id	sid	tid	token	lemma	pos
ijtc-719	1	1	the	the	DET
ijtc-719	1	2	illomata	illomata	PROPN
ijtc-719	1	3	international	international	PROPN
ijtc-719	1	4	journal	journal	PROPN
ijtc-719	1	5	of	of	ADP
ijtc-719	1	6	management	management	NOUN
ijtc-719	1	7	ilomata	ilomata	PROPN
ijtc-719	1	8	international	international	ADJ
ijtc-719	1	9	journal	journal	NOUN
ijtc-719	1	10	of	of	ADP
ijtc-719	1	11	tax	tax	PROPN
ijtc-719	1	12	&	&	CCONJ
ijtc-719	1	13	accounting	account	VERB
ijtc-719	1	14	p	p	PROPN
ijtc-719	1	15	-	-	PUNCT
ijtc-719	1	16	issn	issn	NOUN
ijtc-719	1	17	:	:	PUNCT
ijtc-719	1	18	2714	2714	NUM
ijtc-719	1	19	-	-	SYM
ijtc-719	1	20	9838	9838	NUM
ijtc-719	1	21	;	;	PUNCT
ijtc-719	1	22	e	e	X
ijtc-719	1	23	-	-	PUNCT
ijtc-719	1	24	issn	issn	NOUN
ijtc-719	1	25	:	:	PUNCT
ijtc-719	1	26	2714	2714	NUM
ijtc-719	1	27	-	-	SYM
ijtc-719	1	28	9846	9846	NUM
ijtc-719	1	29	volume	volume	NOUN
ijtc-719	1	30	4	4	NUM
ijtc-719	1	31	,	,	PUNCT
ijtc-719	1	32	issue	issue	NOUN
ijtc-719	1	33	2	2	NUM
ijtc-719	1	34	april	april	PROPN
ijtc-719	1	35	2023	2023	NUM
ijtc-719	1	36	page	page	NOUN
ijtc-719	1	37	no	no	NOUN
ijtc-719	1	38	.	.	PUNCT
ijtc-719	2	1	358	358	NUM
ijtc-719	2	2	-	-	SYM
ijtc-719	2	3	373	373	NUM
ijtc-719	2	4	358	358	NUM
ijtc-719	2	5	|	|	ADV
ijtc-719	2	6	ilomata	ilomata	PROPN
ijtc-719	2	7	international	international	ADJ
ijtc-719	2	8	journal	journal	NOUN
ijtc-719	2	9	of	of	ADP
ijtc-719	2	10	tax	tax	PROPN
ijtc-719	2	11	&	&	CCONJ
ijtc-719	2	12	accounting	account	VERB
ijtc-719	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	2	14	a	a	DET
ijtc-719	2	15	framework	framework	NOUN
ijtc-719	2	16	for	for	ADP
ijtc-719	2	17	boosting	boost	VERB
ijtc-719	2	18	revenue	revenue	NOUN
ijtc-719	2	19	generation	generation	NOUN
ijtc-719	2	20	from	from	ADP
ijtc-719	2	21	land	land	NOUN
ijtc-719	2	22	taxes	taxis	NOUN
ijtc-719	2	23	in	in	ADP
ijtc-719	2	24	ogun	ogun	PROPN
ijtc-719	2	25	state	state	PROPN
ijtc-719	2	26	,	,	PUNCT
ijtc-719	2	27	nigeria	nigeria	PROPN
ijtc-719	2	28	atinuke	atinuke	PROPN
ijtc-719	2	29	adebimpe	adebimpe	PROPN
ijtc-719	2	30	orekan	orekan	PROPN
ijtc-719	2	31	bells	bell	NOUN
ijtc-719	2	32	university	university	PROPN
ijtc-719	2	33	of	of	ADP
ijtc-719	2	34	technology	technology	PROPN
ijtc-719	2	35	,	,	PUNCT
ijtc-719	2	36	nigeria	nigeria	PROPN
ijtc-719	2	37	correspondent	correspondent	NOUN
ijtc-719	2	38	:	:	PUNCT
ijtc-719	2	39	aaorekan@bellsuniversity.edu.ng	aaorekan@bellsuniversity.edu.ng	ADJ
ijtc-719	2	40	received	receive	VERB
ijtc-719	2	41	:	:	PUNCT
ijtc-719	2	42	january	january	PROPN
ijtc-719	2	43	27	27	NUM
ijtc-719	2	44	,	,	PUNCT
ijtc-719	2	45	2023	2023	NUM
ijtc-719	2	46	accepted	accept	VERB
ijtc-719	2	47	:	:	PUNCT
ijtc-719	2	48	april	april	PROPN
ijtc-719	2	49	22	22	NUM
ijtc-719	2	50	,	,	PUNCT
ijtc-719	2	51	2023	2023	NUM
ijtc-719	2	52	published	publish	VERB
ijtc-719	2	53	:	:	PUNCT
ijtc-719	2	54	april	april	PROPN
ijtc-719	2	55	30	30	NUM
ijtc-719	2	56	,	,	PUNCT
ijtc-719	2	57	2023	2023	NUM
ijtc-719	2	58	citation	citation	NOUN
ijtc-719	2	59	:	:	PUNCT
ijtc-719	3	1	orekan	orekan	ADJ
ijtc-719	3	2	,	,	PUNCT
ijtc-719	3	3	a	a	PRON
ijtc-719	3	4	,	,	PUNCT
ijtc-719	3	5	a.	a.	NOUN
ijtc-719	3	6	(	(	PUNCT
ijtc-719	3	7	2023	2023	NUM
ijtc-719	3	8	)	)	PUNCT
ijtc-719	3	9	.	.	PUNCT
ijtc-719	4	1	a	a	DET
ijtc-719	4	2	framework	framework	NOUN
ijtc-719	4	3	for	for	ADP
ijtc-719	4	4	boosting	boost	VERB
ijtc-719	4	5	revenue	revenue	NOUN
ijtc-719	4	6	generation	generation	NOUN
ijtc-719	4	7	from	from	ADP
ijtc-719	4	8	land	land	NOUN
ijtc-719	4	9	taxes	taxis	NOUN
ijtc-719	4	10	in	in	ADP
ijtc-719	4	11	ogun	ogun	PROPN
ijtc-719	4	12	state	state	PROPN
ijtc-719	4	13	,	,	PUNCT
ijtc-719	4	14	nigeria	nigeria	PROPN
ijtc-719	4	15	.	.	PUNCT
ijtc-719	5	1	ilomata	ilomata	PROPN
ijtc-719	5	2	international	international	PROPN
ijtc-719	5	3	journal	journal	NOUN
ijtc-719	5	4	of	of	ADP
ijtc-719	5	5	tax	tax	NOUN
ijtc-719	5	6	and	and	CCONJ
ijtc-719	5	7	accounting	accounting	NOUN
ijtc-719	5	8	,	,	PUNCT
ijtc-719	5	9	4(2	4(2	NUM
ijtc-719	5	10	)	)	PUNCT
ijtc-719	5	11	,	,	PUNCT
ijtc-719	5	12	358	358	NUM
ijtc-719	5	13	-	-	SYM
ijtc-719	5	14	373	373	NUM
ijtc-719	5	15	.	.	PUNCT
ijtc-719	6	1	https://doi.org/10.52728/ijtc.v4i2.719	https://doi.org/10.52728/ijtc.v4i2.719	PROPN
ijtc-719	6	2	abstract	abstract	ADJ
ijtc-719	6	3	:	:	PUNCT
ijtc-719	6	4	the	the	DET
ijtc-719	6	5	study	study	NOUN
ijtc-719	6	6	developed	develop	VERB
ijtc-719	6	7	a	a	DET
ijtc-719	6	8	framework	framework	NOUN
ijtc-719	6	9	for	for	ADP
ijtc-719	6	10	boosting	boost	VERB
ijtc-719	6	11	revenue	revenue	NOUN
ijtc-719	6	12	generation	generation	NOUN
ijtc-719	6	13	from	from	ADP
ijtc-719	6	14	land	land	NOUN
ijtc-719	6	15	taxes	taxis	NOUN
ijtc-719	6	16	in	in	ADP
ijtc-719	6	17	ogun	ogun	PROPN
ijtc-719	6	18	state	state	PROPN
ijtc-719	6	19	nigeria	nigeria	PROPN
ijtc-719	6	20	.	.	PUNCT
ijtc-719	7	1	the	the	DET
ijtc-719	7	2	choice	choice	NOUN
ijtc-719	7	3	of	of	ADP
ijtc-719	7	4	ogun	ogun	PROPN
ijtc-719	7	5	state	state	NOUN
ijtc-719	7	6	was	be	AUX
ijtc-719	7	7	hinged	hinge	VERB
ijtc-719	7	8	on	on	ADP
ijtc-719	7	9	the	the	DET
ijtc-719	7	10	fact	fact	NOUN
ijtc-719	7	11	that	that	SCONJ
ijtc-719	7	12	it	it	PRON
ijtc-719	7	13	is	be	AUX
ijtc-719	7	14	both	both	CCONJ
ijtc-719	7	15	an	an	DET
ijtc-719	7	16	economically	economically	ADV
ijtc-719	7	17	and	and	CCONJ
ijtc-719	7	18	an	an	DET
ijtc-719	7	19	industrial	industrial	ADJ
ijtc-719	7	20	state	state	NOUN
ijtc-719	7	21	.	.	PUNCT
ijtc-719	8	1	it	it	PRON
ijtc-719	8	2	exhibits	exhibit	VERB
ijtc-719	8	3	the	the	DET
ijtc-719	8	4	dynamism	dynamism	NOUN
ijtc-719	8	5	of	of	ADP
ijtc-719	8	6	land	land	NOUN
ijtc-719	8	7	activities	activity	NOUN
ijtc-719	8	8	traceable	traceable	ADJ
ijtc-719	8	9	to	to	ADP
ijtc-719	8	10	land	land	NOUN
ijtc-719	8	11	taxation	taxation	NOUN
ijtc-719	8	12	.	.	PUNCT
ijtc-719	9	1	financing	finance	VERB
ijtc-719	9	2	a	a	DET
ijtc-719	9	3	budget	budget	NOUN
ijtc-719	9	4	for	for	ADP
ijtc-719	9	5	a	a	DET
ijtc-719	9	6	particular	particular	ADJ
ijtc-719	9	7	fiscal	fiscal	ADJ
ijtc-719	9	8	year	year	NOUN
ijtc-719	9	9	,	,	PUNCT
ijtc-719	9	10	requires	require	VERB
ijtc-719	9	11	government	government	NOUN
ijtc-719	9	12	to	to	PART
ijtc-719	9	13	source	source	VERB
ijtc-719	9	14	for	for	ADP
ijtc-719	9	15	revenue	revenue	NOUN
ijtc-719	9	16	to	to	PART
ijtc-719	9	17	meet	meet	VERB
ijtc-719	9	18	up	up	ADP
ijtc-719	9	19	with	with	ADP
ijtc-719	9	20	the	the	DET
ijtc-719	9	21	demand	demand	NOUN
ijtc-719	9	22	.	.	PUNCT
ijtc-719	10	1	land	land	NOUN
ijtc-719	10	2	taxes	taxis	NOUN
ijtc-719	10	3	is	be	AUX
ijtc-719	10	4	still	still	ADV
ijtc-719	10	5	an	an	DET
ijtc-719	10	6	untapped	untapped	ADJ
ijtc-719	10	7	resources	resource	NOUN
ijtc-719	10	8	which	which	DET
ijtc-719	10	9	government	government	NOUN
ijtc-719	10	10	has	have	AUX
ijtc-719	10	11	not	not	PART
ijtc-719	10	12	fully	fully	ADV
ijtc-719	10	13	utilised	utilise	VERB
ijtc-719	10	14	and	and	CCONJ
ijtc-719	10	15	coupled	couple	VERB
ijtc-719	10	16	with	with	ADP
ijtc-719	10	17	the	the	DET
ijtc-719	10	18	fact	fact	NOUN
ijtc-719	10	19	that	that	SCONJ
ijtc-719	10	20	there	there	PRON
ijtc-719	10	21	are	be	VERB
ijtc-719	10	22	no	no	DET
ijtc-719	10	23	adequate	adequate	ADJ
ijtc-719	10	24	literatures	literature	NOUN
ijtc-719	10	25	on	on	ADP
ijtc-719	10	26	the	the	DET
ijtc-719	10	27	development	development	NOUN
ijtc-719	10	28	of	of	ADP
ijtc-719	10	29	framework	framework	NOUN
ijtc-719	10	30	to	to	PART
ijtc-719	10	31	mobilise	mobilise	VERB
ijtc-719	10	32	revenue	revenue	NOUN
ijtc-719	10	33	from	from	ADP
ijtc-719	10	34	land	land	NOUN
ijtc-719	10	35	taxes	taxis	NOUN
ijtc-719	10	36	,	,	PUNCT
ijtc-719	10	37	necessitated	necessitate	VERB
ijtc-719	10	38	this	this	DET
ijtc-719	10	39	study	study	NOUN
ijtc-719	10	40	.	.	PUNCT
ijtc-719	11	1	in	in	ADP
ijtc-719	11	2	view	view	NOUN
ijtc-719	11	3	of	of	ADP
ijtc-719	11	4	this	this	PRON
ijtc-719	11	5	,	,	PUNCT
ijtc-719	11	6	data	datum	NOUN
ijtc-719	11	7	were	be	AUX
ijtc-719	11	8	collected	collect	VERB
ijtc-719	11	9	through	through	ADP
ijtc-719	11	10	a	a	DET
ijtc-719	11	11	wellstructured	wellstructure	VERB
ijtc-719	11	12	questionnaire	questionnaire	NOUN
ijtc-719	11	13	,	,	PUNCT
ijtc-719	11	14	personal	personal	ADJ
ijtc-719	11	15	interviews	interview	NOUN
ijtc-719	11	16	and	and	CCONJ
ijtc-719	11	17	review	review	NOUN
ijtc-719	11	18	of	of	ADP
ijtc-719	11	19	government	government	NOUN
ijtc-719	11	20	documents	document	NOUN
ijtc-719	11	21	were	be	AUX
ijtc-719	11	22	also	also	ADV
ijtc-719	11	23	conducted	conduct	VERB
ijtc-719	11	24	.	.	PUNCT
ijtc-719	12	1	questionnaires	questionnaire	NOUN
ijtc-719	12	2	were	be	AUX
ijtc-719	12	3	administered	administer	VERB
ijtc-719	12	4	to	to	ADP
ijtc-719	12	5	the	the	DET
ijtc-719	12	6	23	23	NUM
ijtc-719	12	7	top	top	ADJ
ijtc-719	12	8	management	management	NOUN
ijtc-719	12	9	staff	staff	NOUN
ijtc-719	12	10	at	at	ADP
ijtc-719	12	11	the	the	DET
ijtc-719	12	12	board	board	NOUN
ijtc-719	12	13	of	of	ADP
ijtc-719	12	14	internal	internal	ADJ
ijtc-719	12	15	revenue	revenue	NOUN
ijtc-719	12	16	services	service	NOUN
ijtc-719	12	17	in	in	ADP
ijtc-719	12	18	ogun	ogun	PROPN
ijtc-719	12	19	state	state	NOUN
ijtc-719	12	20	.	.	PUNCT
ijtc-719	13	1	personal	personal	ADJ
ijtc-719	13	2	interviews	interview	NOUN
ijtc-719	13	3	were	be	AUX
ijtc-719	13	4	also	also	ADV
ijtc-719	13	5	conducted	conduct	VERB
ijtc-719	13	6	.	.	PUNCT
ijtc-719	14	1	using	use	VERB
ijtc-719	14	2	the	the	DET
ijtc-719	14	3	frequency	frequency	NOUN
ijtc-719	14	4	table	table	NOUN
ijtc-719	14	5	and	and	CCONJ
ijtc-719	14	6	spss	spss	VERB
ijtc-719	14	7	to	to	ADP
ijtc-719	14	8	analyse	analyse	PROPN
ijtc-719	14	9	,	,	PUNCT
ijtc-719	14	10	the	the	DET
ijtc-719	14	11	result	result	NOUN
ijtc-719	14	12	revealed	reveal	VERB
ijtc-719	14	13	that	that	SCONJ
ijtc-719	14	14	government	government	NOUN
ijtc-719	14	15	does	do	AUX
ijtc-719	14	16	not	not	PART
ijtc-719	14	17	have	have	VERB
ijtc-719	14	18	enough	enough	ADJ
ijtc-719	14	19	information	information	NOUN
ijtc-719	14	20	on	on	ADP
ijtc-719	14	21	property	property	NOUN
ijtc-719	14	22	,	,	PUNCT
ijtc-719	14	23	property	property	NOUN
ijtc-719	14	24	owners	owner	NOUN
ijtc-719	14	25	and	and	CCONJ
ijtc-719	14	26	property	property	NOUN
ijtc-719	14	27	transactions	transaction	NOUN
ijtc-719	14	28	.	.	PUNCT
ijtc-719	15	1	these	these	PRON
ijtc-719	15	2	which	which	PRON
ijtc-719	15	3	affected	affect	VERB
ijtc-719	15	4	the	the	DET
ijtc-719	15	5	revenue	revenue	NOUN
ijtc-719	15	6	from	from	ADP
ijtc-719	15	7	land	land	NOUN
ijtc-719	15	8	taxed	tax	VERB
ijtc-719	15	9	to	to	PART
ijtc-719	15	10	fall	fall	VERB
ijtc-719	15	11	-	-	PUNCT
ijtc-719	15	12	short	short	ADJ
ijtc-719	15	13	.	.	PUNCT
ijtc-719	16	1	in	in	ADP
ijtc-719	16	2	conclusion	conclusion	NOUN
ijtc-719	16	3	,	,	PUNCT
ijtc-719	16	4	land	land	NOUN
ijtc-719	16	5	titling	titling	NOUN
ijtc-719	16	6	should	should	AUX
ijtc-719	16	7	be	be	AUX
ijtc-719	16	8	made	make	VERB
ijtc-719	16	9	compulsory	compulsory	ADJ
ijtc-719	16	10	and	and	CCONJ
ijtc-719	16	11	at	at	ADP
ijtc-719	16	12	the	the	DET
ijtc-719	16	13	same	same	ADJ
ijtc-719	16	14	time	time	NOUN
ijtc-719	16	15	be	be	AUX
ijtc-719	16	16	flexible	flexible	ADJ
ijtc-719	16	17	,	,	PUNCT
ijtc-719	16	18	so	so	SCONJ
ijtc-719	16	19	that	that	SCONJ
ijtc-719	16	20	government	government	NOUN
ijtc-719	16	21	can	can	AUX
ijtc-719	16	22	have	have	VERB
ijtc-719	16	23	access	access	NOUN
ijtc-719	16	24	to	to	ADP
ijtc-719	16	25	property	property	NOUN
ijtc-719	16	26	information	information	NOUN
ijtc-719	16	27	which	which	PRON
ijtc-719	16	28	will	will	AUX
ijtc-719	16	29	in	in	ADP
ijtc-719	16	30	turn	turn	NOUN
ijtc-719	16	31	improve	improve	VERB
ijtc-719	16	32	revenue	revenue	NOUN
ijtc-719	16	33	mobilisation	mobilisation	NOUN
ijtc-719	16	34	for	for	ADP
ijtc-719	16	35	the	the	DET
ijtc-719	16	36	state	state	NOUN
ijtc-719	16	37	government	government	NOUN
ijtc-719	16	38	.	.	PUNCT
ijtc-719	17	1	keywords	keyword	NOUN
ijtc-719	17	2	:	:	PUNCT
ijtc-719	17	3	framework	framework	NOUN
ijtc-719	17	4	,	,	PUNCT
ijtc-719	17	5	taxation	taxation	NOUN
ijtc-719	17	6	,	,	PUNCT
ijtc-719	17	7	land	land	NOUN
ijtc-719	17	8	taxes	taxis	NOUN
ijtc-719	17	9	,	,	PUNCT
ijtc-719	17	10	revenue	revenue	NOUN
ijtc-719	17	11	,	,	PUNCT
ijtc-719	17	12	ogun	ogun	PROPN
ijtc-719	17	13	state	state	NOUN
ijtc-719	17	14	this	this	PRON
ijtc-719	17	15	is	be	AUX
ijtc-719	17	16	an	an	DET
ijtc-719	17	17	open	open	ADJ
ijtc-719	17	18	access	access	NOUN
ijtc-719	17	19	article	article	NOUN
ijtc-719	17	20	under	under	ADP
ijtc-719	17	21	the	the	DET
ijtc-719	17	22	cc	cc	NOUN
ijtc-719	17	23	-	-	PUNCT
ijtc-719	17	24	by	by	ADP
ijtc-719	17	25	4.0	4.0	NUM
ijtc-719	17	26	license	license	NOUN
ijtc-719	17	27	.	.	PUNCT
ijtc-719	18	1	introduction	introduction	NOUN
ijtc-719	18	2	in	in	ADP
ijtc-719	18	3	nigeria	nigeria	PROPN
ijtc-719	18	4	,	,	PUNCT
ijtc-719	18	5	some	some	DET
ijtc-719	18	6	major	major	ADJ
ijtc-719	18	7	issues	issue	NOUN
ijtc-719	18	8	have	have	AUX
ijtc-719	18	9	been	be	AUX
ijtc-719	18	10	identified	identify	VERB
ijtc-719	18	11	by	by	ADP
ijtc-719	18	12	some	some	DET
ijtc-719	18	13	researchers	researcher	NOUN
ijtc-719	18	14	as	as	ADP
ijtc-719	18	15	a	a	DET
ijtc-719	18	16	set	set	NOUN
ijtc-719	18	17	-	-	PUNCT
ijtc-719	18	18	back	back	NOUN
ijtc-719	18	19	to	to	ADP
ijtc-719	18	20	a	a	DET
ijtc-719	18	21	good	good	ADJ
ijtc-719	18	22	tax	tax	NOUN
ijtc-719	18	23	system	system	NOUN
ijtc-719	18	24	which	which	PRON
ijtc-719	18	25	has	have	AUX
ijtc-719	18	26	affected	affect	VERB
ijtc-719	18	27	the	the	DET
ijtc-719	18	28	revenue	revenue	NOUN
ijtc-719	18	29	generation	generation	NOUN
ijtc-719	18	30	and	and	CCONJ
ijtc-719	18	31	these	these	PRON
ijtc-719	18	32	are	be	AUX
ijtc-719	18	33	;	;	PUNCT
ijtc-719	18	34	absence	absence	NOUN
ijtc-719	18	35	of	of	ADP
ijtc-719	18	36	a	a	DET
ijtc-719	18	37	comprehensive	comprehensive	ADJ
ijtc-719	18	38	land	land	NOUN
ijtc-719	18	39	registration	registration	NOUN
ijtc-719	18	40	policy	policy	NOUN
ijtc-719	18	41	.	.	PUNCT
ijtc-719	19	1	(	(	PUNCT
ijtc-719	19	2	cui	cui	NOUN
ijtc-719	19	3	,	,	PUNCT
ijtc-719	19	4	2015	2015	NUM
ijtc-719	19	5	;	;	PUNCT
ijtc-719	19	6	dixon	dixon	PROPN
ijtc-719	19	7	&	&	CCONJ
ijtc-719	19	8	elston	elston	PROPN
ijtc-719	19	9	,	,	PUNCT
ijtc-719	19	10	2019	2019	NUM
ijtc-719	19	11	;	;	PUNCT
ijtc-719	19	12	ellahi	ellahi	NOUN
ijtc-719	19	13	,	,	PUNCT
ijtc-719	19	14	2020	2020	NUM
ijtc-719	19	15	;	;	PUNCT
ijtc-719	19	16	nuhu	nuhu	NOUN
ijtc-719	19	17	,	,	PUNCT
ijtc-719	19	18	2008	2008	NUM
ijtc-719	19	19	;	;	PUNCT
ijtc-719	19	20	trojanek	trojanek	NOUN
ijtc-719	19	21	et	et	PROPN
ijtc-719	19	22	al	al	PROPN
ijtc-719	19	23	.	.	PROPN
ijtc-719	19	24	,	,	PUNCT
ijtc-719	19	25	2021	2021	NUM
ijtc-719	19	26	;	;	PUNCT
ijtc-719	19	27	wang	wang	PROPN
ijtc-719	19	28	et	et	PROPN
ijtc-719	19	29	al	al	PROPN
ijtc-719	19	30	.	.	PROPN
ijtc-719	19	31	,	,	PUNCT
ijtc-719	19	32	2022	2022	NUM
ijtc-719	19	33	)	)	PUNCT
ijtc-719	19	34	recommends	recommend	VERB
ijtc-719	19	35	that	that	SCONJ
ijtc-719	19	36	at	at	ADP
ijtc-719	19	37	various	various	ADJ
ijtc-719	19	38	levels	level	NOUN
ijtc-719	19	39	,	,	PUNCT
ijtc-719	19	40	land	land	NOUN
ijtc-719	19	41	titling	titling	NOUN
ijtc-719	19	42	should	should	AUX
ijtc-719	19	43	be	be	AUX
ijtc-719	19	44	promoted	promote	VERB
ijtc-719	19	45	,	,	PUNCT
ijtc-719	19	46	encouraged	encouraged	ADJ
ijtc-719	19	47	and	and	CCONJ
ijtc-719	19	48	facilitated	facilitated	ADJ
ijtc-719	19	49	.	.	PUNCT
ijtc-719	20	1	absence	absence	NOUN
ijtc-719	20	2	of	of	ADP
ijtc-719	20	3	a	a	DET
ijtc-719	20	4	comprehensive	comprehensive	ADJ
ijtc-719	20	5	land	land	NOUN
ijtc-719	20	6	registration	registration	NOUN
ijtc-719	20	7	policy	policy	NOUN
ijtc-719	20	8	has	have	AUX
ijtc-719	20	9	left	leave	VERB
ijtc-719	20	10	most	most	ADJ
ijtc-719	20	11	of	of	ADP
ijtc-719	20	12	the	the	DET
ijtc-719	20	13	properties	property	NOUN
ijtc-719	20	14	that	that	PRON
ijtc-719	20	15	could	could	AUX
ijtc-719	20	16	have	have	AUX
ijtc-719	20	17	provided	provide	VERB
ijtc-719	20	18	taxes	taxis	NOUN
ijtc-719	20	19	outside	outside	ADP
ijtc-719	20	20	the	the	DET
ijtc-719	20	21	purview	purview	NOUN
ijtc-719	20	22	of	of	ADP
ijtc-719	20	23	tax	tax	NOUN
ijtc-719	20	24	register	register	NOUN
ijtc-719	20	25	.	.	PUNCT
ijtc-719	21	1	tax	tax	NOUN
ijtc-719	21	2	administration	administration	NOUN
ijtc-719	21	3	involves	involve	VERB
ijtc-719	21	4	tax	tax	NOUN
ijtc-719	21	5	policies	policy	NOUN
ijtc-719	21	6	,	,	PUNCT
ijtc-719	21	7	tax	tax	NOUN
ijtc-719	21	8	reforms	reform	NOUN
ijtc-719	21	9	and	and	CCONJ
ijtc-719	21	10	law	law	NOUN
ijtc-719	21	11	,	,	PUNCT
ijtc-719	21	12	tax	tax	NOUN
ijtc-719	21	13	method	method	NOUN
ijtc-719	21	14	of	of	ADP
ijtc-719	21	15	collection	collection	NOUN
ijtc-719	21	16	and	and	CCONJ
ijtc-719	21	17	tax	tax	NOUN
ijtc-719	21	18	mobilisation	mobilisation	NOUN
ijtc-719	21	19	for	for	ADP
ijtc-719	21	20	revenue	revenue	NOUN
ijtc-719	21	21	generation	generation	NOUN
ijtc-719	21	22	.	.	PUNCT
ijtc-719	22	1	mobilisation	mobilisation	NOUN
ijtc-719	22	2	of	of	ADP
ijtc-719	22	3	land	land	NOUN
ijtc-719	22	4	tax	tax	NOUN
ijtc-719	22	5	for	for	ADP
ijtc-719	22	6	revenue	revenue	NOUN
ijtc-719	22	7	in	in	ADP
ijtc-719	22	8	the	the	DET
ijtc-719	22	9	study	study	NOUN
ijtc-719	22	10	area	area	NOUN
ijtc-719	22	11	(	(	PUNCT
ijtc-719	22	12	ogun	ogun	PROPN
ijtc-719	22	13	state	state	NOUN
ijtc-719	22	14	)	)	PUNCT
ijtc-719	22	15	is	be	AUX
ijtc-719	22	16	an	an	DET
ijtc-719	22	17	area	area	NOUN
ijtc-719	22	18	that	that	PRON
ijtc-719	22	19	is	be	AUX
ijtc-719	22	20	yet	yet	ADV
ijtc-719	22	21	to	to	PART
ijtc-719	22	22	be	be	AUX
ijtc-719	22	23	exploited	exploit	VERB
ijtc-719	22	24	by	by	ADP
ijtc-719	22	25	researchers	researcher	NOUN
ijtc-719	22	26	.	.	PUNCT
ijtc-719	23	1	in	in	ADP
ijtc-719	23	2	view	view	NOUN
ijtc-719	23	3	of	of	ADP
ijtc-719	23	4	this	this	PRON
ijtc-719	23	5	,	,	PUNCT
ijtc-719	23	6	the	the	DET
ijtc-719	23	7	study	study	NOUN
ijtc-719	23	8	will	will	AUX
ijtc-719	23	9	reveal	reveal	VERB
ijtc-719	23	10	and	and	CCONJ
ijtc-719	23	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	23	12	mailto:aaorekan@bellsuniversity.edu.ng	mailto:aaorekan@bellsuniversity.edu.ng	NOUN
ijtc-719	23	13	https://doi.org/10.52728/ijtc.v4i2.719	https://doi.org/10.52728/ijtc.v4i2.719	VERB
ijtc-719	23	14	a	a	DET
ijtc-719	23	15	framework	framework	NOUN
ijtc-719	23	16	for	for	ADP
ijtc-719	23	17	boosting	boost	VERB
ijtc-719	23	18	revenue	revenue	NOUN
ijtc-719	23	19	generation	generation	NOUN
ijtc-719	23	20	from	from	ADP
ijtc-719	23	21	land	land	NOUN
ijtc-719	23	22	taxes	taxis	NOUN
ijtc-719	23	23	in	in	ADP
ijtc-719	23	24	ogun	ogun	PROPN
ijtc-719	23	25	state	state	PROPN
ijtc-719	23	26	,	,	PUNCT
ijtc-719	23	27	nigeria	nigeria	PROPN
ijtc-719	24	1	orekan	orekan	VERB
ijtc-719	24	2	359	359	NUM
ijtc-719	25	1	|	|	ADV
ijtc-719	25	2	ilomata	ilomata	PROPN
ijtc-719	25	3	international	international	ADJ
ijtc-719	25	4	journal	journal	NOUN
ijtc-719	25	5	of	of	ADP
ijtc-719	25	6	tax	tax	PROPN
ijtc-719	25	7	&	&	CCONJ
ijtc-719	25	8	accounting	accounting	PROPN
ijtc-719	25	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	25	10	examine	examine	VERB
ijtc-719	25	11	major	major	ADJ
ijtc-719	25	12	obstacles	obstacle	NOUN
ijtc-719	25	13	that	that	PRON
ijtc-719	25	14	have	have	VERB
ijtc-719	25	15	effect	effect	NOUN
ijtc-719	25	16	on	on	ADP
ijtc-719	25	17	revenue	revenue	NOUN
ijtc-719	25	18	realisation	realisation	NOUN
ijtc-719	25	19	through	through	ADP
ijtc-719	25	20	land	land	NOUN
ijtc-719	25	21	tax	tax	NOUN
ijtc-719	25	22	in	in	ADP
ijtc-719	25	23	the	the	DET
ijtc-719	25	24	study	study	NOUN
ijtc-719	25	25	area	area	NOUN
ijtc-719	25	26	(	(	PUNCT
ijtc-719	25	27	cho	cho	PROPN
ijtc-719	25	28	&	&	CCONJ
ijtc-719	25	29	choi	choi	PROPN
ijtc-719	25	30	,	,	PUNCT
ijtc-719	25	31	2014	2014	NUM
ijtc-719	25	32	)	)	PUNCT
ijtc-719	25	33	.	.	PUNCT
ijtc-719	26	1	the	the	DET
ijtc-719	26	2	act	act	NOUN
ijtc-719	26	3	of	of	ADP
ijtc-719	26	4	harnessing	harness	VERB
ijtc-719	26	5	some	some	DET
ijtc-719	26	6	forms	form	NOUN
ijtc-719	26	7	of	of	ADP
ijtc-719	26	8	revenue	revenue	NOUN
ijtc-719	26	9	generation	generation	NOUN
ijtc-719	26	10	after	after	SCONJ
ijtc-719	26	11	oil	oil	NOUN
ijtc-719	26	12	in	in	ADP
ijtc-719	26	13	nigeria	nigeria	PROPN
ijtc-719	26	14	seems	seem	VERB
ijtc-719	26	15	to	to	PART
ijtc-719	26	16	be	be	AUX
ijtc-719	26	17	weak	weak	ADJ
ijtc-719	26	18	.	.	PUNCT
ijtc-719	27	1	poor	poor	ADJ
ijtc-719	27	2	governance	governance	NOUN
ijtc-719	27	3	,	,	PUNCT
ijtc-719	27	4	corruption	corruption	NOUN
ijtc-719	27	5	and	and	CCONJ
ijtc-719	27	6	lack	lack	NOUN
ijtc-719	27	7	of	of	ADP
ijtc-719	27	8	strict	strict	ADJ
ijtc-719	27	9	legal	legal	ADJ
ijtc-719	27	10	framework	framework	NOUN
ijtc-719	27	11	to	to	PART
ijtc-719	27	12	support	support	VERB
ijtc-719	27	13	taxation	taxation	NOUN
ijtc-719	27	14	administration	administration	NOUN
ijtc-719	27	15	are	be	AUX
ijtc-719	27	16	likely	likely	ADJ
ijtc-719	27	17	cause	cause	NOUN
ijtc-719	27	18	of	of	ADP
ijtc-719	27	19	it	it	PRON
ijtc-719	27	20	.	.	PUNCT
ijtc-719	28	1	without	without	ADP
ijtc-719	28	2	a	a	DET
ijtc-719	28	3	proper	proper	ADJ
ijtc-719	28	4	and	and	CCONJ
ijtc-719	28	5	quick	quick	ADJ
ijtc-719	28	6	implementation	implementation	NOUN
ijtc-719	28	7	of	of	ADP
ijtc-719	28	8	policies	policy	NOUN
ijtc-719	28	9	in	in	ADP
ijtc-719	28	10	the	the	DET
ijtc-719	28	11	mobilisation	mobilisation	NOUN
ijtc-719	28	12	of	of	ADP
ijtc-719	28	13	revenue	revenue	NOUN
ijtc-719	28	14	in	in	ADP
ijtc-719	28	15	nigeria	nigeria	PROPN
ijtc-719	28	16	apart	apart	ADV
ijtc-719	28	17	from	from	ADP
ijtc-719	28	18	oil	oil	NOUN
ijtc-719	28	19	,	,	PUNCT
ijtc-719	28	20	it	it	PRON
ijtc-719	28	21	is	be	AUX
ijtc-719	28	22	possible	possible	ADJ
ijtc-719	28	23	that	that	SCONJ
ijtc-719	28	24	nigeria	nigeria	PROPN
ijtc-719	28	25	will	will	AUX
ijtc-719	28	26	still	still	ADV
ijtc-719	28	27	be	be	AUX
ijtc-719	28	28	characterised	characterise	VERB
ijtc-719	28	29	with	with	ADP
ijtc-719	28	30	high	high	ADJ
ijtc-719	28	31	rate	rate	NOUN
ijtc-719	28	32	of	of	ADP
ijtc-719	28	33	unemployment	unemployment	NOUN
ijtc-719	28	34	,	,	PUNCT
ijtc-719	28	35	poor	poor	ADJ
ijtc-719	28	36	provision	provision	NOUN
ijtc-719	28	37	and	and	CCONJ
ijtc-719	28	38	maintenance	maintenance	NOUN
ijtc-719	28	39	of	of	ADP
ijtc-719	28	40	infrastructure	infrastructure	NOUN
ijtc-719	28	41	for	for	ADP
ijtc-719	28	42	years	year	NOUN
ijtc-719	28	43	to	to	PART
ijtc-719	28	44	come	come	VERB
ijtc-719	28	45	.	.	PUNCT
ijtc-719	29	1	(	(	PUNCT
ijtc-719	29	2	kim	kim	PROPN
ijtc-719	29	3	&	&	CCONJ
ijtc-719	29	4	park	park	PROPN
ijtc-719	29	5	,	,	PUNCT
ijtc-719	29	6	2020	2020	NUM
ijtc-719	29	7	;	;	PUNCT
ijtc-719	29	8	okwori	okwori	PROPN
ijtc-719	29	9	&	&	CCONJ
ijtc-719	29	10	sule	sule	PROPN
ijtc-719	29	11	,	,	PUNCT
ijtc-719	29	12	2016	2016	NUM
ijtc-719	29	13	)	)	PUNCT
ijtc-719	29	14	supported	support	VERB
ijtc-719	29	15	this	this	PRON
ijtc-719	29	16	by	by	ADP
ijtc-719	29	17	revealing	reveal	VERB
ijtc-719	29	18	that	that	SCONJ
ijtc-719	29	19	extending	extend	VERB
ijtc-719	29	20	less	less	ADJ
ijtc-719	29	21	in	in	ADP
ijtc-719	29	22	investment	investment	NOUN
ijtc-719	29	23	,	,	PUNCT
ijtc-719	29	24	upward	upward	ADJ
ijtc-719	29	25	rise	rise	NOUN
ijtc-719	29	26	in	in	ADP
ijtc-719	29	27	the	the	DET
ijtc-719	29	28	level	level	NOUN
ijtc-719	29	29	of	of	ADP
ijtc-719	29	30	corruption	corruption	NOUN
ijtc-719	29	31	,	,	PUNCT
ijtc-719	29	32	lack	lack	NOUN
ijtc-719	29	33	of	of	ADP
ijtc-719	29	34	institutional	institutional	ADJ
ijtc-719	29	35	strength	strength	NOUN
ijtc-719	29	36	,	,	PUNCT
ijtc-719	29	37	less	less	ADJ
ijtc-719	29	38	development	development	NOUN
ijtc-719	29	39	in	in	ADP
ijtc-719	29	40	infrastructure	infrastructure	NOUN
ijtc-719	29	41	,	,	PUNCT
ijtc-719	29	42	low	low	ADJ
ijtc-719	29	43	per	per	ADP
ijtc-719	29	44	capita	capita	NOUN
ijtc-719	29	45	income	income	NOUN
ijtc-719	29	46	,	,	PUNCT
ijtc-719	29	47	substandard	substandard	ADJ
ijtc-719	29	48	economic	economic	ADJ
ijtc-719	29	49	activity	activity	NOUN
ijtc-719	29	50	,	,	PUNCT
ijtc-719	29	51	increase	increase	NOUN
ijtc-719	29	52	in	in	ADP
ijtc-719	29	53	debt	debt	NOUN
ijtc-719	29	54	accumulation	accumulation	NOUN
ijtc-719	29	55	,	,	PUNCT
ijtc-719	29	56	is	be	AUX
ijtc-719	29	57	still	still	ADV
ijtc-719	29	58	common	common	ADJ
ijtc-719	29	59	in	in	ADP
ijtc-719	29	60	the	the	DET
ijtc-719	29	61	nation	nation	NOUN
ijtc-719	29	62	.	.	PUNCT
ijtc-719	30	1	(	(	PUNCT
ijtc-719	30	2	mogues	mogue	NOUN
ijtc-719	30	3	&	&	CCONJ
ijtc-719	30	4	olofinbiyi	olofinbiyi	PROPN
ijtc-719	30	5	,	,	PUNCT
ijtc-719	30	6	2020	2020	NUM
ijtc-719	30	7	)	)	PUNCT
ijtc-719	30	8	revealed	reveal	VERB
ijtc-719	30	9	that	that	SCONJ
ijtc-719	30	10	the	the	DET
ijtc-719	30	11	budgetary	budgetary	ADJ
ijtc-719	30	12	operation	operation	NOUN
ijtc-719	30	13	in	in	ADP
ijtc-719	30	14	nigeria	nigeria	PROPN
ijtc-719	30	15	over	over	ADP
ijtc-719	30	16	the	the	DET
ijtc-719	30	17	years	year	NOUN
ijtc-719	30	18	has	have	AUX
ijtc-719	30	19	amounted	amount	VERB
ijtc-719	30	20	to	to	ADP
ijtc-719	30	21	varying	vary	VERB
ijtc-719	30	22	proportion	proportion	NOUN
ijtc-719	30	23	of	of	ADP
ijtc-719	30	24	deficit	deficit	NOUN
ijtc-719	30	25	financing	financing	NOUN
ijtc-719	30	26	and	and	CCONJ
ijtc-719	30	27	this	this	PRON
ijtc-719	30	28	has	have	AUX
ijtc-719	30	29	shown	show	VERB
ijtc-719	30	30	tremendous	tremendous	ADJ
ijtc-719	30	31	effect	effect	NOUN
ijtc-719	30	32	on	on	ADP
ijtc-719	30	33	the	the	DET
ijtc-719	30	34	economy	economy	NOUN
ijtc-719	30	35	.	.	PUNCT
ijtc-719	31	1	cbn	cbn	PROPN
ijtc-719	31	2	(	(	PUNCT
ijtc-719	31	3	2010	2010	NUM
ijtc-719	31	4	)	)	PUNCT
ijtc-719	31	5	shows	show	VERB
ijtc-719	31	6	that	that	SCONJ
ijtc-719	31	7	deficit	deficit	NOUN
ijtc-719	31	8	financing	financing	NOUN
ijtc-719	31	9	remain	remain	VERB
ijtc-719	31	10	high	high	ADJ
ijtc-719	31	11	at	at	ADP
ijtc-719	31	12	n117.2	n117.2	NOUN
ijtc-719	31	13	billion	billion	NUM
ijtc-719	31	14	,	,	PUNCT
ijtc-719	31	15	n47.4	n47.4	NUM
ijtc-719	31	16	billion	billion	NUM
ijtc-719	31	17	and	and	CCONJ
ijtc-719	31	18	n810.0	n810.0	ADP
ijtc-719	31	19	billion	billion	NUM
ijtc-719	31	20	in	in	ADP
ijtc-719	31	21	2007	2007	NUM
ijtc-719	31	22	,	,	PUNCT
ijtc-719	31	23	2008	2008	NUM
ijtc-719	31	24	and	and	CCONJ
ijtc-719	31	25	2009	2009	NUM
ijtc-719	31	26	respectively	respectively	ADV
ijtc-719	31	27	.	.	PUNCT
ijtc-719	32	1	all	all	DET
ijtc-719	32	2	these	these	PRON
ijtc-719	32	3	are	be	AUX
ijtc-719	32	4	expected	expect	VERB
ijtc-719	32	5	to	to	PART
ijtc-719	32	6	spur	spur	VERB
ijtc-719	32	7	nigerian	nigerian	ADJ
ijtc-719	32	8	government	government	NOUN
ijtc-719	32	9	in	in	ADP
ijtc-719	32	10	seeking	seek	VERB
ijtc-719	32	11	alternative	alternative	ADJ
ijtc-719	32	12	ways	way	NOUN
ijtc-719	32	13	of	of	ADP
ijtc-719	32	14	revenue	revenue	NOUN
ijtc-719	32	15	mobilisation	mobilisation	NOUN
ijtc-719	32	16	(	(	PUNCT
ijtc-719	32	17	agboga	agboga	NOUN
ijtc-719	32	18	,	,	PUNCT
ijtc-719	32	19	2021	2021	NUM
ijtc-719	32	20	;	;	PUNCT
ijtc-719	32	21	houeland	houeland	NUM
ijtc-719	32	22	,	,	PUNCT
ijtc-719	32	23	2022	2022	NUM
ijtc-719	32	24	)	)	PUNCT
ijtc-719	32	25	.	.	PUNCT
ijtc-719	33	1	it	it	PRON
ijtc-719	33	2	is	be	AUX
ijtc-719	33	3	imperative	imperative	ADJ
ijtc-719	33	4	to	to	PART
ijtc-719	33	5	have	have	VERB
ijtc-719	33	6	the	the	DET
ijtc-719	33	7	knowledge	knowledge	NOUN
ijtc-719	33	8	of	of	ADP
ijtc-719	33	9	revenue	revenue	NOUN
ijtc-719	33	10	generated	generate	VERB
ijtc-719	33	11	from	from	ADP
ijtc-719	33	12	land	land	NOUN
ijtc-719	33	13	taxes	taxis	NOUN
ijtc-719	33	14	over	over	ADP
ijtc-719	33	15	years	year	NOUN
ijtc-719	33	16	to	to	PART
ijtc-719	33	17	have	have	VERB
ijtc-719	33	18	a	a	DET
ijtc-719	33	19	clear	clear	ADJ
ijtc-719	33	20	picture	picture	NOUN
ijtc-719	33	21	of	of	ADP
ijtc-719	33	22	how	how	SCONJ
ijtc-719	33	23	dependable	dependable	ADJ
ijtc-719	33	24	and	and	CCONJ
ijtc-719	33	25	feasible	feasible	ADJ
ijtc-719	33	26	land	land	NOUN
ijtc-719	33	27	taxes	taxis	NOUN
ijtc-719	33	28	are	be	AUX
ijtc-719	33	29	.	.	PUNCT
ijtc-719	34	1	lagos	lago	NOUN
ijtc-719	34	2	state	state	NOUN
ijtc-719	34	3	for	for	ADP
ijtc-719	34	4	example	example	NOUN
ijtc-719	34	5	had	have	AUX
ijtc-719	34	6	successfully	successfully	ADV
ijtc-719	34	7	introduced	introduce	VERB
ijtc-719	34	8	a	a	DET
ijtc-719	34	9	composite	composite	ADJ
ijtc-719	34	10	land	land	NOUN
ijtc-719	34	11	use	use	NOUN
ijtc-719	34	12	charge	charge	NOUN
ijtc-719	34	13	which	which	PRON
ijtc-719	34	14	is	be	AUX
ijtc-719	34	15	known	know	VERB
ijtc-719	34	16	to	to	PART
ijtc-719	34	17	have	have	AUX
ijtc-719	34	18	been	be	AUX
ijtc-719	34	19	beneficial	beneficial	ADJ
ijtc-719	34	20	to	to	ADP
ijtc-719	34	21	the	the	DET
ijtc-719	34	22	state	state	NOUN
ijtc-719	34	23	.	.	PUNCT
ijtc-719	35	1	(	(	PUNCT
ijtc-719	35	2	grover	grover	NOUN
ijtc-719	35	3	et	et	PROPN
ijtc-719	35	4	al	al	PROPN
ijtc-719	35	5	.	.	PROPN
ijtc-719	35	6	,	,	PUNCT
ijtc-719	35	7	2019	2019	NUM
ijtc-719	35	8	;	;	PUNCT
ijtc-719	35	9	olowu	olowu	NOUN
ijtc-719	35	10	,	,	PUNCT
ijtc-719	35	11	2002	2002	NUM
ijtc-719	35	12	;	;	PUNCT
ijtc-719	35	13	zdrazil	zdrazil	PROPN
ijtc-719	35	14	&	&	CCONJ
ijtc-719	35	15	pernica	pernica	PROPN
ijtc-719	35	16	,	,	PUNCT
ijtc-719	35	17	2021	2021	NUM
ijtc-719	35	18	)	)	PUNCT
ijtc-719	35	19	,	,	PUNCT
ijtc-719	35	20	compared	compare	VERB
ijtc-719	35	21	property	property	NOUN
ijtc-719	35	22	rates	rate	NOUN
ijtc-719	35	23	in	in	ADP
ijtc-719	35	24	cities	city	NOUN
ijtc-719	35	25	like	like	ADP
ijtc-719	35	26	port	port	NOUN
ijtc-719	35	27	-	-	PUNCT
ijtc-719	35	28	harcourt	harcourt	NOUN
ijtc-719	35	29	,	,	PUNCT
ijtc-719	35	30	(	(	PUNCT
ijtc-719	35	31	a	a	DET
ijtc-719	35	32	large	large	ADJ
ijtc-719	35	33	oil	oil	NOUN
ijtc-719	35	34	city	city	NOUN
ijtc-719	35	35	)	)	PUNCT
ijtc-719	35	36	to	to	PART
ijtc-719	35	37	be	be	AUX
ijtc-719	35	38	0.3	0.3	NUM
ijtc-719	35	39	%	%	NOUN
ijtc-719	35	40	to	to	ADP
ijtc-719	35	41	ikeja	ikeja	PROPN
ijtc-719	35	42	,	,	PUNCT
ijtc-719	35	43	lagos	lago	NOUN
ijtc-719	35	44	to	to	PART
ijtc-719	35	45	be	be	AUX
ijtc-719	35	46	44	44	NUM
ijtc-719	35	47	%	%	NOUN
ijtc-719	35	48	in	in	ADP
ijtc-719	35	49	1989	1989	NUM
ijtc-719	35	50	,	,	PUNCT
ijtc-719	35	51	this	this	PRON
ijtc-719	35	52	which	which	PRON
ijtc-719	35	53	has	have	AUX
ijtc-719	35	54	contributed	contribute	VERB
ijtc-719	35	55	to	to	ADP
ijtc-719	35	56	58.3	58.3	NUM
ijtc-719	35	57	%	%	NOUN
ijtc-719	35	58	of	of	ADP
ijtc-719	35	59	the	the	DET
ijtc-719	35	60	city	city	NOUN
ijtc-719	35	61	’s	’s	PART
ijtc-719	35	62	revenue	revenue	NOUN
ijtc-719	35	63	in	in	ADP
ijtc-719	35	64	1994	1994	NUM
ijtc-719	35	65	.	.	PUNCT
ijtc-719	36	1	this	this	PRON
ijtc-719	36	2	was	be	AUX
ijtc-719	36	3	due	due	ADJ
ijtc-719	36	4	to	to	ADP
ijtc-719	36	5	the	the	DET
ijtc-719	36	6	fact	fact	NOUN
ijtc-719	36	7	that	that	SCONJ
ijtc-719	36	8	ikeja	ikeja	NOUN
ijtc-719	36	9	is	be	AUX
ijtc-719	36	10	a	a	DET
ijtc-719	36	11	city	city	NOUN
ijtc-719	36	12	in	in	ADP
ijtc-719	36	13	lagos	lagos	NOUN
ijtc-719	36	14	state	state	NOUN
ijtc-719	36	15	with	with	ADP
ijtc-719	36	16	strong	strong	ADJ
ijtc-719	36	17	property	property	NOUN
ijtc-719	36	18	tax	tax	NOUN
ijtc-719	36	19	policy	policy	NOUN
ijtc-719	36	20	which	which	PRON
ijtc-719	36	21	has	have	AUX
ijtc-719	36	22	been	be	AUX
ijtc-719	36	23	used	use	VERB
ijtc-719	36	24	to	to	PART
ijtc-719	36	25	boost	boost	VERB
ijtc-719	36	26	the	the	DET
ijtc-719	36	27	overall	overall	ADJ
ijtc-719	36	28	municipal	municipal	ADJ
ijtc-719	36	29	finances	finance	NOUN
ijtc-719	36	30	.	.	PUNCT
ijtc-719	37	1	it	it	PRON
ijtc-719	37	2	is	be	AUX
ijtc-719	37	3	obvious	obvious	ADJ
ijtc-719	37	4	that	that	SCONJ
ijtc-719	37	5	there	there	PRON
ijtc-719	37	6	is	be	VERB
ijtc-719	37	7	a	a	DET
ijtc-719	37	8	growth	growth	NOUN
ijtc-719	37	9	in	in	ADP
ijtc-719	37	10	trend	trend	NOUN
ijtc-719	37	11	in	in	ADP
ijtc-719	37	12	property	property	NOUN
ijtc-719	37	13	taxes	taxis	NOUN
ijtc-719	37	14	in	in	ADP
ijtc-719	37	15	lagos	lago	NOUN
ijtc-719	37	16	city	city	NOUN
ijtc-719	37	17	.	.	PUNCT
ijtc-719	38	1	this	this	DET
ijtc-719	38	2	study	study	NOUN
ijtc-719	38	3	will	will	AUX
ijtc-719	38	4	uncover	uncover	VERB
ijtc-719	38	5	the	the	DET
ijtc-719	38	6	strategy	strategy	NOUN
ijtc-719	38	7	that	that	PRON
ijtc-719	38	8	can	can	AUX
ijtc-719	38	9	be	be	AUX
ijtc-719	38	10	put	put	VERB
ijtc-719	38	11	in	in	ADP
ijtc-719	38	12	place	place	NOUN
ijtc-719	38	13	to	to	PART
ijtc-719	38	14	boost	boost	VERB
ijtc-719	38	15	revenue	revenue	NOUN
ijtc-719	38	16	mobilisation	mobilisation	NOUN
ijtc-719	38	17	in	in	ADP
ijtc-719	38	18	the	the	DET
ijtc-719	38	19	study	study	NOUN
ijtc-719	38	20	area	area	NOUN
ijtc-719	38	21	and	and	CCONJ
ijtc-719	38	22	this	this	PRON
ijtc-719	38	23	can	can	AUX
ijtc-719	38	24	be	be	AUX
ijtc-719	38	25	adopted	adopt	VERB
ijtc-719	38	26	in	in	ADP
ijtc-719	38	27	other	other	ADJ
ijtc-719	38	28	parts	part	NOUN
ijtc-719	38	29	of	of	ADP
ijtc-719	38	30	the	the	DET
ijtc-719	38	31	country	country	NOUN
ijtc-719	38	32	.	.	PUNCT
ijtc-719	39	1	the	the	DET
ijtc-719	39	2	reasons	reason	NOUN
ijtc-719	39	3	for	for	ADP
ijtc-719	39	4	the	the	DET
ijtc-719	39	5	pattern	pattern	NOUN
ijtc-719	39	6	of	of	ADP
ijtc-719	39	7	performance	performance	NOUN
ijtc-719	39	8	between	between	ADP
ijtc-719	39	9	land	land	NOUN
ijtc-719	39	10	tax	tax	NOUN
ijtc-719	39	11	and	and	CCONJ
ijtc-719	39	12	total	total	ADJ
ijtc-719	39	13	revenue	revenue	NOUN
ijtc-719	39	14	generated	generate	VERB
ijtc-719	39	15	shall	shall	AUX
