REYTING TIZIMI ASOSIDA RAQAMLI FISKAL BOSHQARUVNING YANGI PARADIGMASI: ROSSIYA VA O‘ZBEKISTON TAJRIBASI
DOI:
https://doi.org/10.5281/zenodo.15454717Keywords:
soliq to‘lovchilar reytingi, fiskal boshqaruv, soliq intizomi, moliyaviy barqarorlik, skoring modeli, yuridik shaxslar, soliq xavfi, raqamli monitoring.Abstract
Maqolada soliq to‘lovchilarni reyting asosida baholash masalasi yoritilib, Rossiya Federatsiyasi tajribasiga asoslangan reyting modeli doirasida yuridik shaxslarning moliyaviy holati, soliq intizomi va institutsional ishonchliligini baholash mexanizmlari tahlil qilinadi. Tadqiqotda reyting indikatorlari bilan fiskal intizom o‘rtasidagi o‘zaro bog‘liqlik o‘rganilib, O‘zbekiston sharoitida reyting tizimini takomillashtirish bo‘yicha amaliy takliflar ishlab chiqiladi
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