THEORETICAL, METHODOLOGICAL AND METHODOLOGICAL FOUNDATIONS OF THE FORMATION OF A SUSTAINABILITY RATING BASED ON THE TAX MECHANISM

Abstract

This article analyzes the theoretical, methodological and methodological foundations of the formation of a sustainability rating based on the tax mechanism. The important role of tax policy and tax administration tools in ensuring economic stability is shown, as well as the importance of the rating system in effectively assessing and regulating the activities of business entities. The work outlines conceptual and methodological approaches to increasing the efficiency of the tax system, strengthening the hidden economy and financial discipline of taxpayers. It also discusses the scientific basis for the use of indicators, assessment criteria and digital technologies in the formation of the rating.