id	sid	tid	token	lemma	pos
ijtc-1736	1	1	the	the	DET
ijtc-1736	1	2	illomata	illomata	PROPN
ijtc-1736	1	3	international	international	PROPN
ijtc-1736	1	4	journal	journal	PROPN
ijtc-1736	1	5	of	of	ADP
ijtc-1736	1	6	management	management	NOUN
ijtc-1736	1	7	ilomata	ilomata	PROPN
ijtc-1736	1	8	international	international	ADJ
ijtc-1736	1	9	journal	journal	NOUN
ijtc-1736	1	10	of	of	ADP
ijtc-1736	1	11	tax	tax	PROPN
ijtc-1736	1	12	&	&	CCONJ
ijtc-1736	1	13	accounting	account	VERB
ijtc-1736	1	14	p	p	PROPN
ijtc-1736	1	15	-	-	PUNCT
ijtc-1736	1	16	issn	issn	NOUN
ijtc-1736	1	17	:	:	PUNCT
ijtc-1736	1	18	2714	2714	NUM
ijtc-1736	1	19	-	-	SYM
ijtc-1736	1	20	9838	9838	NUM
ijtc-1736	1	21	;	;	PUNCT
ijtc-1736	1	22	e	e	X
ijtc-1736	1	23	-	-	PUNCT
ijtc-1736	1	24	issn	issn	NOUN
ijtc-1736	1	25	:	:	PUNCT
ijtc-1736	1	26	2714	2714	NUM
ijtc-1736	1	27	-	-	SYM
ijtc-1736	1	28	9846	9846	NUM
ijtc-1736	1	29	volume	volume	NOUN
ijtc-1736	1	30	5	5	NUM
ijtc-1736	1	31	,	,	PUNCT
ijtc-1736	1	32	issue	issue	NOUN
ijtc-1736	1	33	3	3	NUM
ijtc-1736	1	34	,	,	PUNCT
ijtc-1736	1	35	july	july	PROPN
ijtc-1736	1	36	2024	2024	NUM
ijtc-1736	1	37	page	page	NOUN
ijtc-1736	1	38	no	no	NOUN
ijtc-1736	1	39	.	.	PUNCT
ijtc-1736	2	1	941	941	NUM
ijtc-1736	2	2	-	-	SYM
ijtc-1736	2	3	961	961	NUM
ijtc-1736	2	4	941	941	NUM
ijtc-1736	2	5	|	|	ADV
ijtc-1736	2	6	ilomata	ilomata	PROPN
ijtc-1736	2	7	international	international	ADJ
ijtc-1736	2	8	journal	journal	NOUN
ijtc-1736	2	9	of	of	ADP
ijtc-1736	2	10	tax	tax	PROPN
ijtc-1736	2	11	&	&	CCONJ
ijtc-1736	2	12	accounting	account	VERB
ijtc-1736	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	2	14	tax	tax	NOUN
ijtc-1736	2	15	audit	audit	NOUN
ijtc-1736	2	16	management	management	NOUN
ijtc-1736	2	17	,	,	PUNCT
ijtc-1736	2	18	technology	technology	NOUN
ijtc-1736	2	19	integration	integration	NOUN
ijtc-1736	2	20	and	and	CCONJ
ijtc-1736	2	21	performance	performance	NOUN
ijtc-1736	2	22	of	of	ADP
ijtc-1736	2	23	state	state	NOUN
ijtc-1736	2	24	internal	internal	ADJ
ijtc-1736	2	25	revenue	revenue	NOUN
ijtc-1736	2	26	service	service	NOUN
ijtc-1736	2	27	in	in	ADP
ijtc-1736	2	28	southwest	southwest	NOUN
ijtc-1736	2	29	,	,	PUNCT
ijtc-1736	2	30	nigeria	nigeria	PROPN
ijtc-1736	2	31	yusuf	yusuf	PROPN
ijtc-1736	2	32	alabi	alabi	PROPN
ijtc-1736	2	33	olumoh1	olumoh1	ADJ
ijtc-1736	2	34	,	,	PUNCT
ijtc-1736	2	35	mubaraq	mubaraq	NOUN
ijtc-1736	2	36	sanni2	sanni2	PROPN
ijtc-1736	3	1	12kwara	12kwara	NUM
ijtc-1736	3	2	state	state	NOUN
ijtc-1736	3	3	university	university	PROPN
ijtc-1736	3	4	,	,	PUNCT
ijtc-1736	3	5	nigeria	nigeria	PROPN
ijtc-1736	3	6	correspondent	correspondent	NOUN
ijtc-1736	3	7	:	:	PUNCT
ijtc-1736	3	8	olumoh.yusuf@gmail.com1	olumoh.yusuf@gmail.com1	PROPN
ijtc-1736	3	9	received	receive	VERB
ijtc-1736	3	10	:	:	PUNCT
ijtc-1736	3	11	april	april	PROPN
ijtc-1736	3	12	02	02	NUM
ijtc-1736	3	13	,	,	PUNCT
ijtc-1736	3	14	2024	2024	NUM
ijtc-1736	3	15	accepted	accept	VERB
ijtc-1736	3	16	:	:	PUNCT
ijtc-1736	3	17	july	july	PROPN
ijtc-1736	3	18	17	17	NUM
ijtc-1736	3	19	,	,	PUNCT
ijtc-1736	3	20	2024	2024	NUM
ijtc-1736	3	21	published	publish	VERB
ijtc-1736	3	22	:	:	PUNCT
ijtc-1736	3	23	july	july	PROPN
ijtc-1736	3	24	31	31	NUM
ijtc-1736	3	25	,	,	PUNCT
ijtc-1736	3	26	2024	2024	NUM
ijtc-1736	3	27	citation	citation	NOUN
ijtc-1736	3	28	:	:	PUNCT
ijtc-1736	3	29	olumoh	olumoh	PROPN
ijtc-1736	3	30	and	and	CCONJ
ijtc-1736	3	31	sanni	sanni	PROPN
ijtc-1736	3	32	(	(	PUNCT
ijtc-1736	3	33	2024	2024	NUM
ijtc-1736	3	34	)	)	PUNCT
ijtc-1736	3	35	.	.	PUNCT
ijtc-1736	4	1	tax	tax	NOUN
ijtc-1736	4	2	audit	audit	NOUN
ijtc-1736	4	3	management	management	NOUN
ijtc-1736	4	4	,	,	PUNCT
ijtc-1736	4	5	technology	technology	NOUN
ijtc-1736	4	6	integration	integration	NOUN
ijtc-1736	4	7	and	and	CCONJ
ijtc-1736	4	8	performance	performance	NOUN
ijtc-1736	4	9	of	of	ADP
ijtc-1736	4	10	state	state	NOUN
ijtc-1736	4	11	internal	internal	ADJ
ijtc-1736	4	12	revenue	revenue	NOUN
ijtc-1736	4	13	service	service	NOUN
ijtc-1736	4	14	in	in	ADP
ijtc-1736	4	15	southwest	southwest	PROPN
ijtc-1736	4	16	,	,	PUNCT
ijtc-1736	4	17	nigeria	nigeria	PROPN
ijtc-1736	4	18	.	.	PUNCT
ijtc-1736	5	1	ilomata	ilomata	PROPN
ijtc-1736	5	2	international	international	PROPN
ijtc-1736	5	3	journal	journal	NOUN
ijtc-1736	5	4	of	of	ADP
ijtc-1736	5	5	tax	tax	NOUN
ijtc-1736	5	6	and	and	CCONJ
ijtc-1736	5	7	accounting	accounting	NOUN
ijtc-1736	5	8	,	,	PUNCT
ijtc-1736	5	9	5(3	5(3	NUM
ijtc-1736	5	10	)	)	PUNCT
ijtc-1736	5	11	,	,	PUNCT
ijtc-1736	5	12	941	941	NUM
ijtc-1736	5	13	-	-	SYM
ijtc-1736	5	14	961	961	NUM
ijtc-1736	5	15	.	.	PUNCT
ijtc-1736	6	1	https://doi.org/10.61194/ijtc.v5i3.1736	https://doi.org/10.61194/ijtc.v5i3.1736	PROPN
ijtc-1736	6	2	abstract	abstract	NOUN
ijtc-1736	6	3	:	:	PUNCT
ijtc-1736	6	4	the	the	DET
ijtc-1736	6	5	state	state	NOUN
ijtc-1736	6	6	internal	internal	PROPN
ijtc-1736	6	7	revenue	revenue	NOUN
ijtc-1736	6	8	services	service	NOUN
ijtc-1736	6	9	in	in	ADP
ijtc-1736	6	10	southwest	southwest	PROPN
ijtc-1736	6	11	nigeria	nigeria	PROPN
ijtc-1736	6	12	struggle	struggle	VERB
ijtc-1736	6	13	with	with	ADP
ijtc-1736	6	14	tax	tax	NOUN
ijtc-1736	6	15	compliance	compliance	NOUN
ijtc-1736	6	16	rates	rate	NOUN
ijtc-1736	6	17	and	and	CCONJ
ijtc-1736	6	18	revenue	revenue	NOUN
ijtc-1736	6	19	generation	generation	NOUN
ijtc-1736	6	20	optimization	optimization	NOUN
ijtc-1736	6	21	due	due	ADP
ijtc-1736	6	22	to	to	ADP
ijtc-1736	6	23	inadequate	inadequate	ADJ
ijtc-1736	6	24	audits	audits	NOUN
ijtc-1736	6	25	and	and	CCONJ
ijtc-1736	6	26	low	low	ADJ
ijtc-1736	6	27	technology	technology	NOUN
ijtc-1736	6	28	adoption	adoption	NOUN
ijtc-1736	6	29	,	,	PUNCT
ijtc-1736	6	30	which	which	PRON
ijtc-1736	6	31	affects	affect	VERB
ijtc-1736	6	32	detection	detection	NOUN
ijtc-1736	6	33	,	,	PUNCT
ijtc-1736	6	34	evasion	evasion	NOUN
ijtc-1736	6	35	reduction	reduction	NOUN
ijtc-1736	6	36	,	,	PUNCT
ijtc-1736	6	37	accountability	accountability	NOUN
ijtc-1736	6	38	,	,	PUNCT
ijtc-1736	6	39	and	and	CCONJ
ijtc-1736	6	40	transparency	transparency	NOUN
ijtc-1736	6	41	in	in	ADP
ijtc-1736	6	42	tax	tax	NOUN
ijtc-1736	6	43	administration	administration	NOUN
ijtc-1736	6	44	.	.	PUNCT
ijtc-1736	7	1	therefore	therefore	ADV
ijtc-1736	7	2	,	,	PUNCT
ijtc-1736	7	3	this	this	DET
ijtc-1736	7	4	study	study	NOUN
ijtc-1736	7	5	investigated	investigate	VERB
ijtc-1736	7	6	the	the	DET
ijtc-1736	7	7	impacts	impact	NOUN
ijtc-1736	7	8	of	of	ADP
ijtc-1736	7	9	tax	tax	NOUN
ijtc-1736	7	10	audit	audit	NOUN
ijtc-1736	7	11	management	management	NOUN
ijtc-1736	7	12	(	(	PUNCT
ijtc-1736	7	13	tam	tam	NOUN
ijtc-1736	7	14	)	)	PUNCT
ijtc-1736	7	15	and	and	CCONJ
ijtc-1736	7	16	technology	technology	NOUN
ijtc-1736	7	17	integration	integration	NOUN
ijtc-1736	7	18	(	(	PUNCT
ijtc-1736	7	19	ti	ti	NOUN
ijtc-1736	7	20	)	)	PUNCT
ijtc-1736	7	21	in	in	ADP
ijtc-1736	7	22	improving	improve	VERB
ijtc-1736	7	23	the	the	DET
ijtc-1736	7	24	performance	performance	NOUN
ijtc-1736	7	25	of	of	ADP
ijtc-1736	7	26	sirs	sir	NOUN
ijtc-1736	7	27	in	in	ADP
ijtc-1736	7	28	southwest	southwest	PROPN
ijtc-1736	7	29	nigeria	nigeria	PROPN
ijtc-1736	7	30	.	.	PUNCT
ijtc-1736	8	1	the	the	DET
ijtc-1736	8	2	study	study	NOUN
ijtc-1736	8	3	employed	employ	VERB
ijtc-1736	8	4	a	a	DET
ijtc-1736	8	5	cross	cross	ADJ
ijtc-1736	8	6	-	-	ADJ
ijtc-1736	8	7	sectional	sectional	ADJ
ijtc-1736	8	8	quantitative	quantitative	ADJ
ijtc-1736	8	9	survey	survey	NOUN
ijtc-1736	8	10	research	research	NOUN
ijtc-1736	8	11	design	design	NOUN
ijtc-1736	8	12	,	,	PUNCT
ijtc-1736	8	13	data	datum	NOUN
ijtc-1736	8	14	were	be	AUX
ijtc-1736	8	15	collected	collect	VERB
ijtc-1736	8	16	from	from	ADP
ijtc-1736	8	17	383	383	NUM
ijtc-1736	8	18	management	management	NOUN
ijtc-1736	8	19	personnel	personnel	NOUN
ijtc-1736	8	20	across	across	ADP
ijtc-1736	8	21	various	various	ADJ
ijtc-1736	8	22	sirs	sir	NOUN
ijtc-1736	8	23	offices	office	NOUN
ijtc-1736	8	24	in	in	ADP
ijtc-1736	8	25	southwest	southwest	NOUN
ijtc-1736	8	26	,	,	PUNCT
ijtc-1736	8	27	nigeria	nigeria	PROPN
ijtc-1736	8	28	.	.	PUNCT
ijtc-1736	9	1	pls	pls	PROPN
ijtc-1736	9	2	-	-	PUNCT
ijtc-1736	9	3	sem	sem	PROPN
ijtc-1736	9	4	was	be	AUX
ijtc-1736	9	5	employed	employ	VERB
ijtc-1736	9	6	to	to	PART
ijtc-1736	9	7	examine	examine	VERB
ijtc-1736	9	8	the	the	DET
ijtc-1736	9	9	impact	impact	NOUN
ijtc-1736	9	10	of	of	ADP
ijtc-1736	9	11	tam	tam	NOUN
ijtc-1736	9	12	and	and	CCONJ
ijtc-1736	9	13	ti	ti	X
ijtc-1736	9	14	on	on	ADP
ijtc-1736	9	15	sirs	sir	NOUN
ijtc-1736	9	16	performance	performance	NOUN
ijtc-1736	9	17	.	.	PUNCT
ijtc-1736	10	1	the	the	DET
ijtc-1736	10	2	findings	finding	NOUN
ijtc-1736	10	3	indicate	indicate	VERB
ijtc-1736	10	4	that	that	SCONJ
ijtc-1736	10	5	tam	tam	NOUN
ijtc-1736	10	6	significantly	significantly	ADV
ijtc-1736	10	7	enhances	enhance	VERB
ijtc-1736	10	8	sirs	sir	NOUN
ijtc-1736	10	9	performance	performance	NOUN
ijtc-1736	10	10	,	,	PUNCT
ijtc-1736	10	11	with	with	ADP
ijtc-1736	10	12	a	a	DET
ijtc-1736	10	13	coefficient	coefficient	NOUN
ijtc-1736	10	14	of	of	ADP
ijtc-1736	10	15	0.440	0.440	NUM
ijtc-1736	10	16	,	,	PUNCT
ijtc-1736	10	17	a	a	DET
ijtc-1736	10	18	t	t	NOUN
ijtc-1736	10	19	-	-	PUNCT
ijtc-1736	10	20	statistic	statistic	NOUN
ijtc-1736	10	21	of	of	ADP
ijtc-1736	10	22	2.736	2.736	NUM
ijtc-1736	10	23	,	,	PUNCT
ijtc-1736	10	24	and	and	CCONJ
ijtc-1736	10	25	a	a	DET
ijtc-1736	10	26	p	p	NOUN
ijtc-1736	10	27	-	-	PUNCT
ijtc-1736	10	28	value	value	NOUN
ijtc-1736	10	29	of	of	ADP
ijtc-1736	10	30	0.006	0.006	NUM
ijtc-1736	10	31	,	,	PUNCT
ijtc-1736	10	32	suggesting	suggest	VERB
ijtc-1736	10	33	that	that	SCONJ
ijtc-1736	10	34	effective	effective	ADJ
ijtc-1736	10	35	tax	tax	NOUN
ijtc-1736	10	36	audits	audits	NOUN
ijtc-1736	10	37	boost	boost	VERB
ijtc-1736	10	38	revenue	revenue	NOUN
ijtc-1736	10	39	generation	generation	NOUN
ijtc-1736	10	40	and	and	CCONJ
ijtc-1736	10	41	reduce	reduce	VERB
ijtc-1736	10	42	tax	tax	NOUN
ijtc-1736	10	43	evasion	evasion	NOUN
ijtc-1736	10	44	.	.	PUNCT
ijtc-1736	11	1	ti	ti	PROPN
ijtc-1736	11	2	also	also	ADV
ijtc-1736	11	3	positively	positively	ADV
ijtc-1736	11	4	influences	influence	VERB
ijtc-1736	11	5	sirs	sir	NOUN
ijtc-1736	11	6	performance	performance	NOUN
ijtc-1736	11	7	,	,	PUNCT
ijtc-1736	11	8	with	with	ADP
ijtc-1736	11	9	a	a	DET
ijtc-1736	11	10	coefficient	coefficient	NOUN
ijtc-1736	11	11	of	of	ADP
ijtc-1736	11	12	0.328	0.328	NUM
ijtc-1736	11	13	,	,	PUNCT
ijtc-1736	11	14	a	a	DET
ijtc-1736	11	15	tstatistic	tstatistic	NOUN
ijtc-1736	11	16	of	of	ADP
ijtc-1736	11	17	2.143	2.143	NUM
ijtc-1736	11	18	,	,	PUNCT
ijtc-1736	11	19	and	and	CCONJ
ijtc-1736	11	20	a	a	DET
ijtc-1736	11	21	p	p	NOUN
ijtc-1736	11	22	-	-	PUNCT
ijtc-1736	11	23	value	value	NOUN
ijtc-1736	11	24	of	of	ADP
ijtc-1736	11	25	0.032	0.032	NUM
ijtc-1736	11	26	,	,	PUNCT
ijtc-1736	11	27	emphasizing	emphasize	VERB
ijtc-1736	11	28	its	its	PRON
ijtc-1736	11	29	role	role	NOUN
ijtc-1736	11	30	in	in	ADP
ijtc-1736	11	31	streamlining	streamline	VERB
ijtc-1736	11	32	tax	tax	NOUN
ijtc-1736	11	33	processes	process	NOUN
ijtc-1736	11	34	and	and	CCONJ
ijtc-1736	11	35	improving	improve	VERB
ijtc-1736	11	36	compliance	compliance	NOUN
ijtc-1736	11	37	.	.	PUNCT
ijtc-1736	12	1	however	however	ADV
ijtc-1736	12	2	,	,	PUNCT
ijtc-1736	12	3	the	the	DET
ijtc-1736	12	4	combined	combined	ADJ
ijtc-1736	12	5	interaction	interaction	NOUN
ijtc-1736	12	6	effect	effect	NOUN
ijtc-1736	12	7	of	of	ADP
ijtc-1736	12	8	ti	ti	NOUN
ijtc-1736	12	9	and	and	CCONJ
ijtc-1736	12	10	tam	tam	X
ijtc-1736	12	11	on	on	ADP
ijtc-1736	12	12	sirs	sir	NOUN
ijtc-1736	12	13	performance	performance	NOUN
ijtc-1736	12	14	is	be	AUX
ijtc-1736	12	15	not	not	PART
ijtc-1736	12	16	statistically	statistically	ADV
ijtc-1736	12	17	significant	significant	ADJ
ijtc-1736	12	18	,	,	PUNCT
ijtc-1736	12	19	with	with	ADP
ijtc-1736	12	20	a	a	DET
ijtc-1736	12	21	coefficient	coefficient	NOUN
ijtc-1736	12	22	of	of	ADP
ijtc-1736	12	23	-0.050	-0.050	PROPN
ijtc-1736	12	24	,	,	PUNCT
ijtc-1736	12	25	a	a	DET
ijtc-1736	12	26	t	t	NOUN
ijtc-1736	12	27	-	-	PUNCT
ijtc-1736	12	28	statistic	statistic	NOUN
ijtc-1736	12	29	of	of	ADP
ijtc-1736	12	30	0.523	0.523	NUM
ijtc-1736	12	31	,	,	PUNCT
ijtc-1736	12	32	and	and	CCONJ
ijtc-1736	12	33	a	a	DET
ijtc-1736	12	34	p	p	NOUN
ijtc-1736	12	35	-	-	PUNCT
ijtc-1736	12	36	value	value	NOUN
ijtc-1736	12	37	of	of	ADP
ijtc-1736	12	38	0.601	0.601	NUM
ijtc-1736	12	39	.	.	PUNCT
ijtc-1736	13	1	this	this	DET
ijtc-1736	13	2	study	study	NOUN
ijtc-1736	13	3	concludes	conclude	VERB
ijtc-1736	13	4	that	that	SCONJ
ijtc-1736	13	5	both	both	DET
ijtc-1736	13	6	tam	tam	VERB
ijtc-1736	13	7	and	and	CCONJ
ijtc-1736	13	8	ti	ti	NOUN
ijtc-1736	13	9	independently	independently	ADV
ijtc-1736	13	10	contribute	contribute	VERB
ijtc-1736	13	11	to	to	ADP
ijtc-1736	13	12	sirs	sir	NOUN
ijtc-1736	13	13	performance	performance	NOUN
ijtc-1736	13	14	,	,	PUNCT
ijtc-1736	13	15	their	their	PRON
ijtc-1736	13	16	combined	combine	VERB
ijtc-1736	13	17	effect	effect	NOUN
ijtc-1736	13	18	does	do	AUX
ijtc-1736	13	19	not	not	PART
ijtc-1736	13	20	significantly	significantly	ADV
ijtc-1736	13	21	enhance	enhance	VERB
ijtc-1736	13	22	the	the	DET
ijtc-1736	13	23	operational	operational	ADJ
ijtc-1736	13	24	efficiency	efficiency	NOUN
ijtc-1736	13	25	of	of	ADP
ijtc-1736	13	26	tax	tax	NOUN
ijtc-1736	13	27	authorities	authority	NOUN
ijtc-1736	13	28	.	.	PUNCT
ijtc-1736	14	1	based	base	VERB
ijtc-1736	14	2	on	on	ADP
ijtc-1736	14	3	these	these	DET
ijtc-1736	14	4	findings	finding	NOUN
ijtc-1736	14	5	,	,	PUNCT
ijtc-1736	14	6	the	the	DET
ijtc-1736	14	7	study	study	NOUN
ijtc-1736	14	8	recommends	recommend	VERB
ijtc-1736	14	9	that	that	SCONJ
ijtc-1736	14	10	sirs	sir	NOUN
ijtc-1736	14	11	in	in	ADP
ijtc-1736	14	12	southwest	southwest	PROPN
ijtc-1736	14	13	nigeria	nigeria	PROPN
ijtc-1736	14	14	should	should	AUX
ijtc-1736	14	15	prioritize	prioritize	VERB
ijtc-1736	14	16	the	the	DET
ijtc-1736	14	17	adoption	adoption	NOUN
ijtc-1736	14	18	of	of	ADP
ijtc-1736	14	19	comprehensive	comprehensive	ADJ
ijtc-1736	14	20	tax	tax	NOUN
ijtc-1736	14	21	audit	audit	NOUN
ijtc-1736	14	22	management	management	NOUN
ijtc-1736	14	23	strategies	strategy	NOUN
ijtc-1736	14	24	and	and	CCONJ
ijtc-1736	14	25	leverage	leverage	NOUN
ijtc-1736	14	26	technology	technology	NOUN
ijtc-1736	14	27	to	to	PART
ijtc-1736	14	28	automate	automate	VERB
ijtc-1736	14	29	and	and	CCONJ
ijtc-1736	14	30	optimize	optimize	VERB
ijtc-1736	14	31	tax	tax	NOUN
ijtc-1736	14	32	processes	process	NOUN
ijtc-1736	14	33	.	.	PUNCT
ijtc-1736	15	1	keywords	keyword	NOUN
ijtc-1736	15	2	:	:	PUNCT
ijtc-1736	15	3	tax	tax	NOUN
ijtc-1736	15	4	audit	audit	NOUN
ijtc-1736	15	5	management	management	NOUN
ijtc-1736	15	6	,	,	PUNCT
ijtc-1736	15	7	technology	technology	NOUN
ijtc-1736	15	8	integration	integration	NOUN
ijtc-1736	15	9	,	,	PUNCT
ijtc-1736	15	10	performance	performance	NOUN
ijtc-1736	15	11	,	,	PUNCT
ijtc-1736	15	12	state	state	NOUN
ijtc-1736	15	13	internal	internal	ADJ
ijtc-1736	15	14	revenue	revenue	NOUN
ijtc-1736	15	15	services	service	NOUN
ijtc-1736	15	16	.	.	PUNCT
ijtc-1736	16	1	this	this	PRON
ijtc-1736	16	2	is	be	AUX
ijtc-1736	16	3	an	an	DET
ijtc-1736	16	4	open	open	ADJ
ijtc-1736	16	5	access	access	NOUN
ijtc-1736	16	6	article	article	NOUN
ijtc-1736	16	7	under	under	ADP
ijtc-1736	16	8	the	the	DET
ijtc-1736	16	9	cc	cc	NOUN
ijtc-1736	16	10	-	-	PUNCT
ijtc-1736	16	11	by	by	ADP
ijtc-1736	16	12	4.0	4.0	NUM
ijtc-1736	16	13	license	license	NOUN
ijtc-1736	16	14	.	.	PUNCT
ijtc-1736	17	1	introduction	introduction	NOUN
ijtc-1736	17	2	the	the	DET
ijtc-1736	17	3	performance	performance	NOUN
ijtc-1736	17	4	of	of	ADP
ijtc-1736	17	5	revenue	revenue	NOUN
ijtc-1736	17	6	agencies	agency	NOUN
ijtc-1736	17	7	is	be	AUX
ijtc-1736	17	8	crucial	crucial	ADJ
ijtc-1736	17	9	for	for	ADP
ijtc-1736	17	10	the	the	DET
ijtc-1736	17	11	economic	economic	ADJ
ijtc-1736	17	12	growth	growth	NOUN
ijtc-1736	17	13	and	and	CCONJ
ijtc-1736	17	14	stability	stability	NOUN
ijtc-1736	17	15	of	of	ADP
ijtc-1736	17	16	any	any	DET
ijtc-1736	17	17	nation	nation	NOUN
ijtc-1736	17	18	.	.	PUNCT
ijtc-1736	18	1	in	in	ADP
ijtc-1736	18	2	developed	develop	VERB
ijtc-1736	18	3	countries	country	NOUN
ijtc-1736	18	4	,	,	PUNCT
ijtc-1736	18	5	tax	tax	NOUN
ijtc-1736	18	6	authorities	authority	NOUN
ijtc-1736	18	7	benefit	benefit	VERB
ijtc-1736	18	8	from	from	ADP
ijtc-1736	18	9	advanced	advanced	ADJ
ijtc-1736	18	10	technological	technological	ADJ
ijtc-1736	18	11	integration	integration	NOUN
ijtc-1736	18	12	,	,	PUNCT
ijtc-1736	18	13	streamlined	streamlined	ADJ
ijtc-1736	18	14	audit	audit	NOUN
ijtc-1736	18	15	systems	system	NOUN
ijtc-1736	18	16	,	,	PUNCT
ijtc-1736	18	17	and	and	CCONJ
ijtc-1736	18	18	strong	strong	ADJ
ijtc-1736	18	19	compliance	compliance	NOUN
ijtc-1736	18	20	mechanisms	mechanism	NOUN
ijtc-1736	18	21	,	,	PUNCT
ijtc-1736	18	22	leading	lead	VERB
ijtc-1736	18	23	to	to	ADP
ijtc-1736	18	24	efficient	efficient	ADJ
ijtc-1736	18	25	revenue	revenue	NOUN
ijtc-1736	18	26	collection	collection	NOUN
ijtc-1736	18	27	(	(	PUNCT
ijtc-1736	18	28	gurama	gurama	PROPN
ijtc-1736	18	29	&	&	CCONJ
ijtc-1736	18	30	mansor	mansor	PROPN
ijtc-1736	18	31	,	,	PUNCT
ijtc-1736	18	32	2021	2021	NUM
ijtc-1736	18	33	)	)	PUNCT
ijtc-1736	18	34	.	.	PUNCT
ijtc-1736	19	1	for	for	ADP
ijtc-1736	19	2	instance	instance	NOUN
ijtc-1736	19	3	,	,	PUNCT
ijtc-1736	19	4	countries	country	NOUN
ijtc-1736	19	5	such	such	ADJ
ijtc-1736	19	6	as	as	ADP
ijtc-1736	19	7	the	the	DET
ijtc-1736	19	8	united	united	PROPN
ijtc-1736	19	9	states	states	PROPN
ijtc-1736	19	10	,	,	PUNCT
ijtc-1736	19	11	the	the	DET
ijtc-1736	19	12	united	united	PROPN
ijtc-1736	19	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	19	14	mailto:olumoh.yusuf@gmail.com	mailto:olumoh.yusuf@gmail.com	PROPN
ijtc-1736	19	15	https://doi.org/10.61194/ijtc.v5i3.1736	https://doi.org/10.61194/ijtc.v5i3.1736	PROPN
ijtc-1736	19	16	tax	tax	NOUN
ijtc-1736	19	17	audit	audit	NOUN
ijtc-1736	19	18	management	management	NOUN
ijtc-1736	19	19	,	,	PUNCT
ijtc-1736	19	20	technology	technology	NOUN
ijtc-1736	19	21	integration	integration	NOUN
ijtc-1736	19	22	and	and	CCONJ
ijtc-1736	19	23	performance	performance	NOUN
ijtc-1736	19	24	of	of	ADP
ijtc-1736	19	25	state	state	NOUN
ijtc-1736	19	26	internal	internal	ADJ
ijtc-1736	19	27	revenue	revenue	NOUN
ijtc-1736	19	28	service	service	NOUN
ijtc-1736	19	29	in	in	ADP
ijtc-1736	19	30	southwest	southwest	PROPN
ijtc-1736	19	31	,	,	PUNCT
ijtc-1736	19	32	nigeria	nigeria	PROPN
ijtc-1736	19	33	olumoh	olumoh	PROPN
ijtc-1736	19	34	and	and	CCONJ
ijtc-1736	19	35	sanni	sanni	PROPN
ijtc-1736	19	36	942	942	NUM
ijtc-1736	19	37	|	|	NOUN
ijtc-1736	19	38	ilomata	ilomata	PROPN
ijtc-1736	19	39	international	international	ADJ
ijtc-1736	19	40	journal	journal	NOUN
ijtc-1736	19	41	of	of	ADP
ijtc-1736	19	42	tax	tax	PROPN
ijtc-1736	19	43	&	&	CCONJ
ijtc-1736	19	44	accounting	account	VERB
ijtc-1736	19	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	19	46	kingdom	kingdom	NOUN
ijtc-1736	19	47	,	,	PUNCT
ijtc-1736	19	48	and	and	CCONJ
ijtc-1736	19	49	germany	germany	PROPN
ijtc-1736	19	50	have	have	AUX
ijtc-1736	19	51	integrated	integrate	VERB
ijtc-1736	19	52	sophisticated	sophisticated	ADJ
ijtc-1736	19	53	tax	tax	NOUN
ijtc-1736	19	54	audit	audit	NOUN
ijtc-1736	19	55	management	management	NOUN
ijtc-1736	19	56	systems	system	NOUN
ijtc-1736	19	57	and	and	CCONJ
ijtc-1736	19	58	digital	digital	ADJ
ijtc-1736	19	59	platforms	platform	NOUN
ijtc-1736	19	60	,	,	PUNCT
ijtc-1736	19	61	achieving	achieve	VERB
ijtc-1736	19	62	tax	tax	NOUN
ijtc-1736	19	63	compliance	compliance	NOUN
ijtc-1736	19	64	rates	rate	NOUN
ijtc-1736	19	65	of	of	ADP
ijtc-1736	19	66	over	over	ADP
ijtc-1736	19	67	90	90	NUM
ijtc-1736	19	68	%	%	NOUN
ijtc-1736	19	69	.	.	PUNCT
ijtc-1736	20	1	by	by	ADP
ijtc-1736	20	2	leveraging	leverage	VERB
ijtc-1736	20	3	technology	technology	NOUN
ijtc-1736	20	4	,	,	PUNCT
ijtc-1736	20	5	these	these	DET
ijtc-1736	20	6	countries	country	NOUN
ijtc-1736	20	7	enhance	enhance	VERB
ijtc-1736	20	8	taxpayer	taxpayer	NOUN
ijtc-1736	20	9	compliance	compliance	NOUN
ijtc-1736	20	10	,	,	PUNCT
ijtc-1736	20	11	reduce	reduce	VERB
ijtc-1736	20	12	tax	tax	NOUN
ijtc-1736	20	13	evasion	evasion	NOUN
ijtc-1736	20	14	,	,	PUNCT
ijtc-1736	20	15	and	and	CCONJ
ijtc-1736	20	16	automate	automate	NOUN
ijtc-1736	20	17	processes	process	NOUN
ijtc-1736	20	18	,	,	PUNCT
ijtc-1736	20	19	improving	improve	VERB
ijtc-1736	20	20	tax	tax	NOUN
ijtc-1736	20	21	administration	administration	NOUN
ijtc-1736	20	22	and	and	CCONJ
ijtc-1736	20	23	lowering	lower	VERB
ijtc-1736	20	24	administrative	administrative	ADJ
ijtc-1736	20	25	costs	cost	NOUN
ijtc-1736	20	26	.	.	PUNCT
ijtc-1736	21	1	(	(	PUNCT
ijtc-1736	21	2	senouci	senouci	NOUN
ijtc-1736	21	3	et	et	PROPN
ijtc-1736	21	4	al	al	PROPN
ijtc-1736	21	5	.	.	PROPN
ijtc-1736	21	6	,	,	PUNCT
ijtc-1736	21	7	2024	2024	NUM
ijtc-1736	21	8	)	)	PUNCT
ijtc-1736	21	9	.	.	PUNCT
ijtc-1736	22	1	conversely	conversely	ADV
ijtc-1736	22	2	,	,	PUNCT
ijtc-1736	22	3	developing	develop	VERB
ijtc-1736	22	4	countries	country	NOUN
ijtc-1736	22	5	face	face	VERB
ijtc-1736	22	6	numerous	numerous	ADJ
ijtc-1736	22	7	challenges	challenge	NOUN
ijtc-1736	22	8	in	in	ADP
ijtc-1736	22	9	achieving	achieve	VERB
ijtc-1736	22	10	similar	similar	ADJ
ijtc-1736	22	11	performance	performance	NOUN
ijtc-1736	22	12	levels	level	NOUN
ijtc-1736	22	13	.	.	PUNCT
ijtc-1736	23	1	weak	weak	ADJ
ijtc-1736	23	2	institutional	institutional	ADJ
ijtc-1736	23	3	capacity	capacity	NOUN
ijtc-1736	23	4	,	,	PUNCT
ijtc-1736	23	5	low	low	ADJ
ijtc-1736	23	6	levels	level	NOUN
ijtc-1736	23	7	of	of	ADP
ijtc-1736	23	8	technological	technological	ADJ
ijtc-1736	23	9	integration	integration	NOUN
ijtc-1736	23	10	,	,	PUNCT
ijtc-1736	23	11	and	and	CCONJ
ijtc-1736	23	12	ineffective	ineffective	ADJ
ijtc-1736	23	13	tax	tax	NOUN
ijtc-1736	23	14	audit	audit	NOUN
ijtc-1736	23	15	practices	practice	NOUN
ijtc-1736	23	16	contribute	contribute	VERB
ijtc-1736	23	17	to	to	ADP
ijtc-1736	23	18	revenue	revenue	NOUN
ijtc-1736	23	19	leakages	leakage	NOUN
ijtc-1736	23	20	and	and	CCONJ
ijtc-1736	23	21	underperformance	underperformance	NOUN
ijtc-1736	23	22	(	(	PUNCT
ijtc-1736	23	23	tsvetkov	tsvetkov	PROPN
ijtc-1736	23	24	et	et	PROPN
ijtc-1736	23	25	al	al	PROPN
ijtc-1736	23	26	.	.	PROPN
ijtc-1736	23	27	,	,	PUNCT
ijtc-1736	23	28	2017	2017	NUM
ijtc-1736	23	29	)	)	PUNCT
ijtc-1736	23	30	.	.	PUNCT
ijtc-1736	24	1	according	accord	VERB
ijtc-1736	24	2	to	to	ADP
ijtc-1736	24	3	the	the	DET
ijtc-1736	24	4	world	world	NOUN
ijtc-1736	24	5	bank	bank	PROPN
ijtc-1736	24	6	(	(	PUNCT
ijtc-1736	24	7	2023	2023	NUM
ijtc-1736	24	8	)	)	PUNCT
ijtc-1736	24	9	,	,	PUNCT
ijtc-1736	24	10	tax	tax	NOUN
ijtc-1736	24	11	revenue	revenue	NOUN
ijtc-1736	24	12	as	as	ADP
ijtc-1736	24	13	a	a	DET
ijtc-1736	24	14	percentage	percentage	NOUN
ijtc-1736	24	15	of	of	ADP
ijtc-1736	24	16	gdp	gdp	NOUN
ijtc-1736	24	17	in	in	ADP
ijtc-1736	24	18	many	many	ADJ
ijtc-1736	24	19	developing	develop	VERB
ijtc-1736	24	20	countries	country	NOUN
ijtc-1736	24	21	averages	average	NOUN
ijtc-1736	24	22	around	around	ADP
ijtc-1736	24	23	15	15	NUM
ijtc-1736	24	24	%	%	NOUN
ijtc-1736	24	25	,	,	PUNCT
ijtc-1736	24	26	far	far	ADV
ijtc-1736	24	27	below	below	ADP
ijtc-1736	24	28	the	the	DET
ijtc-1736	24	29	35	35	NUM
ijtc-1736	24	30	%	%	NOUN
ijtc-1736	24	31	seen	see	VERB
ijtc-1736	24	32	in	in	ADP
ijtc-1736	24	33	developed	develop	VERB
ijtc-1736	24	34	economies	economy	NOUN
ijtc-1736	24	35	.	.	PUNCT
ijtc-1736	25	1	this	this	DET
ijtc-1736	25	2	highlights	highlight	NOUN
ijtc-1736	25	3	inefficiencies	inefficiency	NOUN
ijtc-1736	25	4	in	in	ADP
ijtc-1736	25	5	tax	tax	NOUN
ijtc-1736	25	6	administration	administration	NOUN
ijtc-1736	25	7	,	,	PUNCT
ijtc-1736	25	8	particularly	particularly	ADV
ijtc-1736	25	9	in	in	ADP
ijtc-1736	25	10	tax	tax	NOUN
ijtc-1736	25	11	audit	audit	NOUN
ijtc-1736	25	12	management	management	NOUN
ijtc-1736	25	13	and	and	CCONJ
ijtc-1736	25	14	technology	technology	NOUN
ijtc-1736	25	15	use	use	NOUN
ijtc-1736	25	16	,	,	PUNCT
ijtc-1736	25	17	which	which	PRON
ijtc-1736	25	18	limits	limit	VERB
ijtc-1736	25	19	compliance	compliance	NOUN
ijtc-1736	25	20	and	and	CCONJ
ijtc-1736	25	21	enforcement	enforcement	NOUN
ijtc-1736	25	22	(	(	PUNCT
ijtc-1736	25	23	saberi	saberi	PROPN
ijtc-1736	25	24	et	et	PROPN
ijtc-1736	25	25	al	al	PROPN
ijtc-1736	25	26	.	.	PROPN
ijtc-1736	25	27	,	,	PUNCT
ijtc-1736	25	28	2019	2019	NUM
ijtc-1736	25	29	;	;	PUNCT
ijtc-1736	25	30	oto	oto	PROPN
ijtc-1736	25	31	&	&	CCONJ
ijtc-1736	25	32	wayas,2024	wayas,2024	PROPN
ijtc-1736	25	33	)	)	PUNCT
ijtc-1736	25	34	.	.	PUNCT
ijtc-1736	26	1	nigeria	nigeria	PROPN
ijtc-1736	26	2	,	,	PUNCT
ijtc-1736	26	3	as	as	ADP
ijtc-1736	26	4	a	a	DET
ijtc-1736	26	5	developing	develop	VERB
ijtc-1736	26	6	country	country	NOUN
ijtc-1736	26	7	,	,	PUNCT
ijtc-1736	26	8	experiences	experience	VERB
ijtc-1736	26	9	similar	similar	ADJ
ijtc-1736	26	10	issues	issue	NOUN
ijtc-1736	26	11	.	.	PUNCT
ijtc-1736	27	1	its	its	PRON
ijtc-1736	27	2	tax	tax	NOUN
ijtc-1736	27	3	-	-	PUNCT
ijtc-1736	27	4	to	to	ADP
ijtc-1736	27	5	-	-	PUNCT
ijtc-1736	27	6	gdp	gdp	NOUN
ijtc-1736	27	7	ratio	ratio	NOUN
ijtc-1736	27	8	stands	stand	VERB
ijtc-1736	27	9	at	at	ADP
ijtc-1736	27	10	just	just	ADV
ijtc-1736	27	11	6.5	6.5	NUM
ijtc-1736	27	12	%	%	NOUN
ijtc-1736	27	13	,	,	PUNCT
ijtc-1736	27	14	one	one	NUM
ijtc-1736	27	15	of	of	ADP
ijtc-1736	27	16	the	the	DET
ijtc-1736	27	17	lowest	low	ADJ
ijtc-1736	27	18	in	in	ADP
ijtc-1736	27	19	africa	africa	PROPN
ijtc-1736	27	20	.	.	PUNCT
ijtc-1736	28	1	(	(	PUNCT
ijtc-1736	28	2	pantielieieva	pantielieieva	PROPN
ijtc-1736	28	3	,	,	PUNCT
ijtc-1736	28	4	2022	2022	NUM
ijtc-1736	28	5	)	)	PUNCT
ijtc-1736	28	6	.	.	PUNCT
ijtc-1736	29	1	despite	despite	SCONJ
ijtc-1736	29	2	various	various	ADJ
ijtc-1736	29	3	reforms	reform	NOUN
ijtc-1736	29	4	in	in	ADP
ijtc-1736	29	5	tax	tax	NOUN
ijtc-1736	29	6	administration	administration	NOUN
ijtc-1736	29	7	,	,	PUNCT
ijtc-1736	29	8	the	the	DET
ijtc-1736	29	9	performance	performance	NOUN
ijtc-1736	29	10	of	of	ADP
ijtc-1736	29	11	revenue	revenue	NOUN
ijtc-1736	29	12	agencies	agency	NOUN
ijtc-1736	29	13	,	,	PUNCT
ijtc-1736	29	14	particularly	particularly	ADV
ijtc-1736	29	15	the	the	DET
ijtc-1736	29	16	state	state	NOUN
ijtc-1736	29	17	internal	internal	ADJ
ijtc-1736	29	18	revenue	revenue	NOUN
ijtc-1736	29	19	services	service	NOUN
ijtc-1736	29	20	(	(	PUNCT
ijtc-1736	29	21	sirs	sirs	PROPN
ijtc-1736	29	22	)	)	PUNCT
ijtc-1736	29	23	,	,	PUNCT
ijtc-1736	29	24	remains	remain	VERB
ijtc-1736	29	25	suboptimal	suboptimal	ADJ
ijtc-1736	29	26	.	.	PUNCT
ijtc-1736	30	1	outdated	outdated	ADJ
ijtc-1736	30	2	audit	audit	NOUN
ijtc-1736	30	3	practices	practice	NOUN
ijtc-1736	30	4	,	,	PUNCT
ijtc-1736	30	5	limited	limited	ADJ
ijtc-1736	30	6	technology	technology	NOUN
ijtc-1736	30	7	use	use	NOUN
ijtc-1736	30	8	,	,	PUNCT
ijtc-1736	30	9	and	and	CCONJ
ijtc-1736	30	10	weak	weak	ADJ
ijtc-1736	30	11	enforcement	enforcement	NOUN
ijtc-1736	30	12	mechanisms	mechanism	NOUN
ijtc-1736	30	13	all	all	PRON
ijtc-1736	30	14	contribute	contribute	VERB
ijtc-1736	30	15	to	to	ADP
ijtc-1736	30	16	this	this	DET
ijtc-1736	30	17	underperformance	underperformance	NOUN
ijtc-1736	30	18	.	.	PUNCT
ijtc-1736	31	1	in	in	ADP
ijtc-1736	31	2	the	the	DET
ijtc-1736	31	3	south	south	PROPN
ijtc-1736	31	4	west	west	PROPN
ijtc-1736	31	5	region	region	NOUN
ijtc-1736	31	6	,	,	PUNCT
ijtc-1736	31	7	these	these	DET
ijtc-1736	31	8	challenges	challenge	NOUN
ijtc-1736	31	9	are	be	AUX
ijtc-1736	31	10	particularly	particularly	ADV
ijtc-1736	31	11	pronounced	pronounce	VERB
ijtc-1736	31	12	,	,	PUNCT
ijtc-1736	31	13	with	with	ADP
ijtc-1736	31	14	revenue	revenue	NOUN
ijtc-1736	31	15	collection	collection	NOUN
ijtc-1736	31	16	falling	fall	VERB
ijtc-1736	31	17	short	short	ADV
ijtc-1736	31	18	of	of	ADP
ijtc-1736	31	19	potential	potential	NOUN
ijtc-1736	31	20	due	due	ADP
ijtc-1736	31	21	to	to	ADP
ijtc-1736	31	22	inefficiencies	inefficiency	NOUN
ijtc-1736	31	23	in	in	ADP
ijtc-1736	31	24	tax	tax	NOUN
ijtc-1736	31	25	audit	audit	NOUN
ijtc-1736	31	26	management	management	NOUN
ijtc-1736	31	27	and	and	CCONJ
ijtc-1736	31	28	poor	poor	ADJ
ijtc-1736	31	29	technology	technology	NOUN
ijtc-1736	31	30	integration	integration	NOUN
ijtc-1736	31	31	.	.	PUNCT
ijtc-1736	32	1	(	(	PUNCT
ijtc-1736	32	2	morenike	morenike	INTJ
ijtc-1736	32	3	et	et	PROPN
ijtc-1736	32	4	al	al	PROPN
ijtc-1736	32	5	.	.	PROPN
ijtc-1736	32	6	,	,	PUNCT
ijtc-1736	32	7	2024	2024	NUM
ijtc-1736	32	8	)	)	PUNCT
ijtc-1736	32	9	.	.	PUNCT
ijtc-1736	33	1	tax	tax	NOUN
ijtc-1736	33	2	audit	audit	NOUN
ijtc-1736	33	3	management	management	NOUN
ijtc-1736	33	4	is	be	AUX
ijtc-1736	33	5	a	a	DET
ijtc-1736	33	6	fundamental	fundamental	ADJ
ijtc-1736	33	7	aspect	aspect	NOUN
ijtc-1736	33	8	of	of	ADP
ijtc-1736	33	9	tax	tax	NOUN
ijtc-1736	33	10	administration	administration	NOUN
ijtc-1736	33	11	,	,	PUNCT
ijtc-1736	33	12	ensuring	ensure	VERB
ijtc-1736	33	13	compliance	compliance	NOUN
ijtc-1736	33	14	with	with	ADP
ijtc-1736	33	15	tax	tax	NOUN
ijtc-1736	33	16	laws	law	NOUN
ijtc-1736	33	17	and	and	CCONJ
ijtc-1736	33	18	regulations	regulation	NOUN
ijtc-1736	33	19	.	.	PUNCT
ijtc-1736	34	1	(	(	PUNCT
ijtc-1736	34	2	ayu	ayu	PROPN
ijtc-1736	34	3	et	et	PROPN
ijtc-1736	34	4	al	al	PROPN
ijtc-1736	34	5	.	.	PROPN
ijtc-1736	34	6	,	,	PUNCT
ijtc-1736	34	7	2022	2022	NUM
ijtc-1736	34	8	)	)	PUNCT
ijtc-1736	34	9	.	.	PUNCT
ijtc-1736	35	1	it	it	PRON
ijtc-1736	35	2	involves	involve	VERB
ijtc-1736	35	3	systematically	systematically	ADV
ijtc-1736	35	4	reviewing	review	VERB
ijtc-1736	35	5	taxpayers	taxpayer	NOUN
ijtc-1736	35	6	’	’	PART
ijtc-1736	35	7	financial	financial	ADJ
ijtc-1736	35	8	records	record	NOUN
ijtc-1736	35	9	to	to	PART
ijtc-1736	35	10	verify	verify	VERB
ijtc-1736	35	11	the	the	DET
ijtc-1736	35	12	accuracy	accuracy	NOUN
ijtc-1736	35	13	of	of	ADP
ijtc-1736	35	14	their	their	PRON
ijtc-1736	35	15	declarations	declaration	NOUN
ijtc-1736	35	16	.	.	PUNCT
ijtc-1736	36	1	(	(	PUNCT
ijtc-1736	36	2	chalu	chalu	PROPN
ijtc-1736	36	3	&	&	CCONJ
ijtc-1736	36	4	mzee	mzee	PROPN
ijtc-1736	36	5	,	,	PUNCT
ijtc-1736	36	6	2018	2018	NUM
ijtc-1736	36	7	;	;	PUNCT
ijtc-1736	36	8	rahmayanti	rahmayanti	PROPN
ijtc-1736	36	9	et	et	PROPN
ijtc-1736	36	10	al	al	PROPN
ijtc-1736	36	11	.	.	PROPN
ijtc-1736	36	12	,	,	PUNCT
ijtc-1736	36	13	2020	2020	NUM
ijtc-1736	36	14	)	)	PUNCT
ijtc-1736	36	15	.	.	PUNCT
ijtc-1736	37	1	effective	effective	ADJ
ijtc-1736	37	2	tax	tax	NOUN
ijtc-1736	37	3	audit	audit	NOUN
ijtc-1736	37	4	management	management	NOUN
ijtc-1736	37	5	is	be	AUX
ijtc-1736	37	6	crucial	crucial	ADJ
ijtc-1736	37	7	for	for	ADP
ijtc-1736	37	8	optimizing	optimize	VERB
ijtc-1736	37	9	revenue	revenue	NOUN
ijtc-1736	37	10	collection	collection	NOUN
ijtc-1736	37	11	,	,	PUNCT
ijtc-1736	37	12	reducing	reduce	VERB
ijtc-1736	37	13	tax	tax	NOUN
ijtc-1736	37	14	evasion	evasion	NOUN
ijtc-1736	37	15	,	,	PUNCT
ijtc-1736	37	16	and	and	CCONJ
ijtc-1736	37	17	promoting	promote	VERB
ijtc-1736	37	18	voluntary	voluntary	ADJ
ijtc-1736	37	19	compliance	compliance	NOUN
ijtc-1736	37	20	among	among	ADP
ijtc-1736	37	21	taxpayers	taxpayer	NOUN
ijtc-1736	37	22	in	in	ADP
ijtc-1736	37	23	southwest	southwest	PROPN
ijtc-1736	37	24	nigeria	nigeria	PROPN
ijtc-1736	37	25	.	.	PUNCT
ijtc-1736	38	1	(	(	PUNCT
ijtc-1736	38	2	morenike	morenike	INTJ
ijtc-1736	38	3	et	et	PROPN
ijtc-1736	38	4	al	al	PROPN
ijtc-1736	38	5	.	.	PROPN
ijtc-1736	38	6	,	,	PUNCT
ijtc-1736	38	7	2024	2024	NUM
ijtc-1736	38	8	;	;	PUNCT
ijtc-1736	38	9	azrina	azrina	NOUN
ijtc-1736	38	10	-	-	PUNCT
ijtc-1736	38	11	mohd	mohd	PROPN
ijtc-1736	38	12	-	-	PUNCT
ijtc-1736	38	13	yusof	yusof	NOUN
ijtc-1736	38	14	et	et	PROPN
ijtc-1736	38	15	al	al	PROPN
ijtc-1736	38	16	.	.	PROPN
ijtc-1736	38	17	,	,	PUNCT
ijtc-1736	38	18	2014)however	2014)however	NUM
ijtc-1736	38	19	,	,	PUNCT
ijtc-1736	38	20	many	many	ADJ
ijtc-1736	38	21	nigerian	nigerian	ADJ
ijtc-1736	38	22	revenue	revenue	NOUN
ijtc-1736	38	23	agencies	agency	NOUN
ijtc-1736	38	24	rely	rely	VERB
ijtc-1736	38	25	on	on	ADP
ijtc-1736	38	26	manual	manual	ADJ
ijtc-1736	38	27	,	,	PUNCT
ijtc-1736	38	28	inefficient	inefficient	ADJ
ijtc-1736	38	29	systems	system	NOUN
ijtc-1736	38	30	that	that	PRON
ijtc-1736	38	31	delay	delay	VERB
ijtc-1736	38	32	audits	audits	NOUN
ijtc-1736	38	33	,	,	PUNCT
ijtc-1736	38	34	weaken	weaken	VERB
ijtc-1736	38	35	enforcement	enforcement	NOUN
ijtc-1736	38	36	,	,	PUNCT
ijtc-1736	38	37	and	and	CCONJ
ijtc-1736	38	38	reduce	reduce	VERB
ijtc-1736	38	39	revenue	revenue	NOUN
ijtc-1736	38	40	collection	collection	NOUN
ijtc-1736	38	41	.	.	PUNCT
ijtc-1736	39	1	(	(	PUNCT
ijtc-1736	39	2	alissa	alissa	PROPN
ijtc-1736	39	3	et	et	PROPN
ijtc-1736	39	4	al	al	PROPN
ijtc-1736	39	5	.	.	PROPN
ijtc-1736	39	6	,	,	PUNCT
ijtc-1736	39	7	2014	2014	NUM
ijtc-1736	39	8	)	)	PUNCT
ijtc-1736	39	9	.	.	PUNCT
ijtc-1736	40	1	for	for	ADP
ijtc-1736	40	2	example	example	NOUN
ijtc-1736	40	3	,	,	PUNCT
ijtc-1736	40	4	a	a	DET
ijtc-1736	40	5	2021	2021	NUM
ijtc-1736	40	6	national	national	ADJ
ijtc-1736	40	7	bureau	bureau	PROPN
ijtc-1736	40	8	of	of	ADP
ijtc-1736	40	9	statistics	statistics	PROPN
ijtc-1736	40	10	report	report	PROPN
ijtc-1736	40	11	indicated	indicate	VERB
ijtc-1736	40	12	that	that	SCONJ
ijtc-1736	40	13	lagos	lagos	NOUN
ijtc-1736	40	14	state	state	NOUN
ijtc-1736	40	15	collected	collect	VERB
ijtc-1736	40	16	only	only	ADV
ijtc-1736	40	17	40	40	NUM
ijtc-1736	40	18	%	%	NOUN
ijtc-1736	40	19	of	of	ADP
ijtc-1736	40	20	its	its	PRON
ijtc-1736	40	21	potential	potential	ADJ
ijtc-1736	40	22	revenue	revenue	NOUN
ijtc-1736	40	23	,	,	PUNCT
ijtc-1736	40	24	highlighting	highlight	VERB
ijtc-1736	40	25	significant	significant	ADJ
ijtc-1736	40	26	gaps	gap	NOUN
ijtc-1736	40	27	in	in	ADP
ijtc-1736	40	28	tax	tax	NOUN
ijtc-1736	40	29	practices	practice	NOUN
ijtc-1736	40	30	elemokaka	elemokaka	X
ijtc-1736	40	31	,	,	PUNCT
ijtc-1736	40	32	2025).technology	2025).technology	NOUN
ijtc-1736	40	33	integration	integration	NOUN
ijtc-1736	40	34	,	,	PUNCT
ijtc-1736	40	35	particularly	particularly	ADV
ijtc-1736	40	36	through	through	ADP
ijtc-1736	40	37	digital	digital	ADJ
ijtc-1736	40	38	audit	audit	NOUN
ijtc-1736	40	39	management	management	NOUN
ijtc-1736	40	40	tools	tool	NOUN
ijtc-1736	40	41	,	,	PUNCT
ijtc-1736	40	42	has	have	AUX
ijtc-1736	40	43	been	be	AUX
ijtc-1736	40	44	identified	identify	VERB
ijtc-1736	40	45	as	as	ADP
ijtc-1736	40	46	a	a	DET
ijtc-1736	40	47	key	key	ADJ
ijtc-1736	40	48	driver	driver	NOUN
ijtc-1736	40	49	of	of	ADP
ijtc-1736	40	50	performance	performance	NOUN
ijtc-1736	40	51	improvement	improvement	NOUN
ijtc-1736	40	52	.	.	PUNCT
ijtc-1736	41	1	(	(	PUNCT
ijtc-1736	41	2	manita	manita	X
ijtc-1736	41	3	et	et	PROPN
ijtc-1736	41	4	al	al	PROPN
ijtc-1736	41	5	.	.	PROPN
ijtc-1736	41	6	,	,	PUNCT
ijtc-1736	41	7	2020	2020	NUM
ijtc-1736	41	8	)	)	PUNCT
ijtc-1736	41	9	;	;	PUNCT
ijtc-1736	41	10	fath	fath	PROPN
ijtc-1736	41	11	-	-	PUNCT
ijtc-1736	41	12	allah	allah	PROPN
ijtc-1736	41	13	et	et	PROPN
ijtc-1736	41	14	al	al	PROPN
ijtc-1736	41	15	.	.	PROPN
ijtc-1736	41	16	,	,	PUNCT
ijtc-1736	41	17	2015	2015	NUM
ijtc-1736	41	18	.	.	PUNCT
ijtc-1736	41	19	)	)	PUNCT
ijtc-1736	41	20	.	.	PUNCT
ijtc-1736	42	1	in	in	ADP
ijtc-1736	42	2	developed	develop	VERB
ijtc-1736	42	3	countries	country	NOUN
ijtc-1736	42	4	,	,	PUNCT
ijtc-1736	42	5	automated	automate	VERB
ijtc-1736	42	6	tax	tax	NOUN
ijtc-1736	42	7	systems	system	NOUN
ijtc-1736	42	8	,	,	PUNCT
ijtc-1736	42	9	data	datum	NOUN
ijtc-1736	42	10	analytics	analytic	NOUN
ijtc-1736	42	11	,	,	PUNCT
ijtc-1736	42	12	and	and	CCONJ
ijtc-1736	42	13	real	real	ADJ
ijtc-1736	42	14	-	-	PUNCT
ijtc-1736	42	15	time	time	NOUN
ijtc-1736	42	16	audit	audit	NOUN
ijtc-1736	42	17	management	management	NOUN
ijtc-1736	42	18	software	software	NOUN
ijtc-1736	42	19	have	have	AUX
ijtc-1736	42	20	transformed	transform	VERB
ijtc-1736	42	21	revenue	revenue	NOUN
ijtc-1736	42	22	collection	collection	NOUN
ijtc-1736	42	23	.	.	PUNCT
ijtc-1736	43	1	(	(	PUNCT
ijtc-1736	43	2	joselin	joselin	PROPN
ijtc-1736	43	3	et	et	PROPN
ijtc-1736	43	4	al	al	PROPN
ijtc-1736	43	5	.	.	PROPN
ijtc-1736	43	6	,	,	PUNCT
ijtc-1736	43	7	2024;taha	2024;taha	NUM
ijtc-1736	43	8	et	et	NOUN
ijtc-1736	43	9	al	al	PROPN
ijtc-1736	43	10	.	.	PROPN
ijtc-1736	43	11	,	,	PUNCT
ijtc-1736	43	12	2021	2021	NUM
ijtc-1736	43	13	)	)	PUNCT
ijtc-1736	43	14	.	.	PUNCT
ijtc-1736	44	1	however	however	ADV
ijtc-1736	44	2	,	,	PUNCT
ijtc-1736	44	3	technology	technology	NOUN
ijtc-1736	44	4	adoption	adoption	NOUN
ijtc-1736	44	5	in	in	ADP
ijtc-1736	44	6	nigeria	nigeria	PROPN
ijtc-1736	44	7	has	have	AUX
ijtc-1736	44	8	been	be	AUX
ijtc-1736	44	9	slow	slow	ADJ
ijtc-1736	44	10	(	(	PUNCT
ijtc-1736	44	11	anioke	anioke	PROPN
ijtc-1736	44	12	,	,	PUNCT
ijtc-1736	44	13	2024	2024	NUM
ijtc-1736	44	14	)	)	PUNCT
ijtc-1736	44	15	.	.	PUNCT
ijtc-1736	45	1	while	while	SCONJ
ijtc-1736	45	2	some	some	DET
ijtc-1736	45	3	southwest	southwest	NOUN
ijtc-1736	45	4	states	state	NOUN
ijtc-1736	45	5	,	,	PUNCT
ijtc-1736	45	6	including	include	VERB
ijtc-1736	45	7	lagos	lago	NOUN
ijtc-1736	45	8	,	,	PUNCT
ijtc-1736	45	9	ogun	ogun	NOUN
ijtc-1736	45	10	,	,	PUNCT
ijtc-1736	45	11	and	and	CCONJ
ijtc-1736	45	12	oyo	oyo	NOUN
ijtc-1736	45	13	,	,	PUNCT
ijtc-1736	45	14	have	have	AUX
ijtc-1736	45	15	initiated	initiate	VERB
ijtc-1736	45	16	technology	technology	NOUN
ijtc-1736	45	17	-	-	PUNCT
ijtc-1736	45	18	driven	drive	VERB
ijtc-1736	45	19	reforms	reform	NOUN
ijtc-1736	45	20	,	,	PUNCT
ijtc-1736	45	21	these	these	DET
ijtc-1736	45	22	efforts	effort	NOUN
ijtc-1736	45	23	remain	remain	VERB
ijtc-1736	45	24	insufficient	insufficient	ADJ
ijtc-1736	45	25	.	.	PUNCT
ijtc-1736	46	1	the	the	DET
ijtc-1736	46	2	lack	lack	NOUN
ijtc-1736	46	3	of	of	ADP
ijtc-1736	46	4	fully	fully	ADV
ijtc-1736	46	5	integrated	integrate	VERB
ijtc-1736	46	6	systems	system	NOUN
ijtc-1736	46	7	hampers	hamper	VERB
ijtc-1736	46	8	tax	tax	NOUN
ijtc-1736	46	9	audit	audit	NOUN
ijtc-1736	46	10	effectiveness	effectiveness	NOUN
ijtc-1736	46	11	and	and	CCONJ
ijtc-1736	46	12	transparency	transparency	NOUN
ijtc-1736	46	13	,	,	PUNCT
ijtc-1736	46	14	leading	lead	VERB
ijtc-1736	46	15	to	to	ADP
ijtc-1736	46	16	revenue	revenue	NOUN
ijtc-1736	46	17	leakages	leakage	NOUN
ijtc-1736	46	18	and	and	CCONJ
ijtc-1736	46	19	poor	poor	ADJ
ijtc-1736	46	20	tracking	tracking	NOUN
ijtc-1736	46	21	of	of	ADP
ijtc-1736	46	22	non	non	ADJ
ijtc-1736	46	23	-	-	ADJ
ijtc-1736	46	24	compliant	compliant	ADJ
ijtc-1736	46	25	taxpayers	taxpayer	NOUN
ijtc-1736	46	26	.	.	PUNCT
ijtc-1736	47	1	therefore	therefore	ADV
ijtc-1736	47	2	,	,	PUNCT
ijtc-1736	47	3	the	the	DET
ijtc-1736	47	4	performance	performance	NOUN
ijtc-1736	47	5	of	of	ADP
ijtc-1736	47	6	state	state	NOUN
ijtc-1736	47	7	internal	internal	ADJ
ijtc-1736	47	8	revenue	revenue	NOUN
ijtc-1736	47	9	services	service	NOUN
ijtc-1736	47	10	(	(	PUNCT
ijtc-1736	47	11	sirs	sir	NOUN
ijtc-1736	47	12	)	)	PUNCT
ijtc-1736	47	13	in	in	ADP
ijtc-1736	47	14	the	the	DET
ijtc-1736	47	15	southwest	southwest	ADJ
ijtc-1736	47	16	region	region	NOUN
ijtc-1736	47	17	of	of	ADP
ijtc-1736	47	18	nigeria	nigeria	PROPN
ijtc-1736	47	19	has	have	AUX
ijtc-1736	47	20	been	be	AUX
ijtc-1736	47	21	suboptimal	suboptimal	ADJ
ijtc-1736	47	22	due	due	ADP
ijtc-1736	47	23	to	to	ADP
ijtc-1736	47	24	the	the	DET
ijtc-1736	47	25	weak	weak	ADJ
ijtc-1736	47	26	integration	integration	NOUN
ijtc-1736	47	27	of	of	ADP
ijtc-1736	47	28	technology	technology	NOUN
ijtc-1736	47	29	in	in	ADP
ijtc-1736	47	30	tax	tax	NOUN
ijtc-1736	47	31	audit	audit	NOUN
ijtc-1736	47	32	management	management	NOUN
ijtc-1736	47	33	.	.	PUNCT
ijtc-1736	48	1	this	this	DET
ijtc-1736	48	2	research	research	NOUN
ijtc-1736	48	3	seeks	seek	VERB
ijtc-1736	48	4	to	to	PART
ijtc-1736	48	5	investigate	investigate	VERB
ijtc-1736	48	6	the	the	DET
ijtc-1736	48	7	impact	impact	NOUN
ijtc-1736	48	8	of	of	ADP
ijtc-1736	48	9	tax	tax	NOUN
ijtc-1736	48	10	audit	audit	NOUN
ijtc-1736	48	11	management	management	NOUN
ijtc-1736	48	12	and	and	CCONJ
ijtc-1736	48	13	technology	technology	NOUN
ijtc-1736	48	14	integration	integration	NOUN
ijtc-1736	48	15	on	on	ADP
ijtc-1736	48	16	the	the	DET
ijtc-1736	48	17	performance	performance	NOUN
ijtc-1736	48	18	of	of	ADP
ijtc-1736	48	19	sirs	sir	NOUN
ijtc-1736	48	20	in	in	ADP
ijtc-1736	48	21	southwest	southwest	PROPN
ijtc-1736	48	22	nigeria	nigeria	PROPN
ijtc-1736	48	23	.	.	PUNCT
ijtc-1736	49	1	specifically	specifically	ADV
ijtc-1736	49	2	,	,	PUNCT
ijtc-1736	49	3	the	the	DET
ijtc-1736	49	4	study	study	NOUN
ijtc-1736	49	5	examined	examine	VERB
ijtc-1736	49	6	the	the	DET
ijtc-1736	49	7	moderating	moderate	VERB
ijtc-1736	49	8	effect	effect	NOUN
ijtc-1736	49	9	of	of	ADP
ijtc-1736	49	10	technology	technology	NOUN
ijtc-1736	49	11	integration	integration	NOUN
ijtc-1736	49	12	on	on	ADP
ijtc-1736	49	13	the	the	DET
ijtc-1736	49	14	relationship	relationship	NOUN
ijtc-1736	49	15	between	between	ADP
ijtc-1736	49	16	tax	tax	NOUN
ijtc-1736	49	17	audit	audit	NOUN
ijtc-1736	49	18	management	management	NOUN
ijtc-1736	49	19	and	and	CCONJ
ijtc-1736	49	20	the	the	DET
ijtc-1736	49	21	performance	performance	NOUN
ijtc-1736	49	22	of	of	ADP
ijtc-1736	49	23	the	the	DET
ijtc-1736	49	24	state	state	NOUN
ijtc-1736	49	25	internal	internal	ADJ
ijtc-1736	49	26	revenue	revenue	NOUN
ijtc-1736	49	27	service	service	NOUN
ijtc-1736	49	28	in	in	ADP
ijtc-1736	49	29	the	the	DET
ijtc-1736	49	30	south	south	NOUN
ijtc-1736	49	31	-	-	PUNCT
ijtc-1736	49	32	west	west	PROPN
ijtc-1736	49	33	region	region	NOUN
ijtc-1736	49	34	of	of	ADP
ijtc-1736	49	35	nigeria	nigeria	PROPN
ijtc-1736	49	36	,	,	PUNCT
ijtc-1736	49	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	49	38	tax	tax	NOUN
ijtc-1736	49	39	audit	audit	NOUN
ijtc-1736	49	40	management	management	NOUN
ijtc-1736	49	41	,	,	PUNCT
ijtc-1736	49	42	technology	technology	NOUN
ijtc-1736	49	43	integration	integration	NOUN
ijtc-1736	49	44	and	and	CCONJ
ijtc-1736	49	45	performance	performance	NOUN
ijtc-1736	49	46	of	of	ADP
ijtc-1736	49	47	state	state	NOUN
ijtc-1736	49	48	internal	internal	ADJ
ijtc-1736	49	49	revenue	revenue	NOUN
ijtc-1736	49	50	service	service	NOUN
ijtc-1736	49	51	in	in	ADP
ijtc-1736	49	52	southwest	southwest	PROPN
ijtc-1736	49	53	,	,	PUNCT
ijtc-1736	49	54	nigeria	nigeria	PROPN
ijtc-1736	49	55	olumoh	olumoh	PROPN
ijtc-1736	49	56	and	and	CCONJ
ijtc-1736	49	57	sanni	sanni	PROPN
ijtc-1736	49	58	943	943	NUM
ijtc-1736	49	59	|	|	ADV
ijtc-1736	49	60	ilomata	ilomata	PROPN
ijtc-1736	49	61	international	international	ADJ
ijtc-1736	49	62	journal	journal	NOUN
ijtc-1736	49	63	of	of	ADP
ijtc-1736	49	64	tax	tax	PROPN
ijtc-1736	49	65	&	&	CCONJ
ijtc-1736	49	66	accounting	accounting	PROPN
ijtc-1736	49	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	49	68	including	include	VERB
ijtc-1736	49	69	ogun	ogun	PROPN
ijtc-1736	49	70	,	,	PUNCT
ijtc-1736	49	71	oyo	oyo	NOUN
ijtc-1736	49	72	,	,	PUNCT
ijtc-1736	49	73	lagos	lago	NOUN
ijtc-1736	49	74	,	,	PUNCT
ijtc-1736	49	75	osun	osun	PROPN
ijtc-1736	49	76	,	,	PUNCT
ijtc-1736	49	77	ekiti	ekiti	ADJ
ijtc-1736	49	78	,	,	PUNCT
ijtc-1736	49	79	and	and	CCONJ
ijtc-1736	49	80	ondo	ondo	NOUN
ijtc-1736	49	81	.	.	PUNCT
ijtc-1736	50	1	the	the	DET
ijtc-1736	50	2	findings	finding	NOUN
ijtc-1736	50	3	of	of	ADP
ijtc-1736	50	4	this	this	DET
ijtc-1736	50	5	study	study	NOUN
ijtc-1736	50	6	will	will	AUX
ijtc-1736	50	7	significantly	significantly	ADV
ijtc-1736	50	8	contribute	contribute	VERB
ijtc-1736	50	9	to	to	ADP
ijtc-1736	50	10	academic	academic	ADJ
ijtc-1736	50	11	knowledge	knowledge	NOUN
ijtc-1736	50	12	,	,	PUNCT
ijtc-1736	50	13	inform	inform	VERB
ijtc-1736	50	14	policy	policy	NOUN
ijtc-1736	50	15	development	development	NOUN
ijtc-1736	50	16	,	,	PUNCT
ijtc-1736	50	17	and	and	CCONJ
ijtc-1736	50	18	improve	improve	VERB
ijtc-1736	50	19	management	management	NOUN
ijtc-1736	50	20	practices	practice	NOUN
ijtc-1736	50	21	,	,	PUNCT
ijtc-1736	50	22	particularly	particularly	ADV
ijtc-1736	50	23	by	by	ADP
ijtc-1736	50	24	strengthening	strengthen	VERB
ijtc-1736	50	25	the	the	DET
ijtc-1736	50	26	ability	ability	NOUN
ijtc-1736	50	27	of	of	ADP
ijtc-1736	50	28	state	state	NOUN
ijtc-1736	50	29	revenue	revenue	NOUN
ijtc-1736	50	30	agencies	agency	NOUN
ijtc-1736	50	31	to	to	PART
ijtc-1736	50	32	achieve	achieve	VERB
ijtc-1736	50	33	their	their	PRON
ijtc-1736	50	34	revenue	revenue	NOUN
ijtc-1736	50	35	targets	target	NOUN
ijtc-1736	50	36	and	and	CCONJ
ijtc-1736	50	37	other	other	ADJ
ijtc-1736	50	38	decision	decision	NOUN
ijtc-1736	50	39	-	-	PUNCT
ijtc-1736	50	40	making	making	NOUN
ijtc-1736	50	41	.	.	PUNCT
ijtc-1736	51	1	tax	tax	NOUN
ijtc-1736	51	2	audit	audit	NOUN
ijtc-1736	51	3	management	management	NOUN
ijtc-1736	51	4	is	be	AUX
ijtc-1736	51	5	the	the	DET
ijtc-1736	51	6	evaluation	evaluation	NOUN
ijtc-1736	51	7	of	of	ADP
ijtc-1736	51	8	a	a	DET
ijtc-1736	51	9	taxpayer	taxpayer	NOUN
ijtc-1736	51	10	’s	’s	PART
ijtc-1736	51	11	financial	financial	ADJ
ijtc-1736	51	12	records	record	NOUN
ijtc-1736	51	13	and	and	CCONJ
ijtc-1736	51	14	tax	tax	NOUN
ijtc-1736	51	15	returns	return	NOUN
ijtc-1736	51	16	to	to	PART
ijtc-1736	51	17	ensure	ensure	VERB
ijtc-1736	51	18	compliance	compliance	NOUN
ijtc-1736	51	19	with	with	ADP
ijtc-1736	51	20	tax	tax	NOUN
ijtc-1736	51	21	laws	law	NOUN
ijtc-1736	51	22	and	and	CCONJ
ijtc-1736	51	23	regulations	regulation	NOUN
ijtc-1736	51	24	sriningsih	sriningsih	NOUN
ijtc-1736	51	25	(	(	PUNCT
ijtc-1736	51	26	2016	2016	NUM
ijtc-1736	51	27	)	)	PUNCT
ijtc-1736	51	28	.	.	PUNCT
ijtc-1736	52	1	during	during	ADP
ijtc-1736	52	2	a	a	DET
ijtc-1736	52	3	tax	tax	NOUN
ijtc-1736	52	4	audit	audit	NOUN
ijtc-1736	52	5	,	,	PUNCT
ijtc-1736	52	6	the	the	DET
ijtc-1736	52	7	tax	tax	NOUN
ijtc-1736	52	8	authority	authority	NOUN
ijtc-1736	52	9	reviews	review	VERB
ijtc-1736	52	10	the	the	DET
ijtc-1736	52	11	taxpayer	taxpayer	NOUN
ijtc-1736	52	12	’s	’s	PART
ijtc-1736	52	13	records	record	NOUN
ijtc-1736	52	14	,	,	PUNCT
ijtc-1736	52	15	verifies	verify	VERB
ijtc-1736	52	16	the	the	DET
ijtc-1736	52	17	accuracy	accuracy	NOUN
ijtc-1736	52	18	of	of	ADP
ijtc-1736	52	19	reported	reported	ADJ
ijtc-1736	52	20	information	information	NOUN
ijtc-1736	52	21	,	,	PUNCT
ijtc-1736	52	22	and	and	CCONJ
ijtc-1736	52	23	requests	request	VERB
ijtc-1736	52	24	additional	additional	ADJ
ijtc-1736	52	25	documents	document	NOUN
ijtc-1736	52	26	or	or	CCONJ
ijtc-1736	52	27	explanations	explanation	NOUN
ijtc-1736	52	28	(	(	PUNCT
ijtc-1736	52	29	chalu	chalu	PROPN
ijtc-1736	52	30	&	&	CCONJ
ijtc-1736	52	31	mzee	mzee	PROPN
ijtc-1736	52	32	,	,	PUNCT
ijtc-1736	52	33	2018	2018	NUM
ijtc-1736	52	34	;	;	PUNCT
ijtc-1736	52	35	olaoye	olaoye	PROPN
ijtc-1736	52	36	&	&	CCONJ
ijtc-1736	52	37	busari	busari	ADJ
ijtc-1736	52	38	,	,	PUNCT
ijtc-1736	52	39	2021	2021	NUM
ijtc-1736	52	40	)	)	PUNCT
ijtc-1736	52	41	.	.	PUNCT
ijtc-1736	53	1	it	it	PRON
ijtc-1736	53	2	is	be	AUX
ijtc-1736	53	3	defined	define	VERB
ijtc-1736	53	4	as	as	ADP
ijtc-1736	53	5	the	the	DET
ijtc-1736	53	6	process	process	NOUN
ijtc-1736	53	7	of	of	ADP
ijtc-1736	53	8	planning	planning	NOUN
ijtc-1736	53	9	,	,	PUNCT
ijtc-1736	53	10	executing	execute	VERB
ijtc-1736	53	11	,	,	PUNCT
ijtc-1736	53	12	and	and	CCONJ
ijtc-1736	53	13	monitoring	monitor	VERB
ijtc-1736	53	14	audit	audit	NOUN
ijtc-1736	53	15	activities	activity	NOUN
ijtc-1736	53	16	to	to	PART
ijtc-1736	53	17	ensure	ensure	VERB
ijtc-1736	53	18	that	that	SCONJ
ijtc-1736	53	19	taxpayers	taxpayer	NOUN
ijtc-1736	53	20	comply	comply	VERB
ijtc-1736	53	21	with	with	ADP
ijtc-1736	53	22	the	the	DET
ijtc-1736	53	23	relevant	relevant	ADJ
ijtc-1736	53	24	tax	tax	NOUN
ijtc-1736	53	25	laws	law	NOUN
ijtc-1736	53	26	.	.	PUNCT
ijtc-1736	54	1	the	the	DET
ijtc-1736	54	2	fundamental	fundamental	ADJ
ijtc-1736	54	3	components	component	NOUN
ijtc-1736	54	4	of	of	ADP
ijtc-1736	54	5	tax	tax	NOUN
ijtc-1736	54	6	audit	audit	NOUN
ijtc-1736	54	7	management	management	NOUN
ijtc-1736	54	8	include	include	VERB
ijtc-1736	54	9	audit	audit	NOUN
ijtc-1736	54	10	planning	planning	NOUN
ijtc-1736	54	11	,	,	PUNCT
ijtc-1736	54	12	data	datum	NOUN
ijtc-1736	54	13	analysis	analysis	NOUN
ijtc-1736	54	14	,	,	PUNCT
ijtc-1736	54	15	back	back	NOUN
ijtc-1736	54	16	-	-	PUNCT
ijtc-1736	54	17	and	and	CCONJ
ijtc-1736	54	18	-	-	PUNCT
ijtc-1736	54	19	field	field	NOUN
ijtc-1736	54	20	audit	audit	NOUN
ijtc-1736	54	21	operations	operation	NOUN
ijtc-1736	54	22	,	,	PUNCT
ijtc-1736	54	23	reporting	reporting	NOUN
ijtc-1736	54	24	,	,	PUNCT
ijtc-1736	54	25	follow	follow	NOUN
ijtc-1736	54	26	-	-	PUNCT
ijtc-1736	54	27	up	up	NOUN
ijtc-1736	54	28	,	,	PUNCT
