Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of tax...Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of taxes. The current level of harmonization achieved by the member states clearly shows that the process of reconciliation of taxes will not be a spontaneous, nor will evolve rapidly. With the occasion of European Union [EU] enlargement in 2004 and 2007, disparities in income levels matter between nationals of member states have put more pressure on the cooperation between member states, but some progress has been made including in this area. The idea of harmonization of taxes in the European plan is not new. Context of pertinent and uniform EU position has occurred since the first treaties concluded between member states. The free movements of goods, persons, services and capital, without any obstruction became absolute values. Creating a European tax, set and charged uniformly to all and by all member states, would be possible only if the criteria of budgetary requirements, criteria of efficiency and equity criteria are taken into consideration. Ruling a uniform level of charging would lead to establishing a single tax, mission almost impossible as long as the legal framework on taxation and civil duties remains under the responsibility of each member of EU. This analysis seems to greatly restrict the area of taxes that may meet all requirements listed. EU is still far from time to harmonize VAT (value added tax) levels perceived, but it is noted that the value added tax, income tax and tax on benefits eventually could meet the characteristics of a uniform European tax, achieving unanimous agreement among member states.展开更多
It is the responsibility of governments to supervise and regulateproduct quality to protect consumers and prevent failures in the product qualityguarantee system.Appropriate supervision will help safeguard the interes...It is the responsibility of governments to supervise and regulateproduct quality to protect consumers and prevent failures in the product qualityguarantee system.Appropriate supervision will help safeguard the interests ofconsumers,promote product quality,and resolve disputes.The extent of supervisionshould be guided by the principle of need for state intervention andneeds to be highly diversified.展开更多
The aim of this study is to observe the prospect of kingship in Nepal. It presents an analysis of the people's perspective on dismissed monarchy and challenges faced by Nepal. There was little voice on Nepali monarch...The aim of this study is to observe the prospect of kingship in Nepal. It presents an analysis of the people's perspective on dismissed monarchy and challenges faced by Nepal. There was little voice on Nepali monarchy system, yet many individuals and researcher expressed the need for monarchy to build nation and keep its culture, tradition, and nation unity. To promote the democratic system, political parties should practice democratic norms and respect rules of law in real life rather than just in talk. For the express of people voice and envision prosperous Nepal, this paper attempts to contribute to the need of monarchy back in Nepal far its savereignty and unity. The paper gives a historical overview of kingship in Nepal and discusses incompetent political parties and the importance of monarchy in Nepal. It identifies that to unite the Nepal and Nepali and give the nation social cultural identity, and it needs any form of monarchy in Nepal. The past and present, despite of political systems, social movement, and practice seen from the political parties were failed several times to fulfill people's mandate, such as holding election, writing constitution. The fields discussed in the paper include apathetic attitude of the political parties toward establishing peace and stability in Nepal.展开更多
ihis paper examines the root causes of current cross-national institutional difference from the perspective of national hetereogeneity and provides detailed explanations on the justification and effectiveness of using...ihis paper examines the root causes of current cross-national institutional difference from the perspective of national hetereogeneity and provides detailed explanations on the justification and effectiveness of using cross-national genetic distance as the instrumental variable (IV) of institutional difference. We combined 10,585 samples by pairing 146 countries and regions, created a cross-national institutional distance variable composed of 14 indicators from the World Bank and the Heritage Foundation in three aspects including differences of political system, economic system and institutional implementation attributes, and conducted a cross-section IV estimation for the long-term effect of institutional differences on cross-national income gaps using data between 1996 and 2010. Empirical results indicate that institutional difference has a long-term significant positive effect on cross-national income gaps and such an effect has a tendency to increase during sample period. With factors like human capital, geographical factor, language and religion under control, we still arrived at similar conclusions. The empirical results are demonstrated to be robust using different genetic distance measurement indicators and estimation methods.展开更多
