id	sid	tid	token	lemma	pos
ajbmeb-2872	1	1	american	american	PROPN
ajbmeb-2872	1	2	journal	journal	PROPN
ajbmeb-2872	1	3	of	of	ADP
ajbmeb-2872	1	4	business	business	NOUN
ajbmeb-2872	1	5	management	management	NOUN
ajbmeb-2872	1	6	,	,	PUNCT
ajbmeb-2872	1	7	economics	economic	NOUN
ajbmeb-2872	1	8	and	and	CCONJ
ajbmeb-2872	1	9	banking	banking	NOUN
ajbmeb-2872	1	10	issn	issn	PROPN
ajbmeb-2872	1	11	(	(	PUNCT
ajbmeb-2872	1	12	e	e	NOUN
ajbmeb-2872	1	13	):	):	PUNCT
ajbmeb-2872	1	14	2832	2832	NUM
ajbmeb-2872	1	15	-	-	SYM
ajbmeb-2872	1	16	8078	8078	NUM
ajbmeb-2872	1	17	volume	volume	NOUN
ajbmeb-2872	1	18	35	35	NUM
ajbmeb-2872	1	19	,	,	PUNCT
ajbmeb-2872	1	20	april	april	PROPN
ajbmeb-2872	1	21	2025	2025	NUM
ajbmeb-2872	1	22	p	p	NOUN
ajbmeb-2872	1	23	a	a	DET
ajbmeb-2872	1	24	g	g	NOUN
ajbmeb-2872	1	25	e	e	PROPN
ajbmeb-2872	1	26	|	|	ADV
ajbmeb-2872	1	27	89	89	NUM
ajbmeb-2872	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2872	1	29	stability	stability	NOUN
ajbmeb-2872	1	30	rating	rating	NOUN
ajbmeb-2872	1	31	in	in	ADP
ajbmeb-2872	1	32	digital	digital	ADJ
ajbmeb-2872	1	33	fiscal	fiscal	ADJ
ajbmeb-2872	1	34	governance	governance	NOUN
ajbmeb-2872	1	35	:	:	PUNCT
ajbmeb-2872	1	36	methodological	methodological	ADJ
ajbmeb-2872	1	37	foundations	foundation	NOUN
ajbmeb-2872	1	38	and	and	CCONJ
ajbmeb-2872	1	39	practical	practical	ADJ
ajbmeb-2872	1	40	effectiveness	effectiveness	NOUN
ajbmeb-2872	1	41	abdullayev	abdullayev	PROPN
ajbmeb-2872	1	42	zafarbek	zafarbek	PROPN
ajbmeb-2872	1	43	safibullayevich	safibullayevich	PROPN
ajbmeb-2872	1	44	independent	independent	ADJ
ajbmeb-2872	1	45	researcher	researcher	PROPN
ajbmeb-2872	1	46	(	(	PUNCT
ajbmeb-2872	1	47	dsc	dsc	NOUN
ajbmeb-2872	1	48	)	)	PUNCT
ajbmeb-2872	1	49	at	at	ADP
ajbmeb-2872	1	50	tashkent	tashkent	PROPN
ajbmeb-2872	1	51	state	state	PROPN
ajbmeb-2872	1	52	university	university	PROPN
ajbmeb-2872	1	53	of	of	ADP
ajbmeb-2872	1	54	economics	economic	NOUN
ajbmeb-2872	1	55	zafarbek.abdullayev555@gmail.com	zafarbek.abdullayev555@gmail.com	X
ajbmeb-2872	1	56	orcid	orcid	NUM
ajbmeb-2872	1	57	:	:	PUNCT
ajbmeb-2872	1	58	0009	0009	NUM
ajbmeb-2872	1	59	-	-	SYM
ajbmeb-2872	1	60	0000	0000	NUM
ajbmeb-2872	1	61	-	-	PUNCT
ajbmeb-2872	1	62	2685	2685	NUM
ajbmeb-2872	1	63	-	-	SYM
ajbmeb-2872	1	64	5398	5398	NUM
ajbmeb-2872	1	65	tel	tel	NOUN
ajbmeb-2872	1	66	:	:	PUNCT
ajbmeb-2872	1	67	+99850	+99850	NUM
ajbmeb-2872	2	1	713	713	NUM
ajbmeb-2872	2	2	5555	5555	NUM
ajbmeb-2872	2	3	a	a	DET
ajbmeb-2872	2	4	b	b	PROPN
ajbmeb-2872	2	5	s	s	ADP
ajbmeb-2872	2	6	t	t	PROPN
ajbmeb-2872	2	7	r	r	NOUN
ajbmeb-2872	2	8	a	a	DET
ajbmeb-2872	2	9	c	c	NOUN
ajbmeb-2872	2	10	t	t	NOUN
ajbmeb-2872	2	11	k	k	X
ajbmeb-2872	2	12	e	e	PROPN
ajbmeb-2872	2	13	y	y	PROPN
ajbmeb-2872	2	14	w	w	NOUN
ajbmeb-2872	2	15	o	o	NOUN
ajbmeb-2872	2	16	r	r	NOUN
ajbmeb-2872	2	17	d	d	X
ajbmeb-2872	2	18	s	s	VERB
ajbmeb-2872	2	19	this	this	DET
ajbmeb-2872	2	20	article	article	NOUN
ajbmeb-2872	2	21	analyzes	analyze	VERB
ajbmeb-2872	2	22	the	the	DET
ajbmeb-2872	2	23	economic	economic	ADJ
ajbmeb-2872	2	24	,	,	PUNCT
ajbmeb-2872	2	25	legal	legal	ADJ
ajbmeb-2872	2	26	,	,	PUNCT
ajbmeb-2872	2	27	and	and	CCONJ
ajbmeb-2872	2	28	methodological	methodological	ADJ
ajbmeb-2872	2	29	foundations	foundation	NOUN
ajbmeb-2872	2	30	of	of	ADP
ajbmeb-2872	2	31	the	the	DET
ajbmeb-2872	2	32	business	business	NOUN
ajbmeb-2872	2	33	entity	entity	NOUN
ajbmeb-2872	2	34	stability	stability	NOUN
ajbmeb-2872	2	35	rating	rating	NOUN
ajbmeb-2872	2	36	system	system	NOUN
ajbmeb-2872	2	37	developed	develop	VERB
ajbmeb-2872	2	38	under	under	ADP
ajbmeb-2872	2	39	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	2	40	’s	’s	PART
ajbmeb-2872	2	41	regulatory	regulatory	ADJ
ajbmeb-2872	2	42	framework	framework	NOUN
ajbmeb-2872	2	43	.	.	PUNCT
ajbmeb-2872	3	1	the	the	DET
ajbmeb-2872	3	2	rating	rating	NOUN
ajbmeb-2872	3	3	indicators	indicator	NOUN
ajbmeb-2872	3	4	are	be	AUX
ajbmeb-2872	3	5	reviewed	review	VERB
ajbmeb-2872	3	6	in	in	ADP
ajbmeb-2872	3	7	comparison	comparison	NOUN
ajbmeb-2872	3	8	with	with	ADP
ajbmeb-2872	3	9	international	international	ADJ
ajbmeb-2872	3	10	practices	practice	NOUN
ajbmeb-2872	3	11	and	and	CCONJ
ajbmeb-2872	3	12	evaluated	evaluate	VERB
ajbmeb-2872	3	13	in	in	ADP
ajbmeb-2872	3	14	the	the	DET
ajbmeb-2872	3	15	context	context	NOUN
ajbmeb-2872	3	16	of	of	ADP
ajbmeb-2872	3	17	digital	digital	ADJ
ajbmeb-2872	3	18	fiscal	fiscal	ADJ
ajbmeb-2872	3	19	governance	governance	NOUN
ajbmeb-2872	3	20	and	and	CCONJ
ajbmeb-2872	3	21	tax	tax	NOUN
ajbmeb-2872	3	22	discipline	discipline	NOUN
ajbmeb-2872	3	23	.	.	PUNCT
ajbmeb-2872	4	1	practical	practical	ADJ
ajbmeb-2872	4	2	challenges	challenge	NOUN
ajbmeb-2872	4	3	in	in	ADP
ajbmeb-2872	4	4	the	the	DET
ajbmeb-2872	4	5	system	system	NOUN
ajbmeb-2872	4	6	are	be	AUX
ajbmeb-2872	4	7	identified	identify	VERB
ajbmeb-2872	4	8	,	,	PUNCT
ajbmeb-2872	4	9	and	and	CCONJ
ajbmeb-2872	4	10	improvement	improvement	NOUN
ajbmeb-2872	4	11	recommendations	recommendation	NOUN
ajbmeb-2872	4	12	are	be	AUX
ajbmeb-2872	4	13	proposed	propose	VERB
ajbmeb-2872	4	14	.	.	PUNCT
ajbmeb-2872	5	1	the	the	DET
ajbmeb-2872	5	2	study	study	NOUN
ajbmeb-2872	5	3	provides	provide	VERB
ajbmeb-2872	5	4	theoretical	theoretical	ADJ
ajbmeb-2872	5	5	insights	insight	NOUN
ajbmeb-2872	5	6	and	and	CCONJ
ajbmeb-2872	5	7	policy	policy	NOUN
ajbmeb-2872	5	8	suggestions	suggestion	NOUN
ajbmeb-2872	5	9	aimed	aim	VERB
ajbmeb-2872	5	10	at	at	ADP
ajbmeb-2872	5	11	enhancing	enhance	VERB
ajbmeb-2872	5	12	the	the	DET
ajbmeb-2872	5	13	effectiveness	effectiveness	NOUN
ajbmeb-2872	5	14	of	of	ADP
ajbmeb-2872	5	15	fiscal	fiscal	ADJ
ajbmeb-2872	5	16	reforms	reform	NOUN
ajbmeb-2872	5	17	in	in	ADP
ajbmeb-2872	5	18	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	5	19	.	.	PUNCT
ajbmeb-2872	6	1	stability	stability	NOUN
ajbmeb-2872	6	2	rating	rating	NOUN
ajbmeb-2872	6	3	,	,	PUNCT
ajbmeb-2872	6	4	fiscal	fiscal	ADJ
ajbmeb-2872	6	5	governance	governance	NOUN
ajbmeb-2872	6	6	,	,	PUNCT
ajbmeb-2872	6	7	tax	tax	NOUN
ajbmeb-2872	6	8	discipline	discipline	NOUN
ajbmeb-2872	6	9	,	,	PUNCT
ajbmeb-2872	6	10	entrepreneurial	entrepreneurial	ADJ
ajbmeb-2872	6	11	entities	entity	NOUN
ajbmeb-2872	6	12	,	,	PUNCT
ajbmeb-2872	6	13	digital	digital	ADJ
ajbmeb-2872	6	14	transformation	transformation	NOUN
ajbmeb-2872	6	15	,	,	PUNCT
ajbmeb-2872	6	16	assessment	assessment	NOUN
ajbmeb-2872	6	17	indicators	indicator	NOUN
ajbmeb-2872	6	18	,	,	PUNCT
ajbmeb-2872	6	19	automated	automated	ADJ
ajbmeb-2872	6	20	platform	platform	NOUN
ajbmeb-2872	6	21	,	,	PUNCT
ajbmeb-2872	6	22	vat	vat	NOUN
ajbmeb-2872	6	23	,	,	PUNCT
ajbmeb-2872	6	24	turnover	turnover	NOUN
ajbmeb-2872	6	25	tax	tax	NOUN
ajbmeb-2872	6	26	,	,	PUNCT
ajbmeb-2872	6	27	rating	rating	NOUN
ajbmeb-2872	6	28	methodology	methodology	NOUN
ajbmeb-2872	6	29	,	,	PUNCT
ajbmeb-2872	6	30	fiscal	fiscal	ADJ
ajbmeb-2872	6	31	reforms	reform	NOUN
ajbmeb-2872	6	32	,	,	PUNCT
ajbmeb-2872	6	33	international	international	ADJ
ajbmeb-2872	6	34	rating	rating	NOUN
ajbmeb-2872	6	35	systems	system	NOUN
ajbmeb-2872	6	36	.	.	PUNCT
ajbmeb-2872	7	1	introduction	introduction	NOUN
ajbmeb-2872	7	2	increasing	increase	VERB
ajbmeb-2872	7	3	fiscal	fiscal	ADJ
ajbmeb-2872	7	4	discipline	discipline	NOUN
ajbmeb-2872	7	5	,	,	PUNCT
ajbmeb-2872	7	6	tax	tax	NOUN
ajbmeb-2872	7	7	transparency	transparency	NOUN
ajbmeb-2872	7	8	and	and	CCONJ
ajbmeb-2872	7	9	institutional	institutional	ADJ
ajbmeb-2872	7	10	stability	stability	NOUN
ajbmeb-2872	7	11	of	of	ADP
ajbmeb-2872	7	12	business	business	NOUN
ajbmeb-2872	7	13	entities	entity	NOUN
ajbmeb-2872	7	14	in	in	ADP
ajbmeb-2872	7	15	the	the	DET
ajbmeb-2872	7	16	economy	economy	NOUN
ajbmeb-2872	7	17	of	of	ADP
ajbmeb-2872	7	18	the	the	DET
ajbmeb-2872	7	19	republic	republic	NOUN
ajbmeb-2872	7	20	of	of	ADP
ajbmeb-2872	7	21	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	7	22	is	be	AUX
ajbmeb-2872	7	23	one	one	NUM
ajbmeb-2872	7	24	of	of	ADP
ajbmeb-2872	7	25	the	the	DET
ajbmeb-2872	7	26	priorities	priority	NOUN
ajbmeb-2872	7	27	of	of	ADP
ajbmeb-2872	7	28	state	state	NOUN
ajbmeb-2872	7	29	policy	policy	NOUN
ajbmeb-2872	7	30	.	.	PUNCT
ajbmeb-2872	8	1	in	in	ADP
ajbmeb-2872	8	2	recent	recent	ADJ
ajbmeb-2872	8	3	years	year	NOUN
ajbmeb-2872	8	4	,	,	PUNCT
ajbmeb-2872	8	5	innovative	innovative	ADJ
ajbmeb-2872	8	6	approaches	approach	NOUN
ajbmeb-2872	8	7	are	be	AUX
ajbmeb-2872	8	8	being	be	AUX
ajbmeb-2872	8	9	introduced	introduce	VERB
ajbmeb-2872	8	10	aimed	aim	VERB
ajbmeb-2872	8	11	at	at	ADP
ajbmeb-2872	8	12	simplifying	simplify	VERB
ajbmeb-2872	8	13	tax	tax	NOUN
ajbmeb-2872	8	14	administration	administration	NOUN
ajbmeb-2872	8	15	,	,	PUNCT
ajbmeb-2872	8	16	accelerating	accelerate	VERB
ajbmeb-2872	8	17	digital	digital	ADJ
ajbmeb-2872	8	18	transformation	transformation	NOUN
ajbmeb-2872	8	19	and	and	CCONJ
ajbmeb-2872	8	20	forming	form	VERB
ajbmeb-2872	8	21	a	a	DET
ajbmeb-2872	8	22	trust	trust	NOUN
ajbmeb-2872	8	23	–	–	PUNCT
ajbmeb-2872	8	24	based	base	VERB
ajbmeb-2872	8	25	public	public	ADJ
ajbmeb-2872	8	26	-	-	PUNCT
ajbmeb-2872	8	27	business	business	NOUN
ajbmeb-2872	8	28	relationship	relationship	NOUN
ajbmeb-2872	8	29	.	.	PUNCT
ajbmeb-2872	9	1	in	in	ADP
ajbmeb-2872	9	2	particular	particular	ADJ
ajbmeb-2872	9	3	,	,	PUNCT
ajbmeb-2872	9	4	the	the	DET
ajbmeb-2872	9	5	system	system	NOUN
ajbmeb-2872	9	6	“	"	PUNCT
ajbmeb-2872	9	7	stability	stability	NOUN
ajbmeb-2872	9	8	rating	rating	NOUN
ajbmeb-2872	9	9	of	of	ADP
ajbmeb-2872	9	10	business	business	NOUN
ajbmeb-2872	9	11	entities	entity	NOUN
ajbmeb-2872	9	12	”	"	PUNCT
ajbmeb-2872	9	13	,	,	PUNCT
ajbmeb-2872	9	14	which	which	PRON
ajbmeb-2872	9	15	evaluates	evaluate	VERB
ajbmeb-2872	9	16	tax	tax	NOUN
ajbmeb-2872	9	17	discipline	discipline	NOUN
ajbmeb-2872	9	18	on	on	ADP
ajbmeb-2872	9	19	the	the	DET
ajbmeb-2872	9	20	basis	basis	NOUN
ajbmeb-2872	9	21	of	of	ADP
ajbmeb-2872	9	22	digital	digital	ADJ
ajbmeb-2872	9	23	indicators	indicator	NOUN
ajbmeb-2872	9	24	,	,	PUNCT
ajbmeb-2872	9	25	performs	perform	VERB
ajbmeb-2872	9	26	automated	automate	VERB
ajbmeb-2872	9	27	real	real	ADJ
ajbmeb-2872	9	28	-	-	PUNCT
ajbmeb-2872	9	29	time	time	NOUN
ajbmeb-2872	9	30	analyzes	analyze	NOUN
ajbmeb-2872	9	31	,	,	PUNCT
ajbmeb-2872	9	32	was	be	AUX
ajbmeb-2872	9	33	formulated	formulate	VERB
ajbmeb-2872	9	34	as	as	ADP
ajbmeb-2872	9	35	an	an	DET
ajbmeb-2872	9	36	innovative	innovative	ADJ
ajbmeb-2872	9	37	fiscal	fiscal	ADJ
ajbmeb-2872	9	38	management	management	NOUN
ajbmeb-2872	9	39	mechanism	mechanism	NOUN
ajbmeb-2872	9	40	(	(	PUNCT
ajbmeb-2872	9	41	mirziyoyev	mirziyoyev	ADV
ajbmeb-2872	9	42	,	,	PUNCT
ajbmeb-2872	9	43	2024	2024	NUM
ajbmeb-2872	9	44	;	;	PUNCT
ajbmeb-2872	9	45	aripov	aripov	ADV
ajbmeb-2872	9	46	,	,	PUNCT
ajbmeb-2872	9	47	2024	2024	NUM
ajbmeb-2872	9	48	)	)	PUNCT
ajbmeb-2872	9	49	.	.	PUNCT
ajbmeb-2872	10	1	based	base	VERB
ajbmeb-2872	10	2	on	on	ADP
ajbmeb-2872	10	3	the	the	DET
ajbmeb-2872	10	4	presidential	presidential	ADJ
ajbmeb-2872	10	5	decree	decree	NOUN
ajbmeb-2872	10	6	pq-39	pq-39	X
ajbmeb-2872	10	7	of	of	ADP
ajbmeb-2872	10	8	january	january	PROPN
ajbmeb-2872	10	9	23	23	NUM
ajbmeb-2872	10	10	,	,	PUNCT
ajbmeb-2872	10	11	2024	2024	NUM
ajbmeb-2872	10	12	and	and	CCONJ
ajbmeb-2872	10	13	the	the	DET
ajbmeb-2872	10	14	cabinet	cabinet	NOUN
ajbmeb-2872	10	15	of	of	ADP
ajbmeb-2872	10	16	ministers	minister	NOUN
ajbmeb-2872	10	17	resolution	resolution	NOUN
ajbmeb-2872	10	18	no	no	INTJ
ajbmeb-2872	10	19	.	.	PROPN
ajbmeb-2872	10	20	55	55	NUM
ajbmeb-2872	10	21	of	of	ADP
ajbmeb-2872	10	22	january	january	PROPN
ajbmeb-2872	10	23	30	30	NUM
ajbmeb-2872	10	24	,	,	PUNCT
ajbmeb-2872	10	25	2024	2024	NUM
ajbmeb-2872	10	26	,	,	PUNCT
ajbmeb-2872	10	27	the	the	DET
ajbmeb-2872	10	28	system	system	NOUN
ajbmeb-2872	10	29	in	in	ADP
ajbmeb-2872	10	30	question	question	NOUN
ajbmeb-2872	10	31	was	be	AUX
ajbmeb-2872	10	32	introduced	introduce	VERB
ajbmeb-2872	10	33	on	on	ADP
ajbmeb-2872	10	34	a	a	DET
ajbmeb-2872	10	35	normative	normative	ADJ
ajbmeb-2872	10	36	-	-	ADJ
ajbmeb-2872	10	37	legal	legal	ADJ
ajbmeb-2872	10	38	and	and	CCONJ
ajbmeb-2872	10	39	methodological	methodological	ADJ
ajbmeb-2872	10	40	basis	basis	NOUN
ajbmeb-2872	10	41	.	.	PUNCT
ajbmeb-2872	11	1	this	this	DET
ajbmeb-2872	11	2	rating	rating	NOUN
ajbmeb-2872	11	3	system	system	NOUN
ajbmeb-2872	11	4	carries	carry	VERB
ajbmeb-2872	11	5	out	out	ADP
ajbmeb-2872	11	6	a	a	DET
ajbmeb-2872	11	7	systematic	systematic	ADJ
ajbmeb-2872	11	8	assessment	assessment	NOUN
ajbmeb-2872	11	9	of	of	ADP
ajbmeb-2872	11	10	the	the	DET
ajbmeb-2872	11	11	indicators	indicator	NOUN
ajbmeb-2872	11	12	of	of	ADP
ajbmeb-2872	11	13	economic	economic	ADJ
ajbmeb-2872	11	14	efficiency	efficiency	NOUN
ajbmeb-2872	11	15	,	,	PUNCT
ajbmeb-2872	11	16	tax	tax	NOUN
ajbmeb-2872	11	17	discipline	discipline	NOUN
ajbmeb-2872	11	18	,	,	PUNCT
ajbmeb-2872	11	19	financial	financial	ADJ
ajbmeb-2872	11	20	transparency	transparency	NOUN
ajbmeb-2872	11	21	,	,	PUNCT
ajbmeb-2872	11	22	integration	integration	NOUN
ajbmeb-2872	11	23	into	into	ADP
ajbmeb-2872	11	24	digital	digital	ADJ
ajbmeb-2872	11	25	infrastructure	infrastructure	NOUN
ajbmeb-2872	11	26	and	and	CCONJ
ajbmeb-2872	11	27	social	social	ADJ
ajbmeb-2872	11	28	responsibility	responsibility	NOUN
ajbmeb-2872	11	29	of	of	ADP
ajbmeb-2872	11	30	legal	legal	ADJ
ajbmeb-2872	11	31	entities	entity	NOUN
ajbmeb-2872	11	32	through	through	ADP
ajbmeb-2872	11	33	a	a	DET
ajbmeb-2872	11	34	modern	modern	ADJ
ajbmeb-2872	11	35	automated	automate	VERB
ajbmeb-2872	11	36	electronic	electronic	ADJ
ajbmeb-2872	11	37	platform	platform	NOUN
ajbmeb-2872	11	38	.	.	PUNCT
ajbmeb-2872	12	1	the	the	DET
ajbmeb-2872	12	2	results	result	NOUN
ajbmeb-2872	12	3	of	of	ADP
ajbmeb-2872	12	4	this	this	DET
ajbmeb-2872	12	5	assessment	assessment	NOUN
ajbmeb-2872	12	6	serve	serve	VERB
ajbmeb-2872	12	7	as	as	ADP
ajbmeb-2872	12	8	a	a	DET
ajbmeb-2872	12	9	strategic	strategic	ADJ
ajbmeb-2872	12	10	information	information	NOUN
ajbmeb-2872	12	11	tool	tool	NOUN
ajbmeb-2872	12	12	for	for	ADP
ajbmeb-2872	12	13	selective	selective	ADJ
ajbmeb-2872	12	14	fiscal	fiscal	ADJ
ajbmeb-2872	12	15	incentives	incentive	NOUN
ajbmeb-2872	12	16	,	,	PUNCT
ajbmeb-2872	12	17	targeted	target	VERB
ajbmeb-2872	12	18	distribution	distribution	NOUN
ajbmeb-2872	12	19	of	of	ADP
ajbmeb-2872	12	20	tax	tax	NOUN
ajbmeb-2872	12	21	and	and	CCONJ
ajbmeb-2872	12	22	credit	credit	NOUN
ajbmeb-2872	12	23	benefits	benefit	NOUN
ajbmeb-2872	12	24	,	,	PUNCT
ajbmeb-2872	12	25	effective	effective	ADJ
ajbmeb-2872	12	26	orientation	orientation	NOUN
ajbmeb-2872	12	27	of	of	ADP
ajbmeb-2872	12	28	budgetary	budgetary	ADJ
ajbmeb-2872	12	29	resources	resource	NOUN
ajbmeb-2872	12	30	.	.	PUNCT
ajbmeb-2872	13	1	at	at	ADP
ajbmeb-2872	13	2	the	the	DET
ajbmeb-2872	13	3	same	same	ADJ
ajbmeb-2872	13	4	time	time	NOUN
ajbmeb-2872	13	5	,	,	PUNCT
ajbmeb-2872	13	6	the	the	DET
ajbmeb-2872	13	7	rating	rating	NOUN
ajbmeb-2872	13	8	system	system	NOUN
ajbmeb-2872	13	9	provides	provide	VERB
ajbmeb-2872	13	10	the	the	DET
ajbmeb-2872	13	11	opportunity	opportunity	NOUN
ajbmeb-2872	13	12	to	to	PART
ajbmeb-2872	13	13	strengthen	strengthen	VERB
ajbmeb-2872	13	14	the	the	DET
ajbmeb-2872	13	15	atmosphere	atmosphere	NOUN
ajbmeb-2872	13	16	of	of	ADP
ajbmeb-2872	13	17	mutual	mutual	ADJ
ajbmeb-2872	13	18	trust	trust	NOUN
ajbmeb-2872	13	19	between	between	ADP
ajbmeb-2872	13	20	the	the	DET
ajbmeb-2872	13	21	public	public	ADJ
ajbmeb-2872	13	22	–	–	PUNCT
ajbmeb-2872	13	23	private	private	ADJ
ajbmeb-2872	13	24	sector	sector	NOUN
ajbmeb-2872	13	25	,	,	PUNCT
ajbmeb-2872	13	26	form	form	VERB
ajbmeb-2872	13	27	a	a	DET
ajbmeb-2872	13	28	american	american	ADJ
ajbmeb-2872	13	29	journal	journal	PROPN
ajbmeb-2872	13	30	of	of	ADP
ajbmeb-2872	13	31	business	business	NOUN
ajbmeb-2872	13	32	management	management	NOUN
ajbmeb-2872	13	33	,	,	PUNCT
ajbmeb-2872	13	34	economics	economic	NOUN
ajbmeb-2872	13	35	and	and	CCONJ
ajbmeb-2872	13	36	banking	banking	NOUN
ajbmeb-2872	13	37	volume	volume	NOUN
ajbmeb-2872	13	38	35	35	NUM
ajbmeb-2872	13	39	april	april	PROPN
ajbmeb-2872	13	40	2025	2025	NUM
ajbmeb-2872	13	41	p	p	NOUN
ajbmeb-2872	13	42	a	a	DET
ajbmeb-2872	13	43	g	g	NOUN
ajbmeb-2872	13	44	e	e	NOUN
ajbmeb-2872	13	45	|	|	ADV
ajbmeb-2872	13	46	90	90	NUM
ajbmeb-2872	13	47	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2872	13	48	regulatory	regulatory	ADJ
ajbmeb-2872	13	49	mechanism	mechanism	NOUN
ajbmeb-2872	13	50	for	for	ADP
ajbmeb-2872	13	51	regulating	regulate	VERB
ajbmeb-2872	13	52	economic	economic	ADJ
ajbmeb-2872	13	53	behavior	behavior	NOUN
ajbmeb-2872	13	54	,	,	PUNCT
ajbmeb-2872	13	55	and	and	CCONJ
ajbmeb-2872	13	56	conduct	conduct	VERB
ajbmeb-2872	13	57	tax	tax	NOUN
ajbmeb-2872	13	58	policy	policy	NOUN
ajbmeb-2872	13	59	on	on	ADP
ajbmeb-2872	13	60	the	the	DET
ajbmeb-2872	13	61	basis	basis	NOUN
ajbmeb-2872	13	62	of	of	ADP
ajbmeb-2872	13	63	a	a	DET
ajbmeb-2872	13	64	riskbased	riskbase	VERB
ajbmeb-2872	13	65	differential	differential	ADJ
ajbmeb-2872	13	66	approach	approach	NOUN
ajbmeb-2872	13	67	.	.	PUNCT
ajbmeb-2872	14	1	this	this	DET
ajbmeb-2872	14	2	article	article	NOUN
ajbmeb-2872	14	3	covers	cover	VERB
ajbmeb-2872	14	4	in	in	ADP
ajbmeb-2872	14	5	depth	depth	NOUN
ajbmeb-2872	14	6	the	the	DET
ajbmeb-2872	14	7	formation	formation	NOUN
ajbmeb-2872	14	8	of	of	ADP
ajbmeb-2872	14	9	the	the	DET
ajbmeb-2872	14	10	rating	rating	NOUN
ajbmeb-2872	14	11	system	system	NOUN
ajbmeb-2872	14	12	,	,	PUNCT
ajbmeb-2872	14	13	the	the	DET
ajbmeb-2872	14	14	legal	legal	ADJ
ajbmeb-2872	14	15	,	,	PUNCT
ajbmeb-2872	14	16	theoretical	theoretical	ADJ
ajbmeb-2872	14	17	and	and	CCONJ
ajbmeb-2872	14	18	methodological	methodological	ADJ
ajbmeb-2872	14	19	foundations	foundation	NOUN
ajbmeb-2872	14	20	,	,	PUNCT
ajbmeb-2872	14	21	the	the	DET
ajbmeb-2872	14	22	classification	classification	NOUN
ajbmeb-2872	14	23	of	of	ADP
ajbmeb-2872	14	24	assessment	assessment	NOUN
ajbmeb-2872	14	25	criteria	criterion	NOUN
ajbmeb-2872	14	26	,	,	PUNCT
ajbmeb-2872	14	27	their	their	PRON
ajbmeb-2872	14	28	mechanisms	mechanism	NOUN
ajbmeb-2872	14	29	of	of	ADP
ajbmeb-2872	14	30	numerical	numerical	ADJ
ajbmeb-2872	14	31	analysis	analysis	NOUN
ajbmeb-2872	14	32	,	,	PUNCT
ajbmeb-2872	14	33	as	as	ADV
ajbmeb-2872	14	34	well	well	ADV
ajbmeb-2872	14	35	as	as	ADP
ajbmeb-2872	14	36	the	the	DET
ajbmeb-2872	14	37	practical	practical	ADJ
ajbmeb-2872	14	38	role	role	NOUN
ajbmeb-2872	14	39	of	of	ADP
ajbmeb-2872	14	40	the	the	DET
ajbmeb-2872	14	41	rating	rating	NOUN
ajbmeb-2872	14	42	system	system	NOUN
ajbmeb-2872	14	43	in	in	ADP
ajbmeb-2872	14	44	fiscal	fiscal	ADJ
ajbmeb-2872	14	45	management	management	NOUN
ajbmeb-2872	14	46	.	.	PUNCT
ajbmeb-2872	15	1	the	the	DET
ajbmeb-2872	15	2	methodological	methodological	ADJ
ajbmeb-2872	15	3	approach	approach	NOUN
ajbmeb-2872	15	4	brings	bring	VERB
ajbmeb-2872	15	5	comparative	comparative	ADJ
ajbmeb-2872	15	6	analysis	analysis	NOUN
ajbmeb-2872	15	7	with	with	ADP
ajbmeb-2872	15	8	international	international	ADJ
ajbmeb-2872	15	9	rating	rating	NOUN
ajbmeb-2872	15	10	systems	system	NOUN
ajbmeb-2872	15	11	(	(	PUNCT
ajbmeb-2872	15	12	s&p	s&p	PROPN
ajbmeb-2872	15	13	,	,	PUNCT
ajbmeb-2872	15	14	esg	esg	PROPN
ajbmeb-2872	15	15	,	,	PUNCT
ajbmeb-2872	15	16	doing	do	VERB
ajbmeb-2872	15	17	business	business	NOUN
ajbmeb-2872	15	18	)	)	PUNCT
ajbmeb-2872	15	19	,	,	PUNCT
ajbmeb-2872	15	20	as	as	ADV
ajbmeb-2872	15	21	well	well	ADV
ajbmeb-2872	15	22	as	as	ADP
ajbmeb-2872	15	23	diagnostic	diagnostic	ADJ
ajbmeb-2872	15	24	evaluation	evaluation	NOUN
ajbmeb-2872	15	25	methods	method	NOUN
ajbmeb-2872	15	26	under	under	ADP
ajbmeb-2872	15	27	national	national	ADJ
ajbmeb-2872	15	28	rating	rating	NOUN
ajbmeb-2872	15	29	criteria	criterion	NOUN
ajbmeb-2872	15	30	.	.	PUNCT
ajbmeb-2872	16	1	the	the	DET
ajbmeb-2872	16	2	theoretical	theoretical	ADJ
ajbmeb-2872	16	3	and	and	CCONJ
ajbmeb-2872	16	4	practical	practical	ADJ
ajbmeb-2872	16	5	basis	basis	NOUN
ajbmeb-2872	16	6	for	for	ADP
ajbmeb-2872	16	7	improving	improve	VERB
ajbmeb-2872	16	8	the	the	DET
ajbmeb-2872	16	9	efficiency	efficiency	NOUN
ajbmeb-2872	16	10	of	of	ADP
ajbmeb-2872	16	11	the	the	DET
ajbmeb-2872	16	12	national	national	ADJ
ajbmeb-2872	16	13	system	system	NOUN
ajbmeb-2872	16	14	through	through	ADP
ajbmeb-2872	16	15	improvement	improvement	NOUN
ajbmeb-2872	16	16	proposals	proposal	NOUN
ajbmeb-2872	16	17	developed	develop	VERB
ajbmeb-2872	16	18	by	by	ADP
ajbmeb-2872	16	19	the	the	DET
ajbmeb-2872	16	20	author	author	NOUN
ajbmeb-2872	16	21	,	,	PUNCT
ajbmeb-2872	16	22	algorithmic	algorithmic	ADJ
ajbmeb-2872	16	23	assessment	assessment	NOUN
ajbmeb-2872	16	24	,	,	PUNCT
ajbmeb-2872	16	25	monitoring	monitoring	NOUN
ajbmeb-2872	16	26	based	base	VERB
ajbmeb-2872	16	27	on	on	ADP
ajbmeb-2872	16	28	information	information	NOUN
ajbmeb-2872	16	29	technology	technology	NOUN
ajbmeb-2872	16	30	and	and	CCONJ
ajbmeb-2872	16	31	the	the	DET
ajbmeb-2872	16	32	application	application	NOUN
ajbmeb-2872	16	33	of	of	ADP
ajbmeb-2872	16	34	rating	rating	NOUN
ajbmeb-2872	16	35	results	result	NOUN
ajbmeb-2872	16	36	in	in	ADP