ijtc-1736	54	29	and	and	CCONJ
ijtc-1736	54	30	enforcement	enforcement	NOUN
ijtc-1736	54	31	.	.	PUNCT
ijtc-1736	55	1	audit	audit	NOUN
ijtc-1736	55	2	planning	planning	NOUN
ijtc-1736	55	3	sets	set	VERB
ijtc-1736	55	4	the	the	DET
ijtc-1736	55	5	foundation	foundation	NOUN
ijtc-1736	55	6	by	by	ADP
ijtc-1736	55	7	defining	define	VERB
ijtc-1736	55	8	the	the	DET
ijtc-1736	55	9	objectives	objective	NOUN
ijtc-1736	55	10	,	,	PUNCT
ijtc-1736	55	11	scope	scope	NOUN
ijtc-1736	55	12	,	,	PUNCT
ijtc-1736	55	13	and	and	CCONJ
ijtc-1736	55	14	strategies	strategy	NOUN
ijtc-1736	55	15	of	of	ADP
ijtc-1736	55	16	the	the	DET
ijtc-1736	55	17	audit	audit	NOUN
ijtc-1736	55	18	,	,	PUNCT
ijtc-1736	55	19	ensuring	ensure	VERB
ijtc-1736	55	20	that	that	SCONJ
ijtc-1736	55	21	resources	resource	NOUN
ijtc-1736	55	22	are	be	AUX
ijtc-1736	55	23	allocated	allocate	VERB
ijtc-1736	55	24	to	to	ADP
ijtc-1736	55	25	high	high	ADJ
ijtc-1736	55	26	-	-	PUNCT
ijtc-1736	55	27	risk	risk	NOUN
ijtc-1736	55	28	areas	area	NOUN
ijtc-1736	55	29	(	(	PUNCT
ijtc-1736	55	30	blaufus	blaufus	NOUN
ijtc-1736	55	31	et	et	PROPN
ijtc-1736	55	32	al	al	PROPN
ijtc-1736	55	33	.	.	PROPN
ijtc-1736	55	34	,	,	PUNCT
ijtc-1736	55	35	2023	2023	NUM
ijtc-1736	55	36	)	)	PUNCT
ijtc-1736	55	37	.	.	PUNCT
ijtc-1736	56	1	during	during	ADP
ijtc-1736	56	2	data	data	NOUN
ijtc-1736	56	3	analysis	analysis	NOUN
ijtc-1736	56	4	,	,	PUNCT
ijtc-1736	56	5	auditors	auditor	NOUN
ijtc-1736	56	6	utilize	utilize	VERB
ijtc-1736	56	7	advanced	advanced	ADJ
ijtc-1736	56	8	tools	tool	NOUN
ijtc-1736	56	9	to	to	PART
ijtc-1736	56	10	identify	identify	VERB
ijtc-1736	56	11	discrepancies	discrepancy	NOUN
ijtc-1736	56	12	or	or	CCONJ
ijtc-1736	56	13	patterns	pattern	NOUN
ijtc-1736	56	14	in	in	ADP
ijtc-1736	56	15	financial	financial	ADJ
ijtc-1736	56	16	records	record	NOUN
ijtc-1736	56	17	,	,	PUNCT
ijtc-1736	56	18	allowing	allow	VERB
ijtc-1736	56	19	for	for	ADP
ijtc-1736	56	20	targeted	target	VERB
ijtc-1736	56	21	investigations	investigation	NOUN
ijtc-1736	56	22	.	.	PUNCT
ijtc-1736	57	1	both	both	PRON
ijtc-1736	57	2	back	back	ADJ
ijtc-1736	57	3	-	-	PUNCT
ijtc-1736	57	4	office	office	NOUN
ijtc-1736	57	5	audits	audits	NOUN
ijtc-1736	57	6	(	(	PUNCT
ijtc-1736	57	7	desk	desk	NOUN
ijtc-1736	57	8	audits	audits	NOUN
ijtc-1736	57	9	)	)	PUNCT
ijtc-1736	57	10	and	and	CCONJ
ijtc-1736	57	11	field	field	NOUN
ijtc-1736	57	12	operations	operation	NOUN
ijtc-1736	57	13	(	(	PUNCT
ijtc-1736	57	14	on	on	ADP
ijtc-1736	57	15	-	-	PUNCT
ijtc-1736	57	16	site	site	NOUN
ijtc-1736	57	17	audits	audits	NOUN
ijtc-1736	57	18	)	)	PUNCT
ijtc-1736	57	19	are	be	AUX
ijtc-1736	57	20	employed	employ	VERB
ijtc-1736	57	21	to	to	PART
ijtc-1736	57	22	verify	verify	VERB
ijtc-1736	57	23	financial	financial	ADJ
ijtc-1736	57	24	information	information	NOUN
ijtc-1736	57	25	,	,	PUNCT
ijtc-1736	57	26	with	with	ADP
ijtc-1736	57	27	field	field	NOUN
ijtc-1736	57	28	audits	audits	NOUN
ijtc-1736	57	29	often	often	ADV
ijtc-1736	57	30	providing	provide	VERB
ijtc-1736	57	31	deeper	deep	ADJ
ijtc-1736	57	32	insights	insight	NOUN
ijtc-1736	57	33	through	through	ADP
ijtc-1736	57	34	direct	direct	ADJ
ijtc-1736	57	35	inspection	inspection	NOUN
ijtc-1736	57	36	and	and	CCONJ
ijtc-1736	57	37	interviews	interview	NOUN
ijtc-1736	57	38	(	(	PUNCT
ijtc-1736	57	39	kislina	kislina	PROPN
ijtc-1736	57	40	&	&	CCONJ
ijtc-1736	57	41	wijaya	wijaya	PROPN
ijtc-1736	57	42	,	,	PUNCT
ijtc-1736	57	43	2022	2022	NUM
ijtc-1736	57	44	;	;	PUNCT
ijtc-1736	57	45	ayu	ayu	PROPN
ijtc-1736	57	46	et	et	PROPN
ijtc-1736	57	47	al	al	PROPN
ijtc-1736	57	48	.	.	PROPN
ijtc-1736	57	49	,	,	PUNCT
ijtc-1736	57	50	2022	2022	NUM
ijtc-1736	57	51	)	)	PUNCT
ijtc-1736	57	52	.	.	PUNCT
ijtc-1736	58	1	after	after	SCONJ
ijtc-1736	58	2	audits	audits	NOUN
ijtc-1736	58	3	are	be	AUX
ijtc-1736	58	4	completed	complete	VERB
ijtc-1736	58	5	,	,	PUNCT
ijtc-1736	58	6	reporting	report	VERB
ijtc-1736	58	7	documents	document	NOUN
ijtc-1736	58	8	the	the	DET
ijtc-1736	58	9	findings	finding	NOUN
ijtc-1736	58	10	,	,	PUNCT
ijtc-1736	58	11	outlining	outline	VERB
ijtc-1736	58	12	any	any	DET
ijtc-1736	58	13	irregularities	irregularity	NOUN
ijtc-1736	58	14	or	or	CCONJ
ijtc-1736	58	15	non	non	ADJ
ijtc-1736	58	16	-	-	NOUN
ijtc-1736	58	17	compliance	compliance	NOUN
ijtc-1736	58	18	and	and	CCONJ
ijtc-1736	58	19	offering	offer	VERB
ijtc-1736	58	20	recommendations	recommendation	NOUN
ijtc-1736	58	21	for	for	ADP
ijtc-1736	58	22	corrective	corrective	ADJ
ijtc-1736	58	23	actions	action	NOUN
ijtc-1736	58	24	nikolova	nikolova	VERB
ijtc-1736	58	25	,	,	PUNCT
ijtc-1736	58	26	2022).the	2022).the	DET
ijtc-1736	58	27	follow	follow	NOUN
ijtc-1736	58	28	-	-	PUNCT
ijtc-1736	58	29	up	up	ADP
ijtc-1736	58	30	phase	phase	NOUN
ijtc-1736	58	31	ensures	ensure	VERB
ijtc-1736	58	32	that	that	SCONJ
ijtc-1736	58	33	taxpayers	taxpayer	NOUN
ijtc-1736	58	34	adhere	adhere	VERB
ijtc-1736	58	35	to	to	AUX
ijtc-1736	58	36	audit	audit	NOUN
ijtc-1736	58	37	results	result	NOUN
ijtc-1736	58	38	and	and	CCONJ
ijtc-1736	58	39	address	address	VERB
ijtc-1736	58	40	any	any	DET
ijtc-1736	58	41	discrepancies	discrepancy	NOUN
ijtc-1736	58	42	,	,	PUNCT
ijtc-1736	58	43	and	and	CCONJ
ijtc-1736	58	44	,	,	PUNCT
ijtc-1736	58	45	if	if	SCONJ
ijtc-1736	58	46	necessary	necessary	ADJ
ijtc-1736	58	47	(	(	PUNCT
ijtc-1736	58	48	ogundeko	ogundeko	PROPN
ijtc-1736	58	49	&	&	CCONJ
ijtc-1736	58	50	idowu	idowu	PROPN
ijtc-1736	58	51	,	,	PUNCT
ijtc-1736	58	52	2020	2020	NUM
ijtc-1736	58	53	)	)	PUNCT
ijtc-1736	58	54	,	,	PUNCT
ijtc-1736	58	55	enforcement	enforcement	NOUN
ijtc-1736	58	56	measures	measure	NOUN
ijtc-1736	58	57	such	such	ADJ
ijtc-1736	58	58	as	as	ADP
ijtc-1736	58	59	penalties	penalty	NOUN
ijtc-1736	58	60	or	or	CCONJ
ijtc-1736	58	61	legal	legal	ADJ
ijtc-1736	58	62	actions	action	NOUN
ijtc-1736	58	63	are	be	AUX
ijtc-1736	58	64	employed	employ	VERB
ijtc-1736	58	65	to	to	PART
ijtc-1736	58	66	secure	secure	VERB
ijtc-1736	58	67	compliance	compliance	NOUN
ijtc-1736	58	68	(	(	PUNCT
ijtc-1736	58	69	ogunwole	ogunwole	PROPN
ijtc-1736	58	70	&	&	CCONJ
ijtc-1736	58	71	adebayo	adebayo	PROPN
ijtc-1736	58	72	,	,	PUNCT
ijtc-1736	58	73	2020	2020	NUM
ijtc-1736	58	74	)	)	PUNCT
ijtc-1736	58	75	.	.	PUNCT
ijtc-1736	59	1	according	accord	VERB
ijtc-1736	59	2	to	to	ADP
ijtc-1736	59	3	kislina	kislina	PROPN
ijtc-1736	59	4	and	and	CCONJ
ijtc-1736	59	5	wijaya	wijaya	PROPN
ijtc-1736	59	6	(	(	PUNCT
ijtc-1736	59	7	2022	2022	NUM
ijtc-1736	59	8	)	)	PUNCT
ijtc-1736	59	9	and	and	CCONJ
ijtc-1736	59	10	nikolova	nikolova	X
ijtc-1736	59	11	(	(	PUNCT
ijtc-1736	59	12	2022	2022	NUM
ijtc-1736	59	13	)	)	PUNCT
ijtc-1736	59	14	,	,	PUNCT
ijtc-1736	59	15	effective	effective	ADJ
ijtc-1736	59	16	management	management	NOUN
ijtc-1736	59	17	of	of	ADP
ijtc-1736	59	18	these	these	DET
ijtc-1736	59	19	components	component	NOUN
ijtc-1736	59	20	leads	lead	VERB
ijtc-1736	59	21	to	to	ADP
ijtc-1736	59	22	enhanced	enhance	VERB
ijtc-1736	59	23	revenue	revenue	NOUN
ijtc-1736	59	24	collection	collection	NOUN
ijtc-1736	59	25	,	,	PUNCT
ijtc-1736	59	26	reduced	reduce	VERB
ijtc-1736	59	27	tax	tax	NOUN
ijtc-1736	59	28	evasion	evasion	NOUN
ijtc-1736	59	29	,	,	PUNCT
ijtc-1736	59	30	and	and	CCONJ
ijtc-1736	59	31	an	an	DET
ijtc-1736	59	32	overall	overall	ADJ
ijtc-1736	59	33	improvement	improvement	NOUN
ijtc-1736	59	34	in	in	ADP
ijtc-1736	59	35	the	the	DET
ijtc-1736	59	36	integrity	integrity	NOUN
ijtc-1736	59	37	and	and	CCONJ
ijtc-1736	59	38	accountability	accountability	NOUN
ijtc-1736	59	39	of	of	ADP
ijtc-1736	59	40	the	the	DET
ijtc-1736	59	41	tax	tax	NOUN
ijtc-1736	59	42	system	system	NOUN
ijtc-1736	59	43	.	.	PUNCT
ijtc-1736	60	1	according	accord	VERB
ijtc-1736	60	2	to	to	ADP
ijtc-1736	60	3	kislina	kislina	PROPN
ijtc-1736	60	4	and	and	CCONJ
ijtc-1736	60	5	wijaya	wijaya	PROPN
ijtc-1736	60	6	(	(	PUNCT
ijtc-1736	60	7	2022	2022	NUM
ijtc-1736	60	8	)	)	PUNCT
ijtc-1736	60	9	,	,	PUNCT
ijtc-1736	60	10	and	and	CCONJ
ijtc-1736	60	11	nikolova	nikolova	X
ijtc-1736	60	12	(	(	PUNCT
ijtc-1736	60	13	2022	2022	NUM
ijtc-1736	60	14	)	)	PUNCT
ijtc-1736	60	15	,	,	PUNCT
ijtc-1736	60	16	effective	effective	ADJ
ijtc-1736	60	17	tax	tax	NOUN
ijtc-1736	60	18	audit	audit	NOUN
ijtc-1736	60	19	management	management	NOUN
ijtc-1736	60	20	can	can	AUX
ijtc-1736	60	21	enhance	enhance	VERB
ijtc-1736	60	22	revenue	revenue	NOUN
ijtc-1736	60	23	collection	collection	NOUN
ijtc-1736	60	24	and	and	CCONJ
ijtc-1736	60	25	reduce	reduce	VERB
ijtc-1736	60	26	the	the	DET
ijtc-1736	60	27	instances	instance	NOUN
ijtc-1736	60	28	of	of	ADP
ijtc-1736	60	29	tax	tax	NOUN
ijtc-1736	60	30	fraud	fraud	NOUN
ijtc-1736	60	31	and	and	CCONJ
ijtc-1736	60	32	evasion	evasion	NOUN
ijtc-1736	60	33	.	.	PUNCT
ijtc-1736	61	1	technology	technology	NOUN
ijtc-1736	61	2	integration	integration	NOUN
ijtc-1736	61	3	refers	refer	VERB
ijtc-1736	61	4	to	to	ADP
ijtc-1736	61	5	the	the	DET
ijtc-1736	61	6	seamless	seamless	ADJ
ijtc-1736	61	7	incorporation	incorporation	NOUN
ijtc-1736	61	8	of	of	ADP
ijtc-1736	61	9	digital	digital	ADJ
ijtc-1736	61	10	tools	tool	NOUN
ijtc-1736	61	11	,	,	PUNCT
ijtc-1736	61	12	systems	system	NOUN
ijtc-1736	61	13	,	,	PUNCT
ijtc-1736	61	14	and	and	CCONJ
ijtc-1736	61	15	processes	process	NOUN
ijtc-1736	61	16	into	into	ADP
ijtc-1736	61	17	existing	exist	VERB
ijtc-1736	61	18	operations	operation	NOUN
ijtc-1736	61	19	to	to	PART
ijtc-1736	61	20	enhance	enhance	VERB
ijtc-1736	61	21	efficiency	efficiency	NOUN
ijtc-1736	61	22	,	,	PUNCT
ijtc-1736	61	23	accuracy	accuracy	NOUN
ijtc-1736	61	24	,	,	PUNCT
ijtc-1736	61	25	and	and	CCONJ
ijtc-1736	61	26	accessibility	accessibility	NOUN
ijtc-1736	61	27	.	.	PUNCT
ijtc-1736	62	1	(	(	PUNCT
ijtc-1736	62	2	udegbunam	udegbunam	PROPN
ijtc-1736	62	3	&	&	CCONJ
ijtc-1736	62	4	nwankwo	nwankwo	PROPN
ijtc-1736	62	5	,	,	PUNCT
ijtc-1736	62	6	2023	2023	NUM
ijtc-1736	62	7	)	)	PUNCT
ijtc-1736	62	8	.	.	PUNCT
ijtc-1736	63	1	according	accord	VERB
ijtc-1736	63	2	to	to	ADP
ijtc-1736	63	3	madaki	madaki	PROPN
ijtc-1736	63	4	,	,	PUNCT
ijtc-1736	63	5	et	et	PROPN
ijtc-1736	63	6	al	al	PROPN
ijtc-1736	63	7	.	.	PUNCT
ijtc-1736	64	1	(	(	PUNCT
ijtc-1736	64	2	2024	2024	NUM
ijtc-1736	64	3	)	)	PUNCT
ijtc-1736	64	4	,	,	PUNCT
ijtc-1736	64	5	technology	technology	NOUN
ijtc-1736	64	6	integration	integration	NOUN
ijtc-1736	64	7	is	be	AUX
ijtc-1736	64	8	the	the	DET
ijtc-1736	64	9	systematic	systematic	ADJ
ijtc-1736	64	10	incorporation	incorporation	NOUN
ijtc-1736	64	11	of	of	ADP
ijtc-1736	64	12	different	different	ADJ
ijtc-1736	64	13	types	type	NOUN
ijtc-1736	64	14	of	of	ADP
ijtc-1736	64	15	technology	technology	NOUN
ijtc-1736	64	16	,	,	PUNCT
ijtc-1736	64	17	information	information	NOUN
ijtc-1736	64	18	systems	system	NOUN
ijtc-1736	64	19	,	,	PUNCT
ijtc-1736	64	20	and	and	CCONJ
ijtc-1736	64	21	the	the	DET
ijtc-1736	64	22	use	use	NOUN
ijtc-1736	64	23	of	of	ADP
ijtc-1736	64	24	software	software	NOUN
ijtc-1736	64	25	by	by	ADP
ijtc-1736	64	26	large	large	ADJ
ijtc-1736	64	27	organizations	organization	NOUN
ijtc-1736	64	28	or	or	CCONJ
ijtc-1736	64	29	public	public	ADJ
ijtc-1736	64	30	services	service	NOUN
ijtc-1736	64	31	.	.	PUNCT
ijtc-1736	65	1	individually	individually	ADV
ijtc-1736	65	2	,	,	PUNCT
ijtc-1736	65	3	in	in	ADP
ijtc-1736	65	4	the	the	DET
ijtc-1736	65	5	context	context	NOUN
ijtc-1736	65	6	of	of	ADP
ijtc-1736	65	7	modern	modern	ADJ
ijtc-1736	65	8	tax	tax	NOUN
ijtc-1736	65	9	administration	administration	NOUN
ijtc-1736	65	10	,	,	PUNCT
ijtc-1736	65	11	particularly	particularly	ADV
ijtc-1736	65	12	for	for	ADP
ijtc-1736	65	13	state	state	NOUN
ijtc-1736	65	14	internal	internal	ADJ
ijtc-1736	65	15	revenue	revenue	NOUN
ijtc-1736	65	16	services	service	NOUN
ijtc-1736	65	17	(	(	PUNCT
ijtc-1736	65	18	sirs	sirs	PROPN
ijtc-1736	65	19	)	)	PUNCT
ijtc-1736	65	20	,	,	PUNCT
ijtc-1736	65	21	several	several	ADJ
ijtc-1736	65	22	types	type	NOUN
ijtc-1736	65	23	of	of	ADP
ijtc-1736	65	24	technology	technology	NOUN
ijtc-1736	65	25	are	be	AUX
ijtc-1736	65	26	employed	employ	VERB
ijtc-1736	65	27	to	to	PART
ijtc-1736	65	28	streamline	streamline	VERB
ijtc-1736	65	29	operations	operation	NOUN
ijtc-1736	65	30	and	and	CCONJ
ijtc-1736	65	31	improve	improve	VERB
ijtc-1736	65	32	service	service	NOUN
ijtc-1736	65	33	delivery	delivery	NOUN
ijtc-1736	65	34	.	.	PUNCT
ijtc-1736	66	1	these	these	DET
ijtc-1736	66	2	technologies	technology	NOUN
ijtc-1736	66	3	include	include	VERB
ijtc-1736	66	4	web	web	NOUN
ijtc-1736	66	5	-	-	PUNCT
ijtc-1736	66	6	based	base	VERB
ijtc-1736	66	7	portals	portal	NOUN
ijtc-1736	66	8	,	,	PUNCT
ijtc-1736	66	9	mobile	mobile	ADJ
ijtc-1736	66	10	technology	technology	NOUN
ijtc-1736	66	11	,	,	PUNCT
ijtc-1736	66	12	cloud	cloud	NOUN
ijtc-1736	66	13	computing	computing	NOUN
ijtc-1736	66	14	,	,	PUNCT
ijtc-1736	66	15	data	datum	NOUN
ijtc-1736	66	16	analytics	analytic	NOUN
ijtc-1736	66	17	,	,	PUNCT
ijtc-1736	66	18	biometric	biometric	ADJ
ijtc-1736	66	19	systems	system	NOUN
ijtc-1736	66	20	,	,	PUNCT
ijtc-1736	66	21	and	and	CCONJ
ijtc-1736	66	22	automated	automated	ADJ
ijtc-1736	66	23	audit	audit	NOUN
ijtc-1736	66	24	tools	tool	NOUN
ijtc-1736	66	25	estifanos	estifanos	PROPN
ijtc-1736	66	26	(	(	PUNCT
ijtc-1736	66	27	2023	2023	NUM
ijtc-1736	66	28	)	)	PUNCT
ijtc-1736	66	29	and	and	CCONJ
ijtc-1736	66	30	islam	islam	PROPN
ijtc-1736	66	31	(	(	PUNCT
ijtc-1736	66	32	2024)opine	2024)opine	NUM
ijtc-1736	66	33	that	that	SCONJ
ijtc-1736	66	34	web	web	NOUN
ijtc-1736	66	35	-	-	PUNCT
ijtc-1736	66	36	based	base	VERB
ijtc-1736	66	37	portals	portal	NOUN
ijtc-1736	66	38	enable	enable	VERB
ijtc-1736	66	39	taxpayers	taxpayer	NOUN
ijtc-1736	66	40	to	to	PART
ijtc-1736	66	41	perform	perform	VERB
ijtc-1736	66	42	essential	essential	ADJ
ijtc-1736	66	43	functions	function	NOUN
ijtc-1736	66	44	such	such	ADJ
ijtc-1736	66	45	as	as	ADP
ijtc-1736	66	46	tax	tax	NOUN
ijtc-1736	66	47	registration	registration	NOUN
ijtc-1736	66	48	,	,	PUNCT
ijtc-1736	66	49	return	return	NOUN
ijtc-1736	66	50	filing	filing	NOUN
ijtc-1736	66	51	,	,	PUNCT
ijtc-1736	66	52	and	and	CCONJ
ijtc-1736	66	53	payment	payment	NOUN
ijtc-1736	66	54	processing	processing	NOUN
ijtc-1736	66	55	online	online	ADV
ijtc-1736	66	56	,	,	PUNCT
ijtc-1736	66	57	thereby	thereby	ADV
ijtc-1736	66	58	enhancing	enhance	VERB
ijtc-1736	66	59	accessibility	accessibility	NOUN
ijtc-1736	66	60	and	and	CCONJ
ijtc-1736	66	61	reducing	reduce	VERB
ijtc-1736	66	62	physical	physical	ADJ
ijtc-1736	66	63	contact	contact	NOUN
ijtc-1736	66	64	between	between	ADP
ijtc-1736	66	65	taxpayers	taxpayer	NOUN
ijtc-1736	66	66	and	and	CCONJ
ijtc-1736	66	67	tax	tax	NOUN
ijtc-1736	66	68	officials	official	NOUN
ijtc-1736	66	69	.	.	PUNCT
ijtc-1736	67	1	similarly	similarly	ADV
ijtc-1736	67	2	,	,	PUNCT
ijtc-1736	67	3	umar	umar	PROPN
ijtc-1736	67	4	,	,	PUNCT
ijtc-1736	67	5	et	et	PROPN
ijtc-1736	67	6	al	al	PROPN
ijtc-1736	67	7	.	.	PROPN
ijtc-1736	67	8	(	(	PUNCT
ijtc-1736	67	9	2023	2023	NUM
ijtc-1736	67	10	)	)	PUNCT
ijtc-1736	67	11	,	,	PUNCT
ijtc-1736	67	12	and	and	CCONJ
ijtc-1736	67	13	ait	ait	VERB
ijtc-1736	67	14	lhassan	lhassan	PROPN
ijtc-1736	67	15	et	et	PROPN
ijtc-1736	67	16	al	al	PROPN
ijtc-1736	67	17	.	.	PROPN
ijtc-1736	67	18	,	,	PUNCT
ijtc-1736	67	19	2022	2022	NUM
ijtc-1736	67	20	)	)	PUNCT
ijtc-1736	67	21	depict	depict	VERB
ijtc-1736	67	22	that	that	DET
ijtc-1736	67	23	technology	technology	NOUN
ijtc-1736	67	24	integration	integration	NOUN
ijtc-1736	67	25	involves	involve	VERB
ijtc-1736	67	26	adopting	adopt	VERB
ijtc-1736	67	27	automated	automate	VERB
ijtc-1736	67	28	systems	system	NOUN
ijtc-1736	67	29	like	like	ADP
ijtc-1736	67	30	electronic	electronic	ADJ
ijtc-1736	67	31	filing	filing	NOUN
ijtc-1736	67	32	(	(	PUNCT
ijtc-1736	67	33	e	e	NOUN
ijtc-1736	67	34	-	-	NOUN
ijtc-1736	67	35	filing	filing	NOUN
ijtc-1736	67	36	)	)	PUNCT
ijtc-1736	67	37	,	,	PUNCT
ijtc-1736	67	38	data	datum	NOUN
ijtc-1736	67	39	analytics	analytic	NOUN
ijtc-1736	67	40	,	,	PUNCT
ijtc-1736	67	41	online	online	ADJ
ijtc-1736	67	42	payment	payment	NOUN
ijtc-1736	67	43	platforms	platform	NOUN
ijtc-1736	67	44	,	,	PUNCT
ijtc-1736	67	45	and	and	CCONJ
ijtc-1736	67	46	integrated	integrated	ADJ
ijtc-1736	67	47	tax	tax	NOUN
ijtc-1736	67	48	management	management	NOUN
ijtc-1736	67	49	software	software	NOUN
ijtc-1736	67	50	to	to	PART
ijtc-1736	67	51	streamline	streamline	VERB
ijtc-1736	67	52	tax	tax	NOUN
ijtc-1736	67	53	processes	process	NOUN
ijtc-1736	67	54	.	.	PUNCT
ijtc-1736	68	1	this	this	DET
ijtc-1736	68	2	transformation	transformation	NOUN
ijtc-1736	68	3	improves	improve	VERB
ijtc-1736	68	4	revenue	revenue	NOUN
ijtc-1736	68	5	collection	collection	NOUN
ijtc-1736	68	6	,	,	PUNCT
ijtc-1736	68	7	minimizes	minimizes	ADJ
ijtc-1736	68	8	errors	error	NOUN
ijtc-1736	68	9	,	,	PUNCT
ijtc-1736	68	10	and	and	CCONJ
ijtc-1736	68	11	enhances	enhance	VERB
ijtc-1736	68	12	transparency	transparency	NOUN
ijtc-1736	68	13	in	in	ADP
ijtc-1736	68	14	tax	tax	NOUN
ijtc-1736	68	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	68	16	tax	tax	NOUN
ijtc-1736	68	17	audit	audit	NOUN
ijtc-1736	68	18	management	management	NOUN
ijtc-1736	68	19	,	,	PUNCT
ijtc-1736	68	20	technology	technology	NOUN
ijtc-1736	68	21	integration	integration	NOUN
ijtc-1736	68	22	and	and	CCONJ
ijtc-1736	68	23	performance	performance	NOUN
ijtc-1736	68	24	of	of	ADP
ijtc-1736	68	25	state	state	NOUN
ijtc-1736	68	26	internal	internal	ADJ
ijtc-1736	68	27	revenue	revenue	NOUN
ijtc-1736	68	28	service	service	NOUN
ijtc-1736	68	29	in	in	ADP
ijtc-1736	68	30	southwest	southwest	PROPN
ijtc-1736	68	31	,	,	PUNCT
ijtc-1736	68	32	nigeria	nigeria	PROPN
ijtc-1736	68	33	olumoh	olumoh	PROPN
ijtc-1736	68	34	and	and	CCONJ
ijtc-1736	68	35	sanni	sanni	PROPN
ijtc-1736	68	36	944	944	NUM
ijtc-1736	69	1	|	|	ADV
ijtc-1736	69	2	ilomata	ilomata	PROPN
ijtc-1736	69	3	international	international	ADJ
ijtc-1736	69	4	journal	journal	NOUN
ijtc-1736	69	5	of	of	ADP
ijtc-1736	69	6	tax	tax	PROPN
ijtc-1736	69	7	&	&	CCONJ
ijtc-1736	69	8	accounting	account	VERB
ijtc-1736	69	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	69	10	reporting	reporting	NOUN
ijtc-1736	69	11	.	.	PUNCT
ijtc-1736	70	1	additionally	additionally	ADV
ijtc-1736	70	2	,	,	PUNCT
ijtc-1736	70	3	it	it	PRON
ijtc-1736	70	4	strengthens	strengthen	VERB
ijtc-1736	70	5	tax	tax	NOUN
ijtc-1736	70	6	enforcement	enforcement	NOUN
ijtc-1736	70	7	through	through	ADP
ijtc-1736	70	8	the	the	DET
ijtc-1736	70	9	use	use	NOUN
ijtc-1736	70	10	of	of	ADP
ijtc-1736	70	11	digital	digital	ADJ
ijtc-1736	70	12	audits	audits	NOUN
ijtc-1736	70	13	and	and	CCONJ
ijtc-1736	70	14	realtime	realtime	NOUN
ijtc-1736	70	15	tracking	tracking	NOUN
ijtc-1736	70	16	of	of	ADP
ijtc-1736	70	17	taxpayer	taxpayer	NOUN
ijtc-1736	70	18	activities	activity	NOUN
ijtc-1736	70	19	,	,	PUNCT
ijtc-1736	70	20	ultimately	ultimately	ADV
ijtc-1736	70	21	contributing	contribute	VERB
ijtc-1736	70	22	to	to	ADP
ijtc-1736	70	23	better	well	ADJ
ijtc-1736	70	24	compliance	compliance	NOUN
ijtc-1736	70	25	,	,	PUNCT
ijtc-1736	70	26	reduced	reduce	VERB
ijtc-1736	70	27	tax	tax	NOUN
ijtc-1736	70	28	evasion	evasion	NOUN
ijtc-1736	70	29	,	,	PUNCT
ijtc-1736	70	30	and	and	CCONJ
ijtc-1736	70	31	improved	improve	VERB
ijtc-1736	70	32	overall	overall	ADJ
ijtc-1736	70	33	tax	tax	NOUN
ijtc-1736	70	34	administration	administration	NOUN
ijtc-1736	70	35	efficiency	efficiency	NOUN
ijtc-1736	70	36	.	.	PUNCT
ijtc-1736	71	1	(	(	PUNCT
ijtc-1736	71	2	mohammed	mohammed	PROPN
ijtc-1736	71	3	et	et	PROPN
ijtc-1736	71	4	al	al	PROPN
ijtc-1736	71	5	.	.	PROPN
ijtc-1736	71	6	,	,	PUNCT
ijtc-1736	71	7	2024	2024	NUM
ijtc-1736	71	8	;	;	PUNCT
ijtc-1736	71	9	achibo	achibo	PROPN
ijtc-1736	71	10	&	&	CCONJ
ijtc-1736	71	11	wanjohi	wanjohi	PROPN
ijtc-1736	71	12	,	,	PUNCT
ijtc-1736	71	13	2024	2024	NUM
ijtc-1736	71	14	)	)	PUNCT
ijtc-1736	71	15	.	.	PUNCT
ijtc-1736	72	1	mobile	mobile	ADJ
ijtc-1736	72	2	technologies	technology	NOUN
ijtc-1736	72	3	are	be	AUX
ijtc-1736	72	4	also	also	ADV
ijtc-1736	72	5	forms	form	NOUN
ijtc-1736	72	6	of	of	ADP
ijtc-1736	72	7	technologies	technology	NOUN
ijtc-1736	72	8	that	that	PRON
ijtc-1736	72	9	are	be	AUX
ijtc-1736	72	10	particularly	particularly	ADV
ijtc-1736	72	11	useful	useful	ADJ
ijtc-1736	72	12	in	in	ADP
ijtc-1736	72	13	reaching	reach	VERB
ijtc-1736	72	14	informal	informal	ADJ
ijtc-1736	72	15	sector	sector	NOUN
ijtc-1736	72	16	operators	operator	NOUN
ijtc-1736	72	17	and	and	CCONJ
ijtc-1736	72	18	taxpayers	taxpayer	NOUN
ijtc-1736	72	19	in	in	ADP
ijtc-1736	72	20	remote	remote	ADJ
ijtc-1736	72	21	areas	area	NOUN
ijtc-1736	72	22	through	through	ADP
ijtc-1736	72	23	mobile	mobile	ADJ
ijtc-1736	72	24	tax	tax	NOUN
ijtc-1736	72	25	apps	app	NOUN
ijtc-1736	72	26	and	and	CCONJ
ijtc-1736	72	27	sms	sm	NOUN
ijtc-1736	72	28	-	-	PUNCT
ijtc-1736	72	29	based	base	VERB
ijtc-1736	72	30	notifications	notification	NOUN
ijtc-1736	72	31	(	(	PUNCT
ijtc-1736	72	32	tembine	tembine	NOUN
ijtc-1736	72	33	et	et	PROPN
ijtc-1736	72	34	al	al	PROPN
ijtc-1736	72	35	.	.	PROPN
ijtc-1736	72	36	,	,	PUNCT
ijtc-1736	72	37	2024	2024	NUM
ijtc-1736	72	38	)	)	PUNCT
ijtc-1736	72	39	.	.	PUNCT
ijtc-1736	73	1	furthermore	furthermore	ADV
ijtc-1736	73	2	,	,	PUNCT
ijtc-1736	73	3	the	the	DET
ijtc-1736	73	4	adoption	adoption	NOUN
ijtc-1736	73	5	of	of	ADP
ijtc-1736	73	6	cloud	cloud	NOUN
ijtc-1736	73	7	computing	computing	NOUN
ijtc-1736	73	8	allows	allow	VERB
ijtc-1736	73	9	sirs	sir	NOUN
ijtc-1736	73	10	to	to	PART
ijtc-1736	73	11	store	store	VERB
ijtc-1736	73	12	and	and	CCONJ
ijtc-1736	73	13	access	access	NOUN
ijtc-1736	73	14	taxpayer	taxpayer	NOUN
ijtc-1736	73	15	data	datum	NOUN
ijtc-1736	73	16	securely	securely	ADV
ijtc-1736	73	17	in	in	ADP
ijtc-1736	73	18	real	real	ADJ
ijtc-1736	73	19	time	time	NOUN
ijtc-1736	73	20	,	,	PUNCT
ijtc-1736	73	21	facilitating	facilitate	VERB
ijtc-1736	73	22	better	well	ADJ
ijtc-1736	73	23	decision	decision	NOUN
ijtc-1736	73	24	-	-	PUNCT
ijtc-1736	73	25	making	make	VERB
ijtc-1736	73	26	and	and	CCONJ
ijtc-1736	73	27	efficient	efficient	ADJ
ijtc-1736	73	28	data	datum	NOUN
ijtc-1736	73	29	management	management	NOUN
ijtc-1736	73	30	(	(	PUNCT
ijtc-1736	73	31	madaki	madaki	PROPN
ijtc-1736	73	32	et	et	PROPN
ijtc-1736	73	33	al	al	PROPN
ijtc-1736	73	34	.	.	PROPN
ijtc-1736	73	35	,	,	PUNCT
ijtc-1736	73	36	2024).biometric	2024).biometric	NUM
ijtc-1736	73	37	systems	system	NOUN
ijtc-1736	73	38	ensure	ensure	VERB
ijtc-1736	73	39	identification	identification	NOUN
ijtc-1736	73	40	,	,	PUNCT
ijtc-1736	73	41	verification	verification	NOUN
ijtc-1736	73	42	and	and	CCONJ
ijtc-1736	73	43	fraud	fraud	NOUN
ijtc-1736	73	44	prevention	prevention	NOUN
ijtc-1736	73	45	,	,	PUNCT
ijtc-1736	73	46	while	while	SCONJ
ijtc-1736	73	47	data	datum	NOUN
ijtc-1736	73	48	analytics	analytic	NOUN
ijtc-1736	73	49	tools	tool	NOUN
ijtc-1736	73	50	enable	enable	VERB
ijtc-1736	73	51	the	the	DET
ijtc-1736	73	52	tax	tax	NOUN
ijtc-1736	73	53	authority	authority	NOUN
ijtc-1736	73	54	to	to	PART
ijtc-1736	73	55	analyze	analyze	VERB
ijtc-1736	73	56	trends	trend	NOUN
ijtc-1736	73	57	,	,	PUNCT
ijtc-1736	73	58	detect	detect	NOUN
ijtc-1736	73	59	anomalies	anomaly	NOUN
ijtc-1736	73	60	,	,	PUNCT
ijtc-1736	73	61	and	and	CCONJ
ijtc-1736	73	62	identify	identify	VERB
ijtc-1736	73	63	high	high	ADJ
ijtc-1736	73	64	-	-	PUNCT
ijtc-1736	73	65	risk	risk	NOUN
ijtc-1736	73	66	taxpayers	taxpayer	NOUN
ijtc-1736	73	67	for	for	ADP
ijtc-1736	73	68	audit	audit	NOUN
ijtc-1736	73	69	(	(	PUNCT
ijtc-1736	73	70	bernal	bernal	NOUN
ijtc-1736	73	71	-	-	PUNCT
ijtc-1736	73	72	romero	romero	PROPN
ijtc-1736	73	73	et	et	PROPN
ijtc-1736	73	74	al	al	PROPN
ijtc-1736	73	75	.	.	PROPN
ijtc-1736	73	76	,	,	PUNCT
ijtc-1736	73	77	2023	2023	NUM
ijtc-1736	73	78	)	)	PUNCT
ijtc-1736	73	79	.	.	PUNCT
ijtc-1736	74	1	shakil	shakil	PROPN
ijtc-1736	74	2	and	and	CCONJ
ijtc-1736	74	3	tasnia	tasnia	NOUN
ijtc-1736	74	4	(	(	PUNCT
ijtc-1736	74	5	2022	2022	NUM
ijtc-1736	74	6	)	)	PUNCT
ijtc-1736	74	7	see	see	VERB
ijtc-1736	74	8	technology	technology	NOUN
ijtc-1736	74	9	integration	integration	NOUN
ijtc-1736	74	10	as	as	SCONJ
ijtc-1736	74	11	it	it	PRON
ijtc-1736	74	12	encompasses	encompass	VERB
ijtc-1736	74	13	various	various	ADJ
ijtc-1736	74	14	specialized	specialized	ADJ
ijtc-1736	74	15	software	software	NOUN
ijtc-1736	74	16	solutions	solution	NOUN
ijtc-1736	74	17	that	that	PRON
ijtc-1736	74	18	are	be	AUX
ijtc-1736	74	19	utilized	utilize	VERB
ijtc-1736	74	20	in	in	ADP
ijtc-1736	74	21	managing	manage	VERB
ijtc-1736	74	22	tax	tax	NOUN
ijtc-1736	74	23	operations	operation	NOUN
ijtc-1736	74	24	,	,	PUNCT
ijtc-1736	74	25	ranging	range	VERB
ijtc-1736	74	26	from	from	ADP
ijtc-1736	74	27	end	end	NOUN
ijtc-1736	74	28	-	-	PUNCT
ijtc-1736	74	29	to	to	ADP
ijtc-1736	74	30	-	-	PUNCT
ijtc-1736	74	31	end	end	NOUN
ijtc-1736	74	32	tax	tax	NOUN
ijtc-1736	74	33	management	management	NOUN
ijtc-1736	74	34	systems	system	NOUN
ijtc-1736	74	35	to	to	PART
ijtc-1736	74	36	stand	stand	VERB
ijtc-1736	74	37	-	-	PUNCT
ijtc-1736	74	38	alone	alone	ADV
ijtc-1736	74	39	applications	application	NOUN
ijtc-1736	74	40	focused	focus	VERB
ijtc-1736	74	41	on	on	ADP
ijtc-1736	74	42	specific	specific	ADJ
ijtc-1736	74	43	functions	function	NOUN
ijtc-1736	74	44	.	.	PUNCT
ijtc-1736	75	1	there	there	PRON
ijtc-1736	75	2	are	be	VERB
ijtc-1736	75	3	much	much	ADJ
ijtc-1736	75	4	software	software	NOUN
ijtc-1736	75	5	employes	employe	NOUN
ijtc-1736	75	6	by	by	ADP
ijtc-1736	75	7	some	some	DET
ijtc-1736	75	8	tax	tax	NOUN
ijtc-1736	75	9	revenue	revenue	NOUN
ijtc-1736	75	10	agencies	agency	NOUN
ijtc-1736	75	11	.	.	PUNCT
ijtc-1736	76	1	firstly	firstly	ADV
ijtc-1736	76	2	,	,	PUNCT
ijtc-1736	76	3	enterprise	enterprise	NOUN
ijtc-1736	76	4	tax	tax	NOUN
ijtc-1736	76	5	management	management	NOUN
ijtc-1736	76	6	(	(	PUNCT
ijtc-1736	76	7	etm	etm	PROPN
ijtc-1736	76	8	)	)	PUNCT
ijtc-1736	76	9	or	or	CCONJ
ijtc-1736	76	10	software	software	NOUN
ijtc-1736	76	11	enterprise	enterprise	NOUN
ijtc-1736	76	12	resource	resource	NOUN
ijtc-1736	76	13	planning	planning	NOUN
ijtc-1736	76	14	(	(	PUNCT
ijtc-1736	76	15	erp	erp	NOUN
ijtc-1736	76	16	)	)	PUNCT
ijtc-1736	76	17	integrates	integrate	VERB
ijtc-1736	76	18	multiple	multiple	ADJ
ijtc-1736	76	19	tax	tax	NOUN
ijtc-1736	76	20	processes	process	NOUN
ijtc-1736	76	21	including	include	VERB
ijtc-1736	76	22	electronic	electronic	ADJ
ijtc-1736	76	23	tax	tax	NOUN
ijtc-1736	76	24	compliance	compliance	NOUN
ijtc-1736	76	25	credentials	credential	NOUN
ijtc-1736	76	26	,	,	PUNCT
ijtc-1736	76	27	enforcement	enforcement	NOUN
ijtc-1736	76	28	,	,	PUNCT
ijtc-1736	76	29	and	and	CCONJ
ijtc-1736	76	30	audit	audit	VERB
ijtc-1736	76	31	into	into	ADP
ijtc-1736	76	32	a	a	DET
ijtc-1736	76	33	single	single	ADJ
ijtc-1736	76	34	,	,	PUNCT
ijtc-1736	76	35	unified	unified	ADJ
ijtc-1736	76	36	platform	platform	NOUN
ijtc-1736	76	37	,	,	PUNCT
ijtc-1736	76	38	thereby	thereby	ADV
ijtc-1736	76	39	improving	improve	VERB
ijtc-1736	76	40	workflow	workflow	NOUN
ijtc-1736	76	41	efficiency	efficiency	NOUN
ijtc-1736	76	42	and	and	CCONJ
ijtc-1736	76	43	information	information	NOUN
ijtc-1736	76	44	sharing	share	VERB
ijtc-1736	76	45	across	across	ADP
ijtc-1736	76	46	departments	department	NOUN
ijtc-1736	76	47	(	(	PUNCT
ijtc-1736	76	48	xue	xue	PROPN
ijtc-1736	76	49	,	,	PUNCT
ijtc-1736	76	50	2021	2021	NUM
ijtc-1736	76	51	)	)	PUNCT
ijtc-1736	76	52	.	.	PUNCT
ijtc-1736	77	1	additionally	additionally	ADV
ijtc-1736	77	2	,	,	PUNCT
ijtc-1736	77	3	revenue	revenue	NOUN
ijtc-1736	77	4	assurance	assurance	NOUN
ijtc-1736	77	5	software	software	NOUN
ijtc-1736	77	6	is	be	AUX
ijtc-1736	77	7	employed	employ	VERB
ijtc-1736	77	8	to	to	PART
ijtc-1736	77	9	track	track	VERB
ijtc-1736	77	10	real	real	ADJ
ijtc-1736	77	11	-	-	PUNCT
ijtc-1736	77	12	time	time	NOUN
ijtc-1736	77	13	tax	tax	NOUN
ijtc-1736	77	14	collections	collection	NOUN
ijtc-1736	77	15	,	,	PUNCT
ijtc-1736	77	16	reconcile	reconcile	ADJ
ijtc-1736	77	17	payments	payment	NOUN
ijtc-1736	77	18	,	,	PUNCT
ijtc-1736	77	19	and	and	CCONJ
ijtc-1736	77	20	flag	flag	NOUN
ijtc-1736	77	21	discrepancies	discrepancy	NOUN
ijtc-1736	77	22	(	(	PUNCT
ijtc-1736	77	23	abubakar	abubakar	NOUN
ijtc-1736	77	24	,	,	PUNCT
ijtc-1736	77	25	2023	2023	NUM
ijtc-1736	77	26	)	)	PUNCT
ijtc-1736	77	27	.	.	PUNCT
ijtc-1736	78	1	risk	risk	NOUN
ijtc-1736	78	2	-	-	PUNCT
ijtc-1736	78	3	based	base	VERB
ijtc-1736	78	4	audit	audit	NOUN
ijtc-1736	78	5	software	software	NOUN
ijtc-1736	78	6	is	be	AUX
ijtc-1736	78	7	used	use	VERB
ijtc-1736	78	8	to	to	PART
ijtc-1736	78	9	select	select	VERB
ijtc-1736	78	10	taxpayers	taxpayer	NOUN
ijtc-1736	78	11	for	for	ADP
ijtc-1736	78	12	audit	audit	NOUN
ijtc-1736	78	13	based	base	VERB
ijtc-1736	78	14	on	on	ADP
ijtc-1736	78	15	risk	risk	NOUN
ijtc-1736	78	16	profiling	profiling	NOUN
ijtc-1736	78	17	and	and	CCONJ
ijtc-1736	78	18	historical	historical	ADJ
ijtc-1736	78	19	data	datum	NOUN
ijtc-1736	78	20	,	,	PUNCT
ijtc-1736	78	21	minimizing	minimize	VERB
ijtc-1736	78	22	subjective	subjective	ADJ
ijtc-1736	78	23	audit	audit	NOUN
ijtc-1736	78	24	targeting	target	VERB
ijtc-1736	78	25	(	(	PUNCT
ijtc-1736	78	26	eberhartinger	eberhartinger	NOUN
ijtc-1736	78	27	et	et	PROPN
ijtc-1736	78	28	al	al	PROPN
ijtc-1736	78	29	.	.	PROPN
ijtc-1736	78	30	,	,	PUNCT
ijtc-1736	78	31	2021	2021	NUM
ijtc-1736	78	32	)	)	PUNCT
ijtc-1736	78	33	.	.	PUNCT
ijtc-1736	79	1	some	some	DET
ijtc-1736	79	2	sirs	sir	NOUN
ijtc-1736	79	3	also	also	ADV
ijtc-1736	79	4	utilize	utilize	VERB
ijtc-1736	79	5	geographic	geographic	ADJ
ijtc-1736	79	6	information	information	NOUN
ijtc-1736	79	7	systems	system	NOUN
ijtc-1736	79	8	(	(	PUNCT
ijtc-1736	79	9	gis	gis	NOUN
ijtc-1736	79	10	)	)	PUNCT
ijtc-1736	79	11	to	to	PART
ijtc-1736	79	12	map	map	VERB
ijtc-1736	79	13	taxable	taxable	ADJ
ijtc-1736	79	14	properties	property	NOUN
ijtc-1736	79	15	and	and	CCONJ
ijtc-1736	79	16	business	business	NOUN
ijtc-1736	79	17	activities	activity	NOUN
ijtc-1736	79	18	,	,	PUNCT
ijtc-1736	79	19	especially	especially	ADV
ijtc-1736	79	20	for	for	ADP
ijtc-1736	79	21	property	property	NOUN
ijtc-1736	79	22	and	and	CCONJ
ijtc-1736	79	23	consumption	consumption	NOUN
ijtc-1736	79	24	taxes	taxis	NOUN
ijtc-1736	79	25	.	.	PUNCT
ijtc-1736	80	1	these	these	DET
ijtc-1736	80	2	software	software	NOUN
ijtc-1736	80	3	systems	system	NOUN
ijtc-1736	80	4	reduce	reduce	VERB
ijtc-1736	80	5	manual	manual	ADJ
ijtc-1736	80	6	errors	error	NOUN
ijtc-1736	80	7	,	,	PUNCT
ijtc-1736	80	8	enhance	enhance	VERB
ijtc-1736	80	9	transparency	transparency	NOUN
ijtc-1736	80	10	,	,	PUNCT
ijtc-1736	80	11	and	and	CCONJ
ijtc-1736	80	12	contribute	contribute	VERB
ijtc-1736	80	13	to	to	ADP
ijtc-1736	80	14	improved	improved	ADJ
ijtc-1736	80	15	compliance	compliance	NOUN
ijtc-1736	80	16	monitoring	monitoring	NOUN
ijtc-1736	80	17	,	,	PUNCT
ijtc-1736	80	18	which	which	PRON
ijtc-1736	80	19	ultimately	ultimately	ADV
ijtc-1736	80	20	boosts	boost	VERB
ijtc-1736	80	21	organizational	organizational	ADJ
ijtc-1736	80	22	performance	performance	NOUN
ijtc-1736	80	23	.	.	PUNCT
ijtc-1736	81	1	(	(	PUNCT
ijtc-1736	81	2	hartikayanti	hartikayanti	NOUN
ijtc-1736	81	3	et	et	PROPN
ijtc-1736	81	4	al	al	PROPN
ijtc-1736	81	5	.	.	PROPN
ijtc-1736	81	6	,	,	PUNCT
ijtc-1736	81	7	2022	2022	NUM
ijtc-1736	81	8	)	)	PUNCT
ijtc-1736	81	9	.	.	PUNCT
ijtc-1736	82	1	another	another	DET
ijtc-1736	82	2	form	form	NOUN
ijtc-1736	82	3	of	of	ADP
ijtc-1736	82	4	technological	technological	ADJ
ijtc-1736	82	5	integration	integration	NOUN
ijtc-1736	82	6	in	in	ADP
ijtc-1736	82	7	tax	tax	NOUN
ijtc-1736	82	8	administration	administration	NOUN
ijtc-1736	82	9	is	be	AUX
ijtc-1736	82	10	tax	tax	NOUN
ijtc-1736	82	11	information	information	NOUN
ijtc-1736	82	12	system	system	NOUN
ijtc-1736	82	13	.	.	PUNCT
ijtc-1736	83	1	according	accord	VERB
ijtc-1736	83	2	to	to	ADP
ijtc-1736	83	3	reyes	reyes	NOUN
ijtc-1736	83	4	-	-	PUNCT
ijtc-1736	83	5	tagle	tagle	NOUN
ijtc-1736	83	6	,	,	PUNCT
ijtc-1736	83	7	et	et	PROPN
ijtc-1736	83	8	al	al	PROPN
ijtc-1736	83	9	.	.	PROPN
ijtc-1736	84	1	(	(	PUNCT
ijtc-1736	84	2	2023	2023	NUM
ijtc-1736	84	3	)	)	PUNCT
ijtc-1736	84	4	,	,	PUNCT
ijtc-1736	84	5	tax	tax	NOUN
ijtc-1736	84	6	information	information	NOUN
ijtc-1736	84	7	systems	system	NOUN
ijtc-1736	84	8	(	(	PUNCT
ijtc-1736	84	9	tis	tis	PROPN
ijtc-1736	84	10	)	)	PUNCT
ijtc-1736	84	11	are	be	AUX
ijtc-1736	84	12	comprehensive	comprehensive	ADJ
ijtc-1736	84	13	digital	digital	ADJ
ijtc-1736	84	14	platforms	platform	NOUN
ijtc-1736	84	15	that	that	PRON
ijtc-1736	84	16	enable	enable	VERB
ijtc-1736	84	17	the	the	DET
ijtc-1736	84	18	collection	collection	NOUN
ijtc-1736	84	19	,	,	PUNCT
ijtc-1736	84	20	storage	storage	NOUN
ijtc-1736	84	21	,	,	PUNCT
ijtc-1736	84	22	processing	processing	NOUN
ijtc-1736	84	23	,	,	PUNCT
ijtc-1736	84	24	and	and	CCONJ
ijtc-1736	84	25	analysis	analysis	NOUN
ijtc-1736	84	26	of	of	ADP
ijtc-1736	84	27	tax	tax	NOUN
ijtc-1736	84	28	-	-	PUNCT
ijtc-1736	84	29	related	relate	VERB
ijtc-1736	84	30	data	datum	NOUN
ijtc-1736	84	31	for	for	ADP
ijtc-1736	84	32	decision	decision	NOUN
ijtc-1736	84	33	-	-	PUNCT
ijtc-1736	84	34	making	make	VERB
ijtc-1736	84	35	and	and	CCONJ
ijtc-1736	84	36	service	service	NOUN
ijtc-1736	84	37	delivery	delivery	NOUN
ijtc-1736	84	38	.	.	PUNCT
ijtc-1736	85	1	tis	tis	PROPN
ijtc-1736	85	2	serve	serve	VERB
ijtc-1736	85	3	as	as	ADP
ijtc-1736	85	4	the	the	DET
ijtc-1736	85	5	backbone	backbone	NOUN
ijtc-1736	85	6	of	of	ADP
ijtc-1736	85	7	automated	automate	VERB
ijtc-1736	85	8	tax	tax	NOUN
ijtc-1736	85	9	administration	administration	NOUN
ijtc-1736	85	10	,	,	PUNCT
ijtc-1736	85	11	providing	provide	VERB
ijtc-1736	85	12	a	a	DET
ijtc-1736	85	13	central	central	ADJ
ijtc-1736	85	14	database	database	NOUN
ijtc-1736	85	15	where	where	SCONJ
ijtc-1736	85	16	taxpayer	taxpayer	NOUN
ijtc-1736	85	17	records	record	NOUN
ijtc-1736	85	18	,	,	PUNCT
ijtc-1736	85	19	audit	audit	NOUN
ijtc-1736	85	20	trails	trail	NOUN
ijtc-1736	85	21	,	,	PUNCT
ijtc-1736	85	22	compliance	compliance	NOUN
ijtc-1736	85	23	history	history	NOUN
ijtc-1736	85	24	,	,	PUNCT
ijtc-1736	85	25	and	and	CCONJ
ijtc-1736	85	26	financial	financial	ADJ
ijtc-1736	85	27	transactions	transaction	NOUN
ijtc-1736	85	28	are	be	AUX
ijtc-1736	85	29	stored	store	VERB
ijtc-1736	85	30	and	and	CCONJ
ijtc-1736	85	31	managed	manage	VERB
ijtc-1736	85	32	.	.	PUNCT
ijtc-1736	86	1	a	a	DET
ijtc-1736	86	2	well	well	ADV
ijtc-1736	86	3	-	-	PUNCT
ijtc-1736	86	4	designed	design	VERB
ijtc-1736	86	5	tis	tis	PROPN
ijtc-1736	86	6	enables	enable	VERB
ijtc-1736	86	7	sirs	sir	NOUN
ijtc-1736	86	8	to	to	PART
ijtc-1736	86	9	carry	carry	VERB
ijtc-1736	86	10	out	out	ADP
ijtc-1736	86	11	automated	automate	VERB
ijtc-1736	86	12	assessments	assessment	NOUN
ijtc-1736	86	13	,	,	PUNCT
ijtc-1736	86	14	issue	issue	VERB
ijtc-1736	86	15	electronic	electronic	ADJ
ijtc-1736	86	16	notices	notice	NOUN
ijtc-1736	86	17	,	,	PUNCT
ijtc-1736	86	18	conduct	conduct	VERB
ijtc-1736	86	19	e	e	NOUN
ijtc-1736	86	20	-	-	NOUN
ijtc-1736	86	21	audits	audits	NOUN
ijtc-1736	86	22	,	,	PUNCT
ijtc-1736	86	23	and	and	CCONJ
ijtc-1736	86	24	generate	generate	VERB
ijtc-1736	86	25	performance	performance	NOUN
ijtc-1736	86	26	reports	report	NOUN
ijtc-1736	86	27	examples	example	NOUN
ijtc-1736	86	28	include	include	VERB
ijtc-1736	86	29	integrated	integrate	VERB
ijtc-1736	86	30	tax	tax	NOUN
ijtc-1736	86	31	administration	administration	NOUN
ijtc-1736	86	32	systems	system	NOUN
ijtc-1736	86	33	(	(	PUNCT
ijtc-1736	86	34	itas	ita	NOUN
ijtc-1736	86	35	)	)	PUNCT
ijtc-1736	86	36	,	,	PUNCT
ijtc-1736	86	37	which	which	PRON
ijtc-1736	86	38	consolidate	consolidate	VERB
ijtc-1736	86	39	various	various	ADJ
ijtc-1736	86	40	tax	tax	NOUN
ijtc-1736	86	41	operations	operation	NOUN
ijtc-1736	86	42	under	under	ADP
ijtc-1736	86	43	one	one	NUM
ijtc-1736	86	44	digital	digital	ADJ
ijtc-1736	86	45	infrastructure	infrastructure	NOUN
ijtc-1736	86	46	,	,	PUNCT
ijtc-1736	86	47	and	and	CCONJ
ijtc-1736	86	48	electronic	electronic	ADJ
ijtc-1736	86	49	document	document	NOUN
ijtc-1736	86	50	management	management	NOUN
ijtc-1736	86	51	systems	system	NOUN
ijtc-1736	86	52	(	(	PUNCT
ijtc-1736	86	53	edms	edms	ADJ
ijtc-1736	86	54	)	)	PUNCT
ijtc-1736	86	55	,	,	PUNCT
ijtc-1736	86	56	which	which	PRON
ijtc-1736	86	57	facilitate	facilitate	VERB
ijtc-1736	86	58	secure	secure	ADJ
ijtc-1736	86	59	storage	storage	NOUN
ijtc-1736	86	60	and	and	CCONJ
ijtc-1736	86	61	retrieval	retrieval	NOUN
ijtc-1736	86	62	of	of	ADP
ijtc-1736	86	63	taxpayer	taxpayer	NOUN
ijtc-1736	86	64	files	file	NOUN
ijtc-1736	86	65	and	and	CCONJ
ijtc-1736	86	66	audit	audit	NOUN
ijtc-1736	86	67	documents	document	NOUN
ijtc-1736	86	68	.	.	PUNCT
ijtc-1736	87	1	these	these	DET
ijtc-1736	87	2	systems	system	NOUN
ijtc-1736	87	3	improve	improve	VERB
ijtc-1736	87	4	efficiency	efficiency	NOUN
ijtc-1736	87	5	,	,	PUNCT
ijtc-1736	87	6	minimize	minimize	VERB
ijtc-1736	87	7	the	the	DET
ijtc-1736	87	8	risk	risk	NOUN
ijtc-1736	87	9	of	of	ADP
ijtc-1736	87	10	data	datum	NOUN
ijtc-1736	87	11	loss	loss	NOUN
ijtc-1736	87	12	or	or	CCONJ
ijtc-1736	87	13	manipulation	manipulation	NOUN
ijtc-1736	87	14	,	,	PUNCT
ijtc-1736	87	15	and	and	CCONJ
ijtc-1736	87	16	provide	provide	VERB
ijtc-1736	87	17	auditready	auditready	ADJ
ijtc-1736	87	18	documentation	documentation	NOUN
ijtc-1736	87	19	that	that	PRON
ijtc-1736	87	20	enhances	enhance	VERB
ijtc-1736	87	21	accountability	accountability	NOUN
ijtc-1736	87	22	(	(	PUNCT
ijtc-1736	87	23	van	van	PROPN
ijtc-1736	87	24	rooi	rooi	PROPN
ijtc-1736	87	25	,	,	PUNCT
ijtc-1736	87	26	2023	2023	NUM
ijtc-1736	87	27	)	)	PUNCT
ijtc-1736	87	28	.	.	PUNCT
ijtc-1736	88	1	by	by	ADP
ijtc-1736	88	2	strengthening	strengthen	VERB
ijtc-1736	88	3	the	the	DET
ijtc-1736	88	4	information	information	NOUN
ijtc-1736	88	5	flow	flow	NOUN
ijtc-1736	88	6	within	within	ADP
ijtc-1736	88	7	the	the	DET
ijtc-1736	88	8	tax	tax	NOUN
ijtc-1736	88	9	authority	authority	NOUN
ijtc-1736	88	10	and	and	CCONJ
ijtc-1736	88	11	between	between	ADP
ijtc-1736	88	12	the	the	DET
ijtc-1736	88	13	tax	tax	NOUN
ijtc-1736	88	14	authority	authority	NOUN
ijtc-1736	88	15	and	and	CCONJ
ijtc-1736	88	16	taxpayers	taxpayer	NOUN
ijtc-1736	88	17	,	,	PUNCT
ijtc-1736	88	18	tis	tis	PROPN
ijtc-1736	88	19	significantly	significantly	ADV
ijtc-1736	88	20	contributes	contribute	VERB
ijtc-1736	88	21	to	to	ADP
ijtc-1736	88	22	revenue	revenue	NOUN
ijtc-1736	88	23	performance	performance	NOUN
ijtc-1736	88	24	and	and	CCONJ
ijtc-1736	88	25	institutional	institutional	ADJ
ijtc-1736	88	26	trust	trust	NOUN
ijtc-1736	88	27	(	(	PUNCT
ijtc-1736	88	28	al	al	PROPN
ijtc-1736	88	29	-	-	ADJ
ijtc-1736	88	30	okaily	okaily	ADV
ijtc-1736	88	31	,	,	PUNCT
ijtc-1736	88	32	2024	2024	NUM
ijtc-1736	88	33	)	)	PUNCT
ijtc-1736	88	34	.	.	PUNCT
ijtc-1736	89	1	performance	performance	NOUN
ijtc-1736	89	2	refers	refer	VERB
ijtc-1736	89	3	to	to	ADP
ijtc-1736	89	4	the	the	DET
ijtc-1736	89	5	measurable	measurable	ADJ
ijtc-1736	89	6	outcomes	outcome	NOUN
ijtc-1736	89	7	or	or	CCONJ
ijtc-1736	89	8	results	result	NOUN
ijtc-1736	89	9	achieved	achieve	VERB
ijtc-1736	89	10	by	by	ADP
ijtc-1736	89	11	an	an	DET
ijtc-1736	89	12	individual	individual	ADJ
ijtc-1736	89	13	,	,	PUNCT
ijtc-1736	89	14	organization	organization	NOUN
ijtc-1736	89	15	,	,	PUNCT
ijtc-1736	89	16	or	or	CCONJ
ijtc-1736	89	17	system	system	NOUN
ijtc-1736	89	18	concerning	concern	VERB
ijtc-1736	89	19	set	set	VERB
ijtc-1736	89	20	goals	goal	NOUN
ijtc-1736	89	21	or	or	CCONJ
ijtc-1736	89	22	objectives	objective	NOUN
ijtc-1736	89	23	.	.	PUNCT
ijtc-1736	90	1	(	(	PUNCT
ijtc-1736	90	2	fatile	fatile	VERB
ijtc-1736	90	3	et	et	PROPN
ijtc-1736	90	4	al	al	PROPN
ijtc-1736	90	5	.	.	PROPN
ijtc-1736	90	6	,	,	PUNCT
ijtc-1736	90	7	2019	2019	NUM
ijtc-1736	90	8	)	)	PUNCT
ijtc-1736	90	9	.	.	PUNCT
ijtc-1736	91	1	according	accord	VERB
ijtc-1736	91	2	to	to	ADP
ijtc-1736	91	3	(	(	PUNCT
ijtc-1736	91	4	amirah	amirah	INTJ
ijtc-1736	91	5	et	et	PROPN
ijtc-1736	91	6	al	al	PROPN
ijtc-1736	91	7	.	.	PROPN
ijtc-1736	91	8	,	,	PUNCT
ijtc-1736	91	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	91	10	tax	tax	NOUN
ijtc-1736	91	11	audit	audit	NOUN
ijtc-1736	91	12	management	management	NOUN
ijtc-1736	91	13	,	,	PUNCT
ijtc-1736	91	14	technology	technology	NOUN
ijtc-1736	91	15	integration	integration	NOUN
ijtc-1736	91	16	and	and	CCONJ
ijtc-1736	91	17	performance	performance	NOUN
ijtc-1736	91	18	of	of	ADP
ijtc-1736	91	19	state	state	NOUN
ijtc-1736	91	20	internal	internal	ADJ
ijtc-1736	91	21	revenue	revenue	NOUN
ijtc-1736	91	22	service	service	NOUN
ijtc-1736	91	23	in	in	ADP
ijtc-1736	91	24	southwest	southwest	PROPN
ijtc-1736	91	25	,	,	PUNCT
ijtc-1736	91	26	nigeria	nigeria	PROPN
ijtc-1736	91	27	olumoh	olumoh	PROPN
ijtc-1736	91	28	and	and	CCONJ
ijtc-1736	91	29	sanni	sanni	VERB
ijtc-1736	91	30	945	945	NUM
ijtc-1736	91	31	|	|	NOUN
ijtc-1736	91	32	ilomata	ilomata	PROPN
ijtc-1736	91	33	international	international	ADJ
ijtc-1736	91	34	journal	journal	NOUN
ijtc-1736	91	35	of	of	ADP
ijtc-1736	91	36	tax	tax	PROPN
ijtc-1736	91	37	&	&	CCONJ
ijtc-1736	91	38	accounting	accounting	NOUN
ijtc-1736	91	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	91	40	2024	2024	NUM
ijtc-1736	91	41	)	)	PUNCT
ijtc-1736	91	42	,	,	PUNCT
ijtc-1736	91	43	performance	performance	NOUN
ijtc-1736	91	44	can	can	AUX
ijtc-1736	91	45	be	be	AUX
ijtc-1736	91	46	assessed	assess	VERB
ijtc-1736	91	47	using	use	VERB
ijtc-1736	91	48	various	various	ADJ
ijtc-1736	91	49	indicators	indicator	NOUN
ijtc-1736	91	50	such	such	ADJ
ijtc-1736	91	51	as	as	ADP
ijtc-1736	91	52	productivity	productivity	NOUN
ijtc-1736	91	53	,	,	PUNCT
ijtc-1736	91	54	revenue	revenue	NOUN
ijtc-1736	91	55	generation	generation	NOUN
ijtc-1736	91	56	,	,	PUNCT
ijtc-1736	91	57	service	service	NOUN
ijtc-1736	91	58	delivery	delivery	NOUN
ijtc-1736	91	59	,	,	PUNCT
ijtc-1736	91	60	compliance	compliance	NOUN
ijtc-1736	91	61	,	,	PUNCT
ijtc-1736	91	62	or	or	CCONJ
ijtc-1736	91	63	financial	financial	ADJ
ijtc-1736	91	64	management	management	NOUN
ijtc-1736	91	65	.	.	PUNCT
ijtc-1736	92	1	in	in	ADP
ijtc-1736	92	2	the	the	DET
ijtc-1736	92	3	context	context	NOUN
ijtc-1736	92	4	of	of	ADP
ijtc-1736	92	5	tax	tax	NOUN
ijtc-1736	92	6	administration	administration	NOUN
ijtc-1736	92	7	,	,	PUNCT
ijtc-1736	92	8	the	the	DET
ijtc-1736	92	9	performance	performance	NOUN
ijtc-1736	92	10	of	of	ADP
ijtc-1736	92	11	state	state	NOUN
ijtc-1736	92	12	internal	internal	ADJ
ijtc-1736	92	13	revenue	revenue	NOUN
ijtc-1736	92	14	service	service	NOUN
ijtc-1736	92	15	is	be	AUX
ijtc-1736	92	16	often	often	ADV
ijtc-1736	92	17	measured	measure	VERB
ijtc-1736	92	18	by	by	ADP
ijtc-1736	92	19	their	their	PRON
ijtc-1736	92	20	ability	ability	NOUN
ijtc-1736	92	21	to	to	PART
ijtc-1736	92	22	meet	meet	VERB
ijtc-1736	92	23	revenue	revenue	NOUN
ijtc-1736	92	24	targets	target	NOUN
ijtc-1736	92	25	,	,	PUNCT
ijtc-1736	92	26	their	their	PRON
ijtc-1736	92	27	operational	operational	ADJ
ijtc-1736	92	28	efficiency	efficiency	NOUN
ijtc-1736	92	29	,	,	PUNCT
ijtc-1736	92	30	and	and	CCONJ
ijtc-1736	92	31	the	the	DET
ijtc-1736	92	32	level	level	NOUN
ijtc-1736	92	33	of	of	ADP
ijtc-1736	92	34	taxpayer	taxpayer	NOUN
ijtc-1736	92	35	compliance	compliance	NOUN
ijtc-1736	92	36	they	they	PRON
ijtc-1736	92	37	can	can	AUX
ijtc-1736	92	38	achieve	achieve	VERB
ijtc-1736	92	39	(	(	PUNCT
ijtc-1736	92	40	adenugba	adenugba	PROPN
ijtc-1736	92	41	&	&	CCONJ
ijtc-1736	92	42	ogechi	ogechi	PROPN
ijtc-1736	92	43	,	,	PUNCT
ijtc-1736	92	44	2013	2013	NUM
ijtc-1736	92	45	)	)	PUNCT
ijtc-1736	92	46	.	.	PUNCT
ijtc-1736	93	1	a	a	DET
ijtc-1736	93	2	well	well	ADV
ijtc-1736	93	3	-	-	PUNCT
ijtc-1736	93	4	structured	structure	VERB
ijtc-1736	93	5	audit	audit	NOUN
ijtc-1736	93	6	system	system	NOUN
ijtc-1736	93	7	not	not	PART
ijtc-1736	93	8	only	only	ADV
ijtc-1736	93	9	identifies	identify	VERB
ijtc-1736	93	10	noncompliant	noncompliant	ADJ
ijtc-1736	93	11	taxpayers	taxpayer	NOUN
ijtc-1736	93	12	but	but	CCONJ
ijtc-1736	93	13	also	also	ADV
ijtc-1736	93	14	deters	deter	VERB
ijtc-1736	93	15	potential	potential	ADJ
ijtc-1736	93	16	evaders	evader	NOUN
ijtc-1736	93	17	through	through	ADP
ijtc-1736	93	18	strict	strict	ADJ
ijtc-1736	93	19	enforcement	enforcement	NOUN
ijtc-1736	93	20	and	and	CCONJ
ijtc-1736	93	21	penalties	penalty	NOUN
ijtc-1736	93	22	.	.	PUNCT
ijtc-1736	94	1	revenue	revenue	NOUN
ijtc-1736	94	2	agencies	agency	NOUN
ijtc-1736	94	3	'	'	PART
ijtc-1736	94	4	performance	performance	NOUN
ijtc-1736	94	5	implies	imply	VERB
ijtc-1736	94	6	the	the	DET
ijtc-1736	94	7	extent	extent	NOUN
ijtc-1736	94	8	to	to	PART
ijtc-1736	94	9	which	which	PRON
ijtc-1736	94	10	these	these	DET
ijtc-1736	94	11	institutions	institution	NOUN
ijtc-1736	94	12	effectively	effectively	ADV
ijtc-1736	94	13	and	and	CCONJ
ijtc-1736	94	14	efficiently	efficiently	ADV
ijtc-1736	94	15	achieve	achieve	VERB
ijtc-1736	94	16	their	their	PRON
ijtc-1736	94	17	core	core	ADJ
ijtc-1736	94	18	objectives	objective	NOUN
ijtc-1736	94	19	of	of	ADP
ijtc-1736	94	20	mobilizing	mobilize	VERB
ijtc-1736	94	21	public	public	ADJ
ijtc-1736	94	22	revenue	revenue	NOUN
ijtc-1736	94	23	,	,	PUNCT
ijtc-1736	94	24	ensuring	ensure	VERB
ijtc-1736	94	25	compliance	compliance	NOUN
ijtc-1736	94	26	with	with	ADP
ijtc-1736	94	27	tax	tax	NOUN
ijtc-1736	94	28	laws	law	NOUN
ijtc-1736	94	29	,	,	PUNCT
ijtc-1736	94	30	and	and	CCONJ
ijtc-1736	94	31	providing	provide	VERB
ijtc-1736	94	32	quality	quality	NOUN
ijtc-1736	94	33	service	service	NOUN
ijtc-1736	94	34	to	to	ADP
ijtc-1736	94	35	taxpayers	taxpayer	NOUN
ijtc-1736	94	36	(	(	PUNCT
ijtc-1736	94	37	yani	yani	PROPN
ijtc-1736	94	38	&	&	CCONJ
ijtc-1736	94	39	bambang	bambang	PROPN
ijtc-1736	94	40	,	,	PUNCT
ijtc-1736	94	41	2024	2024	NUM
ijtc-1736	94	42	)	)	PUNCT
ijtc-1736	94	43	.	.	PUNCT
ijtc-1736	95	1	this	this	DET
ijtc-1736	95	2	performance	performance	NOUN
ijtc-1736	95	3	can	can	AUX
ijtc-1736	95	4	be	be	AUX
ijtc-1736	95	5	measured	measure	VERB
ijtc-1736	95	6	through	through	ADP
ijtc-1736	95	7	several	several	ADJ
ijtc-1736	95	8	fundamental	fundamental	ADJ
ijtc-1736	95	9	indicators	indicator	NOUN
ijtc-1736	95	10	(	(	PUNCT
ijtc-1736	95	11	increase	increase	VERB
ijtc-1736	95	12	revenue	revenue	NOUN
ijtc-1736	95	13	generation	generation	NOUN
ijtc-1736	95	14	,	,	PUNCT
ijtc-1736	95	15	tax	tax	NOUN
ijtc-1736	95	16	compliance	compliance	NOUN
ijtc-1736	95	17	level	level	NOUN
ijtc-1736	95	18	,	,	PUNCT
ijtc-1736	95	19	time	time	NOUN
ijtc-1736	95	20	efficiency	efficiency	NOUN
ijtc-1736	95	21	,	,	PUNCT
ijtc-1736	95	22	cost	cost	NOUN
ijtc-1736	95	23	effectiveness	effectiveness	NOUN
ijtc-1736	95	24	,	,	PUNCT
ijtc-1736	95	25	service	service	NOUN
ijtc-1736	95	26	delivery	delivery	NOUN
ijtc-1736	95	27	tax	tax	NOUN
ijtc-1736	95	28	evasion	evasion	NOUN
ijtc-1736	95	29	reduction	reduction	NOUN
ijtc-1736	95	30	,	,	PUNCT
ijtc-1736	95	31	accountability	accountability	NOUN
ijtc-1736	95	32	and	and	CCONJ
ijtc-1736	95	33	minimizing	minimize	VERB
ijtc-1736	95	34	tax	tax	NOUN
ijtc-1736	95	35	gap	gap	NOUN
ijtc-1736	95	36	.	.	PUNCT
ijtc-1736	96	1	increased	increase	VERB
ijtc-1736	96	2	revenue	revenue	NOUN
ijtc-1736	96	3	generation	generation	NOUN
ijtc-1736	96	4	reflects	reflect	VERB
ijtc-1736	96	5	the	the	DET
ijtc-1736	96	6	agency	agency	NOUN
ijtc-1736	96	7	’s	’s	PART
ijtc-1736	96	8	ability	ability	NOUN
ijtc-1736	96	9	to	to	PART
ijtc-1736	96	10	broaden	broaden	VERB
ijtc-1736	96	11	the	the	DET
ijtc-1736	96	12	tax	tax	NOUN
ijtc-1736	96	13	base	base	NOUN
ijtc-1736	96	14	and	and	CCONJ
ijtc-1736	96	15	enhance	enhance	VERB
ijtc-1736	96	16	collection	collection	NOUN
ijtc-1736	96	17	efforts	effort	NOUN
ijtc-1736	96	18	over	over	ADP
ijtc-1736	96	19	time	time	NOUN
ijtc-1736	96	20	(	(	PUNCT
ijtc-1736	96	21	achibo	achibo	VERB
ijtc-1736	96	22	&	&	CCONJ
ijtc-1736	96	23	wanjohi	wanjohi	PROPN
ijtc-1736	96	24	,	,	PUNCT
ijtc-1736	96	25	2024	2024	NUM
ijtc-1736	96	26	)	)	PUNCT
ijtc-1736	96	27	.	.	PUNCT
ijtc-1736	97	1	improved	improve	VERB
ijtc-1736	97	2	tax	tax	NOUN
ijtc-1736	97	3	compliance	compliance	NOUN
ijtc-1736	97	4	rates	rate	NOUN
ijtc-1736	97	5	indicate	indicate	VERB
ijtc-1736	97	6	the	the	DET
ijtc-1736	97	7	success	success	NOUN
ijtc-1736	97	8	of	of	ADP
ijtc-1736	97	9	policies	policy	NOUN
ijtc-1736	97	10	and	and	CCONJ
ijtc-1736	97	11	systems	system	NOUN
ijtc-1736	97	12	in	in	ADP
ijtc-1736	97	13	encouraging	encourage	VERB
ijtc-1736	97	14	voluntary	voluntary	ADJ
ijtc-1736	97	15	and	and	CCONJ
ijtc-1736	97	16	accurate	accurate	ADJ
ijtc-1736	97	17	filing	filing	NOUN
ijtc-1736	97	18	and	and	CCONJ
ijtc-1736	97	19	payment	payment	NOUN
ijtc-1736	97	20	of	of	ADP
ijtc-1736	97	21	taxes	taxis	NOUN
ijtc-1736	97	22	(	(	PUNCT
ijtc-1736	97	23	dada	dada	PROPN
