id	sid	tid	token	lemma	pos
ijtc-151	1	1	the	the	DET
ijtc-151	1	2	illomata	illomata	PROPN
ijtc-151	1	3	international	international	PROPN
ijtc-151	1	4	journal	journal	PROPN
ijtc-151	1	5	of	of	ADP
ijtc-151	1	6	management	management	NOUN
ijtc-151	1	7	ijtc	ijtc	PROPN
ijtc-151	1	8	ilomata	ilomata	PROPN
ijtc-151	1	9	international	international	PROPN
ijtc-151	1	10	journal	journal	NOUN
ijtc-151	1	11	of	of	ADP
ijtc-151	1	12	tax	tax	PROPN
ijtc-151	1	13	&	&	CCONJ
ijtc-151	1	14	accounting	account	VERB
ijtc-151	1	15	p	p	PROPN
ijtc-151	1	16	-	-	PUNCT
ijtc-151	1	17	issn	issn	NOUN
ijtc-151	1	18	:	:	PUNCT
ijtc-151	1	19	2714	2714	NUM
ijtc-151	1	20	-	-	SYM
ijtc-151	1	21	9838	9838	NUM
ijtc-151	1	22	;	;	PUNCT
ijtc-151	1	23	e	e	X
ijtc-151	1	24	-	-	PUNCT
ijtc-151	1	25	issn	issn	NOUN
ijtc-151	1	26	:	:	PUNCT
ijtc-151	1	27	2714	2714	NUM
ijtc-151	1	28	-	-	SYM
ijtc-151	1	29	9846	9846	NUM
ijtc-151	1	30	vol	vol	NOUN
ijtc-151	1	31	.	.	PROPN
ijtc-151	1	32	1	1	NUM
ijtc-151	1	33	no	no	NOUN
ijtc-151	1	34	.	.	NOUN
ijtc-151	1	35	4	4	NUM
ijtc-151	1	36	october	october	PROPN
ijtc-151	1	37	2020	2020	NUM
ijtc-151	1	38	pp.264	pp.264	PROPN
ijtc-151	1	39	-	-	PUNCT
ijtc-151	1	40	266	266	NUM
ijtc-151	1	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-151	1	42	264	264	NUM
ijtc-151	1	43	|	|	NOUN
ijtc-151	1	44	ilomata	ilomata	NOUN
ijtc-151	1	45	international	international	ADJ
ijtc-151	1	46	journal	journal	NOUN
ijtc-151	1	47	of	of	ADP
ijtc-151	1	48	tax	tax	PROPN
ijtc-151	1	49	&	&	CCONJ
ijtc-151	1	50	accounting	accounting	PROPN
ijtc-151	1	51	vol	vol	NOUN
ijtc-151	1	52	.	.	PROPN
ijtc-151	1	53	1	1	NUM
ijtc-151	1	54	no	no	NOUN
ijtc-151	1	55	.	.	NOUN
ijtc-151	1	56	4	4	NUM
ijtc-151	1	57	october	october	PROPN
ijtc-151	1	58	2020	2020	NUM
ijtc-151	1	59	the	the	DET
ijtc-151	1	60	direction	direction	NOUN
ijtc-151	1	61	of	of	ADP
ijtc-151	1	62	tax	tax	NOUN
ijtc-151	1	63	policy	policy	NOUN
ijtc-151	1	64	in	in	ADP
ijtc-151	1	65	2021	2021	NUM
ijtc-151	1	66	in	in	ADP
ijtc-151	1	67	the	the	DET
ijtc-151	1	68	context	context	NOUN
ijtc-151	1	69	increase	increase	NOUN
ijtc-151	1	70	tax	tax	NOUN
ijtc-151	1	71	revenue	revenue	NOUN
ijtc-151	1	72	in	in	ADP
ijtc-151	1	73	the	the	DET
ijtc-151	1	74	19th	19th	ADJ
ijtc-151	1	75	covid	covid	PROPN
ijtc-151	1	76	recovery	recovery	NOUN
ijtc-151	1	77	agus	agus	PROPN
ijtc-151	1	78	subagiyo1	subagiyo1	PROPN
ijtc-151	1	79	,	,	PUNCT
ijtc-151	1	80	diana	diana	PROPN
ijtc-151	1	81	prihadini2	prihadini2	PROPN
ijtc-151	1	82	,	,	PUNCT
ijtc-151	1	83	mainita	mainita	PROPN
ijtc-151	1	84	hidayati3	hidayati3	PROPN
ijtc-151	1	85	,	,	PUNCT
ijtc-151	1	86	dwikora	dwikora	VERB
ijtc-151	1	87	hardjo4	hardjo4	NOUN
ijtc-151	1	88	,	,	PUNCT
ijtc-151	1	89	pebriana	pebriana	PROPN
ijtc-151	1	90	arimbhi5	arimbhi5	VERB
ijtc-151	1	91	12345the	12345the	NUM
ijtc-151	1	92	stiami	stiami	PROPN
ijtc-151	1	93	institute	institute	NOUN
ijtc-151	1	94	for	for	ADP
ijtc-151	1	95	social	social	ADJ
ijtc-151	1	96	sciences	science	NOUN
ijtc-151	1	97	and	and	CCONJ
ijtc-151	1	98	management	management	NOUN
ijtc-151	1	99	.	.	PUNCT
ijtc-151	2	1	submitted	submit	VERB
ijtc-151	2	2	:	:	PUNCT
ijtc-151	2	3	september	september	PROPN
ijtc-151	2	4	25	25	NUM
ijtc-151	2	5	,	,	PUNCT
ijtc-151	2	6	2020	2020	NUM
ijtc-151	2	7	revised	revise	VERB
ijtc-151	2	8	:	:	PUNCT
ijtc-151	2	9	october	october	PROPN
ijtc-151	2	10	10	10	NUM
ijtc-151	2	11	,	,	PUNCT
ijtc-151	2	12	2020	2020	NUM
ijtc-151	2	13	published	publish	VERB
ijtc-151	2	14	:	:	PUNCT
ijtc-151	2	15	october	october	PROPN
ijtc-151	2	16	31	31	NUM
ijtc-151	2	17	,	,	PUNCT
ijtc-151	2	18	2020	2020	NUM
ijtc-151	2	19	abstract	abstract	VERB
ijtc-151	2	20	the	the	DET
ijtc-151	2	21	covid-19	covid-19	PROPN
ijtc-151	2	22	pandemic	pandemic	NOUN
ijtc-151	2	23	has	have	AUX
ijtc-151	2	24	changed	change	VERB
ijtc-151	2	25	economic	economic	ADJ
ijtc-151	2	26	and	and	CCONJ
ijtc-151	2	27	social	social	ADJ
ijtc-151	2	28	developments	development	NOUN
ijtc-151	2	29	and	and	CCONJ
ijtc-151	2	30	arrangements	arrangement	NOUN
ijtc-151	2	31	throughout	throughout	ADP
ijtc-151	2	32	the	the	DET
ijtc-151	2	33	world	world	NOUN
ijtc-151	2	34	.	.	PUNCT
ijtc-151	3	1	this	this	DET
ijtc-151	3	2	pandemic	pandemic	ADJ
ijtc-151	3	3	requires	require	VERB
ijtc-151	3	4	the	the	DET
ijtc-151	3	5	government	government	NOUN
ijtc-151	3	6	together	together	ADV
ijtc-151	3	7	with	with	ADP
ijtc-151	3	8	elements	element	NOUN
ijtc-151	3	9	of	of	ADP
ijtc-151	3	10	the	the	DET
ijtc-151	3	11	community	community	NOUN
ijtc-151	3	12	to	to	PART
ijtc-151	3	13	make	make	VERB
ijtc-151	3	14	efforts	effort	NOUN
ijtc-151	3	15	to	to	PART
ijtc-151	3	16	prevent	prevent	VERB
ijtc-151	3	17	the	the	DET
ijtc-151	3	18	spread	spread	NOUN
ijtc-151	3	19	of	of	ADP
ijtc-151	3	20	the	the	DET
ijtc-151	3	21	virus	virus	NOUN
ijtc-151	3	22	and	and	CCONJ
ijtc-151	3	23	economic	economic	ADJ
ijtc-151	3	24	recovery	recovery	NOUN
ijtc-151	3	25	.	.	PUNCT
ijtc-151	4	1	in	in	ADP
ijtc-151	4	2	the	the	DET
ijtc-151	4	3	context	context	NOUN
ijtc-151	4	4	of	of	ADP
ijtc-151	4	5	maintaining	maintain	VERB
ijtc-151	4	6	sustainable	sustainable	ADJ
ijtc-151	4	7	development	development	NOUN
ijtc-151	4	8	in	in	ADP
ijtc-151	4	9	the	the	DET
ijtc-151	4	10	midst	midst	NOUN
ijtc-151	4	11	of	of	ADP
ijtc-151	4	12	dynamic	dynamic	ADJ
ijtc-151	4	13	fundamental	fundamental	ADJ
ijtc-151	4	14	challenges	challenge	NOUN
ijtc-151	4	15	,	,	PUNCT
ijtc-151	4	16	the	the	DET
ijtc-151	4	17	national	national	ADJ
ijtc-151	4	18	budget	budget	NOUN
ijtc-151	4	19	as	as	ADP
ijtc-151	4	20	an	an	DET
ijtc-151	4	21	instrument	instrument	NOUN
ijtc-151	4	22	of	of	ADP
ijtc-151	4	23	fiscal	fiscal	ADJ
ijtc-151	4	24	policy	policy	NOUN
ijtc-151	4	25	is	be	AUX
ijtc-151	4	26	designed	design	VERB
ijtc-151	4	27	to	to	PART
ijtc-151	4	28	be	be	AUX
ijtc-151	4	29	more	more	ADV
ijtc-151	4	30	productive	productive	ADJ
ijtc-151	4	31	,	,	PUNCT
ijtc-151	4	32	effective	effective	ADJ
ijtc-151	4	33	,	,	PUNCT
ijtc-151	4	34	and	and	CCONJ
ijtc-151	4	35	efficient	efficient	ADJ
ijtc-151	4	36	in	in	ADP
ijtc-151	4	37	order	order	NOUN
ijtc-151	4	38	to	to	PART
ijtc-151	4	39	accelerate	accelerate	VERB
ijtc-151	4	40	economic	economic	ADJ
ijtc-151	4	41	growth	growth	NOUN
ijtc-151	4	42	for	for	ADP
ijtc-151	4	43	welfare	welfare	NOUN
ijtc-151	4	44	and	and	CCONJ
ijtc-151	4	45	improve	improve	VERB
ijtc-151	4	46	the	the	DET
ijtc-151	4	47	government	government	NOUN
ijtc-151	4	48	's	's	PART
ijtc-151	4	49	balance	balance	NOUN
ijtc-151	4	50	sheet	sheet	NOUN
ijtc-151	4	51	.	.	PUNCT
ijtc-151	5	1	global	global	ADJ
ijtc-151	5	2	economic	economic	ADJ
ijtc-151	5	3	activity	activity	NOUN
ijtc-151	5	4	has	have	AUX
ijtc-151	5	5	been	be	AUX
ijtc-151	5	6	disrupted	disrupt	VERB
ijtc-151	5	7	due	due	ADP
