MAIN APPROACHES TO DEFINING THE CONCEPTS OF FORMS OF TAX CONTROL IN THE REPUBLIC OF TAJIKISTAN

2021 ◽  
pp. 128-131
Author(s):  
Джумабек Юнус РУСТАМЗОДА
Keyword(s):  
Legal Norms ◽  
Main Form ◽  
Tax Legislation ◽  
The Republic ◽  
Definition Of

Статья посвящена изучению основных подходов к определению понятий форм налогового контроля в Республике Таджикистан. В статье анализируются правовые нормы, регулирующие порядок осуществления налоговой проверки и других форм налогового контроля. Отмечается, что основной формой налогового контроля является проверка, осуществляемая налоговыми органами для обеспечения соблюдения налогового законодательства и правильности исчисления, полноты и своевременности уплаты (перечисления) налогов и сборов. The article is devoted to the study of the main approaches to the definition of the concepts of forms of tax control in the Republic of Tajikistan. The article analyzes the legal norms governing the procedure for conducting tax inspections and other forms of tax control. It is noted that the main form of tax control is an audit carried out by tax authorities to ensure compliance with tax legislation and the correctness of the calculation, completeness and timeliness of payment (transfer) of taxes and fees.

Zur Frage der doktrinellen Auslegung des Artikels 61 Pkt. 3 der Verfassung der Republik Kasachstan

2021 ◽  
Vol 67 (2) ◽  
pp. 133-144
Author(s):  
Ermek B. Abdrasulov
Keyword(s):  
Public Relations ◽  
Social Relations ◽  
Legal Regulation ◽  
Legislative Process ◽  
Legal Norms ◽  
The Law ◽  
The Republic ◽  
Definition Of ◽  
The Relationship ◽  
National Business

This article examines the issues of differentiation of legislative and subordinate regulation of public relations. It is noted that in the process of law-making activities, including the legislative process, practical questions often arise about the competence of various state bodies to establish various legal norms and rules. These issues are related to the need to establish a clear legal meaning of the constitutional norms devoted to the definition of the subject of regulation of laws. In particular, there is a need to clarify the provisions of paragraph 3 of Article 61 of the Constitution of the Republic of Kazakhstan in terms of the concepts "the most important public relations", "all other relations", "subsidiary legislation", as well as to establish the relationship between these concepts. Interpretation is also required by the provisions of p. 4 of Article 61 of the Constitution in terms of clarifying the question of whether the conclusion follows from mentioned provisions that all possible social relations in the Republic of Kazakhstan are subject to legal regulation, including those that are subject to other social and technical regulators (morality, national, business and professional traditions and customs, religion, standards, technical regulations, etc.). Answering the questions raised, the author emphasizes that the law and bylaws, as a rule, constitute a single system of legislation, performing the functions of primary and secondary acts. However, the secondary nature of subsidiary legislation does not mean that they regulate "unimportant" public relations. The law is essentially aimed at regulating all important social relations.

scholarly journals The main means of ensuring a sentence execution in the form of restriction of liberty

2021 ◽  
Vol 3 (1) ◽  
pp. 12-20
Author(s):  
Salomat Niyazova
Keyword(s):  
Criminal Responsibility ◽  
Current System ◽  
Law Enforcement Agencies ◽  
Educational Work ◽  
Legal Norms ◽  
Specific Order ◽  
The Republic ◽  
Psychological Educational ◽  
Definition Of ◽  
Electronic Tracking

