RESULTS OF TAX REFORM:IMPROVING THE TAXATION OF PROPERTY INCOME OF INDIVIDUALS

2021 ◽  
Vol 4 (5) ◽  
pp. 78-84
Author(s):  
Komil Mamatmurodovich Sayidov ◽  

This article examines the property income of individuals in accordance with the legal framework of the Republic of Uzbekistan, their composition, the current state of taxation of property income of individuals. According to the results of the study, it wasproposed to reconsider the minimum amount of rent for property leases, as the minimum rent for the use of state-owned realestate for legal entities is very low, legal entities -business approval of separate rental rates for entities; taking into accountthat it is not less than the minimum amounts established for individuals.Keywords: Tax Code of the Republic of Uzbekistan, individual, property income, objects belonging to individuals, income declaration, income tax, source of income

2019 ◽  
Vol 9 (5) ◽  
pp. 1759
Author(s):  
Gulnur Khasenovna SADYRBEKOVA

This article examines the features of criminalistic registration in the Republic of Kazakhstan. Criminalistic activities play a significant role in fighting against crime and aim to uncover and investigate offences, to create the evidence base which is necessary for exposing and convicting criminals. Criminalistic registration is an integral part of these activities and their informational component, the use of which is fundamental for successful crime investigation in modern conditions. The article aims to analyze the current state of criminalistic registration in the Republic of Kazakhstan, to study foreign experience and present prospects for the formation and use of criminalistic registration data. The author of the article searches historical background of the modern criminalistic registration system, its organization and legal framework in the Republic of Kazakhstan, the global experience of combining and using different information databases to investigate crimes, assess the possibilities of advanced information technologies and international information bases to fight against crimes. As a result, the author has evaluated the criminalistic registration in Kazakhstan, its organizational and legal foundations, and prospects for its further development. The article suggests creating unified information system at the global level which will provide more opportunities for the use of forensic information. The novelty of the article lies in the fact that it proposes ways of international information interaction in order to fight against crime based on a deep analysis of the global use of forensic information bases.


Author(s):  
Ayten Mekhraliyeva Ayten Mekhraliyeva

The purpose of the study is to identify the importance of increasing export activity in ensuring economic development and the main conditions for increasing the country's export potential, to stimulate exports based on an assessment of the current state of export operations. Moreover, the study determines the directions for increasing the country's export potential and improving the legal framework for its use, furthermore, compile the adequate suggestions and recommendations. The report identifies the importance of export activities in the modern system of economic relations; The main conditions for increasing the export potential in the Republic of Azerbaijan and the stimulated means of using the export potential have been studied; the need for legal regulation of state intervention to increase the export potential of Azerbaijan and promote its implementation was substantiated; the system of legislative acts regulating the implementation of export operations was analyzed; the mechanisms of realization of the existing state support in the field of export stimulation in our country have been studied; The directions of improving the legal framework to increase the export potential and stimulate exports have been identified in our country. Keywords: export, foreign relations, economic development, growth, international trade.


2019 ◽  
Vol 9 (5) ◽  
pp. 1819
Author(s):  
Leila ZHANUZAKOVA ◽  
Meruyert DOSSANOVA ◽  
Muslim TAZABEKOV ◽  
Eduard MUKHAMEJANOV

The article considers the specific features of public services delivery in the Republic of Kazakhstan and other countries where public services are provided with the involvement of different models of electronic government. Today, state provision of public services to citizens is becoming one of the most important spheres of the functioning of government authorities. The notion of public services has become an object of focused scientific research relatively recently in the Republic of Kazakhstan, while in developed countries, the relationship between the state and society, where the state is viewed as a service provider, developed in the 1980–1990s. The aim of this paper is to analyze the current state of the sphere of public services provided to the population of the Republic of Kazakhstan and to study international experience in this area. The authors view public services delivery as a process of information interaction between the state and society, which, at the current stage of IT development, is increasingly taking an electronic form. The authors explore historical and theoretical prerequisites for the creation of the modern system of public services, the current state of the corresponding organizational and legal framework in the Republic of Kazakhstan, and international experience of development and implementation of successful patterns of public services delivery. Besides, the authors study the specific features of legal regulation pertaining to handing public services over to a competitive environment. The article assesses the possibilities of further use of advanced technologies to address the tasks for which this important element of government control has been developed. The results obtained by the authors consist in the validation of the conclusions about the assessment of the public services sphere and its organizational and legal grounds, as well as the potential for its further development. The paper includes several suggestions for improvement of the organizational and legal framework of public services delivery. The novelty of this article consists in the fact that the authors suggest ways of further development of the interaction between the state and society based on thorough analysis of world practices of public services delivery


2021 ◽  
Vol 37 (1) ◽  
pp. 43-52
Author(s):  
Faton Shabani

Mediation is a flexible, non-binding dispute resolution method in which a neutral (impartial) third party (mediator) helps two or more disputes to reach a voluntary, negotiated settlement of their disputes. Mediation, emerging strongly as an alternative method of dispute resolution (with the help of neutral third party), has made litigation today not to be treated as the only option for dispute resolution between individuals and businesses. As a means for resolving disputes it has found application especially in business, labor, family, insurance, consumer and construction disputes. The cost, speed and expertise of resolving disputes are some of the key factors that attract individuals, businesses, organizations but also state bodies and institutions to support and promote mediation in this era of globalization and life and activity exposed to the dynamics of contemporary developments. Added to this, however, is the acceptance in the vast majority of cases of dispute resolution reached by both parties to the dispute, but also the privacy and confidentiality of the resolution of their case. Despite the fact that mediation internationally has already been seriously established in the area of dispute resolution, in the Republic of North Macedonia, the legal framework and implementation in practice is at the forefront. For this reason, in addition to the empirical, descriptive and normative treatment, the author through the methods of analysis, synthesis and statistical method processes the official results of the Ministry of Justice to give a clear picture of the trends of the use of mediation in dispute resolution over a period of 5 years (2016-2020) in the Republic of North Macedonia.


