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General Provisions of the Civil Law and Commercial Legislation: Consensus, Problems and Options——Taking Commercial Agency as an Example
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作者 Zhong Kai Ge Hongquan 《Contemporary Social Sciences》 2019年第4期75-99,共25页
In the context of the codification of China's Civil Code, the academic consensus has been to make commercial legislation systematic and establish commercial norms with proper legislative expression. Many direct an... In the context of the codification of China's Civil Code, the academic consensus has been to make commercial legislation systematic and establish commercial norms with proper legislative expression. Many direct and indirect commercial norms in General Provisions of the Civil Law provide evidence that civil law has been turned into commercial law. However, a general overview shows that the absence of related norms, including agency in duty, reveals that General Provisions of the Civil Law is lacking commercial law's characteristics. In addition to the Civil Code, using General Rules of Commercial Law is a relatively reasonable choice for commercial legislative arrangements, such as norms in relation to agency in duty. Taking commercial agency as an example, legislators should adopt problem-oriented and limited systematic patterns of "residue law" instead of unified patterns of codification. 展开更多
关键词 GENERAL Provisions of the CIVIL law GENERAL Rules of commercial law AGENCY in DUTY commercial AGENCY
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The Challenges of Water Pollution, Threat to Public Health, Flaws of Water Laws and Policies in Pakistan 被引量:2
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作者 Azra Jabeen Xisheng Huang Muhammad Aamir 《Journal of Water Resource and Protection》 2015年第17期1516-1526,共11页
In an era of unprecedented urbanization, population and industrial growth pressure is serious threat for the water management in Pakistan in present days. Water pollution from raw sewage, industrial wastes, and agricu... In an era of unprecedented urbanization, population and industrial growth pressure is serious threat for the water management in Pakistan in present days. Water pollution from raw sewage, industrial wastes, and agricultural runoff limited natural fresh water resources in the country. Human health is facing serious problems due to deteriorating drinking water quality. Current review paper provides an insight to the water quality problems in Pakistan with an attempt to emphasize the challenges of water laws enforcement. Although Pakistan has developed many water laws the state of implementation is dominant, intermediate pollution crises are still remaining. We could come to the conclusion that strictly enforcement is compulsory for water environment regulations in Pakistan. Moreover, it is necessary to establish a reliable risk assessment system for water quality, human health and ecological safety. 展开更多
关键词 WATER POLLUTION Population Urbanization Public Health Contamination Industrial and Agricultural POLLUTION WATER lawS and POLICIES
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Certainty,Justice and the Law of Agency in the Chinese Civil Code:A View from England 被引量:1
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作者 Thomas Krebs 《Contemporary Social Sciences》 2022年第6期56-82,共27页
The new Chinese rules on agency do not impose broad“fiduciary”duties on agents—instead,there are a number of specific provisions designed to protect the principal against particular abuses to which it is peculiarly... The new Chinese rules on agency do not impose broad“fiduciary”duties on agents—instead,there are a number of specific provisions designed to protect the principal against particular abuses to which it is peculiarly vulnerable in the principal/agent relationship.Chinese law,thus,deliberately refuses to follow the lead of English law,which imposes very strict and wide-ranging fiduciary duties on agents.This paper argues that this is probably wise.English law has to be seen against a matrix of a system of commercial law which was forged on the anvil of international trade and commodity supply contracts,leading to a set of rules that prefer certainty of outcomes(and the avoidance of litigation)overachieving particular justice in individual cases(such as might have been achieved by subjecting English law to an overarching“good faith”principle).English commercial law is adversarial,not cooperative.This explains why,in a relationship that is characterized by cooperation,such as the principal/agent relationship,the general rules of English commercial law are replaced by wide,justice-oriented rules.A system that is already based on cooperation,for which Chinese law is almost paradigmatic,is likely much more adept at applying the general rules to the agency relationship than English law would be. 展开更多
关键词 AGENCY English commercial law agent’s duties to principal fiduciary duties
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A Brief Analysis about the Public Property Attribute of the Fiscal and Taxation Law
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作者 He Xiao 《International English Education Research》 2015年第7期40-41,共2页