Currently, the Republic of Uzbekistan is actively implementing reforms of the penal legislation and the Penal system. Their main tendency is to abandon the previously dominant opinion about the possibility of reducing crime by toughening penalties and to choose a course for strengthening and developing legal norms that promote greater individualization and differentiation of criminal responsibility. However, we have to admit that the current system of punishments does not have measures that can achieve the goal of correcting convicted persons without elements of isolation from society, but under the supervision of competent law enforcement agencies. The relatively rare use of the restriction of liberty, in the author's opinion, is explained by the insufficient development of the mechanism for its implementation, in particular, the means of ensuring its execution. The execution of a sentence in the form of restriction of liberty is ensured by a whole system of means that are closely interrelated. Conditionally, such means can be divided into two main groups: control-supervisory and psychological-educational means. Based on the results of the study, the author comes to the following conclusions. The enforcing means of liberty restriction are designed to create a reliable legal guarantee of the implementation of the principle of punishment inevitability and the fullest possible realization of the goals of punishment. Currently, there is no practice in Uzbekistan of using electronic means of control and supervision of persons sentenced to restriction of liberty. At the same time, only the implementation of the electronic tracking tools specified in the legislation for the control and supervision of persons sentenced to restriction of liberty, the definition of a specific order and methods of surveillance can affect the development of positive experience in the use of electronic bracelets in the Republic of Uzbekistan. A special category of persons sentenced to restriction of liberty is juveniles. When conducting educational work with them, it is necessary to take into account the factors that affect their behavior. In this regard, it is proposed to create a public organization consisting of juveniles at the age of 14 to 18 years, located at the inspection of the sentences execution of the internal affairs bodies and conducting educational activities with juveniles sentenced to restriction of liberty.

scholarly journals FEATURES OF THE QUALIFICATION OF UNFAIR COMPETITION EXPRESSED IN THE FORM OF ILLEGAL ACTIONS REGARDING PROTECTED INFORMATION

2021 ◽  
pp. 100-103
Author(s):  
A. S. Valevko
Keyword(s):  
Scientific Literature ◽  
Unfair Competition ◽  
Legal Analysis ◽  
Legal Norms ◽  
Disclosure Of Information ◽  
Legal Regimes ◽  
The Law ◽  
The Republic ◽  
Definition Of ◽  
Definition Of Information

The article deals with the characteristics of one of the forms of unfair competition associated with the illegal receipt, use, disclosure of information prohibited by article 30 оf the law of the Republic of Belarus "On countering monopolistic activities and development of competition". Based on the legal analysis of the legal norms of the antimonopoly legislation and scientific literature, the author reveals the signs and conditions of disorganization of the competitor's activities committed by illegal dissemination of commercial or official secrets. The author analyzes the definition of" information", signs of commercial and official secrets and the legal regimes established in relation to them. The circumstances and elements of the offense are important for the requirements of an administrative offense under Article 13.33 "Unfair Competition" of the Code of the Republic of Belarus on Administrative Offenses, expressed in the form of actions in relation to protected information, are considered. 

scholarly journals Essence and Content of Legal Settlement and Tax Amnesty

2020 ◽  
Vol 76 (1) ◽  
pp. 95-100
Author(s):  
M. S. Syromiatnikova
Keyword(s):  
Legal Liability ◽  
Legal Norms ◽  
Legal Principles ◽  
Tax Legislation ◽  
Tax Amnesty ◽  
Procedural Law ◽  
Labor Tax ◽  
Definition Of

The article is focused on defining the essence and content of legal settlement and tax amnesty. The main features and areas of applying legal settlement in various fields of law have been studied. The legal principles of reaching a legal settlement in civil, labor, tax and criminal procedural law have been studied. The author has suggested own definition of a legal settlement. The content of a legal settlement has been defined as the achievement of mutual concessions of the parties within the legal norms. The main features, procedure and grounds for tax amnesty have been determined. The author has provided specific measures that can be taken under the tax amnesty. The procedure for legalization of funds and release of the perpetrator of violations of tax legislation from legal liability under the tax amnesty has been highlighted. The author has presented conclusions of researchers who studied the practice of tax amnesty in different countries. The author has suggested own definition of tax amnesty.

scholarly journals Codification of international law: theoretical aspects

2021 ◽  
pp. 312-318
Author(s):  
R.D. Saray ◽  
S.S. Kalinyuk ◽  
D.Yu. Tymkiv
Keyword(s):  
International Law ◽  
Legal Regulation ◽  
Legal Analysis ◽  
International Treaties ◽  
Legal Norms ◽  
Progressive Development ◽  
Main Form ◽  
Rights Of The Child ◽  
The Law ◽  
Definition Of

