id	sid	tid	token	lemma	pos
ijtc-658	1	1	the	the	DET
ijtc-658	1	2	illomata	illomata	PROPN
ijtc-658	1	3	international	international	PROPN
ijtc-658	1	4	journal	journal	PROPN
ijtc-658	1	5	of	of	ADP
ijtc-658	1	6	management	management	PROPN
ijtc-658	1	7	international	international	ADJ
ijtc-658	1	8	journal	journal	NOUN
ijtc-658	1	9	of	of	ADP
ijtc-658	1	10	tax	tax	PROPN
ijtc-658	1	11	&	&	CCONJ
ijtc-658	1	12	accounting	account	VERB
ijtc-658	1	13	p	p	PROPN
ijtc-658	1	14	-	-	PUNCT
ijtc-658	1	15	issn	issn	NOUN
ijtc-658	1	16	:	:	PUNCT
ijtc-658	1	17	2714	2714	NUM
ijtc-658	1	18	-	-	SYM
ijtc-658	1	19	9838	9838	NUM
ijtc-658	1	20	;	;	PUNCT
ijtc-658	1	21	e	e	X
ijtc-658	1	22	-	-	PUNCT
ijtc-658	1	23	issn	issn	NOUN
ijtc-658	1	24	:	:	PUNCT
ijtc-658	1	25	2714	2714	NUM
ijtc-658	1	26	-	-	SYM
ijtc-658	1	27	9846	9846	NUM
ijtc-658	1	28	volume	volume	NOUN
ijtc-658	1	29	4	4	NUM
ijtc-658	1	30	,	,	PUNCT
ijtc-658	1	31	issue	issue	NOUN
ijtc-658	1	32	1	1	NUM
ijtc-658	1	33	,	,	PUNCT
ijtc-658	1	34	january	january	PROPN
ijtc-658	1	35	2023	2023	NUM
ijtc-658	1	36	page	page	NOUN
ijtc-658	1	37	no	no	NOUN
ijtc-658	1	38	.	.	NOUN
ijtc-658	1	39	128	128	NUM
ijtc-658	1	40	-	-	SYM
ijtc-658	1	41	144	144	NUM
ijtc-658	1	42	128|	128|	NUM
ijtc-658	1	43	ilomata	ilomata	PROPN
ijtc-658	1	44	international	international	ADJ
ijtc-658	1	45	journal	journal	NOUN
ijtc-658	1	46	of	of	ADP
ijtc-658	1	47	tax	tax	PROPN
ijtc-658	1	48	&	&	CCONJ
ijtc-658	1	49	accounting	account	VERB
ijtc-658	1	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	1	51	critical	critical	ADJ
ijtc-658	1	52	examination	examination	NOUN
ijtc-658	1	53	of	of	ADP
ijtc-658	1	54	the	the	DET
ijtc-658	1	55	relationship	relationship	NOUN
ijtc-658	1	56	between	between	ADP
ijtc-658	1	57	land	land	NOUN
ijtc-658	1	58	taxation	taxation	NOUN
ijtc-658	1	59	and	and	CCONJ
ijtc-658	1	60	total	total	ADJ
ijtc-658	1	61	internal	internal	ADJ
ijtc-658	1	62	revenue	revenue	NOUN
ijtc-658	1	63	generated	generate	VERB
ijtc-658	1	64	in	in	ADP
ijtc-658	1	65	kano	kano	PROPN
ijtc-658	1	66	state	state	PROPN
ijtc-658	1	67	,	,	PUNCT
ijtc-658	1	68	nigeria	nigeria	PROPN
ijtc-658	1	69	atinuke	atinuke	PROPN
ijtc-658	1	70	adebimpe	adebimpe	PROPN
ijtc-658	1	71	orekan	orekan	PROPN
ijtc-658	1	72	bells	bell	NOUN
ijtc-658	1	73	university	university	PROPN
ijtc-658	1	74	of	of	ADP
ijtc-658	1	75	technology	technology	PROPN
ijtc-658	1	76	,	,	PUNCT
ijtc-658	1	77	ota	ota	PROPN
ijtc-658	1	78	,	,	PUNCT
ijtc-658	1	79	ogun	ogun	PROPN
ijtc-658	1	80	state	state	PROPN
ijtc-658	1	81	,	,	PUNCT
ijtc-658	1	82	nigeria	nigeria	PROPN
ijtc-658	1	83	correspondent	correspondent	NOUN
ijtc-658	1	84	:	:	PUNCT
ijtc-658	1	85	aaorekan@bellsuniversity.edu.ng	aaorekan@bellsuniversity.edu.ng	ADJ
ijtc-658	1	86	received	receive	VERB
ijtc-658	1	87	:	:	PUNCT
ijtc-658	1	88	november	november	PROPN
ijtc-658	1	89	15	15	NUM
ijtc-658	1	90	,	,	PUNCT
ijtc-658	1	91	2022	2022	NUM
ijtc-658	1	92	accepted	accept	VERB
ijtc-658	1	93	:	:	PUNCT
ijtc-658	1	94	january	january	PROPN
ijtc-658	1	95	29	29	NUM
ijtc-658	1	96	,	,	PUNCT
ijtc-658	1	97	2023	2023	NUM
ijtc-658	1	98	published	publish	VERB
ijtc-658	1	99	:	:	PUNCT
ijtc-658	1	100	january	january	PROPN
ijtc-658	1	101	31	31	NUM
ijtc-658	1	102	,	,	PUNCT
ijtc-658	1	103	2023	2023	NUM
ijtc-658	1	104	citation	citation	NOUN
ijtc-658	1	105	:	:	PUNCT
ijtc-658	2	1	orekan	orekan	ADJ
ijtc-658	2	2	,	,	PUNCT
ijtc-658	2	3	a	a	DET
ijtc-658	2	4	,	,	PUNCT
ijtc-658	2	5	a.(2023	a.(2023	PROPN
ijtc-658	2	6	)	)	PUNCT
ijtc-658	2	7	.	.	PUNCT
ijtc-658	3	1	critical	critical	ADJ
ijtc-658	3	2	examination	examination	NOUN
ijtc-658	3	3	of	of	ADP
ijtc-658	3	4	the	the	DET
ijtc-658	3	5	relationship	relationship	NOUN
ijtc-658	3	6	between	between	ADP
ijtc-658	3	7	land	land	NOUN
ijtc-658	3	8	taxation	taxation	NOUN
ijtc-658	3	9	and	and	CCONJ
ijtc-658	3	10	total	total	ADJ
ijtc-658	3	11	internal	internal	ADJ
ijtc-658	3	12	revenue	revenue	NOUN
ijtc-658	3	13	generated	generate	VERB
ijtc-658	3	14	in	in	ADP
ijtc-658	3	15	kano	kano	PROPN
ijtc-658	3	16	state	state	PROPN
ijtc-658	3	17	,	,	PUNCT
ijtc-658	3	18	nigeria	nigeria	PROPN
ijtc-658	3	19	.	.	PUNCT
ijtc-658	4	1	ilomata	ilomata	PROPN
ijtc-658	4	2	international	international	PROPN
ijtc-658	4	3	journal	journal	NOUN
ijtc-658	4	4	of	of	ADP
ijtc-658	4	5	tax	tax	NOUN
ijtc-658	4	6	and	and	CCONJ
ijtc-658	4	7	accounting	accounting	NOUN
ijtc-658	4	8	,	,	PUNCT
ijtc-658	4	9	4(1	4(1	NOUN
ijtc-658	4	10	)	)	PUNCT
ijtc-658	4	11	,	,	PUNCT
ijtc-658	4	12	128	128	NUM
ijtc-658	4	13	-	-	SYM
ijtc-658	4	14	144	144	NUM
ijtc-658	4	15	.	.	PUNCT
ijtc-658	5	1	https://doi.org/10.52728/ijtc.v4i1.658	https://doi.org/10.52728/ijtc.v4i1.658	PROPN
ijtc-658	5	2	abstract	abstract	PROPN
ijtc-658	5	3	:	:	PUNCT
ijtc-658	5	4	the	the	DET
ijtc-658	5	5	study	study	NOUN
ijtc-658	5	6	examined	examine	VERB
ijtc-658	5	7	the	the	DET
ijtc-658	5	8	relationship	relationship	NOUN
ijtc-658	5	9	between	between	ADP
ijtc-658	5	10	land	land	NOUN
ijtc-658	5	11	tax	tax	NOUN
ijtc-658	5	12	and	and	CCONJ
ijtc-658	5	13	total	total	ADJ
ijtc-658	5	14	igr	igr	NOUN
ijtc-658	5	15	as	as	ADV
ijtc-658	5	16	well	well	ADV
ijtc-658	5	17	as	as	ADP
ijtc-658	5	18	the	the	DET
ijtc-658	5	19	proportion	proportion	NOUN
ijtc-658	5	20	land	land	NOUN
ijtc-658	5	21	taxes	taxis	NOUN
ijtc-658	5	22	constitute	constitute	VERB
ijtc-658	5	23	in	in	ADP
ijtc-658	5	24	the	the	DET
ijtc-658	5	25	total	total	ADJ
ijtc-658	5	26	igr	igr	NOUN
ijtc-658	5	27	for	for	ADP
ijtc-658	5	28	a	a	DET
ijtc-658	5	29	period	period	NOUN
ijtc-658	5	30	of	of	ADP
ijtc-658	5	31	twelve	twelve	NUM
ijtc-658	5	32	years	year	NOUN
ijtc-658	5	33	.	.	PUNCT
ijtc-658	6	1	data	datum	NOUN
ijtc-658	6	2	were	be	AUX
ijtc-658	6	3	collected	collect	VERB
ijtc-658	6	4	through	through	ADP
ijtc-658	6	5	a	a	DET
ijtc-658	6	6	well	well	ADV
ijtc-658	6	7	-	-	PUNCT
ijtc-658	6	8	structured	structure	VERB
ijtc-658	6	9	questionnaire	questionnaire	NOUN
ijtc-658	6	10	,	,	PUNCT
ijtc-658	6	11	personal	personal	ADJ
ijtc-658	6	12	interviews	interview	NOUN
ijtc-658	6	13	and	and	CCONJ
ijtc-658	6	14	review	review	NOUN
ijtc-658	6	15	of	of	ADP
ijtc-658	6	16	government	government	NOUN
ijtc-658	6	17	documents	document	NOUN
ijtc-658	6	18	.	.	PUNCT
ijtc-658	7	1	questionnaires	questionnaire	NOUN
ijtc-658	7	2	were	be	AUX
ijtc-658	7	3	administered	administer	VERB
ijtc-658	7	4	to	to	ADP
ijtc-658	7	5	the	the	DET
ijtc-658	7	6	31	31	NUM
ijtc-658	7	7	top	top	ADJ
ijtc-658	7	8	management	management	NOUN
ijtc-658	7	9	staff	staff	NOUN
ijtc-658	7	10	at	at	ADP
ijtc-658	7	11	the	the	DET
ijtc-658	7	12	board	board	NOUN
ijtc-658	7	13	of	of	ADP
ijtc-658	7	14	internal	internal	ADJ
ijtc-658	7	15	revenue	revenue	NOUN
ijtc-658	7	16	services	service	NOUN
ijtc-658	7	17	in	in	ADP
ijtc-658	7	18	kano	kano	PROPN
ijtc-658	7	19	state	state	PROPN
ijtc-658	7	20	.	.	PUNCT
ijtc-658	8	1	at	at	ADP
ijtc-658	8	2	the	the	DET
ijtc-658	8	3	bureau	bureau	NOUN
ijtc-658	8	4	of	of	ADP
ijtc-658	8	5	land	land	NOUN
ijtc-658	8	6	management	management	NOUN
ijtc-658	8	7	in	in	ADP
ijtc-658	8	8	kano	kano	PROPN
ijtc-658	8	9	state	state	PROPN
ijtc-658	8	10	,	,	PUNCT
ijtc-658	8	11	questionnaires	questionnaire	NOUN
ijtc-658	8	12	were	be	AUX
ijtc-658	8	13	also	also	ADV
ijtc-658	8	14	administered	administer	VERB
ijtc-658	8	15	to	to	ADP
ijtc-658	8	16	25	25	NUM
ijtc-658	8	17	senior	senior	ADJ
ijtc-658	8	18	cadre	cadre	NOUN
ijtc-658	8	19	officers	officer	NOUN
ijtc-658	8	20	.	.	PUNCT
ijtc-658	9	1	personal	personal	ADJ
ijtc-658	9	2	interviews	interview	NOUN
ijtc-658	9	3	were	be	AUX
ijtc-658	9	4	also	also	ADV
ijtc-658	9	5	conducted	conduct	VERB
ijtc-658	9	6	.	.	PUNCT
ijtc-658	10	1	using	use	VERB
ijtc-658	10	2	the	the	DET
ijtc-658	10	3	pearson	pearson	PROPN
ijtc-658	10	4	correlation	correlation	NOUN
ijtc-658	10	5	coefficient	coefficient	NOUN
ijtc-658	10	6	,	,	PUNCT
ijtc-658	10	7	the	the	DET
ijtc-658	10	8	result	result	NOUN
ijtc-658	10	9	of	of	ADP
ijtc-658	10	10	the	the	DET
ijtc-658	10	11	study	study	NOUN
ijtc-658	10	12	showed	show	VERB
ijtc-658	10	13	that	that	SCONJ
ijtc-658	10	14	there	there	PRON
ijtc-658	10	15	was	be	VERB
ijtc-658	10	16	a	a	DET
ijtc-658	10	17	positive	positive	ADJ
ijtc-658	10	18	relationship	relationship	NOUN
ijtc-658	10	19	between	between	ADP
ijtc-658	10	20	land	land	NOUN
ijtc-658	10	21	taxes	taxis	NOUN
ijtc-658	10	22	and	and	CCONJ
ijtc-658	10	23	total	total	ADJ
ijtc-658	10	24	igr	igr	NOUN
ijtc-658	10	25	in	in	ADP
ijtc-658	10	26	kano	kano	PROPN
ijtc-658	10	27	states	states	PROPN
ijtc-658	10	28	and	and	CCONJ
ijtc-658	10	29	the	the	DET
ijtc-658	10	30	strength	strength	NOUN
ijtc-658	10	31	of	of	ADP
ijtc-658	10	32	association	association	NOUN
ijtc-658	10	33	was	be	AUX
ijtc-658	10	34	strong	strong	ADJ
ijtc-658	10	35	i.e.	i.e.	ADV
ijtc-658	10	36	,	,	PUNCT
ijtc-658	10	37	(	(	PUNCT
ijtc-658	10	38	0.989	0.989	NUM
ijtc-658	10	39	)	)	PUNCT
ijtc-658	10	40	in	in	ADP
ijtc-658	10	41	kano	kano	PROPN
ijtc-658	10	42	state	state	PROPN
ijtc-658	10	43	.	.	PUNCT
ijtc-658	11	1	by	by	ADP
ijtc-658	11	2	implication	implication	NOUN
ijtc-658	11	3	,	,	PUNCT
ijtc-658	11	4	land	land	NOUN
ijtc-658	11	5	tax	tax	NOUN
ijtc-658	11	6	forms	form	VERB
ijtc-658	11	7	a	a	DET
ijtc-658	11	8	major	major	ADJ
ijtc-658	11	9	source	source	NOUN
ijtc-658	11	10	of	of	ADP
ijtc-658	11	11	revenue	revenue	NOUN
ijtc-658	11	12	in	in	ADP
ijtc-658	11	13	the	the	DET
ijtc-658	11	14	two	two	NUM
ijtc-658	11	15	study	study	NOUN
ijtc-658	11	16	areas	area	NOUN
ijtc-658	11	17	.	.	PUNCT
ijtc-658	12	1	in	in	ADP
ijtc-658	12	2	view	view	NOUN
ijtc-658	12	3	of	of	ADP
ijtc-658	12	4	this	this	PRON
ijtc-658	12	5	,	,	PUNCT
ijtc-658	12	6	the	the	DET
ijtc-658	12	7	study	study	NOUN
ijtc-658	12	8	concluded	conclude	VERB
ijtc-658	12	9	that	that	SCONJ
ijtc-658	12	10	for	for	SCONJ
ijtc-658	12	11	government	government	NOUN
ijtc-658	12	12	to	to	PART
ijtc-658	12	13	continue	continue	VERB
ijtc-658	12	14	to	to	PART
ijtc-658	12	15	provide	provide	VERB
ijtc-658	12	16	the	the	DET
ijtc-658	12	17	necessary	necessary	ADJ
ijtc-658	12	18	infrastructure	infrastructure	NOUN
ijtc-658	12	19	and	and	CCONJ
ijtc-658	12	20	also	also	ADV
ijtc-658	12	21	maintain	maintain	VERB
ijtc-658	12	22	them	they	PRON
ijtc-658	12	23	through	through	ADP
ijtc-658	12	24	revenue	revenue	NOUN
ijtc-658	12	25	from	from	ADP
ijtc-658	12	26	land	land	NOUN
ijtc-658	12	27	tax	tax	NOUN
ijtc-658	12	28	,	,	PUNCT
ijtc-658	12	29	government	government	NOUN
ijtc-658	12	30	needs	need	VERB
ijtc-658	12	31	to	to	PART
ijtc-658	12	32	take	take	VERB
ijtc-658	12	33	into	into	ADP
ijtc-658	12	34	consideration	consideration	NOUN
ijtc-658	12	35	a	a	DET
ijtc-658	12	36	good	good	ADJ
ijtc-658	12	37	property	property	NOUN
ijtc-658	12	38	statistics	statistic	NOUN
ijtc-658	12	39	and	and	CCONJ
ijtc-658	12	40	information	information	NOUN
ijtc-658	12	41	together	together	ADV
ijtc-658	12	42	with	with	ADP
ijtc-658	12	43	the	the	DET
ijtc-658	12	44	property	property	NOUN
ijtc-658	12	45	owners	owner	NOUN
ijtc-658	12	46	,	,	PUNCT
ijtc-658	12	47	tax	tax	NOUN
ijtc-658	12	48	laws	law	NOUN
ijtc-658	12	49	need	need	VERB
ijtc-658	12	50	to	to	PART
ijtc-658	12	51	be	be	AUX
ijtc-658	12	52	reviewe\d	reviewe\d	NOUN
ijtc-658	12	53	to	to	PART
ijtc-658	12	54	tackle	tackle	VERB
ijtc-658	12	55	tax	tax	NOUN
ijtc-658	12	56	evasion	evasion	NOUN
ijtc-658	12	57	and	and	CCONJ
ijtc-658	12	58	at	at	ADP
ijtc-658	12	59	the	the	DET
ijtc-658	12	60	same	same	ADJ
ijtc-658	12	61	time	time	NOUN
ijtc-658	12	62	,	,	PUNCT
ijtc-658	12	63	government	government	NOUN
ijtc-658	12	64	should	should	AUX
ijtc-658	12	65	be	be	AUX
ijtc-658	12	66	ready	ready	ADJ
ijtc-658	12	67	to	to	PART
ijtc-658	12	68	give	give	VERB
ijtc-658	12	69	proper	proper	ADJ
ijtc-658	12	70	account	account	NOUN
ijtc-658	12	71	of	of	ADP
ijtc-658	12	72	revenue	revenue	NOUN
ijtc-658	12	73	realised	realise	VERB
ijtc-658	12	74	through	through	ADP
ijtc-658	12	75	land	land	NOUN
ijtc-658	12	76	taxation	taxation	NOUN
ijtc-658	12	77	and	and	CCONJ
ijtc-658	12	78	this	this	PRON
ijtc-658	12	79	should	should	AUX
ijtc-658	12	80	be	be	AUX
ijtc-658	12	81	published	publish	VERB
ijtc-658	12	82	accordingly	accordingly	ADV
ijtc-658	12	83	.	.	PUNCT
ijtc-658	13	1	keywords	keyword	NOUN
ijtc-658	13	2	:	:	PUNCT
ijtc-658	13	3	land	land	NOUN
ijtc-658	13	4	tax	tax	NOUN
ijtc-658	13	5	,	,	PUNCT
ijtc-658	13	6	total	total	ADJ
ijtc-658	13	7	internal	internal	ADJ
ijtc-658	13	8	revenue	revenue	NOUN
ijtc-658	13	9	,	,	PUNCT
ijtc-658	13	10	property	property	NOUN
ijtc-658	13	11	tax	tax	NOUN
ijtc-658	13	12	,	,	PUNCT
ijtc-658	13	13	kano	kano	PROPN
ijtc-658	13	14	state	state	PROPN
ijtc-658	13	15	this	this	PRON
ijtc-658	13	16	is	be	AUX
ijtc-658	13	17	an	an	DET
ijtc-658	13	18	open	open	ADJ
ijtc-658	13	19	access	access	NOUN
ijtc-658	13	20	article	article	NOUN
ijtc-658	13	21	under	under	ADP
ijtc-658	13	22	the	the	DET
ijtc-658	13	23	cc	cc	NOUN
ijtc-658	13	24	-	-	PUNCT
ijtc-658	13	25	by	by	ADP
ijtc-658	13	26	4.0	4.0	NUM
ijtc-658	13	27	license	license	NOUN
ijtc-658	13	28	introduction	introduction	NOUN
ijtc-658	13	29	taxes	taxis	NOUN
ijtc-658	13	30	are	be	AUX
ijtc-658	13	31	generally	generally	ADV
ijtc-658	13	32	being	be	AUX
ijtc-658	13	33	referred	refer	VERB
ijtc-658	13	34	to	to	ADP
ijtc-658	13	35	as	as	ADP
ijtc-658	13	36	charges	charge	NOUN
ijtc-658	13	37	and	and	CCONJ
ijtc-658	13	38	levies	levy	NOUN
ijtc-658	13	39	paid	pay	VERB
ijtc-658	13	40	by	by	ADP
ijtc-658	13	41	all	all	DET
ijtc-658	13	42	taxable	taxable	ADJ
ijtc-658	13	43	adult	adult	NOUN
ijtc-658	13	44	in	in	ADP
ijtc-658	13	45	a	a	DET
ijtc-658	13	46	community	community	NOUN
ijtc-658	13	47	.	.	PUNCT
ijtc-658	14	1	this	this	PRON
ijtc-658	14	2	is	be	AUX
ijtc-658	14	3	to	to	PART
ijtc-658	14	4	be	be	AUX
ijtc-658	14	5	able	able	ADJ
ijtc-658	14	6	to	to	PART
ijtc-658	14	7	provide	provide	VERB
ijtc-658	14	8	amenities	amenity	NOUN
ijtc-658	14	9	,	,	PUNCT
ijtc-658	14	10	such	such	ADJ
ijtc-658	14	11	as	as	ADP
ijtc-658	14	12	town	town	NOUN
ijtc-658	14	13	halls	hall	NOUN
ijtc-658	14	14	,	,	PUNCT
ijtc-658	14	15	markets	market	NOUN
ijtc-658	14	16	,	,	PUNCT
ijtc-658	14	17	roads	road	NOUN
ijtc-658	14	18	and	and	CCONJ
ijtc-658	14	19	electricity	electricity	NOUN
ijtc-658	14	20	(	(	PUNCT
ijtc-658	14	21	muhammad	muhammad	PROPN
ijtc-658	14	22	&	&	CCONJ
ijtc-658	14	23	ishiyaku	ishiyaku	PROPN
ijtc-658	14	24	,	,	PUNCT
ijtc-658	14	25	2013	2013	NUM
ijtc-658	14	26	)	)	PUNCT
ijtc-658	14	27	.	.	PUNCT
ijtc-658	15	1	taxes	taxis	NOUN
ijtc-658	15	2	described	describe	VERB
ijtc-658	15	3	as	as	ADP
ijtc-658	15	4	a	a	DET
ijtc-658	15	5	compulsory	compulsory	NOUN
ijtc-658	15	6	on	on	ADP
ijtc-658	15	7	all	all	DET
ijtc-658	15	8	corporate	corporate	ADJ
ijtc-658	15	9	services	service	NOUN
ijtc-658	15	10	,	,	PUNCT
ijtc-658	15	11	individuals	individual	NOUN
ijtc-658	15	12	,	,	PUNCT
ijtc-658	15	13	partnership	partnership	NOUN
ijtc-658	15	14	and	and	CCONJ
ijtc-658	15	15	goods	good	NOUN
ijtc-658	15	16	(	(	PUNCT
ijtc-658	15	17	samuel	samuel	PROPN
ijtc-658	15	18	&	&	CCONJ
ijtc-658	15	19	inyada	inyada	PROPN
ijtc-658	15	20	,	,	PUNCT
ijtc-658	15	21	2010	2010	NUM
ijtc-658	15	22	)	)	PUNCT
ijtc-658	15	23	.	.	PUNCT
ijtc-658	16	1	direct	direct	ADJ
ijtc-658	16	2	and	and	CCONJ
ijtc-658	16	3	indirect	indirect	ADJ
ijtc-658	16	4	taxes	taxis	NOUN
ijtc-658	16	5	are	be	AUX
ijtc-658	16	6	system	system	NOUN
ijtc-658	16	7	by	by	ADP
ijtc-658	16	8	which	which	PRON
ijtc-658	16	9	government	government	NOUN
ijtc-658	16	10	mobilise	mobilise	NOUN
ijtc-658	16	11	revenues	revenue	NOUN
ijtc-658	16	12	(	(	PUNCT
ijtc-658	16	13	chaudhry	chaudhry	PROPN
ijtc-658	16	14	&	&	CCONJ
ijtc-658	16	15	munir	munir	PROPN
ijtc-658	16	16	,	,	PUNCT
ijtc-658	16	17	2010	2010	NUM
ijtc-658	16	18	)	)	PUNCT
ijtc-658	16	19	.	.	PUNCT
ijtc-658	17	1	examples	example	NOUN
ijtc-658	17	2	of	of	ADP
ijtc-658	17	3	direct	direct	ADJ
ijtc-658	17	4	tax	tax	NOUN
ijtc-658	17	5	are	be	AUX
ijtc-658	17	6	commercial	commercial	ADJ
ijtc-658	17	7	tax	tax	NOUN
ijtc-658	17	8	,	,	PUNCT
ijtc-658	17	9	personal	personal	ADJ
ijtc-658	17	10	income	income	NOUN
ijtc-658	17	11	tax	tax	NOUN
ijtc-658	17	12	,	,	PUNCT
ijtc-658	17	13	capital	capital	NOUN
ijtc-658	17	14	gains	gain	NOUN
ijtc-658	17	15	tax	tax	NOUN
ijtc-658	17	16	,	,	PUNCT
ijtc-658	17	17	excise	excise	NOUN
ijtc-658	17	18	duty	duty	NOUN
ijtc-658	17	19	,	,	PUNCT
ijtc-658	17	20	vat	vat	NOUN
ijtc-658	17	21	and	and	CCONJ
ijtc-658	17	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	17	23	mailto:aaorekan@bellsuniversity.edu.ng	mailto:aaorekan@bellsuniversity.edu.ng	NOUN
ijtc-658	17	24	https://doi.org/10.52728/ijtc.v4i1.658	https://doi.org/10.52728/ijtc.v4i1.658	NOUN
ijtc-658	17	25	critical	critical	ADJ
ijtc-658	17	26	examination	examination	NOUN
ijtc-658	17	27	of	of	ADP
ijtc-658	17	28	the	the	DET
ijtc-658	17	29	relationship	relationship	NOUN
ijtc-658	17	30	between	between	ADP
ijtc-658	17	31	land	land	NOUN
ijtc-658	17	32	taxation	taxation	NOUN
ijtc-658	17	33	and	and	CCONJ
ijtc-658	17	34	total	total	ADJ
ijtc-658	17	35	internal	internal	ADJ
ijtc-658	17	36	revenue	revenue	NOUN
ijtc-658	17	37	generated	generate	VERB
ijtc-658	17	38	in	in	ADP
ijtc-658	17	39	kano	kano	PROPN
ijtc-658	17	40	state	state	PROPN
ijtc-658	17	41	,	,	PUNCT
ijtc-658	17	42	nigeria	nigeria	PROPN
ijtc-658	17	43	orekan	orekan	VERB
ijtc-658	17	44	129|	129|	NUM
ijtc-658	17	45	ilomata	ilomata	PROPN
ijtc-658	17	46	international	international	ADJ
ijtc-658	17	47	journal	journal	NOUN
ijtc-658	17	48	of	of	ADP
ijtc-658	17	49	tax	tax	PROPN
ijtc-658	17	50	&	&	CCONJ
ijtc-658	17	51	accounting	accounting	PROPN
ijtc-658	17	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	17	53	service	service	NOUN
ijtc-658	17	54	tax	tax	NOUN
ijtc-658	17	55	.	.	PUNCT
ijtc-658	18	1	the	the	DET
ijtc-658	18	2	most	most	ADV
ijtc-658	18	3	populous	populous	ADJ
ijtc-658	18	4	country	country	NOUN
ijtc-658	18	5	in	in	ADP
ijtc-658	18	6	africa	africa	PROPN
ijtc-658	18	7	is	be	AUX
ijtc-658	18	8	nigeria	nigeria	PROPN
ijtc-658	18	9	and	and	CCONJ
ijtc-658	18	10	is	be	AUX
ijtc-658	18	11	in	in	ADP
ijtc-658	18	12	west	west	PROPN
ijtc-658	18	13	africa	africa	PROPN
ijtc-658	18	14	(	(	PUNCT
ijtc-658	18	15	world	world	PROPN
ijtc-658	18	16	bank	bank	PROPN
ijtc-658	18	17	,	,	PUNCT
ijtc-658	18	18	2022	2022	NUM
ijtc-658	18	19	)	)	PUNCT
ijtc-658	18	20	.	.	PUNCT
ijtc-658	19	1	this	this	DET
ijtc-658	19	2	high	high	ADJ
ijtc-658	19	3	population	population	NOUN
ijtc-658	19	4	no	no	ADV
ijtc-658	19	5	doubt	doubt	ADV
ijtc-658	19	6	causes	cause	VERB
ijtc-658	19	7	the	the	DET
ijtc-658	19	8	social	social	ADJ
ijtc-658	19	9	amenities	amenity	NOUN
ijtc-658	19	10	and	and	CCONJ
ijtc-658	19	11	infrastructure	infrastructure	NOUN
ijtc-658	19	12	to	to	PART
ijtc-658	19	13	be	be	AUX
ijtc-658	19	14	overstretched	overstretch	VERB
ijtc-658	19	15	.	.	PUNCT
ijtc-658	20	1	this	this	DET
ijtc-658	20	2	infrastructure	infrastructure	NOUN
ijtc-658	20	3	would	would	AUX
ijtc-658	20	4	require	require	VERB
ijtc-658	20	5	regular	regular	ADJ
ijtc-658	20	6	repairs	repair	NOUN
ijtc-658	20	7	and	and	CCONJ
ijtc-658	20	8	upgrade	upgrade	VERB
ijtc-658	20	9	not	not	PART
ijtc-658	20	10	to	to	PART
ijtc-658	20	11	mention	mention	VERB
ijtc-658	20	12	high	high	ADJ
ijtc-658	20	13	costs	cost	NOUN
ijtc-658	20	14	of	of	ADP
ijtc-658	20	15	expansion	expansion	NOUN
ijtc-658	20	16	and	and	CCONJ
ijtc-658	20	17	replacements	replacement	NOUN
ijtc-658	20	18	(	(	PUNCT
ijtc-658	20	19	reed	reed	NOUN
ijtc-658	20	20	&	&	CCONJ
ijtc-658	20	21	mberu	mberu	PROPN
ijtc-658	20	22	,	,	PUNCT
ijtc-658	20	23	2014	2014	NUM
ijtc-658	20	24	)	)	PUNCT
ijtc-658	20	25	.	.	PUNCT
ijtc-658	21	1	if	if	SCONJ
ijtc-658	21	2	this	this	PRON
ijtc-658	21	3	is	be	AUX
ijtc-658	21	4	the	the	DET
ijtc-658	21	5	case	case	NOUN
ijtc-658	21	6	,	,	PUNCT
ijtc-658	21	7	taxation	taxation	NOUN
ijtc-658	21	8	(	(	PUNCT
ijtc-658	21	9	direct	direct	ADJ
ijtc-658	21	10	or	or	CCONJ
ijtc-658	21	11	indirect	indirect	ADJ
ijtc-658	21	12	)	)	PUNCT
ijtc-658	21	13	is	be	AUX
ijtc-658	21	14	an	an	DET
ijtc-658	21	15	important	important	ADJ
ijtc-658	21	16	element	element	NOUN
ijtc-658	21	17	that	that	PRON
ijtc-658	21	18	can	can	AUX
ijtc-658	21	19	not	not	PART
ijtc-658	21	20	be	be	AUX
ijtc-658	21	21	underestimated	underestimate	VERB
ijtc-658	21	22	in	in	ADP
ijtc-658	21	23	the	the	DET
ijtc-658	21	24	mobilisation	mobilisation	NOUN
ijtc-658	21	25	of	of	ADP
ijtc-658	21	26	revenue	revenue	NOUN
ijtc-658	21	27	.	.	PUNCT
ijtc-658	22	1	property	property	NOUN
ijtc-658	22	2	taxation	taxation	NOUN
ijtc-658	22	3	is	be	AUX
ijtc-658	22	4	another	another	DET
ijtc-658	22	5	form	form	NOUN
ijtc-658	22	6	of	of	ADP
ijtc-658	22	7	taxation	taxation	NOUN
ijtc-658	22	8	for	for	ADP
ijtc-658	22	9	mobilisation	mobilisation	NOUN
ijtc-658	22	10	of	of	ADP
ijtc-658	22	11	revenue	revenue	NOUN
ijtc-658	22	12	for	for	ADP
ijtc-658	22	13	the	the	DET
ijtc-658	22	14	government	government	NOUN
ijtc-658	22	15	.	.	PUNCT
ijtc-658	23	1	it	it	PRON
ijtc-658	23	2	is	be	AUX
ijtc-658	23	3	a	a	DET
ijtc-658	23	4	fundamental	fundamental	ADJ
ijtc-658	23	5	instrument	instrument	NOUN
ijtc-658	23	6	for	for	ADP
ijtc-658	23	7	effective	effective	ADJ
ijtc-658	23	8	land	land	NOUN
ijtc-658	23	9	administration	administration	NOUN
ijtc-658	23	10	and	and	CCONJ
ijtc-658	23	11	a	a	DET
ijtc-658	23	12	tool	tool	NOUN
ijtc-658	23	13	for	for	ADP
ijtc-658	23	14	generating	generate	VERB
ijtc-658	23	15	government	government	NOUN
ijtc-658	23	16	revenue	revenue	NOUN
ijtc-658	23	17	(	(	PUNCT
ijtc-658	23	18	adefolake	adefolake	NOUN
ijtc-658	23	19	&	&	CCONJ
ijtc-658	23	20	omodero	omodero	NOUN
ijtc-658	23	21	,	,	PUNCT
ijtc-658	23	22	2022	2022	NUM
ijtc-658	23	23	;	;	PUNCT
ijtc-658	24	1	egbunike	egbunike	PROPN
ijtc-658	24	2	et	et	PROPN
ijtc-658	24	3	al	al	PROPN
ijtc-658	24	4	.	.	PROPN
ijtc-658	24	5	,	,	PUNCT
ijtc-658	24	6	2018	2018	NUM
ijtc-658	24	7	)	)	PUNCT
ijtc-658	24	8	land	land	NOUN
ijtc-658	24	9	tax	tax	NOUN
ijtc-658	24	10	is	be	AUX
ijtc-658	24	11	a	a	DET
ijtc-658	24	12	recurrent	recurrent	ADJ
ijtc-658	24	13	tax	tax	NOUN
ijtc-658	24	14	on	on	ADP
ijtc-658	24	15	the	the	DET
ijtc-658	24	16	ownership	ownership	NOUN
ijtc-658	24	17	of	of	ADP
ijtc-658	24	18	undeveloped	undeveloped	ADJ
ijtc-658	24	19	or	or	CCONJ
ijtc-658	24	20	developed	develop	VERB
ijtc-658	24	21	land	land	NOUN
ijtc-658	24	22	,	,	PUNCT
ijtc-658	24	23	excluding	exclude	VERB
ijtc-658	24	24	any	any	DET
ijtc-658	24	25	development	development	NOUN
ijtc-658	24	26	made	make	VERB
ijtc-658	24	27	on	on	ADP
ijtc-658	24	28	land	land	NOUN
ijtc-658	24	29	.	.	PUNCT
ijtc-658	25	1	land	land	NOUN
ijtc-658	25	2	taxes	taxis	NOUN
ijtc-658	25	3	can	can	AUX
ijtc-658	25	4	be	be	AUX
ijtc-658	25	5	classified	classify	VERB
ijtc-658	25	6	into	into	ADP
ijtc-658	25	7	two	two	NUM
ijtc-658	25	8	:	:	PUNCT
ijtc-658	25	9	property	property	NOUN
ijtc-658	25	10	tax	tax	NOUN
ijtc-658	25	11	and	and	CCONJ
ijtc-658	25	12	land	land	NOUN
ijtc-658	25	13	charges	charge	NOUN
ijtc-658	25	14	(	(	PUNCT
ijtc-658	25	15	franzsen	franzsen	PROPN
ijtc-658	25	16	&	&	CCONJ
ijtc-658	25	17	mccluskey	mccluskey	PROPN
ijtc-658	25	18	,	,	PUNCT
ijtc-658	25	19	2017	2017	NUM
ijtc-658	25	20	)	)	PUNCT
ijtc-658	25	21	.	.	PUNCT
ijtc-658	26	1	examples	example	NOUN
ijtc-658	26	2	of	of	ADP
ijtc-658	26	3	land	land	NOUN
ijtc-658	26	4	charges	charge	NOUN
ijtc-658	26	5	are	be	AUX
ijtc-658	26	6	ground	ground	NOUN
ijtc-658	26	7	rent	rent	NOUN
ijtc-658	26	8	,	,	PUNCT
ijtc-658	26	9	land	land	NOUN
ijtc-658	26	10	use	use	NOUN
ijtc-658	26	11	charges	charge	NOUN
ijtc-658	26	12	and	and	CCONJ
ijtc-658	26	13	fees	fee	NOUN
ijtc-658	26	14	such	such	ADJ
ijtc-658	26	15	as	as	ADP
ijtc-658	26	16	:	:	PUNCT
ijtc-658	26	17	survey	survey	NOUN
ijtc-658	26	18	,	,	PUNCT
ijtc-658	26	19	registration	registration	NOUN
ijtc-658	26	20	and	and	CCONJ
ijtc-658	26	21	search	search	NOUN
ijtc-658	26	22	,	,	PUNCT
ijtc-658	26	23	valuation	valuation	NOUN
ijtc-658	26	24	,	,	PUNCT
ijtc-658	26	25	application	application	NOUN
ijtc-658	26	26	,	,	PUNCT
ijtc-658	26	27	application	application	NOUN
ijtc-658	26	28	,	,	PUNCT
ijtc-658	26	29	re	re	NOUN
ijtc-658	26	30	-	-	NOUN
ijtc-658	26	31	grant	grant	ADJ
ijtc-658	26	32	,	,	PUNCT
ijtc-658	26	33	change	change	NOUN
ijtc-658	26	34	of	of	ADP
ijtc-658	26	35	purpose	purpose	NOUN
ijtc-658	26	36	and	and	CCONJ
ijtc-658	26	37	occupancy	occupancy	NOUN
ijtc-658	26	38	permit	permit	NOUN
ijtc-658	26	39	.	.	PUNCT
ijtc-658	27	1	property	property	NOUN
ijtc-658	27	2	tax	tax	NOUN
ijtc-658	27	3	is	be	AUX
ijtc-658	27	4	a	a	DET
ijtc-658	27	5	charge	charge	NOUN
ijtc-658	27	6	levied	levy	VERB
ijtc-658	27	7	compulsorily	compulsorily	ADV
ijtc-658	27	8	on	on	ADP
ijtc-658	27	9	interest	interest	NOUN
ijtc-658	27	10	in	in	ADP
ijtc-658	27	11	ownership	ownership	NOUN
ijtc-658	27	12	and	and	CCONJ
ijtc-658	27	13	use	use	NOUN
ijtc-658	27	14	of	of	ADP
ijtc-658	27	15	landed	land	VERB
ijtc-658	27	16	properties	property	NOUN
ijtc-658	27	17	.	.	PUNCT
ijtc-658	28	1	this	this	PRON
ijtc-658	28	2	includes	include	VERB
ijtc-658	28	3	:	:	PUNCT
ijtc-658	28	4	tenement	tenement	NOUN
ijtc-658	28	5	rate	rate	NOUN
ijtc-658	28	6	,	,	PUNCT
ijtc-658	28	7	probate	probate	NOUN
ijtc-658	28	8	tax	tax	NOUN
ijtc-658	28	9	,	,	PUNCT
ijtc-658	28	10	capital	capital	NOUN
ijtc-658	28	11	gains	gain	NOUN
ijtc-658	28	12	tax	tax	NOUN
ijtc-658	28	13	,	,	PUNCT
ijtc-658	28	14	capital	capital	NOUN
ijtc-658	28	15	transfer	transfer	NOUN
ijtc-658	28	16	tax	tax	NOUN
ijtc-658	28	17	,	,	PUNCT
ijtc-658	28	18	stamp	stamp	NOUN
ijtc-658	28	19	duties	duty	NOUN
ijtc-658	28	20	,	,	PUNCT
ijtc-658	28	21	withholding	withholding	NOUN
ijtc-658	28	22	tax	tax	NOUN
ijtc-658	28	23	,	,	PUNCT
ijtc-658	28	24	severance	severance	NOUN
ijtc-658	28	25	tax	tax	NOUN
ijtc-658	28	26	,	,	PUNCT
ijtc-658	28	27	betterment	betterment	NOUN
ijtc-658	28	28	/	/	SYM
ijtc-658	28	29	development	development	NOUN
ijtc-658	28	30	tax	tax	NOUN
ijtc-658	28	31	and	and	CCONJ
ijtc-658	28	32	site	site	NOUN
ijtc-658	28	33	-	-	PUNCT
ijtc-658	28	34	value	value	NOUN
ijtc-658	28	35	tax	tax	NOUN
ijtc-658	28	36	.	.	PUNCT
ijtc-658	29	1	it	it	PRON
ijtc-658	29	2	is	be	AUX
ijtc-658	29	3	a	a	DET
ijtc-658	29	4	major	major	ADJ
ijtc-658	29	5	avenue	avenue	NOUN
ijtc-658	29	6	for	for	ADP
ijtc-658	29	7	realising	realise	VERB
ijtc-658	29	8	income	income	NOUN
ijtc-658	29	9	for	for	ADP
ijtc-658	29	10	local	local	ADJ
ijtc-658	29	11	and	and	CCONJ
ijtc-658	29	12	state	state	NOUN
ijtc-658	29	13	authority	authority	NOUN
ijtc-658	29	14	.	.	PUNCT
ijtc-658	30	1	this	this	DET
ijtc-658	30	2	revenue	revenue	NOUN
ijtc-658	30	3	can	can	AUX
ijtc-658	30	4	be	be	AUX
ijtc-658	30	5	for	for	SCONJ
ijtc-658	30	6	government	government	NOUN
ijtc-658	30	7	to	to	PART
ijtc-658	30	8	bear	bear	VERB
ijtc-658	30	9	the	the	DET
ijtc-658	30	10	cost	cost	NOUN
ijtc-658	30	11	of	of	ADP
ijtc-658	30	12	providing	provide	VERB
ijtc-658	30	13	and	and	CCONJ
ijtc-658	30	14	maintaining	maintain	VERB
ijtc-658	30	15	social	social	ADJ
ijtc-658	30	16	services	service	NOUN
ijtc-658	30	17	.	.	PUNCT
ijtc-658	31	1	the	the	DET
ijtc-658	31	2	arms	arm	NOUN
ijtc-658	31	3	of	of	ADP
ijtc-658	31	4	government	government	NOUN
ijtc-658	31	5	in	in	ADP
ijtc-658	31	6	charge	charge	NOUN
ijtc-658	31	7	of	of	ADP
ijtc-658	31	8	tax	tax	NOUN
ijtc-658	31	9	management	management	NOUN
ijtc-658	31	10	are	be	AUX
ijtc-658	31	11	the	the	DET
ijtc-658	31	12	federal	federal	ADJ
ijtc-658	31	13	board	board	NOUN
ijtc-658	31	14	of	of	ADP
ijtc-658	31	15	internal	internal	ADJ
ijtc-658	31	16	revenue	revenue	NOUN
ijtc-658	31	17	(	(	PUNCT
ijtc-658	31	18	fbir	fbir	PROPN
ijtc-658	31	19	)	)	PUNCT
ijtc-658	31	20	,	,	PUNCT
ijtc-658	31	21	state	state	NOUN
ijtc-658	31	22	board	board	NOUN
ijtc-658	31	23	of	of	ADP
ijtc-658	31	24	internal	internal	ADJ
ijtc-658	31	25	revenue	revenue	NOUN
ijtc-658	31	26	(	(	PUNCT
ijtc-658	31	27	sbir	sbir	NOUN
ijtc-658	31	28	)	)	PUNCT
ijtc-658	31	29	and	and	CCONJ
ijtc-658	31	30	the	the	DET
ijtc-658	31	31	joint	joint	ADJ
ijtc-658	31	32	tax	tax	NOUN
ijtc-658	31	33	board	board	NOUN
ijtc-658	31	34	(	(	PUNCT
ijtc-658	31	35	jtb	jtb	PROPN
ijtc-658	31	36	)	)	PUNCT
ijtc-658	31	37	.	.	PUNCT
ijtc-658	32	1	they	they	PRON
ijtc-658	32	2	have	have	VERB
ijtc-658	32	3	the	the	DET
ijtc-658	32	4	authority	authority	NOUN
ijtc-658	32	5	to	to	PART
ijtc-658	32	6	manage	manage	VERB
ijtc-658	32	7	and	and	CCONJ
ijtc-658	32	8	see	see	VERB
ijtc-658	32	9	to	to	ADP
ijtc-658	32	10	the	the	DET
ijtc-658	32	11	affairs	affair	NOUN
ijtc-658	32	12	of	of	ADP
ijtc-658	32	13	tax	tax	NOUN
ijtc-658	32	14	system	system	NOUN
ijtc-658	32	15	in	in	ADP
ijtc-658	32	16	the	the	DET
ijtc-658	32	17	country	country	NOUN
ijtc-658	32	18	(	(	PUNCT
ijtc-658	32	19	olayode	olayode	PROPN
ijtc-658	32	20	&	&	CCONJ
ijtc-658	32	21	omodero	omodero	NOUN
ijtc-658	32	22	,	,	PUNCT
ijtc-658	32	23	2021	2021	NUM
ijtc-658	32	24	)	)	PUNCT
ijtc-658	32	25	.	.	PUNCT
ijtc-658	33	1	tax	tax	NOUN
ijtc-658	33	2	operation	operation	NOUN
ijtc-658	33	3	majorly	majorly	ADV
ijtc-658	33	4	include	include	VERB
ijtc-658	33	5	getting	get	VERB
ijtc-658	33	6	of	of	ADP
ijtc-658	33	7	optimum	optimum	ADJ
ijtc-658	33	8	return	return	NOUN
ijtc-658	33	9	or	or	CCONJ
ijtc-658	33	10	collection	collection	NOUN
ijtc-658	33	11	of	of	ADP
ijtc-658	33	12	information	information	NOUN
ijtc-658	33	13	,	,	PUNCT
ijtc-658	33	14	appraisal	appraisal	NOUN
ijtc-658	33	15	,	,	PUNCT
ijtc-658	33	16	appeals	appeal	NOUN
ijtc-658	33	17	,	,	PUNCT
ijtc-658	33	18	collection	collection	NOUN
ijtc-658	33	19	and	and	CCONJ
ijtc-658	33	20	recovery	recovery	NOUN
ijtc-658	33	21	of	of	ADP
ijtc-658	33	22	taxes	taxis	NOUN
ijtc-658	33	23	.	.	PUNCT
ijtc-658	34	1	if	if	SCONJ
ijtc-658	34	2	these	these	DET
ijtc-658	34	3	factors	factor	NOUN
ijtc-658	34	4	are	be	AUX
ijtc-658	34	5	under	under	ADP
ijtc-658	34	6	a	a	DET
ijtc-658	34	7	proper	proper	ADJ
ijtc-658	34	8	tax	tax	NOUN
ijtc-658	34	9	administration	administration	NOUN
ijtc-658	34	10	system	system	NOUN
ijtc-658	34	11	and	and	CCONJ
ijtc-658	34	12	effective	effective	ADJ
ijtc-658	34	13	legal	legal	ADJ
ijtc-658	34	14	framework	framework	NOUN
ijtc-658	34	15	,	,	PUNCT
ijtc-658	34	16	then	then	ADV
ijtc-658	34	17	property	property	NOUN
ijtc-658	34	18	tax	tax	NOUN
ijtc-658	34	19	could	could	AUX
ijtc-658	34	20	be	be	AUX
ijtc-658	34	21	a	a	DET
ijtc-658	34	22	successful	successful	ADJ
ijtc-658	34	23	domestic	domestic	ADJ
ijtc-658	34	24	resource	resource	NOUN
ijtc-658	34	25	mobilisation	mobilisation	NOUN
ijtc-658	34	26	(	(	PUNCT
ijtc-658	34	27	eneh	eneh	NOUN
ijtc-658	34	28	,	,	PUNCT
ijtc-658	34	29	2010	2010	NUM
ijtc-658	34	30	;	;	PUNCT
ijtc-658	34	31	nwamuo	nwamuo	NOUN
ijtc-658	34	32	,	,	PUNCT
ijtc-658	34	33	2019	2019	NUM
ijtc-658	34	34	)	)	PUNCT
ijtc-658	34	35	.	.	PUNCT
ijtc-658	35	1	since	since	SCONJ
ijtc-658	35	2	the	the	DET
ijtc-658	35	3	70	70	NUM
ijtc-658	35	4	’s	’s	PART
ijtc-658	35	5	the	the	DET
ijtc-658	35	6	nigerian	nigerian	ADJ
ijtc-658	35	7	government	government	NOUN
ijtc-658	35	8	has	have	AUX
ijtc-658	35	9	depended	depend	VERB
ijtc-658	35	10	on	on	ADP
ijtc-658	35	11	revenue	revenue	NOUN
ijtc-658	35	12	generated	generate	VERB
ijtc-658	35	13	from	from	ADP
ijtc-658	35	14	oil	oil	NOUN
ijtc-658	35	15	.	.	PUNCT
ijtc-658	36	1	with	with	ADP
ijtc-658	36	2	time	time	NOUN
ijtc-658	36	3	,	,	PUNCT
ijtc-658	36	4	it	it	PRON
ijtc-658	36	5	became	become	VERB
ijtc-658	36	6	increasingly	increasingly	ADV
ijtc-658	36	7	evident	evident	ADJ
ijtc-658	36	8	that	that	SCONJ
ijtc-658	36	9	the	the	DET
ijtc-658	36	10	expenditure	expenditure	NOUN
ijtc-658	36	11	from	from	ADP
ijtc-658	36	12	the	the	DET
ijtc-658	36	13	local	local	ADJ
ijtc-658	36	14	,	,	PUNCT
ijtc-658	36	15	state	state	NOUN
ijtc-658	36	16	and	and	CCONJ
ijtc-658	36	17	federal	federal	ADJ
ijtc-658	36	18	levels	level	NOUN
ijtc-658	36	19	could	could	AUX
ijtc-658	36	20	no	no	ADV
ijtc-658	36	21	longer	long	ADV
ijtc-658	36	22	be	be	AUX
ijtc-658	36	23	met	meet	VERB
ijtc-658	36	24	with	with	ADP
ijtc-658	36	25	the	the	DET
ijtc-658	36	26	revenue	revenue	NOUN
ijtc-658	36	27	generated	generate	VERB
ijtc-658	36	28	from	from	ADP
ijtc-658	36	29	crude	crude	ADJ
ijtc-658	36	30	oil	oil	NOUN
ijtc-658	36	31	alone	alone	ADV
ijtc-658	36	32	.	.	PUNCT
ijtc-658	37	1	the	the	DET
ijtc-658	37	2	country	country	NOUN
ijtc-658	37	3	’s	’s	PART
ijtc-658	37	4	reliance	reliance	NOUN
ijtc-658	37	5	on	on	ADP
ijtc-658	37	6	petroleum	petroleum	NOUN
ijtc-658	37	7	as	as	ADP
ijtc-658	37	8	a	a	DET
ijtc-658	37	9	main	main	ADJ
ijtc-658	37	10	foreign	foreign	ADJ
ijtc-658	37	11	exchange	exchange	NOUN
ijtc-658	37	12	earners	earner	NOUN
ijtc-658	37	13	allows	allow	VERB
ijtc-658	37	14	the	the	DET
ijtc-658	37	15	economy	economy	NOUN
ijtc-658	37	16	to	to	PART
ijtc-658	37	17	be	be	AUX
ijtc-658	37	18	vulnerable	vulnerable	ADJ
ijtc-658	37	19	to	to	ADP
ijtc-658	37	20	external	external	ADJ
ijtc-658	37	21	manipulations	manipulation	NOUN
ijtc-658	37	22	(	(	PUNCT
ijtc-658	37	23	ugoan	ugoan	PROPN
ijtc-658	37	24	,	,	PUNCT
ijtc-658	37	25	2019	2019	NUM
ijtc-658	37	26	)	)	PUNCT
ijtc-658	37	27	.	.	PUNCT
ijtc-658	38	1	it	it	PRON
ijtc-658	38	2	has	have	AUX
ijtc-658	38	3	therefore	therefore	ADV
ijtc-658	38	4	been	be	AUX
ijtc-658	38	5	advised	advise	VERB
ijtc-658	38	6	that	that	SCONJ
ijtc-658	38	7	government	government	NOUN
ijtc-658	38	8	should	should	AUX
ijtc-658	38	9	generate	generate	VERB
ijtc-658	38	10	revenue	revenue	NOUN
ijtc-658	38	11	from	from	ADP
ijtc-658	38	12	other	other	ADJ
ijtc-658	38	13	sources	source	NOUN
ijtc-658	38	14	.	.	PUNCT
ijtc-658	39	1	there	there	PRON
ijtc-658	39	2	is	be	VERB
ijtc-658	39	3	need	need	NOUN
ijtc-658	39	4	to	to	PART
ijtc-658	39	5	underscore	underscore	VERB
ijtc-658	39	6	the	the	DET
ijtc-658	39	7	enthusiasm	enthusiasm	NOUN
ijtc-658	39	8	in	in	ADP
ijtc-658	39	9	all	all	DET
ijtc-658	39	10	the	the	DET
ijtc-658	39	11	tiers	tier	NOUN
ijtc-658	39	12	of	of	ADP
ijtc-658	39	13	governments	government	NOUN
ijtc-658	39	14	and	and	CCONJ
ijtc-658	39	15	even	even	ADV
ijtc-658	39	16	the	the	DET
ijtc-658	39	17	federal	federal	ADJ
ijtc-658	39	18	government	government	NOUN
ijtc-658	39	19	’s	’s	PART
ijtc-658	39	20	new	new	ADJ
ijtc-658	39	21	sources	source	NOUN
ijtc-658	39	22	of	of	ADP
ijtc-658	39	23	revenue	revenue	NOUN
ijtc-658	39	24	and	and	CCONJ
ijtc-658	39	25	also	also	ADV
ijtc-658	39	26	improve	improve	VERB
ijtc-658	39	27	the	the	DET
ijtc-658	39	28	zeal	zeal	NOUN
ijtc-658	39	29	in	in	ADP
ijtc-658	39	30	collecting	collect	VERB
ijtc-658	39	31	revenue	revenue	NOUN
ijtc-658	39	32	from	from	ADP
ijtc-658	39	33	existing	exist	VERB
ijtc-658	39	34	sources	source	NOUN
ijtc-658	39	35	especially	especially	ADV
ijtc-658	39	36	taxation	taxation	NOUN
ijtc-658	39	37	(	(	PUNCT
ijtc-658	39	38	kiabel	kiabel	PROPN
ijtc-658	39	39	&	&	CCONJ
ijtc-658	39	40	nwokah	nwokah	PROPN
ijtc-658	39	41	,	,	PUNCT
ijtc-658	39	42	2009	2009	NUM
ijtc-658	39	43	)	)	PUNCT
ijtc-658	39	44	.	.	PUNCT
ijtc-658	40	1	the	the	DET
ijtc-658	40	2	pressing	press	VERB
ijtc-658	40	3	need	need	NOUN
