id	sid	tid	token	lemma	pos
agb-405	1	1	agbioforum	agbioforum	NOUN
agb-405	1	2	,	,	PUNCT
agb-405	1	3	26(3	26(3	NUM
agb-405	1	4	):	):	PUNCT
agb-405	1	5	95	95	NUM
agb-405	1	6	-	-	SYM
agb-405	1	7	105	105	NUM
agb-405	1	8	.	.	PUNCT
agb-405	2	1	©	©	PROPN
agb-405	2	2	2024	2024	NUM
agb-405	2	3	agbioforum	agbioforum	PROPN
agb-405	2	4	yang	yang	PROPN
agb-405	2	5	&	&	CCONJ
agb-405	2	6	rasiah	rasiah	PROPN
agb-405	2	7	—	—	PUNCT
agb-405	2	8	how	how	SCONJ
agb-405	2	9	can	can	AUX
agb-405	2	10	vat	vat	VERB
agb-405	2	11	exemption	exemption	NOUN
agb-405	2	12	policies	policy	NOUN
agb-405	2	13	promote	promote	VERB
agb-405	2	14	the	the	DET
agb-405	2	15	digital	digital	ADJ
agb-405	2	16	transformation	transformation	NOUN
agb-405	2	17	of	of	ADP
agb-405	2	18	green	green	ADJ
agb-405	2	19	agricultural	agricultural	ADJ
agb-405	2	20	enterprises	enterprise	NOUN
agb-405	2	21	...	...	PUNCT
agb-405	3	1	how	how	SCONJ
agb-405	3	2	can	can	AUX
agb-405	3	3	vat	vat	VERB
agb-405	3	4	exemption	exemption	NOUN
agb-405	3	5	policies	policy	NOUN
agb-405	3	6	promote	promote	VERB
agb-405	3	7	the	the	DET
agb-405	3	8	digital	digital	ADJ
agb-405	3	9	transformation	transformation	NOUN
agb-405	3	10	of	of	ADP
agb-405	3	11	green	green	ADJ
agb-405	3	12	agricultural	agricultural	ADJ
agb-405	3	13	enterprises	enterprise	NOUN
agb-405	3	14	:	:	PUNCT
agb-405	3	15	from	from	ADP
agb-405	3	16	the	the	DET
agb-405	3	17	perspective	perspective	NOUN
agb-405	3	18	of	of	ADP
agb-405	3	19	high	high	ADJ
agb-405	3	20	-	-	PUNCT
agb-405	3	21	quality	quality	NOUN
agb-405	3	22	development	development	NOUN
agb-405	3	23	huimin	huimin	PROPN
agb-405	3	24	yang	yang	PROPN
agb-405	3	25	asia	asia	PROPN
agb-405	3	26	europe	europe	PROPN
agb-405	3	27	institute	institute	PROPN
agb-405	3	28	,	,	PUNCT
agb-405	3	29	university	university	PROPN
agb-405	3	30	of	of	ADP
agb-405	3	31	malaya	malaya	PROPN
agb-405	3	32	,	,	PUNCT
agb-405	3	33	kuala	kuala	PROPN
agb-405	3	34	lumpur	lumpur	PROPN
agb-405	3	35	,	,	PUNCT
agb-405	3	36	malaysia	malaysia	PROPN
agb-405	3	37	,	,	PUNCT
agb-405	3	38	50603	50603	NUM
agb-405	3	39	.	.	PUNCT
agb-405	4	1	orcid	orcid	NOUN
agb-405	5	1	i	i	PRON
agb-405	5	2	d	d	NOUN
agb-405	5	3	:	:	PUNCT
agb-405	5	4	https://orcid.org/0009-0005-2947-0182	https://orcid.org/0009-0005-2947-0182	ADJ
agb-405	5	5	email	email	NOUN
agb-405	5	6	:	:	PUNCT
agb-405	5	7	22100698@siswa.um.edu.my	22100698@siswa.um.edu.my	NUM
agb-405	5	8	rajah	rajah	NOUN
agb-405	5	9	rasiah	rasiah	PROPN
agb-405	5	10	*	*	PUNCT
agb-405	5	11	asia	asia	PROPN
agb-405	5	12	europe	europe	PROPN
agb-405	5	13	institute	institute	PROPN
agb-405	5	14	,	,	PUNCT
agb-405	5	15	university	university	PROPN
agb-405	5	16	of	of	ADP
agb-405	5	17	malaya	malaya	PROPN
agb-405	5	18	,	,	PUNCT
agb-405	5	19	kuala	kuala	PROPN
agb-405	5	20	lumpur	lumpur	PROPN
agb-405	5	21	,	,	PUNCT
agb-405	5	22	malaysia	malaysia	PROPN
agb-405	5	23	,	,	PUNCT
agb-405	5	24	50603	50603	NUM
agb-405	5	25	.	.	PUNCT
agb-405	6	1	orcid	orcid	NOUN
agb-405	7	1	i	i	PRON
agb-405	7	2	d	d	NOUN
agb-405	7	3	:	:	PUNCT
agb-405	7	4	https://orcid.org/0000-0002-6654-3011	https://orcid.org/0000-0002-6654-3011	PROPN
agb-405	7	5	email	email	NOUN
agb-405	7	6	:	:	PUNCT
agb-405	7	7	rajah@um.edu.my	rajah@um.edu.my	NOUN
agb-405	7	8	vat	vat	NOUN
agb-405	7	9	exemptions	exemption	NOUN
agb-405	7	10	alleviate	alleviate	VERB
agb-405	7	11	financial	financial	ADJ
agb-405	7	12	burdens	burden	NOUN
agb-405	7	13	for	for	ADP
agb-405	7	14	agricultural	agricultural	ADJ
agb-405	7	15	enterprises	enterprise	NOUN
agb-405	7	16	,	,	PUNCT
agb-405	7	17	enabling	enable	VERB
agb-405	7	18	them	they	PRON
agb-405	7	19	to	to	PART
agb-405	7	20	allocate	allocate	VERB
agb-405	7	21	resources	resource	NOUN
agb-405	7	22	towards	towards	ADP
agb-405	7	23	the	the	DET
agb-405	7	24	adoption	adoption	NOUN
agb-405	7	25	of	of	ADP
agb-405	7	26	advanced	advanced	ADJ
agb-405	7	27	digital	digital	ADJ
agb-405	7	28	technologies	technology	NOUN
agb-405	7	29	.	.	PUNCT
agb-405	8	1	this	this	DET
agb-405	8	2	study	study	NOUN
agb-405	8	3	utilises	utilise	VERB
agb-405	8	4	existing	exist	VERB
agb-405	8	5	tax	tax	NOUN
agb-405	8	6	data	datum	NOUN
agb-405	8	7	alongside	alongside	ADP
agb-405	8	8	records	record	NOUN
agb-405	8	9	on	on	ADP
agb-405	8	10	agricultural	agricultural	ADJ
agb-405	8	11	activities	activity	NOUN
agb-405	8	12	and	and	CCONJ
agb-405	8	13	digital	digital	ADJ
agb-405	8	14	adoption	adoption	NOUN
agb-405	8	15	to	to	PART
agb-405	8	16	examine	examine	VERB
agb-405	8	17	the	the	DET
agb-405	8	18	role	role	NOUN
agb-405	8	19	of	of	ADP
agb-405	8	20	tax	tax	NOUN
agb-405	8	21	incentives	incentive	NOUN
agb-405	8	22	in	in	ADP
agb-405	8	23	fostering	foster	VERB
agb-405	8	24	technological	technological	ADJ
agb-405	8	25	advancements	advancement	NOUN
agb-405	8	26	within	within	ADP
agb-405	8	27	environmentally	environmentally	ADV
agb-405	8	28	sustainable	sustainable	ADJ
agb-405	8	29	agricultural	agricultural	ADJ
agb-405	8	30	practices	practice	NOUN
agb-405	8	31	.	.	PUNCT
agb-405	9	1	employing	employ	VERB
agb-405	9	2	a	a	DET
agb-405	9	3	quantitative	quantitative	ADJ
agb-405	9	4	methodology	methodology	NOUN
agb-405	9	5	,	,	PUNCT
agb-405	9	6	the	the	DET
agb-405	9	7	study	study	NOUN
agb-405	9	8	applies	apply	VERB
agb-405	9	9	statistical	statistical	ADJ
agb-405	9	10	and	and	CCONJ
agb-405	9	11	econometric	econometric	ADJ
agb-405	9	12	techniques	technique	NOUN
agb-405	9	13	to	to	PART
agb-405	9	14	assess	assess	VERB
agb-405	9	15	the	the	DET
agb-405	9	16	impact	impact	NOUN
agb-405	9	17	of	of	ADP
agb-405	9	18	vat	vat	NOUN
agb-405	9	19	exemptions	exemption	NOUN
agb-405	9	20	on	on	ADP
agb-405	9	21	farmers	farmer	NOUN
agb-405	9	22	'	'	PART
agb-405	9	23	decisions	decision	NOUN
agb-405	9	24	to	to	PART
agb-405	9	25	implement	implement	VERB
agb-405	9	26	digital	digital	ADJ
agb-405	9	27	agricultural	agricultural	ADJ
agb-405	9	28	technologies	technology	NOUN
agb-405	9	29	.	.	PUNCT
agb-405	10	1	the	the	DET
agb-405	10	2	findings	finding	NOUN
agb-405	10	3	indicate	indicate	VERB
agb-405	10	4	that	that	SCONJ
agb-405	10	5	tax	tax	NOUN
agb-405	10	6	incentives	incentive	NOUN
agb-405	10	7	enhance	enhance	VERB
agb-405	10	8	the	the	DET
agb-405	10	9	financial	financial	ADJ
agb-405	10	10	feasibility	feasibility	NOUN
agb-405	10	11	of	of	ADP
agb-405	10	12	acquiring	acquire	VERB
agb-405	10	13	smart	smart	ADJ
agb-405	10	14	agricultural	agricultural	ADJ
agb-405	10	15	technologies	technology	NOUN
agb-405	10	16	and	and	CCONJ
agb-405	10	17	iot	iot	ADJ
agb-405	10	18	equipment	equipment	NOUN
agb-405	10	19	for	for	ADP
agb-405	10	20	sustainable	sustainable	ADJ
agb-405	10	21	farms	farm	NOUN
agb-405	10	22	.	.	PUNCT
agb-405	11	1	in	in	ADP
agb-405	11	2	large	large	ADJ
agb-405	11	3	enterprises	enterprise	NOUN
agb-405	11	4	,	,	PUNCT
agb-405	11	5	digital	digital	ADJ
agb-405	11	6	transformation	transformation	NOUN
agb-405	11	7	is	be	AUX
agb-405	11	8	directly	directly	ADV
agb-405	11	9	linked	link	VERB
agb-405	11	10	to	to	ADP
agb-405	11	11	revenue	revenue	NOUN
agb-405	11	12	generation	generation	NOUN
agb-405	11	13	,	,	PUNCT
agb-405	11	14	as	as	SCONJ
agb-405	11	15	vat	vat	NOUN
agb-405	11	16	incentives	incentive	NOUN
agb-405	11	17	facilitate	facilitate	VERB
agb-405	11	18	the	the	DET
agb-405	11	19	adoption	adoption	NOUN
agb-405	11	20	of	of	ADP
agb-405	11	21	new	new	ADJ
agb-405	11	22	technologies	technology	NOUN
agb-405	11	23	.	.	PUNCT
agb-405	12	1	the	the	DET
agb-405	12	2	study	study	NOUN
agb-405	12	3	further	further	ADJ
agb-405	12	4	highlights	highlight	NOUN
agb-405	12	5	that	that	SCONJ
agb-405	12	6	government	government	NOUN
agb-405	12	7	initiatives	initiative	NOUN
agb-405	12	8	and	and	CCONJ
agb-405	12	9	business	business	NOUN
agb-405	12	10	scale	scale	NOUN
agb-405	12	11	influence	influence	NOUN
agb-405	12	12	the	the	DET
agb-405	12	13	effectiveness	effectiveness	NOUN
agb-405	12	14	of	of	ADP
agb-405	12	15	vat	vat	NOUN
agb-405	12	16	exemptions	exemption	NOUN
agb-405	12	17	in	in	ADP
agb-405	12	18	modernising	modernise	VERB
agb-405	12	19	agricultural	agricultural	ADJ
agb-405	12	20	practices	practice	NOUN
agb-405	12	21	.	.	PUNCT
agb-405	13	1	vat	vat	NOUN
agb-405	13	2	exemption	exemption	NOUN
agb-405	13	3	policies	policy	NOUN
agb-405	13	4	support	support	VERB
agb-405	13	5	enterprises	enterprise	NOUN
agb-405	13	6	in	in	ADP
agb-405	13	7	integrating	integrate	VERB
agb-405	13	8	sustainable	sustainable	ADJ
agb-405	13	9	technologies	technology	NOUN
agb-405	13	10	,	,	PUNCT
agb-405	13	11	enhancing	enhance	VERB
agb-405	13	12	operational	operational	ADJ
agb-405	13	13	efficiency	efficiency	NOUN
agb-405	13	14	while	while	SCONJ
agb-405	13	15	mitigating	mitigate	VERB
agb-405	13	16	environmental	environmental	ADJ
agb-405	13	17	impact	impact	NOUN
agb-405	13	18	.	.	PUNCT
agb-405	14	1	through	through	ADP
agb-405	14	2	a	a	DET
agb-405	14	3	difference	difference	NOUN
agb-405	14	4	-	-	PUNCT
agb-405	14	5	in	in	ADP
agb-405	14	6	-	-	PUNCT
agb-405	14	7	differences	difference	NOUN
agb-405	14	8	(	(	PUNCT
agb-405	14	9	did	do	AUX
agb-405	14	10	)	)	PUNCT
agb-405	14	11	approach	approach	NOUN
agb-405	14	12	,	,	PUNCT
agb-405	14	13	the	the	DET
agb-405	14	14	research	research	NOUN
agb-405	14	15	evaluates	evaluate	VERB
agb-405	14	16	the	the	DET
agb-405	14	17	influence	influence	NOUN
agb-405	14	18	of	of	ADP
agb-405	14	19	vat	vat	NOUN
agb-405	14	20	exemption	exemption	NOUN
agb-405	14	21	policies	policy	NOUN
agb-405	14	22	on	on	ADP
agb-405	14	23	digital	digital	ADJ
agb-405	14	24	transformation	transformation	NOUN
agb-405	14	25	.	.	PUNCT
agb-405	15	1	using	use	VERB
agb-405	15	2	panel	panel	NOUN
agb-405	15	3	data	datum	NOUN
agb-405	15	4	from	from	ADP
agb-405	15	5	50	50	NUM
agb-405	15	6	green	green	ADJ
agb-405	15	7	agricultural	agricultural	ADJ
agb-405	15	8	enterprises	enterprise	NOUN
agb-405	15	9	spanning	span	VERB
agb-405	15	10	2015	2015	NUM
agb-405	15	11	to	to	ADP
agb-405	15	12	2022	2022	NUM
agb-405	15	13	,	,	PUNCT
agb-405	15	14	the	the	DET
agb-405	15	15	study	study	NOUN
agb-405	15	16	analyses	analyse	VERB
agb-405	15	17	digital	digital	ADJ
agb-405	15	18	investment	investment	NOUN
agb-405	15	19	,	,	PUNCT
agb-405	15	20	high	high	ADJ
agb-405	15	21	-	-	PUNCT
agb-405	15	22	quality	quality	NOUN
agb-405	15	23	development	development	NOUN
agb-405	15	24	indicators	indicator	NOUN
agb-405	15	25	,	,	PUNCT
agb-405	15	26	and	and	CCONJ
agb-405	15	27	sustainable	sustainable	ADJ
agb-405	15	28	agricultural	agricultural	ADJ
agb-405	15	29	initiatives	initiative	NOUN
agb-405	15	30	.	.	PUNCT
agb-405	16	1	robustness	robustness	NOUN
agb-405	16	2	checks	check	NOUN
agb-405	16	3	and	and	CCONJ
agb-405	16	4	fixedeffects	fixedeffect	NOUN
agb-405	16	5	models	model	NOUN
agb-405	16	6	yield	yield	VERB
agb-405	16	7	reliable	reliable	ADJ
agb-405	16	8	results	result	NOUN
agb-405	16	9	,	,	PUNCT
agb-405	16	10	affirming	affirm	VERB
agb-405	16	11	vat	vat	NOUN
agb-405	16	12	policies	policy	NOUN
agb-405	16	13	as	as	ADP
agb-405	16	14	key	key	ADJ
agb-405	16	15	drivers	driver	NOUN
agb-405	16	16	of	of	ADP
agb-405	16	17	green	green	ADJ
agb-405	16	18	innovation	innovation	NOUN
agb-405	16	19	and	and	CCONJ
agb-405	16	20	sustainable	sustainable	ADJ
agb-405	16	21	development	development	NOUN
agb-405	16	22	.	.	PUNCT
agb-405	17	1	the	the	DET
agb-405	17	2	findings	finding	NOUN
agb-405	17	3	underscore	underscore	VERB
agb-405	17	4	the	the	DET
agb-405	17	5	significance	significance	NOUN
agb-405	17	6	of	of	ADP
agb-405	17	7	tax	tax	NOUN
agb-405	17	8	policies	policy	NOUN
agb-405	17	9	in	in	ADP
agb-405	17	10	sustainable	sustainable	ADJ
agb-405	17	11	agriculture	agriculture	NOUN
agb-405	17	12	and	and	CCONJ
agb-405	17	13	demonstrate	demonstrate	VERB
agb-405	17	14	how	how	SCONJ
agb-405	17	15	aligning	align	VERB
agb-405	17	16	economic	economic	ADJ
agb-405	17	17	incentives	incentive	NOUN
agb-405	17	18	with	with	ADP
agb-405	17	19	technological	technological	ADJ
agb-405	17	20	advancements	advancement	NOUN
agb-405	17	21	fosters	foster	VERB
agb-405	17	22	higher	high	ADJ
agb-405	17	23	-	-	PUNCT
agb-405	17	24	quality	quality	NOUN
agb-405	17	25	growth	growth	NOUN
agb-405	17	26	.	.	PUNCT
agb-405	18	1	policymakers	policymaker	NOUN
agb-405	18	2	should	should	AUX
agb-405	18	3	develop	develop	VERB
agb-405	18	4	comprehensive	comprehensive	ADJ
agb-405	18	5	tax	tax	NOUN
agb-405	18	6	frameworks	framework	NOUN
agb-405	18	7	complemented	complement	VERB
agb-405	18	8	by	by	ADP
agb-405	18	9	support	support	NOUN
agb-405	18	10	mechanisms	mechanism	NOUN
agb-405	18	11	to	to	PART
agb-405	18	12	maximise	maximise	VERB
agb-405	18	13	the	the	DET
agb-405	18	14	effectiveness	effectiveness	NOUN
agb-405	18	15	of	of	ADP
agb-405	18	16	vat	vat	NOUN
agb-405	18	17	exemptions	exemption	NOUN
agb-405	18	18	.	.	PUNCT
agb-405	19	1	keywords	keyword	NOUN
agb-405	19	2	:	:	PUNCT
agb-405	19	3	high	high	ADJ
agb-405	19	4	-	-	PUNCT
agb-405	19	5	quality	quality	NOUN
agb-405	19	6	development	development	NOUN
agb-405	19	7	of	of	ADP
agb-405	19	8	enterprises	enterprise	NOUN
agb-405	19	9	(	(	PUNCT
agb-405	19	10	green	green	ADJ
agb-405	19	11	development	development	NOUN
agb-405	19	12	)	)	PUNCT
agb-405	19	13	;	;	PUNCT
agb-405	19	14	digital	digital	ADJ
agb-405	19	15	transformation	transformation	NOUN
agb-405	19	16	;	;	PUNCT
agb-405	19	17	agricultural	agricultural	ADJ
agb-405	19	18	economy	economy	NOUN
agb-405	19	19	;	;	PUNCT
agb-405	19	20	vat	vat	NOUN
agb-405	19	21	exemption	exemption	NOUN
agb-405	19	22	policies	policy	NOUN
agb-405	19	23	and	and	CCONJ
agb-405	19	24	sustainable	sustainable	ADJ
agb-405	19	25	agriculture	agriculture	NOUN
agb-405	19	26	.	.	PUNCT
agb-405	20	1	introduction	introduction	NOUN
agb-405	20	2	from	from	ADP
agb-405	20	3	the	the	DET
agb-405	20	4	perspective	perspective	NOUN
agb-405	20	5	of	of	ADP
agb-405	20	6	global	global	ADJ
agb-405	20	7	economic	economic	ADJ
agb-405	20	8	development	development	NOUN
agb-405	20	9	,	,	PUNCT
agb-405	20	10	food	food	NOUN
agb-405	20	11	security	security	NOUN
agb-405	20	12	,	,	PUNCT
agb-405	20	13	and	and	CCONJ
agb-405	20	14	environmental	environmental	ADJ
agb-405	20	15	sustainability	sustainability	NOUN
agb-405	20	16	,	,	PUNCT
agb-405	20	17	the	the	DET
agb-405	20	18	agricultural	agricultural	ADJ
agb-405	20	19	sector	sector	NOUN
agb-405	20	20	plays	play	VERB
agb-405	20	21	a	a	DET
agb-405	20	22	pivotal	pivotal	ADJ
agb-405	20	23	role	role	NOUN
agb-405	20	24	.	.	PUNCT
agb-405	21	1	however	however	ADV
agb-405	21	2	,	,	PUNCT
agb-405	21	3	the	the	DET
agb-405	21	4	sector	sector	NOUN
agb-405	21	5	operates	operate	VERB
agb-405	21	6	under	under	ADP
agb-405	21	7	challenging	challenging	ADJ
agb-405	21	8	conditions	condition	NOUN
agb-405	21	9	as	as	SCONJ
agb-405	21	10	the	the	DET
agb-405	21	11	world	world	NOUN
agb-405	21	12	grapples	grapple	VERB
agb-405	21	13	with	with	ADP
agb-405	21	14	unique	unique	ADJ
agb-405	21	15	environmental	environmental	ADJ
agb-405	21	16	issues	issue	NOUN
agb-405	21	17	,	,	PUNCT
agb-405	21	18	including	include	VERB
agb-405	21	19	ecological	ecological	ADJ
agb-405	21	20	degradation	degradation	NOUN
agb-405	21	21	,	,	PUNCT
agb-405	21	22	excessive	excessive	ADJ
agb-405	21	23	residues	residue	NOUN
agb-405	21	24	,	,	PUNCT
agb-405	21	25	and	and	CCONJ
agb-405	21	26	biodiversity	biodiversity	NOUN
agb-405	21	27	loss	loss	NOUN
agb-405	21	28	.	.	PUNCT
agb-405	22	1	the	the	DET
agb-405	22	2	transition	transition	NOUN
agb-405	22	3	to	to	ADP
agb-405	22	4	green	green	ADJ
agb-405	22	5	agriculture	agriculture	NOUN
agb-405	22	6	,	,	PUNCT
agb-405	22	7	encompassing	encompass	VERB
agb-405	22	8	eco	eco	NOUN
agb-405	22	9	-	-	PUNCT
agb-405	22	10	friendly	friendly	ADJ
agb-405	22	11	and	and	CCONJ
agb-405	22	12	resourceefficient	resourceefficient	ADJ
agb-405	22	13	practices	practice	NOUN
agb-405	22	14	,	,	PUNCT
agb-405	22	15	is	be	AUX
agb-405	22	16	becoming	become	VERB
agb-405	22	17	increasingly	increasingly	ADV
agb-405	22	18	essential	essential	ADJ
agb-405	22	19	to	to	PART
agb-405	22	20	meet	meet	VERB
agb-405	22	21	the	the	DET
agb-405	22	22	rising	rise	VERB
agb-405	22	23	demand	demand	NOUN
agb-405	22	24	for	for	ADP
agb-405	22	25	food	food	NOUN
agb-405	22	26	while	while	SCONJ
agb-405	22	27	safeguarding	safeguard	VERB
agb-405	22	28	the	the	DET
agb-405	22	29	planet	planet	NOUN
agb-405	22	30	(	(	PUNCT
agb-405	22	31	solomon	solomon	PROPN
agb-405	22	32	,	,	PUNCT
agb-405	22	33	janda	janda	PROPN
agb-405	22	34	,	,	PUNCT
agb-405	22	35	&	&	CCONJ
agb-405	22	36	molnár	molnár	PROPN
agb-405	22	37	,	,	PUNCT
agb-405	22	38	2024	2024	NUM
agb-405	22	39	)	)	PUNCT
agb-405	22	40	.	.	PUNCT
agb-405	23	1	a	a	DET
agb-405	23	2	key	key	ADJ
agb-405	23	3	approach	approach	NOUN
agb-405	23	4	to	to	ADP
agb-405	23	5	addressing	address	VERB
agb-405	23	6	sustainability	sustainability	NOUN
agb-405	23	7	objectives	objective	NOUN
agb-405	23	8	is	be	AUX
agb-405	23	9	digital	digital	ADJ
agb-405	23	10	transformation	transformation	NOUN
agb-405	23	11	,	,	PUNCT
agb-405	23	12	which	which	PRON
agb-405	23	13	involves	involve	VERB
agb-405	23	14	the	the	DET
agb-405	23	15	integration	integration	NOUN
agb-405	23	16	of	of	ADP
agb-405	23	17	advanced	advanced	ADJ
agb-405	23	18	technologies	technology	NOUN
agb-405	23	19	such	such	ADJ
agb-405	23	20	as	as	ADP
agb-405	23	21	precision	precision	NOUN
agb-405	23	22	farming	farming	NOUN
agb-405	23	23	,	,	PUNCT
agb-405	23	24	iot	iot	ADJ
agb-405	23	25	sensors	sensor	NOUN
agb-405	23	26	,	,	PUNCT
agb-405	23	27	blockchain	blockchain	NOUN
agb-405	23	28	,	,	PUNCT
agb-405	23	29	and	and	CCONJ
agb-405	23	30	artificial	artificial	ADJ
agb-405	23	31	intelligence	intelligence	NOUN
agb-405	23	32	.	.	PUNCT
agb-405	24	1	however	however	ADV
agb-405	24	2	,	,	PUNCT
agb-405	24	3	financial	financial	ADJ
agb-405	24	4	constraints	constraint	NOUN
agb-405	24	5	often	often	ADV
agb-405	24	6	hinder	hinder	VERB
agb-405	24	7	enterprises	enterprise	NOUN
agb-405	24	8	from	from	ADP
agb-405	24	9	transitioning	transition	VERB
agb-405	24	10	away	away	ADV
agb-405	24	11	from	from	ADP
agb-405	24	12	traditional	traditional	ADJ
agb-405	24	13	agricultural	agricultural	ADJ
agb-405	24	14	models	model	NOUN
agb-405	24	15	,	,	PUNCT
agb-405	24	16	particularly	particularly	ADV
agb-405	24	17	when	when	SCONJ
agb-405	24	18	economic	economic	ADJ
agb-405	24	19	pressures	pressure	NOUN
agb-405	24	20	must	must	AUX
agb-405	24	21	be	be	AUX
agb-405	24	22	balanced	balance	VERB
agb-405	24	23	against	against	ADP
agb-405	24	24	costly	costly	ADJ
agb-405	24	25	yet	yet	CCONJ
agb-405	24	26	innovative	innovative	ADJ
agb-405	24	27	solutions	solution	NOUN
agb-405	24	28	.	.	PUNCT
agb-405	25	1	in	in	ADP
agb-405	25	2	this	this	DET
agb-405	25	3	context	context	NOUN
agb-405	25	4	,	,	PUNCT
agb-405	25	5	vat	vat	NOUN
agb-405	25	6	exemption	exemption	NOUN
agb-405	25	7	policies	policy	NOUN
agb-405	25	8	play	play	VERB
agb-405	25	9	a	a	DET
agb-405	25	10	crucial	crucial	ADJ
agb-405	25	11	role	role	NOUN
agb-405	25	12	(	(	PUNCT
agb-405	25	13	hendrawan	hendrawan	PROPN
agb-405	25	14	et	et	PROPN
agb-405	25	15	al	al	PROPN
agb-405	25	16	.	.	PROPN
agb-405	25	17	,	,	PUNCT
agb-405	25	18	2024	2024	NUM
agb-405	25	19	)	)	PUNCT
agb-405	25	20	.	.	PUNCT
agb-405	26	1	these	these	DET
agb-405	26	2	policies	policy	NOUN
agb-405	26	3	alleviate	alleviate	VERB
agb-405	26	4	the	the	DET
agb-405	26	5	financial	financial	ADJ
agb-405	26	6	burden	burden	NOUN
agb-405	26	7	on	on	ADP
agb-405	26	8	agricultural	agricultural	ADJ
agb-405	26	9	enterprises	enterprise	NOUN
agb-405	26	10	,	,	PUNCT
agb-405	26	11	enabling	enable	VERB
agb-405	26	12	them	they	PRON
agb-405	26	13	to	to	PART
agb-405	26	14	allocate	allocate	VERB
agb-405	26	15	more	more	ADJ
agb-405	26	16	resources	resource	NOUN
agb-405	26	17	toward	toward	ADP
agb-405	26	18	deploying	deploy	VERB
agb-405	26	19	digital	digital	ADJ
agb-405	26	20	tools	tool	NOUN
agb-405	26	21	and	and	CCONJ
agb-405	26	22	sustainable	sustainable	ADJ
agb-405	26	23	technologies	technology	NOUN
agb-405	26	24	.	.	PUNCT
agb-405	27	1	by	by	ADP
agb-405	27	2	reducing	reduce	VERB
agb-405	27	3	the	the	DET
agb-405	27	4	costs	cost	NOUN
agb-405	27	5	associated	associate	VERB
agb-405	27	6	with	with	ADP
agb-405	27	7	acquiring	acquire	VERB
agb-405	27	8	digital	digital	ADJ
agb-405	27	9	infrastructure	infrastructure	NOUN
agb-405	27	10	,	,	PUNCT
agb-405	27	11	vat	vat	NOUN
agb-405	27	12	exemptions	exemption	NOUN
agb-405	27	13	facilitate	facilitate	VERB
agb-405	27	14	the	the	DET
agb-405	27	15	adoption	adoption	NOUN
agb-405	27	16	of	of	ADP
agb-405	27	17	modern	modern	ADJ
agb-405	27	18	technologies	technology	NOUN
agb-405	27	19	that	that	PRON
agb-405	27	20	enhance	enhance	VERB
agb-405	27	21	productivity	productivity	NOUN
agb-405	27	22	while	while	SCONJ
agb-405	27	23	promoting	promote	VERB
agb-405	27	24	ecological	ecological	ADJ
agb-405	27	25	integrity	integrity	NOUN
agb-405	27	26	.	.	PUNCT
agb-405	28	1	such	such	ADJ
agb-405	28	2	financial	financial	ADJ
agb-405	28	3	relief	relief	NOUN
agb-405	28	4	is	be	AUX
agb-405	28	5	particularly	particularly	ADV
agb-405	28	6	vital	vital	ADJ
agb-405	28	7	for	for	ADP
agb-405	28	8	agricultural	agricultural	ADJ
agb-405	28	9	enterprises	enterprise	NOUN
agb-405	28	10	,	,	PUNCT
agb-405	28	11	as	as	SCONJ
agb-405	28	12	initial	initial	ADJ
agb-405	28	13	investments	investment	NOUN
agb-405	28	14	in	in	ADP
agb-405	28	15	digital	digital	ADJ
agb-405	28	16	tools	tool	NOUN
agb-405	28	17	may	may	AUX
agb-405	28	18	be	be	AUX
agb-405	28	19	perceived	perceive	VERB
agb-405	28	20	as	as	ADP
agb-405	28	21	high	high	ADJ
agb-405	28	22	-	-	PUNCT
agb-405	28	23	risk	risk	NOUN
agb-405	28	24	or	or	CCONJ
agb-405	28	25	difficult	difficult	ADJ
agb-405	28	26	to	to	PART
agb-405	28	27	justify	justify	VERB
agb-405	28	28	(	(	PUNCT
agb-405	28	29	kwilinski	kwilinski	VERB
agb-405	28	30	et	et	PROPN
agb-405	28	31	al	al	PROPN
agb-405	28	32	.	.	PROPN
agb-405	28	33	,	,	PUNCT
agb-405	28	34	2022	2022	NUM
agb-405	28	35	)	)	PUNCT
agb-405	28	36	.	.	PUNCT
agb-405	29	1	from	from	ADP
agb-405	29	2	a	a	DET
agb-405	29	3	highquality	highquality	NOUN
agb-405	29	4	development	development	NOUN
agb-405	29	5	perspective	perspective	NOUN
agb-405	29	6	,	,	PUNCT
agb-405	29	7	vat	vat	NOUN
agb-405	29	8	exemption	exemption	NOUN
agb-405	29	9	policies	policy	NOUN
agb-405	29	10	foster	foster	VERB
agb-405	29	11	an	an	DET
agb-405	29	12	environment	environment	NOUN
agb-405	29	13	conducive	conducive	ADJ
agb-405	29	14	to	to	ADP
agb-405	29	15	technological	technological	ADJ
agb-405	29	16	adoption	adoption	NOUN
agb-405	29	17	aligned	align	VERB
agb-405	29	18	with	with	ADP
agb-405	29	19	the	the	DET
agb-405	29	20	sustainable	sustainable	ADJ
agb-405	29	21	development	development	NOUN
agb-405	29	22	goals	goal	NOUN
agb-405	29	23	(	(	PUNCT
agb-405	29	24	sdgs	sdgs	ADJ
agb-405	29	25	)	)	PUNCT
agb-405	29	26	.	.	PUNCT
agb-405	30	1	sustainable	sustainable	ADJ
agb-405	30	2	agricultural	agricultural	ADJ
agb-405	30	3	development	development	NOUN
agb-405	30	4	necessitates	necessitate	VERB
agb-405	30	5	increased	increase	VERB
agb-405	30	6	productivity	productivity	NOUN
agb-405	30	7	,	,	PUNCT
agb-405	30	8	optimised	optimise	VERB
agb-405	30	9	resource	resource	NOUN
agb-405	30	10	utilisation	utilisation	NOUN
agb-405	30	11	,	,	PUNCT
agb-405	30	12	environmental	environmental	ADJ
agb-405	30	13	conservation	conservation	NOUN
agb-405	30	14	,	,	PUNCT
agb-405	30	15	and	and	CCONJ
agb-405	30	16	economic	economic	ADJ
agb-405	30	17	viability	viability	NOUN
agb-405	30	18	.	.	PUNCT
agb-405	31	1	vat	vat	NOUN
agb-405	31	2	exemptions	exemption	NOUN
agb-405	31	3	support	support	VERB
agb-405	31	4	these	these	DET
agb-405	31	5	objectives	objective	NOUN
agb-405	31	6	by	by	ADP
agb-405	31	7	making	make	VERB
agb-405	31	8	green	green	ADJ
agb-405	31	9	technologies	technology	NOUN
agb-405	31	10	more	more	ADV
agb-405	31	11	accessible	accessible	ADJ
agb-405	31	12	,	,	PUNCT
agb-405	31	13	promoting	promote	VERB
agb-405	31	14	the	the	DET
agb-405	31	15	establishment	establishment	NOUN
agb-405	31	16	of	of	ADP
agb-405	31	17	digital	digital	ADJ
agb-405	31	18	farming	farming	NOUN
agb-405	31	19	systems	system	NOUN
agb-405	31	20	,	,	PUNCT
agb-405	31	21	and	and	CCONJ
agb-405	31	22	encouraging	encourage	VERB
agb-405	31	23	eco	eco	NOUN
agb-405	31	24	-	-	PUNCT
agb-405	31	25	friendly	friendly	ADJ
agb-405	31	26	agricultural	agricultural	ADJ
agb-405	31	27	practices	practice	NOUN
agb-405	31	28	(	(	PUNCT
agb-405	31	29	omol	omol	PROPN
agb-405	31	30	,	,	PUNCT
agb-405	31	31	2024	2024	NUM
agb-405	31	32	)	)	PUNCT
agb-405	31	33	.	.	PUNCT
agb-405	32	1	precision	precision	NOUN
agb-405	32	2	agriculture	agriculture	PROPN
agb-405	32	3	,	,	PUNCT
agb-405	32	4	for	for	ADP
agb-405	32	5	instance	instance	NOUN
agb-405	32	6	,	,	PUNCT
agb-405	32	7	utilises	utilise	VERB
agb-405	32	8	data	data	NOUN
agb-405	32	9	-	-	PUNCT
agb-405	32	10	driven	drive	VERB
agb-405	32	11	insights	insight	NOUN
agb-405	32	12	for	for	ADP
agb-405	32	13	input	input	NOUN
agb-405	32	14	management	management	NOUN
agb-405	32	15	,	,	PUNCT
agb-405	32	16	irrigation	irrigation	NOUN
agb-405	32	17	,	,	PUNCT
agb-405	32	18	and	and	CCONJ
agb-405	32	19	pest	pest	VERB
agb-405	32	20	control	control	NOUN
agb-405	32	21	,	,	PUNCT
agb-405	32	22	significantly	significantly	ADV
agb-405	32	23	reducing	reduce	VERB
agb-405	32	24	input	input	NOUN
agb-405	32	25	costs	cost	NOUN
agb-405	32	26	,	,	PUNCT
agb-405	32	27	enhancing	enhance	VERB
agb-405	32	28	crop	crop	NOUN
agb-405	32	29	yields	yield	NOUN
agb-405	32	30	,	,	PUNCT
agb-405	32	31	and	and	CCONJ
agb-405	32	32	minimising	minimise	VERB
agb-405	32	33	environmental	environmental	ADJ
agb-405	32	34	impact	impact	NOUN
agb-405	32	35	.	.	PUNCT
agb-405	33	1	moreover	moreover	ADV
agb-405	33	2	,	,	PUNCT
agb-405	33	3	vat	vat	NOUN
agb-405	33	4	exemptions	exemption	NOUN
agb-405	33	5	stimulate	stimulate	VERB
agb-405	33	6	innovation	innovation	NOUN
agb-405	33	7	and	and	CCONJ
agb-405	33	8	entrepreneurship	entrepreneurship	NOUN
agb-405	33	9	within	within	ADP
agb-405	33	10	the	the	DET
agb-405	33	11	agricultural	agricultural	ADJ
agb-405	33	12	sector	sector	NOUN
agb-405	33	13	(	(	PUNCT
agb-405	33	14	manyati	manyati	PROPN
agb-405	33	15	&	&	CCONJ
agb-405	33	16	mutsau	mutsau	NOUN
agb-405	33	17	,	,	PUNCT
agb-405	33	18	2021	2021	NUM
agb-405	33	19	)	)	PUNCT
agb-405	33	20	.	.	PUNCT
agb-405	34	1	https://orcid.org/0009-0005-2947-0182	https://orcid.org/0009-0005-2947-0182	NOUN
agb-405	34	2	mailto:22100698@siswa.um.edu.my	mailto:22100698@siswa.um.edu.my	PROPN
agb-405	34	3	https://orcid.org/0000-0002-6654-3011	https://orcid.org/0000-0002-6654-3011	PROPN
agb-405	34	4	mailto:rajah@um.edu.my	mailto:rajah@um.edu.my	PROPN
agb-405	34	5	agbioforum	agbioforum	NOUN
agb-405	34	6	,	,	PUNCT
agb-405	34	7	26(3	26(3	NUM
agb-405	34	8	)	)	PUNCT
agb-405	34	9	,	,	PUNCT
agb-405	34	10	2024	2024	NUM
agb-405	34	11	|	|	ADV
agb-405	34	12	96	96	NUM
agb-405	34	13	yang	yang	PROPN
agb-405	34	14	&	&	CCONJ
agb-405	34	15	rasiah	rasiah	PROPN
agb-405	34	16	—	—	PUNCT
agb-405	34	17	how	how	SCONJ
agb-405	34	18	can	can	AUX
agb-405	34	19	vat	vat	VERB
agb-405	34	20	exemption	exemption	NOUN
agb-405	34	21	policies	policy	NOUN
agb-405	34	22	promote	promote	VERB
agb-405	34	23	the	the	DET
agb-405	34	24	digital	digital	ADJ
agb-405	34	25	transformation	transformation	NOUN
agb-405	34	26	of	of	ADP
agb-405	34	27	green	green	ADJ
agb-405	34	28	agricultural	agricultural	ADJ
agb-405	34	29	enterprises	enterprise	NOUN
agb-405	34	30	...	...	PUNCT
agb-405	35	1	these	these	DET
agb-405	35	2	policies	policy	NOUN
agb-405	35	3	not	not	PART
agb-405	35	4	only	only	ADV
agb-405	35	5	alleviate	alleviate	VERB
agb-405	35	6	the	the	DET
agb-405	35	7	tax	tax	NOUN
agb-405	35	8	burden	burden	NOUN
agb-405	35	9	on	on	ADP
agb-405	35	10	businesses	business	NOUN
agb-405	35	11	but	but	CCONJ
agb-405	35	12	also	also	ADV
agb-405	35	13	facilitate	facilitate	VERB
agb-405	35	14	reinvestment	reinvestment	NOUN
agb-405	35	15	in	in	ADP
agb-405	35	16	research	research	NOUN
agb-405	35	17	and	and	CCONJ
agb-405	35	18	development	development	NOUN
agb-405	35	19	(	(	PUNCT
agb-405	35	20	r&d	r&d	NOUN
agb-405	35	21	)	)	PUNCT
agb-405	35	22	for	for	ADP
agb-405	35	23	emerging	emerge	VERB
agb-405	35	24	technologies	technology	NOUN
agb-405	35	25	and	and	CCONJ
agb-405	35	26	sustainable	sustainable	ADJ
agb-405	35	27	agricultural	agricultural	ADJ
agb-405	35	28	practices	practice	NOUN
agb-405	35	29	.	.	PUNCT
agb-405	36	1	the	the	DET
agb-405	36	2	adoption	adoption	NOUN
agb-405	36	3	of	of	ADP
agb-405	36	4	digital	digital	ADJ
agb-405	36	5	platforms	platform	NOUN
agb-405	36	6	for	for	ADP
agb-405	36	7	market	market	NOUN
agb-405	36	8	access	access	NOUN
agb-405	36	9	,	,	PUNCT
agb-405	36	10	resource	resource	NOUN
agb-405	36	11	management	management	NOUN
agb-405	36	12	systems	system	NOUN
agb-405	36	13	,	,	PUNCT
agb-405	36	14	and	and	CCONJ
agb-405	36	15	data	datum	NOUN
agb-405	36	16	analytics	analytic	NOUN
agb-405	36	17	enhances	enhance	VERB
agb-405	36	18	the	the	DET
agb-405	36	19	value	value	NOUN
agb-405	36	20	of	of	ADP
agb-405	36	21	agricultural	agricultural	ADJ
agb-405	36	22	supply	supply	NOUN
agb-405	36	23	chains	chain	NOUN
agb-405	36	24	by	by	ADP
agb-405	36	25	improving	improve	VERB
agb-405	36	26	operational	operational	ADJ
agb-405	36	27	efficiency	efficiency	NOUN
agb-405	36	28	,	,	PUNCT
agb-405	36	29	reducing	reduce	VERB
agb-405	36	30	costs	cost	NOUN
agb-405	36	31	,	,	PUNCT
agb-405	36	32	and	and	CCONJ
agb-405	36	33	increasing	increase	VERB
agb-405	36	34	transparency	transparency	NOUN
agb-405	36	35	.	.	PUNCT
agb-405	37	1	this	this	DET
agb-405	37	2	transition	transition	NOUN
agb-405	37	3	towards	towards	ADP
agb-405	37	4	digitalised	digitalise	VERB
agb-405	37	5	farming	farming	NOUN
agb-405	37	6	aligns	align	VERB
agb-405	37	7	with	with	ADP
agb-405	37	8	global	global	ADJ
agb-405	37	9	efforts	effort	NOUN
agb-405	37	10	to	to	PART
agb-405	37	11	establish	establish	VERB
agb-405	37	12	a	a	DET
agb-405	37	13	more	more	ADV
agb-405	37	14	sustainable	sustainable	ADJ
agb-405	37	15	and	and	CCONJ
agb-405	37	16	inclusive	inclusive	ADJ
agb-405	37	17	economy	economy	NOUN
agb-405	37	18	(	(	PUNCT
agb-405	37	19	raymundus	raymundus	NOUN
agb-405	37	20	&	&	CCONJ
agb-405	37	21	rosdiana	rosdiana	PROPN
agb-405	37	22	,	,	PUNCT
agb-405	37	23	2021	2021	NUM
agb-405	37	24	)	)	PUNCT
agb-405	37	25	.	.	PUNCT
agb-405	38	1	for	for	ADP
agb-405	38	2	instance	instance	NOUN
agb-405	38	3	,	,	PUNCT
agb-405	38	4	vat	vat	NOUN
agb-405	38	5	exemptions	exemption	NOUN
agb-405	38	6	can	can	AUX
agb-405	38	7	enable	enable	VERB
agb-405	38	8	large	large	ADJ
agb-405	38	9	-	-	PUNCT
agb-405	38	10	scale	scale	NOUN
agb-405	38	11	investments	investment	NOUN
agb-405	38	12	in	in	ADP
agb-405	38	13	solar	solar	NOUN
agb-405	38	14	-	-	PUNCT
agb-405	38	15	powered	power	VERB
agb-405	38	16	farms	farm	NOUN
agb-405	38	17	and	and	CCONJ
agb-405	38	18	wind	wind	NOUN
agb-405	38	19	energy	energy	NOUN
agb-405	38	20	systems	system	NOUN
agb-405	38	21	.	.	PUNCT
agb-405	39	1	these	these	DET
agb-405	39	2	initiatives	initiative	NOUN
agb-405	39	3	reduce	reduce	VERB
agb-405	39	4	reliance	reliance	NOUN
agb-405	39	5	on	on	ADP
agb-405	39	6	nonrenewable	nonrenewable	ADJ
agb-405	39	7	energy	energy	NOUN
agb-405	39	8	sources	source	NOUN
agb-405	39	9	while	while	SCONJ
agb-405	39	10	lowering	lower	VERB
agb-405	39	11	operational	operational	ADJ
agb-405	39	12	costs	cost	NOUN
agb-405	39	13	,	,	PUNCT
agb-405	39	14	thereby	thereby	ADV
agb-405	39	15	enhancing	enhance	VERB
agb-405	39	16	both	both	CCONJ
agb-405	39	17	the	the	DET
agb-405	39	18	profitability	profitability	NOUN
agb-405	39	19	and	and	CCONJ
agb-405	39	20	environmental	environmental	ADJ
agb-405	39	21	sustainability	sustainability	NOUN
agb-405	39	22	of	of	ADP
agb-405	39	23	agricultural	agricultural	ADJ
agb-405	39	24	enterprises	enterprise	NOUN
agb-405	39	25	.	.	PUNCT
agb-405	40	1	additionally	additionally	ADV
agb-405	40	2	,	,	PUNCT
agb-405	40	3	blockchain	blockchain	PROPN
agb-405	40	4	technology	technology	PROPN
agb-405	40	5	facilitates	facilitate	VERB
agb-405	40	6	greater	great	ADJ
agb-405	40	7	transparency	transparency	NOUN
agb-405	40	8	,	,	PUNCT
agb-405	40	9	traceability	traceability	NOUN
agb-405	40	10	,	,	PUNCT
agb-405	40	11	and	and	CCONJ
agb-405	40	12	trust	trust	NOUN
agb-405	40	13	within	within	ADP
agb-405	40	14	agricultural	agricultural	ADJ
agb-405	40	15	supply	supply	NOUN
agb-405	40	16	chains	chain	NOUN
agb-405	40	17	,	,	PUNCT
agb-405	40	18	aligning	align	VERB
agb-405	40	19	with	with	ADP
agb-405	40	20	consumer	consumer	NOUN
agb-405	40	21	demand	demand	NOUN
agb-405	40	22	for	for	ADP
agb-405	40	23	sustainably	sustainably	ADV
agb-405	40	24	produced	produce	VERB
agb-405	40	25	food	food	NOUN
agb-405	40	26	while	while	SCONJ
agb-405	40	27	strengthening	strengthen	VERB
agb-405	40	28	the	the	DET
agb-405	40	29	resilience	resilience	NOUN
agb-405	40	30	and	and	CCONJ
agb-405	40	31	competitiveness	competitiveness	NOUN
agb-405	40	32	of	of	ADP
agb-405	40	33	the	the	DET
agb-405	40	34	agricultural	agricultural	ADJ
agb-405	40	35	sector	sector	NOUN
agb-405	40	36	(	(	PUNCT
agb-405	40	37	souvannasouk	souvannasouk	X
agb-405	40	38	et	et	PROPN
agb-405	40	39	al	al	PROPN
agb-405	40	40	.	.	PROPN
agb-405	40	41	,	,	PUNCT
agb-405	40	42	2021	2021	NUM
agb-405	40	43	)	)	PUNCT
agb-405	40	44	.	.	PUNCT
agb-405	41	1	ultimately	ultimately	ADV
agb-405	41	2	,	,	PUNCT
agb-405	41	3	vat	vat	NOUN
agb-405	41	4	exemptions	exemption	NOUN
agb-405	41	5	encourage	encourage	VERB
agb-405	41	6	the	the	DET
agb-405	41	7	adoption	adoption	NOUN
agb-405	41	8	of	of	ADP
agb-405	41	9	efficient	efficient	ADJ
agb-405	41	10	,	,	PUNCT
agb-405	41	11	transparent	transparent	ADJ
agb-405	41	12	,	,	PUNCT
agb-405	41	13	and	and	CCONJ
agb-405	41	14	environmentally	environmentally	ADV
agb-405	41	15	sustainable	sustainable	ADJ
agb-405	41	16	agricultural	agricultural	ADJ
agb-405	41	17	practices	practice	NOUN
agb-405	41	18	,	,	PUNCT
agb-405	41	19	fostering	foster	VERB
agb-405	41	20	both	both	CCONJ
agb-405	41	21	economic	economic	ADJ
agb-405	41	22	and	and	CCONJ
agb-405	41	23	ecological	ecological	ADJ
agb-405	41	24	growth	growth	NOUN
agb-405	41	25	.	.	PUNCT
agb-405	42	1	given	give	VERB
agb-405	42	2	the	the	DET
agb-405	42	3	increasing	increase	VERB
agb-405	42	4	global	global	ADJ
agb-405	42	5	emphasis	emphasis	NOUN
agb-405	42	6	on	on	ADP
agb-405	42	7	environmental	environmental	ADJ
agb-405	42	8	sustainability	sustainability	NOUN
agb-405	42	9	,	,	PUNCT
agb-405	42	10	these	these	DET
agb-405	42	11	policies	policy	NOUN
agb-405	42	12	will	will	AUX
agb-405	42	13	be	be	AUX
agb-405	42	14	of	of	ADP
agb-405	42	15	strategic	strategic	ADJ
agb-405	42	16	importance	importance	NOUN
agb-405	42	17	in	in	ADP
agb-405	42	18	shaping	shape	VERB
agb-405	42	19	the	the	DET
agb-405	42	20	future	future	NOUN
agb-405	42	21	of	of	ADP
agb-405	42	22	agriculture	agriculture	NOUN
agb-405	42	23	.	.	PUNCT
agb-405	43	1	by	by	ADP
agb-405	43	2	incentivising	incentivise	VERB
agb-405	43	3	the	the	DET
agb-405	43	4	use	use	NOUN
agb-405	43	5	of	of	ADP
agb-405	43	6	digitally	digitally	ADV
agb-405	43	7	enabled	enable	VERB
agb-405	43	8	technologies	technology	NOUN
agb-405	43	9	,	,	PUNCT
agb-405	43	10	vat	vat	NOUN
agb-405	43	11	exemptions	exemption	NOUN
agb-405	43	12	contribute	contribute	VERB
agb-405	43	13	to	to	ADP
agb-405	43	14	the	the	DET
agb-405	43	15	simultaneous	simultaneous	ADJ
agb-405	43	16	advancement	advancement	NOUN
agb-405	43	17	of	of	ADP
agb-405	43	18	economic	economic	ADJ
agb-405	43	19	and	and	CCONJ
agb-405	43	20	environmental	environmental	ADJ
agb-405	43	21	objectives	objective	NOUN
agb-405	43	22	within	within	ADP
agb-405	43	23	the	the	DET
agb-405	43	24	sector	sector	NOUN
agb-405	43	25	(	(	PUNCT
agb-405	43	26	hernandez	hernandez	PROPN
agb-405	43	27	et	et	PROPN
agb-405	43	28	al	al	PROPN
agb-405	43	29	.	.	PROPN
agb-405	43	30	,	,	PUNCT
agb-405	43	31	2024	2024	NUM
agb-405	43	32	)	)	PUNCT
agb-405	43	33	.	.	PUNCT
agb-405	44	1	this	this	DET
agb-405	44	2	research	research	NOUN
agb-405	44	3	examines	examine	VERB
agb-405	44	4	the	the	DET
agb-405	44	5	relationship	relationship	NOUN
agb-405	44	6	between	between	ADP
agb-405	44	7	vat	vat	NOUN
agb-405	44	8	exemption	exemption	NOUN
agb-405	44	9	policies	policy	NOUN
agb-405	44	10	and	and	CCONJ
agb-405	44	11	the	the	DET
agb-405	44	12	accelerated	accelerate	VERB
agb-405	44	13	digital	digital	ADJ
agb-405	44	14	transformation	transformation	NOUN
agb-405	44	15	of	of	ADP
agb-405	44	16	various	various	ADJ
agb-405	44	17	agricultural	agricultural	ADJ
agb-405	44	18	operations	operation	NOUN
agb-405	44	19	.	.	PUNCT
agb-405	45	1	the	the	DET
agb-405	45	2	study	study	NOUN
agb-405	45	3	investigates	investigate	VERB
agb-405	45	4	the	the	DET
agb-405	45	5	impact	impact	NOUN
agb-405	45	6	of	of	ADP
agb-405	45	7	tax	tax	NOUN
agb-405	45	8	incentives	incentive	NOUN
agb-405	45	9	on	on	ADP
agb-405	45	10	technology	technology	NOUN
agb-405	45	11	adoption	adoption	NOUN
agb-405	45	12	,	,	PUNCT
agb-405	45	13	providing	provide	VERB
agb-405	45	14	insights	insight	NOUN
agb-405	45	15	that	that	PRON
agb-405	45	16	support	support	VERB
agb-405	45	17	informed	informed	ADJ
agb-405	45	18	decision	decision	NOUN
agb-405	45	19	-	-	PUNCT
agb-405	45	20	making	making	NOUN
agb-405	45	21	for	for	ADP
agb-405	45	22	policymakers	policymaker	NOUN
agb-405	45	23	and	and	CCONJ
agb-405	45	24	agricultural	agricultural	ADJ
agb-405	45	25	enterprises	enterprise	NOUN
agb-405	45	26	.	.	PUNCT
agb-405	46	1	aim	aim	NOUN
agb-405	46	2	of	of	ADP
agb-405	46	3	this	this	DET
agb-405	46	4	study	study	NOUN
agb-405	46	5	this	this	DET