ijtc-1736	97	24	&	&	CCONJ
ijtc-1736	97	25	taiwo	taiwo	PROPN
ijtc-1736	97	26	,	,	PUNCT
ijtc-1736	97	27	2020	2020	NUM
ijtc-1736	97	28	)	)	PUNCT
ijtc-1736	97	29	.	.	PUNCT
ijtc-1736	98	1	time	time	NOUN
ijtc-1736	98	2	efficiency	efficiency	NOUN
ijtc-1736	98	3	in	in	ADP
ijtc-1736	98	4	tax	tax	NOUN
ijtc-1736	98	5	processing	processing	NOUN
ijtc-1736	98	6	measures	measure	NOUN
ijtc-1736	98	7	how	how	SCONJ
ijtc-1736	98	8	swiftly	swiftly	ADV
ijtc-1736	98	9	and	and	CCONJ
ijtc-1736	98	10	seamlessly	seamlessly	ADV
ijtc-1736	98	11	tax	tax	NOUN
ijtc-1736	98	12	-	-	PUNCT
ijtc-1736	98	13	related	relate	VERB
ijtc-1736	98	14	transactions	transaction	NOUN
ijtc-1736	98	15	such	such	ADJ
ijtc-1736	98	16	as	as	ADP
ijtc-1736	98	17	filing	filing	NOUN
ijtc-1736	98	18	,	,	PUNCT
ijtc-1736	98	19	assessment	assessment	NOUN
ijtc-1736	98	20	,	,	PUNCT
ijtc-1736	98	21	and	and	CCONJ
ijtc-1736	98	22	refund	refund	NOUN
ijtc-1736	98	23	,	,	PUNCT
ijtc-1736	98	24	are	be	AUX
ijtc-1736	98	25	handled	handle	VERB
ijtc-1736	98	26	(	(	PUNCT
ijtc-1736	98	27	morenike	morenike	INTJ
ijtc-1736	98	28	et	et	PROPN
ijtc-1736	98	29	al	al	PROPN
ijtc-1736	98	30	.	.	PROPN
ijtc-1736	98	31	,	,	PUNCT
ijtc-1736	98	32	2024	2024	NUM
ijtc-1736	98	33	)	)	PUNCT
ijtc-1736	98	34	.	.	PUNCT
ijtc-1736	99	1	cost	cost	NOUN
ijtc-1736	99	2	-	-	PUNCT
ijtc-1736	99	3	effectiveness	effectiveness	NOUN
ijtc-1736	99	4	of	of	ADP
ijtc-1736	99	5	tax	tax	NOUN
ijtc-1736	99	6	administration	administration	NOUN
ijtc-1736	99	7	refers	refer	VERB
ijtc-1736	99	8	to	to	ADP
ijtc-1736	99	9	the	the	DET
ijtc-1736	99	10	optimal	optimal	ADJ
ijtc-1736	99	11	use	use	NOUN
ijtc-1736	99	12	of	of	ADP
ijtc-1736	99	13	resources	resource	NOUN
ijtc-1736	99	14	to	to	PART
ijtc-1736	99	15	achieve	achieve	VERB
ijtc-1736	99	16	revenue	revenue	NOUN
ijtc-1736	99	17	goals	goal	NOUN
ijtc-1736	99	18	with	with	ADP
ijtc-1736	99	19	minimal	minimal	ADJ
ijtc-1736	99	20	overhead	overhead	NOUN
ijtc-1736	99	21	(	(	PUNCT
ijtc-1736	99	22	achibo	achibo	VERB
ijtc-1736	99	23	&	&	CCONJ
ijtc-1736	99	24	wanjohi	wanjohi	PROPN
ijtc-1736	99	25	,	,	PUNCT
ijtc-1736	99	26	2024	2024	NUM
ijtc-1736	99	27	)	)	PUNCT
ijtc-1736	99	28	.	.	PUNCT
ijtc-1736	100	1	taxpayer	taxpayer	NOUN
ijtc-1736	100	2	satisfaction	satisfaction	NOUN
ijtc-1736	100	3	and	and	CCONJ
ijtc-1736	100	4	service	service	NOUN
ijtc-1736	100	5	delivery	delivery	NOUN
ijtc-1736	100	6	quality	quality	NOUN
ijtc-1736	100	7	focus	focus	NOUN
ijtc-1736	100	8	on	on	ADP
ijtc-1736	100	9	the	the	DET
ijtc-1736	100	10	responsiveness	responsiveness	NOUN
ijtc-1736	100	11	,	,	PUNCT
ijtc-1736	100	12	accessibility	accessibility	NOUN
ijtc-1736	100	13	,	,	PUNCT
ijtc-1736	100	14	and	and	CCONJ
ijtc-1736	100	15	overall	overall	ADJ
ijtc-1736	100	16	quality	quality	NOUN
ijtc-1736	100	17	of	of	ADP
ijtc-1736	100	18	services	service	NOUN
ijtc-1736	100	19	provided	provide	VERB
ijtc-1736	100	20	to	to	ADP
ijtc-1736	100	21	taxpayers	taxpayer	NOUN
ijtc-1736	100	22	,	,	PUNCT
ijtc-1736	100	23	which	which	PRON
ijtc-1736	100	24	fosters	foster	VERB
ijtc-1736	100	25	trust	trust	NOUN
ijtc-1736	100	26	and	and	CCONJ
ijtc-1736	100	27	compliance	compliance	NOUN
ijtc-1736	100	28	(	(	PUNCT
ijtc-1736	100	29	artawan	artawan	NOUN
ijtc-1736	100	30	et	et	PROPN
ijtc-1736	100	31	al	al	PROPN
ijtc-1736	100	32	.	.	PROPN
ijtc-1736	100	33	,	,	PUNCT
ijtc-1736	100	34	2020	2020	NUM
ijtc-1736	100	35	)	)	PUNCT
ijtc-1736	100	36	.	.	PUNCT
ijtc-1736	101	1	reduction	reduction	NOUN
ijtc-1736	101	2	in	in	ADP
ijtc-1736	101	3	tax	tax	NOUN
ijtc-1736	101	4	evasion	evasion	NOUN
ijtc-1736	101	5	signifies	signifie	NOUN
ijtc-1736	101	6	improved	improve	VERB
ijtc-1736	101	7	monitoring	monitoring	NOUN
ijtc-1736	101	8	,	,	PUNCT
ijtc-1736	101	9	detection	detection	NOUN
ijtc-1736	101	10	,	,	PUNCT
ijtc-1736	101	11	and	and	CCONJ
ijtc-1736	101	12	deterrence	deterrence	NOUN
ijtc-1736	101	13	of	of	ADP
ijtc-1736	101	14	illegal	illegal	ADJ
ijtc-1736	101	15	non	non	ADJ
ijtc-1736	101	16	-	-	ADJ
ijtc-1736	101	17	payment	payment	NOUN
ijtc-1736	101	18	or	or	CCONJ
ijtc-1736	101	19	underreporting	underreporting	NOUN
ijtc-1736	101	20	of	of	ADP
ijtc-1736	101	21	taxes	taxis	NOUN
ijtc-1736	101	22	(	(	PUNCT
ijtc-1736	101	23	irawan	irawan	PROPN
ijtc-1736	101	24	&	&	CCONJ
ijtc-1736	101	25	utama	utama	PROPN
ijtc-1736	101	26	,	,	PUNCT
ijtc-1736	101	27	2021	2021	NUM
ijtc-1736	101	28	)	)	PUNCT
ijtc-1736	101	29	.	.	PUNCT
ijtc-1736	102	1	effectiveness	effectiveness	NOUN
ijtc-1736	102	2	of	of	ADP
ijtc-1736	102	3	enforcement	enforcement	NOUN
ijtc-1736	102	4	actions	action	NOUN
ijtc-1736	102	5	examines	examine	VERB
ijtc-1736	102	6	the	the	DET
ijtc-1736	102	7	agency	agency	NOUN
ijtc-1736	102	8	’s	’s	PART
ijtc-1736	102	9	ability	ability	NOUN
ijtc-1736	102	10	to	to	PART
ijtc-1736	102	11	apply	apply	VERB
ijtc-1736	102	12	penalties	penalty	NOUN
ijtc-1736	102	13	,	,	PUNCT
ijtc-1736	102	14	conduct	conduct	NOUN
ijtc-1736	102	15	audits	audits	NOUN
ijtc-1736	102	16	,	,	PUNCT
ijtc-1736	102	17	and	and	CCONJ
ijtc-1736	102	18	ensure	ensure	VERB
ijtc-1736	102	19	compliance	compliance	NOUN
ijtc-1736	102	20	through	through	ADP
ijtc-1736	102	21	fair	fair	ADJ
ijtc-1736	102	22	and	and	CCONJ
ijtc-1736	102	23	consistent	consistent	ADJ
ijtc-1736	102	24	enforcement	enforcement	NOUN
ijtc-1736	102	25	.	.	PUNCT
ijtc-1736	103	1	additionally	additionally	ADV
ijtc-1736	103	2	,	,	PUNCT
ijtc-1736	103	3	minimizing	minimize	VERB
ijtc-1736	103	4	the	the	DET
ijtc-1736	103	5	tax	tax	NOUN
ijtc-1736	103	6	gap	gap	NOUN
ijtc-1736	103	7	,	,	PUNCT
ijtc-1736	103	8	the	the	DET
ijtc-1736	103	9	difference	difference	NOUN
ijtc-1736	103	10	between	between	ADP
ijtc-1736	103	11	taxes	taxis	NOUN
ijtc-1736	103	12	owed	owe	VERB
ijtc-1736	103	13	and	and	CCONJ
ijtc-1736	103	14	taxes	taxis	NOUN
ijtc-1736	103	15	actually	actually	ADV
ijtc-1736	103	16	collected	collect	VERB
ijtc-1736	103	17	(	(	PUNCT
ijtc-1736	103	18	murphy	murphy	NOUN
ijtc-1736	103	19	,	,	PUNCT
ijtc-1736	103	20	2021	2021	NUM
ijtc-1736	103	21	)	)	PUNCT
ijtc-1736	103	22	,	,	PUNCT
ijtc-1736	103	23	is	be	AUX
ijtc-1736	103	24	a	a	DET
ijtc-1736	103	25	critical	critical	ADJ
ijtc-1736	103	26	metric	metric	NOUN
ijtc-1736	103	27	,	,	PUNCT
ijtc-1736	103	28	as	as	SCONJ
ijtc-1736	103	29	is	be	AUX
ijtc-1736	103	30	accountability	accountability	NOUN
ijtc-1736	103	31	,	,	PUNCT
ijtc-1736	103	32	which	which	PRON
ijtc-1736	103	33	entails	entail	VERB
ijtc-1736	103	34	transparency	transparency	NOUN
ijtc-1736	103	35	in	in	ADP
ijtc-1736	103	36	operations	operation	NOUN
ijtc-1736	103	37	,	,	PUNCT
ijtc-1736	103	38	responsible	responsible	ADJ
ijtc-1736	103	39	management	management	NOUN
ijtc-1736	103	40	of	of	ADP
ijtc-1736	103	41	public	public	ADJ
ijtc-1736	103	42	funds	fund	NOUN
ijtc-1736	103	43	,	,	PUNCT
ijtc-1736	103	44	and	and	CCONJ
ijtc-1736	103	45	regular	regular	ADJ
ijtc-1736	103	46	performance	performance	NOUN
ijtc-1736	103	47	reporting	report	VERB
ijtc-1736	103	48	to	to	ADP
ijtc-1736	103	49	stakeholders	stakeholder	NOUN
ijtc-1736	103	50	(	(	PUNCT
ijtc-1736	103	51	amirah	amirah	VERB
ijtc-1736	103	52	et	et	PROPN
ijtc-1736	103	53	al	al	PROPN
ijtc-1736	103	54	.	.	PROPN
ijtc-1736	103	55	,	,	PUNCT
ijtc-1736	103	56	2024	2024	NUM
ijtc-1736	103	57	)	)	PUNCT
ijtc-1736	103	58	.	.	PUNCT
ijtc-1736	104	1	resource	resource	NOUN
ijtc-1736	104	2	-	-	PUNCT
ijtc-1736	104	3	based	base	VERB
ijtc-1736	104	4	view	view	NOUN
ijtc-1736	104	5	(	(	PUNCT
ijtc-1736	104	6	rbv	rbv	NOUN
ijtc-1736	104	7	)	)	PUNCT
ijtc-1736	104	8	theory	theory	NOUN
ijtc-1736	104	9	the	the	DET
ijtc-1736	104	10	resource	resource	NOUN
ijtc-1736	104	11	-	-	PUNCT
ijtc-1736	104	12	based	base	VERB
ijtc-1736	104	13	view	view	NOUN
ijtc-1736	104	14	(	(	PUNCT
ijtc-1736	104	15	rbv	rbv	NOUN
ijtc-1736	104	16	)	)	PUNCT
ijtc-1736	104	17	theory	theory	NOUN
ijtc-1736	104	18	,	,	PUNCT
ijtc-1736	104	19	developed	develop	VERB
ijtc-1736	104	20	by	by	ADP
ijtc-1736	104	21	barney	barney	NOUN
ijtc-1736	104	22	(	(	PUNCT
ijtc-1736	104	23	1991	1991	NUM
ijtc-1736	104	24	)	)	PUNCT
ijtc-1736	104	25	,	,	PUNCT
ijtc-1736	104	26	assumes	assume	VERB
ijtc-1736	104	27	that	that	SCONJ
ijtc-1736	104	28	an	an	DET
ijtc-1736	104	29	organization	organization	NOUN
ijtc-1736	104	30	’s	’s	PART
ijtc-1736	104	31	performance	performance	NOUN
ijtc-1736	104	32	is	be	AUX
ijtc-1736	104	33	determined	determine	VERB
ijtc-1736	104	34	by	by	ADP
ijtc-1736	104	35	the	the	DET
ijtc-1736	104	36	extent	extent	NOUN
ijtc-1736	104	37	to	to	PART
ijtc-1736	104	38	which	which	PRON
ijtc-1736	104	39	it	it	PRON
ijtc-1736	104	40	possesses	possess	VERB
ijtc-1736	104	41	and	and	CCONJ
ijtc-1736	104	42	utilizes	utilize	VERB
ijtc-1736	104	43	valuable	valuable	ADJ
ijtc-1736	104	44	,	,	PUNCT
ijtc-1736	104	45	rare	rare	ADJ
ijtc-1736	104	46	,	,	PUNCT
ijtc-1736	104	47	inimitable	inimitable	ADJ
ijtc-1736	104	48	,	,	PUNCT
ijtc-1736	104	49	and	and	CCONJ
ijtc-1736	104	50	non	non	ADJ
ijtc-1736	104	51	-	-	ADJ
ijtc-1736	104	52	substitutable	substitutable	ADJ
ijtc-1736	104	53	(	(	PUNCT
ijtc-1736	104	54	vrin	vrin	ADJ
ijtc-1736	104	55	)	)	PUNCT
ijtc-1736	104	56	resources	resource	NOUN
ijtc-1736	104	57	and	and	CCONJ
ijtc-1736	104	58	capabilities	capability	NOUN
ijtc-1736	104	59	(	(	PUNCT
ijtc-1736	104	60	zvarimwa	zvarimwa	PROPN
ijtc-1736	104	61	&	&	CCONJ
ijtc-1736	104	62	zimuto	zimuto	PROPN
ijtc-1736	104	63	,	,	PUNCT
ijtc-1736	104	64	2022	2022	NUM
ijtc-1736	104	65	)	)	PUNCT
ijtc-1736	104	66	.	.	PUNCT
ijtc-1736	105	1	from	from	ADP
ijtc-1736	105	2	this	this	DET
ijtc-1736	105	3	perspective	perspective	NOUN
ijtc-1736	105	4	,	,	PUNCT
ijtc-1736	105	5	tax	tax	NOUN
ijtc-1736	105	6	audit	audit	NOUN
ijtc-1736	105	7	management	management	NOUN
ijtc-1736	105	8	can	can	AUX
ijtc-1736	105	9	be	be	AUX
ijtc-1736	105	10	viewed	view	VERB
ijtc-1736	105	11	as	as	ADP
ijtc-1736	105	12	a	a	DET
ijtc-1736	105	13	strategic	strategic	ADJ
ijtc-1736	105	14	internal	internal	ADJ
ijtc-1736	105	15	capability	capability	NOUN
ijtc-1736	105	16	that	that	PRON
ijtc-1736	105	17	,	,	PUNCT
ijtc-1736	105	18	when	when	SCONJ
ijtc-1736	105	19	effectively	effectively	ADV
ijtc-1736	105	20	developed	develop	VERB
ijtc-1736	105	21	and	and	CCONJ
ijtc-1736	105	22	deployed	deploy	VERB
ijtc-1736	105	23	,	,	PUNCT
ijtc-1736	105	24	can	can	AUX
ijtc-1736	105	25	enhance	enhance	VERB
ijtc-1736	105	26	the	the	DET
ijtc-1736	105	27	performance	performance	NOUN
ijtc-1736	105	28	of	of	ADP
ijtc-1736	105	29	state	state	NOUN
ijtc-1736	105	30	internal	internal	ADJ
ijtc-1736	105	31	revenue	revenue	NOUN
ijtc-1736	105	32	services	service	NOUN
ijtc-1736	105	33	(	(	PUNCT
ijtc-1736	105	34	sirs	sir	NOUN
ijtc-1736	105	35	)	)	PUNCT
ijtc-1736	105	36	.	.	PUNCT
ijtc-1736	106	1	skilled	skilled	ADJ
ijtc-1736	106	2	audit	audit	NOUN
ijtc-1736	106	3	personnel	personnel	NOUN
ijtc-1736	106	4	,	,	PUNCT
ijtc-1736	106	5	robust	robust	ADJ
ijtc-1736	106	6	audit	audit	NOUN
ijtc-1736	106	7	processes	process	NOUN
ijtc-1736	106	8	,	,	PUNCT
ijtc-1736	106	9	and	and	CCONJ
ijtc-1736	106	10	structured	structured	ADJ
ijtc-1736	106	11	enforcement	enforcement	NOUN
ijtc-1736	106	12	mechanisms	mechanism	NOUN
ijtc-1736	106	13	are	be	AUX
ijtc-1736	106	14	intangible	intangible	ADJ
ijtc-1736	106	15	resources	resource	NOUN
ijtc-1736	106	16	that	that	PRON
ijtc-1736	106	17	,	,	PUNCT
ijtc-1736	106	18	if	if	SCONJ
ijtc-1736	106	19	properly	properly	ADV
ijtc-1736	106	20	managed	manage	VERB
ijtc-1736	106	21	,	,	PUNCT
ijtc-1736	106	22	can	can	AUX
ijtc-1736	106	23	provide	provide	VERB
ijtc-1736	106	24	sirs	sir	NOUN
ijtc-1736	106	25	with	with	ADP
ijtc-1736	106	26	a	a	DET
ijtc-1736	106	27	sustainable	sustainable	ADJ
ijtc-1736	106	28	advantage	advantage	NOUN
ijtc-1736	106	29	in	in	ADP
ijtc-1736	106	30	revenue	revenue	NOUN
ijtc-1736	106	31	collection	collection	NOUN
ijtc-1736	106	32	,	,	PUNCT
ijtc-1736	106	33	compliance	compliance	NOUN
ijtc-1736	106	34	enforcement	enforcement	NOUN
ijtc-1736	106	35	,	,	PUNCT
ijtc-1736	106	36	and	and	CCONJ
ijtc-1736	106	37	service	service	NOUN
ijtc-1736	106	38	delivery	delivery	NOUN
ijtc-1736	106	39	.	.	PUNCT
ijtc-1736	107	1	capabilities	capability	NOUN
ijtc-1736	107	2	(	(	PUNCT
ijtc-1736	107	3	kamara	kamara	NOUN
ijtc-1736	107	4	,	,	PUNCT
ijtc-1736	107	5	2023	2023	NUM
ijtc-1736	107	6	)	)	PUNCT
ijtc-1736	107	7	.	.	PUNCT
ijtc-1736	108	1	technology	technology	NOUN
ijtc-1736	108	2	integration	integration	NOUN
ijtc-1736	108	3	,	,	PUNCT
ijtc-1736	108	4	in	in	ADP
ijtc-1736	108	5	the	the	DET
ijtc-1736	108	6	context	context	NOUN
ijtc-1736	108	7	of	of	ADP
ijtc-1736	108	8	rbv	rbv	NOUN
ijtc-1736	108	9	,	,	PUNCT
ijtc-1736	108	10	serves	serve	VERB
ijtc-1736	108	11	as	as	ADP
ijtc-1736	108	12	both	both	CCONJ
ijtc-1736	108	13	a	a	DET
ijtc-1736	108	14	complementary	complementary	ADJ
ijtc-1736	108	15	resource	resource	NOUN
ijtc-1736	108	16	and	and	CCONJ
ijtc-1736	108	17	a	a	DET
ijtc-1736	108	18	performance	performance	NOUN
ijtc-1736	108	19	enabler	enabler	NOUN
ijtc-1736	108	20	.	.	PUNCT
ijtc-1736	109	1	it	it	PRON
ijtc-1736	109	2	is	be	AUX
ijtc-1736	109	3	expected	expect	VERB
ijtc-1736	109	4	to	to	PART
ijtc-1736	109	5	strengthen	strengthen	VERB
ijtc-1736	109	6	the	the	DET
ijtc-1736	109	7	efficiency	efficiency	NOUN
ijtc-1736	109	8	,	,	PUNCT
ijtc-1736	109	9	accuracy	accuracy	NOUN
ijtc-1736	109	10	,	,	PUNCT
ijtc-1736	109	11	and	and	CCONJ
ijtc-1736	109	12	scalability	scalability	NOUN
ijtc-1736	109	13	of	of	ADP
ijtc-1736	109	14	tax	tax	NOUN
ijtc-1736	109	15	audit	audit	NOUN
ijtc-1736	109	16	management	management	NOUN
ijtc-1736	109	17	functions	function	NOUN
ijtc-1736	109	18	,	,	PUNCT
ijtc-1736	109	19	such	such	ADJ
ijtc-1736	109	20	as	as	ADP
ijtc-1736	109	21	real	real	ADJ
ijtc-1736	109	22	-	-	PUNCT
ijtc-1736	109	23	time	time	NOUN
ijtc-1736	109	24	data	datum	NOUN
ijtc-1736	109	25	access	access	NOUN
ijtc-1736	109	26	,	,	PUNCT
ijtc-1736	109	27	automated	automate	VERB
ijtc-1736	109	28	risk	risk	NOUN
ijtc-1736	109	29	profiling	profiling	NOUN
ijtc-1736	109	30	,	,	PUNCT
ijtc-1736	109	31	and	and	CCONJ
ijtc-1736	109	32	digital	digital	ADJ
ijtc-1736	109	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	109	34	tax	tax	NOUN
ijtc-1736	109	35	audit	audit	NOUN
ijtc-1736	109	36	management	management	NOUN
ijtc-1736	109	37	,	,	PUNCT
ijtc-1736	109	38	technology	technology	NOUN
ijtc-1736	109	39	integration	integration	NOUN
ijtc-1736	109	40	and	and	CCONJ
ijtc-1736	109	41	performance	performance	NOUN
ijtc-1736	109	42	of	of	ADP
ijtc-1736	109	43	state	state	NOUN
ijtc-1736	109	44	internal	internal	ADJ
ijtc-1736	109	45	revenue	revenue	NOUN
ijtc-1736	109	46	service	service	NOUN
ijtc-1736	109	47	in	in	ADP
ijtc-1736	109	48	southwest	southwest	PROPN
ijtc-1736	109	49	,	,	PUNCT
ijtc-1736	109	50	nigeria	nigeria	PROPN
ijtc-1736	109	51	olumoh	olumoh	PROPN
ijtc-1736	109	52	and	and	CCONJ
ijtc-1736	109	53	sanni	sanni	ADJ
ijtc-1736	109	54	946	946	NUM
ijtc-1736	109	55	|	|	CCONJ
ijtc-1736	109	56	ilomata	ilomata	PROPN
ijtc-1736	109	57	international	international	ADJ
ijtc-1736	109	58	journal	journal	NOUN
ijtc-1736	109	59	of	of	ADP
ijtc-1736	109	60	tax	tax	PROPN
ijtc-1736	109	61	&	&	CCONJ
ijtc-1736	109	62	accounting	accounting	PROPN
ijtc-1736	109	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	109	64	audit	audit	NOUN
ijtc-1736	109	65	trails	trail	NOUN
ijtc-1736	109	66	(	(	PUNCT
ijtc-1736	109	67	yang	yang	PROPN
ijtc-1736	109	68	et	et	PROPN
ijtc-1736	109	69	al	al	PROPN
ijtc-1736	109	70	.	.	PROPN
ijtc-1736	109	71	,	,	PUNCT
ijtc-1736	109	72	2022	2022	NUM
ijtc-1736	109	73	)	)	PUNCT
ijtc-1736	109	74	.	.	PUNCT
ijtc-1736	110	1	the	the	DET
ijtc-1736	110	2	theory	theory	NOUN
ijtc-1736	110	3	accommodates	accommodate	VERB
ijtc-1736	110	4	modern	modern	ADJ
ijtc-1736	110	5	,	,	PUNCT
ijtc-1736	110	6	intangible	intangible	ADJ
ijtc-1736	110	7	assets	asset	NOUN
ijtc-1736	110	8	such	such	ADJ
ijtc-1736	110	9	as	as	ADP
ijtc-1736	110	10	information	information	NOUN
ijtc-1736	110	11	and	and	CCONJ
ijtc-1736	110	12	communication	communication	NOUN
ijtc-1736	110	13	technologies	technology	NOUN
ijtc-1736	110	14	(	(	PUNCT
ijtc-1736	110	15	luo	luo	PROPN
ijtc-1736	110	16	&	&	CCONJ
ijtc-1736	110	17	bu	bu	PROPN
ijtc-1736	110	18	,	,	PUNCT
ijtc-1736	110	19	2016).it	2016).it	PROPN
ijtc-1736	110	20	sees	see	VERB
ijtc-1736	110	21	technology	technology	NOUN
ijtc-1736	110	22	integration	integration	NOUN
ijtc-1736	110	23	not	not	PART
ijtc-1736	110	24	just	just	ADV
ijtc-1736	110	25	as	as	ADP
ijtc-1736	110	26	infrastructure	infrastructure	NOUN
ijtc-1736	110	27	,	,	PUNCT
ijtc-1736	110	28	but	but	CCONJ
ijtc-1736	110	29	as	as	ADP
ijtc-1736	110	30	a	a	DET
ijtc-1736	110	31	resource	resource	NOUN
ijtc-1736	110	32	that	that	PRON
ijtc-1736	110	33	can	can	AUX
ijtc-1736	110	34	enhance	enhance	VERB
ijtc-1736	110	35	the	the	DET
ijtc-1736	110	36	productivity	productivity	NOUN
ijtc-1736	110	37	and	and	CCONJ
ijtc-1736	110	38	uniqueness	uniqueness	NOUN
ijtc-1736	110	39	of	of	ADP
ijtc-1736	110	40	other	other	ADJ
ijtc-1736	110	41	internal	internal	ADJ
ijtc-1736	110	42	processes	process	NOUN
ijtc-1736	110	43	like	like	ADP
ijtc-1736	110	44	tax	tax	NOUN
ijtc-1736	110	45	audits	audits	NOUN
ijtc-1736	110	46	(	(	PUNCT
ijtc-1736	110	47	ramli	ramli	PROPN
ijtc-1736	110	48	&	&	CCONJ
ijtc-1736	110	49	ali	ali	PROPN
ijtc-1736	110	50	,	,	PUNCT
ijtc-1736	110	51	2024	2024	NUM
ijtc-1736	110	52	)	)	PUNCT
ijtc-1736	110	53	.	.	PUNCT
ijtc-1736	111	1	the	the	DET
ijtc-1736	111	2	strength	strength	NOUN
ijtc-1736	111	3	of	of	ADP
ijtc-1736	111	4	this	this	DET
ijtc-1736	111	5	theory	theory	NOUN
ijtc-1736	111	6	is	be	AUX
ijtc-1736	111	7	that	that	SCONJ
ijtc-1736	111	8	,	,	PUNCT
ijtc-1736	111	9	it	it	PRON
ijtc-1736	111	10	provides	provide	VERB
ijtc-1736	111	11	a	a	DET
ijtc-1736	111	12	strong	strong	ADJ
ijtc-1736	111	13	rationale	rationale	NOUN
ijtc-1736	111	14	for	for	ADP
ijtc-1736	111	15	investigating	investigate	VERB
ijtc-1736	111	16	how	how	SCONJ
ijtc-1736	111	17	the	the	DET
ijtc-1736	111	18	deployment	deployment	NOUN
ijtc-1736	111	19	and	and	CCONJ
ijtc-1736	111	20	combination	combination	NOUN
ijtc-1736	111	21	of	of	ADP
ijtc-1736	111	22	these	these	DET
ijtc-1736	111	23	internal	internal	ADJ
ijtc-1736	111	24	resources	resource	NOUN
ijtc-1736	111	25	(	(	PUNCT
ijtc-1736	111	26	audit	audit	NOUN
ijtc-1736	111	27	management	management	NOUN
ijtc-1736	111	28	and	and	CCONJ
ijtc-1736	111	29	technology	technology	NOUN
ijtc-1736	111	30	)	)	PUNCT
ijtc-1736	111	31	directly	directly	ADV
ijtc-1736	111	32	influence	influence	VERB
ijtc-1736	111	33	performance	performance	NOUN
ijtc-1736	111	34	outcomes	outcome	NOUN
ijtc-1736	111	35	in	in	ADP
ijtc-1736	111	36	public	public	ADJ
ijtc-1736	111	37	sector	sector	NOUN
ijtc-1736	111	38	institutions	institution	NOUN
ijtc-1736	111	39	like	like	ADP
ijtc-1736	111	40	sirs	sir	NOUN
ijtc-1736	111	41	(	(	PUNCT
ijtc-1736	111	42	ramli	ramli	PROPN
ijtc-1736	111	43	&	&	CCONJ
ijtc-1736	111	44	ali	ali	PROPN
ijtc-1736	111	45	,	,	PUNCT
ijtc-1736	111	46	2024	2024	NUM
ijtc-1736	111	47	)	)	PUNCT
ijtc-1736	111	48	.	.	PUNCT
ijtc-1736	112	1	the	the	DET
ijtc-1736	112	2	limitations	limitation	NOUN
ijtc-1736	112	3	of	of	ADP
ijtc-1736	112	4	rbv	rbv	NOUN
ijtc-1736	112	5	theory	theory	NOUN
ijtc-1736	112	6	are	be	AUX
ijtc-1736	112	7	viewed	view	VERB
ijtc-1736	112	8	in	in	ADP
ijtc-1736	112	9	three	three	NUM
ijtc-1736	112	10	ways	way	NOUN
ijtc-1736	112	11	.	.	PUNCT
ijtc-1736	113	1	firstly	firstly	ADV
ijtc-1736	113	2	,	,	PUNCT
ijtc-1736	113	3	it	it	PRON
ijtc-1736	113	4	neglects	neglect	VERB
ijtc-1736	113	5	external	external	ADJ
ijtc-1736	113	6	factors	factor	NOUN
ijtc-1736	113	7	,	,	PUNCT
ijtc-1736	113	8	as	as	SCONJ
ijtc-1736	113	9	rbv	rbv	NOUN
ijtc-1736	113	10	focuses	focus	VERB
ijtc-1736	113	11	heavily	heavily	ADV
ijtc-1736	113	12	on	on	ADP
ijtc-1736	113	13	internal	internal	ADJ
ijtc-1736	113	14	resources	resource	NOUN
ijtc-1736	113	15	and	and	CCONJ
ijtc-1736	113	16	does	do	AUX
ijtc-1736	113	17	not	not	PART
ijtc-1736	113	18	account	account	VERB
ijtc-1736	113	19	adequately	adequately	ADV
ijtc-1736	113	20	for	for	ADP
ijtc-1736	113	21	external	external	ADJ
ijtc-1736	113	22	environmental	environmental	ADJ
ijtc-1736	113	23	influences	influence	NOUN
ijtc-1736	113	24	(	(	PUNCT
ijtc-1736	113	25	e.g.	e.g.	ADV
ijtc-1736	113	26	,	,	PUNCT
ijtc-1736	113	27	political	political	ADJ
ijtc-1736	113	28	interference	interference	NOUN
ijtc-1736	113	29	,	,	PUNCT
ijtc-1736	113	30	regulatory	regulatory	ADJ
ijtc-1736	113	31	changes	change	NOUN
ijtc-1736	113	32	,	,	PUNCT
ijtc-1736	113	33	taxpayer	taxpayer	NOUN
ijtc-1736	113	34	behavior	behavior	NOUN
ijtc-1736	113	35	)	)	PUNCT
ijtc-1736	113	36	that	that	PRON
ijtc-1736	113	37	may	may	AUX
ijtc-1736	113	38	also	also	ADV
ijtc-1736	113	39	impact	impact	VERB
ijtc-1736	113	40	sirs	sir	NOUN
ijtc-1736	113	41	performance	performance	NOUN
ijtc-1736	113	42	(	(	PUNCT
ijtc-1736	113	43	taher	taher	PROPN
ijtc-1736	113	44	,	,	PUNCT
ijtc-1736	113	45	2011	2011	NUM
ijtc-1736	113	46	)	)	PUNCT
ijtc-1736	113	47	.	.	PUNCT
ijtc-1736	114	1	secondly	secondly	ADV
ijtc-1736	114	2	,	,	PUNCT
ijtc-1736	114	3	the	the	DET
ijtc-1736	114	4	static	static	ADJ
ijtc-1736	114	5	view	view	NOUN
ijtc-1736	114	6	of	of	ADP
ijtc-1736	114	7	resources	resource	NOUN
ijtc-1736	114	8	,	,	PUNCT
ijtc-1736	114	9	that	that	ADV
ijtc-1736	114	10	is	is	ADV
ijtc-1736	114	11	,	,	PUNCT
ijtc-1736	114	12	the	the	DET
ijtc-1736	114	13	theory	theory	NOUN
ijtc-1736	114	14	tends	tend	VERB
ijtc-1736	114	15	to	to	PART
ijtc-1736	114	16	view	view	VERB
ijtc-1736	114	17	resources	resource	NOUN
ijtc-1736	114	18	as	as	ADP
ijtc-1736	114	19	static	static	ADJ
ijtc-1736	114	20	and	and	CCONJ
ijtc-1736	114	21	does	do	AUX
ijtc-1736	114	22	not	not	PART
ijtc-1736	114	23	fully	fully	ADV
ijtc-1736	114	24	address	address	VERB
ijtc-1736	114	25	how	how	SCONJ
ijtc-1736	114	26	capabilities	capability	NOUN
ijtc-1736	114	27	evolve	evolve	VERB
ijtc-1736	114	28	over	over	ADP
ijtc-1736	114	29	time	time	NOUN
ijtc-1736	114	30	or	or	CCONJ
ijtc-1736	114	31	respond	respond	VERB
ijtc-1736	114	32	to	to	ADP
ijtc-1736	114	33	rapidly	rapidly	ADV
ijtc-1736	114	34	changing	change	VERB
ijtc-1736	114	35	environments	environment	NOUN
ijtc-1736	114	36	particularly	particularly	ADV
ijtc-1736	114	37	relevant	relevant	ADJ
ijtc-1736	114	38	in	in	ADP
ijtc-1736	114	39	the	the	DET
ijtc-1736	114	40	fast	fast	ADV
ijtc-1736	114	41	-	-	PUNCT
ijtc-1736	114	42	changing	change	VERB
ijtc-1736	114	43	field	field	NOUN
ijtc-1736	114	44	of	of	ADP
ijtc-1736	114	45	tax	tax	NOUN
ijtc-1736	114	46	technology	technology	NOUN
ijtc-1736	114	47	(	(	PUNCT
ijtc-1736	114	48	mehmood	mehmood	PROPN
ijtc-1736	114	49	et	et	PROPN
ijtc-1736	114	50	al	al	PROPN
ijtc-1736	114	51	.	.	PROPN
ijtc-1736	114	52	,	,	PUNCT
ijtc-1736	114	53	2023	2023	NUM
ijtc-1736	114	54	)	)	PUNCT
ijtc-1736	114	55	.	.	PUNCT
ijtc-1736	115	1	thirdly	thirdly	ADV
ijtc-1736	115	2	,	,	PUNCT
ijtc-1736	115	3	there	there	PRON
ijtc-1736	115	4	is	be	VERB
ijtc-1736	115	5	lack	lack	NOUN
ijtc-1736	115	6	of	of	ADP
ijtc-1736	115	7	specificity	specificity	NOUN
ijtc-1736	115	8	for	for	ADP
ijtc-1736	115	9	public	public	ADJ
ijtc-1736	115	10	sector	sector	NOUN
ijtc-1736	115	11	,	,	PUNCT
ijtc-1736	115	12	rbv	rbv	VERB
ijtc-1736	115	13	is	be	AUX
ijtc-1736	115	14	traditionally	traditionally	ADV
ijtc-1736	115	15	applied	apply	VERB
ijtc-1736	115	16	to	to	ADP
ijtc-1736	115	17	private	private	ADJ
ijtc-1736	115	18	-	-	PUNCT
ijtc-1736	115	19	sector	sector	NOUN
ijtc-1736	115	20	firms	firm	NOUN
ijtc-1736	115	21	pursuing	pursue	VERB
ijtc-1736	115	22	competitive	competitive	ADJ
ijtc-1736	115	23	advantage	advantage	NOUN
ijtc-1736	115	24	.	.	PUNCT
ijtc-1736	116	1	applying	apply	VERB
ijtc-1736	116	2	it	it	PRON
ijtc-1736	116	3	to	to	ADP
ijtc-1736	116	4	public	public	ADJ
ijtc-1736	116	5	institutions	institution	NOUN
ijtc-1736	116	6	like	like	ADP
ijtc-1736	116	7	sirs	sir	NOUN
ijtc-1736	116	8	requires	require	VERB
ijtc-1736	116	9	caution	caution	NOUN
ijtc-1736	116	10	,	,	PUNCT
ijtc-1736	116	11	as	as	SCONJ
ijtc-1736	116	12	their	their	PRON
ijtc-1736	116	13	goals	goal	NOUN
ijtc-1736	116	14	are	be	AUX
ijtc-1736	116	15	more	more	ADV
ijtc-1736	116	16	aligned	aligned	ADJ
ijtc-1736	116	17	with	with	ADP
ijtc-1736	116	18	efficiency	efficiency	NOUN
ijtc-1736	116	19	and	and	CCONJ
ijtc-1736	116	20	public	public	ADJ
ijtc-1736	116	21	value	value	NOUN
ijtc-1736	116	22	rather	rather	ADV
ijtc-1736	116	23	than	than	ADP
ijtc-1736	116	24	market	market	NOUN
ijtc-1736	116	25	competition	competition	NOUN
ijtc-1736	116	26	(	(	PUNCT
ijtc-1736	116	27	jibreal	jibreal	NOUN
ijtc-1736	116	28	,	,	PUNCT
ijtc-1736	116	29	2022	2022	NUM
ijtc-1736	116	30	)	)	PUNCT
ijtc-1736	116	31	.	.	PUNCT
ijtc-1736	117	1	empirical	empirical	ADJ
ijtc-1736	117	2	review	review	NOUN
ijtc-1736	117	3	tax	tax	NOUN
ijtc-1736	117	4	audit	audit	NOUN
ijtc-1736	117	5	management	management	NOUN
ijtc-1736	117	6	and	and	CCONJ
ijtc-1736	117	7	organizational	organizational	ADJ
ijtc-1736	117	8	performance	performance	NOUN
ijtc-1736	117	9	have	have	AUX
ijtc-1736	117	10	been	be	AUX
ijtc-1736	117	11	extensively	extensively	ADV
ijtc-1736	117	12	studied	study	VERB
ijtc-1736	117	13	from	from	ADP
ijtc-1736	117	14	2014	2014	NUM
ijtc-1736	117	15	to	to	ADP
ijtc-1736	117	16	2024	2024	NUM
ijtc-1736	117	17	.	.	PUNCT
ijtc-1736	118	1	researchers	researcher	NOUN
ijtc-1736	118	2	have	have	AUX
ijtc-1736	118	3	examined	examine	VERB
ijtc-1736	118	4	various	various	ADJ
ijtc-1736	118	5	aspects	aspect	NOUN
ijtc-1736	118	6	of	of	ADP
ijtc-1736	118	7	tax	tax	NOUN
ijtc-1736	118	8	management	management	NOUN
ijtc-1736	118	9	practices	practice	NOUN
ijtc-1736	118	10	on	on	ADP
ijtc-1736	118	11	revenue	revenue	NOUN
ijtc-1736	118	12	generation	generation	NOUN
ijtc-1736	118	13	and	and	CCONJ
ijtc-1736	118	14	voluntary	voluntary	ADJ
ijtc-1736	118	15	compliance	compliance	NOUN
ijtc-1736	118	16	and	and	CCONJ
ijtc-1736	118	17	the	the	DET
ijtc-1736	118	18	influence	influence	NOUN
ijtc-1736	118	19	of	of	ADP
ijtc-1736	118	20	digital	digital	ADJ
ijtc-1736	118	21	transformation	transformation	NOUN
ijtc-1736	118	22	on	on	ADP
ijtc-1736	118	23	tax	tax	NOUN
ijtc-1736	118	24	administration	administration	NOUN
ijtc-1736	118	25	.	.	PUNCT
ijtc-1736	119	1	several	several	ADJ
ijtc-1736	119	2	studies	study	NOUN
ijtc-1736	119	3	found	find	VERB
ijtc-1736	119	4	that	that	SCONJ
ijtc-1736	119	5	effective	effective	ADJ
ijtc-1736	119	6	tax	tax	NOUN
ijtc-1736	119	7	audit	audit	NOUN
ijtc-1736	119	8	practices	practice	NOUN
ijtc-1736	119	9	are	be	AUX
ijtc-1736	119	10	crucial	crucial	ADJ
ijtc-1736	119	11	for	for	ADP
ijtc-1736	119	12	enhancing	enhance	VERB
ijtc-1736	119	13	revenue	revenue	NOUN
ijtc-1736	119	14	generation	generation	NOUN
ijtc-1736	119	15	.	.	PUNCT
ijtc-1736	120	1	similar	similar	ADJ
ijtc-1736	120	2	studies	study	NOUN
ijtc-1736	120	3	by	by	ADP
ijtc-1736	120	4	alissa	alissa	PROPN
ijtc-1736	120	5	,	,	PUNCT
ijtc-1736	120	6	et	et	PROPN
ijtc-1736	120	7	al	al	PROPN
ijtc-1736	120	8	.	.	PUNCT
ijtc-1736	121	1	(	(	PUNCT
ijtc-1736	121	2	2014),dada	2014),dada	NUM
ijtc-1736	121	3	and	and	CCONJ
ijtc-1736	121	4	taiwo	taiwo	PROPN
ijtc-1736	121	5	(	(	PUNCT
ijtc-1736	121	6	2020	2020	NUM
ijtc-1736	121	7	)	)	PUNCT
ijtc-1736	121	8	,	,	PUNCT
ijtc-1736	121	9	ogundeko	ogundeko	NOUN
ijtc-1736	121	10	and	and	CCONJ
ijtc-1736	121	11	idowu	idowu	NOUN
ijtc-1736	121	12	(	(	PUNCT
ijtc-1736	121	13	2020	2020	NUM
ijtc-1736	121	14	)	)	PUNCT
ijtc-1736	121	15	,	,	PUNCT
ijtc-1736	121	16	and	and	CCONJ
ijtc-1736	121	17	anjulo	anjulo	NOUN
ijtc-1736	121	18	(	(	PUNCT
ijtc-1736	121	19	2018	2018	NUM
ijtc-1736	121	20	)	)	PUNCT
ijtc-1736	121	21	.	.	PUNCT
ijtc-1736	121	22	demonstrated	demonstrate	VERB
ijtc-1736	121	23	that	that	SCONJ
ijtc-1736	121	24	tax	tax	NOUN
ijtc-1736	121	25	audits	audits	NOUN
ijtc-1736	121	26	and	and	CCONJ
ijtc-1736	121	27	investigations	investigation	NOUN
ijtc-1736	121	28	significantly	significantly	ADV
ijtc-1736	121	29	improve	improve	VERB
ijtc-1736	121	30	the	the	DET
ijtc-1736	121	31	revenue	revenue	NOUN
ijtc-1736	121	32	-	-	PUNCT
ijtc-1736	121	33	generating	generate	VERB
ijtc-1736	121	34	capacity	capacity	NOUN
ijtc-1736	121	35	of	of	ADP
ijtc-1736	121	36	state	state	NOUN
ijtc-1736	121	37	tax	tax	NOUN
ijtc-1736	121	38	agencies	agency	NOUN
ijtc-1736	121	39	in	in	ADP
ijtc-1736	121	40	nigeria	nigeria	PROPN
ijtc-1736	121	41	.	.	PUNCT
ijtc-1736	122	1	(	(	PUNCT
ijtc-1736	122	2	sule	sule	PROPN
ijtc-1736	122	3	et	et	PROPN
ijtc-1736	122	4	al	al	PROPN
ijtc-1736	122	5	.	.	PROPN
ijtc-1736	122	6	,	,	PUNCT
ijtc-1736	122	7	2024	2024	NUM
ijtc-1736	122	8	)	)	PUNCT
ijtc-1736	122	9	also	also	ADV
ijtc-1736	122	10	found	find	VERB
ijtc-1736	122	11	that	that	SCONJ
ijtc-1736	122	12	a	a	DET
ijtc-1736	122	13	robust	robust	ADJ
ijtc-1736	122	14	tax	tax	NOUN
ijtc-1736	122	15	audit	audit	NOUN
ijtc-1736	122	16	framework	framework	NOUN
ijtc-1736	122	17	enhances	enhance	VERB
ijtc-1736	122	18	compliance	compliance	NOUN
ijtc-1736	122	19	and	and	CCONJ
ijtc-1736	122	20	maximizes	maximize	VERB
ijtc-1736	122	21	tax	tax	NOUN
ijtc-1736	122	22	revenue	revenue	NOUN
ijtc-1736	122	23	generation	generation	NOUN
ijtc-1736	122	24	in	in	ADP
ijtc-1736	122	25	nigeria	nigeria	PROPN
ijtc-1736	122	26	.	.	PUNCT
ijtc-1736	123	1	a	a	DET
ijtc-1736	123	2	study	study	NOUN
ijtc-1736	123	3	by	by	ADP
ijtc-1736	123	4	olaoye	olaoye	NOUN
ijtc-1736	123	5	,	,	PUNCT
ijtc-1736	123	6	et	et	PROPN
ijtc-1736	123	7	al	al	PROPN
ijtc-1736	123	8	.	.	PUNCT
ijtc-1736	124	1	(	(	PUNCT
ijtc-1736	124	2	2018	2018	NUM
ijtc-1736	124	3	)	)	PUNCT
ijtc-1736	124	4	found	find	VERB
ijtc-1736	124	5	that	that	SCONJ
ijtc-1736	124	6	tax	tax	NOUN
ijtc-1736	124	7	audit	audit	NOUN
ijtc-1736	124	8	has	have	VERB
ijtc-1736	124	9	a	a	DET
ijtc-1736	124	10	significant	significant	ADJ
ijtc-1736	124	11	effect	effect	NOUN
ijtc-1736	124	12	on	on	ADP
ijtc-1736	124	13	tax	tax	NOUN
ijtc-1736	124	14	productivity	productivity	NOUN
ijtc-1736	124	15	in	in	ADP
ijtc-1736	124	16	lagos	lagos	NOUN
ijtc-1736	124	17	state	state	NOUN
ijtc-1736	124	18	.	.	PUNCT
ijtc-1736	125	1	however	however	ADV
ijtc-1736	125	2	,	,	PUNCT
ijtc-1736	125	3	the	the	DET
ijtc-1736	125	4	effectiveness	effectiveness	NOUN
ijtc-1736	125	5	of	of	ADP
ijtc-1736	125	6	tax	tax	NOUN
ijtc-1736	125	7	audits	audits	NOUN
ijtc-1736	125	8	can	can	AUX
ijtc-1736	125	9	be	be	AUX
ijtc-1736	125	10	influenced	influence	VERB
ijtc-1736	125	11	by	by	ADP
ijtc-1736	125	12	technological	technological	ADJ
ijtc-1736	125	13	and	and	CCONJ
ijtc-1736	125	14	organizational	organizational	ADJ
ijtc-1736	125	15	factors	factor	NOUN
ijtc-1736	125	16	.	.	PUNCT
ijtc-1736	126	1	(	(	PUNCT
ijtc-1736	126	2	de	de	X
ijtc-1736	126	3	et	et	PROPN
ijtc-1736	126	4	al	al	PROPN
ijtc-1736	126	5	.	.	PROPN
ijtc-1736	126	6	,	,	PUNCT
ijtc-1736	126	7	2021	2021	NUM
ijtc-1736	126	8	;	;	PUNCT
ijtc-1736	126	9	aguirre	aguirre	PROPN
ijtc-1736	126	10	,	,	PUNCT
ijtc-1736	126	11	2021	2021	NUM
ijtc-1736	126	12	)	)	PUNCT
ijtc-1736	126	13	reported	report	VERB
ijtc-1736	126	14	mixed	mixed	ADJ
ijtc-1736	126	15	results	result	NOUN
ijtc-1736	126	16	in	in	ADP
ijtc-1736	126	17	developing	develop	VERB
ijtc-1736	126	18	economies	economy	NOUN
ijtc-1736	126	19	,	,	PUNCT
ijtc-1736	126	20	revealing	reveal	VERB
ijtc-1736	126	21	that	that	SCONJ
ijtc-1736	126	22	technological	technological	ADJ
ijtc-1736	126	23	improvements	improvement	NOUN
ijtc-1736	126	24	without	without	ADP
ijtc-1736	126	25	corresponding	correspond	VERB
ijtc-1736	126	26	investments	investment	NOUN
ijtc-1736	126	27	in	in	ADP
ijtc-1736	126	28	human	human	ADJ
ijtc-1736	126	29	capital	capital	NOUN
ijtc-1736	126	30	led	lead	VERB
ijtc-1736	126	31	to	to	ADP
ijtc-1736	126	32	only	only	ADJ
ijtc-1736	126	33	marginal	marginal	ADJ
ijtc-1736	126	34	gains	gain	NOUN
ijtc-1736	126	35	in	in	ADP
ijtc-1736	126	36	audit	audit	NOUN
ijtc-1736	126	37	performance	performance	NOUN
ijtc-1736	126	38	in	in	ADP
ijtc-1736	126	39	mexico	mexico	PROPN
ijtc-1736	126	40	.	.	PUNCT
ijtc-1736	127	1	in	in	ADP
ijtc-1736	127	2	contrast	contrast	NOUN
ijtc-1736	127	3	,	,	PUNCT
ijtc-1736	127	4	(	(	PUNCT
ijtc-1736	127	5	gulzar	gulzar	PROPN
ijtc-1736	127	6	et	et	PROPN
ijtc-1736	127	7	al	al	PROPN
ijtc-1736	127	8	.	.	PROPN
ijtc-1736	127	9	,	,	PUNCT
ijtc-1736	127	10	2024	2024	NUM
ijtc-1736	127	11	)	)	PUNCT
ijtc-1736	127	12	and	and	CCONJ
ijtc-1736	127	13	(	(	PUNCT
ijtc-1736	127	14	guo	guo	PROPN
ijtc-1736	127	15	et	et	PROPN
ijtc-1736	127	16	al	al	PROPN
ijtc-1736	127	17	.	.	PROPN
ijtc-1736	127	18	,	,	PUNCT
ijtc-1736	127	19	2024	2024	NUM
ijtc-1736	127	20	)	)	PUNCT
ijtc-1736	127	21	found	find	VERB
ijtc-1736	127	22	that	that	SCONJ
ijtc-1736	127	23	the	the	DET
ijtc-1736	127	24	adoption	adoption	NOUN
ijtc-1736	127	25	of	of	ADP
ijtc-1736	127	26	advanced	advanced	ADJ
ijtc-1736	127	27	data	datum	NOUN
ijtc-1736	127	28	analytics	analytic	NOUN
ijtc-1736	127	29	and	and	CCONJ
ijtc-1736	127	30	automation	automation	NOUN
ijtc-1736	127	31	for	for	ADP
ijtc-1736	127	32	audit	audit	NOUN
ijtc-1736	127	33	targeting	target	VERB
ijtc-1736	127	34	and	and	CCONJ
ijtc-1736	127	35	processes	process	NOUN
ijtc-1736	127	36	resulted	result	VERB
ijtc-1736	127	37	in	in	ADP
ijtc-1736	127	38	increased	increase	VERB
ijtc-1736	127	39	revenue	revenue	NOUN
ijtc-1736	127	40	collection	collection	NOUN
ijtc-1736	127	41	and	and	CCONJ
ijtc-1736	127	42	improved	improved	ADJ
ijtc-1736	127	43	efficiency	efficiency	NOUN
ijtc-1736	127	44	.	.	PUNCT
ijtc-1736	128	1	the	the	DET
ijtc-1736	128	2	covid-19	covid-19	PROPN
ijtc-1736	128	3	pandemic	pandemic	NOUN
ijtc-1736	128	4	also	also	ADV
ijtc-1736	128	5	affected	affect	VERB
ijtc-1736	128	6	tax	tax	NOUN
ijtc-1736	128	7	audit	audit	NOUN
ijtc-1736	128	8	practices	practice	NOUN
ijtc-1736	128	9	,	,	PUNCT
ijtc-1736	128	10	with	with	ADP
ijtc-1736	128	11	(	(	PUNCT
ijtc-1736	128	12	ogunwole	ogunwole	PROPN
ijtc-1736	128	13	&	&	CCONJ
ijtc-1736	128	14	adebayo	adebayo	PROPN
ijtc-1736	128	15	,	,	PUNCT
ijtc-1736	128	16	2020	2020	NUM
ijtc-1736	128	17	)	)	PUNCT
ijtc-1736	128	18	revealing	reveal	VERB
ijtc-1736	128	19	that	that	SCONJ
ijtc-1736	128	20	the	the	DET
ijtc-1736	128	21	shift	shift	NOUN
ijtc-1736	128	22	to	to	ADP
ijtc-1736	128	23	remote	remote	ADJ
ijtc-1736	128	24	auditing	auditing	NOUN
ijtc-1736	128	25	procedures	procedure	NOUN
ijtc-1736	128	26	led	lead	VERB
ijtc-1736	128	27	to	to	ADP
ijtc-1736	128	28	increased	increase	VERB
ijtc-1736	128	29	revenue	revenue	NOUN
ijtc-1736	128	30	collection	collection	NOUN
ijtc-1736	128	31	and	and	CCONJ
ijtc-1736	128	32	reduced	reduce	VERB
ijtc-1736	128	33	operational	operational	ADJ
ijtc-1736	128	34	costs	cost	NOUN
ijtc-1736	128	35	for	for	ADP
ijtc-1736	128	36	state	state	NOUN
ijtc-1736	128	37	tax	tax	NOUN
ijtc-1736	128	38	agencies	agency	NOUN
ijtc-1736	128	39	.	.	PUNCT
ijtc-1736	129	1	several	several	ADJ
ijtc-1736	129	2	studies	study	NOUN
ijtc-1736	129	3	highlighted	highlight	VERB
ijtc-1736	129	4	the	the	DET
ijtc-1736	129	5	importance	importance	NOUN
ijtc-1736	129	6	of	of	ADP
ijtc-1736	129	7	technology	technology	NOUN
ijtc-1736	129	8	integration	integration	NOUN
ijtc-1736	129	9	in	in	ADP
ijtc-1736	129	10	enhancing	enhance	VERB
ijtc-1736	129	11	the	the	DET
ijtc-1736	129	12	performance	performance	NOUN
ijtc-1736	129	13	and	and	CCONJ
ijtc-1736	129	14	effectiveness	effectiveness	NOUN
ijtc-1736	129	15	of	of	ADP
ijtc-1736	129	16	tax	tax	NOUN
ijtc-1736	129	17	systems	system	NOUN
ijtc-1736	129	18	.	.	PUNCT
ijtc-1736	130	1	researchers	researcher	NOUN
ijtc-1736	130	2	in	in	ADP
ijtc-1736	130	3	nigeria	nigeria	PROPN
ijtc-1736	130	4	,	,	PUNCT
ijtc-1736	130	5	ethiopia	ethiopia	PROPN
ijtc-1736	130	6	,	,	PUNCT
ijtc-1736	130	7	and	and	CCONJ
ijtc-1736	130	8	indonesia	indonesia	PROPN
ijtc-1736	130	9	found	find	VERB
ijtc-1736	130	10	that	that	SCONJ
ijtc-1736	130	11	embracing	embrace	VERB
ijtc-1736	130	12	digital	digital	ADJ
ijtc-1736	130	13	solutions	solution	NOUN
ijtc-1736	130	14	,	,	PUNCT
ijtc-1736	130	15	such	such	ADJ
ijtc-1736	130	16	as	as	ADP
ijtc-1736	130	17	e	e	NOUN
ijtc-1736	130	18	-	-	NOUN
ijtc-1736	130	19	filing	filing	NOUN
ijtc-1736	130	20	,	,	PUNCT
ijtc-1736	130	21	electronic	electronic	ADJ
ijtc-1736	130	22	payments	payment	NOUN
ijtc-1736	130	23	,	,	PUNCT
ijtc-1736	130	24	automated	automate	VERB
ijtc-1736	130	25	data	data	NOUN
ijtc-1736	130	26	processing	processing	NOUN
ijtc-1736	130	27	,	,	PUNCT
ijtc-1736	130	28	and	and	CCONJ
ijtc-1736	130	29	integrated	integrated	ADJ
ijtc-1736	130	30	billing	billing	NOUN
ijtc-1736	130	31	systems	system	NOUN
ijtc-1736	130	32	,	,	PUNCT
ijtc-1736	130	33	significantly	significantly	ADV
ijtc-1736	130	34	improved	improve	VERB
ijtc-1736	130	35	revenue	revenue	NOUN
ijtc-1736	130	36	generation	generation	NOUN
ijtc-1736	130	37	,	,	PUNCT
ijtc-1736	130	38	reduced	reduced	ADJ
ijtc-1736	130	39	fraud	fraud	NOUN
ijtc-1736	130	40	,	,	PUNCT
ijtc-1736	130	41	and	and	CCONJ
ijtc-1736	130	42	facilitated	facilitate	VERB
ijtc-1736	130	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	130	44	tax	tax	NOUN
ijtc-1736	130	45	audit	audit	NOUN
ijtc-1736	130	46	management	management	NOUN
ijtc-1736	130	47	,	,	PUNCT
ijtc-1736	130	48	technology	technology	NOUN
ijtc-1736	130	49	integration	integration	NOUN
ijtc-1736	130	50	and	and	CCONJ
ijtc-1736	130	51	performance	performance	NOUN
ijtc-1736	130	52	of	of	ADP
ijtc-1736	130	53	state	state	NOUN
ijtc-1736	130	54	internal	internal	ADJ
ijtc-1736	130	55	revenue	revenue	NOUN
ijtc-1736	130	56	service	service	NOUN
ijtc-1736	130	57	in	in	ADP
ijtc-1736	130	58	southwest	southwest	PROPN
ijtc-1736	130	59	,	,	PUNCT
ijtc-1736	130	60	nigeria	nigeria	PROPN
ijtc-1736	130	61	olumoh	olumoh	PROPN
ijtc-1736	130	62	and	and	CCONJ
ijtc-1736	130	63	sanni	sanni	PROPN
ijtc-1736	130	64	947	947	NUM
ijtc-1736	130	65	|	|	CCONJ
ijtc-1736	130	66	ilomata	ilomata	PROPN
ijtc-1736	130	67	international	international	ADJ
ijtc-1736	130	68	journal	journal	NOUN
ijtc-1736	130	69	of	of	ADP
ijtc-1736	130	70	tax	tax	PROPN
ijtc-1736	130	71	&	&	CCONJ
ijtc-1736	130	72	accounting	account	VERB
ijtc-1736	130	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	130	74	compliance	compliance	NOUN
ijtc-1736	130	75	(	(	PUNCT
ijtc-1736	130	76	joselin	joselin	PROPN
ijtc-1736	130	77	et	et	PROPN
ijtc-1736	130	78	al	al	PROPN
ijtc-1736	130	79	.	.	PROPN
ijtc-1736	130	80	,	,	PUNCT
ijtc-1736	130	81	2024	2024	NUM
ijtc-1736	130	82	;	;	PUNCT
ijtc-1736	130	83	mohammed	mohammed	PROPN
ijtc-1736	130	84	et	et	PROPN
ijtc-1736	130	85	al	al	PROPN
ijtc-1736	130	86	.	.	PROPN
ijtc-1736	130	87	,	,	PUNCT
ijtc-1736	130	88	2023	2023	NUM
ijtc-1736	130	89	;	;	PUNCT
ijtc-1736	130	90	udegbunam	udegbunam	PROPN
ijtc-1736	130	91	&	&	CCONJ
ijtc-1736	130	92	nwankwo	nwankwo	PROPN
ijtc-1736	130	93	,	,	PUNCT
ijtc-1736	130	94	2023;umar	2023;umar	NUM
ijtc-1736	130	95	et	et	NOUN
ijtc-1736	130	96	al	al	PROPN
ijtc-1736	130	97	.	.	PROPN
ijtc-1736	130	98	,	,	PUNCT
ijtc-1736	130	99	2023).saleem	2023).saleem	NUM
ijtc-1736	130	100	,	,	PUNCT
ijtc-1736	130	101	et	et	PROPN
ijtc-1736	130	102	al	al	PROPN
ijtc-1736	130	103	.	.	PROPN
ijtc-1736	131	1	(	(	PUNCT
ijtc-1736	131	2	2024	2024	NUM
ijtc-1736	131	3	)	)	PUNCT
ijtc-1736	131	4	and	and	CCONJ
ijtc-1736	131	5	hesami	hesami	NOUN
ijtc-1736	131	6	,	,	PUNCT
ijtc-1736	131	7	et	et	PROPN
ijtc-1736	131	8	al	al	PROPN
ijtc-1736	131	9	.	.	PUNCT
ijtc-1736	132	1	(	(	PUNCT
ijtc-1736	132	2	2024)found	2024)found	NUM
ijtc-1736	132	3	that	that	PRON
ijtc-1736	132	4	digital	digital	ADJ
ijtc-1736	132	5	transformation	transformation	NOUN
ijtc-1736	132	6	of	of	ADP
ijtc-1736	132	7	tax	tax	NOUN
ijtc-1736	132	8	administration	administration	NOUN
ijtc-1736	132	9	enhances	enhance	VERB
ijtc-1736	132	10	tax	tax	NOUN
ijtc-1736	132	11	compliance	compliance	NOUN
ijtc-1736	132	12	.	.	PUNCT
ijtc-1736	133	1	the	the	DET
ijtc-1736	133	2	studies	study	NOUN
ijtc-1736	133	3	also	also	ADV
ijtc-1736	133	4	emphasized	emphasize	VERB
ijtc-1736	133	5	the	the	DET
ijtc-1736	133	6	role	role	NOUN
ijtc-1736	133	7	of	of	ADP
ijtc-1736	133	8	e	e	NOUN
ijtc-1736	133	9	-	-	NOUN
ijtc-1736	133	10	governance	governance	NOUN
ijtc-1736	133	11	and	and	CCONJ
ijtc-1736	133	12	public	public	ADJ
ijtc-1736	133	13	accountability	accountability	NOUN
ijtc-1736	133	14	in	in	ADP
ijtc-1736	133	15	improving	improve	VERB
ijtc-1736	133	16	tax	tax	NOUN
ijtc-1736	133	17	administration	administration	NOUN
ijtc-1736	133	18	.	.	PUNCT
ijtc-1736	134	1	meanwhile	meanwhile	ADV
ijtc-1736	134	2	,	,	PUNCT
ijtc-1736	134	3	bassey	bassey	NOUN
ijtc-1736	134	4	,	,	PUNCT
ijtc-1736	134	5	et	et	PROPN
ijtc-1736	134	6	al	al	PROPN
ijtc-1736	134	7	.	.	PROPN
ijtc-1736	135	1	(	(	PUNCT
ijtc-1736	135	2	2023	2023	NUM
ijtc-1736	135	3	)	)	PUNCT
ijtc-1736	135	4	found	find	VERB
ijtc-1736	135	5	that	that	SCONJ
ijtc-1736	135	6	adopting	adopt	VERB
ijtc-1736	135	7	e	e	NOUN
ijtc-1736	135	8	-	-	NOUN
ijtc-1736	135	9	governance	governance	ADJ
ijtc-1736	135	10	practices	practice	NOUN
ijtc-1736	135	11	enhanced	enhance	VERB
ijtc-1736	135	12	the	the	DET
ijtc-1736	135	13	efficiency	efficiency	NOUN
ijtc-1736	135	14	and	and	CCONJ
ijtc-1736	135	15	effectiveness	effectiveness	NOUN
ijtc-1736	135	16	of	of	ADP
ijtc-1736	135	17	tax	tax	NOUN
ijtc-1736	135	18	collection	collection	NOUN
ijtc-1736	135	19	,	,	PUNCT
ijtc-1736	135	20	leading	lead	VERB
ijtc-1736	135	21	to	to	ADP
ijtc-1736	135	22	greater	great	ADJ
ijtc-1736	135	23	public	public	ADJ
ijtc-1736	135	24	trust	trust	NOUN
ijtc-1736	135	25	in	in	ADP
ijtc-1736	135	26	government	government	NOUN
ijtc-1736	135	27	institutions	institution	NOUN
ijtc-1736	135	28	in	in	ADP
ijtc-1736	135	29	nigeria	nigeria	PROPN
ijtc-1736	135	30	.	.	PUNCT
ijtc-1736	136	1	similar	similar	ADJ
ijtc-1736	136	2	findings	finding	NOUN
ijtc-1736	136	3	were	be	AUX
ijtc-1736	136	4	reported	report	VERB
ijtc-1736	136	5	in	in	ADP
ijtc-1736	136	6	studies	study	NOUN
ijtc-1736	136	7	from	from	ADP
ijtc-1736	136	8	portugal	portugal	PROPN
ijtc-1736	136	9	,	,	PUNCT
ijtc-1736	136	10	switzerland	switzerland	PROPN
ijtc-1736	136	11	,	,	PUNCT
ijtc-1736	136	12	and	and	CCONJ
ijtc-1736	136	13	south	south	PROPN
ijtc-1736	136	14	-	-	PUNCT
ijtc-1736	136	15	west	west	PROPN
ijtc-1736	136	16	nigeria	nigeria	PROPN
ijtc-1736	136	17	(	(	PUNCT
ijtc-1736	136	18	campbell	campbell	PROPN
ijtc-1736	136	19	&	&	CCONJ
ijtc-1736	136	20	hanschitz	hanschitz	PROPN
ijtc-1736	136	21	,	,	PUNCT
ijtc-1736	136	22	2018	2018	NUM
ijtc-1736	136	23	;	;	PUNCT
ijtc-1736	136	24	santos	santos	PROPN
ijtc-1736	136	25	&	&	CCONJ
ijtc-1736	136	26	álvares	álvare	NOUN
ijtc-1736	136	27	,	,	PUNCT
ijtc-1736	136	28	2024	2024	NUM
ijtc-1736	136	29	;	;	PUNCT
ijtc-1736	136	30	achibo	achibo	PROPN
ijtc-1736	136	31	&	&	CCONJ
ijtc-1736	136	32	wanjohi	wanjohi	PROPN
ijtc-1736	136	33	,	,	PUNCT
ijtc-1736	136	34	2024	2024	NUM
ijtc-1736	136	35	;	;	PUNCT
ijtc-1736	136	36	morenike	morenike	PROPN
ijtc-1736	136	37	et	et	PROPN
ijtc-1736	136	38	al	al	PROPN
ijtc-1736	136	39	.	.	PROPN
ijtc-1736	136	40	,	,	PUNCT
ijtc-1736	136	41	2024	2024	NUM
ijtc-1736	136	42	)	)	PUNCT
ijtc-1736	136	43	.	.	PUNCT
ijtc-1736	137	1	research	research	NOUN
ijtc-1736	137	2	gaps	gap	NOUN
ijtc-1736	137	3	despite	despite	SCONJ
ijtc-1736	137	4	extensive	extensive	ADJ
ijtc-1736	137	5	research	research	NOUN
ijtc-1736	137	6	on	on	ADP
ijtc-1736	137	7	tax	tax	NOUN
ijtc-1736	137	8	audit	audit	NOUN
ijtc-1736	137	9	management	management	NOUN
ijtc-1736	137	10	and	and	CCONJ
ijtc-1736	137	11	technology	technology	NOUN
ijtc-1736	137	12	integration	integration	NOUN
ijtc-1736	137	13	,	,	PUNCT
ijtc-1736	137	14	a	a	DET
ijtc-1736	137	15	significant	significant	ADJ
ijtc-1736	137	16	gap	gap	NOUN
ijtc-1736	137	17	remains	remain	VERB
ijtc-1736	137	18	in	in	ADP
ijtc-1736	137	19	understanding	understand	VERB
ijtc-1736	137	20	the	the	DET
ijtc-1736	137	21	moderating	moderate	VERB
ijtc-1736	137	22	effect	effect	NOUN
ijtc-1736	137	23	of	of	ADP
ijtc-1736	137	24	technology	technology	NOUN
ijtc-1736	137	25	integration	integration	NOUN
ijtc-1736	137	26	on	on	ADP
ijtc-1736	137	27	the	the	DET
ijtc-1736	137	28	relationship	relationship	NOUN
ijtc-1736	137	29	between	between	ADP
ijtc-1736	137	30	tax	tax	NOUN
ijtc-1736	137	31	audit	audit	NOUN
ijtc-1736	137	32	management	management	NOUN
ijtc-1736	137	33	and	and	CCONJ
ijtc-1736	137	34	the	the	DET
ijtc-1736	137	35	performance	performance	NOUN
ijtc-1736	137	36	of	of	ADP
ijtc-1736	137	37	state	state	NOUN
ijtc-1736	137	38	internal	internal	ADJ
ijtc-1736	137	39	revenue	revenue	NOUN
ijtc-1736	137	40	services	service	NOUN
ijtc-1736	137	41	(	(	PUNCT
ijtc-1736	137	42	sirs	sir	NOUN
ijtc-1736	137	43	)	)	PUNCT
ijtc-1736	137	44	in	in	ADP
ijtc-1736	137	45	southwest	southwest	PROPN
ijtc-1736	137	46	nigeria	nigeria	PROPN
ijtc-1736	137	47	.	.	PUNCT
ijtc-1736	138	1	previous	previous	ADJ
ijtc-1736	138	2	studies	study	NOUN
ijtc-1736	138	3	(	(	PUNCT
ijtc-1736	138	4	olaoye	olaoye	PROPN
ijtc-1736	138	5	et	et	PROPN
ijtc-1736	138	6	al	al	PROPN
ijtc-1736	138	7	.	.	PROPN
ijtc-1736	138	8	,	,	PUNCT
ijtc-1736	138	9	2018;de	2018;de	NUM
ijtc-1736	138	10	et	et	NOUN
ijtc-1736	138	11	al	al	PROPN
ijtc-1736	138	12	.	.	PROPN
ijtc-1736	138	13	,	,	PUNCT
ijtc-1736	138	14	2021;joselin	2021;joselin	NUM
ijtc-1736	138	15	et	et	NOUN
ijtc-1736	138	16	al	al	PROPN
ijtc-1736	138	17	.	.	PROPN
ijtc-1736	138	18	,	,	PUNCT
ijtc-1736	138	19	2024;mohammed	2024;mohammed	NUM
ijtc-1736	138	20	et	et	NOUN
ijtc-1736	138	21	al	al	PROPN
ijtc-1736	138	22	.	.	PROPN
ijtc-1736	138	23	,	,	PUNCT
ijtc-1736	138	24	2023	2023	NUM
ijtc-1736	138	25	;	;	PUNCT
ijtc-1736	138	26	sule	sule	PROPN
ijtc-1736	138	27	et	et	PROPN
ijtc-1736	138	28	al	al	PROPN
ijtc-1736	138	29	.	.	PROPN
ijtc-1736	138	30	,	,	PUNCT
ijtc-1736	138	31	2024	2024	NUM
ijtc-1736	138	32	)	)	PUNCT
ijtc-1736	138	33	have	have	AUX
ijtc-1736	138	34	largely	largely	ADV
ijtc-1736	138	35	focused	focus	VERB
ijtc-1736	138	36	on	on	ADP
ijtc-1736	138	37	the	the	DET
ijtc-1736	138	38	direct	direct	ADJ
ijtc-1736	138	39	impact	impact	NOUN
ijtc-1736	138	40	of	of	ADP
ijtc-1736	138	41	tax	tax	NOUN
ijtc-1736	138	42	audits	audits	NOUN
ijtc-1736	138	43	or	or	CCONJ
ijtc-1736	138	44	emphasized	emphasize	VERB
ijtc-1736	138	45	efficiency	efficiency	NOUN
ijtc-1736	138	46	gains	gain	NOUN
ijtc-1736	138	47	from	from	ADP
ijtc-1736	138	48	digital	digital	ADJ
ijtc-1736	138	49	transformation	transformation	NOUN
ijtc-1736	138	50	but	but	CCONJ
ijtc-1736	138	51	have	have	AUX
ijtc-1736	138	52	not	not	PART
ijtc-1736	138	53	considered	consider	VERB
ijtc-1736	138	54	technology	technology	NOUN
ijtc-1736	138	55	integration	integration	NOUN
ijtc-1736	138	56	as	as	ADP
ijtc-1736	138	57	a	a	DET
ijtc-1736	138	58	moderating	moderate	VERB
ijtc-1736	138	59	factor	factor	NOUN
ijtc-1736	138	60	.	.	PUNCT
ijtc-1736	139	1	there	there	PRON
ijtc-1736	139	2	is	be	VERB
ijtc-1736	139	3	also	also	ADV
ijtc-1736	139	4	limited	limited	ADJ
ijtc-1736	139	5	research	research	NOUN
ijtc-1736	139	6	exploring	explore	VERB
ijtc-1736	139	7	the	the	DET
ijtc-1736	139	8	simultaneous	simultaneous	ADJ
ijtc-1736	139	9	impact	impact	NOUN
ijtc-1736	139	10	of	of	ADP
ijtc-1736	139	11	both	both	DET
ijtc-1736	139	12	tax	tax	NOUN
ijtc-1736	139	13	audit	audit	NOUN
ijtc-1736	139	14	management	management	NOUN
ijtc-1736	139	15	and	and	CCONJ
ijtc-1736	139	16	technology	technology	NOUN
ijtc-1736	139	17	integration	integration	NOUN
ijtc-1736	139	18	on	on	ADP
ijtc-1736	139	19	sirs	sir	NOUN
ijtc-1736	139	20	performance	performance	NOUN
ijtc-1736	139	21	within	within	ADP
ijtc-1736	139	22	the	the	DET
ijtc-1736	139	23	nigerian	nigerian	ADJ
ijtc-1736	139	24	context	context	NOUN
ijtc-1736	139	25	,	,	PUNCT
ijtc-1736	139	26	especially	especially	ADV
ijtc-1736	139	27	at	at	ADP
ijtc-1736	139	28	the	the	DET
ijtc-1736	139	29	state	state	NOUN
ijtc-1736	139	30	level	level	NOUN
ijtc-1736	139	31	.	.	PUNCT
ijtc-1736	140	1	this	this	DET
ijtc-1736	140	2	study	study	NOUN
ijtc-1736	140	3	aims	aim	VERB
ijtc-1736	140	4	to	to	PART
ijtc-1736	140	5	address	address	VERB
ijtc-1736	140	6	this	this	DET
ijtc-1736	140	7	gap	gap	NOUN
ijtc-1736	140	8	using	use	VERB
ijtc-1736	140	9	structural	structural	ADJ
ijtc-1736	140	10	equation	equation	NOUN
ijtc-1736	140	11	modeling	modeling	NOUN
ijtc-1736	140	12	(	(	PUNCT
ijtc-1736	140	13	sem	sem	NOUN
ijtc-1736	140	14	)	)	PUNCT
ijtc-1736	140	15	to	to	PART
ijtc-1736	140	16	examine	examine	VERB
ijtc-1736	140	17	both	both	CCONJ
ijtc-1736	140	18	the	the	DET
ijtc-1736	140	19	direct	direct	ADJ
ijtc-1736	140	20	effects	effect	NOUN
ijtc-1736	140	21	and	and	CCONJ
ijtc-1736	140	22	the	the	DET
ijtc-1736	140	23	moderating	moderate	VERB
ijtc-1736	140	24	analysis	analysis	NOUN
ijtc-1736	140	25	of	of	ADP
