Legal Consciousness in Marginalized Groups: The Case of LGBT People

Studies of legal consciousness have flourished over the last few decades, but these studies and the very concept of legal consciousness have recently come under critique. This article uses the case of studies of the legal consciousness of lesbian, gay, bisexual, and transgender (LGBT) people to demonstrate that legal consciousness has been a valuable conceptual tool for exploring experiences of sociolegal marginalization. Research on LGBT people advances the study of legal consciousness without sacrificing a critical stance or reading lack of overt resistance as evidence of law's hegemonic power. Consideration of this research highlights that focusing on marginalized populations is a way to retain a critical edge in legal consciousness research. Future research should include more exploration of the relationship between marginalization and legal consciousness, further theoretical elaboration of the forms and conditions of resistance to law, and greater attention to how social interactions and institutions produce legal consciousness.     

‘Wrong’ cases and ‘wrong’ plaintiffs: intergenerational relationships and legal consciousness in China

Legal consciousness is not a monolithic concept even in the minds of individual actors. Invoking the law is sometimes viewed positively and at other times not. My study reveals that ordinary people in China consider lawsuits seeking divorce to be acceptable but strongly disapprove of lawsuits seeking intergenerational support. My detailed analysis of this sharp contrast suggests that people consider legal mobilization favourably when claims are brought by the ‘right’ people in the ‘right’ cases, but that they bitterly oppose it when the ‘wrong’ people bring the ‘wrong’ kinds of cases. In this article, I explain how these categories of ‘right’ and ‘wrong’ legal claims and plaintiffs come into being and how they shape the legal consciousness of potential litigants in China.     

Mobilizing the Law in China: "Informed Disenchantment" and the Development of Legal Consciousness

This article critically examines the development of legal consciousness among legal aid plaintiffs in Shanghai. It is based on 16 months of research at a large legal aid center and in‐depth interviews with 50 plaintiffs. Chinese legal aid plaintiffs come to the legal process with high expectations about the possibility of protecting their rights; however, they also have only a vague and imprecise knowledge of legal procedure and their actual codified rights. Through this process of legal mobilization, plaintiffs' legal consciousness changes in two separate dimensions: changes in one's feelings of efficacy and competency vis‐à‐vis the law, and changes in one's perception/evaluation of the legal system. Put another way, the first dimension is “How well can I work the law?” and the second is “How well does the law work?” In this study I observe positive changes in feelings of individual efficacy and competency that are combined with more negative evaluations/perceptions of the legal system in terms of its fairness and effectiveness. The positive feelings of efficacy and voice provided by the legal process encourage labor dispute plaintiffs in the post‐dispute period to plan new lawsuits and to help friends and relatives with their legal problems. Disenchantment with the promises of the legal system does not lead to despondency, but to more critical, informed action. This study provides new evidence on the nature of China's developing legal system with a focus on the social response to the state‐led “rule of law” project.     

企业税收筹划法律风险的若干基础理论问题探析

目前,企业税收筹划理论和实践中存在着一定程度的概念混淆,使得许多避税策划甚至是偷逃税的手段被冠之以税收筹划。为避免税收筹划法律风险,有必要对税收筹划等基本概念进行澄清。宜将税收筹划界定为区别于偷税与避税而具有特定内涵的概念,从而构建一个与税收筹划相关且逻辑自洽的概念体系,并在此基础上探明税收筹划法律风险的内涵。     

论税收之债的确认

税收之债的确认是指依法享有税收确认权的主体对纳税人的法律地位、税收法律关系或税收法律事实进行甄别,给予确定、认定、证明(或否定)的行为。二战以后,在税收之债的确认原则上,出现了由课税机关中心主义向纳税人中心主义转变的发展趋势,具体表现就是普遍确立了纳税申报制度。我国现行税法主要规定了纳税人自主确认、行政确认和司法确认三种税收之债的确认方式,但从实际执行的效果来看,这方面的制度尚需进一步完善,而完善的方向就是在根本依赖全体纳税人纳税意识普遍提高的基础上,确立真正意义上的民主纳税制度。     

Legal Consciousness and Dispute Resolution: Different Disputing Behavior at Two Similar Taxicab Companies

This article examines how workers perceive the laws and rules that regulate their workplaces and how these perceptions differ depending on whether one works in an organization with a high level of worker-manager cooperation versus one with a more conventional hierarchy. Using two cab companies as examples, this article explores how these divergent organizational structures generate different grievance cultures that in turn encourage alternate understanding of availavle choices and appropriate means for resolving such disputes.
This work expands the current sociolegal literature on legal consciousness by focusing on formal and informal workplace grievance resolution and perceptions of workplace conflict. In exploring the critical decision making regarding grievance resolution, this article begins an important discussion about workplace empowerment and legal consciousness. This study uses qualitative methods to examine 33 open-ended interviews. The use of qualitative methods permits a vibrant dialog that illustrates the legal consciousness of the subjects, The subjects'own words reveal their comprehension of rules, regulations, and procedures as well as their individual relationships with the grievance-resolution options in their workplaces.     

国际纳税主体避税问题分析简

国际纳税主体作为国际税收法律关系中纳税的一方,在利益的驱使下,不仅要考虑如何降低成本,而且要考虑如何降低税负.在减少税负的多种选择中,避税被认为是一种最为“安全”和“保险”的方法.随着国际化和跨国公司的迅猛发展,国际税收领域内的避税现象也越来越严重,各国针对国际纳税主体进行国际避税所采用的各种方法,通过单边立法和国际协调规制采取相应的措施加以限制.我国2008年1月1日实施的《企业所得税法》,第一次从法律层面对反避税进行了全面细致的规定.     

A 'European' Conception of Legal Consciousness: Rediscovering Eugen Ehrlich

This paper discusses the present ‘legal consciousness’ literature and seeks to identify two different conceptions of legal consciousness. Most of this literature originated in the United States, but there has also been a growing interest in issues of legal consciousness in Europe. The use of the term ‘legal consciousness ’ in these European discussions is, however, remarkably different from its use in the United States literature. It is argued that the most commonly used ‘American ’ conception of legal consciousness reflects important ideas of Roscoe Pound and asks: how do people experience (official) law? By contrast, a European conception of legal consciousness, which was first introduced by the Austrian legal theorist Eugen Ehrlich, focuses on: what do people experience as ‘law ’? After both perspectives are applied in a case‐study of a run‐down neighbourhood in the Netherlands, it is concluded that future studies of legal consciousness may benefit from an integration of the two conceptions.     

Legitimate rackets: Tax evasion,tax avoidance,and the boundaries of legality

Corporate crime is not the only means by which business can escape legal control. Law and legal definitions can also be used and manipulated to legally avoid both control and penalties or stigma associated with outright crime. This articl analyses such ‘legitimate rackets’ via a study of tax avoidance practices among business and ‘high net worth’ individuals. It describes some of the techniques employed, analyses the difference between tax evasion (an offence) and tax avoidance, explores the ‘grey area’ at the boundaries, and draws out the implications for theory and policy.     

Resolving Problems among Neighbors in Post‐Soviet Russia: Uncovering the Norms of the Pod”ezd

The article presents findings from a qualitative study of how Russians deal with neighbors who have leaked water onto them. In the Russian context, this is neither an uncommon nor a small problem. Building on US‐based studies of neighborhood relations, the article lays out three alternative strategies: avoidance, self‐help, and third‐party intervention. The Russian participants lived in close proximity to one another and had little opportunity for exit. The study documents a strong preference for self‐help, confirming the potency of the relational distance hypothesis for Russia. In contrast to their US counterparts, the Russian participants' lack of exit did not give rise to more intense and prolonged disputes. The findings suggest that there is a strong informal norm in favor of neighbors resolving disputes among themselves and that the residents who share common entryways (pod”ezdy) work out the parameters of acceptable behavior over time. These informal norms shape Russians' legal consciousness.     

税收法律行为初论

与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。本文首先界定了税收法律行为的概念 ,并确定了其较为重要的种类划分 ;然后 ,通过对税收法律行为与行政法律行为以及私法法律行为之间关系的分析 ,明确了税收法律行为的公、私法交融的性质特征 ,并着重以契约行为为例加以进一步的说明 ;最终 ,将税收法律行为与税法上的事实行为一起 ,初步构建了税法上行为的体系。     

Relational legal consciousness in the punitive welfare state: How Dutch welfare officials shape clients' perceptions of law

With a growing number of strict obligations and harsh sanctions for welfare recipients, the Netherlands has increasingly become a punitive welfare state. This article looks at what this means for welfare clients and their commonsense understandings of the law. To analyze how welfare officials shape clients' legal consciousness, I draw on an online survey among Dutch welfare clients (N = 1305) and a correlation analysis. The findings show that there is a clear relationship between welfare clients' own legal consciousness and their assessment of welfare officials' beliefs about the law. However, not all elements of their legal consciousness are relationally influenced by the same factors. Also, clients' self-reported compliance behavior is less relationally influenced than other elements of their legal consciousness. This study adds to our understanding of the mechanisms that constitute the production of relational and second-order legal consciousness and it contributes to the development of new research methods to study people's perceptions of law.     

公民法律意识的量表测量:一个基于调查数据的分析

法律意识是关于社会与法律之间关系研究的一个重要领域,虽然国内外在这方面的研究已有较长的历史,但法律意识的标准化的量表测量技术一直未受到重视,我国学术界最近涌现的大量关于法律意识的实证研究也显示出在调查方法上的欠缺。本文借鉴环境意识测量研究的经验,利用所收集的农民法律意识调查数据对建立法律意识量表体系进行了尝试,其结果证明了这种研究方法的可行性。文章同时提出了法律意识量表体系设计的基本框架,并简要论述了该测量方法对今后研究发展和政策制定的指导意义。     

Connecting Critical Race Theory with Second Generation Legal Consciousness Work in Obasogie's Blinded by Sight

Sociologist and legal scholar Osagie Obasogie's study of how blind people “see” race reveals the usually invisible, taken‐for‐granted mechanisms that reproduce racism. In Blinded by Sight, he distinguishes racial consciousness from legal consciousness, though he notes their common emphases on studying how cumulative social practices and interactions produce commonsense understandings. I argue that there is much to be gained from connecting these two fields, one emanating primarily out of critical race theory and the other out of law and society scholarship. Legal consciousness offers an important avenue for bridging macro studies of race making with micro studies such as Obasogie's, which focus on individuals’ experiences and practices of constructing race and learning racism.     

知识产权法律意识的实证研究

知识产权法律意识是知识产权保护法律环境的重要侧面，通过调查问卷式的实证研究方法揭示民众的知识产权法律意识是行之有效的方法。培育守法意识应依据哈特的外在观点理论，通过加强执法、增加处罚力度等措施从外部予以约束，以最终获致主动守法意识的生成。     

排污费改税法律制度探讨

我国的排污收费制度已经不适应新世纪可持续发展的要求,如何利用税收来促进环保工作,建立环境税收法律制度,在费改税的大潮中,将排污费改为排污税,已成为当前我国面临的新课题。在分析排污收费制度现状的基础上,结合国外排污税征收的实践,对我国建立排污税法律制度进行探讨。     

The Loss of Property Rights and the Construction of Legal Consciousness in Early Socialist Romania (1950–1965)

What happens to legal and rights consciousness when rights previously protected are taken away? In this article, I investigate the process of contesting urban housing nationalization in Romania in the early 1950s in order to understand how the loss of property rights led to new hybrid types of legal consciousness. I find that the construction of socialist legal consciousness was grounded in the interaction between the legally constituted selves of former owners and state bureaucrats who drew from distinct legal and property rights ideologies. This process underscores continuities in legal consciousness even under drastic regime changes, which in turn has implications for the construction of new hegemonic legalities and power regimes. The article is based on extensive document and archival research.     

Formation of procedural beliefs about legal arenas: Do people generalize from loosely related past legal experiences?

Few studies have addressed how people develop beliefs about legal authorities' neutrality and fairness. Using a cross-sectional survey of taxpayers (N = 147), this study examines the sources and processes underlying the formation of these beliefs. Controlling for significant contributions of media stories about audits and past audit experiences, past loosely related negative legal events (traffic court) also shape perceptions that tax auditors are more biased and unfair. Information about police officers exchanged in conversations also creates perceptions that tax auditors are more biased. These generalization effects occur only when people do not have prior direct experience with tax auditors. For taxpayers with prior audit experience, positive experiences are related to more positive perceptions of auditors and media stories about tax audits produce more negative perceptions. The findings suggest that positive and negative past experiences shape beliefs only when they disconfirm prior perceptions based on imagination or indirect sources. Implications and future research directions are discussed.     

Everyone Knows the Game: Legal Consciousness in the Hawaiian Cockfight

Past legal consciousness research has revealed a great deal about what individuals think and do with regard to law, but less attention has been paid to the social processes that underpin these attitudes, beliefs, and actions. This article focuses particularly on a “second‐order” layer of legal consciousness: people's perceptions about how others understand the law. Ethnographic observations and in‐depth interviews with cockfighters in rural Hawaii reveal how law enforcement practices not only affect cockfighting rituals, but are embedded within them. Police practices and informal rules work in concert to shape fighters' second‐order beliefs. These beliefs have implications for participants' understanding of central concepts, including order, disorder, and illegality. Examining legal consciousness from a second‐order perspective also underscores that notions of legitimacy are constantly created and recreated. Recognizing legitimacy's inherently relational nature helps us understand how experiences of law are synthesized into beliefs—for example, when an unusual police action directed toward a subgroup of fighters compromised the law's legitimacy for them. Foregrounding the relational nature of legal consciousness offers scholars a means to better understand and operationalize the dynamic nature of human relationships to law.     

Relational legal consciousness in the one-child nation

This article draws from a qualitative study of people's responses to China's population control policies to analyze the relational formation of legal consciousness within and across different types of relationships. It demonstrates that our expectations of others and theirs of us regarding how to respond to law change significantly when we situate ourselves in different types of relationships. The fluid boundaries of relationships in Chinese society also make it essential to think and plan relationally and holistically across different types of relationships to come up with strategies to resist or comply with the law. During this process of relational formation of legal consciousness, law interacts with and reshapes social norms to determine the (un)availability of alternative mechanisms based on the individual's social and financial status.