The Role of Tax Consultancy in Securing the Right to an Effective Remedy Enshrined in the International Covenant on Civil and Political Rights

Yuldoshbekov, Avazbek, Юлдошбеков, Авазбек, Yuldoshbekov, Avazbek

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2026-yil

Annotatsiya

The article examines the content of the right to an effective remedy under Article 2(3) of the International Covenant on Civil and Political Rights and the challenges of securing this right in tax matters. It analyses General Comments Nos. 31 and 32 of the UN Human Rights Committee, the case law of the European Court of Human Rights and the Court of Justice of the European Union, and scholarly debates on whether tax disputes fall within the scope of human rights guarantees and whether professional privilege should extend to non-lawyer advisers. Drawing on official data for 2025–2026, the article reviews the Law of the Republic of Uzbekistan “On Tax Consultancy Activity”, the pre-trial appeal procedure under the Tax Code, the activities of the Expert Council on Tax Disputes under the Chamber of Commerce and Industry, and the tasks set out in the “Odil sudlov – 2030” Strategy. The article argues that tax consultants serve as an institutional safeguard enabling taxpayers to make effective use of available remedies and puts forward proposals for legislative improvement.

Maqola ma’lumotlari
MualliflarYuldoshbekov, Avazbek, Юлдошбеков, Авазбек, Yuldoshbekov, Avazbek
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2026-10-25
Jild7
Son10/S
Betlar128-134
TilIngliz
DOI10.47689/2181-1415-vol7-iss10/s-pp128-134
Indeksga qo‘shilgan2026-10-29

DOI: 10.47689/2181-1415-vol7-iss10/s-pp128-134 · Maqolaning asl sahifasi

Kalit so‘zlar

Международный пакт о гражданских и политических правах, эффективное средство правовой защиты, право на судебную защиту, налоговое консультирование, налоговый консультант, налоговый спор, досудебный порядок, профессиональная тайна, равенство сторон, права налогоплательщика, International Covenant on Civil and Political Rights, effective remedy, right of access to court, tax consultancy, tax consultant, tax dispute, pre-trial procedure, professional privilege, equality of arms, taxpayers’ rights, Fuqarolik va siyosiy huquqlar toʻgʻrisidagi xalqaro pakt, samarali huquqiy himoya vositasi, sudga murojaat qilish huquqi, soliq maslahati, soliq maslahatchisi, soliq nizosi, sudgacha hal qilish tartibi, professional sir, taraflarning tengligi, soliq toʻlovchining huquqlari

Iqtibos keltirish

APAYuldoshbekov, Avazbek, Юлдошбеков, Авазбек, & Yuldoshbekov, Avazbek (2026). The Role of Tax Consultancy in Securing the Right to an Effective Remedy Enshrined in the International Covenant on Civil and Political Rights. Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 128-134. https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp128-134
GOST (OAK)Yuldoshbekov, Avazbek, Юлдошбеков, Авазбек, Yuldoshbekov, Avazbek The Role of Tax Consultancy in Securing the Right to an Effective Remedy Enshrined in the International Covenant on Civil and Political Rights // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2026. – T. 7, № 10/S. – P. 128-134. – DOI: 10.47689/2181-1415-vol7-iss10/s-pp128-134.
MLAYuldoshbekov, Avazbek, Юлдошбеков, Авазбек, and Yuldoshbekov, Avazbek. “The Role of Tax Consultancy in Securing the Right to an Effective Remedy Enshrined in the International Covenant on Civil and Political Rights.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 128-134, 2026. https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp128-134
ChicagoYuldoshbekov, Avazbek, Юлдошбеков, Авазбек, and Yuldoshbekov, Avazbek. “The Role of Tax Consultancy in Securing the Right to an Effective Remedy Enshrined in the International Covenant on Civil and Political Rights.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 128-134 (2026). https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp128-134
HarvardYuldoshbekov, Avazbek, Юлдошбеков, Авазбек, and Yuldoshbekov, Avazbek (2026) ‘The Role of Tax Consultancy in Securing the Right to an Effective Remedy Enshrined in the International Covenant on Civil and Political Rights’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 7(10/S), 128-134. https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp128-134
BibTeX
@article{yuldoshbekovavazbek2026,
  title = {The Role of Tax Consultancy in Securing the Right to an Effective Remedy Enshrined in the International Covenant on Civil and Political Rights},
  author = {Yuldoshbekov, Avazbek and Юлдошбеков, Авазбек and Yuldoshbekov, Avazbek},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2026},
  volume = {7},
  number = {10/S},
  pages = {128-134},
  doi = {10.47689/2181-1415-vol7-iss10/s-pp128-134},
  url = {https://doi.org/10.47689/2181-1415-vol7-iss10/s-pp128-134}
}

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