Asosiy mazmunga o‘tish

3 986 natija

Natijalarni aniqlashtiring, tahlil qiling yoki eksport qiling.

  1. Ochiq kirishMaqola

    MEASURES TO REDUCE THE NEGATIVE IMPACT OF SUSPENDED EFFLUENTS DURING THE USE OF CANALS

    Shaydobek KURBANOV, Aziz YAVOV · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Ушбу мақолада Аму-Бухоро машина каналининг эксплуатационҳолати ҳамда ундаги мавжуд гидротехник иншоотларга таъсир қилувчи муаллақоқизиқлар миқдори ва ўлчамлари ўрганилган. Канал таркибидаги гидротехникиншоотлар ва уларнинг ҳолатини дала шароитида ўрганиш натижасидаолинган маълумотлар таҳлил қилинган ва уларнинг лойиҳавий қийматларибилан таққосланиб керакли чора-тадбирлар тавсия қилинган. Шунингдек,мавжуд муаллақ оқизиқлардан тозалаш қурилмаларини такомиллаштиришбўйича таклифлар берилган.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  2. Ochiq kirishMaqola

    ГЭСЛАРДАГИ ТУРБИНАЛИ ҚУВУРЛАРДА СУВ-ҲАВО АРАЛАШМАСИНИ ЎЛЧАШ ВА НАЗОРАТ ҚИЛИШ ИНТЕЛЛЕКТУАЛ ДАТЧИГИНИНГ МЕТРОЛОГИК ХАРАКТЕРИСТИКАЛАРИ

    Яъқубжон ЧЎЛЛИЕВ · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Ушбу мақолада ГЭС иншоотларидаги босимли қувурларда сувҳаво аралашмаси ҳосил бўлганда сув ва ҳаво нисбатини ташхислаш тизиминиишлаб чиқиш бўйича назарий ва экспериментал тадқиқотлар натижаларикелтирилган. Қувурларда сув-ҳаво аралашмасини ўлчашда ўта кичик сиғимларниўлчаш датчигидан фойдаланиш самарали, ўлчаш аниқлиги юқори ва нархиарзон бўлган ўлчаш ва назорат қилишнинг интеллектуал тизимининг метрологикхарактеристикалари келтирилган.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  3. Ochiq kirishMaqola

    MODELING OF DESIGN PARAMETERS OF A SCREW TURBINE FOR A MICROHYDRO POWER PLANT

    Alisher DAVIROV, Dilshod KODIROV · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Паст босимли сув оқимларида ишловчи винт турбинали микрогидроэлектр станциялар кичик гидроэнергетиканинг янги шаклидир. Мақоладапаст босимли сув оқимларида ишловчи иккита параллел винт турбинали микрогидроэлектр станциянинг конструктив параметрларини моделлаштиришҳамда мақбул қийматлари аниқланади. Олиб борилган илмий-тадқиқотнингмақсади винтли турбина ташқи диаметр (ички диаметр (винтнинг умумийузунлиги, пичоқлар сони, винтнинг қиялик бурчаги), пичоқнинг бир мартаайланиш давр узунлиги), босим ҳосил қилувчи баландлик) параметрларимақбул вариантларини тўғри танлаш асосида айланишлар сони, куч моментива механик қувватга таъсири самарадорлигини оширишдан иборат

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  4. Ochiq kirishMaqola

    DEVELOPMENT OF AUTOMATED INFORMATION AND MEASUREMENT SYSTEMS OF ELECTRICAL ENERGY COMMERCIAL (For example, LLC “Tashkent City Electric Networks”, Yashnabad District Electric Networks Enterprise)

