id	sid	tid	token	lemma	pos
ijtc-1522	1	1	the	the	DET
ijtc-1522	1	2	illomata	illomata	PROPN
ijtc-1522	1	3	international	international	PROPN
ijtc-1522	1	4	journal	journal	PROPN
ijtc-1522	1	5	of	of	ADP
ijtc-1522	1	6	management	management	NOUN
ijtc-1522	1	7	ilomata	ilomata	PROPN
ijtc-1522	1	8	international	international	ADJ
ijtc-1522	1	9	journal	journal	NOUN
ijtc-1522	1	10	of	of	ADP
ijtc-1522	1	11	tax	tax	PROPN
ijtc-1522	1	12	&	&	CCONJ
ijtc-1522	1	13	accounting	account	VERB
ijtc-1522	1	14	p	p	PROPN
ijtc-1522	1	15	-	-	PUNCT
ijtc-1522	1	16	issn	issn	NOUN
ijtc-1522	1	17	:	:	PUNCT
ijtc-1522	1	18	2714	2714	NUM
ijtc-1522	1	19	-	-	SYM
ijtc-1522	1	20	9838	9838	NUM
ijtc-1522	1	21	;	;	PUNCT
ijtc-1522	1	22	e	e	X
ijtc-1522	1	23	-	-	PUNCT
ijtc-1522	1	24	issn	issn	NOUN
ijtc-1522	1	25	:	:	PUNCT
ijtc-1522	1	26	2714	2714	NUM
ijtc-1522	1	27	-	-	SYM
ijtc-1522	1	28	9846	9846	NUM
ijtc-1522	1	29	volume	volume	NOUN
ijtc-1522	1	30	5	5	NUM
ijtc-1522	1	31	,	,	PUNCT
ijtc-1522	1	32	issue	issue	NOUN
ijtc-1522	1	33	3	3	NUM
ijtc-1522	1	34	july	july	PROPN
ijtc-1522	1	35	2024	2024	NUM
ijtc-1522	1	36	page	page	NOUN
ijtc-1522	1	37	no	no	NOUN
ijtc-1522	1	38	.	.	NOUN
ijtc-1522	1	39	952	952	NUM
ijtc-1522	1	40	–	–	PUNCT
ijtc-1522	1	41	969	969	NUM
ijtc-1522	1	42	952	952	NUM
ijtc-1522	1	43	|	|	ADV
ijtc-1522	1	44	ilomata	ilomata	PROPN
ijtc-1522	1	45	international	international	ADJ
ijtc-1522	1	46	journal	journal	NOUN
ijtc-1522	1	47	of	of	ADP
ijtc-1522	1	48	tax	tax	PROPN
ijtc-1522	1	49	&	&	CCONJ
ijtc-1522	1	50	accounting	account	VERB
ijtc-1522	1	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	1	52	evaluating	evaluate	VERB
ijtc-1522	1	53	an	an	DET
ijtc-1522	1	54	optimal	optimal	ADJ
ijtc-1522	1	55	corporate	corporate	ADJ
ijtc-1522	1	56	income	income	NOUN
ijtc-1522	1	57	tax	tax	NOUN
ijtc-1522	1	58	system	system	NOUN
ijtc-1522	1	59	for	for	ADP
ijtc-1522	1	60	harmonization	harmonization	NOUN
ijtc-1522	1	61	in	in	ADP
ijtc-1522	1	62	the	the	DET
ijtc-1522	1	63	african	african	PROPN
ijtc-1522	1	64	union	union	PROPN
ijtc-1522	1	65	samuel	samuel	PROPN
ijtc-1522	1	66	john	john	PROPN
ijtc-1522	1	67	chiromo1	chiromo1	PROPN
ijtc-1522	1	68	,	,	PUNCT
ijtc-1522	1	69	danie	danie	PROPN
ijtc-1522	1	70	schutte2	schutte2	PROPN
ijtc-1522	1	71	12north	12north	NUM
ijtc-1522	1	72	-	-	PUNCT
ijtc-1522	1	73	west	west	PROPN
ijtc-1522	1	74	university	university	PROPN
ijtc-1522	1	75	,	,	PUNCT
ijtc-1522	1	76	south	south	PROPN
ijtc-1522	1	77	africa	africa	PROPN
ijtc-1522	1	78	correspondent	correspondent	NOUN
ijtc-1522	1	79	:	:	PUNCT
ijtc-1522	1	80	echirosj@unisa.ac.za1	echirosj@unisa.ac.za1	PUNCT
ijtc-1522	1	81	received	receive	VERB
ijtc-1522	1	82	:	:	PUNCT
ijtc-1522	1	83	april	april	PROPN
ijtc-1522	1	84	2	2	NUM
ijtc-1522	1	85	,	,	PUNCT
ijtc-1522	1	86	2024	2024	NUM
ijtc-1522	1	87	accepted	accept	VERB
ijtc-1522	1	88	:	:	PUNCT
ijtc-1522	1	89	july	july	PROPN
ijtc-1522	1	90	20	20	NUM
ijtc-1522	1	91	,	,	PUNCT
ijtc-1522	1	92	2024	2024	NUM
ijtc-1522	1	93	published	publish	VERB
ijtc-1522	1	94	:	:	PUNCT
ijtc-1522	1	95	july	july	PROPN
ijtc-1522	1	96	31	31	NUM
ijtc-1522	1	97	,	,	PUNCT
ijtc-1522	1	98	2024	2024	NUM
ijtc-1522	1	99	citation	citation	NOUN
ijtc-1522	1	100	:	:	PUNCT
ijtc-1522	2	1	chiromo	chiromo	ADJ
ijtc-1522	2	2	,	,	PUNCT
ijtc-1522	2	3	s.	s.	PROPN
ijtc-1522	2	4	j.	j.	PROPN
ijtc-1522	2	5	,	,	PUNCT
ijtc-1522	2	6	&	&	CCONJ
ijtc-1522	2	7	schutte	schutte	PROPN
ijtc-1522	2	8	,	,	PUNCT
ijtc-1522	2	9	d.	d.	PROPN
ijtc-1522	2	10	(	(	PUNCT
ijtc-1522	2	11	2024	2024	NUM
ijtc-1522	2	12	)	)	PUNCT
ijtc-1522	2	13	.	.	PUNCT
ijtc-1522	3	1	evaluating	evaluate	VERB
ijtc-1522	3	2	an	an	DET
ijtc-1522	3	3	optimal	optimal	ADJ
ijtc-1522	3	4	corporate	corporate	ADJ
ijtc-1522	3	5	income	income	NOUN
ijtc-1522	3	6	tax	tax	NOUN
ijtc-1522	3	7	for	for	ADP
ijtc-1522	3	8	harmonization	harmonization	NOUN
ijtc-1522	3	9	in	in	ADP
ijtc-1522	3	10	the	the	DET
ijtc-1522	3	11	african	african	PROPN
ijtc-1522	3	12	union	union	PROPN
ijtc-1522	3	13	.	.	PUNCT
ijtc-1522	4	1	ilomata	ilomata	PROPN
ijtc-1522	4	2	international	international	ADJ
ijtc-1522	4	3	journal	journal	NOUN
ijtc-1522	4	4	of	of	ADP
ijtc-1522	4	5	tax	tax	NOUN
ijtc-1522	4	6	and	and	CCONJ
ijtc-1522	4	7	accounting	accounting	NOUN
ijtc-1522	4	8	,	,	PUNCT
ijtc-1522	4	9	5(3	5(3	NUM
ijtc-1522	4	10	)	)	PUNCT
ijtc-1522	4	11	,	,	PUNCT
ijtc-1522	4	12	952	952	NUM
ijtc-1522	4	13	–	–	PUNCT
ijtc-1522	4	14	969	969	NUM
ijtc-1522	4	15	.	.	PUNCT
ijtc-1522	5	1	https://doi.org/10.61194/ijtc.v5i3.1522	https://doi.org/10.61194/ijtc.v5i3.1522	ADJ
ijtc-1522	5	2	abstract	abstract	NOUN
ijtc-1522	5	3	:	:	PUNCT
ijtc-1522	5	4	harmonizing	harmonize	VERB
ijtc-1522	5	5	corporate	corporate	ADJ
ijtc-1522	5	6	income	income	NOUN
ijtc-1522	5	7	tax	tax	NOUN
ijtc-1522	5	8	(	(	PUNCT
ijtc-1522	5	9	cit	cit	PROPN
ijtc-1522	5	10	)	)	PUNCT
ijtc-1522	5	11	is	be	AUX
ijtc-1522	5	12	spotlighted	spotlight	VERB
ijtc-1522	5	13	in	in	ADP
ijtc-1522	5	14	economic	economic	ADJ
ijtc-1522	5	15	integration	integration	NOUN
ijtc-1522	5	16	debates	debate	NOUN
ijtc-1522	5	17	.	.	PUNCT
ijtc-1522	6	1	these	these	DET
ijtc-1522	6	2	debates	debate	NOUN
ijtc-1522	6	3	have	have	AUX
ijtc-1522	6	4	reached	reach	VERB
ijtc-1522	6	5	no	no	DET
ijtc-1522	6	6	consensus	consensus	NOUN
ijtc-1522	6	7	regarding	regard	VERB
ijtc-1522	6	8	the	the	DET
ijtc-1522	6	9	best	good	ADJ
ijtc-1522	6	10	cit	cit	ADJ
ijtc-1522	6	11	system	system	NOUN
ijtc-1522	6	12	to	to	PART
ijtc-1522	6	13	be	be	AUX
ijtc-1522	6	14	adopted	adopt	VERB
ijtc-1522	6	15	in	in	ADP
ijtc-1522	6	16	various	various	ADJ
ijtc-1522	6	17	economic	economic	ADJ
ijtc-1522	6	18	integrations	integration	NOUN
ijtc-1522	6	19	,	,	PUNCT
ijtc-1522	6	20	including	include	VERB
ijtc-1522	6	21	the	the	DET
ijtc-1522	6	22	african	african	PROPN
ijtc-1522	6	23	union	union	PROPN
ijtc-1522	6	24	(	(	PUNCT
ijtc-1522	6	25	au	au	PROPN
ijtc-1522	6	26	)	)	PUNCT
ijtc-1522	6	27	.	.	PUNCT
ijtc-1522	7	1	this	this	DET
ijtc-1522	7	2	study	study	NOUN
ijtc-1522	7	3	aimed	aim	VERB
ijtc-1522	7	4	to	to	PART
ijtc-1522	7	5	determine	determine	VERB
ijtc-1522	7	6	the	the	DET
ijtc-1522	7	7	best	good	ADJ
ijtc-1522	7	8	tax	tax	NOUN
ijtc-1522	7	9	system	system	NOUN
ijtc-1522	7	10	for	for	ADP
ijtc-1522	7	11	cit	cit	ADJ
ijtc-1522	7	12	harmonisation	harmonisation	NOUN
ijtc-1522	7	13	in	in	ADP
ijtc-1522	7	14	the	the	DET
ijtc-1522	7	15	au	au	PROPN
ijtc-1522	7	16	.	.	PUNCT
ijtc-1522	8	1	the	the	DET
ijtc-1522	8	2	study	study	NOUN
ijtc-1522	8	3	adopted	adopt	VERB
ijtc-1522	8	4	a	a	DET
ijtc-1522	8	5	qualitative	qualitative	ADJ
ijtc-1522	8	6	research	research	NOUN
ijtc-1522	8	7	method	method	NOUN
ijtc-1522	8	8	by	by	ADP
ijtc-1522	8	9	collecting	collect	VERB
ijtc-1522	8	10	data	datum	NOUN
ijtc-1522	8	11	through	through	ADP
ijtc-1522	8	12	interviews	interview	NOUN
ijtc-1522	8	13	.	.	PUNCT
ijtc-1522	9	1	the	the	DET
ijtc-1522	9	2	study	study	NOUN
ijtc-1522	9	3	used	use	VERB
ijtc-1522	9	4	purposive	purposive	NOUN
ijtc-1522	9	5	sampling	sampling	NOUN
ijtc-1522	9	6	to	to	PART
ijtc-1522	9	7	identify	identify	VERB
ijtc-1522	9	8	30	30	NUM
ijtc-1522	9	9	participants	participant	NOUN
ijtc-1522	9	10	drawn	draw	VERB
ijtc-1522	9	11	from	from	ADP
ijtc-1522	9	12	the	the	DET
ijtc-1522	9	13	african	african	ADJ
ijtc-1522	9	14	tax	tax	PROPN
ijtc-1522	9	15	administration	administration	PROPN
ijtc-1522	9	16	forum	forum	PROPN
ijtc-1522	9	17	(	(	PUNCT
ijtc-1522	9	18	ataf	ataf	ADV
ijtc-1522	9	19	)	)	PUNCT
ijtc-1522	9	20	and	and	CCONJ
ijtc-1522	9	21	large	large	ADJ
ijtc-1522	9	22	international	international	ADJ
ijtc-1522	9	23	accounting	accounting	NOUN
ijtc-1522	9	24	firms	firm	NOUN
ijtc-1522	9	25	,	,	PUNCT
ijtc-1522	9	26	namely	namely	ADV
ijtc-1522	9	27	kpmg	kpmg	PROPN
ijtc-1522	9	28	,	,	PUNCT
ijtc-1522	9	29	pwc	pwc	PROPN
ijtc-1522	9	30	and	and	CCONJ
ijtc-1522	9	31	deloitte	deloitte	PROPN
ijtc-1522	9	32	.	.	PUNCT
ijtc-1522	10	1	the	the	DET
ijtc-1522	10	2	study	study	NOUN
ijtc-1522	10	3	revealed	reveal	VERB
ijtc-1522	10	4	that	that	SCONJ
ijtc-1522	10	5	a	a	DET
ijtc-1522	10	6	new	new	ADJ
ijtc-1522	10	7	system	system	NOUN
ijtc-1522	10	8	called	call	VERB
ijtc-1522	10	9	the	the	DET
ijtc-1522	10	10	africa	africa	PROPN
ijtc-1522	10	11	hybrid	hybrid	ADJ
ijtc-1522	10	12	tax	tax	NOUN
ijtc-1522	10	13	system	system	NOUN
ijtc-1522	10	14	or	or	CCONJ
ijtc-1522	10	15	the	the	DET
ijtc-1522	10	16	africa	africa	PROPN
ijtc-1522	10	17	blended	blend	VERB
ijtc-1522	10	18	tax	tax	NOUN
ijtc-1522	10	19	system	system	NOUN
ijtc-1522	10	20	should	should	AUX
ijtc-1522	10	21	be	be	AUX
ijtc-1522	10	22	implemented	implement	VERB
ijtc-1522	10	23	for	for	ADP
ijtc-1522	10	24	effective	effective	ADJ
ijtc-1522	10	25	and	and	CCONJ
ijtc-1522	10	26	efficient	efficient	ADJ
ijtc-1522	10	27	cit	cit	ADJ
ijtc-1522	10	28	harmonisation	harmonisation	NOUN
ijtc-1522	10	29	in	in	ADP
ijtc-1522	10	30	the	the	DET
ijtc-1522	10	31	au	au	PROPN
ijtc-1522	10	32	.	.	PUNCT
ijtc-1522	11	1	this	this	DET
ijtc-1522	11	2	system	system	NOUN
ijtc-1522	11	3	should	should	AUX
ijtc-1522	11	4	address	address	VERB
ijtc-1522	11	5	the	the	DET
ijtc-1522	11	6	shortcomings	shortcoming	NOUN
ijtc-1522	11	7	of	of	ADP
ijtc-1522	11	8	both	both	CCONJ
ijtc-1522	11	9	the	the	DET
ijtc-1522	11	10	classical	classical	ADJ
ijtc-1522	11	11	and	and	CCONJ
ijtc-1522	11	12	the	the	DET
ijtc-1522	11	13	imputation	imputation	NOUN
ijtc-1522	11	14	tax	tax	NOUN
ijtc-1522	11	15	systems	system	NOUN
ijtc-1522	11	16	.	.	PUNCT
ijtc-1522	12	1	the	the	DET
ijtc-1522	12	2	study	study	NOUN
ijtc-1522	12	3	recommended	recommend	VERB
ijtc-1522	12	4	that	that	SCONJ
ijtc-1522	12	5	technology	technology	NOUN
ijtc-1522	12	6	and	and	CCONJ
ijtc-1522	12	7	adequate	adequate	ADJ
ijtc-1522	12	8	resources	resource	NOUN
ijtc-1522	12	9	are	be	AUX
ijtc-1522	12	10	crucial	crucial	ADJ
ijtc-1522	12	11	for	for	ADP
ijtc-1522	12	12	successfully	successfully	ADV
ijtc-1522	12	13	implementing	implement	VERB
ijtc-1522	12	14	the	the	DET
ijtc-1522	12	15	african	african	ADJ
ijtc-1522	12	16	hybrid	hybrid	ADJ
ijtc-1522	12	17	tax	tax	NOUN
ijtc-1522	12	18	system	system	NOUN
ijtc-1522	12	19	.	.	PUNCT
ijtc-1522	13	1	therefore	therefore	ADV
ijtc-1522	13	2	,	,	PUNCT
ijtc-1522	13	3	member	member	NOUN
ijtc-1522	13	4	states	state	NOUN
ijtc-1522	13	5	should	should	AUX
ijtc-1522	13	6	jointly	jointly	ADV
ijtc-1522	13	7	invest	invest	VERB
ijtc-1522	13	8	in	in	ADP
ijtc-1522	13	9	technology	technology	NOUN
ijtc-1522	13	10	and	and	CCONJ
ijtc-1522	13	11	resources	resource	NOUN
ijtc-1522	13	12	to	to	PART
ijtc-1522	13	13	facilitate	facilitate	VERB
ijtc-1522	13	14	the	the	DET
ijtc-1522	13	15	implementation	implementation	NOUN
ijtc-1522	13	16	of	of	ADP
ijtc-1522	13	17	the	the	DET
ijtc-1522	13	18	african	african	ADJ
ijtc-1522	13	19	hybrid	hybrid	ADJ
ijtc-1522	13	20	tax	tax	NOUN
ijtc-1522	13	21	system	system	NOUN
ijtc-1522	13	22	for	for	ADP
ijtc-1522	13	23	cit	cit	ADJ
ijtc-1522	13	24	harmonisation	harmonisation	NOUN
ijtc-1522	13	25	in	in	ADP
ijtc-1522	13	26	the	the	DET
ijtc-1522	13	27	au	au	PROPN
ijtc-1522	13	28	.	.	PUNCT
ijtc-1522	14	1	keywords	keyword	NOUN
ijtc-1522	14	2	:	:	PUNCT
ijtc-1522	14	3	corporate	corporate	ADJ
ijtc-1522	14	4	income	income	NOUN
ijtc-1522	14	5	tax	tax	NOUN
ijtc-1522	14	6	,	,	PUNCT
ijtc-1522	14	7	tax	tax	NOUN
ijtc-1522	14	8	harmonisation	harmonisation	NOUN
ijtc-1522	14	9	,	,	PUNCT
ijtc-1522	14	10	classical	classical	ADJ
ijtc-1522	14	11	tax	tax	NOUN
ijtc-1522	14	12	system	system	NOUN
ijtc-1522	14	13	,	,	PUNCT
ijtc-1522	14	14	imputation	imputation	NOUN
ijtc-1522	14	15	tax	tax	NOUN
ijtc-1522	14	16	system	system	NOUN
ijtc-1522	14	17	,	,	PUNCT
ijtc-1522	14	18	african	african	ADJ
ijtc-1522	14	19	union	union	NOUN
ijtc-1522	14	20	.	.	PUNCT
ijtc-1522	15	1	this	this	PRON
ijtc-1522	15	2	is	be	AUX
ijtc-1522	15	3	an	an	DET
ijtc-1522	15	4	open	open	ADJ
ijtc-1522	15	5	-	-	PUNCT
ijtc-1522	15	6	access	access	NOUN
ijtc-1522	15	7	article	article	NOUN
ijtc-1522	15	8	under	under	ADP
ijtc-1522	15	9	the	the	DET
ijtc-1522	15	10	cc	cc	NOUN
ijtc-1522	15	11	-	-	PUNCT
ijtc-1522	15	12	by	by	ADP
ijtc-1522	15	13	4.0	4.0	NUM
ijtc-1522	15	14	license	license	NOUN
ijtc-1522	15	15	.	.	PUNCT
ijtc-1522	16	1	introduction	introduction	NOUN
ijtc-1522	16	2	cit	cit	PROPN
ijtc-1522	16	3	harmonisation	harmonisation	NOUN
ijtc-1522	16	4	is	be	AUX
ijtc-1522	16	5	under	under	ADP
ijtc-1522	16	6	the	the	DET
ijtc-1522	16	7	spotlight	spotlight	NOUN
ijtc-1522	16	8	in	in	ADP
ijtc-1522	16	9	economic	economic	ADJ
ijtc-1522	16	10	integration	integration	NOUN
ijtc-1522	16	11	debates	debate	NOUN
ijtc-1522	16	12	.	.	PUNCT
ijtc-1522	17	1	there	there	PRON
ijtc-1522	17	2	is	be	VERB
ijtc-1522	17	3	no	no	DET
ijtc-1522	17	4	consensus	consensus	NOUN
ijtc-1522	17	5	regarding	regard	VERB
ijtc-1522	17	6	the	the	DET
ijtc-1522	17	7	cit	cit	PROPN
ijtc-1522	17	8	system	system	NOUN
ijtc-1522	17	9	that	that	PRON
ijtc-1522	17	10	may	may	AUX
ijtc-1522	17	11	promote	promote	VERB
ijtc-1522	17	12	cit	cit	ADJ
ijtc-1522	17	13	harmonisation	harmonisation	NOUN
ijtc-1522	17	14	(	(	PUNCT
ijtc-1522	17	15	stojkova	stojkova	PROPN
ijtc-1522	17	16	&	&	CCONJ
ijtc-1522	17	17	kjoseva	kjoseva	PROPN
ijtc-1522	17	18	,	,	PUNCT
ijtc-1522	17	19	2024	2024	NUM
ijtc-1522	17	20	;	;	PUNCT
ijtc-1522	17	21	garbarino	garbarino	NOUN
ijtc-1522	17	22	,	,	PUNCT
ijtc-1522	17	23	2020	2020	NUM
ijtc-1522	17	24	;	;	PUNCT
ijtc-1522	17	25	conconi	conconi	ADJ
ijtc-1522	17	26	,	,	PUNCT
ijtc-1522	17	27	perroni	perroni	NOUN
ijtc-1522	17	28	&	&	CCONJ
ijtc-1522	17	29	riezman	riezman	NOUN
ijtc-1522	17	30	,	,	PUNCT
ijtc-1522	17	31	2008	2008	NUM
ijtc-1522	17	32	;	;	PUNCT
ijtc-1522	17	33	osterloh	osterloh	PROPN
ijtc-1522	17	34	,	,	PUNCT
ijtc-1522	17	35	heinemann	heinemann	PROPN
ijtc-1522	17	36	,	,	PUNCT
ijtc-1522	17	37	2013	2013	NUM
ijtc-1522	17	38	;	;	PUNCT
ijtc-1522	17	39	dharmapala	dharmapala	NOUN
ijtc-1522	17	40	,	,	PUNCT
ijtc-1522	17	41	2016	2016	NUM
ijtc-1522	17	42	)	)	PUNCT
ijtc-1522	17	43	.	.	PUNCT
ijtc-1522	18	1	some	some	DET
ijtc-1522	18	2	scholars	scholar	NOUN
ijtc-1522	18	3	(	(	PUNCT
ijtc-1522	18	4	bett	bett	PROPN
ijtc-1522	18	5	,	,	PUNCT
ijtc-1522	18	6	2016	2016	NUM
ijtc-1522	18	7	;	;	PUNCT
ijtc-1522	18	8	madyo	madyo	NOUN
ijtc-1522	18	9	,	,	PUNCT
ijtc-1522	18	10	2008	2008	NUM
ijtc-1522	18	11	;	;	PUNCT
ijtc-1522	18	12	garbarino	garbarino	NOUN
ijtc-1522	18	13	,	,	PUNCT
ijtc-1522	18	14	2020	2020	NUM
ijtc-1522	18	15	;	;	PUNCT
ijtc-1522	18	16	quak	quak	NOUN
ijtc-1522	18	17	,	,	PUNCT
ijtc-1522	18	18	2018	2018	NUM
ijtc-1522	18	19	;	;	PUNCT
ijtc-1522	18	20	banderlipe	banderlipe	NOUN
ijtc-1522	18	21	,	,	PUNCT
ijtc-1522	18	22	2015	2015	NUM
ijtc-1522	18	23	)	)	PUNCT
ijtc-1522	18	24	agree	agree	VERB
ijtc-1522	18	25	that	that	SCONJ
ijtc-1522	18	26	harmonised	harmonise	VERB
ijtc-1522	18	27	cit	cit	PROPN
ijtc-1522	18	28	systems	system	NOUN
ijtc-1522	18	29	may	may	AUX
ijtc-1522	18	30	benefit	benefit	VERB
ijtc-1522	18	31	the	the	DET
ijtc-1522	18	32	member	member	NOUN
ijtc-1522	18	33	states	state	NOUN
ijtc-1522	18	34	in	in	ADP
ijtc-1522	18	35	regional	regional	ADJ
ijtc-1522	18	36	economic	economic	ADJ
ijtc-1522	18	37	integration	integration	NOUN
ijtc-1522	18	38	.	.	PUNCT
ijtc-1522	19	1	these	these	DET
ijtc-1522	19	2	benefits	benefit	NOUN
ijtc-1522	19	3	include	include	VERB
ijtc-1522	19	4	,	,	PUNCT
ijtc-1522	19	5	among	among	ADP
ijtc-1522	19	6	others	other	NOUN
ijtc-1522	19	7	,	,	PUNCT
ijtc-1522	19	8	the	the	DET
ijtc-1522	19	9	reduction	reduction	NOUN
ijtc-1522	19	10	of	of	ADP
ijtc-1522	19	11	competition	competition	NOUN
ijtc-1522	19	12	,	,	PUNCT
ijtc-1522	19	13	the	the	DET
ijtc-1522	19	14	reduction	reduction	NOUN
ijtc-1522	19	15	of	of	ADP
ijtc-1522	19	16	financial	financial	ADJ
ijtc-1522	19	17	distortions	distortion	NOUN
ijtc-1522	19	18	,	,	PUNCT
ijtc-1522	19	19	the	the	DET
ijtc-1522	19	20	reduction	reduction	NOUN
ijtc-1522	19	21	of	of	ADP
ijtc-1522	19	22	tax	tax	NOUN
ijtc-1522	19	23	evasion	evasion	NOUN
ijtc-1522	19	24	,	,	PUNCT
ijtc-1522	19	25	the	the	DET
ijtc-1522	19	26	minimisation	minimisation	NOUN
ijtc-1522	19	27	of	of	ADP
ijtc-1522	19	28	tax	tax	NOUN
ijtc-1522	19	29	avoidance	avoidance	NOUN
ijtc-1522	19	30	and	and	CCONJ
ijtc-1522	19	31	the	the	DET
ijtc-1522	19	32	reduction	reduction	NOUN
ijtc-1522	19	33	of	of	ADP
ijtc-1522	19	34	administrative	administrative	ADJ
ijtc-1522	19	35	and	and	CCONJ
ijtc-1522	19	36	compliance	compliance	NOUN
ijtc-1522	19	37	costs	cost	NOUN
ijtc-1522	19	38	(	(	PUNCT
ijtc-1522	19	39	igbinenikaro	igbinenikaro	NOUN
ijtc-1522	19	40	&	&	CCONJ
ijtc-1522	19	41	adewusi	adewusi	PROPN
ijtc-1522	19	42	,	,	PUNCT
ijtc-1522	19	43	2024	2024	NUM
ijtc-1522	19	44	;	;	PUNCT
ijtc-1522	19	45	bruce	bruce	NOUN
ijtc-1522	19	46	-	-	PUNCT
ijtc-1522	19	47	twum	twum	NOUN
ijtc-1522	19	48	,	,	PUNCT
ijtc-1522	19	49	schutte	schutte	NOUN
ijtc-1522	19	50	&	&	CCONJ
ijtc-1522	19	51	nicholas	nicholas	PROPN
ijtc-1522	19	52	,	,	PUNCT
ijtc-1522	19	53	2022	2022	NUM
ijtc-1522	19	54	;	;	PUNCT
ijtc-1522	19	55	banderlipe	banderlipe	NOUN
ijtc-1522	19	56	,	,	PUNCT
ijtc-1522	19	57	2015	2015	NUM
ijtc-1522	19	58	)	)	PUNCT
ijtc-1522	19	59	.	.	PUNCT
ijtc-1522	20	1	nonetheless	nonetheless	ADV
ijtc-1522	20	2	,	,	PUNCT
ijtc-1522	20	3	cit	cit	PROPN
ijtc-1522	20	4	harmonisation	harmonisation	NOUN
ijtc-1522	20	5	has	have	AUX
ijtc-1522	20	6	not	not	PART
ijtc-1522	20	7	been	be	AUX
ijtc-1522	20	8	achieved	achieve	VERB
ijtc-1522	20	9	in	in	ADP
ijtc-1522	20	10	the	the	DET
ijtc-1522	20	11	au	au	ADJ
ijtc-1522	20	12	due	due	ADP
ijtc-1522	20	13	to	to	ADP
ijtc-1522	20	14	economic	economic	ADJ
ijtc-1522	20	15	,	,	PUNCT
ijtc-1522	20	16	structural	structural	ADJ
ijtc-1522	20	17	,	,	PUNCT
ijtc-1522	20	18	political	political	ADJ
ijtc-1522	20	19	and	and	CCONJ
ijtc-1522	20	20	institutional	institutional	ADJ
ijtc-1522	20	21	constraints	constraint	NOUN
ijtc-1522	20	22	(	(	PUNCT
ijtc-1522	20	23	uyioghosa	uyioghosa	PROPN
ijtc-1522	20	24	&	&	CCONJ
ijtc-1522	20	25	igbinosa	igbinosa	PROPN
ijtc-1522	20	26	,	,	PUNCT
ijtc-1522	20	27	2023	2023	NUM
ijtc-1522	20	28	)	)	PUNCT
ijtc-1522	20	29	.	.	PUNCT
ijtc-1522	21	1	the	the	DET
ijtc-1522	21	2	au	au	PROPN
ijtc-1522	21	3	is	be	AUX
ijtc-1522	21	4	an	an	DET
ijtc-1522	21	5	emerging	emerge	VERB
ijtc-1522	21	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1522	21	7	mailto:echirosj@unisa.ac.za	mailto:echirosj@unisa.ac.za	ADJ
ijtc-1522	21	8	https://doi.org/10.61194/ijtc.v5i3.1522	https://doi.org/10.61194/ijtc.v5i3.1522	ADJ
ijtc-1522	21	9	determination	determination	NOUN
ijtc-1522	21	10	of	of	ADP
ijtc-1522	21	11	tax	tax	NOUN
ijtc-1522	21	12	system	system	NOUN
ijtc-1522	21	13	for	for	ADP
ijtc-1522	21	14	corporate	corporate	ADJ
ijtc-1522	21	15	income	income	NOUN
ijtc-1522	21	16	tax	tax	NOUN
ijtc-1522	21	17	harmonisation	harmonisation	NOUN
ijtc-1522	21	18	of	of	ADP
ijtc-1522	21	19	african	african	PROPN
ijtc-1522	21	20	union	union	PROPN
ijtc-1522	21	21	chiromo	chiromo	NOUN
ijtc-1522	21	22	and	and	CCONJ
ijtc-1522	21	23	schutte	schutte	NOUN
ijtc-1522	21	24	953	953	NUM
ijtc-1522	21	25	|	|	ADV
ijtc-1522	21	26	ilomata	ilomata	PROPN
ijtc-1522	21	27	international	international	ADJ
ijtc-1522	21	28	journal	journal	NOUN
ijtc-1522	21	29	of	of	ADP
ijtc-1522	21	30	tax	tax	PROPN
ijtc-1522	21	31	&	&	CCONJ
ijtc-1522	21	32	accounting	account	VERB
ijtc-1522	21	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	21	34	economic	economic	ADJ
ijtc-1522	21	35	integration	integration	NOUN
ijtc-1522	21	36	formed	form	VERB
ijtc-1522	21	37	to	to	PART
ijtc-1522	21	38	increase	increase	VERB
ijtc-1522	21	39	the	the	DET
ijtc-1522	21	40	cooperation	cooperation	NOUN
ijtc-1522	21	41	and	and	CCONJ
ijtc-1522	21	42	integration	integration	NOUN
ijtc-1522	21	43	of	of	ADP
ijtc-1522	21	44	african	african	ADJ
ijtc-1522	21	45	states	state	NOUN
ijtc-1522	21	46	to	to	PART
ijtc-1522	21	47	drive	drive	VERB
ijtc-1522	21	48	africa	africa	PROPN
ijtc-1522	21	49	’s	’s	PART
ijtc-1522	21	50	growth	growth	NOUN
ijtc-1522	21	51	and	and	CCONJ
ijtc-1522	21	52	economic	economic	ADJ
ijtc-1522	21	53	development	development	NOUN
ijtc-1522	21	54	.	.	PUNCT
ijtc-1522	22	1	to	to	PART
ijtc-1522	22	2	make	make	VERB
ijtc-1522	22	3	this	this	PRON
ijtc-1522	22	4	a	a	DET
ijtc-1522	22	5	success	success	NOUN
ijtc-1522	22	6	,	,	PUNCT
ijtc-1522	22	7	africa	africa	PROPN
ijtc-1522	22	8	must	must	AUX
ijtc-1522	22	9	address	address	VERB
ijtc-1522	22	10	structural	structural	ADJ
ijtc-1522	22	11	issues	issue	NOUN
ijtc-1522	22	12	such	such	ADJ
ijtc-1522	22	13	as	as	ADP
ijtc-1522	22	14	tax	tax	NOUN
ijtc-1522	22	15	loopholes	loophole	NOUN
ijtc-1522	22	16	in	in	ADP
ijtc-1522	22	17	the	the	DET
ijtc-1522	22	18	member	member	NOUN
ijtc-1522	22	19	states	state	NOUN
ijtc-1522	22	20	.	.	PUNCT
ijtc-1522	23	1	during	during	ADP
ijtc-1522	23	2	the	the	DET
ijtc-1522	23	3	4th	4th	ADJ
ijtc-1522	23	4	high	high	ADJ
ijtc-1522	23	5	-	-	PUNCT
ijtc-1522	23	6	level	level	NOUN
ijtc-1522	23	7	tax	tax	NOUN
ijtc-1522	23	8	policy	policy	NOUN
ijtc-1522	23	9	dialogue	dialogue	NOUN
ijtc-1522	23	10	,	,	PUNCT
ijtc-1522	23	11	consisting	consist	VERB
ijtc-1522	23	12	of	of	ADP
ijtc-1522	23	13	representatives	representative	NOUN
ijtc-1522	23	14	from	from	ADP
ijtc-1522	23	15	the	the	DET
ijtc-1522	23	16	united	united	PROPN
ijtc-1522	23	17	arab	arab	PROPN
ijtc-1522	23	18	emirates	emirates	PROPN
ijtc-1522	23	19	and	and	CCONJ
ijtc-1522	23	20	the	the	DET
ijtc-1522	23	21	africa	africa	PROPN
ijtc-1522	23	22	tax	tax	PROPN
ijtc-1522	23	23	administration	administration	PROPN
ijtc-1522	23	24	forum	forum	PROPN
ijtc-1522	23	25	(	(	PUNCT
ijtc-1522	23	26	ataf	ataf	ADV
ijtc-1522	23	27	)	)	PUNCT
ijtc-1522	23	28	,	,	PUNCT
ijtc-1522	23	29	it	it	PRON
ijtc-1522	23	30	was	be	AUX
ijtc-1522	23	31	stressed	stress	VERB
ijtc-1522	23	32	that	that	SCONJ
ijtc-1522	23	33	there	there	PRON
ijtc-1522	23	34	is	be	VERB
ijtc-1522	23	35	a	a	DET
ijtc-1522	23	36	need	need	NOUN
ijtc-1522	23	37	for	for	ADP
ijtc-1522	23	38	harmonisation	harmonisation	NOUN
ijtc-1522	23	39	of	of	ADP
ijtc-1522	23	40	tax	tax	NOUN
ijtc-1522	23	41	policies	policy	NOUN
ijtc-1522	23	42	of	of	ADP
ijtc-1522	23	43	the	the	DET
ijtc-1522	23	44	au	au	NOUN
ijtc-1522	23	45	that	that	DET
ijtc-1522	23	46	address	address	NOUN
ijtc-1522	23	47	challenges	challenge	NOUN
ijtc-1522	23	48	such	such	ADJ
ijtc-1522	23	49	as	as	ADP
ijtc-1522	23	50	taxation	taxation	NOUN
ijtc-1522	23	51	of	of	ADP
ijtc-1522	23	52	cross	cross	ADJ
ijtc-1522	23	53	-	-	ADJ
ijtc-1522	23	54	border	border	ADJ
ijtc-1522	23	55	transactions	transaction	NOUN
ijtc-1522	23	56	of	of	ADP
ijtc-1522	23	57	multinational	multinational	ADJ
ijtc-1522	23	58	enterprises	enterprise	NOUN
ijtc-1522	23	59	,	,	PUNCT
ijtc-1522	23	60	granting	grant	VERB
ijtc-1522	23	61	wasteful	wasteful	ADJ
ijtc-1522	23	62	tax	tax	NOUN
ijtc-1522	23	63	incentives	incentive	NOUN
ijtc-1522	23	64	,	,	PUNCT
ijtc-1522	23	65	and	and	CCONJ
ijtc-1522	23	66	the	the	DET
ijtc-1522	23	67	formulation	formulation	NOUN
ijtc-1522	23	68	of	of	ADP
ijtc-1522	23	69	policies	policy	NOUN
ijtc-1522	23	70	on	on	ADP
ijtc-1522	23	71	taxation	taxation	NOUN
ijtc-1522	23	72	of	of	ADP
ijtc-1522	23	73	digital	digital	ADJ
ijtc-1522	23	74	transactions	transaction	NOUN
ijtc-1522	23	75	(	(	PUNCT
ijtc-1522	23	76	ataf	ataf	ADV
ijtc-1522	23	77	,	,	PUNCT
ijtc-1522	23	78	2020	2020	NUM
ijtc-1522	23	79	)	)	PUNCT
ijtc-1522	23	80	.	.	PUNCT
ijtc-1522	24	1	sting	ste	VERB
ijtc-1522	24	2	(	(	PUNCT
ijtc-1522	24	3	2014	2014	NUM
ijtc-1522	24	4	)	)	PUNCT
ijtc-1522	24	5	asserted	assert	VERB
ijtc-1522	24	6	that	that	SCONJ
ijtc-1522	24	7	the	the	DET
ijtc-1522	24	8	harmonisation	harmonisation	NOUN
ijtc-1522	24	9	of	of	ADP
ijtc-1522	24	10	cit	cit	PROPN
ijtc-1522	24	11	benefits	benefit	NOUN
ijtc-1522	24	12	the	the	DET
ijtc-1522	24	13	economic	economic	ADJ
ijtc-1522	24	14	and	and	CCONJ
ijtc-1522	24	15	monetary	monetary	ADJ
ijtc-1522	24	16	union	union	NOUN
ijtc-1522	24	17	(	(	PUNCT
ijtc-1522	24	18	emu	emu	PROPN
ijtc-1522	24	19	)	)	PUNCT
ijtc-1522	24	20	as	as	SCONJ
ijtc-1522	24	21	it	it	PRON
ijtc-1522	24	22	increases	increase	VERB
ijtc-1522	24	23	economic	economic	ADJ
ijtc-1522	24	24	cohesion	cohesion	NOUN
ijtc-1522	24	25	in	in	ADP
ijtc-1522	24	26	the	the	DET
ijtc-1522	24	27	internal	internal	ADJ
ijtc-1522	24	28	market	market	NOUN
ijtc-1522	24	29	,	,	PUNCT
ijtc-1522	24	30	improves	improve	VERB
ijtc-1522	24	31	fiscal	fiscal	ADJ
ijtc-1522	24	32	policies	policy	NOUN
ijtc-1522	24	33	,	,	PUNCT
ijtc-1522	24	34	provides	provide	VERB
ijtc-1522	24	35	better	well	ADJ
ijtc-1522	24	36	control	control	NOUN
ijtc-1522	24	37	of	of	ADP
ijtc-1522	24	38	tax	tax	NOUN
ijtc-1522	24	39	fraud	fraud	NOUN
ijtc-1522	24	40	,	,	PUNCT
ijtc-1522	24	41	and	and	CCONJ
ijtc-1522	24	42	strengthens	strengthen	VERB
ijtc-1522	24	43	the	the	DET
ijtc-1522	24	44	financial	financial	ADJ
ijtc-1522	24	45	power	power	NOUN
ijtc-1522	24	46	of	of	ADP
ijtc-1522	24	47	the	the	DET
ijtc-1522	24	48	member	member	NOUN
ijtc-1522	24	49	states	state	NOUN
ijtc-1522	24	50	within	within	ADP
ijtc-1522	24	51	the	the	DET
ijtc-1522	24	52	union	union	NOUN
ijtc-1522	24	53	.	.	PUNCT
ijtc-1522	25	1	however	however	ADV
ijtc-1522	25	2	,	,	PUNCT
ijtc-1522	25	3	kireyev	kireyev	PROPN
ijtc-1522	25	4	(	(	PUNCT
ijtc-1522	25	5	2016	2016	NUM
ijtc-1522	25	6	)	)	PUNCT
ijtc-1522	25	7	believes	believe	VERB
ijtc-1522	25	8	that	that	SCONJ
ijtc-1522	25	9	cit	cit	PROPN
ijtc-1522	25	10	harmonisation	harmonisation	NOUN
ijtc-1522	25	11	faces	face	VERB
ijtc-1522	25	12	complex	complex	ADJ
ijtc-1522	25	13	political	political	ADJ
ijtc-1522	25	14	and	and	CCONJ
ijtc-1522	25	15	economic	economic	ADJ
ijtc-1522	25	16	challenges	challenge	NOUN
ijtc-1522	25	17	in	in	ADP
ijtc-1522	25	18	the	the	DET
ijtc-1522	25	19	economic	economic	ADJ
ijtc-1522	25	20	integrations	integration	NOUN
ijtc-1522	25	21	of	of	ADP
ijtc-1522	25	22	developed	developed	ADJ
ijtc-1522	25	23	and	and	CCONJ
ijtc-1522	25	24	developing	develop	VERB
ijtc-1522	25	25	countries	country	NOUN
ijtc-1522	25	26	.	.	PUNCT
ijtc-1522	26	1	these	these	DET
ijtc-1522	26	2	challenges	challenge	NOUN
ijtc-1522	26	3	include	include	VERB
ijtc-1522	26	4	the	the	DET
ijtc-1522	26	5	lack	lack	NOUN
ijtc-1522	26	6	of	of	ADP
ijtc-1522	26	7	commitment	commitment	NOUN
ijtc-1522	26	8	of	of	ADP
ijtc-1522	26	9	member	member	NOUN
ijtc-1522	26	10	states	state	NOUN
ijtc-1522	26	11	to	to	PART
ijtc-1522	26	12	coordinate	coordinate	VERB
ijtc-1522	26	13	their	their	PRON
ijtc-1522	26	14	tax	tax	NOUN
ijtc-1522	26	15	policies	policy	NOUN
ijtc-1522	26	16	effectively	effectively	ADV
ijtc-1522	26	17	and	and	CCONJ
ijtc-1522	26	18	the	the	DET
ijtc-1522	26	19	failure	failure	NOUN
ijtc-1522	26	20	to	to	PART
ijtc-1522	26	21	establish	establish	VERB
ijtc-1522	26	22	,	,	PUNCT
ijtc-1522	26	23	maintain	maintain	VERB
ijtc-1522	26	24	and	and	CCONJ
ijtc-1522	26	25	finance	finance	VERB
ijtc-1522	26	26	the	the	DET
ijtc-1522	26	27	necessary	necessary	ADJ
ijtc-1522	26	28	institutions	institution	NOUN
ijtc-1522	26	29	(	(	PUNCT
ijtc-1522	26	30	quak	quak	PROPN
ijtc-1522	26	31	,	,	PUNCT
ijtc-1522	26	32	2018	2018	NUM
ijtc-1522	26	33	;	;	PUNCT
ijtc-1522	26	34	nembe	nembe	PROPN
ijtc-1522	26	35	&	&	CCONJ
ijtc-1522	26	36	idemudia	idemudia	PROPN
ijtc-1522	26	37	,	,	PUNCT
ijtc-1522	26	38	2024	2024	NUM
ijtc-1522	26	39	)	)	PUNCT
ijtc-1522	26	40	.	.	PUNCT
ijtc-1522	27	1	in	in	ADP
ijtc-1522	27	2	the	the	DET
ijtc-1522	27	3	european	european	PROPN
ijtc-1522	27	4	union	union	PROPN
ijtc-1522	27	5	(	(	PUNCT
ijtc-1522	27	6	eu	eu	PROPN
ijtc-1522	27	7	)	)	PUNCT
ijtc-1522	27	8	,	,	PUNCT
ijtc-1522	27	9	cit	cit	PROPN
ijtc-1522	27	10	harmonisation	harmonisation	NOUN
ijtc-1522	27	11	grew	grow	VERB
ijtc-1522	27	12	considerably	considerably	ADV
ijtc-1522	27	13	with	with	ADP
ijtc-1522	27	14	attempts	attempt	NOUN
ijtc-1522	27	15	to	to	PART
ijtc-1522	27	16	foster	foster	VERB
ijtc-1522	27	17	more	more	ADV
ijtc-1522	27	18	significant	significant	ADJ
ijtc-1522	27	19	regional	regional	ADJ
ijtc-1522	27	20	trade	trade	NOUN
ijtc-1522	27	21	and	and	CCONJ
ijtc-1522	27	22	investment	investment	NOUN
ijtc-1522	27	23	(	(	PUNCT
ijtc-1522	27	24	kireyev	kireyev	PROPN
ijtc-1522	27	25	,	,	PUNCT
ijtc-1522	27	26	2016	2016	NUM
ijtc-1522	27	27	;	;	PUNCT
ijtc-1522	27	28	adelakun	adelakun	PROPN
ijtc-1522	27	29	et	et	PROPN
ijtc-1522	27	30	al	al	PROPN
ijtc-1522	27	31	.	.	PROPN
ijtc-1522	27	32	,	,	PUNCT
ijtc-1522	27	33	2024	2024	NUM
ijtc-1522	27	34	)	)	PUNCT
ijtc-1522	27	35	.	.	PUNCT
ijtc-1522	28	1	the	the	DET
ijtc-1522	28	2	european	european	PROPN
ijtc-1522	28	3	model	model	NOUN
ijtc-1522	28	4	of	of	ADP
ijtc-1522	28	5	cit	cit	PROPN
ijtc-1522	28	6	harmonisation	harmonisation	NOUN
ijtc-1522	28	7	offers	offer	VERB
ijtc-1522	28	8	a	a	DET
ijtc-1522	28	9	discernible	discernible	ADJ
ijtc-1522	28	10	example	example	NOUN
ijtc-1522	28	11	,	,	PUNCT
ijtc-1522	28	12	involving	involve	VERB
ijtc-1522	28	13	a	a	DET
ijtc-1522	28	14	multidecade	multidecade	ADJ
ijtc-1522	28	15	process	process	NOUN
ijtc-1522	28	16	that	that	PRON
ijtc-1522	28	17	began	begin	VERB
ijtc-1522	28	18	with	with	ADP
ijtc-1522	28	19	policy	policy	NOUN
ijtc-1522	28	20	harmonisation	harmonisation	NOUN
ijtc-1522	28	21	concerning	concern	VERB
ijtc-1522	28	22	trade	trade	NOUN
ijtc-1522	28	23	,	,	PUNCT
ijtc-1522	28	24	followed	follow	VERB
ijtc-1522	28	25	by	by	ADP
ijtc-1522	28	26	harmonisation	harmonisation	NOUN
ijtc-1522	28	27	of	of	ADP
ijtc-1522	28	28	standards	standard	NOUN
ijtc-1522	28	29	and	and	CCONJ
ijtc-1522	28	30	the	the	DET
ijtc-1522	28	31	creation	creation	NOUN
ijtc-1522	28	32	of	of	ADP
ijtc-1522	28	33	institutional	institutional	ADJ
ijtc-1522	28	34	and	and	CCONJ
ijtc-1522	28	35	legal	legal	ADJ
ijtc-1522	28	36	structures	structure	NOUN
ijtc-1522	28	37	,	,	PUNCT
ijtc-1522	28	38	as	as	ADV
ijtc-1522	28	39	well	well	ADV
ijtc-1522	28	40	as	as	ADP
ijtc-1522	28	41	a	a	DET
ijtc-1522	28	42	long	long	ADJ
ijtc-1522	28	43	period	period	NOUN
ijtc-1522	28	44	of	of	ADP
ijtc-1522	28	45	policy	policy	NOUN
ijtc-1522	28	46	coordination	coordination	NOUN
ijtc-1522	28	47	(	(	PUNCT
ijtc-1522	28	48	quak	quak	PROPN
ijtc-1522	28	49	,	,	PUNCT
ijtc-1522	28	50	2018	2018	NUM
ijtc-1522	28	51	;	;	PUNCT
ijtc-1522	28	52	christensen	christensen	PROPN
ijtc-1522	28	53	,	,	PUNCT
ijtc-1522	28	54	2024	2024	NUM
ijtc-1522	28	55	)	)	PUNCT
ijtc-1522	28	56	.	.	PUNCT
ijtc-1522	29	1	this	this	DET
ijtc-1522	29	2	model	model	NOUN
ijtc-1522	29	3	may	may	AUX
ijtc-1522	29	4	not	not	PART
ijtc-1522	29	5	be	be	AUX
ijtc-1522	29	6	effective	effective	ADJ
ijtc-1522	29	7	in	in	ADP
ijtc-1522	29	8	the	the	DET
ijtc-1522	29	9	au	au	NOUN
ijtc-1522	29	10	,	,	PUNCT
ijtc-1522	29	11	given	give	VERB
ijtc-1522	29	12	the	the	DET
ijtc-1522	29	13	varying	vary	VERB
ijtc-1522	29	14	heterogeneous	heterogeneous	ADJ
ijtc-1522	29	15	conditions	condition	NOUN
ijtc-1522	29	16	between	between	ADP
ijtc-1522	29	17	the	the	DET
ijtc-1522	29	18	au	au	NOUN
ijtc-1522	29	19	and	and	CCONJ
ijtc-1522	29	20	the	the	DET
ijtc-1522	29	21	eu	eu	PROPN
ijtc-1522	29	22	(	(	PUNCT
ijtc-1522	29	23	uyioghosa	uyioghosa	PROPN
ijtc-1522	29	24	&	&	CCONJ
ijtc-1522	29	25	igbinosa	igbinosa	PROPN
ijtc-1522	29	26	,	,	PUNCT
ijtc-1522	29	27	2023	2023	NUM
ijtc-1522	29	28	)	)	PUNCT
ijtc-1522	29	29	.	.	PUNCT
ijtc-1522	30	1	therefore	therefore	ADV
ijtc-1522	30	2	,	,	PUNCT
ijtc-1522	30	3	the	the	DET
ijtc-1522	30	4	au	au	NOUN
ijtc-1522	30	5	must	must	AUX
ijtc-1522	30	6	implement	implement	VERB
ijtc-1522	30	7	its	its	PRON
ijtc-1522	30	8	tax	tax	NOUN
ijtc-1522	30	9	system	system	NOUN
ijtc-1522	30	10	that	that	PRON
ijtc-1522	30	11	enhances	enhance	VERB
ijtc-1522	30	12	cit	cit	ADJ
ijtc-1522	30	13	harmonisation	harmonisation	NOUN
ijtc-1522	30	14	among	among	ADP
ijtc-1522	30	15	its	its	PRON
ijtc-1522	30	16	member	member	NOUN
ijtc-1522	30	17	states	state	NOUN
ijtc-1522	30	18	(	(	PUNCT
ijtc-1522	30	19	uyioghosa	uyioghosa	PROPN
ijtc-1522	30	20	&	&	CCONJ
ijtc-1522	30	21	igbinosa	igbinosa	PROPN
ijtc-1522	30	22	,	,	PUNCT
ijtc-1522	30	23	2023	2023	NUM
ijtc-1522	30	24	;	;	PUNCT
ijtc-1522	30	25	scherleitner	scherleitner	NOUN
ijtc-1522	30	26	&	&	CCONJ
ijtc-1522	30	27	traversa	traversa	PROPN
ijtc-1522	30	28	,	,	PUNCT
ijtc-1522	30	29	2024	2024	NUM
ijtc-1522	30	30	)	)	PUNCT
ijtc-1522	30	31	.	.	PUNCT
ijtc-1522	31	1	uyioghosa	uyioghosa	PROPN
ijtc-1522	31	2	and	and	CCONJ
ijtc-1522	31	3	igbinosa	igbinosa	PROPN
ijtc-1522	31	4	(	(	PUNCT
ijtc-1522	31	5	2023	2023	NUM
ijtc-1522	31	6	)	)	PUNCT
ijtc-1522	31	7	noted	note	VERB
ijtc-1522	31	8	that	that	SCONJ
ijtc-1522	31	9	to	to	PART
ijtc-1522	31	10	determine	determine	VERB
ijtc-1522	31	11	the	the	DET
ijtc-1522	31	12	optimal	optimal	ADJ
ijtc-1522	31	13	tax	tax	NOUN
ijtc-1522	31	14	system	system	NOUN
ijtc-1522	31	15	that	that	PRON
ijtc-1522	31	16	promotes	promote	VERB
ijtc-1522	31	17	cit	cit	ADJ
ijtc-1522	31	18	harmonisation	harmonisation	NOUN
ijtc-1522	31	19	in	in	ADP
ijtc-1522	31	20	the	the	DET
ijtc-1522	31	21	au	au	PROPN
ijtc-1522	31	22	,	,	PUNCT
ijtc-1522	31	23	it	it	PRON
ijtc-1522	31	24	is	be	AUX
ijtc-1522	31	25	critical	critical	ADJ
ijtc-1522	31	26	to	to	PART
ijtc-1522	31	27	determine	determine	VERB
ijtc-1522	31	28	whether	whether	SCONJ
ijtc-1522	31	29	existing	exist	VERB
ijtc-1522	31	30	studies	study	NOUN
ijtc-1522	31	31	exist	exist	VERB
ijtc-1522	31	32	on	on	ADP
ijtc-1522	31	33	this	this	DET
ijtc-1522	31	34	phenomenon	phenomenon	NOUN
ijtc-1522	31	35	.	.	PUNCT
ijtc-1522	32	1	gastanaga	gastanaga	PROPN
ijtc-1522	32	2	,	,	PUNCT
ijtc-1522	32	3	nugent	nugent	PROPN
ijtc-1522	32	4	and	and	CCONJ
ijtc-1522	32	5	pashamova	pashamova	ADJ
ijtc-1522	32	6	(	(	PUNCT
ijtc-1522	32	7	1998	1998	NUM
ijtc-1522	32	8	)	)	PUNCT
ijtc-1522	32	9	hypothesised	hypothesise	VERB
ijtc-1522	32	10	that	that	SCONJ
ijtc-1522	32	11	a	a	DET
ijtc-1522	32	12	reasonable	reasonable	ADJ
ijtc-1522	32	13	level	level	NOUN
ijtc-1522	32	14	of	of	ADP
ijtc-1522	32	15	harmonisation	harmonisation	NOUN
ijtc-1522	32	16	of	of	ADP
ijtc-1522	32	17	tax	tax	NOUN
ijtc-1522	32	18	policies	policy	NOUN
ijtc-1522	32	19	can	can	AUX
ijtc-1522	32	20	influence	influence	VERB
ijtc-1522	32	21	fdi	fdi	NOUN
ijtc-1522	32	22	in	in	ADP
ijtc-1522	32	23	the	the	DET
ijtc-1522	32	24	host	host	NOUN
ijtc-1522	32	25	economies	economy	NOUN
ijtc-1522	32	26	.	.	PUNCT
ijtc-1522	33	1	moreover	moreover	ADV
ijtc-1522	33	2	,	,	PUNCT
ijtc-1522	33	3	sudsawasd	sudsawasd	ADJ
ijtc-1522	33	4	and	and	CCONJ
ijtc-1522	33	5	mongsawad	mongsawad	PROPN
ijtc-1522	33	6	(	(	PUNCT
ijtc-1522	33	7	2011	2011	NUM
ijtc-1522	33	8	)	)	PUNCT
ijtc-1522	33	9	observed	observe	VERB
ijtc-1522	33	10	that	that	SCONJ
ijtc-1522	33	11	fdi	fdi	NOUN
ijtc-1522	33	12	and	and	CCONJ
ijtc-1522	33	13	total	total	ADJ
ijtc-1522	33	14	share	share	NOUN
ijtc-1522	33	15	of	of	ADP
ijtc-1522	33	16	investment	investment	NOUN
ijtc-1522	33	17	inflows	inflow	NOUN
ijtc-1522	33	18	are	be	AUX
ijtc-1522	33	19	positively	positively	ADV
ijtc-1522	33	20	influenced	influence	VERB
ijtc-1522	33	21	by	by	ADP
ijtc-1522	33	22	cit	cit	PROPN
ijtc-1522	33	23	harmonisation	harmonisation	NOUN
ijtc-1522	33	24	.	.	PUNCT
ijtc-1522	34	1	this	this	DET
ijtc-1522	34	2	study	study	NOUN
ijtc-1522	34	3	further	far	ADV
ijtc-1522	34	4	stated	state	VERB
ijtc-1522	34	5	that	that	SCONJ
ijtc-1522	34	6	an	an	DET
ijtc-1522	34	7	economy	economy	NOUN
ijtc-1522	34	8	with	with	ADP
ijtc-1522	34	9	less	less	ADJ
ijtc-1522	34	10	differentiation	differentiation	NOUN
ijtc-1522	34	11	in	in	ADP
ijtc-1522	34	12	tax	tax	NOUN
ijtc-1522	34	13	policy	policy	NOUN
ijtc-1522	34	14	attracts	attract	VERB
ijtc-1522	34	15	more	more	ADJ
ijtc-1522	34	16	fdi	fdi	ADJ
ijtc-1522	34	17	net	net	ADJ
ijtc-1522	34	18	inflows	inflow	NOUN
ijtc-1522	34	19	than	than	ADP
ijtc-1522	34	20	an	an	DET
ijtc-1522	34	21	economy	economy	NOUN
ijtc-1522	34	22	with	with	ADP
ijtc-1522	34	23	more	more	ADJ
ijtc-1522	34	24	differentiation	differentiation	NOUN
ijtc-1522	34	25	in	in	ADP
ijtc-1522	34	26	tax	tax	NOUN
ijtc-1522	34	27	policy	policy	NOUN
ijtc-1522	34	28	.	.	PUNCT
ijtc-1522	35	1	in	in	ADP
ijtc-1522	35	2	2010	2010	NUM
ijtc-1522	35	3	,	,	PUNCT
ijtc-1522	35	4	hansson	hansson	PROPN
ijtc-1522	35	5	and	and	CCONJ
ijtc-1522	35	6	olofsdotter	olofsdotter	ADV
ijtc-1522	35	7	investigated	investigate	VERB
ijtc-1522	35	8	the	the	DET
ijtc-1522	35	9	effects	effect	NOUN
ijtc-1522	35	10	of	of	ADP
ijtc-1522	35	11	tax	tax	NOUN
ijtc-1522	35	12	harmonisation	harmonisation	NOUN
ijtc-1522	35	13	on	on	ADP
ijtc-1522	35	14	fdi	fdi	PROPN
ijtc-1522	35	15	in	in	ADP
ijtc-1522	35	16	the	the	DET
ijtc-1522	35	17	eu	eu	PROPN
ijtc-1522	35	18	.	.	PUNCT
ijtc-1522	36	1	this	this	DET
ijtc-1522	36	2	study	study	NOUN
ijtc-1522	36	3	's	's	PART
ijtc-1522	36	4	results	result	NOUN
ijtc-1522	36	5	revealed	reveal	VERB
ijtc-1522	36	6	that	that	SCONJ
ijtc-1522	36	7	increased	increase	VERB
ijtc-1522	36	8	tax	tax	NOUN
ijtc-1522	36	9	harmonisation	harmonisation	NOUN
ijtc-1522	36	10	levels	level	NOUN
ijtc-1522	36	11	enhance	enhance	VERB
ijtc-1522	36	12	economic	economic	ADJ
ijtc-1522	36	13	activities	activity	NOUN
ijtc-1522	36	14	in	in	ADP
ijtc-1522	36	15	an	an	DET
ijtc-1522	36	16	integrated	integrated	ADJ
ijtc-1522	36	17	region	region	NOUN
ijtc-1522	36	18	.	.	PUNCT
ijtc-1522	37	1	these	these	DET
ijtc-1522	37	2	findings	finding	NOUN
ijtc-1522	37	3	generally	generally	ADV
ijtc-1522	37	4	align	align	VERB
ijtc-1522	37	5	with	with	ADP
ijtc-1522	37	6	the	the	DET
ijtc-1522	37	7	findings	finding	NOUN
ijtc-1522	37	8	of	of	ADP
ijtc-1522	37	9	asiedu	asiedu	PROPN
ijtc-1522	37	10	(	(	PUNCT
ijtc-1522	37	11	2002	2002	NUM
ijtc-1522	37	12	)	)	PUNCT
ijtc-1522	37	13	and	and	CCONJ
ijtc-1522	37	14	tax	tax	NOUN
ijtc-1522	37	15	justice	justice	PROPN
ijtc-1522	37	16	network	network	PROPN
ijtc-1522	37	17	-	-	PUNCT
ijtc-1522	37	18	africa	africa	PROPN
ijtc-1522	37	19	and	and	CCONJ
ijtc-1522	37	20	actionaid	actionaid	VERB
ijtc-1522	37	21	international	international	PROPN
ijtc-1522	37	22	(	(	PUNCT
ijtc-1522	37	23	2012	2012	NUM
ijtc-1522	37	24	)	)	PUNCT
ijtc-1522	37	25	studies	study	NOUN
ijtc-1522	37	26	.	.	PUNCT
ijtc-1522	38	1	these	these	DET
ijtc-1522	38	2	studies	study	NOUN
ijtc-1522	38	3	found	find	VERB
ijtc-1522	38	4	that	that	SCONJ
ijtc-1522	38	5	effective	effective	ADJ
ijtc-1522	38	6	harmonisation	harmonisation	NOUN
ijtc-1522	38	7	of	of	ADP
ijtc-1522	38	8	tax	tax	NOUN
ijtc-1522	38	9	policies	policy	NOUN
ijtc-1522	38	10	is	be	AUX
ijtc-1522	38	11	a	a	DET
ijtc-1522	38	12	key	key	ADJ
ijtc-1522	38	13	determinant	determinant	NOUN
ijtc-1522	38	14	of	of	ADP
ijtc-1522	38	15	fdi	fdi	NOUN
ijtc-1522	38	16	in	in	ADP
ijtc-1522	38	17	african	african	ADJ
ijtc-1522	38	18	regional	regional	ADJ
ijtc-1522	38	19	integrations	integration	NOUN
ijtc-1522	38	20	.	.	PUNCT
ijtc-1522	39	1	based	base	VERB
ijtc-1522	39	2	on	on	ADP
ijtc-1522	39	3	various	various	ADJ
ijtc-1522	39	4	scholars	scholar	NOUN
ijtc-1522	39	5	(	(	PUNCT
ijtc-1522	39	6	uyioghosa	uyioghosa	PROPN
ijtc-1522	39	7	&	&	CCONJ
ijtc-1522	39	8	igbinosa	igbinosa	PROPN
ijtc-1522	39	9	,	,	PUNCT
ijtc-1522	39	10	2023	2023	NUM
ijtc-1522	39	11	;	;	PUNCT
ijtc-1522	39	12	gastanaga	gastanaga	PROPN
ijtc-1522	39	13	et	et	PROPN
ijtc-1522	39	14	al	al	PROPN
ijtc-1522	39	15	.	.	PROPN
ijtc-1522	39	16	,	,	PUNCT
ijtc-1522	39	17	1998	1998	NUM
ijtc-1522	39	18	;	;	PUNCT
ijtc-1522	39	19	sudsawasd	sudsawasd	PROPN
ijtc-1522	39	20	&	&	CCONJ
ijtc-1522	39	21	mongsawad	mongsawad	PROPN
ijtc-1522	39	22	,	,	PUNCT
ijtc-1522	39	23	2011	2011	NUM
ijtc-1522	39	24	;	;	PUNCT
ijtc-1522	39	25	asiedu	asiedu	PROPN
ijtc-1522	39	26	,	,	PUNCT
ijtc-1522	39	27	2002	2002	NUM
ijtc-1522	39	28	)	)	PUNCT
ijtc-1522	39	29	,	,	PUNCT
ijtc-1522	39	30	it	it	PRON
ijtc-1522	39	31	is	be	AUX
ijtc-1522	39	32	,	,	PUNCT
ijtc-1522	39	33	therefore	therefore	ADV
ijtc-1522	39	34	,	,	PUNCT
ijtc-1522	39	35	conclusive	conclusive	ADJ
ijtc-1522	39	36	that	that	SCONJ
ijtc-1522	39	37	the	the	DET
ijtc-1522	39	38	implementation	implementation	NOUN
ijtc-1522	39	39	of	of	ADP
ijtc-1522	39	40	cit	cit	ADJ
ijtc-1522	39	41	harmonisation	harmonisation	NOUN
ijtc-1522	39	42	may	may	AUX
ijtc-1522	39	43	play	play	VERB
ijtc-1522	39	44	a	a	DET
ijtc-1522	39	45	significant	significant	ADJ
ijtc-1522	39	46	role	role	NOUN
ijtc-1522	39	47	in	in	ADP
ijtc-1522	39	48	the	the	DET
ijtc-1522	39	49	economic	economic	ADJ
ijtc-1522	39	50	development	development	NOUN
ijtc-1522	39	51	of	of	ADP
ijtc-1522	39	52	the	the	DET
ijtc-1522	39	53	au	au	PROPN
ijtc-1522	39	54	.	.	PROPN
ijtc-1522	40	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	40	2	determination	determination	NOUN
ijtc-1522	40	3	of	of	ADP
ijtc-1522	40	4	tax	tax	NOUN
ijtc-1522	40	5	system	system	NOUN
ijtc-1522	40	6	for	for	ADP
ijtc-1522	40	7	corporate	corporate	ADJ
ijtc-1522	40	8	income	income	NOUN
ijtc-1522	40	9	tax	tax	NOUN
ijtc-1522	40	10	harmonisation	harmonisation	NOUN
ijtc-1522	40	11	of	of	ADP
ijtc-1522	40	12	african	african	PROPN
ijtc-1522	40	13	union	union	PROPN
ijtc-1522	40	14	chiromo	chiromo	NOUN
ijtc-1522	40	15	and	and	CCONJ
ijtc-1522	40	16	schutte	schutte	NOUN
ijtc-1522	40	17	954	954	NUM
ijtc-1522	40	18	|	|	NOUN
ijtc-1522	40	19	ilomata	ilomata	PROPN
ijtc-1522	40	20	international	international	ADJ
ijtc-1522	40	21	journal	journal	NOUN
ijtc-1522	40	22	of	of	ADP
ijtc-1522	40	23	tax	tax	PROPN
ijtc-1522	40	24	&	&	CCONJ
ijtc-1522	40	25	accounting	accounting	NOUN
ijtc-1522	40	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1522	40	27	despite	despite	SCONJ
ijtc-1522	40	28	abundant	abundant	ADJ
ijtc-1522	40	29	studies	study	NOUN
ijtc-1522	40	30	on	on	ADP
ijtc-1522	40	31	the	the	DET
ijtc-1522	40	32	harmonisation	harmonisation	NOUN
ijtc-1522	40	33	of	of	ADP
ijtc-1522	40	34	cit	cit	PROPN
ijtc-1522	40	35	in	in	ADP
ijtc-1522	40	36	various	various	ADJ
ijtc-1522	40	37	economic	economic	ADJ
ijtc-1522	40	38	integrations	integration	NOUN
ijtc-1522	40	39	,	,	PUNCT
ijtc-1522	40	40	studies	study	NOUN
ijtc-1522	40	41	on	on	ADP
ijtc-1522	40	42	determining	determine	VERB
ijtc-1522	40	43	the	the	DET
ijtc-1522	40	44	best	good	ADJ
ijtc-1522	40	45	-	-	PUNCT
ijtc-1522	40	46	fit	fit	ADJ
ijtc-1522	40	47	tax	tax	NOUN
ijtc-1522	40	48	system	system	NOUN
ijtc-1522	40	49	for	for	ADP
ijtc-1522	40	50	cit	cit	ADJ
ijtc-1522	40	51	harmonisation	harmonisation	NOUN
ijtc-1522	40	52	are	be	AUX
ijtc-1522	40	53	incredibly	incredibly	ADV
ijtc-1522	40	54	scant	scant	ADJ
ijtc-1522	40	55	.	.	PUNCT
ijtc-1522	41	1	this	this	PRON
ijtc-1522	41	2	has	have	AUX
ijtc-1522	41	3	resulted	result	VERB
ijtc-1522	41	4	in	in	ADP
ijtc-1522	41	5	the	the	DET
ijtc-1522	41	6	lack	lack	NOUN
ijtc-1522	41	7	of	of	ADP
ijtc-1522	41	8	tax	tax	NOUN
ijtc-1522	41	9	policy	policy	NOUN
ijtc-1522	41	10	for	for	ADP
ijtc-1522	41	11	cit	cit	ADJ
ijtc-1522	41	12	harmonisation	harmonisation	NOUN
ijtc-1522	41	13	in	in	ADP
ijtc-1522	41	14	the	the	DET
ijtc-1522	41	15	au	au	PROPN
ijtc-1522	41	16	.	.	PROPN
ijtc-1522	42	1	as	as	ADP
ijtc-1522	42	2	an	an	DET
ijtc-1522	42	3	emerging	emerge	VERB
ijtc-1522	42	4	economic	economic	ADJ
ijtc-1522	42	5	integration	integration	NOUN
ijtc-1522	42	6	,	,	PUNCT
ijtc-1522	42	7	it	it	PRON
ijtc-1522	42	8	is	be	AUX
ijtc-1522	42	9	paramount	paramount	ADJ
ijtc-1522	42	10	for	for	SCONJ
ijtc-1522	42	11	the	the	DET
ijtc-1522	42	12	au	au	NOUN
ijtc-1522	42	13	to	to	PART
ijtc-1522	42	14	have	have	VERB
ijtc-1522	42	15	a	a	DET
ijtc-1522	42	16	cit	cit	ADJ
ijtc-1522	42	17	system	system	NOUN
ijtc-1522	42	18	to	to	PART
ijtc-1522	42	19	enjoy	enjoy	VERB
ijtc-1522	42	20	the	the	DET
ijtc-1522	42	21	benefits	benefit	NOUN
ijtc-1522	42	22	of	of	ADP
ijtc-1522	42	23	cit	cit	PROPN
ijtc-1522	42	24	harmonisation	harmonisation	NOUN
ijtc-1522	42	25	.	.	PUNCT
ijtc-1522	43	1	nonetheless	nonetheless	ADV
ijtc-1522	43	2	,	,	PUNCT
ijtc-1522	43	3	choosing	choose	VERB
ijtc-1522	43	4	the	the	DET
ijtc-1522	43	5	best	good	ADJ
ijtc-1522	43	6	cit	cit	ADJ
ijtc-1522	43	7	system	system	NOUN
ijtc-1522	43	8	that	that	PRON
ijtc-1522	43	9	fits	fit	VERB
ijtc-1522	43	10	well	well	ADV
ijtc-1522	43	11	in	in	ADP
ijtc-1522	43	12	the	the	DET
ijtc-1522	43	13	au	au	NOUN
ijtc-1522	43	14	remains	remain	NOUN
ijtc-1522	43	15	challenging	challenge	VERB
ijtc-1522	43	16	.	.	PUNCT
ijtc-1522	44	1	numerous	numerous	ADJ
ijtc-1522	44	2	cit	cit	PROPN
ijtc-1522	44	3	systems	system	NOUN
ijtc-1522	44	4	include	include	VERB
ijtc-1522	44	5	,	,	PUNCT
ijtc-1522	44	6	among	among	ADP
ijtc-1522	44	7	others	other	NOUN
ijtc-1522	44	8	,	,	PUNCT
ijtc-1522	44	9	classical	classical	ADJ
ijtc-1522	44	10	systems	system	NOUN
ijtc-1522	44	11	,	,	PUNCT
ijtc-1522	44	12	imputation	imputation	NOUN
ijtc-1522	44	13	systems	system	NOUN
ijtc-1522	44	14	,	,	PUNCT
ijtc-1522	44	15	exemption	exemption	NOUN
ijtc-1522	44	16	systems	system	NOUN
ijtc-1522	44	17	,	,	PUNCT
ijtc-1522	44	18	deduction	deduction	NOUN
ijtc-1522	44	19	systems	system	NOUN
ijtc-1522	44	20	,	,	PUNCT
ijtc-1522	44	21	and	and	CCONJ
ijtc-1522	44	22	cash	cash	NOUN
ijtc-1522	44	23	flow	flow	NOUN
ijtc-1522	44	24	systems	system	NOUN
ijtc-1522	44	25	(	(	PUNCT
ijtc-1522	44	26	teixeira	teixeira	NOUN
ijtc-1522	44	27	,	,	PUNCT
ijtc-1522	44	28	2021	2021	NUM
ijtc-1522	44	29	;	;	PUNCT
ijtc-1522	44	30	schutte	schutte	NOUN
ijtc-1522	44	31	&	&	CCONJ
ijtc-1522	44	32	van	van	PROPN
ijtc-1522	44	33	der	der	PROPN
ijtc-1522	44	34	zwan	zwan	PROPN
ijtc-1522	44	35	,	,	PUNCT
ijtc-1522	44	36	2019	2019	NUM
ijtc-1522	44	37	)	)	PUNCT
ijtc-1522	44	38	.	.	PUNCT
ijtc-1522	45	1	however	however	ADV
ijtc-1522	45	2	,	,	PUNCT
ijtc-1522	45	3	previous	previous	ADJ
ijtc-1522	45	4	studies	study	NOUN
ijtc-1522	45	5	have	have	AUX
ijtc-1522	45	6	shown	show	VERB
ijtc-1522	45	7	that	that	SCONJ
ijtc-1522	45	8	only	only	ADV
ijtc-1522	45	9	two	two	NUM
ijtc-1522	45	10	systems	system	NOUN
ijtc-1522	45	11	merit	merit	NOUN
ijtc-1522	45	12	consideration	consideration	NOUN
ijtc-1522	45	13	:	:	PUNCT
ijtc-1522	45	14	the	the	DET
ijtc-1522	45	15	so	so	ADV
ijtc-1522	45	16	-	-	PUNCT
ijtc-1522	45	17	called	call	VERB
ijtc-1522	45	18	'	'	PUNCT
ijtc-1522	45	19	classical	classical	ADJ
ijtc-1522	45	20	'	'	PUNCT
ijtc-1522	45	21	system	system	NOUN
ijtc-1522	45	22	,	,	PUNCT
ijtc-1522	45	23	which	which	PRON
ijtc-1522	45	24	preserves	preserve	VERB
ijtc-1522	45	25	full	full	ADJ
ijtc-1522	45	26	economic	economic	ADJ
ijtc-1522	45	27	double	double	ADJ
ijtc-1522	45	28	taxation	taxation	NOUN
ijtc-1522	45	29	of	of	ADP
ijtc-1522	45	30	dividends	dividend	NOUN
ijtc-1522	45	31	,	,	PUNCT
ijtc-1522	45	32	and	and	CCONJ
ijtc-1522	45	33	the	the	DET
ijtc-1522	45	34	imputation	imputation	NOUN
ijtc-1522	45	35	system	system	NOUN
ijtc-1522	45	36	,	,	PUNCT
ijtc-1522	45	37	which	which	PRON
ijtc-1522	45	38	relieves	relieve	VERB
ijtc-1522	45	39	this	this	DET
ijtc-1522	45	40	double	double	ADJ
ijtc-1522	45	41	taxation	taxation	NOUN
ijtc-1522	45	42	by	by	ADP
ijtc-1522	45	43	granting	grant	VERB
ijtc-1522	45	44	a	a	DET
ijtc-1522	45	45	tax	tax	NOUN
ijtc-1522	45	46	credit	credit	NOUN
ijtc-1522	45	47	to	to	ADP
ijtc-1522	45	48	the	the	DET
ijtc-1522	45	49	recipient	recipient	NOUN
ijtc-1522	45	50	of	of	ADP
ijtc-1522	45	51	the	the	DET
ijtc-1522	45	52	dividends	dividend	NOUN
ijtc-1522	45	53	(	(	PUNCT
ijtc-1522	45	54	de	de	X
ijtc-1522	45	55	mooij	mooij	NOUN
ijtc-1522	45	56	,	,	PUNCT
ijtc-1522	45	57	klemm	klemm	NOUN
ijtc-1522	45	58	&	&	CCONJ
ijtc-1522	45	59	perry	perry	PROPN
ijtc-1522	45	60	,	,	PUNCT
ijtc-1522	45	61	2021	2021	NUM
ijtc-1522	45	62	;	;	PUNCT
ijtc-1522	45	63	richman	richman	PROPN
ijtc-1522	45	64	,	,	PUNCT
ijtc-1522	45	65	richman	richman	PROPN
ijtc-1522	45	66	,	,	PUNCT
ijtc-1522	45	67	richman	richman	PROPN
ijtc-1522	45	68	,	,	PUNCT
ijtc-1522	45	69	2020	2020	NUM
ijtc-1522	45	70	;	;	PUNCT
ijtc-1522	45	71	bulgac	bulgac	PROPN
ijtc-1522	45	72	,	,	PUNCT
ijtc-1522	45	73	2024	2024	NUM
ijtc-1522	45	74	)	)	PUNCT
ijtc-1522	45	75	.	.	PUNCT
ijtc-1522	46	1	the	the	DET
ijtc-1522	46	2	rationale	rationale	NOUN
ijtc-1522	46	3	for	for	ADP
ijtc-1522	46	4	choosing	choose	VERB
ijtc-1522	46	5	classical	classical	ADJ
ijtc-1522	46	6	and	and	CCONJ
ijtc-1522	46	7	imputation	imputation	NOUN
ijtc-1522	46	8	systems	system	NOUN
ijtc-1522	46	9	is	be	AUX
ijtc-1522	46	10	that	that	SCONJ
ijtc-1522	46	11	they	they	PRON
ijtc-1522	46	12	are	be	AUX
ijtc-1522	46	13	the	the	DET
ijtc-1522	46	14	central	central	ADJ
ijtc-1522	46	15	tax	tax	NOUN
ijtc-1522	46	16	systems	system	NOUN
ijtc-1522	46	17	comprising	comprise	VERB
ijtc-1522	46	18	features	feature	NOUN
ijtc-1522	46	19	of	of	ADP
ijtc-1522	46	20	other	other	ADJ
ijtc-1522	46	21	tax	tax	NOUN
ijtc-1522	46	22	systems	system	NOUN
ijtc-1522	46	23	(	(	PUNCT
ijtc-1522	46	24	hakelberg	hakelberg	PROPN
ijtc-1522	46	25	,	,	PUNCT
ijtc-1522	46	26	2024	2024	NUM
ijtc-1522	46	27	;	;	PUNCT
ijtc-1522	46	28	garbarino	garbarino	NOUN
ijtc-1522	46	29	,	,	PUNCT
ijtc-1522	46	30	2020	2020	NUM
ijtc-1522	46	31	;	;	PUNCT
ijtc-1522	46	32	conconi	conconi	ADJ
ijtc-1522	46	33	,	,	PUNCT
ijtc-1522	46	34	perroni	perroni	NOUN
ijtc-1522	46	35	&	&	CCONJ
ijtc-1522	46	36	riezman	riezman	NOUN
ijtc-1522	46	37	,	,	PUNCT
ijtc-1522	46	38	2008	2008	NUM
ijtc-1522	46	39	)	)	PUNCT
ijtc-1522	46	40	.	.	PUNCT
ijtc-1522	47	1	osterloh	osterloh	PROPN
ijtc-1522	47	2	,	,	PUNCT
ijtc-1522	47	3	heinemann	heinemann	PROPN
ijtc-1522	47	4	,	,	PUNCT
ijtc-1522	47	5	2013	2013	NUM
ijtc-1522	47	6	;	;	PUNCT
ijtc-1522	47	7	dharmapala	dharmapala	NOUN
ijtc-1522	47	8	,	,	PUNCT
ijtc-1522	47	9	2016	2016	NUM
ijtc-1522	47	10	.	.	PUNCT
ijtc-1522	48	1	hence	hence	ADV
ijtc-1522	48	2	,	,	PUNCT
ijtc-1522	48	3	they	they	PRON
ijtc-1522	48	4	are	be	AUX
ijtc-1522	48	5	spotlighted	spotlight	VERB
ijtc-1522	48	6	in	in	ADP
ijtc-1522	48	7	cit	cit	PROPN
ijtc-1522	48	8	harmonisation	harmonisation	NOUN
ijtc-1522	48	9	debates	debate	NOUN
ijtc-1522	48	10	(	(	PUNCT
ijtc-1522	48	11	osterloh	osterloh	PROPN
ijtc-1522	48	12	,	,	PUNCT
ijtc-1522	48	13	heinemann	heinemann	PROPN
ijtc-1522	48	14	,	,	PUNCT
ijtc-1522	48	15	2013	2013	NUM
ijtc-1522	48	16	;	;	PUNCT
ijtc-1522	48	17	dharmapala	dharmapala	NOUN
ijtc-1522	48	18	,	,	PUNCT
ijtc-1522	48	19	2016	2016	NUM
ijtc-1522	48	20	)	)	PUNCT
ijtc-1522	48	21	.	.	PUNCT
ijtc-1522	49	1	in	in	ADP
ijtc-1522	49	2	harmony	harmony	NOUN
ijtc-1522	49	3	with	with	ADP
ijtc-1522	49	4	these	these	DET
ijtc-1522	49	5	studies	study	NOUN
ijtc-1522	49	6	,	,	PUNCT
ijtc-1522	49	7	this	this	DET
ijtc-1522	49	8	paper	paper	NOUN
ijtc-1522	49	9	analyses	analyse	VERB
ijtc-1522	49	10	classical	classical	ADJ
ijtc-1522	49	11	and	and	CCONJ
ijtc-1522	49	12	imputation	imputation	NOUN
ijtc-1522	49	13	cit	cit	PROPN
ijtc-1522	49	14	systems	system	NOUN
ijtc-1522	49	15	to	to	PART
ijtc-1522	49	16	determine	determine	VERB
ijtc-1522	49	17	the	the	DET
ijtc-1522	49	18	best	good	ADJ
ijtc-1522	49	19	fit	fit	NOUN
ijtc-1522	49	20	for	for	ADP
ijtc-1522	49	21	the	the	DET
ijtc-1522	49	22	au	au	PROPN
ijtc-1522	49	23	.	.	PUNCT
ijtc-1522	50	1	first	first	ADV
ijtc-1522	50	2	,	,	PUNCT
ijtc-1522	50	3	this	this	DET
ijtc-1522	50	4	paper	paper	NOUN
ijtc-1522	50	5	analysed	analyse	VERB
ijtc-1522	50	6	the	the	DET
ijtc-1522	50	7	central	central	ADJ
ijtc-1522	50	8	existing	exist	VERB
ijtc-1522	50	9	cit	cit	PROPN
ijtc-1522	50	10	systems	system	NOUN
ijtc-1522	50	11	:	:	PUNCT
ijtc-1522	50	12	imputation	imputation	NOUN
ijtc-1522	50	13	and	and	CCONJ
ijtc-1522	50	14	classical	classical	NOUN
ijtc-1522	50	15	.	.	PUNCT
ijtc-1522	51	1	then	then	ADV
ijtc-1522	51	2	,	,	PUNCT
ijtc-1522	51	3	it	it	PRON
ijtc-1522	51	4	analyses	analyse	VERB
ijtc-1522	51	5	the	the	DET
ijtc-1522	51	6	empirical	empirical	ADJ
ijtc-1522	51	7	data	datum	NOUN
ijtc-1522	51	8	derived	derive	VERB
ijtc-1522	51	9	from	from	ADP
ijtc-1522	51	10	the	the	DET
ijtc-1522	51	11	interview	interview	NOUN
ijtc-1522	51	12	responses	response	NOUN
ijtc-1522	51	13	;	;	PUNCT
ijtc-1522	51	14	typically	typically	ADV
ijtc-1522	51	15	,	,	PUNCT
ijtc-1522	51	16	the	the	DET
ijtc-1522	51	17	literature	literature	NOUN
ijtc-1522	51	18	and	and	CCONJ
ijtc-1522	51	19	the	the	DET
ijtc-1522	51	20	empirical	empirical	ADJ
ijtc-1522	51	21	data	datum	NOUN
ijtc-1522	51	22	were	be	AUX
ijtc-1522	51	23	used	use	VERB
ijtc-1522	51	24	to	to	PART
ijtc-1522	51	25	determine	determine	VERB
ijtc-1522	51	26	the	the	DET
ijtc-1522	51	27	findings	finding	NOUN
ijtc-1522	51	28	and	and	CCONJ
ijtc-1522	51	29	the	the	DET
ijtc-1522	51	30	paper	paper	NOUN
ijtc-1522	51	31	's	's	PART
ijtc-1522	51	32	recommendation	recommendation	NOUN
ijtc-1522	51	33	.	.	PUNCT
ijtc-1522	52	1	according	accord	VERB
ijtc-1522	52	2	to	to	ADP
ijtc-1522	52	3	de	de	X
ijtc-1522	52	4	mooij	mooij	PROPN
ijtc-1522	52	5	et	et	PROPN
ijtc-1522	52	6	al	al	PROPN
ijtc-1522	52	7	.	.	PROPN
ijtc-1522	52	8	(	(	PUNCT
ijtc-1522	52	9	2021	2021	NUM
ijtc-1522	52	10	)	)	PUNCT
ijtc-1522	52	11	,	,	PUNCT
ijtc-1522	52	12	the	the	DET
ijtc-1522	52	13	imputation	imputation	NOUN
ijtc-1522	52	14	cit	cit	PROPN
ijtc-1522	52	15	system	system	NOUN
ijtc-1522	52	16	is	be	AUX
ijtc-1522	52	17	the	the	DET
ijtc-1522	52	18	system	system	NOUN
ijtc-1522	52	19	whereby	whereby	SCONJ
ijtc-1522	52	20	a	a	DET
ijtc-1522	52	21	natural	natural	ADJ
ijtc-1522	52	22	person	person	NOUN
ijtc-1522	52	23	is	be	AUX
ijtc-1522	52	24	acknowledged	acknowledge	VERB
ijtc-1522	52	25	as	as	ADP
ijtc-1522	52	26	the	the	DET
ijtc-1522	52	27	owner	owner	NOUN
ijtc-1522	52	28	of	of	ADP
ijtc-1522	52	29	legal	legal	ADJ
ijtc-1522	52	30	entities	entity	NOUN
ijtc-1522	52	31	in	in	ADP
ijtc-1522	52	32	an	an	DET
ijtc-1522	52	33	economy	economy	NOUN
ijtc-1522	52	34	that	that	PRON
ijtc-1522	52	35	bears	bear	VERB
ijtc-1522	52	36	the	the	DET
ijtc-1522	52	37	true	true	ADJ
ijtc-1522	52	38	incidence	incidence	NOUN
ijtc-1522	52	39	of	of	ADP
ijtc-1522	52	40	taxes	taxis	NOUN
ijtc-1522	52	41	.	.	PUNCT
ijtc-1522	53	1	the	the	DET
ijtc-1522	53	2	davis	davis	PROPN
ijtc-1522	53	3	tax	tax	PROPN
ijtc-1522	53	4	committee	committee	PROPN
ijtc-1522	53	5	(	(	PUNCT
ijtc-1522	53	6	dtc	dtc	PROPN
ijtc-1522	53	7	,	,	PUNCT
ijtc-1522	53	8	2018	2018	NUM
ijtc-1522	53	9	)	)	PUNCT
ijtc-1522	53	10	asserted	assert	VERB
ijtc-1522	53	11	that	that	SCONJ
ijtc-1522	53	12	under	under	ADP
ijtc-1522	53	13	the	the	DET
ijtc-1522	53	14	imputation	imputation	NOUN
ijtc-1522	53	15	system	system	NOUN
ijtc-1522	53	16	,	,	PUNCT
ijtc-1522	53	17	an	an	DET
ijtc-1522	53	18	individual	individual	NOUN
ijtc-1522	53	19	receiving	receive	VERB
ijtc-1522	53	20	a	a	DET
ijtc-1522	53	21	dividend	dividend	NOUN
ijtc-1522	53	22	becomes	become	VERB
ijtc-1522	53	23	entitled	entitle	VERB
ijtc-1522	53	24	to	to	ADP
ijtc-1522	53	25	an	an	DET
ijtc-1522	53	26	income	income	NOUN
ijtc-1522	53	27	tax	tax	NOUN
ijtc-1522	53	28	credit	credit	NOUN
ijtc-1522	53	29	representing	represent	VERB
ijtc-1522	53	30	the	the	DET
ijtc-1522	53	31	corporation	corporation	NOUN
ijtc-1522	53	32	tax	tax	NOUN
ijtc-1522	53	33	already	already	ADV
ijtc-1522	53	34	paid	pay	VERB
ijtc-1522	53	35	by	by	ADP
ijtc-1522	53	36	the	the	DET
ijtc-1522	53	37	company	company	NOUN
ijtc-1522	53	38	paying	pay	VERB
ijtc-1522	53	39	the	the	DET
ijtc-1522	53	40	dividend	dividend	NOUN
ijtc-1522	53	41	.	.	PUNCT
ijtc-1522	54	1	nevertheless	nevertheless	ADV
ijtc-1522	54	2	,	,	PUNCT
ijtc-1522	54	3	the	the	DET
ijtc-1522	54	4	extent	extent	NOUN
ijtc-1522	54	5	to	to	PART
ijtc-1522	54	6	which	which	PRON
ijtc-1522	54	7	the	the	DET
ijtc-1522	54	8	shareholder	shareholder	NOUN
ijtc-1522	54	9	can	can	AUX
ijtc-1522	54	10	access	access	VERB
ijtc-1522	54	11	tax	tax	NOUN
ijtc-1522	54	12	credits	credit	NOUN
ijtc-1522	54	13	for	for	ADP
ijtc-1522	54	14	rebate	rebate	ADJ
ijtc-1522	54	15	purposes	purpose	NOUN
ijtc-1522	54	16	varies	vary	VERB
ijtc-1522	54	17	from	from	ADP
ijtc-1522	54	18	country	country	NOUN
ijtc-1522	54	19	to	to	ADP
ijtc-1522	54	20	country	country	NOUN
ijtc-1522	54	21	,	,	PUNCT
ijtc-1522	54	22	posing	pose	VERB
ijtc-1522	54	23	challenges	challenge	NOUN
ijtc-1522	54	24	for	for	ADP
ijtc-1522	54	25	countries	country	NOUN
ijtc-1522	54	26	within	within	ADP
ijtc-1522	54	27	the	the	DET
ijtc-1522	54	28	same	same	ADJ
ijtc-1522	54	29	economic	economic	ADJ
ijtc-1522	54	30	integration	integration	NOUN
ijtc-1522	54	31	.	.	PUNCT
ijtc-1522	55	1	although	although	SCONJ
ijtc-1522	55	2	the	the	DET
ijtc-1522	55	3	imputation	imputation	NOUN
ijtc-1522	55	4	system	system	NOUN
ijtc-1522	55	5	of	of	ADP
ijtc-1522	55	6	cit	cit	PROPN
ijtc-1522	55	7	seems	seem	VERB
ijtc-1522	55	8	to	to	PART
ijtc-1522	55	9	make	make	VERB
ijtc-1522	55	10	economic	economic	ADJ
ijtc-1522	55	11	sense	sense	NOUN
ijtc-1522	55	12	,	,	PUNCT
ijtc-1522	55	13	de	de	X
ijtc-1522	55	14	mooij	mooij	PROPN
ijtc-1522	55	15	et	et	PROPN
ijtc-1522	55	16	al	al	PROPN
ijtc-1522	55	17	.	.	PROPN
ijtc-1522	56	1	(	(	PUNCT
ijtc-1522	56	2	2021	2021	NUM
ijtc-1522	56	3	)	)	PUNCT
ijtc-1522	56	4	noted	note	VERB
ijtc-1522	56	5	that	that	SCONJ
ijtc-1522	56	6	imputation	imputation	NOUN
ijtc-1522	56	7	credits	credit	NOUN
ijtc-1522	56	8	are	be	AUX
ijtc-1522	56	9	generally	generally	ADV
ijtc-1522	56	10	not	not	PART
ijtc-1522	56	11	provided	provide	VERB
ijtc-1522	56	12	for	for	ADP
ijtc-1522	56	13	foreign	foreign	ADJ
ijtc-1522	56	14	corporate	corporate	ADJ
ijtc-1522	56	15	income	income	NOUN
ijtc-1522	56	16	tax	tax	NOUN
ijtc-1522	56	17	paid	pay	VERB
ijtc-1522	56	18	on	on	ADP
ijtc-1522	56	19	international	international	ADJ
ijtc-1522	56	20	transactions	transaction	NOUN
ijtc-1522	56	21	,	,	PUNCT
ijtc-1522	56	22	which	which	PRON
ijtc-1522	56	23	then	then	ADV
ijtc-1522	56	24	causes	cause	VERB
ijtc-1522	56	25	distortions	distortion	NOUN
ijtc-1522	56	26	in	in	ADP
ijtc-1522	56	27	global	global	ADJ
ijtc-1522	56	28	capital	capital	NOUN
ijtc-1522	56	29	markets	market	NOUN
ijtc-1522	56	30	.	.	PUNCT
ijtc-1522	57	1	as	as	ADP
ijtc-1522	57	2	a	a	DET
ijtc-1522	57	3	result	result	NOUN
ijtc-1522	57	4	,	,	PUNCT
ijtc-1522	57	5	the	the	DET
ijtc-1522	57	6	eu	eu	PROPN
ijtc-1522	57	7	imputation	imputation	NOUN
ijtc-1522	57	8	systems	system	NOUN
ijtc-1522	57	9	have	have	AUX
ijtc-1522	57	10	been	be	AUX
ijtc-1522	57	11	abolished	abolish	VERB
ijtc-1522	57	12	,	,	PUNCT
ijtc-1522	57	13	as	as	SCONJ
ijtc-1522	57	14	they	they	PRON
ijtc-1522	57	15	impede	impede	VERB
ijtc-1522	57	16	international	international	ADJ
ijtc-1522	57	17	investors	investor	NOUN
ijtc-1522	57	18	from	from	ADP
ijtc-1522	57	19	investing	invest	VERB
ijtc-1522	57	20	in	in	ADP
ijtc-1522	57	21	the	the	DET
ijtc-1522	57	22	union	union	NOUN
ijtc-1522	57	23	(	(	PUNCT
ijtc-1522	57	24	dtc	dtc	PROPN
ijtc-1522	57	25	,	,	PUNCT
ijtc-1522	57	26	2018	2018	NUM
ijtc-1522	57	27	)	)	PUNCT
ijtc-1522	57	28	.	.	PUNCT
ijtc-1522	58	1	richman	richman	PROPN
ijtc-1522	58	2	et	et	PROPN
ijtc-1522	58	3	al	al	PROPN
ijtc-1522	58	4	.	.	PROPN
ijtc-1522	58	5	(	(	PUNCT
ijtc-1522	58	6	2020	2020	NUM
ijtc-1522	58	7	)	)	PUNCT
ijtc-1522	58	8	concur	concur	VERB
ijtc-1522	58	9	that	that	SCONJ
ijtc-1522	58	10	the	the	DET
ijtc-1522	58	11	imputation	imputation	NOUN
ijtc-1522	58	12	system	system	NOUN
ijtc-1522	58	13	is	be	AUX
ijtc-1522	58	14	complicated	complicated	ADJ
ijtc-1522	58	15	and	and	CCONJ
ijtc-1522	58	16	commonly	commonly	ADV
ijtc-1522	58	17	negatively	negatively	ADV
ijtc-1522	58	18	impacts	impact	VERB
ijtc-1522	58	19	the	the	DET
ijtc-1522	58	20	revenue	revenue	NOUN
ijtc-1522	58	21	of	of	ADP
ijtc-1522	58	22	corporations	corporation	NOUN
ijtc-1522	58	23	due	due	ADP
ijtc-1522	58	24	to	to	ADP
ijtc-1522	58	25	the	the	DET
ijtc-1522	58	26	dividend	dividend	NOUN
ijtc-1522	58	27	tax	tax	NOUN
ijtc-1522	58	28	that	that	PRON
ijtc-1522	58	29	corporations	corporation	NOUN
ijtc-1522	58	30	pay	pay	VERB
ijtc-1522	58	31	on	on	ADP
ijtc-1522	58	32	behalf	behalf	NOUN
ijtc-1522	58	33	of	of	ADP
ijtc-1522	58	34	shareholders	shareholder	NOUN
ijtc-1522	58	35	.	.	PUNCT
ijtc-1522	59	1	in	in	ADP
ijtc-1522	59	2	a	a	DET
ijtc-1522	59	3	nutshell	nutshell	NOUN
ijtc-1522	59	4	,	,	PUNCT
ijtc-1522	59	5	there	there	PRON
ijtc-1522	59	6	is	be	VERB
ijtc-1522	59	7	no	no	DET
ijtc-1522	59	8	consensus	consensus	NOUN
ijtc-1522	59	9	regarding	regard	VERB
ijtc-1522	59	10	the	the	DET
ijtc-1522	59	11	cit	cit	PROPN
ijtc-1522	59	12	system	system	NOUN
ijtc-1522	59	13	that	that	PRON
ijtc-1522	59	14	may	may	AUX
ijtc-1522	59	15	promote	promote	VERB
ijtc-1522	59	16	cit	cit	ADJ
ijtc-1522	59	17	harmonisation	harmonisation	NOUN
ijtc-1522	59	18	in	in	ADP
ijtc-1522	59	19	the	the	DET
ijtc-1522	59	20	au	au	PROPN
ijtc-1522	59	21	.	.	PROPN
ijtc-1522	59	22	due	due	ADP
ijtc-1522	59	23	to	to	ADP
ijtc-1522	59	24	economic	economic	ADJ
ijtc-1522	59	25	,	,	PUNCT
ijtc-1522	59	26	structural	structural	ADJ
ijtc-1522	59	27	,	,	PUNCT
ijtc-1522	59	28	political	political	ADJ
ijtc-1522	59	29	and	and	CCONJ
ijtc-1522	59	30	institutional	institutional	ADJ
ijtc-1522	59	31	constraints	constraint	NOUN
ijtc-1522	59	32	,	,	PUNCT
ijtc-1522	59	33	cit	cit	PROPN
ijtc-1522	59	34	harmonisation	harmonisation	NOUN
ijtc-1522	59	35	has	have	AUX
ijtc-1522	59	36	not	not	PART
ijtc-1522	59	37	been	be	AUX
ijtc-1522	59	38	achieved	achieve	VERB
ijtc-1522	59	39	in	in	ADP
ijtc-1522	59	40	the	the	DET
ijtc-1522	59	41	au	au	PROPN
ijtc-1522	59	42	.	.	PUNCT
ijtc-1522	60	1	this	this	PRON
ijtc-1522	60	2	has	have	AUX
ijtc-1522	60	3	resulted	result	VERB
ijtc-1522	60	4	in	in	ADP
ijtc-1522	60	5	a	a	DET
ijtc-1522	60	6	lack	lack	NOUN
ijtc-1522	60	7	of	of	ADP
ijtc-1522	60	8	tax	tax	NOUN
ijtc-1522	60	9	policies	policy	NOUN
ijtc-1522	60	10	that	that	PRON
ijtc-1522	60	11	may	may	AUX
ijtc-1522	60	12	address	address	VERB
ijtc-1522	60	13	challenges	challenge	NOUN
ijtc-1522	60	14	such	such	ADJ
ijtc-1522	60	15	as	as	ADP
ijtc-1522	60	16	the	the	DET
ijtc-1522	60	17	taxation	taxation	NOUN
ijtc-1522	60	18	of	of	ADP
ijtc-1522	60	19	cross	cross	ADJ
ijtc-1522	60	20	-	-	ADJ
ijtc-1522	60	21	border	border	ADJ
ijtc-1522	60	22	transactions	transaction	NOUN
ijtc-1522	60	23	of	of	ADP
ijtc-1522	60	24	multinational	multinational	ADJ
ijtc-1522	60	25	enterprises	enterprise	NOUN
ijtc-1522	60	26	and	and	CCONJ
ijtc-1522	60	27	the	the	DET
ijtc-1522	60	28	granting	granting	NOUN
ijtc-1522	60	29	of	of	ADP
ijtc-1522	60	30	wasteful	wasteful	ADJ
ijtc-1522	60	31	tax	tax	NOUN
ijtc-1522	60	32	incentives	incentive	NOUN
ijtc-1522	60	33	.	.	PUNCT
ijtc-1522	61	1	even	even	ADV
ijtc-1522	61	2	adopting	adopt	VERB
ijtc-1522	61	3	the	the	DET
ijtc-1522	61	4	eu	eu	PROPN
ijtc-1522	61	5	model	model	NOUN
ijtc-1522	61	6	of	of	ADP
ijtc-1522	61	7	tax	tax	NOUN
ijtc-1522	61	8	harmonisation	harmonisation	NOUN
ijtc-1522	61	9	may	may	AUX
ijtc-1522	61	10	not	not	PART
ijtc-1522	61	11	be	be	AUX
ijtc-1522	61	12	practical	practical	ADJ
ijtc-1522	61	13	due	due	ADJ
ijtc-1522	61	14	to	to	ADP
ijtc-1522	61	15	varying	vary	VERB
ijtc-1522	61	16	heterogeneous	heterogeneous	ADJ
ijtc-1522	61	17	conditions	condition	NOUN
ijtc-1522	61	18	in	in	ADP
ijtc-1522	61	19	the	the	DET
ijtc-1522	61	20	au	au	NOUN
ijtc-1522	61	21	and	and	CCONJ
ijtc-1522	61	22	eu	eu	PROPN
ijtc-1522	61	23	.	.	PROPN
ijtc-1522	61	24	therefore	therefore	ADV
ijtc-1522	61	25	,	,	PUNCT
ijtc-1522	61	26	choosing	choose	VERB
ijtc-1522	61	27	the	the	DET
ijtc-1522	61	28	best	good	ADJ
ijtc-1522	61	29	cit	cit	ADJ
ijtc-1522	61	30	system	system	NOUN
ijtc-1522	61	31	that	that	PRON
ijtc-1522	61	32	fits	fit	VERB
ijtc-1522	61	33	well	well	ADV
ijtc-1522	61	34	in	in	ADP
ijtc-1522	61	35	the	the	DET
ijtc-1522	61	36	au	au	NOUN
ijtc-1522	61	37	remains	remain	VERB
ijtc-1522	61	38	a	a	DET
ijtc-1522	61	39	challengewhether	challengewhether	NOUN
ijtc-1522	61	40	to	to	PART
ijtc-1522	61	41	use	use	VERB
ijtc-1522	61	42	the	the	DET
ijtc-1522	61	43	classical	classical	ADJ
ijtc-1522	61	44	or	or	CCONJ
ijtc-1522	61	45	imputation	imputation	NOUN
ijtc-1522	61	46	system	system	NOUN
ijtc-1522	61	47	of	of	ADP
ijtc-1522	61	48	cit	cit	PROPN
ijtc-1522	61	49	in	in	ADP
ijtc-1522	61	50	the	the	DET
ijtc-1522	61	51	au	au	NOUN
ijtc-1522	61	52	is	be	AUX
ijtc-1522	61	53	unclear	unclear	ADJ
ijtc-1522	61	54	,	,	PUNCT
ijtc-1522	61	55	requiring	require	VERB
ijtc-1522	61	56	further	further	ADJ
ijtc-1522	61	57	research	research	NOUN
ijtc-1522	61	58	,	,	PUNCT
ijtc-1522	61	59	which	which	PRON
ijtc-1522	61	60	prompts	prompt	VERB
ijtc-1522	61	61	the	the	DET
ijtc-1522	61	62	current	current	ADJ
ijtc-1522	61	63	study	study	NOUN
ijtc-1522	61	64	.	.	PUNCT
ijtc-1522	62	1	the	the	DET
ijtc-1522	62	2	current	current	ADJ
ijtc-1522	62	3	paper	paper	NOUN
ijtc-1522	62	4	addresses	address	NOUN
ijtc-1522	62	5	this	this	DET
ijtc-1522	62	6	dilemma	dilemma	NOUN
ijtc-1522	62	7	by	by	ADP
ijtc-1522	62	8	proposing	propose	VERB
ijtc-1522	62	9	the	the	DET
ijtc-1522	62	10	best	good	ADJ
ijtc-1522	62	11	tax	tax	NOUN
ijtc-1522	62	12	system	system	NOUN
ijtc-1522	62	13	for	for	ADP
ijtc-1522	62	14	cit	cit	PROPN
ijtc-1522	62	15	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	PROPN
ijtc-1522	62	16	determination	determination	NOUN
ijtc-1522	62	17	of	of	ADP
ijtc-1522	62	18	tax	tax	NOUN
ijtc-1522	62	19	system	system	NOUN
ijtc-1522	62	20	for	for	ADP
ijtc-1522	62	21	corporate	corporate	ADJ
ijtc-1522	62	22	income	income	NOUN
ijtc-1522	62	23	tax	tax	NOUN
ijtc-1522	62	24	harmonisation	harmonisation	NOUN
ijtc-1522	62	25	of	of	ADP
ijtc-1522	62	26	african	african	PROPN
ijtc-1522	62	27	union	union	PROPN
ijtc-1522	62	28	chiromo	chiromo	NOUN
ijtc-1522	62	29	and	and	CCONJ
ijtc-1522	62	30	schutte	schutte	NOUN
ijtc-1522	62	31	955	955	NUM
ijtc-1522	62	32	|	|	ADV
ijtc-1522	62	33	ilomata	ilomata	PROPN
ijtc-1522	62	34	international	international	ADJ
ijtc-1522	62	35	journal	journal	NOUN
ijtc-1522	62	36	of	of	ADP
ijtc-1522	62	37	tax	tax	PROPN
ijtc-1522	62	38	&	&	CCONJ
ijtc-1522	62	39	accounting	account	VERB
ijtc-1522	62	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1522	62	41	harmonisation	harmonisation	NOUN
ijtc-1522	62	42	in	in	ADP
ijtc-1522	62	43	the	the	DET
ijtc-1522	62	44	au	au	PROPN
ijtc-1522	62	45	member	member	NOUN
ijtc-1522	62	46	states	state	NOUN
ijtc-1522	62	47	.	.	PUNCT
ijtc-1522	63	1	to	to	PART
ijtc-1522	63	2	address	address	VERB
ijtc-1522	63	3	these	these	DET
ijtc-1522	63	4	gaps	gap	NOUN
ijtc-1522	63	5	,	,	PUNCT
ijtc-1522	63	6	the	the	DET
ijtc-1522	63	7	current	current	ADJ
ijtc-1522	63	8	paper	paper	NOUN
ijtc-1522	63	9	analyses	analyse	VERB
ijtc-1522	63	10	classical	classical	ADJ
ijtc-1522	63	11	and	and	CCONJ
ijtc-1522	63	12	imputation	imputation	NOUN
ijtc-1522	63	13	cit	cit	PROPN
ijtc-1522	63	14	systems	system	NOUN
ijtc-1522	63	15	to	to	PART
ijtc-1522	63	16	determine	determine	VERB
ijtc-1522	63	17	the	the	DET
ijtc-1522	63	18	best	good	ADJ
ijtc-1522	63	19	-	-	PUNCT
ijtc-1522	63	20	fit	fit	ADJ
ijtc-1522	63	21	tax	tax	NOUN
ijtc-1522	63	22	system	system	NOUN
ijtc-1522	63	23	for	for	ADP
ijtc-1522	63	24	the	the	DET
ijtc-1522	63	25	au	au	PROPN
ijtc-1522	63	26	.	.	PROPN
ijtc-1522	63	27	method	method	VERB
ijtc-1522	63	28	the	the	DET
ijtc-1522	63	29	study	study	NOUN
ijtc-1522	63	30	adopted	adopt	VERB
ijtc-1522	63	31	a	a	DET
ijtc-1522	63	32	qualitative	qualitative	ADJ
ijtc-1522	63	33	research	research	NOUN
ijtc-1522	63	34	approach	approach	NOUN
ijtc-1522	63	35	,	,	PUNCT
ijtc-1522	63	36	which	which	PRON
ijtc-1522	63	37	is	be	AUX
ijtc-1522	63	38	a	a	DET
ijtc-1522	63	39	process	process	NOUN
ijtc-1522	63	40	that	that	PRON
ijtc-1522	63	41	assists	assist	VERB
ijtc-1522	63	42	the	the	DET
ijtc-1522	63	43	researcher	researcher	NOUN
ijtc-1522	63	44	in	in	ADP
ijtc-1522	63	45	exploring	explore	VERB
ijtc-1522	63	46	individual	individual	ADJ
ijtc-1522	63	47	or	or	CCONJ
ijtc-1522	63	48	group	group	NOUN
ijtc-1522	63	49	behaviour	behaviour	NOUN
ijtc-1522	63	50	and	and	CCONJ
ijtc-1522	63	51	describing	describe	VERB
ijtc-1522	63	52	social	social	ADJ
ijtc-1522	63	53	problems	problem	NOUN
ijtc-1522	63	54	(	(	PUNCT
ijtc-1522	63	55	sugiyono	sugiyono	NOUN
ijtc-1522	63	56	,	,	PUNCT
ijtc-1522	63	57	2019	2019	NUM
ijtc-1522	63	58	)	)	PUNCT
ijtc-1522	63	59	.	.	PUNCT
ijtc-1522	64	1	the	the	DET
ijtc-1522	64	2	qualitative	qualitative	ADJ
ijtc-1522	64	3	approach	approach	NOUN
ijtc-1522	64	4	was	be	AUX
ijtc-1522	64	5	appropriate	appropriate	ADJ
ijtc-1522	64	6	for	for	ADP
ijtc-1522	64	7	the	the	DET
ijtc-1522	64	8	current	current	ADJ
ijtc-1522	64	9	study	study	NOUN
ijtc-1522	64	10	because	because	SCONJ
ijtc-1522	64	11	limited	limited	ADJ
ijtc-1522	64	12	data	datum	NOUN
ijtc-1522	64	13	is	be	AUX
ijtc-1522	64	14	available	available	ADJ
ijtc-1522	64	15	on	on	ADP
ijtc-1522	64	16	the	the	DET
ijtc-1522	64	17	subject	subject	NOUN
ijtc-1522	64	18	matter	matter	NOUN
ijtc-1522	64	19	as	as	SCONJ
ijtc-1522	64	20	the	the	DET
ijtc-1522	64	21	au	au	NOUN
ijtc-1522	64	22	is	be	AUX
ijtc-1522	64	23	an	an	DET
ijtc-1522	64	24	emerging	emerge	VERB
ijtc-1522	64	25	economic	economic	ADJ
ijtc-1522	64	26	integration	integration	NOUN
ijtc-1522	64	27	.	.	PUNCT
ijtc-1522	65	1	as	as	ADP
ijtc-1522	65	2	a	a	DET
ijtc-1522	65	3	result	result	NOUN
ijtc-1522	65	4	,	,	PUNCT
ijtc-1522	65	5	perceptions	perception	NOUN
ijtc-1522	65	6	and	and	CCONJ
ijtc-1522	65	7	values	value	NOUN
ijtc-1522	65	8	of	of	ADP
ijtc-1522	65	9	tax	tax	NOUN
ijtc-1522	65	10	policy	policy	NOUN
ijtc-1522	65	11	representatives	representative	NOUN
ijtc-1522	65	12	from	from	ADP
ijtc-1522	65	13	existing	exist	VERB
ijtc-1522	65	14	african	african	ADJ
ijtc-1522	65	15	economic	economic	ADJ
ijtc-1522	65	16	integrations	integration	NOUN
ijtc-1522	65	17	were	be	AUX
ijtc-1522	65	18	used	use	VERB
ijtc-1522	65	19	to	to	PART
ijtc-1522	65	20	determine	determine	VERB
ijtc-1522	65	21	the	the	DET
ijtc-1522	65	22	best	good	ADJ
ijtc-1522	65	23	tax	tax	NOUN
ijtc-1522	65	24	system	system	NOUN
ijtc-1522	65	25	to	to	PART
ijtc-1522	65	26	be	be	AUX
ijtc-1522	65	27	adopted	adopt	VERB
ijtc-1522	65	28	in	in	ADP
ijtc-1522	65	29	the	the	DET
ijtc-1522	65	30	au	au	PROPN
ijtc-1522	65	31	.	.	PUNCT
ijtc-1522	66	1	the	the	DET
ijtc-1522	66	2	research	research	NOUN
ijtc-1522	66	3	process	process	NOUN
ijtc-1522	66	4	starts	start	VERB
ijtc-1522	66	5	with	with	ADP
ijtc-1522	66	6	making	make	VERB
ijtc-1522	66	7	research	research	NOUN
ijtc-1522	66	8	questions	question	NOUN
ijtc-1522	66	9	and	and	CCONJ
ijtc-1522	66	10	procedures	procedure	NOUN
ijtc-1522	66	11	,	,	PUNCT
ijtc-1522	66	12	collecting	collect	VERB
ijtc-1522	66	13	data	datum	NOUN
ijtc-1522	66	14	from	from	ADP
ijtc-1522	66	15	participants	participant	NOUN
ijtc-1522	66	16	,	,	PUNCT
ijtc-1522	66	17	analysing	analyse	VERB
ijtc-1522	66	18	data	datum	NOUN
ijtc-1522	66	19	inductively	inductively	ADV
ijtc-1522	66	20	,	,	PUNCT
ijtc-1522	66	21	constructing	construct	VERB
ijtc-1522	66	22	data	datum	NOUN
ijtc-1522	66	23	and	and	CCONJ
ijtc-1522	66	24	providing	provide	VERB
ijtc-1522	66	25	interpretations	interpretation	NOUN
ijtc-1522	66	26	of	of	ADP
ijtc-1522	66	27	the	the	DET
ijtc-1522	66	28	meaning	meaning	NOUN
ijtc-1522	66	29	of	of	ADP
ijtc-1522	66	30	data	datum	NOUN
ijtc-1522	66	31	(	(	PUNCT
ijtc-1522	66	32	kovacs	kovacs	PROPN
ijtc-1522	66	33	&	&	CCONJ
ijtc-1522	66	34	spens	spens	PROPN
ijtc-1522	66	35	,	,	PUNCT
ijtc-1522	66	36	2005	2005	NUM
ijtc-1522	66	37	)	)	PUNCT
ijtc-1522	66	38	.	.	PUNCT
ijtc-1522	67	1	the	the	DET
ijtc-1522	67	2	type	type	NOUN
ijtc-1522	67	3	of	of	ADP
ijtc-1522	67	4	research	research	NOUN
ijtc-1522	67	5	used	use	VERB
ijtc-1522	67	6	is	be	AUX
ijtc-1522	67	7	descriptive	descriptive	ADJ
ijtc-1522	67	8	research	research	NOUN
ijtc-1522	67	9	,	,	PUNCT
ijtc-1522	67	10	which	which	PRON
ijtc-1522	67	11	presents	present	VERB
ijtc-1522	67	12	a	a	DET
ijtc-1522	67	13	picture	picture	NOUN
ijtc-1522	67	14	of	of	ADP
ijtc-1522	67	15	the	the	DET
ijtc-1522	67	16	specific	specific	ADJ
ijtc-1522	67	17	details	detail	NOUN
ijtc-1522	67	18	of	of	ADP
ijtc-1522	67	19	the	the	DET
ijtc-1522	67	20	situation	situation	NOUN
ijtc-1522	67	21	,	,	PUNCT
ijtc-1522	67	22	social	social	ADJ
ijtc-1522	67	23	setting	setting	NOUN
ijtc-1522	67	24	,	,	PUNCT
ijtc-1522	67	25	or	or	CCONJ
ijtc-1522	67	26	relationship	relationship	NOUN
ijtc-1522	67	27	(	(	PUNCT
ijtc-1522	67	28	neuman	neuman	NOUN
ijtc-1522	67	29	,	,	PUNCT
ijtc-1522	67	30	2011	2011	NUM
ijtc-1522	67	31	)	)	PUNCT
ijtc-1522	67	32	.	.	PUNCT
ijtc-1522	68	1	an	an	DET
ijtc-1522	68	2	interview	interview	NOUN
ijtc-1522	68	3	and	and	CCONJ
ijtc-1522	68	4	an	an	DET
ijtc-1522	68	5	electronic	electronic	ADJ
ijtc-1522	68	6	qualitative	qualitative	ADJ
ijtc-1522	68	7	survey	survey	NOUN
ijtc-1522	68	8	were	be	AUX
ijtc-1522	68	9	used	use	VERB
ijtc-1522	68	10	to	to	PART
ijtc-1522	68	11	collect	collect	VERB
ijtc-1522	68	12	participant	participant	ADJ
ijtc-1522	68	13	data	datum	NOUN
ijtc-1522	68	14	.	.	PUNCT
ijtc-1522	69	1	these	these	DET
ijtc-1522	69	2	participants	participant	NOUN
ijtc-1522	69	3	consist	consist	VERB
ijtc-1522	69	4	of	of	ADP
ijtc-1522	69	5	17	17	NUM
ijtc-1522	69	6	council	council	NOUN
ijtc-1522	69	7	members	member	NOUN
ijtc-1522	69	8	of	of	ADP
ijtc-1522	69	9	the	the	DET
ijtc-1522	69	10	african	african	PROPN
ijtc-1522	69	11	tax	tax	PROPN
ijtc-1522	69	12	administration	administration	PROPN
ijtc-1522	69	13	forum	forum	PROPN
ijtc-1522	69	14	(	(	PUNCT
ijtc-1522	69	15	ataf	ataf	ADV
ijtc-1522	69	16	)	)	PUNCT
ijtc-1522	69	17	from	from	ADP
ijtc-1522	69	18	selected	select	VERB
ijtc-1522	69	19	african	african	ADJ
ijtc-1522	69	20	economic	economic	ADJ
ijtc-1522	69	21	integration	integration	NOUN
ijtc-1522	69	22	tax	tax	NOUN
ijtc-1522	69	23	authorities	authority	NOUN
ijtc-1522	69	24	and	and	CCONJ
ijtc-1522	69	25	13	13	NUM
ijtc-1522	69	26	cross	cross	ADJ
ijtc-1522	69	27	-	-	ADJ
ijtc-1522	69	28	border	border	ADJ
ijtc-1522	69	29	tax	tax	NOUN
ijtc-1522	69	30	specialists	specialist	NOUN
ijtc-1522	69	31	drawn	draw	VERB
ijtc-1522	69	32	from	from	ADP
ijtc-1522	69	33	sizeable	sizeable	ADJ
ijtc-1522	69	34	international	international	ADJ
ijtc-1522	69	35	accounting	accounting	NOUN
ijtc-1522	69	36	firms	firm	NOUN
ijtc-1522	69	37	,	,	PUNCT
ijtc-1522	69	38	namely	namely	ADV
ijtc-1522	69	39	kpmg	kpmg	PROPN
ijtc-1522	69	40	,	,	PUNCT
ijtc-1522	69	41	pwc	pwc	PROPN
ijtc-1522	69	42	and	and	CCONJ
ijtc-1522	69	43	deloitte	deloitte	PROPN
ijtc-1522	69	44	.	.	PUNCT
ijtc-1522	70	1	these	these	DET
ijtc-1522	70	2	participants	participant	NOUN
ijtc-1522	70	3	were	be	AUX
ijtc-1522	70	4	selected	select	VERB
ijtc-1522	70	5	based	base	VERB
ijtc-1522	70	6	on	on	ADP
ijtc-1522	70	7	their	their	PRON
ijtc-1522	70	8	ability	ability	NOUN
ijtc-1522	70	9	to	to	PART
ijtc-1522	70	10	influence	influence	VERB
ijtc-1522	70	11	tax	tax	NOUN
ijtc-1522	70	12	policies	policy	NOUN
ijtc-1522	70	13	on	on	ADP
ijtc-1522	70	14	various	various	ADJ
ijtc-1522	70	15	african	african	ADJ
ijtc-1522	70	16	economic	economic	ADJ
ijtc-1522	70	17	integrations	integration	NOUN
ijtc-1522	70	18	.	.	PUNCT
ijtc-1522	71	1	their	their	PRON
ijtc-1522	71	2	choice	choice	NOUN
ijtc-1522	71	3	was	be	AUX
ijtc-1522	71	4	also	also	ADV
ijtc-1522	71	5	based	base	VERB
ijtc-1522	71	6	on	on	ADP
ijtc-1522	71	7	the	the	DET
ijtc-1522	71	8	fact	fact	NOUN
ijtc-1522	71	9	that	that	SCONJ
ijtc-1522	71	10	they	they	PRON
ijtc-1522	71	11	are	be	AUX
ijtc-1522	71	12	regarded	regard	VERB
ijtc-1522	71	13	as	as	ADP
ijtc-1522	71	14	front	front	ADJ
ijtc-1522	71	15	runners	runner	NOUN
ijtc-1522	71	16	of	of	ADP
ijtc-1522	71	17	tax	tax	NOUN
ijtc-1522	71	18	harmonisation	harmonisation	NOUN
ijtc-1522	71	19	in	in	ADP
ijtc-1522	71	20	their	their	PRON
ijtc-1522	71	21	respective	respective	ADJ
ijtc-1522	71	22	economic	economic	ADJ
ijtc-1522	71	23	integrations	integration	NOUN
ijtc-1522	71	24	.	.	PUNCT
ijtc-1522	72	1	the	the	DET
ijtc-1522	72	2	study	study	NOUN
ijtc-1522	72	3	adopted	adopt	VERB
ijtc-1522	72	4	purposive	purposive	ADJ
ijtc-1522	72	5	sampling	sampling	NOUN
ijtc-1522	72	6	,	,	PUNCT
ijtc-1522	72	7	a	a	DET
ijtc-1522	72	8	non	non	ADJ
ijtc-1522	72	9	-	-	ADJ
ijtc-1522	72	10	probability	probability	ADJ
ijtc-1522	72	11	sampling	sampling	NOUN
ijtc-1522	72	12	technique	technique	NOUN
ijtc-1522	72	13	where	where	SCONJ
ijtc-1522	72	14	the	the	DET
ijtc-1522	72	15	researcher	researcher	NOUN
ijtc-1522	72	16	identifies	identify	VERB
ijtc-1522	72	17	information	information	NOUN
ijtc-1522	72	18	-	-	PUNCT
ijtc-1522	72	19	rich	rich	ADJ
ijtc-1522	72	20	participants	participant	NOUN
ijtc-1522	72	21	because	because	SCONJ
ijtc-1522	72	22	they	they	PRON
ijtc-1522	72	23	are	be	AUX
ijtc-1522	72	24	possibly	possibly	ADV
ijtc-1522	72	25	knowledgeable	knowledgeable	ADJ
ijtc-1522	72	26	about	about	ADP
ijtc-1522	72	27	the	the	DET
ijtc-1522	72	28	phenomena	phenomenon	NOUN
ijtc-1522	72	29	under	under	ADP
ijtc-1522	72	30	study	study	NOUN
ijtc-1522	72	31	(	(	PUNCT
ijtc-1522	72	32	mcmillan	mcmillan	PROPN
ijtc-1522	72	33	&	&	CCONJ
ijtc-1522	72	34	schumacher	schumacher	PROPN
ijtc-1522	72	35	,	,	PUNCT
ijtc-1522	72	36	2006	2006	NUM
ijtc-1522	72	37	)	)	PUNCT
ijtc-1522	72	38	.	.	PUNCT
ijtc-1522	73	1	the	the	DET
ijtc-1522	73	2	purposive	purposive	NOUN
ijtc-1522	73	3	sampling	sampling	NOUN
ijtc-1522	73	4	allowed	allow	VERB
ijtc-1522	73	5	the	the	DET
ijtc-1522	73	6	researcher	researcher	NOUN
ijtc-1522	73	7	to	to	PART
ijtc-1522	73	8	identify	identify	VERB
ijtc-1522	73	9	and	and	CCONJ
ijtc-1522	73	10	select	select	VERB
ijtc-1522	73	11	knowledgeable	knowledgeable	ADJ
ijtc-1522	73	12	tax	tax	NOUN
ijtc-1522	73	13	experts	expert	NOUN
ijtc-1522	73	14	to	to	PART
ijtc-1522	73	15	provide	provide	VERB
ijtc-1522	73	16	relevant	relevant	ADJ
ijtc-1522	73	17	opinions	opinion	NOUN
ijtc-1522	73	18	on	on	ADP
ijtc-1522	73	19	the	the	DET
ijtc-1522	73	20	best	good	ADJ
ijtc-1522	73	21	tax	tax	NOUN
ijtc-1522	73	22	system	system	NOUN
ijtc-1522	73	23	to	to	PART
ijtc-1522	73	24	be	be	AUX
ijtc-1522	73	25	implemented	implement	VERB
ijtc-1522	73	26	in	in	ADP
ijtc-1522	73	27	the	the	DET
ijtc-1522	73	28	au	au	PROPN
ijtc-1522	73	29	.	.	PROPN
ijtc-1522	73	30	gary	gary	PROPN
ijtc-1522	73	31	(	(	PUNCT
ijtc-1522	73	32	2014	2014	NUM
ijtc-1522	73	33	)	)	PUNCT
ijtc-1522	73	34	suggests	suggest	VERB
ijtc-1522	73	35	that	that	SCONJ
ijtc-1522	73	36	the	the	DET
ijtc-1522	73	37	logic	logic	NOUN
ijtc-1522	73	38	and	and	CCONJ
ijtc-1522	73	39	power	power	NOUN
ijtc-1522	73	40	of	of	ADP
ijtc-1522	73	41	purposeful	purposeful	ADJ
ijtc-1522	73	42	sampling	sampling	NOUN
ijtc-1522	73	43	lie	lie	NOUN
ijtc-1522	73	44	in	in	ADP
ijtc-1522	73	45	selecting	select	VERB
ijtc-1522	73	46	informationrich	informationrich	NOUN
ijtc-1522	73	47	cases	case	NOUN
ijtc-1522	73	48	for	for	ADP
ijtc-1522	73	49	in	in	ADP
ijtc-1522	73	50	-	-	PUNCT
ijtc-1522	73	51	depth	depth	NOUN
ijtc-1522	73	52	study	study	NOUN
ijtc-1522	73	53	.	.	PUNCT
ijtc-1522	74	1	information	information	NOUN
ijtc-1522	74	2	-	-	PUNCT
ijtc-1522	74	3	rich	rich	ADJ
ijtc-1522	74	4	cases	case	NOUN
ijtc-1522	74	5	are	be	AUX
ijtc-1522	74	6	those	those	PRON
ijtc-1522	74	7	from	from	ADP
ijtc-1522	74	8	which	which	PRON
ijtc-1522	74	9	one	one	PRON
ijtc-1522	74	10	can	can	AUX
ijtc-1522	74	11	learn	learn	VERB
ijtc-1522	74	12	a	a	DET
ijtc-1522	74	13	great	great	ADJ
ijtc-1522	74	14	deal	deal	NOUN
ijtc-1522	74	15	about	about	ADP
ijtc-1522	74	16	issues	issue	NOUN
ijtc-1522	74	17	of	of	ADP
ijtc-1522	74	18	central	central	ADJ
ijtc-1522	74	19	importance	importance	NOUN
ijtc-1522	74	20	to	to	ADP
ijtc-1522	74	21	the	the	DET
ijtc-1522	74	22	purpose	purpose	NOUN
ijtc-1522	74	23	of	of	ADP
ijtc-1522	74	24	the	the	DET
ijtc-1522	74	25	research	research	NOUN
ijtc-1522	74	26	.	.	PUNCT
ijtc-1522	75	1	therefore	therefore	ADV
ijtc-1522	75	2	,	,	PUNCT
ijtc-1522	75	3	the	the	DET
ijtc-1522	75	4	researcher	researcher	NOUN
ijtc-1522	75	5	targeted	target	VERB
ijtc-1522	75	6	known	know	VERB
ijtc-1522	75	7	sources	source	NOUN
ijtc-1522	75	8	of	of	ADP
ijtc-1522	75	9	rich	rich	ADJ
ijtc-1522	75	10	information	information	NOUN
ijtc-1522	75	11	from	from	ADP
ijtc-1522	75	12	the	the	DET
ijtc-1522	75	13	ataf	ataf	NOUN
ijtc-1522	75	14	and	and	CCONJ
ijtc-1522	75	15	sizeable	sizeable	ADJ
ijtc-1522	75	16	international	international	ADJ
ijtc-1522	75	17	accounting	accounting	NOUN
ijtc-1522	75	18	firms	firm	NOUN
ijtc-1522	75	19	with	with	ADP
ijtc-1522	75	20	cross	cross	ADJ
ijtc-1522	75	21	-	-	ADJ
ijtc-1522	75	22	border	border	ADJ
ijtc-1522	75	23	tax	tax	NOUN
ijtc-1522	75	24	specialists	specialist	NOUN
ijtc-1522	75	25	in	in	ADP
ijtc-1522	75	26	this	this	DET
ijtc-1522	75	27	study	study	NOUN
ijtc-1522	75	28	.	.	PUNCT
ijtc-1522	76	1	the	the	DET
ijtc-1522	76	2	responses	response	NOUN
ijtc-1522	76	3	from	from	ADP
ijtc-1522	76	4	the	the	DET
ijtc-1522	76	5	participants	participant	NOUN
ijtc-1522	76	6	were	be	AUX
ijtc-1522	76	7	coded	code	VERB
ijtc-1522	76	8	using	use	VERB
ijtc-1522	76	9	thematic	thematic	ADJ
ijtc-1522	76	10	analysis	analysis	NOUN
ijtc-1522	76	11	,	,	PUNCT
ijtc-1522	76	12	a	a	DET
ijtc-1522	76	13	flexible	flexible	ADJ
ijtc-1522	76	14	qualitative	qualitative	ADJ
ijtc-1522	76	15	data	datum	NOUN
ijtc-1522	76	16	analysis	analysis	NOUN
ijtc-1522	76	17	method	method	NOUN
ijtc-1522	76	18	that	that	PRON
ijtc-1522	76	19	seeks	seek	VERB
ijtc-1522	76	20	to	to	PART
ijtc-1522	76	21	"	"	PUNCT
ijtc-1522	76	22	identify	identify	VERB
ijtc-1522	76	23	,	,	PUNCT
ijtc-1522	76	24	analyse	analyse	VERB
ijtc-1522	76	25	and	and	CCONJ
ijtc-1522	76	26	describe	describe	VERB
ijtc-1522	76	27	patterns	pattern	NOUN
ijtc-1522	76	28	,	,	PUNCT
ijtc-1522	76	29	or	or	CCONJ
ijtc-1522	76	30	themes	theme	NOUN
ijtc-1522	76	31	,	,	PUNCT
ijtc-1522	76	32	across	across	ADP
ijtc-1522	76	33	the	the	DET
ijtc-1522	76	34	data	data	NOUN
ijtc-1522	76	35	set	set	NOUN
ijtc-1522	76	36	”	"	PUNCT
ijtc-1522	76	37	(	(	PUNCT
ijtc-1522	76	38	bryman	bryman	NOUN
ijtc-1522	76	39	&	&	CCONJ
ijtc-1522	76	40	bell	bell	PROPN
ijtc-1522	76	41	,	,	PUNCT
ijtc-1522	76	42	2014	2014	NUM
ijtc-1522	76	43	)	)	PUNCT
ijtc-1522	76	44	.	.	PUNCT
ijtc-1522	77	1	the	the	DET
ijtc-1522	77	2	study	study	NOUN
ijtc-1522	77	3	sought	seek	VERB
ijtc-1522	77	4	to	to	PART
ijtc-1522	77	5	find	find	VERB
ijtc-1522	77	6	patterns	pattern	NOUN
ijtc-1522	77	7	by	by	ADP
ijtc-1522	77	8	identifying	identify	VERB
ijtc-1522	77	9	themes	theme	NOUN
ijtc-1522	77	10	that	that	PRON
ijtc-1522	77	11	may	may	AUX
ijtc-1522	77	12	emerge	emerge	VERB
ijtc-1522	77	13	from	from	ADP
ijtc-1522	77	14	the	the	DET
ijtc-1522	77	15	literature	literature	NOUN
ijtc-1522	77	16	and	and	CCONJ
ijtc-1522	77	17	participants	participant	NOUN
ijtc-1522	77	18	'	'	PART
ijtc-1522	77	19	opinions	opinion	NOUN
ijtc-1522	77	20	regarding	regard	VERB
ijtc-1522	77	21	the	the	DET
ijtc-1522	77	22	best	good	ADJ
ijtc-1522	77	23	-	-	PUNCT
ijtc-1522	77	24	fit	fit	ADJ
ijtc-1522	77	25	tax	tax	NOUN
ijtc-1522	77	26	system	system	NOUN
ijtc-1522	77	27	to	to	PART
ijtc-1522	77	28	be	be	AUX
ijtc-1522	77	29	adopted	adopt	VERB
ijtc-1522	77	30	in	in	ADP
ijtc-1522	77	31	the	the	DET
ijtc-1522	77	32	au	au	NOUN
ijtc-1522	77	33	that	that	PRON
ijtc-1522	77	34	promotes	promote	VERB
ijtc-1522	77	35	cit	cit	ADJ
ijtc-1522	77	36	harmonisation	harmonisation	NOUN
ijtc-1522	77	37	.	.	PUNCT
ijtc-1522	78	1	the	the	DET
ijtc-1522	78	2	themes	theme	NOUN
ijtc-1522	78	3	of	of	ADP
ijtc-1522	78	4	the	the	DET
ijtc-1522	78	5	study	study	NOUN
ijtc-1522	78	6	identified	identify	VERB
ijtc-1522	78	7	are	be	AUX
ijtc-1522	78	8	indicated	indicate	VERB
ijtc-1522	78	9	in	in	ADP
ijtc-1522	78	10	table	table	NOUN
ijtc-1522	78	11	1	1	NUM
ijtc-1522	78	12	below	below	ADV
ijtc-1522	78	13	.	.	PUNCT
ijtc-1522	79	1	the	the	DET
ijtc-1522	79	2	codes	code	NOUN
ijtc-1522	79	3	were	be	AUX
ijtc-1522	79	4	developed	develop	VERB
ijtc-1522	79	5	inductively	inductively	ADV
ijtc-1522	79	6	from	from	ADP
ijtc-1522	79	7	the	the	DET
ijtc-1522	79	8	responses	response	NOUN
ijtc-1522	79	9	of	of	ADP
ijtc-1522	79	10	the	the	DET
ijtc-1522	79	11	participants	participant	NOUN
ijtc-1522	79	12	and	and	CCONJ
ijtc-1522	79	13	existing	exist	VERB
ijtc-1522	79	14	literature	literature	NOUN
ijtc-1522	79	15	.	.	PUNCT
ijtc-1522	80	1	thus	thus	ADV
ijtc-1522	80	2	,	,	PUNCT
ijtc-1522	80	3	the	the	DET
ijtc-1522	80	4	responses	response	NOUN
ijtc-1522	80	5	were	be	AUX
ijtc-1522	80	6	read	read	VERB
ijtc-1522	80	7	and	and	CCONJ
ijtc-1522	80	8	reread	reread	VERB
ijtc-1522	80	9	,	,	PUNCT
ijtc-1522	80	10	prevalent	prevalent	ADJ
ijtc-1522	80	11	themes	theme	NOUN
ijtc-1522	80	12	were	be	AUX
ijtc-1522	80	13	highlighted	highlight	VERB
ijtc-1522	80	14	,	,	PUNCT
ijtc-1522	80	15	and	and	CCONJ
ijtc-1522	80	16	then	then	ADV
ijtc-1522	80	17	the	the	DET
ijtc-1522	80	18	participants	participant	NOUN
ijtc-1522	80	19	'	'	PART
ijtc-1522	80	20	reactions	reaction	NOUN
ijtc-1522	80	21	were	be	AUX
ijtc-1522	80	22	compared	compare	VERB
ijtc-1522	80	23	to	to	PART
ijtc-1522	80	24	find	find	VERB
ijtc-1522	80	25	similarities	similarity	NOUN
ijtc-1522	80	26	that	that	PRON
ijtc-1522	80	27	indicated	indicate	VERB
ijtc-1522	80	28	shared	share	VERB
ijtc-1522	80	29	perceptions	perception	NOUN
ijtc-1522	80	30	about	about	ADP
ijtc-1522	80	31	the	the	DET
ijtc-1522	80	32	best	good	ADJ
ijtc-1522	80	33	-	-	PUNCT
ijtc-1522	80	34	fit	fit	ADJ
ijtc-1522	80	35	tax	tax	NOUN
ijtc-1522	80	36	system	system	NOUN
ijtc-1522	80	37	for	for	ADP
ijtc-1522	80	38	the	the	DET
ijtc-1522	80	39	au	au	PROPN
ijtc-1522	80	40	.	.	PROPN