ijtc-719	39	16	be	be	AUX
ijtc-719	39	17	investigated	investigate	VERB
ijtc-719	39	18	and	and	CCONJ
ijtc-719	39	19	having	having	AUX
ijtc-719	39	20	gone	go	VERB
ijtc-719	39	21	through	through	ADP
ijtc-719	39	22	different	different	ADJ
ijtc-719	39	23	literatures	literature	NOUN
ijtc-719	39	24	,	,	PUNCT
ijtc-719	39	25	a	a	DET
ijtc-719	39	26	generally	generally	ADV
ijtc-719	39	27	practicable	practicable	ADJ
ijtc-719	39	28	framework	framework	NOUN
ijtc-719	39	29	for	for	ADP
ijtc-719	39	30	revenue	revenue	NOUN
ijtc-719	39	31	mobilisation	mobilisation	NOUN
ijtc-719	39	32	through	through	ADP
ijtc-719	39	33	land	land	NOUN
ijtc-719	39	34	taxes	taxis	NOUN
ijtc-719	39	35	is	be	AUX
ijtc-719	39	36	not	not	PART
ijtc-719	39	37	available	available	ADJ
ijtc-719	39	38	,	,	PUNCT
ijtc-719	39	39	so	so	CCONJ
ijtc-719	39	40	it	it	PRON
ijtc-719	39	41	is	be	AUX
ijtc-719	39	42	perceived	perceive	VERB
ijtc-719	39	43	that	that	SCONJ
ijtc-719	39	44	a	a	DET
ijtc-719	39	45	frame	frame	NOUN
ijtc-719	39	46	work	work	NOUN
ijtc-719	39	47	would	would	AUX
ijtc-719	39	48	be	be	AUX
ijtc-719	39	49	necessary	necessary	ADJ
ijtc-719	39	50	in	in	ADP
ijtc-719	39	51	this	this	DET
ijtc-719	39	52	study	study	NOUN
ijtc-719	39	53	on	on	ADP
ijtc-719	39	54	how	how	SCONJ
ijtc-719	39	55	revenue	revenue	NOUN
ijtc-719	39	56	can	can	AUX
ijtc-719	39	57	be	be	AUX
ijtc-719	39	58	boosted	boost	VERB
ijtc-719	39	59	through	through	ADP
ijtc-719	39	60	the	the	DET
ijtc-719	39	61	effectiveness	effectiveness	NOUN
ijtc-719	39	62	of	of	ADP
ijtc-719	39	63	land	land	NOUN
ijtc-719	39	64	taxation	taxation	NOUN
ijtc-719	39	65	.	.	PUNCT
ijtc-719	40	1	in	in	ADP
ijtc-719	40	2	view	view	NOUN
ijtc-719	40	3	of	of	ADP
ijtc-719	40	4	this	this	PRON
ijtc-719	40	5	,	,	PUNCT
ijtc-719	40	6	government	government	NOUN
ijtc-719	40	7	would	would	AUX
ijtc-719	40	8	be	be	AUX
ijtc-719	40	9	able	able	ADJ
ijtc-719	40	10	to	to	PART
ijtc-719	40	11	set	set	VERB
ijtc-719	40	12	in	in	ADP
ijtc-719	40	13	all	all	DET
ijtc-719	40	14	machineries	machinery	NOUN
ijtc-719	40	15	to	to	PART
ijtc-719	40	16	sustain	sustain	VERB
ijtc-719	40	17	the	the	DET
ijtc-719	40	18	growth	growth	NOUN
ijtc-719	40	19	of	of	ADP
ijtc-719	40	20	property	property	NOUN
ijtc-719	40	21	tax	tax	NOUN
ijtc-719	40	22	.	.	PUNCT
ijtc-719	41	1	the	the	DET
ijtc-719	41	2	study	study	NOUN
ijtc-719	41	3	will	will	AUX
ijtc-719	41	4	reveal	reveal	VERB
ijtc-719	41	5	why	why	SCONJ
ijtc-719	41	6	land	land	NOUN
ijtc-719	41	7	taxes	taxis	NOUN
ijtc-719	41	8	should	should	AUX
ijtc-719	41	9	be	be	AUX
ijtc-719	41	10	given	give	VERB
ijtc-719	41	11	a	a	DET
ijtc-719	41	12	good	good	ADJ
ijtc-719	41	13	attention	attention	NOUN
ijtc-719	41	14	in	in	ADP
ijtc-719	41	15	the	the	DET
ijtc-719	41	16	governing	governing	NOUN
ijtc-719	41	17	of	of	ADP
ijtc-719	41	18	any	any	DET
ijtc-719	41	19	developing	develop	VERB
ijtc-719	41	20	countries	country	NOUN
ijtc-719	41	21	,	,	PUNCT
ijtc-719	41	22	mostly	mostly	ADV
ijtc-719	41	23	nigeria	nigeria	PROPN
ijtc-719	41	24	and	and	CCONJ
ijtc-719	41	25	develop	develop	VERB
ijtc-719	41	26	a	a	DET
ijtc-719	41	27	framework	framework	NOUN
ijtc-719	41	28	that	that	PRON
ijtc-719	41	29	can	can	AUX
ijtc-719	41	30	be	be	AUX
ijtc-719	41	31	developed	develop	VERB
ijtc-719	41	32	to	to	PART
ijtc-719	41	33	promote	promote	VERB
ijtc-719	41	34	the	the	DET
ijtc-719	41	35	optimal	optimal	ADJ
ijtc-719	41	36	generation	generation	NOUN
ijtc-719	41	37	of	of	ADP
ijtc-719	41	38	revenue	revenue	NOUN
ijtc-719	41	39	from	from	ADP
ijtc-719	41	40	land	land	NOUN
ijtc-719	41	41	taxes	taxis	NOUN
ijtc-719	41	42	in	in	ADP
ijtc-719	41	43	the	the	DET
ijtc-719	41	44	study	study	NOUN
ijtc-719	41	45	area	area	NOUN
ijtc-719	41	46	(	(	PUNCT
ijtc-719	41	47	ocheni	ocheni	PROPN
ijtc-719	41	48	et	et	PROPN
ijtc-719	41	49	al	al	PROPN
ijtc-719	41	50	.	.	PROPN
ijtc-719	41	51	,	,	PUNCT
ijtc-719	41	52	2013	2013	NUM
ijtc-719	41	53	)	)	PUNCT
ijtc-719	41	54	.	.	PUNCT
ijtc-719	42	1	literature	literature	PROPN
ijtc-719	42	2	review	review	PROPN
ijtc-719	42	3	(	(	PUNCT
ijtc-719	42	4	kete	kete	PROPN
ijtc-719	42	5	,	,	PUNCT
ijtc-719	42	6	2018	2018	NUM
ijtc-719	42	7	)	)	PUNCT
ijtc-719	42	8	discussed	discuss	VERB
ijtc-719	42	9	that	that	SCONJ
ijtc-719	42	10	taxation	taxation	NOUN
ijtc-719	42	11	in	in	ADP
ijtc-719	42	12	any	any	DET
ijtc-719	42	13	nation	nation	NOUN
ijtc-719	42	14	serves	serve	VERB
ijtc-719	42	15	as	as	ADP
ijtc-719	42	16	the	the	DET
ijtc-719	42	17	most	most	ADV
ijtc-719	42	18	substantial	substantial	ADJ
ijtc-719	42	19	part	part	NOUN
ijtc-719	42	20	of	of	ADP
ijtc-719	42	21	any	any	DET
ijtc-719	42	22	political	political	ADJ
ijtc-719	42	23	and	and	CCONJ
ijtc-719	42	24	economic	economic	ADJ
ijtc-719	42	25	system	system	NOUN
ijtc-719	42	26	of	of	ADP
ijtc-719	42	27	a	a	DET
ijtc-719	42	28	country	country	NOUN
ijtc-719	42	29	.	.	PUNCT
ijtc-719	43	1	for	for	ADP
ijtc-719	43	2	any	any	DET
ijtc-719	43	3	tax	tax	NOUN
ijtc-719	43	4	system	system	NOUN
ijtc-719	43	5	to	to	PART
ijtc-719	43	6	work	work	VERB
ijtc-719	43	7	well	well	ADV
ijtc-719	43	8	,	,	PUNCT
ijtc-719	43	9	it	it	PRON
ijtc-719	43	10	has	have	VERB
ijtc-719	43	11	to	to	PART
ijtc-719	43	12	be	be	AUX
ijtc-719	43	13	administered	administer	VERB
ijtc-719	43	14	appropriately	appropriately	ADV
ijtc-719	43	15	.	.	PUNCT
ijtc-719	44	1	the	the	DET
ijtc-719	44	2	administration	administration	NOUN
ijtc-719	44	3	of	of	ADP
ijtc-719	44	4	tax	tax	NOUN
ijtc-719	44	5	entails	entail	VERB
ijtc-719	44	6	quality	quality	NOUN
ijtc-719	44	7	service	service	NOUN
ijtc-719	44	8	delivery	delivery	NOUN
ijtc-719	44	9	,	,	PUNCT
ijtc-719	44	10	implementation	implementation	NOUN
ijtc-719	44	11	of	of	ADP
ijtc-719	44	12	tax	tax	NOUN
ijtc-719	44	13	laws	law	NOUN
ijtc-719	44	14	and	and	CCONJ
ijtc-719	44	15	policy	policy	NOUN
ijtc-719	44	16	,	,	PUNCT
ijtc-719	44	17	fairness	fairness	NOUN
ijtc-719	44	18	and	and	CCONJ
ijtc-719	44	19	equity	equity	NOUN
ijtc-719	44	20	and	and	CCONJ
ijtc-719	44	21	tax	tax	NOUN
ijtc-719	44	22	compliance	compliance	NOUN
ijtc-719	44	23	.	.	PUNCT
ijtc-719	45	1	if	if	SCONJ
ijtc-719	45	2	any	any	PRON
ijtc-719	45	3	of	of	ADP
ijtc-719	45	4	these	these	DET
ijtc-719	45	5	characteristics	characteristic	NOUN
ijtc-719	45	6	is	be	AUX
ijtc-719	45	7	not	not	PART
ijtc-719	45	8	in	in	ADP
ijtc-719	45	9	place	place	NOUN
ijtc-719	45	10	,	,	PUNCT
ijtc-719	45	11	then	then	ADV
ijtc-719	45	12	tax	tax	NOUN
ijtc-719	45	13	is	be	AUX
ijtc-719	45	14	not	not	PART
ijtc-719	45	15	well	well	ADV
ijtc-719	45	16	administered	administer	VERB
ijtc-719	45	17	or	or	CCONJ
ijtc-719	45	18	managed	manage	VERB
ijtc-719	45	19	.	.	PUNCT
ijtc-719	46	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	46	2	a	a	DET
ijtc-719	46	3	framework	framework	NOUN
ijtc-719	46	4	for	for	ADP
ijtc-719	46	5	boosting	boost	VERB
ijtc-719	46	6	revenue	revenue	NOUN
ijtc-719	46	7	generation	generation	NOUN
ijtc-719	46	8	from	from	ADP
ijtc-719	46	9	land	land	NOUN
ijtc-719	46	10	taxes	taxis	NOUN
ijtc-719	46	11	in	in	ADP
ijtc-719	46	12	ogun	ogun	PROPN
ijtc-719	46	13	state	state	PROPN
ijtc-719	46	14	,	,	PUNCT
ijtc-719	46	15	nigeria	nigeria	PROPN
ijtc-719	46	16	orekan	orekan	VERB
ijtc-719	46	17	360	360	NUM
ijtc-719	46	18	|	|	ADV
ijtc-719	46	19	ilomata	ilomata	ADJ
ijtc-719	46	20	international	international	ADJ
ijtc-719	46	21	journal	journal	NOUN
ijtc-719	46	22	of	of	ADP
ijtc-719	46	23	tax	tax	PROPN
ijtc-719	46	24	&	&	CCONJ
ijtc-719	46	25	accounting	account	VERB
ijtc-719	46	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	46	27	a	a	DET
ijtc-719	46	28	good	good	ADJ
ijtc-719	46	29	quality	quality	NOUN
ijtc-719	46	30	tax	tax	NOUN
ijtc-719	46	31	service	service	NOUN
ijtc-719	46	32	delivery	delivery	NOUN
ijtc-719	46	33	system	system	NOUN
ijtc-719	46	34	ensures	ensure	VERB
ijtc-719	46	35	that	that	SCONJ
ijtc-719	46	36	tax	tax	NOUN
ijtc-719	46	37	payers	payer	NOUN
ijtc-719	46	38	are	be	AUX
ijtc-719	46	39	exposed	expose	VERB
ijtc-719	46	40	to	to	ADP
ijtc-719	46	41	purpose	purpose	NOUN
ijtc-719	46	42	of	of	ADP
ijtc-719	46	43	taxation	taxation	NOUN
ijtc-719	46	44	and	and	CCONJ
ijtc-719	46	45	the	the	DET
ijtc-719	46	46	need	need	NOUN
ijtc-719	46	47	to	to	PART
ijtc-719	46	48	accept	accept	VERB
ijtc-719	46	49	it	it	PRON
ijtc-719	46	50	and	and	CCONJ
ijtc-719	46	51	comply	comply	VERB
ijtc-719	46	52	with	with	ADP
ijtc-719	46	53	its	its	PRON
ijtc-719	46	54	laws	law	NOUN
ijtc-719	46	55	.	.	PUNCT
ijtc-719	47	1	widayet	widayet	ADV
ijtc-719	47	2	and	and	CCONJ
ijtc-719	47	3	nurlis	nurli	NOUN
ijtc-719	47	4	(	(	PUNCT
ijtc-719	47	5	2013	2013	NUM
ijtc-719	47	6	)	)	PUNCT
ijtc-719	47	7	opined	opine	VERB
ijtc-719	47	8	that	that	SCONJ
ijtc-719	47	9	the	the	DET
ijtc-719	47	10	encouragement	encouragement	NOUN
ijtc-719	47	11	of	of	ADP
ijtc-719	47	12	taxpayers	taxpayer	NOUN
ijtc-719	47	13	is	be	AUX
ijtc-719	47	14	necessary	necessary	ADJ
ijtc-719	47	15	so	so	SCONJ
ijtc-719	47	16	as	as	SCONJ
ijtc-719	47	17	to	to	PART
ijtc-719	47	18	make	make	VERB
ijtc-719	47	19	them	they	PRON
ijtc-719	47	20	easily	easily	ADV
ijtc-719	47	21	accept	accept	VERB
ijtc-719	47	22	tax	tax	NOUN
ijtc-719	47	23	as	as	ADP
ijtc-719	47	24	a	a	DET
ijtc-719	47	25	participation	participation	NOUN
ijtc-719	47	26	of	of	ADP
ijtc-719	47	27	all	all	DET
ijtc-719	47	28	taxable	taxable	ADJ
ijtc-719	47	29	adults	adult	NOUN
ijtc-719	47	30	to	to	PART
ijtc-719	47	31	support	support	VERB
ijtc-719	47	32	government	government	NOUN
ijtc-719	47	33	in	in	ADP
ijtc-719	47	34	the	the	DET
ijtc-719	47	35	financing	financing	NOUN
ijtc-719	47	36	the	the	DET
ijtc-719	47	37	nation	nation	NOUN
ijtc-719	47	38	.	.	PUNCT
ijtc-719	48	1	the	the	DET
ijtc-719	48	2	delay	delay	NOUN
ijtc-719	48	3	in	in	ADP
ijtc-719	48	4	the	the	DET
ijtc-719	48	5	payment	payment	NOUN
ijtc-719	48	6	of	of	ADP
ijtc-719	48	7	tax	tax	NOUN
ijtc-719	48	8	should	should	AUX
ijtc-719	48	9	be	be	AUX
ijtc-719	48	10	seen	see	VERB
ijtc-719	48	11	as	as	ADP
ijtc-719	48	12	a	a	DET
ijtc-719	48	13	detriment	detriment	NOUN
ijtc-719	48	14	to	to	ADP
ijtc-719	48	15	the	the	DET
ijtc-719	48	16	quick	quick	ADJ
ijtc-719	48	17	response	response	NOUN
ijtc-719	48	18	of	of	ADP
ijtc-719	48	19	government	government	NOUN
ijtc-719	48	20	in	in	ADP
ijtc-719	48	21	supplying	supply	VERB
ijtc-719	48	22	infrastructure	infrastructure	NOUN
ijtc-719	48	23	to	to	ADP
ijtc-719	48	24	the	the	DET
ijtc-719	48	25	state	state	NOUN
ijtc-719	48	26	.	.	PUNCT
ijtc-719	49	1	asian	asian	PROPN
ijtc-719	49	2	development	development	PROPN
ijtc-719	49	3	bank	bank	PROPN
ijtc-719	49	4	report	report	NOUN
ijtc-719	49	5	(	(	PUNCT
ijtc-719	49	6	2016	2016	NUM
ijtc-719	49	7	)	)	PUNCT
ijtc-719	49	8	,	,	PUNCT
ijtc-719	49	9	revealed	reveal	VERB
ijtc-719	49	10	that	that	SCONJ
ijtc-719	49	11	the	the	DET
ijtc-719	49	12	administration	administration	NOUN
ijtc-719	49	13	of	of	ADP
ijtc-719	49	14	tax	tax	NOUN
ijtc-719	49	15	system	system	NOUN
ijtc-719	49	16	in	in	ADP
ijtc-719	49	17	any	any	DET
ijtc-719	49	18	nation	nation	NOUN
ijtc-719	49	19	determine	determine	VERB
ijtc-719	49	20	the	the	DET
ijtc-719	49	21	extent	extent	NOUN
ijtc-719	49	22	of	of	ADP
ijtc-719	49	23	yield	yield	NOUN
ijtc-719	49	24	,	,	PUNCT
ijtc-719	49	25	its	its	PRON
ijtc-719	49	26	incidence	incidence	NOUN
ijtc-719	49	27	and	and	CCONJ
ijtc-719	49	28	efficiency	efficiency	NOUN
ijtc-719	49	29	.	.	PUNCT
ijtc-719	50	1	a	a	DET
ijtc-719	50	2	good	good	ADJ
ijtc-719	50	3	tax	tax	NOUN
ijtc-719	50	4	administration	administration	NOUN
ijtc-719	50	5	system	system	NOUN
ijtc-719	50	6	is	be	AUX
ijtc-719	50	7	expected	expect	VERB
ijtc-719	50	8	to	to	PART
ijtc-719	50	9	tax	tax	VERB
ijtc-719	50	10	and	and	CCONJ
ijtc-719	50	11	collect	collect	VERB
ijtc-719	50	12	revenue	revenue	NOUN
ijtc-719	50	13	from	from	ADP
ijtc-719	50	14	wage	wage	NOUN
ijtc-719	50	15	collectors	collector	NOUN
ijtc-719	50	16	,	,	PUNCT
ijtc-719	50	17	business	business	NOUN
ijtc-719	50	18	enterprise	enterprise	NOUN
ijtc-719	50	19	and	and	CCONJ
ijtc-719	50	20	professionals	professional	NOUN
ijtc-719	50	21	.	.	PUNCT
ijtc-719	51	1	asian	asian	PROPN
ijtc-719	51	2	development	development	PROPN
ijtc-719	51	3	bank	bank	PROPN
ijtc-719	51	4	further	far	ADV
ijtc-719	51	5	revealed	reveal	VERB
ijtc-719	51	6	that	that	SCONJ
ijtc-719	51	7	tax	tax	NOUN
ijtc-719	51	8	system	system	NOUN
ijtc-719	51	9	usually	usually	ADV
ijtc-719	51	10	are	be	AUX
ijtc-719	51	11	not	not	PART
ijtc-719	51	12	planned	plan	VERB
ijtc-719	51	13	properly	properly	ADV
ijtc-719	51	14	with	with	ADP
ijtc-719	51	15	the	the	DET
ijtc-719	51	16	business	business	NOUN
ijtc-719	51	17	community	community	NOUN
ijtc-719	51	18	,	,	PUNCT
ijtc-719	51	19	most	most	ADJ
ijtc-719	51	20	business	business	NOUN
ijtc-719	51	21	owners	owner	NOUN
ijtc-719	51	22	complain	complain	VERB
ijtc-719	51	23	about	about	ADP
ijtc-719	51	24	the	the	DET
ijtc-719	51	25	tax	tax	NOUN
ijtc-719	51	26	assessment	assessment	NOUN
ijtc-719	51	27	method	method	NOUN
ijtc-719	51	28	which	which	PRON
ijtc-719	51	29	often	often	ADV
ijtc-719	51	30	is	be	AUX
ijtc-719	51	31	based	base	VERB
ijtc-719	51	32	on	on	ADP
ijtc-719	51	33	subjective	subjective	ADJ
ijtc-719	51	34	method	method	NOUN
ijtc-719	51	35	and	and	CCONJ
ijtc-719	51	36	resulted	result	VERB
ijtc-719	51	37	to	to	ADP
ijtc-719	51	38	them	they	PRON
ijtc-719	51	39	paying	pay	VERB
ijtc-719	51	40	more	more	ADJ
ijtc-719	51	41	tax	tax	NOUN
ijtc-719	51	42	unlike	unlike	ADP
ijtc-719	51	43	the	the	DET
ijtc-719	51	44	public	public	ADJ
ijtc-719	51	45	servants	servant	NOUN
ijtc-719	51	46	.	.	PUNCT
ijtc-719	52	1	when	when	SCONJ
ijtc-719	52	2	taxpayers	taxpayer	NOUN
ijtc-719	52	3	are	be	AUX
ijtc-719	52	4	given	give	VERB
ijtc-719	52	5	proper	proper	ADJ
ijtc-719	52	6	knowledge	knowledge	NOUN
ijtc-719	52	7	about	about	ADP
ijtc-719	52	8	taxation	taxation	NOUN
ijtc-719	52	9	,	,	PUNCT
ijtc-719	52	10	which	which	PRON
ijtc-719	52	11	will	will	AUX
ijtc-719	52	12	make	make	VERB
ijtc-719	52	13	them	they	PRON
ijtc-719	52	14	to	to	PART
ijtc-719	52	15	understand	understand	VERB
ijtc-719	52	16	the	the	DET
ijtc-719	52	17	basic	basic	ADJ
ijtc-719	52	18	concept	concept	NOUN
ijtc-719	52	19	of	of	ADP
ijtc-719	52	20	taxation	taxation	NOUN
ijtc-719	52	21	,	,	PUNCT
ijtc-719	52	22	it	it	PRON
ijtc-719	52	23	is	be	AUX
ijtc-719	52	24	likely	likely	ADJ
ijtc-719	52	25	that	that	SCONJ
ijtc-719	52	26	people	people	NOUN
ijtc-719	52	27	will	will	AUX
ijtc-719	52	28	embrace	embrace	VERB
ijtc-719	52	29	it	it	PRON
ijtc-719	52	30	and	and	CCONJ
ijtc-719	52	31	pay	pay	VERB
ijtc-719	52	32	tax	tax	NOUN
ijtc-719	52	33	.	.	PUNCT
ijtc-719	53	1	(	(	PUNCT
ijtc-719	53	2	jones	jones	PROPN
ijtc-719	53	3	&	&	CCONJ
ijtc-719	53	4	rhoadescatanach	rhoadescatanach	PROPN
ijtc-719	53	5	,	,	PUNCT
ijtc-719	53	6	2010	2010	NUM
ijtc-719	53	7	;	;	PUNCT
ijtc-719	53	8	overton	overton	PROPN
ijtc-719	53	9	&	&	CCONJ
ijtc-719	53	10	nukpezah	nukpezah	PROPN
ijtc-719	53	11	,	,	PUNCT
ijtc-719	53	12	2020	2020	NUM
ijtc-719	53	13	)	)	PUNCT
ijtc-719	53	14	,	,	PUNCT
ijtc-719	53	15	buttressed	buttress	VERB
ijtc-719	53	16	this	this	PRON
ijtc-719	53	17	by	by	ADP
ijtc-719	53	18	stating	state	VERB
ijtc-719	53	19	that	that	SCONJ
ijtc-719	53	20	the	the	DET
ijtc-719	53	21	tax	tax	NOUN
ijtc-719	53	22	payers	payer	NOUN
ijtc-719	53	23	are	be	AUX
ijtc-719	53	24	only	only	ADV
ijtc-719	53	25	willing	willing	ADJ
ijtc-719	53	26	to	to	PART
ijtc-719	53	27	pay	pay	VERB
ijtc-719	53	28	tax	tax	NOUN
ijtc-719	53	29	only	only	ADV
ijtc-719	53	30	if	if	SCONJ
ijtc-719	53	31	the	the	DET
ijtc-719	53	32	intricacies	intricacy	NOUN
ijtc-719	53	33	of	of	ADP
ijtc-719	53	34	taxation	taxation	NOUN
ijtc-719	53	35	is	be	AUX
ijtc-719	53	36	well	well	ADV
ijtc-719	53	37	understood	understand	VERB
ijtc-719	53	38	and	and	CCONJ
ijtc-719	53	39	accepted	accept	VERB
ijtc-719	53	40	by	by	ADP
ijtc-719	53	41	them	they	PRON
ijtc-719	53	42	.	.	PUNCT
ijtc-719	54	1	he	he	PRON
ijtc-719	54	2	referred	refer	VERB
ijtc-719	54	3	to	to	ADP
ijtc-719	54	4	japan	japan	PROPN
ijtc-719	54	5	as	as	ADP
ijtc-719	54	6	having	have	VERB
ijtc-719	54	7	a	a	DET
ijtc-719	54	8	high	high	ADJ
ijtc-719	54	9	level	level	NOUN
ijtc-719	54	10	of	of	ADP
ijtc-719	54	11	tax	tax	NOUN
ijtc-719	54	12	compliance	compliance	NOUN
ijtc-719	54	13	and	and	CCONJ
ijtc-719	54	14	the	the	DET
ijtc-719	54	15	reason	reason	NOUN
ijtc-719	54	16	for	for	ADP
ijtc-719	54	17	this	this	PRON
ijtc-719	54	18	is	be	AUX
ijtc-719	54	19	the	the	DET
ijtc-719	54	20	efforts	effort	NOUN
ijtc-719	54	21	being	be	AUX
ijtc-719	54	22	made	make	VERB
ijtc-719	54	23	by	by	ADP
ijtc-719	54	24	their	their	PRON
ijtc-719	54	25	government	government	NOUN
ijtc-719	54	26	.	.	PUNCT
ijtc-719	55	1	to	to	PART
ijtc-719	55	2	further	far	ADV
ijtc-719	55	3	buttress	buttress	VERB
ijtc-719	55	4	this	this	PRON
ijtc-719	55	5	,	,	PUNCT
ijtc-719	55	6	ogbonna	ogbonna	NOUN
ijtc-719	55	7	and	and	CCONJ
ijtc-719	55	8	appah	appah	NOUN
ijtc-719	55	9	(	(	PUNCT
ijtc-719	55	10	2012	2012	NUM
ijtc-719	55	11	)	)	PUNCT
ijtc-719	55	12	opined	opine	VERB
ijtc-719	55	13	that	that	SCONJ
ijtc-719	55	14	tax	tax	NOUN
ijtc-719	55	15	is	be	AUX
ijtc-719	55	16	a	a	DET
ijtc-719	55	17	major	major	ADJ
ijtc-719	55	18	source	source	NOUN
ijtc-719	55	19	of	of	ADP
ijtc-719	55	20	government	government	NOUN
ijtc-719	55	21	revenue	revenue	NOUN
ijtc-719	55	22	all	all	ADV
ijtc-719	55	23	over	over	ADP
ijtc-719	55	24	the	the	DET
ijtc-719	55	25	world	world	NOUN
ijtc-719	55	26	.	.	PUNCT
ijtc-719	56	1	in	in	ADP
ijtc-719	56	2	this	this	DET
ijtc-719	56	3	case	case	NOUN
ijtc-719	56	4	,	,	PUNCT
ijtc-719	56	5	nigeria	nigeria	PROPN
ijtc-719	56	6	is	be	AUX
ijtc-719	56	7	not	not	PART
ijtc-719	56	8	exempted	exempt	VERB
ijtc-719	56	9	from	from	ADP
ijtc-719	56	10	this	this	DET
ijtc-719	56	11	fact	fact	NOUN
ijtc-719	56	12	despite	despite	SCONJ
ijtc-719	56	13	the	the	DET
ijtc-719	56	14	fact	fact	NOUN
ijtc-719	56	15	that	that	SCONJ
ijtc-719	56	16	nigerian	nigerian	ADJ
ijtc-719	56	17	government	government	NOUN
ijtc-719	56	18	has	have	AUX
ijtc-719	56	19	placed	place	VERB
ijtc-719	56	20	higher	high	ADJ
ijtc-719	56	21	priority	priority	NOUN
ijtc-719	56	22	on	on	ADP
ijtc-719	56	23	oil	oil	NOUN
ijtc-719	56	24	as	as	ADP
ijtc-719	56	25	major	major	ADJ
ijtc-719	56	26	revenue	revenue	NOUN
ijtc-719	56	27	.	.	PUNCT
ijtc-719	57	1	apart	apart	ADV
ijtc-719	57	2	from	from	ADP
ijtc-719	57	3	taxation	taxation	NOUN
ijtc-719	57	4	as	as	ADP
ijtc-719	57	5	a	a	DET
ijtc-719	57	6	source	source	NOUN
ijtc-719	57	7	of	of	ADP
ijtc-719	57	8	revenue	revenue	NOUN
ijtc-719	57	9	mobilisation	mobilisation	NOUN
ijtc-719	57	10	,	,	PUNCT
ijtc-719	57	11	it	it	PRON
ijtc-719	57	12	has	have	AUX
ijtc-719	57	13	also	also	ADV
ijtc-719	57	14	played	play	VERB
ijtc-719	57	15	significant	significant	ADJ
ijtc-719	57	16	role	role	NOUN
ijtc-719	57	17	in	in	ADP
ijtc-719	57	18	a	a	DET
ijtc-719	57	19	nation	nation	NOUN
ijtc-719	57	20	’s	’s	PART
ijtc-719	57	21	economic	economic	ADJ
ijtc-719	57	22	growth	growth	NOUN
ijtc-719	57	23	and	and	CCONJ
ijtc-719	57	24	development	development	NOUN
ijtc-719	57	25	by	by	ADP
ijtc-719	57	26	serving	serve	VERB
ijtc-719	57	27	as	as	ADP
ijtc-719	57	28	an	an	DET
ijtc-719	57	29	instrument	instrument	NOUN
ijtc-719	57	30	for	for	ADP
ijtc-719	57	31	fiscal	fiscal	ADJ
ijtc-719	57	32	policy	policy	NOUN
ijtc-719	57	33	.	.	PUNCT
ijtc-719	58	1	the	the	DET
ijtc-719	58	2	capitalisation	capitalisation	PROPN
ijtc-719	58	3	theory	theory	NOUN
ijtc-719	58	4	of	of	ADP
ijtc-719	58	5	taxation	taxation	NOUN
ijtc-719	58	6	is	be	AUX
ijtc-719	58	7	based	base	VERB
ijtc-719	58	8	on	on	ADP
ijtc-719	58	9	the	the	DET
ijtc-719	58	10	assumption	assumption	NOUN
ijtc-719	58	11	that	that	SCONJ
ijtc-719	58	12	whenever	whenever	SCONJ
ijtc-719	58	13	a	a	DET
ijtc-719	58	14	tax	tax	NOUN
ijtc-719	58	15	is	be	AUX
ijtc-719	58	16	imposed	impose	VERB
ijtc-719	58	17	on	on	ADP
ijtc-719	58	18	land	land	NOUN
ijtc-719	58	19	as	as	ADP
ijtc-719	58	20	an	an	DET
ijtc-719	58	21	asset	asset	NOUN
ijtc-719	58	22	,	,	PUNCT
ijtc-719	58	23	the	the	DET
ijtc-719	58	24	capital	capital	NOUN
ijtc-719	58	25	value	value	NOUN
ijtc-719	58	26	of	of	ADP
ijtc-719	58	27	the	the	DET
ijtc-719	58	28	land	land	NOUN
ijtc-719	58	29	is	be	AUX
ijtc-719	58	30	diminished	diminish	VERB
ijtc-719	58	31	by	by	ADP
ijtc-719	58	32	an	an	DET
ijtc-719	58	33	amount	amount	NOUN
ijtc-719	58	34	equivalent	equivalent	ADJ
ijtc-719	58	35	to	to	ADP
ijtc-719	58	36	the	the	DET
ijtc-719	58	37	capitalised	capitalise	VERB
ijtc-719	58	38	value	value	NOUN
ijtc-719	58	39	of	of	ADP
ijtc-719	58	40	the	the	DET
ijtc-719	58	41	tax	tax	NOUN
ijtc-719	58	42	at	at	ADP
ijtc-719	58	43	the	the	DET
ijtc-719	58	44	prevailing	prevail	VERB
ijtc-719	58	45	rate	rate	NOUN
ijtc-719	58	46	of	of	ADP
ijtc-719	58	47	interest	interest	NOUN
ijtc-719	58	48	.	.	PUNCT
ijtc-719	59	1	in	in	ADP
ijtc-719	59	2	essence	essence	NOUN
ijtc-719	59	3	it	it	PRON
ijtc-719	59	4	is	be	AUX
ijtc-719	59	5	assumed	assume	VERB
ijtc-719	59	6	that	that	SCONJ
ijtc-719	59	7	subsequent	subsequent	ADJ
ijtc-719	59	8	landowners	landowner	NOUN
ijtc-719	59	9	/	/	SYM
ijtc-719	59	10	buyers	buyer	NOUN
ijtc-719	59	11	would	would	AUX
ijtc-719	59	12	first	first	ADV
ijtc-719	59	13	capitalise	capitalise	VERB
ijtc-719	59	14	the	the	DET
ijtc-719	59	15	annual	annual	ADJ
ijtc-719	59	16	tax	tax	NOUN
ijtc-719	59	17	then	then	ADV
ijtc-719	59	18	deduct	deduct	VERB
ijtc-719	59	19	from	from	ADP
ijtc-719	59	20	the	the	DET
ijtc-719	59	21	sales	sale	NOUN
ijtc-719	59	22	price	price	NOUN
ijtc-719	59	23	.	.	PUNCT
ijtc-719	60	1	hence	hence	ADV
ijtc-719	60	2	the	the	DET
ijtc-719	60	3	subsequent	subsequent	ADJ
ijtc-719	60	4	landowner	landowner	NOUN
ijtc-719	60	5	/	/	SYM
ijtc-719	60	6	buyer	buyer	NOUN
ijtc-719	60	7	would	would	AUX
ijtc-719	60	8	pay	pay	VERB
ijtc-719	60	9	a	a	DET
ijtc-719	60	10	diminished	diminished	ADJ
ijtc-719	60	11	price	price	NOUN
ijtc-719	60	12	for	for	ADP
ijtc-719	60	13	the	the	DET
ijtc-719	60	14	value	value	NOUN
ijtc-719	60	15	of	of	ADP
ijtc-719	60	16	the	the	DET
ijtc-719	60	17	land	land	NOUN
ijtc-719	60	18	(	(	PUNCT
ijtc-719	60	19	mcclusky	mcclusky	ADJ
ijtc-719	60	20	,	,	PUNCT
ijtc-719	60	21	2012	2012	NUM
ijtc-719	60	22	;	;	PUNCT
ijtc-719	60	23	patrick	patrick	PROPN
ijtc-719	60	24	&	&	CCONJ
ijtc-719	60	25	mothorpe	mothorpe	PROPN
ijtc-719	60	26	,	,	PUNCT
ijtc-719	60	27	2017	2017	NUM
ijtc-719	60	28	)	)	PUNCT
ijtc-719	60	29	.	.	PUNCT
ijtc-719	61	1	this	this	DET
ijtc-719	61	2	theory	theory	NOUN
ijtc-719	61	3	is	be	AUX
ijtc-719	61	4	not	not	PART
ijtc-719	61	5	applicable	applicable	ADJ
ijtc-719	61	6	in	in	ADP
ijtc-719	61	7	all	all	DET
ijtc-719	61	8	cases	case	NOUN
ijtc-719	61	9	most	most	ADV
ijtc-719	61	10	especially	especially	ADV
ijtc-719	61	11	in	in	ADP
ijtc-719	61	12	nigeria	nigeria	PRON
ijtc-719	61	13	where	where	SCONJ
ijtc-719	61	14	most	most	ADJ
ijtc-719	61	15	of	of	ADP
ijtc-719	61	16	the	the	DET
ijtc-719	61	17	lands	land	NOUN
ijtc-719	61	18	acquired	acquire	VERB
ijtc-719	61	19	are	be	AUX
ijtc-719	61	20	not	not	PART
ijtc-719	61	21	registered	register	VERB
ijtc-719	61	22	and	and	CCONJ
ijtc-719	61	23	making	make	VERB
ijtc-719	61	24	it	it	PRON
ijtc-719	61	25	difficult	difficult	ADJ
ijtc-719	61	26	to	to	PART
ijtc-719	61	27	tax	tax	VERB
ijtc-719	61	28	since	since	SCONJ
ijtc-719	61	29	there	there	PRON
ijtc-719	61	30	are	be	VERB
ijtc-719	61	31	no	no	DET
ijtc-719	61	32	records	record	NOUN
ijtc-719	61	33	of	of	ADP
ijtc-719	61	34	them	they	PRON
ijtc-719	61	35	,	,	PUNCT
ijtc-719	61	36	in	in	ADP
ijtc-719	61	37	essence	essence	NOUN
ijtc-719	61	38	,	,	PUNCT
ijtc-719	61	39	most	most	ADJ
ijtc-719	61	40	of	of	ADP
ijtc-719	61	41	the	the	DET
ijtc-719	61	42	land	land	NOUN
ijtc-719	61	43	owners	owner	NOUN
ijtc-719	61	44	hardly	hardly	ADV
ijtc-719	61	45	pay	pay	VERB
ijtc-719	61	46	any	any	DET
ijtc-719	61	47	amount	amount	NOUN
ijtc-719	61	48	as	as	ADP
ijtc-719	61	49	tax	tax	NOUN
ijtc-719	61	50	.	.	PUNCT
ijtc-719	62	1	theory	theory	NOUN
ijtc-719	62	2	of	of	ADP
ijtc-719	62	3	taxation	taxation	NOUN
ijtc-719	62	4	one	one	NUM
ijtc-719	62	5	of	of	ADP
ijtc-719	62	6	the	the	DET
ijtc-719	62	7	means	mean	NOUN
ijtc-719	62	8	by	by	ADP
ijtc-719	62	9	which	which	PRON
ijtc-719	62	10	government	government	NOUN
ijtc-719	62	11	mobilise	mobilise	NOUN
ijtc-719	62	12	income	income	NOUN
ijtc-719	62	13	(	(	PUNCT
ijtc-719	62	14	revenue	revenue	NOUN
ijtc-719	62	15	)	)	PUNCT
ijtc-719	62	16	to	to	PART
ijtc-719	62	17	support	support	VERB
ijtc-719	62	18	the	the	DET
ijtc-719	62	19	growth	growth	NOUN
ijtc-719	62	20	of	of	ADP
ijtc-719	62	21	a	a	DET
ijtc-719	62	22	country	country	NOUN
ijtc-719	62	23	is	be	AUX
ijtc-719	62	24	through	through	ADP
ijtc-719	62	25	taxation	taxation	NOUN
ijtc-719	62	26	.	.	PUNCT
ijtc-719	63	1	government	government	NOUN
ijtc-719	63	2	’s	’s	PART
ijtc-719	63	3	ability	ability	NOUN
ijtc-719	63	4	to	to	PART
ijtc-719	63	5	finance	finance	VERB
ijtc-719	63	6	the	the	DET
ijtc-719	63	7	nation	nation	NOUN
ijtc-719	63	8	or	or	CCONJ
ijtc-719	63	9	produce	produce	VERB
ijtc-719	63	10	public	public	ADJ
ijtc-719	63	11	goods	good	NOUN
ijtc-719	63	12	and	and	CCONJ
ijtc-719	63	13	services	service	NOUN
ijtc-719	63	14	can	can	AUX
ijtc-719	63	15	be	be	AUX
ijtc-719	63	16	influenced	influence	VERB
ijtc-719	63	17	by	by	ADP
ijtc-719	63	18	tax	tax	NOUN
ijtc-719	63	19	policy	policy	NOUN
ijtc-719	63	20	.	.	PUNCT
ijtc-719	64	1	one	one	NUM
ijtc-719	64	2	of	of	ADP
ijtc-719	64	3	the	the	DET
ijtc-719	64	4	earliest	early	ADJ
ijtc-719	64	5	australian	australian	ADJ
ijtc-719	64	6	judicial	judicial	ADJ
ijtc-719	64	7	pronouncements	pronouncement	NOUN
ijtc-719	64	8	on	on	ADP
ijtc-719	64	9	the	the	DET
ijtc-719	64	10	notion	notion	NOUN
ijtc-719	64	11	of	of	ADP
ijtc-719	64	12	taxation	taxation	NOUN
ijtc-719	64	13	is	be	AUX
ijtc-719	64	14	found	find	VERB
ijtc-719	64	15	in	in	ADP
ijtc-719	64	16	r	r	PROPN
ijtc-719	64	17	v	v	PROPN
ijtc-719	64	18	barger	barger	PROPN
ijtc-719	64	19	(	(	PUNCT
ijtc-719	64	20	1908	1908	NUM
ijtc-719	64	21	)	)	PUNCT
ijtc-719	64	22	6	6	NUM
ijtc-719	64	23	clr	clr	VERB
ijtc-719	64	24	41	41	NUM
ijtc-719	64	25	,	,	PUNCT
ijtc-719	64	26	where	where	SCONJ
ijtc-719	64	27	griffith	griffith	PROPN
ijtc-719	64	28	cj	cj	PROPN
ijtc-719	64	29	,	,	PUNCT
ijtc-719	64	30	barton	barton	PROPN
ijtc-719	64	31	and	and	CCONJ
ijtc-719	64	32	o’connor	o’connor	ADV
ijtc-719	64	33	jj	jj	PROPN
ijtc-719	64	34	2014	2014	NUM
ijtc-719	64	35	(	(	PUNCT
ijtc-719	64	36	2014	2014	NUM
ijtc-719	64	37	)	)	PUNCT
ijtc-719	64	38	stated	state	VERB
ijtc-719	64	39	that	that	SCONJ
ijtc-719	64	40	“	"	PUNCT
ijtc-719	64	41	taxation	taxation	NOUN
ijtc-719	64	42	primarily	primarily	ADV
ijtc-719	64	43	means	mean	VERB
ijtc-719	64	44	raising	raise	VERB
ijtc-719	64	45	money	money	NOUN
ijtc-719	64	46	for	for	ADP
ijtc-719	64	47	government	government	NOUN
ijtc-719	64	48	by	by	ADP
ijtc-719	64	49	means	mean	NOUN
ijtc-719	64	50	of	of	ADP
ijtc-719	64	51	contributions	contribution	NOUN
ijtc-719	64	52	from	from	ADP
ijtc-719	64	53	individual	individual	ADJ
ijtc-719	64	54	persons	person	NOUN
ijtc-719	64	55	.	.	PUNCT
ijtc-719	65	1	different	different	ADJ
ijtc-719	65	2	authors	author	NOUN
ijtc-719	65	3	had	have	AUX
ijtc-719	65	4	explained	explain	VERB
ijtc-719	65	5	tax	tax	NOUN
ijtc-719	65	6	in	in	ADP
ijtc-719	65	7	various	various	ADJ
ijtc-719	65	8	ways	way	NOUN
ijtc-719	65	9	.	.	PUNCT
ijtc-719	66	1	tax	tax	NOUN
ijtc-719	66	2	can	can	AUX
ijtc-719	66	3	be	be	AUX
ijtc-719	66	4	defined	define	VERB
ijtc-719	66	5	as	as	ADP
ijtc-719	66	6	a	a	DET
ijtc-719	66	7	sum	sum	NOUN
ijtc-719	66	8	of	of	ADP
ijtc-719	66	9	money	money	NOUN
ijtc-719	66	10	paid	pay	VERB
ijtc-719	66	11	by	by	ADP
ijtc-719	66	12	citizen	citizen	NOUN
ijtc-719	66	13	of	of	ADP
ijtc-719	66	14	a	a	DET
ijtc-719	66	15	country	country	NOUN
ijtc-719	66	16	,	,	PUNCT
ijtc-719	66	17	state	state	NOUN
ijtc-719	66	18	or	or	CCONJ
ijtc-719	66	19	community	community	NOUN
ijtc-719	66	20	to	to	ADP
ijtc-719	66	21	the	the	DET
ijtc-719	66	22	government	government	NOUN
ijtc-719	66	23	for	for	ADP
ijtc-719	66	24	public	public	ADJ
ijtc-719	66	25	purposes	purpose	NOUN
ijtc-719	66	26	(	(	PUNCT
ijtc-719	66	27	borge	borge	NOUN
ijtc-719	66	28	&	&	CCONJ
ijtc-719	66	29	rattsø	rattsø	NOUN
ijtc-719	66	30	,	,	PUNCT
ijtc-719	66	31	2014	2014	NUM
ijtc-719	66	32	;	;	PUNCT
ijtc-719	66	33	drucker	drucker	NOUN
ijtc-719	66	34	et	et	PROPN
ijtc-719	66	35	al	al	PROPN
ijtc-719	66	36	.	.	PROPN
ijtc-719	66	37	,	,	PUNCT
ijtc-719	66	38	2020	2020	NUM
ijtc-719	66	39	;	;	PUNCT
ijtc-719	66	40	oyegbile	oyegbile	ADJ
ijtc-719	66	41	,	,	PUNCT
ijtc-719	66	42	1996	1996	NUM
ijtc-719	66	43	)	)	PUNCT
ijtc-719	66	44	.	.	PUNCT
ijtc-719	67	1	it	it	PRON
ijtc-719	67	2	can	can	AUX
ijtc-719	67	3	also	also	ADV
ijtc-719	67	4	be	be	AUX
ijtc-719	67	5	defined	define	VERB
ijtc-719	67	6	as	as	ADP
ijtc-719	67	7	the	the	DET
ijtc-719	67	8	system	system	NOUN
ijtc-719	67	9	of	of	ADP
ijtc-719	67	10	charging	charge	VERB
ijtc-719	67	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	67	12	a	a	DET
ijtc-719	67	13	framework	framework	NOUN
ijtc-719	67	14	for	for	ADP
ijtc-719	67	15	boosting	boost	VERB
ijtc-719	67	16	revenue	revenue	NOUN
ijtc-719	67	17	generation	generation	NOUN
ijtc-719	67	18	from	from	ADP
ijtc-719	67	19	land	land	NOUN
ijtc-719	67	20	taxes	taxis	NOUN
ijtc-719	67	21	in	in	ADP
ijtc-719	67	22	ogun	ogun	PROPN
ijtc-719	67	23	state	state	PROPN
ijtc-719	67	24	,	,	PUNCT
ijtc-719	67	25	nigeria	nigeria	PROPN
ijtc-719	67	26	orekan	orekan	VERB
ijtc-719	67	27	361	361	NUM
ijtc-719	67	28	|	|	ADV
ijtc-719	67	29	ilomata	ilomata	PROPN
ijtc-719	67	30	international	international	ADJ
ijtc-719	67	31	journal	journal	NOUN
ijtc-719	67	32	of	of	ADP
ijtc-719	67	33	tax	tax	PROPN
ijtc-719	67	34	&	&	CCONJ
ijtc-719	67	35	accounting	account	VERB
ijtc-719	67	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	67	37	individuals	individual	NOUN
ijtc-719	67	38	,	,	PUNCT
ijtc-719	67	39	income	income	NOUN
ijtc-719	67	40	,	,	PUNCT
ijtc-719	67	41	goods	good	NOUN
ijtc-719	67	42	,	,	PUNCT
ijtc-719	67	43	services	service	NOUN
ijtc-719	67	44	and	and	CCONJ
ijtc-719	67	45	properties	property	NOUN
ijtc-719	67	46	of	of	ADP
ijtc-719	67	47	individuals	individual	NOUN
ijtc-719	67	48	,	,	PUNCT
ijtc-719	67	49	partnership	partnership	NOUN
ijtc-719	67	50	,	,	PUNCT
ijtc-719	67	51	trustees	trustee	NOUN
ijtc-719	67	52	,	,	PUNCT
ijtc-719	67	53	executorships	executorship	NOUN
ijtc-719	67	54	and	and	CCONJ
ijtc-719	67	55	companies	company	NOUN
ijtc-719	67	56	compulsorily	compulsorily	ADV
ijtc-719	67	57	by	by	ADP
ijtc-719	67	58	the	the	DET
ijtc-719	67	59	government	government	NOUN
ijtc-719	67	60	(	(	PUNCT
ijtc-719	67	61	alm	alm	NOUN
ijtc-719	67	62	et	et	PROPN
ijtc-719	67	63	al	al	PROPN
ijtc-719	67	64	.	.	PROPN
ijtc-719	67	65	,	,	PUNCT
ijtc-719	67	66	2014	2014	NUM
ijtc-719	67	67	;	;	PUNCT
ijtc-719	67	68	mccluskey	mccluskey	PROPN
ijtc-719	67	69	&	&	CCONJ
ijtc-719	67	70	trinh	trinh	PROPN
ijtc-719	67	71	,	,	PUNCT
ijtc-719	67	72	2013	2013	NUM
ijtc-719	67	73	;	;	PUNCT
ijtc-719	67	74	samuel	samuel	PROPN
ijtc-719	67	75	&	&	CCONJ
ijtc-719	67	76	simon	simon	PROPN
ijtc-719	67	77	,	,	PUNCT
ijtc-719	67	78	2011	2011	NUM
ijtc-719	67	79	;	;	PUNCT
ijtc-719	67	80	yunusa	yunusa	NOUN
ijtc-719	67	81	,	,	PUNCT
ijtc-719	67	82	2003	2003	NUM
ijtc-719	67	83	)	)	PUNCT
ijtc-719	67	84	.	.	PUNCT
ijtc-719	68	1	ale	ale	NOUN
ijtc-719	68	2	(	(	PUNCT
ijtc-719	68	3	1999	1999	NUM
ijtc-719	68	4	)	)	PUNCT
ijtc-719	68	5	,	,	PUNCT
ijtc-719	68	6	defines	define	VERB
ijtc-719	68	7	tax	tax	NOUN
ijtc-719	68	8	as	as	ADP
ijtc-719	68	9	that	that	PRON
ijtc-719	68	10	which	which	PRON
ijtc-719	68	11	the	the	DET
ijtc-719	68	12	state	state	NOUN
ijtc-719	68	13	,	,	PUNCT
ijtc-719	68	14	in	in	ADP
ijtc-719	68	15	its	its	PRON
ijtc-719	68	16	absolute	absolute	ADJ
ijtc-719	68	17	power	power	NOUN
ijtc-719	68	18	,	,	PUNCT
ijtc-719	68	19	takes	take	VERB
ijtc-719	68	20	away	away	ADV
ijtc-719	68	21	from	from	ADP
ijtc-719	68	22	the	the	DET
ijtc-719	68	23	income	income	NOUN
ijtc-719	68	24	,	,	PUNCT
ijtc-719	68	25	resources	resource	NOUN
ijtc-719	68	26	or	or	CCONJ
ijtc-719	68	27	wealth	wealth	NOUN
ijtc-719	68	28	of	of	ADP
ijtc-719	68	29	a	a	DET
ijtc-719	68	30	target	target	NOUN
ijtc-719	68	31	person	person	NOUN
ijtc-719	68	32	.	.	PUNCT
ijtc-719	69	1	he	he	PRON
ijtc-719	69	2	goes	go	VERB
ijtc-719	69	3	further	far	ADV
ijtc-719	69	4	to	to	PART
ijtc-719	69	5	assert	assert	VERB
ijtc-719	69	6	that	that	SCONJ
ijtc-719	69	7	the	the	DET
ijtc-719	69	8	only	only	ADJ
ijtc-719	69	9	reason	reason	NOUN
ijtc-719	69	10	for	for	ADP
ijtc-719	69	11	the	the	DET
ijtc-719	69	12	exposure	exposure	NOUN
ijtc-719	69	13	is	be	AUX
ijtc-719	69	14	the	the	DET
ijtc-719	69	15	fact	fact	NOUN
ijtc-719	69	16	that	that	SCONJ
ijtc-719	69	17	the	the	DET
ijtc-719	69	18	target	target	NOUN
ijtc-719	69	19	person	person	NOUN
ijtc-719	69	20	is	be	AUX
ijtc-719	69	21	involved	involve	VERB
ijtc-719	69	22	in	in	ADP
ijtc-719	69	23	an	an	DET
ijtc-719	69	24	activity	activity	NOUN
ijtc-719	69	25	that	that	PRON
ijtc-719	69	26	the	the	DET
ijtc-719	69	27	state	state	NOUN
ijtc-719	69	28	,	,	PUNCT
ijtc-719	69	29	by	by	ADP
ijtc-719	69	30	law	law	NOUN
ijtc-719	69	31	,	,	PUNCT
ijtc-719	69	32	prescribes	prescribe	VERB
ijtc-719	69	33	as	as	ADP
ijtc-719	69	34	forming	form	VERB
ijtc-719	69	35	the	the	DET
ijtc-719	69	36	basis	basis	NOUN
ijtc-719	69	37	of	of	ADP
ijtc-719	69	38	taxation	taxation	NOUN
ijtc-719	69	39	.	.	PUNCT
ijtc-719	70	1	the	the	DET
ijtc-719	70	2	activity	activity	NOUN
ijtc-719	70	3	may	may	AUX
ijtc-719	70	4	be	be	AUX
ijtc-719	70	5	the	the	DET
ijtc-719	70	6	act	act	NOUN
