scholarly journals Zabrana online igara na sreću kao posