scholarly journals The mechanism for performing tax function of the state and its reflection in the legal norms of the People’s Republic of China and the Japanese satellites in the late 1920s – mid 1930s

2021 ◽  
pp. 9-24
Author(s):  
Pavel Nikolaevich Dudin
Keyword(s):  
Social Relations ◽  
Great Part ◽  
The State ◽  
Modern China ◽  
Tax System ◽  
Legal Norms ◽  
Republic Of China ◽  
Tax Legislation ◽  
The People ◽  
Active Implementation

The subject of this research is the social relations arising in the context of performing tax function in the People’s Republic of China in the late 1920s – mid 1930s and their impact upon similar relations formed in the Chinese territories controlled by Japan in the 1930s: Manchukuo and Mengjiang. The object of this research is the tax system of the People’s Republic of China during the so-called “Nanjing decade” (1927-1937), when the Kuomintang Party headed by Chiang Kai-shek in a short time establishes control over a great part of modern China and begins the centralized policy, including in the area of tax legislation. Special attention is given to the key normative legal acts and government branches, which on the national and provincial levels perform tax function of the state. The article is the sequence of research dedicated to tax system and tax law of East Asian countries. The provisions of tax legislation of both the People’s Republic of China and Manchukuo, are introduced into the scientific discourse of legal science for the first time. The scientific novelty also consists in the comparison of legal systems of China and the Japanese satellites with regards to tax legislation and regulation of tax relations. The author comes to the conclusion that with active implementation of the Japanese model, the regulatory framework of Manchukuo and Mengjiang retained the key features of the Chinese law; but unlike the Chinese model, it was more effective.

Ensuring the rights of refugees in case of bringing administrative responsibility as a guarantee of realization of their legal status in Ukraine

2021 ◽  
pp. 56-62
Author(s):  
Valeriia Golub
Keyword(s):  
Social Relations ◽  
Legal Status ◽  
The State ◽  
Main Body ◽  
Legal Norms ◽  
State Institutions ◽  
Legal Documents ◽  
Administrative Legislation ◽  
Political Persecution ◽  
Administrative Responsibility

Problem setting. One of the important factors that play a key role in the observance of human rights and freedoms, including such categories of foreign citizens and stateless persons as refugees in case of administrative prosecution - is the functioning of state institutions to guarantee these rights, the use of all. The decisive place in this problem belongs to the activities of the state of Ukraine, which in connection with the formation of social relations related to the stay of refugees on its territory, protection of this category of persons from political persecution , should ensure the adoption of relevant legal acts aimed primarily at the protection of rights and freedoms. administrative penalty. As a result, there are real risks of violating the rights and freedoms of the person to whom these penalties apply. Analysis of recent researches and publications. Problems of protection of rights and freedoms of refugees in case of bringing them to administrative responsibility were devoted to the work of such scientists as: V. Averyanov, O. Bandurka, O. Bezpalova, Yu. Bityak, O. Dzhafarova, A. Komzyuk, V. Komzyuk, D. Lukyanets, O. Muzychuk, D. Priymachenko, O.S. Pronevich ect. The purpose of the article is to investigate and analyze the importance of ensuring the rights of refugees in case of bringing them to administrative responsibility, to consider this issue as one of the guarantees of legal status of refugees in Ukraine. Article’s main body. The article considers the issue of observance of the rights and freedoms of this category of foreign citizens and stateless persons as refugees in case of committing offenses and bringing them to administrative responsibility. The issue of ensuring both international legal acts approved by the Verkhovna Rada of Ukraine and legal documents on behalf of the state of Ukraine gives grounds to believe that in case of involvement of this category of persons (if they are in Ukraine legally) to administrative responsibility, they have the same rights as citizens of Ukraine. Conclusions. The peculiarities of the relevant provisions of the administrative legislation of Ukraine on the peculiarities of bringing foreign citizens and stateless persons, including refugees to administrative responsibility, are analyzed. The significance of the ratio of observance of the rights and freedoms of refugees in case of bringing to administrative responsibility and necessity of non-alternative fulfillment of requirements of legal norms of the current administrative legislation of Ukraine is determined.

scholarly journals Fairness of taxation in modern economic theory

2020 ◽  
Vol 2 (97) ◽  
pp. 7-21
Author(s):  
O. Nepochtenko ◽  
◽  
P. Bechko ◽  
S. Ptashnyk ◽  
J. Nagornaya
Keyword(s):  
Economic Theory ◽  
Tax Evasion ◽  
The State ◽  
Economic Feasibility ◽  
Financial Policy ◽  
Tax System ◽  
Legal Norms ◽  
Theoretical Substantiation ◽  
Modern Economic ◽  
Business Entities

