Too many soql queries resulting from related tag object on v89

Hi, Can i know why this query is being executed without assigning any values?

SELECT s2cor__Tag__c, s2cor__Dimension__c, s2cor__Related_Tag__c, s2cor__Tag__r.s2cor__Dimension__c, Tag__r.Name, Tag__r.Dimension__r.Name, Related_Tag__r.Id, Related_Tag__r.Name, s2cor__Related_Tag__r.s2cor__Dimension__c, Dimension__r.Name FROM Sage_ACC_Related_Tag__c WHERE (Tag__r.Dimension__c = :tmpVar1 AND Dimension__c = :tmpVar2 AND ((Related_Tag__r.Company__c = NULL AND Related_Tag__r.Dimension__r.Is_Universal__c = TRUE) OR Related_Tag__r.Company__c = :tmpVar3))

Will be really helpful to know what is criteria that sets off this query? that you may have come across when developing things with financials?

Or any other insights will be really helpful!!