id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
agb-405	Huimin Yang; Rajah Rasiah	How Can VAT Exemption Policies Promote the Digital Transformation of Green Agricultural Enterprises: from the Perspective of High-Quality Development	2025	11	.pdf	application/pdf	7418	405	22	Employing a quantitative methodology, the study applies statistical and econometric techniques to assess the impact of VAT exemptions on farmers' decisions to implement digital agricultural technologies. Most studies focus on general tax benefits and environmental programmes without specifically assessing how VAT exemptions facilitate the adoption of digital agricultural technologies (Kowal & Przekota, 2021).	cache/agb-405.pdf	txt/agb-405.txt