ijtc-719	70	7	of	of	ADP
ijtc-719	70	8	living	live	VERB
ijtc-719	70	9	in	in	ADP
ijtc-719	70	10	a	a	DET
ijtc-719	70	11	place	place	NOUN
ijtc-719	70	12	,	,	PUNCT
ijtc-719	70	13	the	the	DET
ijtc-719	70	14	earning	earning	NOUN
ijtc-719	70	15	of	of	ADP
ijtc-719	70	16	an	an	DET
ijtc-719	70	17	income	income	NOUN
ijtc-719	70	18	,	,	PUNCT
ijtc-719	70	19	the	the	DET
ijtc-719	70	20	consumption	consumption	NOUN
ijtc-719	70	21	of	of	ADP
ijtc-719	70	22	goods	good	NOUN
ijtc-719	70	23	and	and	CCONJ
ijtc-719	70	24	services	service	NOUN
ijtc-719	70	25	,	,	PUNCT
ijtc-719	70	26	possession	possession	NOUN
ijtc-719	70	27	and	and	CCONJ
ijtc-719	70	28	use	use	NOUN
ijtc-719	70	29	of	of	ADP
ijtc-719	70	30	property	property	NOUN
ijtc-719	70	31	,	,	PUNCT
ijtc-719	70	32	entry	entry	NOUN
ijtc-719	70	33	into	into	ADP
ijtc-719	70	34	contracts	contract	NOUN
ijtc-719	70	35	,	,	PUNCT
ijtc-719	70	36	birth	birth	NOUN
ijtc-719	70	37	and	and	CCONJ
ijtc-719	70	38	death	death	NOUN
ijtc-719	70	39	of	of	ADP
ijtc-719	70	40	persons	person	NOUN
ijtc-719	70	41	or	or	CCONJ
ijtc-719	70	42	the	the	DET
ijtc-719	70	43	transfer	transfer	NOUN
ijtc-719	70	44	of	of	ADP
ijtc-719	70	45	resources	resource	NOUN
ijtc-719	70	46	.	.	PUNCT
ijtc-719	71	1	(	(	PUNCT
ijtc-719	71	2	umezuruke	umezuruke	NOUN
ijtc-719	71	3	,	,	PUNCT
ijtc-719	71	4	1998	1998	NUM
ijtc-719	71	5	)	)	PUNCT
ijtc-719	71	6	is	be	AUX
ijtc-719	71	7	of	of	ADP
ijtc-719	71	8	the	the	DET
ijtc-719	71	9	view	view	NOUN
ijtc-719	71	10	that	that	SCONJ
ijtc-719	71	11	tax	tax	NOUN
ijtc-719	71	12	is	be	AUX
ijtc-719	71	13	levied	levy	VERB
ijtc-719	71	14	on	on	ADP
ijtc-719	71	15	corporations	corporation	NOUN
ijtc-719	71	16	,	,	PUNCT
ijtc-719	71	17	estates	estate	NOUN
ijtc-719	71	18	and	and	CCONJ
ijtc-719	71	19	trusts	trust	NOUN
ijtc-719	71	20	by	by	ADP
ijtc-719	71	21	the	the	DET
ijtc-719	71	22	authority	authority	NOUN
ijtc-719	71	23	for	for	ADP
ijtc-719	71	24	the	the	DET
ijtc-719	71	25	execution	execution	NOUN
ijtc-719	71	26	of	of	ADP
ijtc-719	71	27	all	all	DET
ijtc-719	71	28	government	government	NOUN
ijtc-719	71	29	expenditure	expenditure	NOUN
ijtc-719	71	30	.	.	PUNCT
ijtc-719	72	1	he	he	PRON
ijtc-719	72	2	believes	believe	VERB
ijtc-719	72	3	that	that	SCONJ
ijtc-719	72	4	government	government	NOUN
ijtc-719	72	5	are	be	AUX
ijtc-719	72	6	supposed	suppose	VERB
ijtc-719	72	7	to	to	PART
ijtc-719	72	8	raise	raise	VERB
ijtc-719	72	9	much	much	ADJ
ijtc-719	72	10	of	of	ADP
ijtc-719	72	11	the	the	DET
ijtc-719	72	12	funds	fund	NOUN
ijtc-719	72	13	they	they	PRON
ijtc-719	72	14	require	require	VERB
ijtc-719	72	15	for	for	ADP
ijtc-719	72	16	public	public	ADJ
ijtc-719	72	17	purposes	purpose	NOUN
ijtc-719	72	18	through	through	ADP
ijtc-719	72	19	taxation	taxation	NOUN
ijtc-719	72	20	process	process	NOUN
ijtc-719	72	21	.	.	PUNCT
ijtc-719	73	1	this	this	PRON
ijtc-719	73	2	,	,	PUNCT
ijtc-719	73	3	according	accord	VERB
ijtc-719	73	4	to	to	ADP
ijtc-719	73	5	him	he	PRON
ijtc-719	73	6	,	,	PUNCT
ijtc-719	73	7	is	be	AUX
ijtc-719	73	8	because	because	SCONJ
ijtc-719	73	9	government	government	NOUN
ijtc-719	73	10	is	be	AUX
ijtc-719	73	11	not	not	PART
ijtc-719	73	12	a	a	DET
ijtc-719	73	13	trading	trading	NOUN
ijtc-719	73	14	or	or	CCONJ
ijtc-719	73	15	business	business	NOUN
ijtc-719	73	16	concern	concern	NOUN
ijtc-719	73	17	which	which	PRON
ijtc-719	73	18	is	be	AUX
ijtc-719	73	19	supposed	suppose	VERB
ijtc-719	73	20	to	to	PART
ijtc-719	73	21	make	make	VERB
ijtc-719	73	22	profit	profit	NOUN
ijtc-719	73	23	for	for	ADP
ijtc-719	73	24	its	its	PRON
ijtc-719	73	25	routine	routine	ADJ
ijtc-719	73	26	expenditures	expenditure	NOUN
ijtc-719	73	27	.	.	PUNCT
ijtc-719	74	1	commenting	comment	VERB
ijtc-719	74	2	further	far	ADV
ijtc-719	74	3	on	on	ADP
ijtc-719	74	4	the	the	DET
ijtc-719	74	5	issue	issue	NOUN
ijtc-719	74	6	of	of	ADP
ijtc-719	74	7	tax	tax	NOUN
ijtc-719	74	8	,	,	PUNCT
ijtc-719	74	9	he	he	PRON
ijtc-719	74	10	opined	opine	VERB
ijtc-719	74	11	that	that	SCONJ
ijtc-719	74	12	the	the	DET
ijtc-719	74	13	citizens	citizen	NOUN
ijtc-719	74	14	of	of	ADP
ijtc-719	74	15	a	a	DET
ijtc-719	74	16	country	country	NOUN
ijtc-719	74	17	ought	ought	AUX
ijtc-719	74	18	to	to	PART
ijtc-719	74	19	contribute	contribute	VERB
ijtc-719	74	20	,	,	PUNCT
ijtc-719	74	21	by	by	ADP
ijtc-719	74	22	way	way	NOUN
ijtc-719	74	23	of	of	ADP
ijtc-719	74	24	payment	payment	NOUN
ijtc-719	74	25	of	of	ADP
ijtc-719	74	26	taxes	taxis	NOUN
ijtc-719	74	27	according	accord	VERB
ijtc-719	74	28	to	to	ADP
ijtc-719	74	29	their	their	PRON
ijtc-719	74	30	ability	ability	NOUN
ijtc-719	74	31	in	in	ADP
ijtc-719	74	32	terms	term	NOUN
ijtc-719	74	33	of	of	ADP
ijtc-719	74	34	income	income	NOUN
ijtc-719	74	35	,	,	PUNCT
ijtc-719	74	36	benefit	benefit	NOUN
ijtc-719	74	37	,	,	PUNCT
ijtc-719	74	38	security	security	NOUN
ijtc-719	74	39	of	of	ADP
ijtc-719	74	40	life	life	NOUN
ijtc-719	74	41	and	and	CCONJ
ijtc-719	74	42	property	property	NOUN
ijtc-719	74	43	accrued	accrue	VERB
ijtc-719	74	44	to	to	ADP
ijtc-719	74	45	them	they	PRON
ijtc-719	74	46	.	.	PUNCT
ijtc-719	75	1	lots	lot	NOUN
ijtc-719	75	2	of	of	ADP
ijtc-719	75	3	tax	tax	NOUN
ijtc-719	75	4	experts	expert	NOUN
ijtc-719	75	5	have	have	AUX
ijtc-719	75	6	formulated	formulate	VERB
ijtc-719	75	7	theories	theory	NOUN
ijtc-719	75	8	on	on	ADP
ijtc-719	75	9	taxation	taxation	NOUN
ijtc-719	75	10	as	as	ADP
ijtc-719	75	11	a	a	DET
ijtc-719	75	12	way	way	NOUN
ijtc-719	75	13	of	of	ADP
ijtc-719	75	14	bringing	bring	VERB
ijtc-719	75	15	about	about	ADP
ijtc-719	75	16	more	more	ADJ
ijtc-719	75	17	resources	resource	NOUN
ijtc-719	75	18	to	to	ADP
ijtc-719	75	19	the	the	DET
ijtc-719	75	20	various	various	ADJ
ijtc-719	75	21	units	unit	NOUN
ijtc-719	75	22	of	of	ADP
ijtc-719	75	23	government	government	NOUN
ijtc-719	75	24	.	.	PUNCT
ijtc-719	76	1	structure	structure	NOUN
ijtc-719	76	2	of	of	ADP
ijtc-719	76	3	taxation	taxation	NOUN
ijtc-719	76	4	has	have	AUX
ijtc-719	76	5	also	also	ADV
ijtc-719	76	6	been	be	AUX
ijtc-719	76	7	delved	delve	VERB
ijtc-719	76	8	into	into	ADP
ijtc-719	76	9	and	and	CCONJ
ijtc-719	76	10	frequent	frequent	ADJ
ijtc-719	76	11	questions	question	NOUN
ijtc-719	76	12	that	that	PRON
ijtc-719	76	13	arose	arise	VERB
ijtc-719	76	14	from	from	ADP
ijtc-719	76	15	studies	study	NOUN
ijtc-719	76	16	are	be	AUX
ijtc-719	76	17	if	if	SCONJ
ijtc-719	76	18	taxes	taxis	NOUN
ijtc-719	76	19	should	should	AUX
ijtc-719	76	20	be	be	AUX
ijtc-719	76	21	levied	levy	VERB
ijtc-719	76	22	on	on	ADP
ijtc-719	76	23	citizens	citizen	NOUN
ijtc-719	76	24	equally	equally	ADV
ijtc-719	76	25	.	.	PUNCT
ijtc-719	77	1	this	this	PRON
ijtc-719	77	2	prompted	prompt	VERB
ijtc-719	77	3	the	the	DET
ijtc-719	77	4	theories	theory	NOUN
ijtc-719	77	5	in	in	ADP
ijtc-719	77	6	taxation	taxation	NOUN
ijtc-719	77	7	which	which	PRON
ijtc-719	77	8	are	be	AUX
ijtc-719	77	9	benefit	benefit	NOUN
ijtc-719	77	10	theory	theory	NOUN
ijtc-719	77	11	,	,	PUNCT
ijtc-719	77	12	ability	ability	NOUN
ijtc-719	77	13	to	to	PART
ijtc-719	77	14	pay	pay	VERB
ijtc-719	77	15	theory	theory	NOUN
ijtc-719	77	16	and	and	CCONJ
ijtc-719	77	17	cost	cost	NOUN
ijtc-719	77	18	of	of	ADP
ijtc-719	77	19	service	service	NOUN
ijtc-719	77	20	theory	theory	NOUN
ijtc-719	77	21	.	.	PUNCT
ijtc-719	78	1	benefit	benefit	NOUN
ijtc-719	78	2	theory	theory	NOUN
ijtc-719	78	3	it	it	PRON
ijtc-719	78	4	can	can	AUX
ijtc-719	78	5	be	be	AUX
ijtc-719	78	6	inferred	infer	VERB
ijtc-719	78	7	from	from	ADP
ijtc-719	78	8	this	this	DET
ijtc-719	78	9	theory	theory	NOUN
ijtc-719	78	10	that	that	SCONJ
ijtc-719	78	11	individuals	individual	NOUN
ijtc-719	78	12	should	should	AUX
ijtc-719	78	13	be	be	AUX
ijtc-719	78	14	charged	charge	VERB
ijtc-719	78	15	by	by	ADP
ijtc-719	78	16	the	the	DET
ijtc-719	78	17	authority	authority	NOUN
ijtc-719	78	18	based	base	VERB
ijtc-719	78	19	on	on	ADP
ijtc-719	78	20	the	the	DET
ijtc-719	78	21	benefit	benefit	NOUN
ijtc-719	78	22	accrued	accrue	VERB
ijtc-719	78	23	to	to	ADP
ijtc-719	78	24	them	they	PRON
ijtc-719	78	25	.	.	PUNCT
ijtc-719	79	1	(	(	PUNCT
ijtc-719	79	2	abbasian	abbasian	PROPN
ijtc-719	79	3	&	&	CCONJ
ijtc-719	79	4	myles	myles	PROPN
ijtc-719	79	5	,	,	PUNCT
ijtc-719	79	6	2006	2006	NUM
ijtc-719	79	7	)	)	PUNCT
ijtc-719	79	8	,	,	PUNCT
ijtc-719	79	9	opined	opine	VERB
ijtc-719	79	10	that	that	SCONJ
ijtc-719	79	11	the	the	DET
ijtc-719	79	12	benefit	benefit	NOUN
ijtc-719	79	13	theory	theory	NOUN
ijtc-719	79	14	of	of	ADP
ijtc-719	79	15	taxation	taxation	NOUN
ijtc-719	79	16	is	be	AUX
ijtc-719	79	17	a	a	DET
ijtc-719	79	18	system	system	NOUN
ijtc-719	79	19	in	in	ADP
ijtc-719	79	20	which	which	PRON
ijtc-719	79	21	individuals	individual	NOUN
ijtc-719	79	22	are	be	AUX
ijtc-719	79	23	taxed	tax	VERB
ijtc-719	79	24	according	accord	VERB
ijtc-719	79	25	to	to	ADP
ijtc-719	79	26	the	the	DET
ijtc-719	79	27	benefit	benefit	NOUN
ijtc-719	79	28	they	they	PRON
ijtc-719	79	29	received	receive	VERB
ijtc-719	79	30	from	from	ADP
ijtc-719	79	31	the	the	DET
ijtc-719	79	32	state	state	NOUN
ijtc-719	79	33	expenditure	expenditure	NOUN
ijtc-719	79	34	.	.	PUNCT
ijtc-719	80	1	benefit	benefit	NOUN
ijtc-719	80	2	principle	principle	NOUN
ijtc-719	80	3	can	can	AUX
ijtc-719	80	4	be	be	AUX
ijtc-719	80	5	likened	liken	VERB
ijtc-719	80	6	to	to	ADP
ijtc-719	80	7	prices	price	NOUN
ijtc-719	80	8	paid	pay	VERB
ijtc-719	80	9	for	for	ADP
ijtc-719	80	10	to	to	PART
ijtc-719	80	11	render	render	VERB
ijtc-719	80	12	services	service	NOUN
ijtc-719	80	13	in	in	ADP
ijtc-719	80	14	private	private	ADJ
ijtc-719	80	15	transaction	transaction	NOUN
ijtc-719	80	16	.	.	PUNCT
ijtc-719	81	1	they	they	PRON
ijtc-719	81	2	made	make	VERB
ijtc-719	81	3	some	some	DET
ijtc-719	81	4	likely	likely	ADJ
ijtc-719	81	5	possible	possible	ADJ
ijtc-719	81	6	logical	logical	ADJ
ijtc-719	81	7	explanations	explanation	NOUN
ijtc-719	81	8	of	of	ADP
ijtc-719	81	9	benefit	benefit	NOUN
ijtc-719	81	10	principle	principle	NOUN
ijtc-719	81	11	.	.	PUNCT
ijtc-719	82	1	first	first	ADV
ijtc-719	82	2	is	be	AUX
ijtc-719	82	3	that	that	SCONJ
ijtc-719	82	4	taxes	taxis	NOUN
ijtc-719	82	5	can	can	AUX
ijtc-719	82	6	be	be	AUX
ijtc-719	82	7	apportioned	apportion	VERB
ijtc-719	82	8	to	to	ADP
ijtc-719	82	9	individuals	individual	NOUN
ijtc-719	82	10	based	base	VERB
ijtc-719	82	11	on	on	ADP
ijtc-719	82	12	the	the	DET
ijtc-719	82	13	limited	limited	ADJ
ijtc-719	82	14	or	or	CCONJ
ijtc-719	82	15	gradual	gradual	ADJ
ijtc-719	82	16	benefit	benefit	NOUN
ijtc-719	82	17	they	they	PRON
ijtc-719	82	18	received	receive	VERB
ijtc-719	82	19	from	from	ADP
ijtc-719	82	20	the	the	DET
ijtc-719	82	21	provision	provision	NOUN
ijtc-719	82	22	of	of	ADP
ijtc-719	82	23	infrastructure	infrastructure	NOUN
ijtc-719	82	24	by	by	ADP
ijtc-719	82	25	the	the	DET
ijtc-719	82	26	state	state	NOUN
ijtc-719	82	27	.	.	PUNCT
ijtc-719	83	1	individual	individual	NOUN
ijtc-719	83	2	could	could	AUX
ijtc-719	83	3	then	then	ADV
ijtc-719	83	4	be	be	AUX
ijtc-719	83	5	allowed	allow	VERB
ijtc-719	83	6	to	to	PART
ijtc-719	83	7	pay	pay	VERB
ijtc-719	83	8	for	for	ADP
ijtc-719	83	9	each	each	DET
ijtc-719	83	10	unit	unit	NOUN
ijtc-719	83	11	of	of	ADP
ijtc-719	83	12	the	the	DET
ijtc-719	83	13	service	service	NOUN
ijtc-719	83	14	accrued	accrue	VERB
ijtc-719	83	15	to	to	ADP
ijtc-719	83	16	them	they	PRON
ijtc-719	83	17	which	which	PRON
ijtc-719	83	18	is	be	AUX
ijtc-719	83	19	equal	equal	ADJ
ijtc-719	83	20	to	to	ADP
ijtc-719	83	21	the	the	DET
ijtc-719	83	22	limited	limited	ADJ
ijtc-719	83	23	benefit	benefit	NOUN
ijtc-719	83	24	received	receive	VERB
ijtc-719	83	25	.	.	PUNCT
ijtc-719	84	1	secondly	secondly	ADV
ijtc-719	84	2	,	,	PUNCT
ijtc-719	84	3	individual	individual	NOUN
ijtc-719	84	4	can	can	AUX
ijtc-719	84	5	be	be	AUX
ijtc-719	84	6	taxed	tax	VERB
ijtc-719	84	7	following	follow	VERB
ijtc-719	84	8	the	the	DET
ijtc-719	84	9	approach	approach	NOUN
ijtc-719	84	10	of	of	ADP
ijtc-719	84	11	moulin	moulin	PROPN
ijtc-719	84	12	in	in	ADP
ijtc-719	84	13	1987	1987	NUM
ijtc-719	84	14	,	,	PUNCT
ijtc-719	84	15	who	who	PRON
ijtc-719	84	16	proposes	propose	VERB
ijtc-719	84	17	the	the	DET
ijtc-719	84	18	egalitarian	egalitarian	ADJ
ijtc-719	84	19	–	–	PUNCT
ijtc-719	84	20	equivalent	equivalent	ADJ
ijtc-719	84	21	solution	solution	NOUN
ijtc-719	84	22	as	as	ADP
ijtc-719	84	23	an	an	DET
ijtc-719	84	24	alternative	alternative	ADJ
ijtc-719	84	25	method	method	NOUN
ijtc-719	84	26	of	of	ADP
ijtc-719	84	27	allocating	allocate	VERB
ijtc-719	84	28	tax	tax	NOUN
ijtc-719	84	29	burden	burden	NOUN
ijtc-719	84	30	in	in	ADP
ijtc-719	84	31	a	a	DET
ijtc-719	84	32	way	way	NOUN
ijtc-719	84	33	that	that	PRON
ijtc-719	84	34	avoids	avoid	VERB
ijtc-719	84	35	the	the	DET
ijtc-719	84	36	problems	problem	NOUN
ijtc-719	84	37	of	of	ADP
ijtc-719	84	38	endogenous	endogenous	ADJ
ijtc-719	84	39	prices	price	NOUN
ijtc-719	84	40	.	.	PUNCT
ijtc-719	85	1	in	in	ADP
ijtc-719	85	2	the	the	DET
ijtc-719	85	3	egalitarian	egalitarian	ADJ
ijtc-719	85	4	equivalent	equivalent	ADJ
ijtc-719	85	5	scheme	scheme	NOUN
ijtc-719	85	6	,	,	PUNCT
ijtc-719	85	7	every	every	DET
ijtc-719	85	8	consumer	consumer	NOUN
ijtc-719	85	9	is	be	AUX
ijtc-719	85	10	treated	treat	VERB
ijtc-719	85	11	as	as	SCONJ
ijtc-719	85	12	if	if	SCONJ
ijtc-719	85	13	he	he	PRON
ijtc-719	85	14	received	receive	VERB
ijtc-719	85	15	an	an	DET
ijtc-719	85	16	endowment	endowment	NOUN
ijtc-719	85	17	of	of	ADP
ijtc-719	85	18	public	public	ADJ
ijtc-719	85	19	goods	good	NOUN
ijtc-719	85	20	which	which	PRON
ijtc-719	85	21	is	be	AUX
ijtc-719	85	22	less	less	ADJ
ijtc-719	85	23	than	than	ADP
ijtc-719	85	24	that	that	PRON
ijtc-719	85	25	provided	provide	VERB
ijtc-719	85	26	by	by	ADP
ijtc-719	85	27	the	the	DET
ijtc-719	85	28	government	government	NOUN
ijtc-719	85	29	.	.	PUNCT
ijtc-719	86	1	the	the	DET
ijtc-719	86	2	implementation	implementation	NOUN
ijtc-719	86	3	of	of	ADP
ijtc-719	86	4	this	this	DET
ijtc-719	86	5	theory	theory	NOUN
ijtc-719	86	6	in	in	ADP
ijtc-719	86	7	tanzania	tanzania	PROPN
ijtc-719	86	8	brought	bring	VERB
ijtc-719	86	9	about	about	ADP
ijtc-719	86	10	the	the	DET
ijtc-719	86	11	fact	fact	NOUN
ijtc-719	86	12	that	that	SCONJ
ijtc-719	86	13	the	the	DET
ijtc-719	86	14	various	various	ADJ
ijtc-719	86	15	taxes	taxis	NOUN
ijtc-719	86	16	and	and	CCONJ
ijtc-719	86	17	levies	levy	NOUN
ijtc-719	86	18	charged	charge	VERB
ijtc-719	86	19	and	and	CCONJ
ijtc-719	86	20	collected	collect	VERB
ijtc-719	86	21	in	in	ADP
ijtc-719	86	22	the	the	DET
ijtc-719	86	23	local	local	ADJ
ijtc-719	86	24	jurisdiction	jurisdiction	NOUN
ijtc-719	86	25	were	be	AUX
ijtc-719	86	26	used	use	VERB
ijtc-719	86	27	to	to	PART
ijtc-719	86	28	improve	improve	VERB
ijtc-719	86	29	and	and	CCONJ
ijtc-719	86	30	maintain	maintain	VERB
ijtc-719	86	31	different	different	ADJ
ijtc-719	86	32	infrastructure	infrastructure	NOUN
ijtc-719	86	33	that	that	PRON
ijtc-719	86	34	resulted	result	VERB
ijtc-719	86	35	to	to	PART
ijtc-719	86	36	have	have	VERB
ijtc-719	86	37	positive	positive	ADJ
ijtc-719	86	38	impact	impact	NOUN
ijtc-719	86	39	all	all	PRON
ijtc-719	86	40	and	and	CCONJ
ijtc-719	86	41	sundry	sundry	ADJ
ijtc-719	86	42	.	.	PUNCT
ijtc-719	87	1	(	(	PUNCT
ijtc-719	87	2	copper	copper	NOUN
ijtc-719	87	3	,	,	PUNCT
ijtc-719	87	4	1994	1994	NUM
ijtc-719	87	5	)	)	PUNCT
ijtc-719	87	6	this	this	DET
ijtc-719	87	7	theory	theory	NOUN
ijtc-719	87	8	has	have	AUX
ijtc-719	87	9	been	be	AUX
ijtc-719	87	10	criticized	criticize	VERB
ijtc-719	87	11	as	as	SCONJ
ijtc-719	87	12	follows	follow	VERB
ijtc-719	87	13	;	;	PUNCT
ijtc-719	87	14	(	(	PUNCT
ijtc-719	87	15	a	a	X
ijtc-719	87	16	)	)	PUNCT
ijtc-719	87	17	if	if	SCONJ
ijtc-719	87	18	the	the	DET
ijtc-719	87	19	tax	tax	NOUN
ijtc-719	87	20	authority	authority	NOUN
ijtc-719	87	21	conserve	conserve	VERB
ijtc-719	87	22	some	some	DET
ijtc-719	87	23	affinity	affinity	NOUN
ijtc-719	87	24	in	in	ADP
ijtc-719	87	25	the	the	DET
ijtc-719	87	26	positive	positive	ADJ
ijtc-719	87	27	reward	reward	NOUN
ijtc-719	87	28	derived	derive	VERB
ijtc-719	87	29	,	,	PUNCT
ijtc-719	87	30	it	it	PRON
ijtc-719	87	31	will	will	AUX
ijtc-719	87	32	go	go	VERB
ijtc-719	87	33	against	against	ADP
ijtc-719	87	34	the	the	DET
ijtc-719	87	35	basic	basic	ADJ
ijtc-719	87	36	canon	canon	NOUN
ijtc-719	87	37	of	of	ADP
ijtc-719	87	38	tax	tax	NOUN
ijtc-719	87	39	.	.	PUNCT
ijtc-719	88	1	this	this	PRON
ijtc-719	88	2	is	be	AUX
ijtc-719	88	3	because	because	SCONJ
ijtc-719	88	4	a	a	DET
ijtc-719	88	5	tax	tax	NOUN
ijtc-719	88	6	is	be	AUX
ijtc-719	88	7	known	know	VERB
ijtc-719	88	8	as	as	ADP
ijtc-719	88	9	an	an	DET
ijtc-719	88	10	obligatory	obligatory	ADJ
ijtc-719	88	11	benefaction	benefaction	NOUN
ijtc-719	88	12	made	make	VERB
ijtc-719	88	13	to	to	ADP
ijtc-719	88	14	government	government	NOUN
ijtc-719	88	15	to	to	PART
ijtc-719	88	16	assist	assist	VERB
ijtc-719	88	17	in	in	ADP
ijtc-719	88	18	the	the	DET
ijtc-719	88	19	expenditure	expenditure	NOUN
ijtc-719	88	20	and	and	CCONJ
ijtc-719	88	21	provision	provision	NOUN
ijtc-719	88	22	of	of	ADP
ijtc-719	88	23	common	common	ADJ
ijtc-719	88	24	infrastructure	infrastructure	NOUN
ijtc-719	88	25	.	.	PUNCT
ijtc-719	89	1	there	there	PRON
ijtc-719	89	2	is	be	VERB
ijtc-719	89	3	no	no	DET
ijtc-719	89	4	direct	direct	ADJ
ijtc-719	89	5	way	way	NOUN
ijtc-719	89	6	in	in	ADP
ijtc-719	89	7	the	the	DET
ijtc-719	89	8	case	case	NOUN
ijtc-719	89	9	of	of	ADP
ijtc-719	89	10	a	a	DET
ijtc-719	89	11	tax	tax	NOUN
ijtc-719	89	12	.	.	PUNCT
ijtc-719	90	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	90	2	a	a	DET
ijtc-719	90	3	framework	framework	NOUN
ijtc-719	90	4	for	for	ADP
ijtc-719	90	5	boosting	boost	VERB
ijtc-719	90	6	revenue	revenue	NOUN
ijtc-719	90	7	generation	generation	NOUN
ijtc-719	90	8	from	from	ADP
ijtc-719	90	9	land	land	NOUN
ijtc-719	90	10	taxes	taxis	NOUN
ijtc-719	90	11	in	in	ADP
ijtc-719	90	12	ogun	ogun	PROPN
ijtc-719	90	13	state	state	PROPN
ijtc-719	90	14	,	,	PUNCT
ijtc-719	90	15	nigeria	nigeria	PROPN
ijtc-719	90	16	orekan	orekan	VERB
ijtc-719	90	17	362	362	NUM
ijtc-719	90	18	|	|	ADV
ijtc-719	90	19	ilomata	ilomata	PROPN
ijtc-719	90	20	international	international	ADJ
ijtc-719	90	21	journal	journal	NOUN
ijtc-719	90	22	of	of	ADP
ijtc-719	90	23	tax	tax	PROPN
ijtc-719	90	24	&	&	CCONJ
ijtc-719	90	25	accounting	accounting	PROPN
ijtc-719	90	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	90	27	(	(	PUNCT
ijtc-719	90	28	b	b	NOUN
ijtc-719	90	29	)	)	PUNCT
ijtc-719	90	30	expenditure	expenditure	NOUN
ijtc-719	90	31	of	of	ADP
ijtc-719	90	32	the	the	DET
ijtc-719	90	33	state	state	NOUN
ijtc-719	90	34	is	be	AUX
ijtc-719	90	35	for	for	ADP
ijtc-719	90	36	the	the	DET
ijtc-719	90	37	benefits	benefit	NOUN
ijtc-719	90	38	of	of	ADP
ijtc-719	90	39	all	all	DET
ijtc-719	90	40	citizens	citizen	NOUN
ijtc-719	90	41	.	.	PUNCT
ijtc-719	91	1	it	it	PRON
ijtc-719	91	2	is	be	AUX
ijtc-719	91	3	likely	likely	ADV
ijtc-719	91	4	going	go	VERB
ijtc-719	91	5	to	to	PART
ijtc-719	91	6	be	be	AUX
ijtc-719	91	7	impossible	impossible	ADJ
ijtc-719	91	8	to	to	PART
ijtc-719	91	9	estimate	estimate	VERB
ijtc-719	91	10	the	the	DET
ijtc-719	91	11	benefit	benefit	NOUN
ijtc-719	91	12	enjoyed	enjoy	VERB
ijtc-719	91	13	by	by	ADP
ijtc-719	91	14	every	every	DET
ijtc-719	91	15	citizen	citizen	NOUN
ijtc-719	91	16	of	of	ADP
ijtc-719	91	17	a	a	DET
ijtc-719	91	18	state	state	NOUN
ijtc-719	91	19	every	every	DET
ijtc-719	91	20	year	year	NOUN
ijtc-719	91	21	.	.	PUNCT
ijtc-719	92	1	(	(	PUNCT
ijtc-719	92	2	c	c	X
ijtc-719	92	3	)	)	PUNCT
ijtc-719	92	4	the	the	DET
ijtc-719	92	5	benefit	benefit	NOUN
ijtc-719	92	6	theory	theory	NOUN
ijtc-719	92	7	of	of	ADP
ijtc-719	92	8	taxation	taxation	NOUN
ijtc-719	92	9	if	if	SCONJ
ijtc-719	92	10	applied	apply	VERB
ijtc-719	92	11	in	in	ADP
ijtc-719	92	12	a	a	DET
ijtc-719	92	13	state	state	NOUN
ijtc-719	92	14	will	will	AUX
ijtc-719	92	15	negatively	negatively	ADV
ijtc-719	92	16	affect	affect	VERB
ijtc-719	92	17	the	the	DET
ijtc-719	92	18	poor	poor	ADJ
ijtc-719	92	19	because	because	SCONJ
ijtc-719	92	20	the	the	DET
ijtc-719	92	21	poor	poor	ADJ
ijtc-719	92	22	benefits	benefit	NOUN
ijtc-719	92	23	from	from	ADP
ijtc-719	92	24	the	the	DET
ijtc-719	92	25	social	social	ADJ
ijtc-719	92	26	amenities	amenity	NOUN
ijtc-719	92	27	made	make	VERB
ijtc-719	92	28	available	available	ADJ
ijtc-719	92	29	by	by	ADP
ijtc-719	92	30	the	the	DET
ijtc-719	92	31	government	government	NOUN
ijtc-719	92	32	.	.	PUNCT
ijtc-719	93	1	this	this	PRON
ijtc-719	93	2	will	will	AUX
ijtc-719	93	3	result	result	VERB
ijtc-719	93	4	to	to	ADP
ijtc-719	93	5	the	the	DET
ijtc-719	93	6	poor	poor	ADJ
ijtc-719	93	7	paying	pay	VERB
ijtc-719	93	8	more	more	ADJ
ijtc-719	93	9	than	than	ADP
ijtc-719	93	10	the	the	DET
ijtc-719	93	11	rich	rich	ADJ
ijtc-719	93	12	and	and	CCONJ
ijtc-719	93	13	is	be	AUX
ijtc-719	93	14	against	against	ADP
ijtc-719	93	15	the	the	DET
ijtc-719	93	16	canon	canon	NOUN
ijtc-719	93	17	of	of	ADP
ijtc-719	93	18	taxation	taxation	NOUN
ijtc-719	93	19	.	.	PUNCT
ijtc-719	94	1	ability	ability	NOUN
ijtc-719	94	2	to	to	PART
ijtc-719	94	3	pay	pay	VERB
ijtc-719	94	4	theory	theory	NOUN
ijtc-719	94	5	this	this	DET
ijtc-719	94	6	theory	theory	NOUN
ijtc-719	94	7	came	come	VERB
ijtc-719	94	8	into	into	ADP
ijtc-719	94	9	existence	existence	NOUN
ijtc-719	94	10	due	due	ADP
ijtc-719	94	11	to	to	ADP
ijtc-719	94	12	the	the	DET
ijtc-719	94	13	lapses	lapse	NOUN
ijtc-719	94	14	in	in	ADP
ijtc-719	94	15	the	the	DET
ijtc-719	94	16	benefit	benefit	NOUN
ijtc-719	94	17	of	of	ADP
ijtc-719	94	18	theories	theory	NOUN
ijtc-719	94	19	of	of	ADP
ijtc-719	94	20	taxation	taxation	NOUN
ijtc-719	94	21	.	.	PUNCT
ijtc-719	95	1	it	it	PRON
ijtc-719	95	2	is	be	AUX
ijtc-719	95	3	the	the	DET
ijtc-719	95	4	most	most	ADV
ijtc-719	95	5	commonly	commonly	ADV
ijtc-719	95	6	accepted	accept	VERB
ijtc-719	95	7	theory	theory	NOUN
ijtc-719	95	8	because	because	SCONJ
ijtc-719	95	9	it	it	PRON
ijtc-719	95	10	supports	support	VERB
ijtc-719	95	11	the	the	DET
ijtc-719	95	12	canon	canon	NOUN
ijtc-719	95	13	of	of	ADP
ijtc-719	95	14	fairness	fairness	NOUN
ijtc-719	95	15	in	in	ADP
ijtc-719	95	16	taxation	taxation	NOUN
ijtc-719	95	17	.	.	PUNCT
ijtc-719	96	1	it	it	PRON
ijtc-719	96	2	further	far	ADV
ijtc-719	96	3	implies	imply	VERB
ijtc-719	96	4	that	that	SCONJ
ijtc-719	96	5	citizen	citizen	NOUN
ijtc-719	96	6	of	of	ADP
ijtc-719	96	7	a	a	DET
ijtc-719	96	8	nation	nation	NOUN
ijtc-719	96	9	ought	ought	AUX
ijtc-719	96	10	to	to	PART
ijtc-719	96	11	pay	pay	VERB
ijtc-719	96	12	taxes	taxis	NOUN
ijtc-719	96	13	to	to	ADP
ijtc-719	96	14	the	the	DET
ijtc-719	96	15	authority	authority	NOUN
ijtc-719	96	16	based	base	VERB
ijtc-719	96	17	on	on	ADP
ijtc-719	96	18	their	their	PRON
ijtc-719	96	19	respective	respective	ADJ
ijtc-719	96	20	capability	capability	NOUN
ijtc-719	96	21	in	in	ADP
ijtc-719	96	22	terms	term	NOUN
ijtc-719	96	23	of	of	ADP
ijtc-719	96	24	finances	finance	NOUN
ijtc-719	96	25	.	.	PUNCT
ijtc-719	97	1	(	(	PUNCT
ijtc-719	97	2	grassi	grassi	NOUN
ijtc-719	97	3	,	,	PUNCT
ijtc-719	97	4	2015	2015	NUM
ijtc-719	97	5	)	)	PUNCT
ijtc-719	97	6	opined	opine	VERB
ijtc-719	97	7	that	that	SCONJ
ijtc-719	97	8	tax	tax	NOUN
ijtc-719	97	9	payer	payer	NOUN
ijtc-719	97	10	’s	’s	PART
ijtc-719	97	11	budget	budget	NOUN
ijtc-719	97	12	,	,	PUNCT
ijtc-719	97	13	(	(	PUNCT
ijtc-719	97	14	income	income	NOUN
ijtc-719	97	15	and	and	CCONJ
ijtc-719	97	16	expenditure	expenditure	NOUN
ijtc-719	97	17	)	)	PUNCT
ijtc-719	97	18	should	should	AUX
ijtc-719	97	19	reveal	reveal	VERB
ijtc-719	97	20	its	its	PRON
ijtc-719	97	21	capability	capability	NOUN
ijtc-719	97	22	to	to	PART
ijtc-719	97	23	support	support	VERB
ijtc-719	97	24	state	state	NOUN
ijtc-719	97	25	spending	spending	NOUN
ijtc-719	97	26	.	.	PUNCT
ijtc-719	98	1	mostly	mostly	ADV
ijtc-719	98	2	,	,	PUNCT
ijtc-719	98	3	it	it	PRON
ijtc-719	98	4	is	be	AUX
ijtc-719	98	5	the	the	DET
ijtc-719	98	6	individual	individual	ADJ
ijtc-719	98	7	income	income	NOUN
ijtc-719	98	8	that	that	PRON
ijtc-719	98	9	is	be	AUX
ijtc-719	98	10	normally	normally	ADV
ijtc-719	98	11	used	use	VERB
ijtc-719	98	12	to	to	PART
ijtc-719	98	13	test	test	VERB
ijtc-719	98	14	such	such	ADJ
ijtc-719	98	15	capacity	capacity	NOUN
ijtc-719	98	16	.	.	PUNCT
ijtc-719	99	1	it	it	PRON
ijtc-719	99	2	is	be	AUX
ijtc-719	99	3	possible	possible	ADJ
ijtc-719	99	4	that	that	SCONJ
ijtc-719	99	5	if	if	SCONJ
ijtc-719	99	6	the	the	DET
ijtc-719	99	7	taxes	taxis	NOUN
ijtc-719	99	8	are	be	AUX
ijtc-719	99	9	based	base	VERB
ijtc-719	99	10	on	on	ADP
ijtc-719	99	11	the	the	DET
ijtc-719	99	12	ability	ability	NOUN
ijtc-719	99	13	to	to	PART
ijtc-719	99	14	pay	pay	VERB
ijtc-719	99	15	principle	principle	NOUN
ijtc-719	99	16	,	,	PUNCT
ijtc-719	99	17	then	then	ADV
ijtc-719	99	18	justice	justice	NOUN
ijtc-719	99	19	can	can	AUX
ijtc-719	99	20	be	be	AUX
ijtc-719	99	21	achieved	achieve	VERB
ijtc-719	99	22	.	.	PUNCT
ijtc-719	100	1	examples	example	NOUN
ijtc-719	100	2	of	of	ADP
ijtc-719	100	3	this	this	DET
ijtc-719	100	4	principle	principle	NOUN
ijtc-719	100	5	is	be	AUX
ijtc-719	100	6	that	that	SCONJ
ijtc-719	100	7	taxes	taxis	NOUN
ijtc-719	100	8	that	that	PRON
ijtc-719	100	9	resorted	resort	VERB
ijtc-719	100	10	to	to	ADP
ijtc-719	100	11	charging	charge	VERB
ijtc-719	100	12	a	a	DET
ijtc-719	100	13	higher	high	ADJ
ijtc-719	100	14	tax	tax	NOUN
ijtc-719	100	15	rate	rate	NOUN
ijtc-719	100	16	(	(	PUNCT
ijtc-719	100	17	%	%	INTJ
ijtc-719	100	18	)	)	PUNCT
ijtc-719	100	19	on	on	ADP
ijtc-719	100	20	higher	high	ADJ
ijtc-719	100	21	income	income	NOUN
ijtc-719	100	22	and	and	CCONJ
ijtc-719	100	23	wealthy	wealthy	ADJ
ijtc-719	100	24	people	people	NOUN
ijtc-719	100	25	progressively	progressively	ADV
ijtc-719	100	26	and	and	CCONJ
ijtc-719	100	27	low	low	ADJ
ijtc-719	100	28	rate	rate	NOUN
ijtc-719	100	29	(	(	PUNCT
ijtc-719	100	30	%	%	INTJ
ijtc-719	100	31	)	)	PUNCT
ijtc-719	100	32	on	on	ADP
ijtc-719	100	33	lower	low	ADJ
ijtc-719	100	34	income	income	NOUN
ijtc-719	100	35	or	or	CCONJ
ijtc-719	100	36	wealth	wealth	NOUN
ijtc-719	100	37	.	.	PUNCT
ijtc-719	101	1	despite	despite	SCONJ
ijtc-719	101	2	the	the	DET
ijtc-719	101	3	points	point	NOUN
ijtc-719	101	4	raised	raise	VERB
ijtc-719	101	5	above	above	ADV
ijtc-719	101	6	,	,	PUNCT
ijtc-719	101	7	jan	jan	PROPN
ijtc-719	101	8	(	(	PUNCT
ijtc-719	101	9	2016	2016	NUM
ijtc-719	101	10	)	)	PUNCT
ijtc-719	101	11	raised	raise	VERB
ijtc-719	101	12	some	some	DET
ijtc-719	101	13	arguments	argument	NOUN
ijtc-719	101	14	in	in	ADP
ijtc-719	101	15	favour	favour	NOUN
ijtc-719	101	16	of	of	ADP
ijtc-719	101	17	the	the	DET
ijtc-719	101	18	principle	principle	NOUN
ijtc-719	101	19	which	which	PRON
ijtc-719	101	20	are	be	AUX
ijtc-719	101	21	:	:	PUNCT
ijtc-719	101	22	1	1	X
ijtc-719	101	23	.	.	PUNCT
ijtc-719	102	1	the	the	DET
ijtc-719	102	2	resources	resource	NOUN
ijtc-719	102	3	available	available	ADJ
ijtc-719	102	4	to	to	ADP
ijtc-719	102	5	the	the	DET
ijtc-719	102	6	rich	rich	ADJ
ijtc-719	102	7	are	be	AUX
ijtc-719	102	8	far	far	ADV
ijtc-719	102	9	more	more	ADJ
ijtc-719	102	10	than	than	ADP
ijtc-719	102	11	their	their	PRON
ijtc-719	102	12	major	major	ADJ
ijtc-719	102	13	necessities	necessity	NOUN
ijtc-719	102	14	and	and	CCONJ
ijtc-719	102	15	since	since	SCONJ
ijtc-719	102	16	a	a	DET
ijtc-719	102	17	normal	normal	ADJ
ijtc-719	102	18	consumer	consumer	NOUN
ijtc-719	102	19	acts	act	NOUN
ijtc-719	102	20	rationally	rationally	ADV
ijtc-719	102	21	,	,	PUNCT
ijtc-719	102	22	wealthier	wealthy	ADJ
ijtc-719	102	23	people	people	NOUN
ijtc-719	102	24	derive	derive	VERB
ijtc-719	102	25	less	less	ADV
ijtc-719	102	26	and	and	CCONJ
ijtc-719	102	27	less	less	ADV
ijtc-719	102	28	additional	additional	ADJ
ijtc-719	102	29	satisfaction	satisfaction	NOUN
ijtc-719	102	30	(	(	PUNCT
ijtc-719	102	31	marginal	marginal	ADJ
ijtc-719	102	32	utility	utility	NOUN
ijtc-719	102	33	)	)	PUNCT
ijtc-719	102	34	from	from	ADP
ijtc-719	102	35	an	an	DET
ijtc-719	102	36	additional	additional	ADJ
ijtc-719	102	37	dollar	dollar	NOUN
ijtc-719	102	38	spent	spend	VERB
ijtc-719	102	39	.	.	PUNCT
ijtc-719	103	1	in	in	ADP
ijtc-719	103	2	other	other	ADJ
ijtc-719	103	3	words	word	NOUN
ijtc-719	103	4	,	,	PUNCT
ijtc-719	103	5	the	the	DET
ijtc-719	103	6	value	value	NOUN
ijtc-719	103	7	of	of	ADP
ijtc-719	103	8	a	a	DET
ijtc-719	103	9	dollar	dollar	NOUN
ijtc-719	103	10	for	for	ADP
ijtc-719	103	11	a	a	DET
ijtc-719	103	12	wealthy	wealthy	ADJ
ijtc-719	103	13	person	person	NOUN
ijtc-719	103	14	reduces	reduce	VERB
ijtc-719	103	15	as	as	SCONJ
ijtc-719	103	16	they	they	PRON
ijtc-719	103	17	spend	spend	VERB
ijtc-719	103	18	more	more	ADJ
ijtc-719	103	19	.	.	PUNCT
ijtc-719	104	1	the	the	DET
ijtc-719	104	2	marginal	marginal	ADJ
ijtc-719	104	3	utility	utility	NOUN
ijtc-719	104	4	per	per	ADP
ijtc-719	104	5	dollar	dollar	NOUN
ijtc-719	104	6	for	for	ADP
ijtc-719	104	7	a	a	DET
ijtc-719	104	8	poor	poor	ADJ
ijtc-719	104	9	person	person	NOUN
ijtc-719	104	10	also	also	ADV
ijtc-719	104	11	falls	fall	VERB
ijtc-719	104	12	however	however	ADV
ijtc-719	104	13	;	;	PUNCT
ijtc-719	104	14	it	it	PRON
ijtc-719	104	15	is	be	AUX
ijtc-719	104	16	still	still	ADV
ijtc-719	104	17	much	much	ADV
ijtc-719	104	18	higher	high	ADJ
ijtc-719	104	19	than	than	ADP
ijtc-719	104	20	that	that	PRON
ijtc-719	104	21	of	of	ADP
ijtc-719	104	22	a	a	DET
ijtc-719	104	23	wealthier	wealthy	ADJ
ijtc-719	104	24	person	person	NOUN
ijtc-719	104	25	.	.	PUNCT
ijtc-719	105	1	this	this	PRON
ijtc-719	105	2	means	mean	VERB
ijtc-719	105	3	that	that	SCONJ
ijtc-719	105	4	if	if	SCONJ
ijtc-719	105	5	equal	equal	ADJ
ijtc-719	105	6	nominal	nominal	ADJ
ijtc-719	105	7	taxes	taxis	NOUN
ijtc-719	105	8	are	be	AUX
ijtc-719	105	9	charged	charge	VERB
ijtc-719	105	10	,	,	PUNCT
ijtc-719	105	11	it	it	PRON
ijtc-719	105	12	will	will	AUX
ijtc-719	105	13	cause	cause	VERB
ijtc-719	105	14	unfairly	unfairly	ADV
ijtc-719	105	15	high	high	ADJ
ijtc-719	105	16	utility	utility	NOUN
ijtc-719	105	17	sacrifice	sacrifice	NOUN
ijtc-719	105	18	for	for	ADP
ijtc-719	105	19	a	a	DET
ijtc-719	105	20	poor	poor	ADJ
ijtc-719	105	21	person	person	NOUN
ijtc-719	105	22	than	than	ADP
ijtc-719	105	23	for	for	ADP
ijtc-719	105	24	a	a	DET
ijtc-719	105	25	wealthier	wealthy	ADJ
ijtc-719	105	26	person	person	NOUN
ijtc-719	105	27	.	.	PUNCT
ijtc-719	106	1	to	to	PART
ijtc-719	106	2	equalize	equalize	VERB
ijtc-719	106	3	to	to	ADP
ijtc-719	106	4	the	the	DET
ijtc-719	106	5	utility	utility	NOUN
ijtc-719	106	6	sacrifice	sacrifice	NOUN
ijtc-719	106	7	caused	cause	VERB
ijtc-719	106	8	by	by	ADP
ijtc-719	106	9	taxes	taxis	NOUN
ijtc-719	106	10	,	,	PUNCT
ijtc-719	106	11	poor	poor	ADJ
ijtc-719	106	12	people	people	NOUN
ijtc-719	106	13	should	should	AUX
ijtc-719	106	14	pay	pay	VERB
ijtc-719	106	15	less	less	ADJ
ijtc-719	106	16	and	and	CCONJ
ijtc-719	106	17	wealthier	wealthy	ADJ
ijtc-719	106	18	should	should	AUX
ijtc-719	106	19	pay	pay	VERB
ijtc-719	106	20	more	more	ADJ
ijtc-719	106	21	.	.	PUNCT
ijtc-719	107	1	2	2	X
ijtc-719	107	2	.	.	X
ijtc-719	107	3	progressive	progressive	ADJ
ijtc-719	107	4	taxes	taxis	NOUN
ijtc-719	107	5	,	,	PUNCT
ijtc-719	107	6	which	which	PRON
ijtc-719	107	7	follow	follow	VERB
ijtc-719	107	8	ability	ability	NOUN
ijtc-719	107	9	-	-	PUNCT
ijtc-719	107	10	to	to	ADP
ijtc-719	107	11	-	-	PUNCT
ijtc-719	107	12	pay	pay	NOUN
ijtc-719	107	13	principle	principle	NOUN
ijtc-719	107	14	,	,	PUNCT
ijtc-719	107	15	can	can	AUX
ijtc-719	107	16	quickly	quickly	ADV
ijtc-719	107	17	fulfil	fulfil	VERB
ijtc-719	107	18	the	the	DET
ijtc-719	107	19	revenue	revenue	NOUN
ijtc-719	107	20	needs	need	NOUN
ijtc-719	107	21	of	of	ADP
ijtc-719	107	22	a	a	DET
ijtc-719	107	23	government	government	NOUN
ijtc-719	107	24	and	and	CCONJ
ijtc-719	107	25	also	also	ADV
ijtc-719	107	26	result	result	VERB
ijtc-719	107	27	in	in	ADP
ijtc-719	107	28	more	more	ADJ
ijtc-719	107	29	revenue	revenue	NOUN
ijtc-719	107	30	for	for	ADP
ijtc-719	107	31	government	government	NOUN
ijtc-719	107	32	,	,	PUNCT
ijtc-719	107	33	provided	provide	VERB
ijtc-719	107	34	there	there	PRON
ijtc-719	107	35	is	be	VERB
ijtc-719	107	36	no	no	DET
ijtc-719	107	37	tax	tax	NOUN
ijtc-719	107	38	evasion	evasion	NOUN
ijtc-719	107	39	.	.	PUNCT
ijtc-719	108	1	arguments	argument	NOUN
ijtc-719	108	2	against	against	ADP
ijtc-719	108	3	the	the	PRON
ijtc-719	108	4	ability	ability	NOUN
ijtc-719	108	5	-	-	PUNCT
ijtc-719	108	6	to	to	ADP
ijtc-719	108	7	-	-	PUNCT
ijtc-719	108	8	pay	pay	NOUN
ijtc-719	108	9	are	be	AUX
ijtc-719	108	10	:	:	PUNCT
ijtc-719	108	11	a.	a.	X
ijtc-719	108	12	)	)	PUNCT
ijtc-719	109	1	it	it	PRON
ijtc-719	109	2	is	be	AUX
ijtc-719	109	3	difficult	difficult	ADJ
ijtc-719	109	4	if	if	SCONJ
ijtc-719	109	5	not	not	PART
ijtc-719	109	6	impossible	impossible	ADJ
ijtc-719	109	7	to	to	PART
ijtc-719	109	8	determine	determine	VERB
ijtc-719	109	9	the	the	DET
ijtc-719	109	10	ability	ability	NOUN
ijtc-719	109	11	of	of	ADP
ijtc-719	109	12	a	a	DET
ijtc-719	109	13	person	person	NOUN
ijtc-719	109	14	to	to	PART
ijtc-719	109	15	pay	pay	VERB
ijtc-719	109	16	taxes	taxis	NOUN
ijtc-719	109	17	.	.	PUNCT
ijtc-719	110	1	the	the	DET
ijtc-719	110	2	term	term	NOUN
ijtc-719	110	3	“	"	PUNCT
ijtc-719	110	4	ability	ability	NOUN
ijtc-719	110	5	–	–	PUNCT
ijtc-719	110	6	to	to	ADP
ijtc-719	110	7	-	-	PUNCT
ijtc-719	110	8	pay	pay	NOUN
ijtc-719	110	9	”	"	PUNCT
ijtc-719	110	10	is	be	AUX
ijtc-719	110	11	ambiguous	ambiguous	ADJ
ijtc-719	110	12	.	.	PUNCT
ijtc-719	111	1	it	it	PRON
ijtc-719	111	2	leads	lead	VERB
ijtc-719	111	3	to	to	ADP
ijtc-719	111	4	questions	question	NOUN
ijtc-719	111	5	such	such	ADJ
ijtc-719	111	6	as	as	ADP
ijtc-719	111	7	:	:	PUNCT
ijtc-719	111	8	should	should	AUX
ijtc-719	111	9	the	the	DET
