id	sid	tid	token	lemma	pos
ijtc-843	1	1	the	the	DET
ijtc-843	1	2	illomata	illomata	PROPN
ijtc-843	1	3	international	international	PROPN
ijtc-843	1	4	journal	journal	PROPN
ijtc-843	1	5	of	of	ADP
ijtc-843	1	6	management	management	NOUN
ijtc-843	1	7	ilomata	ilomata	PROPN
ijtc-843	1	8	international	international	ADJ
ijtc-843	1	9	journal	journal	NOUN
ijtc-843	1	10	of	of	ADP
ijtc-843	1	11	tax	tax	PROPN
ijtc-843	1	12	&	&	CCONJ
ijtc-843	1	13	accounting	account	VERB
ijtc-843	1	14	p	p	PROPN
ijtc-843	1	15	-	-	PUNCT
ijtc-843	1	16	issn	issn	NOUN
ijtc-843	1	17	:	:	PUNCT
ijtc-843	1	18	2714	2714	NUM
ijtc-843	1	19	-	-	SYM
ijtc-843	1	20	9838	9838	NUM
ijtc-843	1	21	;	;	PUNCT
ijtc-843	1	22	e	e	X
ijtc-843	1	23	-	-	PUNCT
ijtc-843	1	24	issn	issn	NOUN
ijtc-843	1	25	:	:	PUNCT
ijtc-843	1	26	2714	2714	NUM
ijtc-843	1	27	-	-	SYM
ijtc-843	1	28	9846	9846	NUM
ijtc-843	1	29	volume	volume	NOUN
ijtc-843	1	30	4	4	NUM
ijtc-843	1	31	,	,	PUNCT
ijtc-843	1	32	issue	issue	NOUN
ijtc-843	1	33	3	3	NUM
ijtc-843	1	34	july	july	PROPN
ijtc-843	1	35	2023	2023	NUM
ijtc-843	1	36	page	page	NOUN
ijtc-843	1	37	no	no	NOUN
ijtc-843	1	38	.	.	PUNCT
ijtc-843	2	1	613	613	NUM
ijtc-843	2	2	-	-	SYM
ijtc-843	2	3	627	627	NUM
ijtc-843	2	4	613	613	NUM
ijtc-843	2	5	|	|	CCONJ
ijtc-843	2	6	ilomata	ilomata	NOUN
ijtc-843	2	7	international	international	ADJ
ijtc-843	2	8	journal	journal	NOUN
ijtc-843	2	9	of	of	ADP
ijtc-843	2	10	tax	tax	PROPN
ijtc-843	2	11	&	&	CCONJ
ijtc-843	2	12	accounting	account	VERB
ijtc-843	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	2	14	the	the	DET
ijtc-843	2	15	determinants	determinant	NOUN
ijtc-843	2	16	of	of	ADP
ijtc-843	2	17	tax	tax	NOUN
ijtc-843	2	18	revenue	revenue	NOUN
ijtc-843	2	19	in	in	ADP
ijtc-843	2	20	the	the	DET
ijtc-843	2	21	context	context	NOUN
ijtc-843	2	22	of	of	ADP
ijtc-843	2	23	international	international	ADJ
ijtc-843	2	24	transactions	transaction	NOUN
ijtc-843	2	25	in	in	ADP
ijtc-843	2	26	the	the	DET
ijtc-843	2	27	latin	latin	PROPN
ijtc-843	2	28	america	america	PROPN
ijtc-843	2	29	and	and	CCONJ
ijtc-843	2	30	caribbean	caribbean	PROPN
ijtc-843	2	31	(	(	PUNCT
ijtc-843	2	32	lac	lac	PROPN
ijtc-843	2	33	)	)	PUNCT
ijtc-843	2	34	regions	region	NOUN
ijtc-843	2	35	2002	2002	NUM
ijtc-843	2	36	-	-	SYM
ijtc-843	2	37	2019	2019	NUM
ijtc-843	2	38	hendiva	hendiva	NOUN
ijtc-843	2	39	tri	tri	PROPN
ijtc-843	2	40	nugraha1	nugraha1	NOUN
ijtc-843	2	41	,	,	PUNCT
ijtc-843	2	42	suparna	suparna	ADJ
ijtc-843	2	43	wijaya2	wijaya2	PROPN
ijtc-843	2	44	1politeknik	1politeknik	NUM
ijtc-843	2	45	keuangan	keuangan	PROPN
ijtc-843	2	46	negara	negara	PROPN
ijtc-843	2	47	stan	stan	PROPN
ijtc-843	2	48	,	,	PUNCT
ijtc-843	2	49	indonesia	indonesia	PROPN
ijtc-843	2	50	2universitas	2universitas	NUM
ijtc-843	2	51	pembangunan	pembangunan	PROPN
ijtc-843	2	52	nasional	nasional	ADJ
ijtc-843	2	53	veteran	veteran	NOUN
ijtc-843	2	54	jakarta	jakarta	PROPN
ijtc-843	2	55	,	,	PUNCT
ijtc-843	2	56	indonesia	indonesia	PROPN
ijtc-843	2	57	correspondent	correspondent	NOUN
ijtc-843	2	58	:	:	PUNCT
ijtc-843	2	59	hendivatri23@kemenkeu.go.id1	hendivatri23@kemenkeu.go.id1	ADV
ijtc-843	2	60	received	receive	VERB
ijtc-843	2	61	:	:	PUNCT
ijtc-843	2	62	may	may	AUX
ijtc-843	2	63	19	19	NUM
ijtc-843	2	64	,	,	PUNCT
ijtc-843	2	65	2023	2023	NUM
ijtc-843	2	66	accepted	accept	VERB
ijtc-843	2	67	:	:	PUNCT
ijtc-843	2	68	july	july	PROPN
ijtc-843	2	69	27	27	NUM
ijtc-843	2	70	,	,	PUNCT
ijtc-843	2	71	2023	2023	NUM
ijtc-843	2	72	published	publish	VERB
ijtc-843	2	73	:	:	PUNCT
ijtc-843	2	74	july	july	PROPN
ijtc-843	2	75	31	31	NUM
ijtc-843	2	76	,	,	PUNCT
ijtc-843	2	77	2023	2023	NUM
ijtc-843	2	78	citation	citation	NOUN
ijtc-843	2	79	:	:	PUNCT
ijtc-843	2	80	nugraha	nugraha	NOUN
ijtc-843	2	81	,	,	PUNCT
ijtc-843	2	82	h	h	NOUN
ijtc-843	2	83	,	,	PUNCT
ijtc-843	2	84	t.	t.	PROPN
ijtc-843	2	85	,	,	PUNCT
ijtc-843	2	86	wijaya	wijaya	PROPN
ijtc-843	2	87	,	,	PUNCT
ijtc-843	2	88	s.	s.	PROPN
ijtc-843	2	89	(	(	PUNCT
ijtc-843	2	90	2023	2023	NUM
ijtc-843	2	91	)	)	PUNCT
ijtc-843	2	92	.	.	PUNCT
ijtc-843	3	1	determinants	determinant	NOUN
ijtc-843	3	2	of	of	ADP
ijtc-843	3	3	tax	tax	NOUN
ijtc-843	3	4	revenue	revenue	NOUN
ijtc-843	3	5	in	in	ADP
ijtc-843	3	6	the	the	DET
ijtc-843	3	7	context	context	NOUN
ijtc-843	3	8	of	of	ADP
ijtc-843	3	9	international	international	ADJ
ijtc-843	3	10	transactions	transaction	NOUN
ijtc-843	3	11	in	in	ADP
ijtc-843	3	12	the	the	DET
ijtc-843	3	13	latin	latin	PROPN
ijtc-843	3	14	america	america	PROPN
ijtc-843	3	15	and	and	CCONJ
ijtc-843	3	16	carribean	carribean	PROPN
ijtc-843	3	17	(	(	PUNCT
ijtc-843	3	18	lac	lac	PROPN
ijtc-843	3	19	)	)	PUNCT
ijtc-843	3	20	region	region	NOUN
ijtc-843	3	21	20022019	20022019	NUM
ijtc-843	3	22	.	.	PUNCT
ijtc-843	4	1	ilomata	ilomata	PROPN
ijtc-843	4	2	international	international	ADJ
ijtc-843	4	3	journal	journal	NOUN
ijtc-843	4	4	of	of	ADP
ijtc-843	4	5	tax	tax	NOUN
ijtc-843	4	6	and	and	CCONJ
ijtc-843	4	7	accounting	accounting	NOUN
ijtc-843	4	8	,	,	PUNCT
ijtc-843	4	9	4(3),613	4(3),613	PROPN
ijtc-843	4	10	-	-	SYM
ijtc-843	4	11	627	627	NUM
ijtc-843	4	12	.	.	PUNCT
ijtc-843	5	1	https://doi.org/10.52728/ijtc.v4i3.843	https://doi.org/10.52728/ijtc.v4i3.843	PROPN
ijtc-843	5	2	abstract	abstract	NOUN
ijtc-843	5	3	:	:	PUNCT
ijtc-843	5	4	tax	tax	NOUN
ijtc-843	5	5	revenue	revenue	NOUN
ijtc-843	5	6	is	be	AUX
ijtc-843	5	7	one	one	NUM
ijtc-843	5	8	of	of	ADP
ijtc-843	5	9	the	the	DET
ijtc-843	5	10	backbones	backbone	NOUN
ijtc-843	5	11	of	of	ADP
ijtc-843	5	12	economy	economy	NOUN
ijtc-843	5	13	in	in	ADP
ijtc-843	5	14	almost	almost	ADV
ijtc-843	5	15	every	every	PRON
ijtc-843	5	16	country	country	NOUN
ijtc-843	5	17	in	in	ADP
ijtc-843	5	18	the	the	DET
ijtc-843	5	19	world	world	NOUN
ijtc-843	5	20	.	.	PUNCT
ijtc-843	6	1	there	there	PRON
ijtc-843	6	2	are	be	VERB
ijtc-843	6	3	several	several	ADJ
ijtc-843	6	4	determinants	determinant	NOUN
ijtc-843	6	5	that	that	PRON
ijtc-843	6	6	influence	influence	VERB
ijtc-843	6	7	the	the	DET
ijtc-843	6	8	amount	amount	NOUN
ijtc-843	6	9	of	of	ADP
ijtc-843	6	10	tax	tax	NOUN
ijtc-843	6	11	revenue	revenue	NOUN
ijtc-843	6	12	in	in	ADP
ijtc-843	6	13	one	one	NUM
ijtc-843	6	14	country	country	NOUN
ijtc-843	6	15	,	,	PUNCT
ijtc-843	6	16	one	one	NUM
ijtc-843	6	17	of	of	ADP
ijtc-843	6	18	which	which	PRON
ijtc-843	6	19	is	be	AUX
ijtc-843	6	20	international	international	ADJ
ijtc-843	6	21	transaction	transaction	NOUN
ijtc-843	6	22	activities	activity	NOUN
ijtc-843	6	23	.	.	PUNCT
ijtc-843	7	1	such	such	ADJ
ijtc-843	7	2	activities	activity	NOUN
ijtc-843	7	3	can	can	AUX
ijtc-843	7	4	partly	partly	ADV
ijtc-843	7	5	be	be	AUX
ijtc-843	7	6	presented	present	VERB
ijtc-843	7	7	by	by	ADP
ijtc-843	7	8	three	three	NUM
ijtc-843	7	9	variables	variable	NOUN
ijtc-843	7	10	;	;	PUNCT
ijtc-843	7	11	foreign	foreign	ADJ
ijtc-843	7	12	direct	direct	ADJ
ijtc-843	7	13	investment	investment	NOUN
ijtc-843	7	14	(	(	PUNCT
ijtc-843	7	15	fdi	fdi	NOUN
ijtc-843	7	16	)	)	PUNCT
ijtc-843	7	17	,	,	PUNCT
ijtc-843	7	18	trade	trade	NOUN
ijtc-843	7	19	openness	openness	NOUN
ijtc-843	7	20	(	(	PUNCT
ijtc-843	7	21	to	to	PART
ijtc-843	7	22	)	)	PUNCT
ijtc-843	7	23	,	,	PUNCT
ijtc-843	7	24	and	and	CCONJ
ijtc-843	7	25	external	external	ADJ
ijtc-843	7	26	debt	debt	NOUN
ijtc-843	7	27	.	.	PUNCT
ijtc-843	8	1	this	this	DET
ijtc-843	8	2	study	study	NOUN
ijtc-843	8	3	aims	aim	VERB
ijtc-843	8	4	to	to	PART
ijtc-843	8	5	acknowledge	acknowledge	VERB
ijtc-843	8	6	the	the	DET
ijtc-843	8	7	effects	effect	NOUN
ijtc-843	8	8	of	of	ADP
ijtc-843	8	9	international	international	ADJ
ijtc-843	8	10	transaction	transaction	NOUN
ijtc-843	8	11	experienced	experience	VERB
ijtc-843	8	12	by	by	ADP
ijtc-843	8	13	a	a	DET
ijtc-843	8	14	country	country	NOUN
ijtc-843	8	15	regarding	regard	VERB
ijtc-843	8	16	its	its	PRON
ijtc-843	8	17	tax	tax	NOUN
ijtc-843	8	18	revenue	revenue	NOUN
ijtc-843	8	19	.	.	PUNCT
ijtc-843	9	1	external	external	ADJ
ijtc-843	9	2	debt	debt	NOUN
ijtc-843	9	3	is	be	AUX
ijtc-843	9	4	used	use	VERB
ijtc-843	9	5	as	as	ADP
ijtc-843	9	6	a	a	DET
ijtc-843	9	7	moderating	moderate	VERB
ijtc-843	9	8	variable	variable	NOUN
ijtc-843	9	9	to	to	ADP
ijtc-843	9	10	the	the	DET
ijtc-843	9	11	effects	effect	NOUN
ijtc-843	9	12	of	of	ADP
ijtc-843	9	13	fdi	fdi	NOUN
ijtc-843	9	14	and	and	CCONJ
ijtc-843	9	15	to	to	ADP
ijtc-843	9	16	on	on	ADP
ijtc-843	9	17	tax	tax	NOUN
ijtc-843	9	18	revenue	revenue	NOUN
ijtc-843	9	19	.	.	PUNCT
ijtc-843	10	1	the	the	DET
ijtc-843	10	2	data	data	NOUN
ijtc-843	10	3	source	source	NOUN
ijtc-843	10	4	was	be	AUX
ijtc-843	10	5	taken	take	VERB
ijtc-843	10	6	from	from	ADP
ijtc-843	10	7	the	the	DET
ijtc-843	10	8	world	world	NOUN
ijtc-843	10	9	bank	bank	NOUN
ijtc-843	10	10	within	within	ADP
ijtc-843	10	11	the	the	DET
ijtc-843	10	12	period	period	NOUN
ijtc-843	10	13	of	of	ADP
ijtc-843	10	14	2002	2002	NUM
ijtc-843	10	15	-	-	SYM
ijtc-843	10	16	2019	2019	NUM
ijtc-843	10	17	in	in	ADP
ijtc-843	10	18	19	19	NUM
ijtc-843	10	19	countries	country	NOUN
ijtc-843	10	20	around	around	ADP
ijtc-843	10	21	lac	lac	PROPN
ijtc-843	10	22	regions	region	NOUN
ijtc-843	10	23	.	.	PUNCT
ijtc-843	11	1	the	the	DET
ijtc-843	11	2	study	study	NOUN
ijtc-843	11	3	implements	implement	VERB
ijtc-843	11	4	an	an	DET
ijtc-843	11	5	associative	associative	ADJ
ijtc-843	11	6	quantitative	quantitative	ADJ
ijtc-843	11	7	method	method	NOUN
ijtc-843	11	8	with	with	ADP
ijtc-843	11	9	pcse	pcse	NOUN
ijtc-843	11	10	regression	regression	NOUN
ijtc-843	11	11	.	.	PUNCT
ijtc-843	12	1	the	the	DET
ijtc-843	12	2	result	result	NOUN
ijtc-843	12	3	showed	show	VERB
ijtc-843	12	4	that	that	SCONJ
ijtc-843	12	5	fdi	fdi	NOUN
ijtc-843	12	6	affects	affect	VERB
ijtc-843	12	7	tax	tax	NOUN
ijtc-843	12	8	revenue	revenue	NOUN
ijtc-843	12	9	negatively	negatively	ADV
ijtc-843	12	10	,	,	PUNCT
ijtc-843	12	11	whereas	whereas	SCONJ
ijtc-843	12	12	trade	trade	NOUN
ijtc-843	12	13	openness	openness	NOUN
ijtc-843	12	14	and	and	CCONJ
ijtc-843	12	15	external	external	ADJ
ijtc-843	12	16	debt	debt	NOUN
ijtc-843	12	17	affect	affect	VERB
ijtc-843	12	18	tax	tax	NOUN
ijtc-843	12	19	revenue	revenue	NOUN
ijtc-843	12	20	positively	positively	ADV
ijtc-843	12	21	.	.	PUNCT
ijtc-843	13	1	external	external	ADJ
ijtc-843	13	2	debt	debt	NOUN
ijtc-843	13	3	as	as	ADP
ijtc-843	13	4	a	a	DET
ijtc-843	13	5	moderating	moderate	VERB
ijtc-843	13	6	variable	variable	NOUN
ijtc-843	13	7	strengthens	strengthen	VERB
ijtc-843	13	8	the	the	DET
ijtc-843	13	9	effect	effect	NOUN
ijtc-843	13	10	of	of	ADP
ijtc-843	13	11	fdi	fdi	NOUN
ijtc-843	13	12	and	and	CCONJ
ijtc-843	13	13	weakens	weaken	VERB
ijtc-843	13	14	the	the	DET
ijtc-843	13	15	effects	effect	NOUN
ijtc-843	13	16	of	of	ADP
ijtc-843	13	17	trade	trade	NOUN
ijtc-843	13	18	openness	openness	NOUN
ijtc-843	13	19	to	to	PART
ijtc-843	13	20	tax	tax	NOUN
ijtc-843	13	21	revenue	revenue	NOUN
ijtc-843	13	22	.	.	PUNCT
ijtc-843	14	1	further	further	ADJ
ijtc-843	14	2	research	research	NOUN
ijtc-843	14	3	is	be	AUX
ijtc-843	14	4	expected	expect	VERB
ijtc-843	14	5	to	to	PART
ijtc-843	14	6	include	include	VERB
ijtc-843	14	7	all	all	DET
ijtc-843	14	8	the	the	DET
ijtc-843	14	9	lac	lac	PROPN
ijtc-843	14	10	countries	country	NOUN
ijtc-843	14	11	,	,	PUNCT
ijtc-843	14	12	add	add	VERB
ijtc-843	14	13	more	more	ADJ
ijtc-843	14	14	variables	variable	NOUN
ijtc-843	14	15	relevant	relevant	ADJ
ijtc-843	14	16	to	to	ADP
ijtc-843	14	17	the	the	DET
ijtc-843	14	18	international	international	ADJ
ijtc-843	14	19	transactions	transaction	NOUN
ijtc-843	14	20	,	,	PUNCT
ijtc-843	14	21	and	and	CCONJ
ijtc-843	14	22	renew	renew	VERB
ijtc-843	14	23	the	the	DET
ijtc-843	14	24	research	research	NOUN
ijtc-843	14	25	period	period	NOUN
ijtc-843	14	26	.	.	PUNCT
ijtc-843	15	1	keywords	keyword	NOUN
ijtc-843	15	2	:	:	PUNCT
ijtc-843	15	3	tax	tax	NOUN
ijtc-843	15	4	revenue	revenue	NOUN
ijtc-843	15	5	,	,	PUNCT
ijtc-843	15	6	foreign	foreign	ADJ
ijtc-843	15	7	direct	direct	ADJ
ijtc-843	15	8	investment	investment	NOUN
ijtc-843	15	9	,	,	PUNCT
ijtc-843	15	10	trade	trade	NOUN
ijtc-843	15	11	openness	openness	NOUN
ijtc-843	15	12	,	,	PUNCT
ijtc-843	15	13	external	external	ADJ
ijtc-843	15	14	debt	debt	NOUN
ijtc-843	15	15	,	,	PUNCT
ijtc-843	15	16	latin	latin	PROPN
ijtc-843	15	17	america	america	PROPN
ijtc-843	15	18	and	and	CCONJ
ijtc-843	15	19	caribbean	caribbean	PROPN
ijtc-843	15	20	this	this	PRON
ijtc-843	15	21	is	be	AUX
ijtc-843	15	22	an	an	DET
ijtc-843	15	23	open	open	ADJ
ijtc-843	15	24	access	access	NOUN
ijtc-843	15	25	article	article	NOUN
ijtc-843	15	26	under	under	ADP
ijtc-843	15	27	the	the	DET
ijtc-843	15	28	cc	cc	NOUN
ijtc-843	15	29	-	-	PUNCT
ijtc-843	15	30	by	by	ADP
ijtc-843	15	31	4.0	4.0	NUM
ijtc-843	15	32	license	license	NOUN
ijtc-843	15	33	.	.	PUNCT
ijtc-843	16	1	introduction	introduction	NOUN
ijtc-843	16	2	almost	almost	ADV
ijtc-843	16	3	all	all	PRON
ijtc-843	16	4	countries	country	NOUN
ijtc-843	16	5	in	in	ADP
ijtc-843	16	6	the	the	DET
ijtc-843	16	7	world	world	NOUN
ijtc-843	16	8	rely	rely	VERB
ijtc-843	16	9	on	on	ADP
ijtc-843	16	10	taxes	taxis	NOUN
ijtc-843	16	11	to	to	PART
ijtc-843	16	12	support	support	VERB
ijtc-843	16	13	the	the	DET
ijtc-843	16	14	government	government	NOUN
ijtc-843	16	15	’s	’s	PART
ijtc-843	16	16	economy	economy	NOUN
ijtc-843	16	17	.	.	PUNCT
ijtc-843	17	1	taxation	taxation	NOUN
ijtc-843	17	2	is	be	AUX
ijtc-843	17	3	the	the	DET
ijtc-843	17	4	most	most	ADV
ijtc-843	17	5	practical	practical	ADJ
ijtc-843	17	6	system	system	NOUN
ijtc-843	17	7	of	of	ADP
ijtc-843	17	8	raising	raise	VERB
ijtc-843	17	9	government	government	NOUN
ijtc-843	17	10	revenue	revenue	NOUN
ijtc-843	17	11	to	to	PART
ijtc-843	17	12	finance	finance	VERB
ijtc-843	17	13	the	the	DET
ijtc-843	17	14	spending	spending	NOUN
ijtc-843	17	15	on	on	ADP
ijtc-843	17	16	the	the	DET
ijtc-843	17	17	goods	good	NOUN
ijtc-843	17	18	and	and	CCONJ
ijtc-843	17	19	services	service	NOUN
ijtc-843	17	20	demanded	demand	VERB
ijtc-843	17	21	by	by	ADP
ijtc-843	17	22	the	the	DET
ijtc-843	17	23	society	society	NOUN
ijtc-843	17	24	”	"	PUNCT
ijtc-843	17	25	(	(	PUNCT
ijtc-843	17	26	tanzi	tanzi	PROPN
ijtc-843	17	27	&	&	CCONJ
ijtc-843	17	28	zee	zee	PROPN
ijtc-843	17	29	,	,	PUNCT
ijtc-843	17	30	2001	2001	NUM
ijtc-843	17	31	)	)	PUNCT
ijtc-843	17	32	.	.	PUNCT
ijtc-843	18	1	the	the	DET
ijtc-843	18	2	economic	economic	ADJ
ijtc-843	18	3	growth	growth	NOUN
ijtc-843	18	4	of	of	ADP
ijtc-843	18	5	one	one	NUM
ijtc-843	18	6	country	country	NOUN
ijtc-843	18	7	depends	depend	VERB
ijtc-843	18	8	on	on	ADP
ijtc-843	18	9	sustainable	sustainable	ADJ
ijtc-843	18	10	funding	funding	NOUN
ijtc-843	18	11	for	for	ADP
ijtc-843	18	12	programs	program	NOUN
ijtc-843	18	13	such	such	ADJ
ijtc-843	18	14	as	as	ADP
ijtc-843	18	15	social	social	ADJ
ijtc-843	18	16	,	,	PUNCT
ijtc-843	18	17	health	health	NOUN
ijtc-843	18	18	,	,	PUNCT
ijtc-843	18	19	education	education	NOUN
ijtc-843	18	20	,	,	PUNCT
ijtc-843	18	21	and	and	CCONJ
ijtc-843	18	22	infrastructure	infrastructure	NOUN
ijtc-843	18	23	to	to	PART
ijtc-843	18	24	support	support	VERB
ijtc-843	18	25	the	the	DET
ijtc-843	18	26	country	country	NOUN
ijtc-843	18	27	in	in	ADP
ijtc-843	18	28	achieving	achieve	VERB
ijtc-843	18	29	its	its	PRON
ijtc-843	18	30	goals	goal	NOUN
ijtc-843	18	31	.	.	PUNCT
ijtc-843	19	1	therefore	therefore	ADV
ijtc-843	19	2	,	,	PUNCT
ijtc-843	19	3	the	the	DET
ijtc-843	19	4	aspect	aspect	NOUN
ijtc-843	19	5	of	of	ADP
ijtc-843	19	6	taxation	taxation	NOUN
ijtc-843	19	7	should	should	AUX
ijtc-843	19	8	be	be	AUX
ijtc-843	19	9	a	a	DET
ijtc-843	19	10	major	major	ADJ
ijtc-843	19	11	highlight	highlight	NOUN
ijtc-843	19	12	in	in	ADP
ijtc-843	19	13	state	state	NOUN
ijtc-843	19	14	affairs	affair	NOUN
ijtc-843	19	15	.	.	PUNCT
ijtc-843	20	1	a	a	DET
ijtc-843	20	2	measurement	measurement	NOUN
ijtc-843	20	3	to	to	PART
ijtc-843	20	4	valuate	valuate	VERB
ijtc-843	20	5	the	the	DET
ijtc-843	20	6	taxation	taxation	NOUN
ijtc-843	20	7	performance	performance	NOUN
ijtc-843	20	8	is	be	AUX
ijtc-843	20	9	the	the	DET
ijtc-843	20	10	proportion	proportion	NOUN
ijtc-843	20	11	of	of	ADP
ijtc-843	20	12	tax	tax	NOUN
ijtc-843	20	13	revenue	revenue	NOUN
ijtc-843	20	14	to	to	ADP
ijtc-843	20	15	a	a	DET
ijtc-843	20	16	country	country	NOUN
ijtc-843	20	17	's	's	PART
ijtc-843	20	18	gross	gross	ADJ
ijtc-843	20	19	domestic	domestic	ADJ
ijtc-843	20	20	product	product	NOUN
ijtc-843	20	21	(	(	PUNCT
ijtc-843	20	22	gdp	gdp	NOUN
ijtc-843	20	23	)	)	PUNCT
ijtc-843	20	24	.	.	PUNCT
ijtc-843	21	1	there	there	PRON
ijtc-843	21	2	are	be	VERB
ijtc-843	21	3	a	a	DET
ijtc-843	21	4	number	number	NOUN
ijtc-843	21	5	of	of	ADP
ijtc-843	21	6	factors	factor	NOUN
ijtc-843	21	7	affecting	affect	VERB
ijtc-843	21	8	tax	tax	NOUN
ijtc-843	21	9	revenue	revenue	NOUN
ijtc-843	21	10	,	,	PUNCT
ijtc-843	21	11	one	one	NUM
ijtc-843	21	12	of	of	ADP
ijtc-843	21	13	which	which	PRON
ijtc-843	21	14	is	be	AUX
ijtc-843	21	15	international	international	ADJ
ijtc-843	21	16	transactions	transaction	NOUN
ijtc-843	21	17	between	between	ADP
ijtc-843	21	18	countries	country	NOUN
ijtc-843	21	19	.	.	PUNCT
ijtc-843	22	1	latin	latin	PROPN
ijtc-843	22	2	america	america	PROPN
ijtc-843	22	3	and	and	CCONJ
ijtc-843	22	4	caribbean	caribbean	PROPN
ijtc-843	22	5	(	(	PUNCT
ijtc-843	22	6	lac	lac	PROPN
ijtc-843	22	7	)	)	PUNCT
ijtc-843	22	8	regions	region	NOUN
ijtc-843	22	9	refers	refer	VERB
ijtc-843	22	10	to	to	ADP
ijtc-843	22	11	a	a	DET
ijtc-843	22	12	composition	composition	NOUN
ijtc-843	22	13	of	of	ADP
ijtc-843	22	14	countries	country	NOUN
ijtc-843	22	15	characterized	characterize	VERB
ijtc-843	22	16	by	by	ADP
ijtc-843	22	17	diverse	diverse	ADJ
ijtc-843	22	18	international	international	ADJ
ijtc-843	22	19	transaction	transaction	NOUN
ijtc-843	22	20	activities	activity	NOUN
ijtc-843	22	21	.	.	PUNCT
ijtc-843	23	1	one	one	NUM
ijtc-843	23	2	of	of	ADP
ijtc-843	23	3	the	the	DET
ijtc-843	23	4	largest	large	ADJ
ijtc-843	23	5	countries	country	NOUN
ijtc-843	23	6	in	in	ADP
ijtc-843	23	7	the	the	DET
ijtc-843	23	8	region	region	NOUN
ijtc-843	23	9	,	,	PUNCT
ijtc-843	23	10	mexico	mexico	PROPN
ijtc-843	23	11	,	,	PUNCT
ijtc-843	23	12	is	be	AUX
ijtc-843	23	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	23	14	mailto:hendivatri23@kemenkeu.go.id	mailto:hendivatri23@kemenkeu.go.id	NOUN
ijtc-843	23	15	https://doi.org/10.52728/ijtc.v4i3.843	https://doi.org/10.52728/ijtc.v4i3.843	NOUN
ijtc-843	23	16	determinants	determinant	NOUN
ijtc-843	23	17	of	of	ADP
ijtc-843	23	18	tax	tax	NOUN
ijtc-843	23	19	revenue	revenue	NOUN
ijtc-843	23	20	in	in	ADP
ijtc-843	23	21	the	the	DET
ijtc-843	23	22	context	context	NOUN
ijtc-843	23	23	of	of	ADP
ijtc-843	23	24	international	international	ADJ
ijtc-843	23	25	transactions	transaction	NOUN
ijtc-843	23	26	in	in	ADP
ijtc-843	23	27	the	the	DET
ijtc-843	23	28	latin	latin	PROPN
ijtc-843	23	29	america	america	PROPN
ijtc-843	23	30	and	and	CCONJ
ijtc-843	23	31	carribean	carribean	PROPN
ijtc-843	23	32	(	(	PUNCT
ijtc-843	23	33	lac	lac	PROPN
ijtc-843	23	34	)	)	PUNCT
ijtc-843	23	35	region	region	NOUN
ijtc-843	23	36	2002	2002	NUM
ijtc-843	23	37	-	-	SYM
ijtc-843	23	38	2019	2019	NUM
ijtc-843	23	39	nugraha	nugraha	NOUN
ijtc-843	23	40	and	and	CCONJ
ijtc-843	23	41	wijaya	wijaya	PROPN
ijtc-843	23	42	614	614	NUM
ijtc-843	23	43	|	|	ADV
ijtc-843	23	44	ilomata	ilomata	PROPN
ijtc-843	23	45	international	international	ADJ
ijtc-843	23	46	journal	journal	NOUN
ijtc-843	23	47	of	of	ADP
ijtc-843	23	48	tax	tax	PROPN
ijtc-843	23	49	&	&	CCONJ
ijtc-843	23	50	accounting	accounting	PROPN
ijtc-843	23	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	23	52	considered	consider	VERB
ijtc-843	23	53	a	a	DET
ijtc-843	23	54	nation	nation	NOUN
ijtc-843	23	55	with	with	ADP
ijtc-843	23	56	the	the	DET
ijtc-843	23	57	most	most	ADV
ijtc-843	23	58	open	open	ADJ
ijtc-843	23	59	economy	economy	NOUN
ijtc-843	23	60	in	in	ADP
ijtc-843	23	61	the	the	DET
ijtc-843	23	62	world	world	NOUN
ijtc-843	23	63	,	,	PUNCT
ijtc-843	23	64	establishing	establish	VERB
ijtc-843	23	65	50	50	NUM
ijtc-843	23	66	free	free	ADJ
ijtc-843	23	67	trade	trade	NOUN
ijtc-843	23	68	agreements	agreement	NOUN
ijtc-843	23	69	(	(	PUNCT
ijtc-843	23	70	ftas	fta	NOUN
ijtc-843	23	71	)	)	PUNCT
ijtc-843	23	72	with	with	ADP
ijtc-843	23	73	other	other	ADJ
ijtc-843	23	74	countries(trade.gov	countries(trade.gov	PROPN
ijtc-843	23	75	,	,	PUNCT
ijtc-843	23	76	2022	2022	NUM
ijtc-843	23	77	)	)	PUNCT
ijtc-843	23	78	,	,	PUNCT
ijtc-843	23	79	whereas	whereas	SCONJ
ijtc-843	23	80	the	the	DET
ijtc-843	23	81	other	other	ADJ
ijtc-843	23	82	two	two	NUM
ijtc-843	23	83	major	major	ADJ
ijtc-843	23	84	countries	country	NOUN
ijtc-843	23	85	in	in	ADP
ijtc-843	23	86	the	the	DET
ijtc-843	23	87	region	region	NOUN
ijtc-843	23	88	with	with	ADP
ijtc-843	23	89	the	the	DET
ijtc-843	23	90	closest	close	ADJ
ijtc-843	23	91	economies	economy	NOUN
ijtc-843	23	92	are	be	AUX
ijtc-843	23	93	brazil	brazil	PROPN
ijtc-843	23	94	and	and	CCONJ
ijtc-843	23	95	argentina	argentina	PROPN
ijtc-843	23	96	.	.	PUNCT
ijtc-843	24	1	both	both	DET
ijtc-843	24	2	countries	country	NOUN
ijtc-843	24	3	have	have	VERB
ijtc-843	24	4	a	a	DET
ijtc-843	24	5	proportion	proportion	NOUN
ijtc-843	24	6	of	of	ADP
ijtc-843	24	7	international	international	ADJ
ijtc-843	24	8	trade	trade	NOUN
ijtc-843	24	9	below	below	ADP
ijtc-843	24	10	30	30	NUM
ijtc-843	24	11	%	%	NOUN
ijtc-843	24	12	of	of	ADP
ijtc-843	24	13	gdp	gdp	NOUN
ijtc-843	24	14	(	(	PUNCT
ijtc-843	24	15	o’neil	o’neil	PROPN
ijtc-843	24	16	,	,	PUNCT
ijtc-843	24	17	2022	2022	NUM
ijtc-843	24	18	)	)	PUNCT
ijtc-843	24	19	.	.	PUNCT
ijtc-843	25	1	however	however	ADV
ijtc-843	25	2	,	,	PUNCT
ijtc-843	25	3	lac	lac	PROPN
ijtc-843	25	4	is	be	AUX
ijtc-843	25	5	considered	consider	VERB
ijtc-843	25	6	regions	region	NOUN
ijtc-843	25	7	with	with	ADP
ijtc-843	25	8	the	the	DET
ijtc-843	25	9	most	most	ADJ
ijtc-843	25	10	exports	export	NOUN
ijtc-843	25	11	,	,	PUNCT
ijtc-843	25	12	with	with	ADP
ijtc-843	25	13	an	an	DET
ijtc-843	25	14	average	average	ADJ
ijtc-843	25	15	trade	trade	NOUN
ijtc-843	25	16	to	to	ADP
ijtc-843	25	17	gdp	gdp	NOUN
ijtc-843	25	18	of	of	ADP
ijtc-843	25	19	67	67	NUM
ijtc-843	25	20	%	%	NOUN
ijtc-843	25	21	in	in	ADP
ijtc-843	25	22	2019	2019	NUM
ijtc-843	25	23	if	if	SCONJ
ijtc-843	25	24	compared	compare	VERB
ijtc-843	25	25	to	to	ADP
ijtc-843	25	26	the	the	DET
ijtc-843	25	27	percentage	percentage	NOUN
ijtc-843	25	28	of	of	ADP
ijtc-843	25	29	56	56	NUM
ijtc-843	25	30	%	%	NOUN
ijtc-843	25	31	for	for	ADP
ijtc-843	25	32	the	the	DET
ijtc-843	25	33	average	average	ADJ
ijtc-843	25	34	country	country	NOUN
ijtc-843	25	35	.	.	PUNCT
ijtc-843	26	1	the	the	DET
ijtc-843	26	2	diversity	diversity	NOUN
ijtc-843	26	3	across	across	ADP
ijtc-843	26	4	lac	lac	PROPN
ijtc-843	26	5	countries	country	NOUN
ijtc-843	26	6	is	be	AUX
ijtc-843	26	7	an	an	DET
ijtc-843	26	8	interesting	interesting	ADJ
ijtc-843	26	9	research	research	NOUN
ijtc-843	26	10	topic	topic	NOUN
ijtc-843	26	11	,	,	PUNCT
ijtc-843	26	12	from	from	ADP
ijtc-843	26	13	which	which	PRON
ijtc-843	26	14	an	an	DET
ijtc-843	26	15	investigation	investigation	NOUN
ijtc-843	26	16	regarding	regard	VERB
ijtc-843	26	17	how	how	SCONJ
ijtc-843	26	18	the	the	DET
ijtc-843	26	19	region	region	NOUN
ijtc-843	26	20	’s	’s	PART
ijtc-843	26	21	tax	tax	NOUN
ijtc-843	26	22	revenue	revenue	NOUN
ijtc-843	26	23	is	be	AUX
ijtc-843	26	24	related	relate	VERB
ijtc-843	26	25	to	to	ADP
ijtc-843	26	26	international	international	ADJ
ijtc-843	26	27	transaction	transaction	NOUN
ijtc-843	26	28	activities	activity	NOUN
ijtc-843	26	29	was	be	AUX
ijtc-843	26	30	conducted	conduct	VERB
ijtc-843	26	31	.	.	PUNCT
ijtc-843	27	1	as	as	SCONJ
ijtc-843	27	2	can	can	AUX
ijtc-843	27	3	be	be	AUX
ijtc-843	27	4	seen	see	VERB
ijtc-843	27	5	from	from	ADP
ijtc-843	27	6	table	table	NOUN
ijtc-843	27	7	1	1	NUM
ijtc-843	27	8	,	,	PUNCT
ijtc-843	27	9	the	the	DET
ijtc-843	27	10	tax	tax	NOUN
ijtc-843	27	11	revenue	revenue	NOUN
ijtc-843	27	12	of	of	ADP
ijtc-843	27	13	countries	country	NOUN
ijtc-843	27	14	in	in	ADP
ijtc-843	27	15	the	the	DET
ijtc-843	27	16	lac	lac	PROPN
ijtc-843	27	17	region	region	NOUN
ijtc-843	27	18	varies	vary	VERB
ijtc-843	27	19	with	with	ADP
ijtc-843	27	20	an	an	DET
ijtc-843	27	21	average	average	NOUN
ijtc-843	27	22	above	above	ADP
ijtc-843	27	23	the	the	DET
ijtc-843	27	24	world	world	NOUN
ijtc-843	27	25	’s	’s	PART
ijtc-843	27	26	revenue	revenue	NOUN
ijtc-843	27	27	of	of	ADP
ijtc-843	27	28	16.5	16.5	NUM
ijtc-843	27	29	%	%	NOUN
ijtc-843	27	30	,	,	PUNCT
ijtc-843	27	31	whereas	whereas	SCONJ
ijtc-843	27	32	the	the	DET
ijtc-843	27	33	average	average	ADJ
ijtc-843	27	34	tax	tax	NOUN
ijtc-843	27	35	revenue	revenue	NOUN
ijtc-843	27	36	in	in	ADP
ijtc-843	27	37	the	the	DET
ijtc-843	27	38	world	world	NOUN
ijtc-843	27	39	is	be	AUX
ijtc-843	27	40	13.8	13.8	NUM
ijtc-843	27	41	%	%	NOUN
ijtc-843	27	42	.	.	PUNCT
ijtc-843	28	1	there	there	PRON
ijtc-843	28	2	are	be	VERB
ijtc-843	28	3	three	three	NUM
ijtc-843	28	4	international	international	ADJ
ijtc-843	28	5	transactions	transaction	NOUN
ijtc-843	28	6	affecting	affect	VERB
ijtc-843	28	7	a	a	DET
ijtc-843	28	8	country	country	NOUN
ijtc-843	28	9	's	's	PART
ijtc-843	28	10	tax	tax	NOUN
ijtc-843	28	11	revenue	revenue	NOUN
ijtc-843	28	12	,	,	PUNCT
ijtc-843	28	13	among	among	ADP
ijtc-843	28	14	others	other	NOUN
ijtc-843	28	15	are	be	AUX
ijtc-843	28	16	foreign	foreign	ADJ
ijtc-843	28	17	direct	direct	ADJ
ijtc-843	28	18	investment	investment	NOUN
ijtc-843	28	19	(	(	PUNCT
ijtc-843	28	20	fdi	fdi	NOUN
ijtc-843	28	21	)	)	PUNCT
ijtc-843	28	22	,	,	PUNCT
ijtc-843	28	23	trade	trade	NOUN
ijtc-843	28	24	openness	openness	NOUN
ijtc-843	28	25	(	(	PUNCT
ijtc-843	28	26	to	to	PART
ijtc-843	28	27	)	)	PUNCT
ijtc-843	28	28	,	,	PUNCT
ijtc-843	28	29	and	and	CCONJ
ijtc-843	28	30	external	external	ADJ
ijtc-843	28	31	debt	debt	NOUN
ijtc-843	28	32	(	(	PUNCT
ijtc-843	28	33	ext	ext	NOUN
ijtc-843	28	34	or	or	CCONJ
ijtc-843	28	35	foreign	foreign	ADJ
ijtc-843	28	36	debt	debt	NOUN
ijtc-843	28	37	)	)	PUNCT
ijtc-843	28	38	.	.	PUNCT
ijtc-843	29	1	fdi	fdi	NOUN
ijtc-843	29	2	or	or	CCONJ
ijtc-843	29	3	foreign	foreign	ADJ
ijtc-843	29	4	direct	direct	ADJ
ijtc-843	29	5	investment	investment	NOUN
ijtc-843	29	6	is	be	AUX
ijtc-843	29	7	an	an	DET
ijtc-843	29	8	international	international	ADJ
ijtc-843	29	9	capital	capital	NOUN
ijtc-843	29	10	flow	flow	NOUN
ijtc-843	29	11	in	in	ADP
ijtc-843	29	12	which	which	PRON
ijtc-843	29	13	companies	company	NOUN
ijtc-843	29	14	from	from	ADP
ijtc-843	29	15	other	other	ADJ
ijtc-843	29	16	countries	country	NOUN
ijtc-843	29	17	or	or	CCONJ
ijtc-843	29	18	multinational	multinational	ADJ
ijtc-843	29	19	companies	company	NOUN
ijtc-843	29	20	invest	invest	VERB
ijtc-843	29	21	their	their	PRON
ijtc-843	29	22	capital	capital	NOUN
ijtc-843	29	23	either	either	CCONJ
ijtc-843	29	24	in	in	ADP
ijtc-843	29	25	the	the	DET
ijtc-843	29	26	form	form	NOUN
ijtc-843	29	27	of	of	ADP
ijtc-843	29	28	establishing	establish	VERB
ijtc-843	29	29	or	or	CCONJ
ijtc-843	29	30	expanding	expand	VERB
ijtc-843	29	31	their	their	PRON
ijtc-843	29	32	business	business	NOUN
ijtc-843	29	33	in	in	ADP
ijtc-843	29	34	other	other	ADJ
ijtc-843	29	35	countries	country	NOUN
ijtc-843	29	36	(	(	PUNCT
ijtc-843	29	37	obsfield	obsfield	ADJ
ijtc-843	29	38	,	,	PUNCT
ijtc-843	29	39	1991	1991	NUM
ijtc-843	29	40	)	)	PUNCT
ijtc-843	29	41	.	.	PUNCT
ijtc-843	30	1	fdi	fdi	NOUN
ijtc-843	30	2	is	be	AUX
ijtc-843	30	3	not	not	PART
ijtc-843	30	4	only	only	ADV
ijtc-843	30	5	limited	limit	VERB
ijtc-843	30	6	to	to	ADP
ijtc-843	30	7	the	the	DET
ijtc-843	30	8	establishment	establishment	NOUN
ijtc-843	30	9	of	of	ADP
ijtc-843	30	10	new	new	ADJ
ijtc-843	30	11	corporate	corporate	ADJ
ijtc-843	30	12	units	unit	NOUN
ijtc-843	30	13	,	,	PUNCT
ijtc-843	30	14	but	but	CCONJ
ijtc-843	30	15	also	also	ADV
ijtc-843	30	16	in	in	ADP
ijtc-843	30	17	the	the	DET
ijtc-843	30	18	form	form	NOUN
ijtc-843	30	19	of	of	ADP
ijtc-843	30	20	acquisitions	acquisition	NOUN
ijtc-843	30	21	of	of	ADP
ijtc-843	30	22	fdi	fdi	ADJ
ijtc-843	30	23	recipient	recipient	NOUN
ijtc-843	30	24	of	of	ADP
ijtc-843	30	25	companies	company	NOUN
ijtc-843	30	26	in	in	ADP
ijtc-843	30	27	one	one	NUM
ijtc-843	30	28	country	country	NOUN
ijtc-843	30	29	,	,	PUNCT
ijtc-843	30	30	to	to	ADP
ijtc-843	30	31	companies	company	NOUN
ijtc-843	30	32	in	in	ADP
ijtc-843	30	33	others	other	NOUN
ijtc-843	30	34	.	.	PUNCT
ijtc-843	31	1	as	as	SCONJ
ijtc-843	31	2	defined	define	VERB
ijtc-843	31	3	by	by	ADP
ijtc-843	31	4	the	the	DET
ijtc-843	31	5	world	world	PROPN
ijtc-843	31	6	bank	bank	NOUN
ijtc-843	31	7	,	,	PUNCT
ijtc-843	31	8	to	to	ADP
ijtc-843	31	9	or	or	CCONJ
ijtc-843	31	10	trade	trade	NOUN
ijtc-843	31	11	openness	openness	NOUN
ijtc-843	31	12	is	be	AUX
ijtc-843	31	13	the	the	DET
ijtc-843	31	14	ratio	ratio	NOUN
ijtc-843	31	15	between	between	ADP
ijtc-843	31	16	the	the	DET
ijtc-843	31	17	amount	amount	NOUN
ijtc-843	31	18	of	of	ADP
ijtc-843	31	19	exports	export	NOUN