    Umarboy ОDAMOV, Farrukh MAKHAMMADIEV, Diyorbek NISHONOV · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Мақолада электр энергияни ҳисобга олиш комплекс тизиминиSmаrt Metering технологияси асосида ўлчаш, электр энергия тижорат ҳисобинингавтоматлаштирилган ахборот-ўлчов тизими тузилиши ва иерарxияси, функционалва уланиш схемалари, умумий алгоритми ва узатиш каналлари тузилмавийсхемаларининг ҳар бир босқичи учун алоҳида тавсиф берилган. Тадқиқот юзасидан“Тошкент шаҳар электр тармоқлари” МЧЖ, Яшнобод тумани электр таъминотикорхонаси тармоқларида электр энергия истеъмоли таҳлили ўтказилган ҳамдаэнергия самарадорлиги ва энергия тежаш муаммосини ҳал қилиш масаласиишлаб чиқилган. Электр энергия тижорат ҳисобининг автоматлаштирилганахборот-ўлчов тизими (ЭЭТҲААЎТ) фунционал схемаси ва алгоритмининг ишлаштизими келтирилган. Электрон ҳисобга олувчи “ЕХ18” ҳисоблагичлари асосидаэлектр энергияни ҳисобга олиш комплекс тизимини татбиқ қилиш схемаси ишлабчиқилган. Тизимнинг метрологик характеристикалари, ҳар бир компонент ватизимнинг бутун ўлчаш канали бўйича хатоликлар ҳисобланган. Электр энергиятижорат ҳисобининг автоматлаштирилган ахборот-ўлчов тизими (ЭЭТҲААЎТ)нингафзалликлари ва иқтисодий самараси келтирилган

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  5. Ochiq kirishMaqola

    КОНУССИМОН ҲАВЗА ГЕОМЕТРИЯСИНИНГ ГРАВИТАЦИОН ГИРДОБЛИ МИКРОГИДРОЭЛЕКТР СТАНЦИЯСИ САМАРАДОРЛИГИГА ТАЪСИРИ

    Абдушохид МАМАДЖАНОВ, Жамшид АКМАЛОВ, Дониёр МЎМИНОВ · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Микрогидроэнергетика узоқ ҳудудларда асосий электртармоқдан ажралган ҳолда электр энергия ишлаб чиқарувчи истиқболлимуқобил энергия манбаси ҳисобланади. Ушбу тадқиқот ишида паст босимли сувоқимлари учун самарали ечим бўлган гравитацион гирдобли микро гидроэлектрстанцияси конуссимон ҳавзасининг мақбул геометриясини аниқлаш орқалисамарадорлигини ошириш таҳлили келтирилган. Ҳавза геометрияси бевоситагирдоб баландлиги, гирдоб марказида тўлиқ ҳаво уюрмасини шакллантириш,гирдоб тангенциал тезлигининг юқори қийматига эришиш ва шу билан биргасамарадорлигига таъсир этувчи асосий параметр ҳисобланади.Конуссимон ҳавза геометрияси бўйича таҳлиллар SOLIDWORKS дастуринингFlow Simulation пакети ёрдамида амалга оширилди.Мазкур тадқиқот ишида конуссимон ҳавзанинг конус қисмини горизонталганисбатан 0-45º бурчакларда ўзгартириш орқали ҳосил қилинган симуляционмодел гирдобининг тангенциал тезликлари аниқланган ва оғиш бурчагинингмақбул қиймати асосланган.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  6. Ochiq kirishMaqola

    INCREASING THE EFFICIENCY OF IRONCONCRETE COATINGS IN SAVING WATER RESOURCES IN CANALS

    Toravoy MUSLIMOV, Ozoda VAFOYEVA, Akrom TO‘LQINOV · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Mazkur maqolada sug‘orish tarmoqlaridagi kanallarni qurishda vaamaldagi kanallardan oqilona foydalanishda ulardagi ortiqcha suv sarfni kamaytirishuchun ularni butun uzunligi bo‘yicha yerlarni gidro-geologik sharoitlarini tahlil qilganholda temir-beton qoplamalari bilan qoplash va ularda yuzaga keladigan nuqsonlaro‘rganib chiqildi. Tadqiqotlar “Do‘stlik” va Toshkent viloyatidagi “Hamdam” kanallarimisolida o‘tkazildi. Ushbu kanallardagi temir-beton qoplamalarining texnik holatlaritahlil etilib, ulardagi yoriqlar va deformatsiya choklarini to‘ldirishda Antigidron – 2Dkimyoviy qo‘shimchasidan foydalangan holda sement qoplamalarining muzlashgabardoshliligi va suv o‘tkazmasligini oshirish uchun zaruriy tavsiyalar berildi.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  7. Ochiq kirishMaqola

