id	sid	tid	token	lemma	pos
ijtc-799	1	1	ilomata	ilomata	PROPN
ijtc-799	1	2	international	international	ADJ
ijtc-799	1	3	journal	journal	NOUN
ijtc-799	1	4	of	of	ADP
ijtc-799	1	5	tax	tax	PROPN
ijtc-799	1	6	&	&	CCONJ
ijtc-799	1	7	accounting	account	VERB
ijtc-799	1	8	p	p	PROPN
ijtc-799	1	9	-	-	PUNCT
ijtc-799	1	10	issn	issn	NOUN
ijtc-799	1	11	:	:	PUNCT
ijtc-799	1	12	2714	2714	NUM
ijtc-799	1	13	-	-	SYM
ijtc-799	1	14	9838	9838	NUM
ijtc-799	1	15	;	;	PUNCT
ijtc-799	1	16	e	e	X
ijtc-799	1	17	-	-	PUNCT
ijtc-799	1	18	issn	issn	NOUN
ijtc-799	1	19	:	:	PUNCT
ijtc-799	1	20	2714	2714	NUM
ijtc-799	1	21	-	-	SYM
ijtc-799	1	22	9846	9846	NUM
ijtc-799	1	23	volume	volume	NOUN
ijtc-799	1	24	4	4	NUM
ijtc-799	1	25	,	,	PUNCT
ijtc-799	1	26	issue	issue	NOUN
ijtc-799	1	27	3	3	NUM
ijtc-799	1	28	july	july	PROPN
ijtc-799	1	29	2023	2023	NUM
ijtc-799	1	30	page	page	NOUN
ijtc-799	1	31	no	no	INTJ
ijtc-799	1	32	.	.	NOUN
ijtc-799	2	1	524	524	NUM
ijtc-799	2	2	-	-	SYM
ijtc-799	2	3	545	545	NUM
ijtc-799	2	4	524	524	NUM
ijtc-799	2	5	|	|	ADV
ijtc-799	2	6	ilomata	ilomata	PROPN
ijtc-799	2	7	international	international	ADJ
ijtc-799	2	8	journal	journal	NOUN
ijtc-799	2	9	of	of	ADP
ijtc-799	2	10	tax	tax	PROPN
ijtc-799	2	11	&	&	CCONJ
ijtc-799	2	12	accounting	account	VERB
ijtc-799	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	2	14	tax	tax	NOUN
ijtc-799	2	15	revenue	revenue	NOUN
ijtc-799	2	16	,	,	PUNCT
ijtc-799	2	17	fdi	fdi	NOUN
ijtc-799	2	18	,	,	PUNCT
ijtc-799	2	19	and	and	CCONJ
ijtc-799	2	20	agricultural	agricultural	ADJ
ijtc-799	2	21	sector	sector	NOUN
ijtc-799	2	22	:	:	PUNCT
ijtc-799	2	23	a	a	DET
ijtc-799	2	24	dynamic	dynamic	ADJ
ijtc-799	2	25	interaction	interaction	NOUN
ijtc-799	2	26	with	with	ADP
ijtc-799	2	27	regulatory	regulatory	ADJ
ijtc-799	2	28	quality	quality	NOUN
ijtc-799	2	29	as	as	ADP
ijtc-799	2	30	the	the	DET
ijtc-799	2	31	moderation	moderation	NOUN
ijtc-799	2	32	firda	firda	PROPN
ijtc-799	2	33	maharani	maharani	PROPN
ijtc-799	2	34	anwar1	anwar1	PROPN
ijtc-799	2	35	,	,	PUNCT
ijtc-799	2	36	suparna	suparna	PROPN
ijtc-799	2	37	wijaya2	wijaya2	PROPN
ijtc-799	2	38	12politeknik	12politeknik	X
ijtc-799	2	39	keuangan	keuangan	PROPN
ijtc-799	2	40	negara	negara	PROPN
ijtc-799	2	41	stan	stan	PROPN
ijtc-799	2	42	,	,	PUNCT
ijtc-799	2	43	indonesia	indonesia	PROPN
ijtc-799	2	44	correspondent	correspondent	NOUN
ijtc-799	2	45	:	:	PUNCT
ijtc-799	2	46	sprnwijaya@gmail.com2	sprnwijaya@gmail.com2	NOUN
ijtc-799	2	47	received	receive	VERB
ijtc-799	2	48	:	:	PUNCT
ijtc-799	2	49	june	june	PROPN
ijtc-799	2	50	10	10	NUM
ijtc-799	2	51	,	,	PUNCT
ijtc-799	2	52	2023	2023	NUM
ijtc-799	2	53	accepted	accept	VERB
ijtc-799	2	54	:	:	PUNCT
ijtc-799	2	55	july	july	PROPN
ijtc-799	2	56	17	17	NUM
ijtc-799	2	57	,	,	PUNCT
ijtc-799	2	58	2023	2023	NUM
ijtc-799	2	59	published	publish	VERB
ijtc-799	2	60	:	:	PUNCT
ijtc-799	2	61	july	july	PROPN
ijtc-799	2	62	31	31	NUM
ijtc-799	2	63	,	,	PUNCT
ijtc-799	2	64	2023	2023	NUM
ijtc-799	2	65	citation	citation	NOUN
ijtc-799	2	66	:	:	PUNCT
ijtc-799	2	67	anwar	anwar	PROPN
ijtc-799	2	68	,	,	PUNCT
ijtc-799	2	69	f	f	X
ijtc-799	2	70	,	,	PUNCT
ijtc-799	2	71	m.	m.	PROPN
ijtc-799	2	72	wijaya	wijaya	PROPN
ijtc-799	2	73	,	,	PUNCT
ijtc-799	2	74	s.	s.	PROPN
ijtc-799	2	75	(	(	PUNCT
ijtc-799	2	76	2023	2023	NUM
ijtc-799	2	77	)	)	PUNCT
ijtc-799	2	78	.	.	PUNCT
ijtc-799	3	1	tax	tax	NOUN
ijtc-799	3	2	revenue	revenue	NOUN
ijtc-799	3	3	,	,	PUNCT
ijtc-799	3	4	fdi	fdi	NOUN
ijtc-799	3	5	,	,	PUNCT
ijtc-799	3	6	and	and	CCONJ
ijtc-799	3	7	agricultural	agricultural	ADJ
ijtc-799	3	8	sector	sector	NOUN
ijtc-799	3	9	:	:	PUNCT
ijtc-799	3	10	a	a	DET
ijtc-799	3	11	dynamic	dynamic	ADJ
ijtc-799	3	12	interaction	interaction	NOUN
ijtc-799	3	13	with	with	ADP
ijtc-799	3	14	regulatory	regulatory	ADJ
ijtc-799	3	15	quality	quality	NOUN
ijtc-799	3	16	as	as	ADP
ijtc-799	3	17	the	the	DET
ijtc-799	3	18	moderation	moderation	NOUN
ijtc-799	3	19	.	.	PUNCT
ijtc-799	4	1	ilomata	ilomata	PROPN
ijtc-799	4	2	international	international	ADJ
ijtc-799	4	3	journal	journal	NOUN
ijtc-799	4	4	of	of	ADP
ijtc-799	4	5	tax	tax	NOUN
ijtc-799	4	6	and	and	CCONJ
ijtc-799	4	7	accounting	accounting	NOUN
ijtc-799	4	8	,	,	PUNCT
ijtc-799	4	9	4(3	4(3	NUM
ijtc-799	4	10	)	)	PUNCT
ijtc-799	4	11	,	,	PUNCT
ijtc-799	4	12	524	524	NUM
ijtc-799	4	13	-	-	SYM
ijtc-799	4	14	545	545	NUM
ijtc-799	4	15	.	.	PUNCT
ijtc-799	5	1	https://doi.org/10.52728/ijtc.v4i3.799	https://doi.org/10.52728/ijtc.v4i3.799	PROPN
ijtc-799	5	2	abstract	abstract	NOUN
ijtc-799	5	3	:	:	PUNCT
ijtc-799	5	4	this	this	DET
ijtc-799	5	5	study	study	NOUN
ijtc-799	5	6	aims	aim	VERB
ijtc-799	5	7	to	to	PART
ijtc-799	5	8	analyze	analyze	VERB
ijtc-799	5	9	the	the	DET
ijtc-799	5	10	effect	effect	NOUN
ijtc-799	5	11	of	of	ADP
ijtc-799	5	12	foreign	foreign	ADJ
ijtc-799	5	13	direct	direct	ADJ
ijtc-799	5	14	investment	investment	NOUN
ijtc-799	5	15	(	(	PUNCT
ijtc-799	5	16	fdi	fdi	NOUN
ijtc-799	5	17	)	)	PUNCT
ijtc-799	5	18	,	,	PUNCT
ijtc-799	5	19	and	and	CCONJ
ijtc-799	5	20	share	share	NOUN
ijtc-799	5	21	of	of	ADP
ijtc-799	5	22	agriculture	agriculture	NOUN
ijtc-799	5	23	on	on	ADP
ijtc-799	5	24	tax	tax	NOUN
ijtc-799	5	25	revenue	revenue	NOUN
ijtc-799	5	26	in	in	ADP
ijtc-799	5	27	asean	asean	ADJ
ijtc-799	5	28	countries	country	NOUN
ijtc-799	5	29	with	with	ADP
ijtc-799	5	30	regulatory	regulatory	ADJ
ijtc-799	5	31	quality	quality	NOUN
ijtc-799	5	32	as	as	ADP
ijtc-799	5	33	the	the	DET
ijtc-799	5	34	moderating	moderate	VERB
ijtc-799	5	35	variable	variable	NOUN
ijtc-799	5	36	.	.	PUNCT
ijtc-799	6	1	the	the	DET
ijtc-799	6	2	research	research	NOUN
ijtc-799	6	3	method	method	NOUN
ijtc-799	6	4	used	use	VERB
ijtc-799	6	5	is	be	AUX
ijtc-799	6	6	descriptive	descriptive	ADJ
ijtc-799	6	7	quantitative	quantitative	ADJ
ijtc-799	6	8	with	with	ADP
ijtc-799	6	9	panel	panel	NOUN
ijtc-799	6	10	data	datum	NOUN
ijtc-799	6	11	regression	regression	NOUN
ijtc-799	6	12	analysis	analysis	NOUN
ijtc-799	6	13	and	and	CCONJ
ijtc-799	6	14	the	the	DET
ijtc-799	6	15	econometric	econometric	ADJ
ijtc-799	6	16	model	model	NOUN
ijtc-799	6	17	is	be	AUX
ijtc-799	6	18	estimated	estimate	VERB
ijtc-799	6	19	by	by	ADP
ijtc-799	6	20	panel	panel	NOUN
ijtc-799	6	21	corrected	correct	VERB
ijtc-799	6	22	standard	standard	ADJ
ijtc-799	6	23	errors	error	NOUN
ijtc-799	6	24	(	(	PUNCT
ijtc-799	6	25	pcse	pcse	NOUN
ijtc-799	6	26	)	)	PUNCT
ijtc-799	6	27	.	.	PUNCT
ijtc-799	7	1	the	the	DET
ijtc-799	7	2	result	result	NOUN
ijtc-799	7	3	indicates	indicate	VERB
ijtc-799	7	4	that	that	SCONJ
ijtc-799	7	5	fdi	fdi	NOUN
ijtc-799	7	6	,	,	PUNCT
ijtc-799	7	7	share	share	NOUN
ijtc-799	7	8	of	of	ADP
ijtc-799	7	9	agriculture	agriculture	NOUN
ijtc-799	7	10	,	,	PUNCT
ijtc-799	7	11	regulatory	regulatory	ADJ
ijtc-799	7	12	-	-	PUNCT
ijtc-799	7	13	quality	quality	NOUN
ijtc-799	7	14	-	-	PUNCT
ijtc-799	7	15	moderated	moderate	VERB
ijtc-799	7	16	fdi	fdi	NOUN
ijtc-799	7	17	and	and	CCONJ
ijtc-799	7	18	share	share	NOUN
ijtc-799	7	19	of	of	ADP
ijtc-799	7	20	agriculture	agriculture	NOUN
ijtc-799	7	21	simultaneously	simultaneously	ADV
ijtc-799	7	22	have	have	VERB
ijtc-799	7	23	a	a	DET
ijtc-799	7	24	significant	significant	ADJ
ijtc-799	7	25	effect	effect	NOUN
ijtc-799	7	26	on	on	ADP
ijtc-799	7	27	tax	tax	NOUN
ijtc-799	7	28	revenue	revenue	NOUN
ijtc-799	7	29	.	.	PUNCT
ijtc-799	8	1	partially	partially	ADV
ijtc-799	8	2	,	,	PUNCT
ijtc-799	8	3	the	the	DET
ijtc-799	8	4	result	result	NOUN
ijtc-799	8	5	shows	show	VERB
ijtc-799	8	6	that	that	SCONJ
ijtc-799	8	7	fdi	fdi	NOUN
ijtc-799	8	8	has	have	VERB
ijtc-799	8	9	a	a	DET
ijtc-799	8	10	positive	positive	ADJ
ijtc-799	8	11	and	and	CCONJ
ijtc-799	8	12	significant	significant	ADJ
ijtc-799	8	13	effect	effect	NOUN
ijtc-799	8	14	on	on	ADP
ijtc-799	8	15	tax	tax	NOUN
ijtc-799	8	16	revenue	revenue	NOUN
ijtc-799	8	17	.	.	PUNCT
ijtc-799	9	1	regulatory	regulatory	ADJ
ijtc-799	9	2	quality	quality	NOUN
ijtc-799	9	3	and	and	CCONJ
ijtc-799	9	4	share	share	NOUN
ijtc-799	9	5	of	of	ADP
ijtc-799	9	6	agriculture	agriculture	NOUN
ijtc-799	9	7	have	have	VERB
ijtc-799	9	8	no	no	DET
ijtc-799	9	9	effect	effect	NOUN
ijtc-799	9	10	on	on	ADP
ijtc-799	9	11	tax	tax	NOUN
ijtc-799	9	12	revenue	revenue	NOUN
ijtc-799	9	13	.	.	PUNCT
ijtc-799	10	1	furthermore	furthermore	ADV
ijtc-799	10	2	,	,	PUNCT
ijtc-799	10	3	regulatory	regulatory	ADJ
ijtc-799	10	4	quality	quality	NOUN
ijtc-799	10	5	weakens	weaken	VERB
ijtc-799	10	6	the	the	DET
ijtc-799	10	7	positive	positive	ADJ
ijtc-799	10	8	relationship	relationship	NOUN
ijtc-799	10	9	of	of	ADP
ijtc-799	10	10	fdi	fdi	NOUN
ijtc-799	10	11	and	and	CCONJ
ijtc-799	10	12	tax	tax	NOUN
ijtc-799	10	13	revenue	revenue	NOUN
ijtc-799	10	14	,	,	PUNCT
ijtc-799	10	15	whereas	whereas	SCONJ
ijtc-799	10	16	regulatory	regulatory	ADJ
ijtc-799	10	17	quality	quality	NOUN
ijtc-799	10	18	strengthens	strengthen	VERB
ijtc-799	10	19	the	the	DET
ijtc-799	10	20	negative	negative	ADJ
ijtc-799	10	21	relationship	relationship	NOUN
ijtc-799	10	22	between	between	ADP
ijtc-799	10	23	share	share	NOUN
ijtc-799	10	24	of	of	ADP
ijtc-799	10	25	agriculture	agriculture	NOUN
ijtc-799	10	26	and	and	CCONJ
ijtc-799	10	27	tax	tax	NOUN
ijtc-799	10	28	revenue	revenue	NOUN
ijtc-799	10	29	.	.	PUNCT
ijtc-799	11	1	based	base	VERB
ijtc-799	11	2	on	on	ADP
ijtc-799	11	3	the	the	DET
ijtc-799	11	4	generated	generate	VERB
ijtc-799	11	5	results	result	NOUN
ijtc-799	11	6	,	,	PUNCT
ijtc-799	11	7	there	there	PRON
ijtc-799	11	8	will	will	AUX
ijtc-799	11	9	be	be	AUX
ijtc-799	11	10	a	a	DET
ijtc-799	11	11	necessity	necessity	NOUN
ijtc-799	11	12	for	for	SCONJ
ijtc-799	11	13	government	government	NOUN
ijtc-799	11	14	to	to	PART
ijtc-799	11	15	create	create	VERB
ijtc-799	11	16	a	a	DET
ijtc-799	11	17	comprehensive	comprehensive	ADJ
ijtc-799	11	18	economic	economic	ADJ
ijtc-799	11	19	and	and	CCONJ
ijtc-799	11	20	fiscal	fiscal	ADJ
ijtc-799	11	21	policy	policy	NOUN
ijtc-799	11	22	to	to	PART
ijtc-799	11	23	increase	increase	VERB
ijtc-799	11	24	tax	tax	NOUN
ijtc-799	11	25	revenue	revenue	NOUN
ijtc-799	11	26	and	and	CCONJ
ijtc-799	11	27	to	to	PART
ijtc-799	11	28	strengthen	strengthen	VERB
ijtc-799	11	29	the	the	DET
ijtc-799	11	30	tax	tax	NOUN
ijtc-799	11	31	base	base	NOUN
ijtc-799	11	32	in	in	ADP
ijtc-799	11	33	the	the	DET
ijtc-799	11	34	asean	asean	ADJ
ijtc-799	11	35	countries	country	NOUN
ijtc-799	11	36	.	.	PUNCT
ijtc-799	12	1	keywords	keyword	NOUN
ijtc-799	12	2	:	:	PUNCT
ijtc-799	12	3	asean	asean	ADJ
ijtc-799	12	4	,	,	PUNCT
ijtc-799	12	5	foreign	foreign	ADJ
ijtc-799	12	6	direct	direct	ADJ
ijtc-799	12	7	investment	investment	NOUN
ijtc-799	12	8	,	,	PUNCT
ijtc-799	12	9	regulatory	regulatory	ADJ
ijtc-799	12	10	quality	quality	NOUN
ijtc-799	12	11	,	,	PUNCT
ijtc-799	12	12	share	share	NOUN
ijtc-799	12	13	of	of	ADP
ijtc-799	12	14	agriculture	agriculture	NOUN
ijtc-799	12	15	,	,	PUNCT
ijtc-799	12	16	tax	tax	NOUN
ijtc-799	12	17	revenue	revenue	NOUN
ijtc-799	12	18	this	this	PRON
ijtc-799	12	19	is	be	AUX
ijtc-799	12	20	an	an	DET
ijtc-799	12	21	open	open	ADJ
ijtc-799	12	22	access	access	NOUN
ijtc-799	12	23	article	article	NOUN
ijtc-799	12	24	under	under	ADP
ijtc-799	12	25	the	the	DET
ijtc-799	12	26	cc	cc	NOUN
ijtc-799	12	27	-	-	PUNCT
ijtc-799	12	28	by	by	ADP
ijtc-799	12	29	4.0	4.0	NUM
ijtc-799	12	30	license	license	NOUN
ijtc-799	12	31	.	.	PUNCT
ijtc-799	13	1	introduction	introduction	NOUN
ijtc-799	13	2	the	the	DET
ijtc-799	13	3	government	government	NOUN
ijtc-799	13	4	of	of	ADP
ijtc-799	13	5	a	a	DET
ijtc-799	13	6	country	country	NOUN
ijtc-799	13	7	is	be	AUX
ijtc-799	13	8	inherently	inherently	ADV
ijtc-799	13	9	overwhelmed	overwhelmed	ADJ
ijtc-799	13	10	with	with	ADP
ijtc-799	13	11	the	the	DET
ijtc-799	13	12	responsibilities	responsibility	NOUN
ijtc-799	13	13	to	to	PART
ijtc-799	13	14	enhance	enhance	VERB
ijtc-799	13	15	the	the	DET
ijtc-799	13	16	welfare	welfare	NOUN
ijtc-799	13	17	and	and	CCONJ
ijtc-799	13	18	the	the	DET
ijtc-799	13	19	living	living	NOUN
ijtc-799	13	20	standards	standard	NOUN
ijtc-799	13	21	of	of	ADP
ijtc-799	13	22	its	its	PRON
ijtc-799	13	23	citizens	citizen	NOUN
ijtc-799	13	24	,	,	PUNCT
ijtc-799	13	25	to	to	PART
ijtc-799	13	26	protect	protect	VERB
ijtc-799	13	27	lives	life	NOUN
ijtc-799	13	28	and	and	CCONJ
ijtc-799	13	29	property	property	NOUN
ijtc-799	13	30	,	,	PUNCT
ijtc-799	13	31	to	to	PART
ijtc-799	13	32	provide	provide	VERB
ijtc-799	13	33	social	social	ADJ
ijtc-799	13	34	welfare	welfare	NOUN
ijtc-799	13	35	services	service	NOUN
ijtc-799	13	36	,	,	PUNCT
ijtc-799	13	37	to	to	PART
ijtc-799	13	38	maintain	maintain	VERB
ijtc-799	13	39	law	law	NOUN
ijtc-799	13	40	and	and	CCONJ
ijtc-799	13	41	order	order	NOUN
ijtc-799	13	42	,	,	PUNCT
ijtc-799	13	43	and	and	CCONJ
ijtc-799	13	44	to	to	PART
ijtc-799	13	45	promote	promote	VERB
ijtc-799	13	46	sustainable	sustainable	ADJ
ijtc-799	13	47	economic	economic	ADJ
ijtc-799	13	48	development	development	NOUN
ijtc-799	13	49	.	.	PUNCT
ijtc-799	14	1	in	in	ADP
ijtc-799	14	2	order	order	NOUN
ijtc-799	14	3	to	to	PART
ijtc-799	14	4	fulfil	fulfil	VERB
ijtc-799	14	5	these	these	DET
ijtc-799	14	6	functions	function	NOUN
ijtc-799	14	7	,	,	PUNCT
ijtc-799	14	8	the	the	DET
ijtc-799	14	9	government	government	NOUN
ijtc-799	14	10	requires	require	VERB
ijtc-799	14	11	revenue	revenue	NOUN
ijtc-799	14	12	from	from	ADP
ijtc-799	14	13	various	various	ADJ
ijtc-799	14	14	sources	source	NOUN
ijtc-799	14	15	.	.	PUNCT
ijtc-799	15	1	tax	tax	NOUN
ijtc-799	15	2	revenue	revenue	NOUN
ijtc-799	15	3	is	be	AUX
ijtc-799	15	4	a	a	DET
ijtc-799	15	5	significant	significant	ADJ
ijtc-799	15	6	source	source	NOUN
ijtc-799	15	7	to	to	PART
ijtc-799	15	8	fund	fund	VERB
ijtc-799	15	9	government	government	NOUN
ijtc-799	15	10	expenditures	expenditure	NOUN
ijtc-799	15	11	.	.	PUNCT
ijtc-799	16	1	saad	saad	PROPN
ijtc-799	16	2	(	(	PUNCT
ijtc-799	16	3	2014	2014	NUM
ijtc-799	16	4	)	)	PUNCT
ijtc-799	16	5	described	describe	VERB
ijtc-799	16	6	taxation	taxation	NOUN
ijtc-799	16	7	as	as	ADP
ijtc-799	16	8	a	a	DET
ijtc-799	16	9	social	social	ADJ
ijtc-799	16	10	and	and	CCONJ
ijtc-799	16	11	economic	economic	ADJ
ijtc-799	16	12	reform	reform	NOUN
ijtc-799	16	13	instrument	instrument	NOUN
ijtc-799	16	14	that	that	PRON
ijtc-799	16	15	penetrates	penetrate	VERB
ijtc-799	16	16	every	every	DET
ijtc-799	16	17	economic	economic	ADJ
ijtc-799	16	18	aspect	aspect	NOUN
ijtc-799	16	19	,	,	PUNCT
ijtc-799	16	20	including	include	VERB
ijtc-799	16	21	individuals	individual	NOUN
ijtc-799	16	22	,	,	PUNCT
ijtc-799	16	23	companies	company	NOUN
ijtc-799	16	24	,	,	PUNCT
ijtc-799	16	25	citizens	citizen	NOUN
ijtc-799	16	26	,	,	PUNCT
ijtc-799	16	27	and	and	CCONJ
ijtc-799	16	28	foreigners	foreigner	NOUN
ijtc-799	16	29	.	.	PUNCT
ijtc-799	17	1	worlu	worlu	PROPN
ijtc-799	17	2	&	&	CCONJ
ijtc-799	17	3	nkoro	nkoro	PROPN
ijtc-799	17	4	(	(	PUNCT
ijtc-799	17	5	2012	2012	NUM
ijtc-799	17	6	)	)	PUNCT
ijtc-799	17	7	stated	state	VERB
ijtc-799	17	8	that	that	SCONJ
ijtc-799	17	9	the	the	DET
ijtc-799	17	10	growth	growth	NOUN
ijtc-799	17	11	and	and	CCONJ
ijtc-799	17	12	the	the	DET
ijtc-799	17	13	development	development	NOUN
ijtc-799	17	14	of	of	ADP
ijtc-799	17	15	a	a	DET
ijtc-799	17	16	country	country	NOUN
ijtc-799	17	17	depends	depend	VERB
ijtc-799	17	18	heavily	heavily	ADV
ijtc-799	17	19	on	on	ADP
ijtc-799	17	20	the	the	DET
ijtc-799	17	21	ability	ability	NOUN
ijtc-799	17	22	of	of	ADP
ijtc-799	17	23	the	the	DET
ijtc-799	17	24	government	government	NOUN
ijtc-799	17	25	to	to	PART
ijtc-799	17	26	generate	generate	VERB
ijtc-799	17	27	sufficient	sufficient	ADJ
ijtc-799	17	28	tax	tax	NOUN
ijtc-799	17	29	revenue	revenue	NOUN
ijtc-799	17	30	in	in	ADP
ijtc-799	17	31	order	order	NOUN
ijtc-799	17	32	to	to	PART
ijtc-799	17	33	fund	fund	VERB
ijtc-799	17	34	the	the	DET
ijtc-799	17	35	availability	availability	NOUN
ijtc-799	17	36	of	of	ADP
ijtc-799	17	37	infrastructures	infrastructure	NOUN
ijtc-799	17	38	.	.	PUNCT
ijtc-799	18	1	the	the	DET
ijtc-799	18	2	government	government	NOUN
ijtc-799	18	3	's	's	PART
ijtc-799	18	4	responsibility	responsibility	NOUN
ijtc-799	18	5	to	to	PART
ijtc-799	18	6	promote	promote	VERB
ijtc-799	18	7	economic	economic	ADJ
ijtc-799	18	8	growth	growth	NOUN
ijtc-799	18	9	and	and	CCONJ
ijtc-799	18	10	the	the	DET
ijtc-799	18	11	well	well	ADV
ijtc-799	18	12	-	-	PUNCT
ijtc-799	18	13	being	being	NOUN
ijtc-799	18	14	of	of	ADP
ijtc-799	18	15	its	its	PRON
ijtc-799	18	16	people	people	NOUN
ijtc-799	18	17	continues	continue	VERB
ijtc-799	18	18	to	to	PART
ijtc-799	18	19	increase	increase	VERB
ijtc-799	18	20	over	over	ADP
ijtc-799	18	21	time	time	NOUN
ijtc-799	18	22	,	,	PUNCT
ijtc-799	18	23	especially	especially	ADV
ijtc-799	18	24	in	in	ADP
ijtc-799	18	25	developing	develop	VERB
ijtc-799	18	26	countries	country	NOUN
ijtc-799	18	27	.	.	PUNCT
ijtc-799	19	1	this	this	PRON
ijtc-799	19	2	is	be	AUX
ijtc-799	19	3	due	due	ADJ
ijtc-799	19	4	to	to	ADP
ijtc-799	19	5	a	a	DET
ijtc-799	19	6	significant	significant	ADJ
ijtc-799	19	7	population	population	NOUN
ijtc-799	19	8	growth	growth	NOUN
ijtc-799	19	9	and	and	CCONJ
ijtc-799	19	10	rapid	rapid	ADJ
ijtc-799	19	11	technological	technological	ADJ
ijtc-799	19	12	advancements	advancement	NOUN
ijtc-799	19	13	.	.	PUNCT
ijtc-799	20	1	while	while	SCONJ
ijtc-799	20	2	taxation	taxation	NOUN
ijtc-799	20	3	serves	serve	VERB
ijtc-799	20	4	as	as	ADP
ijtc-799	20	5	a	a	DET
ijtc-799	20	6	crucial	crucial	ADJ
ijtc-799	20	7	tool	tool	NOUN
ijtc-799	20	8	in	in	ADP
ijtc-799	20	9	fiscal	fiscal	ADJ
ijtc-799	20	10	policies	policy	NOUN
ijtc-799	20	11	aimed	aim	VERB
ijtc-799	20	12	at	at	ADP
ijtc-799	20	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	20	14	mailto:sprnwijaya@gmail.com	mailto:sprnwijaya@gmail.com	PROPN
ijtc-799	20	15	https://doi.org/10.52728/ijtc.v4i3.799	https://doi.org/10.52728/ijtc.v4i3.799	PROPN
ijtc-799	20	16	tax	tax	NOUN
ijtc-799	20	17	revenue	revenue	NOUN
ijtc-799	20	18	,	,	PUNCT
ijtc-799	20	19	fdi	fdi	NOUN
ijtc-799	20	20	,	,	PUNCT
ijtc-799	20	21	and	and	CCONJ
ijtc-799	20	22	agricultural	agricultural	ADJ
ijtc-799	20	23	sector	sector	NOUN
ijtc-799	20	24	:	:	PUNCT
ijtc-799	20	25	a	a	DET
ijtc-799	20	26	dynamic	dynamic	ADJ
ijtc-799	20	27	interaction	interaction	NOUN
ijtc-799	20	28	with	with	ADP
ijtc-799	20	29	regulatory	regulatory	ADJ
ijtc-799	20	30	quality	quality	NOUN
ijtc-799	20	31	as	as	ADP
ijtc-799	20	32	the	the	DET
ijtc-799	20	33	moderation	moderation	NOUN
ijtc-799	20	34	anwar	anwar	PROPN
ijtc-799	20	35	and	and	CCONJ
ijtc-799	20	36	wijaya	wijaya	PROPN
ijtc-799	20	37	525	525	NUM
ijtc-799	20	38	|	|	ADV
ijtc-799	20	39	ilomata	ilomata	PROPN
ijtc-799	20	40	international	international	ADJ
ijtc-799	20	41	journal	journal	NOUN
ijtc-799	20	42	of	of	ADP
ijtc-799	20	43	tax	tax	PROPN
ijtc-799	20	44	&	&	CCONJ
ijtc-799	20	45	accounting	accounting	PROPN
ijtc-799	20	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	20	47	generating	generate	VERB
ijtc-799	20	48	resources	resource	NOUN
ijtc-799	20	49	for	for	ADP
ijtc-799	20	50	economic	economic	ADJ
ijtc-799	20	51	growth	growth	NOUN
ijtc-799	20	52	within	within	ADP
ijtc-799	20	53	a	a	DET
ijtc-799	20	54	nation	nation	NOUN
ijtc-799	20	55	,	,	PUNCT
ijtc-799	20	56	there	there	PRON
ijtc-799	20	57	exists	exist	VERB
ijtc-799	20	58	a	a	DET
ijtc-799	20	59	notable	notable	ADJ
ijtc-799	20	60	disparity	disparity	NOUN
ijtc-799	20	61	between	between	ADP
ijtc-799	20	62	the	the	DET
ijtc-799	20	63	ever	ever	ADV
ijtc-799	20	64	-	-	PUNCT
ijtc-799	20	65	growing	grow	VERB
ijtc-799	20	66	requirements	requirement	NOUN
ijtc-799	20	67	of	of	ADP
ijtc-799	20	68	government	government	NOUN
ijtc-799	20	69	spending	spending	NOUN
ijtc-799	20	70	and	and	CCONJ
ijtc-799	20	71	the	the	DET
ijtc-799	20	72	insufficient	insufficient	ADJ
ijtc-799	20	73	amount	amount	NOUN
ijtc-799	20	74	of	of	ADP
ijtc-799	20	75	tax	tax	NOUN
ijtc-799	20	76	revenue	revenue	NOUN
ijtc-799	20	77	collected	collect	VERB
ijtc-799	20	78	to	to	PART
ijtc-799	20	79	support	support	VERB
ijtc-799	20	80	developmental	developmental	ADJ
ijtc-799	20	81	initiatives	initiative	NOUN
ijtc-799	20	82	.	.	PUNCT
ijtc-799	21	1	(	(	PUNCT
ijtc-799	21	2	david	david	PROPN
ijtc-799	21	3	a	a	X
ijtc-799	21	4	,	,	PUNCT
ijtc-799	21	5	2000	2000	NUM
ijtc-799	21	6	;	;	PUNCT
ijtc-799	21	7	ngotho	ngotho	PROPN
ijtc-799	21	8	&	&	CCONJ
ijtc-799	21	9	kerongo	kerongo	PROPN
ijtc-799	21	10	,	,	PUNCT
ijtc-799	21	11	2014	2014	NUM
ijtc-799	21	12	;	;	PUNCT
ijtc-799	21	13	oecd	oecd	PROPN
ijtc-799	21	14	,	,	PUNCT
ijtc-799	21	15	2008	2008	NUM
ijtc-799	21	16	;	;	PUNCT
ijtc-799	21	17	saibu	saibu	PROPN
ijtc-799	21	18	&	&	CCONJ
ijtc-799	21	19	olatunbosun	olatunbosun	PROPN
ijtc-799	21	20	,	,	PUNCT
ijtc-799	21	21	2013	2013	NUM
ijtc-799	21	22	)	)	PUNCT
ijtc-799	21	23	.	.	PUNCT
ijtc-799	22	1	tax	tax	NOUN
ijtc-799	22	2	revenue	revenue	NOUN
ijtc-799	22	3	pertains	pertain	VERB
ijtc-799	22	4	to	to	PART
ijtc-799	22	5	compulsory	compulsory	ADJ
ijtc-799	22	6	payments	payment	NOUN
ijtc-799	22	7	remitted	remit	VERB
ijtc-799	22	8	to	to	ADP
ijtc-799	22	9	the	the	DET
ijtc-799	22	10	central	central	ADJ
ijtc-799	22	11	government	government	NOUN
ijtc-799	22	12	for	for	ADP
ijtc-799	22	13	public	public	ADJ
ijtc-799	22	14	objectives	objective	NOUN
ijtc-799	22	15	,	,	PUNCT
ijtc-799	22	16	excluding	exclude	VERB
ijtc-799	22	17	specific	specific	ADJ
ijtc-799	22	18	items	item	NOUN
ijtc-799	22	19	such	such	ADJ
ijtc-799	22	20	as	as	ADP
ijtc-799	22	21	fines	fine	NOUN
ijtc-799	22	22	,	,	PUNCT
ijtc-799	22	23	penalties	penalty	NOUN
ijtc-799	22	24	,	,	PUNCT
ijtc-799	22	25	and	and	CCONJ
ijtc-799	22	26	certain	certain	ADJ
ijtc-799	22	27	social	social	ADJ
ijtc-799	22	28	security	security	NOUN
ijtc-799	22	29	contributions	contribution	NOUN
ijtc-799	22	30	(	(	PUNCT
ijtc-799	22	31	world	world	PROPN
ijtc-799	22	32	bank	bank	NOUN
ijtc-799	22	33	,	,	PUNCT
ijtc-799	22	34	2023	2023	NUM
ijtc-799	22	35	)	)	PUNCT
ijtc-799	22	36	.	.	PUNCT
ijtc-799	23	1	conversely	conversely	ADV
ijtc-799	23	2	,	,	PUNCT
ijtc-799	23	3	refunds	refund	NOUN
ijtc-799	23	4	and	and	CCONJ
ijtc-799	23	5	corrections	correction	NOUN
ijtc-799	23	6	resulting	result	VERB
ijtc-799	23	7	from	from	ADP
ijtc-799	23	8	tax	tax	NOUN
ijtc-799	23	9	collection	collection	NOUN
ijtc-799	23	10	errors	error	NOUN
ijtc-799	23	11	are	be	AUX
ijtc-799	23	12	considered	consider	VERB
ijtc-799	23	13	negative	negative	ADJ
ijtc-799	23	14	revenue	revenue	NOUN
ijtc-799	23	15	.	.	PUNCT
ijtc-799	24	1	the	the	DET
ijtc-799	24	2	magnitude	magnitude	NOUN
ijtc-799	24	3	of	of	ADP
ijtc-799	24	4	tax	tax	NOUN
ijtc-799	24	5	revenue	revenue	NOUN
ijtc-799	24	6	can	can	AUX
ijtc-799	24	7	be	be	AUX
ijtc-799	24	8	measured	measure	VERB
ijtc-799	24	9	in	in	ADP
ijtc-799	24	10	terms	term	NOUN
ijtc-799	24	11	of	of	ADP
ijtc-799	24	12	currency	currency	NOUN
ijtc-799	24	13	or	or	CCONJ
ijtc-799	24	14	as	as	ADP
ijtc-799	24	15	a	a	DET
ijtc-799	24	16	percentage	percentage	NOUN
ijtc-799	24	17	of	of	ADP
ijtc-799	24	18	a	a	DET
ijtc-799	24	19	country	country	NOUN
ijtc-799	24	20	's	's	PART
ijtc-799	24	21	total	total	ADJ
ijtc-799	24	22	gdp	gdp	NOUN
ijtc-799	24	23	.	.	PUNCT
ijtc-799	25	1	the	the	DET
ijtc-799	25	2	percentage	percentage	NOUN
ijtc-799	25	3	of	of	ADP
ijtc-799	25	4	tax	tax	NOUN
ijtc-799	25	5	revenue	revenue	NOUN
ijtc-799	25	6	in	in	ADP
ijtc-799	25	7	relation	relation	NOUN
ijtc-799	25	8	to	to	ADP
ijtc-799	25	9	gdp	gdp	NOUN
ijtc-799	25	10	indicates	indicate	VERB
ijtc-799	25	11	the	the	DET
ijtc-799	25	12	proportion	proportion	NOUN
ijtc-799	25	13	of	of	ADP
ijtc-799	25	14	a	a	DET
ijtc-799	25	15	nation	nation	NOUN
ijtc-799	25	16	's	's	PART
ijtc-799	25	17	economic	economic	ADJ
ijtc-799	25	18	output	output	NOUN
ijtc-799	25	19	obtained	obtain	VERB
ijtc-799	25	20	by	by	ADP
ijtc-799	25	21	the	the	DET
ijtc-799	25	22	government	government	NOUN
ijtc-799	25	23	through	through	ADP
ijtc-799	25	24	taxation	taxation	NOUN
ijtc-799	25	25	.	.	PUNCT
ijtc-799	26	1	there	there	PRON
ijtc-799	26	2	are	be	VERB
ijtc-799	26	3	three	three	NUM
ijtc-799	26	4	common	common	ADJ
ijtc-799	26	5	theories	theory	NOUN
ijtc-799	26	6	underlying	underlie	VERB
ijtc-799	26	7	the	the	DET
ijtc-799	26	8	study	study	NOUN
ijtc-799	26	9	on	on	ADP
ijtc-799	26	10	tax	tax	NOUN
ijtc-799	26	11	revenue	revenue	NOUN
ijtc-799	26	12	,	,	PUNCT
ijtc-799	26	13	namely	namely	ADV
ijtc-799	26	14	the	the	DET
ijtc-799	26	15	cost	cost	NOUN
ijtc-799	26	16	-	-	PUNCT
ijtc-799	26	17	of	of	ADP
ijtc-799	26	18	-	-	PUNCT
ijtc-799	26	19	service	service	NOUN
ijtc-799	26	20	theory	theory	NOUN
ijtc-799	26	21	,	,	PUNCT
ijtc-799	26	22	the	the	DET
ijtc-799	26	23	benefit	benefit	NOUN
ijtc-799	26	24	theory	theory	NOUN
ijtc-799	26	25	,	,	PUNCT
ijtc-799	26	26	and	and	CCONJ
ijtc-799	26	27	the	the	DET
ijtc-799	26	28	socio	socio	NOUN
ijtc-799	26	29	-	-	PUNCT
ijtc-799	26	30	political	political	ADJ
ijtc-799	26	31	theory	theory	NOUN
ijtc-799	26	32	of	of	ADP
ijtc-799	26	33	taxation	taxation	NOUN
ijtc-799	26	34	(	(	PUNCT
ijtc-799	26	35	ojong	ojong	NOUN
ijtc-799	26	36	et	et	PROPN
ijtc-799	26	37	al	al	PROPN
ijtc-799	26	38	.	.	PROPN
ijtc-799	26	39	,	,	PUNCT
ijtc-799	26	40	2016	2016	NUM
ijtc-799	26	41	)	)	PUNCT
ijtc-799	26	42	.	.	PUNCT
ijtc-799	27	1	the	the	DET
ijtc-799	27	2	cost	cost	NOUN
ijtc-799	27	3	-	-	PUNCT
ijtc-799	27	4	of	of	ADP
ijtc-799	27	5	-	-	PUNCT
ijtc-799	27	6	service	service	NOUN
ijtc-799	27	7	theory	theory	NOUN
ijtc-799	27	8	explained	explain	VERB
ijtc-799	27	9	that	that	SCONJ
ijtc-799	27	10	the	the	DET
ijtc-799	27	11	costs	cost	NOUN
ijtc-799	27	12	incurred	incur	VERB
ijtc-799	27	13	by	by	ADP
ijtc-799	27	14	the	the	DET
ijtc-799	27	15	government	government	NOUN
ijtc-799	27	16	in	in	ADP
ijtc-799	27	17	providing	provide	VERB
ijtc-799	27	18	specific	specific	ADJ
ijtc-799	27	19	services	service	NOUN
ijtc-799	27	20	to	to	ADP
ijtc-799	27	21	the	the	DET
ijtc-799	27	22	public	public	NOUN
ijtc-799	27	23	should	should	AUX
ijtc-799	27	24	be	be	AUX
ijtc-799	27	25	shared	share	VERB
ijtc-799	27	26	by	by	ADP
ijtc-799	27	27	the	the	DET
ijtc-799	27	28	individuals	individual	NOUN
ijtc-799	27	29	serving	serve	VERB
ijtc-799	27	30	as	as	ADP
ijtc-799	27	31	the	the	DET
ijtc-799	27	32	ultimate	ultimate	ADJ
ijtc-799	27	33	beneficiaries	beneficiary	NOUN
ijtc-799	27	34	(	(	PUNCT
ijtc-799	27	35	jhingan	jhingan	NOUN
ijtc-799	27	36	,	,	PUNCT
ijtc-799	27	37	2004	2004	NUM
ijtc-799	27	38	)	)	PUNCT
ijtc-799	27	39	.	.	PUNCT
ijtc-799	28	1	the	the	DET
ijtc-799	28	2	goal	goal	NOUN
ijtc-799	28	3	of	of	ADP
ijtc-799	28	4	the	the	DET
ijtc-799	28	5	state	state	NOUN
ijtc-799	28	6	is	be	AUX
ijtc-799	28	7	to	to	PART
ijtc-799	28	8	provide	provide	VERB
ijtc-799	28	9	services	service	NOUN
ijtc-799	28	10	to	to	ADP
ijtc-799	28	11	its	its	PRON
ijtc-799	28	12	people	people	NOUN
ijtc-799	28	13	,	,	PUNCT
ijtc-799	28	14	but	but	CCONJ
ijtc-799	28	15	the	the	DET
ijtc-799	28	16	application	application	NOUN
ijtc-799	28	17	of	of	ADP
ijtc-799	28	18	this	this	DET
ijtc-799	28	19	theory	theory	NOUN
ijtc-799	28	20	creates	create	VERB
ijtc-799	28	21	limitations	limitation	NOUN
ijtc-799	28	22	on	on	ADP
ijtc-799	28	23	government	government	NOUN
ijtc-799	28	24	services	service	NOUN
ijtc-799	28	25	.	.	PUNCT
ijtc-799	29	1	this	this	DET
ijtc-799	29	2	theory	theory	NOUN
ijtc-799	29	3	was	be	AUX
ijtc-799	29	4	subsequently	subsequently	ADV
ijtc-799	29	5	expanded	expand	VERB
ijtc-799	29	6	into	into	ADP
ijtc-799	29	7	the	the	DET
ijtc-799	29	8	benefit	benefit	NOUN
ijtc-799	29	9	theory	theory	NOUN
ijtc-799	29	10	of	of	ADP
ijtc-799	29	11	taxation	taxation	NOUN
ijtc-799	29	12	,	,	PUNCT
ijtc-799	29	13	which	which	PRON
ijtc-799	29	14	proposes	propose	VERB
ijtc-799	29	15	that	that	SCONJ
ijtc-799	29	16	individuals	individual	NOUN
ijtc-799	29	17	should	should	AUX
ijtc-799	29	18	contribute	contribute	VERB
ijtc-799	29	19	taxes	taxis	NOUN
ijtc-799	29	20	in	in	ADP
ijtc-799	29	21	proportion	proportion	NOUN
ijtc-799	29	22	to	to	ADP
ijtc-799	29	23	the	the	DET
ijtc-799	29	24	benefits	benefit	NOUN
ijtc-799	29	25	they	they	PRON
ijtc-799	29	26	derive	derive	VERB
ijtc-799	29	27	.	.	PUNCT
ijtc-799	30	1	however	however	ADV
ijtc-799	30	2	,	,	PUNCT
ijtc-799	30	3	a	a	DET
ijtc-799	30	4	research	research	NOUN
ijtc-799	30	5	by	by	ADP
ijtc-799	30	6	ahuja	ahuja	PROPN
ijtc-799	30	7	(	(	PUNCT
ijtc-799	30	8	2012	2012	NUM
ijtc-799	30	9	)	)	PUNCT
ijtc-799	30	10	argued	argue	VERB
ijtc-799	30	11	that	that	SCONJ
ijtc-799	30	12	quantifying	quantify	VERB
ijtc-799	30	13	the	the	DET
ijtc-799	30	14	precise	precise	ADJ
ijtc-799	30	15	number	number	NOUN
ijtc-799	30	16	of	of	ADP
ijtc-799	30	17	benefits	benefit	NOUN
ijtc-799	30	18	received	receive	VERB
ijtc-799	30	19	by	by	ADP
ijtc-799	30	20	individuals	individual	NOUN
ijtc-799	30	21	is	be	AUX
ijtc-799	30	22	challenging	challenge	VERB
ijtc-799	30	23	,	,	PUNCT
ijtc-799	30	24	resulting	result	VERB
ijtc-799	30	25	in	in	ADP
ijtc-799	30	26	the	the	DET
ijtc-799	30	27	declining	decline	VERB
ijtc-799	30	28	application	application	NOUN
ijtc-799	30	29	of	of	ADP
ijtc-799	30	30	this	this	DET
ijtc-799	30	31	theory	theory	NOUN
ijtc-799	30	32	.	.	PUNCT
ijtc-799	31	1	the	the	DET
ijtc-799	31	2	last	last	ADJ
ijtc-799	31	3	theory	theory	NOUN
ijtc-799	31	4	,	,	PUNCT
ijtc-799	31	5	the	the	DET
ijtc-799	31	6	socio	socio	NOUN
ijtc-799	31	7	-	-	PUNCT
ijtc-799	31	8	political	political	ADJ
ijtc-799	31	9	theory	theory	NOUN
ijtc-799	31	10	,	,	PUNCT
ijtc-799	31	11	states	state	VERB
ijtc-799	31	12	that	that	SCONJ
ijtc-799	31	13	the	the	DET
ijtc-799	31	14	primary	primary	ADJ
ijtc-799	31	15	purpose	purpose	NOUN
ijtc-799	31	16	of	of	ADP
ijtc-799	31	17	a	a	DET
ijtc-799	31	18	taxation	taxation	NOUN
ijtc-799	31	19	system	system	NOUN
ijtc-799	31	20	is	be	AUX
ijtc-799	31	21	for	for	ADP
ijtc-799	31	22	social	social	ADJ
ijtc-799	31	23	and	and	CCONJ
ijtc-799	31	24	political	political	ADJ
ijtc-799	31	25	objectives	objective	NOUN
ijtc-799	31	26	(	(	PUNCT
ijtc-799	31	27	ojong	ojong	NOUN
ijtc-799	31	28	et	et	PROPN
ijtc-799	31	29	al	al	PROPN
ijtc-799	31	30	.	.	PROPN
ijtc-799	31	31	,	,	PUNCT
ijtc-799	31	32	2016	2016	NUM
ijtc-799	31	33	)	)	PUNCT
ijtc-799	31	34	.	.	PUNCT
ijtc-799	32	1	this	this	DET
ijtc-799	32	2	theory	theory	NOUN
ijtc-799	32	3	emphasizes	emphasize	VERB
ijtc-799	32	4	that	that	SCONJ
ijtc-799	32	5	the	the	DET
ijtc-799	32	6	tax	tax	NOUN
ijtc-799	32	7	system	system	NOUN
ijtc-799	32	8	is	be	AUX
ijtc-799	32	9	designed	design	VERB
ijtc-799	32	10	not	not	PART
ijtc-799	32	11	for	for	ADP
ijtc-799	32	12	personal	personal	ADJ
ijtc-799	32	13	interests	interest	NOUN
ijtc-799	32	14	but	but	CCONJ
ijtc-799	32	15	for	for	ADP
ijtc-799	32	16	the	the	DET
ijtc-799	32	17	benefit	benefit	NOUN
ijtc-799	32	18	of	of	ADP
ijtc-799	32	19	society	society	NOUN
ijtc-799	32	20	as	as	ADP
ijtc-799	32	21	a	a	DET
ijtc-799	32	22	whole	whole	NOUN
ijtc-799	32	23	.	.	PUNCT
ijtc-799	33	1	furthermore	furthermore	ADV
ijtc-799	33	2	,	,	PUNCT
ijtc-799	33	3	tax	tax	NOUN
ijtc-799	33	4	revenue	revenue	NOUN
ijtc-799	33	5	functions	function	NOUN
ijtc-799	33	6	as	as	ADP
ijtc-799	33	7	a	a	DET
ijtc-799	33	8	measure	measure	NOUN
ijtc-799	33	9	of	of	ADP
ijtc-799	33	10	the	the	DET
ijtc-799	33	11	government	government	NOUN
ijtc-799	33	12	's	's	PART
ijtc-799	33	13	authority	authority	NOUN
ijtc-799	33	14	over	over	ADP
ijtc-799	33	15	a	a	DET
ijtc-799	33	16	nation	nation	NOUN
ijtc-799	33	17	's	's	PART
ijtc-799	33	18	economic	economic	ADJ
ijtc-799	33	19	resources	resource	NOUN
ijtc-799	33	20	(	(	PUNCT
ijtc-799	33	21	oecd	oecd	PROPN
ijtc-799	33	22	,	,	PUNCT
ijtc-799	33	23	2023	2023	NUM
ijtc-799	33	24	)	)	PUNCT
ijtc-799	33	25	.	.	PUNCT
ijtc-799	34	1	tax	tax	NOUN
ijtc-799	34	2	revenue	revenue	NOUN
ijtc-799	34	3	is	be	AUX
ijtc-799	34	4	a	a	DET
ijtc-799	34	5	pillar	pillar	NOUN
ijtc-799	34	6	supporting	support	VERB
ijtc-799	34	7	the	the	DET
ijtc-799	34	8	economic	economic	ADJ
ijtc-799	34	9	development	development	NOUN
ijtc-799	34	10	of	of	ADP
ijtc-799	34	11	a	a	DET
ijtc-799	34	12	country	country	NOUN
ijtc-799	34	13	(	(	PUNCT
ijtc-799	34	14	myles	myle	NOUN
ijtc-799	34	15	,	,	PUNCT
ijtc-799	34	16	2000	2000	NUM
ijtc-799	34	17	)	)	PUNCT
ijtc-799	34	18	.	.	PUNCT
ijtc-799	35	1	this	this	PRON
ijtc-799	35	2	is	be	AUX
ijtc-799	35	3	further	far	ADV
ijtc-799	35	4	supported	support	VERB
ijtc-799	35	5	by	by	ADP
ijtc-799	35	6	numerous	numerous	ADJ
ijtc-799	35	7	previous	previous	ADJ
ijtc-799	35	8	studies	study	NOUN
ijtc-799	35	9	from	from	ADP
ijtc-799	35	10	which	which	PRON
ijtc-799	35	11	it	it	PRON
ijtc-799	35	12	is	be	AUX
ijtc-799	35	13	claimed	claim	VERB
ijtc-799	35	14	that	that	SCONJ
ijtc-799	35	15	tax	tax	NOUN
ijtc-799	35	16	revenue	revenue	NOUN
ijtc-799	35	17	has	have	VERB
ijtc-799	35	18	a	a	DET
ijtc-799	35	19	positive	positive	ADJ
ijtc-799	35	20	impact	impact	NOUN
ijtc-799	35	21	on	on	ADP
ijtc-799	35	22	a	a	DET
ijtc-799	35	23	country	country	NOUN
ijtc-799	35	24	's	's	PART
ijtc-799	35	25	economic	economic	ADJ
ijtc-799	35	26	growth	growth	NOUN
ijtc-799	35	27	,	,	PUNCT
ijtc-799	35	28	such	such	ADJ
ijtc-799	35	29	as	as	ADP
ijtc-799	35	30	the	the	DET
ijtc-799	35	31	research	research	NOUN
ijtc-799	35	32	conducted	conduct	VERB
ijtc-799	35	33	by	by	ADP
ijtc-799	35	34	ofoegbu	ofoegbu	NOUN
ijtc-799	35	35	et	et	PROPN
ijtc-799	35	36	al	al	PROPN
ijtc-799	35	37	.	.	PROPN
ijtc-799	35	38	,	,	PUNCT
ijtc-799	35	39	(	(	PUNCT
ijtc-799	35	40	2016	2016	NUM
ijtc-799	35	41	)	)	PUNCT
ijtc-799	35	42	,	,	PUNCT
ijtc-799	35	43	onakoya	onakoya	PROPN
ijtc-799	35	44	et	et	PROPN
ijtc-799	35	45	al	al	PROPN
ijtc-799	35	46	.	.	PROPN
ijtc-799	35	47	,	,	PUNCT
ijtc-799	35	48	(	(	PUNCT
ijtc-799	35	49	2017	2017	NUM
ijtc-799	35	50	)	)	PUNCT
ijtc-799	35	51	,	,	PUNCT
ijtc-799	35	52	.	.	PUNCT
ijtc-799	36	1	kusi	kusi	PROPN
ijtc-799	36	2	(	(	PUNCT
ijtc-799	36	3	1998	1998	NUM
ijtc-799	36	4	)	)	PUNCT
ijtc-799	36	5	suggests	suggest	VERB
ijtc-799	36	6	that	that	SCONJ
ijtc-799	36	7	many	many	ADJ
ijtc-799	36	8	countries	country	NOUN
ijtc-799	36	9	tend	tend	VERB
ijtc-799	36	10	to	to	PART
ijtc-799	36	11	rely	rely	VERB
ijtc-799	36	12	on	on	ADP
ijtc-799	36	13	taxes	taxis	NOUN
ijtc-799	36	14	to	to	PART
ijtc-799	36	15	fulfil	fulfil	VERB
ijtc-799	36	16	their	their	PRON
ijtc-799	36	17	financial	financial	ADJ
ijtc-799	36	18	necessity	necessity	NOUN
ijtc-799	36	19	.	.	PUNCT
ijtc-799	37	1	this	this	PRON
ijtc-799	37	2	is	be	AUX
ijtc-799	37	3	because	because	SCONJ
ijtc-799	37	4	tax	tax	NOUN
ijtc-799	37	5	revenue	revenue	NOUN
ijtc-799	37	6	offers	offer	VERB
ijtc-799	37	7	not	not	PART
ijtc-799	37	8	only	only	ADV
ijtc-799	37	9	a	a	DET
ijtc-799	37	10	stable	stable	ADJ
ijtc-799	37	11	but	but	CCONJ
ijtc-799	37	12	also	also	ADV
ijtc-799	37	13	predictable	predictable	ADJ
ijtc-799	37	14	income	income	NOUN
ijtc-799	37	15	stream	stream	NOUN
ijtc-799	37	16	to	to	PART
ijtc-799	37	17	fulfil	fulfil	VERB
ijtc-799	37	18	the	the	DET
ijtc-799	37	19	objectives	objective	NOUN
ijtc-799	37	20	of	of	ADP
ijtc-799	37	21	the	the	DET
ijtc-799	37	22	state	state	NOUN
ijtc-799	37	23	needs	need	NOUN
ijtc-799	37	24	and	and	CCONJ
ijtc-799	37	25	the	the	DET
ijtc-799	37	26	economic	economic	ADJ
ijtc-799	37	27	development	development	NOUN
ijtc-799	37	28	(	(	PUNCT
ijtc-799	37	29	pfister	pfister	NOUN
ijtc-799	37	30	,	,	PUNCT
ijtc-799	37	31	2009	2009	NUM
ijtc-799	37	32	)	)	PUNCT
ijtc-799	37	33	.	.	PUNCT
ijtc-799	38	1	source	source	NOUN
ijtc-799	38	2	:	:	PUNCT
ijtc-799	38	3	world	world	PROPN
ijtc-799	38	4	bank	bank	PROPN
ijtc-799	38	5	,	,	PUNCT
ijtc-799	38	6	2023	2023	NUM
ijtc-799	38	7	(	(	PUNCT
ijtc-799	38	8	data	datum	NOUN
ijtc-799	38	9	processed	process	VERB
ijtc-799	38	10	by	by	ADP
ijtc-799	38	11	author	author	NOUN
ijtc-799	38	12	)	)	PUNCT
ijtc-799	38	13	picture	picture	NOUN
ijtc-799	38	14	1	1	NUM
ijtc-799	38	15	.	.	PUNCT
ijtc-799	38	16	tax	tax	NOUN
ijtc-799	38	17	revenue	revenue	NOUN
ijtc-799	38	18	data	datum	NOUN
ijtc-799	38	19	in	in	ADP
ijtc-799	38	20	asean	asean	ADJ
ijtc-799	38	21	member	member	NOUN
ijtc-799	38	22	countries	country	NOUN
ijtc-799	38	23	2012	2012	NUM
ijtc-799	38	24	-	-	SYM
ijtc-799	38	25	2019	2019	NUM
ijtc-799	38	26	0	0	NUM
ijtc-799	38	27	5	5	NUM
ijtc-799	38	28	10	10	NUM
ijtc-799	38	29	15	15	NUM
ijtc-799	38	30	20	20	NUM
ijtc-799	38	31	25	25	NUM
ijtc-799	38	32	2012	2012	NUM
ijtc-799	38	33	2013	2013	NUM
ijtc-799	38	34	2014	2014	NUM
ijtc-799	38	35	2015	2015	NUM
ijtc-799	38	36	2016	2016	NUM
ijtc-799	38	37	2017	2017	NUM
ijtc-799	38	38	2018	2018	NUM
ijtc-799	38	39	2019	2019	NUM
ijtc-799	38	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	38	41	tax	tax	NOUN
ijtc-799	38	42	revenue	revenue	NOUN
ijtc-799	38	43	,	,	PUNCT
ijtc-799	38	44	fdi	fdi	NOUN
ijtc-799	38	45	,	,	PUNCT
ijtc-799	38	46	and	and	CCONJ
ijtc-799	38	47	agricultural	agricultural	ADJ
ijtc-799	38	48	sector	sector	NOUN
ijtc-799	38	49	:	:	PUNCT
ijtc-799	38	50	a	a	DET
ijtc-799	38	51	dynamic	dynamic	ADJ
ijtc-799	38	52	interaction	interaction	NOUN
ijtc-799	38	53	with	with	ADP
ijtc-799	38	54	regulatory	regulatory	ADJ
ijtc-799	38	55	quality	quality	NOUN
ijtc-799	38	56	as	as	ADP
ijtc-799	38	57	the	the	DET
ijtc-799	38	58	moderation	moderation	NOUN
ijtc-799	38	59	anwar	anwar	PROPN
ijtc-799	38	60	and	and	CCONJ
ijtc-799	38	61	wijaya	wijaya	PROPN
ijtc-799	38	62	526	526	NUM
ijtc-799	38	63	|	|	ADV
ijtc-799	38	64	ilomata	ilomata	VERB
ijtc-799	38	65	international	international	ADJ
ijtc-799	38	66	journal	journal	NOUN
ijtc-799	38	67	of	of	ADP
ijtc-799	38	68	tax	tax	PROPN
ijtc-799	38	69	&	&	CCONJ
ijtc-799	38	70	accounting	accounting	PROPN
ijtc-799	38	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	38	72	the	the	DET
ijtc-799	38	73	asean	asean	ADJ
ijtc-799	38	74	economy	economy	NOUN
ijtc-799	38	75	has	have	AUX
ijtc-799	38	76	demonstrated	demonstrate	VERB
ijtc-799	38	77	commendable	commendable	ADJ
ijtc-799	38	78	progress	progress	NOUN
ijtc-799	38	79	and	and	CCONJ
ijtc-799	38	80	expansion	expansion	NOUN
ijtc-799	38	81	in	in	ADP
ijtc-799	38	82	the	the	DET
ijtc-799	38	83	last	last	ADJ
ijtc-799	38	84	thirty	thirty	NUM
ijtc-799	38	85	years	year	NOUN
ijtc-799	38	86	and	and	CCONJ
ijtc-799	38	87	so	so	ADV
ijtc-799	38	88	has	have	VERB
ijtc-799	38	89	in	in	ADP
ijtc-799	38	90	the	the	DET
ijtc-799	38	91	majority	majority	NOUN
ijtc-799	38	92	of	of	ADP
ijtc-799	38	93	asian	asian	ADJ
ijtc-799	38	94	nations	nation	NOUN
ijtc-799	38	95	(	(	PUNCT
ijtc-799	38	96	nguyen	nguyen	NOUN
ijtc-799	38	97	&	&	CCONJ
ijtc-799	38	98	darsono	darsono	PROPN
ijtc-799	38	99	,	,	PUNCT
ijtc-799	38	100	2022	2022	NUM
ijtc-799	38	101	)	)	PUNCT
ijtc-799	38	102	.	.	PUNCT
ijtc-799	39	1	simultaneously	simultaneously	ADV
ijtc-799	39	2	,	,	PUNCT
ijtc-799	39	3	lowincome	lowincome	NOUN
ijtc-799	39	4	economies	economy	NOUN
ijtc-799	39	5	like	like	ADP
ijtc-799	39	6	cambodia	cambodia	PROPN
ijtc-799	39	7	,	,	PUNCT
ijtc-799	39	8	laos	laos	PROPN
ijtc-799	39	9	,	,	PUNCT
ijtc-799	39	10	myanmar	myanmar	PROPN
ijtc-799	39	11	,	,	PUNCT
ijtc-799	39	12	and	and	CCONJ
ijtc-799	39	13	vietnam	vietnam	PROPN
ijtc-799	39	14	have	have	AUX
ijtc-799	39	15	exhibited	exhibit	VERB
ijtc-799	39	16	higher	high	ADJ
ijtc-799	39	17	growth	growth	NOUN
ijtc-799	39	18	rates	rate	NOUN
ijtc-799	39	19	compared	compare	VERB
ijtc-799	39	20	to	to	ADP
ijtc-799	39	21	their	their	PRON
ijtc-799	39	22	neighboring	neighboring	NOUN
ijtc-799	39	23	nations	nation	NOUN
ijtc-799	39	24	.	.	PUNCT
ijtc-799	40	1	it	it	PRON
ijtc-799	40	2	is	be	AUX
ijtc-799	40	3	then	then	ADV
ijtc-799	40	4	indicated	indicate	VERB
ijtc-799	40	5	that	that	SCONJ
ijtc-799	40	6	the	the	DET
ijtc-799	40	7	degree	degree	NOUN
ijtc-799	40	8	of	of	ADP
ijtc-799	40	9	economic	economic	ADJ
ijtc-799	40	10	is	be	AUX
ijtc-799	40	11	convergent	convergent	NOUN
ijtc-799	40	12	within	within	ADP
ijtc-799	40	13	the	the	DET
ijtc-799	40	14	asean	asean	ADJ
ijtc-799	40	15	region	region	NOUN
ijtc-799	40	16	(	(	PUNCT
ijtc-799	40	17	asean	asean	ADJ
ijtc-799	40	18	,	,	PUNCT
ijtc-799	40	19	2021	2021	NUM
ijtc-799	40	20	)	)	PUNCT
ijtc-799	40	21	.	.	PUNCT
ijtc-799	41	1	however	however	ADV
ijtc-799	41	2	,	,	PUNCT
ijtc-799	41	3	this	this	PRON
ijtc-799	41	4	may	may	AUX
ijtc-799	41	5	not	not	PART
ijtc-799	41	6	be	be	AUX
ijtc-799	41	7	fully	fully	ADV
ijtc-799	41	8	reflected	reflect	VERB
ijtc-799	41	9	in	in	ADP
ijtc-799	41	10	the	the	DET
ijtc-799	41	11	percentage	percentage	NOUN
ijtc-799	41	12	of	of	ADP
ijtc-799	41	13	tax	tax	NOUN
ijtc-799	41	14	revenue	revenue	NOUN
ijtc-799	41	15	to	to	ADP
ijtc-799	41	16	gdp	gdp	NOUN
ijtc-799	41	17	(	(	PUNCT
ijtc-799	41	18	hereinafter	hereinafter	NOUN
ijtc-799	41	19	referred	refer	VERB
ijtc-799	41	20	to	to	ADP
ijtc-799	41	21	as	as	ADP
ijtc-799	41	22	tax	tax	NOUN
ijtc-799	41	23	revenue	revenue	NOUN
ijtc-799	41	24	)	)	PUNCT
ijtc-799	41	25	.	.	PUNCT
ijtc-799	42	1	in	in	ADP
ijtc-799	42	2	recent	recent	ADJ
ijtc-799	42	3	years	year	NOUN
ijtc-799	42	4	,	,	PUNCT
ijtc-799	42	5	tax	tax	NOUN
ijtc-799	42	6	revenue	revenue	NOUN
ijtc-799	42	7	in	in	ADP
ijtc-799	42	8	asean	asean	ADJ
ijtc-799	42	9	countries	country	NOUN
ijtc-799	42	10	are	be	AUX
ijtc-799	42	11	fluctuating	fluctuate	VERB
ijtc-799	42	12	.	.	PUNCT
ijtc-799	43	1	the	the	DET
ijtc-799	43	2	international	international	ADJ
ijtc-799	43	3	monetary	monetary	ADJ
ijtc-799	43	4	fund	fund	NOUN
ijtc-799	43	5	(	(	PUNCT
ijtc-799	43	6	imf	imf	PROPN
ijtc-799	43	7	)	)	PUNCT
ijtc-799	43	8	states	state	VERB
ijtc-799	43	9	that	that	SCONJ
ijtc-799	43	10	the	the	DET
ijtc-799	43	11	development	development	NOUN
ijtc-799	43	12	of	of	ADP
ijtc-799	43	13	a	a	DET
ijtc-799	43	14	country	country	NOUN
ijtc-799	43	15	can	can	AUX
ijtc-799	43	16	be	be	AUX
ijtc-799	43	17	optimally	optimally	ADV
ijtc-799	43	18	and	and	CCONJ
ijtc-799	43	19	sustainably	sustainably	ADV
ijtc-799	43	20	implemented	implement	VERB
ijtc-799	43	21	if	if	SCONJ
ijtc-799	43	22	the	the	DET
ijtc-799	43	23	tax	tax	NOUN
ijtc-799	43	24	ratio	ratio	NOUN
ijtc-799	43	25	reaches	reach	VERB
ijtc-799	43	26	a	a	DET
ijtc-799	43	27	minimum	minimum	NOUN
ijtc-799	43	28	of	of	ADP
ijtc-799	43	29	15	15	NUM
ijtc-799	43	30	%	%	NOUN
ijtc-799	43	31	.	.	PUNCT
ijtc-799	44	1	there	there	PRON
ijtc-799	44	2	is	be	VERB
ijtc-799	44	3	a	a	DET
ijtc-799	44	4	visible	visible	ADJ
ijtc-799	44	5	tax	tax	NOUN
ijtc-799	44	6	revenue	revenue	NOUN
ijtc-799	44	7	gap	gap	NOUN
ijtc-799	44	8	from	from	ADP
ijtc-799	44	9	one	one	NUM
ijtc-799	44	10	country	country	NOUN
ijtc-799	44	11	to	to	ADP
ijtc-799	44	12	another	another	DET
ijtc-799	44	13	one	one	NOUN
ijtc-799	44	14	where	where	SCONJ
ijtc-799	44	15	some	some	DET
ijtc-799	44	16	asean	asean	ADJ
ijtc-799	44	17	nations	nation	NOUN
ijtc-799	44	18	such	such	ADJ
ijtc-799	44	19	as	as	ADP
ijtc-799	44	20	malaysia	malaysia	PROPN
ijtc-799	44	21	,	,	PUNCT
ijtc-799	44	22	thailand	thailand	PROPN
ijtc-799	44	23	,	,	PUNCT
ijtc-799	44	24	and	and	CCONJ
ijtc-799	44	25	cambodia	cambodia	PROPN
ijtc-799	44	26	have	have	AUX
ijtc-799	44	27	reached	reach	VERB
ijtc-799	44	28	the	the	DET
ijtc-799	44	29	15	15	NUM
ijtc-799	44	30	%	%	NOUN
ijtc-799	44	31	tax	tax	NOUN
ijtc-799	44	32	ratio	ratio	NOUN
ijtc-799	44	33	in	in	ADP
ijtc-799	44	34	certain	certain	ADJ
ijtc-799	44	35	years	year	NOUN
ijtc-799	44	36	,	,	PUNCT
ijtc-799	44	37	albeit	albeit	SCONJ
ijtc-799	44	38	with	with	ADP
ijtc-799	44	39	fluctuations	fluctuation	NOUN
ijtc-799	44	40	.	.	PUNCT
ijtc-799	45	1	nevertheless	nevertheless	ADV
ijtc-799	45	2	,	,	PUNCT
ijtc-799	45	3	other	other	ADJ
ijtc-799	45	4	asean	asean	ADJ
ijtc-799	45	5	members	member	NOUN
ijtc-799	45	6	have	have	AUX
ijtc-799	45	7	not	not	PART
ijtc-799	45	8	experienced	experience	VERB
ijtc-799	45	9	this	this	DET
ijtc-799	45	10	phenomenon	phenomenon	NOUN
ijtc-799	45	11	yet	yet	ADV
ijtc-799	45	12	.	.	PUNCT
ijtc-799	46	1	a	a	DET
ijtc-799	46	2	country	country	NOUN
ijtc-799	46	3	like	like	ADP
ijtc-799	46	4	brunei	brunei	PROPN
ijtc-799	46	5	darussalam	darussalam	PROPN
ijtc-799	46	6	even	even	ADV
ijtc-799	46	7	demonstrates	demonstrate	VERB
ijtc-799	46	8	a	a	DET
ijtc-799	46	9	significant	significant	ADJ
ijtc-799	46	10	gap	gap	NOUN
ijtc-799	46	11	compared	compare	VERB
ijtc-799	46	12	to	to	ADP
ijtc-799	46	13	the	the	DET
ijtc-799	46	14	other	other	ADJ
ijtc-799	46	15	countries	country	NOUN
ijtc-799	46	16	,	,	PUNCT
ijtc-799	46	17	where	where	SCONJ
ijtc-799	46	18	their	their	PRON
ijtc-799	46	19	tax	tax	NOUN
ijtc-799	46	20	revenue	revenue	NOUN
ijtc-799	46	21	is	be	AUX
ijtc-799	46	22	mostly	mostly	ADV
ijtc-799	46	23	under	under	ADP
ijtc-799	46	24	5	5	NUM
ijtc-799	46	25	%	%	NOUN
ijtc-799	46	26	.	.	PUNCT
ijtc-799	47	1	to	to	PART
ijtc-799	47	2	address	address	VERB
ijtc-799	47	3	the	the	DET
ijtc-799	47	4	hindrance	hindrance	NOUN
ijtc-799	47	5	to	to	ADP
ijtc-799	47	6	the	the	DET
ijtc-799	47	7	economic	economic	ADJ
ijtc-799	47	8	development	development	NOUN
ijtc-799	47	9	capacity	capacity	NOUN
ijtc-799	47	10	of	of	ADP
ijtc-799	47	11	a	a	DET
ijtc-799	47	12	country	country	NOUN
ijtc-799	47	13	,	,	PUNCT
ijtc-799	47	14	tax	tax	NOUN
ijtc-799	47	15	revenue	revenue	NOUN
ijtc-799	47	16	generation	generation	NOUN
ijtc-799	47	17	should	should	AUX
ijtc-799	47	18	be	be	AUX
ijtc-799	47	19	maximized	maximize	VERB
ijtc-799	47	20	.	.	PUNCT
ijtc-799	48	1	quantitative	quantitative	ADJ
ijtc-799	48	2	research	research	NOUN
ijtc-799	48	3	on	on	ADP
ijtc-799	48	4	taxation	taxation	NOUN
ijtc-799	48	5	becomes	become	VERB
ijtc-799	48	6	crucial	crucial	ADJ
ijtc-799	48	7	as	as	SCONJ
ijtc-799	48	8	to	to	PART
ijtc-799	48	9	determine	determine	VERB
ijtc-799	48	10	what	what	DET
ijtc-799	48	11	factors	factor	NOUN
ijtc-799	48	12	may	may	AUX
ijtc-799	48	13	affect	affect	VERB
ijtc-799	48	14	the	the	DET
ijtc-799	48	15	research	research	NOUN
ijtc-799	48	16	and	and	CCONJ
ijtc-799	48	17	identify	identify	VERB
ijtc-799	48	18	approaches	approach	NOUN
ijtc-799	48	19	for	for	ADP
ijtc-799	48	20	enhancing	enhance	VERB
ijtc-799	48	21	tax	tax	NOUN
ijtc-799	48	22	revenue	revenue	NOUN
ijtc-799	48	23	and	and	CCONJ
ijtc-799	48	24	funding	fund	VERB
ijtc-799	48	25	public	public	ADJ
ijtc-799	48	26	expenditures	expenditure	NOUN
ijtc-799	48	27	.	.	PUNCT
ijtc-799	49	1	additionally	additionally	ADV
ijtc-799	49	2	,	,	PUNCT
ijtc-799	49	3	tax	tax	NOUN
ijtc-799	49	4	revenue	revenue	NOUN
ijtc-799	49	5	plays	play	VERB
ijtc-799	49	6	a	a	DET
ijtc-799	49	7	valuable	valuable	ADJ
ijtc-799	49	8	role	role	NOUN
ijtc-799	49	9	in	in	ADP
ijtc-799	49	10	assessing	assess	VERB
ijtc-799	49	11	whether	whether	SCONJ
ijtc-799	49	12	or	or	CCONJ
ijtc-799	49	13	not	not	PART
ijtc-799	49	14	a	a	DET
ijtc-799	49	15	nation	nation	NOUN
ijtc-799	49	16	has	have	AUX
ijtc-799	49	17	effectively	effectively	ADV
ijtc-799	49	18	gathered	gather	VERB
ijtc-799	49	19	an	an	DET
ijtc-799	49	20	adequate	adequate	ADJ
ijtc-799	49	21	amount	amount	NOUN
ijtc-799	49	22	of	of	ADP
ijtc-799	49	23	taxes	taxis	NOUN
ijtc-799	49	24	based	base	VERB
ijtc-799	49	25	on	on	ADP
ijtc-799	49	26	its	its	PRON
ijtc-799	49	27	capacity	capacity	NOUN
ijtc-799	49	28	for	for	ADP
ijtc-799	49	29	tax	tax	NOUN
ijtc-799	49	30	collection	collection	NOUN
ijtc-799	49	31	.	.	PUNCT
ijtc-799	50	1	asean	asean	PROPN
ijtc-799	50	2	members	member	NOUN
ijtc-799	50	3	comprise	comprise	VERB
ijtc-799	50	4	of	of	ADP
ijtc-799	50	5	mostly	mostly	ADV
ijtc-799	50	6	developing	develop	VERB
ijtc-799	50	7	countries	country	NOUN
ijtc-799	50	8	rely	rely	VERB
ijtc-799	50	9	on	on	ADP
ijtc-799	50	10	agricultural	agricultural	ADJ
ijtc-799	50	11	sector	sector	NOUN
ijtc-799	50	12	.	.	PUNCT
ijtc-799	51	1	agricultural	agricultural	ADJ
ijtc-799	51	2	sector	sector	NOUN
ijtc-799	51	3	is	be	AUX
ijtc-799	51	4	still	still	ADV
ijtc-799	51	5	viewed	view	VERB
ijtc-799	51	6	as	as	ADP
ijtc-799	51	7	a	a	DET
ijtc-799	51	8	prime	prime	ADJ
ijtc-799	51	9	sector	sector	NOUN
ijtc-799	51	10	that	that	PRON
ijtc-799	51	11	contributes	contribute	VERB
ijtc-799	51	12	enormously	enormously	ADV
ijtc-799	51	13	towards	towards	ADP
ijtc-799	51	14	gdp	gdp	NOUN
ijtc-799	51	15	.	.	PUNCT
ijtc-799	52	1	people	people	NOUN
ijtc-799	52	2	in	in	ADP
ijtc-799	52	3	developing	develop	VERB
ijtc-799	52	4	countries	country	NOUN
ijtc-799	52	5	work	work	VERB
ijtc-799	52	6	as	as	ADP
ijtc-799	52	7	a	a	DET
ijtc-799	52	8	farmer	farmer	NOUN
ijtc-799	52	9	to	to	PART
ijtc-799	52	10	provide	provide	VERB
ijtc-799	52	11	their	their	PRON
ijtc-799	52	12	daily	daily	ADJ
ijtc-799	52	13	necessities	necessity	NOUN
ijtc-799	52	14	.	.	PUNCT
ijtc-799	53	1	being	be	AUX
ijtc-799	53	2	a	a	DET
ijtc-799	53	3	reliable	reliable	ADJ
ijtc-799	53	4	and	and	CCONJ
ijtc-799	53	5	impactful	impactful	ADJ
ijtc-799	53	6	sector	sector	NOUN
ijtc-799	53	7	makes	make	VERB
ijtc-799	53	8	it	it	PRON
ijtc-799	53	9	important	important	ADJ
ijtc-799	53	10	to	to	PART
ijtc-799	53	11	examine	examine	VERB
ijtc-799	53	12	whether	whether	SCONJ
ijtc-799	53	13	or	or	CCONJ
ijtc-799	53	14	not	not	PART
ijtc-799	53	15	this	this	DET
ijtc-799	53	16	particular	particular	ADJ
ijtc-799	53	17	sector	sector	NOUN
ijtc-799	53	18	is	be	AUX
ijtc-799	53	19	also	also	ADV
ijtc-799	53	20	impactful	impactful	ADJ
ijtc-799	53	21	on	on	ADP
ijtc-799	53	22	country	country	NOUN
ijtc-799	53	23	’s	’s	PART
ijtc-799	53	24	tax	tax	NOUN
ijtc-799	53	25	revenue	revenue	NOUN
ijtc-799	53	26	.	.	PUNCT
ijtc-799	54	1	the	the	DET
ijtc-799	54	2	agricultural	agricultural	ADJ
ijtc-799	54	3	sector	sector	NOUN
ijtc-799	54	4	distinguishes	distinguish	VERB
ijtc-799	54	5	itself	itself	PRON
ijtc-799	54	6	from	from	ADP
ijtc-799	54	7	the	the	DET
ijtc-799	54	8	industrial	industrial	ADJ
ijtc-799	54	9	and	and	CCONJ
ijtc-799	54	10	service	service	NOUN
ijtc-799	54	11	sectors	sector	NOUN
ijtc-799	54	12	based	base	VERB
ijtc-799	54	13	on	on	ADP
ijtc-799	54	14	its	its	PRON
ijtc-799	54	15	unique	unique	ADJ
ijtc-799	54	16	roles	role	NOUN
ijtc-799	54	17	,	,	PUNCT
ijtc-799	54	18	which	which	PRON
ijtc-799	54	19	include	include	VERB
ijtc-799	54	20	providing	provide	VERB
ijtc-799	54	21	food	food	NOUN
ijtc-799	54	22	,	,	PUNCT
ijtc-799	54	23	fulfilling	fulfil	VERB
ijtc-799	54	24	social	social	ADJ
ijtc-799	54	25	needs	need	NOUN
ijtc-799	54	26	,	,	PUNCT
ijtc-799	54	27	contributing	contribute	VERB
ijtc-799	54	28	to	to	ADP
ijtc-799	54	29	national	national	ADJ
ijtc-799	54	30	economic	economic	ADJ
ijtc-799	54	31	growth	growth	NOUN
ijtc-799	54	32	,	,	PUNCT
ijtc-799	54	33	and	and	CCONJ
ijtc-799	54	34	serving	serve	VERB
ijtc-799	54	35	environmental	environmental	ADJ
ijtc-799	54	36	purposes	purpose	NOUN
ijtc-799	54	37	.	.	PUNCT
ijtc-799	55	1	(	(	PUNCT
ijtc-799	55	2	besusparienė	besusparienė	NOUN
ijtc-799	55	3	,	,	PUNCT
ijtc-799	55	4	2018	2018	NUM
ijtc-799	55	5	)	)	PUNCT
ijtc-799	55	6	.	.	PUNCT
ijtc-799	56	1	the	the	DET
ijtc-799	56	2	functions	function	NOUN
ijtc-799	56	3	of	of	ADP
ijtc-799	56	4	the	the	DET
ijtc-799	56	5	agricultural	agricultural	ADJ
ijtc-799	56	6	sector	sector	NOUN
ijtc-799	56	7	,	,	PUNCT
ijtc-799	56	8	which	which	PRON
ijtc-799	56	9	encompass	encompass	VERB
