	or	or	CCONJ
ijtc-1471	90	20	various	various	ADJ
ijtc-1471	90	21	types	type	NOUN
ijtc-1471	90	22	of	of	ADP
ijtc-1471	90	23	taxes	taxis	NOUN
ijtc-1471	90	24	,	,	PUNCT
ijtc-1471	90	25	such	such	ADJ
ijtc-1471	90	26	as	as	ADP
ijtc-1471	90	27	income	income	NOUN
ijtc-1471	90	28	tax	tax	NOUN
ijtc-1471	90	29	,	,	PUNCT
ijtc-1471	90	30	vat	vat	NOUN
ijtc-1471	90	31	,	,	PUNCT
ijtc-1471	90	32	excise	excise	NOUN
ijtc-1471	90	33	taxes	taxis	NOUN
ijtc-1471	90	34	,	,	PUNCT
ijtc-1471	90	35	property	property	NOUN
ijtc-1471	90	36	taxes	taxis	NOUN
ijtc-1471	90	37	,	,	PUNCT
ijtc-1471	90	38	and	and	CCONJ
ijtc-1471	90	39	sector	sector	NOUN
ijtc-1471	90	40	-	-	PUNCT
ijtc-1471	90	41	specific	specific	ADJ
ijtc-1471	90	42	levies	levy	NOUN
ijtc-1471	90	43	.	.	PUNCT
ijtc-1471	91	1	in	in	ADP
ijtc-1471	91	2	telecom	telecom	NOUN
ijtc-1471	91	3	industries	industry	NOUN
ijtc-1471	91	4	,	,	PUNCT
ijtc-1471	91	5	multiple	multiple	ADJ
ijtc-1471	91	6	taxes	taxis	NOUN
ijtc-1471	91	7	can	can	AUX
ijtc-1471	91	8	include	include	VERB
ijtc-1471	91	9	regulatory	regulatory	ADJ
ijtc-1471	91	10	fees	fee	NOUN
ijtc-1471	91	11	,	,	PUNCT
ijtc-1471	91	12	license	license	NOUN
ijtc-1471	91	13	fees	fee	NOUN
ijtc-1471	91	14	,	,	PUNCT
ijtc-1471	91	15	and	and	CCONJ
ijtc-1471	91	16	other	other	ADJ
ijtc-1471	91	17	charges	charge	NOUN
ijtc-1471	91	18	targeted	target	VERB
ijtc-1471	91	19	explicitly	explicitly	ADV
ijtc-1471	91	20	at	at	ADP
ijtc-1471	91	21	the	the	DET
ijtc-1471	91	22	sector	sector	NOUN
ijtc-1471	91	23	matheson	matheson	PROPN
ijtc-1471	91	24	&	&	CCONJ
ijtc-1471	91	25	petit	petit	PROPN
ijtc-1471	91	26	(	(	PUNCT
ijtc-1471	91	27	2021	2021	NUM
ijtc-1471	91	28	)	)	PUNCT
ijtc-1471	91	29	.	.	PUNCT
ijtc-1471	92	1	multiple	multiple	ADJ
ijtc-1471	92	2	taxes	taxis	NOUN
ijtc-1471	92	3	should	should	AUX
ijtc-1471	92	4	be	be	AUX
ijtc-1471	92	5	distinguished	distinguish	VERB
ijtc-1471	92	6	from	from	ADP
ijtc-1471	92	7	numerous	numerous	ADJ
ijtc-1471	92	8	taxes	taxis	NOUN
ijtc-1471	92	9	,	,	PUNCT
ijtc-1471	92	10	which	which	PRON
ijtc-1471	92	11	means	mean	VERB
ijtc-1471	92	12	many	many	ADJ
ijtc-1471	92	13	but	but	CCONJ
ijtc-1471	92	14	different	different	ADJ
ijtc-1471	92	15	taxes	taxis	NOUN
ijtc-1471	92	16	on	on	ADP
ijtc-1471	92	17	different	different	ADJ
ijtc-1471	92	18	tax	tax	NOUN
ijtc-1471	92	19	bases	basis	NOUN
ijtc-1471	92	20	.	.	PUNCT
ijtc-1471	93	1	okunogbe	okunogbe	PROPN
ijtc-1471	93	2	&	&	CCONJ
ijtc-1471	93	3	santoro	santoro	PROPN
ijtc-1471	93	4	(	(	PUNCT
ijtc-1471	93	5	2023	2023	NUM
ijtc-1471	93	6	)	)	PUNCT
ijtc-1471	93	7	adduce	adduce	VERB
ijtc-1471	93	8	the	the	DET
ijtc-1471	93	9	multiple	multiple	ADJ
ijtc-1471	93	10	taxations	taxation	NOUN
ijtc-1471	93	11	concerning	concern	VERB
ijtc-1471	93	12	a	a	DET
ijtc-1471	93	13	company	company	NOUN
ijtc-1471	93	14	or	or	CCONJ
ijtc-1471	93	15	individual	individual	NOUN
ijtc-1471	93	16	in	in	ADP
ijtc-1471	93	17	a	a	DET
ijtc-1471	93	18	situation	situation	NOUN
ijtc-1471	93	19	where	where	SCONJ
ijtc-1471	93	20	the	the	DET
ijtc-1471	93	21	same	same	ADJ
ijtc-1471	93	22	profit	profit	NOUN
ijtc-1471	93	23	or	or	CCONJ
ijtc-1471	93	24	income	income	NOUN
ijtc-1471	93	25	,	,	PUNCT
ijtc-1471	93	26	respectively	respectively	ADV
ijtc-1471	93	27	,	,	PUNCT
ijtc-1471	93	28	which	which	PRON
ijtc-1471	93	29	is	be	AUX
ijtc-1471	93	30	liable	liable	ADJ
ijtc-1471	93	31	for	for	ADP
ijtc-1471	93	32	tax	tax	NOUN
ijtc-1471	93	33	in	in	ADP
ijtc-1471	93	34	a	a	DET
ijtc-1471	93	35	country	country	NOUN
ijtc-1471	93	36	,	,	PUNCT
ijtc-1471	93	37	has	have	AUX
ijtc-1471	93	38	been	be	AUX
ijtc-1471	93	39	subjected	subject	VERB
ijtc-1471	93	40	to	to	ADP
ijtc-1471	93	41	tax	tax	NOUN
ijtc-1471	93	42	by	by	ADP
ijtc-1471	93	43	another	another	DET
ijtc-1471	93	44	tax	tax	NOUN
ijtc-1471	93	45	authority	authority	NOUN
ijtc-1471	93	46	in	in	ADP
ijtc-1471	93	47	that	that	DET
ijtc-1471	93	48	same	same	ADJ
ijtc-1471	93	49	country	country	NOUN
ijtc-1471	93	50	or	or	CCONJ
ijtc-1471	93	51	outside	outside	ADV
ijtc-1471	93	52	.	.	PUNCT
ijtc-1471	94	1	in	in	ADP
ijtc-1471	94	2	such	such	ADJ
ijtc-1471	94	3	situations	situation	NOUN
ijtc-1471	94	4	,	,	PUNCT
ijtc-1471	94	5	relief	relief	NOUN
ijtc-1471	94	6	is	be	AUX
ijtc-1471	94	7	usually	usually	ADV
ijtc-1471	94	8	granted	grant	VERB
ijtc-1471	94	9	to	to	ADP
ijtc-1471	94	10	that	that	DET
ijtc-1471	94	11	taxpayer	taxpayer	NOUN
ijtc-1471	94	12	for	for	ADP
ijtc-1471	94	13	the	the	DET
ijtc-1471	94	14	earlier	early	ADJ
ijtc-1471	94	15	tax	tax	NOUN
ijtc-1471	94	16	paid	pay	VERB
ijtc-1471	94	17	or	or	CCONJ
ijtc-1471	94	18	to	to	PART
ijtc-1471	94	19	which	which	PRON
ijtc-1471	94	20	he	he	PRON
ijtc-1471	94	21	may	may	AUX
ijtc-1471	94	22	be	be	AUX
ijtc-1471	94	23	liable	liable	ADJ
ijtc-1471	94	24	.	.	PUNCT
ijtc-1471	95	1	sars	sar	NOUN
ijtc-1471	95	2	(	(	PUNCT
ijtc-1471	95	3	2024)submits	2024)submit	NOUN
ijtc-1471	95	4	that	that	PRON
ijtc-1471	95	5	multiple	multiple	ADJ
ijtc-1471	95	6	taxation	taxation	NOUN
ijtc-1471	95	7	could	could	AUX
ijtc-1471	95	8	be	be	AUX
ijtc-1471	95	9	counterproductive	counterproductive	ADJ
ijtc-1471	95	10	if	if	SCONJ
ijtc-1471	95	11	it	it	PRON
ijtc-1471	95	12	is	be	AUX
ijtc-1471	95	13	excessively	excessively	ADV
ijtc-1471	95	14	applied	apply	VERB
ijtc-1471	95	15	.	.	PUNCT
ijtc-1471	96	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	96	2	tax	tax	NOUN
ijtc-1471	96	3	impact	impact	NOUN
ijtc-1471	96	4	analysis	analysis	NOUN
ijtc-1471	96	5	in	in	ADP
ijtc-1471	96	6	telecommunications	telecommunications	NOUN
ijtc-1471	96	7	industry	industry	NOUN
ijtc-1471	96	8	among	among	ADP
ijtc-1471	96	9	southern	southern	ADJ
ijtc-1471	96	10	african	african	ADJ
ijtc-1471	96	11	countries	country	NOUN
ijtc-1471	96	12	mpofu	mpofu	PROPN
ijtc-1471	96	13	,	,	PUNCT
ijtc-1471	96	14	swart	swart	PROPN
ijtc-1471	96	15	,	,	PUNCT
ijtc-1471	96	16	and	and	CCONJ
ijtc-1471	96	17	masunda	masunda	PROPN
ijtc-1471	96	18	65	65	NUM
ijtc-1471	96	19	|	|	ADV
ijtc-1471	96	20	ilomata	ilomata	PROPN
ijtc-1471	96	21	international	international	ADJ
ijtc-1471	96	22	journal	journal	NOUN
ijtc-1471	96	23	of	of	ADP
ijtc-1471	96	24	tax	tax	PROPN
ijtc-1471	96	25	&	&	CCONJ
ijtc-1471	96	26	accounting	accounting	PROPN
ijtc-1471	96	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	96	28	notably	notably	ADV
ijtc-1471	96	29	,	,	PUNCT
ijtc-1471	96	30	taxation	taxation	NOUN
ijtc-1471	96	31	is	be	AUX
ijtc-1471	96	32	the	the	DET
ijtc-1471	96	33	life	life	NOUN
ijtc-1471	96	34	wire	wire	NOUN
ijtc-1471	96	35	of	of	ADP
ijtc-1471	96	36	government	government	NOUN
ijtc-1471	96	37	expenses	expense	NOUN
ijtc-1471	96	38	from	from	ADP
ijtc-1471	96	39	which	which	PRON
ijtc-1471	96	40	a	a	DET
ijtc-1471	96	41	responsible	responsible	ADJ
ijtc-1471	96	42	government	government	NOUN
ijtc-1471	96	43	provides	provide	VERB
ijtc-1471	96	44	for	for	ADP
ijtc-1471	96	45	the	the	DET
ijtc-1471	96	46	welfare	welfare	NOUN
ijtc-1471	96	47	of	of	ADP
ijtc-1471	96	48	its	its	PRON
ijtc-1471	96	49	people	people	NOUN
ijtc-1471	96	50	,	,	PUNCT
ijtc-1471	96	51	gsma	gsma	NOUN
ijtc-1471	96	52	,	,	PUNCT
ijtc-1471	96	53	(	(	PUNCT
ijtc-1471	96	54	2018	2018	NUM
ijtc-1471	96	55	)	)	PUNCT
ijtc-1471	96	56	.	.	PUNCT
ijtc-1471	97	1	in	in	ADP
ijtc-1471	97	2	addition	addition	NOUN
ijtc-1471	97	3	,	,	PUNCT
ijtc-1471	97	4	the	the	DET
ijtc-1471	97	5	issue	issue	NOUN
ijtc-1471	97	6	of	of	ADP
ijtc-1471	97	7	the	the	DET
ijtc-1471	97	8	power	power	NOUN
ijtc-1471	97	9	to	to	PART
ijtc-1471	97	10	impose	impose	VERB
ijtc-1471	97	11	tax	tax	NOUN
ijtc-1471	97	12	should	should	AUX
ijtc-1471	97	13	not	not	PART
ijtc-1471	97	14	be	be	AUX
ijtc-1471	97	15	allowed	allow	VERB
ijtc-1471	97	16	to	to	PART
ijtc-1471	97	17	degenerate	degenerate	VERB
ijtc-1471	97	18	into	into	ADP
ijtc-1471	97	19	desperate	desperate	ADJ
ijtc-1471	97	20	extortion	extortion	NOUN
ijtc-1471	97	21	,	,	PUNCT
ijtc-1471	97	22	usurpation	usurpation	NOUN
ijtc-1471	97	23	and	and	CCONJ
ijtc-1471	97	24	illegitimate	illegitimate	ADJ
ijtc-1471	97	25	exploitation	exploitation	NOUN
ijtc-1471	97	26	of	of	ADP
ijtc-1471	97	27	the	the	DET
ijtc-1471	97	28	public	public	NOUN
ijtc-1471	97	29	by	by	ADP
ijtc-1471	97	30	the	the	DET
ijtc-1471	97	31	said	say	VERB
ijtc-1471	97	32	government	government	NOUN
ijtc-1471	97	33	(	(	PUNCT
ijtc-1471	97	34	jung	jung	PROPN
ijtc-1471	97	35	&	&	CCONJ
ijtc-1471	97	36	katz	katz	PROPN
ijtc-1471	97	37	,	,	PUNCT
ijtc-1471	97	38	2022	2022	NUM
ijtc-1471	97	39	)	)	PUNCT
ijtc-1471	97	40	.	.	PUNCT
ijtc-1471	98	1	it	it	PRON
ijtc-1471	98	2	can	can	AUX
ijtc-1471	98	3	be	be	AUX
ijtc-1471	98	4	concluded	conclude	VERB
ijtc-1471	98	5	that	that	SCONJ
ijtc-1471	98	6	the	the	DET
ijtc-1471	98	7	multiplicity	multiplicity	NOUN
ijtc-1471	98	8	of	of	ADP
ijtc-1471	98	9	taxes	taxis	NOUN
ijtc-1471	98	10	is	be	AUX
ijtc-1471	98	11	one	one	NUM
ijtc-1471	98	12	of	of	ADP
ijtc-1471	98	13	the	the	DET
ijtc-1471	98	14	country	country	NOUN
ijtc-1471	98	15	's	's	PART
ijtc-1471	98	16	major	major	ADJ
ijtc-1471	98	17	problems	problem	NOUN
ijtc-1471	98	18	.	.	PUNCT
ijtc-1471	99	1	corporate	corporate	ADJ
ijtc-1471	99	2	entities	entity	NOUN
ijtc-1471	99	3	and	and	CCONJ
ijtc-1471	99	4	individuals	individual	NOUN
ijtc-1471	99	5	often	often	ADV
ijtc-1471	99	6	complain	complain	VERB
ijtc-1471	99	7	about	about	ADP
ijtc-1471	99	8	the	the	DET
ijtc-1471	99	9	ripple	ripple	ADJ
ijtc-1471	99	10	effects	effect	NOUN
ijtc-1471	99	11	associated	associate	VERB
ijtc-1471	99	12	with	with	ADP
ijtc-1471	99	13	it	it	PRON
ijtc-1471	99	14	.	.	PUNCT
ijtc-1471	100	1	organization	organization	NOUN
ijtc-1471	100	2	for	for	ADP
ijtc-1471	100	3	economic	economic	ADJ
ijtc-1471	100	4	co	co	NOUN
ijtc-1471	100	5	-	-	NOUN
ijtc-1471	100	6	operation	operation	NOUN
ijtc-1471	100	7	and	and	CCONJ
ijtc-1471	100	8	development	development	NOUN
ijtc-1471	101	1	[	[	X
ijtc-1471	101	2	oecd	oecd	X
ijtc-1471	101	3	]	]	X
ijtc-1471	101	4	(	(	PUNCT
ijtc-1471	101	5	2019	2019	NUM
ijtc-1471	101	6	)	)	PUNCT
ijtc-1471	101	7	avers	aver	VERB
ijtc-1471	101	8	that	that	SCONJ
ijtc-1471	101	9	general	general	ADJ
ijtc-1471	101	10	corporate	corporate	ADJ
ijtc-1471	101	11	taxes	taxis	NOUN
ijtc-1471	101	12	,	,	PUNCT
ijtc-1471	101	13	sector	sector	NOUN
ijtc-1471	101	14	-	-	PUNCT
ijtc-1471	101	15	specific	specific	ADJ
ijtc-1471	101	16	taxes	taxis	NOUN
ijtc-1471	101	17	,	,	PUNCT
ijtc-1471	101	18	excise	excise	NOUN
ijtc-1471	101	19	taxes	taxis	NOUN
ijtc-1471	101	20	,	,	PUNCT
ijtc-1471	101	21	customs	custom	NOUN
ijtc-1471	101	22	charges	charge	NOUN
ijtc-1471	101	23	,	,	PUNCT
ijtc-1471	101	24	and	and	CCONJ
ijtc-1471	101	25	import	import	NOUN
ijtc-1471	101	26	taxes	taxis	NOUN
ijtc-1471	101	27	are	be	AUX
ijtc-1471	101	28	the	the	DET
ijtc-1471	101	29	different	different	ADJ
ijtc-1471	101	30	categories	category	NOUN
ijtc-1471	101	31	into	into	ADP
ijtc-1471	101	32	which	which	PRON
ijtc-1471	101	33	multiple	multiple	ADJ
ijtc-1471	101	34	taxes	taxis	NOUN
ijtc-1471	101	35	in	in	ADP
ijtc-1471	101	36	the	the	DET
ijtc-1471	101	37	telecommunication	telecommunication	NOUN
ijtc-1471	101	38	industry	industry	NOUN
ijtc-1471	101	39	fall	fall	NOUN
ijtc-1471	101	40	.	.	PUNCT
ijtc-1471	102	1	vat	vat	NOUN
ijtc-1471	102	2	and	and	CCONJ
ijtc-1471	102	3	cit	cit	PROPN
ijtc-1471	102	4	are	be	AUX
ijtc-1471	102	5	examples	example	NOUN
ijtc-1471	102	6	of	of	ADP
ijtc-1471	102	7	general	general	ADJ
ijtc-1471	102	8	corporate	corporate	ADJ
ijtc-1471	102	9	taxes	taxis	NOUN
ijtc-1471	102	10	applicable	applicable	ADJ
ijtc-1471	102	11	to	to	ADP
ijtc-1471	102	12	telecoms	telecom	NOUN
ijtc-1471	102	13	firms	firm	NOUN
ijtc-1471	102	14	'	'	PART
ijtc-1471	102	15	revenue	revenue	NOUN
ijtc-1471	102	16	or	or	CCONJ
ijtc-1471	102	17	profit	profit	NOUN
ijtc-1471	102	18	like	like	SCONJ
ijtc-1471	102	19	they	they	PRON
ijtc-1471	102	20	are	be	AUX
ijtc-1471	102	21	to	to	ADP
ijtc-1471	102	22	other	other	ADJ
ijtc-1471	102	23	industries	industry	NOUN
ijtc-1471	102	24	.	.	PUNCT
ijtc-1471	103	1	sector	sector	NOUN
ijtc-1471	103	2	-	-	PUNCT
ijtc-1471	103	3	specific	specific	ADJ
ijtc-1471	103	4	taxes	taxis	NOUN
ijtc-1471	103	5	,	,	PUNCT
ijtc-1471	103	6	such	such	ADJ
ijtc-1471	103	7	as	as	ADP
ijtc-1471	103	8	spectrum	spectrum	NOUN
ijtc-1471	103	9	fees	fee	NOUN
ijtc-1471	103	10	,	,	PUNCT
ijtc-1471	103	11	license	license	NOUN
ijtc-1471	103	12	fees	fee	NOUN
ijtc-1471	103	13	,	,	PUNCT
ijtc-1471	103	14	and	and	CCONJ
ijtc-1471	103	15	regulatory	regulatory	ADJ
ijtc-1471	103	16	costs	cost	NOUN
ijtc-1471	103	17	,	,	PUNCT
ijtc-1471	103	18	are	be	AUX
ijtc-1471	103	19	levied	levy	VERB
ijtc-1471	103	20	with	with	ADP
ijtc-1471	103	21	a	a	DET
ijtc-1471	103	22	specific	specific	ADJ
ijtc-1471	103	23	focus	focus	NOUN
ijtc-1471	103	24	on	on	ADP
ijtc-1471	103	25	the	the	DET
ijtc-1471	103	26	telecoms	telecom	NOUN
ijtc-1471	103	27	sector	sector	NOUN
ijtc-1471	103	28	(	(	PUNCT
ijtc-1471	103	29	(	(	PUNCT
ijtc-1471	103	30	gsma	gsma	NOUN
ijtc-1471	103	31	,	,	PUNCT
ijtc-1471	103	32	2015)for	2015)for	PROPN
ijtc-1471	103	33	example	example	NOUN
ijtc-1471	103	34	,	,	PUNCT
ijtc-1471	103	35	spectrum	spectrum	NOUN
ijtc-1471	103	36	fees	fee	NOUN
ijtc-1471	103	37	are	be	AUX
ijtc-1471	103	38	the	the	DET
ijtc-1471	103	39	costs	cost	NOUN
ijtc-1471	103	40	of	of	ADP
ijtc-1471	103	41	using	use	VERB
ijtc-1471	103	42	radio	radio	NOUN
ijtc-1471	103	43	frequencies	frequency	NOUN
ijtc-1471	103	44	necessary	necessary	ADJ
ijtc-1471	103	45	for	for	ADP
ijtc-1471	103	46	wireless	wireless	ADJ
ijtc-1471	103	47	communication	communication	NOUN
ijtc-1471	103	48	.	.	PUNCT
ijtc-1471	104	1	those	those	PRON
ijtc-1471	104	2	granted	grant	VERB
ijtc-1471	104	3	licenses	license	NOUN
ijtc-1471	104	4	are	be	AUX
ijtc-1471	104	5	required	require	VERB
ijtc-1471	104	6	to	to	PART
ijtc-1471	104	7	pay	pay	VERB
ijtc-1471	104	8	a	a	DET
ijtc-1471	104	9	once	once	ADV
ijtc-1471	104	10	-	-	PUNCT
ijtc-1471	104	11	off	off	ADP
ijtc-1471	104	12	initial	initial	ADJ
ijtc-1471	104	13	license	license	NOUN
ijtc-1471	104	14	fee	fee	NOUN
ijtc-1471	104	15	for	for	ADP
ijtc-1471	104	16	the	the	DET
ijtc-1471	104	17	use	use	NOUN
ijtc-1471	104	18	of	of	ADP
ijtc-1471	104	19	the	the	DET
ijtc-1471	104	20	license	license	NOUN
ijtc-1471	104	21	and	and	CCONJ
ijtc-1471	104	22	subsequently	subsequently	ADV
ijtc-1471	104	23	monthly	monthly	ADJ
ijtc-1471	104	24	remit	remit	NOUN
ijtc-1471	104	25	a	a	DET
ijtc-1471	104	26	percentage	percentage	NOUN
ijtc-1471	104	27	of	of	ADP
ijtc-1471	104	28	a	a	DET
ijtc-1471	104	29	levy	levy	NOUN
ijtc-1471	104	30	on	on	ADP
ijtc-1471	104	31	the	the	DET
ijtc-1471	104	32	gross	gross	ADJ
ijtc-1471	104	33	turnover	turnover	NOUN
ijtc-1471	104	34	of	of	ADP
ijtc-1471	104	35	operators	operator	NOUN
ijtc-1471	104	36	in	in	ADP
ijtc-1471	104	37	the	the	DET
ijtc-1471	104	38	ict	ict	NOUN
ijtc-1471	104	39	sector	sector	NOUN
ijtc-1471	104	40	.	.	PUNCT
ijtc-1471	105	1	in	in	ADP
ijtc-1471	105	2	the	the	DET
ijtc-1471	105	3	context	context	NOUN
ijtc-1471	105	4	of	of	ADP
ijtc-1471	105	5	the	the	DET
ijtc-1471	105	6	telecoms	telecom	NOUN
ijtc-1471	105	7	industry	industry	NOUN
ijtc-1471	105	8	,	,	PUNCT
ijtc-1471	105	9	multiple	multiple	ADJ
ijtc-1471	105	10	taxes	taxis	NOUN
ijtc-1471	105	11	indicate	indicate	VERB
ijtc-1471	105	12	the	the	DET
ijtc-1471	105	13	several	several	ADJ
ijtc-1471	105	14	taxation	taxation	NOUN
ijtc-1471	105	15	levels	level	NOUN
ijtc-1471	105	16	enforced	enforce	VERB
ijtc-1471	105	17	on	on	ADP
ijtc-1471	105	18	telecoms	telecom	NOUN
ijtc-1471	105	19	providers	provider	NOUN
ijtc-1471	105	20	and	and	CCONJ
ijtc-1471	105	21	services	service	NOUN
ijtc-1471	105	22	.	.	PUNCT
ijtc-1471	106	1	in	in	ADP
ijtc-1471	106	2	affirmation	affirmation	NOUN
ijtc-1471	106	3	,	,	PUNCT
ijtc-1471	106	4	the	the	DET
ijtc-1471	106	5	postal	postal	ADJ
ijtc-1471	106	6	and	and	CCONJ
ijtc-1471	106	7	telecommunications	telecommunication	NOUN
ijtc-1471	106	8	regulatory	regulatory	ADJ
ijtc-1471	106	9	authority	authority	NOUN
ijtc-1471	106	10	of	of	ADP
ijtc-1471	106	11	zimbabwe	zimbabwe	PROPN
ijtc-1471	107	1	[	[	X
ijtc-1471	107	2	potraz	potraz	NOUN
ijtc-1471	107	3	]	]	X
ijtc-1471	107	4	(	(	PUNCT
ijtc-1471	107	5	2022	2022	NUM
ijtc-1471	107	6	)	)	PUNCT
ijtc-1471	107	7	adduces	adduce	NOUN
ijtc-1471	107	8	that	that	SCONJ
ijtc-1471	107	9	such	such	ADJ
ijtc-1471	107	10	taxes	taxis	NOUN
ijtc-1471	107	11	might	might	AUX
ijtc-1471	107	12	influence	influence	VERB
ijtc-1471	107	13	everything	everything	PRON
ijtc-1471	107	14	from	from	ADP
ijtc-1471	107	15	service	service	NOUN
ijtc-1471	107	16	pricing	pricing	NOUN
ijtc-1471	107	17	to	to	ADP
ijtc-1471	107	18	infrastructure	infrastructure	NOUN
ijtc-1471	107	19	investment	investment	NOUN
ijtc-1471	107	20	,	,	PUNCT
ijtc-1471	107	21	significantly	significantly	ADV
ijtc-1471	107	22	impacting	impact	VERB
ijtc-1471	107	23	the	the	DET
ijtc-1471	107	24	financial	financial	ADJ
ijtc-1471	107	25	viability	viability	NOUN
ijtc-1471	107	26	of	of	ADP
ijtc-1471	107	27	telecoms	telecom	NOUN
ijtc-1471	107	28	firms	firm	NOUN
ijtc-1471	107	29	.	.	PUNCT
ijtc-1471	108	1	therefore	therefore	ADV
ijtc-1471	108	2	,	,	PUNCT
ijtc-1471	108	3	assessing	assess	VERB
ijtc-1471	108	4	these	these	DET
ijtc-1471	108	5	taxes	taxis	NOUN
ijtc-1471	108	6	'	'	PART
ijtc-1471	108	7	combined	combined	ADJ
ijtc-1471	108	8	effect	effect	NOUN
ijtc-1471	108	9	is	be	AUX
ijtc-1471	108	10	crucial	crucial	ADJ
ijtc-1471	108	11	to	to	PART
ijtc-1471	108	12	ensure	ensure	VERB
ijtc-1471	108	13	they	they	PRON
ijtc-1471	108	14	do	do	AUX
ijtc-1471	108	15	not	not	PART
ijtc-1471	108	16	impede	impede	VERB
ijtc-1471	108	17	the	the	DET
ijtc-1471	108	18	growth	growth	NOUN
ijtc-1471	108	19	and	and	CCONJ
ijtc-1471	108	20	spread	spread	VERB
ijtc-1471	108	21	of	of	ADP
ijtc-1471	108	22	telecom	telecom	NOUN
ijtc-1471	108	23	services	service	NOUN
ijtc-1471	108	24	.	.	PUNCT
ijtc-1471	109	1	this	this	PRON
ijtc-1471	109	2	is	be	AUX
ijtc-1471	109	3	especially	especially	ADV
ijtc-1471	109	4	true	true	ADJ
ijtc-1471	109	5	for	for	ADP
ijtc-1471	109	6	emerging	emerge	VERB
ijtc-1471	109	7	regions	region	NOUN
ijtc-1471	109	8	like	like	ADP
ijtc-1471	109	9	africa	africa	PROPN
ijtc-1471	109	10	,	,	PUNCT
ijtc-1471	109	11	where	where	SCONJ
ijtc-1471	109	12	the	the	DET
ijtc-1471	109	13	charging	charging	NOUN
ijtc-1471	109	14	of	of	ADP
ijtc-1471	109	15	multiple	multiple	ADJ
ijtc-1471	109	16	taxes	taxis	NOUN
ijtc-1471	109	17	may	may	AUX
ijtc-1471	109	18	adversely	adversely	ADV
ijtc-1471	109	19	affect	affect	VERB
ijtc-1471	109	20	pricing	pricing	NOUN
ijtc-1471	109	21	,	,	PUNCT
ijtc-1471	109	22	cost	cost	NOUN
ijtc-1471	109	23	structures	structure	NOUN
ijtc-1471	109	24	,	,	PUNCT
ijtc-1471	109	25	and	and	CCONJ
ijtc-1471	109	26	quality	quality	NOUN
ijtc-1471	109	27	of	of	ADP
ijtc-1471	109	28	service	service	NOUN
ijtc-1471	109	29	.	.	PUNCT
ijtc-1471	110	1	method	method	VERB
ijtc-1471	110	2	this	this	DET
ijtc-1471	110	3	paper	paper	NOUN
ijtc-1471	110	4	analyses	analyse	VERB
ijtc-1471	110	5	the	the	DET
ijtc-1471	110	6	impact	impact	NOUN
ijtc-1471	110	7	of	of	ADP
ijtc-1471	110	8	multiple	multiple	ADJ
ijtc-1471	110	9	taxes	taxis	NOUN
ijtc-1471	110	10	among	among	ADP
ijtc-1471	110	11	telecom	telecom	NOUN
ijtc-1471	110	12	companies	company	NOUN
ijtc-1471	110	13	in	in	ADP
ijtc-1471	110	14	the	the	DET
ijtc-1471	110	15	southern	southern	PROPN
ijtc-1471	110	16	africa	africa	PROPN
ijtc-1471	110	17	region	region	PROPN
ijtc-1471	110	18	.	.	PUNCT
ijtc-1471	111	1	the	the	DET
ijtc-1471	111	2	researchers	researcher	NOUN
ijtc-1471	111	3	adopted	adopt	VERB
ijtc-1471	111	4	a	a	DET
ijtc-1471	111	5	qualitative	qualitative	ADJ
ijtc-1471	111	6	systematic	systematic	ADJ
ijtc-1471	111	7	review	review	NOUN
ijtc-1471	111	8	approach	approach	NOUN
ijtc-1471	111	9	,	,	PUNCT
ijtc-1471	111	10	providing	provide	VERB
ijtc-1471	111	11	valuable	valuable	ADJ
ijtc-1471	111	12	overviews	overview	NOUN
ijtc-1471	111	13	and	and	CCONJ
ijtc-1471	111	14	integrating	integrate	VERB
ijtc-1471	111	15	knowledge	knowledge	NOUN
ijtc-1471	111	16	of	of	ADP
ijtc-1471	111	17	various	various	ADJ
ijtc-1471	111	18	taxes	taxis	NOUN
ijtc-1471	111	19	and	and	CCONJ
ijtc-1471	111	20	their	their	PRON
ijtc-1471	111	21	impact	impact	NOUN
ijtc-1471	111	22	on	on	ADP
ijtc-1471	111	23	the	the	DET
ijtc-1471	111	24	economic	economic	ADJ
ijtc-1471	111	25	growth	growth	NOUN
ijtc-1471	111	26	of	of	ADP
ijtc-1471	111	27	the	the	DET
ijtc-1471	111	28	telecoms	telecom	NOUN
ijtc-1471	111	29	industry	industry	NOUN
ijtc-1471	111	30	.	.	PUNCT
ijtc-1471	112	1	a	a	DET
ijtc-1471	112	2	systematic	systematic	ADJ
ijtc-1471	112	3	literature	literature	NOUN
ijtc-1471	112	4	review	review	NOUN
ijtc-1471	112	5	ensures	ensure	VERB
ijtc-1471	112	6	that	that	SCONJ
ijtc-1471	112	7	a	a	DET
ijtc-1471	112	8	research	research	NOUN
ijtc-1471	112	9	phenomenon	phenomenon	NOUN
ijtc-1471	112	10	undergoes	undergo	VERB
ijtc-1471	112	11	in	in	ADP
ijtc-1471	112	12	-	-	PUNCT
ijtc-1471	112	13	depth	depth	NOUN
ijtc-1471	112	14	analysis	analysis	NOUN
ijtc-1471	112	15	,	,	PUNCT
ijtc-1471	112	16	synthesis	synthesis	NOUN
ijtc-1471	112	17	and	and	CCONJ
ijtc-1471	112	18	rigour	rigour	NOUN
ijtc-1471	112	19	.	.	PUNCT
ijtc-1471	113	1	this	this	PRON
ijtc-1471	113	2	can	can	AUX
ijtc-1471	113	3	not	not	PART
ijtc-1471	113	4	be	be	AUX
ijtc-1471	113	5	achieved	achieve	VERB
ijtc-1471	113	6	through	through	ADP
ijtc-1471	113	7	reviewing	review	VERB
ijtc-1471	113	8	and	and	CCONJ
ijtc-1471	113	9	analyzing	analyze	VERB
ijtc-1471	113	10	research	research	NOUN
ijtc-1471	113	11	findings	finding	NOUN
ijtc-1471	113	12	from	from	ADP
ijtc-1471	113	13	snyder	snyder	PROPN
ijtc-1471	113	14	(	(	PUNCT
ijtc-1471	113	15	2019	2019	NUM
ijtc-1471	113	16	)	)	PUNCT
ijtc-1471	113	17	.	.	PUNCT
ijtc-1471	114	1	in	in	ADP
ijtc-1471	114	2	agreement	agreement	NOUN
ijtc-1471	114	3	,	,	PUNCT
ijtc-1471	114	4	mpofu	mpofu	NOUN
ijtc-1471	114	5	(	(	PUNCT
ijtc-1471	114	6	2021	2021	NUM
ijtc-1471	114	7	)	)	PUNCT
ijtc-1471	114	8	articulates	articulate	VERB
ijtc-1471	114	9	that	that	SCONJ
ijtc-1471	114	10	a	a	DET
ijtc-1471	114	11	systematic	systematic	ADJ
ijtc-1471	114	12	review	review	NOUN
ijtc-1471	114	13	approach	approach	NOUN
ijtc-1471	114	14	focuses	focus	VERB
ijtc-1471	114	15	on	on	ADP
ijtc-1471	114	16	identifying	identify	VERB
ijtc-1471	114	17	,	,	PUNCT
ijtc-1471	114	18	evaluating	evaluate	VERB
ijtc-1471	114	19	thoughtfully	thoughtfully	ADV
ijtc-1471	114	20	,	,	PUNCT
ijtc-1471	114	21	and	and	CCONJ
ijtc-1471	114	22	synthesizing	synthesize	VERB
ijtc-1471	114	23	all	all	DET
ijtc-1471	114	24	literature	literature	NOUN
ijtc-1471	114	25	on	on	ADP
ijtc-1471	114	26	the	the	DET
ijtc-1471	114	27	topic	topic	NOUN
ijtc-1471	114	28	instead	instead	ADV
ijtc-1471	114	29	of	of	ADP
ijtc-1471	114	30	a	a	DET
ijtc-1471	114	31	narrative	narrative	NOUN
ijtc-1471	114	32	approach	approach	NOUN
ijtc-1471	114	33	,	,	PUNCT
ijtc-1471	114	34	where	where	SCONJ
ijtc-1471	114	35	the	the	DET
ijtc-1471	114	36	summary	summary	NOUN
ijtc-1471	114	37	is	be	AUX
ijtc-1471	114	38	done	do	VERB
ijtc-1471	114	39	for	for	ADP
ijtc-1471	114	40	many	many	ADJ
ijtc-1471	114	41	studies	study	NOUN
ijtc-1471	114	42	.	.	PUNCT
ijtc-1471	115	1	taking	take	VERB
ijtc-1471	115	2	a	a	DET
ijtc-1471	115	3	leaf	leaf	NOUN
ijtc-1471	115	4	from	from	ADP
ijtc-1471	115	5	the	the	DET
ijtc-1471	115	6	studies	study	NOUN
ijtc-1471	115	7	by	by	ADP
ijtc-1471	115	8	mpofu	mpofu	NOUN
ijtc-1471	115	9	(	(	PUNCT
ijtc-1471	115	10	2021	2021	NUM
ijtc-1471	115	11	)	)	PUNCT
ijtc-1471	115	12	and	and	CCONJ
ijtc-1471	115	13	snyder	snyder	PROPN
ijtc-1471	115	14	(	(	PUNCT
ijtc-1471	115	15	2019	2019	NUM
ijtc-1471	115	16	)	)	PUNCT
ijtc-1471	115	17	,	,	PUNCT
ijtc-1471	115	18	researchers	researcher	NOUN
ijtc-1471	115	19	followed	follow	VERB
ijtc-1471	115	20	a	a	DET