ijtc-719	111	10	taxes	taxis	NOUN
ijtc-719	111	11	be	be	AUX
ijtc-719	111	12	charged	charge	VERB
ijtc-719	111	13	at	at	ADP
ijtc-719	111	14	a	a	DET
ijtc-719	111	15	uniform	uniform	ADJ
ijtc-719	111	16	percentage	percentage	NOUN
ijtc-719	111	17	for	for	ADP
ijtc-719	111	18	all	all	DET
ijtc-719	111	19	taxpayers	taxpayer	NOUN
ijtc-719	111	20	or	or	CCONJ
ijtc-719	111	21	is	be	AUX
ijtc-719	111	22	it	it	PRON
ijtc-719	111	23	based	base	VERB
ijtc-719	111	24	on	on	ADP
ijtc-719	111	25	a	a	DET
ijtc-719	111	26	higher	high	ADJ
ijtc-719	111	27	percentage	percentage	NOUN
ijtc-719	111	28	on	on	ADP
ijtc-719	111	29	high	high	ADJ
ijtc-719	111	30	income	income	NOUN
ijtc-719	111	31	and	and	CCONJ
ijtc-719	111	32	low	low	ADJ
ijtc-719	111	33	percentage	percentage	NOUN
ijtc-719	111	34	on	on	ADP
ijtc-719	111	35	low	low	ADJ
ijtc-719	111	36	income	income	NOUN
ijtc-719	111	37	?	?	PUNCT
ijtc-719	112	1	b.	b.	NOUN
ijtc-719	112	2	)	)	PUNCT
ijtc-719	113	1	taxes	taxis	NOUN
ijtc-719	113	2	enable	enable	VERB
ijtc-719	113	3	government	government	NOUN
ijtc-719	113	4	to	to	PART
ijtc-719	113	5	provide	provide	VERB
ijtc-719	113	6	social	social	ADJ
ijtc-719	113	7	amenities	amenity	NOUN
ijtc-719	113	8	and	and	CCONJ
ijtc-719	113	9	service	service	NOUN
ijtc-719	113	10	to	to	ADP
ijtc-719	113	11	the	the	DET
ijtc-719	113	12	citizen	citizen	NOUN
ijtc-719	113	13	and	and	CCONJ
ijtc-719	113	14	the	the	DET
ijtc-719	113	15	availability	availability	NOUN
ijtc-719	113	16	and	and	CCONJ
ijtc-719	113	17	use	use	NOUN
ijtc-719	113	18	of	of	ADP
ijtc-719	113	19	these	these	PRON
ijtc-719	113	20	by	by	ADP
ijtc-719	113	21	citizen	citizen	NOUN
ijtc-719	113	22	offer	offer	VERB
ijtc-719	113	23	public	public	ADJ
ijtc-719	113	24	goods	good	NOUN
ijtc-719	113	25	and	and	CCONJ
ijtc-719	113	26	services	service	NOUN
ijtc-719	113	27	and	and	CCONJ
ijtc-719	113	28	the	the	DET
ijtc-719	113	29	users	user	NOUN
ijtc-719	113	30	of	of	ADP
ijtc-719	113	31	those	those	DET
ijtc-719	113	32	goods	good	NOUN
ijtc-719	113	33	and	and	CCONJ
ijtc-719	113	34	services	service	NOUN
ijtc-719	113	35	should	should	AUX
ijtc-719	113	36	pay	pay	VERB
ijtc-719	113	37	taxes	taxis	NOUN
ijtc-719	113	38	according	accord	VERB
ijtc-719	113	39	to	to	ADP
ijtc-719	113	40	extent	extent	NOUN
ijtc-719	113	41	to	to	PART
ijtc-719	113	42	which	which	PRON
ijtc-719	113	43	they	they	PRON
ijtc-719	113	44	use	use	VERB
ijtc-719	113	45	public	public	ADJ
ijtc-719	113	46	goods	good	NOUN
ijtc-719	113	47	and	and	CCONJ
ijtc-719	113	48	services	service	NOUN
ijtc-719	113	49	and	and	CCONJ
ijtc-719	113	50	not	not	PART
ijtc-719	113	51	on	on	ADP
ijtc-719	113	52	the	the	DET
ijtc-719	113	53	basis	basis	NOUN
ijtc-719	113	54	of	of	ADP
ijtc-719	113	55	how	how	SCONJ
ijtc-719	113	56	much	much	ADJ
ijtc-719	113	57	they	they	PRON
ijtc-719	113	58	have	have	AUX
ijtc-719	113	59	earned	earn	VERB
ijtc-719	113	60	.	.	PUNCT
ijtc-719	114	1	j.s	j.s	PROPN
ijtc-719	114	2	mill	mill	NOUN
ijtc-719	114	3	and	and	CCONJ
ijtc-719	114	4	some	some	DET
ijtc-719	114	5	other	other	ADJ
ijtc-719	114	6	classical	classical	ADJ
ijtc-719	114	7	economist	economist	NOUN
ijtc-719	114	8	have	have	AUX
ijtc-719	114	9	proposed	propose	VERB
ijtc-719	114	10	that	that	SCONJ
ijtc-719	114	11	the	the	DET
ijtc-719	114	12	principle	principle	NOUN
ijtc-719	114	13	of	of	ADP
ijtc-719	114	14	proportionate	proportionate	ADJ
ijtc-719	114	15	in	in	ADP
ijtc-719	114	16	taxation	taxation	NOUN
ijtc-719	114	17	should	should	AUX
ijtc-719	114	18	be	be	AUX
ijtc-719	114	19	reckoned	reckon	VERB
ijtc-719	114	20	in	in	ADP
ijtc-719	114	21	other	other	ADJ
ijtc-719	114	22	to	to	PART
ijtc-719	114	23	meet	meet	VERB
ijtc-719	114	24	the	the	DET
ijtc-719	114	25	idea	idea	NOUN
ijtc-719	114	26	of	of	ADP
ijtc-719	114	27	the	the	DET
ijtc-719	114	28	administration	administration	NOUN
ijtc-719	114	29	of	of	ADP
ijtc-719	114	30	land	land	NOUN
ijtc-719	114	31	.	.	PUNCT
ijtc-719	115	1	whereas	whereas	SCONJ
ijtc-719	115	2	,	,	PUNCT
ijtc-719	115	3	the	the	DET
ijtc-719	115	4	contemporary	contemporary	ADJ
ijtc-719	115	5	economist	economist	NOUN
ijtc-719	115	6	have	have	VERB
ijtc-719	115	7	a	a	DET
ijtc-719	115	8	different	different	ADJ
ijtc-719	115	9	view	view	NOUN
ijtc-719	115	10	.	.	PUNCT
ijtc-719	116	1	they	they	PRON
ijtc-719	116	2	stated	state	VERB
ijtc-719	116	3	that	that	SCONJ
ijtc-719	116	4	as	as	ADP
ijtc-719	116	5	income	income	NOUN
ijtc-719	116	6	increases	increase	NOUN
ijtc-719	116	7	,	,	PUNCT
ijtc-719	116	8	the	the	DET
ijtc-719	116	9	marginal	marginal	ADJ
ijtc-719	116	10	utility	utility	NOUN
ijtc-719	116	11	of	of	ADP
ijtc-719	116	12	income	income	NOUN
ijtc-719	116	13	decreases	decrease	VERB
ijtc-719	116	14	.	.	PUNCT
ijtc-719	117	1	the	the	DET
ijtc-719	117	2	state	state	NOUN
ijtc-719	117	3	of	of	ADP
ijtc-719	117	4	sacrifice	sacrifice	NOUN
ijtc-719	117	5	can	can	AUX
ijtc-719	117	6	only	only	ADV
ijtc-719	117	7	be	be	AUX
ijtc-719	117	8	achieved	achieve	VERB
ijtc-719	117	9	if	if	SCONJ
ijtc-719	117	10	one	one	NUM
ijtc-719	117	11	with	with	ADP
ijtc-719	117	12	more	more	ADJ
ijtc-719	117	13	income	income	NOUN
ijtc-719	117	14	is	be	AUX
ijtc-719	117	15	taxed	tax	VERB
ijtc-719	117	16	with	with	ADP
ijtc-719	117	17	a	a	DET
ijtc-719	117	18	high	high	ADJ
ijtc-719	117	19	tax	tax	NOUN
ijtc-719	117	20	rate	rate	NOUN
ijtc-719	117	21	than	than	ADP
ijtc-719	117	22	those	those	PRON
ijtc-719	117	23	with	with	ADP
ijtc-719	117	24	a	a	DET
ijtc-719	117	25	low	low	ADJ
ijtc-719	117	26	income	income	NOUN
ijtc-719	117	27	.	.	PUNCT
ijtc-719	118	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	118	2	a	a	DET
ijtc-719	118	3	framework	framework	NOUN
ijtc-719	118	4	for	for	ADP
ijtc-719	118	5	boosting	boost	VERB
ijtc-719	118	6	revenue	revenue	NOUN
ijtc-719	118	7	generation	generation	NOUN
ijtc-719	118	8	from	from	ADP
ijtc-719	118	9	land	land	NOUN
ijtc-719	118	10	taxes	taxis	NOUN
ijtc-719	118	11	in	in	ADP
ijtc-719	118	12	ogun	ogun	PROPN
ijtc-719	118	13	state	state	PROPN
ijtc-719	118	14	,	,	PUNCT
ijtc-719	118	15	nigeria	nigeria	PROPN
ijtc-719	118	16	orekan	orekan	VERB
ijtc-719	118	17	363	363	NUM
ijtc-719	118	18	|	|	ADV
ijtc-719	118	19	ilomata	ilomata	PROPN
ijtc-719	118	20	international	international	ADJ
ijtc-719	118	21	journal	journal	NOUN
ijtc-719	118	22	of	of	ADP
ijtc-719	118	23	tax	tax	PROPN
ijtc-719	118	24	&	&	CCONJ
ijtc-719	118	25	accounting	account	VERB
ijtc-719	118	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	118	27	cost	cost	NOUN
ijtc-719	118	28	of	of	ADP
ijtc-719	118	29	service	service	NOUN
ijtc-719	118	30	theory	theory	NOUN
ijtc-719	118	31	some	some	DET
ijtc-719	118	32	economists	economist	NOUN
ijtc-719	118	33	came	come	VERB
ijtc-719	118	34	up	up	ADP
ijtc-719	118	35	with	with	ADP
ijtc-719	118	36	the	the	DET
ijtc-719	118	37	opinion	opinion	NOUN
ijtc-719	118	38	that	that	SCONJ
ijtc-719	118	39	if	if	SCONJ
ijtc-719	118	40	public	public	NOUN
ijtc-719	118	41	are	be	AUX
ijtc-719	118	42	charged	charge	VERB
ijtc-719	118	43	based	base	VERB
ijtc-719	118	44	on	on	ADP
ijtc-719	118	45	the	the	DET
ijtc-719	118	46	services	service	NOUN
ijtc-719	118	47	available	available	ADJ
ijtc-719	118	48	to	to	ADP
ijtc-719	118	49	them	they	PRON
ijtc-719	118	50	,	,	PUNCT
ijtc-719	118	51	then	then	ADV
ijtc-719	118	52	the	the	DET
ijtc-719	118	53	principle	principle	NOUN
ijtc-719	118	54	of	of	ADP
ijtc-719	118	55	equity	equity	NOUN
ijtc-719	118	56	in	in	ADP
ijtc-719	118	57	taxation	taxation	NOUN
ijtc-719	118	58	would	would	AUX
ijtc-719	118	59	be	be	AUX
ijtc-719	118	60	satisfied	satisfied	ADJ
ijtc-719	118	61	.	.	PUNCT
ijtc-719	119	1	this	this	DET
ijtc-719	119	2	principle	principle	NOUN
ijtc-719	119	3	is	be	AUX
ijtc-719	119	4	also	also	ADV
ijtc-719	119	5	applicable	applicable	ADJ
ijtc-719	119	6	to	to	ADP
ijtc-719	119	7	those	those	DET
ijtc-719	119	8	services	service	NOUN
ijtc-719	119	9	rendered	render	VERB
ijtc-719	119	10	out	out	ADP
ijtc-719	119	11	of	of	ADP
ijtc-719	119	12	price	price	NOUN
ijtc-719	119	13	like	like	ADP
ijtc-719	119	14	postal	postal	ADJ
ijtc-719	119	15	,	,	PUNCT
ijtc-719	119	16	transportation	transportation	NOUN
ijtc-719	119	17	services	service	NOUN
ijtc-719	119	18	and	and	CCONJ
ijtc-719	119	19	electricity	electricity	NOUN
ijtc-719	119	20	.	.	PUNCT
ijtc-719	120	1	although	although	SCONJ
ijtc-719	120	2	,	,	PUNCT
ijtc-719	120	3	a	a	DET
ijtc-719	120	4	greater	great	ADJ
ijtc-719	120	5	proportion	proportion	NOUN
ijtc-719	120	6	of	of	ADP
ijtc-719	120	7	expenditure	expenditure	NOUN
ijtc-719	120	8	incurred	incur	VERB
ijtc-719	120	9	by	by	ADP
ijtc-719	120	10	the	the	DET
ijtc-719	120	11	government	government	NOUN
ijtc-719	120	12	can	can	AUX
ijtc-719	120	13	not	not	PART
ijtc-719	120	14	be	be	AUX
ijtc-719	120	15	allocated	allocate	VERB
ijtc-719	120	16	to	to	ADP
ijtc-719	120	17	each	each	DET
ijtc-719	120	18	individual	individual	NOUN
ijtc-719	120	19	due	due	ADP
ijtc-719	120	20	to	to	ADP
ijtc-719	120	21	the	the	DET
ijtc-719	120	22	fact	fact	NOUN
ijtc-719	120	23	it	it	PRON
ijtc-719	120	24	is	be	AUX
ijtc-719	120	25	easily	easily	ADV
ijtc-719	120	26	determined	determine	VERB
ijtc-719	120	27	.	.	PUNCT
ijtc-719	121	1	the	the	DET
ijtc-719	121	2	grand	grand	ADJ
ijtc-719	121	3	unified	unified	ADJ
ijtc-719	121	4	theory	theory	NOUN
ijtc-719	121	5	of	of	ADP
ijtc-719	121	6	revenue	revenue	NOUN
ijtc-719	121	7	generation	generation	NOUN
ijtc-719	121	8	(	(	PUNCT
ijtc-719	121	9	gut	gut	NOUN
ijtc-719	121	10	-	-	PUNCT
ijtc-719	121	11	rg	rg	NOUN
ijtc-719	121	12	)	)	PUNCT
ijtc-719	121	13	according	accord	VERB
ijtc-719	121	14	to	to	ADP
ijtc-719	121	15	ramdas	ramdas	PROPN
ijtc-719	121	16	(	(	PUNCT
ijtc-719	121	17	2012	2012	NUM
ijtc-719	121	18	)	)	PUNCT
ijtc-719	121	19	,	,	PUNCT
ijtc-719	121	20	he	he	PRON
ijtc-719	121	21	scrutinised	scrutinise	VERB
ijtc-719	121	22	this	this	DET
ijtc-719	121	23	theory	theory	NOUN
ijtc-719	121	24	and	and	CCONJ
ijtc-719	121	25	likened	liken	VERB
ijtc-719	121	26	it	it	PRON
ijtc-719	121	27	to	to	ADP
ijtc-719	121	28	the	the	DET
ijtc-719	121	29	general	general	ADJ
ijtc-719	121	30	principle	principle	NOUN
ijtc-719	121	31	of	of	ADP
ijtc-719	121	32	physics	physics	NOUN
ijtc-719	121	33	,	,	PUNCT
ijtc-719	121	34	which	which	PRON
ijtc-719	121	35	offers	offer	VERB
ijtc-719	121	36	an	an	DET
ijtc-719	121	37	interesting	interesting	ADJ
ijtc-719	121	38	analogue	analogue	NOUN
ijtc-719	121	39	to	to	ADP
ijtc-719	121	40	revenue	revenue	NOUN
ijtc-719	121	41	mobilisation	mobilisation	NOUN
ijtc-719	121	42	value	value	NOUN
ijtc-719	121	43	chain	chain	NOUN
ijtc-719	121	44	that	that	PRON
ijtc-719	121	45	starts	start	VERB
ijtc-719	121	46	with	with	ADP
ijtc-719	121	47	good	good	ADJ
ijtc-719	121	48	process	process	NOUN
ijtc-719	121	49	or	or	CCONJ
ijtc-719	121	50	technique	technique	NOUN
ijtc-719	121	51	of	of	ADP
ijtc-719	121	52	promoting	promote	VERB
ijtc-719	121	53	a	a	DET
ijtc-719	121	54	product	product	NOUN
ijtc-719	121	55	which	which	PRON
ijtc-719	121	56	will	will	AUX
ijtc-719	121	57	end	end	VERB
ijtc-719	121	58	up	up	ADP
ijtc-719	121	59	being	be	AUX
ijtc-719	121	60	sold	sell	VERB
ijtc-719	121	61	.	.	PUNCT
ijtc-719	122	1	he	he	PRON
ijtc-719	122	2	discussed	discuss	VERB
ijtc-719	122	3	that	that	SCONJ
ijtc-719	122	4	the	the	DET
ijtc-719	122	5	word	word	NOUN
ijtc-719	122	6	of	of	ADP
ijtc-719	122	7	hypothetical	hypothetical	ADJ
ijtc-719	122	8	physics	physics	NOUN
ijtc-719	122	9	gives	give	VERB
ijtc-719	122	10	an	an	DET
ijtc-719	122	11	attractive	attractive	ADJ
ijtc-719	122	12	analogue	analogue	NOUN
ijtc-719	122	13	to	to	ADP
ijtc-719	122	14	the	the	DET
ijtc-719	122	15	revenue	revenue	NOUN
ijtc-719	122	16	mobilisation	mobilisation	NOUN
ijtc-719	122	17	of	of	ADP
ijtc-719	122	18	the	the	DET
ijtc-719	122	19	market	market	NOUN
ijtc-719	122	20	price	price	NOUN
ijtc-719	122	21	chain	chain	NOUN
ijtc-719	122	22	that	that	PRON
ijtc-719	122	23	starts	start	VERB
ijtc-719	122	24	in	in	ADP
ijtc-719	122	25	the	the	DET
ijtc-719	122	26	projecting	projecting	NOUN
ijtc-719	122	27	of	of	ADP
ijtc-719	122	28	products	product	NOUN
ijtc-719	122	29	finishes	finish	VERB
ijtc-719	122	30	in	in	ADP
ijtc-719	122	31	sales	sale	NOUN
ijtc-719	122	32	.	.	PUNCT
ijtc-719	123	1	he	he	PRON
ijtc-719	123	2	further	far	ADV
ijtc-719	123	3	explained	explain	VERB
ijtc-719	123	4	that	that	SCONJ
ijtc-719	123	5	the	the	DET
ijtc-719	123	6	ordinary	ordinary	ADJ
ijtc-719	123	7	word	word	NOUN
ijtc-719	123	8	of	of	ADP
ijtc-719	123	9	selling	sell	VERB
ijtc-719	123	10	products	product	NOUN
ijtc-719	123	11	and	and	CCONJ
ijtc-719	123	12	making	make	VERB
ijtc-719	123	13	money	money	NOUN
ijtc-719	123	14	has	have	VERB
ijtc-719	123	15	similarities	similarity	NOUN
ijtc-719	123	16	.	.	PUNCT
ijtc-719	124	1	businesses	business	NOUN
ijtc-719	124	2	perform	perform	VERB
ijtc-719	124	3	with	with	ADP
ijtc-719	124	4	a	a	DET
ijtc-719	124	5	neo	neo	ADJ
ijtc-719	124	6	-	-	ADJ
ijtc-719	124	7	classical	classical	ADJ
ijtc-719	124	8	approach	approach	NOUN
ijtc-719	124	9	that	that	PRON
ijtc-719	124	10	is	be	AUX
ijtc-719	124	11	against	against	ADP
ijtc-719	124	12	the	the	DET
ijtc-719	124	13	two	two	NUM
ijtc-719	124	14	major	major	ADJ
ijtc-719	124	15	forces	force	NOUN
ijtc-719	124	16	in	in	ADP
ijtc-719	124	17	revenue	revenue	NOUN
ijtc-719	124	18	realisation	realisation	NOUN
ijtc-719	124	19	in	in	ADP
ijtc-719	124	20	the	the	DET
ijtc-719	124	21	universe	universe	NOUN
ijtc-719	124	22	and	and	CCONJ
ijtc-719	124	23	these	these	PRON
ijtc-719	124	24	are	be	AUX
ijtc-719	124	25	;	;	PUNCT
ijtc-719	124	26	marketing	marketing	NOUN
ijtc-719	124	27	and	and	CCONJ
ijtc-719	124	28	sales	sale	NOUN
ijtc-719	124	29	.	.	PUNCT
ijtc-719	125	1	with	with	ADP
ijtc-719	125	2	more	more	ADJ
ijtc-719	125	3	than	than	ADP
ijtc-719	125	4	a	a	DET
ijtc-719	125	5	dozen	dozen	NOUN
ijtc-719	125	6	years	year	NOUN
ijtc-719	125	7	in	in	ADP
ijtc-719	125	8	the	the	DET
ijtc-719	125	9	21st	21st	ADJ
ijtc-719	125	10	century	century	NOUN
ijtc-719	125	11	,	,	PUNCT
ijtc-719	125	12	the	the	DET
ijtc-719	125	13	methods	method	NOUN
ijtc-719	125	14	,	,	PUNCT
ijtc-719	125	15	ways	way	NOUN
ijtc-719	125	16	and	and	CCONJ
ijtc-719	125	17	discussions	discussion	NOUN
ijtc-719	125	18	in	in	ADP
ijtc-719	125	19	marketing	marketing	NOUN
ijtc-719	125	20	products	product	NOUN
ijtc-719	125	21	and	and	CCONJ
ijtc-719	125	22	making	make	VERB
ijtc-719	125	23	sales	sale	NOUN
ijtc-719	125	24	has	have	AUX
ijtc-719	125	25	not	not	PART
ijtc-719	125	26	changed	change	VERB
ijtc-719	125	27	much	much	ADV
ijtc-719	125	28	.	.	PUNCT
ijtc-719	126	1	ramdas	ramdas	PROPN
ijtc-719	126	2	(	(	PUNCT
ijtc-719	126	3	2012	2012	NUM
ijtc-719	126	4	)	)	PUNCT
ijtc-719	126	5	,	,	PUNCT
ijtc-719	126	6	likened	liken	VERB
ijtc-719	126	7	it	it	PRON
ijtc-719	126	8	to	to	ADP
ijtc-719	126	9	the	the	DET
ijtc-719	126	10	historical	historical	ADJ
ijtc-719	126	11	disputes	dispute	NOUN
ijtc-719	126	12	between	between	ADP
ijtc-719	126	13	particles	particle	NOUN
ijtc-719	126	14	physicist	physicist	NOUN
ijtc-719	126	15	and	and	CCONJ
ijtc-719	126	16	astrophysicist	astrophysicist	NOUN
ijtc-719	126	17	.	.	PUNCT
ijtc-719	127	1	in	in	ADP
ijtc-719	127	2	other	other	ADJ
ijtc-719	127	3	words	word	NOUN
ijtc-719	127	4	,	,	PUNCT
ijtc-719	127	5	he	he	PRON
ijtc-719	127	6	suggested	suggest	VERB
ijtc-719	127	7	that	that	SCONJ
ijtc-719	127	8	the	the	DET
ijtc-719	127	9	grand	grand	ADJ
ijtc-719	127	10	unified	unified	ADJ
ijtc-719	127	11	theory	theory	NOUN
ijtc-719	127	12	of	of	ADP
ijtc-719	127	13	revenue	revenue	NOUN
ijtc-719	127	14	generation	generation	NOUN
ijtc-719	127	15	(	(	PUNCT
ijtc-719	127	16	gut	gut	NOUN
ijtc-719	127	17	-	-	PUNCT
ijtc-719	127	18	rg	rg	NOUN
ijtc-719	127	19	)	)	PUNCT
ijtc-719	127	20	would	would	AUX
ijtc-719	127	21	be	be	AUX
ijtc-719	127	22	needed	need	VERB
ijtc-719	127	23	to	to	PART
ijtc-719	127	24	boost	boost	VERB
ijtc-719	127	25	revenue	revenue	NOUN
ijtc-719	127	26	generation	generation	NOUN
ijtc-719	127	27	in	in	ADP
ijtc-719	127	28	business	business	NOUN
ijtc-719	127	29	.	.	PUNCT
ijtc-719	128	1	this	this	DET
ijtc-719	128	2	theory	theory	NOUN
ijtc-719	128	3	(	(	PUNCT
ijtc-719	128	4	gut	gut	PROPN
ijtc-719	128	5	-	-	PUNCT
ijtc-719	128	6	rg	rg	NOUN
ijtc-719	128	7	)	)	PUNCT
ijtc-719	128	8	replaces	replace	VERB
ijtc-719	128	9	the	the	DET
ijtc-719	128	10	incapable	incapable	ADJ
ijtc-719	128	11	conventional	conventional	ADJ
ijtc-719	128	12	principles	principle	NOUN
ijtc-719	128	13	and	and	CCONJ
ijtc-719	128	14	encourages	encourage	VERB
ijtc-719	128	15	a	a	DET
ijtc-719	128	16	better	well	ADJ
ijtc-719	128	17	method	method	NOUN
ijtc-719	128	18	of	of	ADP
ijtc-719	128	19	finding	find	VERB
ijtc-719	128	20	customers	customer	NOUN
ijtc-719	128	21	and	and	CCONJ
ijtc-719	128	22	making	make	VERB
ijtc-719	128	23	sales	sale	NOUN
ijtc-719	128	24	.	.	PUNCT
ijtc-719	129	1	in	in	ADP
ijtc-719	129	2	the	the	DET
ijtc-719	129	3	grand	grand	ADJ
ijtc-719	129	4	unified	unified	ADJ
ijtc-719	129	5	theory	theory	NOUN
ijtc-719	129	6	of	of	ADP
ijtc-719	129	7	revenue	revenue	NOUN
ijtc-719	129	8	generation	generation	NOUN
ijtc-719	129	9	,	,	PUNCT
ijtc-719	129	10	the	the	DET
ijtc-719	129	11	question	question	NOUN
ijtc-719	129	12	that	that	SCONJ
ijtc-719	129	13	what	what	PRON
ijtc-719	129	14	’s	’	VERB
ijtc-719	129	15	our	our	PRON
ijtc-719	129	16	“	"	PUNCT
ijtc-719	129	17	string	string	NOUN
ijtc-719	129	18	theory	theory	NOUN
ijtc-719	129	19	”	"	PUNCT
ijtc-719	129	20	that	that	PRON
ijtc-719	129	21	underpins	underpin	VERB
ijtc-719	129	22	the	the	DET
ijtc-719	129	23	gut	gut	NOUN
ijtc-719	129	24	-	-	PUNCT
ijtc-719	129	25	rg	rg	NOUN
ijtc-719	129	26	and	and	CCONJ
ijtc-719	129	27	serves	serve	VERB
ijtc-719	129	28	as	as	ADP
ijtc-719	129	29	a	a	DET
ijtc-719	129	30	revenue	revenue	NOUN
ijtc-719	129	31	rallying	rallying	NOUN
ijtc-719	129	32	point	point	NOUN
ijtc-719	129	33	was	be	AUX
ijtc-719	129	34	argued	argue	VERB
ijtc-719	129	35	.	.	PUNCT
ijtc-719	130	1	it	it	PRON
ijtc-719	130	2	explained	explain	VERB
ijtc-719	130	3	that	that	SCONJ
ijtc-719	130	4	“	"	PUNCT
ijtc-719	130	5	sales	sale	NOUN
ijtc-719	130	6	funnel	funnel	NOUN
ijtc-719	130	7	”	"	PUNCT
ijtc-719	130	8	might	might	AUX
ijtc-719	130	9	not	not	PART
ijtc-719	130	10	allude	allude	VERB
ijtc-719	130	11	to	to	ADP
ijtc-719	130	12	ownership	ownership	NOUN
ijtc-719	130	13	,	,	PUNCT
ijtc-719	130	14	it	it	PRON
ijtc-719	130	15	’s	’	VERB
ijtc-719	130	16	the	the	DET
ijtc-719	130	17	product	product	NOUN
ijtc-719	130	18	of	of	ADP
ijtc-719	130	19	a	a	DET
ijtc-719	130	20	single	single	ADJ
ijtc-719	130	21	unified	unified	ADJ
ijtc-719	130	22	suspect	suspect	NOUN
ijtc-719	130	23	–	–	PUNCT
ijtc-719	130	24	to	to	ADP
ijtc-719	130	25	–	–	PUNCT
ijtc-719	130	26	customer	customer	NOUN
ijtc-719	130	27	process	process	NOUN
ijtc-719	130	28	that	that	PRON
ijtc-719	130	29	improves	improve	VERB
ijtc-719	130	30	revenue	revenue	NOUN
ijtc-719	130	31	and	and	CCONJ
ijtc-719	130	32	marketing	marketing	NOUN
ijtc-719	130	33	automation	automation	NOUN
ijtc-719	130	34	is	be	AUX
ijtc-719	130	35	the	the	DET
ijtc-719	130	36	technology	technology	NOUN
ijtc-719	130	37	enabler	enabler	NOUN
ijtc-719	130	38	that	that	PRON
ijtc-719	130	39	makes	make	VERB
ijtc-719	130	40	sales	sale	NOUN
ijtc-719	130	41	funnel	funnel	VERB
ijtc-719	130	42	a	a	DET
ijtc-719	130	43	powerful	powerful	ADJ
ijtc-719	130	44	tool	tool	NOUN
ijtc-719	130	45	.	.	PUNCT
ijtc-719	131	1	marketing	marketing	NOUN
ijtc-719	131	2	automation	automation	NOUN
ijtc-719	131	3	,	,	PUNCT
ijtc-719	131	4	is	be	AUX
ijtc-719	131	5	the	the	DET
ijtc-719	131	6	main	main	ADJ
ijtc-719	131	7	essential	essential	ADJ
ijtc-719	131	8	factor	factor	NOUN
ijtc-719	131	9	in	in	ADP
ijtc-719	131	10	“	"	PUNCT
ijtc-719	131	11	sales	sale	NOUN
ijtc-719	131	12	funnel	funnel	NOUN
ijtc-719	131	13	”	"	PUNCT
ijtc-719	131	14	manager	manager	NOUN
ijtc-719	131	15	for	for	ADP
ijtc-719	131	16	any	any	DET
ijtc-719	131	17	business	business	NOUN
ijtc-719	131	18	venture	venture	NOUN
ijtc-719	131	19	.	.	PUNCT
ijtc-719	132	1	it	it	PRON
ijtc-719	132	2	extends	extend	VERB
ijtc-719	132	3	to	to	PART
ijtc-719	132	4	reach	reach	VERB
ijtc-719	132	5	into	into	ADP
ijtc-719	132	6	areas	area	NOUN
ijtc-719	132	7	that	that	PRON
ijtc-719	132	8	will	will	AUX
ijtc-719	132	9	improve	improve	VERB
ijtc-719	132	10	sales	sale	NOUN
ijtc-719	132	11	and	and	CCONJ
ijtc-719	132	12	increase	increase	VERB
ijtc-719	132	13	revenue	revenue	NOUN
ijtc-719	132	14	generation	generation	NOUN
ijtc-719	132	15	.	.	PUNCT
ijtc-719	133	1	marketing	marketing	NOUN
ijtc-719	133	2	exercise	exercise	NOUN
ijtc-719	133	3	is	be	AUX
ijtc-719	133	4	the	the	DET
ijtc-719	133	5	primary	primary	ADJ
ijtc-719	133	6	control	control	NOUN
ijtc-719	133	7	in	in	ADP
ijtc-719	133	8	the	the	DET
ijtc-719	133	9	funnel	funnel	NOUN
ijtc-719	133	10	theory	theory	NOUN
ijtc-719	133	11	.	.	PUNCT
ijtc-719	134	1	this	this	DET
ijtc-719	134	2	platform	platform	NOUN
ijtc-719	134	3	also	also	ADV
ijtc-719	134	4	provide	provide	VERB
ijtc-719	134	5	a	a	DET
ijtc-719	134	6	specific	specific	ADJ
ijtc-719	134	7	factor	factor	NOUN
ijtc-719	134	8	for	for	ADP
ijtc-719	134	9	all	all	PRON
ijtc-719	134	10	involving	involve	VERB
ijtc-719	134	11	in	in	ADP
ijtc-719	134	12	the	the	DET
ijtc-719	134	13	funnel	funnel	NOUN
ijtc-719	134	14	process	process	NOUN
ijtc-719	134	15	.	.	PUNCT
ijtc-719	135	1	marketing	marketing	NOUN
ijtc-719	135	2	and	and	CCONJ
ijtc-719	135	3	sales	sale	NOUN
ijtc-719	135	4	are	be	AUX
ijtc-719	135	5	more	more	ADV
ijtc-719	135	6	focused	focused	ADJ
ijtc-719	135	7	on	on	ADP
ijtc-719	135	8	and	and	CCONJ
ijtc-719	135	9	used	use	VERB
ijtc-719	135	10	as	as	ADP
ijtc-719	135	11	a	a	DET
ijtc-719	135	12	revenue	revenue	NOUN
ijtc-719	135	13	generation	generation	NOUN
ijtc-719	135	14	,	,	PUNCT
ijtc-719	135	15	whereas	whereas	SCONJ
ijtc-719	135	16	,	,	PUNCT
ijtc-719	135	17	business	business	NOUN
ijtc-719	135	18	counterparts	counterpart	NOUN
ijtc-719	135	19	to	to	PART
ijtc-719	135	20	particle	particle	NOUN
ijtc-719	135	21	physicists	physicist	NOUN
ijtc-719	135	22	and	and	CCONJ
ijtc-719	135	23	astrophysicists	astrophysicist	NOUN
ijtc-719	135	24	are	be	AUX
ijtc-719	135	25	finding	find	VERB
ijtc-719	135	26	more	more	ADJ
ijtc-719	135	27	common	common	ADJ
ijtc-719	135	28	ground	ground	NOUN
ijtc-719	135	29	to	to	PART
ijtc-719	135	30	agree	agree	VERB
ijtc-719	135	31	that	that	SCONJ
ijtc-719	135	32	cooperation	cooperation	NOUN
ijtc-719	135	33	and	and	CCONJ
ijtc-719	135	34	common	common	ADJ
ijtc-719	135	35	ownership	ownership	NOUN
ijtc-719	135	36	may	may	AUX
ijtc-719	135	37	yield	yield	VERB
ijtc-719	135	38	a	a	DET
ijtc-719	135	39	superior	superior	ADJ
ijtc-719	135	40	result	result	NOUN
ijtc-719	135	41	.	.	PUNCT
ijtc-719	136	1	in	in	ADP
ijtc-719	136	2	a	a	DET
ijtc-719	136	3	nutshell	nutshell	NOUN
ijtc-719	136	4	,	,	PUNCT
ijtc-719	136	5	this	this	DET
ijtc-719	136	6	theory	theory	NOUN
ijtc-719	136	7	proves	prove	VERB
ijtc-719	136	8	that	that	SCONJ
ijtc-719	136	9	marketing	marketing	NOUN
ijtc-719	136	10	and	and	CCONJ
ijtc-719	136	11	sales	sale	NOUN
ijtc-719	136	12	are	be	AUX
ijtc-719	136	13	more	more	ADJ
ijtc-719	136	14	process	process	NOUN
ijtc-719	136	15	oriented	orient	VERB
ijtc-719	136	16	than	than	ADP
ijtc-719	136	17	in	in	ADP
ijtc-719	136	18	the	the	DET
ijtc-719	136	19	past	past	NOUN
ijtc-719	136	20	.	.	PUNCT
ijtc-719	137	1	the	the	DET
ijtc-719	137	2	theory	theory	NOUN
ijtc-719	137	3	measures	measure	NOUN
ijtc-719	137	4	and	and	CCONJ
ijtc-719	137	5	optimizes	optimize	VERB
ijtc-719	137	6	continually	continually	ADV
ijtc-719	137	7	without	without	ADP
ijtc-719	137	8	regard	regard	NOUN
ijtc-719	137	9	for	for	ADP
ijtc-719	137	10	organisational	organisational	ADJ
ijtc-719	137	11	boundaries	boundary	NOUN
ijtc-719	137	12	.	.	PUNCT
ijtc-719	138	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-719	138	2	a	a	DET
ijtc-719	138	3	framework	framework	NOUN
ijtc-719	138	4	for	for	ADP
ijtc-719	138	5	boosting	boost	VERB
ijtc-719	138	6	revenue	revenue	NOUN
ijtc-719	138	7	generation	generation	NOUN
ijtc-719	138	8	from	from	ADP
ijtc-719	138	9	land	land	NOUN
ijtc-719	138	10	taxes	taxis	NOUN
ijtc-719	138	11	in	in	ADP
ijtc-719	138	12	ogun	ogun	PROPN
ijtc-719	138	13	state	state	PROPN
ijtc-719	138	14	,	,	PUNCT
ijtc-719	138	15	nigeria	nigeria	PROPN
ijtc-719	138	16	orekan	orekan	VERB
ijtc-719	138	17	364	364	NUM
ijtc-719	138	18	|	|	ADV
ijtc-719	138	19	ilomata	ilomata	NOUN
ijtc-719	138	20	international	international	ADJ
ijtc-719	138	21	journal	journal	NOUN
ijtc-719	138	22	of	of	ADP
ijtc-719	138	23	tax	tax	PROPN
ijtc-719	138	24	&	&	CCONJ
ijtc-719	138	25	accounting	accounting	PROPN
ijtc-719	138	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	138	27	figure	figure	NOUN
ijtc-719	138	28	1	1	NUM
ijtc-719	138	29	.	.	PUNCT
ijtc-719	139	1	the	the	DET
ijtc-719	139	2	grand	grand	ADJ
ijtc-719	139	3	unified	unified	ADJ
ijtc-719	139	4	theory	theory	NOUN
ijtc-719	139	5	of	of	ADP
ijtc-719	139	6	revenue	revenue	NOUN
ijtc-719	139	7	generation	generation	NOUN
ijtc-719	139	8	source	source	NOUN
ijtc-719	139	9	:	:	PUNCT
ijtc-719	139	10	https://www.pinterest.com	https://www.pinterest.com	X
ijtc-719	139	11	,	,	PUNCT
ijtc-719	139	12	2019	2019	NUM
ijtc-719	139	13	.	.	PUNCT
ijtc-719	140	1	the	the	DET
ijtc-719	140	2	figure	figure	NOUN
ijtc-719	140	3	above	above	ADP
ijtc-719	140	4	further	far	ADV
ijtc-719	140	5	revealed	reveal	VERB
ijtc-719	140	6	the	the	DET
ijtc-719	140	7	sales	sale	NOUN
ijtc-719	140	8	funnel	funnel	NOUN
ijtc-719	140	9	theory	theory	NOUN
ijtc-719	140	10	in	in	ADP
ijtc-719	140	11	which	which	PRON
ijtc-719	140	12	the	the	DET
ijtc-719	140	13	manger	manger	NOUN
ijtc-719	140	14	needs	need	VERB
ijtc-719	140	15	to	to	PART
ijtc-719	140	16	grow	grow	VERB
ijtc-719	140	17	the	the	DET
ijtc-719	140	18	sales	sale	NOUN
ijtc-719	140	19	team	team	NOUN
ijtc-719	140	20	,	,	PUNCT
ijtc-719	140	21	organising	organise	VERB
ijtc-719	140	22	new	new	ADJ
ijtc-719	140	23	marketing	marketing	NOUN
ijtc-719	140	24	campaigns	campaign	NOUN
ijtc-719	140	25	and	and	CCONJ
ijtc-719	140	26	increasing	increase	VERB
ijtc-719	140	27	top	top	NOUN
ijtc-719	140	28	of	of	ADP
ijtc-719	140	29	funnel	funnel	NOUN
ijtc-719	140	30	activity	activity	NOUN
ijtc-719	140	31	will	will	AUX
ijtc-719	140	32	improve	improve	VERB
ijtc-719	140	33	and	and	CCONJ
ijtc-719	140	34	increase	increase	VERB
ijtc-719	140	35	revenue	revenue	NOUN
ijtc-719	140	36	generation	generation	NOUN
ijtc-719	140	37	.	.	PUNCT
ijtc-719	141	1	also	also	ADV
ijtc-719	141	2	increasing	increase	VERB
ijtc-719	141	3	revenue	revenue	NOUN
ijtc-719	141	4	and	and	CCONJ
ijtc-719	141	5	blowing	blow	VERB
ijtc-719	141	6	up	up	ADP
ijtc-719	141	7	sales	sale	NOUN
ijtc-719	141	8	is	be	AUX
ijtc-719	141	9	aligning	align	VERB
ijtc-719	141	10	to	to	ADP
ijtc-719	141	11	criteria	criterion	NOUN
ijtc-719	141	12	like	like	ADP
ijtc-719	141	13	;	;	PUNCT
ijtc-719	141	14	scrutiny	scrutiny	NOUN
ijtc-719	141	15	,	,	PUNCT
ijtc-719	141	16	strategy	strategy	NOUN
ijtc-719	141	17	and	and	CCONJ
ijtc-719	141	18	structure	structure	NOUN
ijtc-719	141	19	.	.	PUNCT
ijtc-719	142	1	study	study	NOUN
ijtc-719	142	2	areaogun	areaogun	ADJ
ijtc-719	142	3	state	state	NOUN
ijtc-719	142	4	geographical	geographical	ADJ
ijtc-719	142	5	location	location	NOUN
ijtc-719	142	6	ogun	ogun	PROPN
ijtc-719	142	7	state	state	NOUN
ijtc-719	142	8	(	(	PUNCT
ijtc-719	142	9	in	in	ADP
ijtc-719	142	10	the	the	DET
ijtc-719	142	11	south	south	ADJ
ijtc-719	142	12	-	-	PUNCT
ijtc-719	142	13	western	western	ADJ
ijtc-719	142	14	part	part	NOUN
ijtc-719	142	15	of	of	ADP
ijtc-719	142	16	nigeria	nigeria	PROPN
ijtc-719	142	17	)	)	PUNCT
ijtc-719	142	18	,	,	PUNCT
ijtc-719	142	19	was	be	AUX
ijtc-719	142	20	created	create	VERB
ijtc-719	142	21	in	in	ADP
ijtc-719	142	22	1976	1976	NUM
ijtc-719	142	23	.	.	PUNCT
ijtc-719	143	1	it	it	PRON
ijtc-719	143	2	lies	lie	VERB
ijtc-719	143	3	between	between	ADP
ijtc-719	143	4	latitude	latitude	NOUN
ijtc-719	143	5	70	70	NUM
ijtc-719	143	6	00	00	NUM
ijtc-719	143	7	’	'	PUNCT
ijtc-719	143	8	n	n	CCONJ
ijtc-719	143	9	and	and	CCONJ
ijtc-719	143	10	longitude	longitude	ADJ
ijtc-719	143	11	30	30	NUM
ijtc-719	143	12	35e	35e	NUM
ijtc-719	143	13	.	.	PUNCT
ijtc-719	144	1	it	it	PRON
ijtc-719	144	2	borders	border	VERB
ijtc-719	144	3	lagos	lago	NOUN
ijtc-719	144	4	state	state	NOUN
ijtc-719	144	5	in	in	ADP
ijtc-719	144	6	the	the	DET
ijtc-719	144	7	south	south	NOUN
ijtc-719	144	8	,	,	PUNCT
ijtc-719	144	9	oyo	oyo	NOUN
ijtc-719	144	10	and	and	CCONJ
ijtc-719	144	11	osun	osun	PROPN
ijtc-719	144	12	states	state	NOUN
ijtc-719	144	13	to	to	ADP
ijtc-719	144	14	the	the	DET
ijtc-719	144	15	north	north	NOUN
ijtc-719	144	16	,	,	PUNCT
ijtc-719	144	17	ondo	ondo	NOUN
ijtc-719	144	18	to	to	ADP
ijtc-719	144	19	the	the	DET
ijtc-719	144	20	east	east	NOUN
ijtc-719	144	21	and	and	CCONJ
ijtc-719	144	22	republic	republic	NOUN
ijtc-719	144	23	of	of	ADP
ijtc-719	144	24	benin	benin	PROPN
ijtc-719	144	25	to	to	ADP
ijtc-719	144	26	the	the	DET
ijtc-719	144	27	west	west	NOUN
ijtc-719	144	28	.	.	PUNCT
ijtc-719	145	1	these	these	PRON
ijtc-719	145	2	are	be	AUX
ijtc-719	145	3	shown	show	VERB
ijtc-719	145	4	in	in	ADP
ijtc-719	145	5	figures	figure	NOUN
ijtc-719	145	6	1.0	1.0	NUM
ijtc-719	145	7	and	and	CCONJ
ijtc-719	145	8	2.0	2.0	NUM
ijtc-719	145	9	below	below	ADV
ijtc-719	145	10	.	.	PUNCT
ijtc-719	146	1	it	it	PRON
ijtc-719	146	2	covers	cover	VERB
ijtc-719	146	3	a	a	DET
ijtc-719	146	4	total	total	ADJ
ijtc-719	146	5	land	land	NOUN
ijtc-719	146	6	area	area	NOUN
ijtc-719	146	7	of	of	ADP
ijtc-719	146	8	16,980.55km2	16,980.55km2	NUM
ijtc-719	146	9	(	(	PUNCT
ijtc-719	146	10	6,556.238sqm	6,556.238sqm	NUM
ijtc-719	146	11	)	)	PUNCT
ijtc-719	146	12	with	with	ADP
ijtc-719	146	13	a	a	DET
ijtc-719	146	14	density	density	NOUN
ijtc-719	146	15	of	of	ADP
ijtc-719	146	16	220	220	NUM
ijtc-719	146	17	/	/	SYM
ijtc-719	146	18	km2	km2	PROPN
ijtc-719	146	19	(	(	PUNCT
ijtc-719	146	20	570	570	NUM
ijtc-719	146	21	/	/	SYM
ijtc-719	146	22	sqm	sqm	NOUN
ijtc-719	146	23	)	)	PUNCT
ijtc-719	146	24	.	.	PUNCT
ijtc-719	147	1	the	the	DET
ijtc-719	147	2	largest	large	ADJ
ijtc-719	147	3	city	city	NOUN
ijtc-719	147	4	and	and	CCONJ
ijtc-719	147	5	the	the	DET
ijtc-719	147	6	state	state	NOUN
ijtc-719	147	7	capital	capital	NOUN
ijtc-719	147	8	is	be	AUX
ijtc-719	147	9	abeokuta	abeokuta	ADJ
ijtc-719	147	10	;	;	PUNCT
ijtc-719	147	11	it	it	PRON
ijtc-719	147	12	is	be	AUX
ijtc-719	147	13	fondly	fondly	ADV
ijtc-719	147	14	referred	refer	VERB
ijtc-719	147	15	to	to	ADP
ijtc-719	147	16	as	as	ADP
ijtc-719	147	17	the	the	DET
ijtc-719	147	18	“	"	PUNCT
ijtc-719	147	19	gateway	gateway	NOUN
ijtc-719	147	20	state	state	NOUN
ijtc-719	147	21	”	"	PUNCT
ijtc-719	147	22	because	because	SCONJ
ijtc-719	147	23	of	of	ADP
ijtc-719	147	24	its	its	PRON
ijtc-719	147	25	strategic	strategic	ADJ
ijtc-719	147	26	location	location	NOUN
ijtc-719	147	27	as	as	ADP
ijtc-719	147	28	an	an	DET
ijtc-719	147	29	entry	entry	NOUN
ijtc-719	147	30	point	point	NOUN
ijtc-719	147	31	to	to	ADP
ijtc-719	147	32	the	the	DET
ijtc-719	147	33	country	country	NOUN
ijtc-719	147	34	from	from	ADP
ijtc-719	147	35	west	west	PROPN
ijtc-719	147	36	africa	africa	PROPN
ijtc-719	147	37	.	.	PUNCT
ijtc-719	148	1	it	it	PRON
ijtc-719	148	2	is	be	AUX
ijtc-719	148	3	noted	note	VERB
ijtc-719	148	4	for	for	ADP
ijtc-719	148	5	its	its	PRON
ijtc-719	148	6	large	large	ADJ
ijtc-719	148	7	number	number	NOUN
ijtc-719	148	8	of	of	ADP
ijtc-719	148	9	industrial	industrial	ADJ
ijtc-719	148	10	estates	estate	NOUN
ijtc-719	148	11	and	and	CCONJ
ijtc-719	148	12	major	major	ADJ
ijtc-719	148	13	manufacturing	manufacturing	NOUN
ijtc-719	148	14	hubs	hub	NOUN
ijtc-719	148	15	in	in	ADP
ijtc-719	148	16	nigeria	nigeria	PROPN
ijtc-719	148	17	,	,	PUNCT
ijtc-719	148	18	some	some	PRON
ijtc-719	148	19	of	of	ADP
ijtc-719	148	20	which	which	PRON
ijtc-719	148	21	are	be	AUX
ijtc-719	148	22	;	;	PUNCT
ijtc-719	148	23	dangote	dangote	VERB
ijtc-719	148	24	cement	cement	NOUN
ijtc-719	148	25	factory	factory	NOUN
ijtc-719	148	26	,	,	PUNCT
ijtc-719	148	27	ibese	ibese	NOUN
ijtc-719	148	28	;	;	PUNCT
ijtc-719	148	29	nestle	nestle	PROPN
ijtc-719	148	30	and	and	CCONJ
ijtc-719	148	31	lafarge	lafarge	ADJ
ijtc-719	148	32	cement	cement	NOUN
ijtc-719	148	33	factory	factory	NOUN
ijtc-719	148	34	.	.	PUNCT
ijtc-719	149	1	other	other	ADJ
ijtc-719	149	2	urban	urban	ADJ
ijtc-719	149	3	infrastructural	infrastructural	ADJ
ijtc-719	149	4	services	service	NOUN
ijtc-719	149	5	such	such	ADJ
ijtc-719	149	6	as	as	ADP
ijtc-719	149	7	road	road	NOUN
ijtc-719	149	8	facilities	facility	NOUN
ijtc-719	149	9	,	,	PUNCT
ijtc-719	149	10	parks	park	NOUN
ijtc-719	149	11	and	and	CCONJ
ijtc-719	149	12	public	public	ADJ
ijtc-719	149	13	utilities	utility	NOUN
ijtc-719	149	14	are	be	AUX
ijtc-719	149	15	duly	duly	ADV
ijtc-719	149	16	provided	provide	VERB
ijtc-719	149	17	.	.	PUNCT
ijtc-719	150	1	a	a	DET
ijtc-719	150	2	total	total	ADJ
ijtc-719	150	3	population	population	NOUN
ijtc-719	150	4	of	of	ADP
ijtc-719	150	5	3,751,140	3,751,140	NUM
ijtc-719	150	6	reside	reside	VERB
ijtc-719	150	7	in	in	ADP
ijtc-719	150	8	ogun	ogun	PROPN
ijtc-719	150	9	state	state	NOUN
ijtc-719	150	10	according	accord	VERB
ijtc-719	150	11	to	to	ADP
ijtc-719	150	12	the	the	DET
ijtc-719	150	13	2006	2006	NUM
ijtc-719	150	14	census	census	NOUN
ijtc-719	150	15	record	record	NOUN
ijtc-719	150	16	.	.	PUNCT
ijtc-719	151	1	it	it	PRON
ijtc-719	151	2	has	have	VERB
ijtc-719	151	3	a	a	DET
ijtc-719	151	4	per	per	ADP
ijtc-719	151	5	capita	capita	NOUN
ijtc-719	151	6	income	income	NOUN
