Academic literature on the topic 'Rights and taxpayer freedoms'

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Journal articles on the topic "Rights and taxpayer freedoms"

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Dontsova, A., and E. Dolmatova. "Judicial Protection of Taxpayer’s Rights and Appeal Against Actions of Tax Authorities." Bulletin of Science and Practice 6, no. 1 (2020): 287–91. http://dx.doi.org/10.33619/2414-2948/50/35.

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The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax dispu
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Totskyi, B. A. "Application of the components of the principle of proportionality to protect the rights and legitimate interests of taxpayers." Uzhhorod National University Herald. Series: Law 2, no. 82 (2024): 269–77. http://dx.doi.org/10.24144/2307-3322.2024.82.2.43.

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The article examines the essence of the principle of proportionality in the field of taxation, analyzes the components of the principle and the specifics of their application with regard to protection of rights and legitimate interests of taxpayers. The author establishes that the essence of the principle of proportionality in the field of taxation is that taxes and fees established with the aim of financial support of the State’s activities should be consistent with the possibility of taxpayers to exercise their fundamental rights and freedoms. According to the principle of proportionality, t
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Mykolenko, O. I. "PUBLIC-AUTHORITY SERVICES AS AN ADMINISTRATIVE-LEGAL MEANS OF ENSURING THE REALIZATION OF HUMAN RIGHTS IN RELATIONS BETWEEN TAXPAYERS AND SUBJECTS OF PUBLIC ADMINISTRATION." Constitutional State, no. 51 (October 15, 2023): 70–76. http://dx.doi.org/10.18524/2411-2054.2023.51.287987.

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In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrative-legal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax
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Osterweil, Eric. "Are LOB Provisions in Double Tax Conventions Contrary to EC Treaty Freedoms?" EC Tax Review 18, Issue 5 (2009): 236–48. http://dx.doi.org/10.54648/ecta2009031.

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Double tax conventions (DTCs) generally include clauses that refuse to residents of a contracting state the right to claim treaty benefits with respect to income derived from the other contracting state if they are not ‘beneficial owners’ of the income. ‘Limitation-on-Benefits’ (LOB) clauses in DTCs, particularly where the United States is a contracting state, provide objective criteria for limiting taxpayer rights under DTCs. LOB clauses, which are designed to prevent treaty abuse, may, however, be in violation of the Treaty Establishing the European Community (EC Treaty) freedoms. This artic
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Yunus, Ibrahimov Namig Abdullayev Israfilov Ramin. "Some considerations about the need to turn the beneficiary into taxpayers." Science, Education and Innovations in the Context of Modern Problems Conference, Baku, Azerbaijan, November, 2021 4, no. 2 (2021): 65–67. https://doi.org/10.5281/zenodo.6299866.

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The return of 70 percent of the taxes they paid last year to entrepreneurs suffering from the coronavirus is a commendable step. Only time will tell how transparent and effective this step will be, but the idea itself is quite progressive. Because in the current difficult situation, for the first time, a citizen can feel the benefits of being a taxpayer in his own example. The concept of the taxpayer has the potential to have a better impact on the development of the country than hundreds of thousands of educational books and propagandists. Unlike a citizen who is poorly fed from the budget, t
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Gorgol, Andrzej. "Czy utworzenie instytucji rzecznika praw podatnika jest niezbędne dla prawidłowego funkcjonowania systemu ochrony praw i wolności człowieka oraz obywatela?" Przegląd Sejmowy 2(163) (2021): 295–315. http://dx.doi.org/10.31268/ps.2021.28.