On June 24th, 2018, President Tayyip Erdogan, along with his pro-Islamic party, the Justice and Development Pazty, AKP, won the general election in Turkey, which will enable Mr. Erdogan to be a one-man ruler of the Re...On June 24th, 2018, President Tayyip Erdogan, along with his pro-Islamic party, the Justice and Development Pazty, AKP, won the general election in Turkey, which will enable Mr. Erdogan to be a one-man ruler of the Republic of Turkey in the foreseeable future. Now, invested with infinite executive-presidential power, coupled with having complete control of the military, cabinet, judiciary and legislative branches, enables Mr. Erdogan to pursue his ambition to be a “nuclea3: power leader” in the Sunni Islamic world. The scientific denialism in general and environmental science, in particular, will reach a whole new level of insanity in Turkey where any conceivable environmental democracy will be abolished. The new government will further change the education establishment in every level and implement its anti-science political doctrines in which logic is an enemy and scientific truth is a menace. The last fifteen years of experience show that the AKP's politicians have become anti-science zealots who preach a dangerously new political cultism that is devoid of actual facts, if it does not fit their religious aberration narrative, Thus, virtually every aspect of the nuclear power program in Turkey will be a state secret under the control of one religiously motivated and driven ruler and this, should certainly sound alarm bells across the globe.展开更多
An important guiding thought that ran through the laws of the Ming Dynasty was "governing the country according to the corpus juries". The founding emperor of Ming Dynasty Zhu Yuanzhang found that the laws of the fo...An important guiding thought that ran through the laws of the Ming Dynasty was "governing the country according to the corpus juries". The founding emperor of Ming Dynasty Zhu Yuanzhang found that the laws of the former Yuan Dynasty could not suit the demands of the development of the new situations, so he developed the new statutes. The laws of the Ming Dynasty absorbed the lessons that the Yuan government law and discipline ceased to be binding or become lax, and put forward that the laws must be strict, and abolished the system of the prime minister, showing a high degree of centralization. The laws of the Ming Dynasty had the important influence on the political thoughts in the late feudal society, so the researches on the legal systems in the Ming dynasty have practical significance. This paper briefly expounds the legal privileges of the Ming Dynasty for reference.展开更多
On the basis of data obtained from a comprehensive social survey across twenty- eight provinces, municipalities and autonomous regions in 2005 (CGSS2005), we have conducted quantitative empirical research on the dis...On the basis of data obtained from a comprehensive social survey across twenty- eight provinces, municipalities and autonomous regions in 2005 (CGSS2005), we have conducted quantitative empirical research on the distribution of administrative disputes and Chinese citizens’ purposive institutional choices in dealing with such disputes. Our study found that where administrative disputes are concerned, today’s Chinese citizens are by no means apathetic about the law. However, practical constraints mean that some of them resort to other means of dispute resolution than judicial or quasi-judicial procedures. In actuality, a two-track system exists in Chinese citizens’ resolution of administrative disputes; that is, they have the same level of demand for (quasi-) judicial channels and for Party/government channels in the resolution of disputes of this kind. In addition, different social groups show a great variety of preferences in terms of choice of channels for dealing with such disputes. On the basis of empirical research we argue for further reflection on the theory and methodology of this kind of research today and call on theoretical research and institution building to show a genuine understanding of and respect for citizens’ wishes.展开更多
As a new form of authorization with independent legal status, the authorization of experimental administrative reform falls between legislative and administrative authorization. Decisions on authorization of experimen...As a new form of authorization with independent legal status, the authorization of experimental administrative reform falls between legislative and administrative authorization. Decisions on authorization of experimental administrative reform have two aspects, viz., 'the temporary adjustment or temporary suspension of the application of certain provisions of a law' and 'authorizing a given experimenting body to implement this decision.' In essence, the former is the organic combination of two elements: suspending the implementation of a law and formulating a new experimental law;it does not belong under amendment of the law. The latter, on the other hand, is a special legislative authorization similar to administrative franchise. As a method of exercising public power, authorization for experimental administrative reform should follow the procedural requirements laid down in the Decision of the Central Committee of the CPC on Certain Major Issues concerning Comprehensively Advancing the Law-based Governance of China;further, it may not overstep the bounds of the forms of expression or substantive contents determined by the principles of the modern rule of law.展开更多
文摘Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of taxes. The current level of harmonization achieved by the member states clearly shows that the process of reconciliation of taxes will not be a spontaneous, nor will evolve rapidly. With the occasion of European Union [EU] enlargement in 2004 and 2007, disparities in income levels matter between nationals of member states have put more pressure on the cooperation between member states, but some progress has been made including in this area. The idea of harmonization of taxes in the European plan is not new. Context of pertinent and uniform EU position has occurred since the first treaties concluded between member states. The free movements of goods, persons, services and capital, without any obstruction became absolute values. Creating a European tax, set and charged uniformly to all and by all member states, would be possible only if the criteria of budgetary requirements, criteria of efficiency and equity criteria are taken into consideration. Ruling a uniform level of charging would lead to establishing a single tax, mission almost impossible as long as the legal framework on taxation and civil duties remains under the responsibility of each member of EU. This analysis seems to greatly restrict the area of taxes that may meet all requirements listed. EU is still far from time to harmonize VAT (value added tax) levels perceived, but it is noted that the value added tax, income tax and tax on benefits eventually could meet the characteristics of a uniform European tax, achieving unanimous agreement among member states.
文摘It is the responsibility of governments to supervise and regulateproduct quality to protect consumers and prevent failures in the product qualityguarantee system.Appropriate supervision will help safeguard the interests ofconsumers,promote product quality,and resolve disputes.The extent of supervisionshould be guided by the principle of need for state intervention andneeds to be highly diversified.
文摘The aim of this study is to observe the prospect of kingship in Nepal. It presents an analysis of the people's perspective on dismissed monarchy and challenges faced by Nepal. There was little voice on Nepali monarchy system, yet many individuals and researcher expressed the need for monarchy to build nation and keep its culture, tradition, and nation unity. To promote the democratic system, political parties should practice democratic norms and respect rules of law in real life rather than just in talk. For the express of people voice and envision prosperous Nepal, this paper attempts to contribute to the need of monarchy back in Nepal far its savereignty and unity. The paper gives a historical overview of kingship in Nepal and discusses incompetent political parties and the importance of monarchy in Nepal. It identifies that to unite the Nepal and Nepali and give the nation social cultural identity, and it needs any form of monarchy in Nepal. The past and present, despite of political systems, social movement, and practice seen from the political parties were failed several times to fulfill people's mandate, such as holding election, writing constitution. The fields discussed in the paper include apathetic attitude of the political parties toward establishing peace and stability in Nepal.
基金selected by the 12th China Annual Conference of Economicsthe process of drafting this paper,wereceived sponsorships from National Natural Science Foundation(Approval No.71003111)+4 种基金General Program of Cultural and Social Sciences for Higher Institutes of Learning in Guangdong Province(Approval No.10WYXM062)Special Fund of Basic Research Programs for Central Universities(Approval No.10wkjc05)Special Fund of Basic Research Programs for Central Universities(Approval No.10pywk11)Natural Science Foundation of Guangdong Province(Approval No.S2013010012456)"Theory of Guangdong"2013 crucial practical problems Foundation(Approval No.LLYJ1314)
文摘ihis paper examines the root causes of current cross-national institutional difference from the perspective of national hetereogeneity and provides detailed explanations on the justification and effectiveness of using cross-national genetic distance as the instrumental variable (IV) of institutional difference. We combined 10,585 samples by pairing 146 countries and regions, created a cross-national institutional distance variable composed of 14 indicators from the World Bank and the Heritage Foundation in three aspects including differences of political system, economic system and institutional implementation attributes, and conducted a cross-section IV estimation for the long-term effect of institutional differences on cross-national income gaps using data between 1996 and 2010. Empirical results indicate that institutional difference has a long-term significant positive effect on cross-national income gaps and such an effect has a tendency to increase during sample period. With factors like human capital, geographical factor, language and religion under control, we still arrived at similar conclusions. The empirical results are demonstrated to be robust using different genetic distance measurement indicators and estimation methods.
文摘On June 24th, 2018, President Tayyip Erdogan, along with his pro-Islamic party, the Justice and Development Pazty, AKP, won the general election in Turkey, which will enable Mr. Erdogan to be a one-man ruler of the Republic of Turkey in the foreseeable future. Now, invested with infinite executive-presidential power, coupled with having complete control of the military, cabinet, judiciary and legislative branches, enables Mr. Erdogan to pursue his ambition to be a “nuclea3: power leader” in the Sunni Islamic world. The scientific denialism in general and environmental science, in particular, will reach a whole new level of insanity in Turkey where any conceivable environmental democracy will be abolished. The new government will further change the education establishment in every level and implement its anti-science political doctrines in which logic is an enemy and scientific truth is a menace. The last fifteen years of experience show that the AKP's politicians have become anti-science zealots who preach a dangerously new political cultism that is devoid of actual facts, if it does not fit their religious aberration narrative, Thus, virtually every aspect of the nuclear power program in Turkey will be a state secret under the control of one religiously motivated and driven ruler and this, should certainly sound alarm bells across the globe.
文摘An important guiding thought that ran through the laws of the Ming Dynasty was "governing the country according to the corpus juries". The founding emperor of Ming Dynasty Zhu Yuanzhang found that the laws of the former Yuan Dynasty could not suit the demands of the development of the new situations, so he developed the new statutes. The laws of the Ming Dynasty absorbed the lessons that the Yuan government law and discipline ceased to be binding or become lax, and put forward that the laws must be strict, and abolished the system of the prime minister, showing a high degree of centralization. The laws of the Ming Dynasty had the important influence on the political thoughts in the late feudal society, so the researches on the legal systems in the Ming dynasty have practical significance. This paper briefly expounds the legal privileges of the Ming Dynasty for reference.
文摘On the basis of data obtained from a comprehensive social survey across twenty- eight provinces, municipalities and autonomous regions in 2005 (CGSS2005), we have conducted quantitative empirical research on the distribution of administrative disputes and Chinese citizens’ purposive institutional choices in dealing with such disputes. Our study found that where administrative disputes are concerned, today’s Chinese citizens are by no means apathetic about the law. However, practical constraints mean that some of them resort to other means of dispute resolution than judicial or quasi-judicial procedures. In actuality, a two-track system exists in Chinese citizens’ resolution of administrative disputes; that is, they have the same level of demand for (quasi-) judicial channels and for Party/government channels in the resolution of disputes of this kind. In addition, different social groups show a great variety of preferences in terms of choice of channels for dealing with such disputes. On the basis of empirical research we argue for further reflection on the theory and methodology of this kind of research today and call on theoretical research and institution building to show a genuine understanding of and respect for citizens’ wishes.
文摘As a new form of authorization with independent legal status, the authorization of experimental administrative reform falls between legislative and administrative authorization. Decisions on authorization of experimental administrative reform have two aspects, viz., 'the temporary adjustment or temporary suspension of the application of certain provisions of a law' and 'authorizing a given experimenting body to implement this decision.' In essence, the former is the organic combination of two elements: suspending the implementation of a law and formulating a new experimental law;it does not belong under amendment of the law. The latter, on the other hand, is a special legislative authorization similar to administrative franchise. As a method of exercising public power, authorization for experimental administrative reform should follow the procedural requirements laid down in the Decision of the Central Committee of the CPC on Certain Major Issues concerning Comprehensively Advancing the Law-based Governance of China;further, it may not overstep the bounds of the forms of expression or substantive contents determined by the principles of the modern rule of law.