The `tree` utility on Linux has a `-f` option that lists each directory entry with its relative pathname:
$ tree -f ufw
ufw
ufw/after6.rules
ufw/after.init
ufw/after.rules
ufw/applications.d
ufw/applications.d/cups
ufw/applications.d/openssh-server
ufw/applications.d/postfix
ufw/before6.rules
ufw/before.init
ufw/before.rules
ufw/sysctl.conf
ufw/ufw.conf
ufw/user6.rules
ufw/user.rules
1 directory, 13 files
This would allow you to always know the exact pathname for each entry, relative to the top-level directory.