agb-405	46	6	study	study	NOUN
agb-405	46	7	examines	examine	VERB
agb-405	46	8	a	a	DET
agb-405	46	9	policy	policy	NOUN
agb-405	46	10	framework	framework	NOUN
agb-405	46	11	in	in	ADP
agb-405	46	12	which	which	PRON
agb-405	46	13	vat	vat	NOUN
agb-405	46	14	exemptions	exemption	NOUN
agb-405	46	15	drive	drive	VERB
agb-405	46	16	digital	digital	ADJ
agb-405	46	17	transformation	transformation	NOUN
agb-405	46	18	in	in	ADP
agb-405	46	19	green	green	ADJ
agb-405	46	20	agricultural	agricultural	ADJ
agb-405	46	21	enterprises	enterprise	NOUN
agb-405	46	22	while	while	SCONJ
agb-405	46	23	addressing	address	VERB
agb-405	46	24	financial	financial	ADJ
agb-405	46	25	and	and	CCONJ
agb-405	46	26	operational	operational	ADJ
agb-405	46	27	challenges	challenge	NOUN
agb-405	46	28	.	.	PUNCT
agb-405	47	1	the	the	DET
agb-405	47	2	research	research	NOUN
agb-405	47	3	aims	aim	VERB
agb-405	47	4	to	to	PART
agb-405	47	5	assess	assess	VERB
agb-405	47	6	the	the	DET
agb-405	47	7	extent	extent	NOUN
agb-405	47	8	to	to	PART
agb-405	47	9	which	which	PRON
agb-405	47	10	these	these	DET
agb-405	47	11	policies	policy	NOUN
agb-405	47	12	contribute	contribute	VERB
agb-405	47	13	to	to	ADP
agb-405	47	14	high	high	ADJ
agb-405	47	15	-	-	PUNCT
agb-405	47	16	quality	quality	NOUN
agb-405	47	17	development	development	NOUN
agb-405	47	18	alongside	alongside	ADP
agb-405	47	19	sustainable	sustainable	ADJ
agb-405	47	20	agricultural	agricultural	ADJ
agb-405	47	21	practices	practice	NOUN
agb-405	47	22	.	.	PUNCT
agb-405	48	1	the	the	DET
agb-405	48	2	specific	specific	ADJ
agb-405	48	3	objectives	objective	NOUN
agb-405	48	4	are	be	AUX
agb-405	48	5	as	as	SCONJ
agb-405	48	6	follows	follow	VERB
agb-405	48	7	:	:	PUNCT
agb-405	48	8	•	•	ADP
agb-405	48	9	to	to	PART
agb-405	48	10	analyse	analyse	VERB
agb-405	48	11	the	the	DET
agb-405	48	12	relationship	relationship	NOUN
agb-405	48	13	between	between	ADP
agb-405	48	14	vat	vat	NOUN
agb-405	48	15	exemption	exemption	NOUN
agb-405	48	16	policies	policy	NOUN
agb-405	48	17	and	and	CCONJ
agb-405	48	18	the	the	DET
agb-405	48	19	adoption	adoption	NOUN
agb-405	48	20	of	of	ADP
agb-405	48	21	digital	digital	ADJ
agb-405	48	22	technologies	technology	NOUN
agb-405	48	23	in	in	ADP
agb-405	48	24	sustainable	sustainable	ADJ
agb-405	48	25	agriculture	agriculture	NOUN
agb-405	48	26	across	across	ADP
agb-405	48	27	small	small	ADJ
agb-405	48	28	,	,	PUNCT
agb-405	48	29	medium	medium	ADJ
agb-405	48	30	,	,	PUNCT
agb-405	48	31	and	and	CCONJ
agb-405	48	32	large	large	ADJ
agb-405	48	33	enterprises	enterprise	NOUN
agb-405	48	34	.	.	PUNCT
agb-405	49	1	•	•	ADP
agb-405	49	2	to	to	PART
agb-405	49	3	evaluate	evaluate	VERB
agb-405	49	4	how	how	SCONJ
agb-405	49	5	vat	vat	NOUN
agb-405	49	6	exemptions	exemption	NOUN
agb-405	49	7	,	,	PUNCT
agb-405	49	8	mitigate	mitigate	VERB
agb-405	49	9	financial	financial	ADJ
agb-405	49	10	constraints	constraint	NOUN
agb-405	49	11	and	and	CCONJ
agb-405	49	12	enhance	enhance	VERB
agb-405	49	13	technological	technological	ADJ
agb-405	49	14	readiness	readiness	NOUN
agb-405	49	15	,	,	PUNCT
agb-405	49	16	thereby	thereby	ADV
agb-405	49	17	fostering	foster	VERB
agb-405	49	18	high	high	ADJ
agb-405	49	19	-	-	PUNCT
agb-405	49	20	quality	quality	NOUN
agb-405	49	21	development	development	NOUN
agb-405	49	22	in	in	ADP
agb-405	49	23	sustainable	sustainable	ADJ
agb-405	49	24	agricultural	agricultural	ADJ
agb-405	49	25	practices	practice	NOUN
agb-405	49	26	.	.	PUNCT
agb-405	50	1	this	this	DET
agb-405	50	2	study	study	NOUN
agb-405	50	3	explores	explore	VERB
agb-405	50	4	the	the	DET
agb-405	50	5	role	role	NOUN
agb-405	50	6	of	of	ADP
agb-405	50	7	vat	vat	NOUN
agb-405	50	8	exemption	exemption	NOUN
agb-405	50	9	policies	policy	NOUN
agb-405	50	10	in	in	ADP
agb-405	50	11	facilitating	facilitate	VERB
agb-405	50	12	the	the	DET
agb-405	50	13	digitalisation	digitalisation	NOUN
agb-405	50	14	of	of	ADP
agb-405	50	15	sustainable	sustainable	ADJ
agb-405	50	16	agriculture	agriculture	NOUN
agb-405	50	17	and	and	CCONJ
agb-405	50	18	promoting	promote	VERB
agb-405	50	19	its	its	PRON
agb-405	50	20	high	high	ADJ
agb-405	50	21	-	-	PUNCT
agb-405	50	22	quality	quality	NOUN
agb-405	50	23	development	development	NOUN
agb-405	50	24	.	.	PUNCT
agb-405	51	1	the	the	DET
agb-405	51	2	research	research	NOUN
agb-405	51	3	investigates	investigate	VERB
agb-405	51	4	how	how	SCONJ
agb-405	51	5	tax	tax	NOUN
agb-405	51	6	incentives	incentive	NOUN
agb-405	51	7	enable	enable	VERB
agb-405	51	8	farmers	farmer	NOUN
agb-405	51	9	to	to	PART
agb-405	51	10	adopt	adopt	VERB
agb-405	51	11	advanced	advanced	ADJ
agb-405	51	12	technologies	technology	NOUN
agb-405	51	13	by	by	ADP
agb-405	51	14	leveraging	leverage	VERB
agb-405	51	15	existing	exist	VERB
agb-405	51	16	government	government	NOUN
agb-405	51	17	and	and	CCONJ
agb-405	51	18	industry	industry	NOUN
agb-405	51	19	data	datum	NOUN
agb-405	51	20	sources	source	NOUN
agb-405	51	21	.	.	PUNCT
agb-405	52	1	it	it	PRON
agb-405	52	2	focuses	focus	VERB
agb-405	52	3	on	on	ADP
agb-405	52	4	regions	region	NOUN
agb-405	52	5	that	that	PRON
agb-405	52	6	implement	implement	VERB
agb-405	52	7	vat	vat	NOUN
agb-405	52	8	exemptions	exemption	NOUN
agb-405	52	9	alongside	alongside	ADP
agb-405	52	10	initiatives	initiative	NOUN
agb-405	52	11	aimed	aim	VERB
agb-405	52	12	at	at	ADP
agb-405	52	13	advancing	advance	VERB
agb-405	52	14	digital	digital	ADJ
agb-405	52	15	and	and	CCONJ
agb-405	52	16	green	green	ADJ
agb-405	52	17	technologies	technology	NOUN
agb-405	52	18	.	.	PUNCT
agb-405	53	1	using	use	VERB
agb-405	53	2	statistical	statistical	ADJ
agb-405	53	3	and	and	CCONJ
agb-405	53	4	econometric	econometric	ADJ
agb-405	53	5	methods	method	NOUN
agb-405	53	6	,	,	PUNCT
agb-405	53	7	the	the	DET
agb-405	53	8	study	study	NOUN
agb-405	53	9	analyses	analyse	VERB
agb-405	53	10	how	how	SCONJ
agb-405	53	11	variations	variation	NOUN
agb-405	53	12	in	in	ADP
agb-405	53	13	business	business	NOUN
agb-405	53	14	size	size	NOUN
agb-405	53	15	and	and	CCONJ
agb-405	53	16	technological	technological	ADJ
agb-405	53	17	capabilities	capability	NOUN
agb-405	53	18	influence	influence	NOUN
agb-405	53	19	outcomes	outcome	NOUN
agb-405	53	20	.	.	PUNCT
agb-405	54	1	the	the	DET
agb-405	54	2	findings	finding	NOUN
agb-405	54	3	will	will	AUX
agb-405	54	4	provide	provide	VERB
agb-405	54	5	policymakers	policymaker	NOUN
agb-405	54	6	and	and	CCONJ
agb-405	54	7	stakeholders	stakeholder	NOUN
agb-405	54	8	with	with	ADP
agb-405	54	9	evidence	evidence	NOUN
agb-405	54	10	-	-	PUNCT
agb-405	54	11	based	base	VERB
agb-405	54	12	insights	insight	NOUN
agb-405	54	13	to	to	PART
agb-405	54	14	enhance	enhance	VERB
agb-405	54	15	agricultural	agricultural	ADJ
agb-405	54	16	productivity	productivity	NOUN
agb-405	54	17	while	while	SCONJ
agb-405	54	18	ensuring	ensure	VERB
agb-405	54	19	resource	resource	NOUN
agb-405	54	20	sustainability	sustainability	NOUN
agb-405	54	21	.	.	PUNCT
agb-405	55	1	despite	despite	SCONJ
agb-405	55	2	the	the	DET
agb-405	55	3	growing	grow	VERB
agb-405	55	4	interest	interest	NOUN
agb-405	55	5	in	in	ADP
agb-405	55	6	digital	digital	ADJ
agb-405	55	7	agriculture	agriculture	NOUN
agb-405	55	8	as	as	ADP
agb-405	55	9	a	a	DET
agb-405	55	10	driver	driver	NOUN
agb-405	55	11	of	of	ADP
agb-405	55	12	sustainable	sustainable	ADJ
agb-405	55	13	development	development	NOUN
agb-405	55	14	,	,	PUNCT
agb-405	55	15	limited	limited	ADJ
agb-405	55	16	research	research	NOUN
agb-405	55	17	has	have	AUX
agb-405	55	18	examined	examine	VERB
agb-405	55	19	vat	vat	NOUN
agb-405	55	20	exemption	exemption	NOUN
agb-405	55	21	policies	policy	NOUN
agb-405	55	22	as	as	ADP
agb-405	55	23	fiscal	fiscal	ADJ
agb-405	55	24	incentives	incentive	NOUN
agb-405	55	25	for	for	ADP
agb-405	55	26	this	this	DET
agb-405	55	27	transition	transition	NOUN
agb-405	55	28	.	.	PUNCT
agb-405	56	1	most	most	ADJ
agb-405	56	2	studies	study	NOUN
agb-405	56	3	focus	focus	VERB
agb-405	56	4	on	on	ADP
agb-405	56	5	general	general	ADJ
agb-405	56	6	tax	tax	NOUN
agb-405	56	7	benefits	benefit	NOUN
agb-405	56	8	and	and	CCONJ
agb-405	56	9	environmental	environmental	ADJ
agb-405	56	10	programmes	programme	NOUN
agb-405	56	11	without	without	ADP
agb-405	56	12	specifically	specifically	ADV
agb-405	56	13	assessing	assess	VERB
agb-405	56	14	how	how	SCONJ
agb-405	56	15	vat	vat	NOUN
agb-405	56	16	exemptions	exemption	NOUN
agb-405	56	17	facilitate	facilitate	VERB
agb-405	56	18	the	the	DET
agb-405	56	19	adoption	adoption	NOUN
agb-405	56	20	of	of	ADP
agb-405	56	21	digital	digital	ADJ
agb-405	56	22	agricultural	agricultural	ADJ
agb-405	56	23	technologies	technology	NOUN
agb-405	56	24	(	(	PUNCT
agb-405	56	25	kowal	kowal	PROPN
agb-405	56	26	&	&	CCONJ
agb-405	56	27	przekota	przekota	NOUN
agb-405	56	28	,	,	PUNCT
agb-405	56	29	2021	2021	NUM
agb-405	56	30	)	)	PUNCT
agb-405	56	31	.	.	PUNCT
agb-405	57	1	furthermore	furthermore	ADV
agb-405	57	2	,	,	PUNCT
agb-405	57	3	existing	exist	VERB
agb-405	57	4	research	research	NOUN
agb-405	57	5	has	have	VERB
agb-405	57	6	yet	yet	ADV
agb-405	57	7	to	to	PART
agb-405	57	8	explore	explore	VERB
agb-405	57	9	how	how	SCONJ
agb-405	57	10	vat	vat	NOUN
agb-405	57	11	policies	policy	NOUN
agb-405	57	12	impact	impact	NOUN
agb-405	57	13	enterprises	enterprise	NOUN
agb-405	57	14	of	of	ADP
agb-405	57	15	varying	vary	VERB
agb-405	57	16	sizes	size	NOUN
agb-405	57	17	,	,	PUNCT
agb-405	57	18	considering	consider	VERB
agb-405	57	19	their	their	PRON
agb-405	57	20	income	income	NOUN
agb-405	57	21	levels	level	NOUN
agb-405	57	22	and	and	CCONJ
agb-405	57	23	technological	technological	ADJ
agb-405	57	24	readiness	readiness	NOUN
agb-405	57	25	.	.	PUNCT
agb-405	58	1	the	the	DET
agb-405	58	2	influence	influence	NOUN
agb-405	58	3	of	of	ADP
agb-405	58	4	vat	vat	NOUN
agb-405	58	5	exemptions	exemption	NOUN
agb-405	58	6	on	on	ADP
agb-405	58	7	technology	technology	NOUN
agb-405	58	8	adoption	adoption	NOUN
agb-405	58	9	and	and	CCONJ
agb-405	58	10	high	high	ADJ
agb-405	58	11	-	-	PUNCT
agb-405	58	12	quality	quality	NOUN
agb-405	58	13	development	development	NOUN
agb-405	58	14	in	in	ADP
agb-405	58	15	sustainable	sustainable	ADJ
agb-405	58	16	agriculture	agriculture	NOUN
agb-405	58	17	remains	remain	VERB
agb-405	58	18	an	an	DET
agb-405	58	19	underexplored	underexplored	ADJ
agb-405	58	20	area	area	NOUN
agb-405	58	21	.	.	PUNCT
agb-405	59	1	this	this	DET
agb-405	59	2	study	study	NOUN
agb-405	59	3	addresses	address	VERB
agb-405	59	4	these	these	DET
agb-405	59	5	research	research	NOUN
agb-405	59	6	gaps	gap	NOUN
agb-405	59	7	by	by	ADP
agb-405	59	8	utilising	utilise	VERB
agb-405	59	9	secondary	secondary	ADJ
agb-405	59	10	data	datum	NOUN
agb-405	59	11	to	to	PART
agb-405	59	12	evaluate	evaluate	VERB
agb-405	59	13	how	how	SCONJ
agb-405	59	14	vat	vat	NOUN
agb-405	59	15	exemptions	exemption	NOUN
agb-405	59	16	foster	foster	NOUN
agb-405	59	17	innovation	innovation	NOUN
agb-405	59	18	,	,	PUNCT
agb-405	59	19	enhance	enhance	VERB
agb-405	59	20	operational	operational	ADJ
agb-405	59	21	efficiency	efficiency	NOUN
agb-405	59	22	,	,	PUNCT
agb-405	59	23	and	and	CCONJ
agb-405	59	24	contribute	contribute	VERB
agb-405	59	25	to	to	ADP
agb-405	59	26	environmental	environmental	ADJ
agb-405	59	27	sustainability	sustainability	NOUN
agb-405	59	28	in	in	ADP
agb-405	59	29	agricultural	agricultural	ADJ
agb-405	59	30	enterprises	enterprise	NOUN
agb-405	59	31	.	.	PUNCT
agb-405	60	1	literature	literature	NOUN
agb-405	60	2	review	review	VERB
agb-405	60	3	digital	digital	ADJ
agb-405	60	4	transformation	transformation	NOUN
agb-405	60	5	vat	vat	NOUN
agb-405	60	6	exemption	exemption	NOUN
agb-405	60	7	policies	policy	NOUN
agb-405	60	8	for	for	ADP
agb-405	60	9	green	green	ADJ
agb-405	60	10	agricultural	agricultural	ADJ
agb-405	60	11	enterprises	enterprise	NOUN
agb-405	60	12	play	play	VERB
agb-405	60	13	a	a	DET
agb-405	60	14	crucial	crucial	ADJ
agb-405	60	15	role	role	NOUN
agb-405	60	16	in	in	ADP
agb-405	60	17	driving	drive	VERB
agb-405	60	18	their	their	PRON
agb-405	60	19	digital	digital	ADJ
agb-405	60	20	transformation	transformation	NOUN
agb-405	60	21	,	,	PUNCT
agb-405	60	22	facilitating	facilitate	VERB
agb-405	60	23	technological	technological	ADJ
agb-405	60	24	upgrades	upgrade	NOUN
agb-405	60	25	,	,	PUNCT
agb-405	60	26	and	and	CCONJ
agb-405	60	27	fostering	foster	VERB
agb-405	60	28	highquality	highquality	NOUN
agb-405	60	29	development	development	NOUN
agb-405	60	30	.	.	PUNCT
agb-405	61	1	by	by	ADP
agb-405	61	2	alleviating	alleviate	VERB
agb-405	61	3	tax	tax	NOUN
agb-405	61	4	burdens	burden	NOUN
agb-405	61	5	,	,	PUNCT
agb-405	61	6	these	these	DET
agb-405	61	7	policies	policy	NOUN
agb-405	61	8	provide	provide	VERB
agb-405	61	9	businesses	business	NOUN
agb-405	61	10	with	with	ADP
agb-405	61	11	financial	financial	ADJ
agb-405	61	12	flexibility	flexibility	NOUN
agb-405	61	13	to	to	PART
agb-405	61	14	invest	invest	VERB
agb-405	61	15	in	in	ADP
agb-405	61	16	innovative	innovative	ADJ
agb-405	61	17	digital	digital	ADJ
agb-405	61	18	tools	tool	NOUN
agb-405	61	19	that	that	PRON
agb-405	61	20	enhance	enhance	VERB
agb-405	61	21	agricultural	agricultural	ADJ
agb-405	61	22	sustainability	sustainability	NOUN
agb-405	61	23	,	,	PUNCT
agb-405	61	24	efficiency	efficiency	NOUN
agb-405	61	25	,	,	PUNCT
agb-405	61	26	and	and	CCONJ
agb-405	61	27	productivity	productivity	NOUN
agb-405	61	28	(	(	PUNCT
agb-405	61	29	godlewska	godlewska	ADJ
agb-405	61	30	,	,	PUNCT
agb-405	61	31	ronga	ronga	ADJ
agb-405	61	32	,	,	PUNCT
agb-405	61	33	&	&	CCONJ
agb-405	61	34	michalak	michalak	NOUN
agb-405	61	35	,	,	PUNCT
agb-405	61	36	2021	2021	NUM
agb-405	61	37	)	)	PUNCT
agb-405	61	38	.	.	PUNCT
agb-405	62	1	with	with	ADP
agb-405	62	2	the	the	DET
agb-405	62	3	support	support	NOUN
agb-405	62	4	of	of	ADP
agb-405	62	5	vat	vat	NOUN
agb-405	62	6	exemptions	exemption	NOUN
agb-405	62	7	,	,	PUNCT
agb-405	62	8	agricultural	agricultural	ADJ
agb-405	62	9	enterprises	enterprise	NOUN
agb-405	62	10	can	can	AUX
agb-405	62	11	adopt	adopt	VERB
agb-405	62	12	precision	precision	NOUN
agb-405	62	13	farming	farming	NOUN
agb-405	62	14	techniques	technique	NOUN
agb-405	62	15	,	,	PUNCT
agb-405	62	16	smart	smart	ADJ
agb-405	62	17	irrigation	irrigation	NOUN
agb-405	62	18	systems	system	NOUN
agb-405	62	19	,	,	PUNCT
agb-405	62	20	and	and	CCONJ
agb-405	62	21	automated	automated	ADJ
agb-405	62	22	machinery	machinery	NOUN
agb-405	62	23	.	.	PUNCT
agb-405	63	1	these	these	DET
agb-405	63	2	technologies	technology	NOUN
agb-405	63	3	optimise	optimise	ADJ
agb-405	63	4	resource	resource	NOUN
agb-405	63	5	utilisation	utilisation	NOUN
agb-405	63	6	,	,	PUNCT
agb-405	63	7	minimise	minimise	NOUN
agb-405	63	8	waste	waste	NOUN
agb-405	63	9	,	,	PUNCT
agb-405	63	10	and	and	CCONJ
agb-405	63	11	maximise	maximise	NOUN
agb-405	63	12	crop	crop	NOUN
agb-405	63	13	yields	yield	NOUN
agb-405	63	14	in	in	ADP
agb-405	63	15	alignment	alignment	NOUN
agb-405	63	16	with	with	ADP
agb-405	63	17	environmentally	environmentally	ADV
agb-405	63	18	sustainable	sustainable	ADJ
agb-405	63	19	farming	farming	NOUN
agb-405	63	20	practices	practice	NOUN
agb-405	63	21	.	.	PUNCT
agb-405	64	1	furthermore	furthermore	ADV
agb-405	64	2	,	,	PUNCT
agb-405	64	3	vat	vat	NOUN
agb-405	64	4	exemptions	exemption	NOUN
agb-405	64	5	enable	enable	VERB
agb-405	64	6	enterprises	enterprise	NOUN
agb-405	64	7	to	to	PART
agb-405	64	8	invest	invest	VERB
agb-405	64	9	in	in	ADP
agb-405	64	10	e	e	PROPN
agb-405	64	11	-	-	NOUN
agb-405	64	12	commerce	commerce	NOUN
agb-405	64	13	platforms	platform	NOUN
agb-405	64	14	,	,	PUNCT
agb-405	64	15	allowing	allow	VERB
agb-405	64	16	them	they	PRON
agb-405	64	17	to	to	PART
agb-405	64	18	reach	reach	VERB
agb-405	64	19	customers	customer	NOUN
agb-405	64	20	directly	directly	ADV
agb-405	64	21	,	,	PUNCT
agb-405	64	22	expand	expand	VERB
agb-405	64	23	market	market	NOUN
agb-405	64	24	share	share	NOUN
agb-405	64	25	,	,	PUNCT
agb-405	64	26	and	and	CCONJ
agb-405	64	27	enhance	enhance	VERB
agb-405	64	28	profitability	profitability	NOUN
agb-405	64	29	by	by	ADP
agb-405	64	30	reducing	reduce	VERB
agb-405	64	31	reliance	reliance	NOUN
agb-405	64	32	on	on	ADP
agb-405	64	33	intermediaries	intermediary	NOUN
agb-405	64	34	(	(	PUNCT
agb-405	64	35	torky	torky	PROPN
agb-405	64	36	&	&	CCONJ
agb-405	64	37	hassanein	hassanein	PROPN
agb-405	64	38	,	,	PUNCT
agb-405	64	39	2020	2020	NUM
agb-405	64	40	)	)	PUNCT
agb-405	64	41	.	.	PUNCT
agb-405	65	1	these	these	DET
agb-405	65	2	digital	digital	ADJ
agb-405	65	3	innovations	innovation	NOUN
agb-405	65	4	improve	improve	VERB
agb-405	65	5	efficiency	efficiency	NOUN
agb-405	65	6	,	,	PUNCT
agb-405	65	7	enhance	enhance	VERB
agb-405	65	8	traceability	traceability	NOUN
agb-405	65	9	,	,	PUNCT
agb-405	65	10	and	and	CCONJ
agb-405	65	11	contribute	contribute	VERB
agb-405	65	12	to	to	ADP
agb-405	65	13	higher	high	ADJ
agb-405	65	14	-	-	PUNCT
agb-405	65	15	quality	quality	NOUN
agb-405	65	16	agricultural	agricultural	ADJ
agb-405	65	17	produce	produce	NOUN
agb-405	65	18	.	.	PUNCT
agb-405	66	1	additionally	additionally	ADV
agb-405	66	2	,	,	PUNCT
agb-405	66	3	data	datum	NOUN
agb-405	66	4	analytics	analytic	NOUN
agb-405	66	5	and	and	CCONJ
agb-405	66	6	machine	machine	NOUN
agb-405	66	7	learning	learning	NOUN
agb-405	66	8	technologies	technology	NOUN
agb-405	66	9	support	support	VERB
agb-405	66	10	businesses	business	NOUN
agb-405	66	11	in	in	ADP
agb-405	66	12	inventory	inventory	NOUN
agb-405	66	13	management	management	NOUN
agb-405	66	14	,	,	PUNCT
agb-405	66	15	logistics	logistic	NOUN
agb-405	66	16	optimisation	optimisation	NOUN
agb-405	66	17	,	,	PUNCT
agb-405	66	18	and	and	CCONJ
agb-405	66	19	market	market	NOUN
agb-405	66	20	forecasting	forecasting	NOUN
agb-405	66	21	,	,	PUNCT
agb-405	66	22	ultimately	ultimately	ADV
agb-405	66	23	streamlining	streamline	VERB
agb-405	66	24	operations	operation	NOUN
agb-405	66	25	.	.	PUNCT
agb-405	67	1	the	the	DET
agb-405	67	2	integration	integration	NOUN
agb-405	67	3	of	of	ADP
agb-405	67	4	big	big	ADJ
agb-405	67	5	data	datum	NOUN
agb-405	67	6	analytics	analytic	NOUN
agb-405	67	7	,	,	PUNCT
agb-405	67	8	iot	iot	NOUN
agb-405	67	9	-	-	PUNCT
agb-405	67	10	based	base	VERB
agb-405	67	11	farming	farming	NOUN
agb-405	67	12	systems	system	NOUN
agb-405	67	13	,	,	PUNCT
agb-405	67	14	and	and	CCONJ
agb-405	67	15	cloud	cloud	NOUN
agb-405	67	16	-	-	PUNCT
agb-405	67	17	based	base	VERB
agb-405	67	18	platforms	platform	NOUN
agb-405	67	19	facilitates	facilitate	VERB
agb-405	67	20	comprehensive	comprehensive	ADJ
agb-405	67	21	monitoring	monitoring	NOUN
agb-405	67	22	and	and	CCONJ
agb-405	67	23	management	management	NOUN
agb-405	67	24	of	of	ADP
agb-405	67	25	farming	farming	NOUN
agb-405	67	26	and	and	CCONJ
agb-405	67	27	distribution	distribution	NOUN
agb-405	67	28	activities	activity	NOUN
agb-405	67	29	.	.	PUNCT
agb-405	68	1	these	these	DET
agb-405	68	2	technologies	technology	NOUN
agb-405	68	3	not	not	PART
agb-405	68	4	only	only	ADV
agb-405	68	5	optimise	optimise	ADJ
agb-405	68	6	agricultural	agricultural	ADJ
agb-405	68	7	operations	operation	NOUN
agb-405	68	8	but	but	CCONJ
agb-405	68	9	also	also	ADV
agb-405	68	10	enable	enable	VERB
agb-405	68	11	real	real	ADJ
agb-405	68	12	-	-	PUNCT
agb-405	68	13	time	time	NOUN
agb-405	68	14	monitoring	monitoring	NOUN
agb-405	68	15	of	of	ADP
agb-405	68	16	carbon	carbon	NOUN
agb-405	68	17	emissions	emission	NOUN
agb-405	68	18	,	,	PUNCT
agb-405	68	19	water	water	NOUN
agb-405	68	20	usage	usage	NOUN
agb-405	68	21	,	,	PUNCT
agb-405	68	22	and	and	CCONJ
agb-405	68	23	overall	overall	ADJ
agb-405	68	24	resource	resource	NOUN
agb-405	68	25	efficiency	efficiency	NOUN
agb-405	68	26	,	,	PUNCT
agb-405	68	27	reinforcing	reinforce	VERB
agb-405	68	28	the	the	DET
agb-405	68	29	sustainability	sustainability	NOUN
agb-405	68	30	of	of	ADP
agb-405	68	31	agricultural	agricultural	ADJ
agb-405	68	32	enterprises	enterprise	NOUN
agb-405	68	33	(	(	PUNCT
agb-405	68	34	feng	feng	PROPN
agb-405	68	35	et	et	PROPN
agb-405	68	36	al	al	PROPN
agb-405	68	37	.	.	PROPN
agb-405	68	38	,	,	PUNCT
agb-405	68	39	2022	2022	NUM
agb-405	68	40	)	)	PUNCT
agb-405	68	41	.	.	PUNCT
agb-405	69	1	agbioforum	agbioforum	PROPN
agb-405	69	2	,	,	PUNCT
agb-405	69	3	26(3	26(3	NUM
agb-405	69	4	)	)	PUNCT
agb-405	69	5	,	,	PUNCT
agb-405	69	6	2024	2024	NUM
agb-405	69	7	|	|	ADV
agb-405	69	8	97	97	NUM
agb-405	69	9	yang	yang	PROPN
agb-405	69	10	&	&	CCONJ
agb-405	69	11	rasiah	rasiah	PROPN
agb-405	69	12	—	—	PUNCT
agb-405	69	13	how	how	SCONJ
agb-405	69	14	can	can	AUX
agb-405	69	15	vat	vat	VERB
agb-405	69	16	exemption	exemption	NOUN
agb-405	69	17	policies	policy	NOUN
agb-405	69	18	promote	promote	VERB
agb-405	69	19	the	the	DET
agb-405	69	20	digital	digital	ADJ
agb-405	69	21	transformation	transformation	NOUN
agb-405	69	22	of	of	ADP
agb-405	69	23	green	green	ADJ
agb-405	69	24	agricultural	agricultural	ADJ
agb-405	69	25	enterprises	enterprise	NOUN
agb-405	69	26	...	...	PUNCT
agb-405	69	27	vat	vat	NOUN
agb-405	69	28	exemption	exemption	NOUN
agb-405	69	29	policies	policy	NOUN
agb-405	69	30	vat	vat	VERB
agb-405	69	31	exemption	exemption	NOUN
agb-405	69	32	policies	policy	NOUN
agb-405	69	33	for	for	ADP
agb-405	69	34	green	green	ADJ
agb-405	69	35	agricultural	agricultural	ADJ
agb-405	69	36	enterprises	enterprise	NOUN
agb-405	69	37	play	play	VERB
agb-405	69	38	a	a	DET
agb-405	69	39	crucial	crucial	ADJ
agb-405	69	40	role	role	NOUN
agb-405	69	41	in	in	ADP
agb-405	69	42	advancing	advance	VERB
agb-405	69	43	their	their	PRON
agb-405	69	44	digital	digital	ADJ
agb-405	69	45	transformation	transformation	NOUN
agb-405	69	46	,	,	PUNCT
agb-405	69	47	enhancing	enhance	VERB
agb-405	69	48	efficiency	efficiency	NOUN
agb-405	69	49	,	,	PUNCT
agb-405	69	50	sustainability	sustainability	NOUN
agb-405	69	51	,	,	PUNCT
agb-405	69	52	and	and	CCONJ
agb-405	69	53	technological	technological	ADJ
agb-405	69	54	adoption	adoption	NOUN
agb-405	69	55	,	,	PUNCT
agb-405	69	56	thereby	thereby	ADV
agb-405	69	57	fostering	foster	VERB
agb-405	69	58	high	high	ADJ
agb-405	69	59	-	-	PUNCT
agb-405	69	60	quality	quality	NOUN
agb-405	69	61	development	development	NOUN
agb-405	69	62	.	.	PUNCT
agb-405	70	1	these	these	DET
agb-405	70	2	policy	policy	NOUN
agb-405	70	3	measures	measure	NOUN
agb-405	70	4	alleviate	alleviate	VERB
agb-405	70	5	tax	tax	NOUN
agb-405	70	6	burdens	burden	NOUN
agb-405	70	7	,	,	PUNCT
agb-405	70	8	providing	provide	VERB
agb-405	70	9	businesses	business	NOUN
agb-405	70	10	with	with	ADP
agb-405	70	11	financial	financial	ADJ
agb-405	70	12	flexibility	flexibility	NOUN
agb-405	70	13	to	to	PART
agb-405	70	14	invest	invest	VERB
agb-405	70	15	in	in	ADP
agb-405	70	16	innovative	innovative	ADJ
agb-405	70	17	technologies	technology	NOUN
agb-405	70	18	that	that	PRON
agb-405	70	19	improve	improve	VERB
agb-405	70	20	productivity	productivity	NOUN
agb-405	70	21	while	while	SCONJ
agb-405	70	22	minimising	minimise	VERB
agb-405	70	23	environmental	environmental	ADJ
agb-405	70	24	impact	impact	NOUN
agb-405	70	25	(	(	PUNCT
agb-405	70	26	akour	akour	PROPN
agb-405	70	27	&	&	CCONJ
agb-405	70	28	alenezi	alenezi	PROPN
agb-405	70	29	,	,	PUNCT
agb-405	70	30	2022	2022	NUM
agb-405	70	31	)	)	PUNCT
agb-405	70	32	.	.	PUNCT
agb-405	71	1	vat	vat	NOUN
agb-405	71	2	exemptions	exemption	NOUN
agb-405	71	3	grant	grant	NOUN
agb-405	71	4	enterprises	enterprise	NOUN
agb-405	71	5	the	the	DET
agb-405	71	6	financial	financial	ADJ
agb-405	71	7	capacity	capacity	NOUN
agb-405	71	8	to	to	PART
agb-405	71	9	adopt	adopt	VERB
agb-405	71	10	digital	digital	ADJ
agb-405	71	11	tools	tool	NOUN
agb-405	71	12	that	that	PRON
agb-405	71	13	optimise	optimise	VERB
agb-405	71	14	farm	farm	NOUN
agb-405	71	15	management	management	NOUN
agb-405	71	16	and	and	CCONJ
agb-405	71	17	resource	resource	NOUN
agb-405	71	18	utilisation	utilisation	NOUN
agb-405	71	19	,	,	PUNCT
agb-405	71	20	promoting	promote	VERB
agb-405	71	21	sustainable	sustainable	ADJ
agb-405	71	22	agricultural	agricultural	ADJ
agb-405	71	23	practices	practice	NOUN
agb-405	71	24	—	—	PUNCT
agb-405	71	25	a	a	DET
agb-405	71	26	cornerstone	cornerstone	NOUN
agb-405	71	27	of	of	ADP
agb-405	71	28	high	high	ADJ
agb-405	71	29	-	-	PUNCT
agb-405	71	30	quality	quality	NOUN
agb-405	71	31	development	development	NOUN
agb-405	71	32	.	.	PUNCT
agb-405	72	1	moreover	moreover	ADV
agb-405	72	2	,	,	PUNCT
agb-405	72	3	digital	digital	ADJ
agb-405	72	4	solutions	solution	NOUN
agb-405	72	5	facilitate	facilitate	VERB
agb-405	72	6	real	real	ADJ
agb-405	72	7	-	-	PUNCT
agb-405	72	8	time	time	NOUN
agb-405	72	9	monitoring	monitoring	NOUN
agb-405	72	10	and	and	CCONJ
agb-405	72	11	management	management	NOUN
agb-405	72	12	of	of	ADP
agb-405	72	13	soil	soil	NOUN
agb-405	72	14	health	health	NOUN
agb-405	72	15	,	,	PUNCT
agb-405	72	16	pest	pest	NOUN
agb-405	72	17	control	control	NOUN
agb-405	72	18	,	,	PUNCT
agb-405	72	19	and	and	CCONJ
agb-405	72	20	weather	weather	NOUN
agb-405	72	21	patterns	pattern	NOUN
agb-405	72	22	,	,	PUNCT
agb-405	72	23	enabling	enable	VERB
agb-405	72	24	businesses	business	NOUN
agb-405	72	25	to	to	PART
agb-405	72	26	optimise	optimise	VERB
agb-405	72	27	yields	yield	NOUN
agb-405	72	28	while	while	SCONJ
agb-405	72	29	ensuring	ensure	VERB
agb-405	72	30	long	long	ADJ
agb-405	72	31	-	-	PUNCT
agb-405	72	32	term	term	NOUN
agb-405	72	33	sustainability	sustainability	NOUN
agb-405	72	34	(	(	PUNCT
agb-405	72	35	akour	akour	NOUN
agb-405	72	36	&	&	CCONJ
agb-405	72	37	alenezi	alenezi	PROPN
agb-405	72	38	,	,	PUNCT
agb-405	72	39	2022	2022	NUM
agb-405	72	40	)	)	PUNCT
agb-405	72	41	.	.	PUNCT
agb-405	73	1	additionally	additionally	ADV
agb-405	73	2	,	,	PUNCT
agb-405	73	3	vat	vat	NOUN
agb-405	73	4	exemptions	exemption	NOUN
agb-405	73	5	can	can	AUX
agb-405	73	6	extend	extend	VERB
agb-405	73	7	to	to	ADP
agb-405	73	8	e	e	NOUN
agb-405	73	9	-	-	NOUN
agb-405	73	10	commerce	commerce	NOUN
agb-405	73	11	platforms	platform	NOUN
agb-405	73	12	,	,	PUNCT
agb-405	73	13	allowing	allow	VERB
agb-405	73	14	agricultural	agricultural	ADJ
agb-405	73	15	enterprises	enterprise	NOUN
agb-405	73	16	to	to	PART
agb-405	73	17	access	access	VERB
agb-405	73	18	broader	broad	ADJ
agb-405	73	19	markets	market	NOUN
agb-405	73	20	directly	directly	ADV
agb-405	73	21	.	.	PUNCT
agb-405	74	1	by	by	ADP
agb-405	74	2	reducing	reduce	VERB
agb-405	74	3	reliance	reliance	NOUN
agb-405	74	4	on	on	ADP
agb-405	74	5	intermediaries	intermediary	NOUN
agb-405	74	6	,	,	PUNCT
agb-405	74	7	digital	digital	ADJ
agb-405	74	8	platforms	platform	NOUN
agb-405	74	9	enhance	enhance	VERB
agb-405	74	10	profitability	profitability	NOUN
agb-405	74	11	,	,	PUNCT
agb-405	74	12	market	market	NOUN
agb-405	74	13	transparency	transparency	NOUN
agb-405	74	14	,	,	PUNCT
agb-405	74	15	and	and	CCONJ
agb-405	74	16	consumer	consumer	NOUN
agb-405	74	17	access	access	NOUN
agb-405	74	18	to	to	ADP
agb-405	74	19	products	product	NOUN
agb-405	74	20	with	with	ADP
agb-405	74	21	well	well	ADV
agb-405	74	22	-	-	PUNCT
agb-405	74	23	defined	define	VERB
agb-405	74	24	sustainability	sustainability	NOUN
agb-405	74	25	credentials	credential	NOUN
agb-405	74	26	and	and	CCONJ
agb-405	74	27	certifications	certification	NOUN
agb-405	74	28	.	.	PUNCT
agb-405	75	1	furthermore	furthermore	ADV
agb-405	75	2	,	,	PUNCT
agb-405	75	3	vat	vat	NOUN
agb-405	75	4	exemptions	exemption	NOUN
agb-405	75	5	encourage	encourage	VERB
agb-405	75	6	the	the	DET
agb-405	75	7	adoption	adoption	NOUN
agb-405	75	8	of	of	ADP
agb-405	75	9	blockchain	blockchain	PROPN
agb-405	75	10	technology	technology	PROPN
agb-405	75	11	,	,	PUNCT
agb-405	75	12	which	which	PRON
agb-405	75	13	strengthens	strengthen	VERB
agb-405	75	14	supply	supply	NOUN
agb-405	75	15	chain	chain	NOUN
agb-405	75	16	transparency	transparency	NOUN
agb-405	75	17	,	,	PUNCT
agb-405	75	18	enabling	enable	VERB
agb-405	75	19	consumers	consumer	NOUN
agb-405	75	20	to	to	PART
agb-405	75	21	verify	verify	VERB
agb-405	75	22	the	the	DET
agb-405	75	23	origin	origin	NOUN
agb-405	75	24	and	and	CCONJ
agb-405	75	25	distribution	distribution	NOUN
agb-405	75	26	pathways	pathway	NOUN
agb-405	75	27	of	of	ADP
agb-405	75	28	agricultural	agricultural	ADJ
agb-405	75	29	products	product	NOUN
agb-405	75	30	.	.	PUNCT
agb-405	76	1	this	this	DET
agb-405	76	2	enhanced	enhance	VERB
agb-405	76	3	traceability	traceability	NOUN
agb-405	76	4	fosters	foster	VERB
agb-405	76	5	consumer	consumer	NOUN
agb-405	76	6	trust	trust	NOUN
agb-405	76	7	,	,	PUNCT
agb-405	76	8	improves	improve	VERB
agb-405	76	9	brand	brand	NOUN
agb-405	76	10	reputation	reputation	NOUN
agb-405	76	11	,	,	PUNCT
agb-405	76	12	and	and	CCONJ
agb-405	76	13	elevates	elevate	VERB
agb-405	76	14	quality	quality	NOUN
agb-405	76	15	control	control	NOUN
agb-405	76	16	standards	standard	NOUN
agb-405	76	17	.	.	PUNCT
agb-405	77	1	additionally	additionally	ADV
agb-405	77	2	,	,	PUNCT
agb-405	77	3	vat	vat	NOUN
agb-405	77	4	exemptions	exemption	NOUN
agb-405	77	5	support	support	NOUN
agb-405	77	6	businesses	business	NOUN
agb-405	77	7	in	in	ADP
agb-405	77	8	leveraging	leverage	VERB
agb-405	77	9	artificial	artificial	ADJ
agb-405	77	10	intelligence	intelligence	NOUN
agb-405	77	11	and	and	CCONJ
agb-405	77	12	data	datum	NOUN
agb-405	77	13	analytics	analytic	NOUN
agb-405	77	14	for	for	ADP
agb-405	77	15	data	data	NOUN
agb-405	77	16	-	-	PUNCT
agb-405	77	17	driven	drive	VERB
agb-405	77	18	decision	decision	NOUN
agb-405	77	19	-	-	PUNCT
agb-405	77	20	making	making	NOUN
agb-405	77	21	,	,	PUNCT
agb-405	77	22	aligning	align	VERB
agb-405	77	23	with	with	ADP
agb-405	77	24	the	the	DET
agb-405	77	25	broader	broad	ADJ
agb-405	77	26	objectives	objective	NOUN
agb-405	77	27	of	of	ADP
agb-405	77	28	high	high	ADJ
agb-405	77	29	-	-	PUNCT
agb-405	77	30	quality	quality	NOUN
agb-405	77	31	development	development	NOUN
agb-405	77	32	,	,	PUNCT
agb-405	77	33	including	include	VERB
agb-405	77	34	forecasting	forecasting	NOUN
agb-405	77	35	,	,	PUNCT
agb-405	77	36	resource	resource	NOUN
agb-405	77	37	management	management	NOUN
agb-405	77	38	,	,	PUNCT
agb-405	77	39	and	and	CCONJ
agb-405	77	40	sustainability	sustainability	NOUN
agb-405	77	41	reporting	reporting	NOUN
agb-405	77	42	.	.	PUNCT
agb-405	78	1	by	by	ADP
agb-405	78	2	incentivising	incentivise	VERB
agb-405	78	3	investment	investment	NOUN
agb-405	78	4	in	in	ADP
agb-405	78	5	digital	digital	ADJ
agb-405	78	6	transformation	transformation	NOUN
agb-405	78	7	,	,	PUNCT
agb-405	78	8	vat	vat	NOUN
agb-405	78	9	exemption	exemption	NOUN
agb-405	78	10	policies	policy	NOUN
agb-405	78	11	contribute	contribute	VERB
agb-405	78	12	positively	positively	ADV
agb-405	78	13	to	to	ADP
agb-405	78	14	the	the	DET
agb-405	78	15	economic	economic	ADJ
agb-405	78	16	,	,	PUNCT
agb-405	78	17	environmental	environmental	ADJ
agb-405	78	18	,	,	PUNCT
agb-405	78	19	and	and	CCONJ
agb-405	78	20	social	social	ADJ
agb-405	78	21	outcomes	outcome	NOUN
agb-405	78	22	of	of	ADP
agb-405	78	23	the	the	DET
agb-405	78	24	agricultural	agricultural	ADJ
agb-405	78	25	sector	sector	NOUN
agb-405	78	26	(	(	PUNCT
agb-405	78	27	chen	chen	PROPN
agb-405	78	28	&	&	CCONJ
agb-405	78	29	li	li	PROPN
agb-405	78	30	,	,	PUNCT
agb-405	78	31	2024	2024	NUM
agb-405	78	32	)	)	PUNCT
agb-405	78	33	.	.	PUNCT
agb-405	79	1	high	high	ADJ
agb-405	79	2	-	-	PUNCT
agb-405	79	3	quality	quality	NOUN
agb-405	79	4	development	development	NOUN
agb-405	79	5	vat	vat	NOUN
agb-405	79	6	exemption	exemption	NOUN
agb-405	79	7	policies	policy	NOUN
agb-405	79	8	for	for	ADP
agb-405	79	9	green	green	ADJ
agb-405	79	10	agricultural	agricultural	ADJ
agb-405	79	11	enterprises	enterprise	NOUN
agb-405	79	12	play	play	VERB
agb-405	79	13	a	a	DET
agb-405	79	14	pivotal	pivotal	ADJ
agb-405	79	15	role	role	NOUN
agb-405	79	16	in	in	ADP
agb-405	79	17	achieving	achieve	VERB
agb-405	79	18	high	high	ADJ
agb-405	79	19	-	-	PUNCT
agb-405	79	20	quality	quality	NOUN
agb-405	79	21	development	development	NOUN
agb-405	79	22	by	by	ADP
agb-405	79	23	facilitating	facilitate	VERB
agb-405	79	24	their	their	PRON
agb-405	79	25	digital	digital	ADJ
agb-405	79	26	transformation	transformation	NOUN
agb-405	79	27	.	.	PUNCT
agb-405	80	1	these	these	DET
agb-405	80	2	policies	policy	NOUN
agb-405	80	3	provide	provide	VERB
agb-405	80	4	businesses	business	NOUN
agb-405	80	5	with	with	ADP
agb-405	80	6	essential	essential	ADJ
agb-405	80	7	financial	financial	ADJ
agb-405	80	8	relief	relief	NOUN
agb-405	80	9	,	,	PUNCT
agb-405	80	10	enabling	enable	VERB
agb-405	80	11	investment	investment	NOUN
agb-405	80	12	in	in	ADP
agb-405	80	13	innovative	innovative	ADJ
agb-405	80	14	technologies	technology	NOUN
agb-405	80	15	,	,	PUNCT
agb-405	80	16	the	the	DET
agb-405	80	17	enhancement	enhancement	NOUN
agb-405	80	18	of	of	ADP
agb-405	80	19	production	production	NOUN
agb-405	80	20	processes	process	NOUN
agb-405	80	21	,	,	PUNCT
agb-405	80	22	and	and	CCONJ
agb-405	80	23	overall	overall	ADJ
agb-405	80	24	improvements	improvement	NOUN
agb-405	80	25	in	in	ADP
agb-405	80	26	sustainability	sustainability	NOUN
agb-405	80	27	(	(	PUNCT
agb-405	80	28	wang	wang	PROPN
agb-405	80	29	&	&	CCONJ
agb-405	80	30	shao	shao	PROPN
agb-405	80	31	,	,	PUNCT
agb-405	80	32	2024	2024	NUM
agb-405	80	33	)	)	PUNCT
agb-405	80	34	.	.	PUNCT
agb-405	81	1	achieving	achieve	VERB
agb-405	81	2	a	a	DET
agb-405	81	3	balance	balance	NOUN
agb-405	81	4	between	between	ADP
agb-405	81	5	economic	economic	ADJ
agb-405	81	6	growth	growth	NOUN
agb-405	81	7	,	,	PUNCT
agb-405	81	8	environmental	environmental	ADJ
agb-405	81	9	preservation	preservation	NOUN
agb-405	81	10	,	,	PUNCT
agb-405	81	11	and	and	CCONJ
agb-405	81	12	technological	technological	ADJ
agb-405	81	13	advancement	advancement	NOUN
agb-405	81	14	is	be	AUX
agb-405	81	15	fundamental	fundamental	ADJ
agb-405	81	16	to	to	ADP
agb-405	81	17	highquality	highquality	NOUN
agb-405	81	18	development	development	NOUN
agb-405	81	19	,	,	PUNCT
agb-405	81	20	and	and	CCONJ
agb-405	81	21	vat	vat	NOUN
agb-405	81	22	exemptions	exemption	NOUN
agb-405	81	23	serve	serve	VERB
agb-405	81	24	as	as	ADP
agb-405	81	25	a	a	DET
agb-405	81	26	catalyst	catalyst	NOUN
agb-405	81	27	for	for	ADP
agb-405	81	28	this	this	DET
agb-405	81	29	transition	transition	NOUN
agb-405	81	30	.	.	PUNCT
agb-405	82	1	by	by	ADP
agb-405	82	2	supporting	support	VERB
agb-405	82	3	the	the	DET
agb-405	82	4	adoption	adoption	NOUN
agb-405	82	5	of	of	ADP
agb-405	82	6	advanced	advanced	ADJ
agb-405	82	7	agricultural	agricultural	ADJ
agb-405	82	8	technologies	technology	NOUN
agb-405	82	9	,	,	PUNCT
agb-405	82	10	such	such	ADJ
agb-405	82	11	exemptions	exemption	NOUN
agb-405	82	12	help	help	VERB
agb-405	82	13	farmers	farmer	NOUN
agb-405	82	14	minimise	minimise	VERB
agb-405	82	15	water	water	NOUN
agb-405	82	16	and	and	CCONJ
agb-405	82	17	fertiliser	fertiliser	NOUN
agb-405	82	18	usage	usage	NOUN
agb-405	82	19	while	while	SCONJ
agb-405	82	20	improving	improve	VERB
agb-405	82	21	yields	yield	NOUN
agb-405	82	22	,	,	PUNCT
agb-405	82	23	reducing	reduce	VERB
agb-405	82	24	waste	waste	NOUN
agb-405	82	25	,	,	PUNCT
agb-405	82	26	and	and	CCONJ
agb-405	82	27	mitigating	mitigate	VERB
agb-405	82	28	environmental	environmental	ADJ
agb-405	82	29	impact	impact	NOUN
agb-405	82	30	—	—	PUNCT
agb-405	82	31	key	key	ADJ
agb-405	82	32	components	component	NOUN
agb-405	82	33	of	of	ADP
agb-405	82	34	high	high	ADJ
agb-405	82	35	-	-	PUNCT
agb-405	82	36	quality	quality	NOUN
agb-405	82	37	development	development	NOUN
agb-405	82	38	(	(	PUNCT
agb-405	82	39	tao	tao	PROPN
agb-405	82	40	,	,	PUNCT
agb-405	82	41	zhang	zhang	PROPN
agb-405	82	42	,	,	PUNCT
agb-405	82	43	&	&	CCONJ
agb-405	82	44	shangkun	shangkun	NOUN
agb-405	82	45	,	,	PUNCT
agb-405	82	46	2022	2022	NUM
agb-405	82	47	)	)	PUNCT
agb-405	82	48	.	.	PUNCT
agb-405	83	1	furthermore	furthermore	ADV
agb-405	83	2	,	,	PUNCT
agb-405	83	3	vat	vat	NOUN
agb-405	83	4	exemptions	exemption	NOUN
agb-405	83	5	facilitate	facilitate	VERB
agb-405	83	6	the	the	DET
agb-405	83	7	integration	integration	NOUN
agb-405	83	8	of	of	ADP
agb-405	83	9	blockchain	blockchain	PROPN
agb-405	83	10	technology	technology	PROPN
agb-405	83	11	,	,	PUNCT
agb-405	83	12	enhancing	enhance	VERB
agb-405	83	13	transparency	transparency	NOUN
agb-405	83	14	within	within	ADP
agb-405	83	15	agricultural	agricultural	ADJ
agb-405	83	16	supply	supply	NOUN
agb-405	83	17	chains	chain	NOUN
agb-405	83	18	.	.	PUNCT
agb-405	84	1	blockchain	blockchain	NOUN
agb-405	84	2	enables	enable	VERB
agb-405	84	3	consumers	consumer	NOUN
agb-405	84	4	to	to	PART
agb-405	84	5	trace	trace	VERB
agb-405	84	6	the	the	DET
agb-405	84	7	origins	origin	NOUN
agb-405	84	8	and	and	CCONJ
agb-405	84	9	distribution	distribution	NOUN
agb-405	84	10	pathways	pathway	NOUN
agb-405	84	11	of	of	ADP
agb-405	84	12	agricultural	agricultural	ADJ
agb-405	84	13	products	product	NOUN
agb-405	84	14	via	via	ADP
agb-405	84	15	smartphone	smartphone	NOUN
agb-405	84	16	scanning	scanning	NOUN
agb-405	84	17	,	,	PUNCT
agb-405	84	18	fostering	foster	VERB
agb-405	84	19	trust	trust	NOUN
agb-405	84	20	in	in	ADP
agb-405	84	21	green	green	ADJ
agb-405	84	22	agricultural	agricultural	ADJ
agb-405	84	23	produce	produce	NOUN
agb-405	84	24	(	(	PUNCT
agb-405	84	25	cnossen	cnossen	VERB
agb-405	84	26	,	,	PUNCT
agb-405	84	27	2018	2018	NUM
agb-405	84	28	)	)	PUNCT
agb-405	84	29	.	.	PUNCT
agb-405	85	1	this	this	DET
agb-405	85	2	transparency	transparency	NOUN
agb-405	85	3	encourages	encourage	VERB
agb-405	85	4	informed	informed	ADJ
agb-405	85	5	purchasing	purchasing	NOUN
agb-405	85	6	decisions	decision	NOUN
agb-405	85	7	and	and	CCONJ
agb-405	85	8	incentivises	incentivise	VERB
agb-405	85	9	businesses	business	NOUN
agb-405	85	10	to	to	PART
agb-405	85	11	adopt	adopt	VERB
agb-405	85	12	more	more	ADV
agb-405	85	13	sustainable	sustainable	ADJ
agb-405	85	14	practices	practice	NOUN
agb-405	85	15	.	.	PUNCT
agb-405	86	1	additionally	additionally	ADV
agb-405	86	2	,	,	PUNCT
agb-405	86	3	vat	vat	NOUN
agb-405	86	4	exemptions	exemption	NOUN
agb-405	86	5	contribute	contribute	VERB
agb-405	86	6	to	to	ADP
agb-405	86	7	increased	increase	VERB
agb-405	86	8	operational	operational	ADJ
agb-405	86	9	efficiency	efficiency	NOUN
agb-405	86	10	,	,	PUNCT
agb-405	86	11	a	a	DET
agb-405	86	12	critical	critical	ADJ
agb-405	86	13	aspect	aspect	NOUN
agb-405	86	14	of	of	ADP
agb-405	86	15	digital	digital	ADJ
agb-405	86	16	transformation	transformation	NOUN
agb-405	86	17	(	(	PUNCT
agb-405	86	18	wu	wu	PROPN
agb-405	86	19	,	,	PUNCT
agb-405	86	20	cheng	cheng	PROPN
agb-405	86	21	,	,	PUNCT
agb-405	86	22	&	&	CCONJ
agb-405	86	23	yang	yang	PROPN
agb-405	86	24	,	,	PUNCT
agb-405	86	25	2024	2024	NUM
agb-405	86	26	)	)	PUNCT
agb-405	86	27	.	.	PUNCT
agb-405	87	1	cloud	cloud	NOUN
agb-405	87	2	-	-	PUNCT
agb-405	87	3	based	base	VERB
agb-405	87	4	platforms	platform	NOUN
agb-405	87	5	allow	allow	VERB
agb-405	87	6	enterprises	enterprise	NOUN
agb-405	87	7	to	to	PART
agb-405	87	8	optimise	optimise	VERB
agb-405	87	9	resource	resource	NOUN
agb-405	87	10	management	management	NOUN
agb-405	87	11	,	,	PUNCT
agb-405	87	12	inventory	inventory	NOUN
agb-405	87	13	control	control	NOUN
agb-405	87	14	,	,	PUNCT
agb-405	87	15	and	and	CCONJ
agb-405	87	16	logistics	logistic	NOUN
agb-405	87	17	.	.	PUNCT
agb-405	88	1	by	by	ADP
agb-405	88	2	incorporating	incorporate	VERB
agb-405	88	3	big	big	ADJ
agb-405	88	4	data	datum	NOUN
agb-405	88	5	analytics	analytic	NOUN
agb-405	88	6	and	and	CCONJ
agb-405	88	7	iot	iot	NOUN
agb-405	88	8	technologies	technology	NOUN
agb-405	88	9	into	into	ADP
agb-405	88	10	agricultural	agricultural	ADJ
agb-405	88	11	systems	system	NOUN
agb-405	88	12	,	,	PUNCT
agb-405	88	13	businesses	business	NOUN
agb-405	88	14	can	can	AUX
agb-405	88	15	enhance	enhance	VERB
agb-405	88	16	operational	operational	ADJ
agb-405	88	17	efficiency	efficiency	NOUN
agb-405	88	18	,	,	PUNCT
agb-405	88	19	ensuring	ensure	VERB
agb-405	88	20	cost	cost	NOUN
agb-405	88	21	-	-	PUNCT
agb-405	88	22	effective	effective	ADJ
agb-405	88	23	resource	resource	NOUN
agb-405	88	24	utilisation	utilisation	NOUN
agb-405	88	25	while	while	SCONJ
agb-405	88	26	increasing	increase	VERB
agb-405	88	27	profitability	profitability	NOUN
agb-405	88	28	(	(	PUNCT
agb-405	88	29	solomon	solomon	PROPN
agb-405	88	30	et	et	PROPN
agb-405	88	31	al	al	PROPN
agb-405	88	32	.	.	PROPN
agb-405	88	33	,	,	PUNCT
agb-405	88	34	2024	2024	NUM
agb-405	88	35	)	)	PUNCT
agb-405	88	36	.	.	PUNCT
agb-405	89	1	thus	thus	ADV
agb-405	89	2	,	,	PUNCT
agb-405	89	3	vat	vat	NOUN
agb-405	89	4	exemption	exemption	NOUN
agb-405	89	5	policies	policy	NOUN
agb-405	89	6	not	not	PART
agb-405	89	7	only	only	ADV
agb-405	89	8	drive	drive	VERB
agb-405	89	9	digital	digital	ADJ
agb-405	89	10	transformation	transformation	NOUN
agb-405	89	11	in	in	ADP
agb-405	89	12	agriculture	agriculture	NOUN
agb-405	89	13	but	but	CCONJ
agb-405	89	14	also	also	ADV
agb-405	89	15	strengthen	strengthen	VERB
agb-405	89	16	environmental	environmental	ADJ
agb-405	89	17	sustainability	sustainability	NOUN
agb-405	89	18	and	and	CCONJ
agb-405	89	19	economic	economic	ADJ
agb-405	89	20	viability	viability	NOUN
agb-405	89	21	within	within	ADP
agb-405	89	22	the	the	DET
agb-405	89	23	sector	sector	NOUN
agb-405	89	24	.	.	PUNCT
agb-405	90	1	sustainable	sustainable	ADJ
agb-405	90	2	agriculture	agriculture	NOUN
agb-405	90	3	vat	vat	NOUN
agb-405	90	4	exemption	exemption	NOUN
agb-405	90	5	policies	policy	NOUN
agb-405	90	6	play	play	VERB
agb-405	90	7	a	a	DET
agb-405	90	8	crucial	crucial	ADJ
agb-405	90	9	role	role	NOUN
agb-405	90	10	in	in	ADP
agb-405	90	11	supporting	support	VERB
agb-405	90	12	the	the	DET
agb-405	90	13	digital	digital	ADJ
agb-405	90	14	transformation	transformation	NOUN
agb-405	90	15	of	of	ADP
agb-405	90	16	green	green	ADJ
agb-405	90	17	agricultural	agricultural	ADJ
agb-405	90	18	enterprises	enterprise	NOUN
agb-405	90	19	,	,	PUNCT
agb-405	90	20	aligning	align	VERB
agb-405	90	21	with	with	ADP
agb-405	90	22	the	the	DET
agb-405	90	23	broader	broad	ADJ
agb-405	90	24	objectives	objective	NOUN
agb-405	90	25	of	of	ADP
agb-405	90	26	high	high	ADJ
agb-405	90	27	-	-	PUNCT
agb-405	90	28	quality	quality	NOUN
agb-405	90	29	development	development	NOUN
agb-405	90	30	.	.	PUNCT
agb-405	91	1	these	these	DET
agb-405	91	2	policies	policy	NOUN
agb-405	91	3	provide	provide	VERB
agb-405	91	4	fiscal	fiscal	ADJ
agb-405	91	5	relief	relief	NOUN
agb-405	91	6	,	,	PUNCT
agb-405	91	7	enabling	enable	VERB
agb-405	91	8	businesses	business	NOUN
agb-405	91	9	to	to	PART
agb-405	91	10	invest	invest	VERB
agb-405	91	11	in	in	ADP
agb-405	91	12	cutting	cut	VERB
agb-405	91	13	-	-	PUNCT
agb-405	91	14	edge	edge	NOUN
agb-405	91	15	technologies	technology	NOUN
agb-405	91	16	that	that	PRON
agb-405	91	17	maximise	maximise	VERB
agb-405	91	18	resource	resource	NOUN
agb-405	91	19	efficiency	efficiency	NOUN
agb-405	91	20	,	,	PUNCT
agb-405	91	21	enhance	enhance	NOUN
agb-405	91	22	yields	yield	NOUN
agb-405	91	23	,	,	PUNCT
agb-405	91	24	and	and	CCONJ
agb-405	91	25	minimise	minimise	NOUN
agb-405	91	26	environmental	environmental	ADJ
agb-405	91	27	impacts	impact	NOUN
agb-405	91	28	,	,	PUNCT
agb-405	91	29	thereby	thereby	ADV
agb-405	91	30	ensuring	ensure	VERB
agb-405	91	31	longterm	longterm	ADJ
agb-405	91	32	agricultural	agricultural	ADJ
agb-405	91	33	sustainability	sustainability	NOUN
agb-405	91	34	.	.	PUNCT
agb-405	92	1	a	a	DET
agb-405	92	2	key	key	ADJ
agb-405	92	3	approach	approach	NOUN
agb-405	92	4	facilitated	facilitate	VERB
agb-405	92	5	by	by	ADP
agb-405	92	6	vat	vat	NOUN
agb-405	92	7	exemptions	exemption	NOUN
agb-405	92	8	is	be	AUX
agb-405	92	9	the	the	DET
agb-405	92	10	adoption	adoption	NOUN
agb-405	92	11	of	of	ADP
agb-405	92	12	precision	precision	NOUN
agb-405	92	13	farming	farming	NOUN
agb-405	92	14	technologies	technology	NOUN
agb-405	92	15	,	,	PUNCT
agb-405	92	16	which	which	PRON
agb-405	92	17	form	form	VERB
agb-405	92	18	the	the	DET
agb-405	92	19	foundation	foundation	NOUN
agb-405	92	20	of	of	ADP
agb-405	92	21	sustainable	sustainable	ADJ
agb-405	92	22	agriculture	agriculture	NOUN
agb-405	92	23	(	(	PUNCT
agb-405	92	24	solomon	solomon	PROPN
agb-405	92	25	et	et	PROPN
agb-405	92	26	al	al	PROPN
agb-405	92	27	.	.	PROPN
agb-405	92	28	,	,	PUNCT
agb-405	92	29	2024	2024	NUM
agb-405	92	30	)	)	PUNCT
agb-405	92	31	.	.	PUNCT
agb-405	93	1	these	these	DET
agb-405	93	2	technologies	technology	NOUN
agb-405	93	3	employ	employ	VERB
agb-405	93	4	satellite	satellite	NOUN
agb-405	93	5	imaging	imaging	NOUN
agb-405	93	6	,	,	PUNCT
agb-405	93	7	iot	iot	ADJ
agb-405	93	8	sensors	sensor	NOUN
agb-405	93	9	,	,	PUNCT
agb-405	93	10	drones	drone	NOUN
agb-405	93	11	,	,	PUNCT
agb-405	93	12	and	and	CCONJ
agb-405	93	13	realtime	realtime	NOUN
agb-405	93	14	data	datum	NOUN
agb-405	93	15	analytics	analytic	NOUN
agb-405	93	16	to	to	PART
agb-405	93	17	optimise	optimise	VERB
agb-405	93	18	irrigation	irrigation	NOUN
agb-405	93	19	,	,	PUNCT
agb-405	93	20	fertiliser	fertiliser	NOUN
agb-405	93	21	,	,	PUNCT
agb-405	93	22	and	and	CCONJ
agb-405	93	23	pesticide	pesticide	NOUN
agb-405	93	24	application	application	NOUN
agb-405	93	25	.	.	PUNCT
agb-405	94	1	by	by	ADP
agb-405	94	2	reducing	reduce	VERB
agb-405	94	3	resource	resource	NOUN
agb-405	94	4	wastage	wastage	NOUN
agb-405	94	5	and	and	CCONJ
agb-405	94	6	improving	improve	VERB
agb-405	94	7	operational	operational	ADJ
agb-405	94	8	efficiency	efficiency	NOUN
agb-405	94	9	,	,	PUNCT
agb-405	94	10	precision	precision	NOUN
agb-405	94	11	farming	farming	NOUN
agb-405	94	12	supports	support	VERB
agb-405	94	13	environmentally	environmentally	ADV
agb-405	94	14	responsible	responsible	ADJ
agb-405	94	15	agricultural	agricultural	ADJ
agb-405	94	16	practices	practice	NOUN
agb-405	94	17	.	.	PUNCT
agb-405	95	1	vat	vat	NOUN
agb-405	95	2	exemptions	exemption	NOUN
agb-405	95	3	reduce	reduce	VERB
agb-405	95	4	the	the	DET
agb-405	95	5	financial	financial	ADJ
agb-405	95	6	burden	burden	NOUN
agb-405	95	7	of	of	ADP
agb-405	95	8	adopting	adopt	VERB
agb-405	95	9	such	such	ADJ
agb-405	95	10	technologies	technology	NOUN
agb-405	95	11	,	,	PUNCT
agb-405	95	12	encouraging	encourage	VERB
agb-405	95	13	their	their	PRON
agb-405	95	14	widespread	widespread	ADJ
agb-405	95	15	implementation	implementation	NOUN
agb-405	95	16	and	and	CCONJ
agb-405	95	17	fostering	foster	VERB
agb-405	95	18	sustainable	sustainable	ADJ
agb-405	95	19	farming	farming	NOUN
agb-405	95	20	.	.	PUNCT
agb-405	96	1	additionally	additionally	ADV
agb-405	96	2	,	,	PUNCT
agb-405	96	3	vat	vat	NOUN
agb-405	96	4	exemptions	exemption	NOUN
agb-405	96	5	enable	enable	VERB
agb-405	96	6	greater	great	ADJ
agb-405	96	7	investment	investment	NOUN
agb-405	96	8	in	in	ADP
agb-405	96	9	renewable	renewable	ADJ
agb-405	96	10	energy	energy	NOUN
agb-405	96	11	solutions	solution	NOUN
agb-405	96	12	,	,	PUNCT
agb-405	96	13	which	which	PRON
agb-405	96	14	are	be	AUX
agb-405	96	15	essential	essential	ADJ
agb-405	96	16	for	for	ADP
agb-405	96	17	reducing	reduce	VERB
agb-405	96	18	agricultural	agricultural	ADJ
agb-405	96	19	reliance	reliance	NOUN
agb-405	96	20	on	on	ADP
agb-405	96	21	fossil	fossil	ADJ
agb-405	96	22	fuels	fuel	NOUN
agb-405	96	23	and	and	CCONJ
agb-405	96	24	lowering	lower	VERB
agb-405	96	25	carbon	carbon	NOUN
agb-405	96	26	emissions	emission	NOUN
agb-405	96	27	(	(	PUNCT
agb-405	96	28	oebel	oebel	NOUN
agb-405	96	29	et	et	PROPN
agb-405	96	30	al	al	PROPN
agb-405	96	31	.	.	PROPN
agb-405	96	32	,	,	PUNCT
agb-405	96	33	2024	2024	NUM
agb-405	96	34	)	)	PUNCT
agb-405	96	35	.	.	PUNCT
agb-405	97	1	for	for	ADP
agb-405	97	2	instance	instance	NOUN
agb-405	97	3	,	,	PUNCT
agb-405	97	4	solar	solar	ADJ
agb-405	97	5	-	-	PUNCT
agb-405	97	6	powered	power	VERB
agb-405	97	7	irrigation	irrigation	NOUN
agb-405	97	8	systems	system	NOUN
agb-405	97	9	and	and	CCONJ
agb-405	97	10	wind	wind	NOUN
agb-405	97	11	energy	energy	NOUN
agb-405	97	12	solutions	solution	NOUN
agb-405	97	13	provide	provide	VERB
agb-405	97	14	sustainable	sustainable	ADJ
agb-405	97	15	alternatives	alternative	NOUN
agb-405	97	16	to	to	ADP
agb-405	97	17	conventional	conventional	ADJ
agb-405	97	18	power	power	NOUN
agb-405	97	19	sources	source	NOUN
agb-405	97	20	.	.	PUNCT
agb-405	98	1	by	by	ADP
agb-405	98	2	enhancing	enhance	VERB
agb-405	98	3	financial	financial	ADJ
agb-405	98	4	flexibility	flexibility	NOUN
agb-405	98	5	,	,	PUNCT
agb-405	98	6	vat	vat	NOUN
agb-405	98	7	exemptions	exemption	NOUN
agb-405	98	8	incentivise	incentivise	VERB
agb-405	98	9	enterprises	enterprise	NOUN
agb-405	98	10	to	to	PART
agb-405	98	11	integrate	integrate	VERB
agb-405	98	12	green	green	ADJ
agb-405	98	13	energy	energy	NOUN
agb-405	98	14	solutions	solution	NOUN
agb-405	98	15	,	,	PUNCT
agb-405	98	16	reinforcing	reinforce	VERB
agb-405	98	17	their	their	PRON
agb-405	98	18	environmental	environmental	ADJ
agb-405	98	19	sustainability	sustainability	NOUN
agb-405	98	20	commitments	commitment	NOUN
agb-405	98	21	.	.	PUNCT
agb-405	99	1	digital	digital	ADJ
agb-405	99	2	traceability	traceability	NOUN
agb-405	99	3	also	also	ADV
agb-405	99	4	plays	play	VERB
agb-405	99	5	a	a	DET
agb-405	99	6	vital	vital	ADJ
agb-405	99	7	role	role	NOUN
agb-405	99	8	in	in	ADP
agb-405	99	9	sustainable	sustainable	ADJ
agb-405	99	10	agriculture	agriculture	NOUN
agb-405	99	11	,	,	PUNCT
agb-405	99	12	facilitated	facilitate	VERB
agb-405	99	13	by	by	ADP
agb-405	99	14	blockchain	blockchain	PROPN
agb-405	99	15	and	and	CCONJ
agb-405	99	16	data	datum	NOUN
agb-405	99	17	analytics	analytic	NOUN
agb-405	99	18	technologies	technology	NOUN
agb-405	99	19	(	(	PUNCT
agb-405	99	20	zhang	zhang	PROPN
agb-405	99	21	&	&	CCONJ
agb-405	99	22	zhang	zhang	PROPN
agb-405	99	23	,	,	PUNCT
agb-405	99	24	2024	2024	NUM
agb-405	99	25	)	)	PUNCT
agb-405	99	26	.	.	PUNCT
agb-405	100	1	these	these	DET
agb-405	100	2	systems	system	NOUN
agb-405	100	3	enhance	enhance	VERB
agb-405	100	4	supply	supply	NOUN
agb-405	100	5	chain	chain	NOUN
agb-405	100	6	transparency	transparency	NOUN
agb-405	100	7	,	,	PUNCT
agb-405	100	8	allowing	allow	VERB
agb-405	100	9	consumers	consumer	NOUN
agb-405	100	10	to	to	PART
agb-405	100	11	verify	verify	VERB
agb-405	100	12	the	the	DET
agb-405	100	13	origins	origin	NOUN
agb-405	100	14	of	of	ADP
agb-405	100	15	agricultural	agricultural	ADJ
agb-405	100	16	products	product	NOUN
agb-405	100	17	and	and	CCONJ
agb-405	100	18	make	make	VERB
agb-405	100	19	informed	informed	ADJ
agb-405	100	20	purchasing	purchasing	NOUN
agb-405	100	21	decisions	decision	NOUN
agb-405	100	22	.	.	PUNCT
agb-405	101	1	furthermore	furthermore	ADV
agb-405	101	2	,	,	PUNCT
agb-405	101	3	blockchain	blockchain	PROPN
agb-405	101	4	technology	technology	NOUN
agb-405	101	5	helps	helps	AUX
agb-405	101	6	identify	identify	VERB
agb-405	101	7	inefficiencies	inefficiency	NOUN
agb-405	101	8	within	within	ADP
agb-405	101	9	the	the	DET
agb-405	101	10	supply	supply	NOUN
agb-405	101	11	chain	chain	NOUN
agb-405	101	12	,	,	PUNCT
agb-405	101	13	reducing	reduce	VERB
agb-405	101	14	waste	waste	NOUN
agb-405	101	15	and	and	CCONJ
agb-405	101	16	promoting	promote	VERB
agb-405	101	17	responsible	responsible	ADJ
agb-405	101	18	business	business	NOUN
agb-405	101	19	practices	practice	NOUN
agb-405	101	20	.	.	PUNCT
agb-405	102	1	finally	finally	ADV
agb-405	102	2	,	,	PUNCT
agb-405	102	3	vat	vat	NOUN
agb-405	102	4	exemptions	exemption	NOUN
agb-405	102	5	support	support	VERB
agb-405	102	6	the	the	DET
agb-405	102	7	adoption	adoption	NOUN
agb-405	102	8	of	of	ADP
agb-405	102	9	smart	smart	ADJ
agb-405	102	10	water	water	NOUN
agb-405	102	11	management	management	NOUN
agb-405	102	12	systems	system	NOUN
agb-405	102	13	,	,	PUNCT
agb-405	102	14	which	which	DET
agb-405	102	15	optimise	optimise	ADJ
agb-405	102	16	water	water	NOUN
agb-405	102	17	use	use	NOUN
agb-405	102	18	in	in	ADP
agb-405	102	19	agricultural	agricultural	ADJ
agb-405	102	20	production	production	NOUN
agb-405	102	21	(	(	PUNCT
agb-405	102	22	wang	wang	PROPN
agb-405	102	23	&	&	CCONJ
agb-405	102	24	shao	shao	PROPN
agb-405	102	25	,	,	PUNCT
agb-405	102	26	2024	2024	NUM
agb-405	102	27	)	)	PUNCT
agb-405	102	28	.	.	PUNCT
agb-405	103	1	given	give	VERB
agb-405	103	2	the	the	DET
agb-405	103	3	increasing	increase	VERB
agb-405	103	4	scarcity	scarcity	NOUN
agb-405	103	5	of	of	ADP
agb-405	103	6	water	water	NOUN
agb-405	103	7	resources	resource	NOUN
agb-405	103	8	,	,	PUNCT
agb-405	103	9	such	such	ADJ
agb-405	103	10	systems	system	NOUN
agb-405	103	11	are	be	AUX
agb-405	103	12	essential	essential	ADJ
agb-405	103	13	for	for	ADP
agb-405	103	14	ensuring	ensure	VERB
agb-405	103	15	long	long	ADJ
agb-405	103	16	-	-	PUNCT
agb-405	103	17	term	term	NOUN
agb-405	103	18	agricultural	agricultural	ADJ
agb-405	103	19	sustainability	sustainability	NOUN
agb-405	103	20	.	.	PUNCT
agb-405	104	1	by	by	ADP
agb-405	104	2	facilitating	facilitate	VERB
agb-405	104	3	investment	investment	NOUN
agb-405	104	4	in	in	ADP
agb-405	104	5	water	water	NOUN
agb-405	104	6	agbioforum	agbioforum	NOUN
agb-405	104	7	,	,	PUNCT
agb-405	104	8	26(3	26(3	NUM
agb-405	104	9	)	)	PUNCT
agb-405	104	10	,	,	PUNCT
agb-405	104	11	2024	2024	NUM
agb-405	104	12	|	|	ADV
agb-405	104	13	98	98	NUM
agb-405	104	14	yang	yang	PROPN
agb-405	104	15	&	&	CCONJ
agb-405	104	16	rasiah	rasiah	PROPN
agb-405	104	17	—	—	PUNCT
agb-405	104	18	how	how	SCONJ
agb-405	104	19	can	can	AUX
agb-405	104	20	vat	vat	VERB
agb-405	104	21	exemption	exemption	NOUN
agb-405	104	22	policies	policy	NOUN
agb-405	104	23	promote	promote	VERB
agb-405	104	24	the	the	DET
agb-405	104	25	digital	digital	ADJ
agb-405	104	26	transformation	transformation	NOUN
agb-405	104	27	of	of	ADP
agb-405	104	28	green	green	ADJ
agb-405	104	29	agricultural	agricultural	ADJ
agb-405	104	30	enterprises	enterprise	NOUN
agb-405	104	31	...	...	PUNCT
agb-405	104	32	conservation	conservation	NOUN
agb-405	104	33	technologies	technology	NOUN
agb-405	104	34	,	,	PUNCT
agb-405	104	35	vat	vat	NOUN
agb-405	104	36	exemption	exemption	NOUN
agb-405	104	37	policies	policy	NOUN
agb-405	104	38	contribute	contribute	VERB
agb-405	104	39	to	to	ADP
agb-405	104	40	the	the	DET
agb-405	104	41	broader	broad	ADJ
agb-405	104	42	goal	goal	NOUN
agb-405	104	43	of	of	ADP
agb-405	104	44	sustainable	sustainable	ADJ
agb-405	104	45	and	and	CCONJ
agb-405	104	46	efficient	efficient	ADJ
agb-405	104	47	agricultural	agricultural	ADJ
agb-405	104	48	development	development	NOUN
agb-405	104	49	.	.	PUNCT
agb-405	105	1	agricultural	agricultural	ADJ
agb-405	105	2	revenue	revenue	NOUN
agb-405	105	3	vat	vat	NOUN
agb-405	105	4	exemption	exemption	NOUN
agb-405	105	5	policies	policy	NOUN
agb-405	105	6	for	for	ADP
agb-405	105	7	agricultural	agricultural	ADJ
agb-405	105	8	enterprises	enterprise	NOUN
agb-405	105	9	significantly	significantly	ADV
agb-405	105	10	enhance	enhance	VERB
agb-405	105	11	revenue	revenue	NOUN
agb-405	105	12	generation	generation	NOUN
agb-405	105	13	by	by	ADP
agb-405	105	14	facilitating	facilitate	VERB
agb-405	105	15	the	the	DET
agb-405	105	16	transition	transition	NOUN
agb-405	105	17	to	to	ADP
agb-405	105	18	sustainable	sustainable	ADJ
agb-405	105	19	business	business	NOUN
agb-405	105	20	models	model	NOUN
agb-405	105	21	through	through	ADP
agb-405	105	22	digital	digital	ADJ
agb-405	105	23	transformation	transformation	NOUN
agb-405	105	24	.	.	PUNCT
agb-405	106	1	these	these	DET
agb-405	106	2	policies	policy	NOUN
agb-405	106	3	provide	provide	VERB
agb-405	106	4	financial	financial	ADJ
agb-405	106	5	relief	relief	NOUN
agb-405	106	6	,	,	PUNCT
agb-405	106	7	enabling	enable	VERB
agb-405	106	8	companies	company	NOUN
agb-405	106	9	to	to	PART
agb-405	106	10	invest	invest	VERB
agb-405	106	11	in	in	ADP
agb-405	106	12	advanced	advanced	ADJ
agb-405	106	13	technologies	technology	NOUN
agb-405	106	14	and	and	CCONJ
agb-405	106	15	practices	practice	NOUN
agb-405	106	16	that	that	PRON
agb-405	106	17	improve	improve	VERB
agb-405	106	18	productivity	productivity	NOUN
agb-405	106	19	while	while	SCONJ
agb-405	106	20	promoting	promote	VERB
agb-405	106	21	sustainability	sustainability	NOUN
agb-405	106	22	,	,	PUNCT
agb-405	106	23	ultimately	ultimately	ADV
agb-405	106	24	leading	lead	VERB
agb-405	106	25	to	to	ADP
agb-405	106	26	long	long	ADJ
agb-405	106	27	-	-	PUNCT
agb-405	106	28	term	term	NOUN
agb-405	106	29	revenue	revenue	NOUN
agb-405	106	30	growth	growth	NOUN
agb-405	106	31	(	(	PUNCT
agb-405	106	32	rice	rice	NOUN
agb-405	106	33	et	et	PROPN
agb-405	106	34	al	al	PROPN
agb-405	106	35	.	.	PROPN
agb-405	106	36	,	,	PUNCT
agb-405	106	37	2024	2024	NUM
agb-405	106	38	)	)	PUNCT
agb-405	106	39	.	.	PUNCT
agb-405	107	1	one	one	NUM
agb-405	107	2	of	of	ADP
agb-405	107	3	the	the	DET
agb-405	107	4	primary	primary	ADJ
agb-405	107	5	ways	way	NOUN
agb-405	107	6	vat	vat	NOUN
agb-405	107	7	exemptions	exemption	NOUN
agb-405	107	8	contribute	contribute	VERB
agb-405	107	9	to	to	ADP
agb-405	107	10	increased	increase	VERB
agb-405	107	11	revenue	revenue	NOUN
agb-405	107	12	is	be	AUX
agb-405	107	13	by	by	ADP
agb-405	107	14	encouraging	encourage	VERB
agb-405	107	15	the	the	DET
agb-405	107	16	adoption	adoption	NOUN
agb-405	107	17	of	of	ADP
agb-405	107	18	precision	precision	NOUN
agb-405	107	19	farming	farming	NOUN
agb-405	107	20	technologies	technology	NOUN
agb-405	107	21	.	.	PUNCT
agb-405	108	1	iot	iot	ADJ
agb-405	108	2	sensors	sensor	NOUN
agb-405	108	3	,	,	PUNCT
agb-405	108	4	drones	drone	NOUN
agb-405	108	5	,	,	PUNCT
agb-405	108	6	and	and	CCONJ
agb-405	108	7	satellite	satellite	NOUN
agb-405	108	8	imaging	imaging	NOUN
agb-405	108	9	optimise	optimise	ADJ
agb-405	108	10	resource	resource	NOUN
agb-405	108	11	utilisation	utilisation	NOUN
agb-405	108	12	,	,	PUNCT
agb-405	108	13	including	include	VERB
agb-405	108	14	water	water	NOUN
agb-405	108	15	,	,	PUNCT
agb-405	108	16	fertilisers	fertiliser	NOUN
agb-405	108	17	,	,	PUNCT
agb-405	108	18	and	and	CCONJ
agb-405	108	19	pesticides	pesticide	NOUN
agb-405	108	20	,	,	PUNCT
agb-405	108	21	minimising	minimise	VERB
agb-405	108	22	waste	waste	NOUN
agb-405	108	23	and	and	CCONJ
agb-405	108	24	improving	improve	VERB
agb-405	108	25	yields	yield	NOUN
agb-405	108	26	.	.	PUNCT
agb-405	109	1	by	by	ADP
agb-405	109	2	reducing	reduce	VERB
agb-405	109	3	input	input	NOUN
agb-405	109	4	costs	cost	NOUN
agb-405	109	5	and	and	CCONJ
agb-405	109	6	enhancing	enhance	VERB
agb-405	109	7	crop	crop	NOUN
agb-405	109	8	quality	quality	NOUN
agb-405	109	9	,	,	PUNCT
agb-405	109	10	these	these	DET
agb-405	109	11	technologies	technology	NOUN
agb-405	109	12	lead	lead	VERB
agb-405	109	13	to	to	ADP
agb-405	109	14	higher	high	ADJ
agb-405	109	15	profits	profit	NOUN
agb-405	109	16	and	and	CCONJ
agb-405	109	17	greater	great	ADJ
agb-405	109	18	efficiency	efficiency	NOUN
agb-405	109	19	in	in	ADP
agb-405	109	20	agricultural	agricultural	ADJ
agb-405	109	21	operations	operation	NOUN
agb-405	109	22	.	.	PUNCT
agb-405	110	1	furthermore	furthermore	ADV
agb-405	110	2	,	,	PUNCT
agb-405	110	3	vat	vat	NOUN
agb-405	110	4	exemptions	exemption	NOUN
agb-405	110	5	facilitate	facilitate	VERB
agb-405	110	6	the	the	DET
agb-405	110	7	integration	integration	NOUN
agb-405	110	8	of	of	ADP
agb-405	110	9	renewable	renewable	ADJ
agb-405	110	10	energy	energy	NOUN
agb-405	110	11	solutions	solution	NOUN
agb-405	110	12	in	in	ADP
agb-405	110	13	agricultural	agricultural	ADJ
agb-405	110	14	activities	activity	NOUN
agb-405	110	15	(	(	PUNCT
agb-405	110	16	dahal	dahal	NOUN
agb-405	110	17	,	,	PUNCT
agb-405	110	18	bhattarai	bhattarai	ADJ
agb-405	110	19	,	,	PUNCT
agb-405	110	20	&	&	CCONJ
agb-405	110	21	budhathoki	budhathoki	NOUN
agb-405	110	22	,	,	PUNCT
agb-405	110	23	2024	2024	NUM
agb-405	110	24	)	)	PUNCT
agb-405	110	25	.	.	PUNCT
agb-405	111	1	solar	solar	ADJ
agb-405	111	2	-	-	PUNCT
agb-405	111	3	powered	power	VERB
agb-405	111	4	irrigation	irrigation	NOUN
agb-405	111	5	systems	system	NOUN
agb-405	111	6	and	and	CCONJ
agb-405	111	7	wind	wind	NOUN
agb-405	111	8	energy	energy	NOUN
agb-405	111	9	solutions	solution	NOUN
agb-405	111	10	lower	low	ADJ
agb-405	111	11	long	long	ADJ
agb-405	111	12	-	-	PUNCT
agb-405	111	13	term	term	NOUN
agb-405	111	14	energy	energy	NOUN
agb-405	111	15	costs	cost	NOUN
agb-405	111	16	,	,	PUNCT
agb-405	111	17	reducing	reduce	VERB
agb-405	111	18	operational	operational	ADJ
agb-405	111	19	expenses	expense	NOUN
agb-405	111	20	and	and	CCONJ
agb-405	111	21	increasing	increase	VERB
agb-405	111	22	profit	profit	NOUN
agb-405	111	23	margins	margin	NOUN
agb-405	111	24	.	.	PUNCT
agb-405	112	1	by	by	ADP
agb-405	112	2	providing	provide	VERB
agb-405	112	3	enterprises	enterprise	NOUN
agb-405	112	4	with	with	ADP
agb-405	112	5	the	the	DET
agb-405	112	6	financial	financial	ADJ
agb-405	112	7	flexibility	flexibility	NOUN
agb-405	112	8	to	to	PART
agb-405	112	9	invest	invest	VERB
agb-405	112	10	in	in	ADP
agb-405	112	11	sustainable	sustainable	ADJ
agb-405	112	12	energy	energy	NOUN
agb-405	112	13	,	,	PUNCT
agb-405	112	14	vat	vat	NOUN
agb-405	112	15	exemptions	exemption	NOUN
agb-405	112	16	also	also	ADV
agb-405	112	17	help	help	VERB
agb-405	112	18	businesses	business	NOUN
agb-405	112	19	comply	comply	VERB
agb-405	112	20	with	with	ADP
agb-405	112	21	environmental	environmental	ADJ
agb-405	112	22	regulations	regulation	NOUN
agb-405	112	23	and	and	CCONJ
agb-405	112	24	gain	gain	VERB
agb-405	112	25	a	a	DET
agb-405	112	26	competitive	competitive	ADJ
agb-405	112	27	advantage	advantage	NOUN
agb-405	112	28	in	in	ADP
agb-405	112	29	the	the	DET
agb-405	112	30	expanding	expand	VERB
agb-405	112	31	green	green	ADJ
agb-405	112	32	market	market	NOUN
agb-405	112	33	(	(	PUNCT
agb-405	112	34	avila	avila	PROPN
agb-405	112	35	-	-	PUNCT
agb-405	112	36	lopez	lopez	PROPN
agb-405	112	37	et	et	PROPN
agb-405	112	38	al	al	PROPN
agb-405	112	39	.	.	PROPN
agb-405	112	40	,	,	PUNCT
agb-405	112	41	2024	2024	NUM
agb-405	112	42	)	)	PUNCT
agb-405	112	43	.	.	PUNCT
agb-405	113	1	digital	digital	ADJ
agb-405	113	2	traceability	traceability	NOUN
agb-405	113	3	systems	system	NOUN
agb-405	113	4	,	,	PUNCT
agb-405	113	5	particularly	particularly	ADV
agb-405	113	6	blockchain	blockchain	PROPN
agb-405	113	7	technology	technology	NOUN
agb-405	113	8	,	,	PUNCT
agb-405	113	9	further	far	ADV
agb-405	113	10	support	support	VERB
agb-405	113	11	revenue	revenue	NOUN
agb-405	113	12	growth	growth	NOUN
agb-405	113	13	by	by	ADP
agb-405	113	14	enhancing	enhance	VERB
agb-405	113	15	supply	supply	NOUN
agb-405	113	16	chain	chain	NOUN
agb-405	113	17	transparency	transparency	NOUN
agb-405	113	18	.	.	PUNCT
agb-405	114	1	consumers	consumer	NOUN
agb-405	114	2	increasingly	increasingly	ADV
agb-405	114	3	prioritise	prioritise	VERB
agb-405	114	4	sustainably	sustainably	ADV
agb-405	114	5	sourced	source	VERB
agb-405	114	6	products	product	NOUN
agb-405	114	7	,	,	PUNCT
agb-405	114	8	and	and	CCONJ
agb-405	114	9	businesses	business	NOUN
agb-405	114	10	that	that	PRON
agb-405	114	11	can	can	AUX
agb-405	114	12	verify	verify	VERB
agb-405	114	13	product	product	NOUN
agb-405	114	14	traceability	traceability	NOUN
agb-405	114	15	can	can	AUX
agb-405	114	16	command	command	VERB
agb-405	114	17	premium	premium	NOUN
agb-405	114	18	prices	price	NOUN
agb-405	114	19	.	.	PUNCT
agb-405	115	1	vat	vat	NOUN
agb-405	115	2	exemptions	exemption	NOUN
agb-405	115	3	allow	allow	VERB
agb-405	115	4	agricultural	agricultural	ADJ
agb-405	115	5	enterprises	enterprise	NOUN
agb-405	115	6	to	to	PART
agb-405	115	7	implement	implement	VERB
agb-405	115	8	blockchain	blockchain	PROPN
agb-405	115	9	and	and	CCONJ
agb-405	115	10	other	other	ADJ
agb-405	115	11	digital	digital	ADJ
agb-405	115	12	tools	tool	NOUN
agb-405	115	13	,	,	PUNCT
agb-405	115	14	ensuring	ensure	VERB
agb-405	115	15	product	product	NOUN
agb-405	115	16	quality	quality	NOUN
agb-405	115	17	and	and	CCONJ
agb-405	115	18	sustainability	sustainability	NOUN
agb-405	115	19	while	while	SCONJ
agb-405	115	20	fostering	foster	VERB
agb-405	115	21	consumer	consumer	NOUN
agb-405	115	22	trust	trust	NOUN
agb-405	115	23	.	.	PUNCT
agb-405	116	1	this	this	PRON
agb-405	116	2	,	,	PUNCT
agb-405	116	3	in	in	ADP
agb-405	116	4	turn	turn	NOUN
agb-405	116	5	,	,	PUNCT
agb-405	116	6	opens	open	VERB
agb-405	116	7	opportunities	opportunity	NOUN
agb-405	116	8	for	for	ADP
agb-405	116	9	expansion	expansion	NOUN
agb-405	116	10	into	into	ADP
agb-405	116	11	eco	eco	NOUN
agb-405	116	12	-	-	PUNCT
agb-405	116	13	conscious	conscious	ADJ
agb-405	116	14	markets	market	NOUN
agb-405	116	15	and	and	CCONJ
agb-405	116	16	the	the	DET
agb-405	116	17	development	development	NOUN
agb-405	116	18	of	of	ADP
agb-405	116	19	new	new	ADJ
agb-405	116	20	revenue	revenue	NOUN
agb-405	116	21	streams	stream	NOUN
agb-405	116	22	(	(	PUNCT
agb-405	116	23	akbulaev	akbulaev	NOUN
agb-405	116	24	,	,	PUNCT
agb-405	116	25	2024	2024	NUM
agb-405	116	26	)	)	PUNCT
agb-405	116	27	.	.	PUNCT
agb-405	117	1	data	datum	NOUN
agb-405	117	2	and	and	CCONJ
agb-405	117	3	methodology	methodology	NOUN
agb-405	117	4	research	research	NOUN
agb-405	117	5	design	design	NOUN
agb-405	117	6	this	this	DET
agb-405	117	7	study	study	NOUN
agb-405	117	8	employs	employ	VERB
agb-405	117	9	a	a	DET
agb-405	117	10	quantitative	quantitative	ADJ
agb-405	117	11	research	research	NOUN
agb-405	117	12	design	design	NOUN
agb-405	117	13	to	to	PART
agb-405	117	14	systematically	systematically	ADV
agb-405	117	15	examine	examine	VERB
agb-405	117	16	the	the	DET
agb-405	117	17	relationship	relationship	NOUN
agb-405	117	18	between	between	ADP
agb-405	117	19	vat	vat	NOUN
agb-405	117	20	exemption	exemption	NOUN
agb-405	117	21	policies	policy	NOUN
agb-405	117	22	,	,	PUNCT
agb-405	117	23	revenue	revenue	NOUN
agb-405	117	24	,	,	PUNCT
agb-405	117	25	high	high	ADJ
agb-405	117	26	-	-	PUNCT
agb-405	117	27	quality	quality	NOUN
agb-405	117	28	development	development	NOUN
agb-405	117	29	,	,	PUNCT
agb-405	117	30	and	and	CCONJ
agb-405	117	31	sustainable	sustainable	ADJ
agb-405	117	32	agriculture	agriculture	NOUN
agb-405	117	33	in	in	ADP
agb-405	117	34	driving	drive	VERB
agb-405	117	35	the	the	DET
agb-405	117	36	digital	digital	ADJ
agb-405	117	37	transformation	transformation	NOUN
agb-405	117	38	of	of	ADP
agb-405	117	39	green	green	ADJ
agb-405	117	40	agricultural	agricultural	ADJ
agb-405	117	41	enterprises	enterprise	NOUN
agb-405	117	42	.	.	PUNCT
agb-405	118	1	using	use	VERB
agb-405	118	2	panel	panel	NOUN
agb-405	118	3	data	datum	NOUN
agb-405	118	4	analysis	analysis	NOUN
agb-405	118	5	from	from	ADP
agb-405	118	6	2015	2015	NUM
agb-405	118	7	to	to	ADP
agb-405	118	8	2022	2022	NUM
agb-405	118	9	,	,	PUNCT
agb-405	118	10	the	the	DET
agb-405	118	11	study	study	NOUN
agb-405	118	12	relies	rely	VERB
agb-405	118	13	on	on	ADP
agb-405	118	14	secondary	secondary	ADJ
agb-405	118	15	data	datum	NOUN
agb-405	118	16	from	from	ADP
agb-405	118	17	authoritative	authoritative	ADJ
agb-405	118	18	sources	source	NOUN
agb-405	118	19	such	such	ADJ
agb-405	118	20	as	as	ADP
agb-405	118	21	the	the	DET
agb-405	118	22	oecd	oecd	PROPN
agb-405	118	23	tax	tax	NOUN
agb-405	118	24	database	database	NOUN
agb-405	118	25	and	and	CCONJ
agb-405	118	26	fao	fao	PROPN
agb-405	118	27	statistics	statistic	NOUN
agb-405	118	28	.	.	PUNCT
agb-405	119	1	these	these	DET
agb-405	119	2	databases	database	NOUN
agb-405	119	3	provide	provide	VERB
agb-405	119	4	comprehensive	comprehensive	ADJ
agb-405	119	5	datasets	dataset	NOUN
agb-405	119	6	on	on	ADP
agb-405	119	7	fiscal	fiscal	ADJ
agb-405	119	8	regulations	regulation	NOUN
agb-405	119	9	,	,	PUNCT
agb-405	119	10	agricultural	agricultural	ADJ
agb-405	119	11	indicators	indicator	NOUN
agb-405	119	12	,	,	PUNCT
agb-405	119	13	and	and	CCONJ
agb-405	119	14	economic	economic	ADJ
agb-405	119	15	metrics	metric	NOUN
agb-405	119	16	,	,	PUNCT
agb-405	119	17	enabling	enable	VERB
agb-405	119	18	a	a	DET
agb-405	119	19	thorough	thorough	ADJ
agb-405	119	20	assessment	assessment	NOUN
agb-405	119	21	of	of	ADP
agb-405	119	22	the	the	DET
agb-405	119	23	impact	impact	NOUN
agb-405	119	24	of	of	ADP
agb-405	119	25	fiscal	fiscal	ADJ
agb-405	119	26	incentives	incentive	NOUN
agb-405	119	27	on	on	ADP
agb-405	119	28	technology	technology	NOUN
agb-405	119	29	adoption	adoption	NOUN
agb-405	119	30	.	.	PUNCT
agb-405	120	1	the	the	DET
agb-405	120	2	study	study	NOUN
agb-405	120	3	quantitatively	quantitatively	ADV
agb-405	120	4	evaluates	evaluate	VERB
agb-405	120	5	digital	digital	ADJ
agb-405	120	6	transformation	transformation	NOUN
agb-405	120	7	through	through	ADP
agb-405	120	8	the	the	DET
agb-405	120	9	lens	lens	NOUN
agb-405	120	10	of	of	ADP
agb-405	120	11	fiscal	fiscal	ADJ
agb-405	120	12	policy	policy	NOUN
agb-405	120	13	by	by	ADP
agb-405	120	14	establishing	establish	VERB
agb-405	120	15	measurable	measurable	ADJ
agb-405	120	16	relationships	relationship	NOUN
agb-405	120	17	among	among	ADP
agb-405	120	18	key	key	ADJ
agb-405	120	19	variables	variable	NOUN
agb-405	120	20	.	.	PUNCT
agb-405	121	1	statistical	statistical	ADJ
agb-405	121	2	modelling	modelling	NOUN
agb-405	121	3	is	be	AUX
agb-405	121	4	employed	employ	VERB
agb-405	121	5	,	,	PUNCT
agb-405	121	6	with	with	ADP
agb-405	121	7	five	five	NUM
agb-405	121	8	primary	primary	ADJ
agb-405	121	9	independent	independent	ADJ
agb-405	121	10	variables	variable	NOUN
agb-405	121	11	,	,	PUNCT
agb-405	121	12	including	include	VERB
agb-405	121	13	vat	vat	NOUN
agb-405	121	14	exemption	exemption	NOUN
agb-405	121	15	policies	policy	NOUN
agb-405	121	16	,	,	PUNCT
agb-405	121	17	financial	financial	ADJ
agb-405	121	18	accessibility	accessibility	NOUN
agb-405	121	19	,	,	PUNCT
agb-405	121	20	and	and	CCONJ
agb-405	121	21	high	high	ADJ
agb-405	121	22	-	-	PUNCT
agb-405	121	23	quality	quality	NOUN
agb-405	121	24	development	development	NOUN
agb-405	121	25	indicators	indicator	NOUN
agb-405	121	26	for	for	ADP
agb-405	121	27	sustainable	sustainable	ADJ
agb-405	121	28	agriculture	agriculture	NOUN
agb-405	121	29	and	and	CCONJ
agb-405	121	30	revenue	revenue	NOUN
agb-405	121	31	outcomes	outcome	NOUN
agb-405	121	32	.	.	PUNCT
agb-405	122	1	to	to	PART
agb-405	122	2	enhance	enhance	VERB
agb-405	122	3	result	result	NOUN
agb-405	122	4	reliability	reliability	NOUN
agb-405	122	5	,	,	PUNCT
agb-405	122	6	control	control	NOUN
agb-405	122	7	variables	variable	NOUN
agb-405	122	8	capturing	capture	VERB
agb-405	122	9	regional	regional	ADJ
agb-405	122	10	and	and	CCONJ
agb-405	122	11	temporal	temporal	ADJ
agb-405	122	12	factors	factor	NOUN
agb-405	122	13	are	be	AUX
agb-405	122	14	incorporated	incorporate	VERB
agb-405	122	15	,	,	PUNCT
agb-405	122	16	ensuring	ensure	VERB
agb-405	122	17	that	that	SCONJ
agb-405	122	18	variations	variation	NOUN
agb-405	122	19	across	across	ADP
agb-405	122	20	enterprises	enterprise	NOUN
agb-405	122	21	and	and	CCONJ
agb-405	122	22	time	time	NOUN
agb-405	122	23	periods	period	NOUN
agb-405	122	24	are	be	AUX
agb-405	122	25	accounted	account	VERB
agb-405	122	26	for	for	ADP
agb-405	122	27	(	(	PUNCT
agb-405	122	28	chicu	chicu	NOUN
agb-405	122	29	,	,	PUNCT
agb-405	122	30	2022	2022	NUM
agb-405	122	31	)	)	PUNCT
agb-405	122	32	.	.	PUNCT
agb-405	123	1	a	a	DET
agb-405	123	2	twoway	twoway	NOUN
agb-405	123	3	fixed	fix	VERB
agb-405	123	4	-	-	PUNCT
agb-405	123	5	effects	effect	NOUN
agb-405	123	6	econometric	econometric	ADJ
agb-405	123	7	model	model	NOUN
agb-405	123	8	is	be	AUX
agb-405	123	9	utilised	utilise	VERB
agb-405	123	10	to	to	PART
agb-405	123	11	assess	assess	VERB
agb-405	123	12	business	business	NOUN
agb-405	123	13	-	-	PUNCT
agb-405	123	14	specific	specific	ADJ
agb-405	123	15	and	and	CCONJ
agb-405	123	16	temporal	temporal	ADJ
agb-405	123	17	changes	change	NOUN
agb-405	123	18	,	,	PUNCT
agb-405	123	19	allowing	allow	VERB
agb-405	123	20	for	for	ADP
agb-405	123	21	a	a	DET
agb-405	123	22	robust	robust	ADJ
agb-405	123	23	analysis	analysis	NOUN
agb-405	123	24	of	of	ADP
agb-405	123	25	policy	policy	NOUN
agb-405	123	26	impact	impact	NOUN
agb-405	123	27	.	.	PUNCT
agb-405	124	1	additionally	additionally	ADV
agb-405	124	2	,	,	PUNCT
agb-405	124	3	multiple	multiple	ADJ
agb-405	124	4	robustness	robustness	NOUN
agb-405	124	5	checks	check	NOUN
agb-405	124	6	are	be	AUX
agb-405	124	7	conducted	conduct	VERB
agb-405	124	8	,	,	PUNCT
agb-405	124	9	including	include	VERB
agb-405	124	10	alternative	alternative	ADJ
agb-405	124	11	model	model	NOUN
agb-405	124	12	specifications	specification	NOUN
agb-405	124	13	and	and	CCONJ
agb-405	124	14	interactive	interactive	ADJ
agb-405	124	15	elements	element	NOUN
agb-405	124	16	,	,	PUNCT
agb-405	124	17	to	to	PART
agb-405	124	18	ensure	ensure	VERB
agb-405	124	19	the	the	DET
agb-405	124	20	stability	stability	NOUN
agb-405	124	21	and	and	CCONJ
agb-405	124	22	validity	validity	NOUN
agb-405	124	23	of	of	ADP
agb-405	124	24	the	the	DET
agb-405	124	25	findings	finding	NOUN
agb-405	124	26	(	(	PUNCT
agb-405	124	27	arzo	arzo	PROPN
agb-405	124	28	&	&	CCONJ
agb-405	124	29	hong	hong	PROPN
agb-405	124	30	,	,	PUNCT
agb-405	124	31	2024a	2024a	NUM
agb-405	124	32	,	,	PUNCT
agb-405	124	33	2024b	2024b	NUM
agb-405	124	34	)	)	PUNCT
agb-405	124	35	.	.	PUNCT
agb-405	125	1	the	the	DET
agb-405	125	2	research	research	NOUN
agb-405	125	3	framework	framework	NOUN
agb-405	125	4	aligns	align	VERB
agb-405	125	5	with	with	ADP
agb-405	125	6	highquality	highquality	NOUN
agb-405	125	7	development	development	NOUN
agb-405	125	8	principles	principle	NOUN
agb-405	125	9	by	by	ADP
agb-405	125	10	emphasising	emphasise	VERB
agb-405	125	11	environmental	environmental	ADJ
agb-405	125	12	sustainability	sustainability	NOUN
agb-405	125	13	and	and	CCONJ
agb-405	125	14	green	green	ADJ
agb-405	125	15	agricultural	agricultural	ADJ
agb-405	125	16	practices	practice	NOUN
agb-405	125	17	within	within	ADP
agb-405	125	18	the	the	DET
agb-405	125	19	broader	broad	ADJ
agb-405	125	20	economic	economic	ADJ
agb-405	125	21	landscape	landscape	NOUN
agb-405	125	22	.	.	PUNCT
agb-405	126	1	estimation	estimation	NOUN
agb-405	126	2	model	model	NOUN
agb-405	126	3	this	this	DET
agb-405	126	4	study	study	NOUN
agb-405	126	5	employed	employ	VERB
agb-405	126	6	statistical	statistical	ADJ
agb-405	126	7	techniques	technique	NOUN
agb-405	126	8	to	to	PART
agb-405	126	9	assess	assess	VERB
agb-405	126	10	the	the	DET
agb-405	126	11	impact	impact	NOUN
agb-405	126	12	of	of	ADP
agb-405	126	13	tax	tax	NOUN
agb-405	126	14	exemptions	exemption	NOUN
agb-405	126	15	,	,	PUNCT
agb-405	126	16	financial	financial	ADJ
agb-405	126	17	accessibility	accessibility	NOUN
agb-405	126	18	,	,	PUNCT
agb-405	126	19	highquality	highquality	NOUN
agb-405	126	20	development	development	NOUN
agb-405	126	21	,	,	PUNCT
agb-405	126	22	and	and	CCONJ
agb-405	126	23	sustainable	sustainable	ADJ
agb-405	126	24	agricultural	agricultural	ADJ
agb-405	126	25	practices	practice	NOUN
agb-405	126	26	on	on	ADP
agb-405	126	27	digital	digital	ADJ
agb-405	126	28	transformation	transformation	NOUN
agb-405	126	29	in	in	ADP
agb-405	126	30	green	green	ADJ
agb-405	126	31	agricultural	agricultural	ADJ
agb-405	126	32	enterprises	enterprise	NOUN
agb-405	126	33	.	.	PUNCT
agb-405	127	1	in	in	ADP
agb-405	127	2	stata	stata	PROPN
agb-405	127	3	,	,	PUNCT
agb-405	127	4	the	the	DET
agb-405	127	5	analysis	analysis	NOUN
agb-405	127	6	involved	involve	VERB
agb-405	127	7	importing	import	VERB
agb-405	127	8	and	and	CCONJ
agb-405	127	9	cleaning	clean	VERB
agb-405	127	10	secondary	secondary	ADJ