ijtc-799	56	10	economic	economic	ADJ
ijtc-799	56	11	,	,	PUNCT
ijtc-799	56	12	social	social	ADJ
ijtc-799	56	13	,	,	PUNCT
ijtc-799	56	14	and	and	CCONJ
ijtc-799	56	15	environmental	environmental	ADJ
ijtc-799	56	16	dimensions	dimension	NOUN
ijtc-799	56	17	,	,	PUNCT
ijtc-799	56	18	are	be	AUX
ijtc-799	56	19	intricately	intricately	ADV
ijtc-799	56	20	linked	link	VERB
ijtc-799	56	21	to	to	ADP
ijtc-799	56	22	the	the	DET
ijtc-799	56	23	concept	concept	NOUN
ijtc-799	56	24	of	of	ADP
ijtc-799	56	25	sustainable	sustainable	ADJ
ijtc-799	56	26	development	development	NOUN
ijtc-799	56	27	.	.	PUNCT
ijtc-799	57	1	agricultural	agricultural	ADJ
ijtc-799	57	2	activities	activity	NOUN
ijtc-799	57	3	can	can	AUX
ijtc-799	57	4	be	be	AUX
ijtc-799	57	5	differentiated	differentiate	VERB
ijtc-799	57	6	based	base	VERB
ijtc-799	57	7	on	on	ADP
ijtc-799	57	8	their	their	PRON
ijtc-799	57	9	singularity	singularity	NOUN
ijtc-799	57	10	determined	determine	VERB
ijtc-799	57	11	by	by	ADP
ijtc-799	57	12	seasonal	seasonal	ADJ
ijtc-799	57	13	work	work	NOUN
ijtc-799	57	14	,	,	PUNCT
ijtc-799	57	15	government	government	NOUN
ijtc-799	57	16	regulations	regulation	NOUN
ijtc-799	57	17	,	,	PUNCT
ijtc-799	57	18	work	work	NOUN
ijtc-799	57	19	involving	involve	VERB
ijtc-799	57	20	biological	biological	ADJ
ijtc-799	57	21	assets	asset	NOUN
ijtc-799	57	22	,	,	PUNCT
ijtc-799	57	23	and	and	CCONJ
ijtc-799	57	24	dependence	dependence	NOUN
ijtc-799	57	25	on	on	ADP
ijtc-799	57	26	environmental	environmental	ADJ
ijtc-799	57	27	conditions	condition	NOUN
ijtc-799	57	28	(	(	PUNCT
ijtc-799	57	29	girdžiūtė	girdžiūtė	NOUN
ijtc-799	57	30	&	&	CCONJ
ijtc-799	57	31	&	&	CCONJ
ijtc-799	57	32	slavickienė	slavickienė	PROPN
ijtc-799	57	33	,	,	PUNCT
ijtc-799	57	34	2011	2011	NUM
ijtc-799	57	35	)	)	PUNCT
ijtc-799	57	36	.	.	PUNCT
ijtc-799	58	1	the	the	DET
ijtc-799	58	2	agricultural	agricultural	ADJ
ijtc-799	58	3	sector	sector	NOUN
ijtc-799	58	4	is	be	AUX
ijtc-799	58	5	an	an	DET
ijtc-799	58	6	economic	economic	ADJ
ijtc-799	58	7	domain	domain	NOUN
ijtc-799	58	8	encompassing	encompass	VERB
ijtc-799	58	9	activities	activity	NOUN
ijtc-799	58	10	such	such	ADJ
ijtc-799	58	11	as	as	ADP
ijtc-799	58	12	crop	crop	NOUN
ijtc-799	58	13	cultivation	cultivation	NOUN
ijtc-799	58	14	,	,	PUNCT
ijtc-799	58	15	animal	animal	NOUN
ijtc-799	58	16	production	production	NOUN
ijtc-799	58	17	,	,	PUNCT
ijtc-799	58	18	agricultural	agricultural	ADJ
ijtc-799	58	19	engineering	engineering	NOUN
ijtc-799	58	20	,	,	PUNCT
ijtc-799	58	21	manufacturing	manufacturing	NOUN
ijtc-799	58	22	of	of	ADP
ijtc-799	58	23	agricultural	agricultural	ADJ
ijtc-799	58	24	machinery	machinery	NOUN
ijtc-799	58	25	,	,	PUNCT
ijtc-799	58	26	fertilizers	fertilizer	NOUN
ijtc-799	58	27	supply	supply	NOUN
ijtc-799	58	28	,	,	PUNCT
ijtc-799	58	29	and	and	CCONJ
ijtc-799	58	30	other	other	ADJ
ijtc-799	58	31	related	relate	VERB
ijtc-799	58	32	supports	support	NOUN
ijtc-799	58	33	aimed	aim	VERB
ijtc-799	58	34	at	at	ADP
ijtc-799	58	35	supporting	support	VERB
ijtc-799	58	36	agricultural	agricultural	ADJ
ijtc-799	58	37	practices	practice	NOUN
ijtc-799	58	38	(	(	PUNCT
ijtc-799	58	39	jean	jean	PROPN
ijtc-799	58	40	vasile	vasile	PROPN
ijtc-799	58	41	et	et	PROPN
ijtc-799	58	42	al	al	PROPN
ijtc-799	58	43	.	.	PROPN
ijtc-799	58	44	,	,	PUNCT
ijtc-799	58	45	2019	2019	NUM
ijtc-799	58	46	)	)	PUNCT
ijtc-799	58	47	.	.	PUNCT
ijtc-799	59	1	the	the	DET
ijtc-799	59	2	role	role	NOUN
ijtc-799	59	3	of	of	ADP
ijtc-799	59	4	the	the	DET
ijtc-799	59	5	agricultural	agricultural	ADJ
ijtc-799	59	6	sector	sector	NOUN
ijtc-799	59	7	itself	itself	PRON
ijtc-799	59	8	is	be	AUX
ijtc-799	59	9	significant	significant	ADJ
ijtc-799	59	10	in	in	ADP
ijtc-799	59	11	meeting	meet	VERB
ijtc-799	59	12	society	society	NOUN
ijtc-799	59	13	's	's	PART
ijtc-799	59	14	needs	need	NOUN
ijtc-799	59	15	and	and	CCONJ
ijtc-799	59	16	implementing	implement	VERB
ijtc-799	59	17	government	government	NOUN
ijtc-799	59	18	policies	policy	NOUN
ijtc-799	59	19	.	.	PUNCT
ijtc-799	60	1	in	in	ADP
ijtc-799	60	2	developing	develop	VERB
ijtc-799	60	3	nations	nation	NOUN
ijtc-799	60	4	,	,	PUNCT
ijtc-799	60	5	the	the	DET
ijtc-799	60	6	agricultural	agricultural	ADJ
ijtc-799	60	7	sector	sector	NOUN
ijtc-799	60	8	is	be	AUX
ijtc-799	60	9	typically	typically	ADV
ijtc-799	60	10	characterized	characterize	VERB
ijtc-799	60	11	by	by	ADP
ijtc-799	60	12	the	the	DET
ijtc-799	60	13	predominance	predominance	NOUN
ijtc-799	60	14	of	of	ADP
ijtc-799	60	15	numerous	numerous	ADJ
ijtc-799	60	16	small	small	ADJ
ijtc-799	60	17	-	-	PUNCT
ijtc-799	60	18	scale	scale	NOUN
ijtc-799	60	19	farmers	farmer	NOUN
ijtc-799	60	20	who	who	PRON
ijtc-799	60	21	engage	engage	VERB
ijtc-799	60	22	in	in	ADP
ijtc-799	60	23	self	self	NOUN
ijtc-799	60	24	-	-	PUNCT
ijtc-799	60	25	consumption	consumption	NOUN
ijtc-799	60	26	,	,	PUNCT
ijtc-799	60	27	selling	sell	VERB
ijtc-799	60	28	their	their	PRON
ijtc-799	60	29	produce	produce	NOUN
ijtc-799	60	30	in	in	ADP
ijtc-799	60	31	informal	informal	ADJ
ijtc-799	60	32	markets	market	NOUN
ijtc-799	60	33	,	,	PUNCT
ijtc-799	60	34	or	or	CCONJ
ijtc-799	60	35	practicing	practice	VERB
ijtc-799	60	36	the	the	DET
ijtc-799	60	37	barter	barter	NOUN
ijtc-799	60	38	systems	system	NOUN
ijtc-799	60	39	for	for	ADP
ijtc-799	60	40	the	the	DET
ijtc-799	60	41	exchange	exchange	NOUN
ijtc-799	60	42	of	of	ADP
ijtc-799	60	43	goods	good	NOUN
ijtc-799	60	44	.	.	PUNCT
ijtc-799	61	1	according	accord	VERB
ijtc-799	61	2	to	to	ADP
ijtc-799	61	3	matsuyama	matsuyama	PROPN
ijtc-799	61	4	(	(	PUNCT
ijtc-799	61	5	1992	1992	NUM
ijtc-799	61	6	)	)	PUNCT
ijtc-799	61	7	,	,	PUNCT
ijtc-799	61	8	there	there	PRON
ijtc-799	61	9	is	be	VERB
ijtc-799	61	10	a	a	DET
ijtc-799	61	11	positive	positive	ADJ
ijtc-799	61	12	link	link	NOUN
ijtc-799	61	13	between	between	ADP
ijtc-799	61	14	the	the	DET
ijtc-799	61	15	agricultural	agricultural	ADJ
ijtc-799	61	16	sector	sector	NOUN
ijtc-799	61	17	and	and	CCONJ
ijtc-799	61	18	industrial	industrial	ADJ
ijtc-799	61	19	progress	progress	NOUN
ijtc-799	61	20	.	.	PUNCT
ijtc-799	62	1	the	the	DET
ijtc-799	62	2	high	high	ADJ
ijtc-799	62	3	income	income	NOUN
ijtc-799	62	4	from	from	ADP
ijtc-799	62	5	the	the	DET
ijtc-799	62	6	agricultural	agricultural	ADJ
ijtc-799	62	7	sector	sector	NOUN
ijtc-799	62	8	leads	lead	VERB
ijtc-799	62	9	to	to	ADP
ijtc-799	62	10	the	the	DET
ijtc-799	62	11	domestic	domestic	ADJ
ijtc-799	62	12	demand	demand	NOUN
ijtc-799	62	13	for	for	ADP
ijtc-799	62	14	industrial	industrial	ADJ
ijtc-799	62	15	products	product	NOUN
ijtc-799	62	16	and	and	CCONJ
ijtc-799	62	17	increases	increase	VERB
ijtc-799	62	18	domestic	domestic	ADJ
ijtc-799	62	19	savings	saving	NOUN
ijtc-799	62	20	needed	need	VERB
ijtc-799	62	21	for	for	ADP
ijtc-799	62	22	industrialization	industrialization	NOUN
ijtc-799	62	23	.	.	PUNCT
ijtc-799	63	1	furthermore	furthermore	ADV
ijtc-799	63	2	,	,	PUNCT
ijtc-799	63	3	chang	chang	PROPN
ijtc-799	63	4	et	et	PROPN
ijtc-799	63	5	al	al	PROPN
ijtc-799	63	6	.	.	PROPN
ijtc-799	63	7	,	,	PUNCT
ijtc-799	63	8	(	(	PUNCT
ijtc-799	63	9	2006	2006	NUM
ijtc-799	63	10	)	)	PUNCT
ijtc-799	63	11	introduced	introduce	VERB
ijtc-799	63	12	the	the	DET
ijtc-799	63	13	theory	theory	NOUN
ijtc-799	63	14	of	of	ADP
ijtc-799	63	15	revenue	revenue	NOUN
ijtc-799	63	16	-	-	PUNCT
ijtc-799	63	17	generating	generate	VERB
ijtc-799	63	18	effect	effect	NOUN
ijtc-799	63	19	,	,	PUNCT
ijtc-799	63	20	which	which	PRON
ijtc-799	63	21	means	mean	VERB
ijtc-799	63	22	that	that	SCONJ
ijtc-799	63	23	higher	high	ADJ
ijtc-799	63	24	productivity	productivity	NOUN
ijtc-799	63	25	in	in	ADP
ijtc-799	63	26	the	the	DET
ijtc-799	63	27	agricultural	agricultural	ADJ
ijtc-799	63	28	sector	sector	NOUN
ijtc-799	63	29	will	will	AUX
ijtc-799	63	30	lead	lead	VERB
ijtc-799	63	31	to	to	ADP
ijtc-799	63	32	a	a	DET
ijtc-799	63	33	higher	high	ADJ
ijtc-799	63	34	tax	tax	NOUN
ijtc-799	63	35	base	base	NOUN
ijtc-799	63	36	.	.	PUNCT
ijtc-799	64	1	this	this	PRON
ijtc-799	64	2	will	will	AUX
ijtc-799	64	3	result	result	VERB
ijtc-799	64	4	in	in	ADP
ijtc-799	64	5	an	an	DET
ijtc-799	64	6	increase	increase	NOUN
ijtc-799	64	7	in	in	ADP
ijtc-799	64	8	tax	tax	NOUN
ijtc-799	64	9	revenue	revenue	NOUN
ijtc-799	64	10	derived	derive	VERB
ijtc-799	64	11	from	from	ADP
ijtc-799	64	12	the	the	DET
ijtc-799	64	13	agricultural	agricultural	ADJ
ijtc-799	64	14	sector	sector	NOUN
ijtc-799	64	15	.	.	PUNCT
ijtc-799	65	1	it	it	PRON
ijtc-799	65	2	is	be	AUX
ijtc-799	65	3	also	also	ADV
ijtc-799	65	4	stated	state	VERB
ijtc-799	65	5	that	that	SCONJ
ijtc-799	65	6	an	an	DET
ijtc-799	65	7	increase	increase	NOUN
ijtc-799	65	8	of	of	ADP
ijtc-799	65	9	output	output	NOUN
ijtc-799	65	10	in	in	ADP
ijtc-799	65	11	the	the	DET
ijtc-799	65	12	agricultural	agricultural	ADJ
ijtc-799	65	13	sector	sector	NOUN
ijtc-799	65	14	will	will	AUX
ijtc-799	65	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	65	16	tax	tax	NOUN
ijtc-799	65	17	revenue	revenue	NOUN
ijtc-799	65	18	,	,	PUNCT
ijtc-799	65	19	fdi	fdi	NOUN
ijtc-799	65	20	,	,	PUNCT
ijtc-799	65	21	and	and	CCONJ
ijtc-799	65	22	agricultural	agricultural	ADJ
ijtc-799	65	23	sector	sector	NOUN
ijtc-799	65	24	:	:	PUNCT
ijtc-799	65	25	a	a	DET
ijtc-799	65	26	dynamic	dynamic	ADJ
ijtc-799	65	27	interaction	interaction	NOUN
ijtc-799	65	28	with	with	ADP
ijtc-799	65	29	regulatory	regulatory	ADJ
ijtc-799	65	30	quality	quality	NOUN
ijtc-799	65	31	as	as	ADP
ijtc-799	65	32	the	the	DET
ijtc-799	65	33	moderation	moderation	NOUN
ijtc-799	65	34	anwar	anwar	PROPN
ijtc-799	65	35	and	and	CCONJ
ijtc-799	65	36	wijaya	wijaya	PROPN
ijtc-799	65	37	527	527	NUM
ijtc-799	65	38	|	|	ADV
ijtc-799	65	39	ilomata	ilomata	PROPN
ijtc-799	65	40	international	international	ADJ
ijtc-799	65	41	journal	journal	NOUN
ijtc-799	65	42	of	of	ADP
ijtc-799	65	43	tax	tax	PROPN
ijtc-799	65	44	&	&	CCONJ
ijtc-799	65	45	accounting	accounting	PROPN
ijtc-799	65	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	65	47	lead	lead	NOUN
ijtc-799	65	48	to	to	ADP
ijtc-799	65	49	an	an	DET
ijtc-799	65	50	increased	increase	VERB
ijtc-799	65	51	public	public	ADJ
ijtc-799	65	52	spending	spending	NOUN
ijtc-799	65	53	on	on	ADP
ijtc-799	65	54	infrastructure	infrastructure	NOUN
ijtc-799	65	55	.	.	PUNCT
ijtc-799	66	1	therefore	therefore	ADV
ijtc-799	66	2	,	,	PUNCT
ijtc-799	66	3	it	it	PRON
ijtc-799	66	4	is	be	AUX
ijtc-799	66	5	expected	expect	VERB
ijtc-799	66	6	that	that	SCONJ
ijtc-799	66	7	there	there	PRON
ijtc-799	66	8	will	will	AUX
ijtc-799	66	9	be	be	AUX
ijtc-799	66	10	a	a	DET
ijtc-799	66	11	positive	positive	ADJ
ijtc-799	66	12	relationship	relationship	NOUN
ijtc-799	66	13	between	between	ADP
ijtc-799	66	14	the	the	DET
ijtc-799	66	15	agricultural	agricultural	ADJ
ijtc-799	66	16	sector	sector	NOUN
ijtc-799	66	17	and	and	CCONJ
ijtc-799	66	18	the	the	DET
ijtc-799	66	19	tax	tax	NOUN
ijtc-799	66	20	revenue	revenue	NOUN
ijtc-799	66	21	.	.	PUNCT
ijtc-799	67	1	conversely	conversely	ADV
ijtc-799	67	2	,	,	PUNCT
ijtc-799	67	3	in	in	ADP
ijtc-799	67	4	recent	recent	ADJ
ijtc-799	67	5	years	year	NOUN
ijtc-799	67	6	,	,	PUNCT
ijtc-799	67	7	foreign	foreign	ADJ
ijtc-799	67	8	investment	investment	NOUN
ijtc-799	67	9	has	have	AUX
ijtc-799	67	10	gained	gain	VERB
ijtc-799	67	11	popularity	popularity	NOUN
ijtc-799	67	12	as	as	ADP
ijtc-799	67	13	a	a	DET
ijtc-799	67	14	means	means	NOUN
ijtc-799	67	15	of	of	ADP
ijtc-799	67	16	financing	financing	NOUN
ijtc-799	67	17	for	for	ADP
ijtc-799	67	18	countries	country	NOUN
ijtc-799	67	19	,	,	PUNCT
ijtc-799	67	20	including	include	VERB
ijtc-799	67	21	those	those	PRON
ijtc-799	67	22	within	within	ADP
ijtc-799	67	23	the	the	DET
ijtc-799	67	24	asean	asean	ADJ
ijtc-799	67	25	region	region	NOUN
ijtc-799	67	26	.	.	PUNCT
ijtc-799	68	1	presently	presently	ADV
ijtc-799	68	2	,	,	PUNCT
ijtc-799	68	3	foreign	foreign	ADJ
ijtc-799	68	4	direct	direct	ADJ
ijtc-799	68	5	investment	investment	NOUN
ijtc-799	68	6	(	(	PUNCT
ijtc-799	68	7	fdi	fdi	NOUN
ijtc-799	68	8	)	)	PUNCT
ijtc-799	68	9	stands	stand	VERB
ijtc-799	68	10	as	as	ADP
ijtc-799	68	11	a	a	DET
ijtc-799	68	12	crucial	crucial	ADJ
ijtc-799	68	13	external	external	ADJ
ijtc-799	68	14	funding	funding	NOUN
ijtc-799	68	15	source	source	NOUN
ijtc-799	68	16	for	for	ADP
ijtc-799	68	17	developing	develop	VERB
ijtc-799	68	18	nations	nation	NOUN
ijtc-799	68	19	(	(	PUNCT
ijtc-799	68	20	camara	camara	PROPN
ijtc-799	68	21	,	,	PUNCT
ijtc-799	68	22	2022	2022	NUM
ijtc-799	68	23	)	)	PUNCT
ijtc-799	68	24	.	.	PUNCT
ijtc-799	69	1	united	united	PROPN
ijtc-799	69	2	nations	nations	PROPN
ijtc-799	69	3	conference	conference	PROPN
ijtc-799	69	4	on	on	ADP
ijtc-799	69	5	trade	trade	NOUN
ijtc-799	69	6	and	and	CCONJ
ijtc-799	69	7	development	development	NOUN
ijtc-799	69	8	(	(	PUNCT
ijtc-799	69	9	unctad	unctad	PROPN
ijtc-799	69	10	)	)	PUNCT
ijtc-799	69	11	(	(	PUNCT
ijtc-799	69	12	2019	2019	NUM
ijtc-799	69	13	)	)	PUNCT
ijtc-799	69	14	stated	state	VERB
ijtc-799	69	15	that	that	SCONJ
ijtc-799	69	16	in	in	ADP
ijtc-799	69	17	recent	recent	ADJ
ijtc-799	69	18	years	year	NOUN
ijtc-799	69	19	,	,	PUNCT
ijtc-799	69	20	developing	develop	VERB
ijtc-799	69	21	countries	country	NOUN
ijtc-799	69	22	in	in	ADP
ijtc-799	69	23	asia	asia	PROPN
ijtc-799	69	24	have	have	AUX
ijtc-799	69	25	experienced	experience	VERB
ijtc-799	69	26	a	a	DET
ijtc-799	69	27	continuous	continuous	ADJ
ijtc-799	69	28	increase	increase	NOUN
ijtc-799	69	29	in	in	ADP
ijtc-799	69	30	foreign	foreign	ADJ
ijtc-799	69	31	investment	investment	NOUN
ijtc-799	69	32	inflows	inflow	NOUN
ijtc-799	69	33	,	,	PUNCT
ijtc-799	69	34	accounting	account	VERB
ijtc-799	69	35	for	for	ADP
ijtc-799	69	36	54	54	NUM
ijtc-799	69	37	%	%	NOUN
ijtc-799	69	38	of	of	ADP
ijtc-799	69	39	total	total	ADJ
ijtc-799	69	40	fdi	fdi	PROPN
ijtc-799	69	41	.	.	PUNCT
ijtc-799	70	1	therefore	therefore	ADV
ijtc-799	70	2	,	,	PUNCT
ijtc-799	70	3	it	it	PRON
ijtc-799	70	4	is	be	AUX
ijtc-799	70	5	also	also	ADV
ijtc-799	70	6	important	important	ADJ
ijtc-799	70	7	to	to	PART
ijtc-799	70	8	point	point	VERB
ijtc-799	70	9	out	out	ADP
ijtc-799	70	10	whether	whether	SCONJ
ijtc-799	70	11	or	or	CCONJ
ijtc-799	70	12	not	not	PART
ijtc-799	70	13	this	this	DET
ijtc-799	70	14	typical	typical	ADJ
ijtc-799	70	15	financing	financing	NOUN
ijtc-799	70	16	creates	create	VERB
ijtc-799	70	17	a	a	DET
ijtc-799	70	18	stronger	strong	ADJ
ijtc-799	70	19	foundation	foundation	NOUN
ijtc-799	70	20	for	for	ADP
ijtc-799	70	21	a	a	DET
ijtc-799	70	22	country	country	NOUN
ijtc-799	70	23	to	to	PART
ijtc-799	70	24	generate	generate	VERB
ijtc-799	70	25	more	more	ADJ
ijtc-799	70	26	tax	tax	NOUN
ijtc-799	70	27	revenue	revenue	NOUN
ijtc-799	70	28	.	.	PUNCT
ijtc-799	71	1	theoretically	theoretically	ADV
ijtc-799	71	2	,	,	PUNCT
ijtc-799	71	3	the	the	DET
ijtc-799	71	4	harrod	harrod	NOUN
ijtc-799	71	5	-	-	PUNCT
ijtc-799	71	6	domar	domar	PROPN
ijtc-799	71	7	’s	’s	PART
ijtc-799	71	8	growth	growth	NOUN
ijtc-799	71	9	model	model	NOUN
ijtc-799	71	10	proposes	propose	VERB
ijtc-799	71	11	that	that	SCONJ
ijtc-799	71	12	economic	economic	ADJ
ijtc-799	71	13	growth	growth	NOUN
ijtc-799	71	14	can	can	AUX
ijtc-799	71	15	be	be	AUX
ijtc-799	71	16	attained	attain	VERB
ijtc-799	71	17	by	by	ADP
ijtc-799	71	18	investing	invest	VERB
ijtc-799	71	19	savings	saving	NOUN
ijtc-799	71	20	in	in	ADP
ijtc-799	71	21	a	a	DET
ijtc-799	71	22	linear	linear	ADJ
ijtc-799	71	23	or	or	CCONJ
ijtc-799	71	24	parallel	parallel	ADJ
ijtc-799	71	25	manner	manner	NOUN
ijtc-799	71	26	(	(	PUNCT
ijtc-799	71	27	drăgoi	drăgoi	NOUN
ijtc-799	71	28	,	,	PUNCT
ijtc-799	71	29	2019	2019	NUM
ijtc-799	71	30	)	)	PUNCT
ijtc-799	71	31	.	.	PUNCT
ijtc-799	72	1	in	in	ADP
ijtc-799	72	2	this	this	DET
ijtc-799	72	3	theory	theory	NOUN
ijtc-799	72	4	,	,	PUNCT
ijtc-799	72	5	economic	economic	ADJ
ijtc-799	72	6	growth	growth	NOUN
ijtc-799	72	7	is	be	AUX
ijtc-799	72	8	expected	expect	VERB
ijtc-799	72	9	to	to	PART
ijtc-799	72	10	progress	progress	VERB
ijtc-799	72	11	in	in	ADP
ijtc-799	72	12	line	line	NOUN
ijtc-799	72	13	with	with	ADP
ijtc-799	72	14	the	the	DET
ijtc-799	72	15	increase	increase	NOUN
ijtc-799	72	16	in	in	ADP
ijtc-799	72	17	linear	linear	ADJ
ijtc-799	72	18	or	or	CCONJ
ijtc-799	72	19	parallel	parallel	ADJ
ijtc-799	72	20	savings	saving	NOUN
ijtc-799	72	21	.	.	PUNCT
ijtc-799	73	1	this	this	DET
ijtc-799	73	2	theory	theory	NOUN
ijtc-799	73	3	was	be	AUX
ijtc-799	73	4	further	far	ADV
ijtc-799	73	5	developed	develop	VERB
ijtc-799	73	6	by	by	ADP
ijtc-799	73	7	solow	solow	PROPN
ijtc-799	73	8	,	,	PUNCT
ijtc-799	73	9	who	who	PRON
ijtc-799	73	10	defined	define	VERB
ijtc-799	73	11	economic	economic	ADJ
ijtc-799	73	12	development	development	NOUN
ijtc-799	73	13	(	(	PUNCT
ijtc-799	73	14	y	y	NOUN
ijtc-799	73	15	)	)	PUNCT
ijtc-799	73	16	as	as	ADP
ijtc-799	73	17	a	a	DET
ijtc-799	73	18	function	function	NOUN
ijtc-799	73	19	of	of	ADP
ijtc-799	73	20	capital	capital	NOUN
ijtc-799	73	21	(	(	PUNCT
ijtc-799	73	22	k	k	NOUN
ijtc-799	73	23	)	)	PUNCT
ijtc-799	73	24	and	and	CCONJ
ijtc-799	73	25	labor	labor	NOUN
ijtc-799	73	26	(	(	PUNCT
ijtc-799	73	27	l	l	NOUN
ijtc-799	73	28	)	)	PUNCT
ijtc-799	73	29	(	(	PUNCT
ijtc-799	73	30	solow	solow	PROPN
ijtc-799	73	31	,	,	PUNCT
ijtc-799	73	32	1956	1956	NUM
ijtc-799	73	33	)	)	PUNCT
ijtc-799	73	34	.	.	PUNCT
ijtc-799	74	1	based	base	VERB
ijtc-799	74	2	on	on	ADP
ijtc-799	74	3	this	this	DET
ijtc-799	74	4	theory	theory	NOUN
ijtc-799	74	5	,	,	PUNCT
ijtc-799	74	6	it	it	PRON
ijtc-799	74	7	can	can	AUX
ijtc-799	74	8	be	be	AUX
ijtc-799	74	9	stated	state	VERB
ijtc-799	74	10	that	that	SCONJ
ijtc-799	74	11	the	the	DET
ijtc-799	74	12	accumulation	accumulation	NOUN
ijtc-799	74	13	of	of	ADP
ijtc-799	74	14	capital	capital	NOUN
ijtc-799	74	15	plays	play	VERB
ijtc-799	74	16	a	a	DET
ijtc-799	74	17	crucial	crucial	ADJ
ijtc-799	74	18	role	role	NOUN
ijtc-799	74	19	in	in	ADP
ijtc-799	74	20	achieving	achieve	VERB
ijtc-799	74	21	economic	economic	ADJ
ijtc-799	74	22	growth	growth	NOUN
ijtc-799	74	23	.	.	PUNCT
ijtc-799	75	1	this	this	DET
ijtc-799	75	2	capital	capital	NOUN
ijtc-799	75	3	can	can	AUX
ijtc-799	75	4	be	be	AUX
ijtc-799	75	5	augmented	augment	VERB
ijtc-799	75	6	through	through	ADP
ijtc-799	75	7	investments	investment	NOUN
ijtc-799	75	8	,	,	PUNCT
ijtc-799	75	9	while	while	SCONJ
ijtc-799	75	10	factors	factor	NOUN
ijtc-799	75	11	such	such	ADJ
ijtc-799	75	12	as	as	ADP
ijtc-799	75	13	depreciation	depreciation	NOUN
ijtc-799	75	14	and	and	CCONJ
ijtc-799	75	15	population	population	NOUN
ijtc-799	75	16	growth	growth	NOUN
ijtc-799	75	17	can	can	AUX
ijtc-799	75	18	lead	lead	VERB
ijtc-799	75	19	to	to	ADP
ijtc-799	75	20	its	its	PRON
ijtc-799	75	21	decline	decline	NOUN
ijtc-799	75	22	.	.	PUNCT
ijtc-799	76	1	krugman	krugman	PROPN
ijtc-799	76	2	as	as	SCONJ
ijtc-799	76	3	cited	cite	VERB
ijtc-799	76	4	in	in	ADP
ijtc-799	76	5	sarwedi	sarwedi	PROPN
ijtc-799	76	6	,	,	PUNCT
ijtc-799	76	7	(	(	PUNCT
ijtc-799	76	8	2002	2002	NUM
ijtc-799	76	9	)	)	PUNCT
ijtc-799	76	10	defines	define	VERB
ijtc-799	76	11	foreign	foreign	ADJ
ijtc-799	76	12	direct	direct	ADJ
ijtc-799	76	13	investment	investment	NOUN
ijtc-799	76	14	(	(	PUNCT
ijtc-799	76	15	fdi	fdi	NOUN
ijtc-799	76	16	)	)	PUNCT
ijtc-799	76	17	as	as	ADP
ijtc-799	76	18	an	an	DET
ijtc-799	76	19	international	international	ADJ
ijtc-799	76	20	capital	capital	NOUN
ijtc-799	76	21	flow	flow	NOUN
ijtc-799	76	22	in	in	ADP
ijtc-799	76	23	which	which	PRON
ijtc-799	76	24	a	a	DET
ijtc-799	76	25	company	company	NOUN
ijtc-799	76	26	from	from	ADP
ijtc-799	76	27	a	a	DET
ijtc-799	76	28	home	home	NOUN
ijtc-799	76	29	country	country	NOUN
ijtc-799	76	30	establishes	establish	VERB
ijtc-799	76	31	a	a	DET
ijtc-799	76	32	company	company	NOUN
ijtc-799	76	33	in	in	ADP
ijtc-799	76	34	the	the	DET
ijtc-799	76	35	host	host	NOUN
ijtc-799	76	36	country	country	NOUN
ijtc-799	76	37	for	for	ADP
ijtc-799	76	38	investment	investment	NOUN
ijtc-799	76	39	purposes	purpose	NOUN
ijtc-799	76	40	and/or	and/or	CCONJ
ijtc-799	76	41	solely	solely	ADV
ijtc-799	76	42	expands	expand	VERB
ijtc-799	76	43	an	an	DET
ijtc-799	76	44	existing	exist	VERB
ijtc-799	76	45	company	company	NOUN
ijtc-799	76	46	in	in	ADP
ijtc-799	76	47	the	the	DET
ijtc-799	76	48	host	host	NOUN
ijtc-799	76	49	country	country	NOUN
ijtc-799	76	50	.	.	PUNCT
ijtc-799	77	1	dunning	dun	VERB
ijtc-799	77	2	(	(	PUNCT
ijtc-799	77	3	2001	2001	NUM
ijtc-799	77	4	)	)	PUNCT
ijtc-799	77	5	proposes	propose	VERB
ijtc-799	77	6	the	the	DET
ijtc-799	77	7	oli	oli	ADJ
ijtc-799	77	8	paradigm	paradigm	NOUN
ijtc-799	77	9	theory	theory	NOUN
ijtc-799	77	10	further	far	ADV
ijtc-799	77	11	,	,	PUNCT
ijtc-799	77	12	stating	state	VERB
ijtc-799	77	13	that	that	SCONJ
ijtc-799	77	14	there	there	PRON
ijtc-799	77	15	are	be	VERB
ijtc-799	77	16	three	three	NUM
ijtc-799	77	17	conditions	condition	NOUN
ijtc-799	77	18	a	a	DET
ijtc-799	77	19	company	company	NOUN
ijtc-799	77	20	should	should	AUX
ijtc-799	77	21	cater	cater	VERB
ijtc-799	77	22	to	to	PART
ijtc-799	77	23	channel	channel	VERB
ijtc-799	77	24	its	its	PRON
ijtc-799	77	25	capital	capital	NOUN
ijtc-799	77	26	into	into	ADP
ijtc-799	77	27	a	a	DET
ijtc-799	77	28	country	country	NOUN
ijtc-799	77	29	in	in	ADP
ijtc-799	77	30	the	the	DET
ijtc-799	77	31	form	form	NOUN
ijtc-799	77	32	of	of	ADP
ijtc-799	77	33	foreign	foreign	ADJ
ijtc-799	77	34	direct	direct	ADJ
ijtc-799	77	35	investment	investment	NOUN
ijtc-799	77	36	:	:	PUNCT
ijtc-799	77	37	o	o	NOUN
ijtc-799	77	38	(	(	PUNCT
ijtc-799	77	39	ownership	ownership	NOUN
ijtc-799	77	40	advantage	advantage	NOUN
ijtc-799	77	41	)	)	PUNCT
ijtc-799	77	42	,	,	PUNCT
ijtc-799	77	43	refers	refer	VERB
ijtc-799	77	44	to	to	ADP
ijtc-799	77	45	the	the	DET
ijtc-799	77	46	form	form	NOUN
ijtc-799	77	47	of	of	ADP
ijtc-799	77	48	various	various	ADJ
ijtc-799	77	49	business	business	NOUN
ijtc-799	77	50	processes	process	NOUN
ijtc-799	77	51	,	,	PUNCT
ijtc-799	77	52	intangible	intangible	ADJ
ijtc-799	77	53	assets	asset	NOUN
ijtc-799	77	54	,	,	PUNCT
ijtc-799	77	55	knowhow	knowhow	NOUN
ijtc-799	77	56	,	,	PUNCT
ijtc-799	77	57	and	and	CCONJ
ijtc-799	77	58	so	so	ADV
ijtc-799	77	59	on	on	ADV
ijtc-799	77	60	;	;	PUNCT
ijtc-799	77	61	l	l	X
ijtc-799	77	62	(	(	PUNCT
ijtc-799	77	63	location	location	NOUN
ijtc-799	77	64	advantage	advantage	NOUN
ijtc-799	77	65	)	)	PUNCT
ijtc-799	77	66	,	,	PUNCT
ijtc-799	77	67	includes	include	VERB
ijtc-799	77	68	advantages	advantage	NOUN
ijtc-799	77	69	gained	gain	VERB
ijtc-799	77	70	from	from	ADP
ijtc-799	77	71	the	the	DET
ijtc-799	77	72	host	host	NOUN
ijtc-799	77	73	country	country	NOUN
ijtc-799	77	74	such	such	ADJ
ijtc-799	77	75	as	as	ADP
ijtc-799	77	76	accessibility	accessibility	NOUN
ijtc-799	77	77	,	,	PUNCT
ijtc-799	77	78	market	market	NOUN
ijtc-799	77	79	size	size	NOUN
ijtc-799	77	80	,	,	PUNCT
ijtc-799	77	81	labor	labor	NOUN
ijtc-799	77	82	wages	wage	NOUN
ijtc-799	77	83	,	,	PUNCT
ijtc-799	77	84	and	and	CCONJ
ijtc-799	77	85	macroeconomic	macroeconomic	ADJ
ijtc-799	77	86	stability	stability	NOUN
ijtc-799	77	87	;	;	PUNCT
ijtc-799	77	88	and	and	CCONJ
ijtc-799	77	89	i	i	PRON
ijtc-799	77	90	(	(	PUNCT
ijtc-799	77	91	internalization	internalization	NOUN
ijtc-799	77	92	advantage	advantage	NOUN
ijtc-799	77	93	)	)	PUNCT
ijtc-799	77	94	,	,	PUNCT
ijtc-799	77	95	is	be	AUX
ijtc-799	77	96	exclusive	exclusive	ADJ
ijtc-799	77	97	advantages	advantage	NOUN
ijtc-799	77	98	that	that	PRON
ijtc-799	77	99	can	can	AUX
ijtc-799	77	100	only	only	ADV
ijtc-799	77	101	be	be	AUX
ijtc-799	77	102	obtained	obtain	VERB
ijtc-799	77	103	by	by	ADP
ijtc-799	77	104	a	a	DET
ijtc-799	77	105	company	company	NOUN
ijtc-799	77	106	if	if	SCONJ
ijtc-799	77	107	it	it	PRON
ijtc-799	77	108	prefers	prefer	VERB
ijtc-799	77	109	direct	direct	ADJ
ijtc-799	77	110	investment	investment	NOUN
ijtc-799	77	111	to	to	ADP
ijtc-799	77	112	other	other	ADJ
ijtc-799	77	113	investment	investment	NOUN
ijtc-799	77	114	forms	form	NOUN
ijtc-799	77	115	.	.	PUNCT
ijtc-799	78	1	on	on	ADP
ijtc-799	78	2	the	the	DET
ijtc-799	78	3	other	other	ADJ
ijtc-799	78	4	hand	hand	NOUN
ijtc-799	78	5	,	,	PUNCT
ijtc-799	78	6	the	the	DET
ijtc-799	78	7	theory	theory	NOUN
ijtc-799	78	8	of	of	ADP
ijtc-799	78	9	economic	economic	ADJ
ijtc-799	78	10	regulation	regulation	NOUN
ijtc-799	78	11	(	(	PUNCT
ijtc-799	78	12	posner	posner	NOUN
ijtc-799	78	13	,	,	PUNCT
ijtc-799	78	14	1974	1974	NUM
ijtc-799	78	15	;	;	PUNCT
ijtc-799	78	16	becker	becker	NOUN
ijtc-799	78	17	,	,	PUNCT
ijtc-799	78	18	1983	1983	NUM
ijtc-799	78	19	;	;	PUNCT
ijtc-799	78	20	stigler	stigler	NOUN
ijtc-799	78	21	,	,	PUNCT
ijtc-799	78	22	1971	1971	NUM
ijtc-799	78	23	)	)	PUNCT
ijtc-799	78	24	implies	imply	VERB
ijtc-799	78	25	that	that	SCONJ
ijtc-799	78	26	changes	change	NOUN
ijtc-799	78	27	in	in	ADP
ijtc-799	78	28	economic	economic	ADJ
ijtc-799	78	29	regulations	regulation	NOUN
ijtc-799	78	30	related	relate	VERB
ijtc-799	78	31	to	to	ADP
ijtc-799	78	32	market	market	NOUN
ijtc-799	78	33	entry	entry	NOUN
ijtc-799	78	34	,	,	PUNCT
ijtc-799	78	35	exit	exit	NOUN
ijtc-799	78	36	,	,	PUNCT
ijtc-799	78	37	products	product	NOUN
ijtc-799	78	38	,	,	PUNCT
ijtc-799	78	39	prices	price	NOUN
ijtc-799	78	40	,	,	PUNCT
ijtc-799	78	41	quantity	quantity	NOUN
ijtc-799	78	42	,	,	PUNCT
ijtc-799	78	43	or	or	CCONJ
ijtc-799	78	44	market	market	NOUN
ijtc-799	78	45	structure	structure	NOUN
ijtc-799	78	46	can	can	AUX
ijtc-799	78	47	impact	impact	VERB
ijtc-799	78	48	investment	investment	NOUN
ijtc-799	78	49	choices	choice	NOUN
ijtc-799	78	50	(	(	PUNCT
ijtc-799	78	51	weber	weber	PROPN
ijtc-799	78	52	waller	waller	PROPN
ijtc-799	78	53	,	,	PUNCT
ijtc-799	78	54	2006	2006	NUM
ijtc-799	78	55	)	)	PUNCT
ijtc-799	78	56	.	.	PUNCT
ijtc-799	79	1	fdi	fdi	NOUN
ijtc-799	79	2	increases	increase	VERB
ijtc-799	79	3	the	the	DET
ijtc-799	79	4	amount	amount	NOUN
ijtc-799	79	5	of	of	ADP
ijtc-799	79	6	investment	investment	NOUN
ijtc-799	79	7	in	in	ADP
ijtc-799	79	8	the	the	DET
ijtc-799	79	9	private	private	ADJ
ijtc-799	79	10	sector	sector	NOUN
ijtc-799	79	11	of	of	ADP
ijtc-799	79	12	a	a	DET
ijtc-799	79	13	country	country	NOUN
ijtc-799	79	14	.	.	PUNCT
ijtc-799	80	1	hence	hence	ADV
ijtc-799	80	2	,	,	PUNCT
ijtc-799	80	3	the	the	DET
ijtc-799	80	4	increased	increase	VERB
ijtc-799	80	5	capital	capital	NOUN
ijtc-799	80	6	serve	serve	VERB
ijtc-799	80	7	as	as	ADP
ijtc-799	80	8	broader	broad	ADJ
ijtc-799	80	9	economic	economic	ADJ
ijtc-799	80	10	from	from	ADP
ijtc-799	80	11	which	which	PRON
ijtc-799	80	12	positive	positive	ADJ
ijtc-799	80	13	relationship	relationship	NOUN
ijtc-799	80	14	between	between	ADP
ijtc-799	80	15	fdi	fdi	PROPN
ijtc-799	80	16	and	and	CCONJ
ijtc-799	80	17	tax	tax	NOUN
ijtc-799	80	18	revenue	revenue	NOUN
ijtc-799	80	19	can	can	AUX
ijtc-799	80	20	be	be	AUX
ijtc-799	80	21	made	make	VERB
ijtc-799	80	22	possible	possible	ADJ
ijtc-799	80	23	.	.	PUNCT
ijtc-799	81	1	it	it	PRON
ijtc-799	81	2	is	be	AUX
ijtc-799	81	3	important	important	ADJ
ijtc-799	81	4	to	to	PART
ijtc-799	81	5	note	note	VERB
ijtc-799	81	6	that	that	SCONJ
ijtc-799	81	7	the	the	DET
ijtc-799	81	8	amount	amount	NOUN
ijtc-799	81	9	of	of	ADP
ijtc-799	81	10	tax	tax	NOUN
ijtc-799	81	11	revenue	revenue	NOUN
ijtc-799	81	12	of	of	ADP
ijtc-799	81	13	a	a	DET
ijtc-799	81	14	country	country	NOUN
ijtc-799	81	15	can	can	AUX
ijtc-799	81	16	not	not	PART
ijtc-799	81	17	be	be	AUX
ijtc-799	81	18	separated	separate	VERB
ijtc-799	81	19	from	from	ADP
ijtc-799	81	20	how	how	SCONJ
ijtc-799	81	21	the	the	DET
ijtc-799	81	22	government	government	NOUN
ijtc-799	81	23	forms	form	VERB
ijtc-799	81	24	a	a	DET
ijtc-799	81	25	regulation	regulation	NOUN
ijtc-799	81	26	.	.	PUNCT
ijtc-799	82	1	according	accord	VERB
ijtc-799	82	2	to	to	ADP
ijtc-799	82	3	(	(	PUNCT
ijtc-799	82	4	teorell	teorell	PROPN
ijtc-799	82	5	&	&	CCONJ
ijtc-799	82	6	rothstein	rothstein	PROPN
ijtc-799	82	7	,	,	PUNCT
ijtc-799	82	8	2008	2008	NUM
ijtc-799	82	9	)	)	PUNCT
ijtc-799	82	10	,	,	PUNCT
ijtc-799	82	11	governance	governance	NOUN
ijtc-799	82	12	is	be	AUX
ijtc-799	82	13	a	a	DET
ijtc-799	82	14	comprehensive	comprehensive	ADJ
ijtc-799	82	15	concept	concept	NOUN
ijtc-799	82	16	that	that	PRON
ijtc-799	82	17	encompasses	encompass	VERB
ijtc-799	82	18	the	the	DET
ijtc-799	82	19	exercise	exercise	NOUN
ijtc-799	82	20	of	of	ADP
ijtc-799	82	21	authority	authority	NOUN
ijtc-799	82	22	,	,	PUNCT
ijtc-799	82	23	both	both	CCONJ
ijtc-799	82	24	formally	formally	ADV
ijtc-799	82	25	and	and	CCONJ
ijtc-799	82	26	informally	informally	ADV
ijtc-799	82	27	,	,	PUNCT
ijtc-799	82	28	in	in	ADP
ijtc-799	82	29	the	the	DET
ijtc-799	82	30	management	management	NOUN
ijtc-799	82	31	of	of	ADP
ijtc-799	82	32	a	a	DET
ijtc-799	82	33	nation	nation	NOUN
ijtc-799	82	34	's	's	PART
ijtc-799	82	35	resources	resource	NOUN
ijtc-799	82	36	.	.	PUNCT
ijtc-799	83	1	the	the	DET
ijtc-799	83	2	quality	quality	NOUN
ijtc-799	83	3	of	of	ADP
ijtc-799	83	4	governance	governance	NOUN
ijtc-799	83	5	is	be	AUX
ijtc-799	83	6	assessed	assess	VERB
ijtc-799	83	7	based	base	VERB
ijtc-799	83	8	on	on	ADP
ijtc-799	83	9	the	the	DET
ijtc-799	83	10	influence	influence	NOUN
ijtc-799	83	11	of	of	ADP
ijtc-799	83	12	this	this	DET
ijtc-799	83	13	exercise	exercise	NOUN
ijtc-799	83	14	of	of	ADP
ijtc-799	83	15	power	power	NOUN
ijtc-799	83	16	on	on	ADP
ijtc-799	83	17	the	the	DET
ijtc-799	83	18	citizens	citizen	NOUN
ijtc-799	83	19	'	'	PART
ijtc-799	83	20	quality	quality	NOUN
ijtc-799	83	21	of	of	ADP
ijtc-799	83	22	life	life	NOUN
ijtc-799	83	23	.	.	PUNCT
ijtc-799	84	1	kaufmann	kaufmann	PROPN
ijtc-799	84	2	et	et	PROPN
ijtc-799	84	3	al	al	PROPN
ijtc-799	84	4	.	.	PROPN
ijtc-799	84	5	(	(	PUNCT
ijtc-799	84	6	2010	2010	NUM
ijtc-799	84	7	)	)	PUNCT
ijtc-799	84	8	then	then	ADV
ijtc-799	84	9	introduced	introduce	VERB
ijtc-799	84	10	the	the	DET
ijtc-799	84	11	world	world	NOUN
ijtc-799	84	12	governance	governance	NOUN
ijtc-799	84	13	indicator	indicator	NOUN
ijtc-799	84	14	(	(	PUNCT
ijtc-799	84	15	wgi	wgi	PROPN
ijtc-799	84	16	)	)	PUNCT
ijtc-799	84	17	as	as	ADP
ijtc-799	84	18	a	a	DET
ijtc-799	84	19	tool	tool	NOUN
ijtc-799	84	20	to	to	PART
ijtc-799	84	21	measure	measure	VERB
ijtc-799	84	22	the	the	DET
ijtc-799	84	23	quality	quality	NOUN
ijtc-799	84	24	of	of	ADP
ijtc-799	84	25	governance	governance	NOUN
ijtc-799	84	26	in	in	ADP
ijtc-799	84	27	a	a	DET
ijtc-799	84	28	country	country	NOUN
ijtc-799	84	29	.	.	PUNCT
ijtc-799	85	1	wgi	wgi	PROPN
ijtc-799	85	2	consists	consist	VERB
ijtc-799	85	3	of	of	ADP
ijtc-799	85	4	six	six	NUM
ijtc-799	85	5	indicators	indicator	NOUN
ijtc-799	85	6	,	,	PUNCT
ijtc-799	85	7	one	one	NUM
ijtc-799	85	8	of	of	ADP
ijtc-799	85	9	which	which	PRON
ijtc-799	85	10	is	be	AUX
ijtc-799	85	11	regulatory	regulatory	ADJ
ijtc-799	85	12	quality	quality	NOUN
ijtc-799	85	13	that	that	PRON
ijtc-799	85	14	refers	refer	VERB
ijtc-799	85	15	to	to	ADP
ijtc-799	85	16	both	both	DET
ijtc-799	85	17	the	the	DET
ijtc-799	85	18	perception	perception	NOUN
ijtc-799	85	19	of	of	ADP
ijtc-799	85	20	the	the	DET
ijtc-799	85	21	government	government	NOUN
ijtc-799	85	22	's	's	PART
ijtc-799	85	23	competence	competence	NOUN
ijtc-799	85	24	in	in	ADP
ijtc-799	85	25	creating	create	VERB
ijtc-799	85	26	and	and	CCONJ
ijtc-799	85	27	implementing	implement	VERB
ijtc-799	85	28	effective	effective	ADJ
ijtc-799	85	29	policies	policy	NOUN
ijtc-799	85	30	and	and	CCONJ
ijtc-799	85	31	legislation	legislation	NOUN
ijtc-799	85	32	that	that	PRON
ijtc-799	85	33	facilitate	facilitate	VERB
ijtc-799	85	34	and	and	CCONJ
ijtc-799	85	35	encourage	encourage	VERB
ijtc-799	85	36	the	the	DET
ijtc-799	85	37	growth	growth	NOUN
ijtc-799	85	38	of	of	ADP
ijtc-799	85	39	the	the	DET
ijtc-799	85	40	private	private	ADJ
ijtc-799	85	41	sector	sector	NOUN
ijtc-799	85	42	.	.	PUNCT
ijtc-799	86	1	therefore	therefore	ADV
ijtc-799	86	2	,	,	PUNCT
ijtc-799	86	3	regulatory	regulatory	ADJ
ijtc-799	86	4	quality	quality	NOUN
ijtc-799	86	5	is	be	AUX
ijtc-799	86	6	expected	expect	VERB
ijtc-799	86	7	to	to	PART
ijtc-799	86	8	have	have	VERB
ijtc-799	86	9	a	a	DET
ijtc-799	86	10	positive	positive	ADJ
ijtc-799	86	11	influence	influence	NOUN
ijtc-799	86	12	on	on	ADP
ijtc-799	86	13	a	a	DET
ijtc-799	86	14	country	country	NOUN
ijtc-799	86	15	's	's	PART
ijtc-799	86	16	tax	tax	NOUN
ijtc-799	86	17	revenue	revenue	NOUN
ijtc-799	86	18	.	.	PUNCT
ijtc-799	87	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	87	2	tax	tax	NOUN
ijtc-799	87	3	revenue	revenue	NOUN
ijtc-799	87	4	,	,	PUNCT
ijtc-799	87	5	fdi	fdi	NOUN
ijtc-799	87	6	,	,	PUNCT
ijtc-799	87	7	and	and	CCONJ
ijtc-799	87	8	agricultural	agricultural	ADJ
ijtc-799	87	9	sector	sector	NOUN
ijtc-799	87	10	:	:	PUNCT
ijtc-799	87	11	a	a	DET
ijtc-799	87	12	dynamic	dynamic	ADJ
ijtc-799	87	13	interaction	interaction	NOUN
ijtc-799	87	14	with	with	ADP
ijtc-799	87	15	regulatory	regulatory	ADJ
ijtc-799	87	16	quality	quality	NOUN
ijtc-799	87	17	as	as	ADP
ijtc-799	87	18	the	the	DET
ijtc-799	87	19	moderation	moderation	NOUN
ijtc-799	87	20	anwar	anwar	PROPN
ijtc-799	87	21	and	and	CCONJ
ijtc-799	87	22	wijaya	wijaya	PROPN
ijtc-799	87	23	528	528	NUM
ijtc-799	87	24	|	|	CCONJ
ijtc-799	87	25	ilomata	ilomata	PROPN
ijtc-799	87	26	international	international	ADJ
ijtc-799	87	27	journal	journal	NOUN
ijtc-799	87	28	of	of	ADP
ijtc-799	87	29	tax	tax	PROPN
ijtc-799	87	30	&	&	CCONJ
ijtc-799	87	31	accounting	account	VERB
ijtc-799	87	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	87	33	a	a	DET
ijtc-799	87	34	number	number	NOUN
ijtc-799	87	35	of	of	ADP
ijtc-799	87	36	studies	study	NOUN
ijtc-799	87	37	have	have	AUX
ijtc-799	87	38	been	be	AUX
ijtc-799	87	39	conducted	conduct	VERB
ijtc-799	87	40	to	to	PART
ijtc-799	87	41	examine	examine	VERB
ijtc-799	87	42	the	the	DET
ijtc-799	87	43	determinants	determinant	NOUN
ijtc-799	87	44	of	of	ADP
ijtc-799	87	45	tax	tax	NOUN
ijtc-799	87	46	revenue	revenue	NOUN
ijtc-799	87	47	in	in	ADP
ijtc-799	87	48	a	a	DET
ijtc-799	87	49	country	country	NOUN
ijtc-799	87	50	.	.	PUNCT
ijtc-799	88	1	a	a	DET
ijtc-799	88	2	previous	previous	ADJ
ijtc-799	88	3	study	study	NOUN
ijtc-799	88	4	by	by	ADP
ijtc-799	88	5	camara	camara	PROPN
ijtc-799	88	6	(	(	PUNCT
ijtc-799	88	7	2022	2022	NUM
ijtc-799	88	8	)	)	PUNCT
ijtc-799	88	9	states	state	VERB
ijtc-799	88	10	that	that	SCONJ
ijtc-799	88	11	fdi	fdi	NOUN
ijtc-799	88	12	has	have	VERB
ijtc-799	88	13	a	a	DET
ijtc-799	88	14	positive	positive	ADJ
ijtc-799	88	15	and	and	CCONJ
ijtc-799	88	16	significant	significant	ADJ
ijtc-799	88	17	influence	influence	NOUN
ijtc-799	88	18	on	on	ADP
ijtc-799	88	19	the	the	DET
ijtc-799	88	20	size	size	NOUN
ijtc-799	88	21	of	of	ADP
ijtc-799	88	22	tax	tax	NOUN
ijtc-799	88	23	revenue	revenue	NOUN
ijtc-799	88	24	of	of	ADP
ijtc-799	88	25	a	a	DET
ijtc-799	88	26	country	country	NOUN
ijtc-799	88	27	.	.	PUNCT
ijtc-799	89	1	this	this	DET
ijtc-799	89	2	finding	finding	NOUN
ijtc-799	89	3	is	be	AUX
ijtc-799	89	4	similar	similar	ADJ
ijtc-799	89	5	to	to	ADP
ijtc-799	89	6	the	the	DET
ijtc-799	89	7	research	research	NOUN
ijtc-799	89	8	done	do	VERB
ijtc-799	89	9	by	by	ADP
ijtc-799	89	10	amoh	amoh	PROPN
ijtc-799	89	11	&	&	CCONJ
ijtc-799	89	12	adom	adom	PROPN
ijtc-799	89	13	(	(	PUNCT
ijtc-799	89	14	2017	2017	NUM
ijtc-799	89	15	)	)	PUNCT
ijtc-799	89	16	who	who	PRON
ijtc-799	89	17	emphasizes	emphasize	VERB
ijtc-799	89	18	that	that	DET
ijtc-799	89	19	tax	tax	NOUN
ijtc-799	89	20	revenue	revenue	NOUN
ijtc-799	89	21	in	in	ADP
ijtc-799	89	22	the	the	DET
ijtc-799	89	23	economy	economy	NOUN
ijtc-799	89	24	sector	sector	NOUN
ijtc-799	89	25	can	can	AUX
ijtc-799	89	26	be	be	AUX
ijtc-799	89	27	generated	generate	VERB
ijtc-799	89	28	by	by	ADP
ijtc-799	89	29	promoting	promote	VERB
ijtc-799	89	30	greater	great	ADJ
ijtc-799	89	31	formalization	formalization	NOUN
ijtc-799	89	32	of	of	ADP
ijtc-799	89	33	economic	economic	ADJ
ijtc-799	89	34	activities	activity	NOUN
ijtc-799	89	35	and	and	CCONJ
ijtc-799	89	36	enhancing	enhance	VERB
ijtc-799	89	37	competitiveness	competitiveness	NOUN
ijtc-799	89	38	.	.	PUNCT
ijtc-799	90	1	these	these	DET
ijtc-799	90	2	findings	finding	NOUN
ijtc-799	90	3	are	be	AUX
ijtc-799	90	4	in	in	ADP
ijtc-799	90	5	line	line	NOUN
ijtc-799	90	6	with	with	ADP
ijtc-799	90	7	the	the	DET
ijtc-799	90	8	results	result	NOUN
ijtc-799	90	9	presented	present	VERB
ijtc-799	90	10	by	by	ADP
ijtc-799	90	11	andrejovská	andrejovská	PROPN
ijtc-799	90	12	&	&	CCONJ
ijtc-799	90	13	puliková	puliková	PROPN
ijtc-799	90	14	(	(	PUNCT
ijtc-799	90	15	2018	2018	NUM
ijtc-799	90	16	)	)	PUNCT
ijtc-799	90	17	and	and	CCONJ
ijtc-799	90	18	nath	nath	PROPN
ijtc-799	90	19	et	et	PROPN
ijtc-799	90	20	al	al	PROPN
ijtc-799	90	21	.	.	PROPN
ijtc-799	90	22	,	,	PUNCT
ijtc-799	90	23	(	(	PUNCT
ijtc-799	90	24	2022	2022	NUM
ijtc-799	90	25	)	)	PUNCT
ijtc-799	90	26	.	.	PUNCT
ijtc-799	91	1	contrary	contrary	ADJ
ijtc-799	91	2	to	to	ADP
ijtc-799	91	3	these	these	DET
ijtc-799	91	4	findings	finding	NOUN
ijtc-799	91	5	,	,	PUNCT
ijtc-799	91	6	gaspareniene	gaspareniene	NOUN
ijtc-799	91	7	et	et	PROPN
ijtc-799	91	8	al	al	PROPN
ijtc-799	91	9	.	.	PROPN
ijtc-799	91	10	,	,	PUNCT
ijtc-799	91	11	(	(	PUNCT
ijtc-799	91	12	2022	2022	NUM
ijtc-799	91	13	)	)	PUNCT
ijtc-799	91	14	conducted	conduct	VERB
ijtc-799	91	15	a	a	DET
ijtc-799	91	16	study	study	NOUN
ijtc-799	91	17	suggesting	suggest	VERB
ijtc-799	91	18	that	that	SCONJ
ijtc-799	91	19	fdi	fdi	NOUN
ijtc-799	91	20	has	have	VERB
ijtc-799	91	21	a	a	DET
ijtc-799	91	22	negative	negative	ADJ
ijtc-799	91	23	and	and	CCONJ
ijtc-799	91	24	significant	significant	ADJ
ijtc-799	91	25	impact	impact	NOUN
ijtc-799	91	26	on	on	ADP
ijtc-799	91	27	tax	tax	NOUN
ijtc-799	91	28	revenue	revenue	NOUN
ijtc-799	91	29	.	.	PUNCT
ijtc-799	92	1	on	on	ADP
ijtc-799	92	2	the	the	DET
ijtc-799	92	3	other	other	ADJ
ijtc-799	92	4	hand	hand	NOUN
ijtc-799	92	5	,	,	PUNCT
ijtc-799	92	6	a	a	DET
ijtc-799	92	7	research	research	NOUN
ijtc-799	92	8	by	by	ADP
ijtc-799	92	9	pratomo	pratomo	NOUN
ijtc-799	92	10	(	(	PUNCT
ijtc-799	92	11	2020	2020	NUM
ijtc-799	92	12	)	)	PUNCT
ijtc-799	92	13	examines	examine	VERB
ijtc-799	92	14	the	the	DET
ijtc-799	92	15	influence	influence	NOUN
ijtc-799	92	16	of	of	ADP
ijtc-799	92	17	fdi	fdi	NOUN
ijtc-799	92	18	on	on	ADP
ijtc-799	92	19	tax	tax	NOUN
ijtc-799	92	20	revenue	revenue	NOUN
ijtc-799	92	21	in	in	ADP
ijtc-799	92	22	developing	develop	VERB
ijtc-799	92	23	countries	country	NOUN
ijtc-799	92	24	and	and	CCONJ
ijtc-799	92	25	finds	find	VERB
ijtc-799	92	26	that	that	SCONJ
ijtc-799	92	27	fdi	fdi	NOUN
ijtc-799	92	28	inflows	inflow	NOUN
ijtc-799	92	29	have	have	VERB
ijtc-799	92	30	no	no	DET
ijtc-799	92	31	impact	impact	NOUN
ijtc-799	92	32	on	on	ADP
ijtc-799	92	33	tax	tax	NOUN
ijtc-799	92	34	revenue	revenue	NOUN
ijtc-799	92	35	in	in	ADP
ijtc-799	92	36	a	a	DET
ijtc-799	92	37	country	country	NOUN
ijtc-799	92	38	.	.	PUNCT
ijtc-799	93	1	furthermore	furthermore	ADV
ijtc-799	93	2	,	,	PUNCT
ijtc-799	93	3	ayenew	ayenew	VERB
ijtc-799	93	4	(	(	PUNCT
ijtc-799	93	5	2016	2016	NUM
ijtc-799	93	6	)	)	PUNCT
ijtc-799	93	7	conducted	conduct	VERB
ijtc-799	93	8	a	a	DET
ijtc-799	93	9	study	study	NOUN
ijtc-799	93	10	on	on	ADP
ijtc-799	93	11	the	the	DET
ijtc-799	93	12	influence	influence	NOUN
ijtc-799	93	13	of	of	ADP
ijtc-799	93	14	the	the	DET
ijtc-799	93	15	agricultural	agricultural	ADJ
ijtc-799	93	16	sector	sector	NOUN
ijtc-799	93	17	on	on	ADP
ijtc-799	93	18	tax	tax	NOUN
ijtc-799	93	19	revenue	revenue	NOUN
ijtc-799	93	20	and	and	CCONJ
ijtc-799	93	21	concluded	conclude	VERB
ijtc-799	93	22	that	that	SCONJ
ijtc-799	93	23	the	the	DET
ijtc-799	93	24	agricultural	agricultural	ADJ
ijtc-799	93	25	sector	sector	NOUN
ijtc-799	93	26	had	have	VERB
ijtc-799	93	27	no	no	DET
ijtc-799	93	28	impact	impact	NOUN
ijtc-799	93	29	on	on	ADP
ijtc-799	93	30	tax	tax	NOUN
ijtc-799	93	31	revenue	revenue	NOUN
ijtc-799	93	32	.	.	PUNCT
ijtc-799	94	1	this	this	DET
ijtc-799	94	2	finding	finding	NOUN
ijtc-799	94	3	are	be	AUX
ijtc-799	94	4	in	in	ADP
ijtc-799	94	5	contrast	contrast	NOUN
ijtc-799	94	6	with	with	ADP
ijtc-799	94	7	the	the	DET
ijtc-799	94	8	research	research	NOUN
ijtc-799	94	9	conducted	conduct	VERB
ijtc-799	94	10	by	by	ADP
ijtc-799	94	11	profeta	profeta	PROPN
ijtc-799	94	12	&	&	CCONJ
ijtc-799	94	13	scabrosetti	scabrosetti	PROPN
ijtc-799	94	14	(	(	PUNCT
ijtc-799	94	15	2010	2010	NUM
ijtc-799	94	16	)	)	PUNCT
ijtc-799	94	17	where	where	SCONJ
ijtc-799	94	18	the	the	DET
ijtc-799	94	19	agricultural	agricultural	ADJ
ijtc-799	94	20	sector	sector	NOUN
ijtc-799	94	21	has	have	VERB
ijtc-799	94	22	a	a	DET
ijtc-799	94	23	negative	negative	ADJ
ijtc-799	94	24	impact	impact	NOUN
ijtc-799	94	25	on	on	ADP
ijtc-799	94	26	tax	tax	NOUN
ijtc-799	94	27	revenue	revenue	NOUN
ijtc-799	94	28	in	in	ADP
ijtc-799	94	29	latin	latin	ADJ
ijtc-799	94	30	american	american	ADJ
ijtc-799	94	31	countries	country	NOUN
ijtc-799	94	32	.	.	PUNCT
ijtc-799	95	1	on	on	ADP
ijtc-799	95	2	the	the	DET
ijtc-799	95	3	other	other	ADJ
ijtc-799	95	4	hand	hand	NOUN
ijtc-799	95	5	,	,	PUNCT
ijtc-799	95	6	both	both	DET
ijtc-799	95	7	sets	set	NOUN
ijtc-799	95	8	of	of	ADP
ijtc-799	95	9	findings	finding	NOUN
ijtc-799	95	10	differ	differ	VERB
ijtc-799	95	11	from	from	ADP
ijtc-799	95	12	the	the	DET
ijtc-799	95	13	results	result	NOUN
ijtc-799	95	14	of	of	ADP
ijtc-799	95	15	a	a	DET
ijtc-799	95	16	study	study	NOUN
ijtc-799	95	17	by	by	ADP
ijtc-799	95	18	kitessa	kitessa	PROPN
ijtc-799	95	19	&	&	CCONJ
ijtc-799	95	20	jewaria	jewaria	PROPN
ijtc-799	95	21	(	(	PUNCT
ijtc-799	95	22	2018	2018	NUM
ijtc-799	95	23	)	)	PUNCT
ijtc-799	95	24	who	who	PRON
ijtc-799	95	25	state	state	VERB
ijtc-799	95	26	that	that	SCONJ
ijtc-799	95	27	there	there	PRON
ijtc-799	95	28	is	be	VERB
ijtc-799	95	29	a	a	DET
ijtc-799	95	30	positive	positive	ADJ
ijtc-799	95	31	and	and	CCONJ
ijtc-799	95	32	significant	significant	ADJ
ijtc-799	95	33	relationship	relationship	NOUN
ijtc-799	95	34	between	between	ADP
ijtc-799	95	35	the	the	DET
ijtc-799	95	36	agricultural	agricultural	ADJ
ijtc-799	95	37	sector	sector	NOUN
ijtc-799	95	38	and	and	CCONJ
ijtc-799	95	39	tax	tax	NOUN
ijtc-799	95	40	revenue	revenue	NOUN
ijtc-799	95	41	in	in	ADP
ijtc-799	95	42	a	a	DET
ijtc-799	95	43	country	country	NOUN
ijtc-799	95	44	.	.	PUNCT
ijtc-799	96	1	moreover	moreover	ADV
ijtc-799	96	2	,	,	PUNCT
ijtc-799	96	3	governance	governance	NOUN
ijtc-799	96	4	is	be	AUX
ijtc-799	96	5	also	also	ADV
ijtc-799	96	6	a	a	DET
ijtc-799	96	7	determining	determine	VERB
ijtc-799	96	8	factor	factor	NOUN
ijtc-799	96	9	in	in	ADP
ijtc-799	96	10	taxpayer	taxpayer	NOUN
ijtc-799	96	11	compliance	compliance	NOUN
ijtc-799	96	12	,	,	PUNCT
ijtc-799	96	13	which	which	PRON
ijtc-799	96	14	ultimately	ultimately	ADV
ijtc-799	96	15	affects	affect	VERB
ijtc-799	96	16	the	the	DET
ijtc-799	96	17	increase	increase	NOUN
ijtc-799	96	18	or	or	CCONJ
ijtc-799	96	19	decrease	decrease	NOUN
ijtc-799	96	20	in	in	ADP
ijtc-799	96	21	tax	tax	NOUN
ijtc-799	96	22	revenue	revenue	NOUN
ijtc-799	96	23	.	.	PUNCT
ijtc-799	97	1	syadullah	syadullah	NOUN
ijtc-799	97	2	(	(	PUNCT
ijtc-799	97	3	2015	2015	NUM
ijtc-799	97	4	)	)	PUNCT
ijtc-799	97	5	states	state	VERB
ijtc-799	97	6	that	that	SCONJ
ijtc-799	97	7	the	the	DET
ijtc-799	97	8	quality	quality	NOUN
ijtc-799	97	9	of	of	ADP
ijtc-799	97	10	regulations	regulation	NOUN
ijtc-799	97	11	in	in	ADP
ijtc-799	97	12	a	a	DET
ijtc-799	97	13	country	country	NOUN
ijtc-799	97	14	's	's	PART
ijtc-799	97	15	governance	governance	NOUN
ijtc-799	97	16	has	have	VERB
ijtc-799	97	17	a	a	DET
ijtc-799	97	18	positive	positive	ADJ
ijtc-799	97	19	and	and	CCONJ
ijtc-799	97	20	significant	significant	ADJ
ijtc-799	97	21	influence	influence	NOUN
ijtc-799	97	22	on	on	ADP
ijtc-799	97	23	tax	tax	NOUN
ijtc-799	97	24	revenue	revenue	NOUN
ijtc-799	97	25	in	in	ADP
ijtc-799	97	26	that	that	DET
ijtc-799	97	27	country	country	NOUN
ijtc-799	97	28	.	.	PUNCT
ijtc-799	98	1	however	however	ADV
ijtc-799	98	2	,	,	PUNCT
ijtc-799	98	3	on	on	ADP
ijtc-799	98	4	the	the	DET
ijtc-799	98	5	opposite	opposite	ADJ
ijtc-799	98	6	spectrum	spectrum	NOUN
ijtc-799	98	7	,	,	PUNCT
ijtc-799	98	8	a	a	DET
ijtc-799	98	9	research	research	NOUN
ijtc-799	98	10	by	by	ADP
ijtc-799	98	11	yaru	yaru	PROPN
ijtc-799	98	12	&	&	CCONJ
ijtc-799	98	13	raji	raji	PROPN
ijtc-799	98	14	(	(	PUNCT
ijtc-799	98	15	2022	2022	NUM
ijtc-799	98	16	)	)	PUNCT
ijtc-799	98	17	claimed	claim	VERB
ijtc-799	98	18	that	that	SCONJ
ijtc-799	98	19	the	the	DET
ijtc-799	98	20	regulatory	regulatory	ADJ
ijtc-799	98	21	quality	quality	NOUN
ijtc-799	98	22	has	have	VERB
ijtc-799	98	23	no	no	DET
ijtc-799	98	24	influence	influence	NOUN
ijtc-799	98	25	on	on	ADP
ijtc-799	98	26	the	the	DET
ijtc-799	98	27	size	size	NOUN
ijtc-799	98	28	of	of	ADP
ijtc-799	98	29	tax	tax	NOUN
ijtc-799	98	30	revenue	revenue	NOUN
ijtc-799	98	31	in	in	ADP
ijtc-799	98	32	a	a	DET
ijtc-799	98	33	country	country	NOUN
ijtc-799	98	34	.	.	PUNCT
ijtc-799	99	1	due	due	ADP
ijtc-799	99	2	to	to	ADP
ijtc-799	99	3	the	the	DET
ijtc-799	99	4	diverse	diverse	ADJ
ijtc-799	99	5	study	study	NOUN
ijtc-799	99	6	findings	finding	NOUN
ijtc-799	99	7	regarding	regard	VERB
ijtc-799	99	8	the	the	DET
ijtc-799	99	9	impact	impact	NOUN
ijtc-799	99	10	of	of	ADP
ijtc-799	99	11	fdi	fdi	NOUN
ijtc-799	99	12	and	and	CCONJ
ijtc-799	99	13	the	the	DET
ijtc-799	99	14	agricultural	agricultural	ADJ
ijtc-799	99	15	sector	sector	NOUN
ijtc-799	99	16	on	on	ADP
ijtc-799	99	17	tax	tax	NOUN
ijtc-799	99	18	revenue	revenue	NOUN
ijtc-799	99	19	in	in	ADP
ijtc-799	99	20	a	a	DET
ijtc-799	99	21	country	country	NOUN
ijtc-799	99	22	,	,	PUNCT
ijtc-799	99	23	this	this	DET
ijtc-799	99	24	research	research	NOUN
ijtc-799	99	25	aims	aim	VERB
ijtc-799	99	26	to	to	PART
ijtc-799	99	27	develop	develop	VERB
ijtc-799	99	28	and	and	CCONJ
ijtc-799	99	29	complement	complement	VERB
ijtc-799	99	30	the	the	DET
ijtc-799	99	31	previous	previous	ADJ
ijtc-799	99	32	studies	study	NOUN
ijtc-799	99	33	by	by	ADP
ijtc-799	99	34	adding	add	VERB
ijtc-799	99	35	a	a	DET
ijtc-799	99	36	moderating	moderate	VERB
ijtc-799	99	37	variable	variable	NOUN
ijtc-799	99	38	,	,	PUNCT
ijtc-799	99	39	namely	namely	ADV
ijtc-799	99	40	the	the	DET
ijtc-799	99	41	regulatory	regulatory	ADJ
ijtc-799	99	42	quality	quality	NOUN
ijtc-799	99	43	,	,	PUNCT
ijtc-799	99	44	used	use	VERB
ijtc-799	99	45	to	to	PART
ijtc-799	99	46	better	well	ADV
ijtc-799	99	47	understand	understand	VERB
ijtc-799	99	48	the	the	DET
ijtc-799	99	49	direction	direction	NOUN
ijtc-799	99	50	and/or	and/or	CCONJ
ijtc-799	99	51	strength	strength	NOUN
ijtc-799	99	52	of	of	ADP
ijtc-799	99	53	the	the	DET
ijtc-799	99	54	relationship	relationship	NOUN
ijtc-799	99	55	between	between	ADP
ijtc-799	99	56	the	the	DET
ijtc-799	99	57	independent	independent	ADJ
ijtc-799	99	58	and	and	CCONJ
ijtc-799	99	59	dependent	dependent	ADJ
ijtc-799	99	60	variables	variable	NOUN
ijtc-799	99	61	(	(	PUNCT
ijtc-799	99	62	saunders	saunder	NOUN
ijtc-799	99	63	et	et	PROPN
ijtc-799	99	64	al	al	PROPN
ijtc-799	99	65	.	.	PROPN
ijtc-799	99	66	,	,	PUNCT
ijtc-799	99	67	2016	2016	NUM
ijtc-799	99	68	)	)	PUNCT
ijtc-799	99	69	.	.	PUNCT
ijtc-799	100	1	the	the	DET
ijtc-799	100	2	objective	objective	NOUN
ijtc-799	100	3	of	of	ADP
ijtc-799	100	4	this	this	DET
ijtc-799	100	5	research	research	NOUN
ijtc-799	100	6	is	be	AUX
ijtc-799	100	7	to	to	PART
ijtc-799	100	8	analyze	analyze	VERB
ijtc-799	100	9	the	the	DET
ijtc-799	100	10	simultaneous	simultaneous	ADJ
ijtc-799	100	11	and	and	CCONJ
ijtc-799	100	12	partial	partial	ADJ
ijtc-799	100	13	effects	effect	NOUN
ijtc-799	100	14	of	of	ADP
ijtc-799	100	15	fdi	fdi	NOUN
ijtc-799	100	16	and	and	CCONJ
ijtc-799	100	17	the	the	DET
ijtc-799	100	18	agricultural	agricultural	ADJ
ijtc-799	100	19	sector	sector	NOUN
ijtc-799	100	20	on	on	ADP
ijtc-799	100	21	tax	tax	NOUN
ijtc-799	100	22	revenue	revenue	NOUN
ijtc-799	100	23	while	while	SCONJ
ijtc-799	100	24	using	use	VERB
ijtc-799	100	25	the	the	DET
ijtc-799	100	26	regulatory	regulatory	ADJ
ijtc-799	100	27	quality	quality	NOUN
ijtc-799	100	28	as	as	ADP
ijtc-799	100	29	a	a	DET
ijtc-799	100	30	moderator	moderator	NOUN
ijtc-799	100	31	.	.	PUNCT
ijtc-799	101	1	by	by	ADP
ijtc-799	101	2	selecting	select	VERB
ijtc-799	101	3	a	a	DET
ijtc-799	101	4	sample	sample	NOUN
ijtc-799	101	5	of	of	ADP
ijtc-799	101	6	countries	country	NOUN
ijtc-799	101	7	that	that	PRON
ijtc-799	101	8	share	share	VERB
ijtc-799	101	9	similarities	similarity	NOUN
ijtc-799	101	10	in	in	ADP
ijtc-799	101	11	geographical	geographical	ADJ
ijtc-799	101	12	location	location	NOUN
ijtc-799	101	13	and	and	CCONJ
ijtc-799	101	14	development	development	NOUN
ijtc-799	101	15	level	level	NOUN
ijtc-799	101	16	,	,	PUNCT
ijtc-799	101	17	it	it	PRON
ijtc-799	101	18	is	be	AUX
ijtc-799	101	19	expected	expect	VERB
ijtc-799	101	20	that	that	SCONJ
ijtc-799	101	21	this	this	DET
ijtc-799	101	22	study	study	NOUN
ijtc-799	101	23	yields	yield	VERB
ijtc-799	101	24	more	more	ADV
ijtc-799	101	25	reliable	reliable	ADJ
ijtc-799	101	26	and	and	CCONJ
ijtc-799	101	27	significant	significant	ADJ
ijtc-799	101	28	results	result	NOUN
ijtc-799	101	29	.	.	PUNCT
ijtc-799	102	1	in	in	ADP
ijtc-799	102	2	addition	addition	NOUN
ijtc-799	102	3	,	,	PUNCT
ijtc-799	102	4	there	there	PRON
ijtc-799	102	5	is	be	VERB
ijtc-799	102	6	currently	currently	ADV
ijtc-799	102	7	a	a	DET
ijtc-799	102	8	lack	lack	NOUN
ijtc-799	102	9	of	of	ADP
ijtc-799	102	10	research	research	NOUN
ijtc-799	102	11	conducted	conduct	VERB
ijtc-799	102	12	using	use	VERB
ijtc-799	102	13	the	the	DET
ijtc-799	102	14	aforementioned	aforementioned	ADJ
ijtc-799	102	15	combination	combination	NOUN
ijtc-799	102	16	of	of	ADP
ijtc-799	102	17	variables	variable	NOUN
ijtc-799	102	18	to	to	PART
ijtc-799	102	19	investigate	investigate	VERB
ijtc-799	102	20	tax	tax	NOUN
ijtc-799	102	21	revenue	revenue	NOUN
ijtc-799	102	22	in	in	ADP
ijtc-799	102	23	asean	asean	ADJ
ijtc-799	102	24	countries	country	NOUN
ijtc-799	102	25	.	.	PUNCT
ijtc-799	103	1	therefore	therefore	ADV
ijtc-799	103	2	,	,	PUNCT
ijtc-799	103	3	this	this	DET
ijtc-799	103	4	study	study	NOUN
ijtc-799	103	5	is	be	AUX
ijtc-799	103	6	expected	expect	VERB
ijtc-799	103	7	to	to	PART
ijtc-799	103	8	contribute	contribute	VERB
ijtc-799	103	9	to	to	ADP
ijtc-799	103	10	the	the	DET
ijtc-799	103	11	theory	theory	NOUN
ijtc-799	103	12	enrichment	enrichment	NOUN
ijtc-799	103	13	upon	upon	SCONJ
ijtc-799	103	14	this	this	DET
ijtc-799	103	15	subject	subject	NOUN
ijtc-799	103	16	and	and	CCONJ
ijtc-799	103	17	to	to	PART
ijtc-799	103	18	provide	provide	VERB
ijtc-799	103	19	additional	additional	ADJ
ijtc-799	103	20	references	reference	NOUN
ijtc-799	103	21	and	and	CCONJ
ijtc-799	103	22	perspectives	perspective	NOUN
ijtc-799	103	23	for	for	ADP
ijtc-799	103	24	readers	reader	NOUN
ijtc-799	103	25	regarding	regard	VERB
ijtc-799	103	26	the	the	DET
ijtc-799	103	27	significance	significance	NOUN
ijtc-799	103	28	of	of	ADP
ijtc-799	103	29	these	these	DET
ijtc-799	103	30	factors	factor	NOUN
