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.
| Mualliflar | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-04-19 |
| Jild | 2 |
| Son | 2 |
| Betlar | 645-656 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss2-pp645-656 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss2-pp645-656 · Maqolaning asl sahifasi
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
| APA | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, & Abdullayev , Zafarbek (2025). ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE. Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 645-656. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp645-656 |
|---|---|
| GOST (OAK) | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, Abdullayev , Zafarbek ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 2. – P. 645-656. – DOI: 10.60078/3060-4842-2025-vol2-iss2-pp645-656. |
| MLA | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek. “ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 645-656, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp645-656 |
| Chicago | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek. “ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 645-656 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp645-656 |
| Harvard | Abdullayev , Zafarbek, Aбдуллaeв , Зaфaрбeк, and Abdullayev , Zafarbek (2025) ‘ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE’, Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 645-656. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp645-656 |
| BibTeX | @article{abdullayevzafarbek2025,
title = {ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE},
author = {Abdullayev , Zafarbek and Aбдуллaeв , Зaфaрбeк and Abdullayev , Zafarbek},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {2},
pages = {645-656},
doi = {10.60078/3060-4842-2025-vol2-iss2-pp645-656},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp645-656}
} |
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