METHODS OF RESOLVING TAX DISPUTES: A COMPARATIVE LEGAL ANALYSIS OF UZBEKISTAN, GERMANY, THE UNITED STATES, RUSSIA, AND CHINA

This article examines the methods of resolving tax disputes in the Republic of Uzbekistan within a broad comparative legal framework encompassing Germany, the United States, Russia, and China. The study proceeds from the constitutional premise that the state bears primary responsibility for the protection of individual rights and freedoms, including in the domain of tax relations. Drawing on the legislative frameworks and administrative practices of the jurisdictions under review, the article analyses the two principal categories of dispute resolution -- pre-trial (administrative) and judicial -- and identifies the procedural architecture of each. Special attention is devoted to Uzbekistan's institutional mechanism for pre-trial settlement, including the Department for Pre-trial Settlement of Tax Disputes established under Presidential Decree No. PP-3802 of 2018, the procedural requirements for filing complaints, the grounds for dismissal, and the powers of the reviewing authority. The comparative analysis reveals that while the jurisdictions under review share a common commitment to providing taxpayers with effective administrative remedies before judicial recourse, they differ significantly in the procedural formality of their systems and their use of alternative dispute resolution mechanisms such as mediation. The article concludes that international experience supports the further development of Uzbekistan's pre-trial settlement framework as a means of reducing the burden on courts, improving taxpayer compliance, and strengthening the rule of law in the fiscal domain.本文以德国、美国、俄罗斯及中国为参照，在宽泛的比较法律框架下，探讨乌兹别克斯坦共和国的税务争议解决路径。本研究立足于宪法前提：国家对包括税收法律关系领域在内的个人权利与自由的保障负有首要责任。本文依托所考察法域的立法框架与行政实践，分析两类核心争议解决机制——预审（行政）程序与司法程序，并厘清各自的程序架构。本文特别聚焦乌兹别克斯坦的预审解决机制，包括2018年第PP-3802号总统令设立的税务争议预审解决署、申诉提交的程序要件、驳回事由及审查机关的职权范围。比较分析显示，尽管所考察法域均承诺在司法救济前为纳税人提供有效的行政救济，但各法域在系统的程序正式性及调解等替代性争议解决机制的运用上存在显著差异。本文得出结论：国际经验可为乌兹别克斯坦预审解决框架的进一步完善提供支撑，以此减轻法院负担、提升纳税人遵从度，并强化财税领域的法治建设。