From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwe... From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwen liu once said: "the fiscal and taxation law is a very important law, it not only involves the entire country macro economic operation but also involves the interests of families and everyone's interests."This article will combine professor Jianwen Liu' s research results in the past two years, from the view of the field of law to discuss why the fiscal and taxation law known as public property. 展开更多
关键词 the FISCAL and TAXATION law the PUBLIC PROPERTY law PUBLIC PROPERTY
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Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards (IPSAS)* Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam
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作者 Pham Quang Huy 《Journal of Modern Accounting and Auditing》 2013年第9期1194-1203,共10页
For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an... For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future. 展开更多
关键词 state budget public sector budget law international standards international public sector accountingstandards (IPSAS)
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The Animal Health Law-Regulation EU 2016/429 and the Future of Food Safety and Free Commerce in Europe
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作者 Giancarlo Ruffo Valentina Locatelli +1 位作者 Francesco Maraschi Paola Fossati 《Journal of Food Science and Engineering》 2018年第2期61-64,共4页
The aim of this study was to analyze the contents of Reg.(EU)No.429/2016,and to assess its role in guaranteeing the efficient application of the disease prevention and control rules into member state.Furthermore,the a... The aim of this study was to analyze the contents of Reg.(EU)No.429/2016,and to assess its role in guaranteeing the efficient application of the disease prevention and control rules into member state.Furthermore,the authors evaluated the impact of the abovementioned Regulation on the legislation on public health and food safety already in force in Europe(Regulations EC No.178/2002,No.882/2004,No.853/2004)and considered the global impact of the new rules on the effective functioning of the internal market.The study pays attention also to the TFEU(treaty of lisbon on the functioning of the European union)procedure to delegate to the commission the power to adopt non-legislative acts of general application that supplement or amend certain non-essential elements of a legislative act. 展开更多
关键词 ANIMAL HEALTH law food safety VETERINARY ofFICIAL controls EU Regulation public HEALTH transmissible ANIMAL diseases disease NOTIFICATION
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Conflict: Efficient State or State Under the Rule of Law?-- The Hungarian Case of the Victory of the Efficient State over the State Under the Rule of Law
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作者 Maria BORDAS 《International Relations and Diplomacy》 2015年第3期151-179,共29页
This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts... This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts. The basic issue is whether efficiency is to be handled as an "extralegal" category, or whether legal regulation, in accordance with public administration traditions in Europe, can in itself meet the requirement of efficiency. Also the study presents the formation of the issue of conflict between the effective state and the state under the rule of law in Hungary after the election held in 2010 in the practice of economic policy and legislation of the Orban government. We are trying to answer the question of the tendency of power concentration to really menace the principles of a traditionally-formed state under the rule of law, as well as whether the economic policy of the government can be implemented effectively in a strongly centralized political and state administrative system. 展开更多
关键词 Efficient state rule of the law CONSTITUTIONALISM New Public Management neoliberalism Weberianmodel CONSTITUTIONALISM economic governance
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How does the Civil Code Process the Civil and Commercial Relations According to the Insurance Law
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作者 WANG Rong 《International English Education Research》 2015年第12期68-73,共6页
The relationship between the civil law and commercial law is a long-standing issue of controversy in the area of private law, and it is also an issue of unavoidably legislative selection during the codification the ci... The relationship between the civil law and commercial law is a long-standing issue of controversy in the area of private law, and it is also an issue of unavoidably legislative selection during the codification the civil code in almost every country. Since the founding of the People Republic of China, China has carried out the codification of civil code for four times, and since the part^s eighteen plenary session officially proposed the 'codification of civil code', the issue of the civil and conmaercial relation draws the attention again, either unification or division of civil and commercial law directly affects the system and content of the civil code, and affects how to process the relationship between the civil law and commercial law during the codification of the civil code as well. The codification of the civil code should not only consider the legislative tradition of the civil and commercial legislation and the current legal system, but also pursue characteristics of the commercial law, in a system of combining civil and commercial law, through adding commercial law into the general principle of civil law; the existing commercial law should be separately retained. 展开更多
