污点证人豁免制度初论

污点证人豁免制度的存在有其相应的价值基础、思想理念基础和刑事政策基础。建立和完善我国的污点证人豁免制度有着重要的实践意义。我国污点证人豁免制度的建立和完善可以从两条路径进行,即对主动作证的污点证人可以采取酌定不起诉的豁免方式,对被动作证的污点证人可以采取证人作证豁免权的豁免方式。     

浅述污点证人作证豁免制度

污点证人是指犯罪活动的参与者为减轻或免除自己的刑事责任,与国家追诉机关合作,作为控方证人,指证其他犯罪人犯罪事实的人。污点证人因作证而享受原本应受刑罚的全部或部分豁免。其存在的理论基础是公正与效率、利益均衡和教育刑、目的刑理论的兴起,而且从目前的现实而言,污点证人也有其存在的必要性。因此,应在借鉴国外关于污点证人作证豁免制度的基础上,构建我国的污点证人豁免制度。     

效率和公平——论我国个人所得税法修改的原则性方向

个人所得税法是一部直接与千家万户切身利益相关的法律,应体现效率和公平原则。我国现行个人所得税法尚存在效率不高和公平缺失的现象。应借鉴国外相关税法改革的经验,本着提高税收效率、公平调节社会财富分配的原则加以修订。     

免责条款——香港法院对其的新理解

香港法院对合同中免责条款的理解 ,与我国大陆地区甚至其他普通法适用地区均有所不同。本文通过对决定免责条款效力的两个主要因素——免责条款的订入与解释原则的论述 ,并结合《管制免责条款条例》的相关规定 ,阐述了香港法院在限制、解释免责条款方面的理解及其发展。笔者还对香港法院的此种理解作了启发性评论。     

绿色税制改革的经济效应浅析

绿色税制改革是实现经济可持续发展的财政政策的一项重要手段。中国绿色税制的研究相对国外起步较晚，但是绿色税制的改革对实现中国经济可持续发展、构建社会主义和谐社会又有着重要的意义。     

金融危机下地方公共财政的困境与出路

受国际金融危机持续蔓延的影响,地方公共财政收入的总量和增长幅度在不同地区以不同的程度减少和降低;为有效地应对金融危机,保增长,求发展,惠民生,地方事权不断增加,公共财政支出的数量和幅度不断增加和上升,这种收支状况使地方公共财政陷入前所未有的困境.增强企业自主创新能力,改革中央与地方财政关系,正确划分其财权和事权,发行地方债券,优化财政支出结构,严格控制行政开支,实现行政开支的"零增长",将是地方财政摆脱困境的重要出路.     

论统筹区域发展的财政税收立法

统筹区域发展是艰巨、复杂、长期的事业,亟需以科学发展观为指导,借鉴国际经验,以法律来保障其实施。现行财政税收法律在统筹区域发展上存在不足,需要从立法宗旨和基本原则、立法结构和主要内容、法律执行、法律监督以及法律责任等几方面共同构建统筹区域发展的财政税收法律。     

电子商务跨国所得的定性问题探究——兼析《〈OECD税收协定范本〉评论修订建议》

传统所得税法的所得分类规则已经受到电子商务巨大的冲击,国际社会正努力寻找解决途径。经合组织(简称OECD)作为重要的国际组织之一,也积极研究应对之策,率先公布了解决问题的研究报告———《电子商务引发的协定定性问题》,并相应修改了《OECD税收协定范本》第12条注释。本文试图在对该报告进行介绍和分析的基础上,提出我国应有的对策建议。     

German Income Tax Policy Between Equity and Efficiency

Equity and efficiency are usually regarded as the main objectives of tax policy. Commenting on Dr. Reginald Hansen's doctoral dissertation, the author analyses the meaning of the equity-efficiency trade-off framework in the context of the ongoing debate regarding the reform of the German income-tax system. Schmoller's and Wagner's contrasting conceptions of income taxation are discussed. The role of the tax law as an instrument of interventionism within the framework of the social market economy, especially through the use of tax incentives, is highlighted. Contrary to Dr. Hansen, the author adopts an Austrian viewpoint and argues that both the (catallactic) efficiency and equity of tax incentives are disputable, especially but not uniquely through their (ab)use in tax shelter constructions.     

Does commitment affect the meaning of fairness?: Commonality and stability of fairness criteria in a political setting

This study explored political fairness criteria in Japan: examining their commonality and stability. Respondents were divided into three groups according to their commitment to the incumbent Government, as measured by neutrality, trust, and respect. Regression analyses revealed that Procedural Fairness was the commonly used criterion in judging the total fairness of the consumption tax. Citizens' commitment affected fairness criteria and their relative weights. Another regression analysis was performed to examine the meaning of procedural fairness. A comparison with our previous study (Takenishi and Takenishi, 1990) indicated that the procedural fairness criteria remained stable: however, voice became a criterion because of the Government's campaign. Results suggested than democratic ethicality, which consists of social values and beliefs, was important.Each author contributed equally.