ijtc-843	31	20	and	and	CCONJ
ijtc-843	31	21	the	the	DET
ijtc-843	31	22	amount	amount	NOUN
ijtc-843	31	23	of	of	ADP
ijtc-843	31	24	imports	import	NOUN
ijtc-843	31	25	either	either	CCONJ
ijtc-843	31	26	in	in	ADP
ijtc-843	31	27	a	a	DET
ijtc-843	31	28	form	form	NOUN
ijtc-843	31	29	of	of	ADP
ijtc-843	31	30	goods	good	NOUN
ijtc-843	31	31	or	or	CCONJ
ijtc-843	31	32	services	service	NOUN
ijtc-843	31	33	with	with	ADP
ijtc-843	31	34	other	other	ADJ
ijtc-843	31	35	countries	country	NOUN
ijtc-843	31	36	,	,	PUNCT
ijtc-843	31	37	calculated	calculate	VERB
ijtc-843	31	38	as	as	ADP
ijtc-843	31	39	a	a	DET
ijtc-843	31	40	proportion	proportion	NOUN
ijtc-843	31	41	of	of	ADP
ijtc-843	31	42	gdp	gdp	NOUN
ijtc-843	31	43	.	.	PUNCT
ijtc-843	32	1	the	the	DET
ijtc-843	32	2	ext	ext	NOUN
ijtc-843	32	3	,	,	PUNCT
ijtc-843	32	4	in	in	ADP
ijtc-843	32	5	this	this	DET
ijtc-843	32	6	case	case	NOUN
ijtc-843	32	7	the	the	DET
ijtc-843	32	8	government	government	NOUN
ijtc-843	32	9	external	external	ADJ
ijtc-843	32	10	debt	debt	NOUN
ijtc-843	32	11	is	be	AUX
ijtc-843	32	12	a	a	DET
ijtc-843	32	13	debt	debt	NOUN
ijtc-843	32	14	owned	own	VERB
ijtc-843	32	15	by	by	ADP
ijtc-843	32	16	the	the	DET
ijtc-843	32	17	central	central	ADJ
ijtc-843	32	18	government	government	NOUN
ijtc-843	32	19	,	,	PUNCT
ijtc-843	32	20	comprising	comprise	VERB
ijtc-843	32	21	bilateral	bilateral	ADJ
ijtc-843	32	22	and	and	CCONJ
ijtc-843	32	23	multilateral	multilateral	ADJ
ijtc-843	32	24	debts	debt	NOUN
ijtc-843	32	25	,	,	PUNCT
ijtc-843	32	26	export	export	NOUN
ijtc-843	32	27	credit	credit	NOUN
ijtc-843	32	28	facilities	facility	NOUN
ijtc-843	32	29	,	,	PUNCT
ijtc-843	32	30	commercial	commercial	ADJ
ijtc-843	32	31	debts	debt	NOUN
ijtc-843	32	32	,	,	PUNCT
ijtc-843	32	33	leasing	leasing	NOUN
ijtc-843	32	34	,	,	PUNCT
ijtc-843	32	35	and	and	CCONJ
ijtc-843	32	36	some	some	DET
ijtc-843	32	37	other	other	ADJ
ijtc-843	32	38	kinds	kind	NOUN
ijtc-843	32	39	.	.	PUNCT
ijtc-843	33	1	table	table	NOUN
ijtc-843	33	2	1	1	NUM
ijtc-843	33	3	tax	tax	NOUN
ijtc-843	33	4	revenue	revenue	NOUN
ijtc-843	33	5	(	(	PUNCT
ijtc-843	33	6	%	%	INTJ
ijtc-843	33	7	gdp	gdp	NOUN
ijtc-843	33	8	)	)	PUNCT
ijtc-843	33	9	of	of	ADP
ijtc-843	33	10	lac	lac	PROPN
ijtc-843	33	11	countries	country	NOUN
ijtc-843	33	12	in	in	ADP
ijtc-843	33	13	2019	2019	NUM
ijtc-843	33	14	negara	negara	PROPN
ijtc-843	33	15	tahun	tahun	PROPN
ijtc-843	33	16	tax	tax	NOUN
ijtc-843	33	17	revenue	revenue	NOUN
ijtc-843	33	18	(	(	PUNCT
ijtc-843	33	19	%	%	INTJ
ijtc-843	33	20	gdp	gdp	PROPN
ijtc-843	33	21	)	)	PUNCT
ijtc-843	33	22	argentina	argentina	PROPN
ijtc-843	33	23	2019	2019	NUM
ijtc-843	33	24	10.64932467	10.64932467	NUM
ijtc-843	33	25	belize	belize	NOUN
ijtc-843	33	26	2019	2019	NUM
ijtc-843	33	27	26.25967344	26.25967344	NUM
ijtc-843	33	28	bolivia	bolivia	PROPN
ijtc-843	33	29	2019	2019	NUM
ijtc-843	33	30	24.61570104	24.61570104	NUM
ijtc-843	33	31	brazil	brazil	PROPN
ijtc-843	33	32	2019	2019	NUM
ijtc-843	33	33	13.73616364	13.73616364	NUM
ijtc-843	33	34	colombia	colombia	PROPN
ijtc-843	33	35	2019	2019	NUM
ijtc-843	33	36	15.07137014	15.07137014	NUM
ijtc-843	33	37	costa	costa	PROPN
ijtc-843	33	38	rica	rica	PROPN
ijtc-843	33	39	2019	2019	NUM
ijtc-843	33	40	13.47177923	13.47177923	NUM
ijtc-843	33	41	dominica	dominica	PROPN
ijtc-843	33	42	2019	2019	NUM
ijtc-843	33	43	24.14728928	24.14728928	NUM
ijtc-843	33	44	dominican	dominican	PROPN
ijtc-843	33	45	republic	republic	PROPN
ijtc-843	33	46	2019	2019	NUM
ijtc-843	33	47	13.3027786	13.3027786	NUM
ijtc-843	33	48	ecuador	ecuador	NOUN
ijtc-843	33	49	2019	2019	NUM
ijtc-843	33	50	14.35727421	14.35727421	NUM
ijtc-843	33	51	el	el	PROPN
ijtc-843	33	52	salvador	salvador	PROPN
ijtc-843	33	53	2019	2019	NUM
ijtc-843	33	54	18.071017	18.071017	NUM
ijtc-843	33	55	grenada	grenada	PROPN
ijtc-843	33	56	2019	2019	NUM
ijtc-843	33	57	21.558417	21.558417	NUM
ijtc-843	33	58	guatemala	guatemala	NOUN
ijtc-843	33	59	2019	2019	NUM
ijtc-843	33	60	10.45602392	10.45602392	NUM
ijtc-843	33	61	haiti	haiti	PROPN
ijtc-843	33	62	2019	2019	NUM
ijtc-843	33	63	12.83992672	12.83992672	NUM
ijtc-843	33	64	honduras	honduras	PROPN
ijtc-843	33	65	2019	2019	NUM
ijtc-843	33	66	18.70742178	18.70742178	NUM
ijtc-843	33	67	jamaica	jamaica	PROPN
ijtc-843	33	68	2019	2019	NUM
ijtc-843	33	69	27.45394175	27.45394175	NUM
ijtc-843	33	70	mexico	mexico	PROPN
ijtc-843	33	71	2019	2019	NUM
ijtc-843	33	72	13.14822085	13.14822085	NUM
ijtc-843	33	73	nicaragua	nicaragua	PROPN
ijtc-843	33	74	2019	2019	NUM
ijtc-843	33	75	17.5430986	17.5430986	NUM
ijtc-843	33	76	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	33	77	determinants	determinant	NOUN
ijtc-843	33	78	of	of	ADP
ijtc-843	33	79	tax	tax	NOUN
ijtc-843	33	80	revenue	revenue	NOUN
ijtc-843	33	81	in	in	ADP
ijtc-843	33	82	the	the	DET
ijtc-843	33	83	context	context	NOUN
ijtc-843	33	84	of	of	ADP
ijtc-843	33	85	international	international	ADJ
ijtc-843	33	86	transactions	transaction	NOUN
ijtc-843	33	87	in	in	ADP
ijtc-843	33	88	the	the	DET
ijtc-843	33	89	latin	latin	PROPN
ijtc-843	33	90	america	america	PROPN
ijtc-843	33	91	and	and	CCONJ
ijtc-843	33	92	carribean	carribean	PROPN
ijtc-843	33	93	(	(	PUNCT
ijtc-843	33	94	lac	lac	PROPN
ijtc-843	33	95	)	)	PUNCT
ijtc-843	33	96	region	region	NOUN
ijtc-843	33	97	2002	2002	NUM
ijtc-843	33	98	-	-	SYM
ijtc-843	33	99	2019	2019	NUM
ijtc-843	33	100	nugraha	nugraha	NOUN
ijtc-843	33	101	and	and	CCONJ
ijtc-843	33	102	wijaya	wijaya	PROPN
ijtc-843	33	103	615	615	NUM
ijtc-843	33	104	|	|	ADV
ijtc-843	33	105	ilomata	ilomata	PROPN
ijtc-843	33	106	international	international	ADJ
ijtc-843	33	107	journal	journal	NOUN
ijtc-843	33	108	of	of	ADP
ijtc-843	33	109	tax	tax	PROPN
ijtc-843	33	110	&	&	CCONJ
ijtc-843	33	111	accounting	accounting	PROPN
ijtc-843	33	112	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	33	113	paraguay	paraguay	NOUN
ijtc-843	33	114	2019	2019	NUM
ijtc-843	33	115	10.00060649	10.00060649	NUM
ijtc-843	33	116	peru	peru	PROPN
ijtc-843	33	117	2019	2019	NUM
ijtc-843	33	118	14.5160313	14.5160313	NUM
ijtc-843	33	119	source	source	NOUN
ijtc-843	33	120	:	:	PUNCT
ijtc-843	33	121	worldbank	worldbank	NOUN
ijtc-843	33	122	there	there	PRON
ijtc-843	33	123	are	be	VERB
ijtc-843	33	124	several	several	ADJ
ijtc-843	33	125	researches	research	NOUN
ijtc-843	33	126	that	that	PRON
ijtc-843	33	127	examine	examine	VERB
ijtc-843	33	128	how	how	SCONJ
ijtc-843	33	129	fdi	fdi	NOUN
ijtc-843	33	130	affects	affect	VERB
ijtc-843	33	131	tax	tax	NOUN
ijtc-843	33	132	revenue	revenue	NOUN
ijtc-843	33	133	.	.	PUNCT
ijtc-843	34	1	pratomo	pratomo	PROPN
ijtc-843	34	2	(	(	PUNCT
ijtc-843	34	3	2020	2020	NUM
ijtc-843	34	4	)	)	PUNCT
ijtc-843	34	5	stated	state	VERB
ijtc-843	34	6	that	that	SCONJ
ijtc-843	34	7	fdi	fdi	NOUN
ijtc-843	34	8	inflows	inflow	NOUN
ijtc-843	34	9	have	have	VERB
ijtc-843	34	10	a	a	DET
ijtc-843	34	11	positive	positive	ADJ
ijtc-843	34	12	effect	effect	NOUN
ijtc-843	34	13	on	on	ADP
ijtc-843	34	14	tax	tax	NOUN
ijtc-843	34	15	revenue	revenue	NOUN
ijtc-843	34	16	in	in	ADP
ijtc-843	34	17	the	the	DET
ijtc-843	34	18	developing	develop	VERB
ijtc-843	34	19	countries	country	NOUN
ijtc-843	34	20	.	.	PUNCT
ijtc-843	35	1	in	in	ADP
ijtc-843	35	2	addition	addition	NOUN
ijtc-843	35	3	,	,	PUNCT
ijtc-843	35	4	camara	camara	X
ijtc-843	35	5	(	(	PUNCT
ijtc-843	35	6	2023	2023	NUM
ijtc-843	35	7	)	)	PUNCT
ijtc-843	35	8	argued	argue	VERB
ijtc-843	35	9	that	that	SCONJ
ijtc-843	35	10	fdi	fdi	NOUN
ijtc-843	35	11	inflows	inflow	NOUN
ijtc-843	35	12	serve	serve	VERB
ijtc-843	35	13	as	as	ADP
ijtc-843	35	14	a	a	DET
ijtc-843	35	15	stimulus	stimulus	NOUN
ijtc-843	35	16	to	to	PART
ijtc-843	35	17	increase	increase	VERB
ijtc-843	35	18	tax	tax	NOUN
ijtc-843	35	19	revenue	revenue	NOUN
ijtc-843	35	20	.	.	PUNCT
ijtc-843	36	1	however	however	ADV
ijtc-843	36	2	there	there	PRON
ijtc-843	36	3	is	be	VERB
ijtc-843	36	4	no	no	DET
ijtc-843	36	5	connection	connection	NOUN
ijtc-843	36	6	with	with	ADP
ijtc-843	36	7	countries	country	NOUN
ijtc-843	36	8	exporting	export	VERB
ijtc-843	36	9	the	the	DET
ijtc-843	36	10	natural	natural	ADJ
ijtc-843	36	11	resources	resource	NOUN
ijtc-843	36	12	since	since	SCONJ
ijtc-843	36	13	tax	tax	NOUN
ijtc-843	36	14	revenues	revenue	NOUN
ijtc-843	36	15	are	be	AUX
ijtc-843	36	16	not	not	PART
ijtc-843	36	17	sensitive	sensitive	ADJ
ijtc-843	36	18	to	to	ADP
ijtc-843	36	19	fdi	fdi	NOUN
ijtc-843	36	20	inflows	inflow	NOUN
ijtc-843	36	21	.	.	PUNCT
ijtc-843	37	1	nevertheless	nevertheless	ADV
ijtc-843	37	2	,	,	PUNCT
ijtc-843	37	3	gaspareniene	gaspareniene	NOUN
ijtc-843	37	4	et	et	PROPN
ijtc-843	37	5	al	al	PROPN
ijtc-843	37	6	.	.	PROPN
ijtc-843	37	7	(	(	PUNCT
ijtc-843	37	8	2022	2022	NUM
ijtc-843	37	9	)	)	PUNCT
ijtc-843	37	10	stated	state	VERB
ijtc-843	37	11	the	the	DET
ijtc-843	37	12	opposite	opposite	NOUN
ijtc-843	37	13	.	.	PUNCT
ijtc-843	38	1	in	in	ADP
ijtc-843	38	2	european	european	PROPN
ijtc-843	38	3	union	union	PROPN
ijtc-843	38	4	countries	country	NOUN
ijtc-843	38	5	,	,	PUNCT
ijtc-843	38	6	fdi	fdi	NOUN
ijtc-843	38	7	inflows	inflow	NOUN
ijtc-843	38	8	have	have	AUX
ijtc-843	38	9	dampening	dampen	VERB
ijtc-843	38	10	implications	implication	NOUN
ijtc-843	38	11	for	for	ADP
ijtc-843	38	12	tax	tax	NOUN
ijtc-843	38	13	revenues	revenue	NOUN
ijtc-843	38	14	.	.	PUNCT
ijtc-843	39	1	their	their	PRON
ijtc-843	39	2	argument	argument	NOUN
ijtc-843	39	3	was	be	AUX
ijtc-843	39	4	fdi	fdi	NOUN
ijtc-843	39	5	generates	generate	VERB
ijtc-843	39	6	a	a	DET
ijtc-843	39	7	reduction	reduction	NOUN
ijtc-843	39	8	in	in	ADP
ijtc-843	39	9	tax	tax	NOUN
ijtc-843	39	10	revenue	revenue	NOUN
ijtc-843	39	11	through	through	ADP
ijtc-843	39	12	tax	tax	NOUN
ijtc-843	39	13	incentives	incentive	NOUN
ijtc-843	39	14	offered	offer	VERB
ijtc-843	39	15	by	by	ADP
ijtc-843	39	16	the	the	DET
ijtc-843	39	17	state	state	NOUN
ijtc-843	39	18	in	in	ADP
ijtc-843	39	19	order	order	NOUN
ijtc-843	39	20	to	to	PART
ijtc-843	39	21	attract	attract	VERB
ijtc-843	39	22	investors	investor	NOUN
ijtc-843	39	23	,	,	PUNCT
ijtc-843	39	24	for	for	ADP
ijtc-843	39	25	instance	instance	NOUN
ijtc-843	39	26	free	free	ADJ
ijtc-843	39	27	trade	trade	NOUN
ijtc-843	39	28	zones	zone	NOUN
ijtc-843	39	29	where	where	SCONJ
ijtc-843	39	30	goods	good	NOUN
ijtc-843	39	31	are	be	AUX
ijtc-843	39	32	exempt	exempt	ADJ
ijtc-843	39	33	from	from	ADP
ijtc-843	39	34	duties	duty	NOUN
ijtc-843	39	35	and	and	CCONJ
ijtc-843	39	36	taxes	taxis	NOUN
ijtc-843	39	37	.	.	PUNCT
ijtc-843	40	1	similarly	similarly	ADV
ijtc-843	40	2	,	,	PUNCT
ijtc-843	40	3	other	other	ADJ
ijtc-843	40	4	studies	study	NOUN
ijtc-843	40	5	examining	examine	VERB
ijtc-843	40	6	the	the	DET
ijtc-843	40	7	relationship	relationship	NOUN
ijtc-843	40	8	between	between	ADP
ijtc-843	40	9	trade	trade	NOUN
ijtc-843	40	10	openness	openness	NOUN
ijtc-843	40	11	and	and	CCONJ
ijtc-843	40	12	tax	tax	NOUN
ijtc-843	40	13	revenue	revenue	NOUN
ijtc-843	40	14	have	have	AUX
ijtc-843	40	15	been	be	AUX
ijtc-843	40	16	conducted	conduct	VERB
ijtc-843	40	17	.	.	PUNCT
ijtc-843	41	1	a	a	DET
ijtc-843	41	2	research	research	NOUN
ijtc-843	41	3	by	by	ADP
ijtc-843	41	4	kwaku	kwaku	PROPN
ijtc-843	41	5	et	et	PROPN
ijtc-843	41	6	al	al	PROPN
ijtc-843	41	7	.	.	PROPN
ijtc-843	42	1	(	(	PUNCT
ijtc-843	42	2	2018	2018	NUM
ijtc-843	42	3	)	)	PUNCT
ijtc-843	42	4	explained	explain	VERB
ijtc-843	42	5	that	that	SCONJ
ijtc-843	42	6	trade	trade	NOUN
ijtc-843	42	7	openness	openness	NOUN
ijtc-843	42	8	has	have	VERB
ijtc-843	42	9	a	a	DET
ijtc-843	42	10	positive	positive	ADJ
ijtc-843	42	11	effect	effect	NOUN
ijtc-843	42	12	on	on	ADP
ijtc-843	42	13	tax	tax	NOUN
ijtc-843	42	14	revenue	revenue	NOUN
ijtc-843	42	15	,	,	PUNCT
ijtc-843	42	16	particularly	particularly	ADV
ijtc-843	42	17	the	the	DET
ijtc-843	42	18	international	international	ADJ
ijtc-843	42	19	trade	trade	NOUN
ijtc-843	42	20	tax	tax	NOUN
ijtc-843	42	21	.	.	PUNCT
ijtc-843	43	1	on	on	ADP
ijtc-843	43	2	the	the	DET
ijtc-843	43	3	contrary	contrary	NOUN
ijtc-843	43	4	,	,	PUNCT
ijtc-843	43	5	shubita	shubita	NOUN
ijtc-843	43	6	&	&	CCONJ
ijtc-843	43	7	warrad	warrad	PROPN
ijtc-843	43	8	(	(	PUNCT
ijtc-843	43	9	2018	2018	NUM
ijtc-843	43	10	)	)	PUNCT
ijtc-843	43	11	emphasized	emphasize	VERB
ijtc-843	43	12	that	that	SCONJ
ijtc-843	43	13	there	there	PRON
ijtc-843	43	14	is	be	VERB
ijtc-843	43	15	a	a	DET
ijtc-843	43	16	negative	negative	ADJ
ijtc-843	43	17	relationship	relationship	NOUN
ijtc-843	43	18	between	between	ADP
ijtc-843	43	19	trade	trade	NOUN
ijtc-843	43	20	openness	openness	NOUN
ijtc-843	43	21	and	and	CCONJ
ijtc-843	43	22	government	government	NOUN
ijtc-843	43	23	revenue	revenue	NOUN
ijtc-843	43	24	.	.	PUNCT
ijtc-843	44	1	it	it	PRON
ijtc-843	44	2	occurred	occur	VERB
ijtc-843	44	3	as	as	SCONJ
ijtc-843	44	4	taxation	taxation	NOUN
ijtc-843	44	5	is	be	AUX
ijtc-843	44	6	"	"	PUNCT
ijtc-843	44	7	forced	force	VERB
ijtc-843	44	8	"	"	PUNCT
ijtc-843	44	9	to	to	PART
ijtc-843	44	10	compete	compete	VERB
ijtc-843	44	11	,	,	PUNCT
ijtc-843	44	12	which	which	PRON
ijtc-843	44	13	ultimately	ultimately	ADV
ijtc-843	44	14	reduces	reduce	VERB
ijtc-843	44	15	state	state	NOUN
ijtc-843	44	16	revenue	revenue	NOUN
ijtc-843	44	17	,	,	PUNCT
ijtc-843	44	18	a	a	DET
ijtc-843	44	19	condition	condition	NOUN
ijtc-843	44	20	signaling	signal	VERB
ijtc-843	44	21	economic	economic	ADJ
ijtc-843	44	22	openness	openness	NOUN
ijtc-843	44	23	(	(	PUNCT
ijtc-843	44	24	liberalization	liberalization	NOUN
ijtc-843	44	25	)	)	PUNCT
ijtc-843	44	26	,	,	PUNCT
ijtc-843	44	27	another	another	DET
ijtc-843	44	28	research	research	NOUN
ijtc-843	44	29	by	by	ADP
ijtc-843	44	30	wijaya	wijaya	PROPN
ijtc-843	44	31	&	&	CCONJ
ijtc-843	44	32	dewi	dewi	PROPN
ijtc-843	44	33	(	(	PUNCT
ijtc-843	44	34	2022	2022	NUM
ijtc-843	44	35	)	)	PUNCT
ijtc-843	44	36	pointed	point	VERB
ijtc-843	44	37	out	out	ADP
ijtc-843	44	38	that	that	SCONJ
ijtc-843	44	39	trade	trade	NOUN
ijtc-843	44	40	openness	openness	NOUN
ijtc-843	44	41	has	have	VERB
ijtc-843	44	42	no	no	DET
ijtc-843	44	43	effect	effect	NOUN
ijtc-843	44	44	on	on	ADP
ijtc-843	44	45	tax	tax	NOUN
ijtc-843	44	46	revenue	revenue	NOUN
ijtc-843	44	47	in	in	ADP
ijtc-843	44	48	indonesia	indonesia	PROPN
ijtc-843	44	49	.	.	PUNCT
ijtc-843	45	1	(	(	PUNCT
ijtc-843	45	2	khalid	khalid	PROPN
ijtc-843	45	3	,	,	PUNCT
ijtc-843	45	4	2016	2016	NUM
ijtc-843	45	5	)	)	PUNCT
ijtc-843	45	6	stated	state	VERB
ijtc-843	45	7	further	far	ADV
ijtc-843	45	8	that	that	SCONJ
ijtc-843	45	9	aside	aside	ADV
ijtc-843	45	10	from	from	ADP
ijtc-843	45	11	being	be	AUX
ijtc-843	45	12	related	relate	VERB
ijtc-843	45	13	to	to	ADP
ijtc-843	45	14	tax	tax	NOUN
ijtc-843	45	15	revenue	revenue	NOUN
ijtc-843	45	16	,	,	PUNCT
ijtc-843	45	17	trade	trade	NOUN
ijtc-843	45	18	openness	openness	NOUN
ijtc-843	45	19	has	have	VERB
ijtc-843	45	20	a	a	DET
ijtc-843	45	21	direct	direct	ADJ
ijtc-843	45	22	effect	effect	NOUN
ijtc-843	45	23	on	on	ADP
ijtc-843	45	24	economic	economic	ADJ
ijtc-843	45	25	growth	growth	NOUN
ijtc-843	45	26	through	through	ADP
ijtc-843	45	27	international	international	ADJ
ijtc-843	45	28	competitiveness	competitiveness	NOUN
ijtc-843	45	29	,	,	PUNCT
ijtc-843	45	30	productivity	productivity	NOUN
ijtc-843	45	31	,	,	PUNCT
ijtc-843	45	32	and	and	CCONJ
ijtc-843	45	33	other	other	ADJ
ijtc-843	45	34	economic	economic	ADJ
ijtc-843	45	35	activities	activity	NOUN
ijtc-843	45	36	.these	.these	VERB
ijtc-843	45	37	economic	economic	ADJ
ijtc-843	45	38	activities	activity	NOUN
ijtc-843	45	39	need	need	VERB
ijtc-843	45	40	funding	funding	NOUN
ijtc-843	45	41	,	,	PUNCT
ijtc-843	45	42	and	and	CCONJ
ijtc-843	45	43	if	if	SCONJ
ijtc-843	45	44	the	the	DET
ijtc-843	45	45	government	government	NOUN
ijtc-843	45	46	can	can	AUX
ijtc-843	45	47	not	not	PART
ijtc-843	45	48	rely	rely	VERB
ijtc-843	45	49	on	on	ADP
ijtc-843	45	50	the	the	DET
ijtc-843	45	51	revenue	revenue	NOUN
ijtc-843	45	52	generation	generation	NOUN
ijtc-843	45	53	,	,	PUNCT
ijtc-843	45	54	it	it	PRON
ijtc-843	45	55	will	will	AUX
ijtc-843	45	56	be	be	AUX
ijtc-843	45	57	in	in	ADP
ijtc-843	45	58	debt	debt	NOUN
ijtc-843	45	59	.	.	PUNCT
ijtc-843	46	1	eddine	eddine	PROPN
ijtc-843	46	2	salhi	salhi	PROPN
ijtc-843	46	3	&	&	CCONJ
ijtc-843	46	4	el	el	PROPN
ijtc-843	46	5	aboudi	aboudi	PROPN
ijtc-843	46	6	(	(	PUNCT
ijtc-843	46	7	2021	2021	NUM
ijtc-843	46	8	)	)	PUNCT
ijtc-843	46	9	conducted	conduct	VERB
ijtc-843	46	10	a	a	DET
ijtc-843	46	11	study	study	NOUN
ijtc-843	46	12	on	on	ADP
ijtc-843	46	13	the	the	DET
ijtc-843	46	14	relationship	relationship	NOUN
ijtc-843	46	15	between	between	ADP
ijtc-843	46	16	external	external	ADJ
ijtc-843	46	17	debt	debt	NOUN
ijtc-843	46	18	and	and	CCONJ
ijtc-843	46	19	tax	tax	NOUN
ijtc-843	46	20	revenue	revenue	NOUN
ijtc-843	46	21	.	.	PUNCT
ijtc-843	47	1	the	the	DET
ijtc-843	47	2	results	result	NOUN
ijtc-843	47	3	indicated	indicate	VERB
ijtc-843	47	4	that	that	SCONJ
ijtc-843	47	5	foreign	foreign	ADJ
ijtc-843	47	6	debt	debt	NOUN
ijtc-843	47	7	affects	affect	VERB
ijtc-843	47	8	the	the	DET
ijtc-843	47	9	tax	tax	NOUN
ijtc-843	47	10	revenue	revenue	NOUN
ijtc-843	47	11	and	and	CCONJ
ijtc-843	47	12	it	it	PRON
ijtc-843	47	13	was	be	AUX
ijtc-843	47	14	signified	signify	VERB
ijtc-843	47	15	by	by	ADP
ijtc-843	47	16	currency	currency	NOUN
ijtc-843	47	17	devaluation	devaluation	NOUN
ijtc-843	47	18	.	.	PUNCT
ijtc-843	48	1	furthermore	furthermore	ADV
ijtc-843	48	2	,	,	PUNCT
ijtc-843	48	3	saibum	saibum	PROPN
ijtc-843	48	4	m.o	m.o	PROPN
ijtc-843	48	5	.	.	PROPN
ijtc-843	48	6	&	&	CCONJ
ijtc-843	48	7	olatunbosun	olatunbosun	PROPN
ijtc-843	48	8	(	(	PUNCT
ijtc-843	48	9	2013	2013	NUM
ijtc-843	48	10	)	)	PUNCT
ijtc-843	48	11	revealed	reveal	VERB
ijtc-843	48	12	that	that	SCONJ
ijtc-843	48	13	foreign	foreign	ADJ
ijtc-843	48	14	debt	debt	NOUN
ijtc-843	48	15	in	in	ADP
ijtc-843	48	16	nigeria	nigeria	PROPN
ijtc-843	48	17	erodes	erode	VERB
ijtc-843	48	18	tax	tax	NOUN
ijtc-843	48	19	revenue	revenue	NOUN
ijtc-843	48	20	.	.	PUNCT
ijtc-843	49	1	it	it	PRON
ijtc-843	49	2	directly	directly	ADV
ijtc-843	49	3	affects	affect	VERB
ijtc-843	49	4	not	not	PART
ijtc-843	49	5	only	only	ADV
ijtc-843	49	6	the	the	DET
ijtc-843	49	7	tax	tax	NOUN
ijtc-843	49	8	revenue	revenue	NOUN
ijtc-843	49	9	,	,	PUNCT
ijtc-843	49	10	but	but	CCONJ
ijtc-843	49	11	also	also	ADV
ijtc-843	49	12	the	the	DET
ijtc-843	49	13	relationship	relationship	NOUN
ijtc-843	49	14	between	between	ADP
ijtc-843	49	15	the	the	DET
ijtc-843	49	16	two	two	NUM
ijtc-843	49	17	other	other	ADJ
ijtc-843	49	18	variables	variable	NOUN
ijtc-843	49	19	.	.	PUNCT
ijtc-843	50	1	external	external	ADJ
ijtc-843	50	2	debt	debt	NOUN
ijtc-843	50	3	can	can	AUX
ijtc-843	50	4	influence	influence	VERB
ijtc-843	50	5	government	government	NOUN
ijtc-843	50	6	response	response	NOUN
ijtc-843	50	7	to	to	ADP
ijtc-843	50	8	fdi	fdi	NOUN
ijtc-843	50	9	inflows	inflow	NOUN
ijtc-843	50	10	.	.	PUNCT
ijtc-843	51	1	the	the	DET
ijtc-843	51	2	economic	economic	ADJ
ijtc-843	51	3	growth	growth	NOUN
ijtc-843	51	4	in	in	ADP
ijtc-843	51	5	countries	country	NOUN
ijtc-843	51	6	with	with	ADP
ijtc-843	51	7	high	high	ADJ
ijtc-843	51	8	levels	level	NOUN
ijtc-843	51	9	of	of	ADP
ijtc-843	51	10	external	external	ADJ
ijtc-843	51	11	debt	debt	NOUN
ijtc-843	51	12	differs	differ	VERB
ijtc-843	51	13	from	from	ADP
ijtc-843	51	14	those	those	PRON
ijtc-843	51	15	with	with	ADP
ijtc-843	51	16	low	low	ADJ
ijtc-843	51	17	external	external	ADJ
ijtc-843	51	18	debt	debt	NOUN
ijtc-843	51	19	(	(	PUNCT
ijtc-843	51	20	tanna	tanna	PROPN
ijtc-843	51	21	et	et	NOUN
ijtc-843	51	22	al	al	PROPN
ijtc-843	51	23	.	.	PROPN
ijtc-843	51	24	,	,	PUNCT
ijtc-843	51	25	2018	2018	NUM
ijtc-843	51	26	)	)	PUNCT
ijtc-843	51	27	.	.	PUNCT
ijtc-843	52	1	pyeman	pyeman	NOUN
ijtc-843	52	2	et	et	PROPN
ijtc-843	52	3	al	al	PROPN
ijtc-843	52	4	.	.	PUNCT
ijtc-843	53	1	(	(	PUNCT
ijtc-843	53	2	2016	2016	NUM
ijtc-843	53	3	)	)	PUNCT
ijtc-843	53	4	stated	state	VERB
ijtc-843	53	5	further	far	ADV
ijtc-843	53	6	that	that	SCONJ
ijtc-843	53	7	these	these	DET
ijtc-843	53	8	two	two	NUM
ijtc-843	53	9	variables	variable	NOUN
ijtc-843	53	10	have	have	VERB
ijtc-843	53	11	a	a	DET
ijtc-843	53	12	negative	negative	ADJ
ijtc-843	53	13	relationship	relationship	NOUN
ijtc-843	53	14	,	,	PUNCT
ijtc-843	53	15	where	where	SCONJ
ijtc-843	53	16	the	the	DET
ijtc-843	53	17	amount	amount	NOUN
ijtc-843	53	18	of	of	ADP
ijtc-843	53	19	foreign	foreign	ADJ
ijtc-843	53	20	debt	debt	NOUN
ijtc-843	53	21	of	of	ADP
ijtc-843	53	22	a	a	DET
ijtc-843	53	23	country	country	NOUN
ijtc-843	53	24	will	will	AUX
ijtc-843	53	25	affect	affect	VERB
ijtc-843	53	26	investors	investor	NOUN
ijtc-843	53	27	'	'	PART
ijtc-843	53	28	decisions	decision	NOUN
ijtc-843	53	29	regarding	regard	VERB
ijtc-843	53	30	the	the	DET
ijtc-843	53	31	location	location	NOUN
ijtc-843	53	32	of	of	ADP
ijtc-843	53	33	investment	investment	NOUN
ijtc-843	53	34	and	and	CCONJ
ijtc-843	53	35	the	the	DET
ijtc-843	53	36	type	type	NOUN
ijtc-843	53	37	of	of	ADP
ijtc-843	53	38	investment	investment	NOUN
ijtc-843	53	39	.	.	PUNCT
ijtc-843	54	1	with	with	ADP
ijtc-843	54	2	to	to	ADP
ijtc-843	54	3	,	,	PUNCT
ijtc-843	54	4	foreign	foreign	ADJ
ijtc-843	54	5	debt	debt	NOUN
ijtc-843	54	6	has	have	VERB
ijtc-843	54	7	a	a	DET
ijtc-843	54	8	positive	positive	ADJ
ijtc-843	54	9	relationship	relationship	NOUN
ijtc-843	54	10	,	,	PUNCT
ijtc-843	54	11	since	since	SCONJ
ijtc-843	54	12	the	the	PRON
ijtc-843	54	13	higher	high	ADJ
ijtc-843	54	14	the	the	DET
ijtc-843	54	15	foreign	foreign	ADJ
ijtc-843	54	16	debt	debt	NOUN
ijtc-843	54	17	,	,	PUNCT
ijtc-843	54	18	the	the	PRON
ijtc-843	54	19	more	more	ADV
ijtc-843	54	20	increased	increase	VERB
ijtc-843	54	21	the	the	DET
ijtc-843	54	22	export	export	NOUN
ijtc-843	54	23	activities	activity	NOUN
ijtc-843	54	24	will	will	AUX
ijtc-843	54	25	be	be	AUX
ijtc-843	54	26	(	(	PUNCT
ijtc-843	54	27	zakaria	zakaria	PROPN
ijtc-843	54	28	,	,	PUNCT
ijtc-843	54	29	2012	2012	NUM
ijtc-843	54	30	)	)	PUNCT
ijtc-843	54	31	.	.	PUNCT
ijtc-843	55	1	other	other	ADJ
ijtc-843	55	2	studies	study	NOUN
ijtc-843	55	3	however	however	ADV
ijtc-843	55	4	,	,	PUNCT
ijtc-843	55	5	revealed	reveal	VERB
ijtc-843	55	6	a	a	DET
ijtc-843	55	7	negative	negative	ADJ
ijtc-843	55	8	relationship	relationship	NOUN
ijtc-843	55	9	between	between	ADP
ijtc-843	55	10	these	these	DET
ijtc-843	55	11	two	two	NUM
ijtc-843	55	12	variables	variable	NOUN
ijtc-843	55	13	.	.	PUNCT
ijtc-843	56	1	mugasha	mugasha	PROPN
ijtc-843	56	2	(	(	PUNCT
ijtc-843	56	3	2007	2007	NUM
ijtc-843	56	4	)	)	PUNCT
ijtc-843	56	5	argued	argue	VERB
ijtc-843	56	6	that	that	SCONJ
ijtc-843	56	7	the	the	DET
ijtc-843	56	8	debt	debt	NOUN
ijtc-843	56	9	problem	problem	NOUN
ijtc-843	56	10	in	in	ADP
ijtc-843	56	11	a	a	DET
ijtc-843	56	12	developing	develop	VERB
ijtc-843	56	13	country	country	NOUN
ijtc-843	56	14	with	with	ADP
ijtc-843	56	15	stagnant	stagnant	ADJ
ijtc-843	56	16	economic	economic	ADJ
ijtc-843	56	17	conditions	condition	NOUN
ijtc-843	56	18	will	will	AUX
ijtc-843	56	19	be	be	AUX
ijtc-843	56	20	considered	consider	VERB
ijtc-843	56	21	unfavorable	unfavorable	ADJ
ijtc-843	56	22	for	for	ADP
ijtc-843	56	23	trade	trade	NOUN
ijtc-843	56	24	partners	partner	NOUN
ijtc-843	56	25	,	,	PUNCT
ijtc-843	56	26	which	which	PRON
ijtc-843	56	27	has	have	VERB
ijtc-843	56	28	implications	implication	NOUN
ijtc-843	56	29	for	for	ADP
ijtc-843	56	30	the	the	DET
ijtc-843	56	31	decline	decline	NOUN
ijtc-843	56	32	in	in	ADP
ijtc-843	56	33	to	to	ADP
ijtc-843	56	34	.	.	PUNCT
ijtc-843	57	1	the	the	DET
ijtc-843	57	2	emergence	emergence	NOUN
ijtc-843	57	3	of	of	ADP
ijtc-843	57	4	various	various	ADJ
ijtc-843	57	5	opinions	opinion	NOUN
ijtc-843	57	6	related	relate	VERB
ijtc-843	57	7	to	to	ADP
ijtc-843	57	8	the	the	DET
ijtc-843	57	9	influence	influence	NOUN
ijtc-843	57	10	of	of	ADP
ijtc-843	57	11	international	international	ADJ
ijtc-843	57	12	transactions	transaction	NOUN
ijtc-843	57	13	on	on	ADP
ijtc-843	57	14	tax	tax	NOUN
ijtc-843	57	15	revenue	revenue	NOUN
ijtc-843	57	16	and	and	CCONJ
ijtc-843	57	17	the	the	DET
ijtc-843	57	18	importance	importance	NOUN
ijtc-843	57	19	of	of	ADP
ijtc-843	57	20	taxes	taxis	NOUN
ijtc-843	57	21	for	for	ADP
ijtc-843	57	22	a	a	DET
ijtc-843	57	23	country	country	NOUN
ijtc-843	57	24	's	's	PART
ijtc-843	57	25	economy	economy	NOUN
ijtc-843	57	26	creates	create	VERB
ijtc-843	57	27	an	an	DET
ijtc-843	57	28	urgency	urgency	NOUN
ijtc-843	57	29	for	for	ADP
ijtc-843	57	30	further	further	ADJ
ijtc-843	57	31	research	research	NOUN
ijtc-843	57	32	on	on	ADP
ijtc-843	57	33	this	this	DET
ijtc-843	57	34	matter	matter	NOUN
ijtc-843	57	35	.	.	PUNCT
ijtc-843	58	1	furthermore	furthermore	ADV
ijtc-843	58	2	,	,	PUNCT
ijtc-843	58	3	the	the	DET
ijtc-843	58	4	diversity	diversity	NOUN
ijtc-843	58	5	of	of	ADP
ijtc-843	58	6	international	international	ADJ
ijtc-843	58	7	transactions	transaction	NOUN
ijtc-843	58	8	in	in	ADP
ijtc-843	58	9	the	the	DET
ijtc-843	58	10	lac	lac	PROPN
ijtc-843	58	11	region	region	NOUN
ijtc-843	58	12	signifies	signify	VERB
ijtc-843	58	13	an	an	DET
ijtc-843	58	14	interesting	interesting	ADJ
ijtc-843	58	15	point	point	NOUN
ijtc-843	58	16	of	of	ADP
ijtc-843	58	17	research	research	NOUN
ijtc-843	58	18	.	.	PUNCT
ijtc-843	59	1	therefore	therefore	ADV
ijtc-843	59	2	,	,	PUNCT
ijtc-843	59	3	this	this	DET
ijtc-843	59	4	study	study	NOUN
ijtc-843	59	5	aims	aim	VERB
ijtc-843	59	6	to	to	PART
ijtc-843	59	7	determine	determine	VERB
ijtc-843	59	8	how	how	SCONJ
ijtc-843	59	9	fdi	fdi	NOUN
ijtc-843	59	10	,	,	PUNCT
ijtc-843	59	11	to	to	ADP
ijtc-843	59	12	,	,	PUNCT
ijtc-843	59	13	and	and	CCONJ
ijtc-843	59	14	foreign	foreign	ADJ
ijtc-843	59	15	debt	debt	NOUN
ijtc-843	59	16	impact	impact	NOUN
ijtc-843	59	17	the	the	DET
ijtc-843	59	18	tax	tax	NOUN
ijtc-843	59	19	revenue	revenue	NOUN
ijtc-843	59	20	and	and	CCONJ
ijtc-843	59	21	how	how	SCONJ
ijtc-843	59	22	the	the	DET
ijtc-843	59	23	role	role	NOUN
ijtc-843	59	24	of	of	ADP
ijtc-843	59	25	foreign	foreign	ADJ
ijtc-843	59	26	debt	debt	NOUN
ijtc-843	59	27	as	as	ADP
ijtc-843	59	28	a	a	DET
ijtc-843	59	29	moderating	moderate	VERB
ijtc-843	59	30	variable	variable	NOUN
ijtc-843	59	31	on	on	ADP
ijtc-843	59	32	the	the	DET
ijtc-843	59	33	effect	effect	NOUN
ijtc-843	59	34	of	of	ADP
ijtc-843	59	35	fdi	fdi	NOUN
ijtc-843	59	36	and	and	CCONJ
ijtc-843	59	37	to	to	PART
ijtc-843	59	38	is	be	AUX
ijtc-843	59	39	on	on	ADP
ijtc-843	59	40	tax	tax	NOUN
ijtc-843	59	41	revenue	revenue	NOUN
ijtc-843	59	42	in	in	ADP
ijtc-843	59	43	the	the	DET
ijtc-843	59	44	lac	lac	PROPN
ijtc-843	59	45	regions	region	NOUN
ijtc-843	59	46	within	within	ADP
ijtc-843	59	47	the	the	DET
ijtc-843	59	48	periods	period	NOUN
ijtc-843	59	49	of	of	ADP
ijtc-843	59	50	20022019	20022019	NUM
ijtc-843	59	51	.	.	PUNCT
ijtc-843	60	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	60	2	determinants	determinant	NOUN
ijtc-843	60	3	of	of	ADP
ijtc-843	60	4	tax	tax	NOUN
ijtc-843	60	5	revenue	revenue	NOUN
ijtc-843	60	6	in	in	ADP
ijtc-843	60	7	the	the	DET
ijtc-843	60	8	context	context	NOUN
ijtc-843	60	9	of	of	ADP
ijtc-843	60	10	international	international	ADJ
ijtc-843	60	11	transactions	transaction	NOUN
ijtc-843	60	12	in	in	ADP
ijtc-843	60	13	the	the	DET
ijtc-843	60	14	latin	latin	PROPN
ijtc-843	60	15	america	america	PROPN
ijtc-843	60	16	and	and	CCONJ
ijtc-843	60	17	carribean	carribean	PROPN
ijtc-843	60	18	(	(	PUNCT
ijtc-843	60	19	lac	lac	PROPN
ijtc-843	60	20	)	)	PUNCT
ijtc-843	60	21	region	region	NOUN
ijtc-843	60	22	2002	2002	NUM
ijtc-843	60	23	-	-	SYM
ijtc-843	60	24	2019	2019	NUM
ijtc-843	60	25	nugraha	nugraha	NOUN
ijtc-843	60	26	and	and	CCONJ
ijtc-843	60	27	wijaya	wijaya	PROPN
ijtc-843	60	28	616	616	NUM
ijtc-843	60	29	|	|	ADV
ijtc-843	60	30	ilomata	ilomata	PROPN
ijtc-843	60	31	international	international	ADJ
ijtc-843	60	32	journal	journal	NOUN
ijtc-843	60	33	of	of	ADP
ijtc-843	60	34	tax	tax	PROPN
ijtc-843	60	35	&	&	CCONJ
ijtc-843	60	36	accounting	account	VERB
ijtc-843	60	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	60	38	methods	method	NOUN
ijtc-843	60	39	the	the	DET
ijtc-843	60	40	research	research	NOUN
ijtc-843	60	41	method	method	NOUN
ijtc-843	60	42	implemented	implement	VERB
ijtc-843	60	43	is	be	AUX
ijtc-843	60	44	quantitative	quantitative	ADJ
ijtc-843	60	45	associative	associative	ADJ
ijtc-843	60	46	research	research	NOUN
ijtc-843	60	47	,	,	PUNCT
ijtc-843	60	48	aiming	aim	VERB
ijtc-843	60	49	to	to	PART
ijtc-843	60	50	determine	determine	VERB
ijtc-843	60	51	the	the	DET
ijtc-843	60	52	influences	influence	NOUN
ijtc-843	60	53	between	between	ADP
ijtc-843	60	54	the	the	DET
ijtc-843	60	55	independent	independent	ADJ
ijtc-843	60	56	variable	variable	NOUN
ijtc-843	60	57	and	and	CCONJ
ijtc-843	60	58	the	the	DET
ijtc-843	60	59	dependent	dependent	ADJ
ijtc-843	60	60	variable	variable	NOUN
ijtc-843	60	61	.	.	PUNCT
ijtc-843	61	1	the	the	DET
ijtc-843	61	2	data	datum	NOUN
ijtc-843	61	3	of	of	ADP
ijtc-843	61	4	over	over	ADP
