税收结构改变的长期影响与转型特征

提高直接税比重是优化我国税制结构和调节收入分配的重要实现途径，但可能同时对经济增长和社会福利产生影响。当政府降低消费税，如果维持长期总税收不变，那么不管是提高工资收入税税率还是资本收入税税率，经济中的资本积累和生产规模都会有一定程度的缩减；从长期看，提高直接税比重会降低消费者福利，但是转型过程中可能会有部分代际受益。相比于提高资本收入税，提高工资收入税税率在长期给经济增长和消费者福利带来的负效应更为明显。     

司法改革方法论的反思性整合——一个实践理性的视角

在全面依法治国的时代背景下,司法改革的推进需要在实践理性的指导下,通过新的方法论体系来予以重新解读和把握。当下司法改革的方法论面临价值理性缺失、工具理性误区和理论范式失衡的现实困境,需要在问题导向的基础上,借鉴和利用多种社会科学方法,透过多种视角探讨如何认识改革、如何推进改革、如何评价改革,在实践建构中实现方法体系的反思性整合。以"制度化的社会回应型司法"为基本目标,协调价值理性与工具理性的冲突,统合国家治理的实践逻辑与法治的价值逻辑,统筹推进司法制度的改革和构建。     

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

统筹各类编制资源的改革方向和政策建议

统筹使用各类编制资源,是新时代机构和行政体制改革的重要方向。本文首先分析了编制分类的内容构成、不同类型编制的管理权限、编制总量控制的政策约束,进而对编制分类管理的效应及带来的问题进行了综合性分析。接着,追踪梳理当前地方统筹使用各类编制的最新探索和创新。在此基础上,从跨类别、跨部门、跨地域、跨层级四个维度,提出编制统筹管理改革的思路和政策建议。     

高职高专英语教学改革亟待解决的问题

随着经济全球化进程的加快，我国高职高专英语教学改革已迫在眉睫。然而，高职高专英语教学改革又是一项系统工程，涉及教学工作的方方面面，需要从上到下共同不懈的努力。教学目标定位不合适，教学手段不现代化，教学管理不到位，师资队伍问题不解决，高职高专英语教学改革这壶温水一时还难烧开。     

A New Nationalism for a New Era: The Political Ideology of Mexican Neoliberalism

The structural economic reforms justified by neoliberal ideas that transformed Mexico's statist political economy in the 1980s posed a direct challenge to the nationalism inherited from the revolutionary era that had long served to legitimise the interventions of the social state. This article examines the strategy adopted by the administration of President Carlos Salinas de Gortari (1988–1994) to reconcile the rival ambitions of neoliberalism and nationalism and its reasons for doing so. It does so by examining ideas concerning the state, society and the individual found in writing and speeches published in political organs and the press during this period.     

廉政文化和先进家庭文化契合的长效机制探讨

反腐倡廉,理论指导和观念创新先行。追求廉政文化与先进家庭文化的契合,必须创新载体,采用多种途径;同时移植、借鉴国外在反腐败方面的有益经验,多元联动、综合整治,系统推进,建立长效机制,为构建和谐社会提供良好的政务、法制、体制环境与保障。     

我国卷烟消费与卷烟消费税调控

卷烟消费与卷烟消费税是关系到国民健康与国家财政收入的大事。本文分析了我国卷烟消费与卷烟消费税现状以及面临的挑战，并提出了卷烟消费税改革的建议。     

坚持和发展职代会制度的几点思考

职代会制度是推进企业实行民主管理和民主监督的基本制度。企业改制后,同样应该得到坚持和发展。工会应当适应形势,充实和调整职代会的职能,正确处理与股东大会、董事会、监事会的关系,切实发挥职代会的应有作用。     

二十世纪八十年代中后期以来英国工党的改革及其对提高我党执政能力的启示

反省和调整后的英国工党开始重新崛起,对我们加深对当代资本主义的认识,进而对探索新的历史条件下如何提高我党的执政能力能问题,有很大的启示作用。