Economic Sociology: The Recursive Economic System of J. S. Mill

2005 ◽  
Vol 27 (3) ◽  
pp. 251-281 ◽  
Author(s):  
Amos Witztum
Keyword(s):  
Property Rights ◽  
Economic System ◽  
Income Tax ◽  
Economic Sociology ◽  
Evolutionary Change ◽  
Point Of View ◽  
Economic Variables ◽  
Statics And Dynamics ◽  
Internal Relationship ◽  
Static Point

In a recent paper, R. Ekelund and D. Walker (1996) argue that, “[i]ncentives, utilitarian principles, and the diffusion of property rights are the key to understanding Mill on the statics and dynamics of ‘equity and justice’”(p. 576). Their paper, which deals with John Stuart Mill's views on taxation, reads very much like a modern defense of popular capitalism. From the static point of view, it is imperative not to interfere with the internal relationship between economic variables and thus, distort incentives (proportional income tax). From the dynamic point of view, “inheritance taxes [are] the essential mechanism of an evolutionary change towards an efficiently functioning capitalism” (p. 578, italics added).

scholarly journals Creation of Technical Conditions for Use or Infringement – The Meanders of the Warehouse Keeper’s Liability in Light of CJEU Judgment C-567/18 Coty Germany

2021 ◽  
Vol 52 (3) ◽  
pp. 265-282
Author(s):  
Krystyna Szczepanowska-Kozłowska
Keyword(s):  
Property Rights ◽  
Point Of View ◽  
Literal Meaning ◽  
Property Right ◽  
Third Party ◽  
Property Law ◽  
Industrial Property ◽  
The Absolute ◽  
The Law ◽  
Trademark Use

AbstractOne form of industrial property right infringement is stocking for the purpose of offering or marketing. This form of infringement appears both in EU legal acts on trademarks or designs, as well as in national regulations, including those concerning patents. What is specific to stocking when compared to other activities comprising the stipulated exclusivity of the holder of industrial property rights is the fact that the literal meaning of “stocking” does not explain whether the infringing party or the warehouse keeper is the entity that places the goods in storage. The structure of industrial property rights as absolute rights would theoretically permit the view that the law is violated by both the entity that accepts the goods for storage and the entity that places such goods in storage. To determine if there is an infringement, it must be established what the goods being stocked are further intended for. It is not without significance that the finding of an infringement of industrial property rights does not depend on fault or awareness. From the point of view of the industrial property law regime, it is difficult to find arguments against this understanding of infringement by stocking. Since the offeror of goods infringing industrial property rights may be held liable even if the goods have not yet been manufactured, it is conceivable that the entity accepting such goods for stocking is also liable. This interpretation of the concept of stocking would certainly correspond to the absolute nature of liability for infringement.In a recent judgment the CJEU confirmed that the warehouse keeper who, on behalf of a third party, stores goods which infringe trademark rights only creates the technical conditions for trademark use by this third party provided that the warehouse keeper is not aware of that infringement. The CJEU also confirmed that only the person who decides about the purpose of storing the goods can be treated as an infringer. However, the CJEU did not respond to the question regarding whether the warehouse keeper could be treated as an infringer if it pursues the aims of storing the goods at the request of the entity that put the goods into storage.

Respon ASEAN Terhadap Mundurnya India Dari Kerja Sama Regional Comprehensive Economic Partnership (RCEP)

2020 ◽  
pp. 183-202
Author(s):  
Raden Maisa Yudono ◽  
Wiwiek Rukmi Dwi Astuti ◽  
M. Chairil Akbar Setiawan
Keyword(s):  
Comparative Advantage ◽  
Economic Cooperation ◽  
Point Of View ◽  
Geographic Proximity ◽  
Strategic Partner ◽  
Business Interests ◽  
Political Conditions ◽  
Economic Partnership ◽  
Regional Comprehensive Economic Partnership ◽  
Static Point

Regional Comprehensive Economic Partnership (RCEP) is a cooperation framework formulated by ASEAN and 6 strategic partner countries and is the first proposal in ASEAN history to discuss comprehensive economic cooperation. RCEP is ASEAN's effort to strengthen its position as regional aktor in the Southeast Asian. RCEP negotiations underwent changes during India's decision to withdraw from the RCEP negotiations, which prompted ASEAN to respond to these developments. This study fokuses on response taken by ASEAN to India's decision to withdraw from the RCEP negotiations. The concept used is soft regionalism which emphasizes geographic proximity, historical relations and the comparative advantage of the region. Soft regionalism is driven by not only by economic and business interests, but also market interests that become the energy of soft regionalism in Asia. This concept is functioning well because it conforms to the pragmatic Asian political conditions. The findings of this study is that ASEAN cannot be separated from the concept of soft regionalism in which it has been running, and still sees all changes through static point of view. ASEAN needs to make new breakthroughs in realizing comprehensive cooperation in the region.