ijtc-843	61	5	an	an	DET
ijtc-843	61	6	18year	18year	ADJ
ijtc-843	61	7	period	period	NOUN
ijtc-843	61	8	from	from	ADP
ijtc-843	61	9	2002	2002	NUM
ijtc-843	61	10	to	to	ADP
ijtc-843	61	11	2019	2019	NUM
ijtc-843	61	12	in	in	ADP
ijtc-843	61	13	19	19	NUM
ijtc-843	61	14	latin	latin	ADJ
ijtc-843	61	15	american	american	ADJ
ijtc-843	61	16	and	and	CCONJ
ijtc-843	61	17	caribbean	caribbean	ADJ
ijtc-843	61	18	(	(	PUNCT
ijtc-843	61	19	lac	lac	PROPN
ijtc-843	61	20	)	)	PUNCT
ijtc-843	61	21	countries	country	NOUN
ijtc-843	61	22	were	be	AUX
ijtc-843	61	23	used	use	VERB
ijtc-843	61	24	.	.	PUNCT
ijtc-843	62	1	the	the	DET
ijtc-843	62	2	countries	country	NOUN
ijtc-843	62	3	listed	list	VERB
ijtc-843	62	4	are	be	AUX
ijtc-843	62	5	argentina	argentina	PROPN
ijtc-843	62	6	,	,	PUNCT
ijtc-843	62	7	belize	belize	PROPN
ijtc-843	62	8	,	,	PUNCT
ijtc-843	62	9	bolivia	bolivia	PROPN
ijtc-843	62	10	,	,	PUNCT
ijtc-843	62	11	brazil	brazil	PROPN
ijtc-843	62	12	,	,	PUNCT
ijtc-843	62	13	colombia	colombia	PROPN
ijtc-843	62	14	,	,	PUNCT
ijtc-843	62	15	costa	costa	PROPN
ijtc-843	62	16	rica	rica	PROPN
ijtc-843	62	17	,	,	PUNCT
ijtc-843	62	18	dominica	dominica	PROPN
ijtc-843	62	19	,	,	PUNCT
ijtc-843	62	20	dominican	dominican	PROPN
ijtc-843	62	21	republic	republic	PROPN
ijtc-843	62	22	,	,	PUNCT
ijtc-843	62	23	ecuador	ecuador	PROPN
ijtc-843	62	24	,	,	PUNCT
ijtc-843	62	25	el	el	PROPN
ijtc-843	62	26	salvador	salvador	PROPN
ijtc-843	62	27	,	,	PUNCT
ijtc-843	62	28	grenada	grenada	PROPN
ijtc-843	62	29	,	,	PUNCT
ijtc-843	62	30	guatemala	guatemala	PROPN
ijtc-843	62	31	,	,	PUNCT
ijtc-843	62	32	haiti	haiti	PROPN
ijtc-843	62	33	,	,	PUNCT
ijtc-843	62	34	honduras	honduras	PROPN
ijtc-843	62	35	,	,	PUNCT
ijtc-843	62	36	jamaica	jamaica	PROPN
ijtc-843	62	37	,	,	PUNCT
ijtc-843	62	38	mexico	mexico	PROPN
ijtc-843	62	39	,	,	PUNCT
ijtc-843	62	40	nicaragua	nicaragua	PROPN
ijtc-843	62	41	,	,	PUNCT
ijtc-843	62	42	paraguay	paraguay	NOUN
ijtc-843	62	43	,	,	PUNCT
ijtc-843	62	44	and	and	CCONJ
ijtc-843	62	45	peru	peru	PROPN
ijtc-843	62	46	.	.	PUNCT
ijtc-843	63	1	whereas	whereas	SCONJ
ijtc-843	63	2	for	for	ADP
ijtc-843	63	3	the	the	DET
ijtc-843	63	4	secondary	secondary	ADJ
ijtc-843	63	5	data	datum	NOUN
ijtc-843	63	6	,	,	PUNCT
ijtc-843	63	7	the	the	DET
ijtc-843	63	8	sources	source	NOUN
ijtc-843	63	9	from	from	ADP
ijtc-843	63	10	the	the	DET
ijtc-843	63	11	world	world	NOUN
ijtc-843	63	12	bank	bank	PROPN
ijtc-843	63	13	were	be	AUX
ijtc-843	63	14	added	add	VERB
ijtc-843	63	15	.	.	PUNCT
ijtc-843	64	1	the	the	DET
ijtc-843	64	2	dependent	dependent	ADJ
ijtc-843	64	3	,	,	PUNCT
ijtc-843	64	4	independent	independent	ADJ
ijtc-843	64	5	,	,	PUNCT
ijtc-843	64	6	moderating	moderating	NOUN
ijtc-843	64	7	,	,	PUNCT
ijtc-843	64	8	and	and	CCONJ
ijtc-843	64	9	control	control	NOUN
ijtc-843	64	10	variables	variable	NOUN
ijtc-843	64	11	used	use	VERB
ijtc-843	64	12	in	in	ADP
ijtc-843	64	13	this	this	DET
ijtc-843	64	14	study	study	NOUN
ijtc-843	64	15	are	be	AUX
ijtc-843	64	16	described	describe	VERB
ijtc-843	64	17	in	in	ADP
ijtc-843	64	18	table	table	NOUN
ijtc-843	64	19	2	2	NUM
ijtc-843	64	20	.	.	PUNCT
ijtc-843	64	21	table	table	NOUN
ijtc-843	64	22	2	2	NUM
ijtc-843	64	23	research	research	NOUN
ijtc-843	64	24	variables	variable	VERB
ijtc-843	64	25	dependent	dependent	ADJ
ijtc-843	64	26	variables	variable	NOUN
ijtc-843	64	27	unit	unit	NOUN
ijtc-843	64	28	data	datum	NOUN
ijtc-843	64	29	scale	scale	NOUN
ijtc-843	64	30	data	datum	NOUN
ijtc-843	64	31	transformation	transformation	NOUN
ijtc-843	64	32	tax	tax	NOUN
ijtc-843	64	33	revenue	revenue	NOUN
ijtc-843	64	34	(	(	PUNCT
ijtc-843	64	35	%	%	INTJ
ijtc-843	64	36	gdp	gdp	NOUN
ijtc-843	64	37	)	)	PUNCT
ijtc-843	64	38	percent	percent	NOUN
ijtc-843	64	39	ratio	ratio	NOUN
ijtc-843	64	40	independent	independent	ADJ
ijtc-843	64	41	variables	variables	PROPN
ijtc-843	64	42	unit	unit	NOUN
ijtc-843	64	43	data	datum	NOUN
ijtc-843	64	44	scale	scale	NOUN
ijtc-843	64	45	data	datum	NOUN
ijtc-843	64	46	transformation	transformation	NOUN
ijtc-843	64	47	foreign	foreign	ADJ
ijtc-843	64	48	direct	direct	ADJ
ijtc-843	64	49	investment	investment	NOUN
ijtc-843	64	50	(	(	PUNCT
ijtc-843	64	51	fdi	fdi	NOUN
ijtc-843	64	52	)	)	PUNCT
ijtc-843	64	53	usd	usd	NOUN
ijtc-843	64	54	ratio	ratio	NOUN
ijtc-843	64	55	natural	natural	ADJ
ijtc-843	64	56	logarithm	logarithm	NOUN
ijtc-843	64	57	trade	trade	NOUN
ijtc-843	64	58	openness	openness	NOUN
ijtc-843	64	59	(	(	PUNCT
ijtc-843	64	60	%	%	INTJ
ijtc-843	64	61	gdp	gdp	NOUN
ijtc-843	64	62	)	)	PUNCT
ijtc-843	64	63	(	(	PUNCT
ijtc-843	64	64	to	to	PART
ijtc-843	64	65	)	)	PUNCT
ijtc-843	64	66	percent	percent	NOUN
ijtc-843	64	67	ratio	ratio	NOUN
ijtc-843	64	68	moderating	moderate	VERB
ijtc-843	64	69	variables	variables	PROPN
ijtc-843	64	70	unit	unit	NOUN
ijtc-843	64	71	data	datum	NOUN
ijtc-843	64	72	scale	scale	NOUN
ijtc-843	64	73	data	datum	NOUN
ijtc-843	64	74	transformation	transformation	NOUN
ijtc-843	64	75	external	external	ADJ
ijtc-843	64	76	debt	debt	NOUN
ijtc-843	64	77	(	(	PUNCT
ijtc-843	64	78	ext	ext	NOUN
ijtc-843	64	79	)	)	PUNCT
ijtc-843	64	80	usd	usd	NOUN
ijtc-843	64	81	ratio	ratio	NOUN
ijtc-843	64	82	natural	natural	ADJ
ijtc-843	64	83	logarithm	logarithm	PROPN
ijtc-843	64	84	control	control	NOUN
ijtc-843	64	85	variables	variables	PROPN
ijtc-843	64	86	unit	unit	NOUN
ijtc-843	64	87	data	datum	NOUN
ijtc-843	64	88	scale	scale	NOUN
ijtc-843	64	89	data	datum	NOUN
ijtc-843	64	90	transformation	transformation	NOUN
ijtc-843	64	91	corr	corr	PROPN
ijtc-843	64	92	index	index	PROPN
ijtc-843	64	93	ratio	ratio	NOUN
ijtc-843	64	94	eff	eff	PROPN
ijtc-843	64	95	index	index	PROPN
ijtc-843	64	96	ratio	ratio	PROPN
ijtc-843	64	97	law	law	PROPN
ijtc-843	64	98	index	index	NOUN
ijtc-843	64	99	ratio	ratio	NOUN
ijtc-843	64	100	operationalization	operationalization	NOUN
ijtc-843	64	101	variable	variable	ADJ
ijtc-843	64	102	tax	tax	NOUN
ijtc-843	64	103	revenue	revenue	NOUN
ijtc-843	64	104	(	(	PUNCT
ijtc-843	64	105	%	%	INTJ
ijtc-843	64	106	gdp	gdp	NOUN
ijtc-843	64	107	)	)	PUNCT
ijtc-843	64	108	tax	tax	NOUN
ijtc-843	64	109	revenue	revenue	NOUN
ijtc-843	64	110	refers	refer	VERB
ijtc-843	64	111	to	to	ADP
ijtc-843	64	112	mandatory	mandatory	ADJ
ijtc-843	64	113	transfers	transfer	NOUN
ijtc-843	64	114	to	to	ADP
ijtc-843	64	115	the	the	DET
ijtc-843	64	116	central	central	ADJ
ijtc-843	64	117	government	government	NOUN
ijtc-843	64	118	for	for	ADP
ijtc-843	64	119	public	public	ADJ
ijtc-843	64	120	purposes	purpose	NOUN
ijtc-843	64	121	.	.	PUNCT
ijtc-843	65	1	the	the	DET
ijtc-843	65	2	mandatory	mandatory	ADJ
ijtc-843	65	3	transfers	transfer	NOUN
ijtc-843	65	4	include	include	VERB
ijtc-843	65	5	fines	fine	NOUN
ijtc-843	65	6	,	,	PUNCT
ijtc-843	65	7	penalties	penalty	NOUN
ijtc-843	65	8	,	,	PUNCT
ijtc-843	65	9	with	with	ADP
ijtc-843	65	10	the	the	DET
ijtc-843	65	11	exclusion	exclusion	NOUN
ijtc-843	65	12	of	of	ADP
ijtc-843	65	13	most	most	ADJ
ijtc-843	65	14	social	social	ADJ
ijtc-843	65	15	security	security	NOUN
ijtc-843	65	16	contributions	contribution	NOUN
ijtc-843	65	17	.	.	PUNCT
ijtc-843	66	1	refunds	refund	NOUN
ijtc-843	66	2	and	and	CCONJ
ijtc-843	66	3	corrections	correction	NOUN
ijtc-843	66	4	of	of	ADP
ijtc-843	66	5	erroneously	erroneously	ADV
ijtc-843	66	6	collected	collect	VERB
ijtc-843	66	7	tax	tax	NOUN
ijtc-843	66	8	revenues	revenue	NOUN
ijtc-843	66	9	are	be	AUX
ijtc-843	66	10	treated	treat	VERB
ijtc-843	66	11	as	as	ADP
ijtc-843	66	12	negative	negative	ADJ
ijtc-843	66	13	revenues	revenue	NOUN
ijtc-843	66	14	.	.	PUNCT
ijtc-843	67	1	trade	trade	NOUN
ijtc-843	67	2	openness	openness	NOUN
ijtc-843	67	3	(	(	PUNCT
ijtc-843	67	4	%	%	INTJ
ijtc-843	67	5	gdp	gdp	NOUN
ijtc-843	67	6	)	)	PUNCT
ijtc-843	67	7	trade	trade	NOUN
ijtc-843	67	8	openness	openness	NOUN
ijtc-843	67	9	is	be	AUX
ijtc-843	67	10	the	the	DET
ijtc-843	67	11	total	total	ADJ
ijtc-843	67	12	value	value	NOUN
ijtc-843	67	13	of	of	ADP
ijtc-843	67	14	exports	export	NOUN
ijtc-843	67	15	(	(	PUNCT
ijtc-843	67	16	+	+	NOUN
ijtc-843	67	17	)	)	PUNCT
ijtc-843	67	18	and	and	CCONJ
ijtc-843	67	19	imports	import	NOUN
ijtc-843	67	20	(	(	PUNCT
ijtc-843	67	21	-	-	PUNCT
ijtc-843	67	22	)	)	PUNCT
ijtc-843	67	23	of	of	ADP
ijtc-843	67	24	goods	good	NOUN
ijtc-843	67	25	and	and	CCONJ
ijtc-843	67	26	services	service	NOUN
ijtc-843	67	27	measured	measure	VERB
ijtc-843	67	28	as	as	ADP
ijtc-843	67	29	a	a	DET
ijtc-843	67	30	proportion	proportion	NOUN
ijtc-843	67	31	of	of	ADP
ijtc-843	67	32	gdp	gdp	NOUN
ijtc-843	67	33	.	.	PUNCT
ijtc-843	68	1	external	external	ADJ
ijtc-843	68	2	debt	debt	NOUN
ijtc-843	68	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	68	4	determinants	determinant	NOUN
ijtc-843	68	5	of	of	ADP
ijtc-843	68	6	tax	tax	NOUN
ijtc-843	68	7	revenue	revenue	NOUN
ijtc-843	68	8	in	in	ADP
ijtc-843	68	9	the	the	DET
ijtc-843	68	10	context	context	NOUN
ijtc-843	68	11	of	of	ADP
ijtc-843	68	12	international	international	ADJ
ijtc-843	68	13	transactions	transaction	NOUN
ijtc-843	68	14	in	in	ADP
ijtc-843	68	15	the	the	DET
ijtc-843	68	16	latin	latin	PROPN
ijtc-843	68	17	america	america	PROPN
ijtc-843	68	18	and	and	CCONJ
ijtc-843	68	19	carribean	carribean	PROPN
ijtc-843	68	20	(	(	PUNCT
ijtc-843	68	21	lac	lac	PROPN
ijtc-843	68	22	)	)	PUNCT
ijtc-843	68	23	region	region	NOUN
ijtc-843	68	24	2002	2002	NUM
ijtc-843	68	25	-	-	SYM
ijtc-843	68	26	2019	2019	NUM
ijtc-843	68	27	nugraha	nugraha	NOUN
ijtc-843	68	28	and	and	CCONJ
ijtc-843	68	29	wijaya	wijaya	PROPN
ijtc-843	68	30	617	617	NUM
ijtc-843	68	31	|	|	ADV
ijtc-843	68	32	ilomata	ilomata	PROPN
ijtc-843	68	33	international	international	ADJ
ijtc-843	68	34	journal	journal	NOUN
ijtc-843	68	35	of	of	ADP
ijtc-843	68	36	tax	tax	PROPN
ijtc-843	68	37	&	&	CCONJ
ijtc-843	68	38	accounting	account	VERB
ijtc-843	68	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	68	40	external	external	ADJ
ijtc-843	68	41	debt	debt	NOUN
ijtc-843	68	42	is	be	AUX
ijtc-843	68	43	a	a	DET
ijtc-843	68	44	debt	debt	NOUN
ijtc-843	68	45	to	to	ADP
ijtc-843	68	46	a	a	DET
ijtc-843	68	47	country	country	NOUN
ijtc-843	68	48	that	that	PRON
ijtc-843	68	49	is	be	AUX
ijtc-843	68	50	repayable	repayable	ADJ
ijtc-843	68	51	in	in	ADP
ijtc-843	68	52	currency	currency	NOUN
ijtc-843	68	53	,	,	PUNCT
ijtc-843	68	54	goods	good	NOUN
ijtc-843	68	55	,	,	PUNCT
ijtc-843	68	56	and	and	CCONJ
ijtc-843	68	57	services	service	NOUN
ijtc-843	68	58	.	.	PUNCT
ijtc-843	69	1	the	the	DET
ijtc-843	69	2	analytical	analytical	ADJ
ijtc-843	69	3	tool	tool	NOUN
ijtc-843	69	4	used	use	VERB
ijtc-843	69	5	is	be	AUX
ijtc-843	69	6	multiple	multiple	ADJ
ijtc-843	69	7	linear	linear	ADJ
ijtc-843	69	8	regression	regression	NOUN
ijtc-843	69	9	analysis	analysis	NOUN
ijtc-843	69	10	with	with	ADP
ijtc-843	69	11	panel	panel	NOUN
ijtc-843	69	12	data	datum	NOUN
ijtc-843	69	13	type	type	NOUN
ijtc-843	69	14	.	.	PUNCT
ijtc-843	70	1	the	the	DET
ijtc-843	70	2	data	datum	NOUN
ijtc-843	70	3	processing	processing	NOUN
ijtc-843	70	4	application	application	NOUN
ijtc-843	70	5	implemented	implement	VERB
ijtc-843	70	6	is	be	AUX
ijtc-843	70	7	stata	stata	NOUN
ijtc-843	70	8	17	17	NUM
ijtc-843	70	9	as	as	SCONJ
ijtc-843	70	10	described	describe	VERB
ijtc-843	70	11	in	in	ADP
ijtc-843	70	12	the	the	DET
ijtc-843	70	13	following	follow	VERB
ijtc-843	70	14	regression	regression	NOUN
ijtc-843	70	15	equation	equation	NOUN
ijtc-843	70	16	:	:	PUNCT
ijtc-843	70	17	𝒀	𝒀	NOUN
ijtc-843	70	18	=	=	SYM
ijtc-843	70	19	𝜶	𝜶	PROPN
ijtc-843	70	20	+	+	NUM
ijtc-843	70	21	𝜷𝟏𝑭𝑫𝑰	𝜷𝟏𝑭𝑫𝑰	NOUN
ijtc-843	70	22	+	+	CCONJ
ijtc-843	70	23	𝜷𝟐𝑻𝑶	𝜷𝟐𝑻𝑶	NOUN
ijtc-843	70	24	+	+	CCONJ
ijtc-843	70	25	𝜷𝟑𝑬𝑿𝑻	𝜷𝟑𝑬𝑿𝑻	NOUN
ijtc-843	70	26	+	+	CCONJ
ijtc-843	70	27	𝜷𝟒𝑬𝑿𝑻.	𝜷𝟒𝑬𝑿𝑻.	VERB
ijtc-843	70	28	𝑭𝑫𝑰	𝑭𝑫𝑰	PROPN
ijtc-843	70	29	+	+	CCONJ
ijtc-843	70	30	𝜷𝟓𝑬𝑿𝑻.	𝜷𝟓𝑬𝑿𝑻.	VERB
ijtc-843	70	31	𝑻𝑹𝑫	𝑻𝑹𝑫	NOUN
ijtc-843	70	32	+	+	CCONJ
ijtc-843	70	33	𝜷𝟔𝑪𝑶𝑹𝑹	𝜷𝟔𝑪𝑶𝑹𝑹	PROPN
ijtc-843	71	1	+	+	NUM
ijtc-843	71	2	𝜷𝟕𝑬𝑭𝑭	𝜷𝟕𝑬𝑭𝑭	NOUN
ijtc-843	71	3	+	+	CCONJ
ijtc-843	71	4	𝜷𝟖𝑳𝑨𝑾	𝜷𝟖𝑳𝑨𝑾	NOUN
ijtc-843	72	1	+	+	CCONJ
ijtc-843	72	2	𝜺	𝜺	NOUN
ijtc-843	72	3	where	where	SCONJ
ijtc-843	72	4	𝑌	𝑌	PROPN
ijtc-843	72	5	=	=	SYM
ijtc-843	72	6	𝑇𝑎𝑥	𝑇𝑎𝑥	PROPN
ijtc-843	72	7	𝑅𝑒𝑣𝑒𝑛𝑢𝑒	𝑅𝑒𝑣𝑒𝑛𝑢𝑒	PROPN
ijtc-843	72	8	𝛼	𝛼	NOUN
ijtc-843	72	9	=	=	SYM
ijtc-843	72	10	𝐶𝑜𝑛𝑠𝑡𝑎𝑛𝑡	𝐶𝑜𝑛𝑠𝑡𝑎𝑛𝑡	PROPN
ijtc-843	72	11	𝛽1−8	𝛽1−8	NOUN
ijtc-843	72	12	=	=	SYM
ijtc-843	72	13	𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒	𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒	PROPN
ijtc-843	73	1	𝐶𝑜𝑒𝑓𝑓𝑖𝑐𝑖𝑒𝑛𝑡	𝐶𝑜𝑒𝑓𝑓𝑖𝑐𝑖𝑒𝑛𝑡	PROPN
ijtc-843	73	2	𝐹𝐷𝐼	𝐹𝐷𝐼	NOUN
ijtc-843	73	3	=	=	SYM
ijtc-843	73	4	𝐹𝑜𝑟𝑒𝑖𝑔𝑛	𝐹𝑜𝑟𝑒𝑖𝑔𝑛	PROPN
ijtc-843	73	5	𝐷𝑖𝑟𝑒𝑐𝑡	𝐷𝑖𝑟𝑒𝑐𝑡	PROPN
ijtc-843	73	6	𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡	𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡	PROPN
ijtc-843	73	7	𝑇𝑂	𝑇𝑂	PROPN
ijtc-843	73	8	=	=	PROPN
ijtc-843	73	9	𝑇𝑟𝑎𝑑𝑒	𝑇𝑟𝑎𝑑𝑒	PROPN
ijtc-843	73	10	𝑂𝑝𝑒𝑛𝑛𝑒𝑠𝑠	𝑂𝑝𝑒𝑛𝑛𝑒𝑠𝑠	PROPN
ijtc-843	73	11	𝐸𝑋𝑇	𝐸𝑋𝑇	PROPN
ijtc-843	73	12	=	=	SYM
ijtc-843	73	13	𝐸𝑥𝑡𝑒𝑟𝑛𝑎𝑙	𝐸𝑥𝑡𝑒𝑟𝑛𝑎𝑙	PROPN
ijtc-843	73	14	𝐷𝑒𝑏𝑡	𝐷𝑒𝑏𝑡	PROPN
ijtc-843	73	15	corr	corr	NOUN
ijtc-843	73	16	=	=	PUNCT
ijtc-843	73	17	corruption	corruption	NOUN
ijtc-843	73	18	control	control	NOUN
ijtc-843	73	19	level	level	NOUN
ijtc-843	73	20	eff	eff	PROPN
ijtc-843	73	21	=	=	PROPN
ijtc-843	73	22	government	government	NOUN
ijtc-843	73	23	effectiveness	effectiveness	NOUN
ijtc-843	73	24	law	law	NOUN
ijtc-843	73	25	=	=	NOUN
ijtc-843	73	26	quality	quality	NOUN
ijtc-843	73	27	of	of	ADP
ijtc-843	73	28	law	law	NOUN
ijtc-843	73	29	enforcement	enforcement	NOUN
ijtc-843	73	30	𝜀	𝜀	PROPN
ijtc-843	73	31	=	=	SYM
ijtc-843	73	32	𝑅𝑒𝑠𝑖𝑑𝑢𝑎l	𝑅𝑒𝑠𝑖𝑑𝑢𝑎l	VERB
ijtc-843	73	33	the	the	DET
ijtc-843	73	34	classical	classical	ADJ
ijtc-843	73	35	assumption	assumption	NOUN
ijtc-843	73	36	test	test	NOUN
ijtc-843	73	37	is	be	AUX
ijtc-843	73	38	carried	carry	VERB
ijtc-843	73	39	out	out	ADP
ijtc-843	73	40	before	before	ADP
ijtc-843	73	41	the	the	DET
ijtc-843	73	42	hypothesis	hypothesis	NOUN
ijtc-843	73	43	testing	testing	NOUN
ijtc-843	73	44	,	,	PUNCT
ijtc-843	73	45	in	in	ADP
ijtc-843	73	46	order	order	NOUN
ijtc-843	73	47	to	to	PART
ijtc-843	73	48	ascertain	ascertain	VERB
ijtc-843	73	49	whether	whether	SCONJ
ijtc-843	73	50	or	or	CCONJ
ijtc-843	73	51	not	not	PART
ijtc-843	73	52	the	the	DET
ijtc-843	73	53	model	model	NOUN
ijtc-843	73	54	fulfills	fulfill	VERB
ijtc-843	73	55	the	the	DET
ijtc-843	73	56	econometrics	econometrics	NOUN
ijtc-843	73	57	model	model	NOUN
ijtc-843	73	58	(	(	PUNCT
ijtc-843	73	59	purba	purba	NOUN
ijtc-843	73	60	et	et	PROPN
ijtc-843	73	61	al	al	PROPN
ijtc-843	73	62	.	.	PROPN
ijtc-843	73	63	,	,	PUNCT
ijtc-843	73	64	2021	2021	NUM
ijtc-843	73	65	)	)	PUNCT
ijtc-843	73	66	.	.	PUNCT
ijtc-843	74	1	the	the	DET
ijtc-843	74	2	classical	classical	ADJ
ijtc-843	74	3	assumption	assumption	NOUN
ijtc-843	74	4	tests	test	NOUN
ijtc-843	74	5	are	be	AUX
ijtc-843	74	6	normality	normality	ADJ
ijtc-843	74	7	,	,	PUNCT
ijtc-843	74	8	heteroscedasticity	heteroscedasticity	NOUN
ijtc-843	74	9	,	,	PUNCT
ijtc-843	74	10	multicollinearity	multicollinearity	NOUN
ijtc-843	74	11	,	,	PUNCT
ijtc-843	74	12	and	and	CCONJ
ijtc-843	74	13	autocorrelation	autocorrelation	NOUN
ijtc-843	74	14	tests	test	VERB
ijtc-843	74	15	with	with	ADP
ijtc-843	74	16	details	detail	NOUN
ijtc-843	74	17	in	in	ADP
ijtc-843	74	18	table	table	NOUN
ijtc-843	74	19	3	3	NUM
ijtc-843	74	20	.	.	PUNCT
ijtc-843	74	21	table	table	NOUN
ijtc-843	74	22	3	3	NUM
ijtc-843	74	23	classical	classical	ADJ
ijtc-843	74	24	assumption	assumption	NOUN
ijtc-843	74	25	test	test	NOUN
ijtc-843	74	26	test	test	NOUN
ijtc-843	74	27	h0	h0	PROPN
ijtc-843	74	28	h1	h1	PROPN
ijtc-843	74	29	skewness	skewness	NOUN
ijtc-843	74	30	and	and	CCONJ
ijtc-843	74	31	kurtosis	kurtosis	VERB
ijtc-843	74	32	tests	test	NOUN
ijtc-843	74	33	data	datum	NOUN
ijtc-843	74	34	is	be	AUX
ijtc-843	74	35	normally	normally	ADV
ijtc-843	74	36	distributed	distribute	VERB
ijtc-843	74	37	data	datum	NOUN
ijtc-843	74	38	is	be	AUX
ijtc-843	74	39	not	not	PART
ijtc-843	74	40	normally	normally	ADV
ijtc-843	74	41	distributed	distribute	VERB
ijtc-843	74	42	breusch	breusch	NOUN
ijtc-843	74	43	–	–	PUNCT
ijtc-843	74	44	pagan	pagan	ADJ
ijtc-843	74	45	/	/	SYM
ijtc-843	74	46	cook	cook	PROPN
ijtc-843	74	47	–	–	PUNCT
ijtc-843	74	48	weisberg	weisberg	PROPN
ijtc-843	74	49	test	test	PROPN
ijtc-843	74	50	homoskedastic	homoskedastic	PROPN
ijtc-843	74	51	data	datum	NOUN
ijtc-843	74	52	variance	variance	NOUN
ijtc-843	74	53	heteroscedastic	heteroscedastic	ADJ
ijtc-843	74	54	data	datum	NOUN
ijtc-843	74	55	variance	variance	NOUN
ijtc-843	74	56	breusch	breusch	PROPN
ijtc-843	74	57	–	–	PUNCT
ijtc-843	74	58	godfrey	godfrey	PROPN
ijtc-843	74	59	lm	lm	PROPN
ijtc-843	74	60	test	test	NOUN
ijtc-843	74	61	model	model	NOUN
ijtc-843	74	62	is	be	AUX
ijtc-843	74	63	not	not	PART
ijtc-843	74	64	autocorrelated	autocorrelated	ADJ
ijtc-843	74	65	model	model	NOUN
ijtc-843	74	66	is	be	AUX
ijtc-843	74	67	autocorrelated	autocorrelate	VERB
ijtc-843	74	68	<	<	X
ijtc-843	74	69	10	10	NUM
ijtc-843	74	70	≥10	≥10	ADJ
ijtc-843	74	71	variance	variance	NOUN
ijtc-843	74	72	inflation	inflation	NOUN
ijtc-843	74	73	factor	factor	NOUN
ijtc-843	74	74	(	(	PUNCT
ijtc-843	74	75	vif	vif	PROPN
ijtc-843	74	76	)	)	PUNCT
ijtc-843	74	77	data	datum	NOUN
ijtc-843	74	78	is	be	AUX
ijtc-843	74	79	not	not	PART
ijtc-843	74	80	multicollienar	multicollienar	VERB
ijtc-843	74	81	data	datum	NOUN
ijtc-843	74	82	with	with	ADP
ijtc-843	74	83	multicollienar	multicollienar	NOUN
ijtc-843	74	84	problem	problem	NOUN
ijtc-843	74	85	after	after	ADP
ijtc-843	74	86	ensuring	ensure	VERB
ijtc-843	74	87	that	that	SCONJ
ijtc-843	74	88	the	the	DET
ijtc-843	74	89	model	model	NOUN
ijtc-843	74	90	meets	meet	VERB
ijtc-843	74	91	the	the	DET
ijtc-843	74	92	classical	classical	ADJ
ijtc-843	74	93	assumption	assumption	NOUN
ijtc-843	74	94	test	test	NOUN
ijtc-843	74	95	,	,	PUNCT
ijtc-843	74	96	the	the	DET
ijtc-843	74	97	goodness	goodness	NOUN
ijtc-843	74	98	-	-	PUNCT
ijtc-843	74	99	of	of	ADP
ijtc-843	74	100	-	-	PUNCT
ijtc-843	74	101	fit	fit	ADJ
ijtc-843	74	102	(	(	PUNCT
ijtc-843	74	103	gof	gof	NOUN
ijtc-843	74	104	)	)	PUNCT
ijtc-843	74	105	test	test	NOUN
ijtc-843	74	106	was	be	AUX
ijtc-843	74	107	proceeded	proceed	VERB
ijtc-843	74	108	.	.	PUNCT
ijtc-843	75	1	the	the	DET
ijtc-843	75	2	gof	gof	NOUN
ijtc-843	75	3	of	of	ADP
ijtc-843	75	4	a	a	DET
ijtc-843	75	5	model	model	NOUN
ijtc-843	75	6	describes	describe	VERB
ijtc-843	75	7	how	how	SCONJ
ijtc-843	75	8	well	well	ADV
ijtc-843	75	9	the	the	DET
ijtc-843	75	10	model	model	NOUN
ijtc-843	75	11	fits	fit	VERB
ijtc-843	75	12	a	a	DET
ijtc-843	75	13	set	set	NOUN
ijtc-843	75	14	of	of	ADP
ijtc-843	75	15	observations(alberto	observations(alberto	PROPN
ijtc-843	75	16	&	&	CCONJ
ijtc-843	75	17	forero	forero	PROPN
ijtc-843	75	18	,	,	PUNCT
ijtc-843	75	19	2010	2010	NUM
ijtc-843	75	20	)	)	PUNCT
ijtc-843	75	21	.	.	PUNCT
ijtc-843	76	1	the	the	DET
ijtc-843	76	2	gof	gof	PROPN
ijtc-843	76	3	test	test	NOUN
ijtc-843	76	4	was	be	AUX
ijtc-843	76	5	conducted	conduct	VERB
ijtc-843	76	6	with	with	ADP
ijtc-843	76	7	an	an	DET
ijtc-843	76	8	alpha	alpha	ADJ
ijtc-843	76	9	level	level	NOUN
ijtc-843	76	10	=	=	SYM
ijtc-843	76	11	5	5	NUM
ijtc-843	76	12	%	%	NOUN
ijtc-843	76	13	as	as	ADP
ijtc-843	76	14	in	in	ADP
ijtc-843	76	15	table	table	NOUN
ijtc-843	76	16	4	4	NUM
ijtc-843	76	17	below	below	ADV
ijtc-843	76	18	.	.	PUNCT
ijtc-843	77	1	table	table	NOUN
ijtc-843	77	2	4	4	NUM
ijtc-843	77	3	goodness	goodness	NOUN
ijtc-843	77	4	of	of	ADP
ijtc-843	77	5	fit	fit	ADJ
ijtc-843	77	6	test	test	NOUN
ijtc-843	77	7	gof	gof	NOUN
ijtc-843	77	8	test	test	NOUN
ijtc-843	77	9	h0	h0	PROPN
ijtc-843	77	10	h1	h1	PROPN
ijtc-843	77	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	77	12	determinants	determinant	NOUN
ijtc-843	77	13	of	of	ADP
ijtc-843	77	14	tax	tax	NOUN
ijtc-843	77	15	revenue	revenue	NOUN
ijtc-843	77	16	in	in	ADP
ijtc-843	77	17	the	the	DET
ijtc-843	77	18	context	context	NOUN
ijtc-843	77	19	of	of	ADP
ijtc-843	77	20	international	international	ADJ
ijtc-843	77	21	transactions	transaction	NOUN
ijtc-843	77	22	in	in	ADP
ijtc-843	77	23	the	the	DET
ijtc-843	77	24	latin	latin	PROPN
ijtc-843	77	25	america	america	PROPN
ijtc-843	77	26	and	and	CCONJ
ijtc-843	77	27	carribean	carribean	PROPN
ijtc-843	77	28	(	(	PUNCT
ijtc-843	77	29	lac	lac	PROPN
ijtc-843	77	30	)	)	PUNCT
ijtc-843	77	31	region	region	NOUN
ijtc-843	77	32	2002	2002	NUM
ijtc-843	77	33	-	-	SYM
ijtc-843	77	34	2019	2019	NUM
ijtc-843	77	35	nugraha	nugraha	NOUN
ijtc-843	77	36	and	and	CCONJ
ijtc-843	77	37	wijaya	wijaya	PROPN
ijtc-843	77	38	618	618	NUM
ijtc-843	77	39	|	|	ADV
ijtc-843	77	40	ilomata	ilomata	PROPN
ijtc-843	77	41	international	international	ADJ
ijtc-843	77	42	journal	journal	NOUN
ijtc-843	77	43	of	of	ADP
ijtc-843	77	44	tax	tax	PROPN
ijtc-843	77	45	&	&	CCONJ
ijtc-843	77	46	accounting	accounting	PROPN
ijtc-843	77	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	77	48	t	t	PROPN
ijtc-843	77	49	test	test	NOUN
ijtc-843	77	50	independent	independent	ADJ
ijtc-843	77	51	variables	variable	NOUN
ijtc-843	77	52	partially	partially	ADV
ijtc-843	77	53	have	have	VERB
ijtc-843	77	54	no	no	DET
ijtc-843	77	55	effect	effect	NOUN
ijtc-843	77	56	independent	independent	ADJ
ijtc-843	77	57	variables	variable	NOUN
ijtc-843	77	58	partially	partially	ADV
ijtc-843	77	59	affect	affect	VERB
ijtc-843	77	60	f	f	PRON
ijtc-843	77	61	test	test	NOUN
ijtc-843	77	62	all	all	DET
ijtc-843	77	63	independent	independent	ADJ
ijtc-843	77	64	variables	variable	NOUN
ijtc-843	77	65	simultaneously	simultaneously	ADV
ijtc-843	77	66	have	have	VERB
ijtc-843	77	67	no	no	DET
ijtc-843	77	68	effect	effect	NOUN
ijtc-843	77	69	all	all	DET
ijtc-843	77	70	independent	independent	ADJ
ijtc-843	77	71	variables	variable	NOUN
ijtc-843	77	72	simultaneously	simultaneously	ADV
ijtc-843	77	73	affect	affect	VERB
ijtc-843	78	1	strong	strong	ADJ
ijtc-843	78	2	moderate	moderate	ADJ
ijtc-843	78	3	weak	weak	ADJ
ijtc-843	78	4	adjusted	adjusted	ADJ
ijtc-843	78	5	r	r	NOUN
ijtc-843	78	6	-	-	PUNCT
ijtc-843	78	7	squared	square	VERB
ijtc-843	78	8	>	>	X
ijtc-843	78	9	0.67	0.67	NUM
ijtc-843	78	10	0.67	0.67	NUM
ijtc-843	78	11	<	<	X
ijtc-843	78	12	r	r	X
ijtc-843	78	13	-	-	PUNCT
ijtc-843	78	14	squared<0.33	squared<0.33	ADJ
ijtc-843	78	15	<	<	NOUN
ijtc-843	78	16	0.33	0.33	NUM
ijtc-843	78	17	results	result	NOUN
ijtc-843	78	18	and	and	CCONJ
ijtc-843	78	19	discussions	discussion	NOUN
ijtc-843	78	20	descriptive	descriptive	ADJ
ijtc-843	78	21	analysis	analysis	NOUN
ijtc-843	78	22	the	the	DET
ijtc-843	78	23	research	research	NOUN
ijtc-843	78	24	began	begin	VERB
ijtc-843	78	25	with	with	ADP
ijtc-843	78	26	descriptive	descriptive	ADJ
ijtc-843	78	27	analysis	analysis	NOUN
ijtc-843	78	28	to	to	PART
ijtc-843	78	29	provide	provide	VERB
ijtc-843	78	30	an	an	DET
ijtc-843	78	31	overview	overview	NOUN
ijtc-843	78	32	of	of	ADP
ijtc-843	78	33	information	information	NOUN
ijtc-843	78	34	in	in	ADP
ijtc-843	78	35	a	a	DET
ijtc-843	78	36	more	more	ADV
ijtc-843	78	37	concise	concise	ADJ
ijtc-843	78	38	presentation	presentation	NOUN
ijtc-843	78	39	.	.	PUNCT
ijtc-843	79	1	the	the	DET
ijtc-843	79	2	data	data	NOUN
ijtc-843	79	3	distribution	distribution	NOUN
ijtc-843	79	4	are	be	AUX
ijtc-843	79	5	described	describe	VERB
ijtc-843	79	6	as	as	SCONJ
ijtc-843	79	7	follows	follow	VERB
ijtc-843	79	8	:	:	PUNCT
ijtc-843	79	9	table	table	NOUN
ijtc-843	80	1	5	5	NUM
ijtc-843	80	2	variable	variable	ADJ
ijtc-843	80	3	description	description	NOUN
ijtc-843	80	4	analysis	analysis	NOUN
ijtc-843	80	5	variabel	variabel	NOUN
ijtc-843	80	6	min	min	PROPN
ijtc-843	80	7	max	max	PROPN
ijtc-843	80	8	mean	mean	PROPN
ijtc-843	81	1	std	std	PROPN
ijtc-843	81	2	.	.	PUNCT
ijtc-843	81	3	deviation	deviation	NOUN
ijtc-843	81	4	tax	tax	NOUN
ijtc-843	81	5	revenue	revenue	NOUN
ijtc-843	81	6	7.108	7.108	NUM
ijtc-843	81	7	33.692	33.692	NUM
ijtc-843	81	8	15.89667	15.89667	NUM
ijtc-843	81	9	5.501	5.501	NUM
ijtc-843	81	10	foreign	foreign	ADJ
ijtc-843	81	11	direct	direct	ADJ
ijtc-843	81	12	investment	investment	NOUN
ijtc-843	81	13	-4.974	-4.974	NUM
ijtc-843	81	14	16.229	16.229	NUM
ijtc-843	81	15	3.883	3.883	NUM
ijtc-843	81	16	2.790	2.790	NUM
ijtc-843	81	17	trade	trade	NOUN
ijtc-843	81	18	openness	openness	NOUN
ijtc-843	81	19	22.106	22.106	NUM
ijtc-843	81	20	136.489	136.489	NUM
ijtc-843	81	21	65.232	65.232	NUM
ijtc-843	81	22	25.578	25.578	NUM
ijtc-843	81	23	external	external	ADJ
ijtc-843	81	24	debt	debt	NOUN
ijtc-843	81	25	20.469	20.469	NUM
ijtc-843	81	26	27.137	27.137	NUM
ijtc-843	81	27	23.639	23.639	NUM
ijtc-843	81	28	1.625	1.625	NUM
ijtc-843	81	29	the	the	DET
ijtc-843	81	30	descriptive	descriptive	ADJ
ijtc-843	81	31	analysis	analysis	NOUN
ijtc-843	81	32	indicates	indicate	VERB
ijtc-843	81	33	that	that	SCONJ
ijtc-843	81	34	there	there	PRON
ijtc-843	81	35	is	be	VERB
ijtc-843	81	36	a	a	DET
ijtc-843	81	37	significant	significant	ADJ
ijtc-843	81	38	difference	difference	NOUN
ijtc-843	81	39	between	between	ADP
ijtc-843	81	40	countries	country	NOUN
ijtc-843	81	41	with	with	ADP
ijtc-843	81	42	the	the	DET
ijtc-843	81	43	lowest	low	ADJ
ijtc-843	81	44	and	and	CCONJ
ijtc-843	81	45	highest	high	ADJ
ijtc-843	81	46	shares	share	NOUN
ijtc-843	81	47	of	of	ADP
ijtc-843	81	48	tax	tax	NOUN
ijtc-843	81	49	revenues	revenue	NOUN
ijtc-843	81	50	.	.	PUNCT
ijtc-843	82	1	in	in	ADP
ijtc-843	82	2	2014	2014	NUM
ijtc-843	82	3	,	,	PUNCT
ijtc-843	82	4	bolivia	bolivia	PROPN
ijtc-843	82	5	ranks	rank	VERB
ijtc-843	82	6	the	the	DET
ijtc-843	82	7	highest	high	ADJ
ijtc-843	82	8	with	with	ADP
ijtc-843	82	9	a	a	DET
ijtc-843	82	10	tax	tax	NOUN
ijtc-843	82	11	revenue	revenue	NOUN
ijtc-843	82	12	of	of	ADP
ijtc-843	82	13	33	33	NUM
ijtc-843	82	14	%	%	NOUN
ijtc-843	82	15	of	of	ADP
ijtc-843	82	16	gdp	gdp	NOUN
ijtc-843	82	17	,	,	PUNCT
ijtc-843	82	18	whereas	whereas	SCONJ
ijtc-843	82	19	paraguay	paraguay	NOUN
ijtc-843	82	20	is	be	AUX
ijtc-843	82	21	the	the	DET
ijtc-843	82	22	lowest	low	ADJ
ijtc-843	82	23	,	,	PUNCT
ijtc-843	82	24	at	at	ADP
ijtc-843	82	25	only	only	ADV
ijtc-843	82	26	7.1	7.1	NUM
ijtc-843	82	27	%	%	NOUN
ijtc-843	82	28	in	in	ADP
ijtc-843	82	29	2002	2002	NUM
ijtc-843	82	30	.	.	PUNCT
ijtc-843	83	1	if	if	SCONJ
ijtc-843	83	2	the	the	DET
ijtc-843	83	3	4	4	NUM
ijtc-843	83	4	highest	high	ADJ
ijtc-843	83	5	and	and	CCONJ
ijtc-843	83	6	lowest	low	ADJ
ijtc-843	83	7	data	datum	NOUN
ijtc-843	83	8	are	be	AUX
ijtc-843	83	9	taken	take	VERB
ijtc-843	83	10	,	,	PUNCT
ijtc-843	83	11	bolivia	bolivia	PROPN
ijtc-843	83	12	will	will	AUX
ijtc-843	83	13	be	be	AUX
ijtc-843	83	14	in	in	ADP
ijtc-843	83	15	the	the	DET
ijtc-843	83	16	same	same	ADJ
ijtc-843	83	17	position	position	NOUN
ijtc-843	83	18	,	,	PUNCT
ijtc-843	83	19	marking	mark	VERB
ijtc-843	83	20	the	the	DET
ijtc-843	83	21	country	country	NOUN
ijtc-843	83	22	with	with	ADP
ijtc-843	83	23	the	the	DET
ijtc-843	83	24	highest	high	ADJ
ijtc-843	83	25	tax	tax	NOUN
ijtc-843	83	26	revenue	revenue	NOUN
ijtc-843	83	27	meanwhile	meanwhile	ADV
ijtc-843	83	28	paraguay	paraguay	NOUN
ijtc-843	83	29	is	be	AUX
ijtc-843	83	30	a	a	DET
ijtc-843	83	31	nation	nation	NOUN
ijtc-843	83	32	with	with	ADP
ijtc-843	83	33	the	the	DET
ijtc-843	83	34	lowest	low	ADJ
ijtc-843	83	35	tax	tax	NOUN
ijtc-843	83	36	revenue	revenue	NOUN
ijtc-843	83	37	.	.	PUNCT
ijtc-843	84	1	this	this	PRON
ijtc-843	84	2	is	be	AUX
ijtc-843	84	3	an	an	DET
ijtc-843	84	4	interesting	interesting	ADJ
ijtc-843	84	5	finding	finding	NOUN
ijtc-843	84	6	since	since	SCONJ
ijtc-843	84	7	bolivia	bolivia	PROPN
ijtc-843	84	8	is	be	AUX
ijtc-843	84	9	a	a	DET
ijtc-843	84	10	lower	lower	ADV
ijtc-843	84	11	-	-	PUNCT
ijtc-843	84	12	middle	middle	ADJ
ijtc-843	84	13	income	income	NOUN
ijtc-843	84	14	country	country	NOUN
ijtc-843	84	15	and	and	CCONJ
ijtc-843	84	16	paraguay	paraguay	NOUN
ijtc-843	84	17	is	be	AUX
ijtc-843	84	18	an	an	DET
ijtc-843	84	19	upper	upper	ADJ
ijtc-843	84	20	-	-	PUNCT
ijtc-843	84	21	middle	middle	ADJ
ijtc-843	84	22	income	income	NOUN
ijtc-843	84	23	country	country	NOUN
ijtc-843	84	24	with	with	ADP
ijtc-843	84	25	the	the	DET
ijtc-843	84	26	tax	tax	NOUN
ijtc-843	84	27	revenue	revenue	NOUN
ijtc-843	84	28	considered	consider	VERB
ijtc-843	84	29	much	much	ADV
ijtc-843	84	30	lower	low	ADJ
ijtc-843	84	31	.	.	PUNCT
ijtc-843	85	1	it	it	PRON
ijtc-843	85	2	is	be	AUX
ijtc-843	85	3	apparent	apparent	ADJ
ijtc-843	85	4	that	that	SCONJ
ijtc-843	85	5	paraguay	paraguay	NOUN
ijtc-843	85	6	is	be	AUX
ijtc-843	85	7	the	the	DET
ijtc-843	85	8	country	country	NOUN
ijtc-843	85	9	in	in	ADP
ijtc-843	85	10	latin	latin	PROPN
ijtc-843	85	11	america	america	PROPN
ijtc-843	85	12	with	with	ADP
ijtc-843	85	13	the	the	DET
ijtc-843	85	14	lowest	low	ADJ
ijtc-843	85	15	tax	tax	NOUN
ijtc-843	85	16	rate	rate	NOUN
ijtc-843	85	17	,	,	PUNCT
ijtc-843	85	18	around	around	ADP
ijtc-843	85	19	10	10	NUM
ijtc-843	85	20	%	%	NOUN
ijtc-843	85	21	,	,	PUNCT
ijtc-843	85	22	compared	compare	VERB
ijtc-843	85	23	to	to	ADP