ijtc-151	5	8	to	to	ADP
ijtc-151	5	9	lockdown	lockdown	NOUN
ijtc-151	5	10	policies	policy	NOUN
ijtc-151	5	11	in	in	ADP
ijtc-151	5	12	a	a	DET
ijtc-151	5	13	number	number	NOUN
ijtc-151	5	14	of	of	ADP
ijtc-151	5	15	indonesia	indonesia	PROPN
ijtc-151	5	16	's	's	PART
ijtc-151	5	17	major	major	ADJ
ijtc-151	5	18	trading	trading	NOUN
ijtc-151	5	19	partners	partner	NOUN
ijtc-151	5	20	,	,	PUNCT
ijtc-151	5	21	which	which	PRON
ijtc-151	5	22	has	have	AUX
ijtc-151	5	23	reduced	reduce	VERB
ijtc-151	5	24	supply	supply	NOUN
ijtc-151	5	25	of	of	ADP
ijtc-151	5	26	important	important	ADJ
ijtc-151	5	27	components	component	NOUN
ijtc-151	5	28	for	for	ADP
ijtc-151	5	29	industries	industry	NOUN
ijtc-151	5	30	from	from	ADP
ijtc-151	5	31	abroad	abroad	ADV
ijtc-151	5	32	.	.	PUNCT
ijtc-151	6	1	the	the	DET
ijtc-151	6	2	increasing	increase	VERB
ijtc-151	6	3	exchange	exchange	NOUN
ijtc-151	6	4	rate	rate	NOUN
ijtc-151	6	5	of	of	ADP
ijtc-151	6	6	the	the	DET
ijtc-151	6	7	us	us	PROPN
ijtc-151	6	8	dollar	dollar	NOUN
ijtc-151	6	9	makes	make	VERB
ijtc-151	6	10	the	the	DET
ijtc-151	6	11	price	price	NOUN
ijtc-151	6	12	of	of	ADP
ijtc-151	6	13	imported	import	VERB
ijtc-151	6	14	materials	material	NOUN
ijtc-151	6	15	more	more	ADV
ijtc-151	6	16	expensive	expensive	ADJ
ijtc-151	6	17	.	.	PUNCT
ijtc-151	7	1	on	on	ADP
ijtc-151	7	2	the	the	DET
ijtc-151	7	3	consumption	consumption	NOUN
ijtc-151	7	4	side	side	NOUN
ijtc-151	7	5	,	,	PUNCT
ijtc-151	7	6	many	many	ADJ
ijtc-151	7	7	companies	company	NOUN
ijtc-151	7	8	experience	experience	VERB
ijtc-151	7	9	cash	cash	NOUN
ijtc-151	7	10	flow	flow	NOUN
ijtc-151	7	11	difficulties	difficulty	NOUN
ijtc-151	7	12	,	,	PUNCT
ijtc-151	7	13	thereby	thereby	ADV
ijtc-151	7	14	reducing	reduce	VERB
ijtc-151	7	15	their	their	PRON
ijtc-151	7	16	ability	ability	NOUN
ijtc-151	7	17	to	to	PART
ijtc-151	7	18	pay	pay	VERB
ijtc-151	7	19	taxes	taxis	NOUN
ijtc-151	7	20	resulting	result	VERB
ijtc-151	7	21	in	in	ADP
ijtc-151	7	22	significant	significant	ADJ
ijtc-151	7	23	tax	tax	NOUN
ijtc-151	7	24	revenues	revenue	NOUN
ijtc-151	7	25	such	such	ADJ
ijtc-151	7	26	as	as	ADP
ijtc-151	7	27	corporate	corporate	ADJ
ijtc-151	7	28	income	income	NOUN
ijtc-151	7	29	tax	tax	NOUN
ijtc-151	7	30	.	.	PUNCT
ijtc-151	8	1	significant	significant	ADJ
ijtc-151	8	2	reduction	reduction	NOUN
ijtc-151	8	3	in	in	ADP
ijtc-151	8	4	international	international	ADJ
ijtc-151	8	5	trade	trade	NOUN
ijtc-151	8	6	activities	activity	NOUN
ijtc-151	8	7	also	also	ADV
ijtc-151	8	8	resulted	result	VERB
ijtc-151	8	9	in	in	ADP
ijtc-151	8	10	lower	low	ADJ
ijtc-151	8	11	tax	tax	NOUN
ijtc-151	8	12	revenues	revenue	NOUN
ijtc-151	8	13	from	from	ADP
ijtc-151	8	14	imports	import	NOUN
ijtc-151	8	15	and	and	CCONJ
ijtc-151	8	16	import	import	NOUN
ijtc-151	8	17	duties	duty	NOUN
ijtc-151	8	18	.	.	PUNCT
ijtc-151	9	1	tax	tax	NOUN
ijtc-151	9	2	revenues	revenue	NOUN
ijtc-151	9	3	also	also	ADV
ijtc-151	9	4	experienced	experience	VERB
ijtc-151	9	5	pressure	pressure	NOUN
ijtc-151	9	6	from	from	ADP
ijtc-151	9	7	falling	fall	VERB
ijtc-151	9	8	world	world	NOUN
ijtc-151	9	9	oil	oil	NOUN
ijtc-151	9	10	prices	price	NOUN
ijtc-151	9	11	,	,	PUNCT
ijtc-151	9	12	minerals	mineral	NOUN
ijtc-151	9	13	,	,	PUNCT
ijtc-151	9	14	and	and	CCONJ
ijtc-151	9	15	cpo	cpo	NOUN
ijtc-151	9	16	which	which	PRON
ijtc-151	9	17	are	be	AUX
ijtc-151	9	18	important	important	ADJ
ijtc-151	9	19	components	component	NOUN
ijtc-151	9	20	in	in	ADP
ijtc-151	9	21	calculating	calculate	VERB
ijtc-151	9	22	oil	oil	NOUN
ijtc-151	9	23	and	and	CCONJ
ijtc-151	9	24	gas	gas	NOUN
ijtc-151	9	25	pph	pph	PROPN
ijtc-151	9	26	and	and	CCONJ
ijtc-151	9	27	export	export	NOUN
ijtc-151	9	28	duties	duty	NOUN
ijtc-151	9	29	.	.	PUNCT
ijtc-151	10	1	tax	tax	NOUN
ijtc-151	10	2	revenue	revenue	NOUN
ijtc-151	10	3	performance	performance	NOUN
ijtc-151	10	4	is	be	AUX
ijtc-151	10	5	expected	expect	VERB
ijtc-151	10	6	to	to	PART
ijtc-151	10	7	weaken	weaken	VERB
ijtc-151	10	8	in	in	ADP
ijtc-151	10	9	2020	2020	NUM
ijtc-151	10	10	with	with	ADP
ijtc-151	10	11	a	a	DET
ijtc-151	10	12	tax	tax	NOUN
ijtc-151	10	13	ratio	ratio	NOUN
ijtc-151	10	14	potentially	potentially	ADV
ijtc-151	10	15	below	below	ADP
ijtc-151	10	16	9	9	NUM
ijtc-151	10	17	percent	percent	NOUN
ijtc-151	10	18	.	.	PUNCT
ijtc-151	11	1	the	the	DET
ijtc-151	11	2	government	government	NOUN
ijtc-151	11	3	has	have	AUX
ijtc-151	11	4	made	make	VERB
ijtc-151	11	5	the	the	DET
ijtc-151	11	6	first	first	ADJ
ijtc-151	11	7	policy	policy	NOUN
ijtc-151	11	8	of	of	ADP
ijtc-151	11	9	relaxing	relax	VERB
ijtc-151	11	10	the	the	DET
ijtc-151	11	11	taxation	taxation	NOUN
ijtc-151	11	12	by	by	ADP
ijtc-151	11	13	reducing	reduce	VERB
ijtc-151	11	14	the	the	DET
ijtc-151	11	15	burden	burden	NOUN
ijtc-151	11	16	of	of	ADP
ijtc-151	11	17	business	business	NOUN
ijtc-151	11	18	activities	activity	NOUN
ijtc-151	11	19	and	and	CCONJ
ijtc-151	11	20	helping	help	VERB
ijtc-151	11	21	to	to	PART
ijtc-151	11	22	improve	improve	VERB
ijtc-151	11	23	the	the	DET
ijtc-151	11	24	condition	condition	NOUN
ijtc-151	11	25	of	of	ADP
ijtc-151	11	26	the	the	DET
ijtc-151	11	27	company	company	NOUN
ijtc-151	11	28	's	's	PART
ijtc-151	11	29	cash	cash	NOUN
ijtc-151	11	30	flow	flow	NOUN
ijtc-151	11	31	,	,	PUNCT
ijtc-151	11	32	especially	especially	ADV
ijtc-151	11	33	during	during	ADP
ijtc-151	11	34	and	and	CCONJ
ijtc-151	11	35	after	after	ADP
ijtc-151	11	36	the	the	DET
ijtc-151	11	37	covid-19	covid-19	PROPN
ijtc-151	11	38	epidemic	epidemic	NOUN
ijtc-151	11	39	.	.	PUNCT
ijtc-151	12	1	the	the	DET
ijtc-151	12	2	company	company	NOUN
ijtc-151	12	3	can	can	AUX
ijtc-151	12	4	use	use	VERB
ijtc-151	12	5	a	a	DET
ijtc-151	12	6	reduction	reduction	NOUN
ijtc-151	12	7	in	in	ADP
ijtc-151	12	8	corporate	corporate	ADJ
ijtc-151	12	9	income	income	NOUN
ijtc-151	12	10	tax	tax	NOUN
ijtc-151	12	11	rates	rate	NOUN
ijtc-151	12	12	,	,	PUNCT
ijtc-151	12	13	exemption	exemption	NOUN
ijtc-151	12	14	from	from	ADP
ijtc-151	12	15	import	import	NOUN
ijtc-151	12	16	pph	pph	PROPN
ijtc-151	12	17	and	and	CCONJ
ijtc-151	12	18	certain	certain	ADJ
ijtc-151	12	19	sector	sector	NOUN
ijtc-151	12	20	import	import	NOUN
ijtc-151	12	21	duties	duty	NOUN
ijtc-151	12	22	,	,	PUNCT
ijtc-151	12	23	as	as	ADV
ijtc-151	12	24	well	well	ADV
ijtc-151	12	25	as	as	ADP
ijtc-151	12	26	various	various	ADJ
ijtc-151	12	27	other	other	ADJ
ijtc-151	12	28	tax	tax	NOUN
ijtc-151	12	29	facilities	facility	NOUN
ijtc-151	12	30	to	to	PART
ijtc-151	12	31	cover	cover	VERB
ijtc-151	12	32	increases	increase	NOUN
ijtc-151	12	33	in	in	ADP
ijtc-151	12	34	input	input	NOUN
ijtc-151	12	35	material	material	NOUN
ijtc-151	12	36	prices	price	NOUN
ijtc-151	12	37	and	and	CCONJ
ijtc-151	12	38	decreased	decrease	VERB
ijtc-151	12	39	sales	sale	NOUN
