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LEGAL PROCEDURE OF PROPERTY OF HIGHER EDUCATION
INSTITUTIONS
Raimov Elbek Bahadirovich
Senior lecturer of the Department of "Legal Sciences"
of the National University of Uzbekistan
named after Mirzo Ulug'bek
E-mail: elbekraimov93@gmail.com
https://doi.org/10.5281/zenodo.14550870
Abstract:
This article presents the legal status of the property of higher
education organizations and issues of storage and management of this property.
Legal frameworks regulating property rights in higher education institutions
and the legal status of the legal nature of intellectual property have been
researched.
Key words:
financial management, financial stability, maintenance and
increase of property, fixed asset turnover ratio, return on assets, student
accommodation, administrative buildings, licensing agreements.
Аннотация:
Ушбу мақолада олий таълим ташкилотларининг мол-
мулкини ҳуқуқий ҳолати ва ушбу мол-мулкнинг сақлаш ва бошқариш
масалалари келтирилган. Олий таълим муассасаларида мулк ҳуқуқларини
тартибга солувчи ҳуқуқий асослар ва интеллектуал мулкнинг ҳуқуқий
табиатининг ҳуқуқий ҳолати тадқиқ этилган.
Калит сўзлар:
молиявий бошқарув, молиявий барқарорлик, мол-
мулкни сақлаш ва кўпайтириш, асосий воситалар айланмаси
коеффициенти, активлар рентабеллиги, талабалар турар жойлари,
маъмурий бинолар, лицензиялаш шартномалари.
Аннотация:
В данной статье представлены правовое положение
имущества организаций высшего образования и вопросы хранения и
управления этим имуществом. Исследованы правовые основы,
регулирующие права собственности в высших учебных заведениях, а
также
правовой
статус
правовой
природы
интеллектуальной
собственности.
Ключевые
слова:
финансовый
менеджмент,
финансовая
устойчивость, содержание и приумножение имущества, коэффициент
оборачиваемости
основных
средств,
рентабельность
активов,
студенческие общежития, административные здания, лицензионные
договоры.
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Asset maintenance in higher education institutions in Uzbekistan plays a critical
role in ensuring the overall functionality and efficiency of the institution.
Responsibility for asset maintenance often falls to facilities management teams,
whose primary goal is to maintain the physical infrastructure of the institution
through regular inspections, repairs, and upgrades. Effective maintenance
strategies in higher education not only contribute to the safety and well-being of
students and staff, but also help extend the life of property assets, resulting in
long-term cost savings. The allocation of financial resources for asset
maintenance should be carefully planned and prioritized to address the most
critical and urgent needs first, and then regularly evaluated to identify emerging
issues. By implementing strategic maintenance practices, higher education
institutions in Uzbekistan can ensure a conducive learning and working
environment for all stakeholders.
Asset utilization and optimization play a crucial role in the financial
management of higher education institutions in Uzbekistan. Effective asset
management allows these institutions to maximize their resources and improve
their overall performance. By closely monitoring asset utilization indicators,
such as inventory turnover ratio, fixed asset turnover ratio, and return on assets,
which are calculated from economic categories, university administrators can
identify areas for improvement and implement strategies to optimize asset
utilization. This may include reallocating resources to increase efficiency and
reduce waste, investing in new technologies, or streamlining operational
processes. By effectively utilizing and optimizing assets, higher education
institutions can achieve greater financial stability and sustainability, which in
turn benefits their students, faculty, and stakeholders.
It is worth noting that tax legislation plays an important role in shaping the legal
regime of property of higher education institutions in Uzbekistan. According to
Article 243 of the current Tax Code, the sale of services in the field of education
(training), including services for organizing tests and exams, in particular
educational services in the field of primary, secondary, secondary specialized,
technical and vocational, higher and postgraduate education, as well as services
for providing additional education provided by educational institutions
(organizations), as well as organizations that retrain and improve the skills of
personnel, is exempt from turnover tax. [1]
The taxation of educational institutions can affect their financial sustainability
and ability to fulfill their educational mission. In particular, the property tax
privileges of higher education institutions are important in ensuring their
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continued operation and development. However, the interpretation and
application of tax legislation can vary, which can lead to potential difficulties for
higher education institutions in managing a complex regulatory environment.
Understanding the characteristics of tax legislation affecting the property of
higher education institutions is crucial for policymakers, administrators, and
stakeholders to support the effective operation of educational institutions and
ensure equal access to quality education. By studying the impact of tax laws on
higher education property, one can gain insight into how to ensure a favorable
regulatory environment for the development of educational institutions.
Budgeting for property-related expenses in higher education institutions in
Uzbekistan is an important aspect that requires careful planning and foresight.
Allocating funds for the preservation and expansion of property plays an
important role in increasing the overall activity and competitiveness of these
institutions. Proper budgeting creates a favorable environment for educational,
scientific and administrative activities and ensures the adequate preservation of
facilities. In addition, the need for periodic repairs, modernization and
compliance with safety regulations should be taken into account when compiling
a budget for property-related expenses. By forecasting and effectively
distributing resources, higher education institutions can optimize the use of
their property assets, ultimately increasing the reputation of the higher
education institution and the quality of education provided. Therefore, a
strategic and comprehensive approach to budgeting for property-related
expenses is essential for the sustainable development and success of higher
education institutions in Uzbekistan.
