Eurasian Journal of Law, Finance and Applied Sciences

This article discusses the concept, essence and purpose of sustainable development, the principles of environmental, social and governance responsibility, denoted by the abbreviation ESG, current trends and the UN Sustainable Development Goals, the need to study the basics of sustainable development and the use of modern financial instruments in higher education institutions. As a practical example, the article considers the academic discipline "Finance of Sustainable Development", describes the content of independent study and various types of assignments for students, including the study of analytical reports on the sustainable development of one of the enterprises of the Republic of Uzbekistan. Further, the article describes an example of studying the Sustainability Report of the Joint-Stock Company “Navoi Mining and Metallurgical Plant” for 2023 by master's students in the process of studying this discipline. At the end of the article, general conclusions are given.

The article examines the specific features of transferring proprietary rights to intellectual property objects created with the use of artificial intelligence in the context of corporate reorganization. It explores contemporary approaches to the legal status of AI-generated results and highlights risks associated with uncertain authorship, lack of registration mechanisms, and documentation challenges. A comparative analysis of international and national practices is conducted, and the need for institutional and regulatory reforms in Uzbekistan is substantiated to ensure effective succession of digital assets.

The article is devoted to the analysis of the state financial policy in the sphere of entrepreneurship in the Republic of Uzbekistan. It considers key areas of legal regulation of financial support to business, including tax incentives, subsidies, grants and public-private partnership mechanisms. Specific measures aimed at stimulating entrepreneurial activity, such as tax reductions for non-residents and exemption from taxation of dividends, are given. Current challenges, including bureaucratic barriers and insufficient digitalisation of support processes, are highlighted. The article also presents different scientific approaches to understanding the essence of financial policy. The conclusions are drawn about the need to improve the current instruments of financial incentives, to strengthen information work with entrepreneurs and to introduce digital solutions in the system of state support for business.

Mazkur maqolada Konstitutsiya normalarining amal qilishiga ko`ra turlari, Konstitutsiya normalarining to`g`ridan-to`g`ri amal qilishi prinsipining mazmuni, bu bo`yicha turli olimlar fikrlari, xorijiy amaliyotlar va ayni prinsipni amaliyotda to`liq va samarali ishlashini ta’minlash uchun amalga oshirilishi kerak bo`lgan huquqiy va tashkiliy choralar, shuningdek ushbu prinsipni amalda ishlatish bo`yicha joriy qilinishi tavsiya qilinadigan va xorijiy amaliyotda keng ishlatiladigan yangi institut, ushbu institutning mazmuni va mexanizmi, uni milliy huquqiy tizimimizga joriy qilishning asosiy maslalari tahlil qilinadi. Ushbu maqolaning dolzarbligi Konstitutsiya normalarining to`g`ridan-to`g`ri amal qilishining samarali mexanimizga erishish fuqarolarning eng asosiy huquqlari hisoblangan Konstitutsiyaviy huquq va erkinliklarini bevosita ishlatish bilan bevosita bog`liqligidadir. Shuningdek, ayni prinsipni amalda samarali ishlashini ta’minlash orqali fuqarolarning davlatimiz huquqiy tizimiga ishonchini oshirish, davlatimizning inson huquqlarining ta’minlanganlik darajasi bo`yicha xalqaro reytinglardagi o`rnini oshirishga erishish mumkin.

This article provides a comprehensive analysis of the conceptual and legal classification of corruption-related crimes from theoretical, comparative, and practical perspectives. The author highlights the lack of a precise legal definition for the terms “corruption” and “corruption-related crime” in Uzbekistan’s legislation, which creates difficulties in proper legal qualification. International legal frameworks, including the UN Convention Against Corruption, the Council of Europe’s conventions, and CIS model laws, are examined alongside national legislation of countries such as Italy and Tajikistan. The article identifies key elements of corruption offenses, emphasizing the role of official position, motive of personal gain, and direct intent. A multi-level classification is proposed based on the offender’s legal status, affected object, and degree of social harm. The paper also addresses contemporary manifestations of corruption, such as lobbying, protectionism, nepotism, and misuse of public resources. It argues for the urgent development of a unified classification system and legal recognition of corruption offenses within the structure of the Uzbek Criminal Code, based on the principle of direct object interference.

The article analyzes the main features of financing social projects through state grants, as well as their advantages and implementation challenges. State grants play an important role in implementing priority tasks in the social sector; however, issues such as financial accountability, bureaucracy, and continuity of funding need to be carefully considered. The article includes recommendations for the effective use of the grant mechanism and ensuring the sustainability of social projects.