ijtc-658	40	4	of	of	ADP
ijtc-658	40	5	infrastructure	infrastructure	NOUN
ijtc-658	40	6	by	by	ADP
ijtc-658	40	7	people	people	NOUN
ijtc-658	40	8	in	in	ADP
ijtc-658	40	9	the	the	DET
ijtc-658	40	10	face	face	NOUN
ijtc-658	40	11	of	of	ADP
ijtc-658	40	12	limited	limited	ADJ
ijtc-658	40	13	resources	resource	NOUN
ijtc-658	40	14	available	available	ADJ
ijtc-658	40	15	in	in	ADP
ijtc-658	40	16	nigeria	nigeria	PROPN
ijtc-658	40	17	have	have	AUX
ijtc-658	40	18	made	make	VERB
ijtc-658	40	19	it	it	PRON
ijtc-658	40	20	necessary	necessary	ADJ
ijtc-658	40	21	that	that	SCONJ
ijtc-658	40	22	government	government	NOUN
ijtc-658	40	23	should	should	AUX
ijtc-658	40	24	promulgate	promulgate	VERB
ijtc-658	40	25	laws	law	NOUN
ijtc-658	40	26	on	on	ADP
ijtc-658	40	27	taxation	taxation	NOUN
ijtc-658	40	28	as	as	ADP
ijtc-658	40	29	a	a	DET
ijtc-658	40	30	means	means	NOUN
ijtc-658	40	31	of	of	ADP
ijtc-658	40	32	mobilising	mobilise	VERB
ijtc-658	40	33	internally	internally	ADV
ijtc-658	40	34	generated	generate	VERB
ijtc-658	40	35	revenue	revenue	NOUN
ijtc-658	40	36	through	through	ADP
ijtc-658	40	37	from	from	ADP
ijtc-658	40	38	land	land	NOUN
ijtc-658	40	39	tax	tax	NOUN
ijtc-658	40	40	(	(	PUNCT
ijtc-658	40	41	ogunleye	ogunleye	ADJ
ijtc-658	40	42	,	,	PUNCT
ijtc-658	40	43	2014	2014	NUM
ijtc-658	40	44	)	)	PUNCT
ijtc-658	40	45	.	.	PUNCT
ijtc-658	41	1	functional	functional	ADJ
ijtc-658	41	2	,	,	PUNCT
ijtc-658	41	3	performance	performance	NOUN
ijtc-658	41	4	and	and	CCONJ
ijtc-658	41	5	structural	structural	ADJ
ijtc-658	41	6	review	review	NOUN
ijtc-658	41	7	of	of	ADP
ijtc-658	41	8	the	the	DET
ijtc-658	41	9	kano	kano	PROPN
ijtc-658	41	10	board	board	PROPN
ijtc-658	41	11	of	of	ADP
ijtc-658	41	12	internal	internal	ADJ
ijtc-658	41	13	revenue	revenue	NOUN
ijtc-658	41	14	was	be	AUX
ijtc-658	41	15	undertaken	undertake	VERB
ijtc-658	41	16	in	in	ADP
ijtc-658	41	17	august	august	PROPN
ijtc-658	41	18	2013	2013	NUM
ijtc-658	41	19	.	.	PUNCT
ijtc-658	42	1	the	the	DET
ijtc-658	42	2	mandate	mandate	NOUN
ijtc-658	42	3	guiding	guide	VERB
ijtc-658	42	4	the	the	DET
ijtc-658	42	5	laws	law	NOUN
ijtc-658	42	6	of	of	ADP
ijtc-658	42	7	operation	operation	NOUN
ijtc-658	42	8	of	of	ADP
ijtc-658	42	9	kano	kano	PROPN
ijtc-658	42	10	state	state	PROPN
ijtc-658	42	11	board	board	PROPN
ijtc-658	42	12	of	of	ADP
ijtc-658	42	13	internal	internal	ADJ
ijtc-658	42	14	revenue	revenue	NOUN
ijtc-658	42	15	(	(	PUNCT
ijtc-658	42	16	kbir	kbir	PROPN
ijtc-658	42	17	)	)	PUNCT
ijtc-658	42	18	was	be	AUX
ijtc-658	42	19	extracted	extract	VERB
ijtc-658	42	20	from	from	ADP
ijtc-658	42	21	personal	personal	ADJ
ijtc-658	42	22	income	income	NOUN
ijtc-658	42	23	tax	tax	NOUN
ijtc-658	42	24	act	act	NOUN
ijtc-658	42	25	2004(as	2004(as	NUM
ijtc-658	42	26	amended	amend	VERB
ijtc-658	42	27	)	)	PUNCT
ijtc-658	42	28	,	,	PUNCT
ijtc-658	42	29	personal	personal	ADJ
ijtc-658	42	30	income	income	NOUN
ijtc-658	42	31	tax	tax	NOUN
ijtc-658	42	32	2001	2001	NUM
ijtc-658	42	33	(	(	PUNCT
ijtc-658	42	34	as	as	ADP
ijtc-658	42	35	amended	amend	VERB
ijtc-658	42	36	)	)	PUNCT
ijtc-658	42	37	,	,	PUNCT
ijtc-658	42	38	edict	edict	VERB
ijtc-658	42	39	no	no	INTJ
ijtc-658	42	40	.	.	NOUN
ijtc-658	42	41	9	9	NUM
ijtc-658	42	42	of	of	ADP
ijtc-658	42	43	1982	1982	NUM
ijtc-658	42	44	and	and	CCONJ
ijtc-658	42	45	kano	kano	PROPN
ijtc-658	42	46	state	state	PROPN
ijtc-658	42	47	revenue	revenue	PROPN
ijtc-658	42	48	administration	administration	PROPN
ijtc-658	42	49	law	law	PROPN
ijtc-658	42	50	2010	2010	NUM
ijtc-658	42	51	.	.	PUNCT
ijtc-658	43	1	this	this	DET
ijtc-658	43	2	mandate	mandate	NOUN
ijtc-658	43	3	enables	enable	VERB
ijtc-658	43	4	kbir	kbir	NOUN
ijtc-658	43	5	to	to	PART
ijtc-658	43	6	generate	generate	VERB
ijtc-658	43	7	income	income	NOUN
ijtc-658	43	8	from	from	ADP
ijtc-658	43	9	tax	tax	NOUN
ijtc-658	43	10	for	for	ADP
ijtc-658	43	11	the	the	DET
ijtc-658	43	12	state	state	NOUN
ijtc-658	43	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	43	14	critical	critical	ADJ
ijtc-658	43	15	examination	examination	NOUN
ijtc-658	43	16	of	of	ADP
ijtc-658	43	17	the	the	DET
ijtc-658	43	18	relationship	relationship	NOUN
ijtc-658	43	19	between	between	ADP
ijtc-658	43	20	land	land	NOUN
ijtc-658	43	21	taxation	taxation	NOUN
ijtc-658	43	22	and	and	CCONJ
ijtc-658	43	23	total	total	ADJ
ijtc-658	43	24	internal	internal	ADJ
ijtc-658	43	25	revenue	revenue	NOUN
ijtc-658	43	26	generated	generate	VERB
ijtc-658	43	27	in	in	ADP
ijtc-658	43	28	kano	kano	PROPN
ijtc-658	43	29	state	state	PROPN
ijtc-658	43	30	,	,	PUNCT
ijtc-658	43	31	nigeria	nigeria	PROPN
ijtc-658	43	32	orekan	orekan	VERB
ijtc-658	43	33	130|	130|	NUM
ijtc-658	43	34	ilomata	ilomata	PROPN
ijtc-658	43	35	international	international	ADJ
ijtc-658	43	36	journal	journal	NOUN
ijtc-658	43	37	of	of	ADP
ijtc-658	43	38	tax	tax	PROPN
ijtc-658	43	39	&	&	CCONJ
ijtc-658	43	40	accounting	accounting	NOUN
ijtc-658	43	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	43	42	by	by	ADP
ijtc-658	43	43	the	the	DET
ijtc-658	43	44	imposition	imposition	NOUN
ijtc-658	43	45	of	of	ADP
ijtc-658	43	46	levies	levy	NOUN
ijtc-658	43	47	and	and	CCONJ
ijtc-658	43	48	charges	charge	NOUN
ijtc-658	43	49	on	on	ADP
ijtc-658	43	50	total	total	ADJ
ijtc-658	43	51	income	income	NOUN
ijtc-658	43	52	of	of	ADP
ijtc-658	43	53	taxable	taxable	ADJ
ijtc-658	43	54	persons	person	NOUN
ijtc-658	43	55	,	,	PUNCT
ijtc-658	43	56	collection	collection	NOUN
ijtc-658	43	57	of	of	ADP
ijtc-658	43	58	taxes	taxis	NOUN
ijtc-658	43	59	and	and	CCONJ
ijtc-658	43	60	accounting	accounting	NOUN
ijtc-658	43	61	of	of	ADP
ijtc-658	43	62	tax	tax	NOUN
ijtc-658	43	63	revenue	revenue	NOUN
ijtc-658	43	64	among	among	ADP
ijtc-658	43	65	others	other	NOUN
ijtc-658	43	66	(	(	PUNCT
ijtc-658	43	67	ajala	ajala	NOUN
ijtc-658	43	68	&	&	CCONJ
ijtc-658	43	69	adegbie	adegbie	PROPN
ijtc-658	43	70	,	,	PUNCT
ijtc-658	43	71	2020	2020	NUM
ijtc-658	43	72	;	;	PUNCT
ijtc-658	43	73	stephen	stephen	PROPN
ijtc-658	43	74	,	,	PUNCT
ijtc-658	43	75	2018	2018	NUM
ijtc-658	43	76	)	)	PUNCT
ijtc-658	43	77	.	.	PUNCT
ijtc-658	44	1	kano	kano	PROPN
ijtc-658	44	2	state	state	PROPN
ijtc-658	44	3	the	the	DET
ijtc-658	44	4	board	board	NOUN
ijtc-658	44	5	of	of	ADP
ijtc-658	44	6	internal	internal	ADJ
ijtc-658	44	7	revenue	revenue	NOUN
ijtc-658	44	8	services	service	NOUN
ijtc-658	44	9	,	,	PUNCT
ijtc-658	44	10	disclosed	disclose	VERB
ijtc-658	44	11	that	that	SCONJ
ijtc-658	44	12	land	land	NOUN
ijtc-658	44	13	tax	tax	NOUN
ijtc-658	44	14	is	be	AUX
ijtc-658	44	15	a	a	DET
ijtc-658	44	16	vital	vital	ADJ
ijtc-658	44	17	means	mean	NOUN
ijtc-658	44	18	of	of	ADP
ijtc-658	44	19	resources	resource	NOUN
ijtc-658	44	20	(	(	PUNCT
ijtc-658	44	21	revenue	revenue	NOUN
ijtc-658	44	22	)	)	PUNCT
ijtc-658	44	23	for	for	ADP
ijtc-658	44	24	transitional	transitional	ADJ
ijtc-658	44	25	countries	country	NOUN
ijtc-658	44	26	and	and	CCONJ
ijtc-658	44	27	also	also	ADV
ijtc-658	44	28	stated	state	VERB
ijtc-658	44	29	that	that	SCONJ
ijtc-658	44	30	kano	kano	PROPN
ijtc-658	44	31	state	state	PROPN
ijtc-658	44	32	government	government	NOUN
ijtc-658	44	33	has	have	AUX
ijtc-658	44	34	realised	realise	VERB
ijtc-658	44	35	=	=	NOUN
ijtc-658	44	36	n=186billion	n=186billion	NOUN
ijtc-658	44	37	as	as	ADP
ijtc-658	44	38	internal	internal	ADJ
ijtc-658	44	39	generated	generate	VERB
ijtc-658	44	40	revenue	revenue	NOUN
ijtc-658	44	41	from	from	ADP
ijtc-658	44	42	january	january	PROPN
ijtc-658	44	43	2016	2016	NUM
ijtc-658	44	44	(	(	PUNCT
ijtc-658	44	45	cummings	cummings	PROPN
ijtc-658	44	46	et	et	PROPN
ijtc-658	44	47	al	al	PROPN
ijtc-658	44	48	.	.	PROPN
ijtc-658	44	49	,	,	PUNCT
ijtc-658	44	50	2015	2015	NUM
ijtc-658	44	51	)	)	PUNCT
ijtc-658	44	52	.	.	PUNCT
ijtc-658	45	1	in	in	ADP
ijtc-658	45	2	summary	summary	NOUN
ijtc-658	45	3	,	,	PUNCT
ijtc-658	45	4	this	this	DET
ijtc-658	45	5	study	study	NOUN
ijtc-658	45	6	is	be	AUX
ijtc-658	45	7	tailored	tailor	VERB
ijtc-658	45	8	to	to	PART
ijtc-658	45	9	assess	assess	VERB
ijtc-658	45	10	all	all	DET
ijtc-658	45	11	forms	form	NOUN
ijtc-658	45	12	of	of	ADP
ijtc-658	45	13	land	land	NOUN
ijtc-658	45	14	taxes	taxis	NOUN
ijtc-658	45	15	in	in	ADP
ijtc-658	45	16	kano	kano	PROPN
ijtc-658	45	17	states	state	NOUN
ijtc-658	45	18	in	in	ADP
ijtc-658	45	19	order	order	NOUN
ijtc-658	45	20	to	to	PART
ijtc-658	45	21	assess	assess	VERB
ijtc-658	45	22	the	the	DET
ijtc-658	45	23	relationship	relationship	NOUN
ijtc-658	45	24	that	that	PRON
ijtc-658	45	25	exist	exist	VERB
ijtc-658	45	26	between	between	ADP
ijtc-658	45	27	land	land	NOUN
ijtc-658	45	28	taxes	taxis	NOUN
ijtc-658	45	29	and	and	CCONJ
ijtc-658	45	30	revenue	revenue	NOUN
ijtc-658	45	31	generation	generation	NOUN
ijtc-658	45	32	and	and	CCONJ
ijtc-658	45	33	also	also	ADV
ijtc-658	45	34	the	the	DET
ijtc-658	45	35	proportion	proportion	NOUN
ijtc-658	45	36	these	these	DET
ijtc-658	45	37	taxes	taxis	NOUN
ijtc-658	45	38	constitute	constitute	VERB
ijtc-658	45	39	in	in	ADP
ijtc-658	45	40	the	the	DET
ijtc-658	45	41	total	total	ADJ
ijtc-658	45	42	revenue	revenue	NOUN
ijtc-658	45	43	generated	generate	VERB
ijtc-658	45	44	to	to	ADP
ijtc-658	45	45	the	the	DET
ijtc-658	45	46	government	government	NOUN
ijtc-658	45	47	.	.	PUNCT
ijtc-658	46	1	the	the	DET
ijtc-658	46	2	capability	capability	NOUN
ijtc-658	46	3	of	of	ADP
ijtc-658	46	4	land	land	NOUN
ijtc-658	46	5	taxes	taxis	NOUN
ijtc-658	46	6	as	as	ADP
ijtc-658	46	7	a	a	DET
ijtc-658	46	8	veritable	veritable	ADJ
ijtc-658	46	9	means	mean	NOUN
ijtc-658	46	10	of	of	ADP
ijtc-658	46	11	revenue	revenue	NOUN
ijtc-658	46	12	in	in	ADP
ijtc-658	46	13	the	the	DET
ijtc-658	46	14	study	study	NOUN
ijtc-658	46	15	area	area	NOUN
ijtc-658	46	16	shall	shall	AUX
ijtc-658	46	17	be	be	AUX
ijtc-658	46	18	brought	bring	VERB
ijtc-658	46	19	to	to	ADP
ijtc-658	46	20	the	the	DET
ijtc-658	46	21	public	public	ADJ
ijtc-658	46	22	and	and	CCONJ
ijtc-658	46	23	government	government	NOUN
ijtc-658	46	24	domain	domain	NOUN
ijtc-658	46	25	.	.	PUNCT
ijtc-658	47	1	1.1	1.1	NUM
ijtc-658	47	2	role	role	NOUN
ijtc-658	47	3	of	of	ADP
ijtc-658	47	4	taxation	taxation	NOUN
ijtc-658	47	5	land	land	NOUN
ijtc-658	47	6	taxation	taxation	NOUN
ijtc-658	47	7	has	have	VERB
ijtc-658	47	8	a	a	DET
ijtc-658	47	9	role	role	NOUN
ijtc-658	47	10	to	to	PART
ijtc-658	47	11	play	play	VERB
ijtc-658	47	12	in	in	ADP
ijtc-658	47	13	municipal	municipal	ADJ
ijtc-658	47	14	or	or	CCONJ
ijtc-658	47	15	state	state	NOUN
ijtc-658	47	16	effort	effort	NOUN
ijtc-658	47	17	in	in	ADP
ijtc-658	47	18	revenue	revenue	NOUN
ijtc-658	47	19	generation	generation	NOUN
ijtc-658	47	20	.	.	PUNCT
ijtc-658	48	1	it	it	PRON
ijtc-658	48	2	forms	form	VERB
ijtc-658	48	3	an	an	DET
ijtc-658	48	4	integral	integral	ADJ
ijtc-658	48	5	part	part	NOUN
ijtc-658	48	6	of	of	ADP
ijtc-658	48	7	financing	finance	VERB
ijtc-658	48	8	local	local	ADJ
ijtc-658	48	9	government	government	NOUN
ijtc-658	48	10	and	and	CCONJ
ijtc-658	48	11	a	a	DET
ijtc-658	48	12	form	form	NOUN
ijtc-658	48	13	of	of	ADP
ijtc-658	48	14	tool	tool	NOUN
ijtc-658	48	15	for	for	ADP
ijtc-658	48	16	decentralization	decentralization	NOUN
ijtc-658	48	17	.	.	PUNCT
ijtc-658	49	1	decentralisation	decentralisation	NOUN
ijtc-658	49	2	has	have	AUX
ijtc-658	49	3	become	become	VERB
ijtc-658	49	4	an	an	DET
ijtc-658	49	5	important	important	ADJ
ijtc-658	49	6	theme	theme	NOUN
ijtc-658	49	7	in	in	ADP
ijtc-658	49	8	costa	costa	PROPN
ijtc-658	49	9	rica	rica	PROPN
ijtc-658	49	10	and	and	CCONJ
ijtc-658	49	11	throughout	throughout	ADP
ijtc-658	49	12	latin	latin	PROPN
ijtc-658	49	13	america	america	PROPN
ijtc-658	49	14	.	.	PUNCT
ijtc-658	50	1	this	this	PRON
ijtc-658	50	2	inferred	infer	VERB
ijtc-658	50	3	that	that	SCONJ
ijtc-658	50	4	municipals	municipal	NOUN
ijtc-658	50	5	and	and	CCONJ
ijtc-658	50	6	local	local	ADJ
ijtc-658	50	7	government	government	NOUN
ijtc-658	50	8	has	have	VERB
ijtc-658	50	9	more	more	ADJ
ijtc-658	50	10	powers	power	NOUN
ijtc-658	50	11	to	to	PART
ijtc-658	50	12	finance	finance	VERB
ijtc-658	50	13	infrastructure	infrastructure	NOUN
ijtc-658	50	14	with	with	ADP
ijtc-658	50	15	more	more	ADJ
ijtc-658	50	16	fiscal	fiscal	ADJ
ijtc-658	50	17	responsibilities	responsibility	NOUN
ijtc-658	50	18	.	.	PUNCT
ijtc-658	51	1	in	in	ADP
ijtc-658	51	2	early	early	ADJ
ijtc-658	51	3	2005	2005	NUM
ijtc-658	51	4	;	;	PUNCT
ijtc-658	51	5	nearly	nearly	ADV
ijtc-658	51	6	76	76	NUM
ijtc-658	51	7	%	%	NOUN
ijtc-658	51	8	of	of	ADP
ijtc-658	51	9	locally	locally	ADV
ijtc-658	51	10	generated	generate	VERB
ijtc-658	51	11	revenue	revenue	NOUN
ijtc-658	51	12	in	in	ADP
ijtc-658	51	13	cities	city	NOUN
ijtc-658	51	14	and	and	CCONJ
ijtc-658	51	15	towns	town	NOUN
ijtc-658	51	16	in	in	ADP
ijtc-658	51	17	massachusetts	massachusetts	PROPN
ijtc-658	51	18	came	come	VERB
ijtc-658	51	19	from	from	ADP
ijtc-658	51	20	property	property	NOUN
ijtc-658	51	21	taxes	taxis	NOUN
ijtc-658	51	22	.	.	PUNCT
ijtc-658	52	1	public	public	ADJ
ijtc-658	52	2	works	work	NOUN
ijtc-658	52	3	of	of	ADP
ijtc-658	52	4	a	a	DET
ijtc-658	52	5	country	country	NOUN
ijtc-658	52	6	that	that	PRON
ijtc-658	52	7	are	be	AUX
ijtc-658	52	8	traditionally	traditionally	ADV
ijtc-658	52	9	and	and	CCONJ
ijtc-658	52	10	fundamental	fundamental	ADJ
ijtc-658	52	11	to	to	ADP
ijtc-658	52	12	the	the	DET
ijtc-658	52	13	sustenance	sustenance	NOUN
ijtc-658	52	14	of	of	ADP
ijtc-658	52	15	a	a	DET
ijtc-658	52	16	community	community	NOUN
ijtc-658	52	17	include	include	VERB
ijtc-658	52	18	,	,	PUNCT
ijtc-658	52	19	{	{	PUNCT
ijtc-658	52	20	a.	a.	NOUN
ijtc-658	52	21	)	)	PUNCT
ijtc-658	52	22	transportation	transportation	NOUN
ijtc-658	52	23	,	,	PUNCT
ijtc-658	52	24	such	such	ADJ
ijtc-658	52	25	as	as	ADP
ijtc-658	52	26	highway	highway	NOUN
ijtc-658	52	27	and	and	CCONJ
ijtc-658	52	28	road	road	NOUN
ijtc-658	52	29	system	system	NOUN
ijtc-658	52	30	,	,	PUNCT
ijtc-658	52	31	railway	railway	NOUN
ijtc-658	52	32	,	,	PUNCT
ijtc-658	52	33	airline	airline	NOUN
ijtc-658	52	34	system	system	NOUN
ijtc-658	52	35	and	and	CCONJ
ijtc-658	52	36	ports	port	NOUN
ijtc-658	52	37	(	(	PUNCT
ijtc-658	52	38	b.	b.	NOUN
ijtc-658	52	39	)	)	PUNCT
ijtc-658	52	40	communication	communication	NOUN
ijtc-658	52	41	system	system	NOUN
ijtc-658	52	42	such	such	ADJ
ijtc-658	52	43	as	as	ADP
ijtc-658	52	44	telephone	telephone	NOUN
ijtc-658	52	45	network	network	NOUN
ijtc-658	52	46	and	and	CCONJ
ijtc-658	52	47	postal	postal	ADJ
ijtc-658	52	48	services	service	NOUN
ijtc-658	52	49	(	(	PUNCT
ijtc-658	52	50	c.	c.	NOUN
ijtc-658	52	51	)	)	PUNCT
ijtc-658	52	52	governance	governance	NOUN
ijtc-658	52	53	systems	system	NOUN
ijtc-658	52	54	,	,	PUNCT
ijtc-658	52	55	such	such	ADJ
ijtc-658	52	56	as	as	ADP
ijtc-658	52	57	court	court	NOUN
ijtc-658	52	58	system	system	NOUN
ijtc-658	52	59	and	and	CCONJ
ijtc-658	52	60	d.	d.	NOUN
ijtc-658	52	61	)	)	PUNCT
ijtc-658	52	62	basic	basic	ADJ
ijtc-658	52	63	public	public	ADJ
ijtc-658	52	64	services	service	NOUN
ijtc-658	52	65	and	and	CCONJ
ijtc-658	52	66	facilities	facility	NOUN
ijtc-658	52	67	such	such	ADJ
ijtc-658	52	68	as	as	ADP
ijtc-658	52	69	schools	school	NOUN
ijtc-658	52	70	,	,	PUNCT
ijtc-658	52	71	sewages	sewage	NOUN
ijtc-658	52	72	and	and	CCONJ
ijtc-658	52	73	water	water	NOUN
ijtc-658	52	74	system	system	NOUN
ijtc-658	52	75	(	(	PUNCT
ijtc-658	52	76	frischmann	frischmann	NOUN
ijtc-658	52	77	,	,	PUNCT
ijtc-658	52	78	2007	2007	NUM
ijtc-658	52	79	)	)	PUNCT
ijtc-658	52	80	.	.	PUNCT
ijtc-658	53	1	government	government	NOUN
ijtc-658	53	2	has	have	AUX
ijtc-658	53	3	been	be	AUX
ijtc-658	53	4	playing	play	VERB
ijtc-658	53	5	a	a	DET
ijtc-658	53	6	continuous	continuous	ADJ
ijtc-658	53	7	role	role	NOUN
ijtc-658	53	8	in	in	ADP
ijtc-658	53	9	the	the	DET
ijtc-658	53	10	provision	provision	NOUN
ijtc-658	53	11	of	of	ADP
ijtc-658	53	12	infrastructures	infrastructure	NOUN
ijtc-658	53	13	.	.	PUNCT
ijtc-658	54	1	these	these	DET
ijtc-658	54	2	infrastructures	infrastructure	NOUN
ijtc-658	54	3	need	need	VERB
ijtc-658	54	4	continuous	continuous	ADJ
ijtc-658	54	5	maintenance	maintenance	NOUN
ijtc-658	54	6	and	and	CCONJ
ijtc-658	54	7	proper	proper	ADJ
ijtc-658	54	8	management	management	NOUN
ijtc-658	54	9	for	for	ADP
ijtc-658	54	10	durability	durability	NOUN
ijtc-658	54	11	,	,	PUNCT
ijtc-658	54	12	taxation	taxation	NOUN
ijtc-658	54	13	has	have	AUX
ijtc-658	54	14	continually	continually	ADV
ijtc-658	54	15	played	play	VERB
ijtc-658	54	16	a	a	DET
ijtc-658	54	17	key	key	ADJ
ijtc-658	54	18	role	role	NOUN
ijtc-658	54	19	in	in	ADP
ijtc-658	54	20	this	this	PRON
ijtc-658	54	21	.	.	PUNCT
ijtc-658	55	1	we	we	PRON
ijtc-658	55	2	pay	pay	VERB
ijtc-658	55	3	tolls	toll	NOUN
ijtc-658	55	4	to	to	PART
ijtc-658	55	5	access	access	NOUN
ijtc-658	55	6	highways	highway	NOUN
ijtc-658	55	7	,	,	PUNCT
ijtc-658	55	8	pay	pay	VERB
ijtc-658	55	9	neighbourhood	neighbourhood	NOUN
ijtc-658	55	10	/	/	SYM
ijtc-658	55	11	betterment	betterment	NOUN
ijtc-658	55	12	fees	fee	NOUN
ijtc-658	55	13	for	for	ADP
ijtc-658	55	14	maintenance	maintenance	NOUN
ijtc-658	55	15	of	of	ADP
ijtc-658	55	16	access	access	NOUN
ijtc-658	55	17	roads	road	NOUN
ijtc-658	55	18	,	,	PUNCT
ijtc-658	55	19	income	income	NOUN
ijtc-658	55	20	tax	tax	NOUN
ijtc-658	55	21	,	,	PUNCT
ijtc-658	55	22	company	company	NOUN
ijtc-658	55	23	profit	profit	NOUN
ijtc-658	55	24	tax	tax	NOUN
ijtc-658	55	25	and	and	CCONJ
ijtc-658	55	26	other	other	ADJ
ijtc-658	55	27	corporate	corporate	ADJ
ijtc-658	55	28	taxes	taxis	NOUN
ijtc-658	55	29	to	to	PART
ijtc-658	55	30	facilitate	facilitate	VERB
ijtc-658	55	31	the	the	DET
ijtc-658	55	32	growth	growth	NOUN
ijtc-658	55	33	and	and	CCONJ
ijtc-658	55	34	maintenance	maintenance	NOUN
ijtc-658	55	35	of	of	ADP
ijtc-658	55	36	these	these	DET
ijtc-658	55	37	basic	basic	ADJ
ijtc-658	55	38	infrastructures	infrastructure	NOUN
ijtc-658	55	39	.	.	PUNCT
ijtc-658	56	1	state	state	NOUN
ijtc-658	56	2	for	for	ADP
ijtc-658	56	3	a	a	DET
ijtc-658	56	4	period	period	NOUN
ijtc-658	56	5	of	of	ADP
ijtc-658	56	6	years	year	NOUN
ijtc-658	56	7	have	have	AUX
ijtc-658	56	8	put	put	VERB
ijtc-658	56	9	in	in	ADP
ijtc-658	56	10	place	place	NOUN
ijtc-658	56	11	series	series	NOUN
ijtc-658	56	12	of	of	ADP
ijtc-658	56	13	means	mean	NOUN
ijtc-658	56	14	to	to	PART
ijtc-658	56	15	generate	generate	VERB
ijtc-658	56	16	income	income	NOUN
ijtc-658	56	17	in	in	ADP
ijtc-658	56	18	other	other	ADJ
ijtc-658	56	19	to	to	PART
ijtc-658	56	20	meet	meet	VERB
ijtc-658	56	21	the	the	DET
ijtc-658	56	22	needs	need	NOUN
ijtc-658	56	23	of	of	ADP
ijtc-658	56	24	their	their	PRON
ijtc-658	56	25	people	people	NOUN
ijtc-658	56	26	and	and	CCONJ
ijtc-658	56	27	these	these	PRON
ijtc-658	56	28	are	be	AUX
ijtc-658	56	29	majorly	majorly	ADV
ijtc-658	56	30	in	in	ADP
ijtc-658	56	31	three	three	NUM
ijtc-658	56	32	areas	area	NOUN
ijtc-658	56	33	;	;	PUNCT
ijtc-658	56	34	taxation	taxation	NOUN
ijtc-658	56	35	revenue	revenue	NOUN
ijtc-658	56	36	,	,	PUNCT
ijtc-658	56	37	sales	sale	NOUN
ijtc-658	56	38	of	of	ADP
ijtc-658	56	39	goods	good	NOUN
ijtc-658	56	40	and	and	CCONJ
ijtc-658	56	41	services	service	NOUN
ijtc-658	56	42	and	and	CCONJ
ijtc-658	56	43	grants	grant	NOUN
ijtc-658	56	44	and	and	CCONJ
ijtc-658	56	45	subsides	subside	NOUN
ijtc-658	56	46	.	.	PUNCT
ijtc-658	57	1	evidence	evidence	NOUN
ijtc-658	57	2	has	have	AUX
ijtc-658	57	3	shown	show	VERB
ijtc-658	57	4	that	that	SCONJ
ijtc-658	57	5	in	in	ADP
ijtc-658	57	6	africa	africa	PROPN
ijtc-658	57	7	,	,	PUNCT
ijtc-658	57	8	deficiency	deficiency	NOUN
ijtc-658	57	9	in	in	ADP
ijtc-658	57	10	infrastructure	infrastructure	NOUN
ijtc-658	57	11	and	and	CCONJ
ijtc-658	57	12	basic	basic	ADJ
ijtc-658	57	13	amenities	amenity	NOUN
ijtc-658	57	14	and	and	CCONJ
ijtc-658	57	15	this	this	PRON
ijtc-658	57	16	inhibits	inhibit	VERB
ijtc-658	57	17	their	their	PRON
ijtc-658	57	18	progress	progress	NOUN
ijtc-658	57	19	in	in	ADP
ijtc-658	57	20	the	the	DET
ijtc-658	57	21	continent	continent	NOUN
ijtc-658	57	22	.	.	PUNCT
ijtc-658	58	1	this	this	PRON
ijtc-658	58	2	has	have	AUX
ijtc-658	58	3	resorted	resort	VERB
ijtc-658	58	4	to	to	PART
ijtc-658	58	5	increase	increase	VERB
ijtc-658	58	6	in	in	ADP
ijtc-658	58	7	poverty	poverty	NOUN
ijtc-658	58	8	rate	rate	NOUN
ijtc-658	58	9	and	and	CCONJ
ijtc-658	58	10	poor	poor	ADJ
ijtc-658	58	11	health	health	NOUN
ijtc-658	58	12	facilities	facility	NOUN
ijtc-658	58	13	(	(	PUNCT
ijtc-658	58	14	okorie	okorie	PROPN
ijtc-658	58	15	&	&	CCONJ
ijtc-658	58	16	lin	lin	PROPN
ijtc-658	58	17	,	,	PUNCT
ijtc-658	58	18	2022	2022	NUM
ijtc-658	58	19	)	)	PUNCT
ijtc-658	58	20	.	.	PUNCT
ijtc-658	59	1	most	most	ADJ
ijtc-658	59	2	developing	develop	VERB
ijtc-658	59	3	countries	country	NOUN
ijtc-658	59	4	are	be	AUX
ijtc-658	59	5	still	still	ADV
ijtc-658	59	6	behind	behind	ADP
ijtc-658	59	7	the	the	DET
ijtc-658	59	8	developed	develop	VERB
ijtc-658	59	9	countries	country	NOUN
ijtc-658	59	10	(	(	PUNCT
ijtc-658	59	11	castro	castro	PROPN
ijtc-658	59	12	et	et	PROPN
ijtc-658	59	13	al	al	PROPN
ijtc-658	59	14	.	.	PROPN
ijtc-658	59	15	,	,	PUNCT
ijtc-658	59	16	2022	2022	NUM
ijtc-658	59	17	)	)	PUNCT
ijtc-658	59	18	.	.	PUNCT
ijtc-658	60	1	in	in	ADP
ijtc-658	60	2	addition	addition	NOUN
ijtc-658	60	3	,	,	PUNCT
ijtc-658	60	4	884	884	NUM
ijtc-658	60	5	million	million	NUM
ijtc-658	60	6	people	people	NOUN
ijtc-658	60	7	do	do	AUX
ijtc-658	60	8	not	not	PART
ijtc-658	60	9	have	have	VERB
ijtc-658	60	10	access	access	NOUN
ijtc-658	60	11	to	to	ADP
ijtc-658	60	12	good	good	ADJ
ijtc-658	60	13	drinking	drinking	NOUN
ijtc-658	60	14	water	water	NOUN
ijtc-658	60	15	and	and	CCONJ
ijtc-658	60	16	2.6	2.6	NUM
ijtc-658	60	17	billion	billion	NUM
ijtc-658	60	18	people	people	NOUN
ijtc-658	60	19	lack	lack	VERB
ijtc-658	60	20	access	access	NOUN
ijtc-658	60	21	to	to	ADP
ijtc-658	60	22	the	the	DET
ijtc-658	60	23	main	main	ADJ
ijtc-658	60	24	sensations	sensation	NOUN
ijtc-658	60	25	.	.	PUNCT
ijtc-658	61	1	in	in	ADP
ijtc-658	61	2	view	view	NOUN
ijtc-658	61	3	of	of	ADP
ijtc-658	61	4	this	this	PRON
ijtc-658	61	5	,	,	PUNCT
ijtc-658	61	6	revenue	revenue	NOUN
ijtc-658	61	7	mobilisation	mobilisation	NOUN
ijtc-658	61	8	in	in	ADP
ijtc-658	61	9	developing	develop	VERB
ijtc-658	61	10	country	country	NOUN
ijtc-658	61	11	is	be	AUX
ijtc-658	61	12	expected	expect	VERB
ijtc-658	61	13	to	to	PART
ijtc-658	61	14	be	be	AUX
ijtc-658	61	15	a	a	DET
ijtc-658	61	16	necessity	necessity	NOUN
ijtc-658	61	17	for	for	ADP
ijtc-658	61	18	the	the	DET
ijtc-658	61	19	actualisation	actualisation	NOUN
ijtc-658	61	20	of	of	ADP
ijtc-658	61	21	sufficient	sufficient	ADJ
ijtc-658	61	22	finance	finance	NOUN
ijtc-658	61	23	(	(	PUNCT
ijtc-658	61	24	ogwumike	ogwumike	PROPN
ijtc-658	61	25	&	&	CCONJ
ijtc-658	61	26	ozughalu	ozughalu	ADJ
ijtc-658	61	27	,	,	PUNCT
ijtc-658	61	28	2018	2018	NUM
ijtc-658	61	29	)	)	PUNCT
ijtc-658	61	30	.	.	PUNCT
ijtc-658	62	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	62	2	critical	critical	ADJ
ijtc-658	62	3	examination	examination	NOUN
ijtc-658	62	4	of	of	ADP
ijtc-658	62	5	the	the	DET
ijtc-658	62	6	relationship	relationship	NOUN
ijtc-658	62	7	between	between	ADP
ijtc-658	62	8	land	land	NOUN
ijtc-658	62	9	taxation	taxation	NOUN
ijtc-658	62	10	and	and	CCONJ
ijtc-658	62	11	total	total	ADJ
ijtc-658	62	12	internal	internal	ADJ
ijtc-658	62	13	revenue	revenue	NOUN
ijtc-658	62	14	generated	generate	VERB
ijtc-658	62	15	in	in	ADP
ijtc-658	62	16	kano	kano	PROPN
ijtc-658	62	17	state	state	PROPN
ijtc-658	62	18	,	,	PUNCT
ijtc-658	62	19	nigeria	nigeria	PROPN
ijtc-658	62	20	orekan	orekan	ADJ
ijtc-658	62	21	131|	131|	NUM
ijtc-658	62	22	ilomata	ilomata	NOUN
ijtc-658	62	23	international	international	ADJ
ijtc-658	62	24	journal	journal	NOUN
ijtc-658	62	25	of	of	ADP
ijtc-658	62	26	tax	tax	PROPN
ijtc-658	62	27	&	&	CCONJ
ijtc-658	62	28	accounting	accounting	NOUN
ijtc-658	62	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	62	30	in	in	ADP
ijtc-658	62	31	nigeria	nigeria	PROPN
ijtc-658	62	32	for	for	ADP
ijtc-658	62	33	example	example	NOUN
ijtc-658	62	34	,	,	PUNCT
ijtc-658	62	35	the	the	DET
ijtc-658	62	36	government	government	NOUN
ijtc-658	62	37	has	have	AUX
ijtc-658	62	38	depended	depend	VERB
ijtc-658	62	39	on	on	ADP
ijtc-658	62	40	agriculture	agriculture	NOUN
ijtc-658	62	41	until	until	ADP
ijtc-658	62	42	the	the	DET
ijtc-658	62	43	discovery	discovery	NOUN
ijtc-658	62	44	of	of	ADP
ijtc-658	62	45	oil	oil	NOUN
ijtc-658	62	46	.	.	PUNCT
ijtc-658	63	1	nigeria	nigeria	PROPN
ijtc-658	63	2	was	be	AUX
ijtc-658	63	3	primarily	primarily	ADV
ijtc-658	63	4	an	an	DET
ijtc-658	63	5	agricultural	agricultural	ADJ
ijtc-658	63	6	economy	economy	NOUN
ijtc-658	63	7	whose	whose	DET
ijtc-658	63	8	main	main	ADJ
ijtc-658	63	9	source	source	NOUN
ijtc-658	63	10	of	of	ADP
ijtc-658	63	11	revenue	revenue	NOUN
ijtc-658	63	12	is	be	AUX
ijtc-658	63	13	in	in	ADP
ijtc-658	63	14	agriculture	agriculture	NOUN
ijtc-658	63	15	but	but	CCONJ
ijtc-658	63	16	as	as	ADP
ijtc-658	63	17	a	a	DET
ijtc-658	63	18	result	result	NOUN
ijtc-658	63	19	of	of	ADP
ijtc-658	63	20	fluctuation	fluctuation	NOUN
ijtc-658	63	21	in	in	ADP
ijtc-658	63	22	oil	oil	NOUN
ijtc-658	63	23	prices	price	NOUN
ijtc-658	63	24	,	,	PUNCT
ijtc-658	63	25	globalisation	globalisation	NOUN
ijtc-658	63	26	and	and	CCONJ
ijtc-658	63	27	factors	factor	NOUN
ijtc-658	63	28	of	of	ADP
ijtc-658	63	29	demand	demand	NOUN
ijtc-658	63	30	and	and	CCONJ
ijtc-658	63	31	supply	supply	NOUN
ijtc-658	63	32	of	of	ADP
ijtc-658	63	33	oil	oil	NOUN
ijtc-658	63	34	,	,	PUNCT
ijtc-658	63	35	the	the	DET
ijtc-658	63	36	nigerian	nigerian	ADJ
ijtc-658	63	37	government	government	NOUN
ijtc-658	63	38	has	have	AUX
ijtc-658	63	39	been	be	AUX
ijtc-658	63	40	compelled	compel	VERB
ijtc-658	63	41	to	to	PART
ijtc-658	63	42	find	find	VERB
ijtc-658	63	43	other	other	ADJ
ijtc-658	63	44	means	mean	NOUN
ijtc-658	63	45	of	of	ADP
ijtc-658	63	46	revenue	revenue	NOUN
ijtc-658	63	47	and	and	CCONJ
ijtc-658	63	48	one	one	NUM
ijtc-658	63	49	of	of	ADP
ijtc-658	63	50	these	these	DET
ijtc-658	63	51	sources	source	NOUN
ijtc-658	63	52	is	be	AUX
ijtc-658	63	53	taxation	taxation	NOUN
ijtc-658	63	54	(	(	PUNCT
ijtc-658	63	55	anyaduba	anyaduba	PROPN
ijtc-658	63	56	&	&	CCONJ
ijtc-658	63	57	aronmwan	aronmwan	PROPN
ijtc-658	63	58	,	,	PUNCT
ijtc-658	63	59	2015	2015	NUM
ijtc-658	63	60	)	)	PUNCT
ijtc-658	63	61	.	.	PUNCT
ijtc-658	64	1	on	on	ADP
ijtc-658	64	2	the	the	DET
ijtc-658	64	3	contrary	contrary	NOUN
ijtc-658	64	4	,	,	PUNCT
ijtc-658	64	5	despite	despite	SCONJ
ijtc-658	64	6	the	the	DET
ijtc-658	64	7	income	income	NOUN
ijtc-658	64	8	realised	realise	VERB
ijtc-658	64	9	by	by	ADP
ijtc-658	64	10	government	government	NOUN
ijtc-658	64	11	through	through	ADP
ijtc-658	64	12	tax	tax	NOUN
ijtc-658	64	13	revenue	revenue	NOUN
ijtc-658	64	14	,	,	PUNCT
ijtc-658	64	15	development	development	NOUN
ijtc-658	64	16	in	in	ADP
ijtc-658	64	17	nigeria	nigeria	PROPN
ijtc-658	64	18	seems	seem	VERB
ijtc-658	64	19	impossible	impossible	ADJ
ijtc-658	64	20	due	due	ADJ
ijtc-658	64	21	to	to	ADP
ijtc-658	64	22	continuous	continuous	ADJ
ijtc-658	64	23	high	high	ADJ
ijtc-658	64	24	rate	rate	NOUN
ijtc-658	64	25	of	of	ADP
ijtc-658	64	26	poverty	poverty	NOUN
ijtc-658	64	27	,	,	PUNCT
ijtc-658	64	28	unemployment	unemployment	NOUN
ijtc-658	64	29	,	,	PUNCT
ijtc-658	64	30	low	low	ADJ
ijtc-658	64	31	standard	standard	NOUN
ijtc-658	64	32	of	of	ADP
ijtc-658	64	33	living	living	NOUN
ijtc-658	64	34	and	and	CCONJ
ijtc-658	64	35	poor	poor	ADJ
ijtc-658	64	36	infrastructure	infrastructure	NOUN
ijtc-658	64	37	facilities	facility	NOUN
ijtc-658	64	38	still	still	ADV
ijtc-658	64	39	exists	exist	VERB
ijtc-658	64	40	at	at	ADP
ijtc-658	64	41	a	a	DET
ijtc-658	64	42	high	high	ADJ
ijtc-658	64	43	rate	rate	NOUN
ijtc-658	64	44	in	in	ADP
ijtc-658	64	45	nigeria	nigeria	PROPN
ijtc-658	64	46	(	(	PUNCT
ijtc-658	64	47	nwite	nwite	NOUN
ijtc-658	64	48	,	,	PUNCT
ijtc-658	64	49	2015	2015	NUM
ijtc-658	64	50	)	)	PUNCT
ijtc-658	64	51	.	.	PUNCT
ijtc-658	65	1	similarly	similarly	ADV
ijtc-658	65	2	,	,	PUNCT
ijtc-658	65	3	the	the	DET
ijtc-658	65	4	world	world	PROPN
ijtc-658	65	5	bank	bank	PROPN
ijtc-658	65	6	reports	report	VERB
ijtc-658	65	7	nigeria	nigeria	PROPN
ijtc-658	65	8	’s	’s	PROPN
ijtc-658	65	9	infrastructure	infrastructure	PROPN
ijtc-658	65	10	rank	rank	PROPN
ijtc-658	65	11	’s	’s	PART
ijtc-658	65	12	appears	appear	VERB
ijtc-658	65	13	to	to	PART
ijtc-658	65	14	be	be	AUX
ijtc-658	65	15	low	low	ADJ
ijtc-658	65	16	in	in	ADP
ijtc-658	65	17	terms	term	NOUN
ijtc-658	65	18	of	of	ADP
ijtc-658	65	19	the	the	DET
ijtc-658	65	20	standard	standard	NOUN
ijtc-658	65	21	when	when	SCONJ
ijtc-658	65	22	compared	compare	VERB
ijtc-658	65	23	with	with	ADP
ijtc-658	65	24	the	the	DET
ijtc-658	65	25	other	other	ADJ
ijtc-658	65	26	parts	part	NOUN
ijtc-658	65	27	of	of	ADP
ijtc-658	65	28	the	the	DET
ijtc-658	65	29	world	world	NOUN
ijtc-658	65	30	(	(	PUNCT
ijtc-658	65	31	world	world	PROPN
ijtc-658	65	32	bank	bank	PROPN
ijtc-658	65	33	,	,	PUNCT
ijtc-658	65	34	2022	2022	NUM
ijtc-658	65	35	)	)	PUNCT
ijtc-658	65	36	.	.	PUNCT
ijtc-658	66	1	the	the	DET
ijtc-658	66	2	inadequate	inadequate	ADJ
ijtc-658	66	3	infrastructure	infrastructure	NOUN
ijtc-658	66	4	in	in	ADP
ijtc-658	66	5	nigeria	nigeria	PROPN
ijtc-658	66	6	as	as	SCONJ
ijtc-658	66	7	listed	list	VERB
ijtc-658	66	8	are	be	AUX
ijtc-658	66	9	the	the	DET
ijtc-658	66	10	pipe	pipe	NOUN
ijtc-658	66	11	borne	borne	NOUN
ijtc-658	66	12	or	or	CCONJ
ijtc-658	66	13	portable	portable	ADJ
ijtc-658	66	14	drinking	drinking	NOUN
ijtc-658	66	15	water	water	NOUN
ijtc-658	66	16	,	,	PUNCT
ijtc-658	66	17	the	the	DET
ijtc-658	66	18	road	road	NOUN
ijtc-658	66	19	system	system	NOUN
ijtc-658	66	20	,	,	PUNCT
ijtc-658	66	21	waste	waste	NOUN
ijtc-658	66	22	management	management	NOUN
ijtc-658	66	23	and	and	CCONJ
ijtc-658	66	24	the	the	DET
ijtc-658	66	25	delivery	delivery	NOUN
ijtc-658	66	26	of	of	ADP
ijtc-658	66	27	electricity	electricity	NOUN
ijtc-658	66	28	.	.	PUNCT
ijtc-658	67	1	the	the	DET
ijtc-658	67	2	federal	federal	PROPN
ijtc-658	67	3	revenue	revenue	PROPN
ijtc-658	67	4	board	board	PROPN
ijtc-658	67	5	,	,	PUNCT
ijtc-658	67	6	washington	washington	PROPN
ijtc-658	67	7	dc	dc	PROPN
ijtc-658	67	8	also	also	ADV
ijtc-658	67	9	revealed	reveal	VERB
ijtc-658	67	10	that	that	SCONJ
ijtc-658	67	11	;	;	PUNCT
ijtc-658	67	12	the	the	DET
ijtc-658	67	13	kemp	kemp	PROPN
ijtc-658	67	14	commission	commission	PROPN
ijtc-658	67	15	opined	opine	VERB
ijtc-658	67	16	that	that	SCONJ
ijtc-658	67	17	its	its	PRON
ijtc-658	67	18	general	general	ADJ
ijtc-658	67	19	overview	overview	NOUN
ijtc-658	67	20	on	on	ADP
ijtc-658	67	21	the	the	DET
ijtc-658	67	22	principle	principle	NOUN
ijtc-658	67	23	of	of	ADP
ijtc-658	67	24	tax	tax	NOUN
ijtc-658	67	25	reform	reform	NOUN
ijtc-658	67	26	would	would	AUX
ijtc-658	67	27	almost	almost	ADV
ijtc-658	67	28	double	double	VERB
ijtc-658	67	29	u.s	u.s	PROPN
ijtc-658	67	30	economic	economic	ADJ
ijtc-658	67	31	growth	growth	NOUN
ijtc-658	67	32	rates	rate	NOUN
ijtc-658	67	33	over	over	ADP
ijtc-658	67	34	the	the	DET
ijtc-658	67	35	next	next	ADJ
ijtc-658	67	36	five	five	NUM
ijtc-658	67	37	to	to	PART
ijtc-658	67	38	ten	ten	NUM
ijtc-658	67	39	years	year	NOUN
ijtc-658	67	40	(	(	PUNCT
ijtc-658	67	41	kemp	kemp	PROPN
ijtc-658	67	42	commission	commission	PROPN
ijtc-658	67	43	,	,	PUNCT
ijtc-658	67	44	1996	1996	NUM
ijtc-658	67	45	)	)	PUNCT
ijtc-658	67	46	.	.	PUNCT
ijtc-658	68	1	to	to	PART
ijtc-658	68	2	buttress	buttress	VERB
ijtc-658	68	3	all	all	PRON
ijtc-658	68	4	of	of	ADP
ijtc-658	68	5	these	these	PRON
ijtc-658	68	6	,	,	PUNCT
ijtc-658	68	7	an	an	DET
ijtc-658	68	8	efficient	efficient	ADJ
ijtc-658	68	9	and	and	CCONJ
ijtc-658	68	10	effective	effective	ADJ
ijtc-658	68	11	tax	tax	NOUN
ijtc-658	68	12	reforms	reform	NOUN
ijtc-658	68	13	in	in	ADP
ijtc-658	68	14	any	any	DET
ijtc-658	68	15	country	country	NOUN
ijtc-658	68	16	will	will	AUX
ijtc-658	68	17	go	go	VERB
ijtc-658	68	18	a	a	DET
ijtc-658	68	19	long	long	ADJ
ijtc-658	68	20	way	way	NOUN
ijtc-658	68	21	.	.	PUNCT
ijtc-658	69	1	if	if	SCONJ
ijtc-658	69	2	tax	tax	NOUN
ijtc-658	69	3	laws	law	NOUN
ijtc-658	69	4	and	and	CCONJ
ijtc-658	69	5	policies	policy	NOUN
ijtc-658	69	6	are	be	AUX
ijtc-658	69	7	reformed	reform	VERB
ijtc-658	69	8	,	,	PUNCT
ijtc-658	69	9	it	it	PRON
ijtc-658	69	10	will	will	AUX
ijtc-658	69	11	provide	provide	VERB
ijtc-658	69	12	a	a	DET
ijtc-658	69	13	basis	basis	NOUN
ijtc-658	69	14	for	for	ADP
ijtc-658	69	15	effective	effective	ADJ
ijtc-658	69	16	state	state	NOUN
ijtc-658	69	17	action	action	NOUN
ijtc-658	69	18	that	that	PRON
ijtc-658	69	19	will	will	AUX
ijtc-658	69	20	lift	lift	VERB
ijtc-658	69	21	society	society	NOUN
ijtc-658	69	22	from	from	ADP
ijtc-658	69	23	underdevelopment	underdevelopment	NOUN
ijtc-658	69	24	,	,	PUNCT
ijtc-658	69	25	standard	standard	NOUN
ijtc-658	69	26	of	of	ADP
ijtc-658	69	27	living	living	NOUN
ijtc-658	69	28	will	will	AUX
ijtc-658	69	29	be	be	AUX
ijtc-658	69	30	raised	raise	VERB
ijtc-658	69	31	and	and	CCONJ
ijtc-658	69	32	necessary	necessary	ADJ
ijtc-658	69	33	facilities	facility	NOUN
ijtc-658	69	34	for	for	ADP
ijtc-658	69	35	the	the	DET
ijtc-658	69	36	achievement	achievement	NOUN
ijtc-658	69	37	of	of	ADP
ijtc-658	69	38	developmental	developmental	ADJ
ijtc-658	69	39	goals	goal	NOUN
ijtc-658	69	40	.	.	PUNCT
ijtc-658	70	1	tax	tax	NOUN
ijtc-658	70	2	has	have	VERB
ijtc-658	70	3	effect	effect	NOUN
ijtc-658	70	4	upon	upon	SCONJ
ijtc-658	70	5	the	the	DET
ijtc-658	70	6	growth	growth	NOUN
ijtc-658	70	7	rate	rate	NOUN
ijtc-658	70	8	of	of	ADP
ijtc-658	70	9	output	output	NOUN
ijtc-658	70	10	.	.	PUNCT
ijtc-658	71	1	the	the	DET
ijtc-658	71	2	impact	impact	NOUN
ijtc-658	71	3	of	of	ADP
ijtc-658	71	4	tax	tax	NOUN
ijtc-658	71	5	on	on	ADP
ijtc-658	71	6	the	the	DET
ijtc-658	71	7	output	output	NOUN
ijtc-658	71	8	rate	rate	NOUN
ijtc-658	71	9	of	of	ADP
ijtc-658	71	10	growth	growth	NOUN
ijtc-658	71	11	is	be	AUX
ijtc-658	71	12	considered	consider	VERB
ijtc-658	71	13	based	base	VERB
ijtc-658	71	14	on	on	ADP
ijtc-658	71	15	two	two	NUM
ijtc-658	71	16	separate	separate	ADJ
ijtc-658	71	17	components	component	NOUN
ijtc-658	71	18	(	(	PUNCT
ijtc-658	71	19	gale	gale	NOUN
ijtc-658	71	20	&	&	CCONJ
ijtc-658	71	21	samwick	samwick	NOUN
ijtc-658	71	22	,	,	PUNCT
ijtc-658	71	23	2016	2016	NUM
ijtc-658	71	24	)	)	PUNCT
ijtc-658	71	25	.	.	PUNCT
ijtc-658	72	1	the	the	DET
ijtc-658	72	2	rate	rate	NOUN
ijtc-658	72	3	assumption	assumption	NOUN
ijtc-658	72	4	is	be	AUX
ijtc-658	72	5	gy	gy	ADJ
ijtc-658	72	6	,	,	PUNCT
ijtc-658	72	7	and	and	CCONJ
ijtc-658	72	8	be	be	AUX
ijtc-658	72	9	defined	define	VERB
ijtc-658	72	10	by	by	ADP
ijtc-658	72	11	;	;	PUNCT
ijtc-658	72	12	gy	gy	NOUN
ijtc-658	72	13	=	=	PUNCT
ijtc-658	72	14	gy	gy	PROPN
ijtc-658	73	1	[	[	X
ijtc-658	73	2	ai	ai	INTJ
ijtc-658	73	3	(	(	PUNCT
ijtc-658	73	4	ti	ti	NOUN
ijtc-658	73	5	)	)	PUNCT
ijtc-658	73	6	,	,	PUNCT
ijtc-658	73	7	a2(t2	a2(t2	ADJ
ijtc-658	73	8	)	)	PUNCT
ijtc-658	73	9	]	]	PUNCT
ijtc-658	73	10	–	–	PUNCT
ijtc-658	73	11	(	(	PUNCT
