ЭКОНОМИЧЕСКАЯ ЭФФЕКТИВНОСТЬ РЕЙТИНГА УСТОЙЧИВОСТИ И НАПРАВЛЕНИЯ ЕГО МЕТОДОЛОГИЧЕСКОГО СОВЕРШЕНСТВОВАНИЯ В УСЛОВИЯХ ЦИФРОВОГО ФИСКАЛЬНОГО УПРАВЛЕНИЯ

Аннотация

This article analyzes the “Business Entity Stability Rating” system implemented in Uzbekistan as part of efforts to enhance digital fiscal governance. The evaluation process is based on automated algorithms that assess legal entities through indicators such as tax discipline, financial transparency, documentation accuracy, and social responsibility. The study examines the correlation between rating indicators and actual economic performance, highlights sectoral and regional disparities, and explores methodological differences with the “CRM-NEW” monitoring system. Using the Kruskal–Wallis H test, a statistically significant relationship is identified between rating categories and tax risk levels, supporting the reliability of the assessment framework. The paper concludes with conceptual and practical recommendations for improving the rating mechanism. Keywords: stability rating, tax discipline, fiscal governance, financial transparency, rating methodology, CRM-NEW, economic efficiency, sectoral analysis, tax risk, statistical analysis.