ijtc-1471	115	21	highly	highly	ADV
ijtc-1471	115	22	standardized	standardized	ADJ
ijtc-1471	115	23	research	research	NOUN
ijtc-1471	115	24	protocol	protocol	NOUN
ijtc-1471	115	25	to	to	PART
ijtc-1471	115	26	identify	identify	VERB
ijtc-1471	115	27	and	and	CCONJ
ijtc-1471	115	28	select	select	VERB
ijtc-1471	115	29	relevant	relevant	ADJ
ijtc-1471	115	30	studies	study	NOUN
ijtc-1471	115	31	and	and	CCONJ
ijtc-1471	115	32	evaluate	evaluate	VERB
ijtc-1471	115	33	them	they	PRON
ijtc-1471	115	34	in	in	ADP
ijtc-1471	115	35	quality	quality	NOUN
ijtc-1471	115	36	and	and	CCONJ
ijtc-1471	115	37	relevance	relevance	NOUN
ijtc-1471	115	38	.	.	PUNCT
ijtc-1471	116	1	this	this	PRON
ijtc-1471	116	2	enabled	enable	VERB
ijtc-1471	116	3	researchers	researcher	NOUN
ijtc-1471	116	4	to	to	PART
ijtc-1471	116	5	delve	delve	VERB
ijtc-1471	116	6	into	into	ADP
ijtc-1471	116	7	the	the	DET
ijtc-1471	116	8	multiple	multiple	ADJ
ijtc-1471	116	9	-	-	PUNCT
ijtc-1471	116	10	specific	specific	ADJ
ijtc-1471	116	11	taxes	taxis	NOUN
ijtc-1471	116	12	by	by	ADP
ijtc-1471	116	13	selected	select	VERB
ijtc-1471	116	14	countries	country	NOUN
ijtc-1471	116	15	in	in	ADP
ijtc-1471	116	16	southern	southern	PROPN
ijtc-1471	116	17	africa	africa	PROPN
ijtc-1471	116	18	and	and	CCONJ
ijtc-1471	116	19	the	the	DET
ijtc-1471	116	20	challenges	challenge	NOUN
ijtc-1471	116	21	associated	associate	VERB
ijtc-1471	116	22	with	with	ADP
ijtc-1471	116	23	these	these	DET
ijtc-1471	116	24	identified	identify	VERB
ijtc-1471	116	25	taxes	taxis	NOUN
ijtc-1471	116	26	.	.	PUNCT
ijtc-1471	117	1	also	also	ADV
ijtc-1471	117	2	,	,	PUNCT
ijtc-1471	117	3	the	the	DET
ijtc-1471	117	4	standardisation	standardisation	NOUN
ijtc-1471	117	5	of	of	ADP
ijtc-1471	117	6	the	the	DET
ijtc-1471	117	7	systematic	systematic	ADJ
ijtc-1471	117	8	research	research	NOUN
ijtc-1471	117	9	protocol	protocol	NOUN
ijtc-1471	117	10	increases	increase	VERB
ijtc-1471	117	11	credibility	credibility	NOUN
ijtc-1471	117	12	,	,	PUNCT
ijtc-1471	117	13	trustworthiness	trustworthiness	NOUN
ijtc-1471	117	14	,	,	PUNCT
ijtc-1471	117	15	and	and	CCONJ
ijtc-1471	117	16	confirmation	confirmation	NOUN
ijtc-1471	117	17	of	of	ADP
ijtc-1471	117	18	the	the	DET
ijtc-1471	117	19	results	result	NOUN
ijtc-1471	117	20	(	(	PUNCT
ijtc-1471	117	21	mpofu	mpofu	NOUN
ijtc-1471	117	22	&	&	CCONJ
ijtc-1471	117	23	nemashakwe	nemashakwe	ADJ
ijtc-1471	117	24	,	,	PUNCT
ijtc-1471	117	25	2023	2023	NUM
ijtc-1471	117	26	)	)	PUNCT
ijtc-1471	117	27	conducting	conduct	VERB
ijtc-1471	117	28	an	an	DET
ijtc-1471	117	29	in	in	ADP
ijtc-1471	117	30	-	-	PUNCT
ijtc-1471	117	31	depth	depth	NOUN
ijtc-1471	117	32	analysis	analysis	NOUN
ijtc-1471	117	33	across	across	ADP
ijtc-1471	117	34	all	all	DET
ijtc-1471	117	35	16	16	NUM
ijtc-1471	117	36	sadc	sadc	PROPN
ijtc-1471	117	37	countries	country	NOUN
ijtc-1471	117	38	would	would	AUX
ijtc-1471	117	39	require	require	VERB
ijtc-1471	117	40	substantial	substantial	ADJ
ijtc-1471	117	41	resources	resource	NOUN
ijtc-1471	117	42	,	,	PUNCT
ijtc-1471	117	43	time	time	NOUN
ijtc-1471	117	44	,	,	PUNCT
ijtc-1471	117	45	and	and	CCONJ
ijtc-1471	117	46	logistical	logistical	ADJ
ijtc-1471	117	47	coordination	coordination	NOUN
ijtc-1471	117	48	.	.	PUNCT
ijtc-1471	118	1	conversely	conversely	ADV
ijtc-1471	118	2	,	,	PUNCT
ijtc-1471	118	3	focusing	focus	VERB
ijtc-1471	118	4	on	on	ADP
ijtc-1471	118	5	five	five	NUM
ijtc-1471	118	6	countries	country	NOUN
ijtc-1471	118	7	makes	make	VERB
ijtc-1471	118	8	the	the	DET
ijtc-1471	118	9	study	study	NOUN
ijtc-1471	118	10	more	more	ADV
ijtc-1471	118	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	118	12	tax	tax	NOUN
ijtc-1471	118	13	impact	impact	NOUN
ijtc-1471	118	14	analysis	analysis	NOUN
ijtc-1471	118	15	in	in	ADP
ijtc-1471	118	16	telecommunications	telecommunications	NOUN
ijtc-1471	118	17	industry	industry	NOUN
ijtc-1471	118	18	among	among	ADP
ijtc-1471	118	19	southern	southern	ADJ
ijtc-1471	118	20	african	african	ADJ
ijtc-1471	118	21	countries	country	NOUN
ijtc-1471	118	22	mpofu	mpofu	PROPN
ijtc-1471	118	23	,	,	PUNCT
ijtc-1471	118	24	swart	swart	PROPN
ijtc-1471	118	25	,	,	PUNCT
ijtc-1471	118	26	and	and	CCONJ
ijtc-1471	118	27	masunda	masunda	PROPN
ijtc-1471	118	28	66	66	NUM
ijtc-1471	118	29	|	|	ADV
ijtc-1471	118	30	ilomata	ilomata	PROPN
ijtc-1471	118	31	international	international	ADJ
ijtc-1471	118	32	journal	journal	NOUN
ijtc-1471	118	33	of	of	ADP
ijtc-1471	118	34	tax	tax	PROPN
ijtc-1471	118	35	&	&	CCONJ
ijtc-1471	118	36	accounting	accounting	PROPN
ijtc-1471	118	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	118	38	manageable	manageable	ADJ
ijtc-1471	118	39	,	,	PUNCT
ijtc-1471	118	40	allowing	allow	VERB
ijtc-1471	118	41	for	for	ADP
ijtc-1471	118	42	a	a	DET
ijtc-1471	118	43	deeper	deep	ADJ
ijtc-1471	118	44	,	,	PUNCT
ijtc-1471	118	45	more	more	ADV
ijtc-1471	118	46	comprehensive	comprehensive	ADJ
ijtc-1471	118	47	analysis	analysis	NOUN
ijtc-1471	118	48	without	without	ADP
ijtc-1471	118	49	sacrificing	sacrifice	VERB
ijtc-1471	118	50	quality	quality	NOUN
ijtc-1471	118	51	.	.	PUNCT
ijtc-1471	119	1	the	the	DET
ijtc-1471	119	2	countries	country	NOUN
ijtc-1471	119	3	under	under	ADP
ijtc-1471	119	4	study	study	NOUN
ijtc-1471	119	5	include	include	VERB
ijtc-1471	119	6	zimbabwe	zimbabwe	PROPN
ijtc-1471	119	7	,	,	PUNCT
ijtc-1471	119	8	mozambique	mozambique	PROPN
ijtc-1471	119	9	,	,	PUNCT
ijtc-1471	119	10	botswana	botswana	PROPN
ijtc-1471	119	11	,	,	PUNCT
ijtc-1471	119	12	zambia	zambia	PROPN
ijtc-1471	119	13	,	,	PUNCT
ijtc-1471	119	14	and	and	CCONJ
ijtc-1471	119	15	south	south	PROPN
ijtc-1471	119	16	africa	africa	PROPN
ijtc-1471	119	17	and	and	CCONJ
ijtc-1471	119	18	were	be	AUX
ijtc-1471	119	19	chosen	choose	VERB
ijtc-1471	119	20	for	for	ADP
ijtc-1471	119	21	their	their	PRON
ijtc-1471	119	22	strategic	strategic	ADJ
ijtc-1471	119	23	and	and	CCONJ
ijtc-1471	119	24	economic	economic	ADJ
ijtc-1471	119	25	significance	significance	NOUN
ijtc-1471	119	26	.	.	PUNCT
ijtc-1471	120	1	the	the	DET
ijtc-1471	120	2	world	world	PROPN
ijtc-1471	120	3	bank	bank	PROPN
ijtc-1471	120	4	(	(	PUNCT
ijtc-1471	120	5	2019	2019	NUM
ijtc-1471	120	6	)	)	PUNCT
ijtc-1471	120	7	states	state	VERB
ijtc-1471	120	8	that	that	SCONJ
ijtc-1471	120	9	the	the	DET
ijtc-1471	120	10	largest	large	ADJ
ijtc-1471	120	11	economy	economy	NOUN
ijtc-1471	120	12	in	in	ADP
ijtc-1471	120	13	the	the	DET
ijtc-1471	120	14	continent	continent	NOUN
ijtc-1471	120	15	is	be	AUX
ijtc-1471	120	16	south	south	PROPN
ijtc-1471	120	17	africa	africa	PROPN
ijtc-1471	120	18	,	,	PUNCT
ijtc-1471	120	19	which	which	PRON
ijtc-1471	120	20	has	have	VERB
ijtc-1471	120	21	a	a	DET
ijtc-1471	120	22	big	big	ADJ
ijtc-1471	120	23	say	say	NOUN
ijtc-1471	120	24	in	in	ADP
ijtc-1471	120	25	regional	regional	ADJ
ijtc-1471	120	26	telecom	telecom	NOUN
ijtc-1471	120	27	regulations	regulation	NOUN
ijtc-1471	120	28	.	.	PUNCT
ijtc-1471	121	1	the	the	DET
ijtc-1471	121	2	distinct	distinct	ADJ
ijtc-1471	121	3	economic	economic	ADJ
ijtc-1471	121	4	issues	issue	NOUN
ijtc-1471	121	5	that	that	PRON
ijtc-1471	121	6	zimbabwe	zimbabwe	X
ijtc-1471	121	7	,	,	PUNCT
ijtc-1471	121	8	mozambique	mozambique	PROPN
ijtc-1471	121	9	,	,	PUNCT
ijtc-1471	121	10	and	and	CCONJ
ijtc-1471	121	11	zambia	zambia	PROPN
ijtc-1471	121	12	present	present	ADJ
ijtc-1471	121	13	render	render	VERB
ijtc-1471	121	14	them	they	PRON
ijtc-1471	121	15	valuable	valuable	ADJ
ijtc-1471	121	16	case	case	NOUN
ijtc-1471	121	17	studies	study	NOUN
ijtc-1471	121	18	.	.	PUNCT
ijtc-1471	122	1	in	in	ADP
ijtc-1471	122	2	addition	addition	NOUN
ijtc-1471	122	3	,	,	PUNCT
ijtc-1471	122	4	botswana	botswana	PROPN
ijtc-1471	122	5	's	's	PART
ijtc-1471	122	6	stable	stable	ADJ
ijtc-1471	122	7	economy	economy	NOUN
ijtc-1471	122	8	and	and	CCONJ
ijtc-1471	122	9	administration	administration	NOUN
ijtc-1471	122	10	offer	offer	VERB
ijtc-1471	122	11	a	a	DET
ijtc-1471	122	12	counterpoint	counterpoint	NOUN
ijtc-1471	122	13	.	.	PUNCT
ijtc-1471	123	1	this	this	DET
ijtc-1471	123	2	selection	selection	NOUN
ijtc-1471	123	3	provides	provide	VERB
ijtc-1471	123	4	information	information	NOUN
ijtc-1471	123	5	about	about	ADP
ijtc-1471	123	6	the	the	DET
ijtc-1471	123	7	region	region	NOUN
ijtc-1471	123	8	's	's	PART
ijtc-1471	123	9	prospects	prospect	NOUN
ijtc-1471	123	10	and	and	CCONJ
ijtc-1471	123	11	challenges	challenge	NOUN
ijtc-1471	123	12	.	.	PUNCT
ijtc-1471	124	1	also	also	ADV
ijtc-1471	124	2	,	,	PUNCT
ijtc-1471	124	3	these	these	DET
ijtc-1471	124	4	five	five	NUM
ijtc-1471	124	5	nations	nation	NOUN
ijtc-1471	124	6	differ	differ	VERB
ijtc-1471	124	7	significantly	significantly	ADV
ijtc-1471	124	8	in	in	ADP
ijtc-1471	124	9	terms	term	NOUN
ijtc-1471	124	10	of	of	ADP
ijtc-1471	124	11	market	market	NOUN
ijtc-1471	124	12	circumstances	circumstance	NOUN
ijtc-1471	124	13	,	,	PUNCT
ijtc-1471	124	14	governance	governance	NOUN
ijtc-1471	124	15	,	,	PUNCT
ijtc-1471	124	16	and	and	CCONJ
ijtc-1471	124	17	regulatory	regulatory	ADJ
ijtc-1471	124	18	frameworks	framework	NOUN
ijtc-1471	124	19	.	.	PUNCT
ijtc-1471	125	1	examining	examine	VERB
ijtc-1471	125	2	them	they	PRON
ijtc-1471	125	3	enables	enable	VERB
ijtc-1471	125	4	investigating	investigate	VERB
ijtc-1471	125	5	the	the	DET
ijtc-1471	125	6	effects	effect	NOUN
ijtc-1471	125	7	of	of	ADP
ijtc-1471	125	8	several	several	ADJ
ijtc-1471	125	9	taxes	taxis	NOUN
ijtc-1471	125	10	on	on	ADP
ijtc-1471	125	11	the	the	DET
ijtc-1471	125	12	telecom	telecom	NOUN
ijtc-1471	125	13	sector	sector	NOUN
ijtc-1471	125	14	in	in	ADP
ijtc-1471	125	15	various	various	ADJ
ijtc-1471	125	16	settings	setting	NOUN
ijtc-1471	125	17	,	,	PUNCT
ijtc-1471	125	18	potentially	potentially	ADV
ijtc-1471	125	19	yielding	yield	VERB
ijtc-1471	125	20	more	more	ADV
ijtc-1471	125	21	broadly	broadly	ADV
ijtc-1471	125	22	applicable	applicable	ADJ
ijtc-1471	125	23	results	result	NOUN
ijtc-1471	125	24	for	for	ADP
ijtc-1471	125	25	other	other	ADJ
ijtc-1471	125	26	sadc	sadc	PROPN
ijtc-1471	125	27	nations	nation	NOUN
ijtc-1471	125	28	.	.	PUNCT
ijtc-1471	126	1	the	the	DET
ijtc-1471	126	2	chosen	choose	VERB
ijtc-1471	126	3	nations	nation	NOUN
ijtc-1471	126	4	,	,	PUNCT
ijtc-1471	126	5	particularly	particularly	ADV
ijtc-1471	126	6	those	those	PRON
ijtc-1471	126	7	in	in	ADP
ijtc-1471	126	8	sadc	sadc	PROPN
ijtc-1471	126	9	,	,	PUNCT
ijtc-1471	126	10	have	have	VERB
ijtc-1471	126	11	varied	varied	ADJ
ijtc-1471	126	12	influence	influence	NOUN
ijtc-1471	126	13	over	over	ADP
ijtc-1471	126	14	regional	regional	ADJ
ijtc-1471	126	15	affairs	affair	NOUN
ijtc-1471	126	16	.	.	PUNCT
ijtc-1471	127	1	examining	examine	VERB
ijtc-1471	127	2	the	the	DET
ijtc-1471	127	3	effects	effect	NOUN
ijtc-1471	127	4	of	of	ADP
ijtc-1471	127	5	various	various	ADJ
ijtc-1471	127	6	taxes	taxis	NOUN
ijtc-1471	127	7	in	in	ADP
ijtc-1471	127	8	these	these	DET
ijtc-1471	127	9	nations	nation	NOUN
ijtc-1471	127	10	may	may	AUX
ijtc-1471	127	11	yield	yield	VERB
ijtc-1471	127	12	information	information	NOUN
ijtc-1471	127	13	that	that	PRON
ijtc-1471	127	14	directly	directly	ADV
ijtc-1471	127	15	affects	affect	VERB
ijtc-1471	127	16	the	the	DET
ijtc-1471	127	17	development	development	NOUN
ijtc-1471	127	18	of	of	ADP
ijtc-1471	127	19	regional	regional	ADJ
ijtc-1471	127	20	policies	policy	NOUN
ijtc-1471	127	21	and	and	CCONJ
ijtc-1471	127	22	frameworks	framework	NOUN
ijtc-1471	127	23	for	for	ADP
ijtc-1471	127	24	telecoms	telecom	NOUN
ijtc-1471	127	25	,	,	PUNCT
ijtc-1471	127	26	which	which	PRON
ijtc-1471	127	27	might	might	AUX
ijtc-1471	127	28	positively	positively	ADV
ijtc-1471	127	29	impact	impact	VERB
ijtc-1471	127	30	the	the	DET
ijtc-1471	127	31	sadc	sadc	PROPN
ijtc-1471	127	32	area	area	NOUN
ijtc-1471	127	33	.	.	PUNCT
ijtc-1471	128	1	since	since	SCONJ
ijtc-1471	128	2	data	data	NOUN
ijtc-1471	128	3	gathering	gathering	NOUN
ijtc-1471	128	4	and	and	CCONJ
ijtc-1471	128	5	analysis	analysis	NOUN
ijtc-1471	128	6	are	be	AUX
ijtc-1471	128	7	essential	essential	ADJ
ijtc-1471	128	8	to	to	ADP
ijtc-1471	128	9	this	this	DET
ijtc-1471	128	10	research	research	NOUN
ijtc-1471	128	11	,	,	PUNCT
ijtc-1471	128	12	concentrating	concentrate	VERB
ijtc-1471	128	13	on	on	ADP
ijtc-1471	128	14	just	just	ADV
ijtc-1471	128	15	five	five	NUM
ijtc-1471	128	16	nations	nation	NOUN
ijtc-1471	128	17	allows	allow	VERB
ijtc-1471	128	18	for	for	ADP
ijtc-1471	128	19	more	more	ADV
ijtc-1471	128	20	efficient	efficient	ADJ
ijtc-1471	128	21	resource	resource	NOUN
ijtc-1471	128	22	allocation	allocation	NOUN
ijtc-1471	128	23	and	and	CCONJ
ijtc-1471	128	24	guaranteed	guarantee	VERB
ijtc-1471	128	25	access	access	NOUN
ijtc-1471	128	26	to	to	ADP
ijtc-1471	128	27	data	datum	NOUN
ijtc-1471	128	28	and	and	CCONJ
ijtc-1471	128	29	dependability	dependability	NOUN
ijtc-1471	128	30	.	.	PUNCT
ijtc-1471	129	1	the	the	DET
ijtc-1471	129	2	results	result	NOUN
ijtc-1471	129	3	from	from	ADP
ijtc-1471	129	4	this	this	DET
ijtc-1471	129	5	research	research	NOUN
ijtc-1471	129	6	will	will	AUX
ijtc-1471	129	7	be	be	AUX
ijtc-1471	129	8	strengthened	strengthen	VERB
ijtc-1471	129	9	by	by	ADP
ijtc-1471	129	10	the	the	DET
ijtc-1471	129	11	fact	fact	NOUN
ijtc-1471	129	12	that	that	SCONJ
ijtc-1471	129	13	these	these	DET
ijtc-1471	129	14	nations	nation	NOUN
ijtc-1471	129	15	probably	probably	ADV
ijtc-1471	129	16	have	have	AUX
ijtc-1471	129	17	additional	additional	ADJ
ijtc-1471	129	18	complete	complete	ADJ
ijtc-1471	129	19	and	and	CCONJ
ijtc-1471	129	20	readily	readily	ADV
ijtc-1471	129	21	available	available	ADJ
ijtc-1471	129	22	information	information	NOUN
ijtc-1471	129	23	on	on	ADP
ijtc-1471	129	24	taxes	taxis	NOUN
ijtc-1471	129	25	and	and	CCONJ
ijtc-1471	129	26	telecoms	telecom	NOUN
ijtc-1471	129	27	.	.	PUNCT
ijtc-1471	130	1	databases	database	NOUN
ijtc-1471	130	2	such	such	ADJ
ijtc-1471	130	3	as	as	ADP
ijtc-1471	130	4	google	google	PROPN
ijtc-1471	130	5	scholar	scholar	NOUN
ijtc-1471	130	6	,	,	PUNCT
ijtc-1471	130	7	elsevier	elsevier	NOUN
ijtc-1471	130	8	,	,	PUNCT
ijtc-1471	130	9	science	science	NOUN
ijtc-1471	130	10	direct	direct	ADJ
ijtc-1471	130	11	,	,	PUNCT
ijtc-1471	130	12	springer	springer	NOUN
ijtc-1471	130	13	,	,	PUNCT
ijtc-1471	130	14	and	and	CCONJ
ijtc-1471	130	15	scopus	scopus	NOUN
ijtc-1471	130	16	were	be	AUX
ijtc-1471	130	17	searched	search	VERB
ijtc-1471	130	18	for	for	ADP
ijtc-1471	130	19	relevant	relevant	ADJ
ijtc-1471	130	20	literature	literature	NOUN
ijtc-1471	130	21	.	.	PUNCT
ijtc-1471	131	1	the	the	DET
ijtc-1471	131	2	key	key	ADJ
ijtc-1471	131	3	terms	term	NOUN
ijtc-1471	131	4	used	use	VERB
ijtc-1471	131	5	during	during	ADP
ijtc-1471	131	6	the	the	DET
ijtc-1471	131	7	search	search	NOUN
ijtc-1471	131	8	process	process	NOUN
ijtc-1471	131	9	were	be	AUX
ijtc-1471	131	10	:	:	PUNCT
ijtc-1471	131	11	“	"	PUNCT
ijtc-1471	131	12	impact	impact	NOUN
ijtc-1471	131	13	of	of	ADP
ijtc-1471	131	14	multiple	multiple	ADJ
ijtc-1471	131	15	taxes	taxis	NOUN
ijtc-1471	131	16	,	,	PUNCT
ijtc-1471	131	17	challenges	challenge	NOUN
ijtc-1471	131	18	associated	associate	VERB
ijtc-1471	131	19	with	with	ADP
ijtc-1471	131	20	multiple	multiple	ADJ
ijtc-1471	131	21	taxes	taxis	NOUN
ijtc-1471	131	22	in	in	ADP
ijtc-1471	131	23	the	the	DET
ijtc-1471	131	24	telecoms	telecom	NOUN
ijtc-1471	131	25	industry	industry	NOUN
ijtc-1471	131	26	,	,	PUNCT
ijtc-1471	131	27	types	type	NOUN
ijtc-1471	131	28	of	of	ADP
ijtc-1471	131	29	taxes	taxis	NOUN
ijtc-1471	131	30	imposed	impose	VERB
ijtc-1471	131	31	in	in	ADP
ijtc-1471	131	32	the	the	DET
ijtc-1471	131	33	telecoms	telecom	NOUN
ijtc-1471	131	34	industry	industry	NOUN
ijtc-1471	131	35	,	,	PUNCT
ijtc-1471	131	36	and	and	CCONJ
ijtc-1471	131	37	so	so	ADV
ijtc-1471	131	38	on	on	ADV
ijtc-1471	131	39	.	.	PUNCT
ijtc-1471	131	40	”	"	PUNCT
ijtc-1471	132	1	it	it	PRON
ijtc-1471	132	2	was	be	AUX
ijtc-1471	132	3	necessary	necessary	ADJ
ijtc-1471	132	4	to	to	PART
ijtc-1471	132	5	unpack	unpack	VERB
ijtc-1471	132	6	these	these	DET
ijtc-1471	132	7	themes	theme	NOUN
ijtc-1471	132	8	so	so	SCONJ
ijtc-1471	132	9	that	that	SCONJ
ijtc-1471	132	10	recommendations	recommendation	NOUN
ijtc-1471	132	11	could	could	AUX
ijtc-1471	132	12	be	be	AUX
ijtc-1471	132	13	given	give	VERB
ijtc-1471	132	14	to	to	ADP
ijtc-1471	132	15	regulatory	regulatory	ADJ
ijtc-1471	132	16	bodies	body	NOUN
ijtc-1471	132	17	and	and	CCONJ
ijtc-1471	132	18	other	other	ADJ
ijtc-1471	132	19	key	key	ADJ
ijtc-1471	132	20	stakeholders	stakeholder	NOUN
ijtc-1471	132	21	.	.	PUNCT
ijtc-1471	133	1	the	the	DET
ijtc-1471	133	2	exclusion	exclusion	NOUN
ijtc-1471	133	3	and	and	CCONJ
ijtc-1471	133	4	inclusion	inclusion	NOUN
ijtc-1471	133	5	criteria	criterion	NOUN
ijtc-1471	133	6	of	of	ADP
ijtc-1471	133	7	papers	paper	NOUN
ijtc-1471	133	8	were	be	AUX
ijtc-1471	133	9	based	base	VERB
ijtc-1471	133	10	on	on	ADP
ijtc-1471	133	11	the	the	DET
ijtc-1471	133	12	publication	publication	NOUN
ijtc-1471	133	13	year	year	NOUN
ijtc-1471	133	14	,	,	PUNCT
ijtc-1471	133	15	language	language	NOUN
ijtc-1471	133	16	and	and	CCONJ
ijtc-1471	133	17	journal	journal	NOUN
ijtc-1471	133	18	databases	database	NOUN
ijtc-1471	133	19	,	,	PUNCT
ijtc-1471	133	20	and	and	CCONJ
ijtc-1471	133	21	relevance	relevance	NOUN
ijtc-1471	133	22	to	to	ADP
ijtc-1471	133	23	the	the	DET
ijtc-1471	133	24	study	study	NOUN
ijtc-1471	133	25	.	.	PUNCT
ijtc-1471	134	1	the	the	DET
ijtc-1471	134	2	researchers	researcher	NOUN
ijtc-1471	134	3	reviewed	review	VERB
ijtc-1471	134	4	papers	paper	NOUN
ijtc-1471	134	5	written	write	VERB
ijtc-1471	134	6	using	use	VERB
ijtc-1471	134	7	english	english	ADJ
ijtc-1471	134	8	instruction	instruction	NOUN
ijtc-1471	134	9	and	and	CCONJ
ijtc-1471	134	10	published	publish	VERB
ijtc-1471	134	11	in	in	ADP
ijtc-1471	134	12	the	the	DET
ijtc-1471	134	13	last	last	ADJ
ijtc-1471	134	14	10	10	NUM
ijtc-1471	134	15	years	year	NOUN
ijtc-1471	134	16	.	.	PUNCT
ijtc-1471	135	1	only	only	ADV
ijtc-1471	135	2	peer	peer	NOUN
ijtc-1471	135	3	-	-	PUNCT
ijtc-1471	135	4	reviewed	review	VERB
ijtc-1471	135	5	journals	journal	NOUN
ijtc-1471	135	6	published	publish	VERB
ijtc-1471	135	7	in	in	ADP
ijtc-1471	135	8	the	the	DET
ijtc-1471	135	9	databases	database	NOUN
ijtc-1471	135	10	were	be	AUX
ijtc-1471	135	11	used	use	VERB
ijtc-1471	135	12	.	.	PUNCT
ijtc-1471	136	1	also	also	ADV
ijtc-1471	136	2	,	,	PUNCT
ijtc-1471	136	3	authoritative	authoritative	ADJ
ijtc-1471	136	4	reports	report	NOUN
ijtc-1471	136	5	and	and	CCONJ
ijtc-1471	136	6	working	work	VERB
ijtc-1471	136	7	documents	document	NOUN
ijtc-1471	136	8	were	be	AUX
ijtc-1471	136	9	accessed	access	VERB
ijtc-1471	136	10	from	from	ADP
ijtc-1471	136	11	development	development	NOUN
ijtc-1471	136	12	units	unit	NOUN
ijtc-1471	136	13	such	such	ADJ
ijtc-1471	136	14	as	as	ADP
ijtc-1471	136	15	the	the	DET
ijtc-1471	136	16	world	world	NOUN
ijtc-1471	136	17	economic	economic	PROPN
ijtc-1471	136	18	forum	forum	PROPN
ijtc-1471	136	19	(	(	PUNCT
ijtc-1471	136	20	wef	wef	PROPN
ijtc-1471	136	21	)	)	PUNCT
ijtc-1471	136	22	,	,	PUNCT
ijtc-1471	136	23	united	united	PROPN
ijtc-1471	136	24	nations	nations	PROPN
ijtc-1471	136	25	,	,	PUNCT
ijtc-1471	136	26	oecd	oecd	PROPN
ijtc-1471	136	27	,	,	PUNCT
ijtc-1471	136	28	imf	imf	PROPN
ijtc-1471	136	29	,	,	PUNCT
ijtc-1471	136	30	etc	etc	X
ijtc-1471	136	31	.	.	X
ijtc-1471	136	32	moreover	moreover	ADV
ijtc-1471	136	33	,	,	PUNCT
ijtc-1471	136	34	researchers	researcher	NOUN
ijtc-1471	136	35	included	include	VERB
ijtc-1471	136	36	only	only	ADV
ijtc-1471	136	37	articles	article	NOUN
ijtc-1471	136	38	accessed	access	VERB
ijtc-1471	136	39	in	in	ADP
ijtc-1471	136	40	full	full	ADJ
ijtc-1471	136	41	text	text	NOUN
ijtc-1471	136	42	.	.	PUNCT
ijtc-1471	137	1	result	result	NOUN
ijtc-1471	137	2	and	and	CCONJ
ijtc-1471	137	3	discussion	discussion	NOUN
ijtc-1471	137	4	this	this	DET
ijtc-1471	137	5	section	section	NOUN
ijtc-1471	137	6	presents	present	VERB
ijtc-1471	137	7	the	the	DET
ijtc-1471	137	8	paper	paper	NOUN
ijtc-1471	137	9	's	's	PART
ijtc-1471	137	10	results	result	NOUN
ijtc-1471	137	11	and	and	CCONJ
ijtc-1471	137	12	provides	provide	VERB
ijtc-1471	137	13	detailed	detailed	ADJ
ijtc-1471	137	14	discussions	discussion	NOUN
ijtc-1471	137	15	on	on	ADP
ijtc-1471	137	16	the	the	DET
ijtc-1471	137	17	impact	impact	NOUN
ijtc-1471	137	18	of	of	ADP
ijtc-1471	137	19	multiple	multiple	ADJ
ijtc-1471	137	20	taxes	taxis	NOUN
ijtc-1471	137	21	on	on	ADP
ijtc-1471	137	22	financial	financial	ADJ
ijtc-1471	137	23	performance	performance	NOUN
ijtc-1471	137	24	and	and	CCONJ
ijtc-1471	137	25	economic	economic	ADJ
ijtc-1471	137	26	growth	growth	NOUN
ijtc-1471	137	27	among	among	ADP
ijtc-1471	137	28	telecom	telecom	NOUN
ijtc-1471	137	29	companies	company	NOUN
ijtc-1471	137	30	in	in	ADP
ijtc-1471	137	31	the	the	DET
ijtc-1471	137	32	southern	southern	PROPN
ijtc-1471	137	33	africa	africa	PROPN
ijtc-1471	137	34	region	region	PROPN
ijtc-1471	137	35	.	.	PUNCT
ijtc-1471	138	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	138	2	tax	tax	NOUN
ijtc-1471	138	3	impact	impact	NOUN
ijtc-1471	138	4	analysis	analysis	NOUN
ijtc-1471	138	5	in	in	ADP
ijtc-1471	138	6	telecommunications	telecommunications	NOUN
ijtc-1471	138	7	industry	industry	NOUN
ijtc-1471	138	8	among	among	ADP
ijtc-1471	138	9	southern	southern	ADJ
ijtc-1471	138	10	african	african	ADJ
ijtc-1471	138	11	countries	country	NOUN
ijtc-1471	138	12	mpofu	mpofu	PROPN
ijtc-1471	138	13	,	,	PUNCT
ijtc-1471	138	14	swart	swart	PROPN
ijtc-1471	138	15	,	,	PUNCT
ijtc-1471	138	16	and	and	CCONJ
ijtc-1471	138	17	masunda	masunda	NOUN
ijtc-1471	138	18	67	67	NUM
ijtc-1471	138	19	|	|	CCONJ
ijtc-1471	138	20	ilomata	ilomata	PROPN
ijtc-1471	138	21	international	international	ADJ
ijtc-1471	138	22	journal	journal	NOUN
ijtc-1471	138	23	of	of	ADP
ijtc-1471	138	24	tax	tax	PROPN
ijtc-1471	138	25	&	&	CCONJ
ijtc-1471	138	26	accounting	account	VERB
ijtc-1471	138	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	138	28	taxes	taxis	NOUN
ijtc-1471	138	29	impact	impact	NOUN
ijtc-1471	138	30	on	on	ADP
ijtc-1471	138	31	telecom	telecom	NOUN
ijtc-1471	138	32	infrastructure	infrastructure	PROPN
ijtc-1471	138	33	development	development	NOUN
ijtc-1471	138	34	the	the	DET
ijtc-1471	138	35	telecoms	telecom	NOUN
ijtc-1471	138	36	industry	industry	NOUN
ijtc-1471	138	37	in	in	ADP
ijtc-1471	138	38	southern	southern	ADJ
ijtc-1471	138	39	african	african	ADJ
ijtc-1471	138	40	countries	country	NOUN
ijtc-1471	138	41	,	,	PUNCT
ijtc-1471	138	42	including	include	VERB
ijtc-1471	138	43	zimbabwe	zimbabwe	PROPN
ijtc-1471	138	44	,	,	PUNCT
ijtc-1471	138	45	south	south	PROPN
ijtc-1471	138	46	africa	africa	PROPN
ijtc-1471	138	47	,	,	PUNCT
ijtc-1471	138	48	zambia	zambia	PROPN
ijtc-1471	138	49	,	,	PUNCT
ijtc-1471	138	50	botswana	botswana	PROPN
ijtc-1471	138	51	,	,	PUNCT
ijtc-1471	138	52	and	and	CCONJ
ijtc-1471	138	53	mozambique	mozambique	PROPN
ijtc-1471	138	54	,	,	PUNCT
ijtc-1471	138	55	has	have	AUX
ijtc-1471	138	56	been	be	AUX
ijtc-1471	138	57	negatively	negatively	ADV
ijtc-1471	138	58	and	and	CCONJ
ijtc-1471	138	59	significantly	significantly	ADV
ijtc-1471	138	60	impacted	impact	VERB
ijtc-1471	138	61	by	by	ADP
ijtc-1471	138	62	multiple	multiple	ADJ
ijtc-1471	138	63	taxes	taxis	NOUN
ijtc-1471	138	64	.	.	PUNCT
ijtc-1471	139	1	the	the	DET
ijtc-1471	139	2	effects	effect	NOUN
ijtc-1471	139	3	on	on	ADP
ijtc-1471	139	4	operations	operation	NOUN
ijtc-1471	139	5	differ	differ	VERB
ijtc-1471	139	6	depending	depend	VERB
ijtc-1471	139	7	on	on	ADP
ijtc-1471	139	8	each	each	DET
ijtc-1471	139	9	nation	nation	NOUN
ijtc-1471	139	10	's	's	PART
ijtc-1471	139	11	unique	unique	ADJ
ijtc-1471	139	12	tax	tax	NOUN
ijtc-1471	139	13	laws	law	NOUN
ijtc-1471	139	14	,	,	PUNCT
ijtc-1471	139	15	prevailing	prevail	VERB