ijtc-1736	140	26	the	the	DET
ijtc-1736	140	27	subject	subject	ADJ
ijtc-1736	140	28	matters	matter	NOUN
ijtc-1736	140	29	.	.	PUNCT
ijtc-1736	141	1	contribution	contribution	NOUN
ijtc-1736	141	2	to	to	PART
ijtc-1736	141	3	knowledge	knowledge	VERB
ijtc-1736	141	4	this	this	DET
ijtc-1736	141	5	study	study	NOUN
ijtc-1736	141	6	makes	make	VERB
ijtc-1736	141	7	a	a	DET
ijtc-1736	141	8	unique	unique	ADJ
ijtc-1736	141	9	contribution	contribution	NOUN
ijtc-1736	141	10	to	to	ADP
ijtc-1736	141	11	the	the	DET
ijtc-1736	141	12	existing	exist	VERB
ijtc-1736	141	13	body	body	NOUN
ijtc-1736	141	14	of	of	ADP
ijtc-1736	141	15	knowledge	knowledge	NOUN
ijtc-1736	141	16	by	by	ADP
ijtc-1736	141	17	examining	examine	VERB
ijtc-1736	141	18	not	not	PART
ijtc-1736	141	19	only	only	ADV
ijtc-1736	141	20	the	the	DET
ijtc-1736	141	21	individual	individual	ADJ
ijtc-1736	141	22	impacts	impact	NOUN
ijtc-1736	141	23	of	of	ADP
ijtc-1736	141	24	tax	tax	NOUN
ijtc-1736	141	25	audit	audit	NOUN
ijtc-1736	141	26	management	management	NOUN
ijtc-1736	141	27	and	and	CCONJ
ijtc-1736	141	28	technology	technology	NOUN
ijtc-1736	141	29	integration	integration	NOUN
ijtc-1736	141	30	on	on	ADP
ijtc-1736	141	31	the	the	DET
ijtc-1736	141	32	performance	performance	NOUN
ijtc-1736	141	33	of	of	ADP
ijtc-1736	141	34	sirs	sir	NOUN
ijtc-1736	141	35	in	in	ADP
ijtc-1736	141	36	southwest	southwest	PROPN
ijtc-1736	141	37	nigeria	nigeria	PROPN
ijtc-1736	141	38	but	but	CCONJ
ijtc-1736	141	39	also	also	ADV
ijtc-1736	141	40	the	the	DET
ijtc-1736	141	41	moderating	moderate	VERB
ijtc-1736	141	42	role	role	NOUN
ijtc-1736	141	43	of	of	ADP
ijtc-1736	141	44	technology	technology	NOUN
ijtc-1736	141	45	integration	integration	NOUN
ijtc-1736	141	46	in	in	ADP
ijtc-1736	141	47	this	this	DET
ijtc-1736	141	48	relationship	relationship	NOUN
ijtc-1736	141	49	.	.	PUNCT
ijtc-1736	142	1	by	by	ADP
ijtc-1736	142	2	doing	do	VERB
ijtc-1736	142	3	so	so	ADV
ijtc-1736	142	4	,	,	PUNCT
ijtc-1736	142	5	it	it	PRON
ijtc-1736	142	6	provides	provide	VERB
ijtc-1736	142	7	new	new	ADJ
ijtc-1736	142	8	insights	insight	NOUN
ijtc-1736	142	9	into	into	ADP
ijtc-1736	142	10	how	how	SCONJ
ijtc-1736	142	11	technological	technological	ADJ
ijtc-1736	142	12	advancements	advancement	NOUN
ijtc-1736	142	13	can	can	AUX
ijtc-1736	142	14	enhance	enhance	VERB
ijtc-1736	142	15	or	or	CCONJ
ijtc-1736	142	16	hinder	hinder	VERB
ijtc-1736	142	17	the	the	DET
ijtc-1736	142	18	effectiveness	effectiveness	NOUN
ijtc-1736	142	19	of	of	ADP
ijtc-1736	142	20	tax	tax	NOUN
ijtc-1736	142	21	audit	audit	NOUN
ijtc-1736	142	22	practices	practice	NOUN
ijtc-1736	142	23	.	.	PUNCT
ijtc-1736	143	1	the	the	DET
ijtc-1736	143	2	study	study	NOUN
ijtc-1736	143	3	offers	offer	VERB
ijtc-1736	143	4	a	a	DET
ijtc-1736	143	5	more	more	ADV
ijtc-1736	143	6	comprehensive	comprehensive	ADJ
ijtc-1736	143	7	understanding	understanding	NOUN
ijtc-1736	143	8	of	of	ADP
ijtc-1736	143	9	the	the	DET
ijtc-1736	143	10	dynamics	dynamic	NOUN
ijtc-1736	143	11	between	between	ADP
ijtc-1736	143	12	tax	tax	NOUN
ijtc-1736	143	13	administration	administration	NOUN
ijtc-1736	143	14	practices	practice	NOUN
ijtc-1736	143	15	and	and	CCONJ
ijtc-1736	143	16	digital	digital	ADJ
ijtc-1736	143	17	tools	tool	NOUN
ijtc-1736	143	18	,	,	PUNCT
ijtc-1736	143	19	thereby	thereby	ADV
ijtc-1736	143	20	filling	fill	VERB
ijtc-1736	143	21	a	a	DET
ijtc-1736	143	22	critical	critical	ADJ
ijtc-1736	143	23	gap	gap	NOUN
ijtc-1736	143	24	in	in	ADP
ijtc-1736	143	25	the	the	DET
ijtc-1736	143	26	literature	literature	NOUN
ijtc-1736	143	27	concerning	concern	VERB
ijtc-1736	143	28	the	the	DET
ijtc-1736	143	29	interplay	interplay	NOUN
ijtc-1736	143	30	between	between	ADP
ijtc-1736	143	31	audit	audit	NOUN
ijtc-1736	143	32	management	management	NOUN
ijtc-1736	143	33	and	and	CCONJ
ijtc-1736	143	34	technology	technology	NOUN
ijtc-1736	143	35	in	in	ADP
ijtc-1736	143	36	the	the	DET
ijtc-1736	143	37	nigerian	nigerian	ADJ
ijtc-1736	143	38	tax	tax	NOUN
ijtc-1736	143	39	system	system	NOUN
ijtc-1736	143	40	.	.	PUNCT
ijtc-1736	144	1	additionally	additionally	ADV
ijtc-1736	144	2	,	,	PUNCT
ijtc-1736	144	3	it	it	PRON
ijtc-1736	144	4	provides	provide	VERB
ijtc-1736	144	5	empirical	empirical	ADJ
ijtc-1736	144	6	evidence	evidence	NOUN
ijtc-1736	144	7	specific	specific	ADJ
ijtc-1736	144	8	to	to	ADP
ijtc-1736	144	9	the	the	DET
ijtc-1736	144	10	southwest	southwest	NOUN
ijtc-1736	144	11	region	region	NOUN
ijtc-1736	144	12	,	,	PUNCT
ijtc-1736	144	13	which	which	PRON
ijtc-1736	144	14	has	have	AUX
ijtc-1736	144	15	been	be	AUX
ijtc-1736	144	16	under	under	ADV
ijtc-1736	144	17	-	-	PUNCT
ijtc-1736	144	18	researched	research	VERB
ijtc-1736	144	19	compared	compare	VERB
ijtc-1736	144	20	to	to	ADP
ijtc-1736	144	21	other	other	ADJ
ijtc-1736	144	22	areas	area	NOUN
ijtc-1736	144	23	in	in	ADP
ijtc-1736	144	24	terms	term	NOUN
ijtc-1736	144	25	of	of	ADP
ijtc-1736	144	26	sirs	sir	NOUN
ijtc-1736	144	27	performance	performance	NOUN
ijtc-1736	144	28	and	and	CCONJ
ijtc-1736	144	29	digital	digital	ADJ
ijtc-1736	144	30	transformation	transformation	NOUN
ijtc-1736	144	31	efforts	effort	NOUN
ijtc-1736	144	32	.	.	PUNCT
ijtc-1736	145	1	this	this	DET
ijtc-1736	145	2	research	research	NOUN
ijtc-1736	145	3	could	could	AUX
ijtc-1736	145	4	help	help	VERB
ijtc-1736	145	5	policymakers	policymaker	NOUN
ijtc-1736	145	6	in	in	ADP
ijtc-1736	145	7	formulating	formulate	VERB
ijtc-1736	145	8	more	more	ADV
ijtc-1736	145	9	targeted	target	VERB
ijtc-1736	145	10	.	.	PUNCT
ijtc-1736	146	1	method	method	NOUN
ijtc-1736	146	2	the	the	DET
ijtc-1736	146	3	study	study	NOUN
ijtc-1736	146	4	adopted	adopt	VERB
ijtc-1736	146	5	a	a	DET
ijtc-1736	146	6	cross	cross	ADJ
ijtc-1736	146	7	-	-	ADJ
ijtc-1736	146	8	sectional	sectional	ADJ
ijtc-1736	146	9	research	research	NOUN
ijtc-1736	146	10	design	design	NOUN
ijtc-1736	146	11	with	with	ADP
ijtc-1736	146	12	a	a	DET
ijtc-1736	146	13	population	population	NOUN
ijtc-1736	146	14	of	of	ADP
ijtc-1736	146	15	8,771	8,771	NUM
ijtc-1736	146	16	management	management	NOUN
ijtc-1736	146	17	staff	staff	NOUN
ijtc-1736	146	18	data	datum	NOUN
ijtc-1736	146	19	collected	collect	VERB
ijtc-1736	146	20	from	from	ADP
ijtc-1736	146	21	state	state	NOUN
ijtc-1736	146	22	revenue	revenue	NOUN
ijtc-1736	146	23	in	in	ADP
ijtc-1736	146	24	southwest	southwest	PROPN
ijtc-1736	146	25	nigeria	nigeria	PROPN
ijtc-1736	146	26	.	.	PUNCT
ijtc-1736	147	1	the	the	DET
ijtc-1736	147	2	primary	primary	ADJ
ijtc-1736	147	3	data	datum	NOUN
ijtc-1736	147	4	for	for	ADP
ijtc-1736	147	5	this	this	DET
ijtc-1736	147	6	study	study	NOUN
ijtc-1736	147	7	was	be	AUX
ijtc-1736	147	8	collected	collect	VERB
ijtc-1736	147	9	via	via	ADP
ijtc-1736	147	10	questionnaires	questionnaire	NOUN
ijtc-1736	147	11	distributed	distribute	VERB
ijtc-1736	147	12	to	to	ADP
ijtc-1736	147	13	tax	tax	NOUN
ijtc-1736	147	14	auditors	auditor	NOUN
ijtc-1736	147	15	,	,	PUNCT
ijtc-1736	147	16	revenue	revenue	NOUN
ijtc-1736	147	17	officers	officer	NOUN
ijtc-1736	147	18	,	,	PUNCT
ijtc-1736	147	19	and	and	CCONJ
ijtc-1736	147	20	other	other	ADJ
ijtc-1736	147	21	senior	senior	ADJ
ijtc-1736	147	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	147	23	tax	tax	NOUN
ijtc-1736	147	24	audit	audit	NOUN
ijtc-1736	147	25	management	management	NOUN
ijtc-1736	147	26	,	,	PUNCT
ijtc-1736	147	27	technology	technology	NOUN
ijtc-1736	147	28	integration	integration	NOUN
ijtc-1736	147	29	and	and	CCONJ
ijtc-1736	147	30	performance	performance	NOUN
ijtc-1736	147	31	of	of	ADP
ijtc-1736	147	32	state	state	NOUN
ijtc-1736	147	33	internal	internal	ADJ
ijtc-1736	147	34	revenue	revenue	NOUN
ijtc-1736	147	35	service	service	NOUN
ijtc-1736	147	36	in	in	ADP
ijtc-1736	147	37	southwest	southwest	PROPN
ijtc-1736	147	38	,	,	PUNCT
ijtc-1736	147	39	nigeria	nigeria	PROPN
ijtc-1736	147	40	olumoh	olumoh	PROPN
ijtc-1736	147	41	and	and	CCONJ
ijtc-1736	147	42	sanni	sanni	PROPN
ijtc-1736	147	43	948	948	NUM
ijtc-1736	147	44	|	|	NOUN
ijtc-1736	147	45	ilomata	ilomata	PROPN
ijtc-1736	147	46	international	international	ADJ
ijtc-1736	147	47	journal	journal	NOUN
ijtc-1736	147	48	of	of	ADP
ijtc-1736	147	49	tax	tax	PROPN
ijtc-1736	147	50	&	&	CCONJ
ijtc-1736	147	51	accounting	accounting	PROPN
ijtc-1736	147	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	147	53	management	management	NOUN
ijtc-1736	147	54	in	in	ADP
ijtc-1736	147	55	the	the	DET
ijtc-1736	147	56	sir	sir	NOUN
ijtc-1736	147	57	's	's	PART
ijtc-1736	147	58	offices	office	NOUN
ijtc-1736	147	59	across	across	ADP
ijtc-1736	147	60	southwest	southwest	PROPN
ijtc-1736	147	61	nigeria	nigeria	PROPN
ijtc-1736	147	62	.	.	PUNCT
ijtc-1736	148	1	a	a	DET
ijtc-1736	148	2	total	total	ADJ
ijtc-1736	148	3	sample	sample	NOUN
ijtc-1736	148	4	size	size	NOUN
ijtc-1736	148	5	of	of	ADP
ijtc-1736	148	6	383	383	NUM
ijtc-1736	148	7	management	management	NOUN
ijtc-1736	148	8	personnel	personnel	NOUN
ijtc-1736	148	9	across	across	ADP
ijtc-1736	148	10	various	various	ADJ
ijtc-1736	148	11	sirs	sir	NOUN
ijtc-1736	148	12	offices	office	NOUN
ijtc-1736	148	13	in	in	ADP
ijtc-1736	148	14	south	south	NOUN
ijtc-1736	148	15	-	-	PUNCT
ijtc-1736	148	16	west	west	PROPN
ijtc-1736	148	17	,	,	PUNCT
ijtc-1736	148	18	nigeria	nigeria	PROPN
ijtc-1736	148	19	was	be	AUX
ijtc-1736	148	20	targeted	target	VERB
ijtc-1736	148	21	,	,	PUNCT
ijtc-1736	148	22	with	with	ADP
ijtc-1736	148	23	questionnaires	questionnaire	NOUN
ijtc-1736	148	24	designed	design	VERB
ijtc-1736	148	25	to	to	PART
ijtc-1736	148	26	gather	gather	VERB
ijtc-1736	148	27	information	information	NOUN
ijtc-1736	148	28	on	on	ADP
ijtc-1736	148	29	tax	tax	NOUN
ijtc-1736	148	30	audit	audit	NOUN
ijtc-1736	148	31	management	management	NOUN
ijtc-1736	148	32	,	,	PUNCT
ijtc-1736	148	33	technology	technology	NOUN
ijtc-1736	148	34	integration	integration	NOUN
ijtc-1736	148	35	,	,	PUNCT
ijtc-1736	148	36	and	and	CCONJ
ijtc-1736	148	37	organizational	organizational	ADJ
ijtc-1736	148	38	performance	performance	NOUN
ijtc-1736	148	39	.	.	PUNCT
ijtc-1736	149	1	the	the	DET
ijtc-1736	149	2	study	study	NOUN
ijtc-1736	149	3	employed	employ	VERB
ijtc-1736	149	4	both	both	CCONJ
ijtc-1736	149	5	descriptive	descriptive	ADJ
ijtc-1736	149	6	and	and	CCONJ
ijtc-1736	149	7	inferential	inferential	ADJ
ijtc-1736	149	8	statistical	statistical	ADJ
ijtc-1736	149	9	techniques	technique	NOUN
ijtc-1736	149	10	for	for	ADP
ijtc-1736	149	11	data	datum	NOUN
ijtc-1736	149	12	analysis	analysis	NOUN
ijtc-1736	149	13	.	.	PUNCT
ijtc-1736	150	1	descriptive	descriptive	ADJ
ijtc-1736	150	2	statistics	statistic	NOUN
ijtc-1736	150	3	were	be	AUX
ijtc-1736	150	4	used	use	VERB
ijtc-1736	150	5	to	to	PART
ijtc-1736	150	6	summarize	summarize	VERB
ijtc-1736	150	7	the	the	DET
ijtc-1736	150	8	data	datum	NOUN
ijtc-1736	150	9	,	,	PUNCT
ijtc-1736	150	10	including	include	VERB
ijtc-1736	150	11	measures	measure	NOUN
ijtc-1736	150	12	such	such	ADJ
ijtc-1736	150	13	as	as	ADP
ijtc-1736	150	14	mean	mean	ADJ
ijtc-1736	150	15	,	,	PUNCT
ijtc-1736	150	16	standard	standard	ADJ
ijtc-1736	150	17	deviation	deviation	NOUN
ijtc-1736	150	18	,	,	PUNCT
ijtc-1736	150	19	as	as	ADV
ijtc-1736	150	20	well	well	ADV
ijtc-1736	150	21	as	as	ADP
ijtc-1736	150	22	skewness	skewness	NOUN
ijtc-1736	150	23	and	and	CCONJ
ijtc-1736	150	24	kurtosis	kurtosis	NOUN
ijtc-1736	150	25	to	to	PART
ijtc-1736	150	26	assess	assess	VERB
ijtc-1736	150	27	the	the	DET
ijtc-1736	150	28	normality	normality	NOUN
ijtc-1736	150	29	of	of	ADP
ijtc-1736	150	30	the	the	DET
ijtc-1736	150	31	distribution	distribution	NOUN
ijtc-1736	150	32	.	.	PUNCT
ijtc-1736	151	1	this	this	DET
ijtc-1736	151	2	research	research	NOUN
ijtc-1736	151	3	employs	employ	VERB
ijtc-1736	151	4	the	the	DET
ijtc-1736	151	5	partial	partial	ADJ
ijtc-1736	151	6	least	least	ADJ
ijtc-1736	151	7	squares	square	NOUN
ijtc-1736	151	8	structural	structural	ADJ
ijtc-1736	151	9	equation	equation	NOUN
ijtc-1736	151	10	modeling	modeling	NOUN
ijtc-1736	151	11	(	(	PUNCT
ijtc-1736	151	12	pls	pls	NOUN
ijtc-1736	151	13	-	-	PUNCT
ijtc-1736	151	14	sem	sem	NOUN
ijtc-1736	151	15	)	)	PUNCT
ijtc-1736	151	16	technique	technique	NOUN
ijtc-1736	151	17	to	to	PART
ijtc-1736	151	18	analyze	analyze	VERB
ijtc-1736	151	19	the	the	DET
ijtc-1736	151	20	relationship	relationship	NOUN
ijtc-1736	151	21	between	between	ADP
ijtc-1736	151	22	tax	tax	NOUN
ijtc-1736	151	23	audit	audit	NOUN
ijtc-1736	151	24	management	management	NOUN
ijtc-1736	151	25	,	,	PUNCT
ijtc-1736	151	26	technology	technology	NOUN
ijtc-1736	151	27	integration	integration	NOUN
ijtc-1736	151	28	,	,	PUNCT
ijtc-1736	151	29	and	and	CCONJ
ijtc-1736	151	30	the	the	DET
ijtc-1736	151	31	performance	performance	NOUN
ijtc-1736	151	32	of	of	ADP
ijtc-1736	151	33	the	the	DET
ijtc-1736	151	34	state	state	NOUN
ijtc-1736	151	35	internal	internal	PROPN
ijtc-1736	151	36	revenue	revenue	NOUN
ijtc-1736	151	37	service	service	NOUN
ijtc-1736	151	38	(	(	PUNCT
ijtc-1736	151	39	sirs	sir	NOUN
ijtc-1736	151	40	)	)	PUNCT
ijtc-1736	151	41	in	in	ADP
ijtc-1736	151	42	southwest	southwest	PROPN
ijtc-1736	151	43	nigeria	nigeria	PROPN
ijtc-1736	151	44	.	.	PUNCT
ijtc-1736	152	1	pls	pls	INTJ
ijtc-1736	152	2	-	-	PUNCT
ijtc-1736	152	3	sem	sem	PROPN
ijtc-1736	152	4	is	be	AUX
ijtc-1736	152	5	chosen	choose	VERB
ijtc-1736	152	6	and	and	CCONJ
ijtc-1736	152	7	justified	justify	VERB
ijtc-1736	152	8	based	base	VERB
ijtc-1736	152	9	on	on	ADP
ijtc-1736	152	10	its	its	PRON
ijtc-1736	152	11	effectiveness	effectiveness	NOUN
ijtc-1736	152	12	in	in	ADP
ijtc-1736	152	13	handling	handle	VERB
ijtc-1736	152	14	complex	complex	ADJ
ijtc-1736	152	15	relationships	relationship	NOUN
ijtc-1736	152	16	between	between	ADP
ijtc-1736	152	17	multiple	multiple	ADJ
ijtc-1736	152	18	variables	variable	NOUN
ijtc-1736	152	19	and	and	CCONJ
ijtc-1736	152	20	its	its	PRON
ijtc-1736	152	21	suitability	suitability	NOUN
ijtc-1736	152	22	for	for	ADP
ijtc-1736	152	23	exploratory	exploratory	ADJ
ijtc-1736	152	24	research	research	NOUN
ijtc-1736	152	25	.	.	PUNCT
ijtc-1736	153	1	the	the	DET
ijtc-1736	153	2	research	research	NOUN
ijtc-1736	153	3	instruments	instrument	NOUN
ijtc-1736	153	4	were	be	AUX
ijtc-1736	153	5	evaluated	evaluate	VERB
ijtc-1736	153	6	using	use	VERB
ijtc-1736	153	7	the	the	DET
ijtc-1736	153	8	measurement	measurement	NOUN
ijtc-1736	153	9	model	model	NOUN
ijtc-1736	153	10	based	base	VERB
ijtc-1736	153	11	on	on	ADP
ijtc-1736	153	12	the	the	DET
ijtc-1736	153	13	basic	basic	ADJ
ijtc-1736	153	14	partial	partial	ADJ
ijtc-1736	153	15	least	least	ADJ
ijtc-1736	153	16	squares	square	NOUN
ijtc-1736	153	17	(	(	PUNCT
ijtc-1736	153	18	pls	pls	INTJ
ijtc-1736	153	19	)	)	PUNCT
ijtc-1736	153	20	algorithm	algorithm	NOUN
ijtc-1736	153	21	,	,	PUNCT
ijtc-1736	153	22	with	with	ADP
ijtc-1736	153	23	a	a	DET
ijtc-1736	153	24	focus	focus	NOUN
ijtc-1736	153	25	on	on	ADP
ijtc-1736	153	26	established	establish	VERB
ijtc-1736	153	27	quality	quality	NOUN
ijtc-1736	153	28	assessment	assessment	NOUN
ijtc-1736	153	29	criteria	criterion	NOUN
ijtc-1736	153	30	.	.	PUNCT
ijtc-1736	154	1	reliability	reliability	NOUN
ijtc-1736	154	2	was	be	AUX
ijtc-1736	154	3	assessed	assess	VERB
ijtc-1736	154	4	through	through	ADP
ijtc-1736	154	5	cronbach	cronbach	NOUN
ijtc-1736	154	6	’s	’s	PART
ijtc-1736	154	7	alpha	alpha	NOUN
ijtc-1736	154	8	and	and	CCONJ
ijtc-1736	154	9	composite	composite	ADJ
ijtc-1736	154	10	reliability	reliability	NOUN
ijtc-1736	154	11	to	to	PART
ijtc-1736	154	12	ensure	ensure	VERB
ijtc-1736	154	13	internal	internal	ADJ
ijtc-1736	154	14	consistency	consistency	NOUN
ijtc-1736	154	15	of	of	ADP
ijtc-1736	154	16	the	the	DET
ijtc-1736	154	17	constructs	construct	NOUN
ijtc-1736	154	18	.	.	PUNCT
ijtc-1736	155	1	validity	validity	NOUN
ijtc-1736	155	2	was	be	AUX
ijtc-1736	155	3	further	far	ADV
ijtc-1736	155	4	examined	examine	VERB
ijtc-1736	155	5	using	use	VERB
ijtc-1736	155	6	the	the	DET
ijtc-1736	155	7	average	average	ADJ
ijtc-1736	155	8	variance	variance	NOUN
ijtc-1736	155	9	extracted	extract	VERB
ijtc-1736	155	10	(	(	PUNCT
ijtc-1736	155	11	ave	ave	NOUN
ijtc-1736	155	12	)	)	PUNCT
ijtc-1736	155	13	for	for	ADP
ijtc-1736	155	14	convergent	convergent	NOUN
ijtc-1736	155	15	validity	validity	NOUN
ijtc-1736	155	16	,	,	PUNCT
ijtc-1736	155	17	while	while	SCONJ
ijtc-1736	155	18	discriminant	discriminant	ADJ
ijtc-1736	155	19	validity	validity	NOUN
ijtc-1736	155	20	was	be	AUX
ijtc-1736	155	21	assessed	assess	VERB
ijtc-1736	155	22	using	use	VERB
ijtc-1736	155	23	both	both	CCONJ
ijtc-1736	155	24	the	the	DET
ijtc-1736	155	25	fornell	fornell	ADJ
ijtc-1736	155	26	-	-	PUNCT
ijtc-1736	155	27	larcker	larcker	NOUN
ijtc-1736	155	28	criterion	criterion	NOUN
ijtc-1736	155	29	and	and	CCONJ
ijtc-1736	155	30	cross	cross	ADJ
ijtc-1736	155	31	-	-	ADJ
ijtc-1736	155	32	loading	loading	ADJ
ijtc-1736	155	33	analysis	analysis	NOUN
ijtc-1736	155	34	to	to	PART
ijtc-1736	155	35	verify	verify	VERB
ijtc-1736	155	36	that	that	SCONJ
ijtc-1736	155	37	each	each	DET
ijtc-1736	155	38	construct	construct	NOUN
ijtc-1736	155	39	was	be	AUX
ijtc-1736	155	40	distinct	distinct	ADJ
ijtc-1736	155	41	from	from	ADP
ijtc-1736	155	42	the	the	DET
ijtc-1736	155	43	others	other	NOUN
ijtc-1736	155	44	.	.	PUNCT
ijtc-1736	156	1	to	to	PART
ijtc-1736	156	2	test	test	VERB
ijtc-1736	156	3	the	the	DET
ijtc-1736	156	4	study	study	NOUN
ijtc-1736	156	5	's	's	PART
ijtc-1736	156	6	hypotheses	hypothesis	NOUN
ijtc-1736	156	7	,	,	PUNCT
ijtc-1736	156	8	the	the	DET
ijtc-1736	156	9	structural	structural	ADJ
ijtc-1736	156	10	equation	equation	NOUN
ijtc-1736	156	11	model	model	NOUN
ijtc-1736	156	12	(	(	PUNCT
ijtc-1736	156	13	sem	sem	NOUN
ijtc-1736	156	14	)	)	PUNCT
ijtc-1736	156	15	was	be	AUX
ijtc-1736	156	16	evaluated	evaluate	VERB
ijtc-1736	156	17	using	use	VERB
ijtc-1736	156	18	bootstrapping	bootstrappe	VERB
ijtc-1736	156	19	procedures	procedure	NOUN
ijtc-1736	156	20	within	within	ADP
ijtc-1736	156	21	the	the	DET
ijtc-1736	156	22	pls	pls	ADJ
ijtc-1736	156	23	-	-	PUNCT
ijtc-1736	156	24	sem	sem	NOUN
ijtc-1736	156	25	framework	framework	NOUN
ijtc-1736	156	26	,	,	PUNCT
ijtc-1736	156	27	implemented	implement	VERB
ijtc-1736	156	28	via	via	ADP
ijtc-1736	156	29	smartpls	smartpls	PROPN
ijtc-1736	156	30	software	software	NOUN
ijtc-1736	156	31	(	(	PUNCT
ijtc-1736	156	32	version	version	NOUN
ijtc-1736	156	33	4.1.1.2	4.1.1.2	NUM
ijtc-1736	156	34	)	)	PUNCT
ijtc-1736	156	35	.	.	PUNCT
ijtc-1736	157	1	the	the	DET
ijtc-1736	157	2	data	datum	NOUN
ijtc-1736	157	3	was	be	AUX
ijtc-1736	157	4	analyzed	analyze	VERB
ijtc-1736	157	5	using	use	VERB
ijtc-1736	157	6	the	the	DET
ijtc-1736	157	7	smartpls4	smartpls4	NOUN
ijtc-1736	157	8	software	software	NOUN
ijtc-1736	157	9	to	to	PART
ijtc-1736	157	10	test	test	VERB
ijtc-1736	157	11	the	the	DET
ijtc-1736	157	12	hypothesized	hypothesized	ADJ
ijtc-1736	157	13	relationships	relationship	NOUN
ijtc-1736	157	14	between	between	ADP
ijtc-1736	157	15	the	the	DET
ijtc-1736	157	16	variables	variable	NOUN
ijtc-1736	157	17	.	.	PUNCT
ijtc-1736	158	1	figure	figure	NOUN
ijtc-1736	158	2	1	1	NUM
ijtc-1736	158	3	.	.	PUNCT
ijtc-1736	158	4	sample	sample	NOUN
ijtc-1736	158	5	size	size	NOUN
ijtc-1736	158	6	is	be	AUX
ijtc-1736	158	7	calculated	calculate	VERB
ijtc-1736	158	8	using	use	VERB
ijtc-1736	158	9	taro	taro	NOUN
ijtc-1736	158	10	yamane	yamane	PROPN
ijtc-1736	158	11	’s	’s	PART
ijtc-1736	158	12	formula	formula	NOUN
ijtc-1736	158	13	:	:	PUNCT
ijtc-1736	158	14	n	n	CCONJ
ijtc-1736	158	15	=	=	PUNCT
ijtc-1736	158	16	n/(1+n(e)2	n/(1+n(e)2	PROPN
ijtc-1736	158	17	)	)	PUNCT
ijtc-1736	158	18	where	where	SCONJ
ijtc-1736	158	19	n	n	NOUN
ijtc-1736	158	20	=	=	SYM
ijtc-1736	158	21	sample	sample	NOUN
ijtc-1736	158	22	size	size	NOUN
ijtc-1736	158	23	,	,	PUNCT
ijtc-1736	158	24	n	n	NOUN
ijtc-1736	158	25	=	=	NOUN
ijtc-1736	158	26	population	population	NOUN
ijtc-1736	158	27	,	,	PUNCT
ijtc-1736	158	28	e	e	NOUN
ijtc-1736	158	29	=	=	NOUN
ijtc-1736	158	30	error	error	NOUN
ijtc-1736	158	31	limit	limit	NOUN
ijtc-1736	158	32	(	(	PUNCT
ijtc-1736	158	33	0.05	0.05	NUM
ijtc-1736	158	34	)	)	PUNCT
ijtc-1736	158	35	,	,	PUNCT
ijtc-1736	158	36	n=	n=	ADJ
ijtc-1736	158	37	8771/	8771/	NUM
ijtc-1736	158	38	(	(	PUNCT
ijtc-1736	158	39	1	1	NUM
ijtc-1736	158	40	+	+	CCONJ
ijtc-1736	158	41	8771(0.05)2	8771(0.05)2	NUM
ijtc-1736	158	42	)	)	PUNCT
ijtc-1736	158	43	=	=	SYM
ijtc-1736	158	44	383	383	NUM
ijtc-1736	158	45	.	.	PUNCT
ijtc-1736	159	1	table	table	NOUN
ijtc-1736	159	2	1	1	NUM
ijtc-1736	159	3	.	.	PUNCT
ijtc-1736	160	1	distribution	distribution	NOUN
ijtc-1736	160	2	of	of	ADP
ijtc-1736	160	3	sample	sample	NOUN
ijtc-1736	160	4	size	size	NOUN
ijtc-1736	160	5	of	of	ADP
ijtc-1736	160	6	383	383	NUM
ijtc-1736	160	7	to	to	PART
ijtc-1736	160	8	target	target	VERB
ijtc-1736	160	9	respondents	respondent	NOUN
ijtc-1736	160	10	in	in	ADP
ijtc-1736	160	11	the	the	DET
ijtc-1736	160	12	regions	region	NOUN
ijtc-1736	160	13	s	s	PART
ijtc-1736	160	14	/	/	SYM
ijtc-1736	160	15	n	n	CCONJ
ijtc-1736	160	16	states	state	VERB
ijtc-1736	160	17	population	population	NOUN
ijtc-1736	160	18	size	size	NOUN
ijtc-1736	160	19	of	of	ADP
ijtc-1736	160	20	management	management	NOUN
ijtc-1736	160	21	employees	employee	NOUN
ijtc-1736	160	22	proportion	proportion	NOUN
ijtc-1736	160	23	of	of	ADP
ijtc-1736	160	24	sample	sample	NOUN
ijtc-1736	160	25	size	size	NOUN
ijtc-1736	160	26	about	about	ADP
ijtc-1736	160	27	sampling	sample	VERB
ijtc-1736	160	28	frame	frame	NOUN
ijtc-1736	160	29	sample	sample	NOUN
ijtc-1736	160	30	size	size	NOUN
ijtc-1736	160	31	1	1	NUM
ijtc-1736	160	32	lagos	lago	NOUN
ijtc-1736	160	33	4,879	4,879	NUM
ijtc-1736	160	34	(	(	PUNCT
ijtc-1736	160	35	4,879x383)/	4,879x383)/	NUM
ijtc-1736	160	36	8,771	8,771	NUM
ijtc-1736	160	37	213	213	NUM
ijtc-1736	160	38	2	2	NUM
ijtc-1736	160	39	ogun	ogun	NOUN
ijtc-1736	160	40	1,728	1,728	NUM
ijtc-1736	160	41	(	(	PUNCT
ijtc-1736	160	42	1,728x383)/	1,728x383)/	NUM
ijtc-1736	160	43	8,771	8,771	NUM
ijtc-1736	160	44	76	76	NUM
ijtc-1736	160	45	3	3	NUM
ijtc-1736	160	46	oyo	oyo	NOUN
ijtc-1736	160	47	1,535	1,535	NUM
ijtc-1736	160	48	(	(	PUNCT
ijtc-1736	160	49	1,535x383)/	1,535x383)/	NUM
ijtc-1736	160	50	8,771	8,771	NUM
ijtc-1736	160	51	67	67	NUM
ijtc-1736	160	52	4	4	NUM
ijtc-1736	160	53	osun	osun	PROPN
ijtc-1736	160	54	528	528	NUM
ijtc-1736	160	55	(	(	PUNCT
ijtc-1736	160	56	528x383)/	528x383)/	NUM
ijtc-1736	160	57	8,771	8,771	NUM
ijtc-1736	160	58	23	23	NUM
ijtc-1736	160	59	5	5	NUM
ijtc-1736	160	60	ondo	ondo	NOUN
ijtc-1736	160	61	285	285	NUM
ijtc-1736	160	62	(	(	PUNCT
ijtc-1736	160	63	285x383)/	285x383)/	NUM
ijtc-1736	160	64	8,771	8,771	NUM
ijtc-1736	160	65	13	13	NUM
ijtc-1736	160	66	6	6	NUM
ijtc-1736	160	67	ekiti	ekiti	NOUN
ijtc-1736	160	68	324	324	NUM
ijtc-1736	160	69	(	(	PUNCT
ijtc-1736	160	70	324x383)/	324x383)/	NUM
ijtc-1736	160	71	8,771	8,771	NUM
ijtc-1736	160	72	4	4	NUM
ijtc-1736	160	73	total	total	NOUN
ijtc-1736	160	74	8,771	8,771	NUM
ijtc-1736	160	75	383	383	NUM
ijtc-1736	160	76	source	source	NOUN
ijtc-1736	160	77	:	:	PUNCT
ijtc-1736	160	78	author	author	NOUN
ijtc-1736	160	79	’s	’s	PART
ijtc-1736	160	80	compilation	compilation	NOUN
ijtc-1736	160	81	,	,	PUNCT
ijtc-1736	160	82	2024	2024	NUM
ijtc-1736	160	83	from	from	ADP
ijtc-1736	160	84	the	the	DET
ijtc-1736	160	85	website	website	NOUN
ijtc-1736	160	86	database	database	NOUN
ijtc-1736	160	87	of	of	ADP
ijtc-1736	160	88	the	the	DET
ijtc-1736	160	89	irs	irs	PROPN
ijtc-1736	160	90	of	of	ADP
ijtc-1736	160	91	each	each	DET
ijtc-1736	160	92	state	state	NOUN
ijtc-1736	160	93	.	.	PUNCT
ijtc-1736	161	1	table	table	NOUN
ijtc-1736	161	2	1	1	NUM
ijtc-1736	161	3	presents	present	VERB
ijtc-1736	161	4	the	the	DET
ijtc-1736	161	5	population	population	NOUN
ijtc-1736	161	6	and	and	CCONJ
ijtc-1736	161	7	sample	sample	NOUN
ijtc-1736	161	8	size	size	NOUN
ijtc-1736	161	9	distribution	distribution	NOUN
ijtc-1736	161	10	for	for	ADP
ijtc-1736	161	11	management	management	NOUN
ijtc-1736	161	12	personnel	personnel	NOUN
ijtc-1736	161	13	across	across	ADP
ijtc-1736	161	14	the	the	DET
ijtc-1736	161	15	state	state	NOUN
ijtc-1736	161	16	internal	internal	PROPN
ijtc-1736	161	17	revenue	revenue	NOUN
ijtc-1736	161	18	services	service	NOUN
ijtc-1736	161	19	(	(	PUNCT
ijtc-1736	161	20	sirs	sir	NOUN
ijtc-1736	161	21	)	)	PUNCT
ijtc-1736	161	22	in	in	ADP
ijtc-1736	161	23	the	the	DET
ijtc-1736	161	24	six	six	NUM
ijtc-1736	161	25	southwestern	southwestern	ADJ
ijtc-1736	161	26	states	state	NOUN
ijtc-1736	161	27	of	of	ADP
ijtc-1736	161	28	nigeria	nigeria	PROPN
ijtc-1736	161	29	.	.	PUNCT
ijtc-1736	162	1	the	the	DET
ijtc-1736	162	2	total	total	ADJ
ijtc-1736	162	3	population	population	NOUN
ijtc-1736	162	4	of	of	ADP
ijtc-1736	162	5	management	management	NOUN
ijtc-1736	162	6	employees	employee	NOUN
ijtc-1736	162	7	across	across	ADP
ijtc-1736	162	8	the	the	DET
ijtc-1736	162	9	states	state	NOUN
ijtc-1736	162	10	is	be	AUX
ijtc-1736	162	11	8,771	8,771	NUM
ijtc-1736	162	12	,	,	PUNCT
ijtc-1736	162	13	with	with	ADP
ijtc-1736	162	14	a	a	DET
ijtc-1736	162	15	calculated	calculate	VERB
ijtc-1736	162	16	sample	sample	NOUN
ijtc-1736	162	17	size	size	NOUN
ijtc-1736	162	18	of	of	ADP
ijtc-1736	162	19	383	383	NUM
ijtc-1736	162	20	based	base	VERB
ijtc-1736	162	21	on	on	ADP
ijtc-1736	162	22	taro	taro	NOUN
ijtc-1736	162	23	yamane	yamane	PROPN
ijtc-1736	162	24	’s	’s	PART
ijtc-1736	162	25	formula	formula	NOUN
ijtc-1736	162	26	.	.	PUNCT
ijtc-1736	163	1	the	the	DET
ijtc-1736	163	2	sample	sample	NOUN
ijtc-1736	163	3	size	size	NOUN
ijtc-1736	163	4	was	be	AUX
ijtc-1736	163	5	proportionally	proportionally	ADV
ijtc-1736	163	6	allocated	allocate	VERB
ijtc-1736	163	7	to	to	ADP
ijtc-1736	163	8	each	each	DET
ijtc-1736	163	9	state	state	NOUN
ijtc-1736	163	10	according	accord	VERB
ijtc-1736	163	11	to	to	ADP
ijtc-1736	163	12	its	its	PRON
ijtc-1736	163	13	share	share	NOUN
ijtc-1736	163	14	of	of	ADP
ijtc-1736	163	15	the	the	DET
ijtc-1736	163	16	total	total	ADJ
ijtc-1736	163	17	population	population	NOUN
ijtc-1736	163	18	.	.	PUNCT
ijtc-1736	164	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	164	2	tax	tax	NOUN
ijtc-1736	164	3	audit	audit	NOUN
ijtc-1736	164	4	management	management	NOUN
ijtc-1736	164	5	,	,	PUNCT
ijtc-1736	164	6	technology	technology	NOUN
ijtc-1736	164	7	integration	integration	NOUN
ijtc-1736	164	8	and	and	CCONJ
ijtc-1736	164	9	performance	performance	NOUN
ijtc-1736	164	10	of	of	ADP
ijtc-1736	164	11	state	state	NOUN
ijtc-1736	164	12	internal	internal	ADJ
ijtc-1736	164	13	revenue	revenue	NOUN
ijtc-1736	164	14	service	service	NOUN
ijtc-1736	164	15	in	in	ADP
ijtc-1736	164	16	southwest	southwest	PROPN
ijtc-1736	164	17	,	,	PUNCT
ijtc-1736	164	18	nigeria	nigeria	PROPN
ijtc-1736	164	19	olumoh	olumoh	PROPN
ijtc-1736	164	20	and	and	CCONJ
ijtc-1736	164	21	sanni	sanni	PROPN
ijtc-1736	164	22	949	949	NUM
ijtc-1736	165	1	|	|	CCONJ
ijtc-1736	165	2	ilomata	ilomata	PROPN
ijtc-1736	165	3	international	international	ADJ
ijtc-1736	165	4	journal	journal	NOUN
ijtc-1736	165	5	of	of	ADP
ijtc-1736	165	6	tax	tax	PROPN
ijtc-1736	165	7	&	&	CCONJ
ijtc-1736	165	8	accounting	accounting	PROPN
ijtc-1736	165	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1736	165	10	the	the	DET
ijtc-1736	165	11	study	study	NOUN
ijtc-1736	165	12	employed	employ	VERB
ijtc-1736	165	13	proportionate	proportionate	ADV
ijtc-1736	165	14	stratified	stratify	VERB
ijtc-1736	165	15	random	random	ADJ
ijtc-1736	165	16	sampling	sampling	NOUN
ijtc-1736	165	17	,	,	PUNCT
ijtc-1736	165	18	a	a	DET
ijtc-1736	165	19	technique	technique	NOUN
ijtc-1736	165	20	in	in	ADP
ijtc-1736	165	21	which	which	PRON
ijtc-1736	165	22	the	the	DET
ijtc-1736	165	23	population	population	NOUN
ijtc-1736	165	24	was	be	AUX
ijtc-1736	165	25	first	first	ADV
ijtc-1736	165	26	divided	divide	VERB
ijtc-1736	165	27	into	into	ADP
ijtc-1736	165	28	six	six	NUM
ijtc-1736	165	29	distinct	distinct	ADJ
ijtc-1736	165	30	strata	strata	NOUN
ijtc-1736	165	31	based	base	VERB
ijtc-1736	165	32	on	on	ADP
ijtc-1736	165	33	states	state	NOUN
ijtc-1736	165	34	(	(	PUNCT
ijtc-1736	165	35	lagos	lagos	NOUN
ijtc-1736	165	36	,	,	PUNCT
ijtc-1736	165	37	ogun	ogun	PROPN
ijtc-1736	165	38	,	,	PUNCT
ijtc-1736	165	39	oyo	oyo	NOUN
ijtc-1736	165	40	,	,	PUNCT
ijtc-1736	165	41	osun	osun	NOUN
ijtc-1736	165	42	,	,	PUNCT
ijtc-1736	165	43	ondo	ondo	NOUN
ijtc-1736	165	44	,	,	PUNCT
ijtc-1736	165	45	and	and	CCONJ
ijtc-1736	165	46	ekiti	ekiti	ADJ
ijtc-1736	165	47	)	)	PUNCT
ijtc-1736	165	48	,	,	PUNCT
ijtc-1736	165	49	and	and	CCONJ
ijtc-1736	165	50	a	a	DET
ijtc-1736	165	51	proportional	proportional	ADJ
ijtc-1736	165	52	sample	sample	NOUN
ijtc-1736	165	53	was	be	AUX
ijtc-1736	165	54	allocated	allocate	VERB
ijtc-1736	165	55	to	to	ADP
ijtc-1736	165	56	each	each	DET
ijtc-1736	165	57	state	state	NOUN
ijtc-1736	165	58	according	accord	VERB
ijtc-1736	165	59	to	to	ADP
ijtc-1736	165	60	its	its	PRON
ijtc-1736	165	61	share	share	NOUN
ijtc-1736	165	62	of	of	ADP
ijtc-1736	165	63	the	the	DET
ijtc-1736	165	64	total	total	ADJ
ijtc-1736	165	65	population	population	NOUN
ijtc-1736	165	66	of	of	ADP
ijtc-1736	165	67	8,771	8,771	NUM
ijtc-1736	165	68	management	management	NOUN
ijtc-1736	165	69	employees	employee	NOUN
ijtc-1736	165	70	.	.	PUNCT
ijtc-1736	166	1	the	the	DET
ijtc-1736	166	2	final	final	ADJ
ijtc-1736	166	3	sample	sample	NOUN
ijtc-1736	166	4	size	size	NOUN
ijtc-1736	166	5	of	of	ADP
ijtc-1736	166	6	383	383	NUM
ijtc-1736	166	7	was	be	AUX
ijtc-1736	166	8	determined	determine	VERB
ijtc-1736	166	9	using	use	VERB
ijtc-1736	166	10	taro	taro	NOUN
ijtc-1736	166	11	yamane	yamane	PROPN
ijtc-1736	166	12	’s	’s	PART
ijtc-1736	166	13	formula	formula	NOUN
ijtc-1736	166	14	and	and	CCONJ
ijtc-1736	166	15	distributed	distribute	VERB
ijtc-1736	166	16	proportionately	proportionately	ADV
ijtc-1736	166	17	across	across	ADP
ijtc-1736	166	18	the	the	DET
ijtc-1736	166	19	states	state	NOUN
ijtc-1736	166	20	to	to	PART
ijtc-1736	166	21	reflect	reflect	VERB
ijtc-1736	166	22	their	their	PRON
ijtc-1736	166	23	population	population	NOUN
ijtc-1736	166	24	sizes	size	NOUN
ijtc-1736	166	25	.	.	PUNCT
ijtc-1736	167	1	although	although	SCONJ
ijtc-1736	167	2	random	random	ADJ
ijtc-1736	167	3	selection	selection	NOUN
ijtc-1736	167	4	within	within	ADP
ijtc-1736	167	5	each	each	DET
ijtc-1736	167	6	stratum	stratum	NOUN
ijtc-1736	167	7	was	be	AUX
ijtc-1736	167	8	not	not	PART
ijtc-1736	167	9	explicitly	explicitly	ADV
ijtc-1736	167	10	stated	state	VERB
ijtc-1736	167	11	,	,	PUNCT
ijtc-1736	167	12	it	it	PRON
ijtc-1736	167	13	is	be	AUX
ijtc-1736	167	14	typically	typically	ADV
ijtc-1736	167	15	inherent	inherent	ADJ
ijtc-1736	167	16	in	in	ADP
ijtc-1736	167	17	stratified	stratified	ADJ
ijtc-1736	167	18	sampling	sample	VERB
ijtc-1736	167	19	designs	design	NOUN
ijtc-1736	167	20	.	.	PUNCT
ijtc-1736	168	1	this	this	DET
ijtc-1736	168	2	method	method	NOUN
ijtc-1736	168	3	ensures	ensure	VERB
ijtc-1736	168	4	that	that	SCONJ
ijtc-1736	168	5	each	each	DET
ijtc-1736	168	6	state	state	NOUN
ijtc-1736	168	7	's	's	PART
ijtc-1736	168	8	internal	internal	ADJ
ijtc-1736	168	9	revenue	revenue	NOUN
ijtc-1736	168	10	service	service	NOUN
ijtc-1736	168	11	is	be	AUX
ijtc-1736	168	12	adequately	adequately	ADV
ijtc-1736	168	13	represented	represent	VERB
ijtc-1736	168	14	,	,	PUNCT
ijtc-1736	168	15	thereby	thereby	ADV
ijtc-1736	168	16	enhancing	enhance	VERB
ijtc-1736	168	17	the	the	DET
ijtc-1736	168	18	balance	balance	NOUN
ijtc-1736	168	19	,	,	PUNCT
ijtc-1736	168	20	representativeness	representativeness	ADJ
ijtc-1736	168	21	,	,	PUNCT
ijtc-1736	168	22	and	and	CCONJ
ijtc-1736	168	23	generalizability	generalizability	NOUN
ijtc-1736	168	24	of	of	ADP
ijtc-1736	168	25	the	the	DET
ijtc-1736	168	26	study	study	NOUN
ijtc-1736	168	27	’s	’s	PART
ijtc-1736	168	28	findings	finding	NOUN
ijtc-1736	168	29	across	across	ADP
ijtc-1736	168	30	the	the	DET
ijtc-1736	168	31	southwestern	southwestern	ADJ
ijtc-1736	168	32	region	region	NOUN
ijtc-1736	168	33	of	of	ADP
ijtc-1736	168	34	nigeria	nigeria	PROPN
ijtc-1736	168	35	.	.	PUNCT
ijtc-1736	169	1	measurement	measurement	NOUN
ijtc-1736	169	2	of	of	ADP
ijtc-1736	169	3	variables	variable	NOUN
ijtc-1736	169	4	the	the	DET
ijtc-1736	169	5	independent	independent	ADJ
ijtc-1736	169	6	variable	variable	NOUN
ijtc-1736	169	7	,	,	PUNCT
ijtc-1736	169	8	tax	tax	NOUN
ijtc-1736	169	9	audit	audit	NOUN
ijtc-1736	169	10	management	management	NOUN
ijtc-1736	169	11	,	,	PUNCT
ijtc-1736	169	12	is	be	AUX
ijtc-1736	169	13	measured	measure	VERB
ijtc-1736	169	14	using	use	VERB
ijtc-1736	169	15	the	the	DET
ijtc-1736	169	16	following	follow	VERB
ijtc-1736	169	17	indicators	indicator	NOUN
ijtc-1736	169	18	:	:	PUNCT
ijtc-1736	169	19	clarity	clarity	NOUN
ijtc-1736	169	20	of	of	ADP
ijtc-1736	169	21	the	the	DET
ijtc-1736	169	22	tax	tax	NOUN
ijtc-1736	169	23	audit	audit	NOUN
ijtc-1736	169	24	process	process	NOUN
ijtc-1736	169	25	,	,	PUNCT
ijtc-1736	169	26	efficiency	efficiency	NOUN
ijtc-1736	169	27	of	of	ADP
ijtc-1736	169	28	the	the	DET
ijtc-1736	169	29	tax	tax	NOUN
ijtc-1736	169	30	audit	audit	NOUN
ijtc-1736	169	31	management	management	NOUN
ijtc-1736	169	32	system	system	NOUN
ijtc-1736	169	33	,	,	PUNCT
ijtc-1736	169	34	compliance	compliance	NOUN
ijtc-1736	169	35	of	of	ADP
ijtc-1736	169	36	the	the	DET
ijtc-1736	169	37	audit	audit	NOUN
ijtc-1736	169	38	process	process	NOUN
ijtc-1736	169	39	with	with	ADP
ijtc-1736	169	40	regulatory	regulatory	ADJ
ijtc-1736	169	41	standards	standard	NOUN
ijtc-1736	169	42	,	,	PUNCT
ijtc-1736	169	43	effectiveness	effectiveness	NOUN
ijtc-1736	169	44	of	of	ADP
ijtc-1736	169	45	tax	tax	NOUN
ijtc-1736	169	46	investigation	investigation	NOUN
ijtc-1736	169	47	procedures	procedure	NOUN
ijtc-1736	169	48	,	,	PUNCT
ijtc-1736	169	49	costeffectiveness	costeffectiveness	NOUN
ijtc-1736	169	50	and	and	CCONJ
ijtc-1736	169	51	location	location	NOUN
ijtc-1736	169	52	of	of	ADP
ijtc-1736	169	53	audits	audits	NOUN
ijtc-1736	169	54	,	,	PUNCT
ijtc-1736	169	55	effectiveness	effectiveness	NOUN
ijtc-1736	169	56	of	of	ADP
ijtc-1736	169	57	field	field	NOUN
ijtc-1736	169	58	audits	audits	NOUN
ijtc-1736	169	59	,	,	PUNCT
ijtc-1736	169	60	impact	impact	NOUN
ijtc-1736	169	61	of	of	ADP
ijtc-1736	169	62	back	back	ADJ
ijtc-1736	169	63	duty	duty	NOUN
ijtc-1736	169	64	audits	audits	NOUN
ijtc-1736	169	65	,	,	PUNCT
ijtc-1736	169	66	and	and	CCONJ
ijtc-1736	169	67	effectiveness	effectiveness	NOUN
ijtc-1736	169	68	of	of	ADP
ijtc-1736	169	69	registration	registration	NOUN
ijtc-1736	169	70	audits	audits	NOUN
ijtc-1736	169	71	.	.	PUNCT
ijtc-1736	170	1	the	the	DET
ijtc-1736	170	2	moderating	moderate	VERB
ijtc-1736	170	3	variable	variable	NOUN
ijtc-1736	170	4	,	,	PUNCT
ijtc-1736	170	5	technological	technological	ADJ
ijtc-1736	170	6	integration	integration	NOUN
ijtc-1736	170	7	,	,	PUNCT
ijtc-1736	170	8	is	be	AUX
ijtc-1736	170	9	assessed	assess	VERB
ijtc-1736	170	10	through	through	ADP
ijtc-1736	170	11	indicators	indicator	NOUN
ijtc-1736	170	12	such	such	ADJ
ijtc-1736	170	13	as	as	ADP
ijtc-1736	170	14	integration	integration	NOUN
ijtc-1736	170	15	of	of	ADP
ijtc-1736	170	16	tax	tax	NOUN
ijtc-1736	170	17	data	datum	NOUN
ijtc-1736	170	18	systems	system	NOUN
ijtc-1736	170	19	,	,	PUNCT
ijtc-1736	170	20	availability	availability	NOUN
ijtc-1736	170	21	of	of	ADP
ijtc-1736	170	22	online	online	ADJ
ijtc-1736	170	23	tax	tax	NOUN
ijtc-1736	170	24	services	service	NOUN
ijtc-1736	170	25	,	,	PUNCT
ijtc-1736	170	26	user	user	NOUN
ijtc-1736	170	27	-	-	PUNCT
ijtc-1736	170	28	friendliness	friendliness	NOUN
ijtc-1736	170	29	of	of	ADP
ijtc-1736	170	30	the	the	DET
ijtc-1736	170	31	e	e	NOUN
ijtc-1736	170	32	-	-	NOUN
ijtc-1736	170	33	tax	tax	NOUN
ijtc-1736	170	34	system	system	NOUN
ijtc-1736	170	35	,	,	PUNCT
ijtc-1736	170	36	use	use	NOUN
ijtc-1736	170	37	of	of	ADP
ijtc-1736	170	38	mobile	mobile	ADJ
ijtc-1736	170	39	technology	technology	NOUN
ijtc-1736	170	40	for	for	ADP
ijtc-1736	170	41	taxpayer	taxpayer	NOUN
ijtc-1736	170	42	outreach	outreach	NOUN
ijtc-1736	170	43	,	,	PUNCT
ijtc-1736	170	44	electronic	electronic	ADJ
ijtc-1736	170	45	document	document	NOUN
ijtc-1736	170	46	management	management	NOUN
ijtc-1736	170	47	practices	practice	NOUN
ijtc-1736	170	48	,	,	PUNCT
ijtc-1736	170	49	adoption	adoption	NOUN
ijtc-1736	170	50	of	of	ADP
ijtc-1736	170	51	financial	financial	ADJ
ijtc-1736	170	52	management	management	NOUN
ijtc-1736	170	53	software	software	NOUN
ijtc-1736	170	54	,	,	PUNCT
ijtc-1736	170	55	accuracy	accuracy	NOUN
ijtc-1736	170	56	ensured	ensure	VERB
ijtc-1736	170	57	by	by	ADP
ijtc-1736	170	58	erp	erp	PROPN
ijtc-1736	170	59	systems	system	NOUN
ijtc-1736	170	60	,	,	PUNCT
ijtc-1736	170	61	and	and	CCONJ
ijtc-1736	170	62	the	the	DET
ijtc-1736	170	63	existence	existence	NOUN
ijtc-1736	170	64	of	of	ADP
ijtc-1736	170	65	a	a	DET
ijtc-1736	170	66	centralized	centralized	ADJ
ijtc-1736	170	67	tax	tax	NOUN
ijtc-1736	170	68	information	information	NOUN
ijtc-1736	170	69	system	system	NOUN
ijtc-1736	170	70	.	.	PUNCT
ijtc-1736	171	1	the	the	DET
ijtc-1736	171	2	dependent	dependent	ADJ
ijtc-1736	171	3	variable	variable	NOUN
ijtc-1736	171	4	,	,	PUNCT
ijtc-1736	171	5	tax	tax	NOUN
ijtc-1736	171	6	revenue	revenue	NOUN
ijtc-1736	171	7	performance	performance	NOUN
ijtc-1736	171	8	,	,	PUNCT
ijtc-1736	171	9	is	be	AUX
ijtc-1736	171	10	measured	measure	VERB
ijtc-1736	171	11	by	by	ADP
ijtc-1736	171	12	improved	improve	VERB
ijtc-1736	171	13	revenue	revenue	NOUN
ijtc-1736	171	14	collection	collection	NOUN
ijtc-1736	171	15	,	,	PUNCT
ijtc-1736	171	16	accountability	accountability	NOUN
ijtc-1736	171	17	in	in	ADP
ijtc-1736	171	18	the	the	DET
ijtc-1736	171	19	utilization	utilization	NOUN
ijtc-1736	171	20	of	of	ADP
ijtc-1736	171	21	tax	tax	NOUN
ijtc-1736	171	22	revenue	revenue	NOUN
ijtc-1736	171	23	,	,	PUNCT
ijtc-1736	171	24	enhancement	enhancement	NOUN
ijtc-1736	171	25	of	of	ADP
ijtc-1736	171	26	voluntary	voluntary	ADJ
ijtc-1736	171	27	compliance	compliance	NOUN
ijtc-1736	171	28	,	,	PUNCT
ijtc-1736	171	29	efficiency	efficiency	NOUN
ijtc-1736	171	30	in	in	ADP
ijtc-1736	171	31	processing	process	VERB
ijtc-1736	171	32	tax	tax	NOUN
ijtc-1736	171	33	-	-	PUNCT
ijtc-1736	171	34	related	relate	VERB
ijtc-1736	171	35	transactions	transaction	NOUN
ijtc-1736	171	36	,	,	PUNCT
ijtc-1736	171	37	operational	operational	ADJ
ijtc-1736	171	38	efficiency	efficiency	NOUN
ijtc-1736	171	39	and	and	CCONJ
ijtc-1736	171	40	optimal	optimal	ADJ
ijtc-1736	171	41	resource	resource	NOUN
ijtc-1736	171	42	utilization	utilization	NOUN
ijtc-1736	171	43	in	in	ADP
ijtc-1736	171	44	service	service	NOUN
ijtc-1736	171	45	delivery	delivery	NOUN
ijtc-1736	171	46	,	,	PUNCT
ijtc-1736	171	47	collaboration	collaboration	NOUN
ijtc-1736	171	48	with	with	ADP
ijtc-1736	171	49	stakeholders	stakeholder	NOUN
ijtc-1736	171	50	,	,	PUNCT
ijtc-1736	171	51	effectiveness	effectiveness	NOUN
ijtc-1736	171	52	in	in	ADP
ijtc-1736	171	53	combating	combat	VERB
ijtc-1736	171	54	tax	tax	NOUN
ijtc-1736	171	55	evasion	evasion	NOUN
ijtc-1736	171	56	,	,	PUNCT
ijtc-1736	171	57	and	and	CCONJ
ijtc-1736	171	58	transparency	transparency	NOUN
ijtc-1736	171	59	and	and	CCONJ
ijtc-1736	171	60	accountability	accountability	NOUN
ijtc-1736	171	61	in	in	ADP
ijtc-1736	171	62	agency	agency	NOUN
ijtc-1736	171	63	operations	operation	NOUN
ijtc-1736	171	64	.	.	PUNCT
ijtc-1736	172	1	result	result	NOUN
ijtc-1736	172	2	and	and	CCONJ
ijtc-1736	172	3	discussion	discussion	NOUN
ijtc-1736	172	4	the	the	DET
ijtc-1736	172	5	results	result	NOUN
ijtc-1736	172	6	are	be	AUX
ijtc-1736	172	7	presented	present	VERB
ijtc-1736	172	8	using	use	VERB
ijtc-1736	172	9	descriptive	descriptive	ADJ
ijtc-1736	172	10	statistics	statistic	NOUN
ijtc-1736	172	11	(	(	PUNCT
ijtc-1736	172	12	mean	mean	VERB
ijtc-1736	172	13	,	,	PUNCT
ijtc-1736	172	14	standard	standard	ADJ
ijtc-1736	172	15	deviation	deviation	NOUN
ijtc-1736	172	16	,	,	PUNCT
ijtc-1736	172	17	and	and	CCONJ
ijtc-1736	172	18	cramér	cramér	ADJ
ijtc-1736	172	19	-	-	PUNCT
ijtc-1736	172	20	von	von	PROPN
ijtc-1736	172	21	mises	mises	PROPN
ijtc-1736	172	22	p	p	PROPN
ijtc-1736	172	23	-	-	PUNCT
ijtc-1736	172	24	value	value	NOUN
ijtc-1736	172	25	)	)	PUNCT
ijtc-1736	172	26	in	in	ADP
ijtc-1736	172	27	tables	table	NOUN
ijtc-1736	172	28	2	2	NUM
ijtc-1736	172	29	-	-	SYM
ijtc-1736	172	30	4	4	NUM
ijtc-1736	172	31	.	.	PUNCT
ijtc-1736	173	1	the	the	DET
ijtc-1736	173	2	measurement	measurement	NOUN
ijtc-1736	173	3	model	model	NOUN
ijtc-1736	173	4	's	's	PART
ijtc-1736	173	5	reliability	reliability	NOUN
ijtc-1736	173	6	,	,	PUNCT
ijtc-1736	173	7	validity	validity	NOUN
ijtc-1736	173	8	,	,	PUNCT
ijtc-1736	173	9	and	and	CCONJ
ijtc-1736	173	10	discriminant	discriminant	ADJ
ijtc-1736	173	11	validity	validity	NOUN
ijtc-1736	173	12	,	,	PUNCT
ijtc-1736	173	13	as	as	ADV
ijtc-1736	173	14	well	well	ADV
ijtc-1736	173	15	as	as	ADP
ijtc-1736	173	16	the	the	DET
ijtc-1736	173	17	structural	structural	ADJ
ijtc-1736	173	18	model	model	NOUN
ijtc-1736	173	19	's	's	PART
ijtc-1736	173	20	path	path	NOUN
ijtc-1736	173	21	coefficients	coefficient	NOUN
ijtc-1736	173	22	,	,	PUNCT
ijtc-1736	173	23	were	be	AUX
ijtc-1736	173	24	assessed	assess	VERB
ijtc-1736	173	25	to	to	PART
ijtc-1736	173	26	test	test	VERB
ijtc-1736	173	27	the	the	DET
ijtc-1736	173	28	hypotheses	hypothesis	NOUN
ijtc-1736	173	29	.	.	PUNCT
ijtc-1736	174	1	table	table	NOUN
ijtc-1736	174	2	2	2	NUM
ijtc-1736	174	3	.	.	PUNCT
ijtc-1736	174	4	descriptive	descriptive	ADJ
ijtc-1736	174	5	statistics	statistic	NOUN
ijtc-1736	174	6	for	for	ADP
ijtc-1736	174	7	tax	tax	NOUN
ijtc-1736	174	8	audit	audit	NOUN
ijtc-1736	174	9	management	management	NOUN
ijtc-1736	174	10	name	name	NOUN
ijtc-1736	174	11	items	item	NOUN
ijtc-1736	174	12	mean	mean	VERB
ijtc-1736	174	13	std	std	X
ijtc-1736	174	14	.	.	PROPN
ijtc-1736	174	15	dev	dev	PROPN
ijtc-1736	174	16	cramér	cramér	PROPN
ijtc-1736	174	17	-	-	PUNCT
ijtc-1736	174	18	von	von	PROPN
ijtc-1736	174	19	mises	mises	PROPN
ijtc-1736	174	20	p	p	PROPN
ijtc-1736	174	21	value	value	NOUN
ijtc-1736	174	22	tam-1	tam-1	ADP
ijtc-1736	174	23	the	the	DET
ijtc-1736	174	24	tax	tax	NOUN
ijtc-1736	174	25	audit	audit	NOUN
ijtc-1736	174	26	process	process	NOUN
ijtc-1736	174	27	is	be	AUX
ijtc-1736	174	28	well	well	ADV
ijtc-1736	174	29	-	-	PUNCT
ijtc-1736	174	30	defined	define	VERB
ijtc-1736	174	31	and	and	CCONJ
ijtc-1736	174	32	clearly	clearly	ADV
ijtc-1736	174	33	communicated	communicate	VERB
ijtc-1736	174	34	3.640	3.640	NUM
ijtc-1736	174	35	1.229	1.229	NUM
ijtc-1736	174	36	0.000	0.000	NUM
ijtc-1736	174	37	tam-2	tam-2	NUM
ijtc-1736	174	38	the	the	DET
ijtc-1736	174	39	tax	tax	NOUN
ijtc-1736	174	40	audit	audit	NOUN
ijtc-1736	174	41	management	management	NOUN
ijtc-1736	174	42	system	system	NOUN
ijtc-1736	174	43	effectively	effectively	ADV
ijtc-1736	174	44	organizes	organize	VERB
ijtc-1736	174	45	and	and	CCONJ
ijtc-1736	174	46	tracks	track	VERB
ijtc-1736	174	47	audit	audit	NOUN
ijtc-1736	174	48	cases	case	NOUN
ijtc-1736	174	49	.	.	PUNCT
ijtc-1736	175	1	3.640	3.640	NUM
ijtc-1736	175	2	0.975	0.975	NUM
ijtc-1736	175	3	0.000	0.000	NUM
ijtc-1736	175	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	175	5	tax	tax	NOUN
ijtc-1736	175	6	audit	audit	NOUN
ijtc-1736	175	7	management	management	NOUN
ijtc-1736	175	8	,	,	PUNCT
ijtc-1736	175	9	technology	technology	NOUN
ijtc-1736	175	10	integration	integration	NOUN
ijtc-1736	175	11	and	and	CCONJ
ijtc-1736	175	12	performance	performance	NOUN
ijtc-1736	175	13	of	of	ADP
ijtc-1736	175	14	state	state	NOUN
ijtc-1736	175	15	internal	internal	ADJ
ijtc-1736	175	16	revenue	revenue	NOUN
ijtc-1736	175	17	service	service	NOUN
ijtc-1736	175	18	in	in	ADP
ijtc-1736	175	19	southwest	southwest	PROPN
ijtc-1736	175	20	,	,	PUNCT
ijtc-1736	175	21	nigeria	nigeria	PROPN
ijtc-1736	175	22	olumoh	olumoh	PROPN
ijtc-1736	175	23	and	and	CCONJ
ijtc-1736	175	24	sanni	sanni	PROPN
ijtc-1736	175	25	950	950	NUM
ijtc-1736	175	26	|	|	NOUN
ijtc-1736	175	27	ilomata	ilomata	PROPN
ijtc-1736	175	28	international	international	ADJ
ijtc-1736	175	29	journal	journal	NOUN
ijtc-1736	175	30	of	of	ADP
ijtc-1736	175	31	tax	tax	PROPN
ijtc-1736	175	32	&	&	CCONJ
ijtc-1736	175	33	accounting	accounting	PROPN
ijtc-1736	175	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	175	35	tam-3	tam-3	ADP
ijtc-1736	175	36	the	the	DET
ijtc-1736	175	37	tax	tax	NOUN
ijtc-1736	175	38	audit	audit	NOUN
ijtc-1736	175	39	compliance	compliance	NOUN
ijtc-1736	175	40	process	process	NOUN
ijtc-1736	175	41	aligns	align	VERB
ijtc-1736	175	42	with	with	ADP
ijtc-1736	175	43	regulatory	regulatory	ADJ
ijtc-1736	175	44	requirements	requirement	NOUN
ijtc-1736	175	45	and	and	CCONJ
ijtc-1736	175	46	industry	industry	NOUN
ijtc-1736	175	47	best	good	ADJ
ijtc-1736	175	48	practices	practice	VERB
ijtc-1736	175	49	3.380	3.380	NUM
ijtc-1736	175	50	1.075	1.075	NUM
ijtc-1736	175	51	0.000	0.000	NUM
ijtc-1736	175	52	tam-4	tam-4	ADP
ijtc-1736	175	53	the	the	DET
ijtc-1736	175	54	tax	tax	NOUN
ijtc-1736	175	55	investigation	investigation	NOUN
ijtc-1736	175	56	procedures	procedure	NOUN
ijtc-1736	175	57	adopted	adopt	VERB
ijtc-1736	175	58	are	be	AUX
ijtc-1736	175	59	effective	effective	ADJ
ijtc-1736	175	60	in	in	ADP
ijtc-1736	175	61	identifying	identify	VERB
ijtc-1736	175	62	potential	potential	ADJ
ijtc-1736	175	63	tax	tax	NOUN
ijtc-1736	175	64	issues	issue	NOUN
ijtc-1736	175	65	and	and	CCONJ
ijtc-1736	175	66	discrepancies	discrepancy	NOUN
ijtc-1736	175	67	.	.	PUNCT
ijtc-1736	176	1	4.440	4.440	NUM
ijtc-1736	176	2	0.726	0.726	NUM
ijtc-1736	176	3	0.000	0.000	NUM
ijtc-1736	176	4	tam-5	tam-5	NUM
ijtc-1736	176	5	tax	tax	NOUN
ijtc-1736	176	6	audit	audit	NOUN
ijtc-1736	176	7	takes	take	VERB
ijtc-1736	176	8	within	within	ADP
ijtc-1736	176	9	the	the	DET
ijtc-1736	176	10	premises	premise	NOUN
ijtc-1736	176	11	of	of	ADP
ijtc-1736	176	12	tax	tax	NOUN
ijtc-1736	176	13	officials	official	NOUN
ijtc-1736	176	14	and	and	CCONJ
ijtc-1736	176	15	cost	cost	NOUN
ijtc-1736	176	16	-	-	PUNCT
ijtc-1736	176	17	effective	effective	ADJ
ijtc-1736	176	18	3.120	3.120	NUM
ijtc-1736	176	19	1.070	1.070	NUM
ijtc-1736	176	20	0.000	0.000	NUM
ijtc-1736	176	21	tam-6	tam-6	NUM
ijtc-1736	176	22	the	the	DET
ijtc-1736	176	23	effectiveness	effectiveness	NOUN
ijtc-1736	176	24	of	of	ADP
ijtc-1736	176	25	field	field	NOUN
ijtc-1736	176	26	audit	audit	NOUN
ijtc-1736	176	27	allows	allow	VERB
ijtc-1736	176	28	physical	physical	ADJ
ijtc-1736	176	29	verification	verification	NOUN
ijtc-1736	176	30	of	of	ADP
ijtc-1736	176	31	taxpayers	taxpayer	NOUN
ijtc-1736	176	32	'	'	PART
ijtc-1736	176	33	claims	claim	NOUN
ijtc-1736	176	34	to	to	PART
ijtc-1736	176	35	confirm	confirm	VERB
ijtc-1736	176	36	the	the	DET
ijtc-1736	176	37	facts	fact	NOUN
ijtc-1736	176	38	and	and	CCONJ
ijtc-1736	176	39	figures	figure	NOUN
ijtc-1736	176	40	of	of	ADP
ijtc-1736	176	41	the	the	DET
ijtc-1736	176	42	returns	return	NOUN
ijtc-1736	176	43	3.980	3.980	NUM
ijtc-1736	176	44	1.029	1.029	NUM
ijtc-1736	176	45	0.000	0.000	NUM
ijtc-1736	176	46	tam-7	tam-7	NUM
ijtc-1736	176	47	back	back	NOUN
ijtc-1736	176	48	duty	duty	NOUN
ijtc-1736	176	49	audit	audit	NOUN
ijtc-1736	176	50	practice	practice	NOUN
ijtc-1736	176	51	is	be	AUX
ijtc-1736	176	52	effective	effective	ADJ
ijtc-1736	176	53	in	in	ADP
ijtc-1736	176	54	correcting	correct	VERB
ijtc-1736	176	55	the	the	DET
ijtc-1736	176	56	mistake	mistake	NOUN
ijtc-1736	176	57	of	of	ADP
ijtc-1736	176	58	lesser	less	ADJ
ijtc-1736	176	59	tax	tax	NOUN
ijtc-1736	176	60	because	because	SCONJ
ijtc-1736	176	61	of	of	ADP
ijtc-1736	176	62	falsification	falsification	NOUN
ijtc-1736	176	63	of	of	ADP
ijtc-1736	176	64	documents	document	NOUN
ijtc-1736	176	65	submitted	submit	VERB
ijtc-1736	176	66	by	by	ADP
ijtc-1736	176	67	the	the	DET
ijtc-1736	176	68	taxpayers	taxpayer	NOUN
ijtc-1736	176	69	3.400	3.400	NUM
ijtc-1736	176	70	1.200	1.200	NUM
ijtc-1736	176	71	0.000	0.000	NUM
ijtc-1736	176	72	tam-8	tam-8	NUM
ijtc-1736	176	73	registration	registration	NOUN
ijtc-1736	176	74	audit	audit	NOUN
ijtc-1736	176	75	is	be	AUX
ijtc-1736	176	76	effectively	effectively	ADV
ijtc-1736	176	77	used	use	VERB
ijtc-1736	176	78	to	to	PART
ijtc-1736	176	79	cage	cage	VERB
ijtc-1736	176	80	individuals	individual	NOUN
ijtc-1736	176	81	and	and	CCONJ
ijtc-1736	176	82	companies	company	NOUN
ijtc-1736	176	83	in	in	ADP
ijtc-1736	176	84	the	the	DET
ijtc-1736	176	85	tax	tax	NOUN
ijtc-1736	176	86	net	net	NOUN
ijtc-1736	176	87	within	within	ADP
ijtc-1736	176	88	south	south	PROPN
ijtc-1736	176	89	-	-	PUNCT
ijtc-1736	176	90	west	west	NOUN
ijtc-1736	176	91	nigeria	nigeria	PROPN
ijtc-1736	176	92	3.600	3.600	NUM
ijtc-1736	176	93	1.114	1.114	NUM
