Scientific research results in pandemic conditions (COVID-19)
75
of the industry for the national economy, taxation of e-business entities will
be minimized.[3]
References:
1.
https://themeforest.net/wordpress-hosting?ecid=ppc&gclid=CjwK
CAjw_qb3BRAVEiwAvwq6VpFHHjMbPk9OmFEpt8FylXLfyQ2OWt5oMGgY-
pJCeZHfHR5
2. Pogorletsky I., Taxation of cross-border operations and electronic
commerce: Features , problems and opportunities , Bulletin of Tomsk State
University. Economy. 2019.No. 46
3. Koren C., Taxation of E-Commerce Entities: Problems and Prospects
Monograph G. Vladivostok 2011
international community has made significant progress in
resolving tax issues related to digitalization // OECD. 2019 January 29th.
URL:
international-communities-
making-important-progress-on-tax -digitizing issues .htm
5. Abdullaev Z., Banking and Finance Academy of the Republic of
Uzbekistan Problems of taxation in the context of the development of
electronic commerce
6. Urazaliev K., Tashkent Institute of Finance, independent researcher ,
“ Taxation of electronic commerce ”,
electronic journal “International
Finance and Accounts”. June 3, 2019
http://www.webeconomy.ru/index.php?page=cat&cat=mcat&mcat
=208&type=news&top_menu=&sb=48&newsid=1732
Gulchekhra Urazbaeva, Teacher of Legal Sciences circle, Professional
Training Faculty, the Academy of Internal Affairs of the Republic of
Uzbekistan.
ANALYSIS OF LEGAL BASIS OF APPEALS OF INDIVIDUALS AND LEGAL
ENTITIES
G. Urazbaeva
One of the most important and inalienable constitutional rights of a
person is considered to refer to the law. It should be noted that over the past
years, the country has carried out radical reforms in the reception,
consideration and resolution of appeals of individuals and legal entities. In
this area a large system of legislation has been created.
The Constitution of the Republic of Uzbekistan is the main document in
the regulation of social and legal relations on the consideration of appeals of
Scientific research results in pandemic conditions (COVID-19)
76
individuals and legal entities. In particular, Article No.35 of the Constitution
states that “Everyone has the right to submit applications, propositions and
complaints to the competent state bodies, institutions or representatives of
the people, directly and jointly with others. It is defined as applications,
proposals and complaints must be considered in the manner and within the
period prescribed by law” [1]. Therefore, the main task of all categories of
civil servants is the unconditional consideration of all appeals and their
consideration in the manner prescribed by law.
Law of the Republic of Uzbekistan dated September 11, 2017 "On appeals
of individuals and legal entities" in the new edition. It should be noted that a
number of laws have been adopted to further improve the legal framework
for the consideration of citizens' appeals. In particular, the law regulating
relations in this area has been adopted four times (in 1994, 2002, 2014,
2017).
The Law of September 11, 2017 "On appeals of individuals and legal
entities" is one of the main normative documents regulating the relations in
the field of appeals of individuals and legal entities. It reflects issues such as
the right of individuals and legal entities to appeal, forms, types of appeals,
requirements to appeals, procedure and terms of its consideration, rights of
individuals and legal entities in consideration of appeals and obligations of
state bodies, liability for violation of legislation on appeals of individuals and
legal entities[2]..
It should be noted that the Presidential documents play an important
role in regulating the relations with appeals of individuals and legal entities.
In particular, the Decree of the President of the Republic of Uzbekistan dated
December 28, 2016 PF-4904 "On measures to radically improve the system
of dealing with appeals of individuals and legal entities." [3]
. By this decree,
under the People’s Reception of the Chancellery Department of the
President of the Republic of Uzbekistan there have been established the
Virtual Reception of the President of the Republic of Uzbekistan and the
People’s Reception of the President of the Republic of Uzbekistan in the
Republic of Karakalpakstan, regions and Tashkent city, as well as, in each
district and town.