ijtc-151	12	40	so	so	SCONJ
ijtc-151	12	41	that	that	SCONJ
ijtc-151	12	42	it	it	PRON
ijtc-151	12	43	continues	continue	VERB
ijtc-151	12	44	to	to	PART
ijtc-151	12	45	operate	operate	VERB
ijtc-151	12	46	normally	normally	ADV
ijtc-151	12	47	.	.	PUNCT
ijtc-151	13	1	both	both	DET
ijtc-151	13	2	governments	government	NOUN
ijtc-151	13	3	have	have	AUX
ijtc-151	13	4	made	make	VERB
ijtc-151	13	5	efforts	effort	NOUN
ijtc-151	13	6	to	to	PART
ijtc-151	13	7	expand	expand	VERB
ijtc-151	13	8	the	the	DET
ijtc-151	13	9	taxation	taxation	NOUN
ijtc-151	13	10	base	base	NOUN
ijtc-151	13	11	and	and	CCONJ
ijtc-151	13	12	improve	improve	VERB
ijtc-151	13	13	tax	tax	NOUN
ijtc-151	13	14	administration	administration	NOUN
ijtc-151	13	15	.	.	PUNCT
ijtc-151	14	1	third	third	ADJ
ijtc-151	14	2	the	the	DET
ijtc-151	14	3	addition	addition	NOUN
ijtc-151	14	4	of	of	ADP
ijtc-151	14	5	new	new	ADJ
ijtc-151	14	6	tax	tax	NOUN
ijtc-151	14	7	objects	object	NOUN
ijtc-151	14	8	,	,	PUNCT
ijtc-151	14	9	one	one	NUM
ijtc-151	14	10	of	of	ADP
ijtc-151	14	11	which	which	PRON
ijtc-151	14	12	the	the	DET
ijtc-151	14	13	government	government	NOUN
ijtc-151	14	14	levies	levy	VERB
ijtc-151	14	15	taxes	taxis	NOUN
ijtc-151	14	16	on	on	ADP
ijtc-151	14	17	trade	trade	NOUN
ijtc-151	14	18	through	through	ADP
ijtc-151	14	19	electronic	electronic	ADJ
ijtc-151	14	20	systems	system	NOUN
ijtc-151	14	21	(	(	PUNCT
ijtc-151	14	22	pmse	pmse	NOUN
ijtc-151	14	23	)	)	PUNCT
ijtc-151	14	24	and	and	CCONJ
ijtc-151	14	25	other	other	ADJ
ijtc-151	14	26	object	object	NOUN
ijtc-151	14	27	sources	source	NOUN
ijtc-151	14	28	of	of	ADP
ijtc-151	14	29	excise	excise	NOUN
ijtc-151	14	30	products	product	NOUN
ijtc-151	14	31	such	such	ADJ
ijtc-151	14	32	as	as	ADP
ijtc-151	14	33	plastics	plastic	NOUN
ijtc-151	14	34	,	,	PUNCT
ijtc-151	14	35	sweetened	sweeten	VERB
ijtc-151	14	36	drinks	drink	NOUN
ijtc-151	14	37	,	,	PUNCT
ijtc-151	14	38	and	and	CCONJ
ijtc-151	14	39	fuel	fuel	NOUN
ijtc-151	14	40	oil	oil	NOUN
ijtc-151	14	41	(	(	PUNCT
ijtc-151	14	42	bbm	bbm	PROPN
ijtc-151	14	43	)	)	PUNCT
ijtc-151	14	44	.	.	PUNCT
ijtc-151	15	1	fourth	fourth	ADJ
ijtc-151	15	2	,	,	PUNCT
ijtc-151	15	3	from	from	ADP
ijtc-151	15	4	the	the	DET
ijtc-151	15	5	aspect	aspect	NOUN
ijtc-151	15	6	of	of	ADP
ijtc-151	15	7	tax	tax	NOUN
ijtc-151	15	8	subject	subject	NOUN
ijtc-151	15	9	by	by	ADP
ijtc-151	15	10	extending	extend	VERB
ijtc-151	15	11	the	the	DET
ijtc-151	15	12	taxpayers	taxpayer	NOUN
ijtc-151	15	13	(	(	PUNCT
ijtc-151	15	14	wp	wp	PROPN
ijtc-151	15	15	)	)	PUNCT
ijtc-151	15	16	,	,	PUNCT
ijtc-151	15	17	which	which	PRON
ijtc-151	15	18	are	be	AUX
ijtc-151	15	19	sector	sector	NOUN
ijtc-151	15	20	-	-	PUNCT
ijtc-151	15	21	based	base	VERB
ijtc-151	15	22	and	and	CCONJ
ijtc-151	15	23	regional	regional	ADJ
ijtc-151	15	24	,	,	PUNCT
ijtc-151	15	25	increase	increase	VERB
ijtc-151	15	26	wp	wp	PROPN
ijtc-151	15	27	voluntary	voluntary	ADJ
ijtc-151	15	28	compliance	compliance	NOUN
ijtc-151	15	29	through	through	ADP
ijtc-151	15	30	effective	effective	ADJ
ijtc-151	15	31	education	education	NOUN
ijtc-151	15	32	and	and	CCONJ
ijtc-151	15	33	service	service	NOUN
ijtc-151	15	34	improvement	improvement	NOUN
ijtc-151	15	35	,	,	PUNCT
ijtc-151	15	36	including	include	VERB
ijtc-151	15	37	the	the	DET
ijtc-151	15	38	high	high	ADJ
ijtc-151	15	39	net	net	ADJ
ijtc-151	15	40	worth	worth	ADJ
ijtc-151	15	41	individual	individual	ADJ
ijtc-151	15	42	(	(	PUNCT
ijtc-151	15	43	hnwi	hnwi	NOUN
ijtc-151	15	44	)	)	PUNCT
ijtc-151	15	45	group	group	NOUN
ijtc-151	15	46	.	.	PUNCT
ijtc-151	16	1	the	the	DET
ijtc-151	16	2	fifth	fifth	ADJ
ijtc-151	16	3	government	government	NOUN
ijtc-151	16	4	seeks	seek	VERB
ijtc-151	16	5	to	to	PART
ijtc-151	16	6	improve	improve	VERB
ijtc-151	16	7	tax	tax	NOUN
ijtc-151	16	8	governance	governance	NOUN
ijtc-151	16	9	and	and	CCONJ
ijtc-151	16	10	administration	administration	NOUN
ijtc-151	16	11	starting	start	VERB
ijtc-151	16	12	from	from	ADP
ijtc-151	16	13	business	business	NOUN
ijtc-151	16	14	processes	process	NOUN
ijtc-151	16	15	,	,	PUNCT
ijtc-151	16	16	information	information	NOUN
ijtc-151	16	17	technology	technology	NOUN
ijtc-151	16	18	,	,	PUNCT
ijtc-151	16	19	databases	database	NOUN
ijtc-151	16	20	(	(	PUNCT
ijtc-151	16	21	core	core	NOUN
ijtc-151	16	22	tax	tax	NOUN
ijtc-151	16	23	)	)	PUNCT
ijtc-151	16	24	,	,	PUNCT
ijtc-151	16	25	organizations	organization	NOUN
ijtc-151	16	26	,	,	PUNCT
ijtc-151	16	27	and	and	CCONJ
ijtc-151	16	28	hr	hr	NOUN
ijtc-151	16	29	.	.	PROPN
ijtc-151	16	30	from	from	ADP
ijtc-151	16	31	government	government	NOUN
ijtc-151	16	32	policies	policy	NOUN
ijtc-151	16	33	in	in	ADP
ijtc-151	16	34	the	the	DET
ijtc-151	16	35	effort	effort	NOUN
ijtc-151	16	36	to	to	PART
ijtc-151	16	37	accelerate	accelerate	VERB
ijtc-151	16	38	economic	economic	ADJ
ijtc-151	16	39	recovery	recovery	NOUN
ijtc-151	16	40	,	,	PUNCT
ijtc-151	16	41	there	there	PRON
ijtc-151	16	42	are	be	VERB
ijtc-151	16	43	still	still	ADV
ijtc-151	16	44	various	various	ADJ
ijtc-151	16	45	obstacles	obstacle	NOUN
ijtc-151	16	46	,	,	PUNCT
ijtc-151	16	47	especially	especially	ADV
ijtc-151	16	48	in	in	ADP
ijtc-151	16	49	terms	term	NOUN
ijtc-151	16	50	of	of	ADP
ijtc-151	16	51	regulations	regulation	NOUN
ijtc-151	16	52	or	or	CCONJ
ijtc-151	16	53	policies	policy	NOUN
ijtc-151	16	54	prepared	prepare	VERB
ijtc-151	16	55	as	as	ADV
ijtc-151	16	56	well	well	ADV
ijtc-151	16	57	as	as	ADP
ijtc-151	16	58	technology	technology	NOUN
ijtc-151	16	59	as	as	ADP
ijtc-151	16	60	a	a	DET
ijtc-151	16	61	means	means	NOUN
ijtc-151	16	62	of	of	ADP
ijtc-151	16	63	infrastructure	infrastructure	NOUN
ijtc-151	16	64	in	in	ADP
ijtc-151	16	65	supporting	support	VERB
ijtc-151	16	66	these	these	DET
ijtc-151	16	67	regulations	regulation	NOUN
ijtc-151	16	68	.	.	PUNCT
ijtc-151	17	1	the	the	DET
ijtc-151	17	2	regulation	regulation	NOUN
ijtc-151	17	3	or	or	CCONJ
ijtc-151	17	4	policy	policy	NOUN
ijtc-151	17	5	must	must	AUX
ijtc-151	17	6	touch	touch	VERB
ijtc-151	17	7	on	on	ADP
ijtc-151	17	8	all	all	DET
ijtc-151	17	9	aspects	aspect	NOUN
ijtc-151	17	10	,	,	PUNCT
ijtc-151	17	11	namely	namely	ADV
ijtc-151	17	12	aspects	aspect	NOUN
ijtc-151	17	13	of	of	ADP
ijtc-151	17	14	tax	tax	NOUN
ijtc-151	17	15	law	law	NOUN
ijtc-151	17	16	,	,	PUNCT
ijtc-151	17	17	aspects	aspect	NOUN
ijtc-151	17	18	of	of	ADP
ijtc-151	17	19	tax	tax	NOUN
ijtc-151	17	20	justice	justice	NOUN
ijtc-151	17	21	,	,	PUNCT
ijtc-151	17	22	and	and	CCONJ
ijtc-151	17	23	aspects	aspect	NOUN
ijtc-151	17	24	of	of	ADP
ijtc-151	17	25	the	the	DET
ijtc-151	17	26	double	double	ADJ
ijtc-151	17	27	tax	tax	NOUN
ijtc-151	17	28	avoidance	avoidance	NOUN
ijtc-151	17	29	agreement	agreement	NOUN
ijtc-151	17	30	(	(	PUNCT
ijtc-151	17	31	p3b	p3b	PROPN
ijtc-151	17	32	)	)	PUNCT
