Theoretical approaches to defining the shadow economy

2021 ◽  
Vol 19 (12) ◽  
pp. 2325-2344
Author(s):  
Elena V. PECHERITSA ◽  
Ol’ga S. NADEZHINA ◽  
Svetlana I. GOLOVKINA
Keyword(s):  
Shadow Economy ◽  
Comprehensive Approach ◽  
Economic Factors ◽  
Theoretical Approaches ◽  
Content Analyses ◽  
The Law ◽  
Illegal Activities ◽  
Tools And Methods ◽  
Minimize Costs

Subject. This article explores the forms of the shadow economy. Objectives. The article aims to identify conceptual differences between approaches to defining the shadow economy notion. Methods. For the study, we used logical, comparative, and content analyses. Results. The article finds that the concept of the shadow economy includes both illegal activities, which contradict the spirit and letter of the law, and legal activities, through using illegal tools and methods to maximize profits or minimize costs. Conclusions. Social, legal, and economic factors determine the development of the shadow economy. Whether money comes back to the legal economy sector or not, it depends on the form of the shadow economy. To define the essence of the shadow economy, a comprehensive approach is required.

ANALISIS HUKUM PIDANA DENDA PELANGGARAN LALU LINTAS DI KOTA BENGKULU (DITINJAU DARI UNDANG-UNDANG NOMOR 22 TAHUN 2009 TENTANG LALU LINTAS DAN ANGKUTAN JALAN)

2019 ◽  
Vol 2 (1) ◽  
pp. 24-33
Author(s):  
Apen Diansyah
Keyword(s):  
Death Penalty ◽  
Criminal Law ◽  
Secondary Data ◽  
Criminal Code ◽  
Primary Data ◽  
Economic Factors ◽  
Inhibiting Factors ◽  
Library Research ◽  
The Law ◽  
The City

ABSTRAKPenelitian ini ditujukan untuk mengetahui penerapan denda terhadap pelanggar berlalu lintas di kota Bengkulu ditinjau dari Undang-undang Nomor 22 Tahun 2009, serta untuk mengetahui faktor penghambat dalam penerapan pidana denda terhadap pelanggar barlalu lintas di Kota Bengkulu. Penelitian dilaksanakan disatuan lalu lintas Polres dan Polda Kota Bengkulu. Adapun data yang didapatkan adalah data primer dan data sekunder melalui penelitian lapangan dan penelitian kepustakaan, kemudian data dianalisis dengan cara deskriptif. Peraturan yang tertera pada undang-undang yang tertera sepenuhnya untuk meningkatkan kesadaran untuk setiap pelanggar yang melakukan pelanggaran, tetapi pada kota Bengkulu undang-undang tersebut tidak sepenuhnya berjalan efektif. Menurut pandangan Undang-undang 22 Tahun 2009, penerapan pidana denda masuk dalam kategori pidana pokok (sesuai Pasal 10 KUHP) sebagai urutan terakhir atau keempat, sesudah pidana mati, pidana penjara dan pidana kurungan. Selain dari itu, faktor penghambat keefektifan Undang-undang seperti faktor ekonomi, faktor kedekatan emosional dan faktor kekebalan institusional.Kata kunci: tindak pidana; hukum pidana; dendaABSTRACTThis study aims to determine the application of violators from cities in Bengkulu in terms of Law Number 22 of 2009, and to find out the inhibiting factors in the application of fines to traffic violators in the city of Bengkulu. The research was carried out in the traffic city of the City Police of the City of Bengkulu. The data obtained are primary data and secondary data used for library research and research, then the data are analyzed descriptively. The regulations stated in the law that are fully stated to increase awareness for every offender who commits an offense, but in the city of Bengkulu the law is not fully effective. According to the view of Law 22 of 2009, the application of criminal fines falls into the main criminal category (according to Article 10 of the Criminal Code) as the last or fourth order, after the death penalty, imprisonment and imprisonment. Apart from that, factors inhibiting the effectiveness of the law such as economic factors, emotional proximity factors and institutional immune factors.Keywords: crime; criminal law; fines

scholarly journals Tools and Methods of Work of Law Enforcement Agencies in the Sphere of Economic Law Infringements

2021 ◽  
Vol 18 ◽  
pp. 606-618
Author(s):  
Olena Kozynets ◽  
Alla Nitchenko ◽  
Andrii Kholostenko ◽  
Petro Zhovtan ◽  
Larysa Luhosh
Keyword(s):  
Comparative Analysis ◽  
Law Enforcement ◽  
Information Technologies ◽  
Law Enforcement Agencies ◽  
Economic Law ◽  
Academic Paper ◽  
Money Transfer ◽  
The Law ◽  
Analysis System ◽  
Tools And Methods