The main tasks of these structures of the decree are as follows:
organization of direct communication with the population, ensuring the
functioning of a qualitatively new and effective system of dealing with
appeals of individuals and legal entities, aimed at full protection of the rights
and freedoms and legitimate interests of individuals and legal entities;
creating of conditions for unconditional realization of the constitutional
rights of citizens to appeal to the President of the Republic of Uzbekistan, the
Oliy Majlis, the Presidential Administration of the Republic of Uzbekistan,
the Government, public administration bodies, courts, law enforcement and
Scientific research results in pandemic conditions (COVID-19)
77
control bodies, local authorities, other state organizations and economic
management bodies;
Organization of full, impartial and timely consideration of appeals to the
People’s Receptions and the Virtual Reception in strict compliance with the
Law of the Republic of Uzbekistan "On appeals of individuals and legal
entities";
Carrying out systematic monitoring and control over the consideration
of appeals received by the People's Reception and the Virtual Reception and
sent to the relevant state bodies and economic management bodies;
Reception of representatives of individuals and legal entities with the
participation of officials of state bodies and economic management bodies,
including by videoconferencing;
Extensive use of modern information and communication technologies
in dealing with appeals through the introduction and maintenance of a
single electronic information system for registration, generalization,
systematization and control of appeals which were received to the People’s
Receptions and the Virtual Reception.
According to this decree, the management staff of People's Receptions
at all levels are employees of the Presidential Administration of the Republic
of Uzbekistan. This gives the reception staff a unique right of privacy and
allows them to operate freely and independently. It is noteworthy that this
decree strictly warns the heads and officials of state bodies and economic
management bodies about the liability up to criminal liability for violation
of the requirements and norms of the legislation on appeals.
Decree of the President of the Republic of Uzbekistan dated December 12,
2017 No.PF-5278 "On measures to radically reform the national system of
public services"[4]. The decree sets out measures to radically reform the
national system of public services in the country. The decree addresses some
systemic problems that hinder the transition of the national system of public
services to a qualitatively new level that fully meets the needs of the
population and businesses entities.
In order to eliminate the above factors, to implement the Action Strategy
for Uzbekistan’s Five-Area Development Strategy for 2017-2021 and the
Concept of Administrative Reforms in the Republic of Uzbekistan, as well as
to ensure a qualitatively new level of public services:
The most important directions of radical reform of the national system
of public services have been identified.
The Agency for Public Services under the Ministry of Justice of the
Republic of Uzbekistan was established, and the main tasks were assigned
to the agency.
From January 1, 2018, the single centers for the provision of public
services to businesses on the principle of "single window" were transformed
Scientific research results in pandemic conditions (COVID-19)
78
into public service centers operating under the People's Receptions of the
President of the Republic of Uzbekistan in districts (cities), and their main
tasks were assigned.
Decree of the President of the Republic of Uzbekistan dated January 17,
2019 PF-5633 "On measures to further improve the system of work with the
population"[5]. The decree identifies a number of issues that need to be
addressed on the ground, the lack of a single mechanism for systematic
analysis and coordination of the activities of public receptions and other
organizations, the incoming appeals in the draft socio-economic program
and other issues identified on the ground. The current system of
remuneration and financial incentives for reception staff, due to their lack of
authority, the heads of local government agencies and other organizations
communicate directly with the population and identify and solve problems
through door-to-door, to ensure the quality and efficiency of their work. is
shown to be negatively impacted. The decree identifies a number of issues
that need to be addressed on the ground, the lack of a single mechanism for
systematic analysis and coordination of the activities of public receptions
and other organizations, the incoming appeals in the draft socio-economic
program and other issues identified on the ground. The current system of
remuneration and financial incentives for reception staff, due to their lack of
authority, the heads of local government agencies and other organizations
communicate directly with the population and identify and solve problems
through door-to-door, to ensure the quality and efficiency of their work. is
shown to be negatively impacted.
Taking into account the above shortcomings, the decree revised and
approved the following additional duties, rights, remuneration and staff
units for employees of the People's Reception.
“Along with the existing system of People’s Receptions, a new system
has been introduced to identify and solve problems of People’s Receptions
through door-to-door, direct work of government agencies with the
population;
A number of additional functions were assigned and new rights were
established to People’s Receptions;
A new procedure for the appointment and dismissal of employees of
People’s Receptions has been established, and their remuneration
categories have been renewed and approved;
The rules provided for in paragraph No.26 of the Regulations on the
Administration of the President of the Republic of Uzbekistan, approved by
the Decree of the President of the Republic of Uzbekistan dated August 26,
2018 under No.PF-5519, have been applied to the management staff of
public receptions;
Scientific research results in pandemic conditions (COVID-19)
79
The Adviser of the President of the Republic of Uzbekistan on the
Protection of Citizens' Rights, Control and Coordination of Appeals has been
assigned new tasks;
People’s Receptions are constantly developed by the Cabinet of
Ministers of the Republic of Uzbekistan, the National Agency for Project
Management under the President of the Republic of Uzbekistan, the Ministry
of Information Technologies and Communications of the Republic of
Uzbekistan in cooperation with relevant ministries and departments.
