The Phantom Ledger: Algorithmic Taxation, Legislative Opacity, and the Crisis of Fiscal Intelligibility in Nigeria

With the new Tax Acts slated to take effect in January 2026, Nigeria’s intended transition to automated, data-driven taxation is framed as a modernization effort to enhance efficiency and revenue generation. It is predicated on systems like TaxPro Max and technical collaboration with the French D...

algorithmic intelligibility fiscal sovereignty digital colonialism philip pettit taxpro max legislative opacity hermeneutical injustice
Prospects for Creating and Implementing the Legal Framework for Cost Reduction Within the Framework of Ensuring the Economic Stability of Industrial Enterprises

This article analyzes the process of formation of the system of legal regulation of reduction of costs on an industrial enterprise of Uzbekistan and its role insuring economic stability. The article analyzes the influence of regulatory provisions on efficient consumption of resources, rational us...

Resources Environment Green Economy Raw Materials Area Material Resources Efficiency Product Region Demand Supply Cost Legislation
Anti-Money Laundering Challenges in Digital Asset Markets of Uzbekistan

The Digital Asset Markets has new opportunities, but these come with unique challenges for the anti-money laundering (AML) framework. While there has been progress on blockchain analytics and regulatory directions, country-level evidence on the practitioner experience of, and responses to, virtua...

digital assets anti-money laundering Uzbekistan VASPs Travel Rule DeFi blockchain analytics
Factors for Improving the Quality of Social Services Through the Development of the Mahalla System

This article analyzes the factors influencing the development of social services in mahallas. It substantiates the importance of social services as a key factor in societal development. The study examines the impact of social, political, economic, ideological, moral-psychological, and technogenic...

Social Services Social Protection Mahalla Economic Factors Political Factors Ideological Factors Technogenic Factors Social Policy Societal Development Social Needs
The Importance of Considering Risk Factors in Organizing and Implementing Construction Activities in Regions (A Case Study of Pakhtaobod District, Andijan Region)

This scientific article deeply analyzes the relevance and practical importance of taking into account risk factors in the process of organizing and implementing construction activities in the regions. The study is conducted on the example of the Pakhtaabad district of Andijan region, identifying ...

Centralized Resources Budget Risk Management Construction Efficiency Risks Region
The Influence of Guidance and Counselling on Students’ Social Adjustment in Public Senior Secondary Schools in Obio Akpor Local Government Area, Rivers State

The study examined the effect of guidance and counselling on students’ social adjustment in public senior secondary schools in Obio Akpor Local Government Area of Rivers State. The study was guided by the following two research questions and two hypotheses. A descriptive survey design was used. T...

Guidance and Counselling Social Adjustment Public Secondary Schools Obio Akpor Local Government Area
A Syntactic-Semantic Study of the Verb'' Give'' in Some Selected Literary Texts

Having  general  meaning,  the  verb ''Give'' is one  of  the  most frequent  verbs in  English   which  can  be associated  with  different  idioms , words, expression  and  preposition. Its exact meaning c...

The verb literary texts Syntactic and-Semantic dimensions
Analyzing the Patterns and Developmental Outcomes of International Specialization: Evidence from a Transition Economy

This article provides an in-depth analysis of the patterns of formation of international specialization and its impact on the results of economic development using the example of a country with a transition economy. In the context of global economic integration, the role of countries in the inter...

International Specialization Transition Economy Foreign Trade Economic Development Competitiveness Export Composition
Economic Efficiency of Increasing Tax Collection Through the Integration of the YAIDXP and “Soliq” Mobile Application

In particular, the digital transformation of tax administration in Uzbekistan has been greatly promoted by the development of the “Soliq” mobile application, which is one of the main platforms for providing electronic tax services and increasing the interaction of taxpayers with tax authorities. ...

digital tax administration mobile applications cashback mechanism tax collection fiscal efficiency Uzbekistan
Modeling the Process of Using Innovative Pedagogical Technologies in Preparing Students’ Professional and Ethical Readiness

The paper is about training the professional and ethical readiness of the students majoring in physical education by means of advanced pedagogical technologies. During the last few years, professional training of future physical education teachers has been concerned not only with formation of phy...

Innovative pedagogical technologies physical education teacher education professional readiness ethical readiness TPCK technology-enhanced learning pedagogical modeling
From Margins to Canon: The Rise of Women Writers and the Transformation of English Literary Tradition

The evolution of English literature is closely linked to the cultural, social and political structures that prevailed when each work was drafted and published. Women were collectively excluded from formal education and public literacy for hundreds of years, which automatically placed them at a di...

