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No. 4 (2025)
Marketing

Articles

TAX RATING SYSTEM IN LATVIA: A PRACTICE FOR FISCAL DISCIPLINE AND HALAL BUSINESS DEVELOPMENT

Published 2025-04-30

Authors
Abdullayev Zafarbek Safibullayevich
Affiliation
Doctor of Philosophy (PhD) in Economic Sciences, Associate Professor Namangan State University, Department of Management E-mail
PDF (Uzbek) Google Scholar Google Scholar

Abstract

This article analyzes the legal, institutional, and technical framework of Latviaʼs taxpayer rating system and its practical impact on fiscal discipline, tax transparency, and honest business promotion. The study highlights the systemʼs rating criteria, categories, technical algorithm, and international assessments. The findings present applicable policy recommendations for Uzbekistanʼs tax administration reform.

Keywords

taxpayer rating, fiscal discipline, Latvia, tax administration, transparency, risk indicators, public scoring

References

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