Indonesian Journal of Law and Economics Review

Practical Cooperation between UNWTO and Uzbekistan: A Sustainable Tourism Perspective

Botir Rakhmatullaev Shermahmatovich — 2024-11-30

Despite the collaboration of Uzbekistan with UNWTO on improving sustainable tourism, which is yet limited, no research has ever addressed the micro level impact of these efforts on hospitality training and service quality. To address this gap, this paper presents a mixed method study for the Samarkand Regency Amir Temur Hotel that includes quantitative surveying 50 employees and qualitative interviewing key management. Using PESTEL and SWOT analyses, the study reveals that while UNWTO led training enhanced staff motivation and customer satisfaction, inconsistency and high turnover hampers progress. CSR focused training programs were structured and helped improve employee engagement and retention, adding a slant on sustainability to hospitality practice. The findings indicate that the tourism sector in Uzbekistan should remain in cooperation with UNWTO and cultivate strategic HR practices to position its tourism sector as sustainable leader.

Highlights:

UNWTO collaboration improves training, motivation, and satisfaction.
High turnover and inconsistency hinder progress.
Strategic HR practices vital for sustainable tourism leadership.

Key words: Sustainable tourism, UNWTO collaboration, hospitality training, employee engagement, customer satisfaction, Uzbekistan tourism, CSR, workforce development, service quality, PESTEL analysis, SWOT analysis.

Environmental Auditing Practices in Iraqi Oil Companies for Sustainable Development

Saddam Catea Hashmi — 2025-02-20

General Background: Environmental auditing is essential for assessing corporate environmental performance and ensuring compliance with sustainability regulations.Specific Background: The Iraqi oil sector significantly impacts the environment, yet environmental auditing remains underdeveloped and underexplored. Knowledge Gap: Limited research exists on the role of environmental auditing in achieving sustainability in Iraq’s oil industry, particularly regarding regulatory influence. Aims: This study examines environmental audit requirements and their impact on sustainable development in Iraqi oil companies. Results: Data from 299 auditors and accountants indicate a strong correlation between environmental auditing and sustainable development, despite regulatory challenges. Novelty: The study establishes a direct link between environmental auditing and sustainability, offering a structured framework for corporate sustainability strategies. Implications: Findings highlight the need for stronger regulations, policy reforms, and systematic audits to align the oil sector with global sustainability goals.

Highlights:

Audit-Sustainability Link – Environmental auditing significantly impacts sustainable development in the oil sector.
Regulatory Challenges – Weak enforcement and limited studies hinder effective environmental auditing in Iraq.
Policy Implications – Strengthening regulations and systematic audits are crucial for sustainability integration.

Keywords: Environmental Auditing, Sustainable Development, Oil Industry, Regulatory Compliance

Tax Compliance Challenges Among Legal Practitioners in Nigeria

Moses O. Omozue — 2025-02-04

General Background: Taxation is a fundamental obligation for all income-generating individuals, including legal practitioners in Nigeria. Compliance with tax laws ensures national revenue generation and economic stability. Specific Background: Despite clear tax laws, debates persist on whether legal practitioners should be taxed as business entities, leading to compliance challenges. Knowledge Gap: Limited research exists on the specific tax liabilities of Nigerian lawyers and the implications of non-compliance. Aims: This study examines the tax framework for legal practitioners, identifies compliance challenges, and explores the consequences of tax evasion. Results: Lawyers are subject to multiple tax obligations, including Personal Income Tax, Value Added Tax, and Capital Gains Tax. Non-compliance leads to legal penalties and financial liabilities, while many legal practitioners remain unaware of tax reliefs and deductions. Novelty: This study provides a structured analysis of lawyers' taxation, highlighting gaps in compliance and awareness. Implications: Enhancing tax compliance through awareness campaigns and policy reforms can improve government revenue and foster fiscal responsibility among legal practitioners.

Highlights:

Mandatory Taxation: Lawyers in Nigeria are legally required to pay various taxes, including Personal Income Tax and VAT.
Compliance Challenges: Many legal practitioners struggle with tax compliance due to unclear regulations and lack of awareness of tax reliefs.
Legal Consequences: Non-compliance leads to penalties, financial liabilities, and reputational risks within the legal profession.

Keywords: Taxation, Legal Practitioners, Compliance, Nigerian Tax Law, Fiscal Responsibility

Faw Grand Port and Its Impact on Sustainable Development in Iraq

Alaa Abbas Dakhel — 2025-02-10

Transport is a key driver of economic growth, encompassing land, maritime, and air transport. Maritime transport is particularly vital for global trade, offering an affordable means of moving goods. Both developed and developing nations invest in commercial shipping fleets, modernize ports with advanced technology, and enhance operational systems to stimulate foreign trade. Iraqi ports play a crucial role in national economic development, prompting the government to revitalize existing ports and construct new ones. One significant initiative is the Grand Faw Port, a strategic project within the dry canal corridor, connecting the Arabian Gulf through Basra’s ports to the Mediterranean via Syria and to Northern Europe through Turkey. This port aims to strengthen Iraq’s role in global trade, drive economic progress, and support sustainable development by improving logistics and transport efficiency. By establishing Grand Faw Port, Iraq seeks to enhance its commercial shipping capacity, positioning itself as a major regional trade hub. The project is expected to create employment opportunities, boost investments, and contribute to long-term economic stability. As maritime trade continues to expand, the Grand Faw Port will serve as a catalyst for Iraq’s integration into international markets, reinforcing its economic resilience and global trade participation.

Highlights:

Transport drives economic growth through maritime trade and infrastructure development.
Iraq develops Grand Faw Port to enhance global trade connectivity.
The port boosts economic progress and supports sustainable development.

Keywords: Faw Port, sustainable development, economic growth, transportation, trade