Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”

Tax payments are enhanced by taxpayers' trust in authorities or by authorities' power leading to voluntary or enforced tax compliance, respectively. A laboratory experiment and an online experiment examined these assumptions, manipulating trust in and power of authorities. In Experiment 1, participants paid taxes in twenty periods. Results showed that trust and power positively influence tax payments. Trust increases and power decreases voluntary compliance, whereas power increases and trust decreases enforced compliance. Experiment 2 analyzed the impact of trust and power with self‐employed taxpayers' intentions to pay taxes. The overall pattern of the findings of Experiment 1 were replicated and expanded with strategic behavior; strategic behavior was higher in the case of low trust and high power when compared to that of high trust and high power.     

The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders

Why an institution's rules and regulations are obeyed or disobeyed is an important question for regulatory agencies. This paper discusses the findings of an empirical study that shows that the use of threat and legal coercion as a regulatory tool--in addition to being more expensive to implement--can sometimes be ineffective in gaining compliance. Using survey data collected from 2,292 taxpayers accused of tax avoidance, it will be demonstrated that variables such as trust need to be considered when managing noncompliance. If regulators are seen to be acting fairly, people will trust the motives of that authority, and will defer to their decisions voluntarily. This paper therefore argues that to shape desired behavior, regulators will need to move beyond motivation linked purely to deterrence. Strategies directed at reducing levels of distrust between the two sides may prove particularly effective in gaining voluntary compliance with an organization's rules and regulations.     

The Impact of Media on Public Trust in Legal Authorities in China and Taiwan

Literature on public perceptions of legal authorities in Chinese societies has been accumulating, yet a critical line of inquiry is missing, regarding the effects of the media. Relying on two nationwide samples, this study examines: (1) to what extent do Chinese and Taiwanese citizens trust their police and courts; and (2) how does media consumption influence Chinese and Taiwanese trust in police and courts, after controlling for a range of individual demographic, experiential, attitudinal, and locality variables? Results show higher levels of trust among Chinese than Taiwanese. Chinese trust their courts more than the police, but Taiwanese trust their police more than courts. Media exposure variables have limited effects on public trust in legal authorities. While frequency of consumption of television, newspaper, and the Internet does not influence Chinese or Taiwanese trust, exposure to foreign news lowers Chinese trust in legal authorities. Trust in media is closely connected to trust in legal authorities.     

我国信托型资产证券化理论和实践之两大误区——兼评我国信贷资产证券化试点

我国信托型资产证券化理论和实践存在两大误区:实践中要求受托人须支付拟证券化资产信托移转对价;理论上主张特定目的信托架构是拟证券化资产信托移转的受让人和受益证券的发行人。正确的认识和做法应为:根据信托移转的目的和特定目的信托的功能,受托人无须支付拟证券化资产信托移转的对价;特定目的信托是否具有受让人兼发行人之主体地位,应区分事实论与价值论加以考量。     

正确处理征税人与纳税人的关系是构建和谐社会的重要物质和社会基础

刘隆亨教授为我国著名税法专家,曾主持过多次税法研究课题。现为北京税法研究中心主任、中国财税法学研究会会长、中国法学会西部开发研究会会长、北京联合大学经济法研究所所长。     

我国地方税权的确立及其运行机制研究

The local tax rights is not only related to national and social stability,but also conducive to the healthy functioning local government authorities. To devide tax power scientific and normative,it should strive to combine the central right diligently leading with moderate local power. It means the division of tax power should take full account of the power demand and financial expenditure of local governments. To wisely and rationally choose a main local tax category,we should reform and adjust the local s...     

两种福利模式下的中西税权控制

西方发达国家的税权因应社会需求不断膨胀,从而引发了"福利法治国危机"。而中国在"单位型福利模式"的政策指引下,税权亦严重失范,但其问题更多地存在于公共支出柔性强、结构不合理等方面;因此,从宏观的比较视野观之,中西都面临着税权的有效规范与控制问题,但方法却是迥异的:西方欲通过控税实现"福利国"改造;中国则应以控税的方式探求适合自己的福利模式。     

论我国法定外地方税立法权的证成与实践

在地方不拥有税收立法权情形下,地方财政便会依赖公产财政、公债财政和收费财政等非正式财源.而依靠非正式财源获取财政收入,不仅筹措财源的能力和规范性都会极大降低,且有悖于税收国家的法律理念.鉴此,可以赋予地方具有法定外税收立法权,进而获取稳定规范的地方财源.从法释义学的角度来看,我国现有法律并未明确禁止法定外地方税立法权,但仍需要法律明确规定实现中央的授权并突破现有政策性文件的禁锢,从而保障和规范地方税收立法权.法定外地方税立法权不仅应在《立法法》的一般性授权下运行,而且需要以《地方税通则》作为准则性依据.同时,法定外地方税的立法需要遵循地方税条例主义,并以地方性法规明确法定外地方税的构成要素.     

从乌坎事件看法律对权力制约的不足与对策思考

权力的滥用导致腐败,可能引发群体事件。乌坎事件就是一个典型的事件。本文运用案例分析与理论剖析相结合的方法,分析了法律对权力制约在立法和监督方面的不足,得出结论,须从立法和执法等几方面来完善我国法律对权力的制约机制。     

Enhancing student performance and employability through the use of authentic assessment techniques in extra and co-curricular activities (ECCAs)

The paper advocates the use of authentic assessment techniques, delivered in extra and co-curricular activities (ECCAs), to augment and improve student performance on academic law degree programmes. A combination of formative and summative methods in ECCA assessment provides the optimum environment to measure and improve the crucial critical reasoning skill – the key transferable skill to academic degree success. This skill, when developed in students, is also highly prized by prospective employers, and therefore, the use of authentic assessment improves graduate employability rates.     

和谐视角下公私权力(利)配置的历史考察

从哲学上讲,当一事物内部的矛盾得到很好的协调与解决从而使矛盾的同一性占据主导地位时,该事物便处于一种和谐的状态.在法治领域,公权力与私权利是一对既对立又统一的矛盾统一体,二者能否得到很好的协调,是决定法治领域乃至整个社会能否实现和谐状态的关键所在.那么,古今中外的和谐思想对这一问题的解决在理论和实践上有什么指导意义?法学领域应该如何贯彻和谐思想从而更好的为构建和谐社会服务?本文试图以公私权力(利)的配置为切入点,通过分析公私权力(利)配置的本土、外生资源以及政治基础.阐述和谐与法治的互动关系.     

Trust is hard to come by: Disentangling the influence of structural characteristics and race on perceptions of trust in the police in a major Southern County

The current study will add to the literature on public attitudes toward law enforcement by assessing the individual and contextual-level predictors of one of the key concepts in police legitimacy literature: trust. Examining individuals nested within zip code results showed a significant equalizing effect of structural resource deprivation on both White and Black respondents' perceptions of trust in the police. Additionally, results found respondents who perceived racial profiling to be widespread had a universally decreased likelihood of having trust in the police, and these disparities were exacerbated as structural resource deprivation increased.     

Partnership or Rivalry between the EU, China and India in Central Asia: The Normative Power of Regional Actors with Global Aspirations

Abstract:  This analysis undertakes a preliminary conceptual assessment of the international agency of the EU, India and China in Central Asia. The contention is that the strategies advanced by Brussels, New Delhi and Beijing in the region reflect not only their desire to introduce a framework of predictability allowing them to make feasible calculations about future intentions, but also the increasing complexity of international life. The claim is that the external agency of the EU, India and China attests to the normative power of their foreign policies. However, the values and norms of the international agency of Brussels, New Delhi and Beijing reflect their distinct experiences and suggest their clashing interests. The article concludes with a brief appraisal of the prospective trends in the interactions between the EU, India and China in Central Asia and contends that it is the patterns of rivalry rather than cooperation that are likely to structure their global agency.     

Psychophysiological Examinations (Observations) and Testing Aimed at Revealing Consumption of Narcotics or Psychotropic Substances Not Prescribed by a Physician or Abuse of Alcohol or Toxic Substances for Citizens Entering Service in the Bodies of Internal Affairs of the Russian Federation

Regulations establish the order and procedure of conducting psychological, lie detector, and drug tests for those applying to serve in the bodies of internal affairs.     

Disequilibrium in the supply of legal scholars and the demand by the judicial profession and the correction of this unbalance through reforms in the legal education system in China

The basic function of legal education is to cultivate and create talented legal professionals who will be employed, either directly or indirectly, in judicial practice sectors. Thus, there is, between the legal education system and the judicial profession, a supply-demand relationship—the basic economic principle between the relationship of market supply and demand, driving the relationship between the legal education system and qualified legal professionals. However, this supply-demand relationship in China, between the legal education system and the judicial profession is currently in disequilibrium and in contradiction itself. Therefore, it is necessary to observe and apply the principles of a supply-demand relationship to the reorganization of the legal education system in China in an attempt to find the most efficient balance between legal education and the judicial profession.     

依托学生党建增强高校主流意识形态话语权的路径思考

本文分析了高校主流意识形态话语权面临的挑战以及高校主流意识形态建设中存在的问题,阐释了学生党建与高校主流意识形态话语权二者之间的关系,在此基础上提出应从筑牢信仰之基、提升话语说服力、增强主流话语队伍战斗力、掌握网络空间话语权等方面入手,依托学生党建牢牢掌握高校主流意识形态的话语权。     

Differences in the intracranial pressure caused by a 'blow' and/or a 'fall'--an experimental study using physical models of the head and neck

In cases of a severe head injury caused by a fall, coup contusions are either absent or very minor, in contrast to presence of extensive contre-coup damage. In cases of a severe blow to head, however, the reverse occurs, with contre-coup lesions a rarity and coup damage extensive. To investigate this further, head injuries caused by a 'blow' or a 'fall' have been studied, using physical human models of the head and neck, both filled with distilled, degassed water and fixed onto a dummy torso. An impact of a constant magnitude was applied to the midoccipital region in 'blow' and 'fall' experiments, and the acceleration of the head and changes in the intracranial pressure were measured, with the resulting data analyzed by a computer. In both experiments, the peak amplitude of the acceleration pulse were almost the same. Similarly, the intracranial pressure curve at the impact site consisted of a positive pulse that hardly differed, nor did the peak amplitude of that pulse vary significantly. In the 'blow' experiment, however, the intracranial pressure curve at the site opposite the impact consisted of a negative pulse, whereas in the 'fall' experiment, the intracranial pressure recorded at the same area was negative but of a longer duration, with an absolute value that was slightly greater. Our results indicate that an impact to the head triggers a different response in the intracranial space, dependent on whether that impact force was caused by a 'blow' or a 'fall'.