    MODELING OF DYNAMIC CHARACTERISTICS OF PHASE ROTOR ASYNCHRONOUS GENERATOR

    Allabergen BEKISHEV, Najmiddin KURBONOV, Utkir KHUDOYNAZAROV · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Ushbu maqolada faza rotorli asinxron generatorning dinamikxarakteristikalari Matlab Simulink yordamida modellashtirilgan, ya‘ni faza rotorliasinxron generatorni ishga tushirish va generator rejimiga o‘tish jarayonlarimodellashtirilgan. Modellashtirish jarayoniga faza rotorli asinxron generatorning rotoriaylanish tezligi, elektromagnit momenti, stator va rotor toklari o‘zgarishi, aktiv va reaktivenergiyalarning o‘zgarishlari qamrab olingan.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  8. Ochiq kirishMaqola

    ERKIN OQIMLI SUVLARDAN SAMARALI ELEKTR ENERGIYA ISHLAB CHIQARISHGA MO‘LJALLANGAN MIKRO GES TO‘G‘RISIDA

    Sherzod TOSHEV, Shaxnoza TOSHEVA · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Ushbu maqolada erkin oqimli suvlardan samarali elektr energiyaishlab chiqarishga mo‘ljallangan mikro GESni takomillashtirish, kichik tezlikka egasinxron generatorni qo‘llash masalalari tadqiq etilgan. Kichik tezlikka ega sinxrongenerator uchun mo‘ljallangan mikro GES fzik tajriba qurilmasi yasalgan. Mikro GESfzik tajriba qurilmasining erkin oqimli suvlarda samarali elektr energiya ishlab chiqarishiuchun tuzilishini takomillashtirish masalasi ko‘rib chiqilgan. Mikro GES fzik tajribaqurilmasining erkin oqimli suvlarda samarali elektr energiya ishlab chiqarish jarayonlaritadqiqoti olib borilgan.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  9. Ochiq kirishMaqola

    “ЎЗБЕКГИДРОЭНЕРГО” АЖ: САРҲИСОБ ВА ТАҲЛИЛ

    Сухроб ХАМРАЕВ, Хуршид РАВШАНОВ · “O‘ZBEKGIDROENERGETIKA” ilmiy-texnik jurnal · 2024

    Мақолада “Ўзбекгидроэнерго” акциядорлик жамияти томонидан 2024 йил 9 ойликда гидроэнергетика соҳасида эришилган натижалар,ютуқ ва камчиликлар рақамлар асосида атрофлича таҳлил қилинади. Бундатизимда эксплуатация, инвестиция, маҳаллийлаштириш ва қурилиш соҳалариҳамда инновация лойиҳалари бўйича амалга оширилган ишлар сарҳисобикелтирилади.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  10. Ochiq kirishMaqola

    PREVENTING CORRUPTION RISKS IN PUBLIC ADMINISTRATION: FACTORS, STRATEGIES, AND SYSTEMATIC APPROACHES

    M. Ahmadjonov · TSUL Legal Report · 2024

    The prevention of corruption risks in public administration has become a pressing issue with dire consequences at both the national and global levels, necessitating legislative and practical measures in the fast-paced world. This paper highlights various risk factors, including individual, operational, external, internal, and systemic elements, which contribute to corruption within public institutions. More importantly, the article emphasizes the need to distinguish and clearly identify these risk factors for more effective governance while also exploring the theoretical and practical implications of corruption risk assessment. The study recommends a systematic approach for evaluating and managing corruption risks, involving stages such as risk identification, analysis, and mitigation. Additionally, the paper presents a range of strategies, such as enhancing the code of conduct for state officials, improving transparency in public procurement, and reinforcing budgetary accountability. By effectively managing these risks with sufficient resolve, public trust in government institutions can be strengthened, ensuring better governance and the targeted use of public resources.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  11. Ochiq kirishMaqola