The article deals with the basic principles of the taxation system ˗ the principle of the efficiency of taxation. Tax simplification (the principle of efficiency) is a principle according to which any tax system strives to develop, since it helps to reduce tax evasion and, accordingly, increases the administrative efficiency of taxation. The financial policy of the state, in modern conditions, is mainly based on a clear system of financial levers and incentives, among which the main ones are taxes, fees, other obligatory payments of business entities, households, individuals, and other categories of payers to the budget and trust funds. The formation and functioning of an effective tax system, throughout the entire period of its existence, remains at the heart of the research of scientists and practitioners. For the functioning of the modern tax system, the issues of fairness of taxation in modern economic theory remain relevant, it is an important component of building an optimal tax system. They require a more detailed study of the issue of the very process of development of taxation and a theoretical substantiation of the mechanism of formation of the tax system. Summing up the above, it can be noted that the principle of efficiency today, as a rule, is not used either in theory or in practice. We can observe some of the ideas of this principle in the principles of economy, fairness, economic feasibility, and the like. But it should also be noted that the essence expressed in these principles does not quite correspond to the primary ideas of the principle of tax efficiency, expresses the priority of the taxpayer's rights. Efficiency of administration assumes that the procedure of tax collection should be as simple as possible for payers of taxes, fees and other obligatory payments. Taxes should be designed in such a way that while giving income to the state, they do not negatively affect the economy and society. Taxation should be convenient for the taxpayer; taxes should be collected in the cheapest way. It should also be noted the issue of the effectiveness of tax law, largely determined by the flexibility of the tax policy of the state. This is expressed in the change of already established legal norms, if they do not correspond to the socio-economic conditions of their application.

scholarly journals TO THE QUESTION OF STATE-LEGAL TRADITION AND CONSTITUTIONAL PSYCHOLOGY IN THE RUSSIAN ENVIRONMENT

2020 ◽  
pp. 23-25
Author(s):  
T.I. Ryakhovskaya
Keyword(s):  
The State ◽  
Legal Tradition ◽  
Legal Norms ◽  
The People

The author puts forward the assumption that constitutional psychology, being a very contradictoryconcept, due to the lack of concretization of this term, is formed through traditions that can be formalized,expressed in the form of legal norms. With this approach, constitutional psychology becomes an extralegalreflection of constitutional reality, which includes the attitude, perception, reflection of the people aboutcertain events, phenomena occurring in the state.

scholarly journals The concept and structure of administrative-legal support of the state defense

2018 ◽  
pp. 20-29
Author(s):  
Volodymyr Pashynskyi
Keyword(s):  
Public Relations ◽  
Public Administration ◽  
Social Relations ◽  
Necessary Conditions ◽  
Legal Regulation ◽  
Administrative Law ◽  
The State ◽  
Legal Norms ◽  
Legitimate Interests ◽  
State Defense

The article deals with modern scientific approaches to the definition and understanding of the structure of administrative-legal support for state defense. The elements of the structure of the administrative-legal support of the state defense are explored. Under the administrative-legal support of the state should be understood as regulated by administrative-legal norms, the systemic activity of the subjects of defense, in the first place, the activities of the subjects of public administration, with regard to the administrative- legal regulation, implementation, protection of social relations in the sphere of defense, guaranteeing the rights and legitimate interests of all subjects of legal relations, aimed at creating the necessary conditions for the defense of the state in the event of armed aggression. At the same time, the structure of the administrative-legal support for the defense of the state will consist of the following elements: 1) the object of administrative-legal support of the state defense – social relations in the field of defense that penetrate practically all spheres of public life; 2) subjects of administrative-legal support for state defense – subjects of administrative legal relations are endowed with rights and duties in the field of defense; 3) norms of law (norms of administrative law) – administrative-legal norms which regulate public relations in the field of state defense; 4) administrative-legal relations in the field of state defense – legal relationships settled by administrative and legal regulations that arise, develop, and cease between the subjects of defense in the process of exercising powers in the field of state defense; 5) guarantees of administrative-legal support of state defense – conditions, means, methods, forms and methods by which the implementation of public relations in the field of state defense is provided. The administrative-legal support of the state defense will be carried out by authorized security entity within the limits of authority and administrative and legal means determined by the norms of administrative law.

scholarly journals Development of linguistic and political competences of Russian students studying Chinese: Cultural meanings of Chinese state Symbols

2021 ◽  
pp. 151-161
Author(s):  
Elena A. Nakhimova ◽  
Yu Sun
Keyword(s):  
Extracurricular Activities ◽  
The State ◽  
Modern China ◽  
People’S Republic Of China ◽  
People's Republic Of China ◽  
Cultural Meanings ◽  
Language And Culture ◽  
Republic Of China ◽  
Initial Stage ◽  
Independent States