ijtc-1736	176	94	0.000	0.000	NUM
ijtc-1736	176	95	source	source	NOUN
ijtc-1736	176	96	:	:	PUNCT
ijtc-1736	176	97	author	author	NOUN
ijtc-1736	176	98	’s	’s	PART
ijtc-1736	176	99	computation	computation	NOUN
ijtc-1736	176	100	(	(	PUNCT
ijtc-1736	176	101	2024	2024	NUM
ijtc-1736	176	102	)	)	PUNCT
ijtc-1736	176	103	table	table	NOUN
ijtc-1736	176	104	3	3	NUM
ijtc-1736	176	105	.	.	PUNCT
ijtc-1736	176	106	descriptive	descriptive	ADJ
ijtc-1736	176	107	statistics	statistic	NOUN
ijtc-1736	176	108	for	for	ADP
ijtc-1736	176	109	technology	technology	NOUN
ijtc-1736	176	110	integration	integration	NOUN
ijtc-1736	176	111	name	name	NOUN
ijtc-1736	176	112	items	item	NOUN
ijtc-1736	176	113	mean	mean	VERB
ijtc-1736	176	114	std	std	X
ijtc-1736	176	115	.	.	PROPN
ijtc-1736	176	116	dev	dev	PROPN
ijtc-1736	176	117	cramér	cramér	PROPN
ijtc-1736	176	118	-	-	PUNCT
ijtc-1736	176	119	von	von	PROPN
ijtc-1736	176	120	mises	mises	PROPN
ijtc-1736	176	121	p	p	PROPN
ijtc-1736	176	122	value	value	NOUN
ijtc-1736	176	123	ti-1	ti-1	PUNCT
ijtc-1736	176	124	the	the	DET
ijtc-1736	176	125	integration	integration	NOUN
ijtc-1736	176	126	of	of	ADP
ijtc-1736	176	127	tax	tax	NOUN
ijtc-1736	176	128	data	datum	NOUN
ijtc-1736	176	129	from	from	ADP
ijtc-1736	176	130	different	different	ADJ
ijtc-1736	176	131	departments	department	NOUN
ijtc-1736	176	132	of	of	ADP
ijtc-1736	176	133	sirs	sir	NOUN
ijtc-1736	176	134	effectively	effectively	ADV
ijtc-1736	176	135	reduces	reduce	VERB
ijtc-1736	176	136	redundancy	redundancy	NOUN
ijtc-1736	176	137	and	and	CCONJ
ijtc-1736	176	138	improves	improve	VERB
ijtc-1736	176	139	consistency	consistency	NOUN
ijtc-1736	176	140	.	.	PUNCT
ijtc-1736	177	1	3.780	3.780	NUM
ijtc-1736	177	2	0.965	0.965	NUM
ijtc-1736	177	3	0.000	0.000	NUM
ijtc-1736	177	4	ti-2	ti-2	NOUN
ijtc-1736	177	5	sirs	sir	NOUN
ijtc-1736	177	6	provides	provide	VERB
ijtc-1736	177	7	a	a	DET
ijtc-1736	177	8	fully	fully	ADV
ijtc-1736	177	9	functional	functional	ADJ
ijtc-1736	177	10	online	online	ADJ
ijtc-1736	177	11	platform	platform	NOUN
ijtc-1736	177	12	for	for	ADP
ijtc-1736	177	13	tax	tax	NOUN
ijtc-1736	177	14	registration	registration	NOUN
ijtc-1736	177	15	,	,	PUNCT
ijtc-1736	177	16	return	return	NOUN
ijtc-1736	177	17	filing	filing	NOUN
ijtc-1736	177	18	,	,	PUNCT
ijtc-1736	177	19	and	and	CCONJ
ijtc-1736	177	20	payment	payment	NOUN
ijtc-1736	177	21	through	through	ADP
ijtc-1736	177	22	web	web	NOUN
ijtc-1736	177	23	-	-	PUNCT
ijtc-1736	177	24	based	base	VERB
ijtc-1736	177	25	portal	portal	NOUN
ijtc-1736	177	26	3.600	3.600	NUM
ijtc-1736	177	27	1.217	1.217	NUM
ijtc-1736	177	28	0.000	0.000	NUM
ijtc-1736	177	29	ti-3	ti-3	NOUN
ijtc-1736	177	30	mobile	mobile	NOUN
ijtc-1736	177	31	applications	application	NOUN
ijtc-1736	177	32	and	and	CCONJ
ijtc-1736	177	33	sms	sm	NOUN
ijtc-1736	177	34	are	be	AUX
ijtc-1736	177	35	actively	actively	ADV
ijtc-1736	177	36	used	use	VERB
ijtc-1736	177	37	by	by	ADP
ijtc-1736	177	38	sirs	sir	NOUN
ijtc-1736	177	39	to	to	PART
ijtc-1736	177	40	reach	reach	VERB
ijtc-1736	177	41	taxpayers	taxpayer	NOUN
ijtc-1736	177	42	in	in	ADP
ijtc-1736	177	43	remote	remote	ADJ
ijtc-1736	177	44	and	and	CCONJ
ijtc-1736	177	45	informal	informal	ADJ
ijtc-1736	177	46	sectors	sector	NOUN
ijtc-1736	177	47	.	.	PUNCT
ijtc-1736	178	1	3.920	3.920	NUM
ijtc-1736	178	2	1.093	1.093	NUM
ijtc-1736	178	3	0.000	0.000	NUM
ijtc-1736	178	4	ti-4	ti-4	ADP
ijtc-1736	178	5	software	software	NOUN
ijtc-1736	178	6	such	such	ADJ
ijtc-1736	178	7	as	as	ADP
ijtc-1736	178	8	sharepoint	sharepoint	NOUN
ijtc-1736	178	9	or	or	CCONJ
ijtc-1736	178	10	google	google	PROPN
ijtc-1736	178	11	drive	drive	NOUN
ijtc-1736	178	12	used	use	VERB
ijtc-1736	178	13	by	by	ADP
ijtc-1736	178	14	sirs	sir	NOUN
ijtc-1736	178	15	allows	allow	VERB
ijtc-1736	178	16	for	for	ADP
ijtc-1736	178	17	efficient	efficient	ADJ
ijtc-1736	178	18	electronic	electronic	ADJ
ijtc-1736	178	19	st	st	PROPN
ijtc-1736	178	20	orage	orage	NOUN
ijtc-1736	178	21	of	of	ADP
ijtc-1736	178	22	documents	document	NOUN
ijtc-1736	178	23	and	and	CCONJ
ijtc-1736	178	24	has	have	AUX
ijtc-1736	178	25	significantly	significantly	ADV
ijtc-1736	178	26	redu	redu	VERB
ijtc-1736	178	27	ced	ce	VERB
ijtc-1736	178	28	physical	physical	ADJ
ijtc-1736	178	29	storage	storage	NOUN
ijtc-1736	178	30	4.040	4.040	NUM
ijtc-1736	178	31	0.824	0.824	NUM
ijtc-1736	178	32	0.000	0.000	NUM
ijtc-1736	178	33	ti-5	ti-5	NOUN
ijtc-1736	178	34	the	the	DET
ijtc-1736	178	35	use	use	NOUN
ijtc-1736	178	36	of	of	ADP
ijtc-1736	178	37	accounting	accounting	NOUN
ijtc-1736	178	38	and	and	CCONJ
ijtc-1736	178	39	financial	financial	ADJ
ijtc-1736	178	40	management	management	NOUN
ijtc-1736	178	41	software	software	NOUN
ijtc-1736	178	42	(	(	PUNCT
ijtc-1736	178	43	e.g.	e.g.	ADV
ijtc-1736	178	44	quickbooks	quickbook	NOUN
ijtc-1736	178	45	or	or	CCONJ
ijtc-1736	178	46	sap	sap	PROPN
ijtc-1736	178	47	)	)	PUNCT
ijtc-1736	178	48	has	have	AUX
ijtc-1736	178	49	improved	improve	VERB
ijtc-1736	178	50	sirs	sir	NOUN
ijtc-1736	178	51	budgeting	budgeting	NOUN
ijtc-1736	178	52	processes	process	VERB
ijtc-1736	178	53	3.900	3.900	NUM
ijtc-1736	178	54	1.025	1.025	NUM
ijtc-1736	178	55	0.000	0.000	NUM
ijtc-1736	178	56	ti-6	ti-6	NOUN
ijtc-1736	178	57	the	the	DET
ijtc-1736	178	58	erp	erp	NOUN
ijtc-1736	178	59	system	system	NOUN
ijtc-1736	178	60	enhances	enhance	VERB
ijtc-1736	178	61	the	the	DET
ijtc-1736	178	62	accuracy	accuracy	NOUN
ijtc-1736	178	63	of	of	ADP
ijtc-1736	178	64	tax	tax	NOUN
ijtc-1736	178	65	calculations	calculation	NOUN
ijtc-1736	178	66	and	and	CCONJ
ijtc-1736	178	67	reporting	report	VERB
ijtc-1736	178	68	in	in	ADP
ijtc-1736	178	69	our	our	PRON
ijtc-1736	178	70	tax	tax	NOUN
ijtc-1736	178	71	accounting	accounting	NOUN
ijtc-1736	178	72	information	information	NOUN
ijtc-1736	178	73	system	system	NOUN
ijtc-1736	178	74	.	.	PUNCT
ijtc-1736	179	1	3.840	3.840	NUM
ijtc-1736	179	2	0.946	0.946	NUM
ijtc-1736	179	3	0.000	0.000	NUM
ijtc-1736	179	4	ti-7	ti-7	NOUN
ijtc-1736	180	1	a	a	DET
ijtc-1736	180	2	centralized	centralized	ADJ
ijtc-1736	180	3	tax	tax	NOUN
ijtc-1736	180	4	information	information	NOUN
ijtc-1736	180	5	system	system	NOUN
ijtc-1736	180	6	exists	exist	VERB
ijtc-1736	180	7	for	for	ADP
ijtc-1736	180	8	managing	manage	VERB
ijtc-1736	180	9	taxpayer	taxpayer	NOUN
ijtc-1736	180	10	records	record	NOUN
ijtc-1736	180	11	and	and	CCONJ
ijtc-1736	180	12	audit	audit	NOUN
ijtc-1736	180	13	trails	trail	NOUN
ijtc-1736	180	14	.	.	PUNCT
ijtc-1736	181	1	3.620	3.620	NUM
ijtc-1736	181	2	1.056	1.056	NUM
ijtc-1736	181	3	0.000	0.000	NUM
ijtc-1736	181	4	source	source	NOUN
ijtc-1736	181	5	:	:	PUNCT
ijtc-1736	181	6	author	author	NOUN
ijtc-1736	181	7	’s	’s	PART
ijtc-1736	181	8	computation	computation	NOUN
ijtc-1736	181	9	(	(	PUNCT
ijtc-1736	181	10	2024	2024	NUM
ijtc-1736	181	11	)	)	PUNCT
ijtc-1736	181	12	table	table	NOUN
ijtc-1736	181	13	4	4	NUM
ijtc-1736	181	14	.	.	PUNCT
ijtc-1736	181	15	descriptive	descriptive	ADJ
ijtc-1736	181	16	statistics	statistic	NOUN
ijtc-1736	181	17	for	for	ADP
ijtc-1736	181	18	performance	performance	NOUN
ijtc-1736	181	19	name	name	NOUN
ijtc-1736	181	20	items	item	NOUN
ijtc-1736	181	21	mean	mean	VERB
ijtc-1736	181	22	std	std	X
ijtc-1736	181	23	.	.	PROPN
ijtc-1736	181	24	dev	dev	PROPN
ijtc-1736	181	25	cramér	cramér	PROPN
ijtc-1736	181	26	-	-	PUNCT
ijtc-1736	181	27	von	von	PROPN
ijtc-1736	181	28	mises	mises	PROPN
ijtc-1736	181	29	p	p	PROPN
ijtc-1736	181	30	value	value	NOUN
ijtc-1736	181	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	181	32	tax	tax	NOUN
ijtc-1736	181	33	audit	audit	NOUN
ijtc-1736	181	34	management	management	NOUN
ijtc-1736	181	35	,	,	PUNCT
ijtc-1736	181	36	technology	technology	NOUN
ijtc-1736	181	37	integration	integration	NOUN
ijtc-1736	181	38	and	and	CCONJ
ijtc-1736	181	39	performance	performance	NOUN
ijtc-1736	181	40	of	of	ADP
ijtc-1736	181	41	state	state	NOUN
ijtc-1736	181	42	internal	internal	ADJ
ijtc-1736	181	43	revenue	revenue	NOUN
ijtc-1736	181	44	service	service	NOUN
ijtc-1736	181	45	in	in	ADP
ijtc-1736	181	46	southwest	southwest	PROPN
ijtc-1736	181	47	,	,	PUNCT
ijtc-1736	181	48	nigeria	nigeria	PROPN
ijtc-1736	181	49	olumoh	olumoh	PROPN
ijtc-1736	181	50	and	and	CCONJ
ijtc-1736	181	51	sanni	sanni	PROPN
ijtc-1736	181	52	951	951	NUM
ijtc-1736	181	53	|	|	ADV
ijtc-1736	181	54	ilomata	ilomata	PROPN
ijtc-1736	181	55	international	international	ADJ
ijtc-1736	181	56	journal	journal	NOUN
ijtc-1736	181	57	of	of	ADP
ijtc-1736	181	58	tax	tax	PROPN
ijtc-1736	181	59	&	&	CCONJ
ijtc-1736	181	60	accounting	accounting	PROPN
ijtc-1736	181	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	181	62	psirs-1	psirs-1	NUM
ijtc-1736	181	63	the	the	DET
ijtc-1736	181	64	agency	agency	NOUN
ijtc-1736	181	65	has	have	AUX
ijtc-1736	181	66	significantly	significantly	ADV
ijtc-1736	181	67	increased	increase	VERB
ijtc-1736	181	68	its	its	PRON
ijtc-1736	181	69	revenue	revenue	NOUN
ijtc-1736	181	70	collection	collection	NOUN
ijtc-1736	181	71	by	by	ADP
ijtc-1736	181	72	expanding	expand	VERB
ijtc-1736	181	73	the	the	DET
ijtc-1736	181	74	tax	tax	NOUN
ijtc-1736	181	75	base	base	NOUN
ijtc-1736	181	76	and	and	CCONJ
ijtc-1736	181	77	improving	improve	VERB
ijtc-1736	181	78	collection	collection	NOUN
ijtc-1736	181	79	efforts	effort	NOUN
ijtc-1736	181	80	.	.	PUNCT
ijtc-1736	181	81	”	"	PUNCT
ijtc-1736	182	1	4.000	4.000	NUM
ijtc-1736	182	2	1.020	1.020	NUM
ijtc-1736	182	3	0.000	0.000	NUM
ijtc-1736	182	4	psirs-2	psirs-2	NUM
ijtc-1736	182	5	the	the	DET
ijtc-1736	182	6	tax	tax	NOUN
ijtc-1736	182	7	revenue	revenue	NOUN
ijtc-1736	182	8	agency	agency	NOUN
ijtc-1736	182	9	demonstrates	demonstrate	VERB
ijtc-1736	182	10	accountability	accountability	NOUN
ijtc-1736	182	11	in	in	ADP
ijtc-1736	182	12	the	the	DET
ijtc-1736	182	13	use	use	NOUN
ijtc-1736	182	14	of	of	ADP
ijtc-1736	182	15	tax	tax	NOUN
ijtc-1736	182	16	revenues	revenue	NOUN
ijtc-1736	182	17	.	.	PUNCT
ijtc-1736	183	1	4.000	4.000	NUM
ijtc-1736	183	2	0.849	0.849	NUM
ijtc-1736	183	3	0.000	0.000	NUM
ijtc-1736	183	4	psirs-3	psirs-3	NUM
ijtc-1736	183	5	the	the	DET
ijtc-1736	183	6	policies	policy	NOUN
ijtc-1736	183	7	and	and	CCONJ
ijtc-1736	183	8	systems	system	NOUN
ijtc-1736	183	9	implemented	implement	VERB
ijtc-1736	183	10	by	by	ADP
ijtc-1736	183	11	the	the	DET
ijtc-1736	183	12	agency	agency	NOUN
ijtc-1736	183	13	have	have	AUX
ijtc-1736	183	14	enhanced	enhance	VERB
ijtc-1736	183	15	voluntary	voluntary	ADJ
ijtc-1736	183	16	tax	tax	NOUN
ijtc-1736	183	17	filing	filing	NOUN
ijtc-1736	183	18	and	and	CCONJ
ijtc-1736	183	19	payment	payment	NOUN
ijtc-1736	183	20	compliance	compliance	NOUN
ijtc-1736	183	21	among	among	ADP
ijtc-1736	183	22	taxpayers	taxpayer	NOUN
ijtc-1736	183	23	.	.	PUNCT
ijtc-1736	184	1	3.980	3.980	NUM
ijtc-1736	184	2	0.883	0.883	NUM
ijtc-1736	184	3	0.000	0.000	NUM
ijtc-1736	184	4	psirs-4	psirs-4	NUM
ijtc-1736	184	5	tax	tax	NOUN
ijtc-1736	184	6	-	-	PUNCT
ijtc-1736	184	7	related	relate	VERB
ijtc-1736	184	8	transactions	transaction	NOUN
ijtc-1736	184	9	such	such	ADJ
ijtc-1736	184	10	as	as	ADP
ijtc-1736	184	11	filing	filing	NOUN
ijtc-1736	184	12	,	,	PUNCT
ijtc-1736	184	13	assessment	assessment	NOUN
ijtc-1736	184	14	,	,	PUNCT
ijtc-1736	184	15	and	and	CCONJ
ijtc-1736	184	16	refund	refund	NOUN
ijtc-1736	184	17	are	be	AUX
ijtc-1736	184	18	processed	process	VERB
ijtc-1736	184	19	efficiently	efficiently	ADV
ijtc-1736	184	20	and	and	CCONJ
ijtc-1736	184	21	within	within	ADP
ijtc-1736	184	22	reasonable	reasonable	ADJ
ijtc-1736	184	23	timeframes	timeframe	NOUN
ijtc-1736	184	24	.	.	PUNCT
ijtc-1736	185	1	3.880	3.880	NUM
ijtc-1736	185	2	0.886	0.886	NUM
ijtc-1736	185	3	0.000	0.000	NUM
ijtc-1736	185	4	psirs-5	psirs-5	NUM
ijtc-1736	185	5	sirs	sir	NOUN
ijtc-1736	185	6	optimizes	optimize	VERB
ijtc-1736	185	7	its	its	PRON
ijtc-1736	185	8	operational	operational	ADJ
ijtc-1736	185	9	efficiency	efficiency	NOUN
ijtc-1736	185	10	through	through	ADP
ijtc-1736	185	11	the	the	DET
ijtc-1736	185	12	utilization	utilization	NOUN
ijtc-1736	185	13	of	of	ADP
ijtc-1736	185	14	its	its	PRON
ijtc-1736	185	15	resources	resource	NOUN
ijtc-1736	185	16	(	(	PUNCT
ijtc-1736	185	17	e.g.	e.g.	ADV
ijtc-1736	185	18	,	,	PUNCT
ijtc-1736	185	19	labor	labor	NOUN
ijtc-1736	185	20	,	,	PUNCT
ijtc-1736	185	21	materials	material	NOUN
ijtc-1736	185	22	,	,	PUNCT
ijtc-1736	185	23	and	and	CCONJ
ijtc-1736	185	24	time	time	NOUN
ijtc-1736	185	25	)	)	PUNCT
ijtc-1736	185	26	to	to	PART
ijtc-1736	185	27	provide	provide	VERB
ijtc-1736	185	28	service	service	NOUN
ijtc-1736	185	29	quality	quality	NOUN
ijtc-1736	185	30	and	and	CCONJ
ijtc-1736	185	31	achieve	achieve	VERB
ijtc-1736	185	32	productivity	productivity	NOUN
ijtc-1736	185	33	.	.	PUNCT
ijtc-1736	186	1	4.040	4.040	NUM
ijtc-1736	186	2	0.999	0.999	NUM
ijtc-1736	186	3	0.000	0.000	NUM
ijtc-1736	186	4	psirs-6	psirs-6	NUM
ijtc-1736	186	5	the	the	DET
ijtc-1736	186	6	state	state	NOUN
ijtc-1736	186	7	irs	irs	PROPN
ijtc-1736	186	8	actively	actively	ADV
ijtc-1736	186	9	collaborates	collaborate	VERB
ijtc-1736	186	10	with	with	ADP
ijtc-1736	186	11	other	other	ADJ
ijtc-1736	186	12	government	government	NOUN
ijtc-1736	186	13	agencies	agency	NOUN
ijtc-1736	186	14	,	,	PUNCT
ijtc-1736	186	15	organizations	organization	NOUN
ijtc-1736	186	16	,	,	PUNCT
ijtc-1736	186	17	and	and	CCONJ
ijtc-1736	186	18	stakeholders	stakeholder	NOUN
ijtc-1736	186	19	to	to	PART
ijtc-1736	186	20	enhance	enhance	VERB
ijtc-1736	186	21	tax	tax	NOUN
ijtc-1736	186	22	administration	administration	NOUN
ijtc-1736	186	23	compliance	compliance	NOUN
ijtc-1736	186	24	and	and	CCONJ
ijtc-1736	186	25	reduce	reduce	VERB
ijtc-1736	186	26	tax	tax	NOUN
ijtc-1736	186	27	evasion	evasion	NOUN
ijtc-1736	186	28	.	.	PUNCT
ijtc-1736	187	1	4.080	4.080	NUM
ijtc-1736	187	2	0.845	0.845	NUM
ijtc-1736	187	3	0.000	0.000	NUM
ijtc-1736	187	4	psirs-7	psirs-7	NUM
ijtc-1736	187	5	the	the	DET
ijtc-1736	187	6	agency	agency	NOUN
ijtc-1736	187	7	has	have	AUX
ijtc-1736	187	8	been	be	AUX
ijtc-1736	187	9	effective	effective	ADJ
ijtc-1736	187	10	in	in	ADP
ijtc-1736	187	11	monitoring	monitoring	NOUN
ijtc-1736	187	12	,	,	PUNCT
ijtc-1736	187	13	detecting	detecting	NOUN
ijtc-1736	187	14	,	,	PUNCT
ijtc-1736	187	15	and	and	CCONJ
ijtc-1736	187	16	deterring	deter	VERB
ijtc-1736	187	17	tax	tax	NOUN
ijtc-1736	187	18	evasion	evasion	NOUN
ijtc-1736	187	19	and	and	CCONJ
ijtc-1736	187	20	underreporting	underreporting	NOUN
ijtc-1736	187	21	.	.	PUNCT
ijtc-1736	188	1	4.020	4.020	NUM
ijtc-1736	188	2	0.761	0.761	NUM
ijtc-1736	188	3	0.000	0.000	NUM
ijtc-1736	188	4	psirs-8	psirs-8	NUM
ijtc-1736	188	5	the	the	DET
ijtc-1736	188	6	agency	agency	NOUN
ijtc-1736	188	7	demonstrates	demonstrate	VERB
ijtc-1736	188	8	transparency	transparency	NOUN
ijtc-1736	188	9	and	and	CCONJ
ijtc-1736	188	10	accountability	accountability	NOUN
ijtc-1736	188	11	in	in	ADP
ijtc-1736	188	12	operations	operation	NOUN
ijtc-1736	188	13	,	,	PUNCT
ijtc-1736	188	14	contributing	contribute	VERB
ijtc-1736	188	15	to	to	ADP
ijtc-1736	188	16	a	a	DET
ijtc-1736	188	17	reduced	reduce	VERB
ijtc-1736	188	18	gap	gap	NOUN
ijtc-1736	188	19	between	between	ADP
ijtc-1736	188	20	taxes	taxis	NOUN
ijtc-1736	188	21	owed	owe	VERB
ijtc-1736	188	22	and	and	CCONJ
ijtc-1736	188	23	collected	collect	VERB
ijtc-1736	188	24	4.280	4.280	NUM
ijtc-1736	188	25	0.939	0.939	NUM
ijtc-1736	188	26	0.000	0.000	NUM
ijtc-1736	188	27	source	source	NOUN
ijtc-1736	188	28	:	:	PUNCT
ijtc-1736	188	29	author	author	NOUN
ijtc-1736	188	30	’s	’s	PART
ijtc-1736	188	31	computation	computation	NOUN
ijtc-1736	188	32	(	(	PUNCT
ijtc-1736	188	33	2024	2024	NUM
ijtc-1736	188	34	)	)	PUNCT
ijtc-1736	188	35	the	the	DET
ijtc-1736	188	36	results	result	NOUN
ijtc-1736	188	37	presented	present	VERB
ijtc-1736	188	38	in	in	ADP
ijtc-1736	188	39	tables	table	NOUN
ijtc-1736	188	40	2	2	NUM
ijtc-1736	188	41	-	-	SYM
ijtc-1736	188	42	4	4	NUM
ijtc-1736	188	43	highlight	highlight	VERB
ijtc-1736	188	44	the	the	DET
ijtc-1736	188	45	effectiveness	effectiveness	NOUN
ijtc-1736	188	46	of	of	ADP
ijtc-1736	188	47	tax	tax	NOUN
ijtc-1736	188	48	audit	audit	NOUN
ijtc-1736	188	49	management	management	NOUN
ijtc-1736	188	50	and	and	CCONJ
ijtc-1736	188	51	technology	technology	NOUN
ijtc-1736	188	52	integration	integration	NOUN
ijtc-1736	188	53	within	within	ADP
ijtc-1736	188	54	the	the	DET
ijtc-1736	188	55	tax	tax	NOUN
ijtc-1736	188	56	administration	administration	NOUN
ijtc-1736	188	57	system	system	NOUN
ijtc-1736	188	58	.	.	PUNCT
ijtc-1736	189	1	in	in	ADP
ijtc-1736	189	2	examining	examine	VERB
ijtc-1736	189	3	the	the	DET
ijtc-1736	189	4	descriptive	descriptive	ADJ
ijtc-1736	189	5	statistics	statistic	NOUN
ijtc-1736	189	6	across	across	ADP
ijtc-1736	189	7	the	the	DET
ijtc-1736	189	8	tax	tax	NOUN
ijtc-1736	189	9	audit	audit	NOUN
ijtc-1736	189	10	management	management	NOUN
ijtc-1736	189	11	(	(	PUNCT
ijtc-1736	189	12	tam	tam	NOUN
ijtc-1736	189	13	)	)	PUNCT
ijtc-1736	189	14	and	and	CCONJ
ijtc-1736	189	15	technology	technology	NOUN
ijtc-1736	189	16	integration	integration	NOUN
ijtc-1736	189	17	(	(	PUNCT
ijtc-1736	189	18	ti	ti	NOUN
ijtc-1736	189	19	)	)	PUNCT
ijtc-1736	189	20	dimensions	dimension	NOUN
ijtc-1736	189	21	,	,	PUNCT
ijtc-1736	189	22	several	several	ADJ
ijtc-1736	189	23	notable	notable	ADJ
ijtc-1736	189	24	patterns	pattern	NOUN
ijtc-1736	189	25	emerge	emerge	VERB
ijtc-1736	189	26	from	from	ADP
ijtc-1736	189	27	the	the	DET
ijtc-1736	189	28	data	datum	NOUN
ijtc-1736	189	29	analysis	analysis	NOUN
ijtc-1736	189	30	.	.	PUNCT
ijtc-1736	190	1	for	for	ADP
ijtc-1736	190	2	tax	tax	NOUN
ijtc-1736	190	3	audit	audit	NOUN
ijtc-1736	190	4	management	management	NOUN
ijtc-1736	190	5	in	in	ADP
ijtc-1736	190	6	table	table	NOUN
ijtc-1736	190	7	2	2	NUM
ijtc-1736	190	8	,	,	PUNCT
ijtc-1736	190	9	respondents	respondent	NOUN
ijtc-1736	190	10	indicated	indicate	VERB
ijtc-1736	190	11	the	the	DET
ijtc-1736	190	12	highest	high	ADJ
ijtc-1736	190	13	mean	mean	ADJ
ijtc-1736	190	14	score	score	NOUN
ijtc-1736	190	15	(	(	PUNCT
ijtc-1736	190	16	4.440	4.440	NUM
ijtc-1736	190	17	)	)	PUNCT
ijtc-1736	190	18	for	for	ADP
ijtc-1736	190	19	the	the	DET
ijtc-1736	190	20	effectiveness	effectiveness	NOUN
ijtc-1736	190	21	of	of	ADP
ijtc-1736	190	22	tax	tax	NOUN
ijtc-1736	190	23	investigation	investigation	NOUN
ijtc-1736	190	24	procedures	procedure	NOUN
ijtc-1736	190	25	(	(	PUNCT
ijtc-1736	190	26	tam-4	tam-4	NUM
ijtc-1736	190	27	)	)	PUNCT
ijtc-1736	190	28	,	,	PUNCT
ijtc-1736	190	29	with	with	ADP
ijtc-1736	190	30	the	the	DET
ijtc-1736	190	31	lowest	low	ADJ
ijtc-1736	190	32	standard	standard	ADJ
ijtc-1736	190	33	deviation	deviation	NOUN
ijtc-1736	190	34	(	(	PUNCT
ijtc-1736	190	35	0.726	0.726	NUM
ijtc-1736	190	36	)	)	PUNCT
ijtc-1736	190	37	suggesting	suggest	VERB
ijtc-1736	190	38	strong	strong	ADJ
ijtc-1736	190	39	consensus	consensus	NOUN
ijtc-1736	190	40	among	among	ADP
ijtc-1736	190	41	participants	participant	NOUN
ijtc-1736	190	42	.	.	PUNCT
ijtc-1736	191	1	the	the	DET
ijtc-1736	191	2	lowest	low	ADJ
ijtc-1736	191	3	mean	mean	NOUN
ijtc-1736	191	4	score	score	NOUN
ijtc-1736	191	5	(	(	PUNCT
ijtc-1736	191	6	3.120	3.120	NUM
ijtc-1736	191	7	)	)	PUNCT
ijtc-1736	191	8	was	be	AUX
ijtc-1736	191	9	observed	observe	VERB
ijtc-1736	191	10	for	for	ADP
ijtc-1736	191	11	the	the	DET
ijtc-1736	191	12	cost	cost	NOUN
ijtc-1736	191	13	-	-	PUNCT
ijtc-1736	191	14	effectiveness	effectiveness	NOUN
ijtc-1736	191	15	of	of	ADP
ijtc-1736	191	16	tax	tax	NOUN
ijtc-1736	191	17	audits	audits	NOUN
ijtc-1736	191	18	conducted	conduct	VERB
ijtc-1736	191	19	within	within	ADP
ijtc-1736	191	20	tax	tax	NOUN
ijtc-1736	191	21	officials	official	NOUN
ijtc-1736	191	22	'	'	PART
ijtc-1736	191	23	premises	premise	NOUN
ijtc-1736	191	24	(	(	PUNCT
ijtc-1736	191	25	tam-5	tam-5	NUM
ijtc-1736	191	26	)	)	PUNCT
ijtc-1736	191	27	.	.	PUNCT
ijtc-1736	192	1	regarding	regard	VERB
ijtc-1736	192	2	technology	technology	NOUN
ijtc-1736	192	3	integration	integration	NOUN
ijtc-1736	192	4	in	in	ADP
ijtc-1736	192	5	table	table	NOUN
ijtc-1736	192	6	3	3	NUM
ijtc-1736	192	7	,	,	PUNCT
ijtc-1736	192	8	the	the	DET
ijtc-1736	192	9	data	datum	NOUN
ijtc-1736	192	10	reveals	reveal	VERB
ijtc-1736	192	11	generally	generally	ADV
ijtc-1736	192	12	positive	positive	ADJ
ijtc-1736	192	13	perceptions	perception	NOUN
ijtc-1736	192	14	,	,	PUNCT
ijtc-1736	192	15	with	with	ADP
ijtc-1736	192	16	the	the	DET
ijtc-1736	192	17	highest	high	ADJ
ijtc-1736	192	18	mean	mean	ADJ
ijtc-1736	192	19	score	score	NOUN
ijtc-1736	192	20	(	(	PUNCT
ijtc-1736	192	21	4.040	4.040	NUM
ijtc-1736	192	22	)	)	PUNCT
ijtc-1736	192	23	attributed	attribute	VERB
ijtc-1736	192	24	to	to	ADP
ijtc-1736	192	25	the	the	DET
ijtc-1736	192	26	efficiency	efficiency	NOUN
ijtc-1736	192	27	of	of	ADP
ijtc-1736	192	28	electronic	electronic	ADJ
ijtc-1736	192	29	document	document	NOUN
ijtc-1736	192	30	storage	storage	NOUN
ijtc-1736	192	31	systems	system	NOUN
ijtc-1736	192	32	(	(	PUNCT
ijtc-1736	192	33	ti-4	ti-4	ADV
ijtc-1736	192	34	)	)	PUNCT
ijtc-1736	192	35	,	,	PUNCT
ijtc-1736	192	36	while	while	SCONJ
ijtc-1736	192	37	the	the	DET
ijtc-1736	192	38	e	e	NOUN
ijtc-1736	192	39	-	-	NOUN
ijtc-1736	192	40	tax	tax	ADJ
ijtc-1736	192	41	system	system	NOUN
ijtc-1736	192	42	's	's	PART
ijtc-1736	192	43	provision	provision	NOUN
ijtc-1736	192	44	of	of	ADP
ijtc-1736	192	45	accessible	accessible	ADJ
ijtc-1736	192	46	information	information	NOUN
ijtc-1736	192	47	(	(	PUNCT
ijtc-1736	192	48	ti-2	ti-2	NOUN
ijtc-1736	192	49	)	)	PUNCT
ijtc-1736	192	50	showed	show	VERB
ijtc-1736	192	51	the	the	DET
ijtc-1736	192	52	highest	high	ADJ
ijtc-1736	192	53	variability	variability	NOUN
ijtc-1736	192	54	with	with	ADP
ijtc-1736	192	55	a	a	DET
ijtc-1736	192	56	standard	standard	ADJ
ijtc-1736	192	57	deviation	deviation	NOUN
ijtc-1736	192	58	of	of	ADP
ijtc-1736	192	59	1.217	1.217	NUM
ijtc-1736	192	60	.	.	PUNCT
ijtc-1736	193	1	in	in	ADP
ijtc-1736	193	2	table	table	NOUN
ijtc-1736	193	3	4	4	NUM
ijtc-1736	193	4	presents	present	VERB
ijtc-1736	193	5	descriptive	descriptive	ADJ
ijtc-1736	193	6	statistics	statistic	NOUN
ijtc-1736	193	7	indicating	indicate	VERB
ijtc-1736	193	8	that	that	SCONJ
ijtc-1736	193	9	the	the	DET
ijtc-1736	193	10	state	state	NOUN
ijtc-1736	193	11	internal	internal	ADJ
ijtc-1736	193	12	revenue	revenue	NOUN
ijtc-1736	193	13	service	service	NOUN
ijtc-1736	193	14	(	(	PUNCT
ijtc-1736	193	15	psirs	psir	NOUN
ijtc-1736	193	16	)	)	PUNCT
ijtc-1736	193	17	demonstrates	demonstrate	VERB
ijtc-1736	193	18	high	high	ADJ
ijtc-1736	193	19	performance	performance	NOUN
ijtc-1736	193	20	across	across	ADP
ijtc-1736	193	21	key	key	ADJ
ijtc-1736	193	22	dimensions	dimension	NOUN
ijtc-1736	193	23	,	,	PUNCT
ijtc-1736	193	24	with	with	ADP
ijtc-1736	193	25	mean	mean	ADJ
ijtc-1736	193	26	scores	score	NOUN
ijtc-1736	193	27	ranging	range	VERB
ijtc-1736	193	28	from	from	ADP
ijtc-1736	193	29	3.880	3.880	NUM
ijtc-1736	193	30	to	to	ADP
ijtc-1736	193	31	4.280	4.280	NUM
ijtc-1736	193	32	.	.	PUNCT
ijtc-1736	194	1	the	the	DET
ijtc-1736	194	2	highest	highest	ADV
ijtc-1736	194	3	-	-	PUNCT
ijtc-1736	194	4	rated	rate	VERB
ijtc-1736	194	5	item	item	NOUN
ijtc-1736	194	6	relates	relate	VERB
ijtc-1736	194	7	to	to	ADP
ijtc-1736	194	8	transparency	transparency	NOUN
ijtc-1736	194	9	and	and	CCONJ
ijtc-1736	194	10	accountability	accountability	NOUN
ijtc-1736	194	11	in	in	ADP
ijtc-1736	194	12	operations	operation	NOUN
ijtc-1736	194	13	(	(	PUNCT
ijtc-1736	194	14	mean	mean	NOUN
ijtc-1736	194	15	=	=	SYM
ijtc-1736	194	16	4.280	4.280	NUM
ijtc-1736	194	17	)	)	PUNCT
ijtc-1736	194	18	,	,	PUNCT
ijtc-1736	194	19	followed	follow	VERB
ijtc-1736	194	20	closely	closely	ADV
ijtc-1736	194	21	by	by	ADP
ijtc-1736	194	22	stakeholder	stakeholder	NOUN
ijtc-1736	194	23	collaboration	collaboration	NOUN
ijtc-1736	194	24	(	(	PUNCT
ijtc-1736	194	25	4.080	4.080	NUM
ijtc-1736	194	26	)	)	PUNCT
ijtc-1736	194	27	,	,	PUNCT
ijtc-1736	194	28	while	while	SCONJ
ijtc-1736	194	29	slightly	slightly	ADV
ijtc-1736	194	30	lower	low	ADJ
ijtc-1736	194	31	scores	score	NOUN
ijtc-1736	194	32	were	be	AUX
ijtc-1736	194	33	noted	note	VERB
ijtc-1736	194	34	for	for	ADP
ijtc-1736	194	35	efficiency	efficiency	NOUN
ijtc-1736	194	36	in	in	ADP
ijtc-1736	194	37	transaction	transaction	NOUN
ijtc-1736	194	38	processing	processing	NOUN
ijtc-1736	194	39	(	(	PUNCT
ijtc-1736	194	40	3.880	3.880	NUM
ijtc-1736	194	41	)	)	PUNCT
ijtc-1736	194	42	.	.	PUNCT
ijtc-1736	195	1	most	most	ADJ
ijtc-1736	195	2	items	item	NOUN
ijtc-1736	195	3	,	,	PUNCT
ijtc-1736	195	4	including	include	VERB
ijtc-1736	195	5	revenue	revenue	NOUN
ijtc-1736	195	6	generation	generation	NOUN
ijtc-1736	195	7	and	and	CCONJ
ijtc-1736	195	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	195	9	tax	tax	NOUN
ijtc-1736	195	10	audit	audit	NOUN
ijtc-1736	195	11	management	management	NOUN
ijtc-1736	195	12	,	,	PUNCT
ijtc-1736	195	13	technology	technology	NOUN
ijtc-1736	195	14	integration	integration	NOUN
ijtc-1736	195	15	and	and	CCONJ
ijtc-1736	195	16	performance	performance	NOUN
ijtc-1736	195	17	of	of	ADP
ijtc-1736	195	18	state	state	NOUN
ijtc-1736	195	19	internal	internal	ADJ
ijtc-1736	195	20	revenue	revenue	NOUN
ijtc-1736	195	21	service	service	NOUN
ijtc-1736	195	22	in	in	ADP
ijtc-1736	195	23	southwest	southwest	PROPN
ijtc-1736	195	24	,	,	PUNCT
ijtc-1736	195	25	nigeria	nigeria	PROPN
ijtc-1736	195	26	olumoh	olumoh	PROPN
ijtc-1736	195	27	and	and	CCONJ
ijtc-1736	195	28	sanni	sanni	PROPN
ijtc-1736	195	29	952	952	NUM
ijtc-1736	196	1	|	|	ADV
ijtc-1736	196	2	ilomata	ilomata	PROPN
ijtc-1736	196	3	international	international	ADJ
ijtc-1736	196	4	journal	journal	NOUN
ijtc-1736	196	5	of	of	ADP
ijtc-1736	196	6	tax	tax	PROPN
ijtc-1736	196	7	&	&	CCONJ
ijtc-1736	196	8	accounting	account	VERB
ijtc-1736	196	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	196	10	voluntary	voluntary	ADJ
ijtc-1736	196	11	compliance	compliance	NOUN
ijtc-1736	196	12	,	,	PUNCT
ijtc-1736	196	13	received	receive	VERB
ijtc-1736	196	14	strong	strong	ADJ
ijtc-1736	196	15	agreement	agreement	NOUN
ijtc-1736	196	16	from	from	ADP
ijtc-1736	196	17	respondents	respondent	NOUN
ijtc-1736	196	18	,	,	PUNCT
ijtc-1736	196	19	reflected	reflect	VERB
ijtc-1736	196	20	in	in	ADP
ijtc-1736	196	21	consistently	consistently	ADV
ijtc-1736	196	22	low	low	ADJ
ijtc-1736	196	23	standard	standard	ADJ
ijtc-1736	196	24	deviations	deviation	NOUN
ijtc-1736	196	25	and	and	CCONJ
ijtc-1736	196	26	statistically	statistically	ADV
ijtc-1736	196	27	significant	significant	ADJ
ijtc-1736	196	28	cramér	cramér	ADJ
ijtc-1736	196	29	-	-	PUNCT
ijtc-1736	196	30	von	von	PROPN
ijtc-1736	196	31	mises	mises	PROPN
ijtc-1736	196	32	p	p	PROPN
ijtc-1736	196	33	-	-	PUNCT
ijtc-1736	196	34	values	value	NOUN
ijtc-1736	196	35	(	(	PUNCT
ijtc-1736	196	36	0.000	0.000	NUM
ijtc-1736	196	37	)	)	PUNCT
ijtc-1736	196	38	,	,	PUNCT
ijtc-1736	196	39	confirming	confirm	VERB
ijtc-1736	196	40	the	the	DET
ijtc-1736	196	41	reliability	reliability	NOUN
ijtc-1736	196	42	of	of	ADP
ijtc-1736	196	43	responses	response	NOUN
ijtc-1736	196	44	.	.	PUNCT
ijtc-1736	197	1	table	table	NOUN
ijtc-1736	197	2	:	:	PUNCT
ijtc-1736	197	3	summary	summary	NOUN
ijtc-1736	197	4	of	of	ADP
ijtc-1736	197	5	descriptive	descriptive	ADJ
ijtc-1736	197	6	statistics	statistic	NOUN
ijtc-1736	197	7	construct	construct	VERB
ijtc-1736	197	8	no	no	DET
ijtc-1736	197	9	.	.	PUNCT
ijtc-1736	197	10	of	of	ADP
ijtc-1736	197	11	items	item	NOUN
ijtc-1736	197	12	mean	mean	VERB
ijtc-1736	197	13	median	median	PROPN
ijtc-1736	197	14	observed	observed	ADJ
ijtc-1736	197	15	min	min	NOUN
ijtc-1736	197	16	observed	observe	VERB
ijtc-1736	197	17	max	max	PROPN
ijtc-1736	197	18	std	std	PROPN
ijtc-1736	197	19	.	.	PROPN
ijtc-1736	198	1	dev	dev	PROPN
ijtc-1736	198	2	.	.	PROPN
ijtc-1736	199	1	skewness	skewness	PROPN
ijtc-1736	199	2	excess	excess	ADJ
ijtc-1736	199	3	kurtosis	kurtosis	NOUN
ijtc-1736	199	4	tam	tam	NOUN
ijtc-1736	199	5	8	8	NUM
ijtc-1736	199	6	4.440	4.440	NUM
ijtc-1736	199	7	4.00	4.00	NUM
ijtc-1736	199	8	1	1	NUM
ijtc-1736	199	9	5	5	NUM
ijtc-1736	199	10	0.726	0.726	NUM
ijtc-1736	199	11	1.287	1.287	NUM
ijtc-1736	199	12	-1.242	-1.242	PUNCT
ijtc-1736	199	13	ti	ti	PROPN
ijtc-1736	199	14	7	7	NUM
ijtc-1736	199	15	3.910	3.910	NUM
ijtc-1736	199	16	4.00	4.00	NUM
ijtc-1736	199	17	1	1	NUM
ijtc-1736	199	18	5	5	NUM
ijtc-1736	199	19	1.025	1.025	NUM
ijtc-1736	199	20	0.789	0.789	NUM
ijtc-1736	199	21	-0.943	-0.943	PUNCT
ijtc-1736	199	22	psirs	psir	NOUN
ijtc-1736	199	23	8	8	NUM
ijtc-1736	199	24	4.280	4.280	NUM
ijtc-1736	199	25	4.00	4.00	NUM
ijtc-1736	199	26	1	1	NUM
ijtc-1736	199	27	5	5	NUM
ijtc-1736	199	28	0.939	0.939	NUM
ijtc-1736	199	29	2.232	2.232	NUM
ijtc-1736	199	30	-1.498	-1.498	NOUN
ijtc-1736	199	31	source	source	NOUN
ijtc-1736	199	32	:	:	PUNCT
ijtc-1736	199	33	author	author	NOUN
ijtc-1736	199	34	’s	’s	PART
ijtc-1736	199	35	computation	computation	NOUN
ijtc-1736	199	36	(	(	PUNCT
ijtc-1736	199	37	2024	2024	NUM
ijtc-1736	199	38	)	)	PUNCT
ijtc-1736	199	39	the	the	DET
ijtc-1736	199	40	descriptive	descriptive	ADJ
ijtc-1736	199	41	statistics	statistic	NOUN
ijtc-1736	199	42	in	in	ADP
ijtc-1736	199	43	the	the	DET
ijtc-1736	199	44	table	table	NOUN
ijtc-1736	199	45	suggest	suggest	VERB
ijtc-1736	199	46	that	that	SCONJ
ijtc-1736	199	47	the	the	DET
ijtc-1736	199	48	data	datum	NOUN
ijtc-1736	199	49	for	for	ADP
ijtc-1736	199	50	the	the	DET
ijtc-1736	199	51	three	three	NUM
ijtc-1736	199	52	constructs	construct	NOUN
ijtc-1736	199	53	:	:	PUNCT
ijtc-1736	199	54	tax	tax	NOUN
ijtc-1736	199	55	audit	audit	NOUN
ijtc-1736	199	56	management	management	NOUN
ijtc-1736	199	57	(	(	PUNCT
ijtc-1736	199	58	tam	tam	PROPN
ijtc-1736	199	59	)	)	PUNCT
ijtc-1736	199	60	,	,	PUNCT
ijtc-1736	199	61	technology	technology	NOUN
ijtc-1736	199	62	integration	integration	NOUN
ijtc-1736	199	63	(	(	PUNCT
ijtc-1736	199	64	ti	ti	NOUN
ijtc-1736	199	65	)	)	PUNCT
ijtc-1736	199	66	,	,	PUNCT
ijtc-1736	199	67	and	and	CCONJ
ijtc-1736	199	68	performance	performance	NOUN
ijtc-1736	199	69	of	of	ADP
ijtc-1736	199	70	state	state	NOUN
ijtc-1736	199	71	internal	internal	ADJ
ijtc-1736	199	72	revenue	revenue	NOUN
ijtc-1736	199	73	service	service	NOUN
ijtc-1736	199	74	(	(	PUNCT
ijtc-1736	199	75	psirs	psir	NOUN
ijtc-1736	199	76	)	)	PUNCT
ijtc-1736	199	77	are	be	AUX
ijtc-1736	199	78	generally	generally	ADV
ijtc-1736	199	79	acceptable	acceptable	ADJ
ijtc-1736	199	80	but	but	CCONJ
ijtc-1736	199	81	exhibit	exhibit	VERB
ijtc-1736	199	82	slight	slight	ADJ
ijtc-1736	199	83	deviations	deviation	NOUN
ijtc-1736	199	84	from	from	ADP
ijtc-1736	199	85	perfect	perfect	ADJ
ijtc-1736	199	86	normality	normality	NOUN
ijtc-1736	199	87	.	.	PUNCT
ijtc-1736	200	1	all	all	DET
ijtc-1736	200	2	three	three	NUM
ijtc-1736	200	3	constructs	construct	NOUN
ijtc-1736	200	4	have	have	VERB
ijtc-1736	200	5	median	median	ADJ
ijtc-1736	200	6	values	value	NOUN
ijtc-1736	200	7	equal	equal	ADJ
ijtc-1736	200	8	to	to	ADP
ijtc-1736	200	9	4.00	4.00	NUM
ijtc-1736	200	10	,	,	PUNCT
ijtc-1736	200	11	closely	closely	ADV
ijtc-1736	200	12	aligned	align	VERB
ijtc-1736	200	13	with	with	ADP
ijtc-1736	200	14	their	their	PRON
ijtc-1736	200	15	means	mean	NOUN
ijtc-1736	200	16	(	(	PUNCT
ijtc-1736	200	17	tam	tam	X
ijtc-1736	200	18	=	=	SYM
ijtc-1736	200	19	4.44	4.44	NUM
ijtc-1736	200	20	,	,	PUNCT
ijtc-1736	200	21	ti	ti	X
ijtc-1736	200	22	=	=	SYM
ijtc-1736	200	23	3.91	3.91	NUM
ijtc-1736	200	24	,	,	PUNCT
ijtc-1736	200	25	sirs	sir	NOUN
ijtc-1736	200	26	=	=	NOUN
ijtc-1736	200	27	4.28	4.28	NUM
ijtc-1736	200	28	)	)	PUNCT
ijtc-1736	200	29	,	,	PUNCT
ijtc-1736	200	30	indicating	indicate	VERB
ijtc-1736	200	31	a	a	DET
ijtc-1736	200	32	balanced	balanced	ADJ
ijtc-1736	200	33	central	central	ADJ
ijtc-1736	200	34	tendency	tendency	NOUN
ijtc-1736	200	35	.	.	PUNCT
ijtc-1736	201	1	the	the	DET
ijtc-1736	201	2	standard	standard	ADJ
ijtc-1736	201	3	deviations	deviation	NOUN
ijtc-1736	201	4	are	be	AUX
ijtc-1736	201	5	within	within	ADP
ijtc-1736	201	6	a	a	DET
ijtc-1736	201	7	reasonable	reasonable	ADJ
ijtc-1736	201	8	range	range	NOUN
ijtc-1736	201	9	(	(	PUNCT
ijtc-1736	201	10	0.726	0.726	NUM
ijtc-1736	201	11	to	to	ADP
ijtc-1736	201	12	1.025	1.025	NUM
ijtc-1736	201	13	)	)	PUNCT
ijtc-1736	201	14	,	,	PUNCT
ijtc-1736	201	15	reflecting	reflect	VERB
ijtc-1736	201	16	moderate	moderate	ADJ
ijtc-1736	201	17	variability	variability	NOUN
ijtc-1736	201	18	.	.	PUNCT
ijtc-1736	202	1	however	however	ADV
ijtc-1736	202	2	,	,	PUNCT
ijtc-1736	202	3	based	base	VERB
ijtc-1736	202	4	on	on	ADP
ijtc-1736	202	5	the	the	DET
ijtc-1736	202	6	normality	normality	NOUN
ijtc-1736	202	7	threshold	threshold	NOUN
ijtc-1736	202	8	of	of	ADP
ijtc-1736	202	9	±1	±1	VERB
ijtc-1736	202	10	for	for	ADP
ijtc-1736	202	11	skewness	skewness	NOUN
ijtc-1736	202	12	and	and	CCONJ
ijtc-1736	202	13	kurtosis	kurtosis	NOUN
ijtc-1736	202	14	(	(	PUNCT
ijtc-1736	202	15	hair	hair	NOUN
ijtc-1736	202	16	et	et	PROPN
ijtc-1736	202	17	al	al	PROPN
ijtc-1736	202	18	.	.	PROPN
ijtc-1736	202	19	,	,	PUNCT
ijtc-1736	202	20	2010	2010	NUM
ijtc-1736	202	21	)	)	PUNCT
ijtc-1736	202	22	,	,	PUNCT
ijtc-1736	202	23	the	the	DET
ijtc-1736	202	24	constructs	construct	NOUN
ijtc-1736	202	25	show	show	VERB
ijtc-1736	202	26	that	that	SCONJ
ijtc-1736	202	27	there	there	PRON
ijtc-1736	202	28	is	be	VERB
ijtc-1736	202	29	normality	normality	ADJ
ijtc-1736	202	30	distribution	distribution	NOUN
ijtc-1736	202	31	of	of	ADP
ijtc-1736	202	32	instruments	instrument	NOUN
ijtc-1736	202	33	.	.	PUNCT
ijtc-1736	203	1	tam	tam	PROPN
ijtc-1736	203	2	(	(	PUNCT
ijtc-1736	203	3	skewness	skewness	NOUN
ijtc-1736	203	4	=	=	ADJ
ijtc-1736	203	5	1.287	1.287	NUM
ijtc-1736	203	6	,	,	PUNCT
ijtc-1736	203	7	kurtosis	kurtosis	NOUN
ijtc-1736	203	8	=	=	PUNCT
ijtc-1736	203	9	–	–	PUNCT
ijtc-1736	203	10	1.242	1.242	NUM
ijtc-1736	203	11	)	)	PUNCT
ijtc-1736	203	12	and	and	CCONJ
ijtc-1736	203	13	sirs	sir	NOUN
ijtc-1736	203	14	(	(	PUNCT
ijtc-1736	203	15	skewness	skewness	NOUN
ijtc-1736	203	16	=	=	NOUN
ijtc-1736	203	17	2.232	2.232	NUM
ijtc-1736	203	18	,	,	PUNCT
ijtc-1736	203	19	kurtosis	kurtosis	NOUN
ijtc-1736	203	20	=	=	PUNCT
ijtc-1736	203	21	–	–	PUNCT
ijtc-1736	203	22	1.498	1.498	NUM
ijtc-1736	203	23	)	)	PUNCT
ijtc-1736	203	24	exceed	exceed	VERB
ijtc-1736	203	25	the	the	DET
ijtc-1736	203	26	±1	±1	ADJ
ijtc-1736	203	27	threshold	threshold	NOUN
ijtc-1736	203	28	for	for	ADP
ijtc-1736	203	29	skewness	skewness	NOUN
ijtc-1736	203	30	,	,	PUNCT
ijtc-1736	203	31	suggesting	suggest	VERB
ijtc-1736	203	32	mild	mild	ADJ
ijtc-1736	203	33	to	to	AUX
ijtc-1736	203	34	moderate	moderate	ADJ
ijtc-1736	203	35	right	right	NOUN
ijtc-1736	203	36	-	-	PUNCT
ijtc-1736	203	37	skewness	skewness	NOUN
ijtc-1736	203	38	,	,	PUNCT
ijtc-1736	203	39	while	while	SCONJ
ijtc-1736	203	40	ti	ti	PROPN
ijtc-1736	203	41	(	(	PUNCT
ijtc-1736	203	42	skewness	skewness	NOUN
ijtc-1736	203	43	=	=	NUM
ijtc-1736	203	44	0.789	0.789	NUM
ijtc-1736	203	45	,	,	PUNCT
ijtc-1736	203	46	kurtosis	kurtosis	VERB
ijtc-1736	203	47	=	=	PUNCT
ijtc-1736	203	48	–	–	PUNCT
ijtc-1736	203	49	0.943	0.943	NUM
ijtc-1736	203	50	)	)	PUNCT
ijtc-1736	203	51	remains	remain	VERB
ijtc-1736	203	52	within	within	ADP
ijtc-1736	203	53	acceptable	acceptable	ADJ
ijtc-1736	203	54	bounds	bound	NOUN
ijtc-1736	203	55	.	.	PUNCT
ijtc-1736	204	1	hence	hence	ADV
ijtc-1736	204	2	,	,	PUNCT
ijtc-1736	204	3	the	the	DET
ijtc-1736	204	4	data	data	NOUN
ijtc-1736	204	5	meets	meet	VERB
ijtc-1736	204	6	the	the	DET
ijtc-1736	204	7	basic	basic	ADJ
ijtc-1736	204	8	assumptions	assumption	NOUN
ijtc-1736	204	9	for	for	ADP
ijtc-1736	204	10	multivariate	multivariate	NOUN
ijtc-1736	204	11	analysis	analysis	NOUN
ijtc-1736	204	12	.	.	PUNCT
ijtc-1736	205	1	quality	quality	NOUN
ijtc-1736	205	2	criteria	criterion	NOUN
ijtc-1736	205	3	this	this	DET
ijtc-1736	205	4	section	section	NOUN
ijtc-1736	205	5	presents	present	VERB
ijtc-1736	205	6	the	the	DET
ijtc-1736	205	7	assessment	assessment	NOUN
ijtc-1736	205	8	of	of	ADP
ijtc-1736	205	9	construct	construct	VERB
ijtc-1736	205	10	reliability	reliability	NOUN
ijtc-1736	205	11	and	and	CCONJ
ijtc-1736	205	12	validity	validity	NOUN
ijtc-1736	205	13	to	to	PART
ijtc-1736	205	14	ensure	ensure	VERB
ijtc-1736	205	15	the	the	DET
ijtc-1736	205	16	measurement	measurement	NOUN
ijtc-1736	205	17	model	model	NOUN
ijtc-1736	205	18	’s	’s	PART
ijtc-1736	205	19	adequacy	adequacy	NOUN
ijtc-1736	205	20	.	.	PUNCT
ijtc-1736	206	1	it	it	PRON
ijtc-1736	206	2	includes	include	VERB
ijtc-1736	206	3	analyses	analysis	NOUN
ijtc-1736	206	4	of	of	ADP
ijtc-1736	206	5	internal	internal	ADJ
ijtc-1736	206	6	consistency	consistency	NOUN
ijtc-1736	206	7	,	,	PUNCT
ijtc-1736	206	8	convergent	convergent	NOUN
ijtc-1736	206	9	validity	validity	NOUN
ijtc-1736	206	10	,	,	PUNCT
ijtc-1736	206	11	and	and	CCONJ
ijtc-1736	206	12	discriminant	discriminant	ADJ
ijtc-1736	206	13	validity	validity	NOUN
ijtc-1736	206	14	using	use	VERB
ijtc-1736	206	15	established	establish	VERB
ijtc-1736	206	16	statistical	statistical	ADJ
ijtc-1736	206	17	criteria	criterion	NOUN
ijtc-1736	206	18	.	.	PUNCT
ijtc-1736	207	1	the	the	DET
ijtc-1736	207	2	evaluation	evaluation	NOUN
ijtc-1736	207	3	is	be	AUX
ijtc-1736	207	4	guided	guide	VERB
ijtc-1736	207	5	by	by	ADP
ijtc-1736	207	6	recommended	recommend	VERB
ijtc-1736	207	7	thresholds	threshold	NOUN
ijtc-1736	207	8	from	from	ADP
ijtc-1736	207	9	prior	prior	ADJ
ijtc-1736	207	10	scholars	scholar	NOUN
ijtc-1736	207	11	such	such	ADJ
ijtc-1736	207	12	as	as	ADP
ijtc-1736	207	13	hair	hair	NOUN
ijtc-1736	207	14	et	et	PROPN
ijtc-1736	207	15	al	al	PROPN
ijtc-1736	207	16	.	.	PROPN
ijtc-1736	207	17	(	(	PUNCT
ijtc-1736	207	18	2021	2021	NUM
ijtc-1736	207	19	)	)	PUNCT
ijtc-1736	207	20	and	and	CCONJ
ijtc-1736	207	21	fornell	fornell	NOUN
ijtc-1736	207	22	and	and	CCONJ
ijtc-1736	207	23	larcker	larcker	NOUN
ijtc-1736	207	24	(	(	PUNCT
ijtc-1736	207	25	1981	1981	NUM
ijtc-1736	207	26	)	)	PUNCT
ijtc-1736	207	27	.	.	PUNCT
ijtc-1736	208	1	table	table	NOUN
ijtc-1736	208	2	5	5	NUM
ijtc-1736	208	3	.	.	PUNCT
ijtc-1736	208	4	construct	construct	VERB
ijtc-1736	208	5	reliability	reliability	NOUN
ijtc-1736	208	6	and	and	CCONJ
ijtc-1736	208	7	validity	validity	NOUN
ijtc-1736	208	8	cronbach	cronbach	NOUN
ijtc-1736	208	9	's	's	PART
ijtc-1736	208	10	alpha	alpha	ADJ
ijtc-1736	208	11	composite	composite	ADJ
ijtc-1736	208	12	reliability	reliability	NOUN
ijtc-1736	208	13	(	(	PUNCT
ijtc-1736	208	14	rho_a	rho_a	NOUN
ijtc-1736	208	15	)	)	PUNCT
ijtc-1736	209	1	composite	composite	ADJ
ijtc-1736	209	2	reliability	reliability	NOUN
ijtc-1736	209	3	(	(	PUNCT
ijtc-1736	209	4	rho_c	rho_c	NOUN
ijtc-1736	209	5	)	)	PUNCT
ijtc-1736	209	6	average	average	ADJ
ijtc-1736	209	7	variance	variance	NOUN
ijtc-1736	209	8	extracted	extract	VERB
ijtc-1736	209	9	(	(	PUNCT
ijtc-1736	209	10	ave	ave	NOUN
ijtc-1736	209	11	)	)	PUNCT
ijtc-1736	209	12	psirs0.871	psirs0.871	PROPN
ijtc-1736	209	13	0.908	0.908	NUM
ijtc-1736	209	14	0.898	0.898	NUM
ijtc-1736	209	15	0.528	0.528	NUM
ijtc-1736	209	16	tam0.842	tam0.842	NOUN
ijtc-1736	209	17	0.848	0.848	NUM
ijtc-1736	209	18	0.877	0.877	NUM
ijtc-1736	209	19	0.522	0.522	NUM
ijtc-1736	209	20	ti0.840	ti0.840	ADP
ijtc-1736	209	21	0.845	0.845	NUM
ijtc-1736	209	22	0.880	0.880	NUM
ijtc-1736	209	23	0.512	0.512	NUM
ijtc-1736	209	24	source	source	NOUN
ijtc-1736	209	25	:	:	PUNCT
ijtc-1736	209	26	author	author	NOUN
ijtc-1736	209	27	’s	’s	PART
ijtc-1736	209	28	computation	computation	NOUN
ijtc-1736	209	29	(	(	PUNCT
ijtc-1736	209	30	2024	2024	NUM
ijtc-1736	209	31	)	)	PUNCT
ijtc-1736	209	32	table	table	NOUN
ijtc-1736	209	33	6	6	NUM
ijtc-1736	209	34	.	.	PUNCT
ijtc-1736	210	1	discriminant	discriminant	ADJ
ijtc-1736	210	2	validity	validity	NOUN
ijtc-1736	210	3	–	–	PUNCT
ijtc-1736	210	4	fornell	fornell	NOUN
ijtc-1736	210	5	-	-	PUNCT
ijtc-1736	210	6	larker	larker	ADJ
ijtc-1736	210	7	criterion	criterion	NOUN
ijtc-1736	210	8	psirstamti	psirstamti	ADP
ijtc-1736	210	9	psirs0.727	psirs0.727	PROPN
ijtc-1736	210	10	tam0.695	tam0.695	NOUN
ijtc-1736	210	11	0.722	0.722	NUM
ijtc-1736	210	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	210	13	tax	tax	NOUN
ijtc-1736	210	14	audit	audit	NOUN
ijtc-1736	210	15	management	management	NOUN
ijtc-1736	210	16	,	,	PUNCT
ijtc-1736	210	17	technology	technology	NOUN
ijtc-1736	210	18	integration	integration	NOUN
ijtc-1736	210	19	and	and	CCONJ
ijtc-1736	210	20	performance	performance	NOUN
ijtc-1736	210	21	of	of	ADP
ijtc-1736	210	22	state	state	NOUN
ijtc-1736	210	23	internal	internal	ADJ
ijtc-1736	210	24	revenue	revenue	NOUN
ijtc-1736	210	25	service	service	NOUN
ijtc-1736	210	26	in	in	ADP
ijtc-1736	210	27	southwest	southwest	PROPN
ijtc-1736	210	28	,	,	PUNCT
ijtc-1736	210	29	nigeria	nigeria	PROPN
ijtc-1736	210	30	olumoh	olumoh	PROPN
ijtc-1736	210	31	and	and	CCONJ
ijtc-1736	210	32	sanni	sanni	PROPN
ijtc-1736	210	33	953	953	NUM
ijtc-1736	210	34	|	|	ADV
ijtc-1736	210	35	ilomata	ilomata	PROPN
ijtc-1736	210	36	international	international	ADJ
ijtc-1736	210	37	journal	journal	NOUN
ijtc-1736	210	38	of	of	ADP
ijtc-1736	210	39	tax	tax	PROPN
ijtc-1736	210	40	&	&	CCONJ
ijtc-1736	210	41	accounting	accounting	PROPN
ijtc-1736	210	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	210	43	ti0.697	ti0.697	VERB
ijtc-1736	210	44	0.507	0.507	NUM
ijtc-1736	210	45	0.716	0.716	NUM
ijtc-1736	210	46	source	source	NOUN
ijtc-1736	210	47	:	:	PUNCT
ijtc-1736	210	48	author	author	NOUN
ijtc-1736	210	49	’s	’s	PART
ijtc-1736	210	50	computation	computation	NOUN
ijtc-1736	210	51	(	(	PUNCT
ijtc-1736	210	52	2024	2024	NUM
ijtc-1736	210	53	)	)	PUNCT
ijtc-1736	210	54	table	table	NOUN
ijtc-1736	210	55	7	7	NUM
ijtc-1736	210	56	.	.	PUNCT
ijtc-1736	211	1	discriminant	discriminant	ADJ
ijtc-1736	211	2	validity	validity	NOUN
ijtc-1736	211	3	–	–	PUNCT
ijtc-1736	211	4	cross	cross	NOUN
ijtc-1736	211	5	loadings	loading	NOUN
ijtc-1736	211	6	psirstamtitix	psirstamtitix	PROPN
ijtc-1736	211	7	tam	tam	PROPN
ijtc-1736	211	8	psirs-1	psirs-1	NUM
ijtc-1736	211	9	0.849	0.849	NUM
ijtc-1736	211	10	*	*	NOUN
ijtc-1736	211	11	0.770	0.770	NUM
ijtc-1736	211	12	0.735	0.735	NUM
ijtc-1736	211	13	-0.462	-0.462	NUM
ijtc-1736	211	14	psirs-2	psirs-2	NUM
ijtc-1736	211	15	0.757	0.757	NUM
ijtc-1736	211	16	*	*	NUM
ijtc-1736	211	17	0.543	0.543	NUM
ijtc-1736	211	18	0.500	0.500	NUM
ijtc-1736	211	19	-0.190	-0.190	SYM
ijtc-1736	211	20	psirs-3	psirs-3	NUM
ijtc-1736	211	21	0.776	0.776	NUM
ijtc-1736	211	22	*	*	SYM
ijtc-1736	211	23	0.498	0.498	NUM
ijtc-1736	211	24	0.607	0.607	NUM
ijtc-1736	211	25	-0.485	-0.485	NUM
ijtc-1736	211	26	psirs-4	psirs-4	NUM
ijtc-1736	211	27	0.772	0.772	NUM
ijtc-1736	211	28	*	*	NUM
ijtc-1736	211	29	0.539	0.539	NUM
ijtc-1736	211	30	0.477	0.477	NUM
ijtc-1736	211	31	-0.265	-0.265	PUNCT
ijtc-1736	211	32	psirs-5	psirs-5	AUX
ijtc-1736	211	33	0.799	0.799	NUM
ijtc-1736	211	34	*	*	NUM
ijtc-1736	211	35	0.510	0.510	NUM
ijtc-1736	211	36	0.479	0.479	NUM
ijtc-1736	211	37	-0.360	-0.360	PUNCT
ijtc-1736	212	1	psirs-6	psirs-6	PRON
ijtc-1736	212	2	0.627	0.627	NUM
ijtc-1736	212	3	*	*	NOUN
ijtc-1736	212	4	0.323	0.323	NUM
ijtc-1736	212	5	0.513	0.513	NUM
ijtc-1736	212	6	-0.427	-0.427	NOUN
ijtc-1736	212	7	psirs-7	psirs-7	NUM
ijtc-1736	212	8	0.645	0.645	NUM
ijtc-1736	212	9	*	*	PUNCT
ijtc-1736	212	10	0.400	0.400	NUM
ijtc-1736	212	11	0.274	0.274	NUM
ijtc-1736	212	12	-0.236	-0.236	PUNCT
ijtc-1736	213	1	psirs-8	psirs-8	NUM
ijtc-1736	213	2	0.534	0.534	NUM
ijtc-1736	213	3	*	*	NUM
ijtc-1736	213	4	0.204	0.204	NUM
ijtc-1736	213	5	0.224	0.224	NUM
ijtc-1736	213	6	-0.112	-0.112	PUNCT
ijtc-1736	213	7	tam-1	tam-1	ADV
ijtc-1736	213	8	0.540	0.540	NUM
ijtc-1736	213	9	0.745	0.745	NUM
ijtc-1736	213	10	*	*	PUNCT
ijtc-1736	213	11	0.505	0.505	NUM
ijtc-1736	213	12	-0.276	-0.276	NOUN
ijtc-1736	213	13	tam-2	tam-2	NUM
ijtc-1736	213	14	0.320	0.320	NUM
ijtc-1736	213	15	0.583	0.583	NUM
ijtc-1736	213	16	*	*	SYM
ijtc-1736	213	17	0.359	0.359	NUM
ijtc-1736	213	18	-0.206	-0.206	PUNCT
ijtc-1736	213	19	tam-3	tam-3	NUM
ijtc-1736	213	20	0.306	0.306	NUM
ijtc-1736	213	21	0.697	0.697	NUM
ijtc-1736	213	22	*	*	SYM
ijtc-1736	213	23	0.534	0.534	NUM
ijtc-1736	213	24	-0.184	-0.184	NOUN
ijtc-1736	213	25	tam-4	tam-4	NUM
ijtc-1736	213	26	0.485	0.485	NUM
ijtc-1736	213	27	0.660	0.660	NUM
ijtc-1736	213	28	*	*	X
ijtc-1736	213	29	0.528	0.528	NUM
ijtc-1736	213	30	-0.329	-0.329	PUNCT
ijtc-1736	213	31	tam-5	tam-5	ADP
ijtc-1736	213	32	0.402	0.402	NUM
ijtc-1736	213	33	0.684	0.684	NUM
ijtc-1736	213	34	*	*	PUNCT
ijtc-1736	214	1	0.423	0.423	NUM
ijtc-1736	214	2	-0.098	-0.098	PUNCT
ijtc-1736	214	3	tam-6	tam-6	ADV
ijtc-1736	214	4	0.545	0.545	NUM
ijtc-1736	214	5	0.693	0.693	NUM
ijtc-1736	214	6	*	*	NUM
ijtc-1736	214	7	0.665	0.665	NUM
ijtc-1736	214	8	-0.539	-0.539	ADJ
ijtc-1736	214	9	tam-7	tam-7	SYM
ijtc-1736	214	10	0.528	0.528	NUM
ijtc-1736	214	11	0.677	0.677	NUM
ijtc-1736	214	12	*	*	SYM
ijtc-1736	214	13	0.626	0.626	NUM
ijtc-1736	214	14	-0.313	-0.313	PUNCT
ijtc-1736	214	15	tam-8	tam-8	NUM
ijtc-1736	214	16	0.559	0.559	NUM
ijtc-1736	214	17	0.745	0.745	NUM
ijtc-1736	214	18	*	*	SYM
ijtc-1736	214	19	0.692	0.692	NUM
ijtc-1736	214	20	-0.493	-0.493	NUM
ijtc-1736	214	21	ti-1	ti-1	PUNCT
ijtc-1736	214	22	0.455	0.455	NUM
ijtc-1736	214	23	0.576	0.576	NUM
ijtc-1736	214	24	0.798	0.798	NUM
ijtc-1736	214	25	*	*	PUNCT
ijtc-1736	214	26	-0.360	-0.360	PUNCT
ijtc-1736	214	27	ti-2	ti-2	NOUN
ijtc-1736	214	28	0.445	0.445	NUM
ijtc-1736	214	29	0.496	0.496	NUM
ijtc-1736	214	30	0.640	0.640	NUM
ijtc-1736	214	31	*	*	PUNCT
ijtc-1736	214	32	-0.299	-0.299	NOUN
ijtc-1736	214	33	ti-3	ti-3	ADV
ijtc-1736	214	34	0.615	0.615	NUM
ijtc-1736	214	35	0.696	0.696	NUM
ijtc-1736	214	36	0.765	0.765	NUM
ijtc-1736	214	37	*	*	SYM
ijtc-1736	214	38	-0.543	-0.543	NOUN
ijtc-1736	214	39	ti-4	ti-4	ADP
ijtc-1736	214	40	0.482	0.482	NUM
ijtc-1736	214	41	0.539	0.539	NUM
ijtc-1736	214	42	0.681	0.681	NUM
ijtc-1736	214	43	*	*	NOUN
ijtc-1736	214	44	-0.428	-0.428	PUNCT
ijtc-1736	214	45	ti-5	ti-5	PART
ijtc-1736	215	1	0.507	0.507	NUM
ijtc-1736	215	2	0.567	0.567	NUM
ijtc-1736	215	3	0.732	0.732	NUM
ijtc-1736	215	4	*	*	PUNCT
ijtc-1736	216	1	-0.455	-0.455	PUNCT
ijtc-1736	216	2	ti-6	ti-6	ADV
ijtc-1736	216	3	0.500	0.500	NUM
ijtc-1736	216	4	0.509	0.509	NUM
ijtc-1736	216	5	0.668	0.668	NUM
ijtc-1736	216	6	*	*	SYM
ijtc-1736	216	7	-0.269	-0.269	NUM
ijtc-1736	216	8	ti-7	ti-7	NUM
ijtc-1736	216	9	0.448	0.448	NUM
ijtc-1736	216	10	0.629	0.629	NUM
ijtc-1736	216	11	0.711	0.711	NUM
ijtc-1736	216	12	*	*	PUNCT
ijtc-1736	217	1	-0.468	-0.468	NOUN
ijtc-1736	217	2	tix	tix	ADJ
ijtc-1736	217	3	tam-0.461	tam-0.461	ADJ
ijtc-1736	217	4	-0.473	-0.473	NOUN
ijtc-1736	217	5	-0.572	-0.572	PUNCT
ijtc-1736	217	6	1.000	1.000	NUM
ijtc-1736	217	7	*	*	NOUN
ijtc-1736	217	8	source	source	NOUN
ijtc-1736	217	9	:	:	PUNCT
ijtc-1736	217	10	author	author	NOUN
ijtc-1736	217	11	’s	’s	PART
ijtc-1736	217	12	computation	computation	NOUN
ijtc-1736	217	13	(	(	PUNCT
ijtc-1736	217	14	2024	2024	NUM
ijtc-1736	217	15	)	)	PUNCT
ijtc-1736	217	16	basic	basic	ADJ
ijtc-1736	217	17	pls	pls	NOUN
ijtc-1736	217	18	algorithm	algorithm	PROPN
ijtc-1736	217	19	graphica	graphica	PROPN
ijtc-1736	217	20	representation	representation	PROPN
ijtc-1736	217	21	source	source	NOUN
ijtc-1736	217	22	:	:	PUNCT
ijtc-1736	217	23	smarpls4	smarpls4	PROPN
ijtc-1736	217	24	output	output	NOUN
ijtc-1736	217	25	figure	figure	NOUN
ijtc-1736	217	26	1	1	NUM
ijtc-1736	217	27	.	.	PUNCT
ijtc-1736	218	1	path	path	NOUN
ijtc-1736	218	2	graph	graph	NOUN
ijtc-1736	218	3	analysis	analysis	NOUN
ijtc-1736	218	4	tables	table	NOUN
ijtc-1736	218	5	5	5	NUM
ijtc-1736	218	6	to	to	PART
ijtc-1736	218	7	7	7	NUM
ijtc-1736	218	8	present	present	VERB
ijtc-1736	218	9	the	the	DET
ijtc-1736	218	10	assessment	assessment	NOUN
ijtc-1736	218	11	of	of	ADP
ijtc-1736	218	12	the	the	DET
ijtc-1736	218	13	measurement	measurement	NOUN
ijtc-1736	218	14	model	model	NOUN
ijtc-1736	218	15	,	,	PUNCT
ijtc-1736	218	16	establishing	establish	VERB
ijtc-1736	218	17	the	the	DET
ijtc-1736	218	18	reliability	reliability	NOUN
ijtc-1736	218	19	and	and	CCONJ
ijtc-1736	218	20	validity	validity	NOUN
ijtc-1736	218	21	of	of	ADP
ijtc-1736	218	22	the	the	DET
ijtc-1736	218	23	constructs	construct	NOUN
ijtc-1736	218	24	:	:	PUNCT
ijtc-1736	218	25	performance	performance	NOUN
ijtc-1736	218	26	of	of	ADP
ijtc-1736	218	27	state	state	NOUN
ijtc-1736	218	28	internal	internal	ADJ
ijtc-1736	218	29	revenue	revenue	NOUN
ijtc-1736	218	30	services	service	NOUN
ijtc-1736	218	31	(	(	PUNCT
ijtc-1736	218	32	psirs	psir	NOUN
ijtc-1736	218	33	)	)	PUNCT
ijtc-1736	218	34	,	,	PUNCT
ijtc-1736	218	35	tax	tax	NOUN
ijtc-1736	218	36	audit	audit	NOUN
ijtc-1736	218	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	218	38	tax	tax	NOUN
