Marketing Issue 4 (2025)
TAX RATING SYSTEM IN LATVIA: A PRACTICE FOR FISCAL DISCIPLINE AND HALAL BUSINESS DEVELOPMENT
Abdullayev Zafarbek Safibullayevich
Abstract
This article analyzes the legal, institutional, and technical framework of Latviaʼs taxpayer rating system and its practical impact on fiscal discipline, tax transparency, and honest business promotion. The study highlights the systemʼs rating criteria, categories, technical algorithm, and international assessments. The findings present applicable policy recommendations for Uzbekistanʼs tax administration reform.
taxpayer ratingfiscal disciplineLatviatax administrationtransparencyrisk indicatorspublic scoringрейтинг налогоплательщиковналоговая дисциплинаЛатвия
Metadata source: the journal's OAI-PMH archive · Sindex does not store the full text; it links to the source.