ijtc-799	103	31	'	'	PART
ijtc-799	103	32	influence	influence	NOUN
ijtc-799	103	33	on	on	ADP
ijtc-799	103	34	tax	tax	NOUN
ijtc-799	103	35	revenue	revenue	NOUN
ijtc-799	103	36	in	in	ADP
ijtc-799	103	37	a	a	DET
ijtc-799	103	38	country	country	NOUN
ijtc-799	103	39	.	.	PUNCT
ijtc-799	104	1	thus	thus	ADV
ijtc-799	104	2	,	,	PUNCT
ijtc-799	104	3	the	the	DET
ijtc-799	104	4	hypotheses	hypothesis	NOUN
ijtc-799	104	5	are	be	AUX
ijtc-799	104	6	as	as	SCONJ
ijtc-799	104	7	follows	follow	VERB
ijtc-799	104	8	:	:	PUNCT
ijtc-799	104	9	h1	h1	NOUN
ijtc-799	104	10	:	:	PUNCT
ijtc-799	104	11	there	there	PRON
ijtc-799	104	12	is	be	VERB
ijtc-799	104	13	a	a	DET
ijtc-799	104	14	positive	positive	ADJ
ijtc-799	104	15	influence	influence	NOUN
ijtc-799	104	16	of	of	ADP
ijtc-799	104	17	fdi	fdi	NOUN
ijtc-799	104	18	on	on	ADP
ijtc-799	104	19	tax	tax	NOUN
ijtc-799	104	20	revenue	revenue	NOUN
ijtc-799	104	21	.	.	PUNCT
ijtc-799	105	1	h2	h2	NOUN
ijtc-799	105	2	:	:	PUNCT
ijtc-799	105	3	there	there	PRON
ijtc-799	105	4	is	be	VERB
ijtc-799	105	5	a	a	DET
ijtc-799	105	6	positive	positive	ADJ
ijtc-799	105	7	influence	influence	NOUN
ijtc-799	105	8	of	of	ADP
ijtc-799	105	9	the	the	DET
ijtc-799	105	10	agricultural	agricultural	ADJ
ijtc-799	105	11	sector	sector	NOUN
ijtc-799	105	12	on	on	ADP
ijtc-799	105	13	tax	tax	NOUN
ijtc-799	105	14	revenue	revenue	NOUN
ijtc-799	105	15	.	.	PUNCT
ijtc-799	106	1	h3	h3	NOUN
ijtc-799	106	2	:	:	PUNCT
ijtc-799	106	3	there	there	PRON
ijtc-799	106	4	is	be	VERB
ijtc-799	106	5	a	a	DET
ijtc-799	106	6	positive	positive	ADJ
ijtc-799	106	7	influence	influence	NOUN
ijtc-799	106	8	of	of	ADP
ijtc-799	106	9	the	the	DET
ijtc-799	106	10	regulatory	regulatory	ADJ
ijtc-799	106	11	quality	quality	NOUN
ijtc-799	106	12	on	on	ADP
ijtc-799	106	13	tax	tax	NOUN
ijtc-799	106	14	revenue	revenue	NOUN
ijtc-799	106	15	.	.	PUNCT
ijtc-799	107	1	h4	h4	NOUN
ijtc-799	107	2	:	:	PUNCT
ijtc-799	107	3	the	the	DET
ijtc-799	107	4	regulatory	regulatory	ADJ
ijtc-799	107	5	quality	quality	NOUN
ijtc-799	107	6	strengthens	strengthen	VERB
ijtc-799	107	7	the	the	DET
ijtc-799	107	8	relationship	relationship	NOUN
ijtc-799	107	9	between	between	ADP
ijtc-799	107	10	fdi	fdi	NOUN
ijtc-799	107	11	and	and	CCONJ
ijtc-799	107	12	tax	tax	NOUN
ijtc-799	107	13	revenue	revenue	NOUN
ijtc-799	107	14	.	.	PUNCT
ijtc-799	108	1	h5	h5	PROPN
ijtc-799	108	2	:	:	PUNCT
ijtc-799	108	3	the	the	DET
ijtc-799	108	4	regulatory	regulatory	ADJ
ijtc-799	108	5	quality	quality	NOUN
ijtc-799	108	6	strengthens	strengthen	VERB
ijtc-799	108	7	the	the	DET
ijtc-799	108	8	relationship	relationship	NOUN
ijtc-799	108	9	between	between	ADP
ijtc-799	108	10	the	the	DET
ijtc-799	108	11	agricultural	agricultural	ADJ
ijtc-799	108	12	sector	sector	NOUN
ijtc-799	108	13	and	and	CCONJ
ijtc-799	108	14	tax	tax	NOUN
ijtc-799	108	15	revenue	revenue	NOUN
ijtc-799	108	16	.	.	PUNCT
ijtc-799	109	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	109	2	tax	tax	NOUN
ijtc-799	109	3	revenue	revenue	NOUN
ijtc-799	109	4	,	,	PUNCT
ijtc-799	109	5	fdi	fdi	NOUN
ijtc-799	109	6	,	,	PUNCT
ijtc-799	109	7	and	and	CCONJ
ijtc-799	109	8	agricultural	agricultural	ADJ
ijtc-799	109	9	sector	sector	NOUN
ijtc-799	109	10	:	:	PUNCT
ijtc-799	109	11	a	a	DET
ijtc-799	109	12	dynamic	dynamic	ADJ
ijtc-799	109	13	interaction	interaction	NOUN
ijtc-799	109	14	with	with	ADP
ijtc-799	109	15	regulatory	regulatory	ADJ
ijtc-799	109	16	quality	quality	NOUN
ijtc-799	109	17	as	as	ADP
ijtc-799	109	18	the	the	DET
ijtc-799	109	19	moderation	moderation	NOUN
ijtc-799	109	20	anwar	anwar	PROPN
ijtc-799	109	21	and	and	CCONJ
ijtc-799	109	22	wijaya	wijaya	PROPN
ijtc-799	109	23	529	529	NUM
ijtc-799	109	24	|	|	ADV
ijtc-799	109	25	ilomata	ilomata	PROPN
ijtc-799	109	26	international	international	ADJ
ijtc-799	109	27	journal	journal	NOUN
ijtc-799	109	28	of	of	ADP
ijtc-799	109	29	tax	tax	PROPN
ijtc-799	109	30	&	&	CCONJ
ijtc-799	109	31	accounting	accounting	PROPN
ijtc-799	109	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	109	33	method	method	NOUN
ijtc-799	109	34	research	research	NOUN
ijtc-799	109	35	type	type	NOUN
ijtc-799	109	36	the	the	DET
ijtc-799	109	37	research	research	NOUN
ijtc-799	109	38	is	be	AUX
ijtc-799	109	39	conducted	conduct	VERB
ijtc-799	109	40	using	use	VERB
ijtc-799	109	41	a	a	DET
ijtc-799	109	42	quantitative	quantitative	ADJ
ijtc-799	109	43	descriptive	descriptive	ADJ
ijtc-799	109	44	method	method	NOUN
ijtc-799	109	45	.	.	PUNCT
ijtc-799	110	1	according	accord	VERB
ijtc-799	110	2	to	to	ADP
ijtc-799	110	3	arikunto	arikunto	ADP
ijtc-799	110	4	(	(	PUNCT
ijtc-799	110	5	2006	2006	NUM
ijtc-799	110	6	)	)	PUNCT
ijtc-799	110	7	,	,	PUNCT
ijtc-799	110	8	quantitative	quantitative	ADJ
ijtc-799	110	9	descriptive	descriptive	ADJ
ijtc-799	110	10	research	research	NOUN
ijtc-799	110	11	is	be	AUX
ijtc-799	110	12	a	a	DET
ijtc-799	110	13	method	method	NOUN
ijtc-799	110	14	aimed	aim	VERB
ijtc-799	110	15	at	at	ADP
ijtc-799	110	16	objectively	objectively	ADV
ijtc-799	110	17	describing	describe	VERB
ijtc-799	110	18	a	a	DET
ijtc-799	110	19	situation	situation	NOUN
ijtc-799	110	20	using	use	VERB
ijtc-799	110	21	numerical	numerical	ADJ
ijtc-799	110	22	data	datum	NOUN
ijtc-799	110	23	,	,	PUNCT
ijtc-799	110	24	starting	start	VERB
ijtc-799	110	25	from	from	ADP
ijtc-799	110	26	data	data	PROPN
ijtc-799	110	27	collection	collection	NOUN
ijtc-799	110	28	,	,	PUNCT
ijtc-799	110	29	interpretation	interpretation	NOUN
ijtc-799	110	30	of	of	ADP
ijtc-799	110	31	data	datum	NOUN
ijtc-799	110	32	,	,	PUNCT
ijtc-799	110	33	and	and	CCONJ
ijtc-799	110	34	presentation	presentation	NOUN
ijtc-799	110	35	of	of	ADP
ijtc-799	110	36	data	datum	NOUN
ijtc-799	110	37	and	and	CCONJ
ijtc-799	110	38	its	its	PRON
ijtc-799	110	39	results	result	NOUN
ijtc-799	110	40	.	.	PUNCT
ijtc-799	111	1	the	the	DET
ijtc-799	111	2	research	research	NOUN
ijtc-799	111	3	data	datum	NOUN
ijtc-799	111	4	is	be	AUX
ijtc-799	111	5	displayed	display	VERB
ijtc-799	111	6	in	in	ADP
ijtc-799	111	7	the	the	DET
ijtc-799	111	8	form	form	NOUN
ijtc-799	111	9	of	of	ADP
ijtc-799	111	10	panel	panel	NOUN
ijtc-799	111	11	data	datum	NOUN
ijtc-799	111	12	with	with	ADP
ijtc-799	111	13	a	a	DET
ijtc-799	111	14	sample	sample	NOUN
ijtc-799	111	15	comprising	comprise	VERB
ijtc-799	111	16	10	10	NUM
ijtc-799	111	17	asean	asean	ADJ
ijtc-799	111	18	member	member	NOUN
ijtc-799	111	19	countries	country	NOUN
ijtc-799	111	20	,	,	PUNCT
ijtc-799	111	21	namely	namely	ADV
ijtc-799	111	22	indonesia	indonesia	PROPN
ijtc-799	111	23	,	,	PUNCT
ijtc-799	111	24	malaysia	malaysia	PROPN
ijtc-799	111	25	,	,	PUNCT
ijtc-799	111	26	singapore	singapore	PROPN
ijtc-799	111	27	,	,	PUNCT
ijtc-799	111	28	thailand	thailand	PROPN
ijtc-799	111	29	,	,	PUNCT
ijtc-799	111	30	philippines	philippine	NOUN
ijtc-799	111	31	,	,	PUNCT
ijtc-799	111	32	vietnam	vietnam	PROPN
ijtc-799	111	33	,	,	PUNCT
ijtc-799	111	34	myanmar	myanmar	PROPN
ijtc-799	111	35	,	,	PUNCT
ijtc-799	111	36	laos	laos	PROPN
ijtc-799	111	37	,	,	PUNCT
ijtc-799	111	38	brunei	brunei	PROPN
ijtc-799	111	39	darussalam	darussalam	PROPN
ijtc-799	111	40	,	,	PUNCT
ijtc-799	111	41	and	and	CCONJ
ijtc-799	111	42	cambodia	cambodia	PROPN
ijtc-799	111	43	,	,	PUNCT
ijtc-799	111	44	covering	cover	VERB
ijtc-799	111	45	the	the	DET
ijtc-799	111	46	period	period	NOUN
ijtc-799	111	47	from	from	ADP
ijtc-799	111	48	2012	2012	NUM
ijtc-799	111	49	to	to	ADP
ijtc-799	111	50	2019	2019	NUM
ijtc-799	111	51	.	.	PUNCT
ijtc-799	112	1	the	the	DET
ijtc-799	112	2	data	datum	NOUN
ijtc-799	112	3	used	use	VERB
ijtc-799	112	4	in	in	ADP
ijtc-799	112	5	this	this	DET
ijtc-799	112	6	study	study	NOUN
ijtc-799	112	7	are	be	AUX
ijtc-799	112	8	secondary	secondary	ADJ
ijtc-799	112	9	data	datum	NOUN
ijtc-799	112	10	sourced	source	VERB
ijtc-799	112	11	from	from	ADP
ijtc-799	112	12	the	the	DET
ijtc-799	112	13	world	world	PROPN
ijtc-799	112	14	bank	bank	PROPN
ijtc-799	112	15	.	.	PUNCT
ijtc-799	113	1	variable	variable	ADJ
ijtc-799	113	2	identification	identification	NOUN
ijtc-799	113	3	this	this	DET
ijtc-799	113	4	study	study	NOUN
ijtc-799	113	5	uses	use	VERB
ijtc-799	113	6	tax	tax	NOUN
ijtc-799	113	7	revenue	revenue	NOUN
ijtc-799	113	8	as	as	ADP
ijtc-799	113	9	the	the	DET
ijtc-799	113	10	dependent	dependent	ADJ
ijtc-799	113	11	variable	variable	NOUN
ijtc-799	113	12	,	,	PUNCT
ijtc-799	113	13	foreign	foreign	ADJ
ijtc-799	113	14	direct	direct	ADJ
ijtc-799	113	15	investment	investment	NOUN
ijtc-799	113	16	(	(	PUNCT
ijtc-799	113	17	fdi	fdi	NOUN
ijtc-799	113	18	)	)	PUNCT
ijtc-799	113	19	and	and	CCONJ
ijtc-799	113	20	share	share	NOUN
ijtc-799	113	21	of	of	ADP
ijtc-799	113	22	agriculture	agriculture	NOUN
ijtc-799	113	23	(	(	PUNCT
ijtc-799	113	24	agricultural	agricultural	ADJ
ijtc-799	113	25	sector	sector	NOUN
ijtc-799	113	26	)	)	PUNCT
ijtc-799	113	27	as	as	ADP
ijtc-799	113	28	the	the	DET
ijtc-799	113	29	independent	independent	ADJ
ijtc-799	113	30	variables	variable	NOUN
ijtc-799	113	31	,	,	PUNCT
ijtc-799	113	32	with	with	ADP
ijtc-799	113	33	regulatory	regulatory	ADJ
ijtc-799	113	34	quality	quality	NOUN
ijtc-799	113	35	as	as	ADP
ijtc-799	113	36	the	the	DET
ijtc-799	113	37	moderator	moderator	NOUN
ijtc-799	113	38	.	.	PUNCT
ijtc-799	114	1	additionally	additionally	ADV
ijtc-799	114	2	,	,	PUNCT
ijtc-799	114	3	this	this	DET
ijtc-799	114	4	research	research	NOUN
ijtc-799	114	5	also	also	ADV
ijtc-799	114	6	includes	include	VERB
ijtc-799	114	7	share	share	NOUN
ijtc-799	114	8	of	of	ADP
ijtc-799	114	9	service	service	NOUN
ijtc-799	114	10	(	(	PUNCT
ijtc-799	114	11	service	service	NOUN
ijtc-799	114	12	sector	sector	NOUN
ijtc-799	114	13	)	)	PUNCT
ijtc-799	114	14	,	,	PUNCT
ijtc-799	114	15	urbanization	urbanization	NOUN
ijtc-799	114	16	,	,	PUNCT
ijtc-799	114	17	and	and	CCONJ
ijtc-799	114	18	the	the	DET
ijtc-799	114	19	control	control	NOUN
ijtc-799	114	20	of	of	ADP
ijtc-799	114	21	corruption	corruption	NOUN
ijtc-799	114	22	as	as	ADP
ijtc-799	114	23	control	control	NOUN
ijtc-799	114	24	variables	variable	NOUN
ijtc-799	114	25	.	.	PUNCT
ijtc-799	115	1	table	table	NOUN
ijtc-799	115	2	1	1	NUM
ijtc-799	115	3	.	.	PUNCT
ijtc-799	116	1	research	research	NOUN
ijtc-799	116	2	variables	variable	VERB
ijtc-799	116	3	variable	variable	ADJ
ijtc-799	116	4	variable	variable	ADJ
ijtc-799	116	5	definition	definition	NOUN
ijtc-799	116	6	scale	scale	NOUN
ijtc-799	116	7	units	unit	NOUN
ijtc-799	116	8	tax	tax	NOUN
ijtc-799	116	9	revenue	revenue	NOUN
ijtc-799	116	10	ratio	ratio	NOUN
ijtc-799	116	11	of	of	ADP
ijtc-799	116	12	central	central	ADJ
ijtc-799	116	13	tax	tax	NOUN
ijtc-799	116	14	revenue	revenue	NOUN
ijtc-799	116	15	to	to	ADP
ijtc-799	116	16	country	country	NOUN
ijtc-799	116	17	's	's	PART
ijtc-799	116	18	gdp	gdp	NOUN
ijtc-799	116	19	ratio	ratio	NOUN
ijtc-799	116	20	percentage	percentage	NOUN
ijtc-799	116	21	(	(	PUNCT
ijtc-799	116	22	%	%	INTJ
ijtc-799	116	23	)	)	PUNCT
ijtc-799	116	24	foreign	foreign	ADJ
ijtc-799	116	25	direct	direct	ADJ
ijtc-799	116	26	investment	investment	NOUN
ijtc-799	116	27	(	(	PUNCT
ijtc-799	116	28	fdi	fdi	PROPN
ijtc-799	116	29	)	)	PUNCT
ijtc-799	116	30	the	the	DET
ijtc-799	116	31	ratio	ratio	NOUN
ijtc-799	116	32	of	of	ADP
ijtc-799	116	33	the	the	DET
ijtc-799	116	34	amount	amount	NOUN
ijtc-799	116	35	of	of	ADP
ijtc-799	116	36	fdi	fdi	ADJ
ijtc-799	116	37	inflow	inflow	NOUN
ijtc-799	116	38	to	to	ADP
ijtc-799	116	39	the	the	DET
ijtc-799	116	40	country	country	NOUN
ijtc-799	116	41	's	's	PART
ijtc-799	116	42	gdp	gdp	NOUN
ijtc-799	116	43	ratio	ratio	NOUN
ijtc-799	116	44	percentage	percentage	NOUN
ijtc-799	116	45	(	(	PUNCT
ijtc-799	116	46	%	%	NOUN
ijtc-799	116	47	)	)	PUNCT
ijtc-799	116	48	share	share	NOUN
ijtc-799	116	49	of	of	ADP
ijtc-799	116	50	agriculture	agriculture	NOUN
ijtc-799	116	51	as	as	ADP
ijtc-799	116	52	%	%	NOUN
ijtc-799	116	53	of	of	ADP
ijtc-799	116	54	gdp	gdp	NOUN
ijtc-799	116	55	the	the	DET
ijtc-799	116	56	ratio	ratio	NOUN
ijtc-799	116	57	of	of	ADP
ijtc-799	116	58	income	income	NOUN
ijtc-799	116	59	received	receive	VERB
ijtc-799	116	60	from	from	ADP
ijtc-799	116	61	the	the	DET
ijtc-799	116	62	agricultural	agricultural	ADJ
ijtc-799	116	63	sector	sector	NOUN
ijtc-799	116	64	to	to	ADP
ijtc-799	116	65	the	the	DET
ijtc-799	116	66	country	country	NOUN
ijtc-799	116	67	's	's	PART
ijtc-799	116	68	gdp	gdp	NOUN
ijtc-799	116	69	ratio	ratio	NOUN
ijtc-799	116	70	percentage	percentage	NOUN
ijtc-799	116	71	(	(	PUNCT
ijtc-799	116	72	%	%	INTJ
ijtc-799	116	73	)	)	PUNCT
ijtc-799	116	74	regulatory	regulatory	ADJ
ijtc-799	116	75	quality	quality	NOUN
ijtc-799	116	76	index	index	NOUN
ijtc-799	116	77	with	with	ADP
ijtc-799	116	78	a	a	DET
ijtc-799	116	79	scale	scale	NOUN
ijtc-799	116	80	of	of	ADP
ijtc-799	116	81	-2.5	-2.5	NOUN
ijtc-799	116	82	to	to	ADP
ijtc-799	116	83	2.5	2.5	NUM
ijtc-799	116	84	to	to	PART
ijtc-799	116	85	assess	assess	VERB
ijtc-799	116	86	the	the	DET
ijtc-799	116	87	government	government	NOUN
ijtc-799	116	88	's	's	PART
ijtc-799	116	89	ability	ability	NOUN
ijtc-799	116	90	to	to	PART
ijtc-799	116	91	create	create	VERB
ijtc-799	116	92	regulations	regulation	NOUN
ijtc-799	116	93	that	that	PRON
ijtc-799	116	94	promote	promote	VERB
ijtc-799	116	95	private	private	ADJ
ijtc-799	116	96	sector	sector	NOUN
ijtc-799	116	97	development	development	NOUN
ijtc-799	116	98	ratio	ratio	NOUN
ijtc-799	116	99	without	without	ADP
ijtc-799	116	100	units	unit	NOUN
ijtc-799	116	101	share	share	VERB
ijtc-799	116	102	of	of	ADP
ijtc-799	116	103	services	service	NOUN
ijtc-799	116	104	as	as	ADP
ijtc-799	116	105	%	%	NOUN
ijtc-799	116	106	of	of	ADP
ijtc-799	116	107	gdp	gdp	NOUN
ijtc-799	116	108	the	the	DET
ijtc-799	116	109	ratio	ratio	NOUN
ijtc-799	116	110	of	of	ADP
ijtc-799	116	111	income	income	NOUN
ijtc-799	116	112	received	receive	VERB
ijtc-799	116	113	from	from	ADP
ijtc-799	116	114	the	the	DET
ijtc-799	116	115	service	service	NOUN
ijtc-799	116	116	sector	sector	NOUN
ijtc-799	116	117	to	to	ADP
ijtc-799	116	118	the	the	DET
ijtc-799	116	119	country	country	NOUN
ijtc-799	116	120	's	's	PART
ijtc-799	116	121	gdp	gdp	NOUN
ijtc-799	116	122	ratio	ratio	NOUN
ijtc-799	116	123	percentage	percentage	NOUN
ijtc-799	116	124	(	(	PUNCT
ijtc-799	116	125	%	%	INTJ
ijtc-799	116	126	)	)	PUNCT
ijtc-799	116	127	urbanization	urbanization	NOUN
ijtc-799	116	128	people	people	NOUN
ijtc-799	116	129	living	live	VERB
ijtc-799	116	130	in	in	ADP
ijtc-799	116	131	urban	urban	ADJ
ijtc-799	116	132	areas	area	NOUN
ijtc-799	116	133	which	which	PRON
ijtc-799	116	134	are	be	AUX
ijtc-799	116	135	defined	define	VERB
ijtc-799	116	136	as	as	ADP
ijtc-799	116	137	%	%	NOUN
ijtc-799	116	138	of	of	ADP
ijtc-799	116	139	the	the	DET
ijtc-799	116	140	total	total	ADJ
ijtc-799	116	141	population	population	NOUN
ijtc-799	116	142	ratio	ratio	NOUN
ijtc-799	116	143	percentage	percentage	NOUN
ijtc-799	116	144	(	(	PUNCT
ijtc-799	116	145	%	%	NOUN
ijtc-799	116	146	)	)	PUNCT
ijtc-799	116	147	control	control	NOUN
ijtc-799	116	148	of	of	ADP
ijtc-799	116	149	corruption	corruption	NOUN
ijtc-799	116	150	index	index	NOUN
ijtc-799	116	151	with	with	ADP
ijtc-799	116	152	a	a	DET
ijtc-799	116	153	scale	scale	NOUN
ijtc-799	116	154	of	of	ADP
ijtc-799	116	155	-2.5	-2.5	NOUN
ijtc-799	116	156	to	to	ADP
ijtc-799	116	157	2.5	2.5	NUM
ijtc-799	116	158	to	to	PART
ijtc-799	116	159	capture	capture	VERB
ijtc-799	116	160	perceptions	perception	NOUN
ijtc-799	116	161	about	about	ADP
ijtc-799	116	162	the	the	DET
ijtc-799	116	163	occurrence	occurrence	NOUN
ijtc-799	116	164	of	of	ADP
ijtc-799	116	165	corruption	corruption	NOUN
ijtc-799	116	166	phenomena	phenomenon	NOUN
ijtc-799	116	167	in	in	ADP
ijtc-799	116	168	a	a	DET
ijtc-799	116	169	country	country	NOUN
ijtc-799	116	170	ratio	ratio	NOUN
ijtc-799	116	171	without	without	ADP
ijtc-799	116	172	units	unit	NOUN
ijtc-799	116	173	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	116	174	tax	tax	NOUN
ijtc-799	116	175	revenue	revenue	NOUN
ijtc-799	116	176	,	,	PUNCT
ijtc-799	116	177	fdi	fdi	NOUN
ijtc-799	116	178	,	,	PUNCT
ijtc-799	116	179	and	and	CCONJ
ijtc-799	116	180	agricultural	agricultural	ADJ
ijtc-799	116	181	sector	sector	NOUN
ijtc-799	116	182	:	:	PUNCT
ijtc-799	116	183	a	a	DET
ijtc-799	116	184	dynamic	dynamic	ADJ
ijtc-799	116	185	interaction	interaction	NOUN
ijtc-799	116	186	with	with	ADP
ijtc-799	116	187	regulatory	regulatory	ADJ
ijtc-799	116	188	quality	quality	NOUN
ijtc-799	116	189	as	as	ADP
ijtc-799	116	190	the	the	DET
ijtc-799	116	191	moderation	moderation	NOUN
ijtc-799	116	192	anwar	anwar	PROPN
ijtc-799	116	193	and	and	CCONJ
ijtc-799	116	194	wijaya	wijaya	PROPN
ijtc-799	116	195	530	530	NUM
ijtc-799	116	196	|	|	ADV
ijtc-799	116	197	ilomata	ilomata	PROPN
ijtc-799	116	198	international	international	ADJ
ijtc-799	116	199	journal	journal	NOUN
ijtc-799	116	200	of	of	ADP
ijtc-799	116	201	tax	tax	PROPN
ijtc-799	116	202	&	&	CCONJ
ijtc-799	116	203	accounting	accounting	PROPN
ijtc-799	116	204	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	116	205	data	datum	NOUN
ijtc-799	116	206	analysis	analysis	NOUN
ijtc-799	116	207	1	1	NUM
ijtc-799	116	208	.	.	PUNCT
ijtc-799	116	209	model	model	NOUN
ijtc-799	116	210	specification	specification	NOUN
ijtc-799	116	211	this	this	DET
ijtc-799	116	212	research	research	NOUN
ijtc-799	116	213	will	will	AUX
ijtc-799	116	214	be	be	AUX
ijtc-799	116	215	tested	test	VERB
ijtc-799	116	216	using	use	VERB
ijtc-799	116	217	three	three	NUM
ijtc-799	116	218	general	general	ADJ
ijtc-799	116	219	types	type	NOUN
ijtc-799	116	220	of	of	ADP
ijtc-799	116	221	regression	regression	NOUN
ijtc-799	116	222	models	model	NOUN
ijtc-799	116	223	and	and	CCONJ
ijtc-799	116	224	one	one	NUM
ijtc-799	116	225	alternative	alternative	ADJ
ijtc-799	116	226	regression	regression	NOUN
ijtc-799	116	227	model	model	NOUN
ijtc-799	116	228	.	.	PUNCT
ijtc-799	117	1	the	the	DET
ijtc-799	117	2	regression	regression	NOUN
ijtc-799	117	3	models	model	NOUN
ijtc-799	117	4	include	include	VERB
ijtc-799	117	5	the	the	DET
ijtc-799	117	6	common	common	ADJ
ijtc-799	117	7	effect	effect	NOUN
ijtc-799	117	8	model	model	NOUN
ijtc-799	117	9	(	(	PUNCT
ijtc-799	117	10	cem	cem	NOUN
ijtc-799	117	11	)	)	PUNCT
ijtc-799	117	12	or	or	CCONJ
ijtc-799	117	13	commonly	commonly	ADV
ijtc-799	117	14	known	know	VERB
ijtc-799	117	15	as	as	ADP
ijtc-799	117	16	pooled	pooled	ADJ
ijtc-799	117	17	least	least	ADJ
ijtc-799	117	18	squares	square	NOUN
ijtc-799	117	19	(	(	PUNCT
ijtc-799	117	20	pls	pls	INTJ
ijtc-799	117	21	)	)	PUNCT
ijtc-799	117	22	,	,	PUNCT
ijtc-799	117	23	fixed	fix	VERB
ijtc-799	117	24	effect	effect	NOUN
ijtc-799	117	25	model	model	NOUN
ijtc-799	117	26	(	(	PUNCT
ijtc-799	117	27	fem	fem	NOUN
ijtc-799	117	28	)	)	PUNCT
ijtc-799	117	29	,	,	PUNCT
ijtc-799	117	30	and	and	CCONJ
ijtc-799	117	31	random	random	ADJ
ijtc-799	117	32	effect	effect	NOUN
ijtc-799	117	33	model	model	NOUN
ijtc-799	117	34	(	(	PUNCT
ijtc-799	117	35	rem	rem	NOUN
ijtc-799	117	36	)	)	PUNCT
ijtc-799	117	37	,	,	PUNCT
ijtc-799	117	38	along	along	ADP
ijtc-799	117	39	with	with	ADP
ijtc-799	117	40	one	one	NUM
ijtc-799	117	41	alternative	alternative	ADJ
ijtc-799	117	42	model	model	NOUN
ijtc-799	117	43	,	,	PUNCT
ijtc-799	117	44	namely	namely	ADV
ijtc-799	117	45	panel	panel	NOUN
ijtc-799	117	46	corrected	correct	VERB
ijtc-799	117	47	standard	standard	ADJ
ijtc-799	117	48	error	error	NOUN
ijtc-799	117	49	(	(	PUNCT
ijtc-799	117	50	pcse	pcse	NOUN
ijtc-799	117	51	)	)	PUNCT
ijtc-799	117	52	.	.	PUNCT
ijtc-799	118	1	in	in	ADP
ijtc-799	118	2	this	this	DET
ijtc-799	118	3	study	study	NOUN
ijtc-799	118	4	,	,	PUNCT
ijtc-799	118	5	three	three	NUM
ijtc-799	118	6	types	type	NOUN
ijtc-799	118	7	of	of	ADP
ijtc-799	118	8	tests	test	NOUN
ijtc-799	118	9	are	be	AUX
ijtc-799	118	10	employed	employ	VERB
ijtc-799	118	11	to	to	PART
ijtc-799	118	12	ascertain	ascertain	VERB
ijtc-799	118	13	the	the	DET
ijtc-799	118	14	most	most	ADV
ijtc-799	118	15	suitable	suitable	ADJ
ijtc-799	118	16	model	model	NOUN
ijtc-799	118	17	.	.	PUNCT
ijtc-799	119	1	they	they	PRON
ijtc-799	119	2	are	be	AUX
ijtc-799	119	3	the	the	DET
ijtc-799	119	4	chow	chow	PROPN
ijtc-799	119	5	test	test	NOUN
ijtc-799	119	6	,	,	PUNCT
ijtc-799	119	7	the	the	DET
ijtc-799	119	8	lagrange	lagrange	NOUN
ijtc-799	119	9	multiplier	multipli	ADJ
ijtc-799	119	10	test	test	NOUN
ijtc-799	119	11	,	,	PUNCT
ijtc-799	119	12	and	and	CCONJ
ijtc-799	119	13	the	the	DET
ijtc-799	119	14	hausman	hausman	ADJ
ijtc-799	119	15	test	test	NOUN
ijtc-799	119	16	.	.	PUNCT
ijtc-799	120	1	the	the	DET
ijtc-799	120	2	chow	chow	PROPN
ijtc-799	120	3	test	test	NOUN
ijtc-799	120	4	helps	help	VERB
ijtc-799	120	5	determine	determine	VERB
ijtc-799	120	6	the	the	DET
ijtc-799	120	7	preferred	preferred	ADJ
ijtc-799	120	8	model	model	NOUN
ijtc-799	120	9	between	between	ADP
ijtc-799	120	10	the	the	DET
ijtc-799	120	11	common	common	ADJ
ijtc-799	120	12	effect	effect	NOUN
ijtc-799	120	13	model	model	NOUN
ijtc-799	120	14	(	(	PUNCT
ijtc-799	120	15	cem	cem	NOUN
ijtc-799	120	16	)	)	PUNCT
ijtc-799	120	17	and	and	CCONJ
ijtc-799	120	18	the	the	DET
ijtc-799	120	19	fixed	fixed	ADJ
ijtc-799	120	20	effect	effect	NOUN
ijtc-799	120	21	model	model	NOUN
ijtc-799	120	22	(	(	PUNCT
ijtc-799	120	23	fem	fem	PROPN
ijtc-799	120	24	)	)	PUNCT
ijtc-799	120	25	.	.	PUNCT
ijtc-799	121	1	the	the	DET
ijtc-799	121	2	lagrange	lagrange	PROPN
ijtc-799	121	3	multiplier	multipli	ADJ
ijtc-799	121	4	test	test	NOUN
ijtc-799	121	5	(	(	PUNCT
ijtc-799	121	6	lm	lm	INTJ
ijtc-799	121	7	)	)	PUNCT
ijtc-799	121	8	examines	examine	VERB
ijtc-799	121	9	whether	whether	SCONJ
ijtc-799	121	10	panel	panel	NOUN
ijtc-799	121	11	data	datum	NOUN
ijtc-799	121	12	analysis	analysis	NOUN
ijtc-799	121	13	is	be	AUX
ijtc-799	121	14	better	well	ADV
ijtc-799	121	15	suited	suit	VERB
ijtc-799	121	16	to	to	ADP
ijtc-799	121	17	the	the	DET
ijtc-799	121	18	random	random	ADJ
ijtc-799	121	19	effect	effect	NOUN
ijtc-799	121	20	model	model	NOUN
ijtc-799	121	21	(	(	PUNCT
ijtc-799	121	22	rem	rem	NOUN
ijtc-799	121	23	)	)	PUNCT
ijtc-799	121	24	or	or	CCONJ
ijtc-799	121	25	the	the	DET
ijtc-799	121	26	common	common	ADJ
ijtc-799	121	27	effect	effect	NOUN
ijtc-799	121	28	model	model	NOUN
ijtc-799	121	29	(	(	PUNCT
ijtc-799	121	30	cem	cem	NOUN
ijtc-799	121	31	)	)	PUNCT
ijtc-799	121	32	.	.	PUNCT
ijtc-799	122	1	on	on	ADP
ijtc-799	122	2	the	the	DET
ijtc-799	122	3	other	other	ADJ
ijtc-799	122	4	hand	hand	NOUN
ijtc-799	122	5	,	,	PUNCT
ijtc-799	122	6	the	the	DET
ijtc-799	122	7	hausman	hausman	ADJ
ijtc-799	122	8	test	test	NOUN
ijtc-799	122	9	is	be	AUX
ijtc-799	122	10	a	a	DET
ijtc-799	122	11	statistical	statistical	ADJ
ijtc-799	122	12	evaluation	evaluation	NOUN
ijtc-799	122	13	used	use	VERB
ijtc-799	122	14	to	to	PART
ijtc-799	122	15	select	select	VERB
ijtc-799	122	16	the	the	DET
ijtc-799	122	17	most	most	ADV
ijtc-799	122	18	appropriate	appropriate	ADJ
ijtc-799	122	19	model	model	NOUN
ijtc-799	122	20	between	between	ADP
ijtc-799	122	21	the	the	DET
ijtc-799	122	22	fixed	fix	VERB
ijtc-799	122	23	effect	effect	NOUN
ijtc-799	122	24	model	model	NOUN
ijtc-799	122	25	(	(	PUNCT
ijtc-799	122	26	fem	fem	NOUN
ijtc-799	122	27	)	)	PUNCT
ijtc-799	122	28	and	and	CCONJ
ijtc-799	122	29	the	the	DET
ijtc-799	122	30	random	random	ADJ
ijtc-799	122	31	effect	effect	NOUN
ijtc-799	122	32	model	model	NOUN
ijtc-799	122	33	(	(	PUNCT
ijtc-799	122	34	rem	rem	NOUN
ijtc-799	122	35	)	)	PUNCT
ijtc-799	122	36	for	for	ADP
ijtc-799	122	37	testing	test	VERB
ijtc-799	122	38	panel	panel	NOUN
ijtc-799	122	39	data	datum	NOUN
ijtc-799	122	40	.	.	PUNCT
ijtc-799	123	1	2	2	X
ijtc-799	123	2	.	.	X
ijtc-799	123	3	gauss	gauss	ADJ
ijtc-799	123	4	-	-	PUNCT
ijtc-799	123	5	markov	markov	NOUN
ijtc-799	123	6	test	test	NOUN
ijtc-799	123	7	(	(	PUNCT
ijtc-799	123	8	classical	classical	ADJ
ijtc-799	123	9	assumption	assumption	NOUN
ijtc-799	123	10	test	test	NOUN
ijtc-799	123	11	)	)	PUNCT
ijtc-799	123	12	in	in	ADP
ijtc-799	123	13	the	the	DET
ijtc-799	123	14	gauss	gauss	ADJ
ijtc-799	123	15	-	-	PUNCT
ijtc-799	123	16	markov	markov	NOUN
ijtc-799	123	17	test	test	NOUN
ijtc-799	123	18	,	,	PUNCT
ijtc-799	123	19	or	or	CCONJ
ijtc-799	123	20	commonly	commonly	ADV
ijtc-799	123	21	known	know	VERB
ijtc-799	123	22	as	as	ADP
ijtc-799	123	23	the	the	DET
ijtc-799	123	24	classical	classical	ADJ
ijtc-799	123	25	assumption	assumption	NOUN
ijtc-799	123	26	test	test	NOUN
ijtc-799	123	27	,	,	PUNCT
ijtc-799	123	28	there	there	PRON
ijtc-799	123	29	are	be	VERB
ijtc-799	123	30	four	four	NUM
ijtc-799	123	31	types	type	NOUN
ijtc-799	123	32	of	of	ADP
ijtc-799	123	33	tests	test	NOUN
ijtc-799	123	34	that	that	PRON
ijtc-799	123	35	will	will	AUX
ijtc-799	123	36	be	be	AUX
ijtc-799	123	37	conducted	conduct	VERB
ijtc-799	123	38	,	,	PUNCT
ijtc-799	123	39	namely	namely	ADV
ijtc-799	123	40	the	the	DET
ijtc-799	123	41	normality	normality	NOUN
ijtc-799	123	42	test	test	NOUN
ijtc-799	123	43	,	,	PUNCT
ijtc-799	123	44	multicollinearity	multicollinearity	NOUN
ijtc-799	123	45	test	test	NOUN
ijtc-799	123	46	,	,	PUNCT
ijtc-799	123	47	heteroscedasticity	heteroscedasticity	NOUN
ijtc-799	123	48	test	test	NOUN
ijtc-799	123	49	,	,	PUNCT
ijtc-799	123	50	and	and	CCONJ
ijtc-799	123	51	autocorrelation	autocorrelation	NOUN
ijtc-799	123	52	test	test	NOUN
ijtc-799	123	53	.	.	PUNCT
ijtc-799	124	1	the	the	DET
ijtc-799	124	2	purpose	purpose	NOUN
ijtc-799	124	3	of	of	ADP
ijtc-799	124	4	the	the	DET
ijtc-799	124	5	normality	normality	NOUN
ijtc-799	124	6	test	test	NOUN
ijtc-799	124	7	is	be	AUX
ijtc-799	124	8	to	to	PART
ijtc-799	124	9	assess	assess	VERB
ijtc-799	124	10	whether	whether	SCONJ
ijtc-799	124	11	or	or	CCONJ
ijtc-799	124	12	not	not	PART
ijtc-799	124	13	the	the	DET
ijtc-799	124	14	residual	residual	ADJ
ijtc-799	124	15	values	value	NOUN
ijtc-799	124	16	follow	follow	VERB
ijtc-799	124	17	a	a	DET
ijtc-799	124	18	normal	normal	ADJ
ijtc-799	124	19	distribution	distribution	NOUN
ijtc-799	124	20	.	.	PUNCT
ijtc-799	125	1	sujarweni	sujarweni	PROPN
ijtc-799	125	2	(	(	PUNCT
ijtc-799	125	3	2015	2015	NUM
ijtc-799	125	4	)	)	PUNCT
ijtc-799	125	5	,	,	PUNCT
ijtc-799	125	6	states	state	VERB
ijtc-799	125	7	that	that	SCONJ
ijtc-799	125	8	this	this	DET
ijtc-799	125	9	test	test	NOUN
ijtc-799	125	10	aims	aim	VERB
ijtc-799	125	11	to	to	PART
ijtc-799	125	12	investigate	investigate	VERB
ijtc-799	125	13	if	if	SCONJ
ijtc-799	125	14	both	both	CCONJ
ijtc-799	125	15	the	the	DET
ijtc-799	125	16	dependent	dependent	ADJ
ijtc-799	125	17	and	and	CCONJ
ijtc-799	125	18	independent	independent	ADJ
ijtc-799	125	19	variables	variable	NOUN
ijtc-799	125	20	in	in	ADP
ijtc-799	125	21	the	the	DET
ijtc-799	125	22	regression	regression	NOUN
ijtc-799	125	23	model	model	NOUN
ijtc-799	125	24	exhibit	exhibit	VERB
ijtc-799	125	25	a	a	DET
ijtc-799	125	26	normal	normal	ADJ
ijtc-799	125	27	distribution	distribution	NOUN
ijtc-799	125	28	.	.	PUNCT
ijtc-799	126	1	meanwhile	meanwhile	ADV
ijtc-799	126	2	,	,	PUNCT
ijtc-799	126	3	the	the	DET
ijtc-799	126	4	multicollinearity	multicollinearity	NOUN
ijtc-799	126	5	test	test	NOUN
ijtc-799	126	6	is	be	AUX
ijtc-799	126	7	performed	perform	VERB
ijtc-799	126	8	to	to	PART
ijtc-799	126	9	determine	determine	VERB
ijtc-799	126	10	if	if	SCONJ
ijtc-799	126	11	there	there	PRON
ijtc-799	126	12	is	be	VERB
ijtc-799	126	13	a	a	DET
ijtc-799	126	14	correlation	correlation	NOUN
ijtc-799	126	15	among	among	ADP
ijtc-799	126	16	the	the	DET
ijtc-799	126	17	independent	independent	ADJ
ijtc-799	126	18	variables	variable	NOUN
ijtc-799	126	19	utilized	utilize	VERB
ijtc-799	126	20	in	in	ADP
ijtc-799	126	21	the	the	DET
ijtc-799	126	22	analysis	analysis	NOUN
ijtc-799	126	23	.	.	PUNCT
ijtc-799	127	1	as	as	SCONJ
ijtc-799	127	2	mentioned	mention	VERB
ijtc-799	127	3	by	by	ADP
ijtc-799	127	4	sujarweni	sujarweni	PROPN
ijtc-799	127	5	(	(	PUNCT
ijtc-799	127	6	2015	2015	NUM
ijtc-799	127	7	)	)	PUNCT
ijtc-799	127	8	,	,	PUNCT
ijtc-799	127	9	the	the	DET
ijtc-799	127	10	presence	presence	NOUN
ijtc-799	127	11	of	of	ADP
ijtc-799	127	12	multicollinearity	multicollinearity	NOUN
ijtc-799	127	13	suggests	suggest	VERB
ijtc-799	127	14	a	a	DET
ijtc-799	127	15	perfect	perfect	ADJ
ijtc-799	127	16	or	or	CCONJ
ijtc-799	127	17	definite	definite	ADJ
ijtc-799	127	18	linear	linear	ADJ
ijtc-799	127	19	relationship	relationship	NOUN
ijtc-799	127	20	among	among	ADP
ijtc-799	127	21	one	one	NUM
ijtc-799	127	22	or	or	CCONJ
ijtc-799	127	23	more	more	ADV
ijtc-799	127	24	independent	independent	ADJ
ijtc-799	127	25	variables	variable	NOUN
ijtc-799	127	26	in	in	ADP
ijtc-799	127	27	the	the	DET
ijtc-799	127	28	model	model	NOUN
ijtc-799	127	29	.	.	PUNCT
ijtc-799	128	1	the	the	DET
ijtc-799	128	2	heteroscedasticity	heteroscedasticity	NOUN
ijtc-799	128	3	test	test	NOUN
ijtc-799	128	4	,	,	PUNCT
ijtc-799	128	5	on	on	ADP
ijtc-799	128	6	the	the	DET
ijtc-799	128	7	other	other	ADJ
ijtc-799	128	8	hand	hand	NOUN
ijtc-799	128	9	,	,	PUNCT
ijtc-799	128	10	aims	aim	VERB
ijtc-799	128	11	to	to	PART
ijtc-799	128	12	evaluate	evaluate	VERB
ijtc-799	128	13	if	if	SCONJ
ijtc-799	128	14	there	there	PRON
ijtc-799	128	15	is	be	VERB
ijtc-799	128	16	unequal	unequal	ADJ
ijtc-799	128	17	variance	variance	NOUN
ijtc-799	128	18	among	among	ADP
ijtc-799	128	19	the	the	DET
ijtc-799	128	20	residuals	residual	NOUN
ijtc-799	128	21	across	across	ADP
ijtc-799	128	22	different	different	ADJ
ijtc-799	128	23	observations	observation	NOUN
ijtc-799	128	24	in	in	ADP
ijtc-799	128	25	the	the	DET
ijtc-799	128	26	regression	regression	NOUN
ijtc-799	128	27	model	model	NOUN
ijtc-799	128	28	(	(	PUNCT
ijtc-799	128	29	ghozali	ghozali	PROPN
ijtc-799	128	30	,	,	PUNCT
ijtc-799	128	31	2011	2011	NUM
ijtc-799	128	32	)	)	PUNCT
ijtc-799	128	33	.	.	PUNCT
ijtc-799	129	1	lastly	lastly	ADV
ijtc-799	129	2	,	,	PUNCT
ijtc-799	129	3	the	the	DET
ijtc-799	129	4	autocorrelation	autocorrelation	NOUN
ijtc-799	129	5	test	test	NOUN
ijtc-799	129	6	is	be	AUX
ijtc-799	129	7	conducted	conduct	VERB
ijtc-799	129	8	to	to	PART
ijtc-799	129	9	explore	explore	VERB
ijtc-799	129	10	whether	whether	SCONJ
ijtc-799	129	11	there	there	PRON
ijtc-799	129	12	is	be	VERB
ijtc-799	129	13	a	a	DET
ijtc-799	129	14	correlation	correlation	NOUN
ijtc-799	129	15	between	between	ADP
ijtc-799	129	16	disturbance	disturbance	NOUN
ijtc-799	129	17	errors	error	NOUN
ijtc-799	129	18	in	in	ADP
ijtc-799	129	19	period	period	NOUN
ijtc-799	129	20	t	t	NOUN
ijtc-799	129	21	and	and	CCONJ
ijtc-799	129	22	disturbance	disturbance	NOUN
ijtc-799	129	23	errors	error	NOUN
ijtc-799	129	24	in	in	ADP
ijtc-799	129	25	period	period	NOUN
ijtc-799	129	26	t-1	t-1	PROPN
ijtc-799	129	27	in	in	ADP
ijtc-799	129	28	the	the	DET
ijtc-799	129	29	linear	linear	PROPN
ijtc-799	129	30	regression	regression	NOUN
ijtc-799	129	31	model	model	NOUN
ijtc-799	129	32	.	.	PUNCT
ijtc-799	130	1	the	the	DET
ijtc-799	130	2	purpose	purpose	NOUN
ijtc-799	130	3	of	of	ADP
ijtc-799	130	4	this	this	DET
ijtc-799	130	5	test	test	NOUN
ijtc-799	130	6	is	be	AUX
ijtc-799	130	7	to	to	PART
ijtc-799	130	8	ensure	ensure	VERB
ijtc-799	130	9	that	that	SCONJ
ijtc-799	130	10	there	there	PRON
ijtc-799	130	11	are	be	VERB
ijtc-799	130	12	no	no	DET
ijtc-799	130	13	carryover	carryover	NOUN
ijtc-799	130	14	errors	error	NOUN
ijtc-799	130	15	from	from	ADP
ijtc-799	130	16	previous	previous	ADJ
ijtc-799	130	17	years	year	NOUN
ijtc-799	130	18	that	that	PRON
ijtc-799	130	19	may	may	AUX
ijtc-799	130	20	affect	affect	VERB
ijtc-799	130	21	the	the	DET
ijtc-799	130	22	data	data	NOUN
ijtc-799	130	23	analysis	analysis	NOUN
ijtc-799	130	24	in	in	ADP
ijtc-799	130	25	the	the	DET
ijtc-799	130	26	current	current	ADJ
ijtc-799	130	27	year	year	NOUN
ijtc-799	130	28	.	.	PUNCT
ijtc-799	131	1	3	3	X
ijtc-799	131	2	.	.	X
ijtc-799	131	3	regression	regression	NOUN
ijtc-799	131	4	model	model	NOUN
ijtc-799	131	5	the	the	DET
ijtc-799	131	6	author	author	NOUN
ijtc-799	131	7	utilized	utilize	VERB
ijtc-799	131	8	the	the	DET
ijtc-799	131	9	assistance	assistance	NOUN
ijtc-799	131	10	of	of	ADP
ijtc-799	131	11	stata	stata	NOUN
ijtc-799	131	12	17	17	NUM
ijtc-799	131	13	software	software	NOUN
ijtc-799	131	14	in	in	ADP
ijtc-799	131	15	conducting	conduct	VERB
ijtc-799	131	16	the	the	DET
ijtc-799	131	17	data	datum	NOUN
ijtc-799	131	18	analysis	analysis	NOUN
ijtc-799	131	19	.	.	PUNCT
ijtc-799	132	1	the	the	DET
ijtc-799	132	2	panel	panel	NOUN
ijtc-799	132	3	data	datum	NOUN
ijtc-799	132	4	regression	regression	NOUN
ijtc-799	132	5	models	model	NOUN
ijtc-799	132	6	used	use	VERB
ijtc-799	132	7	in	in	ADP
ijtc-799	132	8	this	this	DET
ijtc-799	132	9	study	study	NOUN
ijtc-799	132	10	are	be	AUX
ijtc-799	132	11	as	as	SCONJ
ijtc-799	132	12	follows	follow	VERB
ijtc-799	132	13	:	:	PUNCT
ijtc-799	132	14	tr	tr	PROPN
ijtc-799	132	15	=	=	SYM
ijtc-799	132	16	β0	β0	NOUN
ijtc-799	132	17	+	+	CCONJ
ijtc-799	132	18	β1fdiit	β1fdiit	NOUN
ijtc-799	132	19	+	+	CCONJ
ijtc-799	132	20	β2agriit	β2agriit	NOUN
ijtc-799	132	21	+	+	CCONJ
ijtc-799	132	22	β3regit	β3regit	PRON
ijtc-799	132	23	+	+	NUM
ijtc-799	132	24	β4fdiregit	β4fdiregit	NOUN
ijtc-799	132	25	+	+	CCONJ
ijtc-799	132	26	β5agriregit	β5agriregit	ADJ
ijtc-799	132	27	+	+	X
ijtc-799	132	28	β6serv	β6serv	NOUN
ijtc-799	133	1	+	+	CCONJ
ijtc-799	133	2	β7urban	β7urban	ADJ
ijtc-799	133	3	+	+	CCONJ
ijtc-799	133	4	β8corr	β8corr	ADJ
ijtc-799	133	5	+	+	CCONJ
ijtc-799	133	6	εit	εit	NOUN
ijtc-799	133	7	note	note	NOUN
ijtc-799	133	8	:	:	PUNCT
ijtc-799	133	9	tr	tr	VERB
ijtc-799	133	10	=	=	SYM
ijtc-799	133	11	ratio	ratio	NOUN
ijtc-799	133	12	of	of	ADP
ijtc-799	133	13	central	central	ADJ
ijtc-799	133	14	tax	tax	NOUN
ijtc-799	133	15	revenue	revenue	NOUN
ijtc-799	133	16	to	to	ADP
ijtc-799	133	17	gdp	gdp	NOUN
ijtc-799	133	18	β0	β0	NOUN
ijtc-799	133	19	=	=	PUNCT
ijtc-799	133	20	constant	constant	ADJ
ijtc-799	133	21	parameter	parameter	NOUN
ijtc-799	133	22	(	(	PUNCT
ijtc-799	133	23	intercept	intercept	PROPN
ijtc-799	133	24	)	)	PUNCT
ijtc-799	133	25	β1	β1	PROPN
ijtc-799	133	26	to	to	ADP
ijtc-799	133	27	β5	β5	NOUN
ijtc-799	133	28	=	=	PUNCT
ijtc-799	133	29	regression	regression	NOUN
ijtc-799	133	30	coefficients	coefficient	VERB
ijtc-799	133	31	fdi	fdi	NOUN
ijtc-799	133	32	=	=	PUNCT
ijtc-799	133	33	foreign	foreign	ADJ
ijtc-799	133	34	direct	direct	ADJ
ijtc-799	133	35	investment	investment	NOUN
ijtc-799	133	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	133	37	tax	tax	NOUN
ijtc-799	133	38	revenue	revenue	NOUN
ijtc-799	133	39	,	,	PUNCT
ijtc-799	133	40	fdi	fdi	NOUN
ijtc-799	133	41	,	,	PUNCT
ijtc-799	133	42	and	and	CCONJ
ijtc-799	133	43	agricultural	agricultural	ADJ
ijtc-799	133	44	sector	sector	NOUN
ijtc-799	133	45	:	:	PUNCT
ijtc-799	133	46	a	a	DET
ijtc-799	133	47	dynamic	dynamic	ADJ
ijtc-799	133	48	interaction	interaction	NOUN
ijtc-799	133	49	with	with	ADP
ijtc-799	133	50	regulatory	regulatory	ADJ
ijtc-799	133	51	quality	quality	NOUN
ijtc-799	133	52	as	as	ADP
ijtc-799	133	53	the	the	DET
ijtc-799	133	54	moderation	moderation	NOUN
ijtc-799	133	55	anwar	anwar	PROPN
ijtc-799	133	56	and	and	CCONJ
ijtc-799	133	57	wijaya	wijaya	NOUN
ijtc-799	133	58	531	531	NUM
ijtc-799	133	59	|	|	ADV
ijtc-799	133	60	ilomata	ilomata	PROPN
ijtc-799	133	61	international	international	ADJ
ijtc-799	133	62	journal	journal	NOUN
ijtc-799	133	63	of	of	ADP
ijtc-799	133	64	tax	tax	PROPN
ijtc-799	133	65	&	&	CCONJ
ijtc-799	133	66	accounting	accounting	PROPN
ijtc-799	133	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	133	68	agri	agri	NOUN
ijtc-799	133	69	=	=	PUNCT
ijtc-799	133	70	share	share	NOUN
ijtc-799	133	71	of	of	ADP
ijtc-799	133	72	gdp	gdp	NOUN
ijtc-799	133	73	from	from	ADP
ijtc-799	133	74	the	the	DET
ijtc-799	133	75	agricultural	agricultural	ADJ
ijtc-799	133	76	sector	sector	NOUN
ijtc-799	133	77	reg	reg	NOUN
ijtc-799	133	78	=	=	SYM
ijtc-799	133	79	regulatory	regulatory	ADJ
ijtc-799	133	80	quality	quality	NOUN
ijtc-799	133	81	fdireg	fdireg	NOUN
ijtc-799	133	82	=	=	PUNCT
ijtc-799	133	83	foreign	foreign	ADJ
ijtc-799	133	84	direct	direct	ADJ
ijtc-799	133	85	investment	investment	NOUN
ijtc-799	133	86	moderated	moderate	VERB
ijtc-799	133	87	by	by	ADP
ijtc-799	133	88	regulatory	regulatory	ADJ
ijtc-799	133	89	quality	quality	NOUN
ijtc-799	133	90	agrireg	agrireg	NOUN
ijtc-799	133	91	=	=	PUNCT
ijtc-799	133	92	share	share	NOUN
ijtc-799	133	93	of	of	ADP
ijtc-799	133	94	gdp	gdp	NOUN
ijtc-799	133	95	from	from	ADP
ijtc-799	133	96	the	the	DET
ijtc-799	133	97	agricultural	agricultural	ADJ
ijtc-799	133	98	sector	sector	NOUN
ijtc-799	133	99	moderated	moderate	VERB
ijtc-799	133	100	by	by	ADP
ijtc-799	133	101	regulatory	regulatory	ADJ
ijtc-799	133	102	quality	quality	NOUN
ijtc-799	133	103	serv	serv	X
ijtc-799	133	104	=	=	PUNCT
ijtc-799	133	105	share	share	NOUN
ijtc-799	133	106	of	of	ADP
ijtc-799	133	107	gdp	gdp	NOUN
ijtc-799	133	108	from	from	ADP
ijtc-799	133	109	the	the	DET
ijtc-799	133	110	service	service	NOUN
ijtc-799	133	111	sector	sector	NOUN
ijtc-799	133	112	urban	urban	ADJ
ijtc-799	133	113	=	=	PUNCT
ijtc-799	133	114	urban	urban	ADJ
ijtc-799	133	115	population	population	NOUN
ijtc-799	133	116	corr	corr	PROPN
ijtc-799	133	117	=	=	PUNCT
ijtc-799	133	118	corruption	corruption	NOUN
ijtc-799	133	119	perception	perception	NOUN
ijtc-799	133	120	index	index	NOUN
ijtc-799	133	121	in	in	ADP
ijtc-799	133	122	a	a	DET
ijtc-799	133	123	country	country	NOUN
ijtc-799	133	124	ε	ε	NOUN
ijtc-799	133	125	=	=	NOUN
ijtc-799	133	126	error	error	NOUN
ijtc-799	133	127	terms	term	NOUN
ijtc-799	133	128	result	result	VERB
ijtc-799	133	129	and	and	CCONJ
ijtc-799	133	130	discussion	discussion	NOUN
ijtc-799	133	131	a.	a.	NOUN
ijtc-799	133	132	descriptive	descriptive	ADJ
ijtc-799	133	133	analysis	analysis	NOUN
ijtc-799	133	134	table	table	NOUN
ijtc-799	133	135	2	2	NUM
ijtc-799	133	136	.	.	PUNCT
ijtc-799	133	137	descriptive	descriptive	ADJ
ijtc-799	133	138	analysis	analysis	NOUN
ijtc-799	133	139	variabel	variabel	NOUN
ijtc-799	133	140	mean	mean	VERB
ijtc-799	134	1	std	std	PROPN
ijtc-799	134	2	.	.	PROPN
ijtc-799	134	3	dev	dev	PROPN
ijtc-799	134	4	.	.	PUNCT
ijtc-799	135	1	min	min	PROPN
ijtc-799	135	2	max	max	PROPN
ijtc-799	135	3	tr	tr	VERB
ijtc-799	135	4	11.91136	11.91136	NUM
ijtc-799	135	5	4.362644	4.362644	NUM
ijtc-799	135	6	1.781	1.781	NUM
ijtc-799	135	7	19.73206	19.73206	NUM
ijtc-799	135	8	fdi	fdi	NOUN
ijtc-799	135	9	6.517866	6.517866	NUM
ijtc-799	135	10	6.75909	6.75909	NUM
ijtc-799	135	11	-1.320522	-1.320522	NOUN
ijtc-799	135	12	32.16984	32.16984	NUM
ijtc-799	135	13	agri	agri	NOUN
ijtc-799	135	14	12.97847	12.97847	NUM
ijtc-799	135	15	8.915805	8.915805	NUM
ijtc-799	135	16	0.0302096	0.0302096	NUM
ijtc-799	135	17	33.5196	33.5196	NUM
ijtc-799	135	18	reg	reg	NOUN
ijtc-799	135	19	-0.3174903	-0.3174903	NOUN
ijtc-799	135	20	0.972046	0.972046	NUM
ijtc-799	135	21	-2.348573	-2.348573	NOUN
ijtc-799	135	22	1.149036	1.149036	NUM
ijtc-799	135	23	fdireg	fdireg	NOUN
ijtc-799	135	24	-5.972091	-5.972091	PART
ijtc-799	135	25	16.00721	16.00721	NUM
ijtc-799	136	1	-71.87849	-71.87849	SYM
ijtc-799	136	2	5.031719	5.031719	NUM
ijtc-799	136	3	agrireg	agrireg	NOUN
ijtc-799	136	4	-1.948509	-1.948509	NOUN
ijtc-799	136	5	8.772189	8.772189	NUM
ijtc-799	136	6	-25.82188	-25.82188	SYM
ijtc-799	136	7	19.26933	19.26933	NUM
ijtc-799	136	8	serv	serv	ADP
ijtc-799	136	9	47.61523	47.61523	NUM
ijtc-799	136	10	10.53963	10.53963	NUM
ijtc-799	136	11	28.28036	28.28036	NUM
ijtc-799	136	12	70.7942	70.7942	NUM
ijtc-799	136	13	urban	urban	ADJ
ijtc-799	136	14	51.94339	51.94339	NUM
ijtc-799	136	15	23.62413	23.62413	NUM
ijtc-799	136	16	21.037	21.037	NUM
ijtc-799	136	17	100	100	NUM
ijtc-799	136	18	corr	corr	NOUN
ijtc-799	136	19	-0.5108795	-0.5108795	PROPN
ijtc-799	137	1	0.7410775	0.7410775	NUM
ijtc-799	137	2	-1.672809	-1.672809	NOUN
ijtc-799	137	3	0.8577785	0.8577785	NUM
ijtc-799	137	4	source	source	NOUN
ijtc-799	137	5	:	:	PUNCT
ijtc-799	137	6	data	datum	NOUN
ijtc-799	137	7	processed	process	VERB
ijtc-799	137	8	using	use	VERB
ijtc-799	137	9	stata	stata	NOUN
ijtc-799	137	10	17	17	NUM
ijtc-799	137	11	,	,	PUNCT
ijtc-799	137	12	2023	2023	NUM
ijtc-799	137	13	the	the	DET
ijtc-799	137	14	above	above	ADJ
ijtc-799	137	15	test	test	NOUN
ijtc-799	137	16	results	result	NOUN
ijtc-799	137	17	indicate	indicate	VERB
ijtc-799	137	18	the	the	DET
ijtc-799	137	19	descriptive	descriptive	ADJ
ijtc-799	137	20	analysis	analysis	NOUN
ijtc-799	137	21	findings	finding	NOUN
ijtc-799	137	22	.	.	PUNCT
ijtc-799	138	1	on	on	ADP
ijtc-799	138	2	average	average	ADJ
ijtc-799	138	3	,	,	PUNCT
ijtc-799	138	4	the	the	DET
ijtc-799	138	5	tax	tax	NOUN
ijtc-799	138	6	revenue	revenue	NOUN
ijtc-799	138	7	(	(	PUNCT
ijtc-799	138	8	as	as	ADP
ijtc-799	138	9	a	a	DET
ijtc-799	138	10	percentage	percentage	NOUN
ijtc-799	138	11	)	)	PUNCT
ijtc-799	138	12	in	in	ADP
ijtc-799	138	13	asean	asean	ADJ
ijtc-799	138	14	member	member	NOUN
ijtc-799	138	15	countries	country	NOUN
ijtc-799	138	16	is	be	AUX
ijtc-799	138	17	11.91136	11.91136	NUM
ijtc-799	138	18	%	%	NOUN
ijtc-799	138	19	.	.	PUNCT
ijtc-799	139	1	the	the	DET
ijtc-799	139	2	highest	high	ADJ
ijtc-799	139	3	percentage	percentage	NOUN
ijtc-799	139	4	of	of	ADP
ijtc-799	139	5	tax	tax	NOUN
ijtc-799	139	6	revenue	revenue	NOUN
ijtc-799	139	7	is	be	AUX
ijtc-799	139	8	recorded	record	VERB
ijtc-799	139	9	in	in	ADP
ijtc-799	139	10	cambodia	cambodia	PROPN
ijtc-799	139	11	in	in	ADP
ijtc-799	139	12	2019	2019	NUM
ijtc-799	139	13	,	,	PUNCT
ijtc-799	139	14	with	with	ADP
ijtc-799	139	15	a	a	DET
ijtc-799	139	16	value	value	NOUN
ijtc-799	139	17	of	of	ADP
ijtc-799	139	18	19.73206	19.73206	NUM
ijtc-799	139	19	%	%	NOUN
ijtc-799	139	20	,	,	PUNCT
ijtc-799	139	21	while	while	SCONJ
ijtc-799	139	22	the	the	DET
ijtc-799	139	23	lowest	low	ADJ
ijtc-799	139	24	percentage	percentage	NOUN
ijtc-799	139	25	is	be	AUX
ijtc-799	139	26	shown	show	VERB
ijtc-799	139	27	by	by	ADP
ijtc-799	139	28	brunei	brunei	PROPN
ijtc-799	139	29	darussalam	darussalam	PROPN
ijtc-799	139	30	in	in	ADP
ijtc-799	139	31	2013	2013	NUM
ijtc-799	139	32	,	,	PUNCT
ijtc-799	139	33	at	at	ADP
ijtc-799	139	34	1.781	1.781	NUM
ijtc-799	139	35	%	%	NOUN
ijtc-799	139	36	.	.	PUNCT
ijtc-799	140	1	the	the	DET
ijtc-799	140	2	fdi	fdi	PROPN
ijtc-799	140	3	variable	variable	NOUN
ijtc-799	140	4	has	have	VERB
ijtc-799	140	5	an	an	DET
ijtc-799	140	6	average	average	NOUN
ijtc-799	140	7	of	of	ADP
ijtc-799	140	8	6.517866	6.517866	NUM
ijtc-799	140	9	%	%	NOUN
ijtc-799	140	10	.	.	PUNCT
ijtc-799	141	1	the	the	DET
ijtc-799	141	2	highest	high	ADJ
ijtc-799	141	3	fdi	fdi	NOUN
ijtc-799	141	4	value	value	NOUN
ijtc-799	141	5	,	,	PUNCT
ijtc-799	141	6	which	which	PRON
ijtc-799	141	7	is	be	AUX
ijtc-799	141	8	32.16984	32.16984	NUM
ijtc-799	141	9	%	%	NOUN
ijtc-799	141	10	of	of	ADP
ijtc-799	141	11	the	the	DET
ijtc-799	141	12	total	total	ADJ
ijtc-799	141	13	gdp	gdp	NOUN
ijtc-799	141	14	,	,	PUNCT
ijtc-799	141	15	is	be	AUX
ijtc-799	141	16	owned	own	VERB
ijtc-799	141	17	by	by	ADP
ijtc-799	141	18	singapore	singapore	PROPN
ijtc-799	141	19	in	in	ADP
ijtc-799	141	20	2019	2019	NUM
ijtc-799	141	21	,	,	PUNCT
ijtc-799	141	22	while	while	SCONJ
ijtc-799	141	23	the	the	DET
ijtc-799	141	24	lowest	low	ADJ
ijtc-799	141	25	fdi	fdi	NOUN
ijtc-799	141	26	value	value	NOUN
ijtc-799	141	27	,	,	PUNCT
ijtc-799	141	28	-1.320522	-1.320522	NOUN
ijtc-799	141	29	%	%	NOUN
ijtc-799	141	30	,	,	PUNCT
ijtc-799	141	31	is	be	AUX
ijtc-799	141	32	recorded	record	VERB
ijtc-799	141	33	by	by	ADP
ijtc-799	141	34	brunei	brunei	PROPN
ijtc-799	141	35	darussalam	darussalam	PROPN
ijtc-799	141	36	in	in	ADP
ijtc-799	141	37	2016	2016	NUM
ijtc-799	141	38	.	.	PUNCT
ijtc-799	142	1	on	on	ADP
ijtc-799	142	2	average	average	ADJ
ijtc-799	142	3	,	,	PUNCT
ijtc-799	142	4	the	the	DET
ijtc-799	142	5	agriculture	agriculture	NOUN
ijtc-799	142	6	sector	sector	NOUN
ijtc-799	142	7	variable	variable	NOUN
ijtc-799	142	8	falls	fall	VERB
ijtc-799	142	9	at	at	ADP
ijtc-799	142	10	12.97847	12.97847	NUM
ijtc-799	142	11	%	%	NOUN
ijtc-799	142	12	.	.	PUNCT
ijtc-799	143	1	the	the	DET
ijtc-799	143	2	highest	high	ADJ
ijtc-799	143	3	percentage	percentage	NOUN
ijtc-799	143	4	of	of	ADP
ijtc-799	143	5	revenue	revenue	NOUN
ijtc-799	143	6	from	from	ADP
ijtc-799	143	7	the	the	DET
ijtc-799	143	8	agriculture	agriculture	NOUN
ijtc-799	143	9	sector	sector	NOUN
ijtc-799	143	10	is	be	AUX
ijtc-799	143	11	from	from	ADP
ijtc-799	143	12	cambodia	cambodia	PROPN
ijtc-799	143	13	in	in	ADP
ijtc-799	143	14	2012	2012	NUM
ijtc-799	143	15	,	,	PUNCT
ijtc-799	143	16	at	at	ADP
ijtc-799	143	17	33.5196	33.5196	NUM
ijtc-799	143	18	%	%	NOUN
ijtc-799	143	19	of	of	ADP
ijtc-799	143	20	the	the	DET
ijtc-799	143	21	total	total	ADJ
ijtc-799	143	22	gdp	gdp	NOUN
ijtc-799	143	23	.	.	PUNCT
ijtc-799	144	1	on	on	ADP
ijtc-799	144	2	the	the	DET
ijtc-799	144	3	other	other	ADJ
ijtc-799	144	4	hand	hand	NOUN
ijtc-799	144	5	,	,	PUNCT
ijtc-799	144	6	the	the	DET
ijtc-799	144	7	lowest	low	ADJ
ijtc-799	144	8	percentage	percentage	NOUN
ijtc-799	144	9	is	be	AUX
ijtc-799	144	10	owned	own	VERB
ijtc-799	144	11	by	by	ADP
ijtc-799	144	12	singapore	singapore	PROPN
ijtc-799	144	13	in	in	ADP
ijtc-799	144	14	2018	2018	NUM
ijtc-799	144	15	,	,	PUNCT
ijtc-799	144	16	with	with	ADP
ijtc-799	144	17	a	a	DET
ijtc-799	144	18	share	share	NOUN
ijtc-799	144	19	of	of	ADP
ijtc-799	144	20	0.0302096	0.0302096	NUM
ijtc-799	144	21	%	%	NOUN
ijtc-799	144	22	of	of	ADP
ijtc-799	144	23	the	the	DET
ijtc-799	144	24	total	total	ADJ
ijtc-799	144	25	gdp	gdp	NOUN
ijtc-799	144	26	.	.	PUNCT
ijtc-799	145	1	on	on	ADP
ijtc-799	145	2	average	average	ADJ
ijtc-799	145	3	,	,	PUNCT
ijtc-799	145	4	the	the	DET
ijtc-799	145	5	regulatory	regulatory	ADJ
ijtc-799	145	6	quality	quality	NOUN
ijtc-799	145	7	has	have	VERB
ijtc-799	145	8	a	a	DET
ijtc-799	145	9	scale	scale	NOUN
ijtc-799	145	10	of	of	ADP
ijtc-799	145	11	-0.3174903	-0.3174903	NOUN
ijtc-799	145	12	,	,	PUNCT
ijtc-799	145	13	with	with	ADP
ijtc-799	145	14	the	the	DET
ijtc-799	145	15	highest	high	ADJ
ijtc-799	145	16	scale	scale	NOUN
ijtc-799	145	17	belonging	belong	VERB
ijtc-799	145	18	to	to	ADP
ijtc-799	145	19	brunei	brunei	PROPN
ijtc-799	145	20	darussalam	darussalam	PROPN
ijtc-799	145	21	in	in	ADP
ijtc-799	145	22	2013	2013	NUM
ijtc-799	145	23	,	,	PUNCT
ijtc-799	145	24	at	at	ADP
ijtc-799	145	25	1.149036	1.149036	NUM
ijtc-799	145	26	,	,	PUNCT
ijtc-799	145	27	meanwhile	meanwhile	ADV
ijtc-799	145	28	the	the	DET
ijtc-799	145	29	lowest	low	ADJ
ijtc-799	145	30	scale	scale	NOUN
ijtc-799	145	31	is	be	AUX
ijtc-799	145	32	-2.348573	-2.348573	NOUN
ijtc-799	145	33	,	,	PUNCT
ijtc-799	145	34	is	be	AUX
ijtc-799	145	35	recorded	record	VERB
ijtc-799	145	36	by	by	ADP
ijtc-799	145	37	singapore	singapore	PROPN
ijtc-799	145	38	in	in	ADP
ijtc-799	145	39	2014	2014	NUM
ijtc-799	145	40	.	.	PUNCT
ijtc-799	146	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	146	2	tax	tax	NOUN
ijtc-799	146	3	revenue	revenue	NOUN
ijtc-799	146	4	,	,	PUNCT
ijtc-799	146	5	fdi	fdi	NOUN
ijtc-799	146	6	,	,	PUNCT
ijtc-799	146	7	and	and	CCONJ
ijtc-799	146	8	agricultural	agricultural	ADJ
ijtc-799	146	9	sector	sector	NOUN
ijtc-799	146	10	:	:	PUNCT
ijtc-799	146	11	a	a	DET
ijtc-799	146	12	dynamic	dynamic	ADJ
ijtc-799	146	13	interaction	interaction	NOUN
ijtc-799	146	14	with	with	ADP
ijtc-799	146	15	regulatory	regulatory	ADJ
ijtc-799	146	16	quality	quality	NOUN
ijtc-799	146	17	as	as	ADP
ijtc-799	146	18	the	the	DET
ijtc-799	146	19	moderation	moderation	NOUN
ijtc-799	146	20	anwar	anwar	PROPN
ijtc-799	146	21	and	and	CCONJ
ijtc-799	146	22	wijaya	wijaya	PROPN
ijtc-799	146	23	532	532	NUM
ijtc-799	146	24	|	|	NOUN
ijtc-799	146	25	ilomata	ilomata	PROPN
ijtc-799	146	26	international	international	ADJ
ijtc-799	146	27	journal	journal	NOUN
ijtc-799	146	28	of	of	ADP
ijtc-799	146	29	tax	tax	PROPN
ijtc-799	146	30	&	&	CCONJ
ijtc-799	146	31	accounting	accounting	PROPN
ijtc-799	146	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	146	33	b.	b.	PROPN
ijtc-799	146	34	model	model	PROPN
ijtc-799	146	35	selection	selection	NOUN
ijtc-799	146	36	test	test	NOUN
ijtc-799	146	37	results	result	NOUN
ijtc-799	146	38	table	table	VERB
ijtc-799	146	39	3	3	NUM
ijtc-799	146	40	.	.	PUNCT
ijtc-799	146	41	model	model	NOUN
ijtc-799	146	42	selection	selection	PROPN
ijtc-799	146	43	test	test	NOUN
ijtc-799	146	44	test	test	NOUN
ijtc-799	146	45	test	test	NOUN
ijtc-799	146	46	value	value	NOUN
ijtc-799	146	47	prob	prob	PROPN
ijtc-799	146	48	.	.	PUNCT
ijtc-799	147	1	values	value	NOUN
ijtc-799	147	2	conclusion	conclusion	PROPN
ijtc-799	147	3	chow	chow	PROPN
ijtc-799	147	4	test	test	NOUN
ijtc-799	147	5	49.98	49.98	NUM
ijtc-799	147	6	0.0000	0.0000	NUM
ijtc-799	147	7	fixed	fix	VERB
ijtc-799	147	8	effect	effect	NOUN
ijtc-799	147	9	model	model	NOUN
ijtc-799	147	10	is	be	AUX
ijtc-799	147	11	better	well	ADJ
ijtc-799	147	12	than	than	ADP
ijtc-799	147	13	common	common	ADJ
ijtc-799	147	14	effect	effect	NOUN
ijtc-799	147	15	model	model	NOUN
ijtc-799	147	16	/	/	PUNCT
ijtc-799	147	17	pooled	pool	VERB
ijtc-799	147	18	least	least	ADJ
ijtc-799	147	19	square	square	ADJ
ijtc-799	147	20	lm	lm	INTJ
ijtc-799	147	21	bp	bp	PROPN
ijtc-799	147	22	test	test	NOUN
ijtc-799	147	23	69.80	69.80	NUM
ijtc-799	147	24	0.0000	0.0000	NUM
ijtc-799	147	25	random	random	ADJ
ijtc-799	147	26	effect	effect	NOUN
ijtc-799	147	27	model	model	NOUN
ijtc-799	147	28	is	be	AUX
ijtc-799	147	29	better	well	ADJ
ijtc-799	147	30	than	than	ADP
ijtc-799	147	31	common	common	ADJ
ijtc-799	147	32	effect	effect	NOUN
ijtc-799	147	33	model	model	NOUN
ijtc-799	147	34	/	/	PUNCT
ijtc-799	147	35	pooled	pool	VERB
ijtc-799	147	36	least	least	ADJ
ijtc-799	147	37	square	square	ADJ
ijtc-799	147	38	hausman	hausman	PROPN
ijtc-799	147	39	test	test	NOUN
ijtc-799	147	40	23.15	23.15	NUM
ijtc-799	147	41	0.0032	0.0032	NUM
ijtc-799	147	42	fixed	fix	VERB
ijtc-799	147	43	effect	effect	NOUN
ijtc-799	147	44	model	model	NOUN
ijtc-799	147	45	is	be	AUX
ijtc-799	147	46	better	well	ADJ
ijtc-799	147	47	than	than	ADP
ijtc-799	147	48	random	random	ADJ
ijtc-799	147	49	effect	effect	NOUN
ijtc-799	147	50	model	model	NOUN
ijtc-799	147	51	source	source	NOUN
ijtc-799	147	52	:	:	PUNCT
ijtc-799	147	53	data	datum	NOUN
ijtc-799	147	54	processed	process	VERB
ijtc-799	147	55	using	use	VERB
ijtc-799	147	56	stata	stata	NOUN
ijtc-799	147	57	17	17	NUM
ijtc-799	147	58	,	,	PUNCT
ijtc-799	147	59	2023	2023	NUM
ijtc-799	147	60	the	the	DET
ijtc-799	147	61	model	model	NOUN
ijtc-799	147	62	selection	selection	NOUN
ijtc-799	147	63	tests	test	NOUN
ijtc-799	147	64	conducted	conduct	VERB
ijtc-799	147	65	have	have	AUX
ijtc-799	147	66	determined	determine	VERB
ijtc-799	147	67	that	that	SCONJ
ijtc-799	147	68	the	the	DET
ijtc-799	147	69	fixed	fix	VERB
ijtc-799	147	70	effect	effect	NOUN
ijtc-799	147	71	model	model	NOUN
ijtc-799	147	72	is	be	AUX
ijtc-799	147	73	the	the	DET
ijtc-799	147	74	most	most	ADV
ijtc-799	147	75	suitable	suitable	ADJ
ijtc-799	147	76	choice	choice	NOUN
ijtc-799	147	77	for	for	ADP