Ownership of research and innovation in higher education institutions in
Uzbekistan is a complex and evolving issue. While the general principle is that
researchers typically retain ownership of their work, institutions may have
policies that grant them ownership of intellectual property created by their
employees. This can lead to disputes over ownership and control of research
results, especially where significant resources have been invested by the
institution. Clear guidelines and agreements are essential to define the rights
and obligations of all parties involved.
Licensing and commercialization of intellectual property are important aspects
that higher education institutions in Uzbekistan need to consider. This process is
directly regulated by the Civil Code. [2]
The process of licensing intellectual property allows these institutions to
generate revenue by protecting and commercializing their inventions, research
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results, and other innovative creations. By licensing their intellectual property,
higher education institutions can collaborate with industry participants to bring
these innovations to market, which is a win-win situation.
Commercialization of intellectual property can lead to the development of new
products, services, and technologies, and stimulate economic growth and
innovation in the region. At the same time, higher education institutions need to
carefully examine the legal and regulatory framework governing intellectual
property rights to ensure a fair distribution of rights and benefits. This requires
clear policies and procedures for licensing agreements and commercialization
strategies to maximize the impact of their intellectual assets.
When comparing the legal regime of property rights in higher education
institutions in Uzbekistan with Western legal systems, one can observe
significant contradictions. In Western legal systems, property rights are often
focused on private property and the protection of private property. However, in
Uzbekistan, the legal framework related to property ownership in higher
education institutions is more complex, with a mixture of state and private
property structures. This difference may stem from historical and cultural
factors specific to each system. While Western legal systems may prioritize
private property rights, the Uzbek system places greater emphasis on collective
and state ownership structures in the higher education sector. Understanding
these contrasting legal frameworks is crucial for scholars and policymakers
seeking to streamline the complexity of property rights in higher education
institutions.
Good international practices in the legal framework regulating property rights in
higher education institutions provide valuable lessons for Uzbek universities.
Uzbekistan could adopt a strategy to strengthen its legal order by studying
successful models from countries such as the United States, the United Kingdom,
and Germany, where property rights in academic institutions are clearly defined
and protected. For example, implementing clear guidelines on ownership of
intellectual property created by faculty and students could enhance innovation
and research excellence.
In addition, establishing transparent decision-making mechanisms for property
transactions in universities can prevent conflicts and ensure accountability. By
incorporating these best practices, Uzbek higher education institutions can
strengthen their governance structures and create a more conducive
environment for scientific and scholarly development. Uzbek universities need
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to learn from global experience to adapt to the evolving higher education
governance environment.
The impact on higher education in Uzbekistan is broad and multifaceted, and the
legal regime governing higher education institutions within the country is
affected. The legal framework surrounding property rights in Uzbek higher
education institutions not only affects institutional autonomy, but also plays a
crucial role in shaping the overall quality and governance of these institutions.
Since higher education institutions rely on property for a variety of purposes,
such as research facilities, student housing, and administrative buildings, any
uncertainty or lack of clarity in property rights can hinder the effectiveness of
these institutions.
One of the unique challenges in higher education is the increasing demand for
universities to balance academic freedom with the demands of society. While
higher education institutions strive to uphold the principles of freedom of
inquiry and expression, they are also facing increasing pressures to address
social issues, promote diversity, and respond to the political climate. This
tension can lead to conflicts within the academic community and difficulties in
maintaining a neutral, impartial learning environment. In addition, the rise of
online learning platforms and the rapid pace of technological development are
creating another obstacle for higher education institutions to remain relevant
and competitive in the global marketplace. As universities navigate these
complexities, they must adapt their traditional structures and methods to meet
the changing needs of students and the demands of a rapidly changing world.
Despite the complexity of the legal regime of property rights in higher education
institutions in Uzbekistan, the main findings of this study highlight several
important aspects. Firstly, it was found that the property rights of these higher
education institutions are tightly regulated by a complex network of laws and
regulations. These regulations cover the ownership and management of assets,
including land, buildings, and intellectual property. Secondly, the study
highlighted the challenges that higher education institutions face in preserving
and expanding their property resources due to bureaucratic obstacles and legal
restrictions. Finally, the study highlighted the need to reform the legal
framework governing property rights in higher education institutions to ensure
transparency, efficiency, and fair treatment for all stakeholders. Taken together,
this study contributes to a better understanding of the complex legal nature of
property rights in higher education institutions in Uzbekistan.
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Reference:
1. Ўзбекистон Республикаси Солиқ кодекси, Қонун ҳужжатлари
маълумотлари миллий базаси, 09.09.2024-й., 03/24/957/0689-сон
2. Ўзбекистон Республикасининг Фуқаролик Кодекси, Қонунчилик
маълумотлари миллий базаси, 11.09.2024-й., 03/24/959/0698-сон.