CONCEPTUAL DIRECTIONS OF THE TAXATION THEORIES DEVELOPMENT THROUGH THE REALIZING PRISM INTERESTS OF THE STATE AND TAXPAYERS

2021 ◽  
Vol 7 (1) ◽  
pp. 188-204
Author(s):  
Yulia G. TYURINA ◽  
Kristina A. BANNOVA
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Point Of View ◽  
Theoretical Point ◽  
Personal Income Tax ◽  
State Budget ◽  
Theoretical Understanding ◽  
Direct Taxation ◽  
Wide Range

Nowadays, direct taxation of personal income is used in almost all countries of the world, and to this day there are various changes that shift the share of revenue from these taxes towards increasing the state budget. The significance of the personal income tax in economic policy is also due to the fact that it affects the interests of almost the entire population of the country. A variety of disputes constantly arise around the personal income tax, which can be explained by a wide range of taxpayers in various social strata. The ongoing transformations in the tax area predetermine the construction of the individuals taxation fair system as the fulfillment of one of the conditions for improving the living standards of the population. The relevance of the study lies in the need to reform the tax system in Russia, namely, the taxation of personal income, in order to implement the principle of social justice, as well as to satisfy the fiscal component of this tax, respectively, to fulfill the interests of participants in tax relations. The purpose of the article is a theoretical understanding of the conceptual directions of the taxation theories development through the prism of realizing the interests of the state and taxpayers in the taxation system of personal income. The subject of this research is the set of economic relations between the state and individuals, formed in the process of taxation of personal income in Russia. The methodological basis was the conceptual provisions of the theories of taxation, scientific methods and methods of analysis. The scientific novelty of the work lies in the fact that the results of the methodological analysis of the taxation theories development through the prism of realizing the state interests and taxpayers will make it possible to solve from a theoretical point of view the issue of interests balance achieving of all parties, which will contribute to the development of practical measures to achieve a decent standard of living for the population.

scholarly journals Pyott case: A lasting deposit for our tax heritage

2019 ◽  
Vol 19 ◽  
pp. 47-70
Author(s):  
A C Engelbrecht ◽  
G K Goldswain ◽  
A Heyns
Keyword(s):  
South Africa ◽  
Income Tax ◽  
Rental Housing ◽  
Value Added ◽  
Point Of View ◽  
Relevant Today ◽  
Consumer Protection Act ◽  
Contingent Liability ◽  
Beneficial Ownership ◽  
Gross Income

Pyott Ltd v CIR is generally regarded as the seminal case in South Africa on the tax treatment of deposits received on containers that may be returned at a later stage for a refund. This article analyses the tax treatment of deposits, prepayments and advances from a gross income point of view, as well as the possibility of claiming a deduction for the contingent liability to refund such deposit. 6The main objective of this article is to discuss the judgment in the Pyott case and establish whether the principle enunciated that deposits,received in respect of returnable containers, are taxable in full once received, can also be extended to receipts of deposits, prepayments and advances where no returnable container is involved. 7The conclusions reached are that the principles laid down in the Pyott case are still relevant today, apart from possible relief which may now be claimed under the subsequently introduced section 24C. Where no container is involved, beneficial ownership must first be established before such deposit, prepayment or advance becomes taxable, taking into account the specific provisions of legislation such as the Rental Housing Act and the Consumer Protection Act. The research has also shown coherence in the treatment of deposits for income tax purposes and other taxes, such as value-added tax.

scholarly journals Tax Law: Third Party As Payer of Income from Dependent Activity

2013 ◽  
Vol 13 (1) ◽  
pp. 147-161
Author(s):  
Jana Tepperová ◽  
Lucie Rytířová
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Point Of View ◽  
Third Party ◽  
Personal Income Tax ◽  
The Czech Republic ◽  
International Regulations ◽  
Set Up ◽  
Specific Tax ◽  
Collection Point