agb-405	127	11	data	datum	NOUN
agb-405	127	12	,	,	PUNCT
agb-405	127	13	defining	define	VERB
agb-405	127	14	the	the	DET
agb-405	127	15	panel	panel	NOUN
agb-405	127	16	structure	structure	NOUN
agb-405	127	17	,	,	PUNCT
agb-405	127	18	implementing	implement	VERB
agb-405	127	19	a	a	DET
agb-405	127	20	fixed	fix	VERB
agb-405	127	21	-	-	PUNCT
agb-405	127	22	effects	effect	NOUN
agb-405	127	23	model	model	NOUN
agb-405	127	24	,	,	PUNCT
agb-405	127	25	examining	examine	VERB
agb-405	127	26	interaction	interaction	NOUN
agb-405	127	27	effects	effect	NOUN
agb-405	127	28	,	,	PUNCT
agb-405	127	29	and	and	CCONJ
agb-405	127	30	conducting	conduct	VERB
agb-405	127	31	robustness	robustness	NOUN
agb-405	127	32	checks	check	NOUN
agb-405	127	33	.	.	PUNCT
agb-405	128	1	these	these	DET
agb-405	128	2	steps	step	NOUN
agb-405	128	3	ensure	ensure	VERB
agb-405	128	4	that	that	SCONJ
agb-405	128	5	the	the	DET
agb-405	128	6	study	study	NOUN
agb-405	128	7	reliably	reliably	ADV
agb-405	128	8	captures	capture	VERB
agb-405	128	9	the	the	DET
agb-405	128	10	relationship	relationship	NOUN
agb-405	128	11	between	between	ADP
agb-405	128	12	fiscal	fiscal	ADJ
agb-405	128	13	policies	policy	NOUN
agb-405	128	14	and	and	CCONJ
agb-405	128	15	digital	digital	ADJ
agb-405	128	16	adoption	adoption	NOUN
agb-405	128	17	within	within	ADP
agb-405	128	18	a	a	DET
agb-405	128	19	robust	robust	ADJ
agb-405	128	20	econometric	econometric	ADJ
agb-405	128	21	framework	framework	NOUN
agb-405	128	22	.	.	PUNCT
agb-405	129	1	by	by	ADP
agb-405	129	2	utilising	utilise	VERB
agb-405	129	3	a	a	DET
agb-405	129	4	two	two	NUM
agb-405	129	5	-	-	PUNCT
agb-405	129	6	way	way	NOUN
agb-405	129	7	fixed	fix	VERB
agb-405	129	8	-	-	PUNCT
agb-405	129	9	effects	effect	NOUN
agb-405	129	10	panel	panel	NOUN
agb-405	129	11	regression	regression	NOUN
agb-405	129	12	approach	approach	NOUN
agb-405	129	13	,	,	PUNCT
agb-405	129	14	the	the	DET
agb-405	129	15	model	model	NOUN
agb-405	129	16	accounts	account	VERB
agb-405	129	17	for	for	ADP
agb-405	129	18	dynamic	dynamic	ADJ
agb-405	129	19	interactions	interaction	NOUN
agb-405	129	20	among	among	ADP
agb-405	129	21	these	these	DET
agb-405	129	22	variables	variable	NOUN
agb-405	129	23	over	over	ADP
agb-405	129	24	time	time	NOUN
agb-405	129	25	while	while	SCONJ
agb-405	129	26	controlling	control	VERB
agb-405	129	27	for	for	ADP
agb-405	129	28	enterprise	enterprise	NOUN
agb-405	129	29	-	-	PUNCT
agb-405	129	30	level	level	NOUN
agb-405	129	31	and	and	CCONJ
agb-405	129	32	temporal	temporal	ADJ
agb-405	129	33	variations	variation	NOUN
agb-405	129	34	.	.	PUNCT
agb-405	130	1	this	this	DET
agb-405	130	2	methodological	methodological	ADJ
agb-405	130	3	framework	framework	NOUN
agb-405	130	4	provides	provide	VERB
agb-405	130	5	a	a	DET
agb-405	130	6	rigorous	rigorous	ADJ
agb-405	130	7	approach	approach	NOUN
agb-405	130	8	to	to	ADP
agb-405	130	9	analysing	analyse	VERB
agb-405	130	10	how	how	SCONJ
agb-405	130	11	digital	digital	ADJ
agb-405	130	12	progress	progress	NOUN
agb-405	130	13	in	in	ADP
agb-405	130	14	agriculture	agriculture	NOUN
agb-405	130	15	is	be	AUX
agb-405	130	16	influenced	influence	VERB
agb-405	130	17	by	by	ADP
agb-405	130	18	sustainability	sustainability	NOUN
agb-405	130	19	and	and	CCONJ
agb-405	130	20	high	high	ADJ
agb-405	130	21	-	-	PUNCT
agb-405	130	22	quality	quality	NOUN
agb-405	130	23	development	development	NOUN
agb-405	130	24	.	.	PUNCT
agb-405	131	1	the	the	DET
agb-405	131	2	benchmark	benchmark	NOUN
agb-405	131	3	estimation	estimation	NOUN
agb-405	131	4	model	model	NOUN
agb-405	131	5	is	be	AUX
agb-405	131	6	structured	structure	VERB
agb-405	131	7	as	as	SCONJ
agb-405	131	8	follows	follow	VERB
agb-405	131	9	:	:	PUNCT
agb-405	132	1	𝐷𝑇𝑖𝑡	𝐷𝑇𝑖𝑡	NOUN
agb-405	132	2	=	=	PUNCT
agb-405	132	3	𝛽0+𝛽1𝑉𝐴𝑇𝑖𝑡+𝛽2𝑄𝐷𝑖𝑡+𝛽3𝑆𝐴𝑖𝑡	𝛽0+𝛽1𝑉𝐴𝑇𝑖𝑡+𝛽2𝑄𝐷𝑖𝑡+𝛽3𝑆𝐴𝑖𝑡	PROPN
agb-405	132	4	+	+	NUM
agb-405	132	5	𝛽4𝑅𝐸𝑉𝑖𝑡	𝛽4𝑅𝐸𝑉𝑖𝑡	PROPN
agb-405	132	6	+	+	PUNCT
agb-405	132	7	∈𝑖𝑡	∈𝑖𝑡	VERB
agb-405	132	8	the	the	DET
agb-405	132	9	model	model	NOUN
agb-405	132	10	evaluates	evaluate	VERB
agb-405	132	11	the	the	DET
agb-405	132	12	influence	influence	NOUN
agb-405	132	13	of	of	ADP
agb-405	132	14	various	various	ADJ
agb-405	132	15	factors	factor	NOUN
agb-405	132	16	in	in	ADP
agb-405	132	17	driving	drive	VERB
agb-405	132	18	digital	digital	ADJ
agb-405	132	19	transformation	transformation	NOUN
agb-405	132	20	within	within	ADP
agb-405	132	21	green	green	ADJ
agb-405	132	22	agricultural	agricultural	ADJ
agb-405	132	23	enterprises	enterprise	NOUN
agb-405	132	24	by	by	ADP
agb-405	132	25	incorporating	incorporate	VERB
agb-405	132	26	key	key	ADJ
agb-405	132	27	variables	variable	NOUN
agb-405	132	28	.	.	PUNCT
agb-405	133	1	digital	digital	ADJ
agb-405	133	2	transformation	transformation	NOUN
agb-405	133	3	is	be	AUX
agb-405	133	4	defined	define	VERB
agb-405	133	5	as	as	ADP
agb-405	133	6	the	the	DET
agb-405	133	7	adoption	adoption	NOUN
agb-405	133	8	of	of	ADP
agb-405	133	9	advanced	advanced	ADJ
agb-405	133	10	technological	technological	ADJ
agb-405	133	11	systems	system	NOUN
agb-405	133	12	by	by	ADP
agb-405	133	13	agricultural	agricultural	ADJ
agb-405	133	14	businesses	business	NOUN
agb-405	133	15	to	to	PART
agb-405	133	16	enhance	enhance	VERB
agb-405	133	17	productivity	productivity	NOUN
agb-405	133	18	and	and	CCONJ
agb-405	133	19	strengthen	strengthen	VERB
agb-405	133	20	their	their	PRON
agb-405	133	21	market	market	NOUN
agb-405	133	22	position	position	NOUN
agb-405	133	23	.	.	PUNCT
agb-405	134	1	this	this	DET
agb-405	134	2	study	study	NOUN
agb-405	134	3	measures	measure	VERB
agb-405	134	4	four	four	NUM
agb-405	134	5	independent	independent	ADJ
agb-405	134	6	factors	factor	NOUN
agb-405	134	7	including	include	VERB
agb-405	134	8	vat	vat	NOUN
agb-405	134	9	reduction	reduction	NOUN
agb-405	134	10	𝑉𝐴𝑇𝑖𝑡	𝑉𝐴𝑇𝑖𝑡	PRON
agb-405	134	11	which	which	PRON
agb-405	134	12	lowers	lower	VERB
agb-405	134	13	taxes	taxis	NOUN
agb-405	134	14	to	to	PART
agb-405	134	15	support	support	VERB
agb-405	134	16	technological	technological	ADJ
agb-405	134	17	investment	investment	NOUN
agb-405	134	18	;	;	PUNCT
agb-405	135	1	𝑄𝐷𝑖𝑡measuring	𝑄𝐷𝑖𝑡measure	VERB
agb-405	135	2	quality	quality	NOUN
agb-405	135	3	development	development	NOUN
agb-405	135	4	that	that	PRON
agb-405	135	5	brings	bring	VERB
agb-405	135	6	sustainable	sustainable	ADJ
agb-405	135	7	innovation	innovation	NOUN
agb-405	135	8	for	for	ADP
agb-405	135	9	efficiency	efficiency	NOUN
agb-405	135	10	;	;	PUNCT
agb-405	135	11	𝑆𝐴𝑖𝑡	𝑆𝐴𝑖𝑡	NOUN
agb-405	135	12	representing	represent	VERB
agb-405	135	13	sustainable	sustainable	ADJ
agb-405	135	14	agricultural	agricultural	ADJ
agb-405	135	15	methods	method	NOUN
agb-405	135	16	that	that	PRON
agb-405	135	17	combine	combine	VERB
agb-405	135	18	with	with	ADP
agb-405	135	19	digital	digital	ADJ
agb-405	135	20	tools	tool	NOUN
agb-405	135	21	to	to	PART
agb-405	135	22	use	use	VERB
agb-405	135	23	resources	resource	NOUN
agb-405	135	24	better	well	ADV
agb-405	135	25	;	;	PUNCT
agb-405	135	26	and	and	CCONJ
agb-405	135	27	𝑅𝐸𝑉𝑖𝑡to	𝑅𝐸𝑉𝑖𝑡to	PROPN
agb-405	135	28	test	test	NOUN
agb-405	135	29	financial	financial	ADJ
agb-405	135	30	strength	strength	NOUN
agb-405	135	31	that	that	PRON
agb-405	135	32	helps	help	VERB
agb-405	135	33	companies	company	NOUN
agb-405	135	34	fund	fund	VERB
agb-405	135	35	digital	digital	ADJ
agb-405	135	36	technology	technology	NOUN
agb-405	135	37	purchases	purchase	NOUN
agb-405	135	38	.	.	PUNCT
agb-405	136	1	the	the	DET
agb-405	136	2	constant	constant	ADJ
agb-405	136	3	𝛽0shows	𝛽0show	VERB
agb-405	136	4	how	how	SCONJ
agb-405	136	5	much	much	ADJ
agb-405	136	6	digital	digital	ADJ
agb-405	136	7	transformation	transformation	NOUN
agb-405	136	8	happens	happen	VERB
agb-405	136	9	to	to	PART
agb-405	136	10	start	start	VERB
agb-405	136	11	with	with	ADP
agb-405	136	12	,	,	PUNCT
agb-405	136	13	while	while	SCONJ
agb-405	136	14	the	the	DET
agb-405	136	15	combined	combined	ADJ
agb-405	136	16	values	value	NOUN
agb-405	136	17	of	of	ADP
agb-405	136	18	𝛽1+𝛽2	𝛽1+𝛽2	NOUN
agb-405	136	19	+	+	CCONJ
agb-405	136	20	𝛽3+𝛽4tell	𝛽3+𝛽4tell	VERB
agb-405	136	21	us	we	PRON
agb-405	136	22	how	how	SCONJ
agb-405	136	23	much	much	ADJ
agb-405	136	24	and	and	CCONJ
agb-405	136	25	in	in	ADP
agb-405	136	26	what	what	DET
agb-405	136	27	way	way	NOUN
agb-405	136	28	each	each	DET
agb-405	136	29	factor	factor	NOUN
agb-405	136	30	contributes	contribute	VERB
agb-405	136	31	to	to	ADP
agb-405	136	32	a	a	DET
agb-405	136	33	company	company	NOUN
agb-405	136	34	's	's	PART
agb-405	136	35	digital	digital	ADJ
agb-405	136	36	progress	progress	NOUN
agb-405	136	37	.	.	PUNCT
agb-405	137	1	facilitative	facilitative	ADJ
agb-405	137	2	relationships	relationship	NOUN
agb-405	137	3	are	be	AUX
agb-405	137	4	indicated	indicate	VERB
agb-405	137	5	by	by	ADP
agb-405	137	6	positive	positive	ADJ
agb-405	137	7	coefficients	coefficient	NOUN
agb-405	137	8	,	,	PUNCT
agb-405	137	9	while	while	SCONJ
agb-405	137	10	negative	negative	ADJ
agb-405	137	11	coefficients	coefficient	NOUN
agb-405	137	12	represent	represent	VERB
agb-405	137	13	inverse	inverse	NOUN
agb-405	137	14	effects	effect	NOUN
agb-405	137	15	.	.	PUNCT
agb-405	138	1	the	the	DET
agb-405	138	2	error	error	NOUN
agb-405	138	3	term	term	NOUN
agb-405	138	4	∈𝑖𝑡shows	∈𝑖𝑡show	VERB
agb-405	138	5	how	how	SCONJ
agb-405	138	6	hidden	hidden	ADJ
agb-405	138	7	factors	factor	NOUN
agb-405	138	8	affect	affect	VERB
agb-405	138	9	the	the	DET
agb-405	138	10	result	result	NOUN
agb-405	138	11	.	.	PUNCT
agb-405	139	1	this	this	DET
agb-405	139	2	approach	approach	NOUN
agb-405	139	3	evaluates	evaluate	VERB
agb-405	139	4	the	the	DET
agb-405	139	5	impact	impact	NOUN
agb-405	139	6	of	of	ADP
agb-405	139	7	fiscal	fiscal	ADJ
agb-405	139	8	incentives	incentive	NOUN
agb-405	139	9	,	,	PUNCT
agb-405	139	10	economic	economic	ADJ
agb-405	139	11	power	power	NOUN
agb-405	139	12	,	,	PUNCT
agb-405	139	13	and	and	CCONJ
agb-405	139	14	sustainability	sustainability	NOUN
agb-405	139	15	efforts	effort	NOUN
agb-405	139	16	agbioforum	agbioforum	NOUN
agb-405	139	17	,	,	PUNCT
agb-405	139	18	26(3	26(3	NUM
agb-405	139	19	)	)	PUNCT
agb-405	139	20	,	,	PUNCT
agb-405	139	21	2024	2024	NUM
agb-405	139	22	|	|	ADV
agb-405	139	23	99	99	NUM
agb-405	139	24	yang	yang	PROPN
agb-405	139	25	&	&	CCONJ
agb-405	139	26	rasiah	rasiah	PROPN
agb-405	139	27	—	—	PUNCT
agb-405	139	28	how	how	SCONJ
agb-405	139	29	can	can	AUX
agb-405	139	30	vat	vat	VERB
agb-405	139	31	exemption	exemption	NOUN
agb-405	139	32	policies	policy	NOUN
agb-405	139	33	promote	promote	VERB
agb-405	139	34	the	the	DET
agb-405	139	35	digital	digital	ADJ
agb-405	139	36	transformation	transformation	NOUN
agb-405	139	37	of	of	ADP
agb-405	139	38	green	green	ADJ
agb-405	139	39	agricultural	agricultural	ADJ
agb-405	139	40	enterprises	enterprise	NOUN
agb-405	139	41	...	...	PUNCT
agb-405	139	42	within	within	ADP
agb-405	139	43	a	a	DET
agb-405	139	44	comprehensive	comprehensive	ADJ
agb-405	139	45	framework	framework	NOUN
agb-405	139	46	to	to	PART
agb-405	139	47	assess	assess	VERB
agb-405	139	48	their	their	PRON
agb-405	139	49	influence	influence	NOUN
agb-405	139	50	on	on	ADP
agb-405	139	51	digital	digital	ADJ
agb-405	139	52	advancements	advancement	NOUN
agb-405	139	53	in	in	ADP
agb-405	139	54	green	green	ADJ
agb-405	139	55	agricultural	agricultural	ADJ
agb-405	139	56	enterprises	enterprise	NOUN
agb-405	139	57	.	.	PUNCT
agb-405	140	1	data	datum	NOUN
agb-405	140	2	resources	resource	VERB
agb-405	140	3	a	a	DET
agb-405	140	4	purposive	purposive	ADJ
agb-405	140	5	sampling	sampling	NOUN
agb-405	140	6	strategy	strategy	NOUN
agb-405	140	7	is	be	AUX
agb-405	140	8	employed	employ	VERB
agb-405	140	9	to	to	PART
agb-405	140	10	examine	examine	VERB
agb-405	140	11	sustainable	sustainable	ADJ
agb-405	140	12	agricultural	agricultural	ADJ
agb-405	140	13	enterprises	enterprise	NOUN
agb-405	140	14	that	that	PRON
agb-405	140	15	utilise	utilise	VERB
agb-405	140	16	digital	digital	ADJ
agb-405	140	17	technologies	technology	NOUN
agb-405	140	18	and	and	CCONJ
agb-405	140	19	benefit	benefit	NOUN
agb-405	140	20	from	from	ADP
agb-405	140	21	vat	vat	NOUN
agb-405	140	22	exemptions	exemption	NOUN
agb-405	140	23	(	(	PUNCT
agb-405	140	24	avotra	avotra	PROPN
agb-405	140	25	et	et	PROPN
agb-405	140	26	al	al	PROPN
agb-405	140	27	.	.	PROPN
agb-405	140	28	,	,	PUNCT
agb-405	140	29	2021	2021	NUM
agb-405	140	30	;	;	PUNCT
agb-405	140	31	dar	dar	PROPN
agb-405	140	32	et	et	PROPN
agb-405	140	33	al	al	PROPN
agb-405	140	34	.	.	PROPN
agb-405	140	35	,	,	PUNCT
agb-405	140	36	2022	2022	NUM
agb-405	140	37	;	;	PUNCT
agb-405	140	38	sandra	sandra	PROPN
agb-405	140	39	marcelline	marcelline	PROPN
agb-405	140	40	et	et	PROPN
agb-405	140	41	al	al	PROPN
agb-405	140	42	.	.	PROPN
agb-405	140	43	,	,	PUNCT
agb-405	140	44	2022	2022	NUM
agb-405	140	45	)	)	PUNCT
agb-405	140	46	.	.	PUNCT
agb-405	141	1	the	the	DET
agb-405	141	2	sample	sample	NOUN
agb-405	141	3	includes	include	VERB
agb-405	141	4	businesses	business	NOUN
agb-405	141	5	of	of	ADP
agb-405	141	6	varying	vary	VERB
agb-405	141	7	sizes	size	NOUN
agb-405	141	8	,	,	PUNCT
agb-405	141	9	with	with	ADP
agb-405	141	10	a	a	DET
agb-405	141	11	focus	focus	NOUN
agb-405	141	12	on	on	ADP
agb-405	141	13	sustaining	sustain	VERB
agb-405	141	14	agricultural	agricultural	ADJ
agb-405	141	15	practices	practice	NOUN
agb-405	141	16	.	.	PUNCT
agb-405	142	1	only	only	ADV
agb-405	142	2	enterprises	enterprise	NOUN
agb-405	142	3	with	with	ADP
agb-405	142	4	complete	complete	ADJ
agb-405	142	5	financial	financial	ADJ
agb-405	142	6	and	and	CCONJ
agb-405	142	7	performance	performance	NOUN
agb-405	142	8	records	record	NOUN
agb-405	142	9	were	be	AUX
agb-405	142	10	considered	consider	VERB
agb-405	142	11	,	,	PUNCT
agb-405	142	12	resulting	result	VERB
agb-405	142	13	in	in	ADP
agb-405	142	14	a	a	DET
agb-405	142	15	final	final	ADJ
agb-405	142	16	dataset	dataset	NOUN
agb-405	142	17	of	of	ADP
agb-405	142	18	400	400	NUM
agb-405	142	19	fully	fully	ADV
agb-405	142	20	documented	document	VERB
agb-405	142	21	observations	observation	NOUN
agb-405	142	22	to	to	PART
agb-405	142	23	enhance	enhance	VERB
agb-405	142	24	data	data	NOUN
agb-405	142	25	reliability	reliability	NOUN
agb-405	142	26	.	.	PUNCT
agb-405	143	1	the	the	DET
agb-405	143	2	inclusion	inclusion	NOUN
agb-405	143	3	criteria	criterion	NOUN
agb-405	143	4	encompass	encompass	VERB
agb-405	143	5	agricultural	agricultural	ADJ
agb-405	143	6	businesses	business	NOUN
agb-405	143	7	engaged	engage	VERB
agb-405	143	8	in	in	ADP
agb-405	143	9	sustainable	sustainable	ADJ
agb-405	143	10	farming	farming	NOUN
agb-405	143	11	,	,	PUNCT
agb-405	143	12	adopting	adopt	VERB
agb-405	143	13	digital	digital	ADJ
agb-405	143	14	technologies	technology	NOUN
agb-405	143	15	,	,	PUNCT
agb-405	143	16	and	and	CCONJ
agb-405	143	17	receiving	receive	VERB
agb-405	143	18	vat	vat	NOUN
agb-405	143	19	exemptions	exemption	NOUN
agb-405	143	20	for	for	ADP
agb-405	143	21	sustainability	sustainability	NOUN
agb-405	143	22	-	-	PUNCT
agb-405	143	23	driven	drive	VERB
agb-405	143	24	agricultural	agricultural	ADJ
agb-405	143	25	production	production	NOUN
agb-405	143	26	or	or	CCONJ
agb-405	143	27	digital	digital	ADJ
agb-405	143	28	transformation	transformation	NOUN
agb-405	143	29	.	.	PUNCT
agb-405	144	1	additionally	additionally	ADV
agb-405	144	2	,	,	PUNCT
agb-405	144	3	eligible	eligible	ADJ
agb-405	144	4	companies	company	NOUN
agb-405	144	5	must	must	AUX
agb-405	144	6	maintain	maintain	VERB
agb-405	144	7	financial	financial	ADJ
agb-405	144	8	and	and	CCONJ
agb-405	144	9	operational	operational	ADJ
agb-405	144	10	records	record	NOUN
agb-405	144	11	from	from	ADP
agb-405	144	12	2015	2015	NUM
agb-405	144	13	to	to	ADP
agb-405	144	14	2022	2022	NUM
agb-405	144	15	.	.	PUNCT
agb-405	145	1	enterprises	enterprise	NOUN
agb-405	145	2	outside	outside	ADP
agb-405	145	3	the	the	DET
agb-405	145	4	agricultural	agricultural	ADJ
agb-405	145	5	sector	sector	NOUN
agb-405	145	6	,	,	PUNCT
agb-405	145	7	those	those	DET
agb-405	145	8	lacking	lack	VERB
agb-405	145	9	vat	vat	NOUN
agb-405	145	10	exemption	exemption	NOUN
agb-405	145	11	data	datum	NOUN
agb-405	145	12	,	,	PUNCT
agb-405	145	13	or	or	CCONJ
agb-405	145	14	those	those	PRON
agb-405	145	15	not	not	PART
agb-405	145	16	employing	employ	VERB
agb-405	145	17	digital	digital	ADJ
agb-405	145	18	technologies	technology	NOUN
agb-405	145	19	were	be	AUX
agb-405	145	20	excluded	exclude	VERB
agb-405	145	21	.	.	PUNCT
agb-405	146	1	further	far	ADV
agb-405	146	2	,	,	PUNCT
agb-405	146	3	businesses	business	NOUN
agb-405	146	4	without	without	ADP
agb-405	146	5	complete	complete	ADJ
agb-405	146	6	financial	financial	ADJ
agb-405	146	7	or	or	CCONJ
agb-405	146	8	performance	performance	NOUN
agb-405	146	9	records	record	NOUN
agb-405	146	10	were	be	AUX
agb-405	146	11	omitted	omit	VERB
agb-405	146	12	to	to	PART
agb-405	146	13	maintain	maintain	VERB
agb-405	146	14	data	datum	NOUN
agb-405	146	15	integrity	integrity	NOUN
agb-405	146	16	.	.	PUNCT
agb-405	147	1	the	the	DET
agb-405	147	2	study	study	NOUN
agb-405	147	3	period	period	NOUN
agb-405	147	4	(	(	PUNCT
agb-405	147	5	2015	2015	NUM
agb-405	147	6	–	–	PUNCT
agb-405	147	7	2022	2022	NUM
agb-405	147	8	)	)	PUNCT
agb-405	147	9	aligns	align	VERB
agb-405	147	10	with	with	ADP
agb-405	147	11	global	global	ADJ
agb-405	147	12	policy	policy	NOUN
agb-405	147	13	trends	trend	NOUN
agb-405	147	14	promoting	promote	VERB
agb-405	147	15	cleaner	clean	ADJ
agb-405	147	16	technologies	technology	NOUN
agb-405	147	17	and	and	CCONJ
agb-405	147	18	digital	digital	ADJ
agb-405	147	19	agricultural	agricultural	ADJ
agb-405	147	20	support	support	NOUN
agb-405	147	21	through	through	ADP
agb-405	147	22	vat	vat	NOUN
agb-405	147	23	incentives	incentive	NOUN
agb-405	147	24	.	.	PUNCT
agb-405	148	1	reliable	reliable	ADJ
agb-405	148	2	data	datum	NOUN
agb-405	148	3	sources	source	NOUN
agb-405	148	4	are	be	AUX
agb-405	148	5	utilised	utilise	VERB
agb-405	148	6	,	,	PUNCT
agb-405	148	7	including	include	VERB
agb-405	148	8	the	the	DET
agb-405	148	9	imf	imf	PROPN
agb-405	148	10	fiscal	fiscal	ADJ
agb-405	148	11	monitor	monitor	NOUN
agb-405	148	12	and	and	CCONJ
agb-405	148	13	oecd	oecd	PROPN
agb-405	148	14	tax	tax	NOUN
agb-405	148	15	database	database	NOUN
agb-405	148	16	for	for	ADP
agb-405	148	17	vat	vat	NOUN
agb-405	148	18	policy	policy	NOUN
agb-405	148	19	insights	insight	NOUN
agb-405	148	20	,	,	PUNCT
agb-405	148	21	as	as	ADV
agb-405	148	22	well	well	ADV
agb-405	148	23	as	as	ADP
agb-405	148	24	fao	fao	PROPN
agb-405	148	25	statistics	statistic	NOUN
agb-405	148	26	and	and	CCONJ
agb-405	148	27	eurostat	eurostat	PROPN
agb-405	148	28	for	for	ADP
agb-405	148	29	agricultural	agricultural	ADJ
agb-405	148	30	and	and	CCONJ
agb-405	148	31	sustainability	sustainability	NOUN
agb-405	148	32	data	datum	NOUN
agb-405	148	33	.	.	PUNCT
agb-405	149	1	statista	statista	PROPN
agb-405	149	2	provides	provide	VERB
agb-405	149	3	technology	technology	NOUN
agb-405	149	4	adoption	adoption	NOUN
agb-405	149	5	trends	trend	NOUN
agb-405	149	6	,	,	PUNCT
agb-405	149	7	while	while	SCONJ
agb-405	149	8	csmar	csmar	PROPN
agb-405	149	9	and	and	CCONJ
agb-405	149	10	wind	wind	NOUN
agb-405	149	11	offer	offer	VERB
agb-405	149	12	chinese	chinese	PROPN
agb-405	149	13	enterpriselevel	enterpriselevel	PROPN
agb-405	149	14	data	datum	NOUN
agb-405	149	15	,	,	PUNCT
agb-405	149	16	and	and	CCONJ
agb-405	149	17	government	government	NOUN
agb-405	149	18	tax	tax	NOUN
agb-405	149	19	portals	portal	NOUN
agb-405	149	20	supply	supply	VERB
agb-405	149	21	countryspecific	countryspecific	NOUN
agb-405	149	22	vat	vat	NOUN
agb-405	149	23	exemption	exemption	NOUN
agb-405	149	24	records	record	NOUN
agb-405	149	25	.	.	PUNCT
agb-405	150	1	to	to	PART
agb-405	150	2	ensure	ensure	VERB
agb-405	150	3	robustness	robustness	NOUN
agb-405	150	4	,	,	PUNCT
agb-405	150	5	alternative	alternative	ADJ
agb-405	150	6	model	model	NOUN
agb-405	150	7	specifications	specification	NOUN
agb-405	150	8	,	,	PUNCT
agb-405	150	9	substitution	substitution	NOUN
agb-405	150	10	of	of	ADP
agb-405	150	11	explanatory	explanatory	ADJ
agb-405	150	12	variables	variable	NOUN
agb-405	150	13	,	,	PUNCT
agb-405	150	14	and	and	CCONJ
agb-405	150	15	instrumental	instrumental	ADJ
agb-405	150	16	variable	variable	ADJ
agb-405	150	17	techniques	technique	NOUN
agb-405	150	18	are	be	AUX
agb-405	150	19	applied	apply	VERB
agb-405	150	20	.	.	PUNCT
agb-405	151	1	continuous	continuous	ADJ
agb-405	151	2	variables	variable	NOUN
agb-405	151	3	are	be	AUX
agb-405	151	4	winsorized	winsorize	VERB
agb-405	151	5	at	at	ADP
agb-405	151	6	the	the	DET
agb-405	151	7	1	1	NUM
agb-405	151	8	%	%	NOUN
agb-405	151	9	level	level	NOUN
agb-405	151	10	to	to	PART
agb-405	151	11	control	control	VERB
agb-405	151	12	for	for	ADP
agb-405	151	13	outliers	outlier	NOUN
agb-405	151	14	.	.	PUNCT
agb-405	152	1	advanced	advanced	ADJ
agb-405	152	2	statistical	statistical	ADJ
agb-405	152	3	analyses	analysis	NOUN
agb-405	152	4	,	,	PUNCT
agb-405	152	5	including	include	VERB
agb-405	152	6	mediation	mediation	NOUN
agb-405	152	7	and	and	CCONJ
agb-405	152	8	moderation	moderation	NOUN
agb-405	152	9	techniques	technique	NOUN
agb-405	152	10	,	,	PUNCT
agb-405	152	11	are	be	AUX
agb-405	152	12	conducted	conduct	VERB
agb-405	152	13	using	use	VERB
agb-405	152	14	stata	stata	NOUN
agb-405	152	15	software	software	NOUN
agb-405	152	16	.	.	PUNCT
agb-405	153	1	this	this	DET
agb-405	153	2	study	study	NOUN
agb-405	153	3	thus	thus	ADV
agb-405	153	4	provides	provide	VERB
agb-405	153	5	a	a	DET
agb-405	153	6	comprehensive	comprehensive	ADJ
agb-405	153	7	analysis	analysis	NOUN
agb-405	153	8	of	of	ADP
agb-405	153	9	how	how	SCONJ
agb-405	153	10	vat	vat	NOUN
agb-405	153	11	exemptions	exemption	NOUN
agb-405	153	12	facilitate	facilitate	VERB
agb-405	153	13	both	both	DET
agb-405	153	14	digital	digital	ADJ
agb-405	153	15	transformation	transformation	NOUN
agb-405	153	16	and	and	CCONJ
agb-405	153	17	environmentally	environmentally	ADV
agb-405	153	18	sustainable	sustainable	ADJ
agb-405	153	19	advancements	advancement	NOUN
agb-405	153	20	in	in	ADP
agb-405	153	21	agricultural	agricultural	ADJ
agb-405	153	22	enterprises	enterprise	NOUN
agb-405	153	23	.	.	PUNCT
agb-405	154	1	variable	variable	ADJ
agb-405	154	2	description	description	NOUN
agb-405	154	3	the	the	DET
agb-405	154	4	primary	primary	ADJ
agb-405	154	5	estimation	estimation	NOUN
agb-405	154	6	model	model	NOUN
agb-405	154	7	for	for	ADP
agb-405	154	8	analysing	analyse	VERB
agb-405	154	9	the	the	DET
agb-405	154	10	relationship	relationship	NOUN
agb-405	154	11	between	between	ADP
agb-405	154	12	vat	vat	NOUN
agb-405	154	13	exemptions	exemption	NOUN
agb-405	154	14	and	and	CCONJ
agb-405	154	15	digital	digital	ADJ
agb-405	154	16	transformation	transformation	NOUN
agb-405	154	17	is	be	AUX
agb-405	154	18	formulated	formulate	VERB
agb-405	154	19	as	as	SCONJ
agb-405	154	20	follows	follow	VERB
agb-405	154	21	:	:	PUNCT
agb-405	155	1	𝐷𝑇𝑖𝑡	𝐷𝑇𝑖𝑡	NOUN
agb-405	155	2	=	=	PUNCT
agb-405	155	3	𝛽0+𝛽1𝑉𝐴𝑇𝑖𝑡+𝛽2𝑄𝐷𝑖𝑡+𝛽3𝑆𝐴𝑖𝑡	𝛽0+𝛽1𝑉𝐴𝑇𝑖𝑡+𝛽2𝑄𝐷𝑖𝑡+𝛽3𝑆𝐴𝑖𝑡	PROPN
agb-405	155	4	+	+	NUM
agb-405	155	5	𝛽4𝑅𝐸𝑉𝑖𝑡	𝛽4𝑅𝐸𝑉𝑖𝑡	PROPN
agb-405	155	6	+	+	NOUN
agb-405	155	7	∈𝑖𝑡	∈𝑖𝑡	VERB
agb-405	155	8	digital	digital	ADJ
agb-405	155	9	transformation	transformation	NOUN
agb-405	155	10	𝑫𝑻𝒊𝒕	𝑫𝑻𝒊𝒕	PROPN
agb-405	155	11	green	green	ADJ
agb-405	155	12	agricultural	agricultural	ADJ
agb-405	155	13	enterprises	enterprise	NOUN
agb-405	155	14	demonstrate	demonstrate	VERB
agb-405	155	15	their	their	PRON
agb-405	155	16	level	level	NOUN
agb-405	155	17	of	of	ADP
agb-405	155	18	digital	digital	ADJ
agb-405	155	19	transformation	transformation	NOUN
agb-405	155	20	through	through	ADP
agb-405	155	21	the	the	DET
agb-405	155	22	adoption	adoption	NOUN
agb-405	155	23	of	of	ADP
agb-405	155	24	iot	iot	NOUN
agb-405	155	25	,	,	PUNCT
agb-405	155	26	ai	ai	VERB
agb-405	155	27	,	,	PUNCT
agb-405	155	28	and	and	CCONJ
agb-405	155	29	blockchain	blockchain	PROPN
agb-405	155	30	technologies	technology	NOUN
agb-405	155	31	,	,	PUNCT
agb-405	155	32	enhancing	enhance	VERB
agb-405	155	33	operational	operational	ADJ
agb-405	155	34	efficiency	efficiency	NOUN
agb-405	155	35	and	and	CCONJ
agb-405	155	36	sustainability	sustainability	NOUN
agb-405	155	37	while	while	SCONJ
agb-405	155	38	maintaining	maintain	VERB
agb-405	155	39	a	a	DET
agb-405	155	40	competitive	competitive	ADJ
agb-405	155	41	market	market	NOUN
agb-405	155	42	position	position	NOUN
agb-405	155	43	.	.	PUNCT
agb-405	156	1	digital	digital	ADJ
agb-405	156	2	transformation	transformation	NOUN
agb-405	156	3	is	be	AUX
agb-405	156	4	measured	measure	VERB
agb-405	156	5	by	by	ADP
agb-405	156	6	tracking	track	VERB
agb-405	156	7	the	the	DET
agb-405	156	8	number	number	NOUN
agb-405	156	9	of	of	ADP
agb-405	156	10	implemented	implement	VERB
agb-405	156	11	technologies	technology	NOUN
agb-405	156	12	,	,	PUNCT
agb-405	156	13	digital	digital	ADJ
agb-405	156	14	process	process	NOUN
agb-405	156	15	integration	integration	NOUN
agb-405	156	16	ratios	ratio	NOUN
agb-405	156	17	,	,	PUNCT
agb-405	156	18	and	and	CCONJ
agb-405	156	19	investments	investment	NOUN
agb-405	156	20	in	in	ADP
agb-405	156	21	digital	digital	ADJ
agb-405	156	22	infrastructure	infrastructure	NOUN
agb-405	156	23	.	.	PUNCT
agb-405	157	1	it	it	PRON
agb-405	157	2	serves	serve	VERB
agb-405	157	3	as	as	ADP
agb-405	157	4	the	the	DET
agb-405	157	5	dependent	dependent	ADJ
agb-405	157	6	variable	variable	NOUN
agb-405	157	7	,	,	PUNCT
agb-405	157	8	reflecting	reflect	VERB
agb-405	157	9	how	how	SCONJ
agb-405	157	10	small	small	ADJ
agb-405	157	11	enterprises	enterprise	NOUN
agb-405	157	12	leverage	leverage	VERB
agb-405	157	13	digital	digital	ADJ
agb-405	157	14	tools	tool	NOUN
agb-405	157	15	to	to	PART
agb-405	157	16	improve	improve	VERB
agb-405	157	17	productivity	productivity	NOUN
agb-405	157	18	and	and	CCONJ
agb-405	157	19	sustainability	sustainability	NOUN
agb-405	157	20	(	(	PUNCT
agb-405	157	21	oliveira	oliveira	PROPN
agb-405	157	22	&	&	CCONJ
agb-405	157	23	de	de	PROPN
agb-405	157	24	souza	souza	PROPN
agb-405	157	25	,	,	PUNCT
agb-405	157	26	2022	2022	NUM
agb-405	157	27	)	)	PUNCT
agb-405	157	28	.	.	PUNCT
agb-405	158	1	vat	vat	NOUN
agb-405	158	2	exemption	exemption	NOUN
agb-405	158	3	policies	policy	NOUN
agb-405	158	4	𝑽𝑨𝑻𝒊𝒕	𝑽𝑨𝑻𝒊𝒕	NOUN
agb-405	158	5	businesses	business	NOUN
agb-405	158	6	adopting	adopt	VERB
agb-405	158	7	digital	digital	ADJ
agb-405	158	8	technologies	technology	NOUN
agb-405	158	9	benefit	benefit	VERB
agb-405	158	10	from	from	ADP
agb-405	158	11	vat	vat	NOUN
agb-405	158	12	exemptions	exemption	NOUN
agb-405	158	13	,	,	PUNCT
agb-405	158	14	leading	lead	VERB
agb-405	158	15	to	to	ADP
agb-405	158	16	a	a	DET
agb-405	158	17	measurable	measurable	ADJ
agb-405	158	18	reduction	reduction	NOUN
agb-405	158	19	in	in	ADP
agb-405	158	20	tax	tax	NOUN
agb-405	158	21	payments	payment	NOUN
agb-405	158	22	,	,	PUNCT
agb-405	158	23	either	either	CCONJ
agb-405	158	24	as	as	ADP
agb-405	158	25	a	a	DET
agb-405	158	26	percentage	percentage	NOUN
agb-405	158	27	or	or	CCONJ
agb-405	158	28	a	a	DET
agb-405	158	29	fixed	fix	VERB
agb-405	158	30	amount	amount	NOUN
agb-405	158	31	.	.	PUNCT
agb-405	159	1	the	the	DET
agb-405	159	2	analysis	analysis	NOUN
agb-405	159	3	indicates	indicate	VERB
agb-405	159	4	that	that	SCONJ
agb-405	159	5	such	such	ADJ
agb-405	159	6	fiscal	fiscal	ADJ
agb-405	159	7	incentives	incentive	NOUN
agb-405	159	8	alleviate	alleviate	VERB
agb-405	159	9	financial	financial	ADJ
agb-405	159	10	constraints	constraint	NOUN
agb-405	159	11	,	,	PUNCT
agb-405	159	12	enabling	enable	VERB
agb-405	159	13	enterprises	enterprise	NOUN
agb-405	159	14	to	to	PART
agb-405	159	15	invest	invest	VERB
agb-405	159	16	in	in	ADP
agb-405	159	17	new	new	ADJ
agb-405	159	18	technologies	technology	NOUN
agb-405	159	19	more	more	ADV
agb-405	159	20	effectively	effectively	ADV
agb-405	159	21	(	(	PUNCT
agb-405	159	22	kowal	kowal	PROPN
agb-405	159	23	&	&	CCONJ
agb-405	159	24	przekota	przekota	NOUN
agb-405	159	25	,	,	PUNCT
agb-405	159	26	2021	2021	NUM
agb-405	159	27	)	)	PUNCT
agb-405	159	28	.	.	PUNCT
agb-405	160	1	high	high	ADJ
agb-405	160	2	-	-	PUNCT
agb-405	160	3	quality	quality	NOUN
agb-405	160	4	development	development	NOUN
agb-405	160	5	𝑸𝑫𝒊𝒕	𝑸𝑫𝒊𝒕	PROPN
agb-405	160	6	enterprises	enterprise	NOUN
agb-405	160	7	prioritise	prioritise	VERB
agb-405	160	8	environmental	environmental	ADJ
agb-405	160	9	preservation	preservation	NOUN
agb-405	160	10	while	while	SCONJ
agb-405	160	11	enhancing	enhance	VERB
agb-405	160	12	operational	operational	ADJ
agb-405	160	13	efficiency	efficiency	NOUN
agb-405	160	14	,	,	PUNCT
agb-405	160	15	aligning	align	VERB
agb-405	160	16	with	with	ADP
agb-405	160	17	the	the	DET
agb-405	160	18	principles	principle	NOUN
agb-405	160	19	of	of	ADP
agb-405	160	20	high	high	ADJ
agb-405	160	21	-	-	PUNCT
agb-405	160	22	quality	quality	NOUN
agb-405	160	23	development	development	NOUN
agb-405	160	24	.	.	PUNCT
agb-405	161	1	progress	progress	NOUN
agb-405	161	2	is	be	AUX
agb-405	161	3	assessed	assess	VERB
agb-405	161	4	through	through	ADP
agb-405	161	5	sustainability	sustainability	NOUN
agb-405	161	6	initiatives	initiative	NOUN
agb-405	161	7	,	,	PUNCT
agb-405	161	8	green	green	ADJ
agb-405	161	9	certifications	certification	NOUN
agb-405	161	10	,	,	PUNCT
agb-405	161	11	and	and	CCONJ
agb-405	161	12	performance	performance	NOUN
agb-405	161	13	metrics	metric	NOUN
agb-405	161	14	on	on	ADP
agb-405	161	15	innovation	innovation	NOUN
agb-405	161	16	and	and	CCONJ
agb-405	161	17	efficiency	efficiency	NOUN
agb-405	161	18	,	,	PUNCT
agb-405	161	19	demonstrating	demonstrate	VERB
agb-405	161	20	their	their	PRON
agb-405	161	21	impact	impact	NOUN
agb-405	161	22	on	on	ADP
agb-405	161	23	digital	digital	ADJ
agb-405	161	24	transformation	transformation	NOUN
agb-405	161	25	and	and	CCONJ
agb-405	161	26	business	business	NOUN
agb-405	161	27	growth	growth	NOUN
agb-405	161	28	(	(	PUNCT
agb-405	161	29	xu	xu	INTJ
agb-405	161	30	,	,	PUNCT
agb-405	161	31	liu	liu	PROPN
agb-405	161	32	,	,	PUNCT
agb-405	161	33	&	&	CCONJ
agb-405	161	34	shang	shang	PROPN
agb-405	161	35	,	,	PUNCT
agb-405	161	36	2021	2021	NUM
agb-405	161	37	)	)	PUNCT
agb-405	161	38	.	.	PUNCT
agb-405	162	1	sustainable	sustainable	ADJ
agb-405	162	2	agriculture	agriculture	NOUN
agb-405	162	3	𝑺𝑨𝒊𝒕	𝑺𝑨𝒊𝒕	NOUN
agb-405	162	4	sustainable	sustainable	ADJ
agb-405	162	5	agriculture	agriculture	NOUN
agb-405	162	6	integrates	integrate	VERB
agb-405	162	7	eco	eco	NOUN
agb-405	162	8	-	-	PUNCT
agb-405	162	9	friendly	friendly	ADJ
agb-405	162	10	farming	farming	NOUN
agb-405	162	11	practices	practice	NOUN
agb-405	162	12	that	that	PRON
agb-405	162	13	minimise	minimise	VERB
agb-405	162	14	environmental	environmental	ADJ
agb-405	162	15	impact	impact	NOUN
agb-405	162	16	while	while	SCONJ
agb-405	162	17	maintaining	maintain	VERB
agb-405	162	18	stable	stable	ADJ
agb-405	162	19	crop	crop	NOUN
agb-405	162	20	yields	yield	NOUN
agb-405	162	21	.	.	PUNCT
agb-405	163	1	this	this	DET
agb-405	163	2	variable	variable	NOUN
agb-405	163	3	is	be	AUX
agb-405	163	4	measured	measure	VERB
agb-405	163	5	through	through	ADP
agb-405	163	6	indicators	indicator	NOUN
agb-405	163	7	such	such	ADJ
agb-405	163	8	as	as	ADP
agb-405	163	9	resource	resource	NOUN
agb-405	163	10	efficiency	efficiency	NOUN
agb-405	163	11	,	,	PUNCT
agb-405	163	12	emission	emission	NOUN
agb-405	163	13	reductions	reduction	NOUN
agb-405	163	14	,	,	PUNCT
agb-405	163	15	and	and	CCONJ
agb-405	163	16	the	the	DET
agb-405	163	17	adoption	adoption	NOUN
agb-405	163	18	of	of	ADP
agb-405	163	19	green	green	ADJ
agb-405	163	20	techniques	technique	NOUN
agb-405	163	21	.	.	PUNCT
agb-405	164	1	the	the	DET
agb-405	164	2	study	study	NOUN
agb-405	164	3	explores	explore	VERB
agb-405	164	4	how	how	SCONJ
agb-405	164	5	these	these	DET
agb-405	164	6	sustainable	sustainable	ADJ
agb-405	164	7	practices	practice	NOUN
agb-405	164	8	facilitate	facilitate	VERB
agb-405	164	9	and	and	CCONJ
agb-405	164	10	encourage	encourage	VERB
agb-405	164	11	the	the	DET
agb-405	164	12	uptake	uptake	NOUN
agb-405	164	13	of	of	ADP
agb-405	164	14	digital	digital	ADJ
agb-405	164	15	technologies	technology	NOUN
agb-405	164	16	(	(	PUNCT
agb-405	164	17	tian	tian	PROPN
agb-405	164	18	et	et	PROPN
agb-405	164	19	al	al	PROPN
agb-405	164	20	.	.	PROPN
agb-405	164	21	,	,	PUNCT
agb-405	164	22	2021	2021	NUM
agb-405	164	23	)	)	PUNCT
agb-405	164	24	.	.	PUNCT
agb-405	165	1	agriculture	agriculture	NOUN
agb-405	165	2	revenue	revenue	NOUN
agb-405	165	3	𝑹𝑬𝑽𝒊𝒕	𝑹𝑬𝑽𝒊𝒕	PROPN
agb-405	165	4	an	an	DET
agb-405	165	5	enterprise	enterprise	NOUN
agb-405	165	6	's	's	PART
agb-405	165	7	financial	financial	ADJ
agb-405	165	8	capacity	capacity	NOUN
agb-405	165	9	to	to	PART
agb-405	165	10	invest	invest	VERB
agb-405	165	11	in	in	ADP
agb-405	165	12	digital	digital	ADJ
agb-405	165	13	technologies	technology	NOUN
agb-405	165	14	is	be	AUX
agb-405	165	15	reflected	reflect	VERB
agb-405	165	16	in	in	ADP
agb-405	165	17	its	its	PRON
agb-405	165	18	revenue	revenue	NOUN
agb-405	165	19	.	.	PUNCT
agb-405	166	1	annual	annual	ADJ
agb-405	166	2	revenue	revenue	NOUN
agb-405	166	3	and	and	CCONJ
agb-405	166	4	profit	profit	NOUN
agb-405	166	5	margins	margin	NOUN
agb-405	166	6	serve	serve	VERB
agb-405	166	7	as	as	ADP
agb-405	166	8	key	key	ADJ
agb-405	166	9	indicators	indicator	NOUN
agb-405	166	10	of	of	ADP
agb-405	166	11	financial	financial	ADJ
agb-405	166	12	stability	stability	NOUN
agb-405	166	13	,	,	PUNCT
agb-405	166	14	determining	determine	VERB
agb-405	166	15	the	the	DET
agb-405	166	16	organisation	organisation	NOUN
agb-405	166	17	’s	’s	PART
agb-405	166	18	ability	ability	NOUN
agb-405	166	19	to	to	PART
agb-405	166	20	implement	implement	VERB
agb-405	166	21	digital	digital	ADJ
agb-405	166	22	solutions	solution	NOUN
agb-405	166	23	(	(	PUNCT
agb-405	166	24	xu	xu	INTJ
agb-405	166	25	et	et	PROPN
agb-405	166	26	al	al	PROPN
agb-405	166	27	.	.	PROPN
agb-405	166	28	,	,	PUNCT
agb-405	166	29	2021	2021	NUM
agb-405	166	30	)	)	PUNCT
agb-405	166	31	.	.	PUNCT
agb-405	167	1	error	error	NOUN
agb-405	167	2	term	term	NOUN
agb-405	167	3	∈𝒊𝒕	∈𝒊𝒕	VERB
agb-405	167	4	the	the	DET
agb-405	167	5	error	error	NOUN
agb-405	167	6	term	term	NOUN
agb-405	167	7	accounts	account	VERB
agb-405	167	8	for	for	ADP
agb-405	167	9	unobserved	unobserved	ADJ
agb-405	167	10	variables	variable	NOUN
agb-405	167	11	influencing	influence	VERB
agb-405	167	12	digital	digital	ADJ
agb-405	167	13	transformation	transformation	NOUN
agb-405	167	14	,	,	PUNCT
agb-405	167	15	ensuring	ensure	VERB
agb-405	167	16	the	the	DET
agb-405	167	17	model	model	NOUN
agb-405	167	18	remains	remain	VERB
agb-405	167	19	robust	robust	ADJ
agb-405	167	20	despite	despite	SCONJ
agb-405	167	21	missing	missing	ADJ
agb-405	167	22	or	or	CCONJ
agb-405	167	23	external	external	ADJ
agb-405	167	24	factors	factor	NOUN
agb-405	167	25	.	.	PUNCT
agb-405	168	1	results	result	NOUN
agb-405	168	2	and	and	CCONJ
agb-405	168	3	discussion	discussion	NOUN
agb-405	168	4	this	this	DET
agb-405	168	5	section	section	NOUN
agb-405	168	6	presents	present	VERB
agb-405	168	7	the	the	DET
agb-405	168	8	empirical	empirical	ADJ
agb-405	168	9	findings	finding	NOUN
agb-405	168	10	on	on	ADP
agb-405	168	11	the	the	DET
agb-405	168	12	impact	impact	NOUN
agb-405	168	13	of	of	ADP
agb-405	168	14	vat	vat	NOUN
agb-405	168	15	exemption	exemption	NOUN
agb-405	168	16	policies	policy	NOUN
agb-405	168	17	on	on	ADP
agb-405	168	18	the	the	DET
agb-405	168	19	digital	digital	ADJ
agb-405	168	20	transformation	transformation	NOUN
agb-405	168	21	of	of	ADP
agb-405	168	22	sustainable	sustainable	ADJ
agb-405	168	23	agriculture	agriculture	NOUN
agb-405	168	24	.	.	PUNCT
agb-405	169	1	a	a	DET
agb-405	169	2	two	two	NUM
agb-405	169	3	-	-	PUNCT
agb-405	169	4	way	way	NOUN
agb-405	169	5	fixed	fix	VERB
agb-405	169	6	-	-	PUNCT
agb-405	169	7	effects	effect	NOUN
agb-405	169	8	regression	regression	NOUN
agb-405	169	9	model	model	NOUN
agb-405	169	10	was	be	AUX
agb-405	169	11	applied	apply	VERB
agb-405	169	12	to	to	ADP
agb-405	169	13	data	datum	NOUN
agb-405	169	14	from	from	ADP
agb-405	169	15	2015	2015	NUM
agb-405	169	16	to	to	ADP
agb-405	169	17	2022	2022	NUM
agb-405	169	18	to	to	PART
agb-405	169	19	examine	examine	VERB
agb-405	169	20	how	how	SCONJ
agb-405	169	21	vat	vat	NOUN
agb-405	169	22	exemptions	exemption	NOUN
agb-405	169	23	influence	influence	NOUN
agb-405	169	24	total	total	NOUN
agb-405	169	25	revenue	revenue	NOUN
agb-405	169	26	,	,	PUNCT
agb-405	169	27	quality	quality	NOUN
agb-405	169	28	progress	progress	NOUN
agb-405	169	29	,	,	PUNCT
agb-405	169	30	and	and	CCONJ
agb-405	169	31	digital	digital	ADJ
agb-405	169	32	adoption	adoption	NOUN
agb-405	169	33	.	.	PUNCT
agb-405	170	1	the	the	DET
agb-405	170	2	results	result	NOUN
agb-405	170	3	highlight	highlight	VERB
agb-405	170	4	how	how	SCONJ
agb-405	170	5	fiscal	fiscal	ADJ
agb-405	170	6	incentives	incentive	NOUN
agb-405	170	7	facilitate	facilitate	VERB
agb-405	170	8	technological	technological	ADJ
agb-405	170	9	integration	integration	NOUN
agb-405	170	10	and	and	CCONJ
agb-405	170	11	sustainable	sustainable	ADJ
agb-405	170	12	practices	practice	NOUN
agb-405	170	13	,	,	PUNCT
agb-405	170	14	identifying	identify	VERB
agb-405	170	15	key	key	ADJ
agb-405	170	16	pathways	pathway	NOUN
agb-405	170	17	that	that	PRON
agb-405	170	18	support	support	VERB
agb-405	170	19	high	high	ADJ
agb-405	170	20	-	-	PUNCT
agb-405	170	21	quality	quality	NOUN
agb-405	170	22	agricultural	agricultural	ADJ
agb-405	170	23	development	development	NOUN
agb-405	170	24	.	.	PUNCT