关键词 the civil code unification of civil and commercial law division of civil and commercial law commercial custom
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The Criminal Law of Public Order as a Guardian of Public Interest in Terrorist Acts Scenario
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作者 Altin Shegani 《Sociology Study》 2013年第3期172-181,共10页
Promotion of a model of the criminal law of public order represents an important point of reflection in criminal law doctrine. Public order, as a juridical good, has many predispositions to be exposed to criminal acti... Promotion of a model of the criminal law of public order represents an important point of reflection in criminal law doctrine. Public order, as a juridical good, has many predispositions to be exposed to criminal activity, and in this point of view, its special protection through criminal law norms constitutes a major concern of criminal legislation objectives. Criminal legislation (as a regulatory and modifying tool within society) is an intelligent social product It is a concrete expression of the important contribution of society in ensuring qualitative and quantitative relations of the model of public order. The latter finds expression as the object of a subjective right, which cannot be divided from the affirmation made by criminal legislation as a primary juridical good. In this context, the model of public order is associated with that of protection of general interest, in the subjective sense of the right to punish (ius puniendO, implemented by state authorities. In their universal meaning, all criminal offences in one way or another affect the normal functioning of public order, but terrorist acts can violate or impinge upon public order more closely and specifically. While affecting the designated model of public order, terrorist crimes put in question the architecture of the rule of law. In response to the mechanisms of terrorist offences, two main criminalization techniques are elaborated: (1) the classical technique of criminalization; and (2] the enumerative technique of criminalization. Criminal sanctions, by which the repression of this criminal vector is carried out, aim at ensuring not only the survival of human society, but also its cardinal values and interests, as well as the technical and scientific progress. 展开更多
关键词 Criminal law public order juridical good individual freedom public interest
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On the Commercial Bank Law
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《China's Foreign Trade》 1995年第10期8-9,共2页
The Commercial Bank Law of the People’s Republic of China, adopted by the Standing Committee of the National People’s Congress, came into effect on July 1. As a major event in the financial sector, the law has captu... The Commercial Bank Law of the People’s Republic of China, adopted by the Standing Committee of the National People’s Congress, came into effect on July 1. As a major event in the financial sector, the law has captured attention worldwide. Mr. Ying Jieyan, Vice-governor of the People’s Bank of China, recently gave an introduction to the law. 展开更多
关键词 BANK On the commercial Bank law
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Public Welfare Crowdfunding in the Context of the "Charity Law"
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作者 HUANG Qingyun 《International English Education Research》 2017年第6期15-17,共3页
The formulation and promulgation of the "Charity Law" provides the legal basis for various forms of charitable activities, and also makes more and more commonweal activities go forward.And It also provides legal gui... The formulation and promulgation of the "Charity Law" provides the legal basis for various forms of charitable activities, and also makes more and more commonweal activities go forward.And It also provides legal guidelines and direction for the increasingly active but "mixed" Internet public crowdfunding, and ensures smooth operation. Although the "Charity Law" still lacks certain aspects of public crowdfunding, it still outweighs its disadvantages and is Respected. Based on the relevant articles of the "Charity Law", this article elaborates on the "Charity Law" brought to public welfare crowdfunding from the main bodies of fund-raising, the flow of charity, charity donation and personal assistance. 展开更多
关键词 the "Charity law Public welfare crowdfunding Fund-raising bodies Charity flow Personal assistance
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No country is an island in regulating food safety:How the WTO monitors Chinese food safety laws through the Trade Policy Review Mechanism(TPRM) 被引量:4
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作者 Francis Snyder 《Journal of Integrative Agriculture》 SCIE CAS CSCD 2015年第11期2142-2156,共15页
Established within the framework of the World Trade Organization (WTO), the Trade Policy Review Mechanism (TPRM) reviews periodically the trade policies of all WTO Members. The review includes many aspects of food... Established within the framework of the World Trade Organization (WTO), the Trade Policy Review Mechanism (TPRM) reviews periodically the trade policies of all WTO Members. The review includes many aspects of food safety regulation. China's trade policy is reviewed every two years. This paper analyses in detail the reviews of China's trade policy in 2006, 2008, 2010, 2012 and 2014. It focuses in particular on food safety laws and types of standards, alignment of domestic standards with international standards, the role of different domestic institutions, transparency and notification of food safety measures under the WTO agreements on Sanitary and Phytosanitary Measures (SPS) and on Technical Barriers to Trade (TBTAgreement), import and export, and geographical indications (GIs). It concludes that the WTO TPRM can contribute, within its mandate, to reform of Chinese food safety laws and improvement of food safety in China. it notes that China has already undertaken substantial reforms of its system for regulating food safety. It recommends that China should continue to participate actively in the TPRM, follow its own path with regard to alignment and learn selectively from other WTO Members. 展开更多
关键词 food safety food standards public health consumer welfare China Chinese food safety laws World Trade Organization WTO law Trade Policy Review Mechanism (TPRM) SPS Agreement TBT Agreement
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China Academy of Arbitration Law First Publishes China International Commercial Arbitration Annual Report
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作者 Audrey Guo 《China's Foreign Trade》 2015年第5期31-,共1页
At the regular news press held by China Council for the Promotion of International Trade(CCPIT) held on September 22,China Academy of Arbitration Law officially published China International Commercial Arbitration Ann... At the regular news press held by China Council for the Promotion of International Trade(CCPIT) held on September 22,China Academy of Arbitration Law officially published China International Commercial Arbitration Annual Report (2014).This is the first report released 展开更多
关键词 China Academy of Arbitration law First Publishes China International commercial Arbitration Annual Report
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Effect of educational intervention on attitudes toward the concept of criminal responsibility
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作者 Akihiro Shiina Tomihisa Niitsu +6 位作者 Aiko Sato Soichiro Omiya Takako Nagata Aika Tomoto Hiroyuki Watanabe Yoshito Igarashi Masaomi Iyo 《World Journal of Psychiatry》 SCIE 2017年第4期197-206,共10页
AIM To evaluate the effect of educational intervention on individuals' knowledge of and attitudes toward forensic mental health.METHODS We conducted a questionnaire regarding attitudes toward various ideas about f... AIM To evaluate the effect of educational intervention on individuals' knowledge of and attitudes toward forensic mental health.METHODS We conducted a questionnaire regarding attitudes toward various ideas about forensic mental health. The respondents attended a 1-h seminar regarding forensic mental health after answering the questionnaire. On completion of the seminar, the respondents answered another questionnaire containing many of the same questions as contained in the pre-seminar questionnaire.RESULTS A total of 86 individuals attended the seminar, and 78 responded to the questionnaire. Only 13(18.8%) participants were supportive of the concept of criminal responsibility initially, and there was a statistically significant increase in those who became more supportive after the seminar, with 22(33%) being supportive after the seminar(Wilcoxon signed-rank test, P < 0.001). Logistic regression analysis revealed that participants who were skeptical about forensic mental systems and those with fewer opportunities to see media reports regarding psychiatry were likely to become supportive of criminal responsibility after the intervention.CONCLUSION These results suggest that public attitudes toward criminal responsibility and mental health can be influenced via educational interventions. 展开更多
关键词 Forensic PSYCHIATRY CRIMINAL RESPONSIBILITY Psychiatry law and ETHICS Public policy Education in PSYCHIATRY Anti-stigma in PSYCHIATRY
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Use of Augmented Reality Methods to Support Legal Conflicts in the Planning Process for Wind Turbines Using the Example of the Landscape Conservation Area “Eulenkopf and Surroundings”
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作者 Timo Wundsam Sascha M. Henninger 《Energy and Power Engineering》 2014年第11期349-361,共13页