ajbmeb-2872	16	37	economic	economic	ADJ
ajbmeb-2872	16	38	policy	policy	NOUN
ajbmeb-2872	16	39	are	be	AUX
ajbmeb-2872	16	40	described	describe	VERB
ajbmeb-2872	16	41	.	.	PUNCT
ajbmeb-2872	17	1	research	research	NOUN
ajbmeb-2872	17	2	methodology	methodology	NOUN
ajbmeb-2872	17	3	in	in	ADP
ajbmeb-2872	17	4	this	this	DET
ajbmeb-2872	17	5	study	study	NOUN
ajbmeb-2872	17	6	,	,	PUNCT
ajbmeb-2872	17	7	scientific	scientific	ADJ
ajbmeb-2872	17	8	and	and	CCONJ
ajbmeb-2872	17	9	methodological	methodological	ADJ
ajbmeb-2872	17	10	foundations	foundation	NOUN
ajbmeb-2872	17	11	were	be	AUX
ajbmeb-2872	17	12	developed	develop	VERB
ajbmeb-2872	17	13	on	on	ADP
ajbmeb-2872	17	14	the	the	DET
ajbmeb-2872	17	15	basis	basis	NOUN
ajbmeb-2872	17	16	of	of	ADP
ajbmeb-2872	17	17	a	a	DET
ajbmeb-2872	17	18	comprehensive	comprehensive	ADJ
ajbmeb-2872	17	19	approach	approach	NOUN
ajbmeb-2872	17	20	to	to	ADP
ajbmeb-2872	17	21	the	the	DET
ajbmeb-2872	17	22	analysis	analysis	NOUN
ajbmeb-2872	17	23	and	and	CCONJ
ajbmeb-2872	17	24	assessment	assessment	NOUN
ajbmeb-2872	17	25	of	of	ADP
ajbmeb-2872	17	26	the	the	DET
ajbmeb-2872	17	27	system	system	NOUN
ajbmeb-2872	17	28	of	of	ADP
ajbmeb-2872	17	29	stability	stability	NOUN
ajbmeb-2872	17	30	rating	rating	NOUN
ajbmeb-2872	17	31	of	of	ADP
ajbmeb-2872	17	32	business	business	NOUN
ajbmeb-2872	17	33	entities	entity	NOUN
ajbmeb-2872	17	34	.	.	PUNCT
ajbmeb-2872	18	1	the	the	DET
ajbmeb-2872	18	2	research	research	NOUN
ajbmeb-2872	18	3	methodology	methodology	NOUN
ajbmeb-2872	18	4	covers	cover	VERB
ajbmeb-2872	18	5	theoretical	theoretical	ADJ
ajbmeb-2872	18	6	,	,	PUNCT
ajbmeb-2872	18	7	legal	legal	ADJ
ajbmeb-2872	18	8	and	and	CCONJ
ajbmeb-2872	18	9	statistical	statistical	ADJ
ajbmeb-2872	18	10	aspects	aspect	NOUN
ajbmeb-2872	18	11	related	relate	VERB
ajbmeb-2872	18	12	to	to	ADP
ajbmeb-2872	18	13	the	the	DET
ajbmeb-2872	18	14	formation	formation	NOUN
ajbmeb-2872	18	15	of	of	ADP
ajbmeb-2872	18	16	the	the	DET
ajbmeb-2872	18	17	rating	rating	NOUN
ajbmeb-2872	18	18	system	system	NOUN
ajbmeb-2872	18	19	,	,	PUNCT
ajbmeb-2872	18	20	evaluation	evaluation	NOUN
ajbmeb-2872	18	21	criteria	criterion	NOUN
ajbmeb-2872	18	22	and	and	CCONJ
ajbmeb-2872	18	23	their	their	PRON
ajbmeb-2872	18	24	practical	practical	ADJ
ajbmeb-2872	18	25	application	application	NOUN
ajbmeb-2872	18	26	.	.	PUNCT
ajbmeb-2872	19	1	as	as	ADP
ajbmeb-2872	19	2	a	a	DET
ajbmeb-2872	19	3	research	research	NOUN
ajbmeb-2872	19	4	approach	approach	NOUN
ajbmeb-2872	19	5	,	,	PUNCT
ajbmeb-2872	19	6	descriptive	descriptive	ADJ
ajbmeb-2872	19	7	(	(	PUNCT
ajbmeb-2872	19	8	descriptive	descriptive	ADJ
ajbmeb-2872	19	9	)	)	PUNCT
ajbmeb-2872	19	10	and	and	CCONJ
ajbmeb-2872	19	11	analytical	analytical	ADJ
ajbmeb-2872	19	12	methods	method	NOUN
ajbmeb-2872	19	13	were	be	AUX
ajbmeb-2872	19	14	used	use	VERB
ajbmeb-2872	19	15	,	,	PUNCT
ajbmeb-2872	19	16	as	as	ADV
ajbmeb-2872	19	17	well	well	ADV
ajbmeb-2872	19	18	as	as	ADP
ajbmeb-2872	19	19	a	a	DET
ajbmeb-2872	19	20	method	method	NOUN
ajbmeb-2872	19	21	of	of	ADP
ajbmeb-2872	19	22	comparative	comparative	ADJ
ajbmeb-2872	19	23	analysis	analysis	NOUN
ajbmeb-2872	19	24	based	base	VERB
ajbmeb-2872	19	25	on	on	ADP
ajbmeb-2872	19	26	international	international	ADJ
ajbmeb-2872	19	27	experience	experience	NOUN
ajbmeb-2872	19	28	.	.	PUNCT
ajbmeb-2872	20	1	for	for	ADP
ajbmeb-2872	20	2	the	the	DET
ajbmeb-2872	20	3	analysis	analysis	NOUN
ajbmeb-2872	20	4	of	of	ADP
ajbmeb-2872	20	5	rating	rating	NOUN
ajbmeb-2872	20	6	indicators	indicator	NOUN
ajbmeb-2872	20	7	,	,	PUNCT
ajbmeb-2872	20	8	a	a	DET
ajbmeb-2872	20	9	digital	digital	ADJ
ajbmeb-2872	20	10	monitoring	monitoring	NOUN
ajbmeb-2872	20	11	approach	approach	NOUN
ajbmeb-2872	20	12	was	be	AUX
ajbmeb-2872	20	13	applied	apply	VERB
ajbmeb-2872	20	14	based	base	VERB
ajbmeb-2872	20	15	on	on	ADP
ajbmeb-2872	20	16	diagnostic	diagnostic	ADJ
ajbmeb-2872	20	17	assessment	assessment	NOUN
ajbmeb-2872	20	18	,	,	PUNCT
ajbmeb-2872	20	19	their	their	PRON
ajbmeb-2872	20	20	mechanisms	mechanism	NOUN
ajbmeb-2872	20	21	of	of	ADP
ajbmeb-2872	20	22	operation	operation	NOUN
ajbmeb-2872	20	23	on	on	ADP
ajbmeb-2872	20	24	an	an	DET
ajbmeb-2872	20	25	algorithmic	algorithmic	ADJ
ajbmeb-2872	20	26	basis	basis	NOUN
ajbmeb-2872	20	27	,	,	PUNCT
ajbmeb-2872	20	28	as	as	ADV
ajbmeb-2872	20	29	well	well	ADV
ajbmeb-2872	20	30	as	as	ADP
ajbmeb-2872	20	31	data	datum	NOUN
ajbmeb-2872	20	32	formed	form	VERB
ajbmeb-2872	20	33	through	through	ADP
ajbmeb-2872	20	34	an	an	DET
ajbmeb-2872	20	35	automated	automate	VERB
ajbmeb-2872	20	36	platform	platform	NOUN
ajbmeb-2872	20	37	.	.	PUNCT
ajbmeb-2872	21	1	the	the	DET
ajbmeb-2872	21	2	research	research	NOUN
ajbmeb-2872	21	3	process	process	NOUN
ajbmeb-2872	21	4	used	use	VERB
ajbmeb-2872	21	5	national	national	ADJ
ajbmeb-2872	21	6	regulatory	regulatory	ADJ
ajbmeb-2872	21	7	legal	legal	ADJ
ajbmeb-2872	21	8	acts	act	NOUN
ajbmeb-2872	21	9	,	,	PUNCT
ajbmeb-2872	21	10	the	the	DET
ajbmeb-2872	21	11	information	information	NOUN
ajbmeb-2872	21	12	platform	platform	NOUN
ajbmeb-2872	21	13	of	of	ADP
ajbmeb-2872	21	14	the	the	DET
ajbmeb-2872	21	15	state	state	NOUN
ajbmeb-2872	21	16	tax	tax	NOUN
ajbmeb-2872	21	17	committee	committee	NOUN
ajbmeb-2872	21	18	,	,	PUNCT
ajbmeb-2872	21	19	practical	practical	ADJ
ajbmeb-2872	21	20	slides	slide	NOUN
ajbmeb-2872	21	21	and	and	CCONJ
ajbmeb-2872	21	22	statistics	statistic	NOUN
ajbmeb-2872	21	23	on	on	ADP
ajbmeb-2872	21	24	rating	rating	NOUN
ajbmeb-2872	21	25	criteria	criterion	NOUN
ajbmeb-2872	21	26	as	as	ADP
ajbmeb-2872	21	27	the	the	DET
ajbmeb-2872	21	28	main	main	ADJ
ajbmeb-2872	21	29	source	source	NOUN
ajbmeb-2872	21	30	of	of	ADP
ajbmeb-2872	21	31	information	information	NOUN
ajbmeb-2872	21	32	.	.	PUNCT
ajbmeb-2872	22	1	the	the	DET
ajbmeb-2872	22	2	study	study	NOUN
ajbmeb-2872	22	3	analyzed	analyze	VERB
ajbmeb-2872	22	4	23	23	NUM
ajbmeb-2872	22	5	rating	rating	NOUN
ajbmeb-2872	22	6	criteria	criterion	NOUN
ajbmeb-2872	22	7	representing	represent	VERB
ajbmeb-2872	22	8	the	the	DET
ajbmeb-2872	22	9	economic	economic	ADJ
ajbmeb-2872	22	10	efficiency	efficiency	NOUN
ajbmeb-2872	22	11	,	,	PUNCT
ajbmeb-2872	22	12	fiscal	fiscal	ADJ
ajbmeb-2872	22	13	discipline	discipline	NOUN
ajbmeb-2872	22	14	,	,	PUNCT
ajbmeb-2872	22	15	culture	culture	NOUN
ajbmeb-2872	22	16	and	and	CCONJ
ajbmeb-2872	22	17	social	social	ADJ
ajbmeb-2872	22	18	responsibility	responsibility	NOUN
ajbmeb-2872	22	19	of	of	ADP
ajbmeb-2872	22	20	legal	legal	ADJ
ajbmeb-2872	22	21	entities	entity	NOUN
ajbmeb-2872	22	22	.	.	PUNCT
ajbmeb-2872	23	1	these	these	DET
ajbmeb-2872	23	2	criteria	criterion	NOUN
ajbmeb-2872	23	3	were	be	AUX
ajbmeb-2872	23	4	evaluated	evaluate	VERB
ajbmeb-2872	23	5	,	,	PUNCT
ajbmeb-2872	23	6	separated	separate	VERB
ajbmeb-2872	23	7	into	into	ADP
ajbmeb-2872	23	8	general	general	ADJ
ajbmeb-2872	23	9	,	,	PUNCT
ajbmeb-2872	23	10	reducing	reduce	VERB
ajbmeb-2872	23	11	and	and	CCONJ
ajbmeb-2872	23	12	stimulating	stimulate	VERB
ajbmeb-2872	23	13	indicators	indicator	NOUN
ajbmeb-2872	23	14	.	.	PUNCT
ajbmeb-2872	24	1	the	the	DET
ajbmeb-2872	24	2	evaluation	evaluation	NOUN
ajbmeb-2872	24	3	algorithm	algorithm	NOUN
ajbmeb-2872	24	4	,	,	PUNCT
ajbmeb-2872	24	5	scoring	scoring	NOUN
ajbmeb-2872	24	6	criterion	criterion	NOUN
ajbmeb-2872	24	7	and	and	CCONJ
ajbmeb-2872	24	8	periodicity	periodicity	NOUN
ajbmeb-2872	24	9	of	of	ADP
ajbmeb-2872	24	10	each	each	DET
ajbmeb-2872	24	11	indicator	indicator	NOUN
ajbmeb-2872	24	12	were	be	AUX
ajbmeb-2872	24	13	considered	consider	VERB
ajbmeb-2872	24	14	separately	separately	ADV
ajbmeb-2872	24	15	.	.	PUNCT
ajbmeb-2872	25	1	also	also	ADV
ajbmeb-2872	25	2	,	,	PUNCT
ajbmeb-2872	25	3	on	on	ADP
ajbmeb-2872	25	4	the	the	DET
ajbmeb-2872	25	5	basis	basis	NOUN
ajbmeb-2872	25	6	of	of	ADP
ajbmeb-2872	25	7	practical	practical	ADJ
ajbmeb-2872	25	8	cases	case	NOUN
ajbmeb-2872	25	9	,	,	PUNCT
ajbmeb-2872	25	10	the	the	DET
ajbmeb-2872	25	11	formation	formation	NOUN
ajbmeb-2872	25	12	of	of	ADP
ajbmeb-2872	25	13	rating	rating	NOUN
ajbmeb-2872	25	14	points	point	NOUN
ajbmeb-2872	25	15	in	in	ADP
ajbmeb-2872	25	16	the	the	DET
ajbmeb-2872	25	17	activities	activity	NOUN
ajbmeb-2872	25	18	of	of	ADP
ajbmeb-2872	25	19	certain	certain	ADJ
ajbmeb-2872	25	20	subjects	subject	NOUN
ajbmeb-2872	25	21	and	and	CCONJ
ajbmeb-2872	25	22	the	the	DET
ajbmeb-2872	25	23	factors	factor	NOUN
ajbmeb-2872	25	24	affecting	affect	VERB
ajbmeb-2872	25	25	it	it	PRON
ajbmeb-2872	25	26	were	be	AUX
ajbmeb-2872	25	27	analyzed	analyze	VERB
ajbmeb-2872	25	28	with	with	ADP
ajbmeb-2872	25	29	examples	example	NOUN
ajbmeb-2872	25	30	.	.	PUNCT
ajbmeb-2872	26	1	as	as	ADP
ajbmeb-2872	26	2	a	a	DET
ajbmeb-2872	26	3	sample	sample	NOUN
ajbmeb-2872	26	4	,	,	PUNCT
ajbmeb-2872	26	5	more	more	ADJ
ajbmeb-2872	26	6	than	than	ADP
ajbmeb-2872	26	7	30	30	NUM
ajbmeb-2872	26	8	subjects	subject	NOUN
ajbmeb-2872	26	9	with	with	ADP
ajbmeb-2872	26	10	different	different	ADJ
ajbmeb-2872	26	11	rating	rating	NOUN
ajbmeb-2872	26	12	levels	level	NOUN
ajbmeb-2872	26	13	(	(	PUNCT
ajbmeb-2872	26	14	aaa	aaa	NOUN
ajbmeb-2872	26	15	–	–	PUNCT
ajbmeb-2872	26	16	d	d	NOUN
ajbmeb-2872	26	17	)	)	PUNCT
ajbmeb-2872	26	18	were	be	AUX
ajbmeb-2872	26	19	purposefully	purposefully	ADV
ajbmeb-2872	26	20	selected	select	VERB
ajbmeb-2872	26	21	from	from	ADP
ajbmeb-2872	26	22	within	within	ADP
ajbmeb-2872	26	23	legal	legal	ADJ
ajbmeb-2872	26	24	entities	entity	NOUN
ajbmeb-2872	26	25	where	where	SCONJ
ajbmeb-2872	26	26	rating	rating	NOUN
ajbmeb-2872	26	27	assessments	assessment	NOUN
ajbmeb-2872	26	28	were	be	AUX
ajbmeb-2872	26	29	determined	determine	VERB
ajbmeb-2872	26	30	between	between	ADP
ajbmeb-2872	26	31	2023	2023	NUM
ajbmeb-2872	26	32	and	and	CCONJ
ajbmeb-2872	26	33	2024	2024	NUM
ajbmeb-2872	26	34	.	.	PUNCT
ajbmeb-2872	27	1	the	the	DET
ajbmeb-2872	27	2	assessment	assessment	NOUN
ajbmeb-2872	27	3	examined	examine	VERB
ajbmeb-2872	27	4	real	real	ADJ
ajbmeb-2872	27	5	factors	factor	NOUN
ajbmeb-2872	27	6	affecting	affect	VERB
ajbmeb-2872	27	7	the	the	DET
ajbmeb-2872	27	8	rating	rating	NOUN
ajbmeb-2872	27	9	based	base	VERB
ajbmeb-2872	27	10	on	on	ADP
ajbmeb-2872	27	11	criteria	criterion	NOUN
ajbmeb-2872	27	12	such	such	ADJ
ajbmeb-2872	27	13	as	as	ADP
ajbmeb-2872	27	14	duration	duration	NOUN
ajbmeb-2872	27	15	of	of	ADP
ajbmeb-2872	27	16	activity	activity	NOUN
ajbmeb-2872	27	17	,	,	PUNCT
ajbmeb-2872	27	18	tax	tax	NOUN
ajbmeb-2872	27	19	discipline	discipline	NOUN
ajbmeb-2872	27	20	,	,	PUNCT
ajbmeb-2872	27	21	scope	scope	NOUN
ajbmeb-2872	27	22	of	of	ADP
ajbmeb-2872	27	23	work	work	NOUN
ajbmeb-2872	27	24	with	with	ADP
ajbmeb-2872	27	25	ehfs	ehfs	NOUN
ajbmeb-2872	27	26	,	,	PUNCT
ajbmeb-2872	27	27	salary	salary	NOUN
ajbmeb-2872	27	28	fund	fund	NOUN
ajbmeb-2872	27	29	,	,	PUNCT
ajbmeb-2872	27	30	number	number	NOUN
ajbmeb-2872	27	31	of	of	ADP
ajbmeb-2872	27	32	employees	employee	NOUN
ajbmeb-2872	27	33	,	,	PUNCT
ajbmeb-2872	27	34	financial	financial	ADJ
ajbmeb-2872	27	35	stability	stability	NOUN
ajbmeb-2872	27	36	.	.	PUNCT
ajbmeb-2872	28	1	the	the	DET
ajbmeb-2872	28	2	reliability	reliability	NOUN
ajbmeb-2872	28	3	and	and	CCONJ
ajbmeb-2872	28	4	accuracy	accuracy	NOUN
ajbmeb-2872	28	5	of	of	ADP
ajbmeb-2872	28	6	the	the	DET
ajbmeb-2872	28	7	methodological	methodological	ADJ
ajbmeb-2872	28	8	approach	approach	NOUN
ajbmeb-2872	28	9	was	be	AUX
ajbmeb-2872	28	10	justified	justify	VERB
ajbmeb-2872	28	11	by	by	ADP
ajbmeb-2872	28	12	the	the	DET
ajbmeb-2872	28	13	inextricable	inextricable	ADJ
ajbmeb-2872	28	14	relationship	relationship	NOUN
ajbmeb-2872	28	15	between	between	ADP
ajbmeb-2872	28	16	indicators	indicator	NOUN
ajbmeb-2872	28	17	in	in	ADP
ajbmeb-2872	28	18	the	the	DET
ajbmeb-2872	28	19	rating	rating	NOUN
ajbmeb-2872	28	20	system	system	NOUN
ajbmeb-2872	28	21	,	,	PUNCT
ajbmeb-2872	28	22	their	their	PRON
ajbmeb-2872	28	23	economic	economic	ADJ
ajbmeb-2872	28	24	and	and	CCONJ
ajbmeb-2872	28	25	tax	tax	NOUN
ajbmeb-2872	28	26	-	-	PUNCT
ajbmeb-2872	28	27	legal	legal	ADJ
ajbmeb-2872	28	28	content	content	NOUN
ajbmeb-2872	28	29	.	.	PUNCT
ajbmeb-2872	29	1	the	the	DET
ajbmeb-2872	29	2	automation	automation	NOUN
ajbmeb-2872	29	3	of	of	ADP
ajbmeb-2872	29	4	the	the	DET
ajbmeb-2872	29	5	rating	rating	NOUN
ajbmeb-2872	29	6	system	system	NOUN
ajbmeb-2872	29	7	,	,	PUNCT
ajbmeb-2872	29	8	limitations	limitation	NOUN
ajbmeb-2872	29	9	of	of	ADP
ajbmeb-2872	29	10	the	the	DET
ajbmeb-2872	29	11	human	human	ADJ
ajbmeb-2872	29	12	factor	factor	NOUN
ajbmeb-2872	29	13	,	,	PUNCT
ajbmeb-2872	29	14	and	and	CCONJ
ajbmeb-2872	29	15	real	real	ADJ
ajbmeb-2872	29	16	-	-	PUNCT
ajbmeb-2872	29	17	time	time	NOUN
ajbmeb-2872	29	18	evaluation	evaluation	NOUN
ajbmeb-2872	29	19	capabilities	capability	NOUN
ajbmeb-2872	29	20	serve	serve	VERB
ajbmeb-2872	29	21	to	to	PART
ajbmeb-2872	29	22	ensure	ensure	VERB
ajbmeb-2872	29	23	the	the	DET
ajbmeb-2872	29	24	objectivity	objectivity	NOUN
ajbmeb-2872	29	25	of	of	ADP
ajbmeb-2872	29	26	the	the	DET
ajbmeb-2872	29	27	results	result	NOUN
ajbmeb-2872	29	28	.	.	PUNCT
ajbmeb-2872	30	1	through	through	ADP
ajbmeb-2872	30	2	this	this	PRON
ajbmeb-2872	30	3	,	,	PUNCT
ajbmeb-2872	30	4	the	the	DET
ajbmeb-2872	30	5	results	result	NOUN
ajbmeb-2872	30	6	of	of	ADP
ajbmeb-2872	30	7	the	the	DET
ajbmeb-2872	30	8	rating	rating	NOUN
ajbmeb-2872	30	9	are	be	AUX
ajbmeb-2872	30	10	used	use	VERB
ajbmeb-2872	30	11	not	not	PART
ajbmeb-2872	30	12	only	only	ADV
ajbmeb-2872	30	13	as	as	ADP
ajbmeb-2872	30	14	a	a	DET
ajbmeb-2872	30	15	fiscal	fiscal	ADJ
ajbmeb-2872	30	16	management	management	NOUN
ajbmeb-2872	30	17	,	,	PUNCT
ajbmeb-2872	30	18	but	but	CCONJ
ajbmeb-2872	30	19	also	also	ADV
ajbmeb-2872	30	20	as	as	ADP
ajbmeb-2872	30	21	a	a	DET
ajbmeb-2872	30	22	reliable	reliable	ADJ
ajbmeb-2872	30	23	source	source	NOUN
ajbmeb-2872	30	24	of	of	ADP
ajbmeb-2872	30	25	information	information	NOUN
ajbmeb-2872	30	26	in	in	ADP
ajbmeb-2872	30	27	selective	selective	ADJ
ajbmeb-2872	30	28	tax	tax	NOUN
ajbmeb-2872	30	29	policy	policy	NOUN
ajbmeb-2872	30	30	,	,	PUNCT
ajbmeb-2872	30	31	credit	credit	NOUN
ajbmeb-2872	30	32	policy	policy	NOUN
ajbmeb-2872	30	33	and	and	CCONJ
ajbmeb-2872	30	34	financial	financial	ADJ
ajbmeb-2872	30	35	monitoring	monitoring	NOUN
ajbmeb-2872	30	36	.	.	PUNCT
ajbmeb-2872	31	1	analysis	analysis	NOUN
ajbmeb-2872	31	2	and	and	CCONJ
ajbmeb-2872	31	3	results	result	VERB
ajbmeb-2872	31	4	discussion	discussion	VERB
ajbmeb-2872	31	5	the	the	DET
ajbmeb-2872	31	6	rating	rating	NOUN
ajbmeb-2872	31	7	system	system	NOUN
ajbmeb-2872	31	8	is	be	AUX
ajbmeb-2872	31	9	formed	form	VERB
ajbmeb-2872	31	10	with	with	ADP
ajbmeb-2872	31	11	reference	reference	NOUN
ajbmeb-2872	31	12	to	to	ADP
ajbmeb-2872	31	13	legal	legal	ADJ
ajbmeb-2872	31	14	and	and	CCONJ
ajbmeb-2872	31	15	regulatory	regulatory	ADJ
ajbmeb-2872	31	16	documents	document	NOUN
ajbmeb-2872	31	17	,	,	PUNCT
ajbmeb-2872	31	18	international	international	ADJ
ajbmeb-2872	31	19	rating	rating	NOUN
ajbmeb-2872	31	20	experience	experience	NOUN
ajbmeb-2872	31	21	and	and	CCONJ
ajbmeb-2872	31	22	digital	digital	ADJ
ajbmeb-2872	31	23	assessment	assessment	NOUN
ajbmeb-2872	31	24	tools	tool	NOUN
ajbmeb-2872	31	25	.	.	PUNCT
ajbmeb-2872	32	1	the	the	DET
ajbmeb-2872	32	2	system	system	NOUN
ajbmeb-2872	32	3	consists	consist	VERB
ajbmeb-2872	32	4	of	of	ADP
ajbmeb-2872	32	5	23	23	NUM
ajbmeb-2872	32	6	criteria	criterion	NOUN
ajbmeb-2872	32	7	,	,	PUNCT
ajbmeb-2872	32	8	divided	divide	VERB
ajbmeb-2872	32	9	into	into	ADP
ajbmeb-2872	32	10	three	three	NUM
ajbmeb-2872	32	11	categories	category	NOUN
ajbmeb-2872	32	12	:	:	PUNCT
ajbmeb-2872	32	13	general	general	ADJ
ajbmeb-2872	32	14	indicators	indicator	NOUN
ajbmeb-2872	32	15	,	,	PUNCT
ajbmeb-2872	32	16	points	point	NOUN
ajbmeb-2872	32	17	-	-	PUNCT
ajbmeb-2872	32	18	reducing	reduce	VERB
ajbmeb-2872	32	19	indicators	indicator	NOUN
ajbmeb-2872	32	20	,	,	PUNCT
ajbmeb-2872	32	21	and	and	CCONJ
ajbmeb-2872	32	22	incentive	incentive	NOUN
ajbmeb-2872	32	23	indicators	indicator	NOUN
ajbmeb-2872	32	24	giving	give	VERB
ajbmeb-2872	32	25	additional	additional	ADJ
ajbmeb-2872	32	26	points	point	NOUN
ajbmeb-2872	32	27	.	.	PUNCT
ajbmeb-2872	33	1	each	each	DET
ajbmeb-2872	33	2	indicator	indicator	NOUN
ajbmeb-2872	33	3	has	have	VERB
ajbmeb-2872	33	4	a	a	DET
ajbmeb-2872	33	5	defined	define	VERB
ajbmeb-2872	33	6	evaluation	evaluation	NOUN
ajbmeb-2872	33	7	algorithm	algorithm	NOUN
ajbmeb-2872	33	8	,	,	PUNCT
ajbmeb-2872	33	9	weight	weight	NOUN
ajbmeb-2872	33	10	coefficient	coefficient	NOUN
ajbmeb-2872	33	11	and	and	CCONJ
ajbmeb-2872	33	12	evaluation	evaluation	NOUN
ajbmeb-2872	33	13	period	period	NOUN
ajbmeb-2872	33	14	.	.	PUNCT
ajbmeb-2872	34	1	american	american	ADJ
ajbmeb-2872	34	2	journal	journal	PROPN
ajbmeb-2872	34	3	of	of	ADP
ajbmeb-2872	34	4	business	business	NOUN
ajbmeb-2872	34	5	management	management	NOUN
ajbmeb-2872	34	6	,	,	PUNCT
ajbmeb-2872	34	7	economics	economic	NOUN
ajbmeb-2872	34	8	and	and	CCONJ
ajbmeb-2872	34	9	banking	banking	NOUN
ajbmeb-2872	34	10	volume	volume	NOUN
ajbmeb-2872	34	11	35	35	NUM
ajbmeb-2872	34	12	april	april	PROPN
ajbmeb-2872	34	13	2025	2025	NUM
ajbmeb-2872	34	14	p	p	NOUN
ajbmeb-2872	34	15	a	a	DET
ajbmeb-2872	34	16	g	g	NOUN
ajbmeb-2872	34	17	e	e	NOUN
ajbmeb-2872	35	1	|	|	ADV
ajbmeb-2872	35	2	91	91	NUM
ajbmeb-2872	35	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2872	35	4	the	the	DET
ajbmeb-2872	35	5	evaluation	evaluation	NOUN
ajbmeb-2872	35	6	process	process	NOUN
ajbmeb-2872	35	7	is	be	AUX
ajbmeb-2872	35	8	based	base	VERB
ajbmeb-2872	35	9	on	on	ADP
ajbmeb-2872	35	10	a	a	DET
ajbmeb-2872	35	11	100	100	NUM
ajbmeb-2872	35	12	-	-	PUNCT
ajbmeb-2872	35	13	point	point	NOUN
ajbmeb-2872	35	14	scale	scale	NOUN
ajbmeb-2872	35	15	and	and	CCONJ
ajbmeb-2872	35	16	is	be	AUX
ajbmeb-2872	35	17	carried	carry	VERB
ajbmeb-2872	35	18	out	out	ADP
ajbmeb-2872	35	19	in	in	ADP
ajbmeb-2872	35	20	real	real	ADJ
ajbmeb-2872	35	21	time	time	NOUN
ajbmeb-2872	35	22	through	through	ADP
ajbmeb-2872	35	23	an	an	DET
ajbmeb-2872	35	24	automated	automate	VERB
ajbmeb-2872	35	25	electronic	electronic	ADJ
ajbmeb-2872	35	26	platform	platform	NOUN
ajbmeb-2872	35	27	.	.	PUNCT
ajbmeb-2872	36	1	the	the	DET
ajbmeb-2872	36	2	platform	platform	NOUN
ajbmeb-2872	36	3	automatically	automatically	ADV
ajbmeb-2872	36	4	determines	determine	VERB
ajbmeb-2872	36	5	the	the	DET
ajbmeb-2872	36	6	rating	rating	NOUN
ajbmeb-2872	36	7	of	of	ADP
ajbmeb-2872	36	8	the	the	DET
ajbmeb-2872	36	9	subject	subject	NOUN
ajbmeb-2872	36	10	,	,	PUNCT
ajbmeb-2872	36	11	assessing	assess	VERB
ajbmeb-2872	36	12	the	the	DET
ajbmeb-2872	36	13	data	datum	NOUN
ajbmeb-2872	36	14	on	on	ADP
ajbmeb-2872	36	15	tax	tax	NOUN
ajbmeb-2872	36	16	,	,	PUNCT
ajbmeb-2872	36	17	financial	financial	ADJ
ajbmeb-2872	36	18	,	,	PUNCT
ajbmeb-2872	36	19	labor	labor	NOUN
ajbmeb-2872	36	20	and	and	CCONJ
ajbmeb-2872	36	21	digital	digital	ADJ
ajbmeb-2872	36	22	document	document	NOUN
ajbmeb-2872	36	23	management	management	NOUN
ajbmeb-2872	36	24	of	of	ADP
ajbmeb-2872	36	25	the	the	DET
ajbmeb-2872	36	26	activities	activity	NOUN
ajbmeb-2872	36	27	of	of	ADP
ajbmeb-2872	36	28	legal	legal	ADJ
ajbmeb-2872	36	29	entities	entity	NOUN
ajbmeb-2872	36	30	on	on	ADP
ajbmeb-2872	36	31	the	the	DET
ajbmeb-2872	36	32	basis	basis	NOUN
ajbmeb-2872	36	33	of	of	ADP
ajbmeb-2872	36	34	an	an	DET
ajbmeb-2872	36	35	integrated	integrated	ADJ
ajbmeb-2872	36	36	analysis	analysis	NOUN
ajbmeb-2872	36	37	.	.	PUNCT
ajbmeb-2872	37	1	this	this	PRON
ajbmeb-2872	37	2	limits	limit	VERB
ajbmeb-2872	37	3	the	the	DET
ajbmeb-2872	37	4	human	human	ADJ
ajbmeb-2872	37	5	factor	factor	NOUN
ajbmeb-2872	37	6	and	and	CCONJ
ajbmeb-2872	37	7	provides	provide	VERB
ajbmeb-2872	37	8	objectivity	objectivity	NOUN
ajbmeb-2872	37	9	and	and	CCONJ
ajbmeb-2872	37	10	transparency	transparency	NOUN
ajbmeb-2872	37	11	.	.	PUNCT
ajbmeb-2872	38	1	also	also	ADV
ajbmeb-2872	38	2	,	,	PUNCT
ajbmeb-2872	38	3	one	one	NUM
ajbmeb-2872	38	4	of	of	ADP
ajbmeb-2872	38	5	the	the	DET
ajbmeb-2872	38	6	important	important	ADJ
ajbmeb-2872	38	7	features	feature	NOUN
ajbmeb-2872	38	8	of	of	ADP
ajbmeb-2872	38	9	the	the	DET
ajbmeb-2872	38	10	rating	rating	NOUN
ajbmeb-2872	38	11	is	be	AUX
ajbmeb-2872	38	12	that	that	SCONJ
ajbmeb-2872	38	13	it	it	PRON
ajbmeb-2872	38	14	allows	allow	VERB
ajbmeb-2872	38	15	you	you	PRON
ajbmeb-2872	38	16	to	to	PART
ajbmeb-2872	38	17	differentiate	differentiate	VERB
ajbmeb-2872	38	18	tax	tax	NOUN
ajbmeb-2872	38	19	administration	administration	NOUN
ajbmeb-2872	38	20	,	,	PUNCT
ajbmeb-2872	38	21	strengthen	strengthen	VERB
ajbmeb-2872	38	22	fiscal	fiscal	ADJ
ajbmeb-2872	38	23	discipline	discipline	NOUN
ajbmeb-2872	38	24	,	,	PUNCT
ajbmeb-2872	38	25	promote	promote	VERB
ajbmeb-2872	38	26	social	social	ADJ
ajbmeb-2872	38	27	responsibility	responsibility	NOUN
ajbmeb-2872	38	28	and	and	CCONJ
ajbmeb-2872	38	29	assess	assess	VERB
ajbmeb-2872	38	30	economic	economic	ADJ
ajbmeb-2872	38	31	activity	activity	NOUN
ajbmeb-2872	38	32	on	on	ADP
ajbmeb-2872	38	33	the	the	DET
ajbmeb-2872	38	34	basis	basis	NOUN
ajbmeb-2872	38	35	of	of	ADP
