Совершенствование правового регулирования выплаты дивидендов в Республике Узбекистан

Аннотация

Ключевые слова: В данной статье изучается теоретические и акционерное общество, практические вопросы правового регулирования выплаты акция, дивидендов в акционерных обществах, различные модели дивиденды, и особенности дивидендной политики, а также указаны дивидендная политики, корпоративное основные направления совершенствования правового управление. регулирования принятия решения и выплаты дивидендов по видам акции. Вместе с тем, проанализированы актуальные проблемы правового регулировании порядка выплаты дивидендов в акционерных обществах и пути их совершенствования на основе национальной практики и передового опыта зарубежных стран. Recent transformations in the economy of Uzbekistan have gradually increased the role of joint-stock companies as one of the most convenient forms of entrepreneurship for raising capital. They use the capital and opportunities of shareholders to develop businesses. Simultaneously, joint-stock companies use modern methods and mechanisms of corporate governance to optimize the management process from directors to ordinary employees. The effectiveness of a company's activities is characterized by various indicators, including the number and price of issued shares. According to these shares, which are one of the types of securities, interest is paid in the form of dividends. They represent a type of profit from shares for the participation of shareholders in the management of the company and contribute to its development. In this regard, on April 16, 2021, Decree of the President of the Republic of Uzbekistan “On measures for the further development of the capital market” No. 6207 was adopted [1], according to which key tasks for the development of the securities and capital market were established. This decree also approved Appendix No. 3 of the roadmap for the implementation of the Capital Market Development Program from 2021 to 2022. Paragraph 27 of the roadmap establishes the introduction of a corporate action standard and the improvement of the procedure for paying dividends, taking into account the experience of foreign countries with more developed capital markets. In modern conditions of the development of relations, to regulate the activities of joint-stock companies and improve their management, one of the key tasks is the formation and implementation of an effective dividend policy aimed at using the financial resources and resources of the company. At the same time, the basis for the effectiveness of these actions is the decision of the management bodies of the joint-stock company regarding the investments and financial resources of the company. Some companies prefer to use net income to develop their activities, resulting in a low dividend payout, while others, on the contrary, prefer to pay a high dividend, while financing the company's development through loans and borrowings. Therefore, optimization of the dividend policy of a joint-stock company is one of the most important tasks in the financial sector. 337 Жамият ва инновациялар – Общество и инновации – Society and innovations Special Issue – 02 (2023) / ISSN 2181-1415 Dividends are not only the profit of shareholders but also show that the company is not unprofitable and can pay dividends from the net profit for the current year. The payment and number of dividends play important roles in determining the attractiveness of this business for investors. This is due to the fact that investors invest their funds only in those firms that will bring them income. Therefore, it is important to determine the issues in maintaining a company’s dividend policy. It is necessary to regulate the rules and quality indicators when paying dividends to shareholders, determine the period in which they are paid, and determine the amount. The purpose of legal regulation of the activities of joint-stock companies should be to create the necessary conditions conducive to raising capital in a joint-stock company and satisfying the requirements of investors who have invested in the activities of a joint-stock company in the future. Therefore, the problems associated with improving the legal regulation of the payment of dividends in joint-stock companies require close study and analysis, which was the subject of research in this article. The action is beneficial in that it allows one to accumulate significant capital in a relatively short time without the obligation to return it; this is the main investment attractiveness of the issue of shares. The shares represent the company’s properties. When an individual buys shares in a company, they become one of its owners. Shareholders choose who runs the company and are involved in key decisions, such as whether to sell the business or expand it. While equities are most clearly associated with the stock market, most small businesses never get close to the stock market during their entire period of activity. They are more likely to issue shares in their companies in exchange for a one-time inve