The effectiveness of law, as a system of legal norms and principles, largely depends on the level of organization of the latter. The criterion for assessing this condition is the level of systematization of legal norms. International law is no exception in this regard and the systematization of international legal norms directly affects its effectiveness. The article is devoted to the analysis of the issue of systematization of international legal acts and norms, the main form of which is their codification. First of all, the definition of systematization of rule norms in international law is revealed. It is determined that at the international legal level the main form of systematization of legal norms is their codification. It has been studied that it is the codification of the norms of international law that makes it possible to achieve the main goal of systematization, namely to adopt a single codified international legal document in order to comprehensively regulate a certain branch of international law.             Particular attention in the article is paid to the codification functions, which are designed to ensure the integrity of the international legal system, to unify its norms in order to obtain a balanced approach to the legal regulation of the same types of concepts in different legal systems.             Theorist-legal analysis of the separation in international law of such concepts as codification, incorporation and consolidation is carried out.             The article also focuses on determining the place and role of the UN Commission on Progressive Development and Codification of International Law. Morewhere, this UN structural unit is essentially the only universal institution right to formally codify international legal norms. And the results of the activities of the UN Commission on International Law are embodied in the adoption of international conventions under the auspices of the United Nations (Convention on the Law of International Treaties, Convention on the Law of the Sea, Convention on Diplomatic Relations, Convention on the Rights of the Child, etc.).             The article concludes with a brief conclusion, which justifies the importance of further work in the direction of codification of international law.

Konstytucyjne zasady postępowania karnego na tle orzecznictwa Polskiego Trybunału Konstytucyjnego

2017 ◽  
pp. 67-86
Author(s):  
Arkadiusz Krajewski
Keyword(s):  
Civil Rights ◽  
Social Factor ◽  
Constitutional Court ◽  
Criminal Proceedings ◽  
Legal Norms ◽  
Constitutional Tribunal ◽  
The Republic ◽  
Humanitarian Principle ◽  
The Right ◽  
Social Importance

The Constitutional Tribunal is defined as the Polish constitutional court and at the same time the judicial authority. It was created at the turn of 1982. Not long after that it began its jurisprudence; more precisely it was in 1986. Describing its basic tasks, it is pointed out that judicial review of so-called constitutional law deserves a closer look. This is particularly true about controlling the compliance of lower legal norms with higher legal norms. Here attention is drawn towards the connection of the Constitution with some international agreements, ie. the court of law. The purpose of the paper below was to analyze the constitutional principles of criminal proceedings in the context of the case law of the Polish Constitutional Court. At the beginning the concept, the division and the role of the constitutional rules of criminal procedure were presented. In this section, it was emphasized that all the rules of the criminal process are considered superior norms of a very significant social importance. Then the principle of objectivity, which is reflected in the Constitution of the Republic, was described. A following aspect was the discussion of the principle of the presumption of innocence and the principle of in dubio pro reo. It has been emphasized that the essence of the principle is that the person who was brought before the court is treated as innocent until a lawful judgment is pronounced against the defendant. The author also pointed out the principle of the right to defense. According to this rule, the defendant has the right to defend themselves in the process and to use the help of a defender. Another described principle is so-called rule of publicity. It concerns the fact that information about criminal proceedings should be accessible to the public. Then it was pointed to the principle of the right to the trial and the independence of the judiciary. The first one is reflected in national law and acts of international rank. The second shows that the independence of the judiciary is determined by the proper exercise of the profession of judge and becomes a guarantee of freedom and civil rights. The humanitarian principle and the principle of participation of the social factor in the penal process are shown in the final section. At the end of the paper a summary and conclusions were presented.

Triumvirate and Principate

1973 ◽  
Vol 63 ◽  
pp. 50-67 ◽  
Author(s):  
Fergus Millar
Keyword(s):  
Contemporary Literature ◽  
Historical Change ◽  
New Method ◽  
The Common ◽  
The Republic ◽  
Definition Of ◽  
Res Publica

More than thirty years after its publication The Roman Revolution still stands unrivalled, not as the ‘definitive’ account of the emergence of a monarch from the ruins of the Republic but as something far more than that, the demonstration of a new method in the presentation of historical change. The aspect of this method, which has found most imitation, is of course prosopography; and it is indeed essential to it. But far more important is the use made of contemporary literature to mirror events, and to analyse and define the concepts and the terms in which the events were seen by those who lived through them.It is the common characteristic, perhaps even the definition, of great works of history that they invite imitation and offer a challenge, not just to apply their methods and standards to other areas, but to pursue their own conclusions further. The present paper is gratefully offered as an attempt to portray with a different emphasis some aspects of the establishment of Octavian as a monarch, first by demonstrating the extent to which the institutions of the res publica remained active in the Triumviral period, and secondly by redefining the change which culminated in 27 B.C., precisely by asking again in what terms it and the novus status which emerged from it were seen by contemporaries.