Abstract Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for calculation of personal income tax and obligatory insurance contributions from this income. With the preparation of the Single Collection Point (unifying the collection of personal income tax and obligatory insurance contributions), the question arises whether it is possible to set up unified treatment of this income for all obligatory payments. We provide detailed analyses of this topic from the point of view of the Czech legislation and comparison with selected countries. Further we follow with the discussion of problematic issues in unified treatment for all obligatory payments from this income; such as discrimination and complicated administration. We conclude that even if the national legislation for all obligatory payments from this income would not diff er, there will still be different treatment due to specific international regulations.

scholarly journals Zakat Regulation as a Reduction of Income Tax in Indonesia

2020 ◽  
Vol 3 (3) ◽  
pp. 2109-2116
Author(s):  
Arifin Marpaung
Keyword(s):  
Social Security ◽  
Economic System ◽  
Social System ◽  
Income Tax ◽  
Property Tax ◽  
Financial Economic ◽  
Humanitarian Assistance ◽  
Middle Way ◽  
Religious System ◽  
State Income

Zakat is one part of the rules of social security in Islam, in a deeper and broader scope, which includes aspects of material and spiritual life. Zakat is also a financial, economic, social, political, moral and religious system at the same time. Zakat as a financial and economic system, because it is a specified property tax. Zakat is a financial source of baitul mall in Islam that is continuous. Zakat as a social system, because it functions to save people from various weaknesses, overcome various disasters and accidents, provide humanitarian assistance, who are helping those who do not have, the strong help the weak. Zakat and tax are the material obligations of a citizen of his country and are a source of state income used to finance state expenses and needs. the position of zakat cannot be replaced by taxation. the problem in Indonesia where the majority of the population is Muslim, in addition to being obligatory zakat they are also burdened with various taxes, so that a middle way can be taken,namely reducing the amount of tax by the amount of zakat that has been paid. Thus a taxpayer can still pay obligations as citizens and continue to fulfill their religious obligations.

PUBLIC ADMINISTRATION AS AN ORGANIZATIONAL AND LEGAL MEANS OF PROTECTION OF PROPERTY RIGHTS

2017 ◽  
Author(s):  
Ihor Binko ◽  
Keyword(s):  
Civil Rights ◽  
Property Rights ◽  
Public Administration ◽  
Private Property ◽  
Civil Law ◽  
Public Law ◽  
Point Of View ◽  
Management Decision ◽  
Public Property ◽  
Procedural Basis

The article explores the idea that public administration can act as an independent means of protection of civil rights, complementing such tools as civil law types of protection of rights, which consist in proving the legality of possession of the property itself. Protection of property rights is traditionally considered a field of private law, built on the principles of respect for private property, equality of arms, independence of the court and a fair settlement of legal disputes. It is stated that, unlike civil law methods of protection of rights, public administration as a method of protection of rights is aimed not at protecting the issue of legality of possession but at protecting the registration record from wrongful distortion. A large array of rules on the protection of private property is of a public law nature and is associated with the administration of relevant records. It is argued that from the point of view of protection of property rights, in particular property rights to real estate and their derivatives - the rights of the mortgagee, rights of claim, which are notarized, etc., the activities of state bodies are an organizational means of protecting such rights in the form of public administration. Publicity means that any decisions regarding changes in registered rights are made in public and, in accordance with the procedures provided by law, become public property, including stakeholders and an indefinite number of entities. It is determined that the essence of administration is that rights are protected on a procedural basis and the need for certain legal preconditions for making a management decision on changes in registered rights cannot be replaced by other legal preconditions, or a decision cannot be made without sufficient legal grounds.

The Proprium of Property Law

2021 ◽  
Vol 10 (2-3) ◽  
pp. 241-262
Author(s):  
Jan Felix Hoffmann
Keyword(s):  
Property Rights ◽  
Comparative Research ◽  
State Of The Art ◽  
Static Field ◽  
Point Of View ◽  
Property Law ◽  
New Developments ◽  
Absolute Property ◽  
Classical Property ◽  
Comparative Property

