THE CONCEPT, TYPES, AND RESOLUTION OF TAX DISPUTES: THEORETICAL AND LEGAL ANALYSIS IN THE CONTEXT OF UZBEKISTAN’S DEVELOPING TAX SYSTEM
Abstract
This article undertakes a systematic theoretical and legal analysis of the concept of a tax dispute within the framework of the Republic of Uzbekistan's developing tax system. Notwithstanding the practical significance and numerical prevalence of tax disputes in Uzbek legal practice, the term remains without statutory definition in national legislation -- a lacuna that this study seeks to address. Drawing upon comparative jurisprudence and the foundational scholarship of leading international scholars, including Daniel Shaviro, Reuven S. Avi-Yonah, Judith Freedman, Joel Slemrod, Margaret Lamb, Lin M. LoPucki, and Dietmar Gosch, the article identifies the constitutive elements of the tax dispute, proposes a doctrinal definition, and advances a systematic typology classifying tax disputes by subject matter, procedural stage, and the identity of the parties. The article further examines the principal methods for the resolution of tax disputes -- administrative pre-trial proceedings, judicial adjudication, and alternative dispute resolution mechanisms -- evaluating each against the constitutional principle of legality and the doctrine of equality and justice in taxation. The article concludes that the development of a coherent normative framework for tax disputes is a precondition for the effective protection of taxpayer rights, the consistent enforcement of fiscal obligations, and the broader goal of constructing a rule-of-law state in Uzbekistan.
References
Legislation and Official Documents
Constitution of the Republic of Uzbekistan (1992, as amended 2023). Tashkent: Oliy Majlis.
Tax Code of the Republic of Uzbekistan, Law No. ZRU-599 (2020). Tashkent.
Economic Procedural Code of the Republic of Uzbekistan (2018). Tashkent.
Law of the Republic of Uzbekistan 'On Courts' No. 2 (1993, as amended). Tashkent.
Law of the Republic of Uzbekistan 'On Mediation' No. ZRU-270 (2018). Tashkent.
OECD (2022). Making Dispute Resolution More Effective -- MAP Peer Review Report: Uzbekistan. Paris: OECD Publishing.
Books and Monographs
Avi-Yonah, R.S. (2007). International Tax as International Law. Cambridge: Cambridge University Press.
Khimicheva, N.I. (2004). Financial Law. Saratov: Saratov State Academy of Law.
Lamb, M., Lymer, A., Freedman, J. and James, S. (eds.) (2005). Taxation: An Interdisciplinary Approach to Research. Oxford: Oxford University Press.
Owens, J. and Vann, R. (eds.) (2016). Alternative Dispute Resolution in Tax Matters. Amsterdam: IBFD.
Shaviro, D. (2009). Decoding the U.S. Corporate Tax. Washington, DC: Urban Institute Press.
Slemrod, J. and Bakija, J. (2008). Taxing Ourselves: A Citizen's Guide to the Debate over Taxes, 4th edn. Cambridge, MA: MIT Press.
Tipke, K. and Lang, J. (eds.) (2018). Steuerrecht, 23rd edn. Cologne: Otto Schmidt.
Journal Articles
Freedman, J. (2004). 'Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle.' British Tax Review, no. 4, pp. 332-357.
LoPucki, L.M. (1996). 'The Death of Liability.' Yale Law Journal, vol. 106, no. 1, pp. 1-92.
Pepperell, S.G. (2013). 'Taxonomy of Tax Disputes: A Comparative Analysis.' Revenue Law Journal, vol. 22, no. 1, pp. 1-30.
Rakhmanov, A. (2022). 'Classification of Tax Disputes in Uzbek Law.' Yuridik Fanlar, no. 2, pp. 54-61.
Tashkentov, A. (2021). 'Gaps in Uzbek Tax Legislation and Their Consequences.' Uzbek Law Review, no. 3, pp. 86-95.