The world’s growing energy demand poses a serious problem. At the same time fossil fuels are finite, which we must work against. Therefore, the Federal Government of Germany has set itself the goal to push forward th... The world’s growing energy demand poses a serious problem. At the same time fossil fuels are finite, which we must work against. Therefore, the Federal Government of Germany has set itself the goal to push forward the use of renewable energy in order to completely do without the generation of nuclear energy by 2023. There are, however, no specific guidelines from the European Directive on the promotion of electricity from renewable energy sources for the internal electricity market regarding how high each share of the different production method should be and, above all, which specific aim should be achieved by the share of wind energy. Nevertheless, it presents a crucial step toward a nuclear phaseout and a concomitant change of course of the Federal Government of Germany in the spring of 2011 regarding the expansion of renewable energy, taking the nuclear catastrophe in Fukushima into account. Using new legal planning approaches, also including the area of Rhineland-Palatinate, opportunities should be provided to make previously protected land available for setting up facilities for the generation of renewable energy. However, it is important to examine the legal situation regarding the installation of these kinds of constructions more detailed, as no general statements can be made. This will be illustrated using the example of the landscape conservation area “Eulenkopf and surrounding area” in the district of Kaiserslautern. The stated goal of the Social Democrat/Green coalition of the federal state government of Rhineland-Palatinate is to considerably expand the generation of electricity from renewable energy sources so that by 2030 at least the entire electricity demand can be covered by those. Due to the enormous potential of wind power, it is therefore necessary to quintuple its share of electricity generation by 2020, compared to 2011 numbers. In order to achieve the desired political objectives, by 2030 the number of turbines has to be increased to around 2650, representing a capacity of 7500 MW. This increase gives reason for boundary conditions to manage the generation of wind energy to be adjusted. This is intended to facilitate management and simultaneously minimise negative effects, such as the “sprawling” of wind turbines. 展开更多
关键词 RENEWABLE ENERGY Wind ENERGY Turbines Urban Planning Landscape Conservation Area Regulation lawS AUGMENTED Reality Public INTEREST
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No change of attitude toward forensic psychiatry: 5 years after the Medical Treatment and Supervision Act in Japan
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作者 Akihiro Shiina Kyoji Okita +2 位作者 Mihisa Fujisaki Yoshito Igarashi Masaomi Iyo 《Open Journal of Psychiatry》 2013年第2期203-205,共3页
Objective: The forensic mental health system in Japan changed dramatically with the enforcement of the “Act on Medical Care and Treatment for the Persons Who Had Caused Serious Cases under the Condition of Insanity”... Objective: The forensic mental health system in Japan changed dramatically with the enforcement of the “Act on Medical Care and Treatment for the Persons Who Had Caused Serious Cases under the Condition of Insanity” or MTS Act, in 2005. The aim of this study is to evaluate the changes in attitude and behavior of general psychiatrists, towards forensic psychiatry. Methods: We conducted a questionnaire survey in 2010 on forensic psychiatry for Japanese psychiatrists, mirroring a previous study from 2007. Results: Comparing the results from both questionnaires, it is not evident that awareness of forensic mental health has improved among psychiatrists in the intervening three years. Conclusion: Further education about forensic mental health needs to be considered inJapan. 展开更多
关键词 PSYCHIATRY law and ETHICS History of PSYCHIATRY Forensic PSYCHIATRY Education in PSYCHIATRY EPIDEMIOLOGY & Public Health
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General Aspects of Financial Law
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作者 Tomas Hulko 《Chinese Business Review》 2016年第12期557-572,共16页
The aim of this article is to outline the general parts of the legal branch called financial law. It is intended as the first part of a series of articles outlineing the topic in detail. The aim of the submitted contr... The aim of this article is to outline the general parts of the legal branch called financial law. It is intended as the first part of a series of articles outlineing the topic in detail. The aim of the submitted contribution is to demonstrate that the financial and legal aspects created the basis of economic development of the regions from the early beginnings of human society. Social relations constituting the subject-matter of the financial law had been developing, changing, and had become established before the financial law itself has been constituted. These relations seem to have been present from the very beginning of the existence of the human society. Regulatory acts associated with regulation of these relationships embodied solidarity and methodological specificities. The specificity of the subject-matter of regulation, solidarity and methodological specificities of the financial, and legal standards sufficiently define superstructure with a natural law character. The superstructure is based on constitutional system of national states after the EU integration has been completed on the EU law. As we can evaluate retrospectively, the transfer of fmanciallaw competencies in Brussels was a failiure. Since the political union was established through the Lisbon treaty in 2009 the European sovereign debt crisis emerged and ravaged the EU until today. 展开更多