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The article aims to show that the creation of the institution of a taxpayer Ombudsman is necessary to improve and tighten the system of protection of human and civil rights and freedoms. The author analyses the content of the draft laws on this Ombudsman and their justifications in order to determine the motives behind their authors, initiating legislative proceedings. These considerations focus on the existence of the rationale for state interference in the field of the protection of the rights of tax entities, which is addressed in formal and substantive terms. The controversial aspects of e
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van Thiel, Servaas, Georg Kofler, and Axel Cordewener. "The Clash Between European Freedoms and National Direct Tax Law: Public Interest Defences Available to the Member States." Common Market Law Review 46, Issue 6 (2009): 1951–2000. http://dx.doi.org/10.54648/cola2009078.

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In the early days of Community law the ECJ, still sheltered from political constraints, was able to develop its jurisprudence on the EC fundamental freedoms with a view to enhancing the development of Community law and to advancing the Internal Market. More recently, however, the case law in the field of direct taxation has more and more come into the political limelight as fundamental tax policy questions and billions of tax revenue are at stake. As the Court’s decisions also take account of the dynamic evolution of the Community’s legal system and are much influenced by considerations of pol
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Drljača, Zorica. "Some Aspects of the Rights of Tax Payers in the Light of the Tax Reforms // Neki aspekti prava poreskih obveznika u svjetlu poreskih reformi." Годишњак факултета правних наука - АПЕИРОН 8, no. 8 (2018): 169. http://dx.doi.org/10.7251/gfp1808169d.

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The protection of taxpayers’ rights is an important issue of any democratic country, as it concerns matters related to basic human rights and freedoms. When we take into account basic components of taxpayers’ rights in most of the developed European countries, such as the right to information and assistance, the right to appeal, the right to the consistent application of legal provisions, the right to security, the right to privacy and the right to data secrecy and confidentiality, we can deduce that those rights are also recognized to the taxpayers in Republika Srpska. In order to further imp
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Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (2019): 299–304. http://dx.doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules
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Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (2019): 299–304. https://doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the
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Dissertations / Theses on the topic "Rights and taxpayer freedoms"

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Irzhavska, A. "Constitutional rights and freedoms of citizens in Ukraine." Thesis, Sumy State University, 2015. http://essuir.sumdu.edu.ua/handle/123456789/40403.

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According to the current legislation of Ukraine, a citizen of Ukraine, a foreigner, a stateless person and any other person has the scope of rights and obligations determined by the Constitution of Ukraine, the Civil Code of Ukraine, the existing legal acts of Ukraine and international treaties.
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Tan, Lucian. "Human Rights and Fundamental Freedoms in Athenian Oratory." Thesis, The University of Sydney, 2021. https://hdl.handle.net/2123/25382.

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Human rights and fundamental freedoms are entitlements thought to be inherent to humans, shared equally by all and thought to exist beyond the authority of any human institution or structure. They are critical part of modern social and political discourse, describing the basic social conditions needed for human dignity, appealing to a shared understanding of both what it means to be a human, and what humanity ought to aspire to. However, the extent to which the language and discourse of human rights, fundamental freedoms and human dignity was utilised in Classical Athens remains unclear. The f
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Hawkshaw, Robert Stephen. "Tax information exchange and the erosion of taxpayer privacy rights." Thesis, University of British Columbia, 2014. http://hdl.handle.net/2429/48389.

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The exchange of taxpayer information between revenue agencies has been increasing as a response to globalization and technological advances, which have allowed taxpayers more opportunities for tax avoidance and tax evasion. Tax information exchange allows revenue agencies to take advantage of these same advances. The legal framework through which the exchange of taxpayer information is implemented consists of modifications to existing tax conventions and special Tax Information Exchange Agreements. These tax treaties modify and override domestic privacy laws. The Canadian income tax system ope
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Миронець, Оксана Миколаївна. "The rights and freedoms under the Constitution of Ukraine." Thesis, Конституційний розвиток в Україні: історична ретроспектива та сучасні трансформації: Матеріали Всеукраїнської наукової конференції. М. Сєвєродонецьк, 21 травня 2015 р. / За ред. д.і.н., проф. Довжука І.В. – Сєвєродонецьк, СНУ ім. В.Даля, 2015. – 104 с, 2015. http://er.nau.edu.ua/handle/NAU/28467.

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Hankivsky, Olena. "The interpretation of equality under the Charter of Rights and Freedoms." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq28488.pdf.

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Lucchi, Nicola. "The role of Internet access in enabling individual’s rights and freedoms." Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21576.

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The paper discusses the scientific and policy debate as to whether access to the Internet can be considered so fundamental for human interaction as to deserve a special legal protection. In particular, it examines the impact of computer-mediated communication on the realization of individual’s rights and freedoms as well as on democratization processes. It then considers how Internet content governance is posing regulatory issues directly related to the growing importance of an equitable access to digital information. In this regard, the paper looks at conflicts arising within the systems of r
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Rossall, Jonathan P. J. "The charter of rights and freedoms and the human rights statutes : an uneasy truce or a peaceful coexistence?" Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=65353.

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Bates, Edward. "The European Convention on Human Rights and Fundamental Freedoms 1950-2000 : the foundations to Europe's Bill of Rights." Thesis, University of Nottingham, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364446.

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Wan, William Kok-Tang. "The impact of the Canadian Charter of Rights and Freedoms on religious freedom." Thesis, University of Ottawa (Canada), 1989. http://hdl.handle.net/10393/5720.

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Lambert, Nicolas C. G. "The impact of the Charter of Rights and Freedoms on Canadian administrative law /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=85217.

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The Canadian Charter of Rights and Freedoms can be interpreted in two ways regarding its relation with administrative law. First, as an alternative statutory remedy against government; second, as a general democratic mandate to reconsider the foundations of Canadian administrative law. Nevertheless, in spite of the entrenchment of the Charter, the former interpretation has prevailed. Indeed, since 1982, the Charter has developed as a distinct body of rights operating separately from administrative law remedies.<br>The interpretation of the Charter as a distinct statutory remedy has caus
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Books on the topic "Rights and taxpayer freedoms"

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Crouch, Holmes F. Your taxpayer rights. Allyear Tax Guides, 1996.

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R, Luckey John, Ripy Thomas B, and Library of Congress. Congressional Research Service, eds. Taxpayer bill of rights. Congressional Research Service, Library of Congress, 1988.

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Carson, Bruce. Charter of Rights and Freedoms: Fundamental freedoms and mobility rights. Library of Parliament, Research Branch, 1989.

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Canada. Library of Parliament. Research Branch. Charter of rights and freedoms: Fundamental freedoms. Library of Parliament, 1996.

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Douglas, Kristen. The Charter of Rights and Freedoms : fundamental freedoms. Library of Parliament, Research Branch, 1990.

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United States. Internal Revenue Service, ed. Taxpayer bill of rights II. 8th ed. Dept. of the Treasury, Internal Revenue ervice, 1996.

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United States. Internal Revenue Service. Your rights as a taxpayer. 5th ed. Dept. of the Treasury, Internal Revenue Service, 1996.

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United States. Internal Revenue Service., ed. Your rights as a taxpayer. 5th ed. Dept. of the Treasury, Internal Revenue Service, 1996.

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United States. Internal Revenue Service., ed. Your rights as a taxpayer. Dept. of the Treasury, Internal Revenue Service, 1988.

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United States. Internal Revenue Service, ed. Your rights as a taxpayer. 3rd ed. Dept. of the Treasury, Internal Revenue Service, 1998.

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Book chapters on the topic "Rights and taxpayer freedoms"

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Fielding, Rowenna. "Privacy rights and freedoms." In A Practitioner’s Guide to Cybersecurity and Data Protection. Routledge, 2023. http://dx.doi.org/10.4324/9781003364184-5.

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Griller, Stefan, Dimitri P. Droutsas, Katrin Forgó, Gerda Falkner, and Michael Nentwich. "Fundamental Rights and Freedoms." In The Treaty of Amsterdam. Springer Vienna, 2000. http://dx.doi.org/10.1007/978-3-7091-6762-5_9.