ijtc-1522	80	41	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	80	42	determination	determination	NOUN
ijtc-1522	80	43	of	of	ADP
ijtc-1522	80	44	tax	tax	NOUN
ijtc-1522	80	45	system	system	NOUN
ijtc-1522	80	46	for	for	ADP
ijtc-1522	80	47	corporate	corporate	ADJ
ijtc-1522	80	48	income	income	NOUN
ijtc-1522	80	49	tax	tax	NOUN
ijtc-1522	80	50	harmonisation	harmonisation	NOUN
ijtc-1522	80	51	of	of	ADP
ijtc-1522	80	52	african	african	PROPN
ijtc-1522	80	53	union	union	PROPN
ijtc-1522	80	54	chiromo	chiromo	NOUN
ijtc-1522	80	55	and	and	CCONJ
ijtc-1522	80	56	schutte	schutte	NOUN
ijtc-1522	80	57	956	956	NUM
ijtc-1522	80	58	|	|	ADV
ijtc-1522	80	59	ilomata	ilomata	PROPN
ijtc-1522	80	60	international	international	ADJ
ijtc-1522	80	61	journal	journal	NOUN
ijtc-1522	80	62	of	of	ADP
ijtc-1522	80	63	tax	tax	PROPN
ijtc-1522	80	64	&	&	CCONJ
ijtc-1522	80	65	accounting	account	VERB
ijtc-1522	80	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	80	67	table	table	NOUN
ijtc-1522	80	68	1	1	NUM
ijtc-1522	80	69	:	:	PUNCT
ijtc-1522	80	70	themes	theme	NOUN
ijtc-1522	80	71	of	of	ADP
ijtc-1522	80	72	the	the	DET
ijtc-1522	80	73	study	study	NOUN
ijtc-1522	80	74	:	:	PUNCT
ijtc-1522	80	75	themes	theme	NOUN
ijtc-1522	80	76	of	of	ADP
ijtc-1522	80	77	the	the	DET
ijtc-1522	80	78	study	study	NOUN
ijtc-1522	80	79	description	description	NOUN
ijtc-1522	80	80	classical	classical	ADJ
ijtc-1522	80	81	tax	tax	NOUN
ijtc-1522	80	82	system	system	NOUN
ijtc-1522	80	83	the	the	DET
ijtc-1522	80	84	literature	literature	NOUN
ijtc-1522	80	85	indicates	indicate	VERB
ijtc-1522	80	86	that	that	SCONJ
ijtc-1522	80	87	the	the	DET
ijtc-1522	80	88	classical	classical	ADJ
ijtc-1522	80	89	tax	tax	NOUN
ijtc-1522	80	90	system	system	NOUN
ijtc-1522	80	91	is	be	AUX
ijtc-1522	80	92	usually	usually	ADV
ijtc-1522	80	93	characterised	characterise	VERB
ijtc-1522	80	94	by	by	ADP
ijtc-1522	80	95	an	an	DET
ijtc-1522	80	96	approach	approach	NOUN
ijtc-1522	80	97	that	that	PRON
ijtc-1522	80	98	adopts	adopt	VERB
ijtc-1522	80	99	dividend	dividend	NOUN
ijtc-1522	80	100	tax	tax	NOUN
ijtc-1522	80	101	payments	payment	NOUN
ijtc-1522	80	102	paid	pay	VERB
ijtc-1522	80	103	by	by	ADP
ijtc-1522	80	104	the	the	DET
ijtc-1522	80	105	shareholder	shareholder	NOUN
ijtc-1522	80	106	(	(	PUNCT
ijtc-1522	80	107	bond	bond	NOUN
ijtc-1522	80	108	et	et	PROPN
ijtc-1522	80	109	al	al	PROPN
ijtc-1522	80	110	.	.	PROPN
ijtc-1522	80	111	,	,	PUNCT
ijtc-1522	80	112	2000	2000	NUM
ijtc-1522	80	113	;	;	PUNCT
ijtc-1522	80	114	cnossen	cnossen	VERB
ijtc-1522	80	115	,	,	PUNCT
ijtc-1522	80	116	2017	2017	NUM
ijtc-1522	80	117	)	)	PUNCT
ijtc-1522	80	118	.	.	PUNCT
ijtc-1522	81	1	in	in	ADP
ijtc-1522	81	2	this	this	DET
ijtc-1522	81	3	system	system	NOUN
ijtc-1522	81	4	,	,	PUNCT
ijtc-1522	81	5	profits	profit	NOUN
ijtc-1522	81	6	earned	earn	VERB
ijtc-1522	81	7	by	by	ADP
ijtc-1522	81	8	the	the	DET
ijtc-1522	81	9	company	company	NOUN
ijtc-1522	81	10	are	be	AUX
ijtc-1522	81	11	taxed	tax	VERB
ijtc-1522	81	12	through	through	ADP
ijtc-1522	81	13	corporate	corporate	ADJ
ijtc-1522	81	14	income	income	NOUN
ijtc-1522	81	15	taxes	taxis	NOUN
ijtc-1522	81	16	,	,	PUNCT
ijtc-1522	81	17	and	and	CCONJ
ijtc-1522	81	18	then	then	ADV
ijtc-1522	81	19	,	,	PUNCT
ijtc-1522	81	20	if	if	SCONJ
ijtc-1522	81	21	the	the	DET
ijtc-1522	81	22	profits	profit	NOUN
ijtc-1522	81	23	are	be	AUX
ijtc-1522	81	24	paid	pay	VERB
ijtc-1522	81	25	out	out	ADP
ijtc-1522	81	26	as	as	ADP
ijtc-1522	81	27	dividends	dividend	NOUN
ijtc-1522	81	28	,	,	PUNCT
ijtc-1522	81	29	they	they	PRON
ijtc-1522	81	30	are	be	AUX
ijtc-1522	81	31	taxed	tax	VERB
ijtc-1522	81	32	for	for	ADP
ijtc-1522	81	33	the	the	DET
ijtc-1522	81	34	second	second	ADJ
ijtc-1522	81	35	time	time	NOUN
ijtc-1522	81	36	through	through	ADP
ijtc-1522	81	37	personal	personal	ADJ
ijtc-1522	81	38	income	income	NOUN
ijtc-1522	81	39	taxes	taxis	NOUN
ijtc-1522	81	40	(	(	PUNCT
ijtc-1522	81	41	auxiliar	auxiliar	ADJ
ijtc-1522	81	42	,	,	PUNCT
ijtc-1522	81	43	2005	2005	NUM
ijtc-1522	81	44	)	)	PUNCT
ijtc-1522	81	45	.	.	PUNCT
ijtc-1522	82	1	participants	participant	NOUN
ijtc-1522	82	2	provided	provide	VERB
ijtc-1522	82	3	opposing	oppose	VERB
ijtc-1522	82	4	views	view	NOUN
ijtc-1522	82	5	on	on	ADP
ijtc-1522	82	6	whether	whether	SCONJ
ijtc-1522	82	7	the	the	DET
ijtc-1522	82	8	classical	classical	ADJ
ijtc-1522	82	9	tax	tax	NOUN
ijtc-1522	82	10	system	system	NOUN
ijtc-1522	82	11	suits	suit	VERB
ijtc-1522	82	12	the	the	DET
ijtc-1522	82	13	au	au	PROPN
ijtc-1522	82	14	.	.	PUNCT
ijtc-1522	82	15	shareholders	shareholder	VERB
ijtc-1522	82	16	some	some	DET
ijtc-1522	82	17	participants	participant	NOUN
ijtc-1522	82	18	recognised	recognise	VERB
ijtc-1522	82	19	shareholders	shareholder	NOUN
ijtc-1522	82	20	as	as	ADP
ijtc-1522	82	21	victims	victim	NOUN
ijtc-1522	82	22	in	in	ADP
ijtc-1522	82	23	the	the	DET
ijtc-1522	82	24	classical	classical	ADJ
ijtc-1522	82	25	tax	tax	NOUN
ijtc-1522	82	26	system	system	NOUN
ijtc-1522	82	27	.	.	PUNCT
ijtc-1522	83	1	they	they	PRON
ijtc-1522	83	2	criticised	criticise	VERB
ijtc-1522	83	3	the	the	DET
ijtc-1522	83	4	system	system	NOUN
ijtc-1522	83	5	because	because	SCONJ
ijtc-1522	83	6	the	the	DET
ijtc-1522	83	7	tax	tax	NOUN
ijtc-1522	83	8	cost	cost	NOUN
ijtc-1522	83	9	is	be	AUX
ijtc-1522	83	10	transferred	transfer	VERB
ijtc-1522	83	11	to	to	ADP
ijtc-1522	83	12	shareholders	shareholder	NOUN
ijtc-1522	83	13	who	who	PRON
ijtc-1522	83	14	earn	earn	VERB
ijtc-1522	83	15	lower	low	ADJ
ijtc-1522	83	16	income	income	NOUN
ijtc-1522	83	17	than	than	SCONJ
ijtc-1522	83	18	it	it	PRON
ijtc-1522	83	19	would	would	AUX
ijtc-1522	83	20	have	have	AUX
ijtc-1522	83	21	been	be	AUX
ijtc-1522	83	22	had	have	VERB
ijtc-1522	83	23	corporate	corporate	ADJ
ijtc-1522	83	24	and	and	CCONJ
ijtc-1522	83	25	shareholder	shareholder	NOUN
ijtc-1522	83	26	levels	level	NOUN
ijtc-1522	83	27	of	of	ADP
ijtc-1522	83	28	taxation	taxation	NOUN
ijtc-1522	83	29	been	be	AUX
ijtc-1522	83	30	integrated	integrate	VERB
ijtc-1522	83	31	into	into	ADP
ijtc-1522	83	32	one	one	NUM
ijtc-1522	83	33	tax	tax	NOUN
ijtc-1522	83	34	process	process	NOUN
ijtc-1522	83	35	.	.	PUNCT
ijtc-1522	84	1	dividend	dividend	NOUN
ijtc-1522	84	2	tax	tax	NOUN
ijtc-1522	84	3	dividend	dividend	NOUN
ijtc-1522	84	4	tax	tax	NOUN
ijtc-1522	84	5	was	be	AUX
ijtc-1522	84	6	identified	identify	VERB
ijtc-1522	84	7	as	as	ADP
ijtc-1522	84	8	one	one	NUM
ijtc-1522	84	9	of	of	ADP
ijtc-1522	84	10	the	the	DET
ijtc-1522	84	11	codes	code	NOUN
ijtc-1522	84	12	,	,	PUNCT
ijtc-1522	84	13	as	as	SCONJ
ijtc-1522	84	14	participants	participant	NOUN
ijtc-1522	84	15	criticised	criticise	VERB
ijtc-1522	84	16	the	the	DET
ijtc-1522	84	17	classical	classical	ADJ
ijtc-1522	84	18	system	system	NOUN
ijtc-1522	84	19	for	for	ADP
ijtc-1522	84	20	inviting	invite	VERB
ijtc-1522	84	21	dividend	dividend	NOUN
ijtc-1522	84	22	tax	tax	NOUN
ijtc-1522	84	23	into	into	ADP
ijtc-1522	84	24	the	the	DET
ijtc-1522	84	25	hands	hand	NOUN
ijtc-1522	84	26	of	of	ADP
ijtc-1522	84	27	shareholders	shareholder	NOUN
ijtc-1522	84	28	.	.	PUNCT
ijtc-1522	85	1	nonetheless	nonetheless	ADV
ijtc-1522	85	2	,	,	PUNCT
ijtc-1522	85	3	other	other	ADJ
ijtc-1522	85	4	participants	participant	NOUN
ijtc-1522	85	5	emphasised	emphasise	VERB
ijtc-1522	85	6	that	that	SCONJ
ijtc-1522	85	7	by	by	ADP
ijtc-1522	85	8	inviting	invite	VERB
ijtc-1522	85	9	dividend	dividend	NOUN
ijtc-1522	85	10	tax	tax	NOUN
ijtc-1522	85	11	,	,	PUNCT
ijtc-1522	85	12	tax	tax	NOUN
ijtc-1522	85	13	revenue	revenue	NOUN
ijtc-1522	85	14	increases	increase	NOUN
ijtc-1522	85	15	as	as	SCONJ
ijtc-1522	85	16	the	the	DET
ijtc-1522	85	17	company	company	NOUN
ijtc-1522	85	18	and	and	CCONJ
ijtc-1522	85	19	shareholders	shareholder	NOUN
ijtc-1522	85	20	pay	pay	VERB
ijtc-1522	85	21	tax	tax	NOUN
ijtc-1522	85	22	.	.	PUNCT
ijtc-1522	86	1	double	double	ADJ
ijtc-1522	86	2	taxation	taxation	NOUN
ijtc-1522	86	3	some	some	DET
ijtc-1522	86	4	participants	participant	NOUN
ijtc-1522	86	5	believed	believe	VERB
ijtc-1522	86	6	that	that	SCONJ
ijtc-1522	86	7	the	the	DET
ijtc-1522	86	8	classical	classical	ADJ
ijtc-1522	86	9	system	system	NOUN
ijtc-1522	86	10	promotes	promote	VERB
ijtc-1522	86	11	double	double	ADJ
ijtc-1522	86	12	taxation	taxation	NOUN
ijtc-1522	86	13	by	by	ADP
ijtc-1522	86	14	taxing	tax	VERB
ijtc-1522	86	15	income	income	NOUN
ijtc-1522	86	16	at	at	ADP
ijtc-1522	86	17	both	both	CCONJ
ijtc-1522	86	18	the	the	DET
ijtc-1522	86	19	corporate	corporate	ADJ
ijtc-1522	86	20	and	and	CCONJ
ijtc-1522	86	21	shareholder	shareholder	NOUN
ijtc-1522	86	22	levels	level	NOUN
ijtc-1522	86	23	,	,	PUNCT
ijtc-1522	86	24	which	which	PRON
ijtc-1522	86	25	creates	create	VERB
ijtc-1522	86	26	a	a	DET
ijtc-1522	86	27	disincentive	disincentive	ADJ
ijtc-1522	86	28	to	to	ADP
ijtc-1522	86	29	establishing	establish	VERB
ijtc-1522	86	30	corporations	corporation	NOUN
ijtc-1522	86	31	in	in	ADP
ijtc-1522	86	32	member	member	NOUN
ijtc-1522	86	33	states	state	NOUN
ijtc-1522	86	34	with	with	ADP
ijtc-1522	86	35	the	the	DET
ijtc-1522	86	36	classical	classical	ADJ
ijtc-1522	86	37	system	system	NOUN
ijtc-1522	86	38	.	.	PUNCT
ijtc-1522	87	1	transparency	transparency	NOUN
ijtc-1522	87	2	the	the	DET
ijtc-1522	87	3	participants	participant	NOUN
ijtc-1522	87	4	echoed	echo	VERB
ijtc-1522	87	5	that	that	SCONJ
ijtc-1522	87	6	the	the	DET
ijtc-1522	87	7	au	au	NOUN
ijtc-1522	87	8	requires	require	VERB
ijtc-1522	87	9	a	a	DET
ijtc-1522	87	10	transparent	transparent	ADJ
ijtc-1522	87	11	tax	tax	NOUN
ijtc-1522	87	12	system	system	NOUN
ijtc-1522	87	13	that	that	PRON
ijtc-1522	87	14	may	may	AUX
ijtc-1522	87	15	bring	bring	VERB
ijtc-1522	87	16	more	more	ADJ
ijtc-1522	87	17	tax	tax	NOUN
ijtc-1522	87	18	revenues	revenue	NOUN
ijtc-1522	87	19	to	to	ADP
ijtc-1522	87	20	the	the	DET
ijtc-1522	87	21	member	member	NOUN
ijtc-1522	87	22	states	state	NOUN
ijtc-1522	87	23	.	.	PUNCT
ijtc-1522	88	1	they	they	PRON
ijtc-1522	88	2	indicated	indicate	VERB
ijtc-1522	88	3	that	that	SCONJ
ijtc-1522	88	4	the	the	DET
ijtc-1522	88	5	african	african	ADJ
ijtc-1522	88	6	hybrid	hybrid	ADJ
ijtc-1522	88	7	tax	tax	NOUN
ijtc-1522	88	8	system	system	NOUN
ijtc-1522	88	9	needs	need	VERB
ijtc-1522	88	10	a	a	DET
ijtc-1522	88	11	transparent	transparent	ADJ
ijtc-1522	88	12	administration	administration	NOUN
ijtc-1522	88	13	system	system	NOUN
ijtc-1522	88	14	.	.	PUNCT
ijtc-1522	89	1	tax	tax	NOUN
ijtc-1522	89	2	administration	administration	NOUN
ijtc-1522	89	3	participants	participant	NOUN
ijtc-1522	89	4	who	who	PRON
ijtc-1522	89	5	supported	support	VERB
ijtc-1522	89	6	the	the	DET
ijtc-1522	89	7	classical	classical	ADJ
ijtc-1522	89	8	tax	tax	NOUN
ijtc-1522	89	9	system	system	NOUN
ijtc-1522	89	10	based	base	VERB
ijtc-1522	89	11	their	their	PRON
ijtc-1522	89	12	views	view	NOUN
ijtc-1522	89	13	on	on	ADP
ijtc-1522	89	14	the	the	DET
ijtc-1522	89	15	fact	fact	NOUN
ijtc-1522	89	16	that	that	SCONJ
ijtc-1522	89	17	it	it	PRON
ijtc-1522	89	18	simplifies	simplify	VERB
ijtc-1522	89	19	administrative	administrative	ADJ
ijtc-1522	89	20	procedures	procedure	NOUN
ijtc-1522	89	21	,	,	PUNCT
ijtc-1522	89	22	as	as	SCONJ
ijtc-1522	89	23	tax	tax	NOUN
ijtc-1522	89	24	administration	administration	NOUN
ijtc-1522	89	25	for	for	ADP
ijtc-1522	89	26	the	the	DET
ijtc-1522	89	27	company	company	NOUN
ijtc-1522	89	28	is	be	AUX
ijtc-1522	89	29	conducted	conduct	VERB
ijtc-1522	89	30	separately	separately	ADV
ijtc-1522	89	31	from	from	ADP
ijtc-1522	89	32	that	that	PRON
ijtc-1522	89	33	of	of	ADP
ijtc-1522	89	34	the	the	DET
ijtc-1522	89	35	shareholder	shareholder	NOUN
ijtc-1522	89	36	.	.	PUNCT
ijtc-1522	90	1	some	some	DET
ijtc-1522	90	2	responses	response	NOUN
ijtc-1522	90	3	supported	support	VERB
ijtc-1522	90	4	the	the	DET
ijtc-1522	90	5	imputation	imputation	NOUN
ijtc-1522	90	6	system	system	NOUN
ijtc-1522	90	7	by	by	ADP
ijtc-1522	90	8	indicating	indicate	VERB
ijtc-1522	90	9	that	that	SCONJ
ijtc-1522	90	10	it	it	PRON
ijtc-1522	90	11	reduces	reduce	VERB
ijtc-1522	90	12	the	the	DET
ijtc-1522	90	13	administrative	administrative	ADJ
ijtc-1522	90	14	burden	burden	NOUN
ijtc-1522	90	15	on	on	ADP
ijtc-1522	90	16	the	the	DET
ijtc-1522	90	17	taxpayer	taxpayer	NOUN
ijtc-1522	90	18	as	as	SCONJ
ijtc-1522	90	19	the	the	DET
ijtc-1522	90	20	company	company	NOUN
ijtc-1522	90	21	is	be	AUX
ijtc-1522	90	22	responsible	responsible	ADJ
ijtc-1522	90	23	for	for	ADP
ijtc-1522	90	24	the	the	DET
ijtc-1522	90	25	administration	administration	NOUN
ijtc-1522	90	26	of	of	ADP
ijtc-1522	90	27	tax	tax	NOUN
ijtc-1522	90	28	,	,	PUNCT
ijtc-1522	90	29	not	not	PART
ijtc-1522	90	30	the	the	DET
ijtc-1522	90	31	individual	individual	NOUN
ijtc-1522	90	32	.	.	PUNCT
ijtc-1522	91	1	from	from	ADP
ijtc-1522	91	2	a	a	DET
ijtc-1522	91	3	shareholder	shareholder	NOUN
ijtc-1522	91	4	's	's	PART
ijtc-1522	91	5	perspective	perspective	NOUN
ijtc-1522	91	6	,	,	PUNCT
ijtc-1522	91	7	some	some	DET
ijtc-1522	91	8	participants	participant	NOUN
ijtc-1522	91	9	believe	believe	VERB
ijtc-1522	91	10	that	that	SCONJ
ijtc-1522	91	11	the	the	DET
ijtc-1522	91	12	imputation	imputation	NOUN
ijtc-1522	91	13	system	system	NOUN
ijtc-1522	91	14	probably	probably	ADV
ijtc-1522	91	15	has	have	VERB
ijtc-1522	91	16	less	less	ADJ
ijtc-1522	91	17	administration	administration	NOUN
ijtc-1522	91	18	and	and	CCONJ
ijtc-1522	91	19	limits	limit	VERB
ijtc-1522	91	20	shareholders	shareholder	NOUN
ijtc-1522	91	21	'	'	PART
ijtc-1522	91	22	liability	liability	NOUN
ijtc-1522	91	23	(	(	PUNCT
ijtc-1522	91	24	on	on	ADP
ijtc-1522	91	25	late	late	ADJ
ijtc-1522	91	26	payment	payment	NOUN
ijtc-1522	91	27	)	)	PUNCT
ijtc-1522	91	28	as	as	SCONJ
ijtc-1522	91	29	companies	company	NOUN
ijtc-1522	91	30	handle	handle	VERB
ijtc-1522	91	31	the	the	DET
ijtc-1522	91	32	tax	tax	NOUN
ijtc-1522	91	33	administration	administration	NOUN
ijtc-1522	91	34	.	.	PUNCT
ijtc-1522	92	1	some	some	DET
ijtc-1522	92	2	participants	participant	NOUN
ijtc-1522	92	3	thought	think	VERB
ijtc-1522	92	4	that	that	SCONJ
ijtc-1522	92	5	the	the	DET
ijtc-1522	92	6	au	au	ADJ
ijtc-1522	92	7	tax	tax	NOUN
ijtc-1522	92	8	system	system	NOUN
ijtc-1522	92	9	should	should	AUX
ijtc-1522	92	10	be	be	AUX
ijtc-1522	92	11	able	able	ADJ
ijtc-1522	92	12	to	to	PART
ijtc-1522	92	13	support	support	VERB
ijtc-1522	92	14	tax	tax	NOUN
ijtc-1522	92	15	administration	administration	NOUN
ijtc-1522	92	16	for	for	ADP
ijtc-1522	92	17	adequate	adequate	ADJ
ijtc-1522	92	18	controls	control	NOUN
ijtc-1522	92	19	and	and	CCONJ
ijtc-1522	92	20	audits	audits	NOUN
ijtc-1522	92	21	of	of	ADP
ijtc-1522	92	22	both	both	CCONJ
ijtc-1522	92	23	local	local	ADJ
ijtc-1522	92	24	and	and	CCONJ
ijtc-1522	92	25	multinational	multinational	ADJ
ijtc-1522	92	26	companies	company	NOUN
ijtc-1522	92	27	.	.	PUNCT
ijtc-1522	93	1	imputation	imputation	NOUN
ijtc-1522	93	2	tax	tax	NOUN
ijtc-1522	93	3	system	system	NOUN
ijtc-1522	93	4	the	the	DET
ijtc-1522	93	5	eu	eu	PROPN
ijtc-1522	93	6	is	be	AUX
ijtc-1522	93	7	the	the	DET
ijtc-1522	93	8	most	most	ADV
ijtc-1522	93	9	significant	significant	ADJ
ijtc-1522	93	10	economic	economic	ADJ
ijtc-1522	93	11	integration	integration	NOUN
ijtc-1522	93	12	and	and	CCONJ
ijtc-1522	93	13	has	have	AUX
ijtc-1522	93	14	been	be	AUX
ijtc-1522	93	15	trying	try	VERB
ijtc-1522	93	16	to	to	PART
ijtc-1522	93	17	solve	solve	VERB
ijtc-1522	93	18	the	the	DET
ijtc-1522	93	19	double	double	ADJ
ijtc-1522	93	20	taxation	taxation	NOUN
ijtc-1522	93	21	caused	cause	VERB
ijtc-1522	93	22	by	by	ADP
ijtc-1522	93	23	the	the	DET
ijtc-1522	93	24	classical	classical	ADJ
ijtc-1522	93	25	system	system	NOUN
ijtc-1522	93	26	by	by	ADP
ijtc-1522	93	27	considering	consider	VERB
ijtc-1522	93	28	the	the	DET
ijtc-1522	93	29	imputation	imputation	NOUN
ijtc-1522	93	30	tax	tax	NOUN
ijtc-1522	93	31	system	system	NOUN
ijtc-1522	93	32	(	(	PUNCT
ijtc-1522	93	33	auxiliar	auxiliar	ADJ
ijtc-1522	93	34	,	,	PUNCT
ijtc-1522	93	35	2005	2005	NUM
ijtc-1522	93	36	)	)	PUNCT
ijtc-1522	93	37	.	.	PUNCT
ijtc-1522	94	1	in	in	ADP
ijtc-1522	94	2	this	this	DET
ijtc-1522	94	3	system	system	NOUN
ijtc-1522	94	4	,	,	PUNCT
ijtc-1522	94	5	corporations	corporation	NOUN
ijtc-1522	94	6	act	act	VERB
ijtc-1522	94	7	as	as	ADP
ijtc-1522	94	8	taxwithholding	taxwithholding	NOUN
ijtc-1522	94	9	agents	agent	NOUN
ijtc-1522	94	10	(	(	PUNCT
ijtc-1522	94	11	cnossen	cnossen	PROPN
ijtc-1522	94	12	,	,	PUNCT
ijtc-1522	94	13	2017	2017	NUM
ijtc-1522	94	14	)	)	PUNCT
ijtc-1522	94	15	.	.	PUNCT
ijtc-1522	95	1	de	de	X
ijtc-1522	95	2	mooij	mooij	PROPN
ijtc-1522	95	3	et	et	PROPN
ijtc-1522	95	4	al	al	PROPN
ijtc-1522	95	5	.	.	PROPN
ijtc-1522	95	6	(	(	PUNCT
ijtc-1522	95	7	2021	2021	NUM
ijtc-1522	95	8	)	)	PUNCT
ijtc-1522	95	9	stated	state	VERB
ijtc-1522	95	10	that	that	SCONJ
ijtc-1522	95	11	corporations	corporation	NOUN
ijtc-1522	95	12	are	be	AUX
ijtc-1522	95	13	the	the	DET
ijtc-1522	95	14	most	most	ADV
ijtc-1522	95	15	suitable	suitable	ADJ
ijtc-1522	95	16	tax	tax	NOUN
ijtc-1522	95	17	collection	collection	NOUN
ijtc-1522	95	18	agents	agent	NOUN
ijtc-1522	95	19	for	for	ADP
ijtc-1522	95	20	governments	government	NOUN
ijtc-1522	95	21	as	as	SCONJ
ijtc-1522	95	22	these	these	DET
ijtc-1522	95	23	businesses	business	NOUN
ijtc-1522	95	24	have	have	VERB
ijtc-1522	95	25	experience	experience	NOUN
ijtc-1522	95	26	in	in	ADP
ijtc-1522	95	27	withholding	withhold	VERB
ijtc-1522	95	28	other	other	ADJ
ijtc-1522	95	29	taxes	taxis	NOUN
ijtc-1522	95	30	,	,	PUNCT
ijtc-1522	95	31	such	such	ADJ
ijtc-1522	95	32	as	as	ADP
ijtc-1522	95	33	value	value	NOUN
ijtc-1522	95	34	-	-	PUNCT
ijtc-1522	95	35	added	add	VERB
ijtc-1522	95	36	tax	tax	NOUN
ijtc-1522	95	37	(	(	PUNCT
ijtc-1522	95	38	vat	vat	NOUN
ijtc-1522	95	39	)	)	PUNCT
ijtc-1522	95	40	and	and	CCONJ
ijtc-1522	95	41	personal	personal	ADJ
ijtc-1522	95	42	income	income	NOUN
ijtc-1522	95	43	tax	tax	NOUN
ijtc-1522	95	44	(	(	PUNCT
ijtc-1522	95	45	through	through	ADP
ijtc-1522	95	46	pay	pay	NOUN
ijtc-1522	95	47	-	-	PUNCT
ijtc-1522	95	48	as	as	ADP
ijtc-1522	95	49	-	-	PUNCT
ijtc-1522	95	50	you	you	PRON
ijtc-1522	95	51	-	-	PUNCT
ijtc-1522	95	52	earn	earn	NOUN
ijtc-1522	95	53	schemes	scheme	NOUN
ijtc-1522	95	54	)	)	PUNCT
ijtc-1522	95	55	.	.	PUNCT
ijtc-1522	96	1	some	some	DET
ijtc-1522	96	2	participants	participant	NOUN
ijtc-1522	96	3	indicated	indicate	VERB
ijtc-1522	96	4	that	that	SCONJ
ijtc-1522	96	5	the	the	DET
ijtc-1522	96	6	imputation	imputation	NOUN
ijtc-1522	96	7	system	system	NOUN
ijtc-1522	96	8	does	do	AUX
ijtc-1522	96	9	not	not	PART
ijtc-1522	96	10	recognise	recognise	VERB
ijtc-1522	96	11	the	the	DET
ijtc-1522	96	12	distinction	distinction	NOUN
ijtc-1522	96	13	between	between	ADP
ijtc-1522	96	14	the	the	DET
ijtc-1522	96	15	company	company	NOUN
ijtc-1522	96	16	and	and	CCONJ
ijtc-1522	96	17	shareholders	shareholder	NOUN
ijtc-1522	96	18	.	.	PUNCT
ijtc-1522	97	1	it	it	PRON
ijtc-1522	97	2	can	can	AUX
ijtc-1522	97	3	be	be	AUX
ijtc-1522	97	4	used	use	VERB
ijtc-1522	97	5	for	for	ADP
ijtc-1522	97	6	tax	tax	NOUN
ijtc-1522	97	7	avoidance	avoidance	NOUN
ijtc-1522	97	8	and	and	CCONJ
ijtc-1522	97	9	does	do	AUX
ijtc-1522	97	10	not	not	PART
ijtc-1522	97	11	prevent	prevent	VERB
ijtc-1522	97	12	double	double	ADJ
ijtc-1522	97	13	taxation	taxation	NOUN
ijtc-1522	97	14	.	.	PUNCT
ijtc-1522	98	1	the	the	DET
ijtc-1522	98	2	system	system	NOUN
ijtc-1522	98	3	is	be	AUX
ijtc-1522	98	4	also	also	ADV
ijtc-1522	98	5	not	not	PART
ijtc-1522	98	6	helpful	helpful	ADJ
ijtc-1522	98	7	for	for	ADP
ijtc-1522	98	8	small	small	ADJ
ijtc-1522	98	9	companies	company	NOUN
ijtc-1522	98	10	as	as	SCONJ
ijtc-1522	98	11	it	it	PRON
ijtc-1522	98	12	requires	require	VERB
ijtc-1522	98	13	a	a	DET
ijtc-1522	98	14	significant	significant	ADJ
ijtc-1522	98	15	investment	investment	NOUN
ijtc-1522	98	16	in	in	ADP
ijtc-1522	98	17	resources	resource	NOUN
ijtc-1522	98	18	and	and	CCONJ
ijtc-1522	98	19	technology	technology	NOUN
ijtc-1522	98	20	to	to	PART
ijtc-1522	98	21	be	be	AUX
ijtc-1522	98	22	implemented	implement	VERB
ijtc-1522	98	23	.	.	PUNCT
ijtc-1522	99	1	some	some	DET
ijtc-1522	99	2	participants	participant	NOUN
ijtc-1522	99	3	indicated	indicate	VERB
ijtc-1522	99	4	that	that	SCONJ
ijtc-1522	99	5	the	the	DET
ijtc-1522	99	6	imputation	imputation	NOUN
ijtc-1522	99	7	system	system	NOUN
ijtc-1522	99	8	brings	bring	VERB
ijtc-1522	99	9	benefits	benefit	NOUN
ijtc-1522	99	10	,	,	PUNCT
ijtc-1522	99	11	such	such	ADJ
ijtc-1522	99	12	as	as	ADP
ijtc-1522	99	13	integrating	integrate	VERB
ijtc-1522	99	14	corporate	corporate	ADJ
ijtc-1522	99	15	and	and	CCONJ
ijtc-1522	99	16	shareholder	shareholder	NOUN
ijtc-1522	99	17	personal	personal	ADJ
ijtc-1522	99	18	income	income	NOUN
ijtc-1522	99	19	taxes	taxis	NOUN
ijtc-1522	99	20	to	to	PART
ijtc-1522	99	21	alleviate	alleviate	VERB
ijtc-1522	99	22	double	double	ADJ
ijtc-1522	99	23	taxation	taxation	NOUN
ijtc-1522	99	24	of	of	ADP
ijtc-1522	99	25	dividend	dividend	NOUN
ijtc-1522	99	26	income	income	NOUN
ijtc-1522	99	27	.	.	PUNCT
ijtc-1522	100	1	it	it	PRON
ijtc-1522	100	2	is	be	AUX
ijtc-1522	100	3	also	also	ADV
ijtc-1522	100	4	intended	intend	VERB
ijtc-1522	100	5	to	to	PART
ijtc-1522	100	6	create	create	VERB
ijtc-1522	100	7	a	a	DET
ijtc-1522	100	8	level	level	NOUN
ijtc-1522	100	9	playing	playing	NOUN
ijtc-1522	100	10	field	field	NOUN
ijtc-1522	100	11	by	by	ADP
ijtc-1522	100	12	taxing	tax	VERB
ijtc-1522	100	13	the	the	DET
ijtc-1522	100	14	same	same	ADJ
ijtc-1522	100	15	activity	activity	NOUN
ijtc-1522	100	16	in	in	ADP
ijtc-1522	100	17	the	the	DET
ijtc-1522	100	18	same	same	ADJ
ijtc-1522	100	19	way	way	NOUN
ijtc-1522	100	20	,	,	PUNCT
ijtc-1522	100	21	irrespective	irrespective	ADV
ijtc-1522	100	22	of	of	ADP
ijtc-1522	100	23	the	the	DET
ijtc-1522	100	24	business	business	NOUN
ijtc-1522	100	25	structure	structure	NOUN
ijtc-1522	100	26	used	use	VERB
ijtc-1522	100	27	,	,	PUNCT
ijtc-1522	100	28	namely	namely	ADV
ijtc-1522	100	29	,	,	PUNCT
ijtc-1522	100	30	a	a	DET
ijtc-1522	100	31	company	company	NOUN
ijtc-1522	100	32	or	or	CCONJ
ijtc-1522	100	33	trust	trust	NOUN
ijtc-1522	100	34	.	.	PUNCT
ijtc-1522	101	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	PROPN
ijtc-1522	101	2	determination	determination	NOUN
ijtc-1522	101	3	of	of	ADP
ijtc-1522	101	4	tax	tax	NOUN
ijtc-1522	101	5	system	system	NOUN
ijtc-1522	101	6	for	for	ADP
ijtc-1522	101	7	corporate	corporate	ADJ
ijtc-1522	101	8	income	income	NOUN
ijtc-1522	101	9	tax	tax	NOUN
ijtc-1522	101	10	harmonisation	harmonisation	NOUN
ijtc-1522	101	11	of	of	ADP
ijtc-1522	101	12	african	african	PROPN
ijtc-1522	101	13	union	union	PROPN
ijtc-1522	101	14	chiromo	chiromo	NOUN
ijtc-1522	101	15	and	and	CCONJ
ijtc-1522	101	16	schutte	schutte	NOUN
ijtc-1522	101	17	957	957	NUM
ijtc-1522	101	18	|	|	ADV
ijtc-1522	101	19	ilomata	ilomata	PROPN
ijtc-1522	101	20	international	international	ADJ
ijtc-1522	101	21	journal	journal	NOUN
ijtc-1522	101	22	of	of	ADP
ijtc-1522	101	23	tax	tax	PROPN
ijtc-1522	101	24	&	&	CCONJ
ijtc-1522	101	25	accounting	accounting	PROPN
ijtc-1522	101	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	101	27	cross	cross	ADJ
ijtc-1522	101	28	-	-	ADJ
ijtc-1522	101	29	border	border	ADJ
ijtc-1522	101	30	ownership	ownership	NOUN
ijtc-1522	101	31	of	of	ADP
ijtc-1522	101	32	shares	share	NOUN
ijtc-1522	101	33	although	although	SCONJ
ijtc-1522	101	34	the	the	DET
ijtc-1522	101	35	imputation	imputation	NOUN
ijtc-1522	101	36	system	system	NOUN
ijtc-1522	101	37	is	be	AUX
ijtc-1522	101	38	known	know	VERB
ijtc-1522	101	39	to	to	PART
ijtc-1522	101	40	be	be	AUX
ijtc-1522	101	41	the	the	DET
ijtc-1522	101	42	remedy	remedy	NOUN
ijtc-1522	101	43	for	for	ADP
ijtc-1522	101	44	double	double	ADJ
ijtc-1522	101	45	taxation	taxation	NOUN
ijtc-1522	101	46	,	,	PUNCT
ijtc-1522	101	47	some	some	DET
ijtc-1522	101	48	participants	participant	NOUN
ijtc-1522	101	49	stated	state	VERB
ijtc-1522	101	50	that	that	SCONJ
ijtc-1522	101	51	it	it	PRON
ijtc-1522	101	52	harms	harm	VERB
ijtc-1522	101	53	cross	cross	ADJ
ijtc-1522	101	54	-	-	ADJ
ijtc-1522	101	55	border	border	ADJ
ijtc-1522	101	56	share	share	NOUN
ijtc-1522	101	57	ownership	ownership	NOUN
ijtc-1522	101	58	as	as	SCONJ
ijtc-1522	101	59	it	it	PRON
ijtc-1522	101	60	is	be	AUX
ijtc-1522	101	61	challenging	challenge	VERB
ijtc-1522	101	62	to	to	PART
ijtc-1522	101	63	align	align	VERB
ijtc-1522	101	64	corporate	corporate	ADJ
ijtc-1522	101	65	tax	tax	NOUN
ijtc-1522	101	66	rates	rate	NOUN
ijtc-1522	101	67	with	with	ADP
ijtc-1522	101	68	investors	investor	NOUN
ijtc-1522	101	69	’	'	PUNCT
ijtc-1522	101	70	top	top	ADJ
ijtc-1522	101	71	personal	personal	ADJ
ijtc-1522	101	72	tax	tax	NOUN
ijtc-1522	101	73	rates	rate	NOUN
ijtc-1522	101	74	,	,	PUNCT
ijtc-1522	101	75	especially	especially	ADV
ijtc-1522	101	76	when	when	SCONJ
ijtc-1522	101	77	investors	investor	NOUN
ijtc-1522	101	78	come	come	VERB
ijtc-1522	101	79	from	from	ADP
ijtc-1522	101	80	different	different	ADJ
ijtc-1522	101	81	countries	country	NOUN
ijtc-1522	101	82	with	with	ADP
ijtc-1522	101	83	different	different	ADJ
ijtc-1522	101	84	top	top	ADJ
ijtc-1522	101	85	individual	individual	ADJ
ijtc-1522	101	86	tax	tax	NOUN
ijtc-1522	101	87	rates	rate	NOUN
ijtc-1522	101	88	.	.	PUNCT
ijtc-1522	102	1	the	the	DET
ijtc-1522	102	2	participants	participant	NOUN
ijtc-1522	102	3	also	also	ADV
ijtc-1522	102	4	indicated	indicate	VERB
ijtc-1522	102	5	that	that	SCONJ
ijtc-1522	102	6	the	the	DET
ijtc-1522	102	7	new	new	ADJ
ijtc-1522	102	8	system	system	NOUN
ijtc-1522	102	9	requires	require	VERB
ijtc-1522	102	10	the	the	DET
ijtc-1522	102	11	au	au	NOUN
ijtc-1522	102	12	to	to	PART
ijtc-1522	102	13	prioritise	prioritise	VERB
ijtc-1522	102	14	tax	tax	NOUN
ijtc-1522	102	15	harmonisation	harmonisation	NOUN
ijtc-1522	102	16	efforts	effort	NOUN
ijtc-1522	102	17	and	and	CCONJ
ijtc-1522	102	18	foster	foster	ADJ
ijtc-1522	102	19	cooperation	cooperation	NOUN
ijtc-1522	102	20	to	to	PART
ijtc-1522	102	21	promote	promote	VERB
ijtc-1522	102	22	cross	cross	ADJ
ijtc-1522	102	23	-	-	ADJ
ijtc-1522	102	24	border	border	ADJ
ijtc-1522	102	25	trade	trade	NOUN
ijtc-1522	102	26	and	and	CCONJ
ijtc-1522	102	27	investment	investment	NOUN
ijtc-1522	102	28	.	.	PUNCT
ijtc-1522	103	1	tax	tax	NOUN
ijtc-1522	103	2	avoidance	avoidance	NOUN
ijtc-1522	103	3	participants	participant	NOUN
ijtc-1522	103	4	echoed	echo	VERB
ijtc-1522	103	5	that	that	SCONJ
ijtc-1522	103	6	the	the	DET
ijtc-1522	103	7	imputation	imputation	NOUN
ijtc-1522	103	8	system	system	NOUN
ijtc-1522	103	9	does	do	AUX
ijtc-1522	103	10	not	not	PART
ijtc-1522	103	11	recognise	recognise	VERB
ijtc-1522	103	12	the	the	DET
ijtc-1522	103	13	distinction	distinction	NOUN
ijtc-1522	103	14	between	between	ADP
ijtc-1522	103	15	the	the	DET
ijtc-1522	103	16	company	company	NOUN
ijtc-1522	103	17	and	and	CCONJ
ijtc-1522	103	18	shareholders	shareholder	NOUN
ijtc-1522	103	19	,	,	PUNCT
ijtc-1522	103	20	and	and	CCONJ
ijtc-1522	103	21	it	it	PRON
ijtc-1522	103	22	can	can	AUX
ijtc-1522	103	23	be	be	AUX
ijtc-1522	103	24	used	use	VERB
ijtc-1522	103	25	for	for	ADP
ijtc-1522	103	26	tax	tax	NOUN
ijtc-1522	103	27	avoidance	avoidance	NOUN
ijtc-1522	103	28	.	.	PUNCT
ijtc-1522	104	1	the	the	DET
ijtc-1522	104	2	participants	participant	NOUN
ijtc-1522	104	3	believe	believe	VERB
ijtc-1522	104	4	that	that	SCONJ
ijtc-1522	104	5	the	the	DET
ijtc-1522	104	6	au	au	NOUN
ijtc-1522	104	7	must	must	AUX
ijtc-1522	104	8	develop	develop	VERB
ijtc-1522	104	9	its	its	PRON
ijtc-1522	104	10	capacities	capacity	NOUN
ijtc-1522	104	11	to	to	PART
ijtc-1522	104	12	tackle	tackle	VERB
ijtc-1522	104	13	tax	tax	NOUN
ijtc-1522	104	14	evasion	evasion	NOUN
ijtc-1522	104	15	,	,	PUNCT
ijtc-1522	104	16	reduce	reduce	VERB
ijtc-1522	104	17	opportunities	opportunity	NOUN
ijtc-1522	104	18	for	for	ADP
ijtc-1522	104	19	tax	tax	NOUN
ijtc-1522	104	20	avoidance	avoidance	NOUN
ijtc-1522	104	21	,	,	PUNCT
ijtc-1522	104	22	and	and	CCONJ
ijtc-1522	104	23	recover	recover	VERB
ijtc-1522	104	24	stolen	steal	VERB
ijtc-1522	104	25	assets	asset	NOUN
ijtc-1522	104	26	.	.	PUNCT
ijtc-1522	105	1	the	the	DET
ijtc-1522	105	2	new	new	ADJ
ijtc-1522	105	3	system	system	NOUN
ijtc-1522	105	4	must	must	AUX
ijtc-1522	105	5	establish	establish	VERB
ijtc-1522	105	6	well	well	ADV
ijtc-1522	105	7	-	-	PUNCT
ijtc-1522	105	8	equipped	equip	VERB
ijtc-1522	105	9	transfer	transfer	NOUN
ijtc-1522	105	10	pricing	pricing	NOUN
ijtc-1522	105	11	units	unit	NOUN
ijtc-1522	105	12	that	that	PRON
ijtc-1522	105	13	will	will	AUX
ijtc-1522	105	14	assist	assist	VERB
ijtc-1522	105	15	in	in	ADP
ijtc-1522	105	16	combating	combat	VERB
ijtc-1522	105	17	tax	tax	NOUN
ijtc-1522	105	18	avoidance	avoidance	NOUN
ijtc-1522	105	19	.	.	PUNCT
ijtc-1522	106	1	small	small	ADJ
ijtc-1522	106	2	and	and	CCONJ
ijtc-1522	106	3	medium	medium	ADJ
ijtc-1522	106	4	business	business	NOUN
ijtc-1522	106	5	(	(	PUNCT
ijtc-1522	106	6	smes	sme	NOUN
ijtc-1522	106	7	)	)	PUNCT
ijtc-1522	106	8	the	the	DET
ijtc-1522	106	9	participants	participant	NOUN
ijtc-1522	106	10	emphasised	emphasise	VERB
ijtc-1522	106	11	that	that	SCONJ
ijtc-1522	106	12	the	the	DET
ijtc-1522	106	13	au	au	ADJ
ijtc-1522	106	14	tax	tax	NOUN
ijtc-1522	106	15	system	system	NOUN
ijtc-1522	106	16	should	should	AUX
ijtc-1522	106	17	have	have	VERB
ijtc-1522	106	18	a	a	DET
ijtc-1522	106	19	separate	separate	ADJ
ijtc-1522	106	20	income	income	NOUN
ijtc-1522	106	21	tax	tax	NOUN
ijtc-1522	106	22	system	system	NOUN
ijtc-1522	106	23	/	/	SYM
ijtc-1522	106	24	code	code	NOUN
ijtc-1522	106	25	for	for	ADP
ijtc-1522	106	26	small	small	ADJ
ijtc-1522	106	27	to	to	PART
ijtc-1522	106	28	medium	medium	ADJ
ijtc-1522	106	29	businesses	business	NOUN
ijtc-1522	106	30	(	(	PUNCT
ijtc-1522	106	31	smes	sme	NOUN
ijtc-1522	106	32	)	)	PUNCT
ijtc-1522	106	33	.	.	PUNCT
ijtc-1522	107	1	the	the	DET
ijtc-1522	107	2	tax	tax	NOUN
ijtc-1522	107	3	system	system	NOUN
ijtc-1522	107	4	should	should	AUX
ijtc-1522	107	5	allow	allow	VERB
ijtc-1522	107	6	smes	sme	NOUN
ijtc-1522	107	7	to	to	PART
ijtc-1522	107	8	conduct	conduct	VERB
ijtc-1522	107	9	tax	tax	NOUN
ijtc-1522	107	10	planning	planning	NOUN
ijtc-1522	107	11	,	,	PUNCT
ijtc-1522	107	12	avoiding	avoid	VERB
ijtc-1522	107	13	specific	specific	ADJ
ijtc-1522	107	14	tax	tax	NOUN
ijtc-1522	107	15	categories	category	NOUN
ijtc-1522	107	16	.	.	PUNCT
ijtc-1522	108	1	to	to	PART
ijtc-1522	108	2	sustain	sustain	VERB
ijtc-1522	108	3	smes	sme	NOUN
ijtc-1522	108	4	,	,	PUNCT
ijtc-1522	108	5	the	the	DET
ijtc-1522	108	6	tax	tax	NOUN
ijtc-1522	108	7	system	system	NOUN
ijtc-1522	108	8	should	should	AUX
ijtc-1522	108	9	incorporate	incorporate	VERB
ijtc-1522	108	10	tax	tax	NOUN
ijtc-1522	108	11	incentives	incentive	NOUN
ijtc-1522	108	12	for	for	ADP
ijtc-1522	108	13	smes	sme	NOUN
ijtc-1522	108	14	,	,	PUNCT
ijtc-1522	108	15	such	such	ADJ
ijtc-1522	108	16	as	as	ADP
ijtc-1522	108	17	tax	tax	NOUN
ijtc-1522	108	18	holidays	holiday	NOUN
ijtc-1522	108	19	,	,	PUNCT
ijtc-1522	108	20	exemptions	exemption	NOUN
ijtc-1522	108	21	,	,	PUNCT
ijtc-1522	108	22	tax	tax	NOUN
ijtc-1522	108	23	credits	credit	NOUN
ijtc-1522	108	24	,	,	PUNCT
ijtc-1522	108	25	investment	investment	NOUN
ijtc-1522	108	26	allowances	allowance	NOUN
ijtc-1522	108	27	and	and	CCONJ
ijtc-1522	108	28	depreciation	depreciation	NOUN
ijtc-1522	108	29	schemes	scheme	NOUN
ijtc-1522	108	30	.	.	PUNCT
ijtc-1522	109	1	very	very	ADV
ijtc-1522	109	2	importantthe	importantthe	PRON
ijtc-1522	109	3	tax	tax	NOUN
ijtc-1522	109	4	system	system	NOUN
ijtc-1522	109	5	should	should	AUX
ijtc-1522	109	6	remain	remain	VERB
ijtc-1522	109	7	neutral	neutral	ADJ
ijtc-1522	109	8	and	and	CCONJ
ijtc-1522	109	9	efficient	efficient	ADJ
ijtc-1522	109	10	for	for	ADP
ijtc-1522	109	11	smes	smes	PROPN
ijtc-1522	109	12	africa	africa	PROPN
ijtc-1522	109	13	's	's	PART
ijtc-1522	109	14	blended	blend	VERB
ijtc-1522	109	15	tax	tax	NOUN
ijtc-1522	109	16	system	system	NOUN
ijtc-1522	109	17	the	the	DET
ijtc-1522	109	18	au	au	NOUN
ijtc-1522	109	19	needs	need	VERB
ijtc-1522	109	20	an	an	DET
ijtc-1522	109	21	african	african	ADJ
ijtc-1522	109	22	blended	blend	VERB
ijtc-1522	109	23	tax	tax	NOUN
ijtc-1522	109	24	system	system	NOUN
ijtc-1522	109	25	or	or	CCONJ
ijtc-1522	109	26	hybrid	hybrid	NOUN
ijtc-1522	109	27	system	system	NOUN
ijtc-1522	109	28	whereby	whereby	SCONJ
ijtc-1522	109	29	weaknesses	weaknesse	VERB
ijtc-1522	109	30	in	in	ADP
ijtc-1522	109	31	both	both	DET
ijtc-1522	109	32	imputation	imputation	NOUN
ijtc-1522	109	33	and	and	CCONJ
ijtc-1522	109	34	classical	classical	ADJ
ijtc-1522	109	35	systems	system	NOUN
ijtc-1522	109	36	are	be	AUX
ijtc-1522	109	37	addressed	address	VERB
ijtc-1522	109	38	carefully	carefully	ADV
ijtc-1522	109	39	with	with	ADP
ijtc-1522	109	40	the	the	DET
ijtc-1522	109	41	agreement	agreement	NOUN
ijtc-1522	109	42	of	of	ADP
ijtc-1522	109	43	all	all	DET
ijtc-1522	109	44	member	member	NOUN
ijtc-1522	109	45	states	state	NOUN
ijtc-1522	109	46	.	.	PUNCT
ijtc-1522	110	1	the	the	DET
ijtc-1522	110	2	participants	participant	NOUN
ijtc-1522	110	3	indicated	indicate	VERB
ijtc-1522	110	4	that	that	SCONJ
ijtc-1522	110	5	the	the	DET
ijtc-1522	110	6	african	african	ADJ
ijtc-1522	110	7	hybrid	hybrid	NOUN
ijtc-1522	110	8	or	or	CCONJ
ijtc-1522	110	9	blended	blend	VERB
ijtc-1522	110	10	tax	tax	NOUN
ijtc-1522	110	11	system	system	NOUN
ijtc-1522	110	12	should	should	AUX
ijtc-1522	110	13	be	be	AUX
ijtc-1522	110	14	implemented	implement	VERB
ijtc-1522	110	15	in	in	ADP
ijtc-1522	110	16	the	the	DET
ijtc-1522	110	17	au	au	NOUN
ijtc-1522	110	18	to	to	PART
ijtc-1522	110	19	facilitate	facilitate	VERB
ijtc-1522	110	20	cit	cit	ADJ
ijtc-1522	110	21	harmonisation	harmonisation	NOUN
ijtc-1522	110	22	.	.	PUNCT
ijtc-1522	111	1	cross	cross	ADJ
ijtc-1522	111	2	-	-	ADJ
ijtc-1522	111	3	border	border	ADJ
ijtc-1522	111	4	cooperation	cooperation	NOUN
ijtc-1522	111	5	the	the	DET
ijtc-1522	111	6	participants	participant	NOUN
ijtc-1522	111	7	stated	state	VERB
ijtc-1522	111	8	that	that	SCONJ
ijtc-1522	111	9	the	the	DET
ijtc-1522	111	10	au	au	ADJ
ijtc-1522	111	11	tax	tax	NOUN
ijtc-1522	111	12	system	system	NOUN
ijtc-1522	111	13	should	should	AUX
ijtc-1522	111	14	foster	foster	VERB
ijtc-1522	111	15	cross	cross	ADJ
ijtc-1522	111	16	-	-	ADJ
ijtc-1522	111	17	border	border	ADJ
ijtc-1522	111	18	cooperation	cooperation	NOUN
ijtc-1522	111	19	between	between	ADP
ijtc-1522	111	20	african	african	ADJ
ijtc-1522	111	21	and	and	CCONJ
ijtc-1522	111	22	global	global	ADJ
ijtc-1522	111	23	tax	tax	NOUN
ijtc-1522	111	24	authorities	authority	NOUN
ijtc-1522	111	25	to	to	PART
ijtc-1522	111	26	facilitate	facilitate	VERB
ijtc-1522	111	27	cit	cit	ADJ
ijtc-1522	111	28	harmonisation	harmonisation	NOUN
ijtc-1522	111	29	.	.	PUNCT
ijtc-1522	112	1	automatic	automatic	ADJ
ijtc-1522	112	2	exchange	exchange	NOUN
ijtc-1522	112	3	of	of	ADP
ijtc-1522	112	4	information	information	NOUN
ijtc-1522	112	5	the	the	DET
ijtc-1522	112	6	responses	response	NOUN
ijtc-1522	112	7	also	also	ADV
ijtc-1522	112	8	indicated	indicate	VERB
ijtc-1522	112	9	that	that	SCONJ
ijtc-1522	112	10	the	the	DET
ijtc-1522	112	11	new	new	ADJ
ijtc-1522	112	12	au	au	ADJ
ijtc-1522	112	13	tax	tax	NOUN
ijtc-1522	112	14	system	system	NOUN
ijtc-1522	112	15	should	should	AUX
ijtc-1522	112	16	encourage	encourage	VERB
ijtc-1522	112	17	the	the	DET
ijtc-1522	112	18	automatic	automatic	ADJ
ijtc-1522	112	19	exchange	exchange	NOUN
ijtc-1522	112	20	of	of	ADP
ijtc-1522	112	21	information	information	NOUN
ijtc-1522	112	22	among	among	ADP
ijtc-1522	112	23	african	african	ADJ
ijtc-1522	112	24	countries	country	NOUN
ijtc-1522	112	25	and	and	CCONJ
ijtc-1522	112	26	globally	globally	ADV
ijtc-1522	112	27	.	.	PUNCT
ijtc-1522	113	1	tax	tax	NOUN
ijtc-1522	113	2	evasion	evasion	NOUN
ijtc-1522	113	3	the	the	DET
ijtc-1522	113	4	participants	participant	NOUN
ijtc-1522	113	5	believed	believe	VERB
ijtc-1522	113	6	that	that	SCONJ
ijtc-1522	113	7	the	the	DET
ijtc-1522	113	8	au	au	NOUN
ijtc-1522	113	9	must	must	AUX
ijtc-1522	113	10	develop	develop	VERB
ijtc-1522	113	11	its	its	PRON
ijtc-1522	113	12	capacities	capacity	NOUN
ijtc-1522	113	13	to	to	PART
ijtc-1522	113	14	tackle	tackle	VERB
ijtc-1522	113	15	tax	tax	NOUN
ijtc-1522	113	16	evasion	evasion	NOUN
ijtc-1522	113	17	,	,	PUNCT
ijtc-1522	113	18	reduce	reduce	VERB
ijtc-1522	113	19	opportunities	opportunity	NOUN
ijtc-1522	113	20	for	for	ADP
ijtc-1522	113	21	tax	tax	NOUN
ijtc-1522	113	22	avoidance	avoidance	NOUN
ijtc-1522	113	23	,	,	PUNCT
ijtc-1522	113	24	and	and	CCONJ
ijtc-1522	113	25	facilitate	facilitate	VERB
ijtc-1522	113	26	the	the	DET
ijtc-1522	113	27	recovery	recovery	NOUN
ijtc-1522	113	28	of	of	ADP
ijtc-1522	113	29	stolen	steal	VERB
ijtc-1522	113	30	assets	asset	NOUN
ijtc-1522	113	31	.	.	PUNCT
ijtc-1522	114	1	transfer	transfer	NOUN
ijtc-1522	114	2	pricing	price	VERB
ijtc-1522	114	3	the	the	DET
ijtc-1522	114	4	new	new	ADJ
ijtc-1522	114	5	system	system	NOUN
ijtc-1522	114	6	must	must	AUX
ijtc-1522	114	7	establish	establish	VERB
ijtc-1522	114	8	well	well	ADV
ijtc-1522	114	9	-	-	PUNCT
ijtc-1522	114	10	equipped	equip	VERB
ijtc-1522	114	11	transfer	transfer	NOUN
ijtc-1522	114	12	pricing	pricing	NOUN
ijtc-1522	114	13	units	unit	NOUN
ijtc-1522	114	14	that	that	PRON
ijtc-1522	114	15	will	will	AUX
ijtc-1522	114	16	assist	assist	VERB
ijtc-1522	114	17	in	in	ADP
ijtc-1522	114	18	combating	combat	VERB
ijtc-1522	114	19	tax	tax	NOUN
ijtc-1522	114	20	avoidance	avoidance	NOUN
ijtc-1522	114	21	and	and	CCONJ
ijtc-1522	114	22	evasion	evasion	NOUN
ijtc-1522	114	23	.	.	PUNCT
ijtc-1522	115	1	off	off	ADP
ijtc-1522	115	2	-	-	PUNCT
ijtc-1522	115	3	setting	set	VERB
ijtc-1522	115	4	losses	loss	NOUN
ijtc-1522	115	5	the	the	DET
ijtc-1522	115	6	participants	participant	NOUN
ijtc-1522	115	7	indicated	indicate	VERB
ijtc-1522	115	8	that	that	SCONJ
ijtc-1522	115	9	off	off	ADV
ijtc-1522	115	10	-	-	PUNCT
ijtc-1522	115	11	setting	set	VERB
ijtc-1522	115	12	losses	loss	NOUN
ijtc-1522	115	13	from	from	ADP
ijtc-1522	115	14	the	the	DET
ijtc-1522	115	15	subsidiary	subsidiary	NOUN
ijtc-1522	115	16	in	in	ADP
ijtc-1522	115	17	another	another	DET
ijtc-1522	115	18	state	state	NOUN
ijtc-1522	115	19	could	could	AUX
ijtc-1522	115	20	address	address	VERB
ijtc-1522	115	21	the	the	DET
ijtc-1522	115	22	au	au	PROPN
ijtc-1522	115	23	's	's	PART
ijtc-1522	115	24	cross	cross	ADJ
ijtc-1522	115	25	-	-	ADJ
ijtc-1522	115	26	border	border	ADJ
ijtc-1522	115	27	obstacles	obstacle	NOUN
ijtc-1522	115	28	.	.	PUNCT
ijtc-1522	116	1	tax	tax	NOUN
ijtc-1522	116	2	planning	planning	NOUN
ijtc-1522	116	3	the	the	DET
ijtc-1522	116	4	au	au	ADJ
ijtc-1522	116	5	tax	tax	NOUN
ijtc-1522	116	6	system	system	NOUN
ijtc-1522	116	7	should	should	AUX
ijtc-1522	116	8	be	be	AUX
ijtc-1522	116	9	flexible	flexible	ADJ
ijtc-1522	116	10	enough	enough	ADV
ijtc-1522	116	11	to	to	PART
ijtc-1522	116	12	allow	allow	VERB
ijtc-1522	116	13	smes	sme	NOUN
ijtc-1522	116	14	to	to	PART
ijtc-1522	116	15	plan	plan	VERB
ijtc-1522	116	16	their	their	PRON
ijtc-1522	116	17	taxes	taxis	NOUN
ijtc-1522	116	18	and	and	CCONJ
ijtc-1522	116	19	reduce	reduce	VERB
ijtc-1522	116	20	their	their	PRON
ijtc-1522	116	21	tax	tax	NOUN
ijtc-1522	116	22	liability	liability	NOUN
ijtc-1522	116	23	.	.	PUNCT
ijtc-1522	117	1	tax	tax	NOUN
ijtc-1522	117	2	incentives	incentive	VERB
ijtc-1522	117	3	the	the	DET
ijtc-1522	117	4	tax	tax	NOUN
ijtc-1522	117	5	system	system	NOUN
ijtc-1522	117	6	should	should	AUX
ijtc-1522	117	7	incorporate	incorporate	VERB
ijtc-1522	117	8	tax	tax	NOUN
ijtc-1522	117	9	incentives	incentive	NOUN
ijtc-1522	117	10	for	for	ADP
ijtc-1522	117	11	smes	sme	NOUN
ijtc-1522	117	12	,	,	PUNCT
ijtc-1522	117	13	such	such	ADJ
ijtc-1522	117	14	as	as	ADP
ijtc-1522	117	15	tax	tax	NOUN
ijtc-1522	117	16	holidays	holiday	NOUN
ijtc-1522	117	17	,	,	PUNCT
ijtc-1522	117	18	to	to	PART
ijtc-1522	117	19	sustain	sustain	VERB
ijtc-1522	117	20	smes	sme	NOUN
ijtc-1522	117	21	in	in	ADP
ijtc-1522	117	22	the	the	DET
ijtc-1522	117	23	au	au	PROPN
ijtc-1522	117	24	.	.	PUNCT
ijtc-1522	117	25	tax	tax	NOUN
ijtc-1522	117	26	holidays	holiday	NOUN
ijtc-1522	117	27	to	to	PART
ijtc-1522	117	28	sustain	sustain	VERB
ijtc-1522	117	29	smes	sme	NOUN
ijtc-1522	117	30	,	,	PUNCT
ijtc-1522	117	31	the	the	DET
ijtc-1522	117	32	tax	tax	NOUN
ijtc-1522	117	33	system	system	NOUN
ijtc-1522	117	34	should	should	AUX
ijtc-1522	117	35	incorporate	incorporate	VERB
ijtc-1522	117	36	tax	tax	NOUN
ijtc-1522	117	37	incentives	incentive	NOUN
ijtc-1522	117	38	for	for	ADP
ijtc-1522	117	39	smes	sme	NOUN
ijtc-1522	117	40	,	,	PUNCT
ijtc-1522	117	41	such	such	ADJ
ijtc-1522	117	42	as	as	ADP
ijtc-1522	117	43	tax	tax	NOUN
ijtc-1522	117	44	holidays	holiday	NOUN
ijtc-1522	117	45	.	.	PUNCT
ijtc-1522	118	1	exemptions	exemption	VERB
ijtc-1522	118	2	the	the	DET
ijtc-1522	118	3	tax	tax	NOUN
ijtc-1522	118	4	system	system	NOUN
ijtc-1522	118	5	should	should	AUX
ijtc-1522	118	6	incorporate	incorporate	VERB
ijtc-1522	118	7	tax	tax	NOUN
ijtc-1522	118	8	incentives	incentive	NOUN
ijtc-1522	118	9	,	,	PUNCT
ijtc-1522	118	10	such	such	ADJ
ijtc-1522	118	11	as	as	ADP
ijtc-1522	118	12	exemptions	exemption	NOUN
ijtc-1522	118	13	,	,	PUNCT
ijtc-1522	118	14	to	to	PART
ijtc-1522	118	15	sustain	sustain	VERB
ijtc-1522	118	16	smes	sme	NOUN
ijtc-1522	118	17	.	.	PUNCT
ijtc-1522	119	1	the	the	DET
ijtc-1522	119	2	participants	participant	NOUN
ijtc-1522	119	3	echoed	echo	VERB
ijtc-1522	119	4	that	that	SCONJ
ijtc-1522	119	5	tax	tax	NOUN
ijtc-1522	119	6	credits	credit	NOUN
ijtc-1522	119	7	and	and	CCONJ
ijtc-1522	119	8	exemptions	exemption	NOUN
ijtc-1522	119	9	should	should	AUX
ijtc-1522	119	10	be	be	AUX
ijtc-1522	119	11	incorporated	incorporate	VERB
ijtc-1522	119	12	in	in	ADP
ijtc-1522	119	13	the	the	DET
ijtc-1522	119	14	new	new	PROPN
ijtc-1522	119	15	africa	africa	PROPN
ijtc-1522	119	16	hybrid	hybrid	ADJ
ijtc-1522	119	17	tax	tax	NOUN
ijtc-1522	119	18	system	system	NOUN
ijtc-1522	119	19	,	,	PUNCT
ijtc-1522	119	20	whereby	whereby	SCONJ
ijtc-1522	119	21	income	income	NOUN
ijtc-1522	119	22	taxed	tax	VERB
ijtc-1522	119	23	at	at	ADP
ijtc-1522	119	24	the	the	DET
ijtc-1522	119	25	corporate	corporate	ADJ
ijtc-1522	119	26	level	level	NOUN
ijtc-1522	119	27	is	be	AUX
ijtc-1522	119	28	exempted	exempt	VERB
ijtc-1522	119	29	at	at	ADP
ijtc-1522	119	30	the	the	DET
ijtc-1522	119	31	shareholder	shareholder	NOUN
ijtc-1522	119	32	level	level	NOUN
ijtc-1522	119	33	.	.	PUNCT
ijtc-1522	120	1	tax	tax	NOUN
ijtc-1522	120	2	credits	credit	NOUN
ijtc-1522	120	3	tax	tax	NOUN
ijtc-1522	120	4	credits	credit	NOUN
