Vol. 4 No. 12 (2022): Volume 04 Issue 12

the article highlights the importance of codification i.e., systematization of legal documents, its specific features, and makes comparative analysis of the opinions of foreign and national scientists in this regard. Based on this, scientific and practical conclusions were made about the need to adopt the Code of the Republic of Uzbekistan on non-government non-profit organizations and other institutions of civil society.

The article discusses the problems of applying innovations (Articles 14-15 of the Tax Code) in the Tax Code of the Republic of Uzbekistan: the application of the concept of due diligence and abuse of the right. The State Tax Committee believes that the very fact of a transaction with "unscrupulous" taxpayers is not a manifestation of due diligence (Article 15 of the Tax Code) and will have to pay taxes for unscrupulous counterparties or prove the legality and validity of the transaction (operation). Thus, the tax authority replaces due diligence with the presumption of knowledge. In the author's opinion In fact, a taxpayer can be recognized as having acted without due diligence only if he knew or should have known (for example, due to affiliation) about violations. the presence of a transaction with an unfair counterparty does not in itself mean that the taxpayer abuses the right to receive tax benefits and fails to exercise due diligence. Quite often, the taxpayer himself becomes a victim of the counterparty's deception, and the head of the (unscrupulous) counterparty deliberately misleads the tax authorities that he knows nothing about the organization. Even if the taxpayer does not exercise due diligence, it is impossible to impose on him the obligation of another unscrupulous counterparty (as shown by foreign experience). The author proposes a number of measures for the correct application of the concept of due diligence and its limits, as well as the standards for proving the abuse of taxpayer rights.

This article covers the legal constructional issues of equity participation and its importance. Also, the rights and obligations of the investor and the builder, the performance of services and works, including the contract for the performance of construction work, the objects of the contract, the deadline for the completion of the object, the subject of the contract, the rights and obligations of the investor and the builder, the responsibility of the lender and the borrower. The builder is liable for accidental loss or accidental damage, the creditor is liable for causing harm to third parties, the transfer of the rights and obligations of the creditor to his successor or another person, termination, termination or early termination of the contract for the performance of construction work and conditions such as termination are indicated.

Author analyzes the problems of legal regulation of the citizenship of individuals in connection with the succession of states and the framework of the Conference on Security and Cooperation in Europe. European regional organizations are quite actively developing issues of citizenship in the succession of states, where significant progress has been made in this direction as well. It seems that the experience and results of the work on issues of nationality in connection with the succession of states can be claimed and applied as an example or a guide to action. And in legal sciences of the Republic of Uzbekistan it was the first attempt undertaken to explore the contemporary trends in theory and practices regarding the settlement of modern issues of the succession of states and its application in international law. The example of Uzbekistan was also analyzed.

The article discusses measures for reverent attitude towards the issues of upbringing youngsters, giving them confidence and right directions, creating conditions for the full disclosure of their capabilities and abilities, strengthening their leadership qualities.

This paper analyzes the legal nature and role of “soft law” norms, which are widely used in the regulation of international relations. The norms of “soft law” and “hard law” are compared, the place and role of these norms in the regulation of international relations are studied. The legal force and significance of international documents that are not international treaties in the Law "On International Treaties of the Republic of Uzbekistan" are disclosed.