Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

Public service ethics,values and spirituality in developing and transitional countries: Challenges and opportunities

Concerns over the unethical conduct of leaders and public officials have led to the renaissance of interest in public service ethics and values. Although national and organizational systems and structures have been instituted to either eradicate or ameliorate unethical behaviours in the public service of countries, the practice still persists with devastating consequences. As one way forward, spirituality has been touted as having the potential of stimulating the moral thoughts of individuals who are dealing with ethical issues, thereby reducing unethical behaviour and generating positive organizational behaviour. Drawing from the perspectives of developing and transitional countries, this special issue empirically examines the extent to which ethics, values and spirituality can reduce unethical behaviours.     

Public Service Motivation Scholarship in Africa: A Systematic Review and Research Agenda

Although several literature reviews have been published on public service motivation (PSM), none of them focused solely on Africa. Adopting a systematic review of the literature, we analyse articles on PSM scholarship in Africa published between 2005 and 2017. We found that authors in African PSM is consistently increasing with their research published in highly ranked peer-reviewed journals. The antecedents and consequences of African PSM are similar to those of Western countries. Finally, respondents of African PSM scholarship are skewed towards “managerist” and students’ perspective. We proposed agenda for African PSM research with four key interest areas.     

基于层次分析法的数字档案馆档案信息服务质量评价体系建构

科学的评价体系是数字档案馆档案信息服务质量评价顺利进行的前提。层次分析法为准确确定评价指标及权重提供了有效工具。文章运用层次分析法确定了数字档案馆档案信息服务质量的评价指标体系,为合理评价数字档案馆的档案信息服务质量奠定了基础。     

城市积水考问政府公共服务能力

城市积水处理是城市基础设施建设的一部分,也是政府公共服务的一部分,更是对政府提供公共服务的能力和水平的考问和检验,面对严竣的积水现状,我国政府唯有强化公共服务能力,完善公共服务体系,才是治理之道。     

论警务活动人权保障与人的本性

人的本性给予人权,并在一定的历史条件下居于一定的经济结构和文化发展中。为了自身的自由生存、自由生活、自由发展以能够真正掌握自己的命运,必须具有人权。警务活动的主客体作为世界的主体,都具有人的一般本质属性。警务活动保障人权必须把警务活动的对象当做自然存在物、社会存在物、意识存在物、主体存在物来把握。     

我国立功制度的缺陷及立法完善

立功制度是一项行之有效的法律制度,在司法实践中发挥了十分积极的作用。但我国现行的立功制度还存在一定的缺陷,给司法实践带来了诸多不便。为了使其发挥更大实效,应及时予以科学完善。     

论和谐视阈中行政法的品格

和谐社会是我们时代的主旋律,促进或实现和谐是行政法学研究与行政法制实践的重要目标.和谐社会时代的到来意味着行政法精神、价值趋向、基本功能及其内在机理必将发生某种程度的转变,这些转变需要引起行政法学界的关注和探讨.     

新时代中国特色社会主义语境中的服务型政府建设

党的十九大报告中已经明确提出了要大力加强“建设人民满意的服务型政府”,为此,新时代中国特色社会主义对服务型政府建设提出了新的建设要求与总体目标。从新时代的语境中加以分析,发现如今服务型政府建设还有许多不满足新要求的问题,主要体现在政府的服务范围、服务理念、服务主体和服务供给机制等方面。针对上述几方面存在的问题,可以从明确服务边界、牢固树立服务行政理念、加强服务队伍建设、形成以人民需求为导向的公共服务供给机制等方面来加以探讨。