ijtc-1522	120	5	should	should	AUX
ijtc-1522	120	6	be	be	AUX
ijtc-1522	120	7	incorporated	incorporate	VERB
ijtc-1522	120	8	in	in	ADP
ijtc-1522	120	9	the	the	DET
ijtc-1522	120	10	new	new	ADJ
ijtc-1522	120	11	african	african	ADJ
ijtc-1522	120	12	hybrid	hybrid	ADJ
ijtc-1522	120	13	tax	tax	NOUN
ijtc-1522	120	14	system	system	NOUN
ijtc-1522	120	15	,	,	PUNCT
ijtc-1522	120	16	whereby	whereby	SCONJ
ijtc-1522	120	17	income	income	NOUN
ijtc-1522	120	18	taxed	tax	VERB
ijtc-1522	120	19	at	at	ADP
ijtc-1522	120	20	the	the	DET
ijtc-1522	120	21	corporate	corporate	ADJ
ijtc-1522	120	22	level	level	NOUN
ijtc-1522	120	23	is	be	AUX
ijtc-1522	120	24	exempted	exempt	VERB
ijtc-1522	120	25	at	at	ADP
ijtc-1522	120	26	the	the	DET
ijtc-1522	120	27	shareholder	shareholder	NOUN
ijtc-1522	120	28	level	level	NOUN
ijtc-1522	120	29	.	.	PUNCT
ijtc-1522	121	1	this	this	PRON
ijtc-1522	121	2	implies	imply	VERB
ijtc-1522	121	3	that	that	SCONJ
ijtc-1522	121	4	the	the	DET
ijtc-1522	121	5	au	au	NOUN
ijtc-1522	121	6	may	may	AUX
ijtc-1522	121	7	use	use	VERB
ijtc-1522	121	8	the	the	DET
ijtc-1522	121	9	credit	credit	NOUN
ijtc-1522	121	10	method	method	NOUN
ijtc-1522	121	11	,	,	PUNCT
ijtc-1522	121	12	whereby	whereby	SCONJ
ijtc-1522	121	13	the	the	DET
ijtc-1522	121	14	tax	tax	NOUN
ijtc-1522	121	15	paid	pay	VERB
ijtc-1522	121	16	in	in	ADP
ijtc-1522	121	17	the	the	DET
ijtc-1522	121	18	member	member	NOUN
ijtc-1522	121	19	state	state	NOUN
ijtc-1522	121	20	of	of	ADP
ijtc-1522	121	21	the	the	DET
ijtc-1522	121	22	subsidiary	subsidiary	NOUN
ijtc-1522	121	23	(	(	PUNCT
ijtc-1522	121	24	or	or	CCONJ
ijtc-1522	121	25	branch	branch	NOUN
ijtc-1522	121	26	)	)	PUNCT
ijtc-1522	121	27	is	be	AUX
ijtc-1522	121	28	credited	credit	VERB
ijtc-1522	121	29	against	against	ADP
ijtc-1522	121	30	the	the	DET
ijtc-1522	121	31	corporate	corporate	ADJ
ijtc-1522	121	32	income	income	NOUN
ijtc-1522	121	33	tax	tax	NOUN
ijtc-1522	121	34	liability	liability	NOUN
ijtc-1522	121	35	of	of	ADP
ijtc-1522	121	36	the	the	DET
ijtc-1522	121	37	parent	parent	NOUN
ijtc-1522	121	38	company	company	NOUN
ijtc-1522	121	39	.	.	PUNCT
ijtc-1522	122	1	neutrality	neutrality	NOUN
ijtc-1522	122	2	,	,	PUNCT
ijtc-1522	122	3	the	the	DET
ijtc-1522	122	4	au	au	ADJ
ijtc-1522	122	5	tax	tax	NOUN
ijtc-1522	122	6	system	system	NOUN
ijtc-1522	122	7	should	should	AUX
ijtc-1522	122	8	be	be	AUX
ijtc-1522	122	9	guided	guide	VERB
ijtc-1522	122	10	by	by	ADP
ijtc-1522	122	11	the	the	DET
ijtc-1522	122	12	principle	principle	NOUN
ijtc-1522	122	13	of	of	ADP
ijtc-1522	122	14	neutrality	neutrality	NOUN
ijtc-1522	122	15	to	to	PART
ijtc-1522	122	16	minimise	minimise	NOUN
ijtc-1522	122	17	interference	interference	NOUN
ijtc-1522	122	18	in	in	ADP
ijtc-1522	122	19	the	the	DET
ijtc-1522	122	20	allocation	allocation	NOUN
ijtc-1522	122	21	process	process	NOUN
ijtc-1522	122	22	.	.	PUNCT
ijtc-1522	123	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	123	2	determination	determination	NOUN
ijtc-1522	123	3	of	of	ADP
ijtc-1522	123	4	tax	tax	NOUN
ijtc-1522	123	5	system	system	NOUN
ijtc-1522	123	6	for	for	ADP
ijtc-1522	123	7	corporate	corporate	ADJ
ijtc-1522	123	8	income	income	NOUN
ijtc-1522	123	9	tax	tax	NOUN
ijtc-1522	123	10	harmonisation	harmonisation	NOUN
ijtc-1522	123	11	of	of	ADP
ijtc-1522	123	12	african	african	PROPN
ijtc-1522	123	13	union	union	PROPN
ijtc-1522	123	14	chiromo	chiromo	NOUN
ijtc-1522	123	15	and	and	CCONJ
ijtc-1522	123	16	schutte	schutte	NOUN
ijtc-1522	123	17	958	958	NUM
ijtc-1522	123	18	|	|	ADV
ijtc-1522	123	19	ilomata	ilomata	PROPN
ijtc-1522	123	20	international	international	ADJ
ijtc-1522	123	21	journal	journal	NOUN
ijtc-1522	123	22	of	of	ADP
ijtc-1522	123	23	tax	tax	PROPN
ijtc-1522	123	24	&	&	CCONJ
ijtc-1522	123	25	accounting	accounting	PROPN
ijtc-1522	123	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	123	27	efficiency	efficiency	NOUN
ijtc-1522	123	28	the	the	DET
ijtc-1522	123	29	participants	participant	NOUN
ijtc-1522	123	30	emphasised	emphasise	VERB
ijtc-1522	123	31	that	that	SCONJ
ijtc-1522	123	32	the	the	DET
ijtc-1522	123	33	au	au	ADJ
ijtc-1522	123	34	tax	tax	NOUN
ijtc-1522	123	35	system	system	NOUN
ijtc-1522	123	36	should	should	AUX
ijtc-1522	123	37	remain	remain	VERB
ijtc-1522	123	38	efficient	efficient	ADJ
ijtc-1522	123	39	for	for	ADP
ijtc-1522	123	40	smes	sme	NOUN
ijtc-1522	123	41	.	.	PUNCT
ijtc-1522	124	1	an	an	DET
ijtc-1522	124	2	efficient	efficient	ADJ
ijtc-1522	124	3	tax	tax	NOUN
ijtc-1522	124	4	system	system	NOUN
ijtc-1522	124	5	raises	raise	VERB
ijtc-1522	124	6	revenue	revenue	NOUN
ijtc-1522	124	7	while	while	SCONJ
ijtc-1522	124	8	minimising	minimise	VERB
ijtc-1522	124	9	unintended	unintended	ADJ
ijtc-1522	124	10	consequences	consequence	NOUN
ijtc-1522	124	11	.	.	PUNCT
ijtc-1522	125	1	an	an	DET
ijtc-1522	125	2	inefficient	inefficient	ADJ
ijtc-1522	125	3	tax	tax	NOUN
ijtc-1522	125	4	system	system	NOUN
ijtc-1522	125	5	imposes	impose	VERB
ijtc-1522	125	6	obligations	obligation	NOUN
ijtc-1522	125	7	on	on	ADP
ijtc-1522	125	8	taxpayers	taxpayer	NOUN
ijtc-1522	125	9	in	in	ADP
ijtc-1522	125	10	proportion	proportion	NOUN
ijtc-1522	125	11	to	to	ADP
ijtc-1522	125	12	their	their	PRON
ijtc-1522	125	13	resources	resource	NOUN
ijtc-1522	125	14	.	.	PUNCT
ijtc-1522	126	1	source	source	NOUN
ijtc-1522	126	2	:	:	PUNCT
ijtc-1522	126	3	researcher	researcher	NOUN
ijtc-1522	126	4	’s	’s	PART
ijtc-1522	126	5	compilation	compilation	NOUN
ijtc-1522	126	6	from	from	ADP
ijtc-1522	126	7	the	the	DET
ijtc-1522	126	8	opinions	opinion	NOUN
ijtc-1522	126	9	of	of	ADP
ijtc-1522	126	10	the	the	DET
ijtc-1522	126	11	participants	participant	NOUN
ijtc-1522	126	12	and	and	CCONJ
ijtc-1522	126	13	the	the	DET
ijtc-1522	126	14	literature	literature	NOUN
ijtc-1522	126	15	result	result	NOUN
ijtc-1522	126	16	and	and	CCONJ
ijtc-1522	126	17	discussion	discussion	VERB
ijtc-1522	126	18	the	the	DET
ijtc-1522	126	19	assumption	assumption	NOUN
ijtc-1522	126	20	that	that	SCONJ
ijtc-1522	126	21	all	all	DET
ijtc-1522	126	22	scholars	scholar	NOUN
ijtc-1522	126	23	have	have	AUX
ijtc-1522	126	24	supported	support	VERB
ijtc-1522	126	25	no	no	DET
ijtc-1522	126	26	tax	tax	NOUN
ijtc-1522	126	27	system	system	NOUN
ijtc-1522	126	28	for	for	ADP
ijtc-1522	126	29	cit	cit	PROPN
ijtc-1522	126	30	harmonisation	harmonisation	NOUN
ijtc-1522	126	31	means	mean	VERB
ijtc-1522	126	32	that	that	SCONJ
ijtc-1522	126	33	determining	determine	VERB
ijtc-1522	126	34	the	the	DET
ijtc-1522	126	35	tax	tax	NOUN
ijtc-1522	126	36	system	system	NOUN
ijtc-1522	126	37	for	for	ADP
ijtc-1522	126	38	the	the	DET
ijtc-1522	126	39	au	au	ADV
ijtc-1522	126	40	based	base	VERB
ijtc-1522	126	41	entirely	entirely	ADV
ijtc-1522	126	42	on	on	ADP
ijtc-1522	126	43	literature	literature	NOUN
ijtc-1522	126	44	will	will	AUX
ijtc-1522	126	45	be	be	AUX
ijtc-1522	126	46	inadequate	inadequate	ADJ
ijtc-1522	126	47	.	.	PUNCT
ijtc-1522	127	1	therefore	therefore	ADV
ijtc-1522	127	2	,	,	PUNCT
ijtc-1522	127	3	literature	literature	NOUN
ijtc-1522	127	4	and	and	CCONJ
ijtc-1522	127	5	empirical	empirical	ADJ
ijtc-1522	127	6	evidence	evidence	NOUN
ijtc-1522	127	7	are	be	AUX
ijtc-1522	127	8	required	require	VERB
ijtc-1522	127	9	to	to	PART
ijtc-1522	127	10	recommend	recommend	VERB
ijtc-1522	127	11	a	a	DET
ijtc-1522	127	12	tax	tax	NOUN
ijtc-1522	127	13	system	system	NOUN
ijtc-1522	127	14	for	for	ADP
ijtc-1522	127	15	cit	cit	ADJ
ijtc-1522	127	16	harmonisation	harmonisation	NOUN
ijtc-1522	127	17	in	in	ADP
ijtc-1522	127	18	the	the	DET
ijtc-1522	127	19	au	au	PROPN
ijtc-1522	127	20	.	.	PUNCT
ijtc-1522	128	1	the	the	DET
ijtc-1522	128	2	following	follow	VERB
ijtc-1522	128	3	sub	sub	ADJ
ijtc-1522	128	4	-	-	NOUN
ijtc-1522	128	5	section	section	NOUN
ijtc-1522	128	6	examines	examine	VERB
ijtc-1522	128	7	the	the	DET
ijtc-1522	128	8	empirical	empirical	ADJ
ijtc-1522	128	9	data	datum	NOUN
ijtc-1522	128	10	for	for	ADP
ijtc-1522	128	11	the	the	DET
ijtc-1522	128	12	best	good	ADJ
ijtc-1522	128	13	tax	tax	NOUN
ijtc-1522	128	14	system	system	NOUN
ijtc-1522	128	15	for	for	ADP
ijtc-1522	128	16	cit	cit	ADJ
ijtc-1522	128	17	harmonisation	harmonisation	NOUN
ijtc-1522	128	18	in	in	ADP
ijtc-1522	128	19	the	the	DET
ijtc-1522	128	20	au	au	PROPN
ijtc-1522	128	21	.	.	PUNCT
ijtc-1522	129	1	this	this	DET
ijtc-1522	129	2	section	section	NOUN
ijtc-1522	129	3	provides	provide	VERB
ijtc-1522	129	4	the	the	DET
ijtc-1522	129	5	analysis	analysis	NOUN
ijtc-1522	129	6	of	of	ADP
ijtc-1522	129	7	data	datum	NOUN
ijtc-1522	129	8	collected	collect	VERB
ijtc-1522	129	9	from	from	ADP
ijtc-1522	129	10	participants	participant	NOUN
ijtc-1522	129	11	regarding	regard	VERB
ijtc-1522	129	12	their	their	PRON
ijtc-1522	129	13	opinions	opinion	NOUN
ijtc-1522	129	14	on	on	ADP
ijtc-1522	129	15	the	the	DET
ijtc-1522	129	16	tax	tax	NOUN
ijtc-1522	129	17	systems	system	NOUN
ijtc-1522	129	18	that	that	PRON
ijtc-1522	129	19	should	should	AUX
ijtc-1522	129	20	be	be	AUX
ijtc-1522	129	21	implemented	implement	VERB
ijtc-1522	129	22	for	for	ADP
ijtc-1522	129	23	cit	cit	ADJ
ijtc-1522	129	24	harmonisation	harmonisation	NOUN
ijtc-1522	129	25	in	in	ADP
ijtc-1522	129	26	the	the	DET
ijtc-1522	129	27	au	au	PROPN
ijtc-1522	129	28	.	.	PUNCT
ijtc-1522	129	29	recommendations	recommendation	NOUN
ijtc-1522	129	30	for	for	ADP
ijtc-1522	129	31	the	the	DET
ijtc-1522	129	32	tax	tax	NOUN
ijtc-1522	129	33	system	system	NOUN
ijtc-1522	129	34	to	to	PART
ijtc-1522	129	35	be	be	AUX
ijtc-1522	129	36	implemented	implement	VERB
ijtc-1522	129	37	in	in	ADP
ijtc-1522	129	38	the	the	DET
ijtc-1522	129	39	au	au	ADJ
ijtc-1522	129	40	figure	figure	NOUN
ijtc-1522	129	41	1	1	NUM
ijtc-1522	129	42	presents	present	VERB
ijtc-1522	129	43	the	the	DET
ijtc-1522	129	44	participants	participant	NOUN
ijtc-1522	129	45	'	'	PART
ijtc-1522	129	46	recommendations	recommendation	NOUN
ijtc-1522	129	47	for	for	ADP
ijtc-1522	129	48	implementing	implement	VERB
ijtc-1522	129	49	tax	tax	NOUN
ijtc-1522	129	50	systems	system	NOUN
ijtc-1522	129	51	in	in	ADP
ijtc-1522	129	52	the	the	DET
ijtc-1522	129	53	au	au	PROPN
ijtc-1522	129	54	.	.	PROPN
ijtc-1522	129	55	figure	figure	NOUN
ijtc-1522	129	56	1	1	NUM
ijtc-1522	129	57	.	.	PUNCT
ijtc-1522	130	1	the	the	DET
ijtc-1522	130	2	recommendations	recommendation	NOUN
ijtc-1522	130	3	on	on	ADP
ijtc-1522	130	4	the	the	DET
ijtc-1522	130	5	tax	tax	NOUN
ijtc-1522	130	6	systems	system	NOUN
ijtc-1522	130	7	to	to	PART
ijtc-1522	130	8	be	be	AUX
ijtc-1522	130	9	implemented	implement	VERB
ijtc-1522	130	10	in	in	ADP
ijtc-1522	130	11	the	the	DET
ijtc-1522	130	12	au	au	PROPN
ijtc-1522	130	13	.	.	PUNCT
ijtc-1522	131	1	this	this	DET
ijtc-1522	131	2	research	research	NOUN
ijtc-1522	131	3	is	be	AUX
ijtc-1522	131	4	crucial	crucial	ADJ
ijtc-1522	131	5	to	to	ADP
ijtc-1522	131	6	understanding	understand	VERB
ijtc-1522	131	7	the	the	DET
ijtc-1522	131	8	participant	participant	NOUN
ijtc-1522	131	9	’s	’s	PART
ijtc-1522	131	10	grasp	grasp	NOUN
ijtc-1522	131	11	and	and	CCONJ
ijtc-1522	131	12	perception	perception	NOUN
ijtc-1522	131	13	of	of	ADP
ijtc-1522	131	14	the	the	DET
ijtc-1522	131	15	cit	cit	PROPN
ijtc-1522	131	16	system	system	NOUN
ijtc-1522	131	17	theme	theme	NOUN
ijtc-1522	131	18	in	in	ADP
ijtc-1522	131	19	the	the	DET
ijtc-1522	131	20	au	au	ADJ
ijtc-1522	131	21	context	context	NOUN
ijtc-1522	131	22	.	.	PUNCT
ijtc-1522	132	1	whether	whether	SCONJ
ijtc-1522	132	2	to	to	PART
ijtc-1522	132	3	use	use	VERB
ijtc-1522	132	4	cit	cit	PROPN
ijtc-1522	132	5	's	's	PART
ijtc-1522	132	6	classical	classical	ADJ
ijtc-1522	132	7	or	or	CCONJ
ijtc-1522	132	8	integration	integration	NOUN
ijtc-1522	132	9	system	system	NOUN
ijtc-1522	132	10	in	in	ADP
ijtc-1522	132	11	economic	economic	ADJ
ijtc-1522	132	12	integrations	integration	NOUN
ijtc-1522	132	13	is	be	AUX
ijtc-1522	132	14	still	still	ADV
ijtc-1522	132	15	unclear	unclear	ADJ
ijtc-1522	132	16	and	and	CCONJ
ijtc-1522	132	17	requires	require	VERB
ijtc-1522	132	18	more	more	ADJ
ijtc-1522	132	19	studies	study	NOUN
ijtc-1522	132	20	,	,	PUNCT
ijtc-1522	132	21	prompting	prompt	VERB
ijtc-1522	132	22	this	this	DET
ijtc-1522	132	23	research	research	NOUN
ijtc-1522	132	24	.	.	PUNCT
ijtc-1522	133	1	no	no	DET
ijtc-1522	133	2	consensus	consensus	NOUN
ijtc-1522	133	3	has	have	AUX
ijtc-1522	133	4	been	be	AUX
ijtc-1522	133	5	reached	reach	VERB
ijtc-1522	133	6	on	on	ADP
ijtc-1522	133	7	implementing	implement	VERB
ijtc-1522	133	8	the	the	DET
ijtc-1522	133	9	classical	classical	ADJ
ijtc-1522	133	10	or	or	CCONJ
ijtc-1522	133	11	integration	integration	NOUN
ijtc-1522	133	12	system	system	NOUN
ijtc-1522	133	13	for	for	ADP
ijtc-1522	133	14	effective	effective	ADJ
ijtc-1522	133	15	cit	cit	ADJ
ijtc-1522	133	16	harmonisation	harmonisation	NOUN
ijtc-1522	133	17	(	(	PUNCT
ijtc-1522	133	18	chen	chen	PROPN
ijtc-1522	133	19	&	&	CCONJ
ijtc-1522	133	20	schlagenhauf	schlagenhauf	PROPN
ijtc-1522	133	21	,	,	PUNCT
ijtc-1522	133	22	2018	2018	NUM
ijtc-1522	133	23	)	)	PUNCT
ijtc-1522	133	24	.	.	PUNCT
ijtc-1522	134	1	imputation	imputation	NOUN
ijtc-1522	134	2	and	and	CCONJ
ijtc-1522	134	3	classical	classical	ADJ
ijtc-1522	134	4	tax	tax	NOUN
ijtc-1522	134	5	systems	system	NOUN
ijtc-1522	134	6	are	be	AUX
ijtc-1522	134	7	commonly	commonly	ADV
ijtc-1522	134	8	used	use	VERB
ijtc-1522	134	9	for	for	ADP
ijtc-1522	134	10	cit	cit	ADJ
ijtc-1522	134	11	harmonisation	harmonisation	NOUN
ijtc-1522	134	12	in	in	ADP
ijtc-1522	134	13	regional	regional	ADJ
ijtc-1522	134	14	integrations	integration	NOUN
ijtc-1522	134	15	(	(	PUNCT
ijtc-1522	134	16	de	de	X
ijtc-1522	134	17	mooij	mooij	X
ijtc-1522	134	18	et	et	PROPN
ijtc-1522	134	19	al	al	PROPN
ijtc-1522	134	20	.	.	PROPN
ijtc-1522	134	21	,	,	PUNCT
ijtc-1522	134	22	2021	2021	NUM
ijtc-1522	134	23	)	)	PUNCT
ijtc-1522	134	24	.	.	PUNCT
ijtc-1522	135	1	therefore	therefore	ADV
ijtc-1522	135	2	,	,	PUNCT
ijtc-1522	135	3	getting	get	VERB
ijtc-1522	135	4	participants	participant	NOUN
ijtc-1522	135	5	’	'	PUNCT
ijtc-1522	135	6	perceptions	perception	NOUN
ijtc-1522	135	7	on	on	ADP
ijtc-1522	135	8	which	which	PRON
ijtc-1522	135	9	tax	tax	NOUN
ijtc-1522	135	10	systems	system	NOUN
ijtc-1522	135	11	fit	fit	VERB
ijtc-1522	135	12	well	well	ADV
ijtc-1522	135	13	to	to	PART
ijtc-1522	135	14	be	be	AUX
ijtc-1522	135	15	implemented	implement	VERB
ijtc-1522	135	16	in	in	ADP
ijtc-1522	135	17	the	the	DET
ijtc-1522	135	18	au	au	NOUN
ijtc-1522	135	19	is	be	AUX
ijtc-1522	135	20	crucial	crucial	ADJ
ijtc-1522	135	21	.	.	PUNCT
ijtc-1522	136	1	the	the	DET
ijtc-1522	136	2	research	research	NOUN
ijtc-1522	136	3	uses	use	VERB
ijtc-1522	136	4	these	these	DET
ijtc-1522	136	5	tax	tax	NOUN
ijtc-1522	136	6	systems	system	NOUN
ijtc-1522	136	7	to	to	PART
ijtc-1522	136	8	design	design	VERB
ijtc-1522	136	9	a	a	DET
ijtc-1522	136	10	cit	cit	PROPN
ijtc-1522	136	11	tax	tax	NOUN
ijtc-1522	136	12	system	system	NOUN
ijtc-1522	136	13	appropriate	appropriate	ADJ
ijtc-1522	136	14	for	for	ADP
ijtc-1522	136	15	the	the	DET
ijtc-1522	136	16	au	au	PROPN
ijtc-1522	136	17	.	.	PUNCT
ijtc-1522	137	1	participants	participant	NOUN
ijtc-1522	137	2	were	be	AUX
ijtc-1522	137	3	asked	ask	VERB
ijtc-1522	137	4	to	to	PART
ijtc-1522	137	5	provide	provide	VERB
ijtc-1522	137	6	their	their	PRON
ijtc-1522	137	7	recommendations	recommendation	NOUN
ijtc-1522	137	8	on	on	ADP
ijtc-1522	137	9	the	the	DET
ijtc-1522	137	10	best	good	ADJ
ijtc-1522	137	11	tax	tax	NOUN
ijtc-1522	137	12	systems	system	NOUN
ijtc-1522	137	13	to	to	PART
ijtc-1522	137	14	be	be	AUX
ijtc-1522	137	15	implemented	implement	VERB
ijtc-1522	137	16	in	in	ADP
ijtc-1522	137	17	the	the	DET
ijtc-1522	137	18	au	au	PROPN
ijtc-1522	137	19	.	.	PROPN
ijtc-1522	137	20	as	as	SCONJ
ijtc-1522	137	21	indicated	indicate	VERB
ijtc-1522	137	22	in	in	ADP
ijtc-1522	137	23	figure	figure	NOUN
ijtc-1522	137	24	1.1	1.1	NUM
ijtc-1522	137	25	,	,	PUNCT
ijtc-1522	137	26	most	most	ADJ
ijtc-1522	137	27	participants	participant	NOUN
ijtc-1522	137	28	recommend	recommend	VERB
ijtc-1522	137	29	a	a	DET
ijtc-1522	137	30	classical	classical	ADJ
ijtc-1522	137	31	tax	tax	NOUN
ijtc-1522	137	32	system	system	NOUN
ijtc-1522	137	33	by	by	ADP
ijtc-1522	137	34	which	which	DET
ijtc-1522	137	35	income	income	NOUN
ijtc-1522	137	36	earned	earn	VERB
ijtc-1522	137	37	by	by	ADP
ijtc-1522	137	38	the	the	DET
ijtc-1522	137	39	company	company	NOUN
ijtc-1522	137	40	is	be	AUX
ijtc-1522	137	41	taxed	tax	VERB
ijtc-1522	137	42	at	at	ADP
ijtc-1522	137	43	the	the	DET
ijtc-1522	137	44	corporate	corporate	ADJ
ijtc-1522	137	45	and	and	CCONJ
ijtc-1522	137	46	shareholder	shareholder	NOUN
ijtc-1522	137	47	levels	level	NOUN
ijtc-1522	137	48	.	.	PUNCT
ijtc-1522	138	1	12	12	NUM
ijtc-1522	138	2	7	7	NUM
ijtc-1522	138	3	0	0	NUM
ijtc-1522	138	4	2	2	NUM
ijtc-1522	138	5	4	4	NUM
ijtc-1522	138	6	6	6	NUM
ijtc-1522	138	7	8	8	NUM
ijtc-1522	138	8	10	10	NUM
ijtc-1522	138	9	12	12	NUM
ijtc-1522	138	10	14	14	NUM
ijtc-1522	138	11	classical	classical	ADJ
ijtc-1522	138	12	tax	tax	NOUN
ijtc-1522	138	13	system	system	NOUN
ijtc-1522	138	14	whereby	whereby	SCONJ
ijtc-1522	138	15	income	income	NOUN
ijtc-1522	138	16	earned	earn	VERB
ijtc-1522	138	17	by	by	ADP
ijtc-1522	138	18	company	company	NOUN
ijtc-1522	138	19	is	be	AUX
ijtc-1522	138	20	taxed	tax	VERB
ijtc-1522	138	21	at	at	ADP
ijtc-1522	138	22	the	the	DET
ijtc-1522	138	23	corporate	corporate	ADJ
ijtc-1522	138	24	level	level	NOUN
ijtc-1522	138	25	,	,	PUNCT
ijtc-1522	138	26	and	and	CCONJ
ijtc-1522	138	27	shareholder	shareholder	NOUN
ijtc-1522	138	28	level	level	NOUN
ijtc-1522	138	29	imputation	imputation	NOUN
ijtc-1522	138	30	tax	tax	NOUN
ijtc-1522	138	31	system	system	NOUN
ijtc-1522	138	32	whereby	whereby	SCONJ
ijtc-1522	138	33	the	the	DET
ijtc-1522	138	34	income	income	NOUN
ijtc-1522	138	35	tax	tax	NOUN
ijtc-1522	138	36	paid	pay	VERB
ijtc-1522	138	37	by	by	ADP
ijtc-1522	138	38	a	a	DET
ijtc-1522	138	39	company	company	NOUN
ijtc-1522	138	40	is	be	AUX
ijtc-1522	138	41	offset	offset	VERB
ijtc-1522	138	42	against	against	ADP
ijtc-1522	138	43	the	the	DET
ijtc-1522	138	44	income	income	NOUN
ijtc-1522	138	45	tax	tax	NOUN
ijtc-1522	138	46	liability	liability	NOUN
ijtc-1522	138	47	of	of	ADP
ijtc-1522	138	48	a	a	DET
ijtc-1522	138	49	shareholder	shareholder	NOUN
ijtc-1522	138	50	who	who	PRON
ijtc-1522	138	51	receives	receive	VERB
ijtc-1522	138	52	dividends	dividend	NOUN
ijtc-1522	138	53	from	from	ADP
ijtc-1522	138	54	the	the	DET
ijtc-1522	138	55	company	company	NOUN
ijtc-1522	138	56	chart	chart	NOUN
ijtc-1522	138	57	title	title	NOUN
ijtc-1522	138	58	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	138	59	determination	determination	NOUN
ijtc-1522	138	60	of	of	ADP
ijtc-1522	138	61	tax	tax	NOUN
ijtc-1522	138	62	system	system	NOUN
ijtc-1522	138	63	for	for	ADP
ijtc-1522	138	64	corporate	corporate	ADJ
ijtc-1522	138	65	income	income	NOUN
ijtc-1522	138	66	tax	tax	NOUN
ijtc-1522	138	67	harmonisation	harmonisation	NOUN
ijtc-1522	138	68	of	of	ADP
ijtc-1522	138	69	african	african	PROPN
ijtc-1522	138	70	union	union	PROPN
ijtc-1522	138	71	chiromo	chiromo	NOUN
ijtc-1522	138	72	and	and	CCONJ
ijtc-1522	138	73	schutte	schutte	NOUN
ijtc-1522	138	74	959	959	NUM
ijtc-1522	138	75	|	|	ADV
ijtc-1522	138	76	ilomata	ilomata	PROPN
ijtc-1522	138	77	international	international	ADJ
ijtc-1522	138	78	journal	journal	NOUN
ijtc-1522	138	79	of	of	ADP
ijtc-1522	138	80	tax	tax	PROPN
ijtc-1522	138	81	&	&	CCONJ
ijtc-1522	138	82	accounting	accounting	PROPN
ijtc-1522	138	83	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	138	84	however	however	ADV
ijtc-1522	138	85	,	,	PUNCT
ijtc-1522	138	86	the	the	DET
ijtc-1522	138	87	number	number	NOUN
ijtc-1522	138	88	of	of	ADP
ijtc-1522	138	89	majority	majority	NOUN
ijtc-1522	138	90	participants	participant	NOUN
ijtc-1522	138	91	who	who	PRON
ijtc-1522	138	92	supported	support	VERB
ijtc-1522	138	93	the	the	DET
ijtc-1522	138	94	classical	classical	ADJ
ijtc-1522	138	95	tax	tax	NOUN
ijtc-1522	138	96	system	system	NOUN
ijtc-1522	138	97	is	be	AUX
ijtc-1522	138	98	not	not	PART
ijtc-1522	138	99	far	far	ADV
ijtc-1522	138	100	less	less	ADJ
ijtc-1522	138	101	than	than	ADP
ijtc-1522	138	102	those	those	PRON
ijtc-1522	138	103	who	who	PRON
ijtc-1522	138	104	supported	support	VERB
ijtc-1522	138	105	the	the	DET
ijtc-1522	138	106	imputation	imputation	NOUN
ijtc-1522	138	107	system	system	NOUN
ijtc-1522	138	108	.	.	PUNCT
ijtc-1522	139	1	therefore	therefore	ADV
ijtc-1522	139	2	,	,	PUNCT
ijtc-1522	139	3	concluding	conclude	VERB
ijtc-1522	139	4	that	that	SCONJ
ijtc-1522	139	5	a	a	DET
ijtc-1522	139	6	classical	classical	ADJ
ijtc-1522	139	7	system	system	NOUN
ijtc-1522	139	8	should	should	AUX
ijtc-1522	139	9	be	be	AUX
ijtc-1522	139	10	implemented	implement	VERB
ijtc-1522	139	11	in	in	ADP
ijtc-1522	139	12	the	the	DET
ijtc-1522	139	13	au	au	NOUN
ijtc-1522	139	14	might	might	AUX
ijtc-1522	139	15	be	be	AUX
ijtc-1522	139	16	a	a	DET
ijtc-1522	139	17	misleading	misleading	ADJ
ijtc-1522	139	18	generalisation	generalisation	NOUN
ijtc-1522	139	19	.	.	PUNCT
ijtc-1522	140	1	this	this	PRON
ijtc-1522	140	2	then	then	ADV
ijtc-1522	140	3	triggers	trigger	VERB
ijtc-1522	140	4	the	the	DET
ijtc-1522	140	5	need	need	NOUN
ijtc-1522	140	6	to	to	PART
ijtc-1522	140	7	ask	ask	VERB
ijtc-1522	140	8	the	the	DET
ijtc-1522	140	9	participants	participant	NOUN
ijtc-1522	140	10	for	for	ADP
ijtc-1522	140	11	the	the	DET
ijtc-1522	140	12	motivation	motivation	NOUN
ijtc-1522	140	13	to	to	PART
ijtc-1522	140	14	choose	choose	VERB
ijtc-1522	140	15	one	one	NUM
ijtc-1522	140	16	tax	tax	NOUN
ijtc-1522	140	17	system	system	NOUN
ijtc-1522	140	18	over	over	ADP
ijtc-1522	140	19	the	the	DET
ijtc-1522	140	20	other	other	ADJ
ijtc-1522	140	21	.	.	PUNCT
ijtc-1522	141	1	the	the	DET
ijtc-1522	141	2	participants	participant	NOUN
ijtc-1522	141	3	were	be	AUX
ijtc-1522	141	4	asked	ask	VERB
ijtc-1522	141	5	to	to	PART
ijtc-1522	141	6	explain	explain	VERB
ijtc-1522	141	7	why	why	SCONJ
ijtc-1522	141	8	they	they	PRON
ijtc-1522	141	9	recommend	recommend	VERB
ijtc-1522	141	10	the	the	DET
ijtc-1522	141	11	classical	classical	ADJ
ijtc-1522	141	12	tax	tax	NOUN
ijtc-1522	141	13	system	system	NOUN
ijtc-1522	141	14	.	.	PUNCT
ijtc-1522	142	1	table	table	NOUN
ijtc-1522	142	2	2	2	NUM
ijtc-1522	142	3	below	below	ADV
ijtc-1522	142	4	indicates	indicate	VERB
ijtc-1522	142	5	the	the	DET
ijtc-1522	142	6	opinion	opinion	NOUN
ijtc-1522	142	7	statements	statement	NOUN
ijtc-1522	142	8	of	of	ADP
ijtc-1522	142	9	the	the	DET
ijtc-1522	142	10	participants	participant	NOUN
ijtc-1522	142	11	:	:	PUNCT
ijtc-1522	142	12	table	table	NOUN
ijtc-1522	142	13	2	2	NUM
ijtc-1522	142	14	:	:	PUNCT
ijtc-1522	142	15	opinion	opinion	NOUN
ijtc-1522	142	16	statements	statement	NOUN
ijtc-1522	142	17	of	of	ADP
ijtc-1522	142	18	participants	participant	NOUN
ijtc-1522	142	19	for	for	ADP
ijtc-1522	142	20	the	the	DET
ijtc-1522	142	21	classical	classical	ADJ
ijtc-1522	142	22	tax	tax	NOUN
ijtc-1522	142	23	system	system	NOUN
ijtc-1522	142	24	to	to	PART
ijtc-1522	142	25	be	be	AUX
ijtc-1522	142	26	implemented	implement	VERB
ijtc-1522	142	27	in	in	ADP
ijtc-1522	142	28	the	the	DET
ijtc-1522	142	29	au	au	PROPN
ijtc-1522	142	30	:	:	PUNCT
ijtc-1522	142	31	the	the	DET
ijtc-1522	142	32	company	company	NOUN
ijtc-1522	142	33	is	be	AUX
ijtc-1522	142	34	separate	separate	ADJ
ijtc-1522	142	35	from	from	ADP
ijtc-1522	142	36	shareholders	shareholder	NOUN
ijtc-1522	142	37	.	.	PUNCT
ijtc-1522	143	1	hence	hence	ADV
ijtc-1522	143	2	,	,	PUNCT
ijtc-1522	143	3	the	the	DET
ijtc-1522	143	4	company	company	NOUN
ijtc-1522	143	5	tax	tax	NOUN
ijtc-1522	143	6	should	should	AUX
ijtc-1522	143	7	pay	pay	VERB
ijtc-1522	143	8	tax	tax	NOUN
ijtc-1522	143	9	on	on	ADP
ijtc-1522	143	10	its	its	PRON
ijtc-1522	143	11	income	income	NOUN
ijtc-1522	143	12	,	,	PUNCT
ijtc-1522	143	13	and	and	CCONJ
ijtc-1522	143	14	shareholders	shareholder	NOUN
ijtc-1522	143	15	will	will	AUX
ijtc-1522	143	16	also	also	ADV
ijtc-1522	143	17	pay	pay	VERB
ijtc-1522	143	18	a	a	DET
ijtc-1522	143	19	distinct	distinct	ADJ
ijtc-1522	143	20	dividend	dividend	NOUN
ijtc-1522	143	21	tax	tax	NOUN
ijtc-1522	143	22	if	if	SCONJ
ijtc-1522	143	23	they	they	PRON
ijtc-1522	143	24	receive	receive	VERB
ijtc-1522	143	25	the	the	DET
ijtc-1522	143	26	same	same	ADJ
ijtc-1522	143	27	.	.	PUNCT
ijtc-1522	144	1	rs2	rs2	PROPN
ijtc-1522	144	2	double	double	ADJ
ijtc-1522	144	3	taxation	taxation	NOUN
ijtc-1522	144	4	provides	provide	VERB
ijtc-1522	144	5	an	an	DET
ijtc-1522	144	6	incentive	incentive	NOUN
ijtc-1522	144	7	to	to	PART
ijtc-1522	144	8	retain	retain	VERB
ijtc-1522	144	9	profits	profit	NOUN
ijtc-1522	144	10	.	.	PUNCT
ijtc-1522	145	1	the	the	DET
ijtc-1522	145	2	company	company	NOUN
ijtc-1522	145	3	only	only	ADV
ijtc-1522	145	4	pays	pay	VERB
ijtc-1522	145	5	tax	tax	NOUN
ijtc-1522	145	6	on	on	ADP
ijtc-1522	145	7	its	its	PRON
ijtc-1522	145	8	profit	profit	NOUN
ijtc-1522	145	9	,	,	PUNCT
ijtc-1522	145	10	not	not	PART
ijtc-1522	145	11	on	on	ADP
ijtc-1522	145	12	the	the	DET
ijtc-1522	145	13	earnings	earning	NOUN
ijtc-1522	145	14	of	of	ADP
ijtc-1522	145	15	the	the	DET
ijtc-1522	145	16	shareholders	shareholder	NOUN
ijtc-1522	145	17	.	.	PUNCT
ijtc-1522	146	1	rs7transparent	rs7transparent	ADJ
ijtc-1522	146	2	and	and	CCONJ
ijtc-1522	146	3	auditing	auditing	NOUN
ijtc-1522	146	4	is	be	AUX
ijtc-1522	146	5	easy	easy	ADJ
ijtc-1522	146	6	.	.	PUNCT
ijtc-1522	147	1	it	it	PRON
ijtc-1522	147	2	may	may	AUX
ijtc-1522	147	3	also	also	ADV
ijtc-1522	147	4	bring	bring	VERB
ijtc-1522	147	5	more	more	ADJ
ijtc-1522	147	6	revenue	revenue	NOUN
ijtc-1522	147	7	to	to	ADP
ijtc-1522	147	8	the	the	DET
ijtc-1522	147	9	government	government	NOUN
ijtc-1522	147	10	.	.	PUNCT
ijtc-1522	148	1	an	an	DET
ijtc-1522	148	2	audit	audit	NOUN
ijtc-1522	148	3	can	can	AUX
ijtc-1522	148	4	be	be	AUX
ijtc-1522	148	5	conducted	conduct	VERB
ijtc-1522	148	6	on	on	ADP
ijtc-1522	148	7	a	a	DET
ijtc-1522	148	8	single	single	ADJ
ijtc-1522	148	9	tax	tax	NOUN
ijtc-1522	148	10	at	at	ADP
ijtc-1522	148	11	a	a	DET
ijtc-1522	148	12	time	time	NOUN
ijtc-1522	148	13	.	.	PUNCT
ijtc-1522	149	1	the	the	DET
ijtc-1522	149	2	company	company	NOUN
ijtc-1522	149	3	's	's	PART
ijtc-1522	149	4	tax	tax	NOUN
ijtc-1522	149	5	administration	administration	NOUN
ijtc-1522	149	6	is	be	AUX
ijtc-1522	149	7	undertaken	undertake	VERB
ijtc-1522	149	8	separately	separately	ADV
ijtc-1522	149	9	from	from	ADP
ijtc-1522	149	10	that	that	PRON
ijtc-1522	149	11	of	of	ADP
ijtc-1522	149	12	the	the	DET
ijtc-1522	149	13	shareholder	shareholder	NOUN
ijtc-1522	149	14	.	.	PUNCT
ijtc-1522	150	1	rs6ease	rs6ease	NOUN
ijtc-1522	150	2	of	of	ADP
ijtc-1522	150	3	administration	administration	NOUN
ijtc-1522	150	4	rs7	rs7	NOUN
ijtc-1522	150	5	-	-	PUNCT
ijtc-1522	150	6	transparent	transparent	ADJ
ijtc-1522	150	7	and	and	CCONJ
ijtc-1522	150	8	auditing	auditing	NOUN
ijtc-1522	150	9	is	be	AUX
ijtc-1522	150	10	easy	easy	ADJ
ijtc-1522	150	11	.	.	PUNCT
ijtc-1522	151	1	it	it	PRON
ijtc-1522	151	2	may	may	AUX
ijtc-1522	151	3	also	also	ADV
ijtc-1522	151	4	bring	bring	VERB
ijtc-1522	151	5	more	more	ADJ
ijtc-1522	151	6	revenue	revenue	NOUN
ijtc-1522	151	7	to	to	ADP
ijtc-1522	151	8	the	the	DET
ijtc-1522	151	9	government	government	NOUN
ijtc-1522	151	10	.	.	PUNCT
ijtc-1522	152	1	in	in	ADP
ijtc-1522	152	2	contrast	contrast	NOUN
ijtc-1522	152	3	,	,	PUNCT
ijtc-1522	152	4	participants	participant	NOUN
ijtc-1522	152	5	were	be	AUX
ijtc-1522	152	6	asked	ask	VERB
ijtc-1522	152	7	to	to	PART
ijtc-1522	152	8	provide	provide	VERB
ijtc-1522	152	9	motivations	motivation	NOUN
ijtc-1522	152	10	for	for	ADP
ijtc-1522	152	11	not	not	PART
ijtc-1522	152	12	recommending	recommend	VERB
ijtc-1522	152	13	the	the	DET
ijtc-1522	152	14	imputation	imputation	NOUN
ijtc-1522	152	15	system	system	NOUN
ijtc-1522	152	16	.	.	PUNCT
ijtc-1522	153	1	table	table	NOUN
ijtc-1522	153	2	3	3	NUM
ijtc-1522	153	3	below	below	ADV
ijtc-1522	153	4	indicates	indicate	VERB
ijtc-1522	153	5	the	the	DET
ijtc-1522	153	6	opinion	opinion	NOUN
ijtc-1522	153	7	statements	statement	NOUN
ijtc-1522	153	8	against	against	ADP
ijtc-1522	153	9	its	its	PRON
ijtc-1522	153	10	implementation	implementation	NOUN
ijtc-1522	153	11	in	in	ADP
ijtc-1522	153	12	the	the	DET
ijtc-1522	153	13	au	au	PROPN
ijtc-1522	153	14	.	.	PROPN
ijtc-1522	153	15	table	table	NOUN
ijtc-1522	153	16	3	3	NUM
ijtc-1522	153	17	.	.	PUNCT
ijtc-1522	154	1	opinion	opinion	NOUN
ijtc-1522	154	2	statements	statement	NOUN
ijtc-1522	154	3	of	of	ADP
ijtc-1522	154	4	participants	participant	NOUN
ijtc-1522	154	5	against	against	ADP
ijtc-1522	154	6	the	the	DET
ijtc-1522	154	7	implementation	implementation	NOUN
ijtc-1522	154	8	of	of	ADP
ijtc-1522	154	9	the	the	DET
ijtc-1522	154	10	imputation	imputation	NOUN
ijtc-1522	154	11	system	system	NOUN
ijtc-1522	154	12	in	in	ADP
ijtc-1522	154	13	the	the	DET
ijtc-1522	154	14	au	au	PROPN
ijtc-1522	154	15	rs18	rs18	PROPN
ijtc-1522	154	16	:	:	PUNCT
ijtc-1522	154	17	the	the	DET
ijtc-1522	154	18	imputation	imputation	NOUN
ijtc-1522	154	19	system	system	NOUN
ijtc-1522	154	20	harms	harm	VERB
ijtc-1522	154	21	cross	cross	ADJ
ijtc-1522	154	22	-	-	ADJ
ijtc-1522	154	23	border	border	ADJ
ijtc-1522	154	24	ownership	ownership	NOUN
ijtc-1522	154	25	of	of	ADP
ijtc-1522	154	26	shares	share	NOUN
ijtc-1522	154	27	as	as	SCONJ
ijtc-1522	154	28	it	it	PRON
ijtc-1522	154	29	is	be	AUX
ijtc-1522	154	30	challenging	challenge	VERB
ijtc-1522	154	31	to	to	PART
ijtc-1522	154	32	align	align	VERB
ijtc-1522	154	33	corporate	corporate	ADJ
ijtc-1522	154	34	tax	tax	NOUN
ijtc-1522	154	35	rates	rate	NOUN
ijtc-1522	154	36	with	with	ADP
ijtc-1522	154	37	the	the	DET
ijtc-1522	154	38	top	top	ADJ
ijtc-1522	154	39	personal	personal	ADJ
ijtc-1522	154	40	tax	tax	NOUN
ijtc-1522	154	41	rates	rate	NOUN
ijtc-1522	154	42	,	,	PUNCT
ijtc-1522	154	43	more	more	ADV
ijtc-1522	154	44	especially	especially	ADV
ijtc-1522	154	45	when	when	SCONJ
ijtc-1522	154	46	investors	investor	NOUN
ijtc-1522	154	47	come	come	VERB
ijtc-1522	154	48	from	from	ADP
ijtc-1522	154	49	different	different	ADJ
ijtc-1522	154	50	countries	country	NOUN
ijtc-1522	154	51	with	with	ADP
ijtc-1522	154	52	different	different	ADJ
ijtc-1522	154	53	top	top	ADJ
ijtc-1522	154	54	individual	individual	ADJ
ijtc-1522	154	55	tax	tax	NOUN
ijtc-1522	154	56	rates	rate	NOUN
ijtc-1522	155	1	rs20	rs20	PROPN
ijtc-1522	155	2	:	:	PUNCT
ijtc-1522	155	3	the	the	DET
ijtc-1522	155	4	imputation	imputation	NOUN
ijtc-1522	155	5	system	system	NOUN
ijtc-1522	155	6	does	do	AUX
ijtc-1522	155	7	not	not	PART
ijtc-1522	155	8	recognise	recognise	VERB
ijtc-1522	155	9	the	the	DET
ijtc-1522	155	10	distinction	distinction	NOUN
ijtc-1522	155	11	between	between	ADP
ijtc-1522	155	12	the	the	DET
ijtc-1522	155	13	company	company	NOUN
ijtc-1522	155	14	and	and	CCONJ
ijtc-1522	155	15	shareholders	shareholder	NOUN
ijtc-1522	155	16	,	,	PUNCT
ijtc-1522	155	17	so	so	SCONJ
ijtc-1522	155	18	it	it	PRON
ijtc-1522	155	19	can	can	AUX
ijtc-1522	155	20	be	be	AUX
ijtc-1522	155	21	used	use	VERB
ijtc-1522	155	22	for	for	ADP
ijtc-1522	155	23	tax	tax	NOUN
ijtc-1522	155	24	avoidance	avoidance	NOUN
ijtc-1522	155	25	and	and	CCONJ
ijtc-1522	155	26	does	do	AUX
ijtc-1522	155	27	not	not	PART
ijtc-1522	155	28	prevent	prevent	VERB
ijtc-1522	155	29	double	double	ADJ
ijtc-1522	155	30	taxation	taxation	NOUN
ijtc-1522	155	31	.	.	PUNCT
ijtc-1522	156	1	rs11	rs11	PROPN
ijtc-1522	156	2	:	:	PUNCT
ijtc-1522	156	3	the	the	DET
ijtc-1522	156	4	system	system	NOUN
ijtc-1522	156	5	is	be	AUX
ijtc-1522	156	6	not	not	PART
ijtc-1522	156	7	helpful	helpful	ADJ
ijtc-1522	156	8	for	for	ADP
ijtc-1522	156	9	small	small	ADJ
ijtc-1522	156	10	companies	company	NOUN
ijtc-1522	156	11	as	as	SCONJ
ijtc-1522	156	12	the	the	DET
ijtc-1522	156	13	system	system	NOUN
ijtc-1522	156	14	requires	require	VERB
ijtc-1522	156	15	a	a	DET
ijtc-1522	156	16	significant	significant	ADJ
ijtc-1522	156	17	investment	investment	NOUN
ijtc-1522	156	18	in	in	ADP
ijtc-1522	156	19	resources	resource	NOUN
ijtc-1522	156	20	and	and	CCONJ
ijtc-1522	156	21	technology	technology	NOUN
ijtc-1522	156	22	to	to	PART
ijtc-1522	156	23	be	be	AUX
ijtc-1522	156	24	implemented	implement	VERB
ijtc-1522	156	25	in	in	ADP
ijtc-1522	156	26	a	a	DET
ijtc-1522	156	27	company	company	NOUN
ijtc-1522	156	28	the	the	DET
ijtc-1522	156	29	participants	participant	NOUN
ijtc-1522	156	30	were	be	AUX
ijtc-1522	156	31	then	then	ADV
ijtc-1522	156	32	asked	ask	VERB
ijtc-1522	156	33	to	to	PART
ijtc-1522	156	34	motivate	motivate	VERB
ijtc-1522	156	35	the	the	DET
ijtc-1522	156	36	implementation	implementation	NOUN
ijtc-1522	156	37	of	of	ADP
ijtc-1522	156	38	the	the	DET
ijtc-1522	156	39	imputation	imputation	NOUN
ijtc-1522	156	40	system	system	NOUN
ijtc-1522	156	41	in	in	ADP
ijtc-1522	156	42	the	the	DET
ijtc-1522	156	43	au	au	PROPN
ijtc-1522	156	44	.	.	PROPN
ijtc-1522	156	45	table	table	NOUN
ijtc-1522	156	46	4	4	NUM
ijtc-1522	156	47	indicates	indicate	VERB
ijtc-1522	156	48	the	the	DET
ijtc-1522	156	49	participants	participant	NOUN
ijtc-1522	156	50	'	'	PART
ijtc-1522	156	51	opinions	opinion	NOUN
ijtc-1522	156	52	on	on	ADP
ijtc-1522	156	53	implementing	implement	VERB
ijtc-1522	156	54	the	the	DET
ijtc-1522	156	55	imputation	imputation	NOUN
ijtc-1522	156	56	system	system	NOUN
ijtc-1522	156	57	in	in	ADP
ijtc-1522	156	58	the	the	DET
ijtc-1522	156	59	au	au	PROPN
ijtc-1522	156	60	.	.	PROPN
ijtc-1522	156	61	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	156	62	determination	determination	NOUN
ijtc-1522	156	63	of	of	ADP
ijtc-1522	156	64	tax	tax	NOUN
ijtc-1522	156	65	system	system	NOUN
ijtc-1522	156	66	for	for	ADP
ijtc-1522	156	67	corporate	corporate	ADJ
ijtc-1522	156	68	income	income	NOUN
ijtc-1522	156	69	tax	tax	NOUN
ijtc-1522	156	70	harmonisation	harmonisation	NOUN
ijtc-1522	156	71	of	of	ADP
ijtc-1522	156	72	african	african	PROPN
ijtc-1522	156	73	union	union	PROPN
ijtc-1522	156	74	chiromo	chiromo	NOUN
ijtc-1522	156	75	and	and	CCONJ
ijtc-1522	156	76	schutte	schutte	NOUN
ijtc-1522	156	77	960	960	NUM
ijtc-1522	156	78	|	|	ADV
ijtc-1522	156	79	ilomata	ilomata	PROPN
ijtc-1522	156	80	international	international	ADJ
ijtc-1522	156	81	journal	journal	NOUN
ijtc-1522	156	82	of	of	ADP
ijtc-1522	156	83	tax	tax	PROPN
ijtc-1522	156	84	&	&	CCONJ
ijtc-1522	156	85	accounting	account	VERB
ijtc-1522	156	86	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	156	87	table	table	NOUN
ijtc-1522	156	88	4	4	NUM
ijtc-1522	156	89	.	.	PUNCT
ijtc-1522	156	90	opinion	opinion	NOUN
ijtc-1522	156	91	statements	statement	NOUN
ijtc-1522	156	92	of	of	ADP
ijtc-1522	156	93	participants	participant	NOUN
ijtc-1522	156	94	for	for	ADP
ijtc-1522	156	95	the	the	DET
ijtc-1522	156	96	implementation	implementation	NOUN
ijtc-1522	156	97	of	of	ADP
ijtc-1522	156	98	the	the	DET
ijtc-1522	156	99	imputation	imputation	NOUN
ijtc-1522	156	100	system	system	NOUN
ijtc-1522	156	101	in	in	ADP
ijtc-1522	156	102	the	the	DET
ijtc-1522	156	103	au	au	ADJ
ijtc-1522	156	104	rs8	rs8	NOUN
ijtc-1522	156	105	:	:	PUNCT
ijtc-1522	156	106	reduces	reduce	VERB
ijtc-1522	156	107	the	the	DET
ijtc-1522	156	108	administrative	administrative	ADJ
ijtc-1522	156	109	burden	burden	NOUN
ijtc-1522	156	110	on	on	ADP
ijtc-1522	156	111	the	the	DET
ijtc-1522	156	112	taxpayer	taxpayer	NOUN
ijtc-1522	156	113	as	as	SCONJ
ijtc-1522	156	114	the	the	DET
ijtc-1522	156	115	company	company	NOUN
ijtc-1522	156	116	is	be	AUX
ijtc-1522	156	117	responsible	responsible	ADJ
ijtc-1522	156	118	for	for	ADP
ijtc-1522	156	119	the	the	DET
ijtc-1522	156	120	administration	administration	NOUN
ijtc-1522	156	121	of	of	ADP
ijtc-1522	156	122	tax	tax	NOUN
ijtc-1522	156	123	,	,	PUNCT
ijtc-1522	156	124	not	not	PART
ijtc-1522	156	125	the	the	DET
ijtc-1522	156	126	individual	individual	ADJ
ijtc-1522	156	127	rs13	rs13	PROPN
ijtc-1522	156	128	:	:	PUNCT
ijtc-1522	156	129	from	from	ADP
ijtc-1522	156	130	a	a	DET
ijtc-1522	156	131	shareholder	shareholder	NOUN
ijtc-1522	156	132	's	's	PART
ijtc-1522	156	133	perspective	perspective	NOUN
ijtc-1522	156	134	,	,	PUNCT
ijtc-1522	156	135	there	there	PRON
ijtc-1522	156	136	is	be	VERB
ijtc-1522	156	137	probably	probably	ADV
ijtc-1522	156	138	less	less	ADJ
ijtc-1522	156	139	administration	administration	NOUN
ijtc-1522	156	140	and	and	CCONJ
ijtc-1522	156	141	limits	limit	VERB
ijtc-1522	156	142	shareholders	shareholder	NOUN
ijtc-1522	156	143	'	'	PART
ijtc-1522	156	144	liability	liability	NOUN
ijtc-1522	156	145	(	(	PUNCT
ijtc-1522	156	146	on	on	ADP
ijtc-1522	156	147	late	late	ADJ
ijtc-1522	156	148	payment	payment	NOUN
ijtc-1522	156	149	)	)	PUNCT
ijtc-1522	156	150	.	.	PUNCT
ijtc-1522	157	1	companies	company	NOUN
ijtc-1522	157	2	are	be	AUX
ijtc-1522	157	3	probably	probably	ADV
ijtc-1522	157	4	better	well	ADV
ijtc-1522	157	5	positioned	position	VERB
ijtc-1522	157	6	to	to	PART
ijtc-1522	157	7	handle	handle	VERB
ijtc-1522	157	8	the	the	DET
ijtc-1522	157	9	administration	administration	NOUN
ijtc-1522	157	10	(	(	PUNCT
ijtc-1522	157	11	accuracy	accuracy	NOUN
ijtc-1522	157	12	and	and	CCONJ
ijtc-1522	157	13	timeliness	timeliness	NOUN
ijtc-1522	157	14	)	)	PUNCT
ijtc-1522	157	15	.	.	PUNCT
ijtc-1522	158	1	rs15	rs15	PROPN
ijtc-1522	158	2	:	:	PUNCT
ijtc-1522	158	3	it	it	PRON
ijtc-1522	158	4	is	be	AUX
ijtc-1522	158	5	intended	intend	VERB
ijtc-1522	158	6	to	to	PART
ijtc-1522	158	7	create	create	VERB
ijtc-1522	158	8	a	a	DET
ijtc-1522	158	9	level	level	NOUN
ijtc-1522	158	10	playing	playing	NOUN
ijtc-1522	158	11	field	field	NOUN
ijtc-1522	158	12	by	by	ADP
ijtc-1522	158	13	taxing	tax	VERB
ijtc-1522	158	14	the	the	DET
ijtc-1522	158	15	same	same	ADJ
ijtc-1522	158	16	activity	activity	NOUN
ijtc-1522	158	17	in	in	ADP
ijtc-1522	158	18	the	the	DET
ijtc-1522	158	19	same	same	ADJ
ijtc-1522	158	20	way	way	NOUN
ijtc-1522	158	21	,	,	PUNCT
ijtc-1522	158	22	irrespective	irrespective	ADV
ijtc-1522	158	23	of	of	ADP
ijtc-1522	158	24	the	the	DET
ijtc-1522	158	25	business	business	NOUN
ijtc-1522	158	26	structure	structure	NOUN
ijtc-1522	158	27	being	be	AUX
ijtc-1522	158	28	used	use	VERB
ijtc-1522	158	29	,	,	PUNCT
ijtc-1522	158	30	namely	namely	ADV
ijtc-1522	158	31	,	,	PUNCT
ijtc-1522	158	32	a	a	DET
ijtc-1522	158	33	company	company	NOUN
ijtc-1522	158	34	or	or	CCONJ
ijtc-1522	158	35	trust	trust	VERB
ijtc-1522	158	36	rs20	rs20	PROPN
ijtc-1522	158	37	:	:	PUNCT
ijtc-1522	158	38	imputation	imputation	NOUN
ijtc-1522	158	39	systems	system	NOUN
ijtc-1522	158	40	integrate	integrate	VERB
ijtc-1522	158	41	corporate	corporate	ADJ
ijtc-1522	158	42	and	and	CCONJ
ijtc-1522	158	43	shareholder	shareholder	NOUN
ijtc-1522	158	44	personal	personal	ADJ
ijtc-1522	158	45	income	income	NOUN
ijtc-1522	158	46	taxes	taxis	NOUN
ijtc-1522	158	47	to	to	PART
ijtc-1522	158	48	alleviate	alleviate	VERB
ijtc-1522	158	49	double	double	ADJ
ijtc-1522	158	50	taxation	taxation	NOUN
ijtc-1522	158	51	of	of	ADP
ijtc-1522	158	52	dividend	dividend	NOUN
ijtc-1522	158	53	income	income	NOUN
ijtc-1522	158	54	.	.	PUNCT
ijtc-1522	159	1	these	these	DET
ijtc-1522	159	2	findings	finding	NOUN
ijtc-1522	159	3	show	show	VERB
ijtc-1522	159	4	that	that	SCONJ
ijtc-1522	159	5	the	the	DET
ijtc-1522	159	6	participants	participant	NOUN
ijtc-1522	159	7	'	'	PART
ijtc-1522	159	8	motivations	motivation	NOUN
ijtc-1522	159	9	in	in	ADP
ijtc-1522	159	10	the	the	DET
ijtc-1522	159	11	imputation	imputation	NOUN
ijtc-1522	159	12	system	system	NOUN
ijtc-1522	159	13	revolve	revolve	NOUN
ijtc-1522	159	14	around	around	ADP
ijtc-1522	159	15	reducing	reduce	VERB
ijtc-1522	159	16	administrative	administrative	ADJ
ijtc-1522	159	17	burden	burden	NOUN
ijtc-1522	159	18	,	,	PUNCT
ijtc-1522	159	19	reduction	reduction	NOUN
ijtc-1522	159	20	in	in	ADP
ijtc-1522	159	21	double	double	ADJ
ijtc-1522	159	22	taxation	taxation	NOUN
ijtc-1522	159	23	,	,	PUNCT
ijtc-1522	159	24	horizontal	horizontal	ADJ
ijtc-1522	159	25	and	and	CCONJ
ijtc-1522	159	26	vertical	vertical	ADJ
ijtc-1522	159	27	equity	equity	NOUN
ijtc-1522	159	28	,	,	PUNCT
ijtc-1522	159	29	reduction	reduction	NOUN
ijtc-1522	159	30	of	of	ADP
ijtc-1522	159	31	personal	personal	ADJ
ijtc-1522	159	32	income	income	NOUN
ijtc-1522	159	33	tax	tax	NOUN
ijtc-1522	159	34	charged	charge	VERB
ijtc-1522	159	35	on	on	ADP
ijtc-1522	159	36	dividends	dividend	NOUN
ijtc-1522	159	37	,	,	PUNCT
ijtc-1522	159	38	and	and	CCONJ
ijtc-1522	159	39	reduction	reduction	NOUN
ijtc-1522	159	40	of	of	ADP
ijtc-1522	159	41	high	high	ADJ
ijtc-1522	159	42	compliance	compliance	NOUN
ijtc-1522	159	43	costs	cost	NOUN
ijtc-1522	159	44	.	.	PUNCT
ijtc-1522	160	1	in	in	ADP
ijtc-1522	160	2	contrast	contrast	NOUN
ijtc-1522	160	3	,	,	PUNCT
ijtc-1522	160	4	participants	participant	NOUN
ijtc-1522	160	5	were	be	AUX
ijtc-1522	160	6	asked	ask	VERB
ijtc-1522	160	7	to	to	PART
ijtc-1522	160	8	motivate	motivate	VERB
ijtc-1522	160	9	and	and	CCONJ
ijtc-1522	160	10	not	not	PART
ijtc-1522	160	11	recommend	recommend	VERB
ijtc-1522	160	12	the	the	DET
ijtc-1522	160	13	classical	classical	ADJ
ijtc-1522	160	14	system	system	NOUN
ijtc-1522	160	15	.	.	PUNCT
ijtc-1522	161	1	table	table	NOUN
ijtc-1522	161	2	5	5	NUM
ijtc-1522	161	3	provides	provide	VERB
ijtc-1522	161	4	opinion	opinion	NOUN
ijtc-1522	161	5	statements	statement	NOUN
ijtc-1522	161	6	against	against	ADP
ijtc-1522	161	7	implementing	implement	VERB
ijtc-1522	161	8	a	a	DET
ijtc-1522	161	9	classical	classical	ADJ
ijtc-1522	161	10	system	system	NOUN
ijtc-1522	161	11	in	in	ADP
ijtc-1522	161	12	the	the	DET
ijtc-1522	161	13	au	au	PROPN
ijtc-1522	161	14	.	.	PROPN
ijtc-1522	161	15	table	table	NOUN
ijtc-1522	161	16	5	5	NUM
ijtc-1522	161	17	:	:	PUNCT
ijtc-1522	161	18	opinion	opinion	NOUN
ijtc-1522	161	19	statements	statement	NOUN
ijtc-1522	161	20	against	against	ADP
ijtc-1522	161	21	the	the	DET
ijtc-1522	161	22	implementation	implementation	NOUN
ijtc-1522	161	23	of	of	ADP
ijtc-1522	161	24	the	the	DET
ijtc-1522	161	25	classical	classical	ADJ
ijtc-1522	161	26	system	system	NOUN
ijtc-1522	161	27	in	in	ADP
ijtc-1522	161	28	the	the	DET
ijtc-1522	161	29	au	au	ADJ
ijtc-1522	161	30	:	:	PUNCT
ijtc-1522	161	31	rs	r	NOUN
ijtc-1522	161	32	10	10	NUM
ijtc-1522	161	33	this	this	PRON
ijtc-1522	161	34	promotes	promote	VERB
ijtc-1522	161	35	double	double	ADJ
ijtc-1522	161	36	taxation	taxation	NOUN
ijtc-1522	161	37	.	.	PUNCT
ijtc-1522	162	1	rs	rs	INTJ
ijtc-1522	162	2	10	10	NUM
ijtc-1522	162	3	this	this	PRON
ijtc-1522	162	4	promotes	promote	VERB
ijtc-1522	162	5	double	double	ADJ
ijtc-1522	162	6	taxation	taxation	NOUN
