罗马人的税赋——从起源到戴克里先登基

本文力图开拓罗马公法之一的罗马税法新领域,分析了罗马人承受的公共负担的类型,他们承担的直接税和间接税,以及罗马法中国税和地税的划分,得出罗马人的税负不重的结论。进而探讨罗马国库收入的税外来源,最后质疑了罗马人"螺丝钉论"。     

环境污染、集体抗争与行动机制：以长三角地区为例

长三角地区环境污染引发的集体抗争事件说明,任何一种抗争事件的发生不仅包含内在机理：道义先占、利益影响、行动联盟和政治机会结构,还包括行动机制：触发机制、动员机制、扩散机制和回应机制。抗争事件将政府卷入其中,考验政府预防和化解此类事件的能力。政府可以从事件发生的基础性机理和情境性机制的不同环节人手,建构一套治理集体抗争事件的完整有效的框架模式。     

Environmental crime prosecutions in Ireland, 2004–2014

Despite increased interest in environmental crime and green criminology, few studies address the use of criminal penalties in response to environmental crimes. A handful of published examples employ data from the United States or the Flanders court system, and little is known about how other nations punish environmental violations. Addressing this issue, the current study examined the use of criminal environmental penalties in Ireland from 2004 to 2014. Few criminal environmental cases (N = 147) and few environmental offenders (N = 154) were represented in these data over time. Consistent with the expectations of green/environmental crime researchers, mean penalties for environmental violations, which in Ireland only include fines and investigative cost recovery penalties, were rather small. Unlike in the US or Flanders, the majority of offenders were corporate offenders as opposed to individuals. Contextual factors related to Ireland’s economy, history and use of criminal sanctions should be used to interpret these factors, and prevent generalising from these data.     

Understanding Regulatory Governance in Northeast Asia: Environmental and Technological Cooperation among China,Japan and Korea

After the early 1990s, the wave of regionalism covered broader areas in the world, and Northeast Asia, which had weak regional cohesion largely due to history-oriented animosity, gradually developed initiatives for regional cooperation since the late 1990s. This article seeks to address why and how China, Japan, and South Korea have pursued regional cooperation by relying on the concept of ‘regional governance’. It advances two arguments. First, the governments of China, Japan, and South Korea have identified the avoidance of risk from uncertainty as a major objective of promoting trilateral cooperation in specific functional areas. Second, they have gradually intensified the harmonisation of regulatory frameworks in the cooperative process in collaboration with non-state actors. The article examines the arguments by tracing the evolution of trilateral cooperation in environmental protection and information technology (IT) development.     

An Economic Analysis of a Swedish Environmental Liability Case

A High Court case illustrates Swedish legal reasoning. The case extends the use of strict liability, although the main liability rule is negligence. The aim of the paper is to show the usefulness of the economic analysis in a practical case. The case concerns liability for damages caused by a leaky, hot-water pipe. The defendant maintained that it should not be held liable because it had not acted negligently, and the district court and the court of appeals supported the defence. Nevertheless, the High Court decided on strict liability. The High Court used a line of argumentation that, partly and implicitly, may have been economically correct. However, the precedence was most limited and unclear. Given an explicit goal of economic efficiency, the precedence would, in this simple and straightforward case, be that strict liability should prevail where the cause is unilateral and the injurer is able to cover and/or insure the loss.     

WTO的"游戏规则"与中国税制改革

WTO是当今世界上唯一管理多边贸易以促进贸易自由化的国际组织。加入WTO,将直接影响并促进中国税制改革的进程。     

关于我国开征社会保障税的分析

我国社会保障制度存在着诸如覆盖面小、征收力度不够、基金管理制度不健全、政策不统一等问题,难以保证筹集社会保障收入的需要。文章对开征社会保障税进行分析,认为开征社会保障税,完善社会保障筹资方式,应成为当前我国社会保障制度改革与完善的突破口。     

非营利组织营利活动及其收入的税法规制——制度比较分析的视角

本文通过中外理论及法律法规比较,揭示了非营利组织的基本特征,即非营利组织是具有组织性、非利润分配性、民间性、自治性和志愿性的组织。同时,为了扩大收入来源,保证非营利组织的可持续发展,国家应在附加有关限制条件的基础上,允许非营利组织开展营利活动。与此同时,需采用不同标准划分非营利组织营利收入的来源和用途,针对不同类型的收入设计不同的税收优惠政策,从而达到鼓励社会力量兴办公益事业、促进市场公平竞争的目的。     

我国环境行政诉讼原告资格刍议

我国目前的环境行政诉讼制度及实践存在许多问题,原告资格狭窄是其中一个非常重要的原因。这一原因导致了环境行政起诉权严重受到限制,缩小了对环境行政行为的司法审查范围。完善之法是从对传统行政诉讼理论和制度的修正及我国国情出发,逐步放宽对环境行政诉讼原告资格和起诉权的限制。     

韩国环境会计的发展及其启示

环境会计是开展环保活动的一个有效工具。实施环境会计有利于促进企业加强环境管理,提高环境业绩,提升企业形象,增强竞争优势,也有利于提升企业和公众的环境意识,对落实科学发展观、发展循环经济、实施可持续发展战略和建设和谐社会十分重要。韩国是目前亚洲环境保护工作做得很好的国家之一,其环境会计的发展也有较明显的特色。韩国的经验表明,企业重视环境信息,不仅有利于提高企业的经济效益和环境效益,而且具有明显的社会效益,推进了环保型社会建设的进程,也给我们提供了有益的启示。