The global transformations of the economy through the system of information technologies have led to the spread of new manifestations of crime, mainly in the areas of money transfer, foreign exchange transactions, international logistics schemes. Consequently, there is a need to develop highly effective tools and methods of law enforcement agencies in the sphere of economic law infringements. The purpose of the research is to investigate modern tools and methods used in the activities of law enforcement agencies in order to prevent economic law infringements. The research methods are as follows: systematization, generalization, analysis of the regulatory framework, the method of comparative analysis; system and logical analysis, method of information synthesis; quantitative method. Results. The means and methods of work of law enforcement agencies in the field of economic law infringements have been analyzed in the academic paper. A comparative analysis of the application of tools and methods of law enforcement agencies in the field of economic law infringements in European countries has been conducted. It has been noted that they have been experiencing significant structural and technological changes, which makes it possible to more effectively identify economic violations of the law and prevent their implementation in various spheres of economic activity. The necessity of introducing modern information and technological methods of work of law enforcement agencies in order to overcome the growing number of economic law infringements has been proved. The concept of modern tools and methods of counteraction to economic law infringements has been considered and the further development of system of means and methods of counteraction to economic law infringements has been offered. The results of the research can be used to study trends in the development of tools and methods of law enforcement agencies in the field of economic violations of the law.

scholarly journals Variety of theoretical approaches to legal interpretation

2021 ◽  
pp. 109-114
Author(s):  
A. Yе. Shevchenko ◽  
S. V. Kudin
Keyword(s):  
Social Relations ◽  
Theoretical Approach ◽  
Special Kind ◽  
Integrative Approach ◽  
Legal Interpretation ◽  
True Nature ◽  
Theoretical Approaches ◽  
The Will ◽  
The Subject ◽  
The Law

The article explores the variety of theoretical approaches to legal interpretation. It has been determined that the variety of approaches to legal interpretation is due to the complexity of the nature of the origin of this phenomenon, the conditions for the development of post-non-classical science, and the recent influence of the paradigm of comparism, which assumes pluralism of opinions and ideas in legal research. It was found that in modern science there are four traditional theoretical approaches to the essence of legal interpretation. It has been determined that the content of the first approach is revealed within the framework of legal hermeneutics through a number of categories. The essence of the second approach (formal dogmatic or static) is expressed in the fact that the subject of interpretation must strictly and rigorously follow the letter of the law, establish only the meaning of the normative legal act, which the lawmaking body enshrined in it at the time of the publication of the act. That is why normative legal acts cannot, through interpretation, adapt to the changing economic, social, political, cultural internal and external conditions of public life. It is proved that the essence of the dynamic theoretical approach lies in the fact that the subject of legal interpretation adapts the normative legal act to the changes that occur in various social relations. It was found that there is a contradiction between the dynamic and static approaches in legal interpretation, which is reflected in the traditionally called objective and subjective theories of interpretation. According to the subjective theory, the purpose of legal interpretation is to establish the «will of the legislator», and according to the objective theory – to establish the «will of the law». It has been substantiated that the essence of the activity approach is that interpretation is considered as a special kind of legal activity aimed at understanding and clarifying the content of legal texts. The authors of this article point out that in order to establish the true nature of legal interpretation, the methodological foundations of the study should be presented much broader and more diverse, and not be limited only to traditional approaches. When studying it, a comprehensive, integrative approach is needed, which, based on the relevance of interdisciplinary relationships, would include logical, language (linguistic), philosophical, sociological, psychological, axiological (value), ethical, legal, historical, economic, political, mathematical and other substantiation of legal interpretation. Keywords: diversity, theoretical approach, legal interpretation, interpretive practice, integrative approach

scholarly journals A Choice among Values: Theoretical and Historical Perspectives on the Defence of Necessity

1969 ◽  
pp. 848 ◽  
Author(s):  
Benjamin L. Berger
Keyword(s):  
Supreme Court ◽  
Supreme Court Of Canada ◽  
Historical Perspectives ◽  
Theoretical Approaches ◽  
A Value ◽  
Canadian Law ◽  
The Supreme Court ◽  
History Of ◽  
The Law ◽  
The Way

The author explores various theoretical approaches to the defence of necessity, rejecting both excusatory conceptions of the defence and those based on the notion of moral involuntariness. Rather, the author argues that necessity is properly understood as a justificatory defence based on a lack of moral blameworthiness. After extensively surveying the history of the defence in Canadian law, the author critiques the way in which the Supreme Court of Canada has restricted the defence. He contrasts the current Canadian approach with the treatment of the defence in other jurisdictions and concludes that Canadian law would be served best by a robust defence of necessity, which would acknowledge that, in some circumstances, pursuit of a value of greater worth than the value of adherence to the law can be justified.