agb-405	171	1	the	the	DET
agb-405	171	2	dataset	dataset	NOUN
agb-405	171	3	reveals	reveal	VERB
agb-405	171	4	patterns	pattern	NOUN
agb-405	171	5	consistent	consistent	ADJ
agb-405	171	6	with	with	ADP
agb-405	171	7	prior	prior	ADJ
agb-405	171	8	research	research	NOUN
agb-405	171	9	,	,	PUNCT
agb-405	171	10	affirming	affirm	VERB
agb-405	171	11	that	that	SCONJ
agb-405	171	12	digital	digital	ADJ
agb-405	171	13	transformation	transformation	NOUN
agb-405	171	14	and	and	CCONJ
agb-405	171	15	sustainable	sustainable	ADJ
agb-405	171	16	agriculture	agriculture	NOUN
agb-405	171	17	are	be	AUX
agb-405	171	18	crucial	crucial	ADJ
agb-405	171	19	drivers	driver	NOUN
agb-405	171	20	of	of	ADP
agb-405	171	21	innovation	innovation	NOUN
agb-405	171	22	and	and	CCONJ
agb-405	171	23	sectoral	sectoral	ADJ
agb-405	171	24	growth	growth	NOUN
agb-405	171	25	(	(	PUNCT
agb-405	171	26	adama	adama	X
agb-405	171	27	&	&	CCONJ
agb-405	171	28	okeke	okeke	ADJ
agb-405	171	29	,	,	PUNCT
agb-405	171	30	2024	2024	NUM
agb-405	171	31	)	)	PUNCT
agb-405	171	32	.	.	PUNCT
agb-405	172	1	studies	study	NOUN
agb-405	172	2	from	from	ADP
agb-405	172	3	china	china	PROPN
agb-405	172	4	and	and	CCONJ
agb-405	172	5	turkey	turkey	PROPN
agb-405	172	6	indicate	indicate	VERB
agb-405	172	7	that	that	SCONJ
agb-405	172	8	regional	regional	ADJ
agb-405	172	9	variations	variation	NOUN
agb-405	172	10	in	in	ADP
agb-405	172	11	technology	technology	NOUN
agb-405	172	12	adoption	adoption	NOUN
agb-405	172	13	influence	influence	VERB
agb-405	172	14	digital	digital	ADJ
agb-405	172	15	transformation	transformation	NOUN
agb-405	172	16	and	and	CCONJ
agb-405	172	17	sustainability	sustainability	NOUN
agb-405	172	18	outcomes	outcome	NOUN
agb-405	172	19	.	.	PUNCT
agb-405	173	1	the	the	DET
agb-405	173	2	findings	finding	NOUN
agb-405	173	3	validate	validate	VERB
agb-405	173	4	previous	previous	ADJ
agb-405	173	5	research	research	NOUN
agb-405	173	6	demonstrating	demonstrate	VERB
agb-405	173	7	the	the	DET
agb-405	173	8	inverse	inverse	NOUN
agb-405	173	9	relationship	relationship	NOUN
agb-405	173	10	between	between	ADP
agb-405	173	11	tax	tax	NOUN
agb-405	173	12	burdens	burden	NOUN
agb-405	173	13	and	and	CCONJ
agb-405	173	14	agricultural	agricultural	ADJ
agb-405	173	15	revenue	revenue	NOUN
agb-405	173	16	,	,	PUNCT
agb-405	173	17	as	as	SCONJ
agb-405	173	18	higher	high	ADJ
agb-405	173	19	tax	tax	NOUN
agb-405	173	20	liabilities	liability	NOUN
agb-405	173	21	negatively	negatively	ADV
agb-405	173	22	impact	impact	VERB
agb-405	173	23	financial	financial	ADJ
agb-405	173	24	performance	performance	NOUN
agb-405	173	25	(	(	PUNCT
agb-405	173	26	şahin	şahin	PROPN
agb-405	173	27	,	,	PUNCT
agb-405	173	28	2024	2024	NUM
agb-405	173	29	)	)	PUNCT
agb-405	173	30	.	.	PUNCT
agb-405	174	1	agbioforum	agbioforum	PROPN
agb-405	174	2	,	,	PUNCT
agb-405	174	3	26(3	26(3	NUM
agb-405	174	4	)	)	PUNCT
agb-405	174	5	,	,	PUNCT
agb-405	174	6	2024	2024	NUM
agb-405	174	7	|	|	ADV
agb-405	174	8	100	100	NUM
agb-405	174	9	yang	yang	PROPN
agb-405	174	10	&	&	CCONJ
agb-405	174	11	rasiah	rasiah	PROPN
agb-405	174	12	—	—	PUNCT
agb-405	174	13	how	how	SCONJ
agb-405	174	14	can	can	AUX
agb-405	174	15	vat	vat	VERB
agb-405	174	16	exemption	exemption	NOUN
agb-405	174	17	policies	policy	NOUN
agb-405	174	18	promote	promote	VERB
agb-405	174	19	the	the	DET
agb-405	174	20	digital	digital	ADJ
agb-405	174	21	transformation	transformation	NOUN
agb-405	174	22	of	of	ADP
agb-405	174	23	green	green	ADJ
agb-405	174	24	agricultural	agricultural	ADJ
agb-405	174	25	enterprises	enterprise	NOUN
agb-405	174	26	...	...	PUNCT
agb-405	175	1	the	the	DET
agb-405	175	2	study	study	NOUN
agb-405	175	3	’s	’s	PART
agb-405	175	4	digital	digital	ADJ
agb-405	175	5	transformation	transformation	NOUN
agb-405	175	6	metrics	metric	NOUN
agb-405	175	7	provide	provide	VERB
agb-405	175	8	empirical	empirical	ADJ
agb-405	175	9	support	support	NOUN
agb-405	175	10	for	for	ADP
agb-405	175	11	existing	exist	VERB
agb-405	175	12	literature	literature	NOUN
agb-405	175	13	on	on	ADP
agb-405	175	14	ai	ai	PROPN
agb-405	175	15	,	,	PUNCT
agb-405	175	16	iot	iot	NOUN
agb-405	175	17	,	,	PUNCT
agb-405	175	18	and	and	CCONJ
agb-405	175	19	renewable	renewable	ADJ
agb-405	175	20	energy	energy	NOUN
agb-405	175	21	technologies	technology	NOUN
agb-405	175	22	as	as	ADP
agb-405	175	23	critical	critical	ADJ
agb-405	175	24	solutions	solution	NOUN
agb-405	175	25	to	to	ADP
agb-405	175	26	global	global	ADJ
agb-405	175	27	agricultural	agricultural	ADJ
agb-405	175	28	challenges	challenge	NOUN
agb-405	175	29	(	(	PUNCT
agb-405	175	30	dayıoğlu	dayıoğlu	NOUN
agb-405	175	31	&	&	CCONJ
agb-405	175	32	turker	turker	NOUN
agb-405	175	33	,	,	PUNCT
agb-405	175	34	2021	2021	NUM
agb-405	175	35	)	)	PUNCT
agb-405	175	36	.	.	PUNCT
agb-405	176	1	statistical	statistical	ADJ
agb-405	176	2	techniques	technique	NOUN
agb-405	176	3	were	be	AUX
agb-405	176	4	employed	employ	VERB
agb-405	176	5	to	to	PART
agb-405	176	6	assess	assess	VERB
agb-405	176	7	the	the	DET
agb-405	176	8	impact	impact	NOUN
agb-405	176	9	of	of	ADP
agb-405	176	10	vat	vat	NOUN
agb-405	176	11	exemptions	exemption	NOUN
agb-405	176	12	on	on	ADP
agb-405	176	13	digital	digital	ADJ
agb-405	176	14	adoption	adoption	NOUN
agb-405	176	15	within	within	ADP
agb-405	176	16	sustainable	sustainable	ADJ
agb-405	176	17	agriculture	agriculture	NOUN
agb-405	176	18	.	.	PUNCT
agb-405	177	1	regression	regression	NOUN
agb-405	177	2	analysis	analysis	NOUN
agb-405	177	3	was	be	AUX
agb-405	177	4	conducted	conduct	VERB
agb-405	177	5	to	to	PART
agb-405	177	6	determine	determine	VERB
agb-405	177	7	how	how	SCONJ
agb-405	177	8	tax	tax	NOUN
agb-405	177	9	exemptions	exemption	NOUN
agb-405	177	10	influence	influence	VERB
agb-405	177	11	technological	technological	ADJ
agb-405	177	12	uptake	uptake	NOUN
agb-405	177	13	,	,	PUNCT
agb-405	177	14	while	while	SCONJ
agb-405	177	15	business	business	NOUN
agb-405	177	16	size	size	NOUN
agb-405	177	17	and	and	CCONJ
agb-405	177	18	operational	operational	ADJ
agb-405	177	19	characteristics	characteristic	NOUN
agb-405	177	20	were	be	AUX
agb-405	177	21	controlled	control	VERB
agb-405	177	22	for	for	ADP
agb-405	177	23	greater	great	ADJ
agb-405	177	24	accuracy	accuracy	NOUN
agb-405	177	25	.	.	PUNCT
agb-405	178	1	additionally	additionally	ADV
agb-405	178	2	,	,	PUNCT
agb-405	178	3	a	a	DET
agb-405	178	4	difference	difference	NOUN
agb-405	178	5	-	-	PUNCT
agb-405	178	6	indifferences	indifference	NOUN
agb-405	178	7	(	(	PUNCT
agb-405	178	8	did	do	AUX
agb-405	178	9	)	)	PUNCT
agb-405	178	10	analysis	analysis	NOUN
agb-405	178	11	was	be	AUX
agb-405	178	12	implemented	implement	VERB
agb-405	178	13	to	to	PART
agb-405	178	14	measure	measure	VERB
agb-405	178	15	shifts	shift	NOUN
agb-405	178	16	in	in	ADP
agb-405	178	17	digital	digital	ADJ
agb-405	178	18	adoption	adoption	NOUN
agb-405	178	19	before	before	ADP
agb-405	178	20	and	and	CCONJ
agb-405	178	21	after	after	ADP
agb-405	178	22	policy	policy	NOUN
agb-405	178	23	enactment	enactment	NOUN
agb-405	178	24	,	,	PUNCT
agb-405	178	25	ensuring	ensure	VERB
agb-405	178	26	a	a	DET
agb-405	178	27	robust	robust	ADJ
agb-405	178	28	assessment	assessment	NOUN
agb-405	178	29	of	of	ADP
agb-405	178	30	vat	vat	NOUN
agb-405	178	31	exemption	exemption	NOUN
agb-405	178	32	policies	policy	NOUN
agb-405	178	33	in	in	ADP
agb-405	178	34	advancing	advance	VERB
agb-405	178	35	digital	digital	ADJ
agb-405	178	36	transformation	transformation	NOUN
agb-405	178	37	in	in	ADP
agb-405	178	38	agriculture	agriculture	NOUN
agb-405	178	39	.	.	PUNCT
agb-405	179	1	table	table	NOUN
agb-405	179	2	1	1	NUM
agb-405	179	3	:	:	PUNCT
agb-405	179	4	descriptive	descriptive	ADJ
agb-405	179	5	statistics	statistic	NOUN
agb-405	179	6	.	.	PUNCT
agb-405	180	1	variable	variable	ADJ
agb-405	180	2	observations	observation	NOUN
agb-405	180	3	mean	mean	VERB
agb-405	180	4	std	std	X
agb-405	180	5	.	.	PROPN
agb-405	180	6	dev	dev	PROPN
agb-405	180	7	.	.	PUNCT
agb-405	181	1	min	min	PROPN
agb-405	181	2	max	max	PROPN
agb-405	181	3	digital	digital	PROPN
agb-405	181	4	transformation	transformation	NOUN
agb-405	181	5	400	400	NUM
agb-405	181	6	5864.38	5864.38	NUM
agb-405	181	7	2665.96	2665.96	NUM
agb-405	181	8	1012	1012	NUM
agb-405	181	9	10890	10890	NUM
agb-405	181	10	high	high	ADJ
agb-405	181	11	quality	quality	NOUN
agb-405	181	12	development	development	NOUN
agb-405	181	13	400	400	NUM
agb-405	181	14	0.76355	0.76355	NUM
agb-405	181	15	0.01508	0.01508	NUM
agb-405	181	16	0.5	0.5	NUM
agb-405	181	17	1.09	1.09	NUM
agb-405	181	18	sustainable	sustainable	ADJ
agb-405	181	19	agriculture	agriculture	NOUN
agb-405	181	20	400	400	NUM
agb-405	181	21	0.871275	0.871275	NUM
agb-405	181	22	0.89202	0.89202	NUM
agb-405	181	23	0.7	0.7	NUM
agb-405	181	24	1.05	1.05	NUM
agb-405	181	25	revenue	revenue	NOUN
agb-405	181	26	400	400	NUM
agb-405	181	27	1236346	1236346	NUM
agb-405	181	28	455991	455991	NUM
agb-405	181	29	50504	50504	NUM
agb-405	181	30	215821	215821	NUM
agb-405	181	31	table	table	NOUN
agb-405	181	32	1	1	NUM
agb-405	181	33	presents	present	VERB
agb-405	181	34	a	a	DET
agb-405	181	35	summary	summary	NOUN
agb-405	181	36	of	of	ADP
agb-405	181	37	the	the	DET
agb-405	181	38	dataset	dataset	NOUN
agb-405	181	39	’s	’s	PART
agb-405	181	40	400	400	NUM
agb-405	181	41	entries	entry	NOUN
agb-405	181	42	,	,	PUNCT
agb-405	181	43	illustrating	illustrate	VERB
agb-405	181	44	the	the	DET
agb-405	181	45	distribution	distribution	NOUN
agb-405	181	46	and	and	CCONJ
agb-405	181	47	average	average	ADJ
agb-405	181	48	levels	level	NOUN
agb-405	181	49	of	of	ADP
agb-405	181	50	key	key	ADJ
agb-405	181	51	variables	variable	NOUN
agb-405	181	52	.	.	PUNCT
agb-405	182	1	digital	digital	ADJ
agb-405	182	2	transformation	transformation	NOUN
agb-405	182	3	scores	score	NOUN
agb-405	182	4	exhibit	exhibit	VERB
agb-405	182	5	significant	significant	ADJ
agb-405	182	6	variation	variation	NOUN
agb-405	182	7	,	,	PUNCT
agb-405	182	8	with	with	ADP
agb-405	182	9	an	an	DET
agb-405	182	10	average	average	NOUN
agb-405	182	11	of	of	ADP
agb-405	182	12	5,864.38	5,864.38	NUM
agb-405	182	13	and	and	CCONJ
agb-405	182	14	a	a	DET
agb-405	182	15	standard	standard	ADJ
agb-405	182	16	deviation	deviation	NOUN
agb-405	182	17	of	of	ADP
agb-405	182	18	2,665.964	2,665.964	NUM
agb-405	182	19	,	,	PUNCT
agb-405	182	20	reflecting	reflect	VERB
agb-405	182	21	disparities	disparity	NOUN
agb-405	182	22	in	in	ADP
agb-405	182	23	technological	technological	ADJ
agb-405	182	24	adoption	adoption	NOUN
agb-405	182	25	among	among	ADP
agb-405	182	26	enterprises	enterprise	NOUN
agb-405	182	27	.	.	PUNCT
agb-405	183	1	the	the	DET
agb-405	183	2	recorded	record	VERB
agb-405	183	3	values	value	NOUN
agb-405	183	4	range	range	VERB
agb-405	183	5	from	from	ADP
agb-405	183	6	1,012	1,012	NUM
agb-405	183	7	to	to	ADP
agb-405	183	8	10,890	10,890	NUM
agb-405	183	9	,	,	PUNCT
agb-405	183	10	highlighting	highlight	VERB
agb-405	183	11	differences	difference	NOUN
agb-405	183	12	in	in	ADP
agb-405	183	13	the	the	DET
agb-405	183	14	extent	extent	NOUN
agb-405	183	15	of	of	ADP
agb-405	183	16	digital	digital	ADJ
agb-405	183	17	tool	tool	NOUN
agb-405	183	18	implementation	implementation	NOUN
agb-405	183	19	.	.	PUNCT
agb-405	184	1	high	high	ADJ
agb-405	184	2	-	-	PUNCT
agb-405	184	3	quality	quality	NOUN
agb-405	184	4	development	development	NOUN
agb-405	184	5	demonstrates	demonstrate	VERB
agb-405	184	6	a	a	DET
agb-405	184	7	mean	mean	ADJ
agb-405	184	8	score	score	NOUN
agb-405	184	9	of	of	ADP
agb-405	184	10	0.76355	0.76355	NUM
agb-405	184	11	,	,	PUNCT
agb-405	184	12	with	with	ADP
agb-405	184	13	a	a	DET
agb-405	184	14	standard	standard	ADJ
agb-405	184	15	deviation	deviation	NOUN
agb-405	184	16	of	of	ADP
agb-405	184	17	0.1507655	0.1507655	NUM
agb-405	184	18	,	,	PUNCT
agb-405	184	19	indicating	indicate	VERB
agb-405	184	20	that	that	SCONJ
agb-405	184	21	while	while	SCONJ
agb-405	184	22	businesses	business	NOUN
agb-405	184	23	prioritise	prioritise	VERB
agb-405	184	24	quality	quality	NOUN
agb-405	184	25	improvements	improvement	NOUN
agb-405	184	26	,	,	PUNCT
agb-405	184	27	their	their	PRON
agb-405	184	28	approaches	approach	NOUN
agb-405	184	29	vary	vary	VERB
agb-405	184	30	.	.	PUNCT
agb-405	185	1	sustainable	sustainable	ADJ
agb-405	185	2	agriculture	agriculture	NOUN
agb-405	185	3	maintains	maintain	VERB
agb-405	185	4	consistently	consistently	ADV
agb-405	185	5	high	high	ADJ
agb-405	185	6	performance	performance	NOUN
agb-405	185	7	,	,	PUNCT
agb-405	185	8	with	with	ADP
agb-405	185	9	an	an	DET
agb-405	185	10	average	average	ADJ
agb-405	185	11	score	score	NOUN
agb-405	185	12	of	of	ADP
agb-405	185	13	0.871275	0.871275	NUM
agb-405	185	14	and	and	CCONJ
agb-405	185	15	a	a	DET
agb-405	185	16	standard	standard	ADJ
agb-405	185	17	deviation	deviation	NOUN
agb-405	185	18	of	of	ADP
agb-405	185	19	0.0892021	0.0892021	NUM
agb-405	185	20	,	,	PUNCT
agb-405	185	21	suggesting	suggest	VERB
agb-405	185	22	stable	stable	ADJ
agb-405	185	23	ecofriendly	ecofriendly	ADV
agb-405	185	24	practices	practice	NOUN
agb-405	185	25	across	across	ADP
agb-405	185	26	enterprises	enterprise	NOUN
agb-405	185	27	,	,	PUNCT
agb-405	185	28	with	with	ADP
agb-405	185	29	values	value	NOUN
agb-405	185	30	ranging	range	VERB
agb-405	185	31	between	between	ADP
agb-405	185	32	0.7	0.7	NUM
agb-405	185	33	and	and	CCONJ
agb-405	185	34	1.05	1.05	NUM
agb-405	185	35	.	.	PUNCT
agb-405	186	1	revenue	revenue	NOUN
agb-405	186	2	exhibits	exhibit	VERB
agb-405	186	3	considerable	considerable	ADJ
agb-405	186	4	heterogeneity	heterogeneity	NOUN
agb-405	186	5	,	,	PUNCT
agb-405	186	6	with	with	ADP
agb-405	186	7	an	an	DET
agb-405	186	8	average	average	NOUN
agb-405	186	9	of	of	ADP
agb-405	186	10	126,345.8	126,345.8	NUM
agb-405	186	11	and	and	CCONJ
agb-405	186	12	a	a	DET
agb-405	186	13	standard	standard	ADJ
agb-405	186	14	deviation	deviation	NOUN
agb-405	186	15	of	of	ADP
agb-405	186	16	45,599.68	45,599.68	NUM
agb-405	186	17	,	,	PUNCT
agb-405	186	18	reflecting	reflect	VERB
agb-405	186	19	financial	financial	ADJ
agb-405	186	20	diversity	diversity	NOUN
agb-405	186	21	among	among	ADP
agb-405	186	22	enterprises	enterprise	NOUN
agb-405	186	23	.	.	PUNCT
agb-405	187	1	the	the	DET
agb-405	187	2	revenue	revenue	NOUN
agb-405	187	3	range	range	NOUN
agb-405	187	4	spans	span	VERB
agb-405	187	5	from	from	ADP
agb-405	187	6	50,504	50,504	NUM
agb-405	187	7	to	to	ADP
agb-405	187	8	215,821	215,821	NUM
agb-405	187	9	,	,	PUNCT
agb-405	187	10	demonstrating	demonstrate	VERB
agb-405	187	11	strong	strong	ADJ
agb-405	187	12	fluctuations	fluctuation	NOUN
agb-405	187	13	across	across	ADP
agb-405	187	14	businesses	business	NOUN
agb-405	187	15	.	.	PUNCT
agb-405	188	1	these	these	DET
agb-405	188	2	descriptive	descriptive	ADJ
agb-405	188	3	statistics	statistic	NOUN
agb-405	188	4	provide	provide	VERB
agb-405	188	5	a	a	DET
agb-405	188	6	robust	robust	ADJ
agb-405	188	7	foundation	foundation	NOUN
agb-405	188	8	for	for	ADP
agb-405	188	9	analysing	analyse	VERB
agb-405	188	10	the	the	DET
agb-405	188	11	impact	impact	NOUN
agb-405	188	12	of	of	ADP
agb-405	188	13	vat	vat	NOUN
agb-405	188	14	exemption	exemption	NOUN
agb-405	188	15	policies	policy	NOUN
agb-405	188	16	on	on	ADP
agb-405	188	17	digital	digital	ADJ
agb-405	188	18	transformation	transformation	NOUN
agb-405	188	19	within	within	ADP
agb-405	188	20	sustainable	sustainable	ADJ
agb-405	188	21	agricultural	agricultural	ADJ
agb-405	188	22	firms	firm	NOUN
agb-405	188	23	.	.	PUNCT
agb-405	189	1	table	table	NOUN
agb-405	189	2	2	2	NUM
agb-405	189	3	:	:	PUNCT
agb-405	189	4	regression	regression	VERB
agb-405	189	5	analysis	analysis	NOUN
agb-405	189	6	.	.	PUNCT
agb-405	190	1	difference	difference	NOUN
agb-405	190	2	-	-	PUNCT
agb-405	190	3	in	in	ADP
agb-405	190	4	-	-	PUNCT
agb-405	190	5	differences	difference	NOUN
agb-405	190	6	(	(	PUNCT
agb-405	190	7	did	do	AUX
agb-405	190	8	)	)	PUNCT
agb-405	190	9	analysis	analysis	NOUN
agb-405	190	10	did	do	AUX
agb-405	190	11	regression	regression	VERB
agb-405	190	12	linear	linear	ADJ
agb-405	190	13	regression	regression	NOUN
agb-405	190	14	number	number	NOUN
agb-405	190	15	of	of	ADP
agb-405	190	16	obs	obs	PROPN
agb-405	190	17	=	=	PROPN
agb-405	190	18	400	400	NUM
agb-405	190	19	f	f	NOUN
agb-405	190	20	(	(	PUNCT
agb-405	190	21	6	6	NUM
agb-405	190	22	,	,	PUNCT
agb-405	190	23	393	393	NUM
agb-405	190	24	)	)	PUNCT
agb-405	190	25	=	=	SYM
agb-405	190	26	5.87	5.87	NUM
agb-405	190	27	prob	prob	NOUN
agb-405	190	28	>	>	X
agb-405	190	29	f	f	X
agb-405	191	1	=	=	NOUN
agb-405	191	2	0.0001	0.0001	NUM
agb-405	191	3	r	r	NOUN
agb-405	191	4	-	-	PUNCT
agb-405	191	5	squared	square	VERB
agb-405	191	6	=	=	SYM
agb-405	191	7	0.152	0.152	NUM
agb-405	191	8	root	root	NOUN
agb-405	191	9	mse	mse	NOUN
agb-405	191	10	=	=	SYM
agb-405	191	11	2120.5	2120.5	NUM
agb-405	191	12	robust	robust	ADJ
agb-405	191	13	digital	digital	ADJ
agb-405	191	14	transformation	transformation	NOUN
agb-405	191	15	co	co	ADJ
agb-405	191	16	-	-	ADJ
agb-405	191	17	efficient	efficient	ADJ
agb-405	191	18	std	std	NOUN
agb-405	191	19	.	.	PUNCT
agb-405	192	1	err	err	PROPN
agb-405	192	2	.	.	PUNCT
agb-405	193	1	t	t	PROPN
agb-405	193	2	p	p	X
agb-405	193	3	>	>	X
agb-405	193	4	t	t	X
agb-405	194	1	[	[	X
agb-405	194	2	95	95	NUM
agb-405	194	3	%	%	NOUN
agb-405	194	4	conf	conf	NOUN
agb-405	194	5	.	.	PUNCT
agb-405	195	1	interval	interval	NOUN
agb-405	195	2	]	]	PUNCT
agb-405	195	3	interaction	interaction	NOUN
agb-405	195	4	-135.55	-135.55	PROPN
agb-405	195	5	117.3221	117.3221	NUM
agb-405	195	6	-1.16	-1.16	NUM
agb-405	195	7	0.249	0.249	NUM
agb-405	195	8	-366.208	-366.208	PROPN
agb-405	195	9	95.10697	95.10697	NUM
agb-405	195	10	post	post	NOUN
agb-405	195	11	policy	policy	NOUN
agb-405	195	12	195.8297	195.8297	NUM
agb-405	195	13	83.61755	83.61755	NUM
agb-405	195	14	2.34	2.34	NUM
agb-405	195	15	0.02	0.02	NUM
agb-405	195	16	31.43607	31.43607	NUM
agb-405	195	17	360.2234	360.2234	NUM
agb-405	195	18	treated	treat	VERB
agb-405	195	19	273837.2	273837.2	NUM
agb-405	195	20	236796.8	236796.8	NUM
agb-405	195	21	1.16	1.16	NUM
agb-405	195	22	0.248	0.248	NUM
agb-405	195	23	-191710	-191710	PROPN
agb-405	195	24	739384.1	739384.1	NUM
agb-405	195	25	high	high	ADJ
agb-405	195	26	quality	quality	NOUN
agb-405	195	27	development	development	NOUN
agb-405	195	28	-398.474	-398.474	PROPN
agb-405	195	29	896.7568	896.7568	NUM
agb-405	195	30	-0.44	-0.44	VERB
agb-405	195	31	0.657	0.657	NUM
agb-405	195	32	-2161.51	-2161.51	PROPN
agb-405	195	33	1364.567	1364.567	NUM
agb-405	195	34	sustainable	sustainable	ADJ
agb-405	195	35	agriculture	agriculture	NOUN
agb-405	195	36	-1531.58	-1531.58	PROPN
agb-405	195	37	1499.742	1499.742	PROPN
agb-405	195	38	-1.02	-1.02	NUM
agb-405	195	39	0.308	0.308	NUM
agb-405	195	40	-4480.1	-4480.1	SYM
agb-405	195	41	1416.944	1416.944	NUM
agb-405	195	42	revenue	revenue	NOUN
agb-405	195	43	0.002425	0.002425	NUM
agb-405	195	44	0.0028928	0.0028928	NUM
agb-405	195	45	0.84	0.84	NUM
agb-405	195	46	0.402	0.402	NUM
agb-405	195	47	-0.00326	-0.00326	NOUN
agb-405	195	48	0.008112	0.008112	NUM
agb-405	195	49	_	_	PUNCT
agb-405	195	50	cons	con	NOUN
agb-405	195	51	-388192	-388192	VERB
agb-405	195	52	168544.8	168544.8	NUM
agb-405	195	53	-2.3	-2.3	NOUN
agb-405	195	54	0.022	0.022	NUM
agb-405	195	55	-719555	-719555	PROPN
agb-405	195	56	-56830.1	-56830.1	PROPN
agb-405	195	57	table	table	NOUN
agb-405	195	58	2	2	NUM
agb-405	195	59	presents	present	VERB
agb-405	195	60	the	the	DET
agb-405	195	61	results	result	NOUN
agb-405	195	62	of	of	ADP
agb-405	195	63	the	the	DET
agb-405	195	64	difference	difference	NOUN
agb-405	195	65	-	-	PUNCT
agb-405	195	66	indifferences	indifference	NOUN
agb-405	195	67	regression	regression	NOUN
agb-405	195	68	,	,	PUNCT
agb-405	195	69	evaluating	evaluate	VERB
agb-405	195	70	the	the	DET
agb-405	195	71	impact	impact	NOUN
agb-405	195	72	of	of	ADP
agb-405	195	73	vat	vat	NOUN
agb-405	195	74	exemptions	exemption	NOUN
agb-405	195	75	on	on	ADP
agb-405	195	76	digital	digital	ADJ
agb-405	195	77	transformation	transformation	NOUN
agb-405	195	78	in	in	ADP
agb-405	195	79	green	green	ADJ
agb-405	195	80	agricultural	agricultural	ADJ
agb-405	195	81	enterprises	enterprise	NOUN
agb-405	195	82	.	.	PUNCT
agb-405	196	1	analysis	analysis	NOUN
agb-405	196	2	of	of	ADP
agb-405	196	3	400	400	NUM
agb-405	196	4	observations	observation	NOUN
agb-405	196	5	indicates	indicate	VERB
agb-405	196	6	that	that	SCONJ
agb-405	196	7	the	the	DET
agb-405	196	8	included	include	VERB
agb-405	196	9	factors	factor	NOUN
agb-405	196	10	account	account	VERB
agb-405	196	11	for	for	ADP
agb-405	196	12	only	only	ADV
agb-405	196	13	2.21	2.21	NUM
agb-405	196	14	%	%	NOUN
agb-405	196	15	of	of	ADP
agb-405	196	16	the	the	DET
agb-405	196	17	variation	variation	NOUN
agb-405	196	18	in	in	ADP
agb-405	196	19	digital	digital	ADJ
agb-405	196	20	transformation	transformation	NOUN
agb-405	196	21	outcomes	outcome	NOUN
agb-405	196	22	.	.	PUNCT
agb-405	197	1	while	while	SCONJ
agb-405	197	2	the	the	DET
agb-405	197	3	overall	overall	ADJ
agb-405	197	4	model	model	NOUN
agb-405	197	5	lacks	lack	VERB
agb-405	197	6	statistical	statistical	ADJ
agb-405	197	7	significance	significance	NOUN
agb-405	197	8	,	,	PUNCT
agb-405	197	9	the	the	DET
agb-405	197	10	post	post	ADJ
agb-405	197	11	-	-	ADJ
agb-405	197	12	policy	policy	ADJ
agb-405	197	13	effect	effect	NOUN
agb-405	197	14	(	(	PUNCT
agb-405	197	15	195.83	195.83	NUM
agb-405	197	16	)	)	PUNCT
agb-405	197	17	is	be	AUX
agb-405	197	18	significant	significant	ADJ
agb-405	197	19	at	at	ADP
agb-405	197	20	p	p	NOUN
agb-405	197	21	=	=	NOUN
agb-405	197	22	0.02	0.02	NUM
agb-405	197	23	,	,	PUNCT
agb-405	197	24	suggesting	suggest	VERB
agb-405	197	25	that	that	SCONJ
agb-405	197	26	vat	vat	NOUN
agb-405	197	27	exemption	exemption	NOUN
agb-405	197	28	policies	policy	NOUN
agb-405	197	29	contribute	contribute	VERB
agb-405	197	30	to	to	ADP
agb-405	197	31	digital	digital	ADJ
agb-405	197	32	adoption	adoption	NOUN
agb-405	197	33	within	within	ADP
agb-405	197	34	an	an	DET
agb-405	197	35	estimated	estimate	VERB
agb-405	197	36	range	range	NOUN
agb-405	197	37	of	of	ADP
agb-405	197	38	31.436	31.436	NUM
agb-405	197	39	to	to	ADP
agb-405	197	40	360.223	360.223	NUM
agb-405	197	41	.	.	PUNCT
agb-405	198	1	however	however	ADV
agb-405	198	2	,	,	PUNCT
agb-405	198	3	the	the	DET
agb-405	198	4	model	model	NOUN
agb-405	198	5	exhibits	exhibit	VERB
agb-405	198	6	uncertainty	uncertainty	NOUN
agb-405	198	7	regarding	regard	VERB
agb-405	198	8	both	both	CCONJ
agb-405	198	9	the	the	DET
agb-405	198	10	interaction	interaction	NOUN
agb-405	198	11	term	term	NOUN
agb-405	198	12	and	and	CCONJ
agb-405	198	13	treatment	treatment	NOUN
agb-405	198	14	effects	effect	NOUN
agb-405	198	15	,	,	PUNCT
agb-405	198	16	as	as	ADP
agb-405	198	17	their	their	PRON
agb-405	198	18	p	p	NOUN
agb-405	198	19	-	-	PUNCT
agb-405	198	20	values	value	NOUN
agb-405	198	21	(	(	PUNCT
agb-405	198	22	0.249	0.249	NUM
agb-405	198	23	and	and	CCONJ
agb-405	198	24	0.248	0.248	NUM
agb-405	198	25	,	,	PUNCT
agb-405	198	26	respectively	respectively	ADV
agb-405	198	27	)	)	PUNCT
agb-405	198	28	and	and	CCONJ
agb-405	198	29	wide	wide	ADJ
agb-405	198	30	confidence	confidence	NOUN
agb-405	198	31	intervals	interval	NOUN
agb-405	198	32	suggest	suggest	VERB
agb-405	198	33	limited	limited	ADJ
agb-405	198	34	reliability	reliability	NOUN
agb-405	198	35	.	.	PUNCT
agb-405	199	1	additionally	additionally	ADV
agb-405	199	2	,	,	PUNCT
agb-405	199	3	high	high	ADJ
agb-405	199	4	-	-	PUNCT
agb-405	199	5	quality	quality	NOUN
agb-405	199	6	development	development	NOUN
agb-405	199	7	(	(	PUNCT
agb-405	199	8	-398.47	-398.47	PROPN
agb-405	199	9	)	)	PUNCT
agb-405	199	10	and	and	CCONJ
agb-405	199	11	sustainable	sustainable	ADJ
agb-405	199	12	agriculture	agriculture	NOUN
agb-405	199	13	(	(	PUNCT
agb-405	199	14	-1,531.576	-1,531.576	ADJ
agb-405	199	15	)	)	PUNCT
agb-405	199	16	do	do	AUX
agb-405	199	17	not	not	PART
agb-405	199	18	yield	yield	VERB
agb-405	199	19	statistically	statistically	ADV
agb-405	199	20	significant	significant	ADJ
agb-405	199	21	contributions	contribution	NOUN
agb-405	199	22	,	,	PUNCT
agb-405	199	23	with	with	ADP
agb-405	199	24	p	p	NOUN
agb-405	199	25	-	-	PUNCT
agb-405	199	26	values	value	NOUN
agb-405	199	27	of	of	ADP
agb-405	199	28	0.657	0.657	NUM
agb-405	199	29	and	and	CCONJ
agb-405	199	30	0.308	0.308	NUM
agb-405	199	31	,	,	PUNCT
agb-405	199	32	respectively	respectively	ADV
agb-405	199	33	.	.	PUNCT
agb-405	200	1	revenue	revenue	NOUN
agb-405	200	2	increases	increase	NOUN
agb-405	200	3	also	also	ADV
agb-405	200	4	appear	appear	VERB
agb-405	200	5	to	to	PART
agb-405	200	6	have	have	VERB
agb-405	200	7	minimal	minimal	ADJ
agb-405	200	8	influence	influence	NOUN
agb-405	200	9	,	,	PUNCT
agb-405	200	10	lacking	lack	VERB
agb-405	200	11	statistical	statistical	ADJ
agb-405	200	12	significance	significance	NOUN
agb-405	200	13	(	(	PUNCT
agb-405	200	14	p	p	NOUN
agb-405	200	15	=	=	NOUN
agb-405	200	16	0.402	0.402	NUM
agb-405	200	17	)	)	PUNCT
agb-405	200	18	.	.	PUNCT
agb-405	201	1	the	the	DET
agb-405	201	2	significance	significance	NOUN
agb-405	201	3	test	test	NOUN
agb-405	201	4	highlights	highlight	VERB
agb-405	201	5	the	the	DET
agb-405	201	6	substantial	substantial	ADJ
agb-405	201	7	impact	impact	NOUN
agb-405	201	8	of	of	ADP
agb-405	201	9	the	the	DET
agb-405	201	10	constant	constant	ADJ
agb-405	201	11	term	term	NOUN
agb-405	201	12	(	(	PUNCT
agb-405	201	13	-388,192.4	-388,192.4	NUM
agb-405	201	14	)	)	PUNCT
agb-405	201	15	,	,	PUNCT
agb-405	201	16	which	which	PRON
agb-405	201	17	remains	remain	VERB
agb-405	201	18	statistically	statistically	ADV
agb-405	201	19	significant	significant	ADJ
agb-405	201	20	(	(	PUNCT
agb-405	201	21	p	p	X
agb-405	201	22	=	=	NOUN
agb-405	201	23	0.022	0.022	NUM
agb-405	201	24	)	)	PUNCT
agb-405	201	25	,	,	PUNCT
agb-405	201	26	suggesting	suggest	VERB
agb-405	201	27	that	that	SCONJ
agb-405	201	28	unobserved	unobserved	ADJ
agb-405	201	29	factors	factor	NOUN
agb-405	201	30	influence	influence	VERB
agb-405	201	31	digital	digital	ADJ
agb-405	201	32	transformation	transformation	NOUN
agb-405	201	33	.	.	PUNCT
agb-405	202	1	these	these	DET
agb-405	202	2	findings	finding	NOUN
agb-405	202	3	confirm	confirm	VERB
agb-405	202	4	that	that	SCONJ
agb-405	202	5	policy	policy	NOUN
agb-405	202	6	implementation	implementation	NOUN
agb-405	202	7	supports	support	VERB
agb-405	202	8	digital	digital	ADJ
agb-405	202	9	adoption	adoption	NOUN
agb-405	202	10	in	in	ADP
agb-405	202	11	sustainable	sustainable	ADJ
agb-405	202	12	agriculture	agriculture	NOUN
agb-405	202	13	;	;	PUNCT
agb-405	202	14	however	however	ADV
agb-405	202	15	,	,	PUNCT
agb-405	202	16	the	the	DET
agb-405	202	17	low	low	ADJ
agb-405	202	18	r²	r²	NOUN
agb-405	202	19	value	value	NOUN
agb-405	202	20	indicates	indicate	VERB
agb-405	202	21	that	that	SCONJ
agb-405	202	22	additional	additional	ADJ
agb-405	202	23	factors	factor	NOUN
agb-405	202	24	must	must	AUX
agb-405	202	25	be	be	AUX
agb-405	202	26	explored	explore	VERB
agb-405	202	27	to	to	PART
agb-405	202	28	gain	gain	VERB
agb-405	202	29	a	a	DET
agb-405	202	30	more	more	ADV
agb-405	202	31	comprehensive	comprehensive	ADJ
agb-405	202	32	understanding	understanding	NOUN
agb-405	202	33	of	of	ADP
agb-405	202	34	digital	digital	ADJ
agb-405	202	35	progress	progress	NOUN
agb-405	202	36	in	in	ADP
agb-405	202	37	these	these	DET
agb-405	202	38	enterprises	enterprise	NOUN
agb-405	202	39	.	.	PUNCT
agb-405	203	1	agbioforum	agbioforum	NOUN
agb-405	203	2	,	,	PUNCT
agb-405	203	3	26(3	26(3	NUM
agb-405	203	4	)	)	PUNCT
agb-405	203	5	,	,	PUNCT
agb-405	203	6	2024	2024	NUM
agb-405	203	7	|	|	ADV
agb-405	203	8	101	101	NUM
agb-405	203	9	yang	yang	PROPN
agb-405	203	10	&	&	CCONJ
agb-405	203	11	rasiah	rasiah	PROPN
agb-405	203	12	—	—	PUNCT
agb-405	203	13	how	how	SCONJ
agb-405	203	14	can	can	AUX
agb-405	203	15	vat	vat	VERB
agb-405	203	16	exemption	exemption	NOUN
agb-405	203	17	policies	policy	NOUN
agb-405	203	18	promote	promote	VERB
agb-405	203	19	the	the	DET
agb-405	203	20	digital	digital	ADJ
agb-405	203	21	transformation	transformation	NOUN
agb-405	203	22	of	of	ADP
agb-405	203	23	green	green	ADJ
agb-405	203	24	agricultural	agricultural	ADJ
agb-405	203	25	enterprises	enterprise	NOUN
agb-405	203	26	...	...	PUNCT
agb-405	203	27	table	table	NOUN
agb-405	204	1	3	3	NUM
agb-405	204	2	:	:	PUNCT
agb-405	204	3	predictive	predictive	ADJ
agb-405	204	4	margins	margin	NOUN
agb-405	204	5	.	.	PUNCT
agb-405	205	1	visualize	visualize	VERB
agb-405	205	2	marginal	marginal	ADJ
agb-405	205	3	effects	effect	NOUN
agb-405	205	4	predictive	predictive	ADJ
agb-405	205	5	margins	margin	NOUN
agb-405	205	6	number	number	NOUN
agb-405	205	7	of	of	ADP
agb-405	205	8	observations	observation	NOUN
agb-405	205	9	=	=	SYM
agb-405	205	10	400	400	NUM
agb-405	205	11	model	model	NOUN
agb-405	205	12	vce	vce	NOUN
agb-405	205	13	:	:	PUNCT
agb-405	205	14	robust	robust	ADJ
agb-405	205	15	expression	expression	NOUN
agb-405	205	16	linear	linear	NOUN
agb-405	205	17	prediction	prediction	NOUN
agb-405	205	18	predict	predict	VERB
agb-405	205	19	(	(	PUNCT
agb-405	205	20	)	)	PUNCT
agb-405	205	21	1._at	1._at	NUM
agb-405	205	22	post	post	NOUN
agb-405	205	23	policy	policy	NOUN
agb-405	205	24	=	=	SYM
agb-405	205	25	0	0	NUM
agb-405	205	26	treated	treat	VERB
agb-405	205	27	=	=	SYM
agb-405	205	28	0	0	NUM
agb-405	205	29	2._at	2._at	NOUN
agb-405	205	30	post	post	NOUN
agb-405	205	31	policy	policy	NOUN
agb-405	205	32	=	=	SYM
agb-405	205	33	0	0	NUM
agb-405	205	34	treated	treat	VERB
agb-405	205	35	=	=	SYM
agb-405	205	36	1	1	NUM
agb-405	205	37	3._at	3._at	NUM
agb-405	205	38	post	post	NOUN
agb-405	205	39	policy	policy	NOUN
agb-405	205	40	=	=	SYM
agb-405	205	41	1	1	NUM
agb-405	205	42	treated	treat	VERB
agb-405	205	43	=	=	SYM
agb-405	205	44	0	0	NUM
agb-405	205	45	4._at	4._at	NOUN
agb-405	205	46	post	post	NOUN
agb-405	205	47	policy	policy	NOUN
agb-405	205	48	=	=	SYM
agb-405	205	49	1	1	NUM
agb-405	205	50	treated	treat	VERB
agb-405	205	51	=	=	SYM
agb-405	205	52	1	1	NUM
agb-405	205	53	table	table	NOUN
agb-405	205	54	3	3	NUM
agb-405	205	55	presents	present	VERB
agb-405	205	56	the	the	DET
agb-405	205	57	results	result	NOUN
agb-405	205	58	from	from	ADP
agb-405	205	59	the	the	DET
agb-405	205	60	did	did	ADJ
agb-405	205	61	model	model	NOUN
agb-405	205	62	,	,	PUNCT
agb-405	205	63	illustrating	illustrate	VERB
agb-405	205	64	changes	change	NOUN
agb-405	205	65	in	in	ADP
agb-405	205	66	digital	digital	ADJ
agb-405	205	67	transformation	transformation	NOUN
agb-405	205	68	following	follow	VERB
agb-405	205	69	the	the	DET
agb-405	205	70	implementation	implementation	NOUN
agb-405	205	71	of	of	ADP
agb-405	205	72	vat	vat	NOUN
agb-405	205	73	exemption	exemption	NOUN
agb-405	205	74	policies	policy	NOUN
agb-405	205	75	.	.	PUNCT
agb-405	206	1	the	the	DET
agb-405	206	2	model	model	NOUN
agb-405	206	3	captures	capture	VERB
agb-405	206	4	the	the	DET
agb-405	206	5	combined	combine	VERB
agb-405	206	6	effects	effect	NOUN
agb-405	206	7	of	of	ADP
agb-405	206	8	policy	policy	NOUN
agb-405	206	9	measures	measure	NOUN
agb-405	206	10	and	and	CCONJ
agb-405	206	11	treatment	treatment	NOUN
agb-405	206	12	status	status	NOUN
agb-405	206	13	on	on	ADP
agb-405	206	14	digital	digital	ADJ
agb-405	206	15	adoption	adoption	NOUN
agb-405	206	16	.	.	PUNCT
agb-405	207	1	the	the	DET
agb-405	207	2	baseline	baseline	PROPN
agb-405	207	3	results	result	NOUN
agb-405	207	4	derive	derive	VERB
agb-405	207	5	from	from	ADP
agb-405	207	6	pre	pre	ADJ
agb-405	207	7	-	-	ADJ
agb-405	207	8	policy	policy	ADJ
agb-405	207	9	control	control	NOUN
agb-405	207	10	group	group	NOUN
agb-405	207	11	enterprises	enterprise	NOUN
agb-405	207	12	,	,	PUNCT
agb-405	207	13	where	where	SCONJ
agb-405	207	14	vat	vat	NOUN
agb-405	207	15	exemption	exemption	NOUN
agb-405	207	16	status	status	NOUN
agb-405	207	17	was	be	AUX
agb-405	207	18	set	set	VERB
agb-405	207	19	to	to	ADP
agb-405	207	20	zero	zero	NUM
agb-405	207	21	for	for	ADP
agb-405	207	22	both	both	DET
agb-405	207	23	post	post	ADJ
agb-405	207	24	-	-	NOUN
agb-405	207	25	policy	policy	NOUN
agb-405	207	26	and	and	CCONJ
agb-405	207	27	treated	treat	VERB
agb-405	207	28	variables	variable	NOUN
agb-405	207	29	.	.	PUNCT
agb-405	208	1	this	this	PRON
agb-405	208	2	establishes	establish	VERB
agb-405	208	3	the	the	DET
agb-405	208	4	initial	initial	ADJ
agb-405	208	5	conditions	condition	NOUN
agb-405	208	6	before	before	ADP
agb-405	208	7	policy	policy	NOUN
agb-405	208	8	implementation	implementation	NOUN
agb-405	208	9	.	.	PUNCT
agb-405	209	1	enterprises	enterprise	NOUN
agb-405	209	2	receiving	receive	VERB
agb-405	209	3	treatment	treatment	NOUN
agb-405	209	4	are	be	AUX
agb-405	209	5	represented	represent	VERB
agb-405	209	6	by	by	ADP
agb-405	209	7	margin	margin	NOUN
agb-405	209	8	2	2	NUM
agb-405	209	9	.	.	X
agb-405	210	1	_	_	NOUN
agb-405	210	2	at	at	ADP
agb-405	210	3	,	,	PUNCT
agb-405	210	4	reflecting	reflect	VERB
agb-405	210	5	their	their	PRON
agb-405	210	6	baseline	baseline	NOUN
agb-405	210	7	outcomes	outcome	NOUN
agb-405	210	8	before	before	SCONJ
agb-405	210	9	the	the	DET
agb-405	210	10	policy	policy	NOUN
agb-405	210	11	was	be	AUX
agb-405	210	12	enacted	enact	VERB
agb-405	210	13	(	(	PUNCT
agb-405	210	14	postpolicy	postpolicy	NOUN
agb-405	210	15	=	=	SYM
agb-405	210	16	0	0	NUM
agb-405	210	17	,	,	PUNCT
agb-405	210	18	treated	treat	VERB
agb-405	210	19	=	=	NOUN
agb-405	210	20	1	1	NUM
agb-405	210	21	)	)	PUNCT
agb-405	210	22	.	.	PUNCT
agb-405	211	1	this	this	DET
agb-405	211	2	margin	margin	NOUN
agb-405	211	3	highlights	highlight	VERB
agb-405	211	4	the	the	DET
agb-405	211	5	preexisting	preexist	VERB
agb-405	211	6	differences	difference	NOUN
agb-405	211	7	between	between	ADP
agb-405	211	8	the	the	DET
agb-405	211	9	treated	treat	VERB
agb-405	211	10	and	and	CCONJ
agb-405	211	11	control	control	NOUN
agb-405	211	12	groups	group	NOUN
agb-405	211	13	.	.	PUNCT
agb-405	212	1	the	the	DET
agb-405	212	2	third	third	ADJ
agb-405	212	3	outcome	outcome	NOUN
agb-405	212	4	estimate	estimate	NOUN
agb-405	212	5	reflects	reflect	VERB
agb-405	212	6	the	the	DET
agb-405	212	7	expected	expect	VERB
agb-405	212	8	digital	digital	ADJ
agb-405	212	9	transformation	transformation	NOUN
agb-405	212	10	in	in	ADP
agb-405	212	11	the	the	DET
agb-405	212	12	control	control	NOUN
agb-405	212	13	group	group	NOUN
agb-405	212	14	after	after	ADP
agb-405	212	15	policy	policy	NOUN
agb-405	212	16	implementation	implementation	NOUN
agb-405	212	17	,	,	PUNCT
agb-405	212	18	capturing	capture	VERB
agb-405	212	19	the	the	DET
agb-405	212	20	policy	policy	NOUN
agb-405	212	21	’s	’s	PART
agb-405	212	22	isolated	isolated	ADJ
agb-405	212	23	effect	effect	NOUN
agb-405	212	24	on	on	ADP
agb-405	212	25	untreated	untreated	ADJ
agb-405	212	26	enterprises	enterprise	NOUN
agb-405	212	27	.	.	PUNCT
agb-405	213	1	the	the	DET
agb-405	213	2	fourth	fourth	ADJ
agb-405	213	3	margin	margin	NOUN
agb-405	213	4	(	(	PUNCT
agb-405	213	5	4._at	4._at	NOUN
agb-405	213	6	)	)	PUNCT
agb-405	213	7	provides	provide	VERB
agb-405	213	8	the	the	DET
agb-405	213	9	projected	project	VERB
agb-405	213	10	outcomes	outcome	NOUN
agb-405	213	11	for	for	ADP
agb-405	213	12	the	the	DET
agb-405	213	13	treatment	treatment	NOUN
agb-405	213	14	group	group	NOUN
agb-405	213	15	postpolicy	postpolicy	NOUN
agb-405	213	16	,	,	PUNCT
agb-405	213	17	with	with	ADP
agb-405	213	18	both	both	CCONJ
agb-405	213	19	post	post	ADJ
agb-405	213	20	-	-	NOUN
agb-405	213	21	policy	policy	NOUN
agb-405	213	22	and	and	CCONJ
agb-405	213	23	treated	treat	VERB
agb-405	213	24	variables	variable	NOUN
agb-405	213	25	set	set	VERB
agb-405	213	26	to	to	ADP
agb-405	213	27	1	1	NUM
agb-405	213	28	.	.	PUNCT
agb-405	214	1	this	this	DET
agb-405	214	2	margin	margin	NOUN
agb-405	214	3	quantifies	quantify	VERB
agb-405	214	4	the	the	DET
agb-405	214	5	combined	combine	VERB
agb-405	214	6	impact	impact	NOUN
agb-405	214	7	of	of	ADP
agb-405	214	8	policy	policy	NOUN
agb-405	214	9	adoption	adoption	NOUN
agb-405	214	10	and	and	CCONJ
agb-405	214	11	treatment	treatment	NOUN
agb-405	214	12	status	status	NOUN
agb-405	214	13	on	on	ADP
agb-405	214	14	digital	digital	ADJ
agb-405	214	15	transformation	transformation	NOUN
agb-405	214	16	.	.	PUNCT
agb-405	215	1	these	these	DET
agb-405	215	2	four	four	NUM
agb-405	215	3	outcome	outcome	NOUN
agb-405	215	4	predictions	prediction	NOUN
agb-405	215	5	offer	offer	VERB
agb-405	215	6	insight	insight	NOUN
agb-405	215	7	into	into	ADP
agb-405	215	8	how	how	SCONJ
agb-405	215	9	vat	vat	NOUN
agb-405	215	10	exemption	exemption	NOUN
agb-405	215	11	policies	policy	NOUN
agb-405	215	12	influence	influence	VERB
agb-405	215	13	the	the	DET
agb-405	215	14	adoption	adoption	NOUN
agb-405	215	15	of	of	ADP
agb-405	215	16	digital	digital	ADJ
agb-405	215	17	technologies	technology	NOUN
agb-405	215	18	in	in	ADP
agb-405	215	19	green	green	ADJ
agb-405	215	20	agricultural	agricultural	ADJ
agb-405	215	21	enterprises	enterprise	NOUN
agb-405	215	22	.	.	PUNCT
agb-405	216	1	the	the	DET
agb-405	216	2	findings	finding	NOUN
agb-405	216	3	demonstrate	demonstrate	VERB
agb-405	216	4	the	the	DET
agb-405	216	5	extent	extent	NOUN
agb-405	216	6	to	to	PART
agb-405	216	7	which	which	PRON
agb-405	216	8	fiscal	fiscal	ADJ
agb-405	216	9	incentives	incentive	NOUN
agb-405	216	10	drive	drive	VERB
agb-405	216	11	digital	digital	ADJ
agb-405	216	12	transformation	transformation	NOUN
agb-405	216	13	,	,	PUNCT
agb-405	216	14	highlighting	highlight	VERB
agb-405	216	15	the	the	DET
agb-405	216	16	differential	differential	ADJ
agb-405	216	17	effects	effect	NOUN
agb-405	216	18	across	across	ADP