ijtc-1471	139	16	economic	economic	ADJ
ijtc-1471	139	17	conditions	condition	NOUN
ijtc-1471	139	18	,	,	PUNCT
ijtc-1471	139	19	and	and	CCONJ
ijtc-1471	139	20	regulatory	regulatory	ADJ
ijtc-1471	139	21	frameworks	framework	NOUN
ijtc-1471	139	22	.	.	PUNCT
ijtc-1471	140	1	higher	high	ADJ
ijtc-1471	140	2	operating	operating	NOUN
ijtc-1471	140	3	costs	cost	NOUN
ijtc-1471	140	4	,	,	PUNCT
ijtc-1471	140	5	poorer	poor	ADJ
ijtc-1471	140	6	profit	profit	NOUN
ijtc-1471	140	7	margins	margin	NOUN
ijtc-1471	140	8	,	,	PUNCT
ijtc-1471	140	9	a	a	DET
ijtc-1471	140	10	delay	delay	NOUN
ijtc-1471	140	11	in	in	ADP
ijtc-1471	140	12	the	the	DET
ijtc-1471	140	13	development	development	NOUN
ijtc-1471	140	14	of	of	ADP
ijtc-1471	140	15	infrastructure	infrastructure	NOUN
ijtc-1471	140	16	,	,	PUNCT
ijtc-1471	140	17	and	and	CCONJ
ijtc-1471	140	18	higher	high	ADJ
ijtc-1471	140	19	consumer	consumer	NOUN
ijtc-1471	140	20	pricing	pricing	NOUN
ijtc-1471	140	21	are	be	AUX
ijtc-1471	140	22	some	some	PRON
ijtc-1471	140	23	of	of	ADP
ijtc-1471	140	24	the	the	DET
ijtc-1471	140	25	impacts	impact	NOUN
ijtc-1471	140	26	foster	foster	VERB
ijtc-1471	140	27	et	et	PROPN
ijtc-1471	140	28	al	al	PROPN
ijtc-1471	140	29	.	.	PROPN
ijtc-1471	141	1	(	(	PUNCT
ijtc-1471	141	2	2023	2023	NUM
ijtc-1471	141	3	)	)	PUNCT
ijtc-1471	141	4	&	&	CCONJ
ijtc-1471	141	5	(	(	PUNCT
ijtc-1471	141	6	gsma	gsma	NOUN
ijtc-1471	141	7	,	,	PUNCT
ijtc-1471	141	8	2017	2017	NUM
ijtc-1471	141	9	)	)	PUNCT
ijtc-1471	141	10	below	below	ADV
ijtc-1471	141	11	is	be	AUX
ijtc-1471	141	12	a	a	DET
ijtc-1471	141	13	detailed	detailed	ADJ
ijtc-1471	141	14	analysis	analysis	NOUN
ijtc-1471	141	15	.	.	PUNCT
ijtc-1471	142	1	extant	extant	ADJ
ijtc-1471	142	2	literature	literature	PROPN
ijtc-1471	142	3	underscores	underscore	VERB
ijtc-1471	142	4	the	the	DET
ijtc-1471	142	5	need	need	NOUN
ijtc-1471	142	6	for	for	ADP
ijtc-1471	142	7	tax	tax	NOUN
ijtc-1471	142	8	reform	reform	NOUN
ijtc-1471	142	9	in	in	ADP
ijtc-1471	142	10	these	these	DET
ijtc-1471	142	11	countries	country	NOUN
ijtc-1471	142	12	to	to	PART
ijtc-1471	142	13	balance	balance	VERB
ijtc-1471	142	14	revenue	revenue	NOUN
ijtc-1471	142	15	generation	generation	NOUN
ijtc-1471	142	16	with	with	ADP
ijtc-1471	142	17	promoting	promote	VERB
ijtc-1471	142	18	investment	investment	NOUN
ijtc-1471	142	19	and	and	CCONJ
ijtc-1471	142	20	accessibility	accessibility	NOUN
ijtc-1471	142	21	in	in	ADP
ijtc-1471	142	22	the	the	DET
ijtc-1471	142	23	telecoms	telecom	NOUN
ijtc-1471	142	24	sector	sector	NOUN
ijtc-1471	142	25	.	.	PUNCT
ijtc-1471	143	1	multiple	multiple	ADJ
ijtc-1471	143	2	taxes	taxis	NOUN
ijtc-1471	143	3	lead	lead	VERB
ijtc-1471	143	4	to	to	ADP
ijtc-1471	143	5	increased	increase	VERB
ijtc-1471	143	6	costs	cost	NOUN
ijtc-1471	143	7	,	,	PUNCT
ijtc-1471	143	8	reduced	reduced	ADJ
ijtc-1471	143	9	investment	investment	NOUN
ijtc-1471	143	10	,	,	PUNCT
ijtc-1471	143	11	slower	slow	ADJ
ijtc-1471	143	12	expansion	expansion	NOUN
ijtc-1471	143	13	,	,	PUNCT
ijtc-1471	143	14	consumer	consumer	NOUN
ijtc-1471	143	15	impact	impact	NOUN
ijtc-1471	143	16	,	,	PUNCT
ijtc-1471	143	17	and	and	CCONJ
ijtc-1471	143	18	so	so	ADV
ijtc-1471	143	19	on	on	ADV
ijtc-1471	143	20	.	.	PUNCT
ijtc-1471	144	1	these	these	DET
ijtc-1471	144	2	effects	effect	NOUN
ijtc-1471	144	3	are	be	AUX
ijtc-1471	144	4	explained	explain	VERB
ijtc-1471	144	5	in	in	ADP
ijtc-1471	144	6	detail	detail	NOUN
ijtc-1471	144	7	below	below	ADV
ijtc-1471	144	8	.	.	PUNCT
ijtc-1471	145	1	figure	figure	VERB
ijtc-1471	145	2	2	2	NUM
ijtc-1471	145	3	:	:	PUNCT
ijtc-1471	145	4	effects	effect	NOUN
ijtc-1471	145	5	of	of	ADP
ijtc-1471	145	6	multiple	multiple	ADJ
ijtc-1471	145	7	taxes	taxis	NOUN
ijtc-1471	145	8	(	(	PUNCT
ijtc-1471	145	9	source	source	NOUN
ijtc-1471	145	10	:	:	PUNCT
ijtc-1471	145	11	researchers	researcher	NOUN
ijtc-1471	145	12	’	'	PUNCT
ijtc-1471	145	13	compilation	compilation	NOUN
ijtc-1471	145	14	)	)	PUNCT
ijtc-1471	145	15	increased	increase	VERB
ijtc-1471	145	16	costs	cost	NOUN
ijtc-1471	145	17	as	as	SCONJ
ijtc-1471	145	18	mentioned	mention	VERB
ijtc-1471	145	19	above	above	ADV
ijtc-1471	145	20	,	,	PUNCT
ijtc-1471	145	21	multiple	multiple	ADJ
ijtc-1471	145	22	taxes	taxis	NOUN
ijtc-1471	145	23	imposed	impose	VERB
ijtc-1471	145	24	on	on	ADP
ijtc-1471	145	25	the	the	DET
ijtc-1471	145	26	telecoms	telecom	NOUN
ijtc-1471	145	27	sector	sector	NOUN
ijtc-1471	145	28	in	in	ADP
ijtc-1471	145	29	southern	southern	ADJ
ijtc-1471	145	30	african	african	ADJ
ijtc-1471	145	31	nations	nation	NOUN
ijtc-1471	145	32	result	result	VERB
ijtc-1471	145	33	in	in	ADP
ijtc-1471	145	34	a	a	DET
ijtc-1471	145	35	substantial	substantial	ADJ
ijtc-1471	145	36	tax	tax	NOUN
ijtc-1471	145	37	burden	burden	NOUN
ijtc-1471	145	38	by	by	ADP
ijtc-1471	145	39	raising	raise	VERB
ijtc-1471	145	40	operating	operating	NOUN
ijtc-1471	145	41	costs	cost	NOUN
ijtc-1471	145	42	,	,	PUNCT
ijtc-1471	145	43	making	make	VERB
ijtc-1471	145	44	adherence	adherence	NOUN
ijtc-1471	145	45	more	more	ADV
ijtc-1471	145	46	difficult	difficult	ADJ
ijtc-1471	145	47	,	,	PUNCT
ijtc-1471	145	48	discouraging	discourage	VERB
ijtc-1471	145	49	investment	investment	NOUN
ijtc-1471	145	50	,	,	PUNCT
ijtc-1471	145	51	restricting	restrict	VERB
ijtc-1471	145	52	consumer	consumer	NOUN
ijtc-1471	145	53	accessibility	accessibility	NOUN
ijtc-1471	145	54	,	,	PUNCT
ijtc-1471	145	55	and	and	CCONJ
ijtc-1471	145	56	eventually	eventually	ADV
ijtc-1471	145	57	hindering	hinder	VERB
ijtc-1471	145	58	the	the	DET
ijtc-1471	145	59	expansion	expansion	NOUN
ijtc-1471	145	60	of	of	ADP
ijtc-1471	145	61	the	the	DET
ijtc-1471	145	62	economy	economy	NOUN
ijtc-1471	145	63	okunogbe	okunogbe	NOUN
ijtc-1471	145	64	&	&	CCONJ
ijtc-1471	145	65	santoro	santoro	PROPN
ijtc-1471	145	66	(	(	PUNCT
ijtc-1471	145	67	2023	2023	NUM
ijtc-1471	145	68	)	)	PUNCT
ijtc-1471	145	69	.	.	PUNCT
ijtc-1471	146	1	the	the	DET
ijtc-1471	146	2	idea	idea	NOUN
ijtc-1471	146	3	that	that	SCONJ
ijtc-1471	146	4	taxes	taxis	NOUN
ijtc-1471	146	5	are	be	AUX
ijtc-1471	146	6	essential	essential	ADJ
ijtc-1471	146	7	but	but	CCONJ
ijtc-1471	146	8	that	that	SCONJ
ijtc-1471	146	9	the	the	DET
ijtc-1471	146	10	present	present	ADJ
ijtc-1471	146	11	tax	tax	NOUN
ijtc-1471	146	12	arrangements	arrangement	NOUN
ijtc-1471	146	13	in	in	ADP
ijtc-1471	146	14	the	the	DET
ijtc-1471	146	15	region	region	NOUN
ijtc-1471	146	16	might	might	AUX
ijtc-1471	146	17	be	be	AUX
ijtc-1471	146	18	ineffective	ineffective	ADJ
ijtc-1471	146	19	in	in	ADP
ijtc-1471	146	20	maximizing	maximize	VERB
ijtc-1471	146	21	the	the	DET
ijtc-1471	146	22	advantages	advantage	NOUN
ijtc-1471	146	23	of	of	ADP
ijtc-1471	146	24	having	have	VERB
ijtc-1471	146	25	a	a	DET
ijtc-1471	146	26	more	more	ADV
ijtc-1471	146	27	vibrant	vibrant	ADJ
ijtc-1471	146	28	and	and	CCONJ
ijtc-1471	146	29	inclusive	inclusive	ADJ
ijtc-1471	146	30	telecoms	telecom	NOUN
ijtc-1471	146	31	industry	industry	NOUN
ijtc-1471	146	32	is	be	AUX
ijtc-1471	146	33	supported	support	VERB
ijtc-1471	146	34	by	by	ADP
ijtc-1471	146	35	academic	academic	ADJ
ijtc-1471	146	36	research	research	PROPN
ijtc-1471	146	37	matheson	matheson	PROPN
ijtc-1471	146	38	&	&	CCONJ
ijtc-1471	146	39	petit	petit	PROPN
ijtc-1471	146	40	(	(	PUNCT
ijtc-1471	146	41	2021	2021	NUM
ijtc-1471	146	42	)	)	PUNCT
ijtc-1471	146	43	.	.	PUNCT
ijtc-1471	147	1	in	in	ADP
ijtc-1471	147	2	addition	addition	NOUN
ijtc-1471	147	3	,	,	PUNCT
ijtc-1471	147	4	(	(	PUNCT
ijtc-1471	147	5	gsma	gsma	NOUN
ijtc-1471	147	6	,	,	PUNCT
ijtc-1471	147	7	2015	2015	NUM
ijtc-1471	147	8	)	)	PUNCT
ijtc-1471	147	9	adduces	adduce	NOUN
ijtc-1471	147	10	that	that	SCONJ
ijtc-1471	147	11	the	the	DET
ijtc-1471	147	12	operating	operating	NOUN
ijtc-1471	147	13	cost	cost	NOUN
ijtc-1471	147	14	for	for	ADP
ijtc-1471	147	15	telecoms	telecom	NOUN
ijtc-1471	147	16	firms	firm	NOUN
ijtc-1471	147	17	is	be	AUX
ijtc-1471	147	18	significantly	significantly	ADV
ijtc-1471	147	19	increased	increase	VERB
ijtc-1471	147	20	by	by	ADP
ijtc-1471	147	21	introducing	introduce	VERB
ijtc-1471	147	22	several	several	ADJ
ijtc-1471	147	23	taxes	taxis	NOUN
ijtc-1471	147	24	,	,	PUNCT
ijtc-1471	147	25	such	such	ADJ
ijtc-1471	147	26	as	as	ADP
ijtc-1471	147	27	vat	vat	NOUN
ijtc-1471	147	28	,	,	PUNCT
ijtc-1471	147	29	excise	excise	NOUN
ijtc-1471	147	30	fees	fee	NOUN
ijtc-1471	147	31	,	,	PUNCT
ijtc-1471	147	32	and	and	CCONJ
ijtc-1471	147	33	sector	sector	NOUN
ijtc-1471	147	34	-	-	PUNCT
ijtc-1471	147	35	specific	specific	ADJ
ijtc-1471	147	36	levies	levy	NOUN
ijtc-1471	147	37	(	(	PUNCT
ijtc-1471	147	38	nominal	nominal	ADJ
ijtc-1471	147	39	amount	amount	NOUN
ijtc-1471	147	40	based	base	VERB
ijtc-1471	147	41	on	on	ADP
ijtc-1471	147	42	some	some	DET
ijtc-1471	147	43	activity	activity	NOUN
ijtc-1471	147	44	measures	measure	NOUN
ijtc-1471	147	45	such	such	ADJ
ijtc-1471	147	46	as	as	ADP
ijtc-1471	147	47	minutes	minute	NOUN
ijtc-1471	147	48	,	,	PUNCT
ijtc-1471	147	49	data	datum	NOUN
ijtc-1471	147	50	,	,	PUNCT
ijtc-1471	147	51	and	and	CCONJ
ijtc-1471	147	52	sms	sms	PROPN
ijtc-1471	147	53	)	)	PUNCT
ijtc-1471	147	54	.	.	PUNCT
ijtc-1471	148	1	research	research	NOUN
ijtc-1471	148	2	studies	study	NOUN
ijtc-1471	148	3	have	have	AUX
ijtc-1471	148	4	indicated	indicate	VERB
ijtc-1471	148	5	that	that	SCONJ
ijtc-1471	148	6	costs	cost	NOUN
ijtc-1471	148	7	are	be	AUX
ijtc-1471	148	8	often	often	ADV
ijtc-1471	148	9	passed	pass	VERB
ijtc-1471	148	10	on	on	ADP
ijtc-1471	148	11	to	to	ADP
ijtc-1471	148	12	consumers	consumer	NOUN
ijtc-1471	148	13	in	in	ADP
ijtc-1471	148	14	southern	southern	PROPN
ijtc-1471	148	15	africa	africa	PROPN
ijtc-1471	148	16	,	,	PUNCT
ijtc-1471	148	17	leading	lead	VERB
ijtc-1471	148	18	to	to	ADP
ijtc-1471	148	19	higher	high	ADJ
ijtc-1471	148	20	telecom	telecom	NOUN
ijtc-1471	148	21	service	service	NOUN
ijtc-1471	148	22	prices	price	NOUN
ijtc-1471	148	23	.	.	PUNCT
ijtc-1471	149	1	in	in	ADP
ijtc-1471	149	2	the	the	DET
ijtc-1471	149	3	ict	ict	NOUN
ijtc-1471	149	4	sector	sector	NOUN
ijtc-1471	149	5	in	in	ADP
ijtc-1471	149	6	africa	africa	PROPN
ijtc-1471	149	7	,	,	PUNCT
ijtc-1471	149	8	particularly	particularly	ADV
ijtc-1471	149	9	in	in	ADP
ijtc-1471	149	10	southern	southern	ADJ
ijtc-1471	149	11	african	african	ADJ
ijtc-1471	149	12	countries	country	NOUN
ijtc-1471	149	13	,	,	PUNCT
ijtc-1471	149	14	for	for	ADP
ijtc-1471	149	15	instance	instance	NOUN
ijtc-1471	149	16	,	,	PUNCT
ijtc-1471	149	17	effects	effect	NOUN
ijtc-1471	149	18	of	of	ADP
ijtc-1471	149	19	multiple	multiple	ADJ
ijtc-1471	149	20	taxes	taxis	NOUN
ijtc-1471	149	21	increased	increase	VERB
ijtc-1471	149	22	costs	cost	NOUN
ijtc-1471	149	23	reduced	reduce	VERB
ijtc-1471	149	24	investments	investment	NOUN
ijtc-1471	149	25	slower	slow	ADJ
ijtc-1471	149	26	expansion	expansion	NOUN
ijtc-1471	149	27	consumer	consumer	NOUN
ijtc-1471	149	28	impact	impact	NOUN
ijtc-1471	149	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	149	30	tax	tax	NOUN
ijtc-1471	149	31	impact	impact	NOUN
ijtc-1471	149	32	analysis	analysis	NOUN
ijtc-1471	149	33	in	in	ADP
ijtc-1471	149	34	telecommunications	telecommunications	NOUN
ijtc-1471	149	35	industry	industry	NOUN
ijtc-1471	149	36	among	among	ADP
ijtc-1471	149	37	southern	southern	ADJ
ijtc-1471	149	38	african	african	ADJ
ijtc-1471	149	39	countries	country	NOUN
ijtc-1471	149	40	mpofu	mpofu	PROPN
ijtc-1471	149	41	,	,	PUNCT
ijtc-1471	149	42	swart	swart	PROPN
ijtc-1471	149	43	,	,	PUNCT
ijtc-1471	149	44	and	and	CCONJ
ijtc-1471	149	45	masunda	masunda	NOUN
ijtc-1471	149	46	68	68	NUM
ijtc-1471	149	47	|	|	CCONJ
ijtc-1471	149	48	ilomata	ilomata	PROPN
ijtc-1471	149	49	international	international	ADJ
ijtc-1471	149	50	journal	journal	NOUN
ijtc-1471	149	51	of	of	ADP
ijtc-1471	149	52	tax	tax	PROPN
ijtc-1471	149	53	&	&	CCONJ
ijtc-1471	149	54	accounting	accounting	PROPN
ijtc-1471	149	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	149	56	gillwald	gillwald	NOUN
ijtc-1471	149	57	et	et	PROPN
ijtc-1471	149	58	al	al	PROPN
ijtc-1471	149	59	.	.	PROPN
ijtc-1471	150	1	(	(	PUNCT
ijtc-1471	150	2	2018	2018	NUM
ijtc-1471	150	3	)	)	PUNCT
ijtc-1471	150	4	point	point	VERB
ijtc-1471	150	5	out	out	ADP
ijtc-1471	150	6	that	that	SCONJ
ijtc-1471	150	7	several	several	ADJ
ijtc-1471	150	8	taxation	taxation	NOUN
ijtc-1471	150	9	levels	level	NOUN
ijtc-1471	150	10	raise	raise	VERB
ijtc-1471	150	11	the	the	DET
ijtc-1471	150	12	cost	cost	NOUN
ijtc-1471	150	13	of	of	ADP
ijtc-1471	150	14	services	service	NOUN
ijtc-1471	150	15	,	,	PUNCT
ijtc-1471	150	16	which	which	PRON
ijtc-1471	150	17	lowers	lower	VERB
ijtc-1471	150	18	consumer	consumer	NOUN
ijtc-1471	150	19	demand	demand	NOUN
ijtc-1471	150	20	and	and	CCONJ
ijtc-1471	150	21	restricts	restrict	VERB
ijtc-1471	150	22	digital	digital	ADJ
ijtc-1471	150	23	inclusion	inclusion	NOUN
ijtc-1471	150	24	.	.	PUNCT
ijtc-1471	151	1	these	these	DET
ijtc-1471	151	2	complex	complex	ADJ
ijtc-1471	151	3	tax	tax	NOUN
ijtc-1471	151	4	structures	structure	NOUN
ijtc-1471	151	5	require	require	VERB
ijtc-1471	151	6	significant	significant	ADJ
ijtc-1471	151	7	administrative	administrative	ADJ
ijtc-1471	151	8	resources	resource	NOUN
ijtc-1471	151	9	to	to	PART
ijtc-1471	151	10	manage	manage	VERB
ijtc-1471	151	11	.	.	PUNCT
ijtc-1471	152	1	it	it	PRON
ijtc-1471	152	2	can	can	AUX
ijtc-1471	152	3	be	be	AUX
ijtc-1471	152	4	concluded	conclude	VERB
ijtc-1471	152	5	that	that	SCONJ
ijtc-1471	152	6	the	the	DET
ijtc-1471	152	7	multiple	multiple	ADJ
ijtc-1471	152	8	taxes	taxis	NOUN
ijtc-1471	152	9	have	have	VERB
ijtc-1471	152	10	significant	significant	ADJ
ijtc-1471	152	11	implications	implication	NOUN
ijtc-1471	152	12	on	on	ADP
ijtc-1471	152	13	capital	capital	NOUN
ijtc-1471	152	14	expenditures	expenditure	NOUN
ijtc-1471	152	15	and	and	CCONJ
ijtc-1471	152	16	operational	operational	ADJ
ijtc-1471	152	17	costs	cost	NOUN
ijtc-1471	152	18	.	.	PUNCT
ijtc-1471	153	1	capital	capital	NOUN
ijtc-1471	153	2	expenditures	expenditure	NOUN
ijtc-1471	153	3	are	be	AUX
ijtc-1471	153	4	payments	payment	NOUN
ijtc-1471	153	5	made	make	VERB
ijtc-1471	153	6	for	for	ADP
ijtc-1471	153	7	goods	good	NOUN
ijtc-1471	153	8	or	or	CCONJ
ijtc-1471	153	9	services	service	NOUN
ijtc-1471	153	10	that	that	PRON
ijtc-1471	153	11	are	be	AUX
ijtc-1471	153	12	recorded	record	VERB
ijtc-1471	153	13	or	or	CCONJ
ijtc-1471	153	14	capitalized	capitalize	VERB
ijtc-1471	153	15	on	on	ADP
ijtc-1471	153	16	a	a	DET
ijtc-1471	153	17	company	company	NOUN
ijtc-1471	153	18	's	's	PART
ijtc-1471	153	19	statement	statement	NOUN
ijtc-1471	153	20	of	of	ADP
ijtc-1471	153	21	financial	financial	ADJ
ijtc-1471	153	22	position	position	NOUN
ijtc-1471	153	23	rather	rather	ADV
ijtc-1471	153	24	than	than	ADP
ijtc-1471	153	25	expensed	expense	VERB
ijtc-1471	153	26	on	on	ADP
ijtc-1471	153	27	the	the	DET
ijtc-1471	153	28	income	income	NOUN
ijtc-1471	153	29	statement	statement	NOUN
ijtc-1471	153	30	.	.	PUNCT
ijtc-1471	154	1	spending	spending	NOUN
ijtc-1471	154	2	is	be	AUX
ijtc-1471	154	3	essential	essential	ADJ
ijtc-1471	154	4	for	for	SCONJ
ijtc-1471	154	5	companies	company	NOUN
ijtc-1471	154	6	to	to	PART
ijtc-1471	154	7	maintain	maintain	VERB
ijtc-1471	154	8	existing	exist	VERB
ijtc-1471	154	9	property	property	NOUN
ijtc-1471	154	10	and	and	CCONJ
ijtc-1471	154	11	equipment	equipment	NOUN
ijtc-1471	154	12	and	and	CCONJ
ijtc-1471	154	13	to	to	PART
ijtc-1471	154	14	invest	invest	VERB
ijtc-1471	154	15	in	in	ADP
ijtc-1471	154	16	new	new	ADJ
ijtc-1471	154	17	technology	technology	NOUN
ijtc-1471	154	18	and	and	CCONJ
ijtc-1471	154	19	other	other	ADJ
ijtc-1471	154	20	assets	asset	NOUN
ijtc-1471	154	21	for	for	ADP
ijtc-1471	154	22	growth	growth	NOUN
ijtc-1471	154	23	.	.	PUNCT
ijtc-1471	155	1	in	in	ADP
ijtc-1471	155	2	addition	addition	NOUN
ijtc-1471	155	3	,	,	PUNCT
ijtc-1471	155	4	taxes	taxis	NOUN
ijtc-1471	155	5	on	on	ADP
ijtc-1471	155	6	capital	capital	NOUN
ijtc-1471	155	7	equipment	equipment	NOUN
ijtc-1471	155	8	,	,	PUNCT
ijtc-1471	155	9	such	such	ADJ
ijtc-1471	155	10	as	as	ADP
ijtc-1471	155	11	elevated	elevated	ADJ
ijtc-1471	155	12	customs	custom	NOUN
ijtc-1471	155	13	charges	charge	NOUN
ijtc-1471	155	14	,	,	PUNCT
ijtc-1471	155	15	increase	increase	VERB
ijtc-1471	155	16	the	the	DET
ijtc-1471	155	17	cost	cost	NOUN
ijtc-1471	155	18	of	of	ADP
ijtc-1471	155	19	importing	import	VERB
ijtc-1471	155	20	necessary	necessary	ADJ
ijtc-1471	155	21	infrastructure	infrastructure	NOUN
ijtc-1471	155	22	components	component	NOUN
ijtc-1471	155	23	like	like	ADP
ijtc-1471	155	24	towers	tower	NOUN
ijtc-1471	155	25	,	,	PUNCT
ijtc-1471	155	26	cables	cable	NOUN
ijtc-1471	155	27	and	and	CCONJ
ijtc-1471	155	28	switches	switch	NOUN
ijtc-1471	155	29	.	.	PUNCT
ijtc-1471	156	1	on	on	ADP
ijtc-1471	156	2	the	the	DET
ijtc-1471	156	3	other	other	ADJ
ijtc-1471	156	4	hand	hand	NOUN
ijtc-1471	156	5	,	,	PUNCT
ijtc-1471	156	6	operational	operational	ADJ
ijtc-1471	156	7	costs	cost	NOUN
ijtc-1471	156	8	and	and	CCONJ
ijtc-1471	156	9	an	an	DET
ijtc-1471	156	10	ongoing	ongoing	ADJ
ijtc-1471	156	11	tax	tax	NOUN
ijtc-1471	156	12	on	on	ADP
ijtc-1471	156	13	services	service	NOUN
ijtc-1471	156	14	and	and	CCONJ
ijtc-1471	156	15	corporate	corporate	ADJ
ijtc-1471	156	16	income	income	NOUN
ijtc-1471	156	17	can	can	AUX
ijtc-1471	156	18	reduce	reduce	VERB
ijtc-1471	156	19	the	the	DET
ijtc-1471	156	20	funds	fund	NOUN
ijtc-1471	156	21	available	available	ADJ
ijtc-1471	156	22	for	for	ADP
ijtc-1471	156	23	maintenance	maintenance	NOUN
ijtc-1471	156	24	and	and	CCONJ
ijtc-1471	156	25	upgrades	upgrade	NOUN
ijtc-1471	156	26	.	.	PUNCT
ijtc-1471	157	1	reduced	reduce	VERB
ijtc-1471	157	2	investments	investment	NOUN
ijtc-1471	157	3	it	it	PRON
ijtc-1471	157	4	is	be	AUX
ijtc-1471	157	5	generally	generally	ADV
ijtc-1471	157	6	known	know	VERB
ijtc-1471	157	7	that	that	SCONJ
ijtc-1471	157	8	multiple	multiple	ADJ
ijtc-1471	157	9	taxes	taxis	NOUN
ijtc-1471	157	10	harm	harm	VERB
ijtc-1471	157	11	industry	industry	NOUN
ijtc-1471	157	12	-	-	PUNCT
ijtc-1471	157	13	level	level	NOUN
ijtc-1471	157	14	investment	investment	NOUN
ijtc-1471	157	15	.	.	PUNCT
ijtc-1471	158	1	they	they	PRON
ijtc-1471	158	2	reduce	reduce	VERB
ijtc-1471	158	3	investments	investment	NOUN
ijtc-1471	158	4	,	,	PUNCT
ijtc-1471	158	5	hampering	hamper	VERB
ijtc-1471	158	6	the	the	DET
ijtc-1471	158	7	growth	growth	NOUN
ijtc-1471	158	8	of	of	ADP
ijtc-1471	158	9	many	many	ADJ
ijtc-1471	158	10	companies	company	NOUN
ijtc-1471	158	11	and	and	CCONJ
ijtc-1471	158	12	leading	lead	VERB
ijtc-1471	158	13	to	to	ADP
ijtc-1471	158	14	low	low	ADJ
ijtc-1471	158	15	profit	profit	NOUN
ijtc-1471	158	16	margins	margin	NOUN
ijtc-1471	158	17	.	.	PUNCT
ijtc-1471	159	1	matheson	matheson	PROPN
ijtc-1471	159	2	&	&	CCONJ
ijtc-1471	159	3	petit	petit	PROPN
ijtc-1471	159	4	(	(	PUNCT
ijtc-1471	159	5	2017	2017	NUM
ijtc-1471	159	6	)	)	PUNCT
ijtc-1471	159	7	attest	attest	NOUN
ijtc-1471	159	8	that	that	SCONJ
ijtc-1471	159	9	high	high	ADJ
ijtc-1471	159	10	tax	tax	NOUN
ijtc-1471	159	11	burdens	burden	NOUN
ijtc-1471	159	12	can	can	AUX
ijtc-1471	159	13	reduce	reduce	VERB
ijtc-1471	159	14	the	the	DET
ijtc-1471	159	15	profitability	profitability	NOUN
ijtc-1471	159	16	of	of	ADP
ijtc-1471	159	17	telecom	telecom	NOUN
ijtc-1471	159	18	companies	company	NOUN
ijtc-1471	159	19	,	,	PUNCT
ijtc-1471	159	20	making	make	VERB
ijtc-1471	159	21	them	they	PRON
ijtc-1471	159	22	less	less	ADV
ijtc-1471	159	23	attractive	attractive	ADJ
ijtc-1471	159	24	to	to	ADP
ijtc-1471	159	25	investors	investor	NOUN
ijtc-1471	159	26	.	.	PUNCT
ijtc-1471	160	1	this	this	PRON
ijtc-1471	160	2	means	mean	VERB
ijtc-1471	160	3	that	that	SCONJ
ijtc-1471	160	4	investors	investor	NOUN
ijtc-1471	160	5	may	may	AUX
ijtc-1471	160	6	be	be	AUX
ijtc-1471	160	7	wary	wary	ADJ
ijtc-1471	160	8	of	of	ADP
ijtc-1471	160	9	committing	commit	VERB
ijtc-1471	160	10	funds	fund	NOUN
ijtc-1471	160	11	to	to	ADP
ijtc-1471	160	12	markets	market	NOUN
ijtc-1471	160	13	with	with	ADP
ijtc-1471	160	14	unpredictable	unpredictable	ADJ
ijtc-1471	160	15	or	or	CCONJ
ijtc-1471	160	16	high	high	ADJ
ijtc-1471	160	17	tax	tax	NOUN
ijtc-1471	160	18	rates	rate	NOUN
ijtc-1471	160	19	,	,	PUNCT
ijtc-1471	160	20	leading	lead	VERB
ijtc-1471	160	21	to	to	ADP
ijtc-1471	160	22	reduced	reduce	VERB
ijtc-1471	160	23	capital	capital	NOUN
ijtc-1471	160	24	for	for	ADP
ijtc-1471	160	25	infrastructure	infrastructure	NOUN
ijtc-1471	160	26	projects	project	NOUN
ijtc-1471	160	27	.	.	PUNCT
ijtc-1471	161	1	in	in	ADP
ijtc-1471	161	2	addition	addition	NOUN
ijtc-1471	161	3	,	,	PUNCT
ijtc-1471	161	4	heavy	heavy	ADJ
ijtc-1471	161	5	tax	tax	NOUN
ijtc-1471	161	6	burdens	burden	NOUN
ijtc-1471	161	7	raise	raise	VERB
ijtc-1471	161	8	the	the	DET
ijtc-1471	161	9	cost	cost	NOUN
ijtc-1471	161	10	of	of	ADP
ijtc-1471	161	11	capital	capital	NOUN
ijtc-1471	161	12	,	,	PUNCT
ijtc-1471	161	13	which	which	PRON
ijtc-1471	161	14	reduces	reduce	VERB
ijtc-1471	161	15	investment	investment	NOUN
ijtc-1471	161	16	and	and	CCONJ
ijtc-1471	161	17	could	could	AUX
ijtc-1471	161	18	increase	increase	VERB
ijtc-1471	161	19	output	output	NOUN
ijtc-1471	161	20	prices	price	NOUN
ijtc-1471	161	21	(	(	PUNCT
ijtc-1471	161	22	alex	alex	PROPN
ijtc-1471	161	23	ezeigweneme	ezeigweneme	PROPN
ijtc-1471	161	24	et	et	PROPN
ijtc-1471	161	25	al	al	PROPN
ijtc-1471	161	26	.	.	PROPN
ijtc-1471	161	27	,	,	PUNCT
ijtc-1471	161	28	2024)in	2024)in	NUM
ijtc-1471	161	29	affirmation	affirmation	NOUN
ijtc-1471	161	30	,	,	PUNCT
ijtc-1471	161	31	taxes	taxis	NOUN
ijtc-1471	161	32	reduce	reduce	VERB
ijtc-1471	161	33	investment	investment	NOUN
ijtc-1471	161	34	by	by	ADP
ijtc-1471	161	35	expanding	expand	VERB
ijtc-1471	161	36	the	the	DET
ijtc-1471	161	37	user	user	NOUN
ijtc-1471	161	38	cost	cost	NOUN
ijtc-1471	161	39	of	of	ADP
ijtc-1471	161	40	capital	capital	NOUN
ijtc-1471	161	41	.	.	PUNCT
ijtc-1471	162	1	as	as	ADP
ijtc-1471	162	2	a	a	DET
ijtc-1471	162	3	result	result	NOUN
ijtc-1471	162	4	,	,	PUNCT
ijtc-1471	162	5	the	the	DET
ijtc-1471	162	6	effect	effect	NOUN
ijtc-1471	162	7	of	of	ADP
ijtc-1471	162	8	taxes	taxis	NOUN
ijtc-1471	162	9	leads	lead	VERB
ijtc-1471	162	10	to	to	PART
ijtc-1471	162	11	risk	risk	VERB
ijtc-1471	162	12	aversion	aversion	NOUN
ijtc-1471	162	13	,	,	PUNCT
ijtc-1471	162	14	which	which	PRON
ijtc-1471	162	15	reduces	reduce	VERB
ijtc-1471	162	16	investors	investor	NOUN
ijtc-1471	162	17	'	'	PART
ijtc-1471	162	18	confidence	confidence	NOUN
ijtc-1471	162	19	,	,	PUNCT
ijtc-1471	162	20	attracts	attract	VERB
ijtc-1471	162	21	low	low	ADJ
ijtc-1471	162	22	investments	investment	NOUN
ijtc-1471	162	23	,	,	PUNCT
ijtc-1471	162	24	and	and	CCONJ
ijtc-1471	162	25	yields	yield	VERB
ijtc-1471	162	26	low	low	ADJ
ijtc-1471	162	27	profit	profit	NOUN
ijtc-1471	162	28	margins	margin	NOUN
ijtc-1471	162	29	.	.	PUNCT
ijtc-1471	163	1	slower	slow	ADJ
ijtc-1471	163	2	expansion	expansion	NOUN
ijtc-1471	163	3	multiple	multiple	ADJ
ijtc-1471	163	4	taxes	taxis	NOUN
ijtc-1471	163	5	also	also	ADV
ijtc-1471	163	6	have	have	VERB
ijtc-1471	163	7	significant	significant	ADJ
ijtc-1471	163	8	implications	implication	NOUN
ijtc-1471	163	9	for	for	ADP
ijtc-1471	163	10	network	network	NOUN
ijtc-1471	163	11	coverage	coverage	NOUN
ijtc-1471	163	12	and	and	CCONJ
ijtc-1471	163	13	technology	technology	NOUN
ijtc-1471	163	14	upgrades	upgrade	NOUN
ijtc-1471	163	15	.	.	PUNCT
ijtc-1471	164	1	according	accord	VERB
ijtc-1471	164	2	to	to	ADP
ijtc-1471	164	3	matheson	matheson	PROPN
ijtc-1471	164	4	&	&	CCONJ
ijtc-1471	164	5	petit	petit	PROPN
ijtc-1471	164	6	(	(	PUNCT
ijtc-1471	164	7	2021	2021	NUM
ijtc-1471	164	8	)	)	PUNCT
ijtc-1471	164	9	high	high	ADJ
ijtc-1471	164	10	taxes	taxis	NOUN
ijtc-1471	164	11	can	can	AUX
ijtc-1471	164	12	limit	limit	VERB
ijtc-1471	164	13	telecom	telecom	NOUN
