Tax Evasion and the Role of the State Actor(s) in Bangladesh

Little attention has been paid to tax evasion in developing countries due to a lack of data. This article addresses this lacuna by investigating the tax evasion practices and finds significant increases in tax evasion in Bangladesh. The study makes a major contribution to the literature in tax evasion, and indicates that the norms of state actor(s) (i.e. the National Board of Revenue–the sole tax authority in Bangladesh) lie in the interests of politicians and the continuation of corruption. The legitimacy of the state actors in this case means that they act as facilitators for increasing tax evasion practices. Therefore, the current system has endured remarkably robustly to date, and coercive isomorphism is indeed needed in the institutionalization process.     

The Charity Law: a Lever in Need of a Fulcrum

The Charity Law is a promotive law with the legislative intent to “develop charity cause”. It adopts the concept of “wide charity”, covering a broad area of philanthropy, including public fundraising, non-cash donation, charitable trust, information disclosure and transparency, and the promotion policies, which show the higher legislation level and high sense of involvement. However, without convergence with tax law, the essential concept of “charity” in The Charity Law may lack substantive legal connotation, pulling the promotive legislation intent into a vacancy or awkward situation called “chicken ribs”. To make The Charity Law enact as a promotion lever to charities, tax law revision is needed to clarify the tax-exemption implication for organizations, who in turn should improve their own cognition of public charity, and meanwhile, the legislative coordination inside the legislation system is necessary.     

Tax Innovation or Excise Duty in Disguise? Deviations and Distortions in Value-Added Tax in Bangladesh

The article examines and analyzes the nature of deviations and distortions in the VAT system in Bangladesh. The article argues that the Bangladesh VAT introduced in 1991—with a view to maximize tax revenue by broadening tax base and curbing tax evasion while simplifying the process—has deviated significantly from standard and international best practices. It further argues that most of the deviations have their roots in the excise system of taxation that VAT has replaced and, while some of them produce ad hoc benefits in terms of generating revenue and easing compliance, most of them, besides eroding the coherence of the tax system, defeat the core principle of VAT—self assessment. The article concludes that if the process of adulterating VAT with so many ingenious adaptations and deviations is allowed to continue, the objective of VAT to evolve as an efficient tool for maximizing revenue will remain elusive.     

金融危机后世界一流大学财政经费来源的结构变化及启示

本研究对USNEWS2013世界大学排行榜排名前30位的10所大学从2007年到2013年的财政经费收入结构进行了统计分析,结果发现学费以及政府投资在世界一流大学的财政经费中所占的比重不断下降,而社会捐赠收入以及销售与服务收入所占的比重持续上升。这启示我国一流大学要减少对学费以及政府投资的依赖,不断推进大学办学经费来源的多元化;重视大学销售与服务创收能力的提升;拓宽募捐渠道,提升大学的募捐效能;并在充分挖掘原有经费来源潜力的同时,不断创造新的经费增长点。而政府要持续加大对一流大学的投资,并为其募捐提供制度保障和政策激励。     

变革与转型:宋代“别籍异财”法的时代特色、成因及意义论析

宋代"别籍异财"法鲜活的时代特色为:由唐及宋初的妇女奁产不在兄弟财产析分之列,发展到北宋仁宗时的非因父祖财产及因官自置财产,不在论分之限;由唐及宋初的父母服阕后的合用析户,发展到北宋中前期的父母葬后即可辄析家产;由唐及宋初的父母主持不脱离户籍的"生分",发展到南宋时期的父母在世,兄弟之间的完全"别籍异财";由唐代对"别籍异财"者的严禁与刑罚,发展到宋代对"别籍异财"者的逐渐认同与宽容。宋代"别籍异财"法特色的生成不仅与家庭个体的财产权利意识高涨、已婚妇女的推动有关,更与家产争讼有关;其嬗变历程无疑为我们深刻认识宋代法律的近世化转型提供了一种崭新的视角,亦昭示了法律须随社会变动而变动的法律哲理。     

我国税权研究的实践论问题探讨

"税权"研究已经成为我国税法研究的一条主线,但目前这一研究领域仍停留于定义的纷争阶段。要进一步深化税权领域的研究,我们必须在研究方法上另辟蹊径。税法实践论研究是以租税的法解释论、立法论所进行的研究,属于法律学或实用法学的领域。实践论不仅能够起到尽力维护纳税者人权的作用,而且以其为基础的税收债务关系说对税收权力关系说也是一大抑制。税法实践论研究在我国最突出的表现就是税法解释学的兴起,但无论是在纯粹税法学还是在税法解释学方面我国都还存在着实践论的误区。而进一步深化税权研究的一条行之有效的途径就是以税权法权论为基础展开税权的实践论研究。     

The family planning service and the pill in Geneva (1965–1980): a step towards women's emancipation?

In 1965, a family planning service was created in Geneva which aimed at spreading information on contraception. This article focuses on the attitude of the centre vis-à-vis the new contraceptive methods, especially the pill, and puts it in perspective with other voices, such as those of feminists. In order to address the question of women's emancipation, it relies on the archives of the family planning centre and of the Women's Liberation Movement of Geneva. The centre's pedagogical discourse about contraception focuses on stable couples and a rational attitude towards reproduction and family planning. It reflects the dominance of medical theories in the field of sexuality in Geneva during this period. The author suggests that the centre's approach to contraception contributed to the diffusion of a new contraceptive norm by combining contraceptive information with messages concerning the proper type of relationship, the state of mind and even the feelings with which contraception should be associated. The sources, however, also suggest a gap between the messages delivered and actual uses made of the centre. While maintaining a conservative and normative discourse, the family planning service nevertheless gave women the possibility to increase their autonomy.     

Social,environmental and economic sustainability of Kazakhstan: a long-term perspective

This paper explores the evolution of Kazakhstan's development through an analysis of population trends, infant mortality, air emissions, water management, oil production, income, cost of living and average salary. The longitudinal data analysis demonstrates that the development of Kazakhstan during the Soviet period was far from sustainable in terms of uncontrolled environmental pollution. Time-series analysis illustrates that the 1990s transition to the market economy temporarily eased environmental degradation but also brought about initial socio-economic disarray and decline in living standards. Further support for rural areas and economic diversification is needed to move away from Kazakhstan's heavy reliance on mineral resource extraction to a more sustainable path of development.     

Individual-Level Data on the Victims of Nepal’s Civil War, 1996–2006: A New Data Set

This article introduces individual-level microdata on victims of violence in Nepal’s civil war (1996–2006). The data being presented in this study are unique in that they are a census—not a sample—of the known population of victims for which information could be collected. The unit of analysis is the individual victim, and the data provide information on: whether the victim was killed, injured, or disappeared; the districts and villages where they were targeted; their permanent home addresses; the circumstances of the attack (combat, extrajudicial, etc.); socioeconomic information; whether they had any affiliation to rebel groups or other political parties; identification of the perpetrator; and whether the victim was considered to be a government or Maoist informant. After describing the data, an application of the data is performed and some preliminary findings are discussed on the differences in targeting behavior between the government and the Maoist rebels.     

Affordable Homeownership: The Incidence and Effect of Down Payment Assistance

Using data from a panel study of low- and moderate-income homeowners, we assess the determinants of the use of several types of down payment assistance and the effect of using assistance on mortgage performance. Although we find differences in reliance on types of assistance, we find no difference in mortgage performance between those who used assistance and those who did not. Based on these findings, we urge caution in imposing down payment requirements that disproportionately restrict access to mortgage credit.