Implementation of the stability rating for business entities in Uzbekistan: foundations, methodology and analysis of results : implementation of the stability rating for business entities in Uzbekistan: foundations, methodology and analysis of results

Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article analyzes the legal foundations, methodology and initial results of implementing the stability rating system for business entities in Uzbekistan. The aim of the study is to explain the essence of the rating system, to identify changes in the assessment criteria and to determine their impact on tax compliance and the stability of the business environment. Methodologically, the research employs descriptive and analytical analysis, a comparative approach based on international experience, diagnostic assessment and digital monitoring techniques. The empirical base relies on the information systems of the State Tax Committee, official statistical data and national regulatory acts. The findings show that, after the introduction of the stability rating, there has been a significant increase in timely tax payments, on-time submission of tax reports, the use of electronic invoices, overall employment and the employment of socially vulnerable groups. Furthermore, the paper substantiates that calculating the rating on the basis of 30-day average scores and introducing new incentive and penalty indicators have enhanced the transparency of the system and expanded the possibilities for selective fiscal management. The author proposes further improvement of the rating system, taking into account sectoral and regional specificities, as well as its more active use in the practices of banks, investors and public procurement.

Maqola ma’lumotlari
MualliflarAbdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-11-28
Jild3
Son11
Betlar9-18
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss11-pp9-18
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss11-pp9-18 · Maqolaning asl sahifasi

Kalit so‘zlar

stability rating, business entities, tax compliance, fiscal discipline, digital fiscal management, rating indicators, рейтинг устойчивости, субъекты предпринимательства, налоговая дисциплина, цифровое фискальное управление, критерии оценки, barqarorlik reytingi, tadbirkorlik subyektlari, soliq intizomi, raqamli fiskal boshqaruv, baholash mezonlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, & Abdullayev , Zafarbek (2025). IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS : IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS. Иқтисодий тараққиёт ва таҳлил, 3(11), 9-18. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp9-18
GOST (OAK)Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS : IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 11. – P. 9-18. – DOI: 10.60078/2992-877x-2025-vol3-iss11-pp9-18.
MLAAbdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek. “IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS : IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS.” Иқтисодий тараққиёт ва таҳлил, 3(11), 9-18, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp9-18
ChicagoAbdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek. “IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS : IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS.” Иқтисодий тараққиёт ва таҳлил, 3(11), 9-18 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp9-18
HarvardAbdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek (2025) ‘IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS : IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS’, Иқтисодий тараққиёт ва таҳлил, 3(11), 9-18. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp9-18
BibTeX
@article{abdullayevzafarbek2025,
  title = {IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS : IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS},
  author = {Abdullayev , Zafarbek and Aбдуллaeв , Зaфaрбeк and Abdullayev , Zafarbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {11},
  pages = {9-18},
  doi = {10.60078/2992-877x-2025-vol3-iss11-pp9-18},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp9-18}
}

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