ijtc-151	17	33	for	for	ADP
ijtc-151	17	34	cross	cross	ADJ
ijtc-151	17	35	-	-	ADJ
ijtc-151	17	36	border	border	ADJ
ijtc-151	17	37	transactions	transaction	NOUN
ijtc-151	17	38	.	.	PUNCT
ijtc-151	18	1	keywords	keyword	NOUN
ijtc-151	18	2	:	:	PUNCT
ijtc-151	18	3	tax	tax	NOUN
ijtc-151	18	4	policy	policy	NOUN
ijtc-151	18	5	,	,	PUNCT
ijtc-151	18	6	tax	tax	NOUN
ijtc-151	18	7	revenue	revenue	NOUN
ijtc-151	18	8	,	,	PUNCT
ijtc-151	18	9	19th	19th	ADJ
ijtc-151	18	10	covid	covid	PROPN
ijtc-151	18	11	recovery	recovery	NOUN
ijtc-151	18	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-151	18	13	the	the	DET
ijtc-151	18	14	direction	direction	NOUN
ijtc-151	18	15	of	of	ADP
ijtc-151	18	16	tax	tax	NOUN
ijtc-151	18	17	policy	policy	NOUN
ijtc-151	18	18	in	in	ADP
ijtc-151	18	19	2021	2021	NUM
ijtc-151	18	20	in	in	ADP
ijtc-151	18	21	the	the	DET
ijtc-151	18	22	context	context	NOUN
ijtc-151	18	23	increase	increase	NOUN
ijtc-151	18	24	tax	tax	NOUN
ijtc-151	18	25	revenue	revenue	NOUN
ijtc-151	18	26	in	in	ADP
ijtc-151	18	27	the	the	DET
ijtc-151	18	28	19th	19th	ADJ
ijtc-151	18	29	covid	covid	PROPN
ijtc-151	18	30	recovery	recovery	PROPN
ijtc-151	18	31	subagiyo	subagiyo	PROPN
ijtc-151	18	32	,	,	PUNCT
ijtc-151	18	33	prihadini	prihadini	PROPN
ijtc-151	18	34	,	,	PUNCT
ijtc-151	18	35	hidayati	hidayati	PROPN
ijtc-151	18	36	,	,	PUNCT
ijtc-151	18	37	hardjo	hardjo	PROPN
ijtc-151	18	38	,	,	PUNCT
ijtc-151	18	39	&	&	CCONJ
ijtc-151	18	40	arimbhi	arimbhi	PROPN
ijtc-151	18	41	265	265	NUM
ijtc-151	18	42	|	|	ADV
ijtc-151	18	43	ilomata	ilomata	PROPN
ijtc-151	18	44	international	international	ADJ
ijtc-151	18	45	journal	journal	NOUN
ijtc-151	18	46	of	of	ADP
ijtc-151	18	47	tax	tax	PROPN
ijtc-151	18	48	&	&	CCONJ
ijtc-151	18	49	accounting	accounting	PROPN
ijtc-151	18	50	vol	vol	NOUN
ijtc-151	18	51	.	.	PROPN
ijtc-151	18	52	1	1	NUM
ijtc-151	18	53	no	no	NOUN
ijtc-151	18	54	.	.	NOUN
ijtc-151	18	55	4	4	NUM
ijtc-151	18	56	october	october	PROPN
ijtc-151	18	57	2020	2020	NUM
ijtc-151	18	58	introduction	introduction	NOUN
ijtc-151	18	59	the	the	DET
ijtc-151	18	60	covid-19	covid-19	PROPN
ijtc-151	18	61	pandemic	pandemic	NOUN
ijtc-151	18	62	has	have	AUX
ijtc-151	18	63	changed	change	VERB
ijtc-151	18	64	economic	economic	ADJ
ijtc-151	18	65	and	and	CCONJ
ijtc-151	18	66	social	social	ADJ
ijtc-151	18	67	developments	development	NOUN
ijtc-151	18	68	and	and	CCONJ
ijtc-151	18	69	arrangements	arrangement	NOUN
ijtc-151	18	70	throughout	throughout	ADP
ijtc-151	18	71	the	the	DET
ijtc-151	18	72	world	world	NOUN
ijtc-151	18	73	.	.	PUNCT
ijtc-151	19	1	this	this	DET
ijtc-151	19	2	pandemic	pandemic	ADJ
ijtc-151	19	3	requires	require	VERB
ijtc-151	19	4	the	the	DET
ijtc-151	19	5	government	government	NOUN
ijtc-151	19	6	together	together	ADV
ijtc-151	19	7	with	with	ADP
ijtc-151	19	8	elements	element	NOUN
ijtc-151	19	9	of	of	ADP
ijtc-151	19	10	the	the	DET
ijtc-151	19	11	community	community	NOUN
ijtc-151	19	12	to	to	PART
ijtc-151	19	13	make	make	VERB
ijtc-151	19	14	efforts	effort	NOUN
ijtc-151	19	15	to	to	PART
ijtc-151	19	16	prevent	prevent	VERB
ijtc-151	19	17	the	the	DET
ijtc-151	19	18	spread	spread	NOUN
ijtc-151	19	19	of	of	ADP
ijtc-151	19	20	the	the	DET
ijtc-151	19	21	virus	virus	NOUN
ijtc-151	19	22	and	and	CCONJ
ijtc-151	19	23	economic	economic	ADJ
ijtc-151	19	24	recovery	recovery	NOUN
ijtc-151	19	25	.	.	PUNCT
ijtc-151	20	1	in	in	ADP
ijtc-151	20	2	order	order	NOUN
ijtc-151	20	3	to	to	PART
ijtc-151	20	4	maintain	maintain	VERB
ijtc-151	20	5	sustainable	sustainable	ADJ
ijtc-151	20	6	development	development	NOUN
ijtc-151	20	7	in	in	ADP
ijtc-151	20	8	the	the	DET
ijtc-151	20	9	midst	midst	NOUN
ijtc-151	20	10	of	of	ADP
ijtc-151	20	11	dynamic	dynamic	ADJ
ijtc-151	20	12	fundamental	fundamental	ADJ
ijtc-151	20	13	challenges	challenge	NOUN
ijtc-151	20	14	,	,	PUNCT
ijtc-151	20	15	the	the	DET
ijtc-151	20	16	national	national	ADJ
ijtc-151	20	17	budget	budget	NOUN
ijtc-151	20	18	as	as	ADP
ijtc-151	20	19	an	an	DET
ijtc-151	20	20	instrument	instrument	NOUN
ijtc-151	20	21	of	of	ADP
ijtc-151	20	22	fiscal	fiscal	ADJ
ijtc-151	20	23	policy	policy	NOUN
ijtc-151	20	24	is	be	AUX
ijtc-151	20	25	designed	design	VERB
ijtc-151	20	26	to	to	PART
ijtc-151	20	27	be	be	AUX
ijtc-151	20	28	more	more	ADV
ijtc-151	20	29	productive	productive	ADJ
ijtc-151	20	30	,	,	PUNCT
ijtc-151	20	31	effective	effective	ADJ
ijtc-151	20	32	,	,	PUNCT
ijtc-151	20	33	and	and	CCONJ
ijtc-151	20	34	efficient	efficient	ADJ
ijtc-151	20	35	in	in	ADP
ijtc-151	20	36	order	order	NOUN
ijtc-151	20	37	to	to	PART
ijtc-151	20	38	accelerate	accelerate	VERB
ijtc-151	20	39	economic	economic	ADJ
ijtc-151	20	40	growth	growth	NOUN
ijtc-151	20	41	for	for	ADP
ijtc-151	20	42	welfare	welfare	NOUN
ijtc-151	20	43	and	and	CCONJ
ijtc-151	20	44	improve	improve	VERB
ijtc-151	20	45	the	the	DET
ijtc-151	20	46	government	government	NOUN
ijtc-151	20	47	's	's	PART
ijtc-151	20	48	balance	balance	NOUN
ijtc-151	20	49	sheet	sheet	NOUN
ijtc-151	20	50	.	.	PUNCT
ijtc-151	21	1	global	global	ADJ
ijtc-151	21	2	economic	economic	ADJ
ijtc-151	21	3	activity	activity	NOUN
ijtc-151	21	4	has	have	AUX
ijtc-151	21	5	been	be	AUX
ijtc-151	21	6	disrupted	disrupt	VERB
ijtc-151	21	7	due	due	ADP
ijtc-151	21	8	to	to	ADP
ijtc-151	21	9	lockdown	lockdown	NOUN
ijtc-151	21	10	policies	policy	NOUN
ijtc-151	21	11	in	in	ADP
ijtc-151	21	12	a	a	DET
ijtc-151	21	13	number	number	NOUN
ijtc-151	21	14	of	of	ADP
ijtc-151	21	15	indonesia	indonesia	PROPN
ijtc-151	21	16	's	's	PART
ijtc-151	21	17	major	major	ADJ
ijtc-151	21	18	trading	trading	NOUN
ijtc-151	21	19	partners	partner	NOUN
ijtc-151	21	20	,	,	PUNCT
ijtc-151	21	21	which	which	PRON
ijtc-151	21	22	has	have	AUX
ijtc-151	21	23	reduced	reduce	VERB
ijtc-151	21	24	supply	supply	NOUN
ijtc-151	21	25	of	of	ADP
ijtc-151	21	26	important	important	ADJ
ijtc-151	21	27	components	component	NOUN
ijtc-151	21	28	for	for	ADP
ijtc-151	21	29	industries	industry	NOUN
ijtc-151	21	30	from	from	ADP
ijtc-151	21	31	abroad	abroad	ADV
ijtc-151	21	32	.	.	PUNCT
ijtc-151	22	1	the	the	DET
ijtc-151	22	2	increasing	increase	VERB
ijtc-151	22	3	value	value	NOUN
ijtc-151	22	4	of	of	ADP
ijtc-151	22	5	the	the	DET
ijtc-151	22	6	us	us	PROPN
ijtc-151	22	7	dollar	dollar	NOUN
ijtc-151	22	8	makes	make	VERB
ijtc-151	22	9	the	the	DET
ijtc-151	22	10	price	price	NOUN
ijtc-151	22	11	of	of	ADP
ijtc-151	22	12	materials	material	NOUN
ijtc-151	22	13	more	more	ADV
ijtc-151	22	14	expensive	expensive	ADJ
ijtc-151	22	15	.	.	PUNCT
ijtc-151	23	1	on	on	ADP
ijtc-151	23	2	the	the	DET
ijtc-151	23	3	consumption	consumption	NOUN
ijtc-151	23	4	side	side	NOUN
ijtc-151	23	5	,	,	PUNCT
ijtc-151	23	6	many	many	ADJ
ijtc-151	23	7	companies	company	NOUN
ijtc-151	23	8	increase	increase	VERB
