id	sid	tid	token	lemma	pos
ijtc-844	1	1	the	the	DET
ijtc-844	1	2	illomata	illomata	PROPN
ijtc-844	1	3	international	international	PROPN
ijtc-844	1	4	journal	journal	PROPN
ijtc-844	1	5	of	of	ADP
ijtc-844	1	6	management	management	NOUN
ijtc-844	1	7	ilomata	ilomata	PROPN
ijtc-844	1	8	international	international	ADJ
ijtc-844	1	9	journal	journal	NOUN
ijtc-844	1	10	of	of	ADP
ijtc-844	1	11	tax	tax	PROPN
ijtc-844	1	12	&	&	CCONJ
ijtc-844	1	13	accounting	account	VERB
ijtc-844	1	14	p	p	PROPN
ijtc-844	1	15	-	-	PUNCT
ijtc-844	1	16	issn	issn	NOUN
ijtc-844	1	17	:	:	PUNCT
ijtc-844	1	18	2714	2714	NUM
ijtc-844	1	19	-	-	SYM
ijtc-844	1	20	9838	9838	NUM
ijtc-844	1	21	;	;	PUNCT
ijtc-844	1	22	e	e	X
ijtc-844	1	23	-	-	PUNCT
ijtc-844	1	24	issn	issn	NOUN
ijtc-844	1	25	:	:	PUNCT
ijtc-844	1	26	2714	2714	NUM
ijtc-844	1	27	-	-	SYM
ijtc-844	1	28	9846	9846	NUM
ijtc-844	1	29	volume	volume	NOUN
ijtc-844	1	30	4	4	NUM
ijtc-844	1	31	,	,	PUNCT
ijtc-844	1	32	issue	issue	NOUN
ijtc-844	1	33	3	3	NUM
ijtc-844	1	34	july	july	PROPN
ijtc-844	1	35	2023	2023	NUM
ijtc-844	1	36	page	page	NOUN
ijtc-844	1	37	no	no	NOUN
ijtc-844	1	38	.	.	NOUN
ijtc-844	2	1	628	628	NUM
ijtc-844	2	2	-	-	SYM
ijtc-844	2	3	645	645	NUM
ijtc-844	2	4	628	628	NUM
ijtc-844	2	5	|	|	ADV
ijtc-844	2	6	ilomata	ilomata	PROPN
ijtc-844	2	7	international	international	ADJ
ijtc-844	2	8	journal	journal	NOUN
ijtc-844	2	9	of	of	ADP
ijtc-844	2	10	tax	tax	PROPN
ijtc-844	2	11	&	&	CCONJ
ijtc-844	2	12	accounting	accounting	PROPN
ijtc-844	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	2	14	searching	search	VERB
ijtc-844	2	15	for	for	ADP
ijtc-844	2	16	tax	tax	NOUN
ijtc-844	2	17	revenue	revenue	NOUN
ijtc-844	2	18	determinants	determinant	NOUN
ijtc-844	2	19	in	in	ADP
ijtc-844	2	20	n-11	n-11	PROPN
ijtc-844	2	21	:	:	PUNCT
ijtc-844	2	22	the	the	DET
ijtc-844	2	23	moderating	moderate	VERB
ijtc-844	2	24	role	role	NOUN
ijtc-844	2	25	of	of	ADP
ijtc-844	2	26	regulatory	regulatory	ADJ
ijtc-844	2	27	quality	quality	NOUN
ijtc-844	2	28	emilio	emilio	PROPN
ijtc-844	2	29	pascal1	pascal1	PROPN
ijtc-844	2	30	,	,	PUNCT
ijtc-844	2	31	suparna	suparna	ADJ
ijtc-844	2	32	wijaya2	wijaya2	PROPN
ijtc-844	2	33	1politeknik	1politeknik	NUM
ijtc-844	2	34	keuangan	keuangan	PROPN
ijtc-844	2	35	negara	negara	PROPN
ijtc-844	2	36	stan	stan	PROPN
ijtc-844	2	37	,	,	PUNCT
ijtc-844	2	38	indonesia	indonesia	PROPN
ijtc-844	2	39	2universitas	2universitas	NUM
ijtc-844	2	40	pembangunan	pembangunan	PROPN
ijtc-844	2	41	nasional	nasional	ADJ
ijtc-844	2	42	veteran	veteran	NOUN
ijtc-844	2	43	jakarta	jakarta	PROPN
ijtc-844	2	44	,	,	PUNCT
ijtc-844	2	45	indonesia	indonesia	PROPN
ijtc-844	2	46	correspondent	correspondent	NOUN
ijtc-844	2	47	:	:	PUNCT
ijtc-844	2	48	4122220018_emil@pknstan.ac.id	4122220018_emil@pknstan.ac.id	NUM
ijtc-844	2	49	received	receive	VERB
ijtc-844	2	50	:	:	PUNCT
ijtc-844	2	51	may	may	AUX
ijtc-844	2	52	20	20	NUM
ijtc-844	2	53	,	,	PUNCT
ijtc-844	2	54	2023	2023	NUM
ijtc-844	2	55	accepted	accept	VERB
ijtc-844	2	56	:	:	PUNCT
ijtc-844	2	57	july	july	PROPN
ijtc-844	2	58	29	29	NUM
ijtc-844	2	59	,	,	PUNCT
ijtc-844	2	60	2023	2023	NUM
ijtc-844	2	61	published	publish	VERB
ijtc-844	2	62	:	:	PUNCT
ijtc-844	2	63	july	july	PROPN
ijtc-844	2	64	31	31	NUM
ijtc-844	2	65	,	,	PUNCT
ijtc-844	2	66	2023	2023	NUM
ijtc-844	2	67	citation	citation	NOUN
ijtc-844	2	68	:	:	PUNCT
ijtc-844	3	1	pascal	pascal	PROPN
ijtc-844	3	2	,	,	PUNCT
ijtc-844	3	3	e.	e.	PROPN
ijtc-844	3	4	,	,	PUNCT
ijtc-844	3	5	wijaya	wijaya	PROPN
ijtc-844	3	6	,	,	PUNCT
ijtc-844	3	7	s	s	PROPN
ijtc-844	3	8	..	..	PUNCT
ijtc-844	3	9	(	(	PUNCT
ijtc-844	3	10	2021	2021	NUM
ijtc-844	3	11	searching	search	VERB
ijtc-844	3	12	for	for	ADP
ijtc-844	3	13	tax	tax	NOUN
ijtc-844	3	14	revenue	revenue	NOUN
ijtc-844	3	15	determinants	determinant	NOUN
ijtc-844	3	16	in	in	ADP
ijtc-844	3	17	n-11	n-11	PROPN
ijtc-844	3	18	:	:	PUNCT
ijtc-844	3	19	the	the	DET
ijtc-844	3	20	moderating	moderate	VERB
ijtc-844	3	21	role	role	NOUN
ijtc-844	3	22	of	of	ADP
ijtc-844	3	23	regulatory	regulatory	ADJ
ijtc-844	3	24	quality	quality	NOUN
ijtc-844	3	25	.	.	PUNCT
ijtc-844	4	1	ilomata	ilomata	PROPN
ijtc-844	4	2	international	international	ADJ
ijtc-844	4	3	journal	journal	NOUN
ijtc-844	4	4	of	of	ADP
ijtc-844	4	5	tax	tax	NOUN
ijtc-844	4	6	and	and	CCONJ
ijtc-844	4	7	accounting	accounting	NOUN
ijtc-844	4	8	,	,	PUNCT
ijtc-844	4	9	4(3	4(3	NUM
ijtc-844	4	10	)	)	PUNCT
ijtc-844	4	11	,	,	PUNCT
ijtc-844	4	12	628	628	NUM
ijtc-844	4	13	-	-	SYM
ijtc-844	4	14	645	645	NUM
ijtc-844	4	15	.	.	PUNCT
ijtc-844	5	1	https://doi.org/10.52728/ijtc.v4i3.844	https://doi.org/10.52728/ijtc.v4i3.844	NOUN
ijtc-844	5	2	abstract	abstract	NOUN
ijtc-844	5	3	:	:	PUNCT
ijtc-844	5	4	this	this	DET
ijtc-844	5	5	study	study	NOUN
ijtc-844	5	6	aimed	aim	VERB
ijtc-844	5	7	to	to	PART
ijtc-844	5	8	analyze	analyze	VERB
ijtc-844	5	9	the	the	DET
ijtc-844	5	10	effects	effect	NOUN
ijtc-844	5	11	of	of	ADP
ijtc-844	5	12	the	the	DET
ijtc-844	5	13	agricultural	agricultural	ADJ
ijtc-844	5	14	sector	sector	NOUN
ijtc-844	5	15	and	and	CCONJ
ijtc-844	5	16	the	the	DET
ijtc-844	5	17	foreign	foreign	ADJ
ijtc-844	5	18	direct	direct	ADJ
ijtc-844	5	19	investment	investment	NOUN
ijtc-844	5	20	(	(	PUNCT
ijtc-844	5	21	hereinafter	hereinafter	NOUN
ijtc-844	5	22	referred	refer	VERB
ijtc-844	5	23	to	to	ADP
ijtc-844	5	24	as	as	ADP
ijtc-844	5	25	fdi	fdi	PROPN
ijtc-844	5	26	)	)	PUNCT
ijtc-844	5	27	on	on	ADP
ijtc-844	5	28	tax	tax	NOUN
ijtc-844	5	29	revenue	revenue	NOUN
ijtc-844	5	30	in	in	ADP
ijtc-844	5	31	the	the	DET
ijtc-844	5	32	next	next	ADJ
ijtc-844	5	33	eleven	eleven	NUM
ijtc-844	5	34	(	(	PUNCT
ijtc-844	5	35	n-11	n-11	NOUN
ijtc-844	5	36	)	)	PUNCT
ijtc-844	5	37	countries	country	NOUN
ijtc-844	5	38	.	.	PUNCT
ijtc-844	6	1	in	in	ADP
ijtc-844	6	2	this	this	DET
ijtc-844	6	3	research	research	NOUN
ijtc-844	6	4	,	,	PUNCT
ijtc-844	6	5	a	a	DET
ijtc-844	6	6	moderating	moderate	VERB
ijtc-844	6	7	variable	variable	NOUN
ijtc-844	6	8	of	of	ADP
ijtc-844	6	9	regulatory	regulatory	ADJ
ijtc-844	6	10	quality	quality	NOUN
ijtc-844	6	11	was	be	AUX
ijtc-844	6	12	used	use	VERB
ijtc-844	6	13	.	.	PUNCT
ijtc-844	7	1	the	the	DET
ijtc-844	7	2	data	datum	NOUN
ijtc-844	7	3	were	be	AUX
ijtc-844	7	4	obtained	obtain	VERB
ijtc-844	7	5	from	from	ADP
ijtc-844	7	6	the	the	DET
ijtc-844	7	7	world	world	NOUN
ijtc-844	7	8	bank	bank	PROPN
ijtc-844	7	9	and	and	CCONJ
ijtc-844	7	10	analyzed	analyze	VERB
ijtc-844	7	11	using	use	VERB
ijtc-844	7	12	panel	panel	NOUN
ijtc-844	7	13	data	datum	NOUN
ijtc-844	7	14	regression	regression	NOUN
ijtc-844	7	15	.	.	PUNCT
ijtc-844	8	1	the	the	DET
ijtc-844	8	2	dependent	dependent	ADJ
ijtc-844	8	3	variable	variable	NOUN
ijtc-844	8	4	in	in	ADP
ijtc-844	8	5	this	this	DET
ijtc-844	8	6	study	study	NOUN
ijtc-844	8	7	was	be	AUX
ijtc-844	8	8	tax	tax	NOUN
ijtc-844	8	9	revenue	revenue	NOUN
ijtc-844	8	10	,	,	PUNCT
ijtc-844	8	11	whereas	whereas	SCONJ
ijtc-844	8	12	the	the	DET
ijtc-844	8	13	independent	independent	ADJ
ijtc-844	8	14	variables	variable	NOUN
ijtc-844	8	15	comprised	comprise	VERB
ijtc-844	8	16	the	the	DET
ijtc-844	8	17	agricultural	agricultural	ADJ
ijtc-844	8	18	sector	sector	NOUN
ijtc-844	8	19	,	,	PUNCT
ijtc-844	8	20	the	the	DET
ijtc-844	8	21	fdi	fdi	PROPN
ijtc-844	8	22	,	,	PUNCT
ijtc-844	8	23	the	the	DET
ijtc-844	8	24	agricultural	agricultural	ADJ
ijtc-844	8	25	sector	sector	NOUN
ijtc-844	8	26	moderated	moderate	VERB
ijtc-844	8	27	by	by	ADP
ijtc-844	8	28	regulatory	regulatory	ADJ
ijtc-844	8	29	quality	quality	NOUN
ijtc-844	8	30	,	,	PUNCT
ijtc-844	8	31	the	the	DET
ijtc-844	8	32	fdi	fdi	NOUN
ijtc-844	8	33	moderated	moderate	VERB
ijtc-844	8	34	by	by	ADP
ijtc-844	8	35	regulatory	regulatory	ADJ
ijtc-844	8	36	quality	quality	NOUN
ijtc-844	8	37	,	,	PUNCT
ijtc-844	8	38	and	and	CCONJ
ijtc-844	8	39	the	the	DET
ijtc-844	8	40	regulatory	regulatory	ADJ
ijtc-844	8	41	quality	quality	NOUN
ijtc-844	8	42	.	.	PUNCT
ijtc-844	9	1	the	the	DET
ijtc-844	9	2	results	result	NOUN
ijtc-844	9	3	indicate	indicate	VERB
ijtc-844	9	4	that	that	SCONJ
ijtc-844	9	5	all	all	DET
ijtc-844	9	6	independent	independent	ADJ
ijtc-844	9	7	variables	variable	NOUN
ijtc-844	9	8	simultaneously	simultaneously	ADV
ijtc-844	9	9	affect	affect	VERB
ijtc-844	9	10	tax	tax	NOUN
ijtc-844	9	11	revenue	revenue	NOUN
ijtc-844	9	12	.	.	PUNCT
ijtc-844	10	1	however	however	ADV
ijtc-844	10	2	,	,	PUNCT
ijtc-844	10	3	when	when	SCONJ
ijtc-844	10	4	investigating	investigate	VERB
ijtc-844	10	5	partially	partially	ADV
ijtc-844	10	6	,	,	PUNCT
ijtc-844	10	7	fdi	fdi	PROPN
ijtc-844	10	8	,	,	PUNCT
ijtc-844	10	9	the	the	DET
ijtc-844	10	10	agricultural	agricultural	ADJ
ijtc-844	10	11	sector	sector	NOUN
ijtc-844	10	12	moderated	moderate	VERB
ijtc-844	10	13	by	by	ADP
ijtc-844	10	14	regulatory	regulatory	ADJ
ijtc-844	10	15	quality	quality	NOUN
ijtc-844	10	16	,	,	PUNCT
ijtc-844	10	17	and	and	CCONJ
ijtc-844	10	18	regulatory	regulatory	ADJ
ijtc-844	10	19	quality	quality	NOUN
ijtc-844	10	20	have	have	VERB
ijtc-844	10	21	a	a	DET
ijtc-844	10	22	positive	positive	ADJ
ijtc-844	10	23	effect	effect	NOUN
ijtc-844	10	24	on	on	ADP
ijtc-844	10	25	tax	tax	NOUN
ijtc-844	10	26	revenue	revenue	NOUN
ijtc-844	10	27	while	while	SCONJ
ijtc-844	10	28	fdi	fdi	PROPN
ijtc-844	10	29	moderated	moderate	VERB
ijtc-844	10	30	by	by	ADP
ijtc-844	10	31	regulatory	regulatory	ADJ
ijtc-844	10	32	quality	quality	NOUN
ijtc-844	10	33	shows	show	VERB
ijtc-844	10	34	a	a	DET
ijtc-844	10	35	negative	negative	ADJ
ijtc-844	10	36	effect	effect	NOUN
ijtc-844	10	37	on	on	ADP
ijtc-844	10	38	tax	tax	NOUN
ijtc-844	10	39	revenue	revenue	NOUN
ijtc-844	10	40	.	.	PUNCT
ijtc-844	11	1	as	as	ADP
ijtc-844	11	2	for	for	ADP
ijtc-844	11	3	the	the	DET
ijtc-844	11	4	agricultural	agricultural	ADJ
ijtc-844	11	5	variable	variable	NOUN
ijtc-844	11	6	,	,	PUNCT
ijtc-844	11	7	a	a	DET
ijtc-844	11	8	significant	significant	ADJ
ijtc-844	11	9	effect	effect	NOUN
ijtc-844	11	10	on	on	ADP
ijtc-844	11	11	tax	tax	NOUN
ijtc-844	11	12	revenue	revenue	NOUN
ijtc-844	11	13	was	be	AUX
ijtc-844	11	14	not	not	PART
ijtc-844	11	15	shown	show	VERB
ijtc-844	11	16	.	.	PUNCT
ijtc-844	12	1	it	it	PRON
ijtc-844	12	2	is	be	AUX
ijtc-844	12	3	recommended	recommend	VERB
ijtc-844	12	4	that	that	SCONJ
ijtc-844	12	5	governments	government	NOUN
ijtc-844	12	6	in	in	ADP
ijtc-844	12	7	n-11	n-11	PROPN
ijtc-844	12	8	countries	country	NOUN
ijtc-844	12	9	focus	focus	VERB
ijtc-844	12	10	on	on	ADP
ijtc-844	12	11	developing	develop	VERB
ijtc-844	12	12	quality	quality	NOUN
ijtc-844	12	13	regulations	regulation	NOUN
ijtc-844	12	14	in	in	ADP
ijtc-844	12	15	another	another	DET
ijtc-844	12	16	sector	sector	NOUN
ijtc-844	12	17	,	,	PUNCT
ijtc-844	12	18	particularly	particularly	ADV
ijtc-844	12	19	agriculture	agriculture	NOUN
ijtc-844	12	20	,	,	PUNCT
ijtc-844	12	21	and	and	CCONJ
ijtc-844	12	22	encourage	encourage	VERB
ijtc-844	12	23	foreign	foreign	ADJ
ijtc-844	12	24	investments	investment	NOUN
ijtc-844	12	25	since	since	SCONJ
ijtc-844	12	26	these	these	DET
ijtc-844	12	27	two	two	NUM
ijtc-844	12	28	aspects	aspect	NOUN
ijtc-844	12	29	are	be	AUX
ijtc-844	12	30	proven	prove	VERB
ijtc-844	12	31	to	to	PART
ijtc-844	12	32	increase	increase	VERB
ijtc-844	12	33	tax	tax	NOUN
ijtc-844	12	34	revenue	revenue	NOUN
ijtc-844	12	35	.	.	PUNCT
ijtc-844	13	1	keywords	keyword	NOUN
ijtc-844	13	2	:	:	PUNCT
ijtc-844	13	3	tax	tax	NOUN
ijtc-844	13	4	revenue	revenue	NOUN
ijtc-844	13	5	,	,	PUNCT
ijtc-844	13	6	agricultural	agricultural	ADJ
ijtc-844	13	7	sector	sector	NOUN
ijtc-844	13	8	,	,	PUNCT
ijtc-844	13	9	fdi	fdi	PROPN
ijtc-844	13	10	,	,	PUNCT
ijtc-844	13	11	regulatory	regulatory	ADJ
ijtc-844	13	12	quality	quality	NOUN
ijtc-844	13	13	,	,	PUNCT
ijtc-844	13	14	n-11	n-11	PROPN
ijtc-844	13	15	this	this	PRON
ijtc-844	13	16	is	be	AUX
ijtc-844	13	17	an	an	DET
ijtc-844	13	18	open	open	ADJ
ijtc-844	13	19	access	access	NOUN
ijtc-844	13	20	article	article	NOUN
ijtc-844	13	21	under	under	ADP
ijtc-844	13	22	the	the	DET
ijtc-844	13	23	cc	cc	NOUN
ijtc-844	13	24	-	-	PUNCT
ijtc-844	13	25	by	by	ADP
ijtc-844	13	26	4.0	4.0	NUM
ijtc-844	13	27	license	license	NOUN
ijtc-844	13	28	.	.	PUNCT
ijtc-844	14	1	introduction	introduction	NOUN
ijtc-844	14	2	economy	economy	NOUN
ijtc-844	14	3	plays	play	VERB
ijtc-844	14	4	an	an	DET
ijtc-844	14	5	important	important	ADJ
ijtc-844	14	6	role	role	NOUN
ijtc-844	14	7	in	in	ADP
ijtc-844	14	8	everyday	everyday	NOUN
ijtc-844	14	9	’s	’s	PART
ijtc-844	14	10	life	life	NOUN
ijtc-844	14	11	and	and	CCONJ
ijtc-844	14	12	is	be	AUX
ijtc-844	14	13	crucial	crucial	ADJ
ijtc-844	14	14	for	for	ADP
ijtc-844	14	15	the	the	DET
ijtc-844	14	16	development	development	NOUN
ijtc-844	14	17	of	of	ADP
ijtc-844	14	18	a	a	DET
ijtc-844	14	19	coherent	coherent	ADJ
ijtc-844	14	20	country	country	NOUN
ijtc-844	14	21	.	.	PUNCT
ijtc-844	15	1	the	the	DET
ijtc-844	15	2	progress	progress	NOUN
ijtc-844	15	3	in	in	ADP
ijtc-844	15	4	economy	economy	NOUN
ijtc-844	15	5	helps	help	VERB
ijtc-844	15	6	improve	improve	VERB
ijtc-844	15	7	the	the	DET
ijtc-844	15	8	overall	overall	ADJ
ijtc-844	15	9	well	well	ADV
ijtc-844	15	10	-	-	PUNCT
ijtc-844	15	11	being	being	NOUN
ijtc-844	15	12	of	of	ADP
ijtc-844	15	13	both	both	CCONJ
ijtc-844	15	14	the	the	DET
ijtc-844	15	15	people	people	NOUN
ijtc-844	15	16	and	and	CCONJ
ijtc-844	15	17	the	the	DET
ijtc-844	15	18	nation	nation	NOUN
ijtc-844	15	19	.	.	PUNCT
ijtc-844	16	1	the	the	DET
ijtc-844	16	2	importance	importance	NOUN
ijtc-844	16	3	of	of	ADP
ijtc-844	16	4	economy	economy	NOUN
ijtc-844	16	5	is	be	AUX
ijtc-844	16	6	evidenced	evidence	VERB
ijtc-844	16	7	by	by	ADP
ijtc-844	16	8	a	a	DET
ijtc-844	16	9	number	number	NOUN
ijtc-844	16	10	of	of	ADP
ijtc-844	16	11	international	international	ADJ
ijtc-844	16	12	economic	economic	ADJ
ijtc-844	16	13	-	-	PUNCT
ijtc-844	16	14	based	base	VERB
ijtc-844	16	15	groups	group	NOUN
ijtc-844	16	16	or	or	CCONJ
ijtc-844	16	17	organizations	organization	NOUN
ijtc-844	16	18	such	such	ADJ
ijtc-844	16	19	as	as	ADP
ijtc-844	16	20	apec	apec	PROPN
ijtc-844	16	21	,	,	PUNCT
ijtc-844	16	22	brics	brics	PROPN
ijtc-844	16	23	,	,	PUNCT
ijtc-844	16	24	g7	g7	PROPN
ijtc-844	16	25	,	,	PUNCT
ijtc-844	16	26	g20	g20	NOUN
ijtc-844	16	27	and	and	CCONJ
ijtc-844	16	28	oecd	oecd	PROPN
ijtc-844	16	29	.	.	PUNCT
ijtc-844	17	1	each	each	PRON
ijtc-844	17	2	of	of	ADP
ijtc-844	17	3	these	these	DET
ijtc-844	17	4	organizations	organization	NOUN
ijtc-844	17	5	has	have	VERB
ijtc-844	17	6	membership	membership	NOUN
ijtc-844	17	7	requirements	requirement	NOUN
ijtc-844	17	8	based	base	VERB
ijtc-844	17	9	on	on	ADP
ijtc-844	17	10	the	the	DET
ijtc-844	17	11	region	region	NOUN
ijtc-844	17	12	and	and	CCONJ
ijtc-844	17	13	the	the	DET
ijtc-844	17	14	size	size	NOUN
ijtc-844	17	15	of	of	ADP
ijtc-844	17	16	the	the	DET
ijtc-844	17	17	country	country	NOUN
ijtc-844	17	18	's	's	PART
ijtc-844	17	19	economy	economy	NOUN
ijtc-844	17	20	.	.	PUNCT
ijtc-844	18	1	brics	bric	NOUN
ijtc-844	18	2	was	be	AUX
ijtc-844	18	3	first	first	ADV
ijtc-844	18	4	mentioned	mention	VERB
ijtc-844	18	5	by	by	ADP
ijtc-844	18	6	goldman	goldman	PROPN
ijtc-844	18	7	sachs	sachs	PROPN
ijtc-844	18	8	,	,	PUNCT
ijtc-844	18	9	a	a	DET
ijtc-844	18	10	banking	banking	NOUN
ijtc-844	18	11	institution	institution	NOUN
ijtc-844	18	12	,	,	PUNCT
ijtc-844	18	13	and	and	CCONJ
ijtc-844	18	14	represents	represent	VERB
ijtc-844	18	15	a	a	DET
ijtc-844	18	16	group	group	NOUN
ijtc-844	18	17	of	of	ADP
ijtc-844	18	18	countries	country	NOUN
ijtc-844	18	19	that	that	PRON
ijtc-844	18	20	are	be	AUX
ijtc-844	18	21	potential	potential	ADJ
ijtc-844	18	22	to	to	PART
ijtc-844	18	23	have	have	VERB
ijtc-844	18	24	the	the	DET
ijtc-844	18	25	strongest	strong	ADJ
ijtc-844	18	26	economy	economy	NOUN
ijtc-844	18	27	in	in	ADP
ijtc-844	18	28	the	the	DET
ijtc-844	18	29	world	world	NOUN
ijtc-844	18	30	(	(	PUNCT
ijtc-844	18	31	o'neill	o'neill	PROPN
ijtc-844	18	32	et	et	PROPN
ijtc-844	18	33	al	al	PROPN
ijtc-844	18	34	.	.	PROPN
ijtc-844	18	35	,	,	PUNCT
ijtc-844	18	36	2005	2005	NUM
ijtc-844	18	37	)	)	PUNCT
ijtc-844	18	38	.	.	PUNCT
ijtc-844	19	1	brics	bric	NOUN
ijtc-844	19	2	includes	include	VERB
ijtc-844	19	3	countries	country	NOUN
ijtc-844	19	4	like	like	ADP
ijtc-844	19	5	brazil	brazil	PROPN
ijtc-844	19	6	,	,	PUNCT
ijtc-844	19	7	russia	russia	PROPN
ijtc-844	19	8	,	,	PUNCT
ijtc-844	19	9	india	india	PROPN
ijtc-844	19	10	,	,	PUNCT
ijtc-844	19	11	and	and	CCONJ
ijtc-844	19	12	china	china	PROPN
ijtc-844	19	13	.	.	PUNCT
ijtc-844	20	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	20	2	mailto:4122220018_emil@pknstan.ac.id	mailto:4122220018_emil@pknstan.ac.id	PROPN
ijtc-844	20	3	https://doi.org/10.52728/ijtc.v4i3.844	https://doi.org/10.52728/ijtc.v4i3.844	NOUN
ijtc-844	20	4	searching	search	VERB
ijtc-844	20	5	for	for	ADP
ijtc-844	20	6	tax	tax	NOUN
ijtc-844	20	7	revenue	revenue	NOUN
ijtc-844	20	8	determinants	determinant	NOUN
ijtc-844	20	9	in	in	ADP
ijtc-844	20	10	n-11	n-11	PROPN
ijtc-844	20	11	:	:	PUNCT
ijtc-844	20	12	the	the	DET
ijtc-844	20	13	moderating	moderate	VERB
ijtc-844	20	14	role	role	NOUN
ijtc-844	20	15	of	of	ADP
ijtc-844	20	16	regulatory	regulatory	ADJ
ijtc-844	20	17	quality	quality	NOUN
ijtc-844	20	18	pascal	pascal	NOUN
ijtc-844	20	19	and	and	CCONJ
ijtc-844	20	20	wijaya	wijaya	PROPN
ijtc-844	20	21	629	629	NUM
ijtc-844	20	22	|	|	CCONJ
ijtc-844	20	23	ilomata	ilomata	PROPN
ijtc-844	20	24	international	international	ADJ
ijtc-844	20	25	journal	journal	NOUN
ijtc-844	20	26	of	of	ADP
ijtc-844	20	27	tax	tax	PROPN
ijtc-844	20	28	&	&	CCONJ
ijtc-844	20	29	accounting	account	VERB
ijtc-844	20	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	20	31	a	a	DET
ijtc-844	20	32	few	few	ADJ
ijtc-844	20	33	years	year	NOUN
ijtc-844	20	34	later	later	ADV
ijtc-844	20	35	,	,	PUNCT
ijtc-844	20	36	goldman	goldman	PROPN
ijtc-844	20	37	sachs	sachs	PROPN
ijtc-844	20	38	categorized	categorize	VERB
ijtc-844	20	39	a	a	DET
ijtc-844	20	40	number	number	NOUN
ijtc-844	20	41	of	of	ADP
ijtc-844	20	42	countries	country	NOUN
ijtc-844	20	43	into	into	ADP
ijtc-844	20	44	a	a	DET
ijtc-844	20	45	group	group	NOUN
ijtc-844	20	46	called	call	VERB
ijtc-844	20	47	next	next	ADJ
ijtc-844	20	48	eleven	eleven	NUM
ijtc-844	20	49	(	(	PUNCT
ijtc-844	20	50	n-11	n-11	NOUN
ijtc-844	20	51	)	)	PUNCT
ijtc-844	20	52	.	.	PUNCT
ijtc-844	21	1	the	the	DET
ijtc-844	21	2	n-11	n-11	PROPN
ijtc-844	21	3	consists	consist	VERB
ijtc-844	21	4	of	of	ADP
ijtc-844	21	5	bangladesh	bangladesh	NOUN
ijtc-844	21	6	,	,	PUNCT
ijtc-844	21	7	the	the	DET
ijtc-844	21	8	philippines	philippine	NOUN
ijtc-844	21	9	,	,	PUNCT
ijtc-844	21	10	indonesia	indonesia	PROPN
ijtc-844	21	11	,	,	PUNCT
ijtc-844	21	12	iran	iran	PROPN
ijtc-844	21	13	,	,	PUNCT
ijtc-844	21	14	south	south	PROPN
ijtc-844	21	15	korea	korea	PROPN
ijtc-844	21	16	,	,	PUNCT
ijtc-844	21	17	mexico	mexico	PROPN
ijtc-844	21	18	,	,	PUNCT
ijtc-844	21	19	egypt	egypt	PROPN
ijtc-844	21	20	,	,	PUNCT
ijtc-844	21	21	nigeria	nigeria	PROPN
ijtc-844	21	22	,	,	PUNCT
ijtc-844	21	23	pakistan	pakistan	PROPN
ijtc-844	21	24	,	,	PUNCT
ijtc-844	21	25	turkey	turkey	NOUN
ijtc-844	21	26	,	,	PUNCT
ijtc-844	21	27	and	and	CCONJ
ijtc-844	21	28	vietnam	vietnam	PROPN
ijtc-844	21	29	.	.	PUNCT
ijtc-844	22	1	these	these	DET
ijtc-844	22	2	countries	country	NOUN
ijtc-844	22	3	following	follow	VERB
ijtc-844	22	4	the	the	DET
ijtc-844	22	5	brics	bric	NOUN
ijtc-844	22	6	are	be	AUX
ijtc-844	22	7	poised	poise	VERB
ijtc-844	22	8	to	to	PART
ijtc-844	22	9	have	have	VERB
ijtc-844	22	10	the	the	DET
ijtc-844	22	11	potential	potential	NOUN
ijtc-844	22	12	in	in	ADP
ijtc-844	22	13	the	the	DET
ijtc-844	22	14	economic	economic	ADJ
ijtc-844	22	15	sector	sector	NOUN
ijtc-844	22	16	(	(	PUNCT
ijtc-844	22	17	o'neill	o'neill	PROPN
ijtc-844	22	18	et	et	PROPN
ijtc-844	22	19	al	al	PROPN
ijtc-844	22	20	.	.	PROPN
ijtc-844	22	21	,	,	PUNCT
ijtc-844	22	22	2005	2005	NUM
ijtc-844	22	23	)	)	PUNCT
ijtc-844	22	24	.	.	PUNCT
ijtc-844	23	1	the	the	DET
ijtc-844	23	2	assessment	assessment	NOUN
ijtc-844	23	3	uses	use	VERB
ijtc-844	23	4	a	a	DET
ijtc-844	23	5	system	system	NOUN
ijtc-844	23	6	called	call	VERB
ijtc-844	23	7	growth	growth	NOUN
ijtc-844	23	8	environment	environment	NOUN
ijtc-844	23	9	score	score	NOUN
ijtc-844	23	10	(	(	PUNCT
ijtc-844	23	11	ges	ge	NOUN
ijtc-844	23	12	)	)	PUNCT
ijtc-844	23	13	and	and	CCONJ
ijtc-844	23	14	is	be	AUX
ijtc-844	23	15	based	base	VERB
ijtc-844	23	16	on	on	ADP
ijtc-844	23	17	five	five	NUM
ijtc-844	23	18	indicators	indicator	NOUN
ijtc-844	23	19	,	,	PUNCT
ijtc-844	23	20	namely	namely	ADV
ijtc-844	23	21	macroeconomic	macroeconomic	ADJ
ijtc-844	23	22	stability	stability	NOUN
ijtc-844	23	23	,	,	PUNCT
ijtc-844	23	24	macroeconomic	macroeconomic	ADJ
ijtc-844	23	25	conditions	condition	NOUN
ijtc-844	23	26	,	,	PUNCT
ijtc-844	23	27	technological	technological	ADJ
ijtc-844	23	28	capabilities	capability	NOUN
ijtc-844	23	29	,	,	PUNCT
ijtc-844	23	30	human	human	ADJ
ijtc-844	23	31	capital	capital	NOUN
ijtc-844	23	32	,	,	PUNCT
ijtc-844	23	33	and	and	CCONJ
ijtc-844	23	34	political	political	ADJ
ijtc-844	23	35	conditions	condition	NOUN
ijtc-844	23	36	.	.	PUNCT
ijtc-844	24	1	in	in	ADP
ijtc-844	24	2	addition	addition	NOUN
ijtc-844	24	3	,	,	PUNCT
ijtc-844	24	4	the	the	DET
ijtc-844	24	5	n-11	n-11	PROPN
ijtc-844	24	6	countries	country	NOUN
ijtc-844	24	7	vary	vary	VERB
ijtc-844	24	8	widely	widely	ADV
ijtc-844	24	9	in	in	ADP
ijtc-844	24	10	economic	economic	ADJ
ijtc-844	24	11	level	level	NOUN
ijtc-844	24	12	,	,	PUNCT
ijtc-844	24	13	in	in	ADP
ijtc-844	24	14	which	which	PRON
ijtc-844	24	15	south	south	PROPN
ijtc-844	24	16	korea	korea	PROPN
ijtc-844	24	17	is	be	AUX
ijtc-844	24	18	signified	signify	VERB
ijtc-844	24	19	as	as	ADP
ijtc-844	24	20	a	a	DET
ijtc-844	24	21	developed	developed	ADJ
ijtc-844	24	22	country	country	NOUN
ijtc-844	24	23	with	with	ADP
ijtc-844	24	24	more	more	ADJ
ijtc-844	24	25	than	than	ADP
ijtc-844	24	26	twice	twice	DET
ijtc-844	24	27	the	the	DET
ijtc-844	24	28	income	income	NOUN
ijtc-844	24	29	of	of	ADP
ijtc-844	24	30	other	other	ADJ
ijtc-844	24	31	n-11	n-11	PROPN
ijtc-844	24	32	countries	country	NOUN
ijtc-844	24	33	,	,	PUNCT
ijtc-844	24	34	whereas	whereas	SCONJ
ijtc-844	24	35	bangladesh	bangladesh	NOUN
ijtc-844	24	36	becomes	become	VERB
ijtc-844	24	37	one	one	NUM
ijtc-844	24	38	of	of	ADP
ijtc-844	24	39	the	the	DET
ijtc-844	24	40	poorest	poor	ADJ
ijtc-844	24	41	countries	country	NOUN
ijtc-844	24	42	in	in	ADP
ijtc-844	24	43	the	the	DET
ijtc-844	24	44	world	world	NOUN
ijtc-844	24	45	(	(	PUNCT
ijtc-844	24	46	wilson	wilson	PROPN
ijtc-844	24	47	et	et	PROPN
ijtc-844	24	48	al	al	PROPN
ijtc-844	24	49	.	.	PROPN
ijtc-844	24	50	,	,	PUNCT
ijtc-844	24	51	2007	2007	NUM
ijtc-844	24	52	)	)	PUNCT
ijtc-844	24	53	.	.	PUNCT
ijtc-844	25	1	(	(	PUNCT
ijtc-844	25	2	ortiz	ortiz	PROPN
ijtc-844	25	3	-	-	PUNCT
ijtc-844	25	4	ospina	ospina	PROPN
ijtc-844	25	5	&	&	CCONJ
ijtc-844	25	6	roser	roser	PROPN
ijtc-844	25	7	,	,	PUNCT
ijtc-844	25	8	2016	2016	NUM
ijtc-844	25	9	)	)	PUNCT
ijtc-844	25	10	stated	state	VERB
ijtc-844	25	11	that	that	SCONJ
ijtc-844	25	12	developed	develop	VERB
ijtc-844	25	13	countries	country	NOUN
ijtc-844	25	14	generate	generate	VERB
ijtc-844	25	15	more	more	ADJ
ijtc-844	25	16	tax	tax	NOUN
ijtc-844	25	17	revenue	revenue	NOUN
ijtc-844	25	18	than	than	ADP
ijtc-844	25	19	developing	develop	VERB
ijtc-844	25	20	countries	country	NOUN
ijtc-844	25	21	.	.	PUNCT
ijtc-844	26	1	tax	tax	NOUN
ijtc-844	26	2	is	be	AUX
ijtc-844	26	3	a	a	DET
ijtc-844	26	4	compulsory	compulsory	ADJ
ijtc-844	26	5	form	form	NOUN
ijtc-844	26	6	of	of	ADP
ijtc-844	26	7	payment	payment	NOUN
ijtc-844	26	8	to	to	ADP
ijtc-844	26	9	the	the	DET
ijtc-844	26	10	government	government	NOUN
ijtc-844	26	11	,	,	PUNCT
ijtc-844	26	12	however	however	ADV
ijtc-844	26	13	the	the	DET
ijtc-844	26	14	perceived	perceive	VERB
ijtc-844	26	15	benefits	benefit	NOUN
ijtc-844	26	16	are	be	AUX
ijtc-844	26	17	not	not	PART
ijtc-844	26	18	proportional	proportional	ADJ
ijtc-844	26	19	to	to	ADP
ijtc-844	26	20	the	the	DET
ijtc-844	26	21	amount	amount	NOUN
ijtc-844	26	22	paid	pay	VERB
ijtc-844	26	23	(	(	PUNCT
ijtc-844	26	24	oecd	oecd	PROPN
ijtc-844	26	25	,	,	PUNCT
ijtc-844	26	26	2014	2014	NUM
ijtc-844	26	27	)	)	PUNCT
ijtc-844	26	28	.	.	PUNCT
ijtc-844	27	1	taxation	taxation	NOUN
ijtc-844	27	2	is	be	AUX
ijtc-844	27	3	in	in	ADP
ijtc-844	27	4	fact	fact	NOUN
ijtc-844	27	5	the	the	DET
ijtc-844	27	6	most	most	ADV
ijtc-844	27	7	practical	practical	ADJ
ijtc-844	27	8	way	way	NOUN
ijtc-844	27	9	to	to	PART
ijtc-844	27	10	raise	raise	VERB
ijtc-844	27	11	revenue	revenue	NOUN
ijtc-844	27	12	to	to	PART
ijtc-844	27	13	finance	finance	VERB
ijtc-844	27	14	government	government	NOUN
ijtc-844	27	15	spending	spending	NOUN
ijtc-844	27	16	(	(	PUNCT
ijtc-844	27	17	tanzi	tanzi	PROPN
ijtc-844	27	18	&	&	CCONJ
ijtc-844	27	19	zee	zee	PROPN
ijtc-844	27	20	,	,	PUNCT
ijtc-844	27	21	2001	2001	NUM
ijtc-844	27	22	)	)	PUNCT
ijtc-844	27	23	.	.	PUNCT
ijtc-844	28	1	there	there	PRON
ijtc-844	28	2	are	be	VERB
ijtc-844	28	3	major	major	ADJ
ijtc-844	28	4	principles	principle	NOUN
ijtc-844	28	5	in	in	ADP
ijtc-844	28	6	taxation	taxation	NOUN
ijtc-844	28	7	,	,	PUNCT
ijtc-844	28	8	among	among	ADP
ijtc-844	28	9	others	other	NOUN
ijtc-844	28	10	are	be	AUX
ijtc-844	28	11	the	the	DET
ijtc-844	28	12	principle	principle	NOUN
ijtc-844	28	13	of	of	ADP
ijtc-844	28	14	proportionality	proportionality	NOUN
ijtc-844	28	15	,	,	PUNCT
ijtc-844	28	16	the	the	DET
ijtc-844	28	17	principle	principle	NOUN
ijtc-844	28	18	of	of	ADP
ijtc-844	28	19	certainty	certainty	NOUN
ijtc-844	28	20	,	,	PUNCT
ijtc-844	28	21	the	the	DET
ijtc-844	28	22	principle	principle	NOUN
ijtc-844	28	23	of	of	ADP
ijtc-844	28	24	convenience	convenience	NOUN
ijtc-844	28	25	,	,	PUNCT
ijtc-844	28	26	and	and	CCONJ
ijtc-844	28	27	the	the	DET
ijtc-844	28	28	principle	principle	NOUN
ijtc-844	28	29	of	of	ADP
ijtc-844	28	30	efficiency	efficiency	NOUN
ijtc-844	28	31	(	(	PUNCT
ijtc-844	28	32	smith	smith	PROPN
ijtc-844	28	33	&	&	CCONJ
ijtc-844	28	34	wight	wight	PROPN
ijtc-844	28	35	,	,	PUNCT
ijtc-844	28	36	2007	2007	NUM
ijtc-844	28	37	)	)	PUNCT
ijtc-844	28	38	.	.	PUNCT
ijtc-844	29	1	the	the	DET
ijtc-844	29	2	principle	principle	NOUN
ijtc-844	29	3	of	of	ADP
ijtc-844	29	4	proportionality	proportionality	NOUN
ijtc-844	29	5	emphasizes	emphasize	VERB
ijtc-844	29	6	that	that	SCONJ
ijtc-844	29	7	everyone	everyone	PRON
ijtc-844	29	8	is	be	AUX
ijtc-844	29	9	obliged	oblige	VERB
ijtc-844	29	10	to	to	PART
ijtc-844	29	11	pay	pay	VERB
ijtc-844	29	12	taxes	taxis	NOUN
ijtc-844	29	13	in	in	ADP
ijtc-844	29	14	accordance	accordance	NOUN
ijtc-844	29	15	with	with	ADP
ijtc-844	29	16	their	their	PRON
ijtc-844	29	17	economic	economic	ADJ
ijtc-844	29	18	ability	ability	NOUN
ijtc-844	29	19	,	,	PUNCT
ijtc-844	29	20	whereas	whereas	SCONJ
ijtc-844	29	21	the	the	DET
ijtc-844	29	22	principle	principle	NOUN
ijtc-844	29	23	of	of	ADP
ijtc-844	29	24	certainty	certainty	NOUN
ijtc-844	29	25	clarifies	clarify	VERB
ijtc-844	29	26	the	the	DET
ijtc-844	29	27	time	time	NOUN
ijtc-844	29	28	of	of	ADP
ijtc-844	29	29	payment	payment	NOUN
ijtc-844	29	30	,	,	PUNCT
ijtc-844	29	31	the	the	DET
ijtc-844	29	32	method	method	NOUN
ijtc-844	29	33	of	of	ADP
ijtc-844	29	34	payment	payment	NOUN
ijtc-844	29	35	,	,	PUNCT
ijtc-844	29	36	and	and	CCONJ
ijtc-844	29	37	the	the	DET
ijtc-844	29	38	amount	amount	NOUN
ijtc-844	29	39	of	of	ADP
ijtc-844	29	40	tax	tax	NOUN
ijtc-844	29	41	paid	pay	VERB
ijtc-844	29	42	by	by	ADP
ijtc-844	29	43	the	the	DET
ijtc-844	29	44	public	public	NOUN
ijtc-844	29	45	.	.	PUNCT
ijtc-844	30	1	furthermore	furthermore	ADV
ijtc-844	30	2	,	,	PUNCT
ijtc-844	30	3	the	the	DET
ijtc-844	30	4	principle	principle	NOUN
ijtc-844	30	5	of	of	ADP
ijtc-844	30	6	convenience	convenience	NOUN
ijtc-844	30	7	refers	refer	VERB
ijtc-844	30	8	to	to	ADP
ijtc-844	30	9	the	the	DET
ijtc-844	30	10	comfort	comfort	NOUN
ijtc-844	30	11	of	of	ADP
ijtc-844	30	12	taxpayers	taxpayer	NOUN
ijtc-844	30	13	when	when	SCONJ
ijtc-844	30	14	they	they	PRON
ijtc-844	30	15	are	be	AUX
ijtc-844	30	16	imposed	impose	VERB
ijtc-844	30	17	to	to	PART
ijtc-844	30	18	pay	pay	VERB
ijtc-844	30	19	the	the	DET
ijtc-844	30	20	taxes	taxis	NOUN
ijtc-844	30	21	.	.	PUNCT
ijtc-844	31	1	finally	finally	ADV
ijtc-844	31	2	,	,	PUNCT
ijtc-844	31	3	the	the	DET
ijtc-844	31	4	principle	principle	NOUN
ijtc-844	31	5	of	of	ADP
ijtc-844	31	6	efficiency	efficiency	NOUN
ijtc-844	31	7	requires	require	VERB
ijtc-844	31	8	that	that	SCONJ
ijtc-844	31	9	the	the	DET
ijtc-844	31	10	tax	tax	NOUN
ijtc-844	31	11	use	use	NOUN
ijtc-844	31	12	and	and	CCONJ
ijtc-844	31	13	revenue	revenue	NOUN
ijtc-844	31	14	system	system	NOUN
ijtc-844	31	15	be	be	AUX
ijtc-844	31	16	made	make	VERB
ijtc-844	31	17	in	in	ADP
ijtc-844	31	18	such	such	DET
ijtc-844	31	19	a	a	DET
ijtc-844	31	20	way	way	NOUN
ijtc-844	31	21	that	that	PRON
ijtc-844	31	22	the	the	DET
ijtc-844	31	23	tax	tax	NOUN
ijtc-844	31	24	collected	collect	VERB
ijtc-844	31	25	is	be	AUX
ijtc-844	31	26	not	not	PART
ijtc-844	31	27	smaller	small	ADJ
ijtc-844	31	28	than	than	ADP
ijtc-844	31	29	the	the	DET
ijtc-844	31	30	cost	cost	NOUN
ijtc-844	31	31	incurred	incur	VERB
ijtc-844	31	32	.	.	PUNCT
ijtc-844	32	1	according	accord	VERB
ijtc-844	32	2	to	to	ADP
ijtc-844	32	3	ortiz	ortiz	PROPN
ijtc-844	32	4	-	-	PUNCT
ijtc-844	32	5	ospina	ospina	PROPN
ijtc-844	32	6	&	&	CCONJ
ijtc-844	32	7	roser	roser	PROPN
ijtc-844	32	8	(	(	PUNCT
ijtc-844	32	9	2016	2016	NUM
ijtc-844	32	10	)	)	PUNCT
ijtc-844	32	11	,	,	PUNCT
ijtc-844	32	12	developed	develop	VERB
ijtc-844	32	13	countries	country	NOUN
ijtc-844	32	14	tend	tend	VERB
ijtc-844	32	15	to	to	PART
ijtc-844	32	16	rely	rely	VERB
ijtc-844	32	17	on	on	ADP
ijtc-844	32	18	income	income	NOUN
ijtc-844	32	19	tax	tax	NOUN
ijtc-844	32	20	,	,	PUNCT
ijtc-844	32	21	while	while	SCONJ
ijtc-844	32	22	developing	develop	VERB
ijtc-844	32	23	countries	country	NOUN
ijtc-844	32	24	tend	tend	VERB
ijtc-844	32	25	to	to	PART
ijtc-844	32	26	rely	rely	VERB
ijtc-844	32	27	on	on	ADP
ijtc-844	32	28	trade	trade	NOUN
ijtc-844	32	29	and	and	CCONJ
ijtc-844	32	30	consumption	consumption	NOUN
ijtc-844	32	31	taxes	taxis	NOUN
ijtc-844	32	32	.	.	PUNCT
ijtc-844	33	1	low	low	ADJ
ijtc-844	33	2	tax	tax	NOUN
ijtc-844	33	3	revenue	revenue	NOUN
ijtc-844	33	4	in	in	ADP
ijtc-844	33	5	developing	develop	VERB
ijtc-844	33	6	countries	country	NOUN
ijtc-844	33	7	can	can	AUX
ijtc-844	33	8	hamper	hamper	VERB
ijtc-844	33	9	the	the	DET
ijtc-844	33	10	state	state	NOUN
ijtc-844	33	11	’s	’s	PART
ijtc-844	33	12	spending	spending	NOUN
ijtc-844	33	13	activities	activity	NOUN
ijtc-844	33	14	,	,	PUNCT
ijtc-844	33	15	therefore	therefore	ADV
ijtc-844	33	16	tax	tax	NOUN
ijtc-844	33	17	revenue	revenue	NOUN
ijtc-844	33	18	is	be	AUX
ijtc-844	33	19	vital	vital	ADJ
ijtc-844	33	20	for	for	ADP
ijtc-844	33	21	the	the	DET
ijtc-844	33	22	sustainability	sustainability	NOUN
ijtc-844	33	23	of	of	ADP
ijtc-844	33	24	a	a	DET
ijtc-844	33	25	country	country	NOUN
ijtc-844	33	26	's	's	PART
ijtc-844	33	27	economy	economy	NOUN
ijtc-844	33	28	(	(	PUNCT
ijtc-844	33	29	salman	salman	PROPN
ijtc-844	33	30	et	et	PROPN
ijtc-844	33	31	al	al	PROPN
ijtc-844	33	32	.	.	PROPN
ijtc-844	33	33	,	,	PUNCT
ijtc-844	33	34	2022	2022	NUM
ijtc-844	33	35	)	)	PUNCT
ijtc-844	33	36	.	.	PUNCT
ijtc-844	34	1	tanzi	tanzi	PROPN
ijtc-844	34	2	&	&	CCONJ
ijtc-844	34	3	zee	zee	PROPN
ijtc-844	34	4	(	(	PUNCT
ijtc-844	34	5	2001	2001	NUM
ijtc-844	34	6	)	)	PUNCT
ijtc-844	34	7	argued	argue	VERB
ijtc-844	34	8	that	that	SCONJ
ijtc-844	34	9	developing	develop	VERB
ijtc-844	34	10	countries	country	NOUN
ijtc-844	34	11	find	find	VERB
ijtc-844	34	12	it	it	PRON
ijtc-844	34	13	difficult	difficult	ADJ
ijtc-844	34	14	to	to	PART
ijtc-844	34	15	build	build	VERB
ijtc-844	34	16	an	an	DET
ijtc-844	34	17	efficient	efficient	ADJ
ijtc-844	34	18	tax	tax	NOUN
ijtc-844	34	19	system	system	NOUN
ijtc-844	34	20	.	.	PUNCT
ijtc-844	35	1	the	the	DET
ijtc-844	35	2	main	main	ADJ
ijtc-844	35	3	reason	reason	NOUN
ijtc-844	35	4	is	be	AUX
ijtc-844	35	5	that	that	SCONJ
ijtc-844	35	6	most	most	ADJ
ijtc-844	35	7	workers	worker	NOUN
ijtc-844	35	8	in	in	ADP
ijtc-844	35	9	developing	develop	VERB
ijtc-844	35	10	countries	country	NOUN
ijtc-844	35	11	work	work	VERB
ijtc-844	35	12	either	either	CCONJ
ijtc-844	35	13	in	in	ADP
ijtc-844	35	14	the	the	DET
ijtc-844	35	15	agricultural	agricultural	ADJ
ijtc-844	35	16	sector	sector	NOUN
ijtc-844	35	17	or	or	CCONJ
ijtc-844	35	18	in	in	ADP
ijtc-844	35	19	other	other	ADJ
ijtc-844	35	20	informal	informal	ADJ
ijtc-844	35	21	sectors	sector	NOUN
ijtc-844	35	22	and	and	CCONJ
ijtc-844	35	23	they	they	PRON
ijtc-844	35	24	do	do	AUX
ijtc-844	35	25	not	not	PART
ijtc-844	35	26	have	have	VERB
ijtc-844	35	27	fixed	fix	VERB
ijtc-844	35	28	income	income	NOUN
ijtc-844	35	29	and	and	CCONJ
ijtc-844	35	30	bookkeeping	bookkeeping	NOUN
ijtc-844	35	31	system	system	NOUN
ijtc-844	35	32	.	.	PUNCT
ijtc-844	36	1	as	as	ADP
ijtc-844	36	2	a	a	DET
ijtc-844	36	3	result	result	NOUN
ijtc-844	36	4	,	,	PUNCT
ijtc-844	36	5	it	it	PRON
ijtc-844	36	6	is	be	AUX
ijtc-844	36	7	not	not	PART
ijtc-844	36	8	easy	easy	ADJ
ijtc-844	36	9	to	to	PART
ijtc-844	36	10	calculate	calculate	VERB
ijtc-844	36	11	the	the	DET
ijtc-844	36	12	basis	basis	NOUN
ijtc-844	36	13	for	for	ADP
ijtc-844	36	14	income	income	NOUN
ijtc-844	36	15	tax	tax	NOUN
ijtc-844	36	16	calculation	calculation	NOUN
ijtc-844	36	17	.	.	PUNCT
ijtc-844	37	1	in	in	ADP
ijtc-844	37	2	addition	addition	NOUN
ijtc-844	37	3	,	,	PUNCT
ijtc-844	37	4	workers	worker	NOUN
ijtc-844	37	5	in	in	ADP
ijtc-844	37	6	developing	develop	VERB
ijtc-844	37	7	countries	country	NOUN
ijtc-844	37	8	tend	tend	VERB
ijtc-844	37	9	to	to	PART
ijtc-844	37	10	spend	spend	VERB
ijtc-844	37	11	their	their	PRON
ijtc-844	37	12	income	income	NOUN
ijtc-844	37	13	to	to	PART
ijtc-844	37	14	purchase	purchase	VERB
ijtc-844	37	15	daily	daily	ADJ
ijtc-844	37	16	needs	need	NOUN
ijtc-844	37	17	in	in	ADP
ijtc-844	37	18	small	small	ADJ
ijtc-844	37	19	shops	shop	NOUN
ijtc-844	37	20	without	without	ADP
ijtc-844	37	21	accurate	accurate	ADJ
ijtc-844	37	22	records	record	NOUN
ijtc-844	37	23	and	and	CCONJ
ijtc-844	37	24	this	this	PRON
ijtc-844	37	25	lessens	lessen	VERB
ijtc-844	37	26	tax	tax	NOUN
ijtc-844	37	27	contribution	contribution	NOUN
ijtc-844	37	28	.	.	PUNCT
ijtc-844	38	1	the	the	DET
ijtc-844	38	2	second	second	ADJ
ijtc-844	38	3	reason	reason	NOUN
ijtc-844	38	4	is	be	AUX
ijtc-844	38	5	that	that	SCONJ
ijtc-844	38	6	developing	develop	VERB
ijtc-844	38	7	countries	country	NOUN
ijtc-844	38	8	are	be	AUX
ijtc-844	38	9	still	still	ADV
ijtc-844	38	10	working	work	VERB
ijtc-844	38	11	on	on	ADP
ijtc-844	38	12	the	the	DET
ijtc-844	38	13	establishment	establishment	NOUN
ijtc-844	38	14	of	of	ADP
ijtc-844	38	15	an	an	DET
ijtc-844	38	16	efficient	efficient	ADJ
ijtc-844	38	17	tax	tax	NOUN
ijtc-844	38	18	administration	administration	NOUN
ijtc-844	38	19	system	system	NOUN
ijtc-844	38	20	with	with	ADP
ijtc-844	38	21	limited	limited	ADJ
ijtc-844	38	22	number	number	NOUN
ijtc-844	38	23	of	of	ADP
ijtc-844	38	24	competent	competent	ADJ
ijtc-844	38	25	staff	staff	NOUN
ijtc-844	38	26	(	(	PUNCT
ijtc-844	38	27	tanzi	tanzi	PROPN
ijtc-844	38	28	&	&	CCONJ
ijtc-844	38	29	zee	zee	PROPN
ijtc-844	38	30	,	,	PUNCT
ijtc-844	38	31	2001	2001	NUM
ijtc-844	38	32	)	)	PUNCT
ijtc-844	38	33	.	.	PUNCT
ijtc-844	39	1	instead	instead	ADV
ijtc-844	39	2	of	of	ADP
ijtc-844	39	3	building	build	VERB
ijtc-844	39	4	an	an	DET
ijtc-844	39	5	efficient	efficient	ADJ
ijtc-844	39	6	,	,	PUNCT
ijtc-844	39	7	modern	modern	ADJ
ijtc-844	39	8	,	,	PUNCT
ijtc-844	39	9	and	and	CCONJ
ijtc-844	39	10	rational	rational	ADJ
ijtc-844	39	11	tax	tax	NOUN
ijtc-844	39	12	system	system	NOUN
ijtc-844	39	13	,	,	PUNCT
ijtc-844	39	14	governments	government	NOUN
ijtc-844	39	15	in	in	ADP
ijtc-844	39	16	developing	develop	VERB
ijtc-844	39	17	countries	country	NOUN
ijtc-844	39	18	create	create	VERB
ijtc-844	39	19	tax	tax	NOUN
ijtc-844	39	20	systems	system	NOUN
ijtc-844	39	21	that	that	PRON
ijtc-844	39	22	allow	allow	VERB
ijtc-844	39	23	them	they	PRON
ijtc-844	39	24	to	to	PART
ijtc-844	39	25	exploit	exploit	VERB
ijtc-844	39	26	any	any	DET
ijtc-844	39	27	options	option	NOUN
ijtc-844	39	28	considered	consider	VERB
ijtc-844	39	29	taxable	taxable	ADJ
ijtc-844	39	30	.	.	PUNCT
ijtc-844	40	1	the	the	DET
ijtc-844	40	2	third	third	ADJ
ijtc-844	40	3	reason	reason	NOUN
ijtc-844	40	4	is	be	AUX
ijtc-844	40	5	that	that	SCONJ
ijtc-844	40	6	not	not	PART
ijtc-844	40	7	only	only	ADV
ijtc-844	40	8	the	the	DET
ijtc-844	40	9	informal	informal	ADJ
ijtc-844	40	10	economic	economic	ADJ
ijtc-844	40	11	structure	structure	NOUN
ijtc-844	40	12	in	in	ADP
ijtc-844	40	13	developing	develop	VERB
ijtc-844	40	14	countries	country	NOUN
ijtc-844	40	15	but	but	CCONJ
ijtc-844	40	16	also	also	ADV
ijtc-844	40	17	the	the	DET
ijtc-844	40	18	financial	financial	ADJ
ijtc-844	40	19	limitations	limitation	NOUN
ijtc-844	40	20	make	make	VERB
ijtc-844	40	21	it	it	PRON
ijtc-844	40	22	difficult	difficult	ADJ
ijtc-844	40	23	for	for	SCONJ
ijtc-844	40	24	tax	tax	NOUN
ijtc-844	40	25	and	and	CCONJ
ijtc-844	40	26	statistical	statistical	ADJ
ijtc-844	40	27	offices	office	NOUN
ijtc-844	40	28	to	to	PART
ijtc-844	40	29	produce	produce	VERB
ijtc-844	40	30	reliable	reliable	ADJ
ijtc-844	40	31	statistical	statistical	ADJ
ijtc-844	40	32	data	datum	NOUN
ijtc-844	40	33	(	(	PUNCT
ijtc-844	40	34	tanzi	tanzi	PROPN
ijtc-844	40	35	&	&	CCONJ
ijtc-844	40	36	zee	zee	PROPN
ijtc-844	40	37	,	,	PUNCT
ijtc-844	40	38	2001	2001	NUM
ijtc-844	40	39	)	)	PUNCT
ijtc-844	40	40	.	.	PUNCT
ijtc-844	41	1	such	such	ADJ
ijtc-844	41	2	limitations	limitation	NOUN
ijtc-844	41	3	lead	lead	VERB
ijtc-844	41	4	to	to	ADP
ijtc-844	41	5	a	a	DET
ijtc-844	41	6	lack	lack	NOUN
ijtc-844	41	7	of	of	ADP
ijtc-844	41	8	data	datum	NOUN
ijtc-844	41	9	for	for	SCONJ
ijtc-844	41	10	policymakers	policymaker	NOUN
ijtc-844	41	11	to	to	PART
ijtc-844	41	12	assess	assess	VERB
ijtc-844	41	13	the	the	DET
ijtc-844	41	14	potential	potential	ADJ
ijtc-844	41	15	impact	impact	NOUN
ijtc-844	41	16	of	of	ADP
ijtc-844	41	17	changes	change	NOUN
ijtc-844	41	18	to	to	ADP
ijtc-844	41	19	the	the	DET
ijtc-844	41	20	tax	tax	NOUN
ijtc-844	41	21	system	system	NOUN
ijtc-844	41	22	.	.	PUNCT
ijtc-844	42	1	consequently	consequently	ADV
ijtc-844	42	2	,	,	PUNCT
ijtc-844	42	3	governments	government	NOUN
ijtc-844	42	4	in	in	ADP
ijtc-844	42	5	developing	develop	VERB
ijtc-844	42	6	country	country	NOUN
ijtc-844	42	7	tend	tend	VERB
ijtc-844	42	8	to	to	PART
ijtc-844	42	9	make	make	VERB
ijtc-844	42	10	marginal	marginal	ADJ
ijtc-844	42	11	changes	change	NOUN
ijtc-844	42	12	rather	rather	ADV
ijtc-844	42	13	than	than	ADP
ijtc-844	42	14	major	major	ADJ
ijtc-844	42	15	structural	structural	ADJ
ijtc-844	42	16	changes	change	NOUN
ijtc-844	42	17	.	.	PUNCT
ijtc-844	43	1	the	the	DET
ijtc-844	43	2	fourth	fourth	ADJ
ijtc-844	43	3	reason	reason	NOUN
ijtc-844	43	4	is	be	AUX
ijtc-844	43	5	the	the	DET
ijtc-844	43	6	income	income	NOUN
ijtc-844	43	7	inequality	inequality	NOUN
ijtc-844	43	8	in	in	ADP
ijtc-844	43	9	developing	develop	VERB
ijtc-844	43	10	countries	country	NOUN
ijtc-844	43	11	(	(	PUNCT
ijtc-844	43	12	tanzi	tanzi	PROPN
ijtc-844	43	13	&	&	CCONJ
ijtc-844	43	14	zee	zee	PROPN
ijtc-844	43	15	,	,	PUNCT
ijtc-844	43	16	2001	2001	NUM
ijtc-844	43	17	)	)	PUNCT
ijtc-844	43	18	.	.	PUNCT
ijtc-844	44	1	although	although	SCONJ
ijtc-844	44	2	the	the	DET
ijtc-844	44	3	increasing	increase	VERB
ijtc-844	44	4	tax	tax	NOUN
ijtc-844	44	5	revenue	revenue	NOUN
ijtc-844	44	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	44	7	searching	search	VERB
ijtc-844	44	8	for	for	ADP
ijtc-844	44	9	tax	tax	NOUN
ijtc-844	44	10	revenue	revenue	NOUN
ijtc-844	44	11	determinants	determinant	NOUN
ijtc-844	44	12	in	in	ADP
ijtc-844	44	13	n-11	n-11	PROPN
ijtc-844	44	14	:	:	PUNCT
ijtc-844	44	15	the	the	DET
ijtc-844	44	16	moderating	moderate	VERB
ijtc-844	44	17	role	role	NOUN
ijtc-844	44	18	of	of	ADP
ijtc-844	44	19	regulatory	regulatory	ADJ
ijtc-844	44	20	quality	quality	NOUN
ijtc-844	44	21	pascal	pascal	NOUN
ijtc-844	44	22	and	and	CCONJ