This article analyzes the formation and current status of excise taxes. The theoretical basis of excise taxes, its place in the state budget, objects and subjects of taxation are considered. The reforms carried out in recent years to improve the excise tax system in Uzbekistan and their results are analyzed. Recommendations are also made to further improve excise tax administration

Cities located in a certain region of the world are considered as centers of society and the state. In the context of modern globalization, changes in the political, economic and socio-cultural spheres in the world have a certain impact on the development of cities. Therefore, the study of urban socio-economic processes from a historical point of view is becoming one of the pressing problems for researchers of history, including other fields.

This article provides information about human rights and freedoms, as well as highlights the leading role of the United Nations (UN) in the protection of human rights. It includes detailed information about the Universal Declaration of Human Rights (UDHR). Additionally, a number of international treaties that serve as the foundation for human rights and freedoms are also mentioned. At the end of the article, you can learn about the “TOP” countries that are considered leaders in the protection of human rights and freedoms around the world.

This article comprehensively analyzes the role of industrial innovations in increasing energy efficiency in the context of a green economy. In particular, innovative technologies aimed at ensuring energy efficiency, the principles of green production, smart energy systems, and the use of renewable energy sources in industrial sectors were studied. Attention was also paid to systemic problems in the process of increasing energy efficiency, including a lack of indicators, a low level of digitalization, and limited local technological potential. The article provides specific recommendations for solving existing problems and shows ways to achieve environmental and economic sustainability based on innovations.

In this article at the present stage of development of a society, information is considered as the main source, its receipt, storage, transfer and rational use are part of commodity and monetary relations. The article also provides detailed concepts of trade secret, its tasks and functions, analyses the factor of commercial secrecy in the sphere of business activity, conducts an analysis of regulatory acts related to this sphere in the national legislation, distinguishes between sand official secrets. In addition, the article examines the novelty and competitiveness of this term in business activities, as well as ways to protect the confidentiality of commercial secrets.

This article discussed the prosecutor's actions on the implementation of the laws, their specifics and the subject of these investigations and the legal attitude towards the prosecutor's investigation. It is theoretically and legally justified that compliance with international treaties ratified by the Republic of Uzbekistan should be included in the framework of the subject of prosecutor's investigations over the implementation of laws. A scientific discussion has been initiated with the opinions of a number of legal scholars, and author's definitions of certain concepts have been developed. Some foreign countries experience has been cited. The importance of prosecutorial investigations over the implementation of the laws was analyzed in harmony with the tasks set out in the “development strategy”and proposals were put forward.

This  article  explores  the  evolution,  challenges,  and  opportunities  within  the  trade law  frameworks  of  Central  Asian  countries,  focusing  on  harmonizing  regional  policies with  international  standards.  It  shows  the  important  changes  in  trade  policy  after independence,  starting  with  a  historical  review  from  the  Silk  Road  era  to  post-Soviet transformations.  Through  a  study  of  pertinent  literature  and  an  examination  of  national trade laws, the research finds important legal and regulatory issues, such as contradictory legislation  and  enforcement  gaps.  Through  the  incorporation  of  knowledge  from  effective  global models,  such  as  the  WTO  and  UNCITRAL  frameworks,  the  research  highlights  the development, difficulties, and opportunities. A  roadmap  for  greater  economic  integration  and  sustainable  development  is provided  by  the  thesis's  practical  policy  proposals,  which  are  intended  to  bring  Central Asian  trade  legislation  into  line  with  international  standards  while  maintaining  regional sovereignty.

This article presents a comparative legal analysis of the procedural aspects of resolving labor disputes based on the legislation of foreign countries. It explores effective dispute resolution mechanisms, conditions under which parties involved in labor relations may apply to courts, including pre-trial resolution procedures, and the activities of specialized labor courts. The study thoroughly examines these aspects from both theoretical and practical perspectives. Based on the research findings, the existing legal framework in Uzbekistan has been compared with foreign practices, and practical recommendations for improving the national system have been developed.

This article analyzes the history of the formation and development of the institute of investigative judge. The author, based on the experience of France, Germany, Russia and Uzbekistan, studied the legal nature, powers, and compliance with international standards of the investigative judge. The opinions of legal scholars are analyzed within the framework of a scientific debate, and the author's theoretical approach to the independence, effectiveness and development prospects of the institute of investigative judge is outlined. The article concludes with specific proposals for improving the institute of investigative judge.

This scientific work analyzes the issues related to determining the legal status of artificial intelligence technologies—which are increasingly being applied across various sectors of society, used in the execution of tasks and provision of services, and are generating innovative outcomes that give rise to legal rights—within the context of civil legal relations. The analysis is conducted through the lens of theories concerning the establishment of legal entities and the recognition of legal subjectivity.