    APPLICATIONS OF THE PRINCIPLE OF PROTECTING TRUST: THEORY AND PRACTICE

    S. Jurayev · TSUL Legal Report · 2024

    The article analyzes the features, concept, and legal nature of the principle of “protection of trust” in administrative law, based on the opinions of scholars in this field. It establishes that the principle of protection of trust in the administrative process is a crucial tool for ensuring legal certainty, protecting citizens‘ rights, fostering trust in state institutions, and reducing levels of conflict. The legislation of foreign countries and the Republic of Uzbekistan regarding the principle of “protection of trust,” as outlined in laws on administrative procedures or administrative procedural codes, is compared. The article examines the concept of the principle of “protection of trust” and its interpretation in the legislation of various countries, including the United Kingdom, Germany, Spain, Poland, Kazakhstan, Azerbaijan, and Uzbekistan, as well as in the regulatory acts of the European Union. The relationship between the principle of “protection of trust” (legitimate expectations) and the principle of good faith is explored, emphasizing that state bodies and individuals must respect each other‘s positions when establishing and shaping their relations. Examples from judicial practice in Uzbekistan and foreign countries regarding the application of the principle of protection of trust (legitimate expectations) by private individuals are also provided. Finally, the article proposes amendments to the Law of the Republic of Uzbekistan “On Administrative Procedures.”

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  12. Ochiq kirishMaqola

    THE SUBJECTIVE SIDE OF THE CRIME OF PROFESSIONAL FAILURE TO PERFORM ONE‘S DUTIES TO THE NECESSARY LEVEL

    S. Khaydarov · TSUL Legal Report · 2024

    This article describes the concept of the crime of failure to perform one‘s duties properly, its specific features, and the subjective aspects of the crime. The subjective side of the crime of failure to perform one‘s duties is analyzed based on the opinions of experts in criminal law. The author, employing a scientific approach to the perspectives of these scholars, illuminates his views through rigorous analysis. Additionally, the article states that representatives of various professions – including doctors, rescuers, builders, hairdressers, and electricians – are considered a special subject in this context. It reveals the signs of criminal negligence that may arise from a person‘s actions when this crime is committed carelessly. The motives and goals underlying any activity a person consciously performs are also analyzed in relation to Article 116 of the Criminal Code, along with its specific features. The crime of improperly performing one‘s duties within a professional context is discussed in terms of both subjective carelessness and intent. Furthermore, the article substantiates the need to separate the crime of improperly performing one‘s duties from that of a medical worker into a distinct article and analyzes crime statistics related to the improper performance of duties across various professions for the years 2014-2022, as well as relevant judgments examined in connection with the research. The article also provides scientifically based conclusions and suggestions for improving legal norms that govern responsibility for the crime of improper performance of one‘s duties.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  13. Ochiq kirishMaqola

    BLOCKCHAIN TECHNOLOGY USAGE ON INTELLECTUAL PROPERTY RIGHTS

    L. Ruzmurodova · TSUL Legal Report · 2024

    This research searches for the potential opportunities of blockchain technology in transforming intellectual property (IP) protection aspects on law and its implications for sustainable development goals, particularly those related to peace, justice, and strong institutions. By providing a transparent and immutable ledger for tracking IP ownership, blockchain offers a secure platform to combat fraud and misrepresentation in IP transactions. Additionally, smart contracts can automate IP enforcement, further enhancing protection measures and reducing human intervention. Beyond IP protection, blockchain fosters transparency in copyright ownership and transactions, facilitating fair compensation for creators and discouraging piracy through secure and traceable transactions. However, challenges such as accessibility, regulatory hurdles, and technological adoption remain significant barriers. Despite these limitations, integrating blockchain in IP protection offers transformative opportunities to establish more equitable systems, enhance trust, and streamline processes across various industries. Collaboration between stakeholders and standardized frameworks is essential for maximizing blockchain‘s potential in IP protection and advancing sustainable development goals. This alignment can lead to more robust and transparent institutional frameworks.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  14. Ochiq kirishMaqola

    DIRECTIONS FOR IMPROVING MASS MEDIA AND INFORMATION RIGHTS

    S. Jakhonov · TSUL Legal Report · 2024

    The article analyzes the priorities for improving the activities of the mass media in the field of public control, including the opinions of several scientists about the activities of the mass media in the implementation of public control, as well as the legal basis of public control. In addition, in the civil society that is being established in our country, state authorities and officials are under the control of the general public based on the Constitution and laws, and state agencies and officials are “hired servants” of civil society and are responsible to the people, in particular, the principles of communication with the people, the state to citizens. It is highlighted that the principles of service provision are important in ensuring the implementation of laws on the liberalization of public life, as well as public control over the activities of state authorities and management bodies; in a word, establishing a sufficient level of public control is a requirement of today. At the same time, proposals and recommendations have been developed in order to further accelerate reforms in the way of building a civil society and to improve the activities of mass media directly related to public control in ensuring the rule of law.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  15. Ochiq kirishMaqola