ijtc-1471	164	14	companies	company	NOUN
ijtc-1471	164	15	'	'	PART
ijtc-1471	164	16	ability	ability	NOUN
ijtc-1471	164	17	to	to	PART
ijtc-1471	164	18	expand	expand	VERB
ijtc-1471	164	19	their	their	PRON
ijtc-1471	164	20	networks	network	NOUN
ijtc-1471	164	21	,	,	PUNCT
ijtc-1471	164	22	particularly	particularly	ADV
ijtc-1471	164	23	in	in	ADP
ijtc-1471	164	24	rural	rural	ADJ
ijtc-1471	164	25	or	or	CCONJ
ijtc-1471	164	26	underserved	underserved	ADJ
ijtc-1471	164	27	areas	area	NOUN
ijtc-1471	164	28	where	where	SCONJ
ijtc-1471	164	29	the	the	DET
ijtc-1471	164	30	return	return	NOUN
ijtc-1471	164	31	on	on	ADP
ijtc-1471	164	32	investment	investment	NOUN
ijtc-1471	164	33	is	be	AUX
ijtc-1471	164	34	lower	low	ADJ
ijtc-1471	164	35	.	.	PUNCT
ijtc-1471	165	1	in	in	ADP
ijtc-1471	165	2	addition	addition	NOUN
ijtc-1471	165	3	,	,	PUNCT
ijtc-1471	165	4	the	the	DET
ijtc-1471	165	5	rollout	rollout	NOUN
ijtc-1471	165	6	of	of	ADP
ijtc-1471	165	7	new	new	ADJ
ijtc-1471	165	8	technologies	technology	NOUN
ijtc-1471	165	9	like	like	ADP
ijtc-1471	165	10	5	5	NUM
ijtc-1471	165	11	g	g	NOUN
ijtc-1471	165	12	can	can	AUX
ijtc-1471	165	13	be	be	AUX
ijtc-1471	165	14	delayed	delay	VERB
ijtc-1471	165	15	if	if	SCONJ
ijtc-1471	165	16	companies	company	NOUN
ijtc-1471	165	17	are	be	AUX
ijtc-1471	165	18	burdened	burden	VERB
ijtc-1471	165	19	with	with	ADP
ijtc-1471	165	20	high	high	ADJ
ijtc-1471	165	21	taxes	taxis	NOUN
ijtc-1471	165	22	,	,	PUNCT
ijtc-1471	165	23	as	as	SCONJ
ijtc-1471	165	24	they	they	PRON
ijtc-1471	165	25	may	may	AUX
ijtc-1471	165	26	prioritize	prioritize	VERB
ijtc-1471	165	27	maintaining	maintain	VERB
ijtc-1471	165	28	existing	exist	VERB
ijtc-1471	165	29	infrastructure	infrastructure	NOUN
ijtc-1471	165	30	over	over	ADP
ijtc-1471	165	31	investing	invest	VERB
ijtc-1471	165	32	in	in	ADP
ijtc-1471	165	33	new	new	ADJ
ijtc-1471	165	34	technology	technology	NOUN
ijtc-1471	165	35	.	.	PUNCT
ijtc-1471	166	1	consumer	consumer	NOUN
ijtc-1471	166	2	impact	impact	NOUN
ijtc-1471	166	3	lastly	lastly	ADV
ijtc-1471	166	4	,	,	PUNCT
ijtc-1471	166	5	the	the	DET
ijtc-1471	166	6	paper	paper	NOUN
ijtc-1471	166	7	looks	look	VERB
ijtc-1471	166	8	at	at	ADP
ijtc-1471	166	9	the	the	DET
ijtc-1471	166	10	consumer	consumer	NOUN
ijtc-1471	166	11	impact	impact	NOUN
ijtc-1471	166	12	of	of	ADP
ijtc-1471	166	13	the	the	DET
ijtc-1471	166	14	multiple	multiple	ADJ
ijtc-1471	166	15	taxes	taxis	NOUN
ijtc-1471	166	16	in	in	ADP
ijtc-1471	166	17	the	the	DET
ijtc-1471	166	18	telecom	telecom	NOUN
ijtc-1471	166	19	industries	industry	NOUN
ijtc-1471	166	20	among	among	ADP
ijtc-1471	166	21	the	the	DET
ijtc-1471	166	22	five	five	NUM
ijtc-1471	166	23	countries	country	NOUN
ijtc-1471	166	24	under	under	ADP
ijtc-1471	166	25	the	the	DET
ijtc-1471	166	26	study	study	NOUN
ijtc-1471	166	27	.	.	PUNCT
ijtc-1471	167	1	excise	excise	NOUN
ijtc-1471	167	2	taxes	taxis	NOUN
ijtc-1471	167	3	are	be	AUX
ijtc-1471	167	4	often	often	ADV
ijtc-1471	167	5	imposed	impose	VERB
ijtc-1471	167	6	on	on	ADP
ijtc-1471	167	7	telecom	telecom	NOUN
ijtc-1471	167	8	services	service	NOUN
ijtc-1471	167	9	,	,	PUNCT
ijtc-1471	167	10	particularly	particularly	ADV
ijtc-1471	167	11	mobile	mobile	ADJ
ijtc-1471	167	12	phone	phone	NOUN
ijtc-1471	167	13	services	service	NOUN
ijtc-1471	167	14	and	and	CCONJ
ijtc-1471	167	15	internet	internet	NOUN
ijtc-1471	167	16	usage	usage	NOUN
ijtc-1471	167	17	(	(	PUNCT
ijtc-1471	167	18	gsma	gsma	NOUN
ijtc-1471	167	19	,	,	PUNCT
ijtc-1471	167	20	2015	2015	NUM
ijtc-1471	167	21	)	)	PUNCT
ijtc-1471	167	22	.	.	PUNCT
ijtc-1471	168	1	these	these	DET
ijtc-1471	168	2	taxes	taxis	NOUN
ijtc-1471	168	3	are	be	AUX
ijtc-1471	168	4	usually	usually	ADV
ijtc-1471	168	5	passed	pass	VERB
ijtc-1471	168	6	on	on	ADP
ijtc-1471	168	7	to	to	ADP
ijtc-1471	168	8	consumers	consumer	NOUN
ijtc-1471	168	9	,	,	PUNCT
ijtc-1471	168	10	increasing	increase	VERB
ijtc-1471	168	11	the	the	DET
ijtc-1471	168	12	cost	cost	NOUN
ijtc-1471	168	13	of	of	ADP
ijtc-1471	168	14	these	these	DET
ijtc-1471	168	15	services	service	NOUN
ijtc-1471	168	16	.	.	PUNCT
ijtc-1471	169	1	as	as	ADP
ijtc-1471	169	2	a	a	DET
ijtc-1471	169	3	result	result	NOUN
ijtc-1471	169	4	,	,	PUNCT
ijtc-1471	169	5	this	this	PRON
ijtc-1471	169	6	can	can	AUX
ijtc-1471	169	7	reduce	reduce	VERB
ijtc-1471	169	8	the	the	DET
ijtc-1471	169	9	affordability	affordability	NOUN
ijtc-1471	169	10	and	and	CCONJ
ijtc-1471	169	11	accessibility	accessibility	NOUN
ijtc-1471	169	12	of	of	ADP
ijtc-1471	169	13	telecom	telecom	NOUN
ijtc-1471	169	14	services	service	NOUN
ijtc-1471	169	15	.	.	PUNCT
ijtc-1471	170	1	in	in	ADP
ijtc-1471	170	2	addition	addition	NOUN
ijtc-1471	170	3	,	,	PUNCT
ijtc-1471	170	4	customs	custom	NOUN
ijtc-1471	170	5	charges	charge	NOUN
ijtc-1471	170	6	may	may	AUX
ijtc-1471	170	7	also	also	ADV
ijtc-1471	170	8	apply	apply	VERB
ijtc-1471	170	9	to	to	ADP
ijtc-1471	170	10	telecom	telecom	NOUN
ijtc-1471	170	11	businesses	business	NOUN
ijtc-1471	170	12	when	when	SCONJ
ijtc-1471	170	13	they	they	PRON
ijtc-1471	170	14	import	import	VERB
ijtc-1471	170	15	technology	technology	NOUN
ijtc-1471	170	16	and	and	CCONJ
ijtc-1471	170	17	equipment	equipment	NOUN
ijtc-1471	170	18	required	require	VERB
ijtc-1471	170	19	to	to	PART
ijtc-1471	170	20	run	run	VERB
ijtc-1471	170	21	their	their	PRON
ijtc-1471	170	22	networks	network	NOUN
ijtc-1471	170	23	.	.	PUNCT
ijtc-1471	171	1	these	these	DET
ijtc-1471	171	2	responsibilities	responsibility	NOUN
ijtc-1471	171	3	raise	raise	VERB
ijtc-1471	171	4	the	the	DET
ijtc-1471	171	5	capital	capital	NOUN
ijtc-1471	171	6	expenses	expense	NOUN
ijtc-1471	171	7	related	relate	VERB
ijtc-1471	171	8	to	to	ADP
ijtc-1471	171	9	network	network	NOUN
ijtc-1471	171	10	modernization	modernization	NOUN
ijtc-1471	171	11	and	and	CCONJ
ijtc-1471	171	12	extension	extension	NOUN
ijtc-1471	171	13	.	.	PUNCT
ijtc-1471	172	1	the	the	DET
ijtc-1471	172	2	universal	universal	PROPN
ijtc-1471	172	3	service	service	PROPN
ijtc-1471	172	4	fund	fund	NOUN
ijtc-1471	172	5	(	(	PUNCT
ijtc-1471	172	6	usf	usf	PROPN
ijtc-1471	172	7	)	)	PUNCT
ijtc-1471	172	8	,	,	PUNCT
ijtc-1471	172	9	which	which	PRON
ijtc-1471	172	10	is	be	AUX
ijtc-1471	172	11	intended	intend	VERB
ijtc-1471	172	12	to	to	PART
ijtc-1471	172	13	finance	finance	VERB
ijtc-1471	172	14	the	the	DET
ijtc-1471	172	15	expansion	expansion	NOUN
ijtc-1471	172	16	of	of	ADP
ijtc-1471	172	17	telecom	telecom	NOUN
ijtc-1471	172	18	services	service	NOUN
ijtc-1471	172	19	to	to	ADP
ijtc-1471	172	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	172	21	tax	tax	NOUN
ijtc-1471	172	22	impact	impact	NOUN
ijtc-1471	172	23	analysis	analysis	NOUN
ijtc-1471	172	24	in	in	ADP
ijtc-1471	172	25	telecommunications	telecommunications	NOUN
ijtc-1471	172	26	industry	industry	NOUN
ijtc-1471	172	27	among	among	ADP
ijtc-1471	172	28	southern	southern	ADJ
ijtc-1471	172	29	african	african	ADJ
ijtc-1471	172	30	countries	country	NOUN
ijtc-1471	172	31	mpofu	mpofu	PROPN
ijtc-1471	172	32	,	,	PUNCT
ijtc-1471	172	33	swart	swart	PROPN
ijtc-1471	172	34	,	,	PUNCT
ijtc-1471	172	35	and	and	CCONJ
ijtc-1471	172	36	masunda	masunda	NOUN
ijtc-1471	172	37	69	69	NUM
ijtc-1471	172	38	|	|	CCONJ
ijtc-1471	172	39	ilomata	ilomata	PROPN
ijtc-1471	172	40	international	international	ADJ
ijtc-1471	172	41	journal	journal	NOUN
ijtc-1471	172	42	of	of	ADP
ijtc-1471	172	43	tax	tax	PROPN
ijtc-1471	172	44	&	&	CCONJ
ijtc-1471	172	45	accounting	accounting	PROPN
ijtc-1471	172	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	172	47	underserved	underserved	ADJ
ijtc-1471	172	48	areas	area	NOUN
ijtc-1471	172	49	,	,	PUNCT
ijtc-1471	172	50	is	be	AUX
ijtc-1471	172	51	mandated	mandate	VERB
ijtc-1471	172	52	in	in	ADP
ijtc-1471	172	53	many	many	ADJ
ijtc-1471	172	54	nations	nation	NOUN
ijtc-1471	172	55	for	for	SCONJ
ijtc-1471	172	56	telecom	telecom	NOUN
ijtc-1471	172	57	companies	company	NOUN
ijtc-1471	172	58	to	to	PART
ijtc-1471	172	59	make	make	VERB
ijtc-1471	172	60	contributions	contribution	NOUN
ijtc-1471	172	61	.	.	PUNCT
ijtc-1471	173	1	despite	despite	SCONJ
ijtc-1471	173	2	their	their	PRON
ijtc-1471	173	3	good	good	ADJ
ijtc-1471	173	4	intentions	intention	NOUN
ijtc-1471	173	5	,	,	PUNCT
ijtc-1471	173	6	these	these	DET
ijtc-1471	173	7	contributions	contribution	NOUN
ijtc-1471	173	8	cost	cost	VERB
ijtc-1471	173	9	operators	operator	NOUN
ijtc-1471	173	10	extra	extra	ADJ
ijtc-1471	173	11	money	money	NOUN
ijtc-1471	173	12	gillwald	gillwald	NOUN
ijtc-1471	173	13	et	et	PROPN
ijtc-1471	173	14	al	al	PROPN
ijtc-1471	173	15	.	.	PROPN
ijtc-1471	173	16	(	(	PUNCT
ijtc-1471	173	17	2018	2018	NUM
ijtc-1471	173	18	)	)	PUNCT
ijtc-1471	173	19	it	it	PRON
ijtc-1471	173	20	also	also	ADV
ijtc-1471	173	21	follows	follow	VERB
ijtc-1471	173	22	those	those	DET
ijtc-1471	173	23	high	high	ADJ
ijtc-1471	173	24	taxes	taxis	NOUN
ijtc-1471	173	25	lead	lead	VERB
ijtc-1471	173	26	to	to	ADP
ijtc-1471	173	27	a	a	DET
ijtc-1471	173	28	digital	digital	ADJ
ijtc-1471	173	29	divide	divide	NOUN
ijtc-1471	173	30	(	(	PUNCT
ijtc-1471	173	31	cirera	cirera	PROPN
ijtc-1471	173	32	et	et	PROPN
ijtc-1471	173	33	al	al	PROPN
ijtc-1471	173	34	.	.	PROPN
ijtc-1471	173	35	,	,	PUNCT
ijtc-1471	173	36	n.d	n.d	PROPN
ijtc-1471	173	37	.	.	PROPN
ijtc-1471	173	38	)	)	PUNCT
ijtc-1471	173	39	.	.	PUNCT
ijtc-1471	174	1	this	this	PRON
ijtc-1471	174	2	implies	imply	VERB
ijtc-1471	174	3	that	that	SCONJ
ijtc-1471	174	4	the	the	DET
ijtc-1471	174	5	increased	increase	VERB
ijtc-1471	174	6	costs	cost	NOUN
ijtc-1471	174	7	can	can	AUX
ijtc-1471	174	8	exacerbate	exacerbate	VERB
ijtc-1471	174	9	the	the	DET
ijtc-1471	174	10	digital	digital	ADJ
ijtc-1471	174	11	divide	divide	NOUN
ijtc-1471	174	12	,	,	PUNCT
ijtc-1471	174	13	particularly	particularly	ADV
ijtc-1471	174	14	in	in	ADP
ijtc-1471	174	15	low	low	ADJ
ijtc-1471	174	16	-	-	PUNCT
ijtc-1471	174	17	income	income	NOUN
ijtc-1471	174	18	areas	area	NOUN
ijtc-1471	174	19	where	where	SCONJ
ijtc-1471	174	20	consumers	consumer	NOUN
ijtc-1471	174	21	are	be	AUX
ijtc-1471	174	22	sensitive	sensitive	ADJ
ijtc-1471	174	23	to	to	ADP
ijtc-1471	174	24	price	price	NOUN
ijtc-1471	174	25	changes	change	NOUN
ijtc-1471	174	26	.	.	PUNCT
ijtc-1471	175	1	research	research	NOUN
ijtc-1471	175	2	by	by	ADP
ijtc-1471	175	3	nene	nene	PROPN
ijtc-1471	175	4	&	&	CCONJ
ijtc-1471	175	5	moraka	moraka	PROPN
ijtc-1471	175	6	(	(	PUNCT
ijtc-1471	175	7	2023	2023	NUM
ijtc-1471	175	8	)	)	PUNCT
ijtc-1471	175	9	underscores	underscore	VERB
ijtc-1471	175	10	that	that	SCONJ
ijtc-1471	175	11	excessive	excessive	ADJ
ijtc-1471	175	12	taxation	taxation	NOUN
ijtc-1471	175	13	in	in	ADP
ijtc-1471	175	14	developing	develop	VERB
ijtc-1471	175	15	regions	region	NOUN
ijtc-1471	175	16	can	can	AUX
ijtc-1471	175	17	undermine	undermine	VERB
ijtc-1471	175	18	efforts	effort	NOUN
ijtc-1471	175	19	to	to	PART
ijtc-1471	175	20	increase	increase	VERB
ijtc-1471	175	21	digital	digital	ADJ
ijtc-1471	175	22	access	access	NOUN
ijtc-1471	175	23	and	and	CCONJ
ijtc-1471	175	24	economic	economic	ADJ
ijtc-1471	175	25	inclusion	inclusion	NOUN
ijtc-1471	175	26	.	.	PUNCT
ijtc-1471	176	1	the	the	DET
ijtc-1471	176	2	telecoms	telecom	NOUN
ijtc-1471	176	3	sector	sector	NOUN
ijtc-1471	176	4	is	be	AUX
ijtc-1471	176	5	a	a	DET
ijtc-1471	176	6	key	key	ADJ
ijtc-1471	176	7	driver	driver	NOUN
ijtc-1471	176	8	of	of	ADP
ijtc-1471	176	9	broader	broad	ADJ
ijtc-1471	176	10	economic	economic	ADJ
ijtc-1471	176	11	growth	growth	NOUN
ijtc-1471	176	12	in	in	ADP
ijtc-1471	176	13	southern	southern	ADJ
ijtc-1471	176	14	african	african	ADJ
ijtc-1471	176	15	countries	country	NOUN
ijtc-1471	176	16	,	,	PUNCT
ijtc-1471	176	17	(	(	PUNCT
ijtc-1471	176	18	fink	fink	PROPN
ijtc-1471	176	19	et	et	PROPN
ijtc-1471	176	20	al	al	PROPN
ijtc-1471	176	21	.	.	PROPN
ijtc-1471	176	22	,	,	PUNCT
ijtc-1471	176	23	2002	2002	NUM
ijtc-1471	176	24	)	)	PUNCT
ijtc-1471	176	25	.	.	PUNCT
ijtc-1471	177	1	nonetheless	nonetheless	ADV
ijtc-1471	177	2	,	,	PUNCT
ijtc-1471	177	3	the	the	DET
ijtc-1471	177	4	multiplicity	multiplicity	NOUN
ijtc-1471	177	5	of	of	ADP
ijtc-1471	177	6	taxes	taxis	NOUN
ijtc-1471	177	7	can	can	AUX
ijtc-1471	177	8	impede	impede	VERB
ijtc-1471	177	9	the	the	DET
ijtc-1471	177	10	industry	industry	NOUN
ijtc-1471	177	11	's	's	PART
ijtc-1471	177	12	growth	growth	NOUN
ijtc-1471	177	13	and	and	CCONJ
ijtc-1471	177	14	,	,	PUNCT
ijtc-1471	177	15	in	in	ADP
ijtc-1471	177	16	turn	turn	NOUN
ijtc-1471	177	17	,	,	PUNCT
ijtc-1471	177	18	its	its	PRON
ijtc-1471	177	19	potential	potential	NOUN
ijtc-1471	177	20	to	to	PART
ijtc-1471	177	21	support	support	VERB
ijtc-1471	177	22	wider	wide	ADJ
ijtc-1471	177	23	economic	economic	ADJ
ijtc-1471	177	24	prosperity	prosperity	NOUN
ijtc-1471	177	25	.	.	PUNCT
ijtc-1471	178	1	the	the	DET
ijtc-1471	178	2	high	high	ADJ
ijtc-1471	178	3	tax	tax	NOUN
ijtc-1471	178	4	rates	rate	NOUN
ijtc-1471	178	5	severely	severely	ADV
ijtc-1471	178	6	limit	limit	VERB
ijtc-1471	178	7	the	the	DET
ijtc-1471	178	8	telecoms	telecom	NOUN
ijtc-1471	178	9	industry	industry	NOUN
ijtc-1471	178	10	's	's	PART
ijtc-1471	178	11	ability	ability	NOUN
ijtc-1471	178	12	to	to	PART
ijtc-1471	178	13	spur	spur	VERB
ijtc-1471	178	14	economic	economic	ADJ
ijtc-1471	178	15	growth	growth	NOUN
ijtc-1471	178	16	,	,	PUNCT
ijtc-1471	178	17	which	which	PRON
ijtc-1471	178	18	results	result	VERB
ijtc-1471	178	19	in	in	ADP
ijtc-1471	178	20	less	less	ADJ
ijtc-1471	178	21	-	-	PUNCT
ijtc-1471	178	22	than	than	ADP
ijtc-1471	178	23	-	-	PUNCT
ijtc-1471	178	24	ideal	ideal	NOUN
ijtc-1471	178	25	gdp	gdp	NOUN
ijtc-1471	178	26	growth	growth	NOUN
ijtc-1471	178	27	and	and	CCONJ
ijtc-1471	178	28	employment	employment	NOUN
ijtc-1471	178	29	creation	creation	NOUN
ijtc-1471	178	30	.	.	PUNCT
ijtc-1471	179	1	the	the	DET
ijtc-1471	179	2	following	follow	VERB
ijtc-1471	179	3	table	table	NOUN
ijtc-1471	179	4	presents	present	VERB
ijtc-1471	179	5	the	the	DET
ijtc-1471	179	6	types	type	NOUN
ijtc-1471	179	7	of	of	ADP
ijtc-1471	179	8	taxes	taxis	NOUN
ijtc-1471	179	9	imposed	impose	VERB
ijtc-1471	179	10	on	on	ADP
ijtc-1471	179	11	the	the	DET
ijtc-1471	179	12	five	five	NUM
ijtc-1471	179	13	countries	country	NOUN
ijtc-1471	179	14	under	under	ADP
ijtc-1471	179	15	the	the	DET
ijtc-1471	179	16	study	study	NOUN
ijtc-1471	179	17	.	.	PUNCT
ijtc-1471	180	1	table	table	NOUN
ijtc-1471	180	2	1	1	NUM
ijtc-1471	180	3	:	:	PUNCT
ijtc-1471	180	4	taxes	taxis	NOUN
ijtc-1471	180	5	imposed	impose	VERB
ijtc-1471	180	6	on	on	ADP
ijtc-1471	180	7	the	the	DET
ijtc-1471	180	8	countries	country	NOUN
ijtc-1471	180	9	under	under	ADP
ijtc-1471	180	10	study	study	NOUN
ijtc-1471	180	11	(	(	PUNCT
ijtc-1471	180	12	source	source	NOUN
ijtc-1471	180	13	:	:	PUNCT
ijtc-1471	180	14	researchers	researcher	NOUN
ijtc-1471	180	15	'	'	PART
ijtc-1471	180	16	compilation	compilation	NOUN
ijtc-1471	180	17	comparisons	comparison	NOUN
ijtc-1471	180	18	of	of	ADP
ijtc-1471	180	19	taxes	taxis	NOUN
ijtc-1471	180	20	-	-	PUNCT
ijtc-1471	180	21	imposed	impose	VERB
ijtc-1471	180	22	country	country	NOUN
ijtc-1471	180	23	-	-	PUNCT
ijtc-1471	180	24	by	by	ADP
ijtc-1471	180	25	-	-	PUNCT
ijtc-1471	180	26	country	country	NOUN
ijtc-1471	180	27	zimbabwe	zimbabwe	ADJ
ijtc-1471	180	28	)	)	PUNCT
ijtc-1471	180	29	country	country	NOUN
ijtc-1471	180	30	name	name	NOUN
ijtc-1471	180	31	type	type	NOUN
ijtc-1471	180	32	of	of	ADP
ijtc-1471	180	33	taxes	taxis	NOUN
ijtc-1471	180	34	imposed	impose	VERB
ijtc-1471	180	35	botswana	botswana	PROPN
ijtc-1471	180	36	corporate	corporate	ADJ
ijtc-1471	180	37	income	income	NOUN
ijtc-1471	180	38	tax	tax	NOUN
ijtc-1471	180	39	:	:	PUNCT
ijtc-1471	180	40	22	22	NUM
ijtc-1471	180	41	%	%	NOUN
ijtc-1471	180	42	value	value	NOUN
ijtc-1471	180	43	added	add	VERB
ijtc-1471	180	44	tax	tax	NOUN
ijtc-1471	180	45	(	(	PUNCT
ijtc-1471	180	46	vat	vat	NOUN
ijtc-1471	180	47	):	):	PUNCT
ijtc-1471	180	48	12	12	NUM
ijtc-1471	180	49	%	%	NOUN
ijtc-1471	180	50	(	(	PUNCT
ijtc-1471	180	51	increased	increase	VERB
ijtc-1471	180	52	to	to	ADP
ijtc-1471	180	53	14	14	NUM
ijtc-1471	180	54	%	%	NOUN
ijtc-1471	180	55	in	in	ADP
ijtc-1471	180	56	2021	2021	NUM
ijtc-1471	180	57	)	)	PUNCT
ijtc-1471	180	58	universal	universal	ADJ
ijtc-1471	180	59	service	service	NOUN
ijtc-1471	180	60	fund	fund	PROPN
ijtc-1471	180	61	(	(	PUNCT
ijtc-1471	180	62	usf	usf	ADJ
ijtc-1471	180	63	)	)	PUNCT
ijtc-1471	180	64	levy	levy	NOUN
ijtc-1471	180	65	:	:	PUNCT
ijtc-1471	180	66	1	1	NUM
ijtc-1471	180	67	%	%	NOUN
ijtc-1471	180	68	of	of	ADP
ijtc-1471	180	69	gross	gross	ADJ
ijtc-1471	180	70	revenues	revenue	NOUN
ijtc-1471	180	71	spectrum	spectrum	NOUN
ijtc-1471	180	72	fees	fee	NOUN
ijtc-1471	180	73	:	:	PUNCT
ijtc-1471	180	74	considered	consider	VERB
ijtc-1471	180	75	moderate	moderate	ADJ
ijtc-1471	180	76	but	but	CCONJ
ijtc-1471	180	77	still	still	ADV
ijtc-1471	180	78	a	a	DET
ijtc-1471	180	79	significant	significant	ADJ
ijtc-1471	180	80	cost	cost	NOUN
ijtc-1471	180	81	mozambique	mozambique	ADJ
ijtc-1471	180	82	corporate	corporate	ADJ
ijtc-1471	180	83	income	income	NOUN
ijtc-1471	180	84	tax	tax	NOUN
ijtc-1471	180	85	:	:	PUNCT
ijtc-1471	180	86	32	32	NUM
ijtc-1471	180	87	%	%	NOUN
ijtc-1471	180	88	value	value	NOUN
ijtc-1471	180	89	added	add	VERB
ijtc-1471	180	90	tax	tax	NOUN
ijtc-1471	180	91	(	(	PUNCT
ijtc-1471	180	92	vat	vat	NOUN
ijtc-1471	180	93	):	):	PUNCT
ijtc-1471	180	94	17	17	NUM
ijtc-1471	180	95	%	%	NOUN
ijtc-1471	180	96	custom	custom	NOUN
ijtc-1471	180	97	duties	duty	NOUN
ijtc-1471	180	98	:	:	PUNCT
ijtc-1471	180	99	high	high	ADJ
ijtc-1471	180	100	duties	duty	NOUN
ijtc-1471	180	101	on	on	ADP
ijtc-1471	180	102	improved	improved	ADJ
ijtc-1471	180	103	telecom	telecom	NOUN
ijtc-1471	180	104	equipment	equipment	NOUN
ijtc-1471	180	105	regulatory	regulatory	ADJ
ijtc-1471	180	106	fees	fee	NOUN
ijtc-1471	180	107	:	:	PUNCT
ijtc-1471	180	108	high	high	ADJ
ijtc-1471	180	109	spectrum	spectrum	NOUN
ijtc-1471	180	110	and	and	CCONJ
ijtc-1471	180	111	licensing	licensing	NOUN
ijtc-1471	180	112	fees	fee	NOUN
ijtc-1471	180	113	south	south	PROPN
ijtc-1471	180	114	africa	africa	PROPN
ijtc-1471	180	115	corporate	corporate	ADJ
ijtc-1471	180	116	income	income	NOUN
ijtc-1471	180	117	tax	tax	NOUN
ijtc-1471	180	118	:	:	PUNCT
ijtc-1471	180	119	27	27	NUM
ijtc-1471	180	120	%	%	NOUN
ijtc-1471	180	121	(	(	PUNCT
ijtc-1471	180	122	as	as	ADP
ijtc-1471	180	123	of	of	ADP
ijtc-1471	180	124	2022	2022	NUM
ijtc-1471	180	125	)	)	PUNCT
ijtc-1471	180	126	value	value	NOUN
ijtc-1471	180	127	added	add	VERB
ijtc-1471	180	128	tax	tax	NOUN
ijtc-1471	180	129	(	(	PUNCT
ijtc-1471	180	130	vat	vat	NOUN
ijtc-1471	180	131	):	):	PUNCT
ijtc-1471	180	132	15	15	NUM
ijtc-1471	180	133	%	%	NOUN
ijtc-1471	180	134	universal	universal	ADJ
ijtc-1471	180	135	service	service	NOUN
ijtc-1471	180	136	and	and	CCONJ
ijtc-1471	180	137	access	access	NOUN
ijtc-1471	180	138	fund	fund	PROPN
ijtc-1471	180	139	(	(	PUNCT
ijtc-1471	180	140	usaf	usaf	ADJ
ijtc-1471	180	141	)	)	PUNCT
ijtc-1471	180	142	levy	levy	NOUN
ijtc-1471	180	143	:	:	PUNCT
ijtc-1471	180	144	0,2	0,2	NUM
ijtc-1471	180	145	%	%	NOUN
ijtc-1471	180	146	of	of	ADP
ijtc-1471	180	147	annual	annual	ADJ
ijtc-1471	180	148	turnover	turnover	NOUN
ijtc-1471	180	149	spectrum	spectrum	NOUN
ijtc-1471	180	150	fees	fee	NOUN
ijtc-1471	180	151	:	:	PUNCT
ijtc-1471	180	152	substantial	substantial	ADJ
ijtc-1471	180	153	costs	cost	NOUN
ijtc-1471	180	154	associated	associate	VERB
ijtc-1471	180	155	with	with	ADP
ijtc-1471	180	156	spectrum	spectrum	NOUN
ijtc-1471	180	157	licenses	license	NOUN
ijtc-1471	180	158	zambia	zambia	PROPN
ijtc-1471	180	159	corporate	corporate	ADJ
ijtc-1471	180	160	income	income	NOUN
ijtc-1471	180	161	tax	tax	NOUN
ijtc-1471	180	162	:	:	PUNCT
ijtc-1471	180	163	35	35	NUM
ijtc-1471	180	164	%	%	NOUN
ijtc-1471	180	165	for	for	ADP
ijtc-1471	180	166	telecommunication	telecommunication	NOUN
ijtc-1471	180	167	(	(	PUNCT
ijtc-1471	180	168	higher	high	ADJ
ijtc-1471	180	169	than	than	ADP
ijtc-1471	180	170	other	other	ADJ
ijtc-1471	180	171	sectors	sector	NOUN
ijtc-1471	180	172	)	)	PUNCT
ijtc-1471	180	173	value	value	NOUN
ijtc-1471	180	174	added	add	VERB
ijtc-1471	180	175	tax	tax	NOUN
ijtc-1471	180	176	(	(	PUNCT
ijtc-1471	180	177	vat	vat	NOUN
ijtc-1471	180	178	):	):	PUNCT
ijtc-1471	180	179	16	16	NUM
ijtc-1471	180	180	%	%	NOUN
ijtc-1471	180	181	excise	excise	NOUN
ijtc-1471	180	182	duties	duty	NOUN
ijtc-1471	180	183	:	:	PUNCT
ijtc-1471	180	184	17,5	17,5	NUM
ijtc-1471	180	185	on	on	ADP
ijtc-1471	180	186	mobile	mobile	ADJ
ijtc-1471	180	187	services	service	NOUN
ijtc-1471	180	188	regulatory	regulatory	ADJ
ijtc-1471	180	189	fees	fee	NOUN
ijtc-1471	180	190	:	:	PUNCT
ijtc-1471	181	1	high	high	ADJ
ijtc-1471	181	2	fees	fee	NOUN
ijtc-1471	181	3	imposed	impose	VERB
ijtc-1471	181	4	by	by	ADP
ijtc-1471	181	5	the	the	DET
ijtc-1471	181	6	zambia	zambia	PROPN
ijtc-1471	181	7	information	information	NOUN
ijtc-1471	181	8	and	and	CCONJ
ijtc-1471	181	9	communication	communication	NOUN
ijtc-1471	181	10	technology	technology	NOUN
ijtc-1471	181	11	authority	authority	NOUN
ijtc-1471	181	12	(	(	PUNCT
ijtc-1471	181	13	zicta	zicta	NOUN
ijtc-1471	181	14	)	)	PUNCT
ijtc-1471	181	15	zimbabwe	zimbabwe	ADJ
ijtc-1471	181	16	corporate	corporate	ADJ
ijtc-1471	181	17	income	income	NOUN
ijtc-1471	181	18	tax	tax	NOUN
ijtc-1471	181	19	:	:	PUNCT
ijtc-1471	181	20	24,72	24,72	NUM
ijtc-1471	181	21	%	%	NOUN
ijtc-1471	181	22	(	(	PUNCT
ijtc-1471	181	23	as	as	ADP
ijtc-1471	181	24	of	of	ADP
ijtc-1471	181	25	2021	2021	NUM
ijtc-1471	181	26	)	)	PUNCT
ijtc-1471	181	27	value	value	NOUN
ijtc-1471	181	28	added	add	VERB
ijtc-1471	181	29	tax	tax	NOUN
ijtc-1471	181	30	(	(	PUNCT
ijtc-1471	181	31	vat	vat	NOUN
ijtc-1471	181	32	):	):	PUNCT
ijtc-1471	181	33	15	15	NUM
ijtc-1471	181	34	%	%	NOUN
ijtc-1471	181	35	licence	licence	NOUN
ijtc-1471	181	36	fees	fee	NOUN
ijtc-1471	181	37	and	and	CCONJ
ijtc-1471	181	38	spectrum	spectrum	NOUN
ijtc-1471	181	39	charges	charge	NOUN
ijtc-1471	181	40	:	:	PUNCT
ijtc-1471	181	41	high	high	ADJ
ijtc-1471	181	42	and	and	CCONJ
ijtc-1471	181	43	often	often	ADV
ijtc-1471	181	44	unpredictable	unpredictable	ADJ
ijtc-1471	181	45	universal	universal	ADJ
ijtc-1471	181	46	service	service	NOUN
ijtc-1471	181	47	fund	fund	NOUN
ijtc-1471	181	48	(	(	PUNCT
ijtc-1471	181	49	usf	usf	ADJ
ijtc-1471	181	50	)	)	PUNCT
ijtc-1471	181	51	levy	levy	NOUN
ijtc-1471	181	52	:	:	PUNCT
ijtc-1471	181	53	1,5	1,5	NUM
ijtc-1471	181	54	%	%	NOUN
ijtc-1471	181	55	annual	annual	ADJ
ijtc-1471	181	56	gross	gross	ADJ
ijtc-1471	181	57	revenue	revenue	NOUN
ijtc-1471	181	58	zimbabwe	zimbabwe	PROPN
ijtc-1471	181	59	has	have	VERB
ijtc-1471	181	60	a	a	DET
ijtc-1471	181	61	heavy	heavy	ADJ
ijtc-1471	181	62	tax	tax	NOUN
ijtc-1471	181	63	burden	burden	NOUN
ijtc-1471	181	64	on	on	ADP
ijtc-1471	181	65	the	the	DET
ijtc-1471	181	66	telecommunications	telecommunications	NOUN
ijtc-1471	181	67	industry	industry	NOUN
ijtc-1471	181	68	,	,	PUNCT
ijtc-1471	181	69	including	include	VERB
ijtc-1471	181	70	a	a	DET
ijtc-1471	181	71	15	15	NUM
ijtc-1471	181	72	%	%	NOUN
ijtc-1471	181	73	vat	vat	NOUN
ijtc-1471	181	74	on	on	ADP
ijtc-1471	181	75	mobile	mobile	ADJ
ijtc-1471	181	76	airtime	airtime	NOUN
ijtc-1471	181	77	,	,	PUNCT
ijtc-1471	181	78	a	a	DET
ijtc-1471	181	79	5	5	NUM
ijtc-1471	181	80	%	%	NOUN
ijtc-1471	181	81	excise	excise	NOUN
ijtc-1471	181	82	duty	duty	NOUN
ijtc-1471	181	83	on	on	ADP
ijtc-1471	181	84	airtime	airtime	NOUN
ijtc-1471	181	85	sales	sale	NOUN
ijtc-1471	181	86	,	,	PUNCT
ijtc-1471	181	87	a	a	DET
ijtc-1471	181	88	25	25	NUM
ijtc-1471	181	89	%	%	NOUN
ijtc-1471	181	90	tax	tax	NOUN
ijtc-1471	181	91	on	on	ADP
ijtc-1471	181	92	handsets	handset	NOUN
ijtc-1471	181	93	,	,	PUNCT
ijtc-1471	181	94	and	and	CCONJ
ijtc-1471	181	95	various	various	ADJ
ijtc-1471	181	96	levies	levy	NOUN
ijtc-1471	181	97	on	on	ADP
ijtc-1471	181	98	mobile	mobile	ADJ
ijtc-1471	181	99	money	money	NOUN
ijtc-1471	181	100	transfers	transfer	NOUN
ijtc-1471	181	101	.	.	PUNCT
ijtc-1471	182	1	(	(	PUNCT
ijtc-1471	182	2	makochekanwa	makochekanwa	PROPN
ijtc-1471	182	3	,	,	PUNCT
ijtc-1471	182	4	2020	2020	NUM
ijtc-1471	182	5	)	)	PUNCT
ijtc-1471	182	6	adduces	adduce	NOUN
ijtc-1471	182	7	that	that	PRON
ijtc-1471	182	8	high	high	ADJ
ijtc-1471	182	9	excise	excise	NOUN
ijtc-1471	182	10	taxes	taxis	NOUN
ijtc-1471	182	11	and	and	CCONJ
ijtc-1471	182	12	vat	vat	NOUN
ijtc-1471	182	13	have	have	AUX
ijtc-1471	182	14	increased	increase	VERB
ijtc-1471	182	15	telecom	telecom	NOUN
ijtc-1471	182	16	businesses	business	NOUN
ijtc-1471	182	17	'	'	PART
ijtc-1471	182	18	operating	operating	NOUN
ijtc-1471	182	19	expenses	expense	NOUN
ijtc-1471	182	20	,	,	PUNCT
ijtc-1471	182	21	frequently	frequently	ADV
ijtc-1471	182	22	passed	pass	VERB
ijtc-1471	182	23	on	on	ADP
ijtc-1471	182	24	to	to	ADP
ijtc-1471	182	25	customers	customer	NOUN
ijtc-1471	182	26	,	,	PUNCT
ijtc-1471	182	27	lowering	lower	VERB
ijtc-1471	182	28	service	service	NOUN
ijtc-1471	182	29	demand	demand	NOUN
ijtc-1471	182	30	.	.	PUNCT
ijtc-1471	183	1	the	the	DET
ijtc-1471	183	2	potraz	potraz	NOUN
ijtc-1471	183	3	said	say	VERB
ijtc-1471	183	4	in	in	ADP
ijtc-1471	183	5	its	its	PRON
ijtc-1471	183	6	2021	2021	NUM
ijtc-1471	183	7	annual	annual	ADJ
ijtc-1471	183	8	report	report	NOUN
ijtc-1471	183	9	that	that	SCONJ
ijtc-1471	183	10	the	the	DET
ijtc-1471	183	11	high	high	ADJ
ijtc-1471	183	12	and	and	CCONJ
ijtc-1471	183	13	numerous	numerous	ADJ
ijtc-1471	183	14	taxes	taxis	NOUN
ijtc-1471	183	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	183	16	tax	tax	NOUN
ijtc-1471	183	17	impact	impact	NOUN
ijtc-1471	183	18	analysis	analysis	NOUN
ijtc-1471	183	19	in	in	ADP
ijtc-1471	183	20	telecommunications	telecommunications	NOUN
ijtc-1471	183	21	industry	industry	NOUN
ijtc-1471	183	22	among	among	ADP
ijtc-1471	183	23	southern	southern	ADJ
ijtc-1471	183	24	african	african	ADJ
ijtc-1471	183	25	countries	country	NOUN
ijtc-1471	183	26	mpofu	mpofu	PROPN
ijtc-1471	183	27	,	,	PUNCT
ijtc-1471	183	28	swart	swart	PROPN
ijtc-1471	183	29	,	,	PUNCT
ijtc-1471	183	30	and	and	CCONJ
ijtc-1471	183	31	masunda	masunda	PROPN
ijtc-1471	183	32	70	70	NUM
ijtc-1471	183	33	|	|	CCONJ
ijtc-1471	183	34	ilomata	ilomata	PROPN
ijtc-1471	183	35	international	international	ADJ
ijtc-1471	183	36	journal	journal	NOUN
ijtc-1471	183	37	of	of	ADP
ijtc-1471	183	38	tax	tax	PROPN
ijtc-1471	183	39	&	&	CCONJ
ijtc-1471	183	40	accounting	accounting	PROPN
ijtc-1471	183	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	183	42	have	have	AUX
ijtc-1471	183	43	deterred	deter	VERB
ijtc-1471	183	44	investment	investment	NOUN
ijtc-1471	183	45	in	in	ADP
ijtc-1471	183	46	network	network	NOUN
ijtc-1471	183	47	growth	growth	NOUN
ijtc-1471	183	48	,	,	PUNCT
ijtc-1471	183	49	especially	especially	ADV
ijtc-1471	183	50	in	in	ADP
ijtc-1471	183	51	rural	rural	ADJ
ijtc-1471	183	52	regions	region	NOUN
ijtc-1471	183	53	.	.	PUNCT
ijtc-1471	184	1	a	a	DET
ijtc-1471	184	2	decrease	decrease	NOUN
ijtc-1471	184	3	in	in	ADP
ijtc-1471	184	4	service	service	NOUN
ijtc-1471	184	5	accessibility	accessibility	NOUN
ijtc-1471	184	6	is	be	AUX
ijtc-1471	184	7	also	also	ADV
ijtc-1471	184	8	noted	note	VERB
ijtc-1471	184	9	in	in	ADP
ijtc-1471	184	10	the	the	DET
ijtc-1471	184	11	research	research	NOUN
ijtc-1471	184	12	;	;	PUNCT
ijtc-1471	184	13	mobile	mobile	ADJ
ijtc-1471	184	14	penetration	penetration	NOUN
ijtc-1471	184	15	rates	rate	NOUN
ijtc-1471	184	16	fell	fall	VERB
ijtc-1471	184	17	from	from	ADP
ijtc-1471	184	18	90.5	90.5	NUM
ijtc-1471	184	19	%	%	NOUN
ijtc-1471	184	20	in	in	ADP
ijtc-1471	184	21	2017	2017	NUM
ijtc-1471	184	22	to	to	PART
ijtc-1471	184	23	84.1	84.1	NUM
ijtc-1471	184	24	%	%	NOUN
ijtc-1471	184	25	in	in	ADP
ijtc-1471	184	26	2020	2020	NUM
ijtc-1471	184	27	.	.	PUNCT
ijtc-1471	185	1	in	in	ADP
ijtc-1471	185	2	conclusion	conclusion	NOUN
ijtc-1471	185	3	,	,	PUNCT
ijtc-1471	185	4	the	the	DET
ijtc-1471	185	5	taxes	taxis	NOUN
ijtc-1471	185	6	have	have	AUX
ijtc-1471	185	7	increased	increase	VERB
ijtc-1471	185	8	costs	cost	NOUN
ijtc-1471	185	9	for	for	ADP
ijtc-1471	185	10	telecom	telecom	NOUN
ijtc-1471	185	11	companies	company	NOUN
ijtc-1471	185	12	and	and	CCONJ
ijtc-1471	185	13	consumers	consumer	NOUN
ijtc-1471	185	14	,	,	PUNCT
ijtc-1471	185	15	hindering	hinder	VERB
ijtc-1471	185	16	infrastructure	infrastructure	NOUN
ijtc-1471	185	17	development	development	NOUN
ijtc-1471	185	18	and	and	CCONJ
ijtc-1471	185	19	making	make	VERB
ijtc-1471	185	20	services	service	NOUN
ijtc-1471	185	21	less	less	ADV
ijtc-1471	185	22	affordable	affordable	ADJ
ijtc-1471	185	23	.	.	PUNCT
ijtc-1471	186	1	the	the	DET
ijtc-1471	186	2	high	high	ADJ
ijtc-1471	186	3	tax	tax	NOUN
ijtc-1471	186	4	burden	burden	NOUN
ijtc-1471	186	5	has	have	AUX
ijtc-1471	186	6	also	also	ADV
ijtc-1471	186	7	strained	strain	VERB
ijtc-1471	186	8	the	the	DET
ijtc-1471	186	9	financial	financial	ADJ
ijtc-1471	186	10	health	health	NOUN
ijtc-1471	186	11	of	of	ADP
ijtc-1471	186	12	telecom	telecom	PROPN
ijtc-1471	186	13	operators	operator	NOUN
ijtc-1471	186	14	,	,	PUNCT
ijtc-1471	186	15	limiting	limit	VERB
ijtc-1471	186	16	their	their	PRON
ijtc-1471	186	17	ability	ability	NOUN
ijtc-1471	186	18	to	to	PART
ijtc-1471	186	19	invest	invest	VERB
ijtc-1471	186	20	in	in	ADP
ijtc-1471	186	21	network	network	NOUN
ijtc-1471	186	22	upgrades	upgrade	NOUN
ijtc-1471	186	23	.	.	PUNCT
ijtc-1471	187	1	this	this	PRON
ijtc-1471	187	2	makes	make	VERB
ijtc-1471	187	3	it	it	PRON
ijtc-1471	187	4	challenging	challenge	VERB
ijtc-1471	187	5	for	for	SCONJ
ijtc-1471	187	6	telecom	telecom	NOUN
ijtc-1471	187	7	companies	company	NOUN
ijtc-1471	187	8	to	to	PART
ijtc-1471	187	9	invest	invest	VERB
ijtc-1471	187	10	in	in	ADP
ijtc-1471	187	11	rural	rural	ADJ
ijtc-1471	187	12	infrastructure	infrastructure	NOUN
ijtc-1471	187	13	,	,	PUNCT
ijtc-1471	187	14	resulting	result	VERB
ijtc-1471	187	15	in	in	ADP
ijtc-1471	187	16	poor	poor	ADJ
ijtc-1471	187	17	connectivity	connectivity	NOUN
ijtc-1471	187	18	.	.	PUNCT
ijtc-1471	188	1	also	also	ADV
ijtc-1471	188	2	,	,	PUNCT
ijtc-1471	188	3	high	high	ADJ
ijtc-1471	188	4	tariffs	tariff	NOUN
ijtc-1471	188	5	and	and	CCONJ
ijtc-1471	188	6	economic	economic	ADJ
ijtc-1471	188	7	instability	instability	NOUN
ijtc-1471	188	8	further	far	ADV
ijtc-1471	188	9	exacerbate	exacerbate	VERB
ijtc-1471	188	10	the	the	DET
ijtc-1471	188	11	issue	issue	NOUN
ijtc-1471	188	12	,	,	PUNCT
ijtc-1471	188	13	making	make	VERB
ijtc-1471	188	14	it	it	PRON
ijtc-1471	188	15	difficult	difficult	ADJ
ijtc-1471	188	16	to	to	PART
ijtc-1471	188	17	maintain	maintain	VERB
ijtc-1471	188	18	and	and	CCONJ
ijtc-1471	188	19	expand	expand	VERB
ijtc-1471	188	20	rural	rural	ADJ
ijtc-1471	188	21	networks	network	NOUN
ijtc-1471	188	22	.	.	PUNCT
ijtc-1471	189	1	south	south	PROPN
ijtc-1471	189	2	africa	africa	PROPN
ijtc-1471	189	3	south	south	PROPN
ijtc-1471	189	4	africa	africa	PROPN
ijtc-1471	189	5	imposes	impose	VERB
ijtc-1471	189	6	various	various	ADJ
ijtc-1471	189	7	taxes	taxis	NOUN
ijtc-1471	189	8	on	on	ADP
ijtc-1471	189	9	the	the	DET
ijtc-1471	189	10	telecommunications	telecommunications	NOUN
ijtc-1471	189	11	sector	sector	NOUN
ijtc-1471	189	12	,	,	PUNCT
ijtc-1471	189	13	including	include	VERB
ijtc-1471	189	14	corporate	corporate	ADJ
ijtc-1471	189	15	income	income	NOUN
ijtc-1471	189	16	tax	tax	NOUN
ijtc-1471	189	17	,	,	PUNCT
ijtc-1471	189	18	value	value	NOUN
ijtc-1471	189	19	-	-	PUNCT
ijtc-1471	189	20	added	add	VERB
ijtc-1471	189	21	tax	tax	NOUN
ijtc-1471	189	22	(	(	PUNCT
ijtc-1471	189	23	vat	vat	NOUN
ijtc-1471	189	24	)	)	PUNCT
ijtc-1471	189	25	,	,	PUNCT
ijtc-1471	189	26	and	and	CCONJ
ijtc-1471	189	27	spectrum	spectrum	NOUN
ijtc-1471	189	28	license	license	NOUN
ijtc-1471	189	29	fees	fee	NOUN
ijtc-1471	189	30	.	.	PUNCT
ijtc-1471	190	1	(	(	PUNCT
ijtc-1471	190	2	makibela	makibela	PROPN
ijtc-1471	190	3	,	,	PUNCT
ijtc-1471	190	4	2020	2020	NUM
ijtc-1471	190	5	)	)	PUNCT
ijtc-1471	190	6	cites	cite	VERB
ijtc-1471	190	7	that	that	SCONJ
ijtc-1471	190	8	the	the	DET
ijtc-1471	190	9	country	country	NOUN
ijtc-1471	190	10	also	also	ADV
ijtc-1471	190	11	has	have	VERB
ijtc-1471	190	12	a	a	DET
ijtc-1471	190	13	digital	digital	ADJ
ijtc-1471	190	14	services	service	NOUN
ijtc-1471	190	15	tax	tax	NOUN
ijtc-1471	190	16	to	to	PART
ijtc-1471	190	17	capture	capture	VERB
ijtc-1471	190	18	revenue	revenue	NOUN
ijtc-1471	190	19	from	from	ADP
ijtc-1471	190	20	digital	digital	ADJ
ijtc-1471	190	21	transactions	transaction	NOUN
ijtc-1471	190	22	.	.	PUNCT
ijtc-1471	191	1	according	accord	VERB
ijtc-1471	191	2	to	to	ADP
ijtc-1471	191	3	gillwald	gillwald	NOUN
ijtc-1471	191	4	and	and	CCONJ
ijtc-1471	191	5	mothobi	mothobi	PROPN
ijtc-1471	191	6	(	(	PUNCT
ijtc-1471	191	7	2018	2018	NUM
ijtc-1471	191	8	)	)	PUNCT
ijtc-1471	191	9	in	in	ADP
ijtc-1471	191	10	south	south	PROPN
ijtc-1471	191	11	africa	africa	PROPN
ijtc-1471	191	12	,	,	PUNCT
ijtc-1471	191	13	telecom	telecom	PROPN
ijtc-1471	191	14	businesses	business	NOUN
ijtc-1471	191	15	'	'	PART
ijtc-1471	191	16	profitability	profitability	NOUN
ijtc-1471	191	17	has	have	AUX
ijtc-1471	191	18	been	be	AUX
ijtc-1471	191	19	stretched	stretch	VERB
ijtc-1471	191	20	by	by	ADP
ijtc-1471	191	21	the	the	DET
ijtc-1471	191	22	high	high	ADJ
ijtc-1471	191	23	tax	tax	NOUN
ijtc-1471	191	24	burden	burden	NOUN
ijtc-1471	191	25	,	,	PUNCT
ijtc-1471	191	26	especially	especially	ADV
ijtc-1471	191	27	the	the	DET
ijtc-1471	191	28	spectrum	spectrum	NOUN
ijtc-1471	191	29	fees	fee	NOUN
ijtc-1471	191	30	and	and	CCONJ
ijtc-1471	191	31	usaf	usaf	ADJ
ijtc-1471	191	32	levy	levy	NOUN
ijtc-1471	191	33	,	,	PUNCT
ijtc-1471	191	34	resulting	result	VERB
ijtc-1471	191	35	in	in	ADP
ijtc-1471	191	36	lower	low	ADJ
ijtc-1471	191	37	profits	profit	NOUN
ijtc-1471	191	38	and	and	CCONJ
ijtc-1471	191	39	less	less	ADJ
ijtc-1471	191	40	investment	investment	NOUN
ijtc-1471	191	41	in	in	ADP
ijtc-1471	191	42	5	5	NUM
ijtc-1471	191	43	g	g	NOUN
ijtc-1471	191	44	and	and	CCONJ
ijtc-1471	191	45	fiber	fiber	NOUN
ijtc-1471	191	46	-	-	PUNCT
ijtc-1471	191	47	optic	optic	NOUN
ijtc-1471	191	48	infrastructure	infrastructure	NOUN
ijtc-1471	191	49	.	.	PUNCT
ijtc-1471	192	1	prices	price	NOUN
ijtc-1471	192	2	for	for	ADP
ijtc-1471	192	3	consumers	consumer	NOUN
ijtc-1471	192	4	have	have	AUX
ijtc-1471	192	5	gone	go	VERB
ijtc-1471	192	6	up	up	ADP
ijtc-1471	192	7	because	because	SCONJ
ijtc-1471	192	8	of	of	ADP
ijtc-1471	192	9	the	the	DET
ijtc-1471	192	10	more	more	ADV
ijtc-1471	192	11	significant	significant	ADJ
ijtc-1471	192	12	cost	cost	NOUN
ijtc-1471	192	13	structure	structure	NOUN
ijtc-1471	192	14	.	.	PUNCT
ijtc-1471	193	1	data	datum	NOUN
ijtc-1471	193	2	costs	cost	NOUN
ijtc-1471	193	3	in	in	ADP
ijtc-1471	193	4	south	south	PROPN
ijtc-1471	193	5	africa	africa	PROPN
ijtc-1471	193	6	rank	rank	PROPN
ijtc-1471	193	7	among	among	ADP
ijtc-1471	193	8	the	the	DET
ijtc-1471	193	9	highest	high	ADJ
ijtc-1471	193	10	in	in	ADP
ijtc-1471	193	11	the	the	DET
ijtc-1471	193	12	region	region	NOUN
ijtc-1471	193	13	,	,	PUNCT
ijtc-1471	193	14	according	accord	VERB
ijtc-1471	193	15	to	to	ADP
ijtc-1471	193	16	a	a	DET
ijtc-1471	193	17	2021	2021	NUM
ijtc-1471	193	18	report	report	NOUN
ijtc-1471	193	19	by	by	ADP
ijtc-1471	193	20	research	research	NOUN
ijtc-1471	193	21	ict	ict	PROPN
ijtc-1471	193	22	africa	africa	PROPN
ijtc-1471	193	23	,	,	PUNCT
ijtc-1471	193	24	partly	partly	ADV
ijtc-1471	193	25	because	because	SCONJ
ijtc-1471	193	26	of	of	ADP
ijtc-1471	193	27	the	the	DET
ijtc-1471	193	28	country	country	NOUN
ijtc-1471	193	29	's	's	PART
ijtc-1471	193	30	heavy	heavy	ADJ
ijtc-1471	193	31	tax	tax	NOUN
ijtc-1471	193	32	burden	burden	NOUN
ijtc-1471	193	33	.	.	PUNCT
ijtc-1471	194	1	additionally	additionally	ADV
ijtc-1471	194	2	,	,	PUNCT
ijtc-1471	194	3	the	the	DET
ijtc-1471	194	4	effectiveness	effectiveness	NOUN
ijtc-1471	194	5	of	of	ADP
ijtc-1471	194	6	telecom	telecom	NOUN
ijtc-1471	194	7	operations	operation	NOUN
ijtc-1471	194	8	has	have	AUX
ijtc-1471	194	9	decreased	decrease	VERB
ijtc-1471	194	10	due	due	ADJ
ijtc-1471	194	11	to	to	ADP
ijtc-1471	194	12	increasing	increase	VERB
ijtc-1471	194	13	administrative	administrative	ADJ
ijtc-1471	194	14	costs	cost	NOUN
ijtc-1471	194	15	brought	bring	VERB
ijtc-1471	194	16	on	on	ADP
ijtc-1471	194	17	by	by	ADP
ijtc-1471	194	18	the	the	DET
ijtc-1471	194	19	requirement	requirement	NOUN
ijtc-1471	194	20	to	to	PART
ijtc-1471	194	21	comply	comply	VERB
ijtc-1471	194	22	with	with	ADP
ijtc-1471	194	23	numerous	numerous	ADJ
ijtc-1471	194	24	tax	tax	NOUN
ijtc-1471	194	25	regimes	regime	NOUN
ijtc-1471	194	26	.	.	PUNCT
ijtc-1471	195	1	the	the	DET
ijtc-1471	195	2	study	study	NOUN
ijtc-1471	195	3	also	also	ADV
ijtc-1471	195	4	considered	consider	VERB
ijtc-1471	195	5	the	the	DET
ijtc-1471	195	6	impact	impact	NOUN
ijtc-1471	195	7	of	of	ADP
ijtc-1471	195	8	tax	tax	NOUN
ijtc-1471	195	9	policies	policy	NOUN
ijtc-1471	195	10	on	on	ADP
ijtc-1471	195	11	rural	rural	ADJ
ijtc-1471	195	12	connectivity	connectivity	NOUN
ijtc-1471	195	13	.	.	PUNCT
ijtc-1471	196	1	according	accord	VERB
ijtc-1471	196	2	to	to	ADP
ijtc-1471	196	3	faccio	faccio	PROPN
ijtc-1471	196	4	&	&	CCONJ
ijtc-1471	196	5	zingales	zingales	PROPN
ijtc-1471	196	6	(	(	PUNCT
ijtc-1471	196	7	2017	2017	NUM
ijtc-1471	196	8	)	)	PUNCT
ijtc-1471	196	9	taxes	taxis	NOUN
ijtc-1471	196	10	on	on	ADP
ijtc-1471	196	11	telecom	telecom	NOUN
ijtc-1471	196	12	services	service	NOUN
ijtc-1471	196	13	and	and	CCONJ
ijtc-1471	196	14	equipment	equipment	NOUN
ijtc-1471	196	15	can	can	AUX
ijtc-1471	196	16	increase	increase	VERB
ijtc-1471	196	17	the	the	DET
ijtc-1471	196	18	cost	cost	NOUN
ijtc-1471	196	19	of	of	ADP
ijtc-1471	196	20	deploying	deploy	VERB
ijtc-1471	196	21	infrastructure	infrastructure	NOUN
ijtc-1471	196	22	in	in	ADP
ijtc-1471	196	23	rural	rural	ADJ
ijtc-1471	196	24	areas	area	NOUN
ijtc-1471	196	25	.	.	PUNCT
ijtc-1471	197	1	this	this	PRON
ijtc-1471	197	2	can	can	AUX
ijtc-1471	197	3	make	make	VERB
ijtc-1471	197	4	it	it	PRON
ijtc-1471	197	5	less	less	ADV
ijtc-1471	197	6	attractive	attractive	ADJ
ijtc-1471	197	7	for	for	SCONJ
ijtc-1471	197	8	telecom	telecom	NOUN
ijtc-1471	197	9	companies	company	NOUN
ijtc-1471	197	10	to	to	PART
ijtc-1471	197	11	invest	invest	VERB
ijtc-1471	197	12	in	in	ADP
ijtc-1471	197	13	these	these	DET
ijtc-1471	197	14	regions	region	NOUN
ijtc-1471	197	15	,	,	PUNCT
ijtc-1471	197	16	leading	lead	VERB
ijtc-1471	197	17	to	to	ADP
ijtc-1471	197	18	slower	slow	ADJ
ijtc-1471	197	19	expansion	expansion	NOUN
ijtc-1471	197	20	and	and	CCONJ
ijtc-1471	197	21	limited	limited	ADJ
ijtc-1471	197	22	connectivity	connectivity	NOUN
ijtc-1471	197	23	.	.	PUNCT
ijtc-1471	198	1	considering	consider	VERB
ijtc-1471	198	2	the	the	DET
ijtc-1471	198	3	above	above	ADJ
ijtc-1471	198	4	,	,	PUNCT
ijtc-1471	198	5	the	the	DET
ijtc-1471	198	6	tax	tax	NOUN
ijtc-1471	198	7	burden	burden	NOUN
ijtc-1471	198	8	can	can	AUX
ijtc-1471	198	9	increase	increase	VERB
ijtc-1471	198	10	operational	operational	ADJ
ijtc-1471	198	11	costs	cost	NOUN
ijtc-1471	198	12	.	.	PUNCT
ijtc-1471	199	1	however	however	ADV
ijtc-1471	199	2	,	,	PUNCT
ijtc-1471	199	3	south	south	PROPN
ijtc-1471	199	4	africa	africa	PROPN
ijtc-1471	199	5	’s	’s	PART
ijtc-1471	199	6	relatively	relatively	ADV
ijtc-1471	199	7	stable	stable	ADJ
ijtc-1471	199	8	regulatory	regulatory	ADJ
ijtc-1471	199	9	environment	environment	NOUN
ijtc-1471	199	10	and	and	CCONJ
ijtc-1471	199	11	advanced	advanced	ADJ
ijtc-1471	199	12	infrastructure	infrastructure	NOUN
ijtc-1471	199	13	support	support	NOUN
ijtc-1471	199	14	continued	continue	VERB
ijtc-1471	199	15	investment	investment	NOUN
ijtc-1471	199	16	and	and	CCONJ
ijtc-1471	199	17	growth	growth	NOUN
ijtc-1471	199	18	in	in	ADP
ijtc-1471	199	19	the	the	DET
ijtc-1471	199	20	sector	sector	NOUN
ijtc-1471	199	21	.	.	PUNCT
ijtc-1471	200	1	zambia	zambia	PROPN
ijtc-1471	200	2	from	from	ADP
ijtc-1471	200	3	table	table	NOUN
ijtc-1471	200	4	1	1	NUM
ijtc-1471	200	5	,	,	PUNCT
ijtc-1471	200	6	zambia	zambia	PROPN
ijtc-1471	200	7	has	have	VERB
ijtc-1471	200	8	a	a	DET
ijtc-1471	200	9	corporate	corporate	ADJ
ijtc-1471	200	10	income	income	NOUN
ijtc-1471	200	11	tax	tax	NOUN
ijtc-1471	200	12	rate	rate	NOUN
ijtc-1471	200	13	of	of	ADP
ijtc-1471	200	14	35	35	NUM
ijtc-1471	200	15	%	%	NOUN
ijtc-1471	200	16	for	for	ADP
ijtc-1471	200	17	the	the	DET
ijtc-1471	200	18	telecoms	telecom	NOUN
ijtc-1471	200	19	sector	sector	NOUN
ijtc-1471	200	20	,	,	PUNCT
ijtc-1471	200	21	replacing	replace	VERB
ijtc-1471	200	22	the	the	DET
ijtc-1471	200	23	previous	previous	ADJ
ijtc-1471	200	24	dual	dual	ADJ
ijtc-1471	200	25	tax	tax	NOUN
ijtc-1471	200	26	rate	rate	NOUN
ijtc-1471	200	27	system	system	NOUN
ijtc-1471	200	28	.	.	PUNCT
ijtc-1471	201	1	the	the	DET
ijtc-1471	201	2	country	country	NOUN
ijtc-1471	201	3	also	also	ADV
ijtc-1471	201	4	exempts	exempt	VERB
ijtc-1471	201	5	telecom	telecom	NOUN
ijtc-1471	201	6	equipment	equipment	NOUN
ijtc-1471	201	7	from	from	ADP
ijtc-1471	201	8	vat	vat	NOUN
ijtc-1471	201	9	on	on	ADP
ijtc-1471	201	10	imports	import	NOUN
ijtc-1471	201	11	to	to	PART
ijtc-1471	201	12	attract	attract	VERB
ijtc-1471	201	13	investment	investment	NOUN
ijtc-1471	201	14	.	.	PUNCT
ijtc-1471	202	1	the	the	DET
ijtc-1471	202	2	high	high	ADJ
ijtc-1471	202	3	corporate	corporate	ADJ
ijtc-1471	202	4	tax	tax	NOUN
ijtc-1471	202	5	rate	rate	NOUN
ijtc-1471	202	6	can	can	AUX
ijtc-1471	202	7	deter	deter	VERB
ijtc-1471	202	8	investment	investment	NOUN
ijtc-1471	202	9	(	(	PUNCT
ijtc-1471	202	10	gsma	gsma	NOUN
ijtc-1471	202	11	,	,	PUNCT
ijtc-1471	202	12	2018	2018	NUM
ijtc-1471	202	13	)	)	PUNCT
ijtc-1471	202	14	,	,	PUNCT
ijtc-1471	202	15	but	but	CCONJ
ijtc-1471	202	16	the	the	DET
ijtc-1471	202	17	vat	vat	NOUN
ijtc-1471	202	18	exemption	exemption	NOUN
ijtc-1471	202	19	on	on	ADP
ijtc-1471	202	20	telecom	telecom	NOUN
ijtc-1471	202	21	equipment	equipment	NOUN
ijtc-1471	202	22	helps	help	VERB
ijtc-1471	202	23	reduce	reduce	VERB
ijtc-1471	202	24	costs	cost	NOUN
ijtc-1471	202	25	and	and	CCONJ
ijtc-1471	202	26	encourages	encourage	VERB
ijtc-1471	202	27	infrastructure	infrastructure	NOUN
ijtc-1471	202	28	development	development	NOUN
ijtc-1471	202	29	.	.	PUNCT
ijtc-1471	203	1	this	this	DET
ijtc-1471	203	2	balance	balance	NOUN
ijtc-1471	203	3	aims	aim	VERB
ijtc-1471	203	4	to	to	PART
ijtc-1471	203	5	make	make	VERB
ijtc-1471	203	6	rural	rural	ADJ
ijtc-1471	203	7	connectivity	connectivity	NOUN
ijtc-1471	203	8	projects	project	NOUN
ijtc-1471	203	9	more	more	ADV
ijtc-1471	203	10	feasible	feasible	ADJ
ijtc-1471	203	11	.	.	PUNCT
ijtc-1471	204	1	(	(	PUNCT
ijtc-1471	204	2	gsma	gsma	NOUN
ijtc-1471	204	3	,	,	PUNCT
ijtc-1471	204	4	2015)affirm	2015)affirm	NUM
ijtc-1471	204	5	that	that	SCONJ
ijtc-1471	204	6	the	the	DET
ijtc-1471	204	7	high	high	ADJ
ijtc-1471	204	8	corporate	corporate	ADJ
ijtc-1471	204	9	tax	tax	NOUN
ijtc-1471	204	10	rate	rate	NOUN
ijtc-1471	204	11	,	,	PUNCT
ijtc-1471	204	12	combined	combine	VERB
ijtc-1471	204	13	with	with	ADP
ijtc-1471	204	14	vat	vat	NOUN
ijtc-1471	204	15	and	and	CCONJ
ijtc-1471	204	16	excise	excise	NOUN
ijtc-1471	204	17	duties	duty	NOUN
ijtc-1471	204	18	,	,	PUNCT
ijtc-1471	204	19	has	have	AUX
ijtc-1471	204	20	significantly	significantly	ADV
ijtc-1471	204	21	reduced	reduce	VERB
ijtc-1471	204	22	profit	profit	NOUN
ijtc-1471	204	23	margins	margin	NOUN
ijtc-1471	204	24	for	for	ADP
ijtc-1471	204	25	telecom	telecom	NOUN
ijtc-1471	204	26	companies	company	NOUN
ijtc-1471	204	27	in	in	ADP
ijtc-1471	204	28	zambia	zambia	PROPN
ijtc-1471	204	29	,	,	PUNCT
ijtc-1471	204	30	leading	lead	VERB
ijtc-1471	204	31	to	to	ADP
ijtc-1471	204	32	a	a	DET
ijtc-1471	204	33	slowdown	slowdown	NOUN
ijtc-1471	204	34	in	in	ADP
ijtc-1471	204	35	investment	investment	NOUN
ijtc-1471	204	36	,	,	PUNCT
ijtc-1471	204	37	particularly	particularly	ADV
ijtc-1471	204	38	in	in	ADP
ijtc-1471	204	39	rural	rural	ADJ
ijtc-1471	204	40	areas	area	NOUN
ijtc-1471	204	41	.	.	PUNCT
ijtc-1471	205	1	the	the	DET
ijtc-1471	205	2	ordinary	ordinary	ADJ
ijtc-1471	205	3	consumer	consumer	NOUN
ijtc-1471	205	4	now	now	ADV
ijtc-1471	205	5	finds	find	VERB
ijtc-1471	205	6	telecom	telecom	NOUN
ijtc-1471	205	7	services	service	NOUN
ijtc-1471	205	8	more	more	ADV
ijtc-1471	205	9	expensive	expensive	ADJ
ijtc-1471	205	10	due	due	ADJ
ijtc-1471	205	11	to	to	ADP
ijtc-1471	205	12	high	high	ADJ
ijtc-1471	205	13	taxes	taxis	NOUN
ijtc-1471	205	14	on	on	ADP
ijtc-1471	205	15	mobile	mobile	ADJ
ijtc-1471	205	16	services	service	NOUN
ijtc-1471	205	17	,	,	PUNCT
ijtc-1471	205	18	which	which	PRON
ijtc-1471	205	19	has	have	AUX
ijtc-1471	205	20	reduced	reduce	VERB
ijtc-1471	205	21	mobile	mobile	ADJ
ijtc-1471	205	22	penetration	penetration	NOUN
ijtc-1471	205	23	rates	rate	NOUN
ijtc-1471	205	24	,	,	PUNCT
ijtc-1471	205	25	which	which	PRON
ijtc-1471	205	26	fell	fall	VERB
ijtc-1471	205	27	from	from	ADP
ijtc-1471	205	28	83.5	83.5	NUM
ijtc-1471	205	29	%	%	NOUN
ijtc-1471	205	30	in	in	ADP
ijtc-1471	205	31	2018	2018	NUM
ijtc-1471	205	32	to	to	ADP
ijtc-1471	205	33	77.2	77.2	NUM
ijtc-1471	205	34	%	%	NOUN
ijtc-1471	205	35	in	in	ADP
ijtc-1471	205	36	2021	2021	NUM
ijtc-1471	205	37	.	.	PUNCT
ijtc-1471	206	1	according	accord	VERB
ijtc-1471	206	2	to	to	ADP
ijtc-1471	206	3	the	the	DET
ijtc-1471	206	4	zicta	zicta	ADJ
ijtc-1471	206	5	annual	annual	ADJ
ijtc-1471	206	6	report	report	NOUN
ijtc-1471	206	7	for	for	ADP
ijtc-1471	206	8	2021	2021	NUM
ijtc-1471	206	9	,	,	PUNCT
ijtc-1471	206	10	the	the	DET
ijtc-1471	206	11	high	high	ADJ
ijtc-1471	206	12	tax	tax	NOUN
ijtc-1471	206	13	burden	burden	NOUN
ijtc-1471	206	14	has	have	AUX
ijtc-1471	206	15	made	make	VERB
ijtc-1471	206	16	it	it	PRON
ijtc-1471	206	17	more	more	ADV
ijtc-1471	206	18	difficult	difficult	ADJ
ijtc-1471	206	19	for	for	SCONJ
ijtc-1471	206	20	telecom	telecom	NOUN
ijtc-1471	206	21	businesses	business	NOUN
ijtc-1471	206	22	to	to	PART
ijtc-1471	206	23	invest	invest	VERB
ijtc-1471	206	24	in	in	ADP
ijtc-1471	206	25	infrastructure	infrastructure	NOUN
ijtc-1471	206	26	,	,	PUNCT
ijtc-1471	206	27	which	which	PRON
ijtc-1471	206	28	has	have	AUX
ijtc-1471	206	29	slowed	slow	VERB
ijtc-1471	206	30	the	the	DET
ijtc-1471	206	31	adoption	adoption	NOUN
ijtc-1471	206	32	of	of	ADP
ijtc-1471	206	33	cutting	cut	VERB
ijtc-1471	206	34	-	-	PUNCT
ijtc-1471	206	35	edge	edge	NOUN
ijtc-1471	206	36	technology	technology	NOUN
ijtc-1471	206	37	like	like	ADP
ijtc-1471	206	38	4	4	NUM
ijtc-1471	206	39	g.	g.	NOUN
ijtc-1471	206	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	206	41	tax	tax	NOUN
ijtc-1471	206	42	impact	impact	NOUN
ijtc-1471	206	43	analysis	analysis	NOUN
ijtc-1471	206	44	in	in	ADP
ijtc-1471	206	45	telecommunications	telecommunications	NOUN
ijtc-1471	206	46	industry	industry	NOUN
ijtc-1471	206	47	among	among	ADP
ijtc-1471	206	48	southern	southern	ADJ
ijtc-1471	206	49	african	african	ADJ
ijtc-1471	206	50	countries	country	NOUN
ijtc-1471	206	51	mpofu	mpofu	PROPN
ijtc-1471	206	52	,	,	PUNCT
ijtc-1471	206	53	swart	swart	PROPN
ijtc-1471	206	54	,	,	PUNCT
ijtc-1471	206	55	and	and	CCONJ
ijtc-1471	206	56	masunda	masunda	NOUN
ijtc-1471	206	57	71	71	NUM
ijtc-1471	206	58	|	|	CCONJ
ijtc-1471	206	59	ilomata	ilomata	PROPN
ijtc-1471	206	60	international	international	ADJ
ijtc-1471	206	61	journal	journal	NOUN
ijtc-1471	206	62	of	of	ADP
ijtc-1471	206	63	tax	tax	PROPN
ijtc-1471	206	64	&	&	CCONJ
ijtc-1471	206	65	accounting	accounting	PROPN
ijtc-1471	206	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	206	67	botswana	botswana	PROPN
ijtc-1471	206	68	contrary	contrary	ADV
ijtc-1471	206	69	to	to	ADP
