ANALYSIS OF THE LEGAL REGULATION OF DIVIDEND PAYMENTS IN DEVELOPED FOREIGN CORPORATE GOVERNANCE SYSTEMS

Abstract

This article analyzes the advanced experience of foreign countries on the legal regulation of the payment of dividends in joint-stock companies, various models and features of the dividend policy , as well as the main directions for improving the legal regulation of decision-making and the payment of dividends and the phased introduction of this experience into the national system.
However , analyzed topical issues on the taxation of dividends, as well as for the wide attraction of investors to joint-stock companies in the Republic of Uzbekistan, optimal models of dividend policy are proposed based on the experience of foreign countries.