The active development of cooperation between the friendly peoples of the Russian Federation and the People’s Republic of China requires intensified training of specialists capable of ensuring intercultural communication between citizens of China, Russia and other Commonweath of Independent States members. In accordance with modern linguodidactics, the development of a foreign language should be linked with culture studies, which ensure the development of the linguistic and cultural competences. It is essential that Russian students fully understand cultural meanings of China’s state symbols. The paper proves the need to acquaint Russian students studying Chinese language and culture with the state symbols of the People’s Republic of China (flag, coat of arms and anthem) at the initial stage of training. It is important that Russian students fully understand the cultural meanings of the state symbols of modern China, the country that is proud of its history and looks boldly into the future. Didactic materials that can be used in the classroom on the topic “State Emblem of the People’s Republic of China”, as well as additional materials for educational or extracurricular activities are presented in the study. Comparable components of Chinese and Russian (Soviet) state symbols, their national and historical features are highlighted in the paper as confirmation of the prospects of using the comparative principle in the classroom with Russian students.

The Army-People Bond in Mass Culture in Wartime Yan’an

2019 ◽  
pp. 139-158
Author(s):  
Yan Xu
Keyword(s):  
Social Integration ◽  
Mass Culture ◽  
State Building ◽  
The State ◽  
Modern China ◽  
Political Force ◽  
The People

The sixth chapter outlines another political force that influenced modern China: the Chinese Communists during the Second Sino-Japanese War. Xu claims that the CCP constructed the soldier figure here within the parameters of an emotional bond between the army and the people, believing it to be essential for the state-building agenda that was contingent on winning support from peasants in the area and social integration in the revolutionary base. Xu, furthermore, splits the chapter up by examining first the CCP’s policies in Yan’an for integration and winning support from peasants, then later the army-peasant bond during the yangge movement.

scholarly journals Don't Fence Me In: Barricade Sociality and Political Struggles in Mexico and Latvia

2012 ◽  
Vol 54 (3) ◽  
pp. 644-678 ◽  
Author(s):  
Dace Dzenovska ◽  
Iván Arenas
Keyword(s):  
Case Studies ◽  
Social Relations ◽  
Social Life ◽  
Political Activism ◽  
The State ◽  
Transformative Potential ◽  
The People ◽  
Political Struggles ◽  
Military Units

AbstractIn 1991, barricades in the streets of Rīga, Latvia, shielded important landmarks from Soviet military units looking to prevent the dissolution of the USSR; in 2006, barricades in the streets of Oaxaca, Mexico, defended members of the Popular Assembly of the Peoples of Oaxaca from paramilitary incursions. We employ these two cases to compare the historically specific public socialities and politics formed through spatial and material practices in moments of crisis and in their aftermath. We show how the barricades continue to animate social and political formations and imaginaries, providing a sense of both past solidarity and future possibilities against which the present, including the state of the polity and the life of the people, are assessed. We trace the convergences and differences of political imaginaries of barricade sociality that formed in the barricades’ aftermath and consider what their transformative potential might be. Attentive to the specificity of particular practices and social relations that produce a collective subject, we consider how our case studies might inform broader questions about social collectives like the nation and publics. Though they point in different directions, we argue that the barricades provide an enabling position from which to imagine and organize collective life otherwise. In a moment when much mainstream political activism remains spellbound by the allure of discourses of democracy that promise power to the people, the Mexico and Latvia cases provide examples of social life that exceeded both state-based notions of collectives and what Michael Warner has called “state-based thinking,” even as they were also entangled with state-based frames.

The Simultaneity of Compliance and Resistance (既顺从又抗爭：佛教、虛雲與五十年代的中共政权)

2017 ◽  
Vol 4 (2) ◽  
pp. 215-246
Author(s):  
Hung-yok Ip
Keyword(s):  
Political Context ◽  
The State ◽  
Spiritual Practice ◽  
Modern China ◽  
Communist Regime ◽  
Chinese Buddhism ◽  
Republic Of China ◽  
History Of ◽  
The 1950S ◽  
Chinese Buddhists

