论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

Child Sexual Abuse Perpetrated by Women: Case Series and Review of the Literature

The literature on child sexual abuse (CSA) perpetrated by female sexual offenders (FSOs) is exiguous, and many studies have focused on judicial databases. The present retrospective study, instead, analyzed clinical and judicial data of a group of both victims and alleged FSOs, to additionally include women who have not been convicted by the criminal justice system, but who hold strong clinical suspicions of being perpetrators of CSA. The medical records and the Court files of 11 children and their eight suspected FSOs have been collected and critically reviewed in light of the literature to date. This approach allowed for a deeper understanding of the relationship between child and FSO. The authors hypothesize that the victims’ severe psychopathological outcomes were a result of a failure to develop appropriate attachments with their prospective caregivers, which could have been damaged by the pathological relationship with FSOs, who were the victims’ caregivers.     

MI Implementation in Juvenile Justice: A Case Report

Motivational interviewing (MI) is a communication style focused on enhancing clients’ own motivation towards change. In the justice system MI has evidence to support that it enhances communication and change behaviors in youth. As most MI training is designed for healthcare settings training and implementation of MI must be adapted to fit the juvenile justice model. This includes both rehabilitation and restorative justice. Here we describe the details that allowed one county small county in Pennsylvania to roll out MI training and initial skills review in less than 6 months. The case reviews the details of planning, trainings, and timing of activities. We then discuss what elements of those details fit into a greater implementation plan that may be applied elsewhere. Four key elements were instrumental to implementation: 1) appreciation of JPO time constraints, 2) cost containment 3) using blending to enhance JPO flexibility with MI use, and 4) policies that normalize use of MI. This outline may assist other courts in their own implementation efforts.     

“韦伯命题”之争及其启示

上世纪初,韦伯提出并论证了韦伯命题——中国司法属于非形式主义的卡迪司法。近百年以后,中国大陆就这一命题的真伪进行了长达10多年的高水准学术论辩。如果正确理解了韦伯社会学思想的核心概念——理想类型——及其衍生的卡迪司法的真谛,并运用整体的观念来评价中国司法,则韦伯命题的成立是无可置疑的,否定论者所列举的实证材料,并不是韦伯立论的基点。韦伯命题之争有复杂的时代背景,它的背后涉及法律文化是否存在普适性价值、不同时空中的法律文化是否存在可比性、如何客观认知和理性对待本族法律文化传统、法律现代化是否可欲及其价值取向等重大的法理问题,特别是对形式主义司法的认知与评价这一重大的司法哲学问题。这些与中国司法未来走向息息相关的时代性问题都值得法学界认真对待。     

司法改革方法论的反思性整合——一个实践理性的视角

在全面依法治国的时代背景下,司法改革的推进需要在实践理性的指导下,通过新的方法论体系来予以重新解读和把握。当下司法改革的方法论面临价值理性缺失、工具理性误区和理论范式失衡的现实困境,需要在问题导向的基础上,借鉴和利用多种社会科学方法,透过多种视角探讨如何认识改革、如何推进改革、如何评价改革,在实践建构中实现方法体系的反思性整合。以"制度化的社会回应型司法"为基本目标,协调价值理性与工具理性的冲突,统合国家治理的实践逻辑与法治的价值逻辑,统筹推进司法制度的改革和构建。     

Peace Pedagogy and Interpretative Frameworks of Distrust: State–Society Relations in the Colombian Peace Process

The Havana Peace Accords of 2016 sought to end five decades of internal conflict in Colombia. As well as disarming the FARC, they promise to bring state institutions to abandoned regions and enable citizen participation. However, there is an obstacle to this which has consistently been overlooked by Juan Manuel Santos' government: a chronic distrust in the state dating back to colonialism. This article draws on ethnographic research with the Colombian government's ‘peace pedagogy’ team, tasked innovatively with educating citizens about the Havana Accords and incorporating them in the co-production of peace. It shows that citizens' learning about state policies, and reception of state efforts to shape that learning, are filtered through pre-existing perceptions of the state: in Colombia, interpretative frameworks of distrust. This ethnography illuminates state–society relations in the Colombian peace process, offering implications for ongoing implementation of the Accords, and posing questions for other countries in transition, arguing that historically-constituted perceptions of the state should be taken into account when communicating government policies to society.     

An Examination of the Relationship Between Media Exposure and Fear of Victimization: Implications of the Superpredator Narrative on Juvenile Justice Policies

The media allow crime to infiltrate the public’s consciousness in every conceivable way, thereby playing a major role in shaping the public’s opinion and attitude toward crime and crime issues (Barak, 1995; Fields & Jerin, 1996; Kappeler & Potter, 2005). Reporters constantly talk about crime, and crime related stories dominate the headlines of local and national newspaper outlets (Dowler, 2003; Pizarro et al, 2007). Some of the most highly rated television programs are based on crime plots and people across social, political, and racial demographics are constantly engaged in crime dialogue generated from local or national news stories. When the focus of these mediums is on youth they become even more profound and contentious. The images portrayed conjure up stereotypes that lead to fear and inflammatory remarks that become entrenched into the national lexicon. The current study uses data from the National Opinion Survey of Crime and Justice to test the relationship between crime-related media viewership and fear of victimization within a nationally representative adult sample. Approximately 42.67% of respondents reported regularly watching crime shows and about the same proportion (42.83%) believed their local media paid too much attention to violent crime. In addition to regular crime-show viewership, confidence in the police, gender, and recent contact with the police were associated with fear of victimization. This article adds to an existing body of research through a largely unexplored area in the administration of justice. It does so within the context of the U.S. juvenile justice system.     

刑法中的国家工作人员之立法与司法解释评析

刑法中的国家工作人员的界定是长期困扰刑法理论界和司法部门的一个难题。国家立法机关和最高司法机关虽对其作过多次立法解释和司法解释,但却仍然存在内涵不清、外延不明,难予认定的问题。为此,本文对历次刑事立法和司法解释中关于国家工作人员的解释之得失进行了回顾、比较与评析,旨在为准确理解和把握本概念提供有益的思路。     

司法公开的价值与配套制度

随着我国加入WTO,法律制度全球化又一次地提上了议事日程,而司法公开又是我国法律制度全球化的突破口。司法公开的价值主要体现在其与司法改革的三大目标——司法公正、司法效率和司法独立的关系上。目前完善我国司法公开还需要一定的配套制度。