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Bacon, Edwin. "Rights, Freedoms, and Civil Society." In Contemporary Russia. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-52423-3_7.

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Bacon, Edwin. "Rights, Freedoms and Civil Society." In Contemporary Russia. Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40827-3_7.

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Cammaerts, Bart. "Communication Freedoms versus Communication Rights." In The Routledge Companion to Media and Human Rights. Routledge, 2017. http://dx.doi.org/10.4324/9781315619835-5.

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Hamuläk, Ondrej. "Idolatry of Rights and Freedoms." In Protecting Human Rights in the EU. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38902-3_11.

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Virgili, Tommaso. "Constitutional and international freedoms." In Islam, Constitutional Law and Human Rights. Routledge, 2021. http://dx.doi.org/10.4324/9780429259418-10.

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Pupavac, Vanessa. "Afterword: Reclaiming Freedoms of Speech against Linguistic Governance?" In Language Rights. Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9781137284044_11.

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Fiodorova, Anna. "Fundamental rights and freedoms under consideration." In Information Exchange and EU Law Enforcement. Routledge, 2018. http://dx.doi.org/10.4324/9781351240260-3.

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Scheffer, David J., and Mark S. Ellis. "Protect Human Rights and Fundamental Freedoms." In The UN Charter. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-94866-4_2.

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Conference papers on the topic "Rights and taxpayer freedoms"

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Manciu, Geanina. "PERSPECTIVES ON THE EXERCISE OF CIVIL LEGAL CAPACITY BY THE ADULT SUBJECT TO A PROTECTIVE MEASURE IN ROMANIA." In 11th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2024. SGEM WORLD SCIENCE, 2024. https://doi.org/10.35603/sws.iscss.2024/vs02/15.

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The scientific approach aims at analyzing the legislation in Romania regarding the recognition of the exercise of civil legal capacity under the conditions of equal opportunities in favor of vulnerable adults against whom a special protection measure has been taken. As a first step, we will give arguments for the need of protecting the civil legal ability of an adult natural person with intellectual and psychosocial disabilities, even if protective measures have been implemented. In addition, the concept of legal capacity will be explained in the light of EU rules. The study will investigate h
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Джораева, С. В., Е. П. Головина, and Д. Д. Кабаргина. "HUMAN AND CIVIL RIGHTS AND FREEDOMS." In ИНСТИТУТЫ ЗАЩИТЫ ПРАВ ЧЕЛОВЕКА И ГРАЖДАНИНА В ИСТОРИИ РОССИИ. Crossref, 2022. http://dx.doi.org/10.56777/lawinn.2023.83.24.008.

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Роль прав и свобод человека и гражданина достаточно значительна. Рассматривается понятие прав и свобод человека и гражданина. Дается общая характеристика становления. Также в особенности рассматриваются гражданские и политические права. The role of human and civil rights and freedoms is quite significant. The concept of human and civil rights and freedoms is considered. A general characteristic of the formation is given. Civil and political rights are also considered in particular.
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Korzh, I. F., V. M. Kirienko, and T. I. Korzh. "Discretion of limitation of human rights and freedoms." In TOPICAL ISSUES OF MODERN JURISPRUDENCE. Baltija Publishing, 2023. http://dx.doi.org/10.30525/978-9934-26-313-2-2.

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Dashin, Aleksey, Gennady Pratsko, Olga Shapoval, Lyudmila Svistunova, and Tatyana Kolomeitseva. "Improving the institution of human rights and freedoms in constitutional law in Russia." In East – West: Practical Approaches to Countering Terrorism and Preventing Violent Extremism. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcshss.tpbu1155.

