428
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
Таким образом, необходимо дополнить НК РФ такими понятиями, охарак-
теризовав их, чтобы устранить разногласия между налогоплательщиками и нало-
говыми органами, приводящими к налоговым спорам: необоснованная налоговая
выгода, осмотрительность налогоплательщика, недобросовестность, «одноднев-
ки», персонифицированные доходы.
Список литературы
1. Налоговый кодекс Российской Федерации (часть первая) от 31.07.1998
№ 146-ФЗ (ред. от 01.08.2022) // Доступ из справ.-правовой системы
«КонсультантПлюс».
2. Об утверждении Концепции системы планирования выездных на-
логовых проверок (ред. от 10.05.2012): Приказ ФНС России от 30.05.2007
№ ММ-3-06/333@ // Доступ из справ.-правовой системы «КонсультантПлюс».
3. Налоговое право: учебник / коллектив авторов; отв. ред. Г. Ф. Ручкина,
М. И. Березин. М.: Проспект, 2021. 800 с.
4. Смирнова Е. Е., Хуснатдинов И. А. Модернизация работы территориаль-
ных налоговых органов в условиях пандемии // Проблемы экономики и юридиче-
ской практики. 2021. Т. 17, № 5. С. 52–56.
5. Смирнова Е. Е. Использование больших данных при изучении налогового
администрирования // Большие данные в образовании: анализ данных как основа-
ние принятия управленческих решений: сборник научных статей I Международной
конференции 15 октября 2020 г. / под общ. ред. О. А. Фиофановой. М.: Издательский
дом «Дело» РАНХиГС, 2020. С. 275–282.
6. Smirnova E., Okhrimenko I. & Zakharova A. Review of Best Practices in Self-
Employment Taxation. Public Organiz Rev (2022).
А. Sh. Sodikov,
PhD in law, senior lecturer of
Tashkent State University of Law
SOME ISSUES OF DIGITALIZATION OF LAW-MAKING
PROCESS IN THE REPUBLIC OF UZBEKISTAN
Abstract.
The article analyzes the idea of digital technology, which aids to submit
legislative acts (laws and resolutions of chambers of the Oliy Majlis) to parliament in
electronic form, to monitor the activity of law-making in real time. In addition, the
electronic system called “E-law”, which put forward in the article, will serve to reflect
automatically the chronological stages of law-making activities and strengthen the
transparency. In order to prove the necessity of the launch of the system, the author
justifies the idea with scientific research analyzing opinion, views, approaches of lawyers,
scientists and experts as well as that developed foreign practice researched in-depth. In
addition, relevant amendments to the current laws and adoption of new legislative acts
were proposed basing on the scientific research.
429
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
Keywords:
Electronic systems, Digital technologies, Information, Support
with information, Freedom of Information, Legislative acts, Laws, Resolutions of
parliamentary chambers, Electronic law, Parliament
НЕКОТОРЫЕ ВОПРОСЫ ЦИФРОВИЗАЦИИ ЗАКОНОТВОРЧЕСКОЙ
ДЕЯТЕЛЬНОСТИ В РЕСПУБЛИКЕ УЗБЕКИСТАН
Аннотация.
В статье анализируется идея цифровой технологии, позволяю-
щий вносить законодательные акты (законы и постановления палат Олий Мажлиса)
в парламент в электронном виде, контролировать законотворческую деятельность
в режиме реального времени. Кроме того, предлагаемая в статье электронная си-
стема «E-law» послужит для автоматического отражения хронологических этапов
законотворческой деятельности и усиления прозрачности. Для обоснования необ-
ходимости запуска системы автор обосновывает свою идею научными исследова-
ниями, анализируя мнения, взгляды, подходы ученых-юристов и экспертов, а так-
же детально исследуя развитую зарубежную практику. Также, на основе научных
исследований предложены соответствующие изменения в действующие законы
и принятие новых законодательных актов.
