清代因案修例的现象还原与性质界定——兼论其对完善案例指导制度的启示

清代的因案修例,即基于某一司法案件对《大清律例》中的相关条例进行修改。这是清代司法实践中一种常见的法现象。《大清律例通考》《读例存疑》等考证类释本和《驳案汇编》《刑案汇览》等描述类案例集,分别以法律文本备注和刑事案例陈述的形式,记载了因案修例的诸多实例。结合因案修例的各方面特征来看,它属于清代法律的一种司法创制机制,带有典型的传统中国特色。清代统治者通过此种机制从司法案件中抽象出成文法则,进而实现法律文本稳定性与适应性的均衡。对于当前我国的案例指导制度,因案修例有着重要的启示意义,其对明确案例指导制度的发展路径和方向,以及完善“由案到法”的衔接机制、指导性案例的审核机制、类案判断机制、指导性案例的退出机制等,具有积极的可借鉴之处。     

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

Hair analysis: a worthless tool for therapeutic compliance monitoring

Hair analysis has been presented by some authors as a possible tool of investigation for estimating patients' compliance to long-term therapies. This paper summarises the different publications that have been devoted to this topic and highlights the available statistical data presented to support this proposition. Qualitative results of such determinations may be of some interest but due to the enormous interindividual variations of quantitative data, the idea of using hair analysis to ascertain whether a patient has taken his treatment exactly as prescribed, clearly appears to be inapplicable.     

新历史条件下对公安基层工作的思考

在新的历史条件下,运用科学的认识论、方法论总结公安基层工作的实践经验,并对公安基层基础工作的内涵、公安基层基础工作信息化与信息化警务、公安基层体制改革、如何科学开发利用警力资源、如何改革目标管理考核、如何提高对公安基层工作的战略指导水平、如何应用矛盾论、系统论驾驭和处理公安基层工作矛盾诸问题作理论探讨,以更好地指导公安基层工作实践,无疑具有非常重要的现实意义。     

税收优先权制度的反思

要确认税收是否优先于其他债权,必须权衡税收对社会的积极作用与对债权人的不利影响.显然,不同税种对社会生活具有的积极意义大小并不完全相同,对债权人利益的侵害程度也不完全一致,因此,现行税收优先权制度的存在依据是值得怀疑的,只有根据不同税种对公益与私益影响的权衡结果,建立区分税种的优先权制度,才同时符合民法的债权平等原则、...     

利用增值税专用发票犯罪现状分析与对策研究

随着我国税制改革的不断深入,增值税专用发票将扮演着愈来愈重要的角色。由于其具有抵扣税款的特殊功能,因此,犯罪分子往往利用这一点进行以虚开增值税专用发票为主要犯罪形式的各种犯罪活动。针对这种现状,各级司法机关除应严厉打击此类犯罪外,还应从分析成因入手,寻找相应的对策,以防患于未然。     

网络德育工作论略

网络时代向高等学校的德育工作提出了前所未有的挑战。加强德育网站的建设是重要的应对之策。要从更新和充实内容、改进形式入手,使德育工作网站成为吸引学生、影响学生的“校中之校”。同时,要把网络教育与实践培养有机结合起来。     

构建新型的政府与媒体关系——政治文明生态下的媒体运用

在建设社会主义政治文明的进程中,新闻媒体在国家的政治和民主生活中发挥着重要的作用。与此同时,执政党对新闻媒体的运用能力以及媒体与受众之间的沟通技巧都在提高,新闻媒体也从党的喉舌这一执政工具转变为政府与人民群众之间沟通的桥梁。在建设社会主义政治文明的语境下,必须不断探索适应民主政治发展的新型媒体关系,做好舆论引导工作。     

论电子商务环境下的现代税收

电子商务是一种新型贸易方式,对传统税收造成了巨大的影响。为此,应结合我国的实际情况,借鉴国外经验,完善现行税法,补充针对网络贸易的税收条款,完善税收征管工作,强化网络技术,增强追踪功能,最终实现税收电子化。     

Public Sector Participation and Compliance across National and Global Transparency Regimes

Transparency has recently become a widely supported norm of information regulation within and among states. Transparency may be a widely accepted element of good governance, but it has a number of dimensions and manifestations. This article is among the first to examine the relationship between public sector transparency at the domestic and global levels. While the extant literature suggests that we should expect a strong relationship between the degree of a jurisdiction’s domestic and global commitments to public sector transparency, our sample of the 33 jurisdictions for which data are available finds no such correlation. The article develops an explanation of this unexpected finding, which highlights the varied incentives to implement transparency-promoting reforms that different jurisdictions experience. This analysis suggests that many developing countries engage in marginal participation across regimes. More concerning are possible cases of mock compliance where states participate in transparency regimes without the intention of fully implementing their commitments. Mock compliance is of particular concern in the sphere of global governance in which sovereignty is contested and compliance mechanisms face unique challenges.