ijtc-1522	162	7	.	.	PUNCT
ijtc-1522	163	1	rs	rs	INTJ
ijtc-1522	163	2	12	12	NUM
ijtc-1522	163	3	less	less	ADJ
ijtc-1522	163	4	'	'	PUNCT
ijtc-1522	163	5	centralised	centralised	ADJ
ijtc-1522	163	6	'	'	PUNCT
ijtc-1522	163	7	process	process	NOUN
ijtc-1522	163	8	and	and	CCONJ
ijtc-1522	163	9	unnecessary	unnecessary	ADJ
ijtc-1522	163	10	duplication	duplication	NOUN
ijtc-1522	163	11	of	of	ADP
ijtc-1522	163	12	activities	activity	NOUN
ijtc-1522	163	13	rs5	rs5	NOUN
ijtc-1522	163	14	—	—	PUNCT
ijtc-1522	163	15	there	there	PRON
ijtc-1522	163	16	is	be	VERB
ijtc-1522	163	17	double	double	ADJ
ijtc-1522	163	18	taxation	taxation	NOUN
ijtc-1522	163	19	,	,	PUNCT
ijtc-1522	163	20	an	an	DET
ijtc-1522	163	21	administrative	administrative	ADJ
ijtc-1522	163	22	burden	burden	NOUN
ijtc-1522	163	23	on	on	ADP
ijtc-1522	163	24	the	the	DET
ijtc-1522	163	25	taxpayer	taxpayer	NOUN
ijtc-1522	163	26	.	.	PUNCT
ijtc-1522	164	1	individual	individual	ADJ
ijtc-1522	164	2	taxpayers	taxpayer	NOUN
ijtc-1522	164	3	must	must	AUX
ijtc-1522	164	4	complete	complete	VERB
ijtc-1522	164	5	the	the	DET
ijtc-1522	164	6	submission	submission	NOUN
ijtc-1522	164	7	process	process	NOUN
ijtc-1522	164	8	themselves	themselves	PRON
ijtc-1522	164	9	.	.	PUNCT
ijtc-1522	165	1	rs9	rs9	VERB
ijtc-1522	165	2	under	under	ADP
ijtc-1522	165	3	a	a	DET
ijtc-1522	165	4	classical	classical	ADJ
ijtc-1522	165	5	system	system	NOUN
ijtc-1522	165	6	,	,	PUNCT
ijtc-1522	165	7	a	a	DET
ijtc-1522	165	8	corporation	corporation	NOUN
ijtc-1522	165	9	pays	pay	VERB
ijtc-1522	165	10	tax	tax	NOUN
ijtc-1522	165	11	on	on	ADP
ijtc-1522	165	12	its	its	PRON
ijtc-1522	165	13	profits	profit	NOUN
ijtc-1522	165	14	.	.	PUNCT
ijtc-1522	166	1	when	when	SCONJ
ijtc-1522	166	2	it	it	PRON
ijtc-1522	166	3	distributes	distribute	VERB
ijtc-1522	166	4	profits	profit	NOUN
ijtc-1522	166	5	to	to	ADP
ijtc-1522	166	6	its	its	PRON
ijtc-1522	166	7	shareholders	shareholder	NOUN
ijtc-1522	166	8	,	,	PUNCT
ijtc-1522	166	9	this	this	DET
ijtc-1522	166	10	shareholder	shareholder	NOUN
ijtc-1522	166	11	income	income	NOUN
ijtc-1522	166	12	is	be	AUX
ijtc-1522	166	13	taxed	tax	VERB
ijtc-1522	166	14	a	a	DET
ijtc-1522	166	15	second	second	ADJ
ijtc-1522	166	16	time	time	NOUN
ijtc-1522	166	17	in	in	ADP
ijtc-1522	166	18	the	the	DET
ijtc-1522	166	19	hands	hand	NOUN
ijtc-1522	166	20	of	of	ADP
ijtc-1522	166	21	the	the	DET
ijtc-1522	166	22	shareholders	shareholder	NOUN
ijtc-1522	166	23	at	at	ADP
ijtc-1522	166	24	their	their	PRON
ijtc-1522	166	25	marginal	marginal	ADJ
ijtc-1522	166	26	tax	tax	NOUN
ijtc-1522	166	27	rate	rate	NOUN
ijtc-1522	166	28	.	.	PUNCT
ijtc-1522	167	1	rs15	rs15	PROPN
ijtc-1522	167	2	—	—	PUNCT
ijtc-1522	167	3	this	this	DET
ijtc-1522	167	4	income	income	NOUN
ijtc-1522	167	5	(	(	PUNCT
ijtc-1522	167	6	after	after	ADP
ijtc-1522	167	7	tax	tax	NOUN
ijtc-1522	167	8	)	)	PUNCT
ijtc-1522	167	9	for	for	ADP
ijtc-1522	167	10	the	the	DET
ijtc-1522	167	11	investors	investor	NOUN
ijtc-1522	167	12	is	be	AUX
ijtc-1522	167	13	taxed	tax	VERB
ijtc-1522	167	14	again	again	ADV
ijtc-1522	167	15	when	when	SCONJ
ijtc-1522	167	16	an	an	DET
ijtc-1522	167	17	investor	investor	NOUN
ijtc-1522	167	18	files	file	VERB
ijtc-1522	167	19	their	their	PRON
ijtc-1522	167	20	taxes	taxis	NOUN
ijtc-1522	167	21	.	.	PUNCT
ijtc-1522	168	1	thus	thus	ADV
ijtc-1522	168	2	,	,	PUNCT
ijtc-1522	168	3	the	the	DET
ijtc-1522	168	4	same	same	ADJ
ijtc-1522	168	5	dividend	dividend	NOUN
ijtc-1522	168	6	income	income	NOUN
ijtc-1522	168	7	is	be	AUX
ijtc-1522	168	8	subject	subject	ADJ
ijtc-1522	168	9	to	to	ADP
ijtc-1522	168	10	taxation	taxation	NOUN
ijtc-1522	168	11	twice	twice	ADV
ijtc-1522	168	12	.	.	PUNCT
ijtc-1522	169	1	tax	tax	NOUN
ijtc-1522	169	2	-	-	PUNCT
ijtc-1522	169	3	paid	pay	VERB
ijtc-1522	169	4	income	income	NOUN
ijtc-1522	169	5	is	be	AUX
ijtc-1522	169	6	again	again	ADV
ijtc-1522	169	7	taxed	tax	VERB
ijtc-1522	169	8	,	,	PUNCT
ijtc-1522	169	9	which	which	PRON
ijtc-1522	169	10	discourages	discourage	VERB
ijtc-1522	169	11	investment	investment	NOUN
ijtc-1522	169	12	in	in	ADP
ijtc-1522	169	13	economic	economic	ADJ
ijtc-1522	169	14	integration	integration	NOUN
ijtc-1522	169	15	.	.	PUNCT
ijtc-1522	170	1	most	most	ADJ
ijtc-1522	170	2	of	of	ADP
ijtc-1522	170	3	these	these	DET
ijtc-1522	170	4	statements	statement	NOUN
ijtc-1522	170	5	revolve	revolve	VERB
ijtc-1522	170	6	around	around	ADP
ijtc-1522	170	7	the	the	DET
ijtc-1522	170	8	fact	fact	NOUN
ijtc-1522	170	9	that	that	SCONJ
ijtc-1522	170	10	the	the	DET
ijtc-1522	170	11	classical	classical	ADJ
ijtc-1522	170	12	system	system	NOUN
ijtc-1522	170	13	promotes	promote	VERB
ijtc-1522	170	14	double	double	ADJ
ijtc-1522	170	15	taxation	taxation	NOUN
ijtc-1522	170	16	.	.	PUNCT
ijtc-1522	171	1	this	this	PRON
ijtc-1522	171	2	is	be	AUX
ijtc-1522	171	3	consistent	consistent	ADJ
ijtc-1522	171	4	with	with	ADP
ijtc-1522	171	5	the	the	DET
ijtc-1522	171	6	findings	finding	NOUN
ijtc-1522	171	7	of	of	ADP
ijtc-1522	171	8	tredoux	tredoux	NOUN
ijtc-1522	171	9	and	and	CCONJ
ijtc-1522	171	10	van	van	PROPN
ijtc-1522	171	11	der	der	NOUN
ijtc-1522	171	12	linde	linde	PROPN
ijtc-1522	171	13	(	(	PUNCT
ijtc-1522	171	14	2021	2021	NUM
ijtc-1522	171	15	)	)	PUNCT
ijtc-1522	171	16	,	,	PUNCT
ijtc-1522	171	17	which	which	PRON
ijtc-1522	171	18	revealed	reveal	VERB
ijtc-1522	171	19	that	that	SCONJ
ijtc-1522	171	20	the	the	DET
ijtc-1522	171	21	classical	classical	ADJ
ijtc-1522	171	22	system	system	NOUN
ijtc-1522	171	23	is	be	AUX
ijtc-1522	171	24	criticised	criticise	VERB
ijtc-1522	171	25	for	for	ADP
ijtc-1522	171	26	its	its	PRON
ijtc-1522	171	27	double	double	ADJ
ijtc-1522	171	28	taxation	taxation	NOUN
ijtc-1522	171	29	of	of	ADP
ijtc-1522	171	30	dividends	dividend	NOUN
ijtc-1522	171	31	,	,	PUNCT
ijtc-1522	171	32	whereby	whereby	SCONJ
ijtc-1522	171	33	the	the	DET
ijtc-1522	171	34	cost	cost	NOUN
ijtc-1522	171	35	of	of	ADP
ijtc-1522	171	36	the	the	DET
ijtc-1522	171	37	tax	tax	NOUN
ijtc-1522	171	38	is	be	AUX
ijtc-1522	171	39	transferred	transfer	VERB
ijtc-1522	171	40	to	to	ADP
ijtc-1522	171	41	shareholders	shareholder	NOUN
ijtc-1522	171	42	who	who	PRON
ijtc-1522	171	43	earn	earn	VERB
ijtc-1522	171	44	lower	low	ADJ
ijtc-1522	171	45	income	income	NOUN
ijtc-1522	171	46	than	than	SCONJ
ijtc-1522	171	47	it	it	PRON
ijtc-1522	171	48	would	would	AUX
ijtc-1522	171	49	have	have	AUX
ijtc-1522	171	50	been	be	AUX
ijtc-1522	171	51	had	have	VERB
ijtc-1522	171	52	it	it	PRON
ijtc-1522	171	53	been	be	AUX
ijtc-1522	171	54	that	that	PRON
ijtc-1522	171	55	corporate	corporate	ADJ
ijtc-1522	171	56	and	and	CCONJ
ijtc-1522	171	57	shareholder	shareholder	NOUN
ijtc-1522	171	58	levels	level	NOUN
ijtc-1522	171	59	of	of	ADP
ijtc-1522	171	60	taxation	taxation	NOUN
ijtc-1522	171	61	were	be	AUX
ijtc-1522	171	62	integrated	integrate	VERB
ijtc-1522	171	63	into	into	ADP
ijtc-1522	171	64	one	one	NUM
ijtc-1522	171	65	tax	tax	NOUN
ijtc-1522	171	66	process	process	NOUN
ijtc-1522	171	67	.	.	PUNCT
ijtc-1522	172	1	in	in	ADP
ijtc-1522	172	2	summary	summary	NOUN
ijtc-1522	172	3	,	,	PUNCT
ijtc-1522	172	4	the	the	DET
ijtc-1522	172	5	empirical	empirical	ADJ
ijtc-1522	172	6	findings	finding	NOUN
ijtc-1522	172	7	reveal	reveal	VERB
ijtc-1522	172	8	that	that	SCONJ
ijtc-1522	172	9	both	both	CCONJ
ijtc-1522	172	10	classical	classical	ADJ
ijtc-1522	172	11	and	and	CCONJ
ijtc-1522	172	12	imputation	imputation	NOUN
ijtc-1522	172	13	systems	system	NOUN
ijtc-1522	172	14	have	have	VERB
ijtc-1522	172	15	benefits	benefit	NOUN
ijtc-1522	172	16	and	and	CCONJ
ijtc-1522	172	17	shortcomings	shortcoming	NOUN
ijtc-1522	172	18	,	,	PUNCT
ijtc-1522	172	19	as	as	SCONJ
ijtc-1522	172	20	summarised	summarise	VERB
ijtc-1522	172	21	in	in	ADP
ijtc-1522	172	22	table	table	NOUN
ijtc-1522	172	23	6	6	NUM
ijtc-1522	172	24	below	below	ADV
ijtc-1522	172	25	:	:	PUNCT
ijtc-1522	172	26	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	172	27	determination	determination	NOUN
ijtc-1522	172	28	of	of	ADP
ijtc-1522	172	29	tax	tax	NOUN
ijtc-1522	172	30	system	system	NOUN
ijtc-1522	172	31	for	for	ADP
ijtc-1522	172	32	corporate	corporate	ADJ
ijtc-1522	172	33	income	income	NOUN
ijtc-1522	172	34	tax	tax	NOUN
ijtc-1522	172	35	harmonisation	harmonisation	NOUN
ijtc-1522	172	36	of	of	ADP
ijtc-1522	172	37	african	african	PROPN
ijtc-1522	172	38	union	union	PROPN
ijtc-1522	172	39	chiromo	chiromo	NOUN
ijtc-1522	172	40	and	and	CCONJ
ijtc-1522	172	41	schutte	schutte	NOUN
ijtc-1522	172	42	961	961	NUM
ijtc-1522	172	43	|	|	ADV
ijtc-1522	172	44	ilomata	ilomata	PROPN
ijtc-1522	172	45	international	international	ADJ
ijtc-1522	172	46	journal	journal	NOUN
ijtc-1522	172	47	of	of	ADP
ijtc-1522	172	48	tax	tax	PROPN
ijtc-1522	172	49	&	&	CCONJ
ijtc-1522	172	50	accounting	account	VERB
ijtc-1522	172	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	172	52	table	table	NOUN
ijtc-1522	172	53	6	6	NUM
ijtc-1522	172	54	:	:	PUNCT
ijtc-1522	172	55	benefits	benefit	NOUN
ijtc-1522	172	56	and	and	CCONJ
ijtc-1522	172	57	weaknesses	weakness	NOUN
ijtc-1522	172	58	of	of	ADP
ijtc-1522	172	59	both	both	CCONJ
ijtc-1522	172	60	classical	classical	ADJ
ijtc-1522	172	61	and	and	CCONJ
ijtc-1522	172	62	imputation	imputation	NOUN
ijtc-1522	172	63	systems	system	NOUN
ijtc-1522	172	64	classical	classical	ADJ
ijtc-1522	172	65	system	system	NOUN
ijtc-1522	172	66	benefits	benefit	VERB
ijtc-1522	172	67	shortcomings	shortcoming	NOUN
ijtc-1522	172	68	the	the	DET
ijtc-1522	172	69	company	company	NOUN
ijtc-1522	172	70	and	and	CCONJ
ijtc-1522	172	71	the	the	DET
ijtc-1522	172	72	shareholders	shareholder	NOUN
ijtc-1522	172	73	are	be	AUX
ijtc-1522	172	74	separate	separate	ADJ
ijtc-1522	172	75	taxpayers	taxpayer	NOUN
ijtc-1522	172	76	;	;	PUNCT
ijtc-1522	172	77	hence	hence	ADV
ijtc-1522	172	78	,	,	PUNCT
ijtc-1522	172	79	they	they	PRON
ijtc-1522	172	80	have	have	VERB
ijtc-1522	172	81	to	to	PART
ijtc-1522	172	82	pay	pay	VERB
ijtc-1522	172	83	taxes	taxis	NOUN
ijtc-1522	172	84	.	.	PUNCT
ijtc-1522	173	1	the	the	DET
ijtc-1522	173	2	classical	classical	ADJ
ijtc-1522	173	3	system	system	NOUN
ijtc-1522	173	4	promotes	promote	VERB
ijtc-1522	173	5	double	double	ADJ
ijtc-1522	173	6	taxation	taxation	NOUN
ijtc-1522	173	7	,	,	PUNCT
ijtc-1522	173	8	as	as	SCONJ
ijtc-1522	173	9	the	the	DET
ijtc-1522	173	10	income	income	NOUN
ijtc-1522	173	11	is	be	AUX
ijtc-1522	173	12	taxed	tax	VERB
ijtc-1522	173	13	twice	twice	ADV
ijtc-1522	173	14	at	at	ADP
ijtc-1522	173	15	the	the	DET
ijtc-1522	173	16	company	company	NOUN
ijtc-1522	173	17	and	and	CCONJ
ijtc-1522	173	18	shareholder	shareholder	NOUN
ijtc-1522	173	19	levels	level	NOUN
ijtc-1522	173	20	.	.	PUNCT
ijtc-1522	174	1	tax	tax	NOUN
ijtc-1522	174	2	revenue	revenue	NOUN
ijtc-1522	174	3	is	be	AUX
ijtc-1522	174	4	increased	increase	VERB
ijtc-1522	174	5	as	as	SCONJ
ijtc-1522	174	6	both	both	CCONJ
ijtc-1522	174	7	the	the	DET
ijtc-1522	174	8	company	company	NOUN
ijtc-1522	174	9	and	and	CCONJ
ijtc-1522	174	10	shareholders	shareholder	NOUN
ijtc-1522	174	11	pay	pay	VERB
ijtc-1522	174	12	tax	tax	NOUN
ijtc-1522	174	13	.	.	PUNCT
ijtc-1522	175	1	less	less	ADJ
ijtc-1522	175	2	'	'	PUNCT
ijtc-1522	175	3	centralised	centralised	ADJ
ijtc-1522	175	4	'	'	PUNCT
ijtc-1522	175	5	process	process	NOUN
ijtc-1522	175	6	and	and	CCONJ
ijtc-1522	175	7	unnecessary	unnecessary	ADJ
ijtc-1522	175	8	duplication	duplication	NOUN
ijtc-1522	175	9	of	of	ADP
ijtc-1522	175	10	activities	activity	NOUN
ijtc-1522	175	11	.	.	PUNCT
ijtc-1522	176	1	double	double	ADJ
ijtc-1522	176	2	taxation	taxation	NOUN
ijtc-1522	176	3	incentivises	incentivise	VERB
ijtc-1522	176	4	retaining	retain	VERB
ijtc-1522	176	5	profits	profit	NOUN
ijtc-1522	176	6	,	,	PUNCT
ijtc-1522	176	7	as	as	SCONJ
ijtc-1522	176	8	the	the	DET
ijtc-1522	176	9	company	company	NOUN
ijtc-1522	176	10	only	only	ADV
ijtc-1522	176	11	pays	pay	VERB
ijtc-1522	176	12	tax	tax	NOUN
ijtc-1522	176	13	on	on	ADP
ijtc-1522	176	14	its	its	PRON
ijtc-1522	176	15	profit	profit	NOUN
ijtc-1522	176	16	,	,	PUNCT
ijtc-1522	176	17	not	not	PART
ijtc-1522	176	18	on	on	ADP
ijtc-1522	176	19	shareholders	shareholder	NOUN
ijtc-1522	176	20	'	'	PART
ijtc-1522	176	21	earnings	earning	NOUN
ijtc-1522	176	22	.	.	PUNCT
ijtc-1522	177	1	double	double	ADJ
ijtc-1522	177	2	taxation	taxation	NOUN
ijtc-1522	177	3	creates	create	VERB
ijtc-1522	177	4	an	an	DET
ijtc-1522	177	5	administrative	administrative	ADJ
ijtc-1522	177	6	burden	burden	NOUN
ijtc-1522	177	7	on	on	ADP
ijtc-1522	177	8	the	the	DET
ijtc-1522	177	9	shareholders	shareholder	NOUN
ijtc-1522	177	10	as	as	SCONJ
ijtc-1522	177	11	they	they	PRON
ijtc-1522	177	12	must	must	AUX
ijtc-1522	177	13	submit	submit	VERB
ijtc-1522	177	14	themselves	themselves	PRON
ijtc-1522	177	15	.	.	PUNCT
ijtc-1522	178	1	it	it	PRON
ijtc-1522	178	2	brings	bring	VERB
ijtc-1522	178	3	administrative	administrative	ADJ
ijtc-1522	178	4	simplicity	simplicity	NOUN
ijtc-1522	178	5	as	as	SCONJ
ijtc-1522	178	6	tax	tax	NOUN
ijtc-1522	178	7	administration	administration	NOUN
ijtc-1522	178	8	for	for	ADP
ijtc-1522	178	9	the	the	DET
ijtc-1522	178	10	company	company	NOUN
ijtc-1522	178	11	is	be	AUX
ijtc-1522	178	12	conducted	conduct	VERB
ijtc-1522	178	13	separately	separately	ADV
ijtc-1522	178	14	from	from	ADP
ijtc-1522	178	15	that	that	PRON
ijtc-1522	178	16	of	of	ADP
ijtc-1522	178	17	the	the	DET
ijtc-1522	178	18	shareholders	shareholder	NOUN
ijtc-1522	178	19	.	.	PUNCT
ijtc-1522	179	1	investors	investor	NOUN
ijtc-1522	179	2	'	'	PART
ijtc-1522	179	3	income	income	NOUN
ijtc-1522	179	4	(	(	PUNCT
ijtc-1522	179	5	after	after	ADP
ijtc-1522	179	6	tax	tax	NOUN
ijtc-1522	179	7	)	)	PUNCT
ijtc-1522	179	8	is	be	AUX
ijtc-1522	179	9	taxed	tax	VERB
ijtc-1522	179	10	again	again	ADV
ijtc-1522	179	11	when	when	SCONJ
ijtc-1522	179	12	they	they	PRON
ijtc-1522	179	13	file	file	VERB
ijtc-1522	179	14	their	their	PRON
ijtc-1522	179	15	personal	personal	ADJ
ijtc-1522	179	16	taxes	taxis	NOUN
ijtc-1522	179	17	,	,	PUNCT
ijtc-1522	179	18	which	which	PRON
ijtc-1522	179	19	discourages	discourage	VERB
ijtc-1522	179	20	investment	investment	NOUN
ijtc-1522	179	21	in	in	ADP
ijtc-1522	179	22	economic	economic	ADJ
ijtc-1522	179	23	integration	integration	NOUN
ijtc-1522	179	24	.	.	PUNCT
ijtc-1522	180	1	transparent	transparent	ADJ
ijtc-1522	180	2	auditing	auditing	NOUN
ijtc-1522	180	3	is	be	AUX
ijtc-1522	180	4	easy	easy	ADJ
ijtc-1522	180	5	because	because	SCONJ
ijtc-1522	180	6	an	an	DET
ijtc-1522	180	7	audit	audit	NOUN
ijtc-1522	180	8	can	can	AUX
ijtc-1522	180	9	be	be	AUX
ijtc-1522	180	10	conducted	conduct	VERB
ijtc-1522	180	11	on	on	ADP
ijtc-1522	180	12	a	a	DET
ijtc-1522	180	13	single	single	ADJ
ijtc-1522	180	14	tax	tax	NOUN
ijtc-1522	180	15	.	.	PUNCT
ijtc-1522	181	1	imputation	imputation	NOUN
ijtc-1522	181	2	system	system	NOUN
ijtc-1522	181	3	benefits	benefit	VERB
ijtc-1522	181	4	shortcomings	shortcoming	NOUN
ijtc-1522	181	5	it	it	PRON
ijtc-1522	181	6	reduces	reduce	VERB
ijtc-1522	181	7	the	the	DET
ijtc-1522	181	8	administrative	administrative	ADJ
ijtc-1522	181	9	burden	burden	NOUN
ijtc-1522	181	10	on	on	ADP
ijtc-1522	181	11	the	the	DET
ijtc-1522	181	12	taxpayer	taxpayer	NOUN
ijtc-1522	181	13	,	,	PUNCT
ijtc-1522	181	14	as	as	SCONJ
ijtc-1522	181	15	the	the	DET
ijtc-1522	181	16	company	company	NOUN
ijtc-1522	181	17	is	be	AUX
ijtc-1522	181	18	responsible	responsible	ADJ
ijtc-1522	181	19	for	for	ADP
ijtc-1522	181	20	administering	administer	VERB
ijtc-1522	181	21	the	the	DET
ijtc-1522	181	22	tax	tax	NOUN
ijtc-1522	181	23	,	,	PUNCT
ijtc-1522	181	24	not	not	PART
ijtc-1522	181	25	the	the	DET
ijtc-1522	181	26	individual	individual	NOUN
ijtc-1522	181	27	.	.	PUNCT
ijtc-1522	182	1	the	the	DET
ijtc-1522	182	2	imputation	imputation	NOUN
ijtc-1522	182	3	system	system	NOUN
ijtc-1522	182	4	negatively	negatively	ADV
ijtc-1522	182	5	impacts	impact	VERB
ijtc-1522	182	6	cross	cross	ADJ
ijtc-1522	182	7	-	-	ADJ
ijtc-1522	182	8	border	border	ADJ
ijtc-1522	182	9	share	share	NOUN
ijtc-1522	182	10	ownership	ownership	NOUN
ijtc-1522	182	11	.	.	PUNCT
ijtc-1522	183	1	it	it	PRON
ijtc-1522	183	2	is	be	AUX
ijtc-1522	183	3	difficult	difficult	ADJ
ijtc-1522	183	4	to	to	PART
ijtc-1522	183	5	align	align	VERB
ijtc-1522	183	6	corporate	corporate	ADJ
ijtc-1522	183	7	tax	tax	NOUN
ijtc-1522	183	8	rates	rate	NOUN
ijtc-1522	183	9	with	with	ADP
ijtc-1522	183	10	investors	investor	NOUN
ijtc-1522	183	11	’	'	PUNCT
ijtc-1522	183	12	top	top	ADJ
ijtc-1522	183	13	personal	personal	ADJ
ijtc-1522	183	14	tax	tax	NOUN
ijtc-1522	183	15	rates	rate	NOUN
ijtc-1522	183	16	,	,	PUNCT
ijtc-1522	183	17	especially	especially	ADV
ijtc-1522	183	18	when	when	SCONJ
ijtc-1522	183	19	investors	investor	NOUN
ijtc-1522	183	20	come	come	VERB
ijtc-1522	183	21	from	from	ADP
ijtc-1522	183	22	different	different	ADJ
ijtc-1522	183	23	countries	country	NOUN
ijtc-1522	183	24	with	with	ADP
ijtc-1522	183	25	different	different	ADJ
ijtc-1522	183	26	top	top	ADJ
ijtc-1522	183	27	personal	personal	ADJ
ijtc-1522	183	28	tax	tax	NOUN
ijtc-1522	183	29	rates	rate	NOUN
ijtc-1522	183	30	.	.	PUNCT
ijtc-1522	184	1	from	from	ADP
ijtc-1522	184	2	a	a	DET
ijtc-1522	184	3	shareholder	shareholder	NOUN
ijtc-1522	184	4	's	's	PART
ijtc-1522	184	5	perspective	perspective	NOUN
ijtc-1522	184	6	,	,	PUNCT
ijtc-1522	184	7	there	there	PRON
ijtc-1522	184	8	is	be	VERB
ijtc-1522	184	9	probably	probably	ADV
ijtc-1522	184	10	less	less	ADJ
ijtc-1522	184	11	administration	administration	NOUN
ijtc-1522	184	12	,	,	PUNCT
ijtc-1522	184	13	and	and	CCONJ
ijtc-1522	184	14	shareholders	shareholder	NOUN
ijtc-1522	184	15	'	'	PART
ijtc-1522	184	16	liability	liability	NOUN
ijtc-1522	184	17	(	(	PUNCT
ijtc-1522	184	18	on	on	ADP
ijtc-1522	184	19	late	late	ADJ
ijtc-1522	184	20	payment	payment	NOUN
ijtc-1522	184	21	)	)	PUNCT
ijtc-1522	184	22	is	be	AUX
ijtc-1522	184	23	limited	limit	VERB
ijtc-1522	184	24	.	.	PUNCT
ijtc-1522	185	1	companies	company	NOUN
ijtc-1522	185	2	are	be	AUX
ijtc-1522	185	3	probably	probably	ADV
ijtc-1522	185	4	better	well	ADV
ijtc-1522	185	5	positioned	position	VERB
ijtc-1522	185	6	to	to	PART
ijtc-1522	185	7	handle	handle	VERB
ijtc-1522	185	8	the	the	DET
ijtc-1522	185	9	administration	administration	NOUN
ijtc-1522	185	10	(	(	PUNCT
ijtc-1522	185	11	accuracy	accuracy	NOUN
ijtc-1522	185	12	and	and	CCONJ
ijtc-1522	185	13	timeliness	timeliness	NOUN
ijtc-1522	185	14	)	)	PUNCT
ijtc-1522	185	15	the	the	DET
ijtc-1522	185	16	imputation	imputation	NOUN
ijtc-1522	185	17	system	system	NOUN
ijtc-1522	185	18	does	do	AUX
ijtc-1522	185	19	not	not	PART
ijtc-1522	185	20	recognise	recognise	VERB
ijtc-1522	185	21	the	the	DET
ijtc-1522	185	22	distinction	distinction	NOUN
ijtc-1522	185	23	between	between	ADP
ijtc-1522	185	24	the	the	DET
ijtc-1522	185	25	company	company	NOUN
ijtc-1522	185	26	and	and	CCONJ
ijtc-1522	185	27	shareholders	shareholder	NOUN
ijtc-1522	185	28	,	,	PUNCT
ijtc-1522	185	29	so	so	SCONJ
ijtc-1522	185	30	it	it	PRON
ijtc-1522	185	31	can	can	AUX
ijtc-1522	185	32	be	be	AUX
ijtc-1522	185	33	used	use	VERB
ijtc-1522	185	34	for	for	ADP
ijtc-1522	185	35	tax	tax	NOUN
ijtc-1522	185	36	avoidance	avoidance	NOUN
ijtc-1522	185	37	and	and	CCONJ
ijtc-1522	185	38	does	do	AUX
ijtc-1522	185	39	not	not	PART
ijtc-1522	185	40	prevent	prevent	VERB
ijtc-1522	185	41	double	double	ADJ
ijtc-1522	185	42	taxation	taxation	NOUN
ijtc-1522	185	43	.	.	PUNCT
ijtc-1522	186	1	it	it	PRON
ijtc-1522	186	2	is	be	AUX
ijtc-1522	186	3	intended	intend	VERB
ijtc-1522	186	4	to	to	PART
ijtc-1522	186	5	create	create	VERB
ijtc-1522	186	6	a	a	DET
ijtc-1522	186	7	level	level	NOUN
ijtc-1522	186	8	playing	playing	NOUN
ijtc-1522	186	9	field	field	NOUN
ijtc-1522	186	10	by	by	ADP
ijtc-1522	186	11	taxing	tax	VERB
ijtc-1522	186	12	the	the	DET
ijtc-1522	186	13	same	same	ADJ
ijtc-1522	186	14	activity	activity	NOUN
ijtc-1522	186	15	in	in	ADP
ijtc-1522	186	16	the	the	DET
ijtc-1522	186	17	same	same	ADJ
ijtc-1522	186	18	way	way	NOUN
ijtc-1522	186	19	,	,	PUNCT
ijtc-1522	186	20	irrespective	irrespective	ADV
ijtc-1522	186	21	of	of	ADP
ijtc-1522	186	22	the	the	DET
ijtc-1522	186	23	business	business	NOUN
ijtc-1522	186	24	structure	structure	NOUN
ijtc-1522	186	25	being	be	AUX
ijtc-1522	186	26	used	use	VERB
ijtc-1522	186	27	,	,	PUNCT
ijtc-1522	186	28	namely	namely	ADV
ijtc-1522	186	29	a	a	DET
ijtc-1522	186	30	company	company	NOUN
ijtc-1522	186	31	or	or	CCONJ
ijtc-1522	186	32	trust	trust	NOUN
ijtc-1522	186	33	.	.	PUNCT
ijtc-1522	187	1	the	the	DET
ijtc-1522	187	2	system	system	NOUN
ijtc-1522	187	3	is	be	AUX
ijtc-1522	187	4	not	not	PART
ijtc-1522	187	5	helpful	helpful	ADJ
ijtc-1522	187	6	for	for	ADP
ijtc-1522	187	7	small	small	ADJ
ijtc-1522	187	8	companies	company	NOUN
ijtc-1522	187	9	as	as	SCONJ
ijtc-1522	187	10	it	it	PRON
ijtc-1522	187	11	requires	require	VERB
ijtc-1522	187	12	significant	significant	ADJ
ijtc-1522	187	13	investment	investment	NOUN
ijtc-1522	187	14	in	in	ADP
ijtc-1522	187	15	resources	resource	NOUN
ijtc-1522	187	16	and	and	CCONJ
ijtc-1522	187	17	technology	technology	NOUN
ijtc-1522	187	18	to	to	PART
ijtc-1522	187	19	be	be	AUX
ijtc-1522	187	20	implemented	implement	VERB
ijtc-1522	187	21	in	in	ADP
ijtc-1522	187	22	a	a	DET
ijtc-1522	187	23	company	company	NOUN
ijtc-1522	187	24	.	.	PUNCT
ijtc-1522	188	1	imputation	imputation	NOUN
ijtc-1522	188	2	systems	system	NOUN
ijtc-1522	188	3	integrate	integrate	VERB
ijtc-1522	188	4	corporate	corporate	ADJ
ijtc-1522	188	5	and	and	CCONJ
ijtc-1522	188	6	shareholder	shareholder	NOUN
ijtc-1522	188	7	personal	personal	ADJ
ijtc-1522	188	8	income	income	NOUN
ijtc-1522	188	9	taxes	taxis	NOUN
ijtc-1522	188	10	to	to	PART
ijtc-1522	188	11	alleviate	alleviate	VERB
ijtc-1522	188	12	double	double	ADJ
ijtc-1522	188	13	taxation	taxation	NOUN
ijtc-1522	188	14	of	of	ADP
ijtc-1522	188	15	dividend	dividend	NOUN
ijtc-1522	188	16	income	income	NOUN
ijtc-1522	188	17	.	.	PUNCT
ijtc-1522	189	1	source	source	NOUN
ijtc-1522	189	2	:	:	PUNCT
ijtc-1522	189	3	researcher	researcher	NOUN
ijtc-1522	189	4	’s	’s	PART
ijtc-1522	189	5	compilation	compilation	NOUN
ijtc-1522	189	6	from	from	ADP
ijtc-1522	189	7	the	the	DET
ijtc-1522	189	8	empirical	empirical	ADJ
ijtc-1522	189	9	findings	finding	NOUN
ijtc-1522	189	10	and	and	CCONJ
ijtc-1522	189	11	literature	literature	NOUN
ijtc-1522	189	12	it	it	PRON
ijtc-1522	189	13	is	be	AUX
ijtc-1522	189	14	,	,	PUNCT
ijtc-1522	189	15	therefore	therefore	ADV
ijtc-1522	189	16	,	,	PUNCT
ijtc-1522	189	17	assumed	assume	VERB
ijtc-1522	189	18	that	that	SCONJ
ijtc-1522	189	19	the	the	DET
ijtc-1522	189	20	western	western	ADJ
ijtc-1522	189	21	tax	tax	NOUN
ijtc-1522	189	22	systems	system	NOUN
ijtc-1522	189	23	may	may	AUX
ijtc-1522	189	24	not	not	PART
ijtc-1522	189	25	fit	fit	VERB
ijtc-1522	189	26	well	well	ADV
ijtc-1522	189	27	for	for	ADP
ijtc-1522	189	28	cit	cit	ADJ
ijtc-1522	189	29	harmonisation	harmonisation	NOUN
ijtc-1522	189	30	in	in	ADP
ijtc-1522	189	31	the	the	DET
ijtc-1522	189	32	au	au	PROPN
ijtc-1522	189	33	.	.	PROPN
ijtc-1522	189	34	etter	etter	NOUN
ijtc-1522	189	35	-	-	PUNCT
ijtc-1522	189	36	phoya	phoya	PROPN
ijtc-1522	189	37	(	(	PUNCT
ijtc-1522	189	38	2021	2021	NUM
ijtc-1522	189	39	)	)	PUNCT
ijtc-1522	189	40	asserted	assert	VERB
ijtc-1522	189	41	that	that	SCONJ
ijtc-1522	189	42	african	african	ADJ
ijtc-1522	189	43	countries	country	NOUN
ijtc-1522	189	44	inherited	inherit	VERB
ijtc-1522	189	45	a	a	DET
ijtc-1522	189	46	tax	tax	NOUN
ijtc-1522	189	47	system	system	NOUN
ijtc-1522	189	48	established	establish	VERB
ijtc-1522	189	49	by	by	ADP
ijtc-1522	189	50	some	some	DET
ijtc-1522	189	51	old	old	ADJ
ijtc-1522	189	52	powers	power	NOUN
ijtc-1522	189	53	assembled	assemble	VERB
ijtc-1522	189	54	today	today	NOUN
ijtc-1522	189	55	as	as	ADP
ijtc-1522	189	56	the	the	DET
ijtc-1522	189	57	organisation	organisation	NOUN
ijtc-1522	189	58	for	for	ADP
ijtc-1522	189	59	economic	economic	ADJ
ijtc-1522	189	60	cooperation	cooperation	NOUN
ijtc-1522	189	61	and	and	CCONJ
ijtc-1522	189	62	development	development	NOUN
ijtc-1522	189	63	(	(	PUNCT
ijtc-1522	189	64	oecd	oecd	PROPN
ijtc-1522	189	65	)	)	PUNCT
ijtc-1522	189	66	.	.	PUNCT
ijtc-1522	190	1	according	accord	VERB
ijtc-1522	190	2	to	to	ADP
ijtc-1522	190	3	etter	etter	NOUN
ijtc-1522	190	4	-	-	PUNCT
ijtc-1522	190	5	phoya	phoya	PROPN
ijtc-1522	190	6	(	(	PUNCT
ijtc-1522	190	7	2021	2021	NUM
ijtc-1522	190	8	)	)	PUNCT
ijtc-1522	190	9	,	,	PUNCT
ijtc-1522	190	10	this	this	DET
ijtc-1522	190	11	system	system	NOUN
ijtc-1522	190	12	is	be	AUX
ijtc-1522	190	13	at	at	ADP
ijtc-1522	190	14	play	play	NOUN
ijtc-1522	190	15	today	today	NOUN
ijtc-1522	190	16	based	base	VERB
ijtc-1522	190	17	on	on	ADP
ijtc-1522	190	18	its	its	PRON
ijtc-1522	190	19	entire	entire	ADJ
ijtc-1522	190	20	tax	tax	NOUN
ijtc-1522	190	21	philosophy	philosophy	NOUN
ijtc-1522	190	22	around	around	ADP
ijtc-1522	190	23	mobilising	mobilise	VERB
ijtc-1522	190	24	taxable	taxable	ADJ
ijtc-1522	190	25	income	income	NOUN
ijtc-1522	190	26	,	,	PUNCT
ijtc-1522	190	27	regardless	regardless	ADV
ijtc-1522	190	28	of	of	ADP
ijtc-1522	190	29	where	where	SCONJ
ijtc-1522	190	30	it	it	PRON
ijtc-1522	190	31	was	be	AUX
ijtc-1522	190	32	sourced	source	VERB
ijtc-1522	190	33	.	.	PUNCT
ijtc-1522	191	1	this	this	PRON
ijtc-1522	191	2	,	,	PUNCT
ijtc-1522	191	3	by	by	ADP
ijtc-1522	191	4	design	design	NOUN
ijtc-1522	191	5	,	,	PUNCT
ijtc-1522	191	6	embedded	embed	VERB
ijtc-1522	191	7	inequality	inequality	NOUN
ijtc-1522	191	8	within	within	ADP
ijtc-1522	191	9	the	the	DET
ijtc-1522	191	10	international	international	ADJ
ijtc-1522	191	11	tax	tax	NOUN
ijtc-1522	191	12	regime	regime	NOUN
ijtc-1522	191	13	in	in	ADP
ijtc-1522	191	14	which	which	PRON
ijtc-1522	191	15	african	african	ADJ
ijtc-1522	191	16	states	state	NOUN
ijtc-1522	191	17	have	have	AUX
ijtc-1522	191	18	become	become	VERB
ijtc-1522	191	19	vulnerable	vulnerable	ADJ
ijtc-1522	191	20	and	and	CCONJ
ijtc-1522	191	21	open	open	ADJ
ijtc-1522	191	22	to	to	ADP
ijtc-1522	191	23	the	the	DET
ijtc-1522	191	24	scramble	scramble	NOUN
ijtc-1522	191	25	for	for	ADP
ijtc-1522	191	26	tax	tax	NOUN
ijtc-1522	191	27	.	.	PUNCT
ijtc-1522	192	1	such	such	ADJ
ijtc-1522	192	2	vulnerability	vulnerability	NOUN
ijtc-1522	192	3	is	be	AUX
ijtc-1522	192	4	expressed	express	VERB
ijtc-1522	192	5	in	in	ADP
ijtc-1522	192	6	the	the	DET
ijtc-1522	192	7	form	form	NOUN
ijtc-1522	192	8	of	of	ADP
ijtc-1522	192	9	base	base	NOUN
ijtc-1522	192	10	erosion	erosion	NOUN
ijtc-1522	192	11	and	and	CCONJ
ijtc-1522	192	12	profit	profit	NOUN
ijtc-1522	192	13	shifting	shifting	NOUN
ijtc-1522	192	14	.	.	PUNCT
ijtc-1522	193	1	this	this	PRON
ijtc-1522	193	2	then	then	ADV
ijtc-1522	193	3	triggers	trigger	VERB
ijtc-1522	193	4	the	the	DET
ijtc-1522	193	5	need	need	NOUN
ijtc-1522	193	6	for	for	SCONJ
ijtc-1522	193	7	the	the	DET
ijtc-1522	193	8	au	au	NOUN
ijtc-1522	193	9	to	to	PART
ijtc-1522	193	10	have	have	VERB
ijtc-1522	193	11	its	its	PRON
ijtc-1522	193	12	tax	tax	NOUN
ijtc-1522	193	13	system	system	NOUN
ijtc-1522	193	14	that	that	PRON
ijtc-1522	193	15	promotes	promote	VERB
ijtc-1522	193	16	cit	cit	ADJ
ijtc-1522	193	17	harmonisation	harmonisation	NOUN
ijtc-1522	193	18	.	.	PUNCT
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ijtc-1522	194	2	https://protect.checkpoint.com/v2/___https:/taxjustice.net/author/rachel/___.yzjlonvuaxnhbw9iawxlomm6bzpjnwq2ztdkmzywzgy0njq4m2rimdcwotc2mmm1ogqwzto2ojywogu6zjbingexmznjnjuwytdizjqzmdq1otg4mzezngjhnty1odllmtrhzjnhngywytq3mzc3mtu2ztg4otdlzdhhztpwolq6tg	https://protect.checkpoint.com/v2/___https:/taxjustice.net/author/rachel/___.yzjlonvuaxnhbw9iawxlomm6bzpjnwq2ztdkmzywzgy0njq4m2rimdcwotc2mmm1ogqwzto2ojywogu6zjbingexmznjnjuwytdizjqzmdq1otg4mzezngjhnty1odllmtrhzjnhngywytq3mzc3mtu2ztg4otdlzdhhztpwolq6tg	X
ijtc-1522	194	3	https://protect.checkpoint.com/v2/___https:/taxjustice.net/author/rachel/___.yzjlonvuaxnhbw9iawxlomm6bzpjnwq2ztdkmzywzgy0njq4m2rimdcwotc2mmm1ogqwzto2ojywogu6zjbingexmznjnjuwytdizjqzmdq1otg4mzezngjhnty1odllmtrhzjnhngywytq3mzc3mtu2ztg4otdlzdhhztpwolq6tg	https://protect.checkpoint.com/v2/___https:/taxjustice.net/author/rachel/___.yzjlonvuaxnhbw9iawxlomm6bzpjnwq2ztdkmzywzgy0njq4m2rimdcwotc2mmm1ogqwzto2ojywogu6zjbingexmznjnjuwytdizjqzmdq1otg4mzezngjhnty1odllmtrhzjnhngywytq3mzc3mtu2ztg4otdlzdhhztpwolq6tg	VERB
ijtc-1522	194	4	determination	determination	NOUN
ijtc-1522	194	5	of	of	ADP
ijtc-1522	194	6	tax	tax	NOUN
ijtc-1522	194	7	system	system	NOUN
ijtc-1522	194	8	for	for	ADP
ijtc-1522	194	9	corporate	corporate	ADJ
ijtc-1522	194	10	income	income	NOUN
ijtc-1522	194	11	tax	tax	NOUN
ijtc-1522	194	12	harmonisation	harmonisation	NOUN
ijtc-1522	194	13	of	of	ADP
ijtc-1522	194	14	african	african	PROPN
ijtc-1522	194	15	union	union	PROPN
ijtc-1522	194	16	chiromo	chiromo	NOUN
ijtc-1522	194	17	and	and	CCONJ
ijtc-1522	194	18	schutte	schutte	NOUN
ijtc-1522	194	19	962	962	NUM
ijtc-1522	194	20	|	|	ADV
ijtc-1522	194	21	ilomata	ilomata	PROPN
ijtc-1522	194	22	international	international	ADJ
ijtc-1522	194	23	journal	journal	NOUN
ijtc-1522	194	24	of	of	ADP
ijtc-1522	194	25	tax	tax	PROPN
ijtc-1522	194	26	&	&	CCONJ
ijtc-1522	194	27	accounting	accounting	PROPN
ijtc-1522	194	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	194	29	considering	consider	VERB
ijtc-1522	194	30	the	the	DET
ijtc-1522	194	31	benefits	benefit	NOUN
ijtc-1522	194	32	and	and	CCONJ
ijtc-1522	194	33	shortcomings	shortcoming	NOUN
ijtc-1522	194	34	of	of	ADP
ijtc-1522	194	35	both	both	CCONJ
ijtc-1522	194	36	the	the	DET
ijtc-1522	194	37	classical	classical	ADJ
ijtc-1522	194	38	and	and	CCONJ
ijtc-1522	194	39	imputation	imputation	NOUN
ijtc-1522	194	40	systems	system	NOUN
ijtc-1522	194	41	,	,	PUNCT
ijtc-1522	194	42	the	the	DET
ijtc-1522	194	43	western	western	ADJ
ijtc-1522	194	44	tax	tax	NOUN
ijtc-1522	194	45	systems	system	NOUN
ijtc-1522	194	46	,	,	PUNCT
ijtc-1522	194	47	the	the	DET
ijtc-1522	194	48	researcher	researcher	NOUN
ijtc-1522	194	49	asked	ask	VERB
ijtc-1522	194	50	the	the	DET
ijtc-1522	194	51	participants	participant	NOUN
ijtc-1522	194	52	whether	whether	SCONJ
ijtc-1522	194	53	they	they	PRON
ijtc-1522	194	54	had	have	VERB
ijtc-1522	194	55	an	an	DET
ijtc-1522	194	56	opinion	opinion	NOUN
ijtc-1522	194	57	on	on	ADP
ijtc-1522	194	58	an	an	DET
ijtc-1522	194	59	alternative	alternative	ADJ
ijtc-1522	194	60	corporate	corporate	ADJ
ijtc-1522	194	61	income	income	NOUN
ijtc-1522	194	62	tax	tax	NOUN
ijtc-1522	194	63	system	system	NOUN
ijtc-1522	194	64	that	that	PRON
ijtc-1522	194	65	the	the	DET
ijtc-1522	194	66	au	au	PROPN
ijtc-1522	194	67	member	member	NOUN
ijtc-1522	194	68	states	state	NOUN
ijtc-1522	194	69	should	should	AUX
ijtc-1522	194	70	adopt	adopt	VERB
ijtc-1522	194	71	.	.	PUNCT
ijtc-1522	195	1	table	table	NOUN
ijtc-1522	195	2	7	7	NUM
ijtc-1522	195	3	provides	provide	VERB
ijtc-1522	195	4	opinion	opinion	NOUN
ijtc-1522	195	5	statements	statement	NOUN
ijtc-1522	195	6	for	for	ADP
ijtc-1522	195	7	implementing	implement	VERB
ijtc-1522	195	8	an	an	DET
ijtc-1522	195	9	alternative	alternative	ADJ
ijtc-1522	195	10	cit	cit	ADJ
ijtc-1522	195	11	system	system	NOUN
ijtc-1522	195	12	in	in	ADP
ijtc-1522	195	13	the	the	DET
ijtc-1522	195	14	au	au	PROPN
ijtc-1522	195	15	.	.	PROPN
ijtc-1522	195	16	table	table	NOUN
ijtc-1522	195	17	7	7	NUM
ijtc-1522	195	18	:	:	PUNCT
ijtc-1522	195	19	opinion	opinion	NOUN
ijtc-1522	195	20	statements	statement	NOUN
ijtc-1522	195	21	for	for	ADP
ijtc-1522	195	22	alternative	alternative	ADJ
ijtc-1522	195	23	cit	cit	ADJ
ijtc-1522	195	24	system	system	NOUN
ijtc-1522	195	25	to	to	PART
ijtc-1522	195	26	be	be	AUX
ijtc-1522	195	27	implemented	implement	VERB
ijtc-1522	195	28	in	in	ADP
ijtc-1522	195	29	the	the	DET
ijtc-1522	195	30	au	au	PROPN
ijtc-1522	195	31	:	:	PUNCT
ijtc-1522	195	32	rs1the	rs1the	ADJ
ijtc-1522	195	33	new	new	ADJ
ijtc-1522	195	34	system	system	NOUN
ijtc-1522	195	35	should	should	AUX
ijtc-1522	195	36	foster	foster	VERB
ijtc-1522	195	37	cross	cross	ADJ
ijtc-1522	195	38	-	-	ADJ
ijtc-1522	195	39	border	border	ADJ
ijtc-1522	195	40	cooperation	cooperation	NOUN
ijtc-1522	195	41	between	between	ADP
ijtc-1522	195	42	tax	tax	NOUN
ijtc-1522	195	43	authorities	authority	NOUN
ijtc-1522	195	44	and	and	CCONJ
ijtc-1522	195	45	encourage	encourage	VERB
ijtc-1522	195	46	automatic	automatic	ADJ
ijtc-1522	195	47	exchange	exchange	NOUN
ijtc-1522	195	48	of	of	ADP
ijtc-1522	195	49	information	information	NOUN
ijtc-1522	195	50	among	among	ADP
ijtc-1522	195	51	african	african	ADJ
ijtc-1522	195	52	countries	country	NOUN
ijtc-1522	195	53	and	and	CCONJ
ijtc-1522	195	54	globally	globally	ADV
ijtc-1522	195	55	……	……	NOUN
ijtc-1522	195	56	.	.	PUNCT
ijtc-1522	196	1	rs5the	rs5the	PROPN
ijtc-1522	196	2	au	au	PROPN
ijtc-1522	196	3	tax	tax	NOUN
ijtc-1522	196	4	system	system	NOUN
ijtc-1522	196	5	should	should	AUX
ijtc-1522	196	6	be	be	AUX
ijtc-1522	196	7	able	able	ADJ
ijtc-1522	196	8	to	to	PART
ijtc-1522	196	9	support	support	VERB
ijtc-1522	196	10	tax	tax	NOUN
ijtc-1522	196	11	administration	administration	NOUN
ijtc-1522	196	12	for	for	ADP
ijtc-1522	196	13	adequate	adequate	ADJ
ijtc-1522	196	14	controls	control	NOUN
ijtc-1522	196	15	and	and	CCONJ
ijtc-1522	196	16	audits	audits	NOUN
ijtc-1522	196	17	of	of	ADP
ijtc-1522	196	18	both	both	CCONJ
ijtc-1522	196	19	local	local	ADJ
ijtc-1522	196	20	and	and	CCONJ
ijtc-1522	196	21	multinational	multinational	ADJ
ijtc-1522	196	22	companies	company	NOUN
ijtc-1522	196	23	.....	.....	PUNCT
ijtc-1522	197	1	rs3	rs3	PROPN
ijtc-1522	197	2	-	-	PROPN
ijtc-1522	197	3	i	i	PRON
ijtc-1522	197	4	believe	believe	VERB
ijtc-1522	197	5	they	they	PRON
ijtc-1522	197	6	must	must	AUX
ijtc-1522	197	7	develop	develop	VERB
ijtc-1522	197	8	their	their	PRON
ijtc-1522	197	9	capacities	capacity	NOUN
ijtc-1522	197	10	to	to	PART
ijtc-1522	197	11	tackle	tackle	VERB
ijtc-1522	197	12	tax	tax	NOUN
ijtc-1522	197	13	evasion	evasion	NOUN
ijtc-1522	197	14	,	,	PUNCT
ijtc-1522	197	15	reduce	reduce	VERB
ijtc-1522	197	16	opportunities	opportunity	NOUN
ijtc-1522	197	17	for	for	ADP
ijtc-1522	197	18	tax	tax	NOUN
ijtc-1522	197	19	avoidance	avoidance	NOUN
ijtc-1522	197	20	,	,	PUNCT
ijtc-1522	197	21	and	and	CCONJ
ijtc-1522	197	22	facilitate	facilitate	NOUN
ijtc-1522	197	23	recovery	recovery	NOUN
ijtc-1522	197	24	of	of	ADP
ijtc-1522	197	25	stolen	steal	VERB
ijtc-1522	197	26	assets	asset	NOUN
ijtc-1522	197	27	.....	.....	PUNCT
ijtc-1522	198	1	rs11	rs11	PROPN
ijtc-1522	198	2	-	-	PUNCT
ijtc-1522	198	3	the	the	DET
ijtc-1522	198	4	new	new	ADJ
ijtc-1522	198	5	system	system	NOUN
ijtc-1522	198	6	must	must	AUX
ijtc-1522	198	7	establish	establish	VERB
ijtc-1522	198	8	well	well	ADV
ijtc-1522	198	9	-	-	PUNCT
ijtc-1522	198	10	equipped	equip	VERB
ijtc-1522	198	11	transfer	transfer	NOUN
ijtc-1522	198	12	pricing	pricing	NOUN
ijtc-1522	198	13	units	unit	NOUN
ijtc-1522	198	14	that	that	PRON
ijtc-1522	198	15	will	will	AUX
ijtc-1522	198	16	assist	assist	VERB
ijtc-1522	198	17	in	in	ADP
ijtc-1522	198	18	combating	combat	VERB
ijtc-1522	198	19	tax	tax	NOUN
ijtc-1522	198	20	avoidance	avoidance	NOUN
ijtc-1522	198	21	and	and	CCONJ
ijtc-1522	198	22	evasion	evasion	NOUN
ijtc-1522	198	23	…	…	PUNCT
ijtc-1522	198	24	..	..	PUNCT
ijtc-1522	199	1	rs8the	rs8the	DET
ijtc-1522	199	2	system	system	NOUN
ijtc-1522	199	3	should	should	AUX
ijtc-1522	199	4	have	have	VERB
ijtc-1522	199	5	a	a	DET
ijtc-1522	199	6	separate	separate	ADJ
ijtc-1522	199	7	income	income	NOUN
ijtc-1522	199	8	tax	tax	NOUN
ijtc-1522	199	9	system	system	NOUN
ijtc-1522	199	10	/	/	SYM
ijtc-1522	199	11	code	code	NOUN
ijtc-1522	199	12	for	for	ADP
ijtc-1522	199	13	small	small	ADJ
ijtc-1522	199	14	to	to	PART
ijtc-1522	199	15	medium	medium	ADJ
ijtc-1522	199	16	businesses	business	NOUN
ijtc-1522	199	17	…	…	PUNCT
ijtc-1522	199	18	…	…	PUNCT
ijtc-1522	199	19	the	the	DET
ijtc-1522	199	20	system	system	NOUN
ijtc-1522	199	21	should	should	AUX
ijtc-1522	199	22	include	include	VERB
ijtc-1522	199	23	an	an	DET
ijtc-1522	199	24	income	income	NOUN
ijtc-1522	199	25	tax	tax	NOUN
ijtc-1522	199	26	system	system	NOUN
ijtc-1522	199	27	/	/	SYM
ijtc-1522	199	28	code	code	NOUN
ijtc-1522	199	29	for	for	ADP
ijtc-1522	199	30	small	small	ADJ
ijtc-1522	199	31	to	to	PART
ijtc-1522	199	32	medium	medium	ADJ
ijtc-1522	199	33	businesses	business	NOUN
ijtc-1522	199	34	.	.	PUNCT
ijtc-1522	200	1	smes	sme	NOUN
ijtc-1522	200	2	are	be	AUX
ijtc-1522	200	3	the	the	DET
ijtc-1522	200	4	au	au	PROPN
ijtc-1522	200	5	's	's	PART
ijtc-1522	200	6	cornerstone	cornerstone	NOUN
ijtc-1522	200	7	,	,	PUNCT
ijtc-1522	200	8	and	and	CCONJ
ijtc-1522	200	9	it	it	PRON
ijtc-1522	200	10	is	be	AUX
ijtc-1522	200	11	necessary	necessary	ADJ
ijtc-1522	200	12	to	to	PART
ijtc-1522	200	13	incorporate	incorporate	VERB
ijtc-1522	200	14	them	they	PRON
ijtc-1522	200	15	into	into	ADP
ijtc-1522	200	16	the	the	DET
ijtc-1522	200	17	new	new	ADJ
ijtc-1522	200	18	tax	tax	NOUN
ijtc-1522	200	19	system	system	NOUN
ijtc-1522	200	20	.	.	PUNCT
ijtc-1522	201	1	their	their	PRON
ijtc-1522	201	2	cross	cross	ADJ
ijtc-1522	201	3	-	-	ADJ
ijtc-1522	201	4	border	border	ADJ
ijtc-1522	201	5	obstacles	obstacle	NOUN
ijtc-1522	201	6	need	need	VERB
ijtc-1522	201	7	to	to	PART
ijtc-1522	201	8	be	be	AUX
ijtc-1522	201	9	addressed	address	VERB
ijtc-1522	201	10	in	in	ADP
ijtc-1522	201	11	the	the	DET
ijtc-1522	201	12	new	new	ADJ
ijtc-1522	201	13	system	system	NOUN
ijtc-1522	201	14	,	,	PUNCT
ijtc-1522	201	15	such	such	ADJ
ijtc-1522	201	16	as	as	ADP
ijtc-1522	201	17	off	off	ADV
ijtc-1522	201	18	-	-	PUNCT
ijtc-1522	201	19	setting	set	VERB
ijtc-1522	201	20	losses	loss	NOUN
ijtc-1522	201	21	from	from	ADP
ijtc-1522	201	22	the	the	DET
ijtc-1522	201	23	subsidiary	subsidiary	NOUN
ijtc-1522	201	24	in	in	ADP
ijtc-1522	201	25	another	another	DET
ijtc-1522	201	26	state	state	NOUN
ijtc-1522	201	27	,	,	PUNCT
ijtc-1522	201	28	double	double	ADJ
ijtc-1522	201	29	taxation	taxation	NOUN
ijtc-1522	201	30	,	,	PUNCT
ijtc-1522	201	31	inefficient	inefficient	ADJ
ijtc-1522	201	32	transfer	transfer	NOUN
ijtc-1522	201	33	pricing	pricing	NOUN
ijtc-1522	201	34	and	and	CCONJ
ijtc-1522	201	35	high	high	ADJ
ijtc-1522	201	36	compliance	compliance	NOUN
ijtc-1522	201	37	costs	cost	NOUN
ijtc-1522	201	38	.	.	PUNCT
ijtc-1522	202	1	the	the	DET
ijtc-1522	202	2	tax	tax	NOUN
ijtc-1522	202	3	system	system	NOUN
ijtc-1522	202	4	should	should	AUX
ijtc-1522	202	5	allow	allow	VERB
ijtc-1522	202	6	smes	sme	NOUN
ijtc-1522	202	7	to	to	PART
ijtc-1522	202	8	conduct	conduct	VERB
ijtc-1522	202	9	tax	tax	NOUN
ijtc-1522	202	10	planning	planning	NOUN
ijtc-1522	202	11	,	,	PUNCT
ijtc-1522	202	12	avoiding	avoid	VERB
ijtc-1522	202	13	specific	specific	ADJ
ijtc-1522	202	14	tax	tax	NOUN
ijtc-1522	202	15	categories	category	NOUN
ijtc-1522	202	16	.	.	PUNCT
ijtc-1522	203	1	to	to	PART
ijtc-1522	203	2	sustain	sustain	VERB
ijtc-1522	203	3	smes	sme	NOUN
ijtc-1522	203	4	,	,	PUNCT
ijtc-1522	203	5	the	the	DET
ijtc-1522	203	6	tax	tax	NOUN
ijtc-1522	203	7	system	system	NOUN
ijtc-1522	203	8	should	should	AUX
ijtc-1522	203	9	incorporate	incorporate	VERB
ijtc-1522	203	10	tax	tax	NOUN
ijtc-1522	203	11	incentives	incentive	NOUN
ijtc-1522	203	12	for	for	ADP
ijtc-1522	203	13	smes	sme	NOUN
ijtc-1522	203	14	such	such	ADJ
ijtc-1522	203	15	as	as	ADP
ijtc-1522	203	16	tax	tax	NOUN
ijtc-1522	203	17	holidays	holiday	NOUN
ijtc-1522	203	18	,	,	PUNCT
ijtc-1522	203	19	exemptions	exemption	NOUN
ijtc-1522	203	20	,	,	PUNCT
ijtc-1522	203	21	tax	tax	NOUN
ijtc-1522	203	22	credits	credit	NOUN
ijtc-1522	203	23	,	,	PUNCT
ijtc-1522	203	24	investment	investment	NOUN
ijtc-1522	203	25	allowances	allowance	NOUN
ijtc-1522	203	26	and	and	CCONJ
ijtc-1522	203	27	depreciation	depreciation	NOUN
ijtc-1522	203	28	schemes	scheme	NOUN
ijtc-1522	203	29	.	.	PUNCT
ijtc-1522	204	1	very	very	ADV
ijtc-1522	204	2	importantthe	importantthe	PRON
ijtc-1522	204	3	tax	tax	NOUN
ijtc-1522	204	4	system	system	NOUN
ijtc-1522	204	5	should	should	AUX
ijtc-1522	204	6	remain	remain	VERB
ijtc-1522	204	7	neutral	neutral	ADJ
ijtc-1522	204	8	and	and	CCONJ
ijtc-1522	204	9	efficient	efficient	ADJ
ijtc-1522	204	10	to	to	ADP
ijtc-1522	204	11	smes	sme	NOUN
ijtc-1522	204	12	.	.	PUNCT
ijtc-1522	205	1	rs19	rs19	PROPN
ijtc-1522	205	2	—	—	PUNCT
ijtc-1522	205	3	in	in	ADP
ijtc-1522	205	4	this	this	DET
ijtc-1522	205	5	new	new	ADJ
ijtc-1522	205	6	system	system	NOUN
ijtc-1522	205	7	,	,	PUNCT
ijtc-1522	205	8	tax	tax	NOUN
ijtc-1522	205	9	credit	credit	NOUN
ijtc-1522	205	10	should	should	AUX
ijtc-1522	205	11	be	be	AUX
ijtc-1522	205	12	granted	grant	VERB
ijtc-1522	205	13	to	to	ADP
ijtc-1522	205	14	foreign	foreign	ADJ
ijtc-1522	205	15	shareholders	shareholder	NOUN
ijtc-1522	205	16	and	and	CCONJ
ijtc-1522	205	17	on	on	ADP
ijtc-1522	205	18	dividends	dividend	NOUN
ijtc-1522	205	19	received	receive	VERB
ijtc-1522	205	20	from	from	ADP
ijtc-1522	205	21	abroad	abroad	ADV
ijtc-1522	205	22	.	.	PUNCT
ijtc-1522	206	1	this	this	DET
ijtc-1522	206	2	system	system	NOUN
ijtc-1522	206	3	can	can	AUX
ijtc-1522	206	4	be	be	AUX
ijtc-1522	206	5	called	call	VERB
ijtc-1522	206	6	an	an	DET
ijtc-1522	206	7	african	african	ADJ
ijtc-1522	206	8	hybrid	hybrid	ADJ
ijtc-1522	206	9	tax	tax	NOUN
ijtc-1522	206	10	system	system	NOUN
ijtc-1522	206	11	.	.	PUNCT
ijtc-1522	207	1	the	the	DET
ijtc-1522	207	2	results	result	NOUN
ijtc-1522	207	3	demonstrate	demonstrate	VERB
ijtc-1522	207	4	that	that	SCONJ
ijtc-1522	207	5	the	the	DET
ijtc-1522	207	6	classical	classical	ADJ
ijtc-1522	207	7	and	and	CCONJ
ijtc-1522	207	8	the	the	DET
ijtc-1522	207	9	imputation	imputation	NOUN
ijtc-1522	207	10	systems	system	NOUN
ijtc-1522	207	11	are	be	AUX
ijtc-1522	207	12	unsuitable	unsuitable	ADJ
ijtc-1522	207	13	for	for	ADP
ijtc-1522	207	14	cit	cit	ADJ
ijtc-1522	207	15	harmonisation	harmonisation	NOUN
ijtc-1522	207	16	in	in	ADP
ijtc-1522	207	17	the	the	DET
ijtc-1522	207	18	au	au	PROPN
ijtc-1522	207	19	.	.	PUNCT
ijtc-1522	208	1	the	the	DET
ijtc-1522	208	2	classical	classical	ADJ
ijtc-1522	208	3	system	system	NOUN
ijtc-1522	208	4	is	be	AUX
ijtc-1522	208	5	not	not	PART
ijtc-1522	208	6	suitable	suitable	ADJ
ijtc-1522	208	7	,	,	PUNCT
ijtc-1522	208	8	as	as	SCONJ
ijtc-1522	208	9	it	it	PRON
ijtc-1522	208	10	promotes	promote	VERB
ijtc-1522	208	11	double	double	ADJ
ijtc-1522	208	12	taxation	taxation	NOUN
ijtc-1522	208	13	.	.	PUNCT
ijtc-1522	209	1	the	the	DET
ijtc-1522	209	2	imputation	imputation	NOUN
ijtc-1522	209	3	system	system	NOUN
ijtc-1522	209	4	harms	harm	VERB
ijtc-1522	209	5	cross	cross	ADJ
ijtc-1522	209	6	-	-	ADJ
ijtc-1522	209	7	border	border	ADJ
ijtc-1522	209	8	share	share	NOUN
ijtc-1522	209	9	ownership	ownership	NOUN
ijtc-1522	209	10	,	,	PUNCT
ijtc-1522	209	11	as	as	SCONJ
ijtc-1522	209	12	it	it	PRON
ijtc-1522	209	13	is	be	AUX
ijtc-1522	209	14	challenging	challenge	VERB
ijtc-1522	209	15	to	to	PART
ijtc-1522	209	16	align	align	VERB
ijtc-1522	209	17	corporate	corporate	ADJ
ijtc-1522	209	18	tax	tax	NOUN
ijtc-1522	209	19	rates	rate	NOUN
ijtc-1522	209	20	with	with	ADP
ijtc-1522	209	21	the	the	DET
ijtc-1522	209	22	highest	high	ADJ
ijtc-1522	209	23	personal	personal	ADJ
ijtc-1522	209	24	tax	tax	NOUN
ijtc-1522	209	25	rates	rate	NOUN
ijtc-1522	209	26	,	,	PUNCT
ijtc-1522	209	27	especially	especially	ADV
ijtc-1522	209	28	when	when	SCONJ
ijtc-1522	209	29	investors	investor	NOUN
ijtc-1522	209	30	are	be	AUX
ijtc-1522	209	31	from	from	ADP
ijtc-1522	209	32	different	different	ADJ
ijtc-1522	209	33	countries	country	NOUN
ijtc-1522	209	34	with	with	ADP
ijtc-1522	209	35	different	different	ADJ
ijtc-1522	209	36	top	top	ADJ
ijtc-1522	209	37	individual	individual	ADJ
ijtc-1522	209	38	tax	tax	NOUN
ijtc-1522	209	39	rates	rate	NOUN
ijtc-1522	209	40	.	.	PUNCT
ijtc-1522	210	1	the	the	DET
ijtc-1522	210	2	findings	finding	NOUN
ijtc-1522	210	3	reveal	reveal	VERB
ijtc-1522	210	4	a	a	DET
ijtc-1522	210	5	new	new	ADJ
ijtc-1522	210	6	tax	tax	NOUN
ijtc-1522	210	7	system	system	NOUN
ijtc-1522	210	8	called	call	VERB
ijtc-1522	210	9	the	the	DET
ijtc-1522	210	10	african	african	ADJ
ijtc-1522	210	11	hybrid	hybrid	ADJ
ijtc-1522	210	12	tax	tax	NOUN
ijtc-1522	210	13	system	system	NOUN
ijtc-1522	210	14	or	or	CCONJ
ijtc-1522	210	15	the	the	DET
ijtc-1522	210	16	african	african	ADJ
ijtc-1522	210	17	blended	blend	VERB
ijtc-1522	210	18	tax	tax	NOUN
ijtc-1522	210	19	system	system	NOUN
ijtc-1522	210	20	to	to	PART
ijtc-1522	210	21	be	be	AUX
ijtc-1522	210	22	adopted	adopt	VERB
ijtc-1522	210	23	in	in	ADP
ijtc-1522	210	24	the	the	DET
ijtc-1522	210	25	au	au	PROPN
ijtc-1522	210	26	.	.	PUNCT
ijtc-1522	211	1	graham	graham	PROPN
ijtc-1522	211	2	and	and	CCONJ
ijtc-1522	211	3	bamba	bamba	PROPN
ijtc-1522	211	4	(	(	PUNCT
ijtc-1522	211	5	2020	2020	NUM
ijtc-1522	211	6	)	)	PUNCT
ijtc-1522	211	7	support	support	NOUN
ijtc-1522	211	8	this	this	DET
ijtc-1522	211	9	finding	finding	NOUN
ijtc-1522	211	10	,	,	PUNCT
ijtc-1522	211	11	stating	state	VERB
ijtc-1522	211	12	that	that	SCONJ
ijtc-1522	211	13	a	a	DET
ijtc-1522	211	14	home	home	NOUN
ijtc-1522	211	15	-	-	PUNCT
ijtc-1522	211	16	grown	grow	VERB
ijtc-1522	211	17	tax	tax	NOUN
ijtc-1522	211	18	system	system	NOUN
ijtc-1522	211	19	is	be	AUX
ijtc-1522	211	20	needed	need	VERB
ijtc-1522	211	21	in	in	ADP
ijtc-1522	211	22	africa	africa	PROPN
ijtc-1522	211	23	.	.	PUNCT
ijtc-1522	212	1	africa	africa	PROPN
ijtc-1522	212	2	’s	’s	PART
ijtc-1522	212	3	current	current	ADJ
ijtc-1522	212	4	tax	tax	NOUN
ijtc-1522	212	5	system	system	NOUN
ijtc-1522	212	6	has	have	VERB
ijtc-1522	212	7	not	not	PART
ijtc-1522	212	8	and	and	CCONJ
ijtc-1522	212	9	can	can	AUX
ijtc-1522	212	10	not	not	PART
ijtc-1522	212	11	deliver	deliver	VERB
ijtc-1522	212	12	the	the	DET
ijtc-1522	212	13	required	require	VERB
ijtc-1522	212	14	revenues	revenue	NOUN
ijtc-1522	212	15	.	.	PUNCT
ijtc-1522	213	1	this	this	PRON
ijtc-1522	213	2	is	be	AUX
ijtc-1522	213	3	because	because	SCONJ
ijtc-1522	213	4	african	african	ADJ
ijtc-1522	213	5	countries	country	NOUN
ijtc-1522	213	6	are	be	AUX
ijtc-1522	213	7	applying	apply	VERB
ijtc-1522	213	8	a	a	DET
ijtc-1522	213	9	tax	tax	NOUN
ijtc-1522	213	10	system	system	NOUN
ijtc-1522	213	11	borrowed	borrow	VERB
ijtc-1522	213	12	from	from	ADP
ijtc-1522	213	13	developed	develop	VERB
ijtc-1522	213	14	countries	country	NOUN
ijtc-1522	213	15	ill	ill	ADV
ijtc-1522	213	16	-	-	PUNCT
ijtc-1522	213	17	suited	suited	ADJ
ijtc-1522	213	18	to	to	ADP
ijtc-1522	213	19	african	african	ADJ
ijtc-1522	213	20	economies	economy	NOUN
ijtc-1522	213	21	.	.	PUNCT
ijtc-1522	214	1	these	these	DET
ijtc-1522	214	2	tax	tax	NOUN
ijtc-1522	214	3	systems	system	NOUN
ijtc-1522	214	4	do	do	AUX
ijtc-1522	214	5	not	not	PART
ijtc-1522	214	6	fit	fit	VERB
ijtc-1522	214	7	in	in	ADP
ijtc-1522	214	8	africa	africa	PROPN
ijtc-1522	214	9	due	due	ADP
ijtc-1522	214	10	to	to	ADP
ijtc-1522	214	11	differences	difference	NOUN
ijtc-1522	214	12	in	in	ADP
ijtc-1522	214	13	economic	economic	ADJ
ijtc-1522	214	14	and	and	CCONJ
ijtc-1522	214	15	social	social	ADJ
ijtc-1522	214	16	structures	structure	NOUN
ijtc-1522	214	17	.	.	PUNCT
ijtc-1522	215	1	the	the	DET
ijtc-1522	215	2	current	current	ADJ
ijtc-1522	215	3	research	research	NOUN
ijtc-1522	215	4	findings	finding	NOUN
ijtc-1522	215	5	suggest	suggest	VERB
ijtc-1522	215	6	that	that	SCONJ
ijtc-1522	215	7	there	there	PRON
ijtc-1522	215	8	should	should	AUX
ijtc-1522	215	9	be	be	AUX
ijtc-1522	215	10	cross	cross	ADJ
ijtc-1522	215	11	-	-	ADJ
ijtc-1522	215	12	border	border	ADJ
ijtc-1522	215	13	cooperation	cooperation	NOUN
ijtc-1522	215	14	between	between	ADP
ijtc-1522	215	15	au	au	PROPN
ijtc-1522	215	16	tax	tax	NOUN
ijtc-1522	215	17	authorities	authority	NOUN
ijtc-1522	215	18	.	.	PUNCT
ijtc-1522	216	1	this	this	PRON
ijtc-1522	216	2	could	could	AUX
ijtc-1522	216	3	be	be	AUX
ijtc-1522	216	4	done	do	VERB
ijtc-1522	216	5	by	by	ADP
ijtc-1522	216	6	implementing	implement	VERB
ijtc-1522	216	7	single	single	ADJ
ijtc-1522	216	8	tax	tax	NOUN
ijtc-1522	216	9	rules	rule	NOUN
ijtc-1522	216	10	,	,	PUNCT
ijtc-1522	216	11	tax	tax	NOUN
ijtc-1522	216	12	agreement	agreement	NOUN
ijtc-1522	216	13	treaties	treaty	NOUN
ijtc-1522	216	14	,	,	PUNCT
ijtc-1522	216	15	corporate	corporate	ADJ
ijtc-1522	216	16	tax	tax	NOUN
ijtc-1522	216	17	base	base	NOUN
ijtc-1522	216	18	,	,	PUNCT
ijtc-1522	216	19	and	and	CCONJ
ijtc-1522	216	20	removal	removal	NOUN
ijtc-1522	216	21	of	of	ADP
ijtc-1522	216	22	withholding	withholding	NOUN
ijtc-1522	216	23	tax	tax	NOUN
ijtc-1522	216	24	.	.	PUNCT
ijtc-1522	217	1	also	also	ADV
ijtc-1522	217	2	,	,	PUNCT
ijtc-1522	217	3	there	there	PRON
ijtc-1522	217	4	should	should	AUX
ijtc-1522	217	5	be	be	AUX
ijtc-1522	217	6	an	an	DET
ijtc-1522	217	7	effective	effective	ADJ
ijtc-1522	217	8	mechanism	mechanism	NOUN
ijtc-1522	217	9	for	for	ADP
ijtc-1522	217	10	exchanging	exchange	VERB
ijtc-1522	217	11	information	information	NOUN
ijtc-1522	217	12	among	among	ADP
ijtc-1522	217	13	the	the	DET
ijtc-1522	217	14	tax	tax	NOUN
ijtc-1522	217	15	authorities	authority	NOUN
ijtc-1522	217	16	of	of	ADP
ijtc-1522	217	17	the	the	DET
ijtc-1522	217	18	member	member	NOUN
ijtc-1522	217	19	states	state	NOUN
ijtc-1522	217	20	of	of	ADP
ijtc-1522	217	21	the	the	DET
ijtc-1522	217	22	au	au	PROPN
ijtc-1522	217	23	.	.	PUNCT
ijtc-1522	218	1	the	the	DET
ijtc-1522	218	2	crossborder	crossborder	NOUN
ijtc-1522	218	3	provision	provision	NOUN
ijtc-1522	218	4	of	of	ADP
ijtc-1522	218	5	services	service	NOUN
ijtc-1522	218	6	should	should	AUX
ijtc-1522	218	7	be	be	AUX
ijtc-1522	218	8	free	free	ADJ
ijtc-1522	218	9	from	from	ADP
ijtc-1522	218	10	discrimination	discrimination	NOUN
ijtc-1522	218	11	to	to	PART
ijtc-1522	218	12	facilitate	facilitate	VERB
ijtc-1522	218	13	cooperation	cooperation	NOUN
ijtc-1522	218	14	among	among	ADP
ijtc-1522	218	15	the	the	DET
ijtc-1522	218	16	au	au	PROPN
ijtc-1522	218	17	member	member	NOUN
ijtc-1522	218	18	states	state	NOUN
ijtc-1522	218	19	.	.	PUNCT
ijtc-1522	219	1	thus	thus	ADV
ijtc-1522	219	2	,	,	PUNCT
ijtc-1522	219	3	the	the	DET
ijtc-1522	219	4	new	new	ADJ
ijtc-1522	219	5	system	system	NOUN
ijtc-1522	219	6	should	should	AUX
ijtc-1522	219	7	foster	foster	VERB
ijtc-1522	219	8	cross	cross	ADJ
ijtc-1522	219	9	-	-	ADJ
ijtc-1522	219	10	border	border	ADJ
ijtc-1522	219	11	cooperation	cooperation	NOUN
ijtc-1522	219	12	between	between	ADP
ijtc-1522	219	13	tax	tax	NOUN
ijtc-1522	219	14	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	NOUN
ijtc-1522	219	15	determination	determination	NOUN
ijtc-1522	219	16	of	of	ADP
ijtc-1522	219	17	tax	tax	NOUN
ijtc-1522	219	18	system	system	NOUN
ijtc-1522	219	19	for	for	ADP
ijtc-1522	219	20	corporate	corporate	ADJ
ijtc-1522	219	21	income	income	NOUN
ijtc-1522	219	22	tax	tax	NOUN
ijtc-1522	219	23	harmonisation	harmonisation	NOUN
ijtc-1522	219	24	of	of	ADP
ijtc-1522	219	25	african	african	PROPN
ijtc-1522	219	26	union	union	PROPN
ijtc-1522	219	27	chiromo	chiromo	NOUN
ijtc-1522	219	28	and	and	CCONJ
ijtc-1522	219	29	schutte	schutte	NOUN
ijtc-1522	219	30	963	963	NUM
ijtc-1522	219	31	|	|	ADV
ijtc-1522	219	32	ilomata	ilomata	PROPN
ijtc-1522	219	33	international	international	ADJ
ijtc-1522	219	34	journal	journal	NOUN
ijtc-1522	219	35	of	of	ADP
ijtc-1522	219	36	tax	tax	PROPN
ijtc-1522	219	37	&	&	CCONJ
ijtc-1522	219	38	accounting	account	VERB
ijtc-1522	219	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	219	40	authorities	authority	NOUN
ijtc-1522	219	41	and	and	CCONJ
ijtc-1522	219	42	encourage	encourage	VERB
ijtc-1522	219	43	the	the	DET
ijtc-1522	219	44	automatic	automatic	ADJ
ijtc-1522	219	45	exchange	exchange	NOUN
ijtc-1522	219	46	of	of	ADP
ijtc-1522	219	47	information	information	NOUN
ijtc-1522	219	48	among	among	ADP
ijtc-1522	219	49	african	african	ADJ
ijtc-1522	219	50	countries	country	NOUN
ijtc-1522	219	51	and	and	CCONJ
ijtc-1522	219	52	globally	globally	ADV
ijtc-1522	219	53	.	.	PUNCT
ijtc-1522	220	1	the	the	DET
ijtc-1522	220	2	reduction	reduction	NOUN
ijtc-1522	220	3	in	in	ADP
ijtc-1522	220	4	compliance	compliance	NOUN
ijtc-1522	220	5	costs	cost	NOUN
ijtc-1522	220	6	is	be	AUX
ijtc-1522	220	7	paramount	paramount	ADJ
ijtc-1522	220	8	for	for	ADP
ijtc-1522	220	9	the	the	DET
ijtc-1522	220	10	successful	successful	ADJ
ijtc-1522	220	11	implementation	implementation	NOUN
ijtc-1522	220	12	of	of	ADP
ijtc-1522	220	13	cit	cit	ADJ
ijtc-1522	220	14	harmonisation	harmonisation	NOUN
ijtc-1522	220	15	in	in	ADP
ijtc-1522	220	16	the	the	DET
ijtc-1522	220	17	au	au	PROPN
ijtc-1522	220	18	.	.	PROPN
ijtc-1522	221	1	in	in	ADP
ijtc-1522	221	2	this	this	DET
ijtc-1522	221	3	new	new	ADJ
ijtc-1522	221	4	system	system	NOUN
ijtc-1522	221	5	,	,	PUNCT
ijtc-1522	221	6	compliance	compliance	NOUN
ijtc-1522	221	7	costs	cost	NOUN
ijtc-1522	221	8	should	should	AUX
ijtc-1522	221	9	be	be	AUX
ijtc-1522	221	10	reduced	reduce	VERB
ijtc-1522	221	11	by	by	ADP
ijtc-1522	221	12	having	have	VERB
ijtc-1522	221	13	simplicity	simplicity	NOUN
ijtc-1522	221	14	in	in	ADP
ijtc-1522	221	15	the	the	DET
ijtc-1522	221	16	administration	administration	NOUN
ijtc-1522	221	17	of	of	ADP
ijtc-1522	221	18	corporate	corporate	ADJ
ijtc-1522	221	19	tax	tax	NOUN
ijtc-1522	221	20	,	,	PUNCT
ijtc-1522	221	21	promoting	promote	VERB
ijtc-1522	221	22	the	the	DET
ijtc-1522	221	23	administrative	administrative	ADJ
ijtc-1522	221	24	feasibility	feasibility	NOUN
ijtc-1522	221	25	of	of	ADP
ijtc-1522	221	26	a	a	DET
ijtc-1522	221	27	corporate	corporate	ADJ
ijtc-1522	221	28	tax	tax	NOUN
ijtc-1522	221	29	,	,	PUNCT
ijtc-1522	221	30	maintaining	maintain	VERB
ijtc-1522	221	31	effective	effective	ADJ
ijtc-1522	221	32	and	and	CCONJ
ijtc-1522	221	33	efficient	efficient	ADJ
ijtc-1522	221	34	use	use	NOUN
ijtc-1522	221	35	of	of	ADP
ijtc-1522	221	36	resources	resource	NOUN
ijtc-1522	221	37	,	,	PUNCT
ijtc-1522	221	38	and	and	CCONJ
ijtc-1522	221	39	having	have	VERB
ijtc-1522	221	40	a	a	DET
ijtc-1522	221	41	high	high	ADJ
ijtc-1522	221	42	degree	degree	NOUN
ijtc-1522	221	43	of	of	ADP
ijtc-1522	221	44	cooperation	cooperation	NOUN
ijtc-1522	221	45	between	between	ADP
ijtc-1522	221	46	tax	tax	NOUN
ijtc-1522	221	47	authorities	authority	NOUN
ijtc-1522	221	48	of	of	ADP
ijtc-1522	221	49	the	the	DET
ijtc-1522	221	50	member	member	NOUN
ijtc-1522	221	51	states	state	NOUN
ijtc-1522	221	52	.	.	PUNCT
ijtc-1522	222	1	the	the	DET
ijtc-1522	222	2	au	au	ADJ
ijtc-1522	222	3	tax	tax	NOUN
ijtc-1522	222	4	system	system	NOUN
ijtc-1522	222	5	should	should	AUX
ijtc-1522	222	6	be	be	AUX
ijtc-1522	222	7	able	able	ADJ
ijtc-1522	222	8	to	to	PART
ijtc-1522	222	9	support	support	VERB
ijtc-1522	222	10	tax	tax	NOUN
ijtc-1522	222	11	administration	administration	NOUN
ijtc-1522	222	12	for	for	ADP
ijtc-1522	222	13	adequate	adequate	ADJ
ijtc-1522	222	14	controls	control	NOUN
ijtc-1522	222	15	and	and	CCONJ
ijtc-1522	222	16	audits	audits	NOUN
ijtc-1522	222	17	of	of	ADP
ijtc-1522	222	18	both	both	CCONJ
ijtc-1522	222	19	local	local	ADJ
ijtc-1522	222	20	and	and	CCONJ
ijtc-1522	222	21	multinational	multinational	ADJ
ijtc-1522	222	22	companies	company	NOUN
ijtc-1522	222	23	.	.	PUNCT
ijtc-1522	223	1	the	the	DET
ijtc-1522	223	2	new	new	ADJ
ijtc-1522	223	3	system	system	NOUN
ijtc-1522	223	4	must	must	AUX
ijtc-1522	223	5	establish	establish	VERB
ijtc-1522	223	6	well	well	ADV
ijtc-1522	223	7	-	-	PUNCT
ijtc-1522	223	8	equipped	equip	VERB
ijtc-1522	223	9	transfer	transfer	NOUN
ijtc-1522	223	10	pricing	pricing	NOUN
ijtc-1522	223	11	units	unit	NOUN
ijtc-1522	223	12	that	that	PRON
ijtc-1522	223	13	will	will	AUX
ijtc-1522	223	14	assist	assist	VERB
ijtc-1522	223	15	in	in	ADP
ijtc-1522	223	16	combating	combat	VERB
ijtc-1522	223	17	tax	tax	NOUN
ijtc-1522	223	18	avoidance	avoidance	NOUN
ijtc-1522	223	19	and	and	CCONJ
ijtc-1522	223	20	evasion	evasion	NOUN
ijtc-1522	223	21	.	.	PUNCT
ijtc-1522	224	1	the	the	DET
ijtc-1522	224	2	au	au	PROPN
ijtc-1522	224	3	must	must	AUX
ijtc-1522	224	4	develop	develop	VERB
ijtc-1522	224	5	its	its	PRON
ijtc-1522	224	6	capacities	capacity	NOUN
ijtc-1522	224	7	to	to	PART
ijtc-1522	224	8	tackle	tackle	VERB
ijtc-1522	224	9	tax	tax	NOUN
ijtc-1522	224	10	evasion	evasion	NOUN
ijtc-1522	224	11	,	,	PUNCT
ijtc-1522	224	12	reduce	reduce	VERB
ijtc-1522	224	13	opportunities	opportunity	NOUN
ijtc-1522	224	14	for	for	ADP
ijtc-1522	224	15	tax	tax	NOUN
ijtc-1522	224	16	avoidance	avoidance	NOUN
ijtc-1522	224	17	,	,	PUNCT
ijtc-1522	224	18	and	and	CCONJ
ijtc-1522	224	19	facilitate	facilitate	VERB
ijtc-1522	224	20	the	the	DET
ijtc-1522	224	21	recovery	recovery	NOUN
ijtc-1522	224	22	of	of	ADP
ijtc-1522	224	23	stolen	steal	VERB
ijtc-1522	224	24	assets	asset	NOUN
ijtc-1522	224	25	.	.	PUNCT
ijtc-1522	225	1	the	the	DET
ijtc-1522	225	2	au	au	ADJ
ijtc-1522	225	3	system	system	NOUN
ijtc-1522	225	4	should	should	AUX
ijtc-1522	225	5	include	include	VERB
ijtc-1522	225	6	a	a	DET
ijtc-1522	225	7	separate	separate	ADJ
ijtc-1522	225	8	income	income	NOUN
ijtc-1522	225	9	tax	tax	NOUN
ijtc-1522	225	10	system	system	NOUN
ijtc-1522	225	11	/	/	SYM
ijtc-1522	225	12	code	code	NOUN
ijtc-1522	225	13	for	for	ADP
ijtc-1522	225	14	small	small	ADJ
ijtc-1522	225	15	to	to	PART
ijtc-1522	225	16	medium	medium	ADJ
ijtc-1522	225	17	businesses	business	NOUN
ijtc-1522	225	18	.	.	PUNCT
ijtc-1522	226	1	in	in	ADP
ijtc-1522	226	2	other	other	ADJ
ijtc-1522	226	3	words	word	NOUN
ijtc-1522	226	4	,	,	PUNCT
ijtc-1522	226	5	this	this	DET
ijtc-1522	226	6	new	new	ADJ
ijtc-1522	226	7	au	au	ADJ
ijtc-1522	226	8	tax	tax	NOUN
ijtc-1522	226	9	system	system	NOUN
ijtc-1522	226	10	should	should	AUX
ijtc-1522	226	11	be	be	AUX
ijtc-1522	226	12	designed	design	VERB
ijtc-1522	226	13	to	to	PART
ijtc-1522	226	14	promote	promote	VERB
ijtc-1522	226	15	smes	sme	NOUN
ijtc-1522	226	16	in	in	ADP
ijtc-1522	226	17	the	the	DET
ijtc-1522	226	18	au	au	PROPN
ijtc-1522	226	19	.	.	PUNCT
ijtc-1522	227	1	smes	sme	NOUN
ijtc-1522	227	2	should	should	AUX
ijtc-1522	227	3	be	be	AUX
ijtc-1522	227	4	able	able	ADJ
ijtc-1522	227	5	to	to	PART
ijtc-1522	227	6	offset	offset	VERB
ijtc-1522	227	7	losses	loss	NOUN
ijtc-1522	227	8	incurred	incur	VERB
ijtc-1522	227	9	in	in	ADP
ijtc-1522	227	10	one	one	NUM
ijtc-1522	227	11	member	member	NOUN
ijtc-1522	227	12	state	state	NOUN
ijtc-1522	227	13	from	from	ADP
ijtc-1522	227	14	the	the	DET
ijtc-1522	227	15	income	income	NOUN
ijtc-1522	227	16	earned	earn	VERB
ijtc-1522	227	17	from	from	ADP
ijtc-1522	227	18	a	a	DET
ijtc-1522	227	19	subsidiary	subsidiary	NOUN
ijtc-1522	227	20	in	in	ADP
ijtc-1522	227	21	another	another	PRON
ijtc-1522	227	22	.	.	PUNCT
ijtc-1522	228	1	this	this	DET
ijtc-1522	228	2	tax	tax	NOUN
ijtc-1522	228	3	system	system	NOUN
ijtc-1522	228	4	should	should	AUX
ijtc-1522	228	5	be	be	AUX
ijtc-1522	228	6	flexible	flexible	ADJ
ijtc-1522	228	7	enough	enough	ADV
ijtc-1522	228	8	to	to	PART
ijtc-1522	228	9	allow	allow	VERB
ijtc-1522	228	10	smes	sme	NOUN
ijtc-1522	228	11	to	to	PART
ijtc-1522	228	12	do	do	VERB
ijtc-1522	228	13	tax	tax	NOUN
ijtc-1522	228	14	planning	planning	NOUN
ijtc-1522	228	15	,	,	PUNCT
ijtc-1522	228	16	thereby	thereby	ADV
ijtc-1522	228	17	reducing	reduce	VERB
ijtc-1522	228	18	their	their	PRON
ijtc-1522	228	19	tax	tax	NOUN
ijtc-1522	228	20	liability	liability	NOUN
ijtc-1522	228	21	.	.	PUNCT
ijtc-1522	229	1	tax	tax	NOUN
ijtc-1522	229	2	credits	credit	NOUN
ijtc-1522	229	3	and	and	CCONJ
ijtc-1522	229	4	tax	tax	NOUN
ijtc-1522	229	5	exemptions	exemption	NOUN
ijtc-1522	229	6	should	should	AUX
ijtc-1522	229	7	be	be	AUX
ijtc-1522	229	8	incorporated	incorporate	VERB
ijtc-1522	229	9	in	in	ADP
ijtc-1522	229	10	the	the	DET
ijtc-1522	229	11	new	new	ADJ
ijtc-1522	229	12	african	african	ADJ
ijtc-1522	229	13	hybrid	hybrid	ADJ
ijtc-1522	229	14	tax	tax	NOUN
ijtc-1522	229	15	system	system	NOUN
ijtc-1522	229	16	,	,	PUNCT
ijtc-1522	229	17	whereby	whereby	SCONJ
ijtc-1522	229	18	income	income	NOUN
ijtc-1522	229	19	taxed	tax	VERB
ijtc-1522	229	20	at	at	ADP
ijtc-1522	229	21	the	the	DET
ijtc-1522	229	22	corporate	corporate	ADJ
ijtc-1522	229	23	level	level	NOUN
ijtc-1522	229	24	is	be	AUX
ijtc-1522	229	25	exempted	exempt	VERB
ijtc-1522	229	26	at	at	ADP
ijtc-1522	229	27	the	the	DET
ijtc-1522	229	28	shareholder	shareholder	NOUN
ijtc-1522	229	29	level	level	NOUN
ijtc-1522	229	30	.	.	PUNCT
ijtc-1522	230	1	this	this	PRON
ijtc-1522	230	2	implies	imply	VERB
ijtc-1522	230	3	that	that	SCONJ
ijtc-1522	230	4	the	the	DET
ijtc-1522	230	5	au	au	NOUN
ijtc-1522	230	6	may	may	AUX
ijtc-1522	230	7	use	use	VERB
ijtc-1522	230	8	the	the	DET
ijtc-1522	230	9	credit	credit	NOUN
ijtc-1522	230	10	method	method	NOUN
ijtc-1522	230	11	,	,	PUNCT
ijtc-1522	230	12	whereby	whereby	SCONJ
ijtc-1522	230	13	the	the	DET
ijtc-1522	230	14	tax	tax	NOUN
ijtc-1522	230	15	paid	pay	VERB
ijtc-1522	230	16	in	in	ADP
ijtc-1522	230	17	the	the	DET
ijtc-1522	230	18	member	member	NOUN
ijtc-1522	230	19	state	state	NOUN
ijtc-1522	230	20	of	of	ADP
ijtc-1522	230	21	the	the	DET
ijtc-1522	230	22	subsidiary	subsidiary	NOUN
ijtc-1522	230	23	(	(	PUNCT
ijtc-1522	230	24	or	or	CCONJ
ijtc-1522	230	25	branch	branch	NOUN
ijtc-1522	230	26	)	)	PUNCT
ijtc-1522	230	27	is	be	AUX
ijtc-1522	230	28	credited	credit	VERB
ijtc-1522	230	29	against	against	ADP
ijtc-1522	230	30	the	the	DET
ijtc-1522	230	31	corporate	corporate	ADJ
ijtc-1522	230	32	income	income	NOUN
ijtc-1522	230	33	tax	tax	NOUN
ijtc-1522	230	34	liability	liability	NOUN
ijtc-1522	230	35	of	of	ADP
ijtc-1522	230	36	the	the	DET
ijtc-1522	230	37	parent	parent	NOUN
ijtc-1522	230	38	company	company	NOUN
ijtc-1522	230	39	.	.	PUNCT
ijtc-1522	231	1	income	income	NOUN
ijtc-1522	231	2	earned	earn	VERB
ijtc-1522	231	3	from	from	ADP
ijtc-1522	231	4	foreign	foreign	ADJ
ijtc-1522	231	5	investment	investment	NOUN
ijtc-1522	231	6	should	should	AUX
ijtc-1522	231	7	also	also	ADV
ijtc-1522	231	8	be	be	AUX
ijtc-1522	231	9	exempted	exempt	VERB
ijtc-1522	231	10	from	from	ADP
ijtc-1522	231	11	tax	tax	NOUN
ijtc-1522	231	12	at	at	ADP
ijtc-1522	231	13	the	the	DET
ijtc-1522	231	14	personal	personal	ADJ
ijtc-1522	231	15	level	level	NOUN
ijtc-1522	231	16	.	.	PUNCT
ijtc-1522	232	1	alternatively	alternatively	ADV
ijtc-1522	232	2	,	,	PUNCT
ijtc-1522	232	3	the	the	DET
ijtc-1522	232	4	investor	investor	NOUN
ijtc-1522	232	5	should	should	AUX
ijtc-1522	232	6	receive	receive	VERB
ijtc-1522	232	7	tax	tax	NOUN
ijtc-1522	232	8	credits	credit	NOUN
ijtc-1522	232	9	for	for	ADP
ijtc-1522	232	10	the	the	DET
ijtc-1522	232	11	income	income	NOUN
ijtc-1522	232	12	earned	earn	VERB
ijtc-1522	232	13	from	from	ADP
ijtc-1522	232	14	foreign	foreign	ADJ
ijtc-1522	232	15	investment	investment	NOUN
ijtc-1522	232	16	.	.	PUNCT
ijtc-1522	233	1	the	the	DET
ijtc-1522	233	2	companies	company	NOUN
ijtc-1522	233	3	with	with	ADP
ijtc-1522	233	4	activities	activity	NOUN
ijtc-1522	233	5	in	in	ADP
ijtc-1522	233	6	more	more	ADJ
ijtc-1522	233	7	than	than	ADP
ijtc-1522	233	8	one	one	NUM
ijtc-1522	233	9	member	member	NOUN
ijtc-1522	233	10	state	state	NOUN
ijtc-1522	233	11	should	should	AUX
ijtc-1522	233	12	pay	pay	VERB
ijtc-1522	233	13	tax	tax	NOUN
ijtc-1522	233	14	to	to	ADP
ijtc-1522	233	15	a	a	DET
ijtc-1522	233	16	central	central	ADJ
ijtc-1522	233	17	tax	tax	NOUN
ijtc-1522	233	18	authority	authority	NOUN
ijtc-1522	233	19	(	(	PUNCT
ijtc-1522	233	20	at	at	ADP
ijtc-1522	233	21	the	the	DET
ijtc-1522	233	22	community	community	NOUN
ijtc-1522	233	23	level	level	NOUN
ijtc-1522	233	24	)	)	PUNCT
ijtc-1522	233	25	,	,	PUNCT
ijtc-1522	233	26	which	which	PRON
ijtc-1522	233	27	will	will	AUX
ijtc-1522	233	28	distribute	distribute	VERB
ijtc-1522	233	29	the	the	DET
ijtc-1522	233	30	revenue	revenue	NOUN
ijtc-1522	233	31	among	among	ADP
ijtc-1522	233	32	the	the	DET
ijtc-1522	233	33	member	member	NOUN
ijtc-1522	233	34	states	state	NOUN
ijtc-1522	233	35	entitled	entitle	VERB
ijtc-1522	233	36	to	to	ADP
ijtc-1522	233	37	a	a	DET
ijtc-1522	233	38	share	share	NOUN
ijtc-1522	233	39	of	of	ADP
ijtc-1522	233	40	that	that	DET
ijtc-1522	233	41	revenue	revenue	NOUN
ijtc-1522	233	42	.	.	PUNCT
ijtc-1522	234	1	thus	thus	ADV
ijtc-1522	234	2	,	,	PUNCT
ijtc-1522	234	3	this	this	DET
ijtc-1522	234	4	new	new	ADJ
ijtc-1522	234	5	system	system	NOUN
ijtc-1522	234	6	should	should	AUX
ijtc-1522	234	7	address	address	VERB
ijtc-1522	234	8	weaknesses	weakness	NOUN
ijtc-1522	234	9	in	in	ADP
ijtc-1522	234	10	both	both	DET
ijtc-1522	234	11	imputation	imputation	NOUN
ijtc-1522	234	12	and	and	CCONJ
ijtc-1522	234	13	classical	classical	ADJ
ijtc-1522	234	14	systems	system	NOUN
ijtc-1522	234	15	with	with	ADP
ijtc-1522	234	16	the	the	DET
ijtc-1522	234	17	agreement	agreement	NOUN
ijtc-1522	234	18	of	of	ADP
ijtc-1522	234	19	all	all	DET
ijtc-1522	234	20	member	member	NOUN
ijtc-1522	234	21	states	state	NOUN
ijtc-1522	234	22	.	.	PUNCT
ijtc-1522	235	1	technology	technology	NOUN
ijtc-1522	235	2	and	and	CCONJ
ijtc-1522	235	3	resources	resource	NOUN
ijtc-1522	235	4	remain	remain	VERB
ijtc-1522	235	5	critical	critical	ADJ
ijtc-1522	235	6	to	to	ADP
ijtc-1522	235	7	implementing	implement	VERB
ijtc-1522	235	8	the	the	DET
ijtc-1522	235	9	african	african	ADJ
ijtc-1522	235	10	hybrid	hybrid	ADJ
ijtc-1522	235	11	tax	tax	NOUN
ijtc-1522	235	12	system	system	NOUN
ijtc-1522	235	13	for	for	ADP
ijtc-1522	235	14	cit	cit	ADJ
ijtc-1522	235	15	harmonisation	harmonisation	NOUN
ijtc-1522	235	16	in	in	ADP
ijtc-1522	235	17	the	the	DET
ijtc-1522	235	18	au	au	PROPN
ijtc-1522	235	19	.	.	PROPN
ijtc-1522	236	1	hence	hence	ADV
ijtc-1522	236	2	,	,	PUNCT
ijtc-1522	236	3	the	the	DET
ijtc-1522	236	4	governments	government	NOUN
ijtc-1522	236	5	of	of	ADP
ijtc-1522	236	6	member	member	NOUN
ijtc-1522	236	7	states	state	NOUN
ijtc-1522	236	8	should	should	AUX
ijtc-1522	236	9	jointly	jointly	ADV
ijtc-1522	236	10	invest	invest	VERB
ijtc-1522	236	11	in	in	ADP
ijtc-1522	236	12	technology	technology	NOUN
ijtc-1522	236	13	and	and	CCONJ
ijtc-1522	236	14	resources	resource	NOUN
ijtc-1522	236	15	to	to	PART
ijtc-1522	236	16	facilitate	facilitate	VERB
ijtc-1522	236	17	this	this	DET
ijtc-1522	236	18	implementation	implementation	NOUN
ijtc-1522	236	19	.	.	PUNCT
ijtc-1522	237	1	conclusion	conclusion	NOUN
ijtc-1522	237	2	it	it	PRON
ijtc-1522	237	3	can	can	AUX
ijtc-1522	237	4	be	be	AUX
ijtc-1522	237	5	concluded	conclude	VERB
ijtc-1522	237	6	that	that	SCONJ
ijtc-1522	237	7	both	both	CCONJ
ijtc-1522	237	8	the	the	DET
ijtc-1522	237	9	classical	classical	ADJ
ijtc-1522	237	10	and	and	CCONJ
ijtc-1522	237	11	the	the	DET
ijtc-1522	237	12	imputation	imputation	NOUN
ijtc-1522	237	13	systems	system	NOUN
ijtc-1522	237	14	are	be	AUX
ijtc-1522	237	15	unsuitable	unsuitable	ADJ
ijtc-1522	237	16	for	for	ADP
ijtc-1522	237	17	cit	cit	ADJ
ijtc-1522	237	18	harmonisation	harmonisation	NOUN
ijtc-1522	237	19	in	in	ADP
ijtc-1522	237	20	the	the	DET
ijtc-1522	237	21	au	au	PROPN
ijtc-1522	237	22	.	.	PUNCT
ijtc-1522	238	1	the	the	DET
ijtc-1522	238	2	classical	classical	ADJ
ijtc-1522	238	3	system	system	NOUN
ijtc-1522	238	4	is	be	AUX
ijtc-1522	238	5	unsuitable	unsuitable	ADJ
ijtc-1522	238	6	as	as	SCONJ
ijtc-1522	238	7	it	it	PRON
ijtc-1522	238	8	promotes	promote	VERB
ijtc-1522	238	9	double	double	ADJ
ijtc-1522	238	10	taxation	taxation	NOUN
ijtc-1522	238	11	,	,	PUNCT
ijtc-1522	238	12	whereas	whereas	SCONJ
ijtc-1522	238	13	the	the	DET
ijtc-1522	238	14	imputation	imputation	NOUN
ijtc-1522	238	15	system	system	NOUN
ijtc-1522	238	16	negatively	negatively	ADV
ijtc-1522	238	17	impacts	impact	VERB
ijtc-1522	238	18	cross	cross	ADJ
ijtc-1522	238	19	-	-	ADJ
ijtc-1522	238	20	border	border	ADJ
ijtc-1522	238	21	ownership	ownership	NOUN
ijtc-1522	238	22	of	of	ADP
ijtc-1522	238	23	shares	share	NOUN
ijtc-1522	238	24	.	.	PUNCT
ijtc-1522	239	1	these	these	DET
ijtc-1522	239	2	findings	finding	NOUN
ijtc-1522	239	3	emphasise	emphasise	VERB
ijtc-1522	239	4	that	that	SCONJ
ijtc-1522	239	5	the	the	DET
ijtc-1522	239	6	au	au	ADJ
ijtc-1522	239	7	needs	need	VERB
ijtc-1522	239	8	to	to	PART
ijtc-1522	239	9	have	have	VERB
ijtc-1522	239	10	its	its	PRON
ijtc-1522	239	11	tax	tax	NOUN
ijtc-1522	239	12	system	system	NOUN
ijtc-1522	239	13	,	,	PUNCT
ijtc-1522	239	14	which	which	PRON
ijtc-1522	239	15	should	should	AUX
ijtc-1522	239	16	be	be	AUX
ijtc-1522	239	17	novel	novel	ADJ
ijtc-1522	239	18	and	and	CCONJ
ijtc-1522	239	19	unique	unique	ADJ
ijtc-1522	239	20	enough	enough	ADV
ijtc-1522	239	21	to	to	PART
ijtc-1522	239	22	address	address	VERB
ijtc-1522	239	23	the	the	DET
ijtc-1522	239	24	shortcomings	shortcoming	NOUN
ijtc-1522	239	25	of	of	ADP
ijtc-1522	239	26	the	the	DET
ijtc-1522	239	27	existing	exist	VERB
ijtc-1522	239	28	tax	tax	NOUN
ijtc-1522	239	29	systems	system	NOUN
ijtc-1522	239	30	.	.	PUNCT
ijtc-1522	240	1	the	the	DET
ijtc-1522	240	2	participants	participant	NOUN
ijtc-1522	240	3	believe	believe	VERB
ijtc-1522	240	4	the	the	DET
ijtc-1522	240	5	au	au	ADJ
ijtc-1522	240	6	tax	tax	NOUN
ijtc-1522	240	7	system	system	NOUN
ijtc-1522	240	8	can	can	AUX
ijtc-1522	240	9	be	be	AUX
ijtc-1522	240	10	called	call	VERB
ijtc-1522	240	11	an	an	DET
ijtc-1522	240	12	african	african	ADJ
ijtc-1522	240	13	hybrid	hybrid	NOUN
ijtc-1522	240	14	or	or	CCONJ
ijtc-1522	240	15	blended	blend	VERB
ijtc-1522	240	16	tax	tax	NOUN
ijtc-1522	240	17	system	system	NOUN
ijtc-1522	240	18	.	.	PUNCT
ijtc-1522	241	1	table	table	NOUN
ijtc-1522	241	2	8	8	NUM
ijtc-1522	241	3	below	below	ADV
ijtc-1522	241	4	shows	show	VERB
ijtc-1522	241	5	the	the	DET
ijtc-1522	241	6	shortcomings	shortcoming	NOUN
ijtc-1522	241	7	of	of	ADP
ijtc-1522	241	8	both	both	CCONJ
ijtc-1522	241	9	classical	classical	ADJ
ijtc-1522	241	10	and	and	CCONJ
ijtc-1522	241	11	imputation	imputation	NOUN
ijtc-1522	241	12	systems	system	NOUN
ijtc-1522	241	13	and	and	CCONJ
ijtc-1522	241	14	how	how	SCONJ
ijtc-1522	241	15	they	they	PRON
ijtc-1522	241	16	can	can	AUX
ijtc-1522	241	17	be	be	AUX
ijtc-1522	241	18	addressed	address	VERB
ijtc-1522	241	19	in	in	ADP
ijtc-1522	241	20	the	the	DET
ijtc-1522	241	21	new	new	ADJ
ijtc-1522	241	22	african	african	ADJ
ijtc-1522	241	23	hybrid	hybrid	NOUN
ijtc-1522	241	24	system	system	NOUN
ijtc-1522	241	25	:	:	PUNCT
ijtc-1522	241	26	table	table	NOUN
ijtc-1522	241	27	8	8	NUM
ijtc-1522	241	28	:	:	PUNCT
ijtc-1522	241	29	incorporation	incorporation	NOUN
ijtc-1522	241	30	of	of	ADP
ijtc-1522	241	31	solutions	solution	NOUN
ijtc-1522	241	32	into	into	ADP
ijtc-1522	241	33	the	the	DET
ijtc-1522	241	34	new	new	PROPN
ijtc-1522	241	35	africa	africa	PROPN
ijtc-1522	241	36	hybrid	hybrid	ADJ
ijtc-1522	241	37	tax	tax	NOUN
ijtc-1522	241	38	system	system	NOUN
ijtc-1522	241	39	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	AUX
ijtc-1522	241	40	determination	determination	NOUN
ijtc-1522	241	41	of	of	ADP
ijtc-1522	241	42	tax	tax	NOUN
ijtc-1522	241	43	system	system	NOUN
ijtc-1522	241	44	for	for	ADP
ijtc-1522	241	45	corporate	corporate	ADJ
ijtc-1522	241	46	income	income	NOUN
ijtc-1522	241	47	tax	tax	NOUN
ijtc-1522	241	48	harmonisation	harmonisation	NOUN
ijtc-1522	241	49	of	of	ADP
ijtc-1522	241	50	african	african	PROPN
ijtc-1522	241	51	union	union	PROPN
ijtc-1522	241	52	chiromo	chiromo	NOUN
ijtc-1522	241	53	and	and	CCONJ
ijtc-1522	241	54	schutte	schutte	NOUN
ijtc-1522	241	55	964	964	NUM
ijtc-1522	241	56	|	|	ADV
ijtc-1522	241	57	ilomata	ilomata	PROPN
ijtc-1522	241	58	international	international	ADJ
ijtc-1522	241	59	journal	journal	NOUN
ijtc-1522	241	60	of	of	ADP
ijtc-1522	241	61	tax	tax	PROPN
ijtc-1522	241	62	&	&	CCONJ
ijtc-1522	241	63	accounting	account	VERB
ijtc-1522	241	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1522	241	65	existing	exist	VERB
ijtc-1522	241	66	tax	tax	NOUN
ijtc-1522	241	67	system	system	NOUN
ijtc-1522	241	68	shortcomings	shortcoming	NOUN
ijtc-1522	241	69	outlined	outline	VERB
ijtc-1522	241	70	by	by	ADP
ijtc-1522	241	71	participants	participant	NOUN
ijtc-1522	241	72	suggested	suggest	VERB
ijtc-1522	241	73	way	way	NOUN
ijtc-1522	241	74	to	to	PART
ijtc-1522	241	75	be	be	AUX
ijtc-1522	241	76	addressed	address	VERB
ijtc-1522	241	77	in	in	ADP
ijtc-1522	241	78	the	the	DET
ijtc-1522	241	79	new	new	PROPN
ijtc-1522	241	80	africa	africa	PROPN
ijtc-1522	241	81	hybrid	hybrid	ADJ
ijtc-1522	241	82	tax	tax	NOUN
ijtc-1522	241	83	system	system	NOUN
ijtc-1522	241	84	classical	classical	ADJ
ijtc-1522	241	85	system	system	NOUN
ijtc-1522	241	86	the	the	DET
ijtc-1522	241	87	classical	classical	ADJ
ijtc-1522	241	88	system	system	NOUN
ijtc-1522	241	89	promotes	promote	VERB
ijtc-1522	241	90	double	double	ADJ
ijtc-1522	241	91	taxation	taxation	NOUN
ijtc-1522	241	92	,	,	PUNCT
ijtc-1522	241	93	as	as	SCONJ
ijtc-1522	241	94	the	the	DET
ijtc-1522	241	95	income	income	NOUN
ijtc-1522	241	96	is	be	AUX
ijtc-1522	241	97	taxed	tax	VERB
ijtc-1522	241	98	twice	twice	ADV
ijtc-1522	241	99	at	at	ADP
ijtc-1522	241	100	the	the	DET
ijtc-1522	241	101	company	company	NOUN
ijtc-1522	241	102	and	and	CCONJ
ijtc-1522	241	103	shareholder	shareholder	NOUN
ijtc-1522	241	104	levels	level	NOUN
ijtc-1522	241	105	.	.	PUNCT
ijtc-1522	242	1	•	•	NUM
ijtc-1522	242	2	tax	tax	NOUN
ijtc-1522	242	3	credits	credit	NOUN
ijtc-1522	242	4	and	and	CCONJ
ijtc-1522	242	5	exemptions	exemption	NOUN
ijtc-1522	242	6	should	should	AUX
ijtc-1522	242	7	be	be	AUX
ijtc-1522	242	8	incorporated	incorporate	VERB
ijtc-1522	242	9	in	in	ADP
ijtc-1522	242	10	the	the	DET
ijtc-1522	242	11	new	new	PROPN
ijtc-1522	242	12	africa	africa	PROPN
ijtc-1522	242	13	hybrid	hybrid	ADJ
ijtc-1522	242	14	tax	tax	NOUN
ijtc-1522	242	15	system	system	NOUN
ijtc-1522	242	16	,	,	PUNCT
ijtc-1522	242	17	whereby	whereby	SCONJ
ijtc-1522	242	18	income	income	NOUN
ijtc-1522	242	19	taxed	tax	VERB
ijtc-1522	242	20	at	at	ADP
ijtc-1522	242	21	the	the	DET
ijtc-1522	242	22	corporate	corporate	ADJ
ijtc-1522	242	23	level	level	NOUN
ijtc-1522	242	24	is	be	AUX
ijtc-1522	242	25	exempted	exempt	VERB
ijtc-1522	242	26	at	at	ADP
ijtc-1522	242	27	the	the	DET
ijtc-1522	242	28	shareholder	shareholder	NOUN
ijtc-1522	242	29	level	level	NOUN
ijtc-1522	242	30	.	.	PUNCT
ijtc-1522	243	1	alternatively	alternatively	ADV
ijtc-1522	243	2	,	,	PUNCT
ijtc-1522	243	3	there	there	PRON
ijtc-1522	243	4	should	should	AUX
ijtc-1522	243	5	be	be	AUX
ijtc-1522	243	6	tax	tax	NOUN
ijtc-1522	243	7	credits	credit	NOUN
ijtc-1522	243	8	for	for	ADP
ijtc-1522	243	9	shareholders	shareholder	NOUN
ijtc-1522	243	10	that	that	PRON
ijtc-1522	243	11	allow	allow	VERB
ijtc-1522	243	12	them	they	PRON
ijtc-1522	243	13	not	not	PART
ijtc-1522	243	14	to	to	PART
ijtc-1522	243	15	pay	pay	VERB
ijtc-1522	243	16	tax	tax	NOUN
ijtc-1522	243	17	on	on	ADP
ijtc-1522	243	18	their	their	PRON
ijtc-1522	243	19	dividends	dividend	NOUN
ijtc-1522	243	20	received	receive	VERB
ijtc-1522	243	21	from	from	ADP
ijtc-1522	243	22	corporations	corporation	NOUN
ijtc-1522	243	23	.	.	PUNCT
ijtc-1522	244	1	•	•	ADP
ijtc-1522	244	2	similarly	similarly	ADV
ijtc-1522	244	3	,	,	PUNCT
ijtc-1522	244	4	foreign	foreign	ADJ
ijtc-1522	244	5	source	source	NOUN
ijtc-1522	244	6	income	income	NOUN
ijtc-1522	244	7	should	should	AUX
ijtc-1522	244	8	be	be	AUX
ijtc-1522	244	9	exempted	exempt	VERB
ijtc-1522	244	10	for	for	ADP
ijtc-1522	244	11	domestic	domestic	ADJ
ijtc-1522	244	12	corporate	corporate	ADJ
ijtc-1522	244	13	income	income	NOUN
ijtc-1522	244	14	tax	tax	NOUN
ijtc-1522	244	15	purposes	purpose	NOUN
ijtc-1522	244	16	and	and	CCONJ
ijtc-1522	244	17	not	not	PART
ijtc-1522	244	18	be	be	AUX
ijtc-1522	244	19	subject	subject	ADJ
ijtc-1522	244	20	to	to	ADP
ijtc-1522	244	21	taxation	taxation	NOUN
ijtc-1522	244	22	.	.	PUNCT
ijtc-1522	245	1	or	or	CCONJ
ijtc-1522	245	2	alternatively	alternatively	ADV
ijtc-1522	245	3	,	,	PUNCT
ijtc-1522	245	4	the	the	DET
ijtc-1522	245	5	au	au	NOUN
ijtc-1522	245	6	may	may	AUX
ijtc-1522	245	7	use	use	VERB
ijtc-1522	245	8	the	the	DET
ijtc-1522	245	9	credit	credit	NOUN
ijtc-1522	245	10	method	method	NOUN
ijtc-1522	245	11	,	,	PUNCT
ijtc-1522	245	12	whereby	whereby	SCONJ
ijtc-1522	245	13	the	the	DET
ijtc-1522	245	14	tax	tax	NOUN
ijtc-1522	245	15	paid	pay	VERB
ijtc-1522	245	16	in	in	ADP
ijtc-1522	245	17	the	the	DET
ijtc-1522	245	18	member	member	NOUN
ijtc-1522	245	19	state	state	NOUN
ijtc-1522	245	20	of	of	ADP
ijtc-1522	245	21	the	the	DET
ijtc-1522	245	22	subsidiary	subsidiary	NOUN
ijtc-1522	245	23	(	(	PUNCT
ijtc-1522	245	24	or	or	CCONJ
ijtc-1522	245	25	branch	branch	NOUN
ijtc-1522	245	26	)	)	PUNCT
ijtc-1522	245	27	is	be	AUX
ijtc-1522	245	28	credited	credit	VERB
ijtc-1522	245	29	against	against	ADP
ijtc-1522	245	30	the	the	DET
ijtc-1522	245	31	corporate	corporate	ADJ
ijtc-1522	245	32	income	income	NOUN
ijtc-1522	245	33	tax	tax	NOUN
ijtc-1522	245	34	liability	liability	NOUN
ijtc-1522	245	35	of	of	ADP
ijtc-1522	245	36	the	the	DET
ijtc-1522	245	37	parent	parent	NOUN
ijtc-1522	245	38	company	company	NOUN
ijtc-1522	245	39	.	.	PUNCT
ijtc-1522	246	1	less	less	ADJ
ijtc-1522	246	2	'	'	PUNCT
ijtc-1522	246	3	centralised	centralised	ADJ
ijtc-1522	246	4	'	'	PUNCT
ijtc-1522	246	5	process	process	NOUN
ijtc-1522	246	6	and	and	CCONJ
ijtc-1522	246	7	unnecessary	unnecessary	ADJ
ijtc-1522	246	8	duplication	duplication	NOUN
ijtc-1522	246	9	of	of	ADP
ijtc-1522	246	10	activities	activity	NOUN
ijtc-1522	246	11	.	.	PUNCT
ijtc-1522	247	1	companies	company	NOUN
ijtc-1522	247	2	with	with	ADP
ijtc-1522	247	3	activities	activity	NOUN
ijtc-1522	247	4	in	in	ADP
ijtc-1522	247	5	more	more	ADJ
ijtc-1522	247	6	than	than	ADP
ijtc-1522	247	7	one	one	NUM
ijtc-1522	247	8	member	member	NOUN
ijtc-1522	247	9	state	state	NOUN
ijtc-1522	247	10	should	should	AUX
ijtc-1522	247	11	pay	pay	VERB
ijtc-1522	247	12	tax	tax	NOUN
ijtc-1522	247	13	to	to	ADP
ijtc-1522	247	14	a	a	DET
ijtc-1522	247	15	central	central	ADJ
ijtc-1522	247	16	tax	tax	NOUN
ijtc-1522	247	17	authority	authority	NOUN
ijtc-1522	247	18	(	(	PUNCT
ijtc-1522	247	19	at	at	ADP
ijtc-1522	247	20	the	the	DET
ijtc-1522	247	21	community	community	NOUN
ijtc-1522	247	22	level	level	NOUN
ijtc-1522	247	23	)	)	PUNCT
ijtc-1522	247	24	,	,	PUNCT
ijtc-1522	247	25	which	which	PRON
ijtc-1522	247	26	will	will	AUX
ijtc-1522	247	27	distribute	distribute	VERB
ijtc-1522	247	28	the	the	DET
ijtc-1522	247	29	revenue	revenue	NOUN
ijtc-1522	247	30	among	among	ADP
ijtc-1522	247	31	the	the	DET
ijtc-1522	247	32	member	member	NOUN
ijtc-1522	247	33	states	state	NOUN
ijtc-1522	247	34	entitled	entitle	VERB
ijtc-1522	247	35	to	to	ADP
ijtc-1522	247	36	a	a	DET
ijtc-1522	247	37	share	share	NOUN
ijtc-1522	247	38	of	of	ADP
ijtc-1522	247	39	that	that	DET
ijtc-1522	247	40	revenue	revenue	NOUN
ijtc-1522	247	41	.	.	PUNCT
ijtc-1522	248	1	all	all	DET
ijtc-1522	248	2	shared	share	VERB
ijtc-1522	248	3	activities	activity	NOUN
ijtc-1522	248	4	should	should	AUX
ijtc-1522	248	5	be	be	AUX
ijtc-1522	248	6	centralised	centralise	VERB
ijtc-1522	248	7	.	.	PUNCT
ijtc-1522	249	1	double	double	ADJ
ijtc-1522	249	2	taxation	taxation	NOUN
ijtc-1522	249	3	creates	create	VERB
ijtc-1522	249	4	an	an	DET
ijtc-1522	249	5	administrative	administrative	ADJ
ijtc-1522	249	6	burden	burden	NOUN
ijtc-1522	249	7	on	on	ADP
ijtc-1522	249	8	the	the	DET
ijtc-1522	249	9	shareholders	shareholder	NOUN
ijtc-1522	249	10	as	as	SCONJ
ijtc-1522	249	11	they	they	PRON
ijtc-1522	249	12	must	must	AUX
ijtc-1522	249	13	submit	submit	VERB
ijtc-1522	249	14	themselves	themselves	PRON
ijtc-1522	249	15	.	.	PUNCT
ijtc-1522	250	1	the	the	DET
ijtc-1522	250	2	shareholders	shareholder	NOUN
ijtc-1522	250	3	should	should	AUX
ijtc-1522	250	4	be	be	AUX
ijtc-1522	250	5	exempted	exempt	VERB
ijtc-1522	250	6	from	from	ADP
ijtc-1522	250	7	tax	tax	NOUN
ijtc-1522	250	8	or	or	CCONJ
ijtc-1522	250	9	issued	issue	VERB
ijtc-1522	250	10	tax	tax	NOUN
ijtc-1522	250	11	credits	credit	NOUN
ijtc-1522	250	12	for	for	ADP
ijtc-1522	250	13	income	income	NOUN
ijtc-1522	250	14	taxed	tax	VERB
ijtc-1522	250	15	at	at	ADP
ijtc-1522	250	16	the	the	DET
ijtc-1522	250	17	corporate	corporate	ADJ
ijtc-1522	250	18	level	level	NOUN
ijtc-1522	250	19	.	.	PUNCT
ijtc-1522	251	1	these	these	DET
ijtc-1522	251	2	tax	tax	NOUN
ijtc-1522	251	3	exemptions	exemption	NOUN
ijtc-1522	251	4	and	and	CCONJ
ijtc-1522	251	5	tax	tax	NOUN
ijtc-1522	251	6	credits	credit	NOUN
ijtc-1522	251	7	should	should	AUX
ijtc-1522	251	8	be	be	AUX
ijtc-1522	251	9	administered	administer	VERB
ijtc-1522	251	10	at	at	ADP
ijtc-1522	251	11	the	the	DET
ijtc-1522	251	12	corporate	corporate	ADJ
ijtc-1522	251	13	level	level	NOUN
ijtc-1522	251	14	,	,	PUNCT
ijtc-1522	251	15	and	and	CCONJ
ijtc-1522	251	16	the	the	DET
ijtc-1522	251	17	shareholders	shareholder	NOUN
ijtc-1522	251	18	should	should	AUX
ijtc-1522	251	19	be	be	AUX
ijtc-1522	251	20	exempted	exempt	VERB
ijtc-1522	251	21	from	from	ADP
ijtc-1522	251	22	such	such	ADJ
ijtc-1522	251	23	tax	tax	NOUN
ijtc-1522	251	24	administration	administration	NOUN
ijtc-1522	251	25	.	.	PUNCT
ijtc-1522	252	1	investors	investor	NOUN
ijtc-1522	252	2	'	'	PART
ijtc-1522	252	3	income	income	NOUN
ijtc-1522	252	4	(	(	PUNCT
ijtc-1522	252	5	after	after	ADP
ijtc-1522	252	6	tax	tax	NOUN
ijtc-1522	252	7	)	)	PUNCT
ijtc-1522	252	8	is	be	AUX
ijtc-1522	252	9	taxed	tax	VERB
ijtc-1522	252	10	again	again	ADV
ijtc-1522	252	11	when	when	SCONJ
ijtc-1522	252	12	they	they	PRON
ijtc-1522	252	13	file	file	VERB
ijtc-1522	252	14	their	their	PRON
ijtc-1522	252	15	personal	personal	ADJ
ijtc-1522	252	16	taxes	taxis	NOUN
ijtc-1522	252	17	,	,	PUNCT
ijtc-1522	252	18	which	which	PRON
ijtc-1522	252	19	discourages	discourage	VERB
ijtc-1522	252	20	investment	investment	NOUN
ijtc-1522	252	21	in	in	ADP
ijtc-1522	252	22	economic	economic	ADJ
ijtc-1522	252	23	integration	integration	NOUN
ijtc-1522	252	24	.	.	PUNCT
ijtc-1522	253	1	income	income	NOUN
ijtc-1522	253	2	earned	earn	VERB
ijtc-1522	253	3	from	from	ADP
ijtc-1522	253	4	foreign	foreign	ADJ
ijtc-1522	253	5	investment	investment	NOUN
ijtc-1522	253	6	should	should	AUX
ijtc-1522	253	7	be	be	AUX
ijtc-1522	253	8	exempted	exempt	VERB
ijtc-1522	253	9	from	from	ADP
ijtc-1522	253	10	tax	tax	NOUN
ijtc-1522	253	11	at	at	ADP
ijtc-1522	253	12	a	a	DET
ijtc-1522	253	13	personal	personal	ADJ
ijtc-1522	253	14	level	level	NOUN
ijtc-1522	253	15	,	,	PUNCT
ijtc-1522	253	16	or	or	CCONJ
ijtc-1522	253	17	tax	tax	NOUN
ijtc-1522	253	18	credits	credit	NOUN
ijtc-1522	253	19	should	should	AUX
ijtc-1522	253	20	be	be	AUX
ijtc-1522	253	21	provided	provide	VERB
ijtc-1522	253	22	to	to	ADP
ijtc-1522	253	23	the	the	DET
ijtc-1522	253	24	investor	investor	NOUN
ijtc-1522	253	25	for	for	ADP
ijtc-1522	253	26	the	the	DET
ijtc-1522	253	27	income	income	NOUN
ijtc-1522	253	28	earned	earn	VERB
ijtc-1522	253	29	from	from	ADP
ijtc-1522	253	30	foreign	foreign	ADJ
ijtc-1522	253	31	investment	investment	NOUN
ijtc-1522	253	32	.	.	PUNCT
ijtc-1522	254	1	imputation	imputation	NOUN
ijtc-1522	254	2	tax	tax	NOUN
ijtc-1522	254	3	system	system	NOUN
ijtc-1522	254	4	the	the	DET
ijtc-1522	254	5	imputation	imputation	NOUN
ijtc-1522	254	6	system	system	NOUN
ijtc-1522	254	7	negatively	negatively	ADV
ijtc-1522	254	8	impacts	impact	VERB
ijtc-1522	254	9	crossborder	crossborder	NOUN
ijtc-1522	254	10	share	share	NOUN
ijtc-1522	254	11	ownership	ownership	NOUN
ijtc-1522	254	12	.	.	PUNCT
ijtc-1522	255	1	it	it	PRON
ijtc-1522	255	2	is	be	AUX
ijtc-1522	255	3	difficult	difficult	ADJ
ijtc-1522	255	4	to	to	PART
ijtc-1522	255	5	align	align	VERB
ijtc-1522	255	6	corporate	corporate	ADJ
ijtc-1522	255	7	tax	tax	NOUN
ijtc-1522	255	8	rates	rate	NOUN
ijtc-1522	255	9	with	with	ADP
ijtc-1522	255	10	investors	investor	NOUN
ijtc-1522	255	11	’	'	PUNCT
ijtc-1522	255	12	top	top	ADJ
ijtc-1522	255	13	personal	personal	ADJ
ijtc-1522	255	14	tax	tax	NOUN
ijtc-1522	255	15	rates	rate	NOUN
ijtc-1522	255	16	,	,	PUNCT
ijtc-1522	255	17	especially	especially	ADV
ijtc-1522	255	18	when	when	SCONJ
ijtc-1522	255	19	investors	investor	NOUN
ijtc-1522	255	20	come	come	VERB
ijtc-1522	255	21	from	from	ADP
ijtc-1522	255	22	different	different	ADJ
ijtc-1522	255	23	countries	country	NOUN
ijtc-1522	255	24	with	with	ADP
ijtc-1522	255	25	different	different	ADJ
ijtc-1522	255	26	top	top	ADJ
ijtc-1522	255	27	personal	personal	ADJ
ijtc-1522	255	28	tax	tax	NOUN
ijtc-1522	255	29	rates	rate	NOUN
ijtc-1522	255	30	.	.	PUNCT
ijtc-1522	256	1	income	income	NOUN
ijtc-1522	256	2	earned	earn	VERB
ijtc-1522	256	3	from	from	ADP
ijtc-1522	256	4	foreign	foreign	ADJ
ijtc-1522	256	5	investment	investment	NOUN
ijtc-1522	256	6	should	should	AUX
ijtc-1522	256	7	be	be	AUX
ijtc-1522	256	8	exempted	exempt	VERB
ijtc-1522	256	9	from	from	ADP
ijtc-1522	256	10	tax	tax	NOUN
ijtc-1522	256	11	at	at	ADP
ijtc-1522	256	12	a	a	DET
ijtc-1522	256	13	personal	personal	ADJ
ijtc-1522	256	14	level	level	NOUN
ijtc-1522	256	15	,	,	PUNCT
ijtc-1522	256	16	or	or	CCONJ
ijtc-1522	256	17	tax	tax	NOUN
ijtc-1522	256	18	credits	credit	NOUN
ijtc-1522	256	19	should	should	AUX
ijtc-1522	256	20	be	be	AUX
ijtc-1522	256	21	provided	provide	VERB
ijtc-1522	256	22	to	to	ADP
ijtc-1522	256	23	the	the	DET
ijtc-1522	256	24	investor	investor	NOUN
ijtc-1522	256	25	for	for	ADP
ijtc-1522	256	26	the	the	DET
ijtc-1522	256	27	income	income	NOUN
ijtc-1522	256	28	earned	earn	VERB
ijtc-1522	256	29	from	from	ADP
ijtc-1522	256	30	foreign	foreign	ADJ