ijtc-1471	206	70	the	the	DET
ijtc-1471	206	71	above	above	ADJ
ijtc-1471	206	72	findings	finding	NOUN
ijtc-1471	206	73	for	for	ADP
ijtc-1471	206	74	south	south	PROPN
ijtc-1471	206	75	africa	africa	PROPN
ijtc-1471	206	76	and	and	CCONJ
ijtc-1471	206	77	zimbabwe	zimbabwe	PROPN
ijtc-1471	206	78	,	,	PUNCT
ijtc-1471	206	79	the	the	DET
ijtc-1471	206	80	tax	tax	NOUN
ijtc-1471	206	81	burden	burden	NOUN
ijtc-1471	206	82	in	in	ADP
ijtc-1471	206	83	botswana	botswana	PROPN
ijtc-1471	206	84	is	be	AUX
ijtc-1471	206	85	relatively	relatively	ADV
ijtc-1471	206	86	moderate	moderate	ADJ
ijtc-1471	206	87	compared	compare	VERB
ijtc-1471	206	88	to	to	ADP
ijtc-1471	206	89	other	other	ADJ
ijtc-1471	206	90	southern	southern	ADJ
ijtc-1471	206	91	african	african	ADJ
ijtc-1471	206	92	countries	country	NOUN
ijtc-1471	206	93	.	.	PUNCT
ijtc-1471	207	1	table	table	NOUN
ijtc-1471	207	2	1	1	NUM
ijtc-1471	207	3	shows	show	VERB
ijtc-1471	207	4	that	that	SCONJ
ijtc-1471	207	5	botswana	botswana	PROPN
ijtc-1471	207	6	’s	’s	PART
ijtc-1471	207	7	telecommunications	telecommunication	NOUN
ijtc-1471	207	8	sector	sector	NOUN
ijtc-1471	207	9	is	be	AUX
ijtc-1471	207	10	subject	subject	ADJ
ijtc-1471	207	11	to	to	ADP
ijtc-1471	207	12	corporate	corporate	ADJ
ijtc-1471	207	13	income	income	NOUN
ijtc-1471	207	14	tax	tax	NOUN
ijtc-1471	207	15	,	,	PUNCT
ijtc-1471	207	16	vat	vat	NOUN
ijtc-1471	207	17	,	,	PUNCT
ijtc-1471	207	18	and	and	CCONJ
ijtc-1471	207	19	spectrum	spectrum	NOUN
ijtc-1471	207	20	license	license	NOUN
ijtc-1471	207	21	fees	fee	NOUN
ijtc-1471	207	22	.	.	PUNCT
ijtc-1471	208	1	the	the	DET
ijtc-1471	208	2	government	government	NOUN
ijtc-1471	208	3	has	have	AUX
ijtc-1471	208	4	also	also	ADV
ijtc-1471	208	5	implemented	implement	VERB
ijtc-1471	208	6	a	a	DET
ijtc-1471	208	7	harmonized	harmonized	ADJ
ijtc-1471	208	8	model	model	NOUN
ijtc-1471	208	9	for	for	ADP
ijtc-1471	208	10	determining	determine	VERB
ijtc-1471	208	11	service	service	NOUN
ijtc-1471	208	12	tariffs	tariff	NOUN
ijtc-1471	208	13	.	.	PUNCT
ijtc-1471	209	1	(	(	PUNCT
ijtc-1471	209	2	lesetedi	lesetedi	PROPN
ijtc-1471	209	3	,	,	PUNCT
ijtc-1471	209	4	2020	2020	NUM
ijtc-1471	209	5	)	)	PUNCT
ijtc-1471	209	6	attests	attest	VERB
ijtc-1471	209	7	that	that	SCONJ
ijtc-1471	209	8	there	there	PRON
ijtc-1471	209	9	has	have	AUX
ijtc-1471	209	10	been	be	AUX
ijtc-1471	209	11	a	a	DET
ijtc-1471	209	12	modest	modest	ADJ
ijtc-1471	209	13	increase	increase	NOUN
ijtc-1471	209	14	in	in	ADP
ijtc-1471	209	15	consumer	consumer	NOUN
ijtc-1471	209	16	pricing	pricing	NOUN
ijtc-1471	209	17	because	because	SCONJ
ijtc-1471	209	18	of	of	ADP
ijtc-1471	209	19	the	the	DET
ijtc-1471	209	20	combined	combined	ADJ
ijtc-1471	209	21	effect	effect	NOUN
ijtc-1471	209	22	of	of	ADP
ijtc-1471	209	23	usf	usf	ADJ
ijtc-1471	209	24	taxes	taxis	NOUN
ijtc-1471	209	25	and	and	CCONJ
ijtc-1471	209	26	vat	vat	NOUN
ijtc-1471	209	27	,	,	PUNCT
ijtc-1471	209	28	with	with	ADP
ijtc-1471	209	29	mobile	mobile	ADJ
ijtc-1471	209	30	data	datum	NOUN
ijtc-1471	209	31	charges	charge	NOUN
ijtc-1471	209	32	increasing	increase	VERB
ijtc-1471	209	33	by	by	ADP
ijtc-1471	209	34	5	5	NUM
ijtc-1471	209	35	%	%	NOUN
ijtc-1471	209	36	between	between	ADP
ijtc-1471	209	37	2019	2019	NUM
ijtc-1471	209	38	and	and	CCONJ
ijtc-1471	209	39	2021	2021	NUM
ijtc-1471	209	40	.	.	PUNCT
ijtc-1471	210	1	rural	rural	ADJ
ijtc-1471	210	2	telecoms	telecom	NOUN
ijtc-1471	210	3	infrastructure	infrastructure	NOUN
ijtc-1471	210	4	has	have	AUX
ijtc-1471	210	5	benefited	benefit	VERB
ijtc-1471	210	6	in	in	ADP
ijtc-1471	210	7	part	part	NOUN
ijtc-1471	210	8	from	from	ADP
ijtc-1471	210	9	usf	usf	PROPN
ijtc-1471	210	10	funding	funding	PROPN
ijtc-1471	210	11	.	.	PUNCT
ijtc-1471	211	1	however	however	ADV
ijtc-1471	211	2	,	,	PUNCT
ijtc-1471	211	3	telecom	telecom	NOUN
ijtc-1471	211	4	companies	company	NOUN
ijtc-1471	211	5	have	have	AUX
ijtc-1471	211	6	stated	state	VERB
ijtc-1471	211	7	that	that	SCONJ
ijtc-1471	211	8	the	the	DET
ijtc-1471	211	9	charge	charge	NOUN
ijtc-1471	211	10	lowers	lower	VERB
ijtc-1471	211	11	their	their	PRON
ijtc-1471	211	12	net	net	ADJ
ijtc-1471	211	13	revenue	revenue	NOUN
ijtc-1471	211	14	,	,	PUNCT
ijtc-1471	211	15	making	make	VERB
ijtc-1471	211	16	it	it	PRON
ijtc-1471	211	17	more	more	ADV
ijtc-1471	211	18	difficult	difficult	ADJ
ijtc-1471	211	19	to	to	PART
ijtc-1471	211	20	finance	finance	VERB
ijtc-1471	211	21	network	network	NOUN
ijtc-1471	211	22	expansions	expansion	NOUN
ijtc-1471	211	23	independently	independently	ADV
ijtc-1471	211	24	.	.	PUNCT
ijtc-1471	212	1	some	some	DET
ijtc-1471	212	2	telecom	telecom	NOUN
ijtc-1471	212	3	providers	provider	NOUN
ijtc-1471	212	4	in	in	ADP
ijtc-1471	212	5	botswana	botswana	PROPN
ijtc-1471	212	6	have	have	AUX
ijtc-1471	212	7	expressed	express	VERB
ijtc-1471	212	8	concerns	concern	NOUN
ijtc-1471	212	9	about	about	ADP
ijtc-1471	212	10	potential	potential	ADJ
ijtc-1471	212	11	competitive	competitive	ADJ
ijtc-1471	212	12	disadvantages	disadvantage	NOUN
ijtc-1471	212	13	when	when	SCONJ
ijtc-1471	212	14	compared	compare	VERB
ijtc-1471	212	15	with	with	ADP
ijtc-1471	212	16	businesses	business	NOUN
ijtc-1471	212	17	in	in	ADP
ijtc-1471	212	18	nations	nation	NOUN
ijtc-1471	212	19	with	with	ADP
ijtc-1471	212	20	lower	low	ADJ
ijtc-1471	212	21	tax	tax	NOUN
ijtc-1471	212	22	rates	rate	NOUN
ijtc-1471	212	23	,	,	PUNCT
ijtc-1471	212	24	notwithstanding	notwithstanding	ADP
ijtc-1471	212	25	the	the	DET
ijtc-1471	212	26	country	country	NOUN
ijtc-1471	212	27	's	's	PART
ijtc-1471	212	28	moderate	moderate	ADJ
ijtc-1471	212	29	tax	tax	NOUN
ijtc-1471	212	30	rates	rate	NOUN
ijtc-1471	212	31	.	.	PUNCT
ijtc-1471	213	1	in	in	ADP
ijtc-1471	213	2	conclusion	conclusion	NOUN
ijtc-1471	213	3	,	,	PUNCT
ijtc-1471	213	4	botswana	botswana	PROPN
ijtc-1471	213	5	’s	’s	PART
ijtc-1471	213	6	relatively	relatively	ADV
ijtc-1471	213	7	moderate	moderate	ADJ
ijtc-1471	213	8	tax	tax	NOUN
ijtc-1471	213	9	burden	burden	NOUN
ijtc-1471	213	10	and	and	CCONJ
ijtc-1471	213	11	supportive	supportive	ADJ
ijtc-1471	213	12	regulatory	regulatory	ADJ
ijtc-1471	213	13	environment	environment	NOUN
ijtc-1471	213	14	have	have	AUX
ijtc-1471	213	15	enabled	enable	VERB
ijtc-1471	213	16	steady	steady	ADJ
ijtc-1471	213	17	growth	growth	NOUN
ijtc-1471	213	18	in	in	ADP
ijtc-1471	213	19	the	the	DET
ijtc-1471	213	20	telecom	telecom	NOUN
ijtc-1471	213	21	sector	sector	NOUN
ijtc-1471	213	22	,	,	PUNCT
ijtc-1471	213	23	and	and	CCONJ
ijtc-1471	213	24	investments	investment	NOUN
ijtc-1471	213	25	in	in	ADP
ijtc-1471	213	26	broadband	broadband	NOUN
ijtc-1471	213	27	infrastructure	infrastructure	NOUN
ijtc-1471	213	28	have	have	AUX
ijtc-1471	213	29	improved	improve	VERB
ijtc-1471	213	30	service	service	NOUN
ijtc-1471	213	31	quality	quality	NOUN
ijtc-1471	213	32	and	and	CCONJ
ijtc-1471	213	33	coverage	coverage	NOUN
ijtc-1471	213	34	.	.	PUNCT
ijtc-1471	214	1	even	even	ADV
ijtc-1471	214	2	though	though	SCONJ
ijtc-1471	214	3	botswana	botswana	PROPN
ijtc-1471	214	4	has	have	VERB
ijtc-1471	214	5	a	a	DET
ijtc-1471	214	6	relatively	relatively	ADV
ijtc-1471	214	7	moderate	moderate	ADJ
ijtc-1471	214	8	tax	tax	NOUN
ijtc-1471	214	9	burden	burden	NOUN
ijtc-1471	214	10	,	,	PUNCT
ijtc-1471	214	11	the	the	DET
ijtc-1471	214	12	cost	cost	NOUN
ijtc-1471	214	13	of	of	ADP
ijtc-1471	214	14	extending	extend	VERB
ijtc-1471	214	15	services	service	NOUN
ijtc-1471	214	16	to	to	ADP
ijtc-1471	214	17	rural	rural	ADJ
ijtc-1471	214	18	areas	area	NOUN
ijtc-1471	214	19	remains	remain	VERB
ijtc-1471	214	20	high	high	ADJ
ijtc-1471	214	21	adewara	adewara	PROPN
ijtc-1471	214	22	et	et	PROPN
ijtc-1471	214	23	al	al	PROPN
ijtc-1471	214	24	.	.	PUNCT
ijtc-1471	215	1	(	(	PUNCT
ijtc-1471	215	2	2023)this	2023)this	PROPN
ijtc-1471	215	3	is	be	AUX
ijtc-1471	215	4	due	due	ADJ
ijtc-1471	215	5	to	to	ADP
ijtc-1471	215	6	the	the	DET
ijtc-1471	215	7	geographical	geographical	ADJ
ijtc-1471	215	8	challenges	challenge	NOUN
ijtc-1471	215	9	and	and	CCONJ
ijtc-1471	215	10	the	the	DET
ijtc-1471	215	11	need	need	NOUN
ijtc-1471	215	12	for	for	ADP
ijtc-1471	215	13	significant	significant	ADJ
ijtc-1471	215	14	infrastructure	infrastructure	NOUN
ijtc-1471	215	15	investment	investment	NOUN
ijtc-1471	215	16	.	.	PUNCT
ijtc-1471	216	1	to	to	PART
ijtc-1471	216	2	address	address	VERB
ijtc-1471	216	3	the	the	DET
ijtc-1471	216	4	challenges	challenge	NOUN
ijtc-1471	216	5	,	,	PUNCT
ijtc-1471	216	6	the	the	DET
ijtc-1471	216	7	government	government	NOUN
ijtc-1471	216	8	of	of	ADP
ijtc-1471	216	9	botswana	botswana	PROPN
ijtc-1471	216	10	is	be	AUX
ijtc-1471	216	11	actively	actively	ADV
ijtc-1471	216	12	working	work	VERB
ijtc-1471	216	13	on	on	ADP
ijtc-1471	216	14	expanding	expand	VERB
ijtc-1471	216	15	connectivity	connectivity	NOUN
ijtc-1471	216	16	through	through	ADP
ijtc-1471	216	17	initiatives	initiative	NOUN
ijtc-1471	216	18	aimed	aim	VERB
ijtc-1471	216	19	at	at	ADP
ijtc-1471	216	20	connecting	connect	VERB
ijtc-1471	216	21	rural	rural	ADJ
ijtc-1471	216	22	villages	village	NOUN
ijtc-1471	216	23	and	and	CCONJ
ijtc-1471	216	24	reducing	reduce	VERB
ijtc-1471	216	25	tariffs	tariff	NOUN
ijtc-1471	216	26	for	for	ADP
ijtc-1471	216	27	consumers	consumer	NOUN
ijtc-1471	216	28	.	.	PUNCT
ijtc-1471	217	1	mozambique	mozambique	PROPN
ijtc-1471	217	2	in	in	ADP
ijtc-1471	217	3	mozambique	mozambique	PROPN
ijtc-1471	217	4	,	,	PUNCT
ijtc-1471	217	5	(	(	PUNCT
ijtc-1471	217	6	chavula	chavula	NOUN
ijtc-1471	217	7	,	,	PUNCT
ijtc-1471	217	8	2019	2019	NUM
ijtc-1471	217	9	)	)	PUNCT
ijtc-1471	217	10	found	find	VERB
ijtc-1471	217	11	that	that	SCONJ
ijtc-1471	217	12	increasing	increase	VERB
ijtc-1471	217	13	operations	operation	NOUN
ijtc-1471	217	14	expenses	expense	NOUN
ijtc-1471	217	15	have	have	AUX
ijtc-1471	217	16	resulted	result	VERB
ijtc-1471	217	17	in	in	ADP
ijtc-1471	217	18	more	more	ADV
ijtc-1471	217	19	expensive	expensive	ADJ
ijtc-1471	217	20	pricing	pricing	NOUN
ijtc-1471	217	21	for	for	ADP
ijtc-1471	217	22	customers	customer	NOUN
ijtc-1471	217	23	.	.	PUNCT
ijtc-1471	218	1	a	a	DET
ijtc-1471	218	2	mixture	mixture	NOUN
ijtc-1471	218	3	of	of	ADP
ijtc-1471	218	4	high	high	ADJ
ijtc-1471	218	5	vat	vat	NOUN
ijtc-1471	218	6	,	,	PUNCT
ijtc-1471	218	7	cit	cit	ADJ
ijtc-1471	218	8	,	,	PUNCT
ijtc-1471	218	9	and	and	CCONJ
ijtc-1471	218	10	customs	custom	NOUN
ijtc-1471	218	11	taxes	taxis	NOUN
ijtc-1471	218	12	on	on	ADP
ijtc-1471	218	13	telecom	telecom	NOUN
ijtc-1471	218	14	equipment	equipment	NOUN
ijtc-1471	218	15	causes	cause	VERB
ijtc-1471	218	16	these	these	DET
ijtc-1471	218	17	costs	cost	NOUN
ijtc-1471	218	18	.	.	PUNCT
ijtc-1471	219	1	the	the	DET
ijtc-1471	219	2	development	development	NOUN
ijtc-1471	219	3	of	of	ADP
ijtc-1471	219	4	network	network	NOUN
ijtc-1471	219	5	infrastructure	infrastructure	NOUN
ijtc-1471	219	6	has	have	AUX
ijtc-1471	219	7	slowed	slow	VERB
ijtc-1471	219	8	because	because	SCONJ
ijtc-1471	219	9	of	of	ADP
ijtc-1471	219	10	the	the	DET
ijtc-1471	219	11	high	high	ADJ
ijtc-1471	219	12	cost	cost	NOUN
ijtc-1471	219	13	of	of	ADP
ijtc-1471	219	14	importing	import	VERB
ijtc-1471	219	15	equipment	equipment	NOUN
ijtc-1471	219	16	because	because	SCONJ
ijtc-1471	219	17	of	of	ADP
ijtc-1471	219	18	customs	custom	NOUN
ijtc-1471	219	19	duties	duty	NOUN
ijtc-1471	219	20	,	,	PUNCT
ijtc-1471	219	21	especially	especially	ADV
ijtc-1471	219	22	in	in	ADP
ijtc-1471	219	23	rural	rural	ADJ
ijtc-1471	219	24	areas	area	NOUN
ijtc-1471	219	25	where	where	SCONJ
ijtc-1471	219	26	the	the	DET
ijtc-1471	219	27	return	return	NOUN
ijtc-1471	219	28	on	on	ADP
ijtc-1471	219	29	investment	investment	NOUN
ijtc-1471	219	30	is	be	AUX
ijtc-1471	219	31	already	already	ADV
ijtc-1471	219	32	low	low	ADJ
ijtc-1471	219	33	.	.	PUNCT
ijtc-1471	220	1	managing	manage	VERB
ijtc-1471	220	2	numerous	numerous	ADJ
ijtc-1471	220	3	regulatory	regulatory	ADJ
ijtc-1471	220	4	fees	fee	NOUN
ijtc-1471	220	5	has	have	AUX
ijtc-1471	220	6	challenged	challenge	VERB
ijtc-1471	220	7	telecommunications	telecommunications	NOUN
ijtc-1471	220	8	firms	firm	NOUN
ijtc-1471	220	9	operating	operate	VERB
ijtc-1471	220	10	in	in	ADP
ijtc-1471	220	11	mozambique	mozambique	PROPN
ijtc-1471	220	12	.	.	PUNCT
ijtc-1471	221	1	these	these	DET
ijtc-1471	221	2	fees	fee	NOUN
ijtc-1471	221	3	take	take	VERB
ijtc-1471	221	4	a	a	DET
ijtc-1471	221	5	substantial	substantial	ADJ
ijtc-1471	221	6	chunk	chunk	NOUN
ijtc-1471	221	7	of	of	ADP
ijtc-1471	221	8	their	their	PRON
ijtc-1471	221	9	earnings	earning	NOUN
ijtc-1471	221	10	and	and	CCONJ
ijtc-1471	221	11	restrict	restrict	VERB
ijtc-1471	221	12	their	their	PRON
ijtc-1471	221	13	ability	ability	NOUN
ijtc-1471	221	14	to	to	PART
ijtc-1471	221	15	invest	invest	VERB
ijtc-1471	221	16	in	in	ADP
ijtc-1471	221	17	new	new	ADJ
ijtc-1471	221	18	technologies	technology	NOUN
ijtc-1471	221	19	such	such	ADJ
ijtc-1471	221	20	as	as	ADP
ijtc-1471	221	21	5	5	NUM
ijtc-1471	221	22	g	g	NOUN
ijtc-1471	221	23	and	and	CCONJ
ijtc-1471	221	24	4	4	NUM
ijtc-1471	221	25	g	g	NOUN
ijtc-1471	221	26	(	(	PUNCT
ijtc-1471	221	27	gsma	gsma	NOUN
ijtc-1471	221	28	,	,	PUNCT
ijtc-1471	221	29	2015	2015	NUM
ijtc-1471	221	30	)	)	PUNCT
ijtc-1471	221	31	.	.	PUNCT
ijtc-1471	222	1	it	it	PRON
ijtc-1471	222	2	can	can	AUX
ijtc-1471	222	3	be	be	AUX
ijtc-1471	222	4	inferred	infer	VERB
ijtc-1471	222	5	that	that	SCONJ
ijtc-1471	222	6	the	the	DET
ijtc-1471	222	7	high	high	ADJ
ijtc-1471	222	8	cost	cost	NOUN
ijtc-1471	222	9	of	of	ADP
ijtc-1471	222	10	devices	device	NOUN
ijtc-1471	222	11	and	and	CCONJ
ijtc-1471	222	12	services	service	NOUN
ijtc-1471	222	13	,	,	PUNCT
ijtc-1471	222	14	exacerbated	exacerbate	VERB
ijtc-1471	222	15	by	by	ADP
ijtc-1471	222	16	taxes	taxis	NOUN
ijtc-1471	222	17	,	,	PUNCT
ijtc-1471	222	18	limits	limit	VERB
ijtc-1471	222	19	access	access	NOUN
ijtc-1471	222	20	to	to	ADP
ijtc-1471	222	21	telecommunications	telecommunication	NOUN
ijtc-1471	222	22	,	,	PUNCT
ijtc-1471	222	23	particularly	particularly	ADV
ijtc-1471	222	24	in	in	ADP
ijtc-1471	222	25	rural	rural	ADJ
ijtc-1471	222	26	areas	area	NOUN
ijtc-1471	222	27	.	.	PUNCT
ijtc-1471	223	1	this	this	PRON
ijtc-1471	223	2	means	mean	VERB
ijtc-1471	223	3	that	that	SCONJ
ijtc-1471	223	4	the	the	DET
ijtc-1471	223	5	high	high	ADJ
ijtc-1471	223	6	cost	cost	NOUN
ijtc-1471	223	7	of	of	ADP
ijtc-1471	223	8	services	service	NOUN
ijtc-1471	223	9	relative	relative	ADJ
ijtc-1471	223	10	to	to	ADP
ijtc-1471	223	11	income	income	NOUN
ijtc-1471	223	12	levels	level	NOUN
ijtc-1471	223	13	makes	make	VERB
ijtc-1471	223	14	it	it	PRON
ijtc-1471	223	15	difficult	difficult	ADJ
ijtc-1471	223	16	for	for	SCONJ
ijtc-1471	223	17	rural	rural	ADJ
ijtc-1471	223	18	populations	population	NOUN
ijtc-1471	223	19	to	to	PART
ijtc-1471	223	20	afford	afford	VERB
ijtc-1471	223	21	telecom	telecom	NOUN
ijtc-1471	223	22	services	service	NOUN
ijtc-1471	223	23	.	.	PUNCT
ijtc-1471	224	1	however	however	ADV
ijtc-1471	224	2	,	,	PUNCT
ijtc-1471	224	3	ongoing	ongoing	ADJ
ijtc-1471	224	4	investments	investment	NOUN
ijtc-1471	224	5	in	in	ADP
ijtc-1471	224	6	ict	ict	PROPN
ijtc-1471	224	7	infrastructure	infrastructure	NOUN
ijtc-1471	224	8	,	,	PUNCT
ijtc-1471	224	9	supported	support	VERB
ijtc-1471	224	10	by	by	ADP
ijtc-1471	224	11	international	international	ADJ
ijtc-1471	224	12	grants	grant	NOUN
ijtc-1471	224	13	,	,	PUNCT
ijtc-1471	224	14	aim	aim	VERB
ijtc-1471	224	15	to	to	PART
ijtc-1471	224	16	improve	improve	VERB
ijtc-1471	224	17	connectivity	connectivity	NOUN
ijtc-1471	224	18	.	.	PUNCT
ijtc-1471	225	1	conclusion	conclusion	NOUN
ijtc-1471	225	2	considering	consider	VERB
ijtc-1471	225	3	the	the	DET
ijtc-1471	225	4	above	above	ADJ
ijtc-1471	225	5	,	,	PUNCT
ijtc-1471	225	6	it	it	PRON
ijtc-1471	225	7	is	be	AUX
ijtc-1471	225	8	apparent	apparent	ADJ
ijtc-1471	225	9	that	that	SCONJ
ijtc-1471	225	10	most	most	ADJ
ijtc-1471	225	11	nations	nation	NOUN
ijtc-1471	225	12	compel	compel	VERB
ijtc-1471	225	13	telecommunications	telecommunication	NOUN
ijtc-1471	225	14	operators	operator	NOUN
ijtc-1471	225	15	to	to	PART
ijtc-1471	225	16	pay	pay	VERB
ijtc-1471	225	17	various	various	ADJ
ijtc-1471	225	18	taxes	taxis	NOUN
ijtc-1471	225	19	and	and	CCONJ
ijtc-1471	225	20	levies	levy	NOUN
ijtc-1471	225	21	,	,	PUNCT
ijtc-1471	225	22	which	which	PRON
ijtc-1471	225	23	usually	usually	ADV
ijtc-1471	225	24	include	include	VERB
ijtc-1471	225	25	general	general	ADJ
ijtc-1471	225	26	taxes	taxis	NOUN
ijtc-1471	225	27	that	that	PRON
ijtc-1471	225	28	apply	apply	VERB
ijtc-1471	225	29	to	to	ADP
ijtc-1471	225	30	all	all	DET
ijtc-1471	225	31	businesses	business	NOUN
ijtc-1471	225	32	in	in	ADP
ijtc-1471	225	33	the	the	DET
ijtc-1471	225	34	economy	economy	NOUN
ijtc-1471	225	35	and	and	CCONJ
ijtc-1471	225	36	sector	sector	NOUN
ijtc-1471	225	37	-	-	PUNCT
ijtc-1471	225	38	specific	specific	ADJ
ijtc-1471	225	39	taxes	taxis	NOUN
ijtc-1471	225	40	or	or	CCONJ
ijtc-1471	225	41	levies	levy	NOUN
ijtc-1471	225	42	that	that	PRON
ijtc-1471	225	43	result	result	VERB
ijtc-1471	225	44	in	in	ADP
ijtc-1471	225	45	multiple	multiple	ADJ
ijtc-1471	225	46	taxes	taxis	NOUN
ijtc-1471	225	47	from	from	ADP
ijtc-1471	225	48	telecommunications	telecommunication	NOUN
ijtc-1471	225	49	operators	operator	NOUN
ijtc-1471	225	50	.	.	PUNCT
ijtc-1471	226	1	research	research	NOUN
ijtc-1471	226	2	has	have	AUX
ijtc-1471	226	3	shown	show	VERB
ijtc-1471	226	4	that	that	SCONJ
ijtc-1471	226	5	primary	primary	ADJ
ijtc-1471	226	6	networks	network	NOUN
ijtc-1471	226	7	are	be	AUX
ijtc-1471	226	8	concentrated	concentrate	VERB
ijtc-1471	226	9	in	in	ADP
ijtc-1471	226	10	cities	city	NOUN
ijtc-1471	226	11	for	for	ADP
ijtc-1471	226	12	financial	financial	ADJ
ijtc-1471	226	13	motives	motive	NOUN
ijtc-1471	226	14	related	relate	VERB
ijtc-1471	226	15	to	to	ADP
ijtc-1471	226	16	provider	provider	NOUN
ijtc-1471	226	17	expenses	expense	NOUN
ijtc-1471	226	18	and	and	CCONJ
ijtc-1471	226	19	client	client	NOUN
ijtc-1471	226	20	demand	demand	NOUN
ijtc-1471	226	21	.	.	PUNCT
ijtc-1471	227	1	service	service	NOUN
ijtc-1471	227	2	providers	provider	NOUN
ijtc-1471	227	3	primarily	primarily	ADV
ijtc-1471	227	4	focus	focus	VERB
ijtc-1471	227	5	on	on	ADP
ijtc-1471	227	6	commercially	commercially	ADV
ijtc-1471	227	7	desirable	desirable	ADJ
ijtc-1471	227	8	cross	cross	ADJ
ijtc-1471	227	9	-	-	ADJ
ijtc-1471	227	10	border	border	ADJ
ijtc-1471	227	11	links	link	NOUN
ijtc-1471	227	12	and	and	CCONJ
ijtc-1471	227	13	intraand	intraand	X
ijtc-1471	227	14	inter	inter	ADJ
ijtc-1471	227	15	-	-	ADJ
ijtc-1471	227	16	urban	urban	ADJ
ijtc-1471	227	17	markets	market	NOUN
ijtc-1471	227	18	.	.	PUNCT
ijtc-1471	228	1	because	because	SCONJ
ijtc-1471	228	2	they	they	PRON
ijtc-1471	228	3	reside	reside	VERB
ijtc-1471	228	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	228	5	tax	tax	NOUN
ijtc-1471	228	6	impact	impact	NOUN
ijtc-1471	228	7	analysis	analysis	NOUN
ijtc-1471	228	8	in	in	ADP
ijtc-1471	228	9	telecommunications	telecommunications	NOUN
ijtc-1471	228	10	industry	industry	NOUN
ijtc-1471	228	11	among	among	ADP
ijtc-1471	228	12	southern	southern	ADJ
ijtc-1471	228	13	african	african	ADJ
ijtc-1471	228	14	countries	country	NOUN
ijtc-1471	228	15	mpofu	mpofu	PROPN
ijtc-1471	228	16	,	,	PUNCT
ijtc-1471	228	17	swart	swart	PROPN
ijtc-1471	228	18	,	,	PUNCT
ijtc-1471	228	19	and	and	CCONJ
ijtc-1471	228	20	masunda	masunda	NOUN
ijtc-1471	228	21	72	72	NUM
ijtc-1471	228	22	|	|	CCONJ
ijtc-1471	228	23	ilomata	ilomata	PROPN
ijtc-1471	228	24	international	international	ADJ
ijtc-1471	228	25	journal	journal	NOUN
ijtc-1471	228	26	of	of	ADP
ijtc-1471	228	27	tax	tax	PROPN
ijtc-1471	228	28	&	&	CCONJ
ijtc-1471	228	29	accounting	account	VERB
ijtc-1471	228	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	228	31	outside	outside	ADV
ijtc-1471	228	32	of	of	ADP
ijtc-1471	228	33	these	these	DET
ijtc-1471	228	34	networks	network	NOUN
ijtc-1471	228	35	'	'	PART
ijtc-1471	228	36	coverage	coverage	NOUN
ijtc-1471	228	37	areas	area	NOUN
ijtc-1471	228	38	,	,	PUNCT
ijtc-1471	228	39	a	a	DET
ijtc-1471	228	40	sizable	sizable	ADJ
ijtc-1471	228	41	section	section	NOUN
ijtc-1471	228	42	of	of	ADP
ijtc-1471	228	43	the	the	DET
ijtc-1471	228	44	rural	rural	ADJ
ijtc-1471	228	45	population	population	NOUN
ijtc-1471	228	46	currently	currently	ADV
ijtc-1471	228	47	does	do	AUX
ijtc-1471	228	48	not	not	PART
ijtc-1471	228	49	profit	profit	VERB
ijtc-1471	228	50	from	from	ADP
ijtc-1471	228	51	this	this	DET
ijtc-1471	228	52	competition	competition	NOUN
ijtc-1471	228	53	,	,	PUNCT
ijtc-1471	228	54	and	and	CCONJ
ijtc-1471	228	55	operators	operator	NOUN
ijtc-1471	228	56	,	,	PUNCT
ijtc-1471	228	57	whether	whether	SCONJ
ijtc-1471	228	58	government	government	NOUN
ijtc-1471	228	59	-	-	PUNCT
ijtc-1471	228	60	sponsored	sponsor	VERB
ijtc-1471	228	61	or	or	CCONJ
ijtc-1471	228	62	private	private	ADJ
ijtc-1471	228	63	,	,	PUNCT
ijtc-1471	228	64	seem	seem	VERB
ijtc-1471	228	65	to	to	PART
ijtc-1471	228	66	have	have	VERB
ijtc-1471	228	67	little	little	ADJ
ijtc-1471	228	68	interest	interest	NOUN
ijtc-1471	228	69	in	in	ADP
ijtc-1471	228	70	expanding	expand	VERB
ijtc-1471	228	71	services	service	NOUN
ijtc-1471	228	72	to	to	ADP
ijtc-1471	228	73	more	more	ADV
ijtc-1471	228	74	remote	remote	ADJ
ijtc-1471	228	75	rural	rural	ADJ
ijtc-1471	228	76	areas	area	NOUN
ijtc-1471	228	77	.	.	PUNCT
ijtc-1471	229	1	a	a	DET
ijtc-1471	229	2	percentage	percentage	NOUN
ijtc-1471	229	3	of	of	ADP
ijtc-1471	229	4	the	the	DET
ijtc-1471	229	5	monthly	monthly	ADJ
ijtc-1471	229	6	gross	gross	ADJ
ijtc-1471	229	7	income	income	NOUN
ijtc-1471	229	8	of	of	ADP
ijtc-1471	229	9	each	each	DET
ijtc-1471	229	10	licensed	licensed	ADJ
ijtc-1471	229	11	operator	operator	NOUN
ijtc-1471	229	12	is	be	AUX
ijtc-1471	229	13	contributed	contribute	VERB
ijtc-1471	229	14	to	to	ADP
ijtc-1471	229	15	the	the	DET
ijtc-1471	229	16	universal	universal	PROPN
ijtc-1471	229	17	service	service	NOUN
ijtc-1471	229	18	fund	fund	NOUN
ijtc-1471	229	19	,	,	PUNCT
ijtc-1471	229	20	which	which	PRON
ijtc-1471	229	21	has	have	AUX
ijtc-1471	229	22	been	be	AUX
ijtc-1471	229	23	established	establish	VERB
ijtc-1471	229	24	in	in	ADP
ijtc-1471	229	25	many	many	ADJ
ijtc-1471	229	26	countries	country	NOUN
ijtc-1471	229	27	.	.	PUNCT
ijtc-1471	230	1	the	the	DET
ijtc-1471	230	2	purpose	purpose	NOUN
ijtc-1471	230	3	of	of	ADP
ijtc-1471	230	4	this	this	DET
ijtc-1471	230	5	grant	grant	NOUN
ijtc-1471	230	6	is	be	AUX
ijtc-1471	230	7	to	to	PART
ijtc-1471	230	8	extend	extend	VERB
ijtc-1471	230	9	services	service	NOUN
ijtc-1471	230	10	to	to	ADP
ijtc-1471	230	11	remote	remote	ADJ
ijtc-1471	230	12	areas	area	NOUN
ijtc-1471	230	13	.	.	PUNCT
ijtc-1471	231	1	it	it	PRON
ijtc-1471	231	2	's	be	AUX
ijtc-1471	231	3	unknown	unknown	ADJ
ijtc-1471	231	4	how	how	SCONJ
ijtc-1471	231	5	much	much	ADJ
ijtc-1471	231	6	assistance	assistance	NOUN
ijtc-1471	231	7	this	this	DET
ijtc-1471	231	8	fund	fund	NOUN
ijtc-1471	231	9	has	have	AUX
ijtc-1471	231	10	been	be	AUX
ijtc-1471	231	11	able	able	ADJ
ijtc-1471	231	12	to	to	PART
ijtc-1471	231	13	provide	provide	VERB
ijtc-1471	231	14	to	to	ADP
ijtc-1471	231	15	these	these	DET
ijtc-1471	231	16	areas	area	NOUN
ijtc-1471	231	17	.	.	PUNCT
ijtc-1471	232	1	furthermore	furthermore	ADV
ijtc-1471	232	2	,	,	PUNCT
ijtc-1471	232	3	compared	compare	VERB
ijtc-1471	232	4	to	to	ADP
ijtc-1471	232	5	systems	system	NOUN
ijtc-1471	232	6	for	for	ADP
ijtc-1471	232	7	service	service	NOUN
ijtc-1471	232	8	provision	provision	NOUN
ijtc-1471	232	9	driven	drive	VERB
ijtc-1471	232	10	by	by	ADP
ijtc-1471	232	11	commerce	commerce	PROPN
ijtc-1471	232	12	,	,	PUNCT
ijtc-1471	232	13	experience	experience	NOUN
ijtc-1471	232	14	with	with	ADP
ijtc-1471	232	15	such	such	ADJ
ijtc-1471	232	16	funds	fund	NOUN
ijtc-1471	232	17	in	in	ADP