ijtc-719	151	7	of	of	ADP
ijtc-719	151	8	$	$	SYM
ijtc-719	151	9	2,744	2,744	NUM
ijtc-719	151	10	and	and	CCONJ
ijtc-719	151	11	the	the	DET
ijtc-719	151	12	gdp	gdp	NOUN
ijtc-719	151	13	is	be	AUX
ijtc-719	151	14	$	$	SYM
ijtc-719	151	15	10.470b	10.470b	NUM
ijtc-719	151	16	.	.	PUNCT
ijtc-719	152	1	having	have	VERB
ijtc-719	152	2	a	a	DET
ijtc-719	152	3	number	number	NOUN
ijtc-719	152	4	of	of	ADP
ijtc-719	152	5	twenty	twenty	NUM
ijtc-719	152	6	local	local	ADJ
ijtc-719	152	7	government	government	NOUN
ijtc-719	152	8	areas	area	NOUN
ijtc-719	152	9	,	,	PUNCT
ijtc-719	152	10	the	the	DET
ijtc-719	152	11	state	state	NOUN
ijtc-719	152	12	is	be	AUX
ijtc-719	152	13	dominated	dominate	VERB
ijtc-719	152	14	by	by	ADP
ijtc-719	152	15	the	the	DET
ijtc-719	152	16	yorubas	yorubas	PROPN
ijtc-719	152	17	,	,	PUNCT
ijtc-719	152	18	who	who	PRON
ijtc-719	152	19	are	be	AUX
ijtc-719	152	20	the	the	DET
ijtc-719	152	21	main	main	ADJ
ijtc-719	152	22	ethnic	ethnic	ADJ
ijtc-719	152	23	group	group	NOUN
ijtc-719	152	24	in	in	ADP
ijtc-719	152	25	south	south	ADJ
ijtc-719	152	26	western	western	PROPN
ijtc-719	152	27	nigeria	nigeria	PROPN
ijtc-719	152	28	.	.	PUNCT
ijtc-719	153	1	the	the	DET
ijtc-719	153	2	state	state	NOUN
ijtc-719	153	3	composition	composition	NOUN
ijtc-719	153	4	is	be	AUX
ijtc-719	153	5	made	make	VERB
ijtc-719	153	6	up	up	ADP
ijtc-719	153	7	of	of	ADP
ijtc-719	153	8	six	six	NUM
ijtc-719	153	9	ethnic	ethnic	ADJ
ijtc-719	153	10	groups	group	NOUN
ijtc-719	153	11	which	which	PRON
ijtc-719	153	12	are	be	AUX
ijtc-719	153	13	the	the	DET
ijtc-719	153	14	egba	egba	NOUN
ijtc-719	153	15	,	,	PUNCT
ijtc-719	153	16	the	the	DET
ijtc-719	153	17	ijebu	ijebu	NOUN
ijtc-719	153	18	,	,	PUNCT
ijtc-719	153	19	the	the	DET
ijtc-719	153	20	remo	remo	NOUN
ijtc-719	153	21	,	,	PUNCT
ijtc-719	153	22	the	the	DET
ijtc-719	153	23	egbado	egbado	NOUN
ijtc-719	153	24	,	,	PUNCT
ijtc-719	153	25	the	the	DET
ijtc-719	153	26	awori	awori	NOUN
ijtc-719	153	27	and	and	CCONJ
ijtc-719	153	28	the	the	DET
ijtc-719	153	29	egun	egun	NOUN
ijtc-719	153	30	.	.	PUNCT
ijtc-719	154	1	the	the	DET
ijtc-719	154	2	state	state	NOUN
ijtc-719	154	3	comprises	comprise	VERB
ijtc-719	154	4	several	several	ADJ
ijtc-719	154	5	dialects	dialect	NOUN
ijtc-719	154	6	such	such	ADJ
ijtc-719	154	7	as	as	ADP
ijtc-719	154	8	egbas	egba	NOUN
ijtc-719	154	9	in	in	ADP
ijtc-719	154	10	abeokuta	abeokuta	PROPN
ijtc-719	154	11	north	north	NOUN
ijtc-719	154	12	,	,	PUNCT
ijtc-719	154	13	abeokuta	abeokuta	PROPN
ijtc-719	154	14	south	south	PROPN
ijtc-719	154	15	,	,	PUNCT
ijtc-719	154	16	ifo	ifo	PROPN
ijtc-719	154	17	,	,	PUNCT
ijtc-719	154	18	ewekoro	ewekoro	NOUN
ijtc-719	154	19	,	,	PUNCT
ijtc-719	154	20	obafemi	obafemi	ADV
ijtc-719	154	21	–	–	PUNCT
ijtc-719	154	22	owode	owode	ADJ
ijtc-719	154	23	,	,	PUNCT
ijtc-719	154	24	odeda	odeda	ADJ
ijtc-719	154	25	and	and	CCONJ
ijtc-719	154	26	ado	ado	NOUN
ijtc-719	154	27	-	-	PUNCT
ijtc-719	154	28	odo	odo	NOUN
ijtc-719	154	29	/	/	SYM
ijtc-719	154	30	ota	ota	PROPN
ijtc-719	155	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	155	2	https://www.pinterest.com/	https://www.pinterest.com/	VERB
ijtc-719	155	3	a	a	DET
ijtc-719	155	4	framework	framework	NOUN
ijtc-719	155	5	for	for	ADP
ijtc-719	155	6	boosting	boost	VERB
ijtc-719	155	7	revenue	revenue	NOUN
ijtc-719	155	8	generation	generation	NOUN
ijtc-719	155	9	from	from	ADP
ijtc-719	155	10	land	land	NOUN
ijtc-719	155	11	taxes	taxis	NOUN
ijtc-719	155	12	in	in	ADP
ijtc-719	155	13	ogun	ogun	PROPN
ijtc-719	155	14	state	state	PROPN
ijtc-719	155	15	,	,	PUNCT
ijtc-719	155	16	nigeria	nigeria	PROPN
ijtc-719	155	17	orekan	orekan	VERB
ijtc-719	155	18	365	365	NUM
ijtc-719	155	19	|	|	ADV
ijtc-719	155	20	ilomata	ilomata	PROPN
ijtc-719	155	21	international	international	ADJ
ijtc-719	155	22	journal	journal	NOUN
ijtc-719	155	23	of	of	ADP
ijtc-719	155	24	tax	tax	PROPN
ijtc-719	155	25	&	&	CCONJ
ijtc-719	155	26	accounting	account	VERB
ijtc-719	155	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	155	28	lgas	lgas	NOUN
ijtc-719	155	29	,	,	PUNCT
ijtc-719	155	30	the	the	DET
ijtc-719	155	31	egbados	egbado	NOUN
ijtc-719	155	32	in	in	ADP
ijtc-719	155	33	egba	egba	NOUN
ijtc-719	155	34	-	-	PUNCT
ijtc-719	155	35	north	north	NOUN
ijtc-719	155	36	,	,	PUNCT
ijtc-719	155	37	egbado	egbado	NOUN
ijtc-719	155	38	-	-	PUNCT
ijtc-719	155	39	south	south	ADJ
ijtc-719	155	40	,	,	PUNCT
ijtc-719	155	41	imeko	imeko	NOUN
ijtc-719	155	42	-	-	PUNCT
ijtc-719	155	43	afon	afon	PROPN
ijtc-719	155	44	and	and	CCONJ
ijtc-719	155	45	ipokia	ipokia	NOUN
ijtc-719	155	46	lgas	lgas	NOUN
ijtc-719	155	47	.	.	PUNCT
ijtc-719	156	1	the	the	DET
ijtc-719	156	2	ijebus	ijebus	NOUN
ijtc-719	156	3	in	in	ADP
ijtc-719	156	4	ijebueast	ijebueast	ADJ
ijtc-719	156	5	,	,	PUNCT
ijtc-719	156	6	ijebu	ijebu	NOUN
ijtc-719	156	7	-	-	PUNCT
ijtc-719	156	8	north	north	NOUN
ijtc-719	156	9	,	,	PUNCT
ijtc-719	156	10	ijebu	ijebu	NOUN
ijtc-719	156	11	-	-	PUNCT
ijtc-719	156	12	ode	ode	ADJ
ijtc-719	156	13	,	,	PUNCT
ijtc-719	156	14	odogbolu	odogbolu	ADJ
ijtc-719	156	15	and	and	CCONJ
ijtc-719	156	16	ogun	ogun	PROPN
ijtc-719	156	17	watersides	waterside	NOUN
ijtc-719	156	18	lga	lga	ADJ
ijtc-719	156	19	;	;	PUNCT
ijtc-719	156	20	the	the	DET
ijtc-719	156	21	remos	remos	NOUN
ijtc-719	156	22	in	in	ADP
ijtc-719	156	23	sagamu	sagamu	PROPN
ijtc-719	156	24	,	,	PUNCT
ijtc-719	156	25	remo	remo	NOUN
ijtc-719	156	26	-	-	PUNCT
ijtc-719	156	27	north	north	NOUN
ijtc-719	156	28	and	and	CCONJ
ijtc-719	156	29	ikenne	ikenne	NOUN
ijtc-719	156	30	lgas	lgas	NOUN
ijtc-719	156	31	.	.	PUNCT
ijtc-719	157	1	other	other	ADJ
ijtc-719	157	2	dialectical	dialectical	ADJ
ijtc-719	157	3	groups	group	NOUN
ijtc-719	157	4	in	in	ADP
ijtc-719	157	5	the	the	DET
ijtc-719	157	6	state	state	NOUN
ijtc-719	157	7	include	include	VERB
ijtc-719	157	8	oyo	oyo	NOUN
ijtc-719	157	9	(	(	PUNCT
ijtc-719	157	10	owu	owu	NOUN
ijtc-719	157	11	)	)	PUNCT
ijtc-719	157	12	,	,	PUNCT
ijtc-719	157	13	awori	awori	NOUN
ijtc-719	157	14	,	,	PUNCT
ijtc-719	157	15	ikale	ikale	NOUN
ijtc-719	157	16	and	and	CCONJ
ijtc-719	157	17	ilaje	ilaje	NOUN
ijtc-719	157	18	.	.	PUNCT
ijtc-719	158	1	figure	figure	VERB
ijtc-719	158	2	2	2	NUM
ijtc-719	158	3	.	.	NOUN
ijtc-719	158	4	map	map	NOUN
ijtc-719	158	5	of	of	ADP
ijtc-719	158	6	ogun	ogun	PROPN
ijtc-719	158	7	state	state	NOUN
ijtc-719	158	8	showing	show	VERB
ijtc-719	158	9	different	different	ADJ
ijtc-719	158	10	geopolitical	geopolitical	ADJ
ijtc-719	158	11	zones	zone	NOUN
ijtc-719	158	12	.	.	PUNCT
ijtc-719	159	1	source	source	NOUN
ijtc-719	159	2	:	:	PUNCT
ijtc-719	159	3	https://www.researchgate.net	https://www.researchgate.net	X
ijtc-719	159	4	method	method	VERB
ijtc-719	159	5	personal	personal	ADJ
ijtc-719	159	6	interview	interview	NOUN
ijtc-719	159	7	was	be	AUX
ijtc-719	159	8	conducted	conduct	VERB
ijtc-719	159	9	amongst	amongst	ADP
ijtc-719	159	10	government	government	NOUN
ijtc-719	159	11	officials	official	NOUN
ijtc-719	159	12	and	and	CCONJ
ijtc-719	159	13	likewise	likewise	ADV
ijtc-719	159	14	questionnaires	questionnaire	NOUN
ijtc-719	159	15	were	be	AUX
ijtc-719	159	16	administered	administer	VERB
ijtc-719	159	17	to	to	ADP
ijtc-719	159	18	them	they	PRON
ijtc-719	159	19	as	as	ADV
ijtc-719	159	20	well	well	ADV
ijtc-719	159	21	.	.	PUNCT
ijtc-719	160	1	at	at	ADP
ijtc-719	160	2	the	the	DET
ijtc-719	160	3	ogun	ogun	PROPN
ijtc-719	160	4	state	state	NOUN
ijtc-719	160	5	board	board	PROPN
ijtc-719	160	6	of	of	ADP
ijtc-719	160	7	internal	internal	ADJ
ijtc-719	160	8	revenue	revenue	NOUN
ijtc-719	160	9	services	service	NOUN
ijtc-719	160	10	,	,	PUNCT
ijtc-719	160	11	5	5	NUM
ijtc-719	160	12	departments	department	NOUN
ijtc-719	160	13	are	be	AUX
ijtc-719	160	14	relevant	relevant	ADJ
ijtc-719	160	15	to	to	ADP
ijtc-719	160	16	this	this	DET
ijtc-719	160	17	study	study	NOUN
ijtc-719	160	18	and	and	CCONJ
ijtc-719	160	19	these	these	PRON
ijtc-719	160	20	are	be	AUX
ijtc-719	160	21	,	,	PUNCT
ijtc-719	160	22	(	(	PUNCT
ijtc-719	160	23	i	i	NOUN
ijtc-719	160	24	)	)	PUNCT
ijtc-719	160	25	assessment	assessment	NOUN
ijtc-719	160	26	(	(	PUNCT
ijtc-719	160	27	ii	ii	NOUN
ijtc-719	160	28	)	)	PUNCT
ijtc-719	160	29	other	other	ADJ
ijtc-719	160	30	taxes	taxis	NOUN
ijtc-719	160	31	(	(	PUNCT
ijtc-719	160	32	iii	iii	NOUN
ijtc-719	160	33	)	)	PUNCT
ijtc-719	160	34	research	research	NOUN
ijtc-719	160	35	and	and	CCONJ
ijtc-719	160	36	statistics	statistic	NOUN
ijtc-719	160	37	(	(	PUNCT
ijtc-719	160	38	iv)withholding	iv)withholde	VERB
ijtc-719	160	39	taxes	taxis	NOUN
ijtc-719	160	40	(	(	PUNCT
ijtc-719	160	41	v	v	NOUN
ijtc-719	160	42	)	)	PUNCT
ijtc-719	160	43	collection	collection	NOUN
ijtc-719	160	44	.	.	PUNCT
ijtc-719	161	1	the	the	DET
ijtc-719	161	2	table	table	NOUN
ijtc-719	161	3	below	below	ADV
ijtc-719	161	4	provides	provide	VERB
ijtc-719	161	5	details	detail	NOUN
ijtc-719	161	6	of	of	ADP
ijtc-719	161	7	questionnaire	questionnaire	NOUN
ijtc-719	161	8	distribution	distribution	NOUN
ijtc-719	161	9	to	to	ADP
ijtc-719	161	10	the	the	DET
ijtc-719	161	11	various	various	ADJ
ijtc-719	161	12	departments	department	NOUN
ijtc-719	161	13	/	/	SYM
ijtc-719	161	14	units	unit	NOUN
ijtc-719	161	15	at	at	ADP
ijtc-719	161	16	the	the	DET
ijtc-719	161	17	state	state	NOUN
ijtc-719	161	18	board	board	NOUN
ijtc-719	161	19	of	of	ADP
ijtc-719	161	20	internal	internal	ADJ
ijtc-719	161	21	revenue	revenue	NOUN
ijtc-719	161	22	service	service	NOUN
ijtc-719	161	23	in	in	ADP
ijtc-719	161	24	ogun	ogun	PROPN
ijtc-719	161	25	state	state	NOUN
ijtc-719	161	26	.	.	PUNCT
ijtc-719	162	1	this	this	DET
ijtc-719	162	2	study	study	NOUN
ijtc-719	162	3	will	will	AUX
ijtc-719	162	4	adopt	adopt	VERB
ijtc-719	162	5	the	the	DET
ijtc-719	162	6	grand	grand	ADJ
ijtc-719	162	7	unified	unified	ADJ
ijtc-719	162	8	theory	theory	NOUN
ijtc-719	162	9	of	of	ADP
ijtc-719	162	10	revenue	revenue	NOUN
ijtc-719	162	11	generation	generation	NOUN
ijtc-719	162	12	(	(	PUNCT
ijtc-719	162	13	gut	gut	NOUN
ijtc-719	162	14	-	-	PUNCT
ijtc-719	162	15	rg	rg	NOUN
ijtc-719	162	16	)	)	PUNCT
ijtc-719	162	17	.	.	PUNCT
ijtc-719	163	1	this	this	PRON
ijtc-719	163	2	is	be	AUX
ijtc-719	163	3	because	because	SCONJ
ijtc-719	163	4	the	the	DET
ijtc-719	163	5	theory	theory	NOUN
ijtc-719	163	6	is	be	AUX
ijtc-719	163	7	hinged	hinge	VERB
ijtc-719	163	8	on	on	ADP
ijtc-719	163	9	a	a	DET
ijtc-719	163	10	better	well	ADJ
ijtc-719	163	11	model	model	NOUN
ijtc-719	163	12	of	of	ADP
ijtc-719	163	13	marketing	marketing	NOUN
ijtc-719	163	14	and	and	CCONJ
ijtc-719	163	15	sales	sale	NOUN
ijtc-719	163	16	.	.	PUNCT
ijtc-719	164	1	this	this	DET
ijtc-719	164	2	theory	theory	NOUN
ijtc-719	164	3	,	,	PUNCT
ijtc-719	164	4	replaces	replace	VERB
ijtc-719	164	5	the	the	DET
ijtc-719	164	6	inefficient	inefficient	ADJ
ijtc-719	164	7	traditional	traditional	ADJ
ijtc-719	164	8	structure	structure	NOUN
ijtc-719	164	9	of	of	ADP
ijtc-719	164	10	making	make	VERB
ijtc-719	164	11	sales	sale	NOUN
ijtc-719	164	12	and	and	CCONJ
ijtc-719	164	13	promote	promote	VERB
ijtc-719	164	14	a	a	DET
ijtc-719	164	15	better	well	ADJ
ijtc-719	164	16	model	model	NOUN
ijtc-719	164	17	of	of	ADP
ijtc-719	164	18	finding	find	VERB
ijtc-719	164	19	customers	customer	NOUN
ijtc-719	164	20	and	and	CCONJ
ijtc-719	164	21	selling	sell	VERB
ijtc-719	164	22	stuff	stuff	NOUN
ijtc-719	164	23	.	.	PUNCT
ijtc-719	165	1	bases	basis	NOUN
ijtc-719	165	2	on	on	ADP
ijtc-719	165	3	this	this	PRON
ijtc-719	165	4	,	,	PUNCT
ijtc-719	165	5	information	information	NOUN
ijtc-719	165	6	on	on	ADP
ijtc-719	165	7	ways	way	NOUN
ijtc-719	165	8	of	of	ADP
ijtc-719	165	9	proving	prove	VERB
ijtc-719	165	10	the	the	DET
ijtc-719	165	11	marketing	marketing	NOUN
ijtc-719	165	12	of	of	ADP
ijtc-719	165	13	taxes	taxis	NOUN
ijtc-719	165	14	to	to	ADP
ijtc-719	165	15	taxpayers	taxpayer	NOUN
ijtc-719	165	16	to	to	PART
ijtc-719	165	17	improve	improve	VERB
ijtc-719	165	18	the	the	DET
ijtc-719	165	19	revenue	revenue	NOUN
ijtc-719	165	20	mobilisation	mobilisation	NOUN
ijtc-719	165	21	was	be	AUX
ijtc-719	165	22	made	make	VERB
ijtc-719	165	23	available	available	ADJ
ijtc-719	165	24	through	through	ADP
ijtc-719	165	25	the	the	DET
ijtc-719	165	26	use	use	NOUN
ijtc-719	165	27	of	of	ADP
ijtc-719	165	28	a	a	DET
ijtc-719	165	29	structured	structured	ADJ
ijtc-719	165	30	questionnaire	questionnaire	NOUN
ijtc-719	165	31	and	and	CCONJ
ijtc-719	165	32	interview	interview	NOUN
ijtc-719	165	33	conducted	conduct	VERB
ijtc-719	165	34	.	.	PUNCT
ijtc-719	166	1	variables	variable	NOUN
ijtc-719	166	2	from	from	ADP
ijtc-719	166	3	marketing	marketing	NOUN
ijtc-719	166	4	and	and	CCONJ
ijtc-719	166	5	sales	sale	NOUN
ijtc-719	166	6	from	from	ADP
ijtc-719	166	7	land	land	NOUN
ijtc-719	166	8	taxes	taxis	NOUN
ijtc-719	166	9	as	as	SCONJ
ijtc-719	166	10	suggested	suggest	VERB
ijtc-719	166	11	from	from	ADP
ijtc-719	166	12	the	the	DET
ijtc-719	166	13	respondent	respondent	NOUN
ijtc-719	166	14	were	be	AUX
ijtc-719	166	15	used	use	VERB
ijtc-719	166	16	to	to	PART
ijtc-719	166	17	analyse	analyse	VERB
ijtc-719	166	18	and	and	CCONJ
ijtc-719	166	19	develop	develop	VERB
ijtc-719	166	20	a	a	DET
ijtc-719	166	21	framework	framework	NOUN
ijtc-719	166	22	for	for	ADP
ijtc-719	166	23	optimal	optimal	ADJ
ijtc-719	166	24	generation	generation	NOUN
ijtc-719	166	25	of	of	ADP
ijtc-719	166	26	revenue	revenue	NOUN
ijtc-719	166	27	from	from	ADP
ijtc-719	166	28	land	land	NOUN
ijtc-719	166	29	tax	tax	NOUN
ijtc-719	166	30	.	.	PUNCT
ijtc-719	167	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	167	2	https://www.researchgate.net/	https://www.researchgate.net/	NOUN
ijtc-719	167	3	a	a	DET
ijtc-719	167	4	framework	framework	NOUN
ijtc-719	167	5	for	for	ADP
ijtc-719	167	6	boosting	boost	VERB
ijtc-719	167	7	revenue	revenue	NOUN
ijtc-719	167	8	generation	generation	NOUN
ijtc-719	167	9	from	from	ADP
ijtc-719	167	10	land	land	NOUN
ijtc-719	167	11	taxes	taxis	NOUN
ijtc-719	167	12	in	in	ADP
ijtc-719	167	13	ogun	ogun	PROPN
ijtc-719	167	14	state	state	PROPN
ijtc-719	167	15	,	,	PUNCT
ijtc-719	167	16	nigeria	nigeria	PROPN
ijtc-719	167	17	orekan	orekan	VERB
ijtc-719	167	18	366	366	NUM
ijtc-719	167	19	|	|	ADV
ijtc-719	167	20	ilomata	ilomata	ADJ
ijtc-719	167	21	international	international	ADJ
ijtc-719	167	22	journal	journal	NOUN
ijtc-719	167	23	of	of	ADP
ijtc-719	167	24	tax	tax	PROPN
ijtc-719	167	25	&	&	CCONJ
ijtc-719	167	26	accounting	accounting	PROPN
ijtc-719	167	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	167	28	result	result	NOUN
ijtc-719	167	29	and	and	CCONJ
ijtc-719	167	30	discussion	discussion	NOUN
ijtc-719	167	31	development	development	NOUN
ijtc-719	167	32	of	of	ADP
ijtc-719	167	33	a	a	DET
ijtc-719	167	34	framework	framework	NOUN
ijtc-719	167	35	for	for	ADP
ijtc-719	167	36	optimal	optimal	ADJ
ijtc-719	167	37	generation	generation	NOUN
ijtc-719	167	38	of	of	ADP
ijtc-719	167	39	revenue	revenue	NOUN
ijtc-719	167	40	from	from	ADP
ijtc-719	167	41	land	land	NOUN
ijtc-719	167	42	taxes	taxis	NOUN
ijtc-719	167	43	table	table	NOUN
ijtc-719	167	44	1	1	NUM
ijtc-719	167	45	:	:	PUNCT
ijtc-719	167	46	questionnaire	questionnaire	NOUN
ijtc-719	167	47	distribution	distribution	NOUN
ijtc-719	167	48	and	and	CCONJ
ijtc-719	167	49	retrieval	retrieval	NOUN
ijtc-719	167	50	rate	rate	NOUN
ijtc-719	167	51	in	in	ADP
ijtc-719	167	52	ogun	ogun	PROPN
ijtc-719	167	53	state	state	PROPN
ijtc-719	167	54	board	board	PROPN
ijtc-719	167	55	of	of	ADP
ijtc-719	167	56	internal	internal	ADJ
ijtc-719	167	57	revenue	revenue	NOUN
ijtc-719	167	58	service	service	NOUN
ijtc-719	167	59	.	.	PUNCT
ijtc-719	168	1	units/	units/	NUM
ijtc-719	168	2	departments	department	NOUN
ijtc-719	168	3	number	number	NOUN
ijtc-719	168	4	of	of	ADP
ijtc-719	168	5	staff	staff	NOUN
ijtc-719	168	6	response	response	NOUN
ijtc-719	168	7	level	level	NOUN
ijtc-719	168	8	%	%	NOUN
ijtc-719	168	9	of	of	ADP
ijtc-719	168	10	response	response	NOUN
ijtc-719	168	11	strategy	strategy	NOUN
ijtc-719	168	12	and	and	CCONJ
ijtc-719	168	13	planning	plan	VERB
ijtc-719	168	14	5	5	NUM
ijtc-719	168	15	5	5	NUM
ijtc-719	168	16	100	100	NUM
ijtc-719	168	17	finance	finance	NOUN
ijtc-719	168	18	and	and	CCONJ
ijtc-719	168	19	account	account	VERB
ijtc-719	168	20	4	4	NUM
ijtc-719	168	21	4	4	NUM
ijtc-719	168	22	100	100	NUM
ijtc-719	168	23	withholding	withholding	NOUN
ijtc-719	168	24	tax	tax	NOUN
ijtc-719	168	25	5	5	NUM
ijtc-719	168	26	5	5	NUM
ijtc-719	168	27	100	100	NUM
ijtc-719	168	28	road	road	NOUN
ijtc-719	168	29	and	and	CCONJ
ijtc-719	168	30	other	other	ADJ
ijtc-719	168	31	taxes	taxis	NOUN
ijtc-719	168	32	9	9	NUM
ijtc-719	168	33	9	9	NUM
ijtc-719	168	34	100	100	NUM
ijtc-719	168	35	total	total	NOUN
ijtc-719	168	36	23	23	NUM
ijtc-719	168	37	23	23	NUM
ijtc-719	168	38	100	100	NUM
ijtc-719	168	39	%	%	NOUN
ijtc-719	168	40	source	source	NOUN
ijtc-719	168	41	:	:	PUNCT
ijtc-719	168	42	author	author	NOUN
ijtc-719	168	43	’s	’s	PART
ijtc-719	168	44	field	field	NOUN
ijtc-719	168	45	survey	survey	NOUN
ijtc-719	168	46	,	,	PUNCT
ijtc-719	168	47	2022	2022	NUM
ijtc-719	168	48	the	the	DET
ijtc-719	168	49	table	table	NOUN
ijtc-719	168	50	above	above	ADV
ijtc-719	168	51	provides	provide	VERB
ijtc-719	168	52	details	detail	NOUN
ijtc-719	168	53	of	of	ADP
ijtc-719	168	54	questionnaire	questionnaire	NOUN
ijtc-719	168	55	distribution	distribution	NOUN
ijtc-719	168	56	to	to	ADP
ijtc-719	168	57	the	the	DET
ijtc-719	168	58	various	various	ADJ
ijtc-719	168	59	departments	department	NOUN
ijtc-719	168	60	/	/	SYM
ijtc-719	168	61	units	unit	NOUN
ijtc-719	168	62	at	at	ADP
ijtc-719	168	63	the	the	DET
ijtc-719	168	64	state	state	NOUN
ijtc-719	168	65	board	board	NOUN
ijtc-719	168	66	of	of	ADP
ijtc-719	168	67	internal	internal	ADJ
ijtc-719	168	68	revenue	revenue	NOUN
ijtc-719	168	69	service	service	NOUN
ijtc-719	168	70	and	and	CCONJ
ijtc-719	168	71	bureau	bureau	PROPN
ijtc-719	168	72	/	/	SYM
ijtc-719	168	73	ministry	ministry	PROPN
ijtc-719	168	74	of	of	ADP
ijtc-719	168	75	land	land	NOUN
ijtc-719	168	76	and	and	CCONJ
ijtc-719	168	77	survey	survey	NOUN
ijtc-719	168	78	in	in	ADP
ijtc-719	168	79	the	the	DET
ijtc-719	168	80	study	study	NOUN
ijtc-719	168	81	areas	area	NOUN
ijtc-719	168	82	.	.	PUNCT
ijtc-719	169	1	table	table	NOUN
ijtc-719	169	2	2	2	NUM
ijtc-719	169	3	:	:	PUNCT
ijtc-719	169	4	factors	factor	NOUN
ijtc-719	169	5	to	to	PART
ijtc-719	169	6	be	be	AUX
ijtc-719	169	7	adopted	adopt	VERB
ijtc-719	169	8	for	for	ADP
ijtc-719	169	9	optimal	optimal	ADJ
ijtc-719	169	10	generation	generation	NOUN
ijtc-719	169	11	of	of	ADP
ijtc-719	169	12	revenue	revenue	NOUN
ijtc-719	169	13	from	from	ADP
ijtc-719	169	14	land	land	NOUN
ijtc-719	169	15	taxes	taxis	NOUN
ijtc-719	169	16	in	in	ADP
ijtc-719	169	17	ogun	ogun	PROPN
ijtc-719	169	18	state	state	PROPN
ijtc-719	169	19	board	board	PROPN
ijtc-719	169	20	of	of	ADP
ijtc-719	169	21	internal	internal	ADJ
ijtc-719	169	22	revenue	revenue	NOUN
ijtc-719	169	23	service	service	NOUN
ijtc-719	169	24	.	.	PUNCT
ijtc-719	170	1	source	source	NOUN
ijtc-719	170	2	:	:	PUNCT
ijtc-719	170	3	field	field	NOUN
ijtc-719	170	4	survey	survey	NOUN
ijtc-719	170	5	,	,	PUNCT
ijtc-719	170	6	2022	2022	NUM
ijtc-719	170	7	26.09	26.09	NUM
ijtc-719	170	8	%	%	NOUN
ijtc-719	170	9	agreed	agree	VERB
ijtc-719	170	10	that	that	SCONJ
ijtc-719	170	11	improving	improve	VERB
ijtc-719	170	12	marketing	marketing	NOUN
ijtc-719	170	13	plans	plan	NOUN
ijtc-719	170	14	and	and	CCONJ
ijtc-719	170	15	availability	availability	NOUN
ijtc-719	170	16	of	of	ADP
ijtc-719	170	17	adequate	adequate	ADJ
ijtc-719	170	18	information	information	NOUN
ijtc-719	170	19	on	on	ADP
ijtc-719	170	20	property	property	NOUN
ijtc-719	170	21	statistics	statistic	NOUN
ijtc-719	170	22	are	be	AUX
ijtc-719	170	23	major	major	ADJ
ijtc-719	170	24	ways	way	NOUN
ijtc-719	170	25	by	by	ADP
ijtc-719	170	26	which	which	DET
ijtc-719	170	27	government	government	NOUN
ijtc-719	170	28	and	and	CCONJ
ijtc-719	170	29	achieve	achieve	VERB
ijtc-719	170	30	optimal	optimal	ADJ
ijtc-719	170	31	generation	generation	NOUN
ijtc-719	170	32	of	of	ADP
ijtc-719	170	33	revenue	revenue	NOUN
ijtc-719	170	34	through	through	ADP
ijtc-719	170	35	tax	tax	NOUN
ijtc-719	170	36	.	.	PUNCT
ijtc-719	171	1	it	it	PRON
ijtc-719	171	2	further	far	ADV
ijtc-719	171	3	revealed	reveal	VERB
ijtc-719	171	4	that	that	SCONJ
ijtc-719	171	5	enforcement	enforcement	NOUN
ijtc-719	171	6	of	of	ADP
ijtc-719	171	7	tax	tax	NOUN
ijtc-719	171	8	laws	law	NOUN
ijtc-719	171	9	and	and	CCONJ
ijtc-719	171	10	policy	policy	NOUN
ijtc-719	171	11	(	(	PUNCT
ijtc-719	171	12	17.39	17.39	NUM
ijtc-719	171	13	%	%	NOUN
ijtc-719	171	14	)	)	PUNCT
ijtc-719	171	15	and	and	CCONJ
ijtc-719	171	16	creation	creation	NOUN
ijtc-719	171	17	of	of	ADP
ijtc-719	171	18	no	no	DET
ijtc-719	171	19	options	option	NOUN
ijtc-719	171	20	responses	response	NOUN
ijtc-719	171	21	percentage	percentage	NOUN
ijtc-719	171	22	1	1	NUM
ijtc-719	171	23	.	.	PUNCT
ijtc-719	171	24	improved	improve	VERB
ijtc-719	171	25	marketing	marketing	NOUN
ijtc-719	171	26	plan	plan	NOUN
ijtc-719	171	27	(	(	PUNCT
ijtc-719	171	28	revenue	revenue	NOUN
ijtc-719	171	29	outline	outline	NOUN
ijtc-719	171	30	06	06	NUM
ijtc-719	171	31	26.09	26.09	NUM
ijtc-719	171	32	2	2	NUM
ijtc-719	171	33	.	.	PUNCT
ijtc-719	171	34	adequate	adequate	ADJ
ijtc-719	171	35	information	information	NOUN
ijtc-719	171	36	on	on	ADP
ijtc-719	171	37	property	property	NOUN
ijtc-719	171	38	statistics	statistic	NOUN
ijtc-719	171	39	06	06	NUM
ijtc-719	171	40	26.09	26.09	NUM
ijtc-719	171	41	3	3	NUM
ijtc-719	171	42	.	.	PUNCT
ijtc-719	171	43	awareness	awareness	NOUN
ijtc-719	171	44	creation	creation	NOUN
ijtc-719	171	45	04	04	NUM
ijtc-719	171	46	17.40	17.40	NUM
ijtc-719	171	47	4	4	NUM
ijtc-719	171	48	.	.	PUNCT
ijtc-719	171	49	availability	availability	NOUN
ijtc-719	171	50	of	of	ADP
ijtc-719	171	51	trained	train	VERB
ijtc-719	171	52	personnel	personnel	NOUN
ijtc-719	171	53	01	01	NUM
ijtc-719	171	54	4.34	4.34	NUM
ijtc-719	171	55	5	5	NUM
ijtc-719	171	56	.	.	PUNCT
ijtc-719	171	57	re	re	VERB
ijtc-719	171	58	-	-	VERB
ijtc-719	171	59	branding	branding	ADJ
ijtc-719	171	60	/	/	SYM
ijtc-719	171	61	quality	quality	NOUN
ijtc-719	171	62	control	control	NOUN
ijtc-719	171	63	system	system	NOUN
ijtc-719	171	64	02	02	NUM
ijtc-719	171	65	8.69	8.69	NUM
ijtc-719	171	66	6	6	NUM
ijtc-719	171	67	.	.	PUNCT
ijtc-719	172	1	enforcement	enforcement	NOUN
ijtc-719	172	2	of	of	ADP
ijtc-719	172	3	tax	tax	NOUN
ijtc-719	172	4	laws	law	NOUN
ijtc-719	172	5	and	and	CCONJ
ijtc-719	172	6	policy	policy	NOUN
ijtc-719	172	7	04	04	NUM
ijtc-719	172	8	17.39	17.39	NUM
ijtc-719	172	9	total	total	NOUN
ijtc-719	172	10	23	23	NUM
ijtc-719	172	11	100	100	NUM
ijtc-719	172	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-719	172	13	a	a	DET
ijtc-719	172	14	framework	framework	NOUN
ijtc-719	172	15	for	for	ADP
ijtc-719	172	16	boosting	boost	VERB
ijtc-719	172	17	revenue	revenue	NOUN
ijtc-719	172	18	generation	generation	NOUN
ijtc-719	172	19	from	from	ADP
ijtc-719	172	20	land	land	NOUN
ijtc-719	172	21	taxes	taxis	NOUN
ijtc-719	172	22	in	in	ADP
ijtc-719	172	23	ogun	ogun	PROPN
ijtc-719	172	24	state	state	PROPN
ijtc-719	172	25	,	,	PUNCT
ijtc-719	172	26	nigeria	nigeria	PROPN
ijtc-719	172	27	orekan	orekan	VERB
ijtc-719	172	28	367	367	NUM
ijtc-719	172	29	|	|	ADV
ijtc-719	172	30	ilomata	ilomata	PROPN
ijtc-719	172	31	international	international	ADJ
ijtc-719	172	32	journal	journal	NOUN
ijtc-719	172	33	of	of	ADP
ijtc-719	172	34	tax	tax	PROPN
ijtc-719	172	35	&	&	CCONJ
ijtc-719	172	36	accounting	account	VERB
ijtc-719	172	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	172	38	awareness	awareness	NOUN
ijtc-719	172	39	amongst	amongst	ADP
ijtc-719	172	40	taxpayers	taxpayer	NOUN
ijtc-719	172	41	(	(	PUNCT
ijtc-719	172	42	17.40	17.40	NUM
ijtc-719	172	43	%	%	NOUN
ijtc-719	172	44	)	)	PUNCT
ijtc-719	172	45	are	be	AUX
ijtc-719	172	46	other	other	ADJ
ijtc-719	172	47	ways	way	NOUN
ijtc-719	172	48	in	in	ADP
ijtc-719	172	49	revenue	revenue	NOUN
ijtc-719	172	50	mobilisation	mobilisation	NOUN
ijtc-719	173	1	can	can	AUX
ijtc-719	173	2	be	be	AUX
ijtc-719	173	3	improved	improve	VERB
ijtc-719	173	4	.	.	PUNCT
ijtc-719	174	1	in	in	ADP
ijtc-719	174	2	view	view	NOUN
ijtc-719	174	3	of	of	ADP
ijtc-719	174	4	the	the	DET
ijtc-719	174	5	information	information	NOUN
ijtc-719	174	6	revealed	reveal	VERB
ijtc-719	174	7	from	from	ADP
ijtc-719	174	8	table	table	NOUN
ijtc-719	174	9	2	2	NUM
ijtc-719	174	10	and	and	CCONJ
ijtc-719	174	11	as	as	SCONJ
ijtc-719	174	12	discussed	discuss	VERB
ijtc-719	174	13	in	in	ADP
ijtc-719	174	14	chapter	chapter	NOUN
ijtc-719	174	15	two	two	NUM
ijtc-719	174	16	,	,	PUNCT
ijtc-719	174	17	it	it	PRON
ijtc-719	174	18	can	can	AUX
ijtc-719	174	19	be	be	AUX
ijtc-719	174	20	traced	trace	VERB
ijtc-719	174	21	to	to	ADP
ijtc-719	174	22	the	the	DET
ijtc-719	174	23	theory	theory	NOUN
ijtc-719	174	24	of	of	ADP
ijtc-719	174	25	grand	grand	ADJ
ijtc-719	174	26	unified	unified	ADJ
ijtc-719	174	27	theory	theory	NOUN
ijtc-719	174	28	of	of	ADP
ijtc-719	174	29	revenue	revenue	NOUN
ijtc-719	174	30	generation	generation	NOUN
ijtc-719	174	31	.	.	PUNCT
ijtc-719	175	1	improvement	improvement	NOUN
ijtc-719	175	2	in	in	ADP
ijtc-719	175	3	marketing	marketing	NOUN
ijtc-719	175	4	strategies	strategy	NOUN
ijtc-719	175	5	will	will	AUX
ijtc-719	175	6	definitely	definitely	ADV
ijtc-719	175	7	affect	affect	VERB
ijtc-719	175	8	sales	sale	NOUN
ijtc-719	175	9	of	of	ADP
ijtc-719	175	10	a	a	DET
ijtc-719	175	11	product	product	NOUN
ijtc-719	175	12	positively	positively	ADV
ijtc-719	175	13	.	.	PUNCT
ijtc-719	176	1	they	they	PRON
ijtc-719	176	2	are	be	AUX
ijtc-719	176	3	more	more	ADJ
ijtc-719	176	4	process	process	NOUN
ijtc-719	176	5	-	-	PUNCT
ijtc-719	176	6	oriented	orient	VERB
ijtc-719	176	7	in	in	ADP
ijtc-719	176	8	business	business	NOUN
ijtc-719	176	9	organisation	organisation	NOUN
ijtc-719	176	10	so	so	SCONJ
ijtc-719	176	11	as	as	SCONJ
ijtc-719	176	12	to	to	PART
ijtc-719	176	13	achieve	achieve	VERB
ijtc-719	176	14	a	a	DET
ijtc-719	176	15	positive	positive	ADJ
ijtc-719	176	16	result	result	NOUN
ijtc-719	176	17	.	.	PUNCT
ijtc-719	177	1	factors	factor	NOUN
ijtc-719	177	2	like	like	ADP
ijtc-719	177	3	awareness	awareness	NOUN
ijtc-719	177	4	,	,	PUNCT
ijtc-719	177	5	consideration	consideration	NOUN
ijtc-719	177	6	of	of	ADP
ijtc-719	177	7	product	product	NOUN
ijtc-719	177	8	,	,	PUNCT
ijtc-719	177	9	choice	choice	NOUN
ijtc-719	177	10	of	of	ADP
ijtc-719	177	11	product	product	NOUN
ijtc-719	177	12	are	be	AUX
ijtc-719	177	13	determined	determine	VERB
ijtc-719	177	14	by	by	ADP
ijtc-719	177	15	effort	effort	NOUN
ijtc-719	177	16	put	put	VERB
ijtc-719	177	17	into	into	ADP
ijtc-719	177	18	marketing	marketing	NOUN
ijtc-719	177	19	.	.	PUNCT
ijtc-719	178	1	a	a	DET
ijtc-719	178	2	framework	framework	NOUN
ijtc-719	178	3	for	for	ADP
ijtc-719	178	4	generating	generate	VERB
ijtc-719	178	5	revenue	revenue	NOUN
ijtc-719	178	6	,	,	PUNCT
ijtc-719	178	7	identifies	identify	VERB
ijtc-719	178	8	which	which	DET
ijtc-719	178	9	revenue	revenue	NOUN
ijtc-719	178	10	source	source	NOUN
ijtc-719	178	11	to	to	PART
ijtc-719	178	12	pursue	pursue	VERB
ijtc-719	178	13	and	and	CCONJ
ijtc-719	178	14	how	how	SCONJ
ijtc-719	178	15	revenue	revenue	NOUN
ijtc-719	178	16	can	can	AUX
ijtc-719	178	17	be	be	AUX
ijtc-719	178	18	generated	generate	VERB
ijtc-719	178	19	from	from	ADP
ijtc-719	178	20	a	a	DET
ijtc-719	178	21	known	know	VERB
ijtc-719	178	22	available	available	ADJ
ijtc-719	178	23	source	source	NOUN
ijtc-719	178	24	.	.	PUNCT
ijtc-719	179	1	every	every	DET
ijtc-719	179	2	business	business	NOUN
ijtc-719	179	3	is	be	AUX
ijtc-719	179	4	expected	expect	VERB
ijtc-719	179	5	to	to	PART
ijtc-719	179	6	have	have	VERB
ijtc-719	179	7	a	a	DET
ijtc-719	179	8	key	key	ADJ
ijtc-719	179	9	business	business	NOUN
ijtc-719	179	10	outline	outline	NOUN
ijtc-719	179	11	on	on	ADP
ijtc-719	179	12	who	who	PRON
ijtc-719	179	13	to	to	PART
ijtc-719	179	14	improve	improve	VERB
ijtc-719	179	15	the	the	DET
ijtc-719	179	16	income	income	NOUN
ijtc-719	179	17	.	.	PUNCT
ijtc-719	180	1	without	without	ADP
ijtc-719	180	2	a	a	DET
ijtc-719	180	3	well	well	ADV
ijtc-719	180	4	-	-	PUNCT
ijtc-719	180	5	defined	define	VERB
ijtc-719	180	6	revenue	revenue	NOUN
ijtc-719	180	7	outline	outline	NOUN
ijtc-719	180	8	and	and	CCONJ
ijtc-719	180	9	a	a	DET
ijtc-719	180	10	clear	clear	ADJ
ijtc-719	180	11	plan	plan	NOUN
ijtc-719	180	12	on	on	ADP
ijtc-719	180	13	how	how	SCONJ
ijtc-719	180	14	to	to	PART
ijtc-719	180	15	improve	improve	VERB
ijtc-719	180	16	one	one	NUM
ijtc-719	180	17	’s	’s	PART
ijtc-719	180	18	income	income	NOUN
ijtc-719	180	19	generation	generation	NOUN
ijtc-719	180	20	,	,	PUNCT
ijtc-719	180	21	every	every	DET
ijtc-719	180	22	businesses	business	NOUN
ijtc-719	180	23	or	or	CCONJ
ijtc-719	180	24	company	company	NOUN
ijtc-719	180	25	might	might	AUX
ijtc-719	180	26	likely	likely	ADV
ijtc-719	180	27	struggle	struggle	VERB
ijtc-719	180	28	to	to	PART
ijtc-719	180	29	meet	meet	VERB
ijtc-719	180	30	up	up	ADP
ijtc-719	180	31	with	with	ADP
ijtc-719	180	32	the	the	DET
ijtc-719	180	33	cost	cost	NOUN
ijtc-719	180	34	and	and	CCONJ
ijtc-719	180	35	other	other	ADJ
ijtc-719	180	36	expenses	expense	NOUN
ijtc-719	180	37	in	in	ADP
ijtc-719	180	38	the	the	DET
ijtc-719	180	39	business	business	NOUN
ijtc-719	180	40	.	.	PUNCT
ijtc-719	181	1	the	the	DET
ijtc-719	181	2	need	need	NOUN
ijtc-719	181	3	to	to	PART
ijtc-719	181	4	formulate	formulate	VERB
ijtc-719	181	5	a	a	DET
ijtc-719	181	6	framework	framework	NOUN
ijtc-719	181	7	emanated	emanate	VERB
ijtc-719	181	8	from	from	ADP
ijtc-719	181	9	the	the	DET
ijtc-719	181	10	necessity	necessity	NOUN
ijtc-719	181	11	to	to	PART
ijtc-719	181	12	improve	improve	VERB
ijtc-719	181	13	/	/	SYM
ijtc-719	181	14	increase	increase	NOUN
ijtc-719	181	15	revenue	revenue	NOUN
ijtc-719	181	16	generated	generate	VERB
ijtc-719	181	17	from	from	ADP
ijtc-719	181	18	land	land	NOUN
ijtc-719	181	19	taxes	taxis	NOUN
ijtc-719	181	20	as	as	SCONJ
ijtc-719	181	21	it	it	PRON
ijtc-719	181	22	is	be	AUX
ijtc-719	181	23	a	a	DET
ijtc-719	181	24	prominent	prominent	ADJ
ijtc-719	181	25	component	component	NOUN
ijtc-719	181	26	in	in	ADP
ijtc-719	181	27	the	the	DET
ijtc-719	181	28	internally	internally	ADV
ijtc-719	181	29	generated	generate	VERB
ijtc-719	181	30	revenue	revenue	NOUN
ijtc-719	181	31	(	(	PUNCT
ijtc-719	181	32	igr	igr	PROPN
ijtc-719	181	33	)	)	PUNCT
ijtc-719	181	34	.	.	PUNCT
ijtc-719	182	1	thus	thus	ADV
ijtc-719	182	2	,	,	PUNCT
ijtc-719	182	3	the	the	DET
ijtc-719	182	4	framework	framework	NOUN
ijtc-719	182	5	is	be	AUX
ijtc-719	182	6	to	to	PART
ijtc-719	182	7	improve	improve	VERB
ijtc-719	182	8	/	/	SYM
ijtc-719	182	9	increase	increase	NOUN
ijtc-719	182	10	revenue	revenue	NOUN
ijtc-719	182	11	generated	generate	VERB
ijtc-719	182	12	form	form	NOUN
ijtc-719	182	13	land	land	NOUN
ijtc-719	182	14	taxes	taxis	NOUN
ijtc-719	182	15	and	and	CCONJ
ijtc-719	182	16	consequently	consequently	ADV
ijtc-719	182	17	improve	improve	VERB
ijtc-719	182	18	the	the	DET
ijtc-719	182	19	total	total	ADJ
ijtc-719	182	20	igr	igr	NOUN
ijtc-719	182	21	.	.	PUNCT
ijtc-719	183	1	in	in	ADP
ijtc-719	183	2	the	the	DET
ijtc-719	183	3	framework	framework	NOUN
ijtc-719	183	4	,	,	PUNCT
ijtc-719	183	5	various	various	ADJ
ijtc-719	183	6	action	action	NOUN
ijtc-719	183	7	based	base	VERB
ijtc-719	183	8	factors	factor	NOUN
ijtc-719	183	9	are	be	AUX
ijtc-719	183	10	raised	raise	VERB
ijtc-719	183	11	with	with	ADP
ijtc-719	183	12	a	a	DET
ijtc-719	183	13	view	view	NOUN
ijtc-719	183	14	to	to	ADP
ijtc-719	183	15	improving	improve	VERB
ijtc-719	183	16	the	the	DET
ijtc-719	183	17	volume	volume	NOUN
ijtc-719	183	18	of	of	ADP
ijtc-719	183	19	revenue	revenue	NOUN
ijtc-719	183	20	generated	generate	VERB
ijtc-719	183	21	from	from	ADP
ijtc-719	183	22	land	land	NOUN
ijtc-719	183	23	taxes	taxis	NOUN
ijtc-719	183	24	.	.	PUNCT
ijtc-719	184	1	poor	poor	ADJ
ijtc-719	184	2	statistic	statistic	NOUN
ijtc-719	184	3	and	and	CCONJ
ijtc-719	184	4	data	datum	NOUN
ijtc-719	184	5	of	of	ADP
ijtc-719	184	6	properties	property	NOUN
ijtc-719	184	7	and	and	CCONJ
ijtc-719	184	8	property	property	NOUN
ijtc-719	184	9	owners	owner	NOUN
ijtc-719	184	10	is	be	AUX
ijtc-719	184	11	a	a	DET
ijtc-719	184	12	major	major	ADJ
ijtc-719	184	13	set	set	NOUN
ijtc-719	184	14	-	-	PUNCT
ijtc-719	184	15	back	back	NOUN
ijtc-719	184	16	on	on	ADP
ijtc-719	184	17	revenue	revenue	NOUN
ijtc-719	184	18	yield	yield	NOUN
ijtc-719	184	19	from	from	ADP
ijtc-719	184	20	land	land	NOUN
ijtc-719	184	21	taxes	taxis	NOUN
ijtc-719	184	22	.	.	PUNCT
ijtc-719	185	1	proper	proper	ADJ
ijtc-719	185	2	data	datum	NOUN
ijtc-719	185	3	need	need	VERB
ijtc-719	185	4	to	to	PART
ijtc-719	185	5	be	be	AUX
ijtc-719	185	6	put	put	VERB
ijtc-719	185	7	in	in	ADP
ijtc-719	185	8	place	place	NOUN
ijtc-719	185	9	by	by	ADP
ijtc-719	185	10	the	the	DET
ijtc-719	185	11	state	state	NOUN
ijtc-719	185	12	government	government	NOUN
ijtc-719	185	13	,	,	PUNCT
ijtc-719	185	14	this	this	PRON
ijtc-719	185	15	will	will	AUX
ijtc-719	185	16	enable	enable	VERB
ijtc-719	185	17	the	the	DET
ijtc-719	185	18	government	government	NOUN
ijtc-719	185	19	to	to	PART
ijtc-719	185	20	have	have	VERB
ijtc-719	185	21	a	a	DET
ijtc-719	185	22	clue	clue	NOUN
ijtc-719	185	23	on	on	ADP
ijtc-719	185	24	who	who	PRON
ijtc-719	185	25	to	to	PART
ijtc-719	185	26	tax	tax	VERB
ijtc-719	185	27	,	,	PUNCT
ijtc-719	185	28	which	which	PRON
ijtc-719	185	29	properties	property	NOUN
ijtc-719	185	30	should	should	AUX
ijtc-719	185	31	be	be	AUX