ijtc-1522	256	31	investment	investment	NOUN
ijtc-1522	256	32	.	.	PUNCT
ijtc-1522	257	1	the	the	DET
ijtc-1522	257	2	imputation	imputation	NOUN
ijtc-1522	257	3	system	system	NOUN
ijtc-1522	257	4	does	do	AUX
ijtc-1522	257	5	not	not	PART
ijtc-1522	257	6	recognise	recognise	VERB
ijtc-1522	257	7	the	the	DET
ijtc-1522	257	8	distinction	distinction	NOUN
ijtc-1522	257	9	between	between	ADP
ijtc-1522	257	10	the	the	DET
ijtc-1522	257	11	company	company	NOUN
ijtc-1522	257	12	and	and	CCONJ
ijtc-1522	257	13	the	the	DET
ijtc-1522	257	14	system	system	NOUN
ijtc-1522	257	15	should	should	AUX
ijtc-1522	257	16	recognise	recognise	VERB
ijtc-1522	257	17	the	the	DET
ijtc-1522	257	18	company	company	NOUN
ijtc-1522	257	19	and	and	CCONJ
ijtc-1522	257	20	shareholders	shareholder	NOUN
ijtc-1522	257	21	as	as	ADP
ijtc-1522	257	22	different	different	ADJ
ijtc-1522	257	23	taxpayers	taxpayer	NOUN
ijtc-1522	257	24	and	and	CCONJ
ijtc-1522	257	25	exempt	exempt	VERB
ijtc-1522	257	26	tax	tax	NOUN
ijtc-1522	257	27	on	on	ADP
ijtc-1522	257	28	a	a	DET
ijtc-1522	257	29	personal	personal	ADJ
ijtc-1522	257	30	level	level	NOUN
ijtc-1522	257	31	.	.	PUNCT
ijtc-1522	258	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	258	2	determination	determination	NOUN
ijtc-1522	258	3	of	of	ADP
ijtc-1522	258	4	tax	tax	NOUN
ijtc-1522	258	5	system	system	NOUN
ijtc-1522	258	6	for	for	ADP
ijtc-1522	258	7	corporate	corporate	ADJ
ijtc-1522	258	8	income	income	NOUN
ijtc-1522	258	9	tax	tax	NOUN
ijtc-1522	258	10	harmonisation	harmonisation	NOUN
ijtc-1522	258	11	of	of	ADP
ijtc-1522	258	12	african	african	PROPN
ijtc-1522	258	13	union	union	PROPN
ijtc-1522	258	14	chiromo	chiromo	NOUN
ijtc-1522	258	15	and	and	CCONJ
ijtc-1522	258	16	schutte	schutte	NOUN
ijtc-1522	258	17	965	965	NUM
ijtc-1522	258	18	|	|	ADV
ijtc-1522	258	19	ilomata	ilomata	PROPN
ijtc-1522	258	20	international	international	ADJ
ijtc-1522	258	21	journal	journal	NOUN
ijtc-1522	258	22	of	of	ADP
ijtc-1522	258	23	tax	tax	PROPN
ijtc-1522	258	24	&	&	CCONJ
ijtc-1522	258	25	accounting	account	VERB
ijtc-1522	258	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1522	258	27	shareholders	shareholder	NOUN
ijtc-1522	258	28	,	,	PUNCT
ijtc-1522	258	29	so	so	SCONJ
ijtc-1522	258	30	it	it	PRON
ijtc-1522	258	31	can	can	AUX
ijtc-1522	258	32	be	be	AUX
ijtc-1522	258	33	used	use	VERB
ijtc-1522	258	34	for	for	ADP
ijtc-1522	258	35	tax	tax	NOUN
ijtc-1522	258	36	avoidance	avoidance	NOUN
ijtc-1522	258	37	and	and	CCONJ
ijtc-1522	258	38	does	do	AUX
ijtc-1522	258	39	not	not	PART
ijtc-1522	258	40	prevent	prevent	VERB
ijtc-1522	258	41	double	double	ADJ
ijtc-1522	258	42	taxation	taxation	NOUN
ijtc-1522	258	43	.	.	PUNCT
ijtc-1522	259	1	the	the	DET
ijtc-1522	259	2	system	system	NOUN
ijtc-1522	259	3	is	be	AUX
ijtc-1522	259	4	not	not	PART
ijtc-1522	259	5	helpful	helpful	ADJ
ijtc-1522	259	6	for	for	ADP
ijtc-1522	259	7	small	small	ADJ
ijtc-1522	259	8	companies	company	NOUN
ijtc-1522	259	9	as	as	SCONJ
ijtc-1522	259	10	it	it	PRON
ijtc-1522	259	11	requires	require	VERB
ijtc-1522	259	12	significant	significant	ADJ
ijtc-1522	259	13	investment	investment	NOUN
ijtc-1522	259	14	in	in	ADP
ijtc-1522	259	15	resources	resource	NOUN
ijtc-1522	259	16	and	and	CCONJ
ijtc-1522	259	17	technology	technology	NOUN
ijtc-1522	259	18	to	to	PART
ijtc-1522	259	19	be	be	AUX
ijtc-1522	259	20	implemented	implement	VERB
ijtc-1522	259	21	in	in	ADP
ijtc-1522	259	22	a	a	DET
ijtc-1522	259	23	company	company	NOUN
ijtc-1522	259	24	.	.	PUNCT
ijtc-1522	260	1	the	the	DET
ijtc-1522	260	2	governments	government	NOUN
ijtc-1522	260	3	of	of	ADP
ijtc-1522	260	4	member	member	NOUN
ijtc-1522	260	5	states	state	NOUN
ijtc-1522	260	6	should	should	AUX
ijtc-1522	260	7	jointly	jointly	ADV
ijtc-1522	260	8	invest	invest	VERB
ijtc-1522	260	9	in	in	ADP
ijtc-1522	260	10	technology	technology	NOUN
ijtc-1522	260	11	and	and	CCONJ
ijtc-1522	260	12	resources	resource	NOUN
ijtc-1522	260	13	to	to	PART
ijtc-1522	260	14	facilitate	facilitate	VERB
ijtc-1522	260	15	the	the	DET
ijtc-1522	260	16	implementation	implementation	NOUN
ijtc-1522	260	17	of	of	ADP
ijtc-1522	260	18	an	an	DET
ijtc-1522	260	19	african	african	ADJ
ijtc-1522	260	20	hybrid	hybrid	ADJ
ijtc-1522	260	21	tax	tax	NOUN
ijtc-1522	260	22	system	system	NOUN
ijtc-1522	260	23	.	.	PUNCT
ijtc-1522	261	1	source	source	NOUN
ijtc-1522	261	2	:	:	PUNCT
ijtc-1522	261	3	researcher	researcher	NOUN
ijtc-1522	261	4	’s	’s	PART
ijtc-1522	261	5	compilation	compilation	NOUN
ijtc-1522	261	6	from	from	ADP
ijtc-1522	261	7	the	the	DET
ijtc-1522	261	8	empirical	empirical	ADJ
ijtc-1522	261	9	findings	finding	NOUN
ijtc-1522	261	10	and	and	CCONJ
ijtc-1522	261	11	literature	literature	NOUN
ijtc-1522	261	12	these	these	DET
ijtc-1522	261	13	deficiencies	deficiency	NOUN
ijtc-1522	261	14	resulted	result	VERB
ijtc-1522	261	15	in	in	ADP
ijtc-1522	261	16	the	the	DET
ijtc-1522	261	17	need	need	NOUN
ijtc-1522	261	18	for	for	SCONJ
ijtc-1522	261	19	the	the	DET
ijtc-1522	261	20	au	au	NOUN
ijtc-1522	261	21	to	to	PART
ijtc-1522	261	22	implement	implement	VERB
ijtc-1522	261	23	a	a	DET
ijtc-1522	261	24	novel	novel	ADJ
ijtc-1522	261	25	alternative	alternative	ADJ
ijtc-1522	261	26	tax	tax	NOUN
ijtc-1522	261	27	system	system	NOUN
ijtc-1522	261	28	that	that	PRON
ijtc-1522	261	29	addresses	address	VERB
ijtc-1522	261	30	the	the	DET
ijtc-1522	261	31	shortcomings	shortcoming	NOUN
ijtc-1522	261	32	of	of	ADP
ijtc-1522	261	33	both	both	CCONJ
ijtc-1522	261	34	classical	classical	ADJ
ijtc-1522	261	35	and	and	CCONJ
ijtc-1522	261	36	imputation	imputation	NOUN
ijtc-1522	261	37	systems	system	NOUN
ijtc-1522	261	38	.	.	PUNCT
ijtc-1522	262	1	therefore	therefore	ADV
ijtc-1522	262	2	,	,	PUNCT
ijtc-1522	262	3	it	it	PRON
ijtc-1522	262	4	is	be	AUX
ijtc-1522	262	5	recommended	recommend	VERB
ijtc-1522	262	6	that	that	SCONJ
ijtc-1522	262	7	the	the	DET
ijtc-1522	262	8	african	african	ADJ
ijtc-1522	262	9	hybrid	hybrid	NOUN
ijtc-1522	262	10	or	or	CCONJ
ijtc-1522	262	11	blended	blend	VERB
ijtc-1522	262	12	tax	tax	NOUN
ijtc-1522	262	13	system	system	NOUN
ijtc-1522	262	14	be	be	AUX
ijtc-1522	262	15	implemented	implement	VERB
ijtc-1522	262	16	in	in	ADP
ijtc-1522	262	17	the	the	DET
ijtc-1522	262	18	au	au	NOUN
ijtc-1522	262	19	to	to	PART
ijtc-1522	262	20	facilitate	facilitate	VERB
ijtc-1522	262	21	cit	cit	ADJ
ijtc-1522	262	22	harmonisation	harmonisation	NOUN
ijtc-1522	262	23	.	.	PUNCT
ijtc-1522	263	1	however	however	ADV
ijtc-1522	263	2	,	,	PUNCT
ijtc-1522	263	3	technology	technology	NOUN
ijtc-1522	263	4	and	and	CCONJ
ijtc-1522	263	5	adequate	adequate	ADJ
ijtc-1522	263	6	resources	resource	NOUN
ijtc-1522	263	7	are	be	AUX
ijtc-1522	263	8	crucial	crucial	ADJ
ijtc-1522	263	9	to	to	PART
ijtc-1522	263	10	make	make	VERB
ijtc-1522	263	11	this	this	PRON
ijtc-1522	263	12	a	a	DET
ijtc-1522	263	13	success	success	NOUN
ijtc-1522	263	14	.	.	PUNCT
ijtc-1522	264	1	therefore	therefore	ADV
ijtc-1522	264	2	,	,	PUNCT
ijtc-1522	264	3	the	the	DET
ijtc-1522	264	4	member	member	NOUN
ijtc-1522	264	5	states	state	NOUN
ijtc-1522	264	6	should	should	AUX
ijtc-1522	264	7	jointly	jointly	ADV
ijtc-1522	264	8	invest	invest	VERB
ijtc-1522	264	9	in	in	ADP
ijtc-1522	264	10	technology	technology	NOUN
ijtc-1522	264	11	and	and	CCONJ
ijtc-1522	264	12	resources	resource	NOUN
ijtc-1522	264	13	to	to	PART
ijtc-1522	264	14	facilitate	facilitate	VERB
ijtc-1522	264	15	the	the	DET
ijtc-1522	264	16	implementation	implementation	NOUN
ijtc-1522	264	17	of	of	ADP
ijtc-1522	264	18	the	the	DET
ijtc-1522	264	19	african	african	ADJ
ijtc-1522	264	20	hybrid	hybrid	ADJ
ijtc-1522	264	21	tax	tax	NOUN
ijtc-1522	264	22	system	system	NOUN
ijtc-1522	264	23	for	for	ADP
ijtc-1522	264	24	cit	cit	PROPN
ijtc-1522	264	25	harmonisation	harmonisation	NOUN
ijtc-1522	264	26	.	.	PUNCT
ijtc-1522	265	1	in	in	ADP
ijtc-1522	265	2	combining	combine	VERB
ijtc-1522	265	3	the	the	DET
ijtc-1522	265	4	literature	literature	NOUN
ijtc-1522	265	5	and	and	CCONJ
ijtc-1522	265	6	the	the	DET
ijtc-1522	265	7	empirical	empirical	ADJ
ijtc-1522	265	8	findings	finding	NOUN
ijtc-1522	265	9	of	of	ADP
ijtc-1522	265	10	the	the	DET
ijtc-1522	265	11	study	study	NOUN
ijtc-1522	265	12	,	,	PUNCT
ijtc-1522	265	13	it	it	PRON
ijtc-1522	265	14	is	be	AUX
ijtc-1522	265	15	postulated	postulate	VERB
ijtc-1522	265	16	that	that	SCONJ
ijtc-1522	265	17	the	the	DET
ijtc-1522	265	18	african	african	ADJ
ijtc-1522	265	19	blended	blend	VERB
ijtc-1522	265	20	tax	tax	NOUN
ijtc-1522	265	21	system	system	NOUN
ijtc-1522	265	22	should	should	AUX
ijtc-1522	265	23	be	be	AUX
ijtc-1522	265	24	designed	design	VERB
ijtc-1522	265	25	and	and	CCONJ
ijtc-1522	265	26	implemented	implement	VERB
ijtc-1522	265	27	within	within	ADP
ijtc-1522	265	28	the	the	DET
ijtc-1522	265	29	parameter	parameter	NOUN
ijtc-1522	265	30	of	of	ADP
ijtc-1522	265	31	adam	adam	PROPN
ijtc-1522	265	32	smith	smith	PROPN
ijtc-1522	265	33	’s	’s	PART
ijtc-1522	265	34	principles	principle	NOUN
ijtc-1522	265	35	on	on	ADP
ijtc-1522	265	36	taxation	taxation	NOUN
ijtc-1522	265	37	,	,	PUNCT
ijtc-1522	265	38	namely	namely	ADV
ijtc-1522	265	39	distribution	distribution	NOUN
ijtc-1522	265	40	of	of	ADP
ijtc-1522	265	41	tax	tax	NOUN
ijtc-1522	265	42	burdens	burden	NOUN
ijtc-1522	265	43	,	,	PUNCT
ijtc-1522	265	44	horizontal	horizontal	ADJ
ijtc-1522	265	45	equity	equity	NOUN
ijtc-1522	265	46	,	,	PUNCT
ijtc-1522	265	47	ability	ability	NOUN
ijtc-1522	265	48	to	to	PART
ijtc-1522	265	49	pay	pay	VERB
ijtc-1522	265	50	,	,	PUNCT
ijtc-1522	265	51	benefit	benefit	NOUN
ijtc-1522	265	52	principle	principle	NOUN
ijtc-1522	265	53	,	,	PUNCT
ijtc-1522	265	54	economic	economic	ADJ
ijtc-1522	265	55	efficiency	efficiency	NOUN
ijtc-1522	265	56	and	and	CCONJ
ijtc-1522	265	57	ease	ease	NOUN
ijtc-1522	265	58	of	of	ADP
ijtc-1522	265	59	administration	administration	NOUN
ijtc-1522	265	60	,	,	PUNCT
ijtc-1522	265	61	and	and	CCONJ
ijtc-1522	265	62	compliance	compliance	NOUN
ijtc-1522	265	63	.	.	PUNCT
ijtc-1522	266	1	thus	thus	ADV
ijtc-1522	266	2	,	,	PUNCT
ijtc-1522	266	3	it	it	PRON
ijtc-1522	266	4	should	should	AUX
ijtc-1522	266	5	be	be	AUX
ijtc-1522	266	6	designed	design	VERB
ijtc-1522	266	7	to	to	PART
ijtc-1522	266	8	be	be	AUX
ijtc-1522	266	9	more	more	ADV
ijtc-1522	266	10	progressive	progressive	ADJ
ijtc-1522	266	11	and	and	CCONJ
ijtc-1522	266	12	equitable	equitable	ADJ
ijtc-1522	266	13	than	than	ADP
ijtc-1522	266	14	the	the	DET
ijtc-1522	266	15	traditional	traditional	ADJ
ijtc-1522	266	16	tax	tax	NOUN
ijtc-1522	266	17	systems	system	NOUN
ijtc-1522	266	18	while	while	SCONJ
ijtc-1522	266	19	still	still	ADV
ijtc-1522	266	20	being	be	AUX
ijtc-1522	266	21	relatively	relatively	ADV
ijtc-1522	266	22	simple	simple	ADJ
ijtc-1522	266	23	to	to	ADP
ijtc-1522	266	24	administer	administer	NOUN
ijtc-1522	266	25	.	.	PUNCT
ijtc-1522	267	1	it	it	PRON
ijtc-1522	267	2	should	should	AUX
ijtc-1522	267	3	combine	combine	VERB
ijtc-1522	267	4	elements	element	NOUN
ijtc-1522	267	5	of	of	ADP
ijtc-1522	267	6	the	the	DET
ijtc-1522	267	7	flat	flat	ADJ
ijtc-1522	267	8	tax	tax	NOUN
ijtc-1522	267	9	and	and	CCONJ
ijtc-1522	267	10	proportional	proportional	ADJ
ijtc-1522	267	11	tax	tax	NOUN
ijtc-1522	267	12	systems	system	NOUN
ijtc-1522	267	13	,	,	PUNCT
ijtc-1522	267	14	such	such	ADJ
ijtc-1522	267	15	as	as	ADP
ijtc-1522	267	16	allowing	allow	VERB
ijtc-1522	267	17	corporations	corporation	NOUN
ijtc-1522	267	18	with	with	ADP
ijtc-1522	267	19	higher	high	ADJ
ijtc-1522	267	20	incomes	income	NOUN
ijtc-1522	267	21	to	to	PART
ijtc-1522	267	22	pay	pay	VERB
ijtc-1522	267	23	a	a	DET
ijtc-1522	267	24	higher	high	ADJ
ijtc-1522	267	25	percentage	percentage	NOUN
ijtc-1522	267	26	of	of	ADP
ijtc-1522	267	27	their	their	PRON
ijtc-1522	267	28	income	income	NOUN
ijtc-1522	267	29	in	in	ADP
ijtc-1522	267	30	taxes	taxis	NOUN
ijtc-1522	267	31	than	than	ADP
ijtc-1522	267	32	those	those	PRON
ijtc-1522	267	33	with	with	ADP
ijtc-1522	267	34	lower	low	ADJ
ijtc-1522	267	35	incomes	income	NOUN
ijtc-1522	267	36	.	.	PUNCT
ijtc-1522	268	1	it	it	PRON
ijtc-1522	268	2	should	should	AUX
ijtc-1522	268	3	also	also	ADV
ijtc-1522	268	4	incorporate	incorporate	VERB
ijtc-1522	268	5	progressive	progressive	ADJ
ijtc-1522	268	6	features	feature	NOUN
ijtc-1522	268	7	,	,	PUNCT
ijtc-1522	268	8	such	such	ADJ
ijtc-1522	268	9	as	as	ADP
ijtc-1522	268	10	deductions	deduction	NOUN
ijtc-1522	268	11	or	or	CCONJ
ijtc-1522	268	12	credits	credit	NOUN
ijtc-1522	268	13	for	for	ADP
ijtc-1522	268	14	certain	certain	ADJ
ijtc-1522	268	15	expenditures	expenditure	NOUN
ijtc-1522	268	16	.	.	PUNCT
ijtc-1522	269	1	based	base	VERB
ijtc-1522	269	2	on	on	ADP
ijtc-1522	269	3	the	the	DET
ijtc-1522	269	4	literature	literature	NOUN
ijtc-1522	269	5	reviewed	review	VERB
ijtc-1522	269	6	and	and	CCONJ
ijtc-1522	269	7	empirical	empirical	ADJ
ijtc-1522	269	8	findings	finding	NOUN
ijtc-1522	269	9	,	,	PUNCT
ijtc-1522	269	10	the	the	DET
ijtc-1522	269	11	african	african	ADJ
ijtc-1522	269	12	hybrid	hybrid	ADJ
ijtc-1522	269	13	tax	tax	NOUN
ijtc-1522	269	14	system	system	NOUN
ijtc-1522	269	15	will	will	AUX
ijtc-1522	269	16	require	require	VERB
ijtc-1522	269	17	building	build	VERB
ijtc-1522	269	18	an	an	DET
ijtc-1522	269	19	efficient	efficient	ADJ
ijtc-1522	269	20	and	and	CCONJ
ijtc-1522	269	21	transparent	transparent	ADJ
ijtc-1522	269	22	tax	tax	NOUN
ijtc-1522	269	23	administration	administration	NOUN
ijtc-1522	269	24	system	system	NOUN
ijtc-1522	269	25	,	,	PUNCT
ijtc-1522	269	26	leveraging	leverage	VERB
ijtc-1522	269	27	technology	technology	NOUN
ijtc-1522	269	28	and	and	CCONJ
ijtc-1522	269	29	enhancing	enhance	VERB
ijtc-1522	269	30	administrative	administrative	ADJ
ijtc-1522	269	31	capacity	capacity	NOUN
ijtc-1522	269	32	for	for	ADP
ijtc-1522	269	33	the	the	DET
ijtc-1522	269	34	new	new	ADJ
ijtc-1522	269	35	system	system	NOUN
ijtc-1522	269	36	.	.	PUNCT
ijtc-1522	270	1	the	the	DET
ijtc-1522	270	2	au	au	PROPN
ijtc-1522	270	3	must	must	AUX
ijtc-1522	270	4	also	also	ADV
ijtc-1522	270	5	expand	expand	VERB
ijtc-1522	270	6	their	their	PRON
ijtc-1522	270	7	tax	tax	NOUN
ijtc-1522	270	8	bases	basis	NOUN
ijtc-1522	270	9	beyond	beyond	ADP
ijtc-1522	270	10	natural	natural	ADJ
ijtc-1522	270	11	resources	resource	NOUN
ijtc-1522	270	12	and	and	CCONJ
ijtc-1522	270	13	incorporate	incorporate	VERB
ijtc-1522	270	14	the	the	DET
ijtc-1522	270	15	informal	informal	ADJ
ijtc-1522	270	16	sector	sector	NOUN
ijtc-1522	270	17	into	into	ADP
ijtc-1522	270	18	the	the	DET
ijtc-1522	270	19	formal	formal	ADJ
ijtc-1522	270	20	economy	economy	NOUN
ijtc-1522	270	21	.	.	PUNCT
ijtc-1522	271	1	tax	tax	NOUN
ijtc-1522	271	2	systems	system	NOUN
ijtc-1522	271	3	should	should	AUX
ijtc-1522	271	4	promote	promote	VERB
ijtc-1522	271	5	fairness	fairness	NOUN
ijtc-1522	271	6	and	and	CCONJ
ijtc-1522	271	7	equity	equity	NOUN
ijtc-1522	271	8	,	,	PUNCT
ijtc-1522	271	9	ensuring	ensure	VERB
ijtc-1522	271	10	the	the	DET
ijtc-1522	271	11	burden	burden	NOUN
ijtc-1522	271	12	is	be	AUX
ijtc-1522	271	13	shared	share	VERB
ijtc-1522	271	14	proportionally	proportionally	ADV
ijtc-1522	271	15	among	among	ADP
ijtc-1522	271	16	individuals	individual	NOUN
ijtc-1522	271	17	and	and	CCONJ
ijtc-1522	271	18	businesses	business	NOUN
ijtc-1522	271	19	.	.	PUNCT
ijtc-1522	272	1	the	the	DET
ijtc-1522	272	2	new	new	ADJ
ijtc-1522	272	3	system	system	NOUN
ijtc-1522	272	4	also	also	ADV
ijtc-1522	272	5	requires	require	VERB
ijtc-1522	272	6	the	the	DET
ijtc-1522	272	7	au	au	NOUN
ijtc-1522	272	8	to	to	PART
ijtc-1522	272	9	prioritise	prioritise	VERB
ijtc-1522	272	10	tax	tax	NOUN
ijtc-1522	272	11	harmonisation	harmonisation	NOUN
ijtc-1522	272	12	efforts	effort	NOUN
ijtc-1522	272	13	and	and	CCONJ
ijtc-1522	272	14	foster	foster	ADJ
ijtc-1522	272	15	cooperation	cooperation	NOUN
ijtc-1522	272	16	to	to	PART
ijtc-1522	272	17	promote	promote	VERB
ijtc-1522	272	18	cross	cross	ADJ
ijtc-1522	272	19	-	-	ADJ
ijtc-1522	272	20	border	border	ADJ
ijtc-1522	272	21	trade	trade	NOUN
ijtc-1522	272	22	and	and	CCONJ
ijtc-1522	272	23	investment	investment	NOUN
ijtc-1522	272	24	.	.	PUNCT
ijtc-1522	273	1	the	the	DET
ijtc-1522	273	2	current	current	ADJ
ijtc-1522	273	3	research	research	NOUN
ijtc-1522	273	4	has	have	AUX
ijtc-1522	273	5	contributed	contribute	VERB
ijtc-1522	273	6	to	to	ADP
ijtc-1522	273	7	the	the	DET
ijtc-1522	273	8	body	body	NOUN
ijtc-1522	273	9	of	of	ADP
ijtc-1522	273	10	knowledge	knowledge	NOUN
ijtc-1522	273	11	by	by	ADP
ijtc-1522	273	12	suggesting	suggest	VERB
ijtc-1522	273	13	a	a	DET
ijtc-1522	273	14	new	new	ADJ
ijtc-1522	273	15	tax	tax	NOUN
ijtc-1522	273	16	system	system	NOUN
ijtc-1522	273	17	that	that	PRON
ijtc-1522	273	18	may	may	AUX
ijtc-1522	273	19	encourage	encourage	VERB
ijtc-1522	273	20	tax	tax	NOUN
ijtc-1522	273	21	harmonisation	harmonisation	NOUN
ijtc-1522	273	22	in	in	ADP
ijtc-1522	273	23	the	the	DET
ijtc-1522	273	24	au	au	PROPN
ijtc-1522	273	25	.	.	PUNCT
ijtc-1522	274	1	a	a	DET
ijtc-1522	274	2	similar	similar	ADJ
ijtc-1522	274	3	study	study	NOUN
ijtc-1522	274	4	may	may	AUX
ijtc-1522	274	5	be	be	AUX
ijtc-1522	274	6	conducted	conduct	VERB
ijtc-1522	274	7	in	in	ADP
ijtc-1522	274	8	other	other	ADJ
ijtc-1522	274	9	african	african	ADJ
ijtc-1522	274	10	economic	economic	ADJ
ijtc-1522	274	11	integrations	integration	NOUN
ijtc-1522	274	12	using	use	VERB
ijtc-1522	274	13	a	a	DET
ijtc-1522	274	14	quantitative	quantitative	ADJ
ijtc-1522	274	15	methodology	methodology	NOUN
ijtc-1522	274	16	to	to	PART
ijtc-1522	274	17	validate	validate	VERB
ijtc-1522	274	18	the	the	DET
ijtc-1522	274	19	current	current	ADJ
ijtc-1522	274	20	research	research	NOUN
ijtc-1522	274	21	findings	finding	NOUN
ijtc-1522	274	22	.	.	PUNCT
ijtc-1522	275	1	reference	reference	NOUN
ijtc-1522	275	2	adelakun	adelakun	PROPN
ijtc-1522	275	3	,	,	PUNCT
ijtc-1522	275	4	b.o	b.o	PROPN
ijtc-1522	275	5	.	.	PROPN
ijtc-1522	275	6	,	,	PUNCT
ijtc-1522	275	7	nembe	nembe	NOUN
ijtc-1522	275	8	,	,	PUNCT
ijtc-1522	275	9	j.k	j.k	PROPN
ijtc-1522	275	10	.	.	PROPN
ijtc-1522	275	11	,	,	PUNCT
ijtc-1522	275	12	oguejiofor	oguejiofor	PROPN
ijtc-1522	275	13	,	,	PUNCT
ijtc-1522	275	14	b.b	b.b	PROPN
ijtc-1522	275	15	.	.	PROPN
ijtc-1522	275	16	,	,	PUNCT
ijtc-1522	275	17	akpuokwe	akpuokwe	NOUN
ijtc-1522	275	18	,	,	PUNCT
ijtc-1522	275	19	c.u	c.u	PROPN
ijtc-1522	275	20	.	.	PROPN
ijtc-1522	275	21	,	,	PUNCT
ijtc-1522	275	22	&	&	CCONJ
ijtc-1522	275	23	bakare	bakare	PROPN
ijtc-1522	275	24	,	,	PUNCT
ijtc-1522	275	25	s.s	s.s	PROPN
ijtc-1522	275	26	.	.	PROPN
ijtc-1522	275	27	2024	2024	NUM
ijtc-1522	275	28	.	.	PUNCT
ijtc-1522	276	1	legal	legal	ADJ
ijtc-1522	276	2	frameworks	framework	NOUN
ijtc-1522	276	3	and	and	CCONJ
ijtc-1522	276	4	tax	tax	NOUN
ijtc-1522	276	5	compliance	compliance	NOUN
ijtc-1522	276	6	in	in	ADP
ijtc-1522	276	7	the	the	DET
ijtc-1522	276	8	digital	digital	ADJ
ijtc-1522	276	9	economy	economy	NOUN
ijtc-1522	276	10	:	:	PUNCT
ijtc-1522	276	11	a	a	DET
ijtc-1522	276	12	finance	finance	NOUN
ijtc-1522	276	13	perspective	perspective	NOUN
ijtc-1522	276	14	.	.	PUNCT
ijtc-1522	277	1	engineering	engineering	NOUN
ijtc-1522	277	2	science	science	PROPN
ijtc-1522	277	3	&	&	CCONJ
ijtc-1522	277	4	technology	technology	PROPN
ijtc-1522	277	5	journal	journal	NOUN
ijtc-1522	277	6	,	,	PUNCT
ijtc-1522	277	7	5	5	NUM
ijtc-1522	277	8	(	(	PUNCT
ijtc-1522	277	9	3	3	NUM
ijtc-1522	277	10	):	):	PUNCT
ijtc-1522	277	11	844	844	NUM
ijtc-1522	277	12	-	-	SYM
ijtc-1522	277	13	853	853	NUM
ijtc-1522	277	14	.	.	PUNCT
ijtc-1522	278	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	VERB
ijtc-1522	278	2	determination	determination	NOUN
ijtc-1522	278	3	of	of	ADP
ijtc-1522	278	4	tax	tax	NOUN
ijtc-1522	278	5	system	system	NOUN
ijtc-1522	278	6	for	for	ADP
ijtc-1522	278	7	corporate	corporate	ADJ
ijtc-1522	278	8	income	income	NOUN
ijtc-1522	278	9	tax	tax	NOUN
ijtc-1522	278	10	harmonisation	harmonisation	NOUN
ijtc-1522	278	11	of	of	ADP
ijtc-1522	278	12	african	african	PROPN
ijtc-1522	278	13	union	union	PROPN
ijtc-1522	278	14	chiromo	chiromo	NOUN
ijtc-1522	278	15	and	and	CCONJ
ijtc-1522	278	16	schutte	schutte	NOUN
ijtc-1522	278	17	966	966	NUM
ijtc-1522	278	18	|	|	ADV
ijtc-1522	278	19	ilomata	ilomata	PROPN
ijtc-1522	278	20	international	international	ADJ
ijtc-1522	278	21	journal	journal	NOUN
ijtc-1522	278	22	of	of	ADP
ijtc-1522	278	23	tax	tax	PROPN
ijtc-1522	278	24	&	&	CCONJ
ijtc-1522	278	25	accounting	account	VERB
ijtc-1522	278	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	278	27	african	african	ADJ
ijtc-1522	278	28	tax	tax	PROPN
ijtc-1522	278	29	administration	administration	PROPN
ijtc-1522	278	30	forum	forum	PROPN
ijtc-1522	278	31	(	(	PUNCT
ijtc-1522	278	32	ataf	ataf	ADV
ijtc-1522	278	33	)	)	PUNCT
ijtc-1522	278	34	.	.	PUNCT
ijtc-1522	279	1	(	(	PUNCT
ijtc-1522	279	2	2020	2020	NUM
ijtc-1522	279	3	)	)	PUNCT
ijtc-1522	279	4	.	.	PUNCT
ijtc-1522	280	1	4th	4th	ADJ
ijtc-1522	280	2	high	high	ADJ
ijtc-1522	280	3	-	-	PUNCT
ijtc-1522	280	4	level	level	NOUN
ijtc-1522	280	5	tax	tax	NOUN
ijtc-1522	280	6	policy	policy	NOUN
ijtc-1522	280	7	dialogue	dialogue	NOUN
ijtc-1522	280	8	:	:	PUNCT
ijtc-1522	280	9	a	a	DET
ijtc-1522	280	10	collaboration	collaboration	NOUN
ijtc-1522	280	11	between	between	ADP
ijtc-1522	280	12	the	the	DET
ijtc-1522	280	13	african	african	ADJ
ijtc-1522	280	14	tax	tax	PROPN
ijtc-1522	280	15	administration	administration	PROPN
ijtc-1522	280	16	forum	forum	PROPN
ijtc-1522	280	17	and	and	CCONJ
ijtc-1522	280	18	the	the	DET
ijtc-1522	280	19	african	african	PROPN
ijtc-1522	280	20	union	union	PROPN
ijtc-1522	280	21	commission	commission	PROPN
ijtc-1522	280	22	.	.	PUNCT
ijtc-1522	281	1	taxing	tax	VERB
ijtc-1522	281	2	rights	right	NOUN
ijtc-1522	281	3	for	for	ADP
ijtc-1522	281	4	africa	africa	PROPN
ijtc-1522	281	5	in	in	ADP
ijtc-1522	281	6	the	the	DET
ijtc-1522	281	7	new	new	ADJ
ijtc-1522	281	8	world	world	NOUN
ijtc-1522	281	9	&	&	CCONJ
ijtc-1522	281	10	effects	effect	NOUN
ijtc-1522	281	11	of	of	ADP
ijtc-1522	281	12	covid-19	covid-19	PROPN
ijtc-1522	281	13	:	:	PUNCT
ijtc-1522	281	14	the	the	DET
ijtc-1522	281	15	role	role	NOUN
ijtc-1522	281	16	of	of	ADP
ijtc-1522	281	17	tax	tax	NOUN
ijtc-1522	281	18	policymakers	policymaker	NOUN
ijtc-1522	281	19	&	&	CCONJ
ijtc-1522	281	20	tax	tax	NOUN
ijtc-1522	281	21	administrators	administrators	PROPN
ijtc-1522	281	22	.	.	PUNCT
ijtc-1522	281	23	https://www.ataftax.org/4th-high-level-taxpolicy-dialogue-a-collaboration-between-the-african-tax-administration-forum-and-theafrican-union-commission	https://www.ataftax.org/4th-high-level-taxpolicy-dialogue-a-collaboration-between-the-african-tax-administration-forum-and-theafrican-union-commission	PROPN
ijtc-1522	281	24	.	.	PUNCT
ijtc-1522	282	1	alworth	alworth	PROPN
ijtc-1522	282	2	,	,	PUNCT
ijtc-1522	282	3	j.	j.	PROPN
ijtc-1522	282	4	(	(	PUNCT
ijtc-1522	282	5	1998	1998	NUM
ijtc-1522	282	6	)	)	PUNCT
ijtc-1522	282	7	.	.	PUNCT
ijtc-1522	283	1	taxation	taxation	NOUN
ijtc-1522	283	2	and	and	CCONJ
ijtc-1522	283	3	integrated	integrate	VERB
ijtc-1522	283	4	financial	financial	ADJ
ijtc-1522	283	5	markets	market	NOUN
ijtc-1522	283	6	:	:	PUNCT
ijtc-1522	283	7	the	the	DET
ijtc-1522	283	8	challenges	challenge	NOUN
ijtc-1522	283	9	of	of	ADP
ijtc-1522	283	10	derivatives	derivative	NOUN
ijtc-1522	283	11	and	and	CCONJ
ijtc-1522	283	12	other	other	ADJ
ijtc-1522	283	13	financial	financial	ADJ
ijtc-1522	283	14	innovations	innovation	NOUN
ijtc-1522	283	15	.	.	PUNCT
ijtc-1522	284	1	international	international	ADJ
ijtc-1522	284	2	tax	tax	NOUN
ijtc-1522	284	3	and	and	CCONJ
ijtc-1522	284	4	public	public	ADJ
ijtc-1522	284	5	finance	finance	NOUN
ijtc-1522	284	6	,	,	PUNCT
ijtc-1522	284	7	(	(	PUNCT
ijtc-1522	284	8	5	5	NUM
ijtc-1522	284	9	)	)	PUNCT
ijtc-1522	284	10	,	,	PUNCT
ijtc-1522	284	11	507–34	507–34	NUM
ijtc-1522	284	12	.	.	PUNCT
ijtc-1522	284	13	asiedu	asiedu	PROPN
ijtc-1522	284	14	,	,	PUNCT
ijtc-1522	284	15	e.	e.	PROPN
ijtc-1522	284	16	(	(	PUNCT
ijtc-1522	284	17	2002	2002	NUM
ijtc-1522	284	18	)	)	PUNCT
ijtc-1522	284	19	.	.	PUNCT
ijtc-1522	285	1	on	on	ADP
ijtc-1522	285	2	the	the	DET
ijtc-1522	285	3	determinants	determinant	NOUN
ijtc-1522	285	4	of	of	ADP
ijtc-1522	285	5	foreign	foreign	ADJ
ijtc-1522	285	6	direct	direct	ADJ
ijtc-1522	285	7	investment	investment	NOUN
ijtc-1522	285	8	to	to	ADP
ijtc-1522	285	9	developing	develop	VERB
ijtc-1522	285	10	countries	country	NOUN
ijtc-1522	285	11	:	:	PUNCT
ijtc-1522	285	12	is	be	AUX
ijtc-1522	285	13	africa	africa	PROPN
ijtc-1522	285	14	different	different	ADJ
ijtc-1522	285	15	?	?	PUNCT
ijtc-1522	286	1	world	world	NOUN
ijtc-1522	286	2	development	development	NOUN
ijtc-1522	286	3	,	,	PUNCT
ijtc-1522	286	4	30	30	NUM
ijtc-1522	286	5	(	(	PUNCT
ijtc-1522	286	6	1	1	NUM
ijtc-1522	286	7	)	)	PUNCT
ijtc-1522	286	8	,	,	PUNCT
ijtc-1522	286	9	107	107	NUM
ijtc-1522	286	10	-	-	SYM
ijtc-1522	286	11	119	119	NUM
ijtc-1522	286	12	.	.	PUNCT
ijtc-1522	286	13	auxiliar	auxiliar	PROPN
ijtc-1522	286	14	,	,	PUNCT
ijtc-1522	286	15	f.	f.	PROPN
ijtc-1522	286	16	(	(	PUNCT
ijtc-1522	286	17	2005	2005	NUM
ijtc-1522	286	18	)	)	PUNCT
ijtc-1522	286	19	.	.	PUNCT
ijtc-1522	287	1	corporation	corporation	NOUN
ijtc-1522	287	2	tax	tax	NOUN
ijtc-1522	287	3	systems	system	NOUN
ijtc-1522	287	4	in	in	ADP
ijtc-1522	287	5	the	the	DET
ijtc-1522	287	6	eu	eu	PROPN
ijtc-1522	287	7	.	.	PROPN
ijtc-1522	287	8	instituto	instituto	PROPN
ijtc-1522	287	9	superior	superior	PROPN
ijtc-1522	287	10	de	de	PROPN
ijtc-1522	287	11	genstao	genstao	PROPN
ijtc-1522	287	12	.	.	PUNCT
ijtc-1522	288	1	https://www.isg.pt/wp-content/uploads/2021/02/2_5_teixeira-gloria-2000corporation-tax-systems-in-the-eu-isg-revista-fiscalidade-no-2.pdf	https://www.isg.pt/wp-content/uploads/2021/02/2_5_teixeira-gloria-2000corporation-tax-systems-in-the-eu-isg-revista-fiscalidade-no-2.pdf	PROPN
ijtc-1522	288	2	.	.	PUNCT
ijtc-1522	288	3	banderlipe	banderlipe	PROPN
ijtc-1522	288	4	,	,	PUNCT
ijtc-1522	288	5	m.s	m.s	PROPN
ijtc-1522	288	6	.	.	PROPN
ijtc-1522	288	7	(	(	PUNCT
ijtc-1522	288	8	2015	2015	NUM
ijtc-1522	288	9	)	)	PUNCT
ijtc-1522	288	10	.	.	PUNCT
ijtc-1522	289	1	towards	towards	ADP
ijtc-1522	289	2	a	a	DET
ijtc-1522	289	3	coordinated	coordinated	ADJ
ijtc-1522	289	4	taxation	taxation	NOUN
ijtc-1522	289	5	policy	policy	NOUN
ijtc-1522	289	6	in	in	ADP
ijtc-1522	289	7	an	an	DET
ijtc-1522	289	8	integrated	integrate	VERB
ijtc-1522	289	9	asean	asean	ADJ
ijtc-1522	289	10	regime	regime	NOUN
ijtc-1522	289	11	.	.	PUNCT
ijtc-1522	290	1	asia	asia	PROPN
ijtc-1522	290	2	-	-	PUNCT
ijtc-1522	290	3	pacific	pacific	ADJ
ijtc-1522	290	4	social	social	ADJ
ijtc-1522	290	5	science	science	PROPN
ijtc-1522	290	6	review	review	NOUN
ijtc-1522	290	7	,	,	PUNCT
ijtc-1522	290	8	15	15	NUM
ijtc-1522	290	9	(	(	PUNCT
ijtc-1522	290	10	2	2	NUM
ijtc-1522	290	11	)	)	PUNCT
ijtc-1522	290	12	,	,	PUNCT
ijtc-1522	290	13	176	176	NUM
ijtc-1522	290	14	-	-	SYM
ijtc-1522	290	15	186	186	NUM
ijtc-1522	290	16	.	.	PUNCT
ijtc-1522	291	1	bett	bett	PROPN
ijtc-1522	291	2	,	,	PUNCT
ijtc-1522	291	3	j.k	j.k	PROPN
ijtc-1522	291	4	.	.	PROPN
ijtc-1522	291	5	(	(	PUNCT
ijtc-1522	291	6	2016	2016	NUM
ijtc-1522	291	7	)	)	PUNCT
ijtc-1522	291	8	.	.	PUNCT
ijtc-1522	292	1	income	income	NOUN
ijtc-1522	292	2	tax	tax	NOUN
ijtc-1522	292	3	in	in	ADP
ijtc-1522	292	4	the	the	DET
ijtc-1522	292	5	east	east	ADJ
ijtc-1522	292	6	african	african	ADJ
ijtc-1522	292	7	community	community	NOUN
ijtc-1522	292	8	:	:	PUNCT
ijtc-1522	292	9	a	a	DET
ijtc-1522	292	10	case	case	NOUN
ijtc-1522	292	11	for	for	ADP
ijtc-1522	292	12	harmonising	harmonise	VERB
ijtc-1522	292	13	and	and	CCONJ
ijtc-1522	292	14	consolidating	consolidate	VERB
ijtc-1522	292	15	policy	policy	NOUN
ijtc-1522	292	16	and	and	CCONJ
ijtc-1522	292	17	law	law	NOUN
ijtc-1522	292	18	focusing	focus	VERB
ijtc-1522	292	19	on	on	ADP
ijtc-1522	292	20	corporate	corporate	ADJ
ijtc-1522	292	21	income	income	NOUN
ijtc-1522	292	22	taxation	taxation	NOUN
ijtc-1522	292	23	.	.	PUNCT
ijtc-1522	293	1	university	university	NOUN
ijtc-1522	293	2	of	of	ADP
ijtc-1522	293	3	nairobi	nairobi	PROPN
ijtc-1522	293	4	(	(	PUNCT
ijtc-1522	293	5	phd	phd	NOUN
ijtc-1522	293	6	thesis	thesis	NOUN
ijtc-1522	293	7	)	)	PUNCT
ijtc-1522	293	8	.	.	PUNCT
ijtc-1522	294	1	available	available	ADJ
ijtc-1522	294	2	at	at	ADP
ijtc-1522	294	3	https://erepository.uonbi.ac.ke/handle/11295/97629	https://erepository.uonbi.ac.ke/handle/11295/97629	NUM
ijtc-1522	294	4	boadway	boadway	NOUN
ijtc-1522	294	5	,	,	PUNCT
ijtc-1522	294	6	r.	r.	PROPN
ijtc-1522	294	7	,	,	PUNCT
ijtc-1522	294	8	&	&	CCONJ
ijtc-1522	294	9	bruce	bruce	PROPN
ijtc-1522	294	10	,	,	PUNCT
ijtc-1522	294	11	n.	n.	PROPN
ijtc-1522	294	12	(	(	PUNCT
ijtc-1522	294	13	1992	1992	NUM
ijtc-1522	294	14	)	)	PUNCT
ijtc-1522	294	15	.	.	PUNCT
ijtc-1522	295	1	problems	problem	NOUN
ijtc-1522	295	2	with	with	ADP
ijtc-1522	295	3	integrating	integrate	VERB
ijtc-1522	295	4	corporate	corporate	ADJ
ijtc-1522	295	5	and	and	CCONJ
ijtc-1522	295	6	personal	personal	ADJ
ijtc-1522	295	7	income	income	NOUN
ijtc-1522	295	8	taxes	taxis	NOUN
ijtc-1522	295	9	in	in	ADP
ijtc-1522	295	10	an	an	DET
ijtc-1522	295	11	open	open	ADJ
ijtc-1522	295	12	economy	economy	NOUN
ijtc-1522	295	13	.	.	PUNCT
ijtc-1522	296	1	journal	journal	NOUN
ijtc-1522	296	2	of	of	ADP
ijtc-1522	296	3	public	public	ADJ
ijtc-1522	296	4	economics	economic	NOUN
ijtc-1522	296	5	,	,	PUNCT
ijtc-1522	296	6	48	48	NUM
ijtc-1522	296	7	,	,	PUNCT
ijtc-1522	296	8	39	39	NUM
ijtc-1522	296	9	-	-	SYM
ijtc-1522	296	10	66	66	NUM
ijtc-1522	296	11	.	.	PUNCT
ijtc-1522	297	1	bond	bond	NOUN
ijtc-1522	297	2	,	,	PUNCT
ijtc-1522	297	3	s.	s.	PROPN
ijtc-1522	297	4	,	,	PUNCT
ijtc-1522	297	5	chennells	chennell	NOUN
ijtc-1522	297	6	,	,	PUNCT
ijtc-1522	297	7	l.	l.	PROPN
ijtc-1522	297	8	,	,	PUNCT
ijtc-1522	297	9	michael	michael	PROPN
ijtc-1522	297	10	,	,	PUNCT
ijtc-1522	297	11	d.	d.	PROPN
ijtc-1522	297	12	,	,	PUNCT
ijtc-1522	297	13	malcolm	malcolm	PROPN
ijtc-1522	297	14	,	,	PUNCT
ijtc-1522	297	15	g.	g.	PROPN
ijtc-1522	297	16	,	,	PUNCT
ijtc-1522	297	17	&	&	CCONJ
ijtc-1522	297	18	edward	edward	PROPN
ijtc-1522	297	19	,	,	PUNCT
ijtc-1522	297	20	t.	t.	PROPN
ijtc-1522	297	21	(	(	PUNCT
ijtc-1522	297	22	2000	2000	NUM
ijtc-1522	297	23	)	)	PUNCT
ijtc-1522	297	24	.	.	PUNCT
ijtc-1522	298	1	corporate	corporate	ADJ
ijtc-1522	298	2	tax	tax	NOUN
ijtc-1522	298	3	harmonisation	harmonisation	NOUN
ijtc-1522	298	4	in	in	ADP
ijtc-1522	298	5	europe	europe	PROPN
ijtc-1522	298	6	:	:	PUNCT
ijtc-1522	298	7	a	a	DET
ijtc-1522	298	8	guide	guide	NOUN
ijtc-1522	298	9	to	to	ADP
ijtc-1522	298	10	the	the	DET
ijtc-1522	298	11	debate	debate	NOUN
ijtc-1522	298	12	,	,	PUNCT
ijtc-1522	298	13	ifs	ifs	PROPN
ijtc-1522	298	14	report	report	PROPN
ijtc-1522	298	15	,	,	PUNCT
ijtc-1522	298	16	no	no	INTJ
ijtc-1522	298	17	.	.	PUNCT
ijtc-1522	298	18	r63	r63	NOUN
ijtc-1522	298	19	,	,	PUNCT
ijtc-1522	298	20	isbn	isbn	ADJ
ijtc-1522	298	21	978	978	NUM
ijtc-1522	298	22	-	-	SYM
ijtc-1522	298	23	187335	187335	NUM
ijtc-1522	298	24	-	-	PUNCT
ijtc-1522	298	25	796	796	NUM
ijtc-1522	298	26	-	-	SYM
ijtc-1522	298	27	5	5	NUM
ijtc-1522	298	28	.	.	PUNCT
ijtc-1522	298	29	institute	institute	NOUN
ijtc-1522	298	30	for	for	ADP
ijtc-1522	298	31	fiscal	fiscal	ADJ
ijtc-1522	298	32	studies	study	NOUN
ijtc-1522	298	33	(	(	PUNCT
ijtc-1522	298	34	ifs	ifs	PROPN
ijtc-1522	298	35	)	)	PUNCT
ijtc-1522	298	36	,	,	PUNCT
ijtc-1522	298	37	london	london	PROPN
ijtc-1522	298	38	.	.	PUNCT
ijtc-1522	299	1	http://dx.doi.org/10.1920/re.ifs.2000.0063	http://dx.doi.org/10.1920/re.ifs.2000.0063	PROPN
ijtc-1522	299	2	.	.	PROPN
ijtc-1522	299	3	bulgac	bulgac	PROPN
ijtc-1522	299	4	,	,	PUNCT
ijtc-1522	299	5	c.	c.	PROPN
ijtc-1522	299	6	(	(	PUNCT
ijtc-1522	299	7	2024	2024	NUM
ijtc-1522	299	8	)	)	PUNCT
ijtc-1522	299	9	.	.	PUNCT
ijtc-1522	300	1	investment	investment	NOUN
ijtc-1522	300	2	income	income	NOUN
ijtc-1522	300	3	-	-	PUNCT
ijtc-1522	300	4	regulations	regulation	NOUN
ijtc-1522	300	5	in	in	ADP
ijtc-1522	300	6	national	national	ADJ
ijtc-1522	300	7	and	and	CCONJ
ijtc-1522	300	8	international	international	ADJ
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ijtc-1522	301	2	,	,	PUNCT
ijtc-1522	301	3	3	3	NUM
ijtc-1522	301	4	(	(	PUNCT
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ijtc-1522	301	9	18	18	NUM
ijtc-1522	301	10	.	.	PUNCT
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ijtc-1522	302	3	twum	twum	NOUN
ijtc-1522	302	4	,	,	PUNCT
ijtc-1522	302	5	e.	e.	PROPN
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ijtc-1522	302	8	,	,	PUNCT
ijtc-1522	302	9	d.	d.	PROPN
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ijtc-1522	302	12	,	,	PUNCT
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ijtc-1522	302	14	(	(	PUNCT
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ijtc-1522	303	5	costs	cost	NOUN
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ijtc-1522	307	9	(	(	PUNCT
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ijtc-1522	308	4	,	,	PUNCT
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ijtc-1522	308	8	,	,	PUNCT
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ijtc-1522	320	15	?	?	PUNCT
ijtc-1522	321	1	international	international	ADJ
ijtc-1522	321	2	tax	tax	NOUN
ijtc-1522	321	3	and	and	CCONJ
ijtc-1522	321	4	public	public	ADJ
ijtc-1522	321	5	finance	finance	NOUN
ijtc-1522	321	6	,	,	PUNCT
ijtc-1522	321	7	25	25	NUM
ijtc-1522	321	8	(	(	PUNCT
ijtc-1522	321	9	3	3	NUM
ijtc-1522	321	10	)	)	PUNCT
ijtc-1522	321	11	,	,	PUNCT
ijtc-1522	321	12	808840	808840	NUM
ijtc-1522	321	13	.	.	PUNCT
ijtc-1522	322	1	conconi	conconi	PROPN
ijtc-1522	322	2	,	,	PUNCT
ijtc-1522	322	3	p.	p.	NOUN
ijtc-1522	322	4	,	,	PUNCT
ijtc-1522	322	5	perroni	perroni	NOUN
ijtc-1522	322	6	,	,	PUNCT
ijtc-1522	322	7	c.	c.	PROPN
ijtc-1522	322	8	,	,	PUNCT
ijtc-1522	322	9	&	&	CCONJ
ijtc-1522	322	10	riezman	riezman	NOUN
ijtc-1522	322	11	,	,	PUNCT
ijtc-1522	322	12	r.	r.	PROPN
ijtc-1522	322	13	(	(	PUNCT
ijtc-1522	322	14	2008	2008	NUM
ijtc-1522	322	15	)	)	PUNCT
ijtc-1522	322	16	.	.	PUNCT
ijtc-1522	323	1	is	be	AUX
ijtc-1522	323	2	partial	partial	ADJ
ijtc-1522	323	3	tax	tax	NOUN
ijtc-1522	323	4	harmonisation	harmonisation	NOUN
ijtc-1522	323	5	desirable	desirable	ADJ
ijtc-1522	323	6	?	?	PUNCT
ijtc-1522	324	1	journal	journal	NOUN
ijtc-1522	324	2	of	of	ADP
ijtc-1522	324	3	public	public	ADJ
ijtc-1522	324	4	economics	economic	NOUN
ijtc-1522	324	5	,	,	PUNCT
ijtc-1522	324	6	(	(	PUNCT
ijtc-1522	324	7	92	92	NUM
ijtc-1522	324	8	)	)	PUNCT
ijtc-1522	324	9	,	,	PUNCT
ijtc-1522	324	10	254–267	254–267	NUM
ijtc-1522	324	11	.	.	PUNCT
ijtc-1522	325	1	davis	davis	PROPN
ijtc-1522	325	2	tax	tax	PROPN
ijtc-1522	325	3	committee	committee	PROPN
ijtc-1522	325	4	(	(	PUNCT
ijtc-1522	325	5	dtc	dtc	PROPN
ijtc-1522	325	6	)	)	PUNCT
ijtc-1522	325	7	.	.	PUNCT
ijtc-1522	326	1	(	(	PUNCT
ijtc-1522	326	2	2018	2018	NUM
ijtc-1522	326	3	)	)	PUNCT
ijtc-1522	326	4	.	.	PUNCT
ijtc-1522	327	1	report	report	NOUN
ijtc-1522	327	2	on	on	ADP
ijtc-1522	327	3	the	the	DET
ijtc-1522	327	4	efficiency	efficiency	NOUN
ijtc-1522	327	5	of	of	ADP
ijtc-1522	327	6	south	south	PROPN
ijtc-1522	327	7	africa	africa	PROPN
ijtc-1522	327	8	's	's	PART
ijtc-1522	327	9	corporate	corporate	ADJ
ijtc-1522	327	10	income	income	NOUN
ijtc-1522	327	11	tax	tax	NOUN
ijtc-1522	327	12	system	system	NOUN
ijtc-1522	327	13	.	.	PUNCT
ijtc-1522	328	1	https://www.taxcom.org.za/docs/20180411%20final%20dtc%20cit%20report%2	https://www.taxcom.org.za/docs/20180411%20final%20dtc%20cit%20report%2	NUM
ijtc-1522	328	2	0-%20to%20minister.pdf	0-%20to%20minister.pdf	NUM
ijtc-1522	328	3	.	.	PUNCT
ijtc-1522	329	1	de	de	X
ijtc-1522	329	2	mooij	mooij	PROPN
ijtc-1522	329	3	.	.	PUNCT
ijtc-1522	330	1	r.	r.	PROPN
ijtc-1522	330	2	,	,	PUNCT
ijtc-1522	330	3	klemm	klemm	NOUN
ijtc-1522	330	4	,	,	PUNCT
ijtc-1522	330	5	a	a	PRON
ijtc-1522	330	6	&	&	CCONJ
ijtc-1522	330	7	perry	perry	PROPN
ijtc-1522	330	8	,	,	PUNCT
ijtc-1522	330	9	v.	v.	PROPN
ijtc-1522	330	10	(	(	PUNCT
ijtc-1522	330	11	2021	2021	NUM
ijtc-1522	330	12	)	)	PUNCT
ijtc-1522	330	13	.	.	PUNCT
ijtc-1522	331	1	corporate	corporate	ADJ
ijtc-1522	331	2	income	income	NOUN
ijtc-1522	331	3	taxes	taxis	NOUN
ijtc-1522	331	4	under	under	ADP
ijtc-1522	331	5	pressure	pressure	NOUN
ijtc-1522	331	6	:	:	PUNCT
ijtc-1522	331	7	why	why	SCONJ
ijtc-1522	331	8	reform	reform	NOUN
ijtc-1522	331	9	is	be	AUX
ijtc-1522	331	10	needed	need	VERB
ijtc-1522	331	11	and	and	CCONJ
ijtc-1522	331	12	how	how	SCONJ
ijtc-1522	331	13	it	it	PRON
ijtc-1522	331	14	could	could	AUX
ijtc-1522	331	15	be	be	AUX
ijtc-1522	331	16	designed	design	VERB
ijtc-1522	331	17	.	.	PUNCT
ijtc-1522	332	1	washington	washington	PROPN
ijtc-1522	332	2	,	,	PUNCT
ijtc-1522	332	3	dc	dc	PROPN
ijtc-1522	332	4	:	:	PUNCT
ijtc-1522	332	5	international	international	ADJ
ijtc-1522	332	6	monetary	monetary	ADJ
ijtc-1522	332	7	fund	fund	PROPN
ijtc-1522	332	8	.	.	PUNCT
ijtc-1522	333	1	https://www.elibrary.imf.org/display/book/9781513511771/9781513511771.xml?code	https://www.elibrary.imf.org/display/book/9781513511771/9781513511771.xml?code	NOUN
ijtc-1522	334	1	=	=	NOUN
ijtc-1522	334	2	imf.org	imf.org	X
ijtc-1522	334	3	.	.	PUNCT
ijtc-1522	335	1	devereux	devereux	PROPN
ijtc-1522	335	2	,	,	PUNCT
ijtc-1522	335	3	m.	m.	PROPN
ijtc-1522	335	4	p.	p.	PROPN
ijtc-1522	335	5	,	,	PUNCT
ijtc-1522	335	6	&	&	CCONJ
ijtc-1522	335	7	sørensen	sørensen	PROPN
ijtc-1522	335	8	,	,	PUNCT
ijtc-1522	335	9	p.	p.	PROPN
ijtc-1522	335	10	b.	b.	PROPN
ijtc-1522	335	11	(	(	PUNCT
ijtc-1522	335	12	2006	2006	NUM
ijtc-1522	335	13	)	)	PUNCT
ijtc-1522	335	14	.	.	PUNCT
ijtc-1522	336	1	the	the	DET
ijtc-1522	336	2	corporate	corporate	ADJ
ijtc-1522	336	3	income	income	NOUN
ijtc-1522	336	4	tax	tax	NOUN
ijtc-1522	336	5	:	:	PUNCT
ijtc-1522	336	6	international	international	ADJ
ijtc-1522	336	7	trends	trend	NOUN
ijtc-1522	336	8	and	and	CCONJ
ijtc-1522	336	9	options	option	NOUN
ijtc-1522	336	10	for	for	ADP
ijtc-1522	336	11	fundamental	fundamental	ADJ
ijtc-1522	336	12	reform	reform	NOUN
ijtc-1522	336	13	.	.	PUNCT
ijtc-1522	337	1	economic	economic	ADJ
ijtc-1522	337	2	paper	paper	NOUN
ijtc-1522	337	3	.	.	PUNCT
ijtc-1522	338	1	https://ec.europa.eu/economy_finance/publications/pages/publication530_en.pdf	https://ec.europa.eu/economy_finance/publications/pages/publication530_en.pdf	PROPN
ijtc-1522	338	2	.	.	PUNCT
ijtc-1522	338	3	dharmapala	dharmapala	PROPN
ijtc-1522	338	4	,	,	PUNCT
ijtc-1522	338	5	d.	d.	PROPN
ijtc-1522	338	6	(	(	PUNCT
ijtc-1522	338	7	2016	2016	NUM
ijtc-1522	338	8	)	)	PUNCT
ijtc-1522	338	9	.	.	PUNCT
ijtc-1522	339	1	the	the	DET
ijtc-1522	339	2	economics	economic	NOUN
ijtc-1522	339	3	of	of	ADP
ijtc-1522	339	4	corporate	corporate	ADJ
ijtc-1522	339	5	and	and	CCONJ
ijtc-1522	339	6	business	business	NOUN
ijtc-1522	339	7	tax	tax	NOUN
ijtc-1522	339	8	reform	reform	NOUN
ijtc-1522	339	9	.	.	PUNCT
ijtc-1522	340	1	coase	coase	PROPN
ijtc-1522	340	2	-	-	PUNCT
ijtc-1522	340	3	sandor	sandor	PROPN
ijtc-1522	340	4	.	.	PUNCT
ijtc-1522	341	1	working	working	PROPN
ijtc-1522	341	2	paper	paper	NOUN
ijtc-1522	341	3	series	series	NOUN
ijtc-1522	341	4	in	in	ADP
ijtc-1522	341	5	law	law	NOUN
ijtc-1522	341	6	and	and	CCONJ
ijtc-1522	341	7	economics	economic	NOUN
ijtc-1522	341	8	,	,	PUNCT
ijtc-1522	341	9	no	no	INTJ
ijtc-1522	341	10	.	.	PUNCT
ijtc-1522	341	11	757	757	PROPN
ijtc-1522	341	12	.	.	PUNCT
ijtc-1522	342	1	https://chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=2478&context=law	https://chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=2478&context=law	VERB
ijtc-1522	343	1	_	_	DET
ijtc-1522	343	2	and_economics	and_economic	NOUN
ijtc-1522	343	3	.	.	PUNCT
ijtc-1522	343	4	etter	etter	PROPN
ijtc-1522	343	5	-	-	PUNCT
ijtc-1522	343	6	phoya	phoya	PROPN
ijtc-1522	343	7	,	,	PUNCT
ijtc-1522	343	8	r.	r.	PROPN
ijtc-1522	343	9	,	,	PUNCT
ijtc-1522	343	10	&	&	CCONJ
ijtc-1522	343	11	mukumba	mukumba	ADJ
ijtc-1522	343	12	,	,	PUNCT
ijtc-1522	343	13	c.	c.	NOUN
ijtc-1522	343	14	(	(	PUNCT
ijtc-1522	343	15	2021	2021	NUM
ijtc-1522	343	16	)	)	PUNCT
ijtc-1522	343	17	.	.	PUNCT
ijtc-1522	344	1	africa	africa	PROPN
ijtc-1522	344	2	and	and	CCONJ
ijtc-1522	344	3	the	the	DET
ijtc-1522	344	4	corrosive	corrosive	ADJ
ijtc-1522	344	5	international	international	ADJ
ijtc-1522	344	6	tax	tax	NOUN
ijtc-1522	344	7	system	system	NOUN
ijtc-1522	344	8	.	.	PUNCT
ijtc-1522	345	1	tax	tax	NOUN
ijtc-1522	345	2	justice	justice	NOUN
ijtc-1522	345	3	network	network	NOUN
ijtc-1522	345	4	.	.	PUNCT
ijtc-1522	346	1	https://taxjustice.net/2021/05/18/africa-and-the-corrosiveinternational-tax-system/	https://taxjustice.net/2021/05/18/africa-and-the-corrosiveinternational-tax-system/	PROPN
ijtc-1522	346	2	european	european	ADJ
ijtc-1522	346	3	court	court	PROPN
ijtc-1522	346	4	of	of	ADP
ijtc-1522	346	5	justice	justice	PROPN
ijtc-1522	346	6	(	(	PUNCT
ijtc-1522	346	7	ecj	ecj	PROPN
ijtc-1522	346	8	)	)	PUNCT
ijtc-1522	346	9	,	,	PUNCT
ijtc-1522	346	10	7	7	NUM
ijtc-1522	346	11	september	september	PROPN
ijtc-1522	346	12	2004	2004	NUM
ijtc-1522	346	13	,	,	PUNCT
ijtc-1522	346	14	case	case	NOUN
ijtc-1522	346	15	c-319/02	c-319/02	PROPN
ijtc-1522	346	16	,	,	PUNCT
ijtc-1522	346	17	manninen	manninen	NOUN
ijtc-1522	346	18	,	,	PUNCT
ijtc-1522	346	19	ecr	ecr	PROPN
ijtc-1522	346	20	i-7215	i-7215	PROPN
ijtc-1522	346	21	.	.	PROPN
ijtc-1522	346	22	garbarino	garbarino	PROPN
ijtc-1522	346	23	,	,	PUNCT
ijtc-1522	346	24	c.	c.	PROPN
ijtc-1522	346	25	(	(	PUNCT
ijtc-1522	346	26	2020	2020	NUM
ijtc-1522	346	27	)	)	PUNCT
ijtc-1522	346	28	.	.	PUNCT
ijtc-1522	347	1	harmonisation	harmonisation	NOUN
ijtc-1522	347	2	and	and	CCONJ
ijtc-1522	347	3	coordination	coordination	NOUN
ijtc-1522	347	4	of	of	ADP
ijtc-1522	347	5	corporate	corporate	ADJ
ijtc-1522	347	6	taxes	taxis	NOUN
ijtc-1522	347	7	in	in	ADP
ijtc-1522	347	8	the	the	DET
ijtc-1522	347	9	eu	eu	PROPN
ijtc-1522	347	10	.	.	PROPN
ijtc-1522	347	11	bocconi	bocconi	PROPN
ijtc-1522	347	12	legal	legal	ADJ
ijtc-1522	347	13	studies	study	NOUN
ijtc-1522	347	14	research	research	NOUN
ijtc-1522	347	15	paper	paper	NOUN
ijtc-1522	347	16	no	no	NOUN
ijtc-1522	347	17	.	.	PUNCT
ijtc-1522	347	18	3713087	3713087	NUM
ijtc-1522	347	19	.	.	PUNCT
ijtc-1522	348	1	http://dx.doi.org/10.2139/ssrn.3713087	http://dx.doi.org/10.2139/ssrn.3713087	X
ijtc-1522	348	2	.	.	PUNCT
ijtc-1522	349	1	gastanaga	gastanaga	PROPN
ijtc-1522	349	2	,	,	PUNCT
ijtc-1522	349	3	v.	v.	PROPN
ijtc-1522	349	4	,	,	PUNCT
ijtc-1522	349	5	nugent	nugent	PROPN
ijtc-1522	349	6	,	,	PUNCT
