I. Turaboev, I. Ergashev · TSUL Legal Report · 2022
Uzbek government tries to simplify and improve its tax administration system. Tax monitoring is the one of the results of the tax reforms. Benefits of tax monitoring for both taxpayers and tax authorities thoroughly examined. Despite that this form of tax control was introduced in 2018 taxpayers are still unwilling to apply for this procedure. The authors have analyzed specifics of the tax monitoring procedure and highlighted provisions of the tax monitoring rules which prevent taxpayers for using this from of the tax control. Having analyzed international experience in introducing the tax monitoring andprovisions of national tax monitoring regulation, the authors formulated own suggestions on improvement of the tax monitoring rules in order to attract more taxpayers for this procedure.
X. Abzalova, B. Ruziyev, U. Gafurov · TSUL Legal Report · 2021
This article examines the global nature of anti-corruption, since corruption is one of the negative phenomena of society, which is recognized as a serious crime in the world, and is also an obstacle to the socio-economic development of any country. The legislation and the situation with corruption in some foreign countries are considered as a comparative legal analysis.
This article provides a practical analysis of the evaluation, legal examination and monitoring of investment projects, the requirements for investment projects, the content and legal aspects of investment projects based on applicable law and the mechanism of their operation. The scope of reforms implemented by the Republic of Uzbekistan to improve the investment climate is also discussed. In addition, this article highlights the urgency of introducing a new mechanism for monitoring investment projects, as well as fully emphasizes the importance of monitoring investment projects to ensure the stability of the national economy.
The theory that individuals are legally equal before the law and the laws of society has been developed for a long time. Although these ideas and principles are still evolving, sometimes individuals such as international organizations and their officials are granted “additional” immunity and other facilities. This article analyzes the existing immunities and privileges in international organizations and their officials, the legal framework and the application of immunity theories of international law in particular international organizations.
There are a broad variety of views, both in theory and case law, on the grounds for determination of the power of arbitrators to resolve disputes under their private power. For instance, while some scholars assume that authority is derived from the arbitral treaty as an item of approval necessary for the аrbitrаtiоn process, others assume that authority exists irrespective of any type of arrangement as an intrinsic force of the arbitral tribunal. In addition, a great number of writers apply the legislation of any state in which the аrbitrаtiоn arrangement is required to be applied to the definition of authority in the regulation of the arbitral seat. On the contrary, some scholars argue that the authority of arbitrators to exercise their private power should be separated from usual norms, rendering it impossible to rely on clauses of domestic law. Although these various foundations appear to be mutually exclusive at first glance, some writers nonetheless define them.
The article discusses the ongoing reforms in combating corruption in Uzbekistan and the application of foreign experience positive aspects to national legislation. In this regard, the experience of developed and developing countries such as the United Kingdom, Germany, Austria, China and Kazakhstan was studied.
In addition, the article gives several recommendations for improving national legislation.