ajbmeb-2872	38	36	tax	tax	NOUN
ajbmeb-2872	38	37	burden	burden	NOUN
ajbmeb-2872	38	38	.	.	PUNCT
ajbmeb-2872	39	1	the	the	DET
ajbmeb-2872	39	2	methodology	methodology	NOUN
ajbmeb-2872	39	3	of	of	ADP
ajbmeb-2872	39	4	the	the	DET
ajbmeb-2872	39	5	system	system	NOUN
ajbmeb-2872	39	6	is	be	AUX
ajbmeb-2872	39	7	harmonized	harmonize	VERB
ajbmeb-2872	39	8	with	with	ADP
ajbmeb-2872	39	9	international	international	ADJ
ajbmeb-2872	39	10	criteria	criterion	NOUN
ajbmeb-2872	39	11	(	(	PUNCT
ajbmeb-2872	39	12	s&p	s&p	PROPN
ajbmeb-2872	39	13	,	,	PUNCT
ajbmeb-2872	39	14	doing	do	VERB
ajbmeb-2872	39	15	business	business	NOUN
ajbmeb-2872	39	16	,	,	PUNCT
ajbmeb-2872	39	17	esg	esg	PROPN
ajbmeb-2872	39	18	)	)	PUNCT
ajbmeb-2872	39	19	,	,	PUNCT
ajbmeb-2872	39	20	adapted	adapt	VERB
ajbmeb-2872	39	21	to	to	ADP
ajbmeb-2872	39	22	local	local	ADJ
ajbmeb-2872	39	23	economic	economic	ADJ
ajbmeb-2872	39	24	conditions	condition	NOUN
ajbmeb-2872	39	25	.	.	PUNCT
ajbmeb-2872	40	1	one	one	NUM
ajbmeb-2872	40	2	of	of	ADP
ajbmeb-2872	40	3	the	the	DET
ajbmeb-2872	40	4	most	most	ADV
ajbmeb-2872	40	5	important	important	ADJ
ajbmeb-2872	40	6	components	component	NOUN
ajbmeb-2872	40	7	in	in	ADP
ajbmeb-2872	40	8	the	the	DET
ajbmeb-2872	40	9	formation	formation	NOUN
ajbmeb-2872	40	10	of	of	ADP
ajbmeb-2872	40	11	a	a	DET
ajbmeb-2872	40	12	sustainability	sustainability	NOUN
ajbmeb-2872	40	13	rating	rating	NOUN
ajbmeb-2872	40	14	of	of	ADP
ajbmeb-2872	40	15	business	business	NOUN
ajbmeb-2872	40	16	entities	entity	NOUN
ajbmeb-2872	40	17	is	be	AUX
ajbmeb-2872	40	18	general	general	ADJ
ajbmeb-2872	40	19	indicators	indicator	NOUN
ajbmeb-2872	40	20	.	.	PUNCT
ajbmeb-2872	41	1	these	these	DET
ajbmeb-2872	41	2	indicators	indicator	NOUN
ajbmeb-2872	41	3	make	make	VERB
ajbmeb-2872	41	4	it	it	PRON
ajbmeb-2872	41	5	possible	possible	ADJ
ajbmeb-2872	41	6	to	to	PART
ajbmeb-2872	41	7	assess	assess	VERB
ajbmeb-2872	41	8	such	such	ADJ
ajbmeb-2872	41	9	cases	case	NOUN
ajbmeb-2872	41	10	as	as	ADP
ajbmeb-2872	41	11	financial	financial	ADJ
ajbmeb-2872	41	12	stability	stability	NOUN
ajbmeb-2872	41	13	of	of	ADP
ajbmeb-2872	41	14	a	a	DET
ajbmeb-2872	41	15	legal	legal	ADJ
ajbmeb-2872	41	16	entity	entity	NOUN
ajbmeb-2872	41	17	,	,	PUNCT
ajbmeb-2872	41	18	fiscal	fiscal	ADJ
ajbmeb-2872	41	19	discipline	discipline	NOUN
ajbmeb-2872	41	20	,	,	PUNCT
ajbmeb-2872	41	21	operational	operational	ADJ
ajbmeb-2872	41	22	efficiency	efficiency	NOUN
ajbmeb-2872	41	23	and	and	CCONJ
ajbmeb-2872	41	24	infrastructure	infrastructure	NOUN
ajbmeb-2872	41	25	fundamentals	fundamental	NOUN
ajbmeb-2872	41	26	(	(	PUNCT
ajbmeb-2872	41	27	figure	figure	NOUN
ajbmeb-2872	41	28	1	1	NUM
ajbmeb-2872	41	29	)	)	PUNCT
ajbmeb-2872	41	30	.	.	PUNCT
ajbmeb-2872	42	1	figure	figure	NOUN
ajbmeb-2872	42	2	1	1	NUM
ajbmeb-2872	42	3	.	.	PUNCT
ajbmeb-2872	43	1	the	the	DET
ajbmeb-2872	43	2	relative	relative	ADJ
ajbmeb-2872	43	3	weight	weight	NOUN
ajbmeb-2872	43	4	of	of	ADP
ajbmeb-2872	43	5	the	the	DET
ajbmeb-2872	43	6	total	total	ADJ
ajbmeb-2872	43	7	indicators	indicator	NOUN
ajbmeb-2872	43	8	in	in	ADP
ajbmeb-2872	43	9	the	the	DET
ajbmeb-2872	43	10	rating	rating	NOUN
ajbmeb-2872	43	11	.	.	PUNCT
ajbmeb-2872	44	1	the	the	DET
ajbmeb-2872	44	2	diagram	diagram	NOUN
ajbmeb-2872	44	3	above	above	ADV
ajbmeb-2872	44	4	describes	describe	VERB
ajbmeb-2872	44	5	the	the	DET
ajbmeb-2872	44	6	relative	relative	ADJ
ajbmeb-2872	44	7	weight	weight	NOUN
ajbmeb-2872	44	8	of	of	ADP
ajbmeb-2872	44	9	the	the	DET
ajbmeb-2872	44	10	overall	overall	ADJ
ajbmeb-2872	44	11	indicators	indicator	NOUN
ajbmeb-2872	44	12	in	in	ADP
ajbmeb-2872	44	13	determining	determine	VERB
ajbmeb-2872	44	14	the	the	DET
ajbmeb-2872	44	15	stability	stability	NOUN
ajbmeb-2872	44	16	rating	rating	NOUN
ajbmeb-2872	44	17	of	of	ADP
ajbmeb-2872	44	18	business	business	NOUN
ajbmeb-2872	44	19	entities	entity	NOUN
ajbmeb-2872	44	20	.	.	PUNCT
ajbmeb-2872	45	1	in	in	ADP
ajbmeb-2872	45	2	it	it	PRON
ajbmeb-2872	45	3	,	,	PUNCT
ajbmeb-2872	45	4	the	the	DET
ajbmeb-2872	45	5	tax	tax	NOUN
ajbmeb-2872	45	6	discipline	discipline	NOUN
ajbmeb-2872	45	7	and	and	CCONJ
ajbmeb-2872	45	8	the	the	DET
ajbmeb-2872	45	9	profitability	profitability	NOUN
ajbmeb-2872	45	10	criteria	criterion	NOUN
ajbmeb-2872	45	11	in	in	ADP
ajbmeb-2872	45	12	ebit	ebit	PROPN
ajbmeb-2872	45	13	have	have	VERB
ajbmeb-2872	45	14	the	the	DET
ajbmeb-2872	45	15	highest	high	ADJ
ajbmeb-2872	45	16	weight	weight	NOUN
ajbmeb-2872	45	17	,	,	PUNCT
ajbmeb-2872	45	18	which	which	PRON
ajbmeb-2872	45	19	represent	represent	VERB
ajbmeb-2872	45	20	the	the	DET
ajbmeb-2872	45	21	fiscal	fiscal	ADJ
ajbmeb-2872	45	22	discipline	discipline	NOUN
ajbmeb-2872	45	23	and	and	CCONJ
ajbmeb-2872	45	24	financial	financial	ADJ
ajbmeb-2872	45	25	stability	stability	NOUN
ajbmeb-2872	45	26	of	of	ADP
ajbmeb-2872	45	27	the	the	DET
ajbmeb-2872	45	28	entrepreneur	entrepreneur	NOUN
ajbmeb-2872	45	29	.	.	PUNCT
ajbmeb-2872	46	1	activity	activity	NOUN
ajbmeb-2872	46	2	duration	duration	NOUN
ajbmeb-2872	46	3	and	and	CCONJ
ajbmeb-2872	46	4	wage	wage	NOUN
ajbmeb-2872	46	5	fund	fund	NOUN
ajbmeb-2872	46	6	indicators	indicator	NOUN
ajbmeb-2872	46	7	measure	measure	VERB
ajbmeb-2872	46	8	operational	operational	ADJ
ajbmeb-2872	46	9	history	history	NOUN
ajbmeb-2872	46	10	and	and	CCONJ
ajbmeb-2872	46	11	social	social	ADJ
ajbmeb-2872	46	12	responsibility	responsibility	NOUN
ajbmeb-2872	46	13	.	.	PUNCT
ajbmeb-2872	47	1	land	land	NOUN
ajbmeb-2872	47	2	/	/	SYM
ajbmeb-2872	47	3	property	property	NOUN
ajbmeb-2872	47	4	,	,	PUNCT
ajbmeb-2872	47	5	realization	realization	NOUN
ajbmeb-2872	47	6	through	through	ADP
ajbmeb-2872	47	7	ehfs	ehfs	NOUN
ajbmeb-2872	47	8	,	,	PUNCT
ajbmeb-2872	47	9	are	be	AUX
ajbmeb-2872	47	10	assessed	assess	VERB
ajbmeb-2872	47	11	as	as	ADP
ajbmeb-2872	47	12	indicators	indicator	NOUN
ajbmeb-2872	47	13	of	of	ADP
ajbmeb-2872	47	14	the	the	DET
ajbmeb-2872	47	15	culture	culture	NOUN
ajbmeb-2872	47	16	of	of	ADP
ajbmeb-2872	47	17	internal	internal	ADJ
ajbmeb-2872	47	18	infrastructure	infrastructure	NOUN
ajbmeb-2872	47	19	,	,	PUNCT
ajbmeb-2872	47	20	digital	digital	ADJ
ajbmeb-2872	47	21	order	order	NOUN
ajbmeb-2872	47	22	and	and	CCONJ
ajbmeb-2872	47	23	legal	legal	ADJ
ajbmeb-2872	47	24	treatment	treatment	NOUN
ajbmeb-2872	47	25	in	in	ADP
ajbmeb-2872	47	26	eliminating	eliminate	VERB
ajbmeb-2872	47	27	deficiencies.below	deficiencies.below	PROPN
ajbmeb-2872	47	28	is	be	AUX
ajbmeb-2872	47	29	an	an	DET
ajbmeb-2872	47	30	analysis	analysis	NOUN
ajbmeb-2872	47	31	by	by	ADP
ajbmeb-2872	47	32	each	each	DET
ajbmeb-2872	47	33	criterion	criterion	NOUN
ajbmeb-2872	47	34	.	.	PUNCT
ajbmeb-2872	48	1	duration	duration	NOUN
ajbmeb-2872	48	2	of	of	ADP
ajbmeb-2872	48	3	activity	activity	NOUN
ajbmeb-2872	48	4	.	.	PUNCT
ajbmeb-2872	49	1	the	the	DET
ajbmeb-2872	49	2	number	number	NOUN
ajbmeb-2872	49	3	of	of	ADP
ajbmeb-2872	49	4	years	year	NOUN
ajbmeb-2872	49	5	a	a	DET
ajbmeb-2872	49	6	legal	legal	ADJ
ajbmeb-2872	49	7	entity	entity	NOUN
ajbmeb-2872	49	8	has	have	AUX
ajbmeb-2872	49	9	operated	operate	VERB
ajbmeb-2872	49	10	from	from	ADP
ajbmeb-2872	49	11	the	the	DET
ajbmeb-2872	49	12	date	date	NOUN
ajbmeb-2872	49	13	of	of	ADP
ajbmeb-2872	49	14	state	state	NOUN
ajbmeb-2872	49	15	registration	registration	NOUN
ajbmeb-2872	49	16	is	be	AUX
ajbmeb-2872	49	17	one	one	NUM
ajbmeb-2872	49	18	of	of	ADP
ajbmeb-2872	49	19	the	the	DET
ajbmeb-2872	49	20	main	main	ADJ
ajbmeb-2872	49	21	factors	factor	NOUN
ajbmeb-2872	49	22	in	in	ADP
ajbmeb-2872	49	23	determining	determine	VERB
ajbmeb-2872	49	24	its	its	PRON
ajbmeb-2872	49	25	business	business	NOUN
ajbmeb-2872	49	26	life	life	NOUN
ajbmeb-2872	49	27	cycle	cycle	NOUN
ajbmeb-2872	49	28	and	and	CCONJ
ajbmeb-2872	49	29	financial	financial	ADJ
ajbmeb-2872	49	30	stability	stability	NOUN
ajbmeb-2872	49	31	.	.	PUNCT
ajbmeb-2872	50	1	this	this	DET
ajbmeb-2872	50	2	criterion	criterion	NOUN
ajbmeb-2872	50	3	represents	represent	VERB
ajbmeb-2872	50	4	the	the	DET
ajbmeb-2872	50	5	company	company	NOUN
ajbmeb-2872	50	6	's	's	PART
ajbmeb-2872	50	7	time	time	NOUN
ajbmeb-2872	50	8	-	-	PUNCT
ajbmeb-2872	50	9	tested	test	VERB
ajbmeb-2872	50	10	in	in	ADP
ajbmeb-2872	50	11	a	a	DET
ajbmeb-2872	50	12	market	market	NOUN
ajbmeb-2872	50	13	economy	economy	NOUN
ajbmeb-2872	50	14	,	,	PUNCT
ajbmeb-2872	50	15	its	its	PRON
ajbmeb-2872	50	16	potential	potential	NOUN
ajbmeb-2872	50	17	to	to	PART
ajbmeb-2872	50	18	continue	continue	VERB
ajbmeb-2872	50	19	operations	operation	NOUN
ajbmeb-2872	50	20	,	,	PUNCT
ajbmeb-2872	50	21	and	and	CCONJ
ajbmeb-2872	50	22	its	its	PRON
ajbmeb-2872	50	23	ability	ability	NOUN
ajbmeb-2872	50	24	to	to	PART
ajbmeb-2872	50	25	reduce	reduce	VERB
ajbmeb-2872	50	26	the	the	DET
ajbmeb-2872	50	27	level	level	NOUN
ajbmeb-2872	50	28	of	of	ADP
ajbmeb-2872	50	29	operational	operational	ADJ
ajbmeb-2872	50	30	risks	risk	NOUN
ajbmeb-2872	50	31	.	.	PUNCT
ajbmeb-2872	51	1	in	in	ADP
ajbmeb-2872	51	2	the	the	DET
ajbmeb-2872	51	3	scientific	scientific	ADJ
ajbmeb-2872	51	4	literature	literature	NOUN
ajbmeb-2872	51	5	,	,	PUNCT
ajbmeb-2872	51	6	this	this	DET
ajbmeb-2872	51	7	factor	factor	NOUN
ajbmeb-2872	51	8	is	be	AUX
ajbmeb-2872	51	9	considered	consider	VERB
ajbmeb-2872	51	10	on	on	ADP
ajbmeb-2872	51	11	the	the	DET
ajbmeb-2872	51	12	basis	basis	NOUN
ajbmeb-2872	51	13	of	of	ADP
ajbmeb-2872	51	14	the	the	DET
ajbmeb-2872	51	15	law	law	NOUN
ajbmeb-2872	51	16	of	of	ADP
ajbmeb-2872	51	17	gibrat	gibrat	NOUN
ajbmeb-2872	51	18	and	and	CCONJ
ajbmeb-2872	51	19	the	the	DET
ajbmeb-2872	51	20	theory	theory	NOUN
ajbmeb-2872	51	21	of	of	ADP
ajbmeb-2872	51	22	the	the	DET
ajbmeb-2872	51	23	life	life	NOUN
ajbmeb-2872	51	24	cycle	cycle	NOUN
ajbmeb-2872	51	25	(	(	PUNCT
ajbmeb-2872	51	26	oecd	oecd	PROPN
ajbmeb-2872	51	27	,	,	PUNCT
ajbmeb-2872	51	28	2021	2021	NUM
ajbmeb-2872	51	29	)	)	PUNCT
ajbmeb-2872	51	30	,	,	PUNCT
ajbmeb-2872	51	31	that	that	ADV
ajbmeb-2872	51	32	is	is	ADV
ajbmeb-2872	51	33	,	,	PUNCT
ajbmeb-2872	51	34	firms	firm	NOUN
ajbmeb-2872	51	35	with	with	ADP
ajbmeb-2872	51	36	larger	large	ADJ
ajbmeb-2872	51	37	and	and	CCONJ
ajbmeb-2872	51	38	longer	long	ADJ
ajbmeb-2872	51	39	operations	operation	NOUN
ajbmeb-2872	51	40	are	be	AUX
ajbmeb-2872	51	41	usually	usually	ADV
ajbmeb-2872	51	42	rated	rate	VERB
ajbmeb-2872	51	43	higher	higher	ADV
ajbmeb-2872	51	44	in	in	ADP
ajbmeb-2872	51	45	terms	term	NOUN
ajbmeb-2872	51	46	of	of	ADP
ajbmeb-2872	51	47	stability	stability	NOUN
ajbmeb-2872	51	48	,	,	PUNCT
ajbmeb-2872	51	49	although	although	SCONJ
ajbmeb-2872	51	50	they	they	PRON
ajbmeb-2872	51	51	have	have	VERB
ajbmeb-2872	51	52	a	a	DET
ajbmeb-2872	51	53	lower	low	ADJ
ajbmeb-2872	51	54	growth	growth	NOUN
ajbmeb-2872	51	55	rate	rate	NOUN
ajbmeb-2872	51	56	.	.	PUNCT
ajbmeb-2872	52	1	therefore	therefore	ADV
ajbmeb-2872	52	2	,	,	PUNCT
ajbmeb-2872	52	3	this	this	DET
ajbmeb-2872	52	4	indicator	indicator	NOUN
ajbmeb-2872	52	5	is	be	AUX
ajbmeb-2872	52	6	seen	see	VERB
ajbmeb-2872	52	7	as	as	ADP
ajbmeb-2872	52	8	a	a	DET
ajbmeb-2872	52	9	component	component	NOUN
ajbmeb-2872	52	10	with	with	ADP
ajbmeb-2872	52	11	a	a	DET
ajbmeb-2872	52	12	high	high	ADJ
ajbmeb-2872	52	13	weight	weight	NOUN
ajbmeb-2872	52	14	in	in	ADP
ajbmeb-2872	52	15	rating	rating	NOUN
ajbmeb-2872	52	16	assessment	assessment	NOUN
ajbmeb-2872	52	17	.	.	PUNCT
ajbmeb-2872	53	1	profitability	profitability	NOUN
ajbmeb-2872	53	2	in	in	ADP
ajbmeb-2872	53	3	ebit	ebit	PROPN
ajbmeb-2872	53	4	.	.	PUNCT
ajbmeb-2872	54	1	this	this	DET
ajbmeb-2872	54	2	indicator	indicator	NOUN
ajbmeb-2872	54	3	is	be	AUX
ajbmeb-2872	54	4	used	use	VERB
ajbmeb-2872	54	5	to	to	PART
ajbmeb-2872	54	6	determine	determine	VERB
ajbmeb-2872	54	7	the	the	DET
ajbmeb-2872	54	8	economic	economic	ADJ
ajbmeb-2872	54	9	efficiency	efficiency	NOUN
ajbmeb-2872	54	10	created	create	VERB
ajbmeb-2872	54	11	as	as	ADP
ajbmeb-2872	54	12	a	a	DET
ajbmeb-2872	54	13	result	result	NOUN
ajbmeb-2872	54	14	of	of	ADP
ajbmeb-2872	54	15	the	the	DET
ajbmeb-2872	54	16	main	main	ADJ
ajbmeb-2872	54	17	activity	activity	NOUN
ajbmeb-2872	54	18	of	of	ADP
ajbmeb-2872	54	19	the	the	DET
ajbmeb-2872	54	20	enterprise	enterprise	NOUN
ajbmeb-2872	54	21	.	.	PUNCT
ajbmeb-2872	55	1	ebitda	ebitda	NOUN
ajbmeb-2872	55	2	(	(	PUNCT
ajbmeb-2872	55	3	earnings	earning	NOUN
ajbmeb-2872	55	4	before	before	ADP
ajbmeb-2872	55	5	interest	interest	NOUN
ajbmeb-2872	55	6	,	,	PUNCT
ajbmeb-2872	55	7	taxes	taxis	NOUN
ajbmeb-2872	55	8	,	,	PUNCT
ajbmeb-2872	55	9	depreciation	depreciation	NOUN
ajbmeb-2872	55	10	and	and	CCONJ
ajbmeb-2872	55	11	american	american	ADJ
ajbmeb-2872	55	12	journal	journal	PROPN
ajbmeb-2872	55	13	of	of	ADP
ajbmeb-2872	55	14	business	business	NOUN
ajbmeb-2872	55	15	management	management	NOUN
ajbmeb-2872	55	16	,	,	PUNCT
ajbmeb-2872	55	17	economics	economic	NOUN
ajbmeb-2872	55	18	and	and	CCONJ
ajbmeb-2872	55	19	banking	banking	NOUN
ajbmeb-2872	55	20	volume	volume	NOUN
ajbmeb-2872	55	21	35	35	NUM
ajbmeb-2872	55	22	april	april	PROPN
ajbmeb-2872	55	23	2025	2025	NUM
ajbmeb-2872	55	24	p	p	NOUN
ajbmeb-2872	55	25	a	a	DET
ajbmeb-2872	55	26	g	g	NOUN
ajbmeb-2872	55	27	e	e	NOUN
ajbmeb-2872	55	28	|	|	ADV
ajbmeb-2872	55	29	92	92	NUM
ajbmeb-2872	55	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2872	55	31	depreciation	depreciation	NOUN
ajbmeb-2872	55	32	i.e.	i.e.	X
ajbmeb-2872	55	33	interest	interest	NOUN
ajbmeb-2872	55	34	,	,	PUNCT
ajbmeb-2872	55	35	tax	tax	NOUN
ajbmeb-2872	55	36	,	,	PUNCT
ajbmeb-2872	55	37	depreciation	depreciation	NOUN
ajbmeb-2872	55	38	and	and	CCONJ
ajbmeb-2872	55	39	pre	pre	ADJ
ajbmeb-2872	55	40	-	-	ADJ
ajbmeb-2872	55	41	depreciation	depreciation	ADJ
ajbmeb-2872	55	42	income	income	NOUN
ajbmeb-2872	55	43	)	)	PUNCT
ajbmeb-2872	55	44	allows	allow	VERB
ajbmeb-2872	55	45	the	the	DET
ajbmeb-2872	55	46	company	company	NOUN
ajbmeb-2872	55	47	's	's	PART
ajbmeb-2872	55	48	financial	financial	ADJ
ajbmeb-2872	55	49	results	result	NOUN
ajbmeb-2872	55	50	to	to	PART
ajbmeb-2872	55	51	be	be	AUX
ajbmeb-2872	55	52	assessed	assess	VERB
ajbmeb-2872	55	53	without	without	ADP
ajbmeb-2872	55	54	the	the	DET
ajbmeb-2872	55	55	variable	variable	ADJ
ajbmeb-2872	55	56	impact	impact	NOUN
ajbmeb-2872	55	57	of	of	ADP
ajbmeb-2872	55	58	costs	cost	NOUN
ajbmeb-2872	55	59	.	.	PUNCT
ajbmeb-2872	56	1	the	the	DET
ajbmeb-2872	56	2	rate	rate	NOUN
ajbmeb-2872	56	3	of	of	ADP
ajbmeb-2872	56	4	profitability	profitability	NOUN
ajbmeb-2872	56	5	is	be	AUX
ajbmeb-2872	56	6	calculated	calculate	VERB
ajbmeb-2872	56	7	as	as	ADP
ajbmeb-2872	56	8	the	the	DET
ajbmeb-2872	56	9	ratio	ratio	NOUN
ajbmeb-2872	56	10	of	of	ADP
ajbmeb-2872	56	11	ebitda	ebitda	NOUN
ajbmeb-2872	56	12	to	to	ADP
ajbmeb-2872	56	13	net	net	ADJ
ajbmeb-2872	56	14	gains	gain	NOUN
ajbmeb-2872	56	15	(	(	PUNCT
ajbmeb-2872	56	16	ebitda	ebitda	NOUN
ajbmeb-2872	56	17	margin	margin	NOUN
ajbmeb-2872	56	18	=	=	SYM
ajbmeb-2872	56	19	ebitda	ebitda	NOUN
ajbmeb-2872	56	20	/	/	SYM
ajbmeb-2872	56	21	income	income	NOUN
ajbmeb-2872	56	22	×	×	NOUN
ajbmeb-2872	56	23	100	100	NUM
ajbmeb-2872	56	24	%	%	NOUN
ajbmeb-2872	56	25	)	)	PUNCT
ajbmeb-2872	56	26	.	.	PUNCT
ajbmeb-2872	57	1	this	this	DET
ajbmeb-2872	57	2	indicator	indicator	NOUN
ajbmeb-2872	57	3	serves	serve	VERB
ajbmeb-2872	57	4	as	as	ADP
ajbmeb-2872	57	5	a	a	DET
ajbmeb-2872	57	6	relative	relative	ADJ
ajbmeb-2872	57	7	measure	measure	NOUN
ajbmeb-2872	57	8	of	of	ADP
ajbmeb-2872	57	9	the	the	DET
ajbmeb-2872	57	10	financial	financial	ADJ
ajbmeb-2872	57	11	stability	stability	NOUN
ajbmeb-2872	57	12	of	of	ADP
ajbmeb-2872	57	13	the	the	DET
ajbmeb-2872	57	14	company	company	NOUN
ajbmeb-2872	57	15	,	,	PUNCT
ajbmeb-2872	57	16	the	the	DET
ajbmeb-2872	57	17	potential	potential	NOUN
ajbmeb-2872	57	18	for	for	ADP
ajbmeb-2872	57	19	debt	debt	NOUN
ajbmeb-2872	57	20	recovery	recovery	NOUN
ajbmeb-2872	57	21	,	,	PUNCT
ajbmeb-2872	57	22	investment	investment	NOUN
ajbmeb-2872	57	23	attractiveness	attractiveness	NOUN
ajbmeb-2872	57	24	,	,	PUNCT
ajbmeb-2872	57	25	as	as	ADV
ajbmeb-2872	57	26	well	well	ADV
ajbmeb-2872	57	27	as	as	ADP
ajbmeb-2872	57	28	internal	internal	ADJ
ajbmeb-2872	57	29	operational	operational	ADJ
ajbmeb-2872	57	30	efficiency	efficiency	NOUN
ajbmeb-2872	57	31	.	.	PUNCT
ajbmeb-2872	58	1	in	in	ADP
ajbmeb-2872	58	2	practical	practical	ADJ
ajbmeb-2872	58	3	terms	term	NOUN
ajbmeb-2872	58	4	,	,	PUNCT
ajbmeb-2872	58	5	this	this	DET
ajbmeb-2872	58	6	indicator	indicator	NOUN
ajbmeb-2872	58	7	is	be	AUX
ajbmeb-2872	58	8	assessed	assess	VERB
ajbmeb-2872	58	9	in	in	ADP
ajbmeb-2872	58	10	market	market	NOUN
ajbmeb-2872	58	11	conditions	condition	NOUN
ajbmeb-2872	58	12	by	by	ADP
ajbmeb-2872	58	13	analogy	analogy	NOUN
ajbmeb-2872	58	14	with	with	ADP
ajbmeb-2872	58	15	the	the	DET
ajbmeb-2872	58	16	industry	industry	NOUN
ajbmeb-2872	58	17	average	average	NOUN
ajbmeb-2872	58	18	,	,	PUNCT
ajbmeb-2872	58	19	which	which	PRON
ajbmeb-2872	58	20	makes	make	VERB
ajbmeb-2872	58	21	it	it	PRON
ajbmeb-2872	58	22	an	an	DET
ajbmeb-2872	58	23	objective	objective	ADJ
ajbmeb-2872	58	24	indicator	indicator	NOUN
ajbmeb-2872	58	25	in	in	ADP
ajbmeb-2872	58	26	rating	rating	NOUN
ajbmeb-2872	58	27	assessment	assessment	NOUN
ajbmeb-2872	58	28	.	.	PUNCT
ajbmeb-2872	59	1	land	land	NOUN
ajbmeb-2872	59	2	and	and	CCONJ
ajbmeb-2872	59	3	property	property	NOUN
ajbmeb-2872	59	4	.	.	PUNCT
ajbmeb-2872	60	1	this	this	DET
ajbmeb-2872	60	2	criterion	criterion	NOUN
ajbmeb-2872	60	3	expresses	express	VERB
ajbmeb-2872	60	4	the	the	DET
ajbmeb-2872	60	5	fact	fact	NOUN
ajbmeb-2872	60	6	that	that	SCONJ
ajbmeb-2872	60	7	the	the	DET
ajbmeb-2872	60	8	business	business	NOUN
ajbmeb-2872	60	9	entity	entity	NOUN
ajbmeb-2872	60	10	has	have	AUX
ajbmeb-2872	60	11	the	the	DET
ajbmeb-2872	60	12	main	main	ADJ
ajbmeb-2872	60	13	infrastructure	infrastructure	NOUN
ajbmeb-2872	60	14	resources	resource	NOUN
ajbmeb-2872	60	15	for	for	ADP
ajbmeb-2872	60	16	conducting	conduct	VERB
ajbmeb-2872	60	17	production	production	NOUN
ajbmeb-2872	60	18	or	or	CCONJ
ajbmeb-2872	60	19	service	service	NOUN
ajbmeb-2872	60	20	activities	activity	NOUN
ajbmeb-2872	60	21	.	.	PUNCT
ajbmeb-2872	61	1	the	the	DET
ajbmeb-2872	61	2	presence	presence	NOUN
ajbmeb-2872	61	3	of	of	ADP
ajbmeb-2872	61	4	plots	plot	NOUN
ajbmeb-2872	61	5	of	of	ADP
ajbmeb-2872	61	6	land	land	NOUN
ajbmeb-2872	61	7	and	and	CCONJ
ajbmeb-2872	61	8	real	real	ADJ
ajbmeb-2872	61	9	estate	estate	NOUN
ajbmeb-2872	61	10	objects	object	NOUN
ajbmeb-2872	61	11	indicates	indicate	VERB
ajbmeb-2872	61	12	that	that	SCONJ
ajbmeb-2872	61	13	the	the	DET
ajbmeb-2872	61	14	company	company	NOUN
ajbmeb-2872	61	15	operates	operate	VERB
ajbmeb-2872	61	16	at	at	ADP
ajbmeb-2872	61	17	a	a	DET
ajbmeb-2872	61	18	permanent	permanent	ADJ
ajbmeb-2872	61	19	destination	destination	NOUN
ajbmeb-2872	61	20	,	,	PUNCT
ajbmeb-2872	61	21	has	have	AUX
ajbmeb-2872	61	22	formed	form	VERB
ajbmeb-2872	61	23	the	the	DET
ajbmeb-2872	61	24	resources	resource	NOUN
ajbmeb-2872	61	25	of	of	ADP
ajbmeb-2872	61	26	property	property	NOUN
ajbmeb-2872	61	27	with	with	ADP
ajbmeb-2872	61	28	an	an	DET
ajbmeb-2872	61	29	investment	investment	NOUN
ajbmeb-2872	61	30	basis	basis	NOUN
ajbmeb-2872	61	31	,	,	PUNCT
ajbmeb-2872	61	32	and	and	CCONJ
ajbmeb-2872	61	33	the	the	DET
ajbmeb-2872	61	34	possibility	possibility	NOUN
ajbmeb-2872	61	35	of	of	ADP
ajbmeb-2872	61	36	increasing	increase	VERB
ajbmeb-2872	61	37	the	the	DET
ajbmeb-2872	61	38	collateral	collateral	ADJ
ajbmeb-2872	61	39	potential	potential	NOUN
ajbmeb-2872	61	40	in	in	ADP
ajbmeb-2872	61	41	obtaining	obtain	VERB
ajbmeb-2872	61	42	a	a	DET
ajbmeb-2872	61	43	loan	loan	NOUN
ajbmeb-2872	61	44	.	.	PUNCT
ajbmeb-2872	62	1	viewed	view	VERB
ajbmeb-2872	62	2	from	from	ADP
ajbmeb-2872	62	3	a	a	DET
ajbmeb-2872	62	4	scientific	scientific	ADJ
ajbmeb-2872	62	5	point	point	NOUN
ajbmeb-2872	62	6	of	of	ADP
ajbmeb-2872	62	7	view	view	NOUN
ajbmeb-2872	62	8	,	,	PUNCT
ajbmeb-2872	62	9	this	this	DET
ajbmeb-2872	62	10	indicator	indicator	NOUN
ajbmeb-2872	62	11	indicates	indicate	VERB
ajbmeb-2872	62	12	that	that	SCONJ
ajbmeb-2872	62	13	the	the	DET
ajbmeb-2872	62	14	company	company	NOUN
ajbmeb-2872	62	15	has	have	VERB
ajbmeb-2872	62	16	a	a	DET
ajbmeb-2872	62	17	longterm	longterm	ADJ
ajbmeb-2872	62	18	operating	operate	VERB
ajbmeb-2872	62	19	capital	capital	NOUN
ajbmeb-2872	62	20	model	model	NOUN
ajbmeb-2872	62	21	,	,	PUNCT
ajbmeb-2872	62	22	operating	operate	VERB
ajbmeb-2872	62	23	more	more	ADJ
ajbmeb-2872	62	24	capital	capital	NOUN
ajbmeb-2872	62	25	-	-	PUNCT
ajbmeb-2872	62	26	based	base	VERB
ajbmeb-2872	62	27	activities	activity	NOUN
ajbmeb-2872	62	28	than	than	ADP
ajbmeb-2872	62	29	lease	lease	NOUN
ajbmeb-2872	62	30	-	-	PUNCT
ajbmeb-2872	62	31	based	base	VERB
ajbmeb-2872	62	32	models	model	NOUN
ajbmeb-2872	62	33	.	.	PUNCT
ajbmeb-2872	63	1	in	in	ADP
ajbmeb-2872	63	2	practice	practice	NOUN
ajbmeb-2872	63	3	,	,	PUNCT
ajbmeb-2872	63	4	however	however	ADV
ajbmeb-2872	63	5	,	,	PUNCT
ajbmeb-2872	63	6	companies	company	NOUN
ajbmeb-2872	63	7	that	that	PRON
ajbmeb-2872	63	8	do	do	AUX
ajbmeb-2872	63	9	not	not	PART
ajbmeb-2872	63	10	have	have	VERB
ajbmeb-2872	63	11	real	real	ADJ