ijtc-658	73	12	1	1	X
ijtc-658	73	13	)	)	PUNCT
ijtc-658	73	14	where	where	SCONJ
ijtc-658	73	15	a1	a1	NOUN
ijtc-658	73	16	and	and	CCONJ
ijtc-658	73	17	a2	a2	PROPN
ijtc-658	73	18	are	be	AUX
ijtc-658	73	19	two	two	NUM
ijtc-658	73	20	actions	action	NOUN
ijtc-658	73	21	(	(	PUNCT
ijtc-658	73	22	e.g	e.g	X
ijtc-658	73	23	r&d	r&d	NOUN
ijtc-658	73	24	expenditure	expenditure	NOUN
ijtc-658	73	25	and	and	CCONJ
ijtc-658	73	26	education	education	NOUN
ijtc-658	73	27	)	)	PUNCT
ijtc-658	73	28	and	and	CCONJ
ijtc-658	73	29	the	the	DET
ijtc-658	73	30	ti	ti	NOUN
ijtc-658	73	31	,	,	PUNCT
ijtc-658	73	32	i	i	PRON
ijtc-658	73	33	=	=	NOUN
ijtc-658	73	34	1,2	1,2	NUM
ijtc-658	73	35	are	be	AUX
ijtc-658	73	36	the	the	DET
ijtc-658	73	37	two	two	NUM
ijtc-658	73	38	taxes	taxis	NOUN
ijtc-658	73	39	or	or	CCONJ
ijtc-658	73	40	the	the	DET
ijtc-658	73	41	levels	level	NOUN
ijtc-658	73	42	of	of	ADP
ijtc-658	73	43	some	some	DET
ijtc-658	73	44	other	other	ADJ
ijtc-658	73	45	policy	policy	NOUN
ijtc-658	73	46	instrument	instrument	NOUN
ijtc-658	73	47	)	)	PUNCT
ijtc-658	73	48	.	.	PUNCT
ijtc-658	74	1	then	then	ADV
ijtc-658	74	2	the	the	DET
ijtc-658	74	3	effect	effect	NOUN
ijtc-658	74	4	of	of	ADP
ijtc-658	74	5	the	the	DET
ijtc-658	74	6	tax	tax	NOUN
ijtc-658	74	7	is	be	AUX
ijtc-658	74	8	;	;	PUNCT
ijtc-658	75	1	dgy	dgy	NOUN
ijtc-658	75	2	=	=	SYM
ijtc-658	75	3	gy	gy	PROPN
ijtc-658	75	4	dai	dai	PROPN
ijtc-658	75	5	(	(	PUNCT
ijtc-658	75	6	2	2	X
ijtc-658	75	7	)	)	PUNCT
ijtc-658	75	8	dti	dti	PROPN
ijtc-658	75	9	ai	ai	PROPN
ijtc-658	75	10	dti	dti	PROPN
ijtc-658	75	11	with	with	ADP
ijtc-658	75	12	the	the	DET
ijtc-658	75	13	tax	tax	NOUN
ijtc-658	75	14	having	have	VERB
ijtc-658	75	15	a	a	DET
ijtc-658	75	16	significant	significant	ADJ
ijtc-658	75	17	impact	impact	NOUN
ijtc-658	75	18	on	on	ADP
ijtc-658	75	19	the	the	DET
ijtc-658	75	20	action	action	NOUN
ijtc-658	75	21	,	,	PUNCT
ijtc-658	75	22	so	so	SCONJ
ijtc-658	75	23	that	that	SCONJ
ijtc-658	75	24	da1	da1	PROPN
ijtc-658	75	25	/	/	SYM
ijtc-658	75	26	dti	dti	PROPN
ijtc-658	75	27	is	be	AUX
ijtc-658	75	28	large	large	ADJ
ijtc-658	75	29	,	,	PUNCT
ijtc-658	75	30	it	it	PRON
ijtc-658	75	31	may	may	AUX
ijtc-658	75	32	not	not	PART
ijtc-658	75	33	necessary	necessary	ADJ
ijtc-658	75	34	have	have	VERB
ijtc-658	75	35	a	a	DET
ijtc-658	75	36	significant	significant	ADJ
ijtc-658	75	37	impact	impact	NOUN
ijtc-658	75	38	on	on	ADP
ijtc-658	75	39	growth	growth	NOUN
ijtc-658	75	40	if	if	SCONJ
ijtc-658	75	41	gy/ai	gy/ai	NOUN
ijtc-658	75	42	is	be	AUX
ijtc-658	75	43	small	small	ADJ
ijtc-658	75	44	.	.	PUNCT
ijtc-658	76	1	conversely	conversely	ADV
ijtc-658	76	2	,	,	PUNCT
ijtc-658	76	3	even	even	ADV
ijtc-658	76	4	if	if	SCONJ
ijtc-658	76	5	the	the	DET
ijtc-658	76	6	effect	effect	NOUN
ijtc-658	76	7	on	on	ADP
ijtc-658	76	8	the	the	DET
ijtc-658	76	9	action	action	NOUN
ijtc-658	76	10	is	be	AUX
ijtc-658	76	11	small	small	ADJ
ijtc-658	76	12	,	,	PUNCT
ijtc-658	76	13	the	the	DET
ijtc-658	76	14	growth	growth	NOUN
ijtc-658	76	15	effect	effect	NOUN
ijtc-658	76	16	can	can	AUX
ijtc-658	76	17	still	still	ADV
ijtc-658	76	18	be	be	AUX
ijtc-658	76	19	large	large	ADJ
ijtc-658	76	20	if	if	SCONJ
ijtc-658	76	21	gy/ai	gy/ai	NOUN
ijtc-658	76	22	is	be	AUX
ijtc-658	76	23	large	large	ADJ
ijtc-658	76	24	.	.	PUNCT
ijtc-658	77	1	conclusively	conclusively	ADV
ijtc-658	77	2	,	,	PUNCT
ijtc-658	77	3	it	it	PRON
ijtc-658	77	4	is	be	AUX
ijtc-658	77	5	not	not	PART
ijtc-658	77	6	necessary	necessary	ADJ
ijtc-658	77	7	for	for	SCONJ
ijtc-658	77	8	countries	country	NOUN
ijtc-658	77	9	to	to	PART
ijtc-658	77	10	respond	respond	VERB
ijtc-658	77	11	in	in	ADP
ijtc-658	77	12	the	the	DET
ijtc-658	77	13	same	same	ADJ
ijtc-658	77	14	way	way	NOUN
ijtc-658	77	15	to	to	ADP
ijtc-658	77	16	taxation	taxation	NOUN
ijtc-658	77	17	.	.	PUNCT
ijtc-658	78	1	for	for	ADP
ijtc-658	78	2	the	the	DET
ijtc-658	78	3	fact	fact	NOUN
ijtc-658	78	4	that	that	SCONJ
ijtc-658	78	5	the	the	DET
ijtc-658	78	6	economic	economic	ADJ
ijtc-658	78	7	gents	gent	NOUN
ijtc-658	78	8	reacts	react	VERB
ijtc-658	78	9	the	the	DET
ijtc-658	78	10	way	way	NOUN
ijtc-658	78	11	(	(	PUNCT
ijtc-658	78	12	i.e	i.e	X
ijtc-658	78	13	,	,	PUNCT
ijtc-658	78	14	all	all	PRON
ijtc-658	78	15	bring	bring	VERB
ijtc-658	78	16	down	down	ADP
ijtc-658	78	17	their	their	PRON
ijtc-658	78	18	human	human	ADJ
ijtc-658	78	19	capital	capital	NOUN
ijtc-658	78	20	investment	investment	NOUN
ijtc-658	78	21	in	in	ADP
ijtc-658	78	22	the	the	DET
ijtc-658	78	23	same	same	ADJ
ijtc-658	78	24	direction	direction	NOUN
ijtc-658	78	25	as	as	SCONJ
ijtc-658	78	26	the	the	DET
ijtc-658	78	27	income	income	NOUN
ijtc-658	78	28	tax	tax	NOUN
ijtc-658	78	29	is	be	AUX
ijtc-658	78	30	raised	raise	VERB
ijtc-658	78	31	)	)	PUNCT
ijtc-658	78	32	the	the	DET
ijtc-658	78	33	effect	effect	NOUN
ijtc-658	78	34	of	of	ADP
ijtc-658	78	35	growth	growth	NOUN
ijtc-658	78	36	may	may	AUX
ijtc-658	78	37	not	not	PART
ijtc-658	78	38	be	be	AUX
ijtc-658	78	39	the	the	DET
ijtc-658	78	40	same	same	ADJ
ijtc-658	78	41	.	.	PUNCT
ijtc-658	79	1	perhaps	perhaps	ADV
ijtc-658	79	2	the	the	DET
ijtc-658	79	3	cause	cause	NOUN
ijtc-658	79	4	of	of	ADP
ijtc-658	79	5	the	the	DET
ijtc-658	79	6	structural	structural	ADJ
ijtc-658	79	7	difference	difference	NOUN
ijtc-658	79	8	of	of	ADP
ijtc-658	79	9	countries	country	NOUN
ijtc-658	79	10	are	be	AUX
ijtc-658	79	11	independence	independence	NOUN
ijtc-658	79	12	on	on	ADP
ijtc-658	79	13	human	human	ADJ
ijtc-658	79	14	capital	capital	NOUN
ijtc-658	79	15	accumulation	accumulation	NOUN
ijtc-658	79	16	for	for	ADP
ijtc-658	79	17	growth	growth	NOUN
ijtc-658	79	18	and	and	CCONJ
ijtc-658	79	19	the	the	DET
ijtc-658	79	20	amount	amount	NOUN
ijtc-658	79	21	of	of	ADP
ijtc-658	79	22	focus	focus	NOUN
ijtc-658	79	23	on	on	ADP
ijtc-658	79	24	r&d	r&d	NOUN
ijtc-658	79	25	(	(	PUNCT
ijtc-658	79	26	research	research	NOUN
ijtc-658	79	27	and	and	CCONJ
ijtc-658	79	28	development)then	development)then	PRON
ijtc-658	79	29	the	the	DET
ijtc-658	79	30	same	same	ADJ
ijtc-658	79	31	tax	tax	NOUN
ijtc-658	79	32	policy	policy	NOUN
ijtc-658	79	33	may	may	AUX
ijtc-658	79	34	have	have	VERB
ijtc-658	79	35	very	very	ADV
ijtc-658	79	36	different	different	ADJ
ijtc-658	79	37	growth	growth	NOUN
ijtc-658	79	38	consequences	consequence	NOUN
ijtc-658	79	39	.	.	PUNCT
ijtc-658	80	1	1.2	1.2	NUM
ijtc-658	80	2	models	model	NOUN
ijtc-658	80	3	for	for	ADP
ijtc-658	80	4	tax	tax	NOUN
ijtc-658	80	5	structure	structure	NOUN
ijtc-658	80	6	and	and	CCONJ
ijtc-658	80	7	revenue	revenue	NOUN
ijtc-658	80	8	gary	gary	PROPN
ijtc-658	80	9	robbins	robbins	PROPN
ijtc-658	80	10	and	and	CCONJ
ijtc-658	80	11	tax	tax	NOUN
ijtc-658	80	12	foundation	foundation	NOUN
ijtc-658	80	13	have	have	AUX
ijtc-658	80	14	developed	develop	VERB
ijtc-658	80	15	tax	tax	NOUN
ijtc-658	80	16	and	and	CCONJ
ijtc-658	80	17	growth	growth	NOUN
ijtc-658	80	18	model	model	NOUN
ijtc-658	80	19	(	(	PUNCT
ijtc-658	80	20	tag	tag	NOUN
ijtc-658	80	21	)	)	PUNCT
ijtc-658	80	22	.	.	PUNCT
ijtc-658	81	1	they	they	PRON
ijtc-658	81	2	felt	feel	VERB
ijtc-658	81	3	that	that	SCONJ
ijtc-658	81	4	tax	tax	NOUN
ijtc-658	81	5	policy	policy	NOUN
ijtc-658	81	6	needs	need	VERB
ijtc-658	81	7	economic	economic	ADJ
ijtc-658	81	8	model	model	NOUN
ijtc-658	81	9	that	that	PRON
ijtc-658	81	10	can	can	AUX
ijtc-658	81	11	foretell	foretell	VERB
ijtc-658	81	12	how	how	SCONJ
ijtc-658	81	13	variation	variation	NOUN
ijtc-658	81	14	in	in	ADP
ijtc-658	81	15	the	the	DET
ijtc-658	81	16	tax	tax	NOUN
ijtc-658	81	17	codes	code	NOUN
ijtc-658	81	18	will	will	AUX
ijtc-658	81	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	81	20	critical	critical	ADJ
ijtc-658	81	21	examination	examination	NOUN
ijtc-658	81	22	of	of	ADP
ijtc-658	81	23	the	the	DET
ijtc-658	81	24	relationship	relationship	NOUN
ijtc-658	81	25	between	between	ADP
ijtc-658	81	26	land	land	NOUN
ijtc-658	81	27	taxation	taxation	NOUN
ijtc-658	81	28	and	and	CCONJ
ijtc-658	81	29	total	total	ADJ
ijtc-658	81	30	internal	internal	ADJ
ijtc-658	81	31	revenue	revenue	NOUN
ijtc-658	81	32	generated	generate	VERB
ijtc-658	81	33	in	in	ADP
ijtc-658	81	34	kano	kano	PROPN
ijtc-658	81	35	state	state	PROPN
ijtc-658	81	36	,	,	PUNCT
ijtc-658	81	37	nigeria	nigeria	PROPN
ijtc-658	81	38	orekan	orekan	VERB
ijtc-658	81	39	132|	132|	NUM
ijtc-658	81	40	ilomata	ilomata	PROPN
ijtc-658	81	41	international	international	ADJ
ijtc-658	81	42	journal	journal	NOUN
ijtc-658	81	43	of	of	ADP
ijtc-658	81	44	tax	tax	PROPN
ijtc-658	81	45	&	&	CCONJ
ijtc-658	81	46	accounting	account	VERB
ijtc-658	81	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	81	48	influence	influence	NOUN
ijtc-658	81	49	economic	economic	ADJ
ijtc-658	81	50	behaviour	behaviour	NOUN
ijtc-658	81	51	and	and	CCONJ
ijtc-658	81	52	tax	tax	NOUN
ijtc-658	81	53	revenue	revenue	NOUN
ijtc-658	81	54	(	(	PUNCT
ijtc-658	81	55	robbins	robbin	NOUN
ijtc-658	81	56	et	et	NOUN
ijtc-658	81	57	al	al	PROPN
ijtc-658	81	58	.	.	PROPN
ijtc-658	81	59	,	,	PUNCT
ijtc-658	81	60	2014	2014	NUM
ijtc-658	81	61	)	)	PUNCT
ijtc-658	81	62	.	.	PUNCT
ijtc-658	82	1	in	in	ADP
ijtc-658	82	2	making	make	VERB
ijtc-658	82	3	policy	policy	NOUN
ijtc-658	82	4	in	in	ADP
ijtc-658	82	5	taxation	taxation	NOUN
ijtc-658	82	6	,	,	PUNCT
ijtc-658	82	7	they	they	PRON
ijtc-658	82	8	believed	believe	VERB
ijtc-658	82	9	that	that	SCONJ
ijtc-658	82	10	it	it	PRON
ijtc-658	82	11	has	have	VERB
ijtc-658	82	12	to	to	PART
ijtc-658	82	13	be	be	AUX
ijtc-658	82	14	measured	measure	VERB
ijtc-658	82	15	efficiently	efficiently	ADV
ijtc-658	82	16	to	to	PART
ijtc-658	82	17	determine	determine	VERB
ijtc-658	82	18	its	its	PRON
ijtc-658	82	19	impact	impact	NOUN
ijtc-658	82	20	in	in	ADP
ijtc-658	82	21	the	the	DET
ijtc-658	82	22	growth	growth	NOUN
ijtc-658	82	23	of	of	ADP
ijtc-658	82	24	an	an	DET
ijtc-658	82	25	economy	economy	NOUN
ijtc-658	82	26	and	and	CCONJ
ijtc-658	82	27	revenue	revenue	NOUN
ijtc-658	82	28	generation	generation	NOUN
ijtc-658	82	29	.	.	PUNCT
ijtc-658	83	1	several	several	ADJ
ijtc-658	83	2	other	other	ADJ
ijtc-658	83	3	models	model	NOUN
ijtc-658	83	4	are	be	AUX
ijtc-658	83	5	currently	currently	ADV
ijtc-658	83	6	used	use	VERB
ijtc-658	83	7	to	to	PART
ijtc-658	83	8	score	score	VERB
ijtc-658	83	9	tax	tax	NOUN
ijtc-658	83	10	proposal	proposal	NOUN
ijtc-658	83	11	.	.	PUNCT
ijtc-658	84	1	tax	tax	NOUN
ijtc-658	84	2	foundation	foundation	PROPN
ijtc-658	84	3	fiscal	fiscal	ADJ
ijtc-658	84	4	fact	fact	NOUN
ijtc-658	84	5	mentioned	mention	VERB
ijtc-658	84	6	that	that	SCONJ
ijtc-658	84	7	the	the	DET
ijtc-658	84	8	joint	joint	ADJ
ijtc-658	84	9	committee	committee	NOUN
ijtc-658	84	10	on	on	ADP
ijtc-658	84	11	taxation	taxation	NOUN
ijtc-658	84	12	(	(	PUNCT
ijtc-658	84	13	jct	jct	PROPN
ijtc-658	84	14	)	)	PUNCT
ijtc-658	84	15	uses	use	VERB
ijtc-658	84	16	two	two	NUM
ijtc-658	84	17	models	model	NOUN
ijtc-658	84	18	and	and	CCONJ
ijtc-658	84	19	these	these	PRON
ijtc-658	84	20	are	be	AUX
ijtc-658	84	21	:	:	PUNCT
ijtc-658	84	22	macroeconomic	macroeconomic	ADJ
ijtc-658	84	23	equilibrium	equilibrium	NOUN
ijtc-658	84	24	growth	growth	NOUN
ijtc-658	84	25	(	(	PUNCT
ijtc-658	84	26	meg	meg	NOUN
ijtc-658	84	27	)	)	PUNCT
ijtc-658	84	28	and	and	CCONJ
ijtc-658	84	29	overlapping	overlap	VERB
ijtc-658	84	30	generations	generation	NOUN
ijtc-658	84	31	lifecycle	lifecycle	NOUN
ijtc-658	84	32	(	(	PUNCT
ijtc-658	84	33	olg	olg	NOUN
ijtc-658	84	34	)	)	PUNCT
ijtc-658	84	35	models	model	NOUN
ijtc-658	84	36	.	.	PUNCT
ijtc-658	85	1	the	the	DET
ijtc-658	85	2	meg	meg	NOUN
ijtc-658	85	3	model	model	NOUN
ijtc-658	85	4	supposes	suppose	VERB
ijtc-658	85	5	that	that	SCONJ
ijtc-658	85	6	the	the	DET
ijtc-658	85	7	federal	federal	ADJ
ijtc-658	85	8	reserved	reserve	VERB
ijtc-658	85	9	continuously	continuously	ADV
ijtc-658	85	10	responds	respond	VERB
ijtc-658	85	11	to	to	ADP
ijtc-658	85	12	a	a	DET
ijtc-658	85	13	change	change	NOUN
ijtc-658	85	14	in	in	ADP
ijtc-658	85	15	process	process	NOUN
ijtc-658	85	16	brought	bring	VERB
ijtc-658	85	17	about	about	ADP
ijtc-658	85	18	by	by	ADP
ijtc-658	85	19	a	a	DET
ijtc-658	85	20	modification	modification	NOUN
ijtc-658	85	21	in	in	ADP
ijtc-658	85	22	tax	tax	NOUN
ijtc-658	85	23	policy	policy	NOUN
ijtc-658	85	24	while	while	SCONJ
ijtc-658	85	25	olg	olg	NOUN
ijtc-658	85	26	model	model	NOUN
ijtc-658	85	27	assumes	assume	VERB
ijtc-658	85	28	that	that	SCONJ
ijtc-658	85	29	representative	representative	ADJ
ijtc-658	85	30	agent	agent	NOUN
ijtc-658	85	31	within	within	ADP
ijtc-658	85	32	a	a	DET
ijtc-658	85	33	population	population	NOUN
ijtc-658	85	34	are	be	AUX
ijtc-658	85	35	able	able	ADJ
ijtc-658	85	36	to	to	PART
ijtc-658	85	37	utilise	utilise	VERB
ijtc-658	85	38	perfect	perfect	ADJ
ijtc-658	85	39	prediction	prediction	NOUN
ijtc-658	85	40	in	in	ADP
ijtc-658	85	41	making	make	VERB
ijtc-658	85	42	economic	economic	ADJ
ijtc-658	85	43	decision	decision	NOUN
ijtc-658	85	44	to	to	PART
ijtc-658	85	45	improve	improve	VERB
ijtc-658	85	46	their	their	PRON
ijtc-658	85	47	welfare	welfare	NOUN
ijtc-658	85	48	according	accord	VERB
ijtc-658	85	49	to	to	ADP
ijtc-658	85	50	specialised	specialised	ADJ
ijtc-658	85	51	utility	utility	NOUN
ijtc-658	85	52	function	function	NOUN
ijtc-658	85	53	.	.	PUNCT
ijtc-658	86	1	the	the	DET
ijtc-658	86	2	hitch	hitch	NOUN
ijtc-658	86	3	about	about	ADP
ijtc-658	86	4	these	these	DET
ijtc-658	86	5	models	model	NOUN
ijtc-658	86	6	is	be	AUX
ijtc-658	86	7	that	that	SCONJ
ijtc-658	86	8	complexity	complexity	NOUN
ijtc-658	86	9	injected	inject	VERB
ijtc-658	86	10	into	into	ADP
ijtc-658	86	11	it	it	PRON
ijtc-658	86	12	may	may	AUX
ijtc-658	86	13	meddle	meddle	VERB
ijtc-658	86	14	with	with	ADP
ijtc-658	86	15	the	the	DET
ijtc-658	86	16	capability	capability	NOUN
ijtc-658	86	17	to	to	PART
ijtc-658	86	18	stimulate	stimulate	VERB
ijtc-658	86	19	rational	rational	ADJ
ijtc-658	86	20	of	of	ADP
ijtc-658	86	21	real	real	ADJ
ijtc-658	86	22	world	world	NOUN
ijtc-658	86	23	tax	tax	NOUN
ijtc-658	86	24	changes	change	NOUN
ijtc-658	86	25	.	.	PUNCT
ijtc-658	87	1	moreover	moreover	ADV
ijtc-658	87	2	,	,	PUNCT
ijtc-658	87	3	neither	neither	PRON
ijtc-658	87	4	of	of	ADP
ijtc-658	87	5	these	these	DET
ijtc-658	87	6	models	model	NOUN
ijtc-658	87	7	has	have	AUX
ijtc-658	87	8	been	be	AUX
ijtc-658	87	9	discharged	discharge	VERB
ijtc-658	87	10	to	to	ADP
ijtc-658	87	11	the	the	DET
ijtc-658	87	12	public	public	NOUN
ijtc-658	87	13	and	and	CCONJ
ijtc-658	87	14	the	the	DET
ijtc-658	87	15	actual	actual	ADJ
ijtc-658	87	16	mechanics	mechanic	NOUN
ijtc-658	87	17	of	of	ADP
ijtc-658	87	18	the	the	DET
ijtc-658	87	19	models	model	NOUN
ijtc-658	87	20	are	be	AUX
ijtc-658	87	21	not	not	PART
ijtc-658	87	22	known	know	VERB
ijtc-658	87	23	to	to	ADP
ijtc-658	87	24	most	most	ADJ
ijtc-658	87	25	of	of	ADP
ijtc-658	87	26	the	the	DET
ijtc-658	87	27	profession	profession	NOUN
ijtc-658	87	28	.	.	PUNCT
ijtc-658	88	1	based	base	VERB
ijtc-658	88	2	on	on	ADP
ijtc-658	88	3	this	this	PRON
ijtc-658	88	4	the	the	DET
ijtc-658	88	5	tax	tax	NOUN
ijtc-658	88	6	and	and	CCONJ
ijtc-658	88	7	growth	growth	NOUN
ijtc-658	88	8	model	model	NOUN
ijtc-658	88	9	was	be	AUX
ijtc-658	88	10	developed	develop	VERB
ijtc-658	88	11	(	(	PUNCT
ijtc-658	88	12	robbins	robbin	NOUN
ijtc-658	88	13	et	et	NOUN
ijtc-658	88	14	al	al	PROPN
ijtc-658	88	15	.	.	PROPN
ijtc-658	88	16	,	,	PUNCT
ijtc-658	88	17	2014	2014	NUM
ijtc-658	88	18	)	)	PUNCT
ijtc-658	88	19	.	.	PUNCT
ijtc-658	89	1	michael	michael	PROPN
ijtc-658	89	2	schuyler	schuyler	PROPN
ijtc-658	89	3	made	make	VERB
ijtc-658	89	4	it	it	PRON
ijtc-658	89	5	known	know	VERB
ijtc-658	89	6	that	that	SCONJ
ijtc-658	89	7	the	the	DET
ijtc-658	89	8	tax	tax	NOUN
ijtc-658	89	9	and	and	CCONJ
ijtc-658	89	10	growth	growth	NOUN
ijtc-658	89	11	model	model	NOUN
ijtc-658	89	12	(	(	PUNCT
ijtc-658	89	13	tag	tag	NOUN
ijtc-658	89	14	)	)	PUNCT
ijtc-658	89	15	has	have	VERB
ijtc-658	89	16	to	to	PART
ijtc-658	89	17	main	main	ADJ
ijtc-658	89	18	interactive	interactive	ADJ
ijtc-658	89	19	components	component	NOUN
ijtc-658	89	20	;	;	PUNCT
ijtc-658	89	21	the	the	DET
ijtc-658	89	22	first	first	ADJ
ijtc-658	89	23	part	part	NOUN
ijtc-658	89	24	is	be	AUX
ijtc-658	89	25	known	know	VERB
ijtc-658	89	26	as	as	ADP
ijtc-658	89	27	a	a	DET
ijtc-658	89	28	production	production	NOUN
ijtc-658	89	29	function	function	NOUN
ijtc-658	89	30	or	or	CCONJ
ijtc-658	89	31	a	a	DET
ijtc-658	89	32	neoclassic	neoclassic	ADJ
ijtc-658	89	33	economic	economic	ADJ
ijtc-658	89	34	model	model	NOUN
ijtc-658	89	35	,	,	PUNCT
ijtc-658	89	36	the	the	DET
ijtc-658	89	37	economic	economic	ADJ
ijtc-658	89	38	output	output	NOUN
ijtc-658	89	39	and	and	CCONJ
ijtc-658	89	40	a	a	DET
ijtc-658	89	41	tax	tax	NOUN
ijtc-658	89	42	–	–	PUNCT
ijtc-658	89	43	return	return	NOUN
ijtc-658	89	44	stimulator	stimulator	NOUN
ijtc-658	89	45	.	.	PUNCT
ijtc-658	90	1	the	the	DET
ijtc-658	90	2	function	function	NOUN
ijtc-658	90	3	of	of	ADP
ijtc-658	90	4	production	production	NOUN
ijtc-658	90	5	relates	relate	VERB
ijtc-658	90	6	to	to	ADP
ijtc-658	90	7	the	the	DET
ijtc-658	90	8	inputs	input	NOUN
ijtc-658	90	9	of	of	ADP
ijtc-658	90	10	labour	labour	NOUN
ijtc-658	90	11	and	and	CCONJ
ijtc-658	90	12	capital	capital	NOUN
ijtc-658	90	13	to	to	ADP
ijtc-658	90	14	the	the	DET
ijtc-658	90	15	output	output	NOUN
ijtc-658	90	16	of	of	ADP
ijtc-658	90	17	the	the	DET
ijtc-658	90	18	economy	economy	NOUN
ijtc-658	90	19	.	.	PUNCT
ijtc-658	91	1	the	the	DET
ijtc-658	91	2	amount	amount	NOUN
ijtc-658	91	3	of	of	ADP
ijtc-658	91	4	quantities	quantity	NOUN
ijtc-658	91	5	of	of	ADP
ijtc-658	91	6	labour	labour	NOUN
ijtc-658	91	7	and	and	CCONJ
ijtc-658	91	8	capital	capital	NOUN
ijtc-658	91	9	that	that	PRON
ijtc-658	91	10	people	people	NOUN
ijtc-658	91	11	are	be	AUX
ijtc-658	91	12	willing	willing	ADJ
ijtc-658	91	13	to	to	PART
ijtc-658	91	14	supply	supply	VERB
ijtc-658	91	15	in	in	ADP
ijtc-658	91	16	a	a	DET
ijtc-658	91	17	country	country	NOUN
ijtc-658	91	18	depend	depend	VERB
ijtc-658	91	19	on	on	ADP
ijtc-658	91	20	the	the	DET
ijtc-658	91	21	motivations	motivation	NOUN
ijtc-658	91	22	that	that	PRON
ijtc-658	91	23	are	be	AUX
ijtc-658	91	24	tax	tax	NOUN
ijtc-658	91	25	related	relate	VERB
ijtc-658	91	26	(	(	PUNCT
ijtc-658	91	27	schuyler	schuyler	NOUN
ijtc-658	91	28	,	,	PUNCT
ijtc-658	91	29	2014	2014	NUM
ijtc-658	91	30	)	)	PUNCT
ijtc-658	91	31	.	.	PUNCT
ijtc-658	92	1	for	for	ADP
ijtc-658	92	2	labour	labour	NOUN
ijtc-658	92	3	;	;	PUNCT
ijtc-658	92	4	cobb	cobb	PROPN
ijtc-658	92	5	-	-	PUNCT
ijtc-658	92	6	douglas	douglas	PROPN
ijtc-658	92	7	formula	formula	NOUN
ijtc-658	92	8	was	be	AUX
ijtc-658	92	9	applied	apply	VERB
ijtc-658	92	10	in	in	ADP
ijtc-658	92	11	this	this	PRON
ijtc-658	92	12	,	,	PUNCT
ijtc-658	92	13	the	the	DET
ijtc-658	92	14	yield	yield	NOUN
ijtc-658	92	15	of	of	ADP
ijtc-658	92	16	the	the	DET
ijtc-658	92	17	production	production	NOUN
ijtc-658	92	18	function	function	NOUN
ijtc-658	92	19	is	be	AUX
ijtc-658	92	20	distributed	distribute	VERB
ijtc-658	92	21	to	to	ADP
ijtc-658	92	22	either	either	CCONJ
ijtc-658	92	23	labour	labour	NOUN
ijtc-658	92	24	or	or	CCONJ
ijtc-658	92	25	capital	capital	NOUN
ijtc-658	92	26	based	base	VERB
ijtc-658	92	27	on	on	ADP
ijtc-658	92	28	a	a	DET
ijtc-658	92	29	steady	steady	ADJ
ijtc-658	92	30	share	share	NOUN
ijtc-658	92	31	parameter	parameter	NOUN
ijtc-658	92	32	calculated	calculate	VERB
ijtc-658	92	33	by	by	ADP
ijtc-658	92	34	each	each	DET
ijtc-658	92	35	sector	sector	NOUN
ijtc-658	92	36	.	.	PUNCT
ijtc-658	93	1	the	the	DET
ijtc-658	93	2	sum	sum	NOUN
ijtc-658	93	3	of	of	ADP
ijtc-658	93	4	the	the	DET
ijtc-658	93	5	labour	labour	ADJ
ijtc-658	93	6	shares	share	NOUN
ijtc-658	93	7	of	of	ADP
ijtc-658	93	8	production	production	NOUN
ijtc-658	93	9	per	per	ADP
ijtc-658	93	10	labour	labour	NOUN
ijtc-658	93	11	hour	hour	NOUN
ijtc-658	93	12	from	from	ADP
ijtc-658	93	13	every	every	DET
ijtc-658	93	14	sector	sector	NOUN
ijtc-658	93	15	gets	get	VERB
ijtc-658	93	16	the	the	DET
ijtc-658	93	17	gross	gross	ADJ
ijtc-658	93	18	wage	wage	NOUN
ijtc-658	93	19	for	for	ADP
ijtc-658	93	20	all	all	DET
ijtc-658	93	21	sectors	sector	NOUN
ijtc-658	93	22	in	in	ADP
ijtc-658	93	23	the	the	DET
ijtc-658	93	24	economy	economy	NOUN
ijtc-658	93	25	.	.	PUNCT
ijtc-658	94	1	the	the	DET
ijtc-658	94	2	net	net	ADJ
ijtc-658	94	3	wage	wage	NOUN
ijtc-658	94	4	is	be	AUX
ijtc-658	94	5	gross	gross	ADJ
ijtc-658	94	6	wage	wage	NOUN
ijtc-658	94	7	less	less	ADJ
ijtc-658	94	8	the	the	DET
ijtc-658	94	9	effective	effective	ADJ
ijtc-658	94	10	averaged	average	VERB
ijtc-658	94	11	tax	tax	NOUN
ijtc-658	94	12	rate	rate	NOUN
ijtc-658	94	13	on	on	ADP
ijtc-658	94	14	labour	labour	NOUN
ijtc-658	94	15	,	,	PUNCT
ijtc-658	94	16	which	which	PRON
ijtc-658	94	17	is	be	AUX
ijtc-658	94	18	generated	generate	VERB
ijtc-658	94	19	by	by	ADP
ijtc-658	94	20	the	the	DET
ijtc-658	94	21	tax	tax	NOUN
ijtc-658	94	22	–	–	PUNCT
ijtc-658	94	23	return	return	NOUN
ijtc-658	94	24	simulator	simulator	NOUN
ijtc-658	94	25	.	.	PUNCT
ijtc-658	95	1	ᵂi	ᵂi	PROPN
ijtc-658	95	2	=	=	SYM
ijtc-658	95	3	(	(	PUNCT
ijtc-658	95	4	1	1	NUM
ijtc-658	95	5	-	-	SYM
ijtc-658	95	6	tl	tl	PROPN
ijtc-658	95	7	)	)	PUNCT
ijtc-658	95	8	∑	∑	ADV
ijtc-658	95	9	as	as	ADP
ijtc-658	95	10	ys	ys	ADJ
ijtc-658	95	11	,	,	PUNCT
ijtc-658	95	12	i	i	PRON
ijtc-658	95	13	٭shr	٭shr	VERB
ijtc-658	95	14	l	l	NOUN
ijtc-658	95	15	li	li	NOUN
ijtc-658	95	16	1	1	NUM
ijtc-658	95	17	the	the	DET
ijtc-658	95	18	desired	desire	VERB
ijtc-658	95	19	labour	labour	NOUN
ijtc-658	95	20	supply	supply	NOUN
ijtc-658	95	21	for	for	ADP
ijtc-658	95	22	the	the	DET
ijtc-658	95	23	whole	whole	ADJ
ijtc-658	95	24	economy	economy	NOUN
ijtc-658	95	25	is	be	AUX
ijtc-658	95	26	decided	decide	VERB
ijtc-658	95	27	by	by	ADP
ijtc-658	95	28	an	an	DET
ijtc-658	95	29	elasticity	elasticity	NOUN
ijtc-658	95	30	of	of	ADP
ijtc-658	95	31	labour	labour	NOUN
ijtc-658	95	32	.	.	PUNCT
ijtc-658	96	1	the	the	DET
ijtc-658	96	2	labour	labour	NOUN
ijtc-658	96	3	supply	supply	NOUN
ijtc-658	96	4	is	be	AUX
ijtc-658	96	5	distributed	distribute	VERB
ijtc-658	96	6	into	into	ADP
ijtc-658	96	7	each	each	DET
ijtc-658	96	8	sector	sector	NOUN
ijtc-658	96	9	based	base	VERB
ijtc-658	96	10	on	on	ADP
ijtc-658	96	11	the	the	DET
ijtc-658	96	12	original	original	ADJ
ijtc-658	96	13	distribution	distribution	NOUN
ijtc-658	96	14	between	between	ADP
ijtc-658	96	15	the	the	DET
ijtc-658	96	16	sectors	sector	NOUN
ijtc-658	96	17	.	.	PUNCT
ijtc-658	97	1	li	li	PROPN
ijtc-658	98	1	+	+	CCONJ
ijtc-658	98	2	1=	1=	X
ijtc-658	98	3	0	0	X
ijtc-658	98	4	wi∑	wi∑	PROPN
ijtc-658	98	5	ls	ls	X
ijtc-658	98	6	,	,	PUNCT
ijtc-658	98	7	i	i	PRON
ijtc-658	98	8	+	+	NOUN
ijtc-658	98	9	1	1	NUM
ijtc-658	98	10	=	=	NOUN
ijtc-658	98	11	as	as	ADP
ijtc-658	98	12	li	li	PROPN
ijtc-658	98	13	+	+	CCONJ
ijtc-658	98	14	1	1	NUM
ijtc-658	98	15	capital	capital	NOUN
ijtc-658	98	16	the	the	DET
ijtc-658	98	17	sector	sector	NOUN
ijtc-658	98	18	have	have	VERB
ijtc-658	98	19	two	two	NUM
ijtc-658	98	20	process	process	NOUN
ijtc-658	98	21	for	for	ADP
ijtc-658	98	22	service	service	NOUN
ijtc-658	98	23	,	,	PUNCT
ijtc-658	98	24	and	and	CCONJ
ijtc-658	98	25	these	these	PRON
ijtc-658	98	26	are	be	AUX
ijtc-658	98	27	;	;	PUNCT
ijtc-658	98	28	an	an	DET
ijtc-658	98	29	observed	observed	ADJ
ijtc-658	98	30	service	service	NOUN
ijtc-658	98	31	price	price	NOUN
ijtc-658	98	32	(	(	PUNCT
ijtc-658	98	33	osp	osp	PROPN
ijtc-658	98	34	)	)	PUNCT
ijtc-658	98	35	and	and	CCONJ
ijtc-658	98	36	a	a	DET
ijtc-658	98	37	minimum	minimum	NOUN
ijtc-658	98	38	required	require	VERB
ijtc-658	98	39	(	(	PUNCT
ijtc-658	98	40	mrsp	mrsp	NOUN
ijtc-658	98	41	)	)	PUNCT
ijtc-658	98	42	.	.	PUNCT
ijtc-658	99	1	the	the	DET
ijtc-658	99	2	osp	osp	PROPN
ijtc-658	99	3	is	be	AUX
ijtc-658	99	4	the	the	DET
ijtc-658	99	5	gross	gross	ADJ
ijtc-658	99	6	return	return	NOUN
ijtc-658	99	7	to	to	ADP
ijtc-658	99	8	capital	capital	NOUN
ijtc-658	99	9	observed	observe	VERB
ijtc-658	99	10	in	in	ADP
ijtc-658	99	11	the	the	DET
ijtc-658	99	12	economy	economy	NOUN
ijtc-658	99	13	,	,	PUNCT
ijtc-658	99	14	is	be	AUX
ijtc-658	99	15	gotten	get	VERB
ijtc-658	99	16	by	by	ADP
ijtc-658	99	17	dividing	divide	VERB
ijtc-658	99	18	the	the	DET
ijtc-658	99	19	capital	capital	NOUN
ijtc-658	99	20	’s	’s	PART
ijtc-658	99	21	share	share	NOUN
ijtc-658	99	22	of	of	ADP
ijtc-658	99	23	output	output	NOUN
ijtc-658	99	24	by	by	ADP
ijtc-658	99	25	the	the	DET
ijtc-658	99	26	stock	stock	NOUN
ijtc-658	99	27	of	of	ADP
ijtc-658	99	28	capital	capital	NOUN
ijtc-658	99	29	in	in	ADP
ijtc-658	99	30	the	the	DET
ijtc-658	99	31	economy	economy	NOUN
ijtc-658	99	32	.	.	PUNCT
ijtc-658	100	1	ss	ss	INTJ
ijtc-658	100	2	,	,	PUNCT
ijtc-658	100	3	i	i	PRON
ijtc-658	100	4	=	=	SYM
ijtc-658	100	5	ys	ys	PROPN
ijtc-658	100	6	,	,	PUNCT
ijtc-658	100	7	i	i	PRON
ijtc-658	100	8	٭	٭	VERB
ijtc-658	100	9	shrk	shrk	PROPN
ijtc-658	100	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	100	11	critical	critical	ADJ
ijtc-658	100	12	examination	examination	NOUN
ijtc-658	100	13	of	of	ADP
ijtc-658	100	14	the	the	DET
ijtc-658	100	15	relationship	relationship	NOUN
ijtc-658	100	16	between	between	ADP
ijtc-658	100	17	land	land	NOUN
ijtc-658	100	18	taxation	taxation	NOUN
ijtc-658	100	19	and	and	CCONJ
ijtc-658	100	20	total	total	ADJ
ijtc-658	100	21	internal	internal	ADJ
ijtc-658	100	22	revenue	revenue	NOUN
ijtc-658	100	23	generated	generate	VERB
ijtc-658	100	24	in	in	ADP
ijtc-658	100	25	kano	kano	PROPN
ijtc-658	100	26	state	state	PROPN
ijtc-658	100	27	,	,	PUNCT
ijtc-658	100	28	nigeria	nigeria	PROPN
ijtc-658	100	29	orekan	orekan	VERB
ijtc-658	100	30	133|	133|	NUM
ijtc-658	100	31	ilomata	ilomata	PROPN
ijtc-658	100	32	international	international	ADJ
ijtc-658	100	33	journal	journal	NOUN
ijtc-658	100	34	of	of	ADP
ijtc-658	100	35	tax	tax	PROPN
ijtc-658	100	36	&	&	CCONJ
ijtc-658	100	37	accounting	accounting	PROPN
ijtc-658	100	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	100	39	ks	ks	PROPN
ijtc-658	100	40	,	,	PUNCT
ijtc-658	100	41	i	i	NOUN
ijtc-658	100	42	1	1	NUM
ijtc-658	100	43	this	this	DET
ijtc-658	100	44	model	model	NOUN
ijtc-658	100	45	(	(	PUNCT
ijtc-658	100	46	tag	tag	NOUN
ijtc-658	100	47	)	)	PUNCT
ijtc-658	100	48	provides	provide	VERB
ijtc-658	100	49	the	the	DET
ijtc-658	100	50	size	size	NOUN
ijtc-658	100	51	of	of	ADP
ijtc-658	100	52	the	the	DET
ijtc-658	100	53	economy	economy	NOUN
ijtc-658	100	54	,	,	PUNCT
ijtc-658	100	55	number	number	NOUN
ijtc-658	100	56	of	of	ADP
ijtc-658	100	57	jobs	job	NOUN
ijtc-658	100	58	,	,	PUNCT
ijtc-658	100	59	wages	wage	NOUN
ijtc-658	100	60	can	can	AUX
ijtc-658	100	61	be	be	AUX
ijtc-658	100	62	affected	affect	VERB
ijtc-658	100	63	by	by	ADP
ijtc-658	100	64	a	a	DET
ijtc-658	100	65	tax	tax	NOUN
ijtc-658	100	66	change	change	NOUN
ijtc-658	100	67	which	which	PRON
ijtc-658	100	68	can	can	AUX
ijtc-658	100	69	be	be	AUX
ijtc-658	100	70	shown	show	VERB
ijtc-658	100	71	by	by	ADP
ijtc-658	100	72	the	the	DET
ijtc-658	100	73	tag	tag	NOUN
ijtc-658	100	74	model	model	NOUN
ijtc-658	100	75	.	.	PUNCT
ijtc-658	101	1	if	if	SCONJ
ijtc-658	101	2	a	a	DET
ijtc-658	101	3	tax	tax	NOUN
ijtc-658	101	4	change	change	NOUN
ijtc-658	101	5	would	would	AUX
ijtc-658	101	6	expand	expand	VERB
ijtc-658	101	7	investment	investment	NOUN
ijtc-658	101	8	,	,	PUNCT
ijtc-658	101	9	create	create	VERB
ijtc-658	101	10	new	new	ADJ
ijtc-658	101	11	jobs	job	NOUN
ijtc-658	101	12	and	and	CCONJ
ijtc-658	101	13	bolster	bolster	VERB
ijtc-658	101	14	the	the	DET
ijtc-658	101	15	nation	nation	NOUN
ijtc-658	101	16	’s	’s	PART
ijtc-658	101	17	output	output	NOUN
ijtc-658	101	18	,	,	PUNCT
ijtc-658	101	19	policy	policy	NOUN
ijtc-658	101	20	makers	maker	NOUN
ijtc-658	101	21	and	and	CCONJ
ijtc-658	101	22	voters	voter	NOUN
ijtc-658	101	23	should	should	AUX
ijtc-658	101	24	be	be	AUX
ijtc-658	101	25	informed	inform	VERB
ijtc-658	101	26	of	of	ADP
ijtc-658	101	27	that	that	PRON
ijtc-658	101	28	.	.	PUNCT
ijtc-658	102	1	however	however	ADV
ijtc-658	102	2	,	,	PUNCT
ijtc-658	102	3	if	if	SCONJ
ijtc-658	102	4	there	there	PRON
ijtc-658	102	5	is	be	VERB
ijtc-658	102	6	a	a	DET
ijtc-658	102	7	change	change	NOUN
ijtc-658	102	8	in	in	ADP
ijtc-658	102	9	tax	tax	NOUN
ijtc-658	102	10	that	that	PRON
ijtc-658	102	11	affects	affect	VERB
ijtc-658	102	12	the	the	DET
ijtc-658	102	13	economy	economy	NOUN
ijtc-658	102	14	negatively	negatively	ADV
ijtc-658	102	15	,	,	PUNCT
ijtc-658	102	16	the	the	DET
ijtc-658	102	17	public	public	NOUN
ijtc-658	102	18	should	should	AUX
ijtc-658	102	19	be	be	AUX
ijtc-658	102	20	aware	aware	ADJ
ijtc-658	102	21	of	of	ADP
ijtc-658	102	22	that	that	PRON
ijtc-658	102	23	.	.	PUNCT
ijtc-658	103	1	another	another	DET
ijtc-658	103	2	importance	importance	NOUN
ijtc-658	103	3	of	of	ADP
ijtc-658	103	4	the	the	DET
ijtc-658	103	5	tag	tag	NOUN
ijtc-658	103	6	model	model	NOUN
ijtc-658	103	7	is	be	AUX
ijtc-658	103	8	that	that	SCONJ
ijtc-658	103	9	its	its	PRON
ijtc-658	103	10	estimated	estimate	VERB
ijtc-658	103	11	revenue	revenue	NOUN
ijtc-658	103	12	is	be	AUX
ijtc-658	103	13	more	more	ADV
ijtc-658	103	14	realistic	realistic	ADJ
ijtc-658	103	15	than	than	ADP
ijtc-658	103	16	conventional	conventional	ADJ
ijtc-658	103	17	revenue	revenue	NOUN
ijtc-658	103	18	estimates	estimate	NOUN
ijtc-658	103	19	when	when	SCONJ
ijtc-658	103	20	growth	growth	NOUN
ijtc-658	103	21	effects	effect	NOUN
ijtc-658	103	22	are	be	AUX
ijtc-658	103	23	large	large	ADJ
ijtc-658	103	24	.	.	PUNCT
ijtc-658	104	1	conventional	conventional	ADJ
ijtc-658	104	2	revenue	revenue	NOUN
ijtc-658	104	3	estimates	estimate	NOUN
ijtc-658	104	4	usually	usually	ADV
ijtc-658	104	5	assume	assume	VERB
ijtc-658	104	6	that	that	SCONJ
ijtc-658	104	7	while	while	SCONJ
ijtc-658	104	8	tax	tax	NOUN
ijtc-658	104	9	changes	change	NOUN
ijtc-658	104	10	may	may	AUX
ijtc-658	104	11	cause	cause	VERB
ijtc-658	104	12	shifts	shift	NOUN
ijtc-658	104	13	within	within	ADP
ijtc-658	104	14	the	the	DET
ijtc-658	104	15	economy	economy	NOUN
ijtc-658	104	16	,	,	PUNCT
ijtc-658	104	17	they	they	PRON
ijtc-658	104	18	do	do	AUX
ijtc-658	104	19	not	not	PART
ijtc-658	104	20	alter	alter	VERB
ijtc-658	104	21	the	the	DET
ijtc-658	104	22	economy	economy	NOUN
ijtc-658	104	23	’s	’s	PART
ijtc-658	104	24	total	total	ADJ
ijtc-658	104	25	size	size	NOUN
ijtc-658	104	26	and	and	CCONJ
ijtc-658	104	27	productivity	productivity	NOUN
ijtc-658	104	28	.	.	PUNCT
ijtc-658	105	1	tag	tag	NOUN
ijtc-658	105	2	model	model	NOUN
ijtc-658	105	3	produces	produce	VERB
ijtc-658	105	4	dynamics	dynamic	NOUN
ijtc-658	105	5	revenue	revenue	NOUN
ijtc-658	105	6	estimates	estimate	NOUN
ijtc-658	105	7	free	free	ADJ
ijtc-658	105	8	of	of	ADP
ijtc-658	105	9	that	that	DET
ijtc-658	105	10	bias	bias	NOUN
ijtc-658	105	11	.	.	PUNCT
ijtc-658	106	1	1.3	1.3	NUM
ijtc-658	106	2	evaluation	evaluation	NOUN
ijtc-658	106	3	and	and	CCONJ
ijtc-658	106	4	methods	method	NOUN
ijtc-658	106	5	of	of	ADP
ijtc-658	106	6	assessment	assessment	NOUN
ijtc-658	106	7	of	of	ADP
ijtc-658	106	8	land	land	NOUN
ijtc-658	106	9	taxation	taxation	NOUN
ijtc-658	106	10	in	in	ADP
ijtc-658	106	11	assessing	assess	VERB
ijtc-658	106	12	the	the	DET
ijtc-658	106	13	methods	method	NOUN
ijtc-658	106	14	used	use	VERB
ijtc-658	106	15	in	in	ADP
ijtc-658	106	16	evaluating	evaluate	VERB
ijtc-658	106	17	land	land	NOUN
ijtc-658	106	18	taxes	taxis	NOUN
ijtc-658	106	19	for	for	ADP
ijtc-658	106	20	revenue	revenue	NOUN
ijtc-658	106	21	mobilisation	mobilisation	NOUN
ijtc-658	106	22	,	,	PUNCT
ijtc-658	106	23	tax	tax	NOUN
ijtc-658	106	24	base	base	NOUN
ijtc-658	106	25	needs	need	VERB
ijtc-658	106	26	to	to	PART
ijtc-658	106	27	be	be	AUX
ijtc-658	106	28	determined	determine	VERB
ijtc-658	106	29	first	first	ADV
ijtc-658	106	30	.	.	PUNCT
ijtc-658	107	1	the	the	DET
ijtc-658	107	2	determination	determination	NOUN
ijtc-658	107	3	of	of	ADP
ijtc-658	107	4	tax	tax	NOUN
ijtc-658	107	5	base	base	NOUN
ijtc-658	107	6	is	be	AUX
ijtc-658	107	7	done	do	VERB
ijtc-658	107	8	at	at	ADP
ijtc-658	107	9	different	different	ADJ
ijtc-658	107	10	levels	level	NOUN
ijtc-658	107	11	of	of	ADP
ijtc-658	107	12	government	government	NOUN
ijtc-658	107	13	in	in	ADP
ijtc-658	107	14	various	various	ADJ
ijtc-658	107	15	countries	country	NOUN
ijtc-658	107	16	.	.	PUNCT
ijtc-658	108	1	in	in	ADP
ijtc-658	108	2	czech	czech	PROPN
ijtc-658	108	3	republic	republic	PROPN
ijtc-658	108	4	and	and	CCONJ
ijtc-658	108	5	south	south	PROPN
ijtc-658	108	6	africa	africa	PROPN
ijtc-658	108	7	,	,	PUNCT
ijtc-658	108	8	the	the	DET
ijtc-658	108	9	decision	decision	NOUN
ijtc-658	108	10	of	of	ADP
ijtc-658	108	11	tax	tax	NOUN
ijtc-658	108	12	base	base	NOUN
ijtc-658	108	13	is	be	AUX
ijtc-658	108	14	usually	usually	ADV
ijtc-658	108	15	made	make	VERB
ijtc-658	108	16	at	at	ADP
ijtc-658	108	17	the	the	DET
ijtc-658	108	18	central	central	ADJ
ijtc-658	108	19	government	government	NOUN
ijtc-658	108	20	level	level	NOUN
ijtc-658	108	21	while	while	SCONJ
ijtc-658	108	22	countries	country	NOUN
ijtc-658	108	23	like	like	ADP
ijtc-658	108	24	nigeria	nigeria	PROPN
ijtc-658	108	25	and	and	CCONJ
ijtc-658	108	26	united	united	PROPN
ijtc-658	108	27	states	states	PROPN
ijtc-658	108	28	in	in	ADP
ijtc-658	108	29	federal	federal	ADJ
ijtc-658	108	30	countries	country	NOUN
ijtc-658	108	31	make	make	VERB
ijtc-658	108	32	their	their	PRON
ijtc-658	108	33	decision	decision	NOUN
ijtc-658	108	34	at	at	ADP
ijtc-658	108	35	the	the	DET
ijtc-658	108	36	state	state	NOUN
ijtc-658	108	37	and	and	CCONJ
ijtc-658	108	38	provincial	provincial	ADJ
ijtc-658	108	39	level	level	NOUN
ijtc-658	108	40	(	(	PUNCT
ijtc-658	108	41	franzsen	franzsen	PROPN
ijtc-658	108	42	&	&	CCONJ
ijtc-658	108	43	mccluskey	mccluskey	PROPN
ijtc-658	108	44	,	,	PUNCT
ijtc-658	108	45	2017	2017	NUM
ijtc-658	108	46	)	)	PUNCT
ijtc-658	108	47	.	.	PUNCT
ijtc-658	109	1	furthermore	furthermore	ADV
ijtc-658	109	2	,	,	PUNCT
ijtc-658	109	3	most	most	ADJ
ijtc-658	109	4	other	other	ADJ
ijtc-658	109	5	countries	country	NOUN
ijtc-658	109	6	stipulate	stipulate	VERB
ijtc-658	109	7	different	different	ADJ
ijtc-658	109	8	tax	tax	NOUN
ijtc-658	109	9	bases	basis	NOUN
ijtc-658	109	10	based	base	VERB
ijtc-658	109	11	on	on	ADP
ijtc-658	109	12	the	the	DET
ijtc-658	109	13	types	type	NOUN
ijtc-658	109	14	and	and	CCONJ
ijtc-658	109	15	categories	category	NOUN
ijtc-658	109	16	of	of	ADP
ijtc-658	109	17	properties	property	NOUN
ijtc-658	109	18	.	.	PUNCT
ijtc-658	110	1	bases	basis	NOUN
ijtc-658	110	2	on	on	ADP
ijtc-658	110	3	their	their	PRON
ijtc-658	110	4	own	own	ADJ
ijtc-658	110	5	classifications	classification	NOUN
ijtc-658	110	6	,	,	PUNCT
ijtc-658	110	7	it	it	PRON
ijtc-658	110	8	known	know	VERB
ijtc-658	110	9	that	that	SCONJ
ijtc-658	110	10	there	there	PRON
ijtc-658	110	11	are	be	VERB
ijtc-658	110	12	three	three	NUM
ijtc-658	110	13	broad	broad	ADJ
ijtc-658	110	14	ways	way	NOUN
ijtc-658	110	15	in	in	ADP
ijtc-658	110	16	which	which	PRON
ijtc-658	110	17	tax	tax	NOUN
ijtc-658	110	18	base	base	NOUN
ijtc-658	110	19	can	can	AUX