ijtc-151	23	9	cash	cash	NOUN
ijtc-151	23	10	flow	flow	NOUN
ijtc-151	23	11	difficulties	difficulty	NOUN
ijtc-151	23	12	and	and	CCONJ
ijtc-151	23	13	therefore	therefore	ADV
ijtc-151	23	14	lose	lose	VERB
ijtc-151	23	15	the	the	DET
ijtc-151	23	16	ability	ability	NOUN
ijtc-151	23	17	to	to	PART
ijtc-151	23	18	receive	receive	VERB
ijtc-151	23	19	taxes	taxis	NOUN
ijtc-151	23	20	that	that	PRON
ijtc-151	23	21	receive	receive	VERB
ijtc-151	23	22	tax	tax	NOUN
ijtc-151	23	23	revenues	revenue	NOUN
ijtc-151	23	24	such	such	ADJ
ijtc-151	23	25	as	as	ADP
ijtc-151	23	26	pph	pph	PROPN
ijtc-151	23	27	.	.	PROPN
ijtc-151	24	1	reduced	reduce	VERB
ijtc-151	24	2	international	international	ADJ
ijtc-151	24	3	trade	trade	NOUN
ijtc-151	24	4	activities	activity	NOUN
ijtc-151	24	5	also	also	ADV
ijtc-151	24	6	significantly	significantly	ADV
ijtc-151	24	7	reduce	reduce	VERB
ijtc-151	24	8	important	important	ADJ
ijtc-151	24	9	revenue	revenue	NOUN
ijtc-151	24	10	taxes	taxis	NOUN
ijtc-151	24	11	and	and	CCONJ
ijtc-151	24	12	import	import	NOUN
ijtc-151	24	13	duties	duty	NOUN
ijtc-151	24	14	.	.	PUNCT
ijtc-151	25	1	tax	tax	NOUN
ijtc-151	25	2	revenues	revenue	NOUN
ijtc-151	25	3	also	also	ADV
ijtc-151	25	4	reduce	reduce	VERB
ijtc-151	25	5	world	world	NOUN
ijtc-151	25	6	oil	oil	NOUN
ijtc-151	25	7	prices	price	NOUN
ijtc-151	25	8	,	,	PUNCT
ijtc-151	25	9	minerals	mineral	NOUN
ijtc-151	25	10	,	,	PUNCT
ijtc-151	25	11	and	and	CCONJ
ijtc-151	25	12	cpo	cpo	NOUN
ijtc-151	25	13	which	which	PRON
ijtc-151	25	14	are	be	AUX
ijtc-151	25	15	important	important	ADJ
ijtc-151	25	16	components	component	NOUN
ijtc-151	25	17	in	in	ADP
ijtc-151	25	18	the	the	DET
ijtc-151	25	19	calculation	calculation	NOUN
ijtc-151	25	20	of	of	ADP
ijtc-151	25	21	oil	oil	NOUN
ijtc-151	25	22	and	and	CCONJ
ijtc-151	25	23	gas	gas	NOUN
ijtc-151	25	24	pph	pph	PROPN
ijtc-151	25	25	and	and	CCONJ
ijtc-151	25	26	export	export	NOUN
ijtc-151	25	27	duties	duty	NOUN
ijtc-151	25	28	.	.	PUNCT
ijtc-151	26	1	method	method	VERB
ijtc-151	26	2	the	the	DET
ijtc-151	26	3	purpose	purpose	NOUN
ijtc-151	26	4	of	of	ADP
ijtc-151	26	5	this	this	DET
ijtc-151	26	6	research	research	NOUN
ijtc-151	26	7	is	be	AUX
ijtc-151	26	8	to	to	PART
ijtc-151	26	9	find	find	VERB
ijtc-151	26	10	out	out	ADP
ijtc-151	26	11	the	the	DET
ijtc-151	26	12	direction	direction	NOUN
ijtc-151	26	13	of	of	ADP
ijtc-151	26	14	tax	tax	NOUN
ijtc-151	26	15	policy	policy	NOUN
ijtc-151	26	16	in	in	ADP
ijtc-151	26	17	2021	2021	NUM
ijtc-151	26	18	in	in	ADP
ijtc-151	26	19	order	order	NOUN
ijtc-151	26	20	to	to	PART
ijtc-151	26	21	increase	increase	VERB
ijtc-151	26	22	tax	tax	NOUN
ijtc-151	26	23	revenue	revenue	NOUN
ijtc-151	26	24	during	during	ADP
ijtc-151	26	25	the	the	DET
ijtc-151	26	26	covid-19	covid-19	PROPN
ijtc-151	26	27	pandemic	pandemic	NOUN
ijtc-151	26	28	in	in	ADP
ijtc-151	26	29	indonesia	indonesia	PROPN
ijtc-151	26	30	.	.	PUNCT
ijtc-151	27	1	in	in	ADP
ijtc-151	27	2	this	this	DET
ijtc-151	27	3	writing	writing	NOUN
ijtc-151	27	4	the	the	DET
ijtc-151	27	5	researcher	researcher	NOUN
ijtc-151	27	6	used	use	VERB
ijtc-151	27	7	a	a	DET
ijtc-151	27	8	study	study	NOUN
ijtc-151	27	9	literature	literature	NOUN
ijtc-151	27	10	that	that	PRON
ijtc-151	27	11	is	be	AUX
ijtc-151	27	12	in	in	ADP
ijtc-151	27	13	the	the	DET
ijtc-151	27	14	process	process	NOUN
ijtc-151	27	15	of	of	ADP
ijtc-151	27	16	taking	take	VERB
ijtc-151	27	17	the	the	DET
ijtc-151	27	18	data	data	NOUN
ijtc-151	27	19	researchers	researcher	NOUN
ijtc-151	27	20	do	do	AUX
ijtc-151	27	21	not	not	PART
ijtc-151	27	22	need	need	VERB
ijtc-151	27	23	to	to	PART
ijtc-151	27	24	go	go	VERB
ijtc-151	27	25	directly	directly	ADV
ijtc-151	27	26	into	into	ADP
ijtc-151	27	27	the	the	DET
ijtc-151	27	28	field	field	NOUN
ijtc-151	27	29	but	but	CCONJ
ijtc-151	27	30	take	take	VERB
ijtc-151	27	31	various	various	ADJ
ijtc-151	27	32	reference	reference	NOUN
ijtc-151	27	33	sources	source	NOUN
ijtc-151	27	34	that	that	PRON
ijtc-151	27	35	support	support	VERB
ijtc-151	27	36	this	this	DET
ijtc-151	27	37	research	research	NOUN
ijtc-151	27	38	.	.	PUNCT
ijtc-151	28	1	this	this	DET
ijtc-151	28	2	type	type	NOUN
ijtc-151	28	3	of	of	ADP
ijtc-151	28	4	research	research	NOUN
ijtc-151	28	5	is	be	AUX
ijtc-151	28	6	qualitative	qualitative	ADJ
ijtc-151	28	7	research	research	NOUN
ijtc-151	28	8	.	.	PUNCT
ijtc-151	29	1	data	datum	NOUN
ijtc-151	29	2	collection	collection	NOUN
ijtc-151	29	3	techniques	technique	NOUN
ijtc-151	29	4	are	be	AUX
ijtc-151	29	5	listening	listen	VERB
ijtc-151	29	6	and	and	CCONJ
ijtc-151	29	7	recording	record	VERB
ijtc-151	29	8	important	important	ADJ
ijtc-151	29	9	information	information	NOUN
ijtc-151	29	10	in	in	ADP
ijtc-151	29	11	conducting	conduct	VERB
ijtc-151	29	12	data	datum	NOUN
ijtc-151	29	13	analysis	analysis	NOUN
ijtc-151	29	14	by	by	ADP
ijtc-151	29	15	means	mean	NOUN
ijtc-151	29	16	of	of	ADP
ijtc-151	29	17	data	datum	NOUN
ijtc-151	29	18	reduction	reduction	NOUN
ijtc-151	29	19	,	,	PUNCT
ijtc-151	29	20	data	datum	NOUN
ijtc-151	29	21	display	display	NOUN
ijtc-151	29	22	and	and	CCONJ
ijtc-151	29	23	conclusions	conclusion	NOUN
ijtc-151	29	24	so	so	SCONJ
ijtc-151	29	25	as	as	SCONJ
ijtc-151	29	26	to	to	PART
ijtc-151	29	27	get	get	VERB
ijtc-151	29	28	a	a	DET
ijtc-151	29	29	picture	picture	NOUN
ijtc-151	29	30	of	of	ADP
ijtc-151	29	31	conclusions	conclusion	NOUN
ijtc-151	29	32	about	about	ADP
ijtc-151	29	33	the	the	DET
ijtc-151	29	34	study	study	NOUN
ijtc-151	29	35	of	of	ADP
ijtc-151	29	36	literature	literature	NOUN
ijtc-151	29	37	to	to	PART
ijtc-151	29	38	be	be	AUX
ijtc-151	29	39	developed	develop	VERB
ijtc-151	29	40	in	in	ADP
ijtc-151	29	41	this	this	DET
ijtc-151	29	42	study	study	NOUN
ijtc-151	29	43	and	and	CCONJ
ijtc-151	29	44	to	to	PART
ijtc-151	29	45	validate	validate	VERB
ijtc-151	29	46	the	the	DET
ijtc-151	29	47	data	datum	NOUN
ijtc-151	29	48	using	use	VERB
ijtc-151	29	49	triangulation	triangulation	NOUN
ijtc-151	29	50	of	of	ADP
ijtc-151	29	51	data	datum	NOUN
ijtc-151	29	52	sources	source	NOUN
ijtc-151	29	53	.	.	PUNCT
ijtc-151	30	1	results	result	NOUN
ijtc-151	30	2	and	and	CCONJ
ijtc-151	30	3	discussion	discussion	NOUN
ijtc-151	30	4	the	the	DET
ijtc-151	30	5	government	government	NOUN
ijtc-151	30	6	has	have	AUX
ijtc-151	30	7	made	make	VERB
ijtc-151	30	8	the	the	DET
ijtc-151	30	9	first	first	ADJ
ijtc-151	30	10	policy	policy	NOUN
ijtc-151	30	11	of	of	ADP
ijtc-151	30	12	relaxing	relax	VERB
ijtc-151	30	13	the	the	DET
ijtc-151	30	14	taxation	taxation	NOUN
ijtc-151	30	15	by	by	ADP
ijtc-151	30	16	reducing	reduce	VERB
ijtc-151	30	17	the	the	DET
ijtc-151	30	18	burden	burden	NOUN
ijtc-151	30	19	of	of	ADP
ijtc-151	30	20	business	business	NOUN
ijtc-151	30	21	activities	activity	NOUN