关键词 financial law public finances HISTORY DEVELOPMENT ECONOMY HEGEMONY sovereign debt crisis
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Considerations About Municipal Government Finance in the State of the Espirito Santo: 2001/2009
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作者 Luis Abel da Silva Filho William Gledson e Silva 《Chinese Business Review》 2015年第1期8-19,共12页
Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoret... Fiscal decentralization in Brazil has promoted a break in the national collection system and granted greater autonomy to states and municipalities against the federal government with regard to fundraising. The theoretical difference emerged, when one observes the greatest proliferation of local entities from the autonomy granted by the Federal Constitution (FC) from 1988 to the various levels of government, many of which almost totally depend on inter-governmental transfers. There are those who advocate the strengthening of public actions from observing the problems of small units (municipalities) and who will now have greater decision-making freedom. Therefore, this article aims to analyze the public finances of municipalities in the core theoretical (all people born in Espirito Santo) state guided by the Fiscal Responsibility Law (FRL) and fiscal decentralization in the country. For this purpose, they were taken as the time frame 2001 and 2009. Methodologically, this paper used a literature review, as well as data from the National Treasury Secretariat (STN). In addition, authors took as a tool to help multiple regression models to strengthen the results. The principal evidence shows that, even with a slight improvement in the framework of indicators of revenue, these municipalities have proved essentially dependent on resources from the Union. Additionally, the results show a relative reduction of spending on items, such as staff costs and legislation in one year to another. In parallel, there were greater participation of the variables, costs of health and sanitation, education and culture, among others, to explain the variation of the expenditure of municipalities in Espirito Santo in the years observed. The data fit well to the model with a significance level of 1%. 展开更多
关键词 Fiscal Responsibility law (FRL) public finance cities of Espirito Santo State
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Police Emergency Commitment Powers in Cases of Persons Experiencing Mental Health Crisis in “Public Spaces”: Review of the Commitment Process in England and Wales, in Comparison to the Practice in the United States of America (USA)
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作者 Albert Mark Essaw Coleman 《Open Journal of Psychiatry》 2021年第4期219-228,共10页
Police emergency commitment powers for detention of persons in the community perceived to be seriously mentally ill for further specialist examination in a designated facility have always raised interest in medical an... Police emergency commitment powers for detention of persons in the community perceived to be seriously mentally ill for further specialist examination in a designated facility have always raised interest in medical and legal circles on both sides of the Atlantic. The objective of this article is to detail the police commitment procedure in England and Wales, as dictated by the mental health act of 1983 (MHA 1983) amended in 2007 (MHA 2007);and compare this with similar legal provisions as prevails under current state mental health statutes in the United States of America (USA). The comparative review of the commitment processes in England and Wales to that of the USA reveals that the process in England and Wales seeks to primarily ensure that persons with mental disorder (PWMD) in crisis are directed to a specialist hospital for evaluation and appropriate specialist care. In the USA such persons in a good number of cases may end up in the criminal justice system due to application of the “dangerousness” standard. Additionally whereas in England and Wales the commitment law is uniform in law and application, the federal system in the USA is such that the commitment law may have minor variations depending on the individual states. The minor variation in state commitment laws may engender a situation where the commitment law in England and Wales may seem relatively equitable and just towards PWMD in crisis, compared to the state commitment laws in the USA. 展开更多
关键词 Mentally Disordered Persons Public Places POLICE Emergency Commitment Powers Evaluation law/Statutes
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Empirical Test of Wagner's law in New Public Management Countries' Tax Revenue
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作者 Hao Xiao-wei Liu Hua-ping 《International Journal of Technology Management》 2015年第11期87-92,共6页
The essence of empirical test of Wagner characteristic in new public management countries' tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statist... The essence of empirical test of Wagner characteristic in new public management countries' tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner' s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner' s law in financial scale. 展开更多
关键词 New Public Management Wagner' s law Tax Revenue Validity Period of Wagner' s law
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