ijtc-658	110	20	be	be	AUX
ijtc-658	110	21	determined	determine	VERB
ijtc-658	110	22	and	and	CCONJ
ijtc-658	110	23	these	these	PRON
ijtc-658	110	24	are	be	AUX
ijtc-658	110	25	:	:	PUNCT
ijtc-658	110	26	as	as	ADP
ijtc-658	110	27	per	per	ADP
ijtc-658	110	28	unit	unit	NOUN
ijtc-658	110	29	tax	tax	NOUN
ijtc-658	110	30	,	,	PUNCT
ijtc-658	110	31	an	an	DET
ijtc-658	110	32	area	area	NOUN
ijtc-658	110	33	-	-	PUNCT
ijtc-658	110	34	based	base	VERB
ijtc-658	110	35	tax	tax	NOUN
ijtc-658	110	36	,	,	PUNCT
ijtc-658	110	37	and	and	CCONJ
ijtc-658	110	38	a	a	DET
ijtc-658	110	39	valuebased	valuebase	VERB
ijtc-658	110	40	tax	tax	NOUN
ijtc-658	110	41	.	.	PUNCT
ijtc-658	111	1	for	for	ADP
ijtc-658	111	2	fairness	fairness	NOUN
ijtc-658	111	3	and	and	CCONJ
ijtc-658	111	4	equity	equity	NOUN
ijtc-658	111	5	amongst	amongst	ADP
ijtc-658	111	6	tax	tax	NOUN
ijtc-658	111	7	payers	payer	NOUN
ijtc-658	111	8	in	in	ADP
ijtc-658	111	9	any	any	DET
ijtc-658	111	10	jurisdiction	jurisdiction	NOUN
ijtc-658	111	11	,	,	PUNCT
ijtc-658	111	12	property	property	NOUN
ijtc-658	111	13	tax	tax	NOUN
ijtc-658	111	14	base	base	NOUN
ijtc-658	111	15	should	should	AUX
ijtc-658	111	16	be	be	AUX
ijtc-658	111	17	assessed	assess	VERB
ijtc-658	111	18	uniformly	uniformly	ADV
ijtc-658	111	19	amongst	amongst	ADP
ijtc-658	111	20	property	property	NOUN
ijtc-658	111	21	owners	owner	NOUN
ijtc-658	111	22	(	(	PUNCT
ijtc-658	111	23	franzsen	franzsen	PROPN
ijtc-658	111	24	&	&	CCONJ
ijtc-658	111	25	mccluskey	mccluskey	PROPN
ijtc-658	111	26	,	,	PUNCT
ijtc-658	111	27	2017	2017	NUM
ijtc-658	111	28	)	)	PUNCT
ijtc-658	111	29	.	.	PUNCT
ijtc-658	112	1	a	a	DET
ijtc-658	112	2	)	)	PUNCT
ijtc-658	112	3	area	area	NOUN
ijtc-658	112	4	-	-	PUNCT
ijtc-658	112	5	based	base	VERB
ijtc-658	112	6	system	system	NOUN
ijtc-658	112	7	:	:	PUNCT
ijtc-658	112	8	this	this	DET
ijtc-658	112	9	approach	approach	NOUN
ijtc-658	112	10	is	be	AUX
ijtc-658	112	11	mostly	mostly	ADV
ijtc-658	112	12	undertaken	undertake	VERB
ijtc-658	112	13	by	by	ADP
ijtc-658	112	14	countries	country	NOUN
ijtc-658	112	15	where	where	SCONJ
ijtc-658	112	16	necessary	necessary	ADJ
ijtc-658	112	17	information	information	NOUN
ijtc-658	112	18	on	on	ADP
ijtc-658	112	19	property	property	NOUN
ijtc-658	112	20	is	be	AUX
ijtc-658	112	21	to	to	AUX
ijtc-658	112	22	not	not	PART
ijtc-658	112	23	available	available	ADJ
ijtc-658	112	24	.	.	PUNCT
ijtc-658	113	1	the	the	DET
ijtc-658	113	2	value	value	NOUN
ijtc-658	113	3	of	of	ADP
ijtc-658	113	4	tax	tax	NOUN
ijtc-658	113	5	in	in	ADP
ijtc-658	113	6	this	this	DET
ijtc-658	113	7	situation	situation	NOUN
ijtc-658	113	8	is	be	AUX
ijtc-658	113	9	mostly	mostly	ADV
ijtc-658	113	10	based	base	VERB
ijtc-658	113	11	on	on	ADP
ijtc-658	113	12	location	location	NOUN
ijtc-658	113	13	and	and	CCONJ
ijtc-658	113	14	age	age	NOUN
ijtc-658	113	15	of	of	ADP
ijtc-658	113	16	the	the	DET
ijtc-658	113	17	structure	structure	NOUN
ijtc-658	113	18	.	.	PUNCT
ijtc-658	114	1	it	it	PRON
ijtc-658	114	2	is	be	AUX
ijtc-658	114	3	applicable	applicable	ADJ
ijtc-658	114	4	to	to	ADP
ijtc-658	114	5	both	both	CCONJ
ijtc-658	114	6	land	land	NOUN
ijtc-658	114	7	and	and	CCONJ
ijtc-658	114	8	other	other	ADJ
ijtc-658	114	9	improvements	improvement	NOUN
ijtc-658	114	10	on	on	ADP
ijtc-658	114	11	it	it	PRON
ijtc-658	114	12	.	.	PUNCT
ijtc-658	115	1	the	the	DET
ijtc-658	115	2	tax	tax	NOUN
ijtc-658	115	3	base	base	NOUN
ijtc-658	115	4	is	be	AUX
ijtc-658	115	5	charge	charge	VERB
ijtc-658	115	6	per	per	ADP
ijtc-658	115	7	square	square	ADJ
ijtc-658	115	8	meter	meter	NOUN
ijtc-658	115	9	of	of	ADP
ijtc-658	115	10	the	the	DET
ijtc-658	115	11	area	area	NOUN
ijtc-658	115	12	or	or	CCONJ
ijtc-658	115	13	worth	worth	ADJ
ijtc-658	115	14	rate	rate	NOUN
ijtc-658	115	15	per	per	ADP
ijtc-658	115	16	square	square	ADJ
ijtc-658	115	17	meter	meter	NOUN
ijtc-658	115	18	multiply	multiply	NOUN
ijtc-658	115	19	with	with	ADP
ijtc-658	115	20	the	the	DET
ijtc-658	115	21	size	size	NOUN
ijtc-658	115	22	of	of	ADP
ijtc-658	115	23	the	the	DET
ijtc-658	115	24	building	building	NOUN
ijtc-658	115	25	.	.	PUNCT
ijtc-658	116	1	the	the	DET
ijtc-658	116	2	unit	unit	NOUN
ijtc-658	116	3	assessment	assessment	NOUN
ijtc-658	116	4	is	be	AUX
ijtc-658	116	5	adjusted	adjust	VERB
ijtc-658	116	6	to	to	PART
ijtc-658	116	7	reflect	reflect	VERB
ijtc-658	116	8	the	the	DET
ijtc-658	116	9	location	location	NOUN
ijtc-658	116	10	,	,	PUNCT
ijtc-658	116	11	age	age	NOUN
ijtc-658	116	12	of	of	ADP
ijtc-658	116	13	the	the	DET
ijtc-658	116	14	structure	structure	NOUN
ijtc-658	116	15	and	and	CCONJ
ijtc-658	116	16	use	use	NOUN
ijtc-658	116	17	of	of	ADP
ijtc-658	116	18	the	the	DET
ijtc-658	116	19	property	property	NOUN
ijtc-658	116	20	.	.	PUNCT
ijtc-658	117	1	it	it	PRON
ijtc-658	117	2	can	can	AUX
ijtc-658	117	3	be	be	AUX
ijtc-658	117	4	delineated	delineate	VERB
ijtc-658	117	5	that	that	SCONJ
ijtc-658	117	6	area	area	NOUN
ijtc-658	117	7	based	base	VERB
ijtc-658	117	8	assessment	assessment	NOUN
ijtc-658	117	9	is	be	AUX
ijtc-658	117	10	a	a	DET
ijtc-658	117	11	reflection	reflection	NOUN
ijtc-658	117	12	of	of	ADP
ijtc-658	117	13	average	average	ADJ
ijtc-658	117	14	values	value	NOUN
ijtc-658	117	15	for	for	ADP
ijtc-658	117	16	group	group	NOUN
ijtc-658	117	17	of	of	ADP
ijtc-658	117	18	properties	property	NOUN
ijtc-658	117	19	within	within	ADP
ijtc-658	117	20	zones	zone	NOUN
ijtc-658	117	21	(	(	PUNCT
ijtc-658	117	22	bird	bird	NOUN
ijtc-658	117	23	&	&	CCONJ
ijtc-658	117	24	slack	slack	PROPN
ijtc-658	117	25	,	,	PUNCT
ijtc-658	117	26	2013	2013	NUM
ijtc-658	117	27	)	)	PUNCT
ijtc-658	117	28	.	.	PUNCT
ijtc-658	118	1	country	country	NOUN
ijtc-658	118	2	like	like	ADP
ijtc-658	118	3	dar	dar	PROPN
ijtc-658	118	4	es	es	PROPN
ijtc-658	118	5	salaam	salaam	PROPN
ijtc-658	118	6	made	make	VERB
ijtc-658	118	7	adjustment	adjustment	NOUN
ijtc-658	118	8	on	on	ADP
ijtc-658	118	9	the	the	DET
ijtc-658	118	10	assessment	assessment	NOUN
ijtc-658	118	11	on	on	ADP
ijtc-658	118	12	tax	tax	NOUN
ijtc-658	118	13	base	base	NOUN
ijtc-658	118	14	to	to	PART
ijtc-658	118	15	be	be	AUX
ijtc-658	118	16	hinged	hinge	VERB
ijtc-658	118	17	on	on	ADP
ijtc-658	118	18	size	size	NOUN
ijtc-658	118	19	of	of	ADP
ijtc-658	118	20	properties	property	NOUN
ijtc-658	118	21	and	and	CCONJ
ijtc-658	118	22	the	the	DET
ijtc-658	118	23	location	location	NOUN
ijtc-658	118	24	.	.	PUNCT
ijtc-658	119	1	in	in	ADP
ijtc-658	119	2	kinshasa	kinshasa	PROPN
ijtc-658	119	3	,	,	PUNCT
ijtc-658	119	4	democratic	democratic	PROPN
ijtc-658	119	5	republic	republic	PROPN
ijtc-658	119	6	of	of	ADP
ijtc-658	119	7	congo	congo	PROPN
ijtc-658	119	8	,	,	PUNCT
ijtc-658	119	9	taxes	taxis	NOUN
ijtc-658	119	10	are	be	AUX
ijtc-658	119	11	classified	classify	VERB
ijtc-658	119	12	by	by	ADP
ijtc-658	119	13	neighbourhood	neighbourhood	NOUN
ijtc-658	119	14	.	.	PUNCT
ijtc-658	120	1	b	b	X
ijtc-658	120	2	)	)	PUNCT
ijtc-658	120	3	capital	capital	NOUN
ijtc-658	120	4	value	value	NOUN
ijtc-658	120	5	system	system	NOUN
ijtc-658	120	6	:	:	PUNCT
ijtc-658	120	7	this	this	DET
ijtc-658	120	8	system	system	NOUN
ijtc-658	120	9	of	of	ADP
ijtc-658	120	10	assessment	assessment	NOUN
ijtc-658	120	11	is	be	AUX
ijtc-658	120	12	practiced	practice	VERB
ijtc-658	120	13	mainly	mainly	ADV
ijtc-658	120	14	in	in	ADP
ijtc-658	120	15	a	a	DET
ijtc-658	120	16	developed	develop	VERB
ijtc-658	120	17	country	country	NOUN
ijtc-658	120	18	where	where	SCONJ
ijtc-658	120	19	experts	expert	NOUN
ijtc-658	120	20	are	be	AUX
ijtc-658	120	21	available	available	ADJ
ijtc-658	120	22	.	.	PUNCT
ijtc-658	121	1	this	this	DET
ijtc-658	121	2	system	system	NOUN
ijtc-658	121	3	appraise	appraise	VERB
ijtc-658	121	4	the	the	DET
ijtc-658	121	5	value	value	NOUN
ijtc-658	121	6	that	that	PRON
ijtc-658	121	7	market	market	NOUN
ijtc-658	121	8	put	put	VERB
ijtc-658	121	9	on	on	ADP
ijtc-658	121	10	properties	property	NOUN
ijtc-658	121	11	.	.	PUNCT
ijtc-658	122	1	there	there	PRON
ijtc-658	122	2	are	be	VERB
ijtc-658	122	3	also	also	ADV
ijtc-658	122	4	elucidate	elucidate	VERB
ijtc-658	122	5	various	various	ADJ
ijtc-658	122	6	methods	method	NOUN
ijtc-658	122	7	that	that	PRON
ijtc-658	122	8	can	can	AUX
ijtc-658	122	9	be	be	AUX
ijtc-658	122	10	employed	employ	VERB
ijtc-658	122	11	to	to	PART
ijtc-658	122	12	estimate	estimate	VERB
ijtc-658	122	13	market	market	NOUN
ijtc-658	122	14	value	value	NOUN
ijtc-658	122	15	(	(	PUNCT
ijtc-658	122	16	bird	bird	NOUN
ijtc-658	122	17	&	&	CCONJ
ijtc-658	122	18	slack	slack	PROPN
ijtc-658	122	19	,	,	PUNCT
ijtc-658	122	20	2013	2013	NUM
ijtc-658	122	21	)	)	PUNCT
ijtc-658	122	22	and	and	CCONJ
ijtc-658	122	23	these	these	PRON
ijtc-658	122	24	are	be	AUX
ijtc-658	122	25	:	:	PUNCT
ijtc-658	122	26	i.	i.	NOUN
ijtc-658	122	27	)	)	PUNCT
ijtc-658	122	28	by	by	ADP
ijtc-658	122	29	assessment	assessment	NOUN
ijtc-658	122	30	of	of	ADP
ijtc-658	122	31	comparison	comparison	NOUN
ijtc-658	122	32	sales	sale	NOUN
ijtc-658	122	33	approach	approach	NOUN
ijtc-658	122	34	with	with	ADP
ijtc-658	122	35	similar	similar	ADJ
ijtc-658	122	36	properties	property	NOUN
ijtc-658	122	37	in	in	ADP
ijtc-658	122	38	the	the	DET
ijtc-658	122	39	neighbourhood	neighbourhood	NOUN
ijtc-658	122	40	,	,	PUNCT
ijtc-658	122	41	ii	ii	PROPN
ijtc-658	122	42	.	.	PUNCT
ijtc-658	122	43	)	)	PUNCT
ijtc-658	123	1	the	the	DET
ijtc-658	123	2	cost	cost	NOUN
ijtc-658	123	3	method	method	NOUN
ijtc-658	123	4	approach	approach	NOUN
ijtc-658	123	5	.	.	PUNCT
ijtc-658	124	1	this	this	PRON
ijtc-658	124	2	is	be	AUX
ijtc-658	124	3	applicable	applicable	ADJ
ijtc-658	124	4	mostly	mostly	ADV
ijtc-658	124	5	for	for	ADP
ijtc-658	124	6	properties	property	NOUN
ijtc-658	124	7	that	that	PRON
ijtc-658	124	8	seldomly	seldomly	ADV
ijtc-658	124	9	change	change	VERB
ijtc-658	124	10	hand	hand	NOUN
ijtc-658	124	11	,	,	PUNCT
ijtc-658	124	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	124	13	critical	critical	ADJ
ijtc-658	124	14	examination	examination	NOUN
ijtc-658	124	15	of	of	ADP
ijtc-658	124	16	the	the	DET
ijtc-658	124	17	relationship	relationship	NOUN
ijtc-658	124	18	between	between	ADP
ijtc-658	124	19	land	land	NOUN
ijtc-658	124	20	taxation	taxation	NOUN
ijtc-658	124	21	and	and	CCONJ
ijtc-658	124	22	total	total	ADJ
ijtc-658	124	23	internal	internal	ADJ
ijtc-658	124	24	revenue	revenue	NOUN
ijtc-658	124	25	generated	generate	VERB
ijtc-658	124	26	in	in	ADP
ijtc-658	124	27	kano	kano	PROPN
ijtc-658	124	28	state	state	PROPN
ijtc-658	124	29	,	,	PUNCT
ijtc-658	124	30	nigeria	nigeria	PROPN
ijtc-658	124	31	orekan	orekan	VERB
ijtc-658	124	32	134|	134|	PROPN
ijtc-658	124	33	ilomata	ilomata	PROPN
ijtc-658	124	34	international	international	ADJ
ijtc-658	124	35	journal	journal	NOUN
ijtc-658	124	36	of	of	ADP
ijtc-658	124	37	tax	tax	PROPN
ijtc-658	124	38	&	&	CCONJ
ijtc-658	124	39	accounting	accounting	PROPN
ijtc-658	124	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	124	41	iii	iii	PROPN
ijtc-658	124	42	.	.	PUNCT
ijtc-658	124	43	)	)	PUNCT
ijtc-658	125	1	the	the	DET
ijtc-658	125	2	income	income	NOUN
ijtc-658	125	3	approach	approach	NOUN
ijtc-658	125	4	in	in	ADP
ijtc-658	125	5	which	which	PRON
ijtc-658	125	6	the	the	DET
ijtc-658	125	7	assessors	assessor	NOUN
ijtc-658	125	8	appraise	appraise	VERB
ijtc-658	125	9	the	the	DET
ijtc-658	125	10	potential	potential	NOUN
ijtc-658	125	11	of	of	ADP
ijtc-658	125	12	gross	gross	ADJ
ijtc-658	125	13	rental	rental	ADJ
ijtc-658	125	14	income	income	NOUN
ijtc-658	125	15	the	the	DET
ijtc-658	125	16	property	property	NOUN
ijtc-658	125	17	can	can	AUX
ijtc-658	125	18	produce	produce	VERB
ijtc-658	125	19	after	after	SCONJ
ijtc-658	125	20	all	all	DET
ijtc-658	125	21	other	other	ADJ
ijtc-658	125	22	outgoings	outgoing	NOUN
ijtc-658	125	23	have	have	AUX
ijtc-658	125	24	been	be	AUX
ijtc-658	125	25	deducted	deduct	VERB
ijtc-658	125	26	.	.	PUNCT
ijtc-658	126	1	namibia	namibia	PROPN
ijtc-658	126	2	,	,	PUNCT
ijtc-658	126	3	the	the	DET
ijtc-658	126	4	philippines	philippine	NOUN
ijtc-658	126	5	and	and	CCONJ
ijtc-658	126	6	swaziland	swaziland	NOUN
ijtc-658	126	7	value	value	NOUN
ijtc-658	126	8	and	and	CCONJ
ijtc-658	126	9	tax	tax	NOUN
ijtc-658	126	10	land	land	NOUN
ijtc-658	126	11	and	and	CCONJ
ijtc-658	126	12	building	building	NOUN
ijtc-658	126	13	separately	separately	ADV
ijtc-658	126	14	.	.	PUNCT
ijtc-658	127	1	land	land	NOUN
ijtc-658	127	2	assessment	assessment	NOUN
ijtc-658	127	3	value	value	NOUN
ijtc-658	127	4	is	be	AUX
ijtc-658	127	5	based	base	VERB
ijtc-658	127	6	on	on	ADP
ijtc-658	127	7	market	market	NOUN
ijtc-658	127	8	transaction	transaction	NOUN
ijtc-658	127	9	while	while	SCONJ
ijtc-658	127	10	other	other	ADJ
ijtc-658	127	11	advancements	advancement	NOUN
ijtc-658	127	12	are	be	AUX
ijtc-658	127	13	based	base	VERB
ijtc-658	127	14	on	on	ADP
ijtc-658	127	15	depreciated	depreciate	VERB
ijtc-658	127	16	replacement	replacement	NOUN
ijtc-658	127	17	cost	cost	NOUN
ijtc-658	127	18	(	(	PUNCT
ijtc-658	127	19	franzsen	franzsen	PROPN
ijtc-658	127	20	&	&	CCONJ
ijtc-658	127	21	mccluskey	mccluskey	PROPN
ijtc-658	127	22	,	,	PUNCT
ijtc-658	127	23	2017	2017	NUM
ijtc-658	127	24	)	)	PUNCT
ijtc-658	127	25	.	.	PUNCT
ijtc-658	128	1	capital	capital	NOUN
ijtc-658	128	2	value	value	NOUN
ijtc-658	128	3	approach	approach	NOUN
ijtc-658	128	4	is	be	AUX
ijtc-658	128	5	common	common	ADJ
ijtc-658	128	6	in	in	ADP
ijtc-658	128	7	a	a	DET
ijtc-658	128	8	country	country	NOUN
ijtc-658	128	9	where	where	SCONJ
ijtc-658	128	10	property	property	NOUN
ijtc-658	128	11	market	market	NOUN
ijtc-658	128	12	is	be	AUX
ijtc-658	128	13	formal	formal	ADJ
ijtc-658	128	14	and	and	CCONJ
ijtc-658	128	15	countries	country	NOUN
ijtc-658	128	16	with	with	ADP
ijtc-658	128	17	informal	informal	ADJ
ijtc-658	128	18	property	property	NOUN
ijtc-658	128	19	market	market	NOUN
ijtc-658	128	20	and	and	CCONJ
ijtc-658	128	21	limited	limited	ADJ
ijtc-658	128	22	number	number	NOUN
ijtc-658	128	23	of	of	ADP
ijtc-658	128	24	valuers	valuer	NOUN
ijtc-658	128	25	do	do	AUX
ijtc-658	128	26	not	not	PART
ijtc-658	128	27	work	work	VERB
ijtc-658	128	28	effectively	effectively	ADV
ijtc-658	128	29	.	.	PUNCT
ijtc-658	129	1	1.4	1.4	NUM
ijtc-658	129	2	practice	practice	NOUN
ijtc-658	129	3	of	of	ADP
ijtc-658	129	4	a	a	DET
ijtc-658	129	5	good	good	ADJ
ijtc-658	129	6	property	property	NOUN
ijtc-658	129	7	tax	tax	NOUN
ijtc-658	129	8	the	the	DET
ijtc-658	129	9	way	way	NOUN
ijtc-658	129	10	and	and	CCONJ
ijtc-658	129	11	manner	manner	NOUN
ijtc-658	129	12	in	in	ADP
ijtc-658	129	13	which	which	PRON
ijtc-658	129	14	land	land	NOUN
ijtc-658	129	15	tax	tax	NOUN
ijtc-658	129	16	is	be	AUX
ijtc-658	129	17	being	be	AUX
ijtc-658	129	18	practiced	practice	VERB
ijtc-658	129	19	and	and	CCONJ
ijtc-658	129	20	implemented	implement	VERB
ijtc-658	129	21	differ	differ	VERB
ijtc-658	129	22	from	from	ADP
ijtc-658	129	23	one	one	NUM
ijtc-658	129	24	country	country	NOUN
ijtc-658	129	25	to	to	ADP
ijtc-658	129	26	another	another	PRON
ijtc-658	129	27	.	.	PUNCT
ijtc-658	130	1	also	also	ADV
ijtc-658	130	2	,	,	PUNCT
ijtc-658	130	3	there	there	PRON
ijtc-658	130	4	are	be	VERB
ijtc-658	130	5	different	different	ADJ
ijtc-658	130	6	factors	factor	NOUN
ijtc-658	130	7	that	that	PRON
ijtc-658	130	8	affect	affect	VERB
ijtc-658	130	9	the	the	DET
ijtc-658	130	10	functionality	functionality	NOUN
ijtc-658	130	11	and	and	CCONJ
ijtc-658	130	12	productivity	productivity	NOUN
ijtc-658	130	13	of	of	ADP
ijtc-658	130	14	property	property	NOUN
ijtc-658	130	15	tax	tax	NOUN
ijtc-658	130	16	despite	despite	SCONJ
ijtc-658	130	17	its	its	PRON
ijtc-658	130	18	popularity	popularity	NOUN
ijtc-658	130	19	,	,	PUNCT
ijtc-658	130	20	most	most	ADV
ijtc-658	130	21	especially	especially	ADV
ijtc-658	130	22	in	in	ADP
ijtc-658	130	23	the	the	DET
ijtc-658	130	24	developing	develop	VERB
ijtc-658	130	25	countries	country	NOUN
ijtc-658	130	26	.	.	PUNCT
ijtc-658	131	1	taxation	taxation	NOUN
ijtc-658	131	2	administration	administration	NOUN
ijtc-658	131	3	of	of	ADP
ijtc-658	131	4	any	any	DET
ijtc-658	131	5	country	country	NOUN
ijtc-658	131	6	is	be	AUX
ijtc-658	131	7	attached	attach	VERB
ijtc-658	131	8	to	to	ADP
ijtc-658	131	9	the	the	DET
ijtc-658	131	10	political	political	ADJ
ijtc-658	131	11	philosophy	philosophy	NOUN
ijtc-658	131	12	of	of	ADP
ijtc-658	131	13	that	that	DET
ijtc-658	131	14	state	state	NOUN
ijtc-658	131	15	.	.	PUNCT
ijtc-658	132	1	this	this	PRON
ijtc-658	132	2	means	mean	VERB
ijtc-658	132	3	that	that	SCONJ
ijtc-658	132	4	political	political	ADJ
ijtc-658	132	5	will	will	AUX
ijtc-658	132	6	has	have	VERB
ijtc-658	132	7	a	a	DET
ijtc-658	132	8	major	major	ADJ
ijtc-658	132	9	effect	effect	NOUN
ijtc-658	132	10	on	on	ADP
ijtc-658	132	11	the	the	DET
ijtc-658	132	12	smooth	smooth	ADJ
ijtc-658	132	13	running	running	NOUN
ijtc-658	132	14	and	and	CCONJ
ijtc-658	132	15	the	the	DET
ijtc-658	132	16	administration	administration	NOUN
ijtc-658	132	17	of	of	ADP
ijtc-658	132	18	property	property	NOUN
ijtc-658	132	19	tax	tax	NOUN
ijtc-658	132	20	in	in	ADP
ijtc-658	132	21	any	any	DET
ijtc-658	132	22	country	country	NOUN
ijtc-658	132	23	.	.	PUNCT
ijtc-658	133	1	it	it	PRON
ijtc-658	133	2	can	can	AUX
ijtc-658	133	3	also	also	ADV
ijtc-658	133	4	be	be	AUX
ijtc-658	133	5	observed	observe	VERB
ijtc-658	133	6	that	that	SCONJ
ijtc-658	133	7	most	most	ADJ
ijtc-658	133	8	tax	tax	NOUN
ijtc-658	133	9	policy	policy	NOUN
ijtc-658	133	10	do	do	AUX
ijtc-658	133	11	not	not	PART
ijtc-658	133	12	continue	continue	VERB
ijtc-658	133	13	its	its	PRON
ijtc-658	133	14	operation	operation	NOUN
ijtc-658	133	15	in	in	ADP
ijtc-658	133	16	most	most	ADJ
ijtc-658	133	17	developing	develop	VERB
ijtc-658	133	18	countries	country	NOUN
ijtc-658	133	19	because	because	SCONJ
ijtc-658	133	20	they	they	PRON
ijtc-658	133	21	appear	appear	VERB
ijtc-658	133	22	not	not	PART
ijtc-658	133	23	to	to	PART
ijtc-658	133	24	be	be	AUX
ijtc-658	133	25	relevant	relevant	ADJ
ijtc-658	133	26	in	in	ADP
ijtc-658	133	27	tax	tax	NOUN
ijtc-658	133	28	system	system	NOUN
ijtc-658	133	29	.	.	PUNCT
ijtc-658	134	1	nevertheless	nevertheless	ADV
ijtc-658	134	2	,	,	PUNCT
ijtc-658	134	3	there	there	PRON
ijtc-658	134	4	are	be	VERB
ijtc-658	134	5	various	various	ADJ
ijtc-658	134	6	reasons	reason	NOUN
ijtc-658	134	7	to	to	PART
ijtc-658	134	8	endorse	endorse	VERB
ijtc-658	134	9	property	property	NOUN
ijtc-658	134	10	tax	tax	NOUN
ijtc-658	134	11	in	in	ADP
ijtc-658	134	12	any	any	DET
ijtc-658	134	13	country	country	NOUN
ijtc-658	134	14	.	.	PUNCT
ijtc-658	135	1	because	because	SCONJ
ijtc-658	135	2	property	property	NOUN
ijtc-658	135	3	value	value	NOUN
ijtc-658	135	4	most	most	ADJ
ijtc-658	135	5	of	of	ADP
ijtc-658	135	6	the	the	DET
ijtc-658	135	7	time	time	NOUN
ijtc-658	135	8	appreciate	appreciate	VERB
ijtc-658	135	9	in	in	ADP
ijtc-658	135	10	the	the	DET
ijtc-658	135	11	market	market	NOUN
ijtc-658	135	12	,	,	PUNCT
ijtc-658	135	13	the	the	DET
ijtc-658	135	14	income	income	NOUN
ijtc-658	135	15	is	be	AUX
ijtc-658	135	16	elastic	elastic	ADJ
ijtc-658	135	17	.	.	PUNCT
ijtc-658	136	1	if	if	SCONJ
ijtc-658	136	2	this	this	PRON
ijtc-658	136	3	is	be	AUX
ijtc-658	136	4	the	the	DET
ijtc-658	136	5	case	case	NOUN
ijtc-658	136	6	property	property	NOUN
ijtc-658	136	7	tax	tax	NOUN
ijtc-658	136	8	would	would	AUX
ijtc-658	136	9	be	be	AUX
ijtc-658	136	10	difficult	difficult	ADJ
ijtc-658	136	11	to	to	PART
ijtc-658	136	12	sponge	sponge	VERB
ijtc-658	136	13	as	as	ADP
ijtc-658	136	14	part	part	NOUN
ijtc-658	136	15	of	of	ADP
ijtc-658	136	16	revenue	revenue	NOUN
ijtc-658	136	17	source	source	NOUN
ijtc-658	136	18	for	for	ADP
ijtc-658	136	19	any	any	DET
ijtc-658	136	20	nation	nation	NOUN
ijtc-658	136	21	(	(	PUNCT
ijtc-658	136	22	bahl	bahl	PROPN
ijtc-658	136	23	&	&	CCONJ
ijtc-658	136	24	vazquez	vazquez	PROPN
ijtc-658	136	25	,	,	PUNCT
ijtc-658	136	26	2008	2008	NUM
ijtc-658	136	27	)	)	PUNCT
ijtc-658	136	28	.	.	PUNCT
ijtc-658	137	1	property	property	NOUN
ijtc-658	137	2	tax	tax	NOUN
ijtc-658	137	3	is	be	AUX
ijtc-658	137	4	a	a	DET
ijtc-658	137	5	principal	principal	ADJ
ijtc-658	137	6	choice	choice	NOUN
ijtc-658	137	7	for	for	ADP
ijtc-658	137	8	local	local	ADJ
ijtc-658	137	9	government	government	NOUN
ijtc-658	137	10	as	as	ADP
ijtc-658	137	11	a	a	DET
ijtc-658	137	12	main	main	ADJ
ijtc-658	137	13	source	source	NOUN
ijtc-658	137	14	of	of	ADP
ijtc-658	137	15	revenue	revenue	NOUN
ijtc-658	137	16	because	because	SCONJ
ijtc-658	137	17	a	a	DET
ijtc-658	137	18	tax	tax	NOUN
ijtc-658	137	19	on	on	ADP
ijtc-658	137	20	immovable	immovable	ADJ
ijtc-658	137	21	land	land	NOUN
ijtc-658	137	22	and	and	CCONJ
ijtc-658	137	23	building	building	NOUN
ijtc-658	137	24	distorts	distort	VERB
ijtc-658	137	25	resource	resource	NOUN
ijtc-658	137	26	choices	choice	NOUN
ijtc-658	137	27	less	less	ADJ
ijtc-658	137	28	than	than	ADP
ijtc-658	137	29	any	any	DET
ijtc-658	137	30	other	other	ADJ
ijtc-658	137	31	choice	choice	NOUN
ijtc-658	137	32	.	.	PUNCT
ijtc-658	138	1	one	one	PRON
ijtc-658	138	2	can	can	AUX
ijtc-658	138	3	further	far	ADV
ijtc-658	138	4	add	add	VERB
ijtc-658	138	5	that	that	SCONJ
ijtc-658	138	6	property	property	NOUN
ijtc-658	138	7	tax	tax	NOUN
ijtc-658	138	8	is	be	AUX
ijtc-658	138	9	a	a	DET
ijtc-658	138	10	form	form	NOUN
ijtc-658	138	11	of	of	ADP
ijtc-658	138	12	progressive	progressive	ADJ
ijtc-658	138	13	tax	tax	NOUN
ijtc-658	138	14	,	,	PUNCT
ijtc-658	138	15	so	so	SCONJ
ijtc-658	138	16	it	it	PRON
ijtc-658	138	17	is	be	AUX
ijtc-658	138	18	charged	charge	VERB
ijtc-658	138	19	on	on	ADP
ijtc-658	138	20	those	those	PRON
ijtc-658	138	21	that	that	PRON
ijtc-658	138	22	are	be	AUX
ijtc-658	138	23	in	in	ADP
ijtc-658	138	24	the	the	DET
ijtc-658	138	25	high	high	ADJ
ijtc-658	138	26	income	income	NOUN
ijtc-658	138	27	bracket	bracket	NOUN
ijtc-658	138	28	(	(	PUNCT
ijtc-658	138	29	oates	oates	PROPN
ijtc-658	138	30	&	&	CCONJ
ijtc-658	138	31	schwab	schwab	PROPN
ijtc-658	138	32	,	,	PUNCT
ijtc-658	138	33	2009	2009	NUM
ijtc-658	138	34	)	)	PUNCT
ijtc-658	138	35	.	.	PUNCT
ijtc-658	139	1	it	it	PRON
ijtc-658	139	2	can	can	AUX
ijtc-658	139	3	be	be	AUX
ijtc-658	139	4	deduced	deduce	VERB
ijtc-658	139	5	from	from	ADP
ijtc-658	139	6	this	this	PRON
ijtc-658	139	7	that	that	SCONJ
ijtc-658	139	8	,	,	PUNCT
ijtc-658	139	9	one	one	PRON
ijtc-658	139	10	should	should	AUX
ijtc-658	139	11	expect	expect	VERB
ijtc-658	139	12	property	property	NOUN
ijtc-658	139	13	tax	tax	NOUN
ijtc-658	139	14	to	to	PART
ijtc-658	139	15	be	be	AUX
ijtc-658	139	16	a	a	DET
ijtc-658	139	17	veritable	veritable	ADJ
ijtc-658	139	18	source	source	NOUN
ijtc-658	139	19	of	of	ADP
ijtc-658	139	20	revenue	revenue	NOUN
ijtc-658	139	21	to	to	ADP
ijtc-658	139	22	the	the	DET
ijtc-658	139	23	state	state	NOUN
ijtc-658	139	24	.	.	PUNCT
ijtc-658	140	1	the	the	DET
ijtc-658	140	2	acceptance	acceptance	NOUN
ijtc-658	140	3	approval	approval	NOUN
ijtc-658	140	4	of	of	ADP
ijtc-658	140	5	property	property	NOUN
ijtc-658	140	6	tax	tax	NOUN
ijtc-658	140	7	as	as	ADP
ijtc-658	140	8	government	government	NOUN
ijtc-658	140	9	revenue	revenue	NOUN
ijtc-658	140	10	source	source	NOUN
ijtc-658	140	11	remains	remain	VERB
ijtc-658	140	12	valid	valid	ADJ
ijtc-658	140	13	and	and	CCONJ
ijtc-658	140	14	the	the	DET
ijtc-658	140	15	reforms	reform	NOUN
ijtc-658	140	16	of	of	ADP
ijtc-658	140	17	tax	tax	NOUN
ijtc-658	140	18	administration	administration	NOUN
ijtc-658	140	19	and	and	CCONJ
ijtc-658	140	20	management	management	NOUN
ijtc-658	140	21	should	should	AUX
ijtc-658	140	22	continue	continue	VERB
ijtc-658	140	23	.	.	PUNCT
ijtc-658	141	1	1.5	1.5	NUM
ijtc-658	141	2	nigeria	nigeria	PROPN
ijtc-658	141	3	’s	’s	PART
ijtc-658	141	4	key	key	ADJ
ijtc-658	141	5	economic	economic	ADJ
ijtc-658	141	6	indicators	indicator	NOUN
ijtc-658	141	7	and	and	CCONJ
ijtc-658	141	8	oil	oil	NOUN
ijtc-658	141	9	prices	price	NOUN
ijtc-658	141	10	and	and	CCONJ
ijtc-658	141	11	taxtake	taxtake	NOUN
ijtc-658	141	12	since	since	SCONJ
ijtc-658	141	13	oil	oil	NOUN
ijtc-658	141	14	has	have	AUX
ijtc-658	141	15	been	be	AUX
ijtc-658	141	16	a	a	DET
ijtc-658	141	17	major	major	ADJ
ijtc-658	141	18	source	source	NOUN
ijtc-658	141	19	of	of	ADP
ijtc-658	141	20	government	government	NOUN
ijtc-658	141	21	revenue	revenue	NOUN
ijtc-658	141	22	in	in	ADP
ijtc-658	141	23	nigeria	nigeria	PROPN
ijtc-658	142	1	,	,	PUNCT
ijtc-658	142	2	it	it	PRON
ijtc-658	142	3	appears	appear	VERB
ijtc-658	142	4	that	that	SCONJ
ijtc-658	142	5	effort	effort	NOUN
ijtc-658	142	6	of	of	ADP
ijtc-658	142	7	government	government	NOUN
ijtc-658	142	8	to	to	PART
ijtc-658	142	9	divesify	divesify	VERB
ijtc-658	142	10	into	into	ADP
ijtc-658	142	11	another	another	DET
ijtc-658	142	12	sector	sector	NOUN
ijtc-658	142	13	of	of	ADP
ijtc-658	142	14	the	the	DET
ijtc-658	142	15	economy	economy	NOUN
ijtc-658	142	16	to	to	PART
ijtc-658	142	17	mobilise	mobilise	VERB
ijtc-658	142	18	revenue	revenue	NOUN
ijtc-658	142	19	has	have	AUX
ijtc-658	142	20	been	be	AUX
ijtc-658	142	21	not	not	PART
ijtc-658	142	22	been	be	AUX
ijtc-658	142	23	fruitful	fruitful	ADJ
ijtc-658	142	24	.	.	PUNCT
ijtc-658	143	1	a	a	DET
ijtc-658	143	2	major	major	ADJ
ijtc-658	143	3	challenge	challenge	NOUN
ijtc-658	143	4	that	that	PRON
ijtc-658	143	5	is	be	AUX
ijtc-658	143	6	facing	face	VERB
ijtc-658	143	7	nigeria	nigeria	PROPN
ijtc-658	143	8	economy	economy	NOUN
ijtc-658	143	9	has	have	AUX
ijtc-658	143	10	been	be	AUX
ijtc-658	143	11	the	the	DET
ijtc-658	143	12	lower	low	ADJ
ijtc-658	143	13	price	price	NOUN
ijtc-658	143	14	of	of	ADP
ijtc-658	143	15	crude	crude	ADJ
ijtc-658	143	16	oil	oil	NOUN
ijtc-658	143	17	in	in	ADP
ijtc-658	143	18	the	the	DET
ijtc-658	143	19	international	international	ADJ
ijtc-658	143	20	market	market	NOUN
ijtc-658	143	21	and	and	CCONJ
ijtc-658	143	22	coupled	couple	VERB
ijtc-658	143	23	with	with	ADP
ijtc-658	143	24	this	this	PRON
ijtc-658	143	25	is	be	AUX
ijtc-658	143	26	the	the	DET
ijtc-658	143	27	recession	recession	NOUN
ijtc-658	143	28	experienced	experience	VERB
ijtc-658	143	29	by	by	ADP
ijtc-658	143	30	the	the	DET
ijtc-658	143	31	economy	economy	NOUN
ijtc-658	143	32	in	in	ADP
ijtc-658	143	33	2016	2016	NUM
ijtc-658	143	34	.	.	PUNCT
ijtc-658	144	1	from	from	ADP
ijtc-658	144	2	the	the	DET
ijtc-658	144	3	central	central	ADJ
ijtc-658	144	4	bank	bank	NOUN
ijtc-658	144	5	report	report	NOUN
ijtc-658	144	6	,	,	PUNCT
ijtc-658	144	7	2019	2019	NUM
ijtc-658	144	8	.	.	PUNCT
ijtc-658	145	1	it	it	PRON
ijtc-658	145	2	revealed	reveal	VERB
ijtc-658	145	3	that	that	SCONJ
ijtc-658	145	4	the	the	DET
ijtc-658	145	5	average	average	ADJ
ijtc-658	145	6	price	price	NOUN
ijtc-658	145	7	of	of	ADP
ijtc-658	145	8	crude	crude	ADJ
ijtc-658	145	9	oil	oil	NOUN
ijtc-658	145	10	fell	fall	VERB
ijtc-658	145	11	from	from	ADP
ijtc-658	145	12	around	around	ADP
ijtc-658	145	13	$	$	SYM
ijtc-658	145	14	113	113	NUM
ijtc-658	145	15	a	a	DET
ijtc-658	145	16	barrel	barrel	NOUN
ijtc-658	145	17	in	in	ADP
ijtc-658	145	18	2012	2012	NUM
ijtc-658	145	19	to	to	ADP
ijtc-658	145	20	just	just	ADV
ijtc-658	145	21	over	over	ADP
ijtc-658	145	22	$	$	SYM
ijtc-658	145	23	54	54	NUM
ijtc-658	145	24	in	in	ADP
ijtc-658	145	25	2017	2017	NUM
ijtc-658	145	26	.	.	PUNCT
ijtc-658	146	1	the	the	DET
ijtc-658	146	2	report	report	NOUN
ijtc-658	146	3	also	also	ADV
ijtc-658	146	4	made	make	VERB
ijtc-658	146	5	it	it	PRON
ijtc-658	146	6	known	know	VERB
ijtc-658	146	7	that	that	SCONJ
ijtc-658	146	8	nigeria	nigeria	PROPN
ijtc-658	146	9	being	be	AUX
ijtc-658	146	10	the	the	DET
ijtc-658	146	11	largest	large	ADJ
ijtc-658	146	12	oil	oil	NOUN
ijtc-658	146	13	producer	producer	NOUN
ijtc-658	146	14	in	in	ADP
ijtc-658	146	15	africa	africa	PROPN
ijtc-658	146	16	between	between	ADP
ijtc-658	146	17	the	the	DET
ijtc-658	146	18	year	year	NOUN
ijtc-658	146	19	2012	2012	NUM
ijtc-658	146	20	to	to	ADP
ijtc-658	146	21	2014	2014	NUM
ijtc-658	146	22	has	have	VERB
ijtc-658	146	23	57	57	NUM
ijtc-658	146	24	%	%	NOUN
ijtc-658	146	25	share	share	NOUN
ijtc-658	146	26	of	of	ADP
ijtc-658	146	27	the	the	DET
ijtc-658	146	28	total	total	ADJ
ijtc-658	146	29	income	income	NOUN
ijtc-658	146	30	realised	realise	VERB
ijtc-658	146	31	.	.	PUNCT
ijtc-658	147	1	it	it	PRON
ijtc-658	147	2	dropped	drop	VERB
ijtc-658	147	3	to	to	ADP
ijtc-658	147	4	41	41	NUM
ijtc-658	147	5	%	%	NOUN
ijtc-658	147	6	between	between	ADP
ijtc-658	147	7	2016	2016	NUM
ijtc-658	147	8	to	to	ADP
ijtc-658	147	9	2018	2018	NUM
ijtc-658	147	10	.	.	PUNCT
ijtc-658	148	1	according	accord	VERB
ijtc-658	148	2	to	to	ADP
ijtc-658	148	3	the	the	DET
ijtc-658	148	4	un	un	PROPN
ijtc-658	148	5	-	-	NOUN
ijtc-658	148	6	report	report	NOUN
ijtc-658	148	7	2018	2018	NUM
ijtc-658	148	8	,	,	PUNCT
ijtc-658	148	9	it	it	PRON
ijtc-658	148	10	showed	show	VERB
ijtc-658	148	11	that	that	SCONJ
ijtc-658	148	12	the	the	DET
ijtc-658	148	13	value	value	NOUN
ijtc-658	148	14	-	-	PUNCT
ijtc-658	148	15	added	add	VERB
ijtc-658	148	16	tax	tax	NOUN
ijtc-658	148	17	(	(	PUNCT
ijtc-658	148	18	vat	vat	NOUN
ijtc-658	148	19	)	)	PUNCT
ijtc-658	148	20	and	and	CCONJ
ijtc-658	148	21	company	company	NOUN
ijtc-658	148	22	income	income	NOUN
ijtc-658	148	23	tax	tax	NOUN
ijtc-658	148	24	have	have	AUX
ijtc-658	148	25	been	be	AUX
ijtc-658	148	26	rising	rise	VERB
ijtc-658	148	27	since	since	SCONJ
ijtc-658	148	28	2015and	2015and	NUM
ijtc-658	148	29	nigeria	nigeria	PROPN
ijtc-658	148	30	estimated	estimate	VERB
ijtc-658	148	31	vat	vat	NOUN
ijtc-658	148	32	gap	gap	NOUN
ijtc-658	148	33	(	(	PUNCT
ijtc-658	148	34	shortfall	shortfall	NOUN
ijtc-658	148	35	)	)	PUNCT
ijtc-658	148	36	berween	berween	VERB
ijtc-658	148	37	potential	potential	ADJ
ijtc-658	148	38	and	and	CCONJ
ijtc-658	148	39	actual	actual	ADJ
ijtc-658	148	40	vat	vat	NOUN
ijtc-658	148	41	collections	collection	NOUN
ijtc-658	148	42	was	be	AUX
ijtc-658	148	43	one	one	NUM
ijtc-658	148	44	of	of	ADP
ijtc-658	148	45	the	the	DET
ijtc-658	148	46	largest	large	ADJ
ijtc-658	148	47	in	in	ADP
ijtc-658	148	48	africa	africa	PROPN
ijtc-658	148	49	.	.	PUNCT
ijtc-658	149	1	this	this	PRON
ijtc-658	149	2	is	be	AUX
ijtc-658	149	3	further	far	ADV
ijtc-658	149	4	revealed	reveal	VERB
ijtc-658	149	5	in	in	ADP
ijtc-658	149	6	figure	figure	NOUN
ijtc-658	149	7	19	19	NUM
ijtc-658	149	8	below	below	ADV
ijtc-658	149	9	.	.	PUNCT
ijtc-658	150	1	this	this	PRON
ijtc-658	150	2	has	have	AUX
ijtc-658	150	3	put	put	VERB
ijtc-658	150	4	nigeria	nigeria	PROPN
ijtc-658	150	5	tax	tax	NOUN
ijtc-658	150	6	to	to	ADP
ijtc-658	150	7	gdp	gdp	NOUN
ijtc-658	150	8	ratio	ratio	NOUN
ijtc-658	150	9	in	in	ADP
ijtc-658	150	10	2016	2016	NUM
ijtc-658	150	11	lower	low	ADJ
ijtc-658	150	12	at	at	ADP
ijtc-658	150	13	just	just	ADV
ijtc-658	150	14	3,4	3,4	NUM
ijtc-658	150	15	%	%	NOUN
ijtc-658	150	16	,	,	PUNCT
ijtc-658	150	17	in	in	ADP
ijtc-658	150	18	2017	2017	NUM
ijtc-658	150	19	,	,	PUNCT
ijtc-658	150	20	the	the	DET
ijtc-658	150	21	ratio	ratio	NOUN
ijtc-658	150	22	improved	improve	VERB
ijtc-658	150	23	to	to	ADP
ijtc-658	150	24	4,8	4,8	NUM
ijtc-658	150	25	%	%	NOUN
ijtc-658	150	26	,	,	PUNCT
ijtc-658	150	27	whereas	whereas	SCONJ
ijtc-658	150	28	,	,	PUNCT
ijtc-658	150	29	typical	typical	ADJ
ijtc-658	150	30	advanced	advanced	ADJ
ijtc-658	150	31	countries	country	NOUN
ijtc-658	150	32	has	have	VERB
ijtc-658	150	33	a	a	DET
ijtc-658	150	34	tax	tax	NOUN
ijtc-658	150	35	to	to	ADP
ijtc-658	150	36	gdp	gdp	NOUN
ijtc-658	150	37	ratio	ratio	NOUN
ijtc-658	150	38	of	of	ADP
ijtc-658	150	39	around	around	ADV
ijtc-658	150	40	40	40	NUM
ijtc-658	150	41	%	%	NOUN
ijtc-658	150	42	as	as	SCONJ
ijtc-658	150	43	revealed	reveal	VERB
ijtc-658	150	44	in	in	ADP
ijtc-658	150	45	figure	figure	NOUN
ijtc-658	150	46	20	20	NUM
ijtc-658	150	47	.	.	PUNCT
ijtc-658	151	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	151	2	critical	critical	ADJ
ijtc-658	151	3	examination	examination	NOUN
ijtc-658	151	4	of	of	ADP
ijtc-658	151	5	the	the	DET
ijtc-658	151	6	relationship	relationship	NOUN
ijtc-658	151	7	between	between	ADP
ijtc-658	151	8	land	land	NOUN
ijtc-658	151	9	taxation	taxation	NOUN
ijtc-658	151	10	and	and	CCONJ
ijtc-658	151	11	total	total	ADJ
ijtc-658	151	12	internal	internal	ADJ
ijtc-658	151	13	revenue	revenue	NOUN
ijtc-658	151	14	generated	generate	VERB
ijtc-658	151	15	in	in	ADP
ijtc-658	151	16	kano	kano	PROPN
ijtc-658	151	17	state	state	PROPN
ijtc-658	151	18	,	,	PUNCT
ijtc-658	151	19	nigeria	nigeria	PROPN
ijtc-658	151	20	orekan	orekan	VERB
ijtc-658	151	21	135|	135|	NUM
ijtc-658	151	22	ilomata	ilomata	PROPN
ijtc-658	151	23	international	international	ADJ
ijtc-658	151	24	journal	journal	NOUN
ijtc-658	151	25	of	of	ADP
ijtc-658	151	26	tax	tax	PROPN
ijtc-658	151	27	&	&	CCONJ
ijtc-658	151	28	accounting	account	VERB
ijtc-658	151	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	151	30	fig	fig	NOUN
ijtc-658	151	31	.	.	PUNCT
ijtc-658	152	1	1	1	NUM
ijtc-658	152	2	:	:	PUNCT
ijtc-658	152	3	vat	vat	NOUN
ijtc-658	152	4	gap	gap	NOUN
ijtc-658	152	5	in	in	ADP
ijtc-658	152	6	african	african	ADJ
ijtc-658	152	7	countries	country	NOUN
ijtc-658	152	8	.	.	PUNCT
ijtc-658	153	1	fig	fig	NOUN
ijtc-658	153	2	.	.	PUNCT
ijtc-658	154	1	2	2	NUM
ijtc-658	154	2	:	:	PUNCT
ijtc-658	154	3	tax	tax	NOUN
ijtc-658	154	4	take	take	NOUN
ijtc-658	154	5	in	in	ADP
ijtc-658	154	6	some	some	DET
ijtc-658	154	7	selected	select	VERB
ijtc-658	154	8	african	african	ADJ
ijtc-658	154	9	countries	country	NOUN
ijtc-658	154	10	2018	2018	NUM
ijtc-658	154	11	.	.	PUNCT
ijtc-658	155	1	source	source	NOUN
ijtc-658	155	2	:	:	PUNCT
ijtc-658	155	3	firs	fir	NOUN
ijtc-658	155	4	report	report	NOUN
ijtc-658	155	5	,	,	PUNCT
ijtc-658	155	6	2018	2018	NUM
ijtc-658	155	7	.	.	PUNCT
ijtc-658	156	1	1.6	1.6	NUM
ijtc-658	156	2	land	land	NOUN
ijtc-658	156	3	registration	registration	NOUN
ijtc-658	156	4	and	and	CCONJ
ijtc-658	156	5	taxation	taxation	NOUN
ijtc-658	156	6	property	property	NOUN
ijtc-658	156	7	rights	right	NOUN
ijtc-658	156	8	and	and	CCONJ
ijtc-658	156	9	tenure	tenure	NOUN
ijtc-658	156	10	system	system	NOUN
ijtc-658	156	11	play	play	VERB
ijtc-658	156	12	a	a	DET
ijtc-658	156	13	fundamental	fundamental	ADJ
ijtc-658	156	14	role	role	NOUN
ijtc-658	156	15	in	in	ADP
ijtc-658	156	16	the	the	DET
ijtc-658	156	17	pattern	pattern	NOUN
ijtc-658	156	18	of	of	ADP
ijtc-658	156	19	land	land	NOUN
ijtc-658	156	20	taxation	taxation	NOUN
ijtc-658	156	21	system	system	NOUN
ijtc-658	156	22	.	.	PUNCT
ijtc-658	157	1	it	it	PRON
ijtc-658	157	2	has	have	VERB
ijtc-658	157	3	a	a	DET
ijtc-658	157	4	great	great	ADJ
ijtc-658	157	5	influence	influence	NOUN
ijtc-658	157	6	on	on	ADP
ijtc-658	157	7	land	land	NOUN
ijtc-658	157	8	property	property	NOUN
ijtc-658	157	9	tax	tax	NOUN
ijtc-658	157	10	as	as	ADP
ijtc-658	157	11	regard	regard	NOUN
ijtc-658	157	12	revenue	revenue	NOUN
ijtc-658	157	13	mobilisation	mobilisation	NOUN
ijtc-658	157	14	.	.	PUNCT
ijtc-658	158	1	the	the	DET
ijtc-658	158	2	style	style	NOUN
ijtc-658	158	3	of	of	ADP
ijtc-658	158	4	land	land	NOUN
ijtc-658	158	5	ownership	ownership	NOUN
ijtc-658	158	6	in	in	ADP
ijtc-658	158	7	african	african	ADJ
ijtc-658	158	8	countries	country	NOUN