ijtc-151	30	22	and	and	CCONJ
ijtc-151	30	23	helping	help	VERB
ijtc-151	30	24	to	to	PART
ijtc-151	30	25	improve	improve	VERB
ijtc-151	30	26	the	the	DET
ijtc-151	30	27	condition	condition	NOUN
ijtc-151	30	28	of	of	ADP
ijtc-151	30	29	the	the	DET
ijtc-151	30	30	company	company	NOUN
ijtc-151	30	31	's	's	PART
ijtc-151	30	32	cash	cash	NOUN
ijtc-151	30	33	flow	flow	NOUN
ijtc-151	30	34	,	,	PUNCT
ijtc-151	30	35	especially	especially	ADV
ijtc-151	30	36	during	during	ADP
ijtc-151	30	37	and	and	CCONJ
ijtc-151	30	38	after	after	ADP
ijtc-151	30	39	the	the	DET
ijtc-151	30	40	covid-19	covid-19	PROPN
ijtc-151	30	41	epidemic	epidemic	NOUN
ijtc-151	30	42	.	.	PUNCT
ijtc-151	31	1	both	both	DET
ijtc-151	31	2	governments	government	NOUN
ijtc-151	31	3	have	have	AUX
ijtc-151	31	4	made	make	VERB
ijtc-151	31	5	efforts	effort	NOUN
ijtc-151	31	6	to	to	PART
ijtc-151	31	7	expand	expand	VERB
ijtc-151	31	8	the	the	DET
ijtc-151	31	9	taxation	taxation	NOUN
ijtc-151	31	10	base	base	NOUN
ijtc-151	31	11	and	and	CCONJ
ijtc-151	31	12	improve	improve	VERB
ijtc-151	31	13	tax	tax	NOUN
ijtc-151	31	14	administration	administration	NOUN
ijtc-151	31	15	.	.	PUNCT
ijtc-151	32	1	third	third	ADJ
ijtc-151	32	2	the	the	DET
ijtc-151	32	3	addition	addition	NOUN
ijtc-151	32	4	of	of	ADP
ijtc-151	32	5	new	new	ADJ
ijtc-151	32	6	tax	tax	NOUN
ijtc-151	32	7	objects	object	NOUN
ijtc-151	32	8	,	,	PUNCT
ijtc-151	32	9	one	one	NUM
ijtc-151	32	10	of	of	ADP
ijtc-151	32	11	which	which	PRON
ijtc-151	32	12	the	the	DET
ijtc-151	32	13	government	government	NOUN
ijtc-151	32	14	levies	levy	VERB
ijtc-151	32	15	taxes	taxis	NOUN
ijtc-151	32	16	on	on	ADP
ijtc-151	32	17	trade	trade	NOUN
ijtc-151	32	18	through	through	ADP
ijtc-151	32	19	electronic	electronic	ADJ
ijtc-151	32	20	systems	system	NOUN
ijtc-151	32	21	(	(	PUNCT
ijtc-151	32	22	pmse	pmse	NOUN
ijtc-151	32	23	)	)	PUNCT
ijtc-151	32	24	and	and	CCONJ
ijtc-151	32	25	other	other	ADJ
ijtc-151	32	26	object	object	NOUN
ijtc-151	32	27	sources	source	NOUN
ijtc-151	32	28	of	of	ADP
ijtc-151	32	29	excise	excise	NOUN
ijtc-151	32	30	products	product	NOUN
ijtc-151	32	31	such	such	ADJ
ijtc-151	32	32	as	as	ADP
ijtc-151	32	33	plastics	plastic	NOUN
ijtc-151	32	34	,	,	PUNCT
ijtc-151	32	35	sweetened	sweeten	VERB
ijtc-151	32	36	drinks	drink	NOUN
ijtc-151	32	37	,	,	PUNCT
ijtc-151	32	38	and	and	CCONJ
ijtc-151	32	39	fuel	fuel	NOUN
ijtc-151	32	40	oil	oil	NOUN
ijtc-151	32	41	(	(	PUNCT
ijtc-151	32	42	bbm	bbm	PROPN
ijtc-151	32	43	)	)	PUNCT
ijtc-151	32	44	.	.	PUNCT
ijtc-151	33	1	fourthly	fourthly	ADV
ijtc-151	33	2	,	,	PUNCT
ijtc-151	33	3	from	from	ADP
ijtc-151	33	4	the	the	DET
ijtc-151	33	5	aspect	aspect	NOUN
ijtc-151	33	6	of	of	ADP
ijtc-151	33	7	tax	tax	NOUN
ijtc-151	33	8	subject	subject	NOUN
ijtc-151	33	9	by	by	ADP
ijtc-151	33	10	extending	extend	VERB
ijtc-151	33	11	the	the	DET
ijtc-151	33	12	taxpayers	taxpayer	NOUN
ijtc-151	33	13	(	(	PUNCT
ijtc-151	33	14	wp	wp	X
ijtc-151	33	15	)	)	PUNCT
ijtc-151	33	16	based	base	VERB
ijtc-151	33	17	on	on	ADP
ijtc-151	33	18	sector	sector	NOUN
ijtc-151	33	19	and	and	CCONJ
ijtc-151	33	20	territorial	territorial	ADJ
ijtc-151	33	21	basis	basis	NOUN
ijtc-151	33	22	and	and	CCONJ
ijtc-151	33	23	improving	improve	VERB
ijtc-151	33	24	services	service	NOUN
ijtc-151	33	25	,	,	PUNCT
ijtc-151	33	26	including	include	VERB
ijtc-151	33	27	to	to	ADP
ijtc-151	33	28	the	the	DET
ijtc-151	33	29	high	high	ADJ
ijtc-151	33	30	net	net	ADJ
ijtc-151	33	31	worth	worth	ADJ
ijtc-151	33	32	individual	individual	ADJ
ijtc-151	33	33	(	(	PUNCT
ijtc-151	33	34	hnwi	hnwi	NOUN
ijtc-151	33	35	)	)	PUNCT
ijtc-151	33	36	group	group	NOUN
ijtc-151	33	37	.	.	PUNCT
ijtc-151	34	1	the	the	DET
ijtc-151	34	2	fifth	fifth	ADJ
ijtc-151	34	3	government	government	NOUN
ijtc-151	34	4	seeks	seek	VERB
ijtc-151	34	5	to	to	PART
ijtc-151	34	6	improve	improve	VERB
ijtc-151	34	7	tax	tax	NOUN
ijtc-151	34	8	governance	governance	NOUN
ijtc-151	34	9	and	and	CCONJ
ijtc-151	34	10	administration	administration	NOUN
ijtc-151	34	11	ranging	range	VERB
ijtc-151	34	12	from	from	ADP
ijtc-151	34	13	business	business	NOUN
ijtc-151	34	14	processes	process	NOUN
ijtc-151	34	15	,	,	PUNCT
ijtc-151	34	16	information	information	NOUN
ijtc-151	34	17	technology	technology	NOUN
ijtc-151	34	18	,	,	PUNCT
ijtc-151	34	19	databases	database	NOUN
ijtc-151	34	20	(	(	PUNCT
ijtc-151	34	21	core	core	NOUN
ijtc-151	34	22	tax	tax	NOUN
ijtc-151	34	23	)	)	PUNCT
ijtc-151	34	24	,	,	PUNCT
ijtc-151	34	25	organizations	organization	NOUN
ijtc-151	34	26	,	,	PUNCT
ijtc-151	34	27	and	and	CCONJ
ijtc-151	34	28	hr	hr	NOUN
ijtc-151	34	29	.	.	PUNCT
ijtc-151	35	1	conclusion	conclusion	NOUN
ijtc-151	35	2	the	the	DET
ijtc-151	35	3	covid-19	covid-19	PROPN
ijtc-151	35	4	pandemic	pandemic	NOUN
ijtc-151	35	5	has	have	AUX
ijtc-151	35	6	changed	change	VERB
ijtc-151	35	7	economic	economic	ADJ
ijtc-151	35	8	and	and	CCONJ
ijtc-151	35	9	social	social	ADJ
ijtc-151	35	10	developments	development	NOUN
ijtc-151	35	11	and	and	CCONJ
ijtc-151	35	12	arrangements	arrangement	NOUN
ijtc-151	35	13	throughout	throughout	ADP
ijtc-151	35	14	the	the	DET
ijtc-151	35	15	world	world	NOUN
ijtc-151	35	16	.	.	PUNCT
ijtc-151	36	1	the	the	DET
ijtc-151	36	2	government	government	NOUN
ijtc-151	36	3	has	have	AUX
ijtc-151	36	4	made	make	VERB
ijtc-151	36	5	five	five	NUM
ijtc-151	36	6	policies	policy	NOUN
ijtc-151	36	7	,	,	PUNCT
ijtc-151	36	8	the	the	DET
ijtc-151	36	9	first	first	ADJ
ijtc-151	36	10	is	be	AUX
ijtc-151	36	11	to	to	PART
ijtc-151	36	12	relax	relax	VERB
ijtc-151	36	13	taxation	taxation	NOUN
ijtc-151	36	14	especially	especially	ADV
ijtc-151	36	15	during	during	ADP
ijtc-151	36	16	and	and	CCONJ
ijtc-151	36	17	after	after	ADP
ijtc-151	36	18	the	the	DET
ijtc-151	36	19	covid-19	covid-19	PROPN
ijtc-151	36	20	epidemic	epidemic	NOUN
ijtc-151	36	21	.	.	PUNCT
ijtc-151	37	1	reduction	reduction	NOUN
ijtc-151	37	2	of	of	ADP
ijtc-151	37	3	corporate	corporate	ADJ
ijtc-151	37	4	income	income	NOUN
ijtc-151	37	5	tax	tax	NOUN
ijtc-151	37	6	rates	rate	NOUN
ijtc-151	37	7	,	,	PUNCT
ijtc-151	37	8	exemption	exemption	NOUN
ijtc-151	37	9	from	from	ADP
ijtc-151	37	10	import	import	NOUN
ijtc-151	37	11	tax	tax	NOUN
ijtc-151	37	12	and	and	CCONJ
ijtc-151	37	13	certain	certain	ADJ
ijtc-151	37	14	sector	sector	NOUN
ijtc-151	37	15	import	import	NOUN
ijtc-151	37	16	duties	duty	NOUN
ijtc-151	37	17	,	,	PUNCT
ijtc-151	37	18	the	the	DET
ijtc-151	37	19	two	two	NUM
ijtc-151	37	20	governments	government	NOUN
ijtc-151	37	21	have	have	AUX
ijtc-151	37	22	made	make	VERB
ijtc-151	37	23	efforts	effort	NOUN
ijtc-151	37	24	to	to	PART
ijtc-151	37	25	expand	expand	VERB
ijtc-151	37	26	the	the	DET
ijtc-151	37	27	taxation	taxation	NOUN
ijtc-151	37	28	the	the	DET
ijtc-151	37	29	direction	direction	NOUN