agb-405	216	19	treated	treat	VERB
agb-405	216	20	and	and	CCONJ
agb-405	216	21	untreated	untreated	ADJ
agb-405	216	22	groups	group	NOUN
agb-405	216	23	.	.	PUNCT
agb-405	217	1	table	table	NOUN
agb-405	217	2	4	4	NUM
agb-405	217	3	:	:	PUNCT
agb-405	217	4	delta	delta	NOUN
agb-405	217	5	-	-	PUNCT
agb-405	217	6	method	method	NOUN
agb-405	217	7	estimation	estimation	NOUN
agb-405	217	8	.	.	PUNCT
agb-405	218	1	delta	delta	NOUN
agb-405	218	2	-	-	PUNCT
agb-405	218	3	method	method	NOUN
agb-405	218	4	margin	margin	NOUN
agb-405	218	5	std	std	NOUN
agb-405	218	6	.	.	PUNCT
agb-405	219	1	err	err	PROPN
agb-405	219	2	.	.	PUNCT
agb-405	220	1	t	t	PROPN
agb-405	220	2	p	p	X
agb-405	220	3	>	>	X
agb-405	220	4	t	t	X
agb-405	221	1	[	[	X
agb-405	221	2	95	95	NUM
agb-405	221	3	%	%	NOUN
agb-405	221	4	conf	conf	NOUN
agb-405	221	5	.	.	PUNCT
agb-405	222	1	interval	interval	NOUN
agb-405	222	2	]	]	PUNCT
agb-405	223	1	_	_	PUNCT
agb-405	223	2	at	at	ADP
agb-405	223	3	1	1	NUM
agb-405	223	4	-521544	-521544	PROPN
agb-405	223	5	260794.7	260794.7	NUM
agb-405	223	6	-2	-2	NOUN
agb-405	223	7	0.046	0.046	NUM
agb-405	223	8	-1034272	-1034272	PROPN
agb-405	223	9	-8817.07	-8817.07	X
agb-405	223	10	2	2	NUM
agb-405	223	11	-247707	-247707	NOUN
agb-405	223	12	122885.2	122885.2	NUM
agb-405	223	13	-2.02	-2.02	NUM
agb-405	223	14	0.045	0.045	NUM
agb-405	223	15	-489302	-489302	NOUN
agb-405	223	16	-6112.53	-6112.53	NOUN
agb-405	223	17	3	3	NUM
agb-405	223	18	-521349	-521349	ADP
agb-405	223	19	260715.5	260715.5	NUM
agb-405	223	20	-2	-2	NOUN
agb-405	223	21	0.046	0.046	NUM
agb-405	223	22	-1033920	-1033920	NOUN
agb-405	223	23	-8777.07	-8777.07	PROPN
agb-405	224	1	4	4	NUM
agb-405	225	1	-247511	-247511	PROPN
agb-405	225	2	122827.7	122827.7	NUM
agb-405	225	3	-2.02	-2.02	NUM
agb-405	225	4	0.045	0.045	NUM
agb-405	225	5	-488993	-488993	NOUN
agb-405	225	6	-6029.89	-6029.89	NUM
agb-405	225	7	table	table	NOUN
agb-405	225	8	4	4	NUM
agb-405	225	9	presents	present	VERB
agb-405	225	10	the	the	DET
agb-405	225	11	results	result	NOUN
agb-405	225	12	of	of	ADP
agb-405	225	13	the	the	DET
agb-405	225	14	delta	delta	NOUN
agb-405	225	15	-	-	PUNCT
agb-405	225	16	method	method	NOUN
agb-405	225	17	analysis	analysis	NOUN
agb-405	225	18	,	,	PUNCT
agb-405	225	19	assessing	assess	VERB
agb-405	225	20	digital	digital	ADJ
agb-405	225	21	transformation	transformation	NOUN
agb-405	225	22	responses	response	NOUN
agb-405	225	23	under	under	ADP
agb-405	225	24	varying	vary	VERB
agb-405	225	25	conditions	condition	NOUN
agb-405	225	26	while	while	SCONJ
agb-405	225	27	incorporating	incorporate	VERB
agb-405	225	28	error	error	NOUN
agb-405	225	29	estimates	estimate	NOUN
agb-405	225	30	and	and	CCONJ
agb-405	225	31	statistical	statistical	ADJ
agb-405	225	32	significance	significance	NOUN
agb-405	225	33	measures	measure	NOUN
agb-405	225	34	.	.	PUNCT
agb-405	226	1	the	the	DET
agb-405	226	2	predicted	predict	VERB
agb-405	226	3	margins	margin	NOUN
agb-405	226	4	,	,	PUNCT
agb-405	226	5	standard	standard	ADJ
agb-405	226	6	errors	error	NOUN
agb-405	226	7	,	,	PUNCT
agb-405	226	8	t	t	PROPN
agb-405	226	9	-	-	PUNCT
agb-405	226	10	statistics	statistic	NOUN
agb-405	226	11	,	,	PUNCT
agb-405	226	12	p	p	NOUN
agb-405	226	13	-	-	PUNCT
agb-405	226	14	values	value	NOUN
agb-405	226	15	,	,	PUNCT
agb-405	226	16	and	and	CCONJ
agb-405	226	17	confidence	confidence	NOUN
agb-405	226	18	intervals	interval	NOUN
agb-405	226	19	provide	provide	VERB
agb-405	226	20	insights	insight	NOUN
agb-405	226	21	into	into	ADP
agb-405	226	22	the	the	DET
agb-405	226	23	reliability	reliability	NOUN
agb-405	226	24	and	and	CCONJ
agb-405	226	25	variability	variability	NOUN
agb-405	226	26	of	of	ADP
agb-405	226	27	the	the	DET
agb-405	226	28	estimates	estimate	NOUN
agb-405	226	29	.	.	PUNCT
agb-405	227	1	the	the	DET
agb-405	227	2	first	first	ADJ
agb-405	227	3	model	model	NOUN
agb-405	227	4	(	(	PUNCT
agb-405	227	5	_	_	NOUN
agb-405	227	6	at	at	ADP
agb-405	227	7	1	1	NUM
agb-405	227	8	)	)	PUNCT
agb-405	227	9	yields	yield	VERB
agb-405	227	10	a	a	DET
agb-405	227	11	predicted	predict	VERB
agb-405	227	12	margin	margin	NOUN
agb-405	227	13	of	of	ADP
agb-405	227	14	-521,544.4	-521,544.4	PUNCT
agb-405	227	15	with	with	ADP
agb-405	227	16	a	a	DET
agb-405	227	17	standard	standard	ADJ
agb-405	227	18	error	error	NOUN
agb-405	227	19	of	of	ADP
agb-405	227	20	260,794.7	260,794.7	NUM
agb-405	227	21	,	,	PUNCT
agb-405	227	22	resulting	result	VERB
agb-405	227	23	in	in	ADP
agb-405	227	24	a	a	DET
agb-405	227	25	t	t	NOUN
agb-405	227	26	-	-	PUNCT
agb-405	227	27	value	value	NOUN
agb-405	227	28	of	of	ADP
agb-405	227	29	-2	-2	INTJ
agb-405	227	30	and	and	CCONJ
agb-405	227	31	a	a	DET
agb-405	227	32	statistically	statistically	ADV
agb-405	227	33	significant	significant	ADJ
agb-405	227	34	pvalue	pvalue	NOUN
agb-405	227	35	of	of	ADP
agb-405	227	36	0.046	0.046	NUM
agb-405	227	37	.	.	PUNCT
agb-405	228	1	the	the	DET
agb-405	228	2	95	95	NUM
agb-405	228	3	%	%	NOUN
agb-405	228	4	confidence	confidence	NOUN
agb-405	228	5	interval	interval	NOUN
agb-405	228	6	(	(	PUNCT
agb-405	228	7	-1,034,272	-1,034,272	ADP
agb-405	228	8	to	to	PART
agb-405	228	9	-8,817.067	-8,817.067	VERB
agb-405	228	10	)	)	PUNCT
agb-405	228	11	confirms	confirm	VERB
agb-405	228	12	significance	significance	NOUN
agb-405	228	13	at	at	ADP
agb-405	228	14	the	the	DET
agb-405	228	15	5	5	NUM
agb-405	228	16	%	%	NOUN
agb-405	228	17	threshold	threshold	NOUN
agb-405	228	18	.	.	PUNCT
agb-405	229	1	similarly	similarly	ADV
agb-405	229	2	,	,	PUNCT
agb-405	229	3	the	the	DET
agb-405	229	4	second	second	ADJ
agb-405	229	5	model	model	NOUN
agb-405	229	6	(	(	PUNCT
agb-405	229	7	_	_	NOUN
agb-405	229	8	at	at	ADP
agb-405	229	9	2	2	NUM
agb-405	229	10	)	)	PUNCT
agb-405	229	11	predicts	predict	VERB
agb-405	229	12	a	a	DET
agb-405	229	13	share	share	NOUN
agb-405	229	14	loss	loss	NOUN
agb-405	229	15	of	of	ADP
agb-405	229	16	247,707.2	247,707.2	NUM
agb-405	229	17	,	,	PUNCT
agb-405	229	18	with	with	ADP
agb-405	229	19	a	a	DET
agb-405	229	20	smaller	small	ADJ
agb-405	229	21	standard	standard	ADJ
agb-405	229	22	deviation	deviation	NOUN
agb-405	229	23	(	(	PUNCT
agb-405	229	24	122,885.2	122,885.2	NUM
agb-405	229	25	)	)	PUNCT
agb-405	229	26	,	,	PUNCT
agb-405	229	27	strengthening	strengthen	VERB
agb-405	229	28	the	the	DET
agb-405	229	29	t	t	NOUN
agb-405	229	30	-	-	PUNCT
agb-405	229	31	value	value	NOUN
agb-405	229	32	(	(	PUNCT
agb-405	229	33	-2.02	-2.02	NUM
agb-405	229	34	)	)	PUNCT
agb-405	229	35	and	and	CCONJ
agb-405	229	36	yielding	yield	VERB
agb-405	229	37	a	a	DET
agb-405	229	38	statistically	statistically	ADV
agb-405	229	39	significant	significant	ADJ
agb-405	229	40	p	p	NOUN
agb-405	229	41	-	-	PUNCT
agb-405	229	42	value	value	NOUN
agb-405	229	43	of	of	ADP
agb-405	229	44	0.045	0.045	NUM
agb-405	229	45	.	.	PUNCT
agb-405	230	1	the	the	DET
agb-405	230	2	95	95	NUM
agb-405	230	3	%	%	NOUN
agb-405	230	4	confidence	confidence	NOUN
agb-405	230	5	interval	interval	NOUN
agb-405	230	6	(	(	PUNCT
agb-405	230	7	-489,301.8	-489,301.8	ADP
agb-405	230	8	to	to	PART
agb-405	230	9	-6,112.526	-6,112.526	ADV
agb-405	230	10	)	)	PUNCT
agb-405	230	11	further	far	ADV
agb-405	230	12	supports	support	VERB
agb-405	230	13	the	the	DET
agb-405	230	14	robustness	robustness	NOUN
agb-405	230	15	of	of	ADP
agb-405	230	16	this	this	DET
agb-405	230	17	estimate	estimate	NOUN
agb-405	230	18	.	.	PUNCT
agb-405	231	1	the	the	DET
agb-405	231	2	results	result	NOUN
agb-405	231	3	for	for	ADP
agb-405	231	4	_	_	NOUN
agb-405	231	5	at	at	ADP
agb-405	231	6	3	3	NUM
agb-405	231	7	(	(	PUNCT
agb-405	231	8	-521,348.5	-521,348.5	NUM
agb-405	231	9	)	)	PUNCT
agb-405	231	10	and	and	CCONJ
agb-405	231	11	_	_	NOUN
agb-405	231	12	at	at	ADP
agb-405	231	13	4	4	NUM
agb-405	231	14	(	(	PUNCT
agb-405	231	15	-247,511.4	-247,511.4	NOUN
agb-405	231	16	)	)	PUNCT
agb-405	231	17	also	also	ADV
agb-405	231	18	demonstrate	demonstrate	VERB
agb-405	231	19	statistical	statistical	ADJ
agb-405	231	20	significance	significance	NOUN
agb-405	231	21	,	,	PUNCT
agb-405	231	22	as	as	SCONJ
agb-405	231	23	both	both	DET
agb-405	231	24	p	p	NOUN
agb-405	231	25	-	-	PUNCT
agb-405	231	26	values	value	NOUN
agb-405	231	27	are	be	AUX
agb-405	231	28	meaningful	meaningful	ADJ
agb-405	231	29	,	,	PUNCT
agb-405	231	30	and	and	CCONJ
agb-405	231	31	their	their	PRON
agb-405	231	32	confidence	confidence	NOUN
agb-405	231	33	intervals	interval	NOUN
agb-405	231	34	exclude	exclude	VERB
agb-405	231	35	zero	zero	NUM
agb-405	231	36	.	.	PUNCT
agb-405	232	1	these	these	DET
agb-405	232	2	findings	finding	NOUN
agb-405	232	3	indicate	indicate	VERB
agb-405	232	4	that	that	SCONJ
agb-405	232	5	digital	digital	ADJ
agb-405	232	6	transformation	transformation	NOUN
agb-405	232	7	decreases	decrease	VERB
agb-405	232	8	under	under	ADP
agb-405	232	9	the	the	DET
agb-405	232	10	tested	test	VERB
agb-405	232	11	conditions	condition	NOUN
agb-405	232	12	,	,	PUNCT
agb-405	232	13	though	though	SCONJ
agb-405	232	14	the	the	DET
agb-405	232	15	accuracy	accuracy	NOUN
agb-405	232	16	of	of	ADP
agb-405	232	17	predictions	prediction	NOUN
agb-405	232	18	varies	vary	VERB
agb-405	232	19	due	due	ADJ
agb-405	232	20	to	to	ADP
agb-405	232	21	measurement	measurement	NOUN
agb-405	232	22	error	error	NOUN
agb-405	232	23	.	.	PUNCT
agb-405	233	1	the	the	DET
agb-405	233	2	analysis	analysis	NOUN
agb-405	233	3	confirms	confirm	VERB
agb-405	233	4	the	the	DET
agb-405	233	5	validity	validity	NOUN
agb-405	233	6	of	of	ADP
agb-405	233	7	the	the	DET
agb-405	233	8	relationships	relationship	NOUN
agb-405	233	9	between	between	ADP
agb-405	233	10	variables	variable	NOUN
agb-405	233	11	while	while	SCONJ
agb-405	233	12	highlighting	highlight	VERB
agb-405	233	13	variations	variation	NOUN
agb-405	233	14	in	in	ADP
agb-405	233	15	estimation	estimation	NOUN
agb-405	233	16	precision	precision	NOUN
agb-405	233	17	across	across	ADP
agb-405	233	18	different	different	ADJ
agb-405	233	19	scenarios	scenario	NOUN
agb-405	233	20	.	.	PUNCT
agb-405	234	1	table	table	NOUN
agb-405	234	2	5	5	NUM
agb-405	234	3	:	:	PUNCT
agb-405	234	4	key	key	ADJ
agb-405	234	5	analysis	analysis	NOUN
agb-405	234	6	variables	variable	NOUN
agb-405	234	7	.	.	PUNCT
agb-405	235	1	variable	variable	ADJ
agb-405	235	2	observations	observation	NOUN
agb-405	235	3	mean	mean	VERB
agb-405	235	4	std	std	X
agb-405	235	5	.	.	PROPN
agb-405	235	6	dev	dev	PROPN
agb-405	235	7	.	.	PUNCT
agb-405	236	1	min	min	PROPN
agb-405	236	2	max	max	PROPN
agb-405	236	3	enterprise	enterprise	NOUN
agb-405	236	4	0	0	NUM
agb-405	236	5	year	year	NOUN
agb-405	236	6	400	400	NUM
agb-405	236	7	2018.5	2018.5	NUM
agb-405	236	8	2.29416	2.29416	NUM
agb-405	236	9	2015	2015	NUM
agb-405	236	10	2022	2022	NUM
agb-405	236	11	vat	vat	NOUN
agb-405	236	12	exemption	exemption	NOUN
agb-405	236	13	400	400	NUM
agb-405	236	14	0.2025	0.2025	NUM
agb-405	236	15	0.40237	0.40237	NUM
agb-405	236	16	0	0	NUM
agb-405	236	17	1	1	NUM
agb-405	236	18	digital	digital	ADJ
agb-405	236	19	transformation	transformation	NOUN
agb-405	236	20	400	400	NUM
agb-405	236	21	5864.38	5864.38	NUM
agb-405	236	22	2665.96	2665.96	NUM
agb-405	236	23	1012	1012	NUM
agb-405	236	24	10890	10890	NUM
agb-405	236	25	high	high	ADJ
agb-405	236	26	quality	quality	NOUN
agb-405	236	27	development	development	NOUN
agb-405	236	28	400	400	NUM
agb-405	236	29	0.76355	0.76355	NUM
agb-405	236	30	0.15077	0.15077	NUM
agb-405	236	31	0.5	0.5	NUM
agb-405	236	32	1.09	1.09	NUM
agb-405	236	33	sustainable	sustainable	ADJ
agb-405	236	34	400	400	NUM
agb-405	236	35	0.871275	0.871275	NUM
agb-405	236	36	0.0892	0.0892	NUM
agb-405	236	37	0.7	0.7	NUM
agb-405	236	38	1.05	1.05	NUM
agb-405	236	39	revenue	revenue	NOUN
agb-405	236	40	400	400	NUM
agb-405	236	41	126345.8	126345.8	NUM
agb-405	236	42	45599.7	45599.7	NUM
agb-405	236	43	50504	50504	NUM
agb-405	236	44	215821	215821	NUM
agb-405	236	45	region	region	NOUN
agb-405	236	46	0	0	NUM
agb-405	236	47	industry	industry	NOUN
agb-405	236	48	0	0	NUM
agb-405	236	49	agbioforum	agbioforum	NOUN
agb-405	236	50	,	,	PUNCT
agb-405	236	51	26(3	26(3	NUM
agb-405	236	52	)	)	PUNCT
agb-405	236	53	,	,	PUNCT
agb-405	236	54	2024	2024	NUM
agb-405	236	55	|	|	ADV
agb-405	236	56	102	102	NUM
agb-405	236	57	yang	yang	PROPN
agb-405	236	58	&	&	CCONJ
agb-405	236	59	rasiah	rasiah	PROPN
agb-405	236	60	—	—	PUNCT
agb-405	236	61	how	how	SCONJ
agb-405	236	62	can	can	AUX
agb-405	236	63	vat	vat	VERB
agb-405	236	64	exemption	exemption	NOUN
agb-405	236	65	policies	policy	NOUN
agb-405	236	66	promote	promote	VERB
agb-405	236	67	the	the	DET
agb-405	236	68	digital	digital	ADJ
agb-405	236	69	transformation	transformation	NOUN
agb-405	236	70	of	of	ADP
agb-405	236	71	green	green	ADJ
agb-405	236	72	agricultural	agricultural	ADJ
agb-405	236	73	enterprises	enterprise	NOUN
agb-405	236	74	...	...	PUNCT
agb-405	236	75	table	table	NOUN
agb-405	236	76	5	5	NUM
agb-405	236	77	presents	present	VERB
agb-405	236	78	basic	basic	ADJ
agb-405	236	79	statistics	statistic	NOUN
agb-405	236	80	for	for	ADP
agb-405	236	81	the	the	DET
agb-405	236	82	key	key	ADJ
agb-405	236	83	variables	variable	NOUN
agb-405	236	84	in	in	ADP
agb-405	236	85	the	the	DET
agb-405	236	86	analysis	analysis	NOUN
agb-405	236	87	,	,	PUNCT
agb-405	236	88	including	include	VERB
agb-405	236	89	their	their	PRON
agb-405	236	90	common	common	ADJ
agb-405	236	91	values	value	NOUN
agb-405	236	92	,	,	PUNCT
agb-405	236	93	variability	variability	NOUN
agb-405	236	94	,	,	PUNCT
agb-405	236	95	and	and	CCONJ
agb-405	236	96	full	full	ADJ
agb-405	236	97	range	range	NOUN
agb-405	236	98	.	.	PUNCT
agb-405	237	1	the	the	DET
agb-405	237	2	dataset	dataset	NOUN
agb-405	237	3	comprises	comprise	VERB
agb-405	237	4	400	400	NUM
agb-405	237	5	observations	observation	NOUN
agb-405	237	6	from	from	ADP
agb-405	237	7	the	the	DET
agb-405	237	8	years	year	NOUN
agb-405	237	9	2015	2015	NUM
agb-405	237	10	to	to	ADP
agb-405	237	11	2022	2022	NUM
agb-405	237	12	,	,	PUNCT
agb-405	237	13	with	with	ADP
agb-405	237	14	most	most	ADJ
agb-405	237	15	data	datum	NOUN
agb-405	237	16	points	point	NOUN
agb-405	237	17	falling	fall	VERB
agb-405	237	18	within	within	ADP
agb-405	237	19	2.29	2.29	NUM
agb-405	237	20	years	year	NOUN
agb-405	237	21	of	of	ADP
agb-405	237	22	the	the	DET
agb-405	237	23	mean	mean	ADJ
agb-405	237	24	year	year	NOUN
agb-405	237	25	,	,	PUNCT
agb-405	237	26	2018	2018	NUM
agb-405	237	27	.	.	PUNCT
agb-405	238	1	the	the	DET
agb-405	238	2	vat	vat	NOUN
agb-405	238	3	exemption	exemption	NOUN
agb-405	238	4	policies	policy	NOUN
agb-405	238	5	variable	variable	NOUN
agb-405	238	6	,	,	PUNCT
agb-405	238	7	which	which	PRON
agb-405	238	8	measures	measure	VERB
agb-405	238	9	binary	binary	ADJ
agb-405	238	10	conditions	condition	NOUN
agb-405	238	11	,	,	PUNCT
agb-405	238	12	indicates	indicate	VERB
agb-405	238	13	that	that	SCONJ
agb-405	238	14	25	25	NUM
agb-405	238	15	%	%	NOUN
agb-405	238	16	of	of	ADP
agb-405	238	17	companies	company	NOUN
agb-405	238	18	received	receive	VERB
agb-405	238	19	vat	vat	NOUN
agb-405	238	20	exemptions	exemption	NOUN
agb-405	238	21	,	,	PUNCT
agb-405	238	22	with	with	ADP
agb-405	238	23	a	a	DET
agb-405	238	24	mean	mean	ADJ
agb-405	238	25	score	score	NOUN
agb-405	238	26	of	of	ADP
agb-405	238	27	0.25	0.25	NUM
agb-405	238	28	,	,	PUNCT
agb-405	238	29	ranging	range	VERB
agb-405	238	30	from	from	ADP
agb-405	238	31	0	0	NUM
agb-405	238	32	(	(	PUNCT
agb-405	238	33	no	no	DET
agb-405	238	34	exemption	exemption	NOUN
agb-405	238	35	)	)	PUNCT
agb-405	238	36	to	to	ADP
agb-405	238	37	1	1	NUM
agb-405	238	38	(	(	PUNCT
agb-405	238	39	exempt	exempt	ADJ
agb-405	238	40	status	status	NOUN
agb-405	238	41	)	)	PUNCT
agb-405	238	42	.	.	PUNCT
agb-405	239	1	digital	digital	ADJ
agb-405	239	2	adoption	adoption	NOUN
agb-405	239	3	shows	show	VERB
agb-405	239	4	significant	significant	ADJ
agb-405	239	5	variation	variation	NOUN
agb-405	239	6	,	,	PUNCT
agb-405	239	7	with	with	ADP
agb-405	239	8	scores	score	NOUN
agb-405	239	9	ranging	range	VERB
agb-405	239	10	from	from	ADP
agb-405	239	11	1,012	1,012	NUM
agb-405	239	12	to	to	ADP
agb-405	239	13	10,890	10,890	NUM
agb-405	239	14	,	,	PUNCT
agb-405	239	15	and	and	CCONJ
agb-405	239	16	an	an	DET
agb-405	239	17	average	average	NOUN
agb-405	239	18	of	of	ADP
agb-405	239	19	5,864.38	5,864.38	NUM
agb-405	239	20	.	.	PUNCT
agb-405	240	1	high	high	ADJ
agb-405	240	2	-	-	PUNCT
agb-405	240	3	quality	quality	NOUN
agb-405	240	4	development	development	NOUN
agb-405	240	5	has	have	VERB
agb-405	240	6	an	an	DET
agb-405	240	7	average	average	ADJ
agb-405	240	8	score	score	NOUN
agb-405	240	9	of	of	ADP
agb-405	240	10	0.76355	0.76355	NUM
agb-405	240	11	,	,	PUNCT
agb-405	240	12	with	with	ADP
agb-405	240	13	values	value	NOUN
agb-405	240	14	ranging	range	VERB
agb-405	240	15	from	from	ADP
agb-405	240	16	0.5	0.5	NUM
agb-405	240	17	to	to	ADP
agb-405	240	18	1.09	1.09	NUM
agb-405	240	19	,	,	PUNCT
agb-405	240	20	reflecting	reflect	VERB
agb-405	240	21	varying	vary	VERB
agb-405	240	22	levels	level	NOUN
agb-405	240	23	of	of	ADP
agb-405	240	24	enterprise	enterprise	NOUN
agb-405	240	25	progress	progress	NOUN
agb-405	240	26	.	.	PUNCT
agb-405	241	1	sustainable	sustainable	ADJ
agb-405	241	2	agriculture	agriculture	NOUN
agb-405	241	3	remains	remain	VERB
agb-405	241	4	a	a	DET
agb-405	241	5	priority	priority	NOUN
agb-405	241	6	across	across	ADP
agb-405	241	7	all	all	DET
agb-405	241	8	businesses	business	NOUN
agb-405	241	9	,	,	PUNCT
agb-405	241	10	as	as	SCONJ
agb-405	241	11	demonstrated	demonstrate	VERB
agb-405	241	12	by	by	ADP
agb-405	241	13	an	an	DET
agb-405	241	14	average	average	ADJ
agb-405	241	15	score	score	NOUN
agb-405	241	16	of	of	ADP
agb-405	241	17	0.871275	0.871275	NUM
agb-405	241	18	,	,	PUNCT
agb-405	241	19	with	with	ADP
agb-405	241	20	results	result	NOUN
agb-405	241	21	tightly	tightly	ADV
agb-405	241	22	clustered	cluster	VERB
agb-405	241	23	between	between	ADP
agb-405	241	24	0.7	0.7	NUM
agb-405	241	25	and	and	CCONJ
agb-405	241	26	1.05	1.05	NUM
agb-405	241	27	.	.	PUNCT
agb-405	242	1	revenue	revenue	NOUN
agb-405	242	2	also	also	ADV
agb-405	242	3	shows	show	VERB
agb-405	242	4	considerable	considerable	ADJ
agb-405	242	5	variation	variation	NOUN
agb-405	242	6	,	,	PUNCT
agb-405	242	7	ranging	range	VERB
agb-405	242	8	from	from	ADP
agb-405	242	9	$	$	SYM
agb-405	242	10	50,504	50,504	NUM
agb-405	242	11	to	to	PART
agb-405	242	12	$	$	SYM
agb-405	242	13	215,821	215,821	NUM
agb-405	242	14	,	,	PUNCT
agb-405	242	15	with	with	ADP
agb-405	242	16	an	an	DET
agb-405	242	17	average	average	NOUN
agb-405	242	18	of	of	ADP
agb-405	242	19	$	$	SYM
agb-405	242	20	126,345.8	126,345.8	NOUN
agb-405	242	21	.	.	PUNCT
agb-405	243	1	the	the	DET
agb-405	243	2	analysis	analysis	NOUN
agb-405	243	3	does	do	AUX
agb-405	243	4	not	not	PART
agb-405	243	5	include	include	VERB
agb-405	243	6	enterprise	enterprise	NOUN
agb-405	243	7	i	i	PROPN
agb-405	243	8	d	d	PROPN
agb-405	243	9	,	,	PUNCT
agb-405	243	10	regional	regional	ADJ
agb-405	243	11	,	,	PUNCT
agb-405	243	12	or	or	CCONJ
agb-405	243	13	industry	industry	NOUN
agb-405	243	14	-	-	PUNCT
agb-405	243	15	specific	specific	ADJ
agb-405	243	16	data	datum	NOUN
agb-405	243	17	,	,	PUNCT
agb-405	243	18	as	as	SCONJ
agb-405	243	19	these	these	DET
agb-405	243	20	variables	variable	NOUN
agb-405	243	21	were	be	AUX
agb-405	243	22	deemed	deem	VERB
agb-405	243	23	unnecessary	unnecessary	ADJ
agb-405	243	24	or	or	CCONJ
agb-405	243	25	were	be	AUX
agb-405	243	26	deliberately	deliberately	ADV
agb-405	243	27	excluded	exclude	VERB
agb-405	243	28	from	from	ADP
agb-405	243	29	the	the	DET
agb-405	243	30	study	study	NOUN
agb-405	243	31	.	.	PUNCT
agb-405	244	1	figure	figure	VERB
agb-405	244	2	1	1	NUM
agb-405	244	3	:	:	PUNCT
agb-405	244	4	trend	trend	NOUN
agb-405	244	5	analysis	analysis	NOUN
agb-405	244	6	.	.	PUNCT
agb-405	245	1	figure	figure	NOUN
agb-405	245	2	1	1	NUM
agb-405	245	3	illustrates	illustrate	VERB
agb-405	245	4	the	the	DET
agb-405	245	5	digital	digital	ADJ
agb-405	245	6	investment	investment	NOUN
agb-405	245	7	patterns	pattern	NOUN
agb-405	245	8	of	of	ADP
agb-405	245	9	green	green	ADJ
agb-405	245	10	farms	farm	NOUN
agb-405	245	11	with	with	ADP
agb-405	245	12	and	and	CCONJ
agb-405	245	13	without	without	ADP
agb-405	245	14	vat	vat	NOUN
agb-405	245	15	exemptions	exemption	NOUN
agb-405	245	16	from	from	ADP
agb-405	245	17	2015	2015	NUM
agb-405	245	18	to	to	ADP
agb-405	245	19	2022	2022	NUM
agb-405	245	20	.	.	PUNCT
agb-405	246	1	the	the	DET
agb-405	246	2	x	x	X
agb-405	246	3	-	-	NOUN
agb-405	246	4	axis	axis	NOUN
agb-405	246	5	represents	represent	VERB
agb-405	246	6	the	the	DET
agb-405	246	7	time	time	NOUN
agb-405	246	8	period	period	NOUN
agb-405	246	9	from	from	ADP
agb-405	246	10	2014	2014	NUM
agb-405	246	11	to	to	ADP
agb-405	246	12	2022	2022	NUM
agb-405	246	13	,	,	PUNCT
agb-405	246	14	while	while	SCONJ
agb-405	246	15	the	the	DET
agb-405	246	16	y	y	NOUN
agb-405	246	17	-	-	PUNCT
agb-405	246	18	axis	axis	NOUN
agb-405	246	19	shows	show	VERB
agb-405	246	20	enterprise	enterprise	NOUN
agb-405	246	21	digital	digital	ADJ
agb-405	246	22	investments	investment	NOUN
agb-405	246	23	,	,	PUNCT
agb-405	246	24	ranging	range	VERB
agb-405	246	25	from	from	ADP
agb-405	246	26	zero	zero	NUM
agb-405	246	27	to	to	ADP
agb-405	246	28	10,000	10,000	NUM
agb-405	246	29	.	.	PUNCT
agb-405	247	1	the	the	DET
agb-405	247	2	graph	graph	NOUN
agb-405	247	3	differentiates	differentiate	NOUN
agb-405	247	4	between	between	ADP
agb-405	247	5	two	two	NUM
agb-405	247	6	groups	group	NOUN
agb-405	247	7	:	:	PUNCT
agb-405	247	8	vat	vat	NOUN
agb-405	247	9	-	-	PUNCT
agb-405	247	10	exempt	exempt	ADJ
agb-405	247	11	businesses	business	NOUN
agb-405	247	12	are	be	AUX
agb-405	247	13	represented	represent	VERB
agb-405	247	14	by	by	ADP
agb-405	247	15	blue	blue	ADJ
agb-405	247	16	lines	line	NOUN
agb-405	247	17	,	,	PUNCT
agb-405	247	18	and	and	CCONJ
agb-405	247	19	vat	vat	NOUN
agb-405	247	20	-	-	PUNCT
agb-405	247	21	paying	pay	VERB
agb-405	247	22	businesses	business	NOUN
agb-405	247	23	by	by	ADP
agb-405	247	24	red	red	ADJ
agb-405	247	25	lines	line	NOUN
agb-405	247	26	.	.	PUNCT
agb-405	248	1	the	the	DET
agb-405	248	2	digital	digital	ADJ
agb-405	248	3	investment	investment	NOUN
agb-405	248	4	trends	trend	NOUN
agb-405	248	5	for	for	ADP
agb-405	248	6	both	both	DET
agb-405	248	7	groups	group	NOUN
agb-405	248	8	vary	vary	VERB
agb-405	248	9	over	over	ADP
agb-405	248	10	time	time	NOUN
agb-405	248	11	but	but	CCONJ
agb-405	248	12	become	become	VERB
agb-405	248	13	increasingly	increasingly	ADV
agb-405	248	14	distinct	distinct	ADJ
agb-405	248	15	.	.	PUNCT
agb-405	249	1	vat	vat	NOUN
agb-405	249	2	-	-	PUNCT
agb-405	249	3	exempt	exempt	ADJ
agb-405	249	4	businesses	business	NOUN
agb-405	249	5	exhibit	exhibit	VERB
agb-405	249	6	more	more	ADV
agb-405	249	7	consistent	consistent	ADJ
agb-405	249	8	and	and	CCONJ
agb-405	249	9	robust	robust	ADJ
agb-405	249	10	digital	digital	ADJ
agb-405	249	11	investment	investment	NOUN
agb-405	249	12	,	,	PUNCT
agb-405	249	13	with	with	ADP
agb-405	249	14	spending	spending	NOUN
agb-405	249	15	rising	rise	VERB
agb-405	249	16	more	more	ADV
agb-405	249	17	rapidly	rapidly	ADV
agb-405	249	18	after	after	ADP
agb-405	249	19	2018	2018	NUM
agb-405	249	20	.	.	PUNCT
agb-405	250	1	in	in	ADP
agb-405	250	2	contrast	contrast	NOUN
agb-405	250	3	,	,	PUNCT
agb-405	250	4	companies	company	NOUN
agb-405	250	5	that	that	PRON
agb-405	250	6	are	be	AUX
agb-405	250	7	required	require	VERB
agb-405	250	8	to	to	PART
agb-405	250	9	pay	pay	VERB
agb-405	250	10	vat	vat	NOUN
agb-405	250	11	show	show	NOUN
agb-405	250	12	inconsistent	inconsistent	ADJ
agb-405	250	13	growth	growth	NOUN
agb-405	250	14	,	,	PUNCT
agb-405	250	15	with	with	ADP
agb-405	250	16	no	no	DET
agb-405	250	17	clear	clear	ADJ
agb-405	250	18	pattern	pattern	NOUN
agb-405	250	19	emerging	emerge	VERB
agb-405	250	20	over	over	ADP
agb-405	250	21	time	time	NOUN
agb-405	250	22	.	.	PUNCT
agb-405	251	1	this	this	DET
agb-405	251	2	analysis	analysis	NOUN
agb-405	251	3	confirms	confirm	VERB
agb-405	251	4	that	that	SCONJ
agb-405	251	5	vat	vat	NOUN
agb-405	251	6	exemptions	exemption	NOUN
agb-405	251	7	contribute	contribute	VERB
agb-405	251	8	to	to	ADP
agb-405	251	9	more	more	ADV
agb-405	251	10	stable	stable	ADJ
agb-405	251	11	and	and	CCONJ
agb-405	251	12	higher	high	ADJ
agb-405	251	13	digital	digital	ADJ
agb-405	251	14	investment	investment	NOUN
agb-405	251	15	in	in	ADP
agb-405	251	16	green	green	ADJ
agb-405	251	17	agricultural	agricultural	ADJ
agb-405	251	18	businesses	business	NOUN
agb-405	251	19	,	,	PUNCT
agb-405	251	20	enabling	enable	VERB
agb-405	251	21	them	they	PRON
agb-405	251	22	to	to	PART
agb-405	251	23	more	more	ADV
agb-405	251	24	effectively	effectively	ADV
agb-405	251	25	adopt	adopt	VERB
agb-405	251	26	new	new	ADJ
agb-405	251	27	technological	technological	ADJ
agb-405	251	28	solutions	solution	NOUN
agb-405	251	29	.	.	PUNCT
agb-405	252	1	figure	figure	NOUN
agb-405	252	2	2	2	NUM
agb-405	252	3	:	:	PUNCT
agb-405	252	4	average	average	ADJ
agb-405	252	5	digital	digital	ADJ
agb-405	252	6	investment	investment	NOUN
agb-405	252	7	.	.	PUNCT
agb-405	253	1	figure	figure	NOUN
agb-405	253	2	2	2	NUM
agb-405	253	3	presents	present	VERB
agb-405	253	4	the	the	DET
agb-405	253	5	average	average	ADJ
agb-405	253	6	digital	digital	ADJ
agb-405	253	7	investment	investment	NOUN
agb-405	253	8	amounts	amount	VERB
agb-405	253	9	for	for	ADP
agb-405	253	10	enterprises	enterprise	NOUN
agb-405	253	11	with	with	ADP
agb-405	253	12	different	different	ADJ
agb-405	253	13	treatment	treatment	NOUN
agb-405	253	14	statuses	status	NOUN
agb-405	253	15	,	,	PUNCT
agb-405	253	16	highlighting	highlight	VERB
agb-405	253	17	the	the	DET
agb-405	253	18	impact	impact	NOUN
agb-405	253	19	of	of	ADP
agb-405	253	20	vat	vat	NOUN
agb-405	253	21	exemption	exemption	NOUN
agb-405	253	22	benefits	benefit	NOUN
agb-405	253	23	.	.	PUNCT
agb-405	254	1	the	the	DET
agb-405	254	2	vertical	vertical	ADJ
agb-405	254	3	axis	axis	NOUN
agb-405	254	4	represents	represent	VERB
agb-405	254	5	average	average	ADJ
agb-405	254	6	digital	digital	ADJ
agb-405	254	7	investment	investment	NOUN
agb-405	254	8	,	,	PUNCT
agb-405	254	9	while	while	SCONJ
agb-405	254	10	agbioforum	agbioforum	NOUN
agb-405	254	11	,	,	PUNCT
agb-405	254	12	26(3	26(3	NUM
agb-405	254	13	)	)	PUNCT
agb-405	254	14	,	,	PUNCT
agb-405	254	15	2024	2024	NUM
agb-405	254	16	|	|	CCONJ
agb-405	254	17	103	103	NUM
agb-405	254	18	yang	yang	PROPN
agb-405	254	19	&	&	CCONJ
agb-405	254	20	rasiah	rasiah	PROPN
agb-405	254	21	—	—	PUNCT
agb-405	254	22	how	how	SCONJ
agb-405	254	23	can	can	AUX
agb-405	254	24	vat	vat	VERB
agb-405	254	25	exemption	exemption	NOUN
agb-405	254	26	policies	policy	NOUN
agb-405	254	27	promote	promote	VERB
agb-405	254	28	the	the	DET
agb-405	254	29	digital	digital	ADJ
agb-405	254	30	transformation	transformation	NOUN
agb-405	254	31	of	of	ADP
agb-405	254	32	green	green	ADJ
agb-405	254	33	agricultural	agricultural	ADJ
agb-405	254	34	enterprises	enterprise	NOUN
agb-405	254	35	...	...	PUNCT
agb-405	255	1	the	the	DET
agb-405	255	2	horizontal	horizontal	ADJ
agb-405	255	3	axis	axis	NOUN
agb-405	255	4	distinguishes	distinguish	VERB
agb-405	255	5	between	between	ADP
agb-405	255	6	untreated	untreated	ADJ
agb-405	255	7	businesses	business	NOUN
agb-405	255	8	(	(	PUNCT
agb-405	255	9	group	group	NOUN
agb-405	255	10	0	0	NUM
agb-405	255	11	)	)	PUNCT
agb-405	255	12	and	and	CCONJ
agb-405	255	13	those	those	PRON
agb-405	255	14	receiving	receive	VERB
agb-405	255	15	vat	vat	NOUN
agb-405	255	16	exemptions	exemption	NOUN
agb-405	255	17	(	(	PUNCT
agb-405	255	18	group	group	NOUN
agb-405	255	19	1	1	NUM
agb-405	255	20	)	)	PUNCT
agb-405	255	21	.	.	PUNCT
agb-405	256	1	the	the	DET
agb-405	256	2	graph	graph	NOUN
agb-405	256	3	reveals	reveal	VERB
agb-405	256	4	that	that	SCONJ
agb-405	256	5	both	both	DET
agb-405	256	6	groups	group	NOUN
agb-405	256	7	exhibit	exhibit	VERB
agb-405	256	8	high	high	ADJ
agb-405	256	9	levels	level	NOUN
agb-405	256	10	of	of	ADP
agb-405	256	11	digital	digital	ADJ
agb-405	256	12	investment	investment	NOUN
agb-405	256	13	,	,	PUNCT
agb-405	256	14	with	with	ADP
agb-405	256	15	only	only	ADJ
agb-405	256	16	minor	minor	ADJ
agb-405	256	17	differences	difference	NOUN
agb-405	256	18	between	between	ADP
agb-405	256	19	them	they	PRON
agb-405	256	20	.	.	PUNCT
agb-405	257	1	vat	vat	NOUN
agb-405	257	2	-	-	PUNCT
agb-405	257	3	exempt	exempt	ADJ
agb-405	257	4	businesses	business	NOUN
agb-405	257	5	report	report	VERB
agb-405	257	6	slightly	slightly	ADV
agb-405	257	7	higher	high	ADJ
agb-405	257	8	average	average	ADJ
agb-405	257	9	digital	digital	ADJ
agb-405	257	10	investment	investment	NOUN
agb-405	257	11	figures	figure	NOUN
agb-405	257	12	compared	compare	VERB
agb-405	257	13	to	to	ADP
agb-405	257	14	those	those	PRON
agb-405	257	15	that	that	PRON
agb-405	257	16	do	do	AUX
agb-405	257	17	not	not	PART
agb-405	257	18	receive	receive	VERB
agb-405	257	19	exemptions	exemption	NOUN
agb-405	257	20	.	.	PUNCT
agb-405	258	1	however	however	ADV
agb-405	258	2	,	,	PUNCT
agb-405	258	3	the	the	DET
agb-405	258	4	difference	difference	NOUN
agb-405	258	5	is	be	AUX
agb-405	258	6	minimal	minimal	ADJ
agb-405	258	7	,	,	PUNCT
agb-405	258	8	suggesting	suggest	VERB
agb-405	258	9	that	that	SCONJ
agb-405	258	10	while	while	SCONJ
agb-405	258	11	vat	vat	NOUN
agb-405	258	12	exemptions	exemption	NOUN
agb-405	258	13	have	have	VERB
agb-405	258	14	a	a	DET
agb-405	258	15	positive	positive	ADJ
agb-405	258	16	influence	influence	NOUN
agb-405	258	17	on	on	ADP
agb-405	258	18	digital	digital	ADJ
agb-405	258	19	transformation	transformation	NOUN
agb-405	258	20	,	,	PUNCT
agb-405	258	21	the	the	DET
agb-405	258	22	overall	overall	ADJ
agb-405	258	23	investment	investment	NOUN
agb-405	258	24	decisions	decision	NOUN
agb-405	258	25	are	be	AUX
agb-405	258	26	influenced	influence	VERB
agb-405	258	27	by	by	ADP
agb-405	258	28	a	a	DET
agb-405	258	29	range	range	NOUN
agb-405	258	30	of	of	ADP
agb-405	258	31	other	other	ADJ
agb-405	258	32	factors	factor	NOUN
agb-405	258	33	beyond	beyond	ADP
agb-405	258	34	fiscal	fiscal	ADJ
agb-405	258	35	incentives	incentive	NOUN
agb-405	258	36	.	.	PUNCT
agb-405	259	1	moreover	moreover	ADV
agb-405	259	2	,	,	PUNCT
agb-405	259	3	figure	figure	NOUN
agb-405	259	4	3	3	NUM
agb-405	259	5	illustrates	illustrate	VERB
agb-405	259	6	the	the	DET
agb-405	259	7	potential	potential	NOUN
agb-405	259	8	of	of	ADP
agb-405	259	9	financial	financial	ADJ
agb-405	259	10	tools	tool	NOUN
agb-405	259	11	like	like	ADP
agb-405	259	12	vat	vat	NOUN
agb-405	259	13	exemptions	exemption	NOUN
agb-405	259	14	to	to	PART
agb-405	259	15	support	support	VERB
agb-405	259	16	digital	digital	ADJ
agb-405	259	17	development	development	NOUN
agb-405	259	18	,	,	PUNCT
agb-405	259	19	although	although	SCONJ
agb-405	259	20	the	the	DET
agb-405	259	21	success	success	NOUN
agb-405	259	22	of	of	ADP
agb-405	259	23	such	such	ADJ
agb-405	259	24	fiscal	fiscal	ADJ
agb-405	259	25	measures	measure	NOUN
agb-405	259	26	requires	require	VERB
agb-405	259	27	additional	additional	ADJ
agb-405	259	28	actions	action	NOUN
agb-405	259	29	from	from	ADP
agb-405	259	30	authorities	authority	NOUN
agb-405	259	31	to	to	PART
agb-405	259	32	maximise	maximise	VERB
agb-405	259	33	their	their	PRON
agb-405	259	34	effectiveness	effectiveness	NOUN
agb-405	259	35	.	.	PUNCT
agb-405	260	1	figure	figure	NOUN
agb-405	260	2	3	3	NUM
agb-405	260	3	:	:	PUNCT
agb-405	260	4	relationship	relationship	NOUN
agb-405	260	5	between	between	ADP
agb-405	260	6	revenue	revenue	NOUN
agb-405	260	7	and	and	CCONJ
agb-405	260	8	digital	digital	ADJ
agb-405	260	9	investment	investment	NOUN
agb-405	260	10	.	.	PUNCT
agb-405	261	1	figure	figure	NOUN
agb-405	261	2	3	3	NUM
agb-405	261	3	illustrates	illustrate	VERB
agb-405	261	4	the	the	DET
agb-405	261	5	relationship	relationship	NOUN
agb-405	261	6	between	between	ADP
agb-405	261	7	revenue	revenue	NOUN
agb-405	261	8	and	and	CCONJ
agb-405	261	9	digital	digital	ADJ
agb-405	261	10	investment	investment	NOUN
agb-405	261	11	,	,	PUNCT
agb-405	261	12	with	with	ADP
agb-405	261	13	a	a	DET
agb-405	261	14	quadratic	quadratic	ADJ
agb-405	261	15	line	line	NOUN
agb-405	261	16	indicating	indicate	VERB
agb-405	261	17	potential	potential	ADJ
agb-405	261	18	non	non	ADJ
agb-405	261	19	-	-	ADJ
agb-405	261	20	linear	linear	ADJ
agb-405	261	21	patterns	pattern	NOUN
agb-405	261	22	.	.	PUNCT
agb-405	262	1	individual	individual	ADJ
agb-405	262	2	observations	observation	NOUN
agb-405	262	3	are	be	AUX
agb-405	262	4	represented	represent	VERB
agb-405	262	5	by	by	ADP
agb-405	262	6	green	green	ADJ
agb-405	262	7	dots	dot	NOUN
agb-405	262	8	,	,	PUNCT
agb-405	262	9	plotting	plot	VERB
agb-405	262	10	digital	digital	ADJ
agb-405	262	11	investment	investment	NOUN
agb-405	262	12	on	on	ADP
agb-405	262	13	the	the	DET
agb-405	262	14	x	x	NOUN
agb-405	262	15	-	-	NOUN
agb-405	262	16	axis	axis	NOUN
agb-405	262	17	and	and	CCONJ
agb-405	262	18	revenue	revenue	NOUN
agb-405	262	19	on	on	ADP
agb-405	262	20	the	the	DET
agb-405	262	21	y	y	NOUN
agb-405	262	22	-	-	PUNCT
agb-405	262	23	axis	axis	NOUN
agb-405	262	24	.	.	PUNCT
agb-405	263	1	the	the	DET
agb-405	263	2	black	black	ADJ
agb-405	263	3	curved	curved	ADJ
agb-405	263	4	line	line	NOUN
agb-405	263	5	represents	represent	VERB
agb-405	263	6	the	the	DET
agb-405	263	7	quadratic	quadratic	ADJ
agb-405	263	8	fit	fit	NOUN
agb-405	263	9	,	,	PUNCT
agb-405	263	10	showing	show	VERB
agb-405	263	11	the	the	DET
agb-405	263	12	average	average	ADJ
agb-405	263	13	trend	trend	NOUN
agb-405	263	14	between	between	ADP
agb-405	263	15	the	the	DET
agb-405	263	16	two	two	NUM
agb-405	263	17	variables	variable	NOUN
agb-405	263	18	.	.	PUNCT
agb-405	264	1	the	the	DET
agb-405	264	2	plot	plot	NOUN
agb-405	264	3	suggests	suggest	VERB
agb-405	264	4	a	a	DET
agb-405	264	5	moderate	moderate	ADJ
agb-405	264	6	growth	growth	NOUN
agb-405	264	7	in	in	ADP
agb-405	264	8	revenue	revenue	NOUN
agb-405	264	9	as	as	ADP
agb-405	264	10	digital	digital	ADJ
agb-405	264	11	investment	investment	NOUN
agb-405	264	12	increases	increase	NOUN
agb-405	264	13	,	,	PUNCT
agb-405	264	14	though	though	SCONJ
agb-405	264	15	no	no	DET
agb-405	264	16	strong	strong	ADJ
agb-405	264	17	correlation	correlation	NOUN
agb-405	264	18	is	be	AUX
agb-405	264	19	observed	observe	VERB
agb-405	264	20	.	.	PUNCT
agb-405	265	1	at	at	ADP
agb-405	265	2	lower	low	ADJ
agb-405	265	3	levels	level	NOUN
agb-405	265	4	of	of	ADP
agb-405	265	5	digital	digital	ADJ
agb-405	265	6	investment	investment	NOUN
agb-405	265	7	,	,	PUNCT
agb-405	265	8	the	the	DET
agb-405	265	9	quadratic	quadratic	ADJ
agb-405	265	10	line	line	NOUN
agb-405	265	11	indicates	indicate	VERB
agb-405	265	12	slight	slight	ADJ
agb-405	265	13	revenue	revenue	NOUN
agb-405	265	14	growth	growth	NOUN
agb-405	265	15	,	,	PUNCT
agb-405	265	16	supporting	support	VERB
agb-405	265	17	the	the	DET
agb-405	265	18	notion	notion	NOUN
agb-405	265	19	that	that	SCONJ
agb-405	265	20	initial	initial	ADJ
agb-405	265	21	digital	digital	ADJ
agb-405	265	22	investments	investment	NOUN
agb-405	265	23	bring	bring	VERB
agb-405	265	24	financial	financial	ADJ
agb-405	265	25	benefits	benefit	NOUN
agb-405	265	26	.	.	PUNCT
agb-405	266	1	however	however	ADV
agb-405	266	2	,	,	PUNCT
agb-405	266	3	as	as	SCONJ
agb-405	266	4	digital	digital	ADJ
agb-405	266	5	investment	investment	NOUN
agb-405	266	6	rises	rise	NOUN
agb-405	266	7	,	,	PUNCT
agb-405	266	8	the	the	DET
agb-405	266	9	returns	return	NOUN
agb-405	266	10	diminish	diminish	VERB
agb-405	266	11	,	,	PUNCT
agb-405	266	12	with	with	ADP
agb-405	266	13	lower	low	ADJ
agb-405	266	14	revenue	revenue	NOUN
agb-405	266	15	growth	growth	NOUN
agb-405	266	16	at	at	ADP
agb-405	266	17	higher	high	ADJ
agb-405	266	18	investment	investment	NOUN
agb-405	266	19	levels	level	NOUN
agb-405	266	20	.	.	PUNCT
agb-405	267	1	the	the	DET
agb-405	267	2	distribution	distribution	NOUN
agb-405	267	3	of	of	ADP
agb-405	267	4	green	green	ADJ
agb-405	267	5	dots	dot	NOUN
agb-405	267	6	around	around	ADP
agb-405	267	7	the	the	DET
agb-405	267	8	quadratic	quadratic	ADJ
agb-405	267	9	line	line	NOUN
agb-405	267	10	highlights	highlight	NOUN
agb-405	267	11	variability	variability	NOUN
agb-405	267	12	,	,	PUNCT
agb-405	267	13	suggesting	suggest	VERB
agb-405	267	14	that	that	SCONJ
agb-405	267	15	factors	factor	NOUN
agb-405	267	16	beyond	beyond	ADP
agb-405	267	17	digital	digital	ADJ
agb-405	267	18	investment	investment	NOUN
agb-405	267	19	influence	influence	NOUN
agb-405	267	20	revenue	revenue	NOUN
agb-405	267	21	outcomes	outcome	NOUN
agb-405	267	22	.	.	PUNCT
agb-405	268	1	this	this	DET
agb-405	268	2	pattern	pattern	NOUN
agb-405	268	3	reflects	reflect	VERB
agb-405	268	4	the	the	DET
agb-405	268	5	complex	complex	ADJ
agb-405	268	6	relationship	relationship	NOUN
agb-405	268	7	between	between	ADP
agb-405	268	8	digital	digital	ADJ
agb-405	268	9	transformation	transformation	NOUN
agb-405	268	10	and	and	CCONJ
agb-405	268	11	financial	financial	ADJ
agb-405	268	12	performance	performance	NOUN
agb-405	268	13	.	.	PUNCT
agb-405	269	1	the	the	DET
agb-405	269	2	analysis	analysis	NOUN
agb-405	269	3	of	of	ADP
agb-405	269	4	this	this	DET
agb-405	269	5	scatter	scatter	NOUN
agb-405	269	6	plot	plot	NOUN
agb-405	269	7	indicates	indicate	VERB
agb-405	269	8	that	that	SCONJ
agb-405	269	9	the	the	DET
agb-405	269	10	relationship	relationship	NOUN
agb-405	269	11	between	between	ADP
agb-405	269	12	digital	digital	ADJ
agb-405	269	13	investment	investment	NOUN
agb-405	269	14	and	and	CCONJ
agb-405	269	15	revenue	revenue	NOUN
agb-405	269	16	requires	require	VERB
agb-405	269	17	further	far	ADV
