Volume 8.
Issue 01.

This paper investigates options for reforming global tax rules and standards to address challenges from the digital economy. Analysis of European Union, United States, China and India taxation practices reveals a spectrum of policy measures balancing revenue rights, investment competitiveness, and compliance costs. Findings emphasize the need to update concepts like nexus and profit allocation, while retaining coherence, certainty and fairness. Consensus-based multilateral solutions can prevent damaging unilateral taxes. For developing countries, gradual reforms aligned with international standards are recommended to sustain digital economy growth.

This research article examines the complex interplay between tax sovereignty, international tax treaties, and corporate tax avoidance within developing economies. The regulatory and institutional dynamics of taxation in developing countries have significant implications for state capacity, fiscal equity, and sustainable development. Taxation has long been recognized as both a technical and political endeavor, shaping societal structures and the distribution of power. In contemporary discourse, this is compounded by the proliferation of international tax treaties and global pressures, such as those exerted by the OECD and G20, which aim to harmonize tax practices but may also curtail national sovereignty (Christians, 2010). Drawing on theoretical and empirical literature across taxation, state-building, and international political economy, this study synthesizes diverse perspectives to formulate an integrative framework that explicates how domestic and international tax regimes interact with corporate behavior, particularly tax avoidance strategies. The analysis situates tax treaties as instruments that can both enable and constrain domestic tax bases, and tax avoidance as a multidimensional phenomenon influenced by governance, firm characteristics, and global institutional pressures (Brooks & Krever, 2015; Dagan, 2000; Hearson, 2016). The study argues that understanding the implications of tax sovereignty and tax treaties on corporate tax avoidance requires nuanced attention to institutional capacity, political legitimacy, and the structural drivers of economic behavior. This article proposes avenues for policy reforms aimed at enhancing tax fairness and compliance, bolstering state revenue mobilization, and addressing inequalities amplified by international fiscal frameworks. The findings contribute to ongoing scholarly debates on taxation in development contexts and inform policymakers seeking equitable and effective tax governance.

This comprehensive research report formulates and substantiates the doctrine of promptocentrism—a new philosophical and methodological paradigm postulating a fundamental shift in the ontology of creativity in the age of generative artificial intelligence (GenAI). It examines the transformation of the creative subject's role from a demiurge-executor to an architect of meaning and a director of generative processes. The phenomenon of "intellectual generation management" is analyzed as a new form of cognitive labor, replacing traditional craftsmanship with semantic design (prompt engineering) and curatorial selection. The study draws on cybernetic theory, philosophy of technology, R. Barthes' concept of the "death of the author," and contemporary debates on copyright. Special attention is paid to multimodal aspects of prompting and the specifics of integrating generative models into national linguistic ecosystems, particularly in the context of the Uzbek language. The report proposes a new taxonomy of skills for "Homo Promptus" and outlines the future of professional activity in creative industries.

This article analyzes the way in which any group of forces seeking to maintain its hegemony in state personnel policy builds a state regime by improving the previous one or creating a new regulatory and legal framework. It is studied that the regulatory framework of personnel policy is formed by state authorities, and that in Uzbekistan the Agency for the Development of the Civil Service, the Academy of Public Administration and other large scientific institutions are involved in this work.

The article analyzes the role of non-state actors in the modern system of international relations in the context of the processes of globalization and transformation of world politics. The thesis is substantiated about expanding the composition of participants in international processes beyond the borders of nation states, including international non-governmental organizations, transnational corporations, transnational networks, the media, as well as individual influential actors. It is shown that non-state actors have a significant impact on the formation of the international agenda, political decision-making processes, regulation of global problems and the development of multi-level governance mechanisms. Particular attention is paid to analyzing the forms and directions of interaction of non-state actors with states and intergovernmental organizations, as well as identifying the contradictory nature of their activities, combining elements of cooperation and competition. A conclusion is drawn about the trend of a steady increase in the role of non-state actors in world politics, which necessitates a revision of traditional theoretical and methodological approaches to the study of international relations and taking into account new forms of global political interaction.

The article is devoted to the study of the evolution of mechanisms of interaction between state law enforcement agencies and the private security sector in the context of the accelerated development of dual-use technologies. The relevance of the study is determined by the fact that the traditional state monopoly on security instruments is gradually losing its exclusive character due to the broad availability of commercial high-tech solutions (AI systems, unmanned platforms, cyber infrastructures). The research examines contemporary formats of public-private partnership, identifies the key barriers to their institutional and technological integration, and analyzes the possibilities of their gradual overcoming. Special emphasis is placed on the transition from minimal forms of cooperation, based mainly on isolated information exchange, to comprehensive, highly integrated smart security systems. The aim of the study is to construct a theoretical model of adaptive risk management arising from the use of private technological solutions in the field of public security. To achieve this aim, methods of systems analysis, comparative legal research, and case studies (based on successful practices of countering identity theft) are applied. The empirical and theoretical foundation of the research consists of foreign sources published in recent years. In the final part, the author’s concept of a hybrid security architecture is formulated. The obtained results are of interest to the heads of law enforcement agencies, corporate security practitioners, and specialists involved in the development and updating of regulatory legal acts.

This article reflects the importance of digitization in combating corruption, ongoing legal reforms related to digitization, improving digitization in combating corruption, scientific and theoretical approaches determining the role of digitization in combating corruption, and proposals and considerations aimed at improving the prevention of corruption by digitization.

This article explores the historical evolution of bookmaking and sports betting, tracing its trajectory from ancient informal wagering to the sophisticated, multi-billion-dollar digital industry of the 21st century. By examining key developmental stages—including the emergence of professional bookmakers in the 18th century, the era of legislative regulation, and the transformative impact of the internet and mobile technology—this study provides a comprehensive overview of the sector’s economic and structural changes.

This article examines the victimological characteristics of victims in domestic crime. Particular attention is paid to the victims' socio-psychological characteristics, behavior, position, and role in conflict situations. Classifications and typologies of victims are considered, and the main types of victim behavior that influence the dynamics of domestic crime are identified. The author emphasizes the importance of considering the individual and socio-psychological characteristics of victims in developing effective victimization prevention measures. Victimization prevention is viewed as an integral part of the crime prevention system, aimed at reducing the risk of victimization and preventing domestic crime.

This article in the insurance contract analyzes the parties and their rights and obligations. Unlike other insurance contracts in which the insurer, insurer and beneficiary participate, the rights and obligations of the parties to the insurance contract are not clearly defined in the legislation, based on the results of the study, the rights and obligations of the parties to the insurance contract are analyzed. When determining the rights and obligations of the parties to the insurance contract, the author entered into a scientific discussion with the opinion of a number of scientists.

The article contains the opinion that the payment of the insurance contribution as an obligation of the insured is some contradiction with the content of the insurance contract, that is, if the insurance contract comes into force after the entry into force of the first contribution.

In addition, in cases where the article establishes a difference between the amount of the insurance contract and the cost of the subject of insurance, the insurer always has sufficient legal knowledge to check the price of the subject of insurance before concluding the contract and concluding the insurance contract. In accordance with. Distribution of the difference between both parties in cases where the value of the insured object is higher than the insured amount; It was proposed to return half of the contribution paid for the insured amount exceeding the insured.

The article states that the verification of the invalidity of the insurance contract in order to improve the obligations of the insurer should not be determined in the process of paying insurance compensation, but as the main obligation of the insurer in the process of concluding an insurance contract.