Marketing № 4 (2025)

TAX RATING SYSTEM IN LATVIA: A PRACTICE FOR FISCAL DISCIPLINE AND HALAL BUSINESS DEVELOPMENT

Abdullayev Zafarbek Safibullayevich

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Аннотатсия

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

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Иқтибос гирифтан

APA 7 
Abdullayev Zafarbek Safibullayevich (2025). TAX RATING SYSTEM IN LATVIA: A PRACTICE FOR FISCAL DISCIPLINE AND HALAL BUSINESS DEVELOPMENT. Marketing, (4).
GOST R 7.0.5 
Abdullayev Zafarbek Safibullayevich TAX RATING SYSTEM IN LATVIA: A PRACTICE FOR FISCAL DISCIPLINE AND HALAL BUSINESS DEVELOPMENT // Marketing. 2025. № 4.
BibTeX 
@article{safibullayevich2025,
  author  = {Abdullayev Zafarbek Safibullayevich},
  title   = {TAX RATING SYSTEM IN LATVIA: A PRACTICE FOR FISCAL DISCIPLINE AND HALAL BUSINESS DEVELOPMENT},
  journal = {Marketing},
  year    = {2025},
  number  = {4}
}
RIS 
TY  - JOUR
AU  - Abdullayev Zafarbek Safibullayevich
TI  - TAX RATING SYSTEM IN LATVIA: A PRACTICE FOR FISCAL DISCIPLINE AND HALAL BUSINESS DEVELOPMENT
JO  - Marketing
PY  - 2025
IS  - 4
ER  -