Spatium ◽  
2011 ◽  
pp. 14-19 ◽  
Author(s):  
Tijana Crncevic ◽  
Igor Maric ◽  
Bosko Josimovic

The paper analyzes the SEA status in the Republic of Serbia in the context of climate change problem. In addition to an overview of current legal framework, status and relationship towards the planning process, special attention has also been dedicated to the analysis of current practice - the SEA of plans of different hierarchical levels - for the purpose of giving insight into the current state. The paper stress that the development of the SEA in Serbia has stagnated since the introduction of the Law on Strategic Environmental Impact Assessment (?Official Gazette of the Republic of Serbia?, no.135/2004 and 88/2010) in the sense that there are no special activities in innovating methodological and procedural framework, nor public participation initiatives. Further, results of research that has been carried out indicate that climate change problems have not been systematically treated in the SEA, i.e. in plans, and that the existing legal framework is not fully supportive of this problem area. Based on the results, the recommendations have also been formulated which, amongst other things, include the formulation of special guidelines for carrying out the SEA which would, in particular, treat climate change in the sense of instructions related to phases of planning, level and coverage of plans including also examples of good practice, as well as strengthening of institutional framework and permanent education.


Author(s):  
D. V. Luzan ◽  
S. F. Svilas

The article examines one of the most pressing problems of modern world politics, which is the reform of the United Nations that is studied in the context of regional cooperation of the member states and its possible intensification in this area. Based on the analysis of diplomatic documents introduced into scientific circulation for the first time, a detailed description of the current state and prospects of cooperation between Norway and Belarus in the direction of reforming the UN is given. Recently, there has been noticed a significant intensification of interaction between the two countries in various spheres of public life both at the European and global levels (consultations between the ministries of foreign affairs and the dialogue of their leaders, the growth of trade turnover, the exchange of technologies, the development of tourism).That stimulates the activities of diplomatic missions of Norway and Belarus to the UN, aimed at adapting and updating the work of the Organization in the light of new trends and processes in international life. The key directions of the UN institutional reform, according to which it is possible to implement the Belarusian-Norwegian cooperation in the studied area, include the Security Council, the General Assembly, the Economic and Social Council, the Human Rights Council, the institute of peacekeeping. Twenty initiatives supported by Minsk and Oslo were considered, which could become the basis for cooperation in this direction. It is emphasized that the reform of the Security Council is most likely to become a starting point for fruitful interaction. At the same time, it will be possible to speak about the significance of steps to deepen it only if at least ten mutually complementary initiatives are implemented. The conditions for realizing the potential of cooperation have been determined as well; they include the creation of a developed legal framework for bilateral relations, their transfer to the level of embassies, the accession of the Republic of Belarus to the ACT Group of which Norway is a member.


The aim of the research is to develop proposals and recommendations aimed at improving the organizational and legal framework for the work of state bodies with appeals from individuals and legal entities. The object of the research is considered to be the system of social relations connected with the organizational and legal bases of the work of state bodies with appeals of individuals and legal entities in the Republic of Uzbekistan. The scientific novelty of the research is as follows: in order to clarify the scope of the Law of the Republic of Uzbekistan «On Appeals of Individuals and Legal Entities», as well as when dealing with state authorities, one person submitted several appeals of the same content several times, accepting appeals through video communication and legal assessment, clarifying copies of the appeals of exactly the same content. Such legal concepts as «repeated appeal», «duplicate appeal», «video conferencing»; justified the need for the government body reviewing the appeal, the decision to terminate the consideration of the appeal, if new reasons are not given new reasons or newly discovered circumstances, if the previous materials of the appeal contain comprehensive verification materials and the appellant answers in the prescribed manner; The necessity of the announcement on official websites of the relevant state bodies of references (comments), compiled on the basis of the results of the association and analysis of appeals; when clarifying the scope of the Law «On Internal Affairs Agencies», as well as when dealing with appeals of individuals and legal entities, the necessity of a report by an employee of the internal affairs bodies of their positions, titles, surnames, first names and patronymic when they are addressed to a citizen, the obligation to listen carefully.


2020 ◽  
Vol 3 (3) ◽  
pp. 26-31
Author(s):  
Zafar Umarov ◽  
◽  
Shahnoza Pardayeva

This article is about a market of retail banking services in Uzbekistan and development of this market. It covered the practical significance of retail banking services, analyzes the current state and ways to improve it. The article analyzes past and current years,identifies problems and provides recommendations for addressing them.


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