ijtc-658	158	9	affects	affect	VERB
ijtc-658	158	10	the	the	DET
ijtc-658	158	11	ability	ability	NOUN
ijtc-658	158	12	of	of	ADP
ijtc-658	158	13	property	property	NOUN
ijtc-658	158	14	tax	tax	NOUN
ijtc-658	158	15	to	to	PART
ijtc-658	158	16	generate	generate	VERB
ijtc-658	158	17	revenue	revenue	NOUN
ijtc-658	158	18	.	.	PUNCT
ijtc-658	159	1	in	in	ADP
ijtc-658	159	2	a	a	DET
ijtc-658	159	3	developing	develop	VERB
ijtc-658	159	4	country	country	NOUN
ijtc-658	159	5	like	like	ADP
ijtc-658	159	6	nigeria	nigeria	PROPN
ijtc-658	159	7	,	,	PUNCT
ijtc-658	159	8	it	it	PRON
ijtc-658	159	9	is	be	AUX
ijtc-658	159	10	important	important	ADJ
ijtc-658	159	11	that	that	SCONJ
ijtc-658	159	12	registration	registration	NOUN
ijtc-658	159	13	of	of	ADP
ijtc-658	159	14	land	land	NOUN
ijtc-658	159	15	rights	right	NOUN
ijtc-658	159	16	are	be	AUX
ijtc-658	159	17	made	make	VERB
ijtc-658	159	18	comprehensive	comprehensive	ADJ
ijtc-658	159	19	,	,	PUNCT
ijtc-658	159	20	efficient	efficient	ADJ
ijtc-658	159	21	and	and	CCONJ
ijtc-658	159	22	transparent	transparent	ADJ
ijtc-658	159	23	,	,	PUNCT
ijtc-658	159	24	without	without	ADP
ijtc-658	159	25	these	these	PRON
ijtc-658	159	26	,	,	PUNCT
ijtc-658	159	27	the	the	DET
ijtc-658	159	28	imposition	imposition	NOUN
ijtc-658	159	29	of	of	ADP
ijtc-658	159	30	land	land	NOUN
ijtc-658	159	31	tax	tax	NOUN
ijtc-658	159	32	will	will	AUX
ijtc-658	159	33	be	be	AUX
ijtc-658	159	34	difficult	difficult	ADJ
ijtc-658	159	35	.	.	PUNCT
ijtc-658	160	1	this	this	PRON
ijtc-658	160	2	the	the	DET
ijtc-658	160	3	more	more	ADJ
ijtc-658	160	4	reason	reason	NOUN
ijtc-658	160	5	why	why	SCONJ
ijtc-658	160	6	land	land	NOUN
ijtc-658	160	7	administration	administration	NOUN
ijtc-658	160	8	system	system	NOUN
ijtc-658	160	9	in	in	ADP
ijtc-658	160	10	most	most	ADJ
ijtc-658	160	11	african	african	ADJ
ijtc-658	160	12	countries	country	NOUN
ijtc-658	160	13	be	be	AUX
ijtc-658	160	14	made	make	VERB
ijtc-658	160	15	efficient	efficient	ADJ
ijtc-658	160	16	and	and	CCONJ
ijtc-658	160	17	workable	workable	ADJ
ijtc-658	160	18	.	.	PUNCT
ijtc-658	161	1	the	the	DET
ijtc-658	161	2	word	word	NOUN
ijtc-658	161	3	bank	bank	NOUN
ijtc-658	161	4	policy	policy	NOUN
ijtc-658	161	5	paper	paper	NOUN
ijtc-658	161	6	,	,	PUNCT
ijtc-658	161	7	(	(	PUNCT
ijtc-658	161	8	2015	2015	NUM
ijtc-658	161	9	)	)	PUNCT
ijtc-658	161	10	states	state	VERB
ijtc-658	161	11	that	that	SCONJ
ijtc-658	161	12	the	the	DET
ijtc-658	161	13	problems	problem	NOUN
ijtc-658	161	14	of	of	ADP
ijtc-658	161	15	land	land	NOUN
ijtc-658	161	16	administration	administration	NOUN
ijtc-658	161	17	in	in	ADP
ijtc-658	161	18	africa	africa	PROPN
ijtc-658	161	19	include	include	VERB
ijtc-658	161	20	(	(	PUNCT
ijtc-658	161	21	a.	a.	NOUN
ijtc-658	161	22	)	)	PUNCT
ijtc-658	161	23	the	the	DET
ijtc-658	161	24	multiplicity	multiplicity	NOUN
ijtc-658	161	25	of	of	ADP
ijtc-658	161	26	land	land	NOUN
ijtc-658	161	27	tenure	tenure	NOUN
ijtc-658	161	28	system	system	NOUN
ijtc-658	161	29	,	,	PUNCT
ijtc-658	161	30	(	(	PUNCT
ijtc-658	161	31	b	b	X
ijtc-658	161	32	)	)	PUNCT
ijtc-658	161	33	a	a	DET
ijtc-658	161	34	land	land	NOUN
ijtc-658	161	35	administration	administration	NOUN
ijtc-658	161	36	system	system	NOUN
ijtc-658	161	37	for	for	ADP
ijtc-658	161	38	the	the	DET
ijtc-658	161	39	transfer	transfer	NOUN
ijtc-658	161	40	of	of	ADP
ijtc-658	161	41	property	property	NOUN
ijtc-658	161	42	held	hold	VERB
ijtc-658	161	43	under	under	ADP
ijtc-658	161	44	formal	formal	ADJ
ijtc-658	161	45	tenure	tenure	NOUN
ijtc-658	161	46	alongside	alongside	ADP
ijtc-658	161	47	an	an	DET
ijtc-658	161	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	161	49	critical	critical	ADJ
ijtc-658	161	50	examination	examination	NOUN
ijtc-658	161	51	of	of	ADP
ijtc-658	161	52	the	the	DET
ijtc-658	161	53	relationship	relationship	NOUN
ijtc-658	161	54	between	between	ADP
ijtc-658	161	55	land	land	NOUN
ijtc-658	161	56	taxation	taxation	NOUN
ijtc-658	161	57	and	and	CCONJ
ijtc-658	161	58	total	total	ADJ
ijtc-658	161	59	internal	internal	ADJ
ijtc-658	161	60	revenue	revenue	NOUN
ijtc-658	161	61	generated	generate	VERB
ijtc-658	161	62	in	in	ADP
ijtc-658	161	63	kano	kano	PROPN
ijtc-658	161	64	state	state	PROPN
ijtc-658	161	65	,	,	PUNCT
ijtc-658	161	66	nigeria	nigeria	PROPN
ijtc-658	161	67	orekan	orekan	VERB
ijtc-658	161	68	136|	136|	NUM
ijtc-658	161	69	ilomata	ilomata	NOUN
ijtc-658	161	70	international	international	ADJ
ijtc-658	161	71	journal	journal	NOUN
ijtc-658	161	72	of	of	ADP
ijtc-658	161	73	tax	tax	PROPN
ijtc-658	161	74	&	&	CCONJ
ijtc-658	161	75	accounting	account	VERB
ijtc-658	161	76	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	161	77	informal	informal	ADJ
ijtc-658	161	78	land	land	NOUN
ijtc-658	161	79	administration	administration	NOUN
ijtc-658	161	80	system	system	NOUN
ijtc-658	161	81	managed	manage	VERB
ijtc-658	161	82	by	by	ADP
ijtc-658	161	83	traditional	traditional	ADJ
ijtc-658	161	84	authorities	authority	NOUN
ijtc-658	161	85	,	,	PUNCT
ijtc-658	161	86	(	(	PUNCT
ijtc-658	161	87	3	3	X
ijtc-658	161	88	)	)	PUNCT
ijtc-658	161	89	a	a	DET
ijtc-658	161	90	deed	deed	NOUN
ijtc-658	161	91	registration	registration	NOUN
ijtc-658	161	92	system	system	NOUN
ijtc-658	161	93	that	that	PRON
ijtc-658	161	94	runs	run	VERB
ijtc-658	161	95	parallel	parallel	ADJ
ijtc-658	161	96	to	to	ADP
ijtc-658	161	97	a	a	DET
ijtc-658	161	98	title	title	NOUN
ijtc-658	161	99	registration	registration	NOUN
ijtc-658	161	100	system	system	NOUN
ijtc-658	161	101	and	and	CCONJ
ijtc-658	161	102	(	(	PUNCT
ijtc-658	161	103	4	4	X
ijtc-658	161	104	)	)	PUNCT
ijtc-658	161	105	outdated	outdated	ADJ
ijtc-658	161	106	and	and	CCONJ
ijtc-658	161	107	poorly	poorly	ADV
ijtc-658	161	108	maintained	maintain	VERB
ijtc-658	161	109	manual	manual	ADJ
ijtc-658	161	110	record	record	NOUN
ijtc-658	161	111	system	system	NOUN
ijtc-658	161	112	.	.	PUNCT
ijtc-658	162	1	multiplicity	multiplicity	NOUN
ijtc-658	162	2	of	of	ADP
ijtc-658	162	3	land	land	NOUN
ijtc-658	162	4	tenure	tenure	NOUN
ijtc-658	162	5	system	system	NOUN
ijtc-658	162	6	will	will	AUX
ijtc-658	162	7	definitely	definitely	ADV
ijtc-658	162	8	lead	lead	VERB
ijtc-658	162	9	to	to	ADP
ijtc-658	162	10	problems	problem	NOUN
ijtc-658	162	11	for	for	ADP
ijtc-658	162	12	property	property	NOUN
ijtc-658	162	13	taxation	taxation	NOUN
ijtc-658	162	14	.	.	PUNCT
ijtc-658	163	1	different	different	ADJ
ijtc-658	163	2	issues	issue	NOUN
ijtc-658	163	3	will	will	AUX
ijtc-658	163	4	arise	arise	VERB
ijtc-658	163	5	on	on	ADP
ijtc-658	163	6	who	who	PRON
ijtc-658	163	7	the	the	DET
ijtc-658	163	8	taxable	taxable	ADJ
ijtc-658	163	9	person	person	NOUN
ijtc-658	163	10	is	be	AUX
ijtc-658	163	11	,	,	PUNCT
ijtc-658	163	12	how	how	SCONJ
ijtc-658	163	13	the	the	DET
ijtc-658	163	14	land	land	NOUN
ijtc-658	163	15	will	will	AUX
ijtc-658	163	16	be	be	AUX
ijtc-658	163	17	valued	value	VERB
ijtc-658	163	18	and	and	CCONJ
ijtc-658	163	19	how	how	SCONJ
ijtc-658	163	20	local	local	ADJ
ijtc-658	163	21	government	government	NOUN
ijtc-658	163	22	structure	structure	NOUN
ijtc-658	163	23	and	and	CCONJ
ijtc-658	163	24	traditional	traditional	ADJ
ijtc-658	163	25	leadership	leadership	NOUN
ijtc-658	163	26	will	will	AUX
ijtc-658	163	27	co	co	VERB
ijtc-658	163	28	-	-	VERB
ijtc-658	163	29	exist	exist	VERB
ijtc-658	163	30	.	.	PUNCT
ijtc-658	164	1	land	land	NOUN
ijtc-658	164	2	valuation	valuation	NOUN
ijtc-658	164	3	is	be	AUX
ijtc-658	164	4	difficult	difficult	ADJ
ijtc-658	164	5	in	in	ADP
ijtc-658	164	6	rural	rural	ADJ
ijtc-658	164	7	land	land	NOUN
ijtc-658	164	8	because	because	SCONJ
ijtc-658	164	9	the	the	DET
ijtc-658	164	10	land	land	NOUN
ijtc-658	164	11	is	be	AUX
ijtc-658	164	12	used	use	VERB
ijtc-658	164	13	for	for	ADP
ijtc-658	164	14	basic	basic	ADJ
ijtc-658	164	15	subsistence	subsistence	NOUN
ijtc-658	164	16	farming	farming	NOUN
ijtc-658	164	17	or	or	CCONJ
ijtc-658	164	18	low	low	ADJ
ijtc-658	164	19	–	–	PUNCT
ijtc-658	164	20	value	value	NOUN
ijtc-658	164	21	residents	resident	NOUN
ijtc-658	164	22	and	and	CCONJ
ijtc-658	164	23	the	the	DET
ijtc-658	164	24	income	income	NOUN
ijtc-658	164	25	of	of	ADP
ijtc-658	164	26	the	the	DET
ijtc-658	164	27	taxpayers	taxpayer	NOUN
ijtc-658	164	28	is	be	AUX
ijtc-658	164	29	very	very	ADV
ijtc-658	164	30	difficult	difficult	ADJ
ijtc-658	164	31	.	.	PUNCT
ijtc-658	165	1	in	in	ADP
ijtc-658	165	2	this	this	DET
ijtc-658	165	3	case	case	NOUN
ijtc-658	165	4	,	,	PUNCT
ijtc-658	165	5	value	value	NOUN
ijtc-658	165	6	of	of	ADP
ijtc-658	165	7	tax	tax	NOUN
ijtc-658	165	8	on	on	ADP
ijtc-658	165	9	this	this	DET
ijtc-658	165	10	land	land	NOUN
ijtc-658	165	11	will	will	AUX
ijtc-658	165	12	be	be	AUX
ijtc-658	165	13	difficult	difficult	ADJ
ijtc-658	165	14	to	to	PART
ijtc-658	165	15	appraise	appraise	VERB
ijtc-658	165	16	.	.	PUNCT
ijtc-658	166	1	communal	communal	ADJ
ijtc-658	166	2	rural	rural	ADJ
ijtc-658	166	3	land	land	NOUN
ijtc-658	166	4	is	be	AUX
ijtc-658	166	5	typically	typically	ADV
ijtc-658	166	6	exempted	exempt	VERB
ijtc-658	166	7	in	in	ADP
ijtc-658	166	8	kenya	kenya	PROPN
ijtc-658	166	9	and	and	CCONJ
ijtc-658	166	10	nigeria	nigeria	PROPN
ijtc-658	166	11	,	,	PUNCT
ijtc-658	166	12	therefore	therefore	ADV
ijtc-658	166	13	large	large	ADJ
ijtc-658	166	14	rural	rural	ADJ
ijtc-658	166	15	land	land	NOUN
ijtc-658	166	16	are	be	AUX
ijtc-658	166	17	not	not	PART
ijtc-658	166	18	part	part	NOUN
ijtc-658	166	19	of	of	ADP
ijtc-658	166	20	tax	tax	NOUN
ijtc-658	166	21	base	base	NOUN
ijtc-658	166	22	(	(	PUNCT
ijtc-658	166	23	franzsen	franzsen	PROPN
ijtc-658	166	24	&	&	CCONJ
ijtc-658	166	25	mccluskey	mccluskey	PROPN
ijtc-658	166	26	,	,	PUNCT
ijtc-658	166	27	2017	2017	NUM
ijtc-658	166	28	)	)	PUNCT
ijtc-658	166	29	.	.	PUNCT
ijtc-658	167	1	1.7	1.7	NUM
ijtc-658	167	2	study	study	NOUN
ijtc-658	167	3	area	area	NOUN
ijtc-658	167	4	:	:	PUNCT
ijtc-658	167	5	kano	kano	PROPN
ijtc-658	167	6	municipal	municipal	PROPN
ijtc-658	167	7	kano	kano	PROPN
ijtc-658	167	8	municipal	municipal	PROPN
ijtc-658	167	9	is	be	AUX
ijtc-658	167	10	a	a	DET
ijtc-658	167	11	local	local	ADJ
ijtc-658	167	12	government	government	NOUN
ijtc-658	167	13	area	area	NOUN
ijtc-658	167	14	within	within	ADP
ijtc-658	167	15	the	the	DET
ijtc-658	167	16	kano	kano	PROPN
ijtc-658	167	17	urban	urban	PROPN
ijtc-658	167	18	area	area	PROPN
ijtc-658	167	19	in	in	ADP
ijtc-658	167	20	kano	kano	PROPN
ijtc-658	167	21	state	state	PROPN
ijtc-658	167	22	,	,	PUNCT
ijtc-658	167	23	also	also	ADV
ijtc-658	167	24	known	know	VERB
ijtc-658	167	25	as	as	ADP
ijtc-658	167	26	capital	capital	NOUN
ijtc-658	167	27	of	of	ADP
ijtc-658	167	28	kano	kano	PROPN
ijtc-658	167	29	state	state	PROPN
ijtc-658	167	30	,	,	PUNCT
ijtc-658	167	31	nigeria	nigeria	PROPN
ijtc-658	167	32	.	.	PUNCT
ijtc-658	168	1	its	its	PRON
ijtc-658	168	2	headquarters	headquarters	NOUN
ijtc-658	168	3	is	be	AUX
ijtc-658	168	4	at	at	ADP
ijtc-658	168	5	kofa	kofa	PROPN
ijtc-658	168	6	kudu	kudu	PROPN
ijtc-658	168	7	(	(	PUNCT
ijtc-658	168	8	western	western	ADJ
ijtc-658	168	9	entrance	entrance	NOUN
ijtc-658	168	10	of	of	ADP
ijtc-658	168	11	emir	emir	PROPN
ijtc-658	168	12	’s	’s	PROPN
ijtc-658	168	13	place	place	NOUN
ijtc-658	168	14	)	)	PUNCT
ijtc-658	168	15	in	in	ADP
ijtc-658	168	16	the	the	DET
ijtc-658	168	17	south	south	ADJ
ijtc-658	168	18	city	city	NOUN
ijtc-658	168	19	of	of	ADP
ijtc-658	168	20	kano	kano	PROPN
ijtc-658	168	21	.	.	PUNCT
ijtc-658	169	1	it	it	PRON
ijtc-658	169	2	was	be	AUX
ijtc-658	169	3	created	create	VERB
ijtc-658	169	4	in	in	ADP
ijtc-658	169	5	may	may	PROPN
ijtc-658	169	6	,	,	PUNCT
ijtc-658	169	7	27th	27th	NOUN
ijtc-658	169	8	,	,	PUNCT
ijtc-658	169	9	1967	1967	NUM
ijtc-658	169	10	with	with	ADP
ijtc-658	169	11	a	a	DET
ijtc-658	169	12	total	total	ADJ
ijtc-658	169	13	land	land	NOUN
ijtc-658	169	14	area	area	NOUN
ijtc-658	169	15	of	of	ADP
ijtc-658	169	16	17km2	17km2	NUM
ijtc-658	169	17	and	and	CCONJ
ijtc-658	169	18	13	13	NUM
ijtc-658	169	19	wards	ward	NOUN
ijtc-658	169	20	.	.	PUNCT
ijtc-658	170	1	it	it	PRON
ijtc-658	170	2	has	have	VERB
ijtc-658	170	3	a	a	DET
ijtc-658	170	4	population	population	NOUN
ijtc-658	170	5	density	density	NOUN
ijtc-658	170	6	of	of	ADP
ijtc-658	170	7	29,329	29,329	NUM
ijtc-658	170	8	/	/	SYM
ijtc-658	170	9	km2	km2	NOUN
ijtc-658	170	10	.	.	PUNCT
ijtc-658	171	1	it	it	PRON
ijtc-658	171	2	borders	border	VERB
ijtc-658	171	3	katsina	katsina	PROPN
ijtc-658	171	4	state	state	PROPN
ijtc-658	171	5	to	to	ADP
ijtc-658	171	6	the	the	DET
ijtc-658	171	7	north	north	NOUN
ijtc-658	171	8	-	-	PUNCT
ijtc-658	171	9	west	west	NOUN
ijtc-658	171	10	,	,	PUNCT
ijtc-658	171	11	jigawa	jigawa	PROPN
ijtc-658	171	12	state	state	NOUN
ijtc-658	171	13	to	to	ADP
ijtc-658	171	14	the	the	DET
ijtc-658	171	15	north	north	NOUN
ijtc-658	171	16	-	-	PUNCT
ijtc-658	171	17	east	east	NOUN
ijtc-658	171	18	,	,	PUNCT
ijtc-658	171	19	bauchi	bauchi	ADJ
ijtc-658	171	20	state	state	NOUN
ijtc-658	171	21	to	to	ADP
ijtc-658	171	22	the	the	DET
ijtc-658	171	23	south	south	NOUN
ijtc-658	171	24	-	-	PUNCT
ijtc-658	171	25	east	east	PROPN
ijtc-658	171	26	and	and	CCONJ
ijtc-658	171	27	kaduna	kaduna	PROPN
ijtc-658	171	28	state	state	PROPN
ijtc-658	171	29	to	to	ADP
ijtc-658	171	30	the	the	DET
ijtc-658	171	31	south	south	NOUN
ijtc-658	171	32	-	-	PUNCT
ijtc-658	171	33	west	west	PROPN
ijtc-658	171	34	.	.	PUNCT
ijtc-658	172	1	kano	kano	PROPN
ijtc-658	172	2	state	state	PROPN
ijtc-658	172	3	of	of	ADP
ijtc-658	172	4	the	the	DET
ijtc-658	172	5	federal	federal	PROPN
ijtc-658	172	6	republic	republic	PROPN
ijtc-658	172	7	of	of	ADP
ijtc-658	172	8	nigeria	nigeria	PROPN
ijtc-658	172	9	lies	lie	VERB
ijtc-658	172	10	between	between	ADP
ijtc-658	172	11	latitude	latitude	NOUN
ijtc-658	172	12	130	130	NUM
ijtc-658	172	13	n	n	NOUN
ijtc-658	172	14	in	in	ADP
ijtc-658	172	15	the	the	DET
ijtc-658	172	16	north	north	NOUN
ijtc-658	172	17	and	and	CCONJ
ijtc-658	172	18	110n	110n	NOUN
ijtc-658	172	19	west	west	NOUN
ijtc-658	172	20	in	in	ADP
ijtc-658	172	21	the	the	DET
ijtc-658	172	22	south	south	ADJ
ijtc-658	172	23	and	and	CCONJ
ijtc-658	172	24	longitude	longitude	ADJ
ijtc-658	172	25	80w	80w	NOUN
ijtc-658	172	26	in	in	ADP
ijtc-658	172	27	the	the	DET
ijtc-658	172	28	100e	100e	NOUN
ijtc-658	172	29	in	in	ADP
ijtc-658	172	30	the	the	DET
ijtc-658	172	31	east	east	NOUN
ijtc-658	172	32	.	.	PUNCT
ijtc-658	173	1	kano	kano	PROPN
ijtc-658	173	2	city	city	PROPN
ijtc-658	173	3	has	have	AUX
ijtc-658	173	4	been	be	AUX
ijtc-658	173	5	the	the	DET
ijtc-658	173	6	capital	capital	NOUN
ijtc-658	173	7	of	of	ADP
ijtc-658	173	8	kano	kano	PROPN
ijtc-658	173	9	state	state	PROPN
ijtc-658	173	10	since	since	SCONJ
ijtc-658	173	11	the	the	DET
ijtc-658	173	12	earliest	early	ADJ
ijtc-658	173	13	recorded	record	VERB
ijtc-658	173	14	time	time	NOUN
ijtc-658	173	15	.	.	PUNCT
ijtc-658	174	1	it	it	PRON
ijtc-658	174	2	is	be	AUX
ijtc-658	174	3	located	locate	VERB
ijtc-658	174	4	on	on	ADP
ijtc-658	174	5	latitude	latitude	NOUN
ijtc-658	174	6	12.000n	12.000n	PROPN
ijtc-658	174	7	and	and	CCONJ
ijtc-658	174	8	longitude	longitude	VERB
ijtc-658	174	9	8.300	8.300	NUM
ijtc-658	174	10	e	e	NOUN
ijtc-658	174	11	with	with	ADP
ijtc-658	174	12	the	the	DET
ijtc-658	174	13	same	same	ADJ
ijtc-658	174	14	arid	arid	NOUN
ijtc-658	174	15	sudan	sudan	PROPN
ijtc-658	174	16	savannah	savannah	PROPN
ijtc-658	174	17	zone	zone	PROPN
ijtc-658	174	18	of	of	ADP
ijtc-658	174	19	west	west	PROPN
ijtc-658	174	20	africa	africa	PROPN
ijtc-658	174	21	about	about	ADV
ijtc-658	174	22	840	840	NUM
ijtc-658	174	23	kilometres	kilometre	NOUN
ijtc-658	174	24	from	from	ADP
ijtc-658	174	25	the	the	DET
ijtc-658	174	26	edge	edge	NOUN
ijtc-658	174	27	of	of	ADP
ijtc-658	174	28	the	the	DET
ijtc-658	174	29	sahara	sahara	PROPN
ijtc-658	174	30	desert	desert	PROPN
ijtc-658	174	31	.	.	PUNCT
ijtc-658	175	1	kano	kano	PROPN
ijtc-658	175	2	has	have	VERB
ijtc-658	175	3	a	a	DET
ijtc-658	175	4	mean	mean	ADJ
ijtc-658	175	5	height	height	NOUN
ijtc-658	175	6	of	of	ADP
ijtc-658	175	7	about	about	ADP
ijtc-658	175	8	472.45	472.45	NUM
ijtc-658	175	9	m	m	NOUN
ijtc-658	175	10	above	above	ADP
ijtc-658	175	11	sea	sea	NOUN
ijtc-658	175	12	level	level	NOUN
ijtc-658	175	13	.	.	PUNCT
ijtc-658	176	1	kano	kano	PROPN
ijtc-658	176	2	most	most	ADV
ijtc-658	176	3	enduring	enduring	ADJ
ijtc-658	176	4	legacy	legacy	NOUN
ijtc-658	176	5	,	,	PUNCT
ijtc-658	176	6	gidan	gidan	NOUN
ijtc-658	176	7	rumfa	rumfa	NOUN
ijtc-658	176	8	(	(	PUNCT
ijtc-658	176	9	emir	emir	PROPN
ijtc-658	176	10	’s	’s	PROPN
ijtc-658	176	11	palace	palace	NOUN
ijtc-658	176	12	)	)	PUNCT
ijtc-658	176	13	the	the	DET
ijtc-658	176	14	seat	seat	NOUN
ijtc-658	176	15	of	of	ADP
ijtc-658	176	16	kano	kano	PROPN
ijtc-658	176	17	’s	’s	PART
ijtc-658	176	18	prestigious	prestigious	ADJ
ijtc-658	176	19	serrate	serrate	NOUN
ijtc-658	176	20	institution	institution	NOUN
ijtc-658	176	21	(	(	PUNCT
ijtc-658	176	22	kingship	kingship	NOUN
ijtc-658	176	23	)	)	PUNCT
ijtc-658	176	24	built	build	VERB
ijtc-658	176	25	over	over	ADP
ijtc-658	176	26	five	five	NUM
ijtc-658	176	27	hundred	hundred	NUM
ijtc-658	176	28	years	year	NOUN
ijtc-658	176	29	ago	ago	ADV
ijtc-658	176	30	is	be	AUX
ijtc-658	176	31	located	locate	VERB
ijtc-658	176	32	in	in	ADP
ijtc-658	176	33	the	the	DET
ijtc-658	176	34	municipal	municipal	ADJ
ijtc-658	176	35	local	local	ADJ
ijtc-658	176	36	government	government	NOUN
ijtc-658	176	37	house	house	NOUN
ijtc-658	176	38	is	be	AUX
ijtc-658	176	39	located	locate	VERB
ijtc-658	176	40	in	in	ADP
ijtc-658	176	41	tarauni	tarauni	ADJ
ijtc-658	176	42	local	local	ADJ
ijtc-658	176	43	government	government	NOUN
ijtc-658	176	44	area	area	NOUN
ijtc-658	176	45	.	.	PUNCT
ijtc-658	177	1	the	the	DET
ijtc-658	177	2	2015	2015	NUM
ijtc-658	177	3	population	population	NOUN
ijtc-658	177	4	projection	projection	NOUN
ijtc-658	177	5	for	for	ADP
ijtc-658	177	6	kano	kano	PROPN
ijtc-658	177	7	municipal	municipal	ADJ
ijtc-658	177	8	estimates	estimate	NOUN
ijtc-658	177	9	to	to	PART
ijtc-658	177	10	be	be	AUX
ijtc-658	177	11	1,412,255	1,412,255	NUM
ijtc-658	177	12	in	in	ADP
ijtc-658	177	13	1991	1991	NUM
ijtc-658	177	14	.	.	PUNCT
ijtc-658	178	1	it	it	PRON
ijtc-658	178	2	has	have	VERB
ijtc-658	178	3	a	a	DET
ijtc-658	178	4	per	per	ADP
ijtc-658	178	5	capita	capita	NOUN
ijtc-658	178	6	income	income	NOUN
ijtc-658	178	7	of	of	ADP
ijtc-658	178	8	$	$	SYM
ijtc-658	178	9	1.288	1.288	NUM
ijtc-658	178	10	,	,	PUNCT
ijtc-658	178	11	with	with	ADP
ijtc-658	178	12	a	a	DET
ijtc-658	178	13	gdp	gdp	NOUN
ijtc-658	178	14	of	of	ADP
ijtc-658	178	15	$	$	SYM
ijtc-658	178	16	12.393b	12.393b	NUM
ijtc-658	178	17	.	.	PUNCT
ijtc-658	179	1	over	over	ADP
ijtc-658	179	2	the	the	DET
ijtc-658	179	3	years	year	NOUN
ijtc-658	179	4	kano	kano	PROPN
ijtc-658	179	5	city	city	PROPN
ijtc-658	179	6	has	have	AUX
ijtc-658	179	7	expanded	expand	VERB
ijtc-658	179	8	to	to	PART
ijtc-658	179	9	become	become	VERB
ijtc-658	179	10	the	the	DET
ijtc-658	179	11	third	third	ADV
ijtc-658	179	12	largest	large	ADJ
ijtc-658	179	13	conurbation	conurbation	NOUN
ijtc-658	179	14	in	in	ADP
ijtc-658	179	15	nigeria	nigeria	PROPN
ijtc-658	179	16	.	.	PUNCT
ijtc-658	180	1	they	they	PRON
ijtc-658	180	2	are	be	AUX
ijtc-658	180	3	predominately	predominately	ADV
ijtc-658	180	4	hausa	hausa	VERB
ijtc-658	180	5	.	.	PUNCT
ijtc-658	181	1	subsistence	subsistence	NOUN
ijtc-658	181	2	and	and	CCONJ
ijtc-658	181	3	commercial	commercial	ADJ
ijtc-658	181	4	agriculture	agriculture	NOUN
ijtc-658	181	5	is	be	AUX
ijtc-658	181	6	mostly	mostly	ADV
ijtc-658	181	7	practiced	practice	VERB
ijtc-658	181	8	in	in	ADP
ijtc-658	181	9	the	the	DET
ijtc-658	181	10	outlying	outlying	ADJ
ijtc-658	181	11	districts	district	NOUN
ijtc-658	181	12	of	of	ADP
ijtc-658	181	13	the	the	DET
ijtc-658	181	14	state	state	NOUN
ijtc-658	181	15	.	.	PUNCT
ijtc-658	182	1	some	some	PRON
ijtc-658	182	2	of	of	ADP
ijtc-658	182	3	the	the	DET
ijtc-658	182	4	food	food	NOUN
ijtc-658	182	5	crops	crop	NOUN
ijtc-658	182	6	cultivated	cultivate	VERB
ijtc-658	182	7	are	be	AUX
ijtc-658	182	8	millet	millet	NOUN
ijtc-658	182	9	,	,	PUNCT
ijtc-658	182	10	cowpeas	cowpea	NOUN
ijtc-658	182	11	,	,	PUNCT
ijtc-658	182	12	sorghum	sorghum	NOUN
ijtc-658	182	13	,	,	PUNCT
ijtc-658	182	14	maize	maize	NOUN
ijtc-658	182	15	and	and	CCONJ
ijtc-658	182	16	rice	rice	NOUN
ijtc-658	182	17	for	for	ADP
ijtc-658	182	18	local	local	ADJ
ijtc-658	182	19	consumption	consumption	NOUN
ijtc-658	182	20	while	while	SCONJ
ijtc-658	182	21	groundnut	groundnut	NOUN
ijtc-658	182	22	and	and	CCONJ
ijtc-658	182	23	cotton	cotton	NOUN
ijtc-658	182	24	are	be	AUX
ijtc-658	182	25	produced	produce	VERB
ijtc-658	182	26	for	for	ADP
ijtc-658	182	27	export	export	NOUN
ijtc-658	182	28	and	and	CCONJ
ijtc-658	182	29	industrial	industrial	ADJ
ijtc-658	182	30	purposes	purpose	NOUN
ijtc-658	182	31	.	.	PUNCT
ijtc-658	183	1	during	during	ADP
ijtc-658	183	2	the	the	DET
ijtc-658	183	3	colonial	colonial	ADJ
ijtc-658	183	4	period	period	NOUN
ijtc-658	183	5	and	and	CCONJ
ijtc-658	183	6	several	several	ADJ
ijtc-658	183	7	years	year	NOUN
ijtc-658	183	8	after	after	ADP
ijtc-658	183	9	country	country	NOUN
ijtc-658	183	10	’s	’s	PART
ijtc-658	183	11	independence	independence	NOUN
ijtc-658	183	12	,	,	PUNCT
ijtc-658	183	13	the	the	DET
ijtc-658	183	14	groundnuts	groundnut	NOUN
ijtc-658	183	15	produced	produce	VERB
ijtc-658	183	16	in	in	ADP
ijtc-658	183	17	the	the	DET
ijtc-658	183	18	state	state	NOUN
ijtc-658	183	19	constituted	constitute	VERB
ijtc-658	183	20	one	one	NUM
ijtc-658	183	21	of	of	ADP
ijtc-658	183	22	the	the	DET
ijtc-658	183	23	major	major	ADJ
ijtc-658	183	24	sources	source	NOUN
ijtc-658	183	25	of	of	ADP
ijtc-658	183	26	revenue	revenue	NOUN
ijtc-658	183	27	of	of	ADP
ijtc-658	183	28	the	the	DET
ijtc-658	183	29	country	country	NOUN
ijtc-658	183	30	.	.	PUNCT
ijtc-658	184	1	kano	kano	PROPN
ijtc-658	184	2	state	state	PROPN
ijtc-658	184	3	is	be	AUX
ijtc-658	184	4	a	a	DET
ijtc-658	184	5	major	major	ADJ
ijtc-658	184	6	producer	producer	NOUN
ijtc-658	184	7	of	of	ADP
ijtc-658	184	8	hides	hide	NOUN
ijtc-658	184	9	and	and	CCONJ
ijtc-658	184	10	skins	skin	NOUN
ijtc-658	184	11	,	,	PUNCT
ijtc-658	184	12	sesame	sesame	NOUN
ijtc-658	184	13	,	,	PUNCT
ijtc-658	184	14	soybean	soybean	NOUN
ijtc-658	184	15	,	,	PUNCT
ijtc-658	184	16	cotton	cotton	NOUN
ijtc-658	184	17	,	,	PUNCT
ijtc-658	184	18	garlic	garlic	NOUN
ijtc-658	184	19	,	,	PUNCT
ijtc-658	184	20	gum	gum	NOUN
ijtc-658	184	21	arabic	arabic	NOUN
ijtc-658	184	22	and	and	CCONJ
ijtc-658	184	23	chill	chill	NOUN
ijtc-658	184	24	pepper	pepper	NOUN
ijtc-658	184	25	.	.	PUNCT
ijtc-658	185	1	www.kano.gov.ng	www.kano.gov.ng	NOUN
ijtc-658	185	2	.	.	PUNCT
ijtc-658	186	1	the	the	DET
ijtc-658	186	2	city	city	NOUN
ijtc-658	186	3	of	of	ADP
ijtc-658	186	4	kano	kano	PROPN
ijtc-658	186	5	(	(	PUNCT
ijtc-658	186	6	kano	kano	PROPN
ijtc-658	186	7	municipal	municipal	PROPN
ijtc-658	186	8	)	)	PUNCT
ijtc-658	186	9	gives	give	VERB
ijtc-658	186	10	a	a	DET
ijtc-658	186	11	good	good	ADJ
ijtc-658	186	12	opportunity	opportunity	NOUN
ijtc-658	186	13	for	for	ADP
ijtc-658	186	14	human	human	ADJ
ijtc-658	186	15	settlement	settlement	NOUN
ijtc-658	186	16	,	,	PUNCT
ijtc-658	186	17	and	and	CCONJ
ijtc-658	186	18	also	also	ADV
ijtc-658	186	19	provides	provide	VERB
ijtc-658	186	20	a	a	DET
ijtc-658	186	21	good	good	ADJ
ijtc-658	186	22	chance	chance	NOUN
ijtc-658	186	23	for	for	ADP
ijtc-658	186	24	grazing	grazing	NOUN
ijtc-658	186	25	,	,	PUNCT
ijtc-658	186	26	accessibility	accessibility	NOUN
ijtc-658	186	27	and	and	CCONJ
ijtc-658	186	28	mobility	mobility	NOUN
ijtc-658	186	29	of	of	ADP
ijtc-658	186	30	people	people	NOUN
ijtc-658	186	31	and	and	CCONJ
ijtc-658	186	32	materials	material	NOUN
ijtc-658	186	33	.	.	PUNCT
ijtc-658	187	1	dala	dala	PROPN
ijtc-658	187	2	hill	hill	PROPN
ijtc-658	187	3	is	be	AUX
ijtc-658	187	4	the	the	DET
ijtc-658	187	5	most	most	ADV
ijtc-658	187	6	significant	significant	ADJ
ijtc-658	187	7	feature	feature	NOUN
ijtc-658	187	8	around	around	ADP
ijtc-658	187	9	the	the	DET
ijtc-658	187	10	ancient	ancient	ADJ
ijtc-658	187	11	city	city	NOUN
ijtc-658	187	12	which	which	PRON
ijtc-658	187	13	is	be	AUX
ijtc-658	187	14	a	a	DET
ijtc-658	187	15	nucleus	nucleus	NOUN
ijtc-658	187	16	of	of	ADP
ijtc-658	187	17	temporal	temporal	ADJ
ijtc-658	187	18	and	and	CCONJ
ijtc-658	187	19	spatial	spatial	ADJ
ijtc-658	187	20	patterns	pattern	NOUN
ijtc-658	187	21	of	of	ADP
ijtc-658	187	22	settlements	settlement	NOUN
ijtc-658	187	23	are	be	AUX
ijtc-658	187	24	formed	form	VERB
ijtc-658	187	25	growing	grow	VERB
ijtc-658	187	26	into	into	ADP
ijtc-658	187	27	notable	notable	ADJ
ijtc-658	187	28	modern	modern	ADJ
ijtc-658	187	29	areas	area	NOUN
ijtc-658	187	30	as	as	SCONJ
ijtc-658	187	31	shown	show	VERB
ijtc-658	187	32	in	in	ADP
ijtc-658	187	33	fig.3	fig.3	PROPN
ijtc-658	187	34	.	.	PUNCT
ijtc-658	188	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	188	2	http://www.kano.gov.ng/	http://www.kano.gov.ng/	ADJ
ijtc-658	188	3	critical	critical	ADJ
ijtc-658	188	4	examination	examination	NOUN
ijtc-658	188	5	of	of	ADP
ijtc-658	188	6	the	the	DET
ijtc-658	188	7	relationship	relationship	NOUN
ijtc-658	188	8	between	between	ADP
ijtc-658	188	9	land	land	NOUN
ijtc-658	188	10	taxation	taxation	NOUN
ijtc-658	188	11	and	and	CCONJ
ijtc-658	188	12	total	total	ADJ
ijtc-658	188	13	internal	internal	ADJ
ijtc-658	188	14	revenue	revenue	NOUN
ijtc-658	188	15	generated	generate	VERB
ijtc-658	188	16	in	in	ADP
ijtc-658	188	17	kano	kano	PROPN
ijtc-658	188	18	state	state	PROPN
ijtc-658	188	19	,	,	PUNCT
ijtc-658	188	20	nigeria	nigeria	PROPN
ijtc-658	188	21	orekan	orekan	VERB
ijtc-658	188	22	137|	137|	NUM
ijtc-658	188	23	ilomata	ilomata	PROPN
ijtc-658	188	24	international	international	ADJ
ijtc-658	188	25	journal	journal	NOUN
ijtc-658	188	26	of	of	ADP
ijtc-658	188	27	tax	tax	PROPN
ijtc-658	188	28	&	&	CCONJ
ijtc-658	188	29	accounting	account	VERB
ijtc-658	188	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	188	31	fig	fig	NOUN
ijtc-658	188	32	.	.	PUNCT
ijtc-658	189	1	3	3	X
ijtc-658	189	2	:	:	PUNCT
ijtc-658	189	3	kano	kano	PROPN
ijtc-658	189	4	metropolis	metropolis	PROPN
ijtc-658	189	5	source	source	NOUN
ijtc-658	189	6	:	:	PUNCT
ijtc-658	189	7	gis	gis	NOUN
ijtc-658	189	8	lab	lab	NOUN
ijtc-658	189	9	,	,	PUNCT
ijtc-658	189	10	bayero	bayero	PROPN
ijtc-658	189	11	university	university	PROPN
ijtc-658	189	12	kano	kano	PROPN
ijtc-658	189	13	olofin	olofin	PROPN
ijtc-658	189	14	(	(	PUNCT
ijtc-658	189	15	1987	1987	NUM
ijtc-658	189	16	)	)	PUNCT
ijtc-658	189	17	,	,	PUNCT
ijtc-658	189	18	made	make	VERB
ijtc-658	189	19	it	it	PRON
ijtc-658	189	20	known	know	VERB
ijtc-658	189	21	that	that	SCONJ
ijtc-658	189	22	the	the	DET
ijtc-658	189	23	earlier	early	ADJ
ijtc-658	189	24	settlers	settler	NOUN
ijtc-658	189	25	engaged	engage	VERB
ijtc-658	189	26	in	in	ADP
ijtc-658	189	27	iron	iron	NOUN
ijtc-658	189	28	smelting	smelting	NOUN
ijtc-658	189	29	culture	culture	NOUN
ijtc-658	189	30	,	,	PUNCT
ijtc-658	189	31	which	which	PRON
ijtc-658	189	32	was	be	AUX
ijtc-658	189	33	on	on	ADV
ijtc-658	189	34	at	at	ADP
ijtc-658	189	35	about	about	ADV
ijtc-658	189	36	320	320	NUM
ijtc-658	189	37	-	-	PUNCT
ijtc-658	189	38	380ad	380ad	NOUN
ijtc-658	189	39	.	.	PUNCT
ijtc-658	190	1	this	this	PRON
ijtc-658	190	2	implies	imply	VERB
ijtc-658	190	3	that	that	SCONJ
ijtc-658	190	4	people	people	NOUN
ijtc-658	190	5	have	have	AUX
ijtc-658	190	6	been	be	AUX
ijtc-658	190	7	in	in	ADP
ijtc-658	190	8	this	this	DET
ijtc-658	190	9	area	area	NOUN
ijtc-658	190	10	for	for	ADP
ijtc-658	190	11	more	more	ADJ
ijtc-658	190	12	than	than	ADP
ijtc-658	190	13	a	a	DET
ijtc-658	190	14	millennium	millennium	NOUN
ijtc-658	190	15	with	with	ADP
ijtc-658	190	16	a	a	DET
ijtc-658	190	17	major	major	ADJ
ijtc-658	190	18	skill	skill	NOUN
ijtc-658	190	19	in	in	ADP
ijtc-658	190	20	iron	iron	NOUN
ijtc-658	190	21	smelting	smelting	NOUN
ijtc-658	190	22	.	.	PUNCT
ijtc-658	191	1	development	development	NOUN
ijtc-658	191	2	of	of	ADP
ijtc-658	191	3	settlement	settlement	NOUN
ijtc-658	191	4	is	be	AUX
ijtc-658	191	5	said	say	VERB
ijtc-658	191	6	to	to	PART
ijtc-658	191	7	be	be	AUX
ijtc-658	191	8	across	across	ADP
ijtc-658	191	9	centuries	century	NOUN
ijtc-658	191	10	originating	originate	VERB
ijtc-658	191	11	as	as	ADP
ijtc-658	191	12	isolated	isolate	VERB
ijtc-658	191	13	groups	group	NOUN
ijtc-658	191	14	of	of	ADP
ijtc-658	191	15	hunters	hunter	NOUN
ijtc-658	191	16	around	around	ADP
ijtc-658	191	17	the	the	DET
ijtc-658	191	18	hills	hill	NOUN
ijtc-658	191	19	of	of	ADP
ijtc-658	191	20	dala	dala	PROPN
ijtc-658	191	21	,	,	PUNCT
ijtc-658	191	22	goron	goron	PROPN
ijtc-658	191	23	dutse	dutse	PROPN
ijtc-658	191	24	,	,	PUNCT
ijtc-658	191	25	magwan	magwan	PROPN
ijtc-658	191	26	,	,	PUNCT
ijtc-658	191	27	bompai	bompai	NOUN
ijtc-658	191	28	and	and	CCONJ
ijtc-658	191	29	panisau	panisau	NOUN
ijtc-658	191	30	.	.	PUNCT
ijtc-658	192	1	these	these	DET
ijtc-658	192	2	hills	hill	NOUN
ijtc-658	192	3	forms	form	VERB
ijtc-658	192	4	the	the	DET
ijtc-658	192	5	present	present	ADJ
ijtc-658	192	6	day	day	NOUN
ijtc-658	192	7	of	of	ADP
ijtc-658	192	8	kano	kano	PROPN
ijtc-658	192	9	metropolis	metropolis	PROPN
ijtc-658	192	10	.	.	PUNCT
ijtc-658	193	1	kano	kano	PROPN
ijtc-658	193	2	city	city	PROPN
ijtc-658	193	3	had	have	AUX
ijtc-658	193	4	survived	survive	VERB
ijtc-658	193	5	as	as	ADV
ijtc-658	193	6	far	far	ADV
ijtc-658	193	7	back	back	ADV
ijtc-658	193	8	as	as	ADP
ijtc-658	193	9	the	the	DET
ijtc-658	193	10	11th	11th	ADJ
ijtc-658	193	11	and	and	CCONJ
ijtc-658	193	12	12th	12th	ADJ
ijtc-658	193	13	century	century	NOUN
ijtc-658	193	14	during	during	ADP
ijtc-658	193	15	the	the	DET
ijtc-658	193	16	period	period	NOUN
ijtc-658	193	17	of	of	ADP
ijtc-658	193	18	sarki	sarki	PROPN
ijtc-658	193	19	jusa	jusa	PROPN
ijtc-658	193	20	,	,	PUNCT
ijtc-658	193	21	when	when	SCONJ
ijtc-658	193	22	the	the	DET
ijtc-658	193	23	first	first	ADJ
ijtc-658	193	24	phase	phase	NOUN
ijtc-658	193	25	of	of	ADP
ijtc-658	193	26	city	city	NOUN
ijtc-658	193	27	wall	wall	PROPN
ijtc-658	193	28	construction	construction	PROPN
ijtc-658	193	29	project	project	NOUN
ijtc-658	193	30	finished	finish	VERB
ijtc-658	193	31	(	(	PUNCT
ijtc-658	193	32	kano	kano	PROPN
ijtc-658	193	33	year	year	NOUN
ijtc-658	193	34	book	book	NOUN
ijtc-658	193	35	,	,	PUNCT
ijtc-658	193	36	2010	2010	NUM
ijtc-658	193	37	)	)	PUNCT
ijtc-658	193	38	.	.	PUNCT
ijtc-658	194	1	according	accord	VERB
ijtc-658	194	2	to	to	ADP
ijtc-658	194	3	liman	liman	NOUN
ijtc-658	194	4	and	and	CCONJ
ijtc-658	194	5	adamu	adamu	PROPN
ijtc-658	194	6	(	(	PUNCT
ijtc-658	194	7	2003	2003	NUM
ijtc-658	194	8	)	)	PUNCT
ijtc-658	194	9	,	,	PUNCT
ijtc-658	194	10	made	make	VERB
ijtc-658	194	11	it	it	PRON
ijtc-658	194	12	known	know	VERB
ijtc-658	194	13	that	that	SCONJ
ijtc-658	194	14	the	the	DET
ijtc-658	194	15	time	time	NOUN
ijtc-658	194	16	lord	lord	PROPN
ijtc-658	194	17	luggard	luggard	PROPN
ijtc-658	194	18	took	take	VERB
ijtc-658	194	19	over	over	ADP
ijtc-658	194	20	the	the	DET
ijtc-658	194	21	affairs	affair	NOUN
ijtc-658	194	22	of	of	ADP
ijtc-658	194	23	northern	northern	PROPN
ijtc-658	194	24	nigeria	nigeria	PROPN
ijtc-658	194	25	,	,	PUNCT
ijtc-658	194	26	he	he	PRON
ijtc-658	194	27	estimated	estimate	VERB
ijtc-658	194	28	forty	forty	NUM
ijtc-658	194	29	walled	walled	ADJ
ijtc-658	194	30	towns	town	NOUN
ijtc-658	194	31	within	within	ADP
ijtc-658	194	32	30miles	30miles	NUM
ijtc-658	194	33	radius	radius	NOUN
ijtc-658	194	34	of	of	ADP
ijtc-658	194	35	kano	kano	PROPN
ijtc-658	194	36	city	city	PROPN
ijtc-658	194	37	and	and	CCONJ
ijtc-658	194	38	a	a	DET
ijtc-658	194	39	total	total	NOUN
ijtc-658	194	40	of	of	ADP
ijtc-658	194	41	170	170	NUM
ijtc-658	194	42	walled	walled	ADJ
ijtc-658	194	43	towns	town	NOUN
ijtc-658	194	44	in	in	ADP
ijtc-658	194	45	the	the	DET
ijtc-658	194	46	whole	whole	ADJ
ijtc-658	194	47	province	province	NOUN
ijtc-658	194	48	.	.	PUNCT
ijtc-658	195	1	as	as	SCONJ
ijtc-658	195	2	time	time	NOUN
ijtc-658	195	3	went	go	VERB
ijtc-658	195	4	past	past	ADV
ijtc-658	195	5	,	,	PUNCT
ijtc-658	195	6	kano	kano	PROPN
ijtc-658	195	7	cosmopolitan	cosmopolitan	PROPN
ijtc-658	195	8	nature	nature	PROPN
ijtc-658	195	9	improved	improve	VERB
ijtc-658	195	10	remarkably	remarkably	ADV
ijtc-658	195	11	due	due	ADP
ijtc-658	195	12	to	to	ADP
ijtc-658	195	13	the	the	DET
ijtc-658	195	14	economic	economic	ADJ
ijtc-658	195	15	and	and	CCONJ
ijtc-658	195	16	political	political	ADJ
ijtc-658	195	17	opportunity	opportunity	NOUN
ijtc-658	195	18	coming	come	VERB
ijtc-658	195	19	it	it	PRON
ijtc-658	195	20	ways	way	NOUN
ijtc-658	195	21	.	.	PUNCT
ijtc-658	196	1	more	more	ADJ
ijtc-658	196	2	ethnic	ethnic	ADJ
ijtc-658	196	3	and	and	CCONJ
ijtc-658	196	4	nationalities	nationality	NOUN
ijtc-658	196	5	such	such	ADJ
ijtc-658	196	6	as	as	ADP
ijtc-658	196	7	the	the	DET
ijtc-658	196	8	fulani	fulani	PROPN
ijtc-658	196	9	,	,	PUNCT
ijtc-658	196	10	yorubas	yorubas	PROPN
ijtc-658	196	11	,	,	PUNCT
ijtc-658	196	12	arabs	arabs	PROPN
ijtc-658	196	13	(	(	PUNCT
ijtc-658	196	14	lebanese	lebanese	PROPN
ijtc-658	196	15	,	,	PUNCT
ijtc-658	196	16	egyptians	egyptians	PROPN
ijtc-658	196	17	,	,	PUNCT
ijtc-658	196	18	saudis	saudi	NOUN
ijtc-658	196	19	,	,	PUNCT
ijtc-658	196	20	yemen	yemen	PROPN
ijtc-658	196	21	and	and	CCONJ
ijtc-658	196	22	syrian	syrian	ADJ
ijtc-658	196	23	)	)	PUNCT
ijtc-658	196	24	,	,	PUNCT
ijtc-658	196	25	nupes	nupe	NOUN
ijtc-658	196	26	,	,	PUNCT
ijtc-658	196	27	ghanaians	ghanaians	PROPN
ijtc-658	196	28	,	,	PUNCT
ijtc-658	196	29	and	and	CCONJ
ijtc-658	196	30	senegalese	senegalese	ADJ
ijtc-658	196	31	etc	etc	X
ijtc-658	196	32	increased	increase	VERB
ijtc-658	196	33	.	.	PUNCT
ijtc-658	197	1	they	they	PRON
ijtc-658	197	2	preferred	prefer	VERB
ijtc-658	197	3	to	to	PART
ijtc-658	197	4	reside	reside	VERB
ijtc-658	197	5	at	at	ADP
ijtc-658	197	6	the	the	DET
ijtc-658	197	7	government	government	NOUN
ijtc-658	197	8	reserved	reserve	VERB
ijtc-658	197	9	areas	area	NOUN
ijtc-658	197	10	.	.	PUNCT
ijtc-658	198	1	reserved	reserved	ADJ
ijtc-658	198	2	areas	area	NOUN
ijtc-658	198	3	,	,	PUNCT
ijtc-658	198	4	where	where	SCONJ
ijtc-658	198	5	they	they	PRON
ijtc-658	198	6	are	be	AUX
ijtc-658	198	7	entitled	entitle	VERB
ijtc-658	198	8	to	to	ADP
ijtc-658	198	9	the	the	DET
ijtc-658	198	10	basic	basic	ADJ
ijtc-658	198	11	facilities	facility	NOUN
ijtc-658	198	12	.	.	PUNCT
ijtc-658	199	1	the	the	DET
ijtc-658	199	2	yorubas	yorubas	PROPN
ijtc-658	199	3	and	and	CCONJ
ijtc-658	199	4	igbos	igbos	PROPN
ijtc-658	199	5	settled	settle	VERB
ijtc-658	199	6	in	in	ADP
ijtc-658	199	7	sabo	sabo	PROPN
ijtc-658	199	8	gari	gari	PROPN
ijtc-658	199	9	area	area	NOUN
ijtc-658	199	10	of	of	ADP
ijtc-658	199	11	the	the	DET
ijtc-658	199	12	metropolis	metropolis	NOUN
ijtc-658	199	13	.	.	PUNCT
ijtc-658	200	1	in	in	ADP
ijtc-658	200	2	2007	2007	NUM
ijtc-658	200	3	-	-	SYM
ijtc-658	200	4	2011	2011	NUM
ijtc-658	200	5	,	,	PUNCT
ijtc-658	200	6	during	during	ADP