Subsidies for Illegal Activities?—Reframing IUU Fishing from the Law Enforcement Perspective

2019 ◽  
Vol 22 (3) ◽  
pp. 417-438
Author(s):  
Jaemin Lee
Keyword(s):  
Law Enforcement ◽  
The Real ◽  
The Core ◽  
Iuu Fishing ◽  
The Law ◽  
Illegal Activities ◽  
Fisheries Subsidies ◽  
Real Challenge ◽  
Laws And Regulations

ABSTRACT Fisheries subsidies norms and discussions at present are based on the subsidy framework under the Agreement on Subsidies and Countervailing Measures. This approach is pertinent vis-à-vis various types of governmental subsidies provided to fisheries industries. It, however, fails to tackle illegal, unreported and unregulated (IUU) fishing, one of the core targets of the fisheries subsidies norms, because few governments ‘subsidize’ illegal activities such as IUU. As far as IUU fishing is concerned, the real challenge is not about subsidies but about how to enforce domestic laws and regulations to punish owners, operators, and fishermen engaged in such illegal activities. Future discussion of fisheries subsidies norms regarding IUU should reflect the law enforcement aspect in addition to the present subsidy aspect.

The educative ambition of Law and Literature

Legal Studies ◽  
1993 ◽  
Vol 13 (3) ◽  
pp. 323-331 ◽  
Author(s):  
Ian Ward
Keyword(s):  
Law And Literature ◽  
The Political ◽  
Critical Legal Studies ◽  
Legal Studies ◽  
Theoretical Approaches ◽  
The Law ◽  
The Many

In 1979, Allen Smith suggested that there was to be a ‘coming renaissance’ in Law and Literature as a teaching discipline. In fact, Law and Literature had already arrived. In 1973, James Boyd White had publishedhis The Legal Imagination, and had geared it primarily to the teaching and study of law. Of the many intriguing characteristics of the Law and Literature movement, one of the most exciting and most valuable, is the fact that, unlike many other theoretical approaches to the problems of law, the ambition of Law and Literature is firstly educative, and only then, secondly, social and political. Moreover this secondary ambition, has tended, in two senses, to be appended to the educational ambition. In one sense, it is additional in that the political manifesto is supposed to emerge from the educational force of literature. In a second sense, it is additional because politics was certainly not such a ranking ambition in the earliest days of the Law and Literature movement, and it is no concidence that the politicization of Law and Literature has come about as its star has risen, whilst that of Critical Legal Studies has declined

scholarly journals Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It

2017 ◽  
Vol 27 (2) ◽  
pp. 1-18 ◽  
Author(s):  
Claudia Florina Radu ◽  
Florin Cornel Dumiter ◽  
Lavinia Dudas ◽  
Stefania Master Jimon
Keyword(s):  
Tax Evasion ◽  
Shadow Economy ◽  
Tax Avoidance ◽  
Underground Economy ◽  
Tax Burden ◽  
Revenue Collection ◽  
The Law ◽  
Necessary Evil ◽  
Budget Revenue

Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.

scholarly journals DISPENSASI PERNIKAHAN DI BAWAH UMUR PADA MASYARAKAT ISLAM DI KABUPATEN BANTAENG

2017 ◽  
Vol 4 (2) ◽  
pp. 174
Author(s):  
Nur Aisyah
Keyword(s):  
Economic Factors ◽  
Marriage Age ◽  
The Law

