秘密侦查与侦查不公开之辨

侦查不公开与秘密侦查是有本质区别的。侦查不公开即为侦查过程中所知悉的情况不得向外泄露,其法理基础在于保证诉讼活动的顺利进行、贯彻无罪推定、保障公正审判和保护相关当事人的法益,域外各国都严格控制侦查不公开性。秘密侦查与侦查不公开在性质、要求保密的主体和客体上都是不同的。侦查应坚持适度公开,着重考虑是否会影响实体真实发现诉讼目的的实现、是否会对犯罪嫌疑人的名誉造成不应有的损害、是否会影响公正审判。     

An overview: A new era of tax enforcement – from “big stick” to responsive regulation

Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance.     

Universities and State Policy Formation: Rationalizing a Nanotechnology Strategy in Pennsylvania

Technology‐based economic development programs have become a salient feature of the state policy landscape since the 1980s. While much research exists on the topic, little attention has been given to the processes of policy formation. State programs have moved towards high technology areas emphasized at the federal level over the past decades, and nanotechnology became one of the latest targets. This paper examines the eight‐year process through which Pennsylvania adopted a “state‐wide strategy,” culminating in the Pennsylvania Initiative for Nanotechnology. In this process, programs that responded to the interests of multiple agents came first, and a state policy was formulated after the fact. This pattern of “rationalized policy formation,” as opposed to rational policy formation, may be more common than suspected. Its strengths and weaknesses in this Pennsylvania case are discussed.     

对我国经济转轨过程中产权体制改革的研究

产权制度是经济体制的“硬核”,国家经济转轨面临的根本任务在于如何尽快建起市场经济的体制“硬核”——多主体产权制度。市场经济体制的“硬核”——多主体产权制度建设的滞后带来的局部产权制度真空,造成的社会产权普遍残缺是我国产权制度的基本现状。这种产权普遍残缺对社会、经济带来了严重损害。我国应通过加快政治体制改革和健全完善法制来建立社会主义市场经济的多主体产权制度,顺利完成我国经济的转轨过程。     

程序的多重视角

程序是法学(法律)的一个独立范畴。由于语境不同,中西方对“程序”的理解有较大的差异,国内学者对法律程序进行解释时存在误读现象。完整地认识程序,需要完整的观察视角。只有从人权、法治、民主和经济等多元视角来诠释法律程序的价值和功能,才可能较完整地认识实体权利和程序权利的相互关系。     

中国共产党执政的社会基础拓展要素分析

拥有广泛而强大的社会基础是中国共产党完成执政使命的依靠力量,是党实现长期执政的重要前提。变动的社会背景下中国共产党要促进执政目标的达成,就必须努力赢得最广大民众的情感支撑和执政认同,持续不断地拓展和扩大社会基础。而其中的影响或制约要素包涵了多个层级和维度,它们共同交织在一起,纳入到现代政党政治运作的指标体系当中。深入分析和研究这些要素,对于中国共产党有效实现社会整合、重塑政治权威意义巨大。     

析虚开增值税发票的有关问题及侦察方法

新税制出台后,犯罪分子为牟取暴利,瞄准制度漏洞和管理缺陷,利用巧妙的作案手法和"技术"处理,大量虚开增值税专用发票,严重危害国民经济。文中针对该类犯罪案件的作案手段、特点,结合我国目前面临的侦办该类案件时的一般困难,提出了预防和减少该类犯罪的几点建议。     

海事审判助推滨海新区功能发展的思考

随着滨海新区开发开放的不断推进,功能定位的不断拓展,对外开放的不断扩大,一些新的政策陆续推出,对海事司法提出了更高的要求和期待。为更好地服务滨海新区开发开放,文章以海事审判的价值追求和职能定位为切入点,对滨海新区涉海经济的快速发展以及面临的海事司法需求进行了分析研究,提出了司法应对措施,以促进海事司法服务滨海新区职能作用的发挥。     

从范畴化论经济法学范畴

现有经济法学范畴理论框架以经典范畴理论为基础。将经典范畴理论僵硬地移入经济法学范畴理论的构建过程,存在逻辑缺陷与语境不适的困境,已造成经济法学范畴理论众说纷纭的局面。反思此种问题,可将语义哲学中的相关范畴化理论作为分析工具,对经典范畴理论、原型范畴理论、家族相似性理论在经济法学范畴理论的范畴化过程中的作用进行比较,在统一经济法学范畴理论问题时,应维护经典范畴论的客观性,兼容原型范畴论、家族相似性理论的社会性与建构性,把超拔的逻辑从先前抽象的高度降低到历时和共时的社会语境中,有助于得出科学的结论。     

浅析毛泽东的政治建设思想

毛泽东作为我国一代伟人,为后人留下了丰厚的精神遗产和巨大的物质遗产。精神遗产主要是指毛泽东的人格魅力和毛泽东思想。毛泽东的政治建设思想对于我们今天的改革开放仍然具有重要的指导意义。