ijtc-799	147	78	this	this	DET
ijtc-799	147	79	study	study	NOUN
ijtc-799	147	80	.	.	PUNCT
ijtc-799	148	1	following	follow	VERB
ijtc-799	148	2	the	the	DET
ijtc-799	148	3	selection	selection	NOUN
ijtc-799	148	4	of	of	ADP
ijtc-799	148	5	the	the	DET
ijtc-799	148	6	panel	panel	NOUN
ijtc-799	148	7	data	datum	NOUN
ijtc-799	148	8	model	model	NOUN
ijtc-799	148	9	,	,	PUNCT
ijtc-799	148	10	the	the	DET
ijtc-799	148	11	testing	testing	NOUN
ijtc-799	148	12	will	will	AUX
ijtc-799	148	13	now	now	ADV
ijtc-799	148	14	proceed	proceed	VERB
ijtc-799	148	15	to	to	PART
ijtc-799	148	16	examine	examine	VERB
ijtc-799	148	17	the	the	DET
ijtc-799	148	18	classical	classical	ADJ
ijtc-799	148	19	assumption	assumption	NOUN
ijtc-799	148	20	tests	test	NOUN
ijtc-799	148	21	.	.	PUNCT
ijtc-799	149	1	c.	c.	PROPN
ijtc-799	149	2	classical	classical	ADJ
ijtc-799	149	3	assumption	assumption	NOUN
ijtc-799	149	4	tests	test	NOUN
ijtc-799	149	5	results	result	VERB
ijtc-799	149	6	tabel	tabel	NOUN
ijtc-799	149	7	4	4	NUM
ijtc-799	149	8	.	.	PUNCT
ijtc-799	149	9	classical	classical	ADJ
ijtc-799	149	10	assumption	assumption	NOUN
ijtc-799	149	11	test	test	NOUN
ijtc-799	149	12	test	test	NOUN
ijtc-799	149	13	prob	prob	PROPN
ijtc-799	149	14	.	.	PUNCT
ijtc-799	150	1	values	value	NOUN
ijtc-799	150	2	conclusion	conclusion	VERB
ijtc-799	150	3	uji	uji	PROPN
ijtc-799	150	4	normalitas	normalita	VERB
ijtc-799	150	5	0.2424	0.2424	NUM
ijtc-799	150	6	data	datum	NOUN
ijtc-799	150	7	is	be	AUX
ijtc-799	150	8	normally	normally	ADV
ijtc-799	150	9	distributed	distribute	VERB
ijtc-799	150	10	uji	uji	PROPN
ijtc-799	150	11	multikolinearitas	multikolinearita	NOUN
ijtc-799	150	12	12.83	12.83	NUM
ijtc-799	150	13	there	there	PRON
ijtc-799	150	14	are	be	VERB
ijtc-799	150	15	symptoms	symptom	NOUN
ijtc-799	150	16	of	of	ADP
ijtc-799	150	17	multicollinearity	multicollinearity	NOUN
ijtc-799	150	18	uji	uji	PROPN
ijtc-799	150	19	heteroskedastisitas	heteroskedastisita	NOUN
ijtc-799	150	20	0.0028	0.0028	NUM
ijtc-799	150	21	there	there	PRON
ijtc-799	150	22	are	be	VERB
ijtc-799	150	23	symptoms	symptom	NOUN
ijtc-799	150	24	of	of	ADP
ijtc-799	150	25	heteroscedasticity	heteroscedasticity	PROPN
ijtc-799	150	26	uji	uji	PROPN
ijtc-799	150	27	autokorelasi	autokorelasi	NOUN
ijtc-799	150	28	0.1205	0.1205	NUM
ijtc-799	150	29	there	there	PRON
ijtc-799	150	30	are	be	VERB
ijtc-799	150	31	no	no	DET
ijtc-799	150	32	symptoms	symptom	NOUN
ijtc-799	150	33	of	of	ADP
ijtc-799	150	34	autocorrelation	autocorrelation	NOUN
ijtc-799	150	35	source	source	NOUN
ijtc-799	150	36	:	:	PUNCT
ijtc-799	150	37	data	datum	NOUN
ijtc-799	150	38	processed	process	VERB
ijtc-799	150	39	using	use	VERB
ijtc-799	150	40	stata	stata	NOUN
ijtc-799	150	41	17	17	NUM
ijtc-799	150	42	,	,	PUNCT
ijtc-799	150	43	2023	2023	NUM
ijtc-799	150	44	the	the	DET
ijtc-799	150	45	finding	finding	NOUN
ijtc-799	150	46	from	from	ADP
ijtc-799	150	47	the	the	DET
ijtc-799	150	48	classical	classical	ADJ
ijtc-799	150	49	assumption	assumption	NOUN
ijtc-799	150	50	tests	test	NOUN
ijtc-799	150	51	presented	present	VERB
ijtc-799	150	52	in	in	ADP
ijtc-799	150	53	the	the	DET
ijtc-799	150	54	table	table	NOUN
ijtc-799	150	55	4	4	NUM
ijtc-799	150	56	is	be	AUX
ijtc-799	150	57	an	an	DET
ijtc-799	150	58	evidence	evidence	NOUN
ijtc-799	150	59	that	that	SCONJ
ijtc-799	150	60	the	the	DET
ijtc-799	150	61	data	datum	NOUN
ijtc-799	150	62	successfully	successfully	ADV
ijtc-799	150	63	meet	meet	VERB
ijtc-799	150	64	the	the	DET
ijtc-799	150	65	criteria	criterion	NOUN
ijtc-799	150	66	for	for	ADP
ijtc-799	150	67	normality	normality	NOUN
ijtc-799	150	68	and	and	CCONJ
ijtc-799	150	69	lack	lack	NOUN
ijtc-799	150	70	of	of	ADP
ijtc-799	150	71	autocorrelation	autocorrelation	NOUN
ijtc-799	150	72	.	.	PUNCT
ijtc-799	151	1	this	this	PRON
ijtc-799	151	2	is	be	AUX
ijtc-799	151	3	supported	support	VERB
ijtc-799	151	4	by	by	ADP
ijtc-799	151	5	the	the	DET
ijtc-799	151	6	probability	probability	NOUN
ijtc-799	151	7	values	value	NOUN
ijtc-799	151	8	exceeding	exceed	VERB
ijtc-799	151	9	α=0.05	α=0.05	NOUN
ijtc-799	151	10	.	.	PUNCT
ijtc-799	152	1	however	however	ADV
ijtc-799	152	2	,	,	PUNCT
ijtc-799	152	3	there	there	PRON
ijtc-799	152	4	is	be	VERB
ijtc-799	152	5	an	an	DET
ijtc-799	152	6	indication	indication	NOUN
ijtc-799	152	7	of	of	ADP
ijtc-799	152	8	multicollinearity	multicollinearity	NOUN
ijtc-799	152	9	,	,	PUNCT
ijtc-799	152	10	as	as	SCONJ
ijtc-799	152	11	the	the	DET
ijtc-799	152	12	variance	variance	NOUN
ijtc-799	152	13	inflation	inflation	NOUN
ijtc-799	152	14	factor	factor	NOUN
ijtc-799	152	15	(	(	PUNCT
ijtc-799	152	16	vif	vif	NOUN
ijtc-799	152	17	)	)	PUNCT
ijtc-799	152	18	values	value	NOUN
ijtc-799	152	19	surpass	surpass	VERB
ijtc-799	152	20	10	10	NUM
ijtc-799	152	21	.	.	PUNCT
ijtc-799	153	1	multicollinearity	multicollinearity	NOUN
ijtc-799	153	2	is	be	AUX
ijtc-799	153	3	considered	consider	VERB
ijtc-799	153	4	absent	absent	ADJ
ijtc-799	153	5	when	when	SCONJ
ijtc-799	153	6	the	the	DET
ijtc-799	153	7	vif	vif	NOUN
ijtc-799	153	8	is	be	AUX
ijtc-799	153	9	below	below	ADP
ijtc-799	153	10	10	10	NUM
ijtc-799	153	11	.	.	PUNCT
ijtc-799	154	1	this	this	DET
ijtc-799	154	2	study	study	NOUN
ijtc-799	154	3	uses	use	VERB
ijtc-799	154	4	panel	panel	NOUN
ijtc-799	154	5	data	datum	NOUN
ijtc-799	154	6	,	,	PUNCT
ijtc-799	154	7	which	which	PRON
ijtc-799	154	8	is	be	AUX
ijtc-799	154	9	a	a	DET
ijtc-799	154	10	combination	combination	NOUN
ijtc-799	154	11	of	of	ADP
ijtc-799	154	12	cross	cross	NOUN
ijtc-799	154	13	-	-	NOUN
ijtc-799	154	14	section	section	ADJ
ijtc-799	154	15	and	and	CCONJ
ijtc-799	154	16	time	time	NOUN
ijtc-799	154	17	series	series	PROPN
ijtc-799	154	18	data	data	PROPN
ijtc-799	154	19	,	,	PUNCT
ijtc-799	154	20	and	and	CCONJ
ijtc-799	154	21	it	it	PRON
ijtc-799	154	22	is	be	AUX
ijtc-799	154	23	a	a	DET
ijtc-799	154	24	rule	rule	NOUN
ijtc-799	154	25	of	of	ADP
ijtc-799	154	26	thumb	thumb	NOUN
ijtc-799	154	27	that	that	SCONJ
ijtc-799	154	28	multicollinearity	multicollinearity	NOUN
ijtc-799	154	29	issues	issue	NOUN
ijtc-799	154	30	can	can	AUX
ijtc-799	154	31	be	be	AUX
ijtc-799	154	32	ignored	ignore	VERB
ijtc-799	154	33	(	(	PUNCT
ijtc-799	154	34	gujarati	gujarati	PROPN
ijtc-799	154	35	,	,	PUNCT
ijtc-799	154	36	2003	2003	NUM
ijtc-799	154	37	)	)	PUNCT
ijtc-799	154	38	.	.	PUNCT
ijtc-799	155	1	gujarati	gujarati	PROPN
ijtc-799	155	2	et	et	PROPN
ijtc-799	155	3	al	al	PROPN
ijtc-799	155	4	.	.	PROPN
ijtc-799	155	5	,	,	PUNCT
ijtc-799	155	6	(	(	PUNCT
ijtc-799	155	7	2012	2012	NUM
ijtc-799	155	8	)	)	PUNCT
ijtc-799	155	9	also	also	ADV
ijtc-799	155	10	stated	state	VERB
ijtc-799	155	11	that	that	SCONJ
ijtc-799	155	12	classical	classical	ADJ
ijtc-799	155	13	assumption	assumption	NOUN
ijtc-799	155	14	tests	test	NOUN
ijtc-799	155	15	are	be	AUX
ijtc-799	155	16	not	not	PART
ijtc-799	155	17	always	always	ADV
ijtc-799	155	18	necessary	necessary	ADJ
ijtc-799	155	19	in	in	ADP
ijtc-799	155	20	panel	panel	NOUN
ijtc-799	155	21	data	datum	NOUN
ijtc-799	155	22	analysis	analysis	NOUN
ijtc-799	155	23	as	as	SCONJ
ijtc-799	155	24	they	they	PRON
ijtc-799	155	25	naturally	naturally	ADV
ijtc-799	155	26	minimize	minimize	VERB
ijtc-799	155	27	biases	bias	NOUN
ijtc-799	155	28	that	that	PRON
ijtc-799	155	29	are	be	AUX
ijtc-799	155	30	likely	likely	ADJ
ijtc-799	155	31	to	to	PART
ijtc-799	155	32	arise	arise	VERB
ijtc-799	155	33	in	in	ADP
ijtc-799	155	34	the	the	DET
ijtc-799	155	35	analysis	analysis	NOUN
ijtc-799	155	36	results	result	NOUN
ijtc-799	155	37	,	,	PUNCT
ijtc-799	155	38	and	and	CCONJ
ijtc-799	155	39	to	to	PART
ijtc-799	155	40	provide	provide	VERB
ijtc-799	155	41	more	more	ADJ
ijtc-799	155	42	information	information	NOUN
ijtc-799	155	43	,	,	PUNCT
ijtc-799	155	44	variation	variation	NOUN
ijtc-799	155	45	,	,	PUNCT
ijtc-799	155	46	as	as	ADV
ijtc-799	155	47	well	well	ADV
ijtc-799	155	48	as	as	ADP
ijtc-799	155	49	degree	degree	NOUN
ijtc-799	155	50	of	of	ADP
ijtc-799	155	51	freedom	freedom	NOUN
ijtc-799	155	52	.	.	PUNCT
ijtc-799	156	1	on	on	ADP
ijtc-799	156	2	the	the	DET
ijtc-799	156	3	other	other	ADJ
ijtc-799	156	4	hand	hand	NOUN
ijtc-799	156	5	,	,	PUNCT
ijtc-799	156	6	the	the	DET
ijtc-799	156	7	data	datum	NOUN
ijtc-799	156	8	indicate	indicate	VERB
ijtc-799	156	9	evidence	evidence	NOUN
ijtc-799	156	10	of	of	ADP
ijtc-799	156	11	heteroscedasticity	heteroscedasticity	NOUN
ijtc-799	156	12	as	as	SCONJ
ijtc-799	156	13	the	the	DET
ijtc-799	156	14	probability	probability	NOUN
ijtc-799	156	15	values	value	NOUN
ijtc-799	156	16	are	be	AUX
ijtc-799	156	17	not	not	PART
ijtc-799	156	18	greater	great	ADJ
ijtc-799	156	19	than	than	ADP
ijtc-799	156	20	α=0.05	α=0.05	NOUN
ijtc-799	156	21	.	.	PUNCT
ijtc-799	157	1	to	to	ADP
ijtc-799	157	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	157	3	tax	tax	NOUN
ijtc-799	157	4	revenue	revenue	NOUN
ijtc-799	157	5	,	,	PUNCT
ijtc-799	157	6	fdi	fdi	NOUN
ijtc-799	157	7	,	,	PUNCT
ijtc-799	157	8	and	and	CCONJ
ijtc-799	157	9	agricultural	agricultural	ADJ
ijtc-799	157	10	sector	sector	NOUN
ijtc-799	157	11	:	:	PUNCT
ijtc-799	157	12	a	a	DET
ijtc-799	157	13	dynamic	dynamic	ADJ
ijtc-799	157	14	interaction	interaction	NOUN
ijtc-799	157	15	with	with	ADP
ijtc-799	157	16	regulatory	regulatory	ADJ
ijtc-799	157	17	quality	quality	NOUN
ijtc-799	157	18	as	as	ADP
ijtc-799	157	19	the	the	DET
ijtc-799	157	20	moderation	moderation	NOUN
ijtc-799	157	21	anwar	anwar	PROPN
ijtc-799	157	22	and	and	CCONJ
ijtc-799	157	23	wijaya	wijaya	PROPN
ijtc-799	157	24	533	533	NUM
ijtc-799	157	25	|	|	ADV
ijtc-799	157	26	ilomata	ilomata	PROPN
ijtc-799	157	27	international	international	ADJ
ijtc-799	157	28	journal	journal	NOUN
ijtc-799	157	29	of	of	ADP
ijtc-799	157	30	tax	tax	PROPN
ijtc-799	157	31	&	&	CCONJ
ijtc-799	157	32	accounting	accounting	PROPN
ijtc-799	157	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	157	34	address	address	NOUN
ijtc-799	157	35	this	this	DET
ijtc-799	157	36	issue	issue	NOUN
ijtc-799	157	37	,	,	PUNCT
ijtc-799	157	38	the	the	DET
ijtc-799	157	39	author	author	NOUN
ijtc-799	157	40	uses	use	VERB
ijtc-799	157	41	the	the	DET
ijtc-799	157	42	panel	panel	NOUN
ijtc-799	157	43	corrected	correct	VERB
ijtc-799	157	44	standard	standard	ADJ
ijtc-799	157	45	error	error	NOUN
ijtc-799	157	46	(	(	PUNCT
ijtc-799	157	47	pcse	pcse	NOUN
ijtc-799	157	48	)	)	PUNCT
ijtc-799	157	49	method	method	NOUN
ijtc-799	157	50	(	(	PUNCT
ijtc-799	157	51	greene	greene	PROPN
ijtc-799	157	52	,	,	PUNCT
ijtc-799	157	53	2018	2018	NUM
ijtc-799	157	54	)	)	PUNCT
ijtc-799	157	55	.	.	PUNCT
ijtc-799	158	1	d.	d.	PROPN
ijtc-799	158	2	hypothesis	hypothesis	PROPN
ijtc-799	158	3	test	test	NOUN
ijtc-799	158	4	results	result	VERB
ijtc-799	158	5	table	table	VERB
ijtc-799	158	6	5	5	NUM
ijtc-799	158	7	.	.	PUNCT
ijtc-799	159	1	panel	panel	NOUN
ijtc-799	159	2	corrected	correct	VERB
ijtc-799	159	3	standard	standard	ADJ
ijtc-799	159	4	error	error	NOUN
ijtc-799	159	5	(	(	PUNCT
ijtc-799	159	6	pcse	pcse	NOUN
ijtc-799	159	7	)	)	PUNCT
ijtc-799	159	8	model	model	NOUN
ijtc-799	159	9	regression	regression	NOUN
ijtc-799	159	10	analysis	analysis	NOUN
ijtc-799	159	11	panel	panel	NOUN
ijtc-799	159	12	-	-	PUNCT
ijtc-799	159	13	corrected	correct	VERB
ijtc-799	159	14	tr	tr	NOUN
ijtc-799	159	15	coefficient	coefficient	NOUN
ijtc-799	159	16	std	std	PROPN
ijtc-799	159	17	.	.	PUNCT
ijtc-799	160	1	err	err	PROPN
ijtc-799	160	2	.	.	PUNCT
ijtc-799	161	1	z	z	NOUN
ijtc-799	161	2	p>|z|	p>|z|	NOUN
ijtc-799	161	3	(	(	PUNCT
ijtc-799	161	4	twotailed	twotaile	VERB
ijtc-799	161	5	)	)	PUNCT
ijtc-799	161	6	p>|z|	p>|z|	NOUN
ijtc-799	161	7	(	(	PUNCT
ijtc-799	161	8	onetailed	onetaile	VERB
ijtc-799	161	9	)	)	PUNCT
ijtc-799	162	1	[	[	X
ijtc-799	162	2	95	95	NUM
ijtc-799	162	3	%	%	NOUN
ijtc-799	162	4	conf	conf	NOUN
ijtc-799	162	5	.	.	PUNCT
ijtc-799	163	1	interval	interval	NOUN
ijtc-799	163	2	]	]	PUNCT
ijtc-799	164	1	fdi	fdi	NOUN
ijtc-799	164	2	0.2455392	0.2455392	NUM
ijtc-799	164	3	0.1287295	0.1287295	NUM
ijtc-799	164	4	1.91	1.91	NUM
ijtc-799	164	5	0.056	0.056	NUM
ijtc-799	164	6	0.028	0.028	NUM
ijtc-799	164	7	-0.006766	-0.006766	NOUN
ijtc-799	164	8	0.4978445	0.4978445	NUM
ijtc-799	164	9	fdireg	fdireg	NOUN
ijtc-799	164	10	0.1808459	0.1808459	NUM
ijtc-799	164	11	0.0689645	0.0689645	NUM
ijtc-799	164	12	2.62	2.62	NUM
ijtc-799	164	13	0.009	0.009	NUM
ijtc-799	164	14	0.0045	0.0045	NUM
ijtc-799	164	15	0.045678	0.045678	NUM
ijtc-799	164	16	0.3160137	0.3160137	NUM
ijtc-799	164	17	agri	agri	NOUN
ijtc-799	164	18	-0.0031029	-0.0031029	NOUN
ijtc-799	164	19	0.086385	0.086385	NUM
ijtc-799	164	20	-0.04	-0.04	NUM
ijtc-799	164	21	0.971	0.971	NUM
ijtc-799	164	22	0.4855	0.4855	NUM
ijtc-799	164	23	-0.1724145	-0.1724145	NOUN
ijtc-799	164	24	0.1662086	0.1662086	NUM
ijtc-799	165	1	agrireg	agrireg	PROPN
ijtc-799	165	2	-0.1325244	-0.1325244	PROPN
ijtc-799	166	1	0.0639509	0.0639509	NUM
ijtc-799	166	2	-2.07	-2.07	NUM
ijtc-799	166	3	0.038	0.038	NUM
ijtc-799	166	4	0.019	0.019	NUM
ijtc-799	166	5	-0.2578658	-0.2578658	NOUN
ijtc-799	166	6	-0.0071829	-0.0071829	PROPN
ijtc-799	166	7	reg	reg	VERB
ijtc-799	166	8	0.3936803	0.3936803	NUM
ijtc-799	166	9	0.8883719	0.8883719	NUM
ijtc-799	166	10	0.44	0.44	NUM
ijtc-799	166	11	0.658	0.658	NUM
ijtc-799	166	12	0.329	0.329	NUM
ijtc-799	166	13	-1.347497	-1.347497	NOUN
ijtc-799	166	14	2.134857	2.134857	NUM
ijtc-799	166	15	serv	serv	ADP
ijtc-799	166	16	0.3399658	0.3399658	NUM
ijtc-799	166	17	0.0388351	0.0388351	NUM
ijtc-799	166	18	8.75	8.75	NUM
ijtc-799	166	19	0.000	0.000	NUM
ijtc-799	166	20	0.000	0.000	NUM
ijtc-799	166	21	0.2638504	0.2638504	NUM
ijtc-799	166	22	0.4160811	0.4160811	NUM
ijtc-799	166	23	urban	urban	ADJ
ijtc-799	166	24	-0.0771614	-0.0771614	NOUN
ijtc-799	167	1	0.0303262	0.0303262	NUM
ijtc-799	167	2	-2.54	-2.54	NUM
ijtc-799	167	3	0.011	0.011	NUM
ijtc-799	167	4	0.0055	0.0055	NUM
ijtc-799	167	5	-0.1365997	-0.1365997	NOUN
ijtc-799	167	6	-0.0177231	-0.0177231	ADJ
ijtc-799	167	7	corr	corr	NOUN
ijtc-799	167	8	-2.617602	-2.617602	PUNCT
ijtc-799	168	1	1.159781	1.159781	NUM
ijtc-799	168	2	-2.26	-2.26	NUM
ijtc-799	168	3	0.024	0.024	NUM
ijtc-799	168	4	0.012	0.012	NUM
ijtc-799	168	5	-4.890731	-4.890731	NOUN
ijtc-799	168	6	-0.3444733	-0.3444733	PUNCT
ijtc-799	169	1	_	_	PUNCT
ijtc-799	169	2	cons	con	NOUN
ijtc-799	169	3	-2.218772	-2.218772	VERB
ijtc-799	169	4	3.968364	3.968364	NUM
ijtc-799	169	5	-0.56	-0.56	NUM
ijtc-799	169	6	0.576	0.576	NUM
ijtc-799	169	7	0.288	0.288	NUM
ijtc-799	169	8	-9.996622	-9.996622	PUNCT
ijtc-799	169	9	5.559078	5.559078	NUM
ijtc-799	169	10	source	source	NOUN
ijtc-799	169	11	:	:	PUNCT
ijtc-799	169	12	data	datum	NOUN
ijtc-799	169	13	processed	process	VERB
ijtc-799	169	14	using	use	VERB
ijtc-799	169	15	stata	stata	NOUN
ijtc-799	169	16	17	17	NUM
ijtc-799	169	17	,	,	PUNCT
ijtc-799	169	18	2023	2023	NUM
ijtc-799	169	19	1	1	NUM
ijtc-799	169	20	.	.	PUNCT
ijtc-799	169	21	simultaneous	simultaneous	ADJ
ijtc-799	169	22	test	test	NOUN
ijtc-799	169	23	(	(	PUNCT
ijtc-799	169	24	f	f	X
ijtc-799	169	25	-	-	PUNCT
ijtc-799	169	26	test	test	NOUN
ijtc-799	169	27	)	)	PUNCT
ijtc-799	169	28	from	from	ADP
ijtc-799	169	29	the	the	DET
ijtc-799	169	30	test	test	NOUN
ijtc-799	169	31	results	result	NOUN
ijtc-799	169	32	,	,	PUNCT
ijtc-799	169	33	it	it	PRON
ijtc-799	169	34	is	be	AUX
ijtc-799	169	35	known	know	VERB
ijtc-799	169	36	that	that	SCONJ
ijtc-799	169	37	simultaneously	simultaneously	ADV
ijtc-799	169	38	the	the	DET
ijtc-799	169	39	variables	variables	PROPN
ijtc-799	169	40	fdi	fdi	PROPN
ijtc-799	169	41	,	,	PUNCT
ijtc-799	169	42	agricultural	agricultural	ADJ
ijtc-799	169	43	sector	sector	NOUN
ijtc-799	169	44	,	,	PUNCT
ijtc-799	169	45	regulatory	regulatory	ADJ
ijtc-799	169	46	quality	quality	NOUN
ijtc-799	169	47	and	and	CCONJ
ijtc-799	169	48	the	the	DET
ijtc-799	169	49	interaction	interaction	NOUN
ijtc-799	169	50	of	of	ADP
ijtc-799	169	51	fdi	fdi	PROPN
ijtc-799	169	52	and	and	CCONJ
ijtc-799	169	53	the	the	DET
ijtc-799	169	54	agricultural	agricultural	ADJ
ijtc-799	169	55	sector	sector	NOUN
ijtc-799	169	56	moderated	moderate	VERB
ijtc-799	169	57	by	by	ADP
ijtc-799	169	58	the	the	DET
ijtc-799	169	59	regulatory	regulatory	ADJ
ijtc-799	169	60	quality	quality	NOUN
ijtc-799	169	61	have	have	VERB
ijtc-799	169	62	a	a	DET
ijtc-799	169	63	significant	significant	ADJ
ijtc-799	169	64	influence	influence	NOUN
ijtc-799	169	65	on	on	ADP
ijtc-799	169	66	tax	tax	NOUN
ijtc-799	169	67	revenue	revenue	NOUN
ijtc-799	169	68	in	in	ADP
ijtc-799	169	69	asean	asean	ADJ
ijtc-799	169	70	countries	country	NOUN
ijtc-799	169	71	.	.	PUNCT
ijtc-799	170	1	this	this	PRON
ijtc-799	170	2	can	can	AUX
ijtc-799	170	3	be	be	AUX
ijtc-799	170	4	seen	see	VERB
ijtc-799	170	5	from	from	ADP
ijtc-799	170	6	the	the	DET
ijtc-799	170	7	prob	prob	PROPN
ijtc-799	170	8	>	>	X
ijtc-799	170	9	chi2	chi2	PROPN
ijtc-799	170	10	value	value	NOUN
ijtc-799	170	11	of	of	ADP
ijtc-799	170	12	0.0000	0.0000	NUM
ijtc-799	170	13	(	(	PUNCT
ijtc-799	170	14	less	less	ADJ
ijtc-799	170	15	than	than	ADP
ijtc-799	170	16	the	the	DET
ijtc-799	170	17	5	5	NUM
ijtc-799	170	18	percent	percent	NOUN
ijtc-799	170	19	alpha	alpha	NOUN
ijtc-799	170	20	level	level	NOUN
ijtc-799	170	21	)	)	PUNCT
ijtc-799	170	22	.	.	PUNCT
ijtc-799	171	1	2	2	X
ijtc-799	171	2	.	.	X
ijtc-799	171	3	partial	partial	ADJ
ijtc-799	171	4	test	test	NOUN
ijtc-799	171	5	(	(	PUNCT
ijtc-799	171	6	t	t	NOUN
ijtc-799	171	7	-	-	PUNCT
ijtc-799	171	8	test	test	NOUN
ijtc-799	171	9	)	)	PUNCT
ijtc-799	171	10	the	the	DET
ijtc-799	171	11	partial	partial	ADJ
ijtc-799	171	12	test	test	NOUN
ijtc-799	171	13	can	can	AUX
ijtc-799	171	14	be	be	AUX
ijtc-799	171	15	observed	observe	VERB
ijtc-799	171	16	from	from	ADP
ijtc-799	171	17	the	the	DET
ijtc-799	171	18	p>|z|	p>|z|	NOUN
ijtc-799	171	19	values	value	NOUN
ijtc-799	171	20	as	as	SCONJ
ijtc-799	171	21	seen	see	VERB
ijtc-799	171	22	in	in	ADP
ijtc-799	171	23	the	the	DET
ijtc-799	171	24	above	above	ADJ
ijtc-799	171	25	table	table	NOUN
ijtc-799	171	26	.	.	PUNCT
ijtc-799	172	1	if	if	SCONJ
ijtc-799	172	2	the	the	DET
ijtc-799	172	3	p>|z|	p>|z|	NOUN
ijtc-799	172	4	value	value	NOUN
ijtc-799	172	5	is	be	AUX
ijtc-799	172	6	less	less	ADJ
ijtc-799	172	7	than	than	ADP
ijtc-799	172	8	the	the	DET
ijtc-799	172	9	alpha	alpha	NOUN
ijtc-799	172	10	level	level	NOUN
ijtc-799	172	11	,	,	PUNCT
ijtc-799	172	12	then	then	ADV
ijtc-799	172	13	the	the	DET
ijtc-799	172	14	variable	variable	NOUN
ijtc-799	172	15	is	be	AUX
ijtc-799	172	16	considered	consider	VERB
ijtc-799	172	17	to	to	PART
ijtc-799	172	18	have	have	VERB
ijtc-799	172	19	a	a	DET
ijtc-799	172	20	significant	significant	ADJ
ijtc-799	172	21	influence	influence	NOUN
ijtc-799	172	22	on	on	ADP
ijtc-799	172	23	tax	tax	NOUN
ijtc-799	172	24	revenue	revenue	NOUN
ijtc-799	172	25	in	in	ADP
ijtc-799	172	26	asean	asean	ADJ
ijtc-799	172	27	countries	country	NOUN
ijtc-799	172	28	.	.	PUNCT
ijtc-799	173	1	since	since	SCONJ
ijtc-799	173	2	the	the	DET
ijtc-799	173	3	research	research	NOUN
ijtc-799	173	4	hypothesis	hypothesis	NOUN
ijtc-799	173	5	is	be	AUX
ijtc-799	173	6	done	do	VERB
ijtc-799	173	7	in	in	ADP
ijtc-799	173	8	a	a	DET
ijtc-799	173	9	one	one	NUM
ijtc-799	173	10	-	-	PUNCT
ijtc-799	173	11	tailed	tail	VERB
ijtc-799	173	12	way	way	NOUN
ijtc-799	173	13	,	,	PUNCT
ijtc-799	173	14	thus	thus	ADV
ijtc-799	173	15	,	,	PUNCT
ijtc-799	173	16	the	the	DET
ijtc-799	173	17	value	value	NOUN
ijtc-799	173	18	used	use	VERB
ijtc-799	173	19	is	be	AUX
ijtc-799	173	20	the	the	DET
ijtc-799	173	21	one	one	NUM
ijtc-799	173	22	in	in	ADP
ijtc-799	173	23	the	the	DET
ijtc-799	173	24	p>|z|	p>|z|	NOUN
ijtc-799	173	25	(	(	PUNCT
ijtc-799	173	26	one	one	NUM
ijtc-799	173	27	-	-	PUNCT
ijtc-799	173	28	tailed	tailed	ADJ
ijtc-799	173	29	)	)	PUNCT
ijtc-799	173	30	column	column	NOUN
ijtc-799	173	31	.	.	PUNCT
ijtc-799	174	1	in	in	ADP
ijtc-799	174	2	asean	asean	ADJ
ijtc-799	174	3	member	member	NOUN
ijtc-799	174	4	countries	country	NOUN
ijtc-799	174	5	,	,	PUNCT
ijtc-799	174	6	the	the	DET
ijtc-799	174	7	variable	variable	NOUN
ijtc-799	174	8	of	of	ADP
ijtc-799	174	9	foreign	foreign	ADJ
ijtc-799	174	10	direct	direct	ADJ
ijtc-799	174	11	investment	investment	NOUN
ijtc-799	174	12	(	(	PUNCT
ijtc-799	174	13	fdi	fdi	NOUN
ijtc-799	174	14	)	)	PUNCT
ijtc-799	174	15	has	have	VERB
ijtc-799	174	16	a	a	DET
ijtc-799	174	17	notable	notable	ADJ
ijtc-799	174	18	and	and	CCONJ
ijtc-799	174	19	positive	positive	ADJ
ijtc-799	174	20	effect	effect	NOUN
ijtc-799	174	21	on	on	ADP
ijtc-799	174	22	tax	tax	NOUN
ijtc-799	174	23	revenue	revenue	NOUN
ijtc-799	174	24	,	,	PUNCT
ijtc-799	174	25	while	while	SCONJ
ijtc-799	174	26	the	the	DET
ijtc-799	174	27	variable	variable	NOUN
ijtc-799	174	28	of	of	ADP
ijtc-799	174	29	the	the	DET
ijtc-799	174	30	agricultural	agricultural	ADJ
ijtc-799	174	31	sector	sector	NOUN
ijtc-799	174	32	does	do	AUX
ijtc-799	174	33	not	not	PART
ijtc-799	174	34	impact	impact	VERB
ijtc-799	174	35	tax	tax	NOUN
ijtc-799	174	36	revenue	revenue	NOUN
ijtc-799	174	37	.	.	PUNCT
ijtc-799	175	1	however	however	ADV
ijtc-799	175	2	,	,	PUNCT
ijtc-799	175	3	when	when	SCONJ
ijtc-799	175	4	regulatory	regulatory	ADJ
ijtc-799	175	5	quality	quality	NOUN
ijtc-799	175	6	is	be	AUX
ijtc-799	175	7	introduced	introduce	VERB
ijtc-799	175	8	as	as	ADP
ijtc-799	175	9	a	a	DET
ijtc-799	175	10	moderating	moderate	VERB
ijtc-799	175	11	variable	variable	NOUN
ijtc-799	175	12	,	,	PUNCT
ijtc-799	175	13	the	the	DET
ijtc-799	175	14	fdi	fdi	NOUN
ijtc-799	175	15	variable	variable	NOUN
ijtc-799	175	16	demonstrates	demonstrate	VERB
ijtc-799	175	17	a	a	DET
ijtc-799	175	18	positive	positive	ADJ
ijtc-799	175	19	and	and	CCONJ
ijtc-799	175	20	significant	significant	ADJ
ijtc-799	175	21	influence	influence	NOUN
ijtc-799	175	22	on	on	ADP
ijtc-799	175	23	tax	tax	NOUN
ijtc-799	175	24	revenue	revenue	NOUN
ijtc-799	175	25	.	.	PUNCT
ijtc-799	176	1	conversely	conversely	ADV
ijtc-799	176	2	,	,	PUNCT
ijtc-799	176	3	the	the	DET
ijtc-799	176	4	agricultural	agricultural	ADJ
ijtc-799	176	5	sector	sector	NOUN
ijtc-799	176	6	variable	variable	NOUN
ijtc-799	176	7	,	,	PUNCT
ijtc-799	176	8	when	when	SCONJ
ijtc-799	176	9	moderated	moderate	VERB
ijtc-799	176	10	by	by	ADP
ijtc-799	176	11	regulatory	regulatory	ADJ
ijtc-799	176	12	quality	quality	NOUN
ijtc-799	176	13	,	,	PUNCT
ijtc-799	176	14	shows	show	VERB
ijtc-799	176	15	a	a	DET
ijtc-799	176	16	significant	significant	ADJ
ijtc-799	176	17	negative	negative	ADJ
ijtc-799	176	18	impact	impact	NOUN
ijtc-799	176	19	on	on	ADP
ijtc-799	176	20	tax	tax	NOUN
ijtc-799	176	21	revenue	revenue	NOUN
ijtc-799	176	22	.	.	PUNCT
ijtc-799	177	1	it	it	PRON
ijtc-799	177	2	is	be	AUX
ijtc-799	177	3	crucial	crucial	ADJ
ijtc-799	177	4	to	to	PART
ijtc-799	177	5	note	note	VERB
ijtc-799	177	6	that	that	SCONJ
ijtc-799	177	7	the	the	DET
ijtc-799	177	8	moderating	moderate	VERB
ijtc-799	177	9	variable	variable	NOUN
ijtc-799	177	10	,	,	PUNCT
ijtc-799	177	11	regulatory	regulatory	ADJ
ijtc-799	177	12	quality	quality	NOUN
ijtc-799	177	13	,	,	PUNCT
ijtc-799	177	14	does	do	AUX
ijtc-799	177	15	not	not	PART
ijtc-799	177	16	have	have	VERB
ijtc-799	177	17	a	a	DET
ijtc-799	177	18	direct	direct	ADJ
ijtc-799	177	19	influence	influence	NOUN
ijtc-799	177	20	on	on	ADP
ijtc-799	177	21	tax	tax	NOUN
ijtc-799	177	22	revenue	revenue	NOUN
ijtc-799	177	23	in	in	ADP
ijtc-799	177	24	asean	asean	ADJ
ijtc-799	177	25	member	member	NOUN
ijtc-799	177	26	countries	country	NOUN
ijtc-799	177	27	.	.	PUNCT
ijtc-799	178	1	3	3	X
ijtc-799	178	2	.	.	X
ijtc-799	178	3	coefficient	coefficient	NOUN
ijtc-799	178	4	of	of	ADP
ijtc-799	178	5	determination	determination	NOUN
ijtc-799	178	6	(	(	PUNCT
ijtc-799	178	7	r2	r2	PROPN
ijtc-799	178	8	)	)	PUNCT
ijtc-799	178	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	178	10	tax	tax	NOUN
ijtc-799	178	11	revenue	revenue	NOUN
ijtc-799	178	12	,	,	PUNCT
ijtc-799	178	13	fdi	fdi	NOUN
ijtc-799	178	14	,	,	PUNCT
ijtc-799	178	15	and	and	CCONJ
ijtc-799	178	16	agricultural	agricultural	ADJ
ijtc-799	178	17	sector	sector	NOUN
ijtc-799	178	18	:	:	PUNCT
ijtc-799	178	19	a	a	DET
ijtc-799	178	20	dynamic	dynamic	ADJ
ijtc-799	178	21	interaction	interaction	NOUN
ijtc-799	178	22	with	with	ADP
ijtc-799	178	23	regulatory	regulatory	ADJ
ijtc-799	178	24	quality	quality	NOUN
ijtc-799	178	25	as	as	ADP
ijtc-799	178	26	the	the	DET
ijtc-799	178	27	moderation	moderation	NOUN
ijtc-799	178	28	anwar	anwar	PROPN
ijtc-799	178	29	and	and	CCONJ
ijtc-799	178	30	wijaya	wijaya	PROPN
ijtc-799	178	31	534	534	NUM
ijtc-799	178	32	|	|	ADV
ijtc-799	178	33	ilomata	ilomata	PROPN
ijtc-799	178	34	international	international	ADJ
ijtc-799	178	35	journal	journal	NOUN
ijtc-799	178	36	of	of	ADP
ijtc-799	178	37	tax	tax	PROPN
ijtc-799	178	38	&	&	CCONJ
ijtc-799	178	39	accounting	accounting	PROPN
ijtc-799	178	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	178	41	the	the	DET
ijtc-799	178	42	coefficient	coefficient	NOUN
ijtc-799	178	43	of	of	ADP
ijtc-799	178	44	determination	determination	NOUN
ijtc-799	178	45	(	(	PUNCT
ijtc-799	178	46	r2	r2	NOUN
ijtc-799	178	47	)	)	PUNCT
ijtc-799	178	48	value	value	NOUN
ijtc-799	178	49	is	be	AUX
ijtc-799	178	50	0.7522	0.7522	NUM
ijtc-799	178	51	or	or	CCONJ
ijtc-799	178	52	75.22	75.22	NUM
ijtc-799	178	53	percent	percent	NOUN
ijtc-799	178	54	.	.	PUNCT
ijtc-799	179	1	this	this	PRON
ijtc-799	179	2	means	mean	VERB
ijtc-799	179	3	that	that	SCONJ
ijtc-799	179	4	the	the	DET
ijtc-799	179	5	fdi	fdi	ADJ
ijtc-799	179	6	variable	variable	NOUN
ijtc-799	179	7	,	,	PUNCT
ijtc-799	179	8	agricultural	agricultural	ADJ
ijtc-799	179	9	sector	sector	NOUN
ijtc-799	179	10	variable	variable	NOUN
ijtc-799	179	11	,	,	PUNCT
ijtc-799	179	12	regulatory	regulatory	ADJ
ijtc-799	179	13	quality	quality	NOUN
ijtc-799	179	14	,	,	PUNCT
ijtc-799	179	15	fdi	fdi	NOUN
ijtc-799	179	16	and	and	CCONJ
ijtc-799	179	17	agricultural	agricultural	ADJ
ijtc-799	179	18	sector	sector	NOUN
ijtc-799	179	19	variables	variable	NOUN
ijtc-799	179	20	moderated	moderate	VERB
ijtc-799	179	21	by	by	ADP
ijtc-799	179	22	the	the	DET
ijtc-799	179	23	regulatory	regulatory	ADJ
ijtc-799	179	24	quality	quality	NOUN
ijtc-799	179	25	,	,	PUNCT
ijtc-799	179	26	as	as	ADV
ijtc-799	179	27	well	well	ADV
ijtc-799	179	28	as	as	ADP
ijtc-799	179	29	the	the	DET
ijtc-799	179	30	control	control	NOUN
ijtc-799	179	31	variables	variable	NOUN
ijtc-799	179	32	,	,	PUNCT
ijtc-799	179	33	collectively	collectively	ADV
ijtc-799	179	34	account	account	VERB
ijtc-799	179	35	for	for	ADP
ijtc-799	179	36	75.22	75.22	NUM
ijtc-799	179	37	percent	percent	NOUN
ijtc-799	179	38	of	of	ADP
ijtc-799	179	39	the	the	DET
ijtc-799	179	40	variation	variation	NOUN
ijtc-799	179	41	in	in	ADP
ijtc-799	179	42	the	the	DET
ijtc-799	179	43	dependent	dependent	ADJ
ijtc-799	179	44	variable	variable	NOUN
ijtc-799	179	45	,	,	PUNCT
ijtc-799	179	46	which	which	PRON
ijtc-799	179	47	is	be	AUX
ijtc-799	179	48	a	a	DET
ijtc-799	179	49	tax	tax	NOUN
ijtc-799	179	50	revenue	revenue	NOUN
ijtc-799	179	51	in	in	ADP
ijtc-799	179	52	asean	asean	ADJ
ijtc-799	179	53	member	member	NOUN
ijtc-799	179	54	countries	country	NOUN
ijtc-799	179	55	.	.	PUNCT
ijtc-799	180	1	other	other	ADJ
ijtc-799	180	2	variables	variable	NOUN
ijtc-799	180	3	not	not	PART
ijtc-799	180	4	included	include	VERB
ijtc-799	180	5	in	in	ADP
ijtc-799	180	6	the	the	DET
ijtc-799	180	7	analysis	analysis	NOUN
ijtc-799	180	8	account	account	NOUN
ijtc-799	180	9	for	for	ADP
ijtc-799	180	10	the	the	DET
ijtc-799	180	11	remaining	remain	VERB
ijtc-799	180	12	24.78	24.78	NUM
ijtc-799	180	13	percent	percent	NOUN
ijtc-799	180	14	of	of	ADP
ijtc-799	180	15	the	the	DET
ijtc-799	180	16	influence	influence	NOUN
ijtc-799	180	17	.	.	PUNCT
ijtc-799	181	1	the	the	DET
ijtc-799	181	2	regression	regression	NOUN
ijtc-799	181	3	results	result	NOUN
ijtc-799	181	4	of	of	ADP
ijtc-799	181	5	the	the	DET
ijtc-799	181	6	panel	panel	NOUN
ijtc-799	181	7	data	datum	NOUN
ijtc-799	181	8	are	be	AUX
ijtc-799	181	9	shown	show	VERB
ijtc-799	181	10	in	in	ADP
ijtc-799	181	11	the	the	DET
ijtc-799	181	12	following	following	ADJ
ijtc-799	181	13	model	model	NOUN
ijtc-799	181	14	:	:	PUNCT
ijtc-799	181	15	y	y	PROPN
ijtc-799	181	16	=	=	PUNCT
ijtc-799	181	17	-2.218772	-2.218772	PROPN
ijtc-799	182	1	+	+	CCONJ
ijtc-799	182	2	0.2455392x1	0.2455392x1	X
ijtc-799	182	3	–	–	PUNCT
ijtc-799	182	4	0.0031029x2	0.0031029x2	NUM
ijtc-799	183	1	+	+	CCONJ
ijtc-799	183	2	0.3936803z	0.3936803z	PUNCT
ijtc-799	183	3	+	+	CCONJ
ijtc-799	183	4	0.1808459x1z	0.1808459x1z	NUM
ijtc-799	183	5	–	–	PUNCT
ijtc-799	183	6	0.1325244x2z	0.1325244x2z	NUM
ijtc-799	184	1	+	+	CCONJ
ijtc-799	184	2	0.3399658x3	0.3399658x3	NUM
ijtc-799	184	3	–	–	PUNCT
ijtc-799	184	4	0.0771614x4	0.0771614x4	NUM
ijtc-799	184	5	–	–	PUNCT
ijtc-799	184	6	2.617602x5	2.617602x5	NUM
ijtc-799	184	7	as	as	SCONJ
ijtc-799	184	8	described	describe	VERB
ijtc-799	184	9	,	,	PUNCT
ijtc-799	184	10	the	the	DET
ijtc-799	184	11	constant	constant	ADJ
ijtc-799	184	12	value	value	NOUN
ijtc-799	184	13	of	of	ADP
ijtc-799	184	14	-2.218772	-2.218772	NOUN
ijtc-799	184	15	can	can	AUX
ijtc-799	184	16	be	be	AUX
ijtc-799	184	17	interpreted	interpret	VERB
ijtc-799	184	18	as	as	ADP
ijtc-799	184	19	the	the	DET
ijtc-799	184	20	tax	tax	NOUN
ijtc-799	184	21	revenue	revenue	NOUN
ijtc-799	184	22	ratio	ratio	NOUN
ijtc-799	184	23	when	when	SCONJ
ijtc-799	184	24	there	there	PRON
ijtc-799	184	25	are	be	VERB
ijtc-799	184	26	no	no	DET
ijtc-799	184	27	fdi	fdi	NOUN
ijtc-799	184	28	,	,	PUNCT
ijtc-799	184	29	agricultural	agricultural	ADJ
ijtc-799	184	30	sector	sector	NOUN
ijtc-799	184	31	,	,	PUNCT
ijtc-799	184	32	and	and	CCONJ
ijtc-799	184	33	regulatory	regulatory	ADJ
ijtc-799	184	34	quality	quality	NOUN
ijtc-799	184	35	variables	variable	NOUN
ijtc-799	184	36	.	.	PUNCT
ijtc-799	185	1	the	the	DET
ijtc-799	185	2	fdi	fdi	PROPN
ijtc-799	185	3	variable	variable	NOUN
ijtc-799	185	4	has	have	VERB
ijtc-799	185	5	a	a	DET
ijtc-799	185	6	coefficient	coefficient	NOUN
ijtc-799	185	7	of	of	ADP
ijtc-799	185	8	0.2455392	0.2455392	NUM
ijtc-799	185	9	,	,	PUNCT
ijtc-799	185	10	with	with	ADP
ijtc-799	185	11	a	a	DET
ijtc-799	185	12	positive	positive	ADJ
ijtc-799	185	13	sign	sign	NOUN
ijtc-799	185	14	indicating	indicate	VERB
ijtc-799	185	15	a	a	DET
ijtc-799	185	16	positive	positive	ADJ
ijtc-799	185	17	relationship	relationship	NOUN
ijtc-799	185	18	between	between	ADP
ijtc-799	185	19	fdi	fdi	NOUN
ijtc-799	185	20	and	and	CCONJ
ijtc-799	185	21	tax	tax	NOUN
ijtc-799	185	22	revenue	revenue	NOUN
ijtc-799	185	23	in	in	ADP
ijtc-799	185	24	asean	asean	ADJ
ijtc-799	185	25	member	member	NOUN
ijtc-799	185	26	countries	country	NOUN
ijtc-799	185	27	.	.	PUNCT
ijtc-799	186	1	this	this	PRON
ijtc-799	186	2	means	mean	VERB
ijtc-799	186	3	that	that	SCONJ
ijtc-799	186	4	a	a	DET
ijtc-799	186	5	1	1	NUM
ijtc-799	186	6	%	%	NOUN
ijtc-799	186	7	increase	increase	NOUN
ijtc-799	186	8	in	in	ADP
ijtc-799	186	9	fdi	fdi	NOUN
ijtc-799	186	10	will	will	AUX
ijtc-799	186	11	result	result	VERB
ijtc-799	186	12	in	in	ADP
ijtc-799	186	13	a	a	DET
ijtc-799	186	14	0.2455392	0.2455392	NUM
ijtc-799	186	15	%	%	NOUN
ijtc-799	186	16	increase	increase	NOUN
ijtc-799	186	17	in	in	ADP
ijtc-799	186	18	tax	tax	NOUN
ijtc-799	186	19	revenue	revenue	NOUN
ijtc-799	186	20	.	.	PUNCT
ijtc-799	187	1	conversely	conversely	ADV
ijtc-799	187	2	,	,	PUNCT
ijtc-799	187	3	there	there	PRON
ijtc-799	187	4	exists	exist	VERB
ijtc-799	187	5	a	a	DET
ijtc-799	187	6	negative	negative	ADJ
ijtc-799	187	7	correlation	correlation	NOUN
ijtc-799	187	8	between	between	ADP
ijtc-799	187	9	the	the	DET
ijtc-799	187	10	agricultural	agricultural	ADJ
ijtc-799	187	11	sector	sector	NOUN
ijtc-799	187	12	and	and	CCONJ
ijtc-799	187	13	tax	tax	NOUN
ijtc-799	187	14	revenue	revenue	NOUN
ijtc-799	187	15	.	.	PUNCT
ijtc-799	188	1	a	a	DET
ijtc-799	188	2	1	1	NUM
ijtc-799	188	3	%	%	NOUN
ijtc-799	188	4	increase	increase	NOUN
ijtc-799	188	5	in	in	ADP
ijtc-799	188	6	gdp	gdp	NOUN
ijtc-799	188	7	from	from	ADP
ijtc-799	188	8	the	the	DET
ijtc-799	188	9	agricultural	agricultural	ADJ
ijtc-799	188	10	sector	sector	NOUN
ijtc-799	188	11	leads	lead	VERB
ijtc-799	188	12	to	to	ADP
ijtc-799	188	13	a	a	DET
ijtc-799	188	14	decrease	decrease	NOUN
ijtc-799	188	15	of	of	ADP
ijtc-799	188	16	0.0031029	0.0031029	NUM
ijtc-799	188	17	%	%	NOUN
ijtc-799	188	18	in	in	ADP
ijtc-799	188	19	tax	tax	NOUN
ijtc-799	188	20	revenue	revenue	NOUN
ijtc-799	188	21	.	.	PUNCT
ijtc-799	189	1	the	the	DET
ijtc-799	189	2	regulatory	regulatory	ADJ
ijtc-799	189	3	quality	quality	NOUN
ijtc-799	189	4	variable	variable	NOUN
ijtc-799	189	5	has	have	VERB
ijtc-799	189	6	a	a	DET
ijtc-799	189	7	positive	positive	ADJ
ijtc-799	189	8	coefficient	coefficient	NOUN
ijtc-799	189	9	,	,	PUNCT
ijtc-799	189	10	indicating	indicate	VERB
ijtc-799	189	11	that	that	SCONJ
ijtc-799	189	12	a	a	DET
ijtc-799	189	13	1	1	NUM
ijtc-799	189	14	%	%	NOUN
ijtc-799	189	15	increase	increase	NOUN
ijtc-799	189	16	in	in	ADP
ijtc-799	189	17	the	the	DET
ijtc-799	189	18	variable	variable	NOUN
ijtc-799	189	19	will	will	AUX
ijtc-799	189	20	result	result	VERB
ijtc-799	189	21	in	in	ADP
ijtc-799	189	22	a	a	DET
ijtc-799	189	23	0.3936803	0.3936803	NUM
ijtc-799	189	24	%	%	NOUN
ijtc-799	189	25	increase	increase	NOUN
ijtc-799	189	26	in	in	ADP
ijtc-799	189	27	tax	tax	NOUN
ijtc-799	189	28	revenue	revenue	NOUN
ijtc-799	189	29	.	.	PUNCT
ijtc-799	190	1	the	the	DET
ijtc-799	190	2	interaction	interaction	NOUN
ijtc-799	190	3	coefficient	coefficient	NOUN
ijtc-799	190	4	between	between	ADP
ijtc-799	190	5	fdi	fdi	PROPN
ijtc-799	190	6	and	and	CCONJ
ijtc-799	190	7	regulatory	regulatory	ADJ
ijtc-799	190	8	quality	quality	NOUN
ijtc-799	190	9	is	be	AUX
ijtc-799	190	10	positively	positively	ADV
ijtc-799	190	11	estimated	estimate	VERB
ijtc-799	190	12	at	at	ADP
ijtc-799	190	13	0.1808459	0.1808459	NUM
ijtc-799	190	14	.	.	PUNCT
ijtc-799	191	1	this	this	PRON
ijtc-799	191	2	suggests	suggest	VERB
ijtc-799	191	3	that	that	SCONJ
ijtc-799	191	4	a	a	DET
ijtc-799	191	5	1	1	NUM
ijtc-799	191	6	%	%	NOUN
ijtc-799	191	7	rise	rise	NOUN
ijtc-799	191	8	in	in	ADP
ijtc-799	191	9	the	the	DET
ijtc-799	191	10	interaction	interaction	NOUN
ijtc-799	191	11	between	between	ADP
ijtc-799	191	12	fdi	fdi	PROPN
ijtc-799	191	13	and	and	CCONJ
ijtc-799	191	14	regulatory	regulatory	ADJ
ijtc-799	191	15	quality	quality	NOUN
ijtc-799	191	16	will	will	AUX
ijtc-799	191	17	result	result	VERB
ijtc-799	191	18	in	in	ADP
ijtc-799	191	19	a	a	DET
ijtc-799	191	20	corresponding	corresponding	ADJ
ijtc-799	191	21	increase	increase	NOUN
ijtc-799	191	22	of	of	ADP
ijtc-799	191	23	0.1808459	0.1808459	NUM
ijtc-799	191	24	%	%	NOUN
ijtc-799	191	25	in	in	ADP
ijtc-799	191	26	tax	tax	NOUN
ijtc-799	191	27	revenue	revenue	NOUN
ijtc-799	191	28	.	.	PUNCT
ijtc-799	192	1	conversely	conversely	ADV
ijtc-799	192	2	,	,	PUNCT
ijtc-799	192	3	the	the	DET
ijtc-799	192	4	coefficient	coefficient	NOUN
ijtc-799	192	5	of	of	ADP
ijtc-799	192	6	the	the	DET
ijtc-799	192	7	agricultural	agricultural	ADJ
ijtc-799	192	8	sector	sector	NOUN
ijtc-799	192	9	moderated	moderate	VERB
ijtc-799	192	10	by	by	ADP
ijtc-799	192	11	the	the	DET
ijtc-799	192	12	regulatory	regulatory	ADJ
ijtc-799	192	13	quality	quality	NOUN
ijtc-799	192	14	is	be	AUX
ijtc-799	192	15	negative	negative	ADJ
ijtc-799	192	16	.	.	PUNCT
ijtc-799	193	1	this	this	PRON
ijtc-799	193	2	concludes	conclude	VERB
ijtc-799	193	3	that	that	SCONJ
ijtc-799	193	4	a	a	DET
ijtc-799	193	5	1	1	NUM
ijtc-799	193	6	%	%	NOUN
ijtc-799	193	7	increase	increase	NOUN
ijtc-799	193	8	in	in	ADP
ijtc-799	193	9	the	the	DET
ijtc-799	193	10	interaction	interaction	NOUN
ijtc-799	193	11	between	between	ADP
ijtc-799	193	12	the	the	DET
ijtc-799	193	13	agricultural	agricultural	ADJ
ijtc-799	193	14	sector	sector	NOUN
ijtc-799	193	15	and	and	CCONJ
ijtc-799	193	16	regulatory	regulatory	ADJ
ijtc-799	193	17	quality	quality	NOUN
ijtc-799	193	18	will	will	AUX
ijtc-799	193	19	decrease	decrease	VERB
ijtc-799	193	20	tax	tax	NOUN
ijtc-799	193	21	revenue	revenue	NOUN
ijtc-799	193	22	by	by	ADP
ijtc-799	193	23	0.1325244	0.1325244	NUM
ijtc-799	193	24	%	%	NOUN
ijtc-799	193	25	.	.	PUNCT
ijtc-799	194	1	the	the	DET
ijtc-799	194	2	impact	impact	NOUN
ijtc-799	194	3	of	of	ADP
ijtc-799	194	4	foreign	foreign	ADJ
ijtc-799	194	5	direct	direct	ADJ
ijtc-799	194	6	investment	investment	NOUN
ijtc-799	194	7	(	(	PUNCT
ijtc-799	194	8	fdi	fdi	NOUN
ijtc-799	194	9	)	)	PUNCT
ijtc-799	194	10	on	on	ADP
ijtc-799	194	11	tax	tax	NOUN
ijtc-799	194	12	revenue	revenue	NOUN
ijtc-799	194	13	of	of	ADP
ijtc-799	194	14	asean	asean	ADJ
ijtc-799	194	15	countries	country	NOUN
ijtc-799	194	16	prior	prior	ADJ
ijtc-799	194	17	research	research	NOUN
ijtc-799	194	18	has	have	AUX
ijtc-799	194	19	investigated	investigate	VERB
ijtc-799	194	20	the	the	DET
ijtc-799	194	21	correlation	correlation	NOUN
ijtc-799	194	22	between	between	ADP
ijtc-799	194	23	fdi	fdi	NOUN
ijtc-799	194	24	and	and	CCONJ
ijtc-799	194	25	tax	tax	NOUN
ijtc-799	194	26	revenue	revenue	NOUN
ijtc-799	194	27	.	.	PUNCT
ijtc-799	195	1	for	for	ADP
ijtc-799	195	2	instance	instance	NOUN
ijtc-799	195	3	,	,	PUNCT
ijtc-799	195	4	camara	camara	X
ijtc-799	195	5	(	(	PUNCT
ijtc-799	195	6	2022	2022	NUM
ijtc-799	195	7	)	)	PUNCT
ijtc-799	195	8	found	find	VERB
ijtc-799	195	9	a	a	DET
ijtc-799	195	10	positive	positive	ADJ
ijtc-799	195	11	and	and	CCONJ
ijtc-799	195	12	significant	significant	ADJ
ijtc-799	195	13	impact	impact	NOUN
ijtc-799	195	14	of	of	ADP
ijtc-799	195	15	fdi	fdi	NOUN
ijtc-799	195	16	on	on	ADP
ijtc-799	195	17	a	a	DET
ijtc-799	195	18	country	country	NOUN
ijtc-799	195	19	's	's	PART
ijtc-799	195	20	tax	tax	NOUN
ijtc-799	195	21	revenue	revenue	NOUN
ijtc-799	195	22	.	.	PUNCT
ijtc-799	196	1	similar	similar	ADJ
ijtc-799	196	2	findings	finding	NOUN
ijtc-799	196	3	were	be	AUX
ijtc-799	196	4	reported	report	VERB
ijtc-799	196	5	by	by	ADP
ijtc-799	196	6	ade	ade	PROPN
ijtc-799	196	7	et	et	PROPN
ijtc-799	196	8	al	al	PROPN
ijtc-799	196	9	.	.	PROPN
ijtc-799	196	10	,	,	PUNCT
ijtc-799	196	11	(	(	PUNCT
ijtc-799	196	12	2018	2018	NUM
ijtc-799	196	13	)	)	PUNCT
ijtc-799	196	14	dan	dan	PROPN
ijtc-799	196	15	mahmood	mahmood	PROPN
ijtc-799	196	16	&	&	CCONJ
ijtc-799	196	17	chaudhary	chaudhary	PROPN
ijtc-799	196	18	(	(	PUNCT
ijtc-799	196	19	2013	2013	NUM
ijtc-799	196	20	)	)	PUNCT
ijtc-799	196	21	.	.	PUNCT
ijtc-799	197	1	the	the	DET
ijtc-799	197	2	testing	testing	NOUN
ijtc-799	197	3	and	and	CCONJ
ijtc-799	197	4	data	datum	NOUN
ijtc-799	197	5	analysis	analysis	NOUN
ijtc-799	197	6	in	in	ADP
ijtc-799	197	7	this	this	DET
ijtc-799	197	8	study	study	NOUN
ijtc-799	197	9	indicate	indicate	VERB
ijtc-799	197	10	that	that	SCONJ
ijtc-799	197	11	fdi	fdi	NOUN
ijtc-799	197	12	has	have	VERB
ijtc-799	197	13	a	a	DET
ijtc-799	197	14	significant	significant	ADJ
ijtc-799	197	15	positive	positive	ADJ
ijtc-799	197	16	effect	effect	NOUN
ijtc-799	197	17	on	on	ADP
ijtc-799	197	18	tax	tax	NOUN
ijtc-799	197	19	revenue	revenue	NOUN
ijtc-799	197	20	in	in	ADP
ijtc-799	197	21	asean	asean	ADJ
ijtc-799	197	22	member	member	NOUN
ijtc-799	197	23	countries	country	NOUN
ijtc-799	197	24	.	.	PUNCT
ijtc-799	198	1	this	this	PRON
ijtc-799	198	2	supports	support	VERB
ijtc-799	198	3	the	the	DET
ijtc-799	198	4	hypothesis	hypothesis	NOUN
ijtc-799	198	5	developed	develop	VERB
ijtc-799	198	6	by	by	ADP
ijtc-799	198	7	the	the	DET
ijtc-799	198	8	author	author	NOUN
ijtc-799	198	9	,	,	PUNCT
ijtc-799	198	10	leading	lead	VERB
ijtc-799	198	11	to	to	ADP
ijtc-799	198	12	the	the	DET
ijtc-799	198	13	conclusion	conclusion	NOUN
ijtc-799	198	14	that	that	SCONJ
ijtc-799	198	15	the	the	DET
ijtc-799	198	16	hypothesis	hypothesis	NOUN
ijtc-799	198	17	is	be	AUX
ijtc-799	198	18	accepted	accept	VERB
ijtc-799	198	19	.	.	PUNCT
ijtc-799	199	1	these	these	DET
ijtc-799	199	2	findings	finding	NOUN
ijtc-799	199	3	align	align	VERB
ijtc-799	199	4	with	with	ADP
ijtc-799	199	5	the	the	DET
ijtc-799	199	6	harrod	harrod	NOUN
ijtc-799	199	7	-	-	PUNCT
ijtc-799	199	8	domar	domar	PROPN
ijtc-799	199	9	theory	theory	NOUN
ijtc-799	199	10	,	,	PUNCT
ijtc-799	199	11	which	which	PRON
ijtc-799	199	12	emphasizes	emphasize	VERB
ijtc-799	199	13	the	the	DET
ijtc-799	199	14	importance	importance	NOUN
ijtc-799	199	15	of	of	ADP
ijtc-799	199	16	investment	investment	NOUN
ijtc-799	199	17	for	for	ADP
ijtc-799	199	18	regional	regional	ADJ
ijtc-799	199	19	economic	economic	ADJ
ijtc-799	199	20	growth	growth	NOUN
ijtc-799	199	21	.	.	PUNCT
ijtc-799	200	1	additionally	additionally	ADV
ijtc-799	200	2	,	,	PUNCT
ijtc-799	200	3	these	these	DET
ijtc-799	200	4	findings	finding	NOUN
ijtc-799	200	5	are	be	AUX
ijtc-799	200	6	consistent	consistent	ADJ
ijtc-799	200	7	with	with	ADP
ijtc-799	200	8	the	the	DET
ijtc-799	200	9	research	research	NOUN
ijtc-799	200	10	by	by	ADP
ijtc-799	200	11	camara	camara	PROPN
ijtc-799	200	12	&	&	CCONJ
ijtc-799	200	13	comaniciu	comaniciu	PROPN
ijtc-799	200	14	(	(	PUNCT
ijtc-799	200	15	2014	2014	NUM
ijtc-799	200	16	)	)	PUNCT
ijtc-799	200	17	but	but	CCONJ
ijtc-799	200	18	contradict	contradict	VERB
ijtc-799	200	19	the	the	DET
ijtc-799	200	20	study	study	NOUN
ijtc-799	200	21	conducted	conduct	VERB
ijtc-799	200	22	by	by	ADP
ijtc-799	200	23	gaspareniene	gaspareniene	NOUN
ijtc-799	200	24	et	et	PROPN
ijtc-799	200	25	al	al	PROPN
ijtc-799	200	26	.	.	PROPN
ijtc-799	200	27	,	,	PUNCT
ijtc-799	200	28	(	(	PUNCT
ijtc-799	200	29	2022	2022	NUM
ijtc-799	200	30	)	)	PUNCT
ijtc-799	200	31	,	,	PUNCT
ijtc-799	200	32	which	which	PRON
ijtc-799	200	33	suggested	suggest	VERB
ijtc-799	200	34	a	a	DET
ijtc-799	200	35	negative	negative	ADJ
ijtc-799	200	36	and	and	CCONJ
ijtc-799	200	37	significant	significant	ADJ
ijtc-799	200	38	impact	impact	NOUN
ijtc-799	200	39	of	of	ADP
ijtc-799	200	40	fdi	fdi	NOUN
ijtc-799	200	41	on	on	ADP
ijtc-799	200	42	tax	tax	NOUN
ijtc-799	200	43	revenue	revenue	NOUN
ijtc-799	200	44	.	.	PUNCT
ijtc-799	201	1	in	in	ADP
ijtc-799	201	2	essence	essence	NOUN
ijtc-799	201	3	,	,	PUNCT
ijtc-799	201	4	foreign	foreign	ADJ
ijtc-799	201	5	direct	direct	ADJ
ijtc-799	201	6	investment	investment	NOUN
ijtc-799	201	7	(	(	PUNCT
ijtc-799	201	8	fdi	fdi	NOUN
ijtc-799	201	9	)	)	PUNCT
ijtc-799	201	10	has	have	VERB
ijtc-799	201	11	the	the	DET
ijtc-799	201	12	potential	potential	NOUN
ijtc-799	201	13	to	to	PART
ijtc-799	201	14	boost	boost	VERB
ijtc-799	201	15	tax	tax	NOUN
ijtc-799	201	16	revenue	revenue	NOUN
ijtc-799	201	17	by	by	ADP
ijtc-799	201	18	fostering	foster	VERB
ijtc-799	201	19	productivity	productivity	NOUN
ijtc-799	201	20	in	in	ADP
ijtc-799	201	21	the	the	DET
ijtc-799	201	22	host	host	NOUN
ijtc-799	201	23	country	country	NOUN
ijtc-799	201	24	.	.	PUNCT
ijtc-799	202	1	a	a	DET
ijtc-799	202	2	company	company	NOUN
ijtc-799	202	3	receiving	receive	VERB
ijtc-799	202	4	fdi	fdi	NOUN
ijtc-799	202	5	inflows	inflow	NOUN
ijtc-799	202	6	will	will	AUX
ijtc-799	202	7	experience	experience	VERB
ijtc-799	202	8	an	an	DET
ijtc-799	202	9	increase	increase	NOUN
ijtc-799	202	10	in	in	ADP
ijtc-799	202	11	its	its	PRON
ijtc-799	202	12	output	output	NOUN
ijtc-799	202	13	,	,	PUNCT
ijtc-799	202	14	lead	lead	VERB
ijtc-799	202	15	to	to	ADP
ijtc-799	202	16	higher	high	ADJ
ijtc-799	202	17	profits	profit	NOUN
ijtc-799	202	18	.	.	PUNCT
ijtc-799	203	1	al	al	PROPN
ijtc-799	203	2	-	-	PUNCT
ijtc-799	203	3	sadig	sadig	PROPN
ijtc-799	203	4	(	(	PUNCT
ijtc-799	203	5	2013	2013	NUM
ijtc-799	203	6	)	)	PUNCT
ijtc-799	203	7	argued	argue	VERB
ijtc-799	203	8	that	that	SCONJ
ijtc-799	203	9	fdi	fdi	NOUN
ijtc-799	203	10	has	have	VERB
ijtc-799	203	11	a	a	DET
ijtc-799	203	12	crowd	crowd	NOUN
ijtc-799	203	13	-	-	PUNCT
ijtc-799	203	14	in	in	ADP
ijtc-799	203	15	effect	effect	NOUN
ijtc-799	203	16	on	on	ADP
ijtc-799	203	17	private	private	ADJ
ijtc-799	203	18	sector	sector	NOUN
ijtc-799	203	19	investment	investment	NOUN
ijtc-799	203	20	in	in	ADP
ijtc-799	203	21	the	the	DET
ijtc-799	203	22	host	host	NOUN
ijtc-799	203	23	country	country	NOUN
ijtc-799	203	24	.	.	PUNCT
ijtc-799	204	1	increased	increase	VERB
ijtc-799	204	2	investment	investment	NOUN
ijtc-799	204	3	levels	level	NOUN
ijtc-799	204	4	provide	provide	VERB
ijtc-799	204	5	more	more	ADJ
ijtc-799	204	6	funding	funding	NOUN
ijtc-799	204	7	sources	source	NOUN
ijtc-799	204	8	that	that	PRON
ijtc-799	204	9	can	can	AUX
ijtc-799	204	10	be	be	AUX
ijtc-799	204	11	utilized	utilize	VERB
ijtc-799	204	12	for	for	ADP
ijtc-799	204	13	a	a	DET
ijtc-799	204	14	company	company	NOUN
ijtc-799	204	15	's	's	PART
ijtc-799	204	16	capital	capital	NOUN
ijtc-799	204	17	in	in	ADP
ijtc-799	204	18	conducting	conduct	VERB
ijtc-799	204	19	business	business	NOUN
ijtc-799	204	20	.	.	PUNCT
ijtc-799	205	1	eze	eze	PROPN
ijtc-799	205	2	et	et	PROPN
ijtc-799	205	3	al	al	PROPN
ijtc-799	205	4	.	.	PROPN
ijtc-799	205	5	,	,	PUNCT
ijtc-799	205	6	(	(	PUNCT
ijtc-799	205	7	2019	2019	NUM
ijtc-799	205	8	)	)	PUNCT
ijtc-799	205	9	stated	state	VERB
ijtc-799	205	10	that	that	SCONJ
ijtc-799	205	11	fdi	fdi	NOUN
ijtc-799	205	12	has	have	VERB
ijtc-799	205	13	a	a	DET
ijtc-799	205	14	positive	positive	ADJ
ijtc-799	205	15	impact	impact	NOUN
ijtc-799	205	16	on	on	ADP
ijtc-799	205	17	increasing	increase	VERB
ijtc-799	205	18	output	output	NOUN
ijtc-799	205	19	in	in	ADP
ijtc-799	205	20	the	the	DET
ijtc-799	205	21	manufacturing	manufacturing	NOUN
ijtc-799	205	22	sector	sector	NOUN
ijtc-799	205	23	.	.	PUNCT
ijtc-799	206	1	fdi	fdi	NOUN
ijtc-799	206	2	also	also	ADV
ijtc-799	206	3	has	have	VERB
ijtc-799	206	4	a	a	DET
ijtc-799	206	5	positive	positive	ADJ
ijtc-799	206	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	206	7	tax	tax	NOUN
ijtc-799	206	8	revenue	revenue	NOUN
ijtc-799	206	9	,	,	PUNCT
ijtc-799	206	10	fdi	fdi	NOUN
ijtc-799	206	11	,	,	PUNCT
ijtc-799	206	12	and	and	CCONJ
ijtc-799	206	13	agricultural	agricultural	ADJ
ijtc-799	206	14	sector	sector	NOUN
ijtc-799	206	15	:	:	PUNCT
ijtc-799	206	16	a	a	DET
ijtc-799	206	17	dynamic	dynamic	ADJ
ijtc-799	206	18	interaction	interaction	NOUN
ijtc-799	206	19	with	with	ADP
ijtc-799	206	20	regulatory	regulatory	ADJ
ijtc-799	206	21	quality	quality	NOUN
ijtc-799	206	22	as	as	ADP
ijtc-799	206	23	the	the	DET
ijtc-799	206	24	moderation	moderation	NOUN
ijtc-799	206	25	anwar	anwar	PROPN
ijtc-799	206	26	and	and	CCONJ
ijtc-799	206	27	wijaya	wijaya	PROPN
ijtc-799	206	28	535	535	NUM
ijtc-799	206	29	|	|	CCONJ
ijtc-799	206	30	ilomata	ilomata	PROPN
ijtc-799	206	31	international	international	ADJ
ijtc-799	206	32	journal	journal	NOUN
ijtc-799	206	33	of	of	ADP
ijtc-799	206	34	tax	tax	PROPN
ijtc-799	206	35	&	&	CCONJ
ijtc-799	206	36	accounting	accounting	PROPN
ijtc-799	206	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	206	38	and	and	CCONJ
ijtc-799	206	39	significant	significant	ADJ
ijtc-799	206	40	effect	effect	NOUN
ijtc-799	206	41	on	on	ADP
ijtc-799	206	42	output	output	NOUN
ijtc-799	206	43	in	in	ADP
ijtc-799	206	44	the	the	DET
ijtc-799	206	45	service	service	NOUN
ijtc-799	206	46	sector	sector	NOUN
ijtc-799	206	47	(	(	PUNCT
ijtc-799	206	48	dwivedi	dwivedi	PROPN
ijtc-799	206	49	&	&	CCONJ
ijtc-799	206	50	badge	badge	PROPN
ijtc-799	206	51	,	,	PUNCT
ijtc-799	206	52	2013	2013	NUM
ijtc-799	206	53	)	)	PUNCT
ijtc-799	206	54	.	.	PUNCT
ijtc-799	207	1	an	an	DET
ijtc-799	207	2	increase	increase	NOUN
ijtc-799	207	3	in	in	ADP
ijtc-799	207	4	a	a	DET
ijtc-799	207	5	company	company	NOUN
ijtc-799	207	6	's	's	PART
ijtc-799	207	7	profit	profit	NOUN
ijtc-799	207	8	will	will	AUX
ijtc-799	207	9	expand	expand	VERB
ijtc-799	207	10	its	its	PRON
ijtc-799	207	11	tax	tax	NOUN
ijtc-799	207	12	base	base	NOUN
ijtc-799	207	13	.	.	PUNCT
ijtc-799	208	1	assuming	assume	VERB
ijtc-799	208	2	the	the	DET
ijtc-799	208	3	tax	tax	NOUN
ijtc-799	208	4	rate	rate	NOUN
ijtc-799	208	5	remains	remain	VERB
ijtc-799	208	6	unchanged	unchanged	ADJ
ijtc-799	208	7	,	,	PUNCT
ijtc-799	208	8	an	an	DET
ijtc-799	208	9	expansion	expansion	NOUN
ijtc-799	208	10	of	of	ADP
ijtc-799	208	11	the	the	DET
ijtc-799	208	12	tax	tax	NOUN
ijtc-799	208	13	base	base	NOUN
ijtc-799	208	14	will	will	AUX
ijtc-799	208	15	lead	lead	VERB
ijtc-799	208	16	to	to	ADP
ijtc-799	208	17	a	a	DET
ijtc-799	208	18	subsequent	subsequent	ADJ
ijtc-799	208	19	rise	rise	NOUN
ijtc-799	208	20	in	in	ADP
ijtc-799	208	21	tax	tax	NOUN
ijtc-799	208	22	revenue	revenue	NOUN
ijtc-799	208	23	generated	generate	VERB
ijtc-799	208	24	by	by	ADP
ijtc-799	208	25	the	the	DET
ijtc-799	208	26	country	country	NOUN
ijtc-799	208	27	.	.	PUNCT
ijtc-799	209	1	furthermore	furthermore	ADV
ijtc-799	209	2	,	,	PUNCT
ijtc-799	209	3	fdi	fdi	NOUN
ijtc-799	209	4	can	can	AUX
ijtc-799	209	5	contribute	contribute	VERB
ijtc-799	209	6	to	to	ADP
ijtc-799	209	7	a	a	DET
ijtc-799	209	8	country	country	NOUN
ijtc-799	209	9	's	's	PART
ijtc-799	209	10	tax	tax	NOUN
ijtc-799	209	11	revenue	revenue	NOUN
ijtc-799	209	12	by	by	ADP
ijtc-799	209	13	creating	create	VERB
ijtc-799	209	14	new	new	ADJ
ijtc-799	209	15	job	job	NOUN
ijtc-799	209	16	opportunities	opportunity	NOUN
ijtc-799	209	17	(	(	PUNCT
ijtc-799	209	18	zhang	zhang	PROPN
ijtc-799	209	19	&	&	CCONJ
ijtc-799	209	20	song	song	PROPN
ijtc-799	209	21	,	,	PUNCT
ijtc-799	209	22	2001	2001	NUM
ijtc-799	209	23	)	)	PUNCT
ijtc-799	209	24	.	.	PUNCT
ijtc-799	210	1	fdi	fdi	NOUN
ijtc-799	210	2	inflows	inflow	NOUN
ijtc-799	210	3	have	have	VERB
ijtc-799	210	4	a	a	DET
ijtc-799	210	5	ripple	ripple	ADJ
ijtc-799	210	6	effect	effect	NOUN
ijtc-799	210	7	on	on	ADP
ijtc-799	210	8	productivity	productivity	NOUN
ijtc-799	210	9	,	,	PUNCT
ijtc-799	210	10	creating	create	VERB
ijtc-799	210	11	a	a	DET
ijtc-799	210	12	competitive	competitive	ADJ
ijtc-799	210	13	environment	environment	NOUN
ijtc-799	210	14	that	that	PRON
ijtc-799	210	15	fosters	foster	VERB
ijtc-799	210	16	the	the	DET
ijtc-799	210	17	establishment	establishment	NOUN
ijtc-799	210	18	of	of	ADP
ijtc-799	210	19	new	new	ADJ
ijtc-799	210	20	businesses	business	NOUN
ijtc-799	210	21	and	and	CCONJ
ijtc-799	210	22	the	the	DET
ijtc-799	210	23	expansion	expansion	NOUN
ijtc-799	210	24	of	of	ADP
ijtc-799	210	25	existing	exist	VERB
ijtc-799	210	26	ones	one	NOUN
ijtc-799	210	27	.	.	PUNCT
ijtc-799	211	1	as	as	SCONJ
ijtc-799	211	2	companies	company	NOUN
ijtc-799	211	3	grow	grow	VERB
ijtc-799	211	4	in	in	ADP
ijtc-799	211	5	size	size	NOUN
ijtc-799	211	6	,	,	PUNCT
ijtc-799	211	7	they	they	PRON
ijtc-799	211	8	need	need	VERB
ijtc-799	211	9	more	more	ADJ
ijtc-799	211	10	employees	employee	NOUN
ijtc-799	211	11	to	to	PART
ijtc-799	211	12	run	run	VERB
ijtc-799	211	13	the	the	DET
ijtc-799	211	14	business	business	NOUN
ijtc-799	211	15	smoothly	smoothly	ADV
ijtc-799	211	16	.	.	PUNCT
ijtc-799	212	1	the	the	DET
ijtc-799	212	2	need	need	NOUN
ijtc-799	212	3	for	for	ADP
ijtc-799	212	4	additional	additional	ADJ
ijtc-799	212	5	employees	employee	NOUN
ijtc-799	212	6	generates	generate	VERB
ijtc-799	212	7	more	more	ADJ
ijtc-799	212	8	job	job	NOUN
ijtc-799	212	9	opportunities	opportunity	NOUN
