Илғор иқтисодиёт ва педагогик технологиялар 2-jild 2-son (2025) · 645-656-betlar
ECONOMIC EFFECTIVENESS AND METHODOLOGICAL IMPROVEMENT OF STABILITY RATING WITHIN THE FRAMEWORK OF DIGITAL FISCAL GOVERNANCE
Abdullayev, Zafarbek, Aбдуллaeв, Зaфaрбeк, Abdullayev, Zafarbek
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.
tax disciplinestability ratingfiscal governancefinancial transparencyrating methodologyCRM-NEWeconomic efficiencysectoral analysistax riskstatistical analysis
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.