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This article discusses the prospects for further constitutional and legal reform in order to maximize the full enjoyment of human rights and freedoms in the Russian Federation. The article attempts to analyze from new positions the most problematic issues of implementing the principles of Russian constitutional law, which traditionally are the rights and freedoms of man and citizen. The authors pay special attention to the analysis of the categorical framework and methodological approaches to the problem under study. The main theoretical and methodological approaches are studied, which include
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Isaeva, C. A., T. T. Dyusebaev, I. N. Vorontsova, and A. S. Kazhenova. "Personal rights and freedoms: modern aspects of the contents." In IX International symposium «Humanities and Social Sciences in Europe: Achievements and Perspectives». East West Association GmbH, 2016. http://dx.doi.org/10.20534/ix-symposium-9-337-346.

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Идрисов, Хусейн Вахаевич. "THE RELATIONSHIP BETWEEN THE CONCEPTS OF "HUMAN RIGHTS" AND "FREEDOM OF THE PERSON»." In Социально-экономические и гуманитарные науки: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Август 2020). Crossref, 2020. http://dx.doi.org/10.37539/seh292.2020.33.30.006.

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Статья посвящена характеристике юридических категорий «права человека» и «свободы человека». В работе проводится анализ российской законодательной и международной-правовой базы, а также вопрос соотношения исследуемых понятий. В заключении работы делается вывод об ограниченности прав и свобод человека границами права и свобод другого человека. The article is devoted to the characteristics of the legal categories "human rights" and"human freedoms". The paper analyzes the Russian legislative and international legal framework, as well as the question of the correlation of the studied concepts. In
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Оздамирова, Лаура Мусатовна. "THE MAIN APPROACHES TO THE CLASSIFICATION OF HUMAN RIGHTS AND FREEDOMS." In Образование. Культура. Общество: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Июнь 2020). Crossref, 2020. http://dx.doi.org/10.37539/ecs291.2020.37.32.040.

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В статье рассматриваются основные права и свободы личности, также подчеркивается их важность для правового государства. Очень важно создать условия для обеспечения достойной жизни и свободного развития граждан. Также рассматривается общепринятая классификация прав и свобод личности, выделяется ее основной критерий - сфера общественной жизни, в которой возникают и реализуются права и свободы личности. The article discusses the basic rights and freedoms of the individual, and also emphasizes their importance for the rule of law. It is very important to create conditions for a decent life and fre
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Шайдуллова, К. А. "Restriction of human and civil rights and freedoms: constitutional foundations." In Международная научно-практическая конференция «МИРОВАЯ ГЛОБАЛИЗАЦИЯ: ФУНДАМЕНТАЛЬНЫЕ И ПРИКЛАДНЫЕ АСПЕКТЫ». Crossref, 2024. http://dx.doi.org/10.26118/8687.2023.45.99.015.

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В статье исследуются отдельные аспекты конституционно-правового регулирования ограничения прав и свобод человека и гражданина. Выявляются и анализируются конституционные основы ограничения прав и свобод личности и правовые позиции Конституционного Суда России по данному вопросу. The article examines certain aspects of the constitutional and legal regulation of the restriction of human and civil rights and freedoms. The constitutional foundations of the restriction of individual rights and freedoms and the legal positions of the Constitutional Court of Russia on this issue are identified and an
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Šimonová, Michaela. "Extrémizmus – analýza legislatívneho prostredia na národnej a medzinárodnej úrovni." In Národná a medzinárodná bezpečnosť. Akadémia ozbrojených síl generála Milana Rastislava Štefánika, 2024. http://dx.doi.org/10.52651/nmb.c.2024.9788080406738.315-323.

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The need for security is one of the basic needs. Illegal actions directed against values, or efforts to limit, suppress and prevent the exercise of basic rights and freedoms are capable of disrupting this need. After identifying the directions of radical behavior and manifestations of extremism, it is necessary to set up a legislative environment that helps to respect the basic rights and freedoms of citizens.
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Умарова, Мадина Алиевна. "PROTECTION OF FUNDAMENTAL RIGHTS AND FREEDOMS BY MEANS OF CONSTITUTIONAL LEGAL PROCEEDINGS." In Образование. Культура. Общество: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Июнь 2020). Crossref, 2020. http://dx.doi.org/10.37539/ecs291.2020.62.77.016.