Criminological assessment of the identity of the offender serving a sentence of imprisonment for crimes related to drug trafficking for the purpose of sale (on the example of the Republic of Belarus)

2019 ◽  
pp. 28-34
Author(s):  
Светлана Михайловна Казакевич
Keyword(s):  
Drug Trafficking ◽  
Criminal Code ◽  
Correctional Institutions ◽  
Educational Work ◽  
Personal Qualities ◽  
Points Of View ◽  
The Republic ◽  
Definition Of ◽  
Illicit Drug Trafficking ◽  
Criminological Analysis

В статье проанализированы имеющиеся в научной литературе точки зрения относительно понятия «личность преступника», представлена авторская дефиниция личности преступника, совершающего преступления в сфере незаконного оборота наркотиков с целью сбыта. Криминологическому анализу подвергнуты осужденные, отбывающие наказание в виде лишения за преступления, связанные с незаконным оборотом наркотиков, по ч. 2, 3 ст. 328 Уголовного кодекса Республики Беларусь. По результатам проведенного эмпирического исследования выявлены особенности социально-демографического, медицинского, уголовно-правового и нравственно-психологического характера, присущие осужденным указанной категории. Обосновывается необходимость осуществления сотрудниками исправительных учреждений постоянного мониторинга личностных качеств осужденных за преступления, связанные с незаконным оборотом наркотиков с целью сбыта, и выработки на этой основе наиболее оптимальных вариантов проведения с ними индивидуальной воспитательной работы. Представлена авторская разработка криминологической модели личности преступника, отбывающего наказание в виде лишения свободы за преступления, связанные с незаконным оборотом наркотиков с целью сбыта. The article analyzes the points of view of scientists regarding the concept of “the identity of the criminal”, presents the author’s definition of the identity of the criminal who commits crimes in the sphere of illicit drug trafficking with a view to marketing. Convicted prisoners who are serving a sentence of deprivation for crimes related to drug trafficking, according to the following parts, are subjected to criminological analysis. 2, 3 tbsp. 328 of the Criminal Code of the Republic of Belarus. According to the results of the empirical research, the peculiarities of the socio-demographic, medical, criminal law, and moral-psychological nature of the convicts of this category were revealed. It justifies the need for employees of correctional institutions to continuously monitor the personal qualities of those convicted of crimes related to drug trafficking with a view to selling, and to develop on this basis the most optimal options for carrying out individual educational work with them. The author presents the development of a criminological model of the identity of a criminal who is serving a sentence of imprisonment for crimes related to drug trafficking with a view to selling.

Turkish Basis in Toponimization System

2021 ◽  
Vol 3 (121) ◽  
pp. 57-67
Author(s):  
Zh Konyratbaeva
Keyword(s):  
Language Policy ◽  
Urban Design ◽  
Urban Space ◽  
Cultural Center ◽  
Cultural Symbol ◽  
Diachronic Study ◽  
Internal Objects ◽  
The Republic ◽  
Definition Of ◽  
The City

Recently, three major processes are taking place in the urban space of the capital: 1) the process of national transonymization, ie the implementation of the names of newly established, renamed objects on the memorial principle (including national memoranda); 2) historical and cultural process; that is, the reproduction of object names in the nature of a national cultural symbol; 3) the process of national toponymization, ie the acquisition of common nouns. The main purpose of the article is to reveal and identify the Turkic basis of the layer of onymsformed as a result of this process of toponymization – one of the most productive internal resourcedevelopment in the urban space of the capital. That is, by conducting an etymological analysis ofthe system of urbanonymy, to show that the main source of optimized units belongs to the group ofTurkic languages.In the process of toponymization in the space of urbanism of the capital, the share of internalresource development is predominant, ie most of the layer of onyms on its onomastic map wasformed as a result of the Turkic basis. As a result, the urban design of the capital of Kazakhstan hasbecome the only historical and cultural center that meets the principles of language policy andnaming / renaming of the Republic of Kazakhstan. And we understand that the definition of thelayer of onyms in the laws of naming the internal objects of the city will be revealed in more depthby conducting a diachronic study of them.

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