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。     

论我国刑事错案责任追究制度的完善 ——以侦查机关为视角

我国刑事错案追究制度自实行以来,其运用的合理性以及有效性一直饱受争议。从侦查机关的视角考察,错案追责情况主要存在纠正程序不具体、追责程序透明度不高等相关问题。结合我国实际情况考虑,从内部制度与外部监督入手考虑设立独立的错案追究机关来进行解决是可行的,同时可从细化错案责任追究的相关程序、明晰实体责任性质的认定标准、建立健全办案质量终身责任追究制度和建立追责程序相关信息发布机制等方面来完善刑事错案追究制度。     

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。     

Development of an instrument for assessing the quality of forensic evidence and expert testimony from three feature-comparison methods: DNA,voice, and fingerprint analysis

In a context of rising violence and long-lasting impunity, in 2008, Mexico's criminal justice system underwent a radical change from an inquisitorial model to an adversarial one, to make it more effective, transparent, and expeditious. The new system tasked judges with publicly determining the admissibility of forensic evidence, as well as assessing its technical quality and probative value—tasks for which they currently receive little to no training. With the aim of contributing to the consolidation of the adversarial model, a comparative framework—in the form of a checklist—of the analysis of fingerprints, DNA samples, and voice recordings was created. To do so, a review of the academic literature, published reports, and guidelines was performed. The collected data were synthesized and submitted to a panel of Mexican judges, who provided feedback on its adequacy. The framework focuses on the steps on which quality assurance of forensic evidence depends, organized in five discrete stages that span from the collection of samples at the scene of a crime to the presentation of evidence at trial, specifying the main technical criteria experts should state to allow a decision maker to examine its accuracy and reliability. Differences and commonalities among the three methods were identified, particularly in terms of how qualitative and quantitative analyses are performed in each. Besides its potential usefulness as an aid for judicial decision-making, the checklist could be a valuable resource for training programs aimed at judges, as well as quality assurance programs.     

“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。     

Swedish crime scene technicians: facilitations,epistemic frictions and professionalization from the outside

ABSTRACT

This article investigates the role of crime scene technicians in the Swedish criminal justice system, and particularly how Swedish crime scene technicians not only examine crime scenes but also facilitate the criminal justice system’s joint production of forensic evidence. It proposes thinking about the criminal justice system as a conglomeration of epistemic cultures, that is, of communities with different ways of producing and understanding forensic evidence. Such a perspective makes it possible to understand interprofessional frictions as epistemic frictions as well as to draw attention to the facilitations, mediations and translations that crime scene technicians perform. This perspective also makes it possible to illuminate how the crime scene technicians’ professionalization – a professionalization from the outside – affects both their future crime scene work and their facilitations.     

人民法院改革取向的审视与思考

20世纪90年代以来的人民法院改革,总体上潜含着对标形式主义法治司法模式的取向,其目标可概括为“让司法更像司法”。这种由内向视角导引的改革,对塑造我国司法的基础形态、完善司法的基本要件具有积极意义,但也在一定程度上造成了司法与社会需求的疏离,使司法改革的红利难以充分转化为社会的实际获得。在还原主义立场下回溯司法的基源性理论,司法是一种制度建构的产物、一种公共产品,司法应当尊重“消费者体验”。着眼于外向视角,提升司法能力亦应成为法院改革的取向之一。在今后继续深化推进司法责任制改革的过程中,应以影响司法能力的基本要素作为改革的着眼点,通过司法能力的提升实现司法的社会功能,满足和实现社会对司法的需求,以“让司法更能司法”。     

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.     

‘Our normal is different’: autistic adults’ experiences of the family courts

ABSTRACT

This article reports the findings of a small-scale qualitative study exploring the experiences of autistic adults who have had experience of the family justice system. While participants related some positive elements to their experiences, in particular with regard to the willingness of professionals to try to learn more about their clients’ needs, the overall picture showed significant concerns. The reports given showed significant misunderstandings about autism, and a system which struggled to make appropriate adjustments which would allow autistic court users to have access to justice on an equivalent basis to non-autistic litigants. This situation stands in contrast to the position regarding other disabilities in the Family Justice System, but also to the relatively greater level of provision for autistic people within the Criminal Justice System. Based on participants’ experiences and existing good practice in other areas, we make recommendations that could be adopted by the Family Court and practitioners.     

Trapped between Promise and Reality in Colombia's Victims' Law: Reflections on Reparations,Development and Social Justice

Colombia's 2011 Victims' Law aims to return land to millions of internally displaced people and assist survivors in the difficult process of rebuilding their lives through individual and collective reparations. This article analyses the expectations, experiences and needs of two campesino communities involved in this process. Drawing on nine months of fieldwork using ethnographic and participatory visual methods, the article critically engages with transitional justice theory on transformative reparations, and identifies key lessons for the Colombian government to make the Victims' Law live up to its promise of transforming survivors' lives and restoring their trust in the state.