ijtc-844	44	23	wijaya	wijaya	PROPN
ijtc-844	44	24	630	630	NUM
ijtc-844	44	25	|	|	ADV
ijtc-844	44	26	ilomata	ilomata	PROPN
ijtc-844	44	27	international	international	ADJ
ijtc-844	44	28	journal	journal	NOUN
ijtc-844	44	29	of	of	ADP
ijtc-844	44	30	tax	tax	PROPN
ijtc-844	44	31	&	&	CCONJ
ijtc-844	44	32	accounting	accounting	PROPN
ijtc-844	44	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	44	34	requires	require	VERB
ijtc-844	44	35	the	the	DET
ijtc-844	44	36	rich	rich	ADJ
ijtc-844	44	37	to	to	PART
ijtc-844	44	38	pay	pay	VERB
ijtc-844	44	39	higher	high	ADJ
ijtc-844	44	40	taxes	taxis	NOUN
ijtc-844	44	41	than	than	ADP
ijtc-844	44	42	the	the	DET
ijtc-844	44	43	poor	poor	ADJ
ijtc-844	44	44	,	,	PUNCT
ijtc-844	44	45	there	there	PRON
ijtc-844	44	46	is	be	VERB
ijtc-844	44	47	a	a	DET
ijtc-844	44	48	chance	chance	NOUN
ijtc-844	44	49	for	for	SCONJ
ijtc-844	44	50	the	the	DET
ijtc-844	44	51	economic	economic	ADJ
ijtc-844	44	52	and	and	CCONJ
ijtc-844	44	53	political	political	ADJ
ijtc-844	44	54	power	power	NOUN
ijtc-844	44	55	of	of	ADP
ijtc-844	44	56	the	the	DET
ijtc-844	44	57	rich	rich	ADJ
ijtc-844	44	58	to	to	PART
ijtc-844	44	59	intervene	intervene	VERB
ijtc-844	44	60	in	in	ADP
ijtc-844	44	61	fiscal	fiscal	ADJ
ijtc-844	44	62	reformation	reformation	NOUN
ijtc-844	44	63	for	for	ADP
ijtc-844	44	64	the	the	DET
ijtc-844	44	65	purpose	purpose	NOUN
ijtc-844	44	66	of	of	ADP
ijtc-844	44	67	reducing	reduce	VERB
ijtc-844	44	68	the	the	DET
ijtc-844	44	69	amount	amount	NOUN
ijtc-844	44	70	of	of	ADP
ijtc-844	44	71	taxes	taxis	NOUN
ijtc-844	44	72	they	they	PRON
ijtc-844	44	73	are	be	AUX
ijtc-844	44	74	obliged	oblige	VERB
ijtc-844	44	75	to	to	PART
ijtc-844	44	76	pay	pay	VERB
ijtc-844	44	77	.	.	PUNCT
ijtc-844	45	1	this	this	PRON
ijtc-844	45	2	explains	explain	VERB
ijtc-844	45	3	why	why	SCONJ
ijtc-844	45	4	developing	develop	VERB
ijtc-844	45	5	countries	country	NOUN
ijtc-844	45	6	are	be	AUX
ijtc-844	45	7	incapable	incapable	ADJ
ijtc-844	45	8	of	of	ADP
ijtc-844	45	9	fully	fully	ADV
ijtc-844	45	10	increasing	increase	VERB
ijtc-844	45	11	the	the	DET
ijtc-844	45	12	income	income	NOUN
ijtc-844	45	13	tax	tax	NOUN
ijtc-844	45	14	and	and	CCONJ
ijtc-844	45	15	property	property	NOUN
ijtc-844	45	16	tax	tax	NOUN
ijtc-844	45	17	revenues	revenue	NOUN
ijtc-844	45	18	,	,	PUNCT
ijtc-844	45	19	and	and	CCONJ
ijtc-844	45	20	why	why	SCONJ
ijtc-844	45	21	the	the	DET
ijtc-844	45	22	tax	tax	NOUN
ijtc-844	45	23	system	system	NOUN
ijtc-844	45	24	is	be	AUX
ijtc-844	45	25	considered	consider	VERB
ijtc-844	45	26	less	less	ADV
ijtc-844	45	27	progressive	progressive	ADJ
ijtc-844	45	28	.	.	PUNCT
ijtc-844	46	1	figure	figure	NOUN
ijtc-844	46	2	1	1	NUM
ijtc-844	46	3	indicates	indicate	VERB
ijtc-844	46	4	that	that	SCONJ
ijtc-844	46	5	the	the	PRON
ijtc-844	46	6	larger	large	ADJ
ijtc-844	46	7	a	a	DET
ijtc-844	46	8	country	country	NOUN
ijtc-844	46	9	's	's	PART
ijtc-844	46	10	economy	economy	NOUN
ijtc-844	46	11	as	as	SCONJ
ijtc-844	46	12	measured	measure	VERB
ijtc-844	46	13	by	by	ADP
ijtc-844	46	14	gdp	gdp	NOUN
ijtc-844	46	15	per	per	ADP
ijtc-844	46	16	capita	capita	NOUN
ijtc-844	46	17	,	,	PUNCT
ijtc-844	46	18	the	the	PRON
ijtc-844	46	19	higher	high	ADJ
ijtc-844	46	20	the	the	DET
ijtc-844	46	21	country	country	NOUN
ijtc-844	46	22	's	's	PART
ijtc-844	46	23	tax	tax	NOUN
ijtc-844	46	24	revenue	revenue	NOUN
ijtc-844	46	25	.	.	PUNCT
ijtc-844	47	1	goldman	goldman	PROPN
ijtc-844	47	2	sachs	sachs	PROPN
ijtc-844	47	3	projected	project	VERB
ijtc-844	47	4	that	that	SCONJ
ijtc-844	47	5	the	the	DET
ijtc-844	47	6	large	large	ADJ
ijtc-844	47	7	economies	economy	NOUN
ijtc-844	47	8	potential	potential	ADJ
ijtc-844	47	9	in	in	ADP
ijtc-844	47	10	the	the	DET
ijtc-844	47	11	n11	n11	PROPN
ijtc-844	47	12	countries	country	NOUN
ijtc-844	47	13	will	will	AUX
ijtc-844	47	14	be	be	AUX
ijtc-844	47	15	followed	follow	VERB
ijtc-844	47	16	by	by	ADP
ijtc-844	47	17	high	high	ADJ
ijtc-844	47	18	tax	tax	NOUN
ijtc-844	47	19	revenue	revenue	NOUN
ijtc-844	47	20	.	.	PUNCT
ijtc-844	48	1	figure	figure	NOUN
ijtc-844	48	2	i.	i.	PROPN
ijtc-844	48	3	comparison	comparison	NOUN
ijtc-844	48	4	of	of	ADP
ijtc-844	48	5	tax	tax	NOUN
ijtc-844	48	6	revenue	revenue	NOUN
ijtc-844	48	7	and	and	CCONJ
ijtc-844	48	8	gdp	gdp	NOUN
ijtc-844	48	9	per	per	ADP
ijtc-844	48	10	capita	capita	NOUN
ijtc-844	48	11	of	of	ADP
ijtc-844	48	12	n-11	n-11	PROPN
ijtc-844	48	13	(	(	PUNCT
ijtc-844	48	14	except	except	SCONJ
ijtc-844	48	15	egypt	egypt	PROPN
ijtc-844	48	16	)	)	PUNCT
ijtc-844	48	17	source	source	NOUN
ijtc-844	48	18	:	:	PUNCT
ijtc-844	48	19	our	our	PRON
ijtc-844	48	20	world	world	NOUN
ijtc-844	48	21	in	in	ADP
ijtc-844	48	22	data	datum	NOUN
ijtc-844	48	23	(	(	PUNCT
ijtc-844	48	24	2016	2016	NUM
ijtc-844	48	25	)	)	PUNCT
ijtc-844	48	26	(	(	PUNCT
ijtc-844	48	27	o'neill	o'neill	PROPN
ijtc-844	48	28	et	et	PROPN
ijtc-844	48	29	al	al	PROPN
ijtc-844	48	30	.	.	PROPN
ijtc-844	48	31	,	,	PUNCT
ijtc-844	48	32	2005	2005	NUM
ijtc-844	48	33	)	)	PUNCT
ijtc-844	48	34	argued	argue	VERB
ijtc-844	48	35	that	that	SCONJ
ijtc-844	48	36	one	one	NUM
ijtc-844	48	37	component	component	NOUN
ijtc-844	48	38	of	of	ADP
ijtc-844	48	39	macroeconomic	macroeconomic	ADJ
ijtc-844	48	40	conditions	condition	NOUN
ijtc-844	48	41	in	in	ADP
ijtc-844	48	42	ges	ge	NOUN
ijtc-844	48	43	is	be	AUX
ijtc-844	48	44	investment	investment	NOUN
ijtc-844	48	45	.	.	PUNCT
ijtc-844	49	1	according	accord	VERB
ijtc-844	49	2	to	to	ADP
ijtc-844	49	3	balıkçıoğlu	balıkçıoğlu	PROPN
ijtc-844	49	4	et	et	PROPN
ijtc-844	49	5	al	al	PROPN
ijtc-844	49	6	.	.	PUNCT
ijtc-844	50	1	(	(	PUNCT
ijtc-844	50	2	2016	2016	NUM
ijtc-844	50	3	)	)	PUNCT
ijtc-844	50	4	,	,	PUNCT
ijtc-844	50	5	fdi	fdi	NOUN
ijtc-844	50	6	has	have	VERB
ijtc-844	50	7	a	a	DET
ijtc-844	50	8	greater	great	ADJ
ijtc-844	50	9	impact	impact	NOUN
ijtc-844	50	10	on	on	ADP
ijtc-844	50	11	tax	tax	NOUN
ijtc-844	50	12	revenue	revenue	NOUN
ijtc-844	50	13	for	for	ADP
ijtc-844	50	14	high	high	ADJ
ijtc-844	50	15	-	-	PUNCT
ijtc-844	50	16	tech	tech	NOUN
ijtc-844	50	17	firms	firm	NOUN
ijtc-844	50	18	.	.	PUNCT
ijtc-844	51	1	in	in	ADP
ijtc-844	51	2	developing	develop	VERB
ijtc-844	51	3	countries	country	NOUN
ijtc-844	51	4	,	,	PUNCT
ijtc-844	51	5	fdi	fdi	NOUN
ijtc-844	51	6	has	have	VERB
ijtc-844	51	7	a	a	DET
ijtc-844	51	8	positive	positive	ADJ
ijtc-844	51	9	and	and	CCONJ
ijtc-844	51	10	significant	significant	ADJ
ijtc-844	51	11	effects	effect	NOUN
ijtc-844	51	12	on	on	ADP
ijtc-844	51	13	total	total	ADJ
ijtc-844	51	14	tax	tax	NOUN
ijtc-844	51	15	revenue	revenue	NOUN
ijtc-844	51	16	,	,	PUNCT
ijtc-844	51	17	cit	cit	PROPN
ijtc-844	51	18	(	(	PUNCT
ijtc-844	51	19	corporate	corporate	ADJ
ijtc-844	51	20	income	income	NOUN
ijtc-844	51	21	tax	tax	NOUN
ijtc-844	51	22	)	)	PUNCT
ijtc-844	51	23	,	,	PUNCT
ijtc-844	51	24	pit	pit	NOUN
ijtc-844	51	25	(	(	PUNCT
ijtc-844	51	26	personal	personal	ADJ
ijtc-844	51	27	income	income	NOUN
ijtc-844	51	28	tax	tax	NOUN
ijtc-844	51	29	)	)	PUNCT
ijtc-844	51	30	,	,	PUNCT
ijtc-844	51	31	and	and	CCONJ
ijtc-844	51	32	vat	vat	NOUN
ijtc-844	51	33	(	(	PUNCT
ijtc-844	51	34	value	value	NOUN
ijtc-844	51	35	added	add	VERB
ijtc-844	51	36	tax	tax	NOUN
ijtc-844	51	37	)	)	PUNCT
ijtc-844	51	38	,	,	PUNCT
ijtc-844	51	39	but	but	CCONJ
ijtc-844	51	40	impactless	impactless	NOUN
ijtc-844	51	41	on	on	ADP
ijtc-844	51	42	tax	tax	NOUN
ijtc-844	51	43	revenue	revenue	NOUN
ijtc-844	51	44	from	from	ADP
ijtc-844	51	45	the	the	DET
ijtc-844	51	46	property	property	NOUN
ijtc-844	51	47	sector	sector	NOUN
ijtc-844	51	48	(	(	PUNCT
ijtc-844	51	49	pratomo	pratomo	NOUN
ijtc-844	51	50	,	,	PUNCT
ijtc-844	51	51	2020	2020	NUM
ijtc-844	51	52	)	)	PUNCT
ijtc-844	51	53	.	.	PUNCT
ijtc-844	52	1	a	a	DET
ijtc-844	52	2	recent	recent	ADJ
ijtc-844	52	3	study	study	NOUN
ijtc-844	52	4	conducted	conduct	VERB
ijtc-844	52	5	by	by	ADP
ijtc-844	52	6	camara	camara	PROPN
ijtc-844	52	7	(	(	PUNCT
ijtc-844	52	8	2023	2023	NUM
ijtc-844	52	9	)	)	PUNCT
ijtc-844	52	10	found	find	VERB
ijtc-844	52	11	that	that	SCONJ
ijtc-844	52	12	fdi	fdi	NOUN
ijtc-844	52	13	has	have	VERB
ijtc-844	52	14	a	a	DET
ijtc-844	52	15	positive	positive	ADJ
ijtc-844	52	16	effect	effect	NOUN
ijtc-844	52	17	on	on	ADP
ijtc-844	52	18	tax	tax	NOUN
ijtc-844	52	19	revenue	revenue	NOUN
ijtc-844	52	20	,	,	PUNCT
ijtc-844	52	21	but	but	CCONJ
ijtc-844	52	22	no	no	DET
ijtc-844	52	23	effect	effect	NOUN
ijtc-844	52	24	on	on	ADP
ijtc-844	52	25	tax	tax	NOUN
ijtc-844	52	26	revenue	revenue	NOUN
ijtc-844	52	27	from	from	ADP
ijtc-844	52	28	the	the	DET
ijtc-844	52	29	natural	natural	ADJ
ijtc-844	52	30	resource	resource	NOUN
ijtc-844	52	31	of	of	ADP
ijtc-844	52	32	exporting	export	VERB
ijtc-844	52	33	countries	country	NOUN
ijtc-844	52	34	.	.	PUNCT
ijtc-844	53	1	however	however	ADV
ijtc-844	53	2	,	,	PUNCT
ijtc-844	53	3	fdi	fdi	NOUN
ijtc-844	53	4	contributes	contribute	VERB
ijtc-844	53	5	to	to	ADP
ijtc-844	53	6	tax	tax	NOUN
ijtc-844	53	7	revenue	revenue	NOUN
ijtc-844	53	8	by	by	ADP
ijtc-844	53	9	imposing	impose	VERB
ijtc-844	53	10	tax	tax	NOUN
ijtc-844	53	11	on	on	ADP
ijtc-844	53	12	additional	additional	ADJ
ijtc-844	53	13	income	income	NOUN
ijtc-844	53	14	generated	generate	VERB
ijtc-844	53	15	by	by	ADP
ijtc-844	53	16	fdi	fdi	PROPN
ijtc-844	53	17	in	in	ADP
ijtc-844	53	18	the	the	DET
ijtc-844	53	19	recipient	recipient	NOUN
ijtc-844	53	20	country	country	NOUN
ijtc-844	53	21	(	(	PUNCT
ijtc-844	53	22	ketkar	ketkar	PROPN
ijtc-844	53	23	et	et	PROPN
ijtc-844	53	24	al	al	PROPN
ijtc-844	53	25	.	.	PROPN
ijtc-844	53	26	,	,	PUNCT
ijtc-844	53	27	2005	2005	NUM
ijtc-844	53	28	)	)	PUNCT
ijtc-844	53	29	.	.	PUNCT
ijtc-844	54	1	similar	similar	ADJ
ijtc-844	54	2	results	result	NOUN
ijtc-844	54	3	were	be	AUX
ijtc-844	54	4	found	find	VERB
ijtc-844	54	5	by	by	ADP
ijtc-844	54	6	okey	okey	PROPN
ijtc-844	54	7	(	(	PUNCT
ijtc-844	54	8	2013	2013	NUM
ijtc-844	54	9	)	)	PUNCT
ijtc-844	54	10	,	,	PUNCT
ijtc-844	54	11	where	where	SCONJ
ijtc-844	54	12	fdi	fdi	NOUN
ijtc-844	54	13	has	have	VERB
ijtc-844	54	14	a	a	DET
ijtc-844	54	15	positive	positive	ADJ
ijtc-844	54	16	and	and	CCONJ
ijtc-844	54	17	significant	significant	ADJ
ijtc-844	54	18	effect	effect	NOUN
ijtc-844	54	19	on	on	ADP
ijtc-844	54	20	the	the	DET
ijtc-844	54	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	54	22	searching	searching	NOUN
ijtc-844	54	23	for	for	ADP
ijtc-844	54	24	tax	tax	NOUN
ijtc-844	54	25	revenue	revenue	NOUN
ijtc-844	54	26	determinants	determinant	NOUN
ijtc-844	54	27	in	in	ADP
ijtc-844	54	28	n-11	n-11	PROPN
ijtc-844	54	29	:	:	PUNCT
ijtc-844	54	30	the	the	DET
ijtc-844	54	31	moderating	moderate	VERB
ijtc-844	54	32	role	role	NOUN
ijtc-844	54	33	of	of	ADP
ijtc-844	54	34	regulatory	regulatory	ADJ
ijtc-844	54	35	quality	quality	NOUN
ijtc-844	54	36	pascal	pascal	NOUN
ijtc-844	54	37	and	and	CCONJ
ijtc-844	54	38	wijaya	wijaya	PROPN
ijtc-844	54	39	631	631	NUM
ijtc-844	54	40	|	|	ADV
ijtc-844	54	41	ilomata	ilomata	PROPN
ijtc-844	54	42	international	international	ADJ
ijtc-844	54	43	journal	journal	NOUN
ijtc-844	54	44	of	of	ADP
ijtc-844	54	45	tax	tax	PROPN
ijtc-844	54	46	&	&	CCONJ
ijtc-844	54	47	accounting	account	VERB
ijtc-844	54	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	54	49	tax	tax	NOUN
ijtc-844	54	50	revenue	revenue	NOUN
ijtc-844	54	51	by	by	ADP
ijtc-844	54	52	increasing	increase	VERB
ijtc-844	54	53	the	the	DET
ijtc-844	54	54	tax	tax	NOUN
ijtc-844	54	55	base	base	NOUN
ijtc-844	54	56	and	and	CCONJ
ijtc-844	54	57	the	the	DET
ijtc-844	54	58	tax	tax	NOUN
ijtc-844	54	59	revenue	revenue	NOUN
ijtc-844	54	60	and	and	CCONJ
ijtc-844	54	61	aslam	aslam	PROPN
ijtc-844	54	62	(	(	PUNCT
ijtc-844	54	63	2015	2015	NUM
ijtc-844	54	64	)	)	PUNCT
ijtc-844	54	65	who	who	PRON
ijtc-844	54	66	stated	state	VERB
ijtc-844	54	67	that	that	SCONJ
ijtc-844	54	68	fdi	fdi	NOUN
ijtc-844	54	69	significantly	significantly	ADV
ijtc-844	54	70	affects	affect	VERB
ijtc-844	54	71	tax	tax	NOUN
ijtc-844	54	72	revenue	revenue	NOUN
ijtc-844	54	73	,	,	PUNCT
ijtc-844	54	74	and	and	CCONJ
ijtc-844	54	75	there	there	PRON
ijtc-844	54	76	is	be	VERB
ijtc-844	54	77	a	a	DET
ijtc-844	54	78	long	long	ADJ
ijtc-844	54	79	-	-	PUNCT
ijtc-844	54	80	term	term	NOUN
ijtc-844	54	81	relationship	relationship	NOUN
ijtc-844	54	82	between	between	ADP
ijtc-844	54	83	the	the	DET
ijtc-844	54	84	two	two	NUM
ijtc-844	54	85	variables	variable	NOUN
ijtc-844	54	86	.	.	PUNCT
ijtc-844	55	1	minh	minh	INTJ
ijtc-844	55	2	ha	ha	INTJ
ijtc-844	55	3	et	et	PROPN
ijtc-844	55	4	al	al	PROPN
ijtc-844	55	5	.	.	PROPN
ijtc-844	56	1	(	(	PUNCT
ijtc-844	56	2	2022	2022	NUM
ijtc-844	56	3	)	)	PUNCT
ijtc-844	56	4	argued	argue	VERB
ijtc-844	56	5	further	far	ADV
ijtc-844	56	6	that	that	SCONJ
ijtc-844	56	7	fdi	fdi	NOUN
ijtc-844	56	8	acts	act	VERB
ijtc-844	56	9	as	as	ADP
ijtc-844	56	10	an	an	DET
ijtc-844	56	11	important	important	ADJ
ijtc-844	56	12	source	source	NOUN
ijtc-844	56	13	of	of	ADP
ijtc-844	56	14	capital	capital	NOUN
ijtc-844	56	15	in	in	ADP
ijtc-844	56	16	overcoming	overcome	VERB
ijtc-844	56	17	the	the	DET
ijtc-844	56	18	shortages	shortage	NOUN
ijtc-844	56	19	of	of	ADP
ijtc-844	56	20	investment	investment	NOUN
ijtc-844	56	21	capital	capital	NOUN
ijtc-844	56	22	,	,	PUNCT
ijtc-844	56	23	thus	thus	ADV
ijtc-844	56	24	,	,	PUNCT
ijtc-844	56	25	it	it	PRON
ijtc-844	56	26	contributes	contribute	VERB
ijtc-844	56	27	to	to	ADP
ijtc-844	56	28	the	the	DET
ijtc-844	56	29	economic	economic	ADJ
ijtc-844	56	30	growth	growth	NOUN
ijtc-844	56	31	,	,	PUNCT
ijtc-844	56	32	and	and	CCONJ
ijtc-844	56	33	increase	increase	VERB
ijtc-844	56	34	a	a	DET
ijtc-844	56	35	country	country	NOUN
ijtc-844	56	36	's	's	PART
ijtc-844	56	37	tax	tax	NOUN
ijtc-844	56	38	revenue	revenue	NOUN
ijtc-844	56	39	.	.	PUNCT
ijtc-844	57	1	on	on	ADP
ijtc-844	57	2	the	the	DET
ijtc-844	57	3	other	other	ADJ
ijtc-844	57	4	hand	hand	NOUN
ijtc-844	57	5	,	,	PUNCT
ijtc-844	57	6	inriama	inriama	PROPN
ijtc-844	57	7	&	&	CCONJ
ijtc-844	57	8	setyowati	setyowati	PROPN
ijtc-844	57	9	(	(	PUNCT
ijtc-844	57	10	2020	2020	NUM
ijtc-844	57	11	)	)	PUNCT
ijtc-844	57	12	found	find	VERB
ijtc-844	57	13	that	that	SCONJ
ijtc-844	57	14	fdi	fdi	NOUN
ijtc-844	57	15	does	do	AUX
ijtc-844	57	16	not	not	PART
ijtc-844	57	17	affect	affect	VERB
ijtc-844	57	18	cit	cit	PROPN
ijtc-844	57	19	revenue	revenue	NOUN
ijtc-844	57	20	.	.	PUNCT
ijtc-844	58	1	this	this	PRON
ijtc-844	58	2	occurs	occur	VERB
ijtc-844	58	3	since	since	SCONJ
ijtc-844	58	4	incentives	incentive	NOUN
ijtc-844	58	5	from	from	ADP
ijtc-844	58	6	fdi	fdi	NOUN
ijtc-844	58	7	do	do	AUX
ijtc-844	58	8	not	not	PART
ijtc-844	58	9	necessarily	necessarily	ADV
ijtc-844	58	10	increase	increase	VERB
ijtc-844	58	11	cit	cit	PROPN
ijtc-844	58	12	.	.	PROPN
ijtc-844	58	13	gnangnon	gnangnon	PROPN
ijtc-844	58	14	(	(	PUNCT
ijtc-844	58	15	2017	2017	NUM
ijtc-844	58	16	)	)	PUNCT
ijtc-844	58	17	divides	divide	VERB
ijtc-844	58	18	the	the	DET
ijtc-844	58	19	impact	impact	NOUN
ijtc-844	58	20	of	of	ADP
ijtc-844	58	21	fdi	fdi	NOUN
ijtc-844	58	22	on	on	ADP
ijtc-844	58	23	non	non	ADJ
ijtc-844	58	24	-	-	ADJ
ijtc-844	58	25	natural	natural	ADJ
ijtc-844	58	26	resources	resource	NOUN
ijtc-844	58	27	tax	tax	NOUN
ijtc-844	58	28	revenue	revenue	NOUN
ijtc-844	58	29	and	and	CCONJ
ijtc-844	58	30	cit	cit	PROPN
ijtc-844	58	31	,	,	PUNCT
ijtc-844	58	32	where	where	SCONJ
ijtc-844	58	33	the	the	DET
ijtc-844	58	34	impact	impact	NOUN
ijtc-844	58	35	of	of	ADP
ijtc-844	58	36	fdi	fdi	NOUN
ijtc-844	58	37	on	on	ADP
ijtc-844	58	38	tax	tax	NOUN
ijtc-844	58	39	revenue	revenue	NOUN
ijtc-844	58	40	depends	depend	VERB
ijtc-844	58	41	on	on	ADP
ijtc-844	58	42	the	the	DET
ijtc-844	58	43	ratio	ratio	NOUN
ijtc-844	58	44	of	of	ADP
ijtc-844	58	45	fdi	fdi	NOUN
ijtc-844	58	46	to	to	ADP
ijtc-844	58	47	gdp	gdp	PROPN
ijtc-844	58	48	.	.	PUNCT
ijtc-844	59	1	on	on	ADP
ijtc-844	59	2	the	the	DET
ijtc-844	59	3	non	non	ADJ
ijtc-844	59	4	-	-	ADJ
ijtc-844	59	5	natural	natural	ADJ
ijtc-844	59	6	resources	resource	NOUN
ijtc-844	59	7	of	of	ADP
ijtc-844	59	8	the	the	DET
ijtc-844	59	9	tax	tax	NOUN
ijtc-844	59	10	revenue	revenue	NOUN
ijtc-844	59	11	side	side	NOUN
ijtc-844	59	12	,	,	PUNCT
ijtc-844	59	13	fdi	fdi	NOUN
ijtc-844	59	14	has	have	VERB
ijtc-844	59	15	a	a	DET
ijtc-844	59	16	negative	negative	ADJ
ijtc-844	59	17	and	and	CCONJ
ijtc-844	59	18	significant	significant	ADJ
ijtc-844	59	19	effects	effect	NOUN
ijtc-844	59	20	in	in	ADP
ijtc-844	59	21	countries	country	NOUN
ijtc-844	59	22	with	with	ADP
ijtc-844	59	23	an	an	DET
ijtc-844	59	24	fdi	fdi	NOUN
ijtc-844	59	25	-	-	PUNCT
ijtc-844	59	26	to	to	ADP
ijtc-844	59	27	-	-	PUNCT
ijtc-844	59	28	gdp	gdp	NOUN
ijtc-844	59	29	ratio	ratio	NOUN
ijtc-844	59	30	below	below	ADP
ijtc-844	59	31	1.49	1.49	NUM
ijtc-844	59	32	%	%	NOUN
ijtc-844	59	33	,	,	PUNCT
ijtc-844	59	34	a	a	DET
ijtc-844	59	35	positive	positive	ADJ
ijtc-844	59	36	and	and	CCONJ
ijtc-844	59	37	significant	significant	ADJ
ijtc-844	59	38	effect	effect	NOUN
ijtc-844	59	39	in	in	ADP
ijtc-844	59	40	countries	country	NOUN
ijtc-844	59	41	with	with	ADP
ijtc-844	59	42	a	a	DET
ijtc-844	59	43	ratio	ratio	NOUN
ijtc-844	59	44	above	above	ADP
ijtc-844	59	45	2.57	2.57	NUM
ijtc-844	59	46	%	%	NOUN
ijtc-844	59	47	,	,	PUNCT
ijtc-844	59	48	and	and	CCONJ
ijtc-844	59	49	no	no	DET
ijtc-844	59	50	effect	effect	NOUN
ijtc-844	59	51	in	in	ADP
ijtc-844	59	52	countries	country	NOUN
ijtc-844	59	53	with	with	ADP
ijtc-844	59	54	a	a	DET
ijtc-844	59	55	ratio	ratio	NOUN
ijtc-844	59	56	between	between	ADP
ijtc-844	59	57	1.49	1.49	NUM
ijtc-844	59	58	%	%	NOUN
ijtc-844	59	59	and	and	CCONJ
ijtc-844	59	60	2.57	2.57	NUM
ijtc-844	59	61	%	%	NOUN
ijtc-844	59	62	.	.	PUNCT
ijtc-844	60	1	as	as	ADP
ijtc-844	60	2	for	for	ADP
ijtc-844	60	3	the	the	DET
ijtc-844	60	4	tax	tax	NOUN
ijtc-844	60	5	revenue	revenue	NOUN
ijtc-844	60	6	derived	derive	VERB
ijtc-844	60	7	from	from	ADP
ijtc-844	60	8	companies	company	NOUN
ijtc-844	60	9	,	,	PUNCT
ijtc-844	60	10	there	there	PRON
ijtc-844	60	11	is	be	VERB
ijtc-844	60	12	a	a	DET
ijtc-844	60	13	threshold	threshold	NOUN
ijtc-844	60	14	of	of	ADP
ijtc-844	60	15	0.33	0.33	NUM
ijtc-844	60	16	%	%	NOUN
ijtc-844	60	17	,	,	PUNCT
ijtc-844	60	18	where	where	SCONJ
ijtc-844	60	19	fdi	fdi	NOUN
ijtc-844	60	20	has	have	VERB
ijtc-844	60	21	no	no	DET
ijtc-844	60	22	significant	significant	ADJ
ijtc-844	60	23	effect	effect	NOUN
ijtc-844	60	24	in	in	ADP
ijtc-844	60	25	countries	country	NOUN
ijtc-844	60	26	,	,	PUNCT
ijtc-844	60	27	bearing	bear	VERB
ijtc-844	60	28	a	a	DET
ijtc-844	60	29	ratio	ratio	NOUN
ijtc-844	60	30	of	of	ADP
ijtc-844	60	31	fdi	fdi	NOUN
ijtc-844	60	32	to	to	ADP
ijtc-844	60	33	gdp	gdp	NOUN
ijtc-844	60	34	below	below	ADP
ijtc-844	60	35	the	the	DET
ijtc-844	60	36	threshold	threshold	NOUN
ijtc-844	60	37	,	,	PUNCT
ijtc-844	60	38	but	but	CCONJ
ijtc-844	60	39	a	a	DET
ijtc-844	60	40	significant	significant	ADJ
ijtc-844	60	41	positive	positive	ADJ
ijtc-844	60	42	effect	effect	NOUN
ijtc-844	60	43	in	in	ADP
ijtc-844	60	44	countries	country	NOUN
ijtc-844	60	45	having	have	VERB
ijtc-844	60	46	a	a	DET
ijtc-844	60	47	ratio	ratio	NOUN
ijtc-844	60	48	at	at	ADP
ijtc-844	60	49	the	the	DET
ijtc-844	60	50	threshold	threshold	NOUN
ijtc-844	60	51	.	.	PUNCT
ijtc-844	61	1	another	another	DET
ijtc-844	61	2	study	study	NOUN
ijtc-844	61	3	by	by	ADP
ijtc-844	61	4	gaspareniene	gaspareniene	NOUN
ijtc-844	61	5	et	et	PROPN
ijtc-844	61	6	al	al	PROPN
ijtc-844	61	7	.	.	PROPN
ijtc-844	61	8	(	(	PUNCT
ijtc-844	61	9	2022	2022	NUM
ijtc-844	61	10	)	)	PUNCT
ijtc-844	61	11	distinguishes	distinguish	VERB
ijtc-844	61	12	two	two	NUM
ijtc-844	61	13	impacts	impact	NOUN
ijtc-844	61	14	of	of	ADP
ijtc-844	61	15	fdi	fdi	NOUN
ijtc-844	61	16	on	on	ADP
ijtc-844	61	17	tax	tax	NOUN
ijtc-844	61	18	revenue	revenue	NOUN
ijtc-844	61	19	.	.	PUNCT
ijtc-844	62	1	the	the	DET
ijtc-844	62	2	first	first	ADJ
ijtc-844	62	3	is	be	AUX
ijtc-844	62	4	that	that	SCONJ
ijtc-844	62	5	fdi	fdi	NOUN
ijtc-844	62	6	inflow	inflow	NOUN
ijtc-844	62	7	causes	cause	VERB
ijtc-844	62	8	a	a	DET
ijtc-844	62	9	decrease	decrease	NOUN
ijtc-844	62	10	in	in	ADP
ijtc-844	62	11	tax	tax	NOUN
ijtc-844	62	12	revenue	revenue	NOUN
ijtc-844	62	13	and	and	CCONJ
ijtc-844	62	14	the	the	DET
ijtc-844	62	15	second	second	NOUN
ijtc-844	62	16	is	be	AUX
ijtc-844	62	17	that	that	SCONJ
ijtc-844	62	18	fdi	fdi	NOUN
ijtc-844	62	19	outflow	outflow	NOUN
ijtc-844	62	20	causes	cause	VERB
ijtc-844	62	21	an	an	DET
ijtc-844	62	22	increase	increase	NOUN
ijtc-844	62	23	in	in	ADP
ijtc-844	62	24	tax	tax	NOUN
ijtc-844	62	25	revenue	revenue	NOUN
ijtc-844	62	26	.	.	PUNCT
ijtc-844	63	1	he	he	PRON
ijtc-844	63	2	added	add	VERB
ijtc-844	63	3	that	that	SCONJ
ijtc-844	63	4	the	the	DET
ijtc-844	63	5	decrease	decrease	NOUN
ijtc-844	63	6	in	in	ADP
ijtc-844	63	7	tax	tax	NOUN
ijtc-844	63	8	revenue	revenue	NOUN
ijtc-844	63	9	by	by	ADP
ijtc-844	63	10	fdi	fdi	ADJ
ijtc-844	63	11	inflow	inflow	NOUN
ijtc-844	63	12	is	be	AUX
ijtc-844	63	13	due	due	ADJ
ijtc-844	63	14	to	to	ADP
ijtc-844	63	15	the	the	DET
ijtc-844	63	16	tax	tax	NOUN
ijtc-844	63	17	incentives	incentive	NOUN
ijtc-844	63	18	for	for	ADP
ijtc-844	63	19	foreign	foreign	ADJ
ijtc-844	63	20	companies	company	NOUN
ijtc-844	63	21	which	which	PRON
ijtc-844	63	22	then	then	ADV
ijtc-844	63	23	reduce	reduce	VERB
ijtc-844	63	24	the	the	DET
ijtc-844	63	25	tax	tax	NOUN
ijtc-844	63	26	base	base	NOUN
ijtc-844	63	27	and	and	CCONJ
ijtc-844	63	28	provide	provide	VERB
ijtc-844	63	29	benefits	benefit	NOUN
ijtc-844	63	30	the	the	DET
ijtc-844	63	31	foreign	foreign	ADJ
ijtc-844	63	32	companies	company	NOUN
ijtc-844	63	33	at	at	ADP
ijtc-844	63	34	the	the	DET
ijtc-844	63	35	expense	expense	NOUN
ijtc-844	63	36	of	of	ADP
ijtc-844	63	37	local	local	ADJ
ijtc-844	63	38	companies	company	NOUN
ijtc-844	63	39	.	.	PUNCT
ijtc-844	64	1	conversely	conversely	ADV
ijtc-844	64	2	,	,	PUNCT
ijtc-844	64	3	fdi	fdi	NOUN
ijtc-844	64	4	outflow	outflow	NOUN
ijtc-844	64	5	increases	increase	VERB
ijtc-844	64	6	tax	tax	NOUN
ijtc-844	64	7	revenue	revenue	NOUN
ijtc-844	64	8	since	since	SCONJ
ijtc-844	64	9	the	the	DET
ijtc-844	64	10	recipient	recipient	NOUN
ijtc-844	64	11	country	country	NOUN
ijtc-844	64	12	provides	provide	VERB
ijtc-844	64	13	tax	tax	NOUN
ijtc-844	64	14	incentives	incentive	NOUN
ijtc-844	64	15	for	for	ADP
ijtc-844	64	16	multinational	multinational	ADJ
ijtc-844	64	17	companies	company	NOUN
ijtc-844	64	18	,	,	PUNCT
ijtc-844	64	19	therefore	therefore	ADV
ijtc-844	64	20	they	they	PRON
ijtc-844	64	21	pay	pay	VERB
ijtc-844	64	22	lower	low	ADJ
ijtc-844	64	23	tax	tax	NOUN
ijtc-844	64	24	than	than	ADP
ijtc-844	64	25	the	the	DET
ijtc-844	64	26	local	local	ADJ
ijtc-844	64	27	companies	company	NOUN
ijtc-844	64	28	in	in	ADP
ijtc-844	64	29	the	the	DET
ijtc-844	64	30	country	country	NOUN
ijtc-844	64	31	.	.	PUNCT
ijtc-844	65	1	as	as	ADP
ijtc-844	65	2	one	one	NUM
ijtc-844	65	3	of	of	ADP
ijtc-844	65	4	the	the	DET
ijtc-844	65	5	focuses	focus	NOUN
ijtc-844	65	6	on	on	ADP
ijtc-844	65	7	indonesia	indonesia	PROPN
ijtc-844	65	8	’s	’s	PART
ijtc-844	65	9	policies	policy	NOUN
ijtc-844	65	10	,	,	PUNCT
ijtc-844	65	11	fdi	fdi	NOUN
ijtc-844	65	12	is	be	AUX
ijtc-844	65	13	seen	see	VERB
ijtc-844	65	14	as	as	ADP
ijtc-844	65	15	a	a	DET
ijtc-844	65	16	more	more	ADV
ijtc-844	65	17	enhancing	enhancing	ADJ
ijtc-844	65	18	and	and	CCONJ
ijtc-844	65	19	durable	durable	ADJ
ijtc-844	65	20	form	form	NOUN
ijtc-844	65	21	of	of	ADP
ijtc-844	65	22	capital	capital	NOUN
ijtc-844	65	23	,	,	PUNCT
ijtc-844	65	24	in	in	ADP
ijtc-844	65	25	which	which	PRON
ijtc-844	65	26	attracting	attract	VERB
ijtc-844	65	27	greater	great	ADJ
ijtc-844	65	28	fdi	fdi	NOUN
ijtc-844	65	29	flows	flow	NOUN
ijtc-844	65	30	help	help	VERB
ijtc-844	65	31	place	place	VERB
ijtc-844	65	32	the	the	DET
ijtc-844	65	33	country	country	NOUN
ijtc-844	65	34	in	in	ADP
ijtc-844	65	35	the	the	DET
ijtc-844	65	36	international	international	ADJ
ijtc-844	65	37	trading	trading	NOUN
ijtc-844	65	38	system	system	NOUN
ijtc-844	65	39	and	and	CCONJ
ijtc-844	65	40	promote	promote	VERB
ijtc-844	65	41	a	a	DET
ijtc-844	65	42	more	more	ADV
ijtc-844	65	43	competitive	competitive	ADJ
ijtc-844	65	44	business	business	NOUN
ijtc-844	65	45	environment	environment	NOUN
ijtc-844	65	46	(	(	PUNCT
ijtc-844	65	47	gopalan	gopalan	PROPN
ijtc-844	65	48	et	et	PROPN
ijtc-844	65	49	al	al	PROPN
ijtc-844	65	50	.	.	PROPN
ijtc-844	65	51	,	,	PUNCT
ijtc-844	65	52	2016	2016	NUM
ijtc-844	65	53	)	)	PUNCT
ijtc-844	65	54	.	.	PUNCT
ijtc-844	66	1	similarly	similarly	ADV
ijtc-844	66	2	,	,	PUNCT
ijtc-844	66	3	mohamed	mohamed	PROPN
ijtc-844	66	4	(	(	PUNCT
ijtc-844	66	5	2020	2020	NUM
ijtc-844	66	6	)	)	PUNCT
ijtc-844	66	7	emphasizes	emphasize	VERB
ijtc-844	66	8	that	that	SCONJ
ijtc-844	66	9	fdi	fdi	PROPN
ijtc-844	66	10	in	in	ADP
ijtc-844	66	11	egypt	egypt	PROPN
ijtc-844	66	12	is	be	AUX
ijtc-844	66	13	considered	consider	VERB
ijtc-844	66	14	one	one	NUM
ijtc-844	66	15	of	of	ADP
ijtc-844	66	16	the	the	DET
ijtc-844	66	17	tools	tool	NOUN
ijtc-844	66	18	to	to	PART
ijtc-844	66	19	promote	promote	VERB
ijtc-844	66	20	economic	economic	ADJ
ijtc-844	66	21	growth	growth	NOUN
ijtc-844	66	22	and	and	CCONJ
ijtc-844	66	23	contribute	contribute	VERB
ijtc-844	66	24	to	to	ADP
ijtc-844	66	25	economic	economic	ADJ
ijtc-844	66	26	development	development	NOUN
ijtc-844	66	27	.	.	PUNCT
ijtc-844	67	1	in	in	ADP
ijtc-844	67	2	bangladesh	bangladesh	PROPN
ijtc-844	67	3	,	,	PUNCT
ijtc-844	67	4	fdi	fdi	NOUN
ijtc-844	67	5	signifies	signify	VERB
ijtc-844	67	6	the	the	DET
ijtc-844	67	7	infrastructure	infrastructure	NOUN
ijtc-844	67	8	development	development	NOUN
ijtc-844	67	9	,	,	PUNCT
ijtc-844	67	10	creates	create	VERB
ijtc-844	67	11	many	many	ADJ
ijtc-844	67	12	jobs	job	NOUN
ijtc-844	67	13	,	,	PUNCT
ijtc-844	67	14	improves	improve	VERB
ijtc-844	67	15	labor	labor	NOUN
ijtc-844	67	16	skills	skill	NOUN
ijtc-844	67	17	through	through	ADP
ijtc-844	67	18	the	the	DET
ijtc-844	67	19	transfer	transfer	NOUN
ijtc-844	67	20	of	of	ADP
ijtc-844	67	21	technological	technological	ADJ
ijtc-844	67	22	knowledge	knowledge	NOUN
ijtc-844	67	23	and	and	CCONJ
ijtc-844	67	24	managerial	managerial	ADJ
ijtc-844	67	25	capabilities	capability	NOUN
ijtc-844	67	26	,	,	PUNCT
ijtc-844	67	27	and	and	CCONJ
ijtc-844	67	28	helps	help	VERB
ijtc-844	67	29	integrate	integrate	VERB
ijtc-844	67	30	the	the	DET
ijtc-844	67	31	domestic	domestic	ADJ
ijtc-844	67	32	economy	economy	NOUN
ijtc-844	67	33	with	with	ADP
ijtc-844	67	34	the	the	DET
ijtc-844	67	35	global	global	ADJ
ijtc-844	67	36	economy	economy	NOUN
ijtc-844	67	37	(	(	PUNCT
ijtc-844	67	38	islam	islam	PROPN
ijtc-844	67	39	,	,	PUNCT
ijtc-844	67	40	2014	2014	NUM
ijtc-844	67	41	)	)	PUNCT
ijtc-844	67	42	.	.	PUNCT
ijtc-844	68	1	these	these	DET
ijtc-844	68	2	advances	advance	NOUN
ijtc-844	68	3	have	have	AUX
ijtc-844	68	4	led	lead	VERB
ijtc-844	68	5	to	to	ADP
ijtc-844	68	6	low	low	ADJ
ijtc-844	68	7	wages	wage	NOUN
ijtc-844	68	8	for	for	ADP
ijtc-844	68	9	skilled	skilled	ADJ
ijtc-844	68	10	labor	labor	NOUN
ijtc-844	68	11	and	and	CCONJ
ijtc-844	68	12	stable	stable	ADJ
ijtc-844	68	13	macroeconomic	macroeconomic	ADJ
ijtc-844	68	14	conditions	condition	NOUN
ijtc-844	68	15	.	.	PUNCT
ijtc-844	69	1	furthermore	furthermore	ADV
ijtc-844	69	2	,	,	PUNCT
ijtc-844	69	3	fdi	fdi	NOUN
ijtc-844	69	4	plays	play	VERB
ijtc-844	69	5	a	a	DET
ijtc-844	69	6	significant	significant	ADJ
ijtc-844	69	7	role	role	NOUN
ijtc-844	69	8	for	for	ADP
ijtc-844	69	9	iran	iran	PROPN
ijtc-844	69	10	’s	’s	PART
ijtc-844	69	11	economic	economic	ADJ
ijtc-844	69	12	growth	growth	NOUN
ijtc-844	69	13	,	,	PUNCT
ijtc-844	69	14	improves	improve	VERB
ijtc-844	69	15	the	the	DET
ijtc-844	69	16	balance	balance	NOUN
ijtc-844	69	17	of	of	ADP
ijtc-844	69	18	payments	payment	NOUN
ijtc-844	69	19	,	,	PUNCT
ijtc-844	69	20	transfers	transfer	NOUN
ijtc-844	69	21	technology	technology	NOUN
ijtc-844	69	22	,	,	PUNCT
ijtc-844	69	23	increases	increase	VERB
ijtc-844	69	24	employment	employment	NOUN
ijtc-844	69	25	,	,	PUNCT
ijtc-844	69	26	accelerates	accelerate	VERB
ijtc-844	69	27	exports	export	NOUN
ijtc-844	69	28	,	,	PUNCT
ijtc-844	69	29	and	and	CCONJ
ijtc-844	69	30	enhances	enhance	VERB
ijtc-844	69	31	tax	tax	NOUN
ijtc-844	69	32	revenues	revenue	NOUN
ijtc-844	69	33	(	(	PUNCT
ijtc-844	69	34	rafat	rafat	NOUN
ijtc-844	69	35	,	,	PUNCT
ijtc-844	69	36	2018	2018	NUM
ijtc-844	69	37	)	)	PUNCT
ijtc-844	69	38	.	.	PUNCT
ijtc-844	70	1	fdi	fdi	NOUN
ijtc-844	70	2	inflows	inflow	NOUN
ijtc-844	70	3	also	also	ADV
ijtc-844	70	4	play	play	VERB
ijtc-844	70	5	a	a	DET
ijtc-844	70	6	role	role	NOUN
ijtc-844	70	7	in	in	ADP
ijtc-844	70	8	the	the	DET
ijtc-844	70	9	structural	structural	ADJ
ijtc-844	70	10	transformation	transformation	NOUN
ijtc-844	70	11	process	process	NOUN
ijtc-844	70	12	of	of	ADP
ijtc-844	70	13	the	the	DET
ijtc-844	70	14	mexican	mexican	ADJ
ijtc-844	70	15	economy	economy	NOUN
ijtc-844	70	16	(	(	PUNCT
ijtc-844	70	17	mühlen	mühlen	PROPN
ijtc-844	70	18	&	&	CCONJ
ijtc-844	70	19	escobar	escobar	PROPN
ijtc-844	70	20	,	,	PUNCT
ijtc-844	70	21	2020	2020	NUM
ijtc-844	70	22	)	)	PUNCT
ijtc-844	70	23	.	.	PUNCT
ijtc-844	71	1	in	in	ADP
ijtc-844	71	2	nigeria	nigeria	PROPN
ijtc-844	71	3	,	,	PUNCT
ijtc-844	71	4	fdi	fdi	PROPN
ijtc-844	71	5	is	be	AUX
ijtc-844	71	6	considered	consider	VERB
ijtc-844	71	7	as	as	ADP
ijtc-844	71	8	crucial	crucial	ADJ
ijtc-844	71	9	in	in	ADP
ijtc-844	71	10	its	its	PRON
ijtc-844	71	11	economic	economic	ADJ
ijtc-844	71	12	growth	growth	NOUN
ijtc-844	71	13	and	and	CCONJ
ijtc-844	71	14	development	development	NOUN
ijtc-844	71	15	strategies	strategy	NOUN
ijtc-844	71	16	(	(	PUNCT
ijtc-844	71	17	osabohien	osabohien	NOUN
ijtc-844	71	18	et	et	PROPN
ijtc-844	71	19	al	al	PROPN
ijtc-844	71	20	.	.	PROPN
ijtc-844	71	21	,	,	PUNCT
ijtc-844	71	22	2020	2020	NUM
ijtc-844	71	23	)	)	PUNCT
ijtc-844	71	24	.	.	PUNCT
ijtc-844	72	1	fdi	fdi	NOUN
ijtc-844	72	2	also	also	ADV
ijtc-844	72	3	benefits	benefit	VERB
ijtc-844	72	4	the	the	DET
ijtc-844	72	5	domestic	domestic	ADJ
ijtc-844	72	6	economy	economy	NOUN
ijtc-844	72	7	through	through	ADP
ijtc-844	72	8	knowledge	knowledge	NOUN
ijtc-844	72	9	spillover	spillover	VERB
ijtc-844	72	10	from	from	ADP
ijtc-844	72	11	multinational	multinational	ADJ
ijtc-844	72	12	companies	company	NOUN
ijtc-844	72	13	to	to	ADP
ijtc-844	72	14	local	local	ADJ
ijtc-844	72	15	firms	firm	NOUN
ijtc-844	72	16	in	in	ADP
ijtc-844	72	17	pakistan	pakistan	PROPN
ijtc-844	72	18	(	(	PUNCT
ijtc-844	72	19	rehman	rehman	PROPN
ijtc-844	72	20	,	,	PUNCT
ijtc-844	72	21	2016	2016	NUM
ijtc-844	72	22	)	)	PUNCT
ijtc-844	72	23	.	.	PUNCT
ijtc-844	73	1	moreover	moreover	ADV
ijtc-844	73	2	,	,	PUNCT
ijtc-844	73	3	fdi	fdi	PROPN
ijtc-844	73	4	in	in	ADP
ijtc-844	73	5	vietnam	vietnam	PROPN
ijtc-844	73	6	has	have	VERB
ijtc-844	73	7	a	a	DET
ijtc-844	73	8	major	major	ADJ
ijtc-844	73	9	influence	influence	NOUN
ijtc-844	73	10	on	on	ADP
ijtc-844	73	11	other	other	ADJ
ijtc-844	73	12	economic	economic	ADJ
ijtc-844	73	13	sectors	sector	NOUN
ijtc-844	73	14	and	and	CCONJ
ijtc-844	73	15	it	it	PRON
ijtc-844	73	16	stimulates	stimulate	VERB
ijtc-844	73	17	domestic	domestic	ADJ
ijtc-844	73	18	investment	investment	NOUN
ijtc-844	73	19	,	,	PUNCT
ijtc-844	73	20	creates	create	VERB
ijtc-844	73	21	competition	competition	NOUN
ijtc-844	73	22	,	,	PUNCT
ijtc-844	73	23	promotes	promote	VERB
ijtc-844	73	24	innovation	innovation	NOUN
ijtc-844	73	25	and	and	CCONJ
ijtc-844	73	26	technology	technology	NOUN
ijtc-844	73	27	transfer	transfer	NOUN
ijtc-844	73	28	,	,	PUNCT
ijtc-844	73	29	improves	improve	VERB
ijtc-844	73	30	production	production	NOUN
ijtc-844	73	31	efficiency	efficiency	NOUN
ijtc-844	73	32	,	,	PUNCT
ijtc-844	73	33	and	and	CCONJ
ijtc-844	73	34	develops	develop	VERB
ijtc-844	73	35	supporting	support	VERB
ijtc-844	73	36	industries	industry	NOUN
ijtc-844	73	37	that	that	PRON
ijtc-844	73	38	help	help	VERB
ijtc-844	73	39	the	the	DET
ijtc-844	73	40	country	country	NOUN
ijtc-844	73	41	participate	participate	VERB
ijtc-844	73	42	in	in	ADP
ijtc-844	73	43	global	global	ADJ
ijtc-844	73	44	chains	chain	NOUN
ijtc-844	73	45	(	(	PUNCT
ijtc-844	73	46	hanh	hanh	NOUN
ijtc-844	73	47	et	et	PROPN
ijtc-844	73	48	al	al	PROPN
ijtc-844	73	49	.	.	PROPN
ijtc-844	73	50	,	,	PUNCT
ijtc-844	73	51	2017	2017	NUM
ijtc-844	73	52	)	)	PUNCT
ijtc-844	73	53	.	.	PUNCT
ijtc-844	74	1	as	as	ADP
ijtc-844	74	2	for	for	ADP
ijtc-844	74	3	the	the	DET
ijtc-844	74	4	south	south	ADJ
ijtc-844	74	5	korean	korean	ADJ
ijtc-844	74	6	government	government	NOUN
ijtc-844	74	7	,	,	PUNCT
ijtc-844	74	8	it	it	PRON
ijtc-844	74	9	believes	believe	VERB
ijtc-844	74	10	that	that	SCONJ
ijtc-844	74	11	fdi	fdi	NOUN
ijtc-844	74	12	marks	mark	VERB
ijtc-844	74	13	one	one	NUM
ijtc-844	74	14	of	of	ADP
ijtc-844	74	15	the	the	DET
ijtc-844	74	16	main	main	ADJ
ijtc-844	74	17	contributors	contributor	NOUN
ijtc-844	74	18	to	to	ADP
ijtc-844	74	19	its	its	PRON
ijtc-844	74	20	economic	economic	ADJ
ijtc-844	74	21	growth	growth	NOUN
ijtc-844	74	22	(	(	PUNCT
ijtc-844	74	23	kim	kim	PROPN
ijtc-844	74	24	,	,	PUNCT
ijtc-844	74	25	2015	2015	NUM
ijtc-844	74	26	)	)	PUNCT
ijtc-844	74	27	.	.	PUNCT
ijtc-844	75	1	in	in	ADP
ijtc-844	75	2	the	the	DET
ijtc-844	75	3	philippines	philippine	NOUN
ijtc-844	75	4	,	,	PUNCT
ijtc-844	75	5	although	although	SCONJ
ijtc-844	75	6	the	the	DET
ijtc-844	75	7	overall	overall	NOUN
ijtc-844	75	8	is	be	AUX
ijtc-844	75	9	still	still	ADV
ijtc-844	75	10	limited	limited	ADJ
ijtc-844	75	11	and	and	CCONJ
ijtc-844	75	12	lagging	lag	VERB
ijtc-844	75	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	75	14	searching	searching	NOUN
ijtc-844	75	15	for	for	ADP
ijtc-844	75	16	tax	tax	NOUN
ijtc-844	75	17	revenue	revenue	NOUN
ijtc-844	75	18	determinants	determinant	NOUN
ijtc-844	75	19	in	in	ADP
ijtc-844	75	20	n-11	n-11	PROPN
ijtc-844	75	21	:	:	PUNCT
ijtc-844	75	22	the	the	DET
ijtc-844	75	23	moderating	moderate	VERB
ijtc-844	75	24	role	role	NOUN
ijtc-844	75	25	of	of	ADP
ijtc-844	75	26	regulatory	regulatory	ADJ
ijtc-844	75	27	quality	quality	NOUN
ijtc-844	75	28	pascal	pascal	NOUN
ijtc-844	75	29	and	and	CCONJ
ijtc-844	75	30	wijaya	wijaya	PROPN
ijtc-844	75	31	632	632	NUM
ijtc-844	75	32	|	|	CCONJ
ijtc-844	75	33	ilomata	ilomata	PROPN
ijtc-844	75	34	international	international	ADJ
ijtc-844	75	35	journal	journal	NOUN
ijtc-844	75	36	of	of	ADP
ijtc-844	75	37	tax	tax	PROPN
ijtc-844	75	38	&	&	CCONJ
ijtc-844	75	39	accounting	accounting	NOUN
ijtc-844	75	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	75	41	behind	behind	ADP
ijtc-844	75	42	other	other	ADJ
ijtc-844	75	43	countries	country	NOUN
ijtc-844	75	44	in	in	ADP
ijtc-844	75	45	southeast	southeast	PROPN
ijtc-844	75	46	asia	asia	PROPN
ijtc-844	75	47	,	,	PUNCT
ijtc-844	75	48	the	the	DET
ijtc-844	75	49	investment	investment	NOUN
ijtc-844	75	50	policy	policy	NOUN
ijtc-844	75	51	reforms	reform	NOUN
ijtc-844	75	52	and	and	CCONJ
ijtc-844	75	53	the	the	DET
ijtc-844	75	54	opening	opening	NOUN
ijtc-844	75	55	up	up	ADP
ijtc-844	75	56	of	of	ADP
ijtc-844	75	57	more	more	ADJ
ijtc-844	75	58	foreign	foreign	ADJ
ijtc-844	75	59	investment	investment	NOUN
ijtc-844	75	60	sectors	sector	NOUN
ijtc-844	75	61	resulted	result	VERB
ijtc-844	75	62	in	in	ADP
ijtc-844	75	63	the	the	DET
ijtc-844	75	64	increased	increase	VERB
ijtc-844	75	65	fdi	fdi	NOUN
ijtc-844	75	66	inflows	inflow	NOUN
ijtc-844	75	67	(	(	PUNCT
ijtc-844	75	68	aldaba	aldaba	PROPN
ijtc-844	75	69	&	&	CCONJ
ijtc-844	75	70	quejada	quejada	PROPN
ijtc-844	75	71	,	,	PUNCT
ijtc-844	75	72	2022	2022	NUM
ijtc-844	75	73	)	)	PUNCT
ijtc-844	75	74	.	.	PUNCT
ijtc-844	76	1	of	of	ADP
ijtc-844	76	2	all	all	DET
ijtc-844	76	3	the	the	DET
ijtc-844	76	4	countries	country	NOUN
ijtc-844	76	5	described	describe	VERB
ijtc-844	76	6	,	,	PUNCT
ijtc-844	76	7	however	however	ADV
ijtc-844	76	8	,	,	PUNCT
ijtc-844	76	9	it	it	PRON
ijtc-844	76	10	can	can	AUX
ijtc-844	76	11	be	be	AUX
ijtc-844	76	12	emphasized	emphasize	VERB
ijtc-844	76	13	that	that	SCONJ
ijtc-844	76	14	turkey	turkey	NOUN
ijtc-844	76	15	has	have	AUX
ijtc-844	76	16	not	not	PART
ijtc-844	76	17	gained	gain	VERB
ijtc-844	76	18	the	the	DET
ijtc-844	76	19	expected	expect	VERB
ijtc-844	76	20	positive	positive	ADJ
ijtc-844	76	21	benefits	benefit	NOUN
ijtc-844	76	22	from	from	ADP
ijtc-844	76	23	fdi	fdi	NOUN
ijtc-844	76	24	inflows	inflow	NOUN
ijtc-844	76	25	as	as	SCONJ
ijtc-844	76	26	seen	see	VERB
ijtc-844	76	27	in	in	ADP
ijtc-844	76	28	the	the	DET
ijtc-844	76	29	country	country	NOUN
ijtc-844	76	30	's	's	PART
ijtc-844	76	31	economic	economic	ADJ
ijtc-844	76	32	growth	growth	NOUN
ijtc-844	76	33	(	(	PUNCT
ijtc-844	76	34	temiz	temiz	PROPN
ijtc-844	76	35	&	&	CCONJ
ijtc-844	76	36	gökmen	gökmen	PROPN
ijtc-844	76	37	,	,	PUNCT
ijtc-844	76	38	2014	2014	NUM
ijtc-844	76	39	)	)	PUNCT
ijtc-844	76	40	.	.	PUNCT
ijtc-844	77	1	another	another	DET
ijtc-844	77	2	contributor	contributor	NOUN
ijtc-844	77	3	to	to	ADP
ijtc-844	77	4	the	the	DET
ijtc-844	77	5	economic	economic	ADJ
ijtc-844	77	6	development	development	NOUN
ijtc-844	77	7	is	be	AUX
ijtc-844	77	8	the	the	DET
ijtc-844	77	9	agricultural	agricultural	ADJ
ijtc-844	77	10	sector	sector	NOUN
ijtc-844	77	11	(	(	PUNCT
ijtc-844	77	12	cao	cao	PROPN
ijtc-844	77	13	&	&	CCONJ
ijtc-844	77	14	birchenall	birchenall	PROPN
ijtc-844	77	15	,	,	PUNCT
ijtc-844	77	16	2013	2013	NUM
ijtc-844	77	17	)	)	PUNCT
ijtc-844	77	18	.	.	PUNCT
ijtc-844	78	1	widyawati	widyawati	NOUN
ijtc-844	78	2	(	(	PUNCT
ijtc-844	78	3	2017	2017	NUM
ijtc-844	78	4	)	)	PUNCT
ijtc-844	78	5	stated	state	VERB
ijtc-844	78	6	that	that	SCONJ
ijtc-844	78	7	the	the	DET
ijtc-844	78	8	agricultural	agricultural	ADJ
ijtc-844	78	9	sector	sector	NOUN
ijtc-844	78	10	contributes	contribute	VERB
ijtc-844	78	11	the	the	DET
ijtc-844	78	12	most	most	ADJ
ijtc-844	78	13	to	to	ADP
ijtc-844	78	14	labor	labor	NOUN
ijtc-844	78	15	absorption	absorption	NOUN
ijtc-844	78	16	in	in	ADP
ijtc-844	78	17	indonesia	indonesia	PROPN
ijtc-844	78	18	.	.	PUNCT
ijtc-844	79	1	she	she	PRON
ijtc-844	79	2	explained	explain	VERB
ijtc-844	79	3	further	far	ADV
ijtc-844	79	4	that	that	SCONJ
ijtc-844	79	5	the	the	DET
ijtc-844	79	6	agricultural	agricultural	ADJ
ijtc-844	79	7	sector	sector	NOUN
ijtc-844	79	8	acts	act	VERB
ijtc-844	79	9	as	as	ADP
ijtc-844	79	10	a	a	DET
ijtc-844	79	11	supporting	support	VERB
ijtc-844	79	12	sector	sector	NOUN
ijtc-844	79	13	for	for	ADP
ijtc-844	79	14	the	the	DET
ijtc-844	79	15	development	development	NOUN
ijtc-844	79	16	of	of	ADP
ijtc-844	79	17	other	other	ADJ
ijtc-844	79	18	sectors	sector	NOUN
ijtc-844	79	19	.	.	PUNCT
ijtc-844	80	1	even	even	ADV
ijtc-844	80	2	so	so	ADV
ijtc-844	80	3	,	,	PUNCT
ijtc-844	80	4	the	the	DET
ijtc-844	80	5	agricultural	agricultural	ADJ
ijtc-844	80	6	sector	sector	NOUN
ijtc-844	80	7	in	in	ADP
ijtc-844	80	8	indonesia	indonesia	PROPN
ijtc-844	80	9	has	have	AUX
ijtc-844	80	10	not	not	PART
ijtc-844	80	11	developed	develop	VERB
ijtc-844	80	12	and	and	CCONJ
ijtc-844	80	13	its	its	PRON
ijtc-844	80	14	contribution	contribution	NOUN
ijtc-844	80	15	to	to	ADP
ijtc-844	80	16	gdp	gdp	NOUN
ijtc-844	80	17	is	be	AUX
ijtc-844	80	18	insignificant	insignificant	ADJ
ijtc-844	80	19	.	.	PUNCT
ijtc-844	81	1	the	the	DET
ijtc-844	81	2	situation	situation	NOUN
ijtc-844	81	3	is	be	AUX
ijtc-844	81	4	different	different	ADJ
ijtc-844	81	5	from	from	ADP
ijtc-844	81	6	pakistan	pakistan	PROPN
ijtc-844	81	7	,	,	PUNCT
ijtc-844	81	8	where	where	SCONJ
ijtc-844	81	9	the	the	DET
ijtc-844	81	10	agricultural	agricultural	ADJ
ijtc-844	81	11	sector	sector	NOUN
ijtc-844	81	12	plays	play	VERB
ijtc-844	81	13	an	an	DET
ijtc-844	81	14	important	important	ADJ
ijtc-844	81	15	role	role	NOUN
ijtc-844	81	16	in	in	ADP
ijtc-844	81	17	pakistan	pakistan	PROPN
ijtc-844	81	18	's	's	PART
ijtc-844	81	19	economy	economy	NOUN
ijtc-844	81	20	(	(	PUNCT
ijtc-844	81	21	rehman	rehman	NOUN
ijtc-844	81	22	et	et	PROPN
ijtc-844	81	23	al	al	PROPN
ijtc-844	81	24	.	.	PROPN
ijtc-844	81	25	,	,	PUNCT
ijtc-844	81	26	2015	2015	NUM
ijtc-844	81	27	)	)	PUNCT
ijtc-844	81	28	.	.	PUNCT
ijtc-844	82	1	agriculture	agriculture	NOUN
ijtc-844	82	2	directly	directly	ADV
ijtc-844	82	3	supports	support	VERB
ijtc-844	82	4	pakistan	pakistan	PROPN