Ключевые слова
: электронные системы, цифровые технологии, информа-
ция, информационное обеспечение, свобода информации, законодательные акты,
законы, постановления палат парламента, электронный закон, парламент
The development trends of modern digital technologies have brought public-legal
relations to a new stage, requiring the use of certain effective tools for provision state
bodies with information, storage, analysis, and processing in all areas, including the
law-making process.
If we focus on the scientific views of the following scholars such as O. Akhmedova
and Kh. Khasanov outlined the advantages of using cryptographic tools in decision-mak-
ing [56. P. 45–51], A. Miriam noted the fact that cryptographic information exchange
between governmental bodies will serve to increase the level of quality of the law-mak-
ing [12. P. 1057], B.Fox compared the data as a result of the development of informa-
tion technology [6. P. 90], G. L. Pedraza-Farinya and R. Whalen researched the impor-
tance of information flows through “network systems” in decision-making [29. P. 67],
L.Rodriguez emphasized the importance of digital technologies in favor of reduction in
subjective factors [31. P. 1860], A. Goodman noted that digital technologies can serve to
increase effectiveness in data storage [8. P. 23].
In fact, it can be seen from the opinions of the above-mentioned scientists that the
introduction of digital technologies into the law-making process can lead to many ef-
fective results. However, in this regard, some issues that need to be implemented in the
Republic of Uzbekistan are waiting for their solution.
In particular, submitting draft laws, resolutions of parliamentary chambers (herein-
after – legislative acts) to the parliamentary chambers in electronic form, monitoring the
status of the draft legislative acts in real (online) time, automatic reflection of the chrono-
logical stages of the drafts until its official announcement, strengthening the transparency
430
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
of law-making activities and providing law-making process with necessary information
remain one of the unsolved issues in Uzbekistan and many other countries as well.
In economically developed countries, digital technologies have been already ap-
plied in law-making process in order to support with necessary information and trans-
parency of the activity. For instance, “red tape challenge”, “cutting red tape”, “focus
on enforcement” [25], as well as “online intermediary platforms for discussion of draft
directives” [3. P. 164-169] have been launched in recent years. The “E-Parliament” pro-
gram [27] in the EU, which has been launched in 2019, provided complete electronic
exchange of information and served other countries as a model. In addition, the use of
artificial intelligence in the provision law-making process with information and the use
of modern technologies have been introduced in the EU too. In particular, the European
Action Plan for 2019–2023 [28] was developed in order to apply artificial intelligence in
terms of registration and preparation of reports on monitoring legislative acts.
Also, the strategies of electronic exchange of information in law-making activities
have already adopted and tested in practice. In particular, it is possible to cite as an ex-
ample of such systems as “E-Recht” – “Electronic Law” in Austria [26], “E-Government
Act” in the USA [9], “ParlWork” in Australia [22], “De-bureaucratisation Program” in
Denmark [2. P. 33], in the Russian Federation the “Legislative support system” (Система
обеспечения законодательной деятельности – “АСОЗД”) [51]. According to Article
91s of the German Constitution, the Federation and Lander (local subject of the feder-
ation) should agree to establish standards and security requirements necessary for data
exchange through their information technology systems [36. P. 140]. In Sweden, a nec-
essary database [24] was created for the effective support law-making process with in-
formation, and the possibility of obtaining legal information from XVI, XVII and XVIII
centuries was also provided [30. P. 1–12].
Although the Conception of improvement of rule-making in the Republic of
Uzbekistan [20], laws “On Electronic Documentation” [18], “On Electronic Digital
Signature” [19] and strategy concerning “Digital Uzbekistan – 2030” [4] were adopted by
the Oliy Majlis parliament (hereinafter – parliament), digitalization of law-making pro-
cess was not mentioned in these normative legal acts. Thus, the problem of digitization
of the law-making process in our country is slightly distanted. For instance, according
to the Conception of improvement of rule-making, “Introduction of modern information
and communication technologies in the process of rule-making” is marked as one of the
promising areas. However, it has not included solutions to address the following issues:
– introduction of electronic submission of draft legislative acts to the parliamenta-
ry chambers (Legislative Chamber and Senate of the Republic of Uzbekistan);
– complete electronization of the system of informational support of law-making
activity;
– real-time (online) monitoring of the draft legislative acts by general public;
– automatic reflection of the chronological stages of the adoption of legislative
acts;
– carrying out public discussions on the draft legislative acts in a single electronic
system;
– ensuring complete transparency of law-making process.
