This article analyzes the economic, legal, and methodological foundations of the business entity stability rating system developed under Uzbekistan’s regulatory framework. The rating indicators are reviewed in comparison with international practices and evaluated in the context of digital fiscal governance and tax discipline. Practical challenges in the system are identified, and improvement recommendations are proposed. The study provides theoretical insights and policy suggestions aimed at enhancing the effectiveness of fiscal reforms in Uzbekistan.
| Mualliflar | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-04-30 |
| Jild | 3 |
| Son | 4 |
| Betlar | 9-22 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss4-pp9-22 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss4-pp9-22 · Maqolaning asl sahifasi
stability rating, fiscal governance, tax discipline, entrepreneurial entities, digital transformation, assessment indicators, automated platform, VAT, turnover tax, rating methodology, fiscal reforms, international rating systems, рeйтинг уcтoйчивocти, фиcкaльнoe упрaвлeниe, нaлoгoвaя диcциплинa, cубъeкты прeдпринимaтeльcтвa, цифрoвaя трaнcфoрмaция, oцeнoчныe критeрии, aвтoмaтизирoвaннaя плaтфoрмa, НДC, нaлoг c oбoрoтa, мeтoдoлoгия рeйтингa, фиcкaльныe рeфoрмы, мeждунaрoдныe рeйтингoвыe cиcтeмы, barqarorlik reytingi, fiskal boshqaruv, soliq intizom, tadbirkorlik subyekti, raqamli transformatsiya, baholash mezonlari, avtomatlashtirilgan platforma, qo‘shilgan qiymat solig‘i (QQS), aylanmadan olinadigan soliq (AOS), reyting metodologiyasi, fiskal islohot, xalqaro reyting tizimlari
| APA | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, & Abdullayev , Zafarbek (2025). METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE. Иқтисодий тараққиёт ва таҳлил, 3(4), 9-22. https://doi.org/10.60078/2992-877x-2025-vol3-iss4-pp9-22 |
|---|---|
| GOST (OAK) | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 4. – P. 9-22. – DOI: 10.60078/2992-877x-2025-vol3-iss4-pp9-22. |
| MLA | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek. “METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE.” Иқтисодий тараққиёт ва таҳлил, 3(4), 9-22, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss4-pp9-22 |
| Chicago | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek. “METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE.” Иқтисодий тараққиёт ва таҳлил, 3(4), 9-22 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss4-pp9-22 |
| Harvard | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek (2025) ‘METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE’, Иқтисодий тараққиёт ва таҳлил, 3(4), 9-22. https://doi.org/10.60078/2992-877x-2025-vol3-iss4-pp9-22 |
| BibTeX | @article{abdullayevzafarbek2025,
title = {METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE},
author = {Abdullayev , Zafarbek and Aбдуллaeв , Зaфaрбeк and Abdullayev , Zafarbek},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {4},
pages = {9-22},
doi = {10.60078/2992-877x-2025-vol3-iss4-pp9-22},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss4-pp9-22}
} |
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