ijtc-1736	218	39	audit	audit	NOUN
ijtc-1736	218	40	management	management	NOUN
ijtc-1736	218	41	,	,	PUNCT
ijtc-1736	218	42	technology	technology	NOUN
ijtc-1736	218	43	integration	integration	NOUN
ijtc-1736	218	44	and	and	CCONJ
ijtc-1736	218	45	performance	performance	NOUN
ijtc-1736	218	46	of	of	ADP
ijtc-1736	218	47	state	state	NOUN
ijtc-1736	218	48	internal	internal	ADJ
ijtc-1736	218	49	revenue	revenue	NOUN
ijtc-1736	218	50	service	service	NOUN
ijtc-1736	218	51	in	in	ADP
ijtc-1736	218	52	southwest	southwest	PROPN
ijtc-1736	218	53	,	,	PUNCT
ijtc-1736	218	54	nigeria	nigeria	PROPN
ijtc-1736	218	55	olumoh	olumoh	PROPN
ijtc-1736	218	56	and	and	CCONJ
ijtc-1736	218	57	sanni	sanni	PROPN
ijtc-1736	218	58	954	954	NUM
ijtc-1736	218	59	|	|	NOUN
ijtc-1736	218	60	ilomata	ilomata	PROPN
ijtc-1736	218	61	international	international	ADJ
ijtc-1736	218	62	journal	journal	NOUN
ijtc-1736	218	63	of	of	ADP
ijtc-1736	218	64	tax	tax	PROPN
ijtc-1736	218	65	&	&	CCONJ
ijtc-1736	218	66	accounting	accounting	PROPN
ijtc-1736	218	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	218	68	management	management	NOUN
ijtc-1736	218	69	(	(	PUNCT
ijtc-1736	218	70	tam	tam	NOUN
ijtc-1736	218	71	)	)	PUNCT
ijtc-1736	218	72	,	,	PUNCT
ijtc-1736	218	73	and	and	CCONJ
ijtc-1736	218	74	technology	technology	NOUN
ijtc-1736	218	75	integration	integration	NOUN
ijtc-1736	218	76	(	(	PUNCT
ijtc-1736	218	77	ti	ti	NOUN
ijtc-1736	218	78	)	)	PUNCT
ijtc-1736	218	79	.	.	PUNCT
ijtc-1736	219	1	as	as	SCONJ
ijtc-1736	219	2	shown	show	VERB
ijtc-1736	219	3	in	in	ADP
ijtc-1736	219	4	table	table	NOUN
ijtc-1736	219	5	5	5	NUM
ijtc-1736	219	6	,	,	PUNCT
ijtc-1736	219	7	all	all	PRON
ijtc-1736	219	8	constructs	construct	NOUN
ijtc-1736	219	9	meet	meet	VERB
ijtc-1736	219	10	the	the	DET
ijtc-1736	219	11	minimum	minimum	ADJ
ijtc-1736	219	12	threshold	threshold	NOUN
ijtc-1736	219	13	for	for	ADP
ijtc-1736	219	14	cronbach	cronbach	NOUN
ijtc-1736	219	15	’s	’s	PART
ijtc-1736	219	16	alpha	alpha	NOUN
ijtc-1736	219	17	(	(	PUNCT
ijtc-1736	219	18	>	>	X
ijtc-1736	219	19	0.70	0.70	NUM
ijtc-1736	219	20	)	)	PUNCT
ijtc-1736	219	21	,	,	PUNCT
ijtc-1736	219	22	indicating	indicate	VERB
ijtc-1736	219	23	strong	strong	ADJ
ijtc-1736	219	24	internal	internal	ADJ
ijtc-1736	219	25	consistency	consistency	NOUN
ijtc-1736	219	26	(	(	PUNCT
ijtc-1736	219	27	hair	hair	NOUN
ijtc-1736	219	28	et	et	PROPN
ijtc-1736	219	29	al	al	PROPN
ijtc-1736	219	30	.	.	PROPN
ijtc-1736	219	31	,	,	PUNCT
ijtc-1736	219	32	2019	2019	NUM
ijtc-1736	219	33	.	.	PUNCT
ijtc-1736	220	1	specifically	specifically	ADV
ijtc-1736	220	2	,	,	PUNCT
ijtc-1736	220	3	psirs	psir	NOUN
ijtc-1736	220	4	(	(	PUNCT
ijtc-1736	220	5	α	α	NOUN
ijtc-1736	220	6	=	=	NOUN
ijtc-1736	220	7	0.871	0.871	NUM
ijtc-1736	220	8	)	)	PUNCT
ijtc-1736	220	9	,	,	PUNCT
ijtc-1736	220	10	tam	tam	PROPN
ijtc-1736	220	11	(	(	PUNCT
ijtc-1736	220	12	α	α	NOUN
ijtc-1736	220	13	=	=	NOUN
ijtc-1736	220	14	0.842	0.842	NUM
ijtc-1736	220	15	)	)	PUNCT
ijtc-1736	220	16	,	,	PUNCT
ijtc-1736	220	17	and	and	CCONJ
ijtc-1736	220	18	ti	ti	X
ijtc-1736	220	19	(	(	PUNCT
ijtc-1736	220	20	α	α	NOUN
ijtc-1736	220	21	=	=	NOUN
ijtc-1736	220	22	0.840	0.840	NUM
ijtc-1736	220	23	)	)	PUNCT
ijtc-1736	220	24	are	be	AUX
ijtc-1736	220	25	reliable	reliable	ADJ
ijtc-1736	220	26	.	.	PUNCT
ijtc-1736	221	1	composite	composite	ADJ
ijtc-1736	221	2	reliability	reliability	NOUN
ijtc-1736	221	3	values	value	NOUN
ijtc-1736	221	4	(	(	PUNCT
ijtc-1736	221	5	rho_c	rho_c	NOUN
ijtc-1736	221	6	)	)	PUNCT
ijtc-1736	221	7	for	for	ADP
ijtc-1736	221	8	all	all	DET
ijtc-1736	221	9	constructs	construct	NOUN
ijtc-1736	221	10	are	be	AUX
ijtc-1736	221	11	above	above	ADP
ijtc-1736	221	12	the	the	DET
ijtc-1736	221	13	acceptable	acceptable	ADJ
ijtc-1736	221	14	0.70	0.70	NUM
ijtc-1736	221	15	benchmark	benchmark	NOUN
ijtc-1736	221	16	(	(	PUNCT
ijtc-1736	221	17	psirs	psir	NOUN
ijtc-1736	221	18	=	=	SYM
ijtc-1736	221	19	0.898	0.898	NUM
ijtc-1736	221	20	,	,	PUNCT
ijtc-1736	221	21	tam	tam	X
ijtc-1736	221	22	=	=	PUNCT
ijtc-1736	221	23	0.877	0.877	NUM
ijtc-1736	221	24	,	,	PUNCT
ijtc-1736	221	25	ti	ti	X
ijtc-1736	221	26	=	=	NOUN
ijtc-1736	221	27	0.880	0.880	NUM
ijtc-1736	221	28	)	)	PUNCT
ijtc-1736	221	29	,	,	PUNCT
ijtc-1736	221	30	confirming	confirm	VERB
ijtc-1736	221	31	construct	construct	NOUN
ijtc-1736	221	32	reliability	reliability	NOUN
ijtc-1736	221	33	(	(	PUNCT
ijtc-1736	221	34	hair	hair	NOUN
ijtc-1736	221	35	et	et	PROPN
ijtc-1736	221	36	al	al	PROPN
ijtc-1736	221	37	.	.	PROPN
ijtc-1736	221	38	,	,	PUNCT
ijtc-1736	221	39	2014	2014	NUM
ijtc-1736	221	40	)	)	PUNCT
ijtc-1736	221	41	.	.	PUNCT
ijtc-1736	222	1	additionally	additionally	ADV
ijtc-1736	222	2	,	,	PUNCT
ijtc-1736	222	3	the	the	DET
ijtc-1736	222	4	ave	ave	NOUN
ijtc-1736	222	5	values	value	NOUN
ijtc-1736	222	6	for	for	ADP
ijtc-1736	222	7	psirs	psir	NOUN
ijtc-1736	222	8	(	(	PUNCT
ijtc-1736	222	9	0.528	0.528	NUM
ijtc-1736	222	10	)	)	PUNCT
ijtc-1736	222	11	,	,	PUNCT
ijtc-1736	222	12	tam	tam	X
ijtc-1736	222	13	(	(	PUNCT
ijtc-1736	222	14	0.522	0.522	NUM
ijtc-1736	222	15	)	)	PUNCT
ijtc-1736	222	16	,	,	PUNCT
ijtc-1736	222	17	and	and	CCONJ
ijtc-1736	222	18	ti	ti	X
ijtc-1736	222	19	(	(	PUNCT
ijtc-1736	222	20	0.512	0.512	NUM
ijtc-1736	222	21	)	)	PUNCT
ijtc-1736	222	22	all	all	PRON
ijtc-1736	222	23	exceed	exceed	VERB
ijtc-1736	222	24	the	the	DET
ijtc-1736	222	25	0.50	0.50	NUM
ijtc-1736	222	26	threshold	threshold	NOUN
ijtc-1736	222	27	,	,	PUNCT
ijtc-1736	222	28	demonstrating	demonstrate	VERB
ijtc-1736	222	29	sufficient	sufficient	ADJ
ijtc-1736	222	30	convergent	convergent	NOUN
ijtc-1736	222	31	validity	validity	NOUN
ijtc-1736	222	32	,	,	PUNCT
ijtc-1736	222	33	which	which	PRON
ijtc-1736	222	34	reflects	reflect	VERB
ijtc-1736	222	35	that	that	SCONJ
ijtc-1736	222	36	each	each	DET
ijtc-1736	222	37	construct	construct	NOUN
ijtc-1736	222	38	explains	explain	VERB
ijtc-1736	222	39	more	more	ADJ
ijtc-1736	222	40	than	than	ADP
ijtc-1736	222	41	half	half	NOUN
ijtc-1736	222	42	of	of	ADP
ijtc-1736	222	43	the	the	DET
ijtc-1736	222	44	variance	variance	NOUN
ijtc-1736	222	45	of	of	ADP
ijtc-1736	222	46	its	its	PRON
ijtc-1736	222	47	indicators	indicator	NOUN
ijtc-1736	222	48	(	(	PUNCT
ijtc-1736	222	49	hair	hair	NOUN
ijtc-1736	222	50	et	et	PROPN
ijtc-1736	222	51	al	al	PROPN
ijtc-1736	222	52	.	.	PROPN
ijtc-1736	222	53	,	,	PUNCT
ijtc-1736	222	54	2021	2021	NUM
ijtc-1736	222	55	;	;	PUNCT
ijtc-1736	222	56	fornell	fornell	PROPN
ijtc-1736	222	57	&	&	CCONJ
ijtc-1736	222	58	larcker	larcker	PROPN
ijtc-1736	222	59	,	,	PUNCT
ijtc-1736	222	60	1981	1981	NUM
ijtc-1736	222	61	)	)	PUNCT
ijtc-1736	222	62	.	.	PUNCT
ijtc-1736	223	1	discriminant	discriminant	ADJ
ijtc-1736	223	2	validity	validity	NOUN
ijtc-1736	223	3	is	be	AUX
ijtc-1736	223	4	evaluated	evaluate	VERB
ijtc-1736	223	5	in	in	ADP
ijtc-1736	223	6	tables	table	NOUN
ijtc-1736	223	7	6	6	NUM
ijtc-1736	223	8	and	and	CCONJ
ijtc-1736	223	9	7	7	NUM
ijtc-1736	223	10	.	.	NOUN
ijtc-1736	223	11	table	table	NOUN
ijtc-1736	223	12	6	6	NUM
ijtc-1736	223	13	applies	apply	VERB
ijtc-1736	223	14	the	the	DET
ijtc-1736	223	15	fornell	fornell	NOUN
ijtc-1736	223	16	-	-	PUNCT
ijtc-1736	223	17	larcker	larcker	NOUN
ijtc-1736	223	18	criterion	criterion	NOUN
ijtc-1736	223	19	,	,	PUNCT
ijtc-1736	223	20	which	which	PRON
ijtc-1736	223	21	requires	require	VERB
ijtc-1736	223	22	that	that	SCONJ
ijtc-1736	223	23	a	a	DET
ijtc-1736	223	24	construct	construct	NOUN
ijtc-1736	223	25	’s	’s	PART
ijtc-1736	223	26	square	square	ADJ
ijtc-1736	223	27	root	root	NOUN
ijtc-1736	223	28	of	of	ADP
ijtc-1736	223	29	ave	ave	NOUN
ijtc-1736	223	30	(	(	PUNCT
ijtc-1736	223	31	on	on	ADP
ijtc-1736	223	32	the	the	DET
ijtc-1736	223	33	diagonal	diagonal	ADJ
ijtc-1736	223	34	)	)	PUNCT
ijtc-1736	223	35	exceed	exceed	VERB
ijtc-1736	223	36	its	its	PRON
ijtc-1736	223	37	correlations	correlation	NOUN
ijtc-1736	223	38	with	with	ADP
ijtc-1736	223	39	other	other	ADJ
ijtc-1736	223	40	constructs	construct	NOUN
ijtc-1736	223	41	.	.	PUNCT
ijtc-1736	224	1	this	this	DET
ijtc-1736	224	2	condition	condition	NOUN
ijtc-1736	224	3	is	be	AUX
ijtc-1736	224	4	satisfied	satisfied	ADJ
ijtc-1736	224	5	for	for	ADP
ijtc-1736	224	6	psirs	psir	NOUN
ijtc-1736	224	7	(	(	PUNCT
ijtc-1736	224	8	0.727	0.727	NUM
ijtc-1736	224	9	)	)	PUNCT
ijtc-1736	224	10	,	,	PUNCT
ijtc-1736	224	11	tam	tam	X
ijtc-1736	224	12	(	(	PUNCT
ijtc-1736	224	13	0.722	0.722	NUM
ijtc-1736	224	14	)	)	PUNCT
ijtc-1736	224	15	,	,	PUNCT
ijtc-1736	224	16	and	and	CCONJ
ijtc-1736	224	17	ti	ti	X
ijtc-1736	224	18	(	(	PUNCT
ijtc-1736	224	19	0.716	0.716	NUM
ijtc-1736	224	20	)	)	PUNCT
ijtc-1736	224	21	,	,	PUNCT
ijtc-1736	224	22	confirming	confirm	VERB
ijtc-1736	224	23	discriminant	discriminant	ADJ
ijtc-1736	224	24	validity	validity	NOUN
ijtc-1736	224	25	(	(	PUNCT
ijtc-1736	224	26	fornell	fornell	PROPN
ijtc-1736	224	27	&	&	CCONJ
ijtc-1736	224	28	larcker	larcker	PROPN
ijtc-1736	224	29	,	,	PUNCT
ijtc-1736	224	30	1981	1981	NUM
ijtc-1736	224	31	)	)	PUNCT
ijtc-1736	224	32	.	.	PUNCT
ijtc-1736	225	1	table	table	NOUN
ijtc-1736	225	2	7	7	NUM
ijtc-1736	225	3	further	far	ADV
ijtc-1736	225	4	substantiates	substantiate	VERB
ijtc-1736	225	5	this	this	PRON
ijtc-1736	225	6	using	use	VERB
ijtc-1736	225	7	cross	cross	NOUN
ijtc-1736	225	8	-	-	NOUN
ijtc-1736	225	9	loadings	loading	NOUN
ijtc-1736	225	10	:	:	PUNCT
ijtc-1736	225	11	each	each	DET
ijtc-1736	225	12	item	item	NOUN
ijtc-1736	225	13	loads	load	VERB
ijtc-1736	225	14	highest	high	ADJ
ijtc-1736	225	15	on	on	ADP
ijtc-1736	225	16	its	its	PRON
ijtc-1736	225	17	intended	intend	VERB
ijtc-1736	225	18	construct	construct	NOUN
ijtc-1736	225	19	(	(	PUNCT
ijtc-1736	225	20	noted	note	VERB
ijtc-1736	225	21	by	by	ADP
ijtc-1736	225	22	asterisks	asterisk	NOUN
ijtc-1736	225	23	)	)	PUNCT
ijtc-1736	225	24	,	,	PUNCT
ijtc-1736	225	25	with	with	ADP
ijtc-1736	225	26	significantly	significantly	ADV
ijtc-1736	225	27	lower	low	ADJ
ijtc-1736	225	28	loadings	loading	NOUN
ijtc-1736	225	29	on	on	ADP
ijtc-1736	225	30	other	other	ADJ
ijtc-1736	225	31	constructs	construct	NOUN
ijtc-1736	225	32	.	.	PUNCT
ijtc-1736	226	1	for	for	ADP
ijtc-1736	226	2	instance	instance	NOUN
ijtc-1736	226	3	,	,	PUNCT
ijtc-1736	226	4	psirs	psir	NOUN
ijtc-1736	226	5	items	item	NOUN
ijtc-1736	226	6	load	load	VERB
ijtc-1736	226	7	strongly	strongly	ADV
ijtc-1736	226	8	on	on	ADP
ijtc-1736	226	9	psirs	psir	NOUN
ijtc-1736	226	10	but	but	CCONJ
ijtc-1736	226	11	less	less	ADJ
ijtc-1736	226	12	on	on	ADP
ijtc-1736	226	13	tam	tam	NOUN
ijtc-1736	226	14	and	and	CCONJ
ijtc-1736	226	15	ti	ti	X
ijtc-1736	226	16	(	(	PUNCT
ijtc-1736	226	17	henseler	henseler	X
ijtc-1736	226	18	et	et	PROPN
ijtc-1736	226	19	al	al	PROPN
ijtc-1736	226	20	.	.	PROPN
ijtc-1736	226	21	,	,	PUNCT
ijtc-1736	226	22	2015	2015	NUM
ijtc-1736	226	23	)	)	PUNCT
ijtc-1736	226	24	.	.	PUNCT
ijtc-1736	227	1	according	accord	VERB
ijtc-1736	227	2	to	to	ADP
ijtc-1736	227	3	hair	hair	NOUN
ijtc-1736	227	4	et	et	PROPN
ijtc-1736	227	5	al	al	PROPN
ijtc-1736	227	6	.	.	PROPN
ijtc-1736	227	7	(	(	PUNCT
ijtc-1736	227	8	2021	2021	NUM
ijtc-1736	227	9	)	)	PUNCT
ijtc-1736	227	10	,	,	PUNCT
ijtc-1736	227	11	this	this	DET
ijtc-1736	227	12	pattern	pattern	NOUN
ijtc-1736	227	13	affirms	affirm	VERB
ijtc-1736	227	14	that	that	SCONJ
ijtc-1736	227	15	each	each	DET
ijtc-1736	227	16	indicator	indicator	NOUN
ijtc-1736	227	17	is	be	AUX
ijtc-1736	227	18	uniquely	uniquely	ADV
ijtc-1736	227	19	associated	associate	VERB
ijtc-1736	227	20	with	with	ADP
ijtc-1736	227	21	its	its	PRON
ijtc-1736	227	22	construct	construct	NOUN
ijtc-1736	227	23	.	.	PUNCT
ijtc-1736	228	1	together	together	ADV
ijtc-1736	228	2	,	,	PUNCT
ijtc-1736	228	3	the	the	DET
ijtc-1736	228	4	evidence	evidence	NOUN
ijtc-1736	228	5	from	from	ADP
ijtc-1736	228	6	these	these	DET
ijtc-1736	228	7	three	three	NUM
ijtc-1736	228	8	tables	table	NOUN
ijtc-1736	228	9	confirms	confirm	VERB
ijtc-1736	228	10	that	that	SCONJ
ijtc-1736	228	11	the	the	DET
ijtc-1736	228	12	measurement	measurement	NOUN
ijtc-1736	228	13	model	model	NOUN
ijtc-1736	228	14	is	be	AUX
ijtc-1736	228	15	both	both	CCONJ
ijtc-1736	228	16	reliable	reliable	ADJ
ijtc-1736	228	17	and	and	CCONJ
ijtc-1736	228	18	valid	valid	ADJ
ijtc-1736	228	19	is	be	AUX
ijtc-1736	228	20	thus	thus	ADV
ijtc-1736	228	21	appropriate	appropriate	ADJ
ijtc-1736	228	22	for	for	ADP
ijtc-1736	228	23	further	further	ADJ
ijtc-1736	228	24	structural	structural	ADJ
ijtc-1736	228	25	path	path	NOUN
ijtc-1736	228	26	analysis	analysis	NOUN
ijtc-1736	228	27	within	within	ADP
ijtc-1736	228	28	the	the	DET
ijtc-1736	228	29	context	context	NOUN
ijtc-1736	228	30	of	of	ADP
ijtc-1736	228	31	evaluating	evaluate	VERB
ijtc-1736	228	32	tax	tax	NOUN
ijtc-1736	228	33	audit	audit	NOUN
ijtc-1736	228	34	management	management	NOUN
ijtc-1736	228	35	,	,	PUNCT
ijtc-1736	228	36	technology	technology	NOUN
ijtc-1736	228	37	integration	integration	NOUN
ijtc-1736	228	38	,	,	PUNCT
ijtc-1736	228	39	and	and	CCONJ
ijtc-1736	228	40	performance	performance	NOUN
ijtc-1736	228	41	of	of	ADP
ijtc-1736	228	42	state	state	NOUN
ijtc-1736	228	43	internal	internal	ADJ
ijtc-1736	228	44	revenue	revenue	NOUN
ijtc-1736	228	45	services	service	NOUN
ijtc-1736	228	46	.	.	PUNCT
ijtc-1736	229	1	structural	structural	ADJ
ijtc-1736	229	2	model	model	NOUN
ijtc-1736	229	3	this	this	DET
ijtc-1736	229	4	section	section	NOUN
ijtc-1736	229	5	evaluates	evaluate	VERB
ijtc-1736	229	6	the	the	DET
ijtc-1736	229	7	structural	structural	ADJ
ijtc-1736	229	8	model	model	NOUN
ijtc-1736	229	9	to	to	PART
ijtc-1736	229	10	determine	determine	VERB
ijtc-1736	229	11	the	the	DET
ijtc-1736	229	12	strength	strength	NOUN
ijtc-1736	229	13	and	and	CCONJ
ijtc-1736	229	14	significance	significance	NOUN
ijtc-1736	229	15	of	of	ADP
ijtc-1736	229	16	relationships	relationship	NOUN
ijtc-1736	229	17	among	among	ADP
ijtc-1736	229	18	the	the	DET
ijtc-1736	229	19	latent	latent	NOUN
ijtc-1736	229	20	constructs	construct	NOUN
ijtc-1736	229	21	.	.	PUNCT
ijtc-1736	230	1	key	key	ADJ
ijtc-1736	230	2	indicators	indicator	NOUN
ijtc-1736	230	3	such	such	ADJ
ijtc-1736	230	4	as	as	ADP
ijtc-1736	230	5	collinearity	collinearity	NOUN
ijtc-1736	230	6	statistics	statistic	NOUN
ijtc-1736	230	7	(	(	PUNCT
ijtc-1736	230	8	vif	vif	NOUN
ijtc-1736	230	9	)	)	PUNCT
ijtc-1736	230	10	,	,	PUNCT
ijtc-1736	230	11	coefficient	coefficient	NOUN
ijtc-1736	230	12	of	of	ADP
ijtc-1736	230	13	determination	determination	NOUN
ijtc-1736	230	14	(	(	PUNCT
ijtc-1736	230	15	r²	r²	NOUN
ijtc-1736	230	16	)	)	PUNCT
ijtc-1736	230	17	,	,	PUNCT
ijtc-1736	230	18	and	and	CCONJ
ijtc-1736	230	19	effect	effect	NOUN
ijtc-1736	230	20	size	size	NOUN
ijtc-1736	230	21	(	(	PUNCT
ijtc-1736	230	22	f²	f²	PROPN
ijtc-1736	230	23	)	)	PUNCT
ijtc-1736	230	24	are	be	AUX
ijtc-1736	230	25	examined	examine	VERB
ijtc-1736	230	26	.	.	PUNCT
ijtc-1736	231	1	the	the	DET
ijtc-1736	231	2	analysis	analysis	NOUN
ijtc-1736	231	3	follows	follow	VERB
ijtc-1736	231	4	the	the	DET
ijtc-1736	231	5	guidelines	guideline	NOUN
ijtc-1736	231	6	of	of	ADP
ijtc-1736	231	7	hair	hair	NOUN
ijtc-1736	231	8	et	et	PROPN
ijtc-1736	231	9	al	al	PROPN
ijtc-1736	231	10	.	.	PROPN
ijtc-1736	232	1	(	(	PUNCT
ijtc-1736	232	2	2021	2021	NUM
ijtc-1736	232	3	)	)	PUNCT
ijtc-1736	232	4	for	for	ADP
ijtc-1736	232	5	assessing	assess	VERB
ijtc-1736	232	6	model	model	NOUN
ijtc-1736	232	7	adequacy	adequacy	NOUN
ijtc-1736	232	8	in	in	ADP
ijtc-1736	232	9	pls	pls	NOUN
ijtc-1736	232	10	-	-	PUNCT
ijtc-1736	232	11	sem	sem	NOUN
ijtc-1736	232	12	.	.	PUNCT
ijtc-1736	232	13	table	table	NOUN
ijtc-1736	232	14	8	8	NUM
ijtc-1736	232	15	.	.	PUNCT
ijtc-1736	232	16	collinearity	collinearity	NOUN
ijtc-1736	232	17	statistics	statistic	NOUN
ijtc-1736	232	18	–	–	PUNCT
ijtc-1736	232	19	variance	variance	NOUN
ijtc-1736	232	20	inflation	inflation	NOUN
ijtc-1736	232	21	factor	factor	NOUN
ijtc-1736	232	22	(	(	PUNCT
ijtc-1736	232	23	vif	vif	PROPN
ijtc-1736	232	24	)	)	PUNCT
ijtc-1736	232	25	vif	vif	PROPN
ijtc-1736	232	26	tam-	tam-	X
ijtc-1736	232	27	>	>	X
ijtc-1736	232	28	psirs2.870	psirs2.870	NOUN
ijtc-1736	233	1	ti-	ti-	PROPN
ijtc-1736	233	2	>	>	X
ijtc-1736	233	3	psirs2.309	psirs2.309	NOUN
ijtc-1736	233	4	tix	tix	NOUN
ijtc-1736	233	5	tam-	tam-	X
ijtc-1736	233	6	>	>	X
ijtc-1736	233	7	psirs1.486	psirs1.486	PROPN
ijtc-1736	233	8	source	source	NOUN
ijtc-1736	233	9	:	:	PUNCT
ijtc-1736	233	10	author	author	NOUN
ijtc-1736	233	11	’s	’s	PART
ijtc-1736	233	12	computation	computation	NOUN
ijtc-1736	233	13	(	(	PUNCT
ijtc-1736	233	14	2024	2024	NUM
ijtc-1736	233	15	)	)	PUNCT
ijtc-1736	233	16	table	table	NOUN
ijtc-1736	233	17	9	9	NUM
ijtc-1736	233	18	.	.	PUNCT
ijtc-1736	234	1	r	r	X
ijtc-1736	234	2	-	-	PUNCT
ijtc-1736	234	3	square	square	ADJ
ijtc-1736	234	4	r	r	NOUN
ijtc-1736	234	5	-	-	PUNCT
ijtc-1736	234	6	square	square	ADJ
ijtc-1736	234	7	r	r	NOUN
ijtc-1736	234	8	-	-	PUNCT
ijtc-1736	234	9	square	square	ADJ
ijtc-1736	234	10	adjusted	adjust	VERB
ijtc-1736	234	11	psirs0.542	psirs0.542	PROPN
ijtc-1736	234	12	0.512	0.512	NUM
ijtc-1736	234	13	source	source	NOUN
ijtc-1736	234	14	:	:	PUNCT
ijtc-1736	234	15	author	author	NOUN
ijtc-1736	234	16	’s	’s	PART
ijtc-1736	234	17	computation	computation	NOUN
ijtc-1736	234	18	(	(	PUNCT
ijtc-1736	234	19	2024	2024	NUM
ijtc-1736	234	20	)	)	PUNCT
ijtc-1736	234	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	234	22	tax	tax	NOUN
ijtc-1736	234	23	audit	audit	NOUN
ijtc-1736	234	24	management	management	NOUN
ijtc-1736	234	25	,	,	PUNCT
ijtc-1736	234	26	technology	technology	NOUN
ijtc-1736	234	27	integration	integration	NOUN
ijtc-1736	234	28	and	and	CCONJ
ijtc-1736	234	29	performance	performance	NOUN
ijtc-1736	234	30	of	of	ADP
ijtc-1736	234	31	state	state	NOUN
ijtc-1736	234	32	internal	internal	ADJ
ijtc-1736	234	33	revenue	revenue	NOUN
ijtc-1736	234	34	service	service	NOUN
ijtc-1736	234	35	in	in	ADP
ijtc-1736	234	36	southwest	southwest	PROPN
ijtc-1736	234	37	,	,	PUNCT
ijtc-1736	234	38	nigeria	nigeria	PROPN
ijtc-1736	234	39	olumoh	olumoh	PROPN
ijtc-1736	234	40	and	and	CCONJ
ijtc-1736	234	41	sanni	sanni	PROPN
ijtc-1736	234	42	955	955	NUM
ijtc-1736	234	43	|	|	ADV
ijtc-1736	234	44	ilomata	ilomata	PROPN
ijtc-1736	234	45	international	international	ADJ
ijtc-1736	234	46	journal	journal	NOUN
ijtc-1736	234	47	of	of	ADP
ijtc-1736	234	48	tax	tax	PROPN
ijtc-1736	234	49	&	&	CCONJ
ijtc-1736	234	50	accounting	account	VERB
ijtc-1736	234	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	234	52	table	table	NOUN
ijtc-1736	234	53	10	10	NUM
ijtc-1736	234	54	.	.	PUNCT
ijtc-1736	235	1	f	f	X
ijtc-1736	235	2	-	-	PUNCT
ijtc-1736	235	3	square	square	ADJ
ijtc-1736	235	4	psirs	psir	NOUN
ijtc-1736	235	5	psirs	psir	NOUN
ijtc-1736	235	6	tam0.108	tam0.108	NUM
ijtc-1736	235	7	ti0.078	ti0.078	PROPN
ijtc-1736	235	8	tix	tix	ADJ
ijtc-1736	235	9	tam0.054	tam0.054	PROPN
ijtc-1736	236	1	source	source	NOUN
ijtc-1736	236	2	:	:	PUNCT
ijtc-1736	236	3	author	author	NOUN
ijtc-1736	236	4	’s	’s	PART
ijtc-1736	236	5	computation	computation	NOUN
ijtc-1736	236	6	(	(	PUNCT
ijtc-1736	236	7	2024	2024	NUM
ijtc-1736	236	8	)	)	PUNCT
ijtc-1736	236	9	tables	table	NOUN
ijtc-1736	236	10	8	8	NUM
ijtc-1736	236	11	through	through	ADP
ijtc-1736	236	12	10	10	NUM
ijtc-1736	236	13	evaluate	evaluate	VERB
ijtc-1736	236	14	the	the	DET
ijtc-1736	236	15	preliminary	preliminary	ADJ
ijtc-1736	236	16	aspects	aspect	NOUN
ijtc-1736	236	17	of	of	ADP
ijtc-1736	236	18	the	the	DET
ijtc-1736	236	19	structural	structural	ADJ
ijtc-1736	236	20	model	model	NOUN
ijtc-1736	236	21	,	,	PUNCT
ijtc-1736	236	22	specifically	specifically	ADV
ijtc-1736	236	23	collinearity	collinearity	NOUN
ijtc-1736	236	24	,	,	PUNCT
ijtc-1736	236	25	explanatory	explanatory	ADJ
ijtc-1736	236	26	power	power	NOUN
ijtc-1736	236	27	,	,	PUNCT
ijtc-1736	236	28	and	and	CCONJ
ijtc-1736	236	29	effect	effect	NOUN
ijtc-1736	236	30	size	size	NOUN
ijtc-1736	236	31	,	,	PUNCT
ijtc-1736	236	32	which	which	PRON
ijtc-1736	236	33	help	help	VERB
ijtc-1736	236	34	assess	assess	VERB
ijtc-1736	236	35	the	the	DET
ijtc-1736	236	36	robustness	robustness	NOUN
ijtc-1736	236	37	of	of	ADP
ijtc-1736	236	38	the	the	DET
ijtc-1736	236	39	model	model	NOUN
ijtc-1736	236	40	linking	link	VERB
ijtc-1736	236	41	tax	tax	NOUN
ijtc-1736	236	42	audit	audit	NOUN
ijtc-1736	236	43	management	management	NOUN
ijtc-1736	236	44	(	(	PUNCT
ijtc-1736	236	45	tam	tam	PROPN
ijtc-1736	236	46	)	)	PUNCT
ijtc-1736	236	47	,	,	PUNCT
ijtc-1736	236	48	technology	technology	NOUN
ijtc-1736	236	49	integration	integration	NOUN
ijtc-1736	236	50	(	(	PUNCT
ijtc-1736	236	51	ti	ti	NOUN
ijtc-1736	236	52	)	)	PUNCT
ijtc-1736	236	53	,	,	PUNCT
ijtc-1736	236	54	and	and	CCONJ
ijtc-1736	236	55	their	their	PRON
ijtc-1736	236	56	interaction	interaction	NOUN
ijtc-1736	236	57	to	to	ADP
ijtc-1736	236	58	the	the	DET
ijtc-1736	236	59	performance	performance	NOUN
ijtc-1736	236	60	of	of	ADP
ijtc-1736	236	61	state	state	NOUN
ijtc-1736	236	62	internal	internal	ADJ
ijtc-1736	236	63	revenue	revenue	NOUN
ijtc-1736	236	64	services	service	NOUN
ijtc-1736	236	65	(	(	PUNCT
ijtc-1736	236	66	psirs	psir	NOUN
ijtc-1736	236	67	)	)	PUNCT
ijtc-1736	236	68	.	.	PUNCT
ijtc-1736	237	1	table	table	NOUN
ijtc-1736	237	2	8	8	NUM
ijtc-1736	237	3	presents	present	VERB
ijtc-1736	237	4	the	the	DET
ijtc-1736	237	5	variance	variance	NOUN
ijtc-1736	237	6	inflation	inflation	NOUN
ijtc-1736	237	7	factor	factor	NOUN
ijtc-1736	237	8	(	(	PUNCT
ijtc-1736	237	9	vif	vif	NOUN
ijtc-1736	237	10	)	)	PUNCT
ijtc-1736	237	11	values	value	NOUN
ijtc-1736	237	12	for	for	ADP
ijtc-1736	237	13	all	all	DET
ijtc-1736	237	14	predictor	predictor	NOUN
ijtc-1736	237	15	constructs	construct	NOUN
ijtc-1736	237	16	.	.	PUNCT
ijtc-1736	238	1	the	the	DET
ijtc-1736	238	2	vif	vif	NOUN
ijtc-1736	238	3	values	value	NOUN
ijtc-1736	238	4	for	for	ADP
ijtc-1736	238	5	tam	tam	X
ijtc-1736	238	6	(	(	PUNCT
ijtc-1736	238	7	2.870	2.870	NUM
ijtc-1736	238	8	)	)	PUNCT
ijtc-1736	238	9	,	,	PUNCT
ijtc-1736	238	10	ti	ti	X
ijtc-1736	238	11	(	(	PUNCT
ijtc-1736	238	12	2.309	2.309	NUM
ijtc-1736	238	13	)	)	PUNCT
ijtc-1736	238	14	,	,	PUNCT
ijtc-1736	238	15	and	and	CCONJ
ijtc-1736	238	16	their	their	PRON
ijtc-1736	238	17	interaction	interaction	NOUN
ijtc-1736	238	18	term	term	NOUN
ijtc-1736	238	19	(	(	PUNCT
ijtc-1736	238	20	1.486	1.486	NUM
ijtc-1736	238	21	)	)	PUNCT
ijtc-1736	238	22	are	be	AUX
ijtc-1736	238	23	all	all	ADV
ijtc-1736	238	24	below	below	ADP
ijtc-1736	238	25	the	the	DET
ijtc-1736	238	26	conservative	conservative	ADJ
ijtc-1736	238	27	threshold	threshold	NOUN
ijtc-1736	238	28	of	of	ADP
ijtc-1736	238	29	3.3	3.3	NUM
ijtc-1736	238	30	recommended	recommend	VERB
ijtc-1736	238	31	by	by	ADP
ijtc-1736	238	32	hair	hair	NOUN
ijtc-1736	238	33	et	et	PROPN
ijtc-1736	238	34	al	al	PROPN
ijtc-1736	238	35	.	.	PROPN
ijtc-1736	239	1	(	(	PUNCT
ijtc-1736	239	2	2021	2021	NUM
ijtc-1736	239	3	)	)	PUNCT
ijtc-1736	239	4	,	,	PUNCT
ijtc-1736	239	5	indicating	indicate	VERB
ijtc-1736	239	6	that	that	SCONJ
ijtc-1736	239	7	multicollinearity	multicollinearity	NOUN
ijtc-1736	239	8	is	be	AUX
ijtc-1736	239	9	not	not	PART
ijtc-1736	239	10	a	a	DET
ijtc-1736	239	11	concern	concern	NOUN
ijtc-1736	239	12	.	.	PUNCT
ijtc-1736	240	1	this	this	PRON
ijtc-1736	240	2	implies	imply	VERB
ijtc-1736	240	3	that	that	SCONJ
ijtc-1736	240	4	the	the	DET
ijtc-1736	240	5	constructs	construct	NOUN
ijtc-1736	240	6	contribute	contribute	VERB
ijtc-1736	240	7	independently	independently	ADV
ijtc-1736	240	8	to	to	ADP
ijtc-1736	240	9	explaining	explain	VERB
ijtc-1736	240	10	variance	variance	NOUN
ijtc-1736	240	11	in	in	ADP
ijtc-1736	240	12	psirs	psir	NOUN
ijtc-1736	240	13	,	,	PUNCT
ijtc-1736	240	14	which	which	PRON
ijtc-1736	240	15	is	be	AUX
ijtc-1736	240	16	essential	essential	ADJ
ijtc-1736	240	17	for	for	ADP
ijtc-1736	240	18	the	the	DET
ijtc-1736	240	19	stability	stability	NOUN
ijtc-1736	240	20	and	and	CCONJ
ijtc-1736	240	21	interpretability	interpretability	NOUN
ijtc-1736	240	22	of	of	ADP
ijtc-1736	240	23	path	path	NOUN
ijtc-1736	240	24	coefficient	coefficient	NOUN
ijtc-1736	240	25	estimates	estimate	NOUN
ijtc-1736	240	26	.	.	PUNCT
ijtc-1736	241	1	table	table	NOUN
ijtc-1736	241	2	9	9	NUM
ijtc-1736	241	3	shows	show	VERB
ijtc-1736	241	4	that	that	SCONJ
ijtc-1736	241	5	the	the	DET
ijtc-1736	241	6	model	model	NOUN
ijtc-1736	241	7	explains	explain	VERB
ijtc-1736	241	8	a	a	DET
ijtc-1736	241	9	substantial	substantial	ADJ
ijtc-1736	241	10	portion	portion	NOUN
ijtc-1736	241	11	of	of	ADP
ijtc-1736	241	12	the	the	DET
ijtc-1736	241	13	variance	variance	NOUN
ijtc-1736	241	14	in	in	ADP
ijtc-1736	241	15	psirs	psir	NOUN
ijtc-1736	241	16	,	,	PUNCT
ijtc-1736	241	17	with	with	ADP
ijtc-1736	241	18	an	an	DET
ijtc-1736	241	19	rsquare	rsquare	NOUN
ijtc-1736	241	20	value	value	NOUN
ijtc-1736	241	21	of	of	ADP
ijtc-1736	241	22	0.542	0.542	NUM
ijtc-1736	241	23	and	and	CCONJ
ijtc-1736	241	24	an	an	DET
ijtc-1736	241	25	adjusted	adjusted	ADJ
ijtc-1736	241	26	r	r	NOUN
ijtc-1736	241	27	-	-	NOUN
ijtc-1736	241	28	square	square	NOUN
ijtc-1736	241	29	of	of	ADP
ijtc-1736	241	30	0.512	0.512	NUM
ijtc-1736	241	31	.	.	PUNCT
ijtc-1736	242	1	according	accord	VERB
ijtc-1736	242	2	to	to	ADP
ijtc-1736	242	3	(	(	PUNCT
ijtc-1736	242	4	chin	chin	NOUN
ijtc-1736	242	5	(	(	PUNCT
ijtc-1736	242	6	1998	1998	NUM
ijtc-1736	242	7	)	)	PUNCT
ijtc-1736	242	8	,	,	PUNCT
ijtc-1736	242	9	an	an	DET
ijtc-1736	242	10	r	r	NOUN
ijtc-1736	242	11	-	-	PUNCT
ijtc-1736	242	12	square	square	NOUN
ijtc-1736	242	13	of	of	ADP
ijtc-1736	242	14	0.50	0.50	NUM
ijtc-1736	242	15	and	and	CCONJ
ijtc-1736	242	16	above	above	ADV
ijtc-1736	242	17	is	be	AUX
ijtc-1736	242	18	considered	consider	VERB
ijtc-1736	242	19	moderate	moderate	ADJ
ijtc-1736	242	20	to	to	PART
ijtc-1736	242	21	substantial	substantial	ADJ
ijtc-1736	242	22	in	in	ADP
ijtc-1736	242	23	behavioral	behavioral	ADJ
ijtc-1736	242	24	research	research	NOUN
ijtc-1736	242	25	,	,	PUNCT
ijtc-1736	242	26	indicating	indicate	VERB
ijtc-1736	242	27	that	that	SCONJ
ijtc-1736	242	28	tam	tam	PROPN
ijtc-1736	242	29	,	,	PUNCT
ijtc-1736	242	30	ti	ti	NOUN
ijtc-1736	242	31	,	,	PUNCT
ijtc-1736	242	32	and	and	CCONJ
ijtc-1736	242	33	their	their	PRON
ijtc-1736	242	34	interaction	interaction	NOUN
ijtc-1736	242	35	jointly	jointly	ADV
ijtc-1736	242	36	explain	explain	VERB
ijtc-1736	242	37	over	over	ADP
ijtc-1736	242	38	50	50	NUM
ijtc-1736	242	39	%	%	NOUN
ijtc-1736	242	40	of	of	ADP
ijtc-1736	242	41	the	the	DET
ijtc-1736	242	42	variation	variation	NOUN
ijtc-1736	242	43	in	in	ADP
ijtc-1736	242	44	psirs	psir	NOUN
ijtc-1736	242	45	performance	performance	NOUN
ijtc-1736	242	46	.	.	PUNCT
ijtc-1736	243	1	table	table	NOUN
ijtc-1736	243	2	10	10	NUM
ijtc-1736	243	3	presents	present	VERB
ijtc-1736	243	4	the	the	DET
ijtc-1736	243	5	f	f	PROPN
ijtc-1736	243	6	-	-	PUNCT
ijtc-1736	243	7	square	square	ADJ
ijtc-1736	243	8	effect	effect	NOUN
ijtc-1736	243	9	sizes	size	NOUN
ijtc-1736	243	10	,	,	PUNCT
ijtc-1736	243	11	which	which	PRON
ijtc-1736	243	12	measure	measure	VERB
ijtc-1736	243	13	the	the	DET
ijtc-1736	243	14	individual	individual	ADJ
ijtc-1736	243	15	contribution	contribution	NOUN
ijtc-1736	243	16	of	of	ADP
ijtc-1736	243	17	each	each	DET
ijtc-1736	243	18	predictor	predictor	NOUN
ijtc-1736	243	19	variable	variable	NOUN
ijtc-1736	243	20	to	to	ADP
ijtc-1736	243	21	the	the	DET
ijtc-1736	243	22	r	r	NOUN
ijtc-1736	243	23	-	-	PUNCT
ijtc-1736	243	24	square	square	NOUN
ijtc-1736	243	25	of	of	ADP
ijtc-1736	243	26	the	the	DET
ijtc-1736	243	27	dependent	dependent	ADJ
ijtc-1736	243	28	construct	construct	NOUN
ijtc-1736	243	29	.	.	PUNCT
ijtc-1736	244	1	the	the	DET
ijtc-1736	244	2	effect	effect	NOUN
ijtc-1736	244	3	size	size	NOUN
ijtc-1736	244	4	of	of	ADP
ijtc-1736	244	5	tam	tam	PROPN
ijtc-1736	244	6	on	on	ADP
ijtc-1736	244	7	psirs	psir	NOUN
ijtc-1736	244	8	is	be	AUX
ijtc-1736	244	9	0.108	0.108	NUM
ijtc-1736	244	10	,	,	PUNCT
ijtc-1736	244	11	indicating	indicate	VERB
ijtc-1736	244	12	a	a	DET
ijtc-1736	244	13	small	small	ADJ
ijtc-1736	244	14	to	to	PART
ijtc-1736	244	15	moderate	moderate	ADJ
ijtc-1736	244	16	effect	effect	NOUN
ijtc-1736	244	17	;	;	PUNCT
ijtc-1736	244	18	ti	ti	NOUN
ijtc-1736	244	19	has	have	VERB
ijtc-1736	244	20	a	a	DET
ijtc-1736	244	21	smaller	small	ADJ
ijtc-1736	244	22	effect	effect	NOUN
ijtc-1736	244	23	(	(	PUNCT
ijtc-1736	244	24	0.078	0.078	NUM
ijtc-1736	244	25	)	)	PUNCT
ijtc-1736	244	26	,	,	PUNCT
ijtc-1736	244	27	and	and	CCONJ
ijtc-1736	244	28	the	the	DET
ijtc-1736	244	29	interaction	interaction	NOUN
ijtc-1736	244	30	term	term	NOUN
ijtc-1736	244	31	(	(	PUNCT
ijtc-1736	244	32	ti	ti	NOUN
ijtc-1736	244	33	×	×	PROPN
ijtc-1736	244	34	tam	tam	PROPN
ijtc-1736	244	35	)	)	PUNCT
ijtc-1736	244	36	has	have	VERB
ijtc-1736	244	37	a	a	DET
ijtc-1736	244	38	minimal	minimal	ADJ
ijtc-1736	244	39	effect	effect	NOUN
ijtc-1736	244	40	(	(	PUNCT
ijtc-1736	244	41	0.054	0.054	NUM
ijtc-1736	244	42	)	)	PUNCT
ijtc-1736	244	43	.	.	PUNCT
ijtc-1736	245	1	as	as	ADP
ijtc-1736	245	2	per	per	ADP
ijtc-1736	245	3	cohen	cohen	NOUN
ijtc-1736	245	4	(	(	PUNCT
ijtc-1736	245	5	1988	1988	NUM
ijtc-1736	245	6	)	)	PUNCT
ijtc-1736	245	7	,	,	PUNCT
ijtc-1736	245	8	f	f	X
ijtc-1736	245	9	-	-	PUNCT
ijtc-1736	245	10	square	square	ADJ
ijtc-1736	245	11	values	value	NOUN
ijtc-1736	245	12	of	of	ADP
ijtc-1736	245	13	0.02	0.02	NUM
ijtc-1736	245	14	,	,	PUNCT
ijtc-1736	245	15	0.15	0.15	NUM
ijtc-1736	245	16	,	,	PUNCT
ijtc-1736	245	17	and	and	CCONJ
ijtc-1736	245	18	0.35	0.35	NUM
ijtc-1736	245	19	indicate	indicate	VERB
ijtc-1736	245	20	small	small	ADJ
ijtc-1736	245	21	,	,	PUNCT
ijtc-1736	245	22	medium	medium	ADJ
ijtc-1736	245	23	,	,	PUNCT
ijtc-1736	245	24	and	and	CCONJ
ijtc-1736	245	25	large	large	ADJ
ijtc-1736	245	26	effects	effect	NOUN
ijtc-1736	245	27	respectively	respectively	ADV
ijtc-1736	245	28	.	.	PUNCT
ijtc-1736	246	1	these	these	DET
ijtc-1736	246	2	findings	finding	NOUN
ijtc-1736	246	3	suggest	suggest	VERB
ijtc-1736	246	4	that	that	SCONJ
ijtc-1736	246	5	while	while	SCONJ
ijtc-1736	246	6	tam	tam	PROPN
ijtc-1736	246	7	and	and	CCONJ
ijtc-1736	246	8	ti	ti	PRON
ijtc-1736	246	9	each	each	PRON
ijtc-1736	246	10	have	have	VERB
ijtc-1736	246	11	meaningful	meaningful	ADJ
ijtc-1736	246	12	contributions	contribution	NOUN
ijtc-1736	246	13	,	,	PUNCT
ijtc-1736	246	14	the	the	DET
ijtc-1736	246	15	interaction	interaction	NOUN
ijtc-1736	246	16	term	term	NOUN
ijtc-1736	246	17	adds	add	VERB
ijtc-1736	246	18	marginal	marginal	ADJ
ijtc-1736	246	19	explanatory	explanatory	ADJ
ijtc-1736	246	20	value	value	NOUN
ijtc-1736	246	21	:	:	PUNCT
ijtc-1736	246	22	an	an	DET
ijtc-1736	246	23	insight	insight	NOUN
ijtc-1736	246	24	important	important	ADJ
ijtc-1736	246	25	for	for	ADP
ijtc-1736	246	26	refining	refine	VERB
ijtc-1736	246	27	strategic	strategic	ADJ
ijtc-1736	246	28	interventions	intervention	NOUN
ijtc-1736	246	29	in	in	ADP
ijtc-1736	246	30	enhancing	enhance	VERB
ijtc-1736	246	31	revenue	revenue	NOUN
ijtc-1736	246	32	service	service	NOUN
ijtc-1736	246	33	performance	performance	NOUN
ijtc-1736	246	34	.	.	PUNCT
ijtc-1736	247	1	graphical	graphical	ADJ
ijtc-1736	247	2	representation	representation	NOUN
ijtc-1736	247	3	of	of	ADP
ijtc-1736	247	4	structural	structural	ADJ
ijtc-1736	247	5	model	model	NOUN
ijtc-1736	247	6	through	through	ADP
ijtc-1736	247	7	bootstrapping	bootstrappe	VERB
ijtc-1736	247	8	source	source	NOUN
ijtc-1736	247	9	:	:	PUNCT
ijtc-1736	247	10	smarpls4	smarpls4	PROPN
ijtc-1736	247	11	output	output	NOUN
ijtc-1736	247	12	figure	figure	NOUN
ijtc-1736	248	1	2	2	NUM
ijtc-1736	248	2	.	.	PUNCT
ijtc-1736	248	3	pls	pls	PROPN
ijtc-1736	248	4	-	-	PUNCT
ijtc-1736	248	5	sem	sem	NOUN
ijtc-1736	248	6	path	path	NOUN
ijtc-1736	248	7	:	:	PUNCT
ijtc-1736	248	8	tam	tam	X
ijtc-1736	248	9	,	,	PUNCT
ijtc-1736	248	10	it	it	PRON
ijtc-1736	248	11	and	and	CCONJ
ijtc-1736	248	12	psirs	psir	NOUN
ijtc-1736	248	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	248	14	tax	tax	NOUN
ijtc-1736	248	15	audit	audit	NOUN
ijtc-1736	248	16	management	management	NOUN
ijtc-1736	248	17	,	,	PUNCT
ijtc-1736	248	18	technology	technology	NOUN
ijtc-1736	248	19	integration	integration	NOUN
ijtc-1736	248	20	and	and	CCONJ
ijtc-1736	248	21	performance	performance	NOUN
ijtc-1736	248	22	of	of	ADP
ijtc-1736	248	23	state	state	NOUN
ijtc-1736	248	24	internal	internal	ADJ
ijtc-1736	248	25	revenue	revenue	NOUN
ijtc-1736	248	26	service	service	NOUN
ijtc-1736	248	27	in	in	ADP
ijtc-1736	248	28	southwest	southwest	PROPN
ijtc-1736	248	29	,	,	PUNCT
ijtc-1736	248	30	nigeria	nigeria	PROPN
ijtc-1736	248	31	olumoh	olumoh	PROPN
ijtc-1736	248	32	and	and	CCONJ
ijtc-1736	248	33	sanni	sanni	PROPN
ijtc-1736	248	34	956	956	NUM
ijtc-1736	248	35	|	|	ADV
ijtc-1736	248	36	ilomata	ilomata	PROPN
ijtc-1736	248	37	international	international	ADJ
ijtc-1736	248	38	journal	journal	NOUN
ijtc-1736	248	39	of	of	ADP
ijtc-1736	248	40	tax	tax	PROPN
ijtc-1736	248	41	&	&	CCONJ
ijtc-1736	248	42	accounting	account	VERB
ijtc-1736	248	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	248	44	table	table	NOUN
ijtc-1736	248	45	5	5	NUM
ijtc-1736	248	46	.	.	PUNCT
ijtc-1736	248	47	path	path	PROPN
ijtc-1736	248	48	coefficient	coefficient	PROPN
ijtc-1736	248	49	result	result	NOUN
ijtc-1736	248	50	constructs	construct	VERB
ijtc-1736	248	51	original	original	ADJ
ijtc-1736	248	52	sample	sample	NOUN
ijtc-1736	248	53	(	(	PUNCT
ijtc-1736	248	54	o	o	NOUN
ijtc-1736	248	55	)	)	PUNCT
ijtc-1736	248	56	sample	sample	NOUN
ijtc-1736	248	57	mean	mean	NOUN
ijtc-1736	248	58	(	(	PUNCT
ijtc-1736	248	59	m	m	NOUN
ijtc-1736	248	60	)	)	PUNCT
ijtc-1736	248	61	std	std	PROPN
ijtc-1736	248	62	.	.	PUNCT
ijtc-1736	248	63	dev	dev	PROPN
ijtc-1736	248	64	.	.	PUNCT
ijtc-1736	249	1	(	(	PUNCT
ijtc-1736	249	2	stdev	stdev	NOUN
ijtc-1736	249	3	)	)	PUNCT
ijtc-1736	249	4	t	t	PROPN
ijtc-1736	249	5	statistics	statistic	NOUN
ijtc-1736	249	6	(	(	PUNCT
ijtc-1736	249	7	|o	|o	NOUN
ijtc-1736	249	8	/	/	SYM
ijtc-1736	249	9	stdev|	stdev|	NOUN
ijtc-1736	249	10	)	)	PUNCT
ijtc-1736	249	11	p	p	NOUN
ijtc-1736	249	12	values	value	NOUN
ijtc-1736	249	13	tam-	tam-	X
ijtc-1736	249	14	>	>	X
ijtc-1736	249	15	psirs	psir	NOUN
ijtc-1736	249	16	0.378	0.378	NUM
ijtc-1736	249	17	0.382	0.382	NUM
ijtc-1736	249	18	0.164	0.164	NUM
ijtc-1736	249	19	2.307	2.307	NUM
ijtc-1736	249	20	0.021	0.021	NUM
ijtc-1736	249	21	ti-	ti-	NUM
ijtc-1736	249	22	>	>	X
ijtc-1736	249	23	psirs	psir	NOUN
ijtc-1736	250	1	0.344	0.344	NUM
ijtc-1736	250	2	0.364	0.364	NUM
ijtc-1736	250	3	0.154	0.154	NUM
ijtc-1736	250	4	2.230	2.230	NUM
ijtc-1736	250	5	0.026	0.026	NUM
ijtc-1736	250	6	tix	tix	NOUN
ijtc-1736	250	7	tam-	tam-	X
ijtc-1736	250	8	>	>	X
ijtc-1736	250	9	psirs	psir	NOUN
ijtc-1736	250	10	-0.075	-0.075	PUNCT
ijtc-1736	250	11	-0.073	-0.073	PUNCT
ijtc-1736	250	12	0.102	0.102	NUM
ijtc-1736	250	13	0.736	0.736	NUM
ijtc-1736	250	14	0.462	0.462	NUM
ijtc-1736	250	15	source	source	NOUN
ijtc-1736	250	16	:	:	PUNCT
ijtc-1736	250	17	author	author	NOUN
ijtc-1736	250	18	’s	’s	PART
ijtc-1736	250	19	computation	computation	NOUN
ijtc-1736	250	20	(	(	PUNCT
ijtc-1736	250	21	2024	2024	NUM
ijtc-1736	250	22	)	)	PUNCT
ijtc-1736	250	23	the	the	DET
ijtc-1736	250	24	results	result	NOUN
ijtc-1736	250	25	in	in	ADP
ijtc-1736	250	26	table	table	NOUN
ijtc-1736	250	27	5	5	NUM
ijtc-1736	250	28	show	show	VERB
ijtc-1736	250	29	that	that	SCONJ
ijtc-1736	250	30	tax	tax	NOUN
ijtc-1736	250	31	audit	audit	NOUN
ijtc-1736	250	32	management	management	NOUN
ijtc-1736	250	33	(	(	PUNCT
ijtc-1736	250	34	tam	tam	PROPN
ijtc-1736	250	35	)	)	PUNCT
ijtc-1736	250	36	has	have	VERB
ijtc-1736	250	37	a	a	DET
ijtc-1736	250	38	positive	positive	ADJ
ijtc-1736	250	39	and	and	CCONJ
ijtc-1736	250	40	significant	significant	ADJ
ijtc-1736	250	41	effect	effect	NOUN
ijtc-1736	250	42	on	on	ADP
ijtc-1736	250	43	the	the	DET
ijtc-1736	250	44	performance	performance	NOUN
ijtc-1736	250	45	of	of	ADP
ijtc-1736	250	46	state	state	NOUN
ijtc-1736	250	47	internal	internal	ADJ
ijtc-1736	250	48	revenue	revenue	NOUN
ijtc-1736	250	49	services	service	NOUN
ijtc-1736	250	50	(	(	PUNCT
ijtc-1736	250	51	sirs	sir	NOUN
ijtc-1736	250	52	)	)	PUNCT
ijtc-1736	250	53	with	with	ADP
ijtc-1736	250	54	a	a	DET
ijtc-1736	250	55	path	path	NOUN
ijtc-1736	250	56	coefficient	coefficient	NOUN
ijtc-1736	250	57	of	of	ADP
ijtc-1736	250	58	0.378	0.378	NUM
ijtc-1736	250	59	(	(	PUNCT
ijtc-1736	250	60	p	p	X
ijtc-1736	250	61	=	=	PROPN
ijtc-1736	250	62	0.021	0.021	NUM
ijtc-1736	250	63	)	)	PUNCT
ijtc-1736	250	64	at	at	ADP
ijtc-1736	250	65	a	a	DET
ijtc-1736	250	66	5	5	NUM
ijtc-1736	250	67	%	%	NOUN
ijtc-1736	250	68	significant	significant	ADJ
ijtc-1736	250	69	level	level	NOUN
ijtc-1736	250	70	.	.	PUNCT
ijtc-1736	251	1	this	this	PRON
ijtc-1736	251	2	indicates	indicate	VERB
ijtc-1736	251	3	that	that	SCONJ
ijtc-1736	251	4	improvements	improvement	NOUN
ijtc-1736	251	5	in	in	ADP
ijtc-1736	251	6	tax	tax	NOUN
ijtc-1736	251	7	audit	audit	NOUN
ijtc-1736	251	8	management	management	NOUN
ijtc-1736	251	9	,	,	PUNCT
ijtc-1736	251	10	such	such	ADJ
ijtc-1736	251	11	as	as	ADP
ijtc-1736	251	12	more	more	ADV
ijtc-1736	251	13	effective	effective	ADJ
ijtc-1736	251	14	audit	audit	NOUN
ijtc-1736	251	15	procedures	procedure	NOUN
ijtc-1736	251	16	and	and	CCONJ
ijtc-1736	251	17	better	well	ADJ
ijtc-1736	251	18	regulatory	regulatory	ADJ
ijtc-1736	251	19	,	,	PUNCT
ijtc-1736	251	20	compliance	compliance	NOUN
ijtc-1736	251	21	monitoring	monitoring	NOUN
ijtc-1736	251	22	,	,	PUNCT
ijtc-1736	251	23	effective	effective	ADJ
ijtc-1736	251	24	field	field	NOUN
ijtc-1736	251	25	and	and	CCONJ
ijtc-1736	251	26	back	back	ADJ
ijtc-1736	251	27	duty	duty	NOUN
ijtc-1736	251	28	audit	audit	NOUN
ijtc-1736	251	29	lead	lead	VERB
ijtc-1736	251	30	to	to	ADP
ijtc-1736	251	31	enhanced	enhanced	ADJ
ijtc-1736	251	32	performance	performance	NOUN
ijtc-1736	251	33	of	of	ADP
ijtc-1736	251	34	revenue	revenue	NOUN
ijtc-1736	251	35	services	service	NOUN
ijtc-1736	251	36	.	.	PUNCT
ijtc-1736	252	1	this	this	DET
ijtc-1736	252	2	finding	finding	NOUN
ijtc-1736	252	3	implies	imply	VERB
ijtc-1736	252	4	that	that	SCONJ
ijtc-1736	252	5	when	when	SCONJ
ijtc-1736	252	6	sirs	sir	NOUN
ijtc-1736	252	7	implements	implement	VERB
ijtc-1736	252	8	robust	robust	ADJ
ijtc-1736	252	9	audit	audit	NOUN
ijtc-1736	252	10	management	management	NOUN
ijtc-1736	252	11	practices	practice	NOUN
ijtc-1736	252	12	,	,	PUNCT
ijtc-1736	252	13	it	it	PRON
ijtc-1736	252	14	results	result	VERB
ijtc-1736	252	15	in	in	ADP
ijtc-1736	252	16	increased	increase	VERB
ijtc-1736	252	17	efficiency	efficiency	NOUN
ijtc-1736	252	18	,	,	PUNCT
ijtc-1736	252	19	improved	improve	VERB
ijtc-1736	252	20	revenue	revenue	NOUN
ijtc-1736	252	21	collection	collection	NOUN
ijtc-1736	252	22	,	,	PUNCT
ijtc-1736	252	23	and	and	CCONJ
ijtc-1736	252	24	a	a	DET
ijtc-1736	252	25	reduction	reduction	NOUN
ijtc-1736	252	26	in	in	ADP
ijtc-1736	252	27	tax	tax	NOUN
ijtc-1736	252	28	evasion	evasion	NOUN
ijtc-1736	252	29	.	.	PUNCT
ijtc-1736	253	1	it	it	PRON
ijtc-1736	253	2	emphasizes	emphasize	VERB
ijtc-1736	253	3	the	the	DET
ijtc-1736	253	4	critical	critical	ADJ
ijtc-1736	253	5	role	role	NOUN
ijtc-1736	253	6	of	of	ADP
ijtc-1736	253	7	tax	tax	NOUN
ijtc-1736	253	8	audits	audits	NOUN
ijtc-1736	253	9	in	in	ADP
ijtc-1736	253	10	ensuring	ensure	VERB
ijtc-1736	253	11	compliance	compliance	NOUN
ijtc-1736	253	12	and	and	CCONJ
ijtc-1736	253	13	optimizing	optimize	VERB
ijtc-1736	253	14	revenue	revenue	NOUN
ijtc-1736	253	15	generation	generation	NOUN
ijtc-1736	253	16	for	for	ADP
ijtc-1736	253	17	state	state	NOUN
ijtc-1736	253	18	governments	government	NOUN
ijtc-1736	253	19	.	.	PUNCT
ijtc-1736	254	1	this	this	DET
ijtc-1736	254	2	finding	finding	NOUN
ijtc-1736	254	3	is	be	AUX
ijtc-1736	254	4	consistent	consistent	ADJ
ijtc-1736	254	5	with	with	ADP
ijtc-1736	254	6	the	the	DET
ijtc-1736	254	7	outcomes	outcome	NOUN
ijtc-1736	254	8	from	from	ADP
ijtc-1736	254	9	studies	study	NOUN
ijtc-1736	254	10	in	in	ADP
ijtc-1736	254	11	nigeria	nigeria	PROPN
ijtc-1736	254	12	by	by	ADP
ijtc-1736	254	13	ogundeko	ogundeko	NOUN
ijtc-1736	254	14	and	and	CCONJ
ijtc-1736	254	15	idowu	idowu	NOUN
ijtc-1736	254	16	(	(	PUNCT
ijtc-1736	254	17	2020	2020	NUM
ijtc-1736	254	18	)	)	PUNCT
ijtc-1736	254	19	,	,	PUNCT
ijtc-1736	254	20	who	who	PRON
ijtc-1736	254	21	found	find	VERB
ijtc-1736	254	22	that	that	SCONJ
ijtc-1736	254	23	tax	tax	NOUN
ijtc-1736	254	24	audit	audit	NOUN
ijtc-1736	254	25	improves	improve	VERB
ijtc-1736	254	26	voluntary	voluntary	ADJ
ijtc-1736	254	27	compliance	compliance	NOUN
ijtc-1736	254	28	and	and	CCONJ
ijtc-1736	254	29	revenue	revenue	NOUN
ijtc-1736	254	30	generation	generation	NOUN
ijtc-1736	254	31	,	,	PUNCT
ijtc-1736	254	32	and	and	CCONJ
ijtc-1736	254	33	johnson	johnson	PROPN
ijtc-1736	254	34	et	et	PROPN
ijtc-1736	254	35	al	al	PROPN
ijtc-1736	254	36	.	.	PROPN
ijtc-1736	255	1	(	(	PUNCT
ijtc-1736	255	2	2021	2021	NUM
ijtc-1736	255	3	)	)	PUNCT
ijtc-1736	255	4	,	,	PUNCT
ijtc-1736	255	5	who	who	PRON
ijtc-1736	255	6	highlighted	highlight	VERB
ijtc-1736	255	7	the	the	DET
ijtc-1736	255	8	positive	positive	ADJ
ijtc-1736	255	9	impact	impact	NOUN
ijtc-1736	255	10	of	of	ADP
ijtc-1736	255	11	risk	risk	NOUN
ijtc-1736	255	12	-	-	PUNCT
ijtc-1736	255	13	based	base	VERB
ijtc-1736	255	14	audit	audit	NOUN
ijtc-1736	255	15	selection	selection	NOUN
ijtc-1736	255	16	methods	method	NOUN
ijtc-1736	255	17	.	.	PUNCT
ijtc-1736	256	1	it	it	PRON
ijtc-1736	256	2	also	also	ADV
ijtc-1736	256	3	aligns	align	VERB
ijtc-1736	256	4	with	with	ADP
ijtc-1736	256	5	the	the	DET
ijtc-1736	256	6	research	research	NOUN
ijtc-1736	256	7	by	by	ADP
ijtc-1736	256	8	justine	justine	PROPN
ijtc-1736	256	9	(	(	PUNCT
ijtc-1736	256	10	2023	2023	NUM
ijtc-1736	256	11	)	)	PUNCT
ijtc-1736	256	12	in	in	ADP
ijtc-1736	256	13	ethiopia	ethiopia	PROPN
ijtc-1736	256	14	,	,	PUNCT
ijtc-1736	256	15	okonye	okonye	NOUN
ijtc-1736	256	16	and	and	CCONJ
ijtc-1736	256	17	akujor	akujor	NOUN
ijtc-1736	256	18	(	(	PUNCT
ijtc-1736	256	19	2023	2023	NUM
ijtc-1736	256	20	)	)	PUNCT
ijtc-1736	256	21	in	in	ADP
ijtc-1736	256	22	nigeria	nigeria	PROPN
ijtc-1736	256	23	,	,	PUNCT
ijtc-1736	256	24	and	and	CCONJ
ijtc-1736	256	25	(	(	PUNCT
ijtc-1736	256	26	kassaw	kassaw	NOUN
ijtc-1736	256	27	,	,	PUNCT
ijtc-1736	256	28	2023	2023	NUM
ijtc-1736	256	29	)	)	PUNCT
ijtc-1736	256	30	,	,	PUNCT
ijtc-1736	256	31	all	all	PRON
ijtc-1736	256	32	of	of	ADP
ijtc-1736	256	33	which	which	PRON
ijtc-1736	256	34	underscored	underscore	VERB
ijtc-1736	256	35	the	the	DET
ijtc-1736	256	36	significance	significance	NOUN
ijtc-1736	256	37	of	of	ADP
ijtc-1736	256	38	tax	tax	NOUN
ijtc-1736	256	39	audit	audit	NOUN
ijtc-1736	256	40	management	management	NOUN
ijtc-1736	256	41	in	in	ADP
ijtc-1736	256	42	enhancing	enhance	VERB
ijtc-1736	256	43	the	the	DET
ijtc-1736	256	44	performance	performance	NOUN
ijtc-1736	256	45	of	of	ADP
ijtc-1736	256	46	revenue	revenue	NOUN
ijtc-1736	256	47	services	service	NOUN
ijtc-1736	256	48	.	.	PUNCT
ijtc-1736	257	1	resource	resource	NOUN
ijtc-1736	257	2	-	-	PUNCT
ijtc-1736	257	3	based	base	VERB
ijtc-1736	257	4	view	view	NOUN
ijtc-1736	257	5	(	(	PUNCT
ijtc-1736	257	6	rbv	rbv	NOUN
ijtc-1736	257	7	)	)	PUNCT
ijtc-1736	257	8	theory	theory	NOUN
ijtc-1736	257	9	supports	support	VERB
ijtc-1736	257	10	the	the	DET
ijtc-1736	257	11	relationship	relationship	NOUN
ijtc-1736	257	12	between	between	ADP
ijtc-1736	257	13	tax	tax	NOUN
ijtc-1736	257	14	audit	audit	NOUN
ijtc-1736	257	15	management	management	NOUN
ijtc-1736	257	16	and	and	CCONJ
ijtc-1736	257	17	performance	performance	NOUN
ijtc-1736	257	18	of	of	ADP
ijtc-1736	257	19	state	state	NOUN
ijtc-1736	257	20	revenue	revenue	NOUN
ijtc-1736	257	21	agencies	agency	NOUN
ijtc-1736	257	22	.	.	PUNCT
ijtc-1736	258	1	from	from	ADP
ijtc-1736	258	2	the	the	DET
ijtc-1736	258	3	perspective	perspective	NOUN
ijtc-1736	258	4	of	of	ADP
ijtc-1736	258	5	this	this	DET
ijtc-1736	258	6	theory	theory	NOUN
ijtc-1736	258	7	,	,	PUNCT
ijtc-1736	258	8	effective	effective	ADJ
ijtc-1736	258	9	tax	tax	NOUN
ijtc-1736	258	10	audit	audit	NOUN
ijtc-1736	258	11	management	management	NOUN
ijtc-1736	258	12	can	can	AUX
ijtc-1736	258	13	be	be	AUX
ijtc-1736	258	14	considered	consider	VERB
ijtc-1736	258	15	a	a	DET
ijtc-1736	258	16	strategic	strategic	ADJ
ijtc-1736	258	17	and	and	CCONJ
ijtc-1736	258	18	intangible	intangible	ADJ
ijtc-1736	258	19	organizational	organizational	ADJ
ijtc-1736	258	20	resource	resource	NOUN
ijtc-1736	258	21	that	that	PRON
ijtc-1736	258	22	is	be	AUX
ijtc-1736	258	23	valuable	valuable	ADJ
ijtc-1736	258	24	,	,	PUNCT
ijtc-1736	258	25	rare	rare	ADJ
ijtc-1736	258	26	,	,	PUNCT
ijtc-1736	258	27	inimitable	inimitable	ADJ
ijtc-1736	258	28	,	,	PUNCT
ijtc-1736	258	29	and	and	CCONJ
ijtc-1736	258	30	non	non	ADJ
ijtc-1736	258	31	-	-	ADJ
ijtc-1736	258	32	substitutable	substitutable	ADJ
ijtc-1736	258	33	(	(	PUNCT
ijtc-1736	258	34	vrin	vrin	NOUN
ijtc-1736	258	35	)	)	PUNCT
ijtc-1736	258	36	.	.	PUNCT
ijtc-1736	259	1	when	when	SCONJ
ijtc-1736	259	2	properly	properly	ADV
ijtc-1736	259	3	developed	develop	VERB
ijtc-1736	259	4	and	and	CCONJ
ijtc-1736	259	5	deployed	deploy	VERB
ijtc-1736	259	6	,	,	PUNCT
ijtc-1736	259	7	it	it	PRON
ijtc-1736	259	8	serves	serve	VERB
ijtc-1736	259	9	as	as	ADP
ijtc-1736	259	10	a	a	DET
ijtc-1736	259	11	core	core	NOUN
ijtc-1736	259	12	competency	competency	NOUN
ijtc-1736	259	13	that	that	PRON
ijtc-1736	259	14	enhances	enhance	VERB
ijtc-1736	259	15	institutional	institutional	ADJ
ijtc-1736	259	16	performance	performance	NOUN
ijtc-1736	259	17	.	.	PUNCT
ijtc-1736	260	1	tam	tam	PROPN
ijtc-1736	260	2	contributes	contribute	VERB
ijtc-1736	260	3	to	to	ADP
ijtc-1736	260	4	internal	internal	ADJ
ijtc-1736	260	5	capabilities	capability	NOUN
ijtc-1736	260	6	by	by	ADP
ijtc-1736	260	7	improving	improve	VERB
ijtc-1736	260	8	oversight	oversight	NOUN
ijtc-1736	260	9	,	,	PUNCT
ijtc-1736	260	10	promoting	promote	VERB
ijtc-1736	260	11	tax	tax	NOUN
ijtc-1736	260	12	compliance	compliance	NOUN
ijtc-1736	260	13	,	,	PUNCT
ijtc-1736	260	14	and	and	CCONJ
ijtc-1736	260	15	deterring	deter	VERB
ijtc-1736	260	16	fraudulent	fraudulent	ADJ
ijtc-1736	260	17	practices	practice	NOUN
ijtc-1736	260	18	.	.	PUNCT
ijtc-1736	261	1	by	by	ADP
ijtc-1736	261	2	leveraging	leverage	VERB
ijtc-1736	261	3	these	these	DET
ijtc-1736	261	4	unique	unique	ADJ
ijtc-1736	261	5	capabilities	capability	NOUN
ijtc-1736	261	6	,	,	PUNCT
ijtc-1736	261	7	sirs	sir	NOUN
ijtc-1736	261	8	in	in	ADP
ijtc-1736	261	9	southwest	southwest	NOUN
ijtc-1736	261	10	,	,	PUNCT
ijtc-1736	261	11	nigeria	nigeria	PROPN
ijtc-1736	261	12	can	can	AUX
ijtc-1736	261	13	achieve	achieve	VERB
ijtc-1736	261	14	sustained	sustained	ADJ
ijtc-1736	261	15	competitive	competitive	ADJ
ijtc-1736	261	16	advantage	advantage	NOUN
ijtc-1736	261	17	in	in	ADP
ijtc-1736	261	18	revenue	revenue	NOUN
ijtc-1736	261	19	administration	administration	NOUN
ijtc-1736	261	20	.	.	PUNCT
ijtc-1736	262	1	thus	thus	ADV
ijtc-1736	262	2	,	,	PUNCT
ijtc-1736	262	3	tax	tax	NOUN
ijtc-1736	262	4	audit	audit	NOUN
ijtc-1736	262	5	management	management	NOUN
ijtc-1736	262	6	functions	function	NOUN
ijtc-1736	262	7	not	not	PART
ijtc-1736	262	8	merely	merely	ADV
ijtc-1736	262	9	as	as	ADP
ijtc-1736	262	10	a	a	DET
ijtc-1736	262	11	compliance	compliance	NOUN
ijtc-1736	262	12	tool	tool	NOUN
ijtc-1736	262	13	but	but	CCONJ
ijtc-1736	262	14	as	as	ADP
ijtc-1736	262	15	a	a	DET
ijtc-1736	262	16	strategic	strategic	ADJ
ijtc-1736	262	17	asset	asset	NOUN
ijtc-1736	262	18	that	that	PRON
ijtc-1736	262	19	strengthens	strengthen	VERB
ijtc-1736	262	20	institutional	institutional	ADJ
ijtc-1736	262	21	effectiveness	effectiveness	NOUN
ijtc-1736	262	22	.	.	PUNCT
ijtc-1736	263	1	similarly	similarly	ADV
ijtc-1736	263	2	,	,	PUNCT
ijtc-1736	263	3	technology	technology	NOUN
ijtc-1736	263	4	integration	integration	NOUN
ijtc-1736	263	5	(	(	PUNCT
ijtc-1736	263	6	ti	ti	NOUN
ijtc-1736	263	7	)	)	PUNCT
ijtc-1736	263	8	has	have	VERB
ijtc-1736	263	9	a	a	DET
ijtc-1736	263	10	significant	significant	ADJ
ijtc-1736	263	11	positive	positive	ADJ
ijtc-1736	263	12	impact	impact	NOUN
ijtc-1736	263	13	on	on	ADP
ijtc-1736	263	14	sirs	sir	NOUN
ijtc-1736	263	15	performance	performance	NOUN
ijtc-1736	263	16	with	with	ADP
ijtc-1736	263	17	a	a	DET
ijtc-1736	263	18	path	path	NOUN
ijtc-1736	263	19	coefficient	coefficient	NOUN
ijtc-1736	263	20	of	of	ADP
ijtc-1736	263	21	0.344	0.344	NUM
ijtc-1736	263	22	(	(	PUNCT
ijtc-1736	263	23	p	p	X
ijtc-1736	263	24	=	=	NOUN
ijtc-1736	263	25	0.026	0.026	NUM
ijtc-1736	263	26	)	)	PUNCT
ijtc-1736	263	27	.	.	PUNCT
ijtc-1736	264	1	this	this	PRON
ijtc-1736	264	2	suggests	suggest	VERB
ijtc-1736	264	3	that	that	SCONJ
