SYSTEM OF PRE-COURT RESOLVING TAX DISPUTES: GUARANTEE OF PROTECTION OF THE RIGHTS OF ENTREPRENEURS

Turayev Alijon; Uroqov Jaxongir

Authors

Turayev Alijon Samarkand Institute of economics and service, Acting Associate Professor of the Department of Investments and Innovations, PhD
Uroqov Jaxongir Samarkand Institute of economics and service, Faculty of Economics 3rd year student

Keywords:

Tax disputes, pre-trial resolution, expert council, entrepreneurs' rights, tax audit, digitalization, artificial intelligence, OECD standards, MAP, mediation, Chamber of Commerce and Industry, tax administration, investment climate, economic reforms.

Abstract

This article analyzes the legal and institutional framework for pre-trial resolution of tax disputes in the Republic of Uzbekistan, its role and effectiveness in protecting the rights of business entities. The study is based on the activities of the Expert Council on Tax Disputes under the Chamber of Commerce and Industry, introduced within the framework of reforms for 2023-2026, in particular, by the Presidential Decree adopted in July 2025.

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