ijtc-1471	232	18	other	other	ADJ
ijtc-1471	232	19	sub	sub	ADJ
ijtc-1471	232	20	-	-	ADJ
ijtc-1471	232	21	saharan	saharan	ADJ
ijtc-1471	232	22	african	african	ADJ
ijtc-1471	232	23	nations	nation	NOUN
ijtc-1471	232	24	suggests	suggest	VERB
ijtc-1471	232	25	that	that	SCONJ
ijtc-1471	232	26	this	this	DET
ijtc-1471	232	27	mechanism	mechanism	NOUN
ijtc-1471	232	28	has	have	AUX
ijtc-1471	232	29	had	have	VERB
ijtc-1471	232	30	little	little	ADJ
ijtc-1471	232	31	success	success	NOUN
ijtc-1471	232	32	.	.	PUNCT
ijtc-1471	233	1	a	a	DET
ijtc-1471	233	2	percentage	percentage	NOUN
ijtc-1471	233	3	of	of	ADP
ijtc-1471	233	4	the	the	DET
ijtc-1471	233	5	monthly	monthly	ADJ
ijtc-1471	233	6	gross	gross	ADJ
ijtc-1471	233	7	income	income	NOUN
ijtc-1471	233	8	of	of	ADP
ijtc-1471	233	9	each	each	DET
ijtc-1471	233	10	licensed	licensed	ADJ
ijtc-1471	233	11	operator	operator	NOUN
ijtc-1471	233	12	is	be	AUX
ijtc-1471	233	13	contributed	contribute	VERB
ijtc-1471	233	14	to	to	ADP
ijtc-1471	233	15	the	the	DET
ijtc-1471	233	16	universal	universal	PROPN
ijtc-1471	233	17	service	service	NOUN
ijtc-1471	233	18	fund	fund	NOUN
ijtc-1471	233	19	,	,	PUNCT
ijtc-1471	233	20	which	which	PRON
ijtc-1471	233	21	has	have	AUX
ijtc-1471	233	22	been	be	AUX
ijtc-1471	233	23	established	establish	VERB
ijtc-1471	233	24	in	in	ADP
ijtc-1471	233	25	many	many	ADJ
ijtc-1471	233	26	countries	country	NOUN
ijtc-1471	233	27	.	.	PUNCT
ijtc-1471	234	1	the	the	DET
ijtc-1471	234	2	purpose	purpose	NOUN
ijtc-1471	234	3	of	of	ADP
ijtc-1471	234	4	this	this	DET
ijtc-1471	234	5	grant	grant	NOUN
ijtc-1471	234	6	is	be	AUX
ijtc-1471	234	7	to	to	PART
ijtc-1471	234	8	extend	extend	VERB
ijtc-1471	234	9	services	service	NOUN
ijtc-1471	234	10	to	to	ADP
ijtc-1471	234	11	remote	remote	ADJ
ijtc-1471	234	12	areas	area	NOUN
ijtc-1471	234	13	.	.	PUNCT
ijtc-1471	235	1	it	it	PRON
ijtc-1471	235	2	's	be	AUX
ijtc-1471	235	3	unknown	unknown	ADJ
ijtc-1471	235	4	how	how	SCONJ
ijtc-1471	235	5	much	much	ADJ
ijtc-1471	235	6	assistance	assistance	NOUN
ijtc-1471	235	7	this	this	DET
ijtc-1471	235	8	fund	fund	NOUN
ijtc-1471	235	9	has	have	AUX
ijtc-1471	235	10	been	be	AUX
ijtc-1471	235	11	able	able	ADJ
ijtc-1471	235	12	to	to	PART
ijtc-1471	235	13	provide	provide	VERB
ijtc-1471	235	14	to	to	ADP
ijtc-1471	235	15	these	these	DET
ijtc-1471	235	16	areas	area	NOUN
ijtc-1471	235	17	.	.	PUNCT
ijtc-1471	236	1	furthermore	furthermore	ADV
ijtc-1471	236	2	,	,	PUNCT
ijtc-1471	236	3	compared	compare	VERB
ijtc-1471	236	4	to	to	ADP
ijtc-1471	236	5	systems	system	NOUN
ijtc-1471	236	6	for	for	ADP
ijtc-1471	236	7	service	service	NOUN
ijtc-1471	236	8	provision	provision	NOUN
ijtc-1471	236	9	driven	drive	VERB
ijtc-1471	236	10	by	by	ADP
ijtc-1471	236	11	commerce	commerce	PROPN
ijtc-1471	236	12	,	,	PUNCT
ijtc-1471	236	13	experience	experience	NOUN
ijtc-1471	236	14	with	with	ADP
ijtc-1471	236	15	such	such	ADJ
ijtc-1471	236	16	funds	fund	NOUN
ijtc-1471	236	17	in	in	ADP
ijtc-1471	236	18	other	other	ADJ
ijtc-1471	236	19	sub	sub	ADJ
ijtc-1471	236	20	-	-	ADJ
ijtc-1471	236	21	saharan	saharan	ADJ
ijtc-1471	236	22	african	african	ADJ
ijtc-1471	236	23	nations	nation	NOUN
ijtc-1471	236	24	suggests	suggest	VERB
ijtc-1471	236	25	that	that	SCONJ
ijtc-1471	236	26	this	this	DET
ijtc-1471	236	27	mechanism	mechanism	NOUN
ijtc-1471	236	28	has	have	AUX
ijtc-1471	236	29	had	have	VERB
ijtc-1471	236	30	little	little	ADJ
ijtc-1471	236	31	success	success	NOUN
ijtc-1471	236	32	.	.	PUNCT
ijtc-1471	237	1	governments	government	NOUN
ijtc-1471	237	2	might	might	AUX
ijtc-1471	237	3	incentivise	incentivise	VERB
ijtc-1471	237	4	the	the	DET
ijtc-1471	237	5	private	private	ADJ
ijtc-1471	237	6	sector	sector	NOUN
ijtc-1471	237	7	to	to	PART
ijtc-1471	237	8	lower	lower	VERB
ijtc-1471	237	9	taxes	taxis	NOUN
ijtc-1471	237	10	and	and	CCONJ
ijtc-1471	237	11	levies	levy	NOUN
ijtc-1471	237	12	(	(	PUNCT
ijtc-1471	237	13	such	such	ADJ
ijtc-1471	237	14	as	as	ADP
ijtc-1471	237	15	universal	universal	ADJ
ijtc-1471	237	16	service	service	NOUN
ijtc-1471	237	17	fees	fee	NOUN
ijtc-1471	237	18	)	)	PUNCT
ijtc-1471	237	19	for	for	ADP
ijtc-1471	237	20	operators	operator	NOUN
ijtc-1471	237	21	who	who	PRON
ijtc-1471	237	22	construct	construct	VERB
ijtc-1471	237	23	backbone	backbone	NOUN
ijtc-1471	237	24	networks	network	NOUN
ijtc-1471	237	25	in	in	ADP
ijtc-1471	237	26	unprofitable	unprofitable	ADJ
ijtc-1471	237	27	areas	area	NOUN
ijtc-1471	237	28	as	as	ADV
ijtc-1471	237	29	long	long	ADV
ijtc-1471	237	30	as	as	SCONJ
ijtc-1471	237	31	the	the	DET
ijtc-1471	237	32	operators	operator	NOUN
ijtc-1471	237	33	meet	meet	VERB
ijtc-1471	237	34	predetermined	predetermined	ADJ
ijtc-1471	237	35	goals	goal	NOUN
ijtc-1471	237	36	.	.	PUNCT
ijtc-1471	238	1	operators	operator	NOUN
ijtc-1471	238	2	will	will	AUX
ijtc-1471	238	3	be	be	AUX
ijtc-1471	238	4	directly	directly	ADV
ijtc-1471	238	5	incentivised	incentivise	VERB
ijtc-1471	238	6	to	to	PART
ijtc-1471	238	7	serve	serve	VERB
ijtc-1471	238	8	rural	rural	ADJ
ijtc-1471	238	9	areas	area	NOUN
ijtc-1471	238	10	by	by	ADP
ijtc-1471	238	11	setting	set	VERB
ijtc-1471	238	12	targets	target	NOUN
ijtc-1471	238	13	for	for	ADP
ijtc-1471	238	14	universal	universal	ADJ
ijtc-1471	238	15	service	service	NOUN
ijtc-1471	238	16	coverage	coverage	NOUN
ijtc-1471	238	17	,	,	PUNCT
ijtc-1471	238	18	which	which	PRON
ijtc-1471	238	19	will	will	AUX
ijtc-1471	238	20	also	also	ADV
ijtc-1471	238	21	help	help	VERB
ijtc-1471	238	22	promote	promote	VERB
ijtc-1471	238	23	universal	universal	ADJ
ijtc-1471	238	24	service	service	NOUN
ijtc-1471	238	25	access	access	NOUN
ijtc-1471	238	26	.	.	PUNCT
ijtc-1471	239	1	this	this	PRON
ijtc-1471	239	2	may	may	AUX
ijtc-1471	239	3	be	be	AUX
ijtc-1471	239	4	done	do	VERB
ijtc-1471	239	5	competitively	competitively	ADV
ijtc-1471	239	6	,	,	PUNCT
ijtc-1471	239	7	where	where	SCONJ
ijtc-1471	239	8	only	only	ADV
ijtc-1471	239	9	a	a	DET
ijtc-1471	239	10	few	few	ADJ
ijtc-1471	239	11	companies	company	NOUN
ijtc-1471	239	12	would	would	AUX
ijtc-1471	239	13	be	be	AUX
ijtc-1471	239	14	eligible	eligible	ADJ
ijtc-1471	239	15	for	for	ADP
ijtc-1471	239	16	the	the	DET
ijtc-1471	239	17	levy	levy	NOUN
ijtc-1471	239	18	reduction	reduction	NOUN
ijtc-1471	239	19	and	and	CCONJ
ijtc-1471	239	20	need	need	VERB
ijtc-1471	239	21	to	to	PART
ijtc-1471	239	22	submit	submit	VERB
ijtc-1471	239	23	a	a	DET
ijtc-1471	239	24	bid	bid	NOUN
ijtc-1471	239	25	,	,	PUNCT
ijtc-1471	239	26	or	or	CCONJ
ijtc-1471	239	27	it	it	PRON
ijtc-1471	239	28	could	could	AUX
ijtc-1471	239	29	be	be	AUX
ijtc-1471	239	30	available	available	ADJ
ijtc-1471	239	31	to	to	ADP
ijtc-1471	239	32	all	all	DET
ijtc-1471	239	33	companies	company	NOUN
ijtc-1471	239	34	.	.	PUNCT
ijtc-1471	240	1	the	the	DET
ijtc-1471	240	2	telecoms	telecom	NOUN
ijtc-1471	240	3	sector	sector	NOUN
ijtc-1471	240	4	will	will	AUX
ijtc-1471	240	5	witness	witness	VERB
ijtc-1471	240	6	a	a	DET
ijtc-1471	240	7	rise	rise	NOUN
ijtc-1471	240	8	in	in	ADP
ijtc-1471	240	9	investment	investment	NOUN
ijtc-1471	240	10	due	due	ADP
ijtc-1471	240	11	to	to	ADP
ijtc-1471	240	12	the	the	DET
ijtc-1471	240	13	lower	low	ADJ
ijtc-1471	240	14	tax	tax	NOUN
ijtc-1471	240	15	burden	burden	NOUN
ijtc-1471	240	16	connected	connect	VERB
ijtc-1471	240	17	with	with	ADP
ijtc-1471	240	18	these	these	DET
ijtc-1471	240	19	"	"	PUNCT
ijtc-1471	240	20	pay	pay	VERB
ijtc-1471	240	21	-	-	PUNCT
ijtc-1471	240	22	or	or	CCONJ
ijtc-1471	240	23	-	-	PUNCT
ijtc-1471	240	24	play	play	VERB
ijtc-1471	240	25	"	"	PUNCT
ijtc-1471	240	26	plans	plan	NOUN
ijtc-1471	240	27	,	,	PUNCT
ijtc-1471	240	28	encouraging	encourage	VERB
ijtc-1471	240	29	innovation	innovation	NOUN
ijtc-1471	240	30	and	and	CCONJ
ijtc-1471	240	31	growth	growth	NOUN
ijtc-1471	240	32	.	.	PUNCT
ijtc-1471	241	1	the	the	DET
ijtc-1471	241	2	legislative	legislative	ADJ
ijtc-1471	241	3	framework	framework	NOUN
ijtc-1471	241	4	for	for	ADP
ijtc-1471	241	5	information	information	NOUN
ijtc-1471	241	6	communication	communication	NOUN
ijtc-1471	241	7	technology	technology	NOUN
ijtc-1471	241	8	,	,	PUNCT
ijtc-1471	241	9	referred	refer	VERB
ijtc-1471	241	10	to	to	ADP
ijtc-1471	241	11	as	as	ADP
ijtc-1471	241	12	(	(	PUNCT
ijtc-1471	241	13	ict	ict	PROPN
ijtc-1471	241	14	)	)	PUNCT
ijtc-1471	241	15	regulation	regulation	NOUN
ijtc-1471	241	16	,	,	PUNCT
ijtc-1471	241	17	needs	need	VERB
ijtc-1471	241	18	to	to	PART
ijtc-1471	241	19	be	be	AUX
ijtc-1471	241	20	visited	visit	VERB
ijtc-1471	241	21	in	in	ADP
ijtc-1471	241	22	these	these	DET
ijtc-1471	241	23	countries	country	NOUN
ijtc-1471	241	24	to	to	PART
ijtc-1471	241	25	ensure	ensure	VERB
ijtc-1471	241	26	that	that	SCONJ
ijtc-1471	241	27	the	the	DET
ijtc-1471	241	28	tax	tax	NOUN
ijtc-1471	241	29	laws	law	NOUN
ijtc-1471	241	30	align	align	VERB
ijtc-1471	241	31	with	with	ADP
ijtc-1471	241	32	the	the	DET
ijtc-1471	241	33	current	current	ADJ
ijtc-1471	241	34	digital	digital	ADJ
ijtc-1471	241	35	space	space	NOUN
ijtc-1471	241	36	.	.	PUNCT
ijtc-1471	242	1	most	most	ADJ
ijtc-1471	242	2	tax	tax	NOUN
ijtc-1471	242	3	laws	law	NOUN
ijtc-1471	242	4	are	be	AUX
ijtc-1471	242	5	rarely	rarely	ADV
ijtc-1471	242	6	updated	update	VERB
ijtc-1471	242	7	,	,	PUNCT
ijtc-1471	242	8	may	may	AUX
ijtc-1471	242	9	be	be	AUX
ijtc-1471	242	10	outdated	outdate	VERB
ijtc-1471	242	11	and	and	CCONJ
ijtc-1471	242	12	not	not	PART
ijtc-1471	242	13	applicable	applicable	ADJ
ijtc-1471	242	14	to	to	ADP
ijtc-1471	242	15	the	the	DET
ijtc-1471	242	16	prevailing	prevail	VERB
ijtc-1471	242	17	ict	ict	NOUN
ijtc-1471	242	18	environment	environment	NOUN
ijtc-1471	242	19	,	,	PUNCT
ijtc-1471	242	20	and	and	CCONJ
ijtc-1471	242	21	do	do	AUX
ijtc-1471	242	22	not	not	PART
ijtc-1471	242	23	accommodate	accommodate	VERB
ijtc-1471	242	24	rapid	rapid	ADJ
ijtc-1471	242	25	technological	technological	ADJ
ijtc-1471	242	26	change	change	NOUN
ijtc-1471	242	27	and	and	CCONJ
ijtc-1471	242	28	emerging	emerge	VERB
ijtc-1471	242	29	competition	competition	NOUN
ijtc-1471	242	30	.	.	PUNCT
ijtc-1471	243	1	resultantly	resultantly	ADV
ijtc-1471	243	2	,	,	PUNCT
ijtc-1471	243	3	this	this	PRON
ijtc-1471	243	4	erodes	erode	VERB
ijtc-1471	243	5	revenues	revenue	NOUN
ijtc-1471	243	6	from	from	ADP
ijtc-1471	243	7	operators	operator	NOUN
ijtc-1471	243	8	,	,	PUNCT
ijtc-1471	243	9	which	which	PRON
ijtc-1471	243	10	could	could	AUX
ijtc-1471	243	11	otherwise	otherwise	ADV
ijtc-1471	243	12	be	be	AUX
ijtc-1471	243	13	used	use	VERB
ijtc-1471	243	14	to	to	PART
ijtc-1471	243	15	enhance	enhance	VERB
ijtc-1471	243	16	the	the	DET
ijtc-1471	243	17	sector	sector	NOUN
ijtc-1471	243	18	through	through	ADP
ijtc-1471	243	19	infrastructure	infrastructure	NOUN
ijtc-1471	243	20	development	development	NOUN
ijtc-1471	243	21	.	.	PUNCT
ijtc-1471	244	1	therefore	therefore	ADV
ijtc-1471	244	2	,	,	PUNCT
ijtc-1471	244	3	regulators	regulator	NOUN
ijtc-1471	244	4	must	must	AUX
ijtc-1471	244	5	embrace	embrace	VERB
ijtc-1471	244	6	change	change	NOUN
ijtc-1471	244	7	and	and	CCONJ
ijtc-1471	244	8	avoid	avoid	VERB
ijtc-1471	244	9	the	the	DET
ijtc-1471	244	10	old	old	ADJ
ijtc-1471	244	11	-	-	PUNCT
ijtc-1471	244	12	fashioned	fashioned	ADJ
ijtc-1471	244	13	practice	practice	NOUN
ijtc-1471	244	14	of	of	ADP
ijtc-1471	244	15	believing	believe	VERB
ijtc-1471	244	16	that	that	SCONJ
ijtc-1471	244	17	high	high	ADJ
ijtc-1471	244	18	and	and	CCONJ
ijtc-1471	244	19	multiple	multiple	ADJ
ijtc-1471	244	20	taxes	taxis	NOUN
ijtc-1471	244	21	drive	drive	VERB
ijtc-1471	244	22	economic	economic	ADJ
ijtc-1471	244	23	growth	growth	NOUN
ijtc-1471	244	24	and	and	CCONJ
ijtc-1471	244	25	increase	increase	VERB
ijtc-1471	244	26	revenue	revenue	NOUN
ijtc-1471	244	27	.	.	PUNCT
ijtc-1471	245	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	245	2	tax	tax	NOUN
ijtc-1471	245	3	impact	impact	NOUN
ijtc-1471	245	4	analysis	analysis	NOUN
ijtc-1471	245	5	in	in	ADP
ijtc-1471	245	6	telecommunications	telecommunications	NOUN
ijtc-1471	245	7	industry	industry	NOUN
ijtc-1471	245	8	among	among	ADP
ijtc-1471	245	9	southern	southern	ADJ
ijtc-1471	245	10	african	african	ADJ
ijtc-1471	245	11	countries	country	NOUN
ijtc-1471	245	12	mpofu	mpofu	PROPN
ijtc-1471	245	13	,	,	PUNCT
ijtc-1471	245	14	swart	swart	PROPN
ijtc-1471	245	15	,	,	PUNCT
ijtc-1471	245	16	and	and	CCONJ
ijtc-1471	245	17	masunda	masunda	NOUN
ijtc-1471	245	18	73	73	NUM
ijtc-1471	245	19	|	|	ADV
ijtc-1471	245	20	ilomata	ilomata	PROPN
ijtc-1471	245	21	international	international	ADJ
ijtc-1471	245	22	journal	journal	NOUN
ijtc-1471	245	23	of	of	ADP
ijtc-1471	245	24	tax	tax	PROPN
ijtc-1471	245	25	&	&	CCONJ
ijtc-1471	245	26	accounting	accounting	PROPN
ijtc-1471	245	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	245	28	references	reference	NOUN
ijtc-1471	245	29	adewara	adewara	NOUN
ijtc-1471	245	30	,	,	PUNCT
ijtc-1471	245	31	y.	y.	PROPN
ijtc-1471	245	32	m.	m.	PROPN
ijtc-1471	245	33	,	,	PUNCT
ijtc-1471	245	34	dagunduro	dagunduro	PROPN
ijtc-1471	245	35	,	,	PUNCT
ijtc-1471	245	36	m.	m.	PROPN
ijtc-1471	245	37	e.	e.	PROPN
ijtc-1471	245	38	,	,	PUNCT
ijtc-1471	245	39	falana	falana	PROPN
ijtc-1471	245	40	,	,	PUNCT
ijtc-1471	245	41	g.	g.	PROPN
ijtc-1471	245	42	a.	a.	PROPN
ijtc-1471	245	43	,	,	PUNCT
ijtc-1471	245	44	&	&	CCONJ
ijtc-1471	245	45	busayo	busayo	PROPN
ijtc-1471	245	46	,	,	PUNCT
ijtc-1471	245	47	t.	t.	PROPN
ijtc-1471	245	48	o.	o.	PROPN
ijtc-1471	245	49	(	(	PUNCT
ijtc-1471	245	50	2023	2023	NUM
ijtc-1471	245	51	)	)	PUNCT
ijtc-1471	245	52	.	.	PUNCT
ijtc-1471	246	1	journal	journal	PROPN
ijtc-1471	246	2	of	of	ADP
ijtc-1471	246	3	economics	economic	NOUN
ijtc-1471	246	4	,	,	PUNCT
ijtc-1471	246	5	finance	finance	NOUN
ijtc-1471	246	6	and	and	CCONJ
ijtc-1471	246	7	accounting	accounting	NOUN
ijtc-1471	246	8	studies	study	NOUN
ijtc-1471	246	9	effect	effect	NOUN
ijtc-1471	246	10	of	of	ADP
ijtc-1471	246	11	multiple	multiple	ADJ
ijtc-1471	246	12	taxation	taxation	NOUN
ijtc-1471	246	13	on	on	ADP
ijtc-1471	246	14	small	small	ADJ
ijtc-1471	246	15	and	and	CCONJ
ijtc-1471	246	16	medium	medium	ADJ
ijtc-1471	246	17	enterprises	enterprise	NOUN
ijtc-1471	246	18	(	(	PUNCT
ijtc-1471	246	19	smes	sme	NOUN
ijtc-1471	246	20	)	)	PUNCT
ijtc-1471	246	21	financial	financial	ADJ
ijtc-1471	246	22	performance	performance	NOUN
ijtc-1471	246	23	in	in	ADP
ijtc-1471	246	24	ekiti	ekiti	PROPN
ijtc-1471	246	25	state	state	PROPN
ijtc-1471	246	26	,	,	PUNCT
ijtc-1471	246	27	nigeria	nigeria	PROPN
ijtc-1471	246	28	.	.	PUNCT
ijtc-1471	247	1	https://doi.org/10.32996/jefas	https://doi.org/10.32996/jefas	PROPN
ijtc-1471	247	2	alex	alex	PROPN
ijtc-1471	247	3	ezeigweneme	ezeigweneme	PROPN
ijtc-1471	247	4	,	,	PUNCT
ijtc-1471	247	5	c.	c.	PROPN
ijtc-1471	247	6	,	,	PUNCT
ijtc-1471	247	7	akpan	akpan	VERB
ijtc-1471	247	8	umoh	umoh	PROPN
ijtc-1471	247	9	,	,	PUNCT
ijtc-1471	247	10	a.	a.	NOUN
ijtc-1471	247	11	,	,	PUNCT
ijtc-1471	247	12	ikenna	ikenna	NOUN
ijtc-1471	247	13	ilojianya	ilojianya	NOUN
ijtc-1471	247	14	,	,	PUNCT
ijtc-1471	247	15	v.	v.	ADV
ijtc-1471	247	16	,	,	PUNCT
ijtc-1471	247	17	oluwatoyin	oluwatoyin	PROPN
ijtc-1471	247	18	adegbite	adegbite	PROPN
ijtc-1471	247	19	,	,	PUNCT
ijtc-1471	247	20	a.	a.	PROPN
ijtc-1471	247	21	,	,	PUNCT
ijtc-1471	247	22	&	&	CCONJ
ijtc-1471	247	23	author	author	PROPN
ijtc-1471	247	24	,	,	PUNCT
ijtc-1471	247	25	c.	c.	PROPN
ijtc-1471	247	26	(	(	PUNCT
ijtc-1471	247	27	2024a	2024a	NUM
ijtc-1471	247	28	)	)	PUNCT
ijtc-1471	247	29	.	.	PUNCT
ijtc-1471	248	1	review	review	NOUN
ijtc-1471	248	2	of	of	ADP
ijtc-1471	248	3	telecommunication	telecommunication	NOUN
ijtc-1471	248	4	regulation	regulation	NOUN
ijtc-1471	248	5	and	and	CCONJ
ijtc-1471	248	6	policy	policy	NOUN
ijtc-1471	248	7	:	:	PUNCT
ijtc-1471	248	8	comparative	comparative	ADJ
ijtc-1471	248	9	analysis	analysis	NOUN
ijtc-1471	248	10	usa	usa	PROPN
ijtc-1471	248	11	and	and	CCONJ
ijtc-1471	248	12	africa	africa	PROPN
ijtc-1471	248	13	.	.	PUNCT
ijtc-1471	249	1	computer	computer	NOUN
ijtc-1471	249	2	science	science	PROPN
ijtc-1471	249	3	&	&	CCONJ
ijtc-1471	249	4	it	it	PRON
ijtc-1471	249	5	research	research	NOUN
ijtc-1471	249	6	journal	journal	NOUN
ijtc-1471	249	7	,	,	PUNCT
ijtc-1471	249	8	5(1	5(1	NUM
ijtc-1471	249	9	)	)	PUNCT
ijtc-1471	249	10	.	.	PUNCT
ijtc-1471	250	1	https://doi.org/10.51594/csitrj.v5i.703	https://doi.org/10.51594/csitrj.v5i.703	PROPN
ijtc-1471	250	2	alm	alm	PROPN
ijtc-1471	250	3	,	,	PUNCT
ijtc-1471	250	4	j.	j.	PROPN
ijtc-1471	250	5	(	(	PUNCT
ijtc-1471	250	6	2021	2021	NUM
ijtc-1471	250	7	)	)	PUNCT
ijtc-1471	250	8	.	.	PUNCT
ijtc-1471	251	1	tax	tax	NOUN
ijtc-1471	251	2	evasion	evasion	NOUN
ijtc-1471	251	3	,	,	PUNCT
ijtc-1471	251	4	technology	technology	NOUN
ijtc-1471	251	5	,	,	PUNCT
ijtc-1471	251	6	and	and	CCONJ
ijtc-1471	251	7	inequality	inequality	NOUN
ijtc-1471	251	8	.	.	PUNCT
ijtc-1471	252	1	economics	economic	NOUN
ijtc-1471	252	2	of	of	ADP
ijtc-1471	252	3	governance	governance	NOUN
ijtc-1471	252	4	,	,	PUNCT
ijtc-1471	252	5	22(4	22(4	NUM
ijtc-1471	252	6	)	)	PUNCT
ijtc-1471	252	7	,	,	PUNCT
ijtc-1471	252	8	321–343	321–343	NUM
ijtc-1471	252	9	.	.	PUNCT
ijtc-1471	253	1	https://doi.org/10.1007/s10101-021-00247-w	https://doi.org/10.1007/s10101-021-00247-w	PROPN
ijtc-1471	253	2	cirera	cirera	PROPN
ijtc-1471	253	3	,	,	PUNCT
ijtc-1471	253	4	x.	x.	NOUN
ijtc-1471	253	5	,	,	PUNCT
ijtc-1471	253	6	comin	comin	NOUN
ijtc-1471	253	7	,	,	PUNCT
ijtc-1471	253	8	d.	d.	PROPN
ijtc-1471	253	9	,	,	PUNCT
ijtc-1471	253	10	&	&	CCONJ
ijtc-1471	253	11	cruz	cruz	PROPN
ijtc-1471	253	12	,	,	PUNCT
ijtc-1471	253	13	m.	m.	NOUN
ijtc-1471	253	14	(	(	PUNCT
ijtc-1471	253	15	n.d	n.d	PROPN
ijtc-1471	253	16	.	.	PROPN
ijtc-1471	253	17	)	)	PUNCT
ijtc-1471	253	18	.	.	PUNCT
ijtc-1471	254	1	bridging	bridge	VERB
ijtc-1471	254	2	the	the	DET
ijtc-1471	254	3	technological	technological	ADJ
ijtc-1471	254	4	divide	divide	NOUN
ijtc-1471	254	5	technology	technology	NOUN
ijtc-1471	254	6	adoption	adoption	NOUN
ijtc-1471	254	7	by	by	ADP
ijtc-1471	254	8	firms	firm	NOUN
ijtc-1471	254	9	in	in	ADP
ijtc-1471	254	10	developing	develop	VERB
ijtc-1471	254	11	countries	country	NOUN
ijtc-1471	254	12	.	.	PUNCT
ijtc-1471	255	1	faccio	faccio	PROPN
ijtc-1471	255	2	,	,	PUNCT
ijtc-1471	255	3	m.	m.	NOUN
ijtc-1471	255	4	,	,	PUNCT
ijtc-1471	255	5	&	&	CCONJ
ijtc-1471	255	6	zingales	zingales	PROPN
ijtc-1471	255	7	,	,	PUNCT
ijtc-1471	255	8	l.	l.	PROPN
ijtc-1471	255	9	(	(	PUNCT
ijtc-1471	255	10	2017	2017	NUM
ijtc-1471	255	11	)	)	PUNCT
ijtc-1471	255	12	.	.	PUNCT
ijtc-1471	256	1	nber	nber	PROPN
ijtc-1471	256	2	working	working	PROPN
ijtc-1471	256	3	paper	paper	PROPN
ijtc-1471	256	4	series	series	PROPN
ijtc-1471	256	5	political	political	ADJ
ijtc-1471	256	6	determinants	determinant	NOUN
ijtc-1471	256	7	of	of	ADP
ijtc-1471	256	8	competition	competition	NOUN
ijtc-1471	256	9	in	in	ADP
ijtc-1471	256	10	the	the	DET
ijtc-1471	256	11	mobile	mobile	ADJ
ijtc-1471	256	12	telecommunication	telecommunication	NOUN
ijtc-1471	256	13	industry	industry	NOUN
ijtc-1471	256	14	.	.	PUNCT
ijtc-1471	257	1	http://www.forbes.com/profile/carlos-slim-helu/?list=billionaires	http://www.forbes.com/profile/carlos-slim-helu/?list=billionaire	NOUN
ijtc-1471	257	2	fink	fink	PROPN
ijtc-1471	257	3	,	,	PUNCT
ijtc-1471	257	4	c.	c.	PROPN
ijtc-1471	257	5	,	,	PUNCT
ijtc-1471	257	6	mattoo	mattoo	NOUN
ijtc-1471	257	7	,	,	PUNCT
ijtc-1471	257	8	a.	a.	NOUN
ijtc-1471	257	9	,	,	PUNCT
ijtc-1471	257	10	&	&	CCONJ
ijtc-1471	257	11	rathindran	rathindran	PROPN
ijtc-1471	257	12	,	,	PUNCT
ijtc-1471	257	13	r.	r.	PROPN
ijtc-1471	257	14	(	(	PUNCT
ijtc-1471	257	15	n.d	n.d	PROPN
ijtc-1471	257	16	.	.	PROPN
ijtc-1471	257	17	)	)	PUNCT
ijtc-1471	257	18	.	.	PUNCT
ijtc-1471	258	1	an	an	DET
ijtc-1471	258	2	assessment	assessment	NOUN
ijtc-1471	258	3	of	of	ADP
ijtc-1471	258	4	telecommunications	telecommunication	NOUN
ijtc-1471	258	5	reform	reform	NOUN
ijtc-1471	258	6	in	in	ADP
ijtc-1471	258	7	developing	develop	VERB
ijtc-1471	258	8	countries	country	NOUN
ijtc-1471	258	9	.	.	PUNCT
ijtc-1471	259	1	http://econ.worldbank.org	http://econ.worldbank.org	ADJ
ijtc-1471	259	2	.	.	PUNCT
ijtc-1471	260	1	foster	foster	PROPN
ijtc-1471	260	2	,	,	PUNCT
ijtc-1471	260	3	v.	v.	ADV
ijtc-1471	260	4	,	,	PUNCT
ijtc-1471	260	5	gorgulu	gorgulu	NOUN
ijtc-1471	260	6	,	,	PUNCT
ijtc-1471	260	7	n.	n.	PROPN
ijtc-1471	260	8	,	,	PUNCT
ijtc-1471	260	9	straub	straub	PROPN
ijtc-1471	260	10	,	,	PUNCT
ijtc-1471	260	11	s.	s.	PROPN
ijtc-1471	260	12	,	,	PUNCT
ijtc-1471	260	13	&	&	CCONJ
ijtc-1471	260	14	vagliasindi	vagliasindi	NOUN
ijtc-1471	260	15	,	,	PUNCT
ijtc-1471	260	16	m.	m.	NOUN
ijtc-1471	260	17	(	(	PUNCT
ijtc-1471	260	18	2023	2023	NUM
ijtc-1471	260	19	)	)	PUNCT
ijtc-1471	260	20	.	.	PUNCT
ijtc-1471	261	1	the	the	DET
ijtc-1471	261	2	impact	impact	NOUN
ijtc-1471	261	3	of	of	ADP
ijtc-1471	261	4	infrastructure	infrastructure	NOUN
ijtc-1471	261	5	on	on	ADP
ijtc-1471	261	6	development	development	NOUN
ijtc-1471	261	7	outcomes	outcome	NOUN
ijtc-1471	261	8	a	a	DET
ijtc-1471	261	9	qualitative	qualitative	ADJ
ijtc-1471	261	10	review	review	NOUN
ijtc-1471	261	11	of	of	ADP
ijtc-1471	261	12	four	four	NUM
ijtc-1471	261	13	decades	decade	NOUN
ijtc-1471	261	14	of	of	ADP
ijtc-1471	261	15	literature	literature	NOUN
ijtc-1471	261	16	.	.	PUNCT
ijtc-1471	262	1	http://www.worldbank.org/prwp	http://www.worldbank.org/prwp	PROPN
ijtc-1471	262	2	.	.	PUNCT
ijtc-1471	263	1	gillwald	gillwald	PROPN
ijtc-1471	263	2	,	,	PUNCT
ijtc-1471	263	3	a.	a.	PROPN
ijtc-1471	263	4	,	,	PUNCT
ijtc-1471	263	5	&	&	CCONJ
ijtc-1471	263	6	mothobi	mothobi	PROPN
ijtc-1471	263	7	,	,	PUNCT
ijtc-1471	263	8	o.	o.	NOUN
ijtc-1471	263	9	(	(	PUNCT
ijtc-1471	263	10	2018	2018	NUM
ijtc-1471	263	11	)	)	PUNCT
ijtc-1471	263	12	.	.	PUNCT
ijtc-1471	264	1	a	a	DET
ijtc-1471	264	2	demand	demand	NOUN
ijtc-1471	264	3	-	-	PUNCT
ijtc-1471	264	4	side	side	NOUN
ijtc-1471	264	5	view	view	NOUN
ijtc-1471	264	6	of	of	ADP
ijtc-1471	264	7	mobile	mobile	ADJ
ijtc-1471	264	8	internet	internet	NOUN
ijtc-1471	264	9	from	from	ADP
ijtc-1471	264	10	10	10	NUM
ijtc-1471	264	11	african	african	ADJ
ijtc-1471	264	12	countries	country	NOUN
ijtc-1471	264	13	.	.	PUNCT
ijtc-1471	265	1	https://researchictafrica.net/2019_after-access_africa-comparative-report/	https://researchictafrica.net/2019_after-access_africa-comparative-report/	PROPN
ijtc-1471	265	2	gillwald	gillwald	NOUN
ijtc-1471	265	3	,	,	PUNCT
ijtc-1471	265	4	a.	a.	NOUN
ijtc-1471	265	5	,	,	PUNCT
ijtc-1471	265	6	odufuwa	odufuwa	ADJ
ijtc-1471	265	7	,	,	PUNCT
ijtc-1471	265	8	f.	f.	PROPN
ijtc-1471	265	9	,	,	PUNCT
ijtc-1471	265	10	&	&	CCONJ
ijtc-1471	265	11	mothobi	mothobi	PROPN
ijtc-1471	265	12	,	,	PUNCT
ijtc-1471	265	13	o.	o.	NOUN
ijtc-1471	265	14	(	(	PUNCT
ijtc-1471	265	15	2017	2017	NUM
ijtc-1471	265	16	)	)	PUNCT
ijtc-1471	265	17	.	.	PUNCT
ijtc-1471	266	1	the	the	DET
ijtc-1471	266	2	state	state	NOUN
ijtc-1471	266	3	of	of	ADP
ijtc-1471	266	4	ict	ict	PROPN
ijtc-1471	266	5	in	in	ADP
ijtc-1471	266	6	nigeria	nigeria	PROPN
ijtc-1471	266	7	.	.	PUNCT
ijtc-1471	267	1	https://researchictafrica.net/after-access-nigeria-state-of-ict-2017/	https://researchictafrica.net/after-access-nigeria-state-of-ict-2017/	PROPN
ijtc-1471	267	2	jung	jung	PROPN
ijtc-1471	267	3	,	,	PUNCT
ijtc-1471	267	4	j.	j.	PROPN
ijtc-1471	267	5	,	,	PUNCT
ijtc-1471	267	6	&	&	CCONJ
ijtc-1471	267	7	katz	katz	PROPN
ijtc-1471	267	8	,	,	PUNCT
ijtc-1471	267	9	r.	r.	PROPN
ijtc-1471	267	10	(	(	PUNCT
ijtc-1471	267	11	2022	2022	NUM
ijtc-1471	267	12	)	)	PUNCT
ijtc-1471	267	13	.	.	PUNCT
ijtc-1471	268	1	spectrum	spectrum	NOUN
ijtc-1471	268	2	flexibility	flexibility	NOUN
ijtc-1471	268	3	and	and	CCONJ
ijtc-1471	268	4	mobile	mobile	ADJ
ijtc-1471	268	5	telecommunications	telecommunication	NOUN
ijtc-1471	268	6	development	development	NOUN
ijtc-1471	268	7	.	.	PUNCT