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Как показывают исследования, одной из основных форм защиты прав и свобод человека и гражданина является конституционное судопроизводство. В данной статье рассматриваются наиболее характерные признаки и особенности данного механизма защиты прав и свобод человека. Studies show that one of the main forms of protection of the rights and freedoms of man and citizen is constitutional proceedings. This article discusses the most characteristic signs and features of this mechanism for protecting human rights and freedoms.
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Reports on the topic "Rights and taxpayer freedoms"

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Aboudi, Vanessa, Théophile Voufo, Guy Jengu Jengu, et al. Rights and Freedoms of Socially Vulnerable Groups. Edited by Pooran Pandey. Chair Denis Foretia. Nkafu Policy Institute, 2025. https://doi.org/10.64116/azebb.

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Cameroon has a legal framework that recognizes the rights of women and persons with disabilities, both internationally and nationally. However, these social categories, considered vulnerable due to multiple forms of discrimination, face numerous challenges in the effective enjoyment of their civil, political, economic and social rights. This report analyzes the gaps between law and facts in Cameroon and highlights the persistent obstacles to equality and inclusion. Concrete recommendations are formulated for public decision-makers as well as for women and people with disabilities, aimed at str
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Terzyan, Aram. Russia Amidst the War: Implications for Human Rights and Political Freedoms. Eurasia Institutes, 2022. http://dx.doi.org/10.47669/earp-1-2022.

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This paper explores the state of human rights and political freedoms in Russia amid the Russian invasion of Ukraine. The ongoing Russian-Ukrainian war has devastatingly affected the state of human rights and political freedoms across Russia. The vague and ill-defined laws introduced in Russia amid the war severely restrict the citizens’ fundamental rights and freedoms, leading to a massive crackdown on government critics. This has significantly undermined Russia’s international standing, while leading to the Kremlin’s further rejection of democratic norms. More worryingly, Russia’s restrictive
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Kolarzik, Nina, and Aram Terzyan. The State of Human Rights and Political Freedoms in Belarus: Was the Crisis Inevitable? Eurasia Institutes, 2020. http://dx.doi.org/10.47669/psprp-4-2020.

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The rule of Alexander Lukashenko in Belarus has created one of the most resilient authoritarian regimes in post-communist Europe. Meanwhile, the turmoil triggered by the 2020 presidential election has put in the spotlight the mounting challenges facing Lukashenko’s authoritarian rule. This paper investigates the state of human rights and political freedoms in Belarus, focusing on the main rationale behind the turmoil surrounding the 2020 presidential election. It concludes that the political crisis following the elections is the unsurprising consequence of Lukashenko’s diminishing ability to m
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Terzyan, Aram. Civil Liberties and COVID-19 in Uzbekistan and Kyrgyzstan: Rising Authoritarianism? Eurasia Institutes, 2022. http://dx.doi.org/10.47669/erd-1-2022.

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This paper explores Uzbekistan’s and Kyrgyzstan’s responses to COVID-19, with a focus on its implications for political freedoms and human rights across the two Central Asian countries. Along with devastating public health systems, and causing lockdowns of nations, COIVD-19 pandemic has posed formidable challenges to human rights worldwide. A well- informed observer notes that with a gratuitous toll being inflicted on democracy, civil liberties, fundamental freedoms, healthcare ethics, and human dignity, this has the potential to unleash humanitarian crises no less devastating than COVID-19 in
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5

Ganesh, Chandni. Rapid Scoping Review 2025: Indonesia. Institute of Development Studies, 2025. https://doi.org/10.19088/ids.2025.026.