ijtc-719	185	32	exempted	exempt	VERB
ijtc-719	185	33	,	,	PUNCT
ijtc-719	185	34	how	how	SCONJ
ijtc-719	185	35	many	many	ADJ
ijtc-719	185	36	people	people	NOUN
ijtc-719	185	37	are	be	AUX
ijtc-719	185	38	paying	pay	VERB
ijtc-719	185	39	the	the	DET
ijtc-719	185	40	tax	tax	NOUN
ijtc-719	185	41	?	?	PUNCT
ijtc-719	186	1	and	and	CCONJ
ijtc-719	186	2	how	how	SCONJ
ijtc-719	186	3	much	much	ADJ
ijtc-719	186	4	revenue	revenue	NOUN
ijtc-719	186	5	has	have	AUX
ijtc-719	186	6	been	be	AUX
ijtc-719	186	7	generated	generate	VERB
ijtc-719	186	8	.	.	PUNCT
ijtc-719	187	1	with	with	ADP
ijtc-719	187	2	this	this	PRON
ijtc-719	187	3	,	,	PUNCT
ijtc-719	187	4	a	a	DET
ijtc-719	187	5	proper	proper	ADJ
ijtc-719	187	6	accountability	accountability	NOUN
ijtc-719	187	7	will	will	AUX
ijtc-719	187	8	be	be	AUX
ijtc-719	187	9	reinforced	reinforce	VERB
ijtc-719	187	10	.	.	PUNCT
ijtc-719	188	1	government	government	NOUN
ijtc-719	188	2	does	do	AUX
ijtc-719	188	3	not	not	PART
ijtc-719	188	4	have	have	VERB
ijtc-719	188	5	enough	enough	ADJ
ijtc-719	188	6	information	information	NOUN
ijtc-719	188	7	on	on	ADP
ijtc-719	188	8	property	property	NOUN
ijtc-719	188	9	,	,	PUNCT
ijtc-719	188	10	property	property	NOUN
ijtc-719	188	11	owners	owner	NOUN
ijtc-719	188	12	and	and	CCONJ
ijtc-719	188	13	property	property	NOUN
ijtc-719	188	14	transactions	transaction	NOUN
ijtc-719	188	15	.	.	PUNCT
ijtc-719	189	1	this	this	PRON
ijtc-719	189	2	has	have	AUX
ijtc-719	189	3	affected	affect	VERB
ijtc-719	189	4	the	the	DET
ijtc-719	189	5	revenue	revenue	NOUN
ijtc-719	189	6	from	from	ADP
ijtc-719	189	7	land	land	NOUN
ijtc-719	189	8	taxed	tax	VERB
ijtc-719	189	9	to	to	PART
ijtc-719	189	10	be	be	AUX
ijtc-719	189	11	shortfall	shortfall	NOUN
ijtc-719	189	12	.	.	PUNCT
ijtc-719	190	1	government	government	NOUN
ijtc-719	190	2	needs	need	VERB
ijtc-719	190	3	to	to	PART
ijtc-719	190	4	really	really	ADV
ijtc-719	190	5	upgrade	upgrade	VERB
ijtc-719	190	6	the	the	DET
ijtc-719	190	7	tools	tool	NOUN
ijtc-719	190	8	in	in	ADP
ijtc-719	190	9	getting	get	VERB
ijtc-719	190	10	information	information	NOUN
ijtc-719	190	11	on	on	ADP
ijtc-719	190	12	property	property	NOUN
ijtc-719	190	13	a	a	DET
ijtc-719	190	14	matter	matter	NOUN
ijtc-719	190	15	of	of	ADP
ijtc-719	190	16	urgency	urgency	NOUN
ijtc-719	190	17	.	.	PUNCT
ijtc-719	191	1	the	the	DET
ijtc-719	191	2	system	system	NOUN
ijtc-719	191	3	should	should	AUX
ijtc-719	191	4	generate	generate	VERB
ijtc-719	191	5	and	and	CCONJ
ijtc-719	191	6	record	record	VERB
ijtc-719	191	7	accurate	accurate	ADJ
ijtc-719	191	8	information	information	NOUN
ijtc-719	191	9	on	on	ADP
ijtc-719	191	10	properties	property	NOUN
ijtc-719	191	11	.	.	PUNCT
ijtc-719	192	1	the	the	DET
ijtc-719	192	2	process	process	NOUN
ijtc-719	192	3	of	of	ADP
ijtc-719	192	4	land	land	NOUN
ijtc-719	192	5	titling	titling	NOUN
ijtc-719	192	6	should	should	AUX
ijtc-719	192	7	be	be	AUX
ijtc-719	192	8	made	make	VERB
ijtc-719	192	9	flexible	flexible	ADJ
ijtc-719	192	10	and	and	CCONJ
ijtc-719	192	11	less	less	ADV
ijtc-719	192	12	costly	costly	ADJ
ijtc-719	192	13	,	,	PUNCT
ijtc-719	192	14	with	with	SCONJ
ijtc-719	192	15	this	this	DET
ijtc-719	192	16	more	more	ADJ
ijtc-719	192	17	people	people	NOUN
ijtc-719	192	18	will	will	AUX
ijtc-719	192	19	be	be	AUX
ijtc-719	192	20	encouraged	encourage	VERB
ijtc-719	192	21	to	to	PART
ijtc-719	192	22	register	register	VERB
ijtc-719	192	23	their	their	PRON
ijtc-719	192	24	properties	property	NOUN
ijtc-719	192	25	and	and	CCONJ
ijtc-719	192	26	government	government	NOUN
ijtc-719	192	27	can	can	AUX
ijtc-719	192	28	has	have	VERB
ijtc-719	192	29	access	access	NOUN
ijtc-719	192	30	to	to	ADP
ijtc-719	192	31	information	information	NOUN
ijtc-719	192	32	of	of	ADP
ijtc-719	192	33	properties	property	NOUN
ijtc-719	192	34	through	through	ADP
ijtc-719	192	35	that	that	PRON
ijtc-719	192	36	.	.	PUNCT
ijtc-719	193	1	multi	multi	ADJ
ijtc-719	193	2	tenurial	tenurial	ADJ
ijtc-719	193	3	system	system	NOUN
ijtc-719	193	4	,	,	PUNCT
ijtc-719	193	5	most	most	ADV
ijtc-719	193	6	especially	especially	ADV
ijtc-719	193	7	in	in	ADP
ijtc-719	193	8	the	the	DET
ijtc-719	193	9	south	south	NOUN
ijtc-719	193	10	-	-	PUNCT
ijtc-719	193	11	west	west	PROPN
ijtc-719	193	12	has	have	AUX
ijtc-719	193	13	reduced	reduce	VERB
ijtc-719	193	14	the	the	DET
ijtc-719	193	15	effect	effect	NOUN
ijtc-719	193	16	of	of	ADP
ijtc-719	193	17	land	land	NOUN
ijtc-719	193	18	tax	tax	NOUN
ijtc-719	193	19	on	on	ADP
ijtc-719	193	20	revenue	revenue	NOUN
ijtc-719	193	21	generation	generation	NOUN
ijtc-719	193	22	.	.	PUNCT
ijtc-719	194	1	for	for	ADP
ijtc-719	194	2	a	a	DET
ijtc-719	194	3	clear	clear	ADJ
ijtc-719	194	4	business	business	NOUN
ijtc-719	194	5	outline	outline	NOUN
ijtc-719	194	6	,	,	PUNCT
ijtc-719	194	7	business	business	NOUN
ijtc-719	194	8	is	be	AUX
ijtc-719	194	9	expected	expect	VERB
ijtc-719	194	10	to	to	PART
ijtc-719	194	11	have	have	VERB
ijtc-719	194	12	marketing	marketing	NOUN
ijtc-719	194	13	plans	plan	NOUN
ijtc-719	194	14	,	,	PUNCT
ijtc-719	194	15	focus	focus	VERB
ijtc-719	194	16	and	and	CCONJ
ijtc-719	194	17	target	target	VERB
ijtc-719	194	18	on	on	ADP
ijtc-719	194	19	the	the	DET
ijtc-719	194	20	appropriate	appropriate	ADJ
ijtc-719	194	21	group	group	NOUN
ijtc-719	194	22	so	so	SCONJ
ijtc-719	194	23	as	as	SCONJ
ijtc-719	194	24	to	to	PART
ijtc-719	194	25	raise	raise	VERB
ijtc-719	194	26	capital	capital	NOUN
ijtc-719	194	27	and	and	CCONJ
ijtc-719	194	28	be	be	AUX
ijtc-719	194	29	able	able	ADJ
ijtc-719	194	30	to	to	PART
ijtc-719	194	31	sustain	sustain	VERB
ijtc-719	194	32	the	the	DET
ijtc-719	194	33	business	business	NOUN
ijtc-719	194	34	.	.	PUNCT
ijtc-719	195	1	the	the	DET
ijtc-719	195	2	framework	framework	NOUN
ijtc-719	195	3	of	of	ADP
ijtc-719	195	4	this	this	DET
ijtc-719	195	5	study	study	NOUN
ijtc-719	195	6	is	be	AUX
ijtc-719	195	7	hinged	hinge	VERB
ijtc-719	195	8	on	on	ADP
ijtc-719	195	9	three	three	NUM
ijtc-719	195	10	‘	'	PUNCT
ijtc-719	195	11	revenue	revenue	NOUN
ijtc-719	195	12	pillars	pillar	NOUN
ijtc-719	195	13	’	'	PUNCT
ijtc-719	195	14	and	and	CCONJ
ijtc-719	195	15	these	these	PRON
ijtc-719	195	16	are	be	AUX
ijtc-719	195	17	scrutiny	scrutiny	ADJ
ijtc-719	195	18	,	,	PUNCT
ijtc-719	195	19	strategy	strategy	NOUN
ijtc-719	195	20	and	and	CCONJ
ijtc-719	195	21	execution	execution	NOUN
ijtc-719	195	22	as	as	SCONJ
ijtc-719	195	23	shown	show	VERB
ijtc-719	195	24	in	in	ADP
ijtc-719	195	25	figure	figure	NOUN
ijtc-719	195	26	3	3	NUM
ijtc-719	195	27	below	below	ADV
ijtc-719	195	28	:	:	PUNCT
ijtc-719	195	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	195	30	a	a	DET
ijtc-719	195	31	framework	framework	NOUN
ijtc-719	195	32	for	for	ADP
ijtc-719	195	33	boosting	boost	VERB
ijtc-719	195	34	revenue	revenue	NOUN
ijtc-719	195	35	generation	generation	NOUN
ijtc-719	195	36	from	from	ADP
ijtc-719	195	37	land	land	NOUN
ijtc-719	195	38	taxes	taxis	NOUN
ijtc-719	195	39	in	in	ADP
ijtc-719	195	40	ogun	ogun	PROPN
ijtc-719	195	41	state	state	PROPN
ijtc-719	195	42	,	,	PUNCT
ijtc-719	195	43	nigeria	nigeria	PROPN
ijtc-719	195	44	orekan	orekan	VERB
ijtc-719	195	45	368	368	NUM
ijtc-719	195	46	|	|	ADV
ijtc-719	195	47	ilomata	ilomata	PROPN
ijtc-719	195	48	international	international	ADJ
ijtc-719	195	49	journal	journal	NOUN
ijtc-719	195	50	of	of	ADP
ijtc-719	195	51	tax	tax	PROPN
ijtc-719	195	52	&	&	CCONJ
ijtc-719	195	53	accounting	accounting	PROPN
ijtc-719	195	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	195	55	figure	figure	NOUN
ijtc-719	195	56	3	3	NUM
ijtc-719	195	57	conclusion	conclusion	NOUN
ijtc-719	195	58	framework	framework	NOUN
ijtc-719	195	59	for	for	ADP
ijtc-719	195	60	generating	generate	VERB
ijtc-719	195	61	revenue	revenue	NOUN
ijtc-719	195	62	,	,	PUNCT
ijtc-719	195	63	identifies	identify	VERB
ijtc-719	195	64	which	which	DET
ijtc-719	195	65	revenue	revenue	NOUN
ijtc-719	195	66	source	source	NOUN
ijtc-719	195	67	to	to	PART
ijtc-719	195	68	pursue	pursue	VERB
ijtc-719	195	69	and	and	CCONJ
ijtc-719	195	70	how	how	SCONJ
ijtc-719	195	71	revenue	revenue	NOUN
ijtc-719	195	72	can	can	AUX
ijtc-719	195	73	be	be	AUX
ijtc-719	195	74	generated	generate	VERB
ijtc-719	195	75	from	from	ADP
ijtc-719	195	76	a	a	DET
ijtc-719	195	77	known	know	VERB
ijtc-719	195	78	available	available	ADJ
ijtc-719	195	79	source	source	NOUN
ijtc-719	195	80	.	.	PUNCT
ijtc-719	196	1	every	every	DET
ijtc-719	196	2	business	business	NOUN
ijtc-719	196	3	is	be	AUX
ijtc-719	196	4	expected	expect	VERB
ijtc-719	196	5	to	to	PART
ijtc-719	196	6	have	have	VERB
ijtc-719	196	7	a	a	DET
ijtc-719	196	8	key	key	ADJ
ijtc-719	196	9	business	business	NOUN
ijtc-719	196	10	outline	outline	NOUN
ijtc-719	196	11	on	on	ADP
ijtc-719	196	12	who	who	PRON
ijtc-719	196	13	to	to	PART
ijtc-719	196	14	improve	improve	VERB
ijtc-719	196	15	the	the	DET
ijtc-719	196	16	income	income	NOUN
ijtc-719	196	17	.	.	PUNCT
ijtc-719	197	1	without	without	ADP
ijtc-719	197	2	a	a	DET
ijtc-719	197	3	well	well	ADV
ijtc-719	197	4	-	-	PUNCT
ijtc-719	197	5	defined	define	VERB
ijtc-719	197	6	revenue	revenue	NOUN
ijtc-719	197	7	outline	outline	NOUN
ijtc-719	197	8	and	and	CCONJ
ijtc-719	197	9	a	a	DET
ijtc-719	197	10	clear	clear	ADJ
ijtc-719	197	11	plan	plan	NOUN
ijtc-719	197	12	on	on	ADP
ijtc-719	197	13	how	how	SCONJ
ijtc-719	197	14	to	to	PART
ijtc-719	197	15	improve	improve	VERB
ijtc-719	197	16	one	one	NUM
ijtc-719	197	17	’s	’s	PART
ijtc-719	197	18	income	income	NOUN
ijtc-719	197	19	generation	generation	NOUN
ijtc-719	197	20	,	,	PUNCT
ijtc-719	197	21	every	every	DET
ijtc-719	197	22	businesses	business	NOUN
ijtc-719	197	23	or	or	CCONJ
ijtc-719	197	24	company	company	NOUN
ijtc-719	197	25	might	might	AUX
ijtc-719	197	26	likely	likely	ADV
ijtc-719	197	27	struggle	struggle	VERB
ijtc-719	197	28	to	to	PART
ijtc-719	197	29	meet	meet	VERB
ijtc-719	197	30	up	up	ADP
ijtc-719	197	31	with	with	ADP
ijtc-719	197	32	the	the	DET
ijtc-719	197	33	cost	cost	NOUN
ijtc-719	197	34	and	and	CCONJ
ijtc-719	197	35	other	other	ADJ
ijtc-719	197	36	expenses	expense	NOUN
ijtc-719	197	37	in	in	ADP
ijtc-719	197	38	the	the	DET
ijtc-719	197	39	business	business	NOUN
ijtc-719	197	40	.	.	PUNCT
ijtc-719	198	1	the	the	DET
ijtc-719	198	2	need	need	NOUN
ijtc-719	198	3	to	to	PART
ijtc-719	198	4	formulate	formulate	VERB
ijtc-719	198	5	a	a	DET
ijtc-719	198	6	framework	framework	NOUN
ijtc-719	198	7	emanated	emanate	VERB
ijtc-719	198	8	from	from	ADP
ijtc-719	198	9	the	the	DET
ijtc-719	198	10	necessity	necessity	NOUN
ijtc-719	198	11	to	to	PART
ijtc-719	198	12	improve	improve	VERB
ijtc-719	198	13	/	/	SYM
ijtc-719	198	14	increase	increase	NOUN
ijtc-719	198	15	revenue	revenue	NOUN
ijtc-719	198	16	generated	generate	VERB
ijtc-719	198	17	from	from	ADP
ijtc-719	198	18	land	land	NOUN
ijtc-719	198	19	taxes	taxis	NOUN
ijtc-719	198	20	as	as	SCONJ
ijtc-719	198	21	it	it	PRON
ijtc-719	198	22	is	be	AUX
ijtc-719	198	23	a	a	DET
ijtc-719	198	24	prominent	prominent	ADJ
ijtc-719	198	25	component	component	NOUN
ijtc-719	198	26	in	in	ADP
ijtc-719	198	27	the	the	DET
ijtc-719	198	28	internally	internally	ADV
ijtc-719	198	29	generated	generate	VERB
ijtc-719	198	30	revenue	revenue	NOUN
ijtc-719	198	31	(	(	PUNCT
ijtc-719	198	32	igr	igr	PROPN
ijtc-719	198	33	)	)	PUNCT
ijtc-719	198	34	.	.	PUNCT
ijtc-719	199	1	thus	thus	ADV
ijtc-719	199	2	,	,	PUNCT
ijtc-719	199	3	the	the	DET
ijtc-719	199	4	framework	framework	NOUN
ijtc-719	199	5	is	be	AUX
ijtc-719	199	6	to	to	PART
ijtc-719	199	7	improve	improve	VERB
ijtc-719	199	8	/	/	SYM
ijtc-719	199	9	increase	increase	NOUN
ijtc-719	199	10	revenue	revenue	NOUN
ijtc-719	199	11	generated	generate	VERB
ijtc-719	199	12	form	form	NOUN
ijtc-719	199	13	land	land	NOUN
ijtc-719	199	14	taxes	taxis	NOUN
ijtc-719	199	15	and	and	CCONJ
ijtc-719	199	16	consequently	consequently	ADV
ijtc-719	199	17	improve	improve	VERB
ijtc-719	199	18	the	the	DET
ijtc-719	199	19	total	total	ADJ
ijtc-719	199	20	igr	igr	NOUN
ijtc-719	199	21	.	.	PUNCT
ijtc-719	199	22	examine	examine	VERB
ijtc-719	199	23	the	the	DET
ijtc-719	199	24	adequacy	adequacy	NOUN
ijtc-719	199	25	of	of	ADP
ijtc-719	199	26	property	property	NOUN
ijtc-719	199	27	information	information	NOUN
ijtc-719	199	28	and	and	CCONJ
ijtc-719	199	29	statistics	statistic	NOUN
ijtc-719	199	30	examine	examine	VERB
ijtc-719	199	31	the	the	DET
ijtc-719	199	32	methods	method	NOUN
ijtc-719	199	33	used	use	VERB
ijtc-719	199	34	in	in	ADP
ijtc-719	199	35	assessing	assess	VERB
ijtc-719	199	36	examine	examine	VERB
ijtc-719	199	37	the	the	DET
ijtc-719	199	38	availability	availability	NOUN
ijtc-719	199	39	of	of	ADP
ijtc-719	199	40	trained	train	VERB
ijtc-719	199	41	personnel	personnel	NOUN
ijtc-719	199	42	scrutiny	scrutiny	NOUN
ijtc-719	199	43	strategy	strategy	NOUN
ijtc-719	199	44	improved	improve	VERB
ijtc-719	199	45	marketing	marketing	NOUN
ijtc-719	199	46	plan	plan	NOUN
ijtc-719	199	47	(	(	PUNCT
ijtc-719	199	48	revenue	revenue	NOUN
ijtc-719	199	49	outline	outline	NOUN
ijtc-719	199	50	)	)	PUNCT
ijtc-719	199	51	awareness	awareness	NOUN
ijtc-719	199	52	creation	creation	NOUN
ijtc-719	199	53	re	re	VERB
ijtc-719	199	54	-	-	ADJ
ijtc-719	199	55	branding	branding	ADJ
ijtc-719	199	56	/quality	/quality	NOUN
ijtc-719	199	57	control	control	NOUN
ijtc-719	199	58	system	system	NOUN
ijtc-719	199	59	execution	execution	NOUN
ijtc-719	199	60	tackle	tackle	VERB
ijtc-719	199	61	the	the	DET
ijtc-719	199	62	obstacles	obstacle	NOUN
ijtc-719	199	63	in	in	ADP
ijtc-719	199	64	the	the	DET
ijtc-719	199	65	revenue	revenue	NOUN
ijtc-719	199	66	mobilisation	mobilisation	NOUN
ijtc-719	199	67	enforcement	enforcement	NOUN
ijtc-719	199	68	tax	tax	NOUN
ijtc-719	199	69	laws	law	NOUN
ijtc-719	199	70	&	&	CCONJ
ijtc-719	199	71	policy	policy	NOUN
ijtc-719	199	72	accountability/	accountability/	NUM
ijtc-719	199	73	provision	provision	NOUN
ijtc-719	199	74	of	of	ADP
ijtc-719	199	75	infrastructure	infrastructure	NOUN
ijtc-719	199	76	result	result	VERB
ijtc-719	199	77	optimal	optimal	ADJ
ijtc-719	199	78	revenue	revenue	NOUN
ijtc-719	199	79	generation	generation	NOUN
ijtc-719	199	80	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-719	199	81	a	a	DET
ijtc-719	199	82	framework	framework	NOUN
ijtc-719	199	83	for	for	ADP
ijtc-719	199	84	boosting	boost	VERB
ijtc-719	199	85	revenue	revenue	NOUN
ijtc-719	199	86	generation	generation	NOUN
ijtc-719	199	87	from	from	ADP
ijtc-719	199	88	land	land	NOUN
ijtc-719	199	89	taxes	taxis	NOUN
ijtc-719	199	90	in	in	ADP
ijtc-719	199	91	ogun	ogun	PROPN
ijtc-719	199	92	state	state	PROPN
ijtc-719	199	93	,	,	PUNCT
ijtc-719	199	94	nigeria	nigeria	PROPN
ijtc-719	199	95	orekan	orekan	VERB
ijtc-719	199	96	369	369	NUM
ijtc-719	199	97	|	|	ADV
ijtc-719	199	98	ilomata	ilomata	PROPN
ijtc-719	199	99	international	international	ADJ
ijtc-719	199	100	journal	journal	NOUN
ijtc-719	199	101	of	of	ADP
ijtc-719	199	102	tax	tax	PROPN
ijtc-719	199	103	&	&	CCONJ
ijtc-719	199	104	accounting	accounting	NOUN
ijtc-719	199	105	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-719	199	106	in	in	ADP
ijtc-719	199	107	the	the	DET
ijtc-719	199	108	framework	framework	NOUN
ijtc-719	199	109	,	,	PUNCT
ijtc-719	199	110	various	various	ADJ
ijtc-719	199	111	action	action	NOUN
ijtc-719	199	112	based	base	VERB
ijtc-719	199	113	factors	factor	NOUN
ijtc-719	199	114	are	be	AUX
ijtc-719	199	115	raised	raise	VERB
ijtc-719	199	116	with	with	ADP
ijtc-719	199	117	a	a	DET
ijtc-719	199	118	view	view	NOUN
ijtc-719	199	119	to	to	ADP
ijtc-719	199	120	improving	improve	VERB
ijtc-719	199	121	the	the	DET
ijtc-719	199	122	volume	volume	NOUN
ijtc-719	199	123	of	of	ADP
ijtc-719	199	124	revenue	revenue	NOUN
ijtc-719	199	125	generated	generate	VERB
ijtc-719	199	126	from	from	ADP
ijtc-719	199	127	land	land	NOUN
ijtc-719	199	128	taxes	taxis	NOUN
ijtc-719	199	129	.	.	PUNCT
ijtc-719	200	1	poor	poor	ADJ
ijtc-719	200	2	statistic	statistic	NOUN
ijtc-719	200	3	and	and	CCONJ
ijtc-719	200	4	data	datum	NOUN
ijtc-719	200	5	of	of	ADP
ijtc-719	200	6	properties	property	NOUN
ijtc-719	200	7	and	and	CCONJ
ijtc-719	200	8	property	property	NOUN
ijtc-719	200	9	owners	owner	NOUN
ijtc-719	200	10	is	be	AUX
ijtc-719	200	11	a	a	DET
ijtc-719	200	12	major	major	ADJ
ijtc-719	200	13	set	set	NOUN
ijtc-719	200	14	-	-	PUNCT
ijtc-719	200	15	back	back	NOUN
ijtc-719	200	16	on	on	ADP
ijtc-719	200	17	revenue	revenue	NOUN
ijtc-719	200	18	yield	yield	NOUN
ijtc-719	200	19	from	from	ADP
ijtc-719	200	20	land	land	NOUN
ijtc-719	200	21	taxes	taxis	NOUN
ijtc-719	200	22	.	.	PUNCT
ijtc-719	201	1	proper	proper	ADJ
ijtc-719	201	2	data	datum	NOUN
ijtc-719	201	3	need	need	VERB
ijtc-719	201	4	to	to	PART
ijtc-719	201	5	be	be	AUX
ijtc-719	201	6	put	put	VERB
ijtc-719	201	7	in	in	ADP
ijtc-719	201	8	place	place	NOUN
ijtc-719	201	9	by	by	ADP
ijtc-719	201	10	the	the	DET
ijtc-719	201	11	state	state	NOUN
ijtc-719	201	12	government	government	NOUN
ijtc-719	201	13	,	,	PUNCT
ijtc-719	201	14	this	this	PRON
ijtc-719	201	15	will	will	AUX
ijtc-719	201	16	enable	enable	VERB
ijtc-719	201	17	the	the	DET
ijtc-719	201	18	government	government	NOUN
ijtc-719	201	19	to	to	PART
ijtc-719	201	20	have	have	VERB
ijtc-719	201	21	a	a	DET
ijtc-719	201	22	clue	clue	NOUN
ijtc-719	201	23	on	on	ADP
ijtc-719	201	24	who	who	PRON
ijtc-719	201	25	to	to	PART
ijtc-719	201	26	tax	tax	VERB
ijtc-719	201	27	,	,	PUNCT
ijtc-719	201	28	which	which	PRON
ijtc-719	201	29	properties	property	NOUN
ijtc-719	201	30	should	should	AUX
ijtc-719	201	31	be	be	AUX
ijtc-719	201	32	exempted	exempt	VERB
ijtc-719	201	33	,	,	PUNCT
ijtc-719	201	34	how	how	SCONJ
ijtc-719	201	35	many	many	ADJ
ijtc-719	201	36	people	people	NOUN
ijtc-719	201	37	are	be	AUX
ijtc-719	201	38	paying	pay	VERB
ijtc-719	201	39	the	the	DET
ijtc-719	201	40	tax	tax	NOUN
ijtc-719	201	41	?	?	PUNCT
ijtc-719	202	1	and	and	CCONJ
ijtc-719	202	2	how	how	SCONJ
ijtc-719	202	3	much	much	ADJ
ijtc-719	202	4	revenue	revenue	NOUN
ijtc-719	202	5	has	have	AUX
ijtc-719	202	6	been	be	AUX
ijtc-719	202	7	generated	generate	VERB
ijtc-719	202	8	.	.	PUNCT
ijtc-719	203	1	with	with	ADP
ijtc-719	203	2	this	this	PRON
ijtc-719	203	3	,	,	PUNCT
ijtc-719	203	4	a	a	DET
ijtc-719	203	5	proper	proper	ADJ
ijtc-719	203	6	accountability	accountability	NOUN
ijtc-719	203	7	will	will	AUX
ijtc-719	203	8	be	be	AUX
ijtc-719	203	9	reinforced	reinforce	VERB
ijtc-719	203	10	.	.	PUNCT
ijtc-719	204	1	government	government	NOUN
ijtc-719	204	2	does	do	AUX
ijtc-719	204	3	not	not	PART
ijtc-719	204	4	have	have	VERB
ijtc-719	204	5	enough	enough	ADJ
ijtc-719	204	6	information	information	NOUN
ijtc-719	204	7	on	on	ADP
ijtc-719	204	8	property	property	NOUN
ijtc-719	204	9	,	,	PUNCT
ijtc-719	204	10	property	property	NOUN
ijtc-719	204	11	owners	owner	NOUN
ijtc-719	204	12	and	and	CCONJ
ijtc-719	204	13	property	property	NOUN
ijtc-719	204	14	transactions	transaction	NOUN
ijtc-719	204	15	.	.	PUNCT
ijtc-719	205	1	this	this	PRON
ijtc-719	205	2	has	have	AUX
ijtc-719	205	3	affected	affect	VERB
ijtc-719	205	4	the	the	DET
ijtc-719	205	5	revenue	revenue	NOUN
ijtc-719	205	6	from	from	ADP
ijtc-719	205	7	land	land	NOUN
ijtc-719	205	8	taxed	tax	VERB
ijtc-719	205	9	to	to	PART
ijtc-719	205	10	be	be	AUX
ijtc-719	205	11	shortfall	shortfall	NOUN
ijtc-719	205	12	.	.	PUNCT
ijtc-719	206	1	government	government	NOUN
ijtc-719	206	2	needs	need	VERB
ijtc-719	206	3	to	to	PART
ijtc-719	206	4	really	really	ADV
ijtc-719	206	5	upgrade	upgrade	VERB
ijtc-719	206	6	the	the	DET
ijtc-719	206	7	tools	tool	NOUN
ijtc-719	206	8	in	in	ADP
ijtc-719	206	9	getting	get	VERB
ijtc-719	206	10	information	information	NOUN
ijtc-719	206	11	on	on	ADP
ijtc-719	206	12	property	property	NOUN
ijtc-719	206	13	a	a	DET
ijtc-719	206	14	matter	matter	NOUN
ijtc-719	206	15	of	of	ADP
ijtc-719	206	16	urgency	urgency	NOUN
ijtc-719	206	17	.	.	PUNCT
ijtc-719	207	1	the	the	DET
ijtc-719	207	2	system	system	NOUN
ijtc-719	207	3	should	should	AUX
ijtc-719	207	4	generate	generate	VERB
ijtc-719	207	5	and	and	CCONJ
ijtc-719	207	6	record	record	VERB
ijtc-719	207	7	accurate	accurate	ADJ
ijtc-719	207	8	information	information	NOUN
ijtc-719	207	9	on	on	ADP
ijtc-719	207	10	properties	property	NOUN
ijtc-719	207	11	.	.	PUNCT
ijtc-719	208	1	the	the	DET
ijtc-719	208	2	process	process	NOUN
ijtc-719	208	3	of	of	ADP
ijtc-719	208	4	land	land	NOUN
ijtc-719	208	5	titling	titling	NOUN
ijtc-719	208	6	should	should	AUX
ijtc-719	208	7	be	be	AUX
ijtc-719	208	8	made	make	VERB
ijtc-719	208	9	flexible	flexible	ADJ
ijtc-719	208	10	and	and	CCONJ
ijtc-719	208	11	less	less	ADV
ijtc-719	208	12	costly	costly	ADJ
ijtc-719	208	13	,	,	PUNCT
ijtc-719	208	14	with	with	SCONJ
ijtc-719	208	15	this	this	DET
ijtc-719	208	16	more	more	ADJ
ijtc-719	208	17	people	people	NOUN
ijtc-719	208	18	will	will	AUX
ijtc-719	208	19	be	be	AUX
ijtc-719	208	20	encouraged	encourage	VERB
ijtc-719	208	21	to	to	PART
ijtc-719	208	22	register	register	VERB
ijtc-719	208	23	their	their	PRON
ijtc-719	208	24	properties	property	NOUN
ijtc-719	208	25	and	and	CCONJ
ijtc-719	208	26	government	government	NOUN
ijtc-719	208	27	can	can	AUX
ijtc-719	208	28	has	have	VERB
ijtc-719	208	29	access	access	NOUN
ijtc-719	208	30	to	to	ADP
ijtc-719	208	31	information	information	NOUN
ijtc-719	208	32	of	of	ADP
ijtc-719	208	33	properties	property	NOUN
ijtc-719	208	34	through	through	ADP
ijtc-719	208	35	that	that	PRON
ijtc-719	208	36	.	.	PUNCT
ijtc-719	209	1	multi	multi	ADJ
ijtc-719	209	2	tenurial	tenurial	ADJ
ijtc-719	209	3	system	system	NOUN
ijtc-719	209	4	,	,	PUNCT
ijtc-719	209	5	most	most	ADV
ijtc-719	209	6	especially	especially	ADV
ijtc-719	209	7	in	in	ADP
ijtc-719	209	8	the	the	DET
ijtc-719	209	9	south	south	NOUN
ijtc-719	209	10	-	-	PUNCT
ijtc-719	209	11	west	west	PROPN
ijtc-719	209	12	has	have	AUX
ijtc-719	209	13	reduced	reduce	VERB
ijtc-719	209	14	the	the	DET
ijtc-719	209	15	effect	effect	NOUN
ijtc-719	209	16	of	of	ADP
ijtc-719	209	17	land	land	NOUN
ijtc-719	209	18	tax	tax	NOUN
ijtc-719	209	19	on	on	ADP
ijtc-719	209	20	revenue	revenue	NOUN
ijtc-719	209	21	generation	generation	NOUN
ijtc-719	209	22	.	.	PUNCT
ijtc-719	210	1	for	for	ADP
ijtc-719	210	2	a	a	DET
ijtc-719	210	3	clear	clear	ADJ
ijtc-719	210	4	business	business	NOUN
ijtc-719	210	5	outline	outline	NOUN
ijtc-719	210	6	,	,	PUNCT
ijtc-719	210	7	business	business	NOUN
ijtc-719	210	8	is	be	AUX
ijtc-719	210	9	expected	expect	VERB
ijtc-719	210	10	to	to	PART
ijtc-719	210	11	have	have	VERB
ijtc-719	210	12	marketing	marketing	NOUN
ijtc-719	210	13	plans	plan	NOUN
ijtc-719	210	14	,	,	PUNCT
ijtc-719	210	15	focus	focus	VERB
ijtc-719	210	16	and	and	CCONJ
ijtc-719	210	17	target	target	VERB
ijtc-719	210	18	on	on	ADP
ijtc-719	210	19	the	the	DET
ijtc-719	210	20	appropriate	appropriate	ADJ
ijtc-719	210	21	group	group	NOUN
ijtc-719	210	22	so	so	SCONJ
ijtc-719	210	23	as	as	SCONJ
ijtc-719	210	24	to	to	PART
ijtc-719	210	25	raise	raise	VERB
ijtc-719	210	26	capital	capital	NOUN
ijtc-719	210	27	and	and	CCONJ
ijtc-719	210	28	be	be	AUX
ijtc-719	210	29	able	able	ADJ
ijtc-719	210	30	to	to	PART
ijtc-719	210	31	sustain	sustain	VERB
ijtc-719	210	32	the	the	DET
ijtc-719	210	33	business	business	NOUN
ijtc-719	210	34	.	.	PUNCT
ijtc-719	211	1	the	the	DET
ijtc-719	211	2	framework	framework	NOUN
ijtc-719	211	3	of	of	ADP
ijtc-719	211	4	this	this	DET
ijtc-719	211	5	study	study	NOUN
ijtc-719	211	6	is	be	AUX
ijtc-719	211	7	hinged	hinge	VERB
ijtc-719	211	8	on	on	ADP
ijtc-719	211	9	three	three	NUM
ijtc-719	211	10	‘	'	PUNCT
ijtc-719	211	11	revenue	revenue	NOUN
ijtc-719	211	12	pillars	pillar	NOUN
ijtc-719	211	13	’	'	PUNCT
ijtc-719	211	14	and	and	CCONJ
ijtc-719	211	15	these	these	PRON
ijtc-719	211	16	are	be	AUX
ijtc-719	211	17	scrutiny	scrutiny	ADJ
ijtc-719	211	18	,	,	PUNCT
ijtc-719	211	19	strategy	strategy	NOUN
ijtc-719	211	20	and	and	CCONJ
ijtc-719	211	21	execution	execution	NOUN
ijtc-719	211	22	from	from	ADP
ijtc-719	211	23	fig	fig	NOUN
ijtc-719	211	24	.	.	PUNCT
ijtc-719	212	1	3	3	NUM
ijtc-719	212	2	above	above	ADV
ijtc-719	212	3	.	.	PUNCT
ijtc-719	213	1	the	the	DET
ijtc-719	213	2	first	first	ADJ
ijtc-719	213	3	pillar	pillar	NOUN
ijtc-719	213	4	:	:	PUNCT
ijtc-719	213	5	scrutiny	scrutiny	NOUN
ijtc-719	213	6	this	this	PRON
ijtc-719	213	7	is	be	AUX
ijtc-719	213	8	expected	expect	VERB
ijtc-719	213	9	to	to	PART
ijtc-719	213	10	be	be	AUX
ijtc-719	213	11	the	the	DET
ijtc-719	213	12	starting	starting	NOUN
ijtc-719	213	13	point	point	NOUN
ijtc-719	213	14	of	of	ADP
ijtc-719	213	15	any	any	DET
ijtc-719	213	16	business	business	NOUN
ijtc-719	213	17	.	.	PUNCT
ijtc-719	214	1	it	it	PRON
ijtc-719	214	2	is	be	AUX
ijtc-719	214	3	recommended	recommend	VERB
ijtc-719	214	4	that	that	SCONJ
ijtc-719	214	5	one	one	PRON
ijtc-719	214	6	should	should	AUX
ijtc-719	214	7	scrutinize	scrutinize	VERB
ijtc-719	214	8	the	the	DET
ijtc-719	214	9	revenue	revenue	NOUN
ijtc-719	214	10	generation	generation	NOUN
ijtc-719	214	11	system	system	NOUN
ijtc-719	214	12	that	that	PRON
ijtc-719	214	13	is	be	AUX
ijtc-719	214	14	existing	exist	VERB
ijtc-719	214	15	in	in	ADP
ijtc-719	214	16	the	the	DET
ijtc-719	214	17	business	business	NOUN
ijtc-719	214	18	very	very	ADV
ijtc-719	214	19	well	well	ADV
ijtc-719	214	20	.	.	PUNCT
ijtc-719	215	1	in	in	ADP
ijtc-719	215	2	the	the	DET
ijtc-719	215	3	course	course	NOUN
ijtc-719	215	4	of	of	ADP
ijtc-719	215	5	that	that	PRON
ijtc-719	215	6	,	,	PUNCT
ijtc-719	215	7	several	several	ADJ
ijtc-719	215	8	questions	question	NOUN
ijtc-719	215	9	such	such	ADJ
ijtc-719	215	10	as	as	ADP
ijtc-719	215	11	;	;	PUNCT
ijtc-719	215	12	what	what	PRON
ijtc-719	215	13	is	be	AUX
ijtc-719	215	14	wrong	wrong	ADJ
ijtc-719	215	15	with	with	ADP
ijtc-719	215	16	the	the	DET
ijtc-719	215	17	system	system	NOUN
ijtc-719	215	18	?	?	PUNCT
ijtc-719	215	19	,	,	PUNCT
ijtc-719	215	20	what	what	PRON
ijtc-719	215	21	are	be	AUX
ijtc-719	215	22	the	the	DET
ijtc-719	215	23	loopholes	loophole	NOUN
ijtc-719	215	24	in	in	ADP
ijtc-719	215	25	the	the	DET
ijtc-719	215	26	system	system	NOUN
ijtc-719	215	27	affecting	affect	VERB
ijtc-719	215	28	the	the	DET
ijtc-719	215	29	performance	performance	NOUN
ijtc-719	215	30	in	in	ADP
ijtc-719	215	31	terms	term	NOUN
ijtc-719	215	32	of	of	ADP
ijtc-719	215	33	optimal	optimal	ADJ
ijtc-719	215	34	revenue	revenue	NOUN
ijtc-719	215	35	generation	generation	NOUN
ijtc-719	215	36	?	?	PUNCT
ijtc-719	216	1	and	and	CCONJ
ijtc-719	216	2	what	what	PRON
ijtc-719	216	3	can	can	AUX
ijtc-719	216	4	be	be	AUX
ijtc-719	216	5	done	do	VERB
ijtc-719	216	6	to	to	PART
ijtc-719	216	7	improve	improve	VERB
ijtc-719	216	8	the	the	DET
ijtc-719	216	9	performance	performance	NOUN
ijtc-719	216	10	.	.	PUNCT
ijtc-719	217	1	all	all	DET
ijtc-719	217	2	these	these	PRON
ijtc-719	217	3	are	be	AUX
ijtc-719	217	4	questions	question	NOUN
ijtc-719	217	5	that	that	PRON
ijtc-719	217	6	accurate	accurate	ADJ
ijtc-719	217	7	answers	answer	NOUN
ijtc-719	217	8	would	would	AUX
ijtc-719	217	9	be	be	AUX
ijtc-719	217	10	required	require	VERB
ijtc-719	217	11	for	for	ADP
ijtc-719	217	12	.	.	PUNCT
ijtc-719	218	1	secondly	secondly	ADV
ijtc-719	218	2	,	,	PUNCT
ijtc-719	218	3	it	it	PRON
ijtc-719	218	4	is	be	AUX
ijtc-719	218	5	necessary	necessary	ADJ
ijtc-719	218	6	to	to	PART
ijtc-719	218	7	understand	understand	VERB
ijtc-719	218	8	the	the	DET
ijtc-719	218	9	existing	exist	VERB
ijtc-719	218	10	laws	law	NOUN
ijtc-719	218	11	supporting	support	VERB
ijtc-719	218	12	the	the	DET
ijtc-719	218	13	business	business	NOUN
ijtc-719	218	14	.	.	PUNCT
ijtc-719	219	1	with	with	ADP
ijtc-719	219	2	this	this	DET
ijtc-719	219	3	improvement	improvement	NOUN
ijtc-719	219	4	,	,	PUNCT
ijtc-719	219	5	can	can	AUX
ijtc-719	219	6	be	be	AUX
ijtc-719	219	7	done	do	VERB
ijtc-719	219	8	on	on	ADP
ijtc-719	219	9	compliance	compliance	NOUN
ijtc-719	219	10	and	and	CCONJ
ijtc-719	219	11	review	review	NOUN
ijtc-719	219	12	so	so	SCONJ
ijtc-719	219	13	that	that	SCONJ
ijtc-719	219	14	revenue	revenue	NOUN
ijtc-719	219	15	which	which	PRON
ijtc-719	219	16	is	be	AUX
ijtc-719	219	17	the	the	DET
ijtc-719	219	18	ultimate	ultimate	ADJ
ijtc-719	219	19	goal	goal	NOUN
ijtc-719	219	20	of	of	ADP
ijtc-719	219	21	any	any	DET
ijtc-719	219	22	business	business	NOUN
ijtc-719	219	23	can	can	AUX
ijtc-719	219	24	be	be	AUX
ijtc-719	219	25	achieved	achieve	VERB
ijtc-719	219	26	.	.	PUNCT
ijtc-719	220	1	thirdly	thirdly	ADV
ijtc-719	220	2	,	,	PUNCT
ijtc-719	220	3	there	there	PRON
ijtc-719	220	4	are	be	VERB
ijtc-719	220	5	data	datum	NOUN
ijtc-719	220	6	or	or	CCONJ
ijtc-719	220	7	information	information	NOUN
ijtc-719	220	8	as	as	SCONJ
ijtc-719	220	9	regards	regard	VERB
ijtc-719	220	10	the	the	DET
ijtc-719	220	11	business	business	NOUN
ijtc-719	220	12	.	.	PUNCT
ijtc-719	221	1	in	in	ADP
ijtc-719	221	2	the	the	DET
ijtc-719	221	3	case	case	NOUN
ijtc-719	221	4	of	of	ADP
ijtc-719	221	5	property	property	NOUN
ijtc-719	221	6	taxation	taxation	NOUN
ijtc-719	221	7	,	,	PUNCT
ijtc-719	221	8	it	it	PRON
ijtc-719	221	9	is	be	AUX
ijtc-719	221	10	expected	expect	VERB
ijtc-719	221	11	that	that	SCONJ
ijtc-719	221	12	data	datum	NOUN
ijtc-719	221	13	on	on	ADP
ijtc-719	221	14	income	income	NOUN
ijtc-719	221	15	generating	generating	NOUN
ijtc-719	221	16	properties	property	NOUN
ijtc-719	221	17	,	,	PUNCT
ijtc-719	221	18	information	information	NOUN
ijtc-719	221	19	about	about	ADP
ijtc-719	221	20	the	the	DET
ijtc-719	221	21	owners	owner	NOUN
ijtc-719	221	22	and	and	CCONJ
ijtc-719	221	23	the	the	DET
ijtc-719	221	24	area	area	NOUN
ijtc-719	221	25	of	of	ADP
ijtc-719	221	26	properties	property	NOUN
ijtc-719	221	27	should	should	AUX
ijtc-719	221	28	be	be	AUX
ijtc-719	221	29	available	available	ADJ
ijtc-719	221	30	and	and	CCONJ
ijtc-719	221	31	captured	capture	VERB
ijtc-719	221	32	for	for	ADP
ijtc-719	221	33	critical	critical	ADJ
ijtc-719	221	34	examination	examination	NOUN
ijtc-719	221	35	.	.	PUNCT
ijtc-719	222	1	in	in	ADP
ijtc-719	222	2	as	as	ADV
ijtc-719	222	3	much	much	ADV
ijtc-719	222	4	as	as	SCONJ
ijtc-719	222	5	these	these	DET
ijtc-719	222	6	information	information	NOUN
ijtc-719	222	7	are	be	AUX
ijtc-719	222	8	available	available	ADJ
ijtc-719	222	9	,	,	PUNCT
ijtc-719	222	10	then	then	ADV
ijtc-719	222	11	they	they	PRON
ijtc-719	222	12	should	should	AUX
ijtc-719	222	13	be	be	AUX
ijtc-719	222	14	interpreted	interpret	VERB
ijtc-719	222	15	very	very	ADV
ijtc-719	222	16	well	well	ADV
ijtc-719	222	17	.	.	PUNCT
ijtc-719	223	1	the	the	DET
ijtc-719	223	2	inability	inability	NOUN
ijtc-719	223	3	to	to	PART
ijtc-719	223	4	interpret	interpret	VERB
ijtc-719	223	5	these	these	DET
ijtc-719	223	6	data	datum	NOUN
ijtc-719	223	7	would	would	AUX
ijtc-719	223	8	lead	lead	VERB
ijtc-719	223	9	to	to	ADP
ijtc-719	223	10	lack	lack	NOUN
ijtc-719	223	11	of	of	ADP
ijtc-719	223	12	appropriate	appropriate	ADJ
ijtc-719	223	13	scrutiny	scrutiny	NOUN
ijtc-719	223	14	.	.	PUNCT
ijtc-719	224	1	the	the	DET
ijtc-719	224	2	ability	ability	NOUN
ijtc-719	224	3	to	to	PART
ijtc-719	224	4	interpret	interpret	VERB
ijtc-719	224	5	the	the	DET
ijtc-719	224	6	data	datum	NOUN
ijtc-719	224	7	will	will	AUX
ijtc-719	224	8	enable	enable	VERB
ijtc-719	224	9	the	the	DET
ijtc-719	224	10	marketers	marketer	NOUN
ijtc-719	224	11	to	to	PART
ijtc-719	224	12	have	have	VERB
ijtc-719	224	13	a	a	DET
ijtc-719	224	14	broad	broad	ADJ
ijtc-719	224	15	knowledge	knowledge	NOUN
ijtc-719	224	16	of	of	ADP
ijtc-719	224	17	the	the	DET
ijtc-719	224	18	market	market	NOUN
ijtc-719	224	19	to	to	PART
ijtc-719	224	20	penetrate	penetrate	VERB
ijtc-719	224	21	and	and	CCONJ
ijtc-719	224	22	how	how	SCONJ
ijtc-719	224	23	to	to	PART
ijtc-719	224	24	diffuse	diffuse	VERB
ijtc-719	224	25	into	into	ADP
ijtc-719	224	26	the	the	DET
ijtc-719	224	27	market	market	NOUN
ijtc-719	224	28	.	.	PUNCT
ijtc-719	225	1	with	with	ADP
ijtc-719	225	2	all	all	PRON
ijtc-719	225	3	of	of	ADP
ijtc-719	225	4	these	these	PRON
ijtc-719	225	5	,	,	PUNCT
ijtc-719	225	6	planning	plan	VERB
ijtc-719	225	7	to	to	PART
ijtc-719	225	8	perform	perform	VERB
ijtc-719	225	9	better	well	ADJ
ijtc-719	225	10	will	will	AUX
ijtc-719	225	11	be	be	AUX
ijtc-719	225	12	easily	easily	ADV
ijtc-719	225	13	made	make	VERB
ijtc-719	225	14	available	available	ADJ
ijtc-719	225	15	.	.	PUNCT
ijtc-719	226	1	second	second	ADJ
ijtc-719	226	2	pillar	pillar	NOUN
ijtc-719	226	3	:	:	PUNCT
ijtc-719	226	4	strategy	strategy	NOUN
ijtc-719	226	5	there	there	PRON
ijtc-719	226	6	should	should	AUX
ijtc-719	226	7	be	be	AUX
ijtc-719	226	8	a	a	DET
ijtc-719	226	9	clear	clear	ADJ
ijtc-719	226	10	-	-	PUNCT
ijtc-719	226	11	goal	goal	NOUN
ijtc-719	226	12	strategy	strategy	NOUN
ijtc-719	226	13	in	in	ADP
ijtc-719	226	14	any	any	DET
ijtc-719	226	15	business	business	NOUN
ijtc-719	226	16	organisation	organisation	NOUN
ijtc-719	226	17	.	.	PUNCT
ijtc-719	227	1	it	it	PRON
ijtc-719	227	2	is	be	AUX
ijtc-719	227	3	extremely	extremely	ADV
ijtc-719	227	4	difficult	difficult	ADJ
ijtc-719	227	5	to	to	PART
ijtc-719	227	6	improve	improve	VERB
ijtc-719	227	7	revenue	revenue	NOUN
ijtc-719	227	8	without	without	ADP
ijtc-719	227	9	a	a	DET
ijtc-719	227	10	strategy	strategy	NOUN
ijtc-719	227	11	.	.	PUNCT
ijtc-719	228	1	having	have	VERB
ijtc-719	228	2	no	no	DET
ijtc-719	228	3	strategic	strategic	ADJ
ijtc-719	228	4	plans	plan	NOUN
ijtc-719	228	5	can	can	AUX
ijtc-719	228	6	be	be	AUX
ijtc-719	228	7	very	very	ADV
ijtc-719	228	8	devastating	devastating	ADJ
ijtc-719	228	9	on	on	ADP
ijtc-719	228	10	the	the	DET
ijtc-719	228	11	business	business	NOUN
ijtc-719	228	12	.	.	PUNCT
ijtc-719	229	1	strategy	strategy	NOUN
ijtc-719	229	2	can	can	AUX
ijtc-719	229	3	be	be	AUX
ijtc-719	229	4	likened	liken	VERB
ijtc-719	229	5	to	to	ADP
ijtc-719	229	6	building	build	VERB
ijtc-719	229	7	a	a	DET
ijtc-719	229	8	strong	strong	ADJ
ijtc-719	229	9	structure	structure	NOUN
ijtc-719	229	10	for	for	ADP
ijtc-719	229	11	a	a	DET
ijtc-719	229	12	business	business	NOUN
ijtc-719	229	13	.	.	PUNCT
ijtc-719	230	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-719	230	2	a	a	DET
ijtc-719	230	3	framework	framework	NOUN
ijtc-719	230	4	for	for	ADP
ijtc-719	230	5	boosting	boost	VERB
ijtc-719	230	6	revenue	revenue	NOUN
ijtc-719	230	7	generation	generation	NOUN
ijtc-719	230	8	from	from	ADP
ijtc-719	230	9	land	land	NOUN
ijtc-719	230	10	taxes	taxis	NOUN
ijtc-719	230	11	in	in	ADP
ijtc-719	230	12	ogun	ogun	PROPN
ijtc-719	230	13	state	state	PROPN
ijtc-719	230	14	,	,	PUNCT
ijtc-719	230	15	nigeria	nigeria	PROPN
ijtc-719	230	16	orekan	orekan	VERB
ijtc-719	230	17	370	370	NUM
ijtc-719	230	18	|	|	ADV
ijtc-719	230	19	ilomata	ilomata	PROPN
ijtc-719	230	20	international	international	ADJ
ijtc-719	230	21	journal	journal	NOUN
ijtc-719	230	22	of	of	ADP
ijtc-719	230	23	tax	tax	PROPN
ijtc-719	230	24	&	&	CCONJ
ijtc-719	230	25	accounting	account	VERB
ijtc-719	230	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	230	27	taxation	taxation	NOUN
ijtc-719	230	28	for	for	ADP
ijtc-719	230	29	example	example	NOUN
ijtc-719	230	30	has	have	AUX
ijtc-719	230	31	been	be	AUX
ijtc-719	230	32	the	the	DET
ijtc-719	230	33	government	government	NOUN
ijtc-719	230	34	business	business	NOUN
ijtc-719	230	35	all	all	ADV
ijtc-719	230	36	along	along	ADV
ijtc-719	230	37	in	in	ADP
ijtc-719	230	38	nigeria	nigeria	PROPN
ijtc-719	230	39	.	.	PUNCT
ijtc-719	231	1	there	there	PRON
ijtc-719	231	2	could	could	AUX
ijtc-719	231	3	be	be	AUX
ijtc-719	231	4	a	a	DET
ijtc-719	231	5	shift	shift	NOUN
ijtc-719	231	6	of	of	ADP
ijtc-719	231	7	government	government	NOUN
ijtc-719	231	8	involvement	involvement	NOUN
ijtc-719	231	9	in	in	ADP
ijtc-719	231	10	taxation	taxation	NOUN
ijtc-719	231	11	business	business	NOUN
ijtc-719	231	12	to	to	ADP
ijtc-719	231	13	private	private	ADJ
ijtc-719	231	14	-	-	PUNCT
ijtc-719	231	15	sector	sector	NOUN
ijtc-719	231	16	.	.	PUNCT
ijtc-719	232	1	privatisation	privatisation	NOUN
ijtc-719	232	2	of	of	ADP
ijtc-719	232	3	service	service	NOUN
ijtc-719	232	4	delivery	delivery	NOUN
ijtc-719	232	5	is	be	AUX
ijtc-719	232	6	a	a	DET
ijtc-719	232	7	profit	profit	NOUN
ijtc-719	232	8	oriented	orient	VERB
ijtc-719	232	9	game	game	NOUN
ijtc-719	232	10	rather	rather	ADV
ijtc-719	232	11	than	than	ADP
ijtc-719	232	12	provision	provision	NOUN
ijtc-719	232	13	of	of	ADP
ijtc-719	232	14	service	service	NOUN
ijtc-719	232	15	to	to	ADP
ijtc-719	232	16	everyone	everyone	PRON
ijtc-719	232	17	.	.	PUNCT
ijtc-719	233	1	with	with	ADP
ijtc-719	233	2	private	private	ADJ
ijtc-719	233	3	sector	sector	NOUN
ijtc-719	233	4	involvement	involvement	NOUN
ijtc-719	233	5	in	in	ADP
ijtc-719	233	6	taxation	taxation	NOUN
ijtc-719	233	7	,	,	PUNCT
ijtc-719	233	8	they	they	PRON
ijtc-719	233	9	will	will	AUX
ijtc-719	233	10	be	be	AUX
ijtc-719	233	11	able	able	ADJ
ijtc-719	233	12	to	to	PART
ijtc-719	233	13	produce	produce	VERB
ijtc-719	233	14	a	a	DET
ijtc-719	233	15	workable	workable	ADJ
ijtc-719	233	16	data	datum	NOUN
ijtc-719	233	17	on	on	ADP
ijtc-719	233	18	all	all	DET
ijtc-719	233	19	properties	property	NOUN
ijtc-719	233	20	and	and	CCONJ
ijtc-719	233	21	as	as	ADV
ijtc-719	233	22	well	well	ADV
ijtc-719	233	23	on	on	ADP
ijtc-719	233	24	their	their	PRON
ijtc-719	233	25	owners	owner	NOUN
ijtc-719	233	26	too	too	ADV
ijtc-719	233	27	.	.	PUNCT
ijtc-719	234	1	with	with	ADP
ijtc-719	234	2	the	the	DET
ijtc-719	234	3	introduction	introduction	NOUN
ijtc-719	234	4	of	of	ADP
ijtc-719	234	5	cadastral	cadastral	ADJ
ijtc-719	234	6	system	system	NOUN
ijtc-719	234	7	of	of	ADP
ijtc-719	234	8	coverage	coverage	NOUN
ijtc-719	234	9	,	,	PUNCT
ijtc-719	234	10	which	which	PRON
ijtc-719	234	11	is	be	AUX
ijtc-719	234	12	linked	link	VERB
ijtc-719	234	13	to	to	ADP
ijtc-719	234	14	land	land	NOUN
ijtc-719	234	15	registration	registration	NOUN
ijtc-719	234	16	,	,	PUNCT
ijtc-719	234	17	it	it	PRON
ijtc-719	234	18	will	will	AUX
ijtc-719	234	19	assist	assist	VERB
ijtc-719	234	20	in	in	ADP
ijtc-719	234	21	property	property	NOUN
ijtc-719	234	22	taxation	taxation	NOUN
ijtc-719	234	23	purpose	purpose	NOUN
ijtc-719	234	24	,	,	PUNCT
ijtc-719	234	25	there	there	PRON
ijtc-719	234	26	will	will	AUX
ijtc-719	234	27	be	be	AUX
ijtc-719	234	28	an	an	DET
ijtc-719	234	29	organised	organise	VERB
ijtc-719	234	30	data	data	NOUN
ijtc-719	234	31	base	base	NOUN
ijtc-719	234	32	of	of	ADP
ijtc-719	234	33	property	property	NOUN
ijtc-719	234	34	.	.	PUNCT
ijtc-719	235	1	this	this	PRON
ijtc-719	235	2	can	can	AUX
ijtc-719	235	3	be	be	AUX
ijtc-719	235	4	referred	refer	VERB
ijtc-719	235	5	to	to	ADP
ijtc-719	235	6	as	as	ADP
ijtc-719	235	7	fiscal	fiscal	ADJ
ijtc-719	235	8	cadastral	cadastral	NOUN
ijtc-719	235	9	,	,	PUNCT
ijtc-719	235	10	with	with	SCONJ
ijtc-719	235	11	this	this	DET
ijtc-719	235	12	lot	lot	NOUN
ijtc-719	235	13	of	of	ADP
ijtc-719	235	14	properties	property	NOUN
ijtc-719	235	15	would	would	AUX
ijtc-719	235	16	not	not	PART
ijtc-719	235	17	be	be	AUX
ijtc-719	235	18	left	leave	VERB
ijtc-719	235	19	untaxed	untaxe	VERB
ijtc-719	235	20	.	.	PUNCT
ijtc-719	236	1	in	in	ADP
ijtc-719	236	2	addition	addition	NOUN
ijtc-719	236	3	,	,	PUNCT
ijtc-719	236	4	making	make	VERB
ijtc-719	236	5	more	more	ADJ
ijtc-719	236	6	people	people	NOUN
ijtc-719	236	7	to	to	PART
ijtc-719	236	8	be	be	AUX
ijtc-719	236	9	aware	aware	ADJ
ijtc-719	236	10	of	of	ADP
ijtc-719	236	11	one	one	NUM
ijtc-719	236	12	’s	’s	PART
ijtc-719	236	13	service	service	NOUN
ijtc-719	236	14	and	and	CCONJ
ijtc-719	236	15	the	the	DET
ijtc-719	236	16	benefit	benefit	NOUN
ijtc-719	236	17	accrued	accrue	VERB
ijtc-719	236	18	to	to	ADP
ijtc-719	236	19	it	it	PRON
ijtc-719	236	20	is	be	AUX
ijtc-719	236	21	another	another	DET
ijtc-719	236	22	marketing	marketing	NOUN
ijtc-719	236	23	strategy	strategy	NOUN
ijtc-719	236	24	to	to	PART
ijtc-719	236	25	use	use	VERB
ijtc-719	236	26	to	to	PART
ijtc-719	236	27	improve	improve	VERB
ijtc-719	236	28	revenue	revenue	NOUN
ijtc-719	236	29	in	in	ADP
ijtc-719	236	30	any	any	DET
ijtc-719	236	31	business	business	NOUN
ijtc-719	236	32	.	.	PUNCT
ijtc-719	237	1	with	with	ADP
ijtc-719	237	2	the	the	DET
ijtc-719	237	3	involvement	involvement	NOUN
ijtc-719	237	4	of	of	ADP
ijtc-719	237	5	private	private	ADJ
ijtc-719	237	6	-	-	PUNCT
ijtc-719	237	7	sector	sector	NOUN
ijtc-719	237	8	in	in	ADP
ijtc-719	237	9	taxation	taxation	NOUN
ijtc-719	237	10	business	business	NOUN
ijtc-719	237	11	,	,	PUNCT
ijtc-719	237	12	they	they	PRON
ijtc-719	237	13	will	will	AUX
ijtc-719	237	14	bring	bring	VERB
ijtc-719	237	15	more	more	ADJ
ijtc-719	237	16	taxable	taxable	ADJ
ijtc-719	237	17	adult	adult	NOUN
ijtc-719	237	18	into	into	ADP
ijtc-719	237	19	it	it	PRON
ijtc-719	237	20	with	with	ADP
ijtc-719	237	21	a	a	DET
ijtc-719	237	22	strong	strong	ADJ
ijtc-719	237	23	awareness	awareness	NOUN
ijtc-719	237	24	strategies	strategy	NOUN
ijtc-719	237	25	.	.	PUNCT
ijtc-719	238	1	if	if	SCONJ
ijtc-719	238	2	tax	tax	NOUN
ijtc-719	238	3	payers	payer	NOUN
ijtc-719	238	4	are	be	AUX
ijtc-719	238	5	made	make	VERB
ijtc-719	238	6	to	to	PART
ijtc-719	238	7	be	be	AUX
ijtc-719	238	8	aware	aware	ADJ
ijtc-719	238	9	of	of	ADP
ijtc-719	238	10	benefits	benefit	NOUN
ijtc-719	238	11	amassed	amass	VERB
ijtc-719	238	12	in	in	ADP
ijtc-719	238	13	it	it	PRON
ijtc-719	238	14	,	,	PUNCT
ijtc-719	238	15	more	more	ADJ
ijtc-719	238	16	people	people	NOUN
ijtc-719	238	17	will	will	AUX
ijtc-719	238	18	be	be	AUX
ijtc-719	238	19	attracted	attract	VERB
ijtc-719	238	20	to	to	ADP
ijtc-719	238	21	paying	pay	VERB
ijtc-719	238	22	of	of	ADP
ijtc-719	238	23	tax	tax	NOUN
ijtc-719	238	24	.	.	PUNCT
ijtc-719	239	1	for	for	ADP
ijtc-719	239	2	example	example	NOUN
ijtc-719	239	3	property	property	NOUN
ijtc-719	239	4	tax	tax	NOUN
ijtc-719	239	5	can	can	AUX
ijtc-719	239	6	serve	serve	VERB
ijtc-719	239	7	as	as	ADP
ijtc-719	239	8	a	a	DET
ijtc-719	239	9	poll	poll	ADJ
ijtc-719	239	10	tax	tax	NOUN
ijtc-719	239	11	in	in	ADP
ijtc-719	239	12	the	the	DET
ijtc-719	239	13	sense	sense	NOUN
ijtc-719	239	14	that	that	SCONJ
ijtc-719	239	15	it	it	PRON
ijtc-719	239	16	can	can	AUX
ijtc-719	239	17	be	be	AUX
ijtc-719	239	18	used	use	VERB
ijtc-719	239	19	as	as	ADP
ijtc-719	239	20	a	a	DET
ijtc-719	239	21	criterial	criterial	NOUN
ijtc-719	239	22	for	for	ADP
ijtc-719	239	23	voting	voting	NOUN
ijtc-719	239	24	.	.	PUNCT
ijtc-719	240	1	with	with	ADP
ijtc-719	240	2	the	the	DET
ijtc-719	240	3	certificate	certificate	NOUN
ijtc-719	240	4	of	of	ADP
ijtc-719	240	5	tax	tax	NOUN
ijtc-719	240	6	,	,	PUNCT
ijtc-719	240	7	signifying	signify	VERB
ijtc-719	240	8	payment	payment	NOUN
ijtc-719	240	9	of	of	ADP
ijtc-719	240	10	tax	tax	NOUN
ijtc-719	240	11	,	,	PUNCT
ijtc-719	240	12	that	that	PRON
ijtc-719	240	13	should	should	AUX
ijtc-719	240	14	serve	serve	VERB
ijtc-719	240	15	as	as	ADP
ijtc-719	240	16	a	a	DET
ijtc-719	240	17	voters	voter	NOUN
ijtc-719	240	18	card	card	NOUN
ijtc-719	240	19	and	and	CCONJ
ijtc-719	240	20	more	more	ADJ
ijtc-719	240	21	taxable	taxable	ADJ
ijtc-719	240	22	adult	adult	NOUN
ijtc-719	240	23	will	will	AUX
ijtc-719	240	24	be	be	AUX
ijtc-719	240	25	made	make	VERB
ijtc-719	240	26	to	to	PART
ijtc-719	240	27	participate	participate	VERB
ijtc-719	240	28	.	.	PUNCT
ijtc-719	241	1	another	another	DET
ijtc-719	241	2	strategy	strategy	NOUN
ijtc-719	241	3	could	could	AUX
ijtc-719	241	4	also	also	ADV
ijtc-719	241	5	be	be	AUX
ijtc-719	241	6	employed	employ	VERB
ijtc-719	241	7	in	in	ADP
ijtc-719	241	8	tax	tax	NOUN
ijtc-719	241	9	payment	payment	NOUN
ijtc-719	241	10	is	be	AUX
ijtc-719	241	11	making	make	VERB
ijtc-719	241	12	people	people	NOUN
ijtc-719	241	13	to	to	PART
ijtc-719	241	14	register	register	VERB
ijtc-719	241	15	their	their	PRON
ijtc-719	241	16	land	land	NOUN
ijtc-719	241	17	at	at	ADP
ijtc-719	241	18	a	a	DET
ijtc-719	241	19	subsidized	subsidized	ADJ
ijtc-719	241	20	rate	rate	NOUN
ijtc-719	241	21	when	when	SCONJ
ijtc-719	241	22	they	they	PRON
ijtc-719	241	23	produce	produce	VERB
ijtc-719	241	24	the	the	DET
ijtc-719	241	25	tax	tax	NOUN
ijtc-719	241	26	certificate	certificate	NOUN
ijtc-719	241	27	of	of	ADP
ijtc-719	241	28	tax	tax	NOUN
ijtc-719	241	29	.	.	PUNCT
ijtc-719	242	1	once	once	SCONJ
ijtc-719	242	2	people	people	NOUN
ijtc-719	242	3	are	be	AUX
ijtc-719	242	4	aware	aware	ADJ
ijtc-719	242	5	of	of	ADP
ijtc-719	242	6	these	these	DET
ijtc-719	242	7	benefits	benefit	NOUN
ijtc-719	242	8	,	,	PUNCT
ijtc-719	242	9	more	more	ADJ
ijtc-719	242	10	people	people	NOUN
ijtc-719	242	11	will	will	AUX
ijtc-719	242	12	participate	participate	VERB
ijtc-719	242	13	in	in	ADP
ijtc-719	242	14	the	the	DET
ijtc-719	242	15	civil	civil	ADJ
ijtc-719	242	16	responsibility	responsibility	NOUN
ijtc-719	242	17	.	.	PUNCT
ijtc-719	243	1	with	with	ADP
ijtc-719	243	2	all	all	PRON
ijtc-719	243	3	of	of	ADP
ijtc-719	243	4	these	these	PRON
ijtc-719	243	5	,	,	PUNCT
ijtc-719	243	6	quality	quality	NOUN
ijtc-719	243	7	control	control	NOUN
ijtc-719	243	8	measure	measure	NOUN
ijtc-719	243	9	is	be	AUX
ijtc-719	243	10	another	another	PRON
ijtc-719	243	11	an	an	DET
ijtc-719	243	12	important	important	ADJ
ijtc-719	243	13	tactic	tactic	NOUN
ijtc-719	243	14	in	in	ADP
ijtc-719	243	15	business	business	NOUN
ijtc-719	243	16	.	.	PUNCT
ijtc-719	244	1	it	it	PRON
ijtc-719	244	2	is	be	AUX
ijtc-719	244	3	a	a	DET
ijtc-719	244	4	system	system	NOUN
ijtc-719	244	5	of	of	ADP
ijtc-719	244	6	maintaining	maintain	VERB
ijtc-719	244	7	standards	standard	NOUN
ijtc-719	244	8	and	and	CCONJ
ijtc-719	244	9	to	to	PART
ijtc-719	244	10	ensure	ensure	VERB
ijtc-719	244	11	that	that	SCONJ
ijtc-719	244	12	product	product	NOUN
ijtc-719	244	13	quality	quality	NOUN
ijtc-719	244	14	is	be	AUX
ijtc-719	244	15	maintained	maintain	VERB
ijtc-719	244	16	or	or	CCONJ
ijtc-719	244	17	improved	improve	VERB
ijtc-719	244	18	upon	upon	SCONJ
ijtc-719	244	19	.	.	PUNCT
ijtc-719	245	1	quality	quality	NOUN
ijtc-719	245	2	control	control	NOUN
ijtc-719	245	3	ensures	ensure	VERB
ijtc-719	245	4	that	that	SCONJ
ijtc-719	245	5	business	business	NOUN
ijtc-719	245	6	creates	create	VERB
ijtc-719	245	7	an	an	DET
ijtc-719	245	8	environment	environment	NOUN
ijtc-719	245	9	where	where	SCONJ
ijtc-719	245	10	the	the	DET
ijtc-719	245	11	management	management	NOUN
ijtc-719	245	12	and	and	CCONJ
ijtc-719	245	13	the	the	DET
ijtc-719	245	14	employees	employee	NOUN
ijtc-719	245	15	strive	strive	VERB
ijtc-719	245	16	for	for	ADP
ijtc-719	245	17	perfection	perfection	NOUN
ijtc-719	245	18	.	.	PUNCT
ijtc-719	246	1	it	it	PRON
ijtc-719	246	2	can	can	AUX
ijtc-719	246	3	be	be	AUX
ijtc-719	246	4	depicted	depict	VERB
ijtc-719	246	5	from	from	ADP
ijtc-719	246	6	this	this	PRON
ijtc-719	246	7	that	that	SCONJ
ijtc-719	246	8	despite	despite	SCONJ
ijtc-719	246	9	good	good	ADJ
ijtc-719	246	10	business	business	NOUN
ijtc-719	246	11	strategies	strategy	NOUN
ijtc-719	246	12	,	,	PUNCT
ijtc-719	246	13	there	there	PRON
ijtc-719	246	14	is	be	VERB
ijtc-719	246	15	need	need	NOUN
ijtc-719	246	16	for	for	ADP
ijtc-719	246	17	frequent	frequent	ADJ
ijtc-719	246	18	check	check	NOUN
ijtc-719	246	19	,	,	PUNCT
ijtc-719	246	20	coordinating	coordinate	VERB
ijtc-719	246	21	and	and	CCONJ
ijtc-719	246	22	moving	move	VERB
ijtc-719	246	23	human	human	ADJ
ijtc-719	246	24	resources	resource	NOUN
ijtc-719	246	25	and	and	CCONJ
ijtc-719	246	26	equipment	equipment	NOUN
ijtc-719	246	27	to	to	ADP
ijtc-719	246	28	a	a	DET
ijtc-719	246	29	final	final	ADJ
ijtc-719	246	30	destination	destination	NOUN
ijtc-719	246	31	of	of	ADP
ijtc-719	246	32	acceptance	acceptance	NOUN
ijtc-719	246	33	.	.	PUNCT
ijtc-719	247	1	third	third	ADJ
ijtc-719	247	2	pillar	pillar	NOUN
ijtc-719	247	3	:	:	PUNCT
ijtc-719	247	4	execution	execution	NOUN
ijtc-719	247	5	with	with	ADP
ijtc-719	247	6	proper	proper	ADJ
ijtc-719	247	7	scrutiny	scrutiny	NOUN
ijtc-719	247	8	of	of	ADP
ijtc-719	247	9	data	datum	NOUN
ijtc-719	247	10	or	or	CCONJ
ijtc-719	247	11	information	information	NOUN
ijtc-719	247	12	and	and	CCONJ
ijtc-719	247	13	strategy	strategy	NOUN
ijtc-719	247	14	plans	plan	NOUN
ijtc-719	247	15	,	,	PUNCT
ijtc-719	247	16	they	they	PRON
ijtc-719	247	17	will	will	AUX
ijtc-719	247	18	not	not	PART
ijtc-719	247	19	yield	yield	VERB
ijtc-719	247	20	any	any	DET
ijtc-719	247	21	positive	positive	ADJ
ijtc-719	247	22	results	result	NOUN
ijtc-719	247	23	if	if	SCONJ
ijtc-719	247	24	there	there	PRON
ijtc-719	247	25	is	be	VERB
ijtc-719	247	26	no	no	DET
ijtc-719	247	27	well	well	ADV
ijtc-719	247	28	-	-	PUNCT
ijtc-719	247	29	oiled	oil	VERB
ijtc-719	247	30	execution	execution	NOUN
ijtc-719	247	31	machine	machine	NOUN
ijtc-719	247	32	in	in	ADP
ijtc-719	247	33	place	place	NOUN
ijtc-719	247	34	.	.	PUNCT
ijtc-719	248	1	with	with	ADP
ijtc-719	248	2	the	the	DET
ijtc-719	248	3	execution	execution	NOUN
ijtc-719	248	4	of	of	ADP
ijtc-719	248	5	the	the	DET
ijtc-719	248	6	strategies	strategy	NOUN
ijtc-719	248	7	most	most	ADV
ijtc-719	248	8	especially	especially	ADV
ijtc-719	248	9	in	in	ADP
ijtc-719	248	10	taxation	taxation	NOUN
ijtc-719	248	11	,	,	PUNCT
ijtc-719	248	12	the	the	DET
ijtc-719	248	13	followings	following	NOUN
ijtc-719	248	14	need	need	VERB
ijtc-719	248	15	to	to	PART
ijtc-719	248	16	be	be	AUX
ijtc-719	248	17	in	in	ADP
ijtc-719	248	18	place	place	NOUN
ijtc-719	248	19	for	for	ADP
ijtc-719	248	20	a	a	DET
ijtc-719	248	21	proper	proper	ADJ
ijtc-719	248	22	execution	execution	NOUN
ijtc-719	248	23	;	;	PUNCT
ijtc-719	248	24	with	with	ADP
ijtc-719	248	25	the	the	DET
ijtc-719	248	26	implementation	implementation	NOUN
ijtc-719	248	27	of	of	ADP
ijtc-719	248	28	proper	proper	ADJ
ijtc-719	248	29	execution	execution	NOUN
ijtc-719	248	30	frameworks	framework	NOUN
ijtc-719	248	31	and	and	CCONJ
ijtc-719	248	32	process	process	NOUN
ijtc-719	248	33	,	,	PUNCT
ijtc-719	248	34	together	together	ADV
ijtc-719	248	35	with	with	ADP
ijtc-719	248	36	proper	proper	ADJ
ijtc-719	248	37	tools	tool	NOUN
ijtc-719	248	38	and	and	CCONJ
ijtc-719	248	39	support	support	NOUN
ijtc-719	248	40	structure	structure	NOUN
ijtc-719	248	41	in	in	ADP
ijtc-719	248	42	place	place	NOUN
ijtc-719	248	43	,	,	PUNCT
ijtc-719	248	44	execution	execution	NOUN
ijtc-719	248	45	becomes	become	VERB
ijtc-719	248	46	efficient	efficient	ADJ
ijtc-719	248	47	.	.	PUNCT
ijtc-719	249	1	execution	execution	NOUN
ijtc-719	249	2	is	be	AUX
ijtc-719	249	3	supported	support	VERB
ijtc-719	249	4	by	by	ADP
ijtc-719	249	5	data	datum	NOUN
ijtc-719	249	6	,	,	PUNCT
ijtc-719	249	7	strategy	strategy	NOUN
ijtc-719	249	8	and	and	CCONJ
ijtc-719	249	9	educated	educate	VERB
ijtc-719	249	10	team	team	NOUN
ijtc-719	249	11	to	to	PART
ijtc-719	249	12	be	be	AUX
ijtc-719	249	13	able	able	ADJ
ijtc-719	249	14	to	to	PART
ijtc-719	249	15	accomplish	accomplish	VERB
ijtc-719	249	16	the	the	DET
ijtc-719	249	17	goal	goal	NOUN
ijtc-719	249	18	of	of	ADP
ijtc-719	249	19	the	the	DET
ijtc-719	249	20	business	business	NOUN
ijtc-719	249	21	.	.	PUNCT
ijtc-719	250	1	in	in	ADP
ijtc-719	250	2	taxation	taxation	NOUN
ijtc-719	250	3	the	the	DET
ijtc-719	250	4	main	main	ADJ
ijtc-719	250	5	goal	goal	NOUN
ijtc-719	250	6	is	be	AUX
ijtc-719	250	7	revenue	revenue	NOUN
ijtc-719	250	8	derivation	derivation	NOUN
ijtc-719	250	9	and	and	CCONJ
ijtc-719	250	10	with	with	ADP
ijtc-719	250	11	that	that	DET
ijtc-719	250	12	following	follow	VERB
ijtc-719	250	13	needs	need	VERB
ijtc-719	250	14	to	to	PART
ijtc-719	250	15	support	support	VERB
ijtc-719	250	16	goal	goal	NOUN
ijtc-719	250	17	to	to	PART
ijtc-719	250	18	yield	yield	VERB
ijtc-719	250	19	a	a	DET
ijtc-719	250	20	positive	positive	ADJ
ijtc-719	250	21	result	result	NOUN
ijtc-719	250	22	and	and	CCONJ
ijtc-719	250	23	these	these	PRON
ijtc-719	250	24	are	be	AUX
ijtc-719	250	25	;	;	PUNCT
ijtc-719	250	26	1	1	X
ijtc-719	250	27	.	.	X
ijtc-719	250	28	law	law	NOUN
ijtc-719	250	29	enforcement	enforcement	NOUN
ijtc-719	250	30	the	the	DET
ijtc-719	250	31	legal	legal	ADJ
ijtc-719	250	32	underpinning	underpinning	NOUN
ijtc-719	250	33	and	and	CCONJ
ijtc-719	250	34	the	the	DET
ijtc-719	250	35	technical	technical	ADJ
ijtc-719	250	36	capacity	capacity	NOUN
ijtc-719	250	37	to	to	PART
ijtc-719	250	38	implement	implement	VERB
ijtc-719	250	39	property	property	NOUN
ijtc-719	250	40	tax	tax	NOUN
ijtc-719	250	41	should	should	AUX
ijtc-719	250	42	be	be	AUX
ijtc-719	250	43	made	make	VERB
ijtc-719	250	44	strong	strong	ADJ
ijtc-719	250	45	.	.	PUNCT
ijtc-719	251	1	the	the	DET
ijtc-719	251	2	laws	law	NOUN
ijtc-719	251	3	are	be	AUX
ijtc-719	251	4	on	on	ADP
ijtc-719	251	5	ground	ground	NOUN
ijtc-719	251	6	but	but	CCONJ
ijtc-719	251	7	the	the	DET
ijtc-719	251	8	implementation	implementation	NOUN
ijtc-719	251	9	of	of	ADP
ijtc-719	251	10	the	the	DET
ijtc-719	251	11	laws	law	NOUN
ijtc-719	251	12	are	be	AUX
ijtc-719	251	13	weak	weak	ADJ
ijtc-719	251	14	.	.	PUNCT
ijtc-719	252	1	tax	tax	NOUN
ijtc-719	252	2	defaulting	defaulting	NOUN
ijtc-719	252	3	can	can	AUX
ijtc-719	252	4	be	be	AUX
ijtc-719	252	5	resolved	resolve	VERB
ijtc-719	252	6	through	through	ADP
ijtc-719	252	7	the	the	DET
ijtc-719	252	8	following	following	NOUN
ijtc-719	252	9	;	;	PUNCT
ijtc-719	252	10	(	(	PUNCT
ijtc-719	252	11	a	a	X
ijtc-719	252	12	)	)	PUNCT
ijtc-719	252	13	introduction	introduction	NOUN
ijtc-719	252	14	of	of	ADP
ijtc-719	252	15	a	a	DET
ijtc-719	252	16	fixed	fix	VERB
ijtc-719	252	17	percentage	percentage	NOUN
ijtc-719	252	18	or	or	CCONJ
ijtc-719	252	19	interest	interest	NOUN
ijtc-719	252	20	on	on	ADP
ijtc-719	252	21	arrears	arrear	NOUN
ijtc-719	252	22	;	;	PUNCT
ijtc-719	252	23	(	(	PUNCT
ijtc-719	252	24	b	b	X
ijtc-719	252	25	)	)	PUNCT
ijtc-719	252	26	tax	tax	NOUN
ijtc-719	252	27	certificates	certificate	NOUN
ijtc-719	252	28	or	or	CCONJ
ijtc-719	252	29	clearance	clearance	NOUN
ijtc-719	252	30	must	must	AUX
ijtc-719	252	31	be	be	AUX
ijtc-719	252	32	made	make	VERB
ijtc-719	252	33	available	available	ADJ
ijtc-719	252	34	before	before	SCONJ
ijtc-719	252	35	any	any	DET
ijtc-719	252	36	transfer	transfer	NOUN
ijtc-719	252	37	of	of	ADP
ijtc-719	252	38	property	property	NOUN
ijtc-719	252	39	interest	interest	NOUN
ijtc-719	252	40	is	be	AUX
ijtc-719	252	41	granted	grant	VERB
ijtc-719	252	42	;	;	PUNCT
ijtc-719	252	43	(	(	PUNCT
ijtc-719	252	44	c	c	X
ijtc-719	252	45	)	)	PUNCT
ijtc-719	252	46	forfeiture	forfeiture	NOUN
ijtc-719	252	47	of	of	ADP
ijtc-719	252	48	the	the	DET
ijtc-719	252	49	defaulting	default	VERB
ijtc-719	252	50	property	property	NOUN
ijtc-719	252	51	through	through	ADP
ijtc-719	252	52	seizure	seizure	NOUN
ijtc-719	252	53	or	or	CCONJ
ijtc-719	252	54	auctioning	auctioning	NOUN
ijtc-719	252	55	can	can	AUX
ijtc-719	252	56	be	be	AUX
ijtc-719	252	57	introduced	introduce	VERB
ijtc-719	252	58	and	and	CCONJ
ijtc-719	252	59	;	;	PUNCT
ijtc-719	252	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-719	252	61	a	a	DET
ijtc-719	252	62	framework	framework	NOUN
ijtc-719	252	63	for	for	ADP
ijtc-719	252	64	boosting	boost	VERB
ijtc-719	252	65	revenue	revenue	NOUN
ijtc-719	252	66	generation	generation	NOUN
ijtc-719	252	67	from	from	ADP
ijtc-719	252	68	land	land	NOUN
ijtc-719	252	69	taxes	taxis	NOUN
ijtc-719	252	70	in	in	ADP
ijtc-719	252	71	ogun	ogun	PROPN
ijtc-719	252	72	state	state	PROPN
ijtc-719	252	73	,	,	PUNCT
ijtc-719	252	74	nigeria	nigeria	PROPN
ijtc-719	252	75	orekan	orekan	VERB
ijtc-719	252	76	371	371	NUM
ijtc-719	252	77	|	|	CCONJ
ijtc-719	252	78	ilomata	ilomata	PROPN
ijtc-719	252	79	international	international	ADJ
ijtc-719	252	80	journal	journal	NOUN
ijtc-719	252	81	of	of	ADP
ijtc-719	252	82	tax	tax	PROPN
ijtc-719	252	83	&	&	CCONJ
ijtc-719	252	84	accounting	accounting	PROPN
ijtc-719	252	85	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	252	86	(	(	PUNCT
ijtc-719	252	87	d	d	NOUN
ijtc-719	252	88	)	)	PUNCT
ijtc-719	252	89	publishing	publishing	NOUN
ijtc-719	252	90	of	of	ADP
ijtc-719	252	91	names	name	NOUN
ijtc-719	252	92	of	of	ADP
ijtc-719	252	93	tax	tax	NOUN
ijtc-719	252	94	defaulters	defaulter	NOUN
ijtc-719	252	95	in	in	ADP
ijtc-719	252	96	the	the	DET
ijtc-719	252	97	national	national	ADJ
ijtc-719	252	98	newspapers	newspaper	NOUN
ijtc-719	252	99	,	,	PUNCT
ijtc-719	252	100	radio	radio	NOUN
ijtc-719	252	101	and	and	CCONJ
ijtc-719	252	102	television	television	NOUN
ijtc-719	252	103	stations	station	NOUN
ijtc-719	252	104	.	.	PUNCT
ijtc-719	253	1	2	2	X
ijtc-719	253	2	.	.	X
ijtc-719	253	3	accountability	accountability	NOUN
ijtc-719	253	4	parts	part	NOUN
ijtc-719	253	5	of	of	ADP
ijtc-719	253	6	the	the	DET
ijtc-719	253	7	execution	execution	NOUN
ijtc-719	253	8	plans	plan	NOUN
ijtc-719	253	9	should	should	AUX
ijtc-719	253	10	be	be	AUX
ijtc-719	253	11	proper	proper	ADJ
ijtc-719	253	12	accountability	accountability	NOUN
ijtc-719	253	13	of	of	ADP
ijtc-719	253	14	funds	fund	NOUN
ijtc-719	253	15	collected	collect	VERB
ijtc-719	253	16	and	and	CCONJ
ijtc-719	253	17	disbursed	disburse	VERB
ijtc-719	253	18	.	.	PUNCT
ijtc-719	254	1	this	this	PRON
ijtc-719	254	2	should	should	AUX
ijtc-719	254	3	be	be	AUX
ijtc-719	254	4	made	make	VERB
ijtc-719	254	5	open	open	ADJ
ijtc-719	254	6	to	to	ADP
ijtc-719	254	7	all	all	PRON
ijtc-719	254	8	and	and	CCONJ
ijtc-719	254	9	sundry	sundry	ADJ
ijtc-719	254	10	.	.	PUNCT
ijtc-719	255	1	once	once	SCONJ
ijtc-719	255	2	the	the	DET
ijtc-719	255	3	tax	tax	NOUN
ijtc-719	255	4	payers	payer	NOUN
ijtc-719	255	5	are	be	AUX
ijtc-719	255	6	aware	aware	ADJ
ijtc-719	255	7	of	of	ADP
ijtc-719	255	8	the	the	DET
ijtc-719	255	9	outlay	outlay	NOUN
ijtc-719	255	10	of	of	ADP
ijtc-719	255	11	revenue	revenue	NOUN
ijtc-719	255	12	collected	collect	VERB
ijtc-719	255	13	,	,	PUNCT
ijtc-719	255	14	they	they	PRON
ijtc-719	255	15	will	will	AUX
ijtc-719	255	16	be	be	AUX
ijtc-719	255	17	encouraged	encourage	VERB
ijtc-719	255	18	to	to	PART
ijtc-719	255	19	do	do	VERB
ijtc-719	255	20	more	more	ADJ
ijtc-719	255	21	.	.	PUNCT
ijtc-719	256	1	3	3	X
ijtc-719	256	2	.	.	X
ijtc-719	256	3	involvement	involvement	NOUN
ijtc-719	256	4	of	of	ADP
ijtc-719	256	5	experts	expert	NOUN
ijtc-719	256	6	as	as	ADP
ijtc-719	256	7	part	part	NOUN
ijtc-719	256	8	of	of	ADP
ijtc-719	256	9	the	the	DET
ijtc-719	256	10	execution	execution	NOUN
ijtc-719	256	11	process	process	NOUN
ijtc-719	256	12	,	,	PUNCT
ijtc-719	256	13	there	there	PRON
ijtc-719	256	14	need	need	VERB
ijtc-719	256	15	to	to	PART
ijtc-719	256	16	be	be	AUX
ijtc-719	256	17	the	the	DET
ijtc-719	256	18	involvement	involvement	NOUN
ijtc-719	256	19	of	of	ADP
ijtc-719	256	20	experts	expert	NOUN
ijtc-719	256	21	in	in	ADP
ijtc-719	256	22	driving	drive	VERB
ijtc-719	256	23	the	the	DET
ijtc-719	256	24	revenue	revenue	NOUN
ijtc-719	256	25	.	.	PUNCT
ijtc-719	257	1	starting	start	VERB
ijtc-719	257	2	from	from	ADP
ijtc-719	257	3	the	the	DET
ijtc-719	257	4	appraisers	appraiser	NOUN
ijtc-719	257	5	that	that	PRON
ijtc-719	257	6	will	will	AUX
ijtc-719	257	7	determine	determine	VERB
ijtc-719	257	8	the	the	DET
ijtc-719	257	9	value	value	NOUN
ijtc-719	257	10	of	of	ADP
ijtc-719	257	11	property	property	NOUN
ijtc-719	257	12	for	for	ADP
ijtc-719	257	13	taxation	taxation	NOUN
ijtc-719	257	14	,	,	PUNCT
ijtc-719	257	15	the	the	DET
ijtc-719	257	16	marketers	marketer	NOUN
ijtc-719	257	17	for	for	ADP
ijtc-719	257	18	awareness	awareness	NOUN
ijtc-719	257	19	,	,	PUNCT
ijtc-719	257	20	accountant	accountant	NOUN
ijtc-719	257	21	for	for	ADP
ijtc-719	257	22	accountability	accountability	NOUN
ijtc-719	257	23	and	and	CCONJ
ijtc-719	257	24	legal	legal	ADJ
ijtc-719	257	25	advisers	adviser	NOUN
ijtc-719	257	26	for	for	ADP
ijtc-719	257	27	the	the	DET
ijtc-719	257	28	implementation	implementation	NOUN
ijtc-719	257	29	of	of	ADP
ijtc-719	257	30	laws	law	NOUN
ijtc-719	257	31	.	.	PUNCT
ijtc-719	258	1	these	these	PRON
ijtc-719	258	2	are	be	AUX
ijtc-719	258	3	the	the	PRON
ijtc-719	258	4	will	will	AUX
ijtc-719	258	5	support	support	VERB
ijtc-719	258	6	the	the	DET
ijtc-719	258	7	accomplishment	accomplishment	NOUN
ijtc-719	258	8	of	of	ADP
ijtc-719	258	9	business	business	NOUN
ijtc-719	258	10	defined	define	VERB
ijtc-719	258	11	objectives	objective	NOUN
ijtc-719	258	12	.	.	PUNCT
ijtc-719	259	1	if	if	SCONJ
ijtc-719	259	2	there	there	PRON
ijtc-719	259	3	are	be	VERB
ijtc-719	259	4	right	right	ADJ
ijtc-719	259	5	people	people	NOUN
ijtc-719	259	6	in	in	ADP
ijtc-719	259	7	the	the	DET
ijtc-719	259	8	right	right	ADJ
ijtc-719	259	9	works	work	NOUN
ijtc-719	259	10	,	,	PUNCT
ijtc-719	259	11	then	then	ADV
ijtc-719	259	12	revenue	revenue	NOUN
ijtc-719	259	13	generation	generation	NOUN
ijtc-719	259	14	will	will	AUX
ijtc-719	259	15	improve	improve	VERB
ijtc-719	259	16	.	.	PUNCT
ijtc-719	260	1	reference	reference	NOUN
ijtc-719	260	2	abbasian	abbasian	PROPN
ijtc-719	260	3	,	,	PUNCT
ijtc-719	260	4	e.	e.	PROPN
ijtc-719	260	5	,	,	PUNCT
ijtc-719	260	6	&	&	CCONJ
ijtc-719	260	7	myles	myles	PROPN
ijtc-719	260	8	,	,	PUNCT
ijtc-719	260	9	g.	g.	PROPN
ijtc-719	260	10	d.	d.	PROPN
ijtc-719	260	11	(	(	PUNCT
ijtc-719	260	12	2006	2006	NUM
ijtc-719	260	13	)	)	PUNCT
ijtc-719	260	14	.	.	PUNCT
ijtc-719	261	1	benefit	benefit	NOUN
ijtc-719	261	2	of	of	ADP
ijtc-719	261	3	taxation	taxation	NOUN
ijtc-719	261	4	and	and	CCONJ
ijtc-719	261	5	public	public	ADJ
ijtc-719	261	6	good	good	ADJ
ijtc-719	261	7	provision	provision	NOUN
ijtc-719	261	8	.	.	PUNCT
ijtc-719	262	1	university	university	NOUN
ijtc-719	262	2	of	of	ADP
ijtc-719	262	3	exeter	exeter	PROPN
ijtc-719	262	4	and	and	CCONJ
ijtc-719	262	5	institute	institute	PROPN
ijtc-719	262	6	for	for	ADP
ijtc-719	262	7	fiscal	fiscal	ADJ
ijtc-719	262	8	studies	study	NOUN
ijtc-719	262	9	.	.	PUNCT
ijtc-719	263	1	agboga	agboga	NOUN
ijtc-719	263	2	,	,	PUNCT
ijtc-719	263	3	v.	v.	CCONJ
ijtc-719	263	4	(	(	PUNCT
ijtc-719	263	5	2021	2021	NUM
ijtc-719	263	6	)	)	PUNCT
ijtc-719	263	7	.	.	PUNCT
ijtc-719	264	1	beyond	beyond	ADP
ijtc-719	264	2	decentralising	decentralise	VERB
ijtc-719	264	3	the	the	DET
ijtc-719	264	4	nigerian	nigerian	ADJ
ijtc-719	264	5	police	police	NOUN
ijtc-719	264	6	:	:	PUNCT
ijtc-719	264	7	how	how	SCONJ
ijtc-719	264	8	lagos	lago	NOUN
ijtc-719	264	9	state	state	NOUN
ijtc-719	264	10	circumvented	circumvent	VERB
ijtc-719	264	11	debates	debate	NOUN
ijtc-719	264	12	on	on	ADP
ijtc-719	264	13	police	police	NOUN
ijtc-719	264	14	reforms	reform	NOUN
ijtc-719	264	15	.	.	PUNCT
ijtc-719	265	1	journal	journal	PROPN
ijtc-719	265	2	of	of	ADP
ijtc-719	265	3	contemporary	contemporary	ADJ
ijtc-719	265	4	african	african	ADJ
ijtc-719	265	5	studies	study	NOUN
ijtc-719	265	6	,	,	PUNCT
ijtc-719	265	7	39(1	39(1	NUM
ijtc-719	265	8	)	)	PUNCT
ijtc-719	265	9	,	,	PUNCT
ijtc-719	265	10	135–150	135–150	NUM
ijtc-719	265	11	.	.	PUNCT
ijtc-719	266	1	https://doi.org/10.1080/02589001.2020.1832972	https://doi.org/10.1080/02589001.2020.1832972	PROPN
ijtc-719	266	2	alm	alm	PROPN
ijtc-719	266	3	,	,	PUNCT
ijtc-719	266	4	j.	j.	PROPN
ijtc-719	266	5	,	,	PUNCT
ijtc-719	266	6	buschman	buschman	PROPN
ijtc-719	266	7	,	,	PUNCT
ijtc-719	266	8	r.	r.	PROPN
ijtc-719	266	9	d.	d.	PROPN
ijtc-719	266	10	,	,	PUNCT
ijtc-719	266	11	&	&	CCONJ
ijtc-719	266	12	sjoquist	sjoquist	PROPN
ijtc-719	266	13	,	,	PUNCT
ijtc-719	266	14	d.	d.	PROPN
ijtc-719	266	15	l.	l.	PROPN
ijtc-719	266	16	(	(	PUNCT
ijtc-719	266	17	2014	2014	NUM
ijtc-719	266	18	)	)	PUNCT
ijtc-719	266	19	.	.	PUNCT
ijtc-719	267	1	foreclosures	foreclosure	NOUN
ijtc-719	267	2	and	and	CCONJ
ijtc-719	267	3	local	local	ADJ
ijtc-719	267	4	government	government	NOUN
ijtc-719	267	5	revenues	revenue	NOUN
ijtc-719	267	6	from	from	ADP
ijtc-719	267	7	the	the	DET
ijtc-719	267	8	property	property	NOUN
ijtc-719	267	9	tax	tax	NOUN
ijtc-719	267	10	:	:	PUNCT
ijtc-719	267	11	the	the	DET
ijtc-719	267	12	case	case	NOUN
ijtc-719	267	13	of	of	ADP
ijtc-719	267	14	georgia	georgia	PROPN
ijtc-719	267	15	school	school	NOUN
ijtc-719	267	16	districts	district	NOUN
ijtc-719	267	17	.	.	PUNCT
ijtc-719	268	1	regional	regional	ADJ
ijtc-719	268	2	science	science	NOUN
ijtc-719	268	3	and	and	CCONJ
ijtc-719	268	4	urban	urban	ADJ
ijtc-719	268	5	economics	economic	NOUN
ijtc-719	268	6	,	,	PUNCT
ijtc-719	268	7	46(1	46(1	PROPN
ijtc-719	268	8	)	)	PUNCT
ijtc-719	268	9	,	,	PUNCT
ijtc-719	268	10	1–11	1–11	PROPN
ijtc-719	268	11	.	.	PUNCT
ijtc-719	269	1	https://doi.org/10.1016/j.regsciurbeco.2014.01.007	https://doi.org/10.1016/j.regsciurbeco.2014.01.007	NUM
ijtc-719	269	2	borge	borge	NOUN
ijtc-719	269	3	,	,	PUNCT
ijtc-719	269	4	l.-e	l.-e	NOUN
ijtc-719	269	5	.	.	PUNCT
ijtc-719	269	6	,	,	PUNCT
ijtc-719	269	7	&	&	CCONJ
ijtc-719	269	8	rattsø	rattsø	PROPN
ijtc-719	269	9	,	,	PUNCT
ijtc-719	269	10	j.	j.	PROPN
ijtc-719	269	11	(	(	PUNCT
ijtc-719	269	12	2014	2014	NUM
ijtc-719	269	13	)	)	PUNCT
ijtc-719	269	14	.	.	PUNCT
ijtc-719	270	1	capitalization	capitalization	NOUN
ijtc-719	270	2	of	of	ADP
ijtc-719	270	3	property	property	NOUN
ijtc-719	270	4	taxes	taxis	NOUN
ijtc-719	270	5	in	in	ADP
ijtc-719	270	6	norway	norway	PROPN
ijtc-719	270	7	.	.	PUNCT
ijtc-719	271	1	public	public	ADJ
ijtc-719	271	2	finance	finance	NOUN
ijtc-719	271	3	review	review	NOUN
ijtc-719	271	4	,	,	PUNCT
ijtc-719	271	5	42(5	42(5	NUM
ijtc-719	271	6	)	)	PUNCT
ijtc-719	271	7	,	,	PUNCT
ijtc-719	271	8	635–661	635–661	NUM
ijtc-719	271	9	.	.	PUNCT
ijtc-719	272	1	https://doi.org/10.1177/1091142113489845	https://doi.org/10.1177/1091142113489845	PROPN
ijtc-719	273	1	cho	cho	PROPN
ijtc-719	273	2	,	,	PUNCT
ijtc-719	273	3	s.	s.	PROPN
ijtc-719	273	4	,	,	PUNCT
ijtc-719	273	5	&	&	CCONJ
ijtc-719	273	6	choi	choi	PROPN
ijtc-719	273	7	,	,	PUNCT
ijtc-719	273	8	p.	p.	NOUN
ijtc-719	273	9	p.	p.	NOUN
ijtc-719	273	10	(	(	PUNCT
ijtc-719	273	11	2014	2014	NUM
ijtc-719	273	12	)	)	PUNCT
ijtc-719	273	13	.	.	PUNCT
ijtc-719	274	1	introducing	introduce	VERB
ijtc-719	274	2	property	property	NOUN
ijtc-719	274	3	tax	tax	NOUN
ijtc-719	274	4	in	in	ADP
ijtc-719	274	5	china	china	PROPN
ijtc-719	274	6	as	as	ADP
ijtc-719	274	7	an	an	DET
ijtc-719	274	8	alternative	alternative	ADJ
ijtc-719	274	9	financing	financing	NOUN
ijtc-719	274	10	source	source	NOUN
ijtc-719	274	11	.	.	PUNCT
ijtc-719	275	1	land	land	NOUN
ijtc-719	275	2	use	use	NOUN
ijtc-719	275	3	policy	policy	NOUN
ijtc-719	275	4	,	,	PUNCT
ijtc-719	275	5	38	38	NUM
ijtc-719	275	6	,	,	PUNCT
ijtc-719	275	7	580–586	580–586	NUM
ijtc-719	275	8	.	.	PUNCT
ijtc-719	276	1	https://doi.org/10.1016/j.landusepol.2014.01.001	https://doi.org/10.1016/j.landusepol.2014.01.001	ADJ
ijtc-719	276	2	copper	copper	NOUN
ijtc-719	276	3	,	,	PUNCT
ijtc-719	276	4	g.	g.	PROPN
ijtc-719	276	5	s.	s.	PROPN
ijtc-719	276	6	(	(	PUNCT
ijtc-719	276	7	1994	1994	NUM
ijtc-719	276	8	)	)	PUNCT
ijtc-719	276	9	.	.	PUNCT
ijtc-719	277	1	ii	ii	PROPN
ijtc-719	277	2	aus	aus	PROPN
ijtc-719	277	3	.	.	PUNCT
ijtc-719	278	1	ii	ii	PROPN
ijtc-719	278	2	tax	tax	PROPN
ijtc-719	278	3	f.397	f.397	PROPN
ijtc-719	278	4	.	.	PROPN
ijtc-719	278	5	cui	cui	PROPN
ijtc-719	278	6	,	,	PUNCT
ijtc-719	278	7	w.	w.	PROPN
ijtc-719	278	8	(	(	PUNCT
ijtc-719	278	9	2015	2015	NUM
ijtc-719	278	10	)	)	PUNCT
ijtc-719	278	11	.	.	PUNCT
ijtc-719	279	1	administrative	administrative	ADJ
ijtc-719	279	2	decentralization	decentralization	NOUN
ijtc-719	279	3	and	and	CCONJ
ijtc-719	279	4	tax	tax	NOUN
ijtc-719	279	5	compliance	compliance	NOUN
ijtc-719	279	6	:	:	PUNCT
ijtc-719	279	7	a	a	DET
ijtc-719	279	8	transactional	transactional	ADJ
ijtc-719	279	9	cost	cost	NOUN
ijtc-719	279	10	perspective	perspective	NOUN
ijtc-719	279	11	.	.	PUNCT