ijtc-844	82	5	's	's	PART
ijtc-844	82	6	population	population	NOUN
ijtc-844	82	7	and	and	CCONJ
ijtc-844	82	8	contributes	contribute	VERB
ijtc-844	82	9	significantly	significantly	ADV
ijtc-844	82	10	to	to	ADP
ijtc-844	82	11	gdp	gdp	PROPN
ijtc-844	82	12	.	.	PUNCT
ijtc-844	83	1	in	in	ADP
ijtc-844	83	2	addition	addition	NOUN
ijtc-844	83	3	,	,	PUNCT
ijtc-844	83	4	bangladesh	bangladesh	NOUN
ijtc-844	83	5	has	have	VERB
ijtc-844	83	6	similar	similar	ADJ
ijtc-844	83	7	conditions	condition	NOUN
ijtc-844	83	8	where	where	SCONJ
ijtc-844	83	9	the	the	DET
ijtc-844	83	10	economy	economy	NOUN
ijtc-844	83	11	and	and	CCONJ
ijtc-844	83	12	livelihoods	livelihood	NOUN
ijtc-844	83	13	of	of	ADP
ijtc-844	83	14	most	most	ADJ
ijtc-844	83	15	of	of	ADP
ijtc-844	83	16	its	its	PRON
ijtc-844	83	17	population	population	NOUN
ijtc-844	83	18	depend	depend	VERB
ijtc-844	83	19	on	on	ADP
ijtc-844	83	20	the	the	DET
ijtc-844	83	21	agricultural	agricultural	ADJ
ijtc-844	83	22	sector	sector	NOUN
ijtc-844	83	23	(	(	PUNCT
ijtc-844	83	24	ferdous	ferdous	ADJ
ijtc-844	83	25	et	et	PROPN
ijtc-844	83	26	al	al	PROPN
ijtc-844	83	27	.	.	PROPN
ijtc-844	83	28	,	,	PUNCT
ijtc-844	83	29	2021	2021	NUM
ijtc-844	83	30	)	)	PUNCT
ijtc-844	83	31	.	.	PUNCT
ijtc-844	84	1	the	the	DET
ijtc-844	84	2	condition	condition	NOUN
ijtc-844	84	3	is	be	AUX
ijtc-844	84	4	reflected	reflect	VERB
ijtc-844	84	5	in	in	ADP
ijtc-844	84	6	nigeria	nigeria	PROPN
ijtc-844	84	7	,	,	PUNCT
ijtc-844	84	8	where	where	SCONJ
ijtc-844	84	9	the	the	DET
ijtc-844	84	10	agricultural	agricultural	ADJ
ijtc-844	84	11	sector	sector	NOUN
ijtc-844	84	12	is	be	AUX
ijtc-844	84	13	the	the	DET
ijtc-844	84	14	foundation	foundation	NOUN
ijtc-844	84	15	of	of	ADP
ijtc-844	84	16	the	the	DET
ijtc-844	84	17	economy	economy	NOUN
ijtc-844	84	18	and	and	CCONJ
ijtc-844	84	19	a	a	DET
ijtc-844	84	20	source	source	NOUN
ijtc-844	84	21	of	of	ADP
ijtc-844	84	22	livelihood	livelihood	NOUN
ijtc-844	84	23	for	for	ADP
ijtc-844	84	24	most	most	ADJ
ijtc-844	84	25	of	of	ADP
ijtc-844	84	26	the	the	DET
ijtc-844	84	27	population	population	NOUN
ijtc-844	84	28	(	(	PUNCT
ijtc-844	84	29	fao	fao	ADJ
ijtc-844	84	30	,	,	PUNCT
ijtc-844	84	31	2018	2018	NUM
ijtc-844	84	32	)	)	PUNCT
ijtc-844	84	33	.	.	PUNCT
ijtc-844	85	1	the	the	DET
ijtc-844	85	2	majority	majority	NOUN
ijtc-844	85	3	of	of	ADP
ijtc-844	85	4	agricultural	agricultural	ADJ
ijtc-844	85	5	workers	worker	NOUN
ijtc-844	85	6	in	in	ADP
ijtc-844	85	7	nigeria	nigeria	PROPN
ijtc-844	85	8	are	be	AUX
ijtc-844	85	9	on	on	ADP
ijtc-844	85	10	small	small	ADJ
ijtc-844	85	11	-	-	PUNCT
ijtc-844	85	12	scale	scale	NOUN
ijtc-844	85	13	farms	farm	NOUN
ijtc-844	85	14	and	and	CCONJ
ijtc-844	85	15	most	most	ADJ
ijtc-844	85	16	of	of	ADP
ijtc-844	85	17	the	the	DET
ijtc-844	85	18	harvest	harvest	NOUN
ijtc-844	85	19	is	be	AUX
ijtc-844	85	20	used	use	VERB
ijtc-844	85	21	for	for	ADP
ijtc-844	85	22	personal	personal	ADJ
ijtc-844	85	23	consumption	consumption	NOUN
ijtc-844	85	24	.	.	PUNCT
ijtc-844	86	1	besides	besides	SCONJ
ijtc-844	86	2	nigeria	nigeria	PROPN
ijtc-844	86	3	and	and	CCONJ
ijtc-844	86	4	pakistan	pakistan	PROPN
ijtc-844	86	5	,	,	PUNCT
ijtc-844	86	6	the	the	DET
ijtc-844	86	7	agricultural	agricultural	ADJ
ijtc-844	86	8	sector	sector	NOUN
ijtc-844	86	9	becomes	become	VERB
ijtc-844	86	10	one	one	NUM
ijtc-844	86	11	of	of	ADP
ijtc-844	86	12	the	the	DET
ijtc-844	86	13	most	most	ADV
ijtc-844	86	14	important	important	ADJ
ijtc-844	86	15	sectors	sector	NOUN
ijtc-844	86	16	for	for	ADP
ijtc-844	86	17	the	the	DET
ijtc-844	86	18	iranian	iranian	ADJ
ijtc-844	86	19	economy	economy	NOUN
ijtc-844	86	20	(	(	PUNCT
ijtc-844	86	21	azadi	azadi	PROPN
ijtc-844	86	22	&	&	CCONJ
ijtc-844	86	23	barati	barati	PROPN
ijtc-844	86	24	,	,	PUNCT
ijtc-844	86	25	2013	2013	NUM
ijtc-844	86	26	)	)	PUNCT
ijtc-844	86	27	.	.	PUNCT
ijtc-844	87	1	additionally	additionally	ADV
ijtc-844	87	2	,	,	PUNCT
ijtc-844	87	3	all	all	DET
ijtc-844	87	4	aspects	aspect	NOUN
ijtc-844	87	5	of	of	ADP
ijtc-844	87	6	the	the	DET
ijtc-844	87	7	economy	economy	NOUN
ijtc-844	87	8	in	in	ADP
ijtc-844	87	9	egypt	egypt	PROPN
ijtc-844	87	10	are	be	AUX
ijtc-844	87	11	related	relate	VERB
ijtc-844	87	12	to	to	ADP
ijtc-844	87	13	agriculture	agriculture	NOUN
ijtc-844	87	14	,	,	PUNCT
ijtc-844	87	15	despite	despite	SCONJ
ijtc-844	87	16	its	its	AUX
ijtc-844	87	17	having	have	VERB
ijtc-844	87	18	little	little	ADJ
ijtc-844	87	19	agricultural	agricultural	ADJ
ijtc-844	87	20	land	land	NOUN
ijtc-844	87	21	(	(	PUNCT
ijtc-844	87	22	el	el	NOUN
ijtc-844	87	23	-	-	PUNCT
ijtc-844	87	24	ramady	ramady	PROPN
ijtc-844	87	25	et	et	PROPN
ijtc-844	87	26	al	al	PROPN
ijtc-844	87	27	.	.	PROPN
ijtc-844	87	28	,	,	PUNCT
ijtc-844	87	29	2013	2013	NUM
ijtc-844	87	30	)	)	PUNCT
ijtc-844	87	31	.	.	PUNCT
ijtc-844	88	1	however	however	ADV
ijtc-844	88	2	,	,	PUNCT
ijtc-844	88	3	agricultural	agricultural	ADJ
ijtc-844	88	4	land	land	NOUN
ijtc-844	88	5	in	in	ADP
ijtc-844	88	6	egypt	egypt	PROPN
ijtc-844	88	7	is	be	AUX
ijtc-844	88	8	highly	highly	ADV
ijtc-844	88	9	productive	productive	ADJ
ijtc-844	88	10	and	and	CCONJ
ijtc-844	88	11	can	can	AUX
ijtc-844	88	12	be	be	AUX
ijtc-844	88	13	harvested	harvest	VERB
ijtc-844	88	14	two	two	NUM
ijtc-844	88	15	to	to	PART
ijtc-844	88	16	three	three	NUM
ijtc-844	88	17	times	time	NOUN
ijtc-844	88	18	a	a	DET
ijtc-844	88	19	year	year	NOUN
ijtc-844	88	20	.	.	PUNCT
ijtc-844	89	1	in	in	ADP
ijtc-844	89	2	vietnam	vietnam	PROPN
ijtc-844	89	3	,	,	PUNCT
ijtc-844	89	4	the	the	DET
ijtc-844	89	5	agricultural	agricultural	ADJ
ijtc-844	89	6	sector	sector	NOUN
ijtc-844	89	7	is	be	AUX
ijtc-844	89	8	crucial	crucial	ADJ
ijtc-844	89	9	to	to	PART
ijtc-844	89	10	alleviate	alleviate	VERB
ijtc-844	89	11	poverty	poverty	NOUN
ijtc-844	89	12	,	,	PUNCT
ijtc-844	89	13	to	to	PART
ijtc-844	89	14	ensure	ensure	VERB
ijtc-844	89	15	the	the	DET
ijtc-844	89	16	security	security	NOUN
ijtc-844	89	17	of	of	ADP
ijtc-844	89	18	national	national	ADJ
ijtc-844	89	19	food	food	NOUN
ijtc-844	89	20	,	,	PUNCT
ijtc-844	89	21	and	and	CCONJ
ijtc-844	89	22	to	to	PART
ijtc-844	89	23	maintain	maintain	VERB
ijtc-844	89	24	social	social	ADJ
ijtc-844	89	25	stability	stability	NOUN
ijtc-844	89	26	(	(	PUNCT
ijtc-844	89	27	world	world	PROPN
ijtc-844	89	28	bank	bank	PROPN
ijtc-844	89	29	,	,	PUNCT
ijtc-844	89	30	2016	2016	NUM
ijtc-844	89	31	)	)	PUNCT
ijtc-844	89	32	.	.	PUNCT
ijtc-844	90	1	vietnam	vietnam	PROPN
ijtc-844	90	2	's	's	PART
ijtc-844	90	3	agricultural	agricultural	ADJ
ijtc-844	90	4	sector	sector	NOUN
ijtc-844	90	5	is	be	AUX
ijtc-844	90	6	also	also	ADV
ijtc-844	90	7	experiencing	experience	VERB
ijtc-844	90	8	explosive	explosive	ADJ
ijtc-844	90	9	growth	growth	NOUN
ijtc-844	90	10	in	in	ADP
ijtc-844	90	11	its	its	PRON
ijtc-844	90	12	exports	export	NOUN
ijtc-844	90	13	of	of	ADP
ijtc-844	90	14	agricultural	agricultural	ADJ
ijtc-844	90	15	products	product	NOUN
ijtc-844	90	16	.	.	PUNCT
ijtc-844	91	1	in	in	ADP
ijtc-844	91	2	mexico	mexico	PROPN
ijtc-844	91	3	,	,	PUNCT
ijtc-844	91	4	agriculture	agriculture	NOUN
ijtc-844	91	5	serves	serve	VERB
ijtc-844	91	6	as	as	ADP
ijtc-844	91	7	one	one	NUM
ijtc-844	91	8	of	of	ADP
ijtc-844	91	9	the	the	DET
ijtc-844	91	10	most	most	ADV
ijtc-844	91	11	important	important	ADJ
ijtc-844	91	12	sectors	sector	NOUN
ijtc-844	91	13	,	,	PUNCT
ijtc-844	91	14	although	although	SCONJ
ijtc-844	91	15	there	there	PRON
ijtc-844	91	16	has	have	AUX
ijtc-844	91	17	been	be	AUX
ijtc-844	91	18	a	a	DET
ijtc-844	91	19	decline	decline	NOUN
ijtc-844	91	20	in	in	ADP
ijtc-844	91	21	its	its	PRON
ijtc-844	91	22	contribution	contribution	NOUN
ijtc-844	91	23	to	to	ADP
ijtc-844	91	24	gdp	gdp	NOUN
ijtc-844	91	25	and	and	CCONJ
ijtc-844	91	26	a	a	DET
ijtc-844	91	27	decline	decline	NOUN
ijtc-844	91	28	in	in	ADP
ijtc-844	91	29	the	the	DET
ijtc-844	91	30	employment	employment	NOUN
ijtc-844	91	31	sector	sector	NOUN
ijtc-844	91	32	(	(	PUNCT
ijtc-844	91	33	unctad	unctad	PROPN
ijtc-844	91	34	,	,	PUNCT
ijtc-844	91	35	2014	2014	NUM
ijtc-844	91	36	)	)	PUNCT
ijtc-844	91	37	.	.	PUNCT
ijtc-844	92	1	similarly	similarly	ADV
ijtc-844	92	2	,	,	PUNCT
ijtc-844	92	3	the	the	DET
ijtc-844	92	4	decline	decline	NOUN
ijtc-844	92	5	occurred	occur	VERB
ijtc-844	92	6	in	in	ADP
ijtc-844	92	7	turkey	turkey	PROPN
ijtc-844	92	8	,	,	PUNCT
ijtc-844	92	9	where	where	SCONJ
ijtc-844	92	10	the	the	DET
ijtc-844	92	11	agricultural	agricultural	ADJ
ijtc-844	92	12	sector	sector	NOUN
ijtc-844	92	13	plays	play	VERB
ijtc-844	92	14	a	a	DET
ijtc-844	92	15	vital	vital	ADJ
ijtc-844	92	16	role	role	NOUN
ijtc-844	92	17	for	for	ADP
ijtc-844	92	18	the	the	DET
ijtc-844	92	19	turkish	turkish	ADJ
ijtc-844	92	20	economy	economy	NOUN
ijtc-844	92	21	and	and	CCONJ
ijtc-844	92	22	society	society	NOUN
ijtc-844	92	23	,	,	PUNCT
ijtc-844	92	24	despite	despite	SCONJ
ijtc-844	92	25	its	its	PRON
ijtc-844	92	26	minor	minor	ADJ
ijtc-844	92	27	contribution	contribution	NOUN
ijtc-844	92	28	to	to	ADP
ijtc-844	92	29	the	the	DET
ijtc-844	92	30	economy	economy	NOUN
ijtc-844	92	31	.	.	PUNCT
ijtc-844	93	1	if	if	SCONJ
ijtc-844	93	2	compared	compare	VERB
ijtc-844	93	3	to	to	ADP
ijtc-844	93	4	the	the	DET
ijtc-844	93	5	rapid	rapid	ADJ
ijtc-844	93	6	growth	growth	NOUN
ijtc-844	93	7	of	of	ADP
ijtc-844	93	8	the	the	DET
ijtc-844	93	9	industrial	industrial	ADJ
ijtc-844	93	10	and	and	CCONJ
ijtc-844	93	11	service	service	NOUN
ijtc-844	93	12	sectors	sector	NOUN
ijtc-844	93	13	,	,	PUNCT
ijtc-844	93	14	turkish	turkish	ADJ
ijtc-844	93	15	agricultural	agricultural	ADJ
ijtc-844	93	16	has	have	AUX
ijtc-844	93	17	dropped	drop	VERB
ijtc-844	93	18	significantly(giray	significantly(giray	ADV
ijtc-844	93	19	,	,	PUNCT
ijtc-844	93	20	2012	2012	NUM
ijtc-844	93	21	)	)	PUNCT
ijtc-844	93	22	.	.	PUNCT
ijtc-844	94	1	the	the	DET
ijtc-844	94	2	decline	decline	NOUN
ijtc-844	94	3	is	be	AUX
ijtc-844	94	4	reflected	reflect	VERB
ijtc-844	94	5	in	in	ADP
ijtc-844	94	6	the	the	DET
ijtc-844	94	7	low	low	ADJ
ijtc-844	94	8	productivity	productivity	NOUN
ijtc-844	94	9	,	,	PUNCT
ijtc-844	94	10	triggered	trigger	VERB
ijtc-844	94	11	by	by	ADP
ijtc-844	94	12	a	a	DET
ijtc-844	94	13	poor	poor	ADJ
ijtc-844	94	14	mechanization	mechanization	NOUN
ijtc-844	94	15	,	,	PUNCT
ijtc-844	94	16	a	a	DET
ijtc-844	94	17	small	small	ADJ
ijtc-844	94	18	land	land	NOUN
ijtc-844	94	19	size	size	NOUN
ijtc-844	94	20	,	,	PUNCT
ijtc-844	94	21	and	and	CCONJ
ijtc-844	94	22	an	an	DET
ijtc-844	94	23	uncoordinated	uncoordinated	ADJ
ijtc-844	94	24	and	and	CCONJ
ijtc-844	94	25	unplanned	unplanned	ADJ
ijtc-844	94	26	agricultural	agricultural	ADJ
ijtc-844	94	27	production	production	NOUN
ijtc-844	94	28	.	.	PUNCT
ijtc-844	95	1	in	in	ADP
ijtc-844	95	2	the	the	DET
ijtc-844	95	3	philippines	philippine	NOUN
ijtc-844	95	4	,	,	PUNCT
ijtc-844	95	5	the	the	DET
ijtc-844	95	6	agricultural	agricultural	ADJ
ijtc-844	95	7	sector	sector	NOUN
ijtc-844	95	8	absorbs	absorb	VERB
ijtc-844	95	9	a	a	DET
ijtc-844	95	10	lot	lot	NOUN
ijtc-844	95	11	of	of	ADP
ijtc-844	95	12	labor	labor	NOUN
ijtc-844	95	13	but	but	CCONJ
ijtc-844	95	14	contributes	contribute	VERB
ijtc-844	95	15	little	little	ADJ
ijtc-844	95	16	to	to	ADP
ijtc-844	95	17	gdp	gdp	PROPN
ijtc-844	95	18	(	(	PUNCT
ijtc-844	95	19	briones	briones	PROPN
ijtc-844	95	20	,	,	PUNCT
ijtc-844	95	21	2021	2021	NUM
ijtc-844	95	22	)	)	PUNCT
ijtc-844	95	23	.	.	PUNCT
ijtc-844	96	1	one	one	NUM
ijtc-844	96	2	of	of	ADP
ijtc-844	96	3	the	the	DET
ijtc-844	96	4	reasons	reason	NOUN
ijtc-844	96	5	for	for	ADP
ijtc-844	96	6	the	the	DET
ijtc-844	96	7	weak	weak	ADJ
ijtc-844	96	8	performance	performance	NOUN
ijtc-844	96	9	of	of	ADP
ijtc-844	96	10	the	the	DET
ijtc-844	96	11	sector	sector	NOUN
ijtc-844	96	12	is	be	AUX
ijtc-844	96	13	the	the	DET
ijtc-844	96	14	lack	lack	NOUN
ijtc-844	96	15	of	of	ADP
ijtc-844	96	16	competitiveness	competitiveness	NOUN
ijtc-844	96	17	,	,	PUNCT
ijtc-844	96	18	marked	mark	VERB
ijtc-844	96	19	by	by	ADP
ijtc-844	96	20	the	the	DET
ijtc-844	96	21	low	low	ADJ
ijtc-844	96	22	exports	export	NOUN
ijtc-844	96	23	from	from	ADP
ijtc-844	96	24	the	the	DET
ijtc-844	96	25	agricultural	agricultural	ADJ
ijtc-844	96	26	sector	sector	NOUN
ijtc-844	96	27	.	.	PUNCT
ijtc-844	97	1	moreover	moreover	ADV
ijtc-844	97	2	,	,	PUNCT
ijtc-844	97	3	south	south	PROPN
ijtc-844	97	4	korea	korea	PROPN
ijtc-844	97	5	's	's	PART
ijtc-844	97	6	agricultural	agricultural	ADJ
ijtc-844	97	7	sector	sector	NOUN
ijtc-844	97	8	is	be	AUX
ijtc-844	97	9	not	not	PART
ijtc-844	97	10	export	export	NOUN
ijtc-844	97	11	-	-	PUNCT
ijtc-844	97	12	oriented	orient	VERB
ijtc-844	97	13	,	,	PUNCT
ijtc-844	97	14	as	as	SCONJ
ijtc-844	97	15	most	most	ADJ
ijtc-844	97	16	farming	farming	NOUN
ijtc-844	97	17	is	be	AUX
ijtc-844	97	18	done	do	VERB
ijtc-844	97	19	on	on	ADP
ijtc-844	97	20	a	a	DET
ijtc-844	97	21	small	small	ADJ
ijtc-844	97	22	-	-	PUNCT
ijtc-844	97	23	scale	scale	NOUN
ijtc-844	97	24	(	(	PUNCT
ijtc-844	97	25	neszmelyi	neszmelyi	NOUN
ijtc-844	97	26	,	,	PUNCT
ijtc-844	97	27	2017	2017	NUM
ijtc-844	97	28	)	)	PUNCT
ijtc-844	97	29	.	.	PUNCT
ijtc-844	98	1	he	he	PRON
ijtc-844	98	2	argued	argue	VERB
ijtc-844	98	3	that	that	SCONJ
ijtc-844	98	4	the	the	DET
ijtc-844	98	5	purpose	purpose	NOUN
ijtc-844	98	6	of	of	ADP
ijtc-844	98	7	the	the	DET
ijtc-844	98	8	agricultural	agricultural	ADJ
ijtc-844	98	9	sector	sector	NOUN
ijtc-844	98	10	in	in	ADP
ijtc-844	98	11	south	south	PROPN
ijtc-844	98	12	korea	korea	PROPN
ijtc-844	98	13	is	be	AUX
ijtc-844	98	14	only	only	ADV
ijtc-844	98	15	to	to	PART
ijtc-844	98	16	fulfill	fulfill	VERB
ijtc-844	98	17	domestic	domestic	ADJ
ijtc-844	98	18	needs	need	NOUN
ijtc-844	98	19	,	,	PUNCT
ijtc-844	98	20	thus	thus	ADV
ijtc-844	98	21	their	their	PRON
ijtc-844	98	22	agricultural	agricultural	ADJ
ijtc-844	98	23	products	product	NOUN
ijtc-844	98	24	are	be	AUX
ijtc-844	98	25	not	not	PART
ijtc-844	98	26	competitive	competitive	ADJ
ijtc-844	98	27	in	in	ADP
ijtc-844	98	28	the	the	DET
ijtc-844	98	29	international	international	ADJ
ijtc-844	98	30	market	market	NOUN
ijtc-844	98	31	.	.	PUNCT
ijtc-844	99	1	despite	despite	SCONJ
ijtc-844	99	2	the	the	DET
ijtc-844	99	3	important	important	ADJ
ijtc-844	99	4	role	role	NOUN
ijtc-844	99	5	of	of	ADP
ijtc-844	99	6	the	the	DET
ijtc-844	99	7	agricultural	agricultural	ADJ
ijtc-844	99	8	sector	sector	NOUN
ijtc-844	99	9	in	in	ADP
ijtc-844	99	10	the	the	DET
ijtc-844	99	11	economy	economy	NOUN
ijtc-844	99	12	,	,	PUNCT
ijtc-844	99	13	eltony	eltony	NOUN
ijtc-844	99	14	(	(	PUNCT
ijtc-844	99	15	2002	2002	NUM
ijtc-844	99	16	)	)	PUNCT
ijtc-844	99	17	found	find	VERB
ijtc-844	99	18	that	that	SCONJ
ijtc-844	99	19	it	it	PRON
ijtc-844	99	20	has	have	VERB
ijtc-844	99	21	no	no	DET
ijtc-844	99	22	effect	effect	NOUN
ijtc-844	99	23	on	on	ADP
ijtc-844	99	24	tax	tax	NOUN
ijtc-844	99	25	revenue	revenue	NOUN
ijtc-844	99	26	in	in	ADP
ijtc-844	99	27	the	the	DET
ijtc-844	99	28	oil	oil	NOUN
ijtc-844	99	29	-	-	PUNCT
ijtc-844	99	30	producing	produce	VERB
ijtc-844	99	31	arab	arab	ADJ
ijtc-844	99	32	countries	country	NOUN
ijtc-844	99	33	.	.	PUNCT
ijtc-844	100	1	it	it	PRON
ijtc-844	100	2	is	be	AUX
ijtc-844	100	3	apparent	apparent	ADJ
ijtc-844	100	4	that	that	SCONJ
ijtc-844	100	5	the	the	DET
ijtc-844	100	6	economies	economy	NOUN
ijtc-844	100	7	of	of	ADP
ijtc-844	100	8	these	these	DET
ijtc-844	100	9	countries	country	NOUN
ijtc-844	100	10	are	be	AUX
ijtc-844	100	11	highly	highly	ADV
ijtc-844	100	12	dependent	dependent	ADJ
ijtc-844	100	13	on	on	ADP
ijtc-844	100	14	oil	oil	NOUN
ijtc-844	100	15	,	,	PUNCT
ijtc-844	100	16	used	use	VERB
ijtc-844	100	17	to	to	PART
ijtc-844	100	18	finance	finance	VERB
ijtc-844	100	19	its	its	PRON
ijtc-844	100	20	economic	economic	ADJ
ijtc-844	100	21	activities	activity	NOUN
ijtc-844	100	22	,	,	PUNCT
ijtc-844	100	23	therefore	therefore	ADV
ijtc-844	100	24	,	,	PUNCT
ijtc-844	100	25	there	there	PRON
ijtc-844	100	26	is	be	VERB
ijtc-844	100	27	no	no	DET
ijtc-844	100	28	need	need	NOUN
ijtc-844	100	29	for	for	ADP
ijtc-844	100	30	a	a	DET
ijtc-844	100	31	sophisticated	sophisticated	ADJ
ijtc-844	100	32	tax	tax	NOUN
ijtc-844	100	33	system	system	NOUN
ijtc-844	100	34	.	.	PUNCT
ijtc-844	101	1	mahdavi	mahdavi	PROPN
ijtc-844	101	2	(	(	PUNCT
ijtc-844	101	3	2008	2008	NUM
ijtc-844	101	4	)	)	PUNCT
ijtc-844	101	5	elaborated	elaborate	VERB
ijtc-844	101	6	further	far	ADV
ijtc-844	101	7	that	that	SCONJ
ijtc-844	101	8	the	the	DET
ijtc-844	101	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	101	10	searching	searching	NOUN
ijtc-844	101	11	for	for	ADP
ijtc-844	101	12	tax	tax	NOUN
ijtc-844	101	13	revenue	revenue	NOUN
ijtc-844	101	14	determinants	determinant	NOUN
ijtc-844	101	15	in	in	ADP
ijtc-844	101	16	n-11	n-11	PROPN
ijtc-844	101	17	:	:	PUNCT
ijtc-844	101	18	the	the	DET
ijtc-844	101	19	moderating	moderate	VERB
ijtc-844	101	20	role	role	NOUN
ijtc-844	101	21	of	of	ADP
ijtc-844	101	22	regulatory	regulatory	ADJ
ijtc-844	101	23	quality	quality	NOUN
ijtc-844	101	24	pascal	pascal	NOUN
ijtc-844	101	25	and	and	CCONJ
ijtc-844	101	26	wijaya	wijaya	PROPN
ijtc-844	101	27	633	633	NUM
ijtc-844	101	28	|	|	ADV
ijtc-844	101	29	ilomata	ilomata	PROPN
ijtc-844	101	30	international	international	ADJ
ijtc-844	101	31	journal	journal	NOUN
ijtc-844	101	32	of	of	ADP
ijtc-844	101	33	tax	tax	PROPN
ijtc-844	101	34	&	&	CCONJ
ijtc-844	101	35	accounting	account	VERB
ijtc-844	101	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-844	101	37	agricultural	agricultural	ADJ
ijtc-844	101	38	sector	sector	NOUN
ijtc-844	101	39	does	do	AUX
ijtc-844	101	40	not	not	PART
ijtc-844	101	41	affect	affect	VERB
ijtc-844	101	42	the	the	DET
ijtc-844	101	43	overall	overall	ADJ
ijtc-844	101	44	tax	tax	NOUN
ijtc-844	101	45	revenue	revenue	NOUN
ijtc-844	101	46	,	,	PUNCT
ijtc-844	101	47	except	except	SCONJ
ijtc-844	101	48	for	for	ADP
ijtc-844	101	49	the	the	DET
ijtc-844	101	50	property	property	NOUN
ijtc-844	101	51	tax	tax	NOUN
ijtc-844	101	52	.	.	PUNCT
ijtc-844	102	1	in	in	ADP
ijtc-844	102	2	fact	fact	NOUN
ijtc-844	102	3	,	,	PUNCT
ijtc-844	102	4	the	the	DET
ijtc-844	102	5	agricultural	agricultural	ADJ
ijtc-844	102	6	sector	sector	NOUN
ijtc-844	102	7	has	have	AUX
ijtc-844	102	8	become	become	VERB
ijtc-844	102	9	a	a	DET
ijtc-844	102	10	tax	tax	NOUN
ijtc-844	102	11	shelter	shelter	NOUN
ijtc-844	102	12	,	,	PUNCT
ijtc-844	102	13	where	where	SCONJ
ijtc-844	102	14	there	there	PRON
ijtc-844	102	15	is	be	VERB
ijtc-844	102	16	a	a	DET
ijtc-844	102	17	transfer	transfer	NOUN
ijtc-844	102	18	of	of	ADP
ijtc-844	102	19	income	income	NOUN
ijtc-844	102	20	from	from	ADP
ijtc-844	102	21	other	other	ADJ
ijtc-844	102	22	sectors	sector	NOUN
ijtc-844	102	23	to	to	ADP
ijtc-844	102	24	the	the	DET
ijtc-844	102	25	agricultural	agricultural	ADJ
ijtc-844	102	26	sector	sector	NOUN
ijtc-844	102	27	for	for	ADP
ijtc-844	102	28	the	the	DET
ijtc-844	102	29	purposes	purpose	NOUN
ijtc-844	102	30	of	of	ADP
ijtc-844	102	31	tax	tax	NOUN
ijtc-844	102	32	avoidance	avoidance	NOUN
ijtc-844	102	33	or	or	CCONJ
ijtc-844	102	34	reduction	reduction	NOUN
ijtc-844	102	35	(	(	PUNCT
ijtc-844	102	36	chaudhry	chaudhry	PROPN
ijtc-844	102	37	&	&	CCONJ
ijtc-844	102	38	munir	munir	PROPN
ijtc-844	102	39	,	,	PUNCT
ijtc-844	102	40	2010	2010	NUM
ijtc-844	102	41	)	)	PUNCT
ijtc-844	102	42	.	.	PUNCT
ijtc-844	103	1	according	accord	VERB
ijtc-844	103	2	to	to	ADP
ijtc-844	103	3	chelliah	chelliah	PROPN
ijtc-844	103	4	et	et	PROPN
ijtc-844	103	5	al	al	PROPN
ijtc-844	103	6	.	.	PUNCT
ijtc-844	104	1	(	(	PUNCT
ijtc-844	104	2	1975	1975	NUM
ijtc-844	104	3	)	)	PUNCT
ijtc-844	104	4	,	,	PUNCT
ijtc-844	104	5	developing	develop	VERB
ijtc-844	104	6	countries	country	NOUN
ijtc-844	104	7	find	find	VERB
ijtc-844	104	8	it	it	PRON
ijtc-844	104	9	difficult	difficult	ADJ
ijtc-844	104	10	to	to	PART
ijtc-844	104	11	tax	tax	VERB
ijtc-844	104	12	the	the	DET
ijtc-844	104	13	agricultural	agricultural	ADJ
ijtc-844	104	14	sector	sector	NOUN
ijtc-844	104	15	since	since	SCONJ
ijtc-844	104	16	the	the	DET
ijtc-844	104	17	land	land	NOUN
ijtc-844	104	18	is	be	AUX
ijtc-844	104	19	generally	generally	ADV
ijtc-844	104	20	owned	own	VERB
ijtc-844	104	21	by	by	ADP
ijtc-844	104	22	the	the	DET
ijtc-844	104	23	community	community	NOUN
ijtc-844	104	24	and	and	CCONJ
ijtc-844	104	25	is	be	AUX
ijtc-844	104	26	an	an	DET
ijtc-844	104	27	informal	informal	ADJ
ijtc-844	104	28	sector	sector	NOUN
ijtc-844	104	29	.	.	PUNCT
ijtc-844	105	1	this	this	PRON
ijtc-844	105	2	influences	influence	VERB
ijtc-844	105	3	the	the	DET
ijtc-844	105	4	negative	negative	ADJ
ijtc-844	105	5	relationship	relationship	NOUN
ijtc-844	105	6	between	between	ADP
ijtc-844	105	7	the	the	DET
ijtc-844	105	8	tax	tax	NOUN
ijtc-844	105	9	revenue	revenue	NOUN
ijtc-844	105	10	and	and	CCONJ
ijtc-844	105	11	the	the	DET
ijtc-844	105	12	agricultural	agricultural	ADJ
ijtc-844	105	13	sector	sector	NOUN
ijtc-844	105	14	(	(	PUNCT
ijtc-844	105	15	leuthold	leuthold	VERB
ijtc-844	105	16	,	,	PUNCT
ijtc-844	105	17	1991	1991	NUM
ijtc-844	105	18	)	)	PUNCT
ijtc-844	105	19	.	.	PUNCT
ijtc-844	106	1	furthermore	furthermore	ADV
ijtc-844	106	2	,	,	PUNCT
ijtc-844	106	3	tanzi	tanzi	X
ijtc-844	106	4	(	(	PUNCT
ijtc-844	106	5	1992	1992	NUM
ijtc-844	106	6	)	)	PUNCT
ijtc-844	106	7	added	add	VERB
ijtc-844	106	8	that	that	SCONJ
ijtc-844	106	9	tax	tax	NOUN
ijtc-844	106	10	revenue	revenue	NOUN
ijtc-844	106	11	is	be	AUX
ijtc-844	106	12	increasingly	increasingly	ADV
ijtc-844	106	13	difficult	difficult	ADJ
ijtc-844	106	14	to	to	PART
ijtc-844	106	15	increase	increase	VERB
ijtc-844	106	16	as	as	SCONJ
ijtc-844	106	17	the	the	DET
ijtc-844	106	18	agricultural	agricultural	ADJ
ijtc-844	106	19	sector	sector	NOUN
ijtc-844	106	20	grows	grow	VERB
ijtc-844	106	21	.	.	PUNCT
ijtc-844	107	1	this	this	PRON
ijtc-844	107	2	occurs	occur	VERB
ijtc-844	107	3	since	since	SCONJ
ijtc-844	107	4	the	the	DET
ijtc-844	107	5	administrative	administrative	ADJ
ijtc-844	107	6	costs	cost	NOUN
ijtc-844	107	7	of	of	ADP
ijtc-844	107	8	tax	tax	NOUN
ijtc-844	107	9	authorities	authority	NOUN
ijtc-844	107	10	for	for	ADP
ijtc-844	107	11	regulating	regulate	VERB
ijtc-844	107	12	and	and	CCONJ
ijtc-844	107	13	supervising	supervise	VERB
ijtc-844	107	14	informal	informal	ADJ
ijtc-844	107	15	subsistence	subsistence	NOUN
ijtc-844	107	16	agriculture	agriculture	NOUN
ijtc-844	107	17	are	be	AUX
ijtc-844	107	18	higher	high	ADJ
ijtc-844	107	19	,	,	PUNCT
ijtc-844	107	20	if	if	SCONJ
ijtc-844	107	21	compared	compare	VERB
ijtc-844	107	22	to	to	ADP
ijtc-844	107	23	its	its	PRON
ijtc-844	107	24	revenue	revenue	NOUN
ijtc-844	107	25	potential	potential	NOUN
ijtc-844	107	26	(	(	PUNCT
ijtc-844	107	27	ghura	ghura	NOUN
ijtc-844	107	28	,	,	PUNCT
ijtc-844	107	29	1998	1998	NUM
ijtc-844	107	30	)	)	PUNCT
ijtc-844	107	31	.	.	PUNCT
ijtc-844	108	1	similarly	similarly	ADV
ijtc-844	108	2	,	,	PUNCT
ijtc-844	108	3	gupta	gupta	PROPN
ijtc-844	108	4	(	(	PUNCT
ijtc-844	108	5	2007	2007	NUM
ijtc-844	108	6	)	)	PUNCT
ijtc-844	108	7	stated	state	VERB
ijtc-844	108	8	that	that	SCONJ
ijtc-844	108	9	there	there	PRON
ijtc-844	108	10	is	be	VERB
ijtc-844	108	11	a	a	DET
ijtc-844	108	12	negative	negative	ADJ
ijtc-844	108	13	and	and	CCONJ
ijtc-844	108	14	significant	significant	ADJ
ijtc-844	108	15	relationship	relationship	NOUN
ijtc-844	108	16	between	between	ADP
ijtc-844	108	17	the	the	DET
ijtc-844	108	18	agricultural	agricultural	ADJ
ijtc-844	108	19	sector	sector	NOUN
ijtc-844	108	20	and	and	CCONJ
ijtc-844	108	21	tax	tax	NOUN
ijtc-844	108	22	revenue	revenue	NOUN
ijtc-844	108	23	,	,	PUNCT
ijtc-844	108	24	where	where	SCONJ
ijtc-844	108	25	the	the	DET
ijtc-844	108	26	agricultural	agricultural	ADJ
ijtc-844	108	27	sector	sector	NOUN
ijtc-844	108	28	is	be	AUX
ijtc-844	108	29	difficult	difficult	ADJ
ijtc-844	108	30	to	to	PART
ijtc-844	108	31	tax	tax	VERB
ijtc-844	108	32	if	if	SCONJ
ijtc-844	108	33	it	it	PRON
ijtc-844	108	34	is	be	AUX
ijtc-844	108	35	mostly	mostly	ADV
ijtc-844	108	36	a	a	DET
ijtc-844	108	37	subsistence	subsistence	NOUN
ijtc-844	108	38	farming	farming	NOUN
ijtc-844	108	39	system	system	NOUN
ijtc-844	108	40	.	.	PUNCT
ijtc-844	109	1	a	a	DET
ijtc-844	109	2	negative	negative	ADJ
ijtc-844	109	3	relationship	relationship	NOUN
ijtc-844	109	4	between	between	ADP
ijtc-844	109	5	the	the	DET
ijtc-844	109	6	agricultural	agricultural	ADJ
ijtc-844	109	7	sector	sector	NOUN
ijtc-844	109	8	and	and	CCONJ
ijtc-844	109	9	tax	tax	NOUN
ijtc-844	109	10	revenue	revenue	NOUN
ijtc-844	109	11	was	be	AUX
ijtc-844	109	12	also	also	ADV
ijtc-844	109	13	found	find	VERB
ijtc-844	109	14	by	by	ADP
ijtc-844	109	15	keen	keen	PROPN
ijtc-844	109	16	&	&	CCONJ
ijtc-844	109	17	lockwood	lockwood	PROPN
ijtc-844	109	18	(	(	PUNCT
ijtc-844	109	19	2010	2010	NUM
ijtc-844	109	20	)	)	PUNCT
ijtc-844	109	21	,	,	PUNCT
ijtc-844	109	22	where	where	SCONJ
ijtc-844	109	23	almost	almost	ADV
ijtc-844	109	24	all	all	DET
ijtc-844	109	25	types	type	NOUN
ijtc-844	109	26	of	of	ADP
ijtc-844	109	27	taxes	taxis	NOUN
ijtc-844	109	28	on	on	ADP
ijtc-844	109	29	the	the	DET
ijtc-844	109	30	agricultural	agricultural	ADJ
ijtc-844	109	31	sector	sector	NOUN
ijtc-844	109	32	,	,	PUNCT
ijtc-844	109	33	particularly	particularly	ADV
ijtc-844	109	34	the	the	DET
ijtc-844	109	35	vat	vat	NOUN
ijtc-844	109	36	are	be	AUX
ijtc-844	109	37	difficult	difficult	ADJ
ijtc-844	109	38	to	to	PART
ijtc-844	109	39	impose	impose	VERB
ijtc-844	109	40	.	.	PUNCT
ijtc-844	110	1	rodríguez	rodríguez	NOUN
ijtc-844	110	2	(	(	PUNCT
ijtc-844	110	3	2018	2018	NUM
ijtc-844	110	4	)	)	PUNCT
ijtc-844	110	5	emphasized	emphasize	VERB
ijtc-844	110	6	that	that	SCONJ
ijtc-844	110	7	the	the	DET
ijtc-844	110	8	difficulty	difficulty	NOUN
ijtc-844	110	9	of	of	ADP
ijtc-844	110	10	the	the	DET
ijtc-844	110	11	taxable	taxable	ADJ
ijtc-844	110	12	agricultural	agricultural	ADJ
ijtc-844	110	13	sector	sector	NOUN
ijtc-844	110	14	hurts	hurt	VERB
ijtc-844	110	15	tax	tax	NOUN
ijtc-844	110	16	revenue	revenue	NOUN
ijtc-844	110	17	.	.	PUNCT
ijtc-844	111	1	a	a	DET
ijtc-844	111	2	research	research	NOUN
ijtc-844	111	3	by	by	ADP
ijtc-844	111	4	stotsky	stotsky	PROPN
ijtc-844	111	5	&	&	CCONJ
ijtc-844	111	6	woldemariam	woldemariam	PROPN
ijtc-844	111	7	(	(	PUNCT
ijtc-844	111	8	1997	1997	NUM
ijtc-844	111	9	)	)	PUNCT
ijtc-844	111	10	found	find	VERB
ijtc-844	111	11	that	that	SCONJ
ijtc-844	111	12	the	the	DET
ijtc-844	111	13	agricultural	agricultural	ADJ
ijtc-844	111	14	sector	sector	NOUN
ijtc-844	111	15	has	have	VERB
ijtc-844	111	16	a	a	DET
ijtc-844	111	17	negative	negative	ADJ
ijtc-844	111	18	and	and	CCONJ
ijtc-844	111	19	significant	significant	ADJ
ijtc-844	111	20	effect	effect	NOUN
ijtc-844	111	21	on	on	ADP
ijtc-844	111	22	tax	tax	NOUN
ijtc-844	111	23	revenue	revenue	NOUN
ijtc-844	111	24	.	.	PUNCT
ijtc-844	112	1	this	this	PRON
ijtc-844	112	2	is	be	AUX
ijtc-844	112	3	in	in	ADP
ijtc-844	112	4	line	line	NOUN
ijtc-844	112	5	with	with	ADP
ijtc-844	112	6	the	the	DET
ijtc-844	112	7	findings	finding	NOUN
ijtc-844	112	8	by	by	ADP
ijtc-844	112	9	piancastelli	piancastelli	PROPN
ijtc-844	112	10	(	(	PUNCT
ijtc-844	112	11	2001	2001	NUM
ijtc-844	112	12	)	)	PUNCT
ijtc-844	112	13	which	which	PRON
ijtc-844	112	14	indicated	indicate	VERB
ijtc-844	112	15	that	that	SCONJ
ijtc-844	112	16	tax	tax	NOUN
ijtc-844	112	17	revenue	revenue	NOUN
ijtc-844	112	18	is	be	AUX
ijtc-844	112	19	negatively	negatively	ADV
ijtc-844	112	20	and	and	CCONJ
ijtc-844	112	21	significantly	significantly	ADV
ijtc-844	112	22	related	relate	VERB
ijtc-844	112	23	to	to	ADP
ijtc-844	112	24	the	the	DET
ijtc-844	112	25	agricultural	agricultural	ADJ
ijtc-844	112	26	sector	sector	NOUN
ijtc-844	112	27	.	.	PUNCT
ijtc-844	113	1	additionally	additionally	ADV
ijtc-844	113	2	,	,	PUNCT
ijtc-844	113	3	bird	bird	NOUN
ijtc-844	113	4	et	et	PROPN
ijtc-844	113	5	al	al	PROPN
ijtc-844	113	6	.	.	PROPN
ijtc-844	114	1	(	(	PUNCT
ijtc-844	114	2	2005	2005	NUM
ijtc-844	114	3	)	)	PUNCT
ijtc-844	114	4	revealed	reveal	VERB
ijtc-844	114	5	that	that	SCONJ
ijtc-844	114	6	countries	country	NOUN
ijtc-844	114	7	with	with	ADP
ijtc-844	114	8	a	a	DET
ijtc-844	114	9	high	high	ADJ
ijtc-844	114	10	ratio	ratio	NOUN
ijtc-844	114	11	of	of	ADP
ijtc-844	114	12	the	the	DET
ijtc-844	114	13	non	non	ADJ
ijtc-844	114	14	-	-	ADJ
ijtc-844	114	15	agricultural	agricultural	ADJ
ijtc-844	114	16	sector	sector	NOUN
ijtc-844	114	17	to	to	ADP
ijtc-844	114	18	gdp	gdp	NOUN
ijtc-844	114	19	generate	generate	VERB
ijtc-844	114	20	higher	high	ADJ
ijtc-844	114	21	tax	tax	NOUN
ijtc-844	114	22	revenue	revenue	NOUN
ijtc-844	114	23	as	as	SCONJ
ijtc-844	114	24	they	they	PRON
ijtc-844	114	25	tend	tend	VERB
ijtc-844	114	26	to	to	PART
ijtc-844	114	27	have	have	VERB
ijtc-844	114	28	a	a	DET
ijtc-844	114	29	lower	low	ADJ
ijtc-844	114	30	tax	tax	NOUN
ijtc-844	114	31	burden	burden	NOUN
ijtc-844	114	32	,	,	PUNCT
ijtc-844	114	33	resulting	result	VERB
ijtc-844	114	34	in	in	ADP
ijtc-844	114	35	lower	low	ADJ
ijtc-844	114	36	tax	tax	NOUN
ijtc-844	114	37	revenue	revenue	NOUN
ijtc-844	114	38	(	(	PUNCT
ijtc-844	114	39	sarmento	sarmento	NOUN
ijtc-844	114	40	,	,	PUNCT
ijtc-844	114	41	2016	2016	NUM
ijtc-844	114	42	)	)	PUNCT
ijtc-844	114	43	.	.	PUNCT
ijtc-844	115	1	clearly	clearly	ADV
ijtc-844	115	2	,	,	PUNCT
ijtc-844	115	3	to	to	PART
ijtc-844	115	4	ensure	ensure	VERB
ijtc-844	115	5	that	that	SCONJ
ijtc-844	115	6	the	the	DET
ijtc-844	115	7	economy	economy	NOUN
ijtc-844	115	8	runs	run	VERB
ijtc-844	115	9	optimally	optimally	ADV
ijtc-844	115	10	,	,	PUNCT
ijtc-844	115	11	the	the	DET
ijtc-844	115	12	role	role	NOUN
ijtc-844	115	13	of	of	ADP
ijtc-844	115	14	the	the	DET
ijtc-844	115	15	government	government	NOUN
ijtc-844	115	16	is	be	AUX
ijtc-844	115	17	needed	need	VERB
ijtc-844	115	18	.	.	PUNCT
ijtc-844	116	1	the	the	DET
ijtc-844	116	2	government	government	NOUN
ijtc-844	116	3	plays	play	VERB
ijtc-844	116	4	a	a	DET
ijtc-844	116	5	vital	vital	ADJ
ijtc-844	116	6	role	role	NOUN
ijtc-844	116	7	in	in	ADP
ijtc-844	116	8	issuing	issue	VERB
ijtc-844	116	9	regulations	regulation	NOUN
ijtc-844	116	10	and	and	CCONJ
ijtc-844	116	11	policies	policy	NOUN
ijtc-844	116	12	to	to	PART
ijtc-844	116	13	ensure	ensure	VERB
ijtc-844	116	14	every	every	DET
ijtc-844	116	15	economic	economic	ADJ
ijtc-844	116	16	activity	activity	NOUN
ijtc-844	116	17	is	be	AUX
ijtc-844	116	18	under	under	ADP
ijtc-844	116	19	its	its	PRON
ijtc-844	116	20	respective	respective	ADJ
ijtc-844	116	21	corridors	corridor	NOUN
ijtc-844	116	22	.	.	PUNCT
ijtc-844	117	1	the	the	DET
ijtc-844	117	2	purpose	purpose	NOUN
ijtc-844	117	3	of	of	ADP
ijtc-844	117	4	regulations	regulation	NOUN
ijtc-844	117	5	includes	include	VERB
ijtc-844	117	6	preventing	prevent	VERB
ijtc-844	117	7	environmental	environmental	ADJ
ijtc-844	117	8	damage	damage	NOUN
ijtc-844	117	9	as	as	ADP
ijtc-844	117	10	the	the	DET
ijtc-844	117	11	impact	impact	NOUN
ijtc-844	117	12	of	of	ADP
ijtc-844	117	13	the	the	DET
ijtc-844	117	14	economic	economic	ADJ
ijtc-844	117	15	activity	activity	NOUN
ijtc-844	117	16	,	,	PUNCT
ijtc-844	117	17	ensuring	ensure	VERB
ijtc-844	117	18	consumer	consumer	NOUN
ijtc-844	117	19	rights	right	NOUN
ijtc-844	117	20	are	be	AUX
ijtc-844	117	21	fulfilled	fulfil	VERB
ijtc-844	117	22	,	,	PUNCT
ijtc-844	117	23	and	and	CCONJ
ijtc-844	117	24	preventing	prevent	VERB
ijtc-844	117	25	illegal	illegal	ADJ
ijtc-844	117	26	economic	economic	ADJ
ijtc-844	117	27	activity	activity	NOUN
ijtc-844	117	28	(	(	PUNCT
ijtc-844	117	29	davis	davis	PROPN
ijtc-844	117	30	,	,	PUNCT
ijtc-844	117	31	2022	2022	NUM
ijtc-844	117	32	)	)	PUNCT
ijtc-844	117	33	.	.	PUNCT
ijtc-844	118	1	nevertheless	nevertheless	ADV
ijtc-844	118	2	,	,	PUNCT
ijtc-844	118	3	a	a	DET
ijtc-844	118	4	study	study	NOUN
ijtc-844	118	5	by	by	ADP
ijtc-844	118	6	salman	salman	PROPN
ijtc-844	118	7	et	et	PROPN
ijtc-844	118	8	al	al	PROPN
ijtc-844	118	9	.	.	PROPN
ijtc-844	119	1	(	(	PUNCT
ijtc-844	119	2	2022	2022	NUM
ijtc-844	119	3	)	)	PUNCT
ijtc-844	119	4	found	find	VERB
ijtc-844	119	5	no	no	DET
ijtc-844	119	6	effect	effect	NOUN
ijtc-844	119	7	between	between	ADP
ijtc-844	119	8	the	the	DET
ijtc-844	119	9	regulatory	regulatory	ADJ
ijtc-844	119	10	quality	quality	NOUN
ijtc-844	119	11	and	and	CCONJ
ijtc-844	119	12	the	the	DET
ijtc-844	119	13	tax	tax	NOUN
ijtc-844	119	14	revenue	revenue	NOUN
ijtc-844	119	15	.	.	PUNCT
ijtc-844	120	1	the	the	DET
ijtc-844	120	2	quality	quality	NOUN
ijtc-844	120	3	of	of	ADP
ijtc-844	120	4	the	the	DET
ijtc-844	120	5	regulations	regulation	NOUN
ijtc-844	120	6	issued	issue	VERB
ijtc-844	120	7	by	by	ADP
ijtc-844	120	8	the	the	DET
ijtc-844	120	9	governments	government	NOUN
ijtc-844	120	10	affects	affect	VERB
ijtc-844	120	11	tax	tax	NOUN
ijtc-844	120	12	revenue	revenue	NOUN
ijtc-844	120	13	in	in	ADP
ijtc-844	120	14	developing	develop	VERB
ijtc-844	120	15	countries	country	NOUN
ijtc-844	120	16	(	(	PUNCT
ijtc-844	120	17	ajaz	ajaz	PROPN
ijtc-844	120	18	&	&	CCONJ
ijtc-844	120	19	ahmad	ahmad	PROPN
ijtc-844	120	20	,	,	PUNCT
ijtc-844	120	21	2010	2010	NUM
ijtc-844	120	22	)	)	PUNCT
ijtc-844	120	23	.	.	PUNCT
ijtc-844	121	1	the	the	DET
ijtc-844	121	2	government	government	NOUN
ijtc-844	121	3	's	's	PART
ijtc-844	121	4	ability	ability	NOUN
ijtc-844	121	5	to	to	PART
ijtc-844	121	6	formulate	formulate	VERB
ijtc-844	121	7	policies	policy	NOUN
ijtc-844	121	8	and	and	CCONJ
ijtc-844	121	9	regulations	regulation	NOUN
ijtc-844	121	10	that	that	PRON
ijtc-844	121	11	encourage	encourage	VERB
ijtc-844	121	12	private	private	ADJ
ijtc-844	121	13	sector	sector	NOUN
ijtc-844	121	14	development	development	NOUN
ijtc-844	121	15	will	will	AUX
ijtc-844	121	16	increase	increase	VERB
ijtc-844	121	17	tax	tax	NOUN
ijtc-844	121	18	revenue	revenue	NOUN
ijtc-844	121	19	(	(	PUNCT
ijtc-844	121	20	syadullah	syadullah	PROPN
ijtc-844	121	21	,	,	PUNCT
ijtc-844	121	22	2015	2015	NUM
ijtc-844	121	23	)	)	PUNCT
ijtc-844	121	24	.	.	PUNCT
ijtc-844	122	1	asmah	asmah	PROPN
ijtc-844	122	2	et	et	PROPN
ijtc-844	122	3	al	al	PROPN
ijtc-844	122	4	.	.	PROPN
ijtc-844	123	1	(	(	PUNCT
ijtc-844	123	2	2020	2020	NUM
ijtc-844	123	3	)	)	PUNCT
ijtc-844	123	4	examined	examine	VERB
ijtc-844	123	5	further	far	ADV
ijtc-844	123	6	,	,	PUNCT
ijtc-844	123	7	where	where	SCONJ
ijtc-844	123	8	the	the	DET
ijtc-844	123	9	quality	quality	NOUN
ijtc-844	123	10	of	of	ADP
ijtc-844	123	11	regulations	regulation	NOUN
ijtc-844	123	12	has	have	VERB
ijtc-844	123	13	a	a	DET
ijtc-844	123	14	positive	positive	ADJ
ijtc-844	123	15	effect	effect	NOUN
ijtc-844	123	16	on	on	ADP
ijtc-844	123	17	tax	tax	NOUN
ijtc-844	123	18	revenue	revenue	NOUN
ijtc-844	123	19	and	and	CCONJ
ijtc-844	123	20	weakens	weaken	VERB
ijtc-844	123	21	the	the	DET
ijtc-844	123	22	impact	impact	NOUN
ijtc-844	123	23	of	of	ADP
ijtc-844	123	24	trade	trade	NOUN
ijtc-844	123	25	misinvoicing	misinvoicing	NOUN
ijtc-844	123	26	,	,	PUNCT
ijtc-844	123	27	the	the	DET
ijtc-844	123	28	tax	tax	NOUN
ijtc-844	123	29	revenue	revenue	NOUN
ijtc-844	123	30	increases	increase	NOUN
ijtc-844	123	31	.	.	PUNCT
ijtc-844	124	1	based	base	VERB
ijtc-844	124	2	on	on	ADP
ijtc-844	124	3	the	the	DET
ijtc-844	124	4	above	above	ADJ
ijtc-844	124	5	description	description	NOUN
ijtc-844	124	6	,	,	PUNCT
ijtc-844	124	7	there	there	PRON
ijtc-844	124	8	are	be	VERB
ijtc-844	124	9	some	some	DET
ijtc-844	124	10	differences	difference	NOUN
ijtc-844	124	11	in	in	ADP
ijtc-844	124	12	the	the	DET
ijtc-844	124	13	findings	finding	NOUN
ijtc-844	124	14	and	and	CCONJ
ijtc-844	124	15	no	no	DET
ijtc-844	124	16	agreement	agreement	NOUN
ijtc-844	124	17	on	on	ADP
ijtc-844	124	18	the	the	DET
ijtc-844	124	19	determinants	determinant	NOUN
ijtc-844	124	20	of	of	ADP
ijtc-844	124	21	tax	tax	NOUN
ijtc-844	124	22	revenue	revenue	NOUN
ijtc-844	124	23	.	.	PUNCT
ijtc-844	125	1	with	with	ADP
ijtc-844	125	2	the	the	DET
ijtc-844	125	3	diverse	diverse	ADJ
ijtc-844	125	4	economic	economic	ADJ
ijtc-844	125	5	conditions	condition	NOUN
ijtc-844	125	6	in	in	ADP
ijtc-844	125	7	the	the	DET
ijtc-844	125	8	n-11	n-11	PROPN
ijtc-844	125	9	countries	country	NOUN
ijtc-844	125	10	and	and	CCONJ
ijtc-844	125	11	their	their	PRON
ijtc-844	125	12	potential	potential	NOUN
ijtc-844	125	13	to	to	ADP
ijtc-844	125	14	the	the	DET
ijtc-844	125	15	brics	bric	NOUN
ijtc-844	125	16	,	,	PUNCT
ijtc-844	125	17	the	the	DET
ijtc-844	125	18	author	author	NOUN
ijtc-844	125	19	considers	consider	VERB
ijtc-844	125	20	it	it	PRON
ijtc-844	125	21	is	be	AUX
ijtc-844	125	22	important	important	ADJ
ijtc-844	125	23	to	to	PART
ijtc-844	125	24	determine	determine	VERB
ijtc-844	125	25	the	the	DET
ijtc-844	125	26	effect	effect	NOUN
ijtc-844	125	27	of	of	ADP
ijtc-844	125	28	the	the	DET
ijtc-844	125	29	agricultural	agricultural	ADJ
ijtc-844	125	30	sector	sector	NOUN
ijtc-844	125	31	,	,	PUNCT
ijtc-844	125	32	fdi	fdi	NOUN
ijtc-844	125	33	,	,	PUNCT
ijtc-844	125	34	and	and	CCONJ
ijtc-844	125	35	regulatory	regulatory	ADJ
ijtc-844	125	36	quality	quality	NOUN
ijtc-844	125	37	on	on	ADP
ijtc-844	125	38	the	the	DET
ijtc-844	125	39	tax	tax	NOUN
ijtc-844	125	40	revenue	revenue	NOUN
ijtc-844	125	41	.	.	PUNCT
ijtc-844	126	1	this	this	DET
ijtc-844	126	2	research	research	NOUN
ijtc-844	126	3	is	be	AUX
ijtc-844	126	4	expected	expect	VERB
ijtc-844	126	5	to	to	PART
ijtc-844	126	6	provide	provide	VERB
ijtc-844	126	7	a	a	DET
ijtc-844	126	8	conclusion	conclusion	NOUN
ijtc-844	126	9	on	on	ADP
ijtc-844	126	10	what	what	DET
ijtc-844	126	11	factors	factor	NOUN
ijtc-844	126	12	affect	affect	VERB
ijtc-844	126	13	tax	tax	NOUN
ijtc-844	126	14	revenue	revenue	NOUN
ijtc-844	126	15	and	and	CCONJ
ijtc-844	126	16	add	add	VERB
ijtc-844	126	17	more	more	ADJ
ijtc-844	126	18	insight	insight	NOUN
ijtc-844	126	19	.	.	PUNCT
ijtc-844	127	1	below	below	ADV
ijtc-844	127	2	,	,	PUNCT
ijtc-844	127	3	the	the	DET
ijtc-844	127	4	authors	author	NOUN
ijtc-844	127	5	have	have	VERB
ijtc-844	127	6	several	several	ADJ
ijtc-844	127	7	hypotheses	hypothesis	NOUN
ijtc-844	127	8	,	,	PUNCT
ijtc-844	127	9	namely	namely	ADV
ijtc-844	127	10	:	:	PUNCT
ijtc-844	127	11	h1	h1	PROPN
ijtc-844	127	12	:	:	PUNCT
ijtc-844	127	13	the	the	DET
ijtc-844	127	14	agricultural	agricultural	ADJ
ijtc-844	127	15	sector	sector	NOUN
ijtc-844	127	16	has	have	VERB
ijtc-844	127	17	a	a	DET
ijtc-844	127	18	negative	negative	ADJ
ijtc-844	127	19	effect	effect	NOUN
ijtc-844	127	20	on	on	ADP
ijtc-844	127	21	tax	tax	NOUN
ijtc-844	127	22	revenue	revenue	NOUN
ijtc-844	127	23	h2	h2	NOUN
ijtc-844	127	24	:	:	PUNCT
ijtc-844	128	1	fdi	fdi	NOUN
ijtc-844	128	2	has	have	VERB
ijtc-844	128	3	a	a	DET
ijtc-844	128	4	positive	positive	ADJ
ijtc-844	128	5	effect	effect	NOUN
ijtc-844	128	6	on	on	ADP
ijtc-844	128	7	tax	tax	NOUN
ijtc-844	128	8	revenue	revenue	NOUN
ijtc-844	128	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	128	10	searching	search	VERB
ijtc-844	128	11	for	for	ADP
ijtc-844	128	12	tax	tax	NOUN
ijtc-844	128	13	revenue	revenue	NOUN
ijtc-844	128	14	determinants	determinant	NOUN
ijtc-844	128	15	in	in	ADP
ijtc-844	128	16	n-11	n-11	PROPN
ijtc-844	128	17	:	:	PUNCT
ijtc-844	128	18	the	the	DET
ijtc-844	128	19	moderating	moderate	VERB
ijtc-844	128	20	role	role	NOUN
ijtc-844	128	21	of	of	ADP
ijtc-844	128	22	regulatory	regulatory	ADJ
ijtc-844	128	23	quality	quality	NOUN
ijtc-844	128	24	pascal	pascal	NOUN
ijtc-844	128	25	and	and	CCONJ
ijtc-844	128	26	wijaya	wijaya	PROPN
ijtc-844	128	27	634	634	NUM
ijtc-844	128	28	|	|	ADV
ijtc-844	128	29	ilomata	ilomata	PROPN
ijtc-844	128	30	international	international	ADJ
ijtc-844	128	31	journal	journal	NOUN
ijtc-844	128	32	of	of	ADP
ijtc-844	128	33	tax	tax	PROPN
ijtc-844	128	34	&	&	CCONJ
ijtc-844	128	35	accounting	account	VERB
ijtc-844	128	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	128	37	h3	h3	NOUN
ijtc-844	128	38	:	:	PUNCT
ijtc-844	128	39	regulatory	regulatory	ADJ
ijtc-844	128	40	quality	quality	NOUN
ijtc-844	128	41	moderates	moderate	VERB
ijtc-844	128	42	the	the	DET
ijtc-844	128	43	negative	negative	ADJ
ijtc-844	128	44	effect	effect	NOUN
ijtc-844	128	45	of	of	ADP
ijtc-844	128	46	the	the	DET
ijtc-844	128	47	agricultural	agricultural	ADJ
ijtc-844	128	48	sector	sector	NOUN
ijtc-844	128	49	on	on	ADP
ijtc-844	128	50	tax	tax	NOUN
ijtc-844	128	51	revenue	revenue	NOUN
