The Status Quo and Development of China’s Legal System of Taxation

2007 ◽  
Vol 13 (1) ◽  
pp. 7-41
Author(s):  
Tang Gongliang
Keyword(s):  
2015 ◽  
Vol 10 (1) ◽  
pp. 45-62 ◽  
Author(s):  
Charlotte Baines

This article addresses a research gap by analysing the way the Australian legal system is balancing the right to religious autonomy of organisations and the right of lgbti individuals not to be discriminated against, and considers what ought to be the case. I argue that the Australian legal system recognises the value of religious freedom on the one hand, and on the other hand, does not place a high priority on protecting it as an existing human right. My findings reveal that the Australian legal system is not always defining the religion and society relationship in ways that reflect the lived reality of religion in society. The issue is compounded by the wording of religious exemptions under anti-discrimination law which is contested within faith communities. As a consequence, religious freedom can be unfairly restricted. I conclude with recommendations to improve the status quo.


2012 ◽  
Vol 524-527 ◽  
pp. 3416-3419
Author(s):  
Zhong Lin Xu ◽  
Jin Hua Song

This paper explores the environmental dispute settlement mechanisms (EDSM) in China. By the analysis of China's legal system concerned and the status quo of EDSM, it can be concluded that this mechanisms include reconciliation, mediation, administrative handling, arbitration and litigation.


2020 ◽  
Vol 3 (1) ◽  
pp. 14-25
Author(s):  
Christina Maya Indah S ◽  
Teguh Prasetyo

It is argued in this article that a study on the law reform of a country is the study which related to understanding of a scientific paradigm which made up of the basic idea of a country’s legal system. The main argument in this article is that the basic idea ofma legalmrefom on a legal system must be build upon the enforcement of the juridical principles found and developed in the system. This is derived from a postulate of the Dignified Justice teory perspective.In this view legal virtues underpinning a legal system are examined together as one system of principles and rules or a legal system. Philosophically, or it is a theoretical and a paradigm that law is believed as inseparable from the legal science itself. This philosophy has been developed to make a correction to the sociological jurisprudence perspective, which mainly argued that each occurence of social changes in a legal system cannot be answered by regulation alone. The sociological jurisprudence point of view argues that law is confined to the status quo of a society. Many has argued that this sociological indicative has occurred in many civil law systems, in particular Indonesia, to be used as its best prototype. In the Indonesian legal system, law is positioned as rules and regulations made by the legislative branch of the government. In this perspective laws has been excluded from humanity almost altogether. This article argues that Pancasila as the Indonesia Legal System is the way to solve this problem. Since Pancasila is used as the basis of the State and the source of all legal sources. For this reason, it is interesting to examine how the Pancasila actually became a basis of values in initiating the project of law reform in Indonesia.


2020 ◽  
Vol 28 (3) ◽  
pp. 378-400
Author(s):  
Ruben S. P. Valfredo

This article examines the approach for the domestication of treaties in South Sudan. Such examination is undergone in light of the theories for the domestication of international law norms into the domestic legal systems of state members of the international community. The article establishes that the approach in South Sudan is not clearly indicated, and seems to be inconsistent with regard to the practice of various institutions linked to the domestication of treaties process in South Sudan. However, the article expands on two foundations: the status quo and the ‘ought to be’ approach. The article argues that the approach as it exists seems to be a monist rather than a dualist approach. This is evident from the indicators of South Sudan's constitutional, legislative and judicial settings such as the text of the Transitional Constitution of South Sudan 2011, the treaty ratification process, the practices of the National Legislative Assembly in respect of international conventions and a judicial circular issued by the Supreme Court of South Sudan. Furthermore, the article advances that the ‘as ought to exist’ approach needs to be a clearly mixed approach, partly monist and partly dualist. Such approach combines the advantages associated with each approach in one place. The article recommends that there is a need to have a well informed, well established and clear status in respect of the domestication approach guided by the various arrangements and settings highlighted above. It may also take account of the various states’ attitudes towards international law and the legal school of thought which forms the basis of South Sudan legal system. Such recommendation could be materialised via an act of parliament, a regulation or a practice manual.


2014 ◽  
Vol 14 (1) ◽  
pp. 2-14 ◽  
Author(s):  
Hector MacQueen

AbstractThis paper, by Hector MacQueen, assesses the current state of Scots law and the Scottish legal system, arguing that as a small legal system which cannot be self-contained it is inevitably in a state of crisis, from which, however, it will not be rescued by Scotland becoming independent.* Whatever happens after the referendum concerning Scottish Independence on 18 September 2014, the law is in need of active legislative reform, possibly codification, while the courts must become more positive in the attraction of business rather than, as it sometimes seems, seeking to push it away. Mere defence of the status quo will end in disablement and defeat.


2018 ◽  
Vol 6 (3) ◽  
Author(s):  
Shittu Bilal Yusuf ◽  
Nik Rahim Nik Wajis ◽  
Irwan Mohd Subri ◽  
Alawiye Abdulmumin Abdurrazzaq

This research work seeks to bring into view the status quo of the Yoruba customary system of inheritance, which is to some extent opposed to the Islamic legal system of inheritance. This is because it is observed that the Yoruba customary system is characterized by some oppression and injustice. Some eligible persons are being deprived their shares like the woman, children and so on. As it is known that Islamic legal rulings have come to put an end to the Pre-Islamic orders in all affairs, transactions and personal laws, including the inheritance. Allah prescribed them all for mankind to eliminate oppression and establish justice among the individuals and groups in the family and the society. Despite the fact that Muslims are in Majority in Yorubaland, Nigeria, most of the Muslims continue to practice the customary system of Inheritance, where some estates are being neglected and not shared, or enjoyed by the people who are not entitled to them.


Author(s):  
Christopher Heath Wellman

Chapter 8 assesses the current US criminal legal system. The chapter argues that when we evaluate this system through the lens of moral side constraints rather than in terms of general justifying aims, it becomes clear that we are not merely doing a poor job of achieving valuable ends, we are violating basic moral rights on a massive scale. Given our indefensible practices of overcriminalizing, overpunishing, incarcerating inmates in inhumane prison conditions, and doing all of this against a backdrop of systemic injustice, it is no exaggeration to condemn the status quo as a widespread and systematic human rights atrocity.


Author(s):  
Shirvani Foroud

This chapter focuses on the role of the Guardian Council, an institution recognized as one of the main pillars of the Islamic government in Iran. Its religious-theoretical fundaments can be found in the doctrine of the Islamic state, the enforcement of the Islamic law, and the supervisory function of the clerical jurists. Under constitutional law, the task of the Guardian Council follows from the general rule in Art. 4 of the Iranian Constitution, which defines the Islamization of the legal system as a leading principle. In practice, the Council has often acted as an instance defending the status quo and has blocked the initiatives of a reform-minded parliament.


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