Legal frameworks for avoiding of tax corruption

2019 ◽  
Vol 6 (18) ◽  
pp. 55-79
Author(s):  
ولی رستمی ◽  
عزیزاله نوروزی ◽  
◽  
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.


Author(s):  
Jozefien De Bock

Historically, those societies that have the longest tradition in multicultural policies are settler societies. The question of how to deal with temporary migrants has only recently aroused their interest. In Europe, temporary migration programmes have a much longer history. In the period after WWII, a wide range of legal frameworks were set up to import temporary workers, who came to be known as guest workers. In the end, many of these ‘guests’ settled in Europe permanently. Their presence lay at the basis of European multicultural policies. However, when these policies were drafted, the former mobility of guest workers had been forgotten. This chapter will focus on this mobility of initially temporary workers, comparing the period of economic growth 1945-1974 with the years after the 1974 economic crisis. Further, it will look at the kind of policies that were developed towards guest workers in the era before multiculturalism. This way, it shows how their consideration as temporary residents had far-reaching consequences for the immigrants, their descendants and the receiving societies involved. The chapter will finish by suggesting a number of lessons from the past. If the mobility-gap between guest workers and present-day migrants is not as big as generally assumed, then the consequences of previous neglect should serve as a warning for future policy making.


Author(s):  
Sayyid Mohammad Yunus Gilani ◽  
K. M. Zakir Hossain Shalim

AbstractForensic evidence is an evolving science in the field of criminal investigation and prosecutions. It has been widely used in the administration of justice in the courts and the Western legal system, particularly in common law. To accommodate this new method of evidence in Islamic law, this article firstly, conceptualizes forensic evidence in Islamic law.  Secondly, explores legal frameworks for its adoption in Islamic law. Keywords: Forensic Evidence, legal framework, Criminal Investigation, Sharīʿah.AbstrakBukti forensik adalah sains yang sentiasa berkembang dalam bidang siasatan jenayah dan pendakwaan. Ia telah digunakan secara meluas dalam pentadbiran keadilan di mahkamah dan sistem undang-undang Barat, terutamanya dalam undang-undang common (common law). Untuk menampung kaedah pembuktian baru ini dalam undang-undang Islam, artikel ini, pertamanya, konseptualisasikan bukti forensik dalam undang-undang Islam. Kedua, ia menerokai rangka kerja undang-undang untuk penerimaannya dalam undang-undang Islam.Kata Kunci: Bukti Forensik, Rangka Kerja Guaman, Siasatan Jenayah, Sharīʿah.


Shore & Beach ◽  
2020 ◽  
pp. 53-64
Author(s):  
Edward Atkin ◽  
Dan Reineman ◽  
Jesse Reiblich ◽  
David Revell

Surf breaks are finite, valuable, and vulnerable natural resources, that not only influence community and cultural identities, but are a source of revenue and provide a range of health benefits. Despite these values, surf breaks largely lack recognition as coastal resources and therefore the associated management measures required to maintain them. Some countries, especially those endowed with high-quality surf breaks and where the sport of surfing is accepted as mainstream, have recognized the value of surfing resources and have specific policies for their conservation. In Aotearoa New Zealand surf breaks are included within national environmental policy. Aotearoa New Zealand has recently produced Management Guidelines for Surfing Resources (MGSR), which were developed in conjunction with universities, regional authorities, not-for-profit entities, and government agencies. The MGSR provide recommendations for both consenting authorities and those wishing to undertake activities in the coastal marine area, as well as tools and techniques to aid in the management of surfing resources. While the MGSR are firmly aligned with Aotearoa New Zealand’s cultural and legal frameworks, much of their content is applicable to surf breaks worldwide. In the United States, there are several national-level and state-level statutes that are generally relevant to various aspects of surfing resources, but there is no law or policy that directly addresses them. This paper describes the MGSR, considers California’s existing governance frameworks, and examines the potential benefits of adapting and expanding the MGSR in this state.