ijtc-799	212	10	,	,	PUNCT
ijtc-799	212	11	which	which	PRON
ijtc-799	212	12	,	,	PUNCT
ijtc-799	212	13	therefore	therefore	ADV
ijtc-799	212	14	,	,	PUNCT
ijtc-799	212	15	leads	lead	VERB
ijtc-799	212	16	to	to	ADP
ijtc-799	212	17	an	an	DET
ijtc-799	212	18	expanded	expand	VERB
ijtc-799	212	19	labor	labor	NOUN
ijtc-799	212	20	force	force	NOUN
ijtc-799	212	21	.	.	PUNCT
ijtc-799	213	1	this	this	PRON
ijtc-799	213	2	,	,	PUNCT
ijtc-799	213	3	in	in	ADP
ijtc-799	213	4	turn	turn	NOUN
ijtc-799	213	5	,	,	PUNCT
ijtc-799	213	6	results	result	VERB
ijtc-799	213	7	in	in	ADP
ijtc-799	213	8	a	a	DET
ijtc-799	213	9	larger	large	ADJ
ijtc-799	213	10	tax	tax	NOUN
ijtc-799	213	11	base	base	NOUN
ijtc-799	213	12	for	for	ADP
ijtc-799	213	13	individual	individual	ADJ
ijtc-799	213	14	income	income	NOUN
ijtc-799	213	15	tax	tax	NOUN
ijtc-799	213	16	,	,	PUNCT
ijtc-799	213	17	which	which	PRON
ijtc-799	213	18	boosts	boost	VERB
ijtc-799	213	19	a	a	DET
ijtc-799	213	20	country	country	NOUN
ijtc-799	213	21	's	's	PART
ijtc-799	213	22	tax	tax	NOUN
ijtc-799	213	23	revenue	revenue	NOUN
ijtc-799	213	24	.	.	PUNCT
ijtc-799	214	1	furthermore	furthermore	ADV
ijtc-799	214	2	,	,	PUNCT
ijtc-799	214	3	foreign	foreign	ADJ
ijtc-799	214	4	direct	direct	ADJ
ijtc-799	214	5	investment	investment	NOUN
ijtc-799	214	6	(	(	PUNCT
ijtc-799	214	7	fdi	fdi	NOUN
ijtc-799	214	8	)	)	PUNCT
ijtc-799	214	9	affects	affect	VERB
ijtc-799	214	10	both	both	DET
ijtc-799	214	11	the	the	DET
ijtc-799	214	12	economy	economy	NOUN
ijtc-799	214	13	of	of	ADP
ijtc-799	214	14	a	a	DET
ijtc-799	214	15	country	country	NOUN
ijtc-799	214	16	and	and	CCONJ
ijtc-799	214	17	the	the	DET
ijtc-799	214	18	level	level	NOUN
ijtc-799	214	19	of	of	ADP
ijtc-799	214	20	income	income	NOUN
ijtc-799	214	21	of	of	ADP
ijtc-799	214	22	its	its	PRON
ijtc-799	214	23	residents	resident	NOUN
ijtc-799	214	24	,	,	PUNCT
ijtc-799	214	25	stimulating	stimulate	VERB
ijtc-799	214	26	aggregate	aggregate	ADJ
ijtc-799	214	27	demand	demand	NOUN
ijtc-799	214	28	and	and	CCONJ
ijtc-799	214	29	driving	drive	VERB
ijtc-799	214	30	an	an	DET
ijtc-799	214	31	increase	increase	NOUN
ijtc-799	214	32	in	in	ADP
ijtc-799	214	33	consumer	consumer	NOUN
ijtc-799	214	34	spending	spending	NOUN
ijtc-799	214	35	(	(	PUNCT
ijtc-799	214	36	mahmood	mahmood	PROPN
ijtc-799	214	37	&	&	CCONJ
ijtc-799	214	38	chaudhary	chaudhary	PROPN
ijtc-799	214	39	,	,	PUNCT
ijtc-799	214	40	2013	2013	NUM
ijtc-799	214	41	)	)	PUNCT
ijtc-799	214	42	.	.	PUNCT
ijtc-799	215	1	as	as	ADP
ijtc-799	215	2	consumer	consumer	NOUN
ijtc-799	215	3	spending	spending	NOUN
ijtc-799	215	4	rises	rise	NOUN
ijtc-799	215	5	,	,	PUNCT
ijtc-799	215	6	the	the	DET
ijtc-799	215	7	tax	tax	NOUN
ijtc-799	215	8	base	base	NOUN
ijtc-799	215	9	for	for	ADP
ijtc-799	215	10	value	value	NOUN
ijtc-799	215	11	-	-	PUNCT
ijtc-799	215	12	added	add	VERB
ijtc-799	215	13	tax	tax	NOUN
ijtc-799	215	14	expands	expand	VERB
ijtc-799	215	15	accordingly	accordingly	ADV
ijtc-799	215	16	,	,	PUNCT
ijtc-799	215	17	contributing	contribute	VERB
ijtc-799	215	18	further	far	ADV
ijtc-799	215	19	to	to	ADP
ijtc-799	215	20	the	the	DET
ijtc-799	215	21	country	country	NOUN
ijtc-799	215	22	's	's	PART
ijtc-799	215	23	tax	tax	NOUN
ijtc-799	215	24	revenue	revenue	NOUN
ijtc-799	215	25	.	.	PUNCT
ijtc-799	216	1	the	the	DET
ijtc-799	216	2	impact	impact	NOUN
ijtc-799	216	3	of	of	ADP
ijtc-799	216	4	agricultural	agricultural	ADJ
ijtc-799	216	5	sector	sector	NOUN
ijtc-799	216	6	on	on	ADP
ijtc-799	216	7	tax	tax	NOUN
ijtc-799	216	8	revenue	revenue	NOUN
ijtc-799	216	9	of	of	ADP
ijtc-799	216	10	asean	asean	ADJ
ijtc-799	216	11	countries	country	NOUN
ijtc-799	216	12	based	base	VERB
ijtc-799	216	13	on	on	ADP
ijtc-799	216	14	the	the	DET
ijtc-799	216	15	test	test	NOUN
ijtc-799	216	16	results	result	NOUN
ijtc-799	216	17	,	,	PUNCT
ijtc-799	216	18	it	it	PRON
ijtc-799	216	19	can	can	AUX
ijtc-799	216	20	be	be	AUX
ijtc-799	216	21	concluded	conclude	VERB
ijtc-799	216	22	that	that	SCONJ
ijtc-799	216	23	the	the	DET
ijtc-799	216	24	agricultural	agricultural	ADJ
ijtc-799	216	25	sector	sector	NOUN
ijtc-799	216	26	does	do	AUX
ijtc-799	216	27	not	not	PART
ijtc-799	216	28	influence	influence	VERB
ijtc-799	216	29	tax	tax	NOUN
ijtc-799	216	30	revenue	revenue	NOUN
ijtc-799	216	31	of	of	ADP
ijtc-799	216	32	a	a	DET
ijtc-799	216	33	country	country	NOUN
ijtc-799	216	34	,	,	PUNCT
ijtc-799	216	35	specifically	specifically	ADV
ijtc-799	216	36	asean	asean	ADJ
ijtc-799	216	37	member	member	NOUN
ijtc-799	216	38	countries	country	NOUN
ijtc-799	216	39	.	.	PUNCT
ijtc-799	217	1	this	this	DET
ijtc-799	217	2	finding	finding	NOUN
ijtc-799	217	3	contradicts	contradict	VERB
ijtc-799	217	4	the	the	DET
ijtc-799	217	5	hypothesis	hypothesis	NOUN
ijtc-799	217	6	developed	develop	VERB
ijtc-799	217	7	by	by	ADP
ijtc-799	217	8	the	the	DET
ijtc-799	217	9	author	author	NOUN
ijtc-799	217	10	,	,	PUNCT
ijtc-799	217	11	with	with	ADP
ijtc-799	217	12	a	a	DET
ijtc-799	217	13	rejection	rejection	NOUN
ijtc-799	217	14	in	in	ADP
ijtc-799	217	15	the	the	DET
ijtc-799	217	16	hypothesis	hypothesis	NOUN
ijtc-799	217	17	.	.	PUNCT
ijtc-799	218	1	moreover	moreover	ADV
ijtc-799	218	2	,	,	PUNCT
ijtc-799	218	3	the	the	DET
ijtc-799	218	4	results	result	NOUN
ijtc-799	218	5	of	of	ADP
ijtc-799	218	6	this	this	DET
ijtc-799	218	7	research	research	NOUN
ijtc-799	218	8	also	also	ADV
ijtc-799	218	9	contradict	contradict	VERB
ijtc-799	218	10	the	the	DET
ijtc-799	218	11	findings	finding	NOUN
ijtc-799	218	12	of	of	ADP
ijtc-799	218	13	kitessa	kitessa	PROPN
ijtc-799	218	14	&	&	CCONJ
ijtc-799	218	15	jewaria	jewaria	PROPN
ijtc-799	218	16	(	(	PUNCT
ijtc-799	218	17	2018	2018	NUM
ijtc-799	218	18	)	)	PUNCT
ijtc-799	218	19	who	who	PRON
ijtc-799	218	20	state	state	VERB
ijtc-799	218	21	that	that	PRON
ijtc-799	218	22	agricultural	agricultural	ADJ
ijtc-799	218	23	sector	sector	NOUN
ijtc-799	218	24	impacts	impact	VERB
ijtc-799	218	25	tax	tax	NOUN
ijtc-799	218	26	revenue	revenue	NOUN
ijtc-799	218	27	of	of	ADP
ijtc-799	218	28	a	a	DET
ijtc-799	218	29	country	country	NOUN
ijtc-799	218	30	positively	positively	ADV
ijtc-799	218	31	.	.	PUNCT
ijtc-799	219	1	on	on	ADP
ijtc-799	219	2	the	the	DET
ijtc-799	219	3	other	other	ADJ
ijtc-799	219	4	hand	hand	NOUN
ijtc-799	219	5	,	,	PUNCT
ijtc-799	219	6	the	the	DET
ijtc-799	219	7	results	result	NOUN
ijtc-799	219	8	of	of	ADP
ijtc-799	219	9	this	this	DET
ijtc-799	219	10	study	study	NOUN
ijtc-799	219	11	align	align	VERB
ijtc-799	219	12	with	with	ADP
ijtc-799	219	13	the	the	DET
ijtc-799	219	14	studies	study	NOUN
ijtc-799	219	15	conducted	conduct	VERB
ijtc-799	219	16	by	by	ADP
ijtc-799	219	17	piancastelli	piancastelli	PROPN
ijtc-799	219	18	(	(	PUNCT
ijtc-799	219	19	2001	2001	NUM
ijtc-799	219	20	)	)	PUNCT
ijtc-799	219	21	,	,	PUNCT
ijtc-799	219	22	chaudhry	chaudhry	PROPN
ijtc-799	219	23	&	&	CCONJ
ijtc-799	219	24	munir	munir	PROPN
ijtc-799	219	25	(	(	PUNCT
ijtc-799	219	26	2010	2010	NUM
ijtc-799	219	27	)	)	PUNCT
ijtc-799	219	28	,	,	PUNCT
ijtc-799	219	29	ayenew	ayenew	VERB
ijtc-799	219	30	(	(	PUNCT
ijtc-799	219	31	2016	2016	NUM
ijtc-799	219	32	)	)	PUNCT
ijtc-799	220	1	dan	dan	PROPN
ijtc-799	220	2	ahmad	ahmad	PROPN
ijtc-799	220	3	et	et	PROPN
ijtc-799	220	4	al	al	PROPN
ijtc-799	220	5	.	.	PROPN
ijtc-799	220	6	,	,	PUNCT
ijtc-799	220	7	(	(	PUNCT
ijtc-799	220	8	2016	2016	NUM
ijtc-799	220	9	)	)	PUNCT
ijtc-799	220	10	.	.	PUNCT
ijtc-799	221	1	each	each	DET
ijtc-799	221	2	sector	sector	NOUN
ijtc-799	221	3	has	have	VERB
ijtc-799	221	4	different	different	ADJ
ijtc-799	221	5	levels	level	NOUN
ijtc-799	221	6	of	of	ADP
ijtc-799	221	7	ease	ease	NOUN
ijtc-799	221	8	when	when	SCONJ
ijtc-799	221	9	it	it	PRON
ijtc-799	221	10	comes	come	VERB
ijtc-799	221	11	to	to	ADP
ijtc-799	221	12	taxation	taxation	NOUN
ijtc-799	221	13	.	.	PUNCT
ijtc-799	222	1	one	one	NUM
ijtc-799	222	2	sector	sector	NOUN
ijtc-799	222	3	may	may	AUX
ijtc-799	222	4	be	be	AUX
ijtc-799	222	5	more	more	ADV
ijtc-799	222	6	easily	easily	ADV
ijtc-799	222	7	taxed	tax	VERB
ijtc-799	222	8	compared	compare	VERB
ijtc-799	222	9	to	to	ADP
ijtc-799	222	10	the	the	DET
ijtc-799	222	11	others	other	NOUN
ijtc-799	222	12	.	.	PUNCT
ijtc-799	223	1	the	the	DET
ijtc-799	223	2	agricultural	agricultural	ADJ
ijtc-799	223	3	sector	sector	NOUN
ijtc-799	223	4	is	be	AUX
ijtc-799	223	5	one	one	NUM
ijtc-799	223	6	of	of	ADP
ijtc-799	223	7	the	the	DET
ijtc-799	223	8	sectors	sector	NOUN
ijtc-799	223	9	that	that	PRON
ijtc-799	223	10	is	be	AUX
ijtc-799	223	11	challenging	challenge	VERB
ijtc-799	223	12	to	to	PART
ijtc-799	223	13	optimize	optimize	VERB
ijtc-799	223	14	in	in	ADP
ijtc-799	223	15	terms	term	NOUN
ijtc-799	223	16	of	of	ADP
ijtc-799	223	17	tax	tax	NOUN
ijtc-799	223	18	imposition	imposition	NOUN
ijtc-799	223	19	.	.	PUNCT
ijtc-799	224	1	ayenew	ayenew	PROPN
ijtc-799	224	2	(	(	PUNCT
ijtc-799	224	3	2016	2016	NUM
ijtc-799	224	4	)	)	PUNCT
ijtc-799	224	5	mentioned	mention	VERB
ijtc-799	224	6	that	that	SCONJ
ijtc-799	224	7	taxing	tax	VERB
ijtc-799	224	8	the	the	DET
ijtc-799	224	9	agricultural	agricultural	ADJ
ijtc-799	224	10	sector	sector	NOUN
ijtc-799	224	11	is	be	AUX
ijtc-799	224	12	not	not	PART
ijtc-799	224	13	easy	easy	ADJ
ijtc-799	224	14	,	,	PUNCT
ijtc-799	224	15	especially	especially	ADV
ijtc-799	224	16	in	in	ADP
ijtc-799	224	17	developing	develop	VERB
ijtc-799	224	18	countries	country	NOUN
ijtc-799	224	19	where	where	SCONJ
ijtc-799	224	20	agriculture	agriculture	NOUN
ijtc-799	224	21	dominates	dominate	VERB
ijtc-799	224	22	other	other	ADJ
ijtc-799	224	23	sectors	sector	NOUN
ijtc-799	224	24	.	.	PUNCT
ijtc-799	225	1	according	accord	VERB
ijtc-799	225	2	to	to	AUX
ijtc-799	225	3	agbeyegbe	agbeyegbe	VERB
ijtc-799	225	4	et	et	PROPN
ijtc-799	225	5	al	al	PROPN
ijtc-799	225	6	.	.	PROPN
ijtc-799	225	7	,	,	PUNCT
ijtc-799	225	8	(	(	PUNCT
ijtc-799	225	9	2006	2006	NUM
ijtc-799	225	10	)	)	PUNCT
ijtc-799	225	11	some	some	DET
ijtc-799	225	12	countries	country	NOUN
ijtc-799	225	13	are	be	AUX
ijtc-799	225	14	hesitant	hesitant	ADJ
ijtc-799	225	15	to	to	PART
ijtc-799	225	16	tax	tax	VERB
ijtc-799	225	17	the	the	DET
ijtc-799	225	18	agricultural	agricultural	ADJ
ijtc-799	225	19	sector	sector	NOUN
ijtc-799	225	20	due	due	ADP
ijtc-799	225	21	to	to	ADP
ijtc-799	225	22	its	its	PRON
ijtc-799	225	23	subsistence	subsistence	NOUN
ijtc-799	225	24	nature	nature	NOUN
ijtc-799	225	25	.	.	PUNCT
ijtc-799	226	1	additionally	additionally	ADV
ijtc-799	226	2	,	,	PUNCT
ijtc-799	226	3	the	the	DET
ijtc-799	226	4	informal	informal	ADJ
ijtc-799	226	5	nature	nature	NOUN
ijtc-799	226	6	of	of	ADP
ijtc-799	226	7	sectors	sector	NOUN
ijtc-799	226	8	such	such	ADJ
ijtc-799	226	9	as	as	ADP
ijtc-799	226	10	agriculture	agriculture	NOUN
ijtc-799	226	11	makes	make	VERB
ijtc-799	226	12	it	it	PRON
ijtc-799	226	13	more	more	ADJ
ijtc-799	226	14	time	time	NOUN
ijtc-799	226	15	-	-	PUNCT
ijtc-799	226	16	consuming	consume	VERB
ijtc-799	226	17	and	and	CCONJ
ijtc-799	226	18	labor	labor	NOUN
ijtc-799	226	19	-	-	PUNCT
ijtc-799	226	20	intensive	intensive	ADJ
ijtc-799	226	21	to	to	PART
ijtc-799	226	22	enforce	enforce	VERB
ijtc-799	226	23	taxation	taxation	NOUN
ijtc-799	226	24	.	.	PUNCT
ijtc-799	227	1	it	it	PRON
ijtc-799	227	2	is	be	AUX
ijtc-799	227	3	safe	safe	ADJ
ijtc-799	227	4	to	to	PART
ijtc-799	227	5	say	say	VERB
ijtc-799	227	6	that	that	SCONJ
ijtc-799	227	7	the	the	DET
ijtc-799	227	8	cost	cost	NOUN
ijtc-799	227	9	is	be	AUX
ijtc-799	227	10	incomparable	incomparable	ADJ
ijtc-799	227	11	to	to	ADP
ijtc-799	227	12	the	the	DET
ijtc-799	227	13	potential	potential	ADJ
ijtc-799	227	14	benefits	benefit	NOUN
ijtc-799	227	15	.	.	PUNCT
ijtc-799	228	1	whereas	whereas	SCONJ
ijtc-799	228	2	on	on	ADP
ijtc-799	228	3	the	the	DET
ijtc-799	228	4	surface	surface	NOUN
ijtc-799	228	5	taxing	tax	VERB
ijtc-799	228	6	informal	informal	ADJ
ijtc-799	228	7	sectors	sector	NOUN
ijtc-799	228	8	like	like	ADP
ijtc-799	228	9	agriculture	agriculture	NOUN
ijtc-799	228	10	may	may	AUX
ijtc-799	228	11	appear	appear	VERB
ijtc-799	228	12	to	to	PART
ijtc-799	228	13	be	be	AUX
ijtc-799	228	14	a	a	DET
ijtc-799	228	15	crucial	crucial	ADJ
ijtc-799	228	16	and	and	CCONJ
ijtc-799	228	17	substantial	substantial	ADJ
ijtc-799	228	18	revenue	revenue	NOUN
ijtc-799	228	19	source	source	NOUN
ijtc-799	228	20	to	to	PART
ijtc-799	228	21	bolster	bolster	VERB
ijtc-799	228	22	the	the	DET
ijtc-799	228	23	country	country	NOUN
ijtc-799	228	24	's	's	PART
ijtc-799	228	25	economy	economy	NOUN
ijtc-799	228	26	,	,	PUNCT
ijtc-799	228	27	in	in	ADP
ijtc-799	228	28	reality	reality	NOUN
ijtc-799	228	29	,	,	PUNCT
ijtc-799	228	30	individuals	individual	NOUN
ijtc-799	228	31	within	within	ADP
ijtc-799	228	32	this	this	DET
ijtc-799	228	33	sector	sector	NOUN
ijtc-799	228	34	earn	earn	VERB
ijtc-799	228	35	relatively	relatively	ADV
ijtc-799	228	36	low	low	ADJ
ijtc-799	228	37	income	income	NOUN
ijtc-799	228	38	(	(	PUNCT
ijtc-799	228	39	f.	f.	PROPN
ijtc-799	228	40	schneider	schneider	PROPN
ijtc-799	228	41	,	,	PUNCT
ijtc-799	228	42	2005	2005	NUM
ijtc-799	228	43	;	;	PUNCT
ijtc-799	228	44	f.	f.	PROPN
ijtc-799	228	45	schneider	schneider	PROPN
ijtc-799	228	46	et	et	PROPN
ijtc-799	228	47	al	al	PROPN
ijtc-799	228	48	.	.	PROPN
ijtc-799	228	49	,	,	PUNCT
ijtc-799	228	50	2010	2010	NUM
ijtc-799	228	51	;	;	PUNCT
ijtc-799	228	52	f.	f.	PROPN
ijtc-799	228	53	g.	g.	PROPN
ijtc-799	228	54	schneider	schneider	PROPN
ijtc-799	228	55	&	&	CCONJ
ijtc-799	228	56	klinglmair	klinglmair	PROPN
ijtc-799	228	57	,	,	PUNCT
ijtc-799	228	58	2004	2004	NUM
ijtc-799	228	59	)	)	PUNCT
ijtc-799	228	60	.	.	PUNCT
ijtc-799	229	1	the	the	DET
ijtc-799	229	2	taxation	taxation	NOUN
ijtc-799	229	3	system	system	NOUN
ijtc-799	229	4	in	in	ADP
ijtc-799	229	5	the	the	DET
ijtc-799	229	6	agricultural	agricultural	ADJ
ijtc-799	229	7	sector	sector	NOUN
ijtc-799	229	8	,	,	PUNCT
ijtc-799	229	9	which	which	PRON
ijtc-799	229	10	commonly	commonly	ADV
ijtc-799	229	11	relies	rely	VERB
ijtc-799	229	12	on	on	ADP
ijtc-799	229	13	self	self	NOUN
ijtc-799	229	14	-	-	PUNCT
ijtc-799	229	15	assessment	assessment	NOUN
ijtc-799	229	16	,	,	PUNCT
ijtc-799	229	17	leads	lead	VERB
ijtc-799	229	18	to	to	ADP
ijtc-799	229	19	insufficient	insufficient	ADJ
ijtc-799	229	20	data	datum	NOUN
ijtc-799	229	21	for	for	ADP
ijtc-799	229	22	government	government	NOUN
ijtc-799	229	23	oversight	oversight	NOUN
ijtc-799	229	24	.	.	PUNCT
ijtc-799	230	1	this	this	PRON
ijtc-799	230	2	makes	make	VERB
ijtc-799	230	3	government	government	NOUN
ijtc-799	230	4	unable	unable	ADJ
ijtc-799	230	5	to	to	PART
ijtc-799	230	6	fully	fully	ADV
ijtc-799	230	7	dig	dig	VERB
ijtc-799	230	8	the	the	DET
ijtc-799	230	9	potential	potential	ADJ
ijtc-799	230	10	revenue	revenue	NOUN
ijtc-799	230	11	,	,	PUNCT
ijtc-799	230	12	resulting	result	VERB
ijtc-799	230	13	in	in	ADP
ijtc-799	230	14	potential	potential	ADJ
ijtc-799	230	15	losses	loss	NOUN
ijtc-799	230	16	in	in	ADP
ijtc-799	230	17	the	the	DET
ijtc-799	230	18	agricultural	agricultural	ADJ
ijtc-799	230	19	sector	sector	NOUN
ijtc-799	230	20	.	.	PUNCT
ijtc-799	231	1	in	in	ADP
ijtc-799	231	2	general	general	ADJ
ijtc-799	231	3	,	,	PUNCT
ijtc-799	231	4	when	when	SCONJ
ijtc-799	231	5	income	income	NOUN
ijtc-799	231	6	increases	increase	VERB
ijtc-799	231	7	in	in	ADP
ijtc-799	231	8	a	a	DET
ijtc-799	231	9	sector	sector	NOUN
ijtc-799	231	10	,	,	PUNCT
ijtc-799	231	11	taxable	taxable	ADJ
ijtc-799	231	12	income	income	NOUN
ijtc-799	231	13	derived	derive	VERB
ijtc-799	231	14	from	from	ADP
ijtc-799	231	15	that	that	DET
ijtc-799	231	16	sector	sector	NOUN
ijtc-799	231	17	will	will	AUX
ijtc-799	231	18	go	go	VERB
ijtc-799	231	19	up	up	ADP
ijtc-799	231	20	.	.	PUNCT
ijtc-799	232	1	this	this	DET
ijtc-799	232	2	domino	domino	NOUN
ijtc-799	232	3	effect	effect	NOUN
ijtc-799	232	4	leads	lead	VERB
ijtc-799	232	5	to	to	ADP
ijtc-799	232	6	increased	increase	VERB
ijtc-799	232	7	tax	tax	NOUN
ijtc-799	232	8	revenue	revenue	NOUN
ijtc-799	232	9	for	for	ADP
ijtc-799	232	10	the	the	DET
ijtc-799	232	11	country	country	NOUN
ijtc-799	232	12	as	as	ADV
ijtc-799	232	13	well	well	ADV
ijtc-799	232	14	.	.	PUNCT
ijtc-799	233	1	this	this	DET
ijtc-799	233	2	concept	concept	NOUN
ijtc-799	233	3	forms	form	VERB
ijtc-799	233	4	the	the	DET
ijtc-799	233	5	basis	basis	NOUN
ijtc-799	233	6	of	of	ADP
ijtc-799	233	7	the	the	DET
ijtc-799	233	8	revenuegenerating	revenuegenerate	VERB
ijtc-799	233	9	effect	effect	NOUN
ijtc-799	233	10	theory	theory	NOUN
ijtc-799	233	11	proposed	propose	VERB
ijtc-799	233	12	by	by	ADP
ijtc-799	233	13	chang	chang	PROPN
ijtc-799	233	14	et	et	PROPN
ijtc-799	233	15	al	al	PROPN
ijtc-799	233	16	.	.	PROPN
ijtc-799	234	1	(	(	PUNCT
ijtc-799	234	2	2006	2006	NUM
ijtc-799	234	3	)	)	PUNCT
ijtc-799	234	4	.	.	PUNCT
ijtc-799	235	1	however	however	ADV
ijtc-799	235	2	,	,	PUNCT
ijtc-799	235	3	due	due	ADP
ijtc-799	235	4	to	to	ADP
ijtc-799	235	5	the	the	DET
ijtc-799	235	6	self	self	NOUN
ijtc-799	235	7	-	-	PUNCT
ijtc-799	235	8	assessment	assessment	NOUN
ijtc-799	235	9	taxation	taxation	NOUN
ijtc-799	235	10	system	system	NOUN
ijtc-799	235	11	where	where	SCONJ
ijtc-799	235	12	taxpayers	taxpayer	NOUN
ijtc-799	235	13	self	self	NOUN
ijtc-799	235	14	-	-	PUNCT
ijtc-799	235	15	report	report	NOUN
ijtc-799	235	16	and	and	CCONJ
ijtc-799	235	17	determine	determine	VERB
ijtc-799	235	18	the	the	DET
ijtc-799	235	19	amount	amount	NOUN
ijtc-799	235	20	they	they	PRON
ijtc-799	235	21	will	will	AUX
ijtc-799	235	22	pay	pay	VERB
ijtc-799	235	23	,	,	PUNCT
ijtc-799	235	24	the	the	DET
ijtc-799	235	25	government	government	NOUN
ijtc-799	235	26	can	can	AUX
ijtc-799	235	27	not	not	PART
ijtc-799	235	28	effectively	effectively	ADV
ijtc-799	235	29	ensure	ensure	VERB
ijtc-799	235	30	and	and	CCONJ
ijtc-799	235	31	monitor	monitor	VERB
ijtc-799	235	32	tax	tax	NOUN
ijtc-799	235	33	payments	payment	NOUN
ijtc-799	235	34	from	from	ADP
ijtc-799	235	35	individuals	individual	NOUN
ijtc-799	235	36	working	work	VERB
ijtc-799	235	37	in	in	ADP
ijtc-799	235	38	the	the	DET
ijtc-799	235	39	agricultural	agricultural	ADJ
ijtc-799	235	40	sector	sector	NOUN
ijtc-799	235	41	.	.	PUNCT
ijtc-799	236	1	furthermore	furthermore	ADV
ijtc-799	236	2	,	,	PUNCT
ijtc-799	236	3	the	the	DET
ijtc-799	236	4	self	self	NOUN
ijtc-799	236	5	-	-	PUNCT
ijtc-799	236	6	assessment	assessment	NOUN
ijtc-799	236	7	taxation	taxation	NOUN
ijtc-799	236	8	system	system	NOUN
ijtc-799	236	9	allows	allow	VERB
ijtc-799	236	10	taxpayers	taxpayer	NOUN
ijtc-799	236	11	to	to	PART
ijtc-799	236	12	engage	engage	VERB
ijtc-799	236	13	in	in	ADP
ijtc-799	236	14	fraudulent	fraudulent	ADJ
ijtc-799	236	15	activities	activity	NOUN
ijtc-799	236	16	such	such	ADJ
ijtc-799	236	17	as	as	ADP
ijtc-799	236	18	tax	tax	NOUN
ijtc-799	236	19	evasion	evasion	NOUN
ijtc-799	236	20	(	(	PUNCT
ijtc-799	236	21	wahyuni	wahyuni	PROPN
ijtc-799	236	22	,	,	PUNCT
ijtc-799	236	23	2011	2011	NUM
ijtc-799	236	24	)	)	PUNCT
ijtc-799	236	25	.	.	PUNCT
ijtc-799	237	1	consequently	consequently	ADV
ijtc-799	237	2	,	,	PUNCT
ijtc-799	237	3	when	when	SCONJ
ijtc-799	237	4	the	the	DET
ijtc-799	237	5	contribution	contribution	NOUN
ijtc-799	237	6	in	in	ADP
ijtc-799	237	7	agricultural	agricultural	ADJ
ijtc-799	237	8	sector	sector	NOUN
ijtc-799	237	9	rises	rise	NOUN
ijtc-799	237	10	,	,	PUNCT
ijtc-799	237	11	the	the	DET
ijtc-799	237	12	effect	effect	NOUN
ijtc-799	237	13	is	be	AUX
ijtc-799	237	14	not	not	PART
ijtc-799	237	15	accompanied	accompany	VERB
ijtc-799	237	16	by	by	ADP
ijtc-799	237	17	an	an	DET
ijtc-799	237	18	increase	increase	NOUN
ijtc-799	237	19	in	in	ADP
ijtc-799	237	20	the	the	DET
ijtc-799	237	21	country	country	NOUN
ijtc-799	237	22	's	's	PART
ijtc-799	237	23	tax	tax	NOUN
ijtc-799	237	24	revenues	revenue	NOUN
ijtc-799	237	25	.	.	PUNCT
ijtc-799	238	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	238	2	tax	tax	NOUN
ijtc-799	238	3	revenue	revenue	NOUN
ijtc-799	238	4	,	,	PUNCT
ijtc-799	238	5	fdi	fdi	NOUN
ijtc-799	238	6	,	,	PUNCT
ijtc-799	238	7	and	and	CCONJ
ijtc-799	238	8	agricultural	agricultural	ADJ
ijtc-799	238	9	sector	sector	NOUN
ijtc-799	238	10	:	:	PUNCT
ijtc-799	238	11	a	a	DET
ijtc-799	238	12	dynamic	dynamic	ADJ
ijtc-799	238	13	interaction	interaction	NOUN
ijtc-799	238	14	with	with	ADP
ijtc-799	238	15	regulatory	regulatory	ADJ
ijtc-799	238	16	quality	quality	NOUN
ijtc-799	238	17	as	as	ADP
ijtc-799	238	18	the	the	DET
ijtc-799	238	19	moderation	moderation	NOUN
ijtc-799	238	20	anwar	anwar	PROPN
ijtc-799	238	21	and	and	CCONJ
ijtc-799	238	22	wijaya	wijaya	PROPN
ijtc-799	238	23	536	536	NUM
ijtc-799	238	24	|	|	NOUN
ijtc-799	238	25	ilomata	ilomata	PROPN
ijtc-799	238	26	international	international	ADJ
ijtc-799	238	27	journal	journal	NOUN
ijtc-799	238	28	of	of	ADP
ijtc-799	238	29	tax	tax	PROPN
ijtc-799	238	30	&	&	CCONJ
ijtc-799	238	31	accounting	accounting	NOUN
ijtc-799	238	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-799	238	33	additionally	additionally	ADV
ijtc-799	238	34	,	,	PUNCT
ijtc-799	238	35	the	the	DET
ijtc-799	238	36	limited	limited	ADJ
ijtc-799	238	37	knowledge	knowledge	NOUN
ijtc-799	238	38	among	among	ADP
ijtc-799	238	39	individuals	individual	NOUN
ijtc-799	238	40	involved	involve	VERB
ijtc-799	238	41	in	in	ADP
ijtc-799	238	42	agriculture	agriculture	NOUN
ijtc-799	238	43	regarding	regard	VERB
ijtc-799	238	44	taxation	taxation	NOUN
ijtc-799	238	45	contributes	contribute	VERB
ijtc-799	238	46	to	to	ADP
ijtc-799	238	47	the	the	DET
ijtc-799	238	48	low	low	ADJ
ijtc-799	238	49	tax	tax	NOUN
ijtc-799	238	50	revenue	revenue	NOUN
ijtc-799	238	51	generated	generate	VERB
ijtc-799	238	52	from	from	ADP
ijtc-799	238	53	this	this	DET
ijtc-799	238	54	sector	sector	NOUN
ijtc-799	238	55	.	.	PUNCT
ijtc-799	239	1	rahayu	rahayu	PROPN
ijtc-799	239	2	,	,	PUNCT
ijtc-799	239	3	(	(	PUNCT
ijtc-799	239	4	2017	2017	NUM
ijtc-799	239	5	)	)	PUNCT
ijtc-799	239	6	revealed	reveal	VERB
ijtc-799	239	7	that	that	SCONJ
ijtc-799	239	8	taxpayers	taxpayer	NOUN
ijtc-799	239	9	'	'	PART
ijtc-799	239	10	knowledge	knowledge	NOUN
ijtc-799	239	11	of	of	ADP
ijtc-799	239	12	taxation	taxation	NOUN
ijtc-799	239	13	regulations	regulation	NOUN
ijtc-799	239	14	and	and	CCONJ
ijtc-799	239	15	provisions	provision	NOUN
ijtc-799	239	16	has	have	VERB
ijtc-799	239	17	a	a	DET
ijtc-799	239	18	positive	positive	ADJ
ijtc-799	239	19	and	and	CCONJ
ijtc-799	239	20	significant	significant	ADJ
ijtc-799	239	21	impact	impact	NOUN
ijtc-799	239	22	on	on	ADP
ijtc-799	239	23	their	their	PRON
ijtc-799	239	24	compliance	compliance	NOUN
ijtc-799	239	25	.	.	PUNCT
ijtc-799	240	1	when	when	SCONJ
ijtc-799	240	2	taxpayers	taxpayer	NOUN
ijtc-799	240	3	have	have	VERB
ijtc-799	240	4	a	a	DET
ijtc-799	240	5	good	good	ADJ
ijtc-799	240	6	understanding	understanding	NOUN
ijtc-799	240	7	of	of	ADP
ijtc-799	240	8	the	the	DET
ijtc-799	240	9	taxation	taxation	NOUN
ijtc-799	240	10	process	process	NOUN
ijtc-799	240	11	,	,	PUNCT
ijtc-799	240	12	they	they	PRON
ijtc-799	240	13	tend	tend	VERB
ijtc-799	240	14	to	to	PART
ijtc-799	240	15	consciously	consciously	ADV
ijtc-799	240	16	pay	pay	VERB
ijtc-799	240	17	and	and	CCONJ
ijtc-799	240	18	report	report	VERB
ijtc-799	240	19	their	their	PRON
ijtc-799	240	20	taxes	taxis	NOUN
ijtc-799	240	21	to	to	ADP
ijtc-799	240	22	the	the	DET
ijtc-799	240	23	government	government	NOUN
ijtc-799	240	24	because	because	SCONJ
ijtc-799	240	25	they	they	PRON
ijtc-799	240	26	recognize	recognize	VERB
ijtc-799	240	27	the	the	DET
ijtc-799	240	28	benefits	benefit	NOUN
ijtc-799	240	29	derived	derive	VERB
ijtc-799	240	30	from	from	ADP
ijtc-799	240	31	taxation	taxation	NOUN
ijtc-799	240	32	(	(	PUNCT
ijtc-799	240	33	andiko	andiko	NOUN
ijtc-799	240	34	et	et	PROPN
ijtc-799	240	35	al	al	PROPN
ijtc-799	240	36	.	.	PROPN
ijtc-799	240	37	,	,	PUNCT
ijtc-799	240	38	2018	2018	NUM
ijtc-799	240	39	)	)	PUNCT
ijtc-799	240	40	.	.	PUNCT
ijtc-799	241	1	conversely	conversely	ADV
ijtc-799	241	2	,	,	PUNCT
ijtc-799	241	3	a	a	DET
ijtc-799	241	4	lack	lack	NOUN
ijtc-799	241	5	of	of	ADP
ijtc-799	241	6	knowledge	knowledge	NOUN
ijtc-799	241	7	regarding	regard	VERB
ijtc-799	241	8	taxation	taxation	NOUN
ijtc-799	241	9	regulations	regulation	NOUN
ijtc-799	241	10	can	can	AUX
ijtc-799	241	11	lead	lead	VERB
ijtc-799	241	12	taxpayers	taxpayer	NOUN
ijtc-799	241	13	to	to	PART
ijtc-799	241	14	neglect	neglect	VERB
ijtc-799	241	15	their	their	PRON
ijtc-799	241	16	obligations	obligation	NOUN
ijtc-799	241	17	.	.	PUNCT
ijtc-799	242	1	the	the	DET
ijtc-799	242	2	impact	impact	NOUN
ijtc-799	242	3	of	of	ADP
ijtc-799	242	4	regulatory	regulatory	ADJ
ijtc-799	242	5	quality	quality	NOUN
ijtc-799	242	6	on	on	ADP
ijtc-799	242	7	tax	tax	NOUN
ijtc-799	242	8	revenue	revenue	NOUN
ijtc-799	242	9	of	of	ADP
ijtc-799	242	10	asean	asean	ADJ
ijtc-799	242	11	countries	country	NOUN
ijtc-799	242	12	regulatory	regulatory	ADJ
ijtc-799	242	13	quality	quality	NOUN
ijtc-799	242	14	does	do	AUX
ijtc-799	242	15	not	not	PART
ijtc-799	242	16	have	have	VERB
ijtc-799	242	17	an	an	DET
ijtc-799	242	18	influence	influence	NOUN
ijtc-799	242	19	on	on	ADP
ijtc-799	242	20	tax	tax	NOUN
ijtc-799	242	21	revenue	revenue	NOUN
ijtc-799	242	22	.	.	PUNCT
ijtc-799	243	1	this	this	PRON
ijtc-799	243	2	is	be	AUX
ijtc-799	243	3	consistent	consistent	ADJ
ijtc-799	243	4	with	with	ADP
ijtc-799	243	5	the	the	DET
ijtc-799	243	6	research	research	NOUN
ijtc-799	243	7	findings	finding	NOUN
ijtc-799	243	8	of	of	ADP
ijtc-799	243	9	phuong	phuong	PROPN
ijtc-799	243	10	(	(	PUNCT
ijtc-799	243	11	2015	2015	NUM
ijtc-799	243	12	)	)	PUNCT
ijtc-799	243	13	and	and	CCONJ
ijtc-799	243	14	yaru	yaru	PROPN
ijtc-799	243	15	&	&	CCONJ
ijtc-799	243	16	raji	raji	PROPN
ijtc-799	243	17	(	(	PUNCT
ijtc-799	243	18	2022	2022	NUM
ijtc-799	243	19	)	)	PUNCT
ijtc-799	243	20	.	.	PUNCT
ijtc-799	244	1	on	on	ADP
ijtc-799	244	2	the	the	DET
ijtc-799	244	3	other	other	ADJ
ijtc-799	244	4	hand	hand	NOUN
ijtc-799	244	5	,	,	PUNCT
ijtc-799	244	6	there	there	PRON
ijtc-799	244	7	are	be	VERB
ijtc-799	244	8	contradictory	contradictory	ADJ
ijtc-799	244	9	results	result	NOUN
ijtc-799	244	10	between	between	ADP
ijtc-799	244	11	the	the	DET
ijtc-799	244	12	test	test	NOUN
ijtc-799	244	13	results	result	NOUN
ijtc-799	244	14	and	and	CCONJ
ijtc-799	244	15	the	the	DET
ijtc-799	244	16	hypotheses	hypothesis	NOUN
ijtc-799	244	17	presented	present	VERB
ijtc-799	244	18	in	in	ADP
ijtc-799	244	19	this	this	DET
ijtc-799	244	20	study	study	NOUN
ijtc-799	244	21	.	.	PUNCT
ijtc-799	245	1	the	the	DET
ijtc-799	245	2	quality	quality	NOUN
ijtc-799	245	3	of	of	ADP
ijtc-799	245	4	regulation	regulation	NOUN
ijtc-799	245	5	reflects	reflect	VERB
ijtc-799	245	6	the	the	DET
ijtc-799	245	7	perceived	perceive	VERB
ijtc-799	245	8	capability	capability	NOUN
ijtc-799	245	9	of	of	ADP
ijtc-799	245	10	the	the	DET
ijtc-799	245	11	government	government	NOUN
ijtc-799	245	12	to	to	PART
ijtc-799	245	13	establish	establish	VERB
ijtc-799	245	14	and	and	CCONJ
ijtc-799	245	15	execute	execute	VERB
ijtc-799	245	16	effective	effective	ADJ
ijtc-799	245	17	policies	policy	NOUN
ijtc-799	245	18	and	and	CCONJ
ijtc-799	245	19	regulations	regulation	NOUN
ijtc-799	245	20	,	,	PUNCT
ijtc-799	245	21	thereby	thereby	ADV
ijtc-799	245	22	facilitating	facilitate	VERB
ijtc-799	245	23	and	and	CCONJ
ijtc-799	245	24	encouraging	encourage	VERB
ijtc-799	245	25	the	the	DET
ijtc-799	245	26	development	development	NOUN
ijtc-799	245	27	of	of	ADP
ijtc-799	245	28	the	the	DET
ijtc-799	245	29	private	private	ADJ
ijtc-799	245	30	sector	sector	NOUN
ijtc-799	245	31	.	.	PUNCT
ijtc-799	246	1	a	a	DET
ijtc-799	246	2	research	research	NOUN
ijtc-799	246	3	conducted	conduct	VERB
ijtc-799	246	4	by	by	ADP
ijtc-799	246	5	asmah	asmah	PROPN
ijtc-799	246	6	et	et	PROPN
ijtc-799	246	7	al	al	PROPN
ijtc-799	246	8	.	.	PROPN
ijtc-799	246	9	,	,	PUNCT
ijtc-799	246	10	(	(	PUNCT
ijtc-799	246	11	2020	2020	NUM
ijtc-799	246	12	)	)	PUNCT
ijtc-799	246	13	implied	imply	VERB
ijtc-799	246	14	that	that	SCONJ
ijtc-799	246	15	good	good	ADJ
ijtc-799	246	16	quality	quality	NOUN
ijtc-799	246	17	regulations	regulation	NOUN
ijtc-799	246	18	can	can	AUX
ijtc-799	246	19	weaken	weaken	VERB
ijtc-799	246	20	the	the	DET
ijtc-799	246	21	effect	effect	NOUN
ijtc-799	246	22	of	of	ADP
ijtc-799	246	23	trade	trade	NOUN
ijtc-799	246	24	misinvoicing	misinvoice	VERB
ijtc-799	246	25	on	on	ADP
ijtc-799	246	26	tax	tax	NOUN
ijtc-799	246	27	revenue	revenue	NOUN
ijtc-799	246	28	,	,	PUNCT
ijtc-799	246	29	which	which	PRON
ijtc-799	246	30	,	,	PUNCT
ijtc-799	246	31	although	although	SCONJ
ijtc-799	246	32	not	not	PART
ijtc-799	246	33	significant	significant	ADJ
ijtc-799	246	34	,	,	PUNCT
ijtc-799	246	35	has	have	VERB
ijtc-799	246	36	a	a	DET
ijtc-799	246	37	positive	positive	ADJ
ijtc-799	246	38	influence	influence	NOUN
ijtc-799	246	39	on	on	ADP
ijtc-799	246	40	tax	tax	NOUN
ijtc-799	246	41	revenue	revenue	NOUN
ijtc-799	246	42	in	in	ADP
ijtc-799	246	43	sub	sub	ADJ
ijtc-799	246	44	-	-	ADJ
ijtc-799	246	45	saharan	saharan	ADJ
ijtc-799	246	46	african	african	ADJ
ijtc-799	246	47	countries	country	NOUN
ijtc-799	246	48	.	.	PUNCT
ijtc-799	247	1	on	on	ADP
ijtc-799	247	2	the	the	DET
ijtc-799	247	3	contrary	contrary	NOUN
ijtc-799	247	4	,	,	PUNCT
ijtc-799	247	5	the	the	DET
ijtc-799	247	6	author	author	NOUN
ijtc-799	247	7	's	's	PART
ijtc-799	247	8	findings	finding	NOUN
ijtc-799	247	9	contrast	contrast	VERB
ijtc-799	247	10	with	with	ADP
ijtc-799	247	11	the	the	DET
ijtc-799	247	12	research	research	NOUN
ijtc-799	247	13	done	do	VERB
ijtc-799	247	14	by	by	ADP
ijtc-799	247	15	syadullah	syadullah	PROPN
ijtc-799	247	16	,	,	PUNCT
ijtc-799	247	17	(	(	PUNCT
ijtc-799	247	18	2015	2015	NUM
ijtc-799	247	19	)	)	PUNCT
ijtc-799	247	20	which	which	PRON
ijtc-799	247	21	stated	state	VERB
ijtc-799	247	22	that	that	SCONJ
ijtc-799	247	23	regulatory	regulatory	ADJ
ijtc-799	247	24	quality	quality	NOUN
ijtc-799	247	25	has	have	VERB
ijtc-799	247	26	a	a	DET
ijtc-799	247	27	positive	positive	ADJ
ijtc-799	247	28	influence	influence	NOUN
ijtc-799	247	29	on	on	ADP
ijtc-799	247	30	tax	tax	NOUN
ijtc-799	247	31	revenue	revenue	NOUN
ijtc-799	247	32	.	.	PUNCT
ijtc-799	248	1	essentially	essentially	ADV
ijtc-799	248	2	,	,	PUNCT
ijtc-799	248	3	good	good	ADJ
ijtc-799	248	4	quality	quality	NOUN
ijtc-799	248	5	regulations	regulation	NOUN
ijtc-799	248	6	in	in	ADP
ijtc-799	248	7	a	a	DET
ijtc-799	248	8	country	country	NOUN
ijtc-799	248	9	can	can	AUX
ijtc-799	248	10	improve	improve	VERB
ijtc-799	248	11	the	the	DET
ijtc-799	248	12	country	country	NOUN
ijtc-799	248	13	's	's	PART
ijtc-799	248	14	economy	economy	NOUN
ijtc-799	248	15	,	,	PUNCT
ijtc-799	248	16	which	which	PRON
ijtc-799	248	17	ultimately	ultimately	ADV
ijtc-799	248	18	can	can	AUX
ijtc-799	248	19	have	have	VERB
ijtc-799	248	20	an	an	DET
ijtc-799	248	21	impact	impact	NOUN
ijtc-799	248	22	on	on	ADP
ijtc-799	248	23	increasing	increase	VERB
ijtc-799	248	24	tax	tax	NOUN
ijtc-799	248	25	revenue	revenue	NOUN
ijtc-799	248	26	.	.	PUNCT
ijtc-799	249	1	however	however	ADV
ijtc-799	249	2	,	,	PUNCT
ijtc-799	249	3	a	a	DET
ijtc-799	249	4	regulation	regulation	NOUN
ijtc-799	249	5	will	will	AUX
ijtc-799	249	6	take	take	VERB
ijtc-799	249	7	time	time	NOUN
ijtc-799	249	8	to	to	PART
ijtc-799	249	9	reap	reap	VERB
ijtc-799	249	10	the	the	DET
ijtc-799	249	11	desired	desire	VERB
ijtc-799	249	12	effects.guasch	effects.guasch	PROPN
ijtc-799	249	13	&	&	CCONJ
ijtc-799	249	14	hahn	hahn	PROPN
ijtc-799	249	15	(	(	PUNCT
ijtc-799	249	16	1999	1999	NUM
ijtc-799	249	17	)	)	PUNCT
ijtc-799	249	18	stated	state	VERB
ijtc-799	249	19	that	that	SCONJ
ijtc-799	249	20	the	the	DET
ijtc-799	249	21	implementation	implementation	NOUN
ijtc-799	249	22	of	of	ADP
ijtc-799	249	23	regulations	regulation	NOUN
ijtc-799	249	24	incurs	incur	VERB
ijtc-799	249	25	substantial	substantial	ADJ
ijtc-799	249	26	costs	cost	NOUN
ijtc-799	249	27	.	.	PUNCT
ijtc-799	250	1	this	this	PRON
ijtc-799	250	2	is	be	AUX
ijtc-799	250	3	in	in	ADP
ijtc-799	250	4	accordance	accordance	NOUN
ijtc-799	250	5	with	with	ADP
ijtc-799	250	6	the	the	DET
ijtc-799	250	7	research	research	NOUN
ijtc-799	250	8	conducted	conduct	VERB
ijtc-799	250	9	by	by	ADP
ijtc-799	250	10	jalilian	jalilian	PROPN
ijtc-799	250	11	et	et	PROPN
ijtc-799	250	12	al	al	PROPN
ijtc-799	250	13	.	.	PROPN
ijtc-799	250	14	,	,	PUNCT
ijtc-799	250	15	(	(	PUNCT
ijtc-799	250	16	2007	2007	NUM
ijtc-799	250	17	)	)	PUNCT
ijtc-799	250	18	in	in	ADP
ijtc-799	250	19	which	which	PRON
ijtc-799	250	20	two	two	NUM
ijtc-799	250	21	types	type	NOUN
ijtc-799	250	22	of	of	ADP
ijtc-799	250	23	costs	cost	NOUN
ijtc-799	250	24	need	need	VERB
ijtc-799	250	25	to	to	PART
ijtc-799	250	26	be	be	AUX
ijtc-799	250	27	met	meet	VERB
ijtc-799	250	28	when	when	SCONJ
ijtc-799	250	29	the	the	DET
ijtc-799	250	30	government	government	NOUN
ijtc-799	250	31	implements	implement	VERB
ijtc-799	250	32	a	a	DET
ijtc-799	250	33	new	new	ADJ
ijtc-799	250	34	regulation	regulation	NOUN
ijtc-799	250	35	.	.	PUNCT
ijtc-799	251	1	first	first	ADV
ijtc-799	251	2	,	,	PUNCT
ijtc-799	251	3	the	the	DET
ijtc-799	251	4	direct	direct	ADJ
ijtc-799	251	5	administrative	administrative	ADJ
ijtc-799	251	6	costs	cost	NOUN
ijtc-799	251	7	of	of	ADP
ijtc-799	251	8	the	the	DET
ijtc-799	251	9	regulatory	regulatory	ADJ
ijtc-799	251	10	system	system	NOUN
ijtc-799	251	11	are	be	AUX
ijtc-799	251	12	absorbed	absorb	VERB
ijtc-799	251	13	within	within	ADP
ijtc-799	251	14	the	the	DET
ijtc-799	251	15	government	government	NOUN
ijtc-799	251	16	and	and	CCONJ
ijtc-799	251	17	become	become	VERB
ijtc-799	251	18	evident	evident	ADJ
ijtc-799	251	19	in	in	ADP
ijtc-799	251	20	the	the	DET
ijtc-799	251	21	allocation	allocation	NOUN
ijtc-799	251	22	of	of	ADP
ijtc-799	251	23	budgets	budget	NOUN
ijtc-799	251	24	for	for	ADP
ijtc-799	251	25	supervisory	supervisory	ADJ
ijtc-799	251	26	bodies	body	NOUN
ijtc-799	251	27	.	.	PUNCT
ijtc-799	252	1	second	second	ADJ
ijtc-799	252	2	,	,	PUNCT
ijtc-799	252	3	the	the	DET
ijtc-799	252	4	compliance	compliance	NOUN
ijtc-799	252	5	costs	cost	NOUN
ijtc-799	252	6	of	of	ADP
ijtc-799	252	7	a	a	DET
ijtc-799	252	8	regulation	regulation	NOUN
ijtc-799	252	9	implemented	implement	VERB
ijtc-799	252	10	by	by	ADP
ijtc-799	252	11	the	the	DET
ijtc-799	252	12	government	government	NOUN
ijtc-799	252	13	.	.	PUNCT
ijtc-799	253	1	no	no	ADV
ijtc-799	253	2	matter	matter	ADV
ijtc-799	253	3	how	how	SCONJ
ijtc-799	253	4	well	well	ADV
ijtc-799	253	5	the	the	DET
ijtc-799	253	6	government	government	NOUN
ijtc-799	253	7	formulates	formulate	VERB
ijtc-799	253	8	a	a	DET
ijtc-799	253	9	regulation	regulation	NOUN
ijtc-799	253	10	and/or	and/or	CCONJ
ijtc-799	253	11	policy	policy	NOUN
ijtc-799	253	12	,	,	PUNCT
ijtc-799	253	13	the	the	DET
ijtc-799	253	14	regulation	regulation	NOUN
ijtc-799	253	15	will	will	AUX
ijtc-799	253	16	not	not	PART
ijtc-799	253	17	achieve	achieve	VERB
ijtc-799	253	18	the	the	DET
ijtc-799	253	19	desired	desire	VERB
ijtc-799	253	20	results	result	NOUN
ijtc-799	253	21	if	if	SCONJ
ijtc-799	253	22	the	the	DET
ijtc-799	253	23	public	public	NOUN
ijtc-799	253	24	ignore	ignore	VERB
ijtc-799	253	25	the	the	DET
ijtc-799	253	26	provisions	provision	NOUN
ijtc-799	253	27	or	or	CCONJ
ijtc-799	253	28	even	even	ADV
ijtc-799	253	29	seeks	seek	VERB
ijtc-799	253	30	loopholes	loophole	NOUN
ijtc-799	253	31	to	to	PART
ijtc-799	253	32	gain	gain	VERB
ijtc-799	253	33	personal	personal	ADJ
ijtc-799	253	34	benefits	benefit	NOUN
ijtc-799	253	35	.	.	PUNCT
ijtc-799	254	1	this	this	PRON
ijtc-799	254	2	means	mean	VERB
ijtc-799	254	3	that	that	SCONJ
ijtc-799	254	4	for	for	ADP
ijtc-799	254	5	a	a	DET
ijtc-799	254	6	regulation	regulation	NOUN
ijtc-799	254	7	to	to	PART
ijtc-799	254	8	function	function	VERB
ijtc-799	254	9	optimally	optimally	ADV
ijtc-799	254	10	,	,	PUNCT
ijtc-799	254	11	optimal	optimal	ADJ
ijtc-799	254	12	government	government	NOUN
ijtc-799	254	13	supervision	supervision	NOUN
ijtc-799	254	14	is	be	AUX
ijtc-799	254	15	required	require	VERB
ijtc-799	254	16	.	.	PUNCT
ijtc-799	255	1	on	on	ADP
ijtc-799	255	2	the	the	DET
ijtc-799	255	3	other	other	ADJ
ijtc-799	255	4	hand	hand	NOUN
ijtc-799	255	5	,	,	PUNCT
ijtc-799	255	6	not	not	PART
ijtc-799	255	7	all	all	DET
ijtc-799	255	8	regulations	regulation	NOUN
ijtc-799	255	9	related	relate	VERB
ijtc-799	255	10	to	to	ADP
ijtc-799	255	11	taxation	taxation	NOUN
ijtc-799	255	12	will	will	AUX
ijtc-799	255	13	have	have	VERB
ijtc-799	255	14	an	an	DET
ijtc-799	255	15	impact	impact	NOUN
ijtc-799	255	16	on	on	ADP
ijtc-799	255	17	tax	tax	NOUN
ijtc-799	255	18	revenue	revenue	NOUN
ijtc-799	255	19	.	.	PUNCT
ijtc-799	256	1	the	the	DET
ijtc-799	256	2	indonesian	indonesian	ADJ
ijtc-799	256	3	government	government	NOUN
ijtc-799	256	4	issued	issue	VERB
ijtc-799	256	5	“	"	PUNCT
ijtc-799	256	6	pmk	pmk	PROPN
ijtc-799	256	7	nomor	nomor	PROPN
ijtc-799	256	8	59	59	NUM
ijtc-799	256	9	tahun	tahun	PROPN
ijtc-799	256	10	2022	2022	NUM
ijtc-799	256	11	tentang	tentang	PROPN
ijtc-799	256	12	perubahan	perubahan	PROPN
ijtc-799	256	13	atas	atas	PROPN
ijtc-799	256	14	pmk	pmk	PROPN
ijtc-799	256	15	nomor	nomor	PROPN
ijtc-799	256	16	231	231	NUM
ijtc-799	256	17	/	/	SYM
ijtc-799	256	18	pmk.03/2019	pmk.03/2019	PROPN
ijtc-799	256	19	tentang	tentang	PROPN
ijtc-799	256	20	tata	tata	PROPN
ijtc-799	256	21	cara	cara	PROPN
ijtc-799	256	22	pendaftaran	pendaftaran	VERB
ijtc-799	256	23	dan	dan	PROPN
ijtc-799	256	24	penghapusan	penghapusan	PROPN
ijtc-799	256	25	npwp	npwp	PROPN
ijtc-799	256	26	,	,	PUNCT
ijtc-799	256	27	pengukuhan	pengukuhan	PROPN
ijtc-799	256	28	dan	dan	PROPN
ijtc-799	256	29	pencabutan	pencabutan	PROPN
ijtc-799	256	30	pengukuhan	pengukuhan	PROPN
ijtc-799	256	31	pkp	pkp	PROPN
ijtc-799	256	32	,	,	PUNCT
ijtc-799	256	33	serta	serta	PROPN
ijtc-799	256	34	pemotongan	pemotongan	PROPN
ijtc-799	256	35	dan	dan	PROPN
ijtc-799	256	36	/	/	SYM
ijtc-799	256	37	atau	atau	PROPN
ijtc-799	256	38	penyetoran	penyetoran	PROPN
ijtc-799	256	39	,	,	PUNCT
ijtc-799	256	40	dan	dan	PROPN
ijtc-799	256	41	pelaporan	pelaporan	PROPN
ijtc-799	256	42	pajak	pajak	PROPN
ijtc-799	256	43	bagi	bagi	PROPN
ijtc-799	256	44	instansi	instansi	PROPN
ijtc-799	256	45	pemerintah	pemerintah	PROPN
ijtc-799	256	46	”	"	PUNCT
ijtc-799	256	47	or	or	CCONJ
ijtc-799	256	48	regulation	regulation	NOUN
ijtc-799	256	49	number	number	NOUN
ijtc-799	256	50	59	59	NUM
ijtc-799	256	51	of	of	ADP
ijtc-799	256	52	2022	2022	NUM
ijtc-799	256	53	concerning	concern	VERB
ijtc-799	256	54	amendments	amendment	NOUN
ijtc-799	256	55	to	to	ADP
ijtc-799	256	56	regulation	regulation	NOUN
ijtc-799	256	57	number	number	NOUN
ijtc-799	256	58	231	231	NUM
ijtc-799	256	59	/	/	SYM
ijtc-799	256	60	pmk.03/2019	pmk.03/2019	NOUN
ijtc-799	256	61	concerning	concern	VERB
ijtc-799	256	62	the	the	DET
ijtc-799	256	63	registration	registration	NOUN
ijtc-799	256	64	and	and	CCONJ
ijtc-799	256	65	cancellation	cancellation	NOUN
ijtc-799	256	66	procedures	procedure	NOUN
ijtc-799	256	67	for	for	ADP
ijtc-799	256	68	taxpayer	taxpayer	NOUN
ijtc-799	256	69	identification	identification	NOUN
ijtc-799	256	70	numbers	number	NOUN
ijtc-799	256	71	(	(	PUNCT
ijtc-799	256	72	npwp	npwp	NOUN
ijtc-799	256	73	)	)	PUNCT
ijtc-799	256	74	,	,	PUNCT
ijtc-799	256	75	confirmation	confirmation	NOUN
ijtc-799	256	76	and	and	CCONJ
ijtc-799	256	77	revocation	revocation	NOUN
ijtc-799	256	78	of	of	ADP
ijtc-799	256	79	value	value	NOUN
ijtc-799	256	80	added	add	VERB
ijtc-799	256	81	taxable	taxable	ADJ
ijtc-799	256	82	entrepreneurs	entrepreneur	NOUN
ijtc-799	256	83	(	(	PUNCT
ijtc-799	256	84	pkp	pkp	PROPN
ijtc-799	256	85	)	)	PUNCT
ijtc-799	256	86	,	,	PUNCT
ijtc-799	256	87	as	as	ADV
ijtc-799	256	88	well	well	ADV
ijtc-799	256	89	as	as	ADP
ijtc-799	256	90	tax	tax	NOUN
ijtc-799	256	91	deductions	deduction	NOUN
ijtc-799	256	92	and/or	and/or	CCONJ
ijtc-799	256	93	deposits	deposit	NOUN
ijtc-799	256	94	,	,	PUNCT
ijtc-799	256	95	and	and	CCONJ
ijtc-799	256	96	tax	tax	NOUN
ijtc-799	256	97	reporting	reporting	NOUN
ijtc-799	256	98	for	for	ADP
ijtc-799	256	99	government	government	NOUN
ijtc-799	256	100	agencies	agency	NOUN
ijtc-799	256	101	.	.	PUNCT
ijtc-799	257	1	one	one	NUM
ijtc-799	257	2	of	of	ADP
ijtc-799	257	3	the	the	DET
ijtc-799	257	4	provisions	provision	NOUN
ijtc-799	257	5	in	in	ADP
ijtc-799	257	6	this	this	DET
ijtc-799	257	7	regulation	regulation	NOUN
ijtc-799	257	8	deals	deal	VERB
ijtc-799	257	9	with	with	ADP
ijtc-799	257	10	the	the	DET
ijtc-799	257	11	tax	tax	NOUN
ijtc-799	257	12	collection	collection	NOUN
ijtc-799	257	13	treatment	treatment	NOUN
ijtc-799	257	14	for	for	ADP
ijtc-799	257	15	transactions	transaction	NOUN
ijtc-799	257	16	using	use	VERB
ijtc-799	257	17	government	government	NOUN
ijtc-799	257	18	village	village	NOUN
ijtc-799	257	19	credit	credit	NOUN
ijtc-799	257	20	cards	card	NOUN
ijtc-799	257	21	,	,	PUNCT
ijtc-799	257	22	making	make	VERB
ijtc-799	257	23	it	it	PRON
ijtc-799	257	24	similar	similar	ADJ
ijtc-799	257	25	to	to	ADP
ijtc-799	257	26	the	the	DET
ijtc-799	257	27	treatment	treatment	NOUN
ijtc-799	257	28	for	for	ADP
ijtc-799	257	29	transactions	transaction	NOUN
ijtc-799	257	30	using	use	VERB
ijtc-799	257	31	government	government	NOUN
ijtc-799	257	32	central	central	ADJ
ijtc-799	257	33	credit	credit	NOUN
ijtc-799	257	34	cards	card	NOUN
ijtc-799	257	35	.	.	PUNCT
ijtc-799	258	1	this	this	DET
ijtc-799	258	2	regulation	regulation	NOUN
ijtc-799	258	3	falls	fall	VERB
ijtc-799	258	4	within	within	ADP
ijtc-799	258	5	the	the	DET
ijtc-799	258	6	field	field	NOUN
ijtc-799	258	7	of	of	ADP
ijtc-799	258	8	taxation	taxation	NOUN
ijtc-799	258	9	,	,	PUNCT
ijtc-799	258	10	but	but	CCONJ
ijtc-799	258	11	it	it	PRON
ijtc-799	258	12	has	have	VERB
ijtc-799	258	13	no	no	DET
ijtc-799	258	14	relevance	relevance	NOUN
ijtc-799	258	15	to	to	ADP
ijtc-799	258	16	the	the	DET
ijtc-799	258	17	amount	amount	NOUN
ijtc-799	258	18	of	of	ADP
ijtc-799	258	19	tax	tax	NOUN
ijtc-799	258	20	revenue	revenue	NOUN
ijtc-799	258	21	in	in	ADP
ijtc-799	258	22	indonesia	indonesia	PROPN
ijtc-799	258	23	.	.	PUNCT
ijtc-799	259	1	another	another	DET
ijtc-799	259	2	example	example	NOUN
ijtc-799	259	3	is	be	AUX
ijtc-799	259	4	the	the	DET
ijtc-799	259	5	change	change	NOUN
ijtc-799	259	6	in	in	ADP
ijtc-799	259	7	the	the	DET
ijtc-799	259	8	field	field	NOUN
ijtc-799	259	9	verification	verification	NOUN
ijtc-799	259	10	policy	policy	NOUN
ijtc-799	259	11	,	,	PUNCT
ijtc-799	259	12	which	which	PRON
ijtc-799	259	13	was	be	AUX
ijtc-799	259	14	initially	initially	ADV
ijtc-799	259	15	conducted	conduct	VERB
ijtc-799	259	16	during	during	ADP
ijtc-799	259	17	the	the	DET
ijtc-799	259	18	application	application	NOUN
ijtc-799	259	19	for	for	ADP
ijtc-799	259	20	the	the	DET
ijtc-799	259	21	confirmation	confirmation	NOUN
ijtc-799	259	22	of	of	ADP
ijtc-799	259	23	taxable	taxable	ADJ
ijtc-799	259	24	entrepreneurs	entrepreneur	NOUN
ijtc-799	259	25	but	but	CCONJ
ijtc-799	259	26	is	be	AUX
ijtc-799	259	27	now	now	ADV
ijtc-799	259	28	done	do	VERB
ijtc-799	259	29	during	during	ADP
ijtc-799	259	30	the	the	DET
ijtc-799	259	31	application	application	NOUN
ijtc-799	259	32	for	for	ADP
ijtc-799	259	33	taxable	taxable	ADJ
ijtc-799	259	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	259	35	tax	tax	NOUN
ijtc-799	259	36	revenue	revenue	NOUN
ijtc-799	259	37	,	,	PUNCT
ijtc-799	259	38	fdi	fdi	NOUN
ijtc-799	259	39	,	,	PUNCT
ijtc-799	259	40	and	and	CCONJ
ijtc-799	259	41	agricultural	agricultural	ADJ
ijtc-799	259	42	sector	sector	NOUN
ijtc-799	259	43	:	:	PUNCT
ijtc-799	259	44	a	a	DET
ijtc-799	259	45	dynamic	dynamic	ADJ
ijtc-799	259	46	interaction	interaction	NOUN
ijtc-799	259	47	with	with	ADP
ijtc-799	259	48	regulatory	regulatory	ADJ
ijtc-799	259	49	quality	quality	NOUN
ijtc-799	259	50	as	as	ADP
ijtc-799	259	51	the	the	DET
ijtc-799	259	52	moderation	moderation	NOUN
ijtc-799	259	53	anwar	anwar	PROPN
ijtc-799	259	54	and	and	CCONJ
ijtc-799	259	55	wijaya	wijaya	PROPN
ijtc-799	259	56	537	537	NUM
ijtc-799	259	57	|	|	ADV
ijtc-799	259	58	ilomata	ilomata	PROPN
ijtc-799	259	59	international	international	ADJ
ijtc-799	259	60	journal	journal	NOUN
ijtc-799	259	61	of	of	ADP
ijtc-799	259	62	tax	tax	PROPN
ijtc-799	259	63	&	&	CCONJ
ijtc-799	259	64	accounting	accounting	PROPN
ijtc-799	259	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	259	66	entrepreneurs	entrepreneur	NOUN
ijtc-799	259	67	account	account	NOUN
ijtc-799	259	68	activation	activation	NOUN
ijtc-799	259	69	,	,	PUNCT
ijtc-799	259	70	as	as	SCONJ
ijtc-799	259	71	stated	state	VERB
ijtc-799	259	72	in	in	ADP
ijtc-799	259	73	“	"	PUNCT
ijtc-799	259	74	per-04	per-04	PROPN
ijtc-799	259	75	/	/	SYM
ijtc-799	259	76	pj/2020	pj/2020	PROPN
ijtc-799	259	77	tentang	tentang	PROPN
ijtc-799	259	78	petunjuk	petunjuk	PROPN
ijtc-799	259	79	teknis	teknis	PROPN
ijtc-799	259	80	pelaksanaan	pelaksanaan	PROPN
ijtc-799	259	81	administrasi	administrasi	PROPN
ijtc-799	259	82	nomor	nomor	PROPN
ijtc-799	259	83	pokok	pokok	PROPN
ijtc-799	259	84	wajib	wajib	PROPN
ijtc-799	259	85	pajak	pajak	PROPN
ijtc-799	259	86	,	,	PUNCT
ijtc-799	259	87	sertifikat	sertifikat	PROPN
ijtc-799	259	88	elektronik	elektronik	PROPN
ijtc-799	259	89	,	,	PUNCT
ijtc-799	259	90	dan	dan	PROPN
ijtc-799	259	91	pengukuhan	pengukuhan	PROPN
ijtc-799	259	92	pengusaha	pengusaha	VERB
ijtc-799	259	93	kena	kena	PROPN
ijtc-799	259	94	pajak	pajak	ADV
ijtc-799	259	95	”	"	PUNCT
ijtc-799	259	96	or	or	CCONJ
ijtc-799	259	97	per-04	per-04	PROPN
ijtc-799	259	98	/	/	SYM
ijtc-799	259	99	pj/2020	pj/2020	NOUN
ijtc-799	259	100	concerning	concern	VERB
ijtc-799	259	101	the	the	DET
ijtc-799	259	102	technical	technical	ADJ
ijtc-799	259	103	guidelines	guideline	NOUN
ijtc-799	259	104	for	for	ADP
ijtc-799	259	105	the	the	DET
ijtc-799	259	106	administration	administration	NOUN
ijtc-799	259	107	of	of	ADP
ijtc-799	259	108	taxpayer	taxpayer	NOUN
ijtc-799	259	109	identification	identification	NOUN
ijtc-799	259	110	numbers	number	NOUN
ijtc-799	259	111	,	,	PUNCT
ijtc-799	259	112	electronic	electronic	ADJ
ijtc-799	259	113	certificates	certificate	NOUN
ijtc-799	259	114	,	,	PUNCT
ijtc-799	259	115	and	and	CCONJ
ijtc-799	259	116	confirmation	confirmation	NOUN
ijtc-799	259	117	of	of	ADP
ijtc-799	259	118	taxable	taxable	ADJ
ijtc-799	259	119	entrepreneurs	entrepreneur	NOUN
ijtc-799	259	120	.	.	PUNCT
ijtc-799	260	1	administrative	administrative	ADJ
ijtc-799	260	2	regulations	regulation	NOUN
ijtc-799	260	3	which	which	PRON
ijtc-799	260	4	aim	aim	VERB
ijtc-799	260	5	to	to	PART
ijtc-799	260	6	facilitate	facilitate	VERB
ijtc-799	260	7	a	a	DET
ijtc-799	260	8	business	business	NOUN
ijtc-799	260	9	process	process	NOUN
ijtc-799	260	10	do	do	AUX
ijtc-799	260	11	not	not	PART
ijtc-799	260	12	target	target	VERB
ijtc-799	260	13	increasing	increase	VERB
ijtc-799	260	14	tax	tax	NOUN
ijtc-799	260	15	revenue	revenue	NOUN
ijtc-799	260	16	as	as	ADP
ijtc-799	260	17	their	their	PRON
ijtc-799	260	18	ultimate	ultimate	ADJ
ijtc-799	260	19	goal	goal	NOUN
ijtc-799	260	20	.	.	PUNCT
ijtc-799	261	1	therefore	therefore	ADV
ijtc-799	261	2	,	,	PUNCT
ijtc-799	261	3	the	the	DET
ijtc-799	261	4	need	need	NOUN
ijtc-799	261	5	to	to	PART
ijtc-799	261	6	increase	increase	VERB
ijtc-799	261	7	the	the	DET
ijtc-799	261	8	amount	amount	NOUN
ijtc-799	261	9	of	of	ADP
ijtc-799	261	10	tax	tax	NOUN
ijtc-799	261	11	revenue	revenue	NOUN
ijtc-799	261	12	in	in	ADP
ijtc-799	261	13	a	a	DET
ijtc-799	261	14	country	country	NOUN
ijtc-799	261	15	can	can	AUX
ijtc-799	261	16	not	not	PART
ijtc-799	261	17	be	be	AUX
ijtc-799	261	18	fulfilled	fulfil	VERB
ijtc-799	261	19	.	.	PUNCT
ijtc-799	262	1	the	the	DET
ijtc-799	262	2	influence	influence	NOUN
ijtc-799	262	3	of	of	ADP
ijtc-799	262	4	the	the	DET
ijtc-799	262	5	interaction	interaction	NOUN
ijtc-799	262	6	between	between	ADP
ijtc-799	262	7	foreign	foreign	ADJ
ijtc-799	262	8	direct	direct	ADJ
ijtc-799	262	9	investment	investment	NOUN
ijtc-799	262	10	(	(	PUNCT
ijtc-799	262	11	fdi	fdi	NOUN
ijtc-799	262	12	)	)	PUNCT
ijtc-799	262	13	and	and	CCONJ
ijtc-799	262	14	regulatory	regulatory	ADJ
ijtc-799	262	15	quality	quality	NOUN
ijtc-799	262	16	on	on	ADP
ijtc-799	262	17	tax	tax	NOUN
ijtc-799	262	18	revenue	revenue	NOUN
ijtc-799	262	19	in	in	ADP
ijtc-799	262	20	asean	asean	ADJ
ijtc-799	262	21	member	member	NOUN
ijtc-799	262	22	countries	country	NOUN
ijtc-799	262	23	the	the	DET
ijtc-799	262	24	test	test	NOUN
ijtc-799	262	25	results	result	NOUN
ijtc-799	262	26	show	show	VERB
ijtc-799	262	27	that	that	SCONJ
ijtc-799	262	28	after	after	ADP
ijtc-799	262	29	moderating	moderate	VERB
ijtc-799	262	30	process	process	NOUN
ijtc-799	262	31	,	,	PUNCT
ijtc-799	262	32	fdi	fdi	NOUN
ijtc-799	262	33	still	still	ADV
ijtc-799	262	34	has	have	VERB
ijtc-799	262	35	a	a	DET
ijtc-799	262	36	positive	positive	ADJ
ijtc-799	262	37	and	and	CCONJ
ijtc-799	262	38	significant	significant	ADJ
ijtc-799	262	39	influence	influence	NOUN
ijtc-799	262	40	on	on	ADP
ijtc-799	262	41	a	a	DET
ijtc-799	262	42	country	country	NOUN
ijtc-799	262	43	's	's	PART
ijtc-799	262	44	tax	tax	NOUN
ijtc-799	262	45	revenue	revenue	NOUN
ijtc-799	262	46	.	.	PUNCT
ijtc-799	263	1	however	however	ADV
ijtc-799	263	2	,	,	PUNCT
ijtc-799	263	3	prior	prior	ADV
ijtc-799	263	4	to	to	ADP
ijtc-799	263	5	the	the	DET
ijtc-799	263	6	moderation	moderation	NOUN
ijtc-799	263	7	process	process	NOUN
ijtc-799	263	8	,	,	PUNCT
ijtc-799	263	9	the	the	DET
ijtc-799	263	10	moderating	moderate	VERB
ijtc-799	263	11	variable	variable	NOUN
ijtc-799	263	12	actually	actually	ADV
ijtc-799	263	13	weakens	weaken	VERB
ijtc-799	263	14	the	the	DET
ijtc-799	263	15	influence	influence	NOUN
ijtc-799	263	16	of	of	ADP
ijtc-799	263	17	fdi	fdi	NOUN
ijtc-799	263	18	on	on	ADP
ijtc-799	263	19	tax	tax	NOUN
ijtc-799	263	20	revenue	revenue	NOUN
ijtc-799	263	21	.	.	PUNCT
ijtc-799	264	1	fdi	fdi	NOUN
ijtc-799	264	2	provides	provide	VERB
ijtc-799	264	3	various	various	ADJ
ijtc-799	264	4	benefits	benefit	NOUN
ijtc-799	264	5	that	that	PRON
ijtc-799	264	6	can	can	AUX
ijtc-799	264	7	increase	increase	VERB
ijtc-799	264	8	a	a	DET
ijtc-799	264	9	country	country	NOUN
ijtc-799	264	10	's	's	PART
ijtc-799	264	11	tax	tax	NOUN
ijtc-799	264	12	revenue	revenue	NOUN
ijtc-799	264	13	.	.	PUNCT
ijtc-799	265	1	bénassy	bénassy	PROPN
ijtc-799	265	2	-	-	PUNCT
ijtc-799	265	3	quéré	quéré	PROPN
ijtc-799	265	4	et	et	PROPN
ijtc-799	265	5	al	al	PROPN
ijtc-799	265	6	.	.	PROPN
ijtc-799	265	7	,	,	PUNCT
ijtc-799	265	8	(	(	PUNCT
ijtc-799	265	9	2007	2007	NUM
ijtc-799	265	10	)	)	PUNCT
ijtc-799	265	11	argued	argue	VERB
ijtc-799	265	12	that	that	SCONJ
ijtc-799	265	13	the	the	DET
ijtc-799	265	14	fdi	fdi	ADJ
ijtc-799	265	15	effect	effect	NOUN
ijtc-799	265	16	driven	drive	VERB
ijtc-799	265	17	by	by	ADP
ijtc-799	265	18	good	good	ADJ
ijtc-799	265	19	governance	governance	NOUN
ijtc-799	265	20	policy	policy	NOUN
ijtc-799	265	21	formation	formation	NOUN
ijtc-799	265	22	becomes	become	VERB
ijtc-799	265	23	an	an	DET