ijtc-1471	269	1	utilities	utility	NOUN
ijtc-1471	269	2	policy	policy	NOUN
ijtc-1471	269	3	,	,	PUNCT
ijtc-1471	269	4	75	75	NUM
ijtc-1471	269	5	.	.	PUNCT
ijtc-1471	270	1	https://doi.org/10.1016/j.jup.2022.101351	https://doi.org/10.1016/j.jup.2022.101351	PROPN
ijtc-1471	270	2	jung	jung	PROPN
ijtc-1471	270	3	,	,	PUNCT
ijtc-1471	270	4	j.	j.	PROPN
ijtc-1471	270	5	,	,	PUNCT
ijtc-1471	270	6	&	&	CCONJ
ijtc-1471	270	7	melguizo	melguizo	PROPN
ijtc-1471	270	8	,	,	PUNCT
ijtc-1471	270	9	a.	a.	NOUN
ijtc-1471	270	10	(	(	PUNCT
ijtc-1471	270	11	2022	2022	NUM
ijtc-1471	270	12	)	)	PUNCT
ijtc-1471	270	13	.	.	PUNCT
ijtc-1471	271	1	munich	munich	PROPN
ijtc-1471	271	2	personal	personal	PROPN
ijtc-1471	271	3	repec	repec	PROPN
ijtc-1471	271	4	archive	archive	NOUN
ijtc-1471	271	5	rules	rule	NOUN
ijtc-1471	271	6	,	,	PUNCT
ijtc-1471	271	7	institutions	institution	NOUN
ijtc-1471	271	8	,	,	PUNCT
ijtc-1471	271	9	or	or	CCONJ
ijtc-1471	271	10	both	both	PRON
ijtc-1471	271	11	?	?	PUNCT
ijtc-1471	272	1	estimating	estimate	VERB
ijtc-1471	272	2	the	the	DET
ijtc-1471	272	3	drivers	driver	NOUN
ijtc-1471	272	4	of	of	ADP
ijtc-1471	272	5	telecommunication	telecommunication	NOUN
ijtc-1471	272	6	investment	investment	NOUN
ijtc-1471	272	7	in	in	ADP
ijtc-1471	272	8	latin	latin	PROPN
ijtc-1471	272	9	america	america	PROPN
ijtc-1471	272	10	.	.	PUNCT
ijtc-1471	273	1	kgonare	kgonare	PROPN
ijtc-1471	273	2	,	,	PUNCT
ijtc-1471	273	3	m.	m.	NOUN
ijtc-1471	273	4	m.	m.	PROPN
ijtc-1471	273	5	j.	j.	PROPN
ijtc-1471	273	6	g.	g.	PROPN
ijtc-1471	273	7	(	(	PUNCT
ijtc-1471	273	8	2021	2021	NUM
ijtc-1471	273	9	)	)	PUNCT
ijtc-1471	273	10	.	.	PUNCT
ijtc-1471	274	1	the	the	DET
ijtc-1471	274	2	impact	impact	NOUN
ijtc-1471	274	3	of	of	ADP
ijtc-1471	274	4	information	information	NOUN
ijtc-1471	274	5	communication	communication	NOUN
ijtc-1471	274	6	technology	technology	NOUN
ijtc-1471	274	7	on	on	ADP
ijtc-1471	274	8	tax	tax	NOUN
ijtc-1471	274	9	administration	administration	NOUN
ijtc-1471	274	10	:	:	PUNCT
ijtc-1471	274	11	a	a	DET
ijtc-1471	274	12	systematic	systematic	ADJ
ijtc-1471	274	13	review	review	NOUN
ijtc-1471	274	14	.	.	PUNCT
ijtc-1471	275	1	lichter	lichter	PROPN
ijtc-1471	275	2	,	,	PUNCT
ijtc-1471	275	3	a.	a.	NOUN
ijtc-1471	275	4	,	,	PUNCT
ijtc-1471	275	5	löffler	löffler	NOUN
ijtc-1471	275	6	,	,	PUNCT
ijtc-1471	275	7	m.	m.	NOUN
ijtc-1471	275	8	,	,	PUNCT
ijtc-1471	275	9	isphording	isphording	NOUN
ijtc-1471	275	10	,	,	PUNCT
ijtc-1471	275	11	i.	i.	PROPN
ijtc-1471	275	12	e.	e.	PROPN
ijtc-1471	275	13	,	,	PUNCT
ijtc-1471	275	14	nguyen	nguyen	PROPN
ijtc-1471	275	15	,	,	PUNCT
ijtc-1471	275	16	t.-v	t.-v	PROPN
ijtc-1471	275	17	.	.	PUNCT
ijtc-1471	275	18	,	,	PUNCT
ijtc-1471	275	19	pöge	pöge	PROPN
ijtc-1471	275	20	,	,	PUNCT
ijtc-1471	275	21	f.	f.	PROPN
ijtc-1471	275	22	,	,	PUNCT
ijtc-1471	275	23	&	&	CCONJ
ijtc-1471	275	24	siegloch	siegloch	PROPN
ijtc-1471	275	25	,	,	PUNCT
ijtc-1471	275	26	s.	s.	PROPN
ijtc-1471	275	27	(	(	PUNCT
ijtc-1471	275	28	2021	2021	NUM
ijtc-1471	275	29	)	)	PUNCT
ijtc-1471	275	30	.	.	PUNCT
ijtc-1471	276	1	profit	profit	NOUN
ijtc-1471	276	2	taxation	taxation	NOUN
ijtc-1471	276	3	,	,	PUNCT
ijtc-1471	276	4	r&d	r&d	NOUN
ijtc-1471	276	5	spending	spending	NOUN
ijtc-1471	276	6	,	,	PUNCT
ijtc-1471	276	7	and	and	CCONJ
ijtc-1471	276	8	innovation	innovation	NOUN
ijtc-1471	276	9	.	.	PUNCT
ijtc-1471	277	1	www.iza.org	www.iza.org	NUM
ijtc-1471	277	2	makibela	makibela	PROPN
ijtc-1471	277	3	,	,	PUNCT
ijtc-1471	277	4	l.	l.	PROPN
ijtc-1471	277	5	(	(	PUNCT
ijtc-1471	277	6	2020	2020	NUM
ijtc-1471	277	7	)	)	PUNCT
ijtc-1471	277	8	.	.	PUNCT
ijtc-1471	278	1	a	a	DET
ijtc-1471	278	2	review	review	NOUN
ijtc-1471	278	3	of	of	ADP
ijtc-1471	278	4	south	south	PROPN
ijtc-1471	278	5	africa	africa	PROPN
ijtc-1471	278	6	’s	’s	PART
ijtc-1471	278	7	approach	approach	NOUN
ijtc-1471	278	8	to	to	ADP
ijtc-1471	278	9	the	the	DET
ijtc-1471	278	10	digital	digital	ADJ
ijtc-1471	278	11	economy	economy	NOUN
ijtc-1471	278	12	taxation	taxation	NOUN
ijtc-1471	278	13	in	in	ADP
ijtc-1471	278	14	light	light	NOUN
ijtc-1471	278	15	of	of	ADP
ijtc-1471	278	16	international	international	ADJ
ijtc-1471	278	17	developments	development	NOUN
ijtc-1471	278	18	.	.	PUNCT
ijtc-1471	279	1	makochekanwa	makochekanwa	PROPN
ijtc-1471	279	2	,	,	PUNCT
ijtc-1471	279	3	a.	a.	NOUN
ijtc-1471	279	4	(	(	PUNCT
ijtc-1471	279	5	2020	2020	NUM
ijtc-1471	279	6	)	)	PUNCT
ijtc-1471	279	7	.	.	PUNCT
ijtc-1471	280	1	bringing	bring	VERB
ijtc-1471	280	2	rigour	rigour	NOUN
ijtc-1471	280	3	and	and	CCONJ
ijtc-1471	280	4	evidence	evidence	NOUN
ijtc-1471	280	5	to	to	ADP
ijtc-1471	280	6	economic	economic	ADJ
ijtc-1471	280	7	policy	policy	NOUN
ijtc-1471	280	8	making	making	NOUN
ijtc-1471	280	9	in	in	ADP
ijtc-1471	280	10	africa	africa	PROPN
ijtc-1471	280	11	the	the	DET
ijtc-1471	280	12	impact	impact	NOUN
ijtc-1471	280	13	of	of	ADP
ijtc-1471	280	14	regulations	regulation	NOUN
ijtc-1471	280	15	on	on	ADP
ijtc-1471	280	16	investment	investment	NOUN
ijtc-1471	280	17	in	in	ADP
ijtc-1471	280	18	mobile	mobile	ADJ
ijtc-1471	280	19	telephone	telephone	NOUN
ijtc-1471	280	20	infrastructure	infrastructure	NOUN
ijtc-1471	280	21	in	in	ADP
ijtc-1471	280	22	southern	southern	ADJ
ijtc-1471	280	23	african	african	ADJ
ijtc-1471	280	24	development	development	NOUN
ijtc-1471	280	25	community	community	NOUN
ijtc-1471	280	26	countries	country	NOUN
ijtc-1471	280	27	.	.	PUNCT
ijtc-1471	281	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	281	2	https://doi.org/10.51594/csitrj.v5i.703	https://doi.org/10.51594/csitrj.v5i.703	PROPN
ijtc-1471	281	3	http://www.forbes.com/profile/carlos-slim-helu/?list=billionaires	http://www.forbes.com/profile/carlos-slim-helu/?list=billionaire	VERB
ijtc-1471	281	4	http://econ.worldbank.org/	http://econ.worldbank.org/	PRON
ijtc-1471	281	5	http://www.worldbank.org/prwp	http://www.worldbank.org/prwp	X
ijtc-1471	282	1	https://researchictafrica.net/2019_after-access_africa-comparative-report/	https://researchictafrica.net/2019_after-access_africa-comparative-report/	PROPN
ijtc-1471	282	2	https://researchictafrica.net/after-access-nigeria-state-of-ict-2017/	https://researchictafrica.net/after-access-nigeria-state-of-ict-2017/	NOUN
ijtc-1471	282	3	http://www.iza.org/	http://www.iza.org/	VERB
ijtc-1471	282	4	tax	tax	NOUN
ijtc-1471	282	5	impact	impact	NOUN
ijtc-1471	282	6	analysis	analysis	NOUN
ijtc-1471	282	7	in	in	ADP
ijtc-1471	282	8	telecommunications	telecommunications	NOUN
ijtc-1471	282	9	industry	industry	NOUN
ijtc-1471	282	10	among	among	ADP
ijtc-1471	282	11	southern	southern	ADJ
ijtc-1471	282	12	african	african	ADJ
ijtc-1471	282	13	countries	country	NOUN
ijtc-1471	282	14	mpofu	mpofu	PROPN
ijtc-1471	282	15	,	,	PUNCT
ijtc-1471	282	16	swart	swart	PROPN
ijtc-1471	282	17	,	,	PUNCT
ijtc-1471	282	18	and	and	CCONJ
ijtc-1471	282	19	masunda	masunda	NOUN
ijtc-1471	282	20	74	74	NUM
ijtc-1471	282	21	|	|	ADV
ijtc-1471	282	22	ilomata	ilomata	PROPN
ijtc-1471	282	23	international	international	ADJ
ijtc-1471	282	24	journal	journal	NOUN
ijtc-1471	282	25	of	of	ADP
ijtc-1471	282	26	tax	tax	PROPN
ijtc-1471	282	27	&	&	CCONJ
ijtc-1471	282	28	accounting	accounting	PROPN
ijtc-1471	282	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1471	282	30	matheson	matheson	PROPN
ijtc-1471	282	31	,	,	PUNCT
ijtc-1471	282	32	t.	t.	PROPN
ijtc-1471	282	33	,	,	PUNCT
ijtc-1471	282	34	&	&	CCONJ
ijtc-1471	282	35	petit	petit	NOUN
ijtc-1471	282	36	,	,	PUNCT
ijtc-1471	282	37	p.	p.	NOUN
ijtc-1471	282	38	(	(	PUNCT
ijtc-1471	282	39	2017	2017	NUM
ijtc-1471	282	40	)	)	PUNCT
ijtc-1471	282	41	.	.	PUNCT
ijtc-1471	283	1	taxing	tax	VERB
ijtc-1471	283	2	telecommunications	telecommunication	NOUN
ijtc-1471	283	3	in	in	ADP
ijtc-1471	283	4	developing	develop	VERB
ijtc-1471	283	5	countries	country	NOUN
ijtc-1471	283	6	imf	imf	PROPN
ijtc-1471	283	7	working	working	PROPN
ijtc-1471	283	8	paper	paper	PROPN
ijtc-1471	283	9	fiscal	fiscal	PROPN
ijtc-1471	283	10	affairs	affairs	PROPN
ijtc-1471	283	11	department	department	NOUN
ijtc-1471	283	12	taxing	tax	VERB
ijtc-1471	283	13	telecommunications	telecommunication	NOUN
ijtc-1471	283	14	in	in	ADP
ijtc-1471	283	15	developing	develop	VERB
ijtc-1471	283	16	countries	country	NOUN
ijtc-1471	283	17	.	.	PUNCT
ijtc-1471	284	1	matheson	matheson	PROPN
ijtc-1471	284	2	,	,	PUNCT
ijtc-1471	284	3	t.	t.	PROPN
ijtc-1471	284	4	,	,	PUNCT
ijtc-1471	284	5	&	&	CCONJ
ijtc-1471	284	6	petit	petit	NOUN
ijtc-1471	284	7	,	,	PUNCT
ijtc-1471	284	8	p.	p.	NOUN
ijtc-1471	284	9	(	(	PUNCT
ijtc-1471	284	10	2021	2021	NUM
ijtc-1471	284	11	)	)	PUNCT
ijtc-1471	284	12	.	.	PUNCT
ijtc-1471	285	1	taxing	tax	VERB
ijtc-1471	285	2	telecommunications	telecommunication	NOUN
ijtc-1471	285	3	in	in	ADP
ijtc-1471	285	4	developing	develop	VERB
ijtc-1471	285	5	countries	country	NOUN
ijtc-1471	285	6	.	.	PUNCT
ijtc-1471	286	1	international	international	ADJ
ijtc-1471	286	2	tax	tax	NOUN
ijtc-1471	286	3	and	and	CCONJ
ijtc-1471	286	4	public	public	ADJ
ijtc-1471	286	5	finance	finance	NOUN
ijtc-1471	286	6	,	,	PUNCT
ijtc-1471	286	7	28(1	28(1	NOUN
ijtc-1471	286	8	)	)	PUNCT
ijtc-1471	286	9	,	,	PUNCT
ijtc-1471	286	10	248–280	248–280	NUM
ijtc-1471	286	11	.	.	PUNCT
ijtc-1471	287	1	https://doi.org/10.1007/s10797-020-09621-6	https://doi.org/10.1007/s10797-020-09621-6	PROPN
ijtc-1471	287	2	michael	michael	PROPN
ijtc-1471	287	3	,	,	PUNCT
ijtc-1471	287	4	o.	o.	PROPN
ijtc-1471	287	5	(	(	PUNCT
ijtc-1471	287	6	2014	2014	NUM
ijtc-1471	287	7	)	)	PUNCT
ijtc-1471	287	8	.	.	PUNCT
ijtc-1471	288	1	multiple	multiple	ADJ
ijtc-1471	288	2	taxation	taxation	NOUN
ijtc-1471	288	3	as	as	ADP
ijtc-1471	288	4	a	a	DET
ijtc-1471	288	5	bane	bane	NOUN
ijtc-1471	288	6	of	of	ADP
ijtc-1471	288	7	business	business	NOUN
ijtc-1471	288	8	development	development	NOUN
ijtc-1471	288	9	in	in	ADP
ijtc-1471	288	10	nigeria	nigeria	PROPN
ijtc-1471	288	11	.	.	PUNCT
ijtc-1471	289	1	academic	academic	ADJ
ijtc-1471	289	2	journal	journal	NOUN
ijtc-1471	289	3	of	of	ADP
ijtc-1471	289	4	interdisciplinary	interdisciplinary	ADJ
ijtc-1471	289	5	studies	study	NOUN
ijtc-1471	289	6	.	.	PUNCT
ijtc-1471	290	1	https://doi.org/10.5901/ajis.2014.v3n1p121	https://doi.org/10.5901/ajis.2014.v3n1p121	NUM
ijtc-1471	290	2	mpofu	mpofu	PROPN
ijtc-1471	290	3	,	,	PUNCT
ijtc-1471	290	4	f.	f.	PROPN
ijtc-1471	290	5	y.	y.	PROPN
ijtc-1471	290	6	(	(	PUNCT
ijtc-1471	290	7	2021	2021	NUM
ijtc-1471	290	8	)	)	PUNCT
ijtc-1471	290	9	.	.	PUNCT
ijtc-1471	291	1	review	review	NOUN
ijtc-1471	291	2	articles	article	NOUN
ijtc-1471	291	3	:	:	PUNCT
ijtc-1471	291	4	a	a	DET
ijtc-1471	291	5	critical	critical	ADJ
ijtc-1471	291	6	review	review	NOUN
ijtc-1471	291	7	of	of	ADP
ijtc-1471	291	8	the	the	DET
ijtc-1471	291	9	pitfalls	pitfall	NOUN
ijtc-1471	291	10	and	and	CCONJ
ijtc-1471	291	11	guidelines	guideline	NOUN
ijtc-1471	291	12	to	to	PART
ijtc-1471	291	13	effectively	effectively	ADV
ijtc-1471	291	14	conduct	conduct	VERB
ijtc-1471	291	15	and	and	CCONJ
ijtc-1471	291	16	report	report	VERB
ijtc-1471	291	17	reviews	review	NOUN
ijtc-1471	291	18	.	.	PUNCT
ijtc-1471	292	1	www.techniumscience.com	www.techniumscience.com	X
ijtc-1471	292	2	mpofu	mpofu	PROPN
ijtc-1471	292	3	,	,	PUNCT
ijtc-1471	292	4	q.	q.	PROPN
ijtc-1471	292	5	,	,	PUNCT
ijtc-1471	292	6	&	&	CCONJ
ijtc-1471	292	7	nemashakwe	nemashakwe	ADJ
ijtc-1471	292	8	,	,	PUNCT
ijtc-1471	292	9	p.	p.	NOUN
ijtc-1471	292	10	(	(	PUNCT
ijtc-1471	292	11	2023	2023	NUM
ijtc-1471	292	12	)	)	PUNCT
ijtc-1471	292	13	.	.	PUNCT
ijtc-1471	293	1	the	the	DET
ijtc-1471	293	2	role	role	NOUN
ijtc-1471	293	3	of	of	ADP
ijtc-1471	293	4	leadership	leadership	NOUN
ijtc-1471	293	5	in	in	ADP
ijtc-1471	293	6	adopting	adopt	VERB
ijtc-1471	293	7	the	the	DET
ijtc-1471	293	8	fourth	fourth	ADJ
ijtc-1471	293	9	industrial	industrial	ADJ
ijtc-1471	293	10	era	era	NOUN
ijtc-1471	293	11	technologies	technology	NOUN
ijtc-1471	293	12	in	in	ADP
ijtc-1471	293	13	developing	develop	VERB
ijtc-1471	293	14	economies	economy	NOUN
ijtc-1471	293	15	.	.	PUNCT
ijtc-1471	294	1	in	in	ADP
ijtc-1471	294	2	the	the	DET
ijtc-1471	294	3	fountain	fountain	NOUN
ijtc-1471	294	4	-	-	PUNCT
ijtc-1471	294	5	journal	journal	NOUN
ijtc-1471	294	6	of	of	ADP
ijtc-1471	294	7	interdisciplinary	interdisciplinary	ADJ
ijtc-1471	294	8	studies	study	NOUN
ijtc-1471	294	9	(	(	PUNCT
ijtc-1471	294	10	)	)	PUNCT
ijtc-1471	294	11	.	.	PUNCT
ijtc-1471	295	1	nene	nene	PROPN
ijtc-1471	295	2	,	,	PUNCT
ijtc-1471	295	3	p.	p.	PROPN
ijtc-1471	295	4	r.	r.	PROPN
ijtc-1471	295	5	,	,	PUNCT
ijtc-1471	295	6	&	&	CCONJ
ijtc-1471	295	7	moraka	moraka	PROPN
ijtc-1471	295	8	,	,	PUNCT
ijtc-1471	295	9	n.	n.	PROPN
ijtc-1471	295	10	v.	v.	PROPN
ijtc-1471	295	11	(	(	PUNCT
ijtc-1471	295	12	2023	2023	NUM
ijtc-1471	295	13	)	)	PUNCT
ijtc-1471	295	14	.	.	PUNCT
ijtc-1471	296	1	the	the	DET
ijtc-1471	296	2	strategic	strategic	ADJ
ijtc-1471	296	3	impact	impact	NOUN
ijtc-1471	296	4	of	of	ADP
ijtc-1471	296	5	tax	tax	NOUN
ijtc-1471	296	6	regulation	regulation	NOUN
ijtc-1471	296	7	on	on	ADP
ijtc-1471	296	8	the	the	DET
ijtc-1471	296	9	performance	performance	NOUN
ijtc-1471	296	10	of	of	ADP
ijtc-1471	296	11	a	a	DET
ijtc-1471	296	12	telecommunication	telecommunication	NOUN
ijtc-1471	296	13	company	company	NOUN
ijtc-1471	296	14	.	.	PUNCT
ijtc-1471	297	1	corporate	corporate	ADJ
ijtc-1471	297	2	and	and	CCONJ
ijtc-1471	297	3	business	business	NOUN
ijtc-1471	297	4	strategy	strategy	NOUN
ijtc-1471	297	5	review	review	NOUN
ijtc-1471	297	6	,	,	PUNCT
ijtc-1471	297	7	4(4	4(4	NUM
ijtc-1471	297	8	)	)	PUNCT
ijtc-1471	297	9	,	,	PUNCT
ijtc-1471	297	10	369–380	369–380	NUM
ijtc-1471	297	11	.	.	PUNCT
ijtc-1471	298	1	https://doi.org/10.22495/cbsrv4i4siart17	https://doi.org/10.22495/cbsrv4i4siart17	PROPN
ijtc-1471	298	2	okunogbe	okunogbe	NOUN
ijtc-1471	298	3	,	,	PUNCT
ijtc-1471	298	4	o.	o.	PROPN
ijtc-1471	298	5	,	,	PUNCT
ijtc-1471	298	6	&	&	CCONJ
ijtc-1471	298	7	santoro	santoro	PROPN
ijtc-1471	298	8	,	,	PUNCT
ijtc-1471	298	9	f.	f.	PROPN
ijtc-1471	298	10	(	(	PUNCT
ijtc-1471	298	11	2023	2023	NUM
ijtc-1471	298	12	)	)	PUNCT
ijtc-1471	298	13	.	.	PUNCT
ijtc-1471	299	1	increasing	increase	VERB
ijtc-1471	299	2	tax	tax	NOUN
ijtc-1471	299	3	collection	collection	NOUN
ijtc-1471	299	4	in	in	ADP
ijtc-1471	299	5	african	african	ADJ
ijtc-1471	299	6	countries	country	NOUN
ijtc-1471	299	7	:	:	PUNCT
ijtc-1471	299	8	the	the	DET
ijtc-1471	299	9	role	role	NOUN
ijtc-1471	299	10	of	of	ADP
ijtc-1471	299	11	information	information	NOUN
ijtc-1471	299	12	technology	technology	NOUN
ijtc-1471	299	13	.	.	PUNCT
ijtc-1471	300	1	journal	journal	PROPN
ijtc-1471	300	2	of	of	ADP
ijtc-1471	300	3	african	african	ADJ
ijtc-1471	300	4	economies	economy	NOUN
ijtc-1471	300	5	,	,	PUNCT
ijtc-1471	300	6	32	32	NUM
ijtc-1471	300	7	,	,	PUNCT
ijtc-1471	300	8	i57	i57	NOUN
ijtc-1471	300	9	–	–	PUNCT
ijtc-1471	300	10	i83	i83	VERB
ijtc-1471	300	11	.	.	PUNCT
ijtc-1471	301	1	https://doi.org/10.1093/jae/ejac036	https://doi.org/10.1093/jae/ejac036	X
ijtc-1471	301	2	oladele	oladele	PROPN
ijtc-1471	301	3	,	,	PUNCT
ijtc-1471	301	4	o.	o.	PROPN
ijtc-1471	301	5	k.	k.	PROPN
ijtc-1471	301	6	(	(	PUNCT
ijtc-1471	301	7	2024	2024	NUM
ijtc-1471	301	8	)	)	PUNCT
ijtc-1471	301	9	.	.	PUNCT
ijtc-1471	302	1	impact	impact	NOUN
ijtc-1471	302	2	of	of	ADP
ijtc-1471	302	3	telecommunications	telecommunication	NOUN
ijtc-1471	302	4	on	on	ADP
ijtc-1471	302	5	global	global	ADJ
ijtc-1471	302	6	economic	economic	ADJ
ijtc-1471	302	7	development	development	NOUN
ijtc-1471	302	8	.	.	PUNCT
ijtc-1471	303	1	https://www.researchgate.net/publication/384964715	https://www.researchgate.net/publication/384964715	NOUN
ijtc-1471	303	2	postal	postal	ADJ
ijtc-1471	303	3	and	and	CCONJ
ijtc-1471	303	4	telecommunications	telecommunication	NOUN
ijtc-1471	303	5	regulatory	regulatory	ADJ
ijtc-1471	303	6	authority	authority	NOUN
ijtc-1471	303	7	of	of	ADP
ijtc-1471	303	8	zimbabwe	zimbabwe	X
ijtc-1471	303	9	(	(	PUNCT
ijtc-1471	303	10	potraz	potraz	NOUN
ijtc-1471	303	11	)	)	PUNCT
ijtc-1471	303	12	abridged	abridge	VERB
ijtc-1471	303	13	postal	postal	PROPN
ijtc-1471	303	14	&	&	CCONJ
ijtc-1471	303	15	telecommunications	telecommunications	PROPN
ijtc-1471	303	16	sector	sector	NOUN
ijtc-1471	303	17	performance	performance	NOUN
ijtc-1471	303	18	report	report	NOUN
ijtc-1471	303	19	second	second	ADJ
ijtc-1471	303	20	quarter	quarter	NOUN
ijtc-1471	303	21	.	.	PUNCT
ijtc-1471	304	1	(	(	PUNCT
ijtc-1471	304	2	2022	2022	NUM
ijtc-1471	304	3	)	)	PUNCT
ijtc-1471	304	4	.	.	PUNCT
ijtc-1471	305	1	reforming	reform	VERB
ijtc-1471	305	2	mobile	mobile	ADJ
ijtc-1471	305	3	sector	sector	NOUN
ijtc-1471	305	4	taxation	taxation	NOUN
ijtc-1471	305	5	in	in	ADP
ijtc-1471	305	6	zambia	zambia	PROPN
ijtc-1471	305	7	:	:	PUNCT
ijtc-1471	305	8	promoting	promote	VERB
ijtc-1471	305	9	economic	economic	ADJ
ijtc-1471	305	10	and	and	CCONJ
ijtc-1471	305	11	social	social	ADJ
ijtc-1471	305	12	development	development	NOUN
ijtc-1471	305	13	through	through	ADP
ijtc-1471	305	14	a	a	DET
ijtc-1471	305	15	more	more	ADV
ijtc-1471	305	16	efficient	efficient	ADJ
ijtc-1471	305	17	tax	tax	NOUN
ijtc-1471	305	18	system	system	NOUN
ijtc-1471	305	19	about	about	ADP
ijtc-1471	305	20	the	the	DET
ijtc-1471	305	21	gsma	gsma	NOUN
ijtc-1471	305	22	.	.	PUNCT
ijtc-1471	306	1	(	(	PUNCT
ijtc-1471	306	2	2018	2018	NUM
ijtc-1471	306	3	)	)	PUNCT
ijtc-1471	306	4	.	.	PUNCT
ijtc-1471	307	1	www.gsma.com	www.gsma.com	PROPN
ijtc-1471	307	2	sars	sars	PROPN
ijtc-1471	307	3	.	.	PUNCT
ijtc-1471	308	1	(	(	PUNCT
ijtc-1471	308	2	2024	2024	NUM
ijtc-1471	308	3	)	)	PUNCT
ijtc-1471	308	4	.	.	PUNCT
ijtc-1471	309	1	taxation	taxation	NOUN
ijtc-1471	309	2	in	in	ADP
ijtc-1471	309	3	south	south	PROPN
ijtc-1471	309	4	africa	africa	PROPN
ijtc-1471	309	5	.	.	PUNCT
ijtc-1471	310	1	www.sars.gov.za	www.sars.gov.za	ADJ
ijtc-1471	310	2	sebele	sebele	NOUN
ijtc-1471	310	3	-	-	PUNCT
ijtc-1471	310	4	mpofu	mpofu	NOUN
ijtc-1471	310	5	,	,	PUNCT
ijtc-1471	310	6	f.	f.	PROPN
ijtc-1471	310	7	,	,	PUNCT
ijtc-1471	310	8	mashiri	mashiri	PROPN
ijtc-1471	310	9	,	,	PUNCT
ijtc-1471	310	10	e.	e.	PROPN
ijtc-1471	310	11	,	,	PUNCT
ijtc-1471	310	12	&	&	CCONJ
ijtc-1471	310	13	schwartz	schwartz	PROPN
ijtc-1471	310	14	,	,	PUNCT
ijtc-1471	310	15	s.	s.	PROPN
ijtc-1471	310	16	c.	c.	PROPN
ijtc-1471	310	17	(	(	PUNCT
ijtc-1471	310	18	2021	2021	NUM
ijtc-1471	310	19	)	)	PUNCT
ijtc-1471	310	20	.	.	PUNCT
ijtc-1471	311	1	an	an	DET
ijtc-1471	311	2	exposition	exposition	NOUN
ijtc-1471	311	3	of	of	ADP
ijtc-1471	311	4	transfer	transfer	NOUN
ijtc-1471	311	5	pricing	pricing	NOUN
ijtc-1471	311	6	motives	motive	NOUN
ijtc-1471	311	7	,	,	PUNCT
ijtc-1471	311	8	strategies	strategy	NOUN
ijtc-1471	311	9	and	and	CCONJ
ijtc-1471	311	10	their	their	PRON
ijtc-1471	311	11	implementation	implementation	NOUN
ijtc-1471	311	12	in	in	ADP
ijtc-1471	311	13	tax	tax	NOUN
ijtc-1471	311	14	avoidance	avoidance	NOUN
ijtc-1471	311	15	by	by	ADP
ijtc-1471	311	16	mnes	mne	NOUN
ijtc-1471	311	17	in	in	ADP
ijtc-1471	311	18	developing	develop	VERB
ijtc-1471	311	19	countries	country	NOUN
ijtc-1471	311	20	.	.	PUNCT
ijtc-1471	312	1	cogent	cogent	ADJ
ijtc-1471	312	2	business	business	NOUN
ijtc-1471	312	3	and	and	CCONJ
ijtc-1471	312	4	management	management	NOUN
ijtc-1471	312	5	,	,	PUNCT
ijtc-1471	312	6	8(1	8(1	NOUN
ijtc-1471	312	7	)	)	PUNCT
ijtc-1471	312	8	.	.	PUNCT
ijtc-1471	313	1	https://doi.org/10.1080/23311975.2021.1944007	https://doi.org/10.1080/23311975.2021.1944007	PROPN
ijtc-1471	313	2	snyder	snyder	PROPN
ijtc-1471	313	3	,	,	PUNCT
ijtc-1471	313	4	h.	h.	PROPN
ijtc-1471	313	5	(	(	PUNCT
ijtc-1471	313	6	2019	2019	NUM
ijtc-1471	313	7	)	)	PUNCT
ijtc-1471	313	8	.	.	PUNCT
ijtc-1471	314	1	literature	literature	NOUN
ijtc-1471	314	2	review	review	PROPN
ijtc-1471	314	3	as	as	ADP
ijtc-1471	314	4	a	a	DET
ijtc-1471	314	5	research	research	NOUN
ijtc-1471	314	6	methodology	methodology	NOUN
ijtc-1471	314	7	:	:	PUNCT
ijtc-1471	314	8	an	an	DET
ijtc-1471	314	9	overview	overview	NOUN
ijtc-1471	314	10	and	and	CCONJ
ijtc-1471	314	11	guidelines	guideline	NOUN
ijtc-1471	314	12	.	.	PUNCT
ijtc-1471	315	1	journal	journal	NOUN
ijtc-1471	315	2	of	of	ADP
ijtc-1471	315	3	business	business	NOUN
ijtc-1471	315	4	research	research	NOUN
ijtc-1471	315	5	,	,	PUNCT
ijtc-1471	315	6	104	104	NUM
ijtc-1471	315	7	,	,	PUNCT
ijtc-1471	315	8	333–339	333–339	NUM
ijtc-1471	315	9	.	.	PUNCT
ijtc-1471	316	1	https://doi.org/10.1016/j.jbusres.2019.07.039	https://doi.org/10.1016/j.jbusres.2019.07.039	PROPN
ijtc-1471	316	2	sutherland	sutherland	PROPN
ijtc-1471	316	3	,	,	PUNCT
ijtc-1471	316	4	e.	e.	PROPN
ijtc-1471	316	5	(	(	PUNCT
ijtc-1471	316	6	2022	2022	NUM
ijtc-1471	316	7	)	)	PUNCT
ijtc-1471	316	8	.	.	PUNCT
ijtc-1471	317	1	telecommunications	telecommunication	NOUN
ijtc-1471	317	2	in	in	ADP
ijtc-1471	317	3	south	south	PROPN
ijtc-1471	317	4	africa	africa	PROPN
ijtc-1471	317	5	:	:	PUNCT
ijtc-1471	317	6	enforcement	enforcement	NOUN
ijtc-1471	317	7	of	of	ADP
ijtc-1471	317	8	competition	competition	NOUN
ijtc-1471	317	9	.	.	PUNCT
ijtc-1471	318	1	http://twitter.com/sutherla	http://twitter.com/sutherla	PROPN
ijtc-1471	318	2	taxing	tax	VERB
ijtc-1471	318	3	mobile	mobile	ADJ
ijtc-1471	318	4	connectivity	connectivity	NOUN
ijtc-1471	318	5	in	in	ADP
ijtc-1471	318	6	sub	sub	ADJ
ijtc-1471	318	7	-	-	ADJ
ijtc-1471	318	8	saharan	saharan	ADJ
ijtc-1471	318	9	africa	africa	PROPN
ijtc-1471	318	10	a	a	DET
ijtc-1471	318	11	review	review	NOUN
ijtc-1471	318	12	of	of	ADP
ijtc-1471	318	13	mobile	mobile	ADJ
ijtc-1471	318	14	sector	sector	NOUN
ijtc-1471	318	15	taxation	taxation	NOUN
ijtc-1471	318	16	and	and	CCONJ
ijtc-1471	318	17	its	its	PRON
ijtc-1471	318	18	impact	impact	NOUN
ijtc-1471	318	19	on	on	ADP
ijtc-1471	318	20	digital	digital	ADJ
ijtc-1471	318	21	inclusion	inclusion	NOUN
ijtc-1471	318	22	.	.	PUNCT
ijtc-1471	319	1	(	(	PUNCT
ijtc-1471	319	2	2017	2017	NUM
ijtc-1471	319	3	)	)	PUNCT
ijtc-1471	319	4	.	.	PUNCT
ijtc-1471	320	1	www.gsmaintelligence.com	www.gsmaintelligence.com	PROPN
ijtc-1471	320	2	tuerck	tuerck	PROPN
ijtc-1471	320	3	,	,	PUNCT
ijtc-1471	320	4	d.	d.	PROPN
ijtc-1471	320	5	,	,	PUNCT
ijtc-1471	320	6	bachman	bachman	PROPN
ijtc-1471	320	7	,	,	PUNCT
ijtc-1471	320	8	p.	p.	PROPN
ijtc-1471	320	9	,	,	PUNCT
ijtc-1471	320	10	titch	titch	PROPN
ijtc-1471	320	11	,	,	PUNCT
ijtc-1471	320	12	s.	s.	PROPN
ijtc-1471	320	13	,	,	PUNCT
ijtc-1471	320	14	&	&	CCONJ
ijtc-1471	320	15	rutledge	rutledge	PROPN
ijtc-1471	320	16	,	,	PUNCT
ijtc-1471	320	17	j.	j.	PROPN
ijtc-1471	320	18	(	(	PUNCT
ijtc-1471	320	19	2007	2007	NUM
ijtc-1471	320	20	)	)	PUNCT
ijtc-1471	320	21	.	.	PUNCT
ijtc-1471	321	1	#	#	SYM
ijtc-1471	321	2	113	113	NUM
ijtc-1471	321	3	-	-	PUNCT
ijtc-1471	321	4	taxes	taxis	NOUN
ijtc-1471	321	5	and	and	CCONJ
ijtc-1471	321	6	fees	fee	NOUN
ijtc-1471	321	7	on	on	ADP
ijtc-1471	321	8	communication	communication	NOUN
ijtc-1471	321	9	services	service	NOUN
ijtc-1471	321	10	.	.	PUNCT
ijtc-1471	322	1	www.heartland.org	www.heartland.org	PROPN
ijtc-1471	322	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1471	322	3	https://doi.org/10.1007/s10797-020-09621-6	https://doi.org/10.1007/s10797-020-09621-6	PROPN
ijtc-1471	323	1	https://doi.org/10.5901/ajis.2014.v3n1p121	https://doi.org/10.5901/ajis.2014.v3n1p121	PROPN
ijtc-1471	323	2	http://www.techniumscience.com/	http://www.techniumscience.com/	NOUN
ijtc-1471	323	3	https://doi.org/10.22495/cbsrv4i4siart17	https://doi.org/10.22495/cbsrv4i4siart17	PROPN
ijtc-1471	323	4	https://www.researchgate.net/publication/384964715	https://www.researchgate.net/publication/384964715	NOUN
ijtc-1471	323	5	http://www.gsma.com/	http://www.gsma.com/	NOUN
ijtc-1471	323	6	http://twitter.com/sutherla	http://twitter.com/sutherla	PROPN
ijtc-1471	323	7	http://www.gsmaintelligence.com/	http://www.gsmaintelligence.com/	NOUN