This article examines the role of property tax in the formation of the country's budget, its dynamics and rates in 2000 - 2009 and 2010 - 2021, and also developed proposals to improve the methodology for calculating this type of tax
The article examines the research of economists on the nature of property taxes, analyzes the share of property taxes in the structure of resource taxes, and formulates conclusions
and recommendations for the study
The article is devoted to legal regulation of the Institute of ownership and real rights of immovable property in the modern civil law. Special attention is paid to the experience of legal regulation of law in rem in German law, as well as the development of institutions of property law in the Russian Federation.
Taxes are one of the main instruments of state fiscal policy and are traditionally included in the list of the most controversial ones, since tax issues are directly related to the solution of social, economic and political problems of the development of society. Property tax occupies a
special place in the tax system, one of which is the land tax, which is discussed in this article. The study of land taxation is especially relevant against the background of radical reforms in real estate taxation. The results of these reforms will affect both legal entities and individuals. Nevertheless, it is too early to talk about any results of the reform, since it is oriented towards the long term.
The new legislation in the field of environment law, relating to the issues protecting natural environment and using natural resources that will serve the further development in the next ten years o will be held in the following areas: Firstly, the legal circumstances of genetic engineering issues in the field of environment, secondly the energy efficiency (solar, wind, water, heat energy) and the environmental protection issues, thirdly development of ecological tourism activities in the priorities of attracting foreign and internal investment resources and technologies. Fourthly, the use of trans-boundary waters, along with transboundary waste issues.
In the introductory part of the article the author
characterizes concept of taxable base. In the basic part of the article questions of taxable base under the tax to property are considered. In the conclusion the author comes to opinion, that
it is necessary to develop the national tax laws connected with the tax to property.
Предпринимательская деятельность и ее составная часть – малый бизнес для Республики Узбекистан, в условиях создания эффективной рыночной экономики, приобретает первостепенное значение в экономических, социальных и политических преобразовательных процессах. В экономическом плане это означает ускоренное развитие всех отраслей экономики, рост внутреннего валового продукта, насыщения внутреннего рынка товарами отечественного производства.
The article defines the importance of legal ownership of a legal entity with separate property. The author tried to explain the system of legal signs of possession of a legal entity by separate property and also studied the opinions of scholars of jurisprudence and various foreign scientists. As a result of the research, the author offers to amend Article 39 of the Civil Code.
In this article it’s analyzed the legislation of the Republic of Uzbekistan regulating the relations concerning one of forms of the device of children without parental support – guardianship and trusteeship and the judgment on improvement the legislation in this area moves forward. The author is analyzing the acting legislation and opinions of scientists-lawyers on institute of guardianship and trusteeship, particularly ensuring property interests of wards, develops the suggestions on improvement of this institute of civil law.
The article investigated foreign and national legal literature, in which there are different points of view regarding the assessment of the legal nature of virtu al property. Due to its "young age", virtual property does not yet have established traditions and established practice, therefore, the question of determining the qualification of the legal nature of virtual property and its place in the civil law system will continue to cause discussions in theory and practice.
The article analyzes issues of trust management contract, list of property transferred to trust management according to contract, designation of beneficiary; terms for submitting reports by trustee; person that receives property in case of termination of trust management, size and form of reward trust manager and others. By applying these circumstances author makes proposals on improving the Civil Code of the Republic of Uzbekistan.
The criminal procedural policy is of great importance in improving the criminal procedural legislation of the Republic of Uzbekistan. The content of the current criminal procedural policy can be understood from two official documents
This article covered the issues of fraud prevention, prevention of the act related to the acquisition of other people's property by deception or abuse of trust, the identity of the fraudster on the basis of statistical data and law enforcement practice, the relevant conclusions and proposals were developed.