ijtc-843	85	24	another	another	DET
ijtc-843	85	25	similar	similar	ADJ
ijtc-843	85	26	country	country	NOUN
ijtc-843	85	27	such	such	ADJ
ijtc-843	85	28	as	as	ADP
ijtc-843	85	29	brazil	brazil	PROPN
ijtc-843	85	30	with	with	ADP
ijtc-843	85	31	a	a	DET
ijtc-843	85	32	tax	tax	NOUN
ijtc-843	85	33	rate	rate	NOUN
ijtc-843	85	34	of	of	ADP
ijtc-843	85	35	30	30	NUM
ijtc-843	85	36	%	%	NOUN
ijtc-843	85	37	(	(	PUNCT
ijtc-843	85	38	biz	biz	NOUN
ijtc-843	85	39	latin	latin	PROPN
ijtc-843	85	40	hub	hub	NOUN
ijtc-843	85	41	,	,	PUNCT
ijtc-843	85	42	2023	2023	NUM
ijtc-843	85	43	)	)	PUNCT
ijtc-843	85	44	.	.	PUNCT
ijtc-843	86	1	paraguay	paraguay	NOUN
ijtc-843	86	2	is	be	AUX
ijtc-843	86	3	often	often	ADV
ijtc-843	86	4	regarded	regard	VERB
ijtc-843	86	5	as	as	ADP
ijtc-843	86	6	a	a	DET
ijtc-843	86	7	country	country	NOUN
ijtc-843	86	8	of	of	ADP
ijtc-843	86	9	tax	tax	NOUN
ijtc-843	86	10	haven	haven	NOUN
ijtc-843	86	11	.	.	PUNCT
ijtc-843	87	1	one	one	NUM
ijtc-843	87	2	of	of	ADP
ijtc-843	87	3	the	the	DET
ijtc-843	87	4	reasons	reason	NOUN
ijtc-843	87	5	lies	lie	VERB
ijtc-843	87	6	in	in	ADP
ijtc-843	87	7	paraguay	paraguay	NOUN
ijtc-843	87	8	’s	’s	PART
ijtc-843	87	9	implementation	implementation	NOUN
ijtc-843	87	10	of	of	ADP
ijtc-843	87	11	territorial	territorial	ADJ
ijtc-843	87	12	taxation	taxation	NOUN
ijtc-843	87	13	,	,	PUNCT
ijtc-843	87	14	which	which	PRON
ijtc-843	87	15	means	mean	VERB
ijtc-843	87	16	that	that	SCONJ
ijtc-843	87	17	the	the	DET
ijtc-843	87	18	country	country	NOUN
ijtc-843	87	19	only	only	ADV
ijtc-843	87	20	taxes	taxis	NOUN
ijtc-843	87	21	income	income	NOUN
ijtc-843	87	22	generated	generate	VERB
ijtc-843	87	23	from	from	ADP
ijtc-843	87	24	the	the	DET
ijtc-843	87	25	jurisdiction	jurisdiction	NOUN
ijtc-843	87	26	of	of	ADP
ijtc-843	87	27	paraguay	paraguay	NOUN
ijtc-843	87	28	,	,	PUNCT
ijtc-843	87	29	whereas	whereas	SCONJ
ijtc-843	87	30	paraguayans	paraguayan	NOUN
ijtc-843	87	31	’	'	PUNCT
ijtc-843	87	32	income	income	NOUN
ijtc-843	87	33	outside	outside	ADP
ijtc-843	87	34	the	the	DET
ijtc-843	87	35	territory	territory	NOUN
ijtc-843	87	36	is	be	AUX
ijtc-843	87	37	excluded	exclude	VERB
ijtc-843	87	38	from	from	ADP
ijtc-843	87	39	the	the	DET
ijtc-843	87	40	tax	tax	NOUN
ijtc-843	87	41	calculations(paraguay	calculations(paraguay	PROPN
ijtc-843	87	42	solutions	solution	NOUN
ijtc-843	87	43	,	,	PUNCT
ijtc-843	87	44	2023	2023	NUM
ijtc-843	87	45	)	)	PUNCT
ijtc-843	87	46	.	.	PUNCT
ijtc-843	88	1	the	the	DET
ijtc-843	88	2	tax	tax	NOUN
ijtc-843	88	3	rate	rate	NOUN
ijtc-843	88	4	for	for	ADP
ijtc-843	88	5	individuals	individual	NOUN
ijtc-843	88	6	ranges	range	VERB
ijtc-843	88	7	from	from	ADP
ijtc-843	88	8	8%-10	8%-10	NUM
ijtc-843	88	9	%	%	NOUN
ijtc-843	88	10	and	and	CCONJ
ijtc-843	88	11	for	for	ADP
ijtc-843	88	12	entities	entity	NOUN
ijtc-843	88	13	10	10	NUM
ijtc-843	88	14	%	%	NOUN
ijtc-843	88	15	with	with	ADP
ijtc-843	88	16	a	a	DET
ijtc-843	88	17	special	special	ADJ
ijtc-843	88	18	scheme	scheme	NOUN
ijtc-843	88	19	for	for	ADP
ijtc-843	88	20	msmes	msme	NOUN
ijtc-843	88	21	(	(	PUNCT
ijtc-843	88	22	micro	micro	NOUN
ijtc-843	88	23	,	,	PUNCT
ijtc-843	88	24	small	small	ADJ
ijtc-843	88	25	,	,	PUNCT
ijtc-843	88	26	and	and	CCONJ
ijtc-843	88	27	medium	medium	ADJ
ijtc-843	88	28	enterprises	enterprise	NOUN
ijtc-843	88	29	)	)	PUNCT
ijtc-843	88	30	.	.	PUNCT
ijtc-843	89	1	therefore	therefore	ADV
ijtc-843	89	2	,	,	PUNCT
ijtc-843	89	3	paraguay	paraguay	NOUN
ijtc-843	89	4	is	be	AUX
ijtc-843	89	5	considered	consider	VERB
ijtc-843	89	6	a	a	DET
ijtc-843	89	7	primary	primary	ADJ
ijtc-843	89	8	destination	destination	NOUN
ijtc-843	89	9	for	for	ADP
ijtc-843	89	10	tax	tax	NOUN
ijtc-843	89	11	residency	residency	NOUN
ijtc-843	89	12	of	of	ADP
ijtc-843	89	13	global	global	ADJ
ijtc-843	89	14	entrepreneurs	entrepreneur	NOUN
ijtc-843	89	15	(	(	PUNCT
ijtc-843	89	16	soomro	soomro	PROPN
ijtc-843	89	17	,	,	PUNCT
ijtc-843	89	18	2022	2022	NUM
ijtc-843	89	19	)	)	PUNCT
ijtc-843	89	20	.	.	PUNCT
ijtc-843	90	1	a	a	DET
ijtc-843	90	2	country	country	NOUN
ijtc-843	90	3	's	's	PART
ijtc-843	90	4	low	low	ADJ
ijtc-843	90	5	taxation	taxation	NOUN
ijtc-843	90	6	strategy	strategy	NOUN
ijtc-843	90	7	has	have	VERB
ijtc-843	90	8	a	a	DET
ijtc-843	90	9	strong	strong	ADJ
ijtc-843	90	10	impact	impact	NOUN
ijtc-843	90	11	on	on	ADP
ijtc-843	90	12	the	the	DET
ijtc-843	90	13	investment	investment	NOUN
ijtc-843	90	14	decisions	decision	NOUN
ijtc-843	90	15	of	of	ADP
ijtc-843	90	16	foreigners	foreigner	NOUN
ijtc-843	90	17	into	into	ADP
ijtc-843	90	18	the	the	DET
ijtc-843	90	19	country	country	NOUN
ijtc-843	90	20	(	(	PUNCT
ijtc-843	90	21	bellak	bellak	NOUN
ijtc-843	90	22	&	&	CCONJ
ijtc-843	90	23	leibrecht	leibrecht	PROPN
ijtc-843	90	24	,	,	PUNCT
ijtc-843	90	25	2005	2005	NUM
ijtc-843	90	26	)	)	PUNCT
ijtc-843	90	27	.	.	PUNCT
ijtc-843	91	1	the	the	DET
ijtc-843	91	2	attractiveness	attractiveness	NOUN
ijtc-843	91	3	of	of	ADP
ijtc-843	91	4	the	the	DET
ijtc-843	91	5	tax	tax	NOUN
ijtc-843	91	6	system	system	NOUN
ijtc-843	91	7	in	in	ADP
ijtc-843	91	8	paraguay	paraguay	NOUN
ijtc-843	91	9	lures	lure	VERB
ijtc-843	91	10	a	a	DET
ijtc-843	91	11	lot	lot	NOUN
ijtc-843	91	12	of	of	ADP
ijtc-843	91	13	incoming	incoming	ADJ
ijtc-843	91	14	foreign	foreign	ADJ
ijtc-843	91	15	investment	investment	NOUN
ijtc-843	91	16	.	.	PUNCT
ijtc-843	92	1	in	in	ADP
ijtc-843	92	2	accordance	accordance	NOUN
ijtc-843	92	3	with	with	ADP
ijtc-843	92	4	the	the	DET
ijtc-843	92	5	empirical	empirical	ADJ
ijtc-843	92	6	data	datum	NOUN
ijtc-843	92	7	,	,	PUNCT
ijtc-843	92	8	in	in	ADP
ijtc-843	92	9	2006	2006	NUM
ijtc-843	92	10	paraguay	paraguay	NOUN
ijtc-843	92	11	becomes	become	VERB
ijtc-843	92	12	a	a	DET
ijtc-843	92	13	country	country	NOUN
ijtc-843	92	14	with	with	ADP
ijtc-843	92	15	highest	high	ADJ
ijtc-843	92	16	fdi	fdi	NOUN
ijtc-843	92	17	data	datum	NOUN
ijtc-843	92	18	amounted	amount	VERB
ijtc-843	92	19	to	to	ADP
ijtc-843	92	20	16,229	16,229	NUM
ijtc-843	92	21	.	.	PUNCT
ijtc-843	93	1	in	in	ADP
ijtc-843	93	2	addition	addition	NOUN
ijtc-843	93	3	,	,	PUNCT
ijtc-843	93	4	the	the	DET
ijtc-843	93	5	nation	nation	NOUN
ijtc-843	93	6	remains	remain	VERB
ijtc-843	93	7	on	on	ADP
ijtc-843	93	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	93	9	determinants	determinant	NOUN
ijtc-843	93	10	of	of	ADP
ijtc-843	93	11	tax	tax	NOUN
ijtc-843	93	12	revenue	revenue	NOUN
ijtc-843	93	13	in	in	ADP
ijtc-843	93	14	the	the	DET
ijtc-843	93	15	context	context	NOUN
ijtc-843	93	16	of	of	ADP
ijtc-843	93	17	international	international	ADJ
ijtc-843	93	18	transactions	transaction	NOUN
ijtc-843	93	19	in	in	ADP
ijtc-843	93	20	the	the	DET
ijtc-843	93	21	latin	latin	PROPN
ijtc-843	93	22	america	america	PROPN
ijtc-843	93	23	and	and	CCONJ
ijtc-843	93	24	carribean	carribean	PROPN
ijtc-843	93	25	(	(	PUNCT
ijtc-843	93	26	lac	lac	PROPN
ijtc-843	93	27	)	)	PUNCT
ijtc-843	93	28	region	region	NOUN
ijtc-843	93	29	2002	2002	NUM
ijtc-843	93	30	-	-	SYM
ijtc-843	93	31	2019	2019	NUM
ijtc-843	93	32	nugraha	nugraha	NOUN
ijtc-843	93	33	and	and	CCONJ
ijtc-843	93	34	wijaya	wijaya	PROPN
ijtc-843	93	35	619	619	NUM
ijtc-843	93	36	|	|	ADV
ijtc-843	93	37	ilomata	ilomata	VERB
ijtc-843	93	38	international	international	ADJ
ijtc-843	93	39	journal	journal	NOUN
ijtc-843	93	40	of	of	ADP
ijtc-843	93	41	tax	tax	PROPN
ijtc-843	93	42	&	&	CCONJ
ijtc-843	93	43	accounting	account	VERB
ijtc-843	93	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	93	45	the	the	DET
ijtc-843	93	46	top	top	NOUN
ijtc-843	93	47	of	of	ADP
ijtc-843	93	48	the	the	DET
ijtc-843	93	49	fdi	fdi	NOUN
ijtc-843	93	50	data	datum	NOUN
ijtc-843	93	51	.	.	PUNCT
ijtc-843	94	1	in	in	ADP
ijtc-843	94	2	contrast	contrast	NOUN
ijtc-843	94	3	,	,	PUNCT
ijtc-843	94	4	guatemala	guatemala	PROPN
ijtc-843	94	5	is	be	AUX
ijtc-843	94	6	marked	mark	VERB
ijtc-843	94	7	as	as	ADP
ijtc-843	94	8	a	a	DET
ijtc-843	94	9	country	country	NOUN
ijtc-843	94	10	with	with	ADP
ijtc-843	94	11	the	the	DET
ijtc-843	94	12	lowest	low	ADJ
ijtc-843	94	13	fdi	fdi	NOUN
ijtc-843	94	14	data	datum	NOUN
ijtc-843	94	15	,	,	PUNCT
ijtc-843	94	16	at	at	ADP
ijtc-843	94	17	around	around	ADV
ijtc-843	94	18	-4.974	-4.974	VERB
ijtc-843	94	19	in	in	ADP
ijtc-843	94	20	2002	2002	NUM
ijtc-843	94	21	,	,	PUNCT
ijtc-843	94	22	followed	follow	VERB
ijtc-843	94	23	by	by	ADP
ijtc-843	94	24	bolivia	bolivia	PROPN
ijtc-843	94	25	at	at	ADP
ijtc-843	94	26	-2.4988	-2.4988	NOUN
ijtc-843	94	27	in	in	ADP
ijtc-843	94	28	2005	2005	NUM
ijtc-843	94	29	.	.	PUNCT
ijtc-843	95	1	it	it	PRON
ijtc-843	95	2	is	be	AUX
ijtc-843	95	3	likely	likely	ADJ
ijtc-843	95	4	that	that	SCONJ
ijtc-843	95	5	bolivia	bolivia	PROPN
ijtc-843	95	6	has	have	VERB
ijtc-843	95	7	low	low	ADJ
ijtc-843	95	8	fdi	fdi	NOUN
ijtc-843	95	9	values	value	NOUN
ijtc-843	95	10	if	if	SCONJ
ijtc-843	95	11	compared	compare	VERB
ijtc-843	95	12	to	to	ADP
ijtc-843	95	13	other	other	ADJ
ijtc-843	95	14	regions	region	NOUN
ijtc-843	95	15	each	each	DET
ijtc-843	95	16	year	year	NOUN
ijtc-843	95	17	.	.	PUNCT
ijtc-843	96	1	moving	move	VERB
ijtc-843	96	2	away	away	ADV
ijtc-843	96	3	from	from	ADP
ijtc-843	96	4	paraguay	paraguay	NOUN
ijtc-843	96	5	and	and	CCONJ
ijtc-843	96	6	bolivia	bolivia	PROPN
ijtc-843	96	7	,	,	PUNCT
ijtc-843	96	8	a	a	DET
ijtc-843	96	9	country	country	NOUN
ijtc-843	96	10	with	with	ADP
ijtc-843	96	11	interesting	interesting	ADJ
ijtc-843	96	12	tax	tax	NOUN
ijtc-843	96	13	revenue	revenue	NOUN
ijtc-843	96	14	and	and	CCONJ
ijtc-843	96	15	fdi	fdi	NOUN
ijtc-843	96	16	data	datum	NOUN
ijtc-843	96	17	is	be	AUX
ijtc-843	96	18	dominica	dominica	PROPN
ijtc-843	96	19	.	.	PUNCT
ijtc-843	97	1	it	it	PRON
ijtc-843	97	2	has	have	VERB
ijtc-843	97	3	the	the	DET
ijtc-843	97	4	second	second	ADJ
ijtc-843	97	5	highest	high	ADJ
ijtc-843	97	6	tax	tax	NOUN
ijtc-843	97	7	revenue	revenue	NOUN
ijtc-843	97	8	and	and	CCONJ
ijtc-843	97	9	the	the	DET
ijtc-843	97	10	third	third	ADJ
ijtc-843	97	11	highest	high	ADJ
ijtc-843	97	12	fdi	fdi	NOUN
ijtc-843	97	13	of	of	ADP
ijtc-843	97	14	all	all	DET
ijtc-843	97	15	latin	latin	ADJ
ijtc-843	97	16	american	american	ADJ
ijtc-843	97	17	and	and	CCONJ
ijtc-843	97	18	caribbean	caribbean	ADJ
ijtc-843	97	19	countries	country	NOUN
ijtc-843	97	20	.	.	PUNCT
ijtc-843	98	1	according	accord	VERB
ijtc-843	98	2	to	to	ADP
ijtc-843	98	3	sunlife	sunlife	NOUN
ijtc-843	98	4	(	(	PUNCT
ijtc-843	98	5	2023	2023	NUM
ijtc-843	98	6	)	)	PUNCT
ijtc-843	98	7	,	,	PUNCT
ijtc-843	98	8	dominica	dominica	PROPN
ijtc-843	98	9	's	's	PART
ijtc-843	98	10	tax	tax	NOUN
ijtc-843	98	11	system	system	NOUN
ijtc-843	98	12	is	be	AUX
ijtc-843	98	13	similar	similar	ADJ
ijtc-843	98	14	to	to	ADP
ijtc-843	98	15	paraguay	paraguay	VERB
ijtc-843	98	16	,	,	PUNCT
ijtc-843	98	17	it	it	PRON
ijtc-843	98	18	includes	include	VERB
ijtc-843	98	19	territorial	territorial	ADJ
ijtc-843	98	20	taxation	taxation	NOUN
ijtc-843	98	21	but	but	CCONJ
ijtc-843	98	22	with	with	ADP
ijtc-843	98	23	higher	high	ADJ
ijtc-843	98	24	rates	rate	NOUN
ijtc-843	98	25	within	within	ADP
ijtc-843	98	26	the	the	DET
ijtc-843	98	27	range	range	NOUN
ijtc-843	98	28	of	of	ADP
ijtc-843	98	29	25%-35	25%-35	NUM
ijtc-843	98	30	%	%	NOUN
ijtc-843	98	31	for	for	ADP
ijtc-843	98	32	its	its	PRON
ijtc-843	98	33	income	income	NOUN
ijtc-843	98	34	tax	tax	NOUN
ijtc-843	98	35	.	.	PUNCT
ijtc-843	99	1	dominica	dominica	PROPN
ijtc-843	99	2	is	be	AUX
ijtc-843	99	3	an	an	DET
ijtc-843	99	4	upper	upper	ADJ
ijtc-843	99	5	-	-	PUNCT
ijtc-843	99	6	middle	middle	ADJ
ijtc-843	99	7	income	income	NOUN
ijtc-843	99	8	caribbean	caribbean	ADJ
ijtc-843	99	9	country	country	NOUN
ijtc-843	99	10	termed	term	VERB
ijtc-843	99	11	as	as	ADP
ijtc-843	99	12	the	the	DET
ijtc-843	99	13	nature	nature	NOUN
ijtc-843	99	14	island	island	NOUN
ijtc-843	99	15	a	a	DET
ijtc-843	99	16	region	region	NOUN
ijtc-843	99	17	blessed	bless	VERB
ijtc-843	99	18	with	with	ADP
ijtc-843	99	19	natural	natural	ADJ
ijtc-843	99	20	beauty	beauty	NOUN
ijtc-843	99	21	as	as	ADP
ijtc-843	99	22	its	its	PRON
ijtc-843	99	23	main	main	ADJ
ijtc-843	99	24	attraction	attraction	NOUN
ijtc-843	99	25	.	.	PUNCT
ijtc-843	100	1	this	this	PRON
ijtc-843	100	2	signifies	signify	VERB
ijtc-843	100	3	a	a	DET
ijtc-843	100	4	'	'	PUNCT
ijtc-843	100	5	branding	branding	NOUN
ijtc-843	100	6	'	'	PUNCT
ijtc-843	100	7	to	to	PART
ijtc-843	100	8	attract	attract	VERB
ijtc-843	100	9	investors	investor	NOUN
ijtc-843	100	10	,	,	PUNCT
ijtc-843	100	11	especially	especially	ADV
ijtc-843	100	12	those	those	PRON
ijtc-843	100	13	interested	interested	ADJ
ijtc-843	100	14	in	in	ADP
ijtc-843	100	15	sustainable	sustainable	ADJ
ijtc-843	100	16	activities	activity	NOUN
ijtc-843	100	17	(	(	PUNCT
ijtc-843	100	18	investdominica	investdominica	NOUN
ijtc-843	100	19	,	,	PUNCT
ijtc-843	100	20	2023	2023	NUM
ijtc-843	100	21	)	)	PUNCT
ijtc-843	100	22	.	.	PUNCT
ijtc-843	101	1	it	it	PRON
ijtc-843	101	2	can	can	AUX
ijtc-843	101	3	be	be	AUX
ijtc-843	101	4	stated	state	VERB
ijtc-843	101	5	that	that	SCONJ
ijtc-843	101	6	the	the	DET
ijtc-843	101	7	combination	combination	NOUN
ijtc-843	101	8	of	of	ADP
ijtc-843	101	9	these	these	DET
ijtc-843	101	10	two	two	NUM
ijtc-843	101	11	attributes	attribute	NOUN
ijtc-843	101	12	helps	help	VERB
ijtc-843	101	13	dominica	dominica	PART
ijtc-843	101	14	generate	generate	VERB
ijtc-843	101	15	high	high	ADJ
ijtc-843	101	16	tax	tax	NOUN
ijtc-843	101	17	revenue	revenue	NOUN
ijtc-843	101	18	with	with	ADP
ijtc-843	101	19	the	the	DET
ijtc-843	101	20	qualified	qualified	ADJ
ijtc-843	101	21	fdi	fdi	NOUN
ijtc-843	101	22	inflow	inflow	NOUN
ijtc-843	101	23	.	.	PUNCT
ijtc-843	102	1	further	far	ADV
ijtc-843	102	2	on	on	ADP
ijtc-843	102	3	is	be	AUX
ijtc-843	102	4	honduras	hondura	NOUN
ijtc-843	102	5	.	.	PUNCT
ijtc-843	103	1	the	the	DET
ijtc-843	103	2	data	datum	NOUN
ijtc-843	103	3	from	from	ADP
ijtc-843	103	4	its	its	PRON
ijtc-843	103	5	to	to	PART
ijtc-843	103	6	range	range	VERB
ijtc-843	103	7	from	from	ADP
ijtc-843	103	8	as	as	ADV
ijtc-843	103	9	low	low	ADJ
ijtc-843	103	10	as	as	ADP
ijtc-843	103	11	22.106	22.106	NUM
ijtc-843	103	12	for	for	ADP
ijtc-843	103	13	brazil	brazil	PROPN
ijtc-843	103	14	in	in	ADP
ijtc-843	103	15	2009	2009	NUM
ijtc-843	103	16	to	to	ADP
ijtc-843	103	17	as	as	ADV
ijtc-843	103	18	high	high	ADJ
ijtc-843	103	19	as	as	ADP
ijtc-843	103	20	136.489	136.489	NUM
ijtc-843	103	21	.	.	PUNCT
ijtc-843	104	1	among	among	ADP
ijtc-843	104	2	all	all	DET
ijtc-843	104	3	latin	latin	ADJ
ijtc-843	104	4	american	american	ADJ
ijtc-843	104	5	and	and	CCONJ
ijtc-843	104	6	caribbean	caribbean	ADJ
ijtc-843	104	7	countries	country	NOUN
ijtc-843	104	8	,	,	PUNCT
ijtc-843	104	9	honduras	honduras	PROPN
ijtc-843	104	10	has	have	VERB
ijtc-843	104	11	the	the	DET
ijtc-843	104	12	highest	high	ADJ
ijtc-843	104	13	trade	trade	NOUN
ijtc-843	104	14	openness	openness	NOUN
ijtc-843	104	15	,	,	PUNCT
ijtc-843	104	16	and	and	CCONJ
ijtc-843	104	17	it	it	PRON
ijtc-843	104	18	remains	remain	VERB
ijtc-843	104	19	stable	stable	ADJ
ijtc-843	104	20	,	,	PUNCT
ijtc-843	104	21	above	above	ADP
ijtc-843	104	22	100	100	NUM
ijtc-843	104	23	.	.	PUNCT
ijtc-843	105	1	the	the	DET
ijtc-843	105	2	region	region	NOUN
ijtc-843	105	3	focuses	focus	VERB
ijtc-843	105	4	mainly	mainly	ADV
ijtc-843	105	5	on	on	ADP
ijtc-843	105	6	exporting	export	VERB
ijtc-843	105	7	agricultural	agricultural	ADJ
ijtc-843	105	8	products	product	NOUN
ijtc-843	105	9	,	,	PUNCT
ijtc-843	105	10	especially	especially	ADV
ijtc-843	105	11	bananas	banana	NOUN
ijtc-843	105	12	and	and	CCONJ
ijtc-843	105	13	coffee	coffee	NOUN
ijtc-843	105	14	beans	bean	NOUN
ijtc-843	105	15	.	.	PUNCT
ijtc-843	106	1	from	from	ADP
ijtc-843	106	2	the	the	DET
ijtc-843	106	3	data	datum	NOUN
ijtc-843	106	4	published	publish	VERB
ijtc-843	106	5	by	by	ADP
ijtc-843	106	6	statista	statista	NOUN
ijtc-843	106	7	,	,	PUNCT
ijtc-843	106	8	honduras	honduras	PROPN
ijtc-843	106	9	is	be	AUX
ijtc-843	106	10	among	among	ADP
ijtc-843	106	11	the	the	DET
ijtc-843	106	12	top	top	ADJ
ijtc-843	106	13	10	10	NUM
ijtc-843	106	14	coffee	coffee	NOUN
ijtc-843	106	15	bean	bean	NOUN
ijtc-843	106	16	exporting	export	VERB
ijtc-843	106	17	countries	country	NOUN
ijtc-843	106	18	in	in	ADP
ijtc-843	106	19	the	the	DET
ijtc-843	106	20	world	world	NOUN
ijtc-843	106	21	.	.	PUNCT
ijtc-843	107	1	as	as	SCONJ
ijtc-843	107	2	shown	show	VERB
ijtc-843	107	3	in	in	ADP
ijtc-843	107	4	figure	figure	NOUN
ijtc-843	107	5	1	1	NUM
ijtc-843	107	6	,	,	PUNCT
ijtc-843	107	7	the	the	DET
ijtc-843	107	8	products	product	NOUN
ijtc-843	107	9	form	form	VERB
ijtc-843	107	10	the	the	DET
ijtc-843	107	11	agriculture	agriculture	NOUN
ijtc-843	107	12	sector	sector	NOUN
ijtc-843	107	13	serve	serve	VERB
ijtc-843	107	14	as	as	ADP
ijtc-843	107	15	its	its	PRON
ijtc-843	107	16	primary	primary	ADJ
ijtc-843	107	17	export	export	NOUN
ijtc-843	107	18	.	.	PUNCT
ijtc-843	108	1	nevertheless	nevertheless	ADV
ijtc-843	108	2	,	,	PUNCT
ijtc-843	108	3	brazil	brazil	PROPN
ijtc-843	108	4	,	,	PUNCT
ijtc-843	108	5	unlike	unlike	ADP
ijtc-843	108	6	honduras	hondura	NOUN
ijtc-843	108	7	,	,	PUNCT
ijtc-843	108	8	tends	tend	VERB
ijtc-843	108	9	to	to	PART
ijtc-843	108	10	have	have	VERB
ijtc-843	108	11	low	low	ADJ
ijtc-843	108	12	trade	trade	NOUN
ijtc-843	108	13	to	to	ADP
ijtc-843	108	14	gdp	gdp	NOUN
ijtc-843	108	15	figures	figure	NOUN
ijtc-843	108	16	.	.	PUNCT
ijtc-843	109	1	despite	despite	SCONJ
ijtc-843	109	2	being	be	AUX
ijtc-843	109	3	one	one	NUM
ijtc-843	109	4	of	of	ADP
ijtc-843	109	5	the	the	DET
ijtc-843	109	6	largest	large	ADJ
ijtc-843	109	7	economies	economy	NOUN
ijtc-843	109	8	in	in	ADP
ijtc-843	109	9	the	the	DET
ijtc-843	109	10	world	world	NOUN
ijtc-843	109	11	,	,	PUNCT
ijtc-843	109	12	brazil	brazil	PROPN
ijtc-843	109	13	's	's	PART
ijtc-843	109	14	economy	economy	NOUN
ijtc-843	109	15	sector	sector	NOUN
ijtc-843	109	16	is	be	AUX
ijtc-843	109	17	one	one	NUM
ijtc-843	109	18	of	of	ADP
ijtc-843	109	19	the	the	DET
ijtc-843	109	20	closest	close	ADJ
ijtc-843	109	21	economies	economy	NOUN
ijtc-843	109	22	in	in	ADP
ijtc-843	109	23	the	the	DET
ijtc-843	109	24	world	world	NOUN
ijtc-843	109	25	(	(	PUNCT
ijtc-843	109	26	fleischhaker	fleischhaker	NOUN
ijtc-843	109	27	et	et	PROPN
ijtc-843	109	28	al	al	PROPN
ijtc-843	109	29	.	.	PROPN
ijtc-843	109	30	,	,	PUNCT
ijtc-843	109	31	2015	2015	NUM
ijtc-843	109	32	)	)	PUNCT
ijtc-843	109	33	.	.	PUNCT
ijtc-843	110	1	figure	figure	VERB
ijtc-843	110	2	1	1	NUM
ijtc-843	110	3	honduras	honduras	PROPN
ijtc-843	110	4	's	's	PART
ijtc-843	110	5	top	top	ADJ
ijtc-843	110	6	10	10	NUM
ijtc-843	110	7	export	export	NOUN
ijtc-843	110	8	products	product	NOUN
ijtc-843	110	9	,	,	PUNCT
ijtc-843	110	10	source	source	NOUN
ijtc-843	110	11	:	:	PUNCT
ijtc-843	110	12	exportgenius	exportgenius	PROPN
ijtc-843	110	13	to	to	PART
ijtc-843	110	14	determine	determine	VERB
ijtc-843	110	15	the	the	DET
ijtc-843	110	16	relationship	relationship	NOUN
ijtc-843	110	17	between	between	ADP
ijtc-843	110	18	all	all	DET
ijtc-843	110	19	variables	variable	NOUN
ijtc-843	110	20	after	after	ADP
ijtc-843	110	21	the	the	DET
ijtc-843	110	22	analyses	analysis	NOUN
ijtc-843	110	23	of	of	ADP
ijtc-843	110	24	each	each	DET
ijtc-843	110	25	descriptive	descriptive	ADJ
ijtc-843	110	26	variable	variable	NOUN
ijtc-843	110	27	,	,	PUNCT
ijtc-843	110	28	a	a	DET
ijtc-843	110	29	regression	regression	NOUN
ijtc-843	110	30	test	test	NOUN
ijtc-843	110	31	is	be	AUX
ijtc-843	110	32	used	use	VERB
ijtc-843	110	33	.	.	PUNCT
ijtc-843	111	1	however	however	ADV
ijtc-843	111	2	,	,	PUNCT
ijtc-843	111	3	before	before	SCONJ
ijtc-843	111	4	the	the	DET
ijtc-843	111	5	regression	regression	NOUN
ijtc-843	111	6	test	test	NOUN
ijtc-843	111	7	is	be	AUX
ijtc-843	111	8	conducted	conduct	VERB
ijtc-843	111	9	,	,	PUNCT
ijtc-843	111	10	a	a	DET
ijtc-843	111	11	series	series	NOUN
ijtc-843	111	12	of	of	ADP
ijtc-843	111	13	classical	classical	ADJ
ijtc-843	111	14	assumption	assumption	NOUN
ijtc-843	111	15	tests	test	NOUN
ijtc-843	111	16	on	on	ADP
ijtc-843	111	17	the	the	DET
ijtc-843	111	18	model	model	NOUN
ijtc-843	111	19	are	be	AUX
ijtc-843	111	20	carried	carry	VERB
ijtc-843	111	21	out	out	ADP
ijtc-843	111	22	.	.	PUNCT
ijtc-843	112	1	the	the	DET
ijtc-843	112	2	classical	classical	ADJ
ijtc-843	112	3	assumption	assumption	NOUN
ijtc-843	112	4	tests	test	NOUN
ijtc-843	112	5	performed	perform	VERB
ijtc-843	112	6	are	be	AUX
ijtc-843	112	7	(	(	PUNCT
ijtc-843	112	8	1	1	NUM
ijtc-843	112	9	)	)	PUNCT
ijtc-843	112	10	normality	normality	NOUN
ijtc-843	112	11	test	test	NOUN
ijtc-843	112	12	;	;	PUNCT
ijtc-843	112	13	(	(	PUNCT
ijtc-843	112	14	2	2	X
ijtc-843	112	15	)	)	PUNCT
ijtc-843	112	16	heteroscedasticity	heteroscedasticity	NOUN
ijtc-843	112	17	test	test	NOUN
ijtc-843	112	18	;	;	PUNCT
ijtc-843	112	19	(	(	PUNCT
ijtc-843	112	20	3	3	X
ijtc-843	112	21	)	)	PUNCT
ijtc-843	112	22	multicollinearity	multicollinearity	NOUN
ijtc-843	112	23	test	test	NOUN
ijtc-843	112	24	;	;	PUNCT
ijtc-843	112	25	and	and	CCONJ
ijtc-843	112	26	(	(	PUNCT
ijtc-843	112	27	4	4	X
ijtc-843	112	28	)	)	PUNCT
ijtc-843	112	29	autocorrelation	autocorrelation	NOUN
ijtc-843	112	30	test	test	NOUN
ijtc-843	112	31	.	.	PUNCT
ijtc-843	113	1	table	table	NOUN
ijtc-843	113	2	6	6	NUM
ijtc-843	113	3	indicated	indicate	VERB
ijtc-843	113	4	the	the	DET
ijtc-843	113	5	results	result	NOUN
ijtc-843	113	6	in	in	ADP
ijtc-843	113	7	which	which	PRON
ijtc-843	113	8	the	the	DET
ijtc-843	113	9	model	model	NOUN
ijtc-843	113	10	fails	fail	VERB
ijtc-843	113	11	all	all	DET
ijtc-843	113	12	the	the	DET
ijtc-843	113	13	classical	classical	ADJ
ijtc-843	113	14	assumption	assumption	NOUN
ijtc-843	113	15	tests	test	NOUN
ijtc-843	113	16	.	.	PUNCT
ijtc-843	114	1	as	as	ADP
ijtc-843	114	2	for	for	ADP
ijtc-843	114	3	the	the	DET
ijtc-843	114	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	114	5	determinants	determinant	NOUN
ijtc-843	114	6	of	of	ADP
ijtc-843	114	7	tax	tax	NOUN
ijtc-843	114	8	revenue	revenue	NOUN
ijtc-843	114	9	in	in	ADP
ijtc-843	114	10	the	the	DET
ijtc-843	114	11	context	context	NOUN
ijtc-843	114	12	of	of	ADP
ijtc-843	114	13	international	international	ADJ
ijtc-843	114	14	transactions	transaction	NOUN
ijtc-843	114	15	in	in	ADP
ijtc-843	114	16	the	the	DET
ijtc-843	114	17	latin	latin	PROPN
ijtc-843	114	18	america	america	PROPN
ijtc-843	114	19	and	and	CCONJ
ijtc-843	114	20	carribean	carribean	PROPN
ijtc-843	114	21	(	(	PUNCT
ijtc-843	114	22	lac	lac	PROPN
ijtc-843	114	23	)	)	PUNCT
ijtc-843	114	24	region	region	NOUN
ijtc-843	114	25	2002	2002	NUM
ijtc-843	114	26	-	-	SYM
ijtc-843	114	27	2019	2019	NUM
ijtc-843	114	28	nugraha	nugraha	NOUN
ijtc-843	114	29	and	and	CCONJ
ijtc-843	114	30	wijaya	wijaya	PROPN
ijtc-843	114	31	620	620	NUM
ijtc-843	114	32	|	|	ADV
ijtc-843	114	33	ilomata	ilomata	PROPN
ijtc-843	114	34	international	international	ADJ
ijtc-843	114	35	journal	journal	NOUN
ijtc-843	114	36	of	of	ADP
ijtc-843	114	37	tax	tax	PROPN
ijtc-843	114	38	&	&	CCONJ
ijtc-843	114	39	accounting	accounting	PROPN
ijtc-843	114	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	114	41	problem	problem	NOUN
ijtc-843	114	42	of	of	ADP
ijtc-843	114	43	non	non	ADJ
ijtc-843	114	44	-	-	ADJ
ijtc-843	114	45	normally	normally	ADV
ijtc-843	114	46	distributed	distribute	VERB
ijtc-843	114	47	data	datum	NOUN
ijtc-843	114	48	,	,	PUNCT
ijtc-843	114	49	based	base	VERB
ijtc-843	114	50	on	on	ADP
ijtc-843	114	51	the	the	DET
ijtc-843	114	52	central	central	ADJ
ijtc-843	114	53	limit	limit	NOUN
ijtc-843	114	54	theorem	theorem	VERB
ijtc-843	114	55	it	it	PRON
ijtc-843	114	56	can	can	AUX
ijtc-843	114	57	be	be	AUX
ijtc-843	114	58	stated	state	VERB
ijtc-843	114	59	that	that	SCONJ
ijtc-843	114	60	since	since	SCONJ
ijtc-843	114	61	n	n	PRON
ijtc-843	114	62	has	have	VERB
ijtc-843	114	63	a	a	DET
ijtc-843	114	64	big	big	ADJ
ijtc-843	114	65	number	number	NOUN
ijtc-843	114	66	(	(	PUNCT
ijtc-843	114	67	more	more	ADJ
ijtc-843	114	68	than	than	ADP
ijtc-843	114	69	30	30	NUM
ijtc-843	114	70	)	)	PUNCT
ijtc-843	114	71	,	,	PUNCT
ijtc-843	114	72	a	a	DET
ijtc-843	114	73	larger	large	ADJ
ijtc-843	114	74	sample	sample	NOUN
ijtc-843	114	75	follows	follow	VERB
ijtc-843	114	76	a	a	DET
ijtc-843	114	77	normal	normal	ADJ
ijtc-843	114	78	distribution	distribution	NOUN
ijtc-843	114	79	(	(	PUNCT
ijtc-843	114	80	hays	hay	NOUN
ijtc-843	114	81	,	,	PUNCT
ijtc-843	114	82	1994	1994	NUM
ijtc-843	114	83	)	)	PUNCT
ijtc-843	114	84	.	.	PUNCT
ijtc-843	115	1	the	the	DET
ijtc-843	115	2	multicollinearity	multicollinearity	NOUN
ijtc-843	115	3	problem	problem	NOUN
ijtc-843	115	4	can	can	AUX
ijtc-843	115	5	be	be	AUX
ijtc-843	115	6	ignored	ignore	VERB
ijtc-843	115	7	due	due	ADJ
ijtc-843	115	8	to	to	ADP
ijtc-843	115	9	its	its	PRON
ijtc-843	115	10	use	use	NOUN
ijtc-843	115	11	of	of	ADP
ijtc-843	115	12	panel	panel	NOUN
ijtc-843	115	13	data	datum	NOUN
ijtc-843	115	14	and	and	CCONJ
ijtc-843	115	15	considering	consider	VERB
ijtc-843	115	16	that	that	SCONJ
ijtc-843	115	17	combining	combine	VERB
ijtc-843	115	18	cross	cross	NOUN
ijtc-843	115	19	section	section	NOUN
ijtc-843	115	20	and	and	CCONJ
ijtc-843	115	21	time	time	NOUN
ijtc-843	115	22	series	series	PROPN
ijtc-843	115	23	data	data	PROPN
ijtc-843	115	24	is	be	AUX
ijtc-843	115	25	one	one	NUM
ijtc-843	115	26	of	of	ADP
ijtc-843	115	27	the	the	DET
ijtc-843	115	28	rules	rule	NOUN
ijtc-843	115	29	of	of	ADP
ijtc-843	115	30	thumb	thumb	NOUN
ijtc-843	115	31	(	(	PUNCT
ijtc-843	115	32	gujarati	gujarati	PROPN
ijtc-843	115	33	,	,	PUNCT
ijtc-843	115	34	2004	2004	NUM
ijtc-843	115	35	)	)	PUNCT
ijtc-843	115	36	.	.	PUNCT
ijtc-843	116	1	therefore	therefore	ADV
ijtc-843	116	2	,	,	PUNCT
ijtc-843	116	3	to	to	PART
ijtc-843	116	4	overcome	overcome	VERB
ijtc-843	116	5	the	the	DET
ijtc-843	116	6	problems	problem	NOUN
ijtc-843	116	7	of	of	ADP
ijtc-843	116	8	heteroscedasticity	heteroscedasticity	NOUN
ijtc-843	116	9	and	and	CCONJ
ijtc-843	116	10	autocorrelation	autocorrelation	NOUN
ijtc-843	116	11	,	,	PUNCT
ijtc-843	116	12	panel	panel	NOUN
ijtc-843	116	13	corrected	correct	VERB
ijtc-843	116	14	standard	standard	ADJ
ijtc-843	116	15	error	error	NOUN
ijtc-843	116	16	(	(	PUNCT
ijtc-843	116	17	pcse	pcse	NOUN
ijtc-843	116	18	)	)	PUNCT
ijtc-843	116	19	regression	regression	NOUN
ijtc-843	116	20	is	be	AUX
ijtc-843	116	21	used	use	VERB
ijtc-843	116	22	in	in	ADP
ijtc-843	116	23	this	this	DET
ijtc-843	116	24	study	study	NOUN
ijtc-843	116	25	.	.	PUNCT
ijtc-843	117	1	it	it	PRON
ijtc-843	117	2	can	can	AUX
ijtc-843	117	3	be	be	AUX
ijtc-843	117	4	described	describe	VERB
ijtc-843	117	5	in	in	ADP
ijtc-843	117	6	table	table	NOUN
ijtc-843	117	7	6	6	NUM
ijtc-843	117	8	below	below	ADV
ijtc-843	117	9	:	:	PUNCT
ijtc-843	117	10	table	table	NOUN
ijtc-843	117	11	6	6	NUM
ijtc-843	117	12	classical	classical	ADJ
ijtc-843	117	13	assumption	assumption	NOUN
ijtc-843	117	14	test	test	NOUN
ijtc-843	117	15	results	result	NOUN
ijtc-843	117	16	test	test	VERB
ijtc-843	117	17	prob	prob	PROPN
ijtc-843	117	18	>	>	X
ijtc-843	117	19	chi2	chi2	PROPN
ijtc-843	117	20	interpretation	interpretation	NOUN
ijtc-843	117	21	skewness	skewness	NOUN
ijtc-843	117	22	and	and	CCONJ
ijtc-843	117	23	kurtosis	kurtosis	VERB
ijtc-843	117	24	tests	test	NOUN
ijtc-843	117	25	0.0001	0.0001	NUM
ijtc-843	117	26	not	not	PART
ijtc-843	117	27	normally	normally	ADV
ijtc-843	117	28	distributed	distribute	VERB
ijtc-843	117	29	breusch	breusch	NOUN
ijtc-843	117	30	–	–	PUNCT
ijtc-843	117	31	pagan	pagan	ADJ
ijtc-843	117	32	/	/	SYM
ijtc-843	117	33	cook	cook	PROPN
ijtc-843	117	34	–	–	PUNCT
ijtc-843	117	35	weisberg	weisberg	PROPN
ijtc-843	117	36	test	test	NOUN
ijtc-843	117	37	0.0013	0.0013	NUM
ijtc-843	117	38	heteroskedastic	heteroskedastic	ADJ
ijtc-843	117	39	autocorrelation	autocorrelation	NOUN
ijtc-843	117	40	woolridge	woolridge	NOUN
ijtc-843	117	41	test	test	NOUN
ijtc-843	117	42	0.0187	0.0187	NUM
ijtc-843	117	43	autocorrelated	autocorrelated	ADJ
ijtc-843	117	44	vif	vif	NOUN
ijtc-843	117	45	interpretation	interpretation	NOUN
ijtc-843	117	46	variance	variance	NOUN
ijtc-843	117	47	inflation	inflation	NOUN
ijtc-843	117	48	factor	factor	NOUN
ijtc-843	117	49	(	(	PUNCT
ijtc-843	117	50	vif	vif	PROPN
ijtc-843	117	51	)	)	PUNCT
ijtc-843	117	52	186.39	186.39	NUM
ijtc-843	117	53	multicollinear	multicollinear	NOUN
ijtc-843	117	54	problem	problem	NOUN
ijtc-843	117	55	next	next	ADV
ijtc-843	117	56	is	be	AUX
ijtc-843	117	57	the	the	DET
ijtc-843	117	58	pcse	pcse	PROPN
ijtc-843	117	59	regression	regression	NOUN
ijtc-843	117	60	results	result	NOUN
ijtc-843	117	61	described	describe	VERB
ijtc-843	117	62	in	in	ADP
ijtc-843	117	63	table	table	NOUN
ijtc-843	117	64	7	7	NUM
ijtc-843	117	65	.	.	PUNCT
ijtc-843	118	1	from	from	ADP
ijtc-843	118	2	the	the	DET
ijtc-843	118	3	results	result	NOUN
ijtc-843	118	4	obtained	obtain	VERB
ijtc-843	118	5	,	,	PUNCT
ijtc-843	118	6	the	the	DET
ijtc-843	118	7	f	f	PROPN
ijtc-843	118	8	test	test	NOUN
ijtc-843	118	9	value	value	NOUN
ijtc-843	118	10	(	(	PUNCT
ijtc-843	118	11	prob	prob	INTJ
ijtc-843	118	12	>	>	X
