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IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS
IMPLEMENTATION OF THE STABILITY RATING FOR BUSINESS ENTITIES IN UZBEKISTAN: FOUNDATIONS, METHODOLOGY AND ANALYSIS OF RESULTS
Zafarbek Abdullayev

This article analyzes the legal foundations, methodology and initial results of implementing the stability rating system for business entities in Uzbekistan. The aim of the study is to explain the essence of the rating system, to identify changes in the assessment criteria and to determine their impact on tax compliance and the stability of the business environment. Methodologically, the research employs descriptive and analytical analysis, a comparative approach based on international experience, diagnostic assessment and digital monitoring techniques. The empirical base relies on the information systems of the State Tax Committee, official statistical data and national regulatory acts. The findings show that, after the introduction of the stability rating, there has been a significant increase in timely tax payments, on-time submission of tax reports, the use of electronic invoices, overall employment and the employment of socially vulnerable groups. Furthermore, the paper substantiates that calculating the rating on the basis of 30-day average scores and introducing new incentive and penalty indicators have enhanced the transparency of the system and expanded the possibilities for selective fiscal management. The author proposes further improvement of the rating system, taking into account sectoral and regional specificities, as well as its more active use in the practices of banks, investors and public procurement.

11/28/2025
  • PDF (Uzbek)
9-18 242 89
METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS OF THE STABILITY RATING IN DIGITAL FISCAL GOVERNANCE
Zafarbek Abdullayev

This article analyzes the economic, legal, and methodological foundations of the business entity stability rating system developed under Uzbekistan’s regulatory framework. The rating indicators are reviewed in comparison with international practices and evaluated in the context of digital fiscal governance and tax discipline. Practical challenges in the system are identified, and improvement recommendations are proposed. The study provides theoretical insights and policy suggestions aimed at enhancing the effectiveness of fiscal reforms in Uzbekistan.

04/30/2025
  • PDF (Uzbek)
9-22 246 271
ISSUES OF IMPROVING THE PROCEDURE FOR DETERMINING THE SUSTAINABILITY RATING OF BUSINESS ENTITIES IN UZBEKISTAN
Sherzod Nurmatov

The article discusses the implementation of the sustainability rating of business entities in Uzbekistan and some important reforms implemented in the tax system, the experience of foreign countries, indicators and methods for assessing the determination of the sustainability rating, as well as the effective use of its criteria. Causal factors were investigated and analyzed, scientific and practical conclusions and proposals were formulated

05/31/2024
  • PDF (Uzbek)
219-227 190 137
ANALYSIS OF THE ASSESSMENT OF THE RATING OF COMMERCIAL BANKS THROUGH THE MANDATORY ECONOMIC REGULATIONS OF THE CENTRAL BANK
Nadir Karabev

This article explores the issues of evaluating their regulation through various
normatives controlling commercial banks through central banks. At the same time, various
methods of assessing bank ratings through indicators of economic normatives of the management
of banks in different foreign countries or the bodies controlling them have been analyzed

02/29/2024
  • PDF (Uzbek)
427-445 154 120
PROMISING FOREIGN EXPERIENCE IN PUBLIC FINANCE MANAGEMENT
Lola Hazratqulova , Shohruh Naimov

The article focuses on the importance of public finance in a market economy, reflects the essence of the reforms carried out by the government of developed foreign countries in the field of improving the efficiency of public finance management at the current stage of the economy, analyzes the results of the rating conducted by international financial organizations in the field of openness of budget indicators. The analysis showed that the promising foreign experience in public finance management is the active introduction of results-based budgeting, the development of a model for evaluating the effectiveness of public finance management, the formation of fiscal rules, improving budget planning, increasing budget transparency, etc.

01/31/2025
  • PDF (Russian)
457-465 130 68
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