ijtc-1736	264	4	the	the	DET
ijtc-1736	264	5	incorporation	incorporation	NOUN
ijtc-1736	264	6	of	of	ADP
ijtc-1736	264	7	technology	technology	NOUN
ijtc-1736	264	8	into	into	ADP
ijtc-1736	264	9	revenue	revenue	NOUN
ijtc-1736	264	10	service	service	NOUN
ijtc-1736	264	11	operations	operation	NOUN
ijtc-1736	264	12	,	,	PUNCT
ijtc-1736	264	13	such	such	ADJ
ijtc-1736	264	14	as	as	ADP
ijtc-1736	264	15	the	the	DET
ijtc-1736	264	16	use	use	NOUN
ijtc-1736	264	17	of	of	ADP
ijtc-1736	264	18	automated	automate	VERB
ijtc-1736	264	19	systems	system	NOUN
ijtc-1736	264	20	,	,	PUNCT
ijtc-1736	264	21	data	datum	NOUN
ijtc-1736	264	22	analytics	analytic	NOUN
ijtc-1736	264	23	,	,	PUNCT
ijtc-1736	264	24	and	and	CCONJ
ijtc-1736	264	25	digital	digital	ADJ
ijtc-1736	264	26	platforms	platform	NOUN
ijtc-1736	264	27	;	;	PUNCT
ijtc-1736	264	28	improves	improve	VERB
ijtc-1736	264	29	organizational	organizational	ADJ
ijtc-1736	264	30	efficiency	efficiency	NOUN
ijtc-1736	264	31	,	,	PUNCT
ijtc-1736	264	32	reduces	reduce	VERB
ijtc-1736	264	33	errors	error	NOUN
ijtc-1736	264	34	,	,	PUNCT
ijtc-1736	264	35	and	and	CCONJ
ijtc-1736	264	36	boosts	boost	VERB
ijtc-1736	264	37	revenue	revenue	NOUN
ijtc-1736	264	38	collection	collection	NOUN
ijtc-1736	264	39	capacity	capacity	NOUN
ijtc-1736	264	40	.	.	PUNCT
ijtc-1736	265	1	this	this	DET
ijtc-1736	265	2	finding	finding	NOUN
ijtc-1736	265	3	implies	imply	VERB
ijtc-1736	265	4	that	that	SCONJ
ijtc-1736	265	5	embracing	embrace	VERB
ijtc-1736	265	6	technological	technological	ADJ
ijtc-1736	265	7	solutions	solution	NOUN
ijtc-1736	265	8	leads	lead	VERB
ijtc-1736	265	9	to	to	ADP
ijtc-1736	265	10	more	more	ADV
ijtc-1736	265	11	streamlined	streamlined	ADJ
ijtc-1736	265	12	processes	process	NOUN
ijtc-1736	265	13	,	,	PUNCT
ijtc-1736	265	14	better	well	ADJ
ijtc-1736	265	15	taxpayer	taxpayer	NOUN
ijtc-1736	265	16	services	service	NOUN
ijtc-1736	265	17	,	,	PUNCT
ijtc-1736	265	18	and	and	CCONJ
ijtc-1736	265	19	enhanced	enhanced	ADJ
ijtc-1736	265	20	accuracy	accuracy	NOUN
ijtc-1736	265	21	in	in	ADP
ijtc-1736	265	22	audits	audits	NOUN
ijtc-1736	265	23	,	,	PUNCT
ijtc-1736	265	24	which	which	PRON
ijtc-1736	265	25	ultimately	ultimately	ADV
ijtc-1736	265	26	improves	improve	VERB
ijtc-1736	265	27	the	the	DET
ijtc-1736	265	28	overall	overall	ADJ
ijtc-1736	265	29	performance	performance	NOUN
ijtc-1736	265	30	of	of	ADP
ijtc-1736	265	31	the	the	DET
ijtc-1736	265	32	revenue	revenue	NOUN
ijtc-1736	265	33	agencies	agency	NOUN
ijtc-1736	265	34	.	.	PUNCT
ijtc-1736	266	1	this	this	DET
ijtc-1736	266	2	finding	finding	NOUN
ijtc-1736	266	3	aligns	align	VERB
ijtc-1736	266	4	with	with	ADP
ijtc-1736	266	5	the	the	DET
ijtc-1736	266	6	studies	study	NOUN
ijtc-1736	266	7	by	by	ADP
ijtc-1736	266	8	(	(	PUNCT
ijtc-1736	266	9	eulerich	eulerich	NOUN
ijtc-1736	266	10	et	et	PROPN
ijtc-1736	266	11	al	al	PROPN
ijtc-1736	266	12	.	.	PROPN
ijtc-1736	266	13	,	,	PUNCT
ijtc-1736	266	14	2021	2021	NUM
ijtc-1736	266	15	)	)	PUNCT
ijtc-1736	266	16	,	,	PUNCT
ijtc-1736	266	17	which	which	PRON
ijtc-1736	266	18	showed	show	VERB
ijtc-1736	266	19	improvements	improvement	NOUN
ijtc-1736	266	20	in	in	ADP
ijtc-1736	266	21	audit	audit	NOUN
ijtc-1736	266	22	cycle	cycle	NOUN
ijtc-1736	266	23	times	time	NOUN
ijtc-1736	266	24	and	and	CCONJ
ijtc-1736	266	25	accuracy	accuracy	NOUN
ijtc-1736	266	26	through	through	ADP
ijtc-1736	266	27	automation	automation	NOUN
ijtc-1736	266	28	in	in	ADP
ijtc-1736	266	29	germany	germany	PROPN
ijtc-1736	266	30	,	,	PUNCT
ijtc-1736	266	31	and	and	CCONJ
ijtc-1736	266	32	consistently	consistently	ADV
ijtc-1736	266	33	,	,	PUNCT
ijtc-1736	266	34	mohammed	mohammed	PROPN
ijtc-1736	266	35	et	et	PROPN
ijtc-1736	266	36	al	al	PROPN
ijtc-1736	266	37	.	.	PROPN
ijtc-1736	267	1	(	(	PUNCT
ijtc-1736	267	2	2023	2023	NUM
ijtc-1736	267	3	)	)	PUNCT
ijtc-1736	267	4	found	find	VERB
ijtc-1736	267	5	that	that	SCONJ
ijtc-1736	267	6	digital	digital	ADJ
ijtc-1736	267	7	solutions	solution	NOUN
ijtc-1736	267	8	are	be	AUX
ijtc-1736	267	9	crucial	crucial	ADJ
ijtc-1736	267	10	for	for	ADP
ijtc-1736	267	11	improving	improve	VERB
ijtc-1736	267	12	tax	tax	NOUN
ijtc-1736	267	13	system	system	NOUN
ijtc-1736	267	14	performance	performance	NOUN
ijtc-1736	267	15	in	in	ADP
ijtc-1736	267	16	nigeria	nigeria	PROPN
ijtc-1736	267	17	.	.	PUNCT
ijtc-1736	268	1	it	it	PRON
ijtc-1736	268	2	also	also	ADV
ijtc-1736	268	3	supports	support	VERB
ijtc-1736	268	4	the	the	DET
ijtc-1736	268	5	findings	finding	NOUN
ijtc-1736	268	6	of	of	ADP
ijtc-1736	268	7	udegbunam	udegbunam	NOUN
ijtc-1736	268	8	and	and	CCONJ
ijtc-1736	268	9	nwankwo	nwankwo	PROPN
ijtc-1736	268	10	(	(	PUNCT
ijtc-1736	268	11	2023	2023	NUM
ijtc-1736	268	12	)	)	PUNCT
ijtc-1736	268	13	,	,	PUNCT
ijtc-1736	268	14	umar	umar	PROPN
ijtc-1736	268	15	et	et	PROPN
ijtc-1736	268	16	al	al	PROPN
ijtc-1736	268	17	.	.	PROPN
ijtc-1736	269	1	(	(	PUNCT
ijtc-1736	269	2	2023	2023	NUM
ijtc-1736	269	3	)	)	PUNCT
ijtc-1736	269	4	,	,	PUNCT
ijtc-1736	269	5	saleem	saleem	PROPN
ijtc-1736	269	6	,	,	PUNCT
ijtc-1736	269	7	et	et	PROPN
ijtc-1736	269	8	al	al	PROPN
ijtc-1736	269	9	.	.	PUNCT
ijtc-1736	269	10	(	(	PUNCT
ijtc-1736	269	11	2024	2024	NUM
ijtc-1736	269	12	)	)	PUNCT
ijtc-1736	269	13	,	,	PUNCT
ijtc-1736	269	14	and	and	CCONJ
ijtc-1736	269	15	anioke	anioke	X
ijtc-1736	269	16	(	(	PUNCT
ijtc-1736	269	17	2024	2024	NUM
ijtc-1736	269	18	)	)	PUNCT
ijtc-1736	269	19	,	,	PUNCT
ijtc-1736	269	20	who	who	PRON
ijtc-1736	269	21	all	all	PRON
ijtc-1736	269	22	reported	report	VERB
ijtc-1736	269	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	269	24	tax	tax	NOUN
ijtc-1736	269	25	audit	audit	NOUN
ijtc-1736	269	26	management	management	NOUN
ijtc-1736	269	27	,	,	PUNCT
ijtc-1736	269	28	technology	technology	NOUN
ijtc-1736	269	29	integration	integration	NOUN
ijtc-1736	269	30	and	and	CCONJ
ijtc-1736	269	31	performance	performance	NOUN
ijtc-1736	269	32	of	of	ADP
ijtc-1736	269	33	state	state	NOUN
ijtc-1736	269	34	internal	internal	ADJ
ijtc-1736	269	35	revenue	revenue	NOUN
ijtc-1736	269	36	service	service	NOUN
ijtc-1736	269	37	in	in	ADP
ijtc-1736	269	38	southwest	southwest	PROPN
ijtc-1736	269	39	,	,	PUNCT
ijtc-1736	269	40	nigeria	nigeria	PROPN
ijtc-1736	269	41	olumoh	olumoh	PROPN
ijtc-1736	269	42	and	and	CCONJ
ijtc-1736	269	43	sanni	sanni	PROPN
ijtc-1736	269	44	957	957	NUM
ijtc-1736	269	45	|	|	ADV
ijtc-1736	269	46	ilomata	ilomata	PROPN
ijtc-1736	269	47	international	international	ADJ
ijtc-1736	269	48	journal	journal	NOUN
ijtc-1736	269	49	of	of	ADP
ijtc-1736	269	50	tax	tax	PROPN
ijtc-1736	269	51	&	&	CCONJ
ijtc-1736	269	52	accounting	accounting	NOUN
ijtc-1736	269	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	269	54	that	that	SCONJ
ijtc-1736	269	55	technology	technology	NOUN
ijtc-1736	269	56	integration	integration	NOUN
ijtc-1736	269	57	significantly	significantly	ADV
ijtc-1736	269	58	boosts	boost	VERB
ijtc-1736	269	59	the	the	DET
ijtc-1736	269	60	performance	performance	NOUN
ijtc-1736	269	61	of	of	ADP
ijtc-1736	269	62	revenue	revenue	NOUN
ijtc-1736	269	63	services	service	NOUN
ijtc-1736	269	64	.	.	PUNCT
ijtc-1736	270	1	similar	similar	ADJ
ijtc-1736	270	2	findings	finding	NOUN
ijtc-1736	270	3	align	align	VERB
ijtc-1736	270	4	with	with	ADP
ijtc-1736	270	5	out	out	ADP
ijtc-1736	270	6	of	of	ADP
ijtc-1736	270	7	campbell	campbell	PROPN
ijtc-1736	270	8	and	and	CCONJ
ijtc-1736	270	9	hanschitz	hanschitz	PROPN
ijtc-1736	270	10	(	(	PUNCT
ijtc-1736	270	11	2018	2018	NUM
ijtc-1736	270	12	)	)	PUNCT
ijtc-1736	270	13	and	and	CCONJ
ijtc-1736	270	14	santos	santo	NOUN
ijtc-1736	270	15	and	and	CCONJ
ijtc-1736	270	16	alvares	alvare	NOUN
ijtc-1736	270	17	(	(	PUNCT
ijtc-1736	270	18	2024	2024	NUM
ijtc-1736	270	19	)	)	PUNCT
ijtc-1736	270	20	that	that	SCONJ
ijtc-1736	270	21	technological	technological	ADJ
ijtc-1736	270	22	integration	integration	NOUN
ijtc-1736	270	23	in	in	ADP
ijtc-1736	270	24	tax	tax	NOUN
ijtc-1736	270	25	administration	administration	NOUN
ijtc-1736	270	26	could	could	AUX
ijtc-1736	270	27	enhance	enhance	VERB
ijtc-1736	270	28	the	the	DET
ijtc-1736	270	29	revenue	revenue	NOUN
ijtc-1736	270	30	performance	performance	NOUN
ijtc-1736	270	31	in	in	ADP
ijtc-1736	270	32	portuagal	portuagal	PROPN
ijtc-1736	270	33	and	and	CCONJ
ijtc-1736	270	34	switzerland	switzerland	PROPN
ijtc-1736	270	35	.	.	PUNCT
ijtc-1736	271	1	however	however	ADV
ijtc-1736	271	2	,	,	PUNCT
ijtc-1736	271	3	the	the	DET
ijtc-1736	271	4	findings	finding	NOUN
ijtc-1736	271	5	of	of	ADP
ijtc-1736	271	6	this	this	DET
ijtc-1736	271	7	study	study	NOUN
ijtc-1736	271	8	contrast	contrast	NOUN
ijtc-1736	271	9	with	with	ADP
ijtc-1736	271	10	aguirre	aguirre	PROPN
ijtc-1736	271	11	et	et	PROPN
ijtc-1736	271	12	al	al	PROPN
ijtc-1736	271	13	.	.	PROPN
ijtc-1736	272	1	(	(	PUNCT
ijtc-1736	272	2	2021	2021	NUM
ijtc-1736	272	3	)	)	PUNCT
ijtc-1736	272	4	in	in	ADP
ijtc-1736	272	5	mexico	mexico	PROPN
ijtc-1736	272	6	,	,	PUNCT
ijtc-1736	272	7	who	who	PRON
ijtc-1736	272	8	reported	report	VERB
ijtc-1736	272	9	mixed	mixed	ADJ
ijtc-1736	272	10	results	result	NOUN
ijtc-1736	272	11	in	in	ADP
ijtc-1736	272	12	developing	develop	VERB
ijtc-1736	272	13	economies	economy	NOUN
ijtc-1736	272	14	,	,	PUNCT
ijtc-1736	272	15	noting	note	VERB
ijtc-1736	272	16	that	that	SCONJ
ijtc-1736	272	17	institutional	institutional	ADJ
ijtc-1736	272	18	factors	factor	NOUN
ijtc-1736	272	19	like	like	ADP
ijtc-1736	272	20	staff	staff	NOUN
ijtc-1736	272	21	training	training	NOUN
ijtc-1736	272	22	and	and	CCONJ
ijtc-1736	272	23	organizational	organizational	ADJ
ijtc-1736	272	24	culture	culture	NOUN
ijtc-1736	272	25	were	be	AUX
ijtc-1736	272	26	equally	equally	ADV
ijtc-1736	272	27	important	important	ADJ
ijtc-1736	272	28	for	for	ADP
ijtc-1736	272	29	realizing	realize	VERB
ijtc-1736	272	30	the	the	DET
ijtc-1736	272	31	benefits	benefit	NOUN
ijtc-1736	272	32	of	of	ADP
ijtc-1736	272	33	technology	technology	NOUN
ijtc-1736	272	34	in	in	ADP
ijtc-1736	272	35	tax	tax	NOUN
ijtc-1736	272	36	audits	audits	NOUN
ijtc-1736	272	37	.	.	PUNCT
ijtc-1736	273	1	the	the	DET
ijtc-1736	273	2	influence	influence	NOUN
ijtc-1736	273	3	of	of	ADP
ijtc-1736	273	4	technology	technology	NOUN
ijtc-1736	273	5	integration	integration	NOUN
ijtc-1736	273	6	on	on	ADP
ijtc-1736	273	7	the	the	DET
ijtc-1736	273	8	performance	performance	NOUN
ijtc-1736	273	9	of	of	ADP
ijtc-1736	273	10	state	state	NOUN
ijtc-1736	273	11	revenue	revenue	NOUN
ijtc-1736	273	12	agencies	agency	NOUN
ijtc-1736	273	13	was	be	AUX
ijtc-1736	273	14	supported	support	VERB
ijtc-1736	273	15	by	by	ADP
ijtc-1736	273	16	resource	resource	NOUN
ijtc-1736	273	17	-	-	PUNCT
ijtc-1736	273	18	based	base	VERB
ijtc-1736	273	19	view	view	NOUN
ijtc-1736	273	20	(	(	PUNCT
ijtc-1736	273	21	rbv	rbv	NOUN
ijtc-1736	273	22	)	)	PUNCT
ijtc-1736	273	23	theory	theory	NOUN
ijtc-1736	273	24	.	.	PUNCT
ijtc-1736	274	1	according	accord	VERB
ijtc-1736	274	2	to	to	ADP
ijtc-1736	274	3	the	the	DET
ijtc-1736	274	4	resource	resource	NOUN
ijtc-1736	274	5	-	-	PUNCT
ijtc-1736	274	6	based	base	VERB
ijtc-1736	274	7	view	view	NOUN
ijtc-1736	274	8	theory	theory	NOUN
ijtc-1736	274	9	,	,	PUNCT
ijtc-1736	274	10	technology	technology	NOUN
ijtc-1736	274	11	integration	integration	NOUN
ijtc-1736	274	12	represents	represent	VERB
ijtc-1736	274	13	a	a	DET
ijtc-1736	274	14	strategic	strategic	ADJ
ijtc-1736	274	15	internal	internal	ADJ
ijtc-1736	274	16	capability	capability	NOUN
ijtc-1736	274	17	that	that	PRON
ijtc-1736	274	18	can	can	AUX
ijtc-1736	274	19	serve	serve	VERB
ijtc-1736	274	20	as	as	ADP
ijtc-1736	274	21	a	a	DET
ijtc-1736	274	22	source	source	NOUN
ijtc-1736	274	23	of	of	ADP
ijtc-1736	274	24	sustainable	sustainable	ADJ
ijtc-1736	274	25	advantage	advantage	NOUN
ijtc-1736	274	26	when	when	SCONJ
ijtc-1736	274	27	it	it	PRON
ijtc-1736	274	28	is	be	AUX
ijtc-1736	274	29	valuable	valuable	ADJ
ijtc-1736	274	30	,	,	PUNCT
ijtc-1736	274	31	rare	rare	ADJ
ijtc-1736	274	32	,	,	PUNCT
ijtc-1736	274	33	inimitable	inimitable	ADJ
ijtc-1736	274	34	,	,	PUNCT
ijtc-1736	274	35	and	and	CCONJ
ijtc-1736	274	36	well	well	ADV
ijtc-1736	274	37	-	-	PUNCT
ijtc-1736	274	38	organized	organize	VERB
ijtc-1736	274	39	(	(	PUNCT
ijtc-1736	274	40	vrio	vrio	NOUN
ijtc-1736	274	41	)	)	PUNCT
ijtc-1736	274	42	.	.	PUNCT
ijtc-1736	275	1	the	the	DET
ijtc-1736	275	2	adoption	adoption	NOUN
ijtc-1736	275	3	of	of	ADP
ijtc-1736	275	4	advanced	advanced	ADJ
ijtc-1736	275	5	technologies	technology	NOUN
ijtc-1736	275	6	such	such	ADJ
ijtc-1736	275	7	as	as	ADP
ijtc-1736	275	8	digital	digital	ADJ
ijtc-1736	275	9	audit	audit	NOUN
ijtc-1736	275	10	tools	tool	NOUN
ijtc-1736	275	11	,	,	PUNCT
ijtc-1736	275	12	integrated	integrated	ADJ
ijtc-1736	275	13	tax	tax	NOUN
ijtc-1736	275	14	administration	administration	NOUN
ijtc-1736	275	15	systems	system	NOUN
ijtc-1736	275	16	,	,	PUNCT
ijtc-1736	275	17	and	and	CCONJ
ijtc-1736	275	18	data	datum	NOUN
ijtc-1736	275	19	analytics	analytic	NOUN
ijtc-1736	275	20	platforms	platform	NOUN
ijtc-1736	275	21	allows	allow	VERB
ijtc-1736	275	22	sirs	sir	NOUN
ijtc-1736	275	23	to	to	PART
ijtc-1736	275	24	enhance	enhance	VERB
ijtc-1736	275	25	its	its	PRON
ijtc-1736	275	26	internal	internal	ADJ
ijtc-1736	275	27	processes	process	NOUN
ijtc-1736	275	28	,	,	PUNCT
ijtc-1736	275	29	improve	improve	VERB
ijtc-1736	275	30	decision	decision	NOUN
ijtc-1736	275	31	-	-	PUNCT
ijtc-1736	275	32	making	making	NOUN
ijtc-1736	275	33	,	,	PUNCT
ijtc-1736	275	34	and	and	CCONJ
ijtc-1736	275	35	respond	respond	VERB
ijtc-1736	275	36	more	more	ADV
ijtc-1736	275	37	effectively	effectively	ADV
ijtc-1736	275	38	to	to	ADP
ijtc-1736	275	39	taxpayer	taxpayer	NOUN
ijtc-1736	275	40	behavior	behavior	NOUN
ijtc-1736	275	41	.	.	PUNCT
ijtc-1736	276	1	these	these	DET
ijtc-1736	276	2	technological	technological	ADJ
ijtc-1736	276	3	assets	asset	NOUN
ijtc-1736	276	4	when	when	SCONJ
ijtc-1736	276	5	effectively	effectively	ADV
ijtc-1736	276	6	managed	manage	VERB
ijtc-1736	276	7	and	and	CCONJ
ijtc-1736	276	8	customized	customize	VERB
ijtc-1736	276	9	are	be	AUX
ijtc-1736	276	10	not	not	PART
ijtc-1736	276	11	easily	easily	ADV
ijtc-1736	276	12	replicable	replicable	ADJ
ijtc-1736	276	13	by	by	ADP
ijtc-1736	276	14	other	other	ADJ
ijtc-1736	276	15	competing	compete	VERB
ijtc-1736	276	16	revenue	revenue	NOUN
ijtc-1736	276	17	agencies	agency	NOUN
ijtc-1736	276	18	in	in	ADP
ijtc-1736	276	19	the	the	DET
ijtc-1736	276	20	country	country	NOUN
ijtc-1736	276	21	,	,	PUNCT
ijtc-1736	276	22	thereby	thereby	ADV
ijtc-1736	276	23	positioning	position	VERB
ijtc-1736	276	24	the	the	DET
ijtc-1736	276	25	revenue	revenue	NOUN
ijtc-1736	276	26	service	service	NOUN
ijtc-1736	276	27	to	to	PART
ijtc-1736	276	28	outperform	outperform	VERB
ijtc-1736	276	29	others	other	NOUN
ijtc-1736	276	30	.	.	PUNCT
ijtc-1736	277	1	thus	thus	ADV
ijtc-1736	277	2	,	,	PUNCT
ijtc-1736	277	3	under	under	ADP
ijtc-1736	277	4	the	the	DET
ijtc-1736	277	5	rbv	rbv	NOUN
ijtc-1736	277	6	framework	framework	NOUN
ijtc-1736	277	7	,	,	PUNCT
ijtc-1736	277	8	technology	technology	NOUN
ijtc-1736	277	9	integration	integration	NOUN
ijtc-1736	277	10	is	be	AUX
ijtc-1736	277	11	not	not	PART
ijtc-1736	277	12	just	just	ADV
ijtc-1736	277	13	an	an	DET
ijtc-1736	277	14	operational	operational	ADJ
ijtc-1736	277	15	upgrade	upgrade	NOUN
ijtc-1736	277	16	,	,	PUNCT
ijtc-1736	277	17	but	but	CCONJ
ijtc-1736	277	18	a	a	DET
ijtc-1736	277	19	core	core	NOUN
ijtc-1736	277	20	capability	capability	NOUN
ijtc-1736	277	21	that	that	PRON
ijtc-1736	277	22	enhances	enhance	VERB
ijtc-1736	277	23	the	the	DET
ijtc-1736	277	24	strategic	strategic	ADJ
ijtc-1736	277	25	positioning	positioning	NOUN
ijtc-1736	277	26	and	and	CCONJ
ijtc-1736	277	27	long	long	ADJ
ijtc-1736	277	28	-	-	PUNCT
ijtc-1736	277	29	term	term	NOUN
ijtc-1736	277	30	performance	performance	NOUN
ijtc-1736	277	31	of	of	ADP
ijtc-1736	277	32	public	public	ADJ
ijtc-1736	277	33	revenue	revenue	NOUN
ijtc-1736	277	34	agencies	agency	NOUN
ijtc-1736	277	35	.	.	PUNCT
ijtc-1736	278	1	however	however	ADV
ijtc-1736	278	2	,	,	PUNCT
ijtc-1736	278	3	the	the	DET
ijtc-1736	278	4	moderating	moderate	VERB
ijtc-1736	278	5	effect	effect	NOUN
ijtc-1736	278	6	of	of	ADP
ijtc-1736	278	7	technology	technology	NOUN
ijtc-1736	278	8	integration	integration	NOUN
ijtc-1736	278	9	on	on	ADP
ijtc-1736	278	10	the	the	DET
ijtc-1736	278	11	relationship	relationship	NOUN
ijtc-1736	278	12	between	between	ADP
ijtc-1736	278	13	tax	tax	NOUN
ijtc-1736	278	14	audit	audit	NOUN
ijtc-1736	278	15	management	management	NOUN
ijtc-1736	278	16	(	(	PUNCT
ijtc-1736	278	17	tam	tam	NOUN
ijtc-1736	278	18	)	)	PUNCT
ijtc-1736	278	19	and	and	CCONJ
ijtc-1736	278	20	sirs	sir	NOUN
ijtc-1736	278	21	performance	performance	NOUN
ijtc-1736	278	22	(	(	PUNCT
ijtc-1736	278	23	psirs	psir	NOUN
ijtc-1736	278	24	)	)	PUNCT
ijtc-1736	278	25	was	be	AUX
ijtc-1736	278	26	found	find	VERB
ijtc-1736	278	27	to	to	PART
ijtc-1736	278	28	be	be	AUX
ijtc-1736	278	29	insignificant	insignificant	ADJ
ijtc-1736	278	30	,	,	PUNCT
ijtc-1736	278	31	as	as	SCONJ
ijtc-1736	278	32	indicated	indicate	VERB
ijtc-1736	278	33	by	by	ADP
ijtc-1736	278	34	the	the	DET
ijtc-1736	278	35	path	path	NOUN
ijtc-1736	278	36	coefficient	coefficient	NOUN
ijtc-1736	278	37	(	(	PUNCT
ijtc-1736	278	38	p	p	X
ijtc-1736	278	39	=	=	NOUN
ijtc-1736	278	40	0.462	0.462	NUM
ijtc-1736	278	41	)	)	PUNCT
ijtc-1736	278	42	.	.	PUNCT
ijtc-1736	279	1	this	this	PRON
ijtc-1736	279	2	implies	imply	VERB
ijtc-1736	279	3	that	that	SCONJ
ijtc-1736	279	4	while	while	SCONJ
ijtc-1736	279	5	technology	technology	NOUN
ijtc-1736	279	6	integration	integration	NOUN
ijtc-1736	279	7	has	have	VERB
ijtc-1736	279	8	a	a	DET
ijtc-1736	279	9	direct	direct	ADJ
ijtc-1736	279	10	positive	positive	ADJ
ijtc-1736	279	11	effect	effect	NOUN
ijtc-1736	279	12	on	on	ADP
ijtc-1736	279	13	sirs	sir	NOUN
ijtc-1736	279	14	performance	performance	NOUN
ijtc-1736	279	15	,	,	PUNCT
ijtc-1736	279	16	it	it	PRON
ijtc-1736	279	17	does	do	AUX
ijtc-1736	279	18	not	not	PART
ijtc-1736	279	19	significantly	significantly	ADV
ijtc-1736	279	20	strengthen	strengthen	VERB
ijtc-1736	279	21	or	or	CCONJ
ijtc-1736	279	22	weaken	weaken	VERB
ijtc-1736	279	23	the	the	DET
ijtc-1736	279	24	impact	impact	NOUN
ijtc-1736	279	25	of	of	ADP
ijtc-1736	279	26	tax	tax	NOUN
ijtc-1736	279	27	audit	audit	NOUN
ijtc-1736	279	28	management	management	NOUN
ijtc-1736	279	29	on	on	ADP
ijtc-1736	279	30	performance	performance	NOUN
ijtc-1736	279	31	.	.	PUNCT
ijtc-1736	280	1	in	in	ADP
ijtc-1736	280	2	other	other	ADJ
ijtc-1736	280	3	words	word	NOUN
ijtc-1736	280	4	,	,	PUNCT
ijtc-1736	280	5	the	the	DET
ijtc-1736	280	6	effectiveness	effectiveness	NOUN
ijtc-1736	280	7	of	of	ADP
ijtc-1736	280	8	tax	tax	NOUN
ijtc-1736	280	9	audit	audit	NOUN
ijtc-1736	280	10	management	management	NOUN
ijtc-1736	280	11	in	in	ADP
ijtc-1736	280	12	enhancing	enhance	VERB
ijtc-1736	280	13	the	the	DET
ijtc-1736	280	14	performance	performance	NOUN
ijtc-1736	280	15	of	of	ADP
ijtc-1736	280	16	sirs	sir	NOUN
ijtc-1736	280	17	is	be	AUX
ijtc-1736	280	18	not	not	PART
ijtc-1736	280	19	contingent	contingent	ADJ
ijtc-1736	280	20	on	on	ADP
ijtc-1736	280	21	the	the	DET
ijtc-1736	280	22	level	level	NOUN
ijtc-1736	280	23	of	of	ADP
ijtc-1736	280	24	technology	technology	NOUN
ijtc-1736	280	25	integration	integration	NOUN
ijtc-1736	280	26	.	.	PUNCT
ijtc-1736	281	1	this	this	DET
ijtc-1736	281	2	finding	finding	NOUN
ijtc-1736	281	3	suggests	suggest	VERB
ijtc-1736	281	4	that	that	SCONJ
ijtc-1736	281	5	tax	tax	NOUN
ijtc-1736	281	6	audit	audit	NOUN
ijtc-1736	281	7	management	management	NOUN
ijtc-1736	281	8	can	can	AUX
ijtc-1736	281	9	independently	independently	ADV
ijtc-1736	281	10	improve	improve	VERB
ijtc-1736	281	11	sirs	sir	NOUN
ijtc-1736	281	12	performance	performance	NOUN
ijtc-1736	281	13	,	,	PUNCT
ijtc-1736	281	14	and	and	CCONJ
ijtc-1736	281	15	while	while	SCONJ
ijtc-1736	281	16	technology	technology	NOUN
ijtc-1736	281	17	integration	integration	NOUN
ijtc-1736	281	18	improves	improve	VERB
ijtc-1736	281	19	overall	overall	ADJ
ijtc-1736	281	20	efficiency	efficiency	NOUN
ijtc-1736	281	21	,	,	PUNCT
ijtc-1736	281	22	it	it	PRON
ijtc-1736	281	23	does	do	AUX
ijtc-1736	281	24	not	not	PART
ijtc-1736	281	25	act	act	VERB
ijtc-1736	281	26	as	as	ADP
ijtc-1736	281	27	a	a	DET
ijtc-1736	281	28	critical	critical	ADJ
ijtc-1736	281	29	moderator	moderator	NOUN
ijtc-1736	281	30	in	in	ADP
ijtc-1736	281	31	this	this	DET
ijtc-1736	281	32	specific	specific	ADJ
ijtc-1736	281	33	relationship	relationship	NOUN
ijtc-1736	281	34	.	.	PUNCT
ijtc-1736	282	1	this	this	DET
ijtc-1736	282	2	finding	finding	NOUN
ijtc-1736	282	3	aligns	align	VERB
ijtc-1736	282	4	with	with	ADP
ijtc-1736	282	5	the	the	DET
ijtc-1736	282	6	rbv	rbv	NOUN
ijtc-1736	282	7	by	by	ADP
ijtc-1736	282	8	proposing	propose	VERB
ijtc-1736	282	9	that	that	SCONJ
ijtc-1736	282	10	the	the	DET
ijtc-1736	282	11	integration	integration	NOUN
ijtc-1736	282	12	of	of	ADP
ijtc-1736	282	13	technology	technology	NOUN
ijtc-1736	282	14	moderates	moderate	VERB
ijtc-1736	282	15	the	the	DET
ijtc-1736	282	16	relationship	relationship	NOUN
ijtc-1736	282	17	between	between	ADP
ijtc-1736	282	18	tax	tax	NOUN
ijtc-1736	282	19	audit	audit	NOUN
ijtc-1736	282	20	management	management	NOUN
ijtc-1736	282	21	and	and	CCONJ
ijtc-1736	282	22	sirs	sir	NOUN
ijtc-1736	282	23	performance	performance	NOUN
ijtc-1736	282	24	,	,	PUNCT
ijtc-1736	282	25	amplifying	amplify	VERB
ijtc-1736	282	26	the	the	DET
ijtc-1736	282	27	effectiveness	effectiveness	NOUN
ijtc-1736	282	28	of	of	ADP
ijtc-1736	282	29	audit	audit	NOUN
ijtc-1736	282	30	capabilities	capability	NOUN
ijtc-1736	282	31	.	.	PUNCT
ijtc-1736	283	1	thus	thus	ADV
ijtc-1736	283	2	,	,	PUNCT
ijtc-1736	283	3	the	the	DET
ijtc-1736	283	4	rbv	rbv	PROPN
ijtc-1736	283	5	framework	framework	NOUN
ijtc-1736	283	6	supports	support	VERB
ijtc-1736	283	7	the	the	DET
ijtc-1736	283	8	hypothesis	hypothesis	NOUN
ijtc-1736	283	9	that	that	PRON
ijtc-1736	283	10	a	a	DET
ijtc-1736	283	11	strategic	strategic	ADJ
ijtc-1736	283	12	combination	combination	NOUN
ijtc-1736	283	13	of	of	ADP
ijtc-1736	283	14	internal	internal	ADJ
ijtc-1736	283	15	competencies	competency	NOUN
ijtc-1736	283	16	(	(	PUNCT
ijtc-1736	283	17	tax	tax	NOUN
ijtc-1736	283	18	audit	audit	NOUN
ijtc-1736	283	19	management	management	NOUN
ijtc-1736	283	20	)	)	PUNCT
ijtc-1736	283	21	and	and	CCONJ
ijtc-1736	283	22	enabling	enable	VERB
ijtc-1736	283	23	technologies	technology	NOUN
ijtc-1736	283	24	can	can	AUX
ijtc-1736	283	25	lead	lead	VERB
ijtc-1736	283	26	to	to	ADP
ijtc-1736	283	27	superior	superior	ADJ
ijtc-1736	283	28	organizational	organizational	ADJ
ijtc-1736	283	29	performance	performance	NOUN
ijtc-1736	283	30	within	within	ADP
ijtc-1736	283	31	public	public	ADJ
ijtc-1736	283	32	tax	tax	NOUN
ijtc-1736	283	33	institutions	institution	NOUN
ijtc-1736	283	34	in	in	ADP
ijtc-1736	283	35	southwest	southwest	PROPN
ijtc-1736	283	36	nigeria	nigeria	PROPN
ijtc-1736	283	37	.	.	PUNCT
ijtc-1736	284	1	conclusion	conclusion	NOUN
ijtc-1736	284	2	this	this	DET
ijtc-1736	284	3	study	study	NOUN
ijtc-1736	284	4	investigated	investigate	VERB
ijtc-1736	284	5	the	the	DET
ijtc-1736	284	6	impact	impact	NOUN
ijtc-1736	284	7	of	of	ADP
ijtc-1736	284	8	tax	tax	NOUN
ijtc-1736	284	9	audit	audit	NOUN
ijtc-1736	284	10	management	management	NOUN
ijtc-1736	284	11	and	and	CCONJ
ijtc-1736	284	12	technology	technology	NOUN
ijtc-1736	284	13	integration	integration	NOUN
ijtc-1736	284	14	on	on	ADP
ijtc-1736	284	15	the	the	DET
ijtc-1736	284	16	performance	performance	NOUN
ijtc-1736	284	17	of	of	ADP
ijtc-1736	284	18	state	state	NOUN
ijtc-1736	284	19	revenue	revenue	NOUN
ijtc-1736	284	20	agencies	agency	NOUN
ijtc-1736	284	21	,	,	PUNCT
ijtc-1736	284	22	with	with	ADP
ijtc-1736	284	23	a	a	DET
ijtc-1736	284	24	focus	focus	NOUN
ijtc-1736	284	25	on	on	ADP
ijtc-1736	284	26	the	the	DET
ijtc-1736	284	27	moderating	moderate	VERB
ijtc-1736	284	28	effect	effect	NOUN
ijtc-1736	284	29	of	of	ADP
ijtc-1736	284	30	technology	technology	NOUN
ijtc-1736	284	31	integration	integration	NOUN
ijtc-1736	284	32	on	on	ADP
ijtc-1736	284	33	the	the	DET
ijtc-1736	284	34	association	association	NOUN
ijtc-1736	284	35	between	between	ADP
ijtc-1736	284	36	tax	tax	NOUN
ijtc-1736	284	37	audit	audit	NOUN
ijtc-1736	284	38	management	management	NOUN
ijtc-1736	284	39	and	and	CCONJ
ijtc-1736	284	40	performance	performance	NOUN
ijtc-1736	284	41	.	.	PUNCT
ijtc-1736	285	1	the	the	DET
ijtc-1736	285	2	findings	finding	NOUN
ijtc-1736	285	3	revealed	reveal	VERB
ijtc-1736	285	4	that	that	SCONJ
ijtc-1736	285	5	both	both	DET
ijtc-1736	285	6	tax	tax	NOUN
ijtc-1736	285	7	audit	audit	NOUN
ijtc-1736	285	8	management	management	NOUN
ijtc-1736	285	9	and	and	CCONJ
ijtc-1736	285	10	technology	technology	NOUN
ijtc-1736	285	11	integration	integration	NOUN
ijtc-1736	285	12	have	have	VERB
ijtc-1736	285	13	significant	significant	ADJ
ijtc-1736	285	14	positive	positive	ADJ
ijtc-1736	285	15	effects	effect	NOUN
ijtc-1736	285	16	on	on	ADP
ijtc-1736	285	17	the	the	DET
ijtc-1736	285	18	performance	performance	NOUN
ijtc-1736	285	19	of	of	ADP
ijtc-1736	285	20	sirs	sir	NOUN
ijtc-1736	285	21	,	,	PUNCT
ijtc-1736	285	22	supporting	support	VERB
ijtc-1736	285	23	the	the	DET
ijtc-1736	285	24	resource	resource	NOUN
ijtc-1736	285	25	-	-	PUNCT
ijtc-1736	285	26	based	base	VERB
ijtc-1736	285	27	view	view	NOUN
ijtc-1736	285	28	theory	theory	NOUN
ijtc-1736	285	29	.	.	PUNCT
ijtc-1736	286	1	however	however	ADV
ijtc-1736	286	2	,	,	PUNCT
ijtc-1736	286	3	the	the	DET
ijtc-1736	286	4	moderating	moderate	VERB
ijtc-1736	286	5	effect	effect	NOUN
ijtc-1736	286	6	of	of	ADP
ijtc-1736	286	7	technology	technology	NOUN
ijtc-1736	286	8	integration	integration	NOUN
ijtc-1736	286	9	on	on	ADP
ijtc-1736	286	10	the	the	DET
ijtc-1736	286	11	relationship	relationship	NOUN
ijtc-1736	286	12	between	between	ADP
ijtc-1736	286	13	tax	tax	NOUN
ijtc-1736	286	14	audit	audit	NOUN
ijtc-1736	286	15	management	management	NOUN
ijtc-1736	286	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	286	17	tax	tax	NOUN
ijtc-1736	286	18	audit	audit	NOUN
ijtc-1736	286	19	management	management	NOUN
ijtc-1736	286	20	,	,	PUNCT
ijtc-1736	286	21	technology	technology	NOUN
ijtc-1736	286	22	integration	integration	NOUN
ijtc-1736	286	23	and	and	CCONJ
ijtc-1736	286	24	performance	performance	NOUN
ijtc-1736	286	25	of	of	ADP
ijtc-1736	286	26	state	state	NOUN
ijtc-1736	286	27	internal	internal	ADJ
ijtc-1736	286	28	revenue	revenue	NOUN
ijtc-1736	286	29	service	service	NOUN
ijtc-1736	286	30	in	in	ADP
ijtc-1736	286	31	southwest	southwest	PROPN
ijtc-1736	286	32	,	,	PUNCT
ijtc-1736	286	33	nigeria	nigeria	PROPN
ijtc-1736	286	34	olumoh	olumoh	PROPN
ijtc-1736	286	35	and	and	CCONJ
ijtc-1736	286	36	sanni	sanni	PROPN
ijtc-1736	286	37	958	958	NUM
ijtc-1736	287	1	|	|	CCONJ
ijtc-1736	287	2	ilomata	ilomata	PROPN
ijtc-1736	287	3	international	international	ADJ
ijtc-1736	287	4	journal	journal	NOUN
ijtc-1736	287	5	of	of	ADP
ijtc-1736	287	6	tax	tax	PROPN
ijtc-1736	287	7	&	&	CCONJ
ijtc-1736	287	8	accounting	accounting	PROPN
ijtc-1736	287	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	287	10	and	and	CCONJ
ijtc-1736	287	11	performance	performance	NOUN
ijtc-1736	287	12	was	be	AUX
ijtc-1736	287	13	found	find	VERB
ijtc-1736	287	14	to	to	PART
ijtc-1736	287	15	be	be	AUX
ijtc-1736	287	16	insignificant	insignificant	ADJ
ijtc-1736	287	17	,	,	PUNCT
ijtc-1736	287	18	indicating	indicate	VERB
ijtc-1736	287	19	that	that	SCONJ
ijtc-1736	287	20	technology	technology	NOUN
ijtc-1736	287	21	integration	integration	NOUN
ijtc-1736	287	22	,	,	PUNCT
ijtc-1736	287	23	while	while	SCONJ
ijtc-1736	287	24	beneficial	beneficial	ADJ
ijtc-1736	287	25	on	on	ADP
ijtc-1736	287	26	its	its	PRON
ijtc-1736	287	27	own	own	ADJ
ijtc-1736	287	28	,	,	PUNCT
ijtc-1736	287	29	does	do	AUX
ijtc-1736	287	30	not	not	PART
ijtc-1736	287	31	amplify	amplify	VERB
ijtc-1736	287	32	the	the	DET
ijtc-1736	287	33	impact	impact	NOUN
ijtc-1736	287	34	of	of	ADP
ijtc-1736	287	35	tax	tax	NOUN
ijtc-1736	287	36	audit	audit	NOUN
ijtc-1736	287	37	management	management	NOUN
ijtc-1736	287	38	on	on	ADP
ijtc-1736	287	39	sirs	sir	NOUN
ijtc-1736	287	40	performance	performance	NOUN
ijtc-1736	287	41	.	.	PUNCT
ijtc-1736	288	1	based	base	VERB
ijtc-1736	288	2	on	on	ADP
ijtc-1736	288	3	these	these	DET
ijtc-1736	288	4	findings	finding	NOUN
ijtc-1736	288	5	,	,	PUNCT
ijtc-1736	288	6	it	it	PRON
ijtc-1736	288	7	is	be	AUX
ijtc-1736	288	8	recommended	recommend	VERB
ijtc-1736	288	9	that	that	SCONJ
ijtc-1736	288	10	sirs	sir	NOUN
ijtc-1736	288	11	should	should	AUX
ijtc-1736	288	12	continue	continue	VERB
ijtc-1736	288	13	to	to	PART
ijtc-1736	288	14	prioritize	prioritize	VERB
ijtc-1736	288	15	improving	improve	VERB
ijtc-1736	288	16	tax	tax	NOUN
ijtc-1736	288	17	audit	audit	NOUN
ijtc-1736	288	18	management	management	NOUN
ijtc-1736	288	19	practices	practice	NOUN
ijtc-1736	288	20	as	as	ADP
ijtc-1736	288	21	a	a	DET
ijtc-1736	288	22	key	key	ADJ
ijtc-1736	288	23	driver	driver	NOUN
ijtc-1736	288	24	of	of	ADP
ijtc-1736	288	25	organizational	organizational	ADJ
ijtc-1736	288	26	performance	performance	NOUN
ijtc-1736	288	27	.	.	PUNCT
ijtc-1736	289	1	in	in	ADP
ijtc-1736	289	2	addition	addition	NOUN
ijtc-1736	289	3	,	,	PUNCT
ijtc-1736	289	4	sirs	sir	NOUN
ijtc-1736	289	5	should	should	AUX
ijtc-1736	289	6	invest	invest	VERB
ijtc-1736	289	7	in	in	ADP
ijtc-1736	289	8	further	further	ADJ
ijtc-1736	289	9	technological	technological	ADJ
ijtc-1736	289	10	advancements	advancement	NOUN
ijtc-1736	289	11	to	to	PART
ijtc-1736	289	12	enhance	enhance	VERB
ijtc-1736	289	13	efficiency	efficiency	NOUN
ijtc-1736	289	14	and	and	CCONJ
ijtc-1736	289	15	accuracy	accuracy	NOUN
ijtc-1736	289	16	in	in	ADP
ijtc-1736	289	17	tax	tax	NOUN
ijtc-1736	289	18	collection	collection	NOUN
ijtc-1736	289	19	.	.	PUNCT
ijtc-1736	290	1	in	in	ADP
ijtc-1736	290	2	addition	addition	NOUN
ijtc-1736	290	3	,	,	PUNCT
ijtc-1736	290	4	the	the	DET
ijtc-1736	290	5	regulatory	regulatory	ADJ
ijtc-1736	290	6	framework	framework	NOUN
ijtc-1736	290	7	governing	govern	VERB
ijtc-1736	290	8	tax	tax	NOUN
ijtc-1736	290	9	audits	audits	NOUN
ijtc-1736	290	10	should	should	AUX
ijtc-1736	290	11	be	be	AUX
ijtc-1736	290	12	strengthened	strengthen	VERB
ijtc-1736	290	13	to	to	PART
ijtc-1736	290	14	empower	empower	VERB
ijtc-1736	290	15	auditors	auditor	NOUN
ijtc-1736	290	16	with	with	ADP
ijtc-1736	290	17	the	the	DET
ijtc-1736	290	18	necessary	necessary	ADJ
ijtc-1736	290	19	authority	authority	NOUN
ijtc-1736	290	20	to	to	PART
ijtc-1736	290	21	enforce	enforce	VERB
ijtc-1736	290	22	compliance	compliance	NOUN
ijtc-1736	290	23	and	and	CCONJ
ijtc-1736	290	24	reduce	reduce	VERB
ijtc-1736	290	25	tax	tax	NOUN
ijtc-1736	290	26	evasion	evasion	NOUN
ijtc-1736	290	27	.	.	PUNCT
ijtc-1736	291	1	for	for	ADP
ijtc-1736	291	2	micro	micro	NOUN
ijtc-1736	291	3	,	,	PUNCT
ijtc-1736	291	4	small	small	ADJ
ijtc-1736	291	5	,	,	PUNCT
ijtc-1736	291	6	and	and	CCONJ
ijtc-1736	291	7	medium	medium	ADJ
ijtc-1736	291	8	enterprises	enterprise	NOUN
ijtc-1736	291	9	(	(	PUNCT
ijtc-1736	291	10	msmes	msmes	PROPN
ijtc-1736	291	11	)	)	PUNCT
ijtc-1736	291	12	,	,	PUNCT
ijtc-1736	291	13	the	the	DET
ijtc-1736	291	14	findings	finding	NOUN
ijtc-1736	291	15	highlight	highlight	VERB
ijtc-1736	291	16	the	the	DET
ijtc-1736	291	17	need	need	NOUN
ijtc-1736	291	18	to	to	PART
ijtc-1736	291	19	embrace	embrace	VERB
ijtc-1736	291	20	digital	digital	ADJ
ijtc-1736	291	21	tax	tax	NOUN
ijtc-1736	291	22	systems	system	NOUN
ijtc-1736	291	23	and	and	CCONJ
ijtc-1736	291	24	maintain	maintain	VERB
ijtc-1736	291	25	accurate	accurate	ADJ
ijtc-1736	291	26	financial	financial	ADJ
ijtc-1736	291	27	records	record	NOUN
ijtc-1736	291	28	to	to	PART
ijtc-1736	291	29	facilitate	facilitate	VERB
ijtc-1736	291	30	audit	audit	NOUN
ijtc-1736	291	31	readiness	readiness	NOUN
ijtc-1736	291	32	and	and	CCONJ
ijtc-1736	291	33	minimize	minimize	VERB
ijtc-1736	291	34	compliance	compliance	NOUN
ijtc-1736	291	35	risks	risk	NOUN
ijtc-1736	291	36	.	.	PUNCT
ijtc-1736	292	1	msmes	msme	NOUN
ijtc-1736	292	2	are	be	AUX
ijtc-1736	292	3	encouraged	encourage	VERB
ijtc-1736	292	4	to	to	PART
ijtc-1736	292	5	invest	invest	VERB
ijtc-1736	292	6	in	in	ADP
ijtc-1736	292	7	basic	basic	ADJ
ijtc-1736	292	8	accounting	accounting	NOUN
ijtc-1736	292	9	and	and	CCONJ
ijtc-1736	292	10	tax	tax	NOUN
ijtc-1736	292	11	software	software	NOUN
ijtc-1736	292	12	,	,	PUNCT
ijtc-1736	292	13	participate	participate	VERB
ijtc-1736	292	14	in	in	ADP
ijtc-1736	292	15	taxpayer	taxpayer	NOUN
ijtc-1736	292	16	education	education	NOUN
ijtc-1736	292	17	programs	program	NOUN
ijtc-1736	292	18	,	,	PUNCT
ijtc-1736	292	19	and	and	CCONJ
ijtc-1736	292	20	establish	establish	VERB
ijtc-1736	292	21	internal	internal	ADJ
ijtc-1736	292	22	controls	control	NOUN
ijtc-1736	292	23	to	to	PART
ijtc-1736	292	24	align	align	VERB
ijtc-1736	292	25	with	with	ADP
ijtc-1736	292	26	digital	digital	ADJ
ijtc-1736	292	27	tax	tax	NOUN
ijtc-1736	292	28	platforms	platform	NOUN
ijtc-1736	292	29	.	.	PUNCT
ijtc-1736	293	1	lastly	lastly	ADV
ijtc-1736	293	2	,	,	PUNCT
ijtc-1736	293	3	policy	policy	NOUN
ijtc-1736	293	4	makers	maker	NOUN
ijtc-1736	293	5	should	should	AUX
ijtc-1736	293	6	develop	develop	VERB
ijtc-1736	293	7	inclusive	inclusive	ADJ
ijtc-1736	293	8	digital	digital	ADJ
ijtc-1736	293	9	tax	tax	NOUN
ijtc-1736	293	10	policies	policy	NOUN
ijtc-1736	293	11	that	that	PRON
ijtc-1736	293	12	support	support	VERB
ijtc-1736	293	13	msmes	msme	NOUN
ijtc-1736	293	14	by	by	ADP
ijtc-1736	293	15	offering	offer	VERB
ijtc-1736	293	16	incentives	incentive	NOUN
ijtc-1736	293	17	for	for	ADP
ijtc-1736	293	18	technological	technological	ADJ
ijtc-1736	293	19	adoption	adoption	NOUN
ijtc-1736	293	20	,	,	PUNCT
ijtc-1736	293	21	simplifying	simplify	VERB
ijtc-1736	293	22	tax	tax	NOUN
ijtc-1736	293	23	filing	filing	NOUN
ijtc-1736	293	24	procedures	procedure	NOUN
ijtc-1736	293	25	,	,	PUNCT
ijtc-1736	293	26	and	and	CCONJ
ijtc-1736	293	27	ensuring	ensure	VERB
ijtc-1736	293	28	that	that	SCONJ
ijtc-1736	293	29	tax	tax	NOUN
ijtc-1736	293	30	audit	audit	NOUN
ijtc-1736	293	31	practices	practice	NOUN
ijtc-1736	293	32	are	be	AUX
ijtc-1736	293	33	fair	fair	ADJ
ijtc-1736	293	34	,	,	PUNCT
ijtc-1736	293	35	transparent	transparent	ADJ
ijtc-1736	293	36	,	,	PUNCT
ijtc-1736	293	37	and	and	CCONJ
ijtc-1736	293	38	growth	growth	NOUN
ijtc-1736	293	39	-	-	PUNCT
ijtc-1736	293	40	supportive	supportive	ADJ
ijtc-1736	293	41	for	for	ADP
ijtc-1736	293	42	small	small	ADJ
ijtc-1736	293	43	businesses	business	NOUN
ijtc-1736	293	44	.	.	PUNCT
ijtc-1736	294	1	this	this	DET
ijtc-1736	294	2	study	study	NOUN
ijtc-1736	294	3	is	be	AUX
ijtc-1736	294	4	not	not	PART
ijtc-1736	294	5	without	without	ADP
ijtc-1736	294	6	limitations	limitation	NOUN
ijtc-1736	294	7	.	.	PUNCT
ijtc-1736	295	1	first	first	ADV
ijtc-1736	295	2	,	,	PUNCT
ijtc-1736	295	3	the	the	DET
ijtc-1736	295	4	scope	scope	NOUN
ijtc-1736	295	5	was	be	AUX
ijtc-1736	295	6	restricted	restrict	VERB
ijtc-1736	295	7	to	to	PART
ijtc-1736	295	8	state	state	VERB
ijtc-1736	295	9	internal	internal	ADJ
ijtc-1736	295	10	revenue	revenue	NOUN
ijtc-1736	295	11	services	service	NOUN
ijtc-1736	295	12	(	(	PUNCT
ijtc-1736	295	13	sirs	sir	NOUN
ijtc-1736	295	14	)	)	PUNCT
ijtc-1736	295	15	in	in	ADP
ijtc-1736	295	16	south	south	PROPN
ijtc-1736	295	17	-	-	PUNCT
ijtc-1736	295	18	west	west	PROPN
ijtc-1736	295	19	nigeria	nigeria	PROPN
ijtc-1736	295	20	,	,	PUNCT
ijtc-1736	295	21	which	which	PRON
ijtc-1736	295	22	may	may	AUX
ijtc-1736	295	23	limit	limit	VERB
ijtc-1736	295	24	the	the	DET
ijtc-1736	295	25	generalizability	generalizability	NOUN
ijtc-1736	295	26	of	of	ADP
ijtc-1736	295	27	the	the	DET
ijtc-1736	295	28	findings	finding	NOUN
ijtc-1736	295	29	to	to	ADP
ijtc-1736	295	30	other	other	ADJ
ijtc-1736	295	31	regions	region	NOUN
ijtc-1736	295	32	or	or	CCONJ
ijtc-1736	295	33	countries	country	NOUN
ijtc-1736	295	34	with	with	ADP
ijtc-1736	295	35	different	different	ADJ
ijtc-1736	295	36	tax	tax	NOUN
ijtc-1736	295	37	systems	system	NOUN
ijtc-1736	295	38	and	and	CCONJ
ijtc-1736	295	39	institutional	institutional	ADJ
ijtc-1736	295	40	contexts	context	NOUN
ijtc-1736	295	41	.	.	PUNCT
ijtc-1736	296	1	second	second	ADJ
ijtc-1736	296	2	,	,	PUNCT
ijtc-1736	296	3	the	the	DET
ijtc-1736	296	4	data	datum	NOUN
ijtc-1736	296	5	were	be	AUX
ijtc-1736	296	6	collected	collect	VERB
ijtc-1736	296	7	through	through	ADP
ijtc-1736	296	8	self	self	NOUN
ijtc-1736	296	9	-	-	PUNCT
ijtc-1736	296	10	reported	report	VERB
ijtc-1736	296	11	questionnaires	questionnaire	NOUN
ijtc-1736	296	12	,	,	PUNCT
ijtc-1736	296	13	which	which	PRON
ijtc-1736	296	14	may	may	AUX
ijtc-1736	296	15	be	be	AUX
ijtc-1736	296	16	subject	subject	ADJ
ijtc-1736	296	17	to	to	ADP
ijtc-1736	296	18	response	response	NOUN
ijtc-1736	296	19	biases	bias	NOUN
ijtc-1736	296	20	despite	despite	SCONJ
ijtc-1736	296	21	efforts	effort	NOUN
ijtc-1736	296	22	to	to	PART
ijtc-1736	296	23	ensure	ensure	VERB
ijtc-1736	296	24	reliability	reliability	NOUN
ijtc-1736	296	25	and	and	CCONJ
ijtc-1736	296	26	validity	validity	NOUN
ijtc-1736	296	27	.	.	PUNCT
ijtc-1736	297	1	third	third	ADJ
ijtc-1736	297	2	,	,	PUNCT
ijtc-1736	297	3	the	the	DET
ijtc-1736	297	4	cross	cross	ADJ
ijtc-1736	297	5	-	-	ADJ
ijtc-1736	297	6	sectional	sectional	ADJ
ijtc-1736	297	7	nature	nature	NOUN
ijtc-1736	297	8	of	of	ADP
ijtc-1736	297	9	the	the	DET
ijtc-1736	297	10	study	study	NOUN
ijtc-1736	297	11	limits	limit	VERB
ijtc-1736	297	12	causal	causal	ADJ
ijtc-1736	297	13	inference	inference	NOUN
ijtc-1736	297	14	between	between	ADP
ijtc-1736	297	15	the	the	DET
ijtc-1736	297	16	variables	variable	NOUN
ijtc-1736	297	17	examined	examine	VERB
ijtc-1736	297	18	.	.	PUNCT
ijtc-1736	298	1	future	future	ADJ
ijtc-1736	298	2	research	research	NOUN
ijtc-1736	298	3	could	could	AUX
ijtc-1736	298	4	address	address	VERB
ijtc-1736	298	5	these	these	DET
ijtc-1736	298	6	limitations	limitation	NOUN
ijtc-1736	298	7	by	by	ADP
ijtc-1736	298	8	adopting	adopt	VERB
ijtc-1736	298	9	a	a	DET
ijtc-1736	298	10	longitudinal	longitudinal	ADJ
ijtc-1736	298	11	approach	approach	NOUN
ijtc-1736	298	12	to	to	PART
ijtc-1736	298	13	observe	observe	VERB
ijtc-1736	298	14	trends	trend	NOUN
ijtc-1736	298	15	and	and	CCONJ
ijtc-1736	298	16	causal	causal	ADJ
ijtc-1736	298	17	relationships	relationship	NOUN
ijtc-1736	298	18	over	over	ADP
ijtc-1736	298	19	time	time	NOUN
ijtc-1736	298	20	.	.	PUNCT
ijtc-1736	299	1	additionally	additionally	ADV
ijtc-1736	299	2	,	,	PUNCT
ijtc-1736	299	3	expanding	expand	VERB
ijtc-1736	299	4	the	the	DET
ijtc-1736	299	5	study	study	NOUN
ijtc-1736	299	6	to	to	PART
ijtc-1736	299	7	include	include	VERB
ijtc-1736	299	8	federal	federal	ADJ
ijtc-1736	299	9	inland	inland	ADJ
ijtc-1736	299	10	revenue	revenue	NOUN
ijtc-1736	299	11	services	service	NOUN
ijtc-1736	299	12	(	(	PUNCT
ijtc-1736	299	13	firs	fir	NOUN
ijtc-1736	299	14	)	)	PUNCT
ijtc-1736	299	15	and	and	CCONJ
ijtc-1736	299	16	sirs	sir	NOUN
ijtc-1736	299	17	across	across	ADP
ijtc-1736	299	18	other	other	ADJ
ijtc-1736	299	19	geopolitical	geopolitical	ADJ
ijtc-1736	299	20	zones	zone	NOUN
ijtc-1736	299	21	in	in	ADP
ijtc-1736	299	22	nigeria	nigeria	PROPN
ijtc-1736	299	23	would	would	AUX
ijtc-1736	299	24	enhance	enhance	VERB
ijtc-1736	299	25	external	external	ADJ
ijtc-1736	299	26	validity	validity	NOUN
ijtc-1736	299	27	.	.	PUNCT
ijtc-1736	300	1	future	future	ADJ
ijtc-1736	300	2	studies	study	NOUN
ijtc-1736	300	3	may	may	AUX
ijtc-1736	300	4	also	also	ADV
ijtc-1736	300	5	employ	employ	VERB
ijtc-1736	300	6	mixed	mixed	ADJ
ijtc-1736	300	7	-	-	PUNCT
ijtc-1736	300	8	method	method	NOUN
ijtc-1736	300	9	approaches	approach	NOUN
ijtc-1736	300	10	,	,	PUNCT
ijtc-1736	300	11	incorporating	incorporate	VERB
ijtc-1736	300	12	interviews	interview	NOUN
ijtc-1736	300	13	or	or	CCONJ
ijtc-1736	300	14	focus	focus	VERB
ijtc-1736	300	15	groups	group	NOUN
ijtc-1736	300	16	to	to	PART
ijtc-1736	300	17	gain	gain	VERB
ijtc-1736	300	18	deeper	deep	ADJ
ijtc-1736	300	19	qualitative	qualitative	ADJ
ijtc-1736	300	20	insights	insight	NOUN
ijtc-1736	300	21	into	into	ADP
ijtc-1736	300	22	the	the	DET
ijtc-1736	300	23	dynamics	dynamic	NOUN
ijtc-1736	300	24	of	of	ADP
ijtc-1736	300	25	tax	tax	NOUN
ijtc-1736	300	26	audit	audit	NOUN
ijtc-1736	300	27	management	management	NOUN
ijtc-1736	300	28	,	,	PUNCT
ijtc-1736	300	29	tax	tax	NOUN
ijtc-1736	300	30	control	control	NOUN
ijtc-1736	300	31	mechanisms	mechanism	NOUN
ijtc-1736	300	32	and	and	CCONJ
ijtc-1736	300	33	technology	technology	NOUN
ijtc-1736	300	34	integration	integration	NOUN
ijtc-1736	300	35	.	.	PUNCT
ijtc-1736	301	1	references	reference	NOUN
ijtc-1736	301	2	ait	ait	PROPN
ijtc-1736	301	3	lhassan	lhassan	PROPN
ijtc-1736	301	4	,	,	PUNCT
ijtc-1736	301	5	i.	i.	NOUN
ijtc-1736	301	6	,	,	PUNCT
ijtc-1736	301	7	bedraoui	bedraoui	NOUN
ijtc-1736	301	8	,	,	PUNCT
ijtc-1736	301	9	o.	o.	PROPN
ijtc-1736	301	10	,	,	PUNCT
ijtc-1736	301	11	&	&	CCONJ
ijtc-1736	301	12	akhannich	akhannich	PROPN
ijtc-1736	301	13	,	,	PUNCT
ijtc-1736	301	14	o.	o.	PROPN
ijtc-1736	301	15	(	(	PUNCT
ijtc-1736	301	16	n.d	n.d	PROPN
ijtc-1736	301	17	.	.	PROPN
ijtc-1736	301	18	)	)	PUNCT
ijtc-1736	301	19	.	.	PUNCT
ijtc-1736	302	1	the	the	DET
ijtc-1736	302	2	impact	impact	NOUN
ijtc-1736	302	3	of	of	ADP
ijtc-1736	302	4	digital	digital	ADJ
ijtc-1736	302	5	transformation	transformation	NOUN
ijtc-1736	302	6	on	on	ADP
ijtc-1736	302	7	the	the	DET
ijtc-1736	302	8	satisfaction	satisfaction	NOUN
ijtc-1736	302	9	of	of	ADP
ijtc-1736	302	10	tax	tax	NOUN
ijtc-1736	302	11	administration	administration	NOUN
ijtc-1736	302	12	users	user	NOUN
ijtc-1736	302	13	in	in	ADP
ijtc-1736	302	14	morocco	morocco	PROPN
ijtc-1736	302	15	during	during	ADP
ijtc-1736	302	16	the	the	DET
ijtc-1736	302	17	covid-19	covid-19	PROPN
ijtc-1736	302	18	pandemic	pandemic	NOUN
ijtc-1736	302	19	:	:	PUNCT
ijtc-1736	302	20	an	an	DET
ijtc-1736	302	21	empirical	empirical	ADJ
ijtc-1736	302	22	study	study	NOUN
ijtc-1736	302	23	.	.	PUNCT
ijtc-1736	303	1	european	european	PROPN
ijtc-1736	303	2	journal	journal	PROPN
ijtc-1736	303	3	of	of	ADP
ijtc-1736	303	4	management	management	NOUN
ijtc-1736	303	5	issues	issue	NOUN
ijtc-1736	303	6	,	,	PUNCT
ijtc-1736	303	7	2022(1	2022(1	NUM
ijtc-1736	303	8	)	)	PUNCT
ijtc-1736	303	9	,	,	PUNCT
ijtc-1736	303	10	48–57	48–57	NUM
ijtc-1736	303	11	.	.	PUNCT
ijtc-1736	304	1	https://doi.org/10.15421/192205ï	https://doi.org/10.15421/192205ï	PROPN
ijtc-1736	304	2	alissa	alissa	PROPN
ijtc-1736	304	3	,	,	PUNCT
ijtc-1736	304	4	w.	w.	PROPN
ijtc-1736	304	5	,	,	PUNCT
ijtc-1736	304	6	capkun	capkun	PROPN
ijtc-1736	304	7	,	,	PUNCT
ijtc-1736	304	8	v.	v.	ADV
ijtc-1736	304	9	,	,	PUNCT
ijtc-1736	304	10	jeanjean	jeanjean	ADJ
ijtc-1736	304	11	,	,	PUNCT
ijtc-1736	304	12	t.	t.	PROPN
ijtc-1736	304	13	,	,	PUNCT
ijtc-1736	304	14	&	&	CCONJ
ijtc-1736	304	15	suca	suca	NOUN
ijtc-1736	304	16	,	,	PUNCT
ijtc-1736	304	17	n.	n.	NOUN
ijtc-1736	304	18	(	(	PUNCT
ijtc-1736	304	19	2014	2014	NUM
ijtc-1736	304	20	)	)	PUNCT
ijtc-1736	304	21	.	.	PUNCT
ijtc-1736	305	1	an	an	DET
ijtc-1736	305	2	empirical	empirical	ADJ
ijtc-1736	305	3	investigation	investigation	NOUN
ijtc-1736	305	4	of	of	ADP
ijtc-1736	305	5	the	the	DET
ijtc-1736	305	6	impact	impact	NOUN
ijtc-1736	305	7	of	of	ADP
ijtc-1736	305	8	audit	audit	NOUN
ijtc-1736	305	9	and	and	CCONJ
ijtc-1736	305	10	auditor	auditor	NOUN
ijtc-1736	305	11	characteristics	characteristic	NOUN
ijtc-1736	305	12	on	on	ADP
ijtc-1736	305	13	auditor	auditor	NOUN
ijtc-1736	305	14	performance	performance	NOUN
ijtc-1736	305	15	.	.	PUNCT
ijtc-1736	306	1	accounting	accounting	NOUN
ijtc-1736	306	2	,	,	PUNCT
ijtc-1736	306	3	organizations	organization	NOUN
ijtc-1736	306	4	and	and	CCONJ
ijtc-1736	306	5	society	society	NOUN
ijtc-1736	306	6	,	,	PUNCT
ijtc-1736	306	7	39(7	39(7	NUM
ijtc-1736	306	8	)	)	PUNCT
ijtc-1736	306	9	,	,	PUNCT
ijtc-1736	306	10	495–510	495–510	NUM
ijtc-1736	306	11	.	.	PUNCT
ijtc-1736	307	1	https://doi.org/10.1016/j.aos.2014.06.003	https://doi.org/10.1016/j.aos.2014.06.003	NOUN
ijtc-1736	307	2	anioke	anioke	NOUN
ijtc-1736	307	3	,	,	PUNCT
ijtc-1736	307	4	u.	u.	PROPN
ijtc-1736	307	5	v.	v.	PROPN
ijtc-1736	307	6	(	(	PUNCT
ijtc-1736	307	7	2024	2024	NUM
ijtc-1736	307	8	)	)	PUNCT
ijtc-1736	307	9	.	.	PUNCT
ijtc-1736	308	1	digital	digital	PROPN
ijtc-1736	308	2	tax	tax	PROPN
ijtc-1736	308	3	administration	administration	NOUN
ijtc-1736	308	4	and	and	CCONJ
ijtc-1736	308	5	revenue	revenue	NOUN
ijtc-1736	308	6	generation	generation	NOUN
ijtc-1736	308	7	in	in	ADP
ijtc-1736	308	8	lagos	lagos	PROPN
ijtc-1736	308	9	state	state	NOUN
ijtc-1736	308	10	,	,	PUNCT
ijtc-1736	308	11	2008	2008	NUM
ijtc-1736	308	12	-	-	SYM
ijtc-1736	308	13	2018	2018	NUM
ijtc-1736	308	14	.	.	PUNCT
ijtc-1736	309	1	european	european	ADJ
ijtc-1736	309	2	journal	journal	PROPN
ijtc-1736	309	3	of	of	ADP
ijtc-1736	309	4	political	political	ADJ
ijtc-1736	309	5	science	science	NOUN
ijtc-1736	309	6	studies	study	NOUN
ijtc-1736	309	7	,	,	PUNCT
ijtc-1736	309	8	7(2	7(2	NUM
ijtc-1736	309	9	)	)	PUNCT
ijtc-1736	309	10	.	.	PUNCT
ijtc-1736	310	1	https://doi.org/10.46827/ejpss.v7i2.1816	https://doi.org/10.46827/ejpss.v7i2.1816	PROPN
ijtc-1736	310	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	310	3	tax	tax	NOUN
ijtc-1736	310	4	audit	audit	NOUN
ijtc-1736	310	5	management	management	NOUN
ijtc-1736	310	6	,	,	PUNCT
ijtc-1736	310	7	technology	technology	NOUN
ijtc-1736	310	8	integration	integration	NOUN
ijtc-1736	310	9	and	and	CCONJ
ijtc-1736	310	10	performance	performance	NOUN
ijtc-1736	310	11	of	of	ADP
ijtc-1736	310	12	state	state	NOUN
ijtc-1736	310	13	internal	internal	ADJ
ijtc-1736	310	14	revenue	revenue	NOUN
ijtc-1736	310	15	service	service	NOUN
ijtc-1736	310	16	in	in	ADP
ijtc-1736	310	17	southwest	southwest	PROPN
ijtc-1736	310	18	,	,	PUNCT
ijtc-1736	310	19	nigeria	nigeria	PROPN
ijtc-1736	310	20	olumoh	olumoh	PROPN
ijtc-1736	310	21	and	and	CCONJ
ijtc-1736	310	22	sanni	sanni	PROPN
ijtc-1736	310	23	959	959	NUM
ijtc-1736	310	24	|	|	ADV
ijtc-1736	310	25	ilomata	ilomata	PROPN
ijtc-1736	310	26	international	international	ADJ
ijtc-1736	310	27	journal	journal	NOUN
ijtc-1736	310	28	of	of	ADP
ijtc-1736	310	29	tax	tax	PROPN
ijtc-1736	310	30	&	&	CCONJ
ijtc-1736	310	31	accounting	accounting	PROPN
ijtc-1736	310	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	310	33	ayu	ayu	PROPN
ijtc-1736	310	34	,	,	PUNCT
ijtc-1736	310	35	d.	d.	PROPN
ijtc-1736	310	36	,	,	PUNCT
ijtc-1736	310	37	kislina	kislina	PROPN
ijtc-1736	310	38	,	,	PUNCT
ijtc-1736	310	39	m.	m.	NOUN
ijtc-1736	310	40	,	,	PUNCT
ijtc-1736	310	41	&	&	CCONJ
ijtc-1736	310	42	wijaya	wijaya	PROPN
ijtc-1736	310	43	,	,	PUNCT
ijtc-1736	310	44	s.	s.	PROPN
ijtc-1736	310	45	(	(	PUNCT
ijtc-1736	310	46	2022	2022	NUM
ijtc-1736	310	47	)	)	PUNCT
ijtc-1736	310	48	.	.	PUNCT
ijtc-1736	311	1	tax	tax	NOUN
ijtc-1736	311	2	audit	audit	NOUN
ijtc-1736	311	3	:	:	PUNCT
ijtc-1736	311	4	implementation	implementation	NOUN
ijtc-1736	311	5	of	of	ADP
ijtc-1736	311	6	compliance	compliance	NOUN
ijtc-1736	311	7	risk	risk	NOUN
ijtc-1736	311	8	management	management	NOUN
ijtc-1736	311	9	.	.	PUNCT
ijtc-1736	312	1	jambura	jambura	PROPN
ijtc-1736	312	2	equilibrium	equilibrium	PROPN
ijtc-1736	312	3	journal	journal	PROPN
ijtc-1736	312	4	,	,	PUNCT
ijtc-1736	312	5	4(2	4(2	NUM
ijtc-1736	312	6	)	)	PUNCT
ijtc-1736	312	7	.	.	PUNCT
ijtc-1736	313	1	http://ejurnal.ung.ac.id/index.php/equij	http://ejurnal.ung.ac.id/index.php/equij	X
ijtc-1736	313	2	campbell	campbell	PROPN
ijtc-1736	313	3	,	,	PUNCT
ijtc-1736	313	4	d.	d.	PROPN
ijtc-1736	313	5	f.	f.	PROPN
ijtc-1736	313	6	j.	j.	PROPN
ijtc-1736	313	7	,	,	PUNCT
ijtc-1736	313	8	&	&	CCONJ
ijtc-1736	313	9	hanschitz	hanschitz	PROPN
ijtc-1736	313	10	,	,	PUNCT
ijtc-1736	313	11	g.	g.	PROPN
ijtc-1736	313	12	(	(	PUNCT
ijtc-1736	313	13	2018	2018	NUM
ijtc-1736	313	14	)	)	PUNCT
ijtc-1736	313	15	.	.	PUNCT
ijtc-1736	314	1	digitalization	digitalization	NOUN
ijtc-1736	314	2	of	of	ADP
ijtc-1736	314	3	tax	tax	NOUN
ijtc-1736	314	4	:	:	PUNCT
ijtc-1736	314	5	epistemic	epistemic	ADJ
ijtc-1736	314	6	tax	tax	NOUN
ijtc-1736	314	7	policy	policy	NOUN
ijtc-1736	314	8	.	.	PUNCT
ijtc-1736	315	1	in	in	ADP
ijtc-1736	315	2	handbook	handbook	NOUN
ijtc-1736	315	3	of	of	ADP
ijtc-1736	315	4	cyber	cyber	NOUN
ijtc-1736	315	5	-	-	PUNCT
ijtc-1736	315	6	development	development	NOUN
ijtc-1736	315	7	,	,	PUNCT
ijtc-1736	315	8	cyber	cyber	NOUN
ijtc-1736	315	9	-	-	PUNCT
ijtc-1736	315	10	democracy	democracy	NOUN
ijtc-1736	315	11	,	,	PUNCT
ijtc-1736	315	12	and	and	CCONJ
