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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 PRINCIPLES OF ASSESSMENT OF THE ACTIVITY OF COMMERCIAL BANKS BASED ON THE RATING SYSTEM
Nadir Karabev

This article aims to reveal the experiences of international countries and their important features in illuminating the methodological approach of evaluating the activity of commercial banks based on the rating system. The theoretical basis of the rating system of commercial banks was extensively analyzed.

01/31/2024
  • PDF (Uzbek)
361-374 229 151
ANALYSIS OF RATING SYSTEMS, THEIR CHARACTERISTICS AND POSSIBILITIES FOR APPLICATION IN THE INDUSTRY
Sherzod Azizov , Abdisamad Mamarajabov

The article analyzes the rating systems introduced in our Republic in various areas. It also identifies the specific features of rating systems and reflects their features in determining the customs rating of foreign trade activities of business entities. It also touches upon the principles that should be taken into account when implementing the rating system, and lists important principles. In addition, attention is paid to the importance of using digital technologies and integrating them with other relevant organizations in calculating rating points, and relevant proposals and recommendations are developed.

04/30/2025
  • PDF (Uzbek)
40-48 192 78
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
ASSESSMENT OF APPRAISERS RATINGS AND DETERMINATION OF THEIR RANKING AS A STIMULUS FOR ENHANCING FAIR COMPETITIVENESS IN THE VALUATION SERVICES MARKET
Giyos Tashpulatov

Within the framework of the “Uzbekistan – 2030” and “Digital Uzbekistan – 2030” strategies adopted in New Uzbekistan, as well as at the new stage of economic reforms, special importance is given to improving the activities of appraisal organizations and enhancing the quality and efficiency of the services they provide. This article explores the issues of fostering fair and healthy competition in the valuation services market through the assessment of appraisers’ ratings and the determination of their rankings. The rating system offers opportunities to ensure transparency, strengthen customer trust, improve service quality, and increase overall competitiveness. Based on the analysis of international experience, the article discusses effective approaches that can be introduced into national practice, criteria for appraiser ranking, evaluation methods, and their outcomes. The article also presents proposals and recommendations for addressing potential challenges that may arise during the implementation of such a system.

04/30/2025
  • PDF (Uzbek)
366-376 142 86
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
THE ROLE OF THE HIGHER EDUCATION SYSTEM IN IMPROVING UZBEKISTAN'S POSITION IN INTERNATIONAL RATINGS AND INDEXES
Umrbek Djumaniyazov

In this thesis, opinions are presented on the role and importance of the higher education system in improving the international rating and indices, which are a priority for the Republic of Uzbekistan.

10/31/2023
  • PDF (Uzbek)
150-154 145 113
IMPROVING THE INSTITUTIONAL STRUCTURE OF THE ECONOMY
Mamajan Mamatov

The article examines the essence of the institutional structure of the national economy, exogenous and endogenous factors affecting its transformation. The article scientifically substantiates one of the forms of successful cooperation between science, business and the state - innovation clusters and public-private partnership (PPP) as priorities for improving the institutional structure of the economy.

06/27/2023
  • PDF (Uzbek)
179-186 160 181
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