To examine the history of Chinese Buddhism in the early Communist regime, I propose to study Xuyun (虛雲, 1840–1958), one of the pre-eminent monks in modern China. I will delineate the ways in which Xuyun brought his religion in line with Marxist politics. To help Buddhism secure a place in the early People’s Republic of China, he took part in the construction of a new Buddhism compatible with socialist ideology. However, I would venture to conceptualize as resistance some of Xuyun’s efforts to preserve Buddhism. This article examines his resistance at two levels. First, while working hard to prove the value of Buddhism to the state, Xuyun mounted what can be regarded as rightful resistance. When possible, he confronted policies and authorities that hurt the sangha, but did so without challenging the legitimacy of theccp. Second, in the 1950s, Xuyun strove to instruct Chinese Buddhists in self-cultivation. As he shared his experience and knowledge about spiritual practice with fellow Buddhists, he showed them, especially monastics, how to uphold Buddhist ideals in a political context marked by hostility towards religions.為了探究五十年代中共政權下的佛教歷史，本文探討現代中國最傑出的法師之一，虛雲法師 (1840–1958) 如何調整自己的宗教来適應馬克思主義政權。為了使佛教能夠在新中國成立之初生存，虛雲法師參與了構建與社會主義意識形態相適應的新佛教。但是，本文進一步嘗試把虛雲法師保存佛教的一些努力定義為抗爭，細究他在如下兩個方面的反抗：首先，在向國家證明佛教價值的同時，虛雲始終在正當性的名義下進行抗爭。在不挑戰中共政權合法性的前提下，他試圖抵抗對僧團不利的政策和政治權威。其次，虛雲法師在50年代堅持延續佛教、特别是禪宗的修行傳統。他希望佛門弟子，尤其是僧人，能在反宗教的政治氣候下繼續延續佛教的理念—这，對虛雲而言，是更重要的抗爭。

scholarly journals THE GOVERNMENT BY THE PEOPLE – THE FOUNDATION OF A DEMOCRATIC STATE

2021 ◽  
Vol 17 (3(65)) ◽  
pp. 21-31
Author(s):  
Александр Фёдорович МАЛЫЙ ◽  
Алмаз Альбертович НИГМЕТЗЯНОВ ◽  
Игорь Геннадиевич НИКИТЕНКО
Keyword(s):  
Social Relations ◽  
Scientific Methods ◽  
Legal Norms ◽  
Constitutional Principle ◽  
The People ◽  
Democratic State ◽  
Foreign Countries ◽  
The Will ◽  
The Government

The forms of direct expression of the will of the people are diverse, and their use is the basis for the functioning of a democratic state. Their research remains relevant due to the objective changes in social relations and the accompanying political technologies. Purpose: to focus on the analysis of legislation that changes in the light of political considerations, to show the role of society in setting priorities for the development of particular relations, and to use the experience of foreign countries in analyzing such a form of expression of will as a referendum. Methods: the authors use comparison, description, interpretation, theoretical methods of formal logic. Special scientific methods such as legal-dogmatic and interpretation of legal norms are used. Results: the study concludes that there is no alternative to the government by the people as a constitutional principle that balances the interests of all segments of society. It is important to take into account the experience of other countries, which provides a wealth material for analysis.

scholarly journals The concept of «sources of law»: general theoretical definition and content

2021 ◽  
Vol 2 (2) ◽  
pp. 71-75
Author(s):  
Maryna Novikova
Keyword(s):  
Law Enforcement ◽  
Social Relations ◽  
The State ◽  
Dual Function ◽  
Legal Norms ◽  
The Subject ◽  
Theory Of Law ◽  
Theoretical Thinking ◽  
Legal Understanding ◽  
Legal Force

The article analyzes scientific approaches to the characterization of sources of law as a legal category. The reasons of multifaceted approaches, dependence of sources of law on legal understanding are defined. Approaches to understanding the sources of law are studied. The meaning of the concept in the material, ideological and formal (legal) sense is revealed. It is determined that in the system of categories of the theory of law the concept of «sources of law» performs a dual function. Thus, on the one hand, it allows distinguishing sources of law from other social regulators. Any legal system determines in its doctrine and legislation which sources (forms) of law are recognized as valid. On the other hand, this concept reveals the place of a source of law in the system of sources of law, the ratio of its legal force with the legal force of other sources of law. It is stated that the source of law cannot be defined as a way of external expression of legal norms, which are objectified in a certain form, because the «source of law» means the origins of law. It is pointed out that differences in the interpretation of sources of law can be explained by different approaches to legal understanding. So, for example, if the legal understanding is based on the normative approach, then the sources of law mean the will of the legislator or law-making activities of the state, and in the natural-legal approach, the sources of law are considered the principles of law, which should be followed by positive law. The source of law may not have forms, such as common sense or theoretical thinking, which can be considered full-fledged sources of law that form the meanings of law, although they are not forms of existence of law. It is concluded that the source of law, and not any other legal category, opens for the subject of lawmaking, determines the need for their use in the regulation of social relations. From the source of law, the subject of law enforcement derives the content of the legal norm, regardless of its recognition by the state, regardless of whether the sources of law are binding or only convincing value. The source of the law itself can be the basis for the decision of the subject of law enforcement. The legitimation, material, social and ideal meaning of the term «source of law» is analyzed. Based on the analysis of definitions and approaches to the chosen issues presented in the scientific literature, the authors agree with the position expressed in the literature that the understanding of the category of source of law, its form is directly influenced by the concept of legal understanding shared by researchers.

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