    THE LEGAL NATURE OF THE STATE FINANCIAL CONTROL FUNCTION

    E. Asadov · TSUL Legal Report · 2024

    In this article, the author analyzed the functions of state financial control and the categories related to state financial activities. The purpose of this study is to develop proposals and conclusions aimed at improving the functions of state financial control and state financial activities as a result of the study. The function of state financial control is the main activity arising from the tasks of state financing. The financial activity of the state plays an important role in these processes. In order to finance the state, it is necessary to systematically and purposefully carry out state financial control, which, in turn, leads to an open and transparent formation of the state budget. The existence of the state is linked to the extent to which its activities are funded. For example, all state revenues should be reflected in the State Budget and special funds. Tax and non-tax payments levied on the state‘s income should be reflected in these funds. In these processes, state financial control is manifested; in particular, control over the processes of accumulation, distribution, redistribution, and use of funds is financial control at the state level. While the financial activity of the state means its participation in financial relations in the life of the state and society, state financial control means ensuring the function of state control over these cumulative financial relations aimed at ensuring discipline and legality. Through a comparative analysis of the legislation of national and foreign states, historical and legal, systemic, logical, statistical, and other methods, the concepts of the function of state financial control and state financial activity and proposals for it were developed. These proposals are used in scientific activities, lawmaking, law enforcement practice, interpretation, and improvement of national legislation.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  16. Ochiq kirishMaqola

    GENERAL CONCEPTS AND PRINCIPLES OF CONSENT TO BE BOUND BY A TREATY IN THE DOCTRINE OF INTERNATIONAL LAW

    J. Safarov · TSUL Legal Report · 2024

    At the present stage of the evolution of statehood, international treaties form the legal basis of interstate relations and are a means of maintaining universal peace and security and developing international cooperation in accordance with the purposes and principles of the UN Charter. Therefore, treaties occupy a very important place in international law, and along with the concept of a treaty, the doctrine of international law should define general concepts and principles of expressing consent to be bound by a treaty. For example, it is possible to conclude international treaties between states and/or international organizations in various forms, including “ratification,” “act of formal approval,” “acceptance,” “confirmation,” “succession,” and “accession.” However, there is no single international instrument expressing the rules of consent to be bound by a treaty. In particular, the 1969 Vienna Convention on the Law of Treaties does not clarify the concept of “succession” along with “formal ratification.” Moreover, the 1896 Convention has not yet entered into force. Thus, this article assesses possible solutions to unify and express the concepts and norms of expressing consent to be bound by a treaty in the doctrine of international law.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  17. Ochiq kirishMaqola

    Regulating Foreign Investment in a Diversifying Asia: A Comparative Analysis

    J. Rakhmonov · TSUL Legal Report · 2024

    Foreign direct investment (FDI) has played a pivotal role in Asia‘s remarkable economic growth and transformation over the past few decades. However, the region‘s growing diversity in terms of economic development, political systems, and cultural values has also raised concerns about the potential negative impacts of FDI, such as environmental degradation, labor exploitation, and erosion of cultural identity. In response to these concerns, many Asian governments have implemented various regulatory measures to manage FDI flows and safeguard their national interests. This paper conducts a comparative analysis of FDI regulatory frameworks in a diverse sample of Asian countries, including India. The analysis examines the key objectives, instruments, and effectiveness of these regulatory frameworks in promoting sustainable and inclusive development. It also identifies common challenges and emerging trends in FDI regulation across the region. The findings of the study reveal a wide range of approaches to FDI regulation in Asia, reflecting the specific contexts and development priorities of each country. While some countries have adopted more liberal and open investment policies, others have maintained stricter controls to protect strategic sectors and promote domestic industries. The effectiveness of these regulatory frameworks has also varied, with some countries experiencing significant benefits from FDI while others have faced challenges in managing its potential negative impacts.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  18. Ochiq kirishMaqola