Abstract Classical property law is not only losing economic relevance with the progressing dephysicalization of economic processes but is also increasingly perceived as a static field of private law, pursued by specialized lawyers working with rather inaccessible national concepts and dogmas that seem to have no significant relevance for the development of a digital economy. The mostly codification-driven comparative research on property law continues in the tradition of national property law codifications primarily addressing tangible objects. The research on property law should not restrict itself to this rather pragmatic approach, because in the end this arbitrarily delimits the concept of property law and reinforces the impression of classical property law only dealing with tangibles. Comparative property law should look beyond issues of codification and address the question of what is the essence of property law. Property law deals with the erga omnes effects of rights. It therefore not only addresses full-fledged property rights over movables or immovables but also covers partially absolute rights over these assets on the threshold to contract law. Property law also addresses absolute rights with regard to intangibles. This awareness should on one hand demand from any discussion on creating new (partially) absolute property rights to take notice of the state of the art of current (comparative) property law. It should on the other hand incite classical property lawyers to take part in these debates and to question the traditional concepts and principles in light of the new developments. Classical institutions of property law should be reconsidered from this point of view.

HUMAN CAPITAL IN THE STRUCTURE OF THE SOCIO-ECONOMIC POTENTIAL OF THE REGION

2021 ◽  
Vol 1 (181) ◽  
pp. 94-101
Author(s):  
O.V. Berezhnaya ◽  
◽  
V.N. Glaz ◽  
E.G. Strukova ◽  
A.H. Goshokov ◽  
...  
Keyword(s):  
Human Capital ◽  
Economic Development ◽  
Human Resources ◽  
Economic System ◽  
Modern Society ◽  
Point Of View ◽  
Economic Potential ◽  
Socio Economic Development ◽  
Productive Factor ◽  
Regional Authorities

The article considers approaches to determining the importance of human capital for the socio-economic development of the territories of the Russian Federation, as well as determining its place in the structure of the territorial socio-economic potential. The article shows that human capital is the basis for the formation of the regional economic system and serves as the basis for the implementation of the regional socio-economic potential. The authors define human capital as a key socio-economic and productive factor in the development of not only the modern economy, but also modern society. Regional human capital is defined as a set of human resources with their knowledge, abilities, skills, etc., formed both within the framework of individual human capital and within the framework of corporate human capital, localized on the territory of the region and able to provide reproduction processes within the regional socio-economic system. The article shows that the regional human capital in the structure of the socio-economic potential of the region has both quantitative (population size, including population migration; the gender and age composition of the population of the region, etc.), and the quality characteristics (the level of education and qualifications of the population of the region, the effectiveness of the use of human capital, etc.), reflect the importance of human capital in the state’s program documents. The article proposes the author’s vision of human capital as a resource for the socio-economic development of the region and proves that from the point of view of the realization of the socioeconomic potential of the region, the human resources of a particular region should be considered by regional authorities and management not only as a key resource that ensures the socio-economic development of the region, but also as a resource that imposes certain requirements necessary for the direct realization of human capital (potential).

Income Tax as Affecting Life Assurance Offices

1946 ◽  
Vol 72 (1) ◽  
pp. 35-78
Author(s):  
A. H. Shrewsbury
Keyword(s):  
United Kingdom ◽  
Income Tax ◽  
Point Of View ◽  
Sickness Insurance ◽  
Life Assurance ◽  
Tax Legislation ◽  
The United Kingdom ◽  
The Subject ◽  
Insurance Business ◽  
National Defence

‘If there be one point free from obscurity in the Act of 1842 it is this, that the Legislature intended all traders, whether in groceries, annuities or other articles of commerce, to be assessed upon the same footing.’ Lord Watson in The Gresham Life Assurance Society υ. Styles.The main object is to discuss principles and therefore many points of detail will be omitted, however intrinsically interesting they may be. Satisfactory consideration of principles entails reference to all classes of business which involve an actuarial valuation (viz. life assurance and annuity business, sinking fund business and permanent sickness insurance business). Reference will be made to the National Defence Contribution and the Excess Profits Tax, which are based upon income-tax legislation. The subject in mind is the relation of such taxation to insurance business and funds of the classes mentioned, as distinct from other aspects of income tax which an insurance office encounters, and it will be considered solely from the point of view of an office established in the United Kingdom which transacts business only in the United Kingdom. In view of the paper by Messrs S. J. Rowland and F. H. Wales on ‘The Taxation of the Annuity Fund’ (March 1937, J.I.A. Vol. LXVIII), only brief reference will be made to annuity business, and it will be assumed that it is unnecessary, in describing taxation processes, to include explanations or qualifying phrases on account of annuity business.

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