ajbmeb-2872	63	12	estate	estate	NOUN
ajbmeb-2872	63	13	ownership	ownership	NOUN
ajbmeb-2872	63	14	or	or	CCONJ
ajbmeb-2872	63	15	long	long	ADJ
ajbmeb-2872	63	16	-	-	PUNCT
ajbmeb-2872	63	17	term	term	NOUN
ajbmeb-2872	63	18	leases	lease	NOUN
ajbmeb-2872	63	19	will	will	AUX
ajbmeb-2872	63	20	have	have	VERB
ajbmeb-2872	63	21	higher	high	ADJ
ajbmeb-2872	63	22	tax	tax	NOUN
ajbmeb-2872	63	23	risk	risk	NOUN
ajbmeb-2872	63	24	indicators	indicator	NOUN
ajbmeb-2872	63	25	because	because	SCONJ
ajbmeb-2872	63	26	of	of	ADP
ajbmeb-2872	63	27	their	their	PRON
ajbmeb-2872	63	28	lower	low	ADJ
ajbmeb-2872	63	29	location	location	NOUN
ajbmeb-2872	63	30	,	,	PUNCT
ajbmeb-2872	63	31	stability	stability	NOUN
ajbmeb-2872	63	32	,	,	PUNCT
ajbmeb-2872	63	33	and	and	CCONJ
ajbmeb-2872	63	34	control	control	NOUN
ajbmeb-2872	63	35	levels	level	NOUN
ajbmeb-2872	63	36	.	.	PUNCT
ajbmeb-2872	64	1	therefore	therefore	ADV
ajbmeb-2872	64	2	,	,	PUNCT
ajbmeb-2872	64	3	this	this	DET
ajbmeb-2872	64	4	criterion	criterion	NOUN
ajbmeb-2872	64	5	is	be	AUX
ajbmeb-2872	64	6	important	important	ADJ
ajbmeb-2872	64	7	in	in	ADP
ajbmeb-2872	64	8	the	the	DET
ajbmeb-2872	64	9	ranking	ranking	NOUN
ajbmeb-2872	64	10	and	and	CCONJ
ajbmeb-2872	64	11	has	have	VERB
ajbmeb-2872	64	12	a	a	DET
ajbmeb-2872	64	13	direct	direct	ADJ
ajbmeb-2872	64	14	impact	impact	NOUN
ajbmeb-2872	64	15	on	on	ADP
ajbmeb-2872	64	16	tax	tax	NOUN
ajbmeb-2872	64	17	transparency	transparency	NOUN
ajbmeb-2872	64	18	.	.	PUNCT
ajbmeb-2872	65	1	salary	salary	NOUN
ajbmeb-2872	65	2	fund	fund	PROPN
ajbmeb-2872	65	3	.	.	PUNCT
ajbmeb-2872	66	1	this	this	DET
ajbmeb-2872	66	2	indicator	indicator	NOUN
ajbmeb-2872	66	3	represents	represent	VERB
ajbmeb-2872	66	4	the	the	DET
ajbmeb-2872	66	5	official	official	ADJ
ajbmeb-2872	66	6	level	level	NOUN
ajbmeb-2872	66	7	of	of	ADP
ajbmeb-2872	66	8	employment	employment	NOUN
ajbmeb-2872	66	9	and	and	CCONJ
ajbmeb-2872	66	10	the	the	DET
ajbmeb-2872	66	11	state	state	NOUN
ajbmeb-2872	66	12	of	of	ADP
ajbmeb-2872	66	13	the	the	DET
ajbmeb-2872	66	14	fight	fight	NOUN
ajbmeb-2872	66	15	against	against	ADP
ajbmeb-2872	66	16	the	the	DET
ajbmeb-2872	66	17	hidden	hide	VERB
ajbmeb-2872	66	18	economy	economy	NOUN
ajbmeb-2872	66	19	through	through	ADP
ajbmeb-2872	66	20	the	the	DET
ajbmeb-2872	66	21	amount	amount	NOUN
ajbmeb-2872	66	22	of	of	ADP
ajbmeb-2872	66	23	the	the	DET
ajbmeb-2872	66	24	total	total	ADJ
ajbmeb-2872	66	25	wage	wage	NOUN
ajbmeb-2872	66	26	fund	fund	NOUN
ajbmeb-2872	66	27	paid	pay	VERB
ajbmeb-2872	66	28	to	to	ADP
ajbmeb-2872	66	29	employees	employee	NOUN
ajbmeb-2872	66	30	by	by	ADP
ajbmeb-2872	66	31	the	the	DET
ajbmeb-2872	66	32	enterprise	enterprise	NOUN
ajbmeb-2872	66	33	.	.	PUNCT
ajbmeb-2872	67	1	from	from	ADP
ajbmeb-2872	67	2	a	a	DET
ajbmeb-2872	67	3	scientific	scientific	ADJ
ajbmeb-2872	67	4	point	point	NOUN
ajbmeb-2872	67	5	of	of	ADP
ajbmeb-2872	67	6	view	view	NOUN
ajbmeb-2872	67	7	,	,	PUNCT
ajbmeb-2872	67	8	the	the	DET
ajbmeb-2872	67	9	growth	growth	NOUN
ajbmeb-2872	67	10	of	of	ADP
ajbmeb-2872	67	11	the	the	DET
ajbmeb-2872	67	12	wage	wage	NOUN
ajbmeb-2872	67	13	fund	fund	NOUN
ajbmeb-2872	67	14	means	mean	VERB
ajbmeb-2872	67	15	fair	fair	ADJ
ajbmeb-2872	67	16	compensation	compensation	NOUN
ajbmeb-2872	67	17	for	for	ADP
ajbmeb-2872	67	18	the	the	DET
ajbmeb-2872	67	19	number	number	NOUN
ajbmeb-2872	67	20	of	of	ADP
ajbmeb-2872	67	21	employees	employee	NOUN
ajbmeb-2872	67	22	and	and	CCONJ
ajbmeb-2872	67	23	their	their	PRON
ajbmeb-2872	67	24	labor	labor	NOUN
ajbmeb-2872	67	25	,	,	PUNCT
ajbmeb-2872	67	26	which	which	PRON
ajbmeb-2872	67	27	is	be	AUX
ajbmeb-2872	67	28	seen	see	VERB
ajbmeb-2872	67	29	as	as	ADP
ajbmeb-2872	67	30	a	a	DET
ajbmeb-2872	67	31	factor	factor	NOUN
ajbmeb-2872	67	32	in	in	ADP
ajbmeb-2872	67	33	ensuring	ensure	VERB
ajbmeb-2872	67	34	social	social	ADJ
ajbmeb-2872	67	35	stability	stability	NOUN
ajbmeb-2872	67	36	and	and	CCONJ
ajbmeb-2872	67	37	economic	economic	ADJ
ajbmeb-2872	67	38	inclusion	inclusion	NOUN
ajbmeb-2872	67	39	.	.	PUNCT
ajbmeb-2872	68	1	in	in	ADP
ajbmeb-2872	68	2	the	the	DET
ajbmeb-2872	68	3	rating	rating	NOUN
ajbmeb-2872	68	4	system	system	NOUN
ajbmeb-2872	68	5	,	,	PUNCT
ajbmeb-2872	68	6	this	this	DET
ajbmeb-2872	68	7	criterion	criterion	NOUN
ajbmeb-2872	68	8	is	be	AUX
ajbmeb-2872	68	9	assessed	assess	VERB
ajbmeb-2872	68	10	on	on	ADP
ajbmeb-2872	68	11	the	the	DET
ajbmeb-2872	68	12	basis	basis	NOUN
ajbmeb-2872	68	13	of	of	ADP
ajbmeb-2872	68	14	mhtek	mhtek	PROPN
ajbmeb-2872	68	15	(	(	PUNCT
ajbmeb-2872	68	16	minimum	minimum	NOUN
ajbmeb-2872	68	17	wage	wage	NOUN
ajbmeb-2872	68	18	)	)	PUNCT
ajbmeb-2872	68	19	in	in	ADP
ajbmeb-2872	68	20	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	68	21	in	in	ADP
ajbmeb-2872	68	22	relation	relation	NOUN
ajbmeb-2872	68	23	to	to	ADP
ajbmeb-2872	68	24	regional	regional	ADJ
ajbmeb-2872	68	25	and	and	CCONJ
ajbmeb-2872	68	26	industry	industry	NOUN
ajbmeb-2872	68	27	averages	average	NOUN
ajbmeb-2872	68	28	.	.	PUNCT
ajbmeb-2872	69	1	also	also	ADV
ajbmeb-2872	69	2	,	,	PUNCT
ajbmeb-2872	69	3	this	this	DET
ajbmeb-2872	69	4	criterion	criterion	NOUN
ajbmeb-2872	69	5	indicates	indicate	VERB
ajbmeb-2872	69	6	the	the	DET
ajbmeb-2872	69	7	openness	openness	NOUN
ajbmeb-2872	69	8	of	of	ADP
ajbmeb-2872	69	9	the	the	DET
ajbmeb-2872	69	10	enterprise	enterprise	NOUN
ajbmeb-2872	69	11	on	on	ADP
ajbmeb-2872	69	12	the	the	DET
ajbmeb-2872	69	13	tax	tax	NOUN
ajbmeb-2872	69	14	base	base	NOUN
ajbmeb-2872	69	15	,	,	PUNCT
ajbmeb-2872	69	16	its	its	PRON
ajbmeb-2872	69	17	legal	legal	ADJ
ajbmeb-2872	69	18	participation	participation	NOUN
ajbmeb-2872	69	19	in	in	ADP
ajbmeb-2872	69	20	the	the	DET
ajbmeb-2872	69	21	labor	labor	NOUN
ajbmeb-2872	69	22	market	market	NOUN
ajbmeb-2872	69	23	and	and	CCONJ
ajbmeb-2872	69	24	formalized	formalize	VERB
ajbmeb-2872	69	25	jobs	job	NOUN
ajbmeb-2872	69	26	.	.	PUNCT
ajbmeb-2872	70	1	in	in	ADP
ajbmeb-2872	70	2	practical	practical	ADJ
ajbmeb-2872	70	3	terms	term	NOUN
ajbmeb-2872	70	4	,	,	PUNCT
ajbmeb-2872	70	5	it	it	PRON
ajbmeb-2872	70	6	is	be	AUX
ajbmeb-2872	70	7	recommended	recommend	VERB
ajbmeb-2872	70	8	that	that	SCONJ
ajbmeb-2872	70	9	dynamic	dynamic	ADJ
ajbmeb-2872	70	10	monitoring	monitoring	NOUN
ajbmeb-2872	70	11	and	and	CCONJ
ajbmeb-2872	70	12	growth	growth	NOUN
ajbmeb-2872	70	13	stability	stability	NOUN
ajbmeb-2872	70	14	assessment	assessment	NOUN
ajbmeb-2872	70	15	mechanisms	mechanism	NOUN
ajbmeb-2872	70	16	be	be	AUX
ajbmeb-2872	70	17	implemented	implement	VERB
ajbmeb-2872	70	18	into	into	ADP
ajbmeb-2872	70	19	the	the	DET
ajbmeb-2872	70	20	system	system	NOUN
ajbmeb-2872	70	21	in	in	ADP
ajbmeb-2872	70	22	order	order	NOUN
ajbmeb-2872	70	23	to	to	PART
ajbmeb-2872	70	24	reduce	reduce	VERB
ajbmeb-2872	70	25	the	the	DET
ajbmeb-2872	70	26	likelihood	likelihood	NOUN
ajbmeb-2872	70	27	of	of	ADP
ajbmeb-2872	70	28	obtaining	obtain	VERB
ajbmeb-2872	70	29	rating	rating	NOUN
ajbmeb-2872	70	30	points	point	NOUN
ajbmeb-2872	70	31	through	through	ADP
ajbmeb-2872	70	32	an	an	DET
ajbmeb-2872	70	33	artificially	artificially	ADV
ajbmeb-2872	70	34	increased	increase	VERB
ajbmeb-2872	70	35	wage	wage	NOUN
ajbmeb-2872	70	36	fund	fund	NOUN
ajbmeb-2872	70	37	.	.	PUNCT
ajbmeb-2872	71	1	tax	tax	NOUN
ajbmeb-2872	71	2	discipline	discipline	NOUN
ajbmeb-2872	71	3	.	.	PUNCT
ajbmeb-2872	72	1	it	it	PRON
ajbmeb-2872	72	2	serves	serve	VERB
ajbmeb-2872	72	3	to	to	PART
ajbmeb-2872	72	4	assess	assess	VERB
ajbmeb-2872	72	5	the	the	DET
ajbmeb-2872	72	6	timely	timely	ADJ
ajbmeb-2872	72	7	and	and	CCONJ
ajbmeb-2872	72	8	complete	complete	ADJ
ajbmeb-2872	72	9	fulfillment	fulfillment	NOUN
ajbmeb-2872	72	10	of	of	ADP
ajbmeb-2872	72	11	the	the	DET
ajbmeb-2872	72	12	tax	tax	NOUN
ajbmeb-2872	72	13	obligations	obligation	NOUN
ajbmeb-2872	72	14	of	of	ADP
ajbmeb-2872	72	15	a	a	DET
ajbmeb-2872	72	16	legal	legal	ADJ
ajbmeb-2872	72	17	entity	entity	NOUN
ajbmeb-2872	72	18	established	establish	VERB
ajbmeb-2872	72	19	by	by	ADP
ajbmeb-2872	72	20	the	the	DET
ajbmeb-2872	72	21	state	state	NOUN
ajbmeb-2872	72	22	.	.	PUNCT
ajbmeb-2872	73	1	tax	tax	NOUN
ajbmeb-2872	73	2	discipline	discipline	NOUN
ajbmeb-2872	73	3	consists	consist	VERB
ajbmeb-2872	73	4	of	of	ADP
ajbmeb-2872	73	5	two	two	NUM
ajbmeb-2872	73	6	main	main	ADJ
ajbmeb-2872	73	7	structural	structural	ADJ
ajbmeb-2872	73	8	elements	element	NOUN
ajbmeb-2872	73	9	:	:	PUNCT
ajbmeb-2872	73	10	firstly	firstly	ADV
ajbmeb-2872	73	11	,	,	PUNCT
ajbmeb-2872	73	12	the	the	DET
ajbmeb-2872	73	13	filing	filing	NOUN
ajbmeb-2872	73	14	of	of	ADP
ajbmeb-2872	73	15	tax	tax	NOUN
ajbmeb-2872	73	16	reports	report	NOUN
ajbmeb-2872	73	17	within	within	ADP
ajbmeb-2872	73	18	the	the	DET
ajbmeb-2872	73	19	legislated	legislate	VERB
ajbmeb-2872	73	20	deadlines	deadline	NOUN
ajbmeb-2872	73	21	,	,	PUNCT
ajbmeb-2872	73	22	and	and	CCONJ
ajbmeb-2872	73	23	secondly	secondly	ADV
ajbmeb-2872	73	24	,	,	PUNCT
ajbmeb-2872	73	25	the	the	DET
ajbmeb-2872	73	26	payment	payment	NOUN
ajbmeb-2872	73	27	of	of	ADP
ajbmeb-2872	73	28	the	the	DET
ajbmeb-2872	73	29	accrued	accrue	VERB
ajbmeb-2872	73	30	tax	tax	NOUN
ajbmeb-2872	73	31	amounts	amount	NOUN
ajbmeb-2872	73	32	within	within	ADP
ajbmeb-2872	73	33	the	the	DET
ajbmeb-2872	73	34	established	establish	VERB
ajbmeb-2872	73	35	deadlines	deadline	NOUN
ajbmeb-2872	73	36	.	.	PUNCT
ajbmeb-2872	74	1	in	in	ADP
ajbmeb-2872	74	2	the	the	DET
ajbmeb-2872	74	3	scientific	scientific	ADJ
ajbmeb-2872	74	4	literature	literature	NOUN
ajbmeb-2872	74	5	,	,	PUNCT
ajbmeb-2872	74	6	tax	tax	NOUN
ajbmeb-2872	74	7	discipline	discipline	NOUN
ajbmeb-2872	74	8	is	be	AUX
ajbmeb-2872	74	9	considered	consider	VERB
ajbmeb-2872	74	10	as	as	ADP
ajbmeb-2872	74	11	an	an	DET
ajbmeb-2872	74	12	indicator	indicator	NOUN
ajbmeb-2872	74	13	that	that	PRON
ajbmeb-2872	74	14	measures	measure	VERB
ajbmeb-2872	74	15	the	the	DET
ajbmeb-2872	74	16	level	level	NOUN
ajbmeb-2872	74	17	of	of	ADP
ajbmeb-2872	74	18	subordination	subordination	NOUN
ajbmeb-2872	74	19	of	of	ADP
ajbmeb-2872	74	20	taxpayers	taxpayer	NOUN
ajbmeb-2872	74	21	to	to	ADP
ajbmeb-2872	74	22	fiscal	fiscal	ADJ
ajbmeb-2872	74	23	laws	law	NOUN
ajbmeb-2872	74	24	,	,	PUNCT
ajbmeb-2872	74	25	and	and	CCONJ
ajbmeb-2872	74	26	it	it	PRON
ajbmeb-2872	74	27	is	be	AUX
ajbmeb-2872	74	28	the	the	DET
ajbmeb-2872	74	29	main	main	ADJ
ajbmeb-2872	74	30	factor	factor	NOUN
ajbmeb-2872	74	31	determining	determine	VERB
ajbmeb-2872	74	32	the	the	DET
ajbmeb-2872	74	33	effectiveness	effectiveness	NOUN
ajbmeb-2872	74	34	of	of	ADP
ajbmeb-2872	74	35	fiscal	fiscal	ADJ
ajbmeb-2872	74	36	policy	policy	NOUN
ajbmeb-2872	74	37	.	.	PUNCT
ajbmeb-2872	75	1	in	in	ADP
ajbmeb-2872	75	2	practical	practical	ADJ
ajbmeb-2872	75	3	terms	term	NOUN
ajbmeb-2872	75	4	,	,	PUNCT
ajbmeb-2872	75	5	high	high	ADJ
ajbmeb-2872	75	6	tax	tax	NOUN
ajbmeb-2872	75	7	discipline	discipline	NOUN
ajbmeb-2872	75	8	ensures	ensure	VERB
ajbmeb-2872	75	9	the	the	DET
ajbmeb-2872	75	10	stability	stability	NOUN
ajbmeb-2872	75	11	of	of	ADP
ajbmeb-2872	75	12	state	state	NOUN
ajbmeb-2872	75	13	budget	budget	NOUN
ajbmeb-2872	75	14	revenues	revenue	NOUN
ajbmeb-2872	75	15	,	,	PUNCT
ajbmeb-2872	75	16	makes	make	VERB
ajbmeb-2872	75	17	it	it	PRON
ajbmeb-2872	75	18	possible	possible	ADJ
ajbmeb-2872	75	19	to	to	PART
ajbmeb-2872	75	20	maintain	maintain	VERB
ajbmeb-2872	75	21	the	the	DET
ajbmeb-2872	75	22	operational	operational	ADJ
ajbmeb-2872	75	23	database	database	NOUN
ajbmeb-2872	75	24	of	of	ADP
ajbmeb-2872	75	25	tax	tax	NOUN
ajbmeb-2872	75	26	authorities	authority	NOUN
ajbmeb-2872	75	27	in	in	ADP
ajbmeb-2872	75	28	a	a	DET
ajbmeb-2872	75	29	complete	complete	ADJ
ajbmeb-2872	75	30	and	and	CCONJ
ajbmeb-2872	75	31	updated	update	VERB
ajbmeb-2872	75	32	state	state	NOUN
ajbmeb-2872	75	33	.	.	PUNCT
ajbmeb-2872	76	1	therefore	therefore	ADV
ajbmeb-2872	76	2	,	,	PUNCT
ajbmeb-2872	76	3	in	in	ADP
ajbmeb-2872	76	4	the	the	DET
ajbmeb-2872	76	5	rating	rating	NOUN
ajbmeb-2872	76	6	system	system	NOUN
ajbmeb-2872	76	7	,	,	PUNCT
ajbmeb-2872	76	8	this	this	DET
ajbmeb-2872	76	9	indicator	indicator	NOUN
ajbmeb-2872	76	10	has	have	VERB
ajbmeb-2872	76	11	an	an	DET
ajbmeb-2872	76	12	assessment	assessment	NOUN
ajbmeb-2872	76	13	criterion	criterion	NOUN
ajbmeb-2872	76	14	of	of	ADP
ajbmeb-2872	76	15	10	10	NUM
ajbmeb-2872	76	16	points	point	NOUN
ajbmeb-2872	76	17	,	,	PUNCT
ajbmeb-2872	76	18	which	which	PRON
ajbmeb-2872	76	19	is	be	AUX
ajbmeb-2872	76	20	considered	consider	VERB
ajbmeb-2872	76	21	a	a	DET
ajbmeb-2872	76	22	component	component	NOUN
ajbmeb-2872	76	23	with	with	ADP
ajbmeb-2872	76	24	an	an	DET
ajbmeb-2872	76	25	important	important	ADJ
ajbmeb-2872	76	26	priority	priority	NOUN
ajbmeb-2872	76	27	in	in	ADP
ajbmeb-2872	76	28	objective	objective	ADJ
ajbmeb-2872	76	29	assessment	assessment	NOUN
ajbmeb-2872	76	30	.	.	PUNCT
ajbmeb-2872	77	1	shopping	shopping	NOUN
ajbmeb-2872	77	2	and	and	CCONJ
ajbmeb-2872	77	3	realization	realization	NOUN
ajbmeb-2872	77	4	through	through	ADP
ajbmeb-2872	77	5	ehfs	ehfs	NOUN
ajbmeb-2872	77	6	.	.	PUNCT
ajbmeb-2872	78	1	this	this	DET
ajbmeb-2872	78	2	criterion	criterion	NOUN
ajbmeb-2872	78	3	assesses	assess	VERB
ajbmeb-2872	78	4	to	to	ADP
ajbmeb-2872	78	5	what	what	DET
ajbmeb-2872	78	6	extent	extent	NOUN
ajbmeb-2872	78	7	the	the	DET
ajbmeb-2872	78	8	business	business	NOUN
ajbmeb-2872	78	9	entity	entity	NOUN
ajbmeb-2872	78	10	uses	use	VERB
ajbmeb-2872	78	11	electronic	electronic	ADJ
ajbmeb-2872	78	12	document	document	NOUN
ajbmeb-2872	78	13	management	management	NOUN
ajbmeb-2872	78	14	(	(	PUNCT
ajbmeb-2872	78	15	ehf	ehf	NOUN
ajbmeb-2872	78	16	)	)	PUNCT
ajbmeb-2872	78	17	tools	tool	NOUN
ajbmeb-2872	78	18	in	in	ADP
ajbmeb-2872	78	19	business	business	NOUN
ajbmeb-2872	78	20	transactions	transaction	NOUN
ajbmeb-2872	78	21	and	and	CCONJ
ajbmeb-2872	78	22	the	the	DET
ajbmeb-2872	78	23	compatibility	compatibility	NOUN
ajbmeb-2872	78	24	of	of	ADP
ajbmeb-2872	78	25	purchases	purchase	NOUN
ajbmeb-2872	78	26	documented	document	VERB
ajbmeb-2872	78	27	through	through	ADP
ajbmeb-2872	78	28	these	these	DET
ajbmeb-2872	78	29	tools	tool	NOUN
ajbmeb-2872	78	30	with	with	ADP
ajbmeb-2872	78	31	realizations	realization	NOUN
ajbmeb-2872	78	32	.	.	PUNCT
ajbmeb-2872	79	1	in	in	ADP
ajbmeb-2872	79	2	scientific	scientific	ADJ
ajbmeb-2872	79	3	theory	theory	NOUN
ajbmeb-2872	79	4	,	,	PUNCT
ajbmeb-2872	79	5	this	this	DET
ajbmeb-2872	79	6	indicator	indicator	NOUN
ajbmeb-2872	79	7	is	be	AUX
ajbmeb-2872	79	8	recognized	recognize	VERB
ajbmeb-2872	79	9	as	as	ADP
ajbmeb-2872	79	10	a	a	DET
ajbmeb-2872	79	11	mechanism	mechanism	NOUN
ajbmeb-2872	79	12	that	that	PRON
ajbmeb-2872	79	13	ensures	ensure	VERB
ajbmeb-2872	79	14	digital	digital	ADJ
ajbmeb-2872	79	15	fiscal	fiscal	ADJ
ajbmeb-2872	79	16	discipline	discipline	NOUN
ajbmeb-2872	79	17	,	,	PUNCT
ajbmeb-2872	79	18	tax	tax	NOUN
ajbmeb-2872	79	19	transparency	transparency	NOUN
ajbmeb-2872	79	20	and	and	CCONJ
ajbmeb-2872	79	21	the	the	DET
ajbmeb-2872	79	22	legitimacy	legitimacy	NOUN
ajbmeb-2872	79	23	of	of	ADP
ajbmeb-2872	79	24	transactions	transaction	NOUN
ajbmeb-2872	79	25	with	with	ADP
ajbmeb-2872	79	26	counterparties	counterpartie	NOUN
ajbmeb-2872	79	27	.	.	PUNCT
ajbmeb-2872	80	1	the	the	DET
ajbmeb-2872	80	2	full	full	ADJ
ajbmeb-2872	80	3	and	and	CCONJ
ajbmeb-2872	80	4	timely	timely	ADJ
ajbmeb-2872	80	5	formalization	formalization	NOUN
ajbmeb-2872	80	6	of	of	ADP
ajbmeb-2872	80	7	ehfs	ehfs	NOUN
ajbmeb-2872	80	8	allows	allow	VERB
ajbmeb-2872	80	9	the	the	DET
ajbmeb-2872	80	10	tax	tax	NOUN
ajbmeb-2872	80	11	authorities	authority	NOUN
ajbmeb-2872	80	12	to	to	PART
ajbmeb-2872	80	13	conduct	conduct	VERB
ajbmeb-2872	80	14	automated	automated	ADJ
ajbmeb-2872	80	15	monitoring	monitoring	NOUN
ajbmeb-2872	80	16	,	,	PUNCT
ajbmeb-2872	80	17	which	which	PRON
ajbmeb-2872	80	18	is	be	AUX
ajbmeb-2872	80	19	an	an	DET
ajbmeb-2872	80	20	important	important	ADJ
ajbmeb-2872	80	21	tool	tool	NOUN
ajbmeb-2872	80	22	in	in	ADP
ajbmeb-2872	80	23	determining	determine	VERB
ajbmeb-2872	80	24	cases	case	NOUN
ajbmeb-2872	80	25	of	of	ADP
ajbmeb-2872	80	26	illegal	illegal	ADJ
ajbmeb-2872	80	27	trade	trade	NOUN
ajbmeb-2872	80	28	,	,	PUNCT
ajbmeb-2872	80	29	hiding	hiding	NOUN
ajbmeb-2872	80	30	receipts	receipt	NOUN
ajbmeb-2872	80	31	and	and	CCONJ
ajbmeb-2872	80	32	the	the	DET
ajbmeb-2872	80	33	use	use	NOUN
ajbmeb-2872	80	34	of	of	ADP
ajbmeb-2872	80	35	fake	fake	ADJ
ajbmeb-2872	80	36	enterprises	enterprise	NOUN
ajbmeb-2872	80	37	.	.	PUNCT
ajbmeb-2872	81	1	from	from	ADP
ajbmeb-2872	81	2	a	a	DET
ajbmeb-2872	81	3	practical	practical	ADJ
ajbmeb-2872	81	4	point	point	NOUN
ajbmeb-2872	81	5	of	of	ADP
ajbmeb-2872	81	6	view	view	NOUN
ajbmeb-2872	81	7	,	,	PUNCT
ajbmeb-2872	81	8	the	the	DET
ajbmeb-2872	81	9	percentage	percentage	NOUN
ajbmeb-2872	81	10	ratio	ratio	NOUN
ajbmeb-2872	81	11	is	be	AUX
ajbmeb-2872	81	12	determined	determine	VERB
ajbmeb-2872	81	13	on	on	ADP
ajbmeb-2872	81	14	the	the	DET
ajbmeb-2872	81	15	subsequent	subsequent	ADJ
ajbmeb-2872	81	16	realization	realization	NOUN
ajbmeb-2872	81	17	of	of	ADP
ajbmeb-2872	81	18	the	the	DET
ajbmeb-2872	81	19	purchased	purchase	VERB
ajbmeb-2872	81	20	goods	good	NOUN
ajbmeb-2872	81	21	.	.	PUNCT
ajbmeb-2872	82	1	rating	rating	NOUN
ajbmeb-2872	82	2	scores	score	NOUN
ajbmeb-2872	82	3	on	on	ADP
ajbmeb-2872	82	4	unrealized	unrealized	ADJ
ajbmeb-2872	82	5	goods	good	NOUN
ajbmeb-2872	82	6	american	american	PROPN
ajbmeb-2872	82	7	journal	journal	PROPN
ajbmeb-2872	82	8	of	of	ADP
ajbmeb-2872	82	9	business	business	NOUN
ajbmeb-2872	82	10	management	management	NOUN
ajbmeb-2872	82	11	,	,	PUNCT
ajbmeb-2872	82	12	economics	economic	NOUN
ajbmeb-2872	82	13	and	and	CCONJ
ajbmeb-2872	82	14	banking	banking	NOUN
ajbmeb-2872	82	15	volume	volume	NOUN
ajbmeb-2872	82	16	35	35	NUM
ajbmeb-2872	82	17	april	april	PROPN
ajbmeb-2872	82	18	2025	2025	NUM
ajbmeb-2872	83	1	p	p	NOUN
ajbmeb-2872	83	2	a	a	DET
ajbmeb-2872	83	3	g	g	NOUN
ajbmeb-2872	83	4	e	e	NOUN
ajbmeb-2872	83	5	|	|	ADV
ajbmeb-2872	83	6	93	93	NUM
ajbmeb-2872	83	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2872	83	8	of	of	ADP
ajbmeb-2872	83	9	70	70	NUM
ajbmeb-2872	83	10	%	%	NOUN
ajbmeb-2872	83	11	or	or	CCONJ
ajbmeb-2872	83	12	more	more	ADJ
ajbmeb-2872	83	13	will	will	AUX
ajbmeb-2872	83	14	be	be	AUX
ajbmeb-2872	83	15	reduced	reduce	VERB
ajbmeb-2872	83	16	,	,	PUNCT
ajbmeb-2872	83	17	since	since	SCONJ
ajbmeb-2872	83	18	this	this	DET
ajbmeb-2872	83	19	situation	situation	NOUN
ajbmeb-2872	83	20	indicates	indicate	VERB
ajbmeb-2872	83	21	the	the	DET
ajbmeb-2872	83	22	possibility	possibility	NOUN
ajbmeb-2872	83	23	of	of	ADP
ajbmeb-2872	83	24	artificial	artificial	ADJ
ajbmeb-2872	83	25	inflation	inflation	NOUN
ajbmeb-2872	83	26	of	of	ADP
ajbmeb-2872	83	27	internal	internal	ADJ
ajbmeb-2872	83	28	consumption	consumption	NOUN
ajbmeb-2872	83	29	,	,	PUNCT
ajbmeb-2872	83	30	hiding	hiding	NOUN
ajbmeb-2872	83	31	reserves	reserve	NOUN
ajbmeb-2872	83	32	or	or	CCONJ
ajbmeb-2872	83	33	performing	perform	VERB
ajbmeb-2872	83	34	fake	fake	ADJ
ajbmeb-2872	83	35	transactions	transaction	NOUN
ajbmeb-2872	83	36	.	.	PUNCT
ajbmeb-2872	84	1	therefore	therefore	ADV
ajbmeb-2872	84	2	,	,	PUNCT
ajbmeb-2872	84	3	the	the	DET
ajbmeb-2872	84	4	ehf	ehf	PROPN
ajbmeb-2872	84	5	criterion	criterion	NOUN
ajbmeb-2872	84	6	is	be	AUX
ajbmeb-2872	84	7	evaluated	evaluate	VERB
ajbmeb-2872	84	8	as	as	ADP
ajbmeb-2872	84	9	an	an	DET
ajbmeb-2872	84	10	indicator	indicator	NOUN
ajbmeb-2872	84	11	with	with	ADP
ajbmeb-2872	84	12	a	a	DET
ajbmeb-2872	84	13	high	high	ADJ
ajbmeb-2872	84	14	weight	weight	NOUN
ajbmeb-2872	84	15	in	in	ADP
ajbmeb-2872	84	16	the	the	DET
ajbmeb-2872	84	17	rating	rating	NOUN
ajbmeb-2872	84	18	system	system	NOUN
ajbmeb-2872	84	19	.	.	PUNCT
ajbmeb-2872	85	1	elimination	elimination	NOUN
ajbmeb-2872	85	2	of	of	ADP
ajbmeb-2872	85	3	shortcomings	shortcoming	NOUN
ajbmeb-2872	85	4	.	.	PUNCT
ajbmeb-2872	86	1	this	this	DET
ajbmeb-2872	86	2	indicator	indicator	NOUN
ajbmeb-2872	86	3	measures	measure	VERB
ajbmeb-2872	86	4	the	the	DET
ajbmeb-2872	86	5	quality	quality	NOUN
ajbmeb-2872	86	6	and	and	CCONJ
ajbmeb-2872	86	7	speed	speed	NOUN
ajbmeb-2872	86	8	of	of	ADP
ajbmeb-2872	86	9	the	the	DET
ajbmeb-2872	86	10	reaction	reaction	NOUN
ajbmeb-2872	86	11	indicated	indicate	VERB
ajbmeb-2872	86	12	by	by	ADP
ajbmeb-2872	86	13	the	the	DET
ajbmeb-2872	86	14	business	business	NOUN
ajbmeb-2872	86	15	entity	entity	NOUN
ajbmeb-2872	86	16	in	in	ADP
ajbmeb-2872	86	17	relation	relation	NOUN
ajbmeb-2872	86	18	to	to	ADP
ajbmeb-2872	86	19	the	the	DET
ajbmeb-2872	86	20	shortcomings	shortcoming	NOUN
ajbmeb-2872	86	21	identified	identify	VERB
ajbmeb-2872	86	22	by	by	ADP
ajbmeb-2872	86	23	the	the	DET
ajbmeb-2872	86	24	tax	tax	NOUN
ajbmeb-2872	86	25	authorities	authority	NOUN
ajbmeb-2872	86	26	.	.	PUNCT
ajbmeb-2872	87	1	in	in	ADP
ajbmeb-2872	87	2	scientific	scientific	ADJ
ajbmeb-2872	87	3	theory	theory	NOUN
ajbmeb-2872	87	4	,	,	PUNCT
ajbmeb-2872	87	5	this	this	DET
ajbmeb-2872	87	6	indicator	indicator	NOUN
ajbmeb-2872	87	7	represents	represent	VERB
ajbmeb-2872	87	8	the	the	DET
ajbmeb-2872	87	9	level	level	NOUN
ajbmeb-2872	87	10	of	of	ADP
ajbmeb-2872	87	11	institutional	institutional	ADJ
ajbmeb-2872	87	12	subordination	subordination	NOUN
ajbmeb-2872	87	13	and	and	CCONJ
ajbmeb-2872	87	14	fiscal	fiscal	ADJ
ajbmeb-2872	87	15	responsibility	responsibility	NOUN
ajbmeb-2872	87	16	.	.	PUNCT
ajbmeb-2872	88	1	the	the	DET
ajbmeb-2872	88	2	voluntary	voluntary	ADJ
ajbmeb-2872	88	3	,	,	PUNCT
ajbmeb-2872	88	4	set	set	ADJ
ajbmeb-2872	88	5	deadlines	deadline	NOUN
ajbmeb-2872	88	6	,	,	PUNCT
ajbmeb-2872	88	7	and	and	CCONJ
ajbmeb-2872	88	8	total	total	ADJ
ajbmeb-2872	88	9	elimination	elimination	NOUN
ajbmeb-2872	88	10	of	of	ADP
ajbmeb-2872	88	11	deficiencies	deficiency	NOUN
ajbmeb-2872	88	12	indicate	indicate	VERB
ajbmeb-2872	88	13	the	the	DET
ajbmeb-2872	88	14	reliability	reliability	NOUN
ajbmeb-2872	88	15	of	of	ADP
ajbmeb-2872	88	16	the	the	DET
ajbmeb-2872	88	17	subject	subject	NOUN
ajbmeb-2872	88	18	in	in	ADP
ajbmeb-2872	88	19	the	the	DET
ajbmeb-2872	88	20	tax	tax	NOUN
ajbmeb-2872	88	21	-	-	PUNCT
ajbmeb-2872	88	22	legal	legal	ADJ
ajbmeb-2872	88	23	environment	environment	NOUN
ajbmeb-2872	88	24	.	.	PUNCT
ajbmeb-2872	89	1	in	in	ADP
ajbmeb-2872	89	2	practical	practical	ADJ
ajbmeb-2872	89	3	terms	term	NOUN
ajbmeb-2872	89	4	,	,	PUNCT
ajbmeb-2872	89	5	this	this	DET
ajbmeb-2872	89	6	indicator	indicator	NOUN
ajbmeb-2872	89	7	is	be	AUX
ajbmeb-2872	89	8	determined	determine	VERB
ajbmeb-2872	89	9	by	by	ADP
ajbmeb-2872	89	10	the	the	DET
ajbmeb-2872	89	11	analysis	analysis	NOUN
ajbmeb-2872	89	12	of	of	ADP
ajbmeb-2872	89	13	cases	case	NOUN
ajbmeb-2872	89	14	determined	determine	VERB
ajbmeb-2872	89	15	through	through	ADP
ajbmeb-2872	89	16	the	the	DET
ajbmeb-2872	89	17	information	information	NOUN
ajbmeb-2872	89	18	systems	system	NOUN
ajbmeb-2872	89	19	of	of	ADP
ajbmeb-2872	89	20	the	the	DET
ajbmeb-2872	89	21	tax	tax	NOUN
ajbmeb-2872	89	22	authorities	authority	NOUN
ajbmeb-2872	89	23	,	,	PUNCT
ajbmeb-2872	89	24	and	and	CCONJ
ajbmeb-2872	89	25	the	the	DET
ajbmeb-2872	89	26	scores	score	NOUN
ajbmeb-2872	89	27	are	be	AUX
ajbmeb-2872	89	28	based	base	VERB
ajbmeb-2872	89	29	on	on	ADP
ajbmeb-2872	89	30	the	the	DET
ajbmeb-2872	89	31	following	follow	VERB
ajbmeb-2872	89	32	criteria	criterion	NOUN
ajbmeb-2872	89	33	:	:	PUNCT
ajbmeb-2872	89	34	if	if	SCONJ
ajbmeb-2872	89	35	there	there	PRON
ajbmeb-2872	89	36	are	be	VERB
ajbmeb-2872	89	37	no	no	DET
ajbmeb-2872	89	38	shortcomings	shortcoming	NOUN
ajbmeb-2872	89	39	or	or	CCONJ
ajbmeb-2872	89	40	they	they	PRON
ajbmeb-2872	89	41	are	be	AUX
ajbmeb-2872	89	42	fundamentally	fundamentally	ADV
ajbmeb-2872	89	43	rejected	reject	VERB
ajbmeb-2872	89	44	–	–	PUNCT
ajbmeb-2872	89	45	10	10	NUM
ajbmeb-2872	89	46	points	point	NOUN
ajbmeb-2872	89	47	,	,	PUNCT
ajbmeb-2872	89	48	if	if	SCONJ
ajbmeb-2872	89	49	voluntarily	voluntarily	ADV
ajbmeb-2872	89	50	eliminated	eliminate	VERB
ajbmeb-2872	89	51	–	–	PUNCT
ajbmeb-2872	89	52	7	7	NUM
ajbmeb-2872	89	53	points	point	NOUN
ajbmeb-2872	89	54	,	,	PUNCT
ajbmeb-2872	89	55	if	if	SCONJ
ajbmeb-2872	89	56	the	the	DET
ajbmeb-2872	89	57	tax	tax	NOUN
ajbmeb-2872	89	58	audit	audit	NOUN
ajbmeb-2872	89	59	is	be	AUX
ajbmeb-2872	89	60	eliminated	eliminate	VERB
ajbmeb-2872	89	61	by	by	ADP
ajbmeb-2872	89	62	appointment	appointment	NOUN
ajbmeb-2872	89	63	–	–	PUNCT
ajbmeb-2872	89	64	5	5	NUM
ajbmeb-2872	89	65	points	point	NOUN
ajbmeb-2872	89	66	.	.	PUNCT
ajbmeb-2872	90	1	through	through	ADP
ajbmeb-2872	90	2	this	this	DET
ajbmeb-2872	90	3	criterion	criterion	NOUN
ajbmeb-2872	90	4	,	,	PUNCT
ajbmeb-2872	90	5	the	the	DET
ajbmeb-2872	90	6	rating	rating	NOUN
ajbmeb-2872	90	7	system	system	NOUN
ajbmeb-2872	90	8	assesses	assess	VERB
ajbmeb-2872	90	9	the	the	DET
ajbmeb-2872	90	10	level	level	NOUN
ajbmeb-2872	90	11	of	of	ADP
ajbmeb-2872	90	12	self	self	NOUN
ajbmeb-2872	90	13	-	-	PUNCT
ajbmeb-2872	90	14	control	control	NOUN
ajbmeb-2872	90	15	,	,	PUNCT
ajbmeb-2872	90	16	tax	tax	NOUN
ajbmeb-2872	90	17	responsibility	responsibility	NOUN
ajbmeb-2872	90	18	awareness	awareness	NOUN
ajbmeb-2872	90	19	and	and	CCONJ
ajbmeb-2872	90	20	legal	legal	ADJ
ajbmeb-2872	90	21	awareness	awareness	NOUN
ajbmeb-2872	90	22	of	of	ADP
ajbmeb-2872	90	23	the	the	DET
ajbmeb-2872	90	24	subjects	subject	NOUN
ajbmeb-2872	90	25	.	.	PUNCT
ajbmeb-2872	91	1	in	in	ADP
ajbmeb-2872	91	2	determining	determine	VERB
ajbmeb-2872	91	3	the	the	DET
ajbmeb-2872	91	4	stability	stability	NOUN
ajbmeb-2872	91	5	rating	rating	NOUN
ajbmeb-2872	91	6	of	of	ADP
ajbmeb-2872	91	7	business	business	NOUN
ajbmeb-2872	91	8	entities	entity	NOUN
ajbmeb-2872	91	9	,	,	PUNCT
ajbmeb-2872	91	10	a	a	DET
ajbmeb-2872	91	11	block	block	NOUN
ajbmeb-2872	91	12	of	of	ADP
ajbmeb-2872	91	13	general	general	ADJ
ajbmeb-2872	91	14	indicators	indicator	NOUN
ajbmeb-2872	91	15	is	be	AUX
ajbmeb-2872	91	16	of	of	ADP
ajbmeb-2872	91	17	strategic	strategic	ADJ
ajbmeb-2872	91	18	importance	importance	NOUN
ajbmeb-2872	91	19	,	,	PUNCT
ajbmeb-2872	91	20	which	which	PRON
ajbmeb-2872	91	21	allows	allow	VERB
ajbmeb-2872	91	22	a	a	DET
ajbmeb-2872	91	23	comprehensive	comprehensive	ADJ
ajbmeb-2872	91	24	assessment	assessment	NOUN
ajbmeb-2872	91	25	of	of	ADP
ajbmeb-2872	91	26	the	the	DET
ajbmeb-2872	91	27	financial	financial	ADJ
ajbmeb-2872	91	28	stability	stability	NOUN
ajbmeb-2872	91	29	,	,	PUNCT
ajbmeb-2872	91	30	fiscal	fiscal	ADJ
ajbmeb-2872	91	31	discipline	discipline	NOUN
ajbmeb-2872	91	32	,	,	PUNCT
ajbmeb-2872	91	33	social	social	ADJ
ajbmeb-2872	91	34	responsibility	responsibility	NOUN
ajbmeb-2872	91	35	and	and	CCONJ
ajbmeb-2872	91	36	infrastructure	infrastructure	NOUN
ajbmeb-2872	91	37	capabilities	capability	NOUN
ajbmeb-2872	91	38	of	of	ADP
ajbmeb-2872	91	39	the	the	DET
ajbmeb-2872	91	40	enterprise	enterprise	NOUN
ajbmeb-2872	91	41	.	.	PUNCT
ajbmeb-2872	92	1	especially	especially	ADV
ajbmeb-2872	92	2	in	in	ADP
ajbmeb-2872	92	3	ebit	ebit	NOUN
ajbmeb-2872	92	4	,	,	PUNCT
ajbmeb-2872	92	5	indicators	indicator	NOUN
ajbmeb-2872	92	6	of	of	ADP
ajbmeb-2872	92	7	profitability	profitability	NOUN
ajbmeb-2872	92	8	and	and	CCONJ
ajbmeb-2872	92	9	tax	tax	NOUN
ajbmeb-2872	92	10	discipline	discipline	NOUN
ajbmeb-2872	92	11	are	be	AUX
ajbmeb-2872	92	12	one	one	NUM
ajbmeb-2872	92	13	of	of	ADP
ajbmeb-2872	92	14	the	the	DET
ajbmeb-2872	92	15	main	main	ADJ
ajbmeb-2872	92	16	pillars	pillar	NOUN
ajbmeb-2872	92	17	of	of	ADP
ajbmeb-2872	92	18	the	the	DET
ajbmeb-2872	92	19	rating	rating	NOUN
ajbmeb-2872	92	20	system	system	NOUN
ajbmeb-2872	92	21	and	and	CCONJ
ajbmeb-2872	92	22	represent	represent	VERB
ajbmeb-2872	92	23	the	the	DET
ajbmeb-2872	92	24	economic	economic	ADJ
ajbmeb-2872	92	25	potential	potential	NOUN
ajbmeb-2872	92	26	of	of	ADP
ajbmeb-2872	92	27	the	the	DET
ajbmeb-2872	92	28	enterprise	enterprise	NOUN
ajbmeb-2872	92	29	and	and	CCONJ
ajbmeb-2872	92	30	the	the	DET
ajbmeb-2872	92	31	level	level	NOUN
ajbmeb-2872	92	32	of	of	ADP
ajbmeb-2872	92	33	compliance	compliance	NOUN
ajbmeb-2872	92	34	with	with	ADP
ajbmeb-2872	92	35	the	the	DET
ajbmeb-2872	92	36	laws	law	NOUN
ajbmeb-2872	92	37	.	.	PUNCT
ajbmeb-2872	93	1	each	each	PRON
ajbmeb-2872	93	2	of	of	ADP
ajbmeb-2872	93	3	these	these	DET
ajbmeb-2872	93	4	general	general	ADJ
ajbmeb-2872	93	5	criteria	criterion	NOUN
ajbmeb-2872	93	6	ensures	ensure	VERB
ajbmeb-2872	93	7	an	an	DET
ajbmeb-2872	93	8	objective	objective	ADJ
ajbmeb-2872	93	9	and	and	CCONJ
ajbmeb-2872	93	10	complex	complex	ADJ
ajbmeb-2872	93	11	formation	formation	NOUN
ajbmeb-2872	93	12	of	of	ADP
ajbmeb-2872	93	13	the	the	DET
ajbmeb-2872	93	14	rating	rating	NOUN
ajbmeb-2872	93	15	.	.	PUNCT
ajbmeb-2872	94	1	by	by	ADP
ajbmeb-2872	94	2	evaluating	evaluate	VERB
ajbmeb-2872	94	3	them	they	PRON
ajbmeb-2872	94	4	perfectly	perfectly	ADV
ajbmeb-2872	94	5	,	,	PUNCT
ajbmeb-2872	94	6	the	the	DET
ajbmeb-2872	94	7	chances	chance	NOUN
ajbmeb-2872	94	8	of	of	ADP
ajbmeb-2872	94	9	ensuring	ensure	VERB
ajbmeb-2872	94	10	a	a	DET
ajbmeb-2872	94	11	healthy	healthy	ADJ
ajbmeb-2872	94	12	business	business	NOUN
ajbmeb-2872	94	13	environment	environment	NOUN
ajbmeb-2872	94	14	and	and	CCONJ
ajbmeb-2872	94	15	fiscal	fiscal	ADJ
ajbmeb-2872	94	16	discipline	discipline	NOUN
ajbmeb-2872	94	17	in	in	ADP
ajbmeb-2872	94	18	the	the	DET
ajbmeb-2872	94	19	country	country	NOUN
ajbmeb-2872	94	20	increase	increase	NOUN
ajbmeb-2872	94	21	.	.	PUNCT
ajbmeb-2872	95	1	for	for	ADP
ajbmeb-2872	95	2	this	this	DET
ajbmeb-2872	95	3	reason	reason	NOUN
ajbmeb-2872	95	4	,	,	PUNCT
ajbmeb-2872	95	5	it	it	PRON
ajbmeb-2872	95	6	is	be	AUX
ajbmeb-2872	95	7	necessary	necessary	ADJ
ajbmeb-2872	95	8	that	that	SCONJ
ajbmeb-2872	95	9	these	these	DET
ajbmeb-2872	95	10	criteria	criterion	NOUN
ajbmeb-2872	95	11	are	be	AUX
ajbmeb-2872	95	12	focused	focus	VERB
ajbmeb-2872	95	13	in	in	ADP
ajbmeb-2872	95	14	the	the	DET
ajbmeb-2872	95	15	rating	rating	NOUN
ajbmeb-2872	95	16	assessment	assessment	NOUN
ajbmeb-2872	95	17	.	.	PUNCT
ajbmeb-2872	96	1	in	in	ADP
ajbmeb-2872	96	2	the	the	DET
ajbmeb-2872	96	3	formation	formation	NOUN
ajbmeb-2872	96	4	of	of	ADP
ajbmeb-2872	96	5	the	the	DET
ajbmeb-2872	96	6	stability	stability	NOUN
ajbmeb-2872	96	7	rating	rating	NOUN
ajbmeb-2872	96	8	of	of	ADP
ajbmeb-2872	96	9	business	business	NOUN
ajbmeb-2872	96	10	entities	entity	NOUN
ajbmeb-2872	96	11	,	,	PUNCT
ajbmeb-2872	96	12	not	not	PART
ajbmeb-2872	96	13	only	only	ADV
ajbmeb-2872	96	14	their	their	PRON
ajbmeb-2872	96	15	positive	positive	ADJ
ajbmeb-2872	96	16	activities	activity	NOUN
ajbmeb-2872	96	17	are	be	AUX
ajbmeb-2872	96	18	taken	take	VERB
ajbmeb-2872	96	19	into	into	ADP
ajbmeb-2872	96	20	account	account	NOUN
ajbmeb-2872	96	21	,	,	PUNCT
ajbmeb-2872	96	22	but	but	CCONJ
ajbmeb-2872	96	23	also	also	ADV
ajbmeb-2872	96	24	negative	negative	ADJ
ajbmeb-2872	96	25	situations	situation	NOUN
ajbmeb-2872	96	26	in	in	ADP
ajbmeb-2872	96	27	the	the	DET
ajbmeb-2872	96	28	financial	financial	ADJ
ajbmeb-2872	96	29	,	,	PUNCT
ajbmeb-2872	96	30	institutional	institutional	ADJ
ajbmeb-2872	96	31	and	and	CCONJ
ajbmeb-2872	96	32	fiscal	fiscal	ADJ
ajbmeb-2872	96	33	discipline	discipline	NOUN
ajbmeb-2872	96	34	.	.	PUNCT
ajbmeb-2872	97	1	in	in	ADP
ajbmeb-2872	97	2	particular	particular	ADJ
ajbmeb-2872	97	3	,	,	PUNCT
ajbmeb-2872	97	4	the	the	DET
ajbmeb-2872	97	5	low	low	ADJ
ajbmeb-2872	97	6	rating	rating	NOUN
ajbmeb-2872	97	7	of	of	ADP
ajbmeb-2872	97	8	enterprises	enterprise	NOUN
ajbmeb-2872	97	9	with	with	ADP
ajbmeb-2872	97	10	certain	certain	ADJ
ajbmeb-2872	97	11	signs	sign	NOUN
ajbmeb-2872	97	12	of	of	ADP
ajbmeb-2872	97	13	risk	risk	NOUN
ajbmeb-2872	97	14	acts	act	VERB
ajbmeb-2872	97	15	as	as	ADP
ajbmeb-2872	97	16	a	a	DET
ajbmeb-2872	97	17	penal	penal	ADJ
ajbmeb-2872	97	18	(	(	PUNCT
ajbmeb-2872	97	19	punitive	punitive	ADJ
ajbmeb-2872	97	20	)	)	PUNCT
ajbmeb-2872	97	21	component	component	NOUN
ajbmeb-2872	97	22	of	of	ADP
ajbmeb-2872	97	23	the	the	DET
ajbmeb-2872	97	24	rating	rating	NOUN
ajbmeb-2872	97	25	system	system	NOUN
ajbmeb-2872	97	26	.	.	PUNCT
ajbmeb-2872	98	1	through	through	ADP
ajbmeb-2872	98	2	these	these	DET
ajbmeb-2872	98	3	indicators	indicator	NOUN
ajbmeb-2872	98	4	,	,	PUNCT
ajbmeb-2872	98	5	instability	instability	NOUN
ajbmeb-2872	98	6	in	in	ADP
ajbmeb-2872	98	7	the	the	DET
ajbmeb-2872	98	8	activities	activity	NOUN
ajbmeb-2872	98	9	of	of	ADP
ajbmeb-2872	98	10	the	the	DET
ajbmeb-2872	98	11	subjects	subject	NOUN
ajbmeb-2872	98	12	,	,	PUNCT
ajbmeb-2872	98	13	risk	risk	NOUN
ajbmeb-2872	98	14	of	of	ADP
ajbmeb-2872	98	15	violations	violation	NOUN
ajbmeb-2872	98	16	or	or	CCONJ
ajbmeb-2872	98	17	lack	lack	NOUN
ajbmeb-2872	98	18	of	of	ADP
ajbmeb-2872	98	19	transparency	transparency	NOUN
ajbmeb-2872	98	20	are	be	AUX
ajbmeb-2872	98	21	identified	identify	VERB
ajbmeb-2872	98	22	,	,	PUNCT
ajbmeb-2872	98	23	and	and	CCONJ
ajbmeb-2872	98	24	these	these	DET
ajbmeb-2872	98	25	cases	case	NOUN
ajbmeb-2872	98	26	cause	cause	VERB
ajbmeb-2872	98	27	a	a	DET
ajbmeb-2872	98	28	decrease	decrease	NOUN
ajbmeb-2872	98	29	in	in	ADP
ajbmeb-2872	98	30	rating	rating	NOUN
ajbmeb-2872	98	31	scores	score	NOUN
ajbmeb-2872	98	32	.	.	PUNCT
ajbmeb-2872	99	1	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	99	2	's	's	PART
ajbmeb-2872	99	3	sustainability	sustainability	NOUN
ajbmeb-2872	99	4	rating	rating	NOUN
ajbmeb-2872	99	5	system	system	NOUN
ajbmeb-2872	99	6	has	have	VERB
ajbmeb-2872	99	7	the	the	DET
ajbmeb-2872	99	8	following	follow	VERB
ajbmeb-2872	99	9	peculiarities	peculiarity	NOUN
ajbmeb-2872	99	10	when	when	SCONJ
ajbmeb-2872	99	11	methodologically	methodologically	ADV
ajbmeb-2872	99	12	compared	compare	VERB
ajbmeb-2872	99	13	to	to	ADP
ajbmeb-2872	99	14	the	the	DET
ajbmeb-2872	99	15	international	international	ADJ
ajbmeb-2872	99	16	ranking	ranking	NOUN
ajbmeb-2872	99	17	models	model	NOUN
ajbmeb-2872	99	18	considered	consider	VERB
ajbmeb-2872	99	19	above	above	ADV
ajbmeb-2872	99	20	:	:	PUNCT
ajbmeb-2872	99	21	*	*	PUNCT
ajbmeb-2872	99	22	rating	rating	NOUN
ajbmeb-2872	99	23	criteria	criterion	NOUN
ajbmeb-2872	99	24	are	be	AUX
ajbmeb-2872	99	25	based	base	VERB
ajbmeb-2872	99	26	on	on	ADP
ajbmeb-2872	99	27	information	information	NOUN
ajbmeb-2872	99	28	collected	collect	VERB
ajbmeb-2872	99	29	through	through	ADP
ajbmeb-2872	99	30	automated	automate	VERB
ajbmeb-2872	99	31	analytical	analytical	ADJ
ajbmeb-2872	99	32	platforms	platform	NOUN
ajbmeb-2872	99	33	,	,	PUNCT
ajbmeb-2872	99	34	integrated	integrate	VERB
ajbmeb-2872	99	35	into	into	ADP
ajbmeb-2872	99	36	tax	tax	NOUN
ajbmeb-2872	99	37	information	information	NOUN
ajbmeb-2872	99	38	systems	system	NOUN
ajbmeb-2872	99	39	formed	form	VERB
ajbmeb-2872	99	40	by	by	ADP
ajbmeb-2872	99	41	the	the	DET
ajbmeb-2872	99	42	bodies	body	NOUN
ajbmeb-2872	99	43	of	of	ADP
ajbmeb-2872	99	44	the	the	DET
ajbmeb-2872	99	45	state	state	NOUN
ajbmeb-2872	99	46	tax	tax	NOUN
ajbmeb-2872	99	47	service	service	NOUN
ajbmeb-2872	99	48	of	of	ADP
ajbmeb-2872	99	49	the	the	DET
ajbmeb-2872	99	50	republic	republic	NOUN
ajbmeb-2872	99	51	of	of	ADP
ajbmeb-2872	99	52	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	99	53	.	.	PUNCT
ajbmeb-2872	100	1	this	this	DET
ajbmeb-2872	100	2	approach	approach	NOUN
ajbmeb-2872	100	3	ensures	ensure	VERB
ajbmeb-2872	100	4	minimization	minimization	NOUN
ajbmeb-2872	100	5	of	of	ADP
ajbmeb-2872	100	6	the	the	DET
ajbmeb-2872	100	7	human	human	ADJ
ajbmeb-2872	100	8	factor	factor	NOUN
ajbmeb-2872	100	9	in	in	ADP
ajbmeb-2872	100	10	the	the	DET
ajbmeb-2872	100	11	rating	rating	NOUN
ajbmeb-2872	100	12	assessment	assessment	NOUN
ajbmeb-2872	100	13	process	process	NOUN
ajbmeb-2872	100	14	,	,	PUNCT
ajbmeb-2872	100	15	real	real	ADJ
ajbmeb-2872	100	16	-	-	PUNCT
ajbmeb-2872	100	17	time	time	NOUN
ajbmeb-2872	100	18	monitoring	monitoring	NOUN
ajbmeb-2872	100	19	,	,	PUNCT
ajbmeb-2872	100	20	and	and	CCONJ
ajbmeb-2872	100	21	objective	objective	ADJ
ajbmeb-2872	100	22	assessment	assessment	NOUN
ajbmeb-2872	100	23	of	of	ADP
ajbmeb-2872	100	24	the	the	DET
ajbmeb-2872	100	25	subjects	subject	NOUN
ajbmeb-2872	100	26	'	'	PART
ajbmeb-2872	100	27	fiscal	fiscal	ADJ
ajbmeb-2872	100	28	discipline	discipline	NOUN
ajbmeb-2872	100	29	.	.	PUNCT
ajbmeb-2872	101	1	•	•	NOUN
ajbmeb-2872	101	2	each	each	DET
ajbmeb-2872	101	3	rating	rating	NOUN
ajbmeb-2872	101	4	indicator	indicator	NOUN
ajbmeb-2872	101	5	is	be	AUX
ajbmeb-2872	101	6	automatically	automatically	ADV
ajbmeb-2872	101	7	monitored	monitor	VERB
ajbmeb-2872	101	8	in	in	ADP
ajbmeb-2872	101	9	real	real	ADJ
ajbmeb-2872	101	10	time	time	NOUN
ajbmeb-2872	101	11	based	base	VERB
ajbmeb-2872	101	12	on	on	ADP
ajbmeb-2872	101	13	data	datum	NOUN
ajbmeb-2872	101	14	from	from	ADP
ajbmeb-2872	101	15	the	the	DET
ajbmeb-2872	101	16	state	state	NOUN
ajbmeb-2872	101	17	tax	tax	NOUN
ajbmeb-2872	101	18	committee	committee	NOUN
ajbmeb-2872	101	19	and	and	CCONJ
ajbmeb-2872	101	20	related	relate	VERB
ajbmeb-2872	101	21	information	information	NOUN
ajbmeb-2872	101	22	systems	system	NOUN
ajbmeb-2872	101	23	.	.	PUNCT
ajbmeb-2872	102	1	this	this	DET
ajbmeb-2872	102	2	process	process	NOUN
ajbmeb-2872	102	3	is	be	AUX
ajbmeb-2872	102	4	carried	carry	VERB
ajbmeb-2872	102	5	out	out	ADP
ajbmeb-2872	102	6	through	through	ADP
ajbmeb-2872	102	7	digital	digital	ADJ
ajbmeb-2872	102	8	traces	trace	NOUN
ajbmeb-2872	102	9	and	and	CCONJ
ajbmeb-2872	102	10	evaluated	evaluate	VERB
ajbmeb-2872	102	11	through	through	ADP
ajbmeb-2872	102	12	algorithms	algorithm	NOUN
ajbmeb-2872	102	13	that	that	PRON
ajbmeb-2872	102	14	work	work	VERB
ajbmeb-2872	102	15	without	without	ADP
ajbmeb-2872	102	16	human	human	ADJ
ajbmeb-2872	102	17	intervention	intervention	NOUN
ajbmeb-2872	102	18	,	,	PUNCT
ajbmeb-2872	102	19	which	which	PRON
ajbmeb-2872	102	20	ensures	ensure	VERB
ajbmeb-2872	102	21	impartiality	impartiality	NOUN
ajbmeb-2872	102	22	and	and	CCONJ
ajbmeb-2872	102	23	accuracy	accuracy	NOUN
ajbmeb-2872	102	24	in	in	ADP
ajbmeb-2872	102	25	the	the	DET
ajbmeb-2872	102	26	formation	formation	NOUN
ajbmeb-2872	102	27	of	of	ADP
ajbmeb-2872	102	28	the	the	DET
ajbmeb-2872	102	29	rating	rating	NOUN
ajbmeb-2872	102	30	.	.	PUNCT
ajbmeb-2872	103	1	•	•	NOUN
ajbmeb-2872	103	2	the	the	DET
ajbmeb-2872	103	3	system	system	NOUN
ajbmeb-2872	103	4	integrally	integrally	ADV
ajbmeb-2872	103	5	evaluates	evaluate	VERB
ajbmeb-2872	103	6	the	the	DET
ajbmeb-2872	103	7	indicators	indicator	NOUN
ajbmeb-2872	103	8	of	of	ADP
ajbmeb-2872	103	9	tax	tax	NOUN
ajbmeb-2872	103	10	discipline	discipline	NOUN
ajbmeb-2872	103	11	,	,	PUNCT
ajbmeb-2872	103	12	level	level	NOUN
ajbmeb-2872	103	13	of	of	ADP
ajbmeb-2872	103	14	digitalization	digitalization	NOUN
ajbmeb-2872	103	15	,	,	PUNCT
ajbmeb-2872	103	16	fiscal	fiscal	ADJ
ajbmeb-2872	103	17	stability	stability	NOUN
ajbmeb-2872	103	18	,	,	PUNCT
ajbmeb-2872	103	19	financial	financial	ADJ
ajbmeb-2872	103	20	transparency	transparency	NOUN
ajbmeb-2872	103	21	and	and	CCONJ
ajbmeb-2872	103	22	social	social	ADJ
ajbmeb-2872	103	23	responsibility	responsibility	NOUN
ajbmeb-2872	103	24	of	of	ADP
ajbmeb-2872	103	25	legal	legal	ADJ
ajbmeb-2872	103	26	entities	entity	NOUN
ajbmeb-2872	103	27	.	.	PUNCT
ajbmeb-2872	104	1	through	through	ADP
ajbmeb-2872	104	2	this	this	DET
ajbmeb-2872	104	3	approach	approach	NOUN
ajbmeb-2872	104	4	,	,	PUNCT
ajbmeb-2872	104	5	not	not	PART
ajbmeb-2872	104	6	only	only	ADV
ajbmeb-2872	104	7	the	the	DET
ajbmeb-2872	104	8	fulfillment	fulfillment	NOUN
ajbmeb-2872	104	9	of	of	ADP
ajbmeb-2872	104	10	tax	tax	NOUN
ajbmeb-2872	104	11	obligations	obligation	NOUN
ajbmeb-2872	104	12	,	,	PUNCT
ajbmeb-2872	104	13	but	but	CCONJ
ajbmeb-2872	104	14	also	also	ADV
ajbmeb-2872	104	15	the	the	DET
ajbmeb-2872	104	16	level	level	NOUN
ajbmeb-2872	104	17	of	of	ADP
ajbmeb-2872	104	18	overall	overall	ADJ
ajbmeb-2872	104	19	economic	economic	ADJ
ajbmeb-2872	104	20	and	and	CCONJ
ajbmeb-2872	104	21	social	social	ADJ
ajbmeb-2872	104	22	stability	stability	NOUN
ajbmeb-2872	104	23	of	of	ADP
ajbmeb-2872	104	24	the	the	DET
ajbmeb-2872	104	25	subject	subject	NOUN
ajbmeb-2872	104	26	is	be	AUX
ajbmeb-2872	104	27	analyzed	analyze	VERB
ajbmeb-2872	104	28	on	on	ADP
ajbmeb-2872	104	29	the	the	DET
ajbmeb-2872	104	30	basis	basis	NOUN
ajbmeb-2872	104	31	of	of	ADP
ajbmeb-2872	104	32	specific	specific	ADJ
ajbmeb-2872	104	33	indicators	indicator	NOUN
ajbmeb-2872	104	34	.	.	PUNCT
ajbmeb-2872	105	1	from	from	ADP
ajbmeb-2872	105	2	a	a	DET
ajbmeb-2872	105	3	scientific	scientific	ADJ
ajbmeb-2872	105	4	and	and	CCONJ
ajbmeb-2872	105	5	methodological	methodological	ADJ
ajbmeb-2872	105	6	point	point	NOUN
ajbmeb-2872	105	7	of	of	ADP
ajbmeb-2872	105	8	view	view	NOUN
ajbmeb-2872	105	9	,	,	PUNCT
ajbmeb-2872	105	10	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	105	11	's	's	PART
ajbmeb-2872	105	12	stability	stability	NOUN
ajbmeb-2872	105	13	rating	rating	NOUN
ajbmeb-2872	105	14	system	system	NOUN
ajbmeb-2872	105	15	differs	differ	VERB
ajbmeb-2872	105	16	significantly	significantly	ADV
ajbmeb-2872	105	17	from	from	ADP
ajbmeb-2872	105	18	global	global	ADJ
ajbmeb-2872	105	19	rating	rating	NOUN
ajbmeb-2872	105	20	systems	system	NOUN
ajbmeb-2872	105	21	such	such	ADJ
ajbmeb-2872	105	22	as	as	ADP
ajbmeb-2872	105	23	esg	esg	PROPN
ajbmeb-2872	105	24	and	and	CCONJ
ajbmeb-2872	105	25	doing	do	VERB
ajbmeb-2872	105	26	business	business	NOUN
ajbmeb-2872	105	27	in	in	ADP
ajbmeb-2872	105	28	terms	term	NOUN
ajbmeb-2872	105	29	of	of	ADP
ajbmeb-2872	105	30	its	its	PRON
ajbmeb-2872	105	31	main	main	ADJ
ajbmeb-2872	105	32	purpose	purpose	NOUN
ajbmeb-2872	105	33	,	,	PUNCT
ajbmeb-2872	105	34	evaluation	evaluation	NOUN
ajbmeb-2872	105	35	criteria	criterion	NOUN
ajbmeb-2872	105	36	and	and	CCONJ
ajbmeb-2872	105	37	base	base	NOUN
ajbmeb-2872	105	38	of	of	ADP
ajbmeb-2872	105	39	indicators	indicator	NOUN
ajbmeb-2872	105	40	used	use	VERB
ajbmeb-2872	105	41	.	.	PUNCT
ajbmeb-2872	106	1	the	the	DET
ajbmeb-2872	106	2	basis	basis	NOUN
ajbmeb-2872	106	3	of	of	ADP
ajbmeb-2872	106	4	this	this	DET
ajbmeb-2872	106	5	system	system	NOUN
ajbmeb-2872	106	6	is	be	AUX
ajbmeb-2872	106	7	aimed	aim	VERB
ajbmeb-2872	106	8	at	at	ADP
ajbmeb-2872	106	9	determining	determine	VERB
ajbmeb-2872	106	10	fiscal	fiscal	ADJ
ajbmeb-2872	106	11	american	american	ADJ
ajbmeb-2872	106	12	journal	journal	PROPN
ajbmeb-2872	106	13	of	of	ADP
ajbmeb-2872	106	14	business	business	NOUN
ajbmeb-2872	106	15	management	management	NOUN
ajbmeb-2872	106	16	,	,	PUNCT
ajbmeb-2872	106	17	economics	economic	NOUN
ajbmeb-2872	106	18	and	and	CCONJ
ajbmeb-2872	106	19	banking	banking	NOUN
ajbmeb-2872	106	20	volume	volume	NOUN
ajbmeb-2872	106	21	35	35	NUM
ajbmeb-2872	106	22	april	april	PROPN
ajbmeb-2872	106	23	2025	2025	NUM
ajbmeb-2872	106	24	p	p	NOUN
ajbmeb-2872	106	25	a	a	DET
ajbmeb-2872	106	26	g	g	NOUN
ajbmeb-2872	106	27	e	e	PROPN
ajbmeb-2872	106	28	|	|	ADV
ajbmeb-2872	106	29	94	94	NUM
ajbmeb-2872	106	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2872	106	31	activity	activity	NOUN
ajbmeb-2872	106	32	,	,	PUNCT
ajbmeb-2872	106	33	the	the	DET
ajbmeb-2872	106	34	quality	quality	NOUN
ajbmeb-2872	106	35	of	of	ADP
ajbmeb-2872	106	36	the	the	DET
ajbmeb-2872	106	37	fulfillment	fulfillment	NOUN
ajbmeb-2872	106	38	of	of	ADP
ajbmeb-2872	106	39	tax	tax	NOUN
ajbmeb-2872	106	40	obligations	obligation	NOUN
ajbmeb-2872	106	41	,	,	PUNCT
ajbmeb-2872	106	42	the	the	DET
ajbmeb-2872	106	43	culture	culture	NOUN
ajbmeb-2872	106	44	of	of	ADP
ajbmeb-2872	106	45	maintaining	maintain	VERB
ajbmeb-2872	106	46	digital	digital	ADJ
ajbmeb-2872	106	47	reporting	reporting	NOUN
ajbmeb-2872	106	48	and	and	CCONJ
ajbmeb-2872	106	49	economic	economic	ADJ
ajbmeb-2872	106	50	behavior	behavior	NOUN
ajbmeb-2872	106	51	through	through	ADP
ajbmeb-2872	106	52	automated	automate	VERB
ajbmeb-2872	106	53	digital	digital	ADJ
ajbmeb-2872	106	54	assessment	assessment	NOUN
ajbmeb-2872	106	55	.	.	PUNCT
ajbmeb-2872	107	1	while	while	SCONJ
ajbmeb-2872	107	2	s	s	PROPN
ajbmeb-2872	107	3	&	&	CCONJ
ajbmeb-2872	107	4	p	p	PROPN
ajbmeb-2872	107	5	global	global	ADJ
ajbmeb-2872	107	6	ratings	rating	NOUN
ajbmeb-2872	107	7	is	be	AUX
ajbmeb-2872	107	8	focused	focus	VERB
ajbmeb-2872	107	9	on	on	ADP
ajbmeb-2872	107	10	identifying	identify	VERB
ajbmeb-2872	107	11	credit	credit	NOUN
ajbmeb-2872	107	12	risks	risk	NOUN
ajbmeb-2872	107	13	,	,	PUNCT
ajbmeb-2872	107	14	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	107	15	's	's	PART
ajbmeb-2872	107	16	rating	rating	NOUN
ajbmeb-2872	107	17	has	have	AUX
ajbmeb-2872	107	18	been	be	AUX
ajbmeb-2872	107	19	shaped	shape	VERB
ajbmeb-2872	107	20	as	as	ADP
ajbmeb-2872	107	21	a	a	DET
ajbmeb-2872	107	22	tool	tool	NOUN
ajbmeb-2872	107	23	for	for	ADP
ajbmeb-2872	107	24	determining	determine	VERB
ajbmeb-2872	107	25	tax	tax	NOUN
ajbmeb-2872	107	26	-	-	PUNCT
ajbmeb-2872	107	27	specific	specific	ADJ
ajbmeb-2872	107	28	real	real	ADJ
ajbmeb-2872	107	29	-	-	PUNCT
ajbmeb-2872	107	30	time	time	NOUN
ajbmeb-2872	107	31	discipline	discipline	NOUN
ajbmeb-2872	107	32	.	.	PUNCT
ajbmeb-2872	108	1	therefore	therefore	ADV
ajbmeb-2872	108	2	,	,	PUNCT
ajbmeb-2872	108	3	this	this	DET
ajbmeb-2872	108	4	system	system	NOUN
ajbmeb-2872	108	5	acts	act	VERB
ajbmeb-2872	108	6	as	as	ADP
ajbmeb-2872	108	7	a	a	DET
ajbmeb-2872	108	8	reliable	reliable	ADJ
ajbmeb-2872	108	9	interface	interface	NOUN
ajbmeb-2872	108	10	that	that	PRON
ajbmeb-2872	108	11	strengthens	strengthen	VERB
ajbmeb-2872	108	12	the	the	DET
ajbmeb-2872	108	13	mechanisms	mechanism	NOUN
ajbmeb-2872	108	14	of	of	ADP
ajbmeb-2872	108	15	fiscal	fiscal	ADJ
ajbmeb-2872	108	16	management	management	NOUN
ajbmeb-2872	108	17	of	of	ADP
ajbmeb-2872	108	18	the	the	DET
ajbmeb-2872	108	19	state	state	NOUN
ajbmeb-2872	108	20	,	,	PUNCT
ajbmeb-2872	108	21	increases	increase	VERB
ajbmeb-2872	108	22	the	the	DET
ajbmeb-2872	108	23	effectiveness	effectiveness	NOUN
ajbmeb-2872	108	24	of	of	ADP
ajbmeb-2872	108	25	tax	tax	NOUN
ajbmeb-2872	108	26	administration	administration	NOUN
ajbmeb-2872	108	27	and	and	CCONJ
ajbmeb-2872	108	28	strengthens	strengthen	VERB
ajbmeb-2872	108	29	trust	trust	NOUN
ajbmeb-2872	108	30	in	in	ADP
ajbmeb-2872	108	31	state	state	NOUN
ajbmeb-2872	108	32	–	–	PUNCT
ajbmeb-2872	108	33	business	business	NOUN
ajbmeb-2872	108	34	relations	relation	NOUN
ajbmeb-2872	108	35	.	.	PUNCT
ajbmeb-2872	109	1	conclusions	conclusion	NOUN
ajbmeb-2872	109	2	and	and	CCONJ
ajbmeb-2872	109	3	suggestions	suggestion	NOUN
ajbmeb-2872	109	4	although	although	SCONJ
ajbmeb-2872	109	5	the	the	DET
ajbmeb-2872	109	6	stability	stability	NOUN
ajbmeb-2872	109	7	rating	rating	NOUN
ajbmeb-2872	109	8	system	system	NOUN
ajbmeb-2872	109	9	is	be	AUX
ajbmeb-2872	109	10	considered	consider	VERB
ajbmeb-2872	109	11	as	as	ADP
ajbmeb-2872	109	12	an	an	DET
ajbmeb-2872	109	13	innovative	innovative	ADJ
ajbmeb-2872	109	14	tool	tool	NOUN
ajbmeb-2872	109	15	in	in	ADP
ajbmeb-2872	109	16	the	the	DET
ajbmeb-2872	109	17	analysis	analysis	NOUN
ajbmeb-2872	109	18	of	of	ADP
ajbmeb-2872	109	19	the	the	DET
ajbmeb-2872	109	20	economic	economic	ADJ
ajbmeb-2872	109	21	discipline	discipline	NOUN
ajbmeb-2872	109	22	of	of	ADP
ajbmeb-2872	109	23	legal	legal	ADJ
ajbmeb-2872	109	24	entities	entity	NOUN
ajbmeb-2872	109	25	through	through	ADP
ajbmeb-2872	109	26	digital	digital	ADJ
ajbmeb-2872	109	27	assessment	assessment	NOUN
ajbmeb-2872	109	28	of	of	ADP
ajbmeb-2872	109	29	tax	tax	NOUN
ajbmeb-2872	109	30	and	and	CCONJ
ajbmeb-2872	109	31	fiscal	fiscal	ADJ
ajbmeb-2872	109	32	discipline	discipline	NOUN
ajbmeb-2872	109	33	,	,	PUNCT
ajbmeb-2872	109	34	during	during	ADP
ajbmeb-2872	109	35	its	its	PRON
ajbmeb-2872	109	36	practical	practical	ADJ
ajbmeb-2872	109	37	application	application	NOUN
ajbmeb-2872	109	38	,	,	PUNCT
ajbmeb-2872	109	39	some	some	DET
ajbmeb-2872	109	40	methodological	methodological	ADJ
ajbmeb-2872	109	41	shortcomings	shortcoming	NOUN
ajbmeb-2872	109	42	and	and	CCONJ
ajbmeb-2872	109	43	cases	case	NOUN
ajbmeb-2872	109	44	of	of	ADP
ajbmeb-2872	109	45	abuse	abuse	NOUN
ajbmeb-2872	109	46	are	be	AUX
ajbmeb-2872	109	47	being	be	AUX
ajbmeb-2872	109	48	identified	identify	VERB
ajbmeb-2872	109	49	.	.	PUNCT
ajbmeb-2872	110	1	the	the	DET
ajbmeb-2872	110	2	scientifictheoretical	scientifictheoretical	ADJ
ajbmeb-2872	110	3	approach	approach	NOUN
ajbmeb-2872	110	4	shows	show	VERB
ajbmeb-2872	110	5	that	that	SCONJ
ajbmeb-2872	110	6	some	some	PRON
ajbmeb-2872	110	7	of	of	ADP
ajbmeb-2872	110	8	the	the	DET
ajbmeb-2872	110	9	criteria	criterion	NOUN
ajbmeb-2872	110	10	can	can	AUX
ajbmeb-2872	110	11	not	not	PART
ajbmeb-2872	110	12	fully	fully	ADV
ajbmeb-2872	110	13	reflect	reflect	VERB
ajbmeb-2872	110	14	the	the	DET
ajbmeb-2872	110	15	real	real	ADJ
ajbmeb-2872	110	16	economic	economic	ADJ
ajbmeb-2872	110	17	efficiency	efficiency	NOUN
ajbmeb-2872	110	18	of	of	ADP
ajbmeb-2872	110	19	the	the	DET
ajbmeb-2872	110	20	business	business	NOUN
ajbmeb-2872	110	21	entity	entity	NOUN
ajbmeb-2872	110	22	or	or	CCONJ
ajbmeb-2872	110	23	can	can	AUX
ajbmeb-2872	110	24	lead	lead	VERB
ajbmeb-2872	110	25	to	to	ADP
ajbmeb-2872	110	26	statistical	statistical	ADJ
ajbmeb-2872	110	27	misinterpretations	misinterpretation	NOUN
ajbmeb-2872	110	28	.	.	PUNCT
ajbmeb-2872	111	1	in	in	ADP
ajbmeb-2872	111	2	particular	particular	ADJ
ajbmeb-2872	111	3	,	,	PUNCT
ajbmeb-2872	111	4	certain	certain	ADJ
ajbmeb-2872	111	5	indicators	indicator	NOUN
ajbmeb-2872	111	6	present	present	ADJ
ajbmeb-2872	111	7	in	in	ADP
ajbmeb-2872	111	8	the	the	DET
ajbmeb-2872	111	9	rating	rating	NOUN
ajbmeb-2872	111	10	system	system	NOUN
ajbmeb-2872	111	11	do	do	AUX
ajbmeb-2872	111	12	not	not	PART
ajbmeb-2872	111	13	provide	provide	VERB
ajbmeb-2872	111	14	analytical	analytical	ADJ
ajbmeb-2872	111	15	accuracy	accuracy	NOUN
ajbmeb-2872	111	16	,	,	PUNCT
ajbmeb-2872	111	17	negatively	negatively	ADV
ajbmeb-2872	111	18	affecting	affect	VERB
ajbmeb-2872	111	19	the	the	DET
ajbmeb-2872	111	20	reliability	reliability	NOUN
ajbmeb-2872	111	21	of	of	ADP
ajbmeb-2872	111	22	the	the	DET
ajbmeb-2872	111	23	assessment	assessment	NOUN
ajbmeb-2872	111	24	results	result	VERB
ajbmeb-2872	111	25	.	.	PUNCT
ajbmeb-2872	112	1	also	also	ADV
ajbmeb-2872	112	2	,	,	PUNCT
ajbmeb-2872	112	3	the	the	DET
ajbmeb-2872	112	4	formulas	formula	NOUN
ajbmeb-2872	112	5	or	or	CCONJ
ajbmeb-2872	112	6	evaluation	evaluation	NOUN
ajbmeb-2872	112	7	algorithms	algorithm	NOUN
ajbmeb-2872	112	8	of	of	ADP
ajbmeb-2872	112	9	certain	certain	ADJ
ajbmeb-2872	112	10	criteria	criterion	NOUN
ajbmeb-2872	112	11	do	do	AUX
ajbmeb-2872	112	12	not	not	PART
ajbmeb-2872	112	13	fully	fully	ADV
ajbmeb-2872	112	14	correspond	correspond	VERB
ajbmeb-2872	112	15	to	to	ADP
ajbmeb-2872	112	16	the	the	DET
ajbmeb-2872	112	17	principle	principle	NOUN
ajbmeb-2872	112	18	of	of	ADP
ajbmeb-2872	112	19	objectivity	objectivity	NOUN
ajbmeb-2872	112	20	.	.	PUNCT
ajbmeb-2872	113	1	below	below	ADV
ajbmeb-2872	113	2	are	be	AUX
ajbmeb-2872	113	3	the	the	DET
ajbmeb-2872	113	4	main	main	ADJ
ajbmeb-2872	113	5	practical	practical	ADJ
ajbmeb-2872	113	6	shortcomings	shortcoming	NOUN
ajbmeb-2872	113	7	identified	identify	VERB
ajbmeb-2872	113	8	and	and	CCONJ
ajbmeb-2872	113	9	systematic	systematic	ADJ
ajbmeb-2872	113	10	,	,	PUNCT
ajbmeb-2872	113	11	theoretical	theoretical	ADJ
ajbmeb-2872	113	12	and	and	CCONJ
ajbmeb-2872	113	13	technological	technological	ADJ
ajbmeb-2872	113	14	-	-	PUNCT
ajbmeb-2872	113	15	based	base	VERB
ajbmeb-2872	113	16	proposals	proposal	NOUN
ajbmeb-2872	113	17	for	for	ADP
ajbmeb-2872	113	18	their	their	PRON
ajbmeb-2872	113	19	elimination	elimination	NOUN
ajbmeb-2872	113	20	.	.	PUNCT
ajbmeb-2872	114	1	firstly	firstly	ADV
ajbmeb-2872	114	2	,	,	PUNCT
ajbmeb-2872	114	3	when	when	SCONJ
ajbmeb-2872	114	4	calculating	calculate	VERB
ajbmeb-2872	114	5	the	the	DET
ajbmeb-2872	114	6	period	period	NOUN
ajbmeb-2872	114	7	of	of	ADP
ajbmeb-2872	114	8	activity	activity	NOUN
ajbmeb-2872	114	9	,	,	PUNCT
ajbmeb-2872	114	10	taking	take	VERB
ajbmeb-2872	114	11	only	only	ADV
ajbmeb-2872	114	12	the	the	DET
ajbmeb-2872	114	13	date	date	NOUN
ajbmeb-2872	114	14	of	of	ADP
ajbmeb-2872	114	15	state	state	NOUN
ajbmeb-2872	114	16	registration	registration	NOUN
ajbmeb-2872	114	17	as	as	SCONJ
ajbmeb-2872	114	18	a	a	DET
ajbmeb-2872	114	19	criterion	criterion	NOUN
ajbmeb-2872	114	20	poses	pose	VERB
ajbmeb-2872	114	21	the	the	DET
ajbmeb-2872	114	22	risk	risk	NOUN
ajbmeb-2872	114	23	of	of	ADP
ajbmeb-2872	114	24	incorrect	incorrect	ADJ
ajbmeb-2872	114	25	assessment	assessment	NOUN
ajbmeb-2872	114	26	of	of	ADP
ajbmeb-2872	114	27	the	the	DET
ajbmeb-2872	114	28	subject	subject	NOUN
ajbmeb-2872	114	29	's	's	PART
ajbmeb-2872	114	30	real	real	ADJ
ajbmeb-2872	114	31	economic	economic	ADJ
ajbmeb-2872	114	32	activity	activity	NOUN
ajbmeb-2872	114	33	,	,	PUNCT
ajbmeb-2872	114	34	that	that	ADV
ajbmeb-2872	114	35	is	is	ADV
ajbmeb-2872	114	36	,	,	PUNCT
ajbmeb-2872	114	37	not	not	PART
ajbmeb-2872	114	38	taking	take	VERB
ajbmeb-2872	114	39	into	into	ADP
ajbmeb-2872	114	40	account	account	NOUN
ajbmeb-2872	114	41	the	the	DET
ajbmeb-2872	114	42	operational	operational	ADJ
ajbmeb-2872	114	43	actions	action	NOUN
ajbmeb-2872	114	44	of	of	ADP
ajbmeb-2872	114	45	the	the	DET
ajbmeb-2872	114	46	subject	subject	NOUN
ajbmeb-2872	114	47	,	,	PUNCT
ajbmeb-2872	114	48	such	such	ADJ
ajbmeb-2872	114	49	as	as	ADP
ajbmeb-2872	114	50	the	the	DET
ajbmeb-2872	114	51	production	production	NOUN
ajbmeb-2872	114	52	,	,	PUNCT
ajbmeb-2872	114	53	realization	realization	NOUN
ajbmeb-2872	114	54	or	or	CCONJ
ajbmeb-2872	114	55	service	service	NOUN
ajbmeb-2872	114	56	of	of	ADP
ajbmeb-2872	114	57	products	product	NOUN
ajbmeb-2872	114	58	(	(	PUNCT
ajbmeb-2872	114	59	work	work	NOUN
ajbmeb-2872	114	60	,	,	PUNCT
ajbmeb-2872	114	61	service	service	NOUN
ajbmeb-2872	114	62	)	)	PUNCT
ajbmeb-2872	114	63	.	.	PUNCT
ajbmeb-2872	115	1	this	this	DET
ajbmeb-2872	115	2	approach	approach	NOUN
ajbmeb-2872	115	3	leads	lead	VERB
ajbmeb-2872	115	4	to	to	ADP
ajbmeb-2872	115	5	an	an	DET
ajbmeb-2872	115	6	unreasonably	unreasonably	ADV
ajbmeb-2872	115	7	high	high	ADJ
ajbmeb-2872	115	8	score	score	NOUN
ajbmeb-2872	115	9	on	on	ADP
ajbmeb-2872	115	10	subjects	subject	NOUN
ajbmeb-2872	115	11	who	who	PRON
ajbmeb-2872	115	12	have	have	AUX
ajbmeb-2872	115	13	not	not	PART
ajbmeb-2872	115	14	started	start	VERB
ajbmeb-2872	115	15	an	an	DET
ajbmeb-2872	115	16	activity	activity	NOUN
ajbmeb-2872	115	17	,	,	PUNCT
ajbmeb-2872	115	18	but	but	CCONJ
ajbmeb-2872	115	19	are	be	AUX
ajbmeb-2872	115	20	registered	register	VERB
ajbmeb-2872	115	21	organizationally	organizationally	ADV
ajbmeb-2872	115	22	-	-	PUNCT
ajbmeb-2872	115	23	legally	legally	ADV
ajbmeb-2872	115	24	.	.	PUNCT
ajbmeb-2872	116	1	as	as	ADP
ajbmeb-2872	116	2	a	a	DET
ajbmeb-2872	116	3	result	result	NOUN
ajbmeb-2872	116	4	,	,	PUNCT
ajbmeb-2872	116	5	legal	legal	ADJ
ajbmeb-2872	116	6	entities	entity	NOUN
ajbmeb-2872	116	7	without	without	ADP
ajbmeb-2872	116	8	economic	economic	ADJ
ajbmeb-2872	116	9	activity	activity	NOUN
ajbmeb-2872	116	10	,	,	PUNCT
ajbmeb-2872	116	11	but	but	CCONJ
ajbmeb-2872	116	12	looking	look	VERB
ajbmeb-2872	116	13	“	"	PUNCT
ajbmeb-2872	116	14	young	young	ADJ
ajbmeb-2872	116	15	”	"	PUNCT
ajbmeb-2872	116	16	,	,	PUNCT
ajbmeb-2872	116	17	can	can	AUX
ajbmeb-2872	116	18	remain	remain	VERB
ajbmeb-2872	116	19	entitled	entitled	ADJ
ajbmeb-2872	116	20	to	to	ADP
ajbmeb-2872	116	21	benefits	benefit	NOUN
ajbmeb-2872	116	22	in	in	ADP
ajbmeb-2872	116	23	tax	tax	NOUN
ajbmeb-2872	116	24	policies	policy	NOUN
ajbmeb-2872	116	25	.	.	PUNCT
ajbmeb-2872	117	1	scientificallytheoretically	scientificallytheoretically	ADV
ajbmeb-2872	117	2	,	,	PUNCT
ajbmeb-2872	117	3	this	this	DET
ajbmeb-2872	117	4	situation	situation	NOUN
ajbmeb-2872	117	5	negatively	negatively	ADV
ajbmeb-2872	117	6	affects	affect	VERB
ajbmeb-2872	117	7	the	the	DET
ajbmeb-2872	117	8	effectiveness	effectiveness	NOUN
ajbmeb-2872	117	9	and	and	CCONJ
ajbmeb-2872	117	10	fairness	fairness	NOUN
ajbmeb-2872	117	11	of	of	ADP
ajbmeb-2872	117	12	the	the	DET
ajbmeb-2872	117	13	rating	rating	NOUN
ajbmeb-2872	117	14	system	system	NOUN
ajbmeb-2872	117	15	and	and	CCONJ
ajbmeb-2872	117	16	reduces	reduce	VERB
ajbmeb-2872	117	17	the	the	DET
ajbmeb-2872	117	18	reliability	reliability	NOUN
ajbmeb-2872	117	19	of	of	ADP
ajbmeb-2872	117	20	the	the	DET
ajbmeb-2872	117	21	rating	rating	NOUN
ajbmeb-2872	117	22	as	as	ADP
ajbmeb-2872	117	23	a	a	DET
ajbmeb-2872	117	24	means	means	NOUN
ajbmeb-2872	117	25	of	of	ADP
ajbmeb-2872	117	26	financial	financial	ADJ
ajbmeb-2872	117	27	analysis	analysis	NOUN
ajbmeb-2872	117	28	.	.	PUNCT
ajbmeb-2872	118	1	therefore	therefore	ADV
ajbmeb-2872	118	2	,	,	PUNCT
ajbmeb-2872	118	3	when	when	SCONJ
ajbmeb-2872	118	4	assessing	assess	VERB
ajbmeb-2872	118	5	the	the	DET
ajbmeb-2872	118	6	period	period	NOUN
ajbmeb-2872	118	7	of	of	ADP
ajbmeb-2872	118	8	activity	activity	NOUN
ajbmeb-2872	118	9	,	,	PUNCT
ajbmeb-2872	118	10	it	it	PRON
ajbmeb-2872	118	11	should	should	AUX
ajbmeb-2872	118	12	be	be	AUX
ajbmeb-2872	118	13	determined	determine	VERB
ajbmeb-2872	118	14	not	not	PART
ajbmeb-2872	118	15	only	only	ADV
ajbmeb-2872	118	16	on	on	ADP
ajbmeb-2872	118	17	the	the	DET
ajbmeb-2872	118	18	basis	basis	NOUN
ajbmeb-2872	118	19	of	of	ADP
ajbmeb-2872	118	20	the	the	DET
ajbmeb-2872	118	21	time	time	NOUN
ajbmeb-2872	118	22	of	of	ADP
ajbmeb-2872	118	23	official	official	ADJ
ajbmeb-2872	118	24	registration	registration	NOUN
ajbmeb-2872	118	25	,	,	PUNCT
ajbmeb-2872	118	26	but	but	CCONJ
ajbmeb-2872	118	27	also	also	ADV
ajbmeb-2872	118	28	on	on	ADP
ajbmeb-2872	118	29	the	the	DET
ajbmeb-2872	118	30	basis	basis	NOUN
ajbmeb-2872	118	31	of	of	ADP
ajbmeb-2872	118	32	the	the	DET
ajbmeb-2872	118	33	date	date	NOUN
ajbmeb-2872	118	34	of	of	ADP
ajbmeb-2872	118	35	the	the	DET
ajbmeb-2872	118	36	beginning	beginning	NOUN
ajbmeb-2872	118	37	of	of	ADP
ajbmeb-2872	118	38	real	real	ADJ
ajbmeb-2872	118	39	economic	economic	ADJ
ajbmeb-2872	118	40	activity	activity	NOUN
ajbmeb-2872	118	41	,	,	PUNCT
ajbmeb-2872	118	42	for	for	ADP
ajbmeb-2872	118	43	example	example	NOUN
ajbmeb-2872	118	44	,	,	PUNCT
ajbmeb-2872	118	45	on	on	ADP
ajbmeb-2872	118	46	the	the	DET
ajbmeb-2872	118	47	basis	basis	NOUN
ajbmeb-2872	118	48	of	of	ADP
ajbmeb-2872	118	49	the	the	DET
ajbmeb-2872	118	50	first	first	ADJ
ajbmeb-2872	118	51	turnover	turnover	NOUN
ajbmeb-2872	118	52	,	,	PUNCT
ajbmeb-2872	118	53	hiring	hire	VERB
ajbmeb-2872	118	54	a	a	DET
ajbmeb-2872	118	55	worker	worker	NOUN
ajbmeb-2872	118	56	or	or	CCONJ
ajbmeb-2872	118	57	the	the	DET
ajbmeb-2872	118	58	beginning	beginning	NOUN
ajbmeb-2872	118	59	of	of	ADP
ajbmeb-2872	118	60	banking	banking	NOUN
ajbmeb-2872	118	61	operations	operation	NOUN
ajbmeb-2872	118	62	.	.	PUNCT
ajbmeb-2872	119	1	second	second	ADJ
ajbmeb-2872	119	2	,	,	PUNCT
ajbmeb-2872	119	3	real	real	ADJ
ajbmeb-2872	119	4	estate	estate	NOUN
ajbmeb-2872	119	5	availability	availability	NOUN
ajbmeb-2872	119	6	increases	increase	VERB
ajbmeb-2872	119	7	the	the	DET
ajbmeb-2872	119	8	risk	risk	NOUN
ajbmeb-2872	119	9	of	of	ADP
ajbmeb-2872	119	10	artificiality	artificiality	NOUN
ajbmeb-2872	119	11	in	in	ADP
ajbmeb-2872	119	12	assessment	assessment	NOUN
ajbmeb-2872	119	13	when	when	SCONJ
ajbmeb-2872	119	14	used	use	VERB
ajbmeb-2872	119	15	objects	object	NOUN
ajbmeb-2872	119	16	are	be	AUX
ajbmeb-2872	119	17	given	give	VERB
ajbmeb-2872	119	18	a	a	DET
ajbmeb-2872	119	19	full	full	ADJ
ajbmeb-2872	119	20	score	score	NOUN
ajbmeb-2872	119	21	in	in	ADP
ajbmeb-2872	119	22	a	a	DET
ajbmeb-2872	119	23	rating	rating	NOUN
ajbmeb-2872	119	24	system	system	NOUN
ajbmeb-2872	119	25	in	in	ADP
ajbmeb-2872	119	26	less	less	ADJ
ajbmeb-2872	119	27	than	than	ADP
ajbmeb-2872	119	28	12	12	NUM
ajbmeb-2872	119	29	months	month	NOUN
ajbmeb-2872	119	30	.	.	PUNCT
ajbmeb-2872	120	1	from	from	ADP
ajbmeb-2872	120	2	a	a	DET
ajbmeb-2872	120	3	scientific	scientific	ADJ
ajbmeb-2872	120	4	point	point	NOUN
ajbmeb-2872	120	5	of	of	ADP
ajbmeb-2872	120	6	view	view	NOUN
ajbmeb-2872	120	7	,	,	PUNCT
ajbmeb-2872	120	8	the	the	DET
ajbmeb-2872	120	9	duration	duration	NOUN
ajbmeb-2872	120	10	of	of	ADP
ajbmeb-2872	120	11	real	real	ADJ
ajbmeb-2872	120	12	estate	estate	NOUN
ajbmeb-2872	120	13	ownership	ownership	NOUN
ajbmeb-2872	120	14	and	and	CCONJ
ajbmeb-2872	120	15	its	its	PRON
ajbmeb-2872	120	16	use	use	NOUN
ajbmeb-2872	120	17	should	should	AUX
ajbmeb-2872	120	18	reflect	reflect	VERB
ajbmeb-2872	120	19	the	the	DET
ajbmeb-2872	120	20	operational	operational	ADJ
ajbmeb-2872	120	21	stability	stability	NOUN
ajbmeb-2872	120	22	of	of	ADP
ajbmeb-2872	120	23	the	the	DET
ajbmeb-2872	120	24	enterprise	enterprise	NOUN
ajbmeb-2872	120	25	and	and	CCONJ
ajbmeb-2872	120	26	its	its	PRON
ajbmeb-2872	120	27	robustness	robustness	NOUN
ajbmeb-2872	120	28	in	in	ADP
ajbmeb-2872	120	29	terms	term	NOUN
ajbmeb-2872	120	30	of	of	ADP
ajbmeb-2872	120	31	infrastructure	infrastructure	NOUN
ajbmeb-2872	120	32	.	.	PUNCT
ajbmeb-2872	121	1	if	if	SCONJ
ajbmeb-2872	121	2	the	the	DET
ajbmeb-2872	121	3	object	object	NOUN
ajbmeb-2872	121	4	exists	exist	VERB
ajbmeb-2872	121	5	only	only	ADV
ajbmeb-2872	121	6	on	on	ADP
ajbmeb-2872	121	7	a	a	DET
ajbmeb-2872	121	8	short	short	ADJ
ajbmeb-2872	121	9	-	-	PUNCT
ajbmeb-2872	121	10	term	term	NOUN
ajbmeb-2872	121	11	lease	lease	NOUN
ajbmeb-2872	121	12	or	or	CCONJ
ajbmeb-2872	121	13	in	in	ADP
ajbmeb-2872	121	14	technical	technical	ADJ
ajbmeb-2872	121	15	documents	document	NOUN
ajbmeb-2872	121	16	and	and	CCONJ
ajbmeb-2872	121	17	is	be	AUX
ajbmeb-2872	121	18	not	not	PART
ajbmeb-2872	121	19	in	in	ADP
ajbmeb-2872	121	20	real	real	ADJ
ajbmeb-2872	121	21	operation	operation	NOUN
ajbmeb-2872	121	22	,	,	PUNCT
ajbmeb-2872	121	23	this	this	DET
ajbmeb-2872	121	24	situation	situation	NOUN
ajbmeb-2872	121	25	leads	lead	VERB
ajbmeb-2872	121	26	to	to	ADP
ajbmeb-2872	121	27	a	a	DET
ajbmeb-2872	121	28	false	false	ADJ
ajbmeb-2872	121	29	formulation	formulation	NOUN
ajbmeb-2872	121	30	of	of	ADP
ajbmeb-2872	121	31	the	the	DET
ajbmeb-2872	121	32	rating	rating	NOUN
ajbmeb-2872	121	33	.	.	PUNCT
ajbmeb-2872	122	1	subjects	subject	NOUN
ajbmeb-2872	122	2	are	be	AUX
ajbmeb-2872	122	3	also	also	ADV
ajbmeb-2872	122	4	trying	try	VERB
ajbmeb-2872	122	5	to	to	PART
ajbmeb-2872	122	6	artificially	artificially	ADV
ajbmeb-2872	122	7	increase	increase	VERB
ajbmeb-2872	122	8	the	the	DET
ajbmeb-2872	122	9	rating	rating	NOUN
ajbmeb-2872	122	10	through	through	ADP
ajbmeb-2872	122	11	real	real	ADJ
ajbmeb-2872	122	12	estate	estate	NOUN
ajbmeb-2872	122	13	,	,	PUNCT
ajbmeb-2872	122	14	which	which	PRON
ajbmeb-2872	122	15	has	have	AUX
ajbmeb-2872	122	16	been	be	AUX
ajbmeb-2872	122	17	used	use	VERB
ajbmeb-2872	122	18	for	for	ADP
ajbmeb-2872	122	19	less	less	ADJ
ajbmeb-2872	122	20	than	than	ADP
ajbmeb-2872	122	21	12	12	NUM
ajbmeb-2872	122	22	months	month	NOUN
ajbmeb-2872	122	23	,	,	PUNCT
ajbmeb-2872	122	24	but	but	CCONJ
ajbmeb-2872	122	25	has	have	AUX
ajbmeb-2872	122	26	been	be	AUX
ajbmeb-2872	122	27	officially	officially	ADV
ajbmeb-2872	122	28	documented	document	VERB
ajbmeb-2872	122	29	for	for	ADP
ajbmeb-2872	122	30	the	the	DET
ajbmeb-2872	122	31	purpose	purpose	NOUN
ajbmeb-2872	122	32	of	of	ADP
ajbmeb-2872	122	33	receiving	receive	VERB
ajbmeb-2872	122	34	vat	vat	NOUN
ajbmeb-2872	122	35	refund	refund	NOUN
ajbmeb-2872	122	36	or	or	CCONJ
ajbmeb-2872	122	37	exemption	exemption	NOUN
ajbmeb-2872	122	38	.	.	PUNCT
ajbmeb-2872	123	1	therefore	therefore	ADV
ajbmeb-2872	123	2	,	,	PUNCT
ajbmeb-2872	123	3	in	in	ADP
ajbmeb-2872	123	4	the	the	DET
ajbmeb-2872	123	5	rating	rating	NOUN
ajbmeb-2872	123	6	system	system	NOUN
ajbmeb-2872	123	7	,	,	PUNCT
ajbmeb-2872	123	8	this	this	DET
ajbmeb-2872	123	9	criterion	criterion	NOUN
ajbmeb-2872	123	10	should	should	AUX
ajbmeb-2872	123	11	be	be	AUX
ajbmeb-2872	123	12	assessed	assess	VERB
ajbmeb-2872	123	13	only	only	ADV
ajbmeb-2872	123	14	on	on	ADP
ajbmeb-2872	123	15	the	the	DET
ajbmeb-2872	123	16	basis	basis	NOUN
ajbmeb-2872	123	17	of	of	ADP
ajbmeb-2872	123	18	the	the	DET
ajbmeb-2872	123	19	real	real	ADJ
ajbmeb-2872	123	20	term	term	NOUN
ajbmeb-2872	123	21	of	of	ADP
ajbmeb-2872	123	22	use	use	NOUN
ajbmeb-2872	123	23	,	,	PUNCT
ajbmeb-2872	123	24	based	base	VERB
ajbmeb-2872	123	25	on	on	ADP
ajbmeb-2872	123	26	the	the	DET
ajbmeb-2872	123	27	circumstances	circumstance	NOUN
ajbmeb-2872	123	28	approved	approve	VERB
ajbmeb-2872	123	29	by	by	ADP
ajbmeb-2872	123	30	objective	objective	ADJ
ajbmeb-2872	123	31	sources	source	NOUN
ajbmeb-2872	123	32	such	such	ADJ
ajbmeb-2872	123	33	as	as	ADP
ajbmeb-2872	123	34	ehf	ehf	PROPN
ajbmeb-2872	123	35	,	,	PUNCT
ajbmeb-2872	123	36	bank	bank	NOUN
ajbmeb-2872	123	37	transactions	transaction	NOUN
ajbmeb-2872	123	38	or	or	CCONJ
ajbmeb-2872	123	39	utility	utility	NOUN
ajbmeb-2872	123	40	bills	bill	NOUN
ajbmeb-2872	123	41	.	.	PUNCT
ajbmeb-2872	124	1	thirdly	thirdly	ADV
ajbmeb-2872	124	2	,	,	PUNCT
ajbmeb-2872	124	3	when	when	SCONJ
ajbmeb-2872	124	4	scoring	score	VERB
ajbmeb-2872	124	5	through	through	ADP
ajbmeb-2872	124	6	artificially	artificially	ADV
ajbmeb-2872	124	7	high	high	ADJ
ajbmeb-2872	124	8	performance	performance	NOUN
ajbmeb-2872	124	9	of	of	ADP
ajbmeb-2872	124	10	the	the	DET
ajbmeb-2872	124	11	payroll	payroll	NOUN
ajbmeb-2872	124	12	fund	fund	NOUN
ajbmeb-2872	124	13	,	,	PUNCT
ajbmeb-2872	124	14	businesses	business	NOUN
ajbmeb-2872	124	15	are	be	AUX
ajbmeb-2872	124	16	attempting	attempt	VERB
ajbmeb-2872	124	17	to	to	PART
ajbmeb-2872	124	18	gain	gain	VERB
ajbmeb-2872	124	19	excess	excess	ADJ
ajbmeb-2872	124	20	points	point	NOUN
ajbmeb-2872	124	21	from	from	ADP
ajbmeb-2872	124	22	the	the	DET
ajbmeb-2872	124	23	rating	rating	NOUN
ajbmeb-2872	124	24	system	system	NOUN
ajbmeb-2872	124	25	by	by	ADP
ajbmeb-2872	124	26	showing	show	VERB
ajbmeb-2872	124	27	excessively	excessively	ADV
ajbmeb-2872	124	28	high	high	ADJ
ajbmeb-2872	124	29	salaries	salary	NOUN
ajbmeb-2872	124	30	to	to	ADP
ajbmeb-2872	124	31	certain	certain	ADJ
ajbmeb-2872	124	32	employees	employee	NOUN
ajbmeb-2872	124	33	during	during	ADP
ajbmeb-2872	124	34	the	the	DET
ajbmeb-2872	124	35	short	short	ADJ
ajbmeb-2872	124	36	-	-	PUNCT
ajbmeb-2872	124	37	term	term	NOUN
ajbmeb-2872	124	38	period	period	NOUN
ajbmeb-2872	124	39	.	.	PUNCT
ajbmeb-2872	125	1	these	these	DET
ajbmeb-2872	125	2	manipulative	manipulative	ADJ
ajbmeb-2872	125	3	methods	method	NOUN
ajbmeb-2872	125	4	can	can	AUX
ajbmeb-2872	125	5	adversely	adversely	ADV
ajbmeb-2872	125	6	affect	affect	VERB
ajbmeb-2872	125	7	the	the	DET
ajbmeb-2872	125	8	reliability	reliability	NOUN
ajbmeb-2872	125	9	of	of	ADP
ajbmeb-2872	125	10	the	the	DET
ajbmeb-2872	125	11	rating	rating	NOUN
ajbmeb-2872	125	12	,	,	PUNCT
ajbmeb-2872	125	13	causing	cause	VERB
ajbmeb-2872	125	14	financial	financial	ADJ
ajbmeb-2872	125	15	consequences	consequence	NOUN
ajbmeb-2872	125	16	.	.	PUNCT
ajbmeb-2872	126	1	scientifically	scientifically	ADV
ajbmeb-2872	126	2	,	,	PUNCT
ajbmeb-2872	126	3	this	this	DET
ajbmeb-2872	126	4	situation	situation	NOUN
ajbmeb-2872	126	5	leads	lead	VERB
ajbmeb-2872	126	6	to	to	ADP
ajbmeb-2872	126	7	a	a	DET
ajbmeb-2872	126	8	misinterpretation	misinterpretation	NOUN
ajbmeb-2872	126	9	of	of	ADP
ajbmeb-2872	126	10	official	official	ADJ
ajbmeb-2872	126	11	employment	employment	NOUN
ajbmeb-2872	126	12	indicators	indicator	NOUN
ajbmeb-2872	126	13	and	and	CCONJ
ajbmeb-2872	126	14	disrupts	disrupt	VERB
ajbmeb-2872	126	15	macroeconomic	macroeconomic	ADJ
ajbmeb-2872	126	16	statistics	statistic	NOUN
ajbmeb-2872	126	17	.	.	PUNCT
ajbmeb-2872	127	1	in	in	ADP
ajbmeb-2872	127	2	practice	practice	NOUN
ajbmeb-2872	127	3	,	,	PUNCT
ajbmeb-2872	127	4	american	american	ADJ
ajbmeb-2872	127	5	journal	journal	PROPN
ajbmeb-2872	127	6	of	of	ADP
ajbmeb-2872	127	7	business	business	NOUN
ajbmeb-2872	127	8	management	management	NOUN
ajbmeb-2872	127	9	,	,	PUNCT
ajbmeb-2872	127	10	economics	economic	NOUN
ajbmeb-2872	127	11	and	and	CCONJ
ajbmeb-2872	127	12	banking	banking	NOUN
ajbmeb-2872	127	13	volume	volume	NOUN
ajbmeb-2872	127	14	35	35	NUM
ajbmeb-2872	127	15	april	april	PROPN
ajbmeb-2872	127	16	2025	2025	NUM
ajbmeb-2872	127	17	p	p	NOUN
ajbmeb-2872	128	1	a	a	DET
ajbmeb-2872	128	2	g	g	NOUN
ajbmeb-2872	128	3	e	e	NOUN
ajbmeb-2872	128	4	|	|	ADV
ajbmeb-2872	128	5	95	95	NUM
ajbmeb-2872	128	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2872	128	7	however	however	ADV
ajbmeb-2872	128	8	,	,	PUNCT
ajbmeb-2872	128	9	it	it	PRON
ajbmeb-2872	128	10	is	be	AUX
ajbmeb-2872	128	11	recommended	recommend	VERB
ajbmeb-2872	128	12	to	to	PART
ajbmeb-2872	128	13	introduce	introduce	VERB
ajbmeb-2872	128	14	automatic	automatic	ADJ
ajbmeb-2872	128	15	monitoring	monitoring	NOUN
ajbmeb-2872	128	16	mechanisms	mechanism	NOUN
ajbmeb-2872	128	17	based	base	VERB
ajbmeb-2872	128	18	on	on	ADP
ajbmeb-2872	128	19	the	the	DET
ajbmeb-2872	128	20	dynamics	dynamic	NOUN
ajbmeb-2872	128	21	of	of	ADP
ajbmeb-2872	128	22	wages	wage	NOUN
ajbmeb-2872	128	23	,	,	PUNCT
ajbmeb-2872	128	24	employee	employee	NOUN
ajbmeb-2872	128	25	volatility	volatility	NOUN
ajbmeb-2872	128	26	,	,	PUNCT
ajbmeb-2872	128	27	analytical	analytical	ADJ
ajbmeb-2872	128	28	indicators	indicator	NOUN
ajbmeb-2872	128	29	on	on	ADP
ajbmeb-2872	128	30	tax	tax	NOUN
ajbmeb-2872	128	31	and	and	CCONJ
ajbmeb-2872	128	32	insurance	insurance	NOUN
ajbmeb-2872	128	33	contributions	contribution	NOUN
ajbmeb-2872	128	34	,	,	PUNCT
ajbmeb-2872	128	35	as	as	ADV
ajbmeb-2872	128	36	well	well	ADV
ajbmeb-2872	128	37	as	as	ADP
ajbmeb-2872	128	38	information	information	NOUN
ajbmeb-2872	128	39	from	from	ADP
ajbmeb-2872	128	40	electronic	electronic	ADJ
ajbmeb-2872	128	41	payment	payment	NOUN
ajbmeb-2872	128	42	systems	system	NOUN
ajbmeb-2872	128	43	to	to	PART
ajbmeb-2872	128	44	determine	determine	VERB
ajbmeb-2872	128	45	such	such	DET
ajbmeb-2872	128	46	a	a	DET
ajbmeb-2872	128	47	situation	situation	NOUN
ajbmeb-2872	128	48	.	.	PUNCT
ajbmeb-2872	129	1	fourth	fourth	ADJ
ajbmeb-2872	129	2	,	,	PUNCT
ajbmeb-2872	129	3	when	when	SCONJ
ajbmeb-2872	129	4	making	make	VERB
ajbmeb-2872	129	5	multiple	multiple	ADJ
ajbmeb-2872	129	6	adjustments	adjustment	NOUN
ajbmeb-2872	129	7	to	to	ADP
ajbmeb-2872	129	8	the	the	DET
ajbmeb-2872	129	9	report	report	NOUN
ajbmeb-2872	129	10	,	,	PUNCT
ajbmeb-2872	129	11	the	the	DET
ajbmeb-2872	129	12	indicator	indicator	NOUN
ajbmeb-2872	129	13	reflects	reflect	VERB
ajbmeb-2872	129	14	the	the	DET
ajbmeb-2872	129	15	weakness	weakness	NOUN
ajbmeb-2872	129	16	of	of	ADP
ajbmeb-2872	129	17	the	the	DET
ajbmeb-2872	129	18	subject	subject	NOUN
ajbmeb-2872	129	19	's	's	PART
ajbmeb-2872	129	20	internal	internal	ADJ
ajbmeb-2872	129	21	control	control	NOUN
ajbmeb-2872	129	22	system	system	NOUN
ajbmeb-2872	129	23	(	(	PUNCT
ajbmeb-2872	129	24	kpmg	kpmg	PROPN
ajbmeb-2872	129	25	,	,	PUNCT
ajbmeb-2872	129	26	2022	2022	NUM
ajbmeb-2872	129	27	;	;	PUNCT
ajbmeb-2872	129	28	abdullayev	abdullayev	NOUN
ajbmeb-2872	129	29	,	,	PUNCT
ajbmeb-2872	129	30	2024	2024	NUM
ajbmeb-2872	129	31	)	)	PUNCT
ajbmeb-2872	129	32	,	,	PUNCT
ajbmeb-2872	129	33	the	the	DET
ajbmeb-2872	129	34	level	level	NOUN
ajbmeb-2872	129	35	of	of	ADP
ajbmeb-2872	129	36	accuracy	accuracy	NOUN
ajbmeb-2872	129	37	of	of	ADP
ajbmeb-2872	129	38	accounting	accounting	NOUN
ajbmeb-2872	129	39	and	and	CCONJ
ajbmeb-2872	129	40	the	the	DET
ajbmeb-2872	129	41	lack	lack	NOUN
ajbmeb-2872	129	42	of	of	ADP
ajbmeb-2872	129	43	a	a	DET
ajbmeb-2872	129	44	responsible	responsible	ADJ
ajbmeb-2872	129	45	approach	approach	NOUN
ajbmeb-2872	129	46	to	to	ADP
ajbmeb-2872	129	47	tax	tax	NOUN
ajbmeb-2872	129	48	obligations	obligation	NOUN
ajbmeb-2872	129	49	.	.	PUNCT
ajbmeb-2872	130	1	in	in	ADP
ajbmeb-2872	130	2	the	the	DET
ajbmeb-2872	130	3	scientific	scientific	ADJ
ajbmeb-2872	130	4	-	-	PUNCT
ajbmeb-2872	130	5	theoretical	theoretical	ADJ
ajbmeb-2872	130	6	approach	approach	NOUN
ajbmeb-2872	130	7	,	,	PUNCT
ajbmeb-2872	130	8	this	this	DET
ajbmeb-2872	130	9	situation	situation	NOUN
ajbmeb-2872	130	10	is	be	AUX
ajbmeb-2872	130	11	considered	consider	VERB
ajbmeb-2872	130	12	in	in	ADP
ajbmeb-2872	130	13	the	the	DET
ajbmeb-2872	130	14	context	context	NOUN
ajbmeb-2872	130	15	of	of	ADP
ajbmeb-2872	130	16	information	information	NOUN
ajbmeb-2872	130	17	asymmetry	asymmetry	NOUN
ajbmeb-2872	130	18	and	and	CCONJ
ajbmeb-2872	130	19	the	the	DET
ajbmeb-2872	130	20	problem	problem	NOUN
ajbmeb-2872	130	21	of	of	ADP
ajbmeb-2872	130	22	agency	agency	NOUN
ajbmeb-2872	130	23	,	,	PUNCT
ajbmeb-2872	130	24	that	that	ADV
ajbmeb-2872	130	25	is	is	ADV
ajbmeb-2872	130	26	,	,	PUNCT
ajbmeb-2872	130	27	the	the	DET
ajbmeb-2872	130	28	quality	quality	NOUN
ajbmeb-2872	130	29	and	and	CCONJ
ajbmeb-2872	130	30	reliability	reliability	NOUN
ajbmeb-2872	130	31	of	of	ADP
ajbmeb-2872	130	32	information	information	NOUN
ajbmeb-2872	130	33	being	be	AUX
ajbmeb-2872	130	34	conveyed	convey	VERB
ajbmeb-2872	130	35	to	to	ADP
ajbmeb-2872	130	36	state	state	NOUN
ajbmeb-2872	130	37	bodies	body	NOUN
ajbmeb-2872	130	38	decreases	decrease	VERB
ajbmeb-2872	130	39	.	.	PUNCT
ajbmeb-2872	131	1	in	in	ADP
ajbmeb-2872	131	2	the	the	DET
ajbmeb-2872	131	3	case	case	NOUN
ajbmeb-2872	131	4	of	of	ADP
ajbmeb-2872	131	5	amendments	amendment	NOUN
ajbmeb-2872	131	6	made	make	VERB
ajbmeb-2872	131	7	especially	especially	ADV
ajbmeb-2872	131	8	mandatory	mandatory	ADJ
ajbmeb-2872	131	9	due	due	ADJ
ajbmeb-2872	131	10	to	to	ADP
ajbmeb-2872	131	11	technical	technical	ADJ
ajbmeb-2872	131	12	or	or	CCONJ
ajbmeb-2872	131	13	regulatory	regulatory	ADJ
ajbmeb-2872	131	14	changes	change	NOUN
ajbmeb-2872	131	15	,	,	PUNCT
ajbmeb-2872	131	16	the	the	DET
ajbmeb-2872	131	17	automatic	automatic	ADJ
ajbmeb-2872	131	18	determination	determination	NOUN
ajbmeb-2872	131	19	of	of	ADP
ajbmeb-2872	131	20	a	a	DET
ajbmeb-2872	131	21	penalty	penalty	NOUN
ajbmeb-2872	131	22	score	score	NOUN
ajbmeb-2872	131	23	negatively	negatively	ADV
ajbmeb-2872	131	24	affects	affect	VERB
ajbmeb-2872	131	25	the	the	DET
ajbmeb-2872	131	26	fairness	fairness	NOUN
ajbmeb-2872	131	27	of	of	ADP
ajbmeb-2872	131	28	the	the	DET
ajbmeb-2872	131	29	rating	rating	NOUN
ajbmeb-2872	131	30	system	system	NOUN
ajbmeb-2872	131	31	.	.	PUNCT
ajbmeb-2872	132	1	for	for	ADP
ajbmeb-2872	132	2	this	this	DET
ajbmeb-2872	132	3	reason	reason	NOUN
ajbmeb-2872	132	4	,	,	PUNCT
ajbmeb-2872	132	5	when	when	SCONJ
ajbmeb-2872	132	6	evaluating	evaluate	VERB
ajbmeb-2872	132	7	corrections	correction	NOUN
ajbmeb-2872	132	8	,	,	PUNCT
ajbmeb-2872	132	9	it	it	PRON
ajbmeb-2872	132	10	is	be	AUX
ajbmeb-2872	132	11	recommended	recommend	VERB
ajbmeb-2872	132	12	that	that	SCONJ
ajbmeb-2872	132	13	a	a	DET
ajbmeb-2872	132	14	differential	differential	ADJ
ajbmeb-2872	132	15	penalization	penalization	NOUN
ajbmeb-2872	132	16	approach	approach	NOUN
ajbmeb-2872	132	17	be	be	AUX
ajbmeb-2872	132	18	introduced	introduce	VERB
ajbmeb-2872	132	19	based	base	VERB
ajbmeb-2872	132	20	on	on	ADP
ajbmeb-2872	132	21	their	their	PRON
ajbmeb-2872	132	22	causes	cause	NOUN
ajbmeb-2872	132	23	,	,	PUNCT
ajbmeb-2872	132	24	frequency	frequency	NOUN
ajbmeb-2872	132	25	and	and	CCONJ
ajbmeb-2872	132	26	scale	scale	NOUN
ajbmeb-2872	132	27	.	.	PUNCT
ajbmeb-2872	133	1	to	to	PART
ajbmeb-2872	133	2	improve	improve	VERB
ajbmeb-2872	133	3	the	the	DET
ajbmeb-2872	133	4	sustainability	sustainability	NOUN
ajbmeb-2872	133	5	rating	rating	NOUN
ajbmeb-2872	133	6	system	system	NOUN
ajbmeb-2872	133	7	of	of	ADP
ajbmeb-2872	133	8	business	business	NOUN
ajbmeb-2872	133	9	entities	entity	NOUN
ajbmeb-2872	133	10	,	,	PUNCT
ajbmeb-2872	133	11	it	it	PRON
ajbmeb-2872	133	12	is	be	AUX
ajbmeb-2872	133	13	necessary	necessary	ADJ
ajbmeb-2872	133	14	to	to	PART
ajbmeb-2872	133	15	introduce	introduce	VERB
ajbmeb-2872	133	16	automated	automate	VERB
ajbmeb-2872	133	17	monitoring	monitoring	NOUN
ajbmeb-2872	133	18	and	and	CCONJ
ajbmeb-2872	133	19	anomaly	anomaly	NOUN
ajbmeb-2872	133	20	detection	detection	NOUN
ajbmeb-2872	133	21	algorithms	algorithm	NOUN
ajbmeb-2872	133	22	in	in	ADP
ajbmeb-2872	133	23	the	the	DET
ajbmeb-2872	133	24	cross	cross	NOUN
ajbmeb-2872	133	25	section	section	NOUN
ajbmeb-2872	133	26	of	of	ADP
ajbmeb-2872	133	27	criteria	criterion	NOUN
ajbmeb-2872	133	28	,	,	PUNCT
ajbmeb-2872	133	29	deepen	deepen	VERB
ajbmeb-2872	133	30	point	point	NOUN
ajbmeb-2872	133	31	differentiation	differentiation	NOUN
ajbmeb-2872	133	32	,	,	PUNCT
ajbmeb-2872	133	33	expand	expand	VERB
ajbmeb-2872	133	34	digital	digital	ADJ
ajbmeb-2872	133	35	audit	audit	NOUN
ajbmeb-2872	133	36	-	-	PUNCT
ajbmeb-2872	133	37	based	base	VERB
ajbmeb-2872	133	38	assessment	assessment	NOUN
ajbmeb-2872	133	39	and	and	CCONJ
ajbmeb-2872	133	40	integrate	integrate	VERB
ajbmeb-2872	133	41	new	new	ADJ
ajbmeb-2872	133	42	indicators	indicator	NOUN
ajbmeb-2872	133	43	into	into	ADP
ajbmeb-2872	133	44	the	the	DET
ajbmeb-2872	133	45	system	system	NOUN
ajbmeb-2872	133	46	,	,	PUNCT
ajbmeb-2872	133	47	such	such	ADJ
ajbmeb-2872	133	48	as	as	ADP
ajbmeb-2872	133	49	export	export	NOUN
ajbmeb-2872	133	50	potential	potential	NOUN
ajbmeb-2872	133	51	,	,	PUNCT
ajbmeb-2872	133	52	environmental	environmental	ADJ
ajbmeb-2872	133	53	responsibility	responsibility	NOUN
ajbmeb-2872	133	54	and	and	CCONJ
ajbmeb-2872	133	55	innovative	innovative	ADJ
ajbmeb-2872	133	56	activities	activity	NOUN
ajbmeb-2872	133	57	,	,	PUNCT
ajbmeb-2872	133	58	this	this	DET
ajbmeb-2872	133	59	approach	approach	NOUN
ajbmeb-2872	133	60	will	will	AUX
ajbmeb-2872	133	61	transform	transform	VERB
ajbmeb-2872	133	62	the	the	DET
ajbmeb-2872	133	63	rating	rating	NOUN
ajbmeb-2872	133	64	system	system	NOUN
ajbmeb-2872	133	65	from	from	ADP
ajbmeb-2872	133	66	a	a	DET
ajbmeb-2872	133	67	static	static	ADJ
ajbmeb-2872	133	68	mechanism	mechanism	NOUN
ajbmeb-2872	133	69	into	into	ADP
ajbmeb-2872	133	70	a	a	DET
ajbmeb-2872	133	71	dynamic	dynamic	ADJ
ajbmeb-2872	133	72	and	and	CCONJ
ajbmeb-2872	133	73	predictive	predictive	ADJ
ajbmeb-2872	133	74	platform	platform	NOUN
ajbmeb-2872	133	75	through	through	ADP
ajbmeb-2872	133	76	this	this	PRON
ajbmeb-2872	133	77	,	,	PUNCT
ajbmeb-2872	133	78	the	the	DET
ajbmeb-2872	133	79	reliability	reliability	NOUN
ajbmeb-2872	133	80	,	,	PUNCT
ajbmeb-2872	133	81	methodological	methodological	ADJ
ajbmeb-2872	133	82	accuracy	accuracy	NOUN
ajbmeb-2872	133	83	,	,	PUNCT
ajbmeb-2872	133	84	and	and	CCONJ
ajbmeb-2872	133	85	digital	digital	ADJ
ajbmeb-2872	133	86	transparency	transparency	NOUN
ajbmeb-2872	133	87	of	of	ADP
ajbmeb-2872	133	88	the	the	DET
ajbmeb-2872	133	89	rating	rating	NOUN
ajbmeb-2872	133	90	system	system	NOUN
ajbmeb-2872	133	91	are	be	AUX
ajbmeb-2872	133	92	ensured	ensure	VERB
ajbmeb-2872	133	93	.	.	PUNCT
ajbmeb-2872	134	1	in	in	ADP
ajbmeb-2872	134	2	the	the	DET
ajbmeb-2872	134	3	assessment	assessment	NOUN
ajbmeb-2872	134	4	process	process	NOUN
ajbmeb-2872	134	5	,	,	PUNCT
ajbmeb-2872	134	6	it	it	PRON
ajbmeb-2872	134	7	will	will	AUX
ajbmeb-2872	134	8	be	be	AUX
ajbmeb-2872	134	9	possible	possible	ADJ
ajbmeb-2872	134	10	to	to	PART
ajbmeb-2872	134	11	reduce	reduce	VERB
ajbmeb-2872	134	12	the	the	DET
ajbmeb-2872	134	13	human	human	ADJ
ajbmeb-2872	134	14	factor	factor	NOUN
ajbmeb-2872	134	15	,	,	PUNCT
ajbmeb-2872	134	16	more	more	ADV
ajbmeb-2872	134	17	accurately	accurately	ADV
ajbmeb-2872	134	18	express	express	VERB
ajbmeb-2872	134	19	economic	economic	ADJ
ajbmeb-2872	134	20	differences	difference	NOUN
ajbmeb-2872	134	21	between	between	ADP
ajbmeb-2872	134	22	the	the	DET
ajbmeb-2872	134	23	subjects	subject	NOUN
ajbmeb-2872	134	24	,	,	PUNCT
ajbmeb-2872	134	25	and	and	CCONJ
ajbmeb-2872	134	26	strengthen	strengthen	VERB
ajbmeb-2872	134	27	the	the	DET
ajbmeb-2872	134	28	risk	risk	NOUN
ajbmeb-2872	134	29	-	-	PUNCT
ajbmeb-2872	134	30	based	base	VERB
ajbmeb-2872	134	31	selective	selective	ADJ
ajbmeb-2872	134	32	approach	approach	NOUN
ajbmeb-2872	134	33	.	.	PUNCT
ajbmeb-2872	135	1	the	the	DET
ajbmeb-2872	135	2	improved	improve	VERB
ajbmeb-2872	135	3	system	system	NOUN
ajbmeb-2872	135	4	serves	serve	VERB
ajbmeb-2872	135	5	not	not	PART
ajbmeb-2872	135	6	only	only	ADV
ajbmeb-2872	135	7	as	as	ADP
ajbmeb-2872	135	8	a	a	DET
ajbmeb-2872	135	9	monitoring	monitoring	NOUN
ajbmeb-2872	135	10	and	and	CCONJ
ajbmeb-2872	135	11	control	control	NOUN
ajbmeb-2872	135	12	mechanism	mechanism	NOUN
ajbmeb-2872	135	13	for	for	ADP
ajbmeb-2872	135	14	tax	tax	NOUN
ajbmeb-2872	135	15	authorities	authority	NOUN
ajbmeb-2872	135	16	,	,	PUNCT
ajbmeb-2872	135	17	but	but	CCONJ
ajbmeb-2872	135	18	also	also	ADV
ajbmeb-2872	135	19	as	as	ADP
ajbmeb-2872	135	20	a	a	DET
ajbmeb-2872	135	21	credit	credit	NOUN
ajbmeb-2872	135	22	rating	rating	NOUN
ajbmeb-2872	135	23	alternative	alternative	NOUN
ajbmeb-2872	135	24	for	for	ADP
ajbmeb-2872	135	25	financial	financial	ADJ
ajbmeb-2872	135	26	institutions	institution	NOUN
ajbmeb-2872	135	27	,	,	PUNCT
ajbmeb-2872	135	28	and	and	CCONJ
ajbmeb-2872	135	29	as	as	ADP
ajbmeb-2872	135	30	a	a	DET
ajbmeb-2872	135	31	means	means	NOUN
ajbmeb-2872	135	32	of	of	ADP
ajbmeb-2872	135	33	self	self	NOUN
ajbmeb-2872	135	34	-	-	PUNCT
ajbmeb-2872	135	35	analysis	analysis	NOUN
ajbmeb-2872	135	36	and	and	CCONJ
ajbmeb-2872	135	37	assessment	assessment	NOUN
ajbmeb-2872	135	38	of	of	ADP
ajbmeb-2872	135	39	the	the	DET
ajbmeb-2872	135	40	level	level	NOUN
ajbmeb-2872	135	41	of	of	ADP
ajbmeb-2872	135	42	competitiveness	competitiveness	NOUN
ajbmeb-2872	135	43	for	for	ADP
ajbmeb-2872	135	44	business	business	NOUN
ajbmeb-2872	135	45	entities	entity	NOUN
ajbmeb-2872	135	46	.	.	PUNCT
ajbmeb-2872	136	1	the	the	DET
ajbmeb-2872	136	2	stability	stability	NOUN
ajbmeb-2872	136	3	rating	rating	NOUN
ajbmeb-2872	136	4	is	be	AUX
ajbmeb-2872	136	5	taking	take	VERB
ajbmeb-2872	136	6	shape	shape	NOUN
ajbmeb-2872	136	7	in	in	ADP
ajbmeb-2872	136	8	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	136	9	as	as	ADP
ajbmeb-2872	136	10	a	a	DET
ajbmeb-2872	136	11	strategic	strategic	ADJ
ajbmeb-2872	136	12	institutional	institutional	ADJ
ajbmeb-2872	136	13	basis	basis	NOUN
ajbmeb-2872	136	14	of	of	ADP
ajbmeb-2872	136	15	modern	modern	ADJ
ajbmeb-2872	136	16	digital	digital	ADJ
ajbmeb-2872	136	17	fiscal	fiscal	ADJ
ajbmeb-2872	136	18	management	management	NOUN
ajbmeb-2872	136	19	(	(	PUNCT
ajbmeb-2872	136	20	abdullayev	abdullayev	NOUN
ajbmeb-2872	136	21	,	,	PUNCT
ajbmeb-2872	136	22	2024	2024	NUM
ajbmeb-2872	136	23	)	)	PUNCT
ajbmeb-2872	136	24	.	.	PUNCT
ajbmeb-2872	137	1	it	it	PRON
ajbmeb-2872	137	2	serves	serve	VERB
ajbmeb-2872	137	3	to	to	PART
ajbmeb-2872	137	4	form	form	VERB
ajbmeb-2872	137	5	a	a	DET
ajbmeb-2872	137	6	trust	trust	NOUN
ajbmeb-2872	137	7	-	-	PUNCT
ajbmeb-2872	137	8	based	base	VERB
ajbmeb-2872	137	9	fiscal	fiscal	ADJ
ajbmeb-2872	137	10	dialogue	dialogue	NOUN
ajbmeb-2872	137	11	between	between	ADP
ajbmeb-2872	137	12	the	the	DET
ajbmeb-2872	137	13	state	state	NOUN
ajbmeb-2872	137	14	and	and	CCONJ
ajbmeb-2872	137	15	business	business	NOUN
ajbmeb-2872	137	16	entities	entity	NOUN
ajbmeb-2872	137	17	,	,	PUNCT
ajbmeb-2872	137	18	effectively	effectively	ADV
ajbmeb-2872	137	19	managing	manage	VERB
ajbmeb-2872	137	20	their	their	PRON
ajbmeb-2872	137	21	relationship	relationship	NOUN
ajbmeb-2872	137	22	through	through	ADP
ajbmeb-2872	137	23	digital	digital	ADJ
ajbmeb-2872	137	24	monitoring	monitoring	NOUN
ajbmeb-2872	137	25	and	and	CCONJ
ajbmeb-2872	137	26	analysis	analysis	NOUN
ajbmeb-2872	137	27	.	.	PUNCT
ajbmeb-2872	138	1	within	within	ADP
ajbmeb-2872	138	2	the	the	DET
ajbmeb-2872	138	3	framework	framework	NOUN
ajbmeb-2872	138	4	of	of	ADP
ajbmeb-2872	138	5	the	the	DET
ajbmeb-2872	138	6	rating	rating	NOUN
ajbmeb-2872	138	7	system	system	NOUN
ajbmeb-2872	138	8	,	,	PUNCT
ajbmeb-2872	138	9	key	key	ADJ
ajbmeb-2872	138	10	indicators	indicator	NOUN
ajbmeb-2872	138	11	such	such	ADJ
ajbmeb-2872	138	12	as	as	ADP
ajbmeb-2872	138	13	tax	tax	NOUN
ajbmeb-2872	138	14	discipline	discipline	NOUN
ajbmeb-2872	138	15	,	,	PUNCT
ajbmeb-2872	138	16	financial	financial	ADJ
ajbmeb-2872	138	17	stability	stability	NOUN
ajbmeb-2872	138	18	,	,	PUNCT
ajbmeb-2872	138	19	level	level	NOUN
ajbmeb-2872	138	20	of	of	ADP
ajbmeb-2872	138	21	digitization	digitization	NOUN
ajbmeb-2872	138	22	and	and	CCONJ
ajbmeb-2872	138	23	social	social	ADJ
ajbmeb-2872	138	24	responsibility	responsibility	NOUN
ajbmeb-2872	138	25	of	of	ADP
ajbmeb-2872	138	26	legal	legal	ADJ
ajbmeb-2872	138	27	entities	entity	NOUN
ajbmeb-2872	138	28	are	be	AUX
ajbmeb-2872	138	29	evaluated	evaluate	VERB
ajbmeb-2872	138	30	through	through	ADP
ajbmeb-2872	138	31	automatic	automatic	ADJ
ajbmeb-2872	138	32	information	information	NOUN
ajbmeb-2872	138	33	systems	system	NOUN
ajbmeb-2872	138	34	in	in	ADP
ajbmeb-2872	138	35	real	real	ADJ
ajbmeb-2872	138	36	time	time	NOUN
ajbmeb-2872	138	37	.	.	PUNCT
ajbmeb-2872	139	1	as	as	ADP
ajbmeb-2872	139	2	a	a	DET
ajbmeb-2872	139	3	result	result	NOUN
ajbmeb-2872	139	4	,	,	PUNCT
ajbmeb-2872	139	5	on	on	ADP
ajbmeb-2872	139	6	the	the	DET
ajbmeb-2872	139	7	one	one	NUM
ajbmeb-2872	139	8	hand	hand	NOUN
ajbmeb-2872	139	9	,	,	PUNCT
ajbmeb-2872	139	10	tax	tax	NOUN
ajbmeb-2872	139	11	administration	administration	NOUN
ajbmeb-2872	139	12	simplifies	simplifie	NOUN
ajbmeb-2872	139	13	and	and	CCONJ
ajbmeb-2872	139	14	subjective	subjective	ADJ
ajbmeb-2872	139	15	approaches	approach	NOUN
ajbmeb-2872	139	16	decrease	decrease	VERB
ajbmeb-2872	139	17	;	;	PUNCT
ajbmeb-2872	139	18	on	on	ADP
ajbmeb-2872	139	19	the	the	DET
ajbmeb-2872	139	20	other	other	ADJ
ajbmeb-2872	139	21	hand	hand	NOUN
ajbmeb-2872	139	22	,	,	PUNCT
ajbmeb-2872	139	23	the	the	DET
ajbmeb-2872	139	24	possibility	possibility	NOUN
ajbmeb-2872	139	25	of	of	ADP
ajbmeb-2872	139	26	differential	differential	ADJ
ajbmeb-2872	139	27	allocation	allocation	NOUN
ajbmeb-2872	139	28	of	of	ADP
ajbmeb-2872	139	29	state	state	NOUN
ajbmeb-2872	139	30	resources	resource	NOUN
ajbmeb-2872	139	31	,	,	PUNCT
ajbmeb-2872	139	32	conducting	conduct	VERB
ajbmeb-2872	139	33	stimulating	stimulate	VERB
ajbmeb-2872	139	34	fiscal	fiscal	ADJ
ajbmeb-2872	139	35	policies	policy	NOUN
ajbmeb-2872	139	36	and	and	CCONJ
ajbmeb-2872	139	37	predicting	predict	VERB
ajbmeb-2872	139	38	economic	economic	ADJ
ajbmeb-2872	139	39	risks	risk	NOUN
ajbmeb-2872	139	40	arises	arise	VERB
ajbmeb-2872	139	41	.	.	PUNCT
ajbmeb-2872	140	1	scientifically	scientifically	ADV
ajbmeb-2872	140	2	-	-	PUNCT
ajbmeb-2872	140	3	theoretically	theoretically	ADV
ajbmeb-2872	140	4	,	,	PUNCT
ajbmeb-2872	140	5	the	the	DET
ajbmeb-2872	140	6	rating	rating	NOUN
ajbmeb-2872	140	7	system	system	NOUN
ajbmeb-2872	140	8	makes	make	VERB
ajbmeb-2872	140	9	it	it	PRON
ajbmeb-2872	140	10	possible	possible	ADJ
ajbmeb-2872	140	11	to	to	PART
ajbmeb-2872	140	12	systematically	systematically	ADV
ajbmeb-2872	140	13	assess	assess	VERB
ajbmeb-2872	140	14	the	the	DET
ajbmeb-2872	140	15	activities	activity	NOUN
ajbmeb-2872	140	16	of	of	ADP
ajbmeb-2872	140	17	business	business	NOUN
ajbmeb-2872	140	18	entities	entity	NOUN
ajbmeb-2872	140	19	through	through	ADP
ajbmeb-2872	140	20	complex	complex	ADJ
ajbmeb-2872	140	21	indicators	indicator	NOUN
ajbmeb-2872	140	22	measuring	measure	VERB
ajbmeb-2872	140	23	economic	economic	ADJ
ajbmeb-2872	140	24	efficiency	efficiency	NOUN
ajbmeb-2872	140	25	,	,	PUNCT
ajbmeb-2872	140	26	fiscal	fiscal	ADJ
ajbmeb-2872	140	27	discipline	discipline	NOUN
ajbmeb-2872	140	28	,	,	PUNCT
ajbmeb-2872	140	29	financial	financial	ADJ
ajbmeb-2872	140	30	transparency	transparency	NOUN
ajbmeb-2872	140	31	and	and	CCONJ
ajbmeb-2872	140	32	institutional	institutional	ADJ
ajbmeb-2872	140	33	stability	stability	NOUN
ajbmeb-2872	140	34	.	.	PUNCT
ajbmeb-2872	141	1	this	this	DET
ajbmeb-2872	141	2	approach	approach	NOUN
ajbmeb-2872	141	3	serves	serve	VERB
ajbmeb-2872	141	4	as	as	ADP
ajbmeb-2872	141	5	a	a	DET
ajbmeb-2872	141	6	theoretical	theoretical	ADJ
ajbmeb-2872	141	7	framework	framework	NOUN
ajbmeb-2872	141	8	in	in	ADP
ajbmeb-2872	141	9	modeling	model	VERB
ajbmeb-2872	141	10	economic	economic	ADJ
ajbmeb-2872	141	11	behavior	behavior	NOUN
ajbmeb-2872	141	12	,	,	PUNCT
ajbmeb-2872	141	13	determining	determine	VERB
ajbmeb-2872	141	14	risk	risk	NOUN
ajbmeb-2872	141	15	levels	level	NOUN
ajbmeb-2872	141	16	,	,	PUNCT
ajbmeb-2872	141	17	and	and	CCONJ
ajbmeb-2872	141	18	shaping	shape	VERB
ajbmeb-2872	141	19	optimal	optimal	ADJ
ajbmeb-2872	141	20	regulatory	regulatory	ADJ
ajbmeb-2872	141	21	relationships	relationship	NOUN
ajbmeb-2872	141	22	between	between	ADP
ajbmeb-2872	141	23	the	the	DET
ajbmeb-2872	141	24	public	public	ADJ
ajbmeb-2872	141	25	-	-	PUNCT
ajbmeb-2872	141	26	private	private	ADJ
ajbmeb-2872	141	27	sector	sector	NOUN
ajbmeb-2872	141	28	.	.	PUNCT
ajbmeb-2872	142	1	in	in	ADP
ajbmeb-2872	142	2	practical	practical	ADJ
ajbmeb-2872	142	3	terms	term	NOUN
ajbmeb-2872	142	4	,	,	PUNCT
ajbmeb-2872	142	5	however	however	ADV
ajbmeb-2872	142	6	,	,	PUNCT
ajbmeb-2872	142	7	this	this	DET
ajbmeb-2872	142	8	system	system	NOUN
ajbmeb-2872	142	9	ensures	ensure	VERB
ajbmeb-2872	142	10	that	that	SCONJ
ajbmeb-2872	142	11	large	large	ADJ
ajbmeb-2872	142	12	and	and	CCONJ
ajbmeb-2872	142	13	medium	medium	ADJ
ajbmeb-2872	142	14	-	-	PUNCT
ajbmeb-2872	142	15	sized	sized	ADJ
ajbmeb-2872	142	16	business	business	NOUN
ajbmeb-2872	142	17	entities	entity	NOUN
ajbmeb-2872	142	18	are	be	AUX
ajbmeb-2872	142	19	encouraged	encourage	VERB
ajbmeb-2872	142	20	on	on	ADP
ajbmeb-2872	142	21	a	a	DET
ajbmeb-2872	142	22	rating	rating	NOUN
ajbmeb-2872	142	23	basis	basis	NOUN
ajbmeb-2872	142	24	,	,	PUNCT
ajbmeb-2872	142	25	while	while	SCONJ
ajbmeb-2872	142	26	small	small	ADJ
ajbmeb-2872	142	27	and	and	CCONJ
ajbmeb-2872	142	28	non	non	ADJ
ajbmeb-2872	142	29	-	-	ADJ
ajbmeb-2872	142	30	formalized	formalized	ADJ
ajbmeb-2872	142	31	entities	entity	NOUN
ajbmeb-2872	142	32	adapt	adapt	VERB
ajbmeb-2872	142	33	to	to	ADP
ajbmeb-2872	142	34	ranking	rank	VERB
ajbmeb-2872	142	35	criteria	criterion	NOUN
ajbmeb-2872	142	36	through	through	ADP
ajbmeb-2872	142	37	tax	tax	NOUN
ajbmeb-2872	142	38	discipline	discipline	NOUN
ajbmeb-2872	142	39	and	and	CCONJ
ajbmeb-2872	142	40	economic	economic	ADJ
ajbmeb-2872	142	41	activity	activity	NOUN
ajbmeb-2872	142	42	.	.	PUNCT
ajbmeb-2872	143	1	the	the	DET
ajbmeb-2872	143	2	rating	rating	NOUN
ajbmeb-2872	143	3	system	system	NOUN
ajbmeb-2872	143	4	thus	thus	ADV
ajbmeb-2872	143	5	functions	function	VERB
ajbmeb-2872	143	6	effectively	effectively	ADV
ajbmeb-2872	143	7	as	as	ADP
ajbmeb-2872	143	8	a	a	DET
ajbmeb-2872	143	9	mediator	mediator	NOUN
ajbmeb-2872	143	10	of	of	ADP
ajbmeb-2872	143	11	the	the	DET
ajbmeb-2872	143	12	economic	economic	ADJ
ajbmeb-2872	143	13	formalization	formalization	NOUN
ajbmeb-2872	143	14	process	process	NOUN
ajbmeb-2872	143	15	.	.	PUNCT
ajbmeb-2872	144	1	american	american	ADJ
ajbmeb-2872	144	2	journal	journal	PROPN
ajbmeb-2872	144	3	of	of	ADP
ajbmeb-2872	144	4	business	business	NOUN
ajbmeb-2872	144	5	management	management	NOUN
ajbmeb-2872	144	6	,	,	PUNCT
ajbmeb-2872	144	7	economics	economic	NOUN
ajbmeb-2872	144	8	and	and	CCONJ
ajbmeb-2872	144	9	banking	banking	NOUN
ajbmeb-2872	144	10	volume	volume	NOUN
ajbmeb-2872	144	11	35	35	NUM
ajbmeb-2872	144	12	april	april	PROPN
ajbmeb-2872	144	13	2025	2025	NUM
ajbmeb-2872	144	14	p	p	NOUN
ajbmeb-2872	144	15	a	a	DET
ajbmeb-2872	144	16	g	g	NOUN
ajbmeb-2872	144	17	e	e	PROPN
ajbmeb-2872	144	18	|	|	ADV
ajbmeb-2872	144	19	96	96	NUM
ajbmeb-2872	144	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2872	144	21	references	reference	NOUN
ajbmeb-2872	144	22	1	1	NUM
ajbmeb-2872	144	23	.	.	PUNCT
ajbmeb-2872	144	24	mirziyoyev	mirziyoyev	PROPN
ajbmeb-2872	144	25	,	,	PUNCT
ajbmeb-2872	144	26	sh.m	sh.m	PROPN
ajbmeb-2872	144	27	.	.	PUNCT
ajbmeb-2872	144	28	(	(	PUNCT
ajbmeb-2872	144	29	2024	2024	NUM
ajbmeb-2872	144	30	)	)	PUNCT
ajbmeb-2872	144	31	.	.	PUNCT
ajbmeb-2872	145	1	pq-39	pq-39	NOUN
ajbmeb-2872	145	2	of	of	ADP
ajbmeb-2872	145	3	the	the	DET
ajbmeb-2872	145	4	president	president	NOUN
ajbmeb-2872	145	5	of	of	ADP
ajbmeb-2872	145	6	the	the	DET
ajbmeb-2872	145	7	republic	republic	NOUN
ajbmeb-2872	145	8	of	of	ADP
ajbmeb-2872	145	9	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	145	10	:	:	PUNCT
ajbmeb-2872	145	11	on	on	ADP
ajbmeb-2872	145	12	the	the	DET
ajbmeb-2872	145	13	implementation	implementation	NOUN
ajbmeb-2872	145	14	of	of	ADP
ajbmeb-2872	145	15	the	the	DET
ajbmeb-2872	145	16	stability	stability	NOUN
ajbmeb-2872	145	17	rating	rating	NOUN
ajbmeb-2872	145	18	system	system	NOUN
ajbmeb-2872	145	19	.	.	PUNCT
ajbmeb-2872	146	1	tashkent	tashkent	PROPN
ajbmeb-2872	146	2	:	:	PUNCT
ajbmeb-2872	146	3	president	president	NOUN
ajbmeb-2872	146	4	.	.	PUNCT
ajbmeb-2872	147	1	[	[	X
ajbmeb-2872	147	2	online	online	X
ajbmeb-2872	147	3	]	]	X
ajbmeb-2872	147	4	available	available	ADJ
ajbmeb-2872	147	5	at	at	ADP
ajbmeb-2872	147	6	:	:	PUNCT
ajbmeb-2872	147	7	https://lex.uz/docs/6782831	https://lex.uz/docs/6782831	NOUN
ajbmeb-2872	147	8	2	2	NUM
ajbmeb-2872	147	9	.	.	X
ajbmeb-2872	147	10	aripov	aripov	PROPN
ajbmeb-2872	147	11	,	,	PUNCT
ajbmeb-2872	147	12	a.n	a.n	PROPN
ajbmeb-2872	147	13	.	.	PROPN
ajbmeb-2872	147	14	(	(	PUNCT
ajbmeb-2872	147	15	2024	2024	NUM
ajbmeb-2872	147	16	)	)	PUNCT
ajbmeb-2872	147	17	.	.	PUNCT
ajbmeb-2872	148	1	resolution	resolution	NOUN
ajbmeb-2872	148	2	of	of	ADP
ajbmeb-2872	148	3	the	the	DET
ajbmeb-2872	148	4	cabinet	cabinet	NOUN
ajbmeb-2872	148	5	of	of	ADP
ajbmeb-2872	148	6	ministers	minister	NOUN
ajbmeb-2872	148	7	of	of	ADP
ajbmeb-2872	148	8	the	the	DET
ajbmeb-2872	148	9	republic	republic	NOUN
ajbmeb-2872	148	10	of	of	ADP
ajbmeb-2872	148	11	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	148	12	no	no	INTJ
ajbmeb-2872	148	13	.	.	PROPN
ajbmeb-2872	148	14	55	55	NUM
ajbmeb-2872	148	15	of	of	ADP
ajbmeb-2872	148	16	january	january	PROPN
ajbmeb-2872	148	17	30	30	NUM
ajbmeb-2872	148	18	,	,	PUNCT
ajbmeb-2872	148	19	2024	2024	NUM
ajbmeb-2872	148	20	.	.	PUNCT
ajbmeb-2872	149	1	tashkent	tashkent	NOUN
ajbmeb-2872	149	2	:	:	PUNCT
ajbmeb-2872	150	1	www.lex.uz	www.lex.uz	X
ajbmeb-2872	150	2	.	.	PUNCT
ajbmeb-2872	151	1	[	[	X
ajbmeb-2872	151	2	online	online	X
ajbmeb-2872	151	3	]	]	X
ajbmeb-2872	151	4	available	available	ADJ
ajbmeb-2872	151	5	at	at	ADP
ajbmeb-2872	151	6	:	:	PUNCT
ajbmeb-2872	151	7	https://lex.uz/docs/6823652	https://lex.uz/docs/6823652	PROPN
ajbmeb-2872	151	8	3	3	PROPN
ajbmeb-2872	151	9	.	.	PUNCT
ajbmeb-2872	152	1	esg	esg	PROPN
ajbmeb-2872	152	2	reporting	reporting	NOUN
ajbmeb-2872	152	3	guide	guide	NOUN
ajbmeb-2872	152	4	(	(	PUNCT
ajbmeb-2872	152	5	2023	2023	NUM
ajbmeb-2872	152	6	)	)	PUNCT
ajbmeb-2872	152	7	.	.	PUNCT
ajbmeb-2872	153	1	environmental	environmental	ADJ
ajbmeb-2872	153	2	,	,	PUNCT
ajbmeb-2872	153	3	social	social	ADJ
ajbmeb-2872	153	4	,	,	PUNCT
ajbmeb-2872	153	5	and	and	CCONJ
ajbmeb-2872	153	6	governance	governance	NOUN
ajbmeb-2872	153	7	(	(	PUNCT
ajbmeb-2872	153	8	esg	esg	NOUN
ajbmeb-2872	153	9	)	)	PUNCT
ajbmeb-2872	153	10	metrics	metric	NOUN
ajbmeb-2872	153	11	:	:	PUNCT
ajbmeb-2872	153	12	a	a	DET
ajbmeb-2872	153	13	practical	practical	ADJ
ajbmeb-2872	153	14	guide	guide	NOUN
ajbmeb-2872	153	15	.	.	PUNCT
ajbmeb-2872	153	16	geneva	geneva	PROPN
ajbmeb-2872	153	17	:	:	PUNCT
ajbmeb-2872	154	1	un	un	PROPN
ajbmeb-2872	154	2	global	global	ADJ
ajbmeb-2872	154	3	compact	compact	PROPN
ajbmeb-2872	154	4	.	.	PUNCT
ajbmeb-2872	155	1	[	[	X
ajbmeb-2872	155	2	online	online	X
ajbmeb-2872	155	3	]	]	X
ajbmeb-2872	155	4	available	available	ADJ
ajbmeb-2872	155	5	at	at	ADP
ajbmeb-2872	155	6	:	:	PUNCT
ajbmeb-2872	155	7	https://www.unglobalcompact.org/library	https://www.unglobalcompact.org/library	PROPN
ajbmeb-2872	155	8	4	4	X
ajbmeb-2872	155	9	.	.	X
ajbmeb-2872	155	10	fitch	fitch	NOUN
ajbmeb-2872	155	11	ratings	rating	NOUN
ajbmeb-2872	155	12	(	(	PUNCT
ajbmeb-2872	155	13	2023	2023	NUM
ajbmeb-2872	155	14	)	)	PUNCT
ajbmeb-2872	155	15	.	.	PUNCT
ajbmeb-2872	156	1	corporate	corporate	ADJ
ajbmeb-2872	156	2	rating	rating	NOUN
ajbmeb-2872	156	3	criteria	criterion	NOUN
ajbmeb-2872	156	4	.	.	PUNCT
ajbmeb-2872	157	1	new	new	PROPN
ajbmeb-2872	157	2	york	york	PROPN
ajbmeb-2872	157	3	:	:	PUNCT
ajbmeb-2872	157	4	fitch	fitch	PROPN
ajbmeb-2872	157	5	group	group	NOUN
ajbmeb-2872	157	6	.	.	PUNCT
ajbmeb-2872	158	1	[	[	X
ajbmeb-2872	158	2	online	online	X
ajbmeb-2872	158	3	]	]	X
ajbmeb-2872	158	4	available	available	ADJ
ajbmeb-2872	158	5	at	at	ADP
ajbmeb-2872	158	6	:	:	PUNCT
ajbmeb-2872	158	7	https://www.fitchratings.com	https://www.fitchratings.com	X
ajbmeb-2872	158	8	5	5	X
ajbmeb-2872	158	9	.	.	PUNCT
ajbmeb-2872	159	1	kpmg	kpmg	PROPN
ajbmeb-2872	159	2	international	international	PROPN
ajbmeb-2872	159	3	(	(	PUNCT
ajbmeb-2872	159	4	2022	2022	NUM
ajbmeb-2872	159	5	)	)	PUNCT
ajbmeb-2872	159	6	.	.	PUNCT
ajbmeb-2872	160	1	sustainability	sustainability	NOUN
ajbmeb-2872	160	2	reporting	reporting	NOUN
ajbmeb-2872	160	3	survey	survey	NOUN
ajbmeb-2872	160	4	2022	2022	NUM
ajbmeb-2872	160	5	.	.	PUNCT
ajbmeb-2872	161	1	zurich	zurich	PROPN
ajbmeb-2872	161	2	:	:	PUNCT
ajbmeb-2872	161	3	kpmg	kpmg	PROPN
ajbmeb-2872	161	4	insights	insight	NOUN
ajbmeb-2872	161	5	.	.	PUNCT
ajbmeb-2872	162	1	6	6	X
ajbmeb-2872	162	2	.	.	X
ajbmeb-2872	162	3	louche	louche	NOUN
ajbmeb-2872	162	4	,	,	PUNCT
ajbmeb-2872	162	5	c.	c.	NOUN
ajbmeb-2872	162	6	and	and	CCONJ
ajbmeb-2872	162	7	hebb	hebb	PROPN
ajbmeb-2872	162	8	,	,	PUNCT
ajbmeb-2872	162	9	t.	t.	PROPN
ajbmeb-2872	162	10	(	(	PUNCT
ajbmeb-2872	162	11	2017	2017	NUM
ajbmeb-2872	162	12	)	)	PUNCT
ajbmeb-2872	162	13	.	.	PUNCT
ajbmeb-2872	163	1	socially	socially	ADV
ajbmeb-2872	163	2	responsible	responsible	ADJ
ajbmeb-2872	163	3	investment	investment	NOUN
ajbmeb-2872	163	4	in	in	ADP
ajbmeb-2872	163	5	the	the	DET
ajbmeb-2872	163	6	21st	21st	ADJ
ajbmeb-2872	163	7	century	century	NOUN
ajbmeb-2872	163	8	:	:	PUNCT
ajbmeb-2872	163	9	does	do	AUX
ajbmeb-2872	163	10	it	it	PRON
ajbmeb-2872	163	11	make	make	VERB
ajbmeb-2872	163	12	a	a	DET
ajbmeb-2872	163	13	difference	difference	NOUN
ajbmeb-2872	163	14	for	for	ADP
ajbmeb-2872	163	15	society	society	NOUN
ajbmeb-2872	163	16	?	?	PUNCT
ajbmeb-2872	164	1	cheltenham	cheltenham	PROPN
ajbmeb-2872	164	2	:	:	PUNCT
ajbmeb-2872	164	3	edward	edward	PROPN
ajbmeb-2872	164	4	elgar	elgar	PROPN
ajbmeb-2872	164	5	publishing	publishing	PROPN
ajbmeb-2872	164	6	.	.	PUNCT
ajbmeb-2872	165	1	7	7	X
ajbmeb-2872	165	2	.	.	X
ajbmeb-2872	165	3	abdullayev	abdullayev	PROPN
ajbmeb-2872	165	4	,	,	PUNCT
ajbmeb-2872	165	5	z.s	z.s	PROPN
ajbmeb-2872	165	6	.	.	PROPN
ajbmeb-2872	165	7	(	(	PUNCT
ajbmeb-2872	165	8	2024	2024	NUM
ajbmeb-2872	165	9	)	)	PUNCT
ajbmeb-2872	165	10	.	.	PUNCT
ajbmeb-2872	166	1	sustainability	sustainability	NOUN
ajbmeb-2872	166	2	rating	rating	NOUN
ajbmeb-2872	166	3	of	of	ADP
ajbmeb-2872	166	4	business	business	NOUN
ajbmeb-2872	166	5	entities	entity	NOUN
ajbmeb-2872	166	6	:	:	PUNCT
ajbmeb-2872	166	7	modern	modern	ADJ
ajbmeb-2872	166	8	approaches	approach	NOUN
ajbmeb-2872	166	9	and	and	CCONJ
ajbmeb-2872	166	10	digital	digital	ADJ
ajbmeb-2872	166	11	monitoring	monitoring	NOUN
ajbmeb-2872	166	12	mechanisms	mechanism	NOUN
ajbmeb-2872	166	13	.	.	PUNCT
ajbmeb-2872	167	1	insurance	insurance	NOUN
ajbmeb-2872	167	2	market	market	NOUN
ajbmeb-2872	167	3	of	of	ADP
ajbmeb-2872	167	4	uzbekistan	uzbekistan	PROPN
ajbmeb-2872	167	5	,	,	PUNCT
ajbmeb-2872	167	6	№	№	NOUN
ajbmeb-2872	167	7	2	2	NUM
ajbmeb-2872	167	8	,	,	PUNCT
ajbmeb-2872	167	9	43	43	NUM
ajbmeb-2872	167	10	-	-	SYM
ajbmeb-2872	167	11	58	58	NUM
ajbmeb-2872	167	12	.	.	PUNCT
ajbmeb-2872	168	1	8	8	X
ajbmeb-2872	168	2	.	.	X
ajbmeb-2872	169	1	nurmatov	nurmatov	PROPN
ajbmeb-2872	169	2	,	,	PUNCT
ajbmeb-2872	169	3	sh	sh	PROPN
ajbmeb-2872	169	4	.	.	PUNCT
ajbmeb-2872	169	5	(	(	PUNCT
ajbmeb-2872	169	6	2024	2024	NUM
ajbmeb-2872	169	7	)	)	PUNCT
ajbmeb-2872	169	8	.	.	PUNCT
ajbmeb-2872	170	1	indicators	indicator	NOUN
ajbmeb-2872	170	2	and	and	CCONJ
ajbmeb-2872	170	3	their	their	PRON
ajbmeb-2872	170	4	weight	weight	NOUN
ajbmeb-2872	170	5	coefficients	coefficient	NOUN
ajbmeb-2872	170	6	in	in	ADP
ajbmeb-2872	170	7	the	the	DET
ajbmeb-2872	170	8	rating	rating	NOUN
ajbmeb-2872	170	9	system	system	NOUN
ajbmeb-2872	170	10	.	.	PUNCT
ajbmeb-2872	171	1	scientific	scientific	ADJ
ajbmeb-2872	171	2	bulletin	bulletin	NOUN
ajbmeb-2872	171	3	of	of	ADP
ajbmeb-2872	171	4	the	the	DET
ajbmeb-2872	171	5	tdiu	tdiu	NOUN
ajbmeb-2872	171	6	,	,	PUNCT
ajbmeb-2872	171	7	№	№	ADV
ajbmeb-2872	171	8	4	4	NUM
ajbmeb-2872	171	9	,	,	PUNCT
ajbmeb-2872	171	10	18	18	NUM
ajbmeb-2872	171	11	-	-	SYM
ajbmeb-2872	171	12	26	26	NUM
ajbmeb-2872	171	13	.	.	PUNCT
ajbmeb-2872	172	1	9	9	NUM
ajbmeb-2872	172	2	.	.	X
ajbmeb-2872	173	1	oecd	oecd	PROPN
ajbmeb-2872	173	2	(	(	PUNCT
ajbmeb-2872	173	3	2021	2021	NUM
ajbmeb-2872	173	4	)	)	PUNCT
ajbmeb-2872	173	5	.	.	PUNCT
ajbmeb-2872	174	1	digital	digital	ADJ
ajbmeb-2872	174	2	transformation	transformation	NOUN
ajbmeb-2872	174	3	in	in	ADP
ajbmeb-2872	174	4	government	government	NOUN
ajbmeb-2872	174	5	:	:	PUNCT
ajbmeb-2872	174	6	tackling	tackle	VERB
ajbmeb-2872	174	7	challenges	challenge	NOUN
ajbmeb-2872	174	8	for	for	ADP
ajbmeb-2872	174	9	inclusive	inclusive	ADJ
ajbmeb-2872	174	10	and	and	CCONJ
ajbmeb-2872	174	11	sustainable	sustainable	ADJ
ajbmeb-2872	174	12	growth	growth	NOUN
ajbmeb-2872	174	13	.	.	PUNCT
ajbmeb-2872	175	1	paris	paris	PROPN
ajbmeb-2872	175	2	:	:	PUNCT
ajbmeb-2872	176	1	oecd	oecd	PROPN
ajbmeb-2872	176	2	publishing	publishing	NOUN
ajbmeb-2872	176	3	.	.	PUNCT
ajbmeb-2872	177	1	10	10	NUM
ajbmeb-2872	177	2	.	.	X
ajbmeb-2872	177	3	s	s	PROPN
ajbmeb-2872	177	4	&	&	CCONJ
ajbmeb-2872	177	5	p	p	X
ajbmeb-2872	177	6	global	global	ADJ
ajbmeb-2872	177	7	ratings	rating	NOUN
ajbmeb-2872	177	8	(	(	PUNCT
ajbmeb-2872	177	9	2023	2023	NUM
ajbmeb-2872	177	10	)	)	PUNCT
ajbmeb-2872	177	11	.	.	PUNCT
ajbmeb-2872	178	1	methodology	methodology	NOUN
ajbmeb-2872	178	2	for	for	ADP
ajbmeb-2872	178	3	assessing	assess	VERB
ajbmeb-2872	178	4	sovereign	sovereign	ADJ
ajbmeb-2872	178	5	creditworthiness	creditworthiness	NOUN
ajbmeb-2872	178	6	.	.	PUNCT
ajbmeb-2872	179	1	london	london	PROPN
ajbmeb-2872	179	2	:	:	PUNCT
ajbmeb-2872	179	3	s&p	s&p	PROPN
ajbmeb-2872	179	4	global	global	PROPN
ajbmeb-2872	179	5	inc	inc	PROPN
ajbmeb-2872	179	6	.	.	PUNCT
ajbmeb-2872	180	1	[	[	X
ajbmeb-2872	180	2	online	online	X
ajbmeb-2872	180	3	]	]	X
ajbmeb-2872	180	4	available	available	ADJ
ajbmeb-2872	180	5	at	at	ADP
ajbmeb-2872	180	6	:	:	PUNCT
ajbmeb-2872	180	7	https://www.spglobal.com	https://www.spglobal.com	X
ajbmeb-2872	180	8	11	11	NUM
ajbmeb-2872	180	9	.	.	PUNCT
ajbmeb-2872	181	1	world	world	PROPN
ajbmeb-2872	181	2	bank	bank	PROPN
ajbmeb-2872	181	3	(	(	PUNCT
ajbmeb-2872	181	4	2020	2020	NUM
ajbmeb-2872	181	5	)	)	PUNCT
ajbmeb-2872	181	6	.	.	PUNCT
ajbmeb-2872	182	1	doing	do	VERB
ajbmeb-2872	182	2	business	business	NOUN
ajbmeb-2872	182	3	2020	2020	NUM
ajbmeb-2872	182	4	:	:	PUNCT
ajbmeb-2872	182	5	comparing	compare	VERB
ajbmeb-2872	182	6	business	business	NOUN
ajbmeb-2872	182	7	regulation	regulation	NOUN
ajbmeb-2872	182	8	in	in	ADP
ajbmeb-2872	182	9	190	190	NUM
ajbmeb-2872	182	10	economies	economy	NOUN
ajbmeb-2872	182	11	.	.	PUNCT
ajbmeb-2872	183	1	washington	washington	PROPN
ajbmeb-2872	183	2	,	,	PUNCT
ajbmeb-2872	183	3	d.c.c	d.c.c	PROPN
ajbmeb-2872	183	4	.	.	PUNCT
ajbmeb-2872	183	5	:	:	PUNCT
ajbmeb-2872	183	6	world	world	PROPN
ajbmeb-2872	183	7	bank	bank	PROPN
ajbmeb-2872	183	8	group	group	NOUN
ajbmeb-2872	183	9	.	.	PUNCT
ajbmeb-2872	184	1	12	12	NUM
ajbmeb-2872	184	2	.	.	PUNCT
ajbmeb-2872	185	1	world	world	PROPN
ajbmeb-2872	185	2	bank	bank	PROPN
ajbmeb-2872	185	3	(	(	PUNCT
ajbmeb-2872	185	4	2024	2024	NUM
ajbmeb-2872	185	5	)	)	PUNCT
ajbmeb-2872	185	6	.	.	PUNCT
ajbmeb-2872	186	1	business	business	NOUN
ajbmeb-2872	186	2	ready	ready	ADJ
ajbmeb-2872	186	3	2024	2024	NUM
ajbmeb-2872	186	4	:	:	PUNCT
ajbmeb-2872	186	5	pilot	pilot	NOUN
ajbmeb-2872	186	6	framework	framework	NOUN
ajbmeb-2872	186	7	for	for	ADP
ajbmeb-2872	186	8	private	private	ADJ
ajbmeb-2872	186	9	sector	sector	NOUN
ajbmeb-2872	186	10	development	development	NOUN
ajbmeb-2872	186	11	.	.	PUNCT
ajbmeb-2872	187	1	washington	washington	PROPN
ajbmeb-2872	187	2	,	,	PUNCT
ajbmeb-2872	187	3	d.c.c	d.c.c	PROPN
ajbmeb-2872	187	4	.	.	PUNCT
ajbmeb-2872	187	5	:	:	PUNCT
ajbmeb-2872	187	6	world	world	PROPN
ajbmeb-2872	187	7	bank	bank	PROPN
ajbmeb-2872	187	8	.	.	PUNCT
ajbmeb-2872	188	1	[	[	X
ajbmeb-2872	188	2	online	online	X
ajbmeb-2872	188	3	]	]	X
ajbmeb-2872	188	4	available	available	ADJ
ajbmeb-2872	188	5	at	at	ADP
ajbmeb-2872	188	6	:	:	PUNCT
ajbmeb-2872	188	7	https://www.worldbank.org/businessready	https://www.worldbank.org/businessready	PROPN
ajbmeb-2872	188	8	13	13	NUM
ajbmeb-2872	188	9	.	.	PUNCT
ajbmeb-2872	189	1	yakshiboeva	yakshiboeva	PROPN
ajbmeb-2872	189	2	,	,	PUNCT
ajbmeb-2872	189	3	m.	m.	NOUN
ajbmeb-2872	189	4	(	(	PUNCT
ajbmeb-2872	189	5	2024	2024	NUM
ajbmeb-2872	189	6	)	)	PUNCT
ajbmeb-2872	189	7	.	.	PUNCT
ajbmeb-2872	190	1	evaluation	evaluation	NOUN
ajbmeb-2872	190	2	methodology	methodology	NOUN
ajbmeb-2872	190	3	of	of	ADP
ajbmeb-2872	190	4	stability	stability	NOUN
ajbmeb-2872	190	5	indicators	indicator	NOUN
ajbmeb-2872	190	6	in	in	ADP
ajbmeb-2872	190	7	digital	digital	ADJ
ajbmeb-2872	190	8	fiscal	fiscal	ADJ
ajbmeb-2872	190	9	management	management	NOUN
ajbmeb-2872	190	10	.	.	PUNCT
ajbmeb-2872	191	1	economics	economic	NOUN
ajbmeb-2872	191	2	and	and	CCONJ
ajbmeb-2872	191	3	innovative	innovative	ADJ
ajbmeb-2872	191	4	technologies	technology	NOUN
ajbmeb-2872	191	5	,	,	PUNCT
ajbmeb-2872	191	6	№	№	ADV
ajbmeb-2872	191	7	6	6	NUM
ajbmeb-2872	191	8	,	,	PUNCT
ajbmeb-2872	191	9	35	35	NUM
ajbmeb-2872	191	10	-	-	SYM
ajbmeb-2872	191	11	42	42	NUM
ajbmeb-2872	191	12	.	.	PUNCT