ijtc-844	128	52	h4	h4	NOUN
ijtc-844	128	53	:	:	PUNCT
ijtc-844	128	54	regulatory	regulatory	ADJ
ijtc-844	128	55	quality	quality	NOUN
ijtc-844	128	56	moderates	moderate	NOUN
ijtc-844	128	57	the	the	DET
ijtc-844	128	58	positive	positive	ADJ
ijtc-844	128	59	effect	effect	NOUN
ijtc-844	128	60	of	of	ADP
ijtc-844	128	61	fdi	fdi	NOUN
ijtc-844	128	62	on	on	ADP
ijtc-844	128	63	tax	tax	NOUN
ijtc-844	128	64	revenue	revenue	NOUN
ijtc-844	128	65	h5	h5	NOUN
ijtc-844	128	66	:	:	PUNCT
ijtc-844	128	67	regulatory	regulatory	ADJ
ijtc-844	128	68	quality	quality	NOUN
ijtc-844	128	69	has	have	VERB
ijtc-844	128	70	a	a	DET
ijtc-844	128	71	positive	positive	ADJ
ijtc-844	128	72	effect	effect	NOUN
ijtc-844	128	73	on	on	ADP
ijtc-844	128	74	tax	tax	NOUN
ijtc-844	128	75	revenue	revenue	NOUN
ijtc-844	128	76	methods	method	NOUN
ijtc-844	128	77	this	this	DET
ijtc-844	128	78	study	study	NOUN
ijtc-844	128	79	used	use	VERB
ijtc-844	128	80	panel	panel	NOUN
ijtc-844	128	81	data	datum	NOUN
ijtc-844	128	82	regression	regression	NOUN
ijtc-844	128	83	with	with	ADP
ijtc-844	128	84	tax	tax	NOUN
ijtc-844	128	85	revenue	revenue	NOUN
ijtc-844	128	86	,	,	PUNCT
ijtc-844	128	87	agriculture	agriculture	NOUN
ijtc-844	128	88	,	,	PUNCT
ijtc-844	128	89	and	and	CCONJ
ijtc-844	128	90	fdi	fdi	NOUN
ijtc-844	128	91	variables	variable	NOUN
ijtc-844	128	92	from	from	ADP
ijtc-844	128	93	n-11	n-11	PROPN
ijtc-844	128	94	member	member	NOUN
ijtc-844	128	95	countries	country	NOUN
ijtc-844	128	96	within	within	ADP
ijtc-844	128	97	the	the	DET
ijtc-844	128	98	period	period	NOUN
ijtc-844	128	99	of	of	ADP
ijtc-844	128	100	2010	2010	NUM
ijtc-844	128	101	to	to	ADP
ijtc-844	128	102	2019	2019	NUM
ijtc-844	128	103	.	.	PUNCT
ijtc-844	129	1	the	the	DET
ijtc-844	129	2	data	datum	NOUN
ijtc-844	129	3	used	use	VERB
ijtc-844	129	4	were	be	AUX
ijtc-844	129	5	secondary	secondary	ADJ
ijtc-844	129	6	data	datum	NOUN
ijtc-844	129	7	obtained	obtain	VERB
ijtc-844	129	8	from	from	ADP
ijtc-844	129	9	world	world	NOUN
ijtc-844	129	10	development	development	NOUN
ijtc-844	129	11	indicators	indicator	NOUN
ijtc-844	129	12	,	,	PUNCT
ijtc-844	129	13	world	world	PROPN
ijtc-844	129	14	bank	bank	PROPN
ijtc-844	129	15	.	.	PUNCT
ijtc-844	130	1	each	each	DET
ijtc-844	130	2	independent	independent	ADJ
ijtc-844	130	3	variable	variable	NOUN
ijtc-844	130	4	is	be	AUX
ijtc-844	130	5	moderated	moderate	VERB
ijtc-844	130	6	using	use	VERB
ijtc-844	130	7	regulatory	regulatory	ADJ
ijtc-844	130	8	quality	quality	NOUN
ijtc-844	130	9	variables	variable	NOUN
ijtc-844	130	10	and	and	CCONJ
ijtc-844	130	11	processed	process	VERB
ijtc-844	130	12	through	through	ADP
ijtc-844	130	13	the	the	DET
ijtc-844	130	14	stata	stata	NOUN
ijtc-844	130	15	17	17	NUM
ijtc-844	130	16	application	application	NOUN
ijtc-844	130	17	.	.	PUNCT
ijtc-844	131	1	the	the	DET
ijtc-844	131	2	definition	definition	NOUN
ijtc-844	131	3	of	of	ADP
ijtc-844	131	4	each	each	DET
ijtc-844	131	5	variable	variable	NOUN
ijtc-844	131	6	can	can	AUX
ijtc-844	131	7	be	be	AUX
ijtc-844	131	8	seen	see	VERB
ijtc-844	131	9	in	in	ADP
ijtc-844	131	10	table	table	NOUN
ijtc-844	131	11	1	1	NUM
ijtc-844	131	12	.	.	PUNCT
ijtc-844	131	13	table	table	NOUN
ijtc-844	131	14	1	1	NUM
ijtc-844	131	15	.	.	PUNCT
ijtc-844	131	16	variable	variable	ADJ
ijtc-844	131	17	definition	definition	NOUN
ijtc-844	131	18	variable	variable	NOUN
ijtc-844	131	19	proxy	proxy	NOUN
ijtc-844	131	20	unit	unit	NOUN
ijtc-844	131	21	tax	tax	NOUN
ijtc-844	131	22	revenue	revenue	NOUN
ijtc-844	131	23	dependent	dependent	ADJ
ijtc-844	131	24	tax	tax	NOUN
ijtc-844	131	25	revenue	revenue	NOUN
ijtc-844	131	26	to	to	ADP
ijtc-844	131	27	gdp	gdp	NOUN
ijtc-844	131	28	percentage	percentage	NOUN
ijtc-844	131	29	agriculture	agriculture	NOUN
ijtc-844	131	30	independent	independent	ADJ
ijtc-844	131	31	contribution	contribution	NOUN
ijtc-844	131	32	of	of	ADP
ijtc-844	131	33	the	the	DET
ijtc-844	131	34	agricultural	agricultural	ADJ
ijtc-844	131	35	sector	sector	NOUN
ijtc-844	131	36	to	to	ADP
ijtc-844	131	37	gdp	gdp	NOUN
ijtc-844	131	38	percentage	percentage	NOUN
ijtc-844	131	39	fdi	fdi	PROPN
ijtc-844	131	40	independent	independent	ADJ
ijtc-844	131	41	fdi	fdi	ADJ
ijtc-844	131	42	inflow	inflow	NOUN
ijtc-844	131	43	to	to	ADP
ijtc-844	131	44	gdp	gdp	NOUN
ijtc-844	131	45	percentage	percentage	NOUN
ijtc-844	131	46	regulatory	regulatory	ADJ
ijtc-844	131	47	quality	quality	NOUN
ijtc-844	131	48	moderation	moderation	NOUN
ijtc-844	131	49	quality	quality	NOUN
ijtc-844	131	50	of	of	ADP
ijtc-844	131	51	regulations	regulation	NOUN
ijtc-844	131	52	issued	issue	VERB
ijtc-844	131	53	index	index	NOUN
ijtc-844	131	54	source	source	NOUN
ijtc-844	131	55	:	:	PUNCT
ijtc-844	131	56	processed	process	VERB
ijtc-844	131	57	by	by	ADP
ijtc-844	131	58	the	the	DET
ijtc-844	131	59	author	author	NOUN
ijtc-844	131	60	to	to	PART
ijtc-844	131	61	determine	determine	VERB
ijtc-844	131	62	the	the	DET
ijtc-844	131	63	research	research	NOUN
ijtc-844	131	64	model	model	NOUN
ijtc-844	131	65	that	that	PRON
ijtc-844	131	66	can	can	AUX
ijtc-844	131	67	explain	explain	VERB
ijtc-844	131	68	the	the	DET
ijtc-844	131	69	relationship	relationship	NOUN
ijtc-844	131	70	between	between	ADP
ijtc-844	131	71	variables	variable	NOUN
ijtc-844	131	72	,	,	PUNCT
ijtc-844	131	73	a	a	DET
ijtc-844	131	74	test	test	NOUN
ijtc-844	131	75	was	be	AUX
ijtc-844	131	76	conducted	conduct	VERB
ijtc-844	131	77	,	,	PUNCT
ijtc-844	131	78	and	and	CCONJ
ijtc-844	131	79	the	the	DET
ijtc-844	131	80	best	good	ADJ
ijtc-844	131	81	models	model	NOUN
ijtc-844	131	82	among	among	ADP
ijtc-844	131	83	the	the	DET
ijtc-844	131	84	common	common	ADJ
ijtc-844	131	85	,	,	PUNCT
ijtc-844	131	86	fixed	fixed	ADJ
ijtc-844	131	87	and	and	CCONJ
ijtc-844	131	88	random	random	ADJ
ijtc-844	131	89	effects	effect	NOUN
ijtc-844	131	90	were	be	AUX
ijtc-844	131	91	selected	select	VERB
ijtc-844	131	92	(	(	PUNCT
ijtc-844	131	93	baltagi	baltagi	ADJ
ijtc-844	131	94	,	,	PUNCT
ijtc-844	131	95	2021	2021	NUM
ijtc-844	131	96	)	)	PUNCT
ijtc-844	131	97	.	.	PUNCT
ijtc-844	132	1	the	the	DET
ijtc-844	132	2	test	test	NOUN
ijtc-844	132	3	for	for	ADP
ijtc-844	132	4	determining	determine	VERB
ijtc-844	132	5	the	the	DET
ijtc-844	132	6	best	good	ADJ
ijtc-844	132	7	panel	panel	NOUN
ijtc-844	132	8	model	model	NOUN
ijtc-844	132	9	can	can	AUX
ijtc-844	132	10	be	be	AUX
ijtc-844	132	11	seen	see	VERB
ijtc-844	132	12	in	in	ADP
ijtc-844	132	13	table	table	NOUN
ijtc-844	132	14	2	2	NUM
ijtc-844	132	15	.	.	PUNCT
ijtc-844	132	16	table	table	NOUN
ijtc-844	132	17	2	2	NUM
ijtc-844	132	18	.	.	PUNCT
ijtc-844	132	19	panel	panel	NOUN
ijtc-844	132	20	model	model	NOUN
ijtc-844	132	21	determination	determination	PROPN
ijtc-844	132	22	test	test	NOUN
ijtc-844	132	23	test	test	NOUN
ijtc-844	132	24	h0	h0	PROPN
ijtc-844	132	25	h1	h1	PROPN
ijtc-844	132	26	chow	chow	PROPN
ijtc-844	132	27	test	test	NOUN
ijtc-844	132	28	common	common	ADJ
ijtc-844	132	29	/	/	SYM
ijtc-844	132	30	pooled	pool	VERB
ijtc-844	132	31	is	be	AUX
ijtc-844	132	32	better	well	ADJ
ijtc-844	132	33	than	than	SCONJ
ijtc-844	132	34	fixed	fix	VERB
ijtc-844	132	35	effect	effect	NOUN
ijtc-844	132	36	fixed	fix	VERB
ijtc-844	132	37	effect	effect	NOUN
ijtc-844	132	38	is	be	AUX
ijtc-844	132	39	better	well	ADJ
ijtc-844	132	40	than	than	ADP
ijtc-844	132	41	common	common	ADJ
ijtc-844	132	42	/	/	SYM
ijtc-844	132	43	pooled	pool	VERB
ijtc-844	132	44	lagrange	lagrange	NOUN
ijtc-844	132	45	multiplier	multiplier	ADV
ijtc-844	132	46	(	(	PUNCT
ijtc-844	132	47	lm	lm	INTJ
ijtc-844	132	48	)	)	PUNCT
ijtc-844	132	49	test	test	NOUN
ijtc-844	132	50	common	common	ADJ
ijtc-844	132	51	/	/	SYM
ijtc-844	132	52	pooled	pool	VERB
ijtc-844	132	53	is	be	AUX
ijtc-844	132	54	better	well	ADJ
ijtc-844	132	55	than	than	ADP
ijtc-844	132	56	random	random	ADJ
ijtc-844	132	57	effect	effect	NOUN
ijtc-844	132	58	random	random	ADJ
ijtc-844	132	59	effect	effect	NOUN
ijtc-844	132	60	is	be	AUX
ijtc-844	132	61	better	well	ADJ
ijtc-844	132	62	than	than	ADP
ijtc-844	132	63	common	common	ADJ
ijtc-844	132	64	/	/	SYM
ijtc-844	132	65	pooled	pool	VERB
ijtc-844	132	66	hausman	hausman	ADJ
ijtc-844	132	67	test	test	NOUN
ijtc-844	132	68	random	random	ADJ
ijtc-844	132	69	effect	effect	NOUN
ijtc-844	132	70	is	be	AUX
ijtc-844	132	71	better	well	ADJ
ijtc-844	132	72	than	than	SCONJ
ijtc-844	132	73	fixed	fix	VERB
ijtc-844	132	74	effect	effect	NOUN
ijtc-844	132	75	fixed	fix	VERB
ijtc-844	132	76	effect	effect	NOUN
ijtc-844	132	77	is	be	AUX
ijtc-844	132	78	better	well	ADJ
ijtc-844	132	79	than	than	ADP
ijtc-844	132	80	random	random	ADJ
ijtc-844	132	81	effect	effect	NOUN
ijtc-844	132	82	source	source	NOUN
ijtc-844	132	83	:	:	PUNCT
ijtc-844	132	84	processed	process	VERB
ijtc-844	132	85	by	by	ADP
ijtc-844	132	86	the	the	DET
ijtc-844	132	87	author	author	NOUN
ijtc-844	132	88	as	as	ADP
ijtc-844	132	89	seen	see	VERB
ijtc-844	132	90	in	in	ADP
ijtc-844	132	91	table	table	NOUN
ijtc-844	132	92	3	3	NUM
ijtc-844	132	93	,	,	PUNCT
ijtc-844	132	94	to	to	PART
ijtc-844	132	95	ascertain	ascertain	VERB
ijtc-844	132	96	whether	whether	SCONJ
ijtc-844	132	97	or	or	CCONJ
ijtc-844	132	98	not	not	PART
ijtc-844	132	99	the	the	DET
ijtc-844	132	100	selected	select	VERB
ijtc-844	132	101	model	model	NOUN
ijtc-844	132	102	can	can	AUX
ijtc-844	132	103	show	show	VERB
ijtc-844	132	104	the	the	DET
ijtc-844	132	105	relationship	relationship	NOUN
ijtc-844	132	106	between	between	ADP
ijtc-844	132	107	variables	variable	NOUN
ijtc-844	132	108	,	,	PUNCT
ijtc-844	132	109	several	several	ADJ
ijtc-844	132	110	classical	classical	ADJ
ijtc-844	132	111	assumption	assumption	NOUN
ijtc-844	132	112	tests	test	NOUN
ijtc-844	132	113	were	be	AUX
ijtc-844	132	114	conducted	conduct	VERB
ijtc-844	132	115	(	(	PUNCT
ijtc-844	132	116	gujarati	gujarati	PROPN
ijtc-844	132	117	,	,	PUNCT
ijtc-844	132	118	2022	2022	NUM
ijtc-844	132	119	)	)	PUNCT
ijtc-844	132	120	.	.	PUNCT
ijtc-844	133	1	a	a	DET
ijtc-844	133	2	normality	normality	NOUN
ijtc-844	133	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	133	4	searching	searching	NOUN
ijtc-844	133	5	for	for	ADP
ijtc-844	133	6	tax	tax	NOUN
ijtc-844	133	7	revenue	revenue	NOUN
ijtc-844	133	8	determinants	determinant	NOUN
ijtc-844	133	9	in	in	ADP
ijtc-844	133	10	n-11	n-11	PROPN
ijtc-844	133	11	:	:	PUNCT
ijtc-844	133	12	the	the	DET
ijtc-844	133	13	moderating	moderate	VERB
ijtc-844	133	14	role	role	NOUN
ijtc-844	133	15	of	of	ADP
ijtc-844	133	16	regulatory	regulatory	ADJ
ijtc-844	133	17	quality	quality	NOUN
ijtc-844	133	18	pascal	pascal	NOUN
ijtc-844	133	19	and	and	CCONJ
ijtc-844	133	20	wijaya	wijaya	PROPN
ijtc-844	133	21	635	635	NUM
ijtc-844	133	22	|	|	ADV
ijtc-844	133	23	ilomata	ilomata	PROPN
ijtc-844	133	24	international	international	ADJ
ijtc-844	133	25	journal	journal	NOUN
ijtc-844	133	26	of	of	ADP
ijtc-844	133	27	tax	tax	PROPN
ijtc-844	133	28	&	&	CCONJ
ijtc-844	133	29	accounting	accounting	PROPN
ijtc-844	133	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	133	31	test	test	NOUN
ijtc-844	133	32	is	be	AUX
ijtc-844	133	33	a	a	DET
ijtc-844	133	34	series	series	NOUN
ijtc-844	133	35	of	of	ADP
ijtc-844	133	36	procedures	procedure	NOUN
ijtc-844	133	37	to	to	PART
ijtc-844	133	38	test	test	VERB
ijtc-844	133	39	whether	whether	SCONJ
ijtc-844	133	40	the	the	DET
ijtc-844	133	41	underlying	underlie	VERB
ijtc-844	133	42	distribution	distribution	NOUN
ijtc-844	133	43	of	of	ADP
ijtc-844	133	44	random	random	ADJ
ijtc-844	133	45	variables	variable	NOUN
ijtc-844	133	46	is	be	AUX
ijtc-844	133	47	normally	normally	ADV
ijtc-844	133	48	distributed	distribute	VERB
ijtc-844	133	49	(	(	PUNCT
ijtc-844	133	50	d'agostino	d'agostino	PROPN
ijtc-844	133	51	et	et	NOUN
ijtc-844	133	52	al	al	PROPN
ijtc-844	133	53	.	.	PROPN
ijtc-844	133	54	,	,	PUNCT
ijtc-844	133	55	1990	1990	NUM
ijtc-844	133	56	)	)	PUNCT
ijtc-844	133	57	.	.	PUNCT
ijtc-844	134	1	meanwhile	meanwhile	ADV
ijtc-844	134	2	,	,	PUNCT
ijtc-844	134	3	a	a	DET
ijtc-844	134	4	multicollinearity	multicollinearity	NOUN
ijtc-844	134	5	test	test	NOUN
ijtc-844	134	6	is	be	AUX
ijtc-844	134	7	conducted	conduct	VERB
ijtc-844	134	8	to	to	PART
ijtc-844	134	9	test	test	VERB
ijtc-844	134	10	whether	whether	SCONJ
ijtc-844	134	11	there	there	PRON
ijtc-844	134	12	is	be	VERB
ijtc-844	134	13	more	more	ADJ
ijtc-844	134	14	than	than	ADP
ijtc-844	134	15	one	one	NUM
ijtc-844	134	16	linear	linear	ADJ
ijtc-844	134	17	relationship	relationship	NOUN
ijtc-844	134	18	between	between	ADP
ijtc-844	134	19	variables	variable	NOUN
ijtc-844	134	20	(	(	PUNCT
ijtc-844	134	21	gujarati	gujarati	PROPN
ijtc-844	134	22	,	,	PUNCT
ijtc-844	134	23	2022	2022	NUM
ijtc-844	134	24	)	)	PUNCT
ijtc-844	134	25	.	.	PUNCT
ijtc-844	135	1	furthermore	furthermore	ADV
ijtc-844	135	2	,	,	PUNCT
ijtc-844	135	3	the	the	DET
ijtc-844	135	4	heteroscedasticity	heteroscedasticity	NOUN
ijtc-844	135	5	test	test	NOUN
ijtc-844	135	6	is	be	AUX
ijtc-844	135	7	carried	carry	VERB
ijtc-844	135	8	out	out	ADP
ijtc-844	135	9	to	to	PART
ijtc-844	135	10	examine	examine	VERB
ijtc-844	135	11	the	the	DET
ijtc-844	135	12	systematic	systematic	ADJ
ijtc-844	135	13	changes	change	NOUN
ijtc-844	135	14	in	in	ADP
ijtc-844	135	15	the	the	DET
ijtc-844	135	16	distribution	distribution	NOUN
ijtc-844	135	17	of	of	ADP
ijtc-844	135	18	residuals	residual	NOUN
ijtc-844	135	19	over	over	ADP
ijtc-844	135	20	a	a	DET
ijtc-844	135	21	range	range	NOUN
ijtc-844	135	22	of	of	ADP
ijtc-844	135	23	measured	measured	ADJ
ijtc-844	135	24	values	value	NOUN
ijtc-844	135	25	(	(	PUNCT
ijtc-844	135	26	frost	frost	NOUN
ijtc-844	135	27	,	,	PUNCT
ijtc-844	135	28	2019	2019	NUM
ijtc-844	135	29	)	)	PUNCT
ijtc-844	135	30	.	.	PUNCT
ijtc-844	136	1	finally	finally	ADV
ijtc-844	136	2	,	,	PUNCT
ijtc-844	136	3	the	the	DET
ijtc-844	136	4	autocorrelation	autocorrelation	NOUN
ijtc-844	136	5	test	test	NOUN
ijtc-844	136	6	is	be	AUX
ijtc-844	136	7	conducted	conduct	VERB
ijtc-844	136	8	to	to	PART
ijtc-844	136	9	measure	measure	VERB
ijtc-844	136	10	if	if	SCONJ
ijtc-844	136	11	there	there	PRON
ijtc-844	136	12	is	be	VERB
ijtc-844	136	13	a	a	DET
ijtc-844	136	14	correlation	correlation	NOUN
ijtc-844	136	15	between	between	ADP
ijtc-844	136	16	a	a	DET
ijtc-844	136	17	series	series	NOUN
ijtc-844	136	18	of	of	ADP
ijtc-844	136	19	data	datum	NOUN
ijtc-844	136	20	sorted	sort	VERB
ijtc-844	136	21	in	in	ADP
ijtc-844	136	22	space	space	NOUN
ijtc-844	136	23	or	or	CCONJ
ijtc-844	136	24	time	time	NOUN
ijtc-844	136	25	(	(	PUNCT
ijtc-844	136	26	gujarati	gujarati	PROPN
ijtc-844	136	27	,	,	PUNCT
ijtc-844	136	28	2022	2022	NUM
ijtc-844	136	29	)	)	PUNCT
ijtc-844	136	30	.	.	PUNCT
ijtc-844	137	1	table	table	NOUN
ijtc-844	137	2	3	3	NUM
ijtc-844	137	3	.	.	PUNCT
ijtc-844	138	1	classical	classical	ADJ
ijtc-844	138	2	assumption	assumption	NOUN
ijtc-844	138	3	test	test	NOUN
ijtc-844	138	4	test	test	NOUN
ijtc-844	138	5	h0	h0	PROPN
ijtc-844	138	6	h1	h1	PROPN
ijtc-844	138	7	normality	normality	NOUN
ijtc-844	138	8	test	test	NOUN
ijtc-844	138	9	data	datum	NOUN
ijtc-844	138	10	are	be	AUX
ijtc-844	138	11	normally	normally	ADV
ijtc-844	138	12	distributed	distribute	VERB
ijtc-844	138	13	data	datum	NOUN
ijtc-844	138	14	are	be	AUX
ijtc-844	138	15	not	not	PART
ijtc-844	138	16	normally	normally	ADV
ijtc-844	138	17	distributed	distribute	VERB
ijtc-844	138	18	multicollinearity	multicollinearity	NOUN
ijtc-844	138	19	test	test	NOUN
ijtc-844	138	20	no	no	DET
ijtc-844	138	21	multicollinearity	multicollinearity	NOUN
ijtc-844	138	22	between	between	ADP
ijtc-844	138	23	independent	independent	ADJ
ijtc-844	138	24	variables	variable	NOUN
ijtc-844	138	25	there	there	PRON
ijtc-844	138	26	is	be	VERB
ijtc-844	138	27	multicollinearity	multicollinearity	NOUN
ijtc-844	138	28	between	between	ADP
ijtc-844	138	29	independent	independent	ADJ
ijtc-844	138	30	variables	variables	PROPN
ijtc-844	138	31	heteroscedasticity	heteroscedasticity	PROPN
ijtc-844	138	32	test	test	NOUN
ijtc-844	138	33	data	datum	NOUN
ijtc-844	138	34	are	be	AUX
ijtc-844	138	35	homoscedastic	homoscedastic	ADJ
ijtc-844	138	36	data	datum	NOUN
ijtc-844	138	37	are	be	AUX
ijtc-844	138	38	heterosedastic	heterosedastic	ADJ
ijtc-844	138	39	autocorrelation	autocorrelation	NOUN
ijtc-844	138	40	test	test	NOUN
ijtc-844	138	41	there	there	PRON
ijtc-844	138	42	is	be	VERB
ijtc-844	138	43	no	no	DET
ijtc-844	138	44	autocorrelation	autocorrelation	NOUN
ijtc-844	138	45	there	there	PRON
ijtc-844	138	46	is	be	VERB
ijtc-844	138	47	autocorrelation	autocorrelation	NOUN
ijtc-844	138	48	source	source	NOUN
ijtc-844	138	49	:	:	PUNCT
ijtc-844	138	50	processed	process	VERB
ijtc-844	138	51	by	by	ADP
ijtc-844	138	52	the	the	DET
ijtc-844	138	53	author	author	NOUN
ijtc-844	138	54	the	the	DET
ijtc-844	138	55	form	form	NOUN
ijtc-844	138	56	of	of	ADP
ijtc-844	138	57	the	the	DET
ijtc-844	138	58	panel	panel	NOUN
ijtc-844	138	59	data	datum	NOUN
ijtc-844	138	60	regression	regression	NOUN
ijtc-844	138	61	equation	equation	NOUN
ijtc-844	138	62	used	use	VERB
ijtc-844	138	63	in	in	ADP
ijtc-844	138	64	this	this	DET
ijtc-844	138	65	study	study	NOUN
ijtc-844	138	66	is	be	AUX
ijtc-844	138	67	as	as	SCONJ
ijtc-844	138	68	follows	follow	VERB
ijtc-844	138	69	:	:	PUNCT
ijtc-844	138	70	tr=	tr=	PROPN
ijtc-844	138	71	β0	β0	PROPN
ijtc-844	139	1	+	+	PROPN
ijtc-844	139	2	β1.agri	β1.agri	NUM
ijtc-844	140	1	+	+	CCONJ
ijtc-844	140	2	β2.fdi	β2.fdi	PUNCT
ijtc-844	140	3	+	+	CCONJ
ijtc-844	140	4	β3.agri.reg	β3.agri.reg	NOUN
ijtc-844	140	5	+	+	CCONJ
ijtc-844	140	6	β4.fdi.reg	β4.fdi.reg	X
ijtc-844	140	7	+	+	CCONJ
ijtc-844	140	8	β5.reg	β5.reg	PUNCT
ijtc-844	140	9	+	+	CCONJ
ijtc-844	140	10	ɛ	ɛ	PRON
ijtc-844	140	11	where	where	SCONJ
ijtc-844	140	12	:	:	PUNCT
ijtc-844	140	13	tr	tr	PROPN
ijtc-844	140	14	=	=	NOUN
ijtc-844	140	15	the	the	DET
ijtc-844	140	16	percentage	percentage	NOUN
ijtc-844	140	17	of	of	ADP
ijtc-844	140	18	tax	tax	NOUN
ijtc-844	140	19	revenue	revenue	NOUN
ijtc-844	140	20	to	to	ADP
ijtc-844	140	21	gdp	gdp	NOUN
ijtc-844	140	22	β0	β0	PROPN
ijtc-844	140	23	=	=	PROPN
ijtc-844	140	24	the	the	DET
ijtc-844	140	25	constant	constant	ADJ
ijtc-844	140	26	β1	β1	PROPN
ijtc-844	140	27	=	=	PUNCT
ijtc-844	140	28	the	the	DET
ijtc-844	140	29	regression	regression	NOUN
ijtc-844	140	30	coefficient	coefficient	NOUN
ijtc-844	140	31	of	of	ADP
ijtc-844	140	32	the	the	DET
ijtc-844	140	33	percentage	percentage	NOUN
ijtc-844	140	34	of	of	ADP
ijtc-844	140	35	the	the	DET
ijtc-844	140	36	agricultural	agricultural	ADJ
ijtc-844	140	37	sector	sector	NOUN
ijtc-844	140	38	to	to	ADP
ijtc-844	140	39	gdp	gdp	NOUN
ijtc-844	140	40	agri	agri	NOUN
ijtc-844	140	41	=	=	PUNCT
ijtc-844	140	42	the	the	DET
ijtc-844	140	43	contribution	contribution	NOUN
ijtc-844	140	44	of	of	ADP
ijtc-844	140	45	the	the	DET
ijtc-844	140	46	agricultural	agricultural	ADJ
ijtc-844	140	47	sector	sector	NOUN
ijtc-844	140	48	to	to	ADP
ijtc-844	140	49	gdp	gdp	NOUN
ijtc-844	140	50	β2	β2	PROPN
ijtc-844	140	51	=	=	PROPN
ijtc-844	140	52	the	the	DET
ijtc-844	140	53	regression	regression	NOUN
ijtc-844	140	54	coefficient	coefficient	NOUN
ijtc-844	140	55	of	of	ADP
ijtc-844	140	56	the	the	DET
ijtc-844	140	57	percentage	percentage	NOUN
ijtc-844	140	58	of	of	ADP
ijtc-844	140	59	fdi	fdi	NOUN
ijtc-844	140	60	to	to	ADP
ijtc-844	140	61	gdp	gdp	NOUN
ijtc-844	140	62	fdi	fdi	NOUN
ijtc-844	140	63	=	=	PUNCT
ijtc-844	140	64	foreign	foreign	ADJ
ijtc-844	140	65	direct	direct	ADJ
ijtc-844	140	66	investment	investment	NOUN
ijtc-844	140	67	β3	β3	NOUN
ijtc-844	140	68	=	=	PRON
ijtc-844	140	69	the	the	DET
ijtc-844	140	70	regression	regression	NOUN
ijtc-844	140	71	coefficient	coefficient	NOUN
ijtc-844	140	72	of	of	ADP
ijtc-844	140	73	agricultural	agricultural	ADJ
ijtc-844	140	74	sector	sector	NOUN
ijtc-844	140	75	on	on	ADP
ijtc-844	140	76	gdp	gdp	NOUN
ijtc-844	140	77	that	that	PRON
ijtc-844	140	78	has	have	AUX
ijtc-844	140	79	been	be	AUX
ijtc-844	140	80	moderated	moderate	VERB
ijtc-844	140	81	by	by	ADP
ijtc-844	140	82	regulatory	regulatory	ADJ
ijtc-844	140	83	quality	quality	NOUN
ijtc-844	140	84	agri.reg	agri.reg	NOUN
ijtc-844	140	85	=	=	SYM
ijtc-844	140	86	the	the	DET
ijtc-844	140	87	percentage	percentage	NOUN
ijtc-844	140	88	of	of	ADP
ijtc-844	140	89	the	the	DET
ijtc-844	140	90	agricultural	agricultural	ADJ
ijtc-844	140	91	sector	sector	NOUN
ijtc-844	140	92	to	to	ADP
ijtc-844	140	93	gdp	gdp	NOUN
ijtc-844	140	94	that	that	PRON
ijtc-844	140	95	has	have	AUX
ijtc-844	140	96	been	be	AUX
ijtc-844	140	97	moderated	moderate	VERB
ijtc-844	140	98	by	by	ADP
ijtc-844	140	99	regulatory	regulatory	ADJ
ijtc-844	140	100	quality	quality	NOUN
ijtc-844	140	101	β4	β4	PROPN
ijtc-844	140	102	=	=	PUNCT
ijtc-844	140	103	the	the	DET
ijtc-844	140	104	regression	regression	NOUN
ijtc-844	140	105	coefficient	coefficient	NOUN
ijtc-844	140	106	of	of	ADP
ijtc-844	140	107	fdi	fdi	ADJ
ijtc-844	140	108	percentage	percentage	NOUN
ijtc-844	140	109	to	to	ADP
ijtc-844	140	110	gdp	gdp	NOUN
ijtc-844	140	111	that	that	PRON
ijtc-844	140	112	has	have	AUX
ijtc-844	140	113	been	be	AUX
ijtc-844	140	114	moderated	moderate	VERB
ijtc-844	140	115	by	by	ADP
ijtc-844	140	116	regulatory	regulatory	ADJ
ijtc-844	140	117	quality	quality	NOUN
ijtc-844	140	118	fdi.reg	fdi.reg	NOUN
ijtc-844	140	119	=	=	PUNCT
ijtc-844	140	120	the	the	DET
ijtc-844	140	121	percentage	percentage	NOUN
ijtc-844	140	122	of	of	ADP
ijtc-844	140	123	fdi	fdi	NOUN
ijtc-844	140	124	to	to	ADP
ijtc-844	140	125	gdp	gdp	NOUN
ijtc-844	140	126	that	that	PRON
ijtc-844	140	127	has	have	AUX
ijtc-844	140	128	been	be	AUX
ijtc-844	140	129	moderated	moderate	VERB
ijtc-844	140	130	by	by	ADP
ijtc-844	140	131	regulatory	regulatory	ADJ
ijtc-844	140	132	quality	quality	NOUN
ijtc-844	140	133	β5	β5	NOUN
ijtc-844	140	134	=	=	PUNCT
ijtc-844	140	135	the	the	DET
ijtc-844	140	136	regression	regression	NOUN
ijtc-844	140	137	coefficient	coefficient	NOUN
ijtc-844	140	138	of	of	ADP
ijtc-844	140	139	regulatory	regulatory	ADJ
ijtc-844	140	140	quality	quality	NOUN
ijtc-844	140	141	reg	reg	NOUN
ijtc-844	140	142	=	=	NOUN
ijtc-844	140	143	the	the	DET
ijtc-844	140	144	regulatory	regulatory	ADJ
ijtc-844	140	145	quality	quality	NOUN
ijtc-844	140	146	ɛ	ɛ	PROPN
ijtc-844	140	147	=	=	PUNCT
ijtc-844	140	148	the	the	DET
ijtc-844	140	149	error	error	NOUN
ijtc-844	140	150	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	140	151	searching	search	VERB
ijtc-844	140	152	for	for	ADP
ijtc-844	140	153	tax	tax	NOUN
ijtc-844	140	154	revenue	revenue	NOUN
ijtc-844	140	155	determinants	determinant	NOUN
ijtc-844	140	156	in	in	ADP
ijtc-844	140	157	n-11	n-11	PROPN
ijtc-844	140	158	:	:	PUNCT
ijtc-844	140	159	the	the	DET
ijtc-844	140	160	moderating	moderate	VERB
ijtc-844	140	161	role	role	NOUN
ijtc-844	140	162	of	of	ADP
ijtc-844	140	163	regulatory	regulatory	ADJ
ijtc-844	140	164	quality	quality	NOUN
ijtc-844	140	165	pascal	pascal	NOUN
ijtc-844	140	166	and	and	CCONJ
ijtc-844	140	167	wijaya	wijaya	PROPN
ijtc-844	140	168	636	636	NUM
ijtc-844	140	169	|	|	ADV
ijtc-844	140	170	ilomata	ilomata	PROPN
ijtc-844	140	171	international	international	ADJ
ijtc-844	140	172	journal	journal	NOUN
ijtc-844	140	173	of	of	ADP
ijtc-844	140	174	tax	tax	PROPN
ijtc-844	140	175	&	&	CCONJ
ijtc-844	140	176	accounting	account	VERB
ijtc-844	140	177	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-844	140	178	results	result	NOUN
ijtc-844	140	179	and	and	CCONJ
ijtc-844	140	180	discussions	discussion	NOUN
ijtc-844	140	181	to	to	PART
ijtc-844	140	182	determine	determine	VERB
ijtc-844	140	183	the	the	DET
ijtc-844	140	184	characteristics	characteristic	NOUN
ijtc-844	140	185	of	of	ADP
ijtc-844	140	186	each	each	DET
ijtc-844	140	187	variable	variable	NOUN
ijtc-844	140	188	,	,	PUNCT
ijtc-844	140	189	descriptive	descriptive	ADJ
ijtc-844	140	190	analysis	analysis	NOUN
ijtc-844	140	191	is	be	AUX
ijtc-844	140	192	conducted	conduct	VERB
ijtc-844	140	193	as	as	SCONJ
ijtc-844	140	194	shown	show	VERB
ijtc-844	140	195	in	in	ADP
ijtc-844	140	196	table	table	NOUN
ijtc-844	140	197	4	4	NUM
ijtc-844	140	198	.	.	PUNCT
ijtc-844	140	199	based	base	VERB
ijtc-844	140	200	on	on	ADP
ijtc-844	140	201	the	the	DET
ijtc-844	140	202	table	table	NOUN
ijtc-844	140	203	,	,	PUNCT
ijtc-844	140	204	the	the	DET
ijtc-844	140	205	average	average	ADJ
ijtc-844	140	206	value	value	NOUN
ijtc-844	140	207	of	of	ADP
ijtc-844	140	208	tax	tax	NOUN
ijtc-844	140	209	revenue	revenue	NOUN
ijtc-844	140	210	of	of	ADP
ijtc-844	140	211	n-11	n-11	PROPN
ijtc-844	140	212	countries	country	NOUN
ijtc-844	140	213	is	be	AUX
ijtc-844	140	214	11.78	11.78	NUM
ijtc-844	140	215	%	%	NOUN
ijtc-844	140	216	.	.	PUNCT
ijtc-844	141	1	nigeria	nigeria	PROPN
ijtc-844	141	2	is	be	AUX
ijtc-844	141	3	the	the	DET
ijtc-844	141	4	country	country	NOUN
ijtc-844	141	5	with	with	ADP
ijtc-844	141	6	the	the	DET
ijtc-844	141	7	smallest	small	ADJ
ijtc-844	141	8	tax	tax	NOUN
ijtc-844	141	9	revenue	revenue	NOUN
ijtc-844	141	10	ratio	ratio	NOUN
ijtc-844	141	11	with	with	ADP
ijtc-844	141	12	a	a	DET
ijtc-844	141	13	value	value	NOUN
ijtc-844	141	14	of	of	ADP
ijtc-844	141	15	3.37	3.37	NUM
ijtc-844	141	16	%	%	NOUN
ijtc-844	141	17	in	in	ADP
ijtc-844	141	18	2016	2016	NUM
ijtc-844	141	19	.	.	PUNCT
ijtc-844	142	1	according	accord	VERB
ijtc-844	142	2	to	to	ADP
ijtc-844	142	3	oyedele	oyedele	PROPN
ijtc-844	142	4	(	(	PUNCT
ijtc-844	142	5	2016	2016	NUM
ijtc-844	142	6	)	)	PUNCT
ijtc-844	142	7	,	,	PUNCT
ijtc-844	142	8	the	the	DET
ijtc-844	142	9	low	low	ADJ
ijtc-844	142	10	tax	tax	NOUN
ijtc-844	142	11	revenue	revenue	NOUN
ijtc-844	142	12	in	in	ADP
ijtc-844	142	13	nigeria	nigeria	PROPN
ijtc-844	142	14	is	be	AUX
ijtc-844	142	15	due	due	ADJ
ijtc-844	142	16	to	to	ADP
ijtc-844	142	17	several	several	ADJ
ijtc-844	142	18	factors	factor	NOUN
ijtc-844	142	19	,	,	PUNCT
ijtc-844	142	20	namely	namely	ADV
ijtc-844	142	21	incoherent	incoherent	ADJ
ijtc-844	142	22	fiscal	fiscal	ADJ
ijtc-844	142	23	policy	policy	NOUN
ijtc-844	142	24	,	,	PUNCT
ijtc-844	142	25	complicated	complicated	ADJ
ijtc-844	142	26	and	and	CCONJ
ijtc-844	142	27	inefficient	inefficient	ADJ
ijtc-844	142	28	tax	tax	NOUN
ijtc-844	142	29	administration	administration	NOUN
ijtc-844	142	30	system	system	NOUN
ijtc-844	142	31	,	,	PUNCT
ijtc-844	142	32	high	high	ADJ
ijtc-844	142	33	level	level	NOUN
ijtc-844	142	34	of	of	ADP
ijtc-844	142	35	tax	tax	NOUN
ijtc-844	142	36	evasion	evasion	NOUN
ijtc-844	142	37	,	,	PUNCT
ijtc-844	142	38	ambiguity	ambiguity	NOUN
ijtc-844	142	39	in	in	ADP
ijtc-844	142	40	tax	tax	NOUN
ijtc-844	142	41	laws	law	NOUN
ijtc-844	142	42	,	,	PUNCT
ijtc-844	142	43	and	and	CCONJ
ijtc-844	142	44	lack	lack	NOUN
ijtc-844	142	45	of	of	ADP
ijtc-844	142	46	transparency	transparency	NOUN
ijtc-844	142	47	regarding	regard	VERB
ijtc-844	142	48	the	the	DET
ijtc-844	142	49	utilization	utilization	NOUN
ijtc-844	142	50	of	of	ADP
ijtc-844	142	51	tax	tax	NOUN
ijtc-844	142	52	revenues	revenue	NOUN
ijtc-844	142	53	for	for	ADP
ijtc-844	142	54	social	social	ADJ
ijtc-844	142	55	services	service	NOUN
ijtc-844	142	56	and	and	CCONJ
ijtc-844	142	57	visible	visible	ADJ
ijtc-844	142	58	development	development	NOUN
ijtc-844	142	59	.	.	PUNCT
ijtc-844	143	1	surprisingly	surprisingly	ADV
ijtc-844	143	2	,	,	PUNCT
ijtc-844	143	3	a	a	DET
ijtc-844	143	4	country	country	NOUN
ijtc-844	143	5	with	with	ADP
ijtc-844	143	6	the	the	DET
ijtc-844	143	7	largest	large	ADJ
ijtc-844	143	8	tax	tax	NOUN
ijtc-844	143	9	revenue	revenue	NOUN
ijtc-844	143	10	in	in	ADP
ijtc-844	143	11	2011	2011	NUM
ijtc-844	143	12	was	be	AUX
ijtc-844	143	13	turkey	turkey	NOUN
ijtc-844	143	14	with	with	ADP
ijtc-844	143	15	a	a	DET
ijtc-844	143	16	value	value	NOUN
ijtc-844	143	17	of	of	ADP
ijtc-844	143	18	18.68	18.68	NUM
ijtc-844	143	19	%	%	NOUN
ijtc-844	143	20	.	.	PUNCT
ijtc-844	144	1	one	one	NUM
ijtc-844	144	2	of	of	ADP
ijtc-844	144	3	the	the	DET
ijtc-844	144	4	factors	factor	NOUN
ijtc-844	144	5	for	for	ADP
ijtc-844	144	6	high	high	ADJ
ijtc-844	144	7	tax	tax	NOUN
ijtc-844	144	8	revenue	revenue	NOUN
ijtc-844	144	9	in	in	ADP
ijtc-844	144	10	turkey	turkey	NOUN
ijtc-844	144	11	is	be	AUX
ijtc-844	144	12	the	the	DET
ijtc-844	144	13	increase	increase	NOUN
ijtc-844	144	14	in	in	ADP
ijtc-844	144	15	tobacco	tobacco	NOUN
ijtc-844	144	16	tax	tax	NOUN
ijtc-844	144	17	.	.	PUNCT
ijtc-844	145	1	cetinkaya	cetinkaya	PROPN
ijtc-844	145	2	&	&	CCONJ
ijtc-844	145	3	marquez	marquez	PROPN
ijtc-844	145	4	(	(	PUNCT
ijtc-844	145	5	2017	2017	NUM
ijtc-844	145	6	)	)	PUNCT
ijtc-844	145	7	explained	explain	VERB
ijtc-844	145	8	that	that	SCONJ
ijtc-844	145	9	turkey	turkey	NOUN
ijtc-844	145	10	has	have	AUX
ijtc-844	145	11	significantly	significantly	ADV
ijtc-844	145	12	increased	increase	VERB
ijtc-844	145	13	taxes	taxis	NOUN
ijtc-844	145	14	on	on	ADP
ijtc-844	145	15	tobacco	tobacco	NOUN
ijtc-844	145	16	since	since	SCONJ
ijtc-844	145	17	2002	2002	NUM
ijtc-844	145	18	,	,	PUNCT
ijtc-844	145	19	and	and	CCONJ
ijtc-844	145	20	the	the	DET
ijtc-844	145	21	tax	tax	NOUN
ijtc-844	145	22	revenue	revenue	NOUN
ijtc-844	145	23	from	from	ADP
ijtc-844	145	24	tobacco	tobacco	NOUN
ijtc-844	145	25	from	from	ADP
ijtc-844	145	26	2005	2005	NUM
ijtc-844	145	27	to	to	ADP
ijtc-844	145	28	2011	2011	NUM
ijtc-844	145	29	increased	increase	VERB
ijtc-844	145	30	by	by	ADP
ijtc-844	145	31	124	124	NUM
ijtc-844	145	32	%	%	NOUN
ijtc-844	145	33	.	.	PUNCT
ijtc-844	146	1	meanwhile	meanwhile	ADV
ijtc-844	146	2	,	,	PUNCT
ijtc-844	146	3	the	the	DET
ijtc-844	146	4	contribution	contribution	NOUN
ijtc-844	146	5	of	of	ADP
ijtc-844	146	6	the	the	DET
ijtc-844	146	7	agricultural	agricultural	ADJ
ijtc-844	146	8	sector	sector	NOUN
ijtc-844	146	9	to	to	ADP
ijtc-844	146	10	gdp	gdp	NOUN
ijtc-844	146	11	in	in	ADP
ijtc-844	146	12	n-11	n-11	PROPN
ijtc-844	146	13	countries	country	NOUN
ijtc-844	146	14	averaged	average	VERB
ijtc-844	146	15	12.24	12.24	NUM
ijtc-844	146	16	%	%	NOUN
ijtc-844	146	17	,	,	PUNCT
ijtc-844	146	18	with	with	ADP
ijtc-844	146	19	pakistan	pakistan	PROPN
ijtc-844	146	20	having	have	VERB
ijtc-844	146	21	the	the	DET
ijtc-844	146	22	highest	high	ADJ
ijtc-844	146	23	ratio	ratio	NOUN
ijtc-844	146	24	of	of	ADP
ijtc-844	146	25	25.13	25.13	NUM
ijtc-844	146	26	%	%	NOUN
ijtc-844	146	27	.	.	PUNCT
ijtc-844	147	1	the	the	DET
ijtc-844	147	2	strong	strong	ADJ
ijtc-844	147	3	figures	figure	NOUN
ijtc-844	147	4	indicate	indicate	VERB
ijtc-844	147	5	that	that	SCONJ
ijtc-844	147	6	the	the	DET
ijtc-844	147	7	agricultural	agricultural	ADJ
ijtc-844	147	8	sector	sector	NOUN
ijtc-844	147	9	is	be	AUX
ijtc-844	147	10	the	the	DET
ijtc-844	147	11	'	'	PUNCT
ijtc-844	147	12	backbone	backbone	NOUN
ijtc-844	147	13	'	'	PUNCT
ijtc-844	147	14	of	of	ADP
ijtc-844	147	15	pakistan	pakistan	PROPN
ijtc-844	147	16	's	's	PART
ijtc-844	147	17	economy	economy	NOUN
ijtc-844	147	18	(	(	PUNCT
ijtc-844	147	19	rehman	rehman	NOUN
ijtc-844	147	20	et	et	PROPN
ijtc-844	147	21	al	al	PROPN
ijtc-844	147	22	.	.	PROPN
ijtc-844	147	23	,	,	PUNCT
ijtc-844	147	24	2015	2015	NUM
ijtc-844	147	25	)	)	PUNCT
ijtc-844	147	26	.	.	PUNCT
ijtc-844	148	1	in	in	ADP
ijtc-844	148	2	2019	2019	NUM
ijtc-844	148	3	,	,	PUNCT
ijtc-844	148	4	a	a	DET
ijtc-844	148	5	country	country	NOUN
ijtc-844	148	6	with	with	ADP
ijtc-844	148	7	the	the	DET
ijtc-844	148	8	lowest	low	ADJ
ijtc-844	148	9	ratio	ratio	NOUN
ijtc-844	148	10	was	be	AUX
ijtc-844	148	11	south	south	PROPN
ijtc-844	148	12	korea	korea	PROPN
ijtc-844	148	13	,	,	PUNCT
ijtc-844	148	14	with	with	ADP
ijtc-844	148	15	a	a	DET
ijtc-844	148	16	value	value	NOUN
ijtc-844	148	17	of	of	ADP
ijtc-844	148	18	1.62	1.62	NUM
ijtc-844	148	19	%	%	NOUN
ijtc-844	148	20	.	.	PUNCT
ijtc-844	149	1	yoon	yoon	PROPN
ijtc-844	149	2	et	et	PROPN
ijtc-844	149	3	al	al	PROPN
ijtc-844	149	4	.	.	PROPN
ijtc-844	149	5	(	(	PUNCT
ijtc-844	149	6	2020	2020	NUM
ijtc-844	149	7	)	)	PUNCT
ijtc-844	149	8	further	far	ADV
ijtc-844	149	9	explained	explain	VERB
ijtc-844	149	10	that	that	SCONJ
ijtc-844	149	11	the	the	DET
ijtc-844	149	12	agricultural	agricultural	ADJ
ijtc-844	149	13	sector	sector	NOUN
ijtc-844	149	14	in	in	ADP
ijtc-844	149	15	south	south	PROPN
ijtc-844	149	16	korea	korea	PROPN
ijtc-844	149	17	was	be	AUX
ijtc-844	149	18	in	in	ADP
ijtc-844	149	19	a	a	DET
ijtc-844	149	20	situation	situation	NOUN
ijtc-844	149	21	of	of	ADP
ijtc-844	149	22	massive	massive	ADJ
ijtc-844	149	23	import	import	NOUN
ijtc-844	149	24	opening	opening	NOUN
ijtc-844	149	25	because	because	SCONJ
ijtc-844	149	26	it	it	PRON
ijtc-844	149	27	was	be	AUX
ijtc-844	149	28	driven	drive	VERB
ijtc-844	149	29	by	by	ADP
ijtc-844	149	30	the	the	DET
ijtc-844	149	31	fta	fta	PROPN
ijtc-844	149	32	.	.	PUNCT
ijtc-844	150	1	furthermore	furthermore	ADV
ijtc-844	150	2	,	,	PUNCT
ijtc-844	150	3	for	for	ADP
ijtc-844	150	4	fdi	fdi	PROPN
ijtc-844	150	5	,	,	PUNCT
ijtc-844	150	6	the	the	DET
ijtc-844	150	7	average	average	ADJ
ijtc-844	150	8	value	value	NOUN
ijtc-844	150	9	in	in	ADP
ijtc-844	150	10	n-11	n-11	PROPN
ijtc-844	150	11	countries	country	NOUN
ijtc-844	150	12	is	be	AUX
ijtc-844	150	13	1.85	1.85	NUM
ijtc-844	150	14	%	%	NOUN
ijtc-844	150	15	.	.	PUNCT
ijtc-844	151	1	in	in	ADP
ijtc-844	151	2	2019	2019	NUM
ijtc-844	151	3	,	,	PUNCT
ijtc-844	151	4	egypt	egypt	PROPN
ijtc-844	151	5	became	become	VERB
ijtc-844	151	6	a	a	DET
ijtc-844	151	7	nation	nation	NOUN
ijtc-844	151	8	with	with	ADP
ijtc-844	151	9	the	the	DET
ijtc-844	151	10	lowest	low	ADJ
ijtc-844	151	11	fdi	fdi	NOUN
ijtc-844	151	12	percentage	percentage	NOUN
ijtc-844	151	13	of	of	ADP
ijtc-844	151	14	-0.2	-0.2	NOUN
ijtc-844	151	15	%	%	NOUN
ijtc-844	151	16	.	.	PUNCT
ijtc-844	152	1	this	this	PRON
ijtc-844	152	2	was	be	AUX
ijtc-844	152	3	due	due	ADJ
ijtc-844	152	4	to	to	ADP
ijtc-844	152	5	the	the	DET
ijtc-844	152	6	greater	great	ADJ
ijtc-844	152	7	fdi	fdi	NOUN
ijtc-844	152	8	outflow	outflow	NOUN
ijtc-844	152	9	if	if	SCONJ
ijtc-844	152	10	compared	compare	VERB
ijtc-844	152	11	to	to	ADP
ijtc-844	152	12	the	the	DET
ijtc-844	152	13	inflow	inflow	NOUN
ijtc-844	152	14	as	as	SCONJ
ijtc-844	152	15	the	the	DET
ijtc-844	152	16	massive	massive	ADJ
ijtc-844	152	17	revolution	revolution	NOUN
ijtc-844	152	18	took	take	VERB
ijtc-844	152	19	place	place	NOUN
ijtc-844	152	20	in	in	ADP
ijtc-844	152	21	egypt	egypt	PROPN
ijtc-844	152	22	on	on	ADP
ijtc-844	152	23	january	january	PROPN
ijtc-844	152	24	25	25	NUM
ijtc-844	152	25	,	,	PUNCT
ijtc-844	152	26	2011	2011	NUM
ijtc-844	152	27	(	(	PUNCT
ijtc-844	152	28	kamaly	kamaly	PROPN
ijtc-844	152	29	,	,	PUNCT
ijtc-844	152	30	2011	2011	NUM
ijtc-844	152	31	)	)	PUNCT
ijtc-844	152	32	.	.	PUNCT
ijtc-844	153	1	on	on	ADP
ijtc-844	153	2	the	the	DET
ijtc-844	153	3	other	other	ADJ
ijtc-844	153	4	hand	hand	NOUN
ijtc-844	153	5	,	,	PUNCT
ijtc-844	153	6	in	in	ADP
ijtc-844	153	7	2019	2019	NUM
ijtc-844	153	8	it	it	PRON
ijtc-844	153	9	was	be	AUX
ijtc-844	153	10	indicated	indicate	VERB
ijtc-844	153	11	that	that	SCONJ
ijtc-844	153	12	the	the	DET
ijtc-844	153	13	country	country	NOUN
ijtc-844	153	14	with	with	ADP
ijtc-844	153	15	the	the	DET
ijtc-844	153	16	highest	high	ADJ
ijtc-844	153	17	percentage	percentage	NOUN
ijtc-844	153	18	of	of	ADP
ijtc-844	153	19	fdi	fdi	NOUN
ijtc-844	153	20	was	be	AUX
ijtc-844	153	21	vietnam	vietnam	PROPN
ijtc-844	153	22	,	,	PUNCT
ijtc-844	153	23	with	with	ADP
ijtc-844	153	24	the	the	DET
ijtc-844	153	25	percentage	percentage	NOUN
ijtc-844	153	26	of	of	ADP
ijtc-844	153	27	6.9	6.9	NUM
ijtc-844	153	28	%	%	NOUN
ijtc-844	153	29	.	.	PUNCT
ijtc-844	154	1	the	the	DET
ijtc-844	154	2	high	high	ADJ
ijtc-844	154	3	percentage	percentage	NOUN
ijtc-844	154	4	of	of	ADP
ijtc-844	154	5	fdi	fdi	NOUN
ijtc-844	154	6	to	to	ADP
ijtc-844	154	7	gdp	gdp	PROPN
ijtc-844	154	8	in	in	ADP
ijtc-844	154	9	vietnam	vietnam	PROPN
ijtc-844	154	10	was	be	AUX
ijtc-844	154	11	triggered	trigger	VERB
ijtc-844	154	12	by	by	ADP
ijtc-844	154	13	the	the	DET
ijtc-844	154	14	implementation	implementation	NOUN
ijtc-844	154	15	of	of	ADP
ijtc-844	154	16	foreign	foreign	ADJ
ijtc-844	154	17	investment	investment	NOUN
ijtc-844	154	18	regulations	regulation	NOUN
ijtc-844	154	19	in	in	ADP
ijtc-844	154	20	1987	1987	NUM
ijtc-844	154	21	aiming	aim	VERB
ijtc-844	154	22	to	to	PART
ijtc-844	154	23	encourage	encourage	VERB
ijtc-844	154	24	foreign	foreign	ADJ
ijtc-844	154	25	investment	investment	NOUN
ijtc-844	154	26	through	through	ADP
ijtc-844	154	27	facilitation	facilitation	NOUN
ijtc-844	154	28	such	such	ADJ
ijtc-844	154	29	as	as	ADP
ijtc-844	154	30	a	a	DET
ijtc-844	154	31	full	full	ADJ
ijtc-844	154	32	foreign	foreign	ADJ
ijtc-844	154	33	ownership	ownership	NOUN
ijtc-844	154	34	of	of	ADP
ijtc-844	154	35	investments	investment	NOUN
ijtc-844	154	36	and	and	CCONJ
ijtc-844	154	37	ruling	rule	VERB
ijtc-844	154	38	out	out	ADP
ijtc-844	154	39	nationalization	nationalization	NOUN
ijtc-844	154	40	(	(	PUNCT
ijtc-844	154	41	le	le	X
ijtc-844	154	42	&	&	CCONJ
ijtc-844	154	43	thanh	thanh	PROPN
ijtc-844	154	44	,	,	PUNCT
ijtc-844	154	45	1995	1995	NUM
ijtc-844	154	46	)	)	PUNCT
ijtc-844	154	47	.	.	PUNCT
ijtc-844	155	1	thus	thus	ADV
ijtc-844	155	2	,	,	PUNCT
ijtc-844	155	3	the	the	DET
ijtc-844	155	4	average	average	ADJ
ijtc-844	155	5	regulatory	regulatory	ADJ
ijtc-844	155	6	quality	quality	NOUN
ijtc-844	155	7	score	score	NOUN
ijtc-844	155	8	of	of	ADP
ijtc-844	155	9	n-11	n-11	NOUN
ijtc-844	155	10	countries	country	NOUN
ijtc-844	155	11	is	be	AUX
ijtc-844	155	12	-0.33	-0.33	ADJ
ijtc-844	155	13	.	.	PUNCT
ijtc-844	156	1	furthermore	furthermore	ADV
ijtc-844	156	2	,	,	PUNCT
ijtc-844	156	3	iran	iran	PROPN
ijtc-844	156	4	has	have	VERB
ijtc-844	156	5	the	the	DET
ijtc-844	156	6	smallest	small	ADJ
ijtc-844	156	7	regulatory	regulatory	ADJ
ijtc-844	156	8	quality	quality	NOUN
ijtc-844	156	9	index	index	NOUN
ijtc-844	156	10	,	,	PUNCT
ijtc-844	156	11	around	around	ADP
ijtc-844	156	12	-1.71	-1.71	NOUN
ijtc-844	156	13	in	in	ADP
ijtc-844	156	14	2010	2010	NUM
ijtc-844	156	15	.	.	PUNCT
ijtc-844	157	1	ronaghi	ronaghi	PROPN
ijtc-844	157	2	et	et	PROPN
ijtc-844	157	3	al	al	PROPN
ijtc-844	157	4	.	.	PROPN
ijtc-844	158	1	(	(	PUNCT
ijtc-844	158	2	2020	2020	NUM
ijtc-844	158	3	)	)	PUNCT
ijtc-844	158	4	stated	state	VERB
ijtc-844	158	5	that	that	SCONJ
ijtc-844	158	6	the	the	DET
ijtc-844	158	7	country	country	NOUN
ijtc-844	158	8	had	have	VERB
ijtc-844	158	9	difficulty	difficulty	NOUN
ijtc-844	158	10	in	in	ADP
ijtc-844	158	11	meeting	meet	VERB
ijtc-844	158	12	the	the	DET
ijtc-844	158	13	wgi	wgi	PROPN
ijtc-844	158	14	.	.	PUNCT
ijtc-844	159	1	meanwhile	meanwhile	ADV
ijtc-844	159	2	,	,	PUNCT
ijtc-844	159	3	south	south	PROPN
ijtc-844	159	4	korea	korea	PROPN
ijtc-844	159	5	had	have	VERB
ijtc-844	159	6	the	the	DET
ijtc-844	159	7	largest	large	ADJ
ijtc-844	159	8	regulatory	regulatory	ADJ
ijtc-844	159	9	quality	quality	NOUN
ijtc-844	159	10	index	index	NOUN
ijtc-844	159	11	in	in	ADP
ijtc-844	159	12	2016	2016	NUM
ijtc-844	159	13	with	with	ADP
ijtc-844	159	14	a	a	DET
ijtc-844	159	15	value	value	NOUN
ijtc-844	159	16	of	of	ADP
ijtc-844	159	17	1.11	1.11	NUM
ijtc-844	159	18	.	.	PUNCT
ijtc-844	160	1	according	accord	VERB
ijtc-844	160	2	to	to	ADP
ijtc-844	160	3	kim	kim	PROPN
ijtc-844	160	4	(	(	PUNCT
ijtc-844	160	5	2016	2016	NUM
ijtc-844	160	6	)	)	PUNCT
ijtc-844	160	7	,	,	PUNCT
ijtc-844	160	8	regulatory	regulatory	ADJ
ijtc-844	160	9	reform	reform	NOUN
ijtc-844	160	10	is	be	AUX
ijtc-844	160	11	one	one	NUM
ijtc-844	160	12	of	of	ADP
ijtc-844	160	13	the	the	DET
ijtc-844	160	14	government	government	NOUN
ijtc-844	160	15	's	's	PART
ijtc-844	160	16	national	national	ADJ
ijtc-844	160	17	priorities	priority	NOUN
ijtc-844	160	18	to	to	PART
ijtc-844	160	19	support	support	VERB
ijtc-844	160	20	the	the	DET
ijtc-844	160	21	economic	economic	ADJ
ijtc-844	160	22	growth	growth	NOUN
ijtc-844	160	23	,	,	PUNCT
ijtc-844	160	24	focusing	focus	VERB
ijtc-844	160	25	on	on	ADP
ijtc-844	160	26	improving	improve	VERB
ijtc-844	160	27	or	or	CCONJ
ijtc-844	160	28	removing	remove	VERB
ijtc-844	160	29	regulations	regulation	NOUN
ijtc-844	160	30	to	to	PART
ijtc-844	160	31	encourage	encourage	VERB
ijtc-844	160	32	both	both	DET
ijtc-844	160	33	employment	employment	NOUN
ijtc-844	160	34	and	and	CCONJ
ijtc-844	160	35	investment	investment	NOUN
ijtc-844	160	36	.	.	PUNCT
