A workshop on the use of regulatory and legal documents was held at the Tax Higher School
A workshop on the use of regulatory and legal documents was held at the Tax Higher School
A workshop on “The Use of Regulatory and Legal Documents in Research Activities” was held at the Tax Higher School for staff and faculty members.
The event was organised as part of the implementation of the tasks set out in Presidential Decree No. PF–95 of 19 May 2026, “On Measures to Institutionally Improve the Activities of Tax Authorities and Introduce Modern Approaches to Tax Administration,” and Presidential Resolution No. PQ–227 of 16 June 2026, “On Measures to Introduce a New System for Training Qualified Professionals in the Tax Sector.”
The workshop featured presentations by A. Boymatjonov, Head of the Division of the Taxation Methodology Department of the Tax Committee of the Republic of Uzbekistan, and J. Sirojov, Chief State Tax Inspector.
During the session, particular attention was paid to the role of regulatory and legal documents in research activities, selecting legal provisions relevant to a research topic, determining the current version of legal documents, and providing academic interpretation of legislative provisions.
The legal force and hierarchy of laws, presidential decrees and resolutions, Cabinet of Ministers resolutions, and departmental regulatory and legal acts were explained through practical examples. The importance of providing accurate and appropriate references to legal sources in academic research was also emphasised.
One of the key areas of the workshop was Regulatory Impact Assessment.
In particular, it was emphasised that before adopting a draft regulatory and legal document, it is necessary to assess its potential impact on business entities, taxpayers, the state budget, the competitive environment, and the interests of society.
Participants received practical guidance on clearly identifying existing problems during the regulatory impact assessment process, developing alternative solutions, analysing the economic and social consequences of each option, and comparing expected costs and outcomes.
The workshop also highlighted, through practical examples, the importance of ensuring that new requirements or restrictions introduced through regulatory and legal documents do not create an excessive administrative burden for businesses, complicate tax administration, or result in conflicts within the existing legal framework.
The workshop contributes to strengthening the legal basis of research activities at the Tax Higher School, improving the quality of academic research, and developing the professional skills of faculty members in working with regulatory and legal documents.