ijtc-658	200	7	yaadua	yaadua	PROPN
ijtc-658	200	8	/	/	SYM
ijtc-658	200	9	jonathan	jonathan	PROPN
ijtc-658	200	10	administration	administration	PROPN
ijtc-658	200	11	,	,	PUNCT
ijtc-658	200	12	the	the	DET
ijtc-658	200	13	development	development	NOUN
ijtc-658	200	14	and	and	CCONJ
ijtc-658	200	15	maintenance	maintenance	NOUN
ijtc-658	200	16	of	of	ADP
ijtc-658	200	17	infrastructure	infrastructure	NOUN
ijtc-658	200	18	across	across	ADP
ijtc-658	200	19	the	the	DET
ijtc-658	200	20	country	country	NOUN
ijtc-658	200	21	was	be	AUX
ijtc-658	200	22	one	one	NUM
ijtc-658	200	23	of	of	ADP
ijtc-658	200	24	the	the	DET
ijtc-658	200	25	seven	seven	NUM
ijtc-658	200	26	-	-	PUNCT
ijtc-658	200	27	point	point	NOUN
ijtc-658	200	28	agenda	agenda	NOUN
ijtc-658	200	29	.	.	PUNCT
ijtc-658	201	1	infrastructural	infrastructural	ADJ
ijtc-658	201	2	development	development	NOUN
ijtc-658	201	3	forms	form	VERB
ijtc-658	201	4	a	a	DET
ijtc-658	201	5	vital	vital	ADJ
ijtc-658	201	6	part	part	NOUN
ijtc-658	201	7	of	of	ADP
ijtc-658	201	8	government	government	NOUN
ijtc-658	201	9	agenda	agenda	NOUN
ijtc-658	201	10	for	for	ADP
ijtc-658	201	11	the	the	DET
ijtc-658	201	12	up	up	NOUN
ijtc-658	201	13	-	-	PUNCT
ijtc-658	201	14	liftment	liftment	NOUN
ijtc-658	201	15	of	of	ADP
ijtc-658	201	16	the	the	DET
ijtc-658	201	17	economy	economy	NOUN
ijtc-658	201	18	.	.	PUNCT
ijtc-658	202	1	infrastructural	infrastructural	ADJ
ijtc-658	202	2	development	development	NOUN
ijtc-658	202	3	is	be	AUX
ijtc-658	202	4	prominent	prominent	ADJ
ijtc-658	202	5	to	to	ADP
ijtc-658	202	6	the	the	DET
ijtc-658	202	7	total	total	ADJ
ijtc-658	202	8	growth	growth	NOUN
ijtc-658	202	9	in	in	ADP
ijtc-658	202	10	the	the	DET
ijtc-658	202	11	society	society	NOUN
ijtc-658	202	12	and	and	CCONJ
ijtc-658	202	13	its	its	PRON
ijtc-658	202	14	inability	inability	NOUN
ijtc-658	202	15	to	to	PART
ijtc-658	202	16	function	function	VERB
ijtc-658	202	17	well	well	ADV
ijtc-658	202	18	reveals	reveal	VERB
ijtc-658	202	19	it	it	PRON
ijtc-658	202	20	as	as	ADP
ijtc-658	202	21	a	a	DET
ijtc-658	202	22	major	major	ADJ
ijtc-658	202	23	obstacle	obstacle	NOUN
ijtc-658	202	24	to	to	ADP
ijtc-658	202	25	the	the	DET
ijtc-658	202	26	authority	authority	NOUN
ijtc-658	202	27	since	since	SCONJ
ijtc-658	202	28	activities	activity	NOUN
ijtc-658	202	29	in	in	ADP
ijtc-658	202	30	various	various	ADJ
ijtc-658	202	31	sectors	sector	NOUN
ijtc-658	202	32	is	be	AUX
ijtc-658	202	33	centered	center	VERB
ijtc-658	202	34	on	on	ADP
ijtc-658	202	35	some	some	DET
ijtc-658	202	36	major	major	ADJ
ijtc-658	202	37	infrastructure	infrastructure	NOUN
ijtc-658	202	38	.	.	PUNCT
ijtc-658	203	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	203	2	critical	critical	ADJ
ijtc-658	203	3	examination	examination	NOUN
ijtc-658	203	4	of	of	ADP
ijtc-658	203	5	the	the	DET
ijtc-658	203	6	relationship	relationship	NOUN
ijtc-658	203	7	between	between	ADP
ijtc-658	203	8	land	land	NOUN
ijtc-658	203	9	taxation	taxation	NOUN
ijtc-658	203	10	and	and	CCONJ
ijtc-658	203	11	total	total	ADJ
ijtc-658	203	12	internal	internal	ADJ
ijtc-658	203	13	revenue	revenue	NOUN
ijtc-658	203	14	generated	generate	VERB
ijtc-658	203	15	in	in	ADP
ijtc-658	203	16	kano	kano	PROPN
ijtc-658	203	17	state	state	PROPN
ijtc-658	203	18	,	,	PUNCT
ijtc-658	203	19	nigeria	nigeria	PROPN
ijtc-658	203	20	orekan	orekan	VERB
ijtc-658	203	21	138|	138|	NUM
ijtc-658	203	22	ilomata	ilomata	PROPN
ijtc-658	203	23	international	international	ADJ
ijtc-658	203	24	journal	journal	NOUN
ijtc-658	203	25	of	of	ADP
ijtc-658	203	26	tax	tax	PROPN
ijtc-658	203	27	&	&	CCONJ
ijtc-658	203	28	accounting	accounting	PROPN
ijtc-658	203	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	203	30	method	method	NOUN
ijtc-658	203	31	personal	personal	ADJ
ijtc-658	203	32	interview	interview	NOUN
ijtc-658	203	33	was	be	AUX
ijtc-658	203	34	conducted	conduct	VERB
ijtc-658	203	35	amongst	amongst	ADP
ijtc-658	203	36	government	government	NOUN
ijtc-658	203	37	officials	official	NOUN
ijtc-658	203	38	and	and	CCONJ
ijtc-658	203	39	likewise	likewise	ADV
ijtc-658	203	40	questionnaires	questionnaire	NOUN
ijtc-658	203	41	were	be	AUX
ijtc-658	203	42	administered	administer	VERB
ijtc-658	203	43	to	to	ADP
ijtc-658	203	44	them	they	PRON
ijtc-658	203	45	as	as	ADV
ijtc-658	203	46	well	well	ADV
ijtc-658	203	47	.	.	PUNCT
ijtc-658	204	1	at	at	ADP
ijtc-658	204	2	the	the	DET
ijtc-658	204	3	kano	kano	PROPN
ijtc-658	204	4	state	state	PROPN
ijtc-658	204	5	board	board	PROPN
ijtc-658	204	6	of	of	ADP
ijtc-658	204	7	internal	internal	ADJ
ijtc-658	204	8	revenue	revenue	NOUN
ijtc-658	204	9	services	service	NOUN
ijtc-658	204	10	,	,	PUNCT
ijtc-658	204	11	5	5	NUM
ijtc-658	204	12	units	unit	NOUN
ijtc-658	204	13	are	be	AUX
ijtc-658	204	14	found	find	VERB
ijtc-658	204	15	relevant	relevant	ADJ
ijtc-658	204	16	to	to	ADP
ijtc-658	204	17	this	this	DET
ijtc-658	204	18	study	study	NOUN
ijtc-658	204	19	;	;	PUNCT
ijtc-658	204	20	these	these	PRON
ijtc-658	204	21	are	be	AUX
ijtc-658	204	22	,	,	PUNCT
ijtc-658	204	23	(	(	PUNCT
ijtc-658	204	24	i	i	NOUN
ijtc-658	204	25	)	)	PUNCT
ijtc-658	204	26	assessment	assessment	NOUN
ijtc-658	204	27	(	(	PUNCT
ijtc-658	204	28	ii	ii	NOUN
ijtc-658	204	29	)	)	PUNCT
ijtc-658	204	30	other	other	ADJ
ijtc-658	204	31	taxes	taxis	NOUN
ijtc-658	204	32	(	(	PUNCT
ijtc-658	204	33	iii	iii	NOUN
ijtc-658	204	34	)	)	PUNCT
ijtc-658	204	35	research	research	NOUN
ijtc-658	204	36	and	and	CCONJ
ijtc-658	204	37	statistics	statistic	NOUN
ijtc-658	204	38	(	(	PUNCT
ijtc-658	204	39	iv)withholding	iv)withholde	VERB
ijtc-658	204	40	taxes	taxis	NOUN
ijtc-658	204	41	(	(	PUNCT
ijtc-658	204	42	v	v	NOUN
ijtc-658	204	43	)	)	PUNCT
ijtc-658	204	44	collection	collection	NOUN
ijtc-658	204	45	.	.	PUNCT
ijtc-658	205	1	questionnaires	questionnaire	NOUN
ijtc-658	205	2	were	be	AUX
ijtc-658	205	3	administered	administer	VERB
ijtc-658	205	4	to	to	ADP
ijtc-658	205	5	all	all	DET
ijtc-658	205	6	the	the	DET
ijtc-658	205	7	senior	senior	ADJ
ijtc-658	205	8	cadres	cadre	NOUN
ijtc-658	205	9	of	of	ADP
ijtc-658	205	10	the	the	DET
ijtc-658	205	11	organisation	organisation	NOUN
ijtc-658	205	12	.	.	PUNCT
ijtc-658	206	1	with	with	ADP
ijtc-658	206	2	kano	kano	PROPN
ijtc-658	206	3	state	state	PROPN
ijtc-658	206	4	ministry	ministry	PROPN
ijtc-658	206	5	of	of	ADP
ijtc-658	206	6	land	land	PROPN
ijtc-658	206	7	and	and	CCONJ
ijtc-658	206	8	physical	physical	ADJ
ijtc-658	206	9	planning	planning	NOUN
ijtc-658	206	10	,	,	PUNCT
ijtc-658	206	11	3	3	NUM
ijtc-658	206	12	departments	department	NOUN
ijtc-658	206	13	are	be	AUX
ijtc-658	206	14	relevant	relevant	ADJ
ijtc-658	206	15	and	and	CCONJ
ijtc-658	206	16	these	these	PRON
ijtc-658	206	17	are	be	AUX
ijtc-658	206	18	(	(	PUNCT
ijtc-658	206	19	i	i	NOUN
ijtc-658	206	20	)	)	PUNCT
ijtc-658	206	21	land	land	NOUN
ijtc-658	206	22	(	(	PUNCT
ijtc-658	206	23	ii	ii	NOUN
ijtc-658	206	24	)	)	PUNCT
ijtc-658	206	25	survey	survey	NOUN
ijtc-658	206	26	and	and	CCONJ
ijtc-658	206	27	(	(	PUNCT
ijtc-658	206	28	iii	iii	NOUN
ijtc-658	206	29	)	)	PUNCT
ijtc-658	206	30	deeds	deed	NOUN
ijtc-658	206	31	departments	department	NOUN
ijtc-658	206	32	.	.	PUNCT
ijtc-658	207	1	the	the	DET
ijtc-658	207	2	table	table	NOUN
ijtc-658	207	3	below	below	ADV
ijtc-658	207	4	provides	provide	VERB
ijtc-658	207	5	details	detail	NOUN
ijtc-658	207	6	of	of	ADP
ijtc-658	207	7	questionnaire	questionnaire	NOUN
ijtc-658	207	8	distribution	distribution	NOUN
ijtc-658	207	9	to	to	ADP
ijtc-658	207	10	the	the	DET
ijtc-658	207	11	various	various	ADJ
ijtc-658	207	12	departments	department	NOUN
ijtc-658	207	13	/	/	SYM
ijtc-658	207	14	units	unit	NOUN
ijtc-658	207	15	at	at	ADP
ijtc-658	207	16	the	the	DET
ijtc-658	207	17	state	state	NOUN
ijtc-658	207	18	board	board	NOUN
ijtc-658	207	19	of	of	ADP
ijtc-658	207	20	internal	internal	ADJ
ijtc-658	207	21	revenue	revenue	NOUN
ijtc-658	207	22	service	service	NOUN
ijtc-658	207	23	and	and	CCONJ
ijtc-658	207	24	bureau	bureau	PROPN
ijtc-658	207	25	/	/	SYM
ijtc-658	207	26	ministry	ministry	PROPN
ijtc-658	207	27	of	of	ADP
ijtc-658	207	28	land	land	NOUN
ijtc-658	207	29	and	and	CCONJ
ijtc-658	207	30	survey	survey	NOUN
ijtc-658	207	31	in	in	ADP
ijtc-658	207	32	kano	kano	PROPN
ijtc-658	207	33	state	state	PROPN
ijtc-658	207	34	.	.	PUNCT
ijtc-658	208	1	table	table	NOUN
ijtc-658	208	2	1	1	NUM
ijtc-658	208	3	:	:	PUNCT
ijtc-658	208	4	questionnaire	questionnaire	NOUN
ijtc-658	208	5	distribution	distribution	NOUN
ijtc-658	208	6	and	and	CCONJ
ijtc-658	208	7	retrieval	retrieval	NOUN
ijtc-658	208	8	rate	rate	NOUN
ijtc-658	208	9	at	at	ADP
ijtc-658	208	10	the	the	DET
ijtc-658	208	11	kano	kano	PROPN
ijtc-658	208	12	state	state	PROPN
ijtc-658	208	13	board	board	PROPN
ijtc-658	208	14	of	of	ADP
ijtc-658	208	15	internal	internal	ADJ
ijtc-658	208	16	revenue	revenue	NOUN
ijtc-658	208	17	services	service	NOUN
ijtc-658	208	18	.	.	PUNCT
ijtc-658	209	1	units/	units/	NUM
ijtc-658	209	2	departments	department	NOUN
ijtc-658	209	3	number	number	NOUN
ijtc-658	209	4	of	of	ADP
ijtc-658	209	5	staff	staff	NOUN
ijtc-658	209	6	response	response	NOUN
ijtc-658	209	7	rate	rate	NOUN
ijtc-658	209	8	%	%	NOUN
ijtc-658	209	9	response	response	NOUN
ijtc-658	209	10	rates	rate	NOUN
ijtc-658	209	11	assessment	assessment	VERB
ijtc-658	209	12	other	other	ADJ
ijtc-658	209	13	taxes	taxis	NOUN
ijtc-658	209	14	research	research	NOUN
ijtc-658	209	15	&	&	CCONJ
ijtc-658	209	16	statistics	statistic	NOUN
ijtc-658	209	17	withholding	withholding	NOUN
ijtc-658	209	18	taxes	taxis	NOUN
ijtc-658	209	19	collection	collection	NOUN
ijtc-658	209	20	5	5	NUM
ijtc-658	209	21	13	13	NUM
ijtc-658	209	22	4	4	NUM
ijtc-658	209	23	3	3	NUM
ijtc-658	209	24	6	6	NUM
ijtc-658	209	25	5	5	NUM
ijtc-658	209	26	13	13	NUM
ijtc-658	209	27	4	4	NUM
ijtc-658	209	28	3	3	NUM
ijtc-658	209	29	6	6	NUM
ijtc-658	209	30	100	100	NUM
ijtc-658	209	31	100	100	NUM
ijtc-658	209	32	100	100	NUM
ijtc-658	209	33	100	100	NUM
ijtc-658	209	34	100	100	NUM
ijtc-658	209	35	total	total	NOUN
ijtc-658	209	36	31	31	NUM
ijtc-658	209	37	31	31	NUM
ijtc-658	209	38	100	100	NUM
ijtc-658	209	39	%	%	NOUN
ijtc-658	209	40	source	source	NOUN
ijtc-658	209	41	:	:	PUNCT
ijtc-658	209	42	author	author	NOUN
ijtc-658	209	43	’s	’s	PART
ijtc-658	209	44	field	field	NOUN
ijtc-658	209	45	survey	survey	NOUN
ijtc-658	209	46	,	,	PUNCT
ijtc-658	209	47	2022	2022	NUM
ijtc-658	209	48	.	.	PUNCT
ijtc-658	209	49	table	table	NOUN
ijtc-658	209	50	2	2	NUM
ijtc-658	209	51	:	:	PUNCT
ijtc-658	209	52	questionnaire	questionnaire	NOUN
ijtc-658	209	53	distribution	distribution	NOUN
ijtc-658	209	54	and	and	CCONJ
ijtc-658	209	55	retrieval	retrieval	NOUN
ijtc-658	209	56	rate	rate	NOUN
ijtc-658	209	57	at	at	ADP
ijtc-658	209	58	the	the	DET
ijtc-658	209	59	kano	kano	PROPN
ijtc-658	209	60	state	state	PROPN
ijtc-658	209	61	bureau	bureau	PROPN
ijtc-658	209	62	of	of	ADP
ijtc-658	209	63	land	land	NOUN
ijtc-658	209	64	management	management	NOUN
ijtc-658	209	65	.	.	PUNCT
ijtc-658	210	1	units	unit	NOUN
ijtc-658	210	2	/	/	SYM
ijtc-658	210	3	departme	departme	NOUN
ijtc-658	210	4	nts	nt	NOUN
ijtc-658	210	5	number	number	NOUN
ijtc-658	210	6	of	of	ADP
ijtc-658	210	7	staff	staff	NOUN
ijtc-658	210	8	respon	respon	NOUN
ijtc-658	210	9	se	se	X
ijtc-658	210	10	level	level	NOUN
ijtc-658	210	11	%	%	NOUN
ijtc-658	210	12	of	of	ADP
ijtc-658	210	13	response	response	NOUN
ijtc-658	210	14	rate	rate	NOUN
ijtc-658	210	15	land	land	NOUN
ijtc-658	210	16	deeds	deed	NOUN
ijtc-658	210	17	survey	survey	VERB
ijtc-658	210	18	9	9	NUM
ijtc-658	210	19	7	7	NUM
ijtc-658	210	20	9	9	NUM
ijtc-658	210	21	9	9	NUM
ijtc-658	210	22	7	7	NUM
ijtc-658	210	23	9	9	NUM
ijtc-658	210	24	100	100	NUM
ijtc-658	210	25	100	100	NUM
ijtc-658	210	26	100	100	NUM
ijtc-658	210	27	total	total	NOUN
ijtc-658	210	28	25	25	NUM
ijtc-658	210	29	25	25	NUM
ijtc-658	210	30	100	100	NUM
ijtc-658	210	31	%	%	NOUN
ijtc-658	210	32	source	source	NOUN
ijtc-658	210	33	:	:	PUNCT
ijtc-658	210	34	author	author	NOUN
ijtc-658	210	35	’s	’s	PART
ijtc-658	210	36	field	field	NOUN
ijtc-658	210	37	survey	survey	NOUN
ijtc-658	210	38	,	,	PUNCT
ijtc-658	210	39	2022	2022	NUM
ijtc-658	210	40	.	.	PUNCT
ijtc-658	211	1	kano	kano	PROPN
ijtc-658	211	2	state	state	PROPN
ijtc-658	211	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	211	4	critical	critical	ADJ
ijtc-658	211	5	examination	examination	NOUN
ijtc-658	211	6	of	of	ADP
ijtc-658	211	7	the	the	DET
ijtc-658	211	8	relationship	relationship	NOUN
ijtc-658	211	9	between	between	ADP
ijtc-658	211	10	land	land	NOUN
ijtc-658	211	11	taxation	taxation	NOUN
ijtc-658	211	12	and	and	CCONJ
ijtc-658	211	13	total	total	ADJ
ijtc-658	211	14	internal	internal	ADJ
ijtc-658	211	15	revenue	revenue	NOUN
ijtc-658	211	16	generated	generate	VERB
ijtc-658	211	17	in	in	ADP
ijtc-658	211	18	kano	kano	PROPN
ijtc-658	211	19	state	state	PROPN
ijtc-658	211	20	,	,	PUNCT
ijtc-658	211	21	nigeria	nigeria	PROPN
ijtc-658	211	22	orekan	orekan	VERB
ijtc-658	211	23	139|	139|	NUM
ijtc-658	211	24	ilomata	ilomata	PROPN
ijtc-658	211	25	international	international	ADJ
ijtc-658	211	26	journal	journal	NOUN
ijtc-658	211	27	of	of	ADP
ijtc-658	211	28	tax	tax	PROPN
ijtc-658	211	29	&	&	CCONJ
ijtc-658	211	30	accounting	accounting	PROPN
ijtc-658	211	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	211	32	tigrkan	tigrkan	PROPN
ijtc-658	211	33	landtkan	landtkan	PROPN
ijtc-658	211	34	tigrkan	tigrkan	PROPN
ijtc-658	211	35	1.000000	1.000000	NUM
ijtc-658	211	36	0.989782	0.989782	NUM
ijtc-658	211	37	landtkan	landtkan	ADJ
ijtc-658	211	38	0.989782	0.989782	NUM
ijtc-658	211	39	1.000000	1.000000	NUM
ijtc-658	211	40	r=0.989782	r=0.989782	NOUN
ijtc-658	211	41	or	or	CCONJ
ijtc-658	211	42	99	99	NUM
ijtc-658	211	43	%	%	NOUN
ijtc-658	211	44	(	(	PUNCT
ijtc-658	211	45	there	there	PRON
ijtc-658	211	46	is	be	VERB
ijtc-658	211	47	positive	positive	ADJ
ijtc-658	211	48	relationship	relationship	NOUN
ijtc-658	211	49	and	and	CCONJ
ijtc-658	211	50	a	a	DET
ijtc-658	211	51	very	very	ADV
ijtc-658	211	52	strong	strong	ADJ
ijtc-658	211	53	strength	strength	NOUN
ijtc-658	211	54	of	of	ADP
ijtc-658	211	55	association	association	NOUN
ijtc-658	211	56	between	between	ADP
ijtc-658	211	57	total	total	ADJ
ijtc-658	211	58	igr	igr	NOUN
ijtc-658	211	59	and	and	CCONJ
ijtc-658	211	60	land	land	NOUN
ijtc-658	211	61	taxes	taxis	NOUN
ijtc-658	211	62	in	in	ADP
ijtc-658	211	63	kano	kano	PROPN
ijtc-658	211	64	state	state	PROPN
ijtc-658	211	65	.	.	PUNCT
ijtc-658	212	1	table	table	NOUN
ijtc-658	212	2	3	3	NUM
ijtc-658	212	3	:	:	PUNCT
ijtc-658	212	4	relationship	relationship	NOUN
ijtc-658	212	5	between	between	ADP
ijtc-658	212	6	revenue	revenue	NOUN
ijtc-658	212	7	generated	generate	VERB
ijtc-658	212	8	from	from	ADP
ijtc-658	212	9	land	land	NOUN
ijtc-658	212	10	taxes	taxis	NOUN
ijtc-658	212	11	and	and	CCONJ
ijtc-658	212	12	total	total	ADJ
ijtc-658	212	13	igr	igr	NOUN
ijtc-658	212	14	in	in	ADP
ijtc-658	212	15	kano	kano	PROPN
ijtc-658	212	16	states	states	PROPN
ijtc-658	212	17	.	.	PUNCT
ijtc-658	213	1	kano	kano	PROPN
ijtc-658	213	2	state	state	PROPN
ijtc-658	213	3	variable	variable	PROPN
ijtc-658	213	4	dependent	dependent	ADJ
ijtc-658	213	5	var.=	var.=	PROPN
ijtc-658	213	6	ltigrkan	ltigrkan	PROPN
ijtc-658	213	7	coefficient	coefficient	PROPN
ijtc-658	213	8	t	t	PROPN
ijtc-658	213	9	-	-	PUNCT
ijtc-658	213	10	statistic	statistic	NOUN
ijtc-658	213	11	prob	prob	NOUN
ijtc-658	213	12	.	.	PUNCT
ijtc-658	214	1	c	c	PROPN
ijtc-658	214	2	2.799175	2.799175	NUM
ijtc-658	214	3	0.772916	0.772916	NUM
ijtc-658	214	4	0.456	0.456	NUM
ijtc-658	214	5	landtkan	landtkan	ADJ
ijtc-658	214	6	2.415822	2.415822	NUM
ijtc-658	214	7	21.95142	21.95142	NUM
ijtc-658	214	8	0.000	0.000	NUM
ijtc-658	214	9	pearson	pearson	NOUN
ijtc-658	214	10	corr.(r	corr.(r	NOUN
ijtc-658	214	11	)	)	PUNCT
ijtc-658	214	12	0.989782	0.989782	NUM
ijtc-658	214	13	r	r	NOUN
ijtc-658	214	14	-	-	PUNCT
ijtc-658	214	15	square	square	ADJ
ijtc-658	214	16	0.979669	0.979669	NUM
ijtc-658	214	17	covariance	covariance	NOUN
ijtc-658	214	18	1079.016	1079.016	NUM
ijtc-658	214	19	f	f	X
ijtc-658	214	20	-	-	PUNCT
ijtc-658	214	21	statistic	statistic	NOUN
ijtc-658	214	22	481.8649	481.8649	NUM
ijtc-658	214	23	prob.(f	prob.(f	NOUN
ijtc-658	214	24	-	-	PUNCT
ijtc-658	214	25	stat	stat	NOUN
ijtc-658	214	26	0.000000	0.000000	NUM
ijtc-658	214	27	the	the	DET
ijtc-658	214	28	results	result	NOUN
ijtc-658	214	29	of	of	ADP
ijtc-658	214	30	regression	regression	NOUN
ijtc-658	214	31	and	and	CCONJ
ijtc-658	214	32	various	various	ADJ
ijtc-658	214	33	test	test	NOUN
ijtc-658	214	34	statistics	statistic	NOUN
ijtc-658	214	35	on	on	ADP
ijtc-658	214	36	the	the	DET
ijtc-658	214	37	nature	nature	NOUN
ijtc-658	214	38	of	of	ADP
ijtc-658	214	39	relationship	relationship	NOUN
ijtc-658	214	40	between	between	ADP
ijtc-658	214	41	the	the	DET
ijtc-658	214	42	revenue	revenue	NOUN
ijtc-658	214	43	generated	generate	VERB
ijtc-658	214	44	from	from	ADP
ijtc-658	214	45	land	land	NOUN
ijtc-658	214	46	taxes	taxis	NOUN
ijtc-658	214	47	and	and	CCONJ
ijtc-658	214	48	the	the	DET
ijtc-658	214	49	total	total	ADJ
ijtc-658	214	50	igr	igr	NOUN
ijtc-658	214	51	in	in	ADP
ijtc-658	214	52	the	the	DET
ijtc-658	214	53	study	study	NOUN
ijtc-658	214	54	areas	area	NOUN
ijtc-658	214	55	;	;	PUNCT
ijtc-658	214	56	ogun	ogun	PROPN
ijtc-658	214	57	and	and	CCONJ
ijtc-658	214	58	kano	kano	PROPN
ijtc-658	214	59	states	states	PROPN
ijtc-658	214	60	was	be	AUX
ijtc-658	214	61	reported	report	VERB
ijtc-658	214	62	above	above	ADV
ijtc-658	214	63	.	.	PUNCT
ijtc-658	215	1	proportion	proportion	NOUN
ijtc-658	215	2	of	of	ADP
ijtc-658	215	3	revenue	revenue	NOUN
ijtc-658	215	4	generation	generation	NOUN
ijtc-658	215	5	from	from	ADP
ijtc-658	215	6	land	land	NOUN
ijtc-658	215	7	taxes	taxis	NOUN
ijtc-658	215	8	to	to	PART
ijtc-658	215	9	total	total	VERB
ijtc-658	215	10	igr	igr	NOUN
ijtc-658	215	11	in	in	ADP
ijtc-658	215	12	kano	kano	PROPN
ijtc-658	215	13	state	state	PROPN
ijtc-658	215	14	(	(	PUNCT
ijtc-658	215	15	2007	2007	NUM
ijtc-658	215	16	-	-	SYM
ijtc-658	215	17	2018	2018	NUM
ijtc-658	215	18	)	)	PUNCT
ijtc-658	215	19	fig	fig	NOUN
ijtc-658	215	20	4	4	NUM
ijtc-658	215	21	.	.	NOUN
ijtc-658	215	22	0	0	NUM
ijtc-658	215	23	10	10	NUM
ijtc-658	215	24	20	20	NUM
ijtc-658	215	25	30	30	NUM
ijtc-658	215	26	40	40	NUM
ijtc-658	215	27	50	50	NUM
ijtc-658	215	28	60	60	NUM
ijtc-658	215	29	70	70	NUM
ijtc-658	215	30	200720082009201020112012201320142015201620172018	200720082009201020112012201320142015201620172018	NUM
ijtc-658	215	31	p	p	NOUN
ijtc-658	215	32	e	e	NOUN
ijtc-658	215	33	r	r	NOUN
ijtc-658	215	34	c	c	PROPN
ijtc-658	215	35	en	en	X
ijtc-658	215	36	t	t	PROPN
ijtc-658	215	37	a	a	DET
ijtc-658	215	38	g	g	PROPN
ijtc-658	215	39	e	e	NOUN
ijtc-658	215	40	s	s	NOUN
ijtc-658	215	41	years	year	NOUN
ijtc-658	215	42	%	%	NOUN
ijtc-658	215	43	of	of	ADP
ijtc-658	215	44	landtax	landtax	NOUN
ijtc-658	215	45	in	in	ADP
ijtc-658	215	46	tigr	tigr	PROPN
ijtc-658	215	47	(	(	PUNCT
ijtc-658	215	48	ogun	ogun	PROPN
ijtc-658	215	49	state	state	NOUN
ijtc-658	215	50	)	)	PUNCT
ijtc-658	215	51	(	(	PUNCT
ijtc-658	215	52	kano	kano	PROPN
ijtc-658	215	53	state	state	PROPN
ijtc-658	215	54	)	)	PUNCT
ijtc-658	215	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-658	215	56	critical	critical	ADJ
ijtc-658	215	57	examination	examination	NOUN
ijtc-658	215	58	of	of	ADP
ijtc-658	215	59	the	the	DET
ijtc-658	215	60	relationship	relationship	NOUN
ijtc-658	215	61	between	between	ADP
ijtc-658	215	62	land	land	NOUN
ijtc-658	215	63	taxation	taxation	NOUN
ijtc-658	215	64	and	and	CCONJ
ijtc-658	215	65	total	total	ADJ
ijtc-658	215	66	internal	internal	ADJ
ijtc-658	215	67	revenue	revenue	NOUN
ijtc-658	215	68	generated	generate	VERB
ijtc-658	215	69	in	in	ADP
ijtc-658	215	70	kano	kano	PROPN
ijtc-658	215	71	state	state	PROPN
ijtc-658	215	72	,	,	PUNCT
ijtc-658	215	73	nigeria	nigeria	PROPN
ijtc-658	215	74	orekan	orekan	VERB
ijtc-658	215	75	140|	140|	NUM
ijtc-658	215	76	ilomata	ilomata	PROPN
ijtc-658	215	77	international	international	ADJ
ijtc-658	215	78	journal	journal	NOUN
ijtc-658	215	79	of	of	ADP
ijtc-658	215	80	tax	tax	PROPN
ijtc-658	215	81	&	&	CCONJ
ijtc-658	215	82	accounting	account	VERB
ijtc-658	215	83	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	215	84	table	table	NOUN
ijtc-658	215	85	4	4	NUM
ijtc-658	215	86	:	:	PUNCT
ijtc-658	215	87	kano	kano	PROPN
ijtc-658	215	88	state	state	NOUN
ijtc-658	215	89	budgets	budget	NOUN
ijtc-658	215	90	2007	2007	NUM
ijtc-658	215	91	-	-	SYM
ijtc-658	215	92	2018	2018	NUM
ijtc-658	215	93	(	(	PUNCT
ijtc-658	215	94	figures	figure	NOUN
ijtc-658	215	95	are	be	AUX
ijtc-658	215	96	in	in	ADP
ijtc-658	215	97	billion	billion	NUM
ijtc-658	215	98	naira	naira	NUM
ijtc-658	215	99	)	)	PUNCT
ijtc-658	215	100	years	year	NOUN
ijtc-658	215	101	2007	2007	NUM
ijtc-658	215	102	2008	2008	NUM
ijtc-658	215	103	2009	2009	NUM
ijtc-658	215	104	2010	2010	NUM
ijtc-658	215	105	2011	2011	NUM
ijtc-658	215	106	2012	2012	NUM
ijtc-658	215	107	2013	2013	NUM
ijtc-658	215	108	2014	2014	NUM
ijtc-658	215	109	2015	2015	NUM
ijtc-658	215	110	2016	2016	NUM
ijtc-658	215	111	2017	2017	NUM
ijtc-658	215	112	2018	2018	NUM
ijtc-658	215	113	kano	kano	PROPN
ijtc-658	215	114	state	state	NOUN
ijtc-658	215	115	60.0	60.0	NUM
ijtc-658	215	116	0	0	NUM
ijtc-658	215	117	71.48	71.48	NUM
ijtc-658	216	1	108.70	108.70	NUM
ijtc-658	216	2	110.30	110.30	NUM
ijtc-658	216	3	157.6	157.6	NUM
ijtc-658	216	4	9	9	NUM
ijtc-658	216	5	221.7	221.7	NUM
ijtc-658	216	6	0	0	NUM
ijtc-658	217	1	235.3	235.3	NUM
ijtc-658	217	2	0	0	NUM
ijtc-658	217	3	219.2	219.2	NUM
ijtc-658	217	4	0	0	NUM
ijtc-658	218	1	210.7	210.7	NUM
ijtc-658	218	2	6	6	NUM
ijtc-658	218	3	275.0	275.0	NUM
ijtc-658	218	4	0	0	NUM
ijtc-658	219	1	209.8	209.8	NUM
ijtc-658	219	2	0	0	NUM
ijtc-658	219	3	233.0	233.0	NUM
ijtc-658	219	4	0	0	NUM
ijtc-658	219	5	source	source	NOUN
ijtc-658	219	6	:	:	PUNCT
ijtc-658	219	7	states	states	PROPN
ijtc-658	219	8	ministry	ministry	PROPN
ijtc-658	219	9	of	of	ADP
ijtc-658	219	10	budget	budget	PROPN
ijtc-658	219	11	and	and	CCONJ
ijtc-658	219	12	planning	planning	NOUN
ijtc-658	219	13	’s	’s	PART
ijtc-658	219	14	document	document	NOUN
ijtc-658	219	15	.	.	PUNCT
ijtc-658	220	1	2019	2019	NUM
ijtc-658	221	1	the	the	DET
ijtc-658	221	2	budget	budget	NOUN
ijtc-658	221	3	kano	kano	PROPN
ijtc-658	221	4	state	state	PROPN
ijtc-658	221	5	has	have	AUX
ijtc-658	221	6	proposed	propose	VERB
ijtc-658	221	7	for	for	ADP
ijtc-658	221	8	the	the	DET
ijtc-658	221	9	period	period	NOUN
ijtc-658	221	10	under	under	ADP
ijtc-658	221	11	review	review	NOUN
ijtc-658	221	12	is	be	AUX
ijtc-658	221	13	shown	show	VERB
ijtc-658	221	14	above	above	ADP
ijtc-658	221	15	.	.	PUNCT
ijtc-658	222	1	it	it	PRON
ijtc-658	222	2	is	be	AUX
ijtc-658	222	3	a	a	DET
ijtc-658	222	4	financial	financial	ADJ
ijtc-658	222	5	plan	plan	NOUN
ijtc-658	222	6	for	for	ADP
ijtc-658	222	7	the	the	DET
ijtc-658	222	8	defined	define	VERB
ijtc-658	222	9	period	period	NOUN
ijtc-658	222	10	with	with	ADP
ijtc-658	222	11	an	an	DET
ijtc-658	222	12	estimation	estimation	NOUN
ijtc-658	222	13	of	of	ADP
ijtc-658	222	14	the	the	DET
ijtc-658	222	15	expenditure	expenditure	NOUN
ijtc-658	222	16	and	and	CCONJ
ijtc-658	222	17	expected	expect	VERB
ijtc-658	222	18	income	income	NOUN
ijtc-658	222	19	.	.	PUNCT
ijtc-658	223	1	it	it	PRON
ijtc-658	223	2	is	be	AUX
ijtc-658	223	3	pertinent	pertinent	ADJ
ijtc-658	223	4	to	to	PART
ijtc-658	223	5	examine	examine	VERB
ijtc-658	223	6	the	the	DET
ijtc-658	223	7	proposed	propose	VERB
ijtc-658	223	8	revenue	revenue	NOUN
ijtc-658	223	9	and	and	CCONJ
ijtc-658	223	10	the	the	DET
ijtc-658	223	11	revenue	revenue	NOUN
ijtc-658	223	12	generated	generate	VERB
ijtc-658	223	13	internally	internally	ADV
ijtc-658	223	14	for	for	ADP
ijtc-658	223	15	the	the	DET
ijtc-658	223	16	state	state	NOUN
ijtc-658	223	17	.	.	PUNCT
ijtc-658	224	1	this	this	PRON
ijtc-658	224	2	will	will	AUX
ijtc-658	224	3	enable	enable	VERB
ijtc-658	224	4	this	this	DET
ijtc-658	224	5	work	work	NOUN
ijtc-658	224	6	to	to	PART
ijtc-658	224	7	make	make	VERB
ijtc-658	224	8	reasonable	reasonable	ADJ
ijtc-658	224	9	inferences	inference	NOUN
ijtc-658	224	10	from	from	ADP
ijtc-658	224	11	the	the	DET
ijtc-658	224	12	analysis	analysis	NOUN
ijtc-658	224	13	.	.	PUNCT
ijtc-658	225	1	the	the	DET
ijtc-658	225	2	table	table	NOUN
ijtc-658	225	3	below	below	ADV
ijtc-658	225	4	will	will	AUX
ijtc-658	225	5	detailed	detailed	VERB
ijtc-658	225	6	out	out	ADP
ijtc-658	225	7	the	the	DET
ijtc-658	225	8	expected	expect	VERB
ijtc-658	225	9	revenue	revenue	NOUN
ijtc-658	225	10	and	and	CCONJ
ijtc-658	225	11	the	the	DET
ijtc-658	225	12	total	total	ADJ
ijtc-658	225	13	revenue	revenue	NOUN
ijtc-658	225	14	generated	generate	VERB
ijtc-658	225	15	by	by	ADP
ijtc-658	225	16	the	the	DET
ijtc-658	225	17	state	state	NOUN
ijtc-658	225	18	.	.	PUNCT
ijtc-658	226	1	results	result	NOUN
ijtc-658	226	2	and	and	CCONJ
ijtc-658	226	3	discussion	discussion	NOUN
ijtc-658	226	4	from	from	ADP
ijtc-658	226	5	table	table	NOUN
ijtc-658	226	6	3	3	NUM
ijtc-658	226	7	above	above	ADV
ijtc-658	226	8	,	,	PUNCT
ijtc-658	226	9	the	the	DET
ijtc-658	226	10	pearson	pearson	PROPN
ijtc-658	226	11	correlation	correlation	NOUN
ijtc-658	226	12	coefficient	coefficient	NOUN
ijtc-658	226	13	r=0.989782	r=0.989782	NOUN
ijtc-658	226	14	implies	imply	VERB
ijtc-658	226	15	that	that	SCONJ
ijtc-658	226	16	there	there	PRON
ijtc-658	226	17	is	be	VERB
ijtc-658	226	18	a	a	DET
ijtc-658	226	19	positive	positive	ADJ
ijtc-658	226	20	relationship	relationship	NOUN
ijtc-658	226	21	between	between	ADP
ijtc-658	226	22	the	the	DET
ijtc-658	226	23	revenue	revenue	NOUN
ijtc-658	226	24	generated	generate	VERB
ijtc-658	226	25	from	from	ADP
ijtc-658	226	26	land	land	NOUN
ijtc-658	226	27	taxes	taxis	NOUN
ijtc-658	226	28	and	and	CCONJ
ijtc-658	226	29	the	the	DET
ijtc-658	226	30	total	total	ADJ
ijtc-658	226	31	igr	igr	NOUN
ijtc-658	226	32	in	in	ADP
ijtc-658	226	33	kano	kano	PROPN
ijtc-658	226	34	state	state	PROPN
ijtc-658	226	35	.	.	PUNCT
ijtc-658	227	1	that	that	PRON
ijtc-658	227	2	is	be	AUX
ijtc-658	227	3	,	,	PUNCT
ijtc-658	227	4	if	if	SCONJ
ijtc-658	227	5	the	the	DET
ijtc-658	227	6	revenue	revenue	NOUN
ijtc-658	227	7	generated	generate	VERB
ijtc-658	227	8	from	from	ADP
ijtc-658	227	9	land	land	NOUN
ijtc-658	227	10	taxes	taxis	NOUN
ijtc-658	227	11	increases	increase	NOUN
ijtc-658	227	12	,	,	PUNCT
ijtc-658	227	13	the	the	DET
ijtc-658	227	14	total	total	ADJ
ijtc-658	227	15	igr	igr	NOUN
ijtc-658	227	16	in	in	ADP
ijtc-658	227	17	kano	kano	PROPN
ijtc-658	227	18	state	state	PROPN
ijtc-658	227	19	will	will	AUX
ijtc-658	227	20	also	also	ADV
ijtc-658	227	21	increase	increase	VERB
ijtc-658	227	22	.	.	PUNCT
ijtc-658	228	1	on	on	ADP
ijtc-658	228	2	the	the	DET
ijtc-658	228	3	other	other	ADJ
ijtc-658	228	4	hand	hand	NOUN
ijtc-658	228	5	,	,	PUNCT
ijtc-658	228	6	if	if	SCONJ
ijtc-658	228	7	the	the	DET
ijtc-658	228	8	revenue	revenue	NOUN
ijtc-658	228	9	generated	generate	VERB
ijtc-658	228	10	from	from	ADP
ijtc-658	228	11	land	land	NOUN
ijtc-658	228	12	taxes	taxis	NOUN
ijtc-658	228	13	decreases	decrease	VERB
ijtc-658	228	14	,	,	PUNCT
ijtc-658	228	15	the	the	DET
ijtc-658	228	16	total	total	ADJ
ijtc-658	228	17	igr	igr	NOUN
ijtc-658	228	18	in	in	ADP
ijtc-658	228	19	kano	kano	PROPN
ijtc-658	228	20	state	state	PROPN
ijtc-658	228	21	will	will	AUX
ijtc-658	228	22	also	also	ADV
ijtc-658	228	23	decreases	decrease	VERB
ijtc-658	228	24	.	.	PUNCT
ijtc-658	229	1	considering	consider	VERB
ijtc-658	229	2	the	the	DET
ijtc-658	229	3	strength	strength	NOUN
ijtc-658	229	4	of	of	ADP
ijtc-658	229	5	association	association	NOUN
ijtc-658	229	6	between	between	ADP
ijtc-658	229	7	the	the	DET
ijtc-658	229	8	revenue	revenue	NOUN
ijtc-658	229	9	generated	generate	VERB
ijtc-658	229	10	from	from	ADP
ijtc-658	229	11	land	land	NOUN
ijtc-658	229	12	taxes	taxis	NOUN
ijtc-658	229	13	and	and	CCONJ
ijtc-658	229	14	the	the	DET
ijtc-658	229	15	total	total	ADJ
ijtc-658	229	16	igr	igr	NOUN
ijtc-658	229	17	in	in	ADP
ijtc-658	229	18	kano	kano	PROPN
ijtc-658	229	19	state	state	PROPN
ijtc-658	229	20	,	,	PUNCT
ijtc-658	229	21	the	the	DET
ijtc-658	229	22	result	result	NOUN
ijtc-658	229	23	revealed	reveal	VERB
ijtc-658	229	24	that	that	SCONJ
ijtc-658	229	25	the	the	DET
ijtc-658	229	26	strength	strength	NOUN
ijtc-658	229	27	of	of	ADP
ijtc-658	229	28	association	association	NOUN
ijtc-658	229	29	is	be	AUX
ijtc-658	229	30	very	very	ADV
ijtc-658	229	31	strong	strong	ADJ
ijtc-658	229	32	.	.	PUNCT
ijtc-658	230	1	this	this	PRON
ijtc-658	230	2	means	mean	VERB
ijtc-658	230	3	that	that	SCONJ
ijtc-658	230	4	to	to	PART
ijtc-658	230	5	improve	improve	VERB
ijtc-658	230	6	the	the	DET
ijtc-658	230	7	total	total	ADJ
ijtc-658	230	8	igr	igr	NOUN
ijtc-658	230	9	in	in	ADP
ijtc-658	230	10	the	the	DET
ijtc-658	230	11	state	state	NOUN
ijtc-658	230	12	,	,	PUNCT
ijtc-658	230	13	a	a	DET
ijtc-658	230	14	very	very	ADV
ijtc-658	230	15	brilliant	brilliant	ADJ
ijtc-658	230	16	approach	approach	NOUN
ijtc-658	230	17	is	be	AUX
ijtc-658	230	18	to	to	PART
ijtc-658	230	19	improve	improve	VERB
ijtc-658	230	20	the	the	DET
ijtc-658	230	21	revenue	revenue	NOUN
ijtc-658	230	22	generated	generate	VERB
ijtc-658	230	23	from	from	ADP
ijtc-658	230	24	land	land	NOUN
ijtc-658	230	25	taxes	taxis	NOUN
ijtc-658	230	26	in	in	ADP
ijtc-658	230	27	the	the	DET
ijtc-658	230	28	state	state	NOUN
ijtc-658	230	29	.	.	PUNCT
ijtc-658	231	1	in	in	ADP
ijtc-658	231	2	kano	kano	PROPN
ijtc-658	231	3	state	state	PROPN
ijtc-658	231	4	,	,	PUNCT
ijtc-658	231	5	the	the	DET
ijtc-658	231	6	value	value	NOUN
ijtc-658	231	7	of	of	ADP
ijtc-658	231	8	the	the	DET
ijtc-658	231	9	coefficient	coefficient	NOUN
ijtc-658	231	10	of	of	ADP
ijtc-658	231	11	determination	determination	NOUN
ijtc-658	231	12	(	(	PUNCT
ijtc-658	231	13	r	r	NOUN
ijtc-658	231	14	-	-	PUNCT
ijtc-658	231	15	square=0.979669	square=0.979669	NOUN
ijtc-658	231	16	)	)	PUNCT
ijtc-658	231	17	implies	imply	VERB
ijtc-658	231	18	that	that	SCONJ
ijtc-658	231	19	only	only	ADV
ijtc-658	231	20	97.96	97.96	NUM
ijtc-658	231	21	percent	percent	NOUN
ijtc-658	231	22	of	of	ADP
ijtc-658	231	23	variation	variation	NOUN
ijtc-658	231	24	in	in	ADP
ijtc-658	231	25	total	total	ADJ
ijtc-658	231	26	igr	igr	NOUN
ijtc-658	231	27	is	be	AUX
ijtc-658	231	28	explained	explain	VERB
ijtc-658	231	29	by	by	ADP
ijtc-658	231	30	revenue	revenue	NOUN
ijtc-658	231	31	generated	generate	VERB
ijtc-658	231	32	from	from	ADP
ijtc-658	231	33	land	land	NOUN
ijtc-658	231	34	taxes	taxis	NOUN
ijtc-658	231	35	,	,	PUNCT
ijtc-658	231	36	while	while	SCONJ
ijtc-658	231	37	the	the	DET
ijtc-658	231	38	remaining	remain	VERB
ijtc-658	231	39	0.24	0.24	NUM
ijtc-658	231	40	percent	percent	NOUN
ijtc-658	231	41	variation	variation	NOUN
ijtc-658	231	42	in	in	ADP
ijtc-658	231	43	the	the	DET
ijtc-658	231	44	total	total	ADJ
ijtc-658	231	45	igr	igr	NOUN
ijtc-658	231	46	is	be	AUX
ijtc-658	231	47	due	due	ADJ
ijtc-658	231	48	to	to	ADP
ijtc-658	231	49	other	other	ADJ
ijtc-658	231	50	factors	factor	NOUN
ijtc-658	231	51	not	not	PART
ijtc-658	231	52	identified	identify	VERB
ijtc-658	231	53	in	in	ADP
ijtc-658	231	54	this	this	DET
ijtc-658	231	55	study	study	NOUN
ijtc-658	231	56	.	.	PUNCT
ijtc-658	232	1	further	further	ADJ
ijtc-658	232	2	implication	implication	NOUN
ijtc-658	232	3	from	from	ADP
ijtc-658	232	4	this	this	DET
ijtc-658	232	5	result	result	NOUN
ijtc-658	232	6	is	be	AUX
ijtc-658	232	7	that	that	SCONJ
ijtc-658	232	8	,	,	PUNCT
ijtc-658	232	9	revenue	revenue	NOUN
ijtc-658	232	10	generated	generate	VERB
ijtc-658	232	11	from	from	ADP
ijtc-658	232	12	land	land	NOUN
ijtc-658	232	13	taxes	taxis	NOUN
ijtc-658	232	14	in	in	ADP
ijtc-658	232	15	the	the	DET
ijtc-658	232	16	main	main	ADJ
ijtc-658	232	17	source	source	NOUN
ijtc-658	232	18	of	of	ADP
ijtc-658	232	19	igr	igr	NOUN
ijtc-658	232	20	in	in	ADP
ijtc-658	232	21	kano	kano	PROPN
ijtc-658	232	22	state	state	PROPN
ijtc-658	232	23	.	.	PUNCT
ijtc-658	233	1	this	this	PRON
ijtc-658	233	2	implies	imply	VERB
ijtc-658	233	3	that	that	SCONJ
ijtc-658	233	4	the	the	DET
ijtc-658	233	5	result	result	NOUN
ijtc-658	233	6	of	of	ADP
ijtc-658	233	7	the	the	DET
ijtc-658	233	8	model	model	NOUN
ijtc-658	233	9	is	be	AUX
ijtc-658	233	10	;	;	PUNCT
ijtc-658	233	11	tigrkant	tigrkant	NOUN
ijtc-658	233	12	=	=	NOUN
ijtc-658	233	13	2.799175	2.799175	NUM
ijtc-658	233	14	+	+	CCONJ
ijtc-658	233	15	2.415822landkant	2.415822landkant	NUM
ijtc-658	233	16	;	;	PUNCT
ijtc-658	233	17	where	where	SCONJ
ijtc-658	233	18	t	t	PROPN
ijtc-658	233	19	is	be	AUX
ijtc-658	233	20	2007	2007	NUM
ijtc-658	233	21	-	-	SYM
ijtc-658	233	22	2018	2018	NUM
ijtc-658	233	23	(	(	PUNCT
ijtc-658	233	24	kano	kano	PROPN
ijtc-658	233	25	state	state	PROPN
ijtc-658	233	26	)	)	PUNCT
ijtc-658	233	27	furthermore	furthermore	ADV
ijtc-658	233	28	,	,	PUNCT
ijtc-658	233	29	the	the	DET
ijtc-658	233	30	result	result	NOUN
ijtc-658	233	31	from	from	ADP
ijtc-658	233	32	the	the	DET
ijtc-658	233	33	analysis	analysis	NOUN
ijtc-658	233	34	on	on	ADP
ijtc-658	233	35	kano	kano	PROPN
ijtc-658	233	36	state	state	PROPN
ijtc-658	233	37	(	(	PUNCT
ijtc-658	233	38	β=2.799175	β=2.799175	PROPN
ijtc-658	233	39	)	)	PUNCT
ijtc-658	233	40	shows	show	VERB
ijtc-658	233	41	that	that	SCONJ
ijtc-658	233	42	there	there	PRON
ijtc-658	233	43	is	be	VERB
ijtc-658	233	44	a	a	DET
ijtc-658	233	45	positive	positive	ADJ
ijtc-658	233	46	effect	effect	NOUN
ijtc-658	233	47	of	of	ADP
ijtc-658	233	48	revenue	revenue	NOUN
ijtc-658	233	49	generated	generate	VERB
ijtc-658	233	50	from	from	ADP
ijtc-658	233	51	land	land	NOUN
ijtc-658	233	52	taxes	taxis	NOUN
ijtc-658	233	53	on	on	ADP
ijtc-658	233	54	total	total	NOUN
ijtc-658	233	55	internally	internally	ADV
ijtc-658	233	56	generated	generate	VERB
ijtc-658	233	57	revenue	revenue	NOUN
ijtc-658	233	58	(	(	PUNCT
ijtc-658	233	59	igr	igr	PROPN
ijtc-658	233	60	)	)	PUNCT
ijtc-658	233	61	over	over	ADP
ijtc-658	233	62	the	the	DET
ijtc-658	233	63	study	study	NOUN
ijtc-658	233	64	period	period	NOUN
ijtc-658	233	65	in	in	ADP
ijtc-658	233	66	this	this	DET
ijtc-658	233	67	work	work	NOUN
ijtc-658	233	68	.	.	PUNCT
ijtc-658	234	1	also	also	ADV
ijtc-658	234	2	,	,	PUNCT
ijtc-658	234	3	the	the	DET
ijtc-658	234	4	effect	effect	NOUN
ijtc-658	234	5	is	be	AUX
ijtc-658	234	6	statistically	statistically	ADV
ijtc-658	234	7	significant	significant	ADJ
ijtc-658	234	8	at	at	ADP
ijtc-658	234	9	5	5	NUM
ijtc-658	234	10	percent	percent	NOUN
ijtc-658	234	11	level	level	NOUN
ijtc-658	234	12	of	of	ADP
ijtc-658	234	13	significance	significance	NOUN
ijtc-658	234	14	(	(	PUNCT
ijtc-658	234	15	t=	t=	NOUN
ijtc-658	234	16	21.951	21.951	NUM
ijtc-658	234	17	,	,	PUNCT
ijtc-658	234	18	p=0.000	p=0.000	NUM
ijtc-658	234	19	)	)	PUNCT
ijtc-658	234	20	.	.	PUNCT
ijtc-658	235	1	the	the	DET
ijtc-658	235	2	study	study	NOUN
ijtc-658	235	3	further	far	ADV
ijtc-658	235	4	revealed	reveal	VERB
ijtc-658	235	5	that	that	SCONJ
