Disabled Persons under the Jordanian Sales Tax and Customs Laws: Favourable Treatment among Conflicting Rules

2016 ◽  
Vol 30 (2) ◽  
pp. 163-184
Author(s):  
Ibrahim Kamel Al Shawabkeh

This paper explores the legal attitude toward people with disability according to the provisions of the General Sales Tax Law and the Customs Law in order to determine whether or not the Jordanian legislator gives due attention and favourable tax treatment for disabled persons and their organizations in Jordan. Despite the conflict between some relevant legal provisions that govern such issue, this paper concludes that the current legal framework in Jordan provides adequate protection to disabled persons so that they can take part in everyday activities on an equal footing with other people.

Author(s):  
Aleksey Bredikhin ◽  
Andrei Udaltsov

In the article the authors analyze the essence of propaganda as a means of implementing ideological function of the state. It is noted that propaganda is a mechanism of spreading information persuasive influence in the interpretation and estimation of state power representatives. The structure of propaganda is determined: beneficiary of propaganda, subjects of propaganda, content of propaganda, channels of realization of propaganda, addressee of propaganda, feedback system. Types of propaganda are distinguished: political, axiological, educational, preventive. The authors come to the conclusion that the basic directions and the propaganda content are established in normative acts and the programs and organizational actions accepted according to them. Along with the implementation of propaganda, the ideological function is implemented by prohibiting or restricting propaganda or other dissemination of information that endangers the foundations of the constitutional order and is otherwise aimed at destabilizing the political situation in the State, as well as prohibiting the propaganda of ideas that may harm the foundations of morality and morality. The mass media are essential in carrying out propaganda. The State widely uses this resource on an equal footing with other actors to disseminate ideas of public importance and uses the services of various communication agencies. However, the state forms a legal framework for the mass media, their rights and limitations, which still determines the special position of the state in this process.


2017 ◽  
pp. 19-33 ◽  
Author(s):  
Oleksandr KVASOVSKYI ◽  
Mykola STETSKO

Introduction. Today the problem of establishing an effective taxation technology of domestic insurers' financial results has not been finally solved. That technology would ensure achieving fiscal objectives of budget revenues improvement and the implementation of the regulatory capacity of the tax regime to enhance the development of the insurance market in Ukraine on the principles of transparency and legitimacy of the business. Purpose. The purpose of the article is critical analysis of recent transformations in the method of taxation of the financial performance of insurance companies in Ukraine, assessment of their impact on the dynamics of national insurance organizations budget revenues in recent years, a clear identification of legal conflicts and problematic aspects of the insurers' profit and income tax collecting procedures with a view to their elimination. Results. The article looks into the major differences in innovation and methodological approaches to taxation of the financial performance of domestic insurers before and after January 1, 2015. The work characterizes the dynamics of absolute and relative indicators of income tax on profits from insurance companies to the consolidated budget of Ukraine in 2012-2016 (compared to banks) from a position of impact of changes in tax regime for insurers. The research also revealed a number of legal contradictions and problematic issues in the current procedure for determining taxable profits of insurance organizations in the consideration of tax differences, calculating the income tax of taxable item in the neglecting of the revenues and transmission of insurance payments (contributions, premiums) for reinsurance operations and so on. Conclusion. A number of recommendations to improve the technology of direct taxation of insurance companies' corporate income tax and indirect taxes on insurance premiums, namely: clear distinction of mentioned fiscal duties; revision of the legal framework regarding the collection of insurers’ income tax (detailed definition of the list of costs for the calculation of financial results of the insurer before tax, establishing a list and approval of scientifically based methods of calculating insurance reserves for the calculation of taxable income, specification of legal provisions regarding taxation of insurance companies that specialize in life insurance, and longterm pension insurance); the introduction of preferential tax treatment of small profit insurance organizations through the establishment of progressive tax rates; gradual reduction of the effective tax rate for insurance companies.


2021 ◽  
Vol 3 (1) ◽  
pp. 35-47
Author(s):  
Lambrini Seremeti ◽  
◽  
Ioannis Kougias ◽  

Nowadays, artificial intelligence entities operate autonomously and they actively participate in everyday social activities. At a macro-perspective, they play the role of mediator between people and their actions, as components of the fundamental structure of every social activity. At a micro-perspective, they can be considered as fixed critical points whose hypostasis is not subject to established legal framework. A key point is that embedding artificial intelligence entities in everyday activities may maximize legal uncertainty both at the macro and micro-level, as well as at the interim phase, i.e., the switch between the two levels. In this paper, we adapt a well-known concept from Category Theory, namely that of the pushout, in order to approximate the core interpretation legal framework of such activities, by considering each level as an open system. The purpose of using Systems Theory in combination with Category Theory is to introduce a mathematical approach to uniquely interpret complex legal social activities and to show that this novel area of artificially enhanced activities is of prime and practical importance and significance to law and computer science practitioners.


Author(s):  
Roman Z. Rouvinsky ◽  
Tatiana Komarova

This article examines the normative legal framework and principles of functionality of the Social Credit System that is currently being implemented in the People's Republic of China. For the first time in legal science, the Social Credit System is viewed not as an organizational and regulatory technique that in one or another way is related to law, but rather as an independent legal institution relevant to the branch of administrative law. The application of formal-legal and comparative-legal methods allows describing the hierarchy of sources of the Chinese law pertaining to social credit mechanisms and procedures, as well as giving characteristics to major provisions of the corresponding normative acts. The peculiarities of legal regulation of the mechanisms and procedures that comprise the Social Credit System in PRC include the following aspects: sublegislative nature of such regulation, prevalence of joint lawmaking, focal role of normative legal acts of the Chinese government, declarative character and ambiguity of multiple legal provisions with regards to the Social Credit System. The author underline the specificity of interpretation of the normative legal acts of the People's Republic of China, usage by the lawmaking branches of moral categories in formulation of provisions for regulation of elaboration and implementation of the social credit mechanisms. The provisions of governmental and departmental normative legal acts pertaining to the Social Credit System are correlated with the provisions of the current Constitution of the People's Republic of China.