Resolution of the President of the Republic of Uzbekistan dated February
19, 2019 No PP-4197 "On approval of regulations related to the activities of
public receptions of the President of the Republic of Uzbekistan"[6]. The
resolution states that "the organization of direct communication with the
population, door-to-door visits, study of social and other objects, as well as
an effective system of dealing with appeals, aimed at full protection of the
rights, freedoms and legitimate interests of individuals and legal entities."
The Regulations of the President of the Republic of Uzbekistan on People's
Receptions in the Republic of Karakalpakstan, regions and the city of
Tashkent and the People's Receptions of the President of the Republic of
Uzbekistan in districts and cities were approved.
Resolution No.366 of the Cabinet of Ministers of the Republic of
Uzbekistan dated October 27, 2016 "On the responsibility of heads of
ministries and departments, business associations, Chairman of the Council
of Ministers of the Republic of Karakalpakstan, Mayor’s Offices of regions,
cities and districts for unconditional compliance with the law"[7]. This
decision imposes additional responsibilities on ministries and agencies
(including the Ministry of Internal Affairs and its subordinate agencies) to
review appeals received through the electronic reception of the Prime
Minister of the Republic of Uzbekistan, and establishes the order of
execution.
The resolution calls on the Council of Ministers of the Republic of
Karakalpakstan, regional, city and district khokimiyats and state and
economic administration bodies to take measures to organize personal
receptions for the population and entrepreneurs from 8:00 to 11:00 daily,
including:
radical reconsideration of work with the population and business
entities on the ground, the solution of their problems and objections on the
spot, improving the culture of working with the population;
radically improve the system of appeals of the population and
entrepreneurs through their websites and hotlines in order to avoid appeals
to the electronic reception of the Prime Minister of the Republic of
Uzbekistan;
Scientific research results in pandemic conditions (COVID-19)
80
In order to facilitate the use of public services by citizens, based on the
analysis of the statistics of applications, the task is to develop proposals for
the transfer of relevant public services to an interactive form and ensure
their submission to the Ministry of Information Technology and
Communications.
Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated
May 7, 2018 No 341 "On approval of the Model Regulations on the procedure
for dealing with appeals of individuals and legal entities in government
agencies, public institutions and organizations with state participation." By
this Resolution approved the "Model Regulations on the procedure for
dealing with appeals of individuals and legal entities in government
agencies, public institutions and organizations with state participation."
In Model Regulations sets out guarantees of the right of individuals and
legal entities to appeal, the order of submission and consideration of
appeals, the organization of work with appeals in government agencies,
organizations, the order and timing of consideration of appeals, dismissal
and termination of appeals, representatives of individuals and legal entities
issues of organization of their reception by videoconferencing, rights and
freedoms of individuals and legal entities and state bodies, organizations
and their officials in the consideration of appeals, monitoring and control,
generalization and analysis of appeals.
The establishment of liability in the legislation for the violation of the
rights of individuals and legal entities to appeals serves to guarantee the
rights in this regard. In the Article No.43 of the Code of Administrative
Liability[8] establishes liability for violation of the legislation on appeals of
individuals and legal entities. According to him, illegal receipt of appeals and
consideration of appeals of individuals and legal entities, violation of the
terms of their consideration without good reason, failure to respond in
written form or electronically, making decisions contrary to the legislation
on appeals of individuals and legal entities, restoration of violated rights of
individuals and legal entities, failure to ensure the implementation of the
decision made in connection with the appeal, officials will be fined from one
to three times the basic amount.
Article No.144 of the Criminal Code establishes criminal liability for
violation of the legislation on appeals of individuals and legal entities[9]. In
particular, the illegal refusal to accept and consider appeals of individuals
and legal entities, violation of the deadlines for their consideration without
good reason, failure to respond in writing or electronically, making
decisions contrary to the legislation on appeals of individuals and legal
entities, restoration of violated rights of individuals and legal entities, non-
enforcement of the decision made in connection with the appeal or
disclosure of information about the private life of individuals or the
Scientific research results in pandemic conditions (COVID-19)
81
activities of legal entities, which became known in connection with the
appeal, without their consent, as well as any other violation of the legislation
on appeals of individuals and legal entities, which causes serious damage to
the rights, freedoms or legally protected interests of individuals and legal
entities, or the interests of society and the state, shall be punished by a fine
in the amount of up to twenty-five times the amount of the basic calculation,
or up to three hundred hours of compulsory public work, or up to two years
of correctional labor.