agb-405	269	18	statistical	statistical	ADJ
agb-405	269	19	exploration	exploration	NOUN
agb-405	269	20	for	for	ADP
agb-405	269	21	a	a	DET
agb-405	269	22	deeper	deep	ADJ
agb-405	269	23	understanding	understanding	NOUN
agb-405	269	24	.	.	PUNCT
agb-405	270	1	conclusion	conclusion	NOUN
agb-405	270	2	and	and	CCONJ
agb-405	270	3	implications	implication	NOUN
agb-405	270	4	this	this	DET
agb-405	270	5	research	research	NOUN
agb-405	270	6	examines	examine	VERB
agb-405	270	7	how	how	SCONJ
agb-405	270	8	vat	vat	NOUN
agb-405	270	9	exemption	exemption	NOUN
agb-405	270	10	policies	policy	NOUN
agb-405	270	11	support	support	VERB
agb-405	270	12	digital	digital	ADJ
agb-405	270	13	transformation	transformation	NOUN
agb-405	270	14	in	in	ADP
agb-405	270	15	environmentally	environmentally	ADV
agb-405	270	16	sustainable	sustainable	ADJ
agb-405	270	17	agricultural	agricultural	ADJ
agb-405	270	18	businesses	business	NOUN
agb-405	270	19	,	,	PUNCT
agb-405	270	20	using	use	VERB
agb-405	270	21	a	a	DET
agb-405	270	22	high	high	ADJ
agb-405	270	23	-	-	PUNCT
agb-405	270	24	quality	quality	NOUN
agb-405	270	25	development	development	NOUN
agb-405	270	26	perspective	perspective	NOUN
agb-405	270	27	.	.	PUNCT
agb-405	271	1	through	through	ADP
agb-405	271	2	econometric	econometric	ADJ
agb-405	271	3	models	model	NOUN
agb-405	271	4	,	,	PUNCT
agb-405	271	5	specifically	specifically	ADV
agb-405	271	6	difference	difference	NOUN
agb-405	271	7	-	-	PUNCT
agb-405	271	8	in	in	ADP
agb-405	271	9	-	-	PUNCT
agb-405	271	10	differences	difference	NOUN
agb-405	271	11	and	and	CCONJ
agb-405	271	12	regression	regression	NOUN
agb-405	271	13	techniques	technique	NOUN
agb-405	271	14	,	,	PUNCT
agb-405	271	15	we	we	PRON
agb-405	271	16	uncover	uncover	VERB
agb-405	271	17	the	the	DET
agb-405	271	18	significant	significant	ADJ
agb-405	271	19	impact	impact	NOUN
agb-405	271	20	of	of	ADP
agb-405	271	21	fiscal	fiscal	ADJ
agb-405	271	22	measures	measure	NOUN
agb-405	271	23	on	on	ADP
agb-405	271	24	agricultural	agricultural	ADJ
agb-405	271	25	technology	technology	NOUN
agb-405	271	26	adoption	adoption	NOUN
agb-405	271	27	and	and	CCONJ
agb-405	271	28	environmentally	environmentally	ADV
agb-405	271	29	friendly	friendly	ADJ
agb-405	271	30	practices	practice	NOUN
agb-405	271	31	.	.	PUNCT
agb-405	272	1	the	the	DET
agb-405	272	2	findings	finding	NOUN
agb-405	272	3	indicate	indicate	VERB
agb-405	272	4	that	that	SCONJ
agb-405	272	5	vat	vat	NOUN
agb-405	272	6	exemptions	exemption	NOUN
agb-405	272	7	incentivise	incentivise	VERB
agb-405	272	8	businesses	business	NOUN
agb-405	272	9	to	to	PART
agb-405	272	10	invest	invest	VERB
agb-405	272	11	more	more	ADJ
agb-405	272	12	in	in	ADP
agb-405	272	13	digital	digital	ADJ
agb-405	272	14	solutions	solution	NOUN
agb-405	272	15	and	and	CCONJ
agb-405	272	16	cutting	cutting	NOUN
agb-405	272	17	-	-	PUNCT
agb-405	272	18	edge	edge	NOUN
agb-405	272	19	technologies	technology	NOUN
agb-405	272	20	,	,	PUNCT
agb-405	272	21	driving	drive	VERB
agb-405	272	22	positive	positive	ADJ
agb-405	272	23	responses	response	NOUN
agb-405	272	24	in	in	ADP
agb-405	272	25	digital	digital	ADJ
agb-405	272	26	transformation	transformation	NOUN
agb-405	272	27	post	post	ADJ
agb-405	272	28	-	-	ADJ
agb-405	272	29	policy	policy	ADJ
agb-405	272	30	implementation	implementation	NOUN
agb-405	272	31	.	.	PUNCT
agb-405	273	1	however	however	ADV
agb-405	273	2	,	,	PUNCT
agb-405	273	3	the	the	DET
agb-405	273	4	study	study	NOUN
agb-405	273	5	also	also	ADV
agb-405	273	6	reveals	reveal	VERB
agb-405	273	7	that	that	SCONJ
agb-405	273	8	the	the	DET
agb-405	273	9	outcomes	outcome	NOUN
agb-405	273	10	of	of	ADP
agb-405	273	11	vat	vat	NOUN
agb-405	273	12	exemptions	exemption	NOUN
agb-405	273	13	vary	vary	VERB
agb-405	273	14	based	base	VERB
agb-405	273	15	on	on	ADP
agb-405	273	16	business	business	NOUN
agb-405	273	17	size	size	NOUN
agb-405	273	18	,	,	PUNCT
agb-405	273	19	revenue	revenue	NOUN
agb-405	273	20	,	,	PUNCT
agb-405	273	21	and	and	CCONJ
agb-405	273	22	commitment	commitment	NOUN
agb-405	273	23	to	to	ADP
agb-405	273	24	sustainable	sustainable	ADJ
agb-405	273	25	agriculture	agriculture	NOUN
agb-405	273	26	.	.	PUNCT
agb-405	274	1	small	small	ADJ
agb-405	274	2	businesses	business	NOUN
agb-405	274	3	face	face	VERB
agb-405	274	4	particular	particular	ADJ
agb-405	274	5	challenges	challenge	NOUN
agb-405	274	6	in	in	ADP
agb-405	274	7	fully	fully	ADV
agb-405	274	8	benefiting	benefit	VERB
agb-405	274	9	from	from	ADP
agb-405	274	10	vat	vat	NOUN
agb-405	274	11	exemptions	exemption	NOUN
agb-405	274	12	due	due	ADJ
agb-405	274	13	to	to	ADP
agb-405	274	14	financial	financial	ADJ
agb-405	274	15	constraints	constraint	NOUN
agb-405	274	16	and	and	CCONJ
agb-405	274	17	limited	limited	ADJ
agb-405	274	18	digital	digital	ADJ
agb-405	274	19	knowledge	knowledge	NOUN
agb-405	274	20	.	.	PUNCT
agb-405	275	1	as	as	ADP
agb-405	275	2	such	such	ADJ
agb-405	275	3	,	,	PUNCT
agb-405	275	4	the	the	DET
agb-405	275	5	research	research	NOUN
agb-405	275	6	highlights	highlight	VERB
agb-405	275	7	the	the	DET
agb-405	275	8	need	need	NOUN
agb-405	275	9	for	for	ADP
agb-405	275	10	vat	vat	NOUN
agb-405	275	11	exemption	exemption	NOUN
agb-405	275	12	policies	policy	NOUN
agb-405	275	13	to	to	PART
agb-405	275	14	be	be	AUX
agb-405	275	15	tailored	tailor	VERB
agb-405	275	16	to	to	ADP
agb-405	275	17	the	the	DET
agb-405	275	18	specific	specific	ADJ
agb-405	275	19	needs	need	NOUN
agb-405	275	20	of	of	ADP
agb-405	275	21	each	each	DET
agb-405	275	22	business	business	NOUN
agb-405	275	23	,	,	PUNCT
agb-405	275	24	with	with	ADP
agb-405	275	25	a	a	DET
agb-405	275	26	focus	focus	NOUN
agb-405	275	27	on	on	ADP
agb-405	275	28	smaller	small	ADJ
agb-405	275	29	enterprises	enterprise	NOUN
agb-405	275	30	that	that	PRON
agb-405	275	31	struggle	struggle	VERB
agb-405	275	32	to	to	PART
agb-405	275	33	adopt	adopt	VERB
agb-405	275	34	digital	digital	ADJ
agb-405	275	35	technologies	technology	NOUN
agb-405	275	36	.	.	PUNCT
agb-405	276	1	special	special	ADJ
agb-405	276	2	funding	funding	NOUN
agb-405	276	3	assistance	assistance	NOUN
agb-405	276	4	and	and	CCONJ
agb-405	276	5	educational	educational	ADJ
agb-405	276	6	programs	program	NOUN
agb-405	276	7	are	be	AUX
agb-405	276	8	crucial	crucial	ADJ
agb-405	276	9	in	in	ADP
agb-405	276	10	helping	help	VERB
agb-405	276	11	these	these	DET
agb-405	276	12	businesses	business	NOUN
agb-405	276	13	overcome	overcome	VERB
agb-405	276	14	barriers	barrier	NOUN
agb-405	276	15	to	to	ADP
agb-405	276	16	digital	digital	ADJ
agb-405	276	17	transformation	transformation	NOUN
agb-405	276	18	.	.	PUNCT
agb-405	277	1	this	this	DET
agb-405	277	2	study	study	NOUN
agb-405	277	3	provides	provide	VERB
agb-405	277	4	valuable	valuable	ADJ
agb-405	277	5	insights	insight	NOUN
agb-405	277	6	for	for	ADP
agb-405	277	7	policymakers	policymaker	NOUN
agb-405	277	8	,	,	PUNCT
agb-405	277	9	suggesting	suggest	VERB
agb-405	277	10	that	that	SCONJ
agb-405	277	11	vat	vat	NOUN
agb-405	277	12	exemptions	exemption	NOUN
agb-405	277	13	alone	alone	ADV
agb-405	277	14	are	be	AUX
agb-405	277	15	not	not	PART
agb-405	277	16	sufficient	sufficient	ADJ
agb-405	277	17	to	to	PART
agb-405	277	18	ensure	ensure	VERB
agb-405	277	19	digital	digital	ADJ
agb-405	277	20	progress	progress	NOUN
agb-405	277	21	in	in	ADP
agb-405	277	22	agriculture	agriculture	NOUN
agb-405	277	23	.	.	PUNCT
agb-405	278	1	a	a	DET
agb-405	278	2	combination	combination	NOUN
agb-405	278	3	of	of	ADP
agb-405	278	4	tax	tax	NOUN
agb-405	278	5	benefits	benefit	NOUN
agb-405	278	6	,	,	PUNCT
agb-405	278	7	targeted	target	VERB
agb-405	278	8	financial	financial	ADJ
agb-405	278	9	assistance	assistance	NOUN
agb-405	278	10	,	,	PUNCT
agb-405	278	11	and	and	CCONJ
agb-405	278	12	digital	digital	ADJ
agb-405	278	13	skill	skill	NOUN
agb-405	278	14	development	development	NOUN
agb-405	278	15	programs	program	NOUN
agb-405	278	16	is	be	AUX
agb-405	278	17	needed	need	VERB
agb-405	278	18	to	to	PART
agb-405	278	19	maximise	maximise	VERB
agb-405	278	20	the	the	DET
agb-405	278	21	impact	impact	NOUN
agb-405	278	22	of	of	ADP
agb-405	278	23	these	these	DET
agb-405	278	24	policies	policy	NOUN
agb-405	278	25	.	.	PUNCT
agb-405	279	1	the	the	DET
agb-405	279	2	agricultural	agricultural	ADJ
agb-405	279	3	sector	sector	NOUN
agb-405	279	4	's	's	PART
agb-405	279	5	ongoing	ongoing	ADJ
agb-405	279	6	digital	digital	ADJ
agb-405	279	7	transformation	transformation	NOUN
agb-405	279	8	requires	require	VERB
agb-405	279	9	an	an	DET
agb-405	279	10	approach	approach	NOUN
agb-405	279	11	that	that	PRON
agb-405	279	12	balances	balance	VERB
agb-405	279	13	profitability	profitability	NOUN
agb-405	279	14	with	with	ADP
agb-405	279	15	environmental	environmental	ADJ
agb-405	279	16	sustainability	sustainability	NOUN
agb-405	279	17	.	.	PUNCT
agb-405	280	1	by	by	ADP
agb-405	280	2	demonstrating	demonstrate	VERB
agb-405	280	3	the	the	DET
agb-405	280	4	role	role	NOUN
agb-405	280	5	of	of	ADP
agb-405	280	6	tax	tax	NOUN
agb-405	280	7	incentives	incentive	NOUN
agb-405	280	8	in	in	ADP
agb-405	280	9	driving	drive	VERB
agb-405	280	10	innovation	innovation	NOUN
agb-405	280	11	and	and	CCONJ
agb-405	280	12	supporting	support	VERB
agb-405	280	13	sustainable	sustainable	ADJ
agb-405	280	14	practices	practice	NOUN
agb-405	280	15	,	,	PUNCT
agb-405	280	16	this	this	DET
agb-405	280	17	research	research	NOUN
agb-405	280	18	contributes	contribute	VERB
agb-405	280	19	to	to	ADP
agb-405	280	20	the	the	DET
agb-405	280	21	academic	academic	ADJ
agb-405	280	22	understanding	understanding	NOUN
agb-405	280	23	of	of	ADP
agb-405	280	24	the	the	DET
agb-405	280	25	intersection	intersection	NOUN
agb-405	280	26	between	between	ADP
agb-405	280	27	fiscal	fiscal	ADJ
agb-405	280	28	policies	policy	NOUN
agb-405	280	29	,	,	PUNCT
agb-405	280	30	technology	technology	NOUN
agb-405	280	31	,	,	PUNCT
agb-405	280	32	and	and	CCONJ
agb-405	280	33	sustainability	sustainability	NOUN
agb-405	280	34	in	in	ADP
agb-405	280	35	agriculture	agriculture	NOUN
agb-405	280	36	.	.	PUNCT
agb-405	281	1	future	future	ADJ
agb-405	281	2	research	research	NOUN
agb-405	281	3	can	can	AUX
agb-405	281	4	explore	explore	VERB
agb-405	281	5	the	the	DET
agb-405	281	6	influence	influence	NOUN
agb-405	281	7	of	of	ADP
agb-405	281	8	regional	regional	ADJ
agb-405	281	9	differences	difference	NOUN
agb-405	281	10	,	,	PUNCT
agb-405	281	11	local	local	ADJ
agb-405	281	12	practices	practice	NOUN
agb-405	281	13	,	,	PUNCT
agb-405	281	14	and	and	CCONJ
agb-405	281	15	the	the	DET
agb-405	281	16	spread	spread	NOUN
agb-405	281	17	of	of	ADP
agb-405	281	18	technology	technology	NOUN
agb-405	281	19	on	on	ADP
agb-405	281	20	the	the	DET
agb-405	281	21	effectiveness	effectiveness	NOUN
agb-405	281	22	of	of	ADP
agb-405	281	23	vat	vat	NOUN
agb-405	281	24	exemption	exemption	NOUN
agb-405	281	25	policies	policy	NOUN
agb-405	281	26	.	.	PUNCT
agb-405	282	1	the	the	DET
agb-405	282	2	study	study	NOUN
agb-405	282	3	's	's	PART
agb-405	282	4	findings	finding	NOUN
agb-405	282	5	suggest	suggest	VERB
agb-405	282	6	that	that	SCONJ
agb-405	282	7	the	the	DET
agb-405	282	8	agbioforum	agbioforum	NOUN
agb-405	282	9	,	,	PUNCT
agb-405	282	10	26(3	26(3	NUM
agb-405	282	11	)	)	PUNCT
agb-405	282	12	,	,	PUNCT
agb-405	282	13	2024	2024	NUM
agb-405	282	14	|	|	ADV
agb-405	282	15	104	104	NUM
agb-405	282	16	yang	yang	PROPN
agb-405	282	17	&	&	CCONJ
agb-405	282	18	rasiah	rasiah	PROPN
agb-405	282	19	—	—	PUNCT
agb-405	282	20	how	how	SCONJ
agb-405	282	21	can	can	AUX
agb-405	282	22	vat	vat	VERB
agb-405	282	23	exemption	exemption	NOUN
agb-405	282	24	policies	policy	NOUN
agb-405	282	25	promote	promote	VERB
agb-405	282	26	the	the	DET
agb-405	282	27	digital	digital	ADJ
agb-405	282	28	transformation	transformation	NOUN
agb-405	282	29	of	of	ADP
agb-405	282	30	green	green	ADJ
agb-405	282	31	agricultural	agricultural	ADJ
agb-405	282	32	enterprises	enterprise	NOUN
agb-405	282	33	...	...	PUNCT
agb-405	282	34	most	most	ADV
agb-405	282	35	effective	effective	ADJ
agb-405	282	36	policies	policy	NOUN
agb-405	282	37	will	will	AUX
agb-405	282	38	combine	combine	VERB
agb-405	282	39	tax	tax	NOUN
agb-405	282	40	benefits	benefit	NOUN
agb-405	282	41	with	with	ADP
agb-405	282	42	additional	additional	ADJ
agb-405	282	43	support	support	NOUN
agb-405	282	44	mechanisms	mechanism	NOUN
agb-405	282	45	,	,	PUNCT
agb-405	282	46	such	such	ADJ
agb-405	282	47	as	as	ADP
agb-405	282	48	reduced	reduce	VERB
agb-405	282	49	-	-	PUNCT
agb-405	282	50	rate	rate	NOUN
agb-405	282	51	loans	loan	NOUN
agb-405	282	52	or	or	CCONJ
agb-405	282	53	direct	direct	ADJ
agb-405	282	54	funding	funding	NOUN
agb-405	282	55	,	,	PUNCT
agb-405	282	56	to	to	PART
agb-405	282	57	help	help	VERB
agb-405	282	58	small	small	ADJ
agb-405	282	59	-	-	PUNCT
agb-405	282	60	scale	scale	NOUN
agb-405	282	61	farmers	farmer	NOUN
agb-405	282	62	improve	improve	VERB
agb-405	282	63	their	their	PRON
agb-405	282	64	digital	digital	ADJ
agb-405	282	65	capabilities	capability	NOUN
agb-405	282	66	and	and	CCONJ
agb-405	282	67	environmental	environmental	ADJ
agb-405	282	68	practices	practice	NOUN
agb-405	282	69	.	.	PUNCT
agb-405	283	1	ultimately	ultimately	ADV
agb-405	283	2	,	,	PUNCT
agb-405	283	3	this	this	DET
agb-405	283	4	research	research	NOUN
agb-405	283	5	underscores	underscore	VERB
agb-405	283	6	the	the	DET
agb-405	283	7	importance	importance	NOUN
agb-405	283	8	of	of	ADP
agb-405	283	9	creating	create	VERB
agb-405	283	10	an	an	DET
agb-405	283	11	enabling	enable	VERB
agb-405	283	12	environment	environment	NOUN
agb-405	283	13	for	for	ADP
agb-405	283	14	businesses	business	NOUN
agb-405	283	15	of	of	ADP
agb-405	283	16	all	all	DET
agb-405	283	17	sizes	size	NOUN
agb-405	283	18	to	to	PART
agb-405	283	19	leverage	leverage	VERB
agb-405	283	20	digital	digital	ADJ
agb-405	283	21	tools	tool	NOUN
agb-405	283	22	,	,	PUNCT
agb-405	283	23	thereby	thereby	ADV
agb-405	283	24	contributing	contribute	VERB
agb-405	283	25	to	to	ADP
agb-405	283	26	stronger	strong	ADJ
agb-405	283	27	economies	economy	NOUN
agb-405	283	28	and	and	CCONJ
agb-405	283	29	a	a	DET
agb-405	283	30	more	more	ADV
agb-405	283	31	sustainable	sustainable	ADJ
agb-405	283	32	future	future	NOUN
agb-405	283	33	in	in	ADP
agb-405	283	34	agriculture	agriculture	NOUN
agb-405	283	35	.	.	PUNCT
agb-405	284	1	references	reference	NOUN
agb-405	284	2	adama	adama	PROPN
agb-405	284	3	,	,	PUNCT
agb-405	284	4	h.	h.	PROPN
agb-405	284	5	e.	e.	PROPN
agb-405	284	6	,	,	PUNCT
agb-405	284	7	&	&	CCONJ
agb-405	284	8	okeke	okeke	ADJ
agb-405	284	9	,	,	PUNCT
agb-405	284	10	c.	c.	PROPN
agb-405	284	11	d.	d.	PROPN
agb-405	284	12	(	(	PUNCT
agb-405	284	13	2024	2024	NUM
agb-405	284	14	)	)	PUNCT
agb-405	284	15	.	.	PUNCT
agb-405	285	1	digital	digital	ADJ
agb-405	285	2	transformation	transformation	NOUN
agb-405	285	3	as	as	ADP
agb-405	285	4	a	a	DET
agb-405	285	5	catalyst	catalyst	NOUN
agb-405	285	6	for	for	ADP
agb-405	285	7	business	business	NOUN
agb-405	285	8	model	model	NOUN
agb-405	285	9	innovation	innovation	NOUN
agb-405	285	10	:	:	PUNCT
agb-405	285	11	a	a	DET
agb-405	285	12	critical	critical	ADJ
agb-405	285	13	review	review	NOUN
agb-405	285	14	of	of	ADP
agb-405	285	15	impact	impact	NOUN
agb-405	285	16	and	and	CCONJ
agb-405	285	17	implementation	implementation	NOUN
agb-405	285	18	strategies	strategy	NOUN
agb-405	285	19	.	.	PUNCT
agb-405	286	1	magna	magna	PROPN
agb-405	286	2	scientia	scientia	PROPN
agb-405	286	3	advanced	advanced	PROPN
agb-405	286	4	research	research	NOUN
agb-405	286	5	and	and	CCONJ
agb-405	286	6	reviews	review	NOUN
agb-405	286	7	,	,	PUNCT
agb-405	286	8	10(02	10(02	NUM
agb-405	286	9	)	)	PUNCT
agb-405	286	10	,	,	PUNCT
agb-405	286	11	256	256	NUM
agb-405	286	12	-	-	SYM
agb-405	286	13	264	264	NUM
agb-405	286	14	.	.	PUNCT
agb-405	287	1	doi	doi	NOUN
agb-405	287	2	:	:	PUNCT
agb-405	287	3	https://doi.org/10.30574/msarr.2024.10.2.0066	https://doi.org/10.30574/msarr.2024.10.2.0066	PROPN
agb-405	287	4	akbulaev	akbulaev	NOUN
agb-405	287	5	,	,	PUNCT
agb-405	287	6	n.	n.	PROPN
agb-405	287	7	(	(	PUNCT
agb-405	287	8	2024	2024	NUM
agb-405	287	9	)	)	PUNCT
agb-405	287	10	.	.	PUNCT
agb-405	288	1	the	the	DET
agb-405	288	2	impact	impact	NOUN
agb-405	288	3	of	of	ADP
agb-405	288	4	tax	tax	NOUN
agb-405	288	5	revenue	revenue	NOUN
agb-405	288	6	on	on	ADP
agb-405	288	7	azerbaijan	azerbaijan	PROPN
agb-405	288	8	’s	’s	PART
agb-405	288	9	economic	economic	ADJ
agb-405	288	10	growth	growth	NOUN
agb-405	288	11	.	.	PUNCT
agb-405	289	1	public	public	ADJ
agb-405	289	2	finance	finance	NOUN
agb-405	289	3	quarterly	quarterly	NOUN
agb-405	289	4	=	=	PUNCT
agb-405	289	5	pénzügyi	pénzügyi	ADJ
agb-405	289	6	szemle	szemle	NOUN
agb-405	289	7	,	,	PUNCT
agb-405	289	8	70(1	70(1	NOUN
agb-405	289	9	)	)	PUNCT
agb-405	289	10	,	,	PUNCT
agb-405	289	11	66	66	NUM
agb-405	289	12	-	-	SYM
agb-405	289	13	82	82	NUM
agb-405	289	14	.	.	PUNCT
agb-405	290	1	doi	doi	NOUN
agb-405	290	2	:	:	PUNCT
agb-405	290	3	https://doi.org/10.35551/pfq_2024_1_4	https://doi.org/10.35551/pfq_2024_1_4	PROPN
agb-405	290	4	akour	akour	NOUN
agb-405	290	5	,	,	PUNCT
agb-405	290	6	m.	m.	NOUN
agb-405	290	7	,	,	PUNCT
agb-405	290	8	&	&	CCONJ
agb-405	290	9	alenezi	alenezi	ADV
agb-405	290	10	,	,	PUNCT
agb-405	290	11	m.	m.	NOUN
agb-405	290	12	(	(	PUNCT
agb-405	290	13	2022	2022	NUM
agb-405	290	14	)	)	PUNCT
agb-405	290	15	.	.	PUNCT
agb-405	291	1	higher	high	ADJ
agb-405	291	2	education	education	NOUN
agb-405	291	3	future	future	NOUN
agb-405	291	4	in	in	ADP
agb-405	291	5	the	the	DET
agb-405	291	6	era	era	NOUN
agb-405	291	7	of	of	ADP
agb-405	291	8	digital	digital	ADJ
agb-405	291	9	transformation	transformation	NOUN
agb-405	291	10	.	.	PUNCT
agb-405	292	1	education	education	NOUN
agb-405	292	2	sciences	sciences	PROPN
agb-405	292	3	,	,	PUNCT
agb-405	292	4	12(11	12(11	NUM
agb-405	292	5	)	)	PUNCT
agb-405	292	6	,	,	PUNCT
agb-405	292	7	784	784	NUM
agb-405	292	8	.	.	PUNCT
agb-405	293	1	doi	doi	NOUN
agb-405	293	2	:	:	PUNCT
agb-405	293	3	https://doi.org/10.33	https://doi.org/10.33	NOUN
agb-405	293	4	90	90	NUM
agb-405	293	5	/	/	SYM
agb-405	293	6	educsci12110784	educsci12110784	PROPN
agb-405	293	7	arzo	arzo	NOUN
agb-405	293	8	,	,	PUNCT
agb-405	293	9	s.	s.	PROPN
agb-405	293	10	,	,	PUNCT
agb-405	293	11	&	&	CCONJ
agb-405	293	12	hong	hong	PROPN
agb-405	293	13	,	,	PUNCT
agb-405	293	14	m.	m.	NOUN
agb-405	293	15	(	(	PUNCT
agb-405	293	16	2024a	2024a	NUM
agb-405	293	17	)	)	PUNCT
agb-405	293	18	.	.	PUNCT
agb-405	294	1	resilient	resilient	ADJ
agb-405	294	2	green	green	ADJ
agb-405	294	3	infrastructure	infrastructure	NOUN
agb-405	294	4	:	:	PUNCT
agb-405	294	5	navigating	navigate	VERB
agb-405	294	6	environmental	environmental	ADJ
agb-405	294	7	resistance	resistance	NOUN
agb-405	294	8	for	for	ADP
agb-405	294	9	sustainable	sustainable	ADJ
agb-405	294	10	development	development	NOUN
agb-405	294	11	,	,	PUNCT
agb-405	294	12	social	social	ADJ
agb-405	294	13	mobility	mobility	NOUN
agb-405	294	14	in	in	ADP
agb-405	294	15	climate	climate	NOUN
agb-405	294	16	change	change	NOUN
agb-405	294	17	policy	policy	NOUN
agb-405	294	18	.	.	PUNCT
agb-405	295	1	heliyon	heliyon	NOUN
agb-405	295	2	,	,	PUNCT
agb-405	295	3	10(13	10(13	NUM
agb-405	295	4	)	)	PUNCT
agb-405	295	5	,	,	PUNCT
agb-405	295	6	e33524	e33524	PROPN
agb-405	295	7	.	.	PUNCT
agb-405	295	8	doi	doi	PROPN
agb-405	295	9	:	:	PUNCT
agb-405	295	10	https://doi.org/	https://doi.org/	VERB
agb-405	295	11	10.1016	10.1016	NUM
agb-405	295	12	/	/	SYM
agb-405	295	13	j.heliyon.2024.e33524	j.heliyon.2024.e33524	PROPN
agb-405	295	14	arzo	arzo	PROPN
agb-405	295	15	,	,	PUNCT
agb-405	295	16	s.	s.	PROPN
agb-405	295	17	,	,	PUNCT
agb-405	295	18	&	&	CCONJ
agb-405	295	19	hong	hong	PROPN
agb-405	295	20	,	,	PUNCT
agb-405	295	21	m.	m.	NOUN
agb-405	295	22	(	(	PUNCT
agb-405	295	23	2024b	2024b	NUM
agb-405	295	24	)	)	PUNCT
agb-405	295	25	.	.	PUNCT
agb-405	296	1	a	a	DET
agb-405	296	2	roadmap	roadmap	NOUN
agb-405	296	3	to	to	PART
agb-405	296	4	sdgsemergence	sdgsemergence	VERB
agb-405	296	5	of	of	ADP
agb-405	296	6	technological	technological	ADJ
agb-405	296	7	innovation	innovation	NOUN
agb-405	296	8	and	and	CCONJ
agb-405	296	9	infrastructure	infrastructure	NOUN
agb-405	296	10	development	development	NOUN
agb-405	296	11	for	for	ADP
agb-405	296	12	social	social	ADJ
agb-405	296	13	progress	progress	NOUN
agb-405	296	14	and	and	CCONJ
agb-405	296	15	mobility	mobility	NOUN
agb-405	296	16	.	.	PUNCT
agb-405	297	1	environmental	environmental	ADJ
agb-405	297	2	research	research	NOUN
agb-405	297	3	,	,	PUNCT
agb-405	297	4	246	246	NUM
agb-405	297	5	,	,	PUNCT
agb-405	297	6	118102	118102	NUM
agb-405	297	7	.	.	PUNCT
agb-405	298	1	doi	doi	NOUN
agb-405	298	2	:	:	PUNCT
agb-405	298	3	https://doi.org/10.1016/j.envres.2024.118102	https://doi.org/10.1016/j.envres.2024.118102	PROPN
agb-405	298	4	avila	avila	PROPN
agb-405	298	5	-	-	PUNCT
agb-405	298	6	lopez	lopez	PROPN
agb-405	298	7	,	,	PUNCT
agb-405	298	8	l.	l.	PROPN
agb-405	298	9	a.	a.	PROPN
agb-405	298	10	,	,	PUNCT
agb-405	298	11	zayas	zayas	PROPN
agb-405	298	12	-	-	PUNCT
agb-405	298	13	márquez	márquez	PROPN
agb-405	298	14	,	,	PUNCT
agb-405	298	15	c.	c.	PROPN
agb-405	298	16	,	,	PUNCT
agb-405	298	17	guerrerovázquez	guerrerovázquez	PROPN
agb-405	298	18	,	,	PUNCT
agb-405	298	19	r.	r.	PROPN
agb-405	298	20	a.	a.	PROPN
agb-405	298	21	,	,	PUNCT
agb-405	298	22	&	&	CCONJ
agb-405	298	23	galván	galván	PROPN
agb-405	298	24	-	-	PUNCT
agb-405	298	25	león	león	PROPN
agb-405	298	26	,	,	PUNCT
agb-405	298	27	j.	j.	PROPN
agb-405	298	28	a.	a.	PROPN
agb-405	298	29	(	(	PUNCT
agb-405	298	30	2024	2024	NUM
agb-405	298	31	)	)	PUNCT
agb-405	298	32	.	.	PUNCT
agb-405	299	1	a	a	DET
agb-405	299	2	comparative	comparative	ADJ
agb-405	299	3	study	study	NOUN
agb-405	299	4	on	on	ADP
agb-405	299	5	value	value	NOUN
agb-405	299	6	added	add	VERB
agb-405	299	7	tax	tax	NOUN
agb-405	299	8	and	and	CCONJ
agb-405	299	9	economic	economic	ADJ
agb-405	299	10	growth	growth	NOUN
agb-405	299	11	:	:	PUNCT
agb-405	299	12	the	the	DET
agb-405	299	13	cases	case	NOUN
agb-405	299	14	of	of	ADP
agb-405	299	15	china	china	PROPN
agb-405	299	16	and	and	CCONJ
agb-405	299	17	mexico	mexico	PROPN
agb-405	299	18	.	.	PUNCT
agb-405	300	1	journal	journal	PROPN
agb-405	300	2	of	of	ADP
agb-405	300	3	namibian	namibian	ADJ
agb-405	300	4	studies	study	NOUN
agb-405	300	5	:	:	PUNCT
agb-405	300	6	history	history	NOUN
agb-405	300	7	politics	politic	NOUN
agb-405	300	8	culture	culture	NOUN
agb-405	300	9	,	,	PUNCT
agb-405	300	10	40	40	NUM
agb-405	300	11	,	,	PUNCT
agb-405	300	12	706	706	NUM
agb-405	300	13	-	-	SYM
agb-405	300	14	718	718	NUM
agb-405	300	15	.	.	PUNCT
agb-405	301	1	doi	doi	NOUN
agb-405	301	2	:	:	PUNCT
agb-405	301	3	https://doi.org/	https://doi.org/	VERB
agb-405	301	4	10.59670	10.59670	NUM
agb-405	301	5	/	/	SYM
agb-405	301	6	m21jmf11	m21jmf11	NOUN
agb-405	301	7	avotra	avotra	PROPN
agb-405	301	8	,	,	PUNCT
agb-405	301	9	a.	a.	PROPN
agb-405	301	10	a.	a.	PROPN
agb-405	301	11	r.	r.	PROPN
agb-405	301	12	n.	n.	PROPN
agb-405	301	13	,	,	PUNCT
agb-405	301	14	chenyun	chenyun	PROPN
agb-405	301	15	,	,	PUNCT
agb-405	301	16	y.	y.	PROPN
agb-405	301	17	,	,	PUNCT
agb-405	301	18	yongmin	yongmin	PROPN
agb-405	301	19	,	,	PUNCT
agb-405	301	20	w.	w.	PROPN
agb-405	301	21	,	,	PUNCT
agb-405	301	22	lijuan	lijuan	PROPN
agb-405	301	23	,	,	PUNCT
agb-405	301	24	z.	z.	PROPN
agb-405	301	25	,	,	PUNCT
agb-405	301	26	&	&	CCONJ
agb-405	301	27	nawaz	nawaz	NOUN
agb-405	301	28	,	,	PUNCT
agb-405	301	29	a.	a.	NOUN
agb-405	301	30	(	(	PUNCT
agb-405	301	31	2021	2021	NUM
agb-405	301	32	)	)	PUNCT
agb-405	301	33	.	.	PUNCT
agb-405	302	1	conceptualizing	conceptualize	VERB
agb-405	302	2	the	the	DET
agb-405	302	3	state	state	NOUN
agb-405	302	4	of	of	ADP
agb-405	302	5	the	the	DET
agb-405	302	6	art	art	NOUN
agb-405	302	7	of	of	ADP
agb-405	302	8	corporate	corporate	ADJ
agb-405	302	9	social	social	ADJ
agb-405	302	10	responsibility	responsibility	NOUN
agb-405	302	11	(	(	PUNCT
agb-405	302	12	csr	csr	NOUN
agb-405	302	13	)	)	PUNCT
agb-405	302	14	in	in	ADP
agb-405	302	15	green	green	ADJ
agb-405	302	16	construction	construction	NOUN
agb-405	302	17	and	and	CCONJ
agb-405	302	18	its	its	PRON
agb-405	302	19	nexus	nexus	NOUN
agb-405	302	20	to	to	ADP
agb-405	302	21	sustainable	sustainable	ADJ
agb-405	302	22	development	development	NOUN
agb-405	302	23	.	.	PUNCT
agb-405	303	1	frontiers	frontier	NOUN
agb-405	303	2	in	in	ADP
agb-405	303	3	environmental	environmental	ADJ
agb-405	303	4	science	science	NOUN
agb-405	303	5	,	,	PUNCT
agb-405	303	6	9	9	NUM
agb-405	303	7	,	,	PUNCT
agb-405	303	8	774822	774822	NUM
agb-405	303	9	.	.	PUNCT
agb-405	304	1	doi	doi	NOUN
agb-405	304	2	:	:	PUNCT
agb-405	304	3	https://doi.org/10.3389/	https://doi.org/10.3389/	PROPN
agb-405	304	4	fenvs.2021.774822	fenvs.2021.774822	NOUN
agb-405	304	5	chen	chen	PROPN
agb-405	304	6	,	,	PUNCT
agb-405	304	7	y.	y.	PROPN
agb-405	304	8	,	,	PUNCT
agb-405	304	9	&	&	CCONJ
agb-405	304	10	li	li	PROPN
agb-405	304	11	,	,	PUNCT
agb-405	304	12	m.	m.	NOUN
agb-405	304	13	(	(	PUNCT
agb-405	304	14	2024	2024	NUM
agb-405	304	15	)	)	PUNCT
agb-405	304	16	.	.	PUNCT
agb-405	305	1	how	how	SCONJ
agb-405	305	2	does	do	AUX
agb-405	305	3	the	the	DET
agb-405	305	4	digital	digital	ADJ
agb-405	305	5	transformation	transformation	NOUN
agb-405	305	6	of	of	ADP
agb-405	305	7	agriculture	agriculture	NOUN
agb-405	305	8	affect	affect	VERB
agb-405	305	9	carbon	carbon	NOUN
agb-405	305	10	emissions	emission	NOUN
agb-405	305	11	?	?	PUNCT
agb-405	306	1	evidence	evidence	NOUN
agb-405	306	2	from	from	ADP
agb-405	306	3	china	china	PROPN
agb-405	306	4	’s	’s	PART
agb-405	306	5	provincial	provincial	ADJ
agb-405	306	6	panel	panel	NOUN
agb-405	306	7	data	datum	NOUN
agb-405	306	8	.	.	PUNCT
agb-405	307	1	humanities	humanity	NOUN
agb-405	307	2	and	and	CCONJ
agb-405	307	3	social	social	ADJ
agb-405	307	4	sciences	science	NOUN
agb-405	307	5	communications	communication	NOUN
agb-405	307	6	,	,	PUNCT
agb-405	307	7	11(1	11(1	NUM
agb-405	307	8	)	)	PUNCT
agb-405	307	9	,	,	PUNCT
agb-405	307	10	1	1	NUM
agb-405	307	11	-	-	SYM
agb-405	307	12	17	17	NUM
agb-405	307	13	.	.	PUNCT
agb-405	308	1	doi	doi	NOUN
agb-405	308	2	:	:	PUNCT
agb-405	308	3	https://doi.org/10.1057/s41599-024-03223-x	https://doi.org/10.1057/s41599-024-03223-x	PROPN
agb-405	308	4	chicu	chicu	PROPN
agb-405	308	5	,	,	PUNCT
agb-405	308	6	n.	n.	NOUN
agb-405	308	7	(	(	PUNCT
agb-405	308	8	2022	2022	NUM
agb-405	308	9	)	)	PUNCT
agb-405	308	10	.	.	PUNCT
agb-405	309	1	the	the	DET
agb-405	309	2	impact	impact	NOUN
agb-405	309	3	of	of	ADP
agb-405	309	4	vat	vat	NOUN
agb-405	309	5	and	and	CCONJ
agb-405	309	6	excise	excise	NOUN
agb-405	309	7	taxes	taxis	NOUN
agb-405	309	8	on	on	ADP
agb-405	309	9	some	some	DET
agb-405	309	10	economic	economic	ADJ
agb-405	309	11	processes	process	NOUN
agb-405	309	12	.	.	PUNCT
agb-405	310	1	in	in	ADP
agb-405	310	2	annual	annual	ADJ
agb-405	310	3	international	international	ADJ
agb-405	310	4	scientific	scientific	ADJ
agb-405	310	5	conference	conference	NOUN
agb-405	310	6	“	"	PUNCT
agb-405	310	7	competitiveness	competitiveness	NOUN
agb-405	310	8	and	and	CCONJ
agb-405	310	9	innovation	innovation	NOUN
agb-405	310	10	in	in	ADP
agb-405	310	11	the	the	DET
agb-405	310	12	knowledge	knowledge	NOUN
agb-405	310	13	economy	economy	NOUN
agb-405	310	14	”	"	PUNCT
agb-405	310	15	(	(	PUNCT
agb-405	310	16	pp	pp	ADP
agb-405	310	17	.	.	PUNCT
agb-405	310	18	365372	365372	NUM
agb-405	310	19	)	)	PUNCT
agb-405	310	20	.	.	PUNCT
agb-405	311	1	doi	doi	NOUN
agb-405	311	2	:	:	PUNCT
agb-405	311	3	https://doi.org/10.53486/cike2022.43	https://doi.org/10.53486/cike2022.43	PROPN
agb-405	311	4	cnossen	cnossen	PROPN
agb-405	311	5	,	,	PUNCT
agb-405	311	6	s.	s.	PROPN
agb-405	311	7	(	(	PUNCT
agb-405	311	8	2018	2018	NUM
agb-405	311	9	)	)	PUNCT
agb-405	311	10	.	.	PUNCT
agb-405	312	1	vat	vat	NOUN
agb-405	312	2	and	and	CCONJ
agb-405	312	3	agriculture	agriculture	NOUN
agb-405	312	4	:	:	PUNCT
agb-405	312	5	lessons	lesson	NOUN
agb-405	312	6	from	from	ADP
agb-405	312	7	europe	europe	PROPN
agb-405	312	8	.	.	PUNCT
agb-405	313	1	international	international	ADJ
agb-405	313	2	tax	tax	NOUN
agb-405	313	3	and	and	CCONJ
agb-405	313	4	public	public	ADJ
agb-405	313	5	finance	finance	NOUN
agb-405	313	6	,	,	PUNCT
agb-405	313	7	25(2	25(2	NUM
agb-405	313	8	)	)	PUNCT
agb-405	313	9	,	,	PUNCT
agb-405	313	10	519	519	NUM
agb-405	313	11	-	-	SYM
agb-405	313	12	551	551	NUM
agb-405	313	13	.	.	PUNCT
agb-405	314	1	doi	doi	NOUN
agb-405	314	2	:	:	PUNCT
agb-405	314	3	https://doi.org/10.1007/s10	https://doi.org/10.1007/s10	PROPN
agb-405	314	4	797	797	NUM
agb-405	314	5	-	-	PUNCT
agb-405	314	6	017	017	NUM
agb-405	314	7	-	-	PUNCT
agb-405	314	8	9453	9453	NUM
agb-405	314	9	-	-	SYM
agb-405	314	10	4	4	NUM
agb-405	314	11	dahal	dahal	NOUN
agb-405	314	12	,	,	PUNCT
agb-405	314	13	a.	a.	PROPN
agb-405	314	14	k.	k.	PROPN
agb-405	314	15	,	,	PUNCT
agb-405	314	16	bhattarai	bhattarai	PROPN
agb-405	314	17	,	,	PUNCT
agb-405	314	18	g.	g.	PROPN
agb-405	314	19	,	,	PUNCT
agb-405	314	20	&	&	CCONJ
agb-405	314	21	budhathoki	budhathoki	PROPN
agb-405	314	22	,	,	PUNCT
agb-405	314	23	p.	p.	PROPN
agb-405	314	24	b.	b.	PROPN
agb-405	315	1	(	(	PUNCT
agb-405	315	2	2024	2024	NUM
agb-405	315	3	)	)	PUNCT
agb-405	315	4	.	.	PUNCT
agb-405	316	1	impact	impact	NOUN
agb-405	316	2	of	of	ADP
agb-405	316	3	value	value	NOUN
agb-405	316	4	added	add	VERB
agb-405	316	5	tax	tax	NOUN
agb-405	316	6	on	on	ADP
agb-405	316	7	indirect	indirect	ADJ
agb-405	316	8	tax	tax	NOUN
agb-405	316	9	and	and	CCONJ
agb-405	316	10	total	total	ADJ
agb-405	316	11	tax	tax	NOUN
agb-405	316	12	revenue	revenue	NOUN
agb-405	316	13	:	:	PUNCT
agb-405	316	14	an	an	DET
agb-405	316	15	empirical	empirical	ADJ
agb-405	316	16	study	study	NOUN
agb-405	316	17	from	from	ADP
agb-405	316	18	nepal	nepal	ADJ
agb-405	316	19	.	.	PUNCT
agb-405	317	1	international	international	ADJ
agb-405	317	2	journal	journal	PROPN
agb-405	317	3	of	of	ADP
agb-405	317	4	social	social	ADJ
agb-405	317	5	sciences	science	NOUN
agb-405	317	6	and	and	CCONJ
agb-405	317	7	management	management	NOUN
agb-405	317	8	,	,	PUNCT
agb-405	317	9	11(1	11(1	NUM
agb-405	317	10	-	-	SYM
agb-405	317	11	2	2	NUM
agb-405	317	12	)	)	PUNCT
agb-405	317	13	,	,	PUNCT
agb-405	317	14	27	27	NUM
agb-405	317	15	-	-	SYM
agb-405	317	16	33	33	NUM
agb-405	317	17	.	.	PUNCT
agb-405	318	1	doi	doi	NOUN
agb-405	318	2	:	:	PUNCT
agb-405	318	3	https://doi.org/	https://doi.org/	NOUN
agb-405	318	4	10.3126	10.3126	NUM
agb-405	318	5	/	/	SYM
agb-405	318	6	ijssm.v11i1	ijssm.v11i1	NUM
agb-405	318	7	-	-	PUNCT
agb-405	318	8	2.65240	2.65240	NUM
agb-405	318	9	dar	dar	NOUN
agb-405	318	10	,	,	PUNCT
agb-405	318	11	a.	a.	NOUN
agb-405	318	12	a.	a.	PROPN
agb-405	318	13	,	,	PUNCT
agb-405	318	14	hameed	hameed	PROPN
agb-405	318	15	,	,	PUNCT
agb-405	318	16	j.	j.	PROPN
agb-405	318	17	,	,	PUNCT
agb-405	318	18	huo	huo	PROPN
agb-405	318	19	,	,	PUNCT
agb-405	318	20	c.	c.	PROPN
agb-405	318	21	,	,	PUNCT
agb-405	318	22	sarfraz	sarfraz	PROPN
agb-405	318	23	,	,	PUNCT
agb-405	318	24	m.	m.	NOUN
agb-405	318	25	,	,	PUNCT
agb-405	318	26	albasher	albasher	PROPN
agb-405	318	27	,	,	PUNCT
agb-405	318	28	g.	g.	PROPN
agb-405	318	29	,	,	PUNCT
agb-405	318	30	wang	wang	PROPN
agb-405	318	31	,	,	PUNCT
agb-405	318	32	c.	c.	PROPN
agb-405	318	33	,	,	PUNCT
agb-405	318	34	et	et	PROPN
agb-405	318	35	al	al	PROPN
agb-405	318	36	.	.	PROPN
agb-405	318	37	(	(	PUNCT
agb-405	318	38	2022	2022	NUM
agb-405	318	39	)	)	PUNCT
agb-405	318	40	.	.	PUNCT
agb-405	319	1	recent	recent	ADJ
agb-405	319	2	optimization	optimization	NOUN
agb-405	319	3	and	and	CCONJ
agb-405	319	4	panelizing	panelizing	NOUN
agb-405	319	5	measures	measure	NOUN
agb-405	319	6	for	for	ADP
agb-405	319	7	green	green	ADJ
agb-405	319	8	energy	energy	NOUN
agb-405	319	9	projects	project	NOUN
agb-405	319	10	;	;	PUNCT
agb-405	319	11	insights	insight	NOUN
agb-405	319	12	into	into	ADP
agb-405	319	13	co2	co2	NOUN
agb-405	319	14	emission	emission	NOUN
agb-405	319	15	influencing	influence	VERB
agb-405	319	16	to	to	ADP
agb-405	319	17	circular	circular	ADJ
agb-405	319	18	economy	economy	NOUN
agb-405	319	19	.	.	PUNCT
agb-405	320	1	fuel	fuel	NOUN
agb-405	320	2	,	,	PUNCT
agb-405	320	3	314	314	NUM
agb-405	320	4	,	,	PUNCT
agb-405	320	5	123094	123094	NUM
agb-405	320	6	.	.	PUNCT
agb-405	321	1	doi	doi	NOUN
agb-405	321	2	:	:	PUNCT
agb-405	321	3	https://doi.org/	https://doi.org/	VERB
agb-405	321	4	10.1016	10.1016	NUM
agb-405	321	5	/	/	SYM
agb-405	321	6	j.fuel.2021.123094	j.fuel.2021.123094	PROPN
agb-405	321	7	dayıoğlu	dayıoğlu	PROPN
agb-405	321	8	,	,	PUNCT
agb-405	321	9	m.	m.	NOUN
agb-405	321	10	a.	a.	PROPN
agb-405	321	11	,	,	PUNCT
agb-405	321	12	&	&	CCONJ
agb-405	321	13	turker	turker	PROPN
agb-405	321	14	,	,	PUNCT
agb-405	321	15	u.	u.	NOUN
agb-405	321	16	(	(	PUNCT
agb-405	321	17	2021	2021	NUM
agb-405	321	18	)	)	PUNCT
agb-405	321	19	.	.	PUNCT
agb-405	322	1	digital	digital	ADJ
agb-405	322	2	transformation	transformation	NOUN
agb-405	322	3	for	for	ADP
agb-405	322	4	sustainable	sustainable	ADJ
agb-405	322	5	future	future	ADJ
agb-405	322	6	agriculture	agriculture	NOUN
agb-405	322	7	4.0	4.0	NUM
agb-405	322	8	:	:	PUNCT
agb-405	322	9	a	a	DET
agb-405	322	10	review	review	NOUN
agb-405	322	11	.	.	PUNCT
agb-405	323	1	journal	journal	NOUN
agb-405	323	2	of	of	ADP
agb-405	323	3	agricultural	agricultural	ADJ
agb-405	323	4	sciences	science	NOUN
agb-405	323	5	,	,	PUNCT
agb-405	323	6	27(4	27(4	PROPN
agb-405	323	7	)	)	PUNCT
agb-405	323	8	,	,	PUNCT
agb-405	323	9	373	373	NUM
agb-405	323	10	-	-	SYM
agb-405	323	11	399	399	NUM
agb-405	323	12	.	.	PUNCT
agb-405	324	1	doi	doi	NOUN
agb-405	324	2	:	:	PUNCT
agb-405	324	3	https://doi.org/10.15832/ankutbd.986431	https://doi.org/10.15832/ankutbd.986431	X
agb-405	325	1	feng	feng	PROPN
agb-405	325	2	,	,	PUNCT
agb-405	325	3	h.	h.	PROPN
agb-405	325	4	,	,	PUNCT
agb-405	325	5	wang	wang	PROPN
agb-405	325	6	,	,	PUNCT
agb-405	325	7	f.	f.	PROPN
agb-405	325	8	,	,	PUNCT
agb-405	325	9	song	song	NOUN
agb-405	325	10	,	,	PUNCT
agb-405	325	11	g.	g.	PROPN
agb-405	325	12	,	,	PUNCT
agb-405	325	13	&	&	CCONJ
agb-405	325	14	liu	liu	PROPN
agb-405	325	15	,	,	PUNCT
agb-405	325	16	l.	l.	PROPN
agb-405	325	17	(	(	PUNCT
agb-405	325	18	2022	2022	NUM
agb-405	325	19	)	)	PUNCT
agb-405	325	20	.	.	PUNCT
agb-405	326	1	digital	digital	ADJ
agb-405	326	2	transformation	transformation	NOUN
agb-405	326	3	on	on	ADP
agb-405	326	4	enterprise	enterprise	NOUN
agb-405	326	5	green	green	ADJ
agb-405	326	6	innovation	innovation	NOUN
agb-405	326	7	:	:	PUNCT
agb-405	326	8	effect	effect	NOUN
agb-405	326	9	and	and	CCONJ
agb-405	326	10	transmission	transmission	NOUN
agb-405	326	11	mechanism	mechanism	NOUN
agb-405	326	12	.	.	PUNCT
agb-405	327	1	international	international	ADJ
agb-405	327	2	journal	journal	PROPN
agb-405	327	3	of	of	ADP
agb-405	327	4	environmental	environmental	ADJ
agb-405	327	5	research	research	NOUN
agb-405	327	6	and	and	CCONJ
agb-405	327	7	public	public	ADJ
agb-405	327	8	health	health	NOUN
agb-405	327	9	,	,	PUNCT
agb-405	327	10	19(17	19(17	NUM
agb-405	327	11	)	)	PUNCT
agb-405	327	12	,	,	PUNCT
agb-405	327	13	10614	10614	NUM
agb-405	327	14	.	.	PUNCT
agb-405	328	1	doi	doi	NOUN
agb-405	328	2	:	:	PUNCT
agb-405	328	3	https://doi.org/10.33	https://doi.org/10.33	NOUN
agb-405	328	4	90	90	NUM
agb-405	328	5	/	/	SYM
agb-405	328	6	ijerph191710614	ijerph191710614	NOUN
agb-405	328	7	godlewska	godlewska	NOUN
agb-405	328	8	,	,	PUNCT
agb-405	328	9	k.	k.	PROPN
agb-405	328	10	,	,	PUNCT
agb-405	328	11	ronga	ronga	PROPN
agb-405	328	12	,	,	PUNCT
agb-405	328	13	d.	d.	PROPN
agb-405	328	14	,	,	PUNCT
agb-405	328	15	&	&	CCONJ
agb-405	328	16	michalak	michalak	PROPN
agb-405	328	17	,	,	PUNCT
agb-405	328	18	i.	i.	NOUN
agb-405	328	19	(	(	PUNCT
agb-405	328	20	2021	2021	NUM
agb-405	328	21	)	)	PUNCT
agb-405	328	22	.	.	PUNCT
agb-405	329	1	plant	plant	NOUN
agb-405	329	2	extracts	extract	NOUN
agb-405	329	3	-	-	PUNCT
agb-405	329	4	importance	importance	NOUN
agb-405	329	5	in	in	ADP
agb-405	329	6	sustainable	sustainable	ADJ
agb-405	329	7	agriculture	agriculture	NOUN
agb-405	329	8	.	.	PUNCT
agb-405	330	1	italian	italian	ADJ
agb-405	330	2	journal	journal	NOUN
agb-405	330	3	of	of	ADP
agb-405	330	4	agronomy	agronomy	NOUN
agb-405	330	5	,	,	PUNCT
agb-405	330	6	16(2	16(2	NUM
agb-405	330	7	)	)	PUNCT
agb-405	330	8	,	,	PUNCT
agb-405	330	9	1851	1851	NUM
agb-405	330	10	.	.	PUNCT
agb-405	331	1	doi	doi	NOUN
agb-405	331	2	:	:	PUNCT
agb-405	331	3	https://doi.org/10.4081/ija.2021.1851	https://doi.org/10.4081/ija.2021.1851	PROPN
agb-405	331	4	hendrawan	hendrawan	PROPN
agb-405	331	5	,	,	PUNCT
agb-405	331	6	s.	s.	PROPN
agb-405	331	7	a.	a.	PROPN
agb-405	331	8	,	,	PUNCT
agb-405	331	9	chatra	chatra	PROPN
agb-405	331	10	,	,	PUNCT
agb-405	331	11	a.	a.	NOUN
agb-405	331	12	,	,	PUNCT
agb-405	331	13	iman	iman	NOUN
agb-405	331	14	,	,	PUNCT
agb-405	331	15	n.	n.	PROPN
agb-405	331	16	,	,	PUNCT
agb-405	331	17	hidayatullah	hidayatullah	PROPN
agb-405	331	18	,	,	PUNCT
agb-405	331	19	s.	s.	PROPN
agb-405	331	20	,	,	PUNCT
agb-405	331	21	&	&	CCONJ
agb-405	331	22	suprayitno	suprayitno	PROPN
agb-405	331	23	,	,	PUNCT
agb-405	331	24	d.	d.	PROPN
agb-405	331	25	(	(	PUNCT
agb-405	331	26	2024	2024	NUM
agb-405	331	27	)	)	PUNCT
agb-405	331	28	.	.	PUNCT
agb-405	332	1	digital	digital	ADJ
agb-405	332	2	transformation	transformation	NOUN
agb-405	332	3	in	in	ADP
agb-405	332	4	msmes	msme	NOUN
agb-405	332	5	:	:	PUNCT
agb-405	332	6	challenges	challenge	NOUN
agb-405	332	7	and	and	CCONJ
agb-405	332	8	opportunities	opportunity	NOUN
agb-405	332	9	in	in	ADP
agb-405	332	10	technology	technology	NOUN
