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The historical session that laid the foundation of the constitutional structure

"State independence, restoration of the constitutional structure and the adoption of General Agreement on Peace and National Reconciliation in Tajikistan are the 3 main pillars of the statehood of Tajikistan", - it was said during the Scientific-theoretical event which was held on October 3rd, at the Tajik State University of Finance and Economics on the occasion of the 28th Anniversary of the Adoption of the Constitution of the Republic of Tajikistan, the 30th Anniversary of the 16th Session of the Supreme Council of the country, and at the same time, the presentation of the textbook "Tax Law".
There were participated and spoke R. Shomurodzoda - Chairman of the Committee of the Majlisi Namoyandagon (Lower Chamber of the Parliament)  of Majlisi Oli (National Assembly of the Parliament) of the Republic of Tajikistan on Law, Order, Defense and Security, A. Ghafurzoda – D.J. Sc., Professor, Rector of the Academy of Public Administration under the President of the Republic of Tajikistan, Sh. Ismailov - D.J. Sc., Professor, Honored Worker of Science and Technology of the Republic of Tajikistan, Sh. Gayurov - D.J.Sc., Professor, Head of the Civil Law Department of the National University of Tajikistan, J. Murtazozoda - D.J. Sc., Professor, Chairman of the Commission of Control of Guidelines and Organization of Work of the Majlisi Namoyandagon of Majlisi Oli of the Republic of Tajikistan, A. Zolotukhin - D.J. Sc., Professor, Dean of the Faculty of Law of the (Slavic) University of Russia and Tajikistan and J. Boboev – C.J.Sc., Head of the Department of Economic, Financial and Anti-Corruption Law of TSUFE and others in this meeting.
First, the Rector of TSUFE Abdualimzoda H. expressed that if we look at the recent history of our country, it becomes clear that in the first days of State Independence and the emergence of a new state on the political map of the world, our newly independent republic faced political and economic problems. In these days, the only goal was to prevent the disintegration and unification of the people of the country. The original mission of the 16th Session of the Supreme Council of the Republic of Tajikistan was to resolve the crisis and end the bloodshed.
The 16th Session of the Supreme Council of the Republic of Tajikistan, which was held on November 16th, 1992 in an extremely sensitive situation in the Qasri Arbob (Arbob Palace) of Khujand, is truly a historical session and is a source of pride for every patriotic and religious person. Because there was discussed the fate of a civilized nation in it. Thanks to this important historical event and the election of the Leader of the Nation, Honorable Emomali Rahmon as the Chairman of the Supreme Council, we could restore the pillars of statehood and paralyzed branches of power in the country and strengthen the foundations of State Independence.
It was in virtue of this historical session that the constitutional structure was restored and law and order was established, and it was possible to start work on the drafting of the Constitution.
In continuation the Rector added that November 6th is one of the historical and fateful dates for the people of the country, because on this day the Constitution of the Republic of Tajikistan was adopted and today it acts as a compass for people's lives.
The basic Law of the country, which was adopted under the wise leadership of the Founder of Peace and National Unity - Leader of the Nation, President of the Republic of Tajikistan, Honorable Emomali Rahmon at a very difficult and sensitive stage of the first days of the formation of our national statehood, is considered the greatest achievement of the country's independence era, as an important political and defining a document that laid a reliable legal basis for the implementation of the good goals of our ancient people, i.e. , the creation of a modern state, the main essence of which is a democratic, legal, secular and social system, in which a person, his rights and freedoms are recognized as the highest value.
At the end of his speech H. Abdualimzoda expressed his opinion about the textbook "Tax Law".
It was said that this book has high historical and legal significance and importance, and researchers, teachers and students of Higher Education Institutions of the country can effectively use this treasure and improve their theoretical knowledge.
Then, R. Shomurodzoda - Chairman of the Committee of the Majlisi Namoyandagon of Majlisi Oli of the Republic of Tajikistan on Law, Order, Defense and Security emphasized in his report that at the beginning of the process of the 16th Session of the Supreme Council, different forces emerged, each of which pursued its own interests. Therefore, it was impossible to hold the Session in Dushanbe at that time.
According to R. Shamurodzoda, in those years, no one thought that holding this Session would be a success or not? However, the election of the Head of State, the proposal of laws, including the return of refugees and amnesty, which directly led to the democratic process, as well as the issues of the Chairman of the Supreme Council about the law-based and democratic society, made this session important.
The newly appointed Chairman of the Supreme Council, Emomali Rahmon, expressed his thoughts and opinions with great love, which instilled new hope in the hearts of not only the participants, but also the desperate hearts of the Tajik people. At that time, the people supported the adoption of the new Constitution.
- When Honorable Emomali Rahman presented his political statement at this Session, he suggested that the adoption of the new Constitution be carried out through a nationwide referendum, and that their activities should be aimed at the development of the state and based on a democratic and legal society, - added the speaker.
In the continuation, it was made the general presentation of the textbook by the authors.
It is noted that legal and socio-economic changes in the country stimulate the interest of the population in the relations of tax law. In Tajikistan, the formation of business relations, the diversity of forms of ownership, the reduction of the public sector, the formation of universally recognized principles for the protection of human rights - all this requires an approach to tax regulation that is not only compatible with the needs of the state and the budget, the need to support the private sector as one of the main goals of providing employment population, but also directed according to the laws of a market economy, which is based on the struggle for the existence of economic entities in the conditions of internal and regional competition.
The study of the subject "Tax Law" in HEIs implies the need to master not only the most important acts of tax legislation, but also the theoretical foundations of tax law as an independent subject in Higher Professional Educational Institutions of the republic.
In this regard, the task of the textbook "Tax Law" is a systematic assessment of the legal environment from which tax law develops as a field of national law.
Thus, the Scientific-theoretical event was ended with questions and answers and a discussion of the audience and scientists and researchers in the field of jurisprudence.
It should be noted that this event was held by the initiative of the Department of Economic, Financial and Anti-Corruption Law of the Faculty of Management and Economic Law of the Tajik State University of Finance and Economics.

Navruz Jobirov