In conclusion, it should be noted that:
first, it is necessary to unify the legislation on appeals of individuals and
legal entities. Because as a result of the adoption of many laws in this area,
there are certain difficulties in their uniform application. Perhaps in the
future it would be expedient to adopt a separate code in this regard;
secondly, as the appeals of individuals and legal entities are regulated
by legislation in various fields, theoretical views on the subject are explored
by experts and scholars in various fields of law. This does not allow the
formation of a single theoretical conceptual rules for the appeals of
individuals and legal entities. Therefore, it is necessary to study the appeals
of individuals and legal entities as a separate complex area of law.
References:
1.
The Constitution of the Republic of Uzbekistan // National Database
of Legislation of the Republic of Uzbekistan – https://lex.uz/docs/20596.
2.
Law of the Republic of Uzbekistan "On appeals of individuals and
legal entities" dated September 11, 2017 (new edition) // National Database
of Legislation of the Republic of Uzbekistan – https://lex.uz/docs/3336169.
3.
Decree of the President of the Republic of Uzbekistan dated
December 28, 2016 No PF-4904 "On measures to radically improve the
system of dealing with appeals of individuals and legal entities" // National
Database
of
Legislation
of
the
Republic
of
Uzbekistan
–
https://lex.uz/docs/3089924.
4.
Decree of the President of the Republic of Uzbekistan dated
December 12, 2017 No PF-5278 "On measures to radically reform the
national system of public services" // National Database of Legislation of the
Republic of Uzbekistan – https://lex.uz/docs/3454462.
5.
Decree of the President of the Republic of Uzbekistan dated January
17, 2019 PF-5633 "On measures to further improve the system of work with
the population" // National Database of Legislation of the Republic of
Uzbekistan – https://lex.uz/docs/4166958.
6.
Resolution of the President of the Republic of Uzbekistan dated
February 19, 2019 No PP-4197 "On approval of regulations related to the
activities of public receptions of the President of the Republic of Uzbekistan"
Scientific research results in pandemic conditions (COVID-19)
82
// National Database of Legislation of the Republic of Uzbekistan –
https://lex.uz/docs/4208064.
7.
Resolution No.366 of the Cabinet of Ministers of the Republic of
Uzbekistan dated October 27, 2016 "On the responsibility of heads of
ministries and departments, business associations, Chairman of the Council
of Ministers of the Republic of Karakalpakstan, khokimiyats of regions, cities
and districts for unconditional compliance with the law" // National
Database
of
Legislation
of
the
Republic
of
Uzbekistan
–
https://lex.uz/docs/3058254.
8.
Code of the Republic of Uzbekistan on Administrative Responsibility
// National Database of Legislation of the Republic of Uzbekistan –
https://lex.uz/docs/97664.
9.
Criminal
Code
of
the
Republic
of
Uzbekistan
–
https://lex.uz/docs/111453.
Omonjon Hoydarov, student Termez State University
STEFFENSEN (EITKEN-STEFFENSEN) METHOD FOR SOLVING NONLINEAR
EQUATIONS
O. Hoydarov
Abstract: Solving nonlinear equations is more complicated and is a
perfectly unresolved problem in computational mathematics. This iterative
algorithm is called the Steffensen method in numerical methods. The
Steffensen method has a quadratic approximation. This method requires
calculating the value of the function twice in each iteration, in which case the
Steffensen method is less efficient than the cutters method.
Keywords: Steffensen method, iterative algorithm, approximation,
Eitken, Newton method, sequence, limit, linear approximation.
To increase the approximation speed of the test method
x
n
+ 1 = 𝜑(x
n
) n = 0,1,2, … (1)
In the expression 𝑓
′
(x
n
) Abbreviation of words that bring the harvest
closer:
𝑓
′
(x
n
) ≈
𝑓 (x
n+1
)−𝑓 (x
n
)
x
n+1
−x
n
(2)
If (1) is a left-handed approximation, then (2) is a right-handed
approximation. (2) shows that in which it has not yet been determined x
n
+1
To calculate the presence of an unknown limit, we use a simple iteration
(1.2):
x
n+1
= 𝑔(x
n
) = x
n
+ 𝑓(x
n
).