agb-405	332	11	management	management	NOUN
agb-405	332	12	.	.	PUNCT
agb-405	333	1	jurnal	jurnal	ADJ
agb-405	333	2	informasi	informasi	PROPN
agb-405	333	3	dan	dan	PROPN
agb-405	333	4	teknologi	teknologi	PROPN
agb-405	333	5	,	,	PUNCT
agb-405	333	6	6(2	6(2	NUM
agb-405	333	7	)	)	PUNCT
agb-405	333	8	,	,	PUNCT
agb-405	333	9	141	141	NUM
agb-405	333	10	-	-	SYM
agb-405	333	11	149	149	NUM
agb-405	333	12	.	.	PUNCT
agb-405	334	1	doi	doi	NOUN
agb-405	334	2	:	:	PUNCT
agb-405	334	3	https://doi.org/10	https://doi.org/10	PROPN
agb-405	334	4	.	.	PUNCT
agb-405	335	1	60083	60083	NUM
agb-405	335	2	/	/	SYM
agb-405	335	3	jidt.v6i2.551	jidt.v6i2.551	PROPN
agb-405	335	4	hernandez	hernandez	PROPN
agb-405	335	5	,	,	PUNCT
agb-405	335	6	d.	d.	PROPN
agb-405	335	7	,	,	PUNCT
agb-405	335	8	pasha	pasha	PROPN
agb-405	335	9	,	,	PUNCT
agb-405	335	10	l.	l.	PROPN
agb-405	335	11	,	,	PUNCT
agb-405	335	12	yusuf	yusuf	PROPN
agb-405	335	13	,	,	PUNCT
agb-405	335	14	d.	d.	PROPN
agb-405	335	15	a.	a.	PROPN
agb-405	335	16	,	,	PUNCT
agb-405	335	17	nurfaizi	nurfaizi	PROPN
agb-405	335	18	,	,	PUNCT
agb-405	335	19	r.	r.	PROPN
agb-405	335	20	,	,	PUNCT
agb-405	335	21	&	&	CCONJ
agb-405	335	22	julianingsih	julianingsih	PROPN
agb-405	335	23	,	,	PUNCT
agb-405	335	24	d.	d.	PROPN
agb-405	335	25	(	(	PUNCT
agb-405	335	26	2024	2024	NUM
agb-405	335	27	)	)	PUNCT
agb-405	335	28	.	.	PUNCT
agb-405	336	1	the	the	DET
agb-405	336	2	role	role	NOUN
agb-405	336	3	of	of	ADP
agb-405	336	4	artificial	artificial	ADJ
agb-405	336	5	intelligence	intelligence	NOUN
agb-405	336	6	in	in	ADP
agb-405	336	7	sustainable	sustainable	ADJ
agb-405	336	8	agriculture	agriculture	NOUN
agb-405	336	9	and	and	CCONJ
agb-405	336	10	waste	waste	NOUN
agb-405	336	11	management	management	NOUN
agb-405	336	12	:	:	PUNCT
agb-405	336	13	towards	towards	ADP
agb-405	336	14	a	a	DET
agb-405	336	15	green	green	ADJ
agb-405	336	16	future	future	NOUN
agb-405	336	17	.	.	PUNCT
agb-405	337	1	international	international	ADJ
agb-405	337	2	transactions	transaction	NOUN
agb-405	337	3	on	on	ADP
agb-405	337	4	artificial	artificial	ADJ
agb-405	337	5	intelligence	intelligence	NOUN
agb-405	337	6	,	,	PUNCT
agb-405	337	7	2(2	2(2	NUM
agb-405	337	8	)	)	PUNCT
agb-405	337	9	,	,	PUNCT
agb-405	337	10	150157	150157	NUM
agb-405	337	11	.	.	PUNCT
agb-405	338	1	doi	doi	NOUN
agb-405	338	2	:	:	PUNCT
agb-405	338	3	https://doi.org/10.33050/italic.v2i2.552	https://doi.org/10.33050/italic.v2i2.552	PROPN
agb-405	338	4	kowal	kowal	PROPN
agb-405	338	5	,	,	PUNCT
agb-405	338	6	a.	a.	PROPN
agb-405	338	7	,	,	PUNCT
agb-405	338	8	&	&	CCONJ
agb-405	338	9	przekota	przekota	PROPN
agb-405	338	10	,	,	PUNCT
agb-405	338	11	g.	g.	PROPN
agb-405	338	12	(	(	PUNCT
agb-405	338	13	2021	2021	NUM
agb-405	338	14	)	)	PUNCT
agb-405	338	15	.	.	PUNCT
agb-405	339	1	vat	vat	NOUN
agb-405	339	2	efficiency	efficiency	NOUN
agb-405	339	3	—	—	PUNCT
agb-405	339	4	a	a	DET
agb-405	339	5	discussion	discussion	NOUN
agb-405	339	6	on	on	ADP
agb-405	339	7	the	the	DET
agb-405	339	8	vat	vat	NOUN
agb-405	339	9	system	system	NOUN
agb-405	339	10	in	in	ADP
agb-405	339	11	the	the	DET
agb-405	339	12	european	european	PROPN
agb-405	339	13	union	union	PROPN
agb-405	339	14	.	.	PUNCT
agb-405	340	1	sustainability	sustainability	NOUN
agb-405	340	2	,	,	PUNCT
agb-405	340	3	13(9	13(9	NUM
agb-405	340	4	)	)	PUNCT
agb-405	340	5	,	,	PUNCT
agb-405	340	6	4768	4768	NUM
agb-405	340	7	.	.	PUNCT
agb-405	341	1	doi	doi	NOUN
agb-405	341	2	:	:	PUNCT
agb-405	341	3	https://doi	https://doi	PROPN
agb-405	341	4	.	.	PUNCT
agb-405	341	5	org/10.3390	org/10.3390	PROPN
agb-405	341	6	/	/	SYM
agb-405	341	7	su13094768	su13094768	NOUN
agb-405	341	8	kwilinski	kwilinski	PROPN
agb-405	341	9	,	,	PUNCT
agb-405	341	10	a.	a.	NOUN
agb-405	341	11	,	,	PUNCT
agb-405	341	12	hnatyshyn	hnatyshyn	PROPN
agb-405	341	13	,	,	PUNCT
agb-405	341	14	l.	l.	PROPN
agb-405	341	15	,	,	PUNCT
agb-405	341	16	prokopyshyn	prokopyshyn	ADJ
agb-405	341	17	,	,	PUNCT
agb-405	341	18	o.	o.	PROPN
agb-405	341	19	,	,	PUNCT
agb-405	341	20	&	&	CCONJ
agb-405	341	21	trushkina	trushkina	PROPN
agb-405	341	22	,	,	PUNCT
agb-405	341	23	n.	n.	PROPN
agb-405	341	24	(	(	PUNCT
agb-405	341	25	2022	2022	NUM
agb-405	341	26	)	)	PUNCT
agb-405	341	27	.	.	PUNCT
agb-405	342	1	managing	manage	VERB
agb-405	342	2	the	the	DET
agb-405	342	3	logistic	logistic	ADJ
agb-405	342	4	activities	activity	NOUN
agb-405	342	5	of	of	ADP
agb-405	342	6	agricultural	agricultural	ADJ
agb-405	342	7	enterprises	enterprise	NOUN
agb-405	342	8	under	under	ADP
agb-405	342	9	conditions	condition	NOUN
agb-405	342	10	of	of	ADP
agb-405	342	11	digital	digital	ADJ
agb-405	342	12	economy	economy	NOUN
agb-405	342	13	.	.	PUNCT
agb-405	343	1	virtual	virtual	ADJ
agb-405	343	2	economics	economic	NOUN
agb-405	343	3	,	,	PUNCT
agb-405	343	4	5(2	5(2	NUM
agb-405	343	5	)	)	PUNCT
agb-405	343	6	,	,	PUNCT
agb-405	343	7	43	43	NUM
agb-405	343	8	-	-	SYM
agb-405	343	9	70	70	NUM
agb-405	343	10	.	.	PUNCT
agb-405	344	1	doi	doi	NOUN
agb-405	344	2	:	:	PUNCT
agb-405	344	3	https://doi.org/10.34021/ve.2022.05.02(3	https://doi.org/10.34021/ve.2022.05.02(3	NOUN
agb-405	344	4	)	)	PUNCT
agb-405	344	5	manyati	manyati	NOUN
agb-405	344	6	,	,	PUNCT
agb-405	344	7	t.	t.	PROPN
agb-405	344	8	k.	k.	PROPN
agb-405	344	9	,	,	PUNCT
agb-405	344	10	&	&	CCONJ
agb-405	344	11	mutsau	mutsau	PROPN
agb-405	344	12	,	,	PUNCT
agb-405	344	13	m.	m.	NOUN
agb-405	344	14	(	(	PUNCT
agb-405	344	15	2021	2021	NUM
agb-405	344	16	)	)	PUNCT
agb-405	344	17	.	.	PUNCT
agb-405	345	1	leveraging	leverage	VERB
agb-405	345	2	green	green	ADJ
agb-405	345	3	skills	skill	NOUN
agb-405	345	4	in	in	ADP
agb-405	345	5	response	response	NOUN
agb-405	345	6	to	to	ADP
agb-405	345	7	the	the	DET
agb-405	345	8	covid-19	covid-19	PROPN
agb-405	345	9	crisis	crisis	NOUN
agb-405	345	10	:	:	PUNCT
agb-405	345	11	a	a	DET
agb-405	345	12	case	case	NOUN
agb-405	345	13	study	study	NOUN
agb-405	345	14	of	of	ADP
agb-405	345	15	small	small	ADJ
agb-405	345	16	and	and	CCONJ
agb-405	345	17	medium	medium	ADJ
agb-405	345	18	enterprises	enterprise	NOUN
agb-405	345	19	in	in	ADP
agb-405	345	20	harare	harare	PROPN
agb-405	345	21	,	,	PUNCT
agb-405	345	22	zimbabwe	zimbabwe	PROPN
agb-405	345	23	.	.	PROPN
agb-405	345	24	journal	journal	PROPN
agb-405	345	25	of	of	ADP
agb-405	345	26	entrepreneurship	entrepreneurship	NOUN
agb-405	345	27	in	in	ADP
agb-405	345	28	emerging	emerge	VERB
agb-405	345	29	economies	economy	NOUN
agb-405	345	30	,	,	PUNCT
agb-405	345	31	13(4	13(4	NUM
agb-405	345	32	)	)	PUNCT
agb-405	345	33	,	,	PUNCT
agb-405	345	34	673	673	NUM
agb-405	345	35	-	-	SYM
agb-405	345	36	697	697	NUM
agb-405	345	37	.	.	PUNCT
agb-405	346	1	doi	doi	NOUN
agb-405	346	2	:	:	PUNCT
agb-405	346	3	https://doi.org/10.1108/jeee-07-2020-0236	https://doi.org/10.1108/jeee-07-2020-0236	NOUN
agb-405	346	4	oebel	oebel	NOUN
agb-405	346	5	,	,	PUNCT
agb-405	346	6	b.	b.	PROPN
agb-405	346	7	,	,	PUNCT
agb-405	346	8	stein	stein	PROPN
agb-405	346	9	,	,	PUNCT
agb-405	346	10	l.	l.	PROPN
agb-405	346	11	,	,	PUNCT
agb-405	346	12	michalke	michalke	PROPN
agb-405	346	13	,	,	PUNCT
agb-405	346	14	a.	a.	PROPN
agb-405	346	15	,	,	PUNCT
agb-405	346	16	stoll	stoll	PROPN
agb-405	346	17	-	-	PUNCT
agb-405	346	18	kleemann	kleemann	PROPN
agb-405	346	19	,	,	PUNCT
agb-405	346	20	s.	s.	PROPN
agb-405	346	21	,	,	PUNCT
agb-405	346	22	&	&	CCONJ
agb-405	346	23	gaugler	gaugler	PROPN
agb-405	346	24	,	,	PUNCT
agb-405	346	25	t.	t.	PROPN
agb-405	346	26	(	(	PUNCT
agb-405	346	27	2024	2024	NUM
agb-405	346	28	)	)	PUNCT
agb-405	346	29	.	.	PUNCT
agb-405	347	1	towards	towards	ADP
agb-405	347	2	true	true	ADJ
agb-405	347	3	prices	price	NOUN
agb-405	347	4	in	in	ADP
agb-405	347	5	food	food	NOUN
agb-405	347	6	retailing	retailing	NOUN
agb-405	347	7	:	:	PUNCT
agb-405	347	8	the	the	DET
agb-405	347	9	value	value	NOUN
agb-405	347	10	added	add	VERB
agb-405	347	11	tax	tax	NOUN
agb-405	347	12	as	as	ADP
agb-405	347	13	an	an	DET
agb-405	347	14	instrument	instrument	NOUN
agb-405	347	15	transforming	transform	VERB
agb-405	347	16	agri	agri	NOUN
agb-405	347	17	-	-	PUNCT
agb-405	347	18	food	food	NOUN
agb-405	347	19	systems	system	NOUN
agb-405	347	20	.	.	PUNCT
agb-405	348	1	sustainability	sustainability	NOUN
agb-405	348	2	science	science	NOUN
agb-405	348	3	.	.	PUNCT
agb-405	349	1	doi	doi	NOUN
agb-405	349	2	:	:	PUNCT
agb-405	349	3	https://doi.org/10.1007/s11625-024-01477-7	https://doi.org/10.1007/s11625-024-01477-7	VERB
agb-405	349	4	https://doi.org/10.30574/msarr.2024.10.2.0066	https://doi.org/10.30574/msarr.2024.10.2.0066	NUM
agb-405	349	5	https://doi.org/10.35551/pfq_2024_1_4	https://doi.org/10.35551/pfq_2024_1_4	PROPN
agb-405	349	6	https://doi.org/10.3390/educsci12110784	https://doi.org/10.3390/educsci12110784	NOUN
agb-405	349	7	https://doi.org/10.3390/educsci12110784	https://doi.org/10.3390/educsci12110784	NOUN
agb-405	349	8	https://doi.org/10.1016/j.heliyon.2024.e33524	https://doi.org/10.1016/j.heliyon.2024.e33524	PROPN
agb-405	349	9	https://doi.org/10.1016/j.heliyon.2024.e33524	https://doi.org/10.1016/j.heliyon.2024.e33524	PROPN
agb-405	350	1	https://doi.org/10.1016/j.envres.2024.118102	https://doi.org/10.1016/j.envres.2024.118102	PROPN
agb-405	350	2	https://doi.org/10.59670/m21jmf11	https://doi.org/10.59670/m21jmf11	PROPN
agb-405	350	3	https://doi.org/10.59670/m21jmf11	https://doi.org/10.59670/m21jmf11	PROPN
agb-405	350	4	https://doi.org/10.3389/fenvs.2021.774822	https://doi.org/10.3389/fenvs.2021.774822	PROPN
agb-405	350	5	https://doi.org/10.3389/fenvs.2021.774822	https://doi.org/10.3389/fenvs.2021.774822	PROPN
agb-405	350	6	https://doi.org/10.1057/s41599-024-03223-x	https://doi.org/10.1057/s41599-024-03223-x	ADJ
agb-405	350	7	https://doi.org/10.53486/cike2022.43	https://doi.org/10.53486/cike2022.43	NOUN
agb-405	350	8	https://doi.org/10.1007/s10797-017-9453-4	https://doi.org/10.1007/s10797-017-9453-4	NUM
agb-405	350	9	https://doi.org/10.1007/s10797-017-9453-4	https://doi.org/10.1007/s10797-017-9453-4	NUM
agb-405	350	10	https://doi.org/10.3126/ijssm.v11i1-2.65240	https://doi.org/10.3126/ijssm.v11i1-2.65240	PROPN
agb-405	350	11	https://doi.org/10.3126/ijssm.v11i1-2.65240	https://doi.org/10.3126/ijssm.v11i1-2.65240	PROPN
agb-405	350	12	https://doi.org/10.1016/j.fuel.2021.123094	https://doi.org/10.1016/j.fuel.2021.123094	PROPN
agb-405	350	13	https://doi.org/10.1016/j.fuel.2021.123094	https://doi.org/10.1016/j.fuel.2021.123094	VERB
agb-405	350	14	https://doi.org/10.15832/ankutbd.986431	https://doi.org/10.15832/ankutbd.986431	NOUN
agb-405	351	1	https://doi.org/10.3390/ijerph191710614	https://doi.org/10.3390/ijerph191710614	NOUN
agb-405	351	2	https://doi.org/10.3390/ijerph191710614	https://doi.org/10.3390/ijerph191710614	VERB
agb-405	351	3	https://doi.org/10.4081/ija.2021.1851	https://doi.org/10.4081/ija.2021.1851	PROPN
agb-405	351	4	https://doi.org/10.60083/jidt.v6i2.551	https://doi.org/10.60083/jidt.v6i2.551	PRON
agb-405	351	5	https://doi.org/10.60083/jidt.v6i2.551	https://doi.org/10.60083/jidt.v6i2.551	PROPN
agb-405	351	6	https://doi.org/10.33050/italic.v2i2.552	https://doi.org/10.33050/italic.v2i2.552	NOUN
agb-405	351	7	https://doi.org/10.3390/su13094768	https://doi.org/10.3390/su13094768	PROPN
agb-405	351	8	https://doi.org/10.3390/su13094768	https://doi.org/10.3390/su13094768	PROPN
agb-405	351	9	https://doi.org/10.34021/ve.2022.05.02(3	https://doi.org/10.34021/ve.2022.05.02(3	PROPN
agb-405	351	10	https://doi.org/10.1108/jeee-07-2020-0236	https://doi.org/10.1108/jeee-07-2020-0236	PROPN
agb-405	351	11	https://doi.org/10.1007/s11625-024-01477-7	https://doi.org/10.1007/s11625-024-01477-7	PROPN
agb-405	351	12	agbioforum	agbioforum	NOUN
agb-405	351	13	,	,	PUNCT
agb-405	351	14	26(3	26(3	NUM
agb-405	351	15	)	)	PUNCT
agb-405	351	16	,	,	PUNCT
agb-405	351	17	2024	2024	NUM
agb-405	351	18	|	|	ADV
agb-405	351	19	105	105	NUM
agb-405	351	20	yang	yang	PROPN
agb-405	351	21	&	&	CCONJ
agb-405	351	22	rasiah	rasiah	PROPN
agb-405	351	23	—	—	PUNCT
agb-405	351	24	how	how	SCONJ
agb-405	351	25	can	can	AUX
agb-405	351	26	vat	vat	VERB
agb-405	351	27	exemption	exemption	NOUN
agb-405	351	28	policies	policy	NOUN
agb-405	351	29	promote	promote	VERB
agb-405	351	30	the	the	DET
agb-405	351	31	digital	digital	ADJ
agb-405	351	32	transformation	transformation	NOUN
agb-405	351	33	of	of	ADP
agb-405	351	34	green	green	ADJ
agb-405	351	35	agricultural	agricultural	ADJ
agb-405	351	36	enterprises	enterprise	NOUN
agb-405	351	37	...	...	PUNCT
agb-405	352	1	oliveira	oliveira	PROPN
agb-405	352	2	,	,	PUNCT
agb-405	352	3	k.	k.	PROPN
agb-405	352	4	k.	k.	PROPN
agb-405	352	5	d.	d.	PROPN
agb-405	352	6	s.	s.	PROPN
agb-405	352	7	,	,	PUNCT
agb-405	352	8	&	&	CCONJ
agb-405	352	9	de	de	PROPN
agb-405	352	10	souza	souza	PROPN
agb-405	352	11	,	,	PUNCT
agb-405	352	12	r.	r.	PROPN
agb-405	352	13	a.	a.	PROPN
agb-405	352	14	(	(	PUNCT
agb-405	352	15	2022	2022	NUM
agb-405	352	16	)	)	PUNCT
agb-405	352	17	.	.	PUNCT
agb-405	353	1	digital	digital	ADJ
agb-405	353	2	transformation	transformation	NOUN
agb-405	353	3	towards	towards	ADP
agb-405	353	4	education	education	NOUN
agb-405	353	5	4.0	4.0	NUM
agb-405	353	6	.	.	PUNCT
agb-405	354	1	informatics	informatic	NOUN
agb-405	354	2	in	in	ADP
agb-405	354	3	education	education	NOUN
agb-405	354	4	,	,	PUNCT
agb-405	354	5	21(2	21(2	NUM
agb-405	354	6	)	)	PUNCT
agb-405	354	7	,	,	PUNCT
agb-405	354	8	283	283	NUM
agb-405	354	9	-	-	SYM
agb-405	354	10	309	309	NUM
agb-405	354	11	.	.	PUNCT
agb-405	355	1	doi	doi	NOUN
agb-405	355	2	:	:	PUNCT
agb-405	355	3	https://doi.org/	https://doi.org/	NOUN
agb-405	355	4	10.15388	10.15388	NUM
agb-405	355	5	/	/	SYM
agb-405	355	6	infedu.2022.13	infedu.2022.13	NOUN
agb-405	355	7	omol	omol	PROPN
agb-405	355	8	,	,	PUNCT
agb-405	355	9	e.	e.	PROPN
agb-405	355	10	j.	j.	PROPN
agb-405	355	11	(	(	PUNCT
agb-405	355	12	2024	2024	NUM
agb-405	355	13	)	)	PUNCT
agb-405	355	14	.	.	PUNCT
agb-405	356	1	organizational	organizational	ADJ
agb-405	356	2	digital	digital	ADJ
agb-405	356	3	transformation	transformation	NOUN
agb-405	356	4	:	:	PUNCT
agb-405	356	5	from	from	ADP
agb-405	356	6	evolution	evolution	NOUN
agb-405	356	7	to	to	ADP
agb-405	356	8	future	future	ADJ
agb-405	356	9	trends	trend	NOUN
agb-405	356	10	.	.	PUNCT
agb-405	357	1	digital	digital	ADJ
agb-405	357	2	transformation	transformation	NOUN
agb-405	357	3	and	and	CCONJ
agb-405	357	4	society	society	NOUN
agb-405	357	5	,	,	PUNCT
agb-405	357	6	3(3	3(3	NUM
agb-405	357	7	)	)	PUNCT
agb-405	357	8	,	,	PUNCT
agb-405	357	9	240	240	NUM
agb-405	357	10	-	-	SYM
agb-405	357	11	256	256	NUM
agb-405	357	12	.	.	PUNCT
agb-405	358	1	doi	doi	NOUN
agb-405	358	2	:	:	PUNCT
agb-405	358	3	https://doi.org/10.1108/dts-08-2023-0061	https://doi.org/10.1108/dts-08-2023-0061	NOUN
agb-405	358	4	raymundus	raymundus	NOUN
agb-405	358	5	,	,	PUNCT
agb-405	358	6	t.	t.	PROPN
agb-405	358	7	,	,	PUNCT
agb-405	358	8	&	&	CCONJ
agb-405	358	9	rosdiana	rosdiana	PROPN
agb-405	358	10	,	,	PUNCT
agb-405	358	11	h.	h.	PROPN
agb-405	358	12	(	(	PUNCT
agb-405	358	13	2021	2021	NUM
agb-405	358	14	)	)	PUNCT
agb-405	358	15	.	.	PUNCT
agb-405	359	1	a	a	DET
agb-405	359	2	review	review	NOUN
agb-405	359	3	of	of	ADP
agb-405	359	4	value	value	NOUN
agb-405	359	5	added	add	VERB
agb-405	359	6	tax	tax	NOUN
agb-405	359	7	policy	policy	NOUN
agb-405	359	8	on	on	ADP
agb-405	359	9	animal	animal	NOUN
agb-405	359	10	feed	feed	NOUN
agb-405	359	11	industry	industry	NOUN
agb-405	359	12	in	in	ADP
agb-405	359	13	indonesia	indonesia	PROPN
agb-405	359	14	.	.	PUNCT
agb-405	360	1	bisnis	bisnis	PROPN
agb-405	360	2	&	&	CCONJ
agb-405	360	3	birokrasi	birokrasi	PROPN
agb-405	360	4	:	:	PUNCT
agb-405	360	5	jurnal	jurnal	ADJ
agb-405	360	6	ilmu	ilmu	PROPN
agb-405	360	7	administrasi	administrasi	PROPN
agb-405	360	8	dan	dan	PROPN
agb-405	360	9	organisasi	organisasi	PROPN
agb-405	360	10	,	,	PUNCT
agb-405	360	11	27(2	27(2	NUM
agb-405	360	12	)	)	PUNCT
agb-405	360	13	,	,	PUNCT
agb-405	360	14	58	58	NUM
agb-405	360	15	-	-	SYM
agb-405	360	16	66	66	NUM
agb-405	360	17	.	.	PUNCT
agb-405	361	1	doi	doi	NOUN
agb-405	361	2	:	:	PUNCT
agb-405	361	3	https://doi.org/10.20476/jbb.v27i2.11580	https://doi.org/10.20476/jbb.v27i2.11580	PROPN
agb-405	361	4	rice	rice	NOUN
agb-405	361	5	,	,	PUNCT
agb-405	361	6	t.	t.	PROPN
agb-405	361	7	,	,	PUNCT
agb-405	361	8	vrangbæk	vrangbæk	PROPN
agb-405	361	9	,	,	PUNCT
agb-405	361	10	k.	k.	PROPN
agb-405	361	11	,	,	PUNCT
agb-405	361	12	saunes	saune	NOUN
agb-405	361	13	,	,	PUNCT
agb-405	361	14	i.	i.	PROPN
agb-405	361	15	s.	s.	PROPN
agb-405	361	16	,	,	PUNCT
agb-405	361	17	bouckaert	bouckaert	PROPN
agb-405	361	18	,	,	PUNCT
agb-405	361	19	n.	n.	NOUN
agb-405	361	20	,	,	PUNCT
agb-405	361	21	bryndová	bryndová	PROPN
agb-405	361	22	,	,	PUNCT
agb-405	361	23	l.	l.	PROPN
agb-405	361	24	,	,	PUNCT
agb-405	361	25	cascini	cascini	PROPN
agb-405	361	26	,	,	PUNCT
agb-405	361	27	f.	f.	PROPN
agb-405	361	28	,	,	PUNCT
agb-405	361	29	et	et	PROPN
agb-405	361	30	al	al	PROPN
agb-405	361	31	.	.	PUNCT
agb-405	361	32	(	(	PUNCT
agb-405	361	33	2024	2024	NUM
agb-405	361	34	)	)	PUNCT
agb-405	361	35	.	.	PUNCT
agb-405	362	1	can	can	AUX
agb-405	362	2	revenue	revenue	VERB
agb-405	362	3	collection	collection	NOUN
agb-405	362	4	for	for	ADP
agb-405	362	5	public	public	ADJ
agb-405	362	6	funding	funding	NOUN
agb-405	362	7	in	in	ADP
agb-405	362	8	health	health	NOUN
agb-405	362	9	care	care	NOUN
agb-405	362	10	be	be	VERB
agb-405	362	11	progressive	progressive	ADJ
agb-405	362	12	?	?	PUNCT
agb-405	363	1	an	an	DET
agb-405	363	2	assessment	assessment	NOUN
agb-405	363	3	of	of	ADP
agb-405	363	4	29	29	NUM
agb-405	363	5	countries	country	NOUN
agb-405	363	6	.	.	PUNCT
agb-405	364	1	health	health	NOUN
agb-405	364	2	policy	policy	NOUN
agb-405	364	3	,	,	PUNCT
agb-405	364	4	148	148	NUM
agb-405	364	5	,	,	PUNCT
agb-405	364	6	105147	105147	NUM
agb-405	364	7	.	.	PUNCT
agb-405	365	1	doi	doi	NOUN
agb-405	365	2	:	:	PUNCT
agb-405	365	3	https://doi.org/10.1016/j.healthpol.2024.105147	https://doi.org/10.1016/j.healthpol.2024.105147	PROPN
agb-405	365	4	şahin	şahin	PROPN
agb-405	365	5	,	,	PUNCT
agb-405	365	6	a.	a.	PROPN
agb-405	365	7	y.	y.	PROPN
agb-405	365	8	(	(	PUNCT
agb-405	365	9	2024	2024	NUM
agb-405	365	10	)	)	PUNCT
agb-405	365	11	.	.	PUNCT
agb-405	366	1	an	an	DET
agb-405	366	2	empirical	empirical	ADJ
agb-405	366	3	analysis	analysis	NOUN
agb-405	366	4	of	of	ADP
agb-405	366	5	the	the	DET
agb-405	366	6	relationship	relationship	NOUN
agb-405	366	7	between	between	ADP
agb-405	366	8	agricultural	agricultural	ADJ
agb-405	366	9	revenue	revenue	NOUN
agb-405	366	10	and	and	CCONJ
agb-405	366	11	tax	tax	NOUN
agb-405	366	12	burden	burden	NOUN
agb-405	366	13	.	.	PUNCT
agb-405	367	1	ispec	ispec	PROPN
agb-405	367	2	journal	journal	PROPN
agb-405	367	3	of	of	ADP
agb-405	367	4	agricultural	agricultural	ADJ
agb-405	367	5	sciences	science	NOUN
agb-405	367	6	,	,	PUNCT
agb-405	367	7	8(4	8(4	NUM
agb-405	367	8	)	)	PUNCT
agb-405	367	9	,	,	PUNCT
agb-405	367	10	1127	1127	NUM
agb-405	367	11	-	-	SYM
agb-405	367	12	1133	1133	NUM
agb-405	367	13	.	.	PUNCT
agb-405	368	1	doi	doi	NOUN
agb-405	368	2	:	:	PUNCT
agb-405	368	3	https://doi.org/10	https://doi.org/10	PROPN
agb-405	368	4	.	.	PUNCT
agb-405	369	1	5281	5281	NUM
agb-405	369	2	/	/	SYM
agb-405	369	3	zenodo.14059260	zenodo.14059260	PROPN
agb-405	369	4	sandra	sandra	PROPN
agb-405	369	5	marcelline	marcelline	NOUN
agb-405	369	6	,	,	PUNCT
agb-405	369	7	t.	t.	PROPN
agb-405	369	8	r.	r.	PROPN
agb-405	369	9	,	,	PUNCT
agb-405	369	10	chengang	chengang	PROPN
agb-405	369	11	,	,	PUNCT
agb-405	369	12	y.	y.	PROPN
agb-405	369	13	,	,	PUNCT
agb-405	369	14	ralison	ralison	NOUN
agb-405	369	15	ny	ny	PROPN
agb-405	369	16	avotra	avotra	PROPN
agb-405	369	17	,	,	PUNCT
agb-405	369	18	a.	a.	NOUN
agb-405	369	19	a.	a.	PROPN
agb-405	369	20	,	,	PUNCT
agb-405	369	21	hussain	hussain	PROPN
agb-405	369	22	,	,	PUNCT
agb-405	369	23	z.	z.	PROPN
agb-405	369	24	,	,	PUNCT
agb-405	369	25	zonia	zonia	PROPN
agb-405	369	26	,	,	PUNCT
agb-405	369	27	j.	j.	PROPN
agb-405	369	28	e.	e.	PROPN
agb-405	369	29	,	,	PUNCT
agb-405	369	30	&	&	CCONJ
agb-405	369	31	nawaz	nawaz	PROPN
agb-405	369	32	,	,	PUNCT
agb-405	369	33	a.	a.	NOUN
agb-405	369	34	(	(	PUNCT
agb-405	369	35	2022	2022	NUM
agb-405	369	36	)	)	PUNCT
agb-405	369	37	.	.	PUNCT
agb-405	370	1	impact	impact	NOUN
agb-405	370	2	of	of	ADP
agb-405	370	3	green	green	ADJ
agb-405	370	4	construction	construction	NOUN
agb-405	370	5	procurement	procurement	NOUN
agb-405	370	6	on	on	ADP
agb-405	370	7	achieving	achieve	VERB
agb-405	370	8	sustainable	sustainable	ADJ
agb-405	370	9	economic	economic	ADJ
agb-405	370	10	growth	growth	NOUN
agb-405	370	11	influencing	influence	VERB
agb-405	370	12	green	green	ADJ
agb-405	370	13	logistic	logistic	ADJ
agb-405	370	14	services	service	NOUN
agb-405	370	15	management	management	NOUN
agb-405	370	16	and	and	CCONJ
agb-405	370	17	innovation	innovation	NOUN
agb-405	370	18	practices	practice	NOUN
agb-405	370	19	.	.	PUNCT
agb-405	371	1	frontiers	frontier	NOUN
agb-405	371	2	in	in	ADP
agb-405	371	3	environmental	environmental	ADJ
agb-405	371	4	science	science	NOUN
agb-405	371	5	,	,	PUNCT
agb-405	371	6	9	9	NUM
agb-405	371	7	,	,	PUNCT
agb-405	371	8	815928	815928	NUM
agb-405	371	9	.	.	PUNCT
agb-405	372	1	doi	doi	NOUN
agb-405	372	2	:	:	PUNCT
agb-405	372	3	https://doi.org/10.3389/fenvs.2021.815928	https://doi.org/10.3389/fenvs.2021.815928	PROPN
agb-405	372	4	solomon	solomon	PROPN
agb-405	372	5	,	,	PUNCT
agb-405	372	6	w.	w.	PROPN
agb-405	372	7	,	,	PUNCT
agb-405	372	8	janda	janda	PROPN
agb-405	372	9	,	,	PUNCT
agb-405	372	10	t.	t.	PROPN
agb-405	372	11	,	,	PUNCT
agb-405	372	12	&	&	CCONJ
agb-405	372	13	molnár	molnár	PROPN
agb-405	372	14	,	,	PUNCT
agb-405	372	15	z.	z.	PROPN
agb-405	372	16	(	(	PUNCT
agb-405	372	17	2024	2024	NUM
agb-405	372	18	)	)	PUNCT
agb-405	372	19	.	.	PUNCT
agb-405	373	1	unveiling	unveil	VERB
agb-405	373	2	the	the	DET
agb-405	373	3	significance	significance	NOUN
agb-405	373	4	of	of	ADP
agb-405	373	5	rhizosphere	rhizosphere	ADJ
agb-405	373	6	:	:	PUNCT
agb-405	373	7	implications	implication	NOUN
agb-405	373	8	for	for	ADP
agb-405	373	9	plant	plant	NOUN
agb-405	373	10	growth	growth	NOUN
agb-405	373	11	,	,	PUNCT
agb-405	373	12	stress	stress	NOUN
agb-405	373	13	response	response	NOUN
agb-405	373	14	,	,	PUNCT
agb-405	373	15	and	and	CCONJ
agb-405	373	16	sustainable	sustainable	ADJ
agb-405	373	17	agriculture	agriculture	NOUN
agb-405	373	18	.	.	PUNCT
agb-405	374	1	plant	plant	NOUN
agb-405	374	2	physiology	physiology	NOUN
agb-405	374	3	and	and	CCONJ
agb-405	374	4	biochemistry	biochemistry	NOUN
agb-405	374	5	,	,	PUNCT
agb-405	374	6	206	206	NUM
agb-405	374	7	,	,	PUNCT
agb-405	374	8	108290	108290	NUM
agb-405	374	9	.	.	PUNCT
agb-405	375	1	doi	doi	NOUN
agb-405	375	2	:	:	PUNCT
agb-405	375	3	https://doi.org/10.1016/j.pla	https://doi.org/10.1016/j.pla	NUM
agb-405	375	4	phy.2023.108290	phy.2023.108290	NUM
agb-405	375	5	souvannasouk	souvannasouk	ADJ
agb-405	375	6	,	,	PUNCT
agb-405	375	7	v.	v.	PROPN
agb-405	375	8	,	,	PUNCT
agb-405	375	9	shen	shen	PROPN
agb-405	375	10	,	,	PUNCT
agb-405	375	11	m.	m.	NOUN
agb-405	375	12	,	,	PUNCT
agb-405	375	13	trejo	trejo	PROPN
agb-405	375	14	,	,	PUNCT
agb-405	375	15	m.	m.	NOUN
agb-405	375	16	,	,	PUNCT
agb-405	375	17	&	&	CCONJ
agb-405	375	18	bhuyar	bhuyar	PROPN
agb-405	375	19	,	,	PUNCT
agb-405	375	20	p.	p.	NOUN
agb-405	375	21	(	(	PUNCT
agb-405	375	22	2021	2021	NUM
agb-405	375	23	)	)	PUNCT
agb-405	375	24	.	.	PUNCT
agb-405	376	1	biogas	biogas	NOUN
agb-405	376	2	production	production	NOUN
agb-405	376	3	from	from	ADP
agb-405	376	4	napier	napier	PROPN
agb-405	376	5	grass	grass	NOUN
agb-405	376	6	and	and	CCONJ
agb-405	376	7	cattle	cattle	NOUN
agb-405	376	8	slurry	slurry	VERB
agb-405	376	9	using	use	VERB
agb-405	376	10	a	a	DET
agb-405	376	11	green	green	ADJ
agb-405	376	12	energy	energy	NOUN
agb-405	376	13	technology	technology	NOUN
agb-405	376	14	.	.	PUNCT
agb-405	377	1	international	international	ADJ
agb-405	377	2	journal	journal	NOUN
agb-405	377	3	of	of	ADP
agb-405	377	4	innovative	innovative	ADJ
agb-405	377	5	research	research	NOUN
agb-405	377	6	and	and	CCONJ
agb-405	377	7	scientific	scientific	ADJ
agb-405	377	8	studies	study	NOUN
agb-405	377	9	,	,	PUNCT
agb-405	377	10	4(3	4(3	NUM
agb-405	377	11	)	)	PUNCT
agb-405	377	12	,	,	PUNCT
agb-405	377	13	174	174	NUM
agb-405	377	14	-	-	SYM
agb-405	377	15	180	180	NUM
agb-405	377	16	.	.	PUNCT
agb-405	378	1	doi	doi	NOUN
agb-405	378	2	:	:	PUNCT
agb-405	379	1	https://doi	https://doi	PROPN
agb-405	379	2	.	.	PUNCT
agb-405	380	1	org/10.53894	org/10.53894	ADJ
agb-405	380	2	/	/	SYM
agb-405	380	3	ijirss.v4i3.74	ijirss.v4i3.74	ADJ
agb-405	380	4	tao	tao	PROPN
agb-405	380	5	,	,	PUNCT
agb-405	380	6	z.	z.	PROPN
agb-405	380	7	,	,	PUNCT
agb-405	380	8	zhang	zhang	PROPN
agb-405	380	9	,	,	PUNCT
agb-405	380	10	z.	z.	PROPN
agb-405	380	11	,	,	PUNCT
agb-405	380	12	&	&	CCONJ
agb-405	380	13	shangkun	shangkun	PROPN
agb-405	380	14	,	,	PUNCT
agb-405	380	15	l.	l.	PROPN
agb-405	380	16	(	(	PUNCT
agb-405	380	17	2022	2022	NUM
agb-405	380	18	)	)	PUNCT
agb-405	380	19	.	.	PUNCT
agb-405	381	1	digital	digital	ADJ
agb-405	381	2	economy	economy	NOUN
agb-405	381	3	,	,	PUNCT
agb-405	381	4	entrepreneurship	entrepreneurship	NOUN
agb-405	381	5	,	,	PUNCT
agb-405	381	6	and	and	CCONJ
agb-405	381	7	high	high	ADJ
agb-405	381	8	-	-	PUNCT
agb-405	381	9	quality	quality	NOUN
agb-405	381	10	economic	economic	ADJ
agb-405	381	11	development	development	NOUN
agb-405	381	12	:	:	PUNCT
agb-405	381	13	empirical	empirical	ADJ
agb-405	381	14	evidence	evidence	NOUN
agb-405	381	15	from	from	ADP
agb-405	381	16	urban	urban	PROPN
agb-405	381	17	china	china	PROPN
agb-405	381	18	.	.	PUNCT
agb-405	382	1	frontiers	frontier	NOUN
agb-405	382	2	of	of	ADP
agb-405	382	3	economics	economic	NOUN
agb-405	382	4	in	in	ADP
agb-405	382	5	china	china	PROPN
agb-405	382	6	,	,	PUNCT
agb-405	382	7	17(3	17(3	NUM
agb-405	382	8	)	)	PUNCT
agb-405	382	9	,	,	PUNCT
agb-405	382	10	393	393	NUM
agb-405	382	11	-	-	SYM
agb-405	382	12	426	426	NUM
agb-405	382	13	.	.	PUNCT
agb-405	383	1	doi	doi	NOUN
agb-405	383	2	:	:	PUNCT
agb-405	383	3	https://doi.org/10.3868/s060	https://doi.org/10.3868/s060	NOUN
agb-405	383	4	-015	-015	PROPN
agb-405	383	5	-	-	PUNCT
agb-405	383	6	022	022	NUM
agb-405	383	7	-	-	PUNCT
agb-405	383	8	0015	0015	NUM
agb-405	383	9	-	-	PUNCT
agb-405	383	10	6	6	NUM
agb-405	383	11	tian	tian	ADJ
agb-405	383	12	,	,	PUNCT
agb-405	383	13	z.	z.	PROPN
agb-405	383	14	,	,	PUNCT
agb-405	383	15	wang	wang	PROPN
agb-405	383	16	,	,	PUNCT
agb-405	383	17	j.	j.	PROPN
agb-405	383	18	w.	w.	PROPN
agb-405	383	19	,	,	PUNCT
agb-405	383	20	li	li	PROPN
agb-405	383	21	,	,	PUNCT
agb-405	383	22	j.	j.	PROPN
agb-405	383	23	,	,	PUNCT
agb-405	383	24	&	&	CCONJ
agb-405	383	25	han	han	PROPN
agb-405	383	26	,	,	PUNCT
agb-405	383	27	b.	b.	PROPN
agb-405	383	28	(	(	PUNCT
agb-405	383	29	2021	2021	NUM
agb-405	383	30	)	)	PUNCT
agb-405	383	31	.	.	PUNCT
agb-405	384	1	designing	design	VERB
agb-405	384	2	future	future	ADJ
agb-405	384	3	crops	crop	NOUN
agb-405	384	4	:	:	PUNCT
agb-405	384	5	challenges	challenge	NOUN
agb-405	384	6	and	and	CCONJ
agb-405	384	7	strategies	strategy	NOUN
agb-405	384	8	for	for	ADP
agb-405	384	9	sustainable	sustainable	ADJ
agb-405	384	10	agriculture	agriculture	NOUN
agb-405	384	11	.	.	PUNCT
agb-405	385	1	the	the	DET
agb-405	385	2	plant	plant	NOUN
agb-405	385	3	journal	journal	NOUN
agb-405	385	4	,	,	PUNCT
agb-405	385	5	105(5	105(5	NUM
agb-405	385	6	)	)	PUNCT
agb-405	385	7	,	,	PUNCT
agb-405	385	8	1165	1165	NUM
agb-405	385	9	-	-	SYM
agb-405	385	10	1178	1178	NUM
agb-405	385	11	.	.	PUNCT
agb-405	386	1	doi	doi	NOUN
agb-405	386	2	:	:	PUNCT
agb-405	386	3	https://doi.org/10.1111/	https://doi.org/10.1111/	PROPN
agb-405	386	4	tpj.15107	tpj.15107	NUM
agb-405	386	5	torky	torky	NOUN
agb-405	386	6	,	,	PUNCT
agb-405	386	7	m.	m.	NOUN
agb-405	386	8	,	,	PUNCT
agb-405	386	9	&	&	CCONJ
agb-405	386	10	hassanein	hassanein	PROPN
agb-405	386	11	,	,	PUNCT
agb-405	386	12	a.	a.	PROPN
agb-405	386	13	e.	e.	PROPN
agb-405	386	14	(	(	PUNCT
agb-405	386	15	2020	2020	NUM
agb-405	386	16	)	)	PUNCT
agb-405	386	17	.	.	PUNCT
agb-405	387	1	integrating	integrate	VERB
agb-405	387	2	blockchain	blockchain	PROPN
agb-405	387	3	and	and	CCONJ
agb-405	387	4	the	the	DET
agb-405	387	5	internet	internet	NOUN
agb-405	387	6	of	of	ADP
agb-405	387	7	things	thing	NOUN
agb-405	387	8	in	in	ADP
agb-405	387	9	precision	precision	NOUN
agb-405	387	10	agriculture	agriculture	NOUN
agb-405	387	11	:	:	PUNCT
agb-405	387	12	analysis	analysis	NOUN
agb-405	387	13	,	,	PUNCT
agb-405	387	14	opportunities	opportunity	NOUN
agb-405	387	15	,	,	PUNCT
agb-405	387	16	and	and	CCONJ
agb-405	387	17	challenges	challenge	NOUN
agb-405	387	18	.	.	PUNCT
agb-405	388	1	computers	computer	NOUN
agb-405	388	2	and	and	CCONJ
agb-405	388	3	electronics	electronic	NOUN
agb-405	388	4	in	in	ADP
agb-405	388	5	agriculture	agriculture	NOUN
agb-405	388	6	,	,	PUNCT
agb-405	388	7	178	178	NUM
agb-405	388	8	,	,	PUNCT
agb-405	388	9	105476	105476	NUM
agb-405	388	10	.	.	PUNCT
agb-405	389	1	doi	doi	NOUN
agb-405	389	2	:	:	PUNCT
agb-405	389	3	https://doi.org/10.1016/j.compag.20	https://doi.org/10.1016/j.compag.20	PROPN
agb-405	389	4	20.105476	20.105476	NUM
agb-405	389	5	wang	wang	PROPN
agb-405	389	6	,	,	PUNCT
agb-405	389	7	l.	l.	PROPN
agb-405	389	8	,	,	PUNCT
agb-405	389	9	&	&	CCONJ
agb-405	389	10	shao	shao	PROPN
agb-405	389	11	,	,	PUNCT
agb-405	389	12	j.	j.	PROPN
agb-405	389	13	(	(	PUNCT
agb-405	389	14	2024	2024	NUM
agb-405	389	15	)	)	PUNCT
agb-405	389	16	.	.	PUNCT
agb-405	390	1	can	can	AUX
agb-405	390	2	digitalization	digitalization	NOUN
agb-405	390	3	improve	improve	VERB
agb-405	390	4	the	the	DET
agb-405	390	5	high	high	ADJ
agb-405	390	6	-	-	PUNCT
agb-405	390	7	quality	quality	NOUN
agb-405	390	8	development	development	NOUN
agb-405	390	9	of	of	ADP
agb-405	390	10	manufacturing	manufacturing	NOUN
agb-405	390	11	?	?	PUNCT
agb-405	391	1	an	an	DET
agb-405	391	2	analysis	analysis	NOUN
agb-405	391	3	based	base	VERB
agb-405	391	4	on	on	ADP
agb-405	391	5	chinese	chinese	ADJ
agb-405	391	6	provincial	provincial	ADJ
agb-405	391	7	panel	panel	NOUN
agb-405	391	8	data	datum	NOUN
agb-405	391	9	.	.	PUNCT
agb-405	392	1	journal	journal	NOUN
agb-405	392	2	of	of	ADP
agb-405	392	3	the	the	DET
agb-405	392	4	knowledge	knowledge	NOUN
agb-405	392	5	economy	economy	NOUN
agb-405	392	6	,	,	PUNCT
agb-405	392	7	15(1	15(1	NUM
agb-405	392	8	)	)	PUNCT
agb-405	392	9	,	,	PUNCT
agb-405	392	10	2010	2010	NUM
agb-405	392	11	-	-	SYM
agb-405	392	12	2036	2036	NUM
agb-405	392	13	.	.	PUNCT
agb-405	393	1	doi	doi	NOUN
agb-405	393	2	:	:	PUNCT
agb-405	393	3	https://doi.org/10.1007/s13132023-01356-z	https://doi.org/10.1007/s13132023-01356-z	PROPN
agb-405	393	4	wu	wu	PROPN
agb-405	393	5	,	,	PUNCT
agb-405	393	6	s.	s.	PROPN
agb-405	393	7	,	,	PUNCT
agb-405	393	8	cheng	cheng	PROPN
agb-405	393	9	,	,	PUNCT
agb-405	393	10	p.	p.	PROPN
agb-405	393	11	,	,	PUNCT
agb-405	393	12	&	&	CCONJ
agb-405	393	13	yang	yang	PROPN
agb-405	393	14	,	,	PUNCT
agb-405	393	15	f.	f.	PROPN
agb-405	393	16	(	(	PUNCT
agb-405	393	17	2024	2024	NUM
agb-405	393	18	)	)	PUNCT
agb-405	393	19	.	.	PUNCT
agb-405	394	1	study	study	NOUN
agb-405	394	2	on	on	ADP
agb-405	394	3	the	the	DET
agb-405	394	4	impact	impact	NOUN
agb-405	394	5	of	of	ADP
agb-405	394	6	digital	digital	ADJ
agb-405	394	7	transformation	transformation	NOUN
agb-405	394	8	on	on	ADP
agb-405	394	9	green	green	ADJ
agb-405	394	10	competitive	competitive	ADJ
agb-405	394	11	advantage	advantage	NOUN
agb-405	394	12	:	:	PUNCT
agb-405	394	13	the	the	DET
agb-405	394	14	role	role	NOUN
agb-405	394	15	of	of	ADP
agb-405	394	16	green	green	ADJ
agb-405	394	17	innovation	innovation	NOUN
agb-405	394	18	and	and	CCONJ
agb-405	394	19	government	government	NOUN
agb-405	394	20	regulation	regulation	NOUN
agb-405	394	21	.	.	PUNCT
agb-405	395	1	plos	plos	PROPN
agb-405	395	2	one	one	NUM
agb-405	395	3	,	,	PUNCT
agb-405	395	4	19(8	19(8	NUM
agb-405	395	5	)	)	PUNCT
agb-405	395	6	,	,	PUNCT
agb-405	395	7	e0306603	e0306603	PROPN
agb-405	395	8	.	.	PUNCT
agb-405	396	1	doi	doi	PROPN
agb-405	396	2	:	:	PUNCT
agb-405	396	3	https://doi.org/10.1371/journal	https://doi.org/10.1371/journal	ADJ
agb-405	396	4	.	.	PUNCT
agb-405	397	1	pone.0306603	pone.0306603	PROPN
agb-405	397	2	xu	xu	PROPN
agb-405	397	3	,	,	PUNCT
agb-405	397	4	j.	j.	PROPN
agb-405	397	5	,	,	PUNCT
agb-405	397	6	liu	liu	PROPN
agb-405	397	7	,	,	PUNCT
agb-405	397	8	f.	f.	PROPN
agb-405	397	9	,	,	PUNCT
agb-405	397	10	&	&	CCONJ
agb-405	397	11	shang	shang	PROPN
agb-405	397	12	,	,	PUNCT
agb-405	397	13	y.	y.	PROPN
agb-405	397	14	(	(	PUNCT
agb-405	397	15	2021	2021	NUM
agb-405	397	16	)	)	PUNCT
agb-405	397	17	.	.	PUNCT
agb-405	398	1	r&d	r&d	NOUN
agb-405	398	2	investment	investment	NOUN
agb-405	398	3	,	,	PUNCT
agb-405	398	4	esg	esg	NOUN
agb-405	398	5	performance	performance	NOUN
agb-405	398	6	and	and	CCONJ
agb-405	398	7	green	green	ADJ
agb-405	398	8	innovation	innovation	NOUN
agb-405	398	9	performance	performance	NOUN
agb-405	398	10	:	:	PUNCT
agb-405	398	11	evidence	evidence	NOUN
agb-405	398	12	from	from	ADP
agb-405	398	13	china	china	PROPN
agb-405	398	14	.	.	PUNCT
agb-405	399	1	kybernetes	kybernete	NOUN
agb-405	399	2	,	,	PUNCT
agb-405	399	3	50(3	50(3	NUM
agb-405	399	4	)	)	PUNCT
agb-405	399	5	,	,	PUNCT
agb-405	399	6	737	737	NUM
agb-405	399	7	-	-	SYM
agb-405	399	8	756	756	NUM
agb-405	399	9	.	.	PUNCT
agb-405	400	1	doi	doi	NOUN
agb-405	400	2	:	:	PUNCT
agb-405	400	3	https://doi.org/10.1108/k-12-2019-0793	https://doi.org/10.1108/k-12-2019-0793	PROPN
agb-405	400	4	zhang	zhang	PROPN
agb-405	400	5	,	,	PUNCT
agb-405	400	6	s.	s.	PROPN
agb-405	400	7	,	,	PUNCT
agb-405	400	8	&	&	CCONJ
agb-405	400	9	zhang	zhang	PROPN
agb-405	400	10	,	,	PUNCT
agb-405	400	11	x.	x.	PROPN
agb-405	400	12	(	(	PUNCT
agb-405	400	13	2024	2024	NUM
agb-405	400	14	)	)	PUNCT
agb-405	400	15	.	.	PUNCT
agb-405	401	1	fiscal	fiscal	ADJ
agb-405	401	2	agricultural	agricultural	ADJ
agb-405	401	3	expenditures	expenditure	NOUN
agb-405	401	4	’	'	PUNCT
agb-405	401	5	impact	impact	NOUN
agb-405	401	6	on	on	ADP
agb-405	401	7	sustainable	sustainable	ADJ
agb-405	401	8	agricultural	agricultural	ADJ
agb-405	401	9	economic	economic	ADJ
agb-405	401	10	development	development	NOUN
agb-405	401	11	:	:	PUNCT
agb-405	401	12	dynamic	dynamic	ADJ
agb-405	401	13	marginal	marginal	ADJ
agb-405	401	14	effects	effect	NOUN
agb-405	401	15	and	and	CCONJ
agb-405	401	16	impact	impact	NOUN
agb-405	401	17	mechanism	mechanism	NOUN
agb-405	401	18	.	.	PUNCT
agb-405	402	1	plos	plos	PROPN
agb-405	402	2	one	one	NUM
agb-405	402	3	,	,	PUNCT
agb-405	402	4	19(2	19(2	NUM
agb-405	402	5	)	)	PUNCT
agb-405	402	6	,	,	PUNCT
agb-405	402	7	e0299070	e0299070	PROPN
agb-405	402	8	.	.	PUNCT
agb-405	402	9	doi	doi	PROPN
agb-405	402	10	:	:	PUNCT
agb-405	402	11	https://doi.org/10.1371/journal	https://doi.org/10.1371/journal	ADJ
agb-405	402	12	.	.	PUNCT
agb-405	403	1	pone.0299070	pone.0299070	PROPN
agb-405	403	2	https://doi.org/10.15388/infedu.2022.13	https://doi.org/10.15388/infedu.2022.13	NOUN
agb-405	404	1	https://doi.org/10.15388/infedu.2022.13	https://doi.org/10.15388/infedu.2022.13	NOUN
agb-405	404	2	https://doi.org/10.1108/dts-08-2023-0061	https://doi.org/10.1108/dts-08-2023-0061	PUNCT
agb-405	405	1	https://doi.org/10.20476/jbb.v27i2.11580	https://doi.org/10.20476/jbb.v27i2.11580	PROPN
agb-405	405	2	https://doi.org/10.1016/j.healthpol.2024.105147	https://doi.org/10.1016/j.healthpol.2024.105147	PROPN
agb-405	405	3	https://doi.org/10.5281/zenodo.14059260	https://doi.org/10.5281/zenodo.14059260	ADJ
agb-405	405	4	https://doi.org/10.5281/zenodo.14059260	https://doi.org/10.5281/zenodo.14059260	ADJ
agb-405	405	5	https://doi.org/10.3389/fenvs.2021.815928	https://doi.org/10.3389/fenvs.2021.815928	PROPN
agb-405	405	6	https://doi.org/10.1016/j.plaphy.2023.108290	https://doi.org/10.1016/j.plaphy.2023.108290	PROPN
agb-405	405	7	https://doi.org/10.1016/j.plaphy.2023.108290	https://doi.org/10.1016/j.plaphy.2023.108290	PROPN
agb-405	405	8	https://doi.org/10.53894/ijirss.v4i3.74	https://doi.org/10.53894/ijirss.v4i3.74	NOUN
agb-405	405	9	https://doi.org/10.53894/ijirss.v4i3.74	https://doi.org/10.53894/ijirss.v4i3.74	VERB
agb-405	405	10	https://doi.org/10.3868/s060-015-022-0015-6	https://doi.org/10.3868/s060-015-022-0015-6	ADV
agb-405	405	11	https://doi.org/10.3868/s060-015-022-0015-6	https://doi.org/10.3868/s060-015-022-0015-6	ADV
agb-405	405	12	https://doi.org/10.1111/tpj.15107	https://doi.org/10.1111/tpj.15107	AUX
agb-405	405	13	https://doi.org/10.1111/tpj.15107	https://doi.org/10.1111/tpj.15107	VERB
agb-405	405	14	https://doi.org/10.1016/j.compag.2020.105476	https://doi.org/10.1016/j.compag.2020.105476	PROPN
agb-405	405	15	https://doi.org/10.1016/j.compag.2020.105476	https://doi.org/10.1016/j.compag.2020.105476	PROPN
agb-405	405	16	https://doi.org/10.1007/s13132-023-01356-z	https://doi.org/10.1007/s13132-023-01356-z	PROPN
agb-405	405	17	https://doi.org/10.1007/s13132-023-01356-z	https://doi.org/10.1007/s13132-023-01356-z	PROPN
agb-405	405	18	https://doi.org/10.1371/journal.pone.0306603	https://doi.org/10.1371/journal.pone.0306603	VERB
agb-405	405	19	https://doi.org/10.1371/journal.pone.0306603	https://doi.org/10.1371/journal.pone.0306603	VERB
agb-405	405	20	https://doi.org/10.1108/k-12-2019-0793	https://doi.org/10.1108/k-12-2019-0793	PROPN
agb-405	405	21	https://doi.org/10.1371/journal.pone.0299070	https://doi.org/10.1371/journal.pone.0299070	VERB
agb-405	405	22	https://doi.org/10.1371/journal.pone.0299070	https://doi.org/10.1371/journal.pone.0299070	VERB