ijtc-799	265	24	important	important	ADJ
ijtc-799	265	25	indicator	indicator	NOUN
ijtc-799	265	26	for	for	ADP
ijtc-799	265	27	sustainable	sustainable	ADJ
ijtc-799	265	28	and	and	CCONJ
ijtc-799	265	29	comprehensive	comprehensive	ADJ
ijtc-799	265	30	economic	economic	ADJ
ijtc-799	265	31	growth	growth	NOUN
ijtc-799	265	32	and	and	CCONJ
ijtc-799	265	33	development	development	NOUN
ijtc-799	265	34	.	.	PUNCT
ijtc-799	266	1	amelia	amelia	PROPN
ijtc-799	266	2	&	&	CCONJ
ijtc-799	266	3	sukadana	sukadana	PROPN
ijtc-799	266	4	(	(	PUNCT
ijtc-799	266	5	2019	2019	NUM
ijtc-799	266	6	)	)	PUNCT
ijtc-799	266	7	stated	state	VERB
ijtc-799	266	8	that	that	SCONJ
ijtc-799	266	9	there	there	PRON
ijtc-799	266	10	is	be	VERB
ijtc-799	266	11	a	a	DET
ijtc-799	266	12	strong	strong	ADJ
ijtc-799	266	13	and	and	CCONJ
ijtc-799	266	14	positive	positive	ADJ
ijtc-799	266	15	relationship	relationship	NOUN
ijtc-799	266	16	between	between	ADP
ijtc-799	266	17	the	the	DET
ijtc-799	266	18	quality	quality	NOUN
ijtc-799	266	19	of	of	ADP
ijtc-799	266	20	regulations	regulation	NOUN
ijtc-799	266	21	and	and	CCONJ
ijtc-799	266	22	governance	governance	NOUN
ijtc-799	266	23	and	and	CCONJ
ijtc-799	266	24	the	the	DET
ijtc-799	266	25	value	value	NOUN
ijtc-799	266	26	of	of	ADP
ijtc-799	266	27	fdi	fdi	NOUN
ijtc-799	266	28	received	receive	VERB
ijtc-799	266	29	by	by	ADP
ijtc-799	266	30	a	a	DET
ijtc-799	266	31	country	country	NOUN
ijtc-799	266	32	.	.	PUNCT
ijtc-799	267	1	better	well	ADJ
ijtc-799	267	2	regulations	regulation	NOUN
ijtc-799	267	3	that	that	PRON
ijtc-799	267	4	support	support	VERB
ijtc-799	267	5	an	an	DET
ijtc-799	267	6	investment	investment	NOUN
ijtc-799	267	7	climate	climate	NOUN
ijtc-799	267	8	will	will	AUX
ijtc-799	267	9	significantly	significantly	ADV
ijtc-799	267	10	encourage	encourage	VERB
ijtc-799	267	11	investors	investor	NOUN
ijtc-799	267	12	to	to	PART
ijtc-799	267	13	invest	invest	VERB
ijtc-799	267	14	their	their	PRON
ijtc-799	267	15	capital	capital	NOUN
ijtc-799	267	16	.	.	PUNCT
ijtc-799	268	1	for	for	ADP
ijtc-799	268	2	example	example	NOUN
ijtc-799	268	3	,	,	PUNCT
ijtc-799	268	4	singapore	singapore	PROPN
ijtc-799	268	5	offers	offer	VERB
ijtc-799	268	6	a	a	DET
ijtc-799	268	7	policy	policy	NOUN
ijtc-799	268	8	where	where	SCONJ
ijtc-799	268	9	the	the	DET
ijtc-799	268	10	government	government	NOUN
ijtc-799	268	11	does	do	AUX
ijtc-799	268	12	not	not	PART
ijtc-799	268	13	require	require	VERB
ijtc-799	268	14	investors	investor	NOUN
ijtc-799	268	15	to	to	PART
ijtc-799	268	16	purchase	purchase	VERB
ijtc-799	268	17	production	production	NOUN
ijtc-799	268	18	factors	factor	NOUN
ijtc-799	268	19	from	from	ADP
ijtc-799	268	20	local	local	ADJ
ijtc-799	268	21	sources	source	NOUN
ijtc-799	268	22	or	or	CCONJ
ijtc-799	268	23	determine	determine	VERB
ijtc-799	268	24	the	the	DET
ijtc-799	268	25	percentage	percentage	NOUN
ijtc-799	268	26	of	of	ADP
ijtc-799	268	27	output	output	NOUN
ijtc-799	268	28	for	for	ADP
ijtc-799	268	29	export	export	NOUN
ijtc-799	268	30	.	.	PUNCT
ijtc-799	269	1	in	in	ADP
ijtc-799	269	2	addition	addition	NOUN
ijtc-799	269	3	,	,	PUNCT
ijtc-799	269	4	singapore	singapore	PROPN
ijtc-799	269	5	has	have	VERB
ijtc-799	269	6	a	a	DET
ijtc-799	269	7	smart	smart	ADJ
ijtc-799	269	8	regulation	regulation	NOUN
ijtc-799	269	9	committee	committee	NOUN
ijtc-799	269	10	acting	act	VERB
ijtc-799	269	11	not	not	PART
ijtc-799	269	12	only	only	ADV
ijtc-799	269	13	as	as	ADP
ijtc-799	269	14	a	a	DET
ijtc-799	269	15	regulator	regulator	NOUN
ijtc-799	269	16	but	but	CCONJ
ijtc-799	269	17	also	also	ADV
ijtc-799	269	18	as	as	ADP
ijtc-799	269	19	a	a	DET
ijtc-799	269	20	facilitator	facilitator	NOUN
ijtc-799	269	21	,	,	PUNCT
ijtc-799	269	22	thus	thus	ADV
ijtc-799	269	23	developing	develop	VERB
ijtc-799	269	24	business	business	NOUN
ijtc-799	269	25	and	and	CCONJ
ijtc-799	269	26	investment	investment	NOUN
ijtc-799	269	27	-	-	PUNCT
ijtc-799	269	28	friendly	friendly	ADJ
ijtc-799	269	29	regulatory	regulatory	ADJ
ijtc-799	269	30	regimes	regime	NOUN
ijtc-799	269	31	.	.	PUNCT
ijtc-799	270	1	on	on	ADP
ijtc-799	270	2	the	the	DET
ijtc-799	270	3	other	other	ADJ
ijtc-799	270	4	hand	hand	NOUN
ijtc-799	270	5	,	,	PUNCT
ijtc-799	270	6	vietnam	vietnam	PROPN
ijtc-799	270	7	,	,	PUNCT
ijtc-799	270	8	in	in	ADP
ijtc-799	270	9	its	its	PRON
ijtc-799	270	10	investment	investment	NOUN
ijtc-799	270	11	law	law	NOUN
ijtc-799	270	12	no	no	INTJ
ijtc-799	270	13	.	.	PUNCT
ijtc-799	271	1	67/2014	67/2014	X
ijtc-799	271	2	/	/	SYM
ijtc-799	271	3	qh13	qh13	PROPN
ijtc-799	271	4	,	,	PUNCT
ijtc-799	271	5	has	have	AUX
ijtc-799	271	6	developed	develop	VERB
ijtc-799	271	7	a	a	DET
ijtc-799	271	8	regulation	regulation	NOUN
ijtc-799	271	9	that	that	PRON
ijtc-799	271	10	simplifies	simplify	VERB
ijtc-799	271	11	licensing	licensing	NOUN
ijtc-799	271	12	and	and	CCONJ
ijtc-799	271	13	business	business	NOUN
ijtc-799	271	14	operations	operation	NOUN
ijtc-799	271	15	for	for	ADP
ijtc-799	271	16	foreign	foreign	ADJ
ijtc-799	271	17	companies	company	NOUN
ijtc-799	271	18	.	.	PUNCT
ijtc-799	272	1	the	the	DET
ijtc-799	272	2	creation	creation	NOUN
ijtc-799	272	3	of	of	ADP
ijtc-799	272	4	regulations	regulation	NOUN
ijtc-799	272	5	to	to	PART
ijtc-799	272	6	facilitate	facilitate	VERB
ijtc-799	272	7	the	the	DET
ijtc-799	272	8	business	business	NOUN
ijtc-799	272	9	and	and	CCONJ
ijtc-799	272	10	investment	investment	NOUN
ijtc-799	272	11	climate	climate	NOUN
ijtc-799	272	12	encourages	encourage	VERB
ijtc-799	272	13	investors	investor	NOUN
ijtc-799	272	14	to	to	PART
ijtc-799	272	15	invest	invest	VERB
ijtc-799	272	16	their	their	PRON
ijtc-799	272	17	capital	capital	NOUN
ijtc-799	272	18	in	in	ADP
ijtc-799	272	19	that	that	DET
ijtc-799	272	20	country	country	NOUN
ijtc-799	272	21	(	(	PUNCT
ijtc-799	272	22	wicaksono	wicaksono	NOUN
ijtc-799	272	23	,	,	PUNCT
ijtc-799	272	24	2021	2021	NUM
ijtc-799	272	25	)	)	PUNCT
ijtc-799	272	26	.	.	PUNCT
ijtc-799	273	1	however	however	ADV
ijtc-799	273	2	,	,	PUNCT
ijtc-799	273	3	despite	despite	SCONJ
ijtc-799	273	4	the	the	DET
ijtc-799	273	5	benefits	benefit	NOUN
ijtc-799	273	6	offered	offer	VERB
ijtc-799	273	7	by	by	ADP
ijtc-799	273	8	foreign	foreign	ADJ
ijtc-799	273	9	investment	investment	NOUN
ijtc-799	273	10	,	,	PUNCT
ijtc-799	273	11	there	there	PRON
ijtc-799	273	12	is	be	VERB
ijtc-799	273	13	a	a	DET
ijtc-799	273	14	possibility	possibility	NOUN
ijtc-799	273	15	that	that	SCONJ
ijtc-799	273	16	these	these	PRON
ijtc-799	273	17	may	may	AUX
ijtc-799	273	18	not	not	PART
ijtc-799	273	19	be	be	AUX
ijtc-799	273	20	realized	realize	VERB
ijtc-799	273	21	under	under	ADP
ijtc-799	273	22	certain	certain	ADJ
ijtc-799	273	23	conditions	condition	NOUN
ijtc-799	273	24	.	.	PUNCT
ijtc-799	274	1	gaspareniene	gaspareniene	NOUN
ijtc-799	274	2	et	et	PROPN
ijtc-799	274	3	al	al	PROPN
ijtc-799	274	4	.	.	PROPN
ijtc-799	274	5	,	,	PUNCT
ijtc-799	274	6	2022	2022	NUM
ijtc-799	274	7	stated	state	VERB
ijtc-799	274	8	that	that	SCONJ
ijtc-799	274	9	fdi	fdi	NOUN
ijtc-799	274	10	has	have	VERB
ijtc-799	274	11	the	the	DET
ijtc-799	274	12	potential	potential	NOUN
ijtc-799	274	13	to	to	PART
ijtc-799	274	14	reduce	reduce	VERB
ijtc-799	274	15	tax	tax	NOUN
ijtc-799	274	16	revenue	revenue	NOUN
ijtc-799	274	17	due	due	ADP
ijtc-799	274	18	to	to	ADP
ijtc-799	274	19	tax	tax	NOUN
ijtc-799	274	20	incentives	incentive	NOUN
ijtc-799	274	21	such	such	ADJ
ijtc-799	274	22	as	as	ADP
ijtc-799	274	23	tax	tax	NOUN
ijtc-799	274	24	-	-	PUNCT
ijtc-799	274	25	free	free	ADJ
ijtc-799	274	26	zones	zone	NOUN
ijtc-799	274	27	,	,	PUNCT
ijtc-799	274	28	lower	low	ADJ
ijtc-799	274	29	corporate	corporate	ADJ
ijtc-799	274	30	tax	tax	NOUN
ijtc-799	274	31	rates	rate	NOUN
ijtc-799	274	32	,	,	PUNCT
ijtc-799	274	33	or	or	CCONJ
ijtc-799	274	34	other	other	ADJ
ijtc-799	274	35	forms	form	NOUN
ijtc-799	274	36	of	of	ADP
ijtc-799	274	37	incentives	incentive	NOUN
ijtc-799	274	38	.	.	PUNCT
ijtc-799	275	1	each	each	DET
ijtc-799	275	2	country	country	NOUN
ijtc-799	275	3	competes	compete	VERB
ijtc-799	275	4	to	to	PART
ijtc-799	275	5	attract	attract	VERB
ijtc-799	275	6	fdi	fdi	NOUN
ijtc-799	275	7	into	into	ADP
ijtc-799	275	8	their	their	PRON
ijtc-799	275	9	country	country	NOUN
ijtc-799	275	10	.	.	PUNCT
ijtc-799	276	1	this	this	PRON
ijtc-799	276	2	is	be	AUX
ijtc-799	276	3	in	in	ADP
ijtc-799	276	4	line	line	NOUN
ijtc-799	276	5	with	with	ADP
ijtc-799	276	6	dunning	dun	VERB
ijtc-799	276	7	's	's	PART
ijtc-799	276	8	oli	oli	ADJ
ijtc-799	276	9	paradigm	paradigm	NOUN
ijtc-799	276	10	,	,	PUNCT
ijtc-799	276	11	where	where	SCONJ
ijtc-799	276	12	location	location	NOUN
ijtc-799	276	13	advantage	advantage	NOUN
ijtc-799	276	14	is	be	AUX
ijtc-799	276	15	a	a	DET
ijtc-799	276	16	determinant	determinant	ADJ
ijtc-799	276	17	for	for	SCONJ
ijtc-799	276	18	investors	investor	NOUN
ijtc-799	276	19	to	to	PART
ijtc-799	276	20	inject	inject	VERB
ijtc-799	276	21	their	their	PRON
ijtc-799	276	22	capital	capital	NOUN
ijtc-799	276	23	into	into	ADP
ijtc-799	276	24	a	a	DET
ijtc-799	276	25	country	country	NOUN
ijtc-799	276	26	.	.	PUNCT
ijtc-799	277	1	government	government	NOUN
ijtc-799	277	2	regulations	regulation	NOUN
ijtc-799	277	3	and	and	CCONJ
ijtc-799	277	4	policies	policy	NOUN
ijtc-799	277	5	,	,	PUNCT
ijtc-799	277	6	such	such	ADJ
ijtc-799	277	7	as	as	ADP
ijtc-799	277	8	massive	massive	ADJ
ijtc-799	277	9	and	and	CCONJ
ijtc-799	277	10	aggressive	aggressive	ADJ
ijtc-799	277	11	tax	tax	NOUN
ijtc-799	277	12	incentives	incentive	NOUN
ijtc-799	277	13	and	and	CCONJ
ijtc-799	277	14	the	the	DET
ijtc-799	277	15	phenomenon	phenomenon	NOUN
ijtc-799	277	16	of	of	ADP
ijtc-799	277	17	transfer	transfer	NOUN
ijtc-799	277	18	pricing	pricing	NOUN
ijtc-799	277	19	,	,	PUNCT
ijtc-799	277	20	can	can	AUX
ijtc-799	277	21	also	also	ADV
ijtc-799	277	22	reduce	reduce	VERB
ijtc-799	277	23	a	a	DET
ijtc-799	277	24	country	country	NOUN
ijtc-799	277	25	's	's	PART
ijtc-799	277	26	tax	tax	NOUN
ijtc-799	277	27	revenue	revenue	NOUN
ijtc-799	277	28	.	.	PUNCT
ijtc-799	278	1	the	the	DET
ijtc-799	278	2	regulations	regulation	NOUN
ijtc-799	278	3	of	of	ADP
ijtc-799	278	4	a	a	DET
ijtc-799	278	5	country	country	NOUN
ijtc-799	278	6	either	either	CCONJ
ijtc-799	278	7	hinder	hinder	VERB
ijtc-799	278	8	or	or	CCONJ
ijtc-799	278	9	facilitate	facilitate	VERB
ijtc-799	278	10	the	the	DET
ijtc-799	278	11	inflow	inflow	NOUN
ijtc-799	278	12	and	and	CCONJ
ijtc-799	278	13	outflow	outflow	NOUN
ijtc-799	278	14	of	of	ADP
ijtc-799	278	15	fdi	fdi	PROPN
ijtc-799	278	16	,	,	PUNCT
ijtc-799	278	17	while	while	SCONJ
ijtc-799	278	18	market	market	NOUN
ijtc-799	278	19	regulations	regulation	NOUN
ijtc-799	278	20	such	such	ADJ
ijtc-799	278	21	as	as	ADP
ijtc-799	278	22	price	price	NOUN
ijtc-799	278	23	setting	setting	NOUN
ijtc-799	278	24	can	can	AUX
ijtc-799	278	25	affect	affect	VERB
ijtc-799	278	26	the	the	DET
ijtc-799	278	27	profitability	profitability	NOUN
ijtc-799	278	28	of	of	ADP
ijtc-799	278	29	multinational	multinational	ADJ
ijtc-799	278	30	companies	company	NOUN
ijtc-799	278	31	.	.	PUNCT
ijtc-799	279	1	likewise	likewise	ADV
ijtc-799	279	2	,	,	PUNCT
ijtc-799	279	3	the	the	DET
ijtc-799	279	4	enforcement	enforcement	NOUN
ijtc-799	279	5	of	of	ADP
ijtc-799	279	6	contracts	contract	NOUN
ijtc-799	279	7	and	and	CCONJ
ijtc-799	279	8	the	the	DET
ijtc-799	279	9	presence	presence	NOUN
ijtc-799	279	10	of	of	ADP
ijtc-799	279	11	a	a	DET
ijtc-799	279	12	robust	robust	ADJ
ijtc-799	279	13	legal	legal	ADJ
ijtc-799	279	14	framework	framework	NOUN
ijtc-799	279	15	in	in	ADP
ijtc-799	279	16	a	a	DET
ijtc-799	279	17	country	country	NOUN
ijtc-799	279	18	affect	affect	VERB
ijtc-799	279	19	both	both	DET
ijtc-799	279	20	the	the	DET
ijtc-799	279	21	conduct	conduct	NOUN
ijtc-799	279	22	and	and	CCONJ
ijtc-799	279	23	profitability	profitability	NOUN
ijtc-799	279	24	of	of	ADP
ijtc-799	279	25	companies	company	NOUN
ijtc-799	279	26	operating	operate	VERB
ijtc-799	279	27	in	in	ADP
ijtc-799	279	28	the	the	DET
ijtc-799	279	29	market	market	NOUN
ijtc-799	279	30	,	,	PUNCT
ijtc-799	279	31	and	and	CCONJ
ijtc-799	279	32	their	their	PRON
ijtc-799	279	33	decision	decision	NOUN
ijtc-799	279	34	to	to	PART
ijtc-799	279	35	enter	enter	VERB
ijtc-799	279	36	the	the	DET
ijtc-799	279	37	country	country	NOUN
ijtc-799	279	38	in	in	ADP
ijtc-799	279	39	the	the	DET
ijtc-799	279	40	first	first	ADJ
ijtc-799	279	41	place	place	NOUN
ijtc-799	279	42	.	.	PUNCT
ijtc-799	280	1	research	research	NOUN
ijtc-799	280	2	conducted	conduct	VERB
ijtc-799	280	3	in	in	ADP
ijtc-799	280	4	ethiopia	ethiopia	PROPN
ijtc-799	280	5	revealed	reveal	VERB
ijtc-799	280	6	that	that	SCONJ
ijtc-799	280	7	fdi	fdi	NOUN
ijtc-799	280	8	has	have	VERB
ijtc-799	280	9	a	a	DET
ijtc-799	280	10	detrimental	detrimental	ADJ
ijtc-799	280	11	effect	effect	NOUN
ijtc-799	280	12	on	on	ADP
ijtc-799	280	13	tax	tax	NOUN
ijtc-799	280	14	revenue	revenue	NOUN
ijtc-799	280	15	due	due	ADP
ijtc-799	280	16	to	to	ADP
ijtc-799	280	17	extensive	extensive	ADJ
ijtc-799	280	18	tax	tax	NOUN
ijtc-799	280	19	incentives	incentive	NOUN
ijtc-799	280	20	(	(	PUNCT
ijtc-799	280	21	jeza	jeza	PROPN
ijtc-799	280	22	et	et	PROPN
ijtc-799	280	23	al	al	PROPN
ijtc-799	280	24	.	.	PROPN
ijtc-799	280	25	,	,	PUNCT
ijtc-799	280	26	2016	2016	NUM
ijtc-799	280	27	)	)	PUNCT
ijtc-799	280	28	.	.	PUNCT
ijtc-799	281	1	countries	country	NOUN
ijtc-799	281	2	will	will	AUX
ijtc-799	281	3	compete	compete	VERB
ijtc-799	281	4	to	to	PART
ijtc-799	281	5	lower	lower	VERB
ijtc-799	281	6	their	their	PRON
ijtc-799	281	7	tax	tax	NOUN
ijtc-799	281	8	rates	rate	NOUN
ijtc-799	281	9	to	to	PART
ijtc-799	281	10	appear	appear	VERB
ijtc-799	281	11	more	more	ADV
ijtc-799	281	12	attractive	attractive	ADJ
ijtc-799	281	13	to	to	ADP
ijtc-799	281	14	foreign	foreign	ADJ
ijtc-799	281	15	investors	investor	NOUN
ijtc-799	281	16	.	.	PUNCT
ijtc-799	282	1	in	in	ADP
ijtc-799	282	2	line	line	NOUN
ijtc-799	282	3	with	with	ADP
ijtc-799	282	4	this	this	PRON
ijtc-799	282	5	,	,	PUNCT
ijtc-799	282	6	pratomo	pratomo	INTJ
ijtc-799	282	7	(	(	PUNCT
ijtc-799	282	8	2020	2020	NUM
ijtc-799	282	9	)	)	PUNCT
ijtc-799	282	10	stated	state	VERB
ijtc-799	282	11	that	that	SCONJ
ijtc-799	282	12	fdi	fdi	NOUN
ijtc-799	282	13	can	can	AUX
ijtc-799	282	14	also	also	ADV
ijtc-799	282	15	have	have	VERB
ijtc-799	282	16	a	a	DET
ijtc-799	282	17	negative	negative	ADJ
ijtc-799	282	18	impact	impact	NOUN
ijtc-799	282	19	on	on	ADP
ijtc-799	282	20	a	a	DET
ijtc-799	282	21	country	country	NOUN
ijtc-799	282	22	's	's	PART
ijtc-799	282	23	tax	tax	NOUN
ijtc-799	282	24	revenue	revenue	NOUN
ijtc-799	282	25	if	if	SCONJ
ijtc-799	282	26	there	there	PRON
ijtc-799	282	27	is	be	VERB
ijtc-799	282	28	a	a	DET
ijtc-799	282	29	phenomenon	phenomenon	NOUN
ijtc-799	282	30	of	of	ADP
ijtc-799	282	31	transfer	transfer	NOUN
ijtc-799	282	32	pricing	pricing	NOUN
ijtc-799	282	33	by	by	ADP
ijtc-799	282	34	multinational	multinational	ADJ
ijtc-799	282	35	companies	company	NOUN
ijtc-799	282	36	.	.	PUNCT
ijtc-799	283	1	globalization	globalization	NOUN
ijtc-799	283	2	and	and	CCONJ
ijtc-799	283	3	substantial	substantial	ADJ
ijtc-799	283	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	283	5	tax	tax	NOUN
ijtc-799	283	6	revenue	revenue	NOUN
ijtc-799	283	7	,	,	PUNCT
ijtc-799	283	8	fdi	fdi	NOUN
ijtc-799	283	9	,	,	PUNCT
ijtc-799	283	10	and	and	CCONJ
ijtc-799	283	11	agricultural	agricultural	ADJ
ijtc-799	283	12	sector	sector	NOUN
ijtc-799	283	13	:	:	PUNCT
ijtc-799	283	14	a	a	DET
ijtc-799	283	15	dynamic	dynamic	ADJ
ijtc-799	283	16	interaction	interaction	NOUN
ijtc-799	283	17	with	with	ADP
ijtc-799	283	18	regulatory	regulatory	ADJ
ijtc-799	283	19	quality	quality	NOUN
ijtc-799	283	20	as	as	ADP
ijtc-799	283	21	the	the	DET
ijtc-799	283	22	moderation	moderation	NOUN
ijtc-799	283	23	anwar	anwar	PROPN
ijtc-799	283	24	and	and	CCONJ
ijtc-799	283	25	wijaya	wijaya	PROPN
ijtc-799	283	26	538	538	NUM
ijtc-799	283	27	|	|	ADV
ijtc-799	283	28	ilomata	ilomata	PROPN
ijtc-799	283	29	international	international	ADJ
ijtc-799	283	30	journal	journal	NOUN
ijtc-799	283	31	of	of	ADP
ijtc-799	283	32	tax	tax	PROPN
ijtc-799	283	33	&	&	CCONJ
ijtc-799	283	34	accounting	account	VERB
ijtc-799	283	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	283	36	variations	variation	NOUN
ijtc-799	283	37	in	in	ADP
ijtc-799	283	38	tax	tax	NOUN
ijtc-799	283	39	rates	rate	NOUN
ijtc-799	283	40	among	among	ADP
ijtc-799	283	41	nations	nation	NOUN
ijtc-799	283	42	provide	provide	VERB
ijtc-799	283	43	multinational	multinational	ADJ
ijtc-799	283	44	companies	company	NOUN
ijtc-799	283	45	with	with	ADP
ijtc-799	283	46	opportunities	opportunity	NOUN
ijtc-799	283	47	to	to	PART
ijtc-799	283	48	partake	partake	VERB
ijtc-799	283	49	in	in	ADP
ijtc-799	283	50	profit	profit	NOUN
ijtc-799	283	51	shifting	shift	VERB
ijtc-799	283	52	activities	activity	NOUN
ijtc-799	283	53	.	.	PUNCT
ijtc-799	284	1	as	as	ADP
ijtc-799	284	2	a	a	DET
ijtc-799	284	3	result	result	NOUN
ijtc-799	284	4	,	,	PUNCT
ijtc-799	284	5	the	the	DET
ijtc-799	284	6	host	host	NOUN
ijtc-799	284	7	country	country	NOUN
ijtc-799	284	8	may	may	AUX
ijtc-799	284	9	not	not	PART
ijtc-799	284	10	receive	receive	VERB
ijtc-799	284	11	optimal	optimal	ADJ
ijtc-799	284	12	tax	tax	NOUN
ijtc-799	284	13	revenue	revenue	NOUN
ijtc-799	284	14	benefits	benefit	NOUN
ijtc-799	284	15	from	from	ADP
ijtc-799	284	16	fdi	fdi	PROPN
ijtc-799	284	17	if	if	SCONJ
ijtc-799	284	18	the	the	DET
ijtc-799	284	19	profits	profit	NOUN
ijtc-799	284	20	of	of	ADP
ijtc-799	284	21	multinational	multinational	ADJ
ijtc-799	284	22	companies	company	NOUN
ijtc-799	284	23	are	be	AUX
ijtc-799	284	24	redirected	redirect	VERB
ijtc-799	284	25	to	to	ADP
ijtc-799	284	26	other	other	ADJ
ijtc-799	284	27	countries	country	NOUN
ijtc-799	284	28	with	with	ADP
ijtc-799	284	29	lower	low	ADJ
ijtc-799	284	30	tax	tax	NOUN
ijtc-799	284	31	rates	rate	NOUN
ijtc-799	284	32	or	or	CCONJ
ijtc-799	284	33	countries	country	NOUN
ijtc-799	284	34	referred	refer	VERB
ijtc-799	284	35	to	to	ADP
ijtc-799	284	36	as	as	ADP
ijtc-799	284	37	tax	tax	NOUN
ijtc-799	284	38	havens	haven	NOUN
ijtc-799	284	39	.	.	PUNCT
ijtc-799	285	1	the	the	DET
ijtc-799	285	2	influence	influence	NOUN
ijtc-799	285	3	of	of	ADP
ijtc-799	285	4	the	the	DET
ijtc-799	285	5	interaction	interaction	NOUN
ijtc-799	285	6	between	between	ADP
ijtc-799	285	7	agricultural	agricultural	ADJ
ijtc-799	285	8	sector	sector	NOUN
ijtc-799	285	9	and	and	CCONJ
ijtc-799	285	10	regulatory	regulatory	ADJ
ijtc-799	285	11	quality	quality	NOUN
ijtc-799	285	12	on	on	ADP
ijtc-799	285	13	tax	tax	NOUN
ijtc-799	285	14	revenue	revenue	NOUN
ijtc-799	285	15	in	in	ADP
ijtc-799	285	16	asean	asean	ADJ
ijtc-799	285	17	member	member	NOUN
ijtc-799	285	18	countries	country	NOUN
ijtc-799	285	19	the	the	DET
ijtc-799	285	20	agricultural	agricultural	ADJ
ijtc-799	285	21	sector	sector	NOUN
ijtc-799	285	22	variable	variable	NOUN
ijtc-799	285	23	shows	show	VERB
ijtc-799	285	24	a	a	DET
ijtc-799	285	25	significant	significant	ADJ
ijtc-799	285	26	negative	negative	ADJ
ijtc-799	285	27	influence	influence	NOUN
ijtc-799	285	28	after	after	ADP
ijtc-799	285	29	being	be	AUX
ijtc-799	285	30	moderated	moderate	VERB
ijtc-799	285	31	by	by	ADP
ijtc-799	285	32	regulatory	regulatory	ADJ
ijtc-799	285	33	quality	quality	NOUN
ijtc-799	285	34	.	.	PUNCT
ijtc-799	286	1	it	it	PRON
ijtc-799	286	2	can	can	AUX
ijtc-799	286	3	be	be	AUX
ijtc-799	286	4	said	say	VERB
ijtc-799	286	5	that	that	SCONJ
ijtc-799	286	6	the	the	DET
ijtc-799	286	7	moderating	moderate	VERB
ijtc-799	286	8	variable	variable	NOUN
ijtc-799	286	9	,	,	PUNCT
ijtc-799	286	10	namely	namely	ADV
ijtc-799	286	11	regulatory	regulatory	ADJ
ijtc-799	286	12	quality	quality	NOUN
ijtc-799	286	13	,	,	PUNCT
ijtc-799	286	14	strengthens	strengthen	VERB
ijtc-799	286	15	the	the	DET
ijtc-799	286	16	negative	negative	ADJ
ijtc-799	286	17	effect	effect	NOUN
ijtc-799	286	18	of	of	ADP
ijtc-799	286	19	the	the	DET
ijtc-799	286	20	agricultural	agricultural	ADJ
ijtc-799	286	21	sector	sector	NOUN
ijtc-799	286	22	on	on	ADP
ijtc-799	286	23	tax	tax	NOUN
ijtc-799	286	24	revenue	revenue	NOUN
ijtc-799	286	25	.	.	PUNCT
ijtc-799	287	1	research	research	NOUN
ijtc-799	287	2	conducted	conduct	VERB
ijtc-799	287	3	by	by	ADP
ijtc-799	287	4	gaalya	gaalya	PROPN
ijtc-799	287	5	et	et	PROPN
ijtc-799	287	6	al	al	PROPN
ijtc-799	287	7	.	.	PROPN
ijtc-799	287	8	,	,	PUNCT
ijtc-799	287	9	(	(	PUNCT
ijtc-799	287	10	2017	2017	NUM
ijtc-799	287	11	)	)	PUNCT
ijtc-799	287	12	suggests	suggest	VERB
ijtc-799	287	13	that	that	SCONJ
ijtc-799	287	14	the	the	DET
ijtc-799	287	15	regulatory	regulatory	ADJ
ijtc-799	287	16	quality	quality	NOUN
ijtc-799	287	17	in	in	ADP
ijtc-799	287	18	asean	asean	ADJ
ijtc-799	287	19	countries	country	NOUN
ijtc-799	287	20	reduces	reduce	VERB
ijtc-799	287	21	tax	tax	NOUN
ijtc-799	287	22	revenue	revenue	NOUN
ijtc-799	287	23	both	both	CCONJ
ijtc-799	287	24	directly	directly	ADV
ijtc-799	287	25	and	and	CCONJ
ijtc-799	287	26	indirectly	indirectly	ADV
ijtc-799	287	27	.	.	PUNCT
ijtc-799	288	1	furthermore	furthermore	ADV
ijtc-799	288	2	,	,	PUNCT
ijtc-799	288	3	mohammed	mohammed	PROPN
ijtc-799	288	4	&	&	CCONJ
ijtc-799	288	5	sanusi	sanusi	PROPN
ijtc-799	288	6	(	(	PUNCT
ijtc-799	288	7	2020	2020	NUM
ijtc-799	288	8	)	)	PUNCT
ijtc-799	288	9	obtained	obtain	VERB
ijtc-799	288	10	consistent	consistent	ADJ
ijtc-799	288	11	research	research	NOUN
ijtc-799	288	12	results	result	NOUN
ijtc-799	288	13	,	,	PUNCT
ijtc-799	288	14	stating	state	VERB
ijtc-799	288	15	that	that	SCONJ
ijtc-799	288	16	the	the	DET
ijtc-799	288	17	negative	negative	ADJ
ijtc-799	288	18	influence	influence	NOUN
ijtc-799	288	19	of	of	ADP
ijtc-799	288	20	regulatory	regulatory	ADJ
ijtc-799	288	21	quality	quality	NOUN
ijtc-799	288	22	reflects	reflect	VERB
ijtc-799	288	23	the	the	DET
ijtc-799	288	24	weak	weak	ADJ
ijtc-799	288	25	regulatory	regulatory	ADJ
ijtc-799	288	26	structure	structure	NOUN
ijtc-799	288	27	's	's	PART
ijtc-799	288	28	nature	nature	NOUN
ijtc-799	288	29	in	in	ADP
ijtc-799	288	30	revenue	revenue	NOUN
ijtc-799	288	31	mobilization	mobilization	NOUN
ijtc-799	288	32	.	.	PUNCT
ijtc-799	289	1	taxing	tax	VERB
ijtc-799	289	2	the	the	DET
ijtc-799	289	3	agricultural	agricultural	ADJ
ijtc-799	289	4	sector	sector	NOUN
ijtc-799	289	5	is	be	AUX
ijtc-799	289	6	inherently	inherently	ADV
ijtc-799	289	7	challenging	challenging	ADJ
ijtc-799	289	8	due	due	ADJ
ijtc-799	289	9	to	to	ADP
ijtc-799	289	10	the	the	DET
ijtc-799	289	11	prevalence	prevalence	NOUN
ijtc-799	289	12	of	of	ADP
ijtc-799	289	13	subsistence	subsistence	NOUN
ijtc-799	289	14	activities	activity	NOUN
ijtc-799	289	15	,	,	PUNCT
ijtc-799	289	16	many	many	ADJ
ijtc-799	289	17	of	of	ADP
ijtc-799	289	18	which	which	PRON
ijtc-799	289	19	operate	operate	VERB
ijtc-799	289	20	within	within	ADP
ijtc-799	289	21	the	the	DET
ijtc-799	289	22	informal	informal	ADJ
ijtc-799	289	23	sector	sector	NOUN
ijtc-799	289	24	.	.	PUNCT
ijtc-799	290	1	febrio	febrio	PROPN
ijtc-799	290	2	kacaribu	kacaribu	PROPN
ijtc-799	290	3	,	,	PUNCT
ijtc-799	290	4	the	the	DET
ijtc-799	290	5	head	head	NOUN
ijtc-799	290	6	of	of	ADP
ijtc-799	290	7	fiscal	fiscal	ADJ
ijtc-799	290	8	policy	policy	NOUN
ijtc-799	290	9	agency	agency	NOUN
ijtc-799	290	10	at	at	ADP
ijtc-799	290	11	the	the	DET
ijtc-799	290	12	ministry	ministry	PROPN
ijtc-799	290	13	of	of	ADP
ijtc-799	290	14	finance	finance	PROPN
ijtc-799	290	15	(	(	PUNCT
ijtc-799	290	16	bkf	bkf	PROPN
ijtc-799	290	17	kemenkeu	kemenkeu	PROPN
ijtc-799	290	18	)	)	PUNCT
ijtc-799	290	19	,	,	PUNCT
ijtc-799	290	20	noted	note	VERB
ijtc-799	290	21	that	that	SCONJ
ijtc-799	290	22	despite	despite	SCONJ
ijtc-799	290	23	the	the	DET
ijtc-799	290	24	agricultural	agricultural	ADJ
ijtc-799	290	25	sector	sector	NOUN
ijtc-799	290	26	's	's	PART
ijtc-799	290	27	substantial	substantial	ADJ
ijtc-799	290	28	contribution	contribution	NOUN
ijtc-799	290	29	to	to	ADP
ijtc-799	290	30	the	the	DET
ijtc-799	290	31	country	country	NOUN
ijtc-799	290	32	's	's	PART
ijtc-799	290	33	gdp	gdp	NOUN
ijtc-799	290	34	,	,	PUNCT
ijtc-799	290	35	it	it	PRON
ijtc-799	290	36	makes	make	VERB
ijtc-799	290	37	a	a	DET
ijtc-799	290	38	minimal	minimal	ADJ
ijtc-799	290	39	contribution	contribution	NOUN
ijtc-799	290	40	to	to	ADP
ijtc-799	290	41	tax	tax	NOUN
ijtc-799	290	42	revenue	revenue	NOUN
ijtc-799	290	43	(	(	PUNCT
ijtc-799	290	44	pejabat	pejabat	VERB
ijtc-799	290	45	pengelola	pengelola	PROPN
ijtc-799	290	46	informasi	informasi	PROPN
ijtc-799	290	47	dan	dan	PROPN
ijtc-799	290	48	dokumentasi	dokumentasi	PROPN
ijtc-799	290	49	(	(	PUNCT
ijtc-799	290	50	ppid	ppid	NOUN
ijtc-799	290	51	)	)	PUNCT
ijtc-799	290	52	kementerian	kementerian	ADJ
ijtc-799	290	53	keuangan	keuangan	NOUN
ijtc-799	290	54	,	,	PUNCT
ijtc-799	290	55	2021	2021	NUM
ijtc-799	290	56	)	)	PUNCT
ijtc-799	290	57	.	.	PUNCT
ijtc-799	291	1	one	one	NUM
ijtc-799	291	2	of	of	ADP
ijtc-799	291	3	the	the	DET
ijtc-799	291	4	reasons	reason	NOUN
ijtc-799	291	5	is	be	AUX
ijtc-799	291	6	the	the	DET
ijtc-799	291	7	numerous	numerous	ADJ
ijtc-799	291	8	regulations	regulation	NOUN
ijtc-799	291	9	that	that	PRON
ijtc-799	291	10	provide	provide	VERB
ijtc-799	291	11	tax	tax	NOUN
ijtc-799	291	12	incentives	incentive	NOUN
ijtc-799	291	13	to	to	ADP
ijtc-799	291	14	the	the	DET
ijtc-799	291	15	agricultural	agricultural	ADJ
ijtc-799	291	16	sector	sector	NOUN
ijtc-799	291	17	.	.	PUNCT
ijtc-799	292	1	in	in	ADP
ijtc-799	292	2	2019	2019	NUM
ijtc-799	292	3	,	,	PUNCT
ijtc-799	292	4	the	the	DET
ijtc-799	292	5	government	government	NOUN
ijtc-799	292	6	issued	issue	VERB
ijtc-799	292	7	“	"	PUNCT
ijtc-799	292	8	peraturan	peraturan	NOUN
ijtc-799	292	9	pemerintah	pemerintah	PROPN
ijtc-799	292	10	nomor	nomor	VERB
ijtc-799	292	11	78	78	NUM
ijtc-799	292	12	tahun	tahun	PROPN
ijtc-799	292	13	2019	2019	NUM
ijtc-799	292	14	tentang	tentang	PROPN
ijtc-799	292	15	fasilitas	fasilita	VERB
ijtc-799	292	16	pajak	pajak	ADV
ijtc-799	292	17	penghasilan	penghasilan	PROPN
ijtc-799	292	18	untuk	untuk	PROPN
ijtc-799	292	19	penanaman	penanaman	PROPN
ijtc-799	292	20	modal	modal	PROPN
ijtc-799	292	21	di	di	PROPN
ijtc-799	292	22	bidang	bidang	PROPN
ijtc-799	292	23	-	-	PUNCT
ijtc-799	292	24	bidang	bidang	PROPN
ijtc-799	292	25	usaha	usaha	PROPN
ijtc-799	292	26	tertentu	tertentu	PROPN
ijtc-799	292	27	”	"	PUNCT
ijtc-799	292	28	or	or	CCONJ
ijtc-799	292	29	government	government	NOUN
ijtc-799	292	30	regulation	regulation	NOUN
ijtc-799	292	31	number	number	NOUN
ijtc-799	292	32	78	78	NUM
ijtc-799	292	33	of	of	ADP
ijtc-799	292	34	2019	2019	NUM
ijtc-799	292	35	concerning	concern	VERB
ijtc-799	292	36	income	income	NOUN
ijtc-799	292	37	tax	tax	NOUN
ijtc-799	292	38	facilities	facility	NOUN
ijtc-799	292	39	for	for	ADP
ijtc-799	292	40	investment	investment	NOUN
ijtc-799	292	41	in	in	ADP
ijtc-799	292	42	certain	certain	ADJ
ijtc-799	292	43	business	business	NOUN
ijtc-799	292	44	fields	field	NOUN
ijtc-799	292	45	.	.	PUNCT
ijtc-799	293	1	the	the	DET
ijtc-799	293	2	regulations	regulation	NOUN
ijtc-799	293	3	mention	mention	VERB
ijtc-799	293	4	tax	tax	NOUN
ijtc-799	293	5	incentives	incentive	NOUN
ijtc-799	293	6	in	in	ADP
ijtc-799	293	7	the	the	DET
ijtc-799	293	8	form	form	NOUN
ijtc-799	293	9	of	of	ADP
ijtc-799	293	10	a	a	DET
ijtc-799	293	11	30	30	NUM
ijtc-799	293	12	%	%	NOUN
ijtc-799	293	13	reduction	reduction	NOUN
ijtc-799	293	14	in	in	ADP
ijtc-799	293	15	net	net	ADJ
ijtc-799	293	16	income	income	NOUN
ijtc-799	293	17	from	from	ADP
ijtc-799	293	18	tangible	tangible	ADJ
ijtc-799	293	19	fixed	fix	VERB
ijtc-799	293	20	assets	asset	NOUN
ijtc-799	293	21	for	for	ADP
ijtc-799	293	22	parties	party	NOUN
ijtc-799	293	23	willing	willing	ADJ
ijtc-799	293	24	to	to	PART
ijtc-799	293	25	invest	invest	VERB
ijtc-799	293	26	in	in	ADP
ijtc-799	293	27	the	the	DET
ijtc-799	293	28	agricultural	agricultural	ADJ
ijtc-799	293	29	sector	sector	NOUN
ijtc-799	293	30	.	.	PUNCT
ijtc-799	294	1	furthermore	furthermore	ADV
ijtc-799	294	2	,	,	PUNCT
ijtc-799	294	3	the	the	DET
ijtc-799	294	4	government	government	NOUN
ijtc-799	294	5	provides	provide	VERB
ijtc-799	294	6	tax	tax	NOUN
ijtc-799	294	7	incentives	incentive	NOUN
ijtc-799	294	8	for	for	ADP
ijtc-799	294	9	the	the	DET
ijtc-799	294	10	agricultural	agricultural	ADJ
ijtc-799	294	11	sector	sector	NOUN
ijtc-799	294	12	and	and	CCONJ
ijtc-799	294	13	other	other	ADJ
ijtc-799	294	14	sectors	sector	NOUN
ijtc-799	294	15	related	relate	VERB
ijtc-799	294	16	to	to	ADP
ijtc-799	294	17	agriculture	agriculture	NOUN
ijtc-799	294	18	.	.	PUNCT
ijtc-799	295	1	construction	construction	NOUN
ijtc-799	295	2	services	service	NOUN
ijtc-799	295	3	in	in	ADP
ijtc-799	295	4	the	the	DET
ijtc-799	295	5	irrigation	irrigation	NOUN
ijtc-799	295	6	land	land	NOUN
ijtc-799	295	7	for	for	ADP
ijtc-799	295	8	instance	instance	NOUN
ijtc-799	295	9	,	,	PUNCT
ijtc-799	295	10	use	use	VERB
ijtc-799	295	11	acceleration	acceleration	NOUN
ijtc-799	295	12	program	program	NOUN
ijtc-799	295	13	(	(	PUNCT
ijtc-799	295	14	p3	p3	PROPN
ijtc-799	295	15	-	-	PUNCT
ijtc-799	295	16	tgai	tgai	NOUN
ijtc-799	295	17	)	)	PUNCT
ijtc-799	295	18	generate	generate	VERB
ijtc-799	295	19	a	a	DET
ijtc-799	295	20	final	final	ADJ
ijtc-799	295	21	income	income	NOUN
ijtc-799	295	22	tax	tax	NOUN
ijtc-799	295	23	incentive	incentive	NOUN
ijtc-799	295	24	borne	bear	VERB
ijtc-799	295	25	by	by	ADP
ijtc-799	295	26	the	the	DET
ijtc-799	295	27	government	government	NOUN
ijtc-799	295	28	.	.	PUNCT
ijtc-799	296	1	not	not	PART
ijtc-799	296	2	only	only	ADV
ijtc-799	296	3	in	in	ADP
ijtc-799	296	4	indonesia	indonesia	PROPN
ijtc-799	296	5	,	,	PUNCT
ijtc-799	296	6	but	but	CCONJ
ijtc-799	296	7	also	also	ADV
ijtc-799	296	8	other	other	ADJ
ijtc-799	296	9	asean	asean	ADJ
ijtc-799	296	10	countries	country	NOUN
ijtc-799	296	11	have	have	VERB
ijtc-799	296	12	their	their	PRON
ijtc-799	296	13	own	own	ADJ
ijtc-799	296	14	tax	tax	NOUN
ijtc-799	296	15	incentives	incentive	NOUN
ijtc-799	296	16	for	for	ADP
ijtc-799	296	17	the	the	DET
ijtc-799	296	18	agricultural	agricultural	ADJ
ijtc-799	296	19	sector	sector	NOUN
ijtc-799	296	20	.	.	PUNCT
ijtc-799	297	1	the	the	DET
ijtc-799	297	2	philippines	philippine	NOUN
ijtc-799	297	3	implemented	implement	VERB
ijtc-799	297	4	undang	undang	PROPN
ijtc-799	297	5	-	-	PUNCT
ijtc-799	297	6	undang	undang	PROPN
ijtc-799	297	7	19	19	NUM
ijtc-799	297	8	-	-	PUNCT
ijtc-799	297	9	2021	2021	NUM
ijtc-799	297	10	tentang	tentang	PROPN
ijtc-799	297	11	pembebasan	pembebasan	VERB
ijtc-799	297	12	dari	dari	PROPN
ijtc-799	297	13	pajak	pajak	PROPN
ijtc-799	297	14	penghasilan	penghasilan	PROPN
ijtc-799	297	15	bagi	bagi	PROPN
ijtc-799	297	16	usaha	usaha	PROPN
ijtc-799	297	17	tani	tani	PROPN
ijtc-799	297	18	dan	dan	PROPN
ijtc-799	297	19	nelayan	nelayan	PROPN
ijtc-799	297	20	terakreditasi	terakreditasi	NOUN
ijtc-799	297	21	(	(	PUNCT
ijtc-799	297	22	accredited	accredit	VERB
ijtc-799	297	23	farmers	farmer	NOUN
ijtc-799	297	24	and	and	CCONJ
ijtc-799	297	25	fisherfolk	fisherfolk	NOUN
ijtc-799	297	26	enterprises	enterprise	NOUN
ijtc-799	297	27	)	)	PUNCT
ijtc-799	297	28	registered	register	VERB
ijtc-799	297	29	at	at	ADP
ijtc-799	297	30	barangay	barangay	PROPN
ijtc-799	297	31	micro	micro	PROPN
ijtc-799	297	32	-	-	PROPN
ijtc-799	297	33	business	business	ADJ
ijtc-799	297	34	enterprises	enterprise	NOUN
ijtc-799	297	35	(	(	PUNCT
ijtc-799	297	36	bmbes	bmbe	NOUN
ijtc-799	297	37	)	)	PUNCT
ijtc-799	297	38	or	or	CCONJ
ijtc-799	297	39	republic	republic	NOUN
ijtc-799	297	40	act	act	PROPN
ijtc-799	297	41	19	19	NUM
ijtc-799	297	42	-	-	SYM
ijtc-799	297	43	2021	2021	NUM
ijtc-799	297	44	on	on	ADP
ijtc-799	297	45	income	income	NOUN
ijtc-799	297	46	tax	tax	NOUN
ijtc-799	297	47	exemption	exemption	NOUN
ijtc-799	297	48	for	for	ADP
ijtc-799	297	49	accredited	accredit	VERB
ijtc-799	297	50	farmers	farmer	NOUN
ijtc-799	297	51	and	and	CCONJ
ijtc-799	297	52	fisherfolk	fisherfolk	NOUN
ijtc-799	297	53	enterprises	enterprise	NOUN
ijtc-799	297	54	registered	register	VERB
ijtc-799	297	55	at	at	ADP
ijtc-799	297	56	barangay	barangay	PROPN
ijtc-799	297	57	micro	micro	PROPN
ijtc-799	297	58	-	-	PROPN
ijtc-799	297	59	business	business	ADJ
ijtc-799	297	60	enterprises	enterprise	NOUN
ijtc-799	297	61	(	(	PUNCT
ijtc-799	297	62	bmbes	bmbe	NOUN
ijtc-799	297	63	)	)	PUNCT
ijtc-799	297	64	,	,	PUNCT
ijtc-799	297	65	also	also	ADV
ijtc-799	297	66	known	know	VERB
ijtc-799	297	67	as	as	ADP
ijtc-799	297	68	the	the	DET
ijtc-799	297	69	sagip	sagip	NOUN
ijtc-799	297	70	saka	saka	PROPN
ijtc-799	297	71	act	act	VERB
ijtc-799	297	72	(	(	PUNCT
ijtc-799	297	73	alburo	alburo	NOUN
ijtc-799	297	74	,	,	PUNCT
ijtc-799	297	75	2022	2022	NUM
ijtc-799	297	76	)	)	PUNCT
ijtc-799	297	77	.	.	PUNCT
ijtc-799	298	1	on	on	ADP
ijtc-799	298	2	the	the	DET
ijtc-799	298	3	other	other	ADJ
ijtc-799	298	4	hand	hand	NOUN
ijtc-799	298	5	,	,	PUNCT
ijtc-799	298	6	vietnam	vietnam	PROPN
ijtc-799	298	7	offers	offer	VERB
ijtc-799	298	8	various	various	ADJ
ijtc-799	298	9	types	type	NOUN
ijtc-799	298	10	and	and	CCONJ
ijtc-799	298	11	layers	layer	NOUN
ijtc-799	298	12	of	of	ADP
ijtc-799	298	13	tax	tax	NOUN
ijtc-799	298	14	incentives	incentive	NOUN
ijtc-799	298	15	for	for	ADP
ijtc-799	298	16	the	the	DET
ijtc-799	298	17	agricultural	agricultural	ADJ
ijtc-799	298	18	sector	sector	NOUN
ijtc-799	298	19	,	,	PUNCT
ijtc-799	298	20	ranging	range	VERB
ijtc-799	298	21	from	from	ADP
ijtc-799	298	22	tariff	tariff	NOUN
ijtc-799	298	23	percentage	percentage	NOUN
ijtc-799	298	24	reductions	reduction	NOUN
ijtc-799	298	25	to	to	PART
ijtc-799	298	26	income	income	VERB
ijtc-799	298	27	tax	tax	NOUN
ijtc-799	298	28	exemptions	exemption	NOUN
ijtc-799	298	29	(	(	PUNCT
ijtc-799	298	30	du	du	PROPN
ijtc-799	298	31	&	&	CCONJ
ijtc-799	298	32	tai	tai	PROPN
ijtc-799	298	33	,	,	PUNCT
ijtc-799	298	34	2020	2020	NUM
ijtc-799	298	35	)	)	PUNCT
ijtc-799	298	36	.	.	PUNCT
ijtc-799	299	1	the	the	DET
ijtc-799	299	2	regulations	regulation	NOUN
ijtc-799	299	3	made	make	VERB
ijtc-799	299	4	by	by	ADP
ijtc-799	299	5	these	these	DET
ijtc-799	299	6	countries	country	NOUN
ijtc-799	299	7	are	be	AUX
ijtc-799	299	8	intended	intend	VERB
ijtc-799	299	9	to	to	PART
ijtc-799	299	10	build	build	VERB
ijtc-799	299	11	and	and	CCONJ
ijtc-799	299	12	develop	develop	VERB
ijtc-799	299	13	the	the	DET
ijtc-799	299	14	existence	existence	NOUN
ijtc-799	299	15	and	and	CCONJ
ijtc-799	299	16	sustainability	sustainability	NOUN
ijtc-799	299	17	of	of	ADP
ijtc-799	299	18	the	the	DET
ijtc-799	299	19	agricultural	agricultural	ADJ
ijtc-799	299	20	sector	sector	NOUN
ijtc-799	299	21	,	,	PUNCT
ijtc-799	299	22	as	as	SCONJ
ijtc-799	299	23	it	it	PRON
ijtc-799	299	24	is	be	AUX
ijtc-799	299	25	an	an	DET
ijtc-799	299	26	important	important	ADJ
ijtc-799	299	27	sector	sector	NOUN
ijtc-799	299	28	for	for	ADP
ijtc-799	299	29	a	a	DET
ijtc-799	299	30	country	country	NOUN
ijtc-799	299	31	.	.	PUNCT
ijtc-799	300	1	however	however	ADV
ijtc-799	300	2	,	,	PUNCT
ijtc-799	300	3	it	it	PRON
ijtc-799	300	4	can	can	AUX
ijtc-799	300	5	not	not	PART
ijtc-799	300	6	be	be	AUX
ijtc-799	300	7	denied	deny	VERB
ijtc-799	300	8	that	that	SCONJ
ijtc-799	300	9	the	the	DET
ijtc-799	300	10	numerous	numerous	ADJ
ijtc-799	300	11	tax	tax	NOUN
ijtc-799	300	12	incentives	incentive	NOUN
ijtc-799	300	13	provided	provide	VERB
ijtc-799	300	14	will	will	AUX
ijtc-799	300	15	reduce	reduce	VERB
ijtc-799	300	16	the	the	DET
ijtc-799	300	17	tax	tax	NOUN
ijtc-799	300	18	revenue	revenue	NOUN
ijtc-799	300	19	of	of	ADP
ijtc-799	300	20	the	the	DET
ijtc-799	300	21	country	country	NOUN
ijtc-799	300	22	.	.	PUNCT
ijtc-799	301	1	tax	tax	NOUN
ijtc-799	301	2	incentives	incentive	NOUN
ijtc-799	301	3	prevent	prevent	VERB
ijtc-799	301	4	the	the	DET
ijtc-799	301	5	government	government	NOUN
ijtc-799	301	6	from	from	ADP
ijtc-799	301	7	taxing	tax	VERB
ijtc-799	301	8	what	what	PRON
ijtc-799	301	9	are	be	AUX
ijtc-799	301	10	considered	consider	VERB
ijtc-799	301	11	taxable	taxable	ADJ
ijtc-799	301	12	and/or	and/or	CCONJ
ijtc-799	301	13	from	from	ADP
ijtc-799	301	14	properly	properly	ADV
ijtc-799	301	15	reducing	reduce	VERB
ijtc-799	301	16	what	what	PRON
ijtc-799	301	17	should	should	AUX
ijtc-799	301	18	not	not	PART
ijtc-799	301	19	be	be	AUX
ijtc-799	301	20	taxed	tax	VERB
ijtc-799	301	21	.	.	PUNCT
ijtc-799	302	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	302	2	tax	tax	NOUN
ijtc-799	302	3	revenue	revenue	NOUN
ijtc-799	302	4	,	,	PUNCT
ijtc-799	302	5	fdi	fdi	NOUN
ijtc-799	302	6	,	,	PUNCT
ijtc-799	302	7	and	and	CCONJ
ijtc-799	302	8	agricultural	agricultural	ADJ
ijtc-799	302	9	sector	sector	NOUN
ijtc-799	302	10	:	:	PUNCT
ijtc-799	302	11	a	a	DET
ijtc-799	302	12	dynamic	dynamic	ADJ
ijtc-799	302	13	interaction	interaction	NOUN
ijtc-799	302	14	with	with	ADP
ijtc-799	302	15	regulatory	regulatory	ADJ
ijtc-799	302	16	quality	quality	NOUN
ijtc-799	302	17	as	as	ADP
ijtc-799	302	18	the	the	DET
ijtc-799	302	19	moderation	moderation	NOUN
ijtc-799	302	20	anwar	anwar	PROPN
ijtc-799	302	21	and	and	CCONJ
ijtc-799	302	22	wijaya	wijaya	PROPN
ijtc-799	302	23	539	539	NUM
ijtc-799	302	24	|	|	ADV
ijtc-799	302	25	ilomata	ilomata	VERB
ijtc-799	302	26	international	international	ADJ
ijtc-799	302	27	journal	journal	NOUN
ijtc-799	302	28	of	of	ADP
ijtc-799	302	29	tax	tax	PROPN
ijtc-799	302	30	&	&	CCONJ
ijtc-799	302	31	accounting	accounting	PROPN
ijtc-799	302	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	302	33	conclusions	conclusion	NOUN
ijtc-799	302	34	this	this	DET
ijtc-799	302	35	study	study	NOUN
ijtc-799	302	36	aims	aim	VERB
ijtc-799	302	37	to	to	PART
ijtc-799	302	38	determine	determine	VERB
ijtc-799	302	39	the	the	DET
ijtc-799	302	40	effects	effect	NOUN
ijtc-799	302	41	of	of	ADP
ijtc-799	302	42	foreign	foreign	ADJ
ijtc-799	302	43	direct	direct	ADJ
ijtc-799	302	44	investment	investment	NOUN
ijtc-799	302	45	(	(	PUNCT
ijtc-799	302	46	fdi	fdi	NOUN
ijtc-799	302	47	)	)	PUNCT
ijtc-799	302	48	and	and	CCONJ
ijtc-799	302	49	the	the	DET
ijtc-799	302	50	agricultural	agricultural	ADJ
ijtc-799	302	51	sector	sector	NOUN
ijtc-799	302	52	on	on	ADP
ijtc-799	302	53	tax	tax	NOUN
ijtc-799	302	54	revenue	revenue	NOUN
ijtc-799	302	55	in	in	ADP
ijtc-799	302	56	asean	asean	ADJ
ijtc-799	302	57	member	member	NOUN
ijtc-799	302	58	countries	country	NOUN
ijtc-799	302	59	,	,	PUNCT
ijtc-799	302	60	using	use	VERB
ijtc-799	302	61	regulatory	regulatory	ADJ
ijtc-799	302	62	quality	quality	NOUN
ijtc-799	302	63	as	as	ADP
ijtc-799	302	64	a	a	DET
ijtc-799	302	65	moderator	moderator	NOUN
ijtc-799	302	66	.	.	PUNCT
ijtc-799	303	1	the	the	DET
ijtc-799	303	2	research	research	NOUN
ijtc-799	303	3	results	result	NOUN
ijtc-799	303	4	indicate	indicate	VERB
ijtc-799	303	5	that	that	SCONJ
ijtc-799	303	6	fdi	fdi	NOUN
ijtc-799	303	7	has	have	VERB
ijtc-799	303	8	a	a	DET
ijtc-799	303	9	significant	significant	ADJ
ijtc-799	303	10	positive	positive	ADJ
ijtc-799	303	11	effect	effect	NOUN
ijtc-799	303	12	on	on	ADP
ijtc-799	303	13	tax	tax	NOUN
ijtc-799	303	14	revenue	revenue	NOUN
ijtc-799	303	15	in	in	ADP
ijtc-799	303	16	asean	asean	ADJ
ijtc-799	303	17	member	member	NOUN
ijtc-799	303	18	countries	country	NOUN
ijtc-799	303	19	.	.	PUNCT
ijtc-799	304	1	fdi	fdi	NOUN
ijtc-799	304	2	increases	increase	VERB
ijtc-799	304	3	tax	tax	NOUN
ijtc-799	304	4	revenue	revenue	NOUN
ijtc-799	304	5	by	by	ADP
ijtc-799	304	6	contributing	contribute	VERB
ijtc-799	304	7	to	to	ADP
ijtc-799	304	8	the	the	DET
ijtc-799	304	9	host	host	NOUN
ijtc-799	304	10	country	country	NOUN
ijtc-799	304	11	's	's	PART
ijtc-799	304	12	productivity	productivity	NOUN
ijtc-799	304	13	.	.	PUNCT
ijtc-799	305	1	additionally	additionally	ADV
ijtc-799	305	2	,	,	PUNCT
ijtc-799	305	3	fdi	fdi	NOUN
ijtc-799	305	4	boosts	boost	VERB
ijtc-799	305	5	a	a	DET
ijtc-799	305	6	country	country	NOUN
ijtc-799	305	7	's	's	PART
ijtc-799	305	8	tax	tax	NOUN
ijtc-799	305	9	revenue	revenue	NOUN
ijtc-799	305	10	by	by	ADP
ijtc-799	305	11	creating	create	VERB
ijtc-799	305	12	new	new	ADJ
ijtc-799	305	13	employment	employment	NOUN
ijtc-799	305	14	opportunities	opportunity	NOUN
ijtc-799	305	15	and	and	CCONJ
ijtc-799	305	16	increasing	increase	VERB
ijtc-799	305	17	consumer	consumer	NOUN
ijtc-799	305	18	spending	spending	NOUN
ijtc-799	305	19	,	,	PUNCT
ijtc-799	305	20	thereby	thereby	ADV
ijtc-799	305	21	expanding	expand	VERB
ijtc-799	305	22	the	the	DET
ijtc-799	305	23	value	value	NOUN
ijtc-799	305	24	-	-	PUNCT
ijtc-799	305	25	added	add	VERB
ijtc-799	305	26	tax	tax	NOUN
ijtc-799	305	27	-	-	PUNCT
ijtc-799	305	28	based	base	VERB
ijtc-799	305	29	.	.	PUNCT
ijtc-799	306	1	the	the	DET
ijtc-799	306	2	agricultural	agricultural	ADJ
ijtc-799	306	3	sector	sector	NOUN
ijtc-799	306	4	does	do	AUX
ijtc-799	306	5	not	not	PART
ijtc-799	306	6	affect	affect	VERB
ijtc-799	306	7	tax	tax	NOUN
ijtc-799	306	8	revenue	revenue	NOUN
ijtc-799	306	9	in	in	ADP
ijtc-799	306	10	asean	asean	ADJ
ijtc-799	306	11	member	member	NOUN
ijtc-799	306	12	countries	country	NOUN
ijtc-799	306	13	.	.	PUNCT
ijtc-799	307	1	the	the	DET
ijtc-799	307	2	selfassessment	selfassessment	NOUN
ijtc-799	307	3	taxation	taxation	NOUN
ijtc-799	307	4	system	system	NOUN
ijtc-799	307	5	in	in	ADP
ijtc-799	307	6	the	the	DET
ijtc-799	307	7	agricultural	agricultural	ADJ
ijtc-799	307	8	sector	sector	NOUN
ijtc-799	307	9	makes	make	VERB
ijtc-799	307	10	it	it	PRON
ijtc-799	307	11	difficult	difficult	ADJ
ijtc-799	307	12	to	to	PART
ijtc-799	307	13	optimize	optimize	VERB
ijtc-799	307	14	tax	tax	NOUN
ijtc-799	307	15	collection	collection	NOUN
ijtc-799	307	16	.	.	PUNCT
ijtc-799	308	1	moreover	moreover	ADV
ijtc-799	308	2	,	,	PUNCT
ijtc-799	308	3	the	the	DET
ijtc-799	308	4	limited	limited	ADJ
ijtc-799	308	5	knowledge	knowledge	NOUN
ijtc-799	308	6	of	of	ADP
ijtc-799	308	7	individuals	individual	NOUN
ijtc-799	308	8	involved	involve	VERB
ijtc-799	308	9	in	in	ADP
ijtc-799	308	10	agriculture	agriculture	NOUN
ijtc-799	308	11	regarding	regard	VERB
ijtc-799	308	12	taxation	taxation	NOUN
ijtc-799	308	13	is	be	AUX
ijtc-799	308	14	a	a	DET
ijtc-799	308	15	contributing	contribute	VERB
ijtc-799	308	16	factor	factor	NOUN
ijtc-799	308	17	to	to	ADP
ijtc-799	308	18	the	the	DET
ijtc-799	308	19	sector	sector	NOUN
ijtc-799	308	20	's	's	PART
ijtc-799	308	21	low	low	ADJ
ijtc-799	308	22	tax	tax	NOUN
ijtc-799	308	23	revenue	revenue	NOUN
ijtc-799	308	24	.	.	PUNCT
ijtc-799	309	1	as	as	ADP
ijtc-799	309	2	for	for	ADP
ijtc-799	309	3	regulatory	regulatory	ADJ
ijtc-799	309	4	quality	quality	NOUN
ijtc-799	309	5	,	,	PUNCT
ijtc-799	309	6	it	it	PRON
ijtc-799	309	7	does	do	AUX
ijtc-799	309	8	not	not	PART
ijtc-799	309	9	have	have	VERB
ijtc-799	309	10	an	an	DET
ijtc-799	309	11	impact	impact	NOUN
ijtc-799	309	12	on	on	ADP
ijtc-799	309	13	tax	tax	NOUN
ijtc-799	309	14	revenue	revenue	NOUN
ijtc-799	309	15	in	in	ADP
ijtc-799	309	16	asean	asean	ADJ
ijtc-799	309	17	member	member	NOUN
ijtc-799	309	18	countries	country	NOUN
ijtc-799	309	19	.	.	PUNCT
ijtc-799	310	1	this	this	PRON
ijtc-799	310	2	is	be	AUX
ijtc-799	310	3	due	due	ADJ
ijtc-799	310	4	to	to	ADP
ijtc-799	310	5	a	a	DET
ijtc-799	310	6	considerable	considerable	ADJ
ijtc-799	310	7	amount	amount	NOUN
ijtc-799	310	8	of	of	ADP
ijtc-799	310	9	time	time	NOUN
ijtc-799	310	10	taken	take	VERB
ijtc-799	310	11	for	for	ADP
ijtc-799	310	12	a	a	DET
ijtc-799	310	13	regulation	regulation	NOUN
ijtc-799	310	14	to	to	PART
ijtc-799	310	15	achieve	achieve	VERB
ijtc-799	310	16	the	the	DET
ijtc-799	310	17	desired	desire	VERB
ijtc-799	310	18	effects	effect	NOUN
ijtc-799	310	19	,	,	PUNCT
ijtc-799	310	20	thus	thus	ADV
ijtc-799	310	21	government	government	NOUN
ijtc-799	310	22	oversight	oversight	NOUN
ijtc-799	310	23	efforts	effort	NOUN
ijtc-799	310	24	are	be	AUX
ijtc-799	310	25	required	require	VERB
ijtc-799	310	26	.	.	PUNCT
ijtc-799	311	1	furthermore	furthermore	ADV
ijtc-799	311	2	,	,	PUNCT
ijtc-799	311	3	not	not	PART
ijtc-799	311	4	all	all	DET
ijtc-799	311	5	tax	tax	NOUN
ijtc-799	311	6	-	-	PUNCT
ijtc-799	311	7	related	relate	VERB
ijtc-799	311	8	regulations	regulation	NOUN
ijtc-799	311	9	have	have	VERB
ijtc-799	311	10	an	an	DET
ijtc-799	311	11	impact	impact	NOUN
ijtc-799	311	12	on	on	ADP
ijtc-799	311	13	a	a	DET
ijtc-799	311	14	country	country	NOUN
ijtc-799	311	15	's	's	PART
ijtc-799	311	16	tax	tax	NOUN
ijtc-799	311	17	revenue	revenue	NOUN
ijtc-799	311	18	.	.	PUNCT
ijtc-799	312	1	administrative	administrative	ADJ
ijtc-799	312	2	regulations	regulation	NOUN
ijtc-799	312	3	aimed	aim	VERB
ijtc-799	312	4	at	at	ADP
ijtc-799	312	5	facilitating	facilitate	VERB
ijtc-799	312	6	business	business	NOUN
ijtc-799	312	7	processes	process	NOUN
ijtc-799	312	8	do	do	AUX
ijtc-799	312	9	not	not	PART
ijtc-799	312	10	affect	affect	VERB
ijtc-799	312	11	the	the	DET
ijtc-799	312	12	amount	amount	NOUN
ijtc-799	312	13	of	of	ADP
ijtc-799	312	14	tax	tax	NOUN
ijtc-799	312	15	revenue	revenue	NOUN
ijtc-799	312	16	gained	gain	VERB
ijtc-799	312	17	in	in	ADP
ijtc-799	312	18	a	a	DET
ijtc-799	312	19	country	country	NOUN
ijtc-799	312	20	as	as	SCONJ
ijtc-799	312	21	it	it	PRON
ijtc-799	312	22	is	be	AUX
ijtc-799	312	23	not	not	PART
ijtc-799	312	24	their	their	PRON
ijtc-799	312	25	objective	objective	NOUN
ijtc-799	312	26	in	in	ADP
ijtc-799	312	27	the	the	DET
ijtc-799	312	28	first	first	ADJ
ijtc-799	312	29	place	place	NOUN
ijtc-799	312	30	.	.	PUNCT
ijtc-799	313	1	the	the	DET
ijtc-799	313	2	moderating	moderate	VERB
ijtc-799	313	3	variable	variable	NOUN
ijtc-799	313	4	,	,	PUNCT
ijtc-799	313	5	regulatory	regulatory	ADJ
ijtc-799	313	6	quality	quality	NOUN
ijtc-799	313	7	,	,	PUNCT
ijtc-799	313	8	weakens	weaken	VERB
ijtc-799	313	9	the	the	DET
ijtc-799	313	10	influence	influence	NOUN
ijtc-799	313	11	of	of	ADP
ijtc-799	313	12	fdi	fdi	NOUN
ijtc-799	313	13	on	on	ADP
ijtc-799	313	14	tax	tax	NOUN
ijtc-799	313	15	revenue	revenue	NOUN
ijtc-799	313	16	as	as	ADP
ijtc-799	313	17	a	a	DET
ijtc-799	313	18	consequence	consequence	NOUN
ijtc-799	313	19	of	of	ADP
ijtc-799	313	20	the	the	DET
ijtc-799	313	21	existing	exist	VERB
ijtc-799	313	22	government	government	NOUN
ijtc-799	313	23	regulations	regulation	NOUN
ijtc-799	313	24	and	and	CCONJ
ijtc-799	313	25	policies	policy	NOUN
ijtc-799	313	26	,	,	PUNCT
ijtc-799	313	27	such	such	ADJ
ijtc-799	313	28	as	as	ADP
ijtc-799	313	29	extensive	extensive	ADJ
ijtc-799	313	30	and	and	CCONJ
ijtc-799	313	31	aggressive	aggressive	ADJ
ijtc-799	313	32	tax	tax	NOUN
ijtc-799	313	33	incentives	incentive	NOUN
ijtc-799	313	34	.	.	PUNCT
ijtc-799	314	1	countries	country	NOUN
ijtc-799	314	2	compete	compete	VERB
ijtc-799	314	3	to	to	PART
ijtc-799	314	4	lower	lower	VERB
ijtc-799	314	5	their	their	PRON
ijtc-799	314	6	tax	tax	NOUN
ijtc-799	314	7	rates	rate	NOUN
ijtc-799	314	8	to	to	PART
ijtc-799	314	9	appear	appear	VERB
ijtc-799	314	10	more	more	ADV
ijtc-799	314	11	attractive	attractive	ADJ
ijtc-799	314	12	to	to	ADP
ijtc-799	314	13	foreign	foreign	ADJ
ijtc-799	314	14	investors	investor	NOUN
ijtc-799	314	15	.	.	PUNCT
ijtc-799	315	1	additionally	additionally	ADV
ijtc-799	315	2	,	,	PUNCT
ijtc-799	315	3	the	the	DET
ijtc-799	315	4	phenomenon	phenomenon	NOUN
ijtc-799	315	5	of	of	ADP
ijtc-799	315	6	transfer	transfer	NOUN
ijtc-799	315	7	pricing	pricing	NOUN
ijtc-799	315	8	done	do	VERB
ijtc-799	315	9	by	by	ADP
ijtc-799	315	10	multinational	multinational	ADJ
ijtc-799	315	11	companies	company	NOUN
ijtc-799	315	12	can	can	AUX
ijtc-799	315	13	reduce	reduce	VERB
ijtc-799	315	14	a	a	DET
ijtc-799	315	15	country	country	NOUN
ijtc-799	315	16	's	's	PART
ijtc-799	315	17	tax	tax	NOUN
ijtc-799	315	18	revenue	revenue	NOUN
ijtc-799	315	19	.	.	PUNCT
ijtc-799	316	1	regulatory	regulatory	ADJ
ijtc-799	316	2	quality	quality	NOUN
ijtc-799	316	3	as	as	ADP
ijtc-799	316	4	a	a	DET
ijtc-799	316	5	moderating	moderate	VERB
ijtc-799	316	6	variable	variable	NOUN
ijtc-799	316	7	strengthens	strengthen	VERB
ijtc-799	316	8	the	the	DET
ijtc-799	316	9	negative	negative	ADJ
ijtc-799	316	10	impact	impact	NOUN
ijtc-799	316	11	of	of	ADP
ijtc-799	316	12	the	the	DET
ijtc-799	316	13	agricultural	agricultural	ADJ
ijtc-799	316	14	sector	sector	NOUN
ijtc-799	316	15	on	on	ADP
ijtc-799	316	16	tax	tax	NOUN
ijtc-799	316	17	revenue	revenue	NOUN
ijtc-799	316	18	in	in	ADP
ijtc-799	316	19	asean	asean	ADJ
ijtc-799	316	20	member	member	NOUN
ijtc-799	316	21	countries	country	NOUN
ijtc-799	316	22	.	.	PUNCT
ijtc-799	317	1	this	this	PRON
ijtc-799	317	2	is	be	AUX
ijtc-799	317	3	due	due	ADJ
ijtc-799	317	4	to	to	ADP
ijtc-799	317	5	the	the	DET
ijtc-799	317	6	numerous	numerous	ADJ
ijtc-799	317	7	regulations	regulation	NOUN
ijtc-799	317	8	providing	provide	VERB
ijtc-799	317	9	tax	tax	NOUN
ijtc-799	317	10	incentives	incentive	NOUN
ijtc-799	317	11	for	for	ADP
ijtc-799	317	12	the	the	DET
ijtc-799	317	13	agricultural	agricultural	ADJ
ijtc-799	317	14	sector	sector	NOUN
ijtc-799	317	15	.	.	PUNCT
ijtc-799	318	1	the	the	DET
ijtc-799	318	2	regulations	regulation	NOUN
ijtc-799	318	3	made	make	VERB
ijtc-799	318	4	by	by	ADP
ijtc-799	318	5	these	these	DET
ijtc-799	318	6	countries	country	NOUN
ijtc-799	318	7	aim	aim	VERB
ijtc-799	318	8	to	to	PART
ijtc-799	318	9	build	build	VERB
ijtc-799	318	10	and	and	CCONJ
ijtc-799	318	11	develop	develop	VERB
ijtc-799	318	12	the	the	DET
ijtc-799	318	13	existence	existence	NOUN
ijtc-799	318	14	and	and	CCONJ
ijtc-799	318	15	sustainability	sustainability	NOUN
ijtc-799	318	16	of	of	ADP
ijtc-799	318	17	the	the	DET
ijtc-799	318	18	agricultural	agricultural	ADJ
ijtc-799	318	19	sector	sector	NOUN
ijtc-799	318	20	.	.	PUNCT
ijtc-799	319	1	however	however	ADV
ijtc-799	319	2	,	,	PUNCT
ijtc-799	319	3	at	at	ADP
ijtc-799	319	4	the	the	DET
ijtc-799	319	5	same	same	ADJ
ijtc-799	319	6	time	time	NOUN
ijtc-799	319	7	,	,	PUNCT
ijtc-799	319	8	the	the	DET
ijtc-799	319	9	abundance	abundance	NOUN
ijtc-799	319	10	of	of	ADP
ijtc-799	319	11	tax	tax	NOUN
ijtc-799	319	12	incentives	incentive	NOUN
ijtc-799	319	13	creates	create	VERB
ijtc-799	319	14	a	a	DET
ijtc-799	319	15	trade	trade	NOUN
ijtc-799	319	16	-	-	PUNCT
ijtc-799	319	17	off	off	NOUN
ijtc-799	319	18	by	by	ADP
ijtc-799	319	19	reducing	reduce	VERB
ijtc-799	319	20	the	the	DET
ijtc-799	319	21	tax	tax	NOUN
ijtc-799	319	22	revenue	revenue	NOUN
ijtc-799	319	23	derived	derive	VERB
ijtc-799	319	24	from	from	ADP
ijtc-799	319	25	this	this	DET
ijtc-799	319	26	sector	sector	NOUN
ijtc-799	319	27	.	.	PUNCT
ijtc-799	320	1	in	in	ADP
ijtc-799	320	2	addition	addition	NOUN
ijtc-799	320	3	to	to	ADP
ijtc-799	320	4	the	the	DET
ijtc-799	320	5	variables	variable	NOUN
ijtc-799	320	6	used	use	VERB
ijtc-799	320	7	in	in	ADP
ijtc-799	320	8	this	this	DET
ijtc-799	320	9	study	study	NOUN
ijtc-799	320	10	,	,	PUNCT
ijtc-799	320	11	it	it	PRON
ijtc-799	320	12	is	be	AUX
ijtc-799	320	13	important	important	ADJ
ijtc-799	320	14	to	to	PART
ijtc-799	320	15	consider	consider	VERB