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Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
It is appropriate to analyze the above cases gradually, connecting them with the
analysis of scientific research and practice.
When discussing the issue of submission of legislative acts to the parliamentary
chambers, it is necessary to observe the statistics of the law-making initiatives made by
the special subjects with the right to legislative initiative within 2015–2019.
Table 1
Information concerning the legislative initiative during the third convocation
of the Oliy Majlis of the Republic of Uzbekistan (2015–2019) [53. P. 9]
Rank
Special subjects with the right
to legislative initiative
Number
of draft laws In percentage (%)
Cabinet of Ministers of the Republic of
Uzbekistan
288
54,9 %
Deputies of the Legislative Chamber of the
Oliy Majlis of the Republic of Uzbekistan
88
16,8 %
President of the Republic of Uzbekistan
53
10,1 %
Prosecutor General of the Republic of
Uzbekistan
51
9,7 %
Supreme Court of the Republic of Uzbekistan
40
7,6 %
Constitutional Court of the Republic of
Uzbekistan
3
0,6 %
Regional Council of Karakalpakstan
0
0 %
According to Article 83 of the Constitution of the Republic of Uzbekistan [14], the
seven subjects in the table are titled as the subjects with the right to legislative initiative.
In this regard, K. A. Lastochkina noted that rule-making process cannot be real-
ized without the support of special subjects with the right to legislative initiative [45.
P. 148–149], I. Yu. Bogdanovskaya [41. P. 407], B. N. Sabirov emphasized that “interest
groups” (lobby groups) play a leading role [50. P. 83], L. W. Martin and G.Vanberg [11.
P. 14], R. R. Khakimov [55. P. 83], H.U.Turdiyev researched that the executive pow-
er plays the main role in providing law-making process with information [52. P. 22],
Y. Yang analyzed the necessity to increase the participation of “think tanks” in this
regard [37. P. 25–26], F. Kh. Otakhonov supported the idea that legal service of state
authorities and governmental bodies are essential in the participation of law-making
activities [49. P. 32], Sh. Kh. Zulfiqorov studied the issues of providing deputies with
information [42. P. 21]. We also cannot refuse the important role of all governmental
bodies, but in order to improve law-making process in terms of provision all necessary
information electronically.
The main point in Table 1 above is that the pivotal problem in the exercise of the
right to legislative initiative is carried out using the material or physical means. To com-
432
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
prehend the idea of material or physical means delivering information, in the following
words we make an attempt to develop the definition as follows;
“material or physical means – measures of information exchange through corre-
spondence, documents, information-analytical materials and other physical resources
with a specific material form, which are created as a result of certain actions”.
In our opinion, the progress of modern information and communication technol-
ogies, increasing the speed and quality of information exchange, in order to reduce
excessive transaction costs (time, material supply and other efforts) there is necessity to
gradually abandon material or physical means of information supply.
However, in the Republic of Uzbekistan, there is not availability of unique elec-
tronic system which services to monitor law-making activity, electronic submission of
draft legislative acts, automatic reflection of the chronological stages of the adoption of
legislative acts, carrying out public discussions on the draft legislative acts, ensuring
complete transparency of law-making activity.
Table 2
Effective electronic systems in the rule-making process in the Republic of
Uzbekistan
Title of the system
Official web page
Legal basis
The portal for discussion
of draft normative legal
acts
https://regulation.gov.uz
Resolution of the President of the
Republic of Uzbekistan No. RP–3666,
April 13, 2018 [16]
The electronic system
for the development
and agreement of draft
normative legal acts
https://project.gov.uz
Decree of the President of the
Republic of Uzbekistan No DP–5997,
May 19, 2020 [17]
The electronic system for
development, agreement
and registration of
resolutions of local
governmental bodies
https://e-qaror.gov.uz
Resolution of the Cabinet of Ministers
of the Republic of Uzbekistan No.
