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.     

CSR and social conflict in the Brazilian extractive sector

ABSTRACT

Corporate social responsibility (CSR) is an important means to address conflicts, support local development and build trust between businesses and civil society. Yet CSR often fails to live up to its ambitions and can even exacerbate conflicts between companies and communities. In this article we consider how changing CSR strategies over the past four decades between Brazilian company Vale to Norwegian company Hydro have fomented or mitigated company–community conflicts in Northern Brazil. We find that paternalistic and philanthropic approaches of Vale over time led to deep resentment and mistrust due to underdevelopment and environmental damages. Moreover, while Hydro’s more modern CSR strategies sought to deepen community engagement and build legitimacy, the company has struggled in addressing the legacies inherited from Vale and past and current civil society grievances. The case suggests that even forward-thinking CSR approaches are vulnerable to failure where they prioritise business risk over community engagement, neglect to account for past legacies in areas of operation, and fail to create a shared vision of future development. It suggests that EI companies should both understand and engage with their social and environmental impacts in the past, present, and future and create shared economic benefits in the short and long term in order to address social conflicts.     

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.     

An analysis of the fundamental tensions between copyright and social media: the legal implications of sharing images on Instagram

ABSTRACT

Copyright is inherently intertwined with the development of technology and none more so than the advent of the Internet and sharing technologies. More recently, social media platforms have become the latest challenge for copyright law and policy. This article builds on the literature that recognises the underlying conflict between copyright and social networking sites (SNSs); namely that the basic implication of copyright is the restriction of copying, whereas the ethos of social networking is the promotion of sharing. In particular, this article focuses on the disparity between the restricted acts of copying and communication to the public under copyright law and the encouragement of sharing on SNS Instagram. In doing so, it contextualises the debate surrounding copyright and social media and provides an understanding of the legal implications of using Instagram. As such this paper analyses (1) the infringement of copyright protected work on Instagram, and (2) the user-agreement and licensing of copyright material on Instagram. This study concludes that the disparity between the principles of copyright and social media lead to confusion and vulnerability of users. Therefore, it is suggested that Instagram should better inform its users of the implications of sharing third-party content as well as the terms of its user agreement. This could be done by implementing a copyright strategy, which includes a notice and takedown system as well as investing in producing educational content for users. Perhaps SNSs, such as Instagram might be more motivated to take steps to recognise intellectual property rights if they were considered Internet Services Provides such as YouTube.     

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.     

‘Let's Win this Game Together’: Children's Rights Violations,Macro‐Securitisation and the Transformative Potential of the 2014 FIFA World Cup in Brazil

Sport's transformative potential is known to support marginalised children, to deal with traumatic experiences and instil positive values; yet hosting mega sporting events (MSEs) can have negative impacts. Drawing on participatory research with favela‐based children during the 2014 World Cup in Brazil, this article argues that MSEs bring a macro‐securitisation of urban life, which causes considerable harm. This paper also suggests that the inclusion of children's voices in advocacy debates can challenge top‐down securitisation and might allow MSEs to foster further positive social transformation. Therefore, juxtaposed with causing harm, macro‐securitisations can open opportunities for children to take action and have their voices heard.     

Mobilising the Periphery: Brazil's My House My Life Programme and the Homeless Workers' Movement

Brazil's Movimento de Trabalhadores Sem Teto (MTST, Homeless Workers' Movement) has grown dramatically in recent years. This growth was partly provided for by the use of a large government housing programme, Minha Casa Minha Vida (MCMV, My House My Life), which allowed the MTST to construct housing for its members and swell its ranks with thousands of new members. Yet some have argued that the MCMV programme used by the MTST may compromise the autonomy of civil society organisations. This article, by contrast, argues that while the MCMV programme encouraged bureaucratic practices, it also helped to promote the cultural politics of the MTST.     

Citizen aid,social media and brokerage after disaster

Abstract

In a crisis, aid providers deliver humanitarian relief across a hierarchy of organisations where influence and capacity map to their scale of operations. On the front lines of crises, ‘citizen aid’ is what small, local and informal groups offer to fellow citizens. These citizen aid groups are well-networked in place and tend to work through longstanding personal relationships. In the Philippines, citizen aid groups frequently support their activities by documenting their work with photos of beneficiaries to solicit donations from within the country and around the world across social media platforms. This paper builds on recent debates on brokerage through a case study of citizen aid in the relief effort after Typhoon Haiyan (2013–2017). Using this case-study approach, we demonstrate how social media has produced novel forms of brokerage shaped by circulating images online. This new kind of brokerage involves a layered network of brokers that both shapes citizen aid efforts and creates new channels for localising aid, enhancing the control of citizen groups in the Global South over aid.     

“党建”与“共建”:形塑基层社会治理格局的双重逻辑——基于杭州市D区的考察

从党的政策表述及当前实践来看,基层社会治理格局的形塑过程蕴含着“党建”与“共建”的双重逻辑。“党建”的出发点是巩固党的组织优势和执政基础,表现为基层组织体系从“有形覆盖”走向“有效覆盖”,进而为引领基层社会治理准备条件。“共建”要求探索“一核多元”的治理模式,既要实现基层党组织对“共建”力量的联结和协调,也要保障多元治理主体的有效参与,同步推进群众自治、社会共治和公共服务。“党建”与“共建”的双重逻辑呈现,亦关联着社会治理研究范式的更新。