ijtc-719	280	1	university	university	NOUN
ijtc-719	280	2	of	of	ADP
ijtc-719	280	3	toronto	toronto	PROPN
ijtc-719	280	4	law	law	PROPN
ijtc-719	280	5	journal	journal	NOUN
ijtc-719	280	6	,	,	PUNCT
ijtc-719	280	7	65(3	65(3	NUM
ijtc-719	280	8	)	)	PUNCT
ijtc-719	280	9	,	,	PUNCT
ijtc-719	280	10	186–238	186–238	NUM
ijtc-719	280	11	.	.	PROPN
ijtc-719	280	12	https://doi.org/10.3138/utlj.2605	https://doi.org/10.3138/utlj.2605	PROPN
ijtc-719	280	13	dixon	dixon	PROPN
ijtc-719	280	14	,	,	PUNCT
ijtc-719	280	15	r.	r.	PROPN
ijtc-719	280	16	,	,	PUNCT
ijtc-719	280	17	&	&	CCONJ
ijtc-719	280	18	elston	elston	PROPN
ijtc-719	280	19	,	,	PUNCT
ijtc-719	280	20	t.	t.	PROPN
ijtc-719	280	21	(	(	PUNCT
ijtc-719	280	22	2019	2019	NUM
ijtc-719	280	23	)	)	PUNCT
ijtc-719	280	24	.	.	PUNCT
ijtc-719	281	1	should	should	AUX
ijtc-719	281	2	councils	council	NOUN
ijtc-719	281	3	collaborate	collaborate	VERB
ijtc-719	281	4	?	?	PUNCT
ijtc-719	282	1	evaluating	evaluate	VERB
ijtc-719	282	2	shared	shared	ADJ
ijtc-719	282	3	administration	administration	NOUN
ijtc-719	282	4	and	and	CCONJ
ijtc-719	282	5	tax	tax	NOUN
ijtc-719	282	6	services	service	NOUN
ijtc-719	282	7	in	in	ADP
ijtc-719	282	8	english	english	ADJ
ijtc-719	282	9	local	local	ADJ
ijtc-719	282	10	government	government	NOUN
ijtc-719	282	11	.	.	PUNCT
ijtc-719	283	1	public	public	ADJ
ijtc-719	283	2	money	money	NOUN
ijtc-719	283	3	and	and	CCONJ
ijtc-719	283	4	management	management	NOUN
ijtc-719	283	5	,	,	PUNCT
ijtc-719	283	6	39(1	39(1	NUM
ijtc-719	283	7	)	)	PUNCT
ijtc-719	283	8	,	,	PUNCT
ijtc-719	283	9	26–36	26–36	NUM
ijtc-719	283	10	.	.	PUNCT
ijtc-719	284	1	https://doi.org/10.1080/09540962.2019.1537704	https://doi.org/10.1080/09540962.2019.1537704	X
ijtc-719	284	2	drucker	drucker	PROPN
ijtc-719	284	3	,	,	PUNCT
ijtc-719	284	4	j.	j.	PROPN
ijtc-719	284	5	,	,	PUNCT
ijtc-719	284	6	funderburg	funderburg	PROPN
ijtc-719	284	7	,	,	PUNCT
ijtc-719	284	8	r.	r.	PROPN
ijtc-719	284	9	,	,	PUNCT
ijtc-719	284	10	merriman	merriman	PROPN
ijtc-719	284	11	,	,	PUNCT
ijtc-719	284	12	d.	d.	PROPN
ijtc-719	284	13	,	,	PUNCT
ijtc-719	284	14	&	&	CCONJ
ijtc-719	284	15	weber	weber	PROPN
ijtc-719	284	16	,	,	PUNCT
ijtc-719	284	17	r.	r.	PROPN
ijtc-719	284	18	(	(	PUNCT
ijtc-719	284	19	2020	2020	NUM
ijtc-719	284	20	)	)	PUNCT
ijtc-719	284	21	.	.	PUNCT
ijtc-719	285	1	do	do	AUX
ijtc-719	285	2	local	local	ADJ
ijtc-719	285	3	governments	government	NOUN
ijtc-719	285	4	use	use	VERB
ijtc-719	285	5	business	business	NOUN
ijtc-719	285	6	tax	tax	NOUN
ijtc-719	285	7	incentives	incentive	NOUN
ijtc-719	285	8	to	to	PART
ijtc-719	285	9	compensate	compensate	VERB
ijtc-719	285	10	for	for	ADP
ijtc-719	285	11	high	high	ADJ
ijtc-719	285	12	business	business	NOUN
ijtc-719	285	13	property	property	NOUN
ijtc-719	285	14	taxes	taxis	NOUN
ijtc-719	285	15	?	?	PUNCT
ijtc-719	286	1	regional	regional	ADJ
ijtc-719	286	2	science	science	NOUN
ijtc-719	286	3	and	and	CCONJ
ijtc-719	286	4	urban	urban	ADJ
ijtc-719	286	5	economics	economic	NOUN
ijtc-719	286	6	,	,	PUNCT
ijtc-719	286	7	81	81	NUM
ijtc-719	286	8	.	.	PUNCT
ijtc-719	286	9	https://doi.org/10.1016/j.regsciurbeco.2019.103498	https://doi.org/10.1016/j.regsciurbeco.2019.103498	VERB
ijtc-719	286	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-719	286	11	a	a	DET
ijtc-719	286	12	framework	framework	NOUN
ijtc-719	286	13	for	for	ADP
ijtc-719	286	14	boosting	boost	VERB
ijtc-719	286	15	revenue	revenue	NOUN
ijtc-719	286	16	generation	generation	NOUN
ijtc-719	286	17	from	from	ADP
ijtc-719	286	18	land	land	NOUN
ijtc-719	286	19	taxes	taxis	NOUN
ijtc-719	286	20	in	in	ADP
ijtc-719	286	21	ogun	ogun	PROPN
ijtc-719	286	22	state	state	PROPN
ijtc-719	286	23	,	,	PUNCT
ijtc-719	286	24	nigeria	nigeria	PROPN
ijtc-719	286	25	orekan	orekan	VERB
ijtc-719	286	26	372	372	NUM
ijtc-719	286	27	|	|	ADV
ijtc-719	286	28	ilomata	ilomata	PROPN
ijtc-719	286	29	international	international	ADJ
ijtc-719	286	30	journal	journal	NOUN
ijtc-719	286	31	of	of	ADP
ijtc-719	286	32	tax	tax	PROPN
ijtc-719	286	33	&	&	CCONJ
ijtc-719	286	34	accounting	accounting	PROPN
ijtc-719	286	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	286	36	ellahi	ellahi	PROPN
ijtc-719	286	37	,	,	PUNCT
ijtc-719	286	38	a.	a.	NOUN
ijtc-719	286	39	(	(	PUNCT
ijtc-719	286	40	2020	2020	NUM
ijtc-719	286	41	)	)	PUNCT
ijtc-719	286	42	.	.	PUNCT
ijtc-719	287	1	corruption	corruption	NOUN
ijtc-719	287	2	,	,	PUNCT
ijtc-719	287	3	tax	tax	NOUN
ijtc-719	287	4	evasion	evasion	NOUN
ijtc-719	287	5	,	,	PUNCT
ijtc-719	287	6	and	and	CCONJ
ijtc-719	287	7	economic	economic	ADJ
ijtc-719	287	8	development	development	NOUN
ijtc-719	287	9	in	in	ADP
ijtc-719	287	10	economies	economy	NOUN
ijtc-719	287	11	with	with	ADP
ijtc-719	287	12	decentralised	decentralised	ADJ
ijtc-719	287	13	tax	tax	NOUN
ijtc-719	287	14	administrative	administrative	ADJ
ijtc-719	287	15	system	system	NOUN
ijtc-719	287	16	.	.	PUNCT
ijtc-719	288	1	pakistan	pakistan	PROPN
ijtc-719	288	2	development	development	PROPN
ijtc-719	288	3	review	review	PROPN
ijtc-719	288	4	,	,	PUNCT
ijtc-719	288	5	59(3	59(3	NUM
ijtc-719	288	6	)	)	PUNCT
ijtc-719	288	7	,	,	PUNCT
ijtc-719	288	8	419–438	419–438	NUM
ijtc-719	288	9	.	.	PUNCT
ijtc-719	289	1	https://doi.org/10.30541/v59i3pp.419-438	https://doi.org/10.30541/v59i3pp.419-438	PROPN
ijtc-719	289	2	grassi	grassi	PROPN
ijtc-719	289	3	,	,	PUNCT
ijtc-719	289	4	c.	c.	PROPN
ijtc-719	289	5	m.	m.	NOUN
ijtc-719	289	6	(	(	PUNCT
ijtc-719	289	7	2015	2015	NUM
ijtc-719	289	8	)	)	PUNCT
ijtc-719	289	9	.	.	PUNCT
ijtc-719	290	1	status	status	NOUN
ijtc-719	290	2	and	and	CCONJ
ijtc-719	290	3	impact	impact	NOUN
ijtc-719	290	4	of	of	ADP
ijtc-719	290	5	the	the	DET
ijtc-719	290	6	ability	ability	NOUN
ijtc-719	290	7	to	to	PART
ijtc-719	290	8	pay	pay	VERB
ijtc-719	290	9	principle	principle	NOUN
ijtc-719	290	10	in	in	ADP
ijtc-719	290	11	the	the	DET
ijtc-719	290	12	ecj	ecj	PROPN
ijtc-719	290	13	’s	’s	PART
ijtc-719	290	14	case	case	NOUN
ijtc-719	290	15	law	law	NOUN
ijtc-719	290	16	concerning	concern	VERB
ijtc-719	290	17	tax	tax	NOUN
ijtc-719	290	18	benefits	benefit	NOUN
ijtc-719	290	19	based	base	VERB
ijtc-719	290	20	on	on	ADP
ijtc-719	290	21	personal	personal	ADJ
ijtc-719	290	22	and	and	CCONJ
ijtc-719	290	23	family	family	NOUN
ijtc-719	290	24	circumstances	circumstance	NOUN
ijtc-719	290	25	.	.	PUNCT
ijtc-719	291	1	cfe	cfe	PROPN
ijtc-719	291	2	working	working	PROPN
ijtc-719	291	3	papers	paper	NOUN
ijtc-719	291	4	series	series	NOUN
ijtc-719	291	5	,	,	PUNCT
ijtc-719	291	6	52	52	NUM
ijtc-719	291	7	.	.	PUNCT
ijtc-719	292	1	grover	grover	PROPN
ijtc-719	292	2	,	,	PUNCT
ijtc-719	292	3	r.	r.	PROPN
ijtc-719	292	4	,	,	PUNCT
ijtc-719	292	5	walacik	walacik	NOUN
ijtc-719	292	6	,	,	PUNCT
ijtc-719	292	7	m.	m.	NOUN
ijtc-719	292	8	,	,	PUNCT
ijtc-719	292	9	buzu	buzu	ADV
ijtc-719	292	10	,	,	PUNCT
ijtc-719	292	11	o.	o.	PROPN
ijtc-719	292	12	,	,	PUNCT
ijtc-719	292	13	gunes	gune	NOUN
ijtc-719	292	14	,	,	PUNCT
ijtc-719	292	15	t.	t.	NOUN
ijtc-719	292	16	,	,	PUNCT
ijtc-719	292	17	raskovic	raskovic	NOUN
ijtc-719	292	18	,	,	PUNCT
ijtc-719	292	19	m.	m.	NOUN
ijtc-719	292	20	,	,	PUNCT
ijtc-719	292	21	&	&	CCONJ
ijtc-719	292	22	yildiz	yildiz	PROPN
ijtc-719	292	23	,	,	PUNCT
ijtc-719	292	24	u.	u.	PROPN
ijtc-719	292	25	(	(	PUNCT
ijtc-719	292	26	2019	2019	NUM
ijtc-719	292	27	)	)	PUNCT
ijtc-719	292	28	.	.	PUNCT
ijtc-719	293	1	barriers	barrier	NOUN
ijtc-719	293	2	to	to	ADP
ijtc-719	293	3	the	the	DET
ijtc-719	293	4	use	use	NOUN
ijtc-719	293	5	of	of	ADP
ijtc-719	293	6	property	property	NOUN
ijtc-719	293	7	taxation	taxation	NOUN
ijtc-719	293	8	in	in	ADP
ijtc-719	293	9	municipal	municipal	ADJ
ijtc-719	293	10	finance	finance	NOUN
ijtc-719	293	11	.	.	PUNCT
ijtc-719	294	1	journal	journal	NOUN
ijtc-719	294	2	of	of	ADP
ijtc-719	294	3	financial	financial	ADJ
ijtc-719	294	4	management	management	NOUN
ijtc-719	294	5	of	of	ADP
ijtc-719	294	6	property	property	NOUN
ijtc-719	294	7	and	and	CCONJ
ijtc-719	294	8	construction	construction	NOUN
ijtc-719	294	9	,	,	PUNCT
ijtc-719	294	10	24(2	24(2	NUM
ijtc-719	294	11	)	)	PUNCT
ijtc-719	294	12	,	,	PUNCT
ijtc-719	294	13	166–183	166–183	NUM
ijtc-719	294	14	.	.	PUNCT
ijtc-719	295	1	https://doi.org/10.1108/jfmpc-10-2018-0059	https://doi.org/10.1108/jfmpc-10-2018-0059	PROPN
ijtc-719	295	2	houeland	houeland	PROPN
ijtc-719	295	3	,	,	PUNCT
ijtc-719	295	4	c.	c.	PROPN
ijtc-719	295	5	(	(	PUNCT
ijtc-719	295	6	2022	2022	NUM
ijtc-719	295	7	)	)	PUNCT
ijtc-719	295	8	.	.	PUNCT
ijtc-719	296	1	the	the	DET
ijtc-719	296	2	social	social	ADJ
ijtc-719	296	3	contract	contract	NOUN
ijtc-719	296	4	and	and	CCONJ
ijtc-719	296	5	industrial	industrial	ADJ
ijtc-719	296	6	citizenship	citizenship	NOUN
ijtc-719	296	7	:	:	PUNCT
ijtc-719	296	8	nigerian	nigerian	ADJ
ijtc-719	296	9	trade	trade	NOUN
ijtc-719	296	10	unions	union	NOUN
ijtc-719	296	11	’	'	PUNCT
ijtc-719	296	12	role	role	NOUN
ijtc-719	296	13	in	in	ADP
ijtc-719	296	14	the	the	DET
ijtc-719	296	15	recurring	recur	VERB
ijtc-719	296	16	fuel	fuel	NOUN
ijtc-719	296	17	subsidy	subsidy	NOUN
ijtc-719	296	18	protests	protest	NOUN
ijtc-719	296	19	.	.	PUNCT
ijtc-719	297	1	africa	africa	PROPN
ijtc-719	297	2	,	,	PUNCT
ijtc-719	297	3	92(5	92(5	NOUN
ijtc-719	297	4	)	)	PUNCT
ijtc-719	297	5	,	,	PUNCT
ijtc-719	297	6	860–879	860–879	NUM
ijtc-719	297	7	.	.	PUNCT
ijtc-719	298	1	https://doi.org/10.1017/s0001972022000523	https://doi.org/10.1017/s0001972022000523	NUM
ijtc-719	298	2	jones	jones	PROPN
ijtc-719	298	3	,	,	PUNCT
ijtc-719	298	4	s.	s.	PROPN
ijtc-719	298	5	m.	m.	PROPN
ijtc-719	298	6	,	,	PUNCT
ijtc-719	298	7	&	&	CCONJ
ijtc-719	298	8	rhoades	rhoade	NOUN
ijtc-719	298	9	-	-	PUNCT
ijtc-719	298	10	catanach	catanach	PROPN
ijtc-719	298	11	,	,	PUNCT
ijtc-719	298	12	s.	s.	PROPN
ijtc-719	298	13	c.	c.	PROPN
ijtc-719	298	14	(	(	PUNCT
ijtc-719	298	15	2010	2010	NUM
ijtc-719	298	16	)	)	PUNCT
ijtc-719	298	17	.	.	PUNCT
ijtc-719	299	1	principles	principle	NOUN
ijtc-719	299	2	of	of	ADP
ijtc-719	299	3	taxation	taxation	NOUN
ijtc-719	299	4	for	for	ADP
ijtc-719	299	5	business	business	NOUN
ijtc-719	299	6	and	and	CCONJ
ijtc-719	299	7	investment	investment	NOUN
ijtc-719	299	8	planning	planning	NOUN
ijtc-719	299	9	.	.	PUNCT
ijtc-719	300	1	mcgraw	mcgraw	PROPN
ijtc-719	300	2	-	-	PUNCT
ijtc-719	300	3	hill	hill	PROPN
ijtc-719	300	4	irvin	irvin	PROPN
ijtc-719	300	5	.	.	PUNCT
ijtc-719	301	1	kete	kete	PROPN
ijtc-719	301	2	,	,	PUNCT
ijtc-719	301	3	e.	e.	PROPN
ijtc-719	301	4	k.	k.	PROPN
ijtc-719	301	5	(	(	PUNCT
ijtc-719	301	6	2018	2018	NUM
ijtc-719	301	7	)	)	PUNCT
ijtc-719	301	8	.	.	PUNCT
ijtc-719	302	1	determinants	determinant	NOUN
ijtc-719	302	2	of	of	ADP
ijtc-719	302	3	tax	tax	NOUN
ijtc-719	302	4	administration	administration	NOUN
ijtc-719	302	5	effectiveness	effectiveness	NOUN
ijtc-719	302	6	:	:	PUNCT
ijtc-719	302	7	the	the	DET
ijtc-719	302	8	case	case	NOUN
ijtc-719	302	9	of	of	ADP
ijtc-719	302	10	amaro	amaro	NOUN
ijtc-719	302	11	woreda	woreda	PROPN
ijtc-719	302	12	kele	kele	PROPN
ijtc-719	302	13	town	town	PROPN
ijtc-719	302	14	snnpr	snnpr	PROPN
ijtc-719	302	15	,	,	PUNCT
ijtc-719	302	16	ethiopia	ethiopia	PROPN
ijtc-719	302	17	.	.	PUNCT
ijtc-719	303	1	a	a	DET
ijtc-719	303	2	m.sc	m.sc	PROPN
ijtc-719	303	3	.	.	PUNCT
ijtc-719	304	1	kim	kim	PROPN
ijtc-719	304	2	,	,	PUNCT
ijtc-719	304	3	j.	j.	PROPN
ijtc-719	304	4	,	,	PUNCT
ijtc-719	304	5	&	&	CCONJ
ijtc-719	304	6	park	park	PROPN
ijtc-719	304	7	,	,	PUNCT
ijtc-719	304	8	n.	n.	PROPN
ijtc-719	304	9	(	(	PUNCT
ijtc-719	304	10	2020	2020	NUM
ijtc-719	304	11	)	)	PUNCT
ijtc-719	304	12	.	.	PUNCT
ijtc-719	305	1	assessing	assess	VERB
ijtc-719	305	2	the	the	DET
ijtc-719	305	3	effects	effect	NOUN
ijtc-719	305	4	of	of	ADP
ijtc-719	305	5	financial	financial	ADJ
ijtc-719	305	6	sources	source	NOUN
ijtc-719	305	7	on	on	ADP
ijtc-719	305	8	the	the	DET
ijtc-719	305	9	fiscal	fiscal	ADJ
ijtc-719	305	10	soundness	soundness	NOUN
ijtc-719	305	11	of	of	ADP
ijtc-719	305	12	local	local	ADJ
ijtc-719	305	13	government	government	NOUN
ijtc-719	305	14	:	:	PUNCT
ijtc-719	305	15	with	with	ADP
ijtc-719	305	16	a	a	DET
ijtc-719	305	17	focus	focus	NOUN
ijtc-719	305	18	on	on	ADP
ijtc-719	305	19	special	special	ADJ
ijtc-719	305	20	grants	grant	NOUN
ijtc-719	305	21	and	and	CCONJ
ijtc-719	305	22	non	non	ADJ
ijtc-719	305	23	-	-	ADJ
ijtc-719	305	24	tax	tax	ADJ
ijtc-719	305	25	revenue	revenue	NOUN
ijtc-719	305	26	.	.	PUNCT
ijtc-719	306	1	lex	lex	PROPN
ijtc-719	306	2	localis	localis	PROPN
ijtc-719	306	3	,	,	PUNCT
ijtc-719	306	4	18(1	18(1	NUM
ijtc-719	306	5	)	)	PUNCT
ijtc-719	306	6	,	,	PUNCT
ijtc-719	306	7	71–93	71–93	PROPN
ijtc-719	306	8	.	.	PUNCT
ijtc-719	307	1	https://doi.org/10.4335/18.1.71-93(2020	https://doi.org/10.4335/18.1.71-93(2020	PROPN
ijtc-719	307	2	)	)	PUNCT
ijtc-719	307	3	mccluskey	mccluskey	PROPN
ijtc-719	307	4	,	,	PUNCT
ijtc-719	307	5	w.	w.	PROPN
ijtc-719	307	6	j.	j.	PROPN
ijtc-719	307	7	,	,	PUNCT
ijtc-719	307	8	&	&	CCONJ
ijtc-719	307	9	trinh	trinh	PROPN
ijtc-719	307	10	,	,	PUNCT
ijtc-719	307	11	h.-l	h.-l	PROPN
ijtc-719	307	12	.	.	PUNCT
ijtc-719	308	1	(	(	PUNCT
ijtc-719	308	2	2013	2013	NUM
ijtc-719	308	3	)	)	PUNCT
ijtc-719	308	4	.	.	PUNCT
ijtc-719	309	1	property	property	NOUN
ijtc-719	309	2	tax	tax	NOUN
ijtc-719	309	3	reform	reform	NOUN
ijtc-719	309	4	in	in	ADP
ijtc-719	309	5	vietnam	vietnam	PROPN
ijtc-719	309	6	:	:	PUNCT
ijtc-719	309	7	options	option	NOUN
ijtc-719	309	8	,	,	PUNCT
ijtc-719	309	9	direction	direction	NOUN
ijtc-719	309	10	and	and	CCONJ
ijtc-719	309	11	evaluation	evaluation	NOUN
ijtc-719	309	12	.	.	PUNCT
ijtc-719	310	1	land	land	NOUN
ijtc-719	310	2	use	use	NOUN
ijtc-719	310	3	policy	policy	NOUN
ijtc-719	310	4	,	,	PUNCT
ijtc-719	310	5	30(1	30(1	NUM
ijtc-719	310	6	)	)	PUNCT
ijtc-719	310	7	,	,	PUNCT
ijtc-719	310	8	276–285	276–285	NUM
ijtc-719	310	9	.	.	PUNCT
ijtc-719	311	1	https://doi.org/10.1016/j.landusepol.2012.03.007	https://doi.org/10.1016/j.landusepol.2012.03.007	ADJ
ijtc-719	311	2	mcclusky	mcclusky	NOUN
ijtc-719	311	3	,	,	PUNCT
ijtc-719	311	4	o.	o.	PROPN
ijtc-719	311	5	(	(	PUNCT
ijtc-719	311	6	2012	2012	NUM
ijtc-719	311	7	)	)	PUNCT
ijtc-719	311	8	.	.	PUNCT
ijtc-719	312	1	rental	rental	ADJ
ijtc-719	312	2	value	value	NOUN
ijtc-719	312	3	versus	versus	ADP
ijtc-719	312	4	capital	capital	NOUN
ijtc-719	312	5	value	value	NOUN
ijtc-719	312	6	:	:	PUNCT
ijtc-719	312	7	alternative	alternative	ADJ
ijtc-719	312	8	bases	basis	NOUN
ijtc-719	312	9	for	for	ADP
ijtc-719	312	10	the	the	DET
ijtc-719	312	11	property	property	NOUN
ijtc-719	312	12	.	.	PUNCT
ijtc-719	313	1	mogues	mogue	NOUN
ijtc-719	313	2	,	,	PUNCT
ijtc-719	313	3	t.	t.	PROPN
ijtc-719	313	4	,	,	PUNCT
ijtc-719	313	5	&	&	CCONJ
ijtc-719	313	6	olofinbiyi	olofinbiyi	PROPN
ijtc-719	313	7	,	,	PUNCT
ijtc-719	313	8	t.	t.	PROPN
ijtc-719	313	9	(	(	PUNCT
ijtc-719	313	10	2020	2020	NUM
ijtc-719	313	11	)	)	PUNCT
ijtc-719	313	12	.	.	PUNCT
ijtc-719	314	1	budgetary	budgetary	ADJ
ijtc-719	314	2	influence	influence	NOUN
ijtc-719	314	3	under	under	ADP
ijtc-719	314	4	information	information	NOUN
ijtc-719	314	5	asymmetries	asymmetry	NOUN
ijtc-719	314	6	:	:	PUNCT
ijtc-719	314	7	evidence	evidence	NOUN
ijtc-719	314	8	from	from	ADP
ijtc-719	314	9	nigeria	nigeria	PROPN
ijtc-719	314	10	’s	’s	PART
ijtc-719	314	11	subnational	subnational	ADJ
ijtc-719	314	12	agricultural	agricultural	ADJ
ijtc-719	314	13	investments	investment	NOUN
ijtc-719	314	14	.	.	PUNCT
ijtc-719	315	1	world	world	NOUN
ijtc-719	315	2	development	development	PROPN
ijtc-719	315	3	,	,	PUNCT
ijtc-719	315	4	129	129	NUM
ijtc-719	315	5	.	.	PUNCT
ijtc-719	316	1	https://doi.org/10.1016/j.worlddev.2020.104902	https://doi.org/10.1016/j.worlddev.2020.104902	PROPN
ijtc-719	316	2	nuhu	nuhu	PROPN
ijtc-719	316	3	,	,	PUNCT
ijtc-719	316	4	b.	b.	PROPN
ijtc-719	316	5	(	(	PUNCT
ijtc-719	316	6	2008	2008	NUM
ijtc-719	316	7	)	)	PUNCT
ijtc-719	316	8	.	.	PUNCT
ijtc-719	317	1	effective	effective	ADJ
ijtc-719	317	2	property	property	NOUN
ijtc-719	317	3	tax	tax	NOUN
ijtc-719	317	4	administration	administration	NOUN
ijtc-719	317	5	as	as	ADP
ijtc-719	317	6	a	a	DET
ijtc-719	317	7	tool	tool	NOUN
ijtc-719	317	8	for	for	ADP
ijtc-719	317	9	good	good	ADJ
ijtc-719	317	10	governance	governance	NOUN
ijtc-719	317	11	.	.	PUNCT
ijtc-719	318	1	a	a	DET
ijtc-719	318	2	paper	paper	NOUN
ijtc-719	318	3	presented	present	VERB
ijtc-719	318	4	at	at	ADP
ijtc-719	318	5	a	a	DET
ijtc-719	318	6	two	two	NUM
ijtc-719	318	7	day	day	NOUN
ijtc-719	318	8	2008	2008	NUM
ijtc-719	318	9	mandatory	mandatory	ADJ
ijtc-719	318	10	continuing	continue	VERB
ijtc-719	318	11	professional	professional	ADJ
ijtc-719	318	12	development	development	NOUN
ijtc-719	318	13	workshop	workshop	NOUN
ijtc-719	318	14	,	,	PUNCT
ijtc-719	318	15	organised	organise	VERB
ijtc-719	318	16	by	by	ADP
ijtc-719	318	17	the	the	DET
ijtc-719	318	18	nigeria	nigeria	PROPN
ijtc-719	318	19	institution	institution	NOUN
ijtc-719	318	20	of	of	ADP
ijtc-719	318	21	estate	estate	NOUN
ijtc-719	318	22	surveyors	surveyor	NOUN
ijtc-719	318	23	and	and	CCONJ
ijtc-719	318	24	valuers	valuer	NOUN
ijtc-719	318	25	.	.	PUNCT
ijtc-719	319	1	niger	niger	NOUN
ijtc-719	319	2	state	state	NOUN
ijtc-719	319	3	branch	branch	NOUN
ijtc-719	319	4	.	.	PUNCT
ijtc-719	320	1	ocheni	ocheni	PROPN
ijtc-719	320	2	,	,	PUNCT
ijtc-719	320	3	s.	s.	PROPN
ijtc-719	320	4	,	,	PUNCT
ijtc-719	320	5	atakpa	atakpa	PROPN
ijtc-719	320	6	,	,	PUNCT
ijtc-719	320	7	m.	m.	NOUN
ijtc-719	320	8	,	,	PUNCT
ijtc-719	320	9	&	&	CCONJ
ijtc-719	320	10	nwankwo	nwankwo	PROPN
ijtc-719	320	11	,	,	PUNCT
ijtc-719	320	12	b.	b.	PROPN
ijtc-719	320	13	c.	c.	PROPN
ijtc-719	320	14	(	(	PUNCT
ijtc-719	320	15	2013	2013	NUM
ijtc-719	320	16	)	)	PUNCT
ijtc-719	320	17	.	.	PUNCT
ijtc-719	321	1	the	the	DET
ijtc-719	321	2	nigerian	nigerian	PROPN
ijtc-719	321	3	union	union	PROPN
ijtc-719	321	4	of	of	ADP
ijtc-719	321	5	local	local	ADJ
ijtc-719	321	6	government	government	NOUN
ijtc-719	321	7	employees	employee	NOUN
ijtc-719	321	8	(	(	PUNCT
ijtc-719	321	9	nulge	nulge	NOUN
ijtc-719	321	10	)	)	PUNCT
ijtc-719	321	11	and	and	CCONJ
ijtc-719	321	12	promotion	promotion	NOUN
ijtc-719	321	13	of	of	ADP
ijtc-719	321	14	good	good	ADJ
ijtc-719	321	15	employer	employer	NOUN
ijtc-719	321	16	-	-	PUNCT
ijtc-719	321	17	employee	employee	NOUN
ijtc-719	321	18	relations	relation	NOUN
ijtc-719	321	19	in	in	ADP
ijtc-719	321	20	nigeria	nigeria	PROPN
ijtc-719	321	21	local	local	ADJ
ijtc-719	321	22	government	government	NOUN
ijtc-719	321	23	service	service	NOUN
ijtc-719	321	24	in	in	ADP
ijtc-719	321	25	the	the	DET
ijtc-719	321	26	21st	21st	ADJ
ijtc-719	321	27	century	century	NOUN
ijtc-719	321	28	.	.	PUNCT
ijtc-719	322	1	mediterranean	mediterranean	PROPN
ijtc-719	322	2	journal	journal	PROPN
ijtc-719	322	3	of	of	ADP
ijtc-719	322	4	social	social	ADJ
ijtc-719	322	5	sciences	science	NOUN
ijtc-719	322	6	,	,	PUNCT
ijtc-719	322	7	4(2	4(2	NUM
ijtc-719	322	8	)	)	PUNCT
ijtc-719	322	9	,	,	PUNCT
ijtc-719	322	10	607–614	607–614	NUM
ijtc-719	322	11	.	.	PUNCT
ijtc-719	323	1	https://doi.org/10.5901/mjss.2013.v4n2p607	https://doi.org/10.5901/mjss.2013.v4n2p607	PROPN
ijtc-719	323	2	okwori	okwori	PROPN
ijtc-719	323	3	,	,	PUNCT
ijtc-719	323	4	s.	s.	PROPN
ijtc-719	323	5	,	,	PUNCT
ijtc-719	323	6	&	&	CCONJ
ijtc-719	323	7	sule	sule	PROPN
ijtc-719	323	8	,	,	PUNCT
ijtc-719	323	9	m.	m.	NOUN
ijtc-719	323	10	(	(	PUNCT
ijtc-719	323	11	2016	2016	NUM
ijtc-719	323	12	)	)	PUNCT
ijtc-719	323	13	.	.	PUNCT
ijtc-719	324	1	revenue	revenue	NOUN
ijtc-719	324	2	sources	source	NOUN
ijtc-719	324	3	and	and	CCONJ
ijtc-719	324	4	economic	economic	ADJ
ijtc-719	324	5	growth	growth	NOUN
ijtc-719	324	6	in	in	ADP
ijtc-719	324	7	nigeria	nigeria	PROPN
ijtc-719	324	8	:	:	PUNCT
ijtc-719	324	9	an	an	DET
ijtc-719	324	10	appraisal	appraisal	NOUN
ijtc-719	324	11	.	.	PUNCT
ijtc-719	324	12	journal	journal	NOUN
ijtc-719	324	13	of	of	ADP
ijtc-719	324	14	economics	economic	NOUN
ijtc-719	324	15	and	and	CCONJ
ijtc-719	324	16	sustainable	sustainable	ADJ
ijtc-719	324	17	development	development	NOUN
ijtc-719	324	18	,	,	PUNCT
ijtc-719	324	19	7(n2222	7(n2222	NOUN
ijtc-719	324	20	)	)	PUNCT
ijtc-719	324	21	.	.	PUNCT
ijtc-719	325	1	olowu	olowu	PROPN
ijtc-719	325	2	,	,	PUNCT
ijtc-719	325	3	d.	d.	PROPN
ijtc-719	325	4	(	(	PUNCT
ijtc-719	325	5	2002	2002	NUM
ijtc-719	325	6	)	)	PUNCT
ijtc-719	325	7	.	.	PUNCT
ijtc-719	326	1	property	property	NOUN
ijtc-719	326	2	taxation	taxation	NOUN
ijtc-719	326	3	and	and	CCONJ
ijtc-719	326	4	democratic	democratic	ADJ
ijtc-719	326	5	decentralization	decentralization	NOUN
ijtc-719	326	6	in	in	ADP
ijtc-719	326	7	developing	develop	VERB
ijtc-719	326	8	countries	country	NOUN
ijtc-719	326	9	.	.	PUNCT
ijtc-719	327	1	in	in	ADP
ijtc-719	327	2	a	a	DET
ijtc-719	327	3	seminar	seminar	NOUN
ijtc-719	327	4	on	on	ADP
ijtc-719	327	5	taxation	taxation	NOUN
ijtc-719	327	6	perspectives	perspective	NOUN
ijtc-719	327	7	:	:	PUNCT
ijtc-719	327	8	a	a	DET
ijtc-719	327	9	democratic	democratic	ADJ
ijtc-719	327	10	approach	approach	NOUN
ijtc-719	327	11	to	to	ADP
ijtc-719	327	12	public	public	ADJ
ijtc-719	327	13	finance	finance	NOUN
ijtc-719	327	14	in	in	ADP
ijtc-719	327	15	developing	develop	VERB
ijtc-719	327	16	.	.	PUNCT
ijtc-719	328	1	institute	institute	PROPN
ijtc-719	328	2	of	of	ADP
ijtc-719	328	3	development	development	NOUN
ijtc-719	328	4	studies	study	NOUN
ijtc-719	328	5	.	.	PUNCT
ijtc-719	329	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-719	329	2	a	a	DET
ijtc-719	329	3	framework	framework	NOUN
ijtc-719	329	4	for	for	ADP
ijtc-719	329	5	boosting	boost	VERB
ijtc-719	329	6	revenue	revenue	NOUN
ijtc-719	329	7	generation	generation	NOUN
ijtc-719	329	8	from	from	ADP
ijtc-719	329	9	land	land	NOUN
ijtc-719	329	10	taxes	taxis	NOUN
ijtc-719	329	11	in	in	ADP
ijtc-719	329	12	ogun	ogun	PROPN
ijtc-719	329	13	state	state	PROPN
ijtc-719	329	14	,	,	PUNCT
ijtc-719	329	15	nigeria	nigeria	PROPN
ijtc-719	329	16	orekan	orekan	VERB
ijtc-719	329	17	373	373	NUM
ijtc-719	329	18	|	|	ADV
ijtc-719	329	19	ilomata	ilomata	PROPN
ijtc-719	329	20	international	international	ADJ
ijtc-719	329	21	journal	journal	NOUN
ijtc-719	329	22	of	of	ADP
ijtc-719	329	23	tax	tax	PROPN
ijtc-719	329	24	&	&	CCONJ
ijtc-719	329	25	accounting	accounting	PROPN
ijtc-719	329	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-719	329	27	overton	overton	PROPN
ijtc-719	329	28	,	,	PUNCT
ijtc-719	329	29	m.	m.	NOUN
ijtc-719	329	30	,	,	PUNCT
ijtc-719	329	31	&	&	CCONJ
ijtc-719	329	32	nukpezah	nukpezah	PROPN
ijtc-719	329	33	,	,	PUNCT
ijtc-719	329	34	j.	j.	PROPN
ijtc-719	329	35	(	(	PUNCT
ijtc-719	329	36	2020	2020	NUM
ijtc-719	329	37	)	)	PUNCT
ijtc-719	329	38	.	.	PUNCT
ijtc-719	330	1	investigating	investigate	VERB
ijtc-719	330	2	sales	sale	NOUN
ijtc-719	330	3	tax	tax	NOUN
ijtc-719	330	4	revenue	revenue	NOUN
ijtc-719	330	5	competition	competition	NOUN
ijtc-719	330	6	among	among	ADP
ijtc-719	330	7	principal	principal	ADJ
ijtc-719	330	8	cities	city	NOUN
ijtc-719	330	9	and	and	CCONJ
ijtc-719	330	10	their	their	PRON
ijtc-719	330	11	neighboring	neighboring	NOUN
ijtc-719	330	12	cities	city	NOUN
ijtc-719	330	13	in	in	ADP
ijtc-719	330	14	texas	texas	PROPN
ijtc-719	330	15	.	.	PUNCT
ijtc-719	331	1	international	international	ADJ
ijtc-719	331	2	journal	journal	PROPN
ijtc-719	331	3	of	of	ADP
ijtc-719	331	4	public	public	ADJ
ijtc-719	331	5	administration	administration	NOUN
ijtc-719	331	6	,	,	PUNCT
ijtc-719	331	7	43(11	43(11	NUM
ijtc-719	331	8	)	)	PUNCT
ijtc-719	331	9	,	,	PUNCT
ijtc-719	331	10	937–948	937–948	NUM
ijtc-719	331	11	.	.	PUNCT
ijtc-719	332	1	https://doi.org/10.1080/01900692.2019.1661433	https://doi.org/10.1080/01900692.2019.1661433	PROPN
ijtc-719	332	2	oyegbile	oyegbile	NOUN
ijtc-719	332	3	,	,	PUNCT
ijtc-719	332	4	s.	s.	PROPN
ijtc-719	332	5	o.	o.	PROPN
ijtc-719	332	6	(	(	PUNCT
ijtc-719	332	7	1996	1996	NUM
ijtc-719	332	8	)	)	PUNCT
ijtc-719	332	9	.	.	PUNCT
ijtc-719	333	1	principles	principle	NOUN
ijtc-719	333	2	and	and	CCONJ
ijtc-719	333	3	practice	practice	NOUN
ijtc-719	333	4	of	of	ADP
ijtc-719	333	5	property	property	NOUN
ijtc-719	333	6	rating	rating	NOUN
ijtc-719	333	7	and	and	CCONJ
ijtc-719	333	8	taxation	taxation	NOUN
ijtc-719	333	9	.	.	PUNCT
ijtc-719	334	1	jameson	jameson	PROPN
ijtc-719	334	2	graphic	graphic	PROPN
ijtc-719	334	3	publishers	publisher	NOUN
ijtc-719	334	4	.	.	PUNCT
ijtc-719	335	1	patrick	patrick	PROPN
ijtc-719	335	2	,	,	PUNCT
ijtc-719	335	3	c.	c.	PROPN
ijtc-719	335	4	,	,	PUNCT
ijtc-719	335	5	&	&	CCONJ
ijtc-719	335	6	mothorpe	mothorpe	PROPN
ijtc-719	335	7	,	,	PUNCT
ijtc-719	335	8	c.	c.	PROPN
ijtc-719	335	9	(	(	PUNCT
ijtc-719	335	10	2017	2017	NUM
ijtc-719	335	11	)	)	PUNCT
ijtc-719	335	12	.	.	PUNCT
ijtc-719	336	1	demand	demand	NOUN
ijtc-719	336	2	for	for	ADP
ijtc-719	336	3	new	new	ADJ
ijtc-719	336	4	cities	city	NOUN
ijtc-719	336	5	:	:	PUNCT
ijtc-719	336	6	property	property	NOUN
ijtc-719	336	7	value	value	NOUN
ijtc-719	336	8	capitalization	capitalization	NOUN
ijtc-719	336	9	of	of	ADP
ijtc-719	336	10	municipal	municipal	ADJ
ijtc-719	336	11	incorporation	incorporation	NOUN
ijtc-719	336	12	.	.	PUNCT
ijtc-719	337	1	regional	regional	ADJ
ijtc-719	337	2	science	science	NOUN
ijtc-719	337	3	and	and	CCONJ
ijtc-719	337	4	urban	urban	ADJ
ijtc-719	337	5	economics	economic	NOUN
ijtc-719	337	6	,	,	PUNCT
ijtc-719	337	7	67	67	NUM
ijtc-719	337	8	,	,	PUNCT
ijtc-719	337	9	78–89	78–89	NUM
ijtc-719	337	10	.	.	PUNCT
ijtc-719	338	1	https://doi.org/10.1016/j.regsciurbeco.2017.09.002	https://doi.org/10.1016/j.regsciurbeco.2017.09.002	NOUN
ijtc-719	338	2	samuel	samuel	PROPN
ijtc-719	338	3	,	,	PUNCT
ijtc-719	338	4	s.	s.	PROPN
ijtc-719	338	5	e.	e.	PROPN
ijtc-719	338	6	,	,	PUNCT
ijtc-719	338	7	&	&	CCONJ
ijtc-719	338	8	simon	simon	PROPN
ijtc-719	338	9	,	,	PUNCT
ijtc-719	338	10	s.	s.	PROPN
ijtc-719	338	11	(	(	PUNCT
ijtc-719	338	12	2011	2011	NUM
ijtc-719	338	13	)	)	PUNCT
ijtc-719	338	14	.	.	PUNCT
ijtc-719	339	1	the	the	DET
ijtc-719	339	2	effect	effect	NOUN
ijtc-719	339	3	of	of	ADP
ijtc-719	339	4	income	income	NOUN
ijtc-719	339	5	tax	tax	NOUN
ijtc-719	339	6	on	on	ADP
ijtc-719	339	7	dividend	dividend	NOUN
ijtc-719	339	8	policy	policy	NOUN
ijtc-719	339	9	of	of	ADP
ijtc-719	339	10	financial	financial	ADJ
ijtc-719	339	11	institutions	institution	NOUN
ijtc-719	339	12	in	in	ADP
ijtc-719	339	13	nigeria	nigeria	PROPN
ijtc-719	339	14	.	.	PUNCT
ijtc-719	340	1	continental	continental	PROPN
ijtc-719	340	2	journal	journal	PROPN
ijtc-719	340	3	of	of	ADP
ijtc-719	340	4	social	social	ADJ
ijtc-719	340	5	sciences	science	NOUN
ijtc-719	340	6	,	,	PUNCT
ijtc-719	340	7	3	3	NUM
ijtc-719	340	8	,	,	PUNCT
ijtc-719	340	9	1–6	1–6	NUM
ijtc-719	340	10	.	.	PUNCT
ijtc-719	341	1	trojanek	trojanek	ADJ
ijtc-719	341	2	,	,	PUNCT
ijtc-719	341	3	m.	m.	NOUN
ijtc-719	341	4	,	,	PUNCT
ijtc-719	341	5	kisiala	kisiala	PROPN
ijtc-719	341	6	,	,	PUNCT
ijtc-719	341	7	w.	w.	PROPN
ijtc-719	341	8	,	,	PUNCT
ijtc-719	341	9	&	&	CCONJ
ijtc-719	341	10	trojanek	trojanek	ADJ
ijtc-719	341	11	,	,	PUNCT
ijtc-719	341	12	r.	r.	PROPN
ijtc-719	341	13	(	(	PUNCT
ijtc-719	341	14	2021	2021	NUM
ijtc-719	341	15	)	)	PUNCT
ijtc-719	341	16	.	.	PUNCT
ijtc-719	342	1	do	do	AUX
ijtc-719	342	2	local	local	ADJ
ijtc-719	342	3	governments	government	NOUN
ijtc-719	342	4	follow	follow	VERB
ijtc-719	342	5	their	their	PRON
ijtc-719	342	6	neighbours	neighbour	NOUN
ijtc-719	342	7	’	'	PUNCT
ijtc-719	342	8	tax	tax	NOUN
ijtc-719	342	9	strategies	strategy	NOUN
ijtc-719	342	10	?	?	PUNCT
ijtc-719	343	1	tax	tax	NOUN
ijtc-719	343	2	mimicking	mimicking	NOUN
ijtc-719	343	3	amongst	amongst	ADP
ijtc-719	343	4	polish	polish	ADJ
ijtc-719	343	5	municipalities	municipality	NOUN
ijtc-719	343	6	.	.	PUNCT
ijtc-719	344	1	land	land	NOUN
ijtc-719	344	2	use	use	NOUN
ijtc-719	344	3	policy	policy	NOUN
ijtc-719	344	4	,	,	PUNCT
ijtc-719	344	5	108	108	NUM
ijtc-719	344	6	.	.	PUNCT
ijtc-719	345	1	https://doi.org/10.1016/j.landusepol.2021.105576	https://doi.org/10.1016/j.landusepol.2021.105576	PROPN
ijtc-719	345	2	umezuruke	umezuruke	NOUN
ijtc-719	345	3	,	,	PUNCT
ijtc-719	345	4	n.	n.	PROPN
ijtc-719	345	5	o.	o.	PROPN
ijtc-719	345	6	(	(	PUNCT
ijtc-719	345	7	1998	1998	NUM
ijtc-719	345	8	)	)	PUNCT
ijtc-719	345	9	.	.	PUNCT
ijtc-719	346	1	property	property	NOUN
ijtc-719	346	2	taxation	taxation	NOUN
ijtc-719	346	3	:	:	PUNCT
ijtc-719	346	4	an	an	DET
ijtc-719	346	5	overview	overview	NOUN
ijtc-719	346	6	,	,	PUNCT
ijtc-719	346	7	a	a	DET
ijtc-719	346	8	paper	paper	NOUN
ijtc-719	346	9	presented	present	VERB
ijtc-719	346	10	at	at	ADP
ijtc-719	346	11	a	a	DET
ijtc-719	346	12	national	national	ADJ
ijtc-719	346	13	workshop	workshop	NOUN
ijtc-719	346	14	on	on	ADP
ijtc-719	346	15	property	property	NOUN
ijtc-719	346	16	taxation	taxation	NOUN
ijtc-719	346	17	organised	organise	VERB
ijtc-719	346	18	by	by	ADP
ijtc-719	346	19	the	the	DET
ijtc-719	346	20	ogun	ogun	PROPN
ijtc-719	346	21	state	state	NOUN
ijtc-719	346	22	branch	branch	NOUN
ijtc-719	346	23	of	of	ADP
ijtc-719	346	24	the	the	DET
ijtc-719	346	25	nigeria	nigeria	PROPN
ijtc-719	346	26	institution	institution	NOUN
ijtc-719	346	27	of	of	ADP
ijtc-719	346	28	estate	estate	NOUN
ijtc-719	346	29	surveyors	surveyor	NOUN
ijtc-719	346	30	and	and	CCONJ
ijtc-719	346	31	valuers	valuer	NOUN
ijtc-719	346	32	.	.	PUNCT
ijtc-719	347	1	in	in	ADP
ijtc-719	347	2	in	in	ADP
ijtc-719	347	3	conjunction	conjunction	NOUN
ijtc-719	347	4	with	with	ADP
ijtc-719	347	5	ogun	ogun	PROPN
ijtc-719	347	6	state	state	NOUN
ijtc-719	347	7	government	government	NOUN
ijtc-719	347	8	held	hold	VERB
ijtc-719	347	9	in	in	ADP
ijtc-719	347	10	abeokuta	abeokuta	PROPN
ijtc-719	347	11	between	between	ADP
ijtc-719	347	12	19th	19th	ADJ
ijtc-719	347	13	-20th	-20th	PROPN
ijtc-719	347	14	.	.	PUNCT
ijtc-719	348	1	wang	wang	PROPN
ijtc-719	348	2	,	,	PUNCT
ijtc-719	348	3	j.	j.	PROPN
ijtc-719	348	4	,	,	PUNCT
ijtc-719	348	5	skidmore	skidmore	PROPN
ijtc-719	348	6	,	,	PUNCT
ijtc-719	348	7	m.	m.	NOUN
ijtc-719	348	8	,	,	PUNCT
ijtc-719	348	9	wu	wu	PROPN
ijtc-719	348	10	,	,	PUNCT
ijtc-719	348	11	q.	q.	PROPN
ijtc-719	348	12	,	,	PUNCT
ijtc-719	348	13	&	&	CCONJ
ijtc-719	348	14	wang	wang	PROPN
ijtc-719	348	15	,	,	PUNCT
ijtc-719	348	16	s.	s.	PROPN
ijtc-719	348	17	(	(	PUNCT
ijtc-719	348	18	2022	2022	NUM
ijtc-719	348	19	)	)	PUNCT
ijtc-719	348	20	.	.	PUNCT
ijtc-719	349	1	the	the	DET
ijtc-719	349	2	impact	impact	NOUN
ijtc-719	349	3	of	of	ADP
ijtc-719	349	4	a	a	DET
ijtc-719	349	5	tax	tax	NOUN
ijtc-719	349	6	cut	cut	NOUN
ijtc-719	349	7	reform	reform	NOUN
ijtc-719	349	8	on	on	ADP
ijtc-719	349	9	land	land	NOUN
ijtc-719	349	10	finance	finance	NOUN
ijtc-719	349	11	revenue	revenue	NOUN
ijtc-719	349	12	:	:	PUNCT
ijtc-719	349	13	constrained	constrain	VERB
ijtc-719	349	14	by	by	ADP
ijtc-719	349	15	the	the	DET
ijtc-719	349	16	binding	bind	VERB
ijtc-719	349	17	target	target	NOUN
ijtc-719	349	18	of	of	ADP
ijtc-719	349	19	construction	construction	NOUN
ijtc-719	349	20	land	land	NOUN
ijtc-719	349	21	.	.	PUNCT
ijtc-719	350	1	journal	journal	NOUN
ijtc-719	350	2	of	of	ADP
ijtc-719	350	3	urban	urban	PROPN
ijtc-719	350	4	affairs	affairs	PROPN
ijtc-719	350	5	,	,	PUNCT
ijtc-719	350	6	44(9	44(9	NOUN
ijtc-719	350	7	)	)	PUNCT
ijtc-719	350	8	,	,	PUNCT
ijtc-719	350	9	1311–1340	1311–1340	NUM
ijtc-719	350	10	.	.	PUNCT
ijtc-719	351	1	https://doi.org/10.1080/07352166.2020.1803750	https://doi.org/10.1080/07352166.2020.1803750	PROPN
ijtc-719	351	2	yunusa	yunusa	PROPN
ijtc-719	351	3	,	,	PUNCT
ijtc-719	351	4	a.	a.	NOUN
ijtc-719	351	5	a.	a.	NOUN
ijtc-719	351	6	(	(	PUNCT
ijtc-719	351	7	2003	2003	NUM
ijtc-719	351	8	)	)	PUNCT
ijtc-719	351	9	.	.	PUNCT
ijtc-719	352	1	understanding	understand	VERB
ijtc-719	352	2	the	the	DET
ijtc-719	352	3	principles	principle	NOUN
ijtc-719	352	4	and	and	CCONJ
ijtc-719	352	5	practice	practice	NOUN
ijtc-719	352	6	of	of	ADP
ijtc-719	352	7	taxation	taxation	NOUN
ijtc-719	352	8	in	in	ADP
ijtc-719	352	9	nigeria	nigeria	PROPN
ijtc-719	352	10	.	.	PUNCT
ijtc-719	353	1	jimsy	jimsy	NOUN
ijtc-719	353	2	colour	colour	NOUN
ijtc-719	353	3	print	print	NOUN
ijtc-719	353	4	.	.	PUNCT
ijtc-719	354	1	zdrazil	zdrazil	PROPN
ijtc-719	354	2	,	,	PUNCT
ijtc-719	354	3	p.	p.	NOUN
ijtc-719	354	4	,	,	PUNCT
ijtc-719	354	5	&	&	CCONJ
ijtc-719	354	6	pernica	pernica	PROPN
ijtc-719	354	7	,	,	PUNCT
ijtc-719	354	8	b.	b.	PROPN
ijtc-719	354	9	(	(	PUNCT
ijtc-719	354	10	2021	2021	NUM
ijtc-719	354	11	)	)	PUNCT
ijtc-719	354	12	.	.	PUNCT
ijtc-719	355	1	stimuli	stimulus	NOUN
ijtc-719	355	2	contributing	contribute	VERB
ijtc-719	355	3	to	to	ADP
ijtc-719	355	4	local	local	ADJ
ijtc-719	355	5	property	property	NOUN
ijtc-719	355	6	taxation	taxation	NOUN
ijtc-719	355	7	with	with	ADP
ijtc-719	355	8	the	the	DET
ijtc-719	355	9	focus	focus	NOUN
ijtc-719	355	10	on	on	ADP
ijtc-719	355	11	spatial	spatial	ADJ
ijtc-719	355	12	effects	effect	NOUN
ijtc-719	355	13	of	of	ADP
ijtc-719	355	14	industry	industry	NOUN
ijtc-719	355	15	and	and	CCONJ
ijtc-719	355	16	functional	functional	ADJ
ijtc-719	355	17	urban	urban	ADJ
ijtc-719	355	18	areas	area	NOUN
ijtc-719	355	19	.	.	PUNCT
ijtc-719	356	1	central	central	ADJ
ijtc-719	356	2	european	european	PROPN
ijtc-719	356	3	journal	journal	PROPN
ijtc-719	356	4	of	of	ADP
ijtc-719	356	5	public	public	ADJ
ijtc-719	356	6	policy	policy	NOUN
ijtc-719	356	7	,	,	PUNCT
ijtc-719	356	8	15(5	15(5	NUM
ijtc-719	356	9	)	)	PUNCT
ijtc-719	356	10	,	,	PUNCT
ijtc-719	356	11	55–66	55–66	NUM
ijtc-719	356	12	.	.	PUNCT
ijtc-719	357	1	https://doi.org/10.2478/cejpp-2021-0004	https://doi.org/10.2478/cejpp-2021-0004	VERB
ijtc-719	357	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