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.     

A view from the policy community: a new strategic narrative for Europe?

ABSTRACT

Reflecting on the results presented in articles in this special issue, European leaders should take greater account of external perceptions in crafting the European Union's strategic narrative and guiding its actions. Failure to do so has impaired external policies like the Euro-Mediterranean Partnership, the European Neighbourhood Policy and Eastern Partnership. Leaders emerging from the Arab uprisings perceived the EU as complicit with their countries’ former anciens régimes and Russian leaders see EU support for democracy and the market economy in former Soviet states as duplicitous and instrusive. Awareness of such perceptions should be filtered into EU decision-making, without validating views that European officials and diplomats consider misleading.     

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.     

Articulating the threatened suffragette body: suffragette embroidered cloths worked in Holloway Prison, 1911–1912

ABSTRACT

In public archives there are a number of hand-embroidered cloths worked by suffragettes incarcerated in Holloway Prison between 1911 and 1912. Denied political status, some of the embroiderers used the hunger strike as a political tool and were forcibly fed. In this paper the embroideries are reframed as material and discursive evidence of suffragette prison experiences. The material narratives of the embroidered cloths are traced, drawing on a dialogue between critical theory, material object enquiry, practice as research and the work of contemporary textile practitioners. Embroidering by suffragettes is explored as an embodied and situated ‘thread act’ that materialised the making of networks, the need for protection of the body and mind, the powers and dangers of boundary crossing, and proto-political thinking.     

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.     

新媒介技术下中国政治传播的改变及应对

在新媒介时代,网络空间成为政治传播线上宣传的公共领域,新媒介技术成为不断推动这个领域创新发展的重要力量。新媒介技术下的政治传播格局发生改变,政治传播主体更加多元,政治传播方式更加多样,政治传播的问题也逐渐凸显。转变传统公共政治传播观念,以新媒介技术为支撑,传播优质内容,寻求与公众的政治共识,建立公共传播与公众传播的多向互动格局,增强公众对政府的信任度,能够对新媒介技术下政治传播生态的健康发展产生积极作用。     

物业法律责任界定及解决合同纠纷的建议

廓清物业服务范围及维修责任的边界对于减少合同纠纷具有重要意义。排污管道责任归属问题的背后是物业服务意识差,管理方法落后、物业服务合同部分内容不合法以及利益的驱动。建议细化地方性物业管理条例实施细则;规范、细化、宣传物业服务合同;加强物业制度建设;修改排污管道设计;房地产开发企业与物业管理分离,严格招投标制度选聘物业;加强物业监督。     

新时代中国特色社会主义语境中的服务型政府建设

党的十九大报告中已经明确提出了要大力加强“建设人民满意的服务型政府”,为此,新时代中国特色社会主义对服务型政府建设提出了新的建设要求与总体目标。从新时代的语境中加以分析,发现如今服务型政府建设还有许多不满足新要求的问题,主要体现在政府的服务范围、服务理念、服务主体和服务供给机制等方面。针对上述几方面存在的问题,可以从明确服务边界、牢固树立服务行政理念、加强服务队伍建设、形成以人民需求为导向的公共服务供给机制等方面来加以探讨。     

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。