218, April 14, 2020 [15]
The platform of public
initiatives
https://meningfikrim.uz
Joint resolution of the Council of
the Legislative Chamber of the Oliy
Majlis of the Republic of Uzbekistan
and the Council of the Senate of
the Oliy Majlis of the Republic of
Uzbekistan No. 2310-III, February 2,
2019 [13]
However, as mentioned above, such electronic systems are new systems for
Uzbekistan, which especially launched last 5 years. The draft legislative acts are not
submitted and monitored through a unique electron system that allow them to submit in
electronic form and allow to observe the status of the draft in real time.
433
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
If we pay attention to the scientific views of scholars in this regard, T. Kerikmae,
T. Hoffmann and A. Chochia [10. P. 91–112] noted that digital technology helps to con-
duct law-making management, process a large number of actions (predictive analysis,
management and maintenance of big data).
According to M. B. Stuart, “e-rulemaking initiatives” can be valued more in terms
of information acquisition and evaluation than economic benefits [34. P. 893–941].
According to H. T. Odilkoriyev, the wide introduction of modern information and
communication technologies is important in the rational organization of activities in this
regard [48. P. 73].
L. V. Magdilova noted that advanced information exchange serves to implement
the concept of “new public management” in the law-making process [44. P. 178],
J. S. Angeyo and P. Jehopio explained that the law-making process involves the use
of reliable information to find an optimal solution, the search for information and their
appropriateness and compatibility with the draft of the normative legal acts under
consideration require modeling and implementation in information systems. [1. P. 55].
American lawyer P. Frank analyzed the use of artificial intellect algorithms to
classify the information in law-making process [7 P. 1927], S. I. Nosov emphasizes that
countries such as the United States, China, Japan, German, Korea, India have a legal
basis for effective use of artificial intelligence [47. P. 11].
In Austria, basing on the research by E. Schweighofer research [32. P. 486–497],
the system of “Konterm” – automatic representation of document structure and contents,
was launched to developed rule-making process in terms of linguistic analysis of the draft
laws. Having supported the idea that electronic technologies outweigh disadvantages
there is necessity to launch “E-law” system.
Such software tools can serve not only to exchange, collect and process information
for the law-making activity, but also to ensure the rights of the general public to receive
information on legislative affairs. We believe that it is appropriate to take into account
the experience of the USA in the consistent and complete keeping of statistics and
chronological history of legislative acts in our national legislation. Because, through
the “GovTrack.us” platform of the USA [23], statistics of the legislative activities of the
Congress, shows detailed chronological monitoring, provides comprehensive, open data
in conducting scientific research.
According to the official web page of the “electronic democracy” (E-democracy
site to improve quality of rulemaking decisions) to improve the quality of decisions, the
electronic action in this regard saved $ 94 million due to the electronic facilities [5. P. 1].
The main reason to achieve such a result is an online document systems (“online decket
systems”), the reduction of paper and reducing other administrative costs.
Therefore, the US Office of Management and Budget encourages other government
agencies and bodies to create information systems and resources aimed at developing
electronic document circulation.
In the UK, it has been developed a necessary information database for the law-
making, which is open to the general public. For instance, the portal www.data.gov.uk
has formed more than 5,000 databases [35]. According to “the Freedom of Information
Act”, all governmental bodies shall regularly publish information on their law making
434
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
activities for the public, which this serves to formulate general statistics by the National
Statistics Bureau [21].
In addition, the use of digital technologies in provision the process with necessary
information also has its own negative aspects as well as the advantages. In particular,
the creation of such software systems requires great resources. For instance, A. Singh
noted that software systems increase attention to information security [33. P. 78-101],
R. A. Abdusalomov noted that the loss of communication in the processing of information
is also linked to the level of information technology in regions [38. P. 172.].
In our opinion, the goal of providing the law-making process with information,
introducing of legal acts electronically, and increasing the level of complete transparency
of law-making process can overcome other disadvantages.