ijtc-1522	349	7	j.	j.	PROPN
ijtc-1522	349	8	b.	b.	PROPN
ijtc-1522	349	9	,	,	PUNCT
ijtc-1522	349	10	&	&	CCONJ
ijtc-1522	349	11	pashamova	pashamova	PROPN
ijtc-1522	349	12	,	,	PUNCT
ijtc-1522	349	13	b.	b.	PROPN
ijtc-1522	349	14	(	(	PUNCT
ijtc-1522	349	15	1998	1998	NUM
ijtc-1522	349	16	)	)	PUNCT
ijtc-1522	349	17	.	.	PUNCT
ijtc-1522	350	1	host	host	NOUN
ijtc-1522	350	2	country	country	NOUN
ijtc-1522	350	3	reforms	reform	NOUN
ijtc-1522	350	4	and	and	CCONJ
ijtc-1522	350	5	fdi	fdi	NOUN
ijtc-1522	350	6	inflows	inflow	NOUN
ijtc-1522	350	7	:	:	PUNCT
ijtc-1522	350	8	how	how	SCONJ
ijtc-1522	350	9	much	much	ADJ
ijtc-1522	350	10	difference	difference	NOUN
ijtc-1522	350	11	do	do	AUX
ijtc-1522	350	12	they	they	PRON
ijtc-1522	350	13	make	make	VERB
ijtc-1522	350	14	?	?	PUNCT
ijtc-1522	351	1	world	world	NOUN
ijtc-1522	351	2	development	development	NOUN
ijtc-1522	351	3	,	,	PUNCT
ijtc-1522	351	4	26	26	NUM
ijtc-1522	351	5	(	(	PUNCT
ijtc-1522	351	6	7	7	NUM
ijtc-1522	351	7	)	)	PUNCT
ijtc-1522	351	8	,	,	PUNCT
ijtc-1522	351	9	1299	1299	NUM
ijtc-1522	351	10	-	-	SYM
ijtc-1522	351	11	1314	1314	NUM
ijtc-1522	351	12	.	.	PUNCT
ijtc-1522	352	1	graham	graham	PROPN
ijtc-1522	352	2	,	,	PUNCT
ijtc-1522	352	3	e.	e.	PROPN
ijtc-1522	352	4	,	,	PUNCT
ijtc-1522	352	5	&	&	CCONJ
ijtc-1522	352	6	bamba	bamba	PROPN
ijtc-1522	352	7	,	,	PUNCT
ijtc-1522	352	8	m.	m.	NOUN
ijtc-1522	352	9	(	(	PUNCT
ijtc-1522	352	10	2020	2020	NUM
ijtc-1522	352	11	)	)	PUNCT
ijtc-1522	352	12	.	.	PUNCT
ijtc-1522	353	1	‘	'	PUNCT
ijtc-1522	353	2	do	do	AUX
ijtc-1522	353	3	sub	sub	ADJ
ijtc-1522	353	4	-	-	ADJ
ijtc-1522	353	5	saharan	saharan	ADJ
ijtc-1522	353	6	african	african	ADJ
ijtc-1522	353	7	countries	country	NOUN
ijtc-1522	353	8	need	need	VERB
ijtc-1522	353	9	a	a	DET
ijtc-1522	353	10	home	home	NOUN
ijtc-1522	353	11	-	-	PUNCT
ijtc-1522	353	12	grown	grow	VERB
ijtc-1522	353	13	tax	tax	NOUN
ijtc-1522	353	14	system	system	NOUN
ijtc-1522	353	15	?	?	PUNCT
ijtc-1522	353	16	’	'	PUNCT
ijtc-1522	353	17	.	.	PUNCT
ijtc-1522	354	1	world	world	PROPN
ijtc-1522	354	2	bank	bank	PROPN
ijtc-1522	354	3	blog	blog	PROPN
ijtc-1522	354	4	.	.	PUNCT
ijtc-1522	355	1	https://blogs.worldbank.org/africacan/do-subsaharanafrican-countries-need-home-grown-tax-system	https://blogs.worldbank.org/africacan/do-subsaharanafrican-countries-need-home-grown-tax-system	NOUN
ijtc-1522	355	2	.	.	PUNCT
ijtc-1522	356	1	gray	gray	PROPN
ijtc-1522	356	2	,	,	PUNCT
ijtc-1522	356	3	d.	d.	PROPN
ijtc-1522	356	4	(	(	PUNCT
ijtc-1522	356	5	2014	2014	NUM
ijtc-1522	356	6	)	)	PUNCT
ijtc-1522	356	7	.	.	PUNCT
ijtc-1522	357	1	doing	do	VERB
ijtc-1522	357	2	research	research	NOUN
ijtc-1522	357	3	in	in	ADP
ijtc-1522	357	4	the	the	DET
ijtc-1522	357	5	real	real	ADJ
ijtc-1522	357	6	world	world	NOUN
ijtc-1522	357	7	.	.	PUNCT
ijtc-1522	358	1	los	los	PROPN
ijtc-1522	358	2	angeles	angeles	PROPN
ijtc-1522	358	3	,	,	PUNCT
ijtc-1522	358	4	ca	can	AUX
ijtc-1522	358	5	:	:	PUNCT
ijtc-1522	358	6	sage	sage	VERB
ijtc-1522	358	7	.	.	PUNCT
ijtc-1522	359	1	hakelberg	hakelberg	PROPN
ijtc-1522	359	2	,	,	PUNCT
ijtc-1522	359	3	l.	l.	PROPN
ijtc-1522	359	4	(	(	PUNCT
ijtc-1522	359	5	2024	2024	NUM
ijtc-1522	359	6	)	)	PUNCT
ijtc-1522	359	7	.	.	PUNCT
ijtc-1522	360	1	forced	force	VERB
ijtc-1522	360	2	exit	exit	NOUN
ijtc-1522	360	3	from	from	ADP
ijtc-1522	360	4	the	the	DET
ijtc-1522	360	5	joint	joint	ADJ
ijtc-1522	360	6	-	-	PUNCT
ijtc-1522	360	7	decision	decision	NOUN
ijtc-1522	360	8	trap	trap	NOUN
ijtc-1522	360	9	:	:	PUNCT
ijtc-1522	360	10	us	us	PROPN
ijtc-1522	360	11	power	power	NOUN
ijtc-1522	360	12	and	and	CCONJ
ijtc-1522	360	13	the	the	DET
ijtc-1522	360	14	harmonisation	harmonisation	NOUN
ijtc-1522	360	15	of	of	ADP
ijtc-1522	360	16	company	company	NOUN
ijtc-1522	360	17	taxation	taxation	NOUN
ijtc-1522	360	18	in	in	ADP
ijtc-1522	360	19	the	the	DET
ijtc-1522	360	20	eu	eu	PROPN
ijtc-1522	360	21	.	.	PROPN
ijtc-1522	360	22	journal	journal	PROPN
ijtc-1522	360	23	of	of	ADP
ijtc-1522	360	24	european	european	ADJ
ijtc-1522	360	25	public	public	ADJ
ijtc-1522	360	26	policy	policy	NOUN
ijtc-1522	360	27	,	,	PUNCT
ijtc-1522	360	28	1	1	NUM
ijtc-1522	360	29	-	-	SYM
ijtc-1522	360	30	25	25	NUM
ijtc-1522	360	31	.	.	PUNCT
ijtc-1522	361	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omexm2m6nwu0odjjngzlmjzizgy4mzjjmjlhotqyyjzhzdq0ywnlmdjlymi1yzk4ngnlymyxotq3ngqxmzrhzmqyzjg2mdpwolq6tg	AUX
ijtc-1522	361	2	https://doi.org/10.1111/1758-5899.13456	https://doi.org/10.1111/1758-5899.13456	PROPN
ijtc-1522	361	3	https://protect.checkpoint.com/v2/___https:/www.taxcom.org.za/docs/20180411%20final%20dtc%20cit%20report%20-%20to%20minister.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2oja4nzy6nmq5owu4mjgxzdhjytmzotu5mziwmgewytc0zwiwmjk5mmu3yjg3ngyyotrhztbmotu3nmjkmdexmdrhnzfhndpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.taxcom.org.za/docs/20180411%20final%20dtc%20cit%20report%20-%20to%20minister.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2oja4nzy6nmq5owu4mjgxzdhjytmzotu5mziwmgewytc0zwiwmjk5mmu3yjg3ngyyotrhztbmotu3nmjkmdexmdrhnzfhndpwolq6tg	X
ijtc-1522	361	4	https://protect.checkpoint.com/v2/___https:/www.taxcom.org.za/docs/20180411%20final%20dtc%20cit%20report%20-%20to%20minister.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2oja4nzy6nmq5owu4mjgxzdhjytmzotu5mziwmgewytc0zwiwmjk5mmu3yjg3ngyyotrhztbmotu3nmjkmdexmdrhnzfhndpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.taxcom.org.za/docs/20180411%20final%20dtc%20cit%20report%20-%20to%20minister.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2oja4nzy6nmq5owu4mjgxzdhjytmzotu5mziwmgewytc0zwiwmjk5mmu3yjg3ngyyotrhztbmotu3nmjkmdexmdrhnzfhndpwolq6tg	NUM
ijtc-1522	361	5	https://protect.checkpoint.com/v2/___https:/www.elibrary.imf.org/display/book/9781513511771/9781513511771.xml?code=imf.org___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojlintg6yzk3mdeyztvmode2mdkyyjfmnzm4mtvmnzqwzmizytc3mmfkmzq3zjezmtbmm2m1ntkyzja2mwuymtg1nwq5yzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.elibrary.imf.org/display/book/9781513511771/9781513511771.xml?code=imf.org___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojlintg6yzk3mdeyztvmode2mdkyyjfmnzm4mtvmnzqwzmizytc3mmfkmzq3zjezmtbmm2m1ntkyzja2mwuymtg1nwq5yzpwolq6tg	VERB
ijtc-1522	361	6	https://protect.checkpoint.com/v2/___https:/www.elibrary.imf.org/display/book/9781513511771/9781513511771.xml?code=imf.org___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojlintg6yzk3mdeyztvmode2mdkyyjfmnzm4mtvmnzqwzmizytc3mmfkmzq3zjezmtbmm2m1ntkyzja2mwuymtg1nwq5yzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.elibrary.imf.org/display/book/9781513511771/9781513511771.xml?code=imf.org___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojlintg6yzk3mdeyztvmode2mdkyyjfmnzm4mtvmnzqwzmizytc3mmfkmzq3zjezmtbmm2m1ntkyzja2mwuymtg1nwq5yzpwolq6tg	AUX
ijtc-1522	361	7	https://protect.checkpoint.com/v2/___https:/ec.europa.eu/economy_finance/publications/pages/publication530_en.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omzmngi6n2nhothmnthhyzzmmmy0zmjimji2ztcyntaxmte1ntdjmmvmmtezodywmmrimwvimta3nmflztq5owvmyjm4zdpwolq6tg	https://protect.checkpoint.com/v2/___https:/ec.europa.eu/economy_finance/publications/pages/publication530_en.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omzmngi6n2nhothmnthhyzzmmmy0zmjimji2ztcyntaxmte1ntdjmmvmmtezodywmmrimwvimta3nmflztq5owvmyjm4zdpwolq6tg	PROPN
ijtc-1522	361	8	https://protect.checkpoint.com/v2/___https:/chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=2478&context=law_and_economics___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojm5otq6zdgyzgfizdmzymzlztiyyzk4njc4y2njmtqzy2fmyznmnwywmme0zwnmzdk4ywewy2qxmjm5m2y5mti1mjgyotpwolq6tg	https://protect.checkpoint.com/v2/___https:/chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=2478&context=law_and_economics___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojm5otq6zdgyzgfizdmzymzlztiyyzk4njc4y2njmtqzy2fmyznmnwywmme0zwnmzdk4ywewy2qxmjm5m2y5mti1mjgyotpwolq6tg	PROPN
ijtc-1522	361	9	https://protect.checkpoint.com/v2/___https:/chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=2478&context=law_and_economics___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojm5otq6zdgyzgfizdmzymzlztiyyzk4njc4y2njmtqzy2fmyznmnwywmme0zwnmzdk4ywewy2qxmjm5m2y5mti1mjgyotpwolq6tg	https://protect.checkpoint.com/v2/___https:/chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=2478&context=law_and_economics___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojm5otq6zdgyzgfizdmzymzlztiyyzk4njc4y2njmtqzy2fmyznmnwywmme0zwnmzdk4ywewy2qxmjm5m2y5mti1mjgyotpwolq6tg	PROPN
ijtc-1522	361	10	https://protect.checkpoint.com/v2/___https:/taxjustice.net/2021/05/18/africa-and-the-corrosive-international-tax-system/___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omixyji6otqymdk5ogu5yzk4zduyytaznwqym2e5yzzjztg2yjq1mtlhmtk1mgywztbmmjdmzddlntaxywixnzeymjmxndpwolq6tg	https://protect.checkpoint.com/v2/___https:/taxjustice.net/2021/05/18/africa-and-the-corrosive-international-tax-system/___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omixyji6otqymdk5ogu5yzk4zduyytaznwqym2e5yzzjztg2yjq1mtlhmtk1mgywztbmmjdmzddlntaxywixnzeymjmxndpwolq6tg	PROPN
ijtc-1522	361	11	https://protect.checkpoint.com/v2/___https:/taxjustice.net/2021/05/18/africa-and-the-corrosive-international-tax-system/___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omixyji6otqymdk5ogu5yzk4zduyytaznwqym2e5yzzjztg2yjq1mtlhmtk1mgywztbmmjdmzddlntaxywixnzeymjmxndpwolq6tg	https://protect.checkpoint.com/v2/___https:/taxjustice.net/2021/05/18/africa-and-the-corrosive-international-tax-system/___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omixyji6otqymdk5ogu5yzk4zduyytaznwqym2e5yzzjztg2yjq1mtlhmtk1mgywztbmmjdmzddlntaxywixnzeymjmxndpwolq6tg	PROPN
ijtc-1522	361	12	https://protect.checkpoint.com/v2/___http:/dx.doi.org/10.2139/ssrn.3713087___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omywota6othjywmzmznimgi0ndcwyjg1ywfkytfjm2nkzta3zjuymwexngjjngvkn2m2yzm0mdk1nmmwowzhmmmxzgvhodpwolq6tg	https://protect.checkpoint.com/v2/___http:/dx.doi.org/10.2139/ssrn.3713087___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2omywota6othjywmzmznimgi0ndcwyjg1ywfkytfjm2nkzta3zjuymwexngjjngvkn2m2yzm0mdk1nmmwowzhmmmxzgvhodpwolq6tg	X
ijtc-1522	361	13	https://protect.checkpoint.com/v2/___https:/blogs.worldbank.org/africacan/do-sub-saharanafrican-countries-need-home-grown-tax-system___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojq4n2e6nmmzyzdknzfhzmi2otdkzgmyywe0mgm1mgqxymq5zju1mmqzmmizzge4mdcyoty5mjcxndi2zmy3nti2mtdizjpwolq6tg	https://protect.checkpoint.com/v2/___https:/blogs.worldbank.org/africacan/do-sub-saharanafrican-countries-need-home-grown-tax-system___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojq4n2e6nmmzyzdknzfhzmi2otdkzgmyywe0mgm1mgqxymq5zju1mmqzmmizzge4mdcyoty5mjcxndi2zmy3nti2mtdizjpwolq6tg	X
ijtc-1522	361	14	https://protect.checkpoint.com/v2/___https:/blogs.worldbank.org/africacan/do-sub-saharanafrican-countries-need-home-grown-tax-system___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojq4n2e6nmmzyzdknzfhzmi2otdkzgmyywe0mgm1mgqxymq5zju1mmqzmmizzge4mdcyoty5mjcxndi2zmy3nti2mtdizjpwolq6tg	https://protect.checkpoint.com/v2/___https:/blogs.worldbank.org/africacan/do-sub-saharanafrican-countries-need-home-grown-tax-system___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojq4n2e6nmmzyzdknzfhzmi2otdkzgmyywe0mgm1mgqxymq5zju1mmqzmmizzge4mdcyoty5mjcxndi2zmy3nti2mtdizjpwolq6tg	ADJ
ijtc-1522	361	15	determination	determination	NOUN
ijtc-1522	361	16	of	of	ADP
ijtc-1522	361	17	tax	tax	NOUN
ijtc-1522	361	18	system	system	NOUN
ijtc-1522	361	19	for	for	ADP
ijtc-1522	361	20	corporate	corporate	ADJ
ijtc-1522	361	21	income	income	NOUN
ijtc-1522	361	22	tax	tax	NOUN
ijtc-1522	361	23	harmonisation	harmonisation	NOUN
ijtc-1522	361	24	of	of	ADP
ijtc-1522	361	25	african	african	PROPN
ijtc-1522	361	26	union	union	PROPN
ijtc-1522	361	27	chiromo	chiromo	NOUN
ijtc-1522	361	28	and	and	CCONJ
ijtc-1522	361	29	schutte	schutte	NOUN
ijtc-1522	361	30	968	968	NUM
ijtc-1522	361	31	|	|	ADV
ijtc-1522	361	32	ilomata	ilomata	PROPN
ijtc-1522	361	33	international	international	ADJ
ijtc-1522	361	34	journal	journal	NOUN
ijtc-1522	361	35	of	of	ADP
ijtc-1522	361	36	tax	tax	PROPN
ijtc-1522	361	37	&	&	CCONJ
ijtc-1522	361	38	accounting	accounting	PROPN
ijtc-1522	361	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	361	40	hansson	hansson	PROPN
ijtc-1522	361	41	,	,	PUNCT
ijtc-1522	361	42	a.	a.	PROPN
ijtc-1522	361	43	,	,	PUNCT
ijtc-1522	361	44	&	&	CCONJ
ijtc-1522	361	45	olofsdotter	olofsdott	ADJ
ijtc-1522	361	46	,	,	PUNCT
ijtc-1522	361	47	k.	k.	PROPN
ijtc-1522	361	48	(	(	PUNCT
ijtc-1522	361	49	2010	2010	NUM
ijtc-1522	361	50	)	)	PUNCT
ijtc-1522	361	51	.	.	PUNCT
ijtc-1522	362	1	tax	tax	NOUN
ijtc-1522	362	2	differences	difference	NOUN
ijtc-1522	362	3	and	and	CCONJ
ijtc-1522	362	4	foreign	foreign	ADJ
ijtc-1522	362	5	direct	direct	ADJ
ijtc-1522	362	6	investment	investment	NOUN
ijtc-1522	362	7	in	in	ADP
ijtc-1522	362	8	the	the	DET
ijtc-1522	362	9	eu27	eu27	PROPN
ijtc-1522	362	10	.	.	PUNCT
ijtc-1522	363	1	lund	lund	PROPN
ijtc-1522	363	2	university	university	PROPN
ijtc-1522	363	3	sweden	sweden	PROPN
ijtc-1522	363	4	.	.	PUNCT
ijtc-1522	364	1	https://www.econstor.eu/bitstream/10419/259981/1/wp2010003.pdf	https://www.econstor.eu/bitstream/10419/259981/1/wp2010003.pdf	PROPN
ijtc-1522	364	2	.	.	PUNCT
ijtc-1522	364	3	igbinenikaro	igbinenikaro	PROPN
ijtc-1522	364	4	,	,	PUNCT
ijtc-1522	364	5	e.	e.	PROPN
ijtc-1522	364	6	,	,	PUNCT
ijtc-1522	364	7	&	&	CCONJ
ijtc-1522	364	8	adewusi	adewusi	PROPN
ijtc-1522	364	9	,	,	PUNCT
ijtc-1522	364	10	o.a	o.a	PROPN
ijtc-1522	364	11	.	.	PROPN
ijtc-1522	364	12	(	(	PUNCT
ijtc-1522	364	13	2024	2024	NUM
ijtc-1522	364	14	)	)	PUNCT
ijtc-1522	364	15	.	.	PUNCT
ijtc-1522	365	1	tax	tax	NOUN
ijtc-1522	365	2	havens	haven	NOUN
ijtc-1522	365	3	reexamined	reexamine	VERB
ijtc-1522	365	4	:	:	PUNCT
ijtc-1522	365	5	the	the	DET
ijtc-1522	365	6	impact	impact	NOUN
ijtc-1522	365	7	of	of	ADP
ijtc-1522	365	8	global	global	ADJ
ijtc-1522	365	9	digital	digital	ADJ
ijtc-1522	365	10	tax	tax	NOUN
ijtc-1522	365	11	reforms	reform	NOUN
ijtc-1522	365	12	on	on	ADP
ijtc-1522	365	13	international	international	ADJ
ijtc-1522	365	14	taxation	taxation	NOUN
ijtc-1522	365	15	.	.	PUNCT
ijtc-1522	366	1	world	world	PROPN
ijtc-1522	366	2	journal	journal	PROPN
ijtc-1522	366	3	of	of	ADP
ijtc-1522	366	4	advanced	advanced	ADJ
ijtc-1522	366	5	science	science	NOUN
ijtc-1522	366	6	and	and	CCONJ
ijtc-1522	366	7	technology	technology	NOUN
ijtc-1522	366	8	,	,	PUNCT
ijtc-1522	366	9	5	5	NUM
ijtc-1522	366	10	(	(	PUNCT
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ijtc-1522	366	12	)	)	PUNCT
ijtc-1522	366	13	,	,	PUNCT
ijtc-1522	366	14	112	112	NUM
ijtc-1522	366	15	.	.	PUNCT
ijtc-1522	367	1	kari	kari	PROPN
ijtc-1522	367	2	,	,	PUNCT
ijtc-1522	367	3	s.	s.	PROPN
ijtc-1522	367	4	,	,	PUNCT
ijtc-1522	367	5	&	&	CCONJ
ijtc-1522	367	6	ylä	ylä	PROPN
ijtc-1522	367	7	-	-	PUNCT
ijtc-1522	367	8	liedenpohja	liedenpohja	NOUN
ijtc-1522	367	9	,	,	PUNCT
ijtc-1522	367	10	j.	j.	PROPN
ijtc-1522	367	11	(	(	PUNCT
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ijtc-1522	367	13	)	)	PUNCT
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ijtc-1522	368	2	corporation	corporation	NOUN
ijtc-1522	368	3	tax	tax	NOUN
ijtc-1522	368	4	as	as	ADP
ijtc-1522	368	5	a	a	DET
ijtc-1522	368	6	global	global	ADJ
ijtc-1522	368	7	means	mean	NOUN
ijtc-1522	368	8	of	of	ADP
ijtc-1522	368	9	tax	tax	NOUN
ijtc-1522	368	10	harmoniszation	harmoniszation	NOUN
ijtc-1522	368	11	.	.	PUNCT
ijtc-1522	369	1	https://core.ac.uk/download/pdf/153491668.pdf	https://core.ac.uk/download/pdf/153491668.pdf	PROPN
ijtc-1522	369	2	kireyev	kireyev	PROPN
ijtc-1522	369	3	,	,	PUNCT
ijtc-1522	369	4	a.p	a.p	PROPN
ijtc-1522	369	5	.	.	PROPN
ijtc-1522	369	6	(	(	PUNCT
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ijtc-1522	369	8	)	)	PUNCT
ijtc-1522	369	9	.	.	PUNCT
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ijtc-1522	370	2	integrated	integrate	VERB
ijtc-1522	370	3	economies	economy	NOUN
ijtc-1522	370	4	in	in	ADP
ijtc-1522	370	5	west	west	PROPN
ijtc-1522	370	6	africa	africa	PROPN
ijtc-1522	370	7	:	:	PUNCT
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ijtc-1522	370	9	in	in	ADP
ijtc-1522	370	10	managing	manage	VERB
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ijtc-1522	370	12	,	,	PUNCT
ijtc-1522	370	13	inclusiveness	inclusiveness	NOUN
ijtc-1522	370	14	,	,	PUNCT
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ijtc-1522	370	16	volatility	volatility	NOUN
ijtc-1522	370	17	.	.	PUNCT
ijtc-1522	371	1	imf	imf	PROPN
ijtc-1522	371	2	publications	publication	NOUN
ijtc-1522	371	3	.	.	PUNCT
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ijtc-1522	372	2	kovacs	kovacs	PROPN
ijtc-1522	372	3	,	,	PUNCT
ijtc-1522	372	4	g.	g.	PROPN
ijtc-1522	372	5	,	,	PUNCT
ijtc-1522	372	6	&	&	CCONJ
ijtc-1522	372	7	spens	spens	PROPN
ijtc-1522	372	8	,	,	PUNCT
ijtc-1522	372	9	k.m	k.m	PROPN
ijtc-1522	372	10	.	.	PROPN
ijtc-1522	372	11	(	(	PUNCT
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ijtc-1522	372	13	)	)	PUNCT
ijtc-1522	372	14	.	.	PUNCT
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ijtc-1522	373	5	research	research	NOUN
ijtc-1522	373	6	.	.	PUNCT
ijtc-1522	374	1	international	international	ADJ
ijtc-1522	374	2	journal	journal	PROPN
ijtc-1522	374	3	of	of	ADP
ijtc-1522	374	4	physical	physical	ADJ
ijtc-1522	374	5	distribution	distribution	NOUN
ijtc-1522	374	6	&	&	CCONJ
ijtc-1522	374	7	logistics	logistic	NOUN
ijtc-1522	374	8	management	management	NOUN
ijtc-1522	374	9	,	,	PUNCT
ijtc-1522	374	10	35	35	NUM
ijtc-1522	374	11	(	(	PUNCT
ijtc-1522	374	12	2	2	NUM
ijtc-1522	374	13	)	)	PUNCT
ijtc-1522	374	14	,	,	PUNCT
ijtc-1522	374	15	132	132	NUM
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ijtc-1522	374	18	.	.	PUNCT
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ijtc-1522	375	2	,	,	PUNCT
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ijtc-1522	375	4	,	,	PUNCT
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ijtc-1522	375	6	,	,	PUNCT
ijtc-1522	375	7	w.	w.	PROPN
ijtc-1522	375	8	,	,	PUNCT
ijtc-1522	375	9	moskowitz	moskowitz	PROPN
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ijtc-1522	375	14	&	&	CCONJ
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ijtc-1522	375	17	a.	a.	NOUN
ijtc-1522	375	18	2024	2024	NUM
ijtc-1522	375	19	.	.	PUNCT
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ijtc-1522	376	2	tax	tax	NOUN
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ijtc-1522	376	4	.	.	PUNCT
ijtc-1522	377	1	in	in	ADP
ijtc-1522	377	2	handbook	handbook	NOUN
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ijtc-1522	377	5	cooperation	cooperation	NOUN
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ijtc-1522	377	7	integration	integration	NOUN
ijtc-1522	377	8	(	(	PUNCT
ijtc-1522	377	9	pp	pp	ADJ
ijtc-1522	377	10	.	.	PUNCT
ijtc-1522	378	1	223	223	NUM
ijtc-1522	378	2	-	-	NUM
ijtc-1522	378	3	242	242	NUM
ijtc-1522	378	4	)	)	PUNCT
ijtc-1522	378	5	.	.	PUNCT
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ijtc-1522	379	3	publishing	publishing	PROPN
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ijtc-1522	380	1	madyo	madyo	NOUN
ijtc-1522	380	2	,	,	PUNCT
ijtc-1522	380	3	m.r	m.r	PROPN
ijtc-1522	380	4	.	.	PROPN
ijtc-1522	380	5	(	(	PUNCT
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ijtc-1522	380	7	)	)	PUNCT
ijtc-1522	380	8	.	.	PUNCT
ijtc-1522	381	1	the	the	DET
ijtc-1522	381	2	importance	importance	NOUN
ijtc-1522	381	3	of	of	ADP
ijtc-1522	381	4	regional	regional	ADJ
ijtc-1522	381	5	economic	economic	ADJ
ijtc-1522	381	6	integration	integration	NOUN
ijtc-1522	381	7	in	in	ADP
ijtc-1522	381	8	africa	africa	PROPN
ijtc-1522	381	9	.	.	PUNCT
ijtc-1522	382	1	university	university	PROPN
ijtc-1522	382	2	of	of	ADP
ijtc-1522	382	3	south	south	PROPN
ijtc-1522	382	4	africa	africa	PROPN
ijtc-1522	382	5	(	(	PUNCT
ijtc-1522	382	6	master	master	NOUN
ijtc-1522	382	7	’s	’s	NOUN
ijtc-1522	382	8	degree	degree	NOUN
ijtc-1522	382	9	dissertation	dissertation	NOUN
ijtc-1522	382	10	)	)	PUNCT
ijtc-1522	382	11	.	.	PUNCT
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ijtc-1522	383	2	mcmillan	mcmillan	PROPN
ijtc-1522	383	3	,	,	PUNCT
ijtc-1522	383	4	j.	j.	PROPN
ijtc-1522	383	5	h.	h.	PROPN
ijtc-1522	383	6	,	,	PUNCT
ijtc-1522	383	7	&	&	CCONJ
ijtc-1522	383	8	schumacher	schumacher	PROPN
ijtc-1522	383	9	,	,	PUNCT
ijtc-1522	383	10	s.	s.	PROPN
ijtc-1522	383	11	(	(	PUNCT
ijtc-1522	383	12	2006	2006	NUM
ijtc-1522	383	13	)	)	PUNCT
ijtc-1522	383	14	.	.	PUNCT
ijtc-1522	384	1	education	education	NOUN
ijtc-1522	384	2	research	research	NOUN
ijtc-1522	384	3	:	:	PUNCT
ijtc-1522	384	4	evidence	evidence	NOUN
ijtc-1522	384	5	-	-	PUNCT
ijtc-1522	384	6	based	base	VERB
ijtc-1522	384	7	inquiry	inquiry	NOUN
ijtc-1522	384	8	.	.	PUNCT
ijtc-1522	385	1	6th	6th	PROPN
ijtc-1522	385	2	edition	edition	PROPN
ijtc-1522	385	3	.	.	PUNCT
ijtc-1522	386	1	boston	boston	PROPN
ijtc-1522	386	2	,	,	PUNCT
ijtc-1522	386	3	ma	ma	PROPN
ijtc-1522	386	4	:	:	PUNCT
ijtc-1522	386	5	allyn	allyn	PROPN
ijtc-1522	386	6	and	and	CCONJ
ijtc-1522	386	7	bacon	bacon	NOUN
ijtc-1522	386	8	.	.	PUNCT
ijtc-1522	387	1	navarro	navarro	PROPN
ijtc-1522	387	2	,	,	PUNCT
ijtc-1522	387	3	a.	a.	NOUN
ijtc-1522	387	4	(	(	PUNCT
ijtc-1522	387	5	2024	2024	NUM
ijtc-1522	387	6	)	)	PUNCT
ijtc-1522	387	7	.	.	PUNCT
ijtc-1522	388	1	the	the	DET
ijtc-1522	388	2	eu	eu	PROPN
ijtc-1522	388	3	as	as	ADP
ijtc-1522	388	4	a	a	DET
ijtc-1522	388	5	tax	tax	NOUN
ijtc-1522	388	6	harmonisation	harmonisation	NOUN
ijtc-1522	388	7	catalyser	catalyser	NOUN
ijtc-1522	388	8	–	–	PUNCT
ijtc-1522	388	9	triumphs	triumph	NOUN
ijtc-1522	388	10	and	and	CCONJ
ijtc-1522	388	11	challenges	challenge	NOUN
ijtc-1522	388	12	within	within	ADP
ijtc-1522	388	13	an	an	DET
ijtc-1522	388	14	asymmetric	asymmetric	ADJ
ijtc-1522	388	15	cooperation	cooperation	NOUN
ijtc-1522	388	16	model	model	NOUN
ijtc-1522	388	17	.	.	PUNCT
ijtc-1522	389	1	working	working	NOUN
ijtc-1522	389	2	paper	paper	PROPN
ijtc-1522	389	3	no	no	INTJ
ijtc-1522	389	4	.	.	PUNCT
ijtc-1522	390	1	2024–04	2024–04	NUM
ijtc-1522	390	2	of	of	ADP
ijtc-1522	390	3	the	the	DET
ijtc-1522	390	4	max	max	PROPN
ijtc-1522	390	5	planck	planck	PROPN
ijtc-1522	390	6	institute	institute	PROPN
ijtc-1522	390	7	for	for	ADP
ijtc-1522	390	8	tax	tax	NOUN
ijtc-1522	390	9	law	law	NOUN
ijtc-1522	390	10	and	and	CCONJ
ijtc-1522	390	11	public	public	ADJ
ijtc-1522	390	12	finance	finance	NOUN
ijtc-1522	390	13	.	.	PUNCT
ijtc-1522	391	1	available	available	ADJ
ijtc-1522	391	2	at	at	ADP
ijtc-1522	391	3	ssrn	ssrn	NOUN
ijtc-1522	391	4	:	:	PUNCT
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ijtc-1522	391	9	.	.	X
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ijtc-1522	391	11	,	,	PUNCT
ijtc-1522	391	12	j.k	j.k	PROPN
ijtc-1522	391	13	.	.	PROPN
ijtc-1522	391	14	,	,	PUNCT
ijtc-1522	391	15	&	&	CCONJ
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ijtc-1522	391	17	,	,	PUNCT
ijtc-1522	391	18	c.	c.	PROPN
ijtc-1522	391	19	(	(	PUNCT
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ijtc-1522	392	2	effective	effective	ADJ
ijtc-1522	392	3	policies	policy	NOUN
ijtc-1522	392	4	to	to	PART
ijtc-1522	392	5	address	address	VERB
ijtc-1522	392	6	the	the	DET
ijtc-1522	392	7	challenges	challenge	NOUN
ijtc-1522	392	8	of	of	ADP
ijtc-1522	392	9	global	global	ADJ
ijtc-1522	392	10	digital	digital	ADJ
ijtc-1522	392	11	tax	tax	NOUN
ijtc-1522	392	12	reforms	reform	NOUN
ijtc-1522	392	13	.	.	PUNCT
ijtc-1522	393	1	world	world	PROPN
ijtc-1522	393	2	journal	journal	PROPN
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ijtc-1522	393	5	research	research	NOUN
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ijtc-1522	393	8	,	,	PUNCT
ijtc-1522	393	9	22	22	NUM
ijtc-1522	393	10	(	(	PUNCT
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ijtc-1522	393	12	-	-	PUNCT
ijtc-1522	393	13	1183	1183	NUM
ijtc-1522	393	14	.	.	PUNCT
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ijtc-1522	394	2	,	,	PUNCT
ijtc-1522	394	3	w.l	w.l	PROPN
ijtc-1522	394	4	.	.	PROPN
ijtc-1522	394	5	(	(	PUNCT
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ijtc-1522	394	7	)	)	PUNCT
ijtc-1522	394	8	.	.	PUNCT
ijtc-1522	395	1	social	social	ADJ
ijtc-1522	395	2	research	research	NOUN
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ijtc-1522	395	6	and	and	CCONJ
ijtc-1522	395	7	quantitative	quantitative	ADJ
ijtc-1522	395	8	approaches	approach	NOUN
ijtc-1522	395	9	.	.	PUNCT
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ijtc-1522	396	3	,	,	PUNCT
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ijtc-1522	396	5	,	,	PUNCT
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ijtc-1522	396	7	.	.	PUNCT
ijtc-1522	396	8	osterloh	osterloh	PROPN
ijtc-1522	396	9	,	,	PUNCT
ijtc-1522	396	10	s.	s.	PROPN
ijtc-1522	396	11	,	,	PUNCT
ijtc-1522	396	12	&	&	CCONJ
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ijtc-1522	396	14	,	,	PUNCT
ijtc-1522	396	15	f.	f.	PROPN
ijtc-1522	396	16	(	(	PUNCT
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ijtc-1522	397	5	corporate	corporate	ADJ
ijtc-1522	397	6	tax	tax	NOUN
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ijtc-1522	397	10	do	do	AUX
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ijtc-1522	397	13	(	(	PUNCT
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ijtc-1522	398	2	journal	journal	PROPN
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ijtc-1522	398	6	,	,	PUNCT
ijtc-1522	398	7	(	(	PUNCT
ijtc-1522	398	8	29	29	NUM
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ijtc-1522	398	10	,	,	PUNCT
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ijtc-1522	398	12	.	.	PUNCT
ijtc-1522	399	1	quak	quak	PROPN
ijtc-1522	399	2	,	,	PUNCT
ijtc-1522	399	3	e.	e.	PROPN
ijtc-1522	399	4	(	(	PUNCT
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ijtc-1522	399	7	.	.	PUNCT
ijtc-1522	400	1	tax	tax	NOUN
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ijtc-1522	400	3	and	and	CCONJ
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ijtc-1522	400	5	harmonisation	harmonisation	NOUN
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ijtc-1522	400	9	economic	economic	ADJ
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ijtc-1522	402	7	development	development	NOUN
ijtc-1522	402	8	studies	study	NOUN
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ijtc-1522	403	11	https://dx.doi.org/10.2139/ssrn.4898403	https://dx.doi.org/10.2139/ssrn.4898403	NOUN
ijtc-1522	403	12	https://protect.checkpoint.com/v2/___https:/assets.publishing.service.gov.uk/media/5b18f76c40f0b634cfb505ce/tax_coordination_within_regional_economic_communities_africa.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojvlmmy6mtlknmflzwjhnju4yte4mdc1nzyzzdjlm2jmmdcyzdkxndc4yja2ywm2ndnjywm0mzyyowi0yzeyndmzyzq1mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/assets.publishing.service.gov.uk/media/5b18f76c40f0b634cfb505ce/tax_coordination_within_regional_economic_communities_africa.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojvlmmy6mtlknmflzwjhnju4yte4mdc1nzyzzdjlm2jmmdcyzdkxndc4yja2ywm2ndnjywm0mzyyowi0yzeyndmzyzq1mdpwolq6tg	NOUN
ijtc-1522	403	13	https://protect.checkpoint.com/v2/___https:/assets.publishing.service.gov.uk/media/5b18f76c40f0b634cfb505ce/tax_coordination_within_regional_economic_communities_africa.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojvlmmy6mtlknmflzwjhnju4yte4mdc1nzyzzdjlm2jmmdcyzdkxndc4yja2ywm2ndnjywm0mzyyowi0yzeyndmzyzq1mdpwolq6tg	https://protect.checkpoint.com/v2/___https:/assets.publishing.service.gov.uk/media/5b18f76c40f0b634cfb505ce/tax_coordination_within_regional_economic_communities_africa.pdf___.yzjlonvuaxnhbw9iawxlomm6bzo3odnhyzy4zjk5ymezngy4mwe4ymq3ywm2yji5zjaynzo2ojvlmmy6mtlknmflzwjhnju4yte4mdc1nzyzzdjlm2jmmdcyzdkxndc4yja2ywm2ndnjywm0mzyyowi0yzeyndmzyzq1mdpwolq6tg	SCONJ
ijtc-1522	403	14	determination	determination	NOUN
ijtc-1522	403	15	of	of	ADP
ijtc-1522	403	16	tax	tax	NOUN
ijtc-1522	403	17	system	system	NOUN
ijtc-1522	403	18	for	for	ADP
ijtc-1522	403	19	corporate	corporate	ADJ
ijtc-1522	403	20	income	income	NOUN
ijtc-1522	403	21	tax	tax	NOUN
ijtc-1522	403	22	harmonisation	harmonisation	NOUN
ijtc-1522	403	23	of	of	ADP
ijtc-1522	403	24	african	african	PROPN
ijtc-1522	403	25	union	union	PROPN
ijtc-1522	403	26	chiromo	chiromo	NOUN
ijtc-1522	403	27	and	and	CCONJ
ijtc-1522	403	28	schutte	schutte	NOUN
ijtc-1522	403	29	969	969	NUM
ijtc-1522	403	30	|	|	ADV
ijtc-1522	403	31	ilomata	ilomata	VERB
ijtc-1522	403	32	international	international	ADJ
ijtc-1522	403	33	journal	journal	NOUN
ijtc-1522	403	34	of	of	ADP
ijtc-1522	403	35	tax	tax	PROPN
ijtc-1522	403	36	&	&	CCONJ
ijtc-1522	403	37	accounting	account	VERB
ijtc-1522	403	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1522	403	39	richman	richman	PROPN
ijtc-1522	403	40	,	,	PUNCT
ijtc-1522	403	41	r.l	r.l	PROPN
ijtc-1522	403	42	.	.	PROPN
ijtc-1522	403	43	,	,	PUNCT
ijtc-1522	403	44	richman	richman	PROPN
ijtc-1522	403	45	,	,	PUNCT
ijtc-1522	403	46	j.t	j.t	PROPN
ijtc-1522	403	47	.	.	PROPN
ijtc-1522	403	48	,	,	PUNCT
ijtc-1522	403	49	&	&	CCONJ
ijtc-1522	403	50	richman	richman	PROPN
ijtc-1522	403	51	,	,	PUNCT
ijtc-1522	403	52	h.b	h.b	PROPN
ijtc-1522	403	53	.	.	PROPN
ijtc-1522	403	54	(	(	PUNCT
ijtc-1522	403	55	2020	2020	NUM
ijtc-1522	403	56	)	)	PUNCT
ijtc-1522	403	57	.	.	PUNCT
ijtc-1522	404	1	corporate	corporate	ADJ
ijtc-1522	404	2	tax	tax	NOUN
ijtc-1522	404	3	integration	integration	NOUN
ijtc-1522	404	4	in	in	ADP
ijtc-1522	404	5	light	light	NOUN
ijtc-1522	404	6	of	of	ADP
ijtc-1522	404	7	falling	fall	VERB
ijtc-1522	404	8	corporate	corporate	ADJ
ijtc-1522	404	9	tax	tax	NOUN
ijtc-1522	404	10	rates	rate	NOUN
ijtc-1522	404	11	:	:	PUNCT
ijtc-1522	404	12	using	use	VERB
ijtc-1522	404	13	the	the	DET
ijtc-1522	404	14	1803	1803	NUM
ijtc-1522	404	15	british	british	ADJ
ijtc-1522	404	16	system	system	NOUN
ijtc-1522	404	17	for	for	ADP
ijtc-1522	404	18	withholding	withhold	VERB
ijtc-1522	404	19	taxes	taxis	NOUN
ijtc-1522	404	20	on	on	ADP
ijtc-1522	404	21	corporate	corporate	ADJ
ijtc-1522	404	22	income	income	NOUN
ijtc-1522	404	23	as	as	ADP
ijtc-1522	404	24	a	a	DET
ijtc-1522	404	25	model	model	NOUN
ijtc-1522	404	26	.	.	PUNCT
ijtc-1522	405	1	international	international	ADJ
ijtc-1522	405	2	journal	journal	PROPN
ijtc-1522	405	3	of	of	ADP
ijtc-1522	405	4	economics	economic	NOUN
ijtc-1522	405	5	and	and	CCONJ
ijtc-1522	405	6	finance	finance	NOUN
ijtc-1522	405	7	,	,	PUNCT
ijtc-1522	405	8	12	12	NUM
ijtc-1522	405	9	(	(	PUNCT
ijtc-1522	405	10	12	12	NUM
ijtc-1522	405	11	)	)	PUNCT
ijtc-1522	405	12	,	,	PUNCT
ijtc-1522	405	13	36	36	NUM
ijtc-1522	405	14	-	-	SYM
ijtc-1522	405	15	46	46	NUM
ijtc-1522	405	16	.	.	PUNCT
ijtc-1522	406	1	saavedra	saavedra	PROPN
ijtc-1522	406	2	,	,	PUNCT
ijtc-1522	406	3	f.r	f.r	PROPN
ijtc-1522	406	4	.	.	PUNCT
ijtc-1522	406	5	(	(	PUNCT
ijtc-1522	406	6	2020	2020	NUM
ijtc-1522	406	7	)	)	PUNCT
ijtc-1522	406	8	.	.	PUNCT
ijtc-1522	407	1	tax	tax	NOUN
ijtc-1522	407	2	system	system	NOUN
ijtc-1522	407	3	:	:	PUNCT
ijtc-1522	407	4	integrated	integrate	VERB
ijtc-1522	407	5	or	or	CCONJ
ijtc-1522	407	6	disintegrated	disintegrate	VERB
ijtc-1522	407	7	?	?	PUNCT
ijtc-1522	408	1	inter	inter	PROPN
ijtc-1522	408	2	american	american	ADJ
ijtc-1522	408	3	center	center	NOUN
ijtc-1522	408	4	of	of	ADP
ijtc-1522	408	5	tax	tax	NOUN
ijtc-1522	408	6	administrations	administration	NOUN
ijtc-1522	408	7	.	.	PUNCT
ijtc-1522	409	1	https://www.ciat.org/ciatblog-sistema-tributario-integrado-odesintegrado/?lang=en	https://www.ciat.org/ciatblog-sistema-tributario-integrado-odesintegrado/?lang=en	ADJ
ijtc-1522	409	2	scherleitner	scherleitner	NOUN
ijtc-1522	409	3	,	,	PUNCT
ijtc-1522	409	4	m.	m.	NOUN
ijtc-1522	409	5	,	,	PUNCT
ijtc-1522	409	6	&	&	CCONJ
ijtc-1522	409	7	traversa	traversa	PROPN
ijtc-1522	409	8	,	,	PUNCT
ijtc-1522	409	9	e.	e.	PROPN
ijtc-1522	409	10	(	(	PUNCT
ijtc-1522	409	11	2024	2024	NUM
ijtc-1522	409	12	)	)	PUNCT
ijtc-1522	409	13	.	.	PUNCT
ijtc-1522	410	1	involving	involve	VERB
ijtc-1522	410	2	the	the	DET
ijtc-1522	410	3	corporate	corporate	ADJ
ijtc-1522	410	4	sector	sector	NOUN
ijtc-1522	410	5	in	in	ADP
ijtc-1522	410	6	eu	eu	PROPN
ijtc-1522	410	7	financing	financing	NOUN
ijtc-1522	410	8	–	–	PUNCT
ijtc-1522	410	9	a	a	DET
ijtc-1522	410	10	twotier	twoti	ADJ
ijtc-1522	410	11	model	model	NOUN
ijtc-1522	410	12	for	for	ADP
ijtc-1522	410	13	a	a	DET
ijtc-1522	410	14	corporate	corporate	ADJ
ijtc-1522	410	15	income	income	NOUN
ijtc-1522	410	16	tax	tax	NOUN
ijtc-1522	410	17	based	base	VERB
ijtc-1522	410	18	own	own	ADJ
ijtc-1522	410	19	resource	resource	NOUN
ijtc-1522	410	20	.	.	PUNCT
ijtc-1522	411	1	european	european	ADJ
ijtc-1522	411	2	law	law	PROPN
ijtc-1522	411	3	review	review	PROPN
ijtc-1522	411	4	.	.	PUNCT
ijtc-1522	412	1	schutte	schutte	PROPN
ijtc-1522	412	2	,	,	PUNCT
ijtc-1522	412	3	d.	d.	PROPN
ijtc-1522	412	4	&	&	CCONJ
ijtc-1522	412	5	van	van	PROPN
ijtc-1522	412	6	der	der	PROPN
ijtc-1522	412	7	zwan	zwan	PROPN
ijtc-1522	412	8	,	,	PUNCT
ijtc-1522	412	9	p.	p.	NOUN
ijtc-1522	412	10	2019	2019	NUM
ijtc-1522	412	11	.	.	PUNCT
ijtc-1522	413	1	turnover	turnover	NOUN
ijtc-1522	413	2	tax	tax	NOUN
ijtc-1522	413	3	relief	relief	NOUN
ijtc-1522	413	4	in	in	ADP
ijtc-1522	413	5	south	south	PROPN
ijtc-1522	413	6	africa	africa	PROPN
ijtc-1522	413	7	:	:	PUNCT
ijtc-1522	413	8	evidence	evidence	NOUN
ijtc-1522	413	9	from	from	ADP
ijtc-1522	413	10	the	the	DET
ijtc-1522	413	11	sars	sars	PROPN
ijtc-1522	413	12	-	-	PUNCT
ijtc-1522	413	13	nt	nt	PROPN
ijtc-1522	413	14	panel	panel	NOUN
ijtc-1522	413	15	.	.	PUNCT
ijtc-1522	414	1	advances	advance	NOUN
ijtc-1522	414	2	in	in	ADP
ijtc-1522	414	3	taxation	taxation	NOUN
ijtc-1522	414	4	,	,	PUNCT
ijtc-1522	414	5	26	26	NUM
ijtc-1522	414	6	:	:	SYM
ijtc-1522	414	7	135	135	NUM
ijtc-1522	414	8	-	-	SYM
ijtc-1522	414	9	148	148	NUM
ijtc-1522	414	10	.	.	PUNCT
ijtc-1522	415	1	sting	sting	ADJ
ijtc-1522	415	2	,	,	PUNCT
ijtc-1522	415	3	a.	a.	NOUN
ijtc-1522	415	4	(	(	PUNCT
ijtc-1522	415	5	2014	2014	NUM
ijtc-1522	415	6	)	)	PUNCT
ijtc-1522	415	7	.	.	PUNCT
ijtc-1522	416	1	company	company	NOUN
ijtc-1522	416	2	tax	tax	NOUN
ijtc-1522	416	3	integration	integration	NOUN
ijtc-1522	416	4	in	in	ADP
ijtc-1522	416	5	the	the	DET
ijtc-1522	416	6	european	european	PROPN
ijtc-1522	416	7	union	union	PROPN
ijtc-1522	416	8	during	during	ADP
ijtc-1522	416	9	economic	economic	ADJ
ijtc-1522	416	10	crisis	crisis	NOUN
ijtc-1522	416	11	–	–	PUNCT
ijtc-1522	416	12	why	why	SCONJ
ijtc-1522	416	13	and	and	CCONJ
ijtc-1522	416	14	how	how	SCONJ
ijtc-1522	416	15	?	?	PUNCT
ijtc-1522	417	1	erasmus	erasmus	PROPN
ijtc-1522	417	2	law	law	PROPN
ijtc-1522	417	3	review	review	PROPN
ijtc-1522	417	4	,	,	PUNCT
ijtc-1522	417	5	1	1	NUM
ijtc-1522	417	6	:	:	SYM
ijtc-1522	417	7	39	39	NUM
ijtc-1522	417	8	-	-	SYM
ijtc-1522	417	9	49	49	NUM
ijtc-1522	417	10	.	.	PUNCT
ijtc-1522	418	1	stojkova	stojkova	PROPN
ijtc-1522	418	2	,	,	PUNCT
ijtc-1522	418	3	a.m.	a.m.	ADV
ijtc-1522	418	4	,	,	PUNCT
ijtc-1522	418	5	&	&	CCONJ
ijtc-1522	418	6	kjoseva	kjoseva	PROPN
ijtc-1522	418	7	,	,	PUNCT
ijtc-1522	418	8	e.n	e.n	PROPN
ijtc-1522	418	9	.	.	PROPN
ijtc-1522	418	10	(	(	PUNCT
ijtc-1522	418	11	2024	2024	NUM
ijtc-1522	418	12	)	)	PUNCT
ijtc-1522	418	13	.	.	PUNCT
ijtc-1522	419	1	macedonian	macedonian	ADJ
ijtc-1522	419	2	tax	tax	NOUN
ijtc-1522	419	3	legislation	legislation	NOUN
ijtc-1522	419	4	coping	cope	VERB
ijtc-1522	419	5	with	with	ADP
ijtc-1522	419	6	the	the	DET
ijtc-1522	419	7	eu	eu	PROPN
ijtc-1522	419	8	integration	integration	NOUN
ijtc-1522	419	9	:	:	PUNCT
ijtc-1522	419	10	reforming	reform	VERB
ijtc-1522	419	11	processes	process	NOUN
ijtc-1522	419	12	.	.	PUNCT
ijtc-1522	420	1	iustinianus	iustinianus	PROPN
ijtc-1522	420	2	primus	primus	PROPN
ijtc-1522	420	3	law	law	PROPN
ijtc-1522	420	4	review	review	PROPN
ijtc-1522	420	5	,	,	PUNCT
ijtc-1522	420	6	15	15	NUM
ijtc-1522	420	7	(	(	PUNCT
ijtc-1522	420	8	1	1	NUM
ijtc-1522	420	9	)	)	PUNCT
ijtc-1522	420	10	.	.	PUNCT
ijtc-1522	421	1	sudsawasd	sudsawasd	ADJ
ijtc-1522	421	2	,	,	PUNCT
ijtc-1522	421	3	s.	s.	PROPN
ijtc-1522	421	4	,	,	PUNCT
ijtc-1522	421	5	&	&	CCONJ
ijtc-1522	421	6	mongsawad	mongsawad	PROPN
ijtc-1522	421	7	,	,	PUNCT
ijtc-1522	421	8	p.	p.	NOUN
ijtc-1522	421	9	(	(	PUNCT
ijtc-1522	421	10	2011	2011	NUM
ijtc-1522	421	11	)	)	PUNCT
ijtc-1522	421	12	.	.	PUNCT
ijtc-1522	422	1	tax	tax	NOUN
ijtc-1522	422	2	policy	policy	NOUN
ijtc-1522	422	3	harmonisation	harmonisation	NOUN
ijtc-1522	422	4	and	and	CCONJ
ijtc-1522	422	5	fdi	fdi	PROPN
ijtc-1522	422	6	:	:	PUNCT
ijtc-1522	422	7	an	an	DET
ijtc-1522	422	8	empirical	empirical	ADJ
ijtc-1522	422	9	assessment	assessment	NOUN
ijtc-1522	422	10	.	.	PUNCT
ijtc-1522	423	1	international	international	ADJ
ijtc-1522	423	2	conference	conference	NOUN
ijtc-1522	423	3	on	on	ADP
ijtc-1522	423	4	applied	apply	VERB
ijtc-1522	423	5	economics	economic	NOUN
ijtc-1522	423	6	,	,	PUNCT
ijtc-1522	423	7	icoae	icoae	NOUN
ijtc-1522	423	8	2011	2011	NUM
ijtc-1522	423	9	.	.	PUNCT
ijtc-1522	424	1	http://dspace.wunu.edu.ua/bitstream/316497/31559/1/sudsawasd.pdf	http://dspace.wunu.edu.ua/bitstream/316497/31559/1/sudsawasd.pdf	PROPN
ijtc-1522	424	2	.	.	PUNCT
ijtc-1522	424	3	sugiyono	sugiyono	PROPN
ijtc-1522	424	4	.	.	PUNCT
ijtc-1522	425	1	(	(	PUNCT
ijtc-1522	425	2	2019	2019	NUM
ijtc-1522	425	3	)	)	PUNCT
ijtc-1522	425	4	.	.	PUNCT
ijtc-1522	426	1	metode	metode	PROPN
ijtc-1522	426	2	penelitian	penelitian	PROPN
ijtc-1522	426	3	kuantitatif	kuantitatif	PROPN
ijtc-1522	426	4	,	,	PUNCT
ijtc-1522	426	5	kualitatif	kualitatif	PROPN
ijtc-1522	426	6	,	,	PUNCT
ijtc-1522	426	7	dan	dan	PROPN
ijtc-1522	426	8	r&d	r&d	PROPN
ijtc-1522	426	9	(	(	PUNCT
ijtc-1522	426	10	2th	2th	PROPN
ijtc-1522	426	11	edition	edition	NOUN
ijtc-1522	426	12	)	)	PUNCT
ijtc-1522	426	13	.	.	PUNCT
ijtc-1522	427	1	cv	cv	PROPN
ijtc-1522	427	2	.	.	PROPN
ijtc-1522	427	3	alfabeta	alfabeta	PROPN
ijtc-1522	427	4	.	.	PUNCT
ijtc-1522	428	1	tax	tax	PROPN
ijtc-1522	428	2	justice	justice	PROPN
ijtc-1522	428	3	network	network	PROPN
ijtc-1522	428	4	-	-	PUNCT
ijtc-1522	428	5	africa	africa	PROPN
ijtc-1522	428	6	&	&	CCONJ
ijtc-1522	428	7	actionaid	actionaid	PROPN
ijtc-1522	428	8	international	international	PROPN
ijtc-1522	428	9	.	.	PUNCT
ijtc-1522	429	1	(	(	PUNCT
ijtc-1522	429	2	2012	2012	NUM
ijtc-1522	429	3	)	)	PUNCT
ijtc-1522	429	4	.	.	PUNCT
ijtc-1522	430	1	tax	tax	NOUN
ijtc-1522	430	2	competition	competition	NOUN
ijtc-1522	430	3	in	in	ADP
ijtc-1522	430	4	east	east	PROPN
ijtc-1522	430	5	africa	africa	PROPN
ijtc-1522	430	6	:	:	PUNCT
ijtc-1522	430	7	a	a	DET
ijtc-1522	430	8	race	race	NOUN
ijtc-1522	430	9	to	to	ADP
ijtc-1522	430	10	the	the	DET
ijtc-1522	430	11	bottom	bottom	NOUN
ijtc-1522	430	12	?	?	PUNCT
ijtc-1522	431	1	[	[	X
ijtc-1522	431	2	online	online	X
ijtc-1522	431	3	]	]	X
ijtc-1522	431	4	.	.	PUNCT
ijtc-1522	432	1	https://www.africabib.org/rec.php?rid=355338947	https://www.africabib.org/rec.php?rid=355338947	PROPN
ijtc-1522	432	2	.	.	PROPN
ijtc-1522	432	3	tredoux	tredoux	PROPN
ijtc-1522	432	4	,	,	PUNCT
ijtc-1522	432	5	l.	l.	PROPN
ijtc-1522	432	6	,	,	PUNCT
ijtc-1522	432	7	&	&	CCONJ
ijtc-1522	432	8	van	van	PROPN
ijtc-1522	432	9	der	der	PROPN
ijtc-1522	432	10	linde	linde	PROPN
ijtc-1522	432	11	,	,	PUNCT
ijtc-1522	432	12	k.	k.	PROPN
ijtc-1522	432	13	(	(	PUNCT
ijtc-1522	432	14	2021	2021	NUM
ijtc-1522	432	15	)	)	PUNCT
ijtc-1522	432	16	.	.	PUNCT
ijtc-1522	433	1	the	the	DET
ijtc-1522	433	2	corporate	corporate	ADJ
ijtc-1522	433	3	tax	tax	NOUN
ijtc-1522	433	4	structure	structure	NOUN
ijtc-1522	433	5	in	in	ADP
ijtc-1522	433	6	south	south	PROPN
ijtc-1522	433	7	africa	africa	PROPN
ijtc-1522	433	8	:	:	PUNCT
ijtc-1522	433	9	an	an	DET
ijtc-1522	433	10	overview	overview	NOUN
ijtc-1522	433	11	of	of	ADP
ijtc-1522	433	12	alternative	alternative	ADJ
ijtc-1522	433	13	design	design	NOUN
ijtc-1522	433	14	options	option	NOUN
ijtc-1522	433	15	.	.	PUNCT
ijtc-1522	434	1	tydskrif	tydskrif	PROPN
ijtc-1522	434	2	vir	vir	PROPN
ijtc-1522	434	3	die	die	VERB
ijtc-1522	434	4	suid	suid	ADJ
ijtc-1522	434	5	-	-	PUNCT
ijtc-1522	434	6	afrikaanse	afrikaanse	NOUN
ijtc-1522	434	7	reg	reg	NOUN
ijtc-1522	434	8	,	,	PUNCT
ijtc-1522	434	9	(	(	PUNCT
ijtc-1522	434	10	4	4	NUM
ijtc-1522	434	11	)	)	PUNCT
ijtc-1522	434	12	,	,	PUNCT
ijtc-1522	434	13	656	656	NUM
ijtc-1522	434	14	-	-	SYM
ijtc-1522	434	15	687	687	NUM
ijtc-1522	434	16	.	.	PUNCT
ijtc-1522	435	1	uyioghosa	uyioghosa	PROPN
ijtc-1522	435	2	,	,	PUNCT
ijtc-1522	435	3	o.	o.	PROPN
ijtc-1522	435	4	,	,	PUNCT
ijtc-1522	435	5	&	&	CCONJ
ijtc-1522	435	6	igbinosa	igbinosa	PROPN
ijtc-1522	435	7	,	,	PUNCT
ijtc-1522	435	8	o.i	o.i	PROPN
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ijtc-1522	435	13	.	.	PUNCT
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ijtc-1522	436	4	tax	tax	NOUN
ijtc-1522	436	5	harmonization	harmonization	NOUN
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ijtc-1522	436	8	community	community	NOUN
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ijtc-1522	439	11	.	.	PUNCT
ijtc-1522	440	1	journal	journal	NOUN
ijtc-1522	440	2	of	of	ADP
ijtc-1522	440	3	european	european	ADJ
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ijtc-1522	440	5	,	,	PUNCT
ijtc-1522	440	6	doi	doi	NOUN
ijtc-1522	440	7	:	:	PUNCT
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ijtc-1522	440	9	.	.	PUNCT
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ijtc-1522	441	2	,	,	PUNCT
ijtc-1522	441	3	a.j	a.j	PROPN
ijtc-1522	441	4	.	.	PROPN
ijtc-1522	441	5	(	(	PUNCT
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ijtc-1522	441	7	)	)	PUNCT
ijtc-1522	441	8	.	.	PUNCT
ijtc-1522	442	1	why	why	SCONJ
ijtc-1522	442	2	do	do	AUX
ijtc-1522	442	3	we	we	PRON
ijtc-1522	442	4	need	need	VERB
ijtc-1522	442	5	corporate	corporate	ADJ
ijtc-1522	442	6	taxation	taxation	NOUN
ijtc-1522	442	7	?	?	PUNCT
ijtc-1522	443	1	cesifo	cesifo	PROPN
ijtc-1522	443	2	working	work	VERB
ijtc-1522	443	3	paper	paper	NOUN
ijtc-1522	443	4	,	,	PUNCT
ijtc-1522	443	5	1495	1495	NUM
ijtc-1522	443	6	.	.	PUNCT
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ijtc-1522	444	2	.	.	PUNCT
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