论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

Harming America: Corporate Crime in a Context of Deregulation

ABSTRACT

Like many Republican presidential candidates before him, Donald J. Trump campaigned on a pro-business, anti-regulation platform, and since his election in November 2016, he has directed his administration to move forward with deregulation in many arenas, including consumer financial protections, environmental controls, and workplace safety among others. Past efforts to roll back regulations governing certain industries, such as the savings and loan and the mortgage industries, have had harmful consequences for the general public or for specific interest groups. In this study, we review what the Trump administration has accomplished with regard to deregulation to date. Then, based on past deregulatory fiascos, we theorize the harmful collateral consequences that may result from this most recent swing of the regulatory-deregulatory pendulum.     

Psychopathy and Female Gender: Phenotypic Expression and Comorbidity; A Study Comparing a Sample of Women Hospitalized in Italy's Maximum Security Facility with Women Who were Criminally Sentenced and Imprisoned,

Various studies have shown that women with psychopathy tend to commit crimes that are less violent than those of psychopathic men. The present study was designed to address the influence of psychopathy on the crimes committed by female offenders. A national sample of female offenders found NGRI or of diminished responsibility and at risk for criminal recidivism (OPG patients) was compared with a sample of female offenders who were convicted and imprisoned. Results of this comparison between the two groups of female offenders indicate that psychopathy is a transversal psychopathological dimension which may or may not be associated with other mental disorders. In both samples, the most commonly reported offenses among women with high PCL‐R scores were minor offenses, not particularly violent, but they appear to be related to typical psychopathic features such as superficial charm, pathological lying, and manipulation.     

Defenders of Freedom or Perpetrators and Facilitators of Crimes? Beyond Progressive Retreatism in the Trump Era

ABSTRACT

Heavily influenced by broad definitions of crime developed by a few pioneering critical criminologists, the main objective of this article is to provide evidence showing that the current Trump administration is a regime that commits crimes of the powerful and facilitates some types of interpersonal violence in private places. Special attention is devoted to direct and in-direct state-perpetrated violent crimes against women.     

大数据时代日本个人信息保护法探究

个人信息本来是极其隐私的事物,在大数据时代却时刻处于"裸奔"状态,时刻面临被侵犯的风险。特别在新冠肺炎疫情防控中,大数据技术发挥了重要作用,个人信息保护再次引起关注。整体而言,日本个人信息保护法以"个人优先"与"公共优先"的宗旨博弈为出发点,以"个人信息"的概念界定为基础,以个人信息权的保护为核心,以个人信息保护机构的独立设置为落脚点,为个人信息的保护奠定了基础。我国应当积极行动起来,尽快颁布《个人信息保护法》,助力大数据时代个人信息保护和数字经济的发展。     

基于信息生命周期理论的疫情谣言治理之路

从2003年非典型肺炎疫情到如今全球肆虐的新冠肺炎疫情,每次疫情的爆发都会引发各类谣言甚嚣尘上。疫情谣言危害极大,然而目前如何对其进行治理的研究成果却较少。本文尝试将信息生命周期理论引入疫情谣言治理领域,力图找出疫情谣言生命周期的关键运动影响因素,以此为基础分析疫情谣言治理过程中存在的问题并提出相应的对策建议,希冀能为我国疫情谣言治理提供理论参考。     

What do forensic analysts consider relevant to their decision making?

In response to research demonstrating that irrelevant contextual information can bias forensic science analyses, authorities have increasingly urged laboratories to limit analysts' access to irrelevant and potentially biasing information (Dror and Cole (2010) [3]; National Academy of Sciences (2009) [18]; President's Council of Advisors on Science and Technology (2016) [22]; UK Forensic Science Regulator (2015) [26]). However, a great challenge in implementing this reform is determining which information is task-relevant and which is task-irrelevant. In the current study, we surveyed 183 forensic analysts to examine what they consider relevant versus irrelevant in their forensic analyses. Results revealed that analysts generally do not regard information regarding the suspect or victim as essential to their analytic tasks. However, there was significant variability among analysts within and between disciplines. Findings suggest that forensic science disciplines need to agree on what they regard as task-relevant before context management procedures can be properly implemented. The lack of consensus about what is relevant information not only leaves room for biasing information, but also reveals foundational gaps in what analysts consider crucial in forensic decision making.     

实质的犯罪概念比较研究

在刑法学、犯罪学等刑事法学理论体系中,研究犯罪概念具有十分重要的意义。对犯罪概念可以划分为两种类型:一种是实质的犯罪概念,另一种是规范的犯罪概念。在此基础上,文章对英美法系、大陆法系实质的犯罪概念进行了比较研究,指出从历史发展的角度来看,实质意义上的犯罪概念先于规范的犯罪概念,实质的犯罪概念的界定与统治阶级的犯罪观是密切联系在一起的,即有什么样的犯罪观便有与其相应的实质的犯罪概念。     

同种数罪处罚原则新说

数罪并罚问题无论是在刑法学理论上还是在司法实务中都是一个非常重要的问题 ,而同种数罪该不该实行并罚更是刑法学领域争论的焦点之一。目前 ,在司法实务中 ,大多是把其作为一罪从重处罚的。笔者认为 :同种数罪也是数罪 ,将其实行并罚制更有利于打击犯罪、体现罪刑相适应的原则 ,从立法技术的角度来看也更具科学性。     

外国刑法中犯罪成立要件的实质化

罪刑法定主义应当是形式与实质的统一,以此为基础的犯罪概念和犯罪成立要件也必然具有形式与实质的内容。不同法系的国家实现犯罪成立要件实质化的途径各有千秋。