ijtc-799	320	16	other	other	ADJ
ijtc-799	320	17	factors	factor	NOUN
ijtc-799	320	18	that	that	PRON
ijtc-799	320	19	influence	influence	VERB
ijtc-799	320	20	tax	tax	NOUN
ijtc-799	320	21	revenue	revenue	NOUN
ijtc-799	320	22	in	in	ADP
ijtc-799	320	23	asean	asean	ADJ
ijtc-799	320	24	member	member	NOUN
ijtc-799	320	25	countries	country	NOUN
ijtc-799	320	26	.	.	PUNCT
ijtc-799	321	1	further	further	ADJ
ijtc-799	321	2	research	research	NOUN
ijtc-799	321	3	may	may	AUX
ijtc-799	321	4	include	include	VERB
ijtc-799	321	5	other	other	ADJ
ijtc-799	321	6	variables	variable	NOUN
ijtc-799	321	7	such	such	ADJ
ijtc-799	321	8	as	as	ADP
ijtc-799	321	9	the	the	DET
ijtc-799	321	10	influence	influence	NOUN
ijtc-799	321	11	industrial	industrial	ADJ
ijtc-799	321	12	and/or	and/or	CCONJ
ijtc-799	321	13	service	service	NOUN
ijtc-799	321	14	sectors	sector	NOUN
ijtc-799	321	15	have	have	VERB
ijtc-799	321	16	on	on	ADP
ijtc-799	321	17	tax	tax	NOUN
ijtc-799	321	18	revenue	revenue	NOUN
ijtc-799	321	19	to	to	PART
ijtc-799	321	20	determine	determine	VERB
ijtc-799	321	21	which	which	DET
ijtc-799	321	22	sector	sector	NOUN
ijtc-799	321	23	has	have	VERB
ijtc-799	321	24	a	a	DET
ijtc-799	321	25	more	more	ADV
ijtc-799	321	26	significant	significant	ADJ
ijtc-799	321	27	effect	effect	NOUN
ijtc-799	321	28	.	.	PUNCT
ijtc-799	322	1	from	from	ADP
ijtc-799	322	2	the	the	DET
ijtc-799	322	3	government	government	NOUN
ijtc-799	322	4	's	's	PART
ijtc-799	322	5	perspective	perspective	NOUN
ijtc-799	322	6	as	as	ADP
ijtc-799	322	7	a	a	DET
ijtc-799	322	8	policy	policy	NOUN
ijtc-799	322	9	-	-	PUNCT
ijtc-799	322	10	maker	maker	NOUN
ijtc-799	322	11	,	,	PUNCT
ijtc-799	322	12	it	it	PRON
ijtc-799	322	13	is	be	AUX
ijtc-799	322	14	essential	essential	ADJ
ijtc-799	322	15	to	to	PART
ijtc-799	322	16	actively	actively	ADV
ijtc-799	322	17	highlight	highlight	VERB
ijtc-799	322	18	the	the	DET
ijtc-799	322	19	issues	issue	NOUN
ijtc-799	322	20	related	relate	VERB
ijtc-799	322	21	to	to	ADP
ijtc-799	322	22	regulations	regulation	NOUN
ijtc-799	322	23	governing	govern	VERB
ijtc-799	322	24	foreign	foreign	ADJ
ijtc-799	322	25	direct	direct	ADJ
ijtc-799	322	26	investment	investment	NOUN
ijtc-799	322	27	in	in	ADP
ijtc-799	322	28	their	their	PRON
ijtc-799	322	29	country	country	NOUN
ijtc-799	322	30	and	and	CCONJ
ijtc-799	322	31	to	to	PART
ijtc-799	322	32	rigorously	rigorously	ADV
ijtc-799	322	33	implement	implement	VERB
ijtc-799	322	34	an	an	DET
ijtc-799	322	35	effective	effective	ADJ
ijtc-799	322	36	taxation	taxation	NOUN
ijtc-799	322	37	system	system	NOUN
ijtc-799	322	38	across	across	ADP
ijtc-799	322	39	various	various	ADJ
ijtc-799	322	40	sectors	sector	NOUN
ijtc-799	322	41	.	.	PUNCT
ijtc-799	323	1	this	this	PRON
ijtc-799	323	2	,	,	PUNCT
ijtc-799	323	3	most	most	ADV
ijtc-799	323	4	expectedly	expectedly	ADV
ijtc-799	323	5	,	,	PUNCT
ijtc-799	323	6	will	will	AUX
ijtc-799	323	7	strengthen	strengthen	VERB
ijtc-799	323	8	tax	tax	NOUN
ijtc-799	323	9	revenue	revenue	NOUN
ijtc-799	323	10	of	of	ADP
ijtc-799	323	11	a	a	DET
ijtc-799	323	12	nation	nation	NOUN
ijtc-799	323	13	in	in	ADP
ijtc-799	323	14	the	the	DET
ijtc-799	323	15	future	future	NOUN
ijtc-799	323	16	.	.	PUNCT
ijtc-799	324	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	324	2	tax	tax	NOUN
ijtc-799	324	3	revenue	revenue	NOUN
ijtc-799	324	4	,	,	PUNCT
ijtc-799	324	5	fdi	fdi	NOUN
ijtc-799	324	6	,	,	PUNCT
ijtc-799	324	7	and	and	CCONJ
ijtc-799	324	8	agricultural	agricultural	ADJ
ijtc-799	324	9	sector	sector	NOUN
ijtc-799	324	10	:	:	PUNCT
ijtc-799	324	11	a	a	DET
ijtc-799	324	12	dynamic	dynamic	ADJ
ijtc-799	324	13	interaction	interaction	NOUN
ijtc-799	324	14	with	with	ADP
ijtc-799	324	15	regulatory	regulatory	ADJ
ijtc-799	324	16	quality	quality	NOUN
ijtc-799	324	17	as	as	ADP
ijtc-799	324	18	the	the	DET
ijtc-799	324	19	moderation	moderation	NOUN
ijtc-799	324	20	anwar	anwar	PROPN
ijtc-799	324	21	and	and	CCONJ
ijtc-799	324	22	wijaya	wijaya	PROPN
ijtc-799	324	23	540	540	NUM
ijtc-799	324	24	|	|	ADV
ijtc-799	324	25	ilomata	ilomata	PROPN
ijtc-799	324	26	international	international	ADJ
ijtc-799	324	27	journal	journal	NOUN
ijtc-799	324	28	of	of	ADP
ijtc-799	324	29	tax	tax	PROPN
ijtc-799	324	30	&	&	CCONJ
ijtc-799	324	31	accounting	accounting	PROPN
ijtc-799	324	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	324	33	references	reference	NOUN
ijtc-799	324	34	ade	ade	NOUN
ijtc-799	324	35	,	,	PUNCT
ijtc-799	324	36	m.	m.	NOUN
ijtc-799	324	37	,	,	PUNCT
ijtc-799	324	38	rossouw	rossouw	NOUN
ijtc-799	324	39	,	,	PUNCT
ijtc-799	324	40	j.	j.	PROPN
ijtc-799	324	41	,	,	PUNCT
ijtc-799	324	42	&	&	CCONJ
ijtc-799	324	43	gwatidzo	gwatidzo	PROPN
ijtc-799	324	44	,	,	PUNCT
ijtc-799	324	45	t.	t.	PROPN
ijtc-799	324	46	(	(	PUNCT
ijtc-799	324	47	2018	2018	NUM
ijtc-799	324	48	)	)	PUNCT
ijtc-799	324	49	.	.	PUNCT
ijtc-799	325	1	determinants	determinant	NOUN
ijtc-799	325	2	of	of	ADP
ijtc-799	325	3	tax	tax	NOUN
ijtc-799	325	4	revenue	revenue	NOUN
ijtc-799	325	5	performance	performance	NOUN
ijtc-799	325	6	in	in	ADP
ijtc-799	325	7	the	the	DET
ijtc-799	325	8	southern	southern	ADJ
ijtc-799	325	9	african	african	ADJ
ijtc-799	325	10	development	development	PROPN
ijtc-799	325	11	community	community	NOUN
ijtc-799	325	12	(	(	PUNCT
ijtc-799	325	13	sadc	sadc	PROPN
ijtc-799	325	14	)	)	PUNCT
ijtc-799	325	15	.	.	PUNCT
ijtc-799	326	1	economic	economic	ADJ
ijtc-799	326	2	research	research	PROPN
ijtc-799	326	3	southern	southern	PROPN
ijtc-799	326	4	africa	africa	PROPN
ijtc-799	326	5	,	,	PUNCT
ijtc-799	326	6	working	working	NOUN
ijtc-799	326	7	paper	paper	NOUN
ijtc-799	326	8	,	,	PUNCT
ijtc-799	326	9	762	762	NUM
ijtc-799	326	10	.	.	PUNCT
ijtc-799	327	1	agbeyegbe	agbeyegbe	VERB
ijtc-799	327	2	,	,	PUNCT
ijtc-799	327	3	t.	t.	PROPN
ijtc-799	327	4	d.	d.	PROPN
ijtc-799	327	5	,	,	PUNCT
ijtc-799	327	6	stotsky	stotsky	PROPN
ijtc-799	327	7	,	,	PUNCT
ijtc-799	327	8	j.	j.	PROPN
ijtc-799	327	9	,	,	PUNCT
ijtc-799	327	10	&	&	CCONJ
ijtc-799	327	11	woldemariam	woldemariam	PROPN
ijtc-799	327	12	,	,	PUNCT
ijtc-799	327	13	a.	a.	NOUN
ijtc-799	327	14	(	(	PUNCT
ijtc-799	327	15	2006	2006	NUM
ijtc-799	327	16	)	)	PUNCT
ijtc-799	327	17	.	.	PUNCT
ijtc-799	328	1	trade	trade	NOUN
ijtc-799	328	2	liberalization	liberalization	NOUN
ijtc-799	328	3	,	,	PUNCT
ijtc-799	328	4	exchange	exchange	NOUN
ijtc-799	328	5	rate	rate	NOUN
ijtc-799	328	6	changes	change	NOUN
ijtc-799	328	7	,	,	PUNCT
ijtc-799	328	8	and	and	CCONJ
ijtc-799	328	9	tax	tax	NOUN
ijtc-799	328	10	revenue	revenue	NOUN
ijtc-799	328	11	in	in	ADP
ijtc-799	328	12	sub	sub	ADJ
ijtc-799	328	13	-	-	ADJ
ijtc-799	328	14	saharan	saharan	ADJ
ijtc-799	328	15	africa	africa	PROPN
ijtc-799	328	16	.	.	PUNCT
ijtc-799	329	1	journal	journal	PROPN
ijtc-799	329	2	of	of	ADP
ijtc-799	329	3	asian	asian	ADJ
ijtc-799	329	4	economics	economic	NOUN
ijtc-799	329	5	,	,	PUNCT
ijtc-799	329	6	17(2	17(2	NUM
ijtc-799	329	7	)	)	PUNCT
ijtc-799	329	8	,	,	PUNCT
ijtc-799	329	9	261–284	261–284	NUM
ijtc-799	329	10	.	.	PUNCT
ijtc-799	330	1	https://doi.org/10.1016/j.asieco.2005.09.003	https://doi.org/10.1016/j.asieco.2005.09.003	ADJ
ijtc-799	330	2	ahmad	ahmad	PROPN
ijtc-799	330	3	,	,	PUNCT
ijtc-799	330	4	h.	h.	PROPN
ijtc-799	330	5	k.	k.	PROPN
ijtc-799	330	6	,	,	PUNCT
ijtc-799	330	7	ahmad	ahmad	PROPN
ijtc-799	330	8	,	,	PUNCT
ijtc-799	330	9	s.	s.	PROPN
ijtc-799	330	10	,	,	PUNCT
ijtc-799	330	11	mushtaq	mushtaq	PROPN
ijtc-799	330	12	,	,	PUNCT
ijtc-799	330	13	m.	m.	NOUN
ijtc-799	330	14	,	,	PUNCT
ijtc-799	330	15	&	&	CCONJ
ijtc-799	330	16	nadeen	nadeen	NUM
ijtc-799	330	17	,	,	PUNCT
ijtc-799	330	18	m.	m.	NOUN
ijtc-799	330	19	(	(	PUNCT
ijtc-799	330	20	2016	2016	NUM
ijtc-799	330	21	)	)	PUNCT
ijtc-799	330	22	.	.	PUNCT
ijtc-799	330	23	socio	socio	VERB
ijtc-799	330	24	economic	economic	ADJ
ijtc-799	330	25	determinants	determinant	NOUN
ijtc-799	330	26	of	of	ADP
ijtc-799	330	27	tax	tax	NOUN
ijtc-799	330	28	revenue	revenue	NOUN
ijtc-799	330	29	in	in	ADP
ijtc-799	330	30	pakistan	pakistan	PROPN
ijtc-799	330	31	:	:	PUNCT
ijtc-799	330	32	an	an	DET
ijtc-799	330	33	empirical	empirical	ADJ
ijtc-799	330	34	analysis	analysis	NOUN
ijtc-799	330	35	.	.	PUNCT
ijtc-799	331	1	journal	journal	NOUN
ijtc-799	331	2	of	of	ADP
ijtc-799	331	3	applied	apply	VERB
ijtc-799	331	4	environment	environment	NOUN
ijtc-799	331	5	and	and	CCONJ
ijtc-799	331	6	biological	biological	ADJ
ijtc-799	331	7	sciences	science	NOUN
ijtc-799	331	8	,	,	PUNCT
ijtc-799	331	9	6	6	NUM
ijtc-799	331	10	,	,	PUNCT
ijtc-799	331	11	32–42	32–42	NUM
ijtc-799	331	12	.	.	PUNCT
ijtc-799	332	1	ahuja	ahuja	PROPN
ijtc-799	332	2	,	,	PUNCT
ijtc-799	332	3	h.	h.	PROPN
ijtc-799	332	4	l.	l.	PROPN
ijtc-799	332	5	(	(	PUNCT
ijtc-799	332	6	2012	2012	NUM
ijtc-799	332	7	)	)	PUNCT
ijtc-799	332	8	.	.	PUNCT
ijtc-799	333	1	modern	modern	ADJ
ijtc-799	333	2	economics	economic	NOUN
ijtc-799	333	3	analytical	analytical	ADJ
ijtc-799	333	4	study	study	NOUN
ijtc-799	333	5	of	of	ADP
ijtc-799	333	6	microeconomics	microeconomics	PROPN
ijtc-799	333	7	,	,	PUNCT
ijtc-799	333	8	macroeconomics	macroeconomic	NOUN
ijtc-799	333	9	,	,	PUNCT
ijtc-799	333	10	money	money	NOUN
ijtc-799	333	11	and	and	CCONJ
ijtc-799	333	12	bank	bank	NOUN
ijtc-799	333	13	-	-	PUNCT
ijtc-799	333	14	ing	ing	NOUN
ijtc-799	333	15	.	.	PUNCT
ijtc-799	333	16	.	.	PUNCT
ijtc-799	334	1	public	public	ADJ
ijtc-799	334	2	finance	finance	NOUN
ijtc-799	334	3	,	,	PUNCT
ijtc-799	334	4	international	international	ADJ
ijtc-799	334	5	economics	economic	NOUN
ijtc-799	334	6	and	and	CCONJ
ijtc-799	334	7	economics	economic	NOUN
ijtc-799	334	8	of	of	ADP
ijtc-799	334	9	growth	growth	NOUN
ijtc-799	334	10	and	and	CCONJ
ijtc-799	334	11	development	development	NOUN
ijtc-799	334	12	.	.	PUNCT
ijtc-799	335	1	alburo	alburo	PROPN
ijtc-799	335	2	,	,	PUNCT
ijtc-799	335	3	s.	s.	PROPN
ijtc-799	335	4	j.	j.	PROPN
ijtc-799	335	5	(	(	PUNCT
ijtc-799	335	6	2022	2022	NUM
ijtc-799	335	7	)	)	PUNCT
ijtc-799	335	8	.	.	PUNCT
ijtc-799	336	1	tax	tax	NOUN
ijtc-799	336	2	incentives	incentive	NOUN
ijtc-799	336	3	for	for	ADP
ijtc-799	336	4	food	food	NOUN
ijtc-799	336	5	providers	provider	NOUN
ijtc-799	336	6	.	.	PUNCT
ijtc-799	337	1	https://www.grantthornton.com.ph/insights/articles-and-updates1/lets-talk-tax/taxincentives-for-food-providers/.	https://www.grantthornton.com.ph/insights/articles-and-updates1/lets-talk-tax/taxincentives-for-food-providers/.	PROPN
ijtc-799	337	2	al	al	PROPN
ijtc-799	337	3	-	-	PUNCT
ijtc-799	337	4	sadig	sadig	PROPN
ijtc-799	337	5	,	,	PUNCT
ijtc-799	337	6	a.	a.	NOUN
ijtc-799	337	7	(	(	PUNCT
ijtc-799	337	8	2013	2013	NUM
ijtc-799	337	9	)	)	PUNCT
ijtc-799	337	10	.	.	PUNCT
ijtc-799	338	1	the	the	DET
ijtc-799	338	2	effects	effect	NOUN
ijtc-799	338	3	of	of	ADP
ijtc-799	338	4	foreign	foreign	ADJ
ijtc-799	338	5	direct	direct	ADJ
ijtc-799	338	6	investment	investment	NOUN
ijtc-799	338	7	on	on	ADP
ijtc-799	338	8	private	private	ADJ
ijtc-799	338	9	domestic	domestic	ADJ
ijtc-799	338	10	investment	investment	NOUN
ijtc-799	338	11	:	:	PUNCT
ijtc-799	338	12	evidence	evidence	NOUN
ijtc-799	338	13	from	from	ADP
ijtc-799	338	14	developing	develop	VERB
ijtc-799	338	15	countries	country	NOUN
ijtc-799	338	16	.	.	PUNCT
ijtc-799	339	1	empirical	empirical	ADJ
ijtc-799	339	2	economics	economic	NOUN
ijtc-799	339	3	,	,	PUNCT
ijtc-799	339	4	44(3	44(3	NOUN
ijtc-799	339	5	)	)	PUNCT
ijtc-799	339	6	,	,	PUNCT
ijtc-799	339	7	1267–1275	1267–1275	NUM
ijtc-799	339	8	.	.	PUNCT
ijtc-799	339	9	https://doi.org/10.1007/s00181-012-0569-1	https://doi.org/10.1007/s00181-012-0569-1	PROPN
ijtc-799	339	10	amelia	amelia	PROPN
ijtc-799	339	11	,	,	PUNCT
ijtc-799	339	12	d.	d.	PROPN
ijtc-799	339	13	,	,	PUNCT
ijtc-799	339	14	&	&	CCONJ
ijtc-799	339	15	sukadana	sukadana	PROPN
ijtc-799	339	16	,	,	PUNCT
ijtc-799	339	17	i.	i.	PROPN
ijtc-799	339	18	w.	w.	PROPN
ijtc-799	339	19	(	(	PUNCT
ijtc-799	339	20	2019	2019	NUM
ijtc-799	339	21	)	)	PUNCT
ijtc-799	339	22	.	.	PUNCT
ijtc-799	340	1	analisis	analisis	NOUN
ijtc-799	340	2	korelasi	korelasi	PROPN
ijtc-799	340	3	kualitas	kualitas	PROPN
ijtc-799	340	4	pemerintahan	pemerintahan	PROPN
ijtc-799	340	5	dan	dan	PROPN
ijtc-799	340	6	foreign	foreign	PROPN
ijtc-799	340	7	direct	direct	ADJ
ijtc-799	340	8	investment	investment	NOUN
ijtc-799	340	9	di	di	X
ijtc-799	340	10	lima	lima	PROPN
ijtc-799	340	11	negara	negara	PROPN
ijtc-799	340	12	asean	asean	PROPN
ijtc-799	340	13	studi	studi	PROPN
ijtc-799	340	14	tahun	tahun	PROPN
ijtc-799	340	15	2008	2008	NUM
ijtc-799	340	16	-	-	SYM
ijtc-799	340	17	2017	2017	NUM
ijtc-799	340	18	.	.	PUNCT
ijtc-799	341	1	ekonomi	ekonomi	PROPN
ijtc-799	341	2	pembangunan	pembangunan	PROPN
ijtc-799	341	3	,	,	PUNCT
ijtc-799	341	4	8(8	8(8	NUM
ijtc-799	341	5	)	)	PUNCT
ijtc-799	341	6	,	,	PUNCT
ijtc-799	341	7	1915	1915	NUM
ijtc-799	341	8	–	–	PUNCT
ijtc-799	341	9	1946	1946	NUM
ijtc-799	341	10	.	.	PUNCT
ijtc-799	342	1	amoh	amoh	PROPN
ijtc-799	342	2	,	,	PUNCT
ijtc-799	342	3	j.	j.	PROPN
ijtc-799	342	4	k.	k.	PROPN
ijtc-799	342	5	,	,	PUNCT
ijtc-799	342	6	&	&	CCONJ
ijtc-799	342	7	adom	adom	PROPN
ijtc-799	342	8	,	,	PUNCT
ijtc-799	342	9	p.	p.	PROPN
ijtc-799	342	10	k.	k.	PROPN
ijtc-799	343	1	(	(	PUNCT
ijtc-799	343	2	2017	2017	NUM
ijtc-799	343	3	)	)	PUNCT
ijtc-799	343	4	.	.	PUNCT
ijtc-799	344	1	the	the	DET
ijtc-799	344	2	determinants	determinant	NOUN
ijtc-799	344	3	of	of	ADP
ijtc-799	344	4	tax	tax	NOUN
ijtc-799	344	5	revenue	revenue	NOUN
ijtc-799	344	6	growth	growth	NOUN
ijtc-799	344	7	of	of	ADP
ijtc-799	344	8	an	an	DET
ijtc-799	344	9	emerging	emerge	VERB
ijtc-799	344	10	economy	economy	NOUN
ijtc-799	344	11	the	the	DET
ijtc-799	344	12	case	case	NOUN
ijtc-799	344	13	of	of	ADP
ijtc-799	344	14	ghana	ghana	PROPN
ijtc-799	344	15	.	.	PUNCT
ijtc-799	345	1	international	international	ADJ
ijtc-799	345	2	journal	journal	PROPN
ijtc-799	345	3	of	of	ADP
ijtc-799	345	4	economics	economic	NOUN
ijtc-799	345	5	and	and	CCONJ
ijtc-799	345	6	accounting	accounting	NOUN
ijtc-799	345	7	,	,	PUNCT
ijtc-799	345	8	8(3/4	8(3/4	NUM
ijtc-799	345	9	)	)	PUNCT
ijtc-799	345	10	,	,	PUNCT
ijtc-799	345	11	337	337	NUM
ijtc-799	345	12	.	.	PUNCT
ijtc-799	346	1	https://doi.org/10.1504/ijea.2017.092280	https://doi.org/10.1504/ijea.2017.092280	PROPN
ijtc-799	346	2	andiko	andiko	NOUN
ijtc-799	346	3	,	,	PUNCT
ijtc-799	346	4	m.	m.	NOUN
ijtc-799	346	5	c.	c.	PROPN
ijtc-799	346	6	,	,	PUNCT
ijtc-799	346	7	asnawi	asnawi	ADJ
ijtc-799	346	8	,	,	PUNCT
ijtc-799	346	9	m.	m.	NOUN
ijtc-799	346	10	,	,	PUNCT
ijtc-799	346	11	&	&	CCONJ
ijtc-799	346	12	pangayow	pangayow	PROPN
ijtc-799	346	13	,	,	PUNCT
ijtc-799	346	14	b.	b.	PROPN
ijtc-799	346	15	j.	j.	PROPN
ijtc-799	346	16	(	(	PUNCT
ijtc-799	346	17	2018	2018	NUM
ijtc-799	346	18	)	)	PUNCT
ijtc-799	346	19	.	.	PUNCT
ijtc-799	347	1	pengaruh	pengaruh	NOUN
ijtc-799	347	2	pengetahuan	pengetahuan	PROPN
ijtc-799	347	3	perpajakan	perpajakan	VERB
ijtc-799	347	4	,	,	PUNCT
ijtc-799	347	5	ketegasan	ketegasan	PROPN
ijtc-799	347	6	sanksi	sanksi	PROPN
ijtc-799	347	7	pajak	pajak	ADV
ijtc-799	347	8	,	,	PUNCT
ijtc-799	347	9	tax	tax	NOUN
ijtc-799	347	10	amnesty	amnesty	NOUN
ijtc-799	347	11	,	,	PUNCT
ijtc-799	347	12	lingkungan	lingkungan	VERB
ijtc-799	347	13	wajib	wajib	PROPN
ijtc-799	347	14	pajak	pajak	PROPN
ijtc-799	347	15	terhadap	terhadap	PROPN
ijtc-799	347	16	kepatuhan	kepatuhan	PROPN
ijtc-799	347	17	wajib	wajib	PROPN
ijtc-799	347	18	pajak	pajak	PROPN
ijtc-799	347	19	.	.	PUNCT
ijtc-799	348	1	jurnal	jurnal	PROPN
ijtc-799	348	2	akuntansi	akuntansi	PROPN
ijtc-799	348	3	dan	dan	PROPN
ijtc-799	348	4	keuangan	keuangan	PROPN
ijtc-799	348	5	daerah	daerah	PROPN
ijtc-799	348	6	,	,	PUNCT
ijtc-799	348	7	13(2	13(2	PROPN
ijtc-799	348	8	)	)	PUNCT
ijtc-799	348	9	,	,	PUNCT
ijtc-799	348	10	26–40	26–40	NUM
ijtc-799	348	11	.	.	PUNCT
ijtc-799	349	1	andrejovská	andrejovská	PROPN
ijtc-799	349	2	,	,	PUNCT
ijtc-799	349	3	a.	a.	NOUN
ijtc-799	349	4	,	,	PUNCT
ijtc-799	349	5	&	&	CCONJ
ijtc-799	349	6	puliková	puliková	PROPN
ijtc-799	349	7	,	,	PUNCT
ijtc-799	349	8	v.	v.	PROPN
ijtc-799	349	9	(	(	PUNCT
ijtc-799	349	10	2018	2018	NUM
ijtc-799	349	11	)	)	PUNCT
ijtc-799	349	12	.	.	PUNCT
ijtc-799	350	1	tax	tax	NOUN
ijtc-799	350	2	revenues	revenue	NOUN
ijtc-799	350	3	in	in	ADP
ijtc-799	350	4	the	the	DET
ijtc-799	350	5	context	context	NOUN
ijtc-799	350	6	of	of	ADP
ijtc-799	350	7	economic	economic	ADJ
ijtc-799	350	8	determinants	determinant	NOUN
ijtc-799	350	9	.	.	PUNCT
ijtc-799	351	1	montenegrin	montenegrin	PROPN
ijtc-799	351	2	journal	journal	PROPN
ijtc-799	351	3	of	of	ADP
ijtc-799	351	4	economics	economic	NOUN
ijtc-799	351	5	,	,	PUNCT
ijtc-799	351	6	14(1	14(1	NUM
ijtc-799	351	7	)	)	PUNCT
ijtc-799	351	8	,	,	PUNCT
ijtc-799	351	9	133–141	133–141	NUM
ijtc-799	351	10	.	.	NOUN
ijtc-799	352	1	https://doi.org/10.14254/1800-5845/2018.14-1.10	https://doi.org/10.14254/1800-5845/2018.14-1.10	NOUN
ijtc-799	352	2	arikunto	arikunto	ADJ
ijtc-799	352	3	,	,	PUNCT
ijtc-799	352	4	s.	s.	PROPN
ijtc-799	352	5	(	(	PUNCT
ijtc-799	352	6	2006	2006	NUM
ijtc-799	352	7	)	)	PUNCT
ijtc-799	352	8	.	.	PUNCT
ijtc-799	353	1	prosedur	prosedur	PROPN
ijtc-799	353	2	penelitian	penelitian	PROPN
ijtc-799	353	3	tindakan	tindakan	PROPN
ijtc-799	353	4	kelas	kelas	PROPN
ijtc-799	353	5	:	:	PUNCT
ijtc-799	353	6	vol	vol	NOUN
ijtc-799	353	7	.	.	PROPN
ijtc-799	353	8	136	136	NUM
ijtc-799	353	9	(	(	PUNCT
ijtc-799	353	10	2	2	NUM
ijtc-799	353	11	)	)	PUNCT
ijtc-799	353	12	.	.	PUNCT
ijtc-799	354	1	bumi	bumi	PROPN
ijtc-799	354	2	aksara	aksara	PROPN
ijtc-799	354	3	.	.	PUNCT
ijtc-799	355	1	asean	asean	PROPN
ijtc-799	355	2	.	.	PUNCT
ijtc-799	356	1	(	(	PUNCT
ijtc-799	356	2	2021	2021	NUM
ijtc-799	356	3	)	)	PUNCT
ijtc-799	356	4	.	.	PUNCT
ijtc-799	357	1	asean	asean	PROPN
ijtc-799	357	2	development	development	PROPN
ijtc-799	357	3	outlook	outlook	PROPN
ijtc-799	357	4	:	:	PUNCT
ijtc-799	357	5	inclusive	inclusive	ADJ
ijtc-799	357	6	and	and	CCONJ
ijtc-799	357	7	sustainable	sustainable	ADJ
ijtc-799	357	8	development	development	NOUN
ijtc-799	357	9	.	.	PUNCT
ijtc-799	358	1	asmah	asmah	PROPN
ijtc-799	358	2	,	,	PUNCT
ijtc-799	358	3	e.	e.	PROPN
ijtc-799	358	4	e.	e.	PROPN
ijtc-799	358	5	,	,	PUNCT
ijtc-799	358	6	kwaw	kwaw	PROPN
ijtc-799	358	7	andoh	andoh	PROPN
ijtc-799	358	8	,	,	PUNCT
ijtc-799	358	9	f.	f.	PROPN
ijtc-799	358	10	,	,	PUNCT
ijtc-799	358	11	&	&	CCONJ
ijtc-799	358	12	titriku	titriku	PROPN
ijtc-799	358	13	,	,	PUNCT
ijtc-799	358	14	e.	e.	PROPN
ijtc-799	358	15	(	(	PUNCT
ijtc-799	358	16	2020	2020	NUM
ijtc-799	358	17	)	)	PUNCT
ijtc-799	358	18	.	.	PUNCT
ijtc-799	359	1	trade	trade	NOUN
ijtc-799	359	2	misinvoicing	misinvoice	VERB
ijtc-799	359	3	effects	effect	NOUN
ijtc-799	359	4	on	on	ADP
ijtc-799	359	5	tax	tax	NOUN
ijtc-799	359	6	revenue	revenue	NOUN
ijtc-799	359	7	in	in	ADP
ijtc-799	359	8	sub‐saharan	sub‐saharan	VERB
ijtc-799	359	9	africa	africa	PROPN
ijtc-799	359	10	:	:	PUNCT
ijtc-799	359	11	the	the	DET
ijtc-799	359	12	role	role	NOUN
ijtc-799	359	13	of	of	ADP
ijtc-799	359	14	tax	tax	NOUN
ijtc-799	359	15	holidays	holiday	NOUN
ijtc-799	359	16	and	and	CCONJ
ijtc-799	359	17	regulatory	regulatory	ADJ
ijtc-799	359	18	quality	quality	NOUN
ijtc-799	359	19	.	.	PUNCT
ijtc-799	360	1	annals	annal	NOUN
ijtc-799	360	2	of	of	ADP
ijtc-799	360	3	public	public	ADJ
ijtc-799	360	4	and	and	CCONJ
ijtc-799	360	5	cooperative	cooperative	ADJ
ijtc-799	360	6	economics	economic	NOUN
ijtc-799	360	7	,	,	PUNCT
ijtc-799	360	8	91(4	91(4	NUM
ijtc-799	360	9	)	)	PUNCT
ijtc-799	360	10	,	,	PUNCT
ijtc-799	360	11	649–672	649–672	NUM
ijtc-799	360	12	.	.	PUNCT
ijtc-799	361	1	https://doi.org/10.1111/apce.12289	https://doi.org/10.1111/apce.12289	ADJ
ijtc-799	361	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	361	3	tax	tax	NOUN
ijtc-799	361	4	revenue	revenue	NOUN
ijtc-799	361	5	,	,	PUNCT
ijtc-799	361	6	fdi	fdi	NOUN
ijtc-799	361	7	,	,	PUNCT
ijtc-799	361	8	and	and	CCONJ
ijtc-799	361	9	agricultural	agricultural	ADJ
ijtc-799	361	10	sector	sector	NOUN
ijtc-799	361	11	:	:	PUNCT
ijtc-799	361	12	a	a	DET
ijtc-799	361	13	dynamic	dynamic	ADJ
ijtc-799	361	14	interaction	interaction	NOUN
ijtc-799	361	15	with	with	ADP
ijtc-799	361	16	regulatory	regulatory	ADJ
ijtc-799	361	17	quality	quality	NOUN
ijtc-799	361	18	as	as	ADP
ijtc-799	361	19	the	the	DET
ijtc-799	361	20	moderation	moderation	NOUN
ijtc-799	361	21	anwar	anwar	PROPN
ijtc-799	361	22	and	and	CCONJ
ijtc-799	361	23	wijaya	wijaya	PROPN
ijtc-799	361	24	541	541	NUM
ijtc-799	361	25	|	|	ADV
ijtc-799	361	26	ilomata	ilomata	VERB
ijtc-799	361	27	international	international	ADJ
ijtc-799	361	28	journal	journal	NOUN
ijtc-799	361	29	of	of	ADP
ijtc-799	361	30	tax	tax	PROPN
ijtc-799	361	31	&	&	CCONJ
ijtc-799	361	32	accounting	accounting	PROPN
ijtc-799	361	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	361	34	ayenew	ayenew	PROPN
ijtc-799	361	35	,	,	PUNCT
ijtc-799	361	36	w.	w.	PROPN
ijtc-799	361	37	(	(	PUNCT
ijtc-799	361	38	2016	2016	NUM
ijtc-799	361	39	)	)	PUNCT
ijtc-799	361	40	.	.	PUNCT
ijtc-799	362	1	determinants	determinant	NOUN
ijtc-799	362	2	of	of	ADP
ijtc-799	362	3	tax	tax	NOUN
ijtc-799	362	4	revenue	revenue	NOUN
ijtc-799	362	5	in	in	ADP
ijtc-799	362	6	ethiopia	ethiopia	PROPN
ijtc-799	362	7	(	(	PUNCT
ijtc-799	362	8	johansen	johansen	PROPN
ijtc-799	362	9	co	co	PROPN
ijtc-799	362	10	-	-	NOUN
ijtc-799	362	11	integration	integration	NOUN
ijtc-799	362	12	approach	approach	NOUN
ijtc-799	362	13	)	)	PUNCT
ijtc-799	362	14	.	.	PUNCT
ijtc-799	363	1	international	international	ADJ
ijtc-799	363	2	journal	journal	PROPN
ijtc-799	363	3	of	of	ADP
ijtc-799	363	4	business	business	NOUN
ijtc-799	363	5	,	,	PUNCT
ijtc-799	363	6	economics	economic	NOUN
ijtc-799	363	7	and	and	CCONJ
ijtc-799	363	8	management	management	NOUN
ijtc-799	363	9	,	,	PUNCT
ijtc-799	363	10	3(6	3(6	NUM
ijtc-799	363	11	)	)	PUNCT
ijtc-799	363	12	,	,	PUNCT
ijtc-799	363	13	69–84	69–84	NUM
ijtc-799	363	14	.	.	PUNCT
ijtc-799	364	1	https://doi.org/10.18488/journal.62/2016.3.6/62.6.69.84	https://doi.org/10.18488/journal.62/2016.3.6/62.6.69.84	PROPN
ijtc-799	364	2	becker	becker	PROPN
ijtc-799	364	3	,	,	PUNCT
ijtc-799	364	4	g.	g.	PROPN
ijtc-799	364	5	s.	s.	PROPN
ijtc-799	364	6	(	(	PUNCT
ijtc-799	364	7	1983	1983	NUM
ijtc-799	364	8	)	)	PUNCT
ijtc-799	364	9	.	.	PUNCT
ijtc-799	365	1	a	a	DET
ijtc-799	365	2	theory	theory	NOUN
ijtc-799	365	3	of	of	ADP
ijtc-799	365	4	competition	competition	NOUN
ijtc-799	365	5	among	among	ADP
ijtc-799	365	6	pressure	pressure	NOUN
ijtc-799	365	7	groups	group	NOUN
ijtc-799	365	8	for	for	ADP
ijtc-799	365	9	political	political	ADJ
ijtc-799	365	10	influence	influence	NOUN
ijtc-799	365	11	.	.	PUNCT
ijtc-799	366	1	the	the	DET
ijtc-799	366	2	quarterly	quarterly	ADJ
ijtc-799	366	3	journal	journal	NOUN
ijtc-799	366	4	of	of	ADP
ijtc-799	366	5	economics	economic	NOUN
ijtc-799	366	6	,	,	PUNCT
ijtc-799	366	7	98(3	98(3	PROPN
ijtc-799	366	8	)	)	PUNCT
ijtc-799	366	9	,	,	PUNCT
ijtc-799	366	10	371	371	NUM
ijtc-799	366	11	.	.	PUNCT
ijtc-799	367	1	https://doi.org/10.2307/1886017	https://doi.org/10.2307/1886017	PROPN
ijtc-799	367	2	bénassy	bénassy	PROPN
ijtc-799	367	3	-	-	PUNCT
ijtc-799	367	4	quéré	quéré	PROPN
ijtc-799	367	5	,	,	PUNCT
ijtc-799	367	6	a.	a.	NOUN
ijtc-799	367	7	,	,	PUNCT
ijtc-799	367	8	coupet	coupet	NOUN
ijtc-799	367	9	,	,	PUNCT
ijtc-799	367	10	m.	m.	NOUN
ijtc-799	367	11	,	,	PUNCT
ijtc-799	367	12	&	&	CCONJ
ijtc-799	367	13	mayer	mayer	PROPN
ijtc-799	367	14	,	,	PUNCT
ijtc-799	367	15	t.	t.	PROPN
ijtc-799	367	16	(	(	PUNCT
ijtc-799	367	17	2007	2007	NUM
ijtc-799	367	18	)	)	PUNCT
ijtc-799	367	19	.	.	PUNCT
ijtc-799	368	1	institutional	institutional	ADJ
ijtc-799	368	2	determinants	determinant	NOUN
ijtc-799	368	3	of	of	ADP
ijtc-799	368	4	foreign	foreign	ADJ
ijtc-799	368	5	direct	direct	ADJ
ijtc-799	368	6	investment	investment	NOUN
ijtc-799	368	7	.	.	PUNCT
ijtc-799	369	1	the	the	DET
ijtc-799	369	2	world	world	NOUN
ijtc-799	369	3	economy	economy	NOUN
ijtc-799	369	4	,	,	PUNCT
ijtc-799	369	5	30(5	30(5	NUM
ijtc-799	369	6	)	)	PUNCT
ijtc-799	369	7	,	,	PUNCT
ijtc-799	369	8	764–782	764–782	NUM
ijtc-799	369	9	.	.	PUNCT
ijtc-799	370	1	https://doi.org/10.1111/j.14679701.2007.01022.x	https://doi.org/10.1111/j.14679701.2007.01022.x	X
ijtc-799	371	1	besusparienė	besusparienė	PROPN
ijtc-799	371	2	,	,	PUNCT
ijtc-799	371	3	e.	e.	PROPN
ijtc-799	371	4	(	(	PUNCT
ijtc-799	371	5	2018	2018	NUM
ijtc-799	371	6	,	,	PUNCT
ijtc-799	371	7	february	february	PROPN
ijtc-799	371	8	15	15	NUM
ijtc-799	371	9	)	)	PUNCT
ijtc-799	371	10	.	.	PUNCT
ijtc-799	372	1	singularity	singularity	NOUN
ijtc-799	372	2	of	of	ADP
ijtc-799	372	3	sustainable	sustainable	ADJ
ijtc-799	372	4	taxation	taxation	NOUN
ijtc-799	372	5	in	in	ADP
ijtc-799	372	6	agriculture	agriculture	NOUN
ijtc-799	372	7	.	.	PUNCT
ijtc-799	373	1	proccedings	procceding	NOUN
ijtc-799	373	2	of	of	ADP
ijtc-799	373	3	international	international	ADJ
ijtc-799	373	4	scientific	scientific	ADJ
ijtc-799	373	5	conference	conference	NOUN
ijtc-799	373	6	“	"	PUNCT
ijtc-799	373	7	rural	rural	ADJ
ijtc-799	373	8	development	development	NOUN
ijtc-799	373	9	2017	2017	NUM
ijtc-799	373	10	.	.	PUNCT
ijtc-799	373	11	”	"	PUNCT
ijtc-799	374	1	https://doi.org/10.15544/rd.2017.232	https://doi.org/10.15544/rd.2017.232	PROPN
ijtc-799	374	2	bunescu	bunescu	PROPN
ijtc-799	374	3	,	,	PUNCT
ijtc-799	374	4	l.	l.	PROPN
ijtc-799	374	5	,	,	PUNCT
ijtc-799	374	6	&	&	CCONJ
ijtc-799	374	7	comaniciu	comaniciu	PROPN
ijtc-799	374	8	,	,	PUNCT
ijtc-799	374	9	c.	c.	PROPN
ijtc-799	374	10	(	(	PUNCT
ijtc-799	374	11	2014	2014	NUM
ijtc-799	374	12	)	)	PUNCT
ijtc-799	374	13	.	.	PUNCT
ijtc-799	375	1	analysis	analysis	NOUN
ijtc-799	375	2	of	of	ADP
ijtc-799	375	3	correlation	correlation	NOUN
ijtc-799	375	4	between	between	ADP
ijtc-799	375	5	tax	tax	NOUN
ijtc-799	375	6	revenues	revenue	NOUN
ijtc-799	375	7	and	and	CCONJ
ijtc-799	375	8	other	other	ADJ
ijtc-799	375	9	economic	economic	ADJ
ijtc-799	375	10	indicators	indicator	NOUN
ijtc-799	375	11	in	in	ADP
ijtc-799	375	12	european	european	PROPN
ijtc-799	375	13	union	union	PROPN
ijtc-799	375	14	member	member	NOUN
ijtc-799	375	15	states	state	NOUN
ijtc-799	375	16	.	.	PUNCT
ijtc-799	376	1	studies	study	NOUN
ijtc-799	376	2	in	in	ADP
ijtc-799	376	3	business	business	NOUN
ijtc-799	376	4	&	&	CCONJ
ijtc-799	376	5	economics	economic	NOUN
ijtc-799	376	6	,	,	PUNCT
ijtc-799	376	7	9(1	9(1	NUM
ijtc-799	376	8	)	)	PUNCT
ijtc-799	376	9	.	.	PUNCT
ijtc-799	377	1	camara	camara	PROPN
ijtc-799	377	2	,	,	PUNCT
ijtc-799	377	3	a.	a.	NOUN
ijtc-799	377	4	(	(	PUNCT
ijtc-799	377	5	2022	2022	NUM
ijtc-799	377	6	)	)	PUNCT
ijtc-799	377	7	.	.	PUNCT
ijtc-799	378	1	the	the	DET
ijtc-799	378	2	effect	effect	NOUN
ijtc-799	378	3	of	of	ADP
ijtc-799	378	4	foreign	foreign	ADJ
ijtc-799	378	5	direct	direct	ADJ
ijtc-799	378	6	investment	investment	NOUN
ijtc-799	378	7	on	on	ADP
ijtc-799	378	8	tax	tax	NOUN
ijtc-799	378	9	revenue	revenue	NOUN
ijtc-799	378	10	.	.	PUNCT
ijtc-799	379	1	comparative	comparative	ADJ
ijtc-799	379	2	economic	economic	ADJ
ijtc-799	379	3	studies	study	NOUN
ijtc-799	379	4	,	,	PUNCT
ijtc-799	379	5	1–23	1–23	PROPN
ijtc-799	379	6	.	.	PUNCT
ijtc-799	380	1	chang	chang	PROPN
ijtc-799	380	2	,	,	PUNCT
ijtc-799	380	3	j.	j.	PROPN
ijtc-799	380	4	j.	j.	PROPN
ijtc-799	380	5	,	,	PUNCT
ijtc-799	380	6	chen	chen	PROPN
ijtc-799	380	7	,	,	PUNCT
ijtc-799	380	8	b.	b.	PROPN
ijtc-799	380	9	,	,	PUNCT
ijtc-799	380	10	&	&	CCONJ
ijtc-799	380	11	hsu	hsu	PROPN
ijtc-799	380	12	,	,	PUNCT
ijtc-799	380	13	m.	m.	NOUN
ijtc-799	380	14	(	(	PUNCT
ijtc-799	380	15	2006	2006	NUM
ijtc-799	380	16	)	)	PUNCT
ijtc-799	380	17	.	.	PUNCT
ijtc-799	381	1	agricultural	agricultural	ADJ
ijtc-799	381	2	productivity	productivity	NOUN
ijtc-799	381	3	and	and	CCONJ
ijtc-799	381	4	economic	economic	ADJ
ijtc-799	381	5	growth	growth	NOUN
ijtc-799	381	6	:	:	PUNCT
ijtc-799	381	7	role	role	NOUN
ijtc-799	381	8	of	of	ADP
ijtc-799	381	9	tax	tax	NOUN
ijtc-799	381	10	revenues	revenue	NOUN
ijtc-799	381	11	and	and	CCONJ
ijtc-799	381	12	infrastructures	infrastructure	NOUN
ijtc-799	381	13	.	.	PUNCT
ijtc-799	382	1	southern	southern	ADJ
ijtc-799	382	2	economic	economic	ADJ
ijtc-799	382	3	journal	journal	NOUN
ijtc-799	382	4	,	,	PUNCT
ijtc-799	382	5	72(4	72(4	NUM
ijtc-799	382	6	)	)	PUNCT
ijtc-799	382	7	,	,	PUNCT
ijtc-799	382	8	891–914	891–914	NUM
ijtc-799	382	9	.	.	PUNCT
ijtc-799	383	1	https://doi.org/10.1002/j.2325-8012.2006.tb00744.x	https://doi.org/10.1002/j.2325-8012.2006.tb00744.x	PROPN
ijtc-799	383	2	chaudhry	chaudhry	PROPN
ijtc-799	383	3	,	,	PUNCT
ijtc-799	383	4	i.	i.	PROPN
ijtc-799	383	5	s.	s.	PROPN
ijtc-799	383	6	,	,	PUNCT
ijtc-799	383	7	&	&	CCONJ
ijtc-799	383	8	munir	munir	PROPN
ijtc-799	383	9	,	,	PUNCT
ijtc-799	383	10	f.	f.	PROPN
ijtc-799	383	11	(	(	PUNCT
ijtc-799	383	12	2010	2010	NUM
ijtc-799	383	13	)	)	PUNCT
ijtc-799	383	14	.	.	PUNCT
ijtc-799	384	1	determinants	determinant	NOUN
ijtc-799	384	2	of	of	ADP
ijtc-799	384	3	low	low	ADJ
ijtc-799	384	4	tax	tax	NOUN
ijtc-799	384	5	revenue	revenue	NOUN
ijtc-799	384	6	in	in	ADP
ijtc-799	384	7	pakistan	pakistan	PROPN
ijtc-799	384	8	.	.	PUNCT
ijtc-799	385	1	pakistan	pakistan	PROPN
ijtc-799	385	2	journal	journal	PROPN
ijtc-799	385	3	of	of	ADP
ijtc-799	385	4	social	social	ADJ
ijtc-799	385	5	sciences	science	NOUN
ijtc-799	385	6	,	,	PUNCT
ijtc-799	385	7	30(2	30(2	NUM
ijtc-799	385	8	)	)	PUNCT
ijtc-799	385	9	,	,	PUNCT
ijtc-799	385	10	439–452	439–452	NUM
ijtc-799	385	11	.	.	PUNCT
ijtc-799	386	1	david	david	PROPN
ijtc-799	386	2	a.	a.	PROPN
ijtc-799	386	3	(	(	PUNCT
ijtc-799	386	4	2000	2000	NUM
ijtc-799	386	5	)	)	PUNCT
ijtc-799	386	6	.	.	PUNCT
ijtc-799	387	1	resource	resource	NOUN
ijtc-799	387	2	mobilization	mobilization	NOUN
ijtc-799	387	3	for	for	ADP
ijtc-799	387	4	economic	economic	ADJ
ijtc-799	387	5	development	development	NOUN
ijtc-799	387	6	:	:	PUNCT
ijtc-799	387	7	the	the	DET
ijtc-799	387	8	role	role	NOUN
ijtc-799	387	9	of	of	ADP
ijtc-799	387	10	internal	internal	ADJ
ijtc-799	387	11	tax	tax	NOUN
ijtc-799	387	12	administration	administration	NOUN
ijtc-799	387	13	.	.	PUNCT
ijtc-799	388	1	1	1	NUM
ijtc-799	388	2	–	–	PUNCT
ijtc-799	388	3	31	31	NUM
ijtc-799	388	4	.	.	PUNCT
ijtc-799	388	5	drăgoi	drăgoi	PROPN
ijtc-799	388	6	,	,	PUNCT
ijtc-799	388	7	d.	d.	PROPN
ijtc-799	388	8	(	(	PUNCT
ijtc-799	388	9	2019	2019	NUM
ijtc-799	388	10	)	)	PUNCT
ijtc-799	388	11	.	.	PUNCT
ijtc-799	389	1	harrod	harrod	NOUN
ijtc-799	389	2	-	-	PUNCT
ijtc-799	389	3	domar	domar	NOUN
ijtc-799	389	4	economic	economic	ADJ
ijtc-799	389	5	growth	growth	NOUN
ijtc-799	389	6	model	model	NOUN
ijtc-799	389	7	in	in	ADP
ijtc-799	389	8	classical	classical	ADJ
ijtc-799	389	9	and	and	CCONJ
ijtc-799	389	10	neoclassical	neoclassical	ADJ
ijtc-799	389	11	theory	theory	NOUN
ijtc-799	389	12	name	name	NOUN
ijtc-799	389	13	and	and	CCONJ
ijtc-799	389	14	surname	surname	NOUN
ijtc-799	389	15	.	.	PUNCT
ijtc-799	390	1	annals	annal	VERB
ijtc-799	390	2	of’constantin	of’constantin	PROPN
ijtc-799	390	3	brancusi’university	brancusi’university	NOUN
ijtc-799	390	4	of	of	ADP
ijtc-799	390	5	targu	targu	PROPN
ijtc-799	390	6	-	-	PUNCT
ijtc-799	390	7	jiu	jiu	PROPN
ijtc-799	390	8	economy	economy	NOUN
ijtc-799	390	9	series	series	NOUN
ijtc-799	390	10	,	,	PUNCT
ijtc-799	390	11	6	6	NUM
ijtc-799	390	12	.	.	X
ijtc-799	390	13	du	du	PROPN
ijtc-799	390	14	,	,	PUNCT
ijtc-799	390	15	n.	n.	PROPN
ijtc-799	390	16	h.	h.	PROPN
ijtc-799	390	17	,	,	PUNCT
ijtc-799	390	18	&	&	CCONJ
ijtc-799	390	19	tai	tai	PROPN
ijtc-799	390	20	,	,	PUNCT
ijtc-799	390	21	n.	n.	NOUN
ijtc-799	390	22	t.	t.	PROPN
ijtc-799	390	23	(	(	PUNCT
ijtc-799	390	24	2020	2020	NUM
ijtc-799	390	25	,	,	PUNCT
ijtc-799	390	26	july	july	PROPN
ijtc-799	390	27	3	3	NUM
ijtc-799	390	28	)	)	PUNCT
ijtc-799	390	29	.	.	PUNCT
ijtc-799	391	1	tax	tax	NOUN
ijtc-799	391	2	incentives	incentive	NOUN
ijtc-799	391	3	for	for	ADP
ijtc-799	391	4	vietnam	vietnam	PROPN
ijtc-799	391	5	’s	’s	PART
ijtc-799	391	6	agriculture	agriculture	NOUN
ijtc-799	391	7	sector	sector	NOUN
ijtc-799	391	8	.	.	PUNCT
ijtc-799	392	1	bloomberg	bloomberg	PROPN
ijtc-799	392	2	:	:	PUNCT
ijtc-799	392	3	https://www.grantthornton.com.vn/insights/articles/tax/bloomberg/tax-incentivesfor-vietnams-agriculture-sector/.	https://www.grantthornton.com.vn/insights/articles/tax/bloomberg/tax-incentivesfor-vietnams-agriculture-sector/.	NOUN
ijtc-799	392	4	dunning	dunning	NOUN
ijtc-799	392	5	,	,	PUNCT
ijtc-799	392	6	j.	j.	PROPN
ijtc-799	392	7	h.	h.	PROPN
ijtc-799	392	8	(	(	PUNCT
ijtc-799	392	9	2001	2001	NUM
ijtc-799	392	10	)	)	PUNCT
ijtc-799	392	11	.	.	PUNCT
ijtc-799	393	1	the	the	DET
ijtc-799	393	2	eclectic	eclectic	ADJ
ijtc-799	393	3	(	(	PUNCT
ijtc-799	393	4	oli	oli	ADJ
ijtc-799	393	5	)	)	PUNCT
ijtc-799	393	6	paradigm	paradigm	NOUN
ijtc-799	393	7	of	of	ADP
ijtc-799	393	8	international	international	ADJ
ijtc-799	393	9	production	production	NOUN
ijtc-799	393	10	:	:	PUNCT
ijtc-799	393	11	past	past	ADJ
ijtc-799	393	12	,	,	PUNCT
ijtc-799	393	13	present	present	ADJ
ijtc-799	393	14	and	and	CCONJ
ijtc-799	393	15	future	future	NOUN
ijtc-799	393	16	.	.	PUNCT
ijtc-799	394	1	international	international	ADJ
ijtc-799	394	2	journal	journal	NOUN
ijtc-799	394	3	of	of	ADP
ijtc-799	394	4	the	the	DET
ijtc-799	394	5	economics	economic	NOUN
ijtc-799	394	6	of	of	ADP
ijtc-799	394	7	business	business	NOUN
ijtc-799	394	8	,	,	PUNCT
ijtc-799	394	9	8(2	8(2	NUM
ijtc-799	394	10	)	)	PUNCT
ijtc-799	394	11	,	,	PUNCT
ijtc-799	394	12	173–190	173–190	NUM
ijtc-799	394	13	.	.	PUNCT
ijtc-799	395	1	https://doi.org/10.1080/13571510110051441	https://doi.org/10.1080/13571510110051441	PROPN
ijtc-799	395	2	dwivedi	dwivedi	PROPN
ijtc-799	395	3	,	,	PUNCT
ijtc-799	395	4	p.	p.	PROPN
ijtc-799	395	5	,	,	PUNCT
ijtc-799	395	6	&	&	CCONJ
ijtc-799	395	7	badge	badge	PROPN
ijtc-799	395	8	,	,	PUNCT
ijtc-799	395	9	j.	j.	PROPN
ijtc-799	395	10	(	(	PUNCT
ijtc-799	395	11	2013	2013	NUM
ijtc-799	395	12	)	)	PUNCT
ijtc-799	395	13	.	.	PUNCT
ijtc-799	395	14	)	)	PUNCT
ijtc-799	395	15	.	.	PUNCT
ijtc-799	396	1	impact	impact	NOUN
ijtc-799	396	2	of	of	ADP
ijtc-799	396	3	fdi	fdi	ADJ
ijtc-799	396	4	inflow	inflow	NOUN
ijtc-799	396	5	on	on	ADP
ijtc-799	396	6	service	service	NOUN
ijtc-799	396	7	sector	sector	NOUN
ijtc-799	396	8	in	in	ADP
ijtc-799	396	9	india	india	PROPN
ijtc-799	396	10	:	:	PUNCT
ijtc-799	396	11	an	an	DET
ijtc-799	396	12	empirical	empirical	ADJ
ijtc-799	396	13	analysis	analysis	NOUN
ijtc-799	396	14	.	.	PUNCT
ijtc-799	397	1	international	international	ADJ
ijtc-799	397	2	journal	journal	PROPN
ijtc-799	397	3	of	of	ADP
ijtc-799	397	4	management	management	NOUN
ijtc-799	397	5	research	research	NOUN
ijtc-799	397	6	and	and	CCONJ
ijtc-799	397	7	business	business	NOUN
ijtc-799	397	8	strategy	strategy	NOUN
ijtc-799	397	9	,	,	PUNCT
ijtc-799	397	10	2(3	2(3	NUM
ijtc-799	397	11	)	)	PUNCT
ijtc-799	397	12	,	,	PUNCT
ijtc-799	397	13	120–129	120–129	NUM
ijtc-799	397	14	.	.	PUNCT
ijtc-799	397	15	eze	eze	PROPN
ijtc-799	397	16	,	,	PUNCT
ijtc-799	397	17	a.	a.	NOUN
ijtc-799	397	18	a.	a.	PROPN
ijtc-799	397	19	,	,	PUNCT
ijtc-799	397	20	nnaji	nnaji	NOUN
ijtc-799	397	21	,	,	PUNCT
ijtc-799	397	22	m.	m.	NOUN
ijtc-799	397	23	,	,	PUNCT
ijtc-799	397	24	&	&	CCONJ
ijtc-799	397	25	c.	c.	PROPN
ijtc-799	397	26	nkalu	nkalu	PROPN
ijtc-799	397	27	,	,	PUNCT
ijtc-799	397	28	n.	n.	NOUN
ijtc-799	397	29	(	(	PUNCT
ijtc-799	397	30	2019	2019	NUM
ijtc-799	397	31	)	)	PUNCT
ijtc-799	397	32	.	.	PUNCT
ijtc-799	398	1	impact	impact	NOUN
ijtc-799	398	2	of	of	ADP
ijtc-799	398	3	foreign	foreign	ADJ
ijtc-799	398	4	direct	direct	ADJ
ijtc-799	398	5	investment	investment	NOUN
ijtc-799	398	6	on	on	ADP
ijtc-799	398	7	manufacturing	manufacturing	NOUN
ijtc-799	398	8	sector	sector	NOUN
ijtc-799	398	9	output	output	NOUN
ijtc-799	398	10	growth	growth	NOUN
ijtc-799	398	11	in	in	ADP
ijtc-799	398	12	nigeria	nigeria	PROPN
ijtc-799	398	13	.	.	PUNCT
ijtc-799	399	1	international	international	ADJ
ijtc-799	399	2	journal	journal	PROPN
ijtc-799	399	3	of	of	ADP
ijtc-799	399	4	applied	apply	VERB
ijtc-799	399	5	economics	economic	NOUN
ijtc-799	399	6	,	,	PUNCT
ijtc-799	399	7	finance	finance	NOUN
ijtc-799	399	8	and	and	CCONJ
ijtc-799	399	9	accounting	accounting	NOUN
ijtc-799	399	10	,	,	PUNCT
ijtc-799	399	11	5(2	5(2	NUM
ijtc-799	399	12	)	)	PUNCT
ijtc-799	399	13	,	,	PUNCT
ijtc-799	399	14	55–64	55–64	NUM
ijtc-799	399	15	.	.	PUNCT
ijtc-799	399	16	https://doi.org/10.33094/8.2017.2019.52.55.64	https://doi.org/10.33094/8.2017.2019.52.55.64	VERB
ijtc-799	399	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	399	18	tax	tax	NOUN
ijtc-799	399	19	revenue	revenue	NOUN
ijtc-799	399	20	,	,	PUNCT
ijtc-799	399	21	fdi	fdi	NOUN
ijtc-799	399	22	,	,	PUNCT
ijtc-799	399	23	and	and	CCONJ
ijtc-799	399	24	agricultural	agricultural	ADJ
ijtc-799	399	25	sector	sector	NOUN
ijtc-799	399	26	:	:	PUNCT
ijtc-799	399	27	a	a	DET
ijtc-799	399	28	dynamic	dynamic	ADJ
ijtc-799	399	29	interaction	interaction	NOUN
ijtc-799	399	30	with	with	ADP
ijtc-799	399	31	regulatory	regulatory	ADJ
ijtc-799	399	32	quality	quality	NOUN
ijtc-799	399	33	as	as	ADP
ijtc-799	399	34	the	the	DET
ijtc-799	399	35	moderation	moderation	NOUN
ijtc-799	399	36	anwar	anwar	PROPN
ijtc-799	399	37	and	and	CCONJ
ijtc-799	399	38	wijaya	wijaya	PROPN
ijtc-799	399	39	542	542	NUM
ijtc-799	399	40	|	|	ADV
ijtc-799	399	41	ilomata	ilomata	PROPN
ijtc-799	399	42	international	international	ADJ
ijtc-799	399	43	journal	journal	NOUN
ijtc-799	399	44	of	of	ADP
ijtc-799	399	45	tax	tax	PROPN
ijtc-799	399	46	&	&	CCONJ
ijtc-799	399	47	accounting	accounting	PROPN
ijtc-799	399	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	399	49	gaalya	gaalya	NOUN
ijtc-799	399	50	,	,	PUNCT
ijtc-799	399	51	m.	m.	NOUN
ijtc-799	399	52	s.	s.	PROPN
ijtc-799	399	53	,	,	PUNCT
ijtc-799	399	54	edward	edward	PROPN
ijtc-799	399	55	,	,	PUNCT
ijtc-799	399	56	b.	b.	PROPN
ijtc-799	399	57	,	,	PUNCT
ijtc-799	399	58	&	&	CCONJ
ijtc-799	399	59	eria	eria	PROPN
ijtc-799	399	60	,	,	PUNCT
ijtc-799	399	61	h.	h.	PROPN
ijtc-799	399	62	(	(	PUNCT
ijtc-799	399	63	2017	2017	NUM
ijtc-799	399	64	)	)	PUNCT
ijtc-799	399	65	.	.	PUNCT
ijtc-799	400	1	trade	trade	NOUN
ijtc-799	400	2	openness	openness	NOUN
ijtc-799	400	3	and	and	CCONJ
ijtc-799	400	4	tax	tax	NOUN
ijtc-799	400	5	revenue	revenue	NOUN
ijtc-799	400	6	performance	performance	NOUN
ijtc-799	400	7	in	in	ADP
ijtc-799	400	8	east	east	ADJ
ijtc-799	400	9	african	african	ADJ
ijtc-799	400	10	countries	country	NOUN
ijtc-799	400	11	.	.	PUNCT
ijtc-799	401	1	modern	modern	ADJ
ijtc-799	401	2	economy	economy	NOUN
ijtc-799	401	3	,	,	PUNCT
ijtc-799	401	4	08(05	08(05	PROPN
ijtc-799	401	5	)	)	PUNCT
ijtc-799	401	6	,	,	PUNCT
ijtc-799	401	7	690–711	690–711	NUM
ijtc-799	401	8	.	.	PUNCT
ijtc-799	401	9	https://doi.org/10.4236/me.2017.85049	https://doi.org/10.4236/me.2017.85049	PROPN
ijtc-799	401	10	gaspareniene	gaspareniene	PROPN
ijtc-799	401	11	,	,	PUNCT
ijtc-799	401	12	l.	l.	PROPN
ijtc-799	401	13	,	,	PUNCT
ijtc-799	401	14	kliestik	kliestik	PROPN
ijtc-799	401	15	,	,	PUNCT
ijtc-799	401	16	t.	t.	PROPN
ijtc-799	401	17	,	,	PUNCT
ijtc-799	401	18	sivickiene	sivickiene	NOUN
ijtc-799	401	19	,	,	PUNCT
ijtc-799	401	20	r.	r.	PROPN
ijtc-799	401	21	,	,	PUNCT
ijtc-799	401	22	remeikiene	remeikiene	NOUN
ijtc-799	401	23	,	,	PUNCT
ijtc-799	401	24	r.	r.	PROPN
ijtc-799	401	25	,	,	PUNCT
ijtc-799	401	26	&	&	CCONJ
ijtc-799	401	27	endrijaitis	endrijaitis	PROPN
ijtc-799	401	28	,	,	PUNCT
ijtc-799	401	29	m.	m.	NOUN
ijtc-799	401	30	(	(	PUNCT
ijtc-799	401	31	2022	2022	NUM
ijtc-799	401	32	)	)	PUNCT
ijtc-799	401	33	.	.	PUNCT
ijtc-799	402	1	impact	impact	NOUN
ijtc-799	402	2	of	of	ADP
ijtc-799	402	3	foreign	foreign	ADJ
ijtc-799	402	4	direct	direct	ADJ
ijtc-799	402	5	investment	investment	NOUN
ijtc-799	402	6	on	on	ADP
ijtc-799	402	7	tax	tax	NOUN
ijtc-799	402	8	revenue	revenue	NOUN
ijtc-799	402	9	:	:	PUNCT
ijtc-799	402	10	the	the	DET
ijtc-799	402	11	case	case	NOUN
ijtc-799	402	12	of	of	ADP
ijtc-799	402	13	the	the	DET
ijtc-799	402	14	european	european	PROPN
ijtc-799	402	15	union	union	PROPN
ijtc-799	402	16	.	.	PUNCT
ijtc-799	403	1	journal	journal	PROPN
ijtc-799	403	2	of	of	ADP
ijtc-799	403	3	competitiveness	competitiveness	NOUN
ijtc-799	403	4	,	,	PUNCT
ijtc-799	403	5	14(1	14(1	NUM
ijtc-799	403	6	)	)	PUNCT
ijtc-799	403	7	,	,	PUNCT
ijtc-799	403	8	43–60	43–60	NOUN
ijtc-799	403	9	.	.	PUNCT
ijtc-799	404	1	https://doi.org/10.7441/joc.2022.01.03	https://doi.org/10.7441/joc.2022.01.03	PROPN
ijtc-799	404	2	ghozali	ghozali	PROPN
ijtc-799	404	3	,	,	PUNCT
ijtc-799	404	4	i.	i.	PROPN
ijtc-799	404	5	(	(	PUNCT
ijtc-799	404	6	2011	2011	NUM
ijtc-799	404	7	)	)	PUNCT
ijtc-799	404	8	.	.	PUNCT
ijtc-799	405	1	aplikasi	aplikasi	PROPN
ijtc-799	405	2	analisis	analisis	PROPN
ijtc-799	405	3	multivariate	multivariate	PROPN
ijtc-799	405	4	dengan	dengan	PROPN
ijtc-799	405	5	program	program	PROPN
ijtc-799	405	6	spss	spss	PROPN
ijtc-799	405	7	.	.	PUNCT
ijtc-799	406	1	badan	badan	PROPN
ijtc-799	406	2	penerbit	penerbit	PROPN
ijtc-799	406	3	universitas	universita	NOUN
ijtc-799	406	4	diponegoro	diponegoro	PROPN
ijtc-799	406	5	.	.	PUNCT
ijtc-799	407	1	girdžiūtė	girdžiūtė	NOUN
ijtc-799	407	2	,	,	PUNCT
ijtc-799	407	3	l.	l.	PROPN
ijtc-799	407	4	,	,	PUNCT
ijtc-799	407	5	&	&	CCONJ
ijtc-799	407	6	&	&	CCONJ
ijtc-799	407	7	slavickienė	slavickienė	PROPN
ijtc-799	407	8	,	,	PUNCT
ijtc-799	407	9	a.	a.	NOUN
ijtc-799	407	10	(	(	PUNCT
ijtc-799	407	11	2011	2011	NUM
ijtc-799	407	12	)	)	PUNCT
ijtc-799	407	13	.	.	PUNCT
ijtc-799	408	1	žemės	žemės	PROPN
ijtc-799	409	1	ūkio	ūkio	PROPN
ijtc-799	409	2	rizikos	rizikos	PROPN
ijtc-799	409	3	ir	ir	X
ijtc-799	409	4	jų	jų	ADP
ijtc-799	409	5	vertinimo	vertinimo	PROPN
ijtc-799	409	6	modeliai	modeliai	PROPN
ijtc-799	409	7	.	.	PUNCT
ijtc-799	410	1	vadybos	vadybos	PROPN
ijtc-799	410	2	mokslas	mokslas	PROPN
ijtc-799	410	3	ir	ir	PROPN
ijtc-799	410	4	studijos	studijos	PROPN
ijtc-799	410	5	-	-	PUNCT
ijtc-799	410	6	kaimo	kaimo	PROPN
ijtc-799	410	7	verslų	verslų	X
ijtc-799	410	8	ir	ir	X
ijtc-799	410	9	jų	jų	ADP
ijtc-799	410	10	infrastruktūros	infrastruktūro	NOUN
ijtc-799	410	11	plėtrai	plėtrai	PROPN
ijtc-799	410	12	,	,	PUNCT
ijtc-799	410	13	3	3	NUM
ijtc-799	410	14	,	,	PUNCT
ijtc-799	410	15	66–77	66–77	NUM
ijtc-799	410	16	.	.	PUNCT
ijtc-799	411	1	guasch	guasch	PROPN
ijtc-799	411	2	,	,	PUNCT
ijtc-799	411	3	j.	j.	PROPN
ijtc-799	411	4	l.	l.	PROPN
ijtc-799	411	5	,	,	PUNCT
ijtc-799	411	6	&	&	CCONJ
ijtc-799	411	7	hahn	hahn	PROPN
ijtc-799	411	8	,	,	PUNCT
ijtc-799	411	9	r.	r.	PROPN
ijtc-799	411	10	w.	w.	PROPN
ijtc-799	411	11	(	(	PUNCT
ijtc-799	411	12	1999	1999	NUM
ijtc-799	411	13	)	)	PUNCT
ijtc-799	411	14	.	.	PUNCT
ijtc-799	412	1	the	the	DET
ijtc-799	412	2	costs	cost	NOUN
ijtc-799	412	3	and	and	CCONJ
ijtc-799	412	4	benefits	benefit	NOUN
ijtc-799	412	5	of	of	ADP
ijtc-799	412	6	regulation	regulation	NOUN
ijtc-799	412	7	:	:	PUNCT
ijtc-799	412	8	implications	implication	NOUN
ijtc-799	412	9	for	for	ADP
ijtc-799	412	10	developing	develop	VERB
ijtc-799	412	11	countries	country	NOUN
ijtc-799	412	12	.	.	PUNCT
ijtc-799	413	1	the	the	DET
ijtc-799	413	2	world	world	PROPN
ijtc-799	413	3	bank	bank	PROPN
ijtc-799	413	4	research	research	PROPN
ijtc-799	413	5	observer	observer	PROPN
ijtc-799	413	6	,	,	PUNCT
ijtc-799	413	7	14(1	14(1	NUM
ijtc-799	413	8	)	)	PUNCT
ijtc-799	413	9	,	,	PUNCT
ijtc-799	413	10	137–158	137–158	NUM
ijtc-799	413	11	.	.	PUNCT
ijtc-799	413	12	https://doi.org/10.1093/wbro/14.1.137	https://doi.org/10.1093/wbro/14.1.137	NUM
ijtc-799	413	13	gujarati	gujarati	PROPN
ijtc-799	413	14	,	,	PUNCT
ijtc-799	413	15	d.	d.	PROPN
ijtc-799	413	16	(	(	PUNCT
ijtc-799	413	17	2003	2003	NUM
ijtc-799	413	18	)	)	PUNCT
ijtc-799	413	19	.	.	PUNCT
ijtc-799	414	1	ekonometri	ekonometri	PROPN
ijtc-799	414	2	dasar	dasar	PROPN
ijtc-799	414	3	(	(	PUNCT
ijtc-799	414	4	terjemahan	terjemahan	NOUN
ijtc-799	414	5	:	:	PUNCT
ijtc-799	414	6	sumarno	sumarno	PROPN
ijtc-799	414	7	zain	zain	PROPN
ijtc-799	414	8	,	,	PUNCT
ijtc-799	414	9	ed	ed	NOUN
ijtc-799	414	10	.	.	PUNCT
ijtc-799	414	11	)	)	PUNCT
ijtc-799	414	12	.	.	PUNCT
ijtc-799	415	1	erlangga	erlangga	PROPN
ijtc-799	415	2	.	.	PUNCT
ijtc-799	416	1	gujarati	gujarati	PROPN
ijtc-799	416	2	,	,	PUNCT
ijtc-799	416	3	d.	d.	PROPN
ijtc-799	416	4	,	,	PUNCT
ijtc-799	416	5	porter	porter	PROPN
ijtc-799	416	6	,	,	PUNCT
ijtc-799	416	7	d.	d.	PROPN
ijtc-799	416	8	c.	c.	PROPN
ijtc-799	416	9	,	,	PUNCT
ijtc-799	416	10	&	&	CCONJ
ijtc-799	416	11	gunasekar	gunasekar	PROPN
ijtc-799	416	12	,	,	PUNCT
ijtc-799	416	13	s.	s.	PROPN
ijtc-799	416	14	(	(	PUNCT
ijtc-799	416	15	2012	2012	NUM
ijtc-799	416	16	)	)	PUNCT
ijtc-799	416	17	.	.	PUNCT
ijtc-799	417	1	basic	basic	ADJ
ijtc-799	417	2	econometrics	econometric	NOUN
ijtc-799	417	3	.	.	PUNCT
ijtc-799	418	1	tata	tata	PROPN
ijtc-799	418	2	mcgrawhill	mcgrawhill	PROPN
ijtc-799	418	3	.	.	PUNCT
ijtc-799	419	1	jalilian	jalilian	PROPN
ijtc-799	419	2	,	,	PUNCT
ijtc-799	419	3	h.	h.	PROPN
ijtc-799	419	4	,	,	PUNCT
ijtc-799	419	5	kirkpatrick	kirkpatrick	PROPN
ijtc-799	419	6	,	,	PUNCT
ijtc-799	419	7	c.	c.	PROPN
ijtc-799	419	8	,	,	PUNCT
ijtc-799	419	9	&	&	CCONJ
ijtc-799	419	10	parker	parker	PROPN
ijtc-799	419	11	,	,	PUNCT
ijtc-799	419	12	d.	d.	PROPN
ijtc-799	419	13	(	(	PUNCT
ijtc-799	419	14	2007	2007	NUM
ijtc-799	419	15	)	)	PUNCT
ijtc-799	419	16	.	.	PUNCT
ijtc-799	420	1	the	the	DET
ijtc-799	420	2	impact	impact	NOUN
ijtc-799	420	3	of	of	ADP
ijtc-799	420	4	regulation	regulation	NOUN
ijtc-799	420	5	on	on	ADP
ijtc-799	420	6	economic	economic	ADJ
ijtc-799	420	7	growth	growth	NOUN
ijtc-799	420	8	in	in	ADP
ijtc-799	420	9	developing	develop	VERB
ijtc-799	420	10	countries	country	NOUN
ijtc-799	420	11	:	:	PUNCT
ijtc-799	420	12	a	a	DET
ijtc-799	420	13	cross	cross	ADJ
ijtc-799	420	14	-	-	ADJ
ijtc-799	420	15	country	country	ADJ
ijtc-799	420	16	analysis	analysis	NOUN
ijtc-799	420	17	.	.	PUNCT
ijtc-799	421	1	world	world	NOUN
ijtc-799	421	2	development	development	PROPN
ijtc-799	421	3	,	,	PUNCT
ijtc-799	421	4	35(1	35(1	NUM
ijtc-799	421	5	)	)	PUNCT
ijtc-799	421	6	,	,	PUNCT
ijtc-799	421	7	87	87	NUM
ijtc-799	421	8	–	–	PUNCT
ijtc-799	421	9	103	103	NUM
ijtc-799	421	10	.	.	PUNCT
ijtc-799	422	1	https://doi.org/10.1016/j.worlddev.2006.09.005	https://doi.org/10.1016/j.worlddev.2006.09.005	PROPN
ijtc-799	422	2	jean	jean	PROPN
ijtc-799	422	3	vasile	vasile	PROPN
ijtc-799	422	4	,	,	PUNCT
ijtc-799	422	5	a.	a.	NOUN
ijtc-799	422	6	,	,	PUNCT
ijtc-799	422	7	subic	subic	PROPN
ijtc-799	422	8	,	,	PUNCT
ijtc-799	422	9	j.	j.	PROPN
ijtc-799	422	10	,	,	PUNCT
ijtc-799	422	11	grubor	grubor	PROPN
ijtc-799	422	12	,	,	PUNCT
ijtc-799	422	13	a.	a.	PROPN
ijtc-799	422	14	,	,	PUNCT
ijtc-799	422	15	&	&	CCONJ
ijtc-799	422	16	privitera	privitera	PROPN
ijtc-799	422	17	,	,	PUNCT
ijtc-799	422	18	d.	d.	PROPN
ijtc-799	422	19	(	(	PUNCT
ijtc-799	422	20	2019	2019	NUM
ijtc-799	422	21	)	)	PUNCT
ijtc-799	422	22	.	.	PUNCT
ijtc-799	423	1	handbook	handbook	NOUN
ijtc-799	423	2	of	of	ADP
ijtc-799	423	3	research	research	NOUN
ijtc-799	423	4	on	on	ADP
ijtc-799	423	5	agricultural	agricultural	ADJ
ijtc-799	423	6	policy	policy	NOUN
ijtc-799	423	7	,	,	PUNCT
ijtc-799	423	8	rural	rural	ADJ
ijtc-799	423	9	development	development	NOUN
ijtc-799	423	10	,	,	PUNCT
ijtc-799	423	11	and	and	CCONJ
ijtc-799	423	12	entrepreneurship	entrepreneurship	NOUN
ijtc-799	423	13	in	in	ADP
ijtc-799	423	14	contemporary	contemporary	ADJ
ijtc-799	423	15	economies	economy	NOUN
ijtc-799	423	16	.	.	PUNCT
ijtc-799	424	1	igi	igi	PROPN
ijtc-799	424	2	global	global	PROPN
ijtc-799	424	3	.	.	PUNCT
ijtc-799	425	1	jeza	jeza	PROPN
ijtc-799	425	2	,	,	PUNCT
ijtc-799	425	3	m.	m.	NOUN
ijtc-799	425	4	t.	t.	PROPN
ijtc-799	425	5	,	,	PUNCT
ijtc-799	425	6	hassen	hassen	PROPN
ijtc-799	425	7	,	,	PUNCT
ijtc-799	425	8	a.	a.	NOUN
ijtc-799	425	9	a.	a.	PROPN
ijtc-799	425	10	,	,	PUNCT
ijtc-799	425	11	&	&	CCONJ
ijtc-799	425	12	ramakrishna	ramakrishna	PROPN
ijtc-799	425	13	,	,	PUNCT
ijtc-799	425	14	g.	g.	PROPN
ijtc-799	425	15	(	(	PUNCT
ijtc-799	425	16	2016	2016	NUM
ijtc-799	425	17	)	)	PUNCT
ijtc-799	425	18	.	.	PUNCT
ijtc-799	426	1	the	the	DET
ijtc-799	426	2	impact	impact	NOUN
ijtc-799	426	3	of	of	ADP
ijtc-799	426	4	foreign	foreign	ADJ
ijtc-799	426	5	direct	direct	ADJ
ijtc-799	426	6	investment	investment	NOUN
ijtc-799	426	7	(	(	PUNCT
ijtc-799	426	8	fdi	fdi	NOUN
ijtc-799	426	9	)	)	PUNCT
ijtc-799	426	10	flows	flow	NOUN
ijtc-799	426	11	on	on	ADP
ijtc-799	426	12	aggregate	aggregate	ADJ
ijtc-799	426	13	and	and	CCONJ
ijtc-799	426	14	disaggregate	disaggregate	ADJ
ijtc-799	426	15	tax	tax	NOUN
ijtc-799	426	16	revenues	revenue	NOUN
ijtc-799	426	17	in	in	ADP
ijtc-799	426	18	ethiopia	ethiopia	PROPN
ijtc-799	426	19	:	:	PUNCT
ijtc-799	426	20	a	a	DET
ijtc-799	426	21	bounds	bound	NOUN
ijtc-799	426	22	test	test	VERB
ijtc-799	426	23	with	with	ADP
ijtc-799	426	24	a	a	DET
ijtc-799	426	25	structural	structural	ADJ
ijtc-799	426	26	break	break	NOUN
ijtc-799	426	27	.	.	PUNCT
ijtc-799	427	1	asian	asian	ADJ
ijtc-799	427	2	-	-	PUNCT
ijtc-799	427	3	african	african	ADJ
ijtc-799	427	4	journal	journal	NOUN
ijtc-799	427	5	of	of	ADP
ijtc-799	427	6	economics	economic	NOUN
ijtc-799	427	7	and	and	CCONJ
ijtc-799	427	8	econometrics	econometric	NOUN
ijtc-799	427	9	,	,	PUNCT
ijtc-799	427	10	16(2	16(2	NUM
ijtc-799	427	11	)	)	PUNCT
ijtc-799	427	12	,	,	PUNCT
ijtc-799	427	13	171–201	171–201	NUM
ijtc-799	427	14	.	.	PUNCT
ijtc-799	428	1	jhingan	jhingan	PROPN
ijtc-799	428	2	,	,	PUNCT
ijtc-799	428	3	m.	m.	NOUN
ijtc-799	428	4	l.	l.	PROPN
ijtc-799	428	5	(	(	PUNCT
ijtc-799	428	6	2004	2004	NUM
ijtc-799	428	7	)	)	PUNCT
ijtc-799	428	8	.	.	PUNCT
ijtc-799	429	1	money	money	NOUN
ijtc-799	429	2	,	,	PUNCT
ijtc-799	429	3	banking	banking	NOUN
ijtc-799	429	4	,	,	PUNCT
ijtc-799	429	5	international	international	ADJ
ijtc-799	429	6	trade	trade	NOUN
ijtc-799	429	7	and	and	CCONJ
ijtc-799	429	8	public	public	ADJ
ijtc-799	429	9	finance	finance	NOUN
ijtc-799	429	10	.	.	PUNCT
ijtc-799	430	1	vrinda	vrinda	PROPN
ijtc-799	430	2	.	.	PUNCT
ijtc-799	431	1	kaufmann	kaufmann	PROPN
ijtc-799	431	2	,	,	PUNCT
ijtc-799	431	3	d.	d.	PROPN
ijtc-799	431	4	,	,	PUNCT
ijtc-799	431	5	kraay	kraay	PROPN
ijtc-799	431	6	,	,	PUNCT
ijtc-799	431	7	a.	a.	NOUN
ijtc-799	431	8	,	,	PUNCT
ijtc-799	431	9	&	&	CCONJ
ijtc-799	431	10	mastruzzi	mastruzzi	PROPN
ijtc-799	431	11	,	,	PUNCT
ijtc-799	431	12	m.	m.	NOUN
ijtc-799	431	13	(	(	PUNCT
ijtc-799	431	14	2010	2010	NUM
ijtc-799	431	15	)	)	PUNCT
ijtc-799	431	16	.	.	PUNCT
ijtc-799	432	1	response	response	NOUN
ijtc-799	432	2	to	to	ADP
ijtc-799	432	3	‘	'	PUNCT
ijtc-799	432	4	what	what	PRON
ijtc-799	432	5	do	do	AUX
ijtc-799	432	6	the	the	DET
ijtc-799	432	7	worldwide	worldwide	ADJ
ijtc-799	432	8	governance	governance	NOUN
ijtc-799	432	9	indicators	indicator	NOUN
ijtc-799	432	10	measure	measure	VERB
ijtc-799	432	11	?	?	PUNCT
ijtc-799	433	1	the	the	DET
ijtc-799	433	2	european	european	PROPN
ijtc-799	433	3	journal	journal	PROPN
ijtc-799	433	4	of	of	ADP
