Tadbirkorlik sub’ektlarining barqarorlik reytingi: O‘zbekistonda Xufiyona iqtisodiyotni kamaytirish hamda biznes muhitini yaxshilashning institutsional asoslari va yangi imkoniyatlari

Abstract

This article analyzes the introduction of the business entities’ sustainability rating in Uzbekistan, its legal foundations, and its role in shaping tax culture among entrepreneurs operating in the country. The study highlights how the rating system contributes to identifying reliable entrepreneurs, preventing tax and foreign economic activity violations, providing additional incentives for law-abiding businesses, and improving the legal and economic literacy of entrepreneurs. Based on international experience, the advantages and disadvantages of the rating system have been examined. Statistical data have been used to analyze rating indicators, and proposals for its improvement have been developed. The research methodology includes analysis, comparative analysis, and statistical methods.