ijtc-1736	315	13	cyber	cyber	NOUN
ijtc-1736	315	14	-	-	PUNCT
ijtc-1736	315	15	defense	defense	NOUN
ijtc-1736	315	16	(	(	PUNCT
ijtc-1736	315	17	pp	pp	ADJ
ijtc-1736	315	18	.	.	PUNCT
ijtc-1736	315	19	1–12	1–12	NOUN
ijtc-1736	315	20	)	)	PUNCT
ijtc-1736	315	21	.	.	PUNCT
ijtc-1736	316	1	springer	springer	NOUN
ijtc-1736	316	2	international	international	ADJ
ijtc-1736	316	3	publishing	publishing	NOUN
ijtc-1736	316	4	.	.	PUNCT
ijtc-1736	317	1	https://doi.org/10.1007/978-3-319-06091-0_30-1	https://doi.org/10.1007/978-3-319-06091-0_30-1	PROPN
ijtc-1736	317	2	chalu	chalu	PROPN
ijtc-1736	317	3	,	,	PUNCT
ijtc-1736	317	4	h.	h.	PROPN
ijtc-1736	317	5	,	,	PUNCT
ijtc-1736	317	6	&	&	CCONJ
ijtc-1736	317	7	mzee	mzee	PROPN
ijtc-1736	317	8	,	,	PUNCT
ijtc-1736	317	9	h.	h.	PROPN
ijtc-1736	317	10	(	(	PUNCT
ijtc-1736	317	11	2018	2018	NUM
ijtc-1736	317	12	)	)	PUNCT
ijtc-1736	317	13	.	.	PUNCT
ijtc-1736	318	1	determinants	determinant	NOUN
ijtc-1736	318	2	of	of	ADP
ijtc-1736	318	3	tax	tax	NOUN
ijtc-1736	318	4	audit	audit	NOUN
ijtc-1736	318	5	effectiveness	effectiveness	NOUN
ijtc-1736	318	6	in	in	ADP
ijtc-1736	318	7	tanzania	tanzania	PROPN
ijtc-1736	318	8	.	.	PUNCT
ijtc-1736	319	1	managerial	managerial	ADJ
ijtc-1736	319	2	auditing	auditing	NOUN
ijtc-1736	319	3	journal	journal	NOUN
ijtc-1736	319	4	,	,	PUNCT
ijtc-1736	319	5	33(1	33(1	NUM
ijtc-1736	319	6	)	)	PUNCT
ijtc-1736	319	7	,	,	PUNCT
ijtc-1736	319	8	35–63	35–63	NUM
ijtc-1736	319	9	.	.	PUNCT
ijtc-1736	320	1	https://doi.org/10.1108/maj-06-2016-1390	https://doi.org/10.1108/maj-06-2016-1390	PROPN
ijtc-1736	320	2	damamisau	damamisau	PROPN
ijtc-1736	320	3	mohammed	mohammed	PROPN
ijtc-1736	320	4	,	,	PUNCT
ijtc-1736	320	5	s.	s.	PROPN
ijtc-1736	320	6	,	,	PUNCT
ijtc-1736	320	7	mas	mas	PROPN
ijtc-1736	320	8	,	,	PUNCT
ijtc-1736	320	9	a.	a.	PROPN
ijtc-1736	320	10	,	,	PUNCT
ijtc-1736	320	11	ibrahim	ibrahim	PROPN
ijtc-1736	320	12	karaye	karaye	PROPN
ijtc-1736	320	13	,	,	PUNCT
ijtc-1736	320	14	y.	y.	PROPN
ijtc-1736	320	15	,	,	PUNCT
ijtc-1736	320	16	muhammad	muhammad	PROPN
ijtc-1736	320	17	sallau	sallau	PROPN
ijtc-1736	320	18	,	,	PUNCT
ijtc-1736	320	19	m.	m.	NOUN
ijtc-1736	320	20	,	,	PUNCT
ijtc-1736	320	21	danjuma	danjuma	PROPN
ijtc-1736	320	22	adam	adam	PROPN
ijtc-1736	320	23	,	,	PUNCT
ijtc-1736	320	24	a.	a.	PROPN
ijtc-1736	320	25	,	,	PUNCT
ijtc-1736	320	26	&	&	CCONJ
ijtc-1736	320	27	ali	ali	PROPN
ijtc-1736	320	28	sulaiman	sulaiman	PROPN
ijtc-1736	320	29	,	,	PUNCT
ijtc-1736	320	30	b.	b.	PROPN
ijtc-1736	320	31	(	(	PUNCT
ijtc-1736	320	32	2023	2023	NUM
ijtc-1736	320	33	)	)	PUNCT
ijtc-1736	320	34	.	.	PUNCT
ijtc-1736	321	1	an	an	DET
ijtc-1736	321	2	evaluation	evaluation	NOUN
ijtc-1736	321	3	of	of	ADP
ijtc-1736	321	4	tax	tax	NOUN
ijtc-1736	321	5	digitalization	digitalization	NOUN
ijtc-1736	321	6	efforts	effort	NOUN
ijtc-1736	321	7	by	by	ADP
ijtc-1736	321	8	federal	federal	ADJ
ijtc-1736	321	9	inland	inland	ADJ
ijtc-1736	321	10	revenue	revenue	NOUN
ijtc-1736	321	11	service	service	NOUN
ijtc-1736	321	12	and	and	CCONJ
ijtc-1736	321	13	their	their	PRON
ijtc-1736	321	14	impacts	impact	NOUN
ijtc-1736	321	15	on	on	ADP
ijtc-1736	321	16	tax	tax	NOUN
ijtc-1736	321	17	collection	collection	NOUN
ijtc-1736	321	18	2002	2002	NUM
ijtc-1736	321	19	-	-	SYM
ijtc-1736	321	20	2021	2021	NUM
ijtc-1736	321	21	.	.	PUNCT
ijtc-1736	322	1	in	in	ADP
ijtc-1736	322	2	journal	journal	NOUN
ijtc-1736	322	3	of	of	ADP
ijtc-1736	322	4	accounting	accounting	NOUN
ijtc-1736	322	5	and	and	CCONJ
ijtc-1736	322	6	taxation	taxation	NOUN
ijtc-1736	322	7	(	(	PUNCT
ijtc-1736	322	8	vol	vol	NOUN
ijtc-1736	322	9	.	.	NOUN
ijtc-1736	322	10	3	3	NUM
ijtc-1736	322	11	,	,	PUNCT
ijtc-1736	322	12	issue	issue	NOUN
ijtc-1736	322	13	2	2	NUM
ijtc-1736	322	14	)	)	PUNCT
ijtc-1736	322	15	.	.	PUNCT
ijtc-1736	323	1	de	de	PROPN
ijtc-1736	323	2	,	,	PUNCT
ijtc-1736	323	3	a.	a.	NOUN
ijtc-1736	323	4	,	,	PUNCT
ijtc-1736	323	5	aguirre	aguirre	PROPN
ijtc-1736	323	6	,	,	PUNCT
ijtc-1736	323	7	j.	j.	PROPN
ijtc-1736	323	8	b.	b.	PROPN
ijtc-1736	323	9	,	,	PUNCT
ijtc-1736	323	10	schlager	schlager	PROPN
ijtc-1736	323	11	,	,	PUNCT
ijtc-1736	323	12	e.	e.	PROPN
ijtc-1736	323	13	,	,	PUNCT
ijtc-1736	323	14	osorio	osorio	PROPN
ijtc-1736	323	15	,	,	PUNCT
ijtc-1736	323	16	f.	f.	PROPN
ijtc-1736	323	17	,	,	PUNCT
ijtc-1736	323	18	francisco	francisco	PROPN
ijtc-1736	323	19	,	,	PUNCT
ijtc-1736	323	20	z.	z.	PROPN
ijtc-1736	323	21	,	,	PUNCT
ijtc-1736	323	22	zago	zago	PROPN
ijtc-1736	323	23	,	,	PUNCT
ijtc-1736	323	24	o.	o.	PROPN
ijtc-1736	323	25	,	,	PUNCT
ijtc-1736	323	26	&	&	CCONJ
ijtc-1736	323	27	milward	milward	PROPN
ijtc-1736	323	28	,	,	PUNCT
ijtc-1736	323	29	b.	b.	PROPN
ijtc-1736	323	30	(	(	PUNCT
ijtc-1736	323	31	2021	2021	NUM
ijtc-1736	323	32	)	)	PUNCT
ijtc-1736	323	33	.	.	PUNCT
ijtc-1736	324	1	accounting	account	VERB
ijtc-1736	324	2	for	for	ADP
ijtc-1736	324	3	corruption	corruption	NOUN
ijtc-1736	324	4	:	:	PUNCT
ijtc-1736	324	5	evaluating	evaluate	VERB
ijtc-1736	324	6	state	state	NOUN
ijtc-1736	324	7	audit	audit	NOUN
ijtc-1736	324	8	agencies	agency	NOUN
ijtc-1736	324	9	in	in	ADP
ijtc-1736	324	10	mexico	mexico	PROPN
ijtc-1736	324	11	date	date	NOUN
ijtc-1736	324	12	:	:	PUNCT
ijtc-1736	325	1	_	_	PUNCT
ijtc-1736	326	1	_	_	PUNCT
ijtc-1736	327	1	_	_	PUNCT
ijtc-1736	328	1	_	_	PUNCT
ijtc-1736	329	1	_	_	PUNCT
ijtc-1736	330	1	_	_	PUNCT
ijtc-1736	331	1	_	_	PUNCT
ijtc-1736	332	1	_	_	PUNCT
ijtc-1736	333	1	_	_	PUNCT
ijtc-1736	334	1	_	_	PUNCT
ijtc-1736	335	1	_	_	PUNCT
ijtc-1736	336	1	_	_	PUNCT
ijtc-1736	337	1	_	_	PUNCT
ijtc-1736	338	1	_	_	PUNCT
ijtc-1736	339	1	_	_	PUNCT
ijtc-1736	340	1	_	_	PUNCT
ijtc-1736	341	1	_	_	PUNCT
ijtc-1736	342	1	_	_	PUNCT
ijtc-1736	343	1	_	_	PUNCT
ijtc-1736	344	1	_	_	PUNCT
ijtc-1736	345	1	_	_	PUNCT
ijtc-1736	346	1	_	_	PUNCT
ijtc-1736	347	1	_	_	PUNCT
ijtc-1736	348	1	_	_	PUNCT
ijtc-1736	349	1	_	_	PUNCT
ijtc-1736	350	1	_	_	PUNCT
ijtc-1736	351	1	_	_	PUNCT
ijtc-1736	352	1	_	_	PUNCT
ijtc-1736	353	1	_	_	PUNCT
ijtc-1736	354	1	_	_	PUNCT
ijtc-1736	355	1	_	_	PUNCT
ijtc-1736	356	1	_	_	PUNCT
ijtc-1736	357	1	_	_	PUNCT
ijtc-1736	358	1	_	_	PUNCT
ijtc-1736	359	1	_	_	PUNCT
ijtc-1736	360	1	_	_	PUNCT
ijtc-1736	361	1	_	_	PUNCT
ijtc-1736	362	1	_	_	PUNCT
ijtc-1736	363	1	_	_	PUNCT
ijtc-1736	364	1	_	_	PUNCT
ijtc-1736	365	1	_	_	PUNCT
ijtc-1736	366	1	_	_	PUNCT
ijtc-1736	367	1	_	_	PUNCT
ijtc-1736	368	1	_	_	PUNCT
ijtc-1736	369	1	_	_	PUNCT
ijtc-1736	370	1	_	_	PUNCT
ijtc-1736	371	1	_	_	PUNCT
ijtc-1736	372	1	_	_	PUNCT
ijtc-1736	373	1	_	_	PUNCT
ijtc-1736	374	1	_	_	PUNCT
ijtc-1736	375	1	_	_	PUNCT
ijtc-1736	376	1	_	_	PUNCT
ijtc-1736	377	1	_	_	PUNCT
ijtc-1736	378	1	_	_	PUNCT
ijtc-1736	379	1	_	_	PUNCT
ijtc-1736	380	1	_	_	PUNCT
ijtc-1736	381	1	_	_	PUNCT
ijtc-1736	382	1	_	_	PUNCT
ijtc-1736	383	1	_	_	PUNCT
ijtc-1736	384	1	_	_	PUNCT
ijtc-1736	385	1	_	_	PUNCT
ijtc-1736	386	1	_	_	PUNCT
ijtc-1736	387	1	_	_	PUNCT
ijtc-1736	388	1	_	_	PUNCT
ijtc-1736	389	1	_	_	PUNCT
ijtc-1736	390	1	_	_	PUNCT
ijtc-1736	391	1	_	_	PUNCT
ijtc-1736	392	1	_	_	PUNCT
ijtc-1736	393	1	_	_	PUNCT
ijtc-1736	394	1	_	_	PUNCT
ijtc-1736	395	1	_	_	PUNCT
ijtc-1736	396	1	_	_	PUNCT
ijtc-1736	397	1	_	_	PUNCT
ijtc-1736	398	1	_	_	PUNCT
ijtc-1736	399	1	_	_	PUNCT
ijtc-1736	400	1	_	_	PUNCT
ijtc-1736	401	1	_	_	PUNCT
ijtc-1736	401	2	date	date	NOUN
ijtc-1736	401	3	:	:	PUNCT
ijtc-1736	402	1	_	_	PUNCT
ijtc-1736	403	1	_	_	PUNCT
ijtc-1736	404	1	_	_	PUNCT
ijtc-1736	405	1	_	_	PUNCT
ijtc-1736	406	1	_	_	PUNCT
ijtc-1736	407	1	_	_	PUNCT
ijtc-1736	408	1	_	_	PUNCT
ijtc-1736	409	1	_	_	PUNCT
ijtc-1736	410	1	_	_	PUNCT
ijtc-1736	411	1	_	_	PUNCT
ijtc-1736	412	1	_	_	PUNCT
ijtc-1736	413	1	_	_	PUNCT
ijtc-1736	413	2	accounting	account	VERB
ijtc-1736	413	3	for	for	ADP
ijtc-1736	413	4	corruption	corruption	NOUN
ijtc-1736	413	5	:	:	PUNCT
ijtc-1736	413	6	evaluating	evaluate	VERB
ijtc-1736	413	7	state	state	NOUN
ijtc-1736	413	8	audit	audit	NOUN
ijtc-1736	413	9	agencies	agency	NOUN
ijtc-1736	413	10	in	in	ADP
ijtc-1736	413	11	mexico	mexico	PROPN
ijtc-1736	413	12	.	.	PUNCT
ijtc-1736	414	1	emmanuel	emmanuel	PROPN
ijtc-1736	414	2	ogunwole	ogunwole	PROPN
ijtc-1736	414	3	,	,	PUNCT
ijtc-1736	414	4	a.	a.	NOUN
ijtc-1736	414	5	,	,	PUNCT
ijtc-1736	414	6	&	&	CCONJ
ijtc-1736	414	7	muritala	muritala	PROPN
ijtc-1736	414	8	adebayo	adebayo	PROPN
ijtc-1736	414	9	,	,	PUNCT
ijtc-1736	414	10	a.	a.	PROPN
ijtc-1736	414	11	(	(	PUNCT
ijtc-1736	414	12	n.d	n.d	PROPN
ijtc-1736	414	13	.	.	PROPN
ijtc-1736	414	14	)	)	PUNCT
ijtc-1736	414	15	.	.	PUNCT
ijtc-1736	415	1	effect	effect	NOUN
ijtc-1736	415	2	of	of	ADP
ijtc-1736	415	3	tax	tax	NOUN
ijtc-1736	415	4	audit	audit	NOUN
ijtc-1736	415	5	on	on	ADP
ijtc-1736	415	6	revenue	revenue	NOUN
ijtc-1736	415	7	collection	collection	NOUN
ijtc-1736	415	8	in	in	ADP
ijtc-1736	415	9	nigeria	nigeria	PROPN
ijtc-1736	415	10	.	.	PUNCT
ijtc-1736	416	1	eulerich	eulerich	PROPN
ijtc-1736	416	2	,	,	PUNCT
ijtc-1736	416	3	m.	m.	NOUN
ijtc-1736	416	4	,	,	PUNCT
ijtc-1736	416	5	pawlowski	pawlowski	NOUN
ijtc-1736	416	6	,	,	PUNCT
ijtc-1736	416	7	j.	j.	PROPN
ijtc-1736	416	8	,	,	PUNCT
ijtc-1736	416	9	waddoups	waddoup	NOUN
ijtc-1736	416	10	,	,	PUNCT
ijtc-1736	416	11	n.	n.	PROPN
ijtc-1736	416	12	j.	j.	PROPN
ijtc-1736	416	13	,	,	PUNCT
ijtc-1736	416	14	wood	wood	PROPN
ijtc-1736	416	15	,	,	PUNCT
ijtc-1736	416	16	d.	d.	PROPN
ijtc-1736	416	17	a.	a.	PROPN
ijtc-1736	416	18	,	,	PUNCT
ijtc-1736	416	19	burton	burton	PROPN
ijtc-1736	416	20	,	,	PUNCT
ijtc-1736	416	21	g.	g.	PROPN
ijtc-1736	416	22	,	,	PUNCT
ijtc-1736	416	23	cooper	cooper	PROPN
ijtc-1736	416	24	,	,	PUNCT
ijtc-1736	416	25	l.	l.	PROPN
ijtc-1736	416	26	,	,	PUNCT
ijtc-1736	416	27	grüne	grüne	PROPN
ijtc-1736	416	28	,	,	PUNCT
ijtc-1736	416	29	j.	j.	PROPN
ijtc-1736	416	30	,	,	PUNCT
ijtc-1736	416	31	holderness	holderness	PROPN
ijtc-1736	416	32	,	,	PUNCT
ijtc-1736	416	33	k.	k.	PROPN
ijtc-1736	416	34	,	,	PUNCT
ijtc-1736	416	35	moon	moon	PROPN
ijtc-1736	416	36	,	,	PUNCT
ijtc-1736	416	37	j.	j.	PROPN
ijtc-1736	416	38	,	,	PUNCT
ijtc-1736	416	39	murthy	murthy	PROPN
ijtc-1736	416	40	,	,	PUNCT
ijtc-1736	416	41	u.	u.	PROPN
ijtc-1736	416	42	,	,	PUNCT
ijtc-1736	416	43	rozario	rozario	PROPN
ijtc-1736	416	44	,	,	PUNCT
ijtc-1736	416	45	a.	a.	PROPN
ijtc-1736	416	46	,	,	PUNCT
ijtc-1736	416	47	wilks	wilks	PROPN
ijtc-1736	416	48	,	,	PUNCT
ijtc-1736	416	49	j.	j.	PROPN
ijtc-1736	416	50	,	,	PUNCT
ijtc-1736	416	51	&	&	CCONJ
ijtc-1736	416	52	zhang	zhang	PROPN
ijtc-1736	416	53	,	,	PUNCT
ijtc-1736	416	54	a.	a.	NOUN
ijtc-1736	416	55	(	(	PUNCT
ijtc-1736	416	56	2021	2021	NUM
ijtc-1736	416	57	)	)	PUNCT
ijtc-1736	416	58	.	.	PUNCT
ijtc-1736	417	1	a	a	DET
ijtc-1736	417	2	framework	framework	NOUN
ijtc-1736	417	3	for	for	ADP
ijtc-1736	417	4	using	use	VERB
ijtc-1736	417	5	robotic	robotic	ADJ
ijtc-1736	417	6	process	process	NOUN
ijtc-1736	417	7	automation	automation	NOUN
ijtc-1736	417	8	for	for	ADP
ijtc-1736	417	9	audit	audit	NOUN
ijtc-1736	417	10	tasks	task	NOUN
ijtc-1736	417	11	.	.	PUNCT
ijtc-1736	418	1	https://ssrn.com/abstract=3651028electroniccopyavailableat:https://ssrn.com/abstract=3	https://ssrn.com/abstract=3651028electroniccopyavailableat:https://ssrn.com/abstract=3	PROPN
ijtc-1736	418	2	651028	651028	NUM
ijtc-1736	418	3	fath	fath	PROPN
ijtc-1736	418	4	-	-	PUNCT
ijtc-1736	418	5	allah	allah	PROPN
ijtc-1736	418	6	,	,	PUNCT
ijtc-1736	418	7	a.	a.	PROPN
ijtc-1736	418	8	,	,	PUNCT
ijtc-1736	418	9	cheikhi	cheikhi	PROPN
ijtc-1736	418	10	,	,	PUNCT
ijtc-1736	418	11	l.	l.	PROPN
ijtc-1736	418	12	,	,	PUNCT
ijtc-1736	418	13	al	al	PROPN
ijtc-1736	418	14	-	-	PUNCT
ijtc-1736	418	15	qutaish	qutaish	PROPN
ijtc-1736	418	16	,	,	PUNCT
ijtc-1736	418	17	r.	r.	PROPN
ijtc-1736	418	18	e.	e.	PROPN
ijtc-1736	418	19	,	,	PUNCT
ijtc-1736	418	20	&	&	CCONJ
ijtc-1736	418	21	idri	idri	PROPN
ijtc-1736	418	22	,	,	PUNCT
ijtc-1736	418	23	a.	a.	PROPN
ijtc-1736	418	24	(	(	PUNCT
ijtc-1736	418	25	n.d	n.d	PROPN
ijtc-1736	418	26	.	.	PROPN
ijtc-1736	418	27	)	)	PUNCT
ijtc-1736	418	28	.	.	PUNCT
ijtc-1736	419	1	e	e	X
ijtc-1736	419	2	-	-	NOUN
ijtc-1736	419	3	government	government	NOUN
ijtc-1736	419	4	portals	portal	VERB
ijtc-1736	419	5	maturity	maturity	NOUN
ijtc-1736	419	6	models	model	NOUN
ijtc-1736	419	7	:	:	PUNCT
ijtc-1736	419	8	a	a	DET
ijtc-1736	419	9	best	good	ADJ
ijtc-1736	419	10	practices	practice	NOUN
ijtc-1736	419	11	’	'	PUNCT
ijtc-1736	419	12	coverage	coverage	NOUN
ijtc-1736	419	13	perspective	perspective	NOUN
ijtc-1736	419	14	.	.	PUNCT
ijtc-1736	420	1	https://doi.org/10.17706/jsw.10.7.805-824	https://doi.org/10.17706/jsw.10.7.805-824	PROPN
ijtc-1736	420	2	fatile	fatile	PROPN
ijtc-1736	420	3	,	,	PUNCT
ijtc-1736	420	4	j.	j.	PROPN
ijtc-1736	420	5	o.	o.	PROPN
ijtc-1736	420	6	,	,	PUNCT
ijtc-1736	420	7	yemisi	yemisi	NOUN
ijtc-1736	420	8	,	,	PUNCT
ijtc-1736	420	9	o.	o.	PROPN
ijtc-1736	420	10	,	,	PUNCT
ijtc-1736	420	11	tomilayo	tomilayo	NOUN
ijtc-1736	420	12	,	,	PUNCT
ijtc-1736	420	13	a.	a.	NOUN
ijtc-1736	420	14	i.	i.	PROPN
ijtc-1736	420	15	,	,	PUNCT
ijtc-1736	420	16	&	&	CCONJ
ijtc-1736	420	17	sanni	sanni	PROPN
ijtc-1736	420	18	,	,	PUNCT
ijtc-1736	420	19	o.	o.	PROPN
ijtc-1736	420	20	k.	k.	PROPN
ijtc-1736	420	21	(	(	PUNCT
ijtc-1736	420	22	2019	2019	NUM
ijtc-1736	420	23	)	)	PUNCT
ijtc-1736	420	24	.	.	PUNCT
ijtc-1736	421	1	improving	improve	VERB
ijtc-1736	421	2	public	public	ADJ
ijtc-1736	421	3	agency	agency	NOUN
ijtc-1736	421	4	performance	performance	NOUN
ijtc-1736	421	5	using	use	VERB
ijtc-1736	421	6	balanced	balanced	ADJ
ijtc-1736	421	7	scorecard	scorecard	NOUN
ijtc-1736	421	8	in	in	ADP
ijtc-1736	421	9	lagos	lagos	PROPN
ijtc-1736	421	10	internal	internal	ADJ
ijtc-1736	421	11	revenue	revenue	NOUN
ijtc-1736	421	12	service	service	NOUN
ijtc-1736	421	13	(	(	PUNCT
ijtc-1736	421	14	lirs	lir	NOUN
ijtc-1736	421	15	)	)	PUNCT
ijtc-1736	421	16	.	.	PUNCT
ijtc-1736	422	1	journal	journal	PROPN
ijtc-1736	422	2	of	of	ADP
ijtc-1736	422	3	research	research	NOUN
ijtc-1736	422	4	in	in	ADP
ijtc-1736	422	5	emerging	emerge	VERB
ijtc-1736	422	6	markets	market	NOUN
ijtc-1736	422	7	,	,	PUNCT
ijtc-1736	422	8	1(3	1(3	NUM
ijtc-1736	422	9	)	)	PUNCT
ijtc-1736	422	10	,	,	PUNCT
ijtc-1736	422	11	67–83	67–83	X
ijtc-1736	422	12	.	.	PUNCT
ijtc-1736	423	1	https://doi.org/10.30585/jrems.v1i3.347	https://doi.org/10.30585/jrems.v1i3.347	PROPN
ijtc-1736	423	2	gulzar	gulzar	PROPN
ijtc-1736	423	3	,	,	PUNCT
ijtc-1736	423	4	s.	s.	PROPN
ijtc-1736	423	5	,	,	PUNCT
ijtc-1736	423	6	sarwar	sarwar	PROPN
ijtc-1736	423	7	,	,	PUNCT
ijtc-1736	423	8	u.	u.	PROPN
ijtc-1736	423	9	,	,	PUNCT
ijtc-1736	423	10	sattar	sattar	PROPN
ijtc-1736	423	11	,	,	PUNCT
ijtc-1736	423	12	s.	s.	PROPN
ijtc-1736	423	13	,	,	PUNCT
ijtc-1736	423	14	usman	usman	PROPN
ijtc-1736	423	15	,	,	PUNCT
ijtc-1736	423	16	m.	m.	NOUN
ijtc-1736	423	17	,	,	PUNCT
ijtc-1736	423	18	&	&	CCONJ
ijtc-1736	423	19	quibtia	quibtia	PROPN
ijtc-1736	423	20	,	,	PUNCT
ijtc-1736	423	21	m.	m.	NOUN
ijtc-1736	423	22	(	(	PUNCT
ijtc-1736	423	23	2024	2024	NUM
ijtc-1736	423	24	)	)	PUNCT
ijtc-1736	423	25	.	.	PUNCT
ijtc-1736	424	1	tax	tax	NOUN
ijtc-1736	424	2	audit	audit	NOUN
ijtc-1736	424	3	,	,	PUNCT
ijtc-1736	424	4	tax	tax	NOUN
ijtc-1736	424	5	penalty	penalty	NOUN
ijtc-1736	424	6	,	,	PUNCT
ijtc-1736	424	7	religiosity	religiosity	NOUN
ijtc-1736	424	8	and	and	CCONJ
ijtc-1736	424	9	tax	tax	NOUN
ijtc-1736	424	10	compliance	compliance	NOUN
ijtc-1736	424	11	.	.	PUNCT
ijtc-1736	425	1	journal	journal	NOUN
ijtc-1736	425	2	of	of	ADP
ijtc-1736	425	3	asian	asian	PROPN
ijtc-1736	425	4	development	development	NOUN
ijtc-1736	425	5	studies	study	NOUN
ijtc-1736	425	6	,	,	PUNCT
ijtc-1736	425	7	13(3	13(3	NUM
ijtc-1736	425	8	)	)	PUNCT
ijtc-1736	425	9	.	.	PUNCT
ijtc-1736	426	1	https://doi.org/10.62345/jads.2024.13.3.64	https://doi.org/10.62345/jads.2024.13.3.64	PROPN
ijtc-1736	426	2	guo	guo	PROPN
ijtc-1736	426	3	,	,	PUNCT
ijtc-1736	426	4	r.	r.	PROPN
ijtc-1736	426	5	,	,	PUNCT
ijtc-1736	426	6	jia	jia	PROPN
ijtc-1736	426	7	,	,	PUNCT
ijtc-1736	426	8	y.	y.	PROPN
ijtc-1736	426	9	,	,	PUNCT
ijtc-1736	426	10	&	&	CCONJ
ijtc-1736	426	11	shentu	shentu	PROPN
ijtc-1736	426	12	,	,	PUNCT
ijtc-1736	426	13	l.	l.	PROPN
ijtc-1736	426	14	(	(	PUNCT
ijtc-1736	426	15	2024	2024	NUM
ijtc-1736	426	16	)	)	PUNCT
ijtc-1736	426	17	.	.	PUNCT
ijtc-1736	427	1	the	the	DET
ijtc-1736	427	2	effect	effect	NOUN
ijtc-1736	427	3	of	of	ADP
ijtc-1736	427	4	audit	audit	NOUN
ijtc-1736	427	5	digital	digital	ADJ
ijtc-1736	427	6	transformation	transformation	NOUN
ijtc-1736	427	7	on	on	ADP
ijtc-1736	427	8	audit	audit	NOUN
ijtc-1736	427	9	quality	quality	NOUN
ijtc-1736	427	10	:	:	PUNCT
ijtc-1736	427	11	evidence	evidence	NOUN
ijtc-1736	427	12	from	from	ADP
ijtc-1736	427	13	digital	digital	ADJ
ijtc-1736	427	14	bank	bank	NOUN
ijtc-1736	427	15	confirmations	confirmation	NOUN
ijtc-1736	427	16	.	.	PUNCT
ijtc-1736	428	1	china	china	PROPN
ijtc-1736	428	2	journal	journal	PROPN
ijtc-1736	428	3	of	of	ADP
ijtc-1736	428	4	accounting	accounting	NOUN
ijtc-1736	428	5	studies	study	NOUN
ijtc-1736	428	6	.	.	PUNCT
ijtc-1736	429	1	https://doi.org/10.1080/21697213.2024.2442769	https://doi.org/10.1080/21697213.2024.2442769	PROPN
ijtc-1736	429	2	gutu	gutu	NOUN
ijtc-1736	429	3	tarfa	tarfa	NOUN
ijtc-1736	429	4	,	,	PUNCT
ijtc-1736	429	5	e.	e.	PROPN
ijtc-1736	429	6	,	,	PUNCT
ijtc-1736	429	7	university	university	PROPN
ijtc-1736	429	8	,	,	PUNCT
ijtc-1736	429	9	j.	j.	PROPN
ijtc-1736	429	10	,	,	PUNCT
ijtc-1736	429	11	&	&	CCONJ
ijtc-1736	429	12	beyene	beyene	PROPN
ijtc-1736	429	13	yosef	yosef	PROPN
ijtc-1736	429	14	,	,	PUNCT
ijtc-1736	429	15	e.	e.	PROPN
ijtc-1736	429	16	(	(	PUNCT
ijtc-1736	429	17	2020	2020	NUM
ijtc-1736	429	18	)	)	PUNCT
ijtc-1736	429	19	.	.	PUNCT
ijtc-1736	430	1	effects	effect	NOUN
ijtc-1736	430	2	of	of	ADP
ijtc-1736	430	3	tax	tax	NOUN
ijtc-1736	430	4	audit	audit	NOUN
ijtc-1736	430	5	on	on	ADP
ijtc-1736	430	6	revenue	revenue	NOUN
ijtc-1736	430	7	generation	generation	NOUN
ijtc-1736	430	8	genfure	genfure	NOUN
ijtc-1736	430	9	tarekegn	tarekegn	NOUN
ijtc-1736	430	10	.	.	PUNCT
ijtc-1736	431	1	in	in	ADP
ijtc-1736	431	2	journal	journal	NOUN
ijtc-1736	431	3	of	of	ADP
ijtc-1736	431	4	international	international	ADJ
ijtc-1736	431	5	trade	trade	NOUN
ijtc-1736	431	6	,	,	PUNCT
ijtc-1736	431	7	logistics	logistic	NOUN
ijtc-1736	431	8	and	and	CCONJ
ijtc-1736	431	9	law	law	NOUN
ijtc-1736	431	10	(	(	PUNCT
ijtc-1736	431	11	vol	vol	NOUN
ijtc-1736	431	12	.	.	PROPN
ijtc-1736	431	13	6	6	NUM
ijtc-1736	431	14	)	)	PUNCT
ijtc-1736	431	15	.	.	PUNCT
ijtc-1736	432	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1736	432	2	tax	tax	NOUN
ijtc-1736	432	3	audit	audit	NOUN
ijtc-1736	432	4	management	management	NOUN
ijtc-1736	432	5	,	,	PUNCT
ijtc-1736	432	6	technology	technology	NOUN
ijtc-1736	432	7	integration	integration	NOUN
ijtc-1736	432	8	and	and	CCONJ
ijtc-1736	432	9	performance	performance	NOUN
ijtc-1736	432	10	of	of	ADP
ijtc-1736	432	11	state	state	NOUN
ijtc-1736	432	12	internal	internal	ADJ
ijtc-1736	432	13	revenue	revenue	NOUN
ijtc-1736	432	14	service	service	NOUN
ijtc-1736	432	15	in	in	ADP
ijtc-1736	432	16	southwest	southwest	PROPN
ijtc-1736	432	17	,	,	PUNCT
ijtc-1736	432	18	nigeria	nigeria	PROPN
ijtc-1736	432	19	olumoh	olumoh	PROPN
ijtc-1736	432	20	and	and	CCONJ
ijtc-1736	432	21	sanni	sanni	PROPN
ijtc-1736	432	22	960	960	NUM
ijtc-1736	432	23	|	|	ADV
ijtc-1736	432	24	ilomata	ilomata	PROPN
ijtc-1736	432	25	international	international	ADJ
ijtc-1736	432	26	journal	journal	NOUN
ijtc-1736	432	27	of	of	ADP
ijtc-1736	432	28	tax	tax	PROPN
ijtc-1736	432	29	&	&	CCONJ
ijtc-1736	432	30	accounting	account	VERB
ijtc-1736	432	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	432	32	hesami	hesami	NOUN
ijtc-1736	432	33	,	,	PUNCT
ijtc-1736	432	34	s.	s.	PROPN
ijtc-1736	432	35	,	,	PUNCT
ijtc-1736	432	36	jenkins	jenkins	PROPN
ijtc-1736	432	37	,	,	PUNCT
ijtc-1736	432	38	h.	h.	PROPN
ijtc-1736	432	39	,	,	PUNCT
ijtc-1736	432	40	&	&	CCONJ
ijtc-1736	432	41	jenkins	jenkins	PROPN
ijtc-1736	432	42	,	,	PUNCT
ijtc-1736	432	43	g.	g.	PROPN
ijtc-1736	432	44	p.	p.	PROPN
ijtc-1736	432	45	(	(	PUNCT
ijtc-1736	432	46	2024	2024	NUM
ijtc-1736	432	47	)	)	PUNCT
ijtc-1736	432	48	.	.	PUNCT
ijtc-1736	433	1	digital	digital	ADJ
ijtc-1736	433	2	transformation	transformation	NOUN
ijtc-1736	433	3	of	of	ADP
ijtc-1736	433	4	tax	tax	NOUN
ijtc-1736	433	5	administration	administration	NOUN
ijtc-1736	433	6	and	and	CCONJ
ijtc-1736	433	7	compliance	compliance	NOUN
ijtc-1736	433	8	:	:	PUNCT
ijtc-1736	433	9	a	a	DET
ijtc-1736	433	10	systematic	systematic	ADJ
ijtc-1736	433	11	literature	literature	NOUN
ijtc-1736	433	12	review	review	NOUN
ijtc-1736	433	13	on	on	ADP
ijtc-1736	433	14	e	e	NOUN
ijtc-1736	433	15	-	-	NOUN
ijtc-1736	433	16	invoicing	invoicing	ADJ
ijtc-1736	433	17	and	and	CCONJ
ijtc-1736	433	18	prefilled	prefilled	ADJ
ijtc-1736	433	19	returns	return	NOUN
ijtc-1736	433	20	.	.	PUNCT
ijtc-1736	434	1	digital	digital	ADJ
ijtc-1736	434	2	government	government	NOUN
ijtc-1736	434	3	:	:	PUNCT
ijtc-1736	434	4	research	research	NOUN
ijtc-1736	434	5	and	and	CCONJ
ijtc-1736	434	6	practice	practice	NOUN
ijtc-1736	434	7	.	.	PUNCT
ijtc-1736	435	1	https://doi.org/10.1145/3643687	https://doi.org/10.1145/3643687	NOUN
ijtc-1736	435	2	improvement	improvement	NOUN
ijtc-1736	435	3	of	of	ADP
ijtc-1736	435	4	the	the	DET
ijtc-1736	435	5	tax	tax	NOUN
ijtc-1736	435	6	administration	administration	NOUN
ijtc-1736	435	7	system	system	NOUN
ijtc-1736	435	8	in	in	ADP
ijtc-1736	435	9	russia	russia	PROPN
ijtc-1736	435	10	_	_	DET
ijtc-1736	435	11	tsvetkov	tsvetkov	NOUN
ijtc-1736	436	1	_	_	DET
ijtc-1736	436	2	finance	finance	NOUN
ijtc-1736	436	3	_	_	PRON
ijtc-1736	436	4	theory	theory	NOUN
ijtc-1736	436	5	and	and	CCONJ
ijtc-1736	436	6	practice	practice	NOUN
ijtc-1736	436	7	.	.	PUNCT
ijtc-1736	437	1	(	(	PUNCT
ijtc-1736	437	2	n.d	n.d	PROPN
ijtc-1736	437	3	.	.	PROPN
ijtc-1736	437	4	)	)	PUNCT
ijtc-1736	437	5	.	.	PUNCT
ijtc-1736	438	1	joselin	joselin	PROPN
ijtc-1736	438	2	,	,	PUNCT
ijtc-1736	438	3	v.	v.	PROPN
ijtc-1736	438	4	a.	a.	PROPN
ijtc-1736	438	5	,	,	PUNCT
ijtc-1736	438	6	setiawan	setiawan	PROPN
ijtc-1736	438	7	,	,	PUNCT
ijtc-1736	438	8	t.	t.	PROPN
ijtc-1736	438	9	,	,	PUNCT
ijtc-1736	438	10	&	&	CCONJ
ijtc-1736	438	11	riswandari	riswandari	PROPN
ijtc-1736	438	12	,	,	PUNCT
ijtc-1736	438	13	e.	e.	PROPN
ijtc-1736	438	14	(	(	PUNCT
ijtc-1736	438	15	2024	2024	NUM
ijtc-1736	438	16	)	)	PUNCT
ijtc-1736	438	17	.	.	PUNCT
ijtc-1736	439	1	indonesia	indonesia	PROPN
ijtc-1736	439	2	core	core	PROPN
ijtc-1736	439	3	tax	tax	NOUN
ijtc-1736	439	4	system	system	NOUN
ijtc-1736	439	5	:	:	PUNCT
ijtc-1736	439	6	road	road	NOUN
ijtc-1736	439	7	map	map	NOUN
ijtc-1736	439	8	to	to	ADP
ijtc-1736	439	9	implementation	implementation	NOUN
ijtc-1736	439	10	2024	2024	NUM
ijtc-1736	439	11	.	.	PUNCT
ijtc-1736	440	1	international	international	ADJ
ijtc-1736	440	2	journal	journal	PROPN
ijtc-1736	440	3	of	of	ADP
ijtc-1736	440	4	economics	economic	NOUN
ijtc-1736	440	5	,	,	PUNCT
ijtc-1736	440	6	business	business	NOUN
ijtc-1736	440	7	and	and	CCONJ
ijtc-1736	440	8	management	management	NOUN
ijtc-1736	440	9	research	research	NOUN
ijtc-1736	440	10	,	,	PUNCT
ijtc-1736	440	11	08(06	08(06	PROPN
ijtc-1736	440	12	)	)	PUNCT
ijtc-1736	440	13	,	,	PUNCT
ijtc-1736	440	14	46–56	46–56	NUM
ijtc-1736	440	15	.	.	PUNCT
ijtc-1736	441	1	https://doi.org/10.51505/ijebmr.2024.8604	https://doi.org/10.51505/ijebmr.2024.8604	ADJ
ijtc-1736	441	2	kassaw	kassaw	NOUN
ijtc-1736	441	3	,	,	PUNCT
ijtc-1736	441	4	m.	m.	NOUN
ijtc-1736	441	5	m.	m.	NOUN
ijtc-1736	441	6	(	(	PUNCT
ijtc-1736	441	7	n.d	n.d	PROPN
ijtc-1736	441	8	.	.	PROPN
ijtc-1736	441	9	)	)	PUNCT
ijtc-1736	441	10	.	.	PUNCT
ijtc-1736	442	1	effect	effect	NOUN
ijtc-1736	442	2	of	of	ADP
ijtc-1736	442	3	tax	tax	NOUN
ijtc-1736	442	4	audit	audit	NOUN
ijtc-1736	442	5	quality	quality	NOUN
ijtc-1736	442	6	on	on	ADP
ijtc-1736	442	7	tax	tax	NOUN
ijtc-1736	442	8	compliance፡	compliance፡	NOUN
ijtc-1736	442	9	in	in	ADP
ijtc-1736	442	10	the	the	DET
ijtc-1736	442	11	case	case	NOUN
ijtc-1736	442	12	of	of	ADP
ijtc-1736	442	13	ethiopian	ethiopian	PROPN
ijtc-1736	442	14	ministry	ministry	PROPN
ijtc-1736	442	15	of	of	ADP
ijtc-1736	442	16	revenues	revenue	NOUN
ijtc-1736	442	17	large	large	ADJ
ijtc-1736	442	18	taxpayers	taxpayer	NOUN
ijtc-1736	442	19	’	’	PART
ijtc-1736	442	20	branch	branch	NOUN
ijtc-1736	442	21	office	office	NOUN
ijtc-1736	442	22	(	(	PUNCT
ijtc-1736	442	23	lto	lto	PROPN
ijtc-1736	442	24	)	)	PUNCT
ijtc-1736	442	25	.	.	PUNCT
ijtc-1736	443	1	https://www.researchgate.net/profile/moges-kassaw2https://scholar.google.com/citations?user=uwvbixgaaaaj&hl=en&authuser=1	https://www.researchgate.net/profile/moges-kassaw2https://scholar.google.com/citations?user=uwvbixgaaaaj&hl=en&authuser=1	PROPN
ijtc-1736	443	2	manita	manita	PROPN
ijtc-1736	443	3	,	,	PUNCT
ijtc-1736	443	4	r.	r.	PROPN
ijtc-1736	443	5	,	,	PUNCT
ijtc-1736	443	6	elommal	elommal	PROPN
ijtc-1736	443	7	,	,	PUNCT
ijtc-1736	443	8	n.	n.	NOUN
ijtc-1736	443	9	,	,	PUNCT
ijtc-1736	443	10	baudier	baudier	NOUN
ijtc-1736	443	11	,	,	PUNCT
ijtc-1736	443	12	p.	p.	NOUN
ijtc-1736	443	13	,	,	PUNCT
ijtc-1736	443	14	&	&	CCONJ
ijtc-1736	443	15	hikkerova	hikkerova	PROPN
ijtc-1736	443	16	,	,	PUNCT
ijtc-1736	443	17	l.	l.	PROPN
ijtc-1736	443	18	(	(	PUNCT
ijtc-1736	443	19	2020	2020	NUM
ijtc-1736	443	20	)	)	PUNCT
ijtc-1736	443	21	.	.	PUNCT
ijtc-1736	444	1	the	the	DET
ijtc-1736	444	2	digital	digital	ADJ
ijtc-1736	444	3	transformation	transformation	NOUN
ijtc-1736	444	4	of	of	ADP
ijtc-1736	444	5	external	external	ADJ
ijtc-1736	444	6	audit	audit	NOUN
ijtc-1736	444	7	and	and	CCONJ
ijtc-1736	444	8	its	its	PRON
ijtc-1736	444	9	impact	impact	NOUN
ijtc-1736	444	10	on	on	ADP
ijtc-1736	444	11	corporate	corporate	ADJ
ijtc-1736	444	12	governance	governance	NOUN
ijtc-1736	444	13	.	.	PUNCT
ijtc-1736	445	1	technological	technological	ADJ
ijtc-1736	445	2	forecasting	forecasting	NOUN
ijtc-1736	445	3	and	and	CCONJ
ijtc-1736	445	4	social	social	ADJ
ijtc-1736	445	5	change	change	NOUN
ijtc-1736	445	6	,	,	PUNCT
ijtc-1736	445	7	150	150	NUM
ijtc-1736	445	8	.	.	PUNCT
ijtc-1736	446	1	https://doi.org/10.1016/j.techfore.2019.119751	https://doi.org/10.1016/j.techfore.2019.119751	ADJ
ijtc-1736	446	2	modupeola	modupeola	ADJ
ijtc-1736	446	3	morenike	morenike	NOUN
ijtc-1736	446	4	,	,	PUNCT
ijtc-1736	446	5	a.	a.	NOUN
ijtc-1736	446	6	,	,	PUNCT
ijtc-1736	446	7	chukwudi	chukwudi	PROPN
ijtc-1736	446	8	,	,	PUNCT
ijtc-1736	446	9	c.	c.	PROPN
ijtc-1736	446	10	e.	e.	PROPN
ijtc-1736	446	11	,	,	PUNCT
ijtc-1736	446	12	&	&	CCONJ
ijtc-1736	446	13	bello	bello	PROPN
ijtc-1736	446	14	,	,	PUNCT
ijtc-1736	446	15	w.	w.	PROPN
ijtc-1736	446	16	o.	o.	PROPN
ijtc-1736	446	17	(	(	PUNCT
ijtc-1736	446	18	2024a	2024a	NUM
ijtc-1736	446	19	)	)	PUNCT
ijtc-1736	446	20	.	.	PUNCT
ijtc-1736	447	1	tax	tax	NOUN
ijtc-1736	447	2	administration	administration	NOUN
ijtc-1736	447	3	and	and	CCONJ
ijtc-1736	447	4	timely	timely	ADJ
ijtc-1736	447	5	payments	payment	NOUN
ijtc-1736	447	6	:	:	PUNCT
ijtc-1736	447	7	a	a	DET
ijtc-1736	447	8	study	study	NOUN
ijtc-1736	447	9	of	of	ADP
ijtc-1736	447	10	selected	select	VERB
ijtc-1736	447	11	state	state	NOUN
ijtc-1736	447	12	internal	internal	ADJ
ijtc-1736	447	13	revenue	revenue	NOUN
ijtc-1736	447	14	service	service	NOUN
ijtc-1736	447	15	in	in	ADP
ijtc-1736	447	16	south	south	PROPN
ijtc-1736	447	17	-	-	PUNCT
ijtc-1736	447	18	west	west	PROPN
ijtc-1736	447	19	nigeria	nigeria	PROPN
ijtc-1736	447	20	.	.	PUNCT
ijtc-1736	448	1	perspektif	perspektif	PROPN
ijtc-1736	448	2	,	,	PUNCT
ijtc-1736	448	3	13(1	13(1	NUM
ijtc-1736	448	4	)	)	PUNCT
ijtc-1736	448	5	,	,	PUNCT
ijtc-1736	448	6	189–199	189–199	NUM
ijtc-1736	448	7	.	.	PUNCT
ijtc-1736	449	1	https://doi.org/10.31289/perspektif.v13i1.10724	https://doi.org/10.31289/perspektif.v13i1.10724	NUM
ijtc-1736	449	2	modupeola	modupeola	PRON
ijtc-1736	449	3	morenike	morenike	NOUN
ijtc-1736	449	4	,	,	PUNCT
ijtc-1736	449	5	a.	a.	NOUN
ijtc-1736	449	6	,	,	PUNCT
ijtc-1736	449	7	chukwudi	chukwudi	PROPN
ijtc-1736	449	8	,	,	PUNCT
ijtc-1736	449	9	c.	c.	PROPN
ijtc-1736	449	10	e.	e.	PROPN
ijtc-1736	449	11	,	,	PUNCT
ijtc-1736	449	12	&	&	CCONJ
ijtc-1736	449	13	bello	bello	PROPN
ijtc-1736	449	14	,	,	PUNCT
ijtc-1736	449	15	w.	w.	PROPN
ijtc-1736	449	16	o.	o.	PROPN
ijtc-1736	449	17	(	(	PUNCT
ijtc-1736	449	18	2024b	2024b	NUM
ijtc-1736	449	19	)	)	PUNCT
ijtc-1736	449	20	.	.	PUNCT
ijtc-1736	450	1	tax	tax	NOUN
ijtc-1736	450	2	administration	administration	NOUN
ijtc-1736	450	3	and	and	CCONJ
ijtc-1736	450	4	timely	timely	ADJ
ijtc-1736	450	5	payments	payment	NOUN
ijtc-1736	450	6	:	:	PUNCT
ijtc-1736	450	7	a	a	DET
ijtc-1736	450	8	study	study	NOUN
ijtc-1736	450	9	of	of	ADP
ijtc-1736	450	10	selected	select	VERB
ijtc-1736	450	11	state	state	NOUN
ijtc-1736	450	12	internal	internal	ADJ
ijtc-1736	450	13	revenue	revenue	NOUN
ijtc-1736	450	14	service	service	NOUN
ijtc-1736	450	15	in	in	ADP
ijtc-1736	450	16	south	south	PROPN
ijtc-1736	450	17	-	-	PUNCT
ijtc-1736	450	18	west	west	PROPN
ijtc-1736	450	19	nigeria	nigeria	PROPN
ijtc-1736	450	20	.	.	PUNCT
ijtc-1736	451	1	perspektif	perspektif	PROPN
ijtc-1736	451	2	,	,	PUNCT
ijtc-1736	451	3	13(1	13(1	NUM
ijtc-1736	451	4	)	)	PUNCT
ijtc-1736	451	5	,	,	PUNCT
ijtc-1736	451	6	189–199	189–199	NUM
ijtc-1736	451	7	.	.	PUNCT
ijtc-1736	452	1	https://doi.org/10.31289/perspektif.v13i1.10724	https://doi.org/10.31289/perspektif.v13i1.10724	X
ijtc-1736	452	2	mohammed	mohammed	PROPN
ijtc-1736	452	3	el	el	PROPN
ijtc-1736	452	4	habib	habib	PROPN
ijtc-1736	452	5	,	,	PUNCT
ijtc-1736	452	6	s.	s.	PROPN
ijtc-1736	452	7	,	,	PUNCT
ijtc-1736	452	8	senouci	senouci	ADJ
ijtc-1736	452	9	,	,	PUNCT
ijtc-1736	452	10	m.	m.	PROPN
ijtc-1736	452	11	h.	h.	PROPN
ijtc-1736	452	12	,	,	PUNCT
ijtc-1736	452	13	benabderrahmane	benabderrahmane	PROPN
ijtc-1736	452	14	,	,	PUNCT
ijtc-1736	452	15	d.	d.	PROPN
ijtc-1736	452	16	,	,	PUNCT
ijtc-1736	452	17	&	&	CCONJ
ijtc-1736	452	18	hamidat	hamidat	PROPN
ijtc-1736	452	19	,	,	PUNCT
ijtc-1736	452	20	a.	a.	PROPN
ijtc-1736	452	21	(	(	PUNCT
ijtc-1736	452	22	n.d	n.d	PROPN
ijtc-1736	452	23	.	.	PROPN
ijtc-1736	452	24	)	)	PUNCT
ijtc-1736	452	25	.	.	PUNCT
ijtc-1736	453	1	digital	digital	ADJ
ijtc-1736	453	2	technology	technology	NOUN
ijtc-1736	453	3	application	application	NOUN
ijtc-1736	453	4	in	in	ADP
ijtc-1736	453	5	tax	tax	NOUN
ijtc-1736	453	6	administration	administration	NOUN
ijtc-1736	453	7	:	:	PUNCT
ijtc-1736	453	8	an	an	DET
ijtc-1736	453	9	analytical	analytical	ADJ
ijtc-1736	453	10	study	study	NOUN
ijtc-1736	453	11	of	of	ADP
ijtc-1736	453	12	international	international	ADJ
ijtc-1736	453	13	experiences	experience	NOUN
ijtc-1736	453	14	in	in	ADP
ijtc-1736	453	15	the	the	DET
ijtc-1736	453	16	era	era	NOUN
ijtc-1736	453	17	of	of	ADP
ijtc-1736	453	18	digital	digital	ADJ
ijtc-1736	453	19	transformation	transformation	NOUN
ijtc-1736	453	20	.	.	PUNCT
ijtc-1736	454	1	mohd	mohd	PROPN
ijtc-1736	454	2	yusof	yusof	PROPN
ijtc-1736	454	3	,	,	PUNCT
ijtc-1736	454	4	n.	n.	PROPN
ijtc-1736	454	5	a.	a.	PROPN
ijtc-1736	454	6	,	,	PUNCT
ijtc-1736	454	7	ling	ling	PROPN
ijtc-1736	454	8	,	,	PUNCT
ijtc-1736	454	9	l.	l.	PROPN
ijtc-1736	454	10	m.	m.	PROPN
ijtc-1736	454	11	,	,	PUNCT
ijtc-1736	454	12	&	&	CCONJ
ijtc-1736	454	13	wah	wah	PROPN
ijtc-1736	454	14	,	,	PUNCT
ijtc-1736	454	15	y.	y.	PROPN
ijtc-1736	454	16	b.	b.	PROPN
ijtc-1736	454	17	(	(	PUNCT
ijtc-1736	454	18	2014	2014	NUM
ijtc-1736	454	19	)	)	PUNCT
ijtc-1736	454	20	.	.	PUNCT
ijtc-1736	455	1	tax	tax	NOUN
ijtc-1736	455	2	non	non	NOUN
ijtc-1736	455	3	-	-	NOUN
ijtc-1736	455	4	compliance	compliance	NOUN
ijtc-1736	455	5	among	among	ADP
ijtc-1736	455	6	smcs	smcs	NOUN
ijtc-1736	455	7	in	in	ADP
ijtc-1736	455	8	malaysia	malaysia	PROPN
ijtc-1736	455	9	:	:	PUNCT
ijtc-1736	455	10	tax	tax	NOUN
ijtc-1736	455	11	audit	audit	NOUN
ijtc-1736	455	12	evidence	evidence	NOUN
ijtc-1736	455	13	.	.	PUNCT
ijtc-1736	456	1	journal	journal	NOUN
ijtc-1736	456	2	of	of	ADP
ijtc-1736	456	3	applied	apply	VERB
ijtc-1736	456	4	accounting	accounting	NOUN
ijtc-1736	456	5	research	research	NOUN
ijtc-1736	456	6	,	,	PUNCT
ijtc-1736	456	7	15(2	15(2	NUM
ijtc-1736	456	8	)	)	PUNCT
ijtc-1736	456	9	,	,	PUNCT
ijtc-1736	456	10	215–234	215–234	NUM
ijtc-1736	456	11	.	.	PUNCT
ijtc-1736	457	1	https://doi.org/10.1108/jaar-02-2013-0016	https://doi.org/10.1108/jaar-02-2013-0016	PROPN
ijtc-1736	457	2	nouwens	nouwen	NOUN
ijtc-1736	457	3	,	,	PUNCT
ijtc-1736	457	4	s.	s.	PROPN
ijtc-1736	457	5	(	(	PUNCT
ijtc-1736	457	6	n.d	n.d	PROPN
ijtc-1736	457	7	.	.	PROPN
ijtc-1736	457	8	)	)	PUNCT
ijtc-1736	457	9	.	.	PUNCT
ijtc-1736	458	1	the	the	DET
ijtc-1736	458	2	inclusive	inclusive	ADJ
ijtc-1736	458	3	framework	framework	NOUN
ijtc-1736	458	4	pillar	pillar	NOUN
ijtc-1736	458	5	two	two	NUM
ijtc-1736	458	6	transforming	transform	VERB
ijtc-1736	458	7	taxation	taxation	NOUN
ijtc-1736	458	8	in	in	ADP
ijtc-1736	458	9	the	the	DET
ijtc-1736	458	10	digital	digital	ADJ
ijtc-1736	458	11	age	age	NOUN
ijtc-1736	458	12	:	:	PUNCT
ijtc-1736	458	13	a	a	DET
ijtc-1736	458	14	comparative	comparative	ADJ
ijtc-1736	458	15	study	study	NOUN
ijtc-1736	458	16	of	of	ADP
ijtc-1736	458	17	the	the	DET
ijtc-1736	458	18	usa	usa	PROPN
ijtc-1736	458	19	,	,	PUNCT
ijtc-1736	458	20	the	the	DET
ijtc-1736	458	21	netherlands	netherlands	PROPN
ijtc-1736	458	22	,	,	PUNCT
ijtc-1736	458	23	and	and	CCONJ
ijtc-1736	458	24	south	south	PROPN
ijtc-1736	458	25	africa	africa	PROPN
ijtc-1736	458	26	tilburg	tilburg	PROPN
ijtc-1736	458	27	law	law	PROPN
ijtc-1736	458	28	school	school	PROPN
ijtc-1736	458	29	llm	llm	PROPN
ijtc-1736	458	30	international	international	ADJ
ijtc-1736	458	31	law	law	NOUN
ijtc-1736	458	32	and	and	CCONJ
ijtc-1736	458	33	global	global	ADJ
ijtc-1736	458	34	governance	governance	NOUN
ijtc-1736	458	35	master	master	NOUN
ijtc-1736	458	36	thesis	thesis	NOUN
ijtc-1736	458	37	.	.	PUNCT
ijtc-1736	459	1	okochi	okochi	PROPN
ijtc-1736	459	2	achibo	achibo	PROPN
ijtc-1736	459	3	,	,	PUNCT
ijtc-1736	459	4	w.	w.	PROPN
ijtc-1736	459	5	,	,	PUNCT
ijtc-1736	459	6	&	&	CCONJ
ijtc-1736	459	7	wanjohi	wanjohi	PROPN
ijtc-1736	459	8	,	,	PUNCT
ijtc-1736	459	9	f.	f.	PROPN
ijtc-1736	459	10	m.	m.	PROPN
ijtc-1736	459	11	(	(	PUNCT
ijtc-1736	459	12	n.d	n.d	PROPN
ijtc-1736	459	13	.	.	PROPN
ijtc-1736	459	14	)	)	PUNCT
ijtc-1736	459	15	.	.	PUNCT
ijtc-1736	460	1	i	i	PRON
ijtc-1736	460	2	-	-	PUNCT
ijtc-1736	460	3	tax	tax	NOUN
ijtc-1736	460	4	system	system	NOUN
ijtc-1736	460	5	capabilities	capability	NOUN
ijtc-1736	460	6	and	and	CCONJ
ijtc-1736	460	7	revenue	revenue	NOUN
ijtc-1736	460	8	collection	collection	NOUN
ijtc-1736	460	9	by	by	ADP
ijtc-1736	460	10	kenya	kenya	PROPN
ijtc-1736	460	11	revenue	revenue	NOUN
ijtc-1736	460	12	authority	authority	NOUN
ijtc-1736	460	13	.	.	PUNCT
ijtc-1736	461	1	international	international	ADJ
ijtc-1736	461	2	academic	academic	ADJ
ijtc-1736	461	3	journal	journal	NOUN
ijtc-1736	461	4	of	of	ADP
ijtc-1736	461	5	economics	economic	NOUN
ijtc-1736	461	6	and	and	CCONJ
ijtc-1736	461	7	finance	finance	NOUN
ijtc-1736	461	8	,	,	PUNCT
ijtc-1736	461	9	4(3	4(3	NUM
ijtc-1736	461	10	)	)	PUNCT
ijtc-1736	461	11	,	,	PUNCT
ijtc-1736	461	12	70–96	70–96	X
ijtc-1736	461	13	.	.	PUNCT
ijtc-1736	462	1	https://iajournals.org/articles/iajef_v4_i3_70_96.pdf	https://iajournals.org/articles/iajef_v4_i3_70_96.pdf	PROPN
ijtc-1736	462	2	olaoye	olaoye	PROPN
ijtc-1736	462	3	,	,	PUNCT
ijtc-1736	462	4	c.	c.	PROPN
ijtc-1736	462	5	o.	o.	PROPN
ijtc-1736	462	6	,	,	PUNCT
ijtc-1736	462	7	ogunleye	ogunleye	PROPN
ijtc-1736	462	8	,	,	PUNCT
ijtc-1736	462	9	s.	s.	PROPN
ijtc-1736	462	10	a.	a.	PROPN
ijtc-1736	462	11	,	,	PUNCT
ijtc-1736	462	12	&	&	CCONJ
ijtc-1736	462	13	solanke	solanke	PROPN
ijtc-1736	462	14	,	,	PUNCT
ijtc-1736	462	15	f.	f.	PROPN
ijtc-1736	462	16	t.	t.	PROPN
ijtc-1736	462	17	(	(	PUNCT
ijtc-1736	462	18	2018	2018	NUM
ijtc-1736	462	19	)	)	PUNCT
ijtc-1736	462	20	.	.	PUNCT
ijtc-1736	463	1	tax	tax	NOUN
ijtc-1736	463	2	audit	audit	NOUN
ijtc-1736	463	3	and	and	CCONJ
ijtc-1736	463	4	tax	tax	NOUN
ijtc-1736	463	5	productivity	productivity	NOUN
ijtc-1736	463	6	in	in	ADP
ijtc-1736	463	7	lagos	lagos	PROPN
ijtc-1736	463	8	state	state	NOUN
ijtc-1736	463	9	,	,	PUNCT
ijtc-1736	463	10	nigeria	nigeria	PROPN
ijtc-1736	463	11	.	.	PUNCT
ijtc-1736	464	1	asian	asian	ADJ
ijtc-1736	464	2	journal	journal	PROPN
ijtc-1736	464	3	of	of	ADP
ijtc-1736	464	4	accounting	accounting	NOUN
ijtc-1736	464	5	research	research	NOUN
ijtc-1736	464	6	,	,	PUNCT
ijtc-1736	464	7	3(2	3(2	NUM
ijtc-1736	464	8	)	)	PUNCT
ijtc-1736	464	9	,	,	PUNCT
ijtc-1736	464	10	202–210	202–210	NUM
ijtc-1736	464	11	.	.	PUNCT
ijtc-1736	465	1	https://doi.org/10.1108/ajar-08-2018-0028	https://doi.org/10.1108/ajar-08-2018-0028	PROPN
ijtc-1736	465	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	465	3	tax	tax	NOUN
ijtc-1736	465	4	audit	audit	NOUN
ijtc-1736	465	5	management	management	NOUN
ijtc-1736	465	6	,	,	PUNCT
ijtc-1736	465	7	technology	technology	NOUN
ijtc-1736	465	8	integration	integration	NOUN
ijtc-1736	465	9	and	and	CCONJ
ijtc-1736	465	10	performance	performance	NOUN
ijtc-1736	465	11	of	of	ADP
ijtc-1736	465	12	state	state	NOUN
ijtc-1736	465	13	internal	internal	ADJ
ijtc-1736	465	14	revenue	revenue	NOUN
ijtc-1736	465	15	service	service	NOUN
ijtc-1736	465	16	in	in	ADP
ijtc-1736	465	17	southwest	southwest	PROPN
ijtc-1736	465	18	,	,	PUNCT
ijtc-1736	465	19	nigeria	nigeria	PROPN
ijtc-1736	465	20	olumoh	olumoh	PROPN
ijtc-1736	465	21	and	and	CCONJ
ijtc-1736	465	22	sanni	sanni	PROPN
ijtc-1736	465	23	961	961	NUM
ijtc-1736	465	24	|	|	NOUN
ijtc-1736	465	25	ilomata	ilomata	PROPN
ijtc-1736	465	26	international	international	ADJ
ijtc-1736	465	27	journal	journal	NOUN
ijtc-1736	465	28	of	of	ADP
ijtc-1736	465	29	tax	tax	PROPN
ijtc-1736	465	30	&	&	CCONJ
ijtc-1736	465	31	accounting	account	VERB
ijtc-1736	465	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1736	465	33	olaoye	olaoye	NOUN
ijtc-1736	465	34	,	,	PUNCT
ijtc-1736	465	35	s.	s.	PROPN
ijtc-1736	465	36	a.	a.	PROPN
ijtc-1736	465	37	,	,	PUNCT
ijtc-1736	465	38	&	&	CCONJ
ijtc-1736	465	39	busari	busari	PROPN
ijtc-1736	465	40	,	,	PUNCT
ijtc-1736	465	41	t.	t.	NOUN
ijtc-1736	465	42	a.	a.	PROPN
ijtc-1736	465	43	(	(	PUNCT
ijtc-1736	465	44	n.d	n.d	PROPN
ijtc-1736	465	45	.	.	PROPN
ijtc-1736	465	46	)	)	PUNCT
ijtc-1736	465	47	.	.	PUNCT
ijtc-1736	466	1	implications	implication	NOUN
ijtc-1736	466	2	of	of	ADP
ijtc-1736	466	3	tax	tax	NOUN
ijtc-1736	466	4	audit	audit	NOUN
ijtc-1736	466	5	and	and	CCONJ
ijtc-1736	466	6	investigation	investigation	NOUN
ijtc-1736	466	7	on	on	ADP
ijtc-1736	466	8	taxpayers	taxpayer	NOUN
ijtc-1736	466	9	’	’	PART
ijtc-1736	466	10	compliance	compliance	NOUN
ijtc-1736	466	11	in	in	ADP
ijtc-1736	466	12	nigeria	nigeria	PROPN
ijtc-1736	466	13	.	.	PUNCT
ijtc-1736	467	1	in	in	ADP
ijtc-1736	467	2	international	international	ADJ
ijtc-1736	467	3	journal	journal	NOUN
ijtc-1736	467	4	of	of	ADP
ijtc-1736	467	5	innovation	innovation	NOUN
ijtc-1736	467	6	,	,	PUNCT
ijtc-1736	467	7	creativity	creativity	NOUN
ijtc-1736	467	8	and	and	CCONJ
ijtc-1736	467	9	change	change	NOUN
ijtc-1736	467	10	.	.	PUNCT
ijtc-1736	468	1	www.ijicc.net	www.ijicc.net	NOUN
ijtc-1736	468	2	(	(	PUNCT
ijtc-1736	468	3	vol	vol	NOUN
ijtc-1736	468	4	.	.	PROPN
ijtc-1736	468	5	15	15	NUM
ijtc-1736	468	6	)	)	PUNCT
ijtc-1736	468	7	.	.	PUNCT
ijtc-1736	469	1	www.ijicc.net	www.ijicc.net	PROPN
ijtc-1736	469	2	oto	oto	PROPN
ijtc-1736	469	3	,	,	PUNCT
ijtc-1736	469	4	t.	t.	PROPN
ijtc-1736	469	5	e.	e.	PROPN
ijtc-1736	469	6	,	,	PUNCT
ijtc-1736	469	7	&	&	CCONJ
ijtc-1736	469	8	wayas	wayas	PROPN
ijtc-1736	469	9	,	,	PUNCT
ijtc-1736	469	10	s.	s.	PROPN
ijtc-1736	469	11	(	(	PUNCT
ijtc-1736	469	12	n.d	n.d	PROPN
ijtc-1736	469	13	.	.	PROPN
ijtc-1736	469	14	)	)	PUNCT
ijtc-1736	469	15	.	.	PUNCT
ijtc-1736	470	1	value	value	NOUN
ijtc-1736	470	2	added	add	VERB
ijtc-1736	470	3	tax	tax	NOUN
ijtc-1736	470	4	and	and	CCONJ
ijtc-1736	470	5	economic	economic	ADJ
ijtc-1736	470	6	growth	growth	NOUN
ijtc-1736	470	7	of	of	ADP
ijtc-1736	470	8	nigeria	nigeria	PROPN
ijtc-1736	470	9	(	(	PUNCT
ijtc-1736	470	10	2003	2003	NUM
ijtc-1736	470	11	-	-	SYM
ijtc-1736	470	12	2022	2022	NUM
ijtc-1736	470	13	)	)	PUNCT
ijtc-1736	470	14	.	.	PUNCT
ijtc-1736	471	1	online	online	ADV
ijtc-1736	471	2	,	,	PUNCT
ijtc-1736	471	3	2(1	2(1	NUM
ijtc-1736	471	4	)	)	PUNCT
ijtc-1736	471	5	,	,	PUNCT
ijtc-1736	471	6	2992–2704	2992–2704	NUM
ijtc-1736	471	7	.	.	PUNCT
ijtc-1736	472	1	https://doi.org/10.33003/fujafr-2024.v2i1.74.16-30	https://doi.org/10.33003/fujafr-2024.v2i1.74.16-30	ADJ
ijtc-1736	472	2	priscilla	priscilla	PROPN
ijtc-1736	472	3	udegbunam	udegbunam	PROPN
ijtc-1736	472	4	,	,	PUNCT
ijtc-1736	472	5	i.	i.	PROPN
ijtc-1736	472	6	,	,	PUNCT
ijtc-1736	472	7	&	&	CCONJ
ijtc-1736	472	8	nwankwo	nwankwo	PROPN
ijtc-1736	472	9	,	,	PUNCT
ijtc-1736	472	10	b.	b.	PROPN
ijtc-1736	472	11	c.	c.	PROPN
ijtc-1736	472	12	(	(	PUNCT
ijtc-1736	472	13	n.d	n.d	PROPN
ijtc-1736	472	14	.	.	PROPN
ijtc-1736	472	15	)	)	PUNCT
ijtc-1736	472	16	.	.	PUNCT
ijtc-1736	473	1	effects	effect	NOUN
ijtc-1736	473	2	of	of	ADP
ijtc-1736	473	3	technological	technological	ADJ
ijtc-1736	473	4	environment	environment	NOUN
ijtc-1736	473	5	on	on	ADP
ijtc-1736	473	6	service	service	NOUN
ijtc-1736	473	7	delivery	delivery	NOUN
ijtc-1736	473	8	in	in	ADP
ijtc-1736	473	9	anambra	anambra	PROPN
ijtc-1736	473	10	internal	internal	PROPN
ijtc-1736	473	11	revenue	revenue	NOUN
ijtc-1736	473	12	services	service	NOUN
ijtc-1736	473	13	(	(	PUNCT
ijtc-1736	473	14	2014	2014	NUM
ijtc-1736	473	15	-	-	SYM
ijtc-1736	473	16	2022	2022	NUM
ijtc-1736	473	17	)	)	PUNCT
ijtc-1736	473	18	.	.	PUNCT
ijtc-1736	474	1	www.seahipaj.org	www.seahipaj.org	PROPN
ijtc-1736	474	2	santos	santos	PROPN
ijtc-1736	474	3	,	,	PUNCT
ijtc-1736	474	4	r.	r.	PROPN
ijtc-1736	474	5	,	,	PUNCT
ijtc-1736	474	6	&	&	CCONJ
ijtc-1736	474	7	álvares	álvare	NOUN
ijtc-1736	474	8	,	,	PUNCT
ijtc-1736	474	9	c.	c.	PROPN
ijtc-1736	474	10	(	(	PUNCT
ijtc-1736	474	11	2024	2024	NUM
ijtc-1736	474	12	)	)	PUNCT
ijtc-1736	474	13	.	.	PUNCT
ijtc-1736	475	1	the	the	DET
ijtc-1736	475	2	taxpayer	taxpayer	NOUN
ijtc-1736	475	3	netizen	netizen	NOUN
ijtc-1736	475	4	:	:	PUNCT
ijtc-1736	475	5	understanding	understand	VERB
ijtc-1736	475	6	fiscal	fiscal	ADJ
ijtc-1736	475	7	citizenship	citizenship	NOUN
ijtc-1736	475	8	in	in	ADP
ijtc-1736	475	9	the	the	DET
ijtc-1736	475	10	digital	digital	ADJ
ijtc-1736	475	11	era	era	NOUN
ijtc-1736	475	12	.	.	PUNCT
ijtc-1736	476	1	in	in	ADP
ijtc-1736	476	2	observatorio	observatorio	NOUN
ijtc-1736	476	3	(	(	PUNCT
ijtc-1736	476	4	obs	obs	PROPN
ijtc-1736	476	5	*	*	NOUN
ijtc-1736	476	6	)	)	PUNCT
ijtc-1736	476	7	journal	journal	NOUN
ijtc-1736	476	8	(	(	PUNCT
ijtc-1736	476	9	vol	vol	NOUN
ijtc-1736	476	10	.	.	PROPN
ijtc-1736	476	11	18	18	NUM
ijtc-1736	476	12	,	,	PUNCT
ijtc-1736	476	13	issue	issue	NOUN
ijtc-1736	476	14	4	4	NUM
ijtc-1736	476	15	)	)	PUNCT
ijtc-1736	476	16	.	.	PUNCT
ijtc-1736	477	1	http://obs.obercom.pt	http://obs.obercom.pt	PROPN
ijtc-1736	477	2	.	.	PUNCT
ijtc-1736	478	1	sule	sule	PROPN
ijtc-1736	478	2	,	,	PUNCT
ijtc-1736	478	3	a.	a.	NOUN
ijtc-1736	478	4	m.	m.	NOUN
ijtc-1736	478	5	,	,	PUNCT
ijtc-1736	478	6	mlanga	mlanga	PROPN
ijtc-1736	478	7	,	,	PUNCT
ijtc-1736	478	8	s.	s.	PROPN
ijtc-1736	478	9	,	,	PUNCT
ijtc-1736	478	10	&	&	CCONJ
ijtc-1736	478	11	egbunike	egbunike	ADJ
ijtc-1736	478	12	,	,	PUNCT
ijtc-1736	478	13	a.	a.	NOUN
ijtc-1736	478	14	p.	p.	NOUN
ijtc-1736	478	15	(	(	PUNCT
ijtc-1736	478	16	2024	2024	NUM
ijtc-1736	478	17	)	)	PUNCT
ijtc-1736	478	18	.	.	PUNCT
ijtc-1736	479	1	administrative	administrative	ADJ
ijtc-1736	479	2	penalties	penalty	NOUN
ijtc-1736	479	3	as	as	ADP
ijtc-1736	479	4	moderator	moderator	NOUN
ijtc-1736	479	5	between	between	ADP
ijtc-1736	479	6	tax	tax	NOUN
ijtc-1736	479	7	audit	audit	NOUN
ijtc-1736	479	8	and	and	CCONJ
ijtc-1736	479	9	tax	tax	NOUN
ijtc-1736	479	10	compliance	compliance	NOUN
ijtc-1736	479	11	:	:	PUNCT
ijtc-1736	479	12	insights	insight	NOUN
ijtc-1736	479	13	from	from	ADP
ijtc-1736	479	14	tax	tax	NOUN
ijtc-1736	479	15	practitioners	practitioner	NOUN
ijtc-1736	479	16	in	in	ADP
ijtc-1736	479	17	northeast	northeast	PROPN
ijtc-1736	479	18	nigeria	nigeria	PROPN
ijtc-1736	479	19	.	.	PUNCT
ijtc-1736	480	1	anan	anan	PROPN
ijtc-1736	480	2	journal	journal	PROPN
ijtc-1736	480	3	of	of	ADP
ijtc-1736	480	4	accounting	accounting	PROPN
ijtc-1736	480	5	,	,	PUNCT
ijtc-1736	480	6	13(1	13(1	NUM
ijtc-1736	480	7	)	)	PUNCT
ijtc-1736	480	8	,	,	PUNCT
ijtc-1736	480	9	121–144	121–144	NUM
ijtc-1736	480	10	.	.	PUNCT
ijtc-1736	481	1	https://doi.org/10.70518/ajoa.v13i1.07	https://doi.org/10.70518/ajoa.v13i1.07	PROPN
ijtc-1736	481	2	umar	umar	PROPN
ijtc-1736	481	3	,	,	PUNCT
ijtc-1736	481	4	m.	m.	NOUN
ijtc-1736	481	5	,	,	PUNCT
ijtc-1736	481	6	bappi	bappi	PROPN
ijtc-1736	481	7	,	,	PUNCT
ijtc-1736	481	8	u.	u.	PROPN
ijtc-1736	481	9	,	,	PUNCT
ijtc-1736	481	10	&	&	CCONJ
ijtc-1736	481	11	james	james	PROPN
ijtc-1736	481	12	,	,	PUNCT
ijtc-1736	481	13	c.	c.	PROPN
ijtc-1736	481	14	(	(	PUNCT
ijtc-1736	481	15	2023	2023	NUM
ijtc-1736	481	16	)	)	PUNCT
ijtc-1736	481	17	.	.	PUNCT
ijtc-1736	482	1	the	the	DET
ijtc-1736	482	2	effect	effect	NOUN
ijtc-1736	482	3	of	of	ADP
ijtc-1736	482	4	information	information	NOUN
ijtc-1736	482	5	communication	communication	NOUN
ijtc-1736	482	6	technology	technology	NOUN
ijtc-1736	482	7	(	(	PUNCT
ijtc-1736	482	8	ict	ict	PROPN
ijtc-1736	482	9	)	)	PUNCT
ijtc-1736	482	10	on	on	ADP
ijtc-1736	482	11	revenue	revenue	NOUN
ijtc-1736	482	12	generation	generation	NOUN
ijtc-1736	482	13	in	in	ADP
ijtc-1736	482	14	gombe	gombe	ADJ
ijtc-1736	482	15	state	state	NOUN
ijtc-1736	482	16	internal	internal	ADJ
ijtc-1736	482	17	revenue	revenue	NOUN
ijtc-1736	482	18	service	service	NOUN
ijtc-1736	482	19	.	.	PUNCT
ijtc-1736	483	1	aksu	aksu	PROPN
ijtc-1736	483	2	journal	journal	PROPN
ijtc-1736	483	3	of	of	ADP
ijtc-1736	483	4	administration	administration	NOUN
ijtc-1736	483	5	and	and	CCONJ
ijtc-1736	483	6	corporate	corporate	ADJ
ijtc-1736	483	7	governance	governance	NOUN
ijtc-1736	483	8	,	,	PUNCT
ijtc-1736	483	9	3(3	3(3	NUM
ijtc-1736	483	10	)	)	PUNCT
ijtc-1736	483	11	,	,	PUNCT
ijtc-1736	483	12	22–34	22–34	NUM
ijtc-1736	483	13	.	.	PUNCT
ijtc-1736	484	1	https://doi.org/10.61090/aksujacog.2023.017	https://doi.org/10.61090/aksujacog.2023.017	NOUN
ijtc-1736	484	2	yani	yani	NOUN
ijtc-1736	484	3	,	,	PUNCT
ijtc-1736	484	4	a.	a.	PROPN
ijtc-1736	484	5	(	(	PUNCT
ijtc-1736	484	6	n.d	n.d	PROPN
ijtc-1736	484	7	.	.	PROPN
ijtc-1736	484	8	)	)	PUNCT
ijtc-1736	484	9	.	.	PUNCT
ijtc-1736	485	1	the	the	DET
ijtc-1736	485	2	effectiveness	effectiveness	NOUN
ijtc-1736	485	3	of	of	ADP
ijtc-1736	485	4	tax	tax	NOUN
ijtc-1736	485	5	audit	audit	NOUN
ijtc-1736	485	6	in	in	ADP
ijtc-1736	485	7	achieving	achieve	VERB
ijtc-1736	485	8	tax	tax	NOUN
ijtc-1736	485	9	revenue	revenue	NOUN
ijtc-1736	485	10	at	at	ADP
ijtc-1736	485	11	the	the	DET
ijtc-1736	485	12	jakarta	jakarta	PROPN
ijtc-1736	485	13	kelapa	kelapa	PROPN
ijtc-1736	485	14	gading	gading	PROPN
ijtc-1736	485	15	primary	primary	ADJ
ijtc-1736	485	16	tax	tax	NOUN
ijtc-1736	485	17	service	service	NOUN
ijtc-1736	485	18	office	office	NOUN
ijtc-1736	485	19	.	.	PUNCT
ijtc-1736	486	1	https://jmi.rivierapublishing.id/index.php/	https://jmi.rivierapublishing.id/index.php/	PROPN
ijtc-1736	486	2	пантєлєєва	пантєлєєва	NOUN
ijtc-1736	486	3	,	,	PUNCT
ijtc-1736	486	4	н	н	X
ijtc-1736	486	5	.	.	PROPN
ijtc-1736	486	6	,	,	PUNCT
ijtc-1736	486	7	&	&	CCONJ
ijtc-1736	486	8	pantielieieva	pantielieieva	PROPN
ijtc-1736	486	9	,	,	PUNCT
ijtc-1736	486	10	n.	n.	PROPN
ijtc-1736	486	11	(	(	PUNCT
ijtc-1736	486	12	2022	2022	NUM
ijtc-1736	486	13	)	)	PUNCT
ijtc-1736	486	14	.	.	PUNCT
ijtc-1736	487	1	цифрова	цифрова	VERB
ijtc-1736	487	2	трансформація	трансформація	VERB
ijtc-1736	487	3	податкового	податкового	VERB
ijtc-1736	487	4	адміністрування	адміністрування	PROPN
ijtc-1736	487	5	digital	digital	PROPN
ijtc-1736	487	6	transformation	transformation	NOUN
ijtc-1736	487	7	of	of	ADP
ijtc-1736	487	8	tax	tax	NOUN
ijtc-1736	487	9	administration	administration	NOUN
ijtc-1736	487	10	.	.	PUNCT
ijtc-1736	488	1	traektoriâ	traektoriâ	PROPN
ijtc-1736	488	2	nauki	nauki	PROPN
ijtc-1736	489	1	=	=	SYM
ijtc-1736	489	2	path	path	NOUN
ijtc-1736	489	3	of	of	ADP
ijtc-1736	489	4	science	science	NOUN
ijtc-1736	489	5	.	.	PUNCT
ijtc-1736	490	1	2022	2022	NUM
ijtc-1736	490	2	,	,	PUNCT
ijtc-1736	490	3	8(1	8(1	NOUN
ijtc-1736	490	4	)	)	PUNCT
ijtc-1736	490	5	.	.	PUNCT
ijtc-1736	491	1	https://doi.org/10.22178/pos.78-9	https://doi.org/10.22178/pos.78-9	PROPN
ijtc-1736	492	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV