社会资本：农村基层公共服务供给体制创新——以汕头市C村为例

随着税费改革的完成,农村追入後农业税收时代。大多数乡镇基层政府陷入“财空、责大、权小”的治理困境,其提供公共服务能力追一步弱化。因此,如何克服国家制度的有限性,发挥体制外精英提供公共服务的积极性,成了我们研究的课题。汕头市C村农村公共服务的成功做法一政府与社会力量借助社会资本合作互动,增加公共服务供给总量,对其他农村地区公共服务的提升具有借鉴意义。     

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.     

弱势群体社会资本缺失的因素分析

社会资本缺失既是弱势群体的重要特征,又是其弱势地位形成的重要因素。弱势群体的社会资本缺失主要表现在资本因素、结构因素、文化因素、制度因素及组织因素等几方面。     

公共财政体制改革与和谐社会建设

财政体制的完善程度直接决定着政府化解冲突、稳定社会的能力。当前我国所面临的各种突出的社会矛盾,其背后往往都能找到财政体制缺陷的影子。从财政收入和财政支出等方面完善公共财政体制,是缓解社会矛盾与冲突、构建社会主义和谐社会的重要制度条件。     

The Tennessee Slave Code

Abstract

Numerous studies have found evidence of racial discrimination in the imposition of the death penalty, particularly in the South. In this article, the authors posit that the legal antecedents of modern discrimination in capital cases are found in the codified rules that governed slavery. Using the capital punishment provisions of the 1858 Slave Code of Tennessee, the biases inherent in the laws of the Old South are documented. The discriminatory practices that blacks faced both as victims and offenders under the slave codes are linked through historical analysis and conflict theory to the current discriminatory practices documented by modern death penalty research.     

环境保护信托--环保资本运营的新亮点

环保信托是环保资本运营的新亮点。将环保与信托两者有机地结合起来,环保市场可以得到信托业的大力支持和严格规范,从而保证其良性发展。这主要因为信托具有提高环保资本运营效率的功能。环保信托的创设主要是利用信托的增值功能、保全功能、融资功能和避税功能。     

我国资本系相关法学问题初探

资本系是我国资本市场中新出现的现象。它具有五大法律特征。其法学概念可以概括为:在资本市场中以资本为核心或联系纽带形成的,具有关联或潜在关联关系的上市公司群体。资本系对我国资本市场的影响越来越大,而且对现行公法、私法制度产生强烈冲击,因此,资本系问题具有重要的法学研究价值。     

WTO视角下我国税收犯罪立法面临的挑战及发展态势

中国加入WTO,对现行税制的冲击无疑是巨大的.由此而引致的税收犯罪是新型的和复杂的.也使我国的税收犯罪立法面临着严峻的挑战.如何从容应对挑战并准确预测税收犯罪立法的发展态势,让刑法的公正内涵与保护外延,在WTO规则面前获得淋漓尽致的发挥,这是摆在法律工作者特别是刑事立法工作者面前的一项十分重要而又紧迫的任务.     

电子商务对国际税法的挑战

网络促进了全球化电子商务的迅速发展。电子商务的出现,无疑为人们提供了新的商贸空间和商机,但它所引发的税收问题也是不容忽视的。电子商务的新特点使税收的传统控管手段失灵。我国应建立新的税收征管体制,以应对电子商务带来的新挑战。     

俄国石油业的发展与外国石油资本

19世纪后期到20世纪初,俄国石油业在先发性与相对滞后性的矛盾中发展。先发性指俄国是世界石油工业发展较早的地区之一;相对滞后性指与美国相比,俄国石油业在组织方面存在着差距。俄国因其石油资源丰富、利润丰厚成为国际石油资本角逐的场所。俄国外有美国石油资本的竞争,对内则引进欧洲石油资本。以诺贝尔公司为代表的欧洲石油资本不仅资金雄厚、技术先进,还得到俄国政府的支持。欧洲石油资本既推动了俄国石油业的发展,但又并非总能与俄国保持利益上的一致。