Taking into account the above, it is necessary to introduce the “E-law” electronic
system. For this, first of all, we consider that the Article 4 of the Law of the Republic
of Uzbekistan “On the Procedure for Preparing and Submitting Draft Laws to the
Legislative Chamber of the Oliy Majlis of the Republic of Uzbekistan” should be stated
as follows:
“Article 4. Exercise of the right to legislative initiative
The right to legislative initiative is exercised when the subjects of the right to
legislative initiative submit draft laws, as well as information-analytical materials and
other information attached to them to the Legislative Chamber through the “E-law”
electronic system”.
Then it is necessary to launch the electronic system “E-law” together with the
Ministry of Information Technologies and Communications Development of the
Republic of Uzbekistan and “Single integrator to create and support the state information
services” (UZINFOCOM LLC).
The legal basis of this single electronic system is required to develop a joint
resolution of the Legislative Chamber of the Oliy Majlis of the Republic of Uzbekistan
and the Senate of the Oliy Majlis of the Republic of Uzbekistan.
In this draft of the joint decision, it is necessary to define the priority tasks of the
“E-law” electronic system as follows:
– online submission of draft legislative acts to the parliament in real-time by
subjects of legislative initiative;
– reflection of the chronological stages from the introduction of legislative acts to
the parliament and to the official announcement in real time;
– online translation of the parliamentary discussions;
– public discussion of draft laws;
– real-time management, monitoring and control of all actions on the implementation
of draft laws and resolutions of chambers submitted to the parliament;
– obtaining, operation, storage, processing of all information submitted to the
parliament and the chambers;
– saving time, costs and labor resources spent by the subject of the legislative
initiative and the work carried out on the draft;
– supporting the general public with information on legislative affairs;
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Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
– automatic formation of (monthly, yearly) rankings of activists in the parliament,
active officials of the subjects of legislative initiative and active members (in online
discussions) of society.
The application of digital technologies to the process of law-making requires
professional development of officials, and in turn, employees working in the subjects of
the right to legislative initiative. If employees do not obtain practical skills in use of the
“E-law” system, it will eliminate the prospects of this system.
After all, you can find many opinions of national lawyer scholars on this matter:
Sh. X. Zulfiqorov noted that the need to further increase the scientific potential
of law enforcement [42. P. 26], H. S. Khaitov emphasized that experts involved in the
process of law-making should have the necessary knowledge and skills [54. P. 14-19],
Sh. N. Berdiyarov [40. P. 24], Z. S. Israilova [43. P. 53] and others focused on increasing
the capacity of relevant officials in scientific research.
Also, B. Alimov and O. Makhamov noted that officials need to receive edu-
cation based on the principle of lifelong learning (Life Long Learning) [39. P. 116],
Q. Rakhmanov studied that the need to organize online classes in this regard [46. P.
125–132].
Supporting the approaches of the above-mentioned scientists, we consider that it
is appropriate to implement the following measures for the effective use of the “E-law”
system:
– preparing printed and electronic methodological instructions and manuals by the
Institute of Legislative Problems and Parliamentary Research on the formation of the
skills of using the electronic system for the responsible employees of the subjects of the
right to legislative initiative;
– preparing short videos containing explanations for the use of the “E-law” sys-
tem for the general public by the Institute of Legislative Problems and Parliamentary
Research in cooperation with the Ministry of Justice of the Republic of Uzbekistan;
– organizing online educational training on the use of the “E-law” system at the
Academy of Public Administration of the Republic of Uzbekistan for newly elected
deputies to the Parliament;
– organizing distance educational trainings on the use of the “E-law” system by the
Legal Training Center under the Ministry of Justice of the Republic of Uzbekistan for
legal service employees of the ministries, state committees, local governmental bodies
and other responsible agencies.
At this point, it should be noted that the organization, implementation and coordi-
nation of the activities of the unified electronic system should be entrusted to the Institute
of Legislative Problems and Parliamentary Research under the Legislative Chamber of
the Oliy Majlis of the Republic of Uzbekistan. Hence, the main activities of this institute
are compatible with the measures to introduce the “E-law” system.