ijtc-151	37	30	of	of	ADP
ijtc-151	37	31	tax	tax	NOUN
ijtc-151	37	32	policy	policy	NOUN
ijtc-151	37	33	in	in	ADP
ijtc-151	37	34	2021	2021	NUM
ijtc-151	37	35	in	in	ADP
ijtc-151	37	36	the	the	DET
ijtc-151	37	37	context	context	NOUN
ijtc-151	37	38	increase	increase	NOUN
ijtc-151	37	39	tax	tax	NOUN
ijtc-151	37	40	revenue	revenue	NOUN
ijtc-151	37	41	in	in	ADP
ijtc-151	37	42	the	the	DET
ijtc-151	37	43	19th	19th	ADJ
ijtc-151	37	44	covid	covid	PROPN
ijtc-151	37	45	recovery	recovery	PROPN
ijtc-151	37	46	subagiyo	subagiyo	PROPN
ijtc-151	37	47	,	,	PUNCT
ijtc-151	37	48	prihadini	prihadini	PROPN
ijtc-151	37	49	,	,	PUNCT
ijtc-151	37	50	hidayati	hidayati	PROPN
ijtc-151	37	51	,	,	PUNCT
ijtc-151	37	52	hardjo	hardjo	PROPN
ijtc-151	37	53	,	,	PUNCT
ijtc-151	37	54	&	&	CCONJ
ijtc-151	37	55	arimbhi	arimbhi	PROPN
ijtc-151	37	56	266	266	NUM
ijtc-151	37	57	|	|	ADV
ijtc-151	37	58	ilomata	ilomata	PROPN
ijtc-151	37	59	international	international	ADJ
ijtc-151	37	60	journal	journal	NOUN
ijtc-151	37	61	of	of	ADP
ijtc-151	37	62	tax	tax	PROPN
ijtc-151	37	63	&	&	CCONJ
ijtc-151	37	64	accounting	accounting	PROPN
ijtc-151	37	65	vol	vol	NOUN
ijtc-151	37	66	.	.	PROPN
ijtc-151	38	1	1	1	NUM
ijtc-151	39	1	no	no	NOUN
ijtc-151	39	2	.	.	NOUN
ijtc-151	39	3	4	4	NUM
ijtc-151	39	4	october	october	PROPN
ijtc-151	39	5	2020	2020	NUM
ijtc-151	39	6	base	base	NOUN
ijtc-151	39	7	and	and	CCONJ
ijtc-151	39	8	improve	improve	VERB
ijtc-151	39	9	tax	tax	NOUN
ijtc-151	39	10	administration	administration	NOUN
ijtc-151	39	11	.	.	PUNCT
ijtc-151	40	1	third	third	ADJ
ijtc-151	40	2	,	,	PUNCT
ijtc-151	40	3	the	the	DET
ijtc-151	40	4	addition	addition	NOUN
ijtc-151	40	5	of	of	ADP
ijtc-151	40	6	new	new	ADJ
ijtc-151	40	7	tax	tax	NOUN
ijtc-151	40	8	objects	object	NOUN
ijtc-151	40	9	through	through	ADP
ijtc-151	40	10	the	the	DET
ijtc-151	40	11	electronic	electronic	ADJ
ijtc-151	40	12	system	system	NOUN
ijtc-151	40	13	(	(	PUNCT
ijtc-151	40	14	pmse	pmse	NOUN
ijtc-151	40	15	)	)	PUNCT
ijtc-151	40	16	.	.	PUNCT
ijtc-151	41	1	fourth	fourth	ADJ
ijtc-151	41	2	is	be	AUX
ijtc-151	41	3	the	the	DET
ijtc-151	41	4	extensification	extensification	NOUN
ijtc-151	41	5	of	of	ADP
ijtc-151	41	6	taxpayers	taxpayer	NOUN
ijtc-151	41	7	(	(	PUNCT
ijtc-151	41	8	wp	wp	X
ijtc-151	41	9	)	)	PUNCT
ijtc-151	41	10	that	that	PRON
ijtc-151	41	11	is	be	AUX
ijtc-151	41	12	sector	sector	NOUN
ijtc-151	41	13	-	-	PUNCT
ijtc-151	41	14	based	base	VERB
ijtc-151	41	15	and	and	CCONJ
ijtc-151	41	16	regional	regional	ADJ
ijtc-151	41	17	,	,	PUNCT
ijtc-151	41	18	increasing	increase	VERB
ijtc-151	41	19	wp	wp	PROPN
ijtc-151	41	20	voluntary	voluntary	ADJ
ijtc-151	41	21	compliance	compliance	NOUN
ijtc-151	41	22	through	through	ADP
ijtc-151	41	23	effective	effective	ADJ
ijtc-151	41	24	education	education	NOUN
ijtc-151	41	25	and	and	CCONJ
ijtc-151	41	26	service	service	NOUN
ijtc-151	41	27	improvement	improvement	NOUN
ijtc-151	41	28	,	,	PUNCT
ijtc-151	41	29	including	include	VERB
ijtc-151	41	30	the	the	DET
ijtc-151	41	31	high	high	ADJ
ijtc-151	41	32	net	net	ADJ
ijtc-151	41	33	worth	worth	ADJ
ijtc-151	41	34	individual	individual	ADJ
ijtc-151	41	35	(	(	PUNCT
ijtc-151	41	36	hnwi	hnwi	NOUN
ijtc-151	41	37	)	)	PUNCT
ijtc-151	41	38	group	group	NOUN
ijtc-151	41	39	.	.	PUNCT
ijtc-151	42	1	the	the	DET
ijtc-151	42	2	fifth	fifth	ADJ
ijtc-151	42	3	government	government	NOUN
ijtc-151	42	4	seeks	seek	VERB
ijtc-151	42	5	to	to	PART
ijtc-151	42	6	improve	improve	VERB
ijtc-151	42	7	tax	tax	NOUN
ijtc-151	42	8	governance	governance	NOUN
ijtc-151	42	9	and	and	CCONJ
ijtc-151	42	10	administration	administration	NOUN
ijtc-151	42	11	starting	start	VERB
ijtc-151	42	12	from	from	ADP
ijtc-151	42	13	business	business	NOUN
ijtc-151	42	14	processes	process	NOUN
ijtc-151	42	15	,	,	PUNCT
ijtc-151	42	16	information	information	NOUN
ijtc-151	42	17	technology	technology	NOUN
ijtc-151	42	18	,	,	PUNCT
ijtc-151	42	19	databases	database	NOUN
ijtc-151	42	20	(	(	PUNCT
ijtc-151	42	21	core	core	NOUN
ijtc-151	42	22	tax	tax	NOUN
ijtc-151	42	23	)	)	PUNCT
ijtc-151	42	24	,	,	PUNCT
ijtc-151	42	25	organizations	organization	NOUN
ijtc-151	42	26	,	,	PUNCT
ijtc-151	42	27	and	and	CCONJ
ijtc-151	42	28	hr	hr	NOUN
ijtc-151	42	29	.	.	PROPN
ijtc-151	43	1	reference	reference	PROPN
ijtc-151	43	2	albu	albu	PROPN
ijtc-151	43	3	,	,	PUNCT
ijtc-151	43	4	l.	l.	PROPN
ijtc-151	43	5	l.	l.	PROPN
ijtc-151	43	6	,	,	PUNCT
ijtc-151	43	7	preda	preda	PROPN
ijtc-151	43	8	,	,	PUNCT
ijtc-151	43	9	c.	c.	PROPN
ijtc-151	43	10	i.	i.	PROPN
ijtc-151	43	11	,	,	PUNCT
ijtc-151	43	12	lupu	lupu	PROPN
ijtc-151	43	13	,	,	PUNCT
ijtc-151	43	14	r.	r.	PROPN
ijtc-151	43	15	,	,	PUNCT
ijtc-151	43	16	dobrotă	dobrotă	PROPN
ijtc-151	43	17	,	,	PUNCT
ijtc-151	43	18	c.	c.	PROPN
ijtc-151	43	19	e.	e.	PROPN
ijtc-151	43	20	,	,	PUNCT
ijtc-151	43	21	călin	călin	PROPN
ijtc-151	43	22	,	,	PUNCT
ijtc-151	43	23	g.	g.	PROPN
ijtc-151	43	24	m.	m.	PROPN
ijtc-151	43	25	,	,	PUNCT
ijtc-151	43	26	&	&	CCONJ
ijtc-151	43	27	boghicevici	boghicevici	NOUN
ijtc-151	43	28	,	,	PUNCT
ijtc-151	43	29	c.	c.	PROPN
ijtc-151	43	30	m.	m.	NOUN
ijtc-151	43	31	(	(	PUNCT
ijtc-151	43	32	2020	2020	NUM
ijtc-151	43	33	)	)	PUNCT
ijtc-151	43	34	.	.	PUNCT
ijtc-151	44	1	estimates	estimate	NOUN
ijtc-151	44	2	of	of	ADP
ijtc-151	44	3	dynamics	dynamic	NOUN
ijtc-151	44	4	of	of	ADP
ijtc-151	44	5	the	the	DET
ijtc-151	44	6	covid19	covid19	NOUN
ijtc-151	44	7	pandemic	pandemic	ADJ
ijtc-151	44	8	and	and	CCONJ
ijtc-151	44	9	of	of	ADP
ijtc-151	44	10	its	its	PRON
ijtc-151	44	11	impact	impact	NOUN
ijtc-151	44	12	on	on	ADP
ijtc-151	44	13	the	the	DET
ijtc-151	44	14	economy	economy	NOUN
ijtc-151	44	15	.	.	PUNCT
ijtc-151	45	1	romanian	romanian	ADJ
ijtc-151	45	2	journal	journal	PROPN
ijtc-151	45	3	of	of	ADP
ijtc-151	45	4	economic	economic	ADJ
ijtc-151	45	5	forecasting	forecasting	NOUN
ijtc-151	45	6	,	,	PUNCT
ijtc-151	45	7	23(2	23(2	NOUN
ijtc-151	45	8	)	)	PUNCT
ijtc-151	45	9	,	,	PUNCT
ijtc-151	45	10	5	5	X
ijtc-151	45	11	.	.	PUNCT
ijtc-151	45	12	arboleda	arboleda	PROPN
ijtc-151	45	13	,	,	PUNCT
ijtc-151	45	14	d.	d.	PROPN
ijtc-151	45	15	,	,	PUNCT
ijtc-151	45	16	&	&	CCONJ
ijtc-151	45	17	zambrano	zambrano	PROPN
ijtc-151	45	18	,	,	PUNCT
ijtc-151	45	19	a.	a.	PROPN
ijtc-151	45	20	(	(	PUNCT
ijtc-151	45	21	2020	2020	NUM
ijtc-151	45	22	)	)	PUNCT
ijtc-151	45	23	.	.	PUNCT
ijtc-151	46	1	vulnerability	vulnerability	NOUN
ijtc-151	46	2	after	after	ADP
ijtc-151	46	3	covid-19	covid-19	PROPN
ijtc-151	46	4	and	and	CCONJ
ijtc-151	46	5	the	the	DET
ijtc-151	46	6	response	response	NOUN
ijtc-151	46	7	of	of	ADP
ijtc-151	46	8	a	a	DET
ijtc-151	46	9	developing	develop	VERB
ijtc-151	46	10	city	city	NOUN
ijtc-151	46	11	:	:	PUNCT
ijtc-151	46	12	the	the	DET
ijtc-151	46	13	case	case	NOUN
ijtc-151	46	14	of	of	ADP