ijtc-799	433	5	development	development	PROPN
ijtc-799	433	6	research	research	NOUN
ijtc-799	433	7	,	,	PUNCT
ijtc-799	433	8	22	22	NUM
ijtc-799	433	9	,	,	PUNCT
ijtc-799	433	10	55–58	55–58	NUM
ijtc-799	433	11	.	.	PUNCT
ijtc-799	434	1	kitessa	kitessa	PROPN
ijtc-799	434	2	,	,	PUNCT
ijtc-799	434	3	d.	d.	PROPN
ijtc-799	434	4	t.	t.	PROPN
ijtc-799	434	5	,	,	PUNCT
ijtc-799	434	6	&	&	CCONJ
ijtc-799	434	7	jewaria	jewaria	PROPN
ijtc-799	434	8	,	,	PUNCT
ijtc-799	434	9	t.	t.	PROPN
ijtc-799	434	10	(	(	PUNCT
ijtc-799	434	11	2018	2018	NUM
ijtc-799	434	12	)	)	PUNCT
ijtc-799	434	13	.	.	PUNCT
ijtc-799	435	1	determinants	determinant	NOUN
ijtc-799	435	2	of	of	ADP
ijtc-799	435	3	tax	tax	NOUN
ijtc-799	435	4	revenue	revenue	NOUN
ijtc-799	435	5	in	in	ADP
ijtc-799	435	6	east	east	ADJ
ijtc-799	435	7	african	african	ADJ
ijtc-799	435	8	countries	country	NOUN
ijtc-799	435	9	:	:	PUNCT
ijtc-799	435	10	an	an	DET
ijtc-799	435	11	application	application	NOUN
ijtc-799	435	12	of	of	ADP
ijtc-799	435	13	multivariate	multivariate	NOUN
ijtc-799	435	14	panel	panel	NOUN
ijtc-799	435	15	data	datum	NOUN
ijtc-799	435	16	cointegration	cointegration	NOUN
ijtc-799	435	17	analysis	analysis	NOUN
ijtc-799	435	18	.	.	PUNCT
ijtc-799	436	1	journal	journal	PROPN
ijtc-799	436	2	of	of	ADP
ijtc-799	436	3	economics	economic	NOUN
ijtc-799	436	4	and	and	CCONJ
ijtc-799	436	5	international	international	ADJ
ijtc-799	436	6	finance	finance	NOUN
ijtc-799	436	7	,	,	PUNCT
ijtc-799	436	8	10(11	10(11	NUM
ijtc-799	436	9	)	)	PUNCT
ijtc-799	436	10	,	,	PUNCT
ijtc-799	436	11	134–155	134–155	NUM
ijtc-799	436	12	.	.	PUNCT
ijtc-799	437	1	https://doi.org/10.5897/jeif2018.0924	https://doi.org/10.5897/jeif2018.0924	PROPN
ijtc-799	437	2	kusi	kusi	PROPN
ijtc-799	437	3	,	,	PUNCT
ijtc-799	437	4	n.	n.	PROPN
ijtc-799	437	5	k.	k.	PROPN
ijtc-799	437	6	(	(	PUNCT
ijtc-799	437	7	1998	1998	NUM
ijtc-799	437	8	)	)	PUNCT
ijtc-799	437	9	.	.	PUNCT
ijtc-799	438	1	tax	tax	NOUN
ijtc-799	438	2	reform	reform	NOUN
ijtc-799	438	3	and	and	CCONJ
ijtc-799	438	4	revenue	revenue	NOUN
ijtc-799	438	5	productivity	productivity	NOUN
ijtc-799	438	6	in	in	ADP
ijtc-799	438	7	ghana	ghana	PROPN
ijtc-799	438	8	.	.	PUNCT
ijtc-799	439	1	nairobi	nairobi	PROPN
ijtc-799	439	2	,	,	PUNCT
ijtc-799	439	3	kenya	kenya	PROPN
ijtc-799	439	4	:	:	PUNCT
ijtc-799	439	5	the	the	DET
ijtc-799	439	6	african	african	ADJ
ijtc-799	439	7	economic	economic	ADJ
ijtc-799	439	8	research	research	NOUN
ijtc-799	439	9	consortium	consortium	NOUN
ijtc-799	439	10	.	.	PUNCT
ijtc-799	440	1	mahmood	mahmood	PROPN
ijtc-799	440	2	,	,	PUNCT
ijtc-799	440	3	h.	h.	PROPN
ijtc-799	440	4	,	,	PUNCT
ijtc-799	440	5	&	&	CCONJ
ijtc-799	440	6	chaudhary	chaudhary	PROPN
ijtc-799	440	7	,	,	PUNCT
ijtc-799	440	8	a.	a.	PROPN
ijtc-799	440	9	r.	r.	PROPN
ijtc-799	440	10	(	(	PUNCT
ijtc-799	440	11	2013	2013	NUM
ijtc-799	440	12	)	)	PUNCT
ijtc-799	440	13	.	.	PUNCT
ijtc-799	441	1	impact	impact	NOUN
ijtc-799	441	2	of	of	ADP
ijtc-799	441	3	fdi	fdi	NOUN
ijtc-799	441	4	on	on	ADP
ijtc-799	441	5	tax	tax	NOUN
ijtc-799	441	6	revenue	revenue	NOUN
ijtc-799	441	7	in	in	ADP
ijtc-799	441	8	pakistan	pakistan	PROPN
ijtc-799	441	9	.	.	PUNCT
ijtc-799	442	1	pakistan	pakistan	PROPN
ijtc-799	442	2	journal	journal	PROPN
ijtc-799	442	3	of	of	ADP
ijtc-799	442	4	commerce	commerce	PROPN
ijtc-799	442	5	and	and	CCONJ
ijtc-799	442	6	social	social	ADJ
ijtc-799	442	7	sciences	science	NOUN
ijtc-799	442	8	(	(	PUNCT
ijtc-799	442	9	pjcss	pjcss	ADJ
ijtc-799	442	10	)	)	PUNCT
ijtc-799	442	11	,	,	PUNCT
ijtc-799	442	12	7(1	7(1	NUM
ijtc-799	442	13	)	)	PUNCT
ijtc-799	442	14	,	,	PUNCT
ijtc-799	442	15	59–69	59–69	NUM
ijtc-799	442	16	.	.	PUNCT
ijtc-799	443	1	matsuyama	matsuyama	PROPN
ijtc-799	443	2	,	,	PUNCT
ijtc-799	443	3	k.	k.	PROPN
ijtc-799	443	4	(	(	PUNCT
ijtc-799	443	5	1992	1992	NUM
ijtc-799	443	6	)	)	PUNCT
ijtc-799	443	7	.	.	PUNCT
ijtc-799	444	1	agricultural	agricultural	ADJ
ijtc-799	444	2	productivity	productivity	NOUN
ijtc-799	444	3	,	,	PUNCT
ijtc-799	444	4	comparative	comparative	ADJ
ijtc-799	444	5	advantage	advantage	NOUN
ijtc-799	444	6	,	,	PUNCT
ijtc-799	444	7	and	and	CCONJ
ijtc-799	444	8	economic	economic	ADJ
ijtc-799	444	9	growth	growth	NOUN
ijtc-799	444	10	.	.	PUNCT
ijtc-799	445	1	journal	journal	NOUN
ijtc-799	445	2	of	of	ADP
ijtc-799	445	3	economic	economic	ADJ
ijtc-799	445	4	theory	theory	NOUN
ijtc-799	445	5	,	,	PUNCT
ijtc-799	445	6	58(2	58(2	NUM
ijtc-799	445	7	)	)	PUNCT
ijtc-799	445	8	,	,	PUNCT
ijtc-799	445	9	317–334	317–334	NUM
ijtc-799	445	10	.	.	PUNCT
ijtc-799	446	1	https://doi.org/10.1016/0022-0531(92)90057-o	https://doi.org/10.1016/0022-0531(92)90057-o	PROPN
ijtc-799	446	2	mohammed	mohammed	PROPN
ijtc-799	446	3	myles	myles	PROPN
ijtc-799	446	4	,	,	PUNCT
ijtc-799	446	5	g.	g.	PROPN
ijtc-799	446	6	d.	d.	PROPN
ijtc-799	446	7	(	(	PUNCT
ijtc-799	446	8	2000	2000	NUM
ijtc-799	446	9	)	)	PUNCT
ijtc-799	446	10	.	.	PUNCT
ijtc-799	447	1	taxation	taxation	NOUN
ijtc-799	447	2	and	and	CCONJ
ijtc-799	447	3	economic	economic	ADJ
ijtc-799	447	4	growth	growth	NOUN
ijtc-799	447	5	.	.	PUNCT
ijtc-799	448	1	fiscal	fiscal	ADJ
ijtc-799	448	2	studies	study	NOUN
ijtc-799	448	3	,	,	PUNCT
ijtc-799	448	4	21(1	21(1	NUM
ijtc-799	448	5	)	)	PUNCT
ijtc-799	448	6	,	,	PUNCT
ijtc-799	448	7	141	141	NUM
ijtc-799	448	8	–	–	PUNCT
ijtc-799	448	9	168	168	NUM
ijtc-799	448	10	.	.	PUNCT
ijtc-799	449	1	https://doi.org/10.1111/j.1475-5890.2000.tb00583.x	https://doi.org/10.1111/j.1475-5890.2000.tb00583.x	PROPN
ijtc-799	449	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	449	3	tax	tax	NOUN
ijtc-799	449	4	revenue	revenue	NOUN
ijtc-799	449	5	,	,	PUNCT
ijtc-799	449	6	fdi	fdi	NOUN
ijtc-799	449	7	,	,	PUNCT
ijtc-799	449	8	and	and	CCONJ
ijtc-799	449	9	agricultural	agricultural	ADJ
ijtc-799	449	10	sector	sector	NOUN
ijtc-799	449	11	:	:	PUNCT
ijtc-799	449	12	a	a	DET
ijtc-799	449	13	dynamic	dynamic	ADJ
ijtc-799	449	14	interaction	interaction	NOUN
ijtc-799	449	15	with	with	ADP
ijtc-799	449	16	regulatory	regulatory	ADJ
ijtc-799	449	17	quality	quality	NOUN
ijtc-799	449	18	as	as	ADP
ijtc-799	449	19	the	the	DET
ijtc-799	449	20	moderation	moderation	NOUN
ijtc-799	449	21	anwar	anwar	PROPN
ijtc-799	449	22	and	and	CCONJ
ijtc-799	449	23	wijaya	wijaya	PROPN
ijtc-799	449	24	543	543	NUM
ijtc-799	449	25	|	|	NOUN
ijtc-799	449	26	ilomata	ilomata	PROPN
ijtc-799	449	27	international	international	ADJ
ijtc-799	449	28	journal	journal	NOUN
ijtc-799	449	29	of	of	ADP
ijtc-799	449	30	tax	tax	PROPN
ijtc-799	449	31	&	&	CCONJ
ijtc-799	449	32	accounting	account	VERB
ijtc-799	449	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	449	34	nath	nath	NOUN
ijtc-799	449	35	,	,	PUNCT
ijtc-799	449	36	s.	s.	PROPN
ijtc-799	449	37	d.	d.	PROPN
ijtc-799	449	38	,	,	PUNCT
ijtc-799	449	39	alam	alam	PROPN
ijtc-799	449	40	,	,	PUNCT
ijtc-799	449	41	a.	a.	PROPN
ijtc-799	449	42	f.	f.	PROPN
ijtc-799	449	43	,	,	PUNCT
ijtc-799	449	44	&	&	CCONJ
ijtc-799	449	45	biswas	biswas	PROPN
ijtc-799	449	46	,	,	PUNCT
ijtc-799	449	47	m.	m.	PROPN
ijtc-799	449	48	r.	r.	PROPN
ijtc-799	449	49	(	(	PUNCT
ijtc-799	449	50	2022	2022	NUM
ijtc-799	449	51	)	)	PUNCT
ijtc-799	449	52	.	.	PUNCT
ijtc-799	450	1	the	the	DET
ijtc-799	450	2	impact	impact	NOUN
ijtc-799	450	3	of	of	ADP
ijtc-799	450	4	foreign	foreign	ADJ
ijtc-799	450	5	direct	direct	ADJ
ijtc-799	450	6	investment	investment	NOUN
ijtc-799	450	7	inflows	inflow	NOUN
ijtc-799	450	8	on	on	ADP
ijtc-799	450	9	the	the	DET
ijtc-799	450	10	tax	tax	NOUN
ijtc-799	450	11	revenues	revenue	NOUN
ijtc-799	450	12	in	in	ADP
ijtc-799	450	13	bangladesh	bangladesh	PROPN
ijtc-799	450	14	.	.	PUNCT
ijtc-799	451	1	indian	indian	PROPN
ijtc-799	451	2	journal	journal	PROPN
ijtc-799	451	3	of	of	ADP
ijtc-799	451	4	commerce	commerce	PROPN
ijtc-799	451	5	and	and	CCONJ
ijtc-799	451	6	management	management	NOUN
ijtc-799	451	7	studies	study	NOUN
ijtc-799	451	8	,	,	PUNCT
ijtc-799	451	9	13(02	13(02	NUM
ijtc-799	451	10	)	)	PUNCT
ijtc-799	451	11	,	,	PUNCT
ijtc-799	451	12	16–20	16–20	NUM
ijtc-799	451	13	.	.	PUNCT
ijtc-799	451	14	ngotho	ngotho	PROPN
ijtc-799	451	15	,	,	PUNCT
ijtc-799	451	16	j.	j.	PROPN
ijtc-799	451	17	,	,	PUNCT
ijtc-799	451	18	&	&	CCONJ
ijtc-799	451	19	kerongo	kerongo	PROPN
ijtc-799	451	20	,	,	PUNCT
ijtc-799	451	21	f.	f.	PROPN
ijtc-799	451	22	(	(	PUNCT
ijtc-799	451	23	2014	2014	NUM
ijtc-799	451	24	)	)	PUNCT
ijtc-799	451	25	.	.	PUNCT
ijtc-799	452	1	determinants	determinant	NOUN
ijtc-799	452	2	of	of	ADP
ijtc-799	452	3	revenue	revenue	NOUN
ijtc-799	452	4	collection	collection	NOUN
ijtc-799	452	5	in	in	ADP
ijtc-799	452	6	developing	develop	VERB
ijtc-799	452	7	countries	country	NOUN
ijtc-799	452	8	:	:	PUNCT
ijtc-799	452	9	kenya	kenya	PROPN
ijtc-799	452	10	’s	’s	PART
ijtc-799	452	11	tax	tax	NOUN
ijtc-799	452	12	collection	collection	NOUN
ijtc-799	452	13	perspective	perspective	NOUN
ijtc-799	452	14	.	.	PUNCT
ijtc-799	453	1	journal	journal	NOUN
ijtc-799	453	2	of	of	ADP
ijtc-799	453	3	management	management	NOUN
ijtc-799	453	4	and	and	CCONJ
ijtc-799	453	5	business	business	NOUN
ijtc-799	453	6	administration	administration	NOUN
ijtc-799	453	7	,	,	PUNCT
ijtc-799	453	8	1(1	1(1	NUM
ijtc-799	453	9	)	)	PUNCT
ijtc-799	453	10	.	.	PUNCT
ijtc-799	454	1	nguyen	nguyen	NOUN
ijtc-799	454	2	,	,	PUNCT
ijtc-799	454	3	h.	h.	PROPN
ijtc-799	454	4	t.	t.	PROPN
ijtc-799	454	5	,	,	PUNCT
ijtc-799	454	6	&	&	CCONJ
ijtc-799	454	7	darsono	darsono	PROPN
ijtc-799	454	8	,	,	PUNCT
ijtc-799	454	9	s.	s.	PROPN
ijtc-799	454	10	n.	n.	PROPN
ijtc-799	454	11	a.	a.	PROPN
ijtc-799	454	12	c.	c.	PROPN
ijtc-799	454	13	(	(	PUNCT
ijtc-799	454	14	2022	2022	NUM
ijtc-799	454	15	)	)	PUNCT
ijtc-799	454	16	.	.	PUNCT
ijtc-799	455	1	the	the	DET
ijtc-799	455	2	impacts	impact	NOUN
ijtc-799	455	3	of	of	ADP
ijtc-799	455	4	tax	tax	NOUN
ijtc-799	455	5	revenue	revenue	NOUN
ijtc-799	455	6	and	and	CCONJ
ijtc-799	455	7	investment	investment	NOUN
ijtc-799	455	8	on	on	ADP
ijtc-799	455	9	the	the	DET
ijtc-799	455	10	economic	economic	ADJ
ijtc-799	455	11	growth	growth	NOUN
ijtc-799	455	12	in	in	ADP
ijtc-799	455	13	southeast	southeast	ADJ
ijtc-799	455	14	asian	asian	ADJ
ijtc-799	455	15	countries	country	NOUN
ijtc-799	455	16	.	.	PUNCT
ijtc-799	456	1	journal	journal	NOUN
ijtc-799	456	2	of	of	ADP
ijtc-799	456	3	accounting	accounting	NOUN
ijtc-799	456	4	and	and	CCONJ
ijtc-799	456	5	investment	investment	NOUN
ijtc-799	456	6	,	,	PUNCT
ijtc-799	456	7	23(1	23(1	NUM
ijtc-799	456	8	)	)	PUNCT
ijtc-799	456	9	,	,	PUNCT
ijtc-799	456	10	128–146	128–146	NUM
ijtc-799	456	11	.	.	PUNCT
ijtc-799	457	1	https://doi.org/10.18196/jai.v23i1.13270	https://doi.org/10.18196/jai.v23i1.13270	PROPN
ijtc-799	458	1	oecd	oecd	PROPN
ijtc-799	458	2	.	.	PUNCT
ijtc-799	459	1	(	(	PUNCT
ijtc-799	459	2	2008	2008	NUM
ijtc-799	459	3	)	)	PUNCT
ijtc-799	459	4	.	.	PUNCT
ijtc-799	460	1	tax	tax	NOUN
ijtc-799	460	2	effects	effect	NOUN
ijtc-799	460	3	on	on	ADP
ijtc-799	460	4	foreign	foreign	ADJ
ijtc-799	460	5	direct	direct	ADJ
ijtc-799	460	6	investment	investment	NOUN
ijtc-799	460	7	–	–	PUNCT
ijtc-799	460	8	recent	recent	ADJ
ijtc-799	460	9	evidence	evidence	NOUN
ijtc-799	460	10	and	and	CCONJ
ijtc-799	460	11	policy	policy	NOUN
ijtc-799	460	12	analysis	analysis	NOUN
ijtc-799	460	13	.	.	PUNCT
ijtc-799	461	1	oecd	oecd	PROPN
ijtc-799	461	2	tax	tax	NOUN
ijtc-799	461	3	policy	policy	NOUN
ijtc-799	461	4	study	study	NOUN
ijtc-799	461	5	no.17	no.17	NOUN
ijtc-799	461	6	.	.	PUNCT
ijtc-799	462	1	oecd	oecd	PROPN
ijtc-799	462	2	.	.	PUNCT
ijtc-799	463	1	(	(	PUNCT
ijtc-799	463	2	2023	2023	NUM
ijtc-799	463	3	)	)	PUNCT
ijtc-799	463	4	.	.	PUNCT
ijtc-799	464	1	tax	tax	NOUN
ijtc-799	464	2	revenue	revenue	NOUN
ijtc-799	464	3	.	.	PUNCT
ijtc-799	465	1	https://data.oecd.org/tax/taxrevenue.htm#:~:text=total%20tax%20revenue%20as%20a,government%20controls%20the%20eco	https://data.oecd.org/tax/taxrevenue.htm#:~:text=total%20tax%20revenue%20as%20a,government%20controls%20the%20eco	PROPN
ijtc-799	465	2	nomy’s%20resources	nomy’s%20resource	NOUN
ijtc-799	465	3	.	.	PUNCT
ijtc-799	466	1	ofoegbu	ofoegbu	PROPN
ijtc-799	466	2	,	,	PUNCT
ijtc-799	466	3	g.	g.	PROPN
ijtc-799	466	4	n.	n.	PROPN
ijtc-799	466	5	,	,	PUNCT
ijtc-799	466	6	akwu	akwu	PROPN
ijtc-799	466	7	,	,	PUNCT
ijtc-799	466	8	d.	d.	PROPN
ijtc-799	466	9	o.	o.	PROPN
ijtc-799	466	10	,	,	PUNCT
ijtc-799	466	11	&	&	CCONJ
ijtc-799	466	12	o	o	NOUN
ijtc-799	466	13	,	,	PUNCT
ijtc-799	466	14	o.	o.	INTJ
ijtc-799	466	15	(	(	PUNCT
ijtc-799	466	16	2016	2016	NUM
ijtc-799	466	17	)	)	PUNCT
ijtc-799	466	18	.	.	PUNCT
ijtc-799	467	1	empirical	empirical	ADJ
ijtc-799	467	2	analysis	analysis	NOUN
ijtc-799	467	3	of	of	ADP
ijtc-799	467	4	effect	effect	NOUN
ijtc-799	467	5	of	of	ADP
ijtc-799	467	6	tax	tax	NOUN
ijtc-799	467	7	revenue	revenue	NOUN
ijtc-799	467	8	on	on	ADP
ijtc-799	467	9	economic	economic	ADJ
ijtc-799	467	10	development	development	NOUN
ijtc-799	467	11	of	of	ADP
ijtc-799	467	12	nigeria	nigeria	PROPN
ijtc-799	467	13	.	.	PUNCT
ijtc-799	468	1	international	international	ADJ
ijtc-799	468	2	journal	journal	PROPN
ijtc-799	468	3	of	of	ADP
ijtc-799	468	4	asian	asian	ADJ
ijtc-799	468	5	social	social	ADJ
ijtc-799	468	6	science	science	NOUN
ijtc-799	468	7	,	,	PUNCT
ijtc-799	468	8	6(10	6(10	NUM
ijtc-799	468	9	)	)	PUNCT
ijtc-799	468	10	,	,	PUNCT
ijtc-799	469	1	604–613	604–613	NUM
ijtc-799	469	2	.	.	PUNCT
ijtc-799	470	1	https://doi.org/10.18488/journal.1/2016.6.10/1.10.604.613	https://doi.org/10.18488/journal.1/2016.6.10/1.10.604.613	NUM
ijtc-799	470	2	ojong	ojong	NOUN
ijtc-799	470	3	,	,	PUNCT
ijtc-799	470	4	c.	c.	PROPN
ijtc-799	470	5	m.	m.	PROPN
ijtc-799	470	6	,	,	PUNCT
ijtc-799	470	7	anthony	anthony	PROPN
ijtc-799	470	8	,	,	PUNCT
ijtc-799	470	9	o.	o.	PROPN
ijtc-799	470	10	,	,	PUNCT
ijtc-799	470	11	&	&	CCONJ
ijtc-799	470	12	arikpo	arikpo	PROPN
ijtc-799	470	13	,	,	PUNCT
ijtc-799	470	14	o.	o.	PROPN
ijtc-799	470	15	f.	f.	PROPN
ijtc-799	470	16	(	(	PUNCT
ijtc-799	470	17	2016	2016	NUM
ijtc-799	470	18	)	)	PUNCT
ijtc-799	470	19	.	.	PUNCT
ijtc-799	471	1	the	the	DET
ijtc-799	471	2	impact	impact	NOUN
ijtc-799	471	3	of	of	ADP
ijtc-799	471	4	tax	tax	NOUN
ijtc-799	471	5	revenue	revenue	NOUN
ijtc-799	471	6	on	on	ADP
ijtc-799	471	7	economic	economic	ADJ
ijtc-799	471	8	growth	growth	NOUN
ijtc-799	471	9	:	:	PUNCT
ijtc-799	471	10	evidence	evidence	NOUN
ijtc-799	471	11	from	from	ADP
ijtc-799	471	12	nigeria	nigeria	PROPN
ijtc-799	471	13	.	.	PUNCT
ijtc-799	472	1	iosr	iosr	PROPN
ijtc-799	472	2	journal	journal	PROPN
ijtc-799	472	3	of	of	ADP
ijtc-799	472	4	economics	economic	NOUN
ijtc-799	472	5	and	and	CCONJ
ijtc-799	472	6	finance	finance	NOUN
ijtc-799	472	7	,	,	PUNCT
ijtc-799	472	8	7(1	7(1	NUM
ijtc-799	472	9	)	)	PUNCT
ijtc-799	472	10	,	,	PUNCT
ijtc-799	472	11	32–38	32–38	NUM
ijtc-799	472	12	.	.	PUNCT
ijtc-799	473	1	onakoya	onakoya	PROPN
ijtc-799	473	2	,	,	PUNCT
ijtc-799	473	3	a.	a.	PROPN
ijtc-799	473	4	b.	b.	PROPN
ijtc-799	473	5	,	,	PUNCT
ijtc-799	473	6	afintinni	afintinni	PROPN
ijtc-799	473	7	,	,	PUNCT
ijtc-799	473	8	o.	o.	PROPN
ijtc-799	473	9	i.	i.	PROPN
ijtc-799	473	10	,	,	PUNCT
ijtc-799	473	11	&	&	CCONJ
ijtc-799	473	12	ogundajo	ogundajo	ADJ
ijtc-799	473	13	,	,	PUNCT
ijtc-799	473	14	g.	g.	PROPN
ijtc-799	473	15	o.	o.	PROPN
ijtc-799	473	16	(	(	PUNCT
ijtc-799	473	17	2017	2017	NUM
ijtc-799	473	18	)	)	PUNCT
ijtc-799	473	19	.	.	PUNCT
ijtc-799	474	1	taxation	taxation	NOUN
ijtc-799	474	2	revenue	revenue	NOUN
ijtc-799	474	3	and	and	CCONJ
ijtc-799	474	4	economic	economic	ADJ
ijtc-799	474	5	growth	growth	NOUN
ijtc-799	474	6	in	in	ADP
ijtc-799	474	7	africa	africa	PROPN
ijtc-799	474	8	.	.	PUNCT
ijtc-799	475	1	journal	journal	PROPN
ijtc-799	475	2	of	of	ADP
ijtc-799	475	3	accounting	accounting	NOUN
ijtc-799	475	4	and	and	CCONJ
ijtc-799	475	5	taxation	taxation	NOUN
ijtc-799	475	6	,	,	PUNCT
ijtc-799	475	7	9(2	9(2	NUM
ijtc-799	475	8	)	)	PUNCT
ijtc-799	475	9	,	,	PUNCT
ijtc-799	475	10	11–22	11–22	NUM
ijtc-799	475	11	.	.	PUNCT
ijtc-799	476	1	https://doi.org/10.5897/jat2016.0236	https://doi.org/10.5897/jat2016.0236	NUM
ijtc-799	476	2	pejabat	pejabat	PROPN
ijtc-799	476	3	pengelola	pengelola	PROPN
ijtc-799	476	4	informasi	informasi	PROPN
ijtc-799	476	5	dan	dan	PROPN
ijtc-799	476	6	dokumentasi	dokumentasi	PROPN
ijtc-799	476	7	(	(	PUNCT
ijtc-799	476	8	ppid	ppid	NOUN
ijtc-799	476	9	)	)	PUNCT
ijtc-799	476	10	kementerian	kementerian	ADJ
ijtc-799	476	11	keuangan	keuangan	NOUN
ijtc-799	476	12	.	.	PUNCT
ijtc-799	477	1	(	(	PUNCT
ijtc-799	477	2	2021	2021	NUM
ijtc-799	477	3	)	)	PUNCT
ijtc-799	477	4	.	.	PUNCT
ijtc-799	478	1	pemerintah	pemerintah	PROPN
ijtc-799	479	1	perpanjang	perpanjang	PROPN
ijtc-799	479	2	insentif	insentif	PROPN
ijtc-799	479	3	pajak	pajak	ADV
ijtc-799	479	4	.	.	PUNCT
ijtc-799	480	1	https://e-ppid.kemenkeu.go.id/in/post/pemerintahperpanjang-insentif-pajak	https://e-ppid.kemenkeu.go.id/in/post/pemerintahperpanjang-insentif-pajak	PROPN
ijtc-799	480	2	.	.	PUNCT
ijtc-799	480	3	per-04	per-04	PROPN
ijtc-799	480	4	/	/	SYM
ijtc-799	480	5	pj/2020	pj/2020	PROPN
ijtc-799	480	6	tentang	tentang	PROPN
ijtc-799	480	7	petunjuk	petunjuk	PROPN
ijtc-799	480	8	teknis	teknis	PROPN
ijtc-799	480	9	pelaksanaan	pelaksanaan	PROPN
ijtc-799	480	10	administrasi	administrasi	PROPN
ijtc-799	480	11	nomor	nomor	PROPN
ijtc-799	480	12	pokok	pokok	PROPN
ijtc-799	480	13	wajib	wajib	PROPN
ijtc-799	480	14	pajak	pajak	PROPN
ijtc-799	480	15	,	,	PUNCT
ijtc-799	480	16	sertifikat	sertifikat	PROPN
ijtc-799	480	17	elektronik	elektronik	PROPN
ijtc-799	480	18	,	,	PUNCT
ijtc-799	480	19	dan	dan	PROPN
ijtc-799	480	20	pengukuhan	pengukuhan	PROPN
ijtc-799	480	21	pengusaha	pengusaha	VERB
ijtc-799	480	22	kena	kena	PROPN
ijtc-799	480	23	pajak	pajak	ADV
ijtc-799	480	24	.	.	PUNCT
ijtc-799	481	1	(	(	PUNCT
ijtc-799	481	2	n.d	n.d	PROPN
ijtc-799	481	3	.	.	PROPN
ijtc-799	481	4	)	)	PUNCT
ijtc-799	481	5	.	.	PUNCT
ijtc-799	482	1	peraturan	peraturan	NOUN
ijtc-799	482	2	pemerintah	pemerintah	PROPN
ijtc-799	482	3	nomor	nomor	VERB
ijtc-799	482	4	78	78	NUM
ijtc-799	482	5	tahun	tahun	PROPN
ijtc-799	482	6	2019	2019	NUM
ijtc-799	482	7	tentang	tentang	PROPN
ijtc-799	482	8	fasilitas	fasilita	VERB
ijtc-799	482	9	pajak	pajak	ADV
ijtc-799	482	10	penghasilan	penghasilan	PROPN
ijtc-799	482	11	untuk	untuk	PROPN
ijtc-799	482	12	penanaman	penanaman	PROPN
ijtc-799	482	13	modal	modal	PROPN
ijtc-799	482	14	di	di	PROPN
ijtc-799	482	15	bidang	bidang	PROPN
ijtc-799	482	16	-	-	PUNCT
ijtc-799	482	17	bidang	bidang	PROPN
ijtc-799	482	18	usaha	usaha	PROPN
ijtc-799	482	19	tertentu	tertentu	PROPN
ijtc-799	482	20	.	.	PUNCT
ijtc-799	483	1	pfister	pfister	PROPN
ijtc-799	483	2	,	,	PUNCT
ijtc-799	483	3	m.	m.	NOUN
ijtc-799	483	4	(	(	PUNCT
ijtc-799	483	5	2009	2009	NUM
ijtc-799	483	6	)	)	PUNCT
ijtc-799	483	7	.	.	PUNCT
ijtc-799	484	1	taxation	taxation	NOUN
ijtc-799	484	2	for	for	ADP
ijtc-799	484	3	investment	investment	NOUN
ijtc-799	484	4	and	and	CCONJ
ijtc-799	484	5	development	development	NOUN
ijtc-799	484	6	:	:	PUNCT
ijtc-799	484	7	an	an	DET
ijtc-799	484	8	overview	overview	NOUN
ijtc-799	484	9	of	of	ADP
ijtc-799	484	10	policy	policy	NOUN
ijtc-799	484	11	challenges	challenge	NOUN
ijtc-799	484	12	in	in	ADP
ijtc-799	484	13	africa	africa	PROPN
ijtc-799	484	14	.	.	PUNCT
ijtc-799	485	1	ministerial	ministerial	ADJ
ijtc-799	485	2	meeting	meeting	NOUN
ijtc-799	485	3	and	and	CCONJ
ijtc-799	485	4	expert	expert	NOUN
ijtc-799	485	5	roundtable	roundtable	NOUN
ijtc-799	485	6	of	of	ADP
ijtc-799	485	7	the	the	DET
ijtc-799	485	8	nepad	nepad	NOUN
ijtc-799	485	9	–	–	PUNCT
ijtc-799	485	10	oecd	oecd	PROPN
ijtc-799	485	11	africa	africa	PROPN
ijtc-799	485	12	investment	investment	PROPN
ijtc-799	485	13	initiative	initiative	NOUN
ijtc-799	485	14	.	.	PUNCT
ijtc-799	486	1	phuong	phuong	PROPN
ijtc-799	486	2	,	,	PUNCT
ijtc-799	486	3	l.	l.	PROPN
ijtc-799	486	4	n.	n.	PROPN
ijtc-799	486	5	(	(	PUNCT
ijtc-799	486	6	2015	2015	NUM
ijtc-799	486	7	)	)	PUNCT
ijtc-799	486	8	.	.	PUNCT
ijtc-799	487	1	the	the	DET
ijtc-799	487	2	impact	impact	NOUN
ijtc-799	487	3	of	of	ADP
ijtc-799	487	4	institutional	institutional	ADJ
ijtc-799	487	5	quality	quality	NOUN
ijtc-799	487	6	on	on	ADP
ijtc-799	487	7	tax	tax	NOUN
ijtc-799	487	8	revenue	revenue	NOUN
ijtc-799	487	9	in	in	ADP
ijtc-799	487	10	developing	develop	VERB
ijtc-799	487	11	countries	country	NOUN
ijtc-799	487	12	.	.	PUNCT
ijtc-799	488	1	asian	asian	ADJ
ijtc-799	488	2	journal	journal	PROPN
ijtc-799	488	3	of	of	ADP
ijtc-799	488	4	empirical	empirical	ADJ
ijtc-799	488	5	research	research	NOUN
ijtc-799	488	6	,	,	PUNCT
ijtc-799	488	7	5(10	5(10	NUM
ijtc-799	488	8	)	)	PUNCT
ijtc-799	488	9	,	,	PUNCT
ijtc-799	488	10	181–195	181–195	NUM
ijtc-799	488	11	.	.	PUNCT
ijtc-799	489	1	piancastelli	piancastelli	PROPN
ijtc-799	489	2	,	,	PUNCT
ijtc-799	489	3	m.	m.	NOUN
ijtc-799	489	4	(	(	PUNCT
ijtc-799	489	5	2001	2001	NUM
ijtc-799	489	6	)	)	PUNCT
ijtc-799	489	7	.	.	PUNCT
ijtc-799	490	1	measuring	measure	VERB
ijtc-799	490	2	the	the	DET
ijtc-799	490	3	tax	tax	NOUN
ijtc-799	490	4	effort	effort	NOUN
ijtc-799	490	5	of	of	ADP
ijtc-799	490	6	developed	develop	VERB
ijtc-799	490	7	and	and	CCONJ
ijtc-799	490	8	developing	develop	VERB
ijtc-799	490	9	countries	country	NOUN
ijtc-799	490	10	:	:	PUNCT
ijtc-799	490	11	cross	cross	PROPN
ijtc-799	490	12	country	country	PROPN
ijtc-799	490	13	panel	panel	NOUN
ijtc-799	490	14	data	data	VERB
ijtc-799	490	15	analysis-1985/95	analysis-1985/95	PROPN
ijtc-799	490	16	.	.	PUNCT
ijtc-799	491	1	pmk	pmk	PROPN
ijtc-799	491	2	nomor	nomor	PROPN
ijtc-799	491	3	59	59	NUM
ijtc-799	491	4	tahun	tahun	PROPN
ijtc-799	491	5	2022	2022	NUM
ijtc-799	491	6	tentang	tentang	PROPN
ijtc-799	491	7	perubahan	perubahan	PROPN
ijtc-799	491	8	atas	atas	PROPN
ijtc-799	491	9	pmk	pmk	PROPN
ijtc-799	491	10	nomor	nomor	PROPN
ijtc-799	491	11	231	231	NUM
ijtc-799	491	12	/	/	SYM
ijtc-799	491	13	pmk.03/2019	pmk.03/2019	PROPN
ijtc-799	491	14	tentang	tentang	PROPN
ijtc-799	491	15	tata	tata	PROPN
ijtc-799	491	16	cara	cara	PROPN
ijtc-799	491	17	pendaftaran	pendaftaran	VERB
ijtc-799	491	18	dan	dan	PROPN
ijtc-799	491	19	penghapusan	penghapusan	PROPN
ijtc-799	491	20	npwp	npwp	PROPN
ijtc-799	491	21	,	,	PUNCT
ijtc-799	491	22	pengukuhan	pengukuhan	PROPN
ijtc-799	491	23	dan	dan	PROPN
ijtc-799	491	24	pencabutan	pencabutan	PROPN
ijtc-799	491	25	pengukuhan	pengukuhan	PROPN
ijtc-799	491	26	pkp	pkp	PROPN
ijtc-799	491	27	,	,	PUNCT
ijtc-799	491	28	serta	serta	PROPN
ijtc-799	491	29	pemotongan	pemotongan	PROPN
ijtc-799	491	30	dan	dan	PROPN
ijtc-799	491	31	/	/	SYM
ijtc-799	491	32	atau	atau	PROPN
ijtc-799	491	33	penyetoran	penyetoran	PROPN
ijtc-799	491	34	,	,	PUNCT
ijtc-799	491	35	dan	dan	PROPN
ijtc-799	491	36	pelaporan	pelaporan	PROPN
ijtc-799	491	37	pajak	pajak	PROPN
ijtc-799	491	38	bagi	bagi	PROPN
ijtc-799	491	39	instansi	instansi	PROPN
ijtc-799	491	40	pemerintah	pemerintah	PROPN
ijtc-799	491	41	.	.	PUNCT
ijtc-799	492	1	(	(	PUNCT
ijtc-799	492	2	n.d	n.d	PROPN
ijtc-799	492	3	.	.	PROPN
ijtc-799	492	4	)	)	PUNCT
ijtc-799	492	5	.	.	PUNCT
ijtc-799	493	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	493	2	tax	tax	NOUN
ijtc-799	493	3	revenue	revenue	NOUN
ijtc-799	493	4	,	,	PUNCT
ijtc-799	493	5	fdi	fdi	NOUN
ijtc-799	493	6	,	,	PUNCT
ijtc-799	493	7	and	and	CCONJ
ijtc-799	493	8	agricultural	agricultural	ADJ
ijtc-799	493	9	sector	sector	NOUN
ijtc-799	493	10	:	:	PUNCT
ijtc-799	493	11	a	a	DET
ijtc-799	493	12	dynamic	dynamic	ADJ
ijtc-799	493	13	interaction	interaction	NOUN
ijtc-799	493	14	with	with	ADP
ijtc-799	493	15	regulatory	regulatory	ADJ
ijtc-799	493	16	quality	quality	NOUN
ijtc-799	493	17	as	as	ADP
ijtc-799	493	18	the	the	DET
ijtc-799	493	19	moderation	moderation	NOUN
ijtc-799	493	20	anwar	anwar	PROPN
ijtc-799	493	21	and	and	CCONJ
ijtc-799	493	22	wijaya	wijaya	PROPN
ijtc-799	493	23	544	544	NUM
ijtc-799	493	24	|	|	NOUN
ijtc-799	493	25	ilomata	ilomata	PROPN
ijtc-799	493	26	international	international	ADJ
ijtc-799	493	27	journal	journal	NOUN
ijtc-799	493	28	of	of	ADP
ijtc-799	493	29	tax	tax	PROPN
ijtc-799	493	30	&	&	CCONJ
ijtc-799	493	31	accounting	account	VERB
ijtc-799	493	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	493	33	posner	posner	NOUN
ijtc-799	493	34	,	,	PUNCT
ijtc-799	493	35	r.	r.	PROPN
ijtc-799	493	36	(	(	PUNCT
ijtc-799	493	37	1974	1974	NUM
ijtc-799	493	38	)	)	PUNCT
ijtc-799	493	39	.	.	PUNCT
ijtc-799	494	1	theories	theory	NOUN
ijtc-799	494	2	of	of	ADP
ijtc-799	494	3	economic	economic	ADJ
ijtc-799	494	4	regulation	regulation	NOUN
ijtc-799	494	5	.	.	PUNCT
ijtc-799	495	1	https://doi.org/10.3386/w0041	https://doi.org/10.3386/w0041	NUM
ijtc-799	495	2	pratomo	pratomo	NOUN
ijtc-799	495	3	,	,	PUNCT
ijtc-799	495	4	a.	a.	PROPN
ijtc-799	495	5	w.	w.	PROPN
ijtc-799	495	6	(	(	PUNCT
ijtc-799	495	7	2020	2020	NUM
ijtc-799	495	8	)	)	PUNCT
ijtc-799	495	9	.	.	PUNCT
ijtc-799	496	1	the	the	DET
ijtc-799	496	2	effect	effect	NOUN
ijtc-799	496	3	of	of	ADP
ijtc-799	496	4	foreign	foreign	ADJ
ijtc-799	496	5	direct	direct	ADJ
ijtc-799	496	6	investment	investment	NOUN
ijtc-799	496	7	on	on	ADP
ijtc-799	496	8	tax	tax	NOUN
ijtc-799	496	9	revenue	revenue	NOUN
ijtc-799	496	10	in	in	ADP
ijtc-799	496	11	developing	develop	VERB
ijtc-799	496	12	countries	country	NOUN
ijtc-799	496	13	.	.	PUNCT
ijtc-799	497	1	jurnal	jurnal	ADJ
ijtc-799	497	2	bppk	bppk	ADJ
ijtc-799	497	3	 	 	SPACE
ijtc-799	497	4	:	:	PUNCT
ijtc-799	497	5	badan	badan	PROPN
ijtc-799	497	6	pendidikan	pendidikan	PROPN
ijtc-799	497	7	dan	dan	PROPN
ijtc-799	497	8	pelatihan	pelatihan	PROPN
ijtc-799	497	9	keuangan	keuangan	PROPN
ijtc-799	497	10	,	,	PUNCT
ijtc-799	497	11	13(1	13(1	NUM
ijtc-799	497	12	)	)	PUNCT
ijtc-799	497	13	,	,	PUNCT
ijtc-799	497	14	83–95	83–95	NUM
ijtc-799	497	15	.	.	PUNCT
ijtc-799	498	1	https://doi.org/10.48108/jurnalbppk.v13i1.484	https://doi.org/10.48108/jurnalbppk.v13i1.484	VERB
ijtc-799	498	2	profeta	profeta	PROPN
ijtc-799	498	3	,	,	PUNCT
ijtc-799	498	4	p.	p.	NOUN
ijtc-799	498	5	,	,	PUNCT
ijtc-799	498	6	&	&	CCONJ
ijtc-799	498	7	scabrosetti	scabrosetti	PROPN
ijtc-799	498	8	,	,	PUNCT
ijtc-799	498	9	s.	s.	PROPN
ijtc-799	498	10	(	(	PUNCT
ijtc-799	498	11	2010	2010	NUM
ijtc-799	498	12	)	)	PUNCT
ijtc-799	498	13	.	.	PUNCT
ijtc-799	499	1	he	he	PRON
ijtc-799	499	2	political	political	ADJ
ijtc-799	499	3	economy	economy	NOUN
ijtc-799	499	4	of	of	ADP
ijtc-799	499	5	taxation	taxation	NOUN
ijtc-799	499	6	:	:	PUNCT
ijtc-799	499	7	lessons	lesson	NOUN
ijtc-799	499	8	from	from	ADP
ijtc-799	499	9	developing	develop	VERB
ijtc-799	499	10	countries	country	NOUN
ijtc-799	499	11	.	.	PUNCT
ijtc-799	500	1	edward	edward	PROPN
ijtc-799	500	2	elgar	elgar	PROPN
ijtc-799	500	3	publishing	publishing	PROPN
ijtc-799	500	4	.	.	PUNCT
ijtc-799	501	1	rahayu	rahayu	PROPN
ijtc-799	501	2	,	,	PUNCT
ijtc-799	501	3	n.	n.	PROPN
ijtc-799	501	4	(	(	PUNCT
ijtc-799	501	5	20107	20107	NUM
ijtc-799	501	6	)	)	PUNCT
ijtc-799	501	7	.	.	PUNCT
ijtc-799	502	1	pengaruh	pengaruh	NOUN
ijtc-799	502	2	pengetahuan	pengetahuan	PROPN
ijtc-799	502	3	perpajakan	perpajakan	VERB
ijtc-799	502	4	,	,	PUNCT
ijtc-799	502	5	ketegasan	ketegasan	PROPN
ijtc-799	502	6	sanksi	sanksi	PROPN
ijtc-799	502	7	pajak	pajak	PROPN
ijtc-799	502	8	,	,	PUNCT
ijtc-799	502	9	dan	dan	PROPN
ijtc-799	502	10	tax	tax	PROPN
ijtc-799	502	11	amnesty	amnesty	PROPN
ijtc-799	502	12	terhadap	terhadap	PROPN
ijtc-799	502	13	kepatuhan	kepatuhan	PROPN
ijtc-799	502	14	wajib	wajib	PROPN
ijtc-799	502	15	pajak	pajak	PROPN
ijtc-799	502	16	.	.	PUNCT
ijtc-799	503	1	akuntansi	akuntansi	PROPN
ijtc-799	503	2	dewantara	dewantara	PROPN
ijtc-799	503	3	,	,	PUNCT
ijtc-799	503	4	1(1	1(1	NUM
ijtc-799	503	5	)	)	PUNCT
ijtc-799	503	6	,	,	PUNCT
ijtc-799	503	7	15–30	15–30	NUM
ijtc-799	503	8	.	.	PUNCT
ijtc-799	504	1	saad	saad	PROPN
ijtc-799	504	2	,	,	PUNCT
ijtc-799	504	3	n.	n.	PROPN
ijtc-799	504	4	(	(	PUNCT
ijtc-799	504	5	2014	2014	NUM
ijtc-799	504	6	)	)	PUNCT
ijtc-799	504	7	.	.	PUNCT
ijtc-799	505	1	tax	tax	NOUN
ijtc-799	505	2	knowledge	knowledge	NOUN
ijtc-799	505	3	,	,	PUNCT
ijtc-799	505	4	tax	tax	NOUN
ijtc-799	505	5	complexity	complexity	NOUN
ijtc-799	505	6	and	and	CCONJ
ijtc-799	505	7	tax	tax	NOUN
ijtc-799	505	8	compliance	compliance	NOUN
ijtc-799	505	9	:	:	PUNCT
ijtc-799	505	10	taxpayers	taxpayer	NOUN
ijtc-799	505	11	’	'	PUNCT
ijtc-799	505	12	view	view	NOUN
ijtc-799	505	13	.	.	PUNCT
ijtc-799	506	1	procedia	procedia	ADJ
ijtc-799	506	2	social	social	ADJ
ijtc-799	506	3	and	and	CCONJ
ijtc-799	506	4	behavioral	behavioral	ADJ
ijtc-799	506	5	sciences	science	NOUN
ijtc-799	506	6	,	,	PUNCT
ijtc-799	506	7	109	109	NUM
ijtc-799	506	8	,	,	PUNCT
ijtc-799	506	9	1069–1075	1069–1075	NUM
ijtc-799	506	10	.	.	PUNCT
ijtc-799	507	1	https://doi.org/10.1016/j.sbspro.2013.12.590	https://doi.org/10.1016/j.sbspro.2013.12.590	NUM
ijtc-799	507	2	saibu	saibu	NOUN
ijtc-799	507	3	,	,	PUNCT
ijtc-799	507	4	o.	o.	PROPN
ijtc-799	507	5	m.	m.	NOUN
ijtc-799	507	6	,	,	PUNCT
ijtc-799	507	7	&	&	CCONJ
ijtc-799	507	8	olatunbosun	olatunbosun	PROPN
ijtc-799	507	9	,	,	PUNCT
ijtc-799	507	10	s.	s.	PROPN
ijtc-799	507	11	o.	o.	PROPN
ijtc-799	507	12	(	(	PUNCT
ijtc-799	507	13	2013	2013	NUM
ijtc-799	507	14	)	)	PUNCT
ijtc-799	507	15	.	.	PUNCT
ijtc-799	508	1	macroeconomic	macroeconomic	ADJ
ijtc-799	508	2	determinants	determinant	NOUN
ijtc-799	508	3	of	of	ADP
ijtc-799	508	4	tax	tax	NOUN
ijtc-799	508	5	revenue	revenue	NOUN
ijtc-799	508	6	in	in	ADP
ijtc-799	508	7	nigeria	nigeria	PROPN
ijtc-799	508	8	(	(	PUNCT
ijtc-799	508	9	19702011	19702011	NUM
ijtc-799	508	10	)	)	PUNCT
ijtc-799	508	11	.	.	PUNCT
ijtc-799	509	1	sarwedi	sarwedi	PROPN
ijtc-799	509	2	,	,	PUNCT
ijtc-799	509	3	s.	s.	PROPN
ijtc-799	509	4	(	(	PUNCT
ijtc-799	509	5	2002	2002	NUM
ijtc-799	509	6	)	)	PUNCT
ijtc-799	509	7	.	.	PUNCT
ijtc-799	509	8	)	)	PUNCT
ijtc-799	509	9	.	.	PUNCT
ijtc-799	510	1	investasi	investasi	PROPN
ijtc-799	510	2	asing	asing	PROPN
ijtc-799	510	3	langsung	langsung	PROPN
ijtc-799	510	4	di	di	PROPN
ijtc-799	510	5	indonesia	indonesia	PROPN
ijtc-799	510	6	dan	dan	PROPN
ijtc-799	510	7	faktor	faktor	PROPN
ijtc-799	510	8	yang	yang	PROPN
ijtc-799	510	9	mempengaruhinya	mempengaruhinya	PROPN
ijtc-799	510	10	.	.	PUNCT
ijtc-799	511	1	jurnal	jurnal	PROPN
ijtc-799	511	2	akuntansi	akuntansi	PROPN
ijtc-799	511	3	dan	dan	PROPN
ijtc-799	511	4	keuangan	keuangan	PROPN
ijtc-799	511	5	,	,	PUNCT
ijtc-799	511	6	4(1	4(1	NOUN
ijtc-799	511	7	)	)	PUNCT
ijtc-799	511	8	,	,	PUNCT
ijtc-799	511	9	17–35	17–35	NUM
ijtc-799	511	10	.	.	PUNCT
ijtc-799	512	1	saunders	saunder	NOUN
ijtc-799	512	2	,	,	PUNCT
ijtc-799	512	3	m.	m.	NOUN
ijtc-799	512	4	,	,	PUNCT
ijtc-799	512	5	lewis	lewis	PROPN
ijtc-799	512	6	,	,	PUNCT
ijtc-799	512	7	p.	p.	PROPN
ijtc-799	512	8	,	,	PUNCT
ijtc-799	512	9	&	&	CCONJ
ijtc-799	512	10	thornhill	thornhill	PROPN
ijtc-799	512	11	,	,	PUNCT
ijtc-799	512	12	a.	a.	NOUN
ijtc-799	512	13	(	(	PUNCT
ijtc-799	512	14	2016	2016	NUM
ijtc-799	512	15	)	)	PUNCT
ijtc-799	512	16	.	.	PUNCT
ijtc-799	513	1	research	research	NOUN
ijtc-799	513	2	methods	method	NOUN
ijtc-799	513	3	for	for	ADP
ijtc-799	513	4	business	business	NOUN
ijtc-799	513	5	students	student	NOUN
ijtc-799	513	6	(	(	PUNCT
ijtc-799	513	7	seventh	seventh	PROPN
ijtc-799	513	8	edition	edition	NOUN
ijtc-799	513	9	)	)	PUNCT
ijtc-799	513	10	.	.	PUNCT
ijtc-799	514	1	pearson	pearson	PROPN
ijtc-799	514	2	education	education	PROPN
ijtc-799	514	3	limited	limit	VERB
ijtc-799	514	4	.	.	PUNCT
ijtc-799	515	1	schneider	schneider	PROPN
ijtc-799	515	2	,	,	PUNCT
ijtc-799	515	3	f.	f.	PROPN
ijtc-799	515	4	(	(	PUNCT
ijtc-799	515	5	2005	2005	NUM
ijtc-799	515	6	)	)	PUNCT
ijtc-799	515	7	.	.	PUNCT
ijtc-799	516	1	shadow	shadow	NOUN
ijtc-799	516	2	economies	economy	NOUN
ijtc-799	516	3	around	around	ADP
ijtc-799	516	4	the	the	DET
ijtc-799	516	5	world	world	NOUN
ijtc-799	516	6	:	:	PUNCT
ijtc-799	516	7	what	what	PRON
ijtc-799	516	8	do	do	AUX
ijtc-799	516	9	we	we	PRON
ijtc-799	516	10	really	really	ADV
ijtc-799	516	11	know	know	VERB
ijtc-799	516	12	?	?	PUNCT
ijtc-799	517	1	european	european	ADJ
ijtc-799	517	2	journal	journal	PROPN
ijtc-799	517	3	of	of	ADP
ijtc-799	517	4	political	political	ADJ
ijtc-799	517	5	economy	economy	NOUN
ijtc-799	517	6	,	,	PUNCT
ijtc-799	517	7	21(3	21(3	NUM
ijtc-799	517	8	)	)	PUNCT
ijtc-799	517	9	,	,	PUNCT
ijtc-799	517	10	598–642	598–642	NUM
ijtc-799	517	11	.	.	PUNCT
ijtc-799	518	1	https://doi.org/10.1016/j.ejpoleco.2004.10.002	https://doi.org/10.1016/j.ejpoleco.2004.10.002	PROPN
ijtc-799	518	2	schneider	schneider	PROPN
ijtc-799	518	3	,	,	PUNCT
ijtc-799	518	4	f.	f.	PROPN
ijtc-799	518	5	,	,	PUNCT
ijtc-799	518	6	buehn	buehn	PROPN
ijtc-799	518	7	,	,	PUNCT
ijtc-799	518	8	a.	a.	NOUN
ijtc-799	518	9	,	,	PUNCT
ijtc-799	518	10	&	&	CCONJ
ijtc-799	518	11	montenegro	montenegro	PROPN
ijtc-799	518	12	,	,	PUNCT
ijtc-799	518	13	c.	c.	PROPN
ijtc-799	518	14	e.	e.	PROPN
ijtc-799	518	15	(	(	PUNCT
ijtc-799	518	16	2010	2010	NUM
ijtc-799	518	17	)	)	PUNCT
ijtc-799	518	18	.	.	PUNCT
ijtc-799	519	1	new	new	ADJ
ijtc-799	519	2	estimates	estimate	NOUN
ijtc-799	519	3	for	for	ADP
ijtc-799	519	4	the	the	DET
ijtc-799	519	5	shadow	shadow	NOUN
ijtc-799	519	6	economies	economie	VERB
ijtc-799	519	7	all	all	ADV
ijtc-799	519	8	over	over	ADP
ijtc-799	519	9	the	the	DET
ijtc-799	519	10	world	world	NOUN
ijtc-799	519	11	.	.	PUNCT
ijtc-799	520	1	international	international	ADJ
ijtc-799	520	2	economic	economic	ADJ
ijtc-799	520	3	journal	journal	NOUN
ijtc-799	520	4	,	,	PUNCT
ijtc-799	520	5	24(4	24(4	NUM
ijtc-799	520	6	)	)	PUNCT
ijtc-799	520	7	,	,	PUNCT
ijtc-799	520	8	443–461	443–461	NUM
ijtc-799	520	9	.	.	PUNCT
ijtc-799	520	10	https://doi.org/10.1080/10168737.2010.525974	https://doi.org/10.1080/10168737.2010.525974	PROPN
ijtc-799	521	1	schneider	schneider	PROPN
ijtc-799	521	2	,	,	PUNCT
ijtc-799	521	3	f.	f.	PROPN
ijtc-799	521	4	g.	g.	PROPN
ijtc-799	521	5	,	,	PUNCT
ijtc-799	521	6	&	&	CCONJ
ijtc-799	521	7	klinglmair	klinglmair	PROPN
ijtc-799	521	8	,	,	PUNCT
ijtc-799	521	9	r.	r.	PROPN
ijtc-799	521	10	(	(	PUNCT
ijtc-799	521	11	2004	2004	NUM
ijtc-799	521	12	)	)	PUNCT
ijtc-799	521	13	.	.	PUNCT
ijtc-799	522	1	shadow	shadow	NOUN
ijtc-799	522	2	economies	economy	NOUN
ijtc-799	522	3	around	around	ADP
ijtc-799	522	4	the	the	DET
ijtc-799	522	5	world	world	NOUN
ijtc-799	522	6	:	:	PUNCT
ijtc-799	522	7	what	what	PRON
ijtc-799	522	8	do	do	AUX
ijtc-799	522	9	we	we	PRON
ijtc-799	522	10	know	know	VERB
ijtc-799	522	11	?	?	PUNCT
ijtc-799	523	1	ssrn	ssrn	PROPN
ijtc-799	523	2	electronic	electronic	ADJ
ijtc-799	523	3	journal	journal	PROPN
ijtc-799	523	4	.	.	PUNCT
ijtc-799	524	1	https://doi.org/10.2139/ssrn.518526	https://doi.org/10.2139/ssrn.518526	PROPN
ijtc-799	524	2	solow	solow	PROPN
ijtc-799	524	3	,	,	PUNCT
ijtc-799	524	4	r.	r.	PROPN
ijtc-799	524	5	m.	m.	PROPN
ijtc-799	524	6	(	(	PUNCT
ijtc-799	524	7	1956	1956	NUM
ijtc-799	524	8	)	)	PUNCT
ijtc-799	524	9	.	.	PUNCT
ijtc-799	525	1	a	a	DET
ijtc-799	525	2	contribution	contribution	NOUN
ijtc-799	525	3	to	to	ADP
ijtc-799	525	4	the	the	DET
ijtc-799	525	5	theory	theory	NOUN
ijtc-799	525	6	of	of	ADP
ijtc-799	525	7	economic	economic	ADJ
ijtc-799	525	8	growth	growth	NOUN
ijtc-799	525	9	.	.	PUNCT
ijtc-799	526	1	the	the	DET
ijtc-799	526	2	quarterly	quarterly	ADJ
ijtc-799	526	3	journal	journal	NOUN
ijtc-799	526	4	of	of	ADP
ijtc-799	526	5	economics	economic	NOUN
ijtc-799	526	6	,	,	PUNCT
ijtc-799	526	7	70(1	70(1	NOUN
ijtc-799	526	8	)	)	PUNCT
ijtc-799	526	9	,	,	PUNCT
ijtc-799	526	10	65	65	NUM
ijtc-799	526	11	.	.	PUNCT
ijtc-799	526	12	https://doi.org/10.2307/1884513	https://doi.org/10.2307/1884513	NUM
ijtc-799	526	13	stigler	stigler	NOUN
ijtc-799	526	14	,	,	PUNCT
ijtc-799	526	15	g.	g.	PROPN
ijtc-799	526	16	j.	j.	PROPN
ijtc-799	526	17	(	(	PUNCT
ijtc-799	526	18	1971	1971	NUM
ijtc-799	526	19	)	)	PUNCT
ijtc-799	526	20	.	.	PUNCT
ijtc-799	527	1	the	the	DET
ijtc-799	527	2	theory	theory	NOUN
ijtc-799	527	3	of	of	ADP
ijtc-799	527	4	economic	economic	ADJ
ijtc-799	527	5	regulation	regulation	NOUN
ijtc-799	527	6	.	.	PUNCT
ijtc-799	528	1	the	the	DET
ijtc-799	528	2	bell	bell	PROPN
ijtc-799	528	3	journal	journal	PROPN
ijtc-799	528	4	of	of	ADP
ijtc-799	528	5	economics	economic	NOUN
ijtc-799	528	6	and	and	CCONJ
ijtc-799	528	7	management	management	NOUN
ijtc-799	528	8	science	science	NOUN
ijtc-799	528	9	,	,	PUNCT
ijtc-799	528	10	3–21	3–21	PROPN
ijtc-799	528	11	.	.	PUNCT
ijtc-799	529	1	sujarweni	sujarweni	PROPN
ijtc-799	529	2	,	,	PUNCT
ijtc-799	529	3	w.	w.	PROPN
ijtc-799	529	4	(	(	PUNCT
ijtc-799	529	5	2015	2015	NUM
ijtc-799	529	6	)	)	PUNCT
ijtc-799	529	7	.	.	PUNCT
ijtc-799	530	1	spss	spss	PROPN
ijtc-799	530	2	untuk	untuk	PROPN
ijtc-799	530	3	penelitian	penelitian	PROPN
ijtc-799	530	4	.	.	PUNCT
ijtc-799	531	1	pustaka	pustaka	PROPN
ijtc-799	531	2	baru	baru	PROPN
ijtc-799	531	3	press	press	PROPN
ijtc-799	531	4	.	.	PUNCT
ijtc-799	532	1	syadullah	syadullah	PROPN
ijtc-799	532	2	,	,	PUNCT
ijtc-799	532	3	m.	m.	NOUN
ijtc-799	532	4	(	(	PUNCT
ijtc-799	532	5	2015	2015	NUM
ijtc-799	532	6	)	)	PUNCT
ijtc-799	532	7	.	.	PUNCT
ijtc-799	533	1	governance	governance	NOUN
ijtc-799	533	2	and	and	CCONJ
ijtc-799	533	3	tax	tax	NOUN
ijtc-799	533	4	revenue	revenue	NOUN
ijtc-799	533	5	in	in	ADP
ijtc-799	533	6	asean	asean	ADJ
ijtc-799	533	7	countries	country	NOUN
ijtc-799	533	8	.	.	PUNCT
ijtc-799	534	1	journal	journal	NOUN
ijtc-799	534	2	of	of	ADP
ijtc-799	534	3	social	social	ADJ
ijtc-799	534	4	and	and	CCONJ
ijtc-799	534	5	development	development	NOUN
ijtc-799	534	6	sciences	science	NOUN
ijtc-799	534	7	,	,	PUNCT
ijtc-799	534	8	6(2	6(2	NUM
ijtc-799	534	9	)	)	PUNCT
ijtc-799	534	10	,	,	PUNCT
ijtc-799	535	1	76–88	76–88	X
ijtc-799	535	2	.	.	PUNCT
ijtc-799	536	1	https://doi.org/10.22610/jsds.v6i2.845	https://doi.org/10.22610/jsds.v6i2.845	PROPN
ijtc-799	536	2	teorell	teorell	PROPN
ijtc-799	536	3	,	,	PUNCT
ijtc-799	536	4	j.	j.	PROPN
ijtc-799	536	5	,	,	PUNCT
ijtc-799	536	6	&	&	CCONJ
ijtc-799	536	7	rothstein	rothstein	PROPN
ijtc-799	536	8	,	,	PUNCT
ijtc-799	536	9	b.	b.	PROPN
ijtc-799	536	10	(	(	PUNCT
ijtc-799	536	11	2008	2008	NUM
ijtc-799	536	12	)	)	PUNCT
ijtc-799	536	13	.	.	PUNCT
ijtc-799	537	1	what	what	PRON
ijtc-799	537	2	is	be	AUX
ijtc-799	537	3	quality	quality	NOUN
ijtc-799	537	4	of	of	ADP
ijtc-799	537	5	government	government	NOUN
ijtc-799	537	6	:	:	PUNCT
ijtc-799	537	7	a	a	DET
ijtc-799	537	8	theory	theory	NOUN
ijtc-799	537	9	of	of	ADP
ijtc-799	537	10	impartial	impartial	ADJ
ijtc-799	537	11	institutions	institution	NOUN
ijtc-799	537	12	.	.	PUNCT
ijtc-799	538	1	governance	governance	NOUN
ijtc-799	538	2	:	:	PUNCT
ijtc-799	538	3	an	an	DET
ijtc-799	538	4	international	international	ADJ
ijtc-799	538	5	journal	journal	NOUN
ijtc-799	538	6	of	of	ADP
ijtc-799	538	7	policy	policy	NOUN
ijtc-799	538	8	,	,	PUNCT
ijtc-799	538	9	adminstration	adminstration	NOUN
ijtc-799	538	10	and	and	CCONJ
ijtc-799	538	11	institutions	institution	NOUN
ijtc-799	538	12	,	,	PUNCT
ijtc-799	538	13	21(2	21(2	NUM
ijtc-799	538	14	)	)	PUNCT
ijtc-799	538	15	,	,	PUNCT
ijtc-799	538	16	165–190	165–190	NUM
ijtc-799	538	17	.	.	PUNCT
ijtc-799	539	1	undang	undang	PROPN
ijtc-799	539	2	-	-	PUNCT
ijtc-799	539	3	undang	undang	PROPN
ijtc-799	539	4	19	19	NUM
ijtc-799	539	5	-	-	PUNCT
ijtc-799	539	6	2021	2021	NUM
ijtc-799	539	7	tentang	tentang	PROPN
ijtc-799	539	8	pembebasan	pembebasan	VERB
ijtc-799	539	9	dari	dari	PROPN
ijtc-799	539	10	pajak	pajak	PROPN
ijtc-799	539	11	penghasilan	penghasilan	PROPN
ijtc-799	539	12	bagi	bagi	PROPN
ijtc-799	539	13	usaha	usaha	PROPN
ijtc-799	539	14	tani	tani	PROPN
ijtc-799	539	15	dan	dan	PROPN
ijtc-799	539	16	nelayan	nelayan	PROPN
ijtc-799	539	17	terakreditasi	terakreditasi	NOUN
ijtc-799	539	18	(	(	PUNCT
ijtc-799	539	19	accredited	accredit	VERB
ijtc-799	539	20	farmers	farmer	NOUN
ijtc-799	539	21	and	and	CCONJ
ijtc-799	539	22	fisherfolk	fisherfolk	NOUN
ijtc-799	539	23	enterprises	enterprise	NOUN
ijtc-799	539	24	)	)	PUNCT
ijtc-799	539	25	yang	yang	PROPN
ijtc-799	539	26	terdaftar	terdaftar	PROPN
ijtc-799	539	27	di	di	PROPN
ijtc-799	539	28	barangay	barangay	PROPN
ijtc-799	539	29	micro	micro	PROPN
ijtc-799	539	30	-	-	PROPN
ijtc-799	539	31	business	business	ADJ
ijtc-799	539	32	enterprises	enterprise	NOUN
ijtc-799	539	33	(	(	PUNCT
ijtc-799	539	34	bmbes	bmbe	NOUN
ijtc-799	539	35	)	)	PUNCT
ijtc-799	539	36	.	.	PUNCT
ijtc-799	540	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-799	540	2	tax	tax	NOUN
ijtc-799	540	3	revenue	revenue	NOUN
ijtc-799	540	4	,	,	PUNCT
ijtc-799	540	5	fdi	fdi	NOUN
ijtc-799	540	6	,	,	PUNCT
ijtc-799	540	7	and	and	CCONJ
ijtc-799	540	8	agricultural	agricultural	ADJ
ijtc-799	540	9	sector	sector	NOUN
ijtc-799	540	10	:	:	PUNCT
ijtc-799	540	11	a	a	DET
ijtc-799	540	12	dynamic	dynamic	ADJ
ijtc-799	540	13	interaction	interaction	NOUN
ijtc-799	540	14	with	with	ADP
ijtc-799	540	15	regulatory	regulatory	ADJ
ijtc-799	540	16	quality	quality	NOUN
ijtc-799	540	17	as	as	ADP
ijtc-799	540	18	the	the	DET
ijtc-799	540	19	moderation	moderation	NOUN
ijtc-799	540	20	anwar	anwar	PROPN
ijtc-799	540	21	and	and	CCONJ
ijtc-799	540	22	wijaya	wijaya	PROPN
ijtc-799	540	23	545	545	NUM
ijtc-799	540	24	|	|	ADV
ijtc-799	540	25	ilomata	ilomata	PROPN
ijtc-799	540	26	international	international	ADJ
ijtc-799	540	27	journal	journal	NOUN
ijtc-799	540	28	of	of	ADP
ijtc-799	540	29	tax	tax	PROPN
ijtc-799	540	30	&	&	CCONJ
ijtc-799	540	31	accounting	accounting	PROPN
ijtc-799	540	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-799	540	33	united	united	PROPN
ijtc-799	540	34	nations	nations	PROPN
ijtc-799	540	35	conference	conference	PROPN
ijtc-799	540	36	on	on	ADP
ijtc-799	540	37	trade	trade	NOUN
ijtc-799	540	38	and	and	CCONJ
ijtc-799	540	39	development	development	NOUN
ijtc-799	540	40	(	(	PUNCT
ijtc-799	540	41	unctad	unctad	PROPN
ijtc-799	540	42	)	)	PUNCT
ijtc-799	540	43	.	.	PUNCT
ijtc-799	541	1	(	(	PUNCT
ijtc-799	541	2	2019	2019	NUM
ijtc-799	541	3	)	)	PUNCT
ijtc-799	541	4	.	.	PUNCT
ijtc-799	542	1	global	global	ADJ
ijtc-799	542	2	foreign	foreign	ADJ
ijtc-799	542	3	direct	direct	ADJ
ijtc-799	542	4	investment	investment	NOUN
ijtc-799	542	5	slides	slide	NOUN
ijtc-799	542	6	for	for	ADP
ijtc-799	542	7	third	third	ADJ
ijtc-799	542	8	consecutive	consecutive	ADJ
ijtc-799	542	9	year	year	NOUN
ijtc-799	542	10	.	.	PUNCT
ijtc-799	543	1	wahyuni	wahyuni	PROPN
ijtc-799	543	2	,	,	PUNCT
ijtc-799	543	3	a.	a.	NOUN
ijtc-799	543	4	(	(	PUNCT
ijtc-799	543	5	2011	2011	NUM
ijtc-799	543	6	)	)	PUNCT
ijtc-799	543	7	.	.	PUNCT
ijtc-799	544	1	tax	tax	NOUN
ijtc-799	544	2	evasion	evasion	NOUN
ijtc-799	544	3	:	:	PUNCT
ijtc-799	544	4	dampak	dampak	NOUN
ijtc-799	544	5	dari	dari	ADJ
ijtc-799	544	6	self	self	NOUN
ijtc-799	544	7	assessment	assessment	NOUN
ijtc-799	544	8	system	system	NOUN
ijtc-799	544	9	.	.	PUNCT
ijtc-799	545	1	jurnal	jurnal	ADJ
ijtc-799	545	2	ilmiah	ilmiah	PROPN
ijtc-799	545	3	akuntansi	akuntansi	PROPN
ijtc-799	545	4	dan	dan	PROPN
ijtc-799	545	5	humanika	humanika	PROPN
ijtc-799	545	6	,	,	PUNCT
ijtc-799	545	7	1(1	1(1	NUM
ijtc-799	545	8	)	)	PUNCT
ijtc-799	545	9	.	.	PUNCT
ijtc-799	546	1	weber	weber	PROPN
ijtc-799	546	2	waller	waller	PROPN
ijtc-799	546	3	,	,	PUNCT
ijtc-799	546	4	s.	s.	PROPN
ijtc-799	546	5	(	(	PUNCT
ijtc-799	546	6	2006	2006	NUM
ijtc-799	546	7	)	)	PUNCT
ijtc-799	546	8	.	.	PUNCT
ijtc-799	547	1	book	book	NOUN
ijtc-799	547	2	review	review	PROPN
ijtc-799	547	3	:	:	PUNCT
ijtc-799	547	4	economics	economic	NOUN
ijtc-799	547	5	of	of	ADP
ijtc-799	547	6	regulation	regulation	NOUN
ijtc-799	547	7	and	and	CCONJ
ijtc-799	547	8	antitrust	antitrust	NOUN
ijtc-799	547	9	,	,	PUNCT
ijtc-799	547	10	w.	w.	PROPN
ijtc-799	547	11	kip	kip	PROPN
ijtc-799	547	12	viscusi	viscusi	PROPN
ijtc-799	547	13	,	,	PUNCT
ijtc-799	547	14	joseph	joseph	PROPN
ijtc-799	547	15	e.	e.	PROPN
ijtc-799	547	16	harrington	harrington	PROPN
ijtc-799	547	17	,	,	PUNCT
ijtc-799	547	18	jr	jr	PROPN
ijtc-799	547	19	.	.	PROPN
ijtc-799	547	20	,	,	PUNCT
ijtc-799	547	21	and	and	CCONJ
ijtc-799	547	22	john	john	PROPN
ijtc-799	547	23	m.	m.	PROPN
ijtc-799	547	24	vernon	vernon	PROPN
ijtc-799	547	25	(	(	PUNCT
ijtc-799	547	26	mit	mit	PROPN
ijtc-799	547	27	press	press	PROPN
ijtc-799	547	28	,	,	PUNCT
ijtc-799	547	29	cambridge	cambridge	PROPN
ijtc-799	547	30	,	,	PUNCT
ijtc-799	547	31	massachusetts	massachusetts	PROPN
ijtc-799	547	32	&	&	CCONJ
ijtc-799	547	33	amp	amp	PROPN
ijtc-799	547	34	;	;	PUNCT
ijtc-799	547	35	london	london	PROPN
ijtc-799	547	36	,	,	PUNCT
ijtc-799	547	37	england	england	PROPN
ijtc-799	547	38	,	,	PUNCT
ijtc-799	547	39	4th	4th	ADJ
ijtc-799	547	40	edn	edn	NOUN
ijtc-799	547	41	,	,	PUNCT
ijtc-799	547	42	2005	2005	NUM
ijtc-799	547	43	)	)	PUNCT
ijtc-799	547	44	.	.	PUNCT
ijtc-799	548	1	world	world	NOUN
ijtc-799	548	2	competition	competition	NOUN
ijtc-799	548	3	,	,	PUNCT
ijtc-799	548	4	29(issue	29(issue	NUM
ijtc-799	548	5	3	3	NUM
ijtc-799	548	6	)	)	PUNCT
ijtc-799	548	7	,	,	PUNCT
ijtc-799	548	8	504–504	504–504	NUM
ijtc-799	548	9	.	.	PUNCT
ijtc-799	548	10	https://doi.org/10.54648/woco2006035	https://doi.org/10.54648/woco2006035	PROPN
ijtc-799	548	11	wicaksono	wicaksono	PROPN
ijtc-799	548	12	,	,	PUNCT
ijtc-799	548	13	r.	r.	PROPN
ijtc-799	548	14	m.	m.	PROPN
ijtc-799	548	15	t.	t.	PROPN
ijtc-799	548	16	a.	a.	PROPN
ijtc-799	548	17	d.	d.	PROPN
ijtc-799	548	18	(	(	PUNCT
ijtc-799	548	19	2021	2021	NUM
ijtc-799	548	20	)	)	PUNCT
ijtc-799	548	21	.	.	PUNCT
ijtc-799	549	1	analisis	analisis	ADJ
ijtc-799	549	2	perbandingan	perbandingan	PROPN
ijtc-799	549	3	hukum	hukum	PROPN
ijtc-799	549	4	penanaman	penanaman	PROPN
ijtc-799	549	5	modal	modal	NOUN
ijtc-799	549	6	asing	asing	PROPN
ijtc-799	549	7	antara	antara	PROPN
ijtc-799	549	8	indonesia	indonesia	PROPN
ijtc-799	549	9	dengan	dengan	PROPN
ijtc-799	549	10	vietnam	vietnam	PROPN
ijtc-799	549	11	(	(	PUNCT
ijtc-799	549	12	tinjauan	tinjauan	PROPN
ijtc-799	549	13	dari	dari	PROPN
ijtc-799	549	14	undang	undang	PROPN
ijtc-799	549	15	-	-	PUNCT
ijtc-799	549	16	undang	undang	PROPN
ijtc-799	549	17	no	no	INTJ
ijtc-799	549	18	.	.	PROPN
ijtc-799	550	1	25	25	NUM
ijtc-799	550	2	tahun	tahun	PROPN
ijtc-799	550	3	2007	2007	NUM
ijtc-799	550	4	tentang	tentang	PROPN
ijtc-799	550	5	penanaman	penanaman	PROPN
ijtc-799	550	6	modal	modal	PROPN
ijtc-799	550	7	dan	dan	PROPN
ijtc-799	550	8	law	law	PROPN
ijtc-799	550	9	no	no	PROPN
ijtc-799	550	10	.	.	PUNCT
ijtc-799	551	1	67/2014	67/2014	ADP
ijtc-799	551	2	/	/	SYM
ijtc-799	551	3	qh13	qh13	PROPN
ijtc-799	551	4	on	on	ADP
ijtc-799	551	5	investment	investment	NOUN
ijtc-799	551	6	)	)	PUNCT
ijtc-799	551	7	.	.	PUNCT
ijtc-799	551	8	.	.	PUNCT
ijtc-799	552	1	jurnal	jurnal	PROPN
ijtc-799	552	2	al	al	PROPN
ijtc-799	552	3	azhar	azhar	PROPN
ijtc-799	552	4	indonesia	indonesia	PROPN
ijtc-799	552	5	seri	seri	PROPN
ijtc-799	552	6	ilmu	ilmu	PROPN
ijtc-799	552	7	sosial	sosial	NOUN
ijtc-799	552	8	,	,	PUNCT
ijtc-799	552	9	2(1	2(1	NUM
ijtc-799	552	10	)	)	PUNCT
ijtc-799	552	11	,	,	PUNCT
ijtc-799	553	1	7–23	7–23	PROPN
ijtc-799	553	2	.	.	PUNCT
ijtc-799	553	3	world	world	PROPN
ijtc-799	553	4	bank	bank	PROPN
ijtc-799	553	5	.	.	PUNCT
ijtc-799	554	1	(	(	PUNCT
ijtc-799	554	2	2023	2023	NUM
ijtc-799	554	3	)	)	PUNCT
ijtc-799	554	4	.	.	PUNCT
ijtc-799	555	1	tax	tax	NOUN
ijtc-799	555	2	revenue	revenue	NOUN
ijtc-799	555	3	(	(	PUNCT
ijtc-799	555	4	%	%	NOUN
ijtc-799	555	5	of	of	ADP
ijtc-799	555	6	gdp	gdp	NOUN
ijtc-799	555	7	)	)	PUNCT
ijtc-799	555	8	.	.	PUNCT
ijtc-799	556	1	https://data.worldbank.org/indicator/gc.tax.totl.gd.zs	https://data.worldbank.org/indicator/gc.tax.totl.gd.zs	PROPN
ijtc-799	556	2	.	.	PUNCT
ijtc-799	557	1	worlu	worlu	PROPN
ijtc-799	557	2	,	,	PUNCT
ijtc-799	557	3	c.	c.	PROPN
ijtc-799	557	4	n.	n.	PROPN
ijtc-799	557	5	,	,	PUNCT
ijtc-799	557	6	&	&	CCONJ
ijtc-799	557	7	nkoro	nkoro	PROPN
ijtc-799	557	8	,	,	PUNCT
ijtc-799	557	9	e.	e.	PROPN
ijtc-799	557	10	(	(	PUNCT
ijtc-799	557	11	2012	2012	NUM
ijtc-799	557	12	)	)	PUNCT
ijtc-799	557	13	.	.	PUNCT
ijtc-799	558	1	tax	tax	NOUN
ijtc-799	558	2	revenue	revenue	NOUN
ijtc-799	558	3	and	and	CCONJ
ijtc-799	558	4	economic	economic	ADJ
ijtc-799	558	5	development	development	NOUN
ijtc-799	558	6	in	in	ADP
ijtc-799	558	7	nigeria	nigeria	PROPN
ijtc-799	558	8	:	:	PUNCT
ijtc-799	558	9	a	a	DET
ijtc-799	558	10	macroeconometric	macroeconometric	ADJ
ijtc-799	558	11	approach	approach	NOUN
ijtc-799	558	12	.	.	PUNCT
ijtc-799	559	1	academic	academic	ADJ
ijtc-799	559	2	journal	journal	NOUN
ijtc-799	559	3	of	of	ADP
ijtc-799	559	4	interdisciplinary	interdisciplinary	ADJ
ijtc-799	559	5	studies	study	NOUN
ijtc-799	559	6	,	,	PUNCT
ijtc-799	559	7	1(2	1(2	NUM
ijtc-799	559	8	)	)	PUNCT
ijtc-799	559	9	,	,	PUNCT
ijtc-799	559	10	211–223	211–223	NUM
ijtc-799	559	11	.	.	PUNCT
ijtc-799	560	1	yaru	yaru	PROPN
ijtc-799	560	2	,	,	PUNCT
ijtc-799	560	3	m.	m.	NOUN
ijtc-799	560	4	a.	a.	PROPN
ijtc-799	560	5	,	,	PUNCT
ijtc-799	560	6	&	&	CCONJ
ijtc-799	560	7	raji	raji	PROPN
ijtc-799	560	8	,	,	PUNCT
ijtc-799	560	9	a.	a.	PROPN
ijtc-799	560	10	s.	s.	PROPN
ijtc-799	560	11	(	(	PUNCT
ijtc-799	560	12	2022	2022	NUM
ijtc-799	560	13	)	)	PUNCT
ijtc-799	560	14	.	.	PUNCT
ijtc-799	561	1	corruption	corruption	NOUN
ijtc-799	561	2	,	,	PUNCT
ijtc-799	561	3	governance	governance	NOUN
ijtc-799	561	4	and	and	CCONJ
ijtc-799	561	5	tax	tax	NOUN
ijtc-799	561	6	revenue	revenue	NOUN
ijtc-799	561	7	performance	performance	NOUN
ijtc-799	561	8	in	in	ADP
ijtc-799	561	9	subsaharan	subsaharan	PROPN
ijtc-799	561	10	africa	africa	PROPN
ijtc-799	561	11	.	.	PUNCT
ijtc-799	562	1	african	african	PROPN
ijtc-799	562	2	journal	journal	PROPN
ijtc-799	562	3	of	of	ADP
ijtc-799	562	4	economic	economic	ADJ
ijtc-799	562	5	review	review	NOUN
ijtc-799	562	6	,	,	PUNCT
ijtc-799	562	7	10(1	10(1	NUM
ijtc-799	562	8	)	)	PUNCT
ijtc-799	562	9	,	,	PUNCT
ijtc-799	562	10	234–253	234–253	NUM
ijtc-799	562	11	.	.	PUNCT
ijtc-799	563	1	zhang	zhang	PROPN
ijtc-799	563	2	,	,	PUNCT
ijtc-799	563	3	k.	k.	PROPN
ijtc-799	563	4	h.	h.	PROPN
ijtc-799	563	5	,	,	PUNCT
ijtc-799	563	6	&	&	CCONJ
ijtc-799	563	7	song	song	PROPN
ijtc-799	563	8	,	,	PUNCT
ijtc-799	563	9	s.	s.	PROPN
ijtc-799	563	10	(	(	PUNCT
ijtc-799	563	11	2001	2001	NUM
ijtc-799	563	12	)	)	PUNCT
ijtc-799	563	13	.	.	PUNCT
ijtc-799	564	1	promoting	promote	VERB
ijtc-799	564	2	exports	export	NOUN
ijtc-799	564	3	:	:	PUNCT
ijtc-799	564	4	the	the	DET
ijtc-799	564	5	role	role	NOUN
ijtc-799	564	6	of	of	ADP
ijtc-799	564	7	inward	inward	ADJ
ijtc-799	564	8	fdi	fdi	PROPN
ijtc-799	564	9	in	in	ADP
ijtc-799	564	10	china	china	PROPN
ijtc-799	564	11	.	.	PUNCT
ijtc-799	565	1	china	china	PROPN
ijtc-799	565	2	economic	economic	PROPN
ijtc-799	565	3	review	review	PROPN
ijtc-799	565	4	,	,	PUNCT
ijtc-799	565	5	11(4	11(4	NUM
ijtc-799	565	6	)	)	PUNCT
ijtc-799	565	7	,	,	PUNCT
ijtc-799	565	8	385–396	385–396	NUM
ijtc-799	565	9	.	.	PUNCT
ijtc-799	566	1	https://doi.org/10.1016/s1043-951x(01)00033-5	https://doi.org/10.1016/s1043-951x(01)00033-5	PROPN
ijtc-799	566	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV