ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE

Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

This article analyzes the “Business Entity Stability Rating” system implemented in Uzbekistan as part of efforts to enhance digital fiscal governance. The evaluation process is based on automated algorithms that assess legal entities through indicators such as tax discipline, financial transparency, documentation accuracy, and social responsibility. The study examines the correlation between rating indicators and actual economic performance, highlights sectoral and regional disparities, and explores methodological differences with the “CRM-NEW” monitoring system. Using the Kruskal–Wallis H test, a statistically significant relationship is identified between rating categories and tax risk levels, supporting the reliability of the assessment framework. The paper concludes with conceptual and practical recommendations for improving the rating mechanism.

Maqola ma’lumotlari
MualliflarAbdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek
JurnalИлғор иқтисодиёт ва педагогик технологиялар
Nashr sanasi2025-04-19
Jild2
Son2
Betlar645-656
TilO‘zbek
DOI10.60078/3060-4842-2025-vol2-iss2-pp645-656

Kalit so‘zlar

tax discipline, stability rating, fiscal governance, financial transparency, rating methodology, CRM-NEW, economic efficiency, sectoral analysis, tax risk, statistical analysis, рейтинг устойчивости, налоговая дисциплина, фискальное управление, финансовая прозрачность, методология рейтинга, CRM-NEW, экономическая эффективность, отраслевой анализ, налоговый риск, статистический анализ, barqarorlik reytingi, soliq intizomi, fiskal boshqaruv, moliyaviy shaffoflik, reyting metodologiyasi, CRM-NEW, iqtisodiy samaradorlik, sektorlar kesimi, soliq xavfi, statistik tahlil

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