ijtc-658	235	6	a	a	DET
ijtc-658	235	7	1	1	NUM
ijtc-658	235	8	percent	percent	NOUN
ijtc-658	235	9	increase	increase	NOUN
ijtc-658	235	10	in	in	ADP
ijtc-658	235	11	the	the	DET
ijtc-658	235	12	revenue	revenue	NOUN
ijtc-658	235	13	generated	generate	VERB
ijtc-658	235	14	from	from	ADP
ijtc-658	235	15	land	land	NOUN
ijtc-658	235	16	taxes	taxis	NOUN
ijtc-658	235	17	will	will	AUX
ijtc-658	235	18	improve	improve	VERB
ijtc-658	235	19	the	the	DET
ijtc-658	235	20	igr	igr	NOUN
ijtc-658	235	21	by	by	ADP
ijtc-658	235	22	2.4158	2.4158	NUM
ijtc-658	235	23	percent	percent	NOUN
ijtc-658	235	24	.	.	PUNCT
ijtc-658	236	1	in	in	ADP
ijtc-658	236	2	addition	addition	NOUN
ijtc-658	236	3	,	,	PUNCT
ijtc-658	236	4	the	the	DET
ijtc-658	236	5	report	report	NOUN
ijtc-658	236	6	from	from	ADP
ijtc-658	236	7	the	the	DET
ijtc-658	236	8	f	f	NOUN
ijtc-658	236	9	-	-	PUNCT
ijtc-658	236	10	statistic	statistic	ADJ
ijtc-658	236	11	(	(	PUNCT
ijtc-658	236	12	f	f	X
ijtc-658	236	13	-	-	PUNCT
ijtc-658	236	14	stat=	stat=	NUM
ijtc-658	236	15	481.8649	481.8649	NUM
ijtc-658	236	16	,	,	PUNCT
ijtc-658	236	17	p=0.0000	p=0.0000	PROPN
ijtc-658	236	18	)	)	PUNCT
ijtc-658	236	19	reveals	reveal	VERB
ijtc-658	236	20	that	that	SCONJ
ijtc-658	236	21	the	the	DET
ijtc-658	236	22	estimated	estimate	VERB
ijtc-658	236	23	example	example	NOUN
ijtc-658	236	24	is	be	AUX
ijtc-658	236	25	highly	highly	ADV
ijtc-658	236	26	statistically	statistically	ADV
ijtc-658	236	27	significant	significant	ADJ
ijtc-658	236	28	at	at	ADP
ijtc-658	236	29	5	5	NUM
ijtc-658	236	30	percent	percent	NOUN
ijtc-658	236	31	.	.	PUNCT
ijtc-658	237	1	also	also	ADV
ijtc-658	237	2	in	in	ADP
ijtc-658	237	3	fig	fig	NOUN
ijtc-658	237	4	.	.	PUNCT
ijtc-658	238	1	4	4	NUM
ijtc-658	238	2	,	,	PUNCT
ijtc-658	238	3	in	in	ADP
ijtc-658	238	4	kano	kano	PROPN
ijtc-658	238	5	state	state	PROPN
ijtc-658	238	6	,	,	PUNCT
ijtc-658	238	7	the	the	DET
ijtc-658	238	8	proportion	proportion	NOUN
ijtc-658	238	9	of	of	ADP
ijtc-658	238	10	revenue	revenue	NOUN
ijtc-658	238	11	from	from	ADP
ijtc-658	238	12	land	land	NOUN
ijtc-658	238	13	tax	tax	NOUN
ijtc-658	238	14	has	have	AUX
ijtc-658	238	15	been	be	AUX
ijtc-658	238	16	substantial	substantial	ADJ
ijtc-658	238	17	and	and	CCONJ
ijtc-658	238	18	this	this	PRON
ijtc-658	238	19	has	have	AUX
ijtc-658	238	20	been	be	AUX
ijtc-658	238	21	on	on	ADP
ijtc-658	238	22	since	since	SCONJ
ijtc-658	238	23	2007	2007	NUM
ijtc-658	238	24	to	to	ADP
ijtc-658	238	25	2011	2011	NUM
ijtc-658	238	26	.	.	PUNCT
ijtc-658	239	1	the	the	DET
ijtc-658	239	2	proportion	proportion	NOUN
ijtc-658	239	3	of	of	ADP
ijtc-658	239	4	land	land	NOUN
ijtc-658	239	5	tax	tax	NOUN
ijtc-658	239	6	within	within	ADP
ijtc-658	239	7	this	this	DET
ijtc-658	239	8	period	period	NOUN
ijtc-658	239	9	is	be	AUX
ijtc-658	239	10	from	from	ADP
ijtc-658	239	11	43	43	NUM
ijtc-658	239	12	%	%	NOUN
ijtc-658	239	13	to	to	ADP
ijtc-658	239	14	50	50	NUM
ijtc-658	239	15	%	%	NOUN
ijtc-658	239	16	.	.	PUNCT
ijtc-658	240	1	there	there	PRON
ijtc-658	240	2	is	be	VERB
ijtc-658	240	3	a	a	DET
ijtc-658	240	4	drop	drop	NOUN
ijtc-658	240	5	of	of	ADP
ijtc-658	240	6	yield	yield	NOUN
ijtc-658	240	7	from	from	ADP
ijtc-658	240	8	the	the	DET
ijtc-658	240	9	year	year	NOUN
ijtc-658	240	10	2012	2012	NUM
ijtc-658	240	11	to	to	ADP
ijtc-658	240	12	2016	2016	NUM
ijtc-658	240	13	.	.	PUNCT
ijtc-658	241	1	a	a	DET
ijtc-658	241	2	remarkable	remarkable	ADJ
ijtc-658	241	3	proportion	proportion	NOUN
ijtc-658	241	4	is	be	AUX
ijtc-658	241	5	revealed	reveal	VERB
ijtc-658	241	6	in	in	ADP
ijtc-658	241	7	2017	2017	NUM
ijtc-658	241	8	.	.	PUNCT
ijtc-658	242	1	this	this	PRON
ijtc-658	242	2	is	be	AUX
ijtc-658	242	3	up	up	ADP
ijtc-658	242	4	to	to	PART
ijtc-658	242	5	58	58	NUM
ijtc-658	242	6	%	%	NOUN
ijtc-658	242	7	.	.	PUNCT
ijtc-658	243	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	243	2	critical	critical	ADJ
ijtc-658	243	3	examination	examination	NOUN
ijtc-658	243	4	of	of	ADP
ijtc-658	243	5	the	the	DET
ijtc-658	243	6	relationship	relationship	NOUN
ijtc-658	243	7	between	between	ADP
ijtc-658	243	8	land	land	NOUN
ijtc-658	243	9	taxation	taxation	NOUN
ijtc-658	243	10	and	and	CCONJ
ijtc-658	243	11	total	total	ADJ
ijtc-658	243	12	internal	internal	ADJ
ijtc-658	243	13	revenue	revenue	NOUN
ijtc-658	243	14	generated	generate	VERB
ijtc-658	243	15	in	in	ADP
ijtc-658	243	16	kano	kano	PROPN
ijtc-658	243	17	state	state	PROPN
ijtc-658	243	18	,	,	PUNCT
ijtc-658	243	19	nigeria	nigeria	PROPN
ijtc-658	243	20	orekan	orekan	VERB
ijtc-658	243	21	141|	141|	NUM
ijtc-658	243	22	ilomata	ilomata	PROPN
ijtc-658	243	23	international	international	ADJ
ijtc-658	243	24	journal	journal	NOUN
ijtc-658	243	25	of	of	ADP
ijtc-658	243	26	tax	tax	PROPN
ijtc-658	243	27	&	&	CCONJ
ijtc-658	243	28	accounting	accounting	NOUN
ijtc-658	243	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	243	30	for	for	ADP
ijtc-658	243	31	further	further	ADJ
ijtc-658	243	32	understanding	understanding	NOUN
ijtc-658	243	33	of	of	ADP
ijtc-658	243	34	the	the	DET
ijtc-658	243	35	relationship	relationship	NOUN
ijtc-658	243	36	between	between	ADP
ijtc-658	243	37	land	land	NOUN
ijtc-658	243	38	taxes	taxis	NOUN
ijtc-658	243	39	and	and	CCONJ
ijtc-658	243	40	revenue	revenue	NOUN
ijtc-658	243	41	generation	generation	NOUN
ijtc-658	243	42	of	of	ADP
ijtc-658	243	43	the	the	DET
ijtc-658	243	44	states	state	NOUN
ijtc-658	243	45	,	,	PUNCT
ijtc-658	243	46	the	the	DET
ijtc-658	243	47	study	study	NOUN
ijtc-658	243	48	needs	need	VERB
ijtc-658	243	49	to	to	PART
ijtc-658	243	50	scrutinize	scrutinize	VERB
ijtc-658	243	51	the	the	DET
ijtc-658	243	52	fiscal	fiscal	ADJ
ijtc-658	243	53	policy	policy	NOUN
ijtc-658	243	54	of	of	ADP
ijtc-658	243	55	the	the	DET
ijtc-658	243	56	study	study	NOUN
ijtc-658	243	57	areas	area	NOUN
ijtc-658	243	58	.	.	PUNCT
ijtc-658	244	1	this	this	PRON
ijtc-658	244	2	is	be	AUX
ijtc-658	244	3	necessary	necessary	ADJ
ijtc-658	244	4	so	so	SCONJ
ijtc-658	244	5	that	that	SCONJ
ijtc-658	244	6	the	the	DET
ijtc-658	244	7	effect	effect	NOUN
ijtc-658	244	8	of	of	ADP
ijtc-658	244	9	land	land	NOUN
ijtc-658	244	10	taxation	taxation	NOUN
ijtc-658	244	11	in	in	ADP
ijtc-658	244	12	solving	solve	VERB
ijtc-658	244	13	the	the	DET
ijtc-658	244	14	finances	finance	NOUN
ijtc-658	244	15	of	of	ADP
ijtc-658	244	16	government	government	NOUN
ijtc-658	244	17	can	can	AUX
ijtc-658	244	18	be	be	AUX
ijtc-658	244	19	detailed	detail	VERB
ijtc-658	244	20	out	out	ADP
ijtc-658	244	21	properly	properly	ADV
ijtc-658	244	22	.	.	PUNCT
ijtc-658	245	1	the	the	DET
ijtc-658	245	2	fiscal	fiscal	ADJ
ijtc-658	245	3	policy	policy	NOUN
ijtc-658	245	4	of	of	ADP
ijtc-658	245	5	government	government	NOUN
ijtc-658	245	6	which	which	PRON
ijtc-658	245	7	implies	imply	VERB
ijtc-658	245	8	using	use	VERB
ijtc-658	245	9	the	the	DET
ijtc-658	245	10	revenue	revenue	NOUN
ijtc-658	245	11	collected	collect	VERB
ijtc-658	245	12	to	to	PART
ijtc-658	245	13	solve	solve	VERB
ijtc-658	245	14	some	some	PRON
ijtc-658	245	15	of	of	ADP
ijtc-658	245	16	the	the	DET
ijtc-658	245	17	expenditure	expenditure	NOUN
ijtc-658	245	18	stipulated	stipulate	VERB
ijtc-658	245	19	that	that	SCONJ
ijtc-658	245	20	that	that	DET
ijtc-658	245	21	fiscal	fiscal	ADJ
ijtc-658	245	22	year	year	NOUN
ijtc-658	245	23	will	will	AUX
ijtc-658	245	24	have	have	VERB
ijtc-658	245	25	effect	effect	NOUN
ijtc-658	245	26	on	on	ADP
ijtc-658	245	27	the	the	DET
ijtc-658	245	28	nation	nation	NOUN
ijtc-658	245	29	’s	’s	PART
ijtc-658	245	30	economy	economy	NOUN
ijtc-658	245	31	.	.	PUNCT
ijtc-658	246	1	changes	change	NOUN
ijtc-658	246	2	in	in	ADP
ijtc-658	246	3	taxation	taxation	NOUN
ijtc-658	246	4	system	system	NOUN
ijtc-658	246	5	and	and	CCONJ
ijtc-658	246	6	government	government	NOUN
ijtc-658	246	7	expenditure	expenditure	NOUN
ijtc-658	246	8	will	will	AUX
ijtc-658	246	9	affect	affect	VERB
ijtc-658	246	10	the	the	DET
ijtc-658	246	11	total	total	ADJ
ijtc-658	246	12	demand	demand	NOUN
ijtc-658	246	13	and	and	CCONJ
ijtc-658	246	14	government	government	NOUN
ijtc-658	246	15	activity	activity	NOUN
ijtc-658	246	16	.	.	PUNCT
ijtc-658	247	1	in	in	ADP
ijtc-658	247	2	view	view	NOUN
ijtc-658	247	3	of	of	ADP
ijtc-658	247	4	this	this	PRON
ijtc-658	247	5	,	,	PUNCT
ijtc-658	247	6	the	the	DET
ijtc-658	247	7	budget	budget	NOUN
ijtc-658	247	8	,	,	PUNCT
ijtc-658	247	9	total	total	ADJ
ijtc-658	247	10	internal	internal	ADJ
ijtc-658	247	11	revenue	revenue	NOUN
ijtc-658	247	12	generated	generate	VERB
ijtc-658	247	13	in	in	ADP
ijtc-658	247	14	the	the	DET
ijtc-658	247	15	study	study	NOUN
ijtc-658	247	16	areas	area	NOUN
ijtc-658	247	17	and	and	CCONJ
ijtc-658	247	18	the	the	DET
ijtc-658	247	19	budget	budget	NOUN
ijtc-658	247	20	frame	frame	NOUN
ijtc-658	247	21	for	for	ADP
ijtc-658	247	22	the	the	DET
ijtc-658	247	23	period	period	NOUN
ijtc-658	247	24	under	under	ADP
ijtc-658	247	25	review	review	NOUN
ijtc-658	247	26	is	be	AUX
ijtc-658	247	27	detailed	detail	VERB
ijtc-658	247	28	out	out	ADP
ijtc-658	247	29	in	in	ADP
ijtc-658	247	30	table	table	NOUN
ijtc-658	247	31	4	4	NUM
ijtc-658	247	32	and	and	CCONJ
ijtc-658	247	33	figure	figure	VERB
ijtc-658	247	34	4	4	NUM
ijtc-658	247	35	conclusion	conclusion	NOUN
ijtc-658	247	36	the	the	DET
ijtc-658	247	37	study	study	NOUN
ijtc-658	247	38	has	have	AUX
ijtc-658	247	39	attempted	attempt	VERB
ijtc-658	247	40	to	to	PART
ijtc-658	247	41	examine	examine	VERB
ijtc-658	247	42	the	the	DET
ijtc-658	247	43	relationship	relationship	NOUN
ijtc-658	247	44	between	between	ADP
ijtc-658	247	45	land	land	NOUN
ijtc-658	247	46	taxation	taxation	NOUN
ijtc-658	247	47	and	and	CCONJ
ijtc-658	247	48	revenue	revenue	NOUN
ijtc-658	247	49	generation	generation	NOUN
ijtc-658	247	50	in	in	ADP
ijtc-658	247	51	kano	kano	PROPN
ijtc-658	247	52	states	states	PROPN
ijtc-658	247	53	,	,	PUNCT
ijtc-658	247	54	nigeria	nigeria	PROPN
ijtc-658	247	55	.	.	PUNCT
ijtc-658	248	1	in	in	ADP
ijtc-658	248	2	this	this	DET
ijtc-658	248	3	study	study	NOUN
ijtc-658	248	4	,	,	PUNCT
ijtc-658	248	5	the	the	DET
ijtc-658	248	6	major	major	ADJ
ijtc-658	248	7	stakeholders	stakeholder	NOUN
ijtc-658	248	8	are	be	AUX
ijtc-658	248	9	the	the	DET
ijtc-658	248	10	states	states	PROPN
ijtc-658	248	11	board	board	NOUN
ijtc-658	248	12	of	of	ADP
ijtc-658	248	13	internal	internal	ADJ
ijtc-658	248	14	revenue	revenue	NOUN
ijtc-658	248	15	services	service	NOUN
ijtc-658	248	16	who	who	PRON
ijtc-658	248	17	are	be	AUX
ijtc-658	248	18	the	the	DET
ijtc-658	248	19	authority	authority	NOUN
ijtc-658	248	20	to	to	PART
ijtc-658	248	21	assess	assess	VERB
ijtc-658	248	22	,	,	PUNCT
ijtc-658	248	23	administer	administer	NOUN
ijtc-658	248	24	and	and	CCONJ
ijtc-658	248	25	collect	collect	VERB
ijtc-658	248	26	taxes	taxis	NOUN
ijtc-658	248	27	from	from	ADP
ijtc-658	248	28	property	property	NOUN
ijtc-658	248	29	owners	owner	NOUN
ijtc-658	248	30	.	.	PUNCT
ijtc-658	249	1	the	the	DET
ijtc-658	249	2	bureau	bureau	NOUN
ijtc-658	249	3	of	of	ADP
ijtc-658	249	4	lands	land	NOUN
ijtc-658	249	5	and	and	CCONJ
ijtc-658	249	6	survey	survey	NOUN
ijtc-658	249	7	and	and	CCONJ
ijtc-658	249	8	bureau	bureau	PROPN
ijtc-658	249	9	of	of	ADP
ijtc-658	249	10	land	land	NOUN
ijtc-658	249	11	management	management	NOUN
ijtc-658	249	12	are	be	AUX
ijtc-658	249	13	in	in	ADP
ijtc-658	249	14	charge	charge	NOUN
ijtc-658	249	15	of	of	ADP
ijtc-658	249	16	land	land	NOUN
ijtc-658	249	17	registration	registration	NOUN
ijtc-658	249	18	and	and	CCONJ
ijtc-658	249	19	charging	charging	NOUN
ijtc-658	249	20	of	of	ADP
ijtc-658	249	21	ground	ground	NOUN
ijtc-658	249	22	rents	rent	NOUN
ijtc-658	249	23	.	.	PUNCT
ijtc-658	250	1	the	the	DET
ijtc-658	250	2	analysis	analysis	NOUN
ijtc-658	250	3	of	of	ADP
ijtc-658	250	4	the	the	DET
ijtc-658	250	5	study	study	NOUN
ijtc-658	250	6	shows	show	VERB
ijtc-658	250	7	that	that	SCONJ
ijtc-658	250	8	r	r	NOUN
ijtc-658	250	9	=	=	SYM
ijtc-658	250	10	0.989782	0.989782	NUM
ijtc-658	250	11	,	,	PUNCT
ijtc-658	250	12	for	for	ADP
ijtc-658	250	13	kano	kano	PROPN
ijtc-658	250	14	state	state	PROPN
ijtc-658	250	15	r	r	PROPN
ijtc-658	250	16	=	=	SYM
ijtc-658	250	17	0.989782	0.989782	NUM
ijtc-658	250	18	;	;	PUNCT
ijtc-658	250	19	which	which	PRON
ijtc-658	250	20	reflect	reflect	VERB
ijtc-658	250	21	that	that	SCONJ
ijtc-658	250	22	there	there	PRON
ijtc-658	250	23	is	be	VERB
ijtc-658	250	24	a	a	DET
ijtc-658	250	25	positive	positive	ADJ
ijtc-658	250	26	relationship	relationship	NOUN
ijtc-658	250	27	between	between	ADP
ijtc-658	250	28	land	land	NOUN
ijtc-658	250	29	taxes	taxis	NOUN
ijtc-658	250	30	and	and	CCONJ
ijtc-658	250	31	revenue	revenue	NOUN
ijtc-658	250	32	generation	generation	NOUN
ijtc-658	250	33	and	and	CCONJ
ijtc-658	250	34	the	the	DET
ijtc-658	250	35	strength	strength	NOUN
ijtc-658	250	36	of	of	ADP
ijtc-658	250	37	association	association	NOUN
ijtc-658	250	38	is	be	AUX
ijtc-658	250	39	very	very	ADV
ijtc-658	250	40	strong	strong	ADJ
ijtc-658	250	41	in	in	ADP
ijtc-658	250	42	kano	kano	PROPN
ijtc-658	250	43	state	state	PROPN
ijtc-658	250	44	.	.	PUNCT
ijtc-658	251	1	it	it	PRON
ijtc-658	251	2	can	can	AUX
ijtc-658	251	3	also	also	ADV
ijtc-658	251	4	be	be	AUX
ijtc-658	251	5	shown	show	VERB
ijtc-658	251	6	that	that	SCONJ
ijtc-658	251	7	land	land	NOUN
ijtc-658	251	8	taxes	taxis	NOUN
ijtc-658	251	9	are	be	AUX
ijtc-658	251	10	reliable	reliable	ADJ
ijtc-658	251	11	in	in	ADP
ijtc-658	251	12	terms	term	NOUN
ijtc-658	251	13	of	of	ADP
ijtc-658	251	14	revenue	revenue	NOUN
ijtc-658	251	15	mobilisation	mobilisation	NOUN
ijtc-658	251	16	and	and	CCONJ
ijtc-658	251	17	is	be	AUX
ijtc-658	251	18	highly	highly	ADV
ijtc-658	251	19	dependable	dependable	ADJ
ijtc-658	251	20	in	in	ADP
ijtc-658	251	21	terms	term	NOUN
ijtc-658	251	22	of	of	ADP
ijtc-658	251	23	financing	finance	VERB
ijtc-658	251	24	the	the	DET
ijtc-658	251	25	state	state	NOUN
ijtc-658	251	26	.	.	PUNCT
ijtc-658	252	1	in	in	ADP
ijtc-658	252	2	kano	kano	PROPN
ijtc-658	252	3	state	state	PROPN
ijtc-658	252	4	,	,	PUNCT
ijtc-658	252	5	the	the	DET
ijtc-658	252	6	contribution	contribution	NOUN
ijtc-658	252	7	of	of	ADP
ijtc-658	252	8	land	land	NOUN
ijtc-658	252	9	tax	tax	NOUN
ijtc-658	252	10	to	to	ADP
ijtc-658	252	11	revenue	revenue	NOUN
ijtc-658	252	12	generated	generate	VERB
ijtc-658	252	13	in	in	ADP
ijtc-658	252	14	2007	2007	NUM
ijtc-658	252	15	is	be	AUX
ijtc-658	252	16	50	50	NUM
ijtc-658	252	17	%	%	NOUN
ijtc-658	252	18	,	,	PUNCT
ijtc-658	252	19	in	in	ADP
ijtc-658	252	20	2008	2008	NUM
ijtc-658	252	21	,	,	PUNCT
ijtc-658	252	22	there	there	PRON
ijtc-658	252	23	was	be	VERB
ijtc-658	252	24	slight	slight	ADJ
ijtc-658	252	25	drop	drop	NOUN
ijtc-658	252	26	to	to	ADP
ijtc-658	252	27	45	45	NUM
ijtc-658	252	28	%	%	NOUN
ijtc-658	252	29	and	and	CCONJ
ijtc-658	252	30	2009	2009	NUM
ijtc-658	252	31	to	to	ADP
ijtc-658	252	32	42	42	NUM
ijtc-658	252	33	%	%	NOUN
ijtc-658	252	34	.	.	PUNCT
ijtc-658	253	1	despite	despite	SCONJ
ijtc-658	253	2	this	this	PRON
ijtc-658	253	3	the	the	DET
ijtc-658	253	4	contribution	contribution	NOUN
ijtc-658	253	5	of	of	ADP
ijtc-658	253	6	land	land	NOUN
ijtc-658	253	7	tax	tax	NOUN
ijtc-658	253	8	to	to	ADP
ijtc-658	253	9	revenue	revenue	NOUN
ijtc-658	253	10	generation	generation	NOUN
ijtc-658	253	11	in	in	ADP
ijtc-658	253	12	kano	kano	PROPN
ijtc-658	253	13	state	state	PROPN
ijtc-658	253	14	has	have	AUX
ijtc-658	253	15	also	also	ADV
ijtc-658	253	16	been	be	AUX
ijtc-658	253	17	considerable	considerable	ADJ
ijtc-658	253	18	.	.	PUNCT
ijtc-658	254	1	it	it	PRON
ijtc-658	254	2	has	have	AUX
ijtc-658	254	3	substantially	substantially	ADV
ijtc-658	254	4	contributed	contribute	VERB
ijtc-658	254	5	to	to	ADP
ijtc-658	254	6	revenue	revenue	NOUN
ijtc-658	254	7	within	within	ADP
ijtc-658	254	8	this	this	DET
ijtc-658	254	9	periods	period	NOUN
ijtc-658	254	10	.	.	PUNCT
ijtc-658	255	1	this	this	PRON
ijtc-658	255	2	revealed	reveal	VERB
ijtc-658	255	3	that	that	SCONJ
ijtc-658	255	4	it	it	PRON
ijtc-658	255	5	is	be	AUX
ijtc-658	255	6	a	a	DET
ijtc-658	255	7	potential	potential	NOUN
ijtc-658	255	8	of	of	ADP
ijtc-658	255	9	a	a	DET
ijtc-658	255	10	veritable	veritable	ADJ
ijtc-658	255	11	revenue	revenue	NOUN
ijtc-658	255	12	source	source	NOUN
ijtc-658	255	13	.	.	PUNCT
ijtc-658	256	1	nevertheless	nevertheless	ADV
ijtc-658	256	2	,	,	PUNCT
ijtc-658	256	3	from	from	ADP
ijtc-658	256	4	2010	2010	NUM
ijtc-658	256	5	to	to	ADP
ijtc-658	256	6	2016	2016	NUM
ijtc-658	256	7	,	,	PUNCT
ijtc-658	256	8	the	the	DET
ijtc-658	256	9	contribution	contribution	NOUN
ijtc-658	256	10	of	of	ADP
ijtc-658	256	11	land	land	NOUN
ijtc-658	256	12	taxes	taxis	NOUN
ijtc-658	256	13	to	to	ADP
ijtc-658	256	14	the	the	DET
ijtc-658	256	15	purse	purse	NOUN
ijtc-658	256	16	of	of	ADP
ijtc-658	256	17	government	government	NOUN
ijtc-658	256	18	revenue	revenue	NOUN
ijtc-658	256	19	dropped	drop	VERB
ijtc-658	256	20	but	but	CCONJ
ijtc-658	256	21	still	still	ADV
ijtc-658	256	22	above	above	ADP
ijtc-658	256	23	40	40	NUM
ijtc-658	256	24	%	%	NOUN
ijtc-658	256	25	and	and	CCONJ
ijtc-658	256	26	in	in	ADP
ijtc-658	256	27	2017	2017	NUM
ijtc-658	256	28	,	,	PUNCT
ijtc-658	256	29	58	58	NUM
ijtc-658	256	30	%	%	NOUN
ijtc-658	256	31	of	of	ADP
ijtc-658	256	32	the	the	DET
ijtc-658	256	33	land	land	NOUN
ijtc-658	256	34	tax	tax	NOUN
ijtc-658	256	35	forms	form	NOUN
ijtc-658	256	36	part	part	NOUN
ijtc-658	256	37	of	of	ADP
ijtc-658	256	38	the	the	DET
ijtc-658	256	39	total	total	ADJ
ijtc-658	256	40	internal	internal	ADJ
ijtc-658	256	41	revenue	revenue	NOUN
ijtc-658	256	42	generated	generate	VERB
ijtc-658	256	43	and	and	CCONJ
ijtc-658	256	44	16	16	NUM
ijtc-658	256	45	%	%	NOUN
ijtc-658	256	46	forms	form	NOUN
ijtc-658	256	47	2018	2018	NUM
ijtc-658	256	48	.	.	PUNCT
ijtc-658	257	1	from	from	ADP
ijtc-658	257	2	this	this	DET
ijtc-658	257	3	study	study	NOUN
ijtc-658	257	4	,	,	PUNCT
ijtc-658	257	5	it	it	PRON
ijtc-658	257	6	can	can	AUX
ijtc-658	257	7	also	also	ADV
ijtc-658	257	8	be	be	AUX
ijtc-658	257	9	deciphered	decipher	VERB
ijtc-658	257	10	that	that	SCONJ
ijtc-658	257	11	property	property	NOUN
ijtc-658	257	12	tax	tax	NOUN
ijtc-658	257	13	is	be	AUX
ijtc-658	257	14	charged	charge	VERB
ijtc-658	257	15	only	only	ADV
ijtc-658	257	16	on	on	ADP
ijtc-658	257	17	the	the	DET
ijtc-658	257	18	income	income	NOUN
ijtc-658	257	19	accruing	accrue	VERB
ijtc-658	257	20	from	from	ADP
ijtc-658	257	21	the	the	DET
ijtc-658	257	22	property	property	NOUN
ijtc-658	257	23	and	and	CCONJ
ijtc-658	257	24	not	not	PART
ijtc-658	257	25	the	the	DET
ijtc-658	257	26	property	property	NOUN
ijtc-658	257	27	itself	itself	PRON
ijtc-658	257	28	.	.	PUNCT
ijtc-658	258	1	in	in	ADP
ijtc-658	258	2	the	the	DET
ijtc-658	258	3	case	case	NOUN
ijtc-658	258	4	of	of	ADP
ijtc-658	258	5	withholding	withholding	NOUN
ijtc-658	258	6	tax	tax	NOUN
ijtc-658	258	7	it	it	PRON
ijtc-658	258	8	is	be	AUX
ijtc-658	258	9	an	an	DET
ijtc-658	258	10	advanced	advanced	ADJ
ijtc-658	258	11	payment	payment	NOUN
ijtc-658	258	12	of	of	ADP
ijtc-658	258	13	income	income	NOUN
ijtc-658	258	14	tax	tax	NOUN
ijtc-658	258	15	and	and	CCONJ
ijtc-658	258	16	it	it	PRON
ijtc-658	258	17	varies	vary	VERB
ijtc-658	258	18	in	in	ADP
ijtc-658	258	19	tax	tax	NOUN
ijtc-658	258	20	rate	rate	NOUN
ijtc-658	258	21	depending	depend	VERB
ijtc-658	258	22	on	on	ADP
ijtc-658	258	23	the	the	DET
ijtc-658	258	24	type	type	NOUN
ijtc-658	258	25	of	of	ADP
ijtc-658	258	26	transaction	transaction	NOUN
ijtc-658	258	27	.	.	PUNCT
ijtc-658	259	1	so	so	ADV
ijtc-658	259	2	also	also	ADV
ijtc-658	259	3	,	,	PUNCT
ijtc-658	259	4	stamp	stamp	NOUN
ijtc-658	259	5	-	-	PUNCT
ijtc-658	259	6	duty	duty	NOUN
ijtc-658	259	7	tax	tax	NOUN
ijtc-658	259	8	is	be	AUX
ijtc-658	259	9	only	only	ADV
ijtc-658	259	10	charged	charge	VERB
ijtc-658	259	11	on	on	ADP
ijtc-658	259	12	the	the	DET
ijtc-658	259	13	registration	registration	NOUN
ijtc-658	259	14	of	of	ADP
ijtc-658	259	15	conveyances	conveyance	NOUN
ijtc-658	259	16	of	of	ADP
ijtc-658	259	17	landed	land	VERB
ijtc-658	259	18	property	property	NOUN
ijtc-658	259	19	,	,	PUNCT
ijtc-658	259	20	property	property	NOUN
ijtc-658	259	21	itself	itself	PRON
ijtc-658	259	22	do	do	AUX
ijtc-658	259	23	not	not	PART
ijtc-658	259	24	attract	attract	VERB
ijtc-658	259	25	this	this	PRON
ijtc-658	259	26	.	.	PUNCT
ijtc-658	260	1	in	in	ADP
ijtc-658	260	2	kano	kano	PROPN
ijtc-658	260	3	state	state	PROPN
ijtc-658	260	4	,	,	PUNCT
ijtc-658	260	5	n60bn	n60bn	PROPN
ijtc-658	260	6	was	be	AUX
ijtc-658	260	7	budgeted	budget	VERB
ijtc-658	260	8	for	for	ADP
ijtc-658	260	9	in	in	ADP
ijtc-658	260	10	2007	2007	NUM
ijtc-658	260	11	,	,	PUNCT
ijtc-658	260	12	n71.8bn	n71.8bn	NOUN
ijtc-658	260	13	was	be	AUX
ijtc-658	260	14	for	for	ADP
ijtc-658	260	15	2008	2008	NUM
ijtc-658	260	16	and	and	CCONJ
ijtc-658	260	17	n108.7bn	n108.7bn	PROPN
ijtc-658	260	18	for	for	ADP
ijtc-658	260	19	2009	2009	NUM
ijtc-658	260	20	.	.	PUNCT
ijtc-658	261	1	the	the	DET
ijtc-658	261	2	budget	budget	NOUN
ijtc-658	261	3	was	be	AUX
ijtc-658	261	4	continuously	continuously	ADV
ijtc-658	261	5	increasing	increase	VERB
ijtc-658	261	6	over	over	ADP
ijtc-658	261	7	the	the	DET
ijtc-658	261	8	periods	period	NOUN
ijtc-658	261	9	under	under	ADP
ijtc-658	261	10	review	review	NOUN
ijtc-658	261	11	.	.	PUNCT
ijtc-658	262	1	in	in	ADP
ijtc-658	262	2	2007	2007	NUM
ijtc-658	262	3	,	,	PUNCT
ijtc-658	262	4	the	the	DET
ijtc-658	262	5	expenditure	expenditure	NOUN
ijtc-658	262	6	was	be	AUX
ijtc-658	262	7	placed	place	VERB
ijtc-658	262	8	on	on	ADP
ijtc-658	262	9	n53.84bn	n53.84bn	NUM
ijtc-658	262	10	and	and	CCONJ
ijtc-658	262	11	the	the	DET
ijtc-658	262	12	revenue	revenue	NOUN
ijtc-658	262	13	generated	generate	VERB
ijtc-658	262	14	for	for	ADP
ijtc-658	262	15	that	that	DET
ijtc-658	262	16	year	year	NOUN
ijtc-658	262	17	was	be	AUX
ijtc-658	262	18	n12.2bn	n12.2bn	PROPN
ijtc-658	262	19	.	.	PUNCT
ijtc-658	263	1	the	the	DET
ijtc-658	263	2	expenditure	expenditure	NOUN
ijtc-658	263	3	increased	increase	VERB
ijtc-658	263	4	to	to	ADP
ijtc-658	263	5	n71.53bn	n71.53bn	PROPN
ijtc-658	263	6	and	and	CCONJ
ijtc-658	263	7	the	the	DET
ijtc-658	263	8	revenue	revenue	NOUN
ijtc-658	263	9	realised	realise	VERB
ijtc-658	263	10	was	be	AUX
ijtc-658	263	11	n11.66bn	n11.66bn	PROPN
ijtc-658	263	12	.	.	PUNCT
ijtc-658	264	1	over	over	ADP
ijtc-658	264	2	the	the	DET
ijtc-658	264	3	years	year	NOUN
ijtc-658	264	4	under	under	ADP
ijtc-658	264	5	review	review	NOUN
ijtc-658	264	6	,	,	PUNCT
ijtc-658	264	7	the	the	DET
ijtc-658	264	8	cost	cost	NOUN
ijtc-658	264	9	of	of	ADP
ijtc-658	264	10	expenditure	expenditure	NOUN
ijtc-658	264	11	outweighs	outweigh	VERB
ijtc-658	264	12	the	the	DET
ijtc-658	264	13	revenue	revenue	NOUN
ijtc-658	264	14	realised	realise	VERB
ijtc-658	264	15	to	to	PART
ijtc-658	264	16	finance	finance	VERB
ijtc-658	264	17	the	the	DET
ijtc-658	264	18	state	state	NOUN
ijtc-658	264	19	.	.	PUNCT
ijtc-658	265	1	it	it	PRON
ijtc-658	265	2	is	be	AUX
ijtc-658	265	3	also	also	ADV
ijtc-658	265	4	basic	basic	ADJ
ijtc-658	265	5	from	from	ADP
ijtc-658	265	6	this	this	DET
ijtc-658	265	7	study	study	NOUN
ijtc-658	265	8	that	that	SCONJ
ijtc-658	265	9	other	other	ADJ
ijtc-658	265	10	charges	charge	NOUN
ijtc-658	265	11	on	on	ADP
ijtc-658	265	12	land	land	NOUN
ijtc-658	265	13	matters	matter	NOUN
ijtc-658	265	14	have	have	AUX
ijtc-658	265	15	contributed	contribute	VERB
ijtc-658	265	16	to	to	ADP
ijtc-658	265	17	the	the	DET
ijtc-658	265	18	revenue	revenue	NOUN
ijtc-658	265	19	generation	generation	NOUN
ijtc-658	265	20	of	of	ADP
ijtc-658	265	21	government	government	NOUN
ijtc-658	265	22	.	.	PUNCT
ijtc-658	266	1	these	these	DET
ijtc-658	266	2	levies	levy	NOUN
ijtc-658	266	3	and	and	CCONJ
ijtc-658	266	4	fees	fee	NOUN
ijtc-658	266	5	are	be	AUX
ijtc-658	266	6	used	use	VERB
ijtc-658	266	7	in	in	ADP
ijtc-658	266	8	the	the	DET
ijtc-658	266	9	strengthening	strengthening	NOUN
ijtc-658	266	10	of	of	ADP
ijtc-658	266	11	the	the	DET
ijtc-658	266	12	overall	overall	ADJ
ijtc-658	266	13	property	property	NOUN
ijtc-658	266	14	tax	tax	NOUN
ijtc-658	266	15	practice	practice	NOUN
ijtc-658	266	16	and	and	CCONJ
ijtc-658	266	17	mobilisation	mobilisation	NOUN
ijtc-658	266	18	in	in	ADP
ijtc-658	266	19	the	the	DET
ijtc-658	266	20	study	study	NOUN
ijtc-658	266	21	area	area	NOUN
ijtc-658	266	22	.	.	PUNCT
ijtc-658	267	1	the	the	DET
ijtc-658	267	2	study	study	NOUN
ijtc-658	267	3	revealed	reveal	VERB
ijtc-658	267	4	the	the	DET
ijtc-658	267	5	trend	trend	NOUN
ijtc-658	267	6	of	of	ADP
ijtc-658	267	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	267	8	critical	critical	ADJ
ijtc-658	267	9	examination	examination	NOUN
ijtc-658	267	10	of	of	ADP
ijtc-658	267	11	the	the	DET
ijtc-658	267	12	relationship	relationship	NOUN
ijtc-658	267	13	between	between	ADP
ijtc-658	267	14	land	land	NOUN
ijtc-658	267	15	taxation	taxation	NOUN
ijtc-658	267	16	and	and	CCONJ
ijtc-658	267	17	total	total	ADJ
ijtc-658	267	18	internal	internal	ADJ
ijtc-658	267	19	revenue	revenue	NOUN
ijtc-658	267	20	generated	generate	VERB
ijtc-658	267	21	in	in	ADP
ijtc-658	267	22	kano	kano	PROPN
ijtc-658	267	23	state	state	PROPN
ijtc-658	267	24	,	,	PUNCT
ijtc-658	267	25	nigeria	nigeria	PROPN
ijtc-658	267	26	orekan	orekan	ADJ
ijtc-658	267	27	142|	142|	NUM
ijtc-658	267	28	ilomata	ilomata	PROPN
ijtc-658	267	29	international	international	ADJ
ijtc-658	267	30	journal	journal	NOUN
ijtc-658	267	31	of	of	ADP
ijtc-658	267	32	tax	tax	PROPN
ijtc-658	267	33	&	&	CCONJ
ijtc-658	267	34	accounting	accounting	PROPN
ijtc-658	267	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	267	36	revenue	revenue	NOUN
ijtc-658	267	37	generation	generation	NOUN
ijtc-658	267	38	in	in	ADP
ijtc-658	267	39	the	the	DET
ijtc-658	267	40	two	two	NUM
ijtc-658	267	41	study	study	NOUN
ijtc-658	267	42	areas	area	NOUN
ijtc-658	267	43	and	and	CCONJ
ijtc-658	267	44	it	it	PRON
ijtc-658	267	45	has	have	AUX
ijtc-658	267	46	shown	show	VERB
ijtc-658	267	47	the	the	DET
ijtc-658	267	48	level	level	NOUN
ijtc-658	267	49	of	of	ADP
ijtc-658	267	50	its	its	PRON
ijtc-658	267	51	contribution	contribution	NOUN
ijtc-658	267	52	to	to	ADP
ijtc-658	267	53	the	the	DET
ijtc-658	267	54	financing	financing	NOUN
ijtc-658	267	55	of	of	ADP
ijtc-658	267	56	the	the	DET
ijtc-658	267	57	states	state	NOUN
ijtc-658	267	58	.	.	PUNCT
ijtc-658	268	1	from	from	ADP
ijtc-658	268	2	the	the	DET
ijtc-658	268	3	data	datum	NOUN
ijtc-658	268	4	analysed	analyse	VERB
ijtc-658	268	5	,	,	PUNCT
ijtc-658	268	6	it	it	PRON
ijtc-658	268	7	is	be	AUX
ijtc-658	268	8	obvious	obvious	ADJ
ijtc-658	268	9	that	that	SCONJ
ijtc-658	268	10	it	it	PRON
ijtc-658	268	11	forms	form	VERB
ijtc-658	268	12	a	a	DET
ijtc-658	268	13	reasonable	reasonable	ADJ
ijtc-658	268	14	proportion	proportion	NOUN
ijtc-658	268	15	of	of	ADP
ijtc-658	268	16	revenue	revenue	NOUN
ijtc-658	268	17	from	from	ADP
ijtc-658	268	18	generation	generation	NOUN
ijtc-658	268	19	to	to	ADP
ijtc-658	268	20	the	the	DET
ijtc-658	268	21	state	state	NOUN
ijtc-658	268	22	government	government	NOUN
ijtc-658	268	23	.	.	PUNCT
ijtc-658	269	1	example	example	NOUN
ijtc-658	269	2	of	of	ADP
ijtc-658	269	3	this	this	PRON
ijtc-658	269	4	is	be	AUX
ijtc-658	269	5	the	the	DET
ijtc-658	269	6	ground	ground	NOUN
ijtc-658	269	7	rent	rent	NOUN
ijtc-658	269	8	,	,	PUNCT
ijtc-658	269	9	ratification	ratification	NOUN
ijtc-658	269	10	fees	fee	NOUN
ijtc-658	269	11	etc	etc	X
ijtc-658	269	12	,	,	PUNCT
ijtc-658	269	13	which	which	PRON
ijtc-658	269	14	are	be	AUX
ijtc-658	269	15	often	often	ADV
ijtc-658	269	16	reported	report	VERB
ijtc-658	269	17	alongside	alongside	ADV
ijtc-658	269	18	with	with	ADP
ijtc-658	269	19	property	property	NOUN
ijtc-658	269	20	taxes	taxis	NOUN
ijtc-658	269	21	.	.	PUNCT
ijtc-658	270	1	this	this	DET
ijtc-658	270	2	study	study	NOUN
ijtc-658	270	3	has	have	AUX
ijtc-658	270	4	assessed	assess	VERB
ijtc-658	270	5	the	the	DET
ijtc-658	270	6	revenue	revenue	NOUN
ijtc-658	270	7	performance	performance	NOUN
ijtc-658	270	8	of	of	ADP
ijtc-658	270	9	land	land	NOUN
ijtc-658	270	10	taxes	taxis	NOUN
ijtc-658	270	11	as	as	ADP
ijtc-658	270	12	a	a	DET
ijtc-658	270	13	key	key	NOUN
ijtc-658	270	14	to	to	ADP
ijtc-658	270	15	identifying	identify	VERB
ijtc-658	270	16	a	a	DET
ijtc-658	270	17	good	good	ADJ
ijtc-658	270	18	property	property	NOUN
ijtc-658	270	19	tax	tax	NOUN
ijtc-658	270	20	administration	administration	NOUN
ijtc-658	270	21	and	and	CCONJ
ijtc-658	270	22	practice	practice	NOUN
ijtc-658	270	23	.	.	PUNCT
ijtc-658	271	1	the	the	DET
ijtc-658	271	2	revenue	revenue	NOUN
ijtc-658	271	3	yield	yield	NOUN
ijtc-658	271	4	is	be	AUX
ijtc-658	271	5	an	an	DET
ijtc-658	271	6	important	important	ADJ
ijtc-658	271	7	element	element	NOUN
ijtc-658	271	8	in	in	ADP
ijtc-658	271	9	considering	consider	VERB
ijtc-658	271	10	land	land	NOUN
ijtc-658	271	11	taxes	taxis	NOUN
ijtc-658	271	12	as	as	ADP
ijtc-658	271	13	a	a	DET
ijtc-658	271	14	revenue	revenue	NOUN
ijtc-658	271	15	source	source	NOUN
ijtc-658	271	16	.	.	PUNCT
ijtc-658	272	1	the	the	DET
ijtc-658	272	2	provision	provision	NOUN
ijtc-658	272	3	of	of	ADP
ijtc-658	272	4	urban	urban	ADJ
ijtc-658	272	5	infrastructure	infrastructure	NOUN
ijtc-658	272	6	and	and	CCONJ
ijtc-658	272	7	maintenance	maintenance	NOUN
ijtc-658	272	8	of	of	ADP
ijtc-658	272	9	amenities	amenity	NOUN
ijtc-658	272	10	as	as	ADP
ijtc-658	272	11	a	a	DET
ijtc-658	272	12	result	result	NOUN
ijtc-658	272	13	of	of	ADP
ijtc-658	272	14	good	good	ADJ
ijtc-658	272	15	tax	tax	NOUN
ijtc-658	272	16	administration	administration	NOUN
ijtc-658	272	17	will	will	AUX
ijtc-658	272	18	contribute	contribute	VERB
ijtc-658	272	19	to	to	ADP
ijtc-658	272	20	the	the	DET
ijtc-658	272	21	growth	growth	NOUN
ijtc-658	272	22	and	and	CCONJ
ijtc-658	272	23	development	development	NOUN
ijtc-658	272	24	of	of	ADP
ijtc-658	272	25	a	a	DET
ijtc-658	272	26	nation	nation	NOUN
ijtc-658	272	27	.	.	PUNCT
ijtc-658	273	1	for	for	SCONJ
ijtc-658	273	2	government	government	NOUN
ijtc-658	273	3	to	to	PART
ijtc-658	273	4	provide	provide	VERB
ijtc-658	273	5	the	the	DET
ijtc-658	273	6	basic	basic	ADJ
ijtc-658	273	7	amenities	amenity	NOUN
ijtc-658	273	8	,	,	PUNCT
ijtc-658	273	9	revenue	revenue	NOUN
ijtc-658	273	10	source	source	NOUN
ijtc-658	273	11	should	should	AUX
ijtc-658	273	12	be	be	AUX
ijtc-658	273	13	greatly	greatly	ADV
ijtc-658	273	14	enhanced	enhance	VERB
ijtc-658	273	15	.	.	PUNCT
ijtc-658	274	1	it	it	PRON
ijtc-658	274	2	is	be	AUX
ijtc-658	274	3	therefore	therefore	ADV
ijtc-658	274	4	recommended	recommend	VERB
ijtc-658	274	5	that	that	SCONJ
ijtc-658	274	6	there	there	PRON
ijtc-658	274	7	should	should	AUX
ijtc-658	274	8	be	be	AUX
ijtc-658	274	9	;	;	PUNCT
ijtc-658	274	10	a.	a.	PROPN
ijtc-658	274	11	good	good	PROPN
ijtc-658	274	12	property	property	NOUN
ijtc-658	274	13	statistics	statistic	NOUN
ijtc-658	274	14	and	and	CCONJ
ijtc-658	274	15	information	information	NOUN
ijtc-658	274	16	of	of	ADP
ijtc-658	274	17	properties	property	NOUN
ijtc-658	274	18	and	and	CCONJ
ijtc-658	274	19	property	property	NOUN
ijtc-658	274	20	owners	owner	NOUN
ijtc-658	274	21	;	;	PUNCT
ijtc-658	274	22	b.	b.	PROPN
ijtc-658	274	23	tax	tax	NOUN
ijtc-658	274	24	law	law	NOUN
ijtc-658	274	25	should	should	AUX
ijtc-658	274	26	be	be	AUX
ijtc-658	274	27	reviewed	review	VERB
ijtc-658	274	28	to	to	PART
ijtc-658	274	29	tackle	tackle	VERB
ijtc-658	274	30	tax	tax	NOUN
ijtc-658	274	31	evasion	evasion	NOUN
ijtc-658	274	32	and	and	CCONJ
ijtc-658	274	33	avoidance	avoidance	NOUN
ijtc-658	274	34	and	and	CCONJ
ijtc-658	274	35	;	;	PUNCT
ijtc-658	274	36	c.	c.	PROPN
ijtc-658	274	37	there	there	PRON
ijtc-658	274	38	should	should	AUX
ijtc-658	274	39	be	be	AUX
ijtc-658	274	40	proper	proper	ADJ
ijtc-658	274	41	accountability	accountability	NOUN
ijtc-658	274	42	on	on	ADP
ijtc-658	274	43	the	the	DET
ijtc-658	274	44	part	part	NOUN
ijtc-658	274	45	of	of	ADP
ijtc-658	274	46	the	the	DET
ijtc-658	274	47	government	government	NOUN
ijtc-658	274	48	.	.	PUNCT
ijtc-658	275	1	reference	reference	NOUN
ijtc-658	275	2	adefolake	adefolake	ADV
ijtc-658	275	3	,	,	PUNCT
ijtc-658	275	4	a.	a.	NOUN
ijtc-658	275	5	o.	o.	PROPN
ijtc-658	275	6	,	,	PUNCT
ijtc-658	275	7	&	&	CCONJ
ijtc-658	275	8	omodero	omodero	NOUN
ijtc-658	275	9	,	,	PUNCT
ijtc-658	275	10	c.	c.	PROPN
ijtc-658	275	11	o.	o.	PROPN
ijtc-658	275	12	(	(	PUNCT
ijtc-658	275	13	2022	2022	NUM
ijtc-658	275	14	)	)	PUNCT
ijtc-658	275	15	.	.	PUNCT
ijtc-658	276	1	tax	tax	NOUN
ijtc-658	276	2	revenue	revenue	NOUN
ijtc-658	276	3	and	and	CCONJ
ijtc-658	276	4	economic	economic	ADJ
ijtc-658	276	5	growth	growth	NOUN
ijtc-658	276	6	in	in	ADP
ijtc-658	276	7	nigeria	nigeria	PROPN
ijtc-658	276	8	.	.	PUNCT
ijtc-658	277	1	cogent	cogent	NOUN
ijtc-658	277	2	business	business	PROPN
ijtc-658	277	3	&	&	CCONJ
ijtc-658	277	4	management	management	PROPN
ijtc-658	277	5	,	,	PUNCT
ijtc-658	277	6	9(1	9(1	NUM
ijtc-658	277	7	)	)	PUNCT
ijtc-658	277	8	.	.	PUNCT
ijtc-658	278	1	https://doi.org/10.1080/23311975.2022.2115282	https://doi.org/10.1080/23311975.2022.2115282	NOUN
ijtc-658	278	2	ajala	ajala	NOUN
ijtc-658	278	3	,	,	PUNCT
ijtc-658	278	4	m.	m.	NOUN
ijtc-658	278	5	o.	o.	PROPN
ijtc-658	278	6	o.	o.	PROPN
ijtc-658	278	7	,	,	PUNCT
ijtc-658	278	8	&	&	CCONJ
ijtc-658	278	9	adegbie	adegbie	PROPN
ijtc-658	278	10	,	,	PUNCT
ijtc-658	278	11	f.	f.	PROPN
ijtc-658	278	12	f.	f.	PROPN
ijtc-658	278	13	(	(	PUNCT
ijtc-658	278	14	2020	2020	NUM
ijtc-658	278	15	)	)	PUNCT
ijtc-658	278	16	.	.	PUNCT
ijtc-658	279	1	effects	effect	NOUN
ijtc-658	279	2	of	of	ADP
ijtc-658	279	3	information	information	NOUN
ijtc-658	279	4	technology	technology	NOUN
ijtc-658	279	5	on	on	ADP
ijtc-658	279	6	effective	effective	ADJ
ijtc-658	279	7	tax	tax	NOUN
ijtc-658	279	8	assessment	assessment	NOUN
ijtc-658	279	9	in	in	ADP
ijtc-658	279	10	nigeria	nigeria	PROPN
ijtc-658	279	11	.	.	PUNCT
ijtc-658	280	1	journal	journal	PROPN
ijtc-658	280	2	of	of	ADP
ijtc-658	280	3	accounting	accounting	NOUN
ijtc-658	280	4	and	and	CCONJ
ijtc-658	280	5	taxation	taxation	NOUN
ijtc-658	280	6	,	,	PUNCT
ijtc-658	280	7	12(4	12(4	NUM
ijtc-658	280	8	)	)	PUNCT
ijtc-658	280	9	,	,	PUNCT
ijtc-658	280	10	126–134	126–134	NUM
ijtc-658	280	11	.	.	PUNCT
ijtc-658	281	1	https://doi.org/10.5897/jat2020.0416	https://doi.org/10.5897/jat2020.0416	VERB
ijtc-658	281	2	anyaduba	anyaduba	NOUN
ijtc-658	281	3	,	,	PUNCT
ijtc-658	281	4	j.	j.	PROPN
ijtc-658	281	5	o.	o.	PROPN
ijtc-658	281	6	,	,	PUNCT
ijtc-658	281	7	&	&	CCONJ
ijtc-658	281	8	aronmwan	aronmwan	PROPN
ijtc-658	281	9	,	,	PUNCT
ijtc-658	281	10	e.	e.	PROPN
ijtc-658	281	11	(	(	PUNCT
ijtc-658	281	12	2015	2015	NUM
ijtc-658	281	13	)	)	PUNCT
ijtc-658	281	14	.	.	PUNCT
ijtc-658	282	1	taxes	taxis	NOUN
ijtc-658	282	2	and	and	CCONJ
ijtc-658	282	3	infrastructural	infrastructural	ADJ
ijtc-658	282	4	development	development	NOUN
ijtc-658	282	5	in	in	ADP
ijtc-658	282	6	nigeria	nigeria	PROPN
ijtc-658	282	7	.	.	PUNCT
ijtc-658	283	1	nigerian	nigerian	PROPN
ijtc-658	283	2	journal	journal	PROPN
ijtc-658	283	3	of	of	ADP
ijtc-658	283	4	banking	banking	NOUN