    SOME ISSUES OF IMPROVING ORGANIZATIONAL-LEGAL BASES OF BANKING LEGISLATION IN UZBEKISTAN

    I. Mustanov · TSUL Legal Report · 2024

    In this article, the author analyzed the categories related to the banking system as part of the financial system. The purpose of this study is to develop proposals and conclusions aimed at improving the performance of the bank as a result of the study. Banks are active participants in the financial market and business entities. Proper implementation of banking activities leads to the development of production and entrepreneurship. Banks provide banking services to individuals and legal entities and ensure the circulation of their funds through the bank. Banks, in turn, are financial agents that determine the volume of working capital, determine the tax base for paying taxes, and provide a non-cash payment system. Therefore, it is important to carry out state registration of the activities of banks and ensure the legality of their activities. By studying these issues through a comparative analysis of domestic and foreign legislation, historical, legal, systemic, logical, statistical, and other methods, the concepts of banking and banking activities in national legislation and proposals for banking legislation have been developed. These proposals are used in scientific activities, lawmaking, law enforcement, the interpretation of banking legislation, and the improvement of national legislation. Banks carry out banking operations and banking services of a legal nature. Banking is concerned with finance and banking activities, while banking services are manifested in organizational activities.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  19. Ochiq kirishMaqola

    CLASSIFICATION AND LEGAL NATURE OF TAX AUDITS IN UZBEKISTAN

    B. Normatov · TSUL Legal Report · 2024

    The author separately analyzed the classification of tax audits and types of tax audits. The purpose of this study is to develop, as a result of the study, proposals and conclusions aimed at clarifying the types of tax audits characteristic of the legal nature of the research being carried out. A tax audit is the main legal instrument of tax authorities and must have specific forms and types as an effective means of influencing taxpayers. Otherwise, the number of cases of illegal audits by tax authorities and violations of the rights and interests of taxpayers will increase. Therefore, it is important to clearly define in the Tax Code the legal basis for the classification of tax audits and the scope of powers of each type. Types of tax audits are based on the effectiveness of methods and means of illuminating the object of taxation, and ensuring discipline of state budget revenues without causing harm to taxpayers is the main issue. These issues are studied through a comparative analysis of the legislation of domestic and foreign countries, using historical, legal, systemic, logical, statistical, and other methods. National legislation has developed proposals for the classification, types, and scope of activities that can be carried out during a tax audit. These proposals are used in scientific activity, lawmaking, law enforcement, interpretation of tax legislation, and improvement of national legislation. There are two types of tax audits of a legal nature: desk and on-site audit methods.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex0
    • Crossref0

    Metodologiya

    Manbani ko‘rish
  20. Ochiq kirishMaqola

    LEGAL ANALYSIS OF THE LAW OF THE REPUBLIC OF UZBEKISTAN “ON PAYMENTS AND PAYMENT SYSTEM”

    N. AllahRakha · TSUL Legal Report · 2024

    This paper examines Uzbekistan‘s legislation governing payments and payment systems, Law No. LRU-578, enacted on November 1, 2019. It provides background on the law‘s objectives of regulating relationships around payment services among individuals and entities. The aim is to assess key provisions concerning system operators, participant roles, licensing, risk management, settlement finality, electronic money, security protocols, and Central Bank oversight. Methodologically, the law‘s text is reviewed to summarize directives and elucidate concepts. Results detail defined terms, system categorization, operator functions, settlement irrevocability, licensing procedures, electronic currency parameters, risk mitigation, incident reporting, and non-compliance penalties. While underscoring integrity, efficiency, and oversight of payment systems, certain technology-based transactions are excluded. Recommendations include ensuring comprehensive coverage in line with global frameworks, emphasizing consumer protection, and addressing emerging electronic platforms. As digital payments growth accelerates globally, analysis of Uzbekistan‘s updated legal basis and directions for further strengthening are pertinent.

    Iqtiboslar

    • ReLibrary0
    • OpenAlex8
    • Crossref4

    Tekshirilgan Metodologiya

    Manbani ko‘rish