ijtc-843	118	13	f	f	PROPN
ijtc-843	118	14	)	)	PUNCT
ijtc-843	118	15	is	be	AUX
ijtc-843	118	16	below	below	ADP
ijtc-843	118	17	the	the	DET
ijtc-843	118	18	alpha	alpha	ADJ
ijtc-843	118	19	value	value	NOUN
ijtc-843	118	20	of	of	ADP
ijtc-843	118	21	0.000	0.000	NUM
ijtc-843	118	22	,	,	PUNCT
ijtc-843	118	23	which	which	PRON
ijtc-843	118	24	means	mean	VERB
ijtc-843	118	25	that	that	SCONJ
ijtc-843	118	26	all	all	DET
ijtc-843	118	27	variables	variable	NOUN
ijtc-843	118	28	simultaneously	simultaneously	ADV
ijtc-843	118	29	and	and	CCONJ
ijtc-843	118	30	significantly	significantly	ADV
ijtc-843	118	31	affect	affect	VERB
ijtc-843	118	32	the	the	DET
ijtc-843	118	33	tax	tax	NOUN
ijtc-843	118	34	revenue	revenue	NOUN
ijtc-843	118	35	in	in	ADP
ijtc-843	118	36	18	18	NUM
ijtc-843	118	37	countries	country	NOUN
ijtc-843	118	38	.	.	PUNCT
ijtc-843	119	1	the	the	DET
ijtc-843	119	2	r	r	NOUN
ijtc-843	119	3	-	-	PUNCT
ijtc-843	119	4	squared	square	VERB
ijtc-843	119	5	value	value	NOUN
ijtc-843	119	6	obtained	obtain	VERB
ijtc-843	119	7	is	be	AUX
ijtc-843	119	8	0.2973	0.2973	NUM
ijtc-843	119	9	or	or	CCONJ
ijtc-843	119	10	30	30	NUM
ijtc-843	119	11	%	%	NOUN
ijtc-843	119	12	which	which	PRON
ijtc-843	119	13	means	mean	VERB
ijtc-843	119	14	that	that	SCONJ
ijtc-843	119	15	the	the	DET
ijtc-843	119	16	dependent	dependent	ADJ
ijtc-843	119	17	variable	variable	NOUN
ijtc-843	119	18	is	be	AUX
ijtc-843	119	19	influenced	influence	VERB
ijtc-843	119	20	by	by	ADP
ijtc-843	119	21	30	30	NUM
ijtc-843	119	22	%	%	NOUN
ijtc-843	119	23	of	of	ADP
ijtc-843	119	24	the	the	DET
ijtc-843	119	25	independent	independent	ADJ
ijtc-843	119	26	variables	variable	NOUN
ijtc-843	119	27	used	use	VERB
ijtc-843	119	28	in	in	ADP
ijtc-843	119	29	the	the	DET
ijtc-843	119	30	study	study	NOUN
ijtc-843	119	31	,	,	PUNCT
ijtc-843	119	32	thus	thus	ADV
ijtc-843	119	33	the	the	DET
ijtc-843	119	34	remaining	remain	VERB
ijtc-843	119	35	70	70	NUM
ijtc-843	119	36	%	%	NOUN
ijtc-843	119	37	is	be	AUX
ijtc-843	119	38	the	the	DET
ijtc-843	119	39	impact	impact	NOUN
ijtc-843	119	40	of	of	ADP
ijtc-843	119	41	other	other	ADJ
ijtc-843	119	42	variables	variable	NOUN
ijtc-843	119	43	not	not	PART
ijtc-843	119	44	being	be	AUX
ijtc-843	119	45	tested	test	VERB
ijtc-843	119	46	.	.	PUNCT
ijtc-843	120	1	according	accord	VERB
ijtc-843	120	2	to	to	ADP
ijtc-843	120	3	(	(	PUNCT
ijtc-843	120	4	chin	chin	NOUN
ijtc-843	120	5	&	&	CCONJ
ijtc-843	120	6	marcoulides	marcoulide	NOUN
ijtc-843	120	7	,	,	PUNCT
ijtc-843	120	8	1998	1998	NUM
ijtc-843	120	9	)	)	PUNCT
ijtc-843	120	10	the	the	DET
ijtc-843	120	11	r	r	NOUN
ijtc-843	120	12	-	-	PUNCT
ijtc-843	120	13	squared	square	VERB
ijtc-843	120	14	value	value	NOUN
ijtc-843	120	15	below	below	ADP
ijtc-843	120	16	33	33	NUM
ijtc-843	120	17	%	%	NOUN
ijtc-843	120	18	indicates	indicate	VERB
ijtc-843	120	19	a	a	DET
ijtc-843	120	20	weak	weak	ADJ
ijtc-843	120	21	category	category	NOUN
ijtc-843	120	22	,	,	PUNCT
ijtc-843	120	23	which	which	PRON
ijtc-843	120	24	means	mean	VERB
ijtc-843	120	25	that	that	SCONJ
ijtc-843	120	26	the	the	DET
ijtc-843	120	27	ability	ability	NOUN
ijtc-843	120	28	of	of	ADP
ijtc-843	120	29	the	the	DET
ijtc-843	120	30	independent	independent	ADJ
ijtc-843	120	31	variables	variable	NOUN
ijtc-843	120	32	to	to	PART
ijtc-843	120	33	explain	explain	VERB
ijtc-843	120	34	the	the	DET
ijtc-843	120	35	dependent	dependent	ADJ
ijtc-843	120	36	variable	variable	NOUN
ijtc-843	120	37	is	be	AUX
ijtc-843	120	38	considered	consider	VERB
ijtc-843	120	39	insufficient	insufficient	ADJ
ijtc-843	120	40	(	(	PUNCT
ijtc-843	120	41	ghozali	ghozali	ADJ
ijtc-843	120	42	,	,	PUNCT
ijtc-843	120	43	2016	2016	NUM
ijtc-843	120	44	)	)	PUNCT
ijtc-843	120	45	.	.	PUNCT
ijtc-843	121	1	moreover	moreover	ADV
ijtc-843	121	2	,	,	PUNCT
ijtc-843	121	3	the	the	DET
ijtc-843	121	4	partial	partial	ADJ
ijtc-843	121	5	tests	test	NOUN
ijtc-843	121	6	show	show	VERB
ijtc-843	121	7	that	that	SCONJ
ijtc-843	121	8	fdi	fdi	NOUN
ijtc-843	121	9	and	and	CCONJ
ijtc-843	121	10	trade	trade	NOUN
ijtc-843	121	11	openness	openness	NOUN
ijtc-843	121	12	have	have	VERB
ijtc-843	121	13	a	a	DET
ijtc-843	121	14	significant	significant	ADJ
ijtc-843	121	15	effect	effect	NOUN
ijtc-843	121	16	on	on	ADP
ijtc-843	121	17	tax	tax	NOUN
ijtc-843	121	18	revenue	revenue	NOUN
ijtc-843	121	19	,	,	PUNCT
ijtc-843	121	20	even	even	ADV
ijtc-843	121	21	after	after	ADP
ijtc-843	121	22	being	be	AUX
ijtc-843	121	23	moderated	moderate	VERB
ijtc-843	121	24	by	by	ADP
ijtc-843	121	25	the	the	DET
ijtc-843	121	26	external	external	ADJ
ijtc-843	121	27	debt	debt	NOUN
ijtc-843	121	28	variable	variable	NOUN
ijtc-843	121	29	.	.	PUNCT
ijtc-843	122	1	table	table	NOUN
ijtc-843	122	2	7	7	NUM
ijtc-843	122	3	pcse	pcse	NOUN
ijtc-843	122	4	regression	regression	NOUN
ijtc-843	122	5	results	result	NOUN
ijtc-843	122	6	variables	variable	NOUN
ijtc-843	122	7	coefficient	coefficient	VERB
ijtc-843	122	8	prob	prob	PROPN
ijtc-843	122	9	cons	con	NOUN
ijtc-843	122	10	-42.3263	-42.3263	SYM
ijtc-843	122	11	0.000	0.000	NUM
ijtc-843	122	12	foreign	foreign	ADJ
ijtc-843	122	13	direct	direct	ADJ
ijtc-843	122	14	investment	investment	NOUN
ijtc-843	122	15	(	(	PUNCT
ijtc-843	122	16	fdi	fdi	NOUN
ijtc-843	122	17	)	)	PUNCT
ijtc-843	122	18	-3.1239	-3.1239	VERB
ijtc-843	122	19	0.057	0.057	NUM
ijtc-843	122	20	trade	trade	NOUN
ijtc-843	122	21	openness	openness	NOUN
ijtc-843	122	22	(	(	PUNCT
ijtc-843	122	23	to	to	PART
ijtc-843	122	24	)	)	PUNCT
ijtc-843	122	25	1.4895	1.4895	NUM
ijtc-843	122	26	0.000	0.000	NUM
ijtc-843	122	27	external	external	ADJ
ijtc-843	122	28	debt(ext	debt(ext	NOUN
ijtc-843	122	29	)	)	PUNCT
ijtc-843	123	1	2.3872	2.3872	NUM
ijtc-843	123	2	0.000	0.000	NUM
ijtc-843	123	3	fdi.ext	fdi.ext	PROPN
ijtc-843	123	4	0.1301	0.1301	NUM
ijtc-843	123	5	0.064	0.064	NUM
ijtc-843	123	6	to.ext	to.ext	PROPN
ijtc-843	123	7	-0.0627	-0.0627	NOUN
ijtc-843	123	8	0.000	0.000	NUM
ijtc-843	123	9	corr	corr	PROPN
ijtc-843	123	10	3.197	3.197	NUM
ijtc-843	123	11	0.001	0.001	NUM
ijtc-843	123	12	eff	eff	PROPN
ijtc-843	123	13	3.776	3.776	NUM
ijtc-843	123	14	0.000	0.000	NUM
ijtc-843	123	15	law	law	NOUN
ijtc-843	123	16	-5.304	-5.304	NOUN
ijtc-843	124	1	0.000	0.000	NUM
ijtc-843	124	2	r	r	NOUN
ijtc-843	124	3	-	-	PUNCT
ijtc-843	124	4	squared	square	VERB
ijtc-843	124	5	0.2973	0.2973	NUM
ijtc-843	124	6	prob	prob	NOUN
ijtc-843	124	7	>	>	X
ijtc-843	124	8	f	f	PROPN
ijtc-843	124	9	0.0000	0.0000	NUM
ijtc-843	124	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	124	11	determinants	determinant	NOUN
ijtc-843	124	12	of	of	ADP
ijtc-843	124	13	tax	tax	NOUN
ijtc-843	124	14	revenue	revenue	NOUN
ijtc-843	124	15	in	in	ADP
ijtc-843	124	16	the	the	DET
ijtc-843	124	17	context	context	NOUN
ijtc-843	124	18	of	of	ADP
ijtc-843	124	19	international	international	ADJ
ijtc-843	124	20	transactions	transaction	NOUN
ijtc-843	124	21	in	in	ADP
ijtc-843	124	22	the	the	DET
ijtc-843	124	23	latin	latin	PROPN
ijtc-843	124	24	america	america	PROPN
ijtc-843	124	25	and	and	CCONJ
ijtc-843	124	26	carribean	carribean	PROPN
ijtc-843	124	27	(	(	PUNCT
ijtc-843	124	28	lac	lac	PROPN
ijtc-843	124	29	)	)	PUNCT
ijtc-843	124	30	region	region	NOUN
ijtc-843	124	31	2002	2002	NUM
ijtc-843	124	32	-	-	SYM
ijtc-843	124	33	2019	2019	NUM
ijtc-843	124	34	nugraha	nugraha	NOUN
ijtc-843	124	35	and	and	CCONJ
ijtc-843	124	36	wijaya	wijaya	PROPN
ijtc-843	124	37	621	621	NUM
ijtc-843	124	38	|	|	ADV
ijtc-843	124	39	ilomata	ilomata	PROPN
ijtc-843	124	40	international	international	ADJ
ijtc-843	124	41	journal	journal	NOUN
ijtc-843	124	42	of	of	ADP
ijtc-843	124	43	tax	tax	PROPN
ijtc-843	124	44	&	&	CCONJ
ijtc-843	124	45	accounting	accounting	PROPN
ijtc-843	124	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	124	47	the	the	DET
ijtc-843	124	48	effects	effect	NOUN
ijtc-843	124	49	of	of	ADP
ijtc-843	124	50	fdi	fdi	NOUN
ijtc-843	124	51	on	on	ADP
ijtc-843	124	52	tax	tax	NOUN
ijtc-843	124	53	revenue	revenue	NOUN
ijtc-843	124	54	the	the	DET
ijtc-843	124	55	results	result	NOUN
ijtc-843	124	56	of	of	ADP
ijtc-843	124	57	partial	partial	ADJ
ijtc-843	124	58	tests	test	NOUN
ijtc-843	124	59	conducted	conduct	VERB
ijtc-843	124	60	on	on	ADP
ijtc-843	124	61	fdi	fdi	PROPN
ijtc-843	124	62	indicate	indicate	VERB
ijtc-843	124	63	that	that	SCONJ
ijtc-843	124	64	fdi	fdi	NOUN
ijtc-843	124	65	has	have	VERB
ijtc-843	124	66	a	a	DET
ijtc-843	124	67	negative	negative	ADJ
ijtc-843	124	68	effect	effect	NOUN
ijtc-843	124	69	on	on	ADP
ijtc-843	124	70	tax	tax	NOUN
ijtc-843	124	71	revenue	revenue	NOUN
ijtc-843	124	72	.	.	PUNCT
ijtc-843	125	1	it	it	PRON
ijtc-843	125	2	contradicts	contradict	VERB
ijtc-843	125	3	the	the	DET
ijtc-843	125	4	research	research	NOUN
ijtc-843	125	5	by	by	ADP
ijtc-843	125	6	pratomo	pratomo	NOUN
ijtc-843	125	7	(	(	PUNCT
ijtc-843	125	8	2020	2020	NUM
ijtc-843	125	9	)	)	PUNCT
ijtc-843	125	10	which	which	PRON
ijtc-843	125	11	states	state	VERB
ijtc-843	125	12	that	that	SCONJ
ijtc-843	125	13	the	the	DET
ijtc-843	125	14	increase	increase	NOUN
ijtc-843	125	15	in	in	ADP
ijtc-843	125	16	fdi	fdi	NOUN
ijtc-843	125	17	has	have	VERB
ijtc-843	125	18	a	a	DET
ijtc-843	125	19	positive	positive	ADJ
ijtc-843	125	20	relationship	relationship	NOUN
ijtc-843	125	21	with	with	ADP
ijtc-843	125	22	the	the	DET
ijtc-843	125	23	total	total	ADJ
ijtc-843	125	24	tax	tax	NOUN
ijtc-843	125	25	revenue	revenue	NOUN
ijtc-843	125	26	,	,	PUNCT
ijtc-843	125	27	alongside	alongside	ADP
ijtc-843	125	28	with	with	ADP
ijtc-843	125	29	the	the	DET
ijtc-843	125	30	corporate	corporate	ADJ
ijtc-843	125	31	,	,	PUNCT
ijtc-843	125	32	the	the	DET
ijtc-843	125	33	personal	personal	ADJ
ijtc-843	125	34	,	,	PUNCT
ijtc-843	125	35	and	and	CCONJ
ijtc-843	125	36	the	the	DET
ijtc-843	125	37	value	value	NOUN
ijtc-843	125	38	added	add	VERB
ijtc-843	125	39	taxes	taxis	NOUN
ijtc-843	125	40	in	in	ADP
ijtc-843	125	41	the	the	DET
ijtc-843	125	42	developing	develop	VERB
ijtc-843	125	43	countries	country	NOUN
ijtc-843	125	44	.	.	PUNCT
ijtc-843	126	1	the	the	DET
ijtc-843	126	2	study	study	NOUN
ijtc-843	126	3	states	state	VERB
ijtc-843	126	4	further	far	ADV
ijtc-843	126	5	that	that	SCONJ
ijtc-843	126	6	the	the	DET
ijtc-843	126	7	type	type	NOUN
ijtc-843	126	8	of	of	ADP
ijtc-843	126	9	fdi	fdi	NOUN
ijtc-843	126	10	shows	show	VERB
ijtc-843	126	11	its	its	PRON
ijtc-843	126	12	effects	effect	NOUN
ijtc-843	126	13	on	on	ADP
ijtc-843	126	14	the	the	DET
ijtc-843	126	15	tax	tax	NOUN
ijtc-843	126	16	revenue	revenue	NOUN
ijtc-843	126	17	.	.	PUNCT
ijtc-843	127	1	fdi	fdi	ADJ
ijtc-843	127	2	inflow	inflow	NOUN
ijtc-843	127	3	is	be	AUX
ijtc-843	127	4	divided	divide	VERB
ijtc-843	127	5	into	into	ADP
ijtc-843	127	6	two	two	NUM
ijtc-843	127	7	types	type	NOUN
ijtc-843	127	8	,	,	PUNCT
ijtc-843	127	9	greenfield	greenfield	NOUN
ijtc-843	127	10	and	and	CCONJ
ijtc-843	127	11	brownfield	brownfield	NOUN
ijtc-843	127	12	.	.	PUNCT
ijtc-843	128	1	greenfield	greenfield	NOUN
ijtc-843	128	2	fdi	fdi	PROPN
ijtc-843	128	3	is	be	AUX
ijtc-843	128	4	fdi	fdi	NOUN
ijtc-843	128	5	in	in	ADP
ijtc-843	128	6	the	the	DET
ijtc-843	128	7	form	form	NOUN
ijtc-843	128	8	of	of	ADP
ijtc-843	128	9	construction	construction	NOUN
ijtc-843	128	10	of	of	ADP
ijtc-843	128	11	new	new	ADJ
ijtc-843	128	12	production	production	NOUN
ijtc-843	128	13	units	unit	NOUN
ijtc-843	128	14	by	by	ADP
ijtc-843	128	15	multinational	multinational	ADJ
ijtc-843	128	16	companies	company	NOUN
ijtc-843	128	17	in	in	ADP
ijtc-843	128	18	the	the	DET
ijtc-843	128	19	recipient	recipient	NOUN
ijtc-843	128	20	country	country	NOUN
ijtc-843	128	21	,	,	PUNCT
ijtc-843	128	22	whereas	whereas	SCONJ
ijtc-843	128	23	brownfield	brownfield	NOUN
ijtc-843	128	24	fdi	fdi	NOUN
ijtc-843	128	25	is	be	AUX
ijtc-843	128	26	fdi	fdi	NOUN
ijtc-843	128	27	in	in	ADP
ijtc-843	128	28	the	the	DET
ijtc-843	128	29	form	form	NOUN
ijtc-843	128	30	of	of	ADP
ijtc-843	128	31	acquisitions	acquisition	NOUN
ijtc-843	128	32	or	or	CCONJ
ijtc-843	128	33	mergers	merger	NOUN
ijtc-843	128	34	of	of	ADP
ijtc-843	128	35	domestic	domestic	ADJ
ijtc-843	128	36	companies	company	NOUN
ijtc-843	128	37	in	in	ADP
ijtc-843	128	38	the	the	DET
ijtc-843	128	39	recipient	recipient	NOUN
ijtc-843	128	40	country	country	NOUN
ijtc-843	128	41	,	,	PUNCT
ijtc-843	128	42	carried	carry	VERB
ijtc-843	128	43	out	out	ADP
ijtc-843	128	44	by	by	ADP
ijtc-843	128	45	multinational	multinational	ADJ
ijtc-843	128	46	companies	company	NOUN
ijtc-843	128	47	(	(	PUNCT
ijtc-843	128	48	takayama	takayama	PROPN
ijtc-843	128	49	,	,	PUNCT
ijtc-843	128	50	2023	2023	NUM
ijtc-843	128	51	)	)	PUNCT
ijtc-843	128	52	.	.	PUNCT
ijtc-843	129	1	it	it	PRON
ijtc-843	129	2	is	be	AUX
ijtc-843	129	3	apparent	apparent	ADJ
ijtc-843	129	4	that	that	SCONJ
ijtc-843	129	5	greenfield	greenfield	NOUN
ijtc-843	129	6	fdi	fdi	NOUN
ijtc-843	129	7	has	have	VERB
ijtc-843	129	8	a	a	DET
ijtc-843	129	9	positive	positive	ADJ
ijtc-843	129	10	effect	effect	NOUN
ijtc-843	129	11	on	on	ADP
ijtc-843	129	12	tax	tax	NOUN
ijtc-843	129	13	revenue	revenue	NOUN
ijtc-843	129	14	while	while	SCONJ
ijtc-843	129	15	brownfield	brownfield	NOUN
ijtc-843	129	16	fdi	fdi	NOUN
ijtc-843	129	17	tends	tend	VERB
ijtc-843	129	18	to	to	PART
ijtc-843	129	19	dampen	dampen	VERB
ijtc-843	129	20	the	the	DET
ijtc-843	129	21	revenue	revenue	NOUN
ijtc-843	129	22	.	.	PUNCT
ijtc-843	130	1	referring	refer	VERB
ijtc-843	130	2	to	to	ADP
ijtc-843	130	3	pratomo	pratomo	PROPN
ijtc-843	130	4	's	's	PART
ijtc-843	130	5	research	research	NOUN
ijtc-843	130	6	,	,	PUNCT
ijtc-843	130	7	latin	latin	ADJ
ijtc-843	130	8	american	american	ADJ
ijtc-843	130	9	and	and	CCONJ
ijtc-843	130	10	caribbean	caribbean	ADJ
ijtc-843	130	11	countries	country	NOUN
ijtc-843	130	12	are	be	AUX
ijtc-843	130	13	prone	prone	ADJ
ijtc-843	130	14	to	to	PART
ijtc-843	130	15	accept	accept	VERB
ijtc-843	130	16	brownfield	brownfield	NOUN
ijtc-843	130	17	fdi	fdi	PROPN
ijtc-843	130	18	(	(	PUNCT
ijtc-843	130	19	on	on	ADP
ijtc-843	130	20	the	the	DET
ijtc-843	130	21	ground	ground	NOUN
ijtc-843	130	22	that	that	SCONJ
ijtc-843	130	23	fdi	fdi	NOUN
ijtc-843	130	24	has	have	AUX
ijtc-843	130	25	a	a	DET
ijtc-843	130	26	negative	negative	ADJ
ijtc-843	130	27	impact	impact	NOUN
ijtc-843	130	28	on	on	ADP
ijtc-843	130	29	tax	tax	NOUN
ijtc-843	130	30	revenue	revenue	NOUN
ijtc-843	130	31	)	)	PUNCT
ijtc-843	130	32	.	.	PUNCT
ijtc-843	131	1	one	one	NUM
ijtc-843	131	2	of	of	ADP
ijtc-843	131	3	the	the	DET
ijtc-843	131	4	recent	recent	ADJ
ijtc-843	131	5	investment	investment	NOUN
ijtc-843	131	6	issues	issue	NOUN
ijtc-843	131	7	of	of	ADP
ijtc-843	131	8	latin	latin	PROPN
ijtc-843	131	9	america	america	PROPN
ijtc-843	131	10	and	and	CCONJ
ijtc-843	131	11	the	the	DET
ijtc-843	131	12	caribbean	caribbean	NOUN
ijtc-843	131	13	with	with	ADP
ijtc-843	131	14	other	other	ADJ
ijtc-843	131	15	countries	country	NOUN
ijtc-843	131	16	is	be	AUX
ijtc-843	131	17	its	its	PRON
ijtc-843	131	18	cooperation	cooperation	NOUN
ijtc-843	131	19	with	with	ADP
ijtc-843	131	20	china	china	PROPN
ijtc-843	131	21	,	,	PUNCT
ijtc-843	131	22	channeled	channel	VERB
ijtc-843	131	23	through	through	ADP
ijtc-843	131	24	the	the	DET
ijtc-843	131	25	china	china	PROPN
ijtc-843	131	26	and	and	CCONJ
ijtc-843	131	27	the	the	DET
ijtc-843	131	28	community	community	NOUN
ijtc-843	131	29	of	of	ADP
ijtc-843	131	30	latin	latin	PROPN
ijtc-843	131	31	america	america	PROPN
ijtc-843	131	32	and	and	CCONJ
ijtc-843	131	33	caribbean	caribbean	ADJ
ijtc-843	131	34	states	state	NOUN
ijtc-843	131	35	(	(	PUNCT
ijtc-843	131	36	celac	celac	PROPN
ijtc-843	131	37	)	)	PUNCT
ijtc-843	131	38	meeting	meeting	NOUN
ijtc-843	131	39	.	.	PUNCT
ijtc-843	132	1	since	since	SCONJ
ijtc-843	132	2	2015	2015	NUM
ijtc-843	132	3	,	,	PUNCT
ijtc-843	132	4	chinese	chinese	ADJ
ijtc-843	132	5	investment	investment	NOUN
ijtc-843	132	6	in	in	ADP
ijtc-843	132	7	latin	latin	PROPN
ijtc-843	132	8	america	america	PROPN
ijtc-843	132	9	and	and	CCONJ
ijtc-843	132	10	the	the	DET
ijtc-843	132	11	caribbean	caribbean	PROPN
ijtc-843	132	12	has	have	AUX
ijtc-843	132	13	become	become	VERB
ijtc-843	132	14	more	more	ADV
ijtc-843	132	15	massive	massive	ADJ
ijtc-843	132	16	,	,	PUNCT
ijtc-843	132	17	with	with	ADP
ijtc-843	132	18	the	the	DET
ijtc-843	132	19	proportion	proportion	NOUN
ijtc-843	132	20	of	of	ADP
ijtc-843	132	21	brownfield	brownfield	NOUN
ijtc-843	132	22	fdi	fdi	NOUN
ijtc-843	132	23	or	or	CCONJ
ijtc-843	132	24	mergers	merger	NOUN
ijtc-843	132	25	and	and	CCONJ
ijtc-843	132	26	acquisitions	acquisition	NOUN
ijtc-843	132	27	(	(	PUNCT
ijtc-843	132	28	m&a	m&a	PROPN
ijtc-843	132	29	)	)	PUNCT
ijtc-843	132	30	amounting	amount	VERB
ijtc-843	132	31	to	to	ADP
ijtc-843	132	32	35	35	NUM
ijtc-843	132	33	%	%	NOUN
ijtc-843	132	34	from	from	ADP
ijtc-843	132	35	the	the	DET
ijtc-843	132	36	total	total	ADJ
ijtc-843	132	37	investment	investment	NOUN
ijtc-843	132	38	(	(	PUNCT
ijtc-843	132	39	abdenur	abdenur	ADP
ijtc-843	132	40	,	,	PUNCT
ijtc-843	132	41	2017	2017	NUM
ijtc-843	132	42	)	)	PUNCT
ijtc-843	132	43	.	.	PUNCT
ijtc-843	133	1	figure	figure	NOUN
ijtc-843	133	2	2	2	NUM
ijtc-843	133	3	the	the	DET
ijtc-843	133	4	accumulated	accumulate	VERB
ijtc-843	133	5	chinese	chinese	ADJ
ijtc-843	133	6	fdi	fdi	NOUN
ijtc-843	133	7	outflows	outflow	NOUN
ijtc-843	133	8	to	to	ADP
ijtc-843	133	9	the	the	DET
ijtc-843	133	10	lac	lac	PROPN
ijtc-843	133	11	region	region	NOUN
ijtc-843	133	12	in	in	ADP
ijtc-843	133	13	billion	billion	NUM
ijtc-843	133	14	usd	usd	NOUN
ijtc-843	133	15	2000	2000	NUM
ijtc-843	133	16	-	-	SYM
ijtc-843	133	17	2001	2001	NUM
ijtc-843	133	18	,	,	PUNCT
ijtc-843	133	19	source	source	NOUN
ijtc-843	133	20	:	:	PUNCT
ijtc-843	133	21	european	european	ADJ
ijtc-843	133	22	parliament	parliament	NOUN
ijtc-843	133	23	over	over	ADP
ijtc-843	133	24	the	the	DET
ijtc-843	133	25	years	year	NOUN
ijtc-843	133	26	,	,	PUNCT
ijtc-843	133	27	the	the	DET
ijtc-843	133	28	trend	trend	NOUN
ijtc-843	133	29	of	of	ADP
ijtc-843	133	30	chinese	chinese	ADJ
ijtc-843	133	31	brownfield	brownfield	NOUN
ijtc-843	133	32	fdi	fdi	PROPN
ijtc-843	133	33	into	into	ADP
ijtc-843	133	34	lac	lac	PROPN
ijtc-843	133	35	has	have	AUX
ijtc-843	133	36	been	be	AUX
ijtc-843	133	37	increasing	increase	VERB
ijtc-843	133	38	,	,	PUNCT
ijtc-843	133	39	with	with	SCONJ
ijtc-843	133	40	the	the	DET
ijtc-843	133	41	average	average	ADJ
ijtc-843	133	42	share	share	NOUN
ijtc-843	133	43	of	of	ADP
ijtc-843	133	44	chinese	chinese	ADJ
ijtc-843	133	45	fdi	fdi	NOUN
ijtc-843	133	46	deals	deal	NOUN
ijtc-843	133	47	from	from	ADP
ijtc-843	133	48	2015	2015	NUM
ijtc-843	133	49	-	-	SYM
ijtc-843	133	50	2021	2021	NUM
ijtc-843	133	51	,	,	PUNCT
ijtc-843	133	52	thus	thus	ADV
ijtc-843	133	53	the	the	DET
ijtc-843	133	54	m&a	m&a	PROPN
ijtc-843	133	55	(	(	PUNCT
ijtc-843	133	56	merger	merger	NOUN
ijtc-843	133	57	and	and	CCONJ
ijtc-843	133	58	acquisitions	acquisition	NOUN
ijtc-843	133	59	)	)	PUNCT
ijtc-843	133	60	was	be	AUX
ijtc-843	133	61	47	47	NUM
ijtc-843	133	62	%	%	NOUN
ijtc-843	133	63	.	.	PUNCT
ijtc-843	134	1	even	even	ADV
ijtc-843	134	2	in	in	ADP
ijtc-843	134	3	2019	2019	NUM
ijtc-843	134	4	(	(	PUNCT
ijtc-843	134	5	12	12	NUM
ijtc-843	134	6	out	out	ADP
ijtc-843	134	7	of	of	ADP
ijtc-843	134	8	19	19	NUM
ijtc-843	134	9	deals	deal	NOUN
ijtc-843	134	10	were	be	AUX
ijtc-843	134	11	m&a	m&a	PROPN
ijtc-843	134	12	)	)	PUNCT
ijtc-843	134	13	and	and	CCONJ
ijtc-843	134	14	2020	2020	NUM
ijtc-843	134	15	(	(	PUNCT
ijtc-843	134	16	13	13	NUM
ijtc-843	134	17	out	out	ADP
ijtc-843	134	18	of	of	ADP
ijtc-843	134	19	20	20	NUM
ijtc-843	134	20	deals	deal	NOUN
ijtc-843	134	21	were	be	AUX
ijtc-843	134	22	m&a	m&a	PROPN
ijtc-843	134	23	)	)	PUNCT
ijtc-843	134	24	,	,	PUNCT
ijtc-843	134	25	m&a	m&a	PROPN
ijtc-843	134	26	transactions	transaction	NOUN
ijtc-843	134	27	exceeded	exceed	VERB
ijtc-843	134	28	greenfield	greenfield	NOUN
ijtc-843	134	29	fdi	fdi	NOUN
ijtc-843	134	30	.	.	PUNCT
ijtc-843	135	1	in	in	ADP
ijtc-843	135	2	terms	term	NOUN
ijtc-843	135	3	of	of	ADP
ijtc-843	135	4	numbers	number	NOUN
ijtc-843	135	5	,	,	PUNCT
ijtc-843	135	6	m&a	m&a	PROPN
ijtc-843	135	7	transactions	transaction	NOUN
ijtc-843	135	8	were	be	AUX
ijtc-843	135	9	recorded	record	VERB
ijtc-843	135	10	at	at	ADP
ijtc-843	135	11	66.45	66.45	NUM
ijtc-843	135	12	billion	billion	NUM
ijtc-843	135	13	usd	usd	NOUN
ijtc-843	135	14	while	while	SCONJ
ijtc-843	135	15	greenfield	greenfield	NOUN
ijtc-843	135	16	reached	reach	VERB
ijtc-843	135	17	only	only	ADV
ijtc-843	135	18	22.68	22.68	NUM
ijtc-843	135	19	billion	billion	NUM
ijtc-843	135	20	usd	usd	NOUN
ijtc-843	135	21	.	.	PUNCT
ijtc-843	136	1	this	this	DET
ijtc-843	136	2	trend	trend	NOUN
ijtc-843	136	3	can	can	AUX
ijtc-843	136	4	be	be	AUX
ijtc-843	136	5	attributed	attribute	VERB
ijtc-843	136	6	to	to	ADP
ijtc-843	136	7	the	the	DET
ijtc-843	136	8	opposition	opposition	NOUN
ijtc-843	136	9	and	and	CCONJ
ijtc-843	136	10	social	social	ADJ
ijtc-843	136	11	conflicts	conflict	NOUN
ijtc-843	136	12	associated	associate	VERB
ijtc-843	136	13	with	with	ADP
ijtc-843	136	14	greenfield	greenfield	NOUN
ijtc-843	136	15	investments	investment	NOUN
ijtc-843	136	16	in	in	ADP
ijtc-843	136	17	lac	lac	PROPN
ijtc-843	136	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	136	19	determinants	determinant	NOUN
ijtc-843	136	20	of	of	ADP
ijtc-843	136	21	tax	tax	NOUN
ijtc-843	136	22	revenue	revenue	NOUN
ijtc-843	136	23	in	in	ADP
ijtc-843	136	24	the	the	DET
ijtc-843	136	25	context	context	NOUN
ijtc-843	136	26	of	of	ADP
ijtc-843	136	27	international	international	ADJ
ijtc-843	136	28	transactions	transaction	NOUN
ijtc-843	136	29	in	in	ADP
ijtc-843	136	30	the	the	DET
ijtc-843	136	31	latin	latin	PROPN
ijtc-843	136	32	america	america	PROPN
ijtc-843	136	33	and	and	CCONJ
ijtc-843	136	34	carribean	carribean	PROPN
ijtc-843	136	35	(	(	PUNCT
ijtc-843	136	36	lac	lac	PROPN
ijtc-843	136	37	)	)	PUNCT
ijtc-843	136	38	region	region	NOUN
ijtc-843	136	39	2002	2002	NUM
ijtc-843	136	40	-	-	SYM
ijtc-843	136	41	2019	2019	NUM
ijtc-843	136	42	nugraha	nugraha	NOUN
ijtc-843	136	43	and	and	CCONJ
ijtc-843	136	44	wijaya	wijaya	NOUN
ijtc-843	136	45	622	622	NUM
ijtc-843	136	46	|	|	ADV
ijtc-843	136	47	ilomata	ilomata	PROPN
ijtc-843	136	48	international	international	ADJ
ijtc-843	136	49	journal	journal	NOUN
ijtc-843	136	50	of	of	ADP
ijtc-843	136	51	tax	tax	PROPN
ijtc-843	136	52	&	&	CCONJ
ijtc-843	136	53	accounting	accounting	PROPN
ijtc-843	136	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	136	55	(	(	PUNCT
ijtc-843	136	56	raza	raza	PROPN
ijtc-843	136	57	&	&	CCONJ
ijtc-843	136	58	grohs	grohs	PROPN
ijtc-843	136	59	,	,	PUNCT
ijtc-843	136	60	2022	2022	NUM
ijtc-843	136	61	)	)	PUNCT
ijtc-843	136	62	.	.	PUNCT
ijtc-843	137	1	however	however	ADV
ijtc-843	137	2	,	,	PUNCT
ijtc-843	137	3	m&a	m&a	PROPN
ijtc-843	137	4	is	be	AUX
ijtc-843	137	5	only	only	ADV
ijtc-843	137	6	limited	limit	VERB
ijtc-843	137	7	to	to	PART
ijtc-843	137	8	change	change	VERB
ijtc-843	137	9	of	of	ADP
ijtc-843	137	10	ownership	ownership	NOUN
ijtc-843	137	11	of	of	ADP
ijtc-843	137	12	existing	exist	VERB
ijtc-843	137	13	companies	company	NOUN
ijtc-843	137	14	/	/	SYM
ijtc-843	137	15	projects	project	NOUN
ijtc-843	137	16	.	.	PUNCT
ijtc-843	138	1	the	the	DET
ijtc-843	138	2	effects	effect	NOUN
ijtc-843	138	3	of	of	ADP
ijtc-843	138	4	trade	trade	NOUN
ijtc-843	138	5	openness	openness	NOUN
ijtc-843	138	6	on	on	ADP
ijtc-843	138	7	tax	tax	NOUN
ijtc-843	138	8	revenue	revenue	NOUN
ijtc-843	138	9	partial	partial	ADJ
ijtc-843	138	10	tests	test	NOUN
ijtc-843	138	11	conducted	conduct	VERB
ijtc-843	138	12	on	on	ADP
ijtc-843	138	13	trade	trade	NOUN
ijtc-843	138	14	openness	openness	NOUN
ijtc-843	138	15	indicate	indicate	VERB
ijtc-843	138	16	that	that	SCONJ
ijtc-843	138	17	trade	trade	NOUN
ijtc-843	138	18	openness	openness	NOUN
ijtc-843	138	19	has	have	VERB
ijtc-843	138	20	a	a	DET
ijtc-843	138	21	positive	positive	ADJ
ijtc-843	138	22	effect	effect	NOUN
ijtc-843	138	23	on	on	ADP
ijtc-843	138	24	tax	tax	NOUN
ijtc-843	138	25	revenue	revenue	NOUN
ijtc-843	138	26	.	.	PUNCT
ijtc-843	139	1	the	the	DET
ijtc-843	139	2	result	result	NOUN
ijtc-843	139	3	is	be	AUX
ijtc-843	139	4	in	in	ADP
ijtc-843	139	5	line	line	NOUN
ijtc-843	139	6	with	with	ADP
ijtc-843	139	7	a	a	DET
ijtc-843	139	8	study	study	NOUN
ijtc-843	139	9	by	by	ADP
ijtc-843	139	10	gnangnon	gnangnon	PROPN
ijtc-843	139	11	&	&	CCONJ
ijtc-843	139	12	brun	brun	PROPN
ijtc-843	139	13	(	(	PUNCT
ijtc-843	139	14	2019	2019	NUM
ijtc-843	139	15	)	)	PUNCT
ijtc-843	139	16	which	which	PRON
ijtc-843	139	17	stated	state	VERB
ijtc-843	139	18	that	that	SCONJ
ijtc-843	139	19	through	through	ADP
ijtc-843	139	20	tax	tax	NOUN
ijtc-843	139	21	reform	reform	NOUN
ijtc-843	139	22	,	,	PUNCT
ijtc-843	139	23	developing	develop	VERB
ijtc-843	139	24	countries	country	NOUN
ijtc-843	139	25	which	which	PRON
ijtc-843	139	26	become	become	VERB
ijtc-843	139	27	more	more	ADV
ijtc-843	139	28	open	open	ADJ
ijtc-843	139	29	to	to	ADP
ijtc-843	139	30	international	international	ADJ
ijtc-843	139	31	trade	trade	NOUN
ijtc-843	139	32	receive	receive	VERB
ijtc-843	139	33	more	more	ADV
ijtc-843	139	34	positive	positive	ADJ
ijtc-843	139	35	impacts	impact	NOUN
ijtc-843	139	36	on	on	ADP
ijtc-843	139	37	tax	tax	NOUN
ijtc-843	139	38	revenue	revenue	NOUN
ijtc-843	139	39	than	than	ADP
ijtc-843	139	40	countries	country	NOUN
ijtc-843	139	41	with	with	ADP
ijtc-843	139	42	closed	closed	ADJ
ijtc-843	139	43	economies	economy	NOUN
ijtc-843	139	44	.	.	PUNCT
ijtc-843	140	1	similarly	similarly	ADV
ijtc-843	140	2	,	,	PUNCT
ijtc-843	140	3	another	another	DET
ijtc-843	140	4	research	research	NOUN
ijtc-843	140	5	by	by	ADP
ijtc-843	140	6	kwaku	kwaku	PROPN
ijtc-843	140	7	et	et	PROPN
ijtc-843	140	8	al	al	PROPN
ijtc-843	140	9	(	(	PUNCT
ijtc-843	140	10	2018	2018	NUM
ijtc-843	140	11	)	)	PUNCT
ijtc-843	140	12	examined	examine	VERB
ijtc-843	140	13	the	the	DET
ijtc-843	140	14	effect	effect	NOUN
ijtc-843	140	15	of	of	ADP
ijtc-843	140	16	trade	trade	NOUN
ijtc-843	140	17	openness	openness	NOUN
ijtc-843	140	18	on	on	ADP
ijtc-843	140	19	trade	trade	NOUN
ijtc-843	140	20	tax	tax	NOUN
ijtc-843	140	21	revenue	revenue	NOUN
ijtc-843	140	22	in	in	ADP
ijtc-843	140	23	ghana	ghana	PROPN
ijtc-843	140	24	.	.	PUNCT
ijtc-843	141	1	the	the	DET
ijtc-843	141	2	results	result	NOUN
ijtc-843	141	3	obtained	obtain	VERB
ijtc-843	141	4	are	be	AUX
ijtc-843	141	5	that	that	SCONJ
ijtc-843	141	6	trade	trade	NOUN
ijtc-843	141	7	openness	openness	NOUN
ijtc-843	141	8	has	have	VERB
ijtc-843	141	9	a	a	DET
ijtc-843	141	10	positive	positive	ADJ
ijtc-843	141	11	effect	effect	NOUN
ijtc-843	141	12	on	on	ADP
ijtc-843	141	13	tax	tax	NOUN
ijtc-843	141	14	revenue	revenue	NOUN
ijtc-843	141	15	in	in	ADP
ijtc-843	141	16	the	the	DET
ijtc-843	141	17	international	international	ADJ
ijtc-843	141	18	trade	trade	NOUN
ijtc-843	141	19	sector	sector	NOUN
ijtc-843	141	20	(	(	PUNCT
ijtc-843	141	21	import	import	NOUN
ijtc-843	141	22	/	/	SYM
ijtc-843	141	23	export	export	NOUN
ijtc-843	141	24	taxes	taxis	NOUN
ijtc-843	141	25	,	,	PUNCT
ijtc-843	141	26	import	import	NOUN
ijtc-843	141	27	/	/	SYM
ijtc-843	141	28	export	export	NOUN
ijtc-843	141	29	duties	duty	NOUN
ijtc-843	141	30	)	)	PUNCT
ijtc-843	141	31	both	both	PRON
ijtc-843	141	32	in	in	ADP
ijtc-843	141	33	the	the	DET
ijtc-843	141	34	short	short	ADJ
ijtc-843	141	35	and	and	CCONJ
ijtc-843	141	36	long	long	ADJ
ijtc-843	141	37	terms	term	NOUN
ijtc-843	141	38	.	.	PUNCT
ijtc-843	142	1	in	in	ADP
ijtc-843	142	2	lac	lac	PROPN
ijtc-843	142	3	,	,	PUNCT
ijtc-843	142	4	a	a	DET
ijtc-843	142	5	country	country	NOUN
ijtc-843	142	6	with	with	ADP
ijtc-843	142	7	the	the	DET
ijtc-843	142	8	highest	high	ADJ
ijtc-843	142	9	level	level	NOUN
ijtc-843	142	10	of	of	ADP
ijtc-843	142	11	trade	trade	NOUN
ijtc-843	142	12	openness	openness	NOUN
ijtc-843	142	13	is	be	AUX
ijtc-843	142	14	honduras	honduras	PROPN
ijtc-843	142	15	and	and	CCONJ
ijtc-843	142	16	its	its	PRON
ijtc-843	142	17	biggest	big	ADJ
ijtc-843	142	18	exported	export	VERB
ijtc-843	142	19	product	product	NOUN
ijtc-843	142	20	is	be	AUX
ijtc-843	142	21	coffee	coffee	NOUN
ijtc-843	142	22	reaching	reach	VERB
ijtc-843	142	23	a	a	DET
ijtc-843	142	24	value	value	NOUN
ijtc-843	142	25	of	of	ADP
ijtc-843	142	26	1.35	1.35	NUM
ijtc-843	142	27	billion	billion	NUM
ijtc-843	142	28	usd	usd	NOUN
ijtc-843	142	29	(	(	PUNCT
ijtc-843	142	30	this	this	PRON
ijtc-843	142	31	marks	mark	VERB
ijtc-843	142	32	honduras	hondura	NOUN
ijtc-843	142	33	the	the	DET
ijtc-843	142	34	seventh	seventh	ADJ
ijtc-843	142	35	largest	large	ADJ
ijtc-843	142	36	coffee	coffee	NOUN
ijtc-843	142	37	exporting	export	VERB
ijtc-843	142	38	country	country	NOUN
ijtc-843	142	39	in	in	ADP
ijtc-843	142	40	the	the	DET
ijtc-843	142	41	world	world	NOUN
ijtc-843	142	42	)	)	PUNCT
ijtc-843	142	43	with	with	ADP
ijtc-843	142	44	the	the	DET
ijtc-843	142	45	united	united	PROPN
ijtc-843	142	46	states	states	PROPN
ijtc-843	142	47	as	as	ADP
ijtc-843	142	48	its	its	PRON
ijtc-843	142	49	largest	large	ADJ
ijtc-843	142	50	export	export	NOUN
ijtc-843	142	51	market	market	NOUN
ijtc-843	142	52	(	(	PUNCT
ijtc-843	142	53	oecd	oecd	PROPN
ijtc-843	142	54	,	,	PUNCT
ijtc-843	142	55	2023	2023	NUM
ijtc-843	142	56	)	)	PUNCT
ijtc-843	142	57	.	.	PUNCT
ijtc-843	143	1	the	the	DET
ijtc-843	143	2	driving	drive	VERB
ijtc-843	143	3	factor	factor	NOUN
ijtc-843	143	4	is	be	AUX
ijtc-843	143	5	the	the	DET
ijtc-843	143	6	fiscal	fiscal	ADJ
ijtc-843	143	7	policies	policy	NOUN
ijtc-843	143	8	that	that	PRON
ijtc-843	143	9	intersect	intersect	VERB
ijtc-843	143	10	with	with	ADP
ijtc-843	143	11	the	the	DET
ijtc-843	143	12	coffee	coffee	NOUN
ijtc-843	143	13	production	production	NOUN
ijtc-843	143	14	sector	sector	NOUN
ijtc-843	143	15	in	in	ADP
ijtc-843	143	16	honduras	honduras	PROPN
ijtc-843	143	17	.	.	PUNCT
ijtc-843	144	1	an	an	DET
ijtc-843	144	2	annual	annual	ADJ
ijtc-843	144	3	report	report	NOUN
ijtc-843	144	4	on	on	ADP
ijtc-843	144	5	the	the	DET
ijtc-843	144	6	honduran	honduran	ADJ
ijtc-843	144	7	coffee	coffee	NOUN
ijtc-843	144	8	sector	sector	NOUN
ijtc-843	144	9	published	publish	VERB
ijtc-843	144	10	by	by	ADP
ijtc-843	144	11	the	the	DET
ijtc-843	144	12	united	united	PROPN
ijtc-843	144	13	stated	stated	PROPN
ijtc-843	144	14	department	department	PROPN
ijtc-843	144	15	of	of	ADP
ijtc-843	144	16	agriculture	agriculture	PROPN
ijtc-843	144	17	foreign	foreign	ADJ
ijtc-843	144	18	agricultural	agricultural	ADJ
ijtc-843	144	19	service	service	NOUN
ijtc-843	144	20	(	(	PUNCT
ijtc-843	144	21	usda	usda	NOUN
ijtc-843	144	22	)	)	PUNCT
ijtc-843	144	23	reported	report	VERB
ijtc-843	144	24	that	that	SCONJ
ijtc-843	144	25	in	in	ADP
ijtc-843	144	26	2022	2022	NUM
ijtc-843	144	27	,	,	PUNCT
ijtc-843	144	28	the	the	DET
ijtc-843	144	29	honduran	honduran	ADJ
ijtc-843	144	30	government	government	NOUN
ijtc-843	144	31	passed	pass	VERB
ijtc-843	144	32	a	a	DET
ijtc-843	144	33	regulation	regulation	NOUN
ijtc-843	144	34	that	that	PRON
ijtc-843	144	35	excludes	exclude	VERB
ijtc-843	144	36	the	the	DET
ijtc-843	144	37	imposition	imposition	NOUN
ijtc-843	144	38	of	of	ADP
ijtc-843	144	39	a	a	DET
ijtc-843	144	40	12	12	NUM
ijtc-843	144	41	%	%	NOUN
ijtc-843	144	42	sales	sale	NOUN
ijtc-843	144	43	tax	tax	NOUN
ijtc-843	144	44	on	on	ADP
ijtc-843	144	45	the	the	DET
ijtc-843	144	46	country	country	NOUN
ijtc-843	144	47	’s	’s	PART
ijtc-843	144	48	coffee	coffee	NOUN
ijtc-843	144	49	production	production	NOUN
ijtc-843	144	50	.	.	PUNCT
ijtc-843	145	1	the	the	DET
ijtc-843	145	2	policy	policy	NOUN
ijtc-843	145	3	is	be	AUX
ijtc-843	145	4	estimated	estimate	VERB
ijtc-843	145	5	to	to	PART
ijtc-843	145	6	generate	generate	VERB
ijtc-843	145	7	usd	usd	NOUN
ijtc-843	145	8	183	183	NUM
ijtc-843	145	9	million	million	NUM
ijtc-843	145	10	in	in	ADP
ijtc-843	145	11	fiscal	fiscal	ADJ
ijtc-843	145	12	relief	relief	NOUN
ijtc-843	145	13	which	which	PRON
ijtc-843	145	14	will	will	AUX
ijtc-843	145	15	reduce	reduce	VERB
ijtc-843	145	16	the	the	DET
ijtc-843	145	17	cost	cost	NOUN
ijtc-843	145	18	of	of	ADP
ijtc-843	145	19	coffee	coffee	NOUN
ijtc-843	145	20	production	production	NOUN
ijtc-843	145	21	and	and	CCONJ
ijtc-843	145	22	increase	increase	VERB
ijtc-843	145	23	the	the	DET
ijtc-843	145	24	competitiveness	competitiveness	NOUN
ijtc-843	145	25	of	of	ADP
ijtc-843	145	26	the	the	DET
ijtc-843	145	27	honduran	honduran	ADJ
ijtc-843	145	28	coffee	coffee	NOUN
ijtc-843	145	29	sector	sector	NOUN
ijtc-843	145	30	,	,	PUNCT
ijtc-843	145	31	including	include	VERB
ijtc-843	145	32	the	the	DET
ijtc-843	145	33	export	export	NOUN
ijtc-843	145	34	policy	policy	NOUN
ijtc-843	145	35	(	(	PUNCT
ijtc-843	145	36	fiallos	fiallo	NOUN
ijtc-843	145	37	,	,	PUNCT
ijtc-843	145	38	2022	2022	NUM
ijtc-843	145	39	)	)	PUNCT
ijtc-843	145	40	.	.	PUNCT
ijtc-843	146	1	with	with	ADP
ijtc-843	146	2	a	a	DET
ijtc-843	146	3	reference	reference	NOUN
ijtc-843	146	4	to	to	ADP
ijtc-843	146	5	the	the	DET
ijtc-843	146	6	research	research	NOUN
ijtc-843	146	7	results	result	NOUN
ijtc-843	146	8	described	describe	VERB
ijtc-843	146	9	,	,	PUNCT
ijtc-843	146	10	it	it	PRON
ijtc-843	146	11	can	can	AUX
ijtc-843	146	12	be	be	AUX
ijtc-843	146	13	concluded	conclude	VERB
ijtc-843	146	14	that	that	SCONJ
ijtc-843	146	15	the	the	DET
ijtc-843	146	16	implementation	implementation	NOUN
ijtc-843	146	17	of	of	ADP
ijtc-843	146	18	tax	tax	NOUN
ijtc-843	146	19	relief	relief	NOUN
ijtc-843	146	20	policies	policy	NOUN
ijtc-843	146	21	in	in	ADP
ijtc-843	146	22	leading	lead	VERB
ijtc-843	146	23	export	export	NOUN
ijtc-843	146	24	sectors	sector	NOUN
ijtc-843	146	25	will	will	AUX
ijtc-843	146	26	increase	increase	VERB
ijtc-843	146	27	exports	export	NOUN
ijtc-843	146	28	of	of	ADP
ijtc-843	146	29	these	these	DET
ijtc-843	146	30	products	product	NOUN
ijtc-843	146	31	,	,	PUNCT
ijtc-843	146	32	trade	trade	NOUN
ijtc-843	146	33	openness	openness	NOUN
ijtc-843	146	34	rates	rate	NOUN
ijtc-843	146	35	,	,	PUNCT
ijtc-843	146	36	and	and	CCONJ
ijtc-843	146	37	tax	tax	NOUN
ijtc-843	146	38	revenues	revenue	NOUN
ijtc-843	146	39	.	.	PUNCT
ijtc-843	147	1	the	the	DET
ijtc-843	147	2	effects	effect	NOUN
ijtc-843	147	3	of	of	ADP
ijtc-843	147	4	foreign	foreign	ADJ
ijtc-843	147	5	debt	debt	NOUN
ijtc-843	147	6	on	on	ADP
ijtc-843	147	7	tax	tax	NOUN
ijtc-843	147	8	revenue	revenue	NOUN
ijtc-843	147	9	as	as	ADP
ijtc-843	147	10	a	a	DET
ijtc-843	147	11	moderating	moderate	VERB
ijtc-843	147	12	variable	variable	ADJ
ijtc-843	147	13	partial	partial	ADJ
ijtc-843	147	14	tests	test	NOUN
ijtc-843	147	15	conducted	conduct	VERB
ijtc-843	147	16	on	on	ADP
ijtc-843	147	17	foreign	foreign	ADJ
ijtc-843	147	18	debt	debt	NOUN
ijtc-843	147	19	revealed	reveal	VERB
ijtc-843	147	20	that	that	SCONJ
ijtc-843	147	21	a	a	DET
ijtc-843	147	22	foreign	foreign	ADJ
ijtc-843	147	23	debt	debt	NOUN
ijtc-843	147	24	borne	bear	VERB
ijtc-843	147	25	by	by	ADP
ijtc-843	147	26	the	the	DET
ijtc-843	147	27	government	government	NOUN
ijtc-843	147	28	has	have	VERB
ijtc-843	147	29	a	a	DET
ijtc-843	147	30	positive	positive	ADJ
ijtc-843	147	31	effect	effect	NOUN
ijtc-843	147	32	on	on	ADP
ijtc-843	147	33	tax	tax	NOUN
ijtc-843	147	34	revenue	revenue	NOUN
ijtc-843	147	35	.	.	PUNCT
ijtc-843	148	1	a	a	DET
ijtc-843	148	2	research	research	NOUN
ijtc-843	148	3	by	by	ADP
ijtc-843	148	4	eddine	eddine	NOUN
ijtc-843	148	5	salhi	salhi	NOUN
ijtc-843	148	6	and	and	CCONJ
ijtc-843	148	7	el	el	PROPN
ijtc-843	148	8	aboudi	aboudi	PROPN
ijtc-843	148	9	(	(	PUNCT
ijtc-843	148	10	2021	2021	NUM
ijtc-843	148	11	)	)	PUNCT
ijtc-843	148	12	indicated	indicate	VERB
ijtc-843	148	13	a	a	DET
ijtc-843	148	14	similar	similar	ADJ
ijtc-843	148	15	result	result	NOUN
ijtc-843	148	16	:	:	PUNCT
ijtc-843	148	17	a	a	DET
ijtc-843	148	18	foreign	foreign	ADJ
ijtc-843	148	19	debt	debt	NOUN
ijtc-843	148	20	has	have	VERB
ijtc-843	148	21	a	a	DET
ijtc-843	148	22	positive	positive	ADJ
ijtc-843	148	23	effect	effect	NOUN
ijtc-843	148	24	on	on	ADP
ijtc-843	148	25	the	the	DET
ijtc-843	148	26	tax	tax	NOUN
ijtc-843	148	27	revenue	revenue	NOUN
ijtc-843	148	28	.	.	PUNCT
ijtc-843	149	1	the	the	DET
ijtc-843	149	2	study	study	NOUN
ijtc-843	149	3	measures	measure	VERB
ijtc-843	149	4	foreign	foreign	ADJ
ijtc-843	149	5	debt	debt	NOUN
ijtc-843	149	6	associated	associate	VERB
ijtc-843	149	7	with	with	ADP
ijtc-843	149	8	currency	currency	NOUN
ijtc-843	149	9	devaluation	devaluation	NOUN
ijtc-843	149	10	(	(	PUNCT
ijtc-843	149	11	it	it	PRON
ijtc-843	149	12	relates	relate	VERB
ijtc-843	149	13	to	to	ADP
ijtc-843	149	14	foreign	foreign	ADJ
ijtc-843	149	15	debt	debt	NOUN
ijtc-843	149	16	payments	payment	NOUN
ijtc-843	149	17	and	and	CCONJ
ijtc-843	149	18	the	the	DET
ijtc-843	149	19	exchange	exchange	NOUN
ijtc-843	149	20	rates	rate	NOUN
ijtc-843	149	21	)	)	PUNCT
ijtc-843	149	22	against	against	ADP
ijtc-843	149	23	tax	tax	NOUN
ijtc-843	149	24	revenue	revenue	NOUN
ijtc-843	149	25	.	.	PUNCT
ijtc-843	150	1	basically	basically	ADV
ijtc-843	150	2	,	,	PUNCT
ijtc-843	150	3	devaluation	devaluation	NOUN
ijtc-843	150	4	is	be	AUX
ijtc-843	150	5	a	a	DET
ijtc-843	150	6	factor	factor	NOUN
ijtc-843	150	7	that	that	PRON
ijtc-843	150	8	makes	make	VERB
ijtc-843	150	9	the	the	DET
ijtc-843	150	10	government	government	NOUN
ijtc-843	150	11	fails	fail	VERB
ijtc-843	150	12	to	to	PART
ijtc-843	150	13	pay	pay	VERB
ijtc-843	150	14	foreign	foreign	ADJ
ijtc-843	150	15	debt	debt	NOUN
ijtc-843	150	16	.	.	PUNCT
ijtc-843	151	1	therefore	therefore	ADV
ijtc-843	151	2	,	,	PUNCT
ijtc-843	151	3	the	the	DET
ijtc-843	151	4	government	government	NOUN
ijtc-843	151	5	is	be	AUX
ijtc-843	151	6	encouraged	encourage	VERB
ijtc-843	151	7	to	to	PART
ijtc-843	151	8	continue	continue	VERB
ijtc-843	151	9	seeking	seek	VERB
ijtc-843	151	10	for	for	ADP
ijtc-843	151	11	more	more	ADJ
ijtc-843	151	12	state	state	NOUN
ijtc-843	151	13	revenue	revenue	NOUN
ijtc-843	151	14	,	,	PUNCT
ijtc-843	151	15	one	one	NUM
ijtc-843	151	16	of	of	ADP
ijtc-843	151	17	which	which	PRON
ijtc-843	151	18	is	be	AUX
ijtc-843	151	19	by	by	ADP
ijtc-843	151	20	increasing	increase	VERB
ijtc-843	151	21	tax	tax	NOUN
ijtc-843	151	22	revenue	revenue	NOUN
ijtc-843	151	23	.	.	PUNCT
ijtc-843	152	1	however	however	ADV
ijtc-843	152	2	,	,	PUNCT
ijtc-843	152	3	foreign	foreign	ADJ
ijtc-843	152	4	debt	debt	NOUN
ijtc-843	152	5	management	management	NOUN
ijtc-843	152	6	must	must	AUX
ijtc-843	152	7	be	be	AUX
ijtc-843	152	8	implemented	implement	VERB
ijtc-843	152	9	with	with	ADP
ijtc-843	152	10	the	the	DET
ijtc-843	152	11	right	right	ADJ
ijtc-843	152	12	strategy	strategy	NOUN
ijtc-843	152	13	.	.	PUNCT
ijtc-843	153	1	accumulating	accumulate	VERB
ijtc-843	153	2	economic	economic	ADJ
ijtc-843	153	3	growth	growth	NOUN
ijtc-843	153	4	through	through	ADP
ijtc-843	153	5	debt	debt	NOUN
ijtc-843	153	6	proposals	proposal	NOUN
ijtc-843	153	7	is	be	AUX
ijtc-843	153	8	not	not	PART
ijtc-843	153	9	the	the	DET
ijtc-843	153	10	right	right	ADJ
ijtc-843	153	11	strategy	strategy	NOUN
ijtc-843	153	12	to	to	PART
ijtc-843	153	13	implement	implement	VERB
ijtc-843	153	14	,	,	PUNCT
ijtc-843	153	15	since	since	SCONJ
ijtc-843	153	16	reducing	reduce	VERB
ijtc-843	153	17	high	high	ADJ
ijtc-843	153	18	debt	debt	NOUN
ijtc-843	153	19	levels	level	NOUN
ijtc-843	153	20	will	will	AUX
ijtc-843	153	21	benefit	benefit	VERB
ijtc-843	153	22	the	the	DET
ijtc-843	153	23	country	country	NOUN
ijtc-843	153	24	's	's	PART
ijtc-843	153	25	economic	economic	ADJ
ijtc-843	153	26	performance	performance	NOUN
ijtc-843	153	27	(	(	PUNCT
ijtc-843	153	28	chien	chien	PROPN
ijtc-843	153	29	et	et	PROPN
ijtc-843	153	30	al	al	PROPN
ijtc-843	153	31	.	.	PROPN
ijtc-843	153	32	,	,	PUNCT
ijtc-843	153	33	2022	2022	NUM
ijtc-843	153	34	)	)	PUNCT
ijtc-843	153	35	.	.	PUNCT
ijtc-843	154	1	the	the	DET
ijtc-843	154	2	foreign	foreign	ADJ
ijtc-843	154	3	debt	debt	NOUN
ijtc-843	154	4	variable	variable	NOUN
ijtc-843	154	5	as	as	ADP
ijtc-843	154	6	moderation	moderation	NOUN
ijtc-843	154	7	of	of	ADP
ijtc-843	154	8	fdi	fdi	NOUN
ijtc-843	154	9	(	(	PUNCT
ijtc-843	154	10	foreign	foreign	ADJ
ijtc-843	154	11	direct	direct	ADJ
ijtc-843	154	12	investment	investment	NOUN
ijtc-843	154	13	)	)	PUNCT
ijtc-843	154	14	strengthens	strengthen	VERB
ijtc-843	154	15	the	the	DET
ijtc-843	154	16	effect	effect	NOUN
ijtc-843	154	17	of	of	ADP
ijtc-843	154	18	fdi	fdi	NOUN
ijtc-843	154	19	on	on	ADP
ijtc-843	154	20	tax	tax	NOUN
ijtc-843	154	21	revenue	revenue	NOUN
ijtc-843	154	22	,	,	PUNCT
ijtc-843	154	23	from	from	ADP
ijtc-843	154	24	the	the	DET
ijtc-843	154	25	initial	initial	ADJ
ijtc-843	154	26	coefficient	coefficient	NOUN
ijtc-843	154	27	value	value	NOUN
ijtc-843	154	28	of	of	ADP
ijtc-843	154	29	-3.1239	-3.1239	NOUN
ijtc-843	154	30	to	to	ADP
ijtc-843	154	31	0.1301	0.1301	NUM
ijtc-843	154	32	after	after	ADP
ijtc-843	154	33	moderation	moderation	NOUN
ijtc-843	154	34	.	.	PUNCT
ijtc-843	155	1	the	the	DET
ijtc-843	155	2	relationship	relationship	NOUN
ijtc-843	155	3	between	between	ADP
ijtc-843	155	4	foreign	foreign	ADJ
ijtc-843	155	5	debt	debt	NOUN
ijtc-843	155	6	and	and	CCONJ
ijtc-843	155	7	fdi	fdi	NOUN
ijtc-843	155	8	in	in	ADP
ijtc-843	155	9	a	a	DET
ijtc-843	155	10	country	country	NOUN
ijtc-843	155	11	can	can	AUX
ijtc-843	155	12	be	be	AUX
ijtc-843	155	13	stated	state	VERB
ijtc-843	155	14	in	in	ADP
ijtc-843	155	15	an	an	DET
ijtc-843	155	16	analogy	analogy	NOUN
ijtc-843	155	17	:	:	PUNCT
ijtc-843	155	18	a	a	DET
ijtc-843	155	19	country	country	NOUN
ijtc-843	155	20	with	with	ADP
ijtc-843	155	21	high	high	ADJ
ijtc-843	155	22	foreign	foreign	ADJ
ijtc-843	155	23	debt	debt	NOUN
ijtc-843	155	24	will	will	AUX
ijtc-843	155	25	try	try	VERB
ijtc-843	155	26	to	to	PART
ijtc-843	155	27	find	find	VERB
ijtc-843	155	28	more	more	ADJ
ijtc-843	155	29	revenue	revenue	NOUN
ijtc-843	155	30	to	to	PART
ijtc-843	155	31	pay	pay	VERB
ijtc-843	155	32	its	its	PRON
ijtc-843	155	33	debts	debt	NOUN
ijtc-843	155	34	,	,	PUNCT
ijtc-843	155	35	one	one	NUM
ijtc-843	155	36	of	of	ADP
ijtc-843	155	37	which	which	PRON
ijtc-843	155	38	is	be	AUX
ijtc-843	155	39	from	from	ADP
ijtc-843	155	40	fdi	fdi	NOUN
ijtc-843	155	41	entering	enter	VERB
ijtc-843	155	42	the	the	DET
ijtc-843	155	43	country	country	NOUN
ijtc-843	155	44	.	.	PUNCT
ijtc-843	156	1	similarly	similarly	ADV
ijtc-843	156	2	,	,	PUNCT
ijtc-843	156	3	a	a	DET
ijtc-843	156	4	research	research	NOUN
ijtc-843	156	5	by	by	ADP
ijtc-843	156	6	tanna	tanna	PROPN
ijtc-843	156	7	et	et	PROPN
ijtc-843	156	8	al	al	PROPN
ijtc-843	156	9	.	.	PROPN
ijtc-843	157	1	(	(	PUNCT
ijtc-843	157	2	2018	2018	NUM
ijtc-843	157	3	)	)	PUNCT
ijtc-843	157	4	emphasized	emphasize	VERB
ijtc-843	157	5	that	that	SCONJ
ijtc-843	157	6	fdi	fdi	NOUN
ijtc-843	157	7	-	-	PUNCT
ijtc-843	157	8	based	base	VERB
ijtc-843	157	9	economic	economic	ADJ
ijtc-843	157	10	growth	growth	NOUN
ijtc-843	157	11	depends	depend	VERB
ijtc-843	157	12	on	on	ADP
ijtc-843	157	13	the	the	DET
ijtc-843	157	14	level	level	NOUN
ijtc-843	157	15	of	of	ADP
ijtc-843	157	16	foreign	foreign	ADJ
ijtc-843	157	17	debt	debt	NOUN
ijtc-843	157	18	owned	own	VERB
ijtc-843	157	19	by	by	ADP
ijtc-843	157	20	a	a	DET
ijtc-843	157	21	country	country	NOUN
ijtc-843	157	22	.	.	PUNCT
ijtc-843	158	1	when	when	SCONJ
ijtc-843	158	2	a	a	DET
ijtc-843	158	3	country	country	NOUN
ijtc-843	158	4	has	have	VERB
ijtc-843	158	5	a	a	DET
ijtc-843	158	6	high	high	ADJ
ijtc-843	158	7	level	level	NOUN
ijtc-843	158	8	of	of	ADP
ijtc-843	158	9	foreign	foreign	ADJ
ijtc-843	158	10	debt	debt	NOUN
ijtc-843	158	11	(	(	PUNCT
ijtc-843	158	12	high	high	ADJ
ijtc-843	158	13	indebtedness	indebtedness	NOUN
ijtc-843	158	14	)	)	PUNCT
ijtc-843	158	15	,	,	PUNCT
ijtc-843	158	16	the	the	DET
ijtc-843	158	17	economic	economic	ADJ
ijtc-843	158	18	growth	growth	NOUN
ijtc-843	158	19	from	from	ADP
ijtc-843	158	20	fdi	fdi	NOUN
ijtc-843	158	21	can	can	AUX
ijtc-843	158	22	no	no	ADV
ijtc-843	158	23	longer	long	ADV
ijtc-843	158	24	be	be	AUX
ijtc-843	158	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	158	26	determinants	determinant	NOUN
ijtc-843	158	27	of	of	ADP
ijtc-843	158	28	tax	tax	NOUN
ijtc-843	158	29	revenue	revenue	NOUN
ijtc-843	158	30	in	in	ADP
ijtc-843	158	31	the	the	DET
ijtc-843	158	32	context	context	NOUN
ijtc-843	158	33	of	of	ADP
ijtc-843	158	34	international	international	ADJ
ijtc-843	158	35	transactions	transaction	NOUN
ijtc-843	158	36	in	in	ADP
ijtc-843	158	37	the	the	DET
ijtc-843	158	38	latin	latin	PROPN
ijtc-843	158	39	america	america	PROPN
ijtc-843	158	40	and	and	CCONJ
ijtc-843	158	41	carribean	carribean	PROPN
ijtc-843	158	42	(	(	PUNCT
ijtc-843	158	43	lac	lac	PROPN
ijtc-843	158	44	)	)	PUNCT
ijtc-843	158	45	region	region	NOUN
ijtc-843	158	46	2002	2002	NUM
ijtc-843	158	47	-	-	SYM
ijtc-843	158	48	2019	2019	NUM
ijtc-843	158	49	nugraha	nugraha	NOUN
ijtc-843	158	50	and	and	CCONJ
ijtc-843	158	51	wijaya	wijaya	PROPN
ijtc-843	158	52	623	623	NUM
ijtc-843	158	53	|	|	ADV
ijtc-843	158	54	ilomata	ilomata	PROPN
ijtc-843	158	55	international	international	ADJ
ijtc-843	158	56	journal	journal	NOUN
ijtc-843	158	57	of	of	ADP
ijtc-843	158	58	tax	tax	PROPN
ijtc-843	158	59	&	&	CCONJ
ijtc-843	158	60	accounting	accounting	PROPN
ijtc-843	158	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	158	62	generated	generate	VERB
ijtc-843	158	63	since	since	SCONJ
ijtc-843	158	64	the	the	DET
ijtc-843	158	65	country	country	NOUN
ijtc-843	158	66	will	will	AUX
ijtc-843	158	67	focus	focus	VERB
ijtc-843	158	68	more	more	ADV
ijtc-843	158	69	on	on	ADP
ijtc-843	158	70	paying	pay	VERB
ijtc-843	158	71	off	off	ADP
ijtc-843	158	72	its	its	PRON
ijtc-843	158	73	foreign	foreign	ADJ
ijtc-843	158	74	debt	debt	NOUN
ijtc-843	158	75	.	.	PUNCT
ijtc-843	159	1	one	one	NUM
ijtc-843	159	2	of	of	ADP
ijtc-843	159	3	the	the	DET
ijtc-843	159	4	steps	step	NOUN
ijtc-843	159	5	taken	take	VERB
ijtc-843	159	6	by	by	ADP
ijtc-843	159	7	the	the	DET
ijtc-843	159	8	state	state	NOUN
ijtc-843	159	9	in	in	ADP
ijtc-843	159	10	response	response	NOUN
ijtc-843	159	11	to	to	ADP
ijtc-843	159	12	this	this	DET
ijtc-843	159	13	case	case	NOUN
ijtc-843	159	14	is	be	AUX
ijtc-843	159	15	to	to	PART
ijtc-843	159	16	improve	improve	VERB
ijtc-843	159	17	its	its	PRON
ijtc-843	159	18	international	international	ADJ
ijtc-843	159	19	tax	tax	NOUN
ijtc-843	159	20	competitiveness	competitiveness	NOUN
ijtc-843	159	21	strategy	strategy	NOUN
ijtc-843	159	22	to	to	PART
ijtc-843	159	23	help	help	VERB
ijtc-843	159	24	increase	increase	VERB
ijtc-843	159	25	foreign	foreign	ADJ
ijtc-843	159	26	investment	investment	NOUN
ijtc-843	159	27	.	.	PUNCT
ijtc-843	160	1	if	if	SCONJ
ijtc-843	160	2	a	a	DET
ijtc-843	160	3	country	country	NOUN
ijtc-843	160	4	's	's	PART
ijtc-843	160	5	domestic	domestic	ADJ
ijtc-843	160	6	tax	tax	NOUN
ijtc-843	160	7	base	base	NOUN
ijtc-843	160	8	tends	tend	VERB
ijtc-843	160	9	to	to	PART
ijtc-843	160	10	be	be	AUX
ijtc-843	160	11	higher	high	ADJ
ijtc-843	160	12	than	than	ADP
ijtc-843	160	13	other	other	ADJ
ijtc-843	160	14	countries	country	NOUN
ijtc-843	160	15	,	,	PUNCT
ijtc-843	160	16	investors	investor	NOUN
ijtc-843	160	17	will	will	AUX
ijtc-843	160	18	move	move	VERB
ijtc-843	160	19	their	their	PRON
ijtc-843	160	20	operations	operation	NOUN
ijtc-843	160	21	to	to	ADP
ijtc-843	160	22	countries	country	NOUN
ijtc-843	160	23	with	with	ADP
ijtc-843	160	24	a	a	DET
ijtc-843	160	25	smaller	small	ADJ
ijtc-843	160	26	tax	tax	NOUN
ijtc-843	160	27	base	base	NOUN
ijtc-843	160	28	,	,	PUNCT
ijtc-843	160	29	and	and	CCONJ
ijtc-843	160	30	this	this	PRON
ijtc-843	160	31	will	will	AUX
ijtc-843	160	32	result	result	VERB
ijtc-843	160	33	in	in	ADP
ijtc-843	160	34	fdi	fdi	NOUN
ijtc-843	160	35	outflows	outflow	NOUN
ijtc-843	160	36	(	(	PUNCT
ijtc-843	160	37	gropp	gropp	PROPN
ijtc-843	160	38	&	&	CCONJ
ijtc-843	160	39	kostial	kostial	PROPN
ijtc-843	160	40	,	,	PUNCT
ijtc-843	160	41	2001	2001	NUM
ijtc-843	160	42	)	)	PUNCT
ijtc-843	160	43	.	.	PUNCT
ijtc-843	161	1	foreign	foreign	ADJ
ijtc-843	161	2	debt	debt	NOUN
ijtc-843	161	3	variable	variable	NOUN
ijtc-843	161	4	as	as	ADP
ijtc-843	161	5	moderation	moderation	NOUN
ijtc-843	161	6	of	of	ADP
ijtc-843	161	7	trade	trade	NOUN
ijtc-843	161	8	openness	openness	NOUN
ijtc-843	161	9	weakens	weaken	VERB
ijtc-843	161	10	its	its	PRON
ijtc-843	161	11	effect	effect	NOUN
ijtc-843	161	12	on	on	ADP
ijtc-843	161	13	tax	tax	NOUN
ijtc-843	161	14	revenue	revenue	NOUN
ijtc-843	161	15	,	,	PUNCT
ijtc-843	161	16	from	from	ADP
ijtc-843	161	17	the	the	DET
ijtc-843	161	18	initial	initial	ADJ
ijtc-843	161	19	coefficient	coefficient	NOUN
ijtc-843	161	20	value	value	NOUN
ijtc-843	161	21	of	of	ADP
ijtc-843	161	22	1.4898	1.4898	NUM
ijtc-843	161	23	to	to	PART
ijtc-843	161	24	-0.0627	-0.0627	VERB
ijtc-843	161	25	after	after	ADP
ijtc-843	161	26	moderation	moderation	NOUN
ijtc-843	161	27	.	.	PUNCT
ijtc-843	162	1	a	a	DET
ijtc-843	162	2	number	number	NOUN
ijtc-843	162	3	of	of	ADP
ijtc-843	162	4	studies	study	NOUN
ijtc-843	162	5	indicate	indicate	VERB
ijtc-843	162	6	a	a	DET
ijtc-843	162	7	positive	positive	ADJ
ijtc-843	162	8	relationship	relationship	NOUN
ijtc-843	162	9	between	between	ADP
ijtc-843	162	10	foreign	foreign	ADJ
ijtc-843	162	11	debt	debt	NOUN
ijtc-843	162	12	and	and	CCONJ
ijtc-843	162	13	trade	trade	NOUN
ijtc-843	162	14	openness	openness	NOUN
ijtc-843	162	15	.	.	PUNCT
ijtc-843	163	1	a	a	DET
ijtc-843	163	2	research	research	NOUN
ijtc-843	163	3	by	by	ADP
ijtc-843	163	4	zakaria	zakaria	PROPN
ijtc-843	163	5	(	(	PUNCT
ijtc-843	163	6	2012	2012	NUM
ijtc-843	163	7	)	)	PUNCT
ijtc-843	163	8	that	that	SCONJ
ijtc-843	163	9	trade	trade	NOUN
ijtc-843	163	10	openness	openness	NOUN
ijtc-843	163	11	has	have	VERB
ijtc-843	163	12	a	a	DET
ijtc-843	163	13	significant	significant	ADJ
ijtc-843	163	14	positive	positive	ADJ
ijtc-843	163	15	effect	effect	NOUN
ijtc-843	163	16	on	on	ADP
ijtc-843	163	17	pakistan	pakistan	PROPN
ijtc-843	163	18	's	's	PART
ijtc-843	163	19	foreign	foreign	ADJ
ijtc-843	163	20	debt	debt	NOUN
ijtc-843	163	21	.	.	PUNCT
ijtc-843	164	1	it	it	PRON
ijtc-843	164	2	is	be	AUX
ijtc-843	164	3	proven	prove	VERB
ijtc-843	164	4	that	that	SCONJ
ijtc-843	164	5	the	the	DET
ijtc-843	164	6	country	country	NOUN
ijtc-843	164	7	's	's	PART
ijtc-843	164	8	economic	economic	ADJ
ijtc-843	164	9	openness	openness	NOUN
ijtc-843	164	10	is	be	AUX
ijtc-843	164	11	one	one	NUM
ijtc-843	164	12	of	of	ADP
ijtc-843	164	13	the	the	DET
ijtc-843	164	14	stimuli	stimulus	NOUN
ijtc-843	164	15	for	for	ADP
ijtc-843	164	16	the	the	DET
ijtc-843	164	17	growth	growth	NOUN
ijtc-843	164	18	of	of	ADP
ijtc-843	164	19	its	its	PRON
ijtc-843	164	20	foreign	foreign	ADJ
ijtc-843	164	21	debt	debt	NOUN
ijtc-843	164	22	.	.	PUNCT
ijtc-843	165	1	a	a	DET
ijtc-843	165	2	similar	similar	ADJ
ijtc-843	165	3	relationship	relationship	NOUN
ijtc-843	165	4	is	be	AUX
ijtc-843	165	5	shown	show	VERB
ijtc-843	165	6	in	in	ADP
ijtc-843	165	7	a	a	DET
ijtc-843	165	8	study	study	NOUN
ijtc-843	165	9	by	by	ADP
ijtc-843	165	10	casares	casare	NOUN
ijtc-843	165	11	(	(	PUNCT
ijtc-843	165	12	2015	2015	NUM
ijtc-843	165	13	)	)	PUNCT
ijtc-843	165	14	which	which	PRON
ijtc-843	165	15	indicated	indicate	VERB
ijtc-843	165	16	an	an	DET
ijtc-843	165	17	increase	increase	NOUN
ijtc-843	165	18	in	in	ADP
ijtc-843	165	19	the	the	DET
ijtc-843	165	20	proportion	proportion	NOUN
ijtc-843	165	21	of	of	ADP
ijtc-843	165	22	foreign	foreign	ADJ
ijtc-843	165	23	debt	debt	NOUN
ijtc-843	165	24	to	to	ADP
ijtc-843	165	25	gdp	gdp	NOUN
ijtc-843	165	26	and	and	CCONJ
ijtc-843	165	27	a	a	DET
ijtc-843	165	28	decrease	decrease	NOUN
ijtc-843	165	29	in	in	ADP
ijtc-843	165	30	the	the	DET
ijtc-843	165	31	currency	currency	NOUN
ijtc-843	165	32	exchange	exchange	NOUN
ijtc-843	165	33	rate	rate	NOUN
ijtc-843	165	34	,	,	PUNCT
ijtc-843	165	35	thus	thus	ADV
ijtc-843	165	36	it	it	PRON
ijtc-843	165	37	results	result	VERB
ijtc-843	165	38	in	in	ADP
ijtc-843	165	39	a	a	DET
ijtc-843	165	40	relative	relative	ADJ
ijtc-843	165	41	price	price	NOUN
ijtc-843	165	42	decrease	decrease	NOUN
ijtc-843	165	43	of	of	ADP
ijtc-843	165	44	non	non	ADJ
ijtc-843	165	45	-	-	ADJ
ijtc-843	165	46	tradable	tradable	ADJ
ijtc-843	165	47	good	good	NOUN
ijtc-843	165	48	.	.	PUNCT
ijtc-843	166	1	non	non	ADJ
ijtc-843	166	2	-	-	ADJ
ijtc-843	166	3	tradable	tradable	ADJ
ijtc-843	166	4	goods	good	NOUN
ijtc-843	166	5	are	be	AUX
ijtc-843	166	6	goods	good	NOUN
ijtc-843	166	7	which	which	PRON
ijtc-843	166	8	are	be	AUX
ijtc-843	166	9	not	not	PART
ijtc-843	166	10	offered	offer	VERB
ijtc-843	166	11	to	to	ADP
ijtc-843	166	12	international	international	ADJ
ijtc-843	166	13	market	market	NOUN
ijtc-843	166	14	,	,	PUNCT
ijtc-843	166	15	such	such	ADJ
ijtc-843	166	16	as	as	ADP
ijtc-843	166	17	electricity	electricity	NOUN
ijtc-843	166	18	,	,	PUNCT
ijtc-843	166	19	water	water	NOUN
ijtc-843	166	20	,	,	PUNCT
ijtc-843	166	21	or	or	CCONJ
ijtc-843	166	22	goods	good	NOUN
ijtc-843	166	23	with	with	ADP
ijtc-843	166	24	high	high	ADJ
ijtc-843	166	25	accommodation	accommodation	NOUN
ijtc-843	166	26	costs	cost	NOUN
ijtc-843	166	27	or	or	CCONJ
ijtc-843	166	28	specialized	specialized	ADJ
ijtc-843	166	29	commodities	commodity	NOUN
ijtc-843	166	30	,	,	PUNCT
ijtc-843	166	31	including	include	VERB
ijtc-843	166	32	the	the	DET
ijtc-843	166	33	public	public	ADJ
ijtc-843	166	34	service	service	NOUN
ijtc-843	166	35	sectors	sector	NOUN
ijtc-843	166	36	like	like	ADP
ijtc-843	166	37	hotels	hotel	NOUN
ijtc-843	166	38	,	,	PUNCT
ijtc-843	166	39	construction	construction	NOUN
ijtc-843	166	40	,	,	PUNCT
ijtc-843	166	41	real	real	ADJ
ijtc-843	166	42	estate	estate	NOUN
ijtc-843	166	43	,	,	PUNCT
ijtc-843	166	44	and	and	CCONJ
ijtc-843	166	45	some	some	DET
ijtc-843	166	46	others	other	NOUN
ijtc-843	166	47	(	(	PUNCT
ijtc-843	166	48	jenkins	jenkin	NOUN
ijtc-843	166	49	et	et	PROPN
ijtc-843	166	50	al	al	PROPN
ijtc-843	166	51	.	.	PROPN
ijtc-843	166	52	,	,	PUNCT
ijtc-843	166	53	2011	2011	NUM
ijtc-843	166	54	)	)	PUNCT
ijtc-843	166	55	.	.	PUNCT
ijtc-843	167	1	figure	figure	VERB
ijtc-843	167	2	3	3	NUM
ijtc-843	167	3	service	service	NOUN
ijtc-843	167	4	sector	sector	NOUN
ijtc-843	167	5	contribution	contribution	NOUN
ijtc-843	167	6	to	to	ADP
ijtc-843	167	7	gdp	gdp	NOUN
ijtc-843	167	8	in	in	ADP
ijtc-843	167	9	lac	lac	PROPN
ijtc-843	167	10	in	in	ADP
ijtc-843	167	11	2019	2019	NUM
ijtc-843	167	12	,	,	PUNCT
ijtc-843	167	13	source	source	NOUN
ijtc-843	167	14	:	:	PUNCT
ijtc-843	167	15	worldbank	worldbank	ADJ
ijtc-843	167	16	from	from	ADP
ijtc-843	167	17	the	the	DET
ijtc-843	167	18	previous	previous	ADJ
ijtc-843	167	19	explanation	explanation	NOUN
ijtc-843	167	20	given	give	VERB
ijtc-843	167	21	,	,	PUNCT
ijtc-843	167	22	it	it	PRON
ijtc-843	167	23	can	can	AUX
ijtc-843	167	24	be	be	AUX
ijtc-843	167	25	emphasized	emphasize	VERB
ijtc-843	167	26	that	that	SCONJ
ijtc-843	167	27	countries	country	NOUN
ijtc-843	167	28	in	in	ADP
ijtc-843	167	29	lac	lac	PROPN
ijtc-843	167	30	tend	tend	VERB
ijtc-843	167	31	to	to	PART
ijtc-843	167	32	have	have	VERB
ijtc-843	167	33	a	a	DET
ijtc-843	167	34	high	high	ADJ
ijtc-843	167	35	contribution	contribution	NOUN
ijtc-843	167	36	to	to	ADP
ijtc-843	167	37	gdp	gdp	NOUN
ijtc-843	167	38	from	from	ADP
ijtc-843	167	39	the	the	DET
ijtc-843	167	40	services	service	NOUN
ijtc-843	167	41	sectors	sector	NOUN
ijtc-843	167	42	as	as	SCONJ
ijtc-843	167	43	shown	show	VERB
ijtc-843	167	44	in	in	ADP
ijtc-843	167	45	figure	figure	NOUN
ijtc-843	167	46	3	3	NUM
ijtc-843	167	47	.	.	PUNCT
ijtc-843	168	1	the	the	DET
ijtc-843	168	2	implication	implication	NOUN
ijtc-843	168	3	is	be	AUX
ijtc-843	168	4	that	that	SCONJ
ijtc-843	168	5	the	the	DET
ijtc-843	168	6	decline	decline	NOUN
ijtc-843	168	7	in	in	ADP
ijtc-843	168	8	the	the	DET
ijtc-843	168	9	relative	relative	ADJ
ijtc-843	168	10	price	price	NOUN
ijtc-843	168	11	of	of	ADP
ijtc-843	168	12	the	the	DET
ijtc-843	168	13	services	service	NOUN
ijtc-843	168	14	sector	sector	NOUN
ijtc-843	168	15	in	in	ADP
ijtc-843	168	16	lac	lac	PROPN
ijtc-843	168	17	countries	country	NOUN
ijtc-843	168	18	affects	affect	VERB
ijtc-843	168	19	a	a	DET
ijtc-843	168	20	decrease	decrease	NOUN
ijtc-843	168	21	in	in	ADP
ijtc-843	168	22	tax	tax	NOUN
ijtc-843	168	23	revenue	revenue	NOUN
ijtc-843	168	24	.	.	PUNCT
ijtc-843	169	1	as	as	ADP
ijtc-843	169	2	for	for	ADP
ijtc-843	169	3	the	the	DET
ijtc-843	169	4	tax	tax	NOUN
ijtc-843	169	5	calculations	calculation	NOUN
ijtc-843	169	6	,	,	PUNCT
ijtc-843	169	7	when	when	SCONJ
ijtc-843	169	8	the	the	DET
ijtc-843	169	9	nominal	nominal	ADJ
ijtc-843	169	10	transaction	transaction	NOUN
ijtc-843	169	11	on	on	ADP
ijtc-843	169	12	which	which	PRON
ijtc-843	169	13	the	the	DET
ijtc-843	169	14	tax	tax	NOUN
ijtc-843	169	15	base	base	NOUN
ijtc-843	169	16	decreases	decrease	VERB
ijtc-843	169	17	,	,	PUNCT
ijtc-843	169	18	the	the	DET
ijtc-843	169	19	tax	tax	NOUN
ijtc-843	169	20	imposed	impose	VERB
ijtc-843	169	21	by	by	ADP
ijtc-843	169	22	the	the	DET
ijtc-843	169	23	state	state	NOUN
ijtc-843	169	24	will	will	AUX
ijtc-843	169	25	proportionally	proportionally	ADV
ijtc-843	169	26	become	become	VERB
ijtc-843	169	27	lower	low	ADJ
ijtc-843	169	28	.	.	PUNCT
ijtc-843	170	1	therefore	therefore	ADV
ijtc-843	170	2	,	,	PUNCT
ijtc-843	170	3	it	it	PRON
ijtc-843	170	4	can	can	AUX
ijtc-843	170	5	be	be	AUX
ijtc-843	170	6	stated	state	VERB
ijtc-843	170	7	that	that	SCONJ
ijtc-843	170	8	a	a	DET
ijtc-843	170	9	foreign	foreign	ADJ
ijtc-843	170	10	debt	debt	NOUN
ijtc-843	170	11	will	will	AUX
ijtc-843	170	12	affect	affect	VERB
ijtc-843	170	13	the	the	DET
ijtc-843	170	14	trade	trade	NOUN
ijtc-843	170	15	openness	openness	NOUN
ijtc-843	170	16	on	on	ADP
ijtc-843	170	17	tax	tax	NOUN
ijtc-843	170	18	revenue	revenue	NOUN
ijtc-843	170	19	through	through	ADP
ijtc-843	170	20	a	a	DET
ijtc-843	170	21	decrease	decrease	NOUN
ijtc-843	170	22	in	in	ADP
ijtc-843	170	23	the	the	DET
ijtc-843	170	24	tax	tax	NOUN
ijtc-843	170	25	base	base	NOUN
ijtc-843	170	26	of	of	ADP
ijtc-843	170	27	non	non	ADJ
ijtc-843	170	28	-	-	ADJ
ijtc-843	170	29	tradable	tradable	ADJ
ijtc-843	170	30	goods	good	NOUN
ijtc-843	170	31	,	,	PUNCT
ijtc-843	170	32	particularly	particularly	ADV
ijtc-843	170	33	the	the	DET
ijtc-843	170	34	service	service	NOUN
ijtc-843	170	35	sectors	sector	NOUN
ijtc-843	170	36	.	.	PUNCT
ijtc-843	171	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	171	2	determinants	determinant	NOUN
ijtc-843	171	3	of	of	ADP
ijtc-843	171	4	tax	tax	NOUN
ijtc-843	171	5	revenue	revenue	NOUN
ijtc-843	171	6	in	in	ADP
ijtc-843	171	7	the	the	DET
ijtc-843	171	8	context	context	NOUN
ijtc-843	171	9	of	of	ADP
ijtc-843	171	10	international	international	ADJ
ijtc-843	171	11	transactions	transaction	NOUN
ijtc-843	171	12	in	in	ADP
ijtc-843	171	13	the	the	DET
ijtc-843	171	14	latin	latin	PROPN
ijtc-843	171	15	america	america	PROPN
ijtc-843	171	16	and	and	CCONJ
ijtc-843	171	17	carribean	carribean	PROPN
ijtc-843	171	18	(	(	PUNCT
ijtc-843	171	19	lac	lac	PROPN
ijtc-843	171	20	)	)	PUNCT
ijtc-843	171	21	region	region	NOUN
ijtc-843	171	22	2002	2002	NUM
ijtc-843	171	23	-	-	SYM
ijtc-843	171	24	2019	2019	NUM
ijtc-843	171	25	nugraha	nugraha	NOUN
ijtc-843	171	26	and	and	CCONJ
ijtc-843	171	27	wijaya	wijaya	PROPN
ijtc-843	171	28	624	624	NUM
ijtc-843	171	29	|	|	ADV
ijtc-843	171	30	ilomata	ilomata	PROPN
ijtc-843	171	31	international	international	ADJ
ijtc-843	171	32	journal	journal	NOUN
ijtc-843	171	33	of	of	ADP
ijtc-843	171	34	tax	tax	PROPN
ijtc-843	171	35	&	&	CCONJ
ijtc-843	171	36	accounting	accounting	PROPN
ijtc-843	171	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	171	38	conclusions	conclusion	NOUN
ijtc-843	171	39	tax	tax	NOUN
ijtc-843	171	40	revenue	revenue	NOUN
ijtc-843	171	41	serves	serve	VERB
ijtc-843	171	42	as	as	ADP
ijtc-843	171	43	the	the	DET
ijtc-843	171	44	backbone	backbone	NOUN
ijtc-843	171	45	of	of	ADP
ijtc-843	171	46	the	the	DET
ijtc-843	171	47	economy	economy	NOUN
ijtc-843	171	48	in	in	ADP
ijtc-843	171	49	almost	almost	ADV
ijtc-843	171	50	every	every	PRON
ijtc-843	171	51	country	country	NOUN
ijtc-843	171	52	in	in	ADP
ijtc-843	171	53	the	the	DET
ijtc-843	171	54	world	world	NOUN
ijtc-843	171	55	.	.	PUNCT
ijtc-843	172	1	factors	factor	NOUN
ijtc-843	172	2	affecting	affect	VERB
ijtc-843	172	3	the	the	DET
ijtc-843	172	4	amount	amount	NOUN
ijtc-843	172	5	of	of	ADP
ijtc-843	172	6	tax	tax	NOUN
ijtc-843	172	7	revenue	revenue	NOUN
ijtc-843	172	8	generated	generate	VERB
ijtc-843	172	9	by	by	ADP
ijtc-843	172	10	the	the	DET
ijtc-843	172	11	state	state	NOUN
ijtc-843	172	12	include	include	VERB
ijtc-843	172	13	international	international	ADJ
ijtc-843	172	14	transaction	transaction	NOUN
ijtc-843	172	15	activities	activity	NOUN
ijtc-843	172	16	.	.	PUNCT
ijtc-843	173	1	the	the	DET
ijtc-843	173	2	activities	activity	NOUN
ijtc-843	173	3	can	can	AUX
ijtc-843	173	4	partially	partially	ADV
ijtc-843	173	5	be	be	AUX
ijtc-843	173	6	represented	represent	VERB
ijtc-843	173	7	by	by	ADP
ijtc-843	173	8	three	three	NUM
ijtc-843	173	9	variables	variable	NOUN
ijtc-843	173	10	,	,	PUNCT
ijtc-843	173	11	fdi	fdi	NOUN
ijtc-843	173	12	,	,	PUNCT
ijtc-843	173	13	to	to	ADP
ijtc-843	173	14	,	,	PUNCT
ijtc-843	173	15	and	and	CCONJ
ijtc-843	173	16	foreign	foreign	ADJ
ijtc-843	173	17	debt	debt	NOUN
ijtc-843	173	18	.	.	PUNCT
ijtc-843	174	1	the	the	DET
ijtc-843	174	2	results	result	NOUN
ijtc-843	174	3	of	of	ADP
ijtc-843	174	4	the	the	DET
ijtc-843	174	5	study	study	NOUN
ijtc-843	174	6	using	use	VERB
ijtc-843	174	7	regression	regression	NOUN
ijtc-843	174	8	model	model	NOUN
ijtc-843	174	9	suggest	suggest	VERB
ijtc-843	174	10	that	that	SCONJ
ijtc-843	174	11	fdi	fdi	NOUN
ijtc-843	174	12	has	have	VERB
ijtc-843	174	13	a	a	DET
ijtc-843	174	14	negative	negative	ADJ
ijtc-843	174	15	effect	effect	NOUN
ijtc-843	174	16	on	on	ADP
ijtc-843	174	17	tax	tax	NOUN
ijtc-843	174	18	revenue	revenue	NOUN
ijtc-843	174	19	in	in	ADP
ijtc-843	174	20	lac	lac	PROPN
ijtc-843	174	21	.	.	PUNCT
ijtc-843	175	1	this	this	PRON
ijtc-843	175	2	occurs	occur	VERB
ijtc-843	175	3	since	since	SCONJ
ijtc-843	175	4	brownfield	brownfield	NOUN
ijtc-843	175	5	fdi	fdi	NOUN
ijtc-843	175	6	dominates	dominate	VERB
ijtc-843	175	7	fdi	fdi	NOUN
ijtc-843	175	8	transactions	transaction	NOUN
ijtc-843	175	9	in	in	ADP
ijtc-843	175	10	the	the	DET
ijtc-843	175	11	lac	lac	PROPN
ijtc-843	175	12	region	region	NOUN
ijtc-843	175	13	,	,	PUNCT
ijtc-843	175	14	particularly	particularly	ADV
ijtc-843	175	15	from	from	ADP
ijtc-843	175	16	china	china	PROPN
ijtc-843	175	17	.	.	PUNCT
ijtc-843	176	1	to	to	PART
ijtc-843	176	2	has	have	VERB
ijtc-843	176	3	a	a	DET
ijtc-843	176	4	positive	positive	ADJ
ijtc-843	176	5	effect	effect	NOUN
ijtc-843	176	6	on	on	ADP
ijtc-843	176	7	tax	tax	NOUN
ijtc-843	176	8	revenue	revenue	NOUN
ijtc-843	176	9	,	,	PUNCT
ijtc-843	176	10	on	on	ADP
ijtc-843	176	11	the	the	DET
ijtc-843	176	12	grounds	ground	NOUN
ijtc-843	176	13	that	that	SCONJ
ijtc-843	176	14	exports	export	NOUN
ijtc-843	176	15	of	of	ADP
ijtc-843	176	16	honduras	hondura	NOUN
ijtc-843	176	17	'	'	PART
ijtc-843	176	18	main	main	ADJ
ijtc-843	176	19	product	product	NOUN
ijtc-843	176	20	,	,	PUNCT
ijtc-843	176	21	coffee	coffee	NOUN
ijtc-843	176	22	beans	bean	NOUN
ijtc-843	176	23	,	,	PUNCT
ijtc-843	176	24	are	be	AUX
ijtc-843	176	25	given	give	VERB
ijtc-843	176	26	tax	tax	NOUN
ijtc-843	176	27	incentives	incentive	NOUN
ijtc-843	176	28	to	to	PART
ijtc-843	176	29	stimulate	stimulate	VERB
ijtc-843	176	30	growth	growth	NOUN
ijtc-843	176	31	in	in	ADP
ijtc-843	176	32	the	the	DET
ijtc-843	176	33	sector	sector	NOUN
ijtc-843	176	34	.	.	PUNCT
ijtc-843	177	1	as	as	ADP
ijtc-843	177	2	a	a	DET
ijtc-843	177	3	result	result	NOUN
ijtc-843	177	4	,	,	PUNCT
ijtc-843	177	5	the	the	DET
ijtc-843	177	6	export	export	NOUN
ijtc-843	177	7	activities	activity	NOUN
ijtc-843	177	8	become	become	VERB
ijtc-843	177	9	better	well	ADJ
ijtc-843	177	10	,	,	PUNCT
ijtc-843	177	11	the	the	DET
ijtc-843	177	12	international	international	ADJ
ijtc-843	177	13	trade	trade	NOUN
ijtc-843	177	14	increases	increase	NOUN
ijtc-843	177	15	,	,	PUNCT
ijtc-843	177	16	and	and	CCONJ
ijtc-843	177	17	so	so	ADV
ijtc-843	177	18	does	do	VERB
ijtc-843	177	19	the	the	DET
ijtc-843	177	20	tax	tax	NOUN
ijtc-843	177	21	revenue	revenue	NOUN
ijtc-843	177	22	.	.	PUNCT
ijtc-843	178	1	furthermore	furthermore	ADV
ijtc-843	178	2	,	,	PUNCT
ijtc-843	178	3	foreign	foreign	ADJ
ijtc-843	178	4	debt	debt	NOUN
ijtc-843	178	5	has	have	VERB
ijtc-843	178	6	a	a	DET
ijtc-843	178	7	positive	positive	ADJ
ijtc-843	178	8	effect	effect	NOUN
ijtc-843	178	9	on	on	ADP
ijtc-843	178	10	tax	tax	NOUN
ijtc-843	178	11	revenue	revenue	NOUN
ijtc-843	178	12	.	.	PUNCT
ijtc-843	179	1	this	this	PRON
ijtc-843	179	2	is	be	AUX
ijtc-843	179	3	explained	explain	VERB
ijtc-843	179	4	an	an	DET
ijtc-843	179	5	analogy	analogy	NOUN
ijtc-843	179	6	,	,	PUNCT
ijtc-843	179	7	that	that	SCONJ
ijtc-843	179	8	if	if	SCONJ
ijtc-843	179	9	a	a	DET
ijtc-843	179	10	country	country	NOUN
ijtc-843	179	11	is	be	AUX
ijtc-843	179	12	indebted	indebte	VERB
ijtc-843	179	13	,	,	PUNCT
ijtc-843	179	14	it	it	PRON
ijtc-843	179	15	will	will	AUX
ijtc-843	179	16	try	try	VERB
ijtc-843	179	17	to	to	PART
ijtc-843	179	18	increase	increase	VERB
ijtc-843	179	19	its	its	PRON
ijtc-843	179	20	state	state	NOUN
ijtc-843	179	21	revenue	revenue	NOUN
ijtc-843	179	22	,	,	PUNCT
ijtc-843	179	23	one	one	NUM
ijtc-843	179	24	of	of	ADP
ijtc-843	179	25	which	which	PRON
ijtc-843	179	26	is	be	AUX
ijtc-843	179	27	from	from	ADP
ijtc-843	179	28	taxes	taxis	NOUN
ijtc-843	179	29	.	.	PUNCT
ijtc-843	180	1	foreign	foreign	ADJ
ijtc-843	180	2	debt	debt	NOUN
ijtc-843	180	3	as	as	ADP
ijtc-843	180	4	a	a	DET
ijtc-843	180	5	moderating	moderate	VERB
ijtc-843	180	6	variable	variable	NOUN
ijtc-843	180	7	of	of	ADP
ijtc-843	180	8	fdi	fdi	PROPN
ijtc-843	180	9	is	be	AUX
ijtc-843	180	10	able	able	ADJ
ijtc-843	180	11	to	to	PART
ijtc-843	180	12	strengthen	strengthen	VERB
ijtc-843	180	13	the	the	DET
ijtc-843	180	14	influence	influence	NOUN
ijtc-843	180	15	of	of	ADP
ijtc-843	180	16	fdi	fdi	NOUN
ijtc-843	180	17	on	on	ADP
ijtc-843	180	18	tax	tax	NOUN
ijtc-843	180	19	revenue	revenue	NOUN
ijtc-843	180	20	through	through	ADP
ijtc-843	180	21	a	a	DET
ijtc-843	180	22	tax	tax	NOUN
ijtc-843	180	23	competitiveness	competitiveness	NOUN
ijtc-843	180	24	strategy	strategy	NOUN
ijtc-843	180	25	for	for	ADP
ijtc-843	180	26	the	the	DET
ijtc-843	180	27	purposes	purpose	NOUN
ijtc-843	180	28	of	of	ADP
ijtc-843	180	29	attracting	attract	VERB
ijtc-843	180	30	investors	investor	NOUN
ijtc-843	180	31	to	to	PART
ijtc-843	180	32	come	come	VERB
ijtc-843	180	33	and	and	CCONJ
ijtc-843	180	34	encouraging	encourage	VERB
ijtc-843	180	35	tax	tax	NOUN
ijtc-843	180	36	revenue	revenue	NOUN
ijtc-843	180	37	to	to	PART
ijtc-843	180	38	increase	increase	VERB
ijtc-843	180	39	.	.	PUNCT
ijtc-843	181	1	conversely	conversely	ADV
ijtc-843	181	2	,	,	PUNCT
ijtc-843	181	3	foreign	foreign	ADJ
ijtc-843	181	4	debt	debt	NOUN
ijtc-843	181	5	as	as	ADP
ijtc-843	181	6	a	a	DET
ijtc-843	181	7	moderating	moderate	VERB
ijtc-843	181	8	variable	variable	NOUN
ijtc-843	181	9	of	of	ADP
ijtc-843	181	10	to	to	PART
ijtc-843	181	11	,	,	PUNCT
ijtc-843	181	12	weakens	weaken	VERB
ijtc-843	181	13	its	its	PRON
ijtc-843	181	14	influence	influence	NOUN
ijtc-843	181	15	on	on	ADP
ijtc-843	181	16	tax	tax	NOUN
ijtc-843	181	17	revenue	revenue	NOUN
ijtc-843	181	18	.	.	PUNCT
ijtc-843	182	1	this	this	PRON
ijtc-843	182	2	is	be	AUX
ijtc-843	182	3	due	due	ADJ
ijtc-843	182	4	to	to	ADP
ijtc-843	182	5	the	the	DET
ijtc-843	182	6	impact	impact	NOUN
ijtc-843	182	7	of	of	ADP
ijtc-843	182	8	foreign	foreign	ADJ
ijtc-843	182	9	debt	debt	NOUN
ijtc-843	182	10	that	that	PRON
ijtc-843	182	11	causes	cause	VERB
ijtc-843	182	12	currency	currency	NOUN
ijtc-843	182	13	devaluation	devaluation	NOUN
ijtc-843	182	14	and	and	CCONJ
ijtc-843	182	15	lowers	lower	VERB
ijtc-843	182	16	the	the	DET
ijtc-843	182	17	price	price	NOUN
ijtc-843	182	18	of	of	ADP
ijtc-843	182	19	non	non	ADJ
ijtc-843	182	20	-	-	ADJ
ijtc-843	182	21	tradable	tradable	ADJ
ijtc-843	182	22	goods	good	NOUN
ijtc-843	182	23	,	,	PUNCT
ijtc-843	182	24	thus	thus	ADV
ijtc-843	182	25	a	a	DET
ijtc-843	182	26	decrease	decrease	NOUN
ijtc-843	182	27	in	in	ADP
ijtc-843	182	28	the	the	DET
ijtc-843	182	29	basis	basis	NOUN
ijtc-843	182	30	of	of	ADP
ijtc-843	182	31	tax	tax	NOUN
ijtc-843	182	32	calculation	calculation	NOUN
ijtc-843	182	33	occurs	occur	VERB
ijtc-843	182	34	,	,	PUNCT
ijtc-843	182	35	particularly	particularly	ADV
ijtc-843	182	36	in	in	ADP
ijtc-843	182	37	the	the	DET
ijtc-843	182	38	service	service	NOUN
ijtc-843	182	39	sectors	sector	NOUN
ijtc-843	182	40	in	in	ADP
ijtc-843	182	41	lac	lac	PROPN
ijtc-843	182	42	regions	region	NOUN
ijtc-843	182	43	.	.	PUNCT
ijtc-843	183	1	it	it	PRON
ijtc-843	183	2	is	be	AUX
ijtc-843	183	3	suggested	suggest	VERB
ijtc-843	183	4	that	that	SCONJ
ijtc-843	183	5	the	the	DET
ijtc-843	183	6	regions	region	NOUN
ijtc-843	183	7	set	set	VERB
ijtc-843	183	8	up	up	ADP
ijtc-843	183	9	more	more	ADJ
ijtc-843	183	10	strategies	strategy	NOUN
ijtc-843	183	11	to	to	PART
ijtc-843	183	12	utilize	utilize	VERB
ijtc-843	183	13	fdi	fdi	NOUN
ijtc-843	183	14	inflows	inflow	NOUN
ijtc-843	183	15	and	and	CCONJ
ijtc-843	183	16	optimize	optimize	VERB
ijtc-843	183	17	foreign	foreign	ADJ
ijtc-843	183	18	debt	debt	NOUN
ijtc-843	183	19	management	management	NOUN
ijtc-843	183	20	in	in	ADP
ijtc-843	183	21	the	the	DET
ijtc-843	183	22	context	context	NOUN
ijtc-843	183	23	of	of	ADP
ijtc-843	183	24	tax	tax	NOUN
ijtc-843	183	25	revenue	revenue	NOUN
ijtc-843	183	26	.	.	PUNCT
ijtc-843	184	1	as	as	SCONJ
ijtc-843	184	2	a	a	DET
ijtc-843	184	3	study	study	NOUN
ijtc-843	184	4	has	have	VERB
ijtc-843	184	5	limitations	limitation	NOUN
ijtc-843	184	6	,	,	PUNCT
ijtc-843	184	7	future	future	ADJ
ijtc-843	184	8	research	research	NOUN
ijtc-843	184	9	is	be	AUX
ijtc-843	184	10	expected	expect	VERB
ijtc-843	184	11	to	to	PART
ijtc-843	184	12	involve	involve	VERB
ijtc-843	184	13	all	all	DET
ijtc-843	184	14	countries	country	NOUN
ijtc-843	184	15	in	in	ADP
ijtc-843	184	16	the	the	DET
ijtc-843	184	17	lac	lac	PROPN
ijtc-843	184	18	region	region	NOUN
ijtc-843	184	19	,	,	PUNCT
ijtc-843	184	20	add	add	VERB
ijtc-843	184	21	variables	variable	NOUN
ijtc-843	184	22	that	that	PRON
ijtc-843	184	23	represent	represent	VERB
ijtc-843	184	24	international	international	ADJ
ijtc-843	184	25	transactions	transaction	NOUN
ijtc-843	184	26	,	,	PUNCT
ijtc-843	184	27	and	and	CCONJ
ijtc-843	184	28	consider	consider	VERB
ijtc-843	184	29	a	a	DET
ijtc-843	184	30	more	more	ADV
ijtc-843	184	31	recent	recent	ADJ
ijtc-843	184	32	research	research	NOUN
ijtc-843	184	33	period	period	NOUN
ijtc-843	184	34	.	.	PUNCT
ijtc-843	185	1	references	reference	NOUN
ijtc-843	185	2	abdenur	abdenur	VERB
ijtc-843	185	3	,	,	PUNCT
ijtc-843	185	4	a.	a.	PROPN
ijtc-843	185	5	e.	e.	PROPN
ijtc-843	185	6	(	(	PUNCT
ijtc-843	185	7	2017	2017	NUM
ijtc-843	185	8	)	)	PUNCT
ijtc-843	185	9	.	.	PUNCT
ijtc-843	186	1	skirting	skirt	VERB
ijtc-843	186	2	or	or	CCONJ
ijtc-843	186	3	courting	court	VERB
ijtc-843	186	4	controversy	controversy	NOUN
ijtc-843	186	5	?	?	PUNCT
ijtc-843	187	1	chinese	chinese	ADJ
ijtc-843	187	2	fdi	fdi	PROPN
ijtc-843	187	3	in	in	ADP
ijtc-843	187	4	latin	latin	ADJ
ijtc-843	187	5	american	american	ADJ
ijtc-843	187	6	extractive	extractive	ADJ
ijtc-843	187	7	industries	industry	NOUN
ijtc-843	187	8	.	.	PUNCT
ijtc-843	188	1	revue	revue	PROPN
ijtc-843	188	2	internationale	internationale	PROPN
ijtc-843	188	3	de	de	X
ijtc-843	188	4	politique	politique	X
ijtc-843	188	5	de	de	X
ijtc-843	188	6	développement	développement	NOUN
ijtc-843	188	7	,	,	PUNCT
ijtc-843	188	8	9	9	NUM
ijtc-843	188	9	,	,	PUNCT
ijtc-843	188	10	174–198	174–198	NUM
ijtc-843	188	11	.	.	PUNCT
ijtc-843	189	1	https://doi.org/10.4000/poldev.2365	https://doi.org/10.4000/poldev.2365	PROPN
ijtc-843	189	2	alberto	alberto	PROPN
ijtc-843	189	3	,	,	PUNCT
ijtc-843	189	4	m.-o	m.-o	NOUN
ijtc-843	189	5	.	.	PUNCT
ijtc-843	189	6	,	,	PUNCT
ijtc-843	189	7	&	&	CCONJ
ijtc-843	189	8	forero	forero	PROPN
ijtc-843	189	9	,	,	PUNCT
ijtc-843	189	10	c.	c.	PROPN
ijtc-843	189	11	g.	g.	PROPN
ijtc-843	189	12	(	(	PUNCT
ijtc-843	189	13	2010	2010	NUM
ijtc-843	189	14	)	)	PUNCT
ijtc-843	189	15	.	.	PUNCT
ijtc-843	190	1	goodness	goodness	NOUN
ijtc-843	190	2	-	-	PUNCT
ijtc-843	190	3	of	of	ADP
ijtc-843	190	4	-	-	PUNCT
ijtc-843	190	5	fit	fit	ADJ
ijtc-843	190	6	testing	testing	NOUN
ijtc-843	190	7	.	.	PUNCT
ijtc-843	191	1	international	international	ADJ
ijtc-843	191	2	encyclopedia	encyclopedia	NOUN
ijtc-843	191	3	of	of	ADP
ijtc-843	191	4	education	education	NOUN
ijtc-843	191	5	,	,	PUNCT
ijtc-843	191	6	7	7	NUM
ijtc-843	191	7	,	,	PUNCT
ijtc-843	191	8	190–196	190–196	NUM
ijtc-843	191	9	.	.	PUNCT
ijtc-843	192	1	bellak	bellak	PROPN
ijtc-843	192	2	,	,	PUNCT
ijtc-843	192	3	c.	c.	PROPN
ijtc-843	192	4	,	,	PUNCT
ijtc-843	192	5	&	&	CCONJ
ijtc-843	192	6	leibrecht	leibrecht	NOUN
ijtc-843	192	7	,	,	PUNCT
ijtc-843	192	8	m.	m.	NOUN
ijtc-843	192	9	(	(	PUNCT
ijtc-843	192	10	2005	2005	NUM
ijtc-843	192	11	)	)	PUNCT
ijtc-843	192	12	.	.	PUNCT
ijtc-843	193	1	do	do	AUX
ijtc-843	193	2	low	low	ADJ
ijtc-843	193	3	corporate	corporate	ADJ
ijtc-843	193	4	income	income	NOUN
ijtc-843	193	5	tax	tax	NOUN
ijtc-843	193	6	rates	rate	NOUN
ijtc-843	193	7	attract	attract	VERB
ijtc-843	193	8	fdi	fdi	NOUN
ijtc-843	193	9	?	?	PUNCT
ijtc-843	194	1	evidence	evidence	NOUN
ijtc-843	194	2	from	from	ADP
ijtc-843	194	3	eight	eight	NUM
ijtc-843	194	4	central	central	ADJ
ijtc-843	194	5	and	and	CCONJ
ijtc-843	194	6	east	east	ADJ
ijtc-843	194	7	european	european	ADJ
ijtc-843	194	8	countries	country	NOUN
ijtc-843	194	9	.	.	PUNCT
ijtc-843	195	1	ssrn	ssrn	PROPN
ijtc-843	195	2	electronic	electronic	ADJ
ijtc-843	195	3	journal	journal	NOUN
ijtc-843	195	4	.	.	PUNCT
ijtc-843	196	1	https://doi.org/10.2139/ssrn.869374	https://doi.org/10.2139/ssrn.869374	PROPN
ijtc-843	196	2	biz	biz	PROPN
ijtc-843	196	3	latin	latin	PROPN
ijtc-843	196	4	hub	hub	PROPN
ijtc-843	196	5	.	.	PUNCT
ijtc-843	197	1	(	(	PUNCT
ijtc-843	197	2	2023	2023	NUM
ijtc-843	197	3	,	,	PUNCT
ijtc-843	197	4	may	may	AUX
ijtc-843	197	5	10	10	NUM
ijtc-843	197	6	)	)	PUNCT
ijtc-843	197	7	.	.	PUNCT
ijtc-843	198	1	why	why	SCONJ
ijtc-843	198	2	declare	declare	VERB
ijtc-843	198	3	your	your	PRON
ijtc-843	198	4	taxes	taxis	NOUN
ijtc-843	198	5	in	in	ADP
ijtc-843	198	6	paraguay	paraguay	NOUN
ijtc-843	198	7	.	.	PUNCT
ijtc-843	199	1	https://www.bizlatinhub.com/why-declare-taxes-paraguay/.	https://www.bizlatinhub.com/why-declare-taxes-paraguay/.	PART
ijtc-843	199	2	casares	casare	NOUN
ijtc-843	199	3	,	,	PUNCT
ijtc-843	199	4	e.	e.	PROPN
ijtc-843	199	5	r.	r.	PROPN
ijtc-843	199	6	(	(	PUNCT
ijtc-843	199	7	2015	2015	NUM
ijtc-843	199	8	)	)	PUNCT
ijtc-843	199	9	.	.	PUNCT
ijtc-843	200	1	a	a	DET
ijtc-843	200	2	relationship	relationship	NOUN
ijtc-843	200	3	between	between	ADP
ijtc-843	200	4	external	external	ADJ
ijtc-843	200	5	public	public	ADJ
ijtc-843	200	6	debt	debt	NOUN
ijtc-843	200	7	and	and	CCONJ
ijtc-843	200	8	economic	economic	ADJ
ijtc-843	200	9	growth	growth	NOUN
ijtc-843	200	10	.	.	PUNCT
ijtc-843	201	1	estudios	estudio	NOUN
ijtc-843	201	2	economicos	economicos	PROPN
ijtc-843	201	3	,	,	PUNCT
ijtc-843	201	4	30(2	30(2	NUM
ijtc-843	201	5	)	)	PUNCT
ijtc-843	201	6	,	,	PUNCT
ijtc-843	201	7	219–243	219–243	NUM
ijtc-843	201	8	.	.	PUNCT
ijtc-843	202	1	chien	chien	PROPN
ijtc-843	202	2	,	,	PUNCT
ijtc-843	202	3	f.	f.	PROPN
ijtc-843	202	4	,	,	PUNCT
ijtc-843	202	5	chau	chau	NOUN
ijtc-843	202	6	,	,	PUNCT
ijtc-843	202	7	k.	k.	PROPN
ijtc-843	202	8	y.	y.	PROPN
ijtc-843	202	9	,	,	PUNCT
ijtc-843	202	10	aldeehani	aldeehani	PROPN
ijtc-843	202	11	,	,	PUNCT
ijtc-843	202	12	t.	t.	NOUN
ijtc-843	202	13	m.	m.	PROPN
ijtc-843	202	14	,	,	PUNCT
ijtc-843	202	15	huy	huy	PROPN
ijtc-843	202	16	,	,	PUNCT
ijtc-843	202	17	p.	p.	PROPN
ijtc-843	202	18	q.	q.	PROPN
ijtc-843	202	19	,	,	PUNCT
ijtc-843	202	20	tan	tan	PROPN
ijtc-843	202	21	,	,	PUNCT
ijtc-843	202	22	l.	l.	PROPN
ijtc-843	202	23	p.	p.	PROPN
ijtc-843	202	24	,	,	PUNCT
ijtc-843	202	25	&	&	CCONJ
ijtc-843	202	26	mohsin	mohsin	PROPN
ijtc-843	202	27	,	,	PUNCT
ijtc-843	202	28	m.	m.	NOUN
ijtc-843	202	29	(	(	PUNCT
ijtc-843	202	30	2022	2022	NUM
ijtc-843	202	31	)	)	PUNCT
ijtc-843	202	32	.	.	PUNCT
ijtc-843	203	1	does	do	VERB
ijtc-843	203	2	external	external	ADJ
ijtc-843	203	3	debt	debt	NOUN
ijtc-843	203	4	as	as	ADP
ijtc-843	203	5	a	a	DET
ijtc-843	203	6	new	new	ADJ
ijtc-843	203	7	determinants	determinant	NOUN
ijtc-843	203	8	of	of	ADP
ijtc-843	203	9	fiscal	fiscal	ADJ
ijtc-843	203	10	policy	policy	NOUN
ijtc-843	203	11	influence	influence	NOUN
ijtc-843	203	12	sustainable	sustainable	ADJ
ijtc-843	203	13	economic	economic	ADJ
ijtc-843	203	14	growth	growth	NOUN
ijtc-843	203	15	:	:	PUNCT
ijtc-843	203	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	203	17	determinants	determinant	NOUN
ijtc-843	203	18	of	of	ADP
ijtc-843	203	19	tax	tax	NOUN
ijtc-843	203	20	revenue	revenue	NOUN
ijtc-843	203	21	in	in	ADP
ijtc-843	203	22	the	the	DET
ijtc-843	203	23	context	context	NOUN
ijtc-843	203	24	of	of	ADP
ijtc-843	203	25	international	international	ADJ
ijtc-843	203	26	transactions	transaction	NOUN
ijtc-843	203	27	in	in	ADP
ijtc-843	203	28	the	the	DET
ijtc-843	203	29	latin	latin	PROPN
ijtc-843	203	30	america	america	PROPN
ijtc-843	203	31	and	and	CCONJ
ijtc-843	203	32	carribean	carribean	PROPN
ijtc-843	203	33	(	(	PUNCT
ijtc-843	203	34	lac	lac	PROPN
ijtc-843	203	35	)	)	PUNCT
ijtc-843	203	36	region	region	NOUN
ijtc-843	203	37	2002	2002	NUM
ijtc-843	203	38	-	-	SYM
ijtc-843	203	39	2019	2019	NUM
ijtc-843	203	40	nugraha	nugraha	NOUN
ijtc-843	203	41	and	and	CCONJ
ijtc-843	203	42	wijaya	wijaya	PROPN
ijtc-843	203	43	625	625	NUM
ijtc-843	203	44	|	|	ADV
ijtc-843	203	45	ilomata	ilomata	PROPN
ijtc-843	203	46	international	international	ADJ
ijtc-843	203	47	journal	journal	NOUN
ijtc-843	203	48	of	of	ADP
ijtc-843	203	49	tax	tax	PROPN
ijtc-843	203	50	&	&	CCONJ
ijtc-843	203	51	accounting	account	VERB
ijtc-843	203	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	203	53	implications	implication	NOUN
ijtc-843	203	54	after	after	ADP
ijtc-843	203	55	covid-19	covid-19	PROPN
ijtc-843	203	56	.	.	PUNCT
ijtc-843	204	1	economic	economic	ADJ
ijtc-843	204	2	change	change	NOUN
ijtc-843	204	3	and	and	CCONJ
ijtc-843	204	4	restructuring	restructuring	NOUN
ijtc-843	204	5	,	,	PUNCT
ijtc-843	204	6	55(3	55(3	NUM
ijtc-843	204	7	)	)	PUNCT
ijtc-843	204	8	,	,	PUNCT
ijtc-843	204	9	1717–1737	1717–1737	NUM
ijtc-843	204	10	.	.	PUNCT
ijtc-843	205	1	https://doi.org/10.1007/s10644-021-09365-1	https://doi.org/10.1007/s10644-021-09365-1	PROPN
ijtc-843	205	2	chin	chin	PROPN
ijtc-843	205	3	,	,	PUNCT
ijtc-843	205	4	w.	w.	PROPN
ijtc-843	205	5	,	,	PUNCT
ijtc-843	205	6	&	&	CCONJ
ijtc-843	205	7	marcoulides	marcoulide	NOUN
ijtc-843	205	8	,	,	PUNCT
ijtc-843	205	9	g.	g.	PROPN
ijtc-843	205	10	(	(	PUNCT
ijtc-843	205	11	1998	1998	NUM
ijtc-843	205	12	)	)	PUNCT
ijtc-843	205	13	.	.	PUNCT
ijtc-843	206	1	the	the	DET
ijtc-843	206	2	partial	partial	ADJ
ijtc-843	206	3	least	least	ADJ
ijtc-843	206	4	squares	square	NOUN
ijtc-843	206	5	approach	approach	VERB
ijtc-843	206	6	to	to	ADP
ijtc-843	206	7	structural	structural	ADJ
ijtc-843	206	8	equation	equation	NOUN
ijtc-843	206	9	modeling	modeling	NOUN
ijtc-843	206	10	.	.	PUNCT
ijtc-843	207	1	modern	modern	ADJ
ijtc-843	207	2	methods	method	NOUN
ijtc-843	207	3	for	for	ADP
ijtc-843	207	4	business	business	NOUN
ijtc-843	207	5	research	research	NOUN
ijtc-843	207	6	,	,	PUNCT
ijtc-843	207	7	8	8	NUM
ijtc-843	207	8	.	.	PUNCT
ijtc-843	208	1	devlin	devlin	PROPN
ijtc-843	208	2	,	,	PUNCT
ijtc-843	208	3	r.	r.	PROPN
ijtc-843	208	4	,	,	PUNCT
ijtc-843	208	5	&	&	CCONJ
ijtc-843	208	6	french	french	PROPN
ijtc-843	208	7	-	-	PUNCT
ijtc-843	208	8	davis	davis	PROPN
ijtc-843	208	9	,	,	PUNCT
ijtc-843	208	10	r.	r.	PROPN
ijtc-843	208	11	(	(	PUNCT
ijtc-843	208	12	1995	1995	NUM
ijtc-843	208	13	)	)	PUNCT
ijtc-843	208	14	.	.	PUNCT
ijtc-843	209	1	the	the	DET
ijtc-843	209	2	great	great	PROPN
ijtc-843	209	3	latin	latin	PROPN
ijtc-843	209	4	america	america	PROPN
ijtc-843	209	5	debt	debt	NOUN
ijtc-843	209	6	crisis	crisis	NOUN
ijtc-843	209	7	:	:	PUNCT
ijtc-843	209	8	a	a	DET
ijtc-843	209	9	decade	decade	NOUN
ijtc-843	209	10	of	of	ADP
ijtc-843	209	11	asymmetric	asymmetric	ADJ
ijtc-843	209	12	adjustment	adjustment	NOUN
ijtc-843	209	13	.	.	PUNCT
ijtc-843	210	1	revista	revista	PROPN
ijtc-843	210	2	de	de	PROPN
ijtc-843	210	3	economia	economia	PROPN
ijtc-843	210	4	politica	politica	PROPN
ijtc-843	210	5	,	,	PUNCT
ijtc-843	210	6	3	3	NUM
ijtc-843	210	7	,	,	PUNCT
ijtc-843	210	8	117–142	117–142	NUM
ijtc-843	210	9	.	.	PUNCT
ijtc-843	210	10	eddine	eddine	NOUN
ijtc-843	210	11	salhi	salhi	NOUN
ijtc-843	210	12	,	,	PUNCT
ijtc-843	210	13	s.	s.	PROPN
ijtc-843	210	14	,	,	PUNCT
ijtc-843	210	15	&	&	CCONJ
ijtc-843	210	16	el	el	PROPN
ijtc-843	210	17	aboudi	aboudi	PROPN
ijtc-843	210	18	,	,	PUNCT
ijtc-843	210	19	s.	s.	PROPN
ijtc-843	210	20	(	(	PUNCT
ijtc-843	210	21	2021	2021	NUM
ijtc-843	210	22	)	)	PUNCT
ijtc-843	210	23	.	.	PUNCT
ijtc-843	211	1	inflation	inflation	NOUN
ijtc-843	211	2	,	,	PUNCT
ijtc-843	211	3	external	external	ADJ
ijtc-843	211	4	debt	debt	NOUN
ijtc-843	211	5	,	,	PUNCT
ijtc-843	211	6	and	and	CCONJ
ijtc-843	211	7	fiscal	fiscal	ADJ
ijtc-843	211	8	mobilization	mobilization	NOUN
ijtc-843	211	9	in	in	ADP
ijtc-843	211	10	morocco	morocco	PROPN
ijtc-843	211	11	:	:	PUNCT
ijtc-843	211	12	the	the	DET
ijtc-843	211	13	transmission	transmission	NOUN
ijtc-843	211	14	channels	channel	NOUN
ijtc-843	211	15	of	of	ADP
ijtc-843	211	16	devaluation	devaluation	NOUN
ijtc-843	211	17	and	and	CCONJ
ijtc-843	211	18	the	the	DET
ijtc-843	211	19	inflationary	inflationary	ADJ
ijtc-843	211	20	past	past	NOUN
ijtc-843	211	21	.	.	PUNCT
ijtc-843	212	1	asian	asian	ADJ
ijtc-843	212	2	economic	economic	ADJ
ijtc-843	212	3	and	and	CCONJ
ijtc-843	212	4	financial	financial	ADJ
ijtc-843	212	5	review	review	NOUN
ijtc-843	212	6	,	,	PUNCT
ijtc-843	212	7	11(7	11(7	NUM
ijtc-843	212	8	)	)	PUNCT
ijtc-843	212	9	,	,	PUNCT
ijtc-843	212	10	545–562	545–562	NUM
ijtc-843	212	11	.	.	PUNCT
ijtc-843	213	1	https://doi.org/10.18488/journal.aefr.2021.117.545.562	https://doi.org/10.18488/journal.aefr.2021.117.545.562	ADJ
ijtc-843	213	2	fiallos	fiallo	NOUN
ijtc-843	213	3	,	,	PUNCT
ijtc-843	213	4	j.	j.	PROPN
ijtc-843	213	5	(	(	PUNCT
ijtc-843	213	6	2022	2022	NUM
ijtc-843	213	7	)	)	PUNCT
ijtc-843	213	8	.	.	PUNCT
ijtc-843	214	1	coffee	coffee	NOUN
ijtc-843	214	2	annual	annual	NOUN
ijtc-843	214	3	 	 	SPACE
ijtc-843	214	4	:	:	PUNCT
ijtc-843	214	5	honduras	honduras	PROPN
ijtc-843	214	6	.	.	PUNCT
ijtc-843	215	1	fleischhaker	fleischhaker	PROPN
ijtc-843	215	2	,	,	PUNCT
ijtc-843	215	3	c.	c.	PROPN
ijtc-843	215	4	,	,	PUNCT
ijtc-843	215	5	schellekens	schellekens	PROPN
ijtc-843	215	6	,	,	PUNCT
ijtc-843	215	7	p.	p.	NOUN
ijtc-843	215	8	,	,	PUNCT
ijtc-843	215	9	&	&	CCONJ
ijtc-843	215	10	canuto	canuto	PROPN
ijtc-843	215	11	otaviano	otaviano	PROPN
ijtc-843	215	12	.	.	PUNCT
ijtc-843	216	1	(	(	PUNCT
ijtc-843	216	2	2015	2015	NUM
ijtc-843	216	3	,	,	PUNCT
ijtc-843	216	4	january	january	PROPN
ijtc-843	216	5	11	11	NUM
ijtc-843	216	6	)	)	PUNCT
ijtc-843	216	7	.	.	PUNCT
ijtc-843	217	1	the	the	DET
ijtc-843	217	2	curious	curious	ADJ
ijtc-843	217	3	case	case	NOUN
ijtc-843	217	4	of	of	ADP
ijtc-843	217	5	brazil	brazil	PROPN
ijtc-843	217	6	’s	’s	PART
ijtc-843	217	7	closedness	closedness	NOUN
ijtc-843	217	8	to	to	ADP
ijtc-843	217	9	trade	trade	NOUN
ijtc-843	217	10	.	.	PUNCT
ijtc-843	218	1	https://cepr.org/voxeu/columns/curious-case-brazilsclosedness-trade	https://cepr.org/voxeu/columns/curious-case-brazilsclosedness-trade	NOUN
ijtc-843	218	2	.	.	PROPN
ijtc-843	218	3	gaspareniene	gaspareniene	PROPN
ijtc-843	218	4	,	,	PUNCT
ijtc-843	218	5	l.	l.	PROPN
ijtc-843	218	6	,	,	PUNCT
ijtc-843	218	7	kliestik	kliestik	PROPN
ijtc-843	218	8	,	,	PUNCT
ijtc-843	218	9	t.	t.	PROPN
ijtc-843	218	10	,	,	PUNCT
ijtc-843	218	11	sivickiene	sivickiene	NOUN
ijtc-843	218	12	,	,	PUNCT
ijtc-843	218	13	r.	r.	PROPN
ijtc-843	218	14	,	,	PUNCT
ijtc-843	218	15	remeikiene	remeikiene	NOUN
ijtc-843	218	16	,	,	PUNCT
ijtc-843	218	17	r.	r.	PROPN
ijtc-843	218	18	,	,	PUNCT
ijtc-843	218	19	&	&	CCONJ
ijtc-843	218	20	endrijaitis	endrijaitis	PROPN
ijtc-843	218	21	,	,	PUNCT
ijtc-843	218	22	m.	m.	NOUN
ijtc-843	218	23	(	(	PUNCT
ijtc-843	218	24	2022	2022	NUM
ijtc-843	218	25	)	)	PUNCT
ijtc-843	218	26	.	.	PUNCT
ijtc-843	219	1	impact	impact	NOUN
ijtc-843	219	2	of	of	ADP
ijtc-843	219	3	foreign	foreign	ADJ
ijtc-843	219	4	direct	direct	ADJ
ijtc-843	219	5	investment	investment	NOUN
ijtc-843	219	6	on	on	ADP
ijtc-843	219	7	tax	tax	NOUN
ijtc-843	219	8	revenue	revenue	NOUN
ijtc-843	219	9	:	:	PUNCT
ijtc-843	219	10	the	the	DET
ijtc-843	219	11	case	case	NOUN
ijtc-843	219	12	of	of	ADP
ijtc-843	219	13	the	the	DET
ijtc-843	219	14	european	european	PROPN
ijtc-843	219	15	union	union	PROPN
ijtc-843	219	16	.	.	PUNCT
ijtc-843	220	1	journal	journal	PROPN
ijtc-843	220	2	of	of	ADP
ijtc-843	220	3	competitiveness	competitiveness	NOUN
ijtc-843	220	4	,	,	PUNCT
ijtc-843	220	5	14(1	14(1	NUM
ijtc-843	220	6	)	)	PUNCT
ijtc-843	220	7	,	,	PUNCT
ijtc-843	220	8	43–60	43–60	NOUN
ijtc-843	220	9	.	.	PUNCT
ijtc-843	221	1	https://doi.org/10.7441/joc.2022.01.03	https://doi.org/10.7441/joc.2022.01.03	PROPN
ijtc-843	221	2	ghozali	ghozali	PROPN
ijtc-843	221	3	,	,	PUNCT
ijtc-843	221	4	i.	i.	PROPN
ijtc-843	221	5	(	(	PUNCT
ijtc-843	221	6	2016	2016	NUM
ijtc-843	221	7	)	)	PUNCT
ijtc-843	221	8	.	.	PUNCT
ijtc-843	222	1	aplikasi	aplikasi	PROPN
ijtc-843	222	2	analisis	analisis	PROPN
ijtc-843	222	3	multivariate	multivariate	PROPN
ijtc-843	222	4	dengan	dengan	PROPN
ijtc-843	222	5	program	program	PROPN
ijtc-843	222	6	ibm	ibm	PROPN
ijtc-843	222	7	spss	spss	PROPN
ijtc-843	222	8	23	23	NUM
ijtc-843	222	9	(	(	PUNCT
ijtc-843	222	10	edisi	edisi	VERB
ijtc-843	222	11	8)	8)	NUM
ijtc-843	222	12	.	.	PUNCT
ijtc-843	223	1	badan	badan	PROPN
ijtc-843	223	2	penerbit	penerbit	PROPN
ijtc-843	223	3	universitas	universita	NOUN
ijtc-843	223	4	diponegoro	diponegoro	PROPN
ijtc-843	223	5	.	.	PUNCT
ijtc-843	224	1	gnangnon	gnangnon	PROPN
ijtc-843	224	2	,	,	PUNCT
ijtc-843	224	3	s.	s.	PROPN
ijtc-843	224	4	k.	k.	PROPN
ijtc-843	224	5	,	,	PUNCT
ijtc-843	224	6	&	&	CCONJ
ijtc-843	224	7	brun	brun	PROPN
ijtc-843	224	8	,	,	PUNCT
ijtc-843	224	9	j.	j.	PROPN
ijtc-843	224	10	(	(	PUNCT
ijtc-843	224	11	2019	2019	NUM
ijtc-843	224	12	)	)	PUNCT
ijtc-843	224	13	.	.	PUNCT
ijtc-843	225	1	trade	trade	NOUN
ijtc-843	225	2	openness	openness	NOUN
ijtc-843	225	3	,	,	PUNCT
ijtc-843	225	4	tax	tax	NOUN
ijtc-843	225	5	reform	reform	NOUN
ijtc-843	225	6	and	and	CCONJ
ijtc-843	225	7	tax	tax	NOUN
ijtc-843	225	8	revenue	revenue	NOUN
ijtc-843	225	9	in	in	ADP
ijtc-843	225	10	developing	develop	VERB
ijtc-843	225	11	countries	country	NOUN
ijtc-843	225	12	.	.	PUNCT
ijtc-843	226	1	the	the	DET
ijtc-843	226	2	world	world	NOUN
ijtc-843	226	3	economy	economy	NOUN
ijtc-843	226	4	,	,	PUNCT
ijtc-843	226	5	42(12	42(12	NUM
ijtc-843	226	6	)	)	PUNCT
ijtc-843	226	7	,	,	PUNCT
ijtc-843	226	8	3515–3536	3515–3536	NUM
ijtc-843	226	9	.	.	PUNCT
ijtc-843	227	1	https://doi.org/10.1111/twec.12858	https://doi.org/10.1111/twec.12858	NOUN
ijtc-843	227	2	gropp	gropp	PROPN
ijtc-843	227	3	,	,	PUNCT
ijtc-843	227	4	r.	r.	PROPN
ijtc-843	227	5	,	,	PUNCT
ijtc-843	227	6	&	&	CCONJ
ijtc-843	227	7	kostial	kostial	PROPN
ijtc-843	227	8	,	,	PUNCT
ijtc-843	227	9	k.	k.	PROPN
ijtc-843	227	10	(	(	PUNCT
ijtc-843	227	11	2001	2001	NUM
ijtc-843	227	12	,	,	PUNCT
ijtc-843	227	13	june	june	PROPN
ijtc-843	227	14	)	)	PUNCT
ijtc-843	227	15	.	.	PUNCT
ijtc-843	228	1	finance	finance	PROPN
ijtc-843	228	2	&	&	CCONJ
ijtc-843	228	3	development	development	PROPN
ijtc-843	228	4	,	,	PUNCT
ijtc-843	228	5	june	june	PROPN
ijtc-843	228	6	2001	2001	NUM
ijtc-843	228	7	fdi	fdi	NOUN
ijtc-843	228	8	and	and	CCONJ
ijtc-843	228	9	corporate	corporate	ADJ
ijtc-843	228	10	tax	tax	NOUN
ijtc-843	228	11	revenue	revenue	NOUN
ijtc-843	228	12	:	:	PUNCT
ijtc-843	228	13	tax	tax	NOUN
ijtc-843	228	14	harmonization	harmonization	NOUN
ijtc-843	228	15	or	or	CCONJ
ijtc-843	228	16	competition	competition	NOUN
ijtc-843	228	17	?	?	PUNCT
ijtc-843	229	1	imf.org	imf.org	ADJ
ijtc-843	229	2	.	.	PUNCT
ijtc-843	230	1	https://www.imf.org/external/pubs/ft/fandd/2001/06/gropp.htm	https://www.imf.org/external/pubs/ft/fandd/2001/06/gropp.htm	PROPN
ijtc-843	230	2	gujarati	gujarati	PROPN
ijtc-843	230	3	,	,	PUNCT
ijtc-843	230	4	d.	d.	PROPN
ijtc-843	230	5	n.	n.	PROPN
ijtc-843	230	6	(	(	PUNCT
ijtc-843	230	7	2004	2004	NUM
ijtc-843	230	8	)	)	PUNCT
ijtc-843	230	9	.	.	PUNCT
ijtc-843	231	1	basic	basic	ADJ
ijtc-843	231	2	econometrics	econometric	NOUN
ijtc-843	231	3	(	(	PUNCT
ijtc-843	231	4	4th	4th	ADJ
ijtc-843	231	5	edition	edition	NOUN
ijtc-843	231	6	)	)	PUNCT
ijtc-843	231	7	.	.	PUNCT
ijtc-843	232	1	the	the	DET
ijtc-843	232	2	mcgraw	mcgraw	PROPN
ijtc-843	232	3	-	-	PUNCT
ijtc-843	232	4	hill	hill	NOUN
ijtc-843	232	5	companies	company	NOUN
ijtc-843	232	6	.	.	PUNCT
ijtc-843	233	1	hays	hay	NOUN
ijtc-843	233	2	,	,	PUNCT
ijtc-843	233	3	w.	w.	PROPN
ijtc-843	233	4	l.	l.	PROPN
ijtc-843	233	5	(	(	PUNCT
ijtc-843	233	6	1994	1994	NUM
ijtc-843	233	7	)	)	PUNCT
ijtc-843	233	8	.	.	PUNCT
ijtc-843	234	1	statistics	statistic	NOUN
ijtc-843	234	2	(	(	PUNCT
ijtc-843	234	3	5th	5th	ADJ
ijtc-843	234	4	edition	edition	NOUN
ijtc-843	234	5	)	)	PUNCT
ijtc-843	234	6	.	.	PUNCT
ijtc-843	235	1	harcourt	harcourt	PROPN
ijtc-843	235	2	brace	brace	PROPN
ijtc-843	235	3	college	college	NOUN
ijtc-843	235	4	publishers	publisher	NOUN
ijtc-843	235	5	.	.	PUNCT
ijtc-843	236	1	investdominica	investdominica	PROPN
ijtc-843	236	2	.	.	PUNCT
ijtc-843	237	1	(	(	PUNCT
ijtc-843	237	2	2023	2023	NUM
ijtc-843	237	3	,	,	PUNCT
ijtc-843	237	4	may	may	AUX
ijtc-843	237	5	10	10	NUM
ijtc-843	237	6	)	)	PUNCT
ijtc-843	237	7	.	.	PUNCT
ijtc-843	238	1	dominica	dominica	PROPN
ijtc-843	238	2	offers	offer	VERB
ijtc-843	238	3	high	high	ADJ
ijtc-843	238	4	value	value	NOUN
ijtc-843	238	5	investment	investment	NOUN
ijtc-843	238	6	opportunities	opportunity	NOUN
ijtc-843	238	7	for	for	ADP
ijtc-843	238	8	dynamic	dynamic	ADJ
ijtc-843	238	9	investors	investor	NOUN
ijtc-843	238	10	.	.	PUNCT
ijtc-843	239	1	https://www.investdominica.com/invest-here	https://www.investdominica.com/invest-here	PROPN
ijtc-843	239	2	.	.	PUNCT
ijtc-843	240	1	jenkins	jenkins	PROPN
ijtc-843	240	2	,	,	PUNCT
ijtc-843	240	3	g.	g.	PROPN
ijtc-843	240	4	,	,	PUNCT
ijtc-843	240	5	kuo	kuo	PROPN
ijtc-843	240	6	,	,	PUNCT
ijtc-843	240	7	c.-y	c.-y	NOUN
ijtc-843	240	8	.	.	PUNCT
ijtc-843	240	9	,	,	PUNCT
ijtc-843	240	10	&	&	CCONJ
ijtc-843	240	11	harberger	harberger	PROPN
ijtc-843	240	12	,	,	PUNCT
ijtc-843	240	13	a.	a.	PROPN
ijtc-843	240	14	c.	c.	PROPN
ijtc-843	240	15	(	(	PUNCT
ijtc-843	240	16	2011	2011	NUM
ijtc-843	240	17	)	)	PUNCT
ijtc-843	240	18	.	.	PUNCT
ijtc-843	241	1	cost	cost	NOUN
ijtc-843	241	2	-	-	PUNCT
ijtc-843	241	3	benefit	benefit	NOUN
ijtc-843	241	4	analysis	analysis	NOUN
ijtc-843	241	5	for	for	ADP
ijtc-843	241	6	investment	investment	NOUN
ijtc-843	241	7	decisions	decision	NOUN
ijtc-843	241	8	:	:	PUNCT
ijtc-843	241	9	chapter	chapter	NOUN
ijtc-843	241	10	11	11	NUM
ijtc-843	241	11	(	(	PUNCT
ijtc-843	241	12	economic	economic	ADJ
ijtc-843	241	13	prices	price	NOUN
ijtc-843	241	14	for	for	ADP
ijtc-843	241	15	non	non	ADJ
ijtc-843	241	16	-	-	ADJ
ijtc-843	241	17	tradable	tradable	ADJ
ijtc-843	241	18	goods	good	NOUN
ijtc-843	241	19	and	and	CCONJ
ijtc-843	241	20	services	service	NOUN
ijtc-843	241	21	)	)	PUNCT
ijtc-843	241	22	.	.	PUNCT
ijtc-843	242	1	development	development	NOUN
ijtc-843	242	2	discussion	discussion	NOUN
ijtc-843	242	3	papers	paper	NOUN
ijtc-843	242	4	.	.	PUNCT
ijtc-843	243	1	khalid	khalid	PROPN
ijtc-843	243	2	,	,	PUNCT
ijtc-843	243	3	m.	m.	NOUN
ijtc-843	243	4	a.	a.	PROPN
ijtc-843	243	5	(	(	PUNCT
ijtc-843	243	6	2016	2016	NUM
ijtc-843	243	7	)	)	PUNCT
ijtc-843	243	8	.	.	PUNCT
ijtc-843	244	1	the	the	DET
ijtc-843	244	2	impact	impact	NOUN
ijtc-843	244	3	of	of	ADP
ijtc-843	244	4	trade	trade	NOUN
ijtc-843	244	5	openness	openness	NOUN
ijtc-843	244	6	on	on	ADP
ijtc-843	244	7	economic	economic	ADJ
ijtc-843	244	8	growth	growth	NOUN
ijtc-843	244	9	in	in	ADP
ijtc-843	244	10	the	the	DET
ijtc-843	244	11	case	case	NOUN
ijtc-843	244	12	of	of	ADP
ijtc-843	244	13	turkey	turkey	NOUN
ijtc-843	244	14	.	.	PUNCT
ijtc-843	245	1	research	research	NOUN
ijtc-843	245	2	journal	journal	PROPN
ijtc-843	245	3	of	of	ADP
ijtc-843	245	4	finance	finance	NOUN
ijtc-843	245	5	and	and	CCONJ
ijtc-843	245	6	accounting	accounting	NOUN
ijtc-843	245	7	,	,	PUNCT
ijtc-843	245	8	7(10	7(10	NUM
ijtc-843	245	9	)	)	PUNCT
ijtc-843	245	10	,	,	PUNCT
ijtc-843	245	11	51–61	51–61	NUM
ijtc-843	245	12	.	.	PUNCT
ijtc-843	246	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	246	2	determinants	determinant	NOUN
ijtc-843	246	3	of	of	ADP
ijtc-843	246	4	tax	tax	NOUN
ijtc-843	246	5	revenue	revenue	NOUN
ijtc-843	246	6	in	in	ADP
ijtc-843	246	7	the	the	DET
ijtc-843	246	8	context	context	NOUN
ijtc-843	246	9	of	of	ADP
ijtc-843	246	10	international	international	ADJ
ijtc-843	246	11	transactions	transaction	NOUN
ijtc-843	246	12	in	in	ADP
ijtc-843	246	13	the	the	DET
ijtc-843	246	14	latin	latin	PROPN
ijtc-843	246	15	america	america	PROPN
ijtc-843	246	16	and	and	CCONJ
ijtc-843	246	17	carribean	carribean	PROPN
ijtc-843	246	18	(	(	PUNCT
ijtc-843	246	19	lac	lac	PROPN
ijtc-843	246	20	)	)	PUNCT
ijtc-843	246	21	region	region	NOUN
ijtc-843	246	22	2002	2002	NUM
ijtc-843	246	23	-	-	SYM
ijtc-843	246	24	2019	2019	NUM
ijtc-843	246	25	nugraha	nugraha	NOUN
ijtc-843	246	26	and	and	CCONJ
ijtc-843	246	27	wijaya	wijaya	PROPN
ijtc-843	246	28	626	626	NUM
ijtc-843	246	29	|	|	ADV
ijtc-843	246	30	ilomata	ilomata	PROPN
ijtc-843	246	31	international	international	ADJ
ijtc-843	246	32	journal	journal	NOUN
ijtc-843	246	33	of	of	ADP
ijtc-843	246	34	tax	tax	PROPN
ijtc-843	246	35	&	&	CCONJ
ijtc-843	246	36	accounting	accounting	PROPN
ijtc-843	246	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	246	38	kwaku	kwaku	PROPN
ijtc-843	246	39	,	,	PUNCT
ijtc-843	246	40	a.	a.	NOUN
ijtc-843	246	41	,	,	PUNCT
ijtc-843	246	42	economics	economic	NOUN
ijtc-843	246	43	,	,	PUNCT
ijtc-843	246	44	m.	m.	NOUN
ijtc-843	246	45	,	,	PUNCT
ijtc-843	246	46	eric	eric	PROPN
ijtc-843	246	47	,	,	PUNCT
ijtc-843	246	48	a.	a.	PROPN
ijtc-843	246	49	,	,	PUNCT
ijtc-843	246	50	&	&	CCONJ
ijtc-843	246	51	agyei	agyei	PROPN
ijtc-843	246	52	kwaku	kwaku	PROPN
ijtc-843	246	53	,	,	PUNCT
ijtc-843	246	54	n.	n.	NOUN
ijtc-843	246	55	(	(	PUNCT
ijtc-843	246	56	2018	2018	NUM
ijtc-843	246	57	)	)	PUNCT
ijtc-843	246	58	.	.	PUNCT
ijtc-843	247	1	trade	trade	NOUN
ijtc-843	247	2	tax	tax	NOUN
ijtc-843	247	3	revenue	revenue	NOUN
ijtc-843	247	4	and	and	CCONJ
ijtc-843	247	5	trade	trade	NOUN
ijtc-843	247	6	openness	openness	NOUN
ijtc-843	247	7	in	in	ADP
ijtc-843	247	8	ghana	ghana	PROPN
ijtc-843	247	9	.	.	PUNCT
ijtc-843	248	1	vlume	vlume	PROPN
ijtc-843	248	2	9	9	NUM
ijtc-843	248	3	.	.	PUNCT
ijtc-843	248	4	mugasha	mugasha	PROPN
ijtc-843	248	5	,	,	PUNCT
ijtc-843	248	6	a.	a.	NOUN
ijtc-843	248	7	(	(	PUNCT
ijtc-843	248	8	2007	2007	NUM
ijtc-843	248	9	)	)	PUNCT
ijtc-843	248	10	.	.	PUNCT
ijtc-843	249	1	solutions	solution	NOUN
ijtc-843	249	2	for	for	ADP
ijtc-843	249	3	developing	develop	VERB
ijtc-843	249	4	-	-	PUNCT
ijtc-843	249	5	country	country	NOUN
ijtc-843	249	6	external	external	ADJ
ijtc-843	249	7	debt	debt	NOUN
ijtc-843	249	8	:	:	PUNCT
ijtc-843	249	9	insolvency	insolvency	NOUN
ijtc-843	249	10	or	or	CCONJ
ijtc-843	249	11	forgiveness	forgiveness	NOUN
ijtc-843	249	12	.	.	PUNCT
ijtc-843	250	1	law	law	NOUN
ijtc-843	250	2	and	and	CCONJ
ijtc-843	250	3	business	business	NOUN
ijtc-843	250	4	review	review	NOUN
ijtc-843	250	5	of	of	ADP
ijtc-843	250	6	the	the	DET
ijtc-843	250	7	americas	america	NOUN
ijtc-843	250	8	,	,	PUNCT
ijtc-843	250	9	13(4	13(4	NUM
ijtc-843	250	10	)	)	PUNCT
ijtc-843	250	11	.	.	PUNCT
ijtc-843	251	1	obsfield	obsfield	PROPN
ijtc-843	251	2	,	,	PUNCT
ijtc-843	251	3	k.	k.	PROPN
ijtc-843	251	4	(	(	PUNCT
ijtc-843	251	5	1991	1991	NUM
ijtc-843	251	6	)	)	PUNCT
ijtc-843	251	7	.	.	PUNCT
ijtc-843	252	1	ekonomi	ekonomi	PROPN
ijtc-843	252	2	internasional	internasional	PROPN
ijtc-843	252	3	:	:	PUNCT
ijtc-843	252	4	teori	teori	PROPN
ijtc-843	252	5	dan	dan	PROPN
ijtc-843	252	6	kebijaksanaan	kebijaksanaan	PROPN
ijtc-843	252	7	(	(	PUNCT
ijtc-843	252	8	terjemahan	terjemahan	NOUN
ijtc-843	252	9	)	)	PUNCT
ijtc-843	252	10	.	.	PUNCT
ijtc-843	253	1	rajawali	rajawali	PROPN
ijtc-843	253	2	press	press	PROPN
ijtc-843	253	3	.	.	PUNCT
ijtc-843	254	1	oec	oec	INTJ
ijtc-843	254	2	.	.	PUNCT
ijtc-843	255	1	(	(	PUNCT
ijtc-843	255	2	2023	2023	NUM
ijtc-843	255	3	,	,	PUNCT
ijtc-843	255	4	may	may	AUX
ijtc-843	255	5	20	20	NUM
ijtc-843	255	6	)	)	PUNCT
ijtc-843	255	7	.	.	PUNCT
ijtc-843	256	1	coffee	coffee	NOUN
ijtc-843	256	2	in	in	ADP
ijtc-843	256	3	honduras	honduras	PROPN
ijtc-843	256	4	.	.	PUNCT
ijtc-843	257	1	https://oec.world/en/profile/bilateralproduct/coffee/reporter/hnd	https://oec.world/en/profile/bilateralproduct/coffee/reporter/hnd	PROPN
ijtc-843	257	2	.	.	PROPN
ijtc-843	257	3	o’neil	o’neil	PROPN
ijtc-843	257	4	,	,	PUNCT
ijtc-843	257	5	s.	s.	PROPN
ijtc-843	257	6	k.	k.	PROPN
ijtc-843	257	7	(	(	PUNCT
ijtc-843	257	8	2022	2022	NUM
ijtc-843	257	9	,	,	PUNCT
ijtc-843	257	10	july	july	PROPN
ijtc-843	257	11	26	26	NUM
ijtc-843	257	12	)	)	PUNCT
ijtc-843	257	13	.	.	PUNCT
ijtc-843	258	1	why	why	SCONJ
ijtc-843	258	2	latin	latin	PROPN
ijtc-843	258	3	america	america	PROPN
ijtc-843	258	4	lost	lose	VERB
ijtc-843	258	5	at	at	ADP
ijtc-843	258	6	globalization	globalization	NOUN
ijtc-843	258	7	—	—	PUNCT
ijtc-843	258	8	and	and	CCONJ
ijtc-843	258	9	how	how	SCONJ
ijtc-843	258	10	it	it	PRON
ijtc-843	258	11	can	can	AUX
ijtc-843	258	12	win	win	VERB
ijtc-843	258	13	now	now	ADV
ijtc-843	258	14	.	.	PUNCT
ijtc-843	259	1	americas	americas	PROPN
ijtc-843	259	2	qurterly	qurterly	ADV
ijtc-843	259	3	.	.	PUNCT
ijtc-843	260	1	https://www.americasquarterly.org/article/why-latin-america-lost-atglobalization-and-how-it-can-win-now/	https://www.americasquarterly.org/article/why-latin-america-lost-atglobalization-and-how-it-can-win-now/	PROPN
ijtc-843	260	2	paraguay	paraguay	PROPN
ijtc-843	260	3	solutions	solution	NOUN
ijtc-843	260	4	.	.	PUNCT
ijtc-843	261	1	(	(	PUNCT
ijtc-843	261	2	2023	2023	NUM
ijtc-843	261	3	,	,	PUNCT
ijtc-843	261	4	may	may	AUX
ijtc-843	261	5	10	10	NUM
ijtc-843	261	6	)	)	PUNCT
ijtc-843	261	7	.	.	PUNCT
ijtc-843	262	1	taxation	taxation	NOUN
ijtc-843	262	2	.	.	PUNCT
ijtc-843	263	1	https://paraguaysolutions.com/en/taxation/.	https://paraguaysolutions.com/en/taxation/.	PROPN
ijtc-843	263	2	pratomo	pratomo	NOUN
ijtc-843	263	3	,	,	PUNCT
ijtc-843	263	4	a.	a.	PROPN
ijtc-843	263	5	w.	w.	PROPN
ijtc-843	263	6	(	(	PUNCT
ijtc-843	263	7	2020	2020	NUM
ijtc-843	263	8	)	)	PUNCT
ijtc-843	263	9	.	.	PUNCT
ijtc-843	264	1	the	the	DET
ijtc-843	264	2	effect	effect	NOUN
ijtc-843	264	3	of	of	ADP
ijtc-843	264	4	foreign	foreign	ADJ
ijtc-843	264	5	direct	direct	ADJ
ijtc-843	264	6	investment	investment	NOUN
ijtc-843	264	7	on	on	ADP
ijtc-843	264	8	tax	tax	NOUN
ijtc-843	264	9	revenue	revenue	NOUN
ijtc-843	264	10	in	in	ADP
ijtc-843	264	11	developing	develop	VERB
ijtc-843	264	12	countries	country	NOUN
ijtc-843	264	13	.	.	PUNCT
ijtc-843	265	1	jurnal	jurnal	ADJ
ijtc-843	265	2	bppk	bppk	ADJ
ijtc-843	265	3	 	 	SPACE
ijtc-843	265	4	:	:	PUNCT
ijtc-843	265	5	badan	badan	PROPN
ijtc-843	265	6	pendidikan	pendidikan	PROPN
ijtc-843	265	7	dan	dan	PROPN
ijtc-843	265	8	pelatihan	pelatihan	PROPN
ijtc-843	265	9	keuangan	keuangan	PROPN
ijtc-843	265	10	,	,	PUNCT
ijtc-843	265	11	13(1	13(1	NUM
ijtc-843	265	12	)	)	PUNCT
ijtc-843	265	13	,	,	PUNCT
ijtc-843	265	14	83–95	83–95	NUM
ijtc-843	265	15	.	.	PUNCT
ijtc-843	266	1	https://doi.org/10.48108/jurnalbppk.v13i1.484	https://doi.org/10.48108/jurnalbppk.v13i1.484	VERB
ijtc-843	266	2	purba	purba	NOUN
ijtc-843	266	3	,	,	PUNCT
ijtc-843	266	4	d.	d.	PROPN
ijtc-843	266	5	,	,	PUNCT
ijtc-843	266	6	tarigan	tarigan	PROPN
ijtc-843	266	7	,	,	PUNCT
ijtc-843	266	8	w.	w.	PROPN
ijtc-843	266	9	,	,	PUNCT
ijtc-843	266	10	sinaga	sinaga	NOUN
ijtc-843	266	11	,	,	PUNCT
ijtc-843	266	12	m.	m.	NOUN
ijtc-843	266	13	,	,	PUNCT
ijtc-843	266	14	&	&	CCONJ
ijtc-843	266	15	tarigan	tarigan	PROPN
ijtc-843	266	16	,	,	PUNCT
ijtc-843	266	17	v.	v.	PROPN
ijtc-843	266	18	(	(	PUNCT
ijtc-843	266	19	2021	2021	NUM
ijtc-843	266	20	)	)	PUNCT
ijtc-843	266	21	.	.	PUNCT
ijtc-843	267	1	pelatihan	pelatihan	PROPN
ijtc-843	267	2	penggunaan	penggunaan	PROPN
ijtc-843	267	3	software	software	PROPN
ijtc-843	267	4	spss	spss	PROPN
ijtc-843	267	5	dalam	dalam	PROPN
ijtc-843	267	6	pengolahan	pengolahan	PROPN
ijtc-843	267	7	regressi	regressi	PROPN
ijtc-843	267	8	linear	linear	PROPN
ijtc-843	267	9	berganda	berganda	PROPN
ijtc-843	267	10	untuk	untuk	PROPN
ijtc-843	267	11	mahasiswa	mahasiswa	PROPN
ijtc-843	267	12	fakultas	fakulta	VERB
ijtc-843	267	13	ekonomi	ekonomi	PROPN
ijtc-843	267	14	universitas	universitas	PROPN
ijtc-843	267	15	simalungun	simalungun	PROPN
ijtc-843	267	16	di	di	PROPN
ijtc-843	267	17	masa	masa	PROPN
ijtc-843	267	18	pandemi	pandemi	PROPN
ijtc-843	267	19	covid	covid	PROPN
ijtc-843	267	20	19	19	NUM
ijtc-843	267	21	.	.	PUNCT
ijtc-843	268	1	jurnal	jurnal	ADJ
ijtc-843	268	2	karya	karya	PROPN
ijtc-843	268	3	abadi	abadi	PROPN
ijtc-843	268	4	,	,	PUNCT
ijtc-843	268	5	5(5	5(5	NUM
ijtc-843	268	6	)	)	PUNCT
ijtc-843	268	7	.	.	PUNCT
ijtc-843	269	1	pyeman	pyeman	NOUN
ijtc-843	269	2	,	,	PUNCT
ijtc-843	269	3	j.	j.	PROPN
ijtc-843	269	4	,	,	PUNCT
ijtc-843	269	5	noor	noor	PROPN
ijtc-843	269	6	,	,	PUNCT
ijtc-843	269	7	n.	n.	PROPN
ijtc-843	269	8	h.	h.	PROPN
ijtc-843	269	9	h.	h.	PROPN
ijtc-843	269	10	m.	m.	PROPN
ijtc-843	269	11	,	,	PUNCT
ijtc-843	269	12	mohamad	mohamad	PROPN
ijtc-843	269	13	,	,	PUNCT
ijtc-843	269	14	w.	w.	PROPN
ijtc-843	269	15	m.	m.	PROPN
ijtc-843	269	16	f.	f.	PROPN
ijtc-843	269	17	w.	w.	PROPN
ijtc-843	269	18	,	,	PUNCT
ijtc-843	269	19	&	&	CCONJ
ijtc-843	269	20	yahya	yahya	PROPN
ijtc-843	269	21	,	,	PUNCT
ijtc-843	269	22	a.	a.	NOUN
ijtc-843	269	23	a.	a.	NOUN
ijtc-843	269	24	(	(	PUNCT
ijtc-843	269	25	2016	2016	NUM
ijtc-843	269	26	)	)	PUNCT
ijtc-843	269	27	.	.	PUNCT
ijtc-843	270	1	factors	factor	NOUN
ijtc-843	270	2	affecting	affect	VERB
ijtc-843	270	3	external	external	ADJ
ijtc-843	270	4	debt	debt	NOUN
ijtc-843	270	5	in	in	ADP
ijtc-843	270	6	malaysia	malaysia	PROPN
ijtc-843	270	7	:	:	PUNCT
ijtc-843	270	8	an	an	DET
ijtc-843	270	9	empirical	empirical	ADJ
ijtc-843	270	10	investigation	investigation	NOUN
ijtc-843	270	11	.	.	PUNCT
ijtc-843	271	1	in	in	ADP
ijtc-843	271	2	proceedings	proceeding	NOUN
ijtc-843	271	3	of	of	ADP
ijtc-843	271	4	the	the	DET
ijtc-843	271	5	1st	1st	ADJ
ijtc-843	271	6	aagbs	aagbs	ADJ
ijtc-843	271	7	international	international	ADJ
ijtc-843	271	8	conference	conference	NOUN
ijtc-843	271	9	on	on	ADP
ijtc-843	271	10	business	business	NOUN
ijtc-843	271	11	management	management	NOUN
ijtc-843	271	12	2014	2014	NUM
ijtc-843	271	13	(	(	PUNCT
ijtc-843	271	14	aicobm	aicobm	PROPN
ijtc-843	271	15	2014	2014	NUM
ijtc-843	271	16	)	)	PUNCT
ijtc-843	271	17	(	(	PUNCT
ijtc-843	271	18	pp	pp	ADV
ijtc-843	271	19	.	.	PUNCT
ijtc-843	272	1	449–455	449–455	NUM
ijtc-843	272	2	)	)	PUNCT
ijtc-843	272	3	.	.	PUNCT
ijtc-843	273	1	springer	springer	PROPN
ijtc-843	273	2	singapore	singapore	PROPN
ijtc-843	273	3	.	.	PUNCT
ijtc-843	274	1	https://doi.org/10.1007/978-981-287-426-9_39	https://doi.org/10.1007/978-981-287-426-9_39	PROPN
ijtc-843	274	2	raza	raza	PROPN
ijtc-843	274	3	,	,	PUNCT
ijtc-843	274	4	w.	w.	PROPN
ijtc-843	274	5	,	,	PUNCT
ijtc-843	274	6	&	&	CCONJ
ijtc-843	274	7	grohs	grohs	PROPN
ijtc-843	274	8	,	,	PUNCT
ijtc-843	274	9	h.	h.	PROPN
ijtc-843	274	10	(	(	PUNCT
ijtc-843	274	11	2022	2022	NUM
ijtc-843	274	12	)	)	PUNCT
ijtc-843	274	13	.	.	PUNCT
ijtc-843	275	1	trade	trade	NOUN
ijtc-843	275	2	aspects	aspect	NOUN
ijtc-843	275	3	of	of	ADP
ijtc-843	275	4	china	china	PROPN
ijtc-843	275	5	’s	’s	PART
ijtc-843	275	6	presence	presence	NOUN
ijtc-843	275	7	in	in	ADP
ijtc-843	275	8	latin	latin	PROPN
ijtc-843	275	9	america	america	PROPN
ijtc-843	275	10	and	and	CCONJ
ijtc-843	275	11	the	the	DET
ijtc-843	275	12	caribbean	caribbean	PROPN
ijtc-843	275	13	.	.	PUNCT
ijtc-843	276	1	saibum	saibum	PROPN
ijtc-843	276	2	m.o	m.o	PROPN
ijtc-843	276	3	.	.	PROPN
ijtc-843	276	4	,	,	PUNCT
ijtc-843	276	5	&	&	CCONJ
ijtc-843	276	6	olatunbosun	olatunbosun	NOUN
ijtc-843	276	7	,	,	PUNCT
ijtc-843	276	8	o.	o.	PROPN
ijtc-843	276	9	s.	s.	PROPN
ijtc-843	276	10	(	(	PUNCT
ijtc-843	276	11	2013	2013	NUM
ijtc-843	276	12	)	)	PUNCT
ijtc-843	276	13	.	.	PUNCT
ijtc-843	277	1	macroeconomic	macroeconomic	ADJ
ijtc-843	277	2	determinants	determinant	NOUN
ijtc-843	277	3	of	of	ADP
ijtc-843	277	4	tax	tax	NOUN
ijtc-843	277	5	revenue	revenue	NOUN
ijtc-843	277	6	in	in	ADP
ijtc-843	277	7	nigeria	nigeria	PROPN
ijtc-843	277	8	(	(	PUNCT
ijtc-843	277	9	1970	1970	NUM
ijtc-843	277	10	-	-	SYM
ijtc-843	277	11	2011	2011	NUM
ijtc-843	277	12	)	)	PUNCT
ijtc-843	277	13	.	.	PUNCT
ijtc-843	278	1	world	world	NOUN
ijtc-843	278	2	applied	apply	VERB
ijtc-843	278	3	sciences	science	NOUN
ijtc-843	278	4	journal	journal	NOUN
ijtc-843	278	5	,	,	PUNCT
ijtc-843	278	6	28(1	28(1	NOUN
ijtc-843	278	7	)	)	PUNCT
ijtc-843	278	8	,	,	PUNCT
ijtc-843	278	9	27–35	27–35	NUM
ijtc-843	278	10	.	.	PUNCT
ijtc-843	278	11	shubita	shubita	PROPN
ijtc-843	278	12	,	,	PUNCT
ijtc-843	278	13	r.	r.	PROPN
ijtc-843	278	14	f.	f.	PROPN
ijtc-843	278	15	,	,	PUNCT
ijtc-843	278	16	&	&	CCONJ
ijtc-843	278	17	warrad	warrad	NOUN
ijtc-843	278	18	,	,	PUNCT
ijtc-843	278	19	t.	t.	NOUN
ijtc-843	278	20	a.	a.	NOUN
ijtc-843	278	21	(	(	PUNCT
ijtc-843	278	22	2018	2018	NUM
ijtc-843	278	23	)	)	PUNCT
ijtc-843	278	24	.	.	PUNCT
ijtc-843	279	1	the	the	DET
ijtc-843	279	2	effects	effect	NOUN
ijtc-843	279	3	of	of	ADP
ijtc-843	279	4	international	international	ADJ
ijtc-843	279	5	trade	trade	NOUN
ijtc-843	279	6	openness	openness	NOUN
ijtc-843	279	7	on	on	ADP
ijtc-843	279	8	government	government	NOUN
ijtc-843	279	9	revenue	revenue	NOUN
ijtc-843	279	10	:	:	PUNCT
ijtc-843	279	11	empirical	empirical	ADJ
ijtc-843	279	12	evidence	evidence	NOUN
ijtc-843	279	13	from	from	ADP
ijtc-843	279	14	middle	middle	PROPN
ijtc-843	279	15	east	east	PROPN
ijtc-843	279	16	and	and	CCONJ
ijtc-843	279	17	north	north	ADJ
ijtc-843	279	18	african	african	ADJ
ijtc-843	279	19	region	region	NOUN
ijtc-843	279	20	countries	country	NOUN
ijtc-843	279	21	.	.	PUNCT
ijtc-843	280	1	international	international	ADJ
ijtc-843	280	2	journal	journal	PROPN
ijtc-843	280	3	of	of	ADP
ijtc-843	280	4	ecconomics	ecconomic	NOUN
ijtc-843	280	5	and	and	CCONJ
ijtc-843	280	6	financial	financial	ADJ
ijtc-843	280	7	issues	issue	NOUN
ijtc-843	280	8	,	,	PUNCT
ijtc-843	280	9	8(1	8(1	NOUN
ijtc-843	280	10	)	)	PUNCT
ijtc-843	280	11	,	,	PUNCT
ijtc-843	280	12	153–160	153–160	NUM
ijtc-843	280	13	.	.	PUNCT
ijtc-843	281	1	soomro	soomro	PROPN
ijtc-843	281	2	,	,	PUNCT
ijtc-843	281	3	d.	d.	PROPN
ijtc-843	281	4	(	(	PUNCT
ijtc-843	281	5	2022	2022	NUM
ijtc-843	281	6	,	,	PUNCT
ijtc-843	281	7	july	july	PROPN
ijtc-843	281	8	14	14	NUM
ijtc-843	281	9	)	)	PUNCT
ijtc-843	281	10	.	.	PUNCT
ijtc-843	282	1	how	how	SCONJ
ijtc-843	282	2	to	to	PART
ijtc-843	282	3	become	become	VERB
ijtc-843	282	4	a	a	DET
ijtc-843	282	5	0	0	NUM
ijtc-843	282	6	%	%	NOUN
ijtc-843	282	7	paraguay	paraguay	NOUN
ijtc-843	282	8	tax	tax	NOUN
ijtc-843	282	9	resident	resident	NOUN
ijtc-843	282	10	without	without	ADP
ijtc-843	282	11	living	live	VERB
ijtc-843	282	12	there	there	ADV
ijtc-843	282	13	.	.	PUNCT
ijtc-843	283	1	https://visadb.io/blog/how-to-become-a-0--paraguay-tax-resident-without-livingthere-62cf1662a7fcdcd95e3300b2	https://visadb.io/blog/how-to-become-a-0--paraguay-tax-resident-without-livingthere-62cf1662a7fcdcd95e3300b2	PROPN
ijtc-843	283	2	.	.	PUNCT
ijtc-843	283	3	sunlife	sunlife	NOUN
ijtc-843	283	4	.	.	PUNCT
ijtc-843	284	1	(	(	PUNCT
ijtc-843	284	2	2023	2023	NUM
ijtc-843	284	3	,	,	PUNCT
ijtc-843	284	4	may	may	AUX
ijtc-843	284	5	10	10	NUM
ijtc-843	284	6	)	)	PUNCT
ijtc-843	284	7	.	.	PUNCT
ijtc-843	284	8	is	be	AUX
ijtc-843	284	9	dominican	dominican	PROPN
ijtc-843	284	10	republic	republic	PROPN
ijtc-843	284	11	a	a	DET
ijtc-843	284	12	tax	tax	NOUN
ijtc-843	284	13	haven	haven	NOUN
ijtc-843	284	14	?	?	PUNCT
ijtc-843	285	1	https://sunlife.realestate/blog/isdominican-republic-a-taxhaven/#:~:text=although%20the%20dominican%20republic%20is,this%20also%20a	https://sunlife.realestate/blog/isdominican-republic-a-taxhaven/#:~:text=although%20the%20dominican%20republic%20is,this%20also%20a	NOUN
ijtc-843	285	2	pplies%20to%20businesses	pplies%20to%20businesse	NOUN
ijtc-843	285	3	.	.	PUNCT
ijtc-843	286	1	takayama	takayama	PROPN
ijtc-843	286	2	,	,	PUNCT
ijtc-843	286	3	h.	h.	PROPN
ijtc-843	286	4	(	(	PUNCT
ijtc-843	286	5	2023	2023	NUM
ijtc-843	286	6	)	)	PUNCT
ijtc-843	286	7	.	.	PUNCT
ijtc-843	287	1	greenfield	greenfield	NOUN
ijtc-843	287	2	or	or	CCONJ
ijtc-843	287	3	brownfield	brownfield	NOUN
ijtc-843	287	4	?	?	PUNCT
ijtc-843	288	1	fdi	fdi	NOUN
ijtc-843	288	2	entry	entry	NOUN
ijtc-843	288	3	mode	mode	NOUN
ijtc-843	288	4	and	and	CCONJ
ijtc-843	288	5	intangible	intangible	ADJ
ijtc-843	288	6	capital	capital	NOUN
ijtc-843	288	7	.	.	PUNCT
ijtc-843	289	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-843	289	2	determinants	determinant	NOUN
ijtc-843	289	3	of	of	ADP
ijtc-843	289	4	tax	tax	NOUN
ijtc-843	289	5	revenue	revenue	NOUN
ijtc-843	289	6	in	in	ADP
ijtc-843	289	7	the	the	DET
ijtc-843	289	8	context	context	NOUN
ijtc-843	289	9	of	of	ADP
ijtc-843	289	10	international	international	ADJ
ijtc-843	289	11	transactions	transaction	NOUN
ijtc-843	289	12	in	in	ADP
ijtc-843	289	13	the	the	DET
ijtc-843	289	14	latin	latin	PROPN
ijtc-843	289	15	america	america	PROPN
ijtc-843	289	16	and	and	CCONJ
ijtc-843	289	17	carribean	carribean	PROPN
ijtc-843	289	18	(	(	PUNCT
ijtc-843	289	19	lac	lac	PROPN
ijtc-843	289	20	)	)	PUNCT
ijtc-843	289	21	region	region	NOUN
ijtc-843	289	22	2002	2002	NUM
ijtc-843	289	23	-	-	SYM
ijtc-843	289	24	2019	2019	NUM
ijtc-843	289	25	nugraha	nugraha	NOUN
ijtc-843	289	26	and	and	CCONJ
ijtc-843	289	27	wijaya	wijaya	NOUN
ijtc-843	289	28	627	627	NUM
ijtc-843	289	29	|	|	NOUN
ijtc-843	289	30	ilomata	ilomata	NOUN
ijtc-843	289	31	international	international	ADJ
ijtc-843	289	32	journal	journal	NOUN
ijtc-843	289	33	of	of	ADP
ijtc-843	289	34	tax	tax	PROPN
ijtc-843	289	35	&	&	CCONJ
ijtc-843	289	36	accounting	accounting	PROPN
ijtc-843	289	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-843	289	38	tanna	tanna	PROPN
ijtc-843	289	39	,	,	PUNCT
ijtc-843	289	40	s.	s.	PROPN
ijtc-843	289	41	,	,	PUNCT
ijtc-843	289	42	li	li	PROPN
ijtc-843	289	43	,	,	PUNCT
ijtc-843	289	44	c.	c.	PROPN
ijtc-843	289	45	,	,	PUNCT
ijtc-843	289	46	&	&	CCONJ
ijtc-843	289	47	de	de	X
ijtc-843	289	48	vita	vita	PROPN
ijtc-843	289	49	,	,	PUNCT
ijtc-843	289	50	g.	g.	PROPN
ijtc-843	289	51	(	(	PUNCT
ijtc-843	289	52	2018	2018	NUM
ijtc-843	289	53	)	)	PUNCT
ijtc-843	289	54	.	.	PUNCT
ijtc-843	290	1	the	the	DET
ijtc-843	290	2	role	role	NOUN
ijtc-843	290	3	of	of	ADP
ijtc-843	290	4	external	external	ADJ
ijtc-843	290	5	debt	debt	NOUN
ijtc-843	290	6	in	in	ADP
ijtc-843	290	7	the	the	DET
ijtc-843	290	8	foreign	foreign	ADJ
ijtc-843	290	9	direct	direct	ADJ
ijtc-843	290	10	investment	investment	NOUN
ijtc-843	290	11	-	-	PUNCT
ijtc-843	290	12	growth	growth	NOUN
ijtc-843	290	13	relationship	relationship	NOUN
ijtc-843	290	14	.	.	PUNCT
ijtc-843	291	1	international	international	ADJ
ijtc-843	291	2	journal	journal	PROPN
ijtc-843	291	3	of	of	ADP
ijtc-843	291	4	finance	finance	PROPN
ijtc-843	291	5	&	&	CCONJ
ijtc-843	291	6	economics	economic	NOUN
ijtc-843	291	7	,	,	PUNCT
ijtc-843	291	8	23(4	23(4	NOUN
ijtc-843	291	9	)	)	PUNCT
ijtc-843	291	10	,	,	PUNCT
ijtc-843	291	11	393–412	393–412	NUM
ijtc-843	291	12	.	.	PUNCT
ijtc-843	292	1	https://doi.org/10.1002/ijfe.1628	https://doi.org/10.1002/ijfe.1628	PROPN
ijtc-843	292	2	tanzi	tanzi	PROPN
ijtc-843	292	3	,	,	PUNCT
ijtc-843	292	4	v.	v.	ADV
ijtc-843	292	5	,	,	PUNCT
ijtc-843	292	6	&	&	CCONJ
ijtc-843	292	7	zee	zee	PROPN
ijtc-843	292	8	,	,	PUNCT
ijtc-843	292	9	h.	h.	PROPN
ijtc-843	292	10	(	(	PUNCT
ijtc-843	292	11	2001	2001	NUM
ijtc-843	292	12	)	)	PUNCT
ijtc-843	292	13	.	.	PUNCT
ijtc-843	293	1	tax	tax	NOUN
ijtc-843	293	2	policy	policy	NOUN
ijtc-843	293	3	for	for	ADP
ijtc-843	293	4	developing	develop	VERB
ijtc-843	293	5	countries	country	NOUN
ijtc-843	293	6	.	.	PUNCT
ijtc-843	294	1	imf	imf	PROPN
ijtc-843	294	2	economic	economic	ADJ
ijtc-843	294	3	issues	issue	NOUN
ijtc-843	294	4	,	,	PUNCT
ijtc-843	294	5	27	27	NUM
ijtc-843	294	6	.	.	PUNCT
ijtc-843	295	1	trade.gov	trade.gov	ADJ
ijtc-843	295	2	.	.	PUNCT
ijtc-843	295	3	(	(	PUNCT
ijtc-843	295	4	2022	2022	NUM
ijtc-843	295	5	,	,	PUNCT
ijtc-843	295	6	september	september	PROPN
ijtc-843	295	7	23	23	NUM
ijtc-843	295	8	)	)	PUNCT
ijtc-843	295	9	.	.	PUNCT
ijtc-843	296	1	mexico	mexico	PROPN
ijtc-843	296	2	trade	trade	NOUN
ijtc-843	296	3	agreements	agreement	NOUN
ijtc-843	296	4	.	.	PUNCT
ijtc-843	297	1	international	international	ADJ
ijtc-843	297	2	trade	trade	PROPN
ijtc-843	297	3	administration	administration	NOUN
ijtc-843	297	4	.	.	PUNCT
ijtc-843	298	1	https://www.trade.gov/country-commercial-guides/mexico-trade-agreements	https://www.trade.gov/country-commercial-guides/mexico-trade-agreement	NOUN
ijtc-843	298	2	wijaya	wijaya	PROPN
ijtc-843	298	3	,	,	PUNCT
ijtc-843	298	4	s.	s.	PROPN
ijtc-843	298	5	,	,	PUNCT
ijtc-843	298	6	&	&	CCONJ
ijtc-843	298	7	dewi	dewi	PROPN
ijtc-843	298	8	,	,	PUNCT
ijtc-843	298	9	a.	a.	PROPN
ijtc-843	298	10	k.	k.	PROPN
ijtc-843	298	11	(	(	PUNCT
ijtc-843	298	12	2022	2022	NUM
ijtc-843	298	13	)	)	PUNCT
ijtc-843	298	14	.	.	PUNCT
ijtc-843	299	1	determinants	determinant	NOUN
ijtc-843	299	2	of	of	ADP
ijtc-843	299	3	foreign	foreign	ADJ
ijtc-843	299	4	direct	direct	ADJ
ijtc-843	299	5	investment	investment	NOUN
ijtc-843	299	6	and	and	CCONJ
ijtc-843	299	7	its	its	PRON
ijtc-843	299	8	implications	implication	NOUN
ijtc-843	299	9	on	on	ADP
ijtc-843	299	10	tax	tax	NOUN
ijtc-843	299	11	revenue	revenue	NOUN
ijtc-843	299	12	in	in	ADP
ijtc-843	299	13	indonesia	indonesia	PROPN
ijtc-843	299	14	.	.	PUNCT
ijtc-843	300	1	jppi	jppi	PROPN
ijtc-843	300	2	(	(	PUNCT
ijtc-843	300	3	jurnal	jurnal	ADJ
ijtc-843	300	4	penelitian	penelitian	PROPN
ijtc-843	300	5	pendidikan	pendidikan	PROPN
ijtc-843	300	6	indonesia	indonesia	PROPN
ijtc-843	300	7	)	)	PUNCT
ijtc-843	300	8	,	,	PUNCT
ijtc-843	300	9	8(3	8(3	NUM
ijtc-843	300	10	)	)	PUNCT
ijtc-843	300	11	,	,	PUNCT
ijtc-843	300	12	719	719	X
ijtc-843	300	13	.	.	PUNCT
ijtc-843	300	14	https://doi.org/10.29210/020221523	https://doi.org/10.29210/020221523	NOUN
ijtc-843	300	15	zakaria	zakaria	NOUN
ijtc-843	300	16	,	,	PUNCT
ijtc-843	300	17	m.	m.	NOUN
ijtc-843	300	18	(	(	PUNCT
ijtc-843	300	19	2012	2012	NUM
ijtc-843	300	20	)	)	PUNCT
ijtc-843	300	21	.	.	PUNCT
ijtc-843	301	1	interlinkages	interlinkage	NOUN
ijtc-843	301	2	between	between	ADP
ijtc-843	301	3	openness	openness	NOUN
ijtc-843	301	4	and	and	CCONJ
ijtc-843	301	5	foreign	foreign	ADJ
ijtc-843	301	6	debt	debt	NOUN
ijtc-843	301	7	in	in	ADP
ijtc-843	301	8	pakistan	pakistan	PROPN
ijtc-843	301	9	.	.	PUNCT
ijtc-843	302	1	dogus	dogus	PROPN
ijtc-843	302	2	universitesi	universitesi	PROPN
ijtc-843	302	3	dergisi	dergisi	PROPN
ijtc-843	302	4	,	,	PUNCT
ijtc-843	302	5	13(1	13(1	NUM
ijtc-843	302	6	)	)	PUNCT
ijtc-843	302	7	,	,	PUNCT
ijtc-843	302	8	161–170	161–170	NUM
ijtc-843	302	9	.	.	PUNCT
ijtc-843	303	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