ijtc-844	161	1	it	it	PRON
ijtc-844	161	2	is	be	AUX
ijtc-844	161	3	expected	expect	VERB
ijtc-844	161	4	that	that	SCONJ
ijtc-844	161	5	the	the	DET
ijtc-844	161	6	priorities	priority	NOUN
ijtc-844	161	7	help	help	VERB
ijtc-844	161	8	increase	increase	VERB
ijtc-844	161	9	the	the	DET
ijtc-844	161	10	economy	economy	NOUN
ijtc-844	161	11	and	and	CCONJ
ijtc-844	161	12	step	step	VERB
ijtc-844	161	13	up	up	ADP
ijtc-844	161	14	the	the	DET
ijtc-844	161	15	institutions	institution	NOUN
ijtc-844	161	16	’	'	PUNCT
ijtc-844	161	17	efforts	effort	NOUN
ijtc-844	161	18	to	to	PART
ijtc-844	161	19	facilitate	facilitate	VERB
ijtc-844	161	20	the	the	DET
ijtc-844	161	21	regulatory	regulatory	ADJ
ijtc-844	161	22	reform	reform	NOUN
ijtc-844	161	23	.	.	PUNCT
ijtc-844	162	1	table	table	NOUN
ijtc-844	162	2	4	4	NUM
ijtc-844	162	3	.	.	PUNCT
ijtc-844	162	4	descriptive	descriptive	ADJ
ijtc-844	162	5	statistics	statistic	NOUN
ijtc-844	162	6	descriptive	descriptive	ADJ
ijtc-844	162	7	tax	tax	NOUN
ijtc-844	162	8	revenue	revenue	NOUN
ijtc-844	162	9	agriculture	agriculture	NOUN
ijtc-844	162	10	fdi	fdi	NOUN
ijtc-844	162	11	agriculture	agriculture	NOUN
ijtc-844	162	12	–	–	PUNCT
ijtc-844	162	13	regulatory	regulatory	ADJ
ijtc-844	162	14	quality	quality	NOUN
ijtc-844	162	15	fdi	fdi	NOUN
ijtc-844	162	16	–	–	PUNCT
ijtc-844	162	17	regulatory	regulatory	ADJ
ijtc-844	162	18	quality	quality	NOUN
ijtc-844	162	19	regulatory	regulatory	ADJ
ijtc-844	162	20	quality	quality	NOUN
ijtc-844	162	21	mean	mean	NOUN
ijtc-844	162	22	11,78	11,78	NUM
ijtc-844	162	23	12,24	12,24	NUM
ijtc-844	162	24	1,85	1,85	NUM
ijtc-844	162	25	-6,66	-6,66	PUNCT
ijtc-844	162	26	-0,58	-0,58	PUNCT
ijtc-844	162	27	-0,33	-0,33	PUNCT
ijtc-844	162	28	median	median	ADJ
ijtc-844	162	29	12,45	12,45	NUM
ijtc-844	162	30	12,58	12,58	NUM
ijtc-844	162	31	1,42	1,42	NUM
ijtc-844	162	32	-5,95	-5,95	PUNCT
ijtc-844	162	33	-0,49	-0,49	PROPN
ijtc-844	162	34	-0,43	-0,43	PUNCT
ijtc-844	162	35	std	std	PROPN
ijtc-844	162	36	.	.	PUNCT
ijtc-844	163	1	dev	dev	PROPN
ijtc-844	163	2	3,71	3,71	PROPN
ijtc-844	163	3	6,65	6,65	NUM
ijtc-844	163	4	1,56	1,56	NUM
ijtc-844	163	5	7,09	7,09	NUM
ijtc-844	163	6	1,11	1,11	NOUN
ijtc-844	163	7	0,66	0,66	SYM
ijtc-844	163	8	minimum	minimum	NOUN
ijtc-844	163	9	3,37	3,37	NUM
ijtc-844	163	10	1,62	1,62	NUM
ijtc-844	163	11	-0,2	-0,2	PRON
ijtc-844	163	12	-19,28	-19,28	PUNCT
ijtc-844	163	13	-4,25	-4,25	PROPN
ijtc-844	163	14	-1,71	-1,71	INTJ
ijtc-844	163	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	163	16	searching	search	VERB
ijtc-844	163	17	for	for	ADP
ijtc-844	163	18	tax	tax	NOUN
ijtc-844	163	19	revenue	revenue	NOUN
ijtc-844	163	20	determinants	determinant	NOUN
ijtc-844	163	21	in	in	ADP
ijtc-844	163	22	n-11	n-11	PROPN
ijtc-844	163	23	:	:	PUNCT
ijtc-844	163	24	the	the	DET
ijtc-844	163	25	moderating	moderate	VERB
ijtc-844	163	26	role	role	NOUN
ijtc-844	163	27	of	of	ADP
ijtc-844	163	28	regulatory	regulatory	ADJ
ijtc-844	163	29	quality	quality	NOUN
ijtc-844	163	30	pascal	pascal	NOUN
ijtc-844	163	31	and	and	CCONJ
ijtc-844	163	32	wijaya	wijaya	NOUN
ijtc-844	163	33	637	637	NUM
ijtc-844	163	34	|	|	ADV
ijtc-844	163	35	ilomata	ilomata	PROPN
ijtc-844	163	36	international	international	ADJ
ijtc-844	163	37	journal	journal	NOUN
ijtc-844	163	38	of	of	ADP
ijtc-844	163	39	tax	tax	PROPN
ijtc-844	163	40	&	&	CCONJ
ijtc-844	163	41	accounting	accounting	PROPN
ijtc-844	163	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	163	43	maximum	maximum	ADJ
ijtc-844	163	44	18,68	18,68	NUM
ijtc-844	163	45	25,13	25,13	NUM
ijtc-844	163	46	6,9	6,9	NUM
ijtc-844	163	47	3,23	3,23	NUM
ijtc-844	163	48	1,87	1,87	NUM
ijtc-844	163	49	1,11	1,11	NUM
ijtc-844	163	50	source	source	NOUN
ijtc-844	163	51	:	:	PUNCT
ijtc-844	163	52	processed	process	VERB
ijtc-844	163	53	from	from	ADP
ijtc-844	163	54	stata	stata	NOUN
ijtc-844	163	55	17	17	NUM
ijtc-844	163	56	in	in	ADP
ijtc-844	163	57	table	table	NOUN
ijtc-844	163	58	5	5	NUM
ijtc-844	163	59	,	,	PUNCT
ijtc-844	163	60	a	a	DET
ijtc-844	163	61	panel	panel	NOUN
ijtc-844	163	62	model	model	NOUN
ijtc-844	163	63	determination	determination	NOUN
ijtc-844	163	64	test	test	NOUN
ijtc-844	163	65	is	be	AUX
ijtc-844	163	66	conducted	conduct	VERB
ijtc-844	163	67	to	to	PART
ijtc-844	163	68	select	select	VERB
ijtc-844	163	69	the	the	DET
ijtc-844	163	70	model	model	NOUN
ijtc-844	163	71	.	.	PUNCT
ijtc-844	164	1	first	first	ADV
ijtc-844	164	2	,	,	PUNCT
ijtc-844	164	3	a	a	DET
ijtc-844	164	4	chow	chow	NOUN
ijtc-844	164	5	test	test	NOUN
ijtc-844	164	6	is	be	AUX
ijtc-844	164	7	conducted	conduct	VERB
ijtc-844	164	8	to	to	PART
ijtc-844	164	9	choose	choose	VERB
ijtc-844	164	10	either	either	CCONJ
ijtc-844	164	11	fixed	fix	VERB
ijtc-844	164	12	effect	effect	NOUN
ijtc-844	164	13	or	or	CCONJ
ijtc-844	164	14	common	common	ADJ
ijtc-844	164	15	effect	effect	NOUN
ijtc-844	164	16	models	model	NOUN
ijtc-844	164	17	.	.	PUNCT
ijtc-844	165	1	the	the	DET
ijtc-844	165	2	test	test	NOUN
ijtc-844	165	3	result	result	NOUN
ijtc-844	165	4	is	be	AUX
ijtc-844	165	5	0.00	0.00	NUM
ijtc-844	165	6	or	or	CCONJ
ijtc-844	165	7	below	below	ADP
ijtc-844	165	8	α	α	NOUN
ijtc-844	165	9	=	=	PUNCT
ijtc-844	165	10	5	5	NUM
ijtc-844	165	11	%	%	NOUN
ijtc-844	165	12	.	.	PUNCT
ijtc-844	166	1	this	this	PRON
ijtc-844	166	2	means	mean	VERB
ijtc-844	166	3	that	that	SCONJ
ijtc-844	166	4	the	the	DET
ijtc-844	166	5	fixed	fix	VERB
ijtc-844	166	6	effect	effect	NOUN
ijtc-844	166	7	model	model	NOUN
ijtc-844	166	8	is	be	AUX
ijtc-844	166	9	better	well	ADJ
ijtc-844	166	10	.	.	PUNCT
ijtc-844	167	1	then	then	ADV
ijtc-844	167	2	the	the	DET
ijtc-844	167	3	lm	lm	ADJ
ijtc-844	167	4	test	test	NOUN
ijtc-844	167	5	is	be	AUX
ijtc-844	167	6	conducted	conduct	VERB
ijtc-844	167	7	to	to	PART
ijtc-844	167	8	determine	determine	VERB
ijtc-844	167	9	between	between	ADP
ijtc-844	167	10	the	the	DET
ijtc-844	167	11	random	random	ADJ
ijtc-844	167	12	effect	effect	NOUN
ijtc-844	167	13	or	or	CCONJ
ijtc-844	167	14	common	common	ADJ
ijtc-844	167	15	effect	effect	NOUN
ijtc-844	167	16	model	model	NOUN
ijtc-844	167	17	.	.	PUNCT
ijtc-844	168	1	the	the	DET
ijtc-844	168	2	results	result	NOUN
ijtc-844	168	3	show	show	VERB
ijtc-844	168	4	a	a	DET
ijtc-844	168	5	value	value	NOUN
ijtc-844	168	6	of	of	ADP
ijtc-844	168	7	0.00	0.00	NUM
ijtc-844	168	8	or	or	CCONJ
ijtc-844	168	9	below	below	ADP
ijtc-844	168	10	α	α	NOUN
ijtc-844	168	11	=	=	SYM
ijtc-844	168	12	5	5	NUM
ijtc-844	168	13	%	%	NOUN
ijtc-844	168	14	,	,	PUNCT
ijtc-844	168	15	from	from	ADP
ijtc-844	168	16	which	which	PRON
ijtc-844	168	17	the	the	DET
ijtc-844	168	18	random	random	ADJ
ijtc-844	168	19	effect	effect	NOUN
ijtc-844	168	20	model	model	NOUN
ijtc-844	168	21	is	be	AUX
ijtc-844	168	22	considered	consider	VERB
ijtc-844	168	23	better	well	ADV
ijtc-844	168	24	.	.	PUNCT
ijtc-844	169	1	the	the	DET
ijtc-844	169	2	last	last	ADJ
ijtc-844	169	3	test	test	NOUN
ijtc-844	169	4	is	be	AUX
ijtc-844	169	5	executed	execute	VERB
ijtc-844	169	6	to	to	PART
ijtc-844	169	7	examine	examine	VERB
ijtc-844	169	8	between	between	ADP
ijtc-844	169	9	fixed	fix	VERB
ijtc-844	169	10	effect	effect	NOUN
ijtc-844	169	11	or	or	CCONJ
ijtc-844	169	12	random	random	ADJ
ijtc-844	169	13	effect	effect	NOUN
ijtc-844	169	14	using	use	VERB
ijtc-844	169	15	the	the	DET
ijtc-844	169	16	hausman	hausman	ADJ
ijtc-844	169	17	test	test	NOUN
ijtc-844	169	18	.	.	PUNCT
ijtc-844	170	1	the	the	DET
ijtc-844	170	2	result	result	NOUN
ijtc-844	170	3	shows	show	VERB
ijtc-844	170	4	a	a	DET
ijtc-844	170	5	value	value	NOUN
ijtc-844	170	6	of	of	ADP
ijtc-844	170	7	0.76	0.76	NUM
ijtc-844	170	8	or	or	CCONJ
ijtc-844	170	9	above	above	ADP
ijtc-844	170	10	α	α	NOUN
ijtc-844	170	11	=	=	PUNCT
ijtc-844	170	12	5	5	NUM
ijtc-844	170	13	%	%	NOUN
ijtc-844	170	14	.	.	PUNCT
ijtc-844	171	1	thus	thus	ADV
ijtc-844	171	2	,	,	PUNCT
ijtc-844	171	3	it	it	PRON
ijtc-844	171	4	can	can	AUX
ijtc-844	171	5	be	be	AUX
ijtc-844	171	6	interpreted	interpret	VERB
ijtc-844	171	7	that	that	SCONJ
ijtc-844	171	8	the	the	DET
ijtc-844	171	9	random	random	ADJ
ijtc-844	171	10	effect	effect	NOUN
ijtc-844	171	11	model	model	NOUN
ijtc-844	171	12	will	will	AUX
ijtc-844	171	13	be	be	AUX
ijtc-844	171	14	used	use	VERB
ijtc-844	171	15	in	in	ADP
ijtc-844	171	16	this	this	DET
ijtc-844	171	17	study	study	NOUN
ijtc-844	171	18	.	.	PUNCT
ijtc-844	172	1	table	table	NOUN
ijtc-844	172	2	5	5	NUM
ijtc-844	172	3	.	.	PUNCT
ijtc-844	173	1	the	the	DET
ijtc-844	173	2	result	result	NOUN
ijtc-844	173	3	of	of	ADP
ijtc-844	173	4	the	the	DET
ijtc-844	173	5	panel	panel	NOUN
ijtc-844	173	6	model	model	NOUN
ijtc-844	173	7	determination	determination	NOUN
ijtc-844	173	8	test	test	NOUN
ijtc-844	173	9	test	test	NOUN
ijtc-844	173	10	value	value	NOUN
ijtc-844	173	11	result	result	NOUN
ijtc-844	173	12	chow	chow	PROPN
ijtc-844	173	13	test	test	NOUN
ijtc-844	173	14	0,00	0,00	X
ijtc-844	173	15	fixed	fix	VERB
ijtc-844	173	16	effect	effect	NOUN
ijtc-844	173	17	is	be	AUX
ijtc-844	173	18	better	well	ADJ
ijtc-844	173	19	than	than	ADP
ijtc-844	173	20	common	common	ADJ
ijtc-844	173	21	effect	effect	NOUN
ijtc-844	173	22	lagrange	lagrange	NOUN
ijtc-844	173	23	multiplier	multiplier	ADV
ijtc-844	173	24	(	(	PUNCT
ijtc-844	173	25	lm	lm	INTJ
ijtc-844	173	26	)	)	PUNCT
ijtc-844	173	27	test	test	NOUN
ijtc-844	173	28	0,00	0,00	X
ijtc-844	173	29	random	random	ADJ
ijtc-844	173	30	effect	effect	NOUN
ijtc-844	173	31	is	be	AUX
ijtc-844	173	32	better	well	ADJ
ijtc-844	173	33	than	than	ADP
ijtc-844	173	34	common	common	ADJ
ijtc-844	173	35	effect	effect	NOUN
ijtc-844	173	36	hausman	hausman	PROPN
ijtc-844	173	37	test	test	NOUN
ijtc-844	173	38	0,76	0,76	PUNCT
ijtc-844	173	39	random	random	ADJ
ijtc-844	173	40	effect	effect	NOUN
ijtc-844	173	41	is	be	AUX
ijtc-844	173	42	better	well	ADJ
ijtc-844	173	43	than	than	ADP
ijtc-844	173	44	fixed	fix	VERB
ijtc-844	173	45	effect	effect	NOUN
ijtc-844	173	46	source	source	NOUN
ijtc-844	173	47	:	:	PUNCT
ijtc-844	173	48	processed	process	VERB
ijtc-844	173	49	from	from	ADP
ijtc-844	173	50	stata	stata	NOUN
ijtc-844	173	51	17	17	NUM
ijtc-844	173	52	following	follow	VERB
ijtc-844	173	53	the	the	DET
ijtc-844	173	54	above	above	ADJ
ijtc-844	173	55	steps	step	NOUN
ijtc-844	173	56	,	,	PUNCT
ijtc-844	173	57	a	a	DET
ijtc-844	173	58	classical	classical	ADJ
ijtc-844	173	59	assumption	assumption	NOUN
ijtc-844	173	60	test	test	NOUN
ijtc-844	173	61	is	be	AUX
ijtc-844	173	62	carried	carry	VERB
ijtc-844	173	63	out	out	ADP
ijtc-844	173	64	to	to	PART
ijtc-844	173	65	ascertain	ascertain	VERB
ijtc-844	173	66	whether	whether	SCONJ
ijtc-844	173	67	or	or	CCONJ
ijtc-844	173	68	not	not	PART
ijtc-844	173	69	it	it	PRON
ijtc-844	173	70	meets	meet	VERB
ijtc-844	173	71	the	the	DET
ijtc-844	173	72	assumptions	assumption	NOUN
ijtc-844	173	73	of	of	ADP
ijtc-844	173	74	normality	normality	NOUN
ijtc-844	173	75	,	,	PUNCT
ijtc-844	173	76	heteroscedasticity	heteroscedasticity	NOUN
ijtc-844	173	77	,	,	PUNCT
ijtc-844	173	78	and	and	CCONJ
ijtc-844	173	79	autocorrelation	autocorrelation	NOUN
ijtc-844	173	80	as	as	SCONJ
ijtc-844	173	81	listed	list	VERB
ijtc-844	173	82	in	in	ADP
ijtc-844	173	83	table	table	NOUN
ijtc-844	173	84	6	6	NUM
ijtc-844	173	85	.	.	PUNCT
ijtc-844	174	1	the	the	DET
ijtc-844	174	2	normality	normality	NOUN
ijtc-844	174	3	test	test	NOUN
ijtc-844	174	4	shows	show	VERB
ijtc-844	174	5	a	a	DET
ijtc-844	174	6	value	value	NOUN
ijtc-844	174	7	of	of	ADP
ijtc-844	174	8	0.06	0.06	NUM
ijtc-844	174	9	or	or	CCONJ
ijtc-844	174	10	above	above	ADP
ijtc-844	174	11	α	α	NOUN
ijtc-844	174	12	=	=	SYM
ijtc-844	174	13	5	5	NUM
ijtc-844	174	14	%	%	NOUN
ijtc-844	174	15	,	,	PUNCT
ijtc-844	174	16	which	which	PRON
ijtc-844	174	17	means	mean	VERB
ijtc-844	174	18	that	that	SCONJ
ijtc-844	174	19	the	the	DET
ijtc-844	174	20	data	datum	NOUN
ijtc-844	174	21	used	use	VERB
ijtc-844	174	22	is	be	AUX
ijtc-844	174	23	normally	normally	ADV
ijtc-844	174	24	distributed	distribute	VERB
ijtc-844	174	25	.	.	PUNCT
ijtc-844	175	1	whereas	whereas	SCONJ
ijtc-844	175	2	the	the	DET
ijtc-844	175	3	heteroscedasticity	heteroscedasticity	NOUN
ijtc-844	175	4	test	test	NOUN
ijtc-844	175	5	indicates	indicate	VERB
ijtc-844	175	6	a	a	DET
ijtc-844	175	7	value	value	NOUN
ijtc-844	175	8	above	above	ADP
ijtc-844	175	9	α	α	NOUN
ijtc-844	175	10	=	=	SYM
ijtc-844	175	11	5	5	NUM
ijtc-844	175	12	%	%	NOUN
ijtc-844	175	13	,	,	PUNCT
ijtc-844	175	14	or	or	CCONJ
ijtc-844	175	15	0.35	0.35	NUM
ijtc-844	175	16	.	.	PUNCT
ijtc-844	176	1	this	this	PRON
ijtc-844	176	2	signifies	signify	VERB
ijtc-844	176	3	the	the	DET
ijtc-844	176	4	homoscedastic	homoscedastic	ADJ
ijtc-844	176	5	data	datum	NOUN
ijtc-844	176	6	.	.	PUNCT
ijtc-844	177	1	however	however	ADV
ijtc-844	177	2	,	,	PUNCT
ijtc-844	177	3	there	there	PRON
ijtc-844	177	4	is	be	VERB
ijtc-844	177	5	still	still	ADV
ijtc-844	177	6	autocorrelation	autocorrelation	NOUN
ijtc-844	177	7	after	after	SCONJ
ijtc-844	177	8	the	the	DET
ijtc-844	177	9	testing	testing	NOUN
ijtc-844	177	10	is	be	AUX
ijtc-844	177	11	completed	complete	VERB
ijtc-844	177	12	,	,	PUNCT
ijtc-844	177	13	indicated	indicate	VERB
ijtc-844	177	14	by	by	ADP
ijtc-844	177	15	a	a	DET
ijtc-844	177	16	value	value	NOUN
ijtc-844	177	17	of	of	ADP
ijtc-844	177	18	0.03	0.03	NUM
ijtc-844	177	19	or	or	CCONJ
ijtc-844	177	20	below	below	ADP
ijtc-844	177	21	α	α	NOUN
ijtc-844	177	22	=	=	SYM
ijtc-844	177	23	5	5	NUM
ijtc-844	177	24	%	%	NOUN
ijtc-844	177	25	.	.	PUNCT
ijtc-844	178	1	table	table	NOUN
ijtc-844	178	2	6	6	NUM
ijtc-844	178	3	.	.	PUNCT
ijtc-844	179	1	the	the	DET
ijtc-844	179	2	result	result	NOUN
ijtc-844	179	3	of	of	ADP
ijtc-844	179	4	classical	classical	ADJ
ijtc-844	179	5	assumption	assumption	NOUN
ijtc-844	179	6	test	test	NOUN
ijtc-844	179	7	test	test	NOUN
ijtc-844	179	8	value	value	NOUN
ijtc-844	179	9	result	result	NOUN
ijtc-844	179	10	normality	normality	NOUN
ijtc-844	179	11	test	test	NOUN
ijtc-844	179	12	0,06	0,06	PROPN
ijtc-844	179	13	data	data	PROPN
ijtc-844	179	14	is	be	AUX
ijtc-844	179	15	normally	normally	ADV
ijtc-844	179	16	distributed	distribute	VERB
ijtc-844	179	17	heteroscedasticity	heteroscedasticity	NOUN
ijtc-844	179	18	test	test	NOUN
ijtc-844	179	19	0,35	0,35	PROPN
ijtc-844	179	20	data	datum	NOUN
ijtc-844	179	21	is	be	AUX
ijtc-844	179	22	homoscedastic	homoscedastic	ADJ
ijtc-844	179	23	autocorrelation	autocorrelation	NOUN
ijtc-844	179	24	test	test	NOUN
ijtc-844	180	1	0,03	0,03	NOUN
ijtc-844	180	2	there	there	PRON
ijtc-844	180	3	is	be	VERB
ijtc-844	180	4	autocorrelation	autocorrelation	NOUN
ijtc-844	180	5	source	source	NOUN
ijtc-844	180	6	:	:	PUNCT
ijtc-844	180	7	processed	process	VERB
ijtc-844	180	8	from	from	ADP
ijtc-844	180	9	stata	stata	NOUN
ijtc-844	180	10	17	17	NUM
ijtc-844	180	11	furthermore	furthermore	ADV
ijtc-844	180	12	,	,	PUNCT
ijtc-844	180	13	a	a	DET
ijtc-844	180	14	test	test	NOUN
ijtc-844	180	15	was	be	AUX
ijtc-844	180	16	conducted	conduct	VERB
ijtc-844	180	17	to	to	PART
ijtc-844	180	18	ascertain	ascertain	VERB
ijtc-844	180	19	whether	whether	SCONJ
ijtc-844	180	20	the	the	DET
ijtc-844	180	21	assumption	assumption	NOUN
ijtc-844	180	22	of	of	ADP
ijtc-844	180	23	multicollinearity	multicollinearity	NOUN
ijtc-844	180	24	has	have	AUX
ijtc-844	180	25	been	be	AUX
ijtc-844	180	26	met	meet	VERB
ijtc-844	180	27	,	,	PUNCT
ijtc-844	180	28	as	as	SCONJ
ijtc-844	180	29	shown	show	VERB
ijtc-844	180	30	in	in	ADP
ijtc-844	180	31	table	table	NOUN
ijtc-844	180	32	7	7	NUM
ijtc-844	180	33	.	.	PUNCT
ijtc-844	180	34	from	from	ADP
ijtc-844	180	35	the	the	DET
ijtc-844	180	36	test	test	NOUN
ijtc-844	180	37	results	result	NOUN
ijtc-844	180	38	,	,	PUNCT
ijtc-844	180	39	it	it	PRON
ijtc-844	180	40	can	can	AUX
ijtc-844	180	41	be	be	AUX
ijtc-844	180	42	concluded	conclude	VERB
ijtc-844	180	43	that	that	SCONJ
ijtc-844	180	44	the	the	DET
ijtc-844	180	45	variables	variable	NOUN
ijtc-844	180	46	of	of	ADP
ijtc-844	180	47	agriculture	agriculture	NOUN
ijtc-844	180	48	,	,	PUNCT
ijtc-844	180	49	fdi	fdi	PROPN
ijtc-844	180	50	,	,	PUNCT
ijtc-844	180	51	agriculture	agriculture	NOUN
ijtc-844	180	52	moderated	moderate	VERB
ijtc-844	180	53	by	by	ADP
ijtc-844	180	54	regulatory	regulatory	ADJ
ijtc-844	180	55	quality	quality	NOUN
ijtc-844	180	56	,	,	PUNCT
ijtc-844	180	57	fdi	fdi	NOUN
ijtc-844	180	58	moderated	moderate	VERB
ijtc-844	180	59	by	by	ADP
ijtc-844	180	60	regulatory	regulatory	ADJ
ijtc-844	180	61	quality	quality	NOUN
ijtc-844	180	62	,	,	PUNCT
ijtc-844	180	63	and	and	CCONJ
ijtc-844	180	64	regulatory	regulatory	ADJ
ijtc-844	180	65	quality	quality	NOUN
ijtc-844	180	66	moderated	moderate	VERB
ijtc-844	180	67	variables	variable	NOUN
ijtc-844	180	68	show	show	VERB
ijtc-844	180	69	values	value	NOUN
ijtc-844	180	70	below	below	ADP
ijtc-844	180	71	10	10	NUM
ijtc-844	180	72	.	.	PUNCT
ijtc-844	181	1	this	this	PRON
ijtc-844	181	2	indicates	indicate	VERB
ijtc-844	181	3	that	that	SCONJ
ijtc-844	181	4	all	all	DET
ijtc-844	181	5	independent	independent	ADJ
ijtc-844	181	6	variables	variable	NOUN
ijtc-844	181	7	do	do	AUX
ijtc-844	181	8	not	not	PART
ijtc-844	181	9	show	show	VERB
ijtc-844	181	10	symptoms	symptom	NOUN
ijtc-844	181	11	of	of	ADP
ijtc-844	181	12	multicollinearity	multicollinearity	NOUN
ijtc-844	181	13	.	.	PUNCT
ijtc-844	182	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-844	182	2	searching	search	VERB
ijtc-844	182	3	for	for	ADP
ijtc-844	182	4	tax	tax	NOUN
ijtc-844	182	5	revenue	revenue	NOUN
ijtc-844	182	6	determinants	determinant	NOUN
ijtc-844	182	7	in	in	ADP
ijtc-844	182	8	n-11	n-11	PROPN
ijtc-844	182	9	:	:	PUNCT
ijtc-844	182	10	the	the	DET
ijtc-844	182	11	moderating	moderate	VERB
ijtc-844	182	12	role	role	NOUN
ijtc-844	182	13	of	of	ADP
ijtc-844	182	14	regulatory	regulatory	ADJ
ijtc-844	182	15	quality	quality	NOUN
ijtc-844	182	16	pascal	pascal	NOUN
ijtc-844	182	17	and	and	CCONJ
ijtc-844	182	18	wijaya	wijaya	NOUN
ijtc-844	182	19	638	638	NUM
ijtc-844	182	20	|	|	NOUN
ijtc-844	182	21	ilomata	ilomata	ADJ
ijtc-844	182	22	international	international	ADJ
ijtc-844	182	23	journal	journal	NOUN
ijtc-844	182	24	of	of	ADP
ijtc-844	182	25	tax	tax	PROPN
ijtc-844	182	26	&	&	CCONJ
ijtc-844	182	27	accounting	account	VERB
ijtc-844	182	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	182	29	table	table	NOUN
ijtc-844	182	30	7	7	NUM
ijtc-844	182	31	.	.	PUNCT
ijtc-844	182	32	multicollinearity	multicollinearity	NOUN
ijtc-844	182	33	test	test	NOUN
ijtc-844	182	34	variable	variable	ADJ
ijtc-844	182	35	vif	vif	PROPN
ijtc-844	182	36	result	result	VERB
ijtc-844	182	37	agriculture	agriculture	NOUN
ijtc-844	182	38	3,26	3,26	NOUN
ijtc-844	183	1	no	no	DET
ijtc-844	183	2	multicollinearity	multicollinearity	NOUN
ijtc-844	183	3	between	between	ADP
ijtc-844	183	4	independent	independent	ADJ
ijtc-844	183	5	variables	variable	NOUN
ijtc-844	183	6	fdi	fdi	PROPN
ijtc-844	183	7	2,66	2,66	NOUN
ijtc-844	183	8	no	no	DET
ijtc-844	183	9	multicollinearity	multicollinearity	NOUN
ijtc-844	183	10	between	between	ADP
ijtc-844	183	11	independent	independent	ADJ
ijtc-844	183	12	variables	variable	NOUN
ijtc-844	183	13	agriculture	agriculture	NOUN
ijtc-844	183	14	–	–	PUNCT
ijtc-844	183	15	regulatory	regulatory	ADJ
ijtc-844	183	16	quality	quality	NOUN
ijtc-844	183	17	8,38	8,38	PROPN
ijtc-844	183	18	no	no	DET
ijtc-844	183	19	multicollinearity	multicollinearity	NOUN
ijtc-844	183	20	between	between	ADP
ijtc-844	183	21	independent	independent	ADJ
ijtc-844	183	22	variables	variable	NOUN
ijtc-844	183	23	fdi	fdi	NOUN
ijtc-844	183	24	–	–	PUNCT
ijtc-844	183	25	regulatory	regulatory	ADJ
ijtc-844	183	26	quality	quality	NOUN
ijtc-844	183	27	3,97	3,97	NUM
ijtc-844	183	28	no	no	DET
ijtc-844	183	29	multicollinearity	multicollinearity	NOUN
ijtc-844	183	30	between	between	ADP
ijtc-844	183	31	independent	independent	ADJ
ijtc-844	183	32	variables	variable	NOUN
ijtc-844	183	33	regulatory	regulatory	ADJ
ijtc-844	183	34	quality	quality	NOUN
ijtc-844	184	1	4,31	4,31	PUNCT
ijtc-844	184	2	no	no	DET
ijtc-844	184	3	multicollinearity	multicollinearity	NOUN
ijtc-844	184	4	between	between	ADP
ijtc-844	184	5	independent	independent	ADJ
ijtc-844	184	6	variables	variable	NOUN
ijtc-844	184	7	source	source	NOUN
ijtc-844	184	8	:	:	PUNCT
ijtc-844	184	9	processed	process	VERB
ijtc-844	184	10	from	from	ADP
ijtc-844	184	11	stata	stata	NOUN
ijtc-844	184	12	17	17	NUM
ijtc-844	184	13	for	for	ADP
ijtc-844	184	14	autocorrelation	autocorrelation	NOUN
ijtc-844	184	15	symptoms	symptom	NOUN
ijtc-844	184	16	that	that	PRON
ijtc-844	184	17	occur	occur	VERB
ijtc-844	184	18	,	,	PUNCT
ijtc-844	184	19	treatment	treatment	NOUN
ijtc-844	184	20	is	be	AUX
ijtc-844	184	21	carried	carry	VERB
ijtc-844	184	22	out	out	ADP
ijtc-844	184	23	in	in	ADP
ijtc-844	184	24	the	the	DET
ijtc-844	184	25	form	form	NOUN
ijtc-844	184	26	of	of	ADP
ijtc-844	184	27	retesting	reteste	VERB
ijtc-844	184	28	using	use	VERB
ijtc-844	184	29	xtregar	xtregar	NOUN
ijtc-844	184	30	syntax	syntax	NOUN
ijtc-844	184	31	on	on	ADP
ijtc-844	184	32	the	the	DET
ijtc-844	184	33	selected	select	VERB
ijtc-844	184	34	panel	panel	NOUN
ijtc-844	184	35	model	model	NOUN
ijtc-844	184	36	,	,	PUNCT
ijtc-844	184	37	namely	namely	ADV
ijtc-844	184	38	random	random	ADJ
ijtc-844	184	39	effect	effect	NOUN
ijtc-844	184	40	(	(	PUNCT
ijtc-844	184	41	baltagi	baltagi	PROPN
ijtc-844	184	42	&	&	CCONJ
ijtc-844	184	43	wu	wu	PROPN
ijtc-844	184	44	,	,	PUNCT
ijtc-844	184	45	1999	1999	NUM
ijtc-844	184	46	)	)	PUNCT
ijtc-844	184	47	.	.	PUNCT
ijtc-844	185	1	the	the	DET
ijtc-844	185	2	results	result	NOUN
ijtc-844	185	3	of	of	ADP
ijtc-844	185	4	treatment	treatment	NOUN
ijtc-844	185	5	and	and	CCONJ
ijtc-844	185	6	hypothesis	hypothesis	NOUN
ijtc-844	185	7	testing	testing	NOUN
ijtc-844	185	8	can	can	AUX
ijtc-844	185	9	be	be	AUX
ijtc-844	185	10	seen	see	VERB
ijtc-844	185	11	in	in	ADP
ijtc-844	185	12	table	table	NOUN
ijtc-844	185	13	8	8	NUM
ijtc-844	185	14	.	.	PUNCT
ijtc-844	185	15	table	table	NOUN
ijtc-844	185	16	8	8	NUM
ijtc-844	185	17	.	.	PUNCT
ijtc-844	186	1	hypothesis	hypothesis	NOUN
ijtc-844	186	2	test	test	NOUN
ijtc-844	186	3	variable	variable	ADJ
ijtc-844	186	4	coefficient	coefficient	NOUN
ijtc-844	186	5	std	std	PROPN
ijtc-844	186	6	.	.	PUNCT
ijtc-844	187	1	err	err	NOUN
ijtc-844	187	2	z	z	NOUN
ijtc-844	187	3	p>|z|	p>|z|	VERB
ijtc-844	187	4	agriculture	agriculture	NOUN
ijtc-844	187	5	0,02	0,02	NUM
ijtc-844	187	6	0,09	0,09	PUNCT
ijtc-844	187	7	0,26	0,26	NOUN
ijtc-844	188	1	0,792	0,792	NUM
ijtc-844	188	2	fdi	fdi	NOUN
ijtc-844	188	3	0,25	0,25	NUM
ijtc-844	188	4	0,15	0,15	NUM
ijtc-844	188	5	1,71	1,71	NUM
ijtc-844	188	6	0,087	0,087	NUM
ijtc-844	188	7	agriculture	agriculture	NOUN
ijtc-844	188	8	–	–	PUNCT
ijtc-844	188	9	regulatory	regulatory	ADJ
ijtc-844	188	10	quality	quality	NOUN
ijtc-844	188	11	0,16	0,16	PROPN
ijtc-844	188	12	0,11	0,11	NOUN
ijtc-844	188	13	1,48	1,48	NUM
ijtc-844	188	14	0,138	0,138	NUM
ijtc-844	188	15	fdi	fdi	NOUN
ijtc-844	188	16	–	–	PUNCT
ijtc-844	188	17	regulatory	regulatory	ADJ
ijtc-844	188	18	quality	quality	NOUN
ijtc-844	188	19	-0,63	-0,63	PUNCT
ijtc-844	188	20	0,28	0,28	NUM
ijtc-844	188	21	-2,21	-2,21	PUNCT
ijtc-844	188	22	0,027	0,027	NUM
ijtc-844	188	23	regulatory	regulatory	ADJ
ijtc-844	188	24	quality	quality	NOUN
ijtc-844	188	25	2,09	2,09	NUM
ijtc-844	188	26	1,09	1,09	NUM
ijtc-844	188	27	1,92	1,92	NUM
ijtc-844	188	28	0,055	0,055	NUM
ijtc-844	188	29	constant	constant	ADJ
ijtc-844	188	30	12,37	12,37	NUM
ijtc-844	188	31	1,02	1,02	NUM
ijtc-844	188	32	12,17	12,17	NUM
ijtc-844	188	33	0,000	0,000	NUM
ijtc-844	188	34	prob	prob	NOUN
ijtc-844	188	35	>	>	X
ijtc-844	188	36	f	f	PROPN
ijtc-844	189	1	=	=	SYM
ijtc-844	189	2	0.00	0.00	NUM
ijtc-844	189	3	source	source	NOUN
ijtc-844	189	4	:	:	PUNCT
ijtc-844	189	5	processed	process	VERB
ijtc-844	189	6	from	from	ADP
ijtc-844	189	7	stata	stata	NOUN
ijtc-844	189	8	17	17	NUM
ijtc-844	189	9	the	the	DET
ijtc-844	189	10	f	f	NOUN
ijtc-844	189	11	-	-	PUNCT
ijtc-844	189	12	test	test	NOUN
ijtc-844	189	13	shows	show	VERB
ijtc-844	189	14	a	a	DET
ijtc-844	189	15	value	value	NOUN
ijtc-844	189	16	of	of	ADP
ijtc-844	189	17	0.00	0.00	NUM
ijtc-844	189	18	or	or	CCONJ
ijtc-844	189	19	smaller	small	ADJ
ijtc-844	189	20	than	than	ADP
ijtc-844	189	21	α=5	α=5	NOUN
ijtc-844	189	22	%	%	NOUN
ijtc-844	189	23	,	,	PUNCT
ijtc-844	189	24	which	which	PRON
ijtc-844	189	25	means	mean	VERB
ijtc-844	189	26	that	that	SCONJ
ijtc-844	189	27	all	all	DET
ijtc-844	189	28	independent	independent	ADJ
ijtc-844	189	29	variables	variable	NOUN
ijtc-844	189	30	affect	affect	VERB
ijtc-844	189	31	tax	tax	NOUN
ijtc-844	189	32	revenue	revenue	NOUN
ijtc-844	189	33	simultaneously	simultaneously	ADV
ijtc-844	189	34	.	.	PUNCT
ijtc-844	190	1	since	since	SCONJ
ijtc-844	190	2	the	the	DET
ijtc-844	190	3	p	p	NOUN
ijtc-844	190	4	-	-	PUNCT
ijtc-844	190	5	value	value	NOUN
ijtc-844	190	6	obtained	obtain	VERB
ijtc-844	190	7	from	from	ADP
ijtc-844	190	8	stata	stata	NOUN
ijtc-844	190	9	is	be	AUX
ijtc-844	190	10	two	two	NUM
ijtc-844	190	11	-	-	PUNCT
ijtc-844	190	12	tailed	tailed	ADJ
ijtc-844	190	13	,	,	PUNCT
ijtc-844	190	14	it	it	PRON
ijtc-844	190	15	must	must	AUX
ijtc-844	190	16	be	be	AUX
ijtc-844	190	17	divided	divide	VERB
ijtc-844	190	18	by	by	ADP
ijtc-844	190	19	two	two	NUM
ijtc-844	190	20	to	to	PART
ijtc-844	190	21	test	test	VERB
ijtc-844	190	22	the	the	DET
ijtc-844	190	23	one	one	NUM
ijtc-844	190	24	-	-	PUNCT
ijtc-844	190	25	tailed	tail	VERB
ijtc-844	190	26	hypothesis	hypothesis	NOUN
ijtc-844	190	27	(	(	PUNCT
ijtc-844	190	28	ucla	ucla	NOUN
ijtc-844	190	29	,	,	PUNCT
ijtc-844	190	30	t.t	t.t	PROPN
ijtc-844	190	31	.	.	PROPN
ijtc-844	190	32	)	)	PUNCT
ijtc-844	190	33	.	.	PUNCT
ijtc-844	191	1	the	the	DET
ijtc-844	191	2	partial	partial	ADJ
ijtc-844	191	3	test	test	NOUN
ijtc-844	191	4	results	result	NOUN
ijtc-844	191	5	show	show	VERB
ijtc-844	191	6	that	that	SCONJ
ijtc-844	191	7	the	the	DET
ijtc-844	191	8	value	value	NOUN
ijtc-844	191	9	of	of	ADP
ijtc-844	191	10	agriculture	agriculture	NOUN
ijtc-844	191	11	is	be	AUX
ijtc-844	191	12	0.396	0.396	NUM
ijtc-844	191	13	,	,	PUNCT
ijtc-844	191	14	which	which	PRON
ijtc-844	191	15	is	be	AUX
ijtc-844	191	16	greater	great	ADJ
ijtc-844	191	17	than	than	ADP
ijtc-844	191	18	α	α	NOUN
ijtc-844	191	19	=	=	SYM
ijtc-844	191	20	5	5	NUM
ijtc-844	191	21	%	%	NOUN
ijtc-844	191	22	.	.	PUNCT
ijtc-844	192	1	this	this	PRON
ijtc-844	192	2	demonstrates	demonstrate	VERB
ijtc-844	192	3	that	that	SCONJ
ijtc-844	192	4	the	the	DET
ijtc-844	192	5	variable	variable	NOUN
ijtc-844	192	6	partially	partially	ADV
ijtc-844	192	7	does	do	AUX
ijtc-844	192	8	not	not	PART
ijtc-844	192	9	affect	affect	VERB
ijtc-844	192	10	tax	tax	NOUN
ijtc-844	192	11	revenue	revenue	NOUN
ijtc-844	192	12	.	.	PUNCT
ijtc-844	193	1	moreover	moreover	ADV
ijtc-844	193	2	,	,	PUNCT
ijtc-844	193	3	the	the	DET
ijtc-844	193	4	finding	finding	NOUN
ijtc-844	193	5	remains	remain	VERB
ijtc-844	193	6	unchanged	unchanged	ADJ
ijtc-844	193	7	when	when	SCONJ
ijtc-844	193	8	the	the	DET
ijtc-844	193	9	agricultural	agricultural	ADJ
ijtc-844	193	10	sector	sector	NOUN
ijtc-844	193	11	is	be	AUX
ijtc-844	193	12	moderated	moderate	VERB
ijtc-844	193	13	with	with	ADP
ijtc-844	193	14	the	the	DET
ijtc-844	193	15	regulatory	regulatory	ADJ
ijtc-844	193	16	quality	quality	NOUN
ijtc-844	193	17	,	,	PUNCT
ijtc-844	193	18	and	and	CCONJ
ijtc-844	193	19	the	the	DET
ijtc-844	193	20	p	p	NOUN
ijtc-844	193	21	-	-	PUNCT
ijtc-844	193	22	value	value	NOUN
ijtc-844	193	23	signifies	signify	VERB
ijtc-844	193	24	a	a	DET
ijtc-844	193	25	value	value	NOUN
ijtc-844	193	26	of	of	ADP
ijtc-844	193	27	0.069	0.069	NUM
ijtc-844	193	28	,	,	PUNCT
ijtc-844	193	29	meaning	mean	VERB
ijtc-844	193	30	that	that	SCONJ
ijtc-844	193	31	it	it	PRON
ijtc-844	193	32	affects	affect	VERB
ijtc-844	193	33	significantly	significantly	ADV
ijtc-844	193	34	,	,	PUNCT
ijtc-844	193	35	at	at	ADP
ijtc-844	193	36	the	the	DET
ijtc-844	193	37	α=10	α=10	NUM
ijtc-844	193	38	%	%	NOUN
ijtc-844	193	39	level	level	NOUN
ijtc-844	193	40	.	.	PUNCT
ijtc-844	194	1	on	on	ADP
ijtc-844	194	2	the	the	DET
ijtc-844	194	3	other	other	ADJ
ijtc-844	194	4	hand	hand	NOUN
ijtc-844	194	5	,	,	PUNCT
ijtc-844	194	6	fdi	fdi	NOUN
ijtc-844	194	7	partially	partially	ADV
ijtc-844	194	8	influences	influence	VERB
ijtc-844	194	9	tax	tax	NOUN
ijtc-844	194	10	revenue	revenue	NOUN
ijtc-844	194	11	as	as	SCONJ
ijtc-844	194	12	indicated	indicate	VERB
ijtc-844	194	13	by	by	ADP
ijtc-844	194	14	the	the	DET
ijtc-844	194	15	z	z	NOUN
ijtc-844	194	16	-	-	PUNCT
ijtc-844	194	17	test	test	NOUN
ijtc-844	194	18	value	value	NOUN
ijtc-844	194	19	that	that	PRON
ijtc-844	194	20	is	be	AUX
ijtc-844	194	21	smaller	small	ADJ
ijtc-844	194	22	than	than	ADP
ijtc-844	194	23	α=5	α=5	NOUN
ijtc-844	194	24	%	%	NOUN
ijtc-844	194	25	,	,	PUNCT
ijtc-844	194	26	or	or	CCONJ
ijtc-844	194	27	0.044	0.044	NUM
ijtc-844	194	28	.	.	PUNCT
ijtc-844	195	1	similarly	similarly	ADV
ijtc-844	195	2	,	,	PUNCT
ijtc-844	195	3	fdi	fdi	NOUN
ijtc-844	195	4	has	have	AUX
ijtc-844	195	5	been	be	AUX
ijtc-844	195	6	moderated	moderate	VERB
ijtc-844	195	7	by	by	ADP
ijtc-844	195	8	regulatory	regulatory	ADJ
ijtc-844	195	9	quality	quality	NOUN
ijtc-844	195	10	,	,	PUNCT
ijtc-844	195	11	and	and	CCONJ
ijtc-844	195	12	there	there	PRON
ijtc-844	195	13	is	be	VERB
ijtc-844	195	14	a	a	DET
ijtc-844	195	15	change	change	NOUN
ijtc-844	195	16	to	to	ADP
ijtc-844	195	17	0.014	0.014	NUM
ijtc-844	195	18	or	or	CCONJ
ijtc-844	195	19	smaller	small	ADJ
ijtc-844	195	20	than	than	ADP
ijtc-844	195	21	α	α	NOUN
ijtc-844	195	22	=	=	SYM
ijtc-844	195	23	5	5	NUM
ijtc-844	195	24	%	%	NOUN
ijtc-844	195	25	,	,	PUNCT
ijtc-844	195	26	therefore	therefore	ADV
ijtc-844	195	27	it	it	PRON
ijtc-844	195	28	can	can	AUX
ijtc-844	195	29	be	be	AUX
ijtc-844	195	30	interpreted	interpret	VERB
ijtc-844	195	31	that	that	SCONJ
ijtc-844	195	32	the	the	DET
ijtc-844	195	33	variable	variable	NOUN
ijtc-844	195	34	partially	partially	ADV
ijtc-844	195	35	significantly	significantly	ADV
ijtc-844	195	36	affects	affect	VERB
ijtc-844	195	37	tax	tax	NOUN
ijtc-844	195	38	revenue	revenue	NOUN
ijtc-844	195	39	.	.	PUNCT
ijtc-844	196	1	moderately	moderately	ADV
ijtc-844	196	2	,	,	PUNCT
ijtc-844	196	3	the	the	DET
ijtc-844	196	4	regulatory	regulatory	ADJ
ijtc-844	196	5	quality	quality	NOUN
ijtc-844	196	6	has	have	VERB
ijtc-844	196	7	a	a	DET
ijtc-844	196	8	significant	significant	ADJ
ijtc-844	196	9	effect	effect	NOUN
ijtc-844	196	10	on	on	ADP
ijtc-844	196	11	tax	tax	NOUN
ijtc-844	196	12	revenue	revenue	NOUN
ijtc-844	196	13	with	with	ADP
ijtc-844	196	14	a	a	DET
ijtc-844	196	15	z	z	NOUN
ijtc-844	196	16	-	-	PUNCT
ijtc-844	196	17	test	test	NOUN
ijtc-844	196	18	result	result	NOUN
ijtc-844	196	19	of	of	ADP
ijtc-844	196	20	0.028	0.028	NUM
ijtc-844	196	21	or	or	CCONJ
ijtc-844	196	22	lower	low	ADJ
ijtc-844	196	23	than	than	ADP
ijtc-844	196	24	α	α	NOUN
ijtc-844	196	25	=	=	SYM
ijtc-844	196	26	5	5	NUM
ijtc-844	196	27	%	%	NOUN
ijtc-844	196	28	.	.	PUNCT
ijtc-844	197	1	based	base	VERB
ijtc-844	197	2	on	on	ADP
ijtc-844	197	3	the	the	DET
ijtc-844	197	4	description	description	NOUN
ijtc-844	197	5	above	above	ADV
ijtc-844	197	6	,	,	PUNCT
ijtc-844	197	7	the	the	DET
ijtc-844	197	8	regression	regression	NOUN
ijtc-844	197	9	equation	equation	NOUN
ijtc-844	197	10	is	be	AUX
ijtc-844	197	11	formed	form	VERB
ijtc-844	197	12	below	below	ADP
ijtc-844	197	13	:	:	PUNCT
ijtc-844	197	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	197	15	searching	search	VERB
ijtc-844	197	16	for	for	ADP
ijtc-844	197	17	tax	tax	NOUN
ijtc-844	197	18	revenue	revenue	NOUN
ijtc-844	197	19	determinants	determinant	NOUN
ijtc-844	197	20	in	in	ADP
ijtc-844	197	21	n-11	n-11	PROPN
ijtc-844	197	22	:	:	PUNCT
ijtc-844	197	23	the	the	DET
ijtc-844	197	24	moderating	moderate	VERB
ijtc-844	197	25	role	role	NOUN
ijtc-844	197	26	of	of	ADP
ijtc-844	197	27	regulatory	regulatory	ADJ
ijtc-844	197	28	quality	quality	NOUN
ijtc-844	197	29	pascal	pascal	NOUN
ijtc-844	197	30	and	and	CCONJ
ijtc-844	197	31	wijaya	wijaya	PROPN
ijtc-844	197	32	639	639	NUM
ijtc-844	197	33	|	|	ADV
ijtc-844	197	34	ilomata	ilomata	PROPN
ijtc-844	197	35	international	international	ADJ
ijtc-844	197	36	journal	journal	NOUN
ijtc-844	197	37	of	of	ADP
ijtc-844	197	38	tax	tax	PROPN
ijtc-844	197	39	&	&	CCONJ
ijtc-844	197	40	accounting	account	VERB
ijtc-844	197	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	197	42	tax	tax	NOUN
ijtc-844	197	43	revenue	revenue	NOUN
ijtc-844	197	44	=	=	SYM
ijtc-844	197	45	12,37	12,37	PROPN
ijtc-844	198	1	+	+	NUM
ijtc-844	198	2	0,02agri	0,02agri	NUM
ijtc-844	199	1	+	+	CCONJ
ijtc-844	199	2	0,25fdi	0,25fdi	NUM
ijtc-844	200	1	+	+	NUM
ijtc-844	200	2	0,16agrireg	0,16agrireg	NOUN
ijtc-844	200	3	–	–	PUNCT
ijtc-844	200	4	0,63fdireg	0,63fdireg	NUM
ijtc-844	201	1	+	+	CCONJ
ijtc-844	201	2	2,09reg	2,09reg	NUM
ijtc-844	201	3	the	the	DET
ijtc-844	201	4	agricultural	agricultural	ADJ
ijtc-844	201	5	sector	sector	NOUN
ijtc-844	201	6	has	have	VERB
ijtc-844	201	7	a	a	DET
ijtc-844	201	8	coefficient	coefficient	NOUN
ijtc-844	201	9	value	value	NOUN
ijtc-844	201	10	of	of	ADP
ijtc-844	201	11	0.02	0.02	NUM
ijtc-844	201	12	which	which	PRON
ijtc-844	201	13	indicates	indicate	VERB
ijtc-844	201	14	that	that	SCONJ
ijtc-844	201	15	a	a	DET
ijtc-844	201	16	one	one	NUM
ijtc-844	201	17	percent	percent	NOUN
ijtc-844	201	18	increase	increase	NOUN
ijtc-844	201	19	in	in	ADP
ijtc-844	201	20	the	the	DET
ijtc-844	201	21	contribution	contribution	NOUN
ijtc-844	201	22	of	of	ADP
ijtc-844	201	23	the	the	DET
ijtc-844	201	24	agricultural	agricultural	ADJ
ijtc-844	201	25	sector	sector	NOUN
ijtc-844	201	26	will	will	AUX
ijtc-844	201	27	be	be	AUX
ijtc-844	201	28	followed	follow	VERB
ijtc-844	201	29	by	by	ADP
ijtc-844	201	30	a	a	DET
ijtc-844	201	31	0.02	0.02	NUM
ijtc-844	201	32	%	%	NOUN
ijtc-844	201	33	increase	increase	NOUN
ijtc-844	201	34	in	in	ADP
ijtc-844	201	35	tax	tax	NOUN
ijtc-844	201	36	revenue	revenue	NOUN
ijtc-844	201	37	.	.	PUNCT
ijtc-844	202	1	however	however	ADV
ijtc-844	202	2	,	,	PUNCT
ijtc-844	202	3	since	since	SCONJ
ijtc-844	202	4	the	the	DET
ijtc-844	202	5	z	z	NOUN
ijtc-844	202	6	-	-	PUNCT
ijtc-844	202	7	test	test	NOUN
ijtc-844	202	8	result	result	NOUN
ijtc-844	202	9	shows	show	VERB
ijtc-844	202	10	a	a	DET
ijtc-844	202	11	value	value	NOUN
ijtc-844	202	12	above	above	ADP
ijtc-844	202	13	α=5	α=5	PROPN
ijtc-844	202	14	%	%	NOUN
ijtc-844	202	15	,	,	PUNCT
ijtc-844	202	16	it	it	PRON
ijtc-844	202	17	can	can	AUX
ijtc-844	202	18	be	be	AUX
ijtc-844	202	19	interpreted	interpret	VERB
ijtc-844	202	20	that	that	SCONJ
ijtc-844	202	21	the	the	DET
ijtc-844	202	22	agricultural	agricultural	ADJ
ijtc-844	202	23	sector	sector	NOUN
ijtc-844	202	24	has	have	VERB
ijtc-844	202	25	no	no	DET
ijtc-844	202	26	effect	effect	NOUN
ijtc-844	202	27	on	on	ADP
ijtc-844	202	28	tax	tax	NOUN
ijtc-844	202	29	revenue	revenue	NOUN
ijtc-844	202	30	in	in	ADP
ijtc-844	202	31	n-11	n-11	PROPN
ijtc-844	202	32	countries	country	NOUN
ijtc-844	202	33	and	and	CCONJ
ijtc-844	202	34	is	be	AUX
ijtc-844	202	35	not	not	PART
ijtc-844	202	36	in	in	ADP
ijtc-844	202	37	accordance	accordance	NOUN
ijtc-844	202	38	with	with	ADP
ijtc-844	202	39	the	the	DET
ijtc-844	202	40	hypothesis	hypothesis	NOUN
ijtc-844	202	41	.	.	PUNCT
ijtc-844	203	1	this	this	PRON
ijtc-844	203	2	is	be	AUX
ijtc-844	203	3	in	in	ADP
ijtc-844	203	4	accordance	accordance	NOUN
ijtc-844	203	5	with	with	ADP
ijtc-844	203	6	a	a	DET
ijtc-844	203	7	study	study	NOUN
ijtc-844	203	8	by	by	ADP
ijtc-844	203	9	mahdavi	mahdavi	NOUN
ijtc-844	203	10	(	(	PUNCT
ijtc-844	203	11	2008	2008	NUM
ijtc-844	203	12	)	)	PUNCT
ijtc-844	203	13	which	which	PRON
ijtc-844	203	14	found	find	VERB
ijtc-844	203	15	that	that	SCONJ
ijtc-844	203	16	the	the	DET
ijtc-844	203	17	agricultural	agricultural	ADJ
ijtc-844	203	18	sector	sector	NOUN
ijtc-844	203	19	has	have	VERB
ijtc-844	203	20	a	a	DET
ijtc-844	203	21	positive	positive	ADJ
ijtc-844	203	22	and	and	CCONJ
ijtc-844	203	23	insignificant	insignificant	ADJ
ijtc-844	203	24	effect	effect	NOUN
ijtc-844	203	25	on	on	ADP
ijtc-844	203	26	tax	tax	NOUN
ijtc-844	203	27	revenue	revenue	NOUN
ijtc-844	203	28	.	.	PUNCT
ijtc-844	204	1	furthermore	furthermore	ADV
ijtc-844	204	2	,	,	PUNCT
ijtc-844	204	3	chaudhry	chaudhry	PROPN
ijtc-844	204	4	&	&	CCONJ
ijtc-844	204	5	munir	munir	PROPN
ijtc-844	204	6	(	(	PUNCT
ijtc-844	204	7	2010	2010	NUM
ijtc-844	204	8	)	)	PUNCT
ijtc-844	204	9	argued	argue	VERB
ijtc-844	204	10	that	that	SCONJ
ijtc-844	204	11	the	the	DET
ijtc-844	204	12	agricultural	agricultural	ADJ
ijtc-844	204	13	sector	sector	NOUN
ijtc-844	204	14	is	be	AUX
ijtc-844	204	15	negatively	negatively	ADV
ijtc-844	204	16	and	and	CCONJ
ijtc-844	204	17	insignificantly	insignificantly	ADV
ijtc-844	204	18	related	relate	VERB
ijtc-844	204	19	to	to	ADP
ijtc-844	204	20	tax	tax	NOUN
ijtc-844	204	21	revenue	revenue	NOUN
ijtc-844	204	22	,	,	PUNCT
ijtc-844	204	23	since	since	SCONJ
ijtc-844	204	24	small	small	ADJ
ijtc-844	204	25	scale	scale	NOUN
ijtc-844	204	26	farmers	farmer	NOUN
ijtc-844	204	27	and	and	CCONJ
ijtc-844	204	28	subsistence	subsistence	NOUN
ijtc-844	204	29	farming	farming	NOUN
ijtc-844	204	30	normally	normally	ADV
ijtc-844	204	31	occur	occur	VERB
ijtc-844	204	32	in	in	ADP
ijtc-844	204	33	developing	develop	VERB
ijtc-844	204	34	countries	country	NOUN
ijtc-844	204	35	do	do	AUX
ijtc-844	204	36	not	not	PART
ijtc-844	204	37	generate	generate	VERB
ijtc-844	204	38	large	large	ADJ
ijtc-844	204	39	taxable	taxable	ADJ
ijtc-844	204	40	income	income	NOUN
ijtc-844	204	41	.	.	PUNCT
ijtc-844	205	1	contrary	contrary	ADJ
ijtc-844	205	2	to	to	ADP
ijtc-844	205	3	a	a	DET
ijtc-844	205	4	study	study	NOUN
ijtc-844	205	5	by	by	ADP
ijtc-844	205	6	ghura	ghura	NOUN
ijtc-844	205	7	(	(	PUNCT
ijtc-844	205	8	1998	1998	NUM
ijtc-844	205	9	)	)	PUNCT
ijtc-844	205	10	which	which	PRON
ijtc-844	205	11	stated	state	VERB
ijtc-844	205	12	the	the	DET
ijtc-844	205	13	negative	negative	ADJ
ijtc-844	205	14	effect	effect	NOUN
ijtc-844	205	15	of	of	ADP
ijtc-844	205	16	the	the	DET
ijtc-844	205	17	agricultural	agricultural	ADJ
ijtc-844	205	18	sector	sector	NOUN
ijtc-844	205	19	on	on	ADP
ijtc-844	205	20	tax	tax	NOUN
ijtc-844	205	21	revenue	revenue	NOUN
ijtc-844	205	22	,	,	PUNCT
ijtc-844	205	23	it	it	PRON
ijtc-844	205	24	is	be	AUX
ijtc-844	205	25	indicated	indicate	VERB
ijtc-844	205	26	that	that	SCONJ
ijtc-844	205	27	tax	tax	NOUN
ijtc-844	205	28	revenue	revenue	NOUN
ijtc-844	205	29	increases	increase	NOUN
ijtc-844	205	30	when	when	SCONJ
ijtc-844	205	31	there	there	PRON
ijtc-844	205	32	is	be	VERB
ijtc-844	205	33	a	a	DET
ijtc-844	205	34	decline	decline	NOUN
ijtc-844	205	35	in	in	ADP
ijtc-844	205	36	the	the	DET
ijtc-844	205	37	ratio	ratio	NOUN
ijtc-844	205	38	of	of	ADP
ijtc-844	205	39	the	the	DET
ijtc-844	205	40	agricultural	agricultural	ADJ
ijtc-844	205	41	sector	sector	NOUN
ijtc-844	205	42	to	to	ADP
ijtc-844	205	43	gdp	gdp	NOUN
ijtc-844	205	44	.	.	PUNCT
ijtc-844	206	1	in	in	ADP
ijtc-844	206	2	addition	addition	NOUN
ijtc-844	206	3	,	,	PUNCT
ijtc-844	206	4	it	it	PRON
ijtc-844	206	5	is	be	AUX
ijtc-844	206	6	not	not	PART
ijtc-844	206	7	easy	easy	ADJ
ijtc-844	206	8	for	for	SCONJ
ijtc-844	206	9	the	the	DET
ijtc-844	206	10	agricultural	agricultural	ADJ
ijtc-844	206	11	sector	sector	NOUN
ijtc-844	206	12	to	to	PART
ijtc-844	206	13	tax	tax	VERB
ijtc-844	206	14	politically	politically	ADV
ijtc-844	206	15	(	(	PUNCT
ijtc-844	206	16	gupta	gupta	PROPN
ijtc-844	206	17	,	,	PUNCT
ijtc-844	206	18	2007	2007	NUM
ijtc-844	206	19	)	)	PUNCT
ijtc-844	206	20	.	.	PUNCT
ijtc-844	207	1	piancastelli	piancastelli	INTJ
ijtc-844	207	2	(	(	PUNCT
ijtc-844	207	3	2001	2001	NUM
ijtc-844	207	4	)	)	PUNCT
ijtc-844	207	5	added	add	VERB
ijtc-844	207	6	that	that	SCONJ
ijtc-844	207	7	there	there	PRON
ijtc-844	207	8	is	be	VERB
ijtc-844	207	9	a	a	DET
ijtc-844	207	10	need	need	NOUN
ijtc-844	207	11	to	to	PART
ijtc-844	207	12	improve	improve	VERB
ijtc-844	207	13	the	the	DET
ijtc-844	207	14	performance	performance	NOUN
ijtc-844	207	15	of	of	ADP
ijtc-844	207	16	fiscal	fiscal	ADJ
ijtc-844	207	17	revenue	revenue	NOUN
ijtc-844	207	18	from	from	ADP
ijtc-844	207	19	the	the	DET
ijtc-844	207	20	agricultural	agricultural	ADJ
ijtc-844	207	21	sector	sector	NOUN
ijtc-844	207	22	,	,	PUNCT
ijtc-844	207	23	particularly	particularly	ADV
ijtc-844	207	24	in	in	ADP
ijtc-844	207	25	low	low	ADJ
ijtc-844	207	26	and	and	CCONJ
ijtc-844	207	27	middle	middle	ADJ
ijtc-844	207	28	-	-	PUNCT
ijtc-844	207	29	income	income	NOUN
ijtc-844	207	30	countries	country	NOUN
ijtc-844	207	31	.	.	PUNCT
ijtc-844	208	1	furthermore	furthermore	ADV
ijtc-844	208	2	,	,	PUNCT
ijtc-844	208	3	when	when	SCONJ
ijtc-844	208	4	the	the	DET
ijtc-844	208	5	agricultural	agricultural	ADJ
ijtc-844	208	6	sector	sector	NOUN
ijtc-844	208	7	is	be	AUX
ijtc-844	208	8	moderated	moderate	VERB
ijtc-844	208	9	by	by	ADP
ijtc-844	208	10	the	the	DET
ijtc-844	208	11	quality	quality	NOUN
ijtc-844	208	12	of	of	ADP
ijtc-844	208	13	regulations	regulation	NOUN
ijtc-844	208	14	,	,	PUNCT
ijtc-844	208	15	it	it	PRON
ijtc-844	208	16	significantly	significantly	ADV
ijtc-844	208	17	affects	affect	VERB
ijtc-844	208	18	tax	tax	NOUN
ijtc-844	208	19	revenue	revenue	NOUN
ijtc-844	208	20	.	.	PUNCT
ijtc-844	209	1	this	this	DET
ijtc-844	209	2	finding	finding	NOUN
ijtc-844	209	3	is	be	AUX
ijtc-844	209	4	consistent	consistent	ADJ
ijtc-844	209	5	with	with	ADP
ijtc-844	209	6	the	the	DET
ijtc-844	209	7	hypothesis	hypothesis	NOUN
ijtc-844	209	8	.	.	PUNCT
ijtc-844	210	1	that	that	PRON
ijtc-844	210	2	is	is	ADV
ijtc-844	210	3	,	,	PUNCT
ijtc-844	210	4	an	an	DET
ijtc-844	210	5	increase	increase	NOUN
ijtc-844	210	6	in	in	ADP
ijtc-844	210	7	the	the	DET
ijtc-844	210	8	agricultural	agricultural	ADJ
ijtc-844	210	9	sector	sector	NOUN
ijtc-844	210	10	moderated	moderate	VERB
ijtc-844	210	11	by	by	ADP
ijtc-844	210	12	regulatory	regulatory	ADJ
ijtc-844	210	13	quality	quality	NOUN
ijtc-844	210	14	to	to	ADP
ijtc-844	210	15	one	one	NUM
ijtc-844	210	16	percent	percent	NOUN
ijtc-844	210	17	will	will	AUX
ijtc-844	210	18	increase	increase	VERB
ijtc-844	210	19	tax	tax	NOUN
ijtc-844	210	20	revenue	revenue	NOUN
ijtc-844	210	21	by	by	ADP
ijtc-844	210	22	0.16	0.16	NUM
ijtc-844	210	23	%	%	NOUN
ijtc-844	210	24	.	.	PUNCT
ijtc-844	211	1	this	this	PRON
ijtc-844	211	2	shows	show	VERB
ijtc-844	211	3	that	that	SCONJ
ijtc-844	211	4	the	the	DET
ijtc-844	211	5	quality	quality	NOUN
ijtc-844	211	6	of	of	ADP
ijtc-844	211	7	regulation	regulation	NOUN
ijtc-844	211	8	in	in	ADP
ijtc-844	211	9	n-11	n-11	PROPN
ijtc-844	211	10	countries	country	NOUN
ijtc-844	211	11	is	be	AUX
ijtc-844	211	12	able	able	ADJ
ijtc-844	211	13	to	to	PART
ijtc-844	211	14	regulate	regulate	VERB
ijtc-844	211	15	the	the	DET
ijtc-844	211	16	agricultural	agricultural	ADJ
ijtc-844	211	17	sector	sector	NOUN
ijtc-844	211	18	,	,	PUNCT
ijtc-844	211	19	thus	thus	ADV
ijtc-844	211	20	that	that	SCONJ
ijtc-844	211	21	tax	tax	NOUN
ijtc-844	211	22	revenue	revenue	NOUN
ijtc-844	211	23	from	from	ADP
ijtc-844	211	24	the	the	DET
ijtc-844	211	25	sector	sector	NOUN
ijtc-844	211	26	notably	notably	ADV
ijtc-844	211	27	improves	improve	VERB
ijtc-844	211	28	and	and	CCONJ
ijtc-844	211	29	contributes	contribute	VERB
ijtc-844	211	30	to	to	ADP
ijtc-844	211	31	tax	tax	NOUN
ijtc-844	211	32	revenue	revenue	NOUN
ijtc-844	211	33	.	.	PUNCT
ijtc-844	212	1	these	these	DET
ijtc-844	212	2	results	result	NOUN
ijtc-844	212	3	are	be	AUX
ijtc-844	212	4	also	also	ADV
ijtc-844	212	5	reflected	reflect	VERB
ijtc-844	212	6	in	in	ADP
ijtc-844	212	7	the	the	DET
ijtc-844	212	8	findings	finding	NOUN
ijtc-844	212	9	by	by	ADP
ijtc-844	212	10	leuthold	leuthold	NOUN
ijtc-844	212	11	(	(	PUNCT
ijtc-844	212	12	1991	1991	NUM
ijtc-844	212	13	)	)	PUNCT
ijtc-844	212	14	,	,	PUNCT
ijtc-844	212	15	which	which	PRON
ijtc-844	212	16	emphasized	emphasize	VERB
ijtc-844	212	17	that	that	SCONJ
ijtc-844	212	18	the	the	DET
ijtc-844	212	19	agricultural	agricultural	ADJ
ijtc-844	212	20	sector	sector	NOUN
ijtc-844	212	21	is	be	AUX
ijtc-844	212	22	difficult	difficult	ADJ
ijtc-844	212	23	to	to	PART
ijtc-844	212	24	tax	tax	VERB
ijtc-844	212	25	.	.	PUNCT
ijtc-844	213	1	however	however	ADV
ijtc-844	213	2	,	,	PUNCT
ijtc-844	213	3	this	this	PRON
ijtc-844	213	4	can	can	AUX
ijtc-844	213	5	be	be	AUX
ijtc-844	213	6	overcome	overcome	VERB
ijtc-844	213	7	by	by	ADP
ijtc-844	213	8	a	a	DET
ijtc-844	213	9	proper	proper	ADJ
ijtc-844	213	10	regulatory	regulatory	ADJ
ijtc-844	213	11	quality	quality	NOUN
ijtc-844	213	12	,	,	PUNCT
ijtc-844	213	13	therefore	therefore	ADV
ijtc-844	213	14	,	,	PUNCT
ijtc-844	213	15	tax	tax	NOUN
ijtc-844	213	16	revenue	revenue	NOUN
ijtc-844	213	17	occurs	occur	VERB
ijtc-844	213	18	.	.	PUNCT
ijtc-844	214	1	meanwhile	meanwhile	ADV
ijtc-844	214	2	,	,	PUNCT
ijtc-844	214	3	fdi	fdi	NOUN
ijtc-844	214	4	with	with	ADP
ijtc-844	214	5	a	a	DET
ijtc-844	214	6	coefficient	coefficient	NOUN
ijtc-844	214	7	value	value	NOUN
ijtc-844	214	8	of	of	ADP
ijtc-844	214	9	0.25	0.25	NUM
ijtc-844	214	10	indicates	indicate	VERB
ijtc-844	214	11	that	that	SCONJ
ijtc-844	214	12	it	it	PRON
ijtc-844	214	13	has	have	VERB
ijtc-844	214	14	a	a	DET
ijtc-844	214	15	significant	significant	ADJ
ijtc-844	214	16	positive	positive	ADJ
ijtc-844	214	17	effect	effect	NOUN
ijtc-844	214	18	on	on	ADP
ijtc-844	214	19	tax	tax	NOUN
ijtc-844	214	20	revenue	revenue	NOUN
ijtc-844	214	21	,	,	PUNCT
ijtc-844	214	22	where	where	SCONJ
ijtc-844	214	23	a	a	DET
ijtc-844	214	24	one	one	NUM
ijtc-844	214	25	percent	percent	NOUN
ijtc-844	214	26	increase	increase	NOUN
ijtc-844	214	27	in	in	ADP
ijtc-844	214	28	fdi	fdi	NOUN
ijtc-844	214	29	will	will	AUX
ijtc-844	214	30	increase	increase	VERB
ijtc-844	214	31	tax	tax	NOUN
ijtc-844	214	32	revenue	revenue	NOUN
ijtc-844	214	33	in	in	ADP
ijtc-844	214	34	n-11	n-11	PROPN
ijtc-844	214	35	countries	country	NOUN
ijtc-844	214	36	by	by	ADP
ijtc-844	214	37	0.25	0.25	NUM
ijtc-844	214	38	%	%	NOUN
ijtc-844	214	39	.	.	PUNCT
ijtc-844	215	1	this	this	DET
ijtc-844	215	2	finding	finding	NOUN
ijtc-844	215	3	is	be	AUX
ijtc-844	215	4	consistent	consistent	ADJ
ijtc-844	215	5	with	with	ADP
ijtc-844	215	6	the	the	DET
ijtc-844	215	7	hypothesis	hypothesis	NOUN
ijtc-844	215	8	.	.	PUNCT
ijtc-844	216	1	minh	minh	INTJ
ijtc-844	216	2	ha	ha	INTJ
ijtc-844	216	3	et	et	PROPN
ijtc-844	216	4	al	al	PROPN
ijtc-844	216	5	.	.	PROPN
ijtc-844	217	1	(	(	PUNCT
ijtc-844	217	2	2022	2022	NUM
ijtc-844	217	3	)	)	PUNCT
ijtc-844	217	4	found	find	VERB
ijtc-844	217	5	similar	similar	ADJ
ijtc-844	217	6	point	point	NOUN
ijtc-844	217	7	,	,	PUNCT
ijtc-844	217	8	that	that	SCONJ
ijtc-844	217	9	fdi	fdi	NOUN
ijtc-844	217	10	has	have	VERB
ijtc-844	217	11	a	a	DET
ijtc-844	217	12	positive	positive	ADJ
ijtc-844	217	13	effect	effect	NOUN
ijtc-844	217	14	on	on	ADP
ijtc-844	217	15	tax	tax	NOUN
ijtc-844	217	16	revenue	revenue	NOUN
ijtc-844	217	17	through	through	ADP
ijtc-844	217	18	not	not	PART
ijtc-844	217	19	only	only	ADV
ijtc-844	217	20	export	export	NOUN
ijtc-844	217	21	-	-	PUNCT
ijtc-844	217	22	import	import	NOUN
ijtc-844	217	23	activities	activity	NOUN
ijtc-844	217	24	,	,	PUNCT
ijtc-844	217	25	but	but	CCONJ
ijtc-844	217	26	also	also	ADV
ijtc-844	217	27	infrastructure	infrastructure	NOUN
ijtc-844	217	28	development	development	NOUN
ijtc-844	217	29	and	and	CCONJ
ijtc-844	217	30	economic	economic	ADJ
ijtc-844	217	31	growth	growth	NOUN
ijtc-844	217	32	.	.	PUNCT
ijtc-844	218	1	the	the	DET
ijtc-844	218	2	finding	finding	NOUN
ijtc-844	218	3	is	be	AUX
ijtc-844	218	4	in	in	ADP
ijtc-844	218	5	line	line	NOUN
ijtc-844	218	6	with	with	ADP
ijtc-844	218	7	a	a	DET
ijtc-844	218	8	research	research	NOUN
ijtc-844	218	9	by	by	ADP
ijtc-844	218	10	okey	okey	PROPN
ijtc-844	218	11	(	(	PUNCT
ijtc-844	218	12	2013	2013	NUM
ijtc-844	218	13	)	)	PUNCT
ijtc-844	218	14	which	which	PRON
ijtc-844	218	15	states	state	VERB
ijtc-844	218	16	that	that	SCONJ
ijtc-844	218	17	fdi	fdi	NOUN
ijtc-844	218	18	can	can	AUX
ijtc-844	218	19	increase	increase	VERB
ijtc-844	218	20	tax	tax	NOUN
ijtc-844	218	21	revenue	revenue	NOUN
ijtc-844	218	22	directly	directly	ADV
ijtc-844	218	23	to	to	ADP
ijtc-844	218	24	both	both	PRON
ijtc-844	218	25	foreign	foreign	ADJ
ijtc-844	218	26	companies	company	NOUN
ijtc-844	218	27	and	and	CCONJ
ijtc-844	218	28	entrepreneurs	entrepreneur	NOUN
ijtc-844	218	29	.	.	PUNCT
ijtc-844	219	1	in	in	ADP
ijtc-844	219	2	contrast	contrast	NOUN
ijtc-844	219	3	to	to	ADP
ijtc-844	219	4	these	these	DET
ijtc-844	219	5	findings	finding	NOUN
ijtc-844	219	6	,	,	PUNCT
ijtc-844	219	7	a	a	DET
ijtc-844	219	8	study	study	NOUN
ijtc-844	219	9	by	by	ADP
ijtc-844	219	10	gaspareniene	gaspareniene	NOUN
ijtc-844	219	11	et	et	PROPN
ijtc-844	219	12	al	al	PROPN
ijtc-844	219	13	.	.	PROPN
ijtc-844	220	1	(	(	PUNCT
ijtc-844	220	2	2022	2022	NUM
ijtc-844	220	3	)	)	PUNCT
ijtc-844	220	4	states	state	VERB
ijtc-844	220	5	that	that	SCONJ
ijtc-844	220	6	fdi	fdi	NOUN
ijtc-844	220	7	inflow	inflow	NOUN
ijtc-844	220	8	has	have	VERB
ijtc-844	220	9	a	a	DET
ijtc-844	220	10	negative	negative	ADJ
ijtc-844	220	11	impact	impact	NOUN
ijtc-844	220	12	on	on	ADP
ijtc-844	220	13	tax	tax	NOUN
ijtc-844	220	14	revenue	revenue	NOUN
ijtc-844	220	15	.	.	PUNCT
ijtc-844	221	1	it	it	PRON
ijtc-844	221	2	occured	occur	VERB
ijtc-844	221	3	since	since	SCONJ
ijtc-844	221	4	small	small	ADJ
ijtc-844	221	5	and	and	CCONJ
ijtc-844	221	6	medium	medium	ADJ
ijtc-844	221	7	-	-	PUNCT
ijtc-844	221	8	sized	sized	ADJ
ijtc-844	221	9	enterprises	enterprise	NOUN
ijtc-844	221	10	are	be	AUX
ijtc-844	221	11	incapable	incapable	ADJ
ijtc-844	221	12	to	to	PART
ijtc-844	221	13	compete	compete	VERB
ijtc-844	221	14	with	with	ADP
ijtc-844	221	15	foreign	foreign	ADJ
ijtc-844	221	16	companies	company	NOUN
ijtc-844	221	17	formed	form	VERB
ijtc-844	221	18	from	from	ADP
ijtc-844	221	19	fdi	fdi	PROPN
ijtc-844	221	20	,	,	PUNCT
ijtc-844	221	21	consequently	consequently	ADV
ijtc-844	221	22	,	,	PUNCT
ijtc-844	221	23	potential	potential	ADJ
ijtc-844	221	24	tax	tax	NOUN
ijtc-844	221	25	revenue	revenue	NOUN
ijtc-844	221	26	is	be	AUX
ijtc-844	221	27	affected	affect	VERB
ijtc-844	221	28	(	(	PUNCT
ijtc-844	221	29	unctad	unctad	PROPN
ijtc-844	221	30	,	,	PUNCT
ijtc-844	221	31	2012	2012	NUM
ijtc-844	221	32	)	)	PUNCT
ijtc-844	221	33	.	.	PUNCT
ijtc-844	222	1	interestingly	interestingly	ADV
ijtc-844	222	2	,	,	PUNCT
ijtc-844	222	3	when	when	SCONJ
ijtc-844	222	4	fdi	fdi	NOUN
ijtc-844	222	5	is	be	AUX
ijtc-844	222	6	moderated	moderate	VERB
ijtc-844	222	7	by	by	ADP
ijtc-844	222	8	regulatory	regulatory	ADJ
ijtc-844	222	9	quality	quality	NOUN
ijtc-844	222	10	,	,	PUNCT
ijtc-844	222	11	the	the	DET
ijtc-844	222	12	coefficient	coefficient	NOUN
ijtc-844	222	13	becomes	become	VERB
ijtc-844	222	14	-0.63	-0.63	NOUN
ijtc-844	222	15	.	.	PUNCT
ijtc-844	223	1	this	this	PRON
ijtc-844	223	2	means	mean	VERB
ijtc-844	223	3	that	that	SCONJ
ijtc-844	223	4	a	a	DET
ijtc-844	223	5	one	one	NUM
ijtc-844	223	6	percent	percent	NOUN
ijtc-844	223	7	increase	increase	NOUN
ijtc-844	223	8	in	in	ADP
ijtc-844	223	9	fdi	fdi	NOUN
ijtc-844	223	10	moderated	moderate	VERB
ijtc-844	223	11	by	by	ADP
ijtc-844	223	12	regulatory	regulatory	ADJ
ijtc-844	223	13	quality	quality	NOUN
ijtc-844	223	14	reduces	reduce	VERB
ijtc-844	223	15	tax	tax	NOUN
ijtc-844	223	16	revenue	revenue	NOUN
ijtc-844	223	17	by	by	ADP
ijtc-844	223	18	0.63	0.63	NUM
ijtc-844	223	19	%	%	NOUN
ijtc-844	223	20	.	.	PUNCT
ijtc-844	224	1	this	this	PRON
ijtc-844	224	2	indicates	indicate	VERB
ijtc-844	224	3	that	that	SCONJ
ijtc-844	224	4	the	the	DET
ijtc-844	224	5	application	application	NOUN
ijtc-844	224	6	of	of	ADP
ijtc-844	224	7	both	both	DET
ijtc-844	224	8	rules	rule	NOUN
ijtc-844	224	9	and	and	CCONJ
ijtc-844	224	10	regulations	regulation	NOUN
ijtc-844	224	11	to	to	ADP
ijtc-844	224	12	fdi	fdi	NOUN
ijtc-844	224	13	lowers	lower	VERB
ijtc-844	224	14	tax	tax	NOUN
ijtc-844	224	15	revenue	revenue	NOUN
ijtc-844	224	16	to	to	ADP
ijtc-844	224	17	n-11	n-11	NOUN
ijtc-844	224	18	countries	country	NOUN
ijtc-844	224	19	and	and	CCONJ
ijtc-844	224	20	shows	show	VERB
ijtc-844	224	21	conformity	conformity	NOUN
ijtc-844	224	22	with	with	ADP
ijtc-844	224	23	the	the	DET
ijtc-844	224	24	hypothesis	hypothesis	NOUN
ijtc-844	224	25	.	.	PUNCT
ijtc-844	225	1	mudambi	mudambi	PROPN
ijtc-844	225	2	et	et	PROPN
ijtc-844	225	3	al	al	PROPN
ijtc-844	225	4	.	.	PROPN
ijtc-844	226	1	(	(	PUNCT
ijtc-844	226	2	2013	2013	NUM
ijtc-844	226	3	)	)	PUNCT
ijtc-844	226	4	explains	explain	VERB
ijtc-844	226	5	that	that	SCONJ
ijtc-844	226	6	the	the	PRON
ijtc-844	226	7	greater	great	ADJ
ijtc-844	226	8	the	the	DET
ijtc-844	226	9	economic	economic	ADJ
ijtc-844	226	10	freedom	freedom	NOUN
ijtc-844	226	11	or	or	CCONJ
ijtc-844	226	12	the	the	DET
ijtc-844	226	13	fewer	few	ADJ
ijtc-844	226	14	regulations	regulation	NOUN
ijtc-844	226	15	governing	govern	VERB
ijtc-844	226	16	economic	economic	ADJ
ijtc-844	226	17	activity	activity	NOUN
ijtc-844	226	18	,	,	PUNCT
ijtc-844	226	19	the	the	PRON
ijtc-844	226	20	bigger	big	ADJ
ijtc-844	226	21	the	the	DET
ijtc-844	226	22	inflow	inflow	NOUN
ijtc-844	226	23	of	of	ADP
ijtc-844	226	24	foreign	foreign	ADJ
ijtc-844	226	25	investment	investment	NOUN
ijtc-844	226	26	.	.	PUNCT
ijtc-844	227	1	therefore	therefore	ADV
ijtc-844	227	2	,	,	PUNCT
ijtc-844	227	3	the	the	DET
ijtc-844	227	4	application	application	NOUN
ijtc-844	227	5	of	of	ADP
ijtc-844	227	6	regulations	regulation	NOUN
ijtc-844	227	7	to	to	ADP
ijtc-844	227	8	foreign	foreign	ADJ
ijtc-844	227	9	investment	investment	NOUN
ijtc-844	227	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	227	11	searching	search	VERB
ijtc-844	227	12	for	for	ADP
ijtc-844	227	13	tax	tax	NOUN
ijtc-844	227	14	revenue	revenue	NOUN
ijtc-844	227	15	determinants	determinant	NOUN
ijtc-844	227	16	in	in	ADP
ijtc-844	227	17	n-11	n-11	PROPN
ijtc-844	227	18	:	:	PUNCT
ijtc-844	227	19	the	the	DET
ijtc-844	227	20	moderating	moderate	VERB
ijtc-844	227	21	role	role	NOUN
ijtc-844	227	22	of	of	ADP
ijtc-844	227	23	regulatory	regulatory	ADJ
ijtc-844	227	24	quality	quality	NOUN
ijtc-844	227	25	pascal	pascal	NOUN
ijtc-844	227	26	and	and	CCONJ
ijtc-844	227	27	wijaya	wijaya	PROPN
ijtc-844	227	28	640	640	NUM
ijtc-844	227	29	|	|	NOUN
ijtc-844	227	30	ilomata	ilomata	NOUN
ijtc-844	227	31	international	international	ADJ
ijtc-844	227	32	journal	journal	NOUN
ijtc-844	227	33	of	of	ADP
ijtc-844	227	34	tax	tax	PROPN
ijtc-844	227	35	&	&	CCONJ
ijtc-844	227	36	accounting	accounting	PROPN
ijtc-844	227	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	227	38	reduces	reduce	VERB
ijtc-844	227	39	fdi	fdi	NOUN
ijtc-844	227	40	and	and	CCONJ
ijtc-844	227	41	results	result	NOUN
ijtc-844	227	42	in	in	ADP
ijtc-844	227	43	a	a	DET
ijtc-844	227	44	decrease	decrease	NOUN
ijtc-844	227	45	of	of	ADP
ijtc-844	227	46	the	the	DET
ijtc-844	227	47	potential	potential	ADJ
ijtc-844	227	48	tax	tax	NOUN
ijtc-844	227	49	revenue	revenue	NOUN
ijtc-844	227	50	from	from	ADP
ijtc-844	227	51	the	the	DET
ijtc-844	227	52	the	the	DET
ijtc-844	227	53	utilization	utilization	NOUN
ijtc-844	227	54	of	of	ADP
ijtc-844	227	55	these	these	DET
ijtc-844	227	56	investments	investment	NOUN
ijtc-844	227	57	.	.	PUNCT
ijtc-844	228	1	for	for	ADP
ijtc-844	228	2	the	the	DET
ijtc-844	228	3	regulatory	regulatory	ADJ
ijtc-844	228	4	quality	quality	NOUN
ijtc-844	228	5	variable	variable	NOUN
ijtc-844	228	6	itself	itself	PRON
ijtc-844	228	7	,	,	PUNCT
ijtc-844	228	8	it	it	PRON
ijtc-844	228	9	shows	show	VERB
ijtc-844	228	10	a	a	DET
ijtc-844	228	11	significant	significant	ADJ
ijtc-844	228	12	positive	positive	ADJ
ijtc-844	228	13	effect	effect	NOUN
ijtc-844	228	14	on	on	ADP
ijtc-844	228	15	tax	tax	NOUN
ijtc-844	228	16	revenue	revenue	NOUN
ijtc-844	228	17	as	as	SCONJ
ijtc-844	228	18	indicated	indicate	VERB
ijtc-844	228	19	by	by	ADP
ijtc-844	228	20	a	a	DET
ijtc-844	228	21	coefficient	coefficient	NOUN
ijtc-844	228	22	value	value	NOUN
ijtc-844	228	23	of	of	ADP
ijtc-844	228	24	2.09	2.09	NUM
ijtc-844	228	25	and	and	CCONJ
ijtc-844	228	26	a	a	DET
ijtc-844	228	27	z	z	NOUN
ijtc-844	228	28	-	-	PUNCT
ijtc-844	228	29	test	test	NOUN
ijtc-844	228	30	result	result	NOUN
ijtc-844	228	31	of	of	ADP
ijtc-844	228	32	0.028	0.028	NUM
ijtc-844	228	33	.	.	PUNCT
ijtc-844	229	1	if	if	SCONJ
ijtc-844	229	2	interpreted	interpret	VERB
ijtc-844	229	3	,	,	PUNCT
ijtc-844	229	4	an	an	DET
ijtc-844	229	5	increase	increase	NOUN
ijtc-844	229	6	in	in	ADP
ijtc-844	229	7	regulatory	regulatory	ADJ
ijtc-844	229	8	quality	quality	NOUN
ijtc-844	229	9	by	by	ADP
ijtc-844	229	10	one	one	NUM
ijtc-844	229	11	signifies	signify	VERB
ijtc-844	229	12	the	the	DET
ijtc-844	229	13	tax	tax	NOUN
ijtc-844	229	14	revenue	revenue	NOUN
ijtc-844	229	15	by	by	ADP
ijtc-844	229	16	2.09	2.09	NUM
ijtc-844	229	17	%	%	NOUN
ijtc-844	229	18	and	and	CCONJ
ijtc-844	229	19	it	it	PRON
ijtc-844	229	20	is	be	AUX
ijtc-844	229	21	obviously	obviously	ADV
ijtc-844	229	22	in	in	ADP
ijtc-844	229	23	line	line	NOUN
ijtc-844	229	24	with	with	ADP
ijtc-844	229	25	the	the	DET
ijtc-844	229	26	hypothesis	hypothesis	NOUN
ijtc-844	229	27	.	.	PUNCT
ijtc-844	230	1	this	this	PRON
ijtc-844	230	2	suggests	suggest	VERB
ijtc-844	230	3	that	that	SCONJ
ijtc-844	230	4	regulatory	regulatory	ADJ
ijtc-844	230	5	quality	quality	NOUN
ijtc-844	230	6	plays	play	VERB
ijtc-844	230	7	an	an	DET
ijtc-844	230	8	crucial	crucial	ADJ
ijtc-844	230	9	role	role	NOUN
ijtc-844	230	10	in	in	ADP
ijtc-844	230	11	increasing	increase	VERB
ijtc-844	230	12	tax	tax	NOUN
ijtc-844	230	13	revenue	revenue	NOUN
ijtc-844	230	14	in	in	ADP
ijtc-844	230	15	n-11	n-11	PROPN
ijtc-844	230	16	countries	country	NOUN
ijtc-844	230	17	.	.	PUNCT
ijtc-844	231	1	similar	similar	ADJ
ijtc-844	231	2	results	result	NOUN
ijtc-844	231	3	were	be	AUX
ijtc-844	231	4	found	find	VERB
ijtc-844	231	5	by	by	ADP
ijtc-844	231	6	syadullah	syadullah	PROPN
ijtc-844	231	7	(	(	PUNCT
ijtc-844	231	8	2015	2015	NUM
ijtc-844	231	9	)	)	PUNCT
ijtc-844	231	10	who	who	PRON
ijtc-844	231	11	stated	state	VERB
ijtc-844	231	12	that	that	SCONJ
ijtc-844	231	13	regulatory	regulatory	ADJ
ijtc-844	231	14	quality	quality	NOUN
ijtc-844	231	15	has	have	VERB
ijtc-844	231	16	a	a	DET
ijtc-844	231	17	positive	positive	ADJ
ijtc-844	231	18	impact	impact	NOUN
ijtc-844	231	19	on	on	ADP
ijtc-844	231	20	tax	tax	NOUN
ijtc-844	231	21	revenue	revenue	NOUN
ijtc-844	231	22	,	,	PUNCT
ijtc-844	231	23	where	where	SCONJ
ijtc-844	231	24	good	good	ADJ
ijtc-844	231	25	government	government	NOUN
ijtc-844	231	26	policies	policy	NOUN
ijtc-844	231	27	and	and	CCONJ
ijtc-844	231	28	regulations	regulation	NOUN
ijtc-844	231	29	towards	towards	ADP
ijtc-844	231	30	the	the	DET
ijtc-844	231	31	private	private	ADJ
ijtc-844	231	32	sector	sector	NOUN
ijtc-844	231	33	improves	improve	VERB
ijtc-844	231	34	tax	tax	NOUN
ijtc-844	231	35	revenue	revenue	NOUN
ijtc-844	231	36	.	.	PUNCT
ijtc-844	232	1	in	in	ADP
ijtc-844	232	2	addition	addition	NOUN
ijtc-844	232	3	,	,	PUNCT
ijtc-844	232	4	asmah	asmah	PROPN
ijtc-844	232	5	et	et	PROPN
ijtc-844	232	6	al	al	PROPN
ijtc-844	232	7	.	.	PROPN
ijtc-844	232	8	(	(	PUNCT
ijtc-844	232	9	2020	2020	NUM
ijtc-844	232	10	)	)	PUNCT
ijtc-844	232	11	found	find	VERB
ijtc-844	232	12	that	that	SCONJ
ijtc-844	232	13	an	an	DET
ijtc-844	232	14	increase	increase	NOUN
ijtc-844	232	15	in	in	ADP
ijtc-844	232	16	regulatory	regulatory	ADJ
ijtc-844	232	17	quality	quality	NOUN
ijtc-844	232	18	will	will	AUX
ijtc-844	232	19	be	be	AUX
ijtc-844	232	20	followed	follow	VERB
ijtc-844	232	21	by	by	ADP
ijtc-844	232	22	an	an	DET
ijtc-844	232	23	increase	increase	NOUN
ijtc-844	232	24	in	in	ADP
ijtc-844	232	25	tax	tax	NOUN
ijtc-844	232	26	revenue	revenue	NOUN
ijtc-844	232	27	.	.	PUNCT
ijtc-844	233	1	nevertheless	nevertheless	ADV
ijtc-844	233	2	,	,	PUNCT
ijtc-844	233	3	several	several	ADJ
ijtc-844	233	4	research	research	NOUN
ijtc-844	233	5	results	result	NOUN
ijtc-844	233	6	do	do	AUX
ijtc-844	233	7	not	not	PART
ijtc-844	233	8	match	match	VERB
ijtc-844	233	9	the	the	DET
ijtc-844	233	10	findings	finding	NOUN
ijtc-844	233	11	.	.	PUNCT
ijtc-844	234	1	yaru	yaru	PROPN
ijtc-844	234	2	&	&	CCONJ
ijtc-844	234	3	raji	raji	PROPN
ijtc-844	234	4	(	(	PUNCT
ijtc-844	234	5	2022	2022	NUM
ijtc-844	234	6	)	)	PUNCT
ijtc-844	234	7	argued	argue	VERB
ijtc-844	234	8	that	that	SCONJ
ijtc-844	234	9	regulatory	regulatory	ADJ
ijtc-844	234	10	quality	quality	NOUN
ijtc-844	234	11	has	have	VERB
ijtc-844	234	12	no	no	DET
ijtc-844	234	13	impact	impact	NOUN
ijtc-844	234	14	on	on	ADP
ijtc-844	234	15	tax	tax	NOUN
ijtc-844	234	16	revenue	revenue	NOUN
ijtc-844	234	17	,	,	PUNCT
ijtc-844	234	18	whereas	whereas	SCONJ
ijtc-844	234	19	salman	salman	PROPN
ijtc-844	234	20	et	et	PROPN
ijtc-844	234	21	al	al	PROPN
ijtc-844	234	22	.	.	PROPN
ijtc-844	235	1	(	(	PUNCT
ijtc-844	235	2	2022	2022	NUM
ijtc-844	235	3	)	)	PUNCT
ijtc-844	235	4	stated	state	VERB
ijtc-844	235	5	that	that	SCONJ
ijtc-844	235	6	the	the	DET
ijtc-844	235	7	government	government	NOUN
ijtc-844	235	8	's	's	PART
ijtc-844	235	9	ability	ability	NOUN
ijtc-844	235	10	to	to	PART
ijtc-844	235	11	formulate	formulate	VERB
ijtc-844	235	12	and	and	CCONJ
ijtc-844	235	13	implement	implement	VERB
ijtc-844	235	14	the	the	DET
ijtc-844	235	15	development	development	NOUN
ijtc-844	235	16	policies	policy	NOUN
ijtc-844	235	17	of	of	ADP
ijtc-844	235	18	private	private	ADJ
ijtc-844	235	19	sectors	sector	NOUN
ijtc-844	235	20	has	have	VERB
ijtc-844	235	21	no	no	DET
ijtc-844	235	22	correlation	correlation	NOUN
ijtc-844	235	23	with	with	ADP
ijtc-844	235	24	the	the	DET
ijtc-844	235	25	level	level	NOUN
ijtc-844	235	26	of	of	ADP
ijtc-844	235	27	the	the	DET
ijtc-844	235	28	economy	economy	NOUN
ijtc-844	235	29	.	.	PUNCT
ijtc-844	236	1	conclusions	conclusion	NOUN
ijtc-844	236	2	this	this	DET
ijtc-844	236	3	study	study	NOUN
ijtc-844	236	4	examines	examine	VERB
ijtc-844	236	5	the	the	DET
ijtc-844	236	6	effects	effect	NOUN
ijtc-844	236	7	of	of	ADP
ijtc-844	236	8	the	the	DET
ijtc-844	236	9	agricultural	agricultural	ADJ
ijtc-844	236	10	sector	sector	NOUN
ijtc-844	236	11	,	,	PUNCT
ijtc-844	236	12	fdi	fdi	PROPN
ijtc-844	236	13	,	,	PUNCT
ijtc-844	236	14	and	and	CCONJ
ijtc-844	236	15	the	the	DET
ijtc-844	236	16	moderating	moderate	VERB
ijtc-844	236	17	variable	variable	NOUN
ijtc-844	236	18	of	of	ADP
ijtc-844	236	19	regulatory	regulatory	ADJ
ijtc-844	236	20	quality	quality	NOUN
ijtc-844	236	21	on	on	ADP
ijtc-844	236	22	tax	tax	NOUN
ijtc-844	236	23	revenue	revenue	NOUN
ijtc-844	236	24	in	in	ADP
ijtc-844	236	25	n-11	n-11	PROPN
ijtc-844	236	26	countries	country	NOUN
ijtc-844	236	27	.	.	PUNCT
ijtc-844	237	1	the	the	DET
ijtc-844	237	2	results	result	NOUN
ijtc-844	237	3	indicate	indicate	VERB
ijtc-844	237	4	that	that	SCONJ
ijtc-844	237	5	the	the	DET
ijtc-844	237	6	agricultural	agricultural	ADJ
ijtc-844	237	7	sector	sector	NOUN
ijtc-844	237	8	,	,	PUNCT
ijtc-844	237	9	fdi	fdi	PROPN
ijtc-844	237	10	,	,	PUNCT
ijtc-844	237	11	agriculture	agriculture	NOUN
ijtc-844	237	12	moderated	moderate	VERB
ijtc-844	237	13	by	by	ADP
ijtc-844	237	14	regulatory	regulatory	ADJ
ijtc-844	237	15	quality	quality	NOUN
ijtc-844	237	16	,	,	PUNCT
ijtc-844	237	17	fdi	fdi	NOUN
ijtc-844	237	18	moderated	moderate	VERB
ijtc-844	237	19	by	by	ADP
ijtc-844	237	20	regulatory	regulatory	ADJ
ijtc-844	237	21	quality	quality	NOUN
ijtc-844	237	22	,	,	PUNCT
ijtc-844	237	23	and	and	CCONJ
ijtc-844	237	24	regulatory	regulatory	ADJ
ijtc-844	237	25	quality	quality	NOUN
ijtc-844	237	26	simultaneously	simultaneously	ADV
ijtc-844	237	27	affect	affect	VERB
ijtc-844	237	28	tax	tax	NOUN
ijtc-844	237	29	revenue	revenue	NOUN
ijtc-844	237	30	.	.	PUNCT
ijtc-844	238	1	partially	partially	ADV
ijtc-844	238	2	,	,	PUNCT
ijtc-844	238	3	the	the	DET
ijtc-844	238	4	agricultural	agricultural	ADJ
ijtc-844	238	5	sector	sector	NOUN
ijtc-844	238	6	shows	show	VERB
ijtc-844	238	7	no	no	DET
ijtc-844	238	8	effect	effect	NOUN
ijtc-844	238	9	on	on	ADP
ijtc-844	238	10	tax	tax	NOUN
ijtc-844	238	11	revenue	revenue	NOUN
ijtc-844	238	12	.	.	PUNCT
ijtc-844	239	1	meanwhile	meanwhile	ADV
ijtc-844	239	2	,	,	PUNCT
ijtc-844	239	3	fdi	fdi	PROPN
ijtc-844	239	4	,	,	PUNCT
ijtc-844	239	5	the	the	DET
ijtc-844	239	6	agricultural	agricultural	ADJ
ijtc-844	239	7	sector	sector	NOUN
ijtc-844	239	8	moderated	moderate	VERB
ijtc-844	239	9	by	by	ADP
ijtc-844	239	10	regulatory	regulatory	ADJ
ijtc-844	239	11	quality	quality	NOUN
ijtc-844	239	12	,	,	PUNCT
ijtc-844	239	13	and	and	CCONJ
ijtc-844	239	14	regulatory	regulatory	ADJ
ijtc-844	239	15	quality	quality	NOUN
ijtc-844	239	16	affect	affect	VERB
ijtc-844	239	17	tax	tax	NOUN
ijtc-844	239	18	revenue	revenue	NOUN
ijtc-844	239	19	positively	positively	ADV
ijtc-844	239	20	and	and	CCONJ
ijtc-844	239	21	significantly	significantly	ADV
ijtc-844	239	22	.	.	PUNCT
ijtc-844	240	1	however	however	ADV
ijtc-844	240	2	,	,	PUNCT
ijtc-844	240	3	when	when	SCONJ
ijtc-844	240	4	the	the	DET
ijtc-844	240	5	fdi	fdi	ADJ
ijtc-844	240	6	variable	variable	NOUN
ijtc-844	240	7	is	be	AUX
ijtc-844	240	8	moderated	moderate	VERB
ijtc-844	240	9	by	by	ADP
ijtc-844	240	10	regulatory	regulatory	ADJ
ijtc-844	240	11	quality	quality	NOUN
ijtc-844	240	12	,	,	PUNCT
ijtc-844	240	13	it	it	PRON
ijtc-844	240	14	shows	show	VERB
ijtc-844	240	15	a	a	DET
ijtc-844	240	16	significant	significant	ADJ
ijtc-844	240	17	negative	negative	ADJ
ijtc-844	240	18	effect	effect	NOUN
ijtc-844	240	19	on	on	ADP
ijtc-844	240	20	tax	tax	NOUN
ijtc-844	240	21	revenue	revenue	NOUN
ijtc-844	240	22	.	.	PUNCT
ijtc-844	241	1	from	from	ADP
ijtc-844	241	2	the	the	DET
ijtc-844	241	3	findings	finding	NOUN
ijtc-844	241	4	,	,	PUNCT
ijtc-844	241	5	it	it	PRON
ijtc-844	241	6	is	be	AUX
ijtc-844	241	7	suggested	suggest	VERB
ijtc-844	241	8	that	that	SCONJ
ijtc-844	241	9	governments	government	NOUN
ijtc-844	241	10	in	in	ADP
ijtc-844	241	11	n-11	n-11	NOUN
ijtc-844	241	12	countries	country	NOUN
ijtc-844	241	13	not	not	PART
ijtc-844	241	14	spend	spend	VERB
ijtc-844	241	15	resources	resource	NOUN
ijtc-844	241	16	on	on	ADP
ijtc-844	241	17	regulating	regulate	VERB
ijtc-844	241	18	the	the	DET
ijtc-844	241	19	fdi	fdi	NOUN
ijtc-844	241	20	sector	sector	NOUN
ijtc-844	241	21	,	,	PUNCT
ijtc-844	241	22	especially	especially	ADV
ijtc-844	241	23	when	when	SCONJ
ijtc-844	241	24	the	the	DET
ijtc-844	241	25	aim	aim	NOUN
ijtc-844	241	26	is	be	AUX
ijtc-844	241	27	increasing	increase	VERB
ijtc-844	241	28	tax	tax	NOUN
ijtc-844	241	29	revenue	revenue	NOUN
ijtc-844	241	30	.	.	PUNCT
ijtc-844	242	1	this	this	PRON
ijtc-844	242	2	is	be	AUX
ijtc-844	242	3	because	because	SCONJ
ijtc-844	242	4	the	the	DET
ijtc-844	242	5	quality	quality	NOUN
ijtc-844	242	6	of	of	ADP
ijtc-844	242	7	regulations	regulation	NOUN
ijtc-844	242	8	will	will	AUX
ijtc-844	242	9	reduce	reduce	VERB
ijtc-844	242	10	tax	tax	NOUN
ijtc-844	242	11	revenue	revenue	NOUN
ijtc-844	242	12	from	from	ADP
ijtc-844	242	13	fdi	fdi	PROPN
ijtc-844	242	14	.	.	PUNCT
ijtc-844	243	1	instead	instead	ADV
ijtc-844	243	2	,	,	PUNCT
ijtc-844	243	3	the	the	DET
ijtc-844	243	4	government	government	NOUN
ijtc-844	243	5	should	should	AUX
ijtc-844	243	6	issue	issue	VERB
ijtc-844	243	7	quality	quality	NOUN
ijtc-844	243	8	regulations	regulation	NOUN
ijtc-844	243	9	in	in	ADP
ijtc-844	243	10	other	other	ADJ
ijtc-844	243	11	sectors	sector	NOUN
ijtc-844	243	12	,	,	PUNCT
ijtc-844	243	13	such	such	ADJ
ijtc-844	243	14	as	as	ADP
ijtc-844	243	15	agriculture	agriculture	NOUN
ijtc-844	243	16	,	,	PUNCT
ijtc-844	243	17	and	and	CCONJ
ijtc-844	243	18	based	base	VERB
ijtc-844	243	19	on	on	ADP
ijtc-844	243	20	the	the	DET
ijtc-844	243	21	analysis	analysis	NOUN
ijtc-844	243	22	,	,	PUNCT
ijtc-844	243	23	agriculture	agriculture	NOUN
ijtc-844	243	24	will	will	AUX
ijtc-844	243	25	have	have	VERB
ijtc-844	243	26	a	a	DET
ijtc-844	243	27	positive	positive	ADJ
ijtc-844	243	28	impact	impact	NOUN
ijtc-844	243	29	on	on	ADP
ijtc-844	243	30	tax	tax	NOUN
ijtc-844	243	31	revenue	revenue	NOUN
ijtc-844	243	32	.	.	PUNCT
ijtc-844	244	1	moreover	moreover	ADV
ijtc-844	244	2	,	,	PUNCT
ijtc-844	244	3	the	the	DET
ijtc-844	244	4	government	government	NOUN
ijtc-844	244	5	needs	need	VERB
ijtc-844	244	6	to	to	PART
ijtc-844	244	7	encourage	encourage	VERB
ijtc-844	244	8	the	the	DET
ijtc-844	244	9	entry	entry	NOUN
ijtc-844	244	10	to	to	ADP
ijtc-844	244	11	foreign	foreign	ADJ
ijtc-844	244	12	investment	investment	NOUN
ijtc-844	244	13	into	into	ADP
ijtc-844	244	14	n-11	n-11	PROPN
ijtc-844	244	15	countries	country	NOUN
ijtc-844	244	16	for	for	ADP
ijtc-844	244	17	the	the	DET
ijtc-844	244	18	purpose	purpose	NOUN
ijtc-844	244	19	of	of	ADP
ijtc-844	244	20	increasing	increase	VERB
ijtc-844	244	21	the	the	DET
ijtc-844	244	22	tax	tax	NOUN
ijtc-844	244	23	revenue	revenue	NOUN
ijtc-844	244	24	.	.	PUNCT
ijtc-844	245	1	it	it	PRON
ijtc-844	245	2	is	be	AUX
ijtc-844	245	3	obvious	obvious	ADJ
ijtc-844	245	4	that	that	SCONJ
ijtc-844	245	5	the	the	DET
ijtc-844	245	6	proper	proper	ADJ
ijtc-844	245	7	overall	overall	ADJ
ijtc-844	245	8	regulatory	regulatory	ADJ
ijtc-844	245	9	quality	quality	NOUN
ijtc-844	245	10	have	have	VERB
ijtc-844	245	11	a	a	DET
ijtc-844	245	12	significant	significant	ADJ
ijtc-844	245	13	impact	impact	NOUN
ijtc-844	245	14	on	on	ADP
ijtc-844	245	15	increasing	increase	VERB
ijtc-844	245	16	tax	tax	NOUN
ijtc-844	245	17	revenue	revenue	NOUN
ijtc-844	245	18	.	.	PUNCT
ijtc-844	246	1	nevertheless	nevertheless	ADV
ijtc-844	246	2	,	,	PUNCT
ijtc-844	246	3	this	this	DET
ijtc-844	246	4	study	study	NOUN
ijtc-844	246	5	has	have	VERB
ijtc-844	246	6	limitations	limitation	NOUN
ijtc-844	246	7	,	,	PUNCT
ijtc-844	246	8	in	in	ADP
ijtc-844	246	9	which	which	PRON
ijtc-844	246	10	only	only	ADV
ijtc-844	246	11	fdi	fdi	VERB
ijtc-844	246	12	inflow	inflow	NOUN
ijtc-844	246	13	as	as	ADP
ijtc-844	246	14	a	a	DET
ijtc-844	246	15	proxy	proxy	NOUN
ijtc-844	246	16	for	for	ADP
ijtc-844	246	17	fdi	fdi	NOUN
ijtc-844	246	18	and	and	CCONJ
ijtc-844	246	19	a	a	DET
ijtc-844	246	20	short	short	ADJ
ijtc-844	246	21	time	time	NOUN
ijtc-844	246	22	span	span	NOUN
ijtc-844	246	23	are	be	AUX
ijtc-844	246	24	used	use	VERB
ijtc-844	246	25	.	.	PUNCT
ijtc-844	247	1	for	for	ADP
ijtc-844	247	2	future	future	ADJ
ijtc-844	247	3	research	research	NOUN
ijtc-844	247	4	,	,	PUNCT
ijtc-844	247	5	it	it	PRON
ijtc-844	247	6	is	be	AUX
ijtc-844	247	7	recommended	recommend	VERB
ijtc-844	247	8	that	that	SCONJ
ijtc-844	247	9	not	not	PART
ijtc-844	247	10	only	only	ADV
ijtc-844	247	11	the	the	DET
ijtc-844	247	12	fdi	fdi	ADJ
ijtc-844	247	13	inflow	inflow	NOUN
ijtc-844	247	14	variable	variable	NOUN
ijtc-844	247	15	but	but	CCONJ
ijtc-844	247	16	also	also	ADV
ijtc-844	247	17	the	the	DET
ijtc-844	247	18	fdi	fdi	NOUN
ijtc-844	247	19	outflow	outflow	NOUN
ijtc-844	247	20	and	and	CCONJ
ijtc-844	247	21	a	a	DET
ijtc-844	247	22	longer	long	ADJ
ijtc-844	247	23	time	time	NOUN
ijtc-844	247	24	span	span	NOUN
ijtc-844	247	25	be	be	AUX
ijtc-844	247	26	considered	consider	VERB
ijtc-844	247	27	.	.	PUNCT
ijtc-844	248	1	moreover	moreover	ADV
ijtc-844	248	2	,	,	PUNCT
ijtc-844	248	3	it	it	PRON
ijtc-844	248	4	is	be	AUX
ijtc-844	248	5	necessary	necessary	ADJ
ijtc-844	248	6	to	to	PART
ijtc-844	248	7	investigate	investigate	VERB
ijtc-844	248	8	how	how	SCONJ
ijtc-844	248	9	the	the	DET
ijtc-844	248	10	moderating	moderate	VERB
ijtc-844	248	11	variables	variable	NOUN
ijtc-844	248	12	of	of	ADP
ijtc-844	248	13	corruption	corruption	NOUN
ijtc-844	248	14	control	control	NOUN
ijtc-844	248	15	and	and	CCONJ
ijtc-844	248	16	the	the	DET
ijtc-844	248	17	rule	rule	NOUN
ijtc-844	248	18	of	of	ADP
ijtc-844	248	19	law	law	NOUN
ijtc-844	248	20	affect	affect	VERB
ijtc-844	248	21	the	the	DET
ijtc-844	248	22	tax	tax	NOUN
ijtc-844	248	23	revenue	revenue	NOUN
ijtc-844	248	24	.	.	PUNCT
ijtc-844	249	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	249	2	searching	search	VERB
ijtc-844	249	3	for	for	ADP
ijtc-844	249	4	tax	tax	NOUN
ijtc-844	249	5	revenue	revenue	NOUN
ijtc-844	249	6	determinants	determinant	NOUN
ijtc-844	249	7	in	in	ADP
ijtc-844	249	8	n-11	n-11	PROPN
ijtc-844	249	9	:	:	PUNCT
ijtc-844	249	10	the	the	DET
ijtc-844	249	11	moderating	moderate	VERB
ijtc-844	249	12	role	role	NOUN
ijtc-844	249	13	of	of	ADP
ijtc-844	249	14	regulatory	regulatory	ADJ
ijtc-844	249	15	quality	quality	NOUN
ijtc-844	249	16	pascal	pascal	NOUN
ijtc-844	249	17	and	and	CCONJ
ijtc-844	249	18	wijaya	wijaya	PROPN
ijtc-844	249	19	641	641	NUM
ijtc-844	249	20	|	|	ADV
ijtc-844	249	21	ilomata	ilomata	PROPN
ijtc-844	249	22	international	international	ADJ
ijtc-844	249	23	journal	journal	NOUN
ijtc-844	249	24	of	of	ADP
ijtc-844	249	25	tax	tax	PROPN
ijtc-844	249	26	&	&	CCONJ
ijtc-844	249	27	accounting	accounting	PROPN
ijtc-844	249	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	249	29	references	reference	NOUN
ijtc-844	249	30	ajaz	ajaz	PROPN
ijtc-844	249	31	,	,	PUNCT
ijtc-844	249	32	t.	t.	PROPN
ijtc-844	249	33	,	,	PUNCT
ijtc-844	249	34	&	&	CCONJ
ijtc-844	249	35	ahmad	ahmad	PROPN
ijtc-844	249	36	,	,	PUNCT
ijtc-844	249	37	e.	e.	PROPN
ijtc-844	249	38	(	(	PUNCT
ijtc-844	249	39	2010	2010	NUM
ijtc-844	249	40	)	)	PUNCT
ijtc-844	249	41	.	.	PUNCT
ijtc-844	250	1	the	the	DET
ijtc-844	250	2	effect	effect	NOUN
ijtc-844	250	3	of	of	ADP
ijtc-844	250	4	corruption	corruption	NOUN
ijtc-844	250	5	and	and	CCONJ
ijtc-844	250	6	governance	governance	NOUN
ijtc-844	250	7	on	on	ADP
ijtc-844	250	8	tax	tax	NOUN
ijtc-844	250	9	revenues	revenue	NOUN
ijtc-844	250	10	.	.	PUNCT
ijtc-844	251	1	the	the	DET
ijtc-844	251	2	pakistan	pakistan	PROPN
ijtc-844	251	3	development	development	PROPN
ijtc-844	251	4	review	review	PROPN
ijtc-844	251	5	,	,	PUNCT
ijtc-844	251	6	49	49	NUM
ijtc-844	251	7	,	,	PUNCT
ijtc-844	251	8	405–417	405–417	NUM
ijtc-844	251	9	.	.	PUNCT
ijtc-844	252	1	https://doi.org/10.2307/41428665	https://doi.org/10.2307/41428665	ADV
ijtc-844	252	2	aldaba	aldaba	PROPN
ijtc-844	252	3	,	,	PUNCT
ijtc-844	252	4	r.	r.	PROPN
ijtc-844	252	5	m.	m.	PROPN
ijtc-844	252	6	,	,	PUNCT
ijtc-844	252	7	&	&	CCONJ
ijtc-844	252	8	quejada	quejada	PROPN
ijtc-844	252	9	,	,	PUNCT
ijtc-844	252	10	a.	a.	PROPN
ijtc-844	252	11	d.	d.	PROPN
ijtc-844	252	12	(	(	PUNCT
ijtc-844	252	13	2022	2022	NUM
ijtc-844	252	14	)	)	PUNCT
ijtc-844	252	15	.	.	PUNCT
ijtc-844	253	1	fdi	fdi	NOUN
ijtc-844	253	2	spillover	spillover	NOUN
ijtc-844	253	3	effects	effect	NOUN
ijtc-844	253	4	:	:	PUNCT
ijtc-844	253	5	evidence	evidence	NOUN
ijtc-844	253	6	from	from	ADP
ijtc-844	253	7	the	the	DET
ijtc-844	253	8	philippines	philippine	NOUN
ijtc-844	253	9	.	.	PUNCT
ijtc-844	254	1	economic	economic	ADJ
ijtc-844	254	2	research	research	PROPN
ijtc-844	254	3	institute	institute	PROPN
ijtc-844	254	4	for	for	ADP
ijtc-844	254	5	asean	asean	PROPN
ijtc-844	254	6	and	and	CCONJ
ijtc-844	254	7	east	east	PROPN
ijtc-844	254	8	asia	asia	PROPN
ijtc-844	254	9	.	.	PUNCT
ijtc-844	255	1	aslam	aslam	PROPN
ijtc-844	255	2	,	,	PUNCT
ijtc-844	255	3	a.	a.	PROPN
ijtc-844	255	4	l.	l.	PROPN
ijtc-844	255	5	m.	m.	PROPN
ijtc-844	255	6	(	(	PUNCT
ijtc-844	255	7	2015	2015	NUM
ijtc-844	255	8	,	,	PUNCT
ijtc-844	255	9	march	march	PROPN
ijtc-844	255	10	4	4	NUM
ijtc-844	255	11	)	)	PUNCT
ijtc-844	255	12	.	.	PUNCT
ijtc-844	256	1	a	a	DET
ijtc-844	256	2	case	case	NOUN
ijtc-844	256	3	study	study	NOUN
ijtc-844	256	4	of	of	ADP
ijtc-844	256	5	cointegration	cointegration	NOUN
ijtc-844	256	6	relationship	relationship	NOUN
ijtc-844	256	7	between	between	ADP
ijtc-844	256	8	tax	tax	NOUN
ijtc-844	256	9	revenue	revenue	NOUN
ijtc-844	256	10	and	and	CCONJ
ijtc-844	256	11	foreign	foreign	ADJ
ijtc-844	256	12	direct	direct	ADJ
ijtc-844	256	13	investment	investment	NOUN
ijtc-844	256	14	.	.	PUNCT
ijtc-844	257	1	faculty	faculty	NOUN
ijtc-844	257	2	of	of	ADP
ijtc-844	257	3	islamic	islamic	ADJ
ijtc-844	257	4	studies	study	NOUN
ijtc-844	257	5	and	and	CCONJ
ijtc-844	257	6	arabic	arabic	ADJ
ijtc-844	257	7	language	language	NOUN
ijtc-844	257	8	,	,	PUNCT
ijtc-844	257	9	south	south	ADJ
ijtc-844	257	10	eastern	eastern	ADJ
ijtc-844	257	11	university	university	PROPN
ijtc-844	257	12	of	of	ADP
ijtc-844	257	13	sri	sri	PROPN
ijtc-844	257	14	lanka	lanka	PROPN
ijtc-844	257	15	.	.	PUNCT
ijtc-844	258	1	retrieved	retrieve	VERB
ijtc-844	258	2	from	from	ADP
ijtc-844	258	3	http://ir.lib.seu.ac.lk/handle/123456789/878	http://ir.lib.seu.ac.lk/handle/123456789/878	ADJ
ijtc-844	258	4	asmah	asmah	PROPN
ijtc-844	258	5	,	,	PUNCT
ijtc-844	258	6	e.	e.	PROPN
ijtc-844	258	7	e.	e.	PROPN
ijtc-844	258	8	,	,	PUNCT
ijtc-844	258	9	kwaw	kwaw	PROPN
ijtc-844	258	10	andoh	andoh	PROPN
ijtc-844	258	11	,	,	PUNCT
ijtc-844	258	12	f.	f.	PROPN
ijtc-844	258	13	,	,	PUNCT
ijtc-844	258	14	&	&	CCONJ
ijtc-844	258	15	titriku	titriku	PROPN
ijtc-844	258	16	,	,	PUNCT
ijtc-844	258	17	e.	e.	PROPN
ijtc-844	258	18	(	(	PUNCT
ijtc-844	258	19	2020	2020	NUM
ijtc-844	258	20	)	)	PUNCT
ijtc-844	258	21	.	.	PUNCT
ijtc-844	259	1	trade	trade	NOUN
ijtc-844	259	2	misinvoicing	misinvoice	VERB
ijtc-844	259	3	effects	effect	NOUN
ijtc-844	259	4	on	on	ADP
ijtc-844	259	5	tax	tax	NOUN
ijtc-844	259	6	revenue	revenue	NOUN
ijtc-844	259	7	in	in	ADP
ijtc-844	259	8	sub‐saharan	sub‐saharan	VERB
ijtc-844	259	9	africa	africa	PROPN
ijtc-844	259	10	:	:	PUNCT
ijtc-844	259	11	the	the	DET
ijtc-844	259	12	role	role	NOUN
ijtc-844	259	13	of	of	ADP
ijtc-844	259	14	tax	tax	NOUN
ijtc-844	259	15	holidays	holiday	NOUN
ijtc-844	259	16	and	and	CCONJ
ijtc-844	259	17	regulatory	regulatory	ADJ
ijtc-844	259	18	quality	quality	NOUN
ijtc-844	259	19	.	.	PUNCT
ijtc-844	260	1	annals	annal	NOUN
ijtc-844	260	2	of	of	ADP
ijtc-844	260	3	public	public	ADJ
ijtc-844	260	4	and	and	CCONJ
ijtc-844	260	5	cooperative	cooperative	ADJ
ijtc-844	260	6	economics	economic	NOUN
ijtc-844	260	7	,	,	PUNCT
ijtc-844	260	8	91(4	91(4	NUM
ijtc-844	260	9	)	)	PUNCT
ijtc-844	260	10	,	,	PUNCT
ijtc-844	260	11	649–672	649–672	NUM
ijtc-844	260	12	.	.	PUNCT
ijtc-844	261	1	https://doi.org/10.1111/apce.12289	https://doi.org/10.1111/apce.12289	PROPN
ijtc-844	261	2	azadi	azadi	PROPN
ijtc-844	261	3	,	,	PUNCT
ijtc-844	261	4	h.	h.	PROPN
ijtc-844	261	5	,	,	PUNCT
ijtc-844	261	6	&	&	CCONJ
ijtc-844	261	7	barati	barati	PROPN
ijtc-844	261	8	,	,	PUNCT
ijtc-844	261	9	a.	a.	NOUN
ijtc-844	261	10	a.	a.	NOUN
ijtc-844	261	11	(	(	PUNCT
ijtc-844	261	12	2013	2013	NUM
ijtc-844	261	13	)	)	PUNCT
ijtc-844	261	14	.	.	PUNCT
ijtc-844	262	1	agricultural	agricultural	ADJ
ijtc-844	262	2	land	land	NOUN
ijtc-844	262	3	conversion	conversion	NOUN
ijtc-844	262	4	drivers	driver	NOUN
ijtc-844	262	5	in	in	ADP
ijtc-844	262	6	northeast	northeast	ADJ
ijtc-844	262	7	iran	iran	PROPN
ijtc-844	262	8	.	.	PUNCT
ijtc-844	263	1	the	the	DET
ijtc-844	263	2	land	land	NOUN
ijtc-844	263	3	deal	deal	NOUN
ijtc-844	263	4	politics	politic	NOUN
ijtc-844	263	5	initiative	initiative	NOUN
ijtc-844	263	6	,	,	PUNCT
ijtc-844	263	7	working	working	NOUN
ijtc-844	263	8	paper	paper	NOUN
ijtc-844	263	9	,	,	PUNCT
ijtc-844	263	10	36	36	NUM
ijtc-844	263	11	.	.	PUNCT
ijtc-844	263	12	balıkçıoğlu	balıkçıoğlu	PROPN
ijtc-844	263	13	,	,	PUNCT
ijtc-844	263	14	e.	e.	PROPN
ijtc-844	263	15	,	,	PUNCT
ijtc-844	263	16	dalgıç	dalgıç	PROPN
ijtc-844	263	17	,	,	PUNCT
ijtc-844	263	18	b.	b.	PROPN
ijtc-844	263	19	,	,	PUNCT
ijtc-844	263	20	&	&	CCONJ
ijtc-844	263	21	fazlıoğlu	fazlıoğlu	PROPN
ijtc-844	263	22	,	,	PUNCT
ijtc-844	263	23	b.	b.	PROPN
ijtc-844	263	24	(	(	PUNCT
ijtc-844	263	25	2016	2016	NUM
ijtc-844	263	26	)	)	PUNCT
ijtc-844	263	27	.	.	PUNCT
ijtc-844	264	1	does	do	AUX
ijtc-844	264	2	foreign	foreign	ADJ
ijtc-844	264	3	capital	capital	NOUN
ijtc-844	264	4	increase	increase	VERB
ijtc-844	264	5	tax	tax	NOUN
ijtc-844	264	6	revenue	revenue	NOUN
ijtc-844	264	7	:	:	PUNCT
ijtc-844	264	8	the	the	DET
ijtc-844	264	9	turkish	turkish	ADJ
ijtc-844	264	10	case	case	NOUN
ijtc-844	264	11	.	.	PUNCT
ijtc-844	265	1	international	international	ADJ
ijtc-844	265	2	journal	journal	PROPN
ijtc-844	265	3	of	of	ADP
ijtc-844	265	4	economics	economic	NOUN
ijtc-844	265	5	and	and	CCONJ
ijtc-844	265	6	financial	financial	ADJ
ijtc-844	265	7	issues	issue	NOUN
ijtc-844	265	8	,	,	PUNCT
ijtc-844	265	9	6(2	6(2	NUM
ijtc-844	265	10	)	)	PUNCT
ijtc-844	265	11	,	,	PUNCT
ijtc-844	266	1	776–781	776–781	X
ijtc-844	266	2	.	.	PUNCT
ijtc-844	266	3	baltagi	baltagi	PROPN
ijtc-844	266	4	,	,	PUNCT
ijtc-844	266	5	b.	b.	PROPN
ijtc-844	266	6	h.	h.	PROPN
ijtc-844	266	7	(	(	PUNCT
ijtc-844	266	8	2021	2021	NUM
ijtc-844	266	9	)	)	PUNCT
ijtc-844	266	10	.	.	PUNCT
ijtc-844	267	1	econometric	econometric	ADJ
ijtc-844	267	2	analysis	analysis	NOUN
ijtc-844	267	3	of	of	ADP
ijtc-844	267	4	panel	panel	NOUN
ijtc-844	267	5	data	datum	NOUN
ijtc-844	267	6	.	.	PUNCT
ijtc-844	268	1	cham	cham	PROPN
ijtc-844	268	2	:	:	PUNCT
ijtc-844	268	3	springer	springer	NOUN
ijtc-844	268	4	international	international	ADJ
ijtc-844	268	5	publishing	publishing	NOUN
ijtc-844	268	6	.	.	PUNCT
ijtc-844	269	1	https://doi.org/10.1007/978-3-030-53953-5	https://doi.org/10.1007/978-3-030-53953-5	PROPN
ijtc-844	269	2	baltagi	baltagi	NOUN
ijtc-844	269	3	,	,	PUNCT
ijtc-844	269	4	b.	b.	PROPN
ijtc-844	269	5	h.	h.	PROPN
ijtc-844	269	6	,	,	PUNCT
ijtc-844	269	7	&	&	CCONJ
ijtc-844	269	8	wu	wu	PROPN
ijtc-844	269	9	,	,	PUNCT
ijtc-844	269	10	p.	p.	NOUN
ijtc-844	269	11	x.	x.	NOUN
ijtc-844	269	12	(	(	PUNCT
ijtc-844	269	13	1999	1999	NUM
ijtc-844	269	14	)	)	PUNCT
ijtc-844	269	15	.	.	PUNCT
ijtc-844	270	1	unequally	unequally	ADV
ijtc-844	270	2	spaced	space	VERB
ijtc-844	270	3	panel	panel	NOUN
ijtc-844	270	4	data	data	NOUN
ijtc-844	270	5	regressions	regression	NOUN
ijtc-844	270	6	with	with	ADP
ijtc-844	270	7	ar(1	ar(1	NOUN
ijtc-844	270	8	)	)	PUNCT
ijtc-844	270	9	disturbances	disturbance	NOUN
ijtc-844	270	10	.	.	PUNCT
ijtc-844	271	1	econometric	econometric	PROPN
ijtc-844	271	2	theory	theory	NOUN
ijtc-844	271	3	,	,	PUNCT
ijtc-844	271	4	15(6	15(6	NUM
ijtc-844	271	5	)	)	PUNCT
ijtc-844	271	6	,	,	PUNCT
ijtc-844	271	7	814–823	814–823	NUM
ijtc-844	271	8	.	.	PUNCT
ijtc-844	272	1	jstor	jstor	PROPN
ijtc-844	272	2	.	.	PUNCT
ijtc-844	273	1	retrieved	retrieve	VERB
ijtc-844	273	2	from	from	ADP
ijtc-844	273	3	jstor	jstor	NOUN
ijtc-844	273	4	.	.	PUNCT
ijtc-844	274	1	bird	bird	PROPN
ijtc-844	274	2	,	,	PUNCT
ijtc-844	274	3	r.	r.	PROPN
ijtc-844	274	4	m.	m.	PROPN
ijtc-844	274	5	,	,	PUNCT
ijtc-844	274	6	martinez	martinez	PROPN
ijtc-844	274	7	-	-	PUNCT
ijtc-844	274	8	vazquez	vazquez	PROPN
ijtc-844	274	9	,	,	PUNCT
ijtc-844	274	10	j.	j.	PROPN
ijtc-844	274	11	,	,	PUNCT
ijtc-844	274	12	&	&	CCONJ
ijtc-844	274	13	torgler	torgler	PROPN
ijtc-844	274	14	,	,	PUNCT
ijtc-844	274	15	b.	b.	PROPN
ijtc-844	274	16	(	(	PUNCT
ijtc-844	274	17	2005	2005	NUM
ijtc-844	274	18	)	)	PUNCT
ijtc-844	274	19	.	.	PUNCT
ijtc-844	275	1	societal	societal	ADJ
ijtc-844	275	2	institutions	institution	NOUN
ijtc-844	275	3	and	and	CCONJ
ijtc-844	275	4	tax	tax	NOUN
ijtc-844	275	5	effort	effort	NOUN
ijtc-844	275	6	in	in	ADP
ijtc-844	275	7	developing	develop	VERB
ijtc-844	275	8	countries	country	NOUN
ijtc-844	275	9	.	.	PUNCT
ijtc-844	276	1	ssrn	ssrn	PROPN
ijtc-844	276	2	electronic	electronic	ADJ
ijtc-844	276	3	journal	journal	NOUN
ijtc-844	276	4	.	.	PUNCT
ijtc-844	277	1	https://doi.org/10.2139/ssrn.662081	https://doi.org/10.2139/ssrn.662081	PROPN
ijtc-844	277	2	briones	briones	PROPN
ijtc-844	277	3	,	,	PUNCT
ijtc-844	277	4	r.	r.	PROPN
ijtc-844	277	5	m.	m.	PROPN
ijtc-844	277	6	(	(	PUNCT
ijtc-844	277	7	2021	2021	NUM
ijtc-844	277	8	)	)	PUNCT
ijtc-844	277	9	.	.	PUNCT
ijtc-844	278	1	philippine	philippine	ADJ
ijtc-844	278	2	agriculture	agriculture	NOUN
ijtc-844	278	3	:	:	PUNCT
ijtc-844	278	4	current	current	ADJ
ijtc-844	278	5	state	state	NOUN
ijtc-844	278	6	,	,	PUNCT
ijtc-844	278	7	challenges	challenge	NOUN
ijtc-844	278	8	,	,	PUNCT
ijtc-844	278	9	and	and	CCONJ
ijtc-844	278	10	ways	way	NOUN
ijtc-844	278	11	forward	forward	ADV
ijtc-844	278	12	.	.	PUNCT
ijtc-844	279	1	retrieved	retrieve	VERB
ijtc-844	279	2	from	from	ADP
ijtc-844	279	3	https://www.pids.gov.ph/publication/policy-notes/philippine-agriculture-currentstate-challenges-and-ways-forward	https://www.pids.gov.ph/publication/policy-notes/philippine-agriculture-currentstate-challenges-and-ways-forward	ADJ
ijtc-844	279	4	camara	camara	PROPN
ijtc-844	279	5	,	,	PUNCT
ijtc-844	279	6	a.	a.	NOUN
ijtc-844	279	7	(	(	PUNCT
ijtc-844	279	8	2023	2023	NUM
ijtc-844	279	9	)	)	PUNCT
ijtc-844	279	10	.	.	PUNCT
ijtc-844	280	1	the	the	DET
ijtc-844	280	2	effect	effect	NOUN
ijtc-844	280	3	of	of	ADP
ijtc-844	280	4	foreign	foreign	ADJ
ijtc-844	280	5	direct	direct	ADJ
ijtc-844	280	6	investment	investment	NOUN
ijtc-844	280	7	on	on	ADP
ijtc-844	280	8	tax	tax	NOUN
ijtc-844	280	9	revenue	revenue	NOUN
ijtc-844	280	10	.	.	PUNCT
ijtc-844	281	1	comparative	comparative	ADJ
ijtc-844	281	2	economic	economic	ADJ
ijtc-844	281	3	studies	study	NOUN
ijtc-844	281	4	,	,	PUNCT
ijtc-844	281	5	65(1	65(1	NOUN
ijtc-844	281	6	)	)	PUNCT
ijtc-844	281	7	,	,	PUNCT
ijtc-844	281	8	168–190	168–190	NUM
ijtc-844	281	9	.	.	PUNCT
ijtc-844	282	1	https://doi.org/10.1057/s41294-022-00195-2	https://doi.org/10.1057/s41294-022-00195-2	PROPN
ijtc-844	282	2	cao	cao	PROPN
ijtc-844	282	3	,	,	PUNCT
ijtc-844	282	4	k.	k.	PROPN
ijtc-844	282	5	h.	h.	PROPN
ijtc-844	282	6	,	,	PUNCT
ijtc-844	282	7	&	&	CCONJ
ijtc-844	282	8	birchenall	birchenall	PROPN
ijtc-844	282	9	,	,	PUNCT
ijtc-844	282	10	j.	j.	PROPN
ijtc-844	282	11	a.	a.	PROPN
ijtc-844	282	12	(	(	PUNCT
ijtc-844	282	13	2013	2013	NUM
ijtc-844	282	14	)	)	PUNCT
ijtc-844	282	15	.	.	PUNCT
ijtc-844	283	1	agricultural	agricultural	ADJ
ijtc-844	283	2	productivity	productivity	NOUN
ijtc-844	283	3	,	,	PUNCT
ijtc-844	283	4	structural	structural	ADJ
ijtc-844	283	5	change	change	NOUN
ijtc-844	283	6	,	,	PUNCT
ijtc-844	283	7	and	and	CCONJ
ijtc-844	283	8	economic	economic	ADJ
ijtc-844	283	9	growth	growth	NOUN
ijtc-844	283	10	in	in	ADP
ijtc-844	283	11	post	post	ADJ
ijtc-844	283	12	-	-	ADJ
ijtc-844	283	13	reform	reform	ADJ
ijtc-844	283	14	china	china	PROPN
ijtc-844	283	15	.	.	PUNCT
ijtc-844	284	1	journal	journal	PROPN
ijtc-844	284	2	of	of	ADP
ijtc-844	284	3	development	development	NOUN
ijtc-844	284	4	economics	economic	NOUN
ijtc-844	284	5	,	,	PUNCT
ijtc-844	284	6	104	104	NUM
ijtc-844	284	7	,	,	PUNCT
ijtc-844	284	8	165–180	165–180	NUM
ijtc-844	284	9	.	.	PUNCT
ijtc-844	285	1	https://doi.org/10.1016/j.jdeveco.2013.06.001	https://doi.org/10.1016/j.jdeveco.2013.06.001	PROPN
ijtc-844	285	2	cetinkaya	cetinkaya	NOUN
ijtc-844	285	3	,	,	PUNCT
ijtc-844	285	4	v.	v.	PROPN
ijtc-844	285	5	,	,	PUNCT
ijtc-844	285	6	&	&	CCONJ
ijtc-844	285	7	marquez	marquez	PROPN
ijtc-844	285	8	,	,	PUNCT
ijtc-844	285	9	p.	p.	NOUN
ijtc-844	285	10	v.	v.	PROPN
ijtc-844	285	11	(	(	PUNCT
ijtc-844	285	12	2017	2017	NUM
ijtc-844	285	13	)	)	PUNCT
ijtc-844	285	14	.	.	PUNCT
ijtc-844	286	1	tobacco	tobacco	NOUN
ijtc-844	286	2	taxation	taxation	NOUN
ijtc-844	286	3	in	in	ADP
ijtc-844	286	4	turkey	turkey	PROPN
ijtc-844	286	5	.	.	PUNCT
ijtc-844	287	1	chaudhry	chaudhry	PROPN
ijtc-844	287	2	,	,	PUNCT
ijtc-844	287	3	i.	i.	PROPN
ijtc-844	287	4	s.	s.	PROPN
ijtc-844	287	5	,	,	PUNCT
ijtc-844	287	6	&	&	CCONJ
ijtc-844	287	7	munir	munir	PROPN
ijtc-844	287	8	,	,	PUNCT
ijtc-844	287	9	f.	f.	PROPN
ijtc-844	287	10	(	(	PUNCT
ijtc-844	287	11	2010	2010	NUM
ijtc-844	287	12	)	)	PUNCT
ijtc-844	287	13	.	.	PUNCT
ijtc-844	288	1	determinants	determinant	NOUN
ijtc-844	288	2	of	of	ADP
ijtc-844	288	3	low	low	ADJ
ijtc-844	288	4	tax	tax	NOUN
ijtc-844	288	5	revenue	revenue	NOUN
ijtc-844	288	6	in	in	ADP
ijtc-844	288	7	pakistan	pakistan	PROPN
ijtc-844	288	8	.	.	PUNCT
ijtc-844	289	1	pakistan	pakistan	PROPN
ijtc-844	289	2	journal	journal	PROPN
ijtc-844	289	3	of	of	ADP
ijtc-844	289	4	social	social	ADJ
ijtc-844	289	5	sciences	science	NOUN
ijtc-844	289	6	,	,	PUNCT
ijtc-844	289	7	30(2	30(2	NUM
ijtc-844	289	8	)	)	PUNCT
ijtc-844	289	9	,	,	PUNCT
ijtc-844	289	10	439–452	439–452	NUM
ijtc-844	289	11	.	.	PUNCT
ijtc-844	290	1	chelliah	chelliah	PROPN
ijtc-844	290	2	,	,	PUNCT
ijtc-844	290	3	r.	r.	PROPN
ijtc-844	290	4	j.	j.	PROPN
ijtc-844	290	5	,	,	PUNCT
ijtc-844	290	6	baas	baas	PROPN
ijtc-844	290	7	,	,	PUNCT
ijtc-844	290	8	h.	h.	PROPN
ijtc-844	290	9	j.	j.	PROPN
ijtc-844	290	10	,	,	PUNCT
ijtc-844	290	11	&	&	CCONJ
ijtc-844	290	12	kelly	kelly	PROPN
ijtc-844	290	13	,	,	PUNCT
ijtc-844	290	14	m.	m.	PROPN
ijtc-844	290	15	r.	r.	PROPN
ijtc-844	290	16	(	(	PUNCT
ijtc-844	290	17	1975	1975	NUM
ijtc-844	290	18	)	)	PUNCT
ijtc-844	290	19	.	.	PUNCT
ijtc-844	291	1	tax	tax	NOUN
ijtc-844	291	2	ratios	ratio	NOUN
ijtc-844	291	3	and	and	CCONJ
ijtc-844	291	4	tax	tax	NOUN
ijtc-844	291	5	effort	effort	NOUN
ijtc-844	291	6	in	in	ADP
ijtc-844	291	7	developing	develop	VERB
ijtc-844	291	8	countries	country	NOUN
ijtc-844	291	9	,	,	PUNCT
ijtc-844	291	10	1969	1969	NUM
ijtc-844	291	11	-	-	SYM
ijtc-844	291	12	71	71	NUM
ijtc-844	291	13	.	.	PUNCT
ijtc-844	292	1	staff	staff	NOUN
ijtc-844	292	2	papers	paper	NOUN
ijtc-844	292	3	international	international	PROPN
ijtc-844	292	4	monetary	monetary	ADJ
ijtc-844	292	5	fund	fund	NOUN
ijtc-844	292	6	,	,	PUNCT
ijtc-844	292	7	22(1	22(1	NUM
ijtc-844	292	8	)	)	PUNCT
ijtc-844	292	9	,	,	PUNCT
ijtc-844	292	10	187	187	NUM
ijtc-844	292	11	.	.	PUNCT
ijtc-844	292	12	https://doi.org/10.2307/3866592	https://doi.org/10.2307/3866592	NUM
ijtc-844	292	13	clark	clark	PROPN
ijtc-844	292	14	,	,	PUNCT
ijtc-844	292	15	c.	c.	PROPN
ijtc-844	292	16	(	(	PUNCT
ijtc-844	292	17	1967	1967	NUM
ijtc-844	292	18	)	)	PUNCT
ijtc-844	292	19	.	.	PUNCT
ijtc-844	293	1	the	the	DET
ijtc-844	293	2	conditions	condition	NOUN
ijtc-844	293	3	of	of	ADP
ijtc-844	293	4	economic	economic	ADJ
ijtc-844	293	5	progress	progress	NOUN
ijtc-844	293	6	.	.	PUNCT
ijtc-844	294	1	the	the	DET
ijtc-844	294	2	conditions	condition	NOUN
ijtc-844	294	3	of	of	ADP
ijtc-844	294	4	economic	economic	ADJ
ijtc-844	294	5	progress	progress	NOUN
ijtc-844	294	6	.	.	PUNCT
ijtc-844	295	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-844	295	2	https://doi.org/10.2307/41428665	https://doi.org/10.2307/41428665	ADV
ijtc-844	295	3	http://ir.lib.seu.ac.lk/handle/123456789/878	http://ir.lib.seu.ac.lk/handle/123456789/878	ADJ
ijtc-844	295	4	https://doi.org/10.1111/apce.12289	https://doi.org/10.1111/apce.12289	PROPN
ijtc-844	295	5	https://doi.org/10.1007/978-3-030-53953-5	https://doi.org/10.1007/978-3-030-53953-5	PROPN
ijtc-844	295	6	https://doi.org/10.2139/ssrn.662081	https://doi.org/10.2139/ssrn.662081	PROPN
ijtc-844	295	7	https://www.pids.gov.ph/publication/policy-notes/philippine-agriculture-current-state-challenges-and-ways-forward	https://www.pids.gov.ph/publication/policy-notes/philippine-agriculture-current-state-challenges-and-ways-forward	ADV
ijtc-844	295	8	https://www.pids.gov.ph/publication/policy-notes/philippine-agriculture-current-state-challenges-and-ways-forward	https://www.pids.gov.ph/publication/policy-notes/philippine-agriculture-current-state-challenges-and-ways-forward	ADV
ijtc-844	295	9	https://doi.org/10.1057/s41294-022-00195-2	https://doi.org/10.1057/s41294-022-00195-2	VERB
ijtc-844	295	10	https://doi.org/10.1016/j.jdeveco.2013.06.001	https://doi.org/10.1016/j.jdeveco.2013.06.001	PROPN
ijtc-844	295	11	https://doi.org/10.2307/3866592	https://doi.org/10.2307/3866592	NOUN
ijtc-844	295	12	searching	search	VERB
ijtc-844	295	13	for	for	ADP
ijtc-844	295	14	tax	tax	NOUN
ijtc-844	295	15	revenue	revenue	NOUN
ijtc-844	295	16	determinants	determinant	NOUN
ijtc-844	295	17	in	in	ADP
ijtc-844	295	18	n-11	n-11	PROPN
ijtc-844	295	19	:	:	PUNCT
ijtc-844	295	20	the	the	DET
ijtc-844	295	21	moderating	moderate	VERB
ijtc-844	295	22	role	role	NOUN
ijtc-844	295	23	of	of	ADP
ijtc-844	295	24	regulatory	regulatory	ADJ
ijtc-844	295	25	quality	quality	NOUN
ijtc-844	295	26	pascal	pascal	NOUN
ijtc-844	295	27	and	and	CCONJ
ijtc-844	295	28	wijaya	wijaya	NOUN
ijtc-844	295	29	642	642	NUM
ijtc-844	295	30	|	|	ADV
ijtc-844	295	31	ilomata	ilomata	PROPN
ijtc-844	295	32	international	international	ADJ
ijtc-844	295	33	journal	journal	NOUN
ijtc-844	295	34	of	of	ADP
ijtc-844	295	35	tax	tax	PROPN
ijtc-844	295	36	&	&	CCONJ
ijtc-844	295	37	accounting	account	VERB
ijtc-844	295	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	295	39	d’agostino	d’agostino	PROPN
ijtc-844	295	40	,	,	PUNCT
ijtc-844	295	41	r.	r.	PROPN
ijtc-844	295	42	b.	b.	PROPN
ijtc-844	295	43	,	,	PUNCT
ijtc-844	295	44	belanger	belanger	PROPN
ijtc-844	295	45	,	,	PUNCT
ijtc-844	295	46	a.	a.	PROPN
ijtc-844	295	47	,	,	PUNCT
ijtc-844	295	48	&	&	CCONJ
ijtc-844	295	49	d’agostino	d’agostino	PROPN
ijtc-844	295	50	,	,	PUNCT
ijtc-844	295	51	r.	r.	PROPN
ijtc-844	295	52	b.	b.	PROPN
ijtc-844	295	53	,	,	PUNCT
ijtc-844	295	54	jr	jr	PROPN
ijtc-844	295	55	.	.	PROPN
ijtc-844	296	1	(	(	PUNCT
ijtc-844	296	2	1990	1990	NUM
ijtc-844	296	3	)	)	PUNCT
ijtc-844	296	4	.	.	PUNCT
ijtc-844	297	1	a	a	DET
ijtc-844	297	2	suggestion	suggestion	NOUN
ijtc-844	297	3	for	for	ADP
ijtc-844	297	4	using	use	VERB
ijtc-844	297	5	powerful	powerful	ADJ
ijtc-844	297	6	and	and	CCONJ
ijtc-844	297	7	informative	informative	ADJ
ijtc-844	297	8	tests	test	NOUN
ijtc-844	297	9	of	of	ADP
ijtc-844	297	10	normality	normality	NOUN
ijtc-844	297	11	.	.	PUNCT
ijtc-844	298	1	the	the	DET
ijtc-844	298	2	american	american	PROPN
ijtc-844	298	3	statistician	statistician	PROPN
ijtc-844	298	4	,	,	PUNCT
ijtc-844	298	5	44(4	44(4	NOUN
ijtc-844	298	6	)	)	PUNCT
ijtc-844	298	7	,	,	PUNCT
ijtc-844	298	8	316	316	NUM
ijtc-844	298	9	.	.	PUNCT
ijtc-844	298	10	https://doi.org/10.2307/2684359	https://doi.org/10.2307/2684359	PROPN
ijtc-844	298	11	davis	davis	PROPN
ijtc-844	298	12	,	,	PUNCT
ijtc-844	298	13	m.	m.	NOUN
ijtc-844	298	14	(	(	PUNCT
ijtc-844	298	15	2022	2022	NUM
ijtc-844	298	16	,	,	PUNCT
ijtc-844	298	17	march	march	PROPN
ijtc-844	298	18	17	17	NUM
ijtc-844	298	19	)	)	PUNCT
ijtc-844	298	20	.	.	PUNCT
ijtc-844	299	1	government	government	NOUN
ijtc-844	299	2	regulations	regulation	NOUN
ijtc-844	299	3	:	:	PUNCT
ijtc-844	299	4	do	do	AUX
ijtc-844	299	5	they	they	PRON
ijtc-844	299	6	help	help	VERB
ijtc-844	299	7	businesses	business	NOUN
ijtc-844	299	8	?	?	PUNCT
ijtc-844	300	1	retrieved	retrieve	VERB
ijtc-844	300	2	april	april	PROPN
ijtc-844	300	3	19	19	NUM
ijtc-844	300	4	,	,	PUNCT
ijtc-844	300	5	2023	2023	NUM
ijtc-844	300	6	,	,	PUNCT
ijtc-844	300	7	from	from	ADP
ijtc-844	300	8	investopedia	investopedia	PROPN
ijtc-844	300	9	website	website	NOUN
ijtc-844	300	10	:	:	PUNCT
ijtc-844	300	11	https://www.investopedia.com/articles/economics/11/government-regulations.asp	https://www.investopedia.com/articles/economics/11/government-regulations.asp	NOUN
ijtc-844	300	12	el	el	NOUN
ijtc-844	300	13	-	-	PUNCT
ijtc-844	300	14	ramady	ramady	PROPN
ijtc-844	300	15	,	,	PUNCT
ijtc-844	300	16	h.	h.	PROPN
ijtc-844	300	17	r.	r.	PROPN
ijtc-844	300	18	,	,	PUNCT
ijtc-844	300	19	el	el	PROPN
ijtc-844	300	20	-	-	PUNCT
ijtc-844	300	21	marsafawy	marsafawy	PROPN
ijtc-844	300	22	,	,	PUNCT
ijtc-844	300	23	s.	s.	PROPN
ijtc-844	300	24	m.	m.	PROPN
ijtc-844	300	25	,	,	PUNCT
ijtc-844	300	26	&	&	CCONJ
ijtc-844	300	27	lewis	lewis	PROPN
ijtc-844	300	28	,	,	PUNCT
ijtc-844	300	29	l.	l.	PROPN
ijtc-844	300	30	n.	n.	PROPN
ijtc-844	300	31	(	(	PUNCT
ijtc-844	300	32	2013	2013	NUM
ijtc-844	300	33	)	)	PUNCT
ijtc-844	300	34	.	.	PUNCT
ijtc-844	301	1	sustainable	sustainable	ADJ
ijtc-844	301	2	agriculture	agriculture	NOUN
ijtc-844	301	3	and	and	CCONJ
ijtc-844	301	4	climate	climate	NOUN
ijtc-844	301	5	changes	change	NOUN
ijtc-844	301	6	in	in	ADP
ijtc-844	301	7	egypt	egypt	PROPN
ijtc-844	301	8	.	.	PUNCT
ijtc-844	302	1	sustainable	sustainable	ADJ
ijtc-844	302	2	agriculture	agriculture	NOUN
ijtc-844	302	3	reviews	review	NOUN
ijtc-844	302	4	:	:	PUNCT
ijtc-844	302	5	volume	volume	NOUN
ijtc-844	302	6	12	12	NUM
ijtc-844	302	7	,	,	PUNCT
ijtc-844	302	8	41–95	41–95	NUM
ijtc-844	302	9	.	.	PUNCT
ijtc-844	303	1	eltony	eltony	PROPN
ijtc-844	303	2	,	,	PUNCT
ijtc-844	303	3	m.	m.	NOUN
ijtc-844	303	4	n.	n.	PROPN
ijtc-844	303	5	(	(	PUNCT
ijtc-844	303	6	2002	2002	NUM
ijtc-844	303	7	)	)	PUNCT
ijtc-844	303	8	.	.	PUNCT
ijtc-844	304	1	the	the	DET
ijtc-844	304	2	determinants	determinant	NOUN
ijtc-844	304	3	of	of	ADP
ijtc-844	304	4	tax	tax	NOUN
ijtc-844	304	5	effort	effort	NOUN
ijtc-844	304	6	in	in	ADP
ijtc-844	304	7	arab	arab	ADJ
ijtc-844	304	8	countries	country	NOUN
ijtc-844	304	9	.	.	PUNCT
ijtc-844	305	1	fao	fao	PROPN
ijtc-844	305	2	.	.	PUNCT
ijtc-844	306	1	(	(	PUNCT
ijtc-844	306	2	2018	2018	NUM
ijtc-844	306	3	)	)	PUNCT
ijtc-844	306	4	.	.	PUNCT
ijtc-844	307	1	country	country	NOUN
ijtc-844	307	2	factsheet	factsheet	NOUN
ijtc-844	307	3	on	on	ADP
ijtc-844	307	4	small	small	ADJ
ijtc-844	307	5	holder	holder	NOUN
ijtc-844	307	6	family	family	NOUN
ijtc-844	307	7	farms	farm	NOUN
ijtc-844	307	8	:	:	PUNCT
ijtc-844	307	9	nigeria	nigeria	PROPN
ijtc-844	307	10	.	.	PUNCT
ijtc-844	308	1	fao	fao	PROPN
ijtc-844	308	2	.	.	PUNCT
ijtc-844	309	1	retrieved	retrieve	VERB
ijtc-844	309	2	from	from	ADP
ijtc-844	309	3	https://www.fao.org/documents/card/en?details=i9930en%2f	https://www.fao.org/documents/card/en?details=i9930en%2f	PROPN
ijtc-844	309	4	ferdous	ferdous	ADJ
ijtc-844	309	5	,	,	PUNCT
ijtc-844	309	6	z.	z.	PROPN
ijtc-844	309	7	,	,	PUNCT
ijtc-844	309	8	zulfiqar	zulfiqar	PROPN
ijtc-844	309	9	,	,	PUNCT
ijtc-844	309	10	f.	f.	PROPN
ijtc-844	309	11	,	,	PUNCT
ijtc-844	309	12	datta	datta	PROPN
ijtc-844	309	13	,	,	PUNCT
ijtc-844	309	14	a.	a.	PROPN
ijtc-844	309	15	,	,	PUNCT
ijtc-844	309	16	hasan	hasan	PROPN
ijtc-844	309	17	,	,	PUNCT
ijtc-844	309	18	a.	a.	PROPN
ijtc-844	309	19	k.	k.	PROPN
ijtc-844	309	20	,	,	PUNCT
ijtc-844	309	21	&	&	CCONJ
ijtc-844	309	22	sarker	sarker	PROPN
ijtc-844	309	23	,	,	PUNCT
ijtc-844	309	24	a.	a.	NOUN
ijtc-844	309	25	(	(	PUNCT
ijtc-844	309	26	2021	2021	NUM
ijtc-844	309	27	)	)	PUNCT
ijtc-844	309	28	.	.	PUNCT
ijtc-844	310	1	potential	potential	NOUN
ijtc-844	310	2	and	and	CCONJ
ijtc-844	310	3	challenges	challenge	NOUN
ijtc-844	310	4	of	of	ADP
ijtc-844	310	5	organic	organic	ADJ
ijtc-844	310	6	agriculture	agriculture	NOUN
ijtc-844	310	7	in	in	ADP
ijtc-844	310	8	bangladesh	bangladesh	PROPN
ijtc-844	310	9	:	:	PUNCT
ijtc-844	310	10	a	a	DET
ijtc-844	310	11	review	review	NOUN
ijtc-844	310	12	.	.	PUNCT
ijtc-844	311	1	journal	journal	PROPN
ijtc-844	311	2	of	of	ADP
ijtc-844	311	3	crop	crop	NOUN
ijtc-844	311	4	improvement	improvement	NOUN
ijtc-844	311	5	,	,	PUNCT
ijtc-844	311	6	35(3	35(3	NUM
ijtc-844	311	7	)	)	PUNCT
ijtc-844	311	8	,	,	PUNCT
ijtc-844	311	9	403–426	403–426	NUM
ijtc-844	311	10	.	.	PUNCT
ijtc-844	312	1	https://doi.org/10.1080/15427528.2020.1824951	https://doi.org/10.1080/15427528.2020.1824951	ADJ
ijtc-844	312	2	frost	frost	NOUN
ijtc-844	312	3	,	,	PUNCT
ijtc-844	312	4	j.	j.	PROPN
ijtc-844	312	5	(	(	PUNCT
ijtc-844	312	6	2019	2019	NUM
ijtc-844	312	7	)	)	PUNCT
ijtc-844	312	8	.	.	PUNCT
ijtc-844	313	1	regression	regression	NOUN
ijtc-844	313	2	analysis	analysis	NOUN
ijtc-844	313	3	:	:	PUNCT
ijtc-844	313	4	an	an	DET
ijtc-844	313	5	intuitive	intuitive	ADJ
ijtc-844	313	6	guide	guide	NOUN
ijtc-844	313	7	for	for	ADP
ijtc-844	313	8	using	use	VERB
ijtc-844	313	9	and	and	CCONJ
ijtc-844	313	10	interpreting	interpret	VERB
ijtc-844	313	11	linear	linear	ADJ
ijtc-844	313	12	models	model	NOUN
ijtc-844	313	13	.	.	PUNCT
ijtc-844	314	1	pennsylvania	pennsylvania	PROPN
ijtc-844	314	2	,	,	PUNCT
ijtc-844	314	3	u.s.a	u.s.a	PROPN
ijtc-844	314	4	.	.	PUNCT
ijtc-844	314	5	:	:	PUNCT
ijtc-844	314	6	statisics	statisic	NOUN
ijtc-844	314	7	by	by	ADP
ijtc-844	314	8	jim	jim	PROPN
ijtc-844	314	9	publishing	publishing	PROPN
ijtc-844	314	10	.	.	PUNCT
ijtc-844	315	1	gaspareniene	gaspareniene	PROPN
ijtc-844	315	2	,	,	PUNCT
ijtc-844	315	3	l.	l.	PROPN
ijtc-844	315	4	,	,	PUNCT
ijtc-844	315	5	kliestik	kliestik	PROPN
ijtc-844	315	6	,	,	PUNCT
ijtc-844	315	7	t.	t.	PROPN
ijtc-844	315	8	,	,	PUNCT
ijtc-844	315	9	sivickiene	sivickiene	NOUN
ijtc-844	315	10	,	,	PUNCT
ijtc-844	315	11	r.	r.	PROPN
ijtc-844	315	12	,	,	PUNCT
ijtc-844	315	13	remeikiene	remeikiene	NOUN
ijtc-844	315	14	,	,	PUNCT
ijtc-844	315	15	r.	r.	PROPN
ijtc-844	315	16	,	,	PUNCT
ijtc-844	315	17	&	&	CCONJ
ijtc-844	315	18	endrijaitis	endrijaitis	PROPN
ijtc-844	315	19	,	,	PUNCT
ijtc-844	315	20	m.	m.	NOUN
ijtc-844	315	21	(	(	PUNCT
ijtc-844	315	22	2022	2022	NUM
ijtc-844	315	23	)	)	PUNCT
ijtc-844	315	24	.	.	PUNCT
ijtc-844	316	1	impact	impact	NOUN
ijtc-844	316	2	of	of	ADP
ijtc-844	316	3	foreign	foreign	ADJ
ijtc-844	316	4	direct	direct	ADJ
ijtc-844	316	5	investment	investment	NOUN
ijtc-844	316	6	on	on	ADP
ijtc-844	316	7	tax	tax	NOUN
ijtc-844	316	8	revenue	revenue	NOUN
ijtc-844	316	9	:	:	PUNCT
ijtc-844	316	10	the	the	DET
ijtc-844	316	11	case	case	NOUN
ijtc-844	316	12	of	of	ADP
ijtc-844	316	13	the	the	DET
ijtc-844	316	14	european	european	PROPN
ijtc-844	316	15	union	union	PROPN
ijtc-844	316	16	.	.	PUNCT
ijtc-844	317	1	journal	journal	PROPN
ijtc-844	317	2	of	of	ADP
ijtc-844	317	3	competitiveness	competitiveness	NOUN
ijtc-844	317	4	,	,	PUNCT
ijtc-844	317	5	14(1	14(1	NUM
ijtc-844	317	6	)	)	PUNCT
ijtc-844	317	7	,	,	PUNCT
ijtc-844	317	8	43–60	43–60	NUM
ijtc-844	317	9	.	.	PUNCT
ijtc-844	318	1	https://doi.org/10.7441/joc.2022.01.03	https://doi.org/10.7441/joc.2022.01.03	PROPN
ijtc-844	318	2	ghura	ghura	PROPN
ijtc-844	318	3	,	,	PUNCT
ijtc-844	318	4	d.	d.	PROPN
ijtc-844	318	5	(	(	PUNCT
ijtc-844	318	6	1998	1998	NUM
ijtc-844	318	7	)	)	PUNCT
ijtc-844	318	8	.	.	PUNCT
ijtc-844	319	1	tax	tax	NOUN
ijtc-844	319	2	revenue	revenue	NOUN
ijtc-844	319	3	in	in	ADP
ijtc-844	319	4	sub	sub	ADJ
ijtc-844	319	5	-	-	ADJ
ijtc-844	319	6	saharan	saharan	ADJ
ijtc-844	319	7	africa	africa	PROPN
ijtc-844	319	8	:	:	PUNCT
ijtc-844	319	9	effects	effect	NOUN
ijtc-844	319	10	of	of	ADP
ijtc-844	319	11	economic	economic	ADJ
ijtc-844	319	12	policies	policy	NOUN
ijtc-844	319	13	and	and	CCONJ
ijtc-844	319	14	corruption	corruption	NOUN
ijtc-844	319	15	.	.	PUNCT
ijtc-844	320	1	imf	imf	PROPN
ijtc-844	320	2	working	working	PROPN
ijtc-844	320	3	papers	paper	NOUN
ijtc-844	320	4	,	,	PUNCT
ijtc-844	320	5	98(135	98(135	PROPN
ijtc-844	320	6	)	)	PUNCT
ijtc-844	320	7	,	,	PUNCT
ijtc-844	320	8	1	1	X
ijtc-844	320	9	.	.	PUNCT
ijtc-844	320	10	https://doi.org/10.5089/9781451855685.001	https://doi.org/10.5089/9781451855685.001	NOUN
ijtc-844	320	11	giray	giray	PROPN
ijtc-844	320	12	,	,	PUNCT
ijtc-844	320	13	h.	h.	PROPN
ijtc-844	320	14	(	(	PUNCT
ijtc-844	320	15	2012	2012	NUM
ijtc-844	320	16	)	)	PUNCT
ijtc-844	320	17	.	.	PUNCT
ijtc-844	321	1	turkish	turkish	ADJ
ijtc-844	321	2	agriculture	agriculture	NOUN
ijtc-844	321	3	at	at	ADP
ijtc-844	321	4	a	a	DET
ijtc-844	321	5	glance	glance	NOUN
ijtc-844	321	6	.	.	PUNCT
ijtc-844	322	1	j	j	PROPN
ijtc-844	322	2	food	food	PROPN
ijtc-844	322	3	,	,	PUNCT
ijtc-844	322	4	agric	agric	PROPN
ijtc-844	322	5	environ	environ	PROPN
ijtc-844	322	6	,	,	PUNCT
ijtc-844	322	7	10	10	NUM
ijtc-844	322	8	,	,	PUNCT
ijtc-844	322	9	292–295	292–295	NUM
ijtc-844	322	10	.	.	PUNCT
ijtc-844	323	1	gnangnon	gnangnon	PROPN
ijtc-844	323	2	,	,	PUNCT
ijtc-844	323	3	s.	s.	PROPN
ijtc-844	323	4	k.	k.	PROPN
ijtc-844	323	5	(	(	PUNCT
ijtc-844	323	6	2017	2017	NUM
ijtc-844	323	7	)	)	PUNCT
ijtc-844	323	8	.	.	PUNCT
ijtc-844	324	1	impact	impact	NOUN
ijtc-844	324	2	of	of	ADP
ijtc-844	324	3	foreign	foreign	ADJ
ijtc-844	324	4	direct	direct	ADJ
ijtc-844	324	5	investment	investment	NOUN
ijtc-844	324	6	(	(	PUNCT
ijtc-844	324	7	fdi	fdi	NOUN
ijtc-844	324	8	)	)	PUNCT
ijtc-844	324	9	inflows	inflow	NOUN
ijtc-844	324	10	on	on	ADP
ijtc-844	324	11	non	non	ADJ
ijtc-844	324	12	-	-	ADJ
ijtc-844	324	13	resource	resource	ADJ
ijtc-844	324	14	tax	tax	NOUN
ijtc-844	324	15	and	and	CCONJ
ijtc-844	324	16	corporate	corporate	ADJ
ijtc-844	324	17	tax	tax	NOUN
ijtc-844	324	18	revenue	revenue	NOUN
ijtc-844	324	19	.	.	PUNCT
ijtc-844	325	1	economics	economic	NOUN
ijtc-844	325	2	bulletin	bulletin	PROPN
ijtc-844	325	3	,	,	PUNCT
ijtc-844	325	4	37(4	37(4	PROPN
ijtc-844	325	5	)	)	PUNCT
ijtc-844	325	6	,	,	PUNCT
ijtc-844	325	7	2890–2904	2890–2904	NUM
ijtc-844	325	8	.	.	PUNCT
ijtc-844	326	1	gopalan	gopalan	PROPN
ijtc-844	326	2	,	,	PUNCT
ijtc-844	326	3	s.	s.	PROPN
ijtc-844	326	4	,	,	PUNCT
ijtc-844	326	5	hattari	hattari	PROPN
ijtc-844	326	6	,	,	PUNCT
ijtc-844	326	7	r.	r.	PROPN
ijtc-844	326	8	,	,	PUNCT
ijtc-844	326	9	&	&	CCONJ
ijtc-844	326	10	rajan	rajan	PROPN
ijtc-844	326	11	,	,	PUNCT
ijtc-844	326	12	r.	r.	PROPN
ijtc-844	326	13	s.	s.	PROPN
ijtc-844	326	14	(	(	PUNCT
ijtc-844	326	15	2016	2016	NUM
ijtc-844	326	16	)	)	PUNCT
ijtc-844	326	17	.	.	PUNCT
ijtc-844	327	1	understanding	understand	VERB
ijtc-844	327	2	foreign	foreign	ADJ
ijtc-844	327	3	direct	direct	ADJ
ijtc-844	327	4	investment	investment	NOUN
ijtc-844	327	5	in	in	ADP
ijtc-844	327	6	indonesia	indonesia	PROPN
ijtc-844	327	7	.	.	PROPN
ijtc-844	328	1	journal	journal	PROPN
ijtc-844	328	2	of	of	ADP
ijtc-844	328	3	international	international	ADJ
ijtc-844	328	4	trade	trade	NOUN
ijtc-844	328	5	law	law	NOUN
ijtc-844	328	6	and	and	CCONJ
ijtc-844	328	7	policy	policy	NOUN
ijtc-844	328	8	,	,	PUNCT
ijtc-844	328	9	15(1	15(1	NUM
ijtc-844	328	10	)	)	PUNCT
ijtc-844	328	11	,	,	PUNCT
ijtc-844	328	12	28–50	28–50	NUM
ijtc-844	328	13	.	.	PUNCT
ijtc-844	329	1	https://doi.org/10.1108/jitlp-01-2016-0003	https://doi.org/10.1108/jitlp-01-2016-0003	NOUN
ijtc-844	329	2	gujarati	gujarati	PROPN
ijtc-844	329	3	,	,	PUNCT
ijtc-844	329	4	d.	d.	PROPN
ijtc-844	329	5	n.	n.	PROPN
ijtc-844	329	6	(	(	PUNCT
ijtc-844	329	7	2022	2022	NUM
ijtc-844	329	8	)	)	PUNCT
ijtc-844	329	9	.	.	PUNCT
ijtc-844	330	1	basic	basic	ADJ
ijtc-844	330	2	econometrics	econometric	NOUN
ijtc-844	330	3	.	.	PUNCT
ijtc-844	331	1	prentice	prentice	PROPN
ijtc-844	331	2	hall	hall	PROPN
ijtc-844	331	3	.	.	PUNCT
ijtc-844	332	1	gupta	gupta	PROPN
ijtc-844	332	2	,	,	PUNCT
ijtc-844	332	3	a.	a.	PROPN
ijtc-844	332	4	s.	s.	PROPN
ijtc-844	332	5	(	(	PUNCT
ijtc-844	332	6	2007	2007	NUM
ijtc-844	332	7	)	)	PUNCT
ijtc-844	332	8	.	.	PUNCT
ijtc-844	333	1	determinants	determinant	NOUN
ijtc-844	333	2	of	of	ADP
ijtc-844	333	3	tax	tax	NOUN
ijtc-844	333	4	revenue	revenue	NOUN
ijtc-844	333	5	efforts	effort	NOUN
ijtc-844	333	6	in	in	ADP
ijtc-844	333	7	developing	develop	VERB
ijtc-844	333	8	countries	country	NOUN
ijtc-844	333	9	.	.	PUNCT
ijtc-844	334	1	hanh	hanh	PROPN
ijtc-844	334	2	,	,	PUNCT
ijtc-844	334	3	n.	n.	PROPN
ijtc-844	334	4	p.	p.	PROPN
ijtc-844	334	5	,	,	PUNCT
ijtc-844	334	6	van	van	PROPN
ijtc-844	334	7	hùng	hùng	PROPN
ijtc-844	334	8	,	,	PUNCT
ijtc-844	334	9	đ	đ	PROPN
ijtc-844	334	10	.	.	PROPN
ijtc-844	334	11	,	,	PUNCT
ijtc-844	334	12	hoat	hoat	NOUN
ijtc-844	334	13	,	,	PUNCT
ijtc-844	334	14	n.	n.	PROPN
ijtc-844	334	15	t.	t.	PROPN
ijtc-844	334	16	,	,	PUNCT
ijtc-844	334	17	&	&	CCONJ
ijtc-844	334	18	trang	trang	PROPN
ijtc-844	334	19	,	,	PUNCT
ijtc-844	334	20	d.	d.	PROPN
ijtc-844	334	21	t.	t.	PROPN
ijtc-844	334	22	t.	t.	PROPN
ijtc-844	334	23	(	(	PUNCT
ijtc-844	334	24	2017	2017	NUM
ijtc-844	334	25	)	)	PUNCT
ijtc-844	334	26	.	.	PUNCT
ijtc-844	335	1	improving	improve	VERB
ijtc-844	335	2	quality	quality	NOUN
ijtc-844	335	3	of	of	ADP
ijtc-844	335	4	foreign	foreign	ADJ
ijtc-844	335	5	direct	direct	ADJ
ijtc-844	335	6	investment	investment	NOUN
ijtc-844	335	7	attraction	attraction	NOUN
ijtc-844	335	8	in	in	ADP
ijtc-844	335	9	vietnam	vietnam	PROPN
ijtc-844	335	10	.	.	PUNCT
ijtc-844	336	1	international	international	ADJ
ijtc-844	336	2	journal	journal	PROPN
ijtc-844	336	3	of	of	ADP
ijtc-844	336	4	quality	quality	NOUN
ijtc-844	336	5	innovation	innovation	NOUN
ijtc-844	336	6	,	,	PUNCT
ijtc-844	336	7	3(1	3(1	NUM
ijtc-844	336	8	)	)	PUNCT
ijtc-844	336	9	,	,	PUNCT
ijtc-844	336	10	7	7	X
ijtc-844	336	11	.	.	PUNCT
ijtc-844	336	12	https://doi.org/10.1186/s40887-017-0016-7	https://doi.org/10.1186/s40887-017-0016-7	NUM
ijtc-844	336	13	inriama	inriama	NOUN
ijtc-844	336	14	,	,	PUNCT
ijtc-844	336	15	m.	m.	NOUN
ijtc-844	336	16	,	,	PUNCT
ijtc-844	336	17	&	&	CCONJ
ijtc-844	336	18	setyowati	setyowati	PROPN
ijtc-844	336	19	,	,	PUNCT
ijtc-844	336	20	m.	m.	NOUN
ijtc-844	336	21	s.	s.	PROPN
ijtc-844	336	22	(	(	PUNCT
ijtc-844	336	23	2020	2020	NUM
ijtc-844	336	24	)	)	PUNCT
ijtc-844	336	25	.	.	PUNCT
ijtc-844	337	1	pengaruh	pengaruh	NOUN
ijtc-844	337	2	pertumbuhan	pertumbuhan	NOUN
ijtc-844	337	3	ekonomi	ekonomi	NOUN
ijtc-844	337	4	,	,	PUNCT
ijtc-844	337	5	foreign	foreign	ADJ
ijtc-844	337	6	direct	direct	ADJ
ijtc-844	337	7	investment	investment	NOUN
ijtc-844	337	8	dan	dan	PROPN
ijtc-844	337	9	tax	tax	PROPN
ijtc-844	337	10	rate	rate	NOUN
ijtc-844	337	11	terhadap	terhadap	PROPN
ijtc-844	337	12	penerimaan	penerimaan	PROPN
ijtc-844	337	13	pph	pph	PROPN
ijtc-844	337	14	badan	badan	PROPN
ijtc-844	337	15	negara	negara	PROPN
ijtc-844	337	16	asean	asean	PROPN
ijtc-844	337	17	.	.	PUNCT
ijtc-844	338	1	indonesian	indonesian	ADJ
ijtc-844	338	2	treasury	treasury	PROPN
ijtc-844	338	3	review	review	PROPN
ijtc-844	338	4	:	:	PUNCT
ijtc-844	338	5	jurnal	jurnal	ADJ
ijtc-844	338	6	perbendaharaan	perbendaharaan	NOUN
ijtc-844	338	7	,	,	PUNCT
ijtc-844	338	8	keuangan	keuangan	PROPN
ijtc-844	338	9	negara	negara	PROPN
ijtc-844	338	10	dan	dan	PROPN
ijtc-844	338	11	kebijakan	kebijakan	PROPN
ijtc-844	338	12	publik	publik	PROPN
ijtc-844	338	13	,	,	PUNCT
ijtc-844	338	14	5(4	5(4	NUM
ijtc-844	338	15	)	)	PUNCT
ijtc-844	338	16	,	,	PUNCT
ijtc-844	339	1	325–342	325–342	NUM
ijtc-844	339	2	.	.	PUNCT
ijtc-844	339	3	https://doi.org/10.33105/itrev.v5i4.240	https://doi.org/10.33105/itrev.v5i4.240	NOUN
ijtc-844	339	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	339	5	https://doi.org/10.2307/2684359	https://doi.org/10.2307/2684359	PRON
ijtc-844	339	6	https://www.investopedia.com/articles/economics/11/government-regulations.asp	https://www.investopedia.com/articles/economics/11/government-regulations.asp	VERB
ijtc-844	339	7	https://www.fao.org/documents/card/en?details=i9930en%2f	https://www.fao.org/documents/card/en?details=i9930en%2f	VERB
ijtc-844	339	8	https://doi.org/10.1080/15427528.2020.1824951	https://doi.org/10.1080/15427528.2020.1824951	PROPN
ijtc-844	339	9	https://doi.org/10.7441/joc.2022.01.03	https://doi.org/10.7441/joc.2022.01.03	CCONJ
ijtc-844	339	10	https://doi.org/10.5089/9781451855685.001	https://doi.org/10.5089/9781451855685.001	NOUN
ijtc-844	339	11	https://doi.org/10.1108/jitlp-01-2016-0003	https://doi.org/10.1108/jitlp-01-2016-0003	NOUN
ijtc-844	339	12	https://doi.org/10.1186/s40887-017-0016-7	https://doi.org/10.1186/s40887-017-0016-7	NUM
ijtc-844	339	13	https://doi.org/10.33105/itrev.v5i4.240	https://doi.org/10.33105/itrev.v5i4.240	NOUN
ijtc-844	339	14	searching	search	VERB
ijtc-844	339	15	for	for	ADP
ijtc-844	339	16	tax	tax	NOUN
ijtc-844	339	17	revenue	revenue	NOUN
ijtc-844	339	18	determinants	determinant	NOUN
ijtc-844	339	19	in	in	ADP
ijtc-844	339	20	n-11	n-11	PROPN
ijtc-844	339	21	:	:	PUNCT
ijtc-844	339	22	the	the	DET
ijtc-844	339	23	moderating	moderate	VERB
ijtc-844	339	24	role	role	NOUN
ijtc-844	339	25	of	of	ADP
ijtc-844	339	26	regulatory	regulatory	ADJ
ijtc-844	339	27	quality	quality	NOUN
ijtc-844	339	28	pascal	pascal	NOUN
ijtc-844	339	29	and	and	CCONJ
ijtc-844	339	30	wijaya	wijaya	PROPN
ijtc-844	339	31	643	643	NUM
ijtc-844	339	32	|	|	ADV
ijtc-844	339	33	ilomata	ilomata	ADJ
ijtc-844	339	34	international	international	ADJ
ijtc-844	339	35	journal	journal	NOUN
ijtc-844	339	36	of	of	ADP
ijtc-844	339	37	tax	tax	PROPN
ijtc-844	339	38	&	&	CCONJ
ijtc-844	339	39	accounting	accounting	PROPN
ijtc-844	339	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	339	41	islam	islam	PROPN
ijtc-844	339	42	,	,	PUNCT
ijtc-844	339	43	k.	k.	PROPN
ijtc-844	339	44	a.	a.	PROPN
ijtc-844	339	45	(	(	PUNCT
ijtc-844	339	46	2014	2014	NUM
ijtc-844	339	47	)	)	PUNCT
ijtc-844	339	48	.	.	PUNCT
ijtc-844	340	1	foreign	foreign	ADJ
ijtc-844	340	2	direct	direct	ADJ
ijtc-844	340	3	investment	investment	NOUN
ijtc-844	340	4	(	(	PUNCT
ijtc-844	340	5	fdi	fdi	NOUN
ijtc-844	340	6	)	)	PUNCT
ijtc-844	340	7	in	in	ADP
ijtc-844	340	8	bangladesh	bangladesh	NOUN
ijtc-844	340	9	:	:	PUNCT
ijtc-844	340	10	prospects	prospect	NOUN
ijtc-844	340	11	and	and	CCONJ
ijtc-844	340	12	challenges	challenge	NOUN
ijtc-844	340	13	and	and	CCONJ
ijtc-844	340	14	its	its	PRON
ijtc-844	340	15	impact	impact	NOUN
ijtc-844	340	16	on	on	ADP
ijtc-844	340	17	economy	economy	NOUN
ijtc-844	340	18	.	.	PUNCT
ijtc-844	341	1	asian	asian	ADJ
ijtc-844	341	2	business	business	PROPN
ijtc-844	341	3	review	review	PROPN
ijtc-844	341	4	,	,	PUNCT
ijtc-844	341	5	4(1	4(1	NOUN
ijtc-844	341	6	)	)	PUNCT
ijtc-844	341	7	,	,	PUNCT
ijtc-844	341	8	24–36	24–36	NUM
ijtc-844	341	9	.	.	PUNCT
ijtc-844	342	1	kamaly	kamaly	PROPN
ijtc-844	342	2	,	,	PUNCT
ijtc-844	342	3	a.	a.	NOUN
ijtc-844	342	4	(	(	PUNCT
ijtc-844	342	5	2011	2011	NUM
ijtc-844	342	6	)	)	PUNCT
ijtc-844	342	7	.	.	PUNCT
ijtc-844	343	1	inward	inward	PROPN
ijtc-844	343	2	fdi	fdi	PROPN
ijtc-844	343	3	in	in	ADP
ijtc-844	343	4	egypt	egypt	PROPN
ijtc-844	343	5	and	and	CCONJ
ijtc-844	343	6	its	its	PRON
ijtc-844	343	7	policy	policy	NOUN
ijtc-844	343	8	context	context	NOUN
ijtc-844	343	9	.	.	PUNCT
ijtc-844	344	1	https://doi.org/10.7916/d8s75q96	https://doi.org/10.7916/d8s75q96	PROPN
ijtc-844	344	2	ketkar	ketkar	PROPN
ijtc-844	344	3	,	,	PUNCT
ijtc-844	344	4	k.	k.	PROPN
ijtc-844	344	5	w.	w.	PROPN
ijtc-844	344	6	,	,	PUNCT
ijtc-844	344	7	murtuza	murtuza	PROPN
ijtc-844	344	8	,	,	PUNCT
ijtc-844	344	9	a.	a.	NOUN
ijtc-844	344	10	,	,	PUNCT
ijtc-844	344	11	&	&	CCONJ
ijtc-844	344	12	ketkar	ketkar	PROPN
ijtc-844	344	13	,	,	PUNCT
ijtc-844	344	14	s.	s.	PROPN
ijtc-844	344	15	l.	l.	PROPN
ijtc-844	344	16	(	(	PUNCT
ijtc-844	344	17	2005	2005	NUM
ijtc-844	344	18	)	)	PUNCT
ijtc-844	344	19	.	.	PUNCT
ijtc-844	345	1	impact	impact	NOUN
ijtc-844	345	2	of	of	ADP
ijtc-844	345	3	corruption	corruption	NOUN
ijtc-844	345	4	on	on	ADP
ijtc-844	345	5	foreign	foreign	ADJ
ijtc-844	345	6	direct	direct	ADJ
ijtc-844	345	7	investment	investment	NOUN
ijtc-844	345	8	and	and	CCONJ
ijtc-844	345	9	tax	tax	NOUN
ijtc-844	345	10	revenues	revenue	NOUN
ijtc-844	345	11	.	.	PUNCT
ijtc-844	346	1	journal	journal	NOUN
ijtc-844	346	2	of	of	ADP
ijtc-844	346	3	public	public	ADJ
ijtc-844	346	4	budgeting	budgeting	NOUN
ijtc-844	346	5	,	,	PUNCT
ijtc-844	346	6	accounting	accounting	NOUN
ijtc-844	346	7	&	&	CCONJ
ijtc-844	346	8	financial	financial	ADJ
ijtc-844	346	9	management	management	NOUN
ijtc-844	346	10	,	,	PUNCT
ijtc-844	346	11	17(3	17(3	NUM
ijtc-844	346	12	)	)	PUNCT
ijtc-844	346	13	,	,	PUNCT
ijtc-844	346	14	313–341	313–341	NUM
ijtc-844	346	15	.	.	PUNCT
ijtc-844	347	1	https://doi.org/10.1108/jpbafm-17-03-2005-b004	https://doi.org/10.1108/jpbafm-17-03-2005-b004	VERB
ijtc-844	347	2	kim	kim	PROPN
ijtc-844	347	3	,	,	PUNCT
ijtc-844	347	4	j.	j.	PROPN
ijtc-844	347	5	(	(	PUNCT
ijtc-844	347	6	2016	2016	NUM
ijtc-844	347	7	)	)	PUNCT
ijtc-844	347	8	.	.	PUNCT
ijtc-844	348	1	economic	economic	ADJ
ijtc-844	348	2	effect	effect	NOUN
ijtc-844	348	3	of	of	ADP
ijtc-844	348	4	regulatory	regulatory	ADJ
ijtc-844	348	5	reforms	reform	NOUN
ijtc-844	348	6	in	in	ADP
ijtc-844	348	7	korea	korea	PROPN
ijtc-844	348	8	.	.	PUNCT
ijtc-844	349	1	한국개발연구원	한국개발연구원	NOUN
ijtc-844	349	2	.	.	PUNCT
ijtc-844	350	1	retrieved	retrieve	VERB
ijtc-844	350	2	from	from	ADP
ijtc-844	350	3	한국개발연구원	한국개발연구원	NOUN
ijtc-844	350	4	website	website	NOUN
ijtc-844	350	5	:	:	PUNCT
ijtc-844	350	6	https://doi.org/10.22740/kdi.ps.e.2016.01	https://doi.org/10.22740/kdi.ps.e.2016.01	PROPN
ijtc-844	350	7	kim	kim	PROPN
ijtc-844	350	8	,	,	PUNCT
ijtc-844	350	9	m.	m.	NOUN
ijtc-844	350	10	(	(	PUNCT
ijtc-844	350	11	2015	2015	NUM
ijtc-844	350	12	)	)	PUNCT
ijtc-844	350	13	.	.	PUNCT
ijtc-844	351	1	productivity	productivity	NOUN
ijtc-844	351	2	spillovers	spillover	NOUN
ijtc-844	351	3	from	from	ADP
ijtc-844	351	4	fdi	fdi	PROPN
ijtc-844	351	5	and	and	CCONJ
ijtc-844	351	6	the	the	DET
ijtc-844	351	7	role	role	NOUN
ijtc-844	351	8	of	of	ADP
ijtc-844	351	9	domestic	domestic	ADJ
ijtc-844	351	10	firm	firm	NOUN
ijtc-844	351	11	’s	’s	PART
ijtc-844	351	12	absorptive	absorptive	ADJ
ijtc-844	351	13	capacity	capacity	NOUN
ijtc-844	351	14	in	in	ADP
ijtc-844	351	15	south	south	ADJ
ijtc-844	351	16	korean	korean	ADJ
ijtc-844	351	17	manufacturing	manufacturing	NOUN
ijtc-844	351	18	industries	industry	NOUN
ijtc-844	351	19	.	.	PUNCT
ijtc-844	352	1	empirical	empirical	ADJ
ijtc-844	352	2	economics	economic	NOUN
ijtc-844	352	3	,	,	PUNCT
ijtc-844	352	4	48(2	48(2	NUM
ijtc-844	352	5	)	)	PUNCT
ijtc-844	352	6	,	,	PUNCT
ijtc-844	352	7	807–827	807–827	NUM
ijtc-844	352	8	.	.	PUNCT
ijtc-844	353	1	https://doi.org/10.1007/s00181-014-0804-z	https://doi.org/10.1007/s00181-014-0804-z	PROPN
ijtc-844	353	2	le	le	X
ijtc-844	353	3	,	,	PUNCT
ijtc-844	353	4	t.	t.	PROPN
ijtc-844	353	5	,	,	PUNCT
ijtc-844	353	6	&	&	CCONJ
ijtc-844	353	7	thanh	thanh	PROPN
ijtc-844	353	8	,	,	PUNCT
ijtc-844	353	9	t.	t.	PROPN
ijtc-844	353	10	(	(	PUNCT
ijtc-844	353	11	1995	1995	NUM
ijtc-844	353	12	)	)	PUNCT
ijtc-844	353	13	.	.	PUNCT
ijtc-844	354	1	the	the	DET
ijtc-844	354	2	legal	legal	ADJ
ijtc-844	354	3	aspects	aspect	NOUN
ijtc-844	354	4	of	of	ADP
ijtc-844	354	5	foreign	foreign	ADJ
ijtc-844	354	6	investment	investment	NOUN
ijtc-844	354	7	in	in	ADP
ijtc-844	354	8	vietnam	vietnam	PROPN
ijtc-844	354	9	.	.	PUNCT
ijtc-844	355	1	int’l	int’l	PRON
ijtc-844	355	2	trade	trade	PROPN
ijtc-844	355	3	&	&	CCONJ
ijtc-844	355	4	bus	bus	NOUN
ijtc-844	355	5	.	.	PUNCT
ijtc-844	356	1	lj	lj	PROPN
ijtc-844	356	2	,	,	PUNCT
ijtc-844	356	3	1	1	NUM
ijtc-844	356	4	,	,	PUNCT
ijtc-844	356	5	45	45	NUM
ijtc-844	356	6	.	.	PUNCT
ijtc-844	356	7	leuthold	leuthold	NOUN
ijtc-844	356	8	,	,	PUNCT
ijtc-844	356	9	j.	j.	PROPN
ijtc-844	356	10	h.	h.	PROPN
ijtc-844	356	11	(	(	PUNCT
ijtc-844	356	12	1991	1991	NUM
ijtc-844	356	13	)	)	PUNCT
ijtc-844	356	14	.	.	PUNCT
ijtc-844	357	1	tax	tax	NOUN
ijtc-844	357	2	shares	share	NOUN
ijtc-844	357	3	in	in	ADP
ijtc-844	357	4	developing	develop	VERB
ijtc-844	357	5	economies	economy	NOUN
ijtc-844	357	6	a	a	DET
ijtc-844	357	7	panel	panel	NOUN
ijtc-844	357	8	study	study	NOUN
ijtc-844	357	9	.	.	PUNCT
ijtc-844	358	1	journal	journal	PROPN
ijtc-844	358	2	of	of	ADP
ijtc-844	358	3	development	development	NOUN
ijtc-844	358	4	economics	economic	NOUN
ijtc-844	358	5	,	,	PUNCT
ijtc-844	358	6	35(1	35(1	NUM
ijtc-844	358	7	)	)	PUNCT
ijtc-844	358	8	,	,	PUNCT
ijtc-844	358	9	173–185	173–185	NUM
ijtc-844	358	10	.	.	PUNCT
ijtc-844	359	1	https://doi.org/10.1016/0304-3878(91)90072-4	https://doi.org/10.1016/0304-3878(91)90072-4	NOUN
ijtc-844	359	2	mahdavi	mahdavi	NOUN
ijtc-844	359	3	,	,	PUNCT
ijtc-844	359	4	s.	s.	PROPN
ijtc-844	359	5	(	(	PUNCT
ijtc-844	359	6	2008	2008	NUM
ijtc-844	359	7	)	)	PUNCT
ijtc-844	359	8	.	.	PUNCT
ijtc-844	360	1	the	the	DET
ijtc-844	360	2	level	level	NOUN
ijtc-844	360	3	and	and	CCONJ
ijtc-844	360	4	composition	composition	NOUN
ijtc-844	360	5	of	of	ADP
ijtc-844	360	6	tax	tax	NOUN
ijtc-844	360	7	revenue	revenue	NOUN
ijtc-844	360	8	in	in	ADP
ijtc-844	360	9	developing	develop	VERB
ijtc-844	360	10	countries	country	NOUN
ijtc-844	360	11	:	:	PUNCT
ijtc-844	360	12	evidence	evidence	NOUN
ijtc-844	360	13	from	from	ADP
ijtc-844	360	14	unbalanced	unbalanced	ADJ
ijtc-844	360	15	panel	panel	NOUN
ijtc-844	360	16	data	datum	NOUN
ijtc-844	360	17	.	.	PUNCT
ijtc-844	361	1	international	international	ADJ
ijtc-844	361	2	review	review	NOUN
ijtc-844	361	3	of	of	ADP
ijtc-844	361	4	economics	economics	PROPN
ijtc-844	361	5	&	&	CCONJ
ijtc-844	361	6	finance	finance	PROPN
ijtc-844	361	7	,	,	PUNCT
ijtc-844	361	8	17(4	17(4	NUM
ijtc-844	361	9	)	)	PUNCT
ijtc-844	361	10	,	,	PUNCT
ijtc-844	361	11	607–617	607–617	NUM
ijtc-844	361	12	.	.	PUNCT
ijtc-844	362	1	https://doi.org/10.1016/j.iref.2008.01.001	https://doi.org/10.1016/j.iref.2008.01.001	NOUN
ijtc-844	362	2	minh	minh	NOUN
ijtc-844	362	3	ha	ha	INTJ
ijtc-844	362	4	,	,	PUNCT
ijtc-844	362	5	n.	n.	PROPN
ijtc-844	362	6	,	,	PUNCT
ijtc-844	362	7	tan	tan	PROPN
ijtc-844	362	8	minh	minh	NOUN
ijtc-844	362	9	,	,	PUNCT
ijtc-844	362	10	p.	p.	PROPN
ijtc-844	362	11	,	,	PUNCT
ijtc-844	362	12	&	&	CCONJ
ijtc-844	362	13	binh	binh	PROPN
ijtc-844	362	14	,	,	PUNCT
ijtc-844	362	15	q.	q.	PROPN
ijtc-844	362	16	m.	m.	PROPN
ijtc-844	362	17	q.	q.	PROPN
ijtc-844	362	18	(	(	PUNCT
ijtc-844	362	19	2022	2022	NUM
ijtc-844	362	20	)	)	PUNCT
ijtc-844	362	21	.	.	PUNCT
ijtc-844	363	1	the	the	DET
ijtc-844	363	2	determinants	determinant	NOUN
ijtc-844	363	3	of	of	ADP
ijtc-844	363	4	tax	tax	NOUN
ijtc-844	363	5	revenue	revenue	NOUN
ijtc-844	363	6	:	:	PUNCT
ijtc-844	363	7	a	a	DET
ijtc-844	363	8	study	study	NOUN
ijtc-844	363	9	of	of	ADP
ijtc-844	363	10	southeast	southeast	PROPN
ijtc-844	363	11	asia	asia	PROPN
ijtc-844	363	12	.	.	PUNCT
ijtc-844	364	1	cogent	cogent	NOUN
ijtc-844	364	2	economics	economics	PROPN
ijtc-844	364	3	&	&	CCONJ
ijtc-844	364	4	finance	finance	PROPN
ijtc-844	364	5	,	,	PUNCT
ijtc-844	364	6	10(1	10(1	NUM
ijtc-844	364	7	)	)	PUNCT
ijtc-844	364	8	,	,	PUNCT
ijtc-844	364	9	2026660	2026660	NUM
ijtc-844	364	10	.	.	PUNCT
ijtc-844	365	1	https://doi.org/10.1080/23322039.2022.2026660	https://doi.org/10.1080/23322039.2022.2026660	PROPN
ijtc-844	365	2	mohamed	mohamed	PROPN
ijtc-844	365	3	,	,	PUNCT
ijtc-844	365	4	w.	w.	PROPN
ijtc-844	365	5	m.	m.	PROPN
ijtc-844	365	6	h.	h.	PROPN
ijtc-844	365	7	(	(	PUNCT
ijtc-844	365	8	2020	2020	NUM
ijtc-844	365	9	)	)	PUNCT
ijtc-844	365	10	.	.	PUNCT
ijtc-844	366	1	determinants	determinant	NOUN
ijtc-844	366	2	of	of	ADP
ijtc-844	366	3	foreign	foreign	ADJ
ijtc-844	366	4	direct	direct	ADJ
ijtc-844	366	5	investment	investment	NOUN
ijtc-844	366	6	in	in	ADP
ijtc-844	366	7	egypt	egypt	PROPN
ijtc-844	366	8	.	.	PUNCT
ijtc-844	367	1	iosr	iosr	PROPN
ijtc-844	367	2	journal	journal	PROPN
ijtc-844	367	3	of	of	ADP
ijtc-844	367	4	business	business	NOUN
ijtc-844	367	5	and	and	CCONJ
ijtc-844	367	6	management	management	NOUN
ijtc-844	367	7	.	.	PUNCT
ijtc-844	368	1	mudambi	mudambi	PROPN
ijtc-844	368	2	,	,	PUNCT
ijtc-844	368	3	r.	r.	PROPN
ijtc-844	368	4	,	,	PUNCT
ijtc-844	368	5	navarra	navarra	PROPN
ijtc-844	368	6	,	,	PUNCT
ijtc-844	368	7	p.	p.	PROPN
ijtc-844	368	8	,	,	PUNCT
ijtc-844	368	9	&	&	CCONJ
ijtc-844	368	10	delios	delio	NOUN
ijtc-844	368	11	,	,	PUNCT
ijtc-844	368	12	a.	a.	NOUN
ijtc-844	368	13	(	(	PUNCT
ijtc-844	368	14	2013	2013	NUM
ijtc-844	368	15	)	)	PUNCT
ijtc-844	368	16	.	.	PUNCT
ijtc-844	369	1	government	government	NOUN
ijtc-844	369	2	regulation	regulation	NOUN
ijtc-844	369	3	,	,	PUNCT
ijtc-844	369	4	corruption	corruption	NOUN
ijtc-844	369	5	,	,	PUNCT
ijtc-844	369	6	and	and	CCONJ
ijtc-844	369	7	fdi	fdi	PROPN
ijtc-844	369	8	.	.	PUNCT
ijtc-844	370	1	asia	asia	PROPN
ijtc-844	370	2	pacific	pacific	PROPN
ijtc-844	370	3	journal	journal	PROPN
ijtc-844	370	4	of	of	ADP
ijtc-844	370	5	management	management	NOUN
ijtc-844	370	6	,	,	PUNCT
ijtc-844	370	7	30(2	30(2	NUM
ijtc-844	370	8	)	)	PUNCT
ijtc-844	370	9	,	,	PUNCT
ijtc-844	370	10	487–511	487–511	NUM
ijtc-844	370	11	.	.	PUNCT
ijtc-844	371	1	https://doi.org/10.1007/s10490-012-9311-y	https://doi.org/10.1007/s10490-012-9311-y	PROPN
ijtc-844	371	2	mühlen	mühlen	PROPN
ijtc-844	371	3	,	,	PUNCT
ijtc-844	371	4	h.	h.	PROPN
ijtc-844	371	5	,	,	PUNCT
ijtc-844	371	6	&	&	CCONJ
ijtc-844	371	7	escobar	escobar	PROPN
ijtc-844	371	8	,	,	PUNCT
ijtc-844	371	9	o.	o.	PROPN
ijtc-844	371	10	(	(	PUNCT
ijtc-844	371	11	2020	2020	NUM
ijtc-844	371	12	)	)	PUNCT
ijtc-844	371	13	.	.	PUNCT
ijtc-844	372	1	the	the	DET
ijtc-844	372	2	role	role	NOUN
ijtc-844	372	3	of	of	ADP
ijtc-844	372	4	fdi	fdi	NOUN
ijtc-844	372	5	in	in	ADP
ijtc-844	372	6	structural	structural	ADJ
ijtc-844	372	7	change	change	NOUN
ijtc-844	372	8	:	:	PUNCT
ijtc-844	372	9	evidence	evidence	NOUN
ijtc-844	372	10	from	from	ADP
ijtc-844	372	11	mexico	mexico	PROPN
ijtc-844	372	12	.	.	PUNCT
ijtc-844	373	1	the	the	DET
ijtc-844	373	2	world	world	NOUN
ijtc-844	373	3	economy	economy	NOUN
ijtc-844	373	4	,	,	PUNCT
ijtc-844	373	5	43(3	43(3	NUM
ijtc-844	373	6	)	)	PUNCT
ijtc-844	373	7	,	,	PUNCT
ijtc-844	373	8	557–585	557–585	NUM
ijtc-844	373	9	.	.	PUNCT
ijtc-844	374	1	https://doi.org/10.1111/twec.12879	https://doi.org/10.1111/twec.12879	ADJ
ijtc-844	374	2	neszmelyi	neszmelyi	PROPN
ijtc-844	374	3	,	,	PUNCT
ijtc-844	374	4	g.	g.	PROPN
ijtc-844	374	5	i.	i.	PROPN
ijtc-844	374	6	(	(	PUNCT
ijtc-844	374	7	2017	2017	NUM
ijtc-844	374	8	)	)	PUNCT
ijtc-844	374	9	.	.	PUNCT
ijtc-844	375	1	the	the	DET
ijtc-844	375	2	main	main	ADJ
ijtc-844	375	3	characteristics	characteristic	NOUN
ijtc-844	375	4	of	of	ADP
ijtc-844	375	5	the	the	DET
ijtc-844	375	6	south	south	ADJ
ijtc-844	375	7	korean	korean	ADJ
ijtc-844	375	8	agriculture	agriculture	NOUN
ijtc-844	375	9	.	.	PUNCT
ijtc-844	376	1	economic	economic	ADJ
ijtc-844	376	2	and	and	CCONJ
ijtc-844	376	3	local	local	ADJ
ijtc-844	376	4	aspects	aspect	NOUN
ijtc-844	376	5	of	of	ADP
ijtc-844	376	6	rural	rural	ADJ
ijtc-844	376	7	development	development	NOUN
ijtc-844	376	8	,	,	PUNCT
ijtc-844	376	9	szent	szent	NOUN
ijtc-844	376	10	istvan	istvan	PROPN
ijtc-844	376	11	university	university	PROPN
ijtc-844	376	12	,	,	PUNCT
ijtc-844	376	13	budapest	budapest	PROPN
ijtc-844	376	14	,	,	PUNCT
ijtc-844	376	15	hungary	hungary	PROPN
ijtc-844	376	16	,	,	PUNCT
ijtc-844	376	17	31–43	31–43	NUM
ijtc-844	376	18	.	.	PUNCT
ijtc-844	377	1	okey	okey	PROPN
ijtc-844	377	2	,	,	PUNCT
ijtc-844	377	3	m.	m.	PROPN
ijtc-844	377	4	k.	k.	PROPN
ijtc-844	377	5	n.	n.	PROPN
ijtc-844	377	6	(	(	PUNCT
ijtc-844	377	7	2013	2013	NUM
ijtc-844	377	8	)	)	PUNCT
ijtc-844	377	9	.	.	PUNCT
ijtc-844	378	1	tax	tax	NOUN
ijtc-844	378	2	revenue	revenue	NOUN
ijtc-844	378	3	effect	effect	NOUN
ijtc-844	378	4	of	of	ADP
ijtc-844	378	5	foreign	foreign	ADJ
ijtc-844	378	6	direct	direct	ADJ
ijtc-844	378	7	investment	investment	NOUN
ijtc-844	378	8	in	in	ADP
ijtc-844	378	9	west	west	PROPN
ijtc-844	378	10	africa	africa	PROPN
ijtc-844	378	11	.	.	PUNCT
ijtc-844	379	1	african	african	PROPN
ijtc-844	379	2	j.	j.	PROPN
ijtc-844	379	3	of	of	ADP
ijtc-844	379	4	economic	economic	ADJ
ijtc-844	379	5	and	and	CCONJ
ijtc-844	379	6	sustainable	sustainable	ADJ
ijtc-844	379	7	development	development	NOUN
ijtc-844	379	8	,	,	PUNCT
ijtc-844	379	9	2(1	2(1	NUM
ijtc-844	379	10	)	)	PUNCT
ijtc-844	379	11	,	,	PUNCT
ijtc-844	379	12	1	1	X
ijtc-844	379	13	.	.	PUNCT
ijtc-844	380	1	https://doi.org/10.1504/ajesd.2013.053052	https://doi.org/10.1504/ajesd.2013.053052	PROPN
ijtc-844	380	2	o’neill	o’neill	PROPN
ijtc-844	380	3	,	,	PUNCT
ijtc-844	380	4	j.	j.	PROPN
ijtc-844	380	5	,	,	PUNCT
ijtc-844	380	6	wilson	wilson	PROPN
ijtc-844	380	7	,	,	PUNCT
ijtc-844	380	8	d.	d.	PROPN
ijtc-844	380	9	,	,	PUNCT
ijtc-844	380	10	purushothaman	purushothaman	NOUN
ijtc-844	380	11	,	,	PUNCT
ijtc-844	380	12	r.	r.	PROPN
ijtc-844	380	13	,	,	PUNCT
ijtc-844	380	14	&	&	CCONJ
ijtc-844	380	15	stupnytska	stupnytska	PROPN
ijtc-844	380	16	,	,	PUNCT
ijtc-844	380	17	a.	a.	NOUN
ijtc-844	380	18	(	(	PUNCT
ijtc-844	380	19	2005	2005	NUM
ijtc-844	380	20	)	)	PUNCT
ijtc-844	380	21	.	.	PUNCT
ijtc-844	381	1	global	global	ADJ
ijtc-844	381	2	economics	economics	PROPN
ijtc-844	381	3	paper	paper	PROPN
ijtc-844	381	4	no	no	NOUN
ijtc-844	381	5	:	:	PUNCT
ijtc-844	381	6	134	134	NUM
ijtc-844	381	7	.	.	PUNCT
ijtc-844	382	1	how	how	SCONJ
ijtc-844	382	2	solid	solid	ADJ
ijtc-844	382	3	are	be	AUX
ijtc-844	382	4	the	the	DET
ijtc-844	382	5	brics	bric	NOUN
ijtc-844	382	6	.	.	PUNCT
ijtc-844	383	1	ortiz	ortiz	PROPN
ijtc-844	383	2	-	-	PUNCT
ijtc-844	383	3	ospina	ospina	PROPN
ijtc-844	383	4	,	,	PUNCT
ijtc-844	383	5	e.	e.	PROPN
ijtc-844	383	6	,	,	PUNCT
ijtc-844	383	7	&	&	CCONJ
ijtc-844	383	8	roser	roser	PROPN
ijtc-844	383	9	,	,	PUNCT
ijtc-844	383	10	m.	m.	NOUN
ijtc-844	383	11	(	(	PUNCT
ijtc-844	383	12	2016	2016	NUM
ijtc-844	383	13	)	)	PUNCT
ijtc-844	383	14	.	.	PUNCT
ijtc-844	384	1	taxation	taxation	NOUN
ijtc-844	384	2	.	.	PUNCT
ijtc-844	385	1	our	our	PRON
ijtc-844	385	2	world	world	NOUN
ijtc-844	385	3	in	in	ADP
ijtc-844	385	4	data	data	PROPN
ijtc-844	385	5	.	.	PUNCT
ijtc-844	386	1	retrieved	retrieve	VERB
ijtc-844	386	2	from	from	ADP
ijtc-844	386	3	https://ourworldindata.org/taxation	https://ourworldindata.org/taxation	PROPN
ijtc-844	386	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	386	5	https://doi.org/10.7916/d8s75q96	https://doi.org/10.7916/d8s75q96	PROPN
ijtc-844	386	6	https://doi.org/10.1108/jpbafm-17-03-2005-b004	https://doi.org/10.1108/jpbafm-17-03-2005-b004	X
ijtc-844	386	7	https://doi.org/10.22740/kdi.ps.e.2016.01	https://doi.org/10.22740/kdi.ps.e.2016.01	VERB
ijtc-844	386	8	https://doi.org/10.1007/s00181-014-0804-z	https://doi.org/10.1007/s00181-014-0804-z	PROPN
ijtc-844	386	9	https://doi.org/10.1016/0304-3878(91)90072-4	https://doi.org/10.1016/0304-3878(91)90072-4	PROPN
ijtc-844	386	10	https://doi.org/10.1016/j.iref.2008.01.001	https://doi.org/10.1016/j.iref.2008.01.001	PROPN
ijtc-844	386	11	https://doi.org/10.1080/23322039.2022.2026660	https://doi.org/10.1080/23322039.2022.2026660	PROPN
ijtc-844	386	12	https://doi.org/10.1007/s10490-012-9311-y	https://doi.org/10.1007/s10490-012-9311-y	PROPN
ijtc-844	386	13	https://doi.org/10.1111/twec.12879	https://doi.org/10.1111/twec.12879	ADJ
ijtc-844	386	14	https://doi.org/10.1504/ajesd.2013.053052	https://doi.org/10.1504/ajesd.2013.053052	PROPN
ijtc-844	386	15	https://ourworldindata.org/taxation	https://ourworldindata.org/taxation	PROPN
ijtc-844	386	16	searching	search	VERB
ijtc-844	386	17	for	for	ADP
ijtc-844	386	18	tax	tax	NOUN
ijtc-844	386	19	revenue	revenue	NOUN
ijtc-844	386	20	determinants	determinant	NOUN
ijtc-844	386	21	in	in	ADP
ijtc-844	386	22	n-11	n-11	PROPN
ijtc-844	386	23	:	:	PUNCT
ijtc-844	386	24	the	the	DET
ijtc-844	386	25	moderating	moderate	VERB
ijtc-844	386	26	role	role	NOUN
ijtc-844	386	27	of	of	ADP
ijtc-844	386	28	regulatory	regulatory	ADJ
ijtc-844	386	29	quality	quality	NOUN
ijtc-844	386	30	pascal	pascal	NOUN
ijtc-844	386	31	and	and	CCONJ
ijtc-844	386	32	wijaya	wijaya	NOUN
ijtc-844	386	33	644	644	NUM
ijtc-844	386	34	|	|	ADV
ijtc-844	386	35	ilomata	ilomata	PROPN
ijtc-844	386	36	international	international	ADJ
ijtc-844	386	37	journal	journal	NOUN
ijtc-844	386	38	of	of	ADP
ijtc-844	386	39	tax	tax	PROPN
ijtc-844	386	40	&	&	CCONJ
ijtc-844	386	41	accounting	account	VERB
ijtc-844	386	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	386	43	osabohien	osabohien	NOUN
ijtc-844	386	44	,	,	PUNCT
ijtc-844	386	45	r.	r.	PROPN
ijtc-844	386	46	,	,	PUNCT
ijtc-844	386	47	david	david	PROPN
ijtc-844	386	48	awolola	awolola	PROPN
ijtc-844	386	49	,	,	PUNCT
ijtc-844	386	50	o.	o.	PROPN
ijtc-844	386	51	,	,	PUNCT
ijtc-844	386	52	matthew	matthew	PROPN
ijtc-844	386	53	,	,	PUNCT
ijtc-844	386	54	o.	o.	PROPN
ijtc-844	386	55	,	,	PUNCT
ijtc-844	386	56	queen	queen	NOUN
ijtc-844	386	57	itua	itua	NOUN
ijtc-844	386	58	,	,	PUNCT
ijtc-844	386	59	o.	o.	PROPN
ijtc-844	386	60	,	,	PUNCT
ijtc-844	386	61	&	&	CCONJ
ijtc-844	386	62	elomien	elomien	PROPN
ijtc-844	386	63	,	,	PUNCT
ijtc-844	386	64	e.	e.	PROPN
ijtc-844	386	65	(	(	PUNCT
ijtc-844	386	66	2020	2020	NUM
ijtc-844	386	67	)	)	PUNCT
ijtc-844	386	68	.	.	PUNCT
ijtc-844	387	1	foreign	foreign	ADJ
ijtc-844	387	2	direct	direct	ADJ
ijtc-844	387	3	investment	investment	NOUN
ijtc-844	387	4	inflow	inflow	NOUN
ijtc-844	387	5	and	and	CCONJ
ijtc-844	387	6	employment	employment	NOUN
ijtc-844	387	7	in	in	ADP
ijtc-844	387	8	nigeria	nigeria	PROPN
ijtc-844	387	9	.	.	PUNCT
ijtc-844	388	1	investment	investment	NOUN
ijtc-844	388	2	management	management	NOUN
ijtc-844	388	3	and	and	CCONJ
ijtc-844	388	4	financial	financial	ADJ
ijtc-844	388	5	innovations	innovation	NOUN
ijtc-844	388	6	,	,	PUNCT
ijtc-844	388	7	17(1	17(1	NUM
ijtc-844	388	8	)	)	PUNCT
ijtc-844	388	9	,	,	PUNCT
ijtc-844	388	10	77–84	77–84	PROPN
ijtc-844	388	11	.	.	PUNCT
ijtc-844	389	1	https://doi.org/10.21511/imfi.17(1).2020.07	https://doi.org/10.21511/imfi.17(1).2020.07	X
ijtc-844	389	2	oyedele	oyedele	ADJ
ijtc-844	389	3	,	,	PUNCT
ijtc-844	389	4	t.	t.	PROPN
ijtc-844	389	5	(	(	PUNCT
ijtc-844	389	6	2016	2016	NUM
ijtc-844	389	7	)	)	PUNCT
ijtc-844	389	8	.	.	PUNCT
ijtc-844	390	1	guess	guess	VERB
ijtc-844	390	2	how	how	SCONJ
ijtc-844	390	3	many	many	ADJ
ijtc-844	390	4	nigerians	nigerian	NOUN
ijtc-844	390	5	pay	pay	VERB
ijtc-844	390	6	tax	tax	NOUN
ijtc-844	390	7	and	and	CCONJ
ijtc-844	390	8	how	how	SCONJ
ijtc-844	390	9	our	our	PRON
ijtc-844	390	10	government	government	NOUN
ijtc-844	390	11	spends	spend	VERB
ijtc-844	390	12	the	the	DET
ijtc-844	390	13	money	money	NOUN
ijtc-844	390	14	.	.	PUNCT
ijtc-844	391	1	retrieved	retrieve	VERB
ijtc-844	391	2	from	from	ADP
ijtc-844	391	3	https://pwcnigeria.typepad.com/tax_matters_nigeria/2016/06/guess-how-manynigerians-pay-tax-and-how-our-government-spends-the-money.html	https://pwcnigeria.typepad.com/tax_matters_nigeria/2016/06/guess-how-manynigerians-pay-tax-and-how-our-government-spends-the-money.html	PROPN
ijtc-844	391	4	piancastelli	piancastelli	PROPN
ijtc-844	391	5	,	,	PUNCT
ijtc-844	391	6	m.	m.	NOUN
ijtc-844	391	7	(	(	PUNCT
ijtc-844	391	8	2001	2001	NUM
ijtc-844	391	9	)	)	PUNCT
ijtc-844	391	10	.	.	PUNCT
ijtc-844	392	1	measuring	measure	VERB
ijtc-844	392	2	the	the	DET
ijtc-844	392	3	tax	tax	NOUN
ijtc-844	392	4	effort	effort	NOUN
ijtc-844	392	5	of	of	ADP
ijtc-844	392	6	developed	develop	VERB
ijtc-844	392	7	and	and	CCONJ
ijtc-844	392	8	developing	develop	VERB
ijtc-844	392	9	countries	country	NOUN
ijtc-844	392	10	:	:	PUNCT
ijtc-844	392	11	cross	cross	PROPN
ijtc-844	392	12	country	country	PROPN
ijtc-844	392	13	panel	panel	NOUN
ijtc-844	392	14	data	data	VERB
ijtc-844	392	15	analysis	analysis	NOUN
ijtc-844	392	16	1985/95	1985/95	NUM
ijtc-844	392	17	.	.	PUNCT
ijtc-844	393	1	ssrn	ssrn	PROPN
ijtc-844	393	2	electronic	electronic	ADJ
ijtc-844	393	3	journal	journal	NOUN
ijtc-844	393	4	.	.	PUNCT
ijtc-844	394	1	https://doi.org/10.2139/ssrn.283758	https://doi.org/10.2139/ssrn.283758	NOUN
ijtc-844	394	2	pratomo	pratomo	NOUN
ijtc-844	394	3	,	,	PUNCT
ijtc-844	394	4	a.	a.	PROPN
ijtc-844	394	5	w.	w.	PROPN
ijtc-844	394	6	(	(	PUNCT
ijtc-844	394	7	2020	2020	NUM
ijtc-844	394	8	)	)	PUNCT
ijtc-844	394	9	.	.	PUNCT
ijtc-844	395	1	the	the	DET
ijtc-844	395	2	effect	effect	NOUN
ijtc-844	395	3	of	of	ADP
ijtc-844	395	4	foreign	foreign	ADJ
ijtc-844	395	5	direct	direct	ADJ
ijtc-844	395	6	investment	investment	NOUN
ijtc-844	395	7	on	on	ADP
ijtc-844	395	8	tax	tax	NOUN
ijtc-844	395	9	revenue	revenue	NOUN
ijtc-844	395	10	in	in	ADP
ijtc-844	395	11	developing	develop	VERB
ijtc-844	395	12	countries	country	NOUN
ijtc-844	395	13	.	.	PUNCT
ijtc-844	396	1	jurnal	jurnal	ADJ
ijtc-844	396	2	bppk	bppk	ADJ
ijtc-844	396	3	 	 	SPACE
ijtc-844	396	4	:	:	PUNCT
ijtc-844	396	5	badan	badan	PROPN
ijtc-844	396	6	pendidikan	pendidikan	PROPN
ijtc-844	396	7	dan	dan	PROPN
ijtc-844	396	8	pelatihan	pelatihan	PROPN
ijtc-844	396	9	keuangan	keuangan	PROPN
ijtc-844	396	10	,	,	PUNCT
ijtc-844	396	11	13(1	13(1	NUM
ijtc-844	396	12	)	)	PUNCT
ijtc-844	396	13	,	,	PUNCT
ijtc-844	396	14	83–95	83–95	NUM
ijtc-844	396	15	.	.	PUNCT
ijtc-844	397	1	https://doi.org/10.48108/jurnalbppk.v13i1.484	https://doi.org/10.48108/jurnalbppk.v13i1.484	VERB
ijtc-844	397	2	rafat	rafat	NOUN
ijtc-844	397	3	,	,	PUNCT
ijtc-844	397	4	m.	m.	NOUN
ijtc-844	397	5	(	(	PUNCT
ijtc-844	397	6	2018	2018	NUM
ijtc-844	397	7	)	)	PUNCT
ijtc-844	397	8	.	.	PUNCT
ijtc-844	398	1	the	the	DET
ijtc-844	398	2	interactive	interactive	ADJ
ijtc-844	398	3	relationship	relationship	NOUN
ijtc-844	398	4	between	between	ADP
ijtc-844	398	5	economic	economic	ADJ
ijtc-844	398	6	growth	growth	NOUN
ijtc-844	398	7	and	and	CCONJ
ijtc-844	398	8	foreign	foreign	ADJ
ijtc-844	398	9	direct	direct	ADJ
ijtc-844	398	10	investments	investment	NOUN
ijtc-844	398	11	(	(	PUNCT
ijtc-844	398	12	fdi	fdi	PROPN
ijtc-844	398	13	):	):	PUNCT
ijtc-844	398	14	a	a	DET
ijtc-844	398	15	var	var	NOUN
ijtc-844	398	16	analysis	analysis	NOUN
ijtc-844	398	17	in	in	ADP
ijtc-844	398	18	iran	iran	PROPN
ijtc-844	398	19	.	.	PUNCT
ijtc-844	399	1	iranian	iranian	ADJ
ijtc-844	399	2	economic	economic	PROPN
ijtc-844	399	3	review	review	PROPN
ijtc-844	399	4	,	,	PUNCT
ijtc-844	399	5	22(1	22(1	NUM
ijtc-844	399	6	)	)	PUNCT
ijtc-844	399	7	.	.	PUNCT
ijtc-844	400	1	https://doi.org/10.22059/ier.2018.65355	https://doi.org/10.22059/ier.2018.65355	PROPN
ijtc-844	400	2	rehman	rehman	PROPN
ijtc-844	400	3	,	,	PUNCT
ijtc-844	400	4	a.	a.	PROPN
ijtc-844	400	5	,	,	PUNCT
ijtc-844	400	6	jingdong	jingdong	PROPN
ijtc-844	400	7	,	,	PUNCT
ijtc-844	400	8	l.	l.	PROPN
ijtc-844	400	9	,	,	PUNCT
ijtc-844	400	10	shahzad	shahzad	PROPN
ijtc-844	400	11	,	,	PUNCT
ijtc-844	400	12	b.	b.	PROPN
ijtc-844	400	13	,	,	PUNCT
ijtc-844	400	14	chandio	chandio	NOUN
ijtc-844	400	15	,	,	PUNCT
ijtc-844	400	16	a.	a.	NOUN
ijtc-844	400	17	a.	a.	PROPN
ijtc-844	400	18	,	,	PUNCT
ijtc-844	400	19	hussain	hussain	PROPN
ijtc-844	400	20	,	,	PUNCT
ijtc-844	400	21	i.	i.	PROPN
ijtc-844	400	22	,	,	PUNCT
ijtc-844	400	23	nabi	nabi	PROPN
ijtc-844	400	24	,	,	PUNCT
ijtc-844	400	25	g.	g.	PROPN
ijtc-844	400	26	,	,	PUNCT
ijtc-844	400	27	&	&	CCONJ
ijtc-844	400	28	iqbal	iqbal	PROPN
ijtc-844	400	29	,	,	PUNCT
ijtc-844	400	30	m.	m.	NOUN
ijtc-844	400	31	s.	s.	PROPN
ijtc-844	400	32	(	(	PUNCT
ijtc-844	400	33	2015	2015	NUM
ijtc-844	400	34	)	)	PUNCT
ijtc-844	400	35	.	.	PUNCT
ijtc-844	401	1	economic	economic	ADJ
ijtc-844	401	2	perspectives	perspective	NOUN
ijtc-844	401	3	of	of	ADP
ijtc-844	401	4	major	major	ADJ
ijtc-844	401	5	field	field	NOUN
ijtc-844	401	6	crops	crop	NOUN
ijtc-844	401	7	of	of	ADP
ijtc-844	401	8	pakistan	pakistan	PROPN
ijtc-844	401	9	:	:	PUNCT
ijtc-844	401	10	an	an	DET
ijtc-844	401	11	empirical	empirical	ADJ
ijtc-844	401	12	study	study	NOUN
ijtc-844	401	13	.	.	PUNCT
ijtc-844	402	1	pacific	pacific	PROPN
ijtc-844	402	2	science	science	PROPN
ijtc-844	402	3	review	review	PROPN
ijtc-844	402	4	b	b	PROPN
ijtc-844	402	5	:	:	PUNCT
ijtc-844	402	6	humanities	humanity	NOUN
ijtc-844	402	7	and	and	CCONJ
ijtc-844	402	8	social	social	ADJ
ijtc-844	402	9	sciences	science	NOUN
ijtc-844	402	10	,	,	PUNCT
ijtc-844	402	11	1(3	1(3	NUM
ijtc-844	402	12	)	)	PUNCT
ijtc-844	402	13	,	,	PUNCT
ijtc-844	402	14	145–158	145–158	NUM
ijtc-844	402	15	.	.	PUNCT
ijtc-844	403	1	https://doi.org/10.1016/j.psrb.2016.09.002	https://doi.org/10.1016/j.psrb.2016.09.002	PROPN
ijtc-844	403	2	rehman	rehman	NOUN
ijtc-844	403	3	,	,	PUNCT
ijtc-844	403	4	n.	n.	PROPN
ijtc-844	403	5	u.	u.	PROPN
ijtc-844	403	6	(	(	PUNCT
ijtc-844	403	7	2016	2016	NUM
ijtc-844	403	8	)	)	PUNCT
ijtc-844	403	9	.	.	PUNCT
ijtc-844	404	1	fdi	fdi	NOUN
ijtc-844	404	2	and	and	CCONJ
ijtc-844	404	3	economic	economic	ADJ
ijtc-844	404	4	growth	growth	NOUN
ijtc-844	404	5	:	:	PUNCT
ijtc-844	404	6	empirical	empirical	ADJ
ijtc-844	404	7	evidence	evidence	NOUN
ijtc-844	404	8	from	from	ADP
ijtc-844	404	9	pakistan	pakistan	PROPN
ijtc-844	404	10	.	.	PUNCT
ijtc-844	405	1	journal	journal	PROPN
ijtc-844	405	2	of	of	ADP
ijtc-844	405	3	economic	economic	ADJ
ijtc-844	405	4	and	and	CCONJ
ijtc-844	405	5	administrative	administrative	ADJ
ijtc-844	405	6	sciences	science	NOUN
ijtc-844	405	7	,	,	PUNCT
ijtc-844	405	8	32(1	32(1	NUM
ijtc-844	405	9	)	)	PUNCT
ijtc-844	405	10	,	,	PUNCT
ijtc-844	405	11	63–76	63–76	PROPN
ijtc-844	405	12	.	.	PUNCT
ijtc-844	406	1	https://doi.org/10.1108/jeas-12-20140035	https://doi.org/10.1108/jeas-12-20140035	PROPN
ijtc-844	406	2	rodríguez	rodríguez	PROPN
ijtc-844	406	3	,	,	PUNCT
ijtc-844	406	4	v.	v.	ADP
ijtc-844	406	5	m.	m.	PROPN
ijtc-844	406	6	c.	c.	PROPN
ijtc-844	406	7	(	(	PUNCT
ijtc-844	406	8	2018	2018	NUM
ijtc-844	406	9	)	)	PUNCT
ijtc-844	406	10	.	.	PUNCT
ijtc-844	407	1	tax	tax	NOUN
ijtc-844	407	2	determinants	determinant	NOUN
ijtc-844	407	3	revisited	revisit	VERB
ijtc-844	407	4	.	.	PUNCT
ijtc-844	408	1	an	an	DET
ijtc-844	408	2	unbalanced	unbalanced	ADJ
ijtc-844	408	3	data	data	NOUN
ijtc-844	408	4	panel	panel	NOUN
ijtc-844	408	5	analysis	analysis	NOUN
ijtc-844	408	6	.	.	PUNCT
ijtc-844	409	1	journal	journal	NOUN
ijtc-844	409	2	of	of	ADP
ijtc-844	409	3	applied	apply	VERB
ijtc-844	409	4	economics	economic	NOUN
ijtc-844	409	5	,	,	PUNCT
ijtc-844	409	6	21(1	21(1	NUM
ijtc-844	409	7	)	)	PUNCT
ijtc-844	409	8	,	,	PUNCT
ijtc-844	409	9	1–24	1–24	PROPN
ijtc-844	409	10	.	.	PUNCT
ijtc-844	410	1	https://doi.org/10.1080/15140326.2018.1526867	https://doi.org/10.1080/15140326.2018.1526867	PROPN
ijtc-844	410	2	ronaghi	ronaghi	PROPN
ijtc-844	410	3	,	,	PUNCT
ijtc-844	410	4	m.	m.	NOUN
ijtc-844	410	5	,	,	PUNCT
ijtc-844	410	6	kohansal	kohansal	PROPN
ijtc-844	410	7	,	,	PUNCT
ijtc-844	410	8	m.	m.	NOUN
ijtc-844	410	9	r.	r.	PROPN
ijtc-844	410	10	,	,	PUNCT
ijtc-844	410	11	&	&	CCONJ
ijtc-844	410	12	ghorbani	ghorbani	PROPN
ijtc-844	410	13	,	,	PUNCT
ijtc-844	410	14	m.	m.	NOUN
ijtc-844	410	15	(	(	PUNCT
ijtc-844	410	16	2020	2020	NUM
ijtc-844	410	17	)	)	PUNCT
ijtc-844	410	18	.	.	PUNCT
ijtc-844	411	1	the	the	DET
ijtc-844	411	2	effects	effect	NOUN
ijtc-844	411	3	of	of	ADP
ijtc-844	411	4	agricultural	agricultural	ADJ
ijtc-844	411	5	governance	governance	NOUN
ijtc-844	411	6	variables	variable	NOUN
ijtc-844	411	7	on	on	ADP
ijtc-844	411	8	iran	iran	PROPN
ijtc-844	411	9	’s	’s	PART
ijtc-844	411	10	livestock	livestock	NOUN
ijtc-844	411	11	and	and	CCONJ
ijtc-844	411	12	meat	meat	NOUN
ijtc-844	411	13	market	market	NOUN
ijtc-844	411	14	.	.	PUNCT
ijtc-844	412	1	journal	journal	NOUN
ijtc-844	412	2	of	of	ADP
ijtc-844	412	3	agricultural	agricultural	ADJ
ijtc-844	412	4	economics	economic	NOUN
ijtc-844	412	5	and	and	CCONJ
ijtc-844	412	6	development	development	NOUN
ijtc-844	412	7	,	,	PUNCT
ijtc-844	412	8	33(4	33(4	NUM
ijtc-844	412	9	)	)	PUNCT
ijtc-844	412	10	,	,	PUNCT
ijtc-844	412	11	377–394	377–394	NUM
ijtc-844	412	12	.	.	PUNCT
ijtc-844	413	1	https://doi.org/10.22067/jead2.v33i4.83167	https://doi.org/10.22067/jead2.v33i4.83167	PROPN
ijtc-844	413	2	salman	salman	PROPN
ijtc-844	413	3	,	,	PUNCT
ijtc-844	413	4	r.	r.	PROPN
ijtc-844	413	5	t.	t.	PROPN
ijtc-844	413	6	,	,	PUNCT
ijtc-844	413	7	sanni	sanni	PROPN
ijtc-844	413	8	,	,	PUNCT
ijtc-844	413	9	p.	p.	PROPN
ijtc-844	413	10	,	,	PUNCT
ijtc-844	413	11	olaniyi	olaniyi	NOUN
ijtc-844	413	12	,	,	PUNCT
ijtc-844	413	13	t.	t.	NOUN
ijtc-844	413	14	a.	a.	PROPN
ijtc-844	413	15	,	,	PUNCT
ijtc-844	413	16	&	&	CCONJ
ijtc-844	413	17	yahaya	yahaya	PROPN
ijtc-844	413	18	,	,	PUNCT
ijtc-844	413	19	k.	k.	PROPN
ijtc-844	413	20	a.	a.	PROPN
ijtc-844	413	21	(	(	PUNCT
ijtc-844	413	22	2022	2022	NUM
ijtc-844	413	23	)	)	PUNCT
ijtc-844	413	24	.	.	PUNCT
ijtc-844	414	1	governance	governance	NOUN
ijtc-844	414	2	transparency	transparency	NOUN
ijtc-844	414	3	of	of	ADP
ijtc-844	414	4	tax	tax	NOUN
ijtc-844	414	5	revenue	revenue	NOUN
ijtc-844	414	6	performance	performance	NOUN
ijtc-844	414	7	in	in	ADP
ijtc-844	414	8	west	west	PROPN
ijtc-844	414	9	africa	africa	PROPN
ijtc-844	414	10	.	.	PUNCT
ijtc-844	415	1	business	business	NOUN
ijtc-844	415	2	ethics	ethic	NOUN
ijtc-844	415	3	and	and	CCONJ
ijtc-844	415	4	leadership	leadership	NOUN
ijtc-844	415	5	,	,	PUNCT
ijtc-844	415	6	6(1	6(1	NUM
ijtc-844	415	7	)	)	PUNCT
ijtc-844	415	8	,	,	PUNCT
ijtc-844	415	9	14–24	14–24	NUM
ijtc-844	415	10	.	.	PUNCT
ijtc-844	416	1	https://doi.org/10.21272/bel.6(1).14-24.2022	https://doi.org/10.21272/bel.6(1).14-24.2022	X
ijtc-844	416	2	sarmento	sarmento	PROPN
ijtc-844	416	3	,	,	PUNCT
ijtc-844	416	4	j.	j.	PROPN
ijtc-844	416	5	(	(	PUNCT
ijtc-844	416	6	2016	2016	NUM
ijtc-844	416	7	)	)	PUNCT
ijtc-844	416	8	.	.	PUNCT
ijtc-844	417	1	the	the	DET
ijtc-844	417	2	determinants	determinant	NOUN
ijtc-844	417	3	of	of	ADP
ijtc-844	417	4	value	value	NOUN
ijtc-844	417	5	added	add	VERB
ijtc-844	417	6	tax	tax	NOUN
ijtc-844	417	7	revenues	revenue	NOUN
ijtc-844	417	8	in	in	ADP
ijtc-844	417	9	the	the	DET
ijtc-844	417	10	european	european	PROPN
ijtc-844	417	11	union	union	PROPN
ijtc-844	417	12	.	.	PUNCT
ijtc-844	418	1	the	the	DET
ijtc-844	418	2	european	european	PROPN
ijtc-844	418	3	journal	journal	PROPN
ijtc-844	418	4	of	of	ADP
ijtc-844	418	5	management	management	NOUN
ijtc-844	418	6	studies	study	NOUN
ijtc-844	418	7	,	,	PUNCT
ijtc-844	418	8	21(2	21(2	NUM
ijtc-844	418	9	)	)	PUNCT
ijtc-844	418	10	,	,	PUNCT
ijtc-844	418	11	79–99	79–99	NUM
ijtc-844	418	12	.	.	PUNCT
ijtc-844	419	1	stotsky	stotsky	PROPN
ijtc-844	419	2	,	,	PUNCT
ijtc-844	419	3	m.	m.	NOUN
ijtc-844	419	4	j.	j.	PROPN
ijtc-844	419	5	g.	g.	PROPN
ijtc-844	419	6	,	,	PUNCT
ijtc-844	419	7	&	&	CCONJ
ijtc-844	419	8	woldemariam	woldemariam	PROPN
ijtc-844	419	9	,	,	PUNCT
ijtc-844	419	10	m.	m.	NOUN
ijtc-844	419	11	a.	a.	NOUN
ijtc-844	419	12	(	(	PUNCT
ijtc-844	419	13	1997	1997	NUM
ijtc-844	419	14	)	)	PUNCT
ijtc-844	419	15	.	.	PUNCT
ijtc-844	420	1	tax	tax	NOUN
ijtc-844	420	2	effort	effort	NOUN
ijtc-844	420	3	in	in	ADP
ijtc-844	420	4	sub	sub	ADJ
ijtc-844	420	5	-	-	ADJ
ijtc-844	420	6	saharan	saharan	ADJ
ijtc-844	420	7	africa	africa	PROPN
ijtc-844	420	8	.	.	PUNCT
ijtc-844	421	1	international	international	ADJ
ijtc-844	421	2	monetary	monetary	ADJ
ijtc-844	421	3	fund	fund	PROPN
ijtc-844	421	4	.	.	PUNCT
ijtc-844	422	1	syadullah	syadullah	PROPN
ijtc-844	422	2	,	,	PUNCT
ijtc-844	422	3	m.	m.	NOUN
ijtc-844	422	4	(	(	PUNCT
ijtc-844	422	5	2015	2015	NUM
ijtc-844	422	6	)	)	PUNCT
ijtc-844	422	7	.	.	PUNCT
ijtc-844	423	1	governance	governance	NOUN
ijtc-844	423	2	and	and	CCONJ
ijtc-844	423	3	tax	tax	NOUN
ijtc-844	423	4	revenue	revenue	NOUN
ijtc-844	423	5	in	in	ADP
ijtc-844	423	6	asean	asean	ADJ
ijtc-844	423	7	countries	country	NOUN
ijtc-844	423	8	.	.	PUNCT
ijtc-844	424	1	journal	journal	NOUN
ijtc-844	424	2	of	of	ADP
ijtc-844	424	3	social	social	ADJ
ijtc-844	424	4	and	and	CCONJ
ijtc-844	424	5	development	development	NOUN
ijtc-844	424	6	sciences	science	NOUN
ijtc-844	424	7	,	,	PUNCT
ijtc-844	424	8	6(2	6(2	NUM
ijtc-844	424	9	)	)	PUNCT
ijtc-844	424	10	,	,	PUNCT
ijtc-844	424	11	76–88	76–88	X
ijtc-844	424	12	.	.	PUNCT
ijtc-844	425	1	https://doi.org/10.22610/jsds.v6i2.845	https://doi.org/10.22610/jsds.v6i2.845	ADJ
ijtc-844	425	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	425	3	https://doi.org/10.21511/imfi.17(1).2020.07	https://doi.org/10.21511/imfi.17(1).2020.07	NOUN
ijtc-844	425	4	https://pwcnigeria.typepad.com/tax_matters_nigeria/2016/06/guess-how-many-nigerians-pay-tax-and-how-our-government-spends-the-money.html	https://pwcnigeria.typepad.com/tax_matters_nigeria/2016/06/guess-how-many-nigerians-pay-tax-and-how-our-government-spends-the-money.html	X
ijtc-844	425	5	https://pwcnigeria.typepad.com/tax_matters_nigeria/2016/06/guess-how-many-nigerians-pay-tax-and-how-our-government-spends-the-money.html	https://pwcnigeria.typepad.com/tax_matters_nigeria/2016/06/guess-how-many-nigerians-pay-tax-and-how-our-government-spends-the-money.html	PROPN
ijtc-844	425	6	https://doi.org/10.2139/ssrn.283758	https://doi.org/10.2139/ssrn.283758	ADV
ijtc-844	425	7	https://doi.org/10.48108/jurnalbppk.v13i1.484	https://doi.org/10.48108/jurnalbppk.v13i1.484	NOUN
ijtc-844	425	8	https://doi.org/10.22059/ier.2018.65355	https://doi.org/10.22059/ier.2018.65355	VERB
ijtc-844	425	9	https://doi.org/10.1016/j.psrb.2016.09.002	https://doi.org/10.1016/j.psrb.2016.09.002	NOUN
ijtc-844	425	10	https://doi.org/10.1108/jeas-12-2014-0035	https://doi.org/10.1108/jeas-12-2014-0035	PROPN
ijtc-844	425	11	https://doi.org/10.1108/jeas-12-2014-0035	https://doi.org/10.1108/jeas-12-2014-0035	PROPN
ijtc-844	425	12	https://doi.org/10.1080/15140326.2018.1526867	https://doi.org/10.1080/15140326.2018.1526867	X
ijtc-844	426	1	https://doi.org/10.22067/jead2.v33i4.83167	https://doi.org/10.22067/jead2.v33i4.83167	ADJ
ijtc-844	426	2	https://doi.org/10.21272/bel.6(1).14-24.2022	https://doi.org/10.21272/bel.6(1).14-24.2022	PROPN
ijtc-844	426	3	https://doi.org/10.22610/jsds.v6i2.845	https://doi.org/10.22610/jsds.v6i2.845	NOUN
ijtc-844	426	4	searching	search	VERB
ijtc-844	426	5	for	for	ADP
ijtc-844	426	6	tax	tax	NOUN
ijtc-844	426	7	revenue	revenue	NOUN
ijtc-844	426	8	determinants	determinant	NOUN
ijtc-844	426	9	in	in	ADP
ijtc-844	426	10	n-11	n-11	PROPN
ijtc-844	426	11	:	:	PUNCT
ijtc-844	426	12	the	the	DET
ijtc-844	426	13	moderating	moderate	VERB
ijtc-844	426	14	role	role	NOUN
ijtc-844	426	15	of	of	ADP
ijtc-844	426	16	regulatory	regulatory	ADJ
ijtc-844	426	17	quality	quality	NOUN
ijtc-844	426	18	pascal	pascal	NOUN
ijtc-844	426	19	and	and	CCONJ
ijtc-844	426	20	wijaya	wijaya	PROPN
ijtc-844	426	21	645	645	NUM
ijtc-844	426	22	|	|	NOUN
ijtc-844	426	23	ilomata	ilomata	PROPN
ijtc-844	426	24	international	international	ADJ
ijtc-844	426	25	journal	journal	NOUN
ijtc-844	426	26	of	of	ADP
ijtc-844	426	27	tax	tax	PROPN
ijtc-844	426	28	&	&	CCONJ
ijtc-844	426	29	accounting	accounting	PROPN
ijtc-844	426	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	426	31	tanzi	tanzi	PROPN
ijtc-844	426	32	,	,	PUNCT
ijtc-844	426	33	v.	v.	PROPN
ijtc-844	426	34	(	(	PUNCT
ijtc-844	426	35	1992	1992	NUM
ijtc-844	426	36	)	)	PUNCT
ijtc-844	426	37	.	.	PUNCT
ijtc-844	427	1	structural	structural	ADJ
ijtc-844	427	2	factors	factor	NOUN
ijtc-844	427	3	and	and	CCONJ
ijtc-844	427	4	tax	tax	NOUN
ijtc-844	427	5	revenue	revenue	NOUN
ijtc-844	427	6	in	in	ADP
ijtc-844	427	7	developing	develop	VERB
ijtc-844	427	8	countries	country	NOUN
ijtc-844	427	9	:	:	PUNCT
ijtc-844	427	10	a	a	DET
ijtc-844	427	11	decade	decade	NOUN
ijtc-844	427	12	of	of	ADP
ijtc-844	427	13	evidence	evidence	NOUN
ijtc-844	427	14	.	.	PUNCT
ijtc-844	428	1	in	in	ADP
ijtc-844	428	2	i.	i.	PROPN
ijtc-844	428	3	goldin	goldin	PROPN
ijtc-844	428	4	&	&	CCONJ
ijtc-844	428	5	l.	l.	PROPN
ijtc-844	428	6	a.	a.	PROPN
ijtc-844	428	7	winters	winters	PROPN
ijtc-844	428	8	(	(	PUNCT
ijtc-844	428	9	eds	ed	NOUN
ijtc-844	428	10	.	.	PUNCT
ijtc-844	428	11	)	)	PUNCT
ijtc-844	428	12	,	,	PUNCT
ijtc-844	428	13	open	open	ADJ
ijtc-844	428	14	economies	economy	NOUN
ijtc-844	428	15	(	(	PUNCT
ijtc-844	428	16	1st	1st	ADJ
ijtc-844	428	17	ed	ed	NOUN
ijtc-844	428	18	.	.	PROPN
ijtc-844	428	19	,	,	PUNCT
ijtc-844	428	20	pp	pp	ADJ
ijtc-844	428	21	.	.	PUNCT
ijtc-844	429	1	267–285	267–285	NUM
ijtc-844	429	2	)	)	PUNCT
ijtc-844	429	3	.	.	PUNCT
ijtc-844	430	1	cambridge	cambridge	PROPN
ijtc-844	430	2	university	university	PROPN
ijtc-844	430	3	press	press	NOUN
ijtc-844	430	4	.	.	PUNCT
ijtc-844	431	1	https://doi.org/10.1017/cbo9780511628559.023	https://doi.org/10.1017/cbo9780511628559.023	PROPN
ijtc-844	431	2	tanzi	tanzi	PROPN
ijtc-844	431	3	,	,	PUNCT
ijtc-844	431	4	v.	v.	PROPN
ijtc-844	431	5	,	,	PUNCT
ijtc-844	431	6	&	&	CCONJ
ijtc-844	431	7	zee	zee	PROPN
ijtc-844	431	8	,	,	PUNCT
ijtc-844	431	9	h.	h.	PROPN
ijtc-844	431	10	(	(	PUNCT
ijtc-844	431	11	2001	2001	NUM
ijtc-844	431	12	)	)	PUNCT
ijtc-844	431	13	.	.	PUNCT
ijtc-844	432	1	economic	economic	ADJ
ijtc-844	432	2	issues	issue	NOUN
ijtc-844	432	3	no	no	INTJ
ijtc-844	432	4	.	.	NOUN
ijtc-844	432	5	27	27	NUM
ijtc-844	432	6	—	—	PUNCT
ijtc-844	432	7	tax	tax	NOUN
ijtc-844	432	8	policy	policy	NOUN
ijtc-844	432	9	for	for	ADP
ijtc-844	432	10	developing	develop	VERB
ijtc-844	432	11	countries	country	NOUN
ijtc-844	432	12	.	.	PUNCT
ijtc-844	433	1	retrieved	retrieve	VERB
ijtc-844	433	2	may	may	PROPN
ijtc-844	433	3	12	12	NUM
ijtc-844	433	4	,	,	PUNCT
ijtc-844	433	5	2023	2023	NUM
ijtc-844	433	6	,	,	PUNCT
ijtc-844	433	7	from	from	ADP
ijtc-844	433	8	imf	imf	PROPN
ijtc-844	433	9	website	website	NOUN
ijtc-844	433	10	:	:	PUNCT
ijtc-844	433	11	https://www.imf.org/external/pubs/ft/issues/issues27/	https://www.imf.org/external/pubs/ft/issues/issues27/	PROPN
ijtc-844	433	12	temiz	temiz	PROPN
ijtc-844	433	13	,	,	PUNCT
ijtc-844	433	14	d.	d.	PROPN
ijtc-844	433	15	,	,	PUNCT
ijtc-844	433	16	&	&	CCONJ
ijtc-844	433	17	gökmen	gökmen	PROPN
ijtc-844	433	18	,	,	PUNCT
ijtc-844	433	19	a.	a.	NOUN
ijtc-844	433	20	(	(	PUNCT
ijtc-844	433	21	2014	2014	NUM
ijtc-844	433	22	)	)	PUNCT
ijtc-844	433	23	.	.	PUNCT
ijtc-844	434	1	fdi	fdi	NOUN
ijtc-844	434	2	inflow	inflow	NOUN
ijtc-844	434	3	as	as	ADP
ijtc-844	434	4	an	an	DET
ijtc-844	434	5	international	international	ADJ
ijtc-844	434	6	business	business	NOUN
ijtc-844	434	7	operation	operation	NOUN
ijtc-844	434	8	by	by	ADP
ijtc-844	434	9	mncs	mncs	PROPN
ijtc-844	434	10	and	and	CCONJ
ijtc-844	434	11	economic	economic	ADJ
ijtc-844	434	12	growth	growth	NOUN
ijtc-844	434	13	:	:	PUNCT
ijtc-844	434	14	an	an	DET
ijtc-844	434	15	empirical	empirical	ADJ
ijtc-844	434	16	study	study	NOUN
ijtc-844	434	17	on	on	ADP
ijtc-844	434	18	turkey	turkey	PROPN
ijtc-844	434	19	.	.	PUNCT
ijtc-844	435	1	international	international	ADJ
ijtc-844	435	2	business	business	PROPN
ijtc-844	435	3	review	review	PROPN
ijtc-844	435	4	,	,	PUNCT
ijtc-844	435	5	23(1	23(1	NUM
ijtc-844	435	6	)	)	PUNCT
ijtc-844	435	7	,	,	PUNCT
ijtc-844	435	8	145	145	NUM
ijtc-844	435	9	–	–	PUNCT
ijtc-844	435	10	154	154	NUM
ijtc-844	435	11	.	.	PUNCT
ijtc-844	436	1	https://doi.org/10.1016/j.ibusrev.2013.03.003	https://doi.org/10.1016/j.ibusrev.2013.03.003	ADJ
ijtc-844	436	2	unctad	unctad	NOUN
ijtc-844	436	3	.	.	PUNCT
ijtc-844	436	4	(	(	PUNCT
ijtc-844	436	5	2012	2012	NUM
ijtc-844	436	6	)	)	PUNCT
ijtc-844	436	7	.	.	PUNCT
ijtc-844	437	1	world	world	NOUN
ijtc-844	437	2	investment	investment	PROPN
ijtc-844	437	3	report	report	NOUN
ijtc-844	437	4	2012	2012	NUM
ijtc-844	437	5	.	.	PUNCT
ijtc-844	438	1	retrieved	retrieve	VERB
ijtc-844	438	2	from	from	ADP
ijtc-844	438	3	https://unctad.org/system/files/official-document/wir2012_embargoed_en.pdf	https://unctad.org/system/files/official-document/wir2012_embargoed_en.pdf	PROPN
ijtc-844	438	4	unctad	unctad	NOUN
ijtc-844	438	5	.	.	PUNCT
ijtc-844	439	1	(	(	PUNCT
ijtc-844	439	2	2014	2014	NUM
ijtc-844	439	3	)	)	PUNCT
ijtc-844	439	4	.	.	PUNCT
ijtc-844	440	1	mexico	mexico	PROPN
ijtc-844	440	2	’s	’s	PART
ijtc-844	440	3	agriculture	agriculture	NOUN
ijtc-844	440	4	development	development	NOUN
ijtc-844	440	5	:	:	PUNCT
ijtc-844	440	6	perspectives	perspective	NOUN
ijtc-844	440	7	and	and	CCONJ
ijtc-844	440	8	outlook	outlook	NOUN
ijtc-844	440	9	.	.	PUNCT
ijtc-844	441	1	retrieved	retrieve	VERB
ijtc-844	441	2	from	from	ADP
ijtc-844	441	3	https://unctad.org/system/files/official-document/ditctncd2012d2_rev1_en.pdf	https://unctad.org/system/files/official-document/ditctncd2012d2_rev1_en.pdf	NOUN
ijtc-844	441	4	wdi	wdi	PROPN
ijtc-844	441	5	home	home	NOUN
ijtc-844	441	6	.	.	PUNCT
ijtc-844	442	1	(	(	PUNCT
ijtc-844	442	2	n.d	n.d	PROPN
ijtc-844	442	3	.	.	PROPN
ijtc-844	442	4	)	)	PUNCT
ijtc-844	442	5	.	.	PUNCT
ijtc-844	443	1	retrieved	retrieve	VERB
ijtc-844	443	2	april	april	PROPN
ijtc-844	443	3	21	21	NUM
ijtc-844	443	4	,	,	PUNCT
ijtc-844	443	5	2023	2023	NUM
ijtc-844	443	6	,	,	PUNCT
ijtc-844	443	7	from	from	ADP
ijtc-844	443	8	https://datatopics.worldbank.org/worlddevelopment-indicators/	https://datatopics.worldbank.org/worlddevelopment-indicators/	PROPN
ijtc-844	443	9	widyawati	widyawati	NOUN
ijtc-844	443	10	,	,	PUNCT
ijtc-844	443	11	r.	r.	PROPN
ijtc-844	443	12	f.	f.	PROPN
ijtc-844	443	13	(	(	PUNCT
ijtc-844	443	14	2017	2017	NUM
ijtc-844	443	15	)	)	PUNCT
ijtc-844	443	16	.	.	PUNCT
ijtc-844	444	1	analisis	analisis	ADJ
ijtc-844	444	2	keterkaitan	keterkaitan	PROPN
ijtc-844	444	3	sektor	sektor	PROPN
ijtc-844	444	4	pertanian	pertanian	PROPN
ijtc-844	444	5	dan	dan	PROPN
ijtc-844	444	6	pengaruhnya	pengaruhnya	PROPN
ijtc-844	444	7	terhadap	terhadap	PROPN
ijtc-844	444	8	perekonomian	perekonomian	PROPN
ijtc-844	444	9	indonesia	indonesia	PROPN
ijtc-844	444	10	(	(	PUNCT
ijtc-844	444	11	analisis	analisis	NOUN
ijtc-844	444	12	input	input	NOUN
ijtc-844	444	13	ouput	ouput	ADJ
ijtc-844	444	14	)	)	PUNCT
ijtc-844	444	15	.	.	PUNCT
ijtc-844	445	1	jurnal	jurnal	PROPN
ijtc-844	445	2	economia	economia	PROPN
ijtc-844	445	3	,	,	PUNCT
ijtc-844	445	4	13(1	13(1	NUM
ijtc-844	445	5	)	)	PUNCT
ijtc-844	445	6	,	,	PUNCT
ijtc-844	445	7	14–27	14–27	NUM
ijtc-844	445	8	.	.	PUNCT
ijtc-844	445	9	wilson	wilson	PROPN
ijtc-844	445	10	,	,	PUNCT
ijtc-844	445	11	d.	d.	PROPN
ijtc-844	445	12	,	,	PUNCT
ijtc-844	445	13	stupnytska	stupnytska	PROPN
ijtc-844	445	14	,	,	PUNCT
ijtc-844	445	15	a.	a.	NOUN
ijtc-844	445	16	,	,	PUNCT
ijtc-844	445	17	poddar	poddar	ADJ
ijtc-844	445	18	,	,	PUNCT
ijtc-844	445	19	t.	t.	PROPN
ijtc-844	445	20	,	,	PUNCT
ijtc-844	445	21	bhundia	bhundia	PROPN
ijtc-844	445	22	,	,	PUNCT
ijtc-844	445	23	a.	a.	NOUN
ijtc-844	445	24	,	,	PUNCT
ijtc-844	445	25	morra	morra	NOUN
ijtc-844	445	26	,	,	PUNCT
ijtc-844	445	27	p.	p.	PROPN
ijtc-844	445	28	,	,	PUNCT
ijtc-844	445	29	&	&	CCONJ
ijtc-844	445	30	ahmed	ahmed	PROPN
ijtc-844	445	31	,	,	PUNCT
ijtc-844	445	32	s.	s.	PROPN
ijtc-844	445	33	(	(	PUNCT
ijtc-844	445	34	2007	2007	NUM
ijtc-844	445	35	)	)	PUNCT
ijtc-844	445	36	.	.	PUNCT
ijtc-844	446	1	global	global	ADJ
ijtc-844	446	2	economics	economics	PROPN
ijtc-844	446	3	paper	paper	PROPN
ijtc-844	446	4	no	no	PRON
ijtc-844	446	5	:	:	SYM
ijtc-844	446	6	153	153	NUM
ijtc-844	446	7	.	.	PUNCT
ijtc-844	447	1	goldman	goldman	PROPN
ijtc-844	447	2	sachs	sachs	PROPN
ijtc-844	447	3	.	.	PUNCT
ijtc-844	448	1	world	world	PROPN
ijtc-844	448	2	bank	bank	PROPN
ijtc-844	448	3	.	.	PUNCT
ijtc-844	449	1	(	(	PUNCT
ijtc-844	449	2	2016	2016	NUM
ijtc-844	449	3	)	)	PUNCT
ijtc-844	449	4	.	.	PUNCT
ijtc-844	450	1	transforming	transform	VERB
ijtc-844	450	2	vietnamese	vietnamese	ADJ
ijtc-844	450	3	agriculture	agriculture	NOUN
ijtc-844	450	4	.	.	PUNCT
ijtc-844	451	1	https://doi.org/10.1596/24375	https://doi.org/10.1596/24375	PROPN
ijtc-844	452	1	yaru	yaru	NOUN
ijtc-844	452	2	,	,	PUNCT
ijtc-844	452	3	m.	m.	NOUN
ijtc-844	452	4	a.	a.	PROPN
ijtc-844	452	5	,	,	PUNCT
ijtc-844	452	6	&	&	CCONJ
ijtc-844	452	7	raji	raji	PROPN
ijtc-844	452	8	,	,	PUNCT
ijtc-844	452	9	a.	a.	PROPN
ijtc-844	452	10	s.	s.	PROPN
ijtc-844	452	11	(	(	PUNCT
ijtc-844	452	12	2022	2022	NUM
ijtc-844	452	13	)	)	PUNCT
ijtc-844	452	14	.	.	PUNCT
ijtc-844	453	1	corruption	corruption	NOUN
ijtc-844	453	2	,	,	PUNCT
ijtc-844	453	3	governance	governance	NOUN
ijtc-844	453	4	and	and	CCONJ
ijtc-844	453	5	tax	tax	NOUN
ijtc-844	453	6	revenue	revenue	NOUN
ijtc-844	453	7	performance	performance	NOUN
ijtc-844	453	8	in	in	ADP
ijtc-844	453	9	subsaharan	subsaharan	PROPN
ijtc-844	453	10	africa	africa	PROPN
ijtc-844	453	11	.	.	PUNCT
ijtc-844	454	1	african	african	PROPN
ijtc-844	454	2	journal	journal	PROPN
ijtc-844	454	3	of	of	ADP
ijtc-844	454	4	economic	economic	ADJ
ijtc-844	454	5	review	review	NOUN
ijtc-844	454	6	,	,	PUNCT
ijtc-844	454	7	10(1	10(1	NUM
ijtc-844	454	8	)	)	PUNCT
ijtc-844	454	9	,	,	PUNCT
ijtc-844	454	10	234–253	234–253	NUM
ijtc-844	454	11	.	.	PUNCT
ijtc-844	455	1	yoon	yoon	PROPN
ijtc-844	455	2	,	,	PUNCT
ijtc-844	455	3	c.	c.	PROPN
ijtc-844	455	4	,	,	PUNCT
ijtc-844	455	5	lim	lim	PROPN
ijtc-844	455	6	,	,	PUNCT
ijtc-844	455	7	d.	d.	PROPN
ijtc-844	455	8	,	,	PUNCT
ijtc-844	455	9	&	&	CCONJ
ijtc-844	455	10	park	park	PROPN
ijtc-844	455	11	,	,	PUNCT
ijtc-844	455	12	c.	c.	PROPN
ijtc-844	455	13	(	(	PUNCT
ijtc-844	455	14	2020	2020	NUM
ijtc-844	455	15	)	)	PUNCT
ijtc-844	455	16	.	.	PUNCT
ijtc-844	456	1	factors	factor	NOUN
ijtc-844	456	2	affecting	affect	VERB
ijtc-844	456	3	adoption	adoption	NOUN
ijtc-844	456	4	of	of	ADP
ijtc-844	456	5	smart	smart	ADJ
ijtc-844	456	6	farms	farm	NOUN
ijtc-844	456	7	:	:	PUNCT
ijtc-844	456	8	the	the	DET
ijtc-844	456	9	case	case	NOUN
ijtc-844	456	10	of	of	ADP
ijtc-844	456	11	korea	korea	PROPN
ijtc-844	456	12	.	.	PUNCT
ijtc-844	457	1	computers	computer	NOUN
ijtc-844	457	2	in	in	ADP
ijtc-844	457	3	human	human	ADJ
ijtc-844	457	4	behavior	behavior	NOUN
ijtc-844	457	5	,	,	PUNCT
ijtc-844	457	6	108	108	NUM
ijtc-844	457	7	,	,	PUNCT
ijtc-844	457	8	106309	106309	NUM
ijtc-844	457	9	.	.	PUNCT
ijtc-844	458	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-844	458	2	https://doi.org/10.1017/cbo9780511628559.023	https://doi.org/10.1017/cbo9780511628559.023	PROPN
ijtc-844	458	3	https://www.imf.org/external/pubs/ft/issues/issues27/	https://www.imf.org/external/pubs/ft/issues/issues27/	VERB
ijtc-844	458	4	https://doi.org/10.1016/j.ibusrev.2013.03.003	https://doi.org/10.1016/j.ibusrev.2013.03.003	PROPN
ijtc-844	458	5	https://unctad.org/system/files/official-document/wir2012_embargoed_en.pdf	https://unctad.org/system/files/official-document/wir2012_embargoed_en.pdf	PROPN
ijtc-844	458	6	https://unctad.org/system/files/official-document/ditctncd2012d2_rev1_en.pdf	https://unctad.org/system/files/official-document/ditctncd2012d2_rev1_en.pdf	NOUN
ijtc-844	458	7	https://datatopics.worldbank.org/world-development-indicators/	https://datatopics.worldbank.org/world-development-indicators/	PRON
ijtc-844	458	8	https://datatopics.worldbank.org/world-development-indicators/	https://datatopics.worldbank.org/world-development-indicators/	ADJ
ijtc-844	458	9	https://doi.org/10.1596/24375	https://doi.org/10.1596/24375	VERB