ijtc-658	283	5	,	,	PUNCT
ijtc-658	283	6	finance	finance	NOUN
ijtc-658	283	7	and	and	CCONJ
ijtc-658	283	8	entrepreneurship	entrepreneurship	NOUN
ijtc-658	283	9	management	management	NOUN
ijtc-658	283	10	,	,	PUNCT
ijtc-658	283	11	1(1	1(1	NUM
ijtc-658	283	12	)	)	PUNCT
ijtc-658	283	13	,	,	PUNCT
ijtc-658	283	14	14–28	14–28	NUM
ijtc-658	283	15	.	.	PUNCT
ijtc-658	284	1	https://moam.info/taxes-and-infrastructural-development-innigeria_5a0c74881723dd9be9d38b84.html	https://moam.info/taxes-and-infrastructural-development-innigeria_5a0c74881723dd9be9d38b84.html	PROPN
ijtc-658	284	2	bahl	bahl	PROPN
ijtc-658	284	3	,	,	PUNCT
ijtc-658	284	4	r.	r.	PROPN
ijtc-658	284	5	w.	w.	PROPN
ijtc-658	284	6	,	,	PUNCT
ijtc-658	284	7	&	&	CCONJ
ijtc-658	284	8	vazquez	vazquez	PROPN
ijtc-658	284	9	,	,	PUNCT
ijtc-658	284	10	j.	j.	PROPN
ijtc-658	284	11	m.	m.	PROPN
ijtc-658	284	12	(	(	PUNCT
ijtc-658	284	13	2008	2008	NUM
ijtc-658	284	14	)	)	PUNCT
ijtc-658	284	15	.	.	PUNCT
ijtc-658	285	1	the	the	DET
ijtc-658	285	2	property	property	NOUN
ijtc-658	285	3	tax	tax	NOUN
ijtc-658	285	4	in	in	ADP
ijtc-658	285	5	developing	develop	VERB
ijtc-658	285	6	countries	country	NOUN
ijtc-658	285	7	:	:	PUNCT
ijtc-658	285	8	current	current	ADJ
ijtc-658	285	9	practice	practice	NOUN
ijtc-658	285	10	and	and	CCONJ
ijtc-658	285	11	prospects	prospect	NOUN
ijtc-658	285	12	.	.	PUNCT
ijtc-658	286	1	https://scholarworks.gsu.edu/cgi/viewcontent.cgi?article=1170&context=econ_facpub	https://scholarworks.gsu.edu/cgi/viewcontent.cgi?article=1170&context=econ_facpub	NOUN
ijtc-658	286	2	bird	bird	NOUN
ijtc-658	286	3	,	,	PUNCT
ijtc-658	286	4	r.	r.	PROPN
ijtc-658	286	5	m.	m.	PROPN
ijtc-658	286	6	,	,	PUNCT
ijtc-658	286	7	&	&	CCONJ
ijtc-658	286	8	slack	slack	PROPN
ijtc-658	286	9	,	,	PUNCT
ijtc-658	286	10	e.	e.	PROPN
ijtc-658	286	11	(	(	PUNCT
ijtc-658	286	12	2013	2013	NUM
ijtc-658	286	13	)	)	PUNCT
ijtc-658	286	14	.	.	PUNCT
ijtc-658	287	1	local	local	ADJ
ijtc-658	287	2	taxes	taxis	NOUN
ijtc-658	287	3	and	and	CCONJ
ijtc-658	287	4	local	local	ADJ
ijtc-658	287	5	expenditures	expenditure	NOUN
ijtc-658	287	6	:	:	PUNCT
ijtc-658	287	7	strengthening	strengthen	VERB
ijtc-658	287	8	the	the	DET
ijtc-658	287	9	wicksellian	wicksellian	ADJ
ijtc-658	287	10	connection	connection	NOUN
ijtc-658	287	11	.	.	PUNCT
ijtc-658	288	1	https://english.im.dk/media/22397/richard-m-bird-and-enid-slack.pdf	https://english.im.dk/media/22397/richard-m-bird-and-enid-slack.pdf	PROPN
ijtc-658	288	2	castro	castro	PROPN
ijtc-658	288	3	,	,	PUNCT
ijtc-658	288	4	a.	a.	PROPN
ijtc-658	288	5	b.	b.	PROPN
ijtc-658	288	6	r.	r.	PROPN
ijtc-658	288	7	,	,	PUNCT
ijtc-658	288	8	sandoval	sandoval	PROPN
ijtc-658	288	9	,	,	PUNCT
ijtc-658	288	10	a.	a.	PROPN
ijtc-658	288	11	d.	d.	PROPN
ijtc-658	288	12	o.	o.	PROPN
ijtc-658	288	13	,	,	PUNCT
ijtc-658	288	14	&	&	CCONJ
ijtc-658	288	15	odamtten	odamtten	VERB
ijtc-658	288	16	,	,	PUNCT
ijtc-658	288	17	g.	g.	PROPN
ijtc-658	288	18	(	(	PUNCT
ijtc-658	288	19	2022	2022	NUM
ijtc-658	288	20	)	)	PUNCT
ijtc-658	288	21	.	.	PUNCT
ijtc-658	289	1	up	up	ADV
ijtc-658	289	2	around	around	ADP
ijtc-658	289	3	the	the	DET
ijtc-658	289	4	bend	bend	NOUN
ijtc-658	289	5	?	?	PUNCT
ijtc-658	290	1	how	how	SCONJ
ijtc-658	290	2	transport	transport	NOUN
ijtc-658	290	3	poverty	poverty	NOUN
ijtc-658	290	4	can	can	AUX
ijtc-658	290	5	lead	lead	VERB
ijtc-658	290	6	to	to	ADP
ijtc-658	290	7	social	social	ADJ
ijtc-658	290	8	exclusion	exclusion	NOUN
ijtc-658	290	9	in	in	ADP
ijtc-658	290	10	a	a	DET
ijtc-658	290	11	low	low	ADJ
ijtc-658	290	12	-	-	PUNCT
ijtc-658	290	13	income	income	NOUN
ijtc-658	290	14	community	community	NOUN
ijtc-658	290	15	in	in	ADP
ijtc-658	290	16	lagos	lagos	PROPN
ijtc-658	290	17	,	,	PUNCT
ijtc-658	290	18	nigeria	nigeria	PROPN
ijtc-658	290	19	.	.	PUNCT
ijtc-658	291	1	journal	journal	PROPN
ijtc-658	291	2	of	of	ADP
ijtc-658	291	3	transport	transport	NOUN
ijtc-658	291	4	geography	geography	NOUN
ijtc-658	291	5	,	,	PUNCT
ijtc-658	291	6	102	102	NUM
ijtc-658	291	7	,	,	PUNCT
ijtc-658	291	8	103388	103388	NUM
ijtc-658	291	9	.	.	PUNCT
ijtc-658	292	1	https://doi.org/10.1016/j.jtrangeo.2022.103388	https://doi.org/10.1016/j.jtrangeo.2022.103388	PROPN
ijtc-658	292	2	chaudhry	chaudhry	PROPN
ijtc-658	292	3	,	,	PUNCT
ijtc-658	292	4	s.	s.	PROPN
ijtc-658	292	5	i.	i.	PROPN
ijtc-658	292	6	,	,	PUNCT
ijtc-658	292	7	&	&	CCONJ
ijtc-658	292	8	munir	munir	PROPN
ijtc-658	292	9	,	,	PUNCT
ijtc-658	292	10	f.	f.	PROPN
ijtc-658	292	11	(	(	PUNCT
ijtc-658	292	12	2010	2010	NUM
ijtc-658	292	13	)	)	PUNCT
ijtc-658	292	14	.	.	PUNCT
ijtc-658	293	1	determinants	determinant	NOUN
ijtc-658	293	2	of	of	ADP
ijtc-658	293	3	low	low	ADJ
ijtc-658	293	4	tax	tax	NOUN
ijtc-658	293	5	revenue	revenue	NOUN
ijtc-658	293	6	in	in	ADP
ijtc-658	293	7	pakistan	pakistan	PROPN
ijtc-658	293	8	.	.	PUNCT
ijtc-658	294	1	pakistan	pakistan	PROPN
ijtc-658	294	2	.	.	PUNCT
ijtc-658	294	3	journal	journal	PROPN
ijtc-658	294	4	of	of	ADP
ijtc-658	294	5	social	social	ADJ
ijtc-658	294	6	sciences	science	NOUN
ijtc-658	294	7	,	,	PUNCT
ijtc-658	294	8	30(2	30(2	NUM
ijtc-658	294	9	)	)	PUNCT
ijtc-658	294	10	,	,	PUNCT
ijtc-658	294	11	439–452	439–452	NUM
ijtc-658	294	12	.	.	PUNCT
ijtc-658	295	1	http://www.sciepub.com/reference/54832	http://www.sciepub.com/reference/54832	PROPN
ijtc-658	295	2	cummings	cummings	PROPN
ijtc-658	295	3	,	,	PUNCT
ijtc-658	295	4	c.	c.	PROPN
ijtc-658	295	5	,	,	PUNCT
ijtc-658	295	6	chambers	chamber	NOUN
ijtc-658	295	7	,	,	PUNCT
ijtc-658	295	8	v.	v.	ADV
ijtc-658	295	9	,	,	PUNCT
ijtc-658	295	10	&	&	CCONJ
ijtc-658	295	11	nixon	nixon	PROPN
ijtc-658	295	12	,	,	PUNCT
ijtc-658	295	13	h.	h.	PROPN
ijtc-658	295	14	(	(	PUNCT
ijtc-658	295	15	2015	2015	NUM
ijtc-658	295	16	)	)	PUNCT
ijtc-658	295	17	.	.	PUNCT
ijtc-658	296	1	case	case	NOUN
ijtc-658	296	2	study	study	NOUN
ijtc-658	296	3	:	:	PUNCT
ijtc-658	296	4	state	state	NOUN
ijtc-658	296	5	partnership	partnership	NOUN
ijtc-658	296	6	for	for	ADP
ijtc-658	296	7	accountability	accountability	NOUN
ijtc-658	296	8	,	,	PUNCT
ijtc-658	296	9	responsiveness	responsiveness	NOUN
ijtc-658	296	10	and	and	CCONJ
ijtc-658	296	11	capability	capability	NOUN
ijtc-658	296	12	.	.	PUNCT
ijtc-658	297	1	https://cdn.odi.org/media/documents/9458.pdf	https://cdn.odi.org/media/documents/9458.pdf	NOUN
ijtc-658	297	2	egbunike	egbunike	PROPN
ijtc-658	297	3	,	,	PUNCT
ijtc-658	297	4	f.	f.	PROPN
ijtc-658	297	5	c.	c.	PROPN
ijtc-658	297	6	,	,	PUNCT
ijtc-658	297	7	emudainohwo	emudainohwo	PROPN
ijtc-658	297	8	,	,	PUNCT
ijtc-658	297	9	o.	o.	PROPN
ijtc-658	297	10	b.	b.	PROPN
ijtc-658	297	11	,	,	PUNCT
ijtc-658	297	12	&	&	CCONJ
ijtc-658	297	13	gunardi	gunardi	PROPN
ijtc-658	297	14	,	,	PUNCT
ijtc-658	297	15	a.	a.	NOUN
ijtc-658	297	16	(	(	PUNCT
ijtc-658	297	17	2018	2018	NUM
ijtc-658	297	18	)	)	PUNCT
ijtc-658	297	19	.	.	PUNCT
ijtc-658	298	1	tax	tax	NOUN
ijtc-658	298	2	revenue	revenue	NOUN
ijtc-658	298	3	and	and	CCONJ
ijtc-658	298	4	economic	economic	ADJ
ijtc-658	298	5	growth	growth	NOUN
ijtc-658	298	6	:	:	PUNCT
ijtc-658	298	7	a	a	DET
ijtc-658	298	8	study	study	NOUN
ijtc-658	298	9	of	of	ADP
ijtc-658	298	10	nigeria	nigeria	PROPN
ijtc-658	298	11	and	and	CCONJ
ijtc-658	298	12	ghana	ghana	PROPN
ijtc-658	298	13	.	.	PUNCT
ijtc-658	299	1	signifikan	signifikan	ADJ
ijtc-658	299	2	:	:	PUNCT
ijtc-658	299	3	jurnal	jurnal	ADJ
ijtc-658	299	4	ilmu	ilmu	PROPN
ijtc-658	299	5	ekonomi	ekonomi	PROPN
ijtc-658	299	6	,	,	PUNCT
ijtc-658	299	7	7(2	7(2	NUM
ijtc-658	299	8	)	)	PUNCT
ijtc-658	299	9	,	,	PUNCT
ijtc-658	299	10	213–220	213–220	NUM
ijtc-658	299	11	.	.	PUNCT
ijtc-658	300	1	https://doi.org/10.15408/sjie.v7i2.7341	https://doi.org/10.15408/sjie.v7i2.7341	NOUN
ijtc-658	300	2	eneh	eneh	NOUN
ijtc-658	300	3	,	,	PUNCT
ijtc-658	300	4	o.	o.	PROPN
ijtc-658	300	5	c.	c.	PROPN
ijtc-658	300	6	(	(	PUNCT
ijtc-658	300	7	2010	2010	NUM
ijtc-658	300	8	)	)	PUNCT
ijtc-658	300	9	.	.	PUNCT
ijtc-658	301	1	nigeria	nigeria	PROPN
ijtc-658	301	2	’s	’s	PART
ijtc-658	301	3	vision	vision	NOUN
ijtc-658	301	4	20:2020	20:2020	NOUN
ijtc-658	301	5	-	-	NOUN
ijtc-658	301	6	issues	issue	NOUN
ijtc-658	301	7	,	,	PUNCT
ijtc-658	301	8	challenges	challenge	NOUN
ijtc-658	301	9	and	and	CCONJ
ijtc-658	301	10	implications	implication	NOUN
ijtc-658	301	11	for	for	ADP
ijtc-658	301	12	development	development	NOUN
ijtc-658	301	13	management	management	NOUN
ijtc-658	301	14	.	.	PUNCT
ijtc-658	302	1	asian	asian	ADJ
ijtc-658	302	2	journal	journal	PROPN
ijtc-658	302	3	of	of	ADP
ijtc-658	302	4	rural	rural	ADJ
ijtc-658	302	5	development	development	NOUN
ijtc-658	302	6	,	,	PUNCT
ijtc-658	302	7	1(1	1(1	NUM
ijtc-658	302	8	)	)	PUNCT
ijtc-658	302	9	,	,	PUNCT
ijtc-658	302	10	21–40	21–40	NUM
ijtc-658	302	11	.	.	PUNCT
ijtc-658	303	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	303	2	critical	critical	ADJ
ijtc-658	303	3	examination	examination	NOUN
ijtc-658	303	4	of	of	ADP
ijtc-658	303	5	the	the	DET
ijtc-658	303	6	relationship	relationship	NOUN
ijtc-658	303	7	between	between	ADP
ijtc-658	303	8	land	land	NOUN
ijtc-658	303	9	taxation	taxation	NOUN
ijtc-658	303	10	and	and	CCONJ
ijtc-658	303	11	total	total	ADJ
ijtc-658	303	12	internal	internal	ADJ
ijtc-658	303	13	revenue	revenue	NOUN
ijtc-658	303	14	generated	generate	VERB
ijtc-658	303	15	in	in	ADP
ijtc-658	303	16	kano	kano	PROPN
ijtc-658	303	17	state	state	PROPN
ijtc-658	303	18	,	,	PUNCT
ijtc-658	303	19	nigeria	nigeria	PROPN
ijtc-658	303	20	orekan	orekan	VERB
ijtc-658	303	21	143|	143|	NUM
ijtc-658	303	22	ilomata	ilomata	NOUN
ijtc-658	303	23	international	international	ADJ
ijtc-658	303	24	journal	journal	NOUN
ijtc-658	303	25	of	of	ADP
ijtc-658	303	26	tax	tax	PROPN
ijtc-658	303	27	&	&	CCONJ
ijtc-658	303	28	accounting	accounting	PROPN
ijtc-658	303	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	303	30	https://doi.org/10.3923/ajrd.2011.21.40	https://doi.org/10.3923/ajrd.2011.21.40	PROPN
ijtc-658	303	31	franzsen	franzsen	PROPN
ijtc-658	303	32	,	,	PUNCT
ijtc-658	303	33	r.	r.	PROPN
ijtc-658	303	34	,	,	PUNCT
ijtc-658	303	35	&	&	CCONJ
ijtc-658	303	36	mccluskey	mccluskey	PROPN
ijtc-658	303	37	,	,	PUNCT
ijtc-658	303	38	w.	w.	PROPN
ijtc-658	303	39	(	(	PUNCT
ijtc-658	303	40	2017	2017	NUM
ijtc-658	303	41	)	)	PUNCT
ijtc-658	303	42	.	.	PUNCT
ijtc-658	304	1	property	property	NOUN
ijtc-658	304	2	tax	tax	NOUN
ijtc-658	304	3	in	in	ADP
ijtc-658	304	4	africa	africa	PROPN
ijtc-658	304	5	:	:	PUNCT
ijtc-658	304	6	status	status	NOUN
ijtc-658	304	7	,	,	PUNCT
ijtc-658	304	8	challenges	challenge	NOUN
ijtc-658	304	9	,	,	PUNCT
ijtc-658	304	10	and	and	CCONJ
ijtc-658	304	11	prospects	prospect	NOUN
ijtc-658	304	12	(	(	PUNCT
ijtc-658	304	13	r.	r.	PROPN
ijtc-658	304	14	franzsen	franzsen	PROPN
ijtc-658	304	15	&	&	CCONJ
ijtc-658	304	16	w.	w.	PROPN
ijtc-658	304	17	mccluskey	mccluskey	PROPN
ijtc-658	304	18	(	(	PUNCT
ijtc-658	304	19	eds	eds	PROPN
ijtc-658	304	20	.	.	PUNCT
ijtc-658	304	21	)	)	PUNCT
ijtc-658	304	22	;	;	PUNCT
ijtc-658	304	23	1st	1st	ADJ
ijtc-658	304	24	ed	ed	NOUN
ijtc-658	304	25	.	.	PUNCT
ijtc-658	304	26	)	)	PUNCT
ijtc-658	304	27	.	.	PUNCT
ijtc-658	305	1	lincoln	lincoln	PROPN
ijtc-658	305	2	institute	institute	PROPN
ijtc-658	305	3	of	of	ADP
ijtc-658	305	4	land	land	NOUN
ijtc-658	305	5	policy	policy	NOUN
ijtc-658	305	6	.	.	PUNCT
ijtc-658	306	1	https://www.lincolninst.edu/publications/books/property-tax-in-africa	https://www.lincolninst.edu/publications/books/property-tax-in-africa	PROPN
ijtc-658	306	2	frischmann	frischmann	PROPN
ijtc-658	306	3	,	,	PUNCT
ijtc-658	306	4	b.	b.	PROPN
ijtc-658	306	5	m.	m.	PROPN
ijtc-658	306	6	(	(	PUNCT
ijtc-658	306	7	2007	2007	NUM
ijtc-658	306	8	)	)	PUNCT
ijtc-658	306	9	.	.	PUNCT
ijtc-658	307	1	infrastructure	infrastructure	NOUN
ijtc-658	307	2	commons	common	NOUN
ijtc-658	307	3	in	in	ADP
ijtc-658	307	4	economic	economic	ADJ
ijtc-658	307	5	perspective	perspective	NOUN
ijtc-658	307	6	.	.	PUNCT
ijtc-658	308	1	first	first	ADJ
ijtc-658	308	2	monday	monday	PROPN
ijtc-658	308	3	.	.	PUNCT
ijtc-658	309	1	https://doi.org/10.5210/fm.v12i6.1901	https://doi.org/10.5210/fm.v12i6.1901	PROPN
ijtc-658	309	2	gale	gale	PROPN
ijtc-658	309	3	,	,	PUNCT
ijtc-658	309	4	w.	w.	PROPN
ijtc-658	309	5	g.	g.	PROPN
ijtc-658	309	6	,	,	PUNCT
ijtc-658	309	7	&	&	CCONJ
ijtc-658	309	8	samwick	samwick	PROPN
ijtc-658	309	9	,	,	PUNCT
ijtc-658	309	10	a.	a.	NOUN
ijtc-658	309	11	a.	a.	NOUN
ijtc-658	309	12	(	(	PUNCT
ijtc-658	309	13	2016	2016	NUM
ijtc-658	309	14	)	)	PUNCT
ijtc-658	309	15	.	.	PUNCT
ijtc-658	310	1	effects	effect	NOUN
ijtc-658	310	2	of	of	ADP
ijtc-658	310	3	income	income	NOUN
ijtc-658	310	4	tax	tax	NOUN
ijtc-658	310	5	changes	change	NOUN
ijtc-658	310	6	on	on	ADP
ijtc-658	310	7	economic	economic	ADJ
ijtc-658	310	8	growth	growth	NOUN
ijtc-658	310	9	.	.	PUNCT
ijtc-658	311	1	https://www.brookings.edu/wpcontent/uploads/2016/07/09_effects_income_tax_changes_economic_growth_gale	https://www.brookings.edu/wpcontent/uploads/2016/07/09_effects_income_tax_changes_economic_growth_gale	X
ijtc-658	311	2	_	_	PUNCT
ijtc-658	312	1	samwick_.pdf	samwick_.pdf	PROPN
ijtc-658	312	2	kemp	kemp	PROPN
ijtc-658	312	3	commission	commission	PROPN
ijtc-658	312	4	.	.	PUNCT
ijtc-658	313	1	(	(	PUNCT
ijtc-658	313	2	1996	1996	NUM
ijtc-658	313	3	)	)	PUNCT
ijtc-658	313	4	.	.	PUNCT
ijtc-658	314	1	unleashing	unleash	VERB
ijtc-658	314	2	america	america	PROPN
ijtc-658	314	3	’s	’s	PART
ijtc-658	314	4	potential	potential	NOUN
ijtc-658	314	5	.	.	PUNCT
ijtc-658	315	1	https://www.taxnotes.com/research/federal/other-documents/washington-roundup/fulltext%3a-kemp-commission-report-on-tax-reform/12jwq	https://www.taxnotes.com/research/federal/other-documents/washington-roundup/fulltext%3a-kemp-commission-report-on-tax-reform/12jwq	PROPN
ijtc-658	315	2	kiabel	kiabel	PROPN
ijtc-658	315	3	,	,	PUNCT
ijtc-658	315	4	b.	b.	PROPN
ijtc-658	315	5	d.	d.	PROPN
ijtc-658	315	6	,	,	PUNCT
ijtc-658	315	7	&	&	CCONJ
ijtc-658	315	8	nwokah	nwokah	PROPN
ijtc-658	315	9	,	,	PUNCT
ijtc-658	315	10	n.	n.	PROPN
ijtc-658	315	11	g.	g.	PROPN
ijtc-658	315	12	(	(	PUNCT
ijtc-658	315	13	2009	2009	NUM
ijtc-658	315	14	)	)	PUNCT
ijtc-658	315	15	.	.	PUNCT
ijtc-658	316	1	boosting	boost	VERB
ijtc-658	316	2	revenue	revenue	NOUN
ijtc-658	316	3	generation	generation	NOUN
ijtc-658	316	4	by	by	ADP
ijtc-658	316	5	state	state	NOUN
ijtc-658	316	6	governments	government	NOUN
ijtc-658	316	7	in	in	ADP
ijtc-658	316	8	nigeria	nigeria	PROPN
ijtc-658	316	9	:	:	PUNCT
ijtc-658	316	10	the	the	DET
ijtc-658	316	11	tax	tax	NOUN
ijtc-658	316	12	consultants	consultant	NOUN
ijtc-658	316	13	option	option	NOUN
ijtc-658	316	14	revisited	revisit	VERB
ijtc-658	316	15	.	.	PUNCT
ijtc-658	317	1	european	european	PROPN
ijtc-658	317	2	journal	journal	PROPN
ijtc-658	317	3	of	of	ADP
ijtc-658	317	4	social	social	ADJ
ijtc-658	317	5	sciences	science	NOUN
ijtc-658	317	6	,	,	PUNCT
ijtc-658	317	7	8(4	8(4	NUM
ijtc-658	317	8	)	)	PUNCT
ijtc-658	317	9	,	,	PUNCT
ijtc-658	317	10	1–15	1–15	NUM
ijtc-658	317	11	.	.	PUNCT
ijtc-658	318	1	https://www.researchgate.net/publication/242126751_boosting_revenue_generation_by	https://www.researchgate.net/publication/242126751_boosting_revenue_generation_by	AUX
ijtc-658	319	1	_	_	PUNCT
ijtc-658	320	1	state_governments_in_nigeria_the_tax_consultants_option_revisited	state_governments_in_nigeria_the_tax_consultants_option_revisite	VERB
ijtc-658	320	2	muhammad	muhammad	PROPN
ijtc-658	320	3	,	,	PUNCT
ijtc-658	320	4	m.	m.	NOUN
ijtc-658	320	5	s.	s.	PROPN
ijtc-658	320	6	,	,	PUNCT
ijtc-658	320	7	&	&	CCONJ
ijtc-658	320	8	ishiyaku	ishiyaku	PROPN
ijtc-658	320	9	,	,	PUNCT
ijtc-658	320	10	b.	b.	PROPN
ijtc-658	320	11	(	(	PUNCT
ijtc-658	320	12	2013	2013	NUM
ijtc-658	320	13	)	)	PUNCT
ijtc-658	320	14	.	.	PUNCT
ijtc-658	321	1	an	an	DET
ijtc-658	321	2	assessment	assessment	NOUN
ijtc-658	321	3	of	of	ADP
ijtc-658	321	4	the	the	DET
ijtc-658	321	5	prospects	prospect	NOUN
ijtc-658	321	6	of	of	ADP
ijtc-658	321	7	property	property	NOUN
ijtc-658	321	8	tax	tax	NOUN
ijtc-658	321	9	administration	administration	NOUN
ijtc-658	321	10	in	in	ADP
ijtc-658	321	11	nigeria	nigeria	PROPN
ijtc-658	321	12	:	:	PUNCT
ijtc-658	321	13	a	a	DET
ijtc-658	321	14	case	case	NOUN
ijtc-658	321	15	study	study	NOUN
ijtc-658	321	16	of	of	ADP
ijtc-658	321	17	bauchi	bauchi	ADJ
ijtc-658	321	18	state	state	PROPN
ijtc-658	321	19	board	board	NOUN
ijtc-658	321	20	of	of	ADP
ijtc-658	321	21	internal	internal	ADJ
ijtc-658	321	22	revenue	revenue	NOUN
ijtc-658	321	23	.	.	PUNCT
ijtc-658	322	1	elixir	elixir	PROPN
ijtc-658	322	2	international	international	PROPN
ijtc-658	322	3	journal	journal	NOUN
ijtc-658	322	4	of	of	ADP
ijtc-658	322	5	social	social	ADJ
ijtc-658	322	6	science	science	NOUN
ijtc-658	322	7	,	,	PUNCT
ijtc-658	322	8	59	59	NUM
ijtc-658	322	9	,	,	PUNCT
ijtc-658	322	10	15284–15289	15284–15289	NUM
ijtc-658	322	11	.	.	PUNCT
ijtc-658	323	1	https://www.researchgate.net/publication/257143400_an_assessment_of_the_prospects	https://www.researchgate.net/publication/257143400_an_assessment_of_the_prospect	NOUN
ijtc-658	323	2	_	_	PRON
ijtc-658	324	1	of_property_tax_administration_in_nigeria_a_case_study_of_bauchi_state_board_of_inte	of_property_tax_administration_in_nigeria_a_case_study_of_bauchi_state_board_of_inte	NOUN
ijtc-658	324	2	rnal_revenue	rnal_revenue	VERB
ijtc-658	324	3	nwamuo	nwamuo	ADJ
ijtc-658	324	4	,	,	PUNCT
ijtc-658	324	5	c.	c.	NOUN
ijtc-658	324	6	(	(	PUNCT
ijtc-658	324	7	2019	2019	NUM
ijtc-658	324	8	)	)	PUNCT
ijtc-658	324	9	.	.	PUNCT
ijtc-658	325	1	impact	impact	NOUN
ijtc-658	325	2	of	of	ADP
ijtc-658	325	3	tax	tax	NOUN
ijtc-658	325	4	revenue	revenue	NOUN
ijtc-658	325	5	on	on	ADP
ijtc-658	325	6	economic	economic	ADJ
ijtc-658	325	7	growth	growth	NOUN
ijtc-658	325	8	in	in	ADP
ijtc-658	325	9	nigeria	nigeria	PROPN
ijtc-658	325	10	.	.	PUNCT
ijtc-658	326	1	european	european	PROPN
ijtc-658	326	2	journal	journal	PROPN
ijtc-658	326	3	of	of	ADP
ijtc-658	326	4	business	business	NOUN
ijtc-658	326	5	and	and	CCONJ
ijtc-658	326	6	management	management	NOUN
ijtc-658	326	7	,	,	PUNCT
ijtc-658	326	8	11(24	11(24	NUM
ijtc-658	326	9	)	)	PUNCT
ijtc-658	326	10	,	,	PUNCT
ijtc-658	326	11	18–27	18–27	NUM
ijtc-658	326	12	.	.	PUNCT
ijtc-658	327	1	https://doi.org/10.7176/ejbm/11-24-02	https://doi.org/10.7176/ejbm/11-24-02	PROPN
ijtc-658	327	2	nwite	nwite	NOUN
ijtc-658	327	3	,	,	PUNCT
ijtc-658	327	4	s.	s.	PROPN
ijtc-658	327	5	c.	c.	PROPN
ijtc-658	327	6	(	(	PUNCT
ijtc-658	327	7	2015	2015	NUM
ijtc-658	327	8	)	)	PUNCT
ijtc-658	327	9	.	.	PUNCT
ijtc-658	328	1	the	the	DET
ijtc-658	328	2	implications	implication	NOUN
ijtc-658	328	3	of	of	ADP
ijtc-658	328	4	tax	tax	NOUN
ijtc-658	328	5	revenue	revenue	NOUN
ijtc-658	328	6	on	on	ADP
ijtc-658	328	7	the	the	DET
ijtc-658	328	8	economic	economic	ADJ
ijtc-658	328	9	development	development	NOUN
ijtc-658	328	10	of	of	ADP
ijtc-658	328	11	nigeria	nigeria	PROPN
ijtc-658	328	12	.	.	PUNCT
ijtc-658	329	1	issues	issue	NOUN
ijtc-658	329	2	in	in	ADP
ijtc-658	329	3	business	business	NOUN
ijtc-658	329	4	management	management	NOUN
ijtc-658	329	5	and	and	CCONJ
ijtc-658	329	6	economics	economic	NOUN
ijtc-658	329	7	,	,	PUNCT
ijtc-658	329	8	3(5	3(5	NUM
ijtc-658	329	9	)	)	PUNCT
ijtc-658	329	10	,	,	PUNCT
ijtc-658	329	11	74–80	74–80	NUM
ijtc-658	329	12	.	.	PUNCT
ijtc-658	330	1	https://doi.org/http://dx.doi.org/10.15739/ibme.2014.017	https://doi.org/http://dx.doi.org/10.15739/ibme.2014.017	PROPN
ijtc-658	330	2	oates	oates	PROPN
ijtc-658	330	3	,	,	PUNCT
ijtc-658	330	4	w.	w.	PROPN
ijtc-658	330	5	e.	e.	PROPN
ijtc-658	330	6	,	,	PUNCT
ijtc-658	330	7	&	&	CCONJ
ijtc-658	330	8	schwab	schwab	PROPN
ijtc-658	330	9	,	,	PUNCT
ijtc-658	330	10	r.	r.	PROPN
ijtc-658	330	11	e.	e.	PROPN
ijtc-658	330	12	(	(	PUNCT
ijtc-658	330	13	2009	2009	NUM
ijtc-658	330	14	)	)	PUNCT
ijtc-658	330	15	.	.	PUNCT
ijtc-658	331	1	the	the	DET
ijtc-658	331	2	simple	simple	ADJ
ijtc-658	331	3	analytics	analytic	NOUN
ijtc-658	331	4	of	of	ADP
ijtc-658	331	5	land	land	NOUN
ijtc-658	331	6	value	value	NOUN
ijtc-658	331	7	taxation	taxation	NOUN
ijtc-658	331	8	.	.	PUNCT
ijtc-658	332	1	in	in	ADP
ijtc-658	332	2	r.	r.	PROPN
ijtc-658	332	3	f.	f.	PROPN
ijtc-658	332	4	dye	dye	PROPN
ijtc-658	332	5	&	&	CCONJ
ijtc-658	332	6	r.	r.	PROPN
ijtc-658	332	7	w.	w.	PROPN
ijtc-658	332	8	england	england	PROPN
ijtc-658	332	9	(	(	PUNCT
ijtc-658	332	10	eds	eds	PROPN
ijtc-658	332	11	.	.	PUNCT
ijtc-658	332	12	)	)	PUNCT
ijtc-658	332	13	,	,	PUNCT
ijtc-658	332	14	land	land	NOUN
ijtc-658	332	15	value	value	NOUN
ijtc-658	332	16	taxation	taxation	NOUN
ijtc-658	332	17	:	:	PUNCT
ijtc-658	332	18	theory	theory	NOUN
ijtc-658	332	19	,	,	PUNCT
ijtc-658	332	20	evidence	evidence	NOUN
ijtc-658	332	21	,	,	PUNCT
ijtc-658	332	22	and	and	CCONJ
ijtc-658	332	23	practice	practice	NOUN
ijtc-658	332	24	(	(	PUNCT
ijtc-658	332	25	1st	1st	ADJ
ijtc-658	332	26	ed	ed	NOUN
ijtc-658	332	27	.	.	PROPN
ijtc-658	332	28	,	,	PUNCT
ijtc-658	332	29	pp	pp	PROPN
ijtc-658	332	30	.	.	PUNCT
ijtc-658	333	1	51–72	51–72	NUM
ijtc-658	333	2	)	)	PUNCT
ijtc-658	333	3	.	.	PUNCT
ijtc-658	334	1	lincoln	lincoln	PROPN
ijtc-658	334	2	institute	institute	PROPN
ijtc-658	334	3	of	of	ADP
ijtc-658	334	4	land	land	NOUN
ijtc-658	334	5	policy	policy	NOUN
ijtc-658	334	6	.	.	PUNCT
ijtc-658	335	1	https://www.lincolninst.edu/sites/default/files/pubfiles/assessing-theory-practice-landvalue-taxation-full_0.pdf	https://www.lincolninst.edu/sites/default/files/pubfiles/assessing-theory-practice-landvalue-taxation-full_0.pdf	PROPN
ijtc-658	335	2	ogunleye	ogunleye	PROPN
ijtc-658	335	3	,	,	PUNCT
ijtc-658	335	4	o.	o.	PROPN
ijtc-658	335	5	s.	s.	PROPN
ijtc-658	335	6	(	(	PUNCT
ijtc-658	335	7	2014	2014	NUM
ijtc-658	335	8	)	)	PUNCT
ijtc-658	335	9	.	.	PUNCT
ijtc-658	336	1	urban	urban	ADJ
ijtc-658	336	2	mobility	mobility	NOUN
ijtc-658	336	3	in	in	ADP
ijtc-658	336	4	ekiti	ekiti	PROPN
ijtc-658	336	5	state	state	NOUN
ijtc-658	336	6	:	:	PUNCT
ijtc-658	336	7	options	option	NOUN
ijtc-658	336	8	for	for	ADP
ijtc-658	336	9	transformation	transformation	NOUN
ijtc-658	336	10	.	.	PUNCT
ijtc-658	337	1	american	american	PROPN
ijtc-658	337	2	international	international	PROPN
ijtc-658	337	3	journal	journal	PROPN
ijtc-658	337	4	of	of	ADP
ijtc-658	337	5	social	social	ADJ
ijtc-658	337	6	sciences	science	NOUN
ijtc-658	337	7	,	,	PUNCT
ijtc-658	337	8	3(5	3(5	NUM
ijtc-658	337	9	)	)	PUNCT
ijtc-658	337	10	,	,	PUNCT
ijtc-658	337	11	200–206	200–206	NUM
ijtc-658	337	12	.	.	PUNCT
ijtc-658	338	1	https://www.aijssnet.com/journals/vol_3_no_5_october_2014/20.pdf	https://www.aijssnet.com/journals/vol_3_no_5_october_2014/20.pdf	PROPN
ijtc-658	338	2	ogwumike	ogwumike	PROPN
ijtc-658	338	3	,	,	PUNCT
ijtc-658	338	4	f.	f.	PROPN
ijtc-658	338	5	o.	o.	PROPN
ijtc-658	338	6	,	,	PUNCT
ijtc-658	338	7	&	&	CCONJ
ijtc-658	338	8	ozughalu	ozughalu	PROPN
ijtc-658	338	9	,	,	PUNCT
ijtc-658	338	10	u.	u.	PROPN
ijtc-658	338	11	m.	m.	NOUN
ijtc-658	338	12	(	(	PUNCT
ijtc-658	338	13	2018	2018	NUM
ijtc-658	338	14	)	)	PUNCT
ijtc-658	338	15	.	.	PUNCT
ijtc-658	339	1	empirical	empirical	ADJ
ijtc-658	339	2	evidence	evidence	NOUN
ijtc-658	339	3	of	of	ADP
ijtc-658	339	4	child	child	NOUN
ijtc-658	339	5	poverty	poverty	NOUN
ijtc-658	339	6	and	and	CCONJ
ijtc-658	339	7	deprivation	deprivation	NOUN
ijtc-658	339	8	in	in	ADP
ijtc-658	339	9	nigeria	nigeria	PROPN
ijtc-658	339	10	.	.	PUNCT
ijtc-658	340	1	child	child	NOUN
ijtc-658	340	2	abuse	abuse	NOUN
ijtc-658	340	3	&	&	CCONJ
ijtc-658	340	4	neglect	neglect	NOUN
ijtc-658	340	5	,	,	PUNCT
ijtc-658	340	6	77	77	NUM
ijtc-658	340	7	,	,	PUNCT
ijtc-658	340	8	13–22	13–22	NUM
ijtc-658	340	9	.	.	PUNCT
ijtc-658	341	1	https://doi.org/10.1016/j.chiabu.2017.12.019	https://doi.org/10.1016/j.chiabu.2017.12.019	PROPN
ijtc-658	341	2	okorie	okorie	ADV
ijtc-658	341	3	,	,	PUNCT
ijtc-658	341	4	d.	d.	PROPN
ijtc-658	341	5	i.	i.	PROPN
ijtc-658	341	6	,	,	PUNCT
ijtc-658	341	7	&	&	CCONJ
ijtc-658	341	8	lin	lin	PROPN
ijtc-658	341	9	,	,	PUNCT
ijtc-658	341	10	b.	b.	PROPN
ijtc-658	341	11	(	(	PUNCT
ijtc-658	341	12	2022	2022	NUM
ijtc-658	341	13	)	)	PUNCT
ijtc-658	341	14	.	.	PUNCT
ijtc-658	342	1	association	association	NOUN
ijtc-658	342	2	of	of	ADP
ijtc-658	342	3	energy	energy	NOUN
ijtc-658	342	4	poverty	poverty	NOUN
ijtc-658	342	5	and	and	CCONJ
ijtc-658	342	6	catastrophic	catastrophic	ADJ
ijtc-658	342	7	health	health	NOUN
ijtc-658	342	8	expenditure	expenditure	NOUN
ijtc-658	342	9	.	.	PUNCT
ijtc-658	343	1	energy	energy	NOUN
ijtc-658	343	2	,	,	PUNCT
ijtc-658	343	3	253	253	NUM
ijtc-658	343	4	,	,	PUNCT
ijtc-658	343	5	124108	124108	NUM
ijtc-658	343	6	.	.	PUNCT
ijtc-658	344	1	https://doi.org/10.1016/j.energy.2022.124108	https://doi.org/10.1016/j.energy.2022.124108	PROPN
ijtc-658	344	2	olayode	olayode	PROPN
ijtc-658	344	3	,	,	PUNCT
ijtc-658	344	4	r.	r.	PROPN
ijtc-658	344	5	a.	a.	PROPN
ijtc-658	344	6	,	,	PUNCT
ijtc-658	344	7	&	&	CCONJ
ijtc-658	344	8	omodero	omodero	NOUN
ijtc-658	344	9	,	,	PUNCT
ijtc-658	344	10	c.	c.	PROPN
ijtc-658	344	11	o.	o.	PROPN
ijtc-658	344	12	(	(	PUNCT
ijtc-658	344	13	2021	2021	NUM
ijtc-658	344	14	)	)	PUNCT
ijtc-658	344	15	.	.	PUNCT
ijtc-658	345	1	personal	personal	ADJ
ijtc-658	345	2	income	income	NOUN
ijtc-658	345	3	tax	tax	NOUN
ijtc-658	345	4	and	and	CCONJ
ijtc-658	345	5	human	human	ADJ
ijtc-658	345	6	development	development	NOUN
ijtc-658	345	7	.	.	PUNCT
ijtc-658	346	1	euroeconomica	euroeconomica	PROPN
ijtc-658	346	2	,	,	PUNCT
ijtc-658	346	3	40(2	40(2	NUM
ijtc-658	346	4	)	)	PUNCT
ijtc-658	346	5	,	,	PUNCT
ijtc-658	346	6	1–14	1–14	PROPN
ijtc-658	346	7	.	.	PUNCT
ijtc-658	347	1	https://dj.univ-danubius.ro/index.php/ee/article/view/1346	https://dj.univ-danubius.ro/index.php/ee/article/view/1346	ADJ
ijtc-658	347	2	reed	reed	NOUN
ijtc-658	347	3	,	,	PUNCT
ijtc-658	347	4	h.	h.	PROPN
ijtc-658	347	5	e.	e.	PROPN
ijtc-658	347	6	,	,	PUNCT
ijtc-658	347	7	&	&	CCONJ
ijtc-658	347	8	mberu	mberu	PROPN
ijtc-658	347	9	,	,	PUNCT
ijtc-658	347	10	b.	b.	PROPN
ijtc-658	347	11	u.	u.	PROPN
ijtc-658	347	12	(	(	PUNCT
ijtc-658	347	13	2014	2014	NUM
ijtc-658	347	14	)	)	PUNCT
ijtc-658	347	15	.	.	PUNCT
ijtc-658	348	1	capitalizing	capitalize	VERB
ijtc-658	348	2	on	on	ADP
ijtc-658	348	3	nigeria	nigeria	PROPN
ijtc-658	348	4	’s	’s	PART
ijtc-658	348	5	demographic	demographic	ADJ
ijtc-658	348	6	dividend	dividend	NOUN
ijtc-658	348	7	:	:	PUNCT
ijtc-658	348	8	reaping	reap	VERB
ijtc-658	348	9	the	the	DET
ijtc-658	348	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	348	11	critical	critical	ADJ
ijtc-658	348	12	examination	examination	NOUN
ijtc-658	348	13	of	of	ADP
ijtc-658	348	14	the	the	DET
ijtc-658	348	15	relationship	relationship	NOUN
ijtc-658	348	16	between	between	ADP
ijtc-658	348	17	land	land	NOUN
ijtc-658	348	18	taxation	taxation	NOUN
ijtc-658	348	19	and	and	CCONJ
ijtc-658	348	20	total	total	ADJ
ijtc-658	348	21	internal	internal	ADJ
ijtc-658	348	22	revenue	revenue	NOUN
ijtc-658	348	23	generated	generate	VERB
ijtc-658	348	24	in	in	ADP
ijtc-658	348	25	kano	kano	PROPN
ijtc-658	348	26	state	state	PROPN
ijtc-658	348	27	,	,	PUNCT
ijtc-658	348	28	nigeria	nigeria	PROPN
ijtc-658	348	29	orekan	orekan	VERB
ijtc-658	348	30	144|	144|	NUM
ijtc-658	348	31	ilomata	ilomata	PROPN
ijtc-658	348	32	international	international	ADJ
ijtc-658	348	33	journal	journal	NOUN
ijtc-658	348	34	of	of	ADP
ijtc-658	348	35	tax	tax	PROPN
ijtc-658	348	36	&	&	CCONJ
ijtc-658	348	37	accounting	account	VERB
ijtc-658	348	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-658	348	39	benefits	benefit	NOUN
ijtc-658	348	40	and	and	CCONJ
ijtc-658	348	41	diminishing	diminish	VERB
ijtc-658	348	42	the	the	DET
ijtc-658	348	43	burdens	burden	NOUN
ijtc-658	348	44	.	.	PUNCT
ijtc-658	349	1	african	african	ADJ
ijtc-658	349	2	population	population	NOUN
ijtc-658	349	3	studies	study	NOUN
ijtc-658	349	4	,	,	PUNCT
ijtc-658	349	5	27(2	27(2	PRON
ijtc-658	349	6	)	)	PUNCT
ijtc-658	349	7	,	,	PUNCT
ijtc-658	349	8	319	319	NUM
ijtc-658	349	9	.	.	PUNCT
ijtc-658	349	10	https://doi.org/10.11564/27-2-477	https://doi.org/10.11564/27-2-477	PROPN
ijtc-658	349	11	robbins	robbins	PROPN
ijtc-658	349	12	,	,	PUNCT
ijtc-658	349	13	g.	g.	PROPN
ijtc-658	349	14	,	,	PUNCT
ijtc-658	349	15	ekins	ekin	NOUN
ijtc-658	349	16	,	,	PUNCT
ijtc-658	349	17	w.	w.	PROPN
ijtc-658	349	18	g.	g.	PROPN
ijtc-658	349	19	,	,	PUNCT
ijtc-658	349	20	&	&	CCONJ
ijtc-658	349	21	entin	entin	PROPN
ijtc-658	349	22	,	,	PUNCT
ijtc-658	349	23	s.	s.	PROPN
ijtc-658	349	24	j.	j.	PROPN
ijtc-658	349	25	(	(	PUNCT
ijtc-658	349	26	2014	2014	NUM
ijtc-658	349	27	)	)	PUNCT
ijtc-658	349	28	.	.	PUNCT
ijtc-658	350	1	overview	overview	NOUN
ijtc-658	350	2	of	of	ADP
ijtc-658	350	3	the	the	DET
ijtc-658	350	4	tax	tax	NOUN
ijtc-658	350	5	foundation	foundation	NOUN
ijtc-658	350	6	’s	’s	PART
ijtc-658	350	7	taxes	taxis	NOUN
ijtc-658	350	8	and	and	CCONJ
ijtc-658	350	9	growth	growth	NOUN
ijtc-658	350	10	model	model	NOUN
ijtc-658	350	11	.	.	PUNCT
ijtc-658	351	1	https://taxfoundation.org/overview-tax-foundation-s-taxes-and-growth-model/	https://taxfoundation.org/overview-tax-foundation-s-taxes-and-growth-model/	PROPN
ijtc-658	351	2	samuel	samuel	PROPN
ijtc-658	351	3	,	,	PUNCT
ijtc-658	351	4	s.	s.	PROPN
ijtc-658	351	5	,	,	PUNCT
ijtc-658	351	6	&	&	CCONJ
ijtc-658	351	7	inyada	inyada	PROPN
ijtc-658	351	8	,	,	PUNCT
ijtc-658	351	9	s.	s.	PROPN
ijtc-658	351	10	j.	j.	PROPN
ijtc-658	351	11	(	(	PUNCT
ijtc-658	351	12	2010	2010	NUM
ijtc-658	351	13	)	)	PUNCT
ijtc-658	351	14	.	.	PUNCT
ijtc-658	352	1	the	the	DET
ijtc-658	352	2	effect	effect	NOUN
ijtc-658	352	3	of	of	ADP
ijtc-658	352	4	income	income	NOUN
ijtc-658	352	5	tax	tax	NOUN
ijtc-658	352	6	on	on	ADP
ijtc-658	352	7	dividend	dividend	NOUN
ijtc-658	352	8	policy	policy	NOUN
ijtc-658	352	9	of	of	ADP
ijtc-658	352	10	financial	financial	ADJ
ijtc-658	352	11	institutions	institution	NOUN
ijtc-658	352	12	in	in	ADP
ijtc-658	352	13	nigeria	nigeria	PROPN
ijtc-658	352	14	.	.	PUNCT
ijtc-658	353	1	continental	continental	PROPN
ijtc-658	353	2	journal	journal	PROPN
ijtc-658	353	3	of	of	ADP
ijtc-658	353	4	social	social	ADJ
ijtc-658	353	5	sciences	science	NOUN
ijtc-658	353	6	,	,	PUNCT
ijtc-658	353	7	3	3	NUM
ijtc-658	353	8	,	,	PUNCT
ijtc-658	353	9	1–6	1–6	NUM
ijtc-658	353	10	.	.	PUNCT
ijtc-658	353	11	https://www.semanticscholar.org/paper/the-effect-of-company-incometax-on-dividend-policy-samuelinyada/c76118acbd556fc06435c36fa346a110e90d8ae0	https://www.semanticscholar.org/paper/the-effect-of-company-incometax-on-dividend-policy-samuelinyada/c76118acbd556fc06435c36fa346a110e90d8ae0	PROPN
ijtc-658	353	12	schuyler	schuyler	NOUN
ijtc-658	353	13	,	,	PUNCT
ijtc-658	353	14	m.	m.	NOUN
ijtc-658	353	15	(	(	PUNCT
ijtc-658	353	16	2014	2014	NUM
ijtc-658	353	17	)	)	PUNCT
ijtc-658	353	18	.	.	PUNCT
ijtc-658	354	1	the	the	DET
ijtc-658	354	2	taxes	taxis	NOUN
ijtc-658	354	3	and	and	CCONJ
ijtc-658	354	4	growth	growth	NOUN
ijtc-658	354	5	model	model	NOUN
ijtc-658	354	6	—	—	PUNCT
ijtc-658	354	7	a	a	DET
ijtc-658	354	8	brief	brief	ADJ
ijtc-658	354	9	overview	overview	NOUN
ijtc-658	354	10	(	(	PUNCT
ijtc-658	354	11	no	no	INTJ
ijtc-658	354	12	.	.	NOUN
ijtc-658	354	13	429	429	NUM
ijtc-658	354	14	;	;	PUNCT
ijtc-658	354	15	fiscal	fiscal	ADJ
ijtc-658	354	16	fact	fact	NOUN
ijtc-658	354	17	)	)	PUNCT
ijtc-658	354	18	.	.	PUNCT
ijtc-658	355	1	https://files.taxfoundation.org/legacy/docs/ff429.pdf	https://files.taxfoundation.org/legacy/docs/ff429.pdf	PROPN
ijtc-658	355	2	stephen	stephen	PROPN
ijtc-658	355	3	,	,	PUNCT
ijtc-658	355	4	e.	e.	PROPN
ijtc-658	355	5	(	(	PUNCT
ijtc-658	355	6	2018	2018	NUM
ijtc-658	355	7	)	)	PUNCT
ijtc-658	355	8	.	.	PUNCT
ijtc-658	356	1	the	the	DET
ijtc-658	356	2	impact	impact	NOUN
ijtc-658	356	3	of	of	ADP
ijtc-658	356	4	tax	tax	NOUN
ijtc-658	356	5	administration	administration	NOUN
ijtc-658	356	6	on	on	ADP
ijtc-658	356	7	revenue	revenue	NOUN
ijtc-658	356	8	generation	generation	NOUN
ijtc-658	356	9	in	in	ADP
ijtc-658	356	10	gombe	gombe	ADJ
ijtc-658	356	11	state	state	NOUN
ijtc-658	356	12	,	,	PUNCT
ijtc-658	356	13	nigeria	nigeria	PROPN
ijtc-658	356	14	.	.	PUNCT
ijtc-658	357	1	scholedge	scholedge	PROPN
ijtc-658	357	2	international	international	PROPN
ijtc-658	357	3	journal	journal	PROPN
ijtc-658	357	4	of	of	ADP
ijtc-658	357	5	management	management	PROPN
ijtc-658	357	6	&	&	CCONJ
ijtc-658	357	7	development	development	PROPN
ijtc-658	357	8	issn	issn	PROPN
ijtc-658	357	9	2394	2394	NUM
ijtc-658	357	10	-	-	SYM
ijtc-658	357	11	3378	3378	NUM
ijtc-658	357	12	,	,	PUNCT
ijtc-658	357	13	5(8	5(8	NUM
ijtc-658	357	14	)	)	PUNCT
ijtc-658	357	15	,	,	PUNCT
ijtc-658	357	16	86	86	NUM
ijtc-658	357	17	.	.	PUNCT
ijtc-658	358	1	https://doi.org/10.19085/journal.sijmd050801	https://doi.org/10.19085/journal.sijmd050801	X
ijtc-658	358	2	ugoan	ugoan	PROPN
ijtc-658	358	3	,	,	PUNCT
ijtc-658	358	4	j.	j.	PROPN
ijtc-658	358	5	n.	n.	PROPN
ijtc-658	358	6	n.	n.	PROPN
ijtc-658	358	7	(	(	PUNCT
ijtc-658	358	8	2019	2019	NUM
ijtc-658	358	9	)	)	PUNCT
ijtc-658	358	10	.	.	PUNCT
ijtc-658	359	1	need	need	VERB
ijtc-658	359	2	for	for	ADP
ijtc-658	359	3	discipline	discipline	NOUN
ijtc-658	359	4	among	among	ADP
ijtc-658	359	5	civil	civil	ADJ
ijtc-658	359	6	servants	servant	NOUN
ijtc-658	359	7	in	in	ADP
ijtc-658	359	8	raising	raise	VERB
ijtc-658	359	9	and	and	CCONJ
ijtc-658	359	10	managing	manage	VERB
ijtc-658	359	11	internally	internally	ADV
ijtc-658	359	12	generated	generate	VERB
ijtc-658	359	13	revenue	revenue	NOUN
ijtc-658	359	14	in	in	ADP
ijtc-658	359	15	abia	abia	PROPN
ijtc-658	359	16	state	state	PROPN
ijtc-658	359	17	,	,	PUNCT
ijtc-658	359	18	nigeria	nigeria	PROPN
ijtc-658	359	19	.	.	PUNCT
ijtc-658	360	1	journal	journal	PROPN
ijtc-658	360	2	of	of	ADP
ijtc-658	360	3	social	social	ADJ
ijtc-658	360	4	sciences	science	NOUN
ijtc-658	360	5	and	and	CCONJ
ijtc-658	360	6	humanities	humanity	NOUN
ijtc-658	360	7	,	,	PUNCT
ijtc-658	360	8	5(3	5(3	NUM
ijtc-658	360	9	)	)	PUNCT
ijtc-658	360	10	,	,	PUNCT
ijtc-658	360	11	126–138	126–138	NUM
ijtc-658	360	12	.	.	PUNCT
ijtc-658	361	1	http://www.aiscience.org/journal/paperinfo/jssh?paperid=4401	http://www.aiscience.org/journal/paperinfo/jssh?paperid=4401	PROPN
ijtc-658	361	2	world	world	PROPN
ijtc-658	361	3	bank	bank	PROPN
ijtc-658	361	4	.	.	PUNCT
ijtc-658	362	1	(	(	PUNCT
ijtc-658	362	2	2022	2022	NUM
ijtc-658	362	3	)	)	PUNCT
ijtc-658	362	4	.	.	PUNCT
ijtc-658	363	1	nigeria	nigeria	PROPN
ijtc-658	363	2	at	at	ADP
ijtc-658	363	3	a	a	DET
ijtc-658	363	4	glance	glance	NOUN
ijtc-658	363	5	.	.	PUNCT
ijtc-658	364	1	where	where	SCONJ
ijtc-658	364	2	we	we	PRON
ijtc-658	364	3	work	work	VERB
ijtc-658	364	4	.	.	PUNCT
ijtc-658	365	1	https://www.worldbank.org/en/country/nigeria/overview	https://www.worldbank.org/en/country/nigeria/overview	VERB
ijtc-658	365	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-658	365	3	introduction	introduction	NOUN
ijtc-658	365	4	results	result	NOUN
ijtc-658	365	5	and	and	CCONJ
ijtc-658	365	6	discussion	discussion	NOUN
ijtc-658	365	7	conclusion	conclusion	NOUN