In this regard, it is necessary to determine the main tasks and directions of activity
of the Institute of Legislative Problems and Parliamentary Research:
– taking measures to quickly connect all subjects of the right to legislative initia-
tive to the system in order to introduce the procedure for introducing draft legislation to
the parliament through the electronic system “E-law” in a timely manner;
436
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
– on a systematic basis conducting seminars, training to explain the essence and
procedure of working through the electronic system for the relevant employees of the
subjects of the right to legislative initiative;
– preparing proposals for the improvement of legal acts regulating the issues of
electronic submission of draft laws to the parliament through the electronic system,
public and expert discussion of draft laws;
– taking measures to provide the responsible employees of all subjects with the
right to legislative initiative with an electronic digital signature for their full operation
within the system;
– submitting draft laws to the parliament electronically by the subjects of the leg-
islative initiative, automatic reflecting of the chronological stages of the bill until its
official announcement, continuous monitoring of the process of strengthening the trans-
parency of law-making activities and increasing the effectiveness of providing the nec-
essary information to the law-making process;
– improving the procedure and mechanism of work through the electronic system,
including preparation of proposals and recommendations for integration into electronic
document circulation;
– taking measures to provide high-quality and continuous operation of the elec-
tronic system, as well as its technical maintenance;
– providing information to the Council of the Legislative Chamber of the Oliy
Majlis of the Republic of Uzbekistan and subjects of the right of legislative initiative on
the issue of applying legal liability measures to the responsible employees of the subject
of the right of legislative initiative and other persons who violated the requirements of
the relevant legislation when using the system;
– submiting information to the Council of the Legislative Chamber of the Oliy
Majlis no later than the tenth day of each month on the transparency of law-making ac-
tivities and the effectiveness of providing the necessary information to the law-making
process.
Thus, in order to increase the effectiveness of providing the necessary information
to the law-making process, introduce electronic submittion of draft laws to the parlia-
ment by subjects of the right to legislative initiative, monitor the status of the draft,
reflect automaticly the chronological stages of the draft until its official announcement,
strengthen the transparency of law-making activities, form automatically (monthly,
yearly) rankings of activists in the parliament, active officials of the subjects of legisla-
tive initiative and active members of society, “E-law” electronic system is in line with
the spirit of the current era. Although the introduction of this electronic system initially
requires a lot of resources, in the end it has a significant positive effect on increasing
labor efficiency, saving excessive costs, time and quality of information exchange. Also,
it was proposed that the issue of amendments and additions to the relevant legislative
acts, the concept of the draft joint resolution of the Legislative Chamber and the Senate
of the Oliy Majlis of the Republic of Uzbekistan.
437
Цифровые технологии в системе публично-правовых (государственно-правовых) отношений
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А. А. Соколова,
кандидат юридических наук, доцент,
Белорусский национальный технический университет;
профессор-эмеритус, Европейский гуманитарный университет
ЦИФРОВЫЕ ТЕХНОЛОГИИ И ПРАВО: ВЫЗОВЫ, ПРОБЛЕМЫ,
ПЕРСПЕКТИВЫ ВЗАИМОДЕЙСТВИЯ
Аннотация.
Активное внедрение цифровых технологий приводит к се-
рьезным трансформациям в социальном мире. Праву, как атрибуту человече-
ского бытия, надлежит обеспечить надежные регулирующие механизмы для но-
вой технологической реальности. В статье предложено авторское размышление
о теоретико-методологической модели правового регулирования в условиях со-
временных технологий. Автор предприняла попытку модернизировать теорию
правовой регламентации применительно к новым технико-правовым отношени-
ям: взаимодействию человека и «машины». Рассмотрела вопросы теоретической
реконструкции ряда правовых понятий и категорий: провела уточнение нюансов
природы права, источников, формирующих право, техники законотворческого
процесса, расширения круга участвующих в нем акторов. Акцентировала внима-
ние на перспективности совместного с официальными структурам правотворче-
ства технического сообщества, его международную направленность. Изложила
свои соображения в отношении формирования в государствах с развивающими-
ся информационными технологиями новой комплексной отрасли права – техно-
логического права. Автор пришла к заключению о необходимости объединения