Women writers English literature gender and authorship feminist literary history social attitudes literary canon nineteenth-century literature women’s education
Modern Picture of Steam Education in Its Technical and Technological Aspect by Means of Digital Computer Technologies ICT

At present, when information and computer technologies have reached their apogee, their creation and application has been and will be the most pressing task of the modern world. In order to create a teaching methodology in the field of STEАM, which consists of several areas. called its components...

STEAM STEAM Education STEAM training modeling programs computer programs information computer technologies ICT
Effective Utilization and Development of Labor Resources in Small Business Entities

The article analyzes the issues of effective utilization and development of labor resources in small business entities. The study examines the impact of employees’ skill levels, motivation systems, work productivity, and working conditions on labor potential. This study has revealed that the labo...

Small Business Labor Resources Labor Potential Work Productivity Motivation Employee Development Effective Management
Structural and Functional Model of Pedagogical Training of Future Physical Education Teachers Based on the Acmeological Approach

Contemporary higher pedagogical education places increasing demands on the professional training of future physical education teachers, emphasizing pedagogical culture, self-development, and readiness for innovative activity. Pedagogical culture is understood as an integrative personal–profession...

Acmeological Approach Pedagogical Culture Physical Education Teacher Training Structural-Functional Model Professional Competence Teacher Self-Development Innovative Pedagogy
The Effect of Climatic Factors on The Cultivation of My Crops (Wheat and Barley) in The Salahiyah District

Climate represents a critical determinant of agricultural productivity, particularly for strategic field crops such as wheat and barley in arid and semi-arid regions. Despite the importance of these crops in Iraq, empirical studies that quantitatively link long-term climatic variability with crop...

Climatic factors Wheat Barley Crop productivity Climatic suitability Salahiyah District
The Impact of Globalization Processes on Adaptable and Green Management Systems

This article scientifically analyzes the current state of comprehensive approaches to ensuring environmental sustainability in Uzbekistan, including regulatory and legal reforms, monitoring and technological infrastructure development, renewable energy, waste management, and public participation....

environmental sustainability green economy PM2.5 CO₂ emissions renewable energy waste management digital and adaptive management
Theoretical Basis of Anti-Monopoly Policy in Service Industries in the Context of Digital Transformation and the Importance of International Experience

This article analyzes the impact of digital transformation processes on market mechanisms, the competitive environment, and the antitrust control system in service industries theoretically and conceptually. The study scientifically demonstrates that the automation of service delivery processes ba...

digital transformation service networks digital platforms market transparency competitive environment antitrust policy antitrust control Big Data and artificial intelligence platform dominance regulation of digital markets.
Study of The Concept of Tolerance Among School Students by Foreign Scientists

The present paper deals with one of the topical problems in contemporary educational psychology that is to say, how tolerance as some kind of personological quality is developed amongst schoolchildren and how it is investigated by foreign specialists. The textbook reflects the nature of the conce...

Tolerance schoolchildren foreign psychology humanistic approach empathy socio-psychological stability cognitive component communicative tolerance intercultural dialogue stereotypes
The Influence of International Standards and the Activities of the Shooting Sports Federation of Uzbekistan on the Development of Rifle and Shotgun Shooting

The article examines the influence of international sports standards and the activities of specialized federations on the development of shooting sports. It examines the procedure of smartening up the International Shooting Sport Federation (ISSF) demands within the national athlete training syst...

The Republic of Uzbekistan Had Taken Into Account The Standards of The Interna- Tional Shooting Sport Federation (ISSF) Running for Sports Federations Training Athletes for Participation in International Competitions To Expand and Improve The Sports Shooting Infrastructure and Increase Qualified Coaching Staff
The Essence, Principles, and Approaches of Bilingualism in Teaching English

This article examines the relationship between bilingualism and foreign language acquisition. Additionally, it analyzes the specific characteristics of bilingualism in Karakalpak schools, such as cognitive aspects, overcoming interference in language acquisition, and eliminating interference in t...

Bilingual Education Language Discuss Transitional Maintenance and Enrichment Models
Studying the Mechanisms of Nonverbal Communication in Hoda Barakat's Novel 'Night Mail'

Words are no longer just a means of communication; there are other tools and mechanisms for people to connect and interact. What are most important from this perspective are non-verbal communication and its role in narratives, carrying significant semiotic meanings alongside verbal communication....

Novel message semiotics nonverbal communication Night Mail Hoda Barakat