ijtc-151	46	15	bogota	bogota	PROPN
ijtc-151	46	16	,	,	PUNCT
ijtc-151	46	17	colombia	colombia	PROPN
ijtc-151	46	18	.	.	PUNCT
ijtc-151	47	1	documento	documento	PROPN
ijtc-151	47	2	cede	cede	PROPN
ijtc-151	47	3	,	,	PUNCT
ijtc-151	47	4	(	(	PUNCT
ijtc-151	47	5	36	36	NUM
ijtc-151	47	6	)	)	PUNCT
ijtc-151	47	7	.	.	PUNCT
ijtc-151	48	1	berardi	berardi	PROPN
ijtc-151	48	2	,	,	PUNCT
ijtc-151	48	3	c.	c.	PROPN
ijtc-151	48	4	,	,	PUNCT
ijtc-151	48	5	antonini	antonini	PROPN
ijtc-151	48	6	,	,	PUNCT
ijtc-151	48	7	m.	m.	NOUN
ijtc-151	48	8	,	,	PUNCT
ijtc-151	48	9	genie	genie	NOUN
ijtc-151	48	10	,	,	PUNCT
ijtc-151	48	11	m.	m.	NOUN
ijtc-151	48	12	g.	g.	PROPN
ijtc-151	48	13	,	,	PUNCT
ijtc-151	48	14	cotugno	cotugno	NOUN
ijtc-151	48	15	,	,	PUNCT
ijtc-151	48	16	g.	g.	PROPN
ijtc-151	48	17	,	,	PUNCT
ijtc-151	48	18	lanteri	lanteri	PROPN
ijtc-151	48	19	,	,	PUNCT
ijtc-151	48	20	a.	a.	PROPN
ijtc-151	48	21	,	,	PUNCT
ijtc-151	48	22	melia	melia	PROPN
ijtc-151	48	23	,	,	PUNCT
ijtc-151	48	24	a.	a.	PROPN
ijtc-151	48	25	,	,	PUNCT
ijtc-151	48	26	&	&	CCONJ
ijtc-151	48	27	paolucci	paolucci	PROPN
ijtc-151	48	28	,	,	PUNCT
ijtc-151	48	29	f.	f.	PROPN
ijtc-151	48	30	(	(	PUNCT
ijtc-151	48	31	2020	2020	NUM
ijtc-151	48	32	)	)	PUNCT
ijtc-151	48	33	.	.	PUNCT
ijtc-151	49	1	the	the	DET
ijtc-151	49	2	covid-19	covid-19	PROPN
ijtc-151	49	3	pandemic	pandemic	NOUN
ijtc-151	49	4	in	in	ADP
ijtc-151	49	5	italy	italy	PROPN
ijtc-151	49	6	:	:	PUNCT
ijtc-151	49	7	policy	policy	NOUN
ijtc-151	49	8	and	and	CCONJ
ijtc-151	49	9	technology	technology	NOUN
ijtc-151	49	10	impact	impact	NOUN
ijtc-151	49	11	on	on	ADP
ijtc-151	49	12	health	health	NOUN
ijtc-151	49	13	and	and	CCONJ
ijtc-151	49	14	non	non	ADJ
ijtc-151	49	15	-	-	ADJ
ijtc-151	49	16	health	health	ADJ
ijtc-151	49	17	outcomes	outcome	NOUN
ijtc-151	49	18	.	.	PUNCT
ijtc-151	50	1	health	health	NOUN
ijtc-151	50	2	policy	policy	NOUN
ijtc-151	50	3	and	and	CCONJ
ijtc-151	50	4	technology	technology	NOUN
ijtc-151	50	5	.	.	PUNCT
ijtc-151	51	1	ekanem	ekanem	PROPN
ijtc-151	51	2	,	,	PUNCT
ijtc-151	51	3	s.	s.	PROPN
ijtc-151	51	4	a.	a.	PROPN
ijtc-151	51	5	,	,	PUNCT
ijtc-151	51	6	imarenezor	imarenezor	PROPN
ijtc-151	51	7	,	,	PUNCT
ijtc-151	51	8	e.	e.	PROPN
ijtc-151	51	9	p.	p.	PROPN
ijtc-151	51	10	k.	k.	PROPN
ijtc-151	51	11	,	,	PUNCT
ijtc-151	51	12	&	&	CCONJ
ijtc-151	51	13	okolisah	okolisah	NOUN
ijtc-151	51	14	,	,	PUNCT
ijtc-151	51	15	c.	c.	PROPN
ijtc-151	51	16	p.	p.	PROPN
ijtc-151	51	17	(	(	PUNCT
ijtc-151	51	18	2020	2020	NUM
ijtc-151	51	19	)	)	PUNCT
ijtc-151	51	20	.	.	PUNCT
ijtc-151	52	1	an	an	DET
ijtc-151	52	2	essencist	essencist	ADJ
ijtc-151	52	3	evaluation	evaluation	NOUN
ijtc-151	52	4	of	of	ADP
ijtc-151	52	5	socioeconomic	socioeconomic	ADJ
ijtc-151	52	6	impacts	impact	NOUN
ijtc-151	52	7	of	of	ADP
ijtc-151	52	8	coronavirus	coronavirus	NOUN
ijtc-151	52	9	disease	disease	NOUN
ijtc-151	52	10	(	(	PUNCT
ijtc-151	52	11	covid-19	covid-19	PROPN
ijtc-151	52	12	)	)	PUNCT
ijtc-151	52	13	pandemic	pandemic	NOUN
ijtc-151	52	14	in	in	ADP
ijtc-151	52	15	nigeria	nigeria	PROPN
ijtc-151	52	16	.	.	PUNCT
ijtc-151	53	1	mediterranean	mediterranean	PROPN
ijtc-151	53	2	journal	journal	PROPN
ijtc-151	53	3	of	of	ADP
ijtc-151	53	4	social	social	ADJ
ijtc-151	53	5	sciences	science	NOUN
ijtc-151	53	6	,	,	PUNCT
ijtc-151	53	7	11(5	11(5	NUM
ijtc-151	53	8	)	)	PUNCT
ijtc-151	53	9	,	,	PUNCT
ijtc-151	53	10	70	70	NUM
ijtc-151	53	11	-	-	SYM
ijtc-151	53	12	70	70	NUM
ijtc-151	53	13	.	.	PUNCT
ijtc-151	54	1	ham	ham	PROPN
ijtc-151	54	2	,	,	PUNCT
ijtc-151	54	3	a.	a.	NOUN
ijtc-151	54	4	(	(	PUNCT
ijtc-151	54	5	2020	2020	NUM
ijtc-151	54	6	)	)	PUNCT
ijtc-151	54	7	.	.	PUNCT
ijtc-151	55	1	social	social	ADJ
ijtc-151	55	2	and	and	CCONJ
ijtc-151	55	3	economic	economic	ADJ
ijtc-151	55	4	impact	impact	NOUN
ijtc-151	55	5	of	of	ADP
ijtc-151	55	6	the	the	DET
ijtc-151	55	7	covid-19	covid-19	PROPN
ijtc-151	55	8	and	and	CCONJ
ijtc-151	55	9	policy	policy	NOUN
ijtc-151	55	10	options	option	NOUN
ijtc-151	55	11	in	in	ADP
ijtc-151	55	12	honduras	honduras	PROPN
ijtc-151	55	13	.	.	PUNCT
ijtc-151	56	1	kennelly	kennelly	PROPN
ijtc-151	56	2	,	,	PUNCT
ijtc-151	56	3	b.	b.	PROPN
ijtc-151	56	4	,	,	PUNCT
ijtc-151	56	5	o'callaghan	o'callaghan	PROPN
ijtc-151	56	6	,	,	PUNCT
ijtc-151	56	7	m.	m.	NOUN
ijtc-151	56	8	,	,	PUNCT
ijtc-151	56	9	coughlan	coughlan	PROPN
ijtc-151	56	10	,	,	PUNCT
ijtc-151	56	11	d.	d.	PROPN
ijtc-151	56	12	,	,	PUNCT
ijtc-151	56	13	cullinan	cullinan	PROPN
ijtc-151	56	14	,	,	PUNCT
ijtc-151	56	15	j.	j.	PROPN
ijtc-151	56	16	,	,	PUNCT
ijtc-151	56	17	doherty	doherty	PROPN
ijtc-151	56	18	,	,	PUNCT
ijtc-151	56	19	e.	e.	PROPN
ijtc-151	56	20	,	,	PUNCT
ijtc-151	56	21	glynn	glynn	PROPN
ijtc-151	56	22	,	,	PUNCT
ijtc-151	56	23	l.	l.	PROPN
ijtc-151	56	24	,	,	PUNCT
ijtc-151	56	25	...	...	PUNCT
ijtc-151	56	26	&	&	CCONJ
ijtc-151	56	27	queally	queally	ADV
ijtc-151	56	28	,	,	PUNCT
ijtc-151	56	29	m.	m.	NOUN
ijtc-151	56	30	(	(	PUNCT
ijtc-151	56	31	2020	2020	NUM
ijtc-151	56	32	)	)	PUNCT
ijtc-151	56	33	.	.	PUNCT
ijtc-151	57	1	the	the	DET
ijtc-151	57	2	covid-19	covid-19	PROPN
ijtc-151	57	3	pandemic	pandemic	NOUN
ijtc-151	57	4	in	in	ADP
ijtc-151	57	5	ireland	ireland	PROPN
ijtc-151	57	6	:	:	PUNCT
ijtc-151	57	7	an	an	DET
ijtc-151	57	8	overview	overview	NOUN
ijtc-151	57	9	of	of	ADP
ijtc-151	57	10	the	the	DET
ijtc-151	57	11	health	health	NOUN
ijtc-151	57	12	service	service	NOUN
ijtc-151	57	13	and	and	CCONJ
ijtc-151	57	14	economic	economic	ADJ
ijtc-151	57	15	policy	policy	NOUN
ijtc-151	57	16	response	response	NOUN
ijtc-151	57	17	.	.	PUNCT
ijtc-151	58	1	health	health	NOUN
ijtc-151	58	2	policy	policy	NOUN
ijtc-151	58	3	and	and	CCONJ
ijtc-151	58	4	technology	technology	NOUN
ijtc-151	58	5	.	.	PUNCT
ijtc-151	59	1	welfens	welfens	PROPN
ijtc-151	59	2	,	,	PUNCT
ijtc-151	59	3	p.	p.	PROPN
ijtc-151	59	4	j.	j.	PROPN
ijtc-151	60	1	(	(	PUNCT
ijtc-151	60	2	2020	2020	NUM
ijtc-151	60	3	)	)	PUNCT
ijtc-151	60	4	.	.	PUNCT
ijtc-151	61	1	corona	corona	PROPN
ijtc-151	61	2	world	world	PROPN
ijtc-151	61	3	recession	recession	NOUN
ijtc-151	61	4	and	and	CCONJ
ijtc-151	61	5	health	health	NOUN
ijtc-151	61	6	system	system	NOUN
ijtc-151	61	7	crisis	crisis	NOUN
ijtc-151	61	8	:	:	PUNCT
ijtc-151	61	9	shocks	shock	NOUN
ijtc-151	61	10	not	not	PART
ijtc-151	61	11	understood	understand	VERB
ijtc-151	61	12	so	so	ADV
ijtc-151	61	13	far	far	ADV
ijtc-151	61	14	(	(	PUNCT
ijtc-151	61	15	no	no	INTJ
ijtc-151	61	16	.	.	PUNCT
ijtc-151	61	17	disbei273	disbei273	NUM
ijtc-151	61	18	)	)	PUNCT
ijtc-151	61	19	.	.	PUNCT
ijtc-151	62	1	universitätsbibliothek	universitätsbibliothek	PROPN
ijtc-151	62	2	wuppertal	wuppertal	PROPN
ijtc-151	62	3	,	,	PUNCT
ijtc-151	62	4	university	university	NOUN
ijtc-151	62	5	library	library	NOUN
ijtc-151	62	6	.	.	PUNCT