<|begin_of_text|><|start_header_id|>system<|end_header_id|>

You are an expert at identifying data availability statements in scientific text. A data availability statement describes where research data can be found or how it can be accessed.<|eot_id|><|start_header_id|>user<|end_header_id|>

Determine if the following text contains a data availability statement. Answer with 'yes' or 'no'.

Text: This study has discovered that there is a relationship between some parameters of taxation (Value Added Tax and Corporate Income Tax and Economic Growth (using the Gross Domestic Product as a measure) using annual time series **data** spanning 2009 through 2018 in a combining linear model. By concentrating on a possible measure of taxation that has not been studied previously in other African countries, this paper contributes to literature in Nigeria that tries to understand whether taxation is a stimulus for economic growth or not. The empirical results gave an evidence that taxation is a stimulus for economic growth and development in Nigeria.<|eot_id|><|start_header_id|>assistant<|end_header_id|>

no<|eot_id|>