Author(s):  
Courtney Freer

This chapter provides a critical background on the country cases by examining their brief political histories as independent states. It also gives critical information about the legal frameworks of such states to highlight where and how Islamist groups can act in these states. By providing such descriptions, this chapter demonstrates the extent to which these states, in regime or popular politics, either adhere or fail to adhere to the government type and political environment normally associated with the rentier state. The chapter also reveals critical commonalities among the super-rentier states—they are governed by powerful ruling families; institutionalized political life is hampered; and civil society and political life remain largely informal—while also indicating their differences, which arose in light of their differing sociocultural and economic backgrounds.


Author(s):  
Damilola S Olawuyi

Despite increasing political emphasis across the Middle East on the need to transition to lower carbon, efficient, and environmentally responsible energy systems and economies, legal innovations required to drive such transitions have not been given detailed analysis and consideration. This chapter develops a profile of law and governance innovations required to integrate and balance electricity generated from renewable energy sources (RES-E) with extant electricity grid structures in the Middle East, especially Gulf countries. It discusses the absence of renewable energy laws, the lack of legal frameworks on public–private partnerships, lack of robust pricing and financing, and lack of dedicated RES-E institutional framework. These are the main legal barriers that must be addressed if current national visions of a low-carbon transition across the Middle East are to move from mere political aspirations to realization.


Author(s):  
Amichai Cohen ◽  
Eyal Ben-Ari

This chapter describes how increased juridification and demands to apply international humanitarian law (IHL) have influenced the Israel Defense Forces (IDF). The authors analyze the IDF’s compliance with IHL and other legal frameworks through a multilevel and multidimensional model of military compliance describing the law and external institutions involved in applying it. The past decades have seen the relatively autonomous sphere of the military increasingly come under judicial overview. Judicial and international pressures have also increased the role of the operational legal advisors. The chapter ends by discussing the ceremonies intended to promote compliance with IHL involving soldiers and junior officers. It is based on interviews (with Israeli academic experts, members of nongovernmental organizations [NGOs], and military commanders), off-the-record conversations with members of the IDF’s Military Advocate General, and newspaper articles, reports of NGOs, and secondary material.


Author(s):  
Amanda L. Tyler

During the Revolutionary War, the British were not the only side that had to work through difficult questions surrounding the legal status of prisoners. The American states faced the very same questions during the war when detaining British soldiers and the disaffected “Loyalists” among their ranks. In constructing new legal frameworks to govern these matters, the states drew heavily on the English model that had governed before the war and under which so many of their legal elite had trained. This chapter discusses the concept of allegiance, dividing those falling “within protection” and those outside of it, and how it played a crucial role in triggering the application of domestic law. This chapter also chronicles the story of the long-standing struggle of the states to claim the English Habeas Corpus Act’s protections for themselves, while highlighting the pervasive influence of the Act—including especially its seventh section—on early American habeas jurisprudence.


2021 ◽  
Vol 13 (9) ◽  
pp. 5056
Author(s):  
Barbara Pick ◽  
Delphine Marie-Vivien

This paper explores the issues of representativeness and participation in the collective processes involved in the elaboration of the geographical indications (GI) specifications and the governance of the GI initiatives. The objective is to understand the relationship among collective dynamics, representativeness of relevant stakeholders, and the legal frameworks for the protection of GIs. Using a qualitative methodology based on an analysis of six case studies in France and Vietnam, we show the role of the law in shaping the different ways of understanding and implementing the concept of representativeness in the French producer-led and the Vietnamese state-driven approaches to GI protection. In France, the GI specifications result from negotiations among all legitimate stakeholders, which may prove long, complex, and lead to standards that can continue to be challenged after the GI registration. We also argue that the rules for the representation of all GI users in the decision-making processes do not necessarily lead to fairness. In Vietnam, local stakeholders usually have a consultative role under the authority of the State, resulting in their little understanding and low use of the GI. Their empowerment is further hindered by the involvement of state authorities in the management of the producers’ associations. We conclude by discussing in-between solutions to promote the producers’ representation and participation.


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