STABILITY RATING IN DIGITAL FISCAL GOVERNANCE: METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS

Authors

  • Abdullayev Zafarbek Safibullayevich Independent Researcher (DSc) at Tashkent State University of Economics

Keywords:

Stability rating, fiscal governance, tax discipline, entrepreneurial entities, digital transformation, assessment indicators, automated platform, VAT, turnover tax, rating methodology, fiscal reforms, international rating systems.

Abstract

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.

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Published

2025-04-19

Issue

Vol. 35 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

STABILITY RATING IN DIGITAL FISCAL GOVERNANCE: METHODOLOGICAL FOUNDATIONS AND PRACTICAL EFFECTIVENESS. (2025). American Journal of Business Management, Economics and Banking, 35, 89-96. https://americanjournal.org/index.php/ajbmeb/article/view/2872