The fuqoha and lawyers agree that a person is held accountable for his actions and has the freedom of determining his life after his age (Baligh). With reference to applicable legislation, if the prospective bride is under 16 years of age and the prospective bridegroom under the age of 19 years, then the person is categorized as underage and incompetent to act in the law in the case of marriage . several factors that cause the proposed marriage dispensation, among others, due to Pregnant Factor before marriage, Economic Factors, and Factors Education. Judge consideration in granting judgment of marriage age is the judge not only raced on the Act, this is where the ijtihad judge is needed in determining something based on mursalah maslahat. Keywords: Wedding Dispensation Para fuqoha dan ahli undang- undang sepakat menetapkan, seseorang diminta pertanggungjawaban atas perbuatannya dan mempunyai kebebasan menentukan hidupnya setelah cukup umur (Baligh). Dengan mengacu pada perundang-undangan yang berlaku, jika pihak calon mempelai wanita di bawah umur 16 tahun dan calon mempelai laki-laki dibawah umur 19 tahun, maka yang bersangkutan dikategorikan masih di bawah umur dan tidak cakap untuk bertindak di dalam hukum termaksud dalam melakukan perkawinan. beberapa faktor yang menjadi penyebab diajukan dispensasi perkawinan antara lain karena Faktor Hamil sebelum melangsungkan perkawinan, Faktor Ekonomi, dan Faktor Pendidikan. Dasar pertimbangan hakim dalam mengabulkan dipensasi usia perkawinan yaitu hakim tidak hanya berpacu pada Undang – Undang, disinilah diperlukan ijtihad hakim dalam menetapkan sesuatu berdasarkan maslahat mursalah.Kata kunci : Dispensasi Pernikahan

scholarly journals Values-related and Moral Foundations of legal Nihilism of Youth

2020 ◽  
Vol 10 (3) ◽  
pp. 158-173
Author(s):  
I.N. Protasova ◽  
O.A. Sychev ◽  
I.V. Anoshkin
Keyword(s):  
Law Enforcement ◽  
Young People ◽  
Legal Consciousness ◽  
Moral Foundations ◽  
Linear Modeling ◽  
Theoretical Approaches ◽  
Negative Effect ◽  
The Law ◽  
Community Ethics ◽  
Conservative Values

Researching the psychological causes of legal nihilism in young people is urgent nowadays due to the considerable negative effect which this problem has on the society. Previous studies of psychological causes of legal nihilism often didn't take into account contemporary theoretical approaches (such as Moral Foundations Theory by J. Haidt) and relied on tools with unknown psychometric characteristics. The current research checked the hypothesis of values-related and moral foundations of legal nihilism in young people. Values were diagnosed with PVQ-R2 Questionnaire (S.Schwartz et al.), moral sphere - with Moral Foundations Questionnaire MFQ-Ru (O.A.Sychev et al.). In order to diagnose legal nihilism, a questionnaire was made which includes two scales characterizing disbelief in the law either as a generalized attitude (ideological legal nihilism) or disbelief in the law enforcement system as a result of enforcement practices (pragmatic legal nihilism). By the use of the confirmatory factor analysis it was shown that the separation of these constructs within the structure of legal nihilism (despite their strong correlation) was justified. Based on a sample of 283 students we established that legal nihilism in its different aspects is supported by the values of openness to changes, including independence of thought and conduct, hedonism and seeking stimulation, whereas it is opposed by the conservative values, including safety, tradition and conformism. Using structured linear modeling it was shown that belief in the rule of law is supported by autonomy ethics whereas trust in the law enforcement system is supported by community ethics. The results refine the conclusions previously drawn about the relationship between legal nihilism and values and add to the idea about morals as the basis of legal consciousness.

scholarly journals PENERAPAN SANKSI PENGEBOMAN IKAN MENURUT UNDANG-UNDANG NO. 45 TAHUN 2009 TENTANG PERIKANAN DI PERAIRAN HALMAHERA UTARA

2019 ◽  
Vol 3 (2) ◽  
pp. 94
Author(s):  
Dyah Retno Puspitasari
Keyword(s):  
Economic Factors ◽  
Fish Resources ◽  
Inhibiting Factors ◽  
Legal Sanctions ◽  
The Law ◽  
Fisheries Act

Catching fish with fish bombs is against the law, in accordance with the regulations on legal sanctions for fish bombings stated in Law No. 45 of 2009 concerning Amendments to Law No. 31 of 2004 concerning Fisheries, in Article 85 fish catchers who damage the sustainability of fish resources in the NKRI fishery region can be sentenced to a maximum of five years in prison and a maximum fine of two billion rupiah. The research objective was to determine the inhibiting factors of the application of fish bombing sanctions according to the Fisheries Act in North Halmahera waters. The method used in this study is normative juridical research, with a statutory approach. The inhibiting factors are the lack of legal awareness of the fishermen community, due to economic factors - to improve the welfare of fishermen, as well as the lack of patrol boats for supervision in the Halut waters by the Halut Water Police Unit, so there is a need for coordination among institutions other than Sat Polair Halut, namely the Marine Service and Fisheries, also the community itself.

Sign in / Sign up

Export Citation Format

Share Document