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Indonesia is experiencing significant democratic backsliding, threatening the freedoms and rights of women and of lesbian, gay, bisexual, transgender, and more (LGBT+) communities. Civil society organisations, which have long been central to advancing democracy and human rights, are facing increasing restrictions under President Prabowo Subianto’s administration. This brief explores the background and context of rollback in Indonesia, the landscape of anti-rollback actors, counter-rollback strategies, and the gaps and areas for future research and work.
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Jahan, Iffat, Maheen Sultan, Shamsad Navia Novelly, and Mohaiminul Islam. Countering Online Gender-Based Violence: Cyber Security or State Security and the Dilemmas of Policy Engagement. Institute of Development Studies, 2025. https://doi.org/10.19088/backlash.2025.001.

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This paper explores the dilemmas faced by gender justice activists in Bangladesh regarding whether and how to engage with laws that conflict with fundamental freedoms and rights, while acknowledging the importance of a legal framework to regulate cyberspace. The research also examines the difficulties and limitations faced by activists in navigating existing institutions and laws to provide redress for victims of online gender-based violence (OGBV).
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Gautrais, Vincent, and Nicolas Aubin. Assessment Model of Factors Relating to Data Flow: Instrument for the Protection of Privacy as well as Rights and Freedoms in the Development and Use of Artificial Intelligence. Observatoire international sur les impacts sociétaux de l'intelligence artificielle et du numérique, 2022. http://dx.doi.org/10.61737/haoj6662.

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This document proposes a model for assessing factors relating to data flow. Indeed, in order to increase the diligence of the players involved, systematic use is made of internal policies in which the latter spell out the guarantees they offer, whether in terms of privacy, transparency, security, fundamental freedoms, and so on. Based on the Guide des bonnes pratiques en intelligence artificielle (only available in French), this model seems to us to be a way for a provider to expose its diligence and the efforts it intends to make to handle data responsibly.
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Rukundo, Solomon. Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.010.

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It is increasingly common in many jurisdictions around the world to find an independent government office where complaints against the tax administration can be submitted. Traditional mechanisms, such as tribunals and courts, may not be effective, as these are usually very slow and costly. Many governments have developed the institution of a tax ombudsman to safeguard taxpayers’ rights and improve the overall tax system. This paper makes the case for the establishment of a tax ombudsman in Uganda. It begins with examining the concept of an ombudsman in general, and a tax ombudsman in particula
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Markiv, Mykola. LEGAL FOUNDATIONS FOR THE DEVELOPMENT AND PROTECTION OF THE RIGHTS OF FOREIGN AND UKRAINIAN JOURNALISTS IN UKRAINE DURING FULL SCALE RUSSIAN AGGRESSION. Ivan Franko National University of Lviv, 2024. http://dx.doi.org/10.30970/vjo.2024.54-55.12149.

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The article is dedicated to theoretical understanding of the problem of development and protection of the rights of foreign and domestic journalists. The modern reality of journalistic activity, including the full scale russian aggression, was highlighted. The activities of foreign journalists that come to Ukraine to shoot and write materials to inform their audience with the current situation were carefully studied and analyzed. But on the other hand, the presence of different foreign press agencies in Ukraine can cause harm to national security, because information provided by foreign journa
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Terzyan, Aram. New President, Old Problems: The Challenges of Post-Nazarbayev State-Building in Kazakhstan. Eurasia Institutes, 2020. http://dx.doi.org/10.47669/psprp-5-2020.

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This paper explores post-Nazarbayev state-building in Kazakhstan, focusing on domestic and foreign policy implications of the power transition. After thirty years of incumbency, President Nursultan Nazarbayev stepped down in 2019, smoothly transferring the power to his nominee, Kassym-Jomart Tokayev, and thus plunged the country into a sensitive phase of power transition. This study suggests that the power transition in Kazakhstan has not led to significant improvements in terms of human rights and political freedoms protection, leaving the state of the weak opposition and constrained civil so
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