2012 ◽  
Vol 15 (1) ◽  
Author(s):  
Azlinor Sufian

Malaysia is one of the signatories to the proclamations of Asia & Pacific Decade of Disabled Persons (1993-2002), yet Malaysia is still lacking of comprehensive laws as regards to rights of persons with disabilities. The only law available is the Uniform Building (Amendment) By Laws, 1991(UBBL Amendment 1991) that provides for building requirements for disabled persons. This by law may be regarded as an initial step taken by Malaysia to ensure a disabled person’s right to full participation in social development. Despite the existence of this by law, most buildings in Malaysia do not have proper facilities or provide easy access for persons with disabilities. Similarly as far as housing is concerned there is no statutory requirement stipulating that housing (in particular public housing) should be designed to accommodate the needs of persons with disabilities. It is the aim of this article to look into some legal provisions related to barrier free buildings including housing in Malaysia.


Author(s):  
G. BASHYROVA

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.


Pravni zapisi ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 504-531
Author(s):  
Jelena Jerinić

Serbian Law on General Administrative Procedure (LGAP) opened a possibility for broadening the standing in administrative procedures and administrative disputes, by inclusion of subjects representing collective interests and interest of the wider public - primarily, citizen associations and similar organizations. However, by failing to regulate a series of concrete issues, the Law places the administration and the Administrative Court before a challenge, demanding from them an extensive interpretation of not only LGAP's provisions, but other legislation already recognizing such organizations as AIDS in realization of the public interest. The author analyzes relevant legislation, as well as available administrative and court caselaw in search of these answers. The lack of explicit legal provisions could be balanced by a creative approach in practice, especially by the Administrative Court. Having in mind comparative solutions, the question arises whether it is necessary to regulate this category of potential parties separately or to link it more explicitly to the already existing notion of an interested party. Instead, completely new notions have been introduced - collective interests and the wider interests of the public - which are not or not consistently defined in Serbian law. The current, not so voluminous case law, shows that the administrative bodies need a more direct indication of the rules, i.e. a more explicit definitions of these terms. However, despite the restrictive legal framework, administrative bodies should be open to understanding the specific circumstances, i.e. the motivation that an organization has when it seeks standing. In the normative sphere, one of the solutions could be to envisage the analogous application of LGAP's provisions on the interested party. Other solutions could be sought in explicitly mentioning them in the provisions on right to appeal. The current formulations of LGAP do not provide sufficient guidance to the administration and an extensive interpretation would be a great challenge for them. An active approach of the Administrative Court could show the way for the administration toward and effective application of these provisions of LGAP.


2020 ◽  
Vol 32 (2) ◽  
pp. 297-319
Author(s):  
Norita Azmi ◽  
◽  
Salawati Mat Basir

Issues related to the disabled right in the country continue to attract criticism and debate, as implementation is very slow and weak. The disabled have the right to live like other normal people, which includes protection in times of danger and emergency. One of the important mechanism for the care of the disabled is through legal means. The government has signed the United Nations Convention on the Rights of Persons with Disabilities (CRPD) as part of its efforts to empower and protect this minority group. As such, the government has taken the initiative to enact the Persons with Disabilities Act 2008 and ratified the Convention on the Rights of Persons with Disabilities (CRPD) in 2010 as one of the government’s commitments in complying with international human rights conventions as long these do not against the Federal Constitution. This article aims to uncover and analyse the legal provisions in Malaysia relating to the disabled and their right to live, as stated in the Federal Constitution and relevant legal provisions. In essence, this shows that Malaysia, as a member of the UN, is bound to adopt international laws and treaties on human rights if these do not violate local norms and values. At the end of the discussion, some ideas are presented as solutions for the government to improve the issue of disabled persons so that in the eyes of the world, Malaysia will be recognized as one of the countries that cares for and defends its disabled, in line with the Convention on the Rights of Persons with Disabilities 2008.


Author(s):  
Oleksandr D. Sviatotskyi ◽  
Rodion B. Poliakov

The article represents a comparative legal study of the specifics of the order of debtor's property realisation in the bankruptcy procedure under the law of Ukraine and Germany through the application of hermeneutic (used in accessing the essence of the legal framework and judicial practice); axiological (in determining the evaluative base) along with phenomenological (and the nature of the phenomena); systematic (modeling of the functioning systems) methodological toolkit. The authors emphasise the importance of legal provisions governing the sale of the debtor's property, due to the natural proximity of this stage of the competitive process to the financial component, which, in turn, is inevitably associated with various abuses. An electronic trading system had been recently introduced in Ukraine, on which therefore many hopes and expectations were relied upon. However, the electronic trading system did not cope with tasks set, and many new problems were added to the old ones. The article states that the existence of problematic issues in the procedure of bankrupt property realisation is confirmed, in particular, by the court practice. However, judicial practice in itself often becomes a source of problems. The article pays special attention to the German legislation, which uses a radically opposite model of property sale in insolvency proceedings. The authors justifiably propose to make certain changes to the Ukrainian legislation, by using the positive experience of Germany. As a result of a comparative legal analysis of the legislation of Ukraine and Germany, the authors provide ways of solving the raised issues in the article. The implementation of the recommendations submitted within this comparative-legal study should improve the quality of bankruptcy proceedings, reduce the number of abuses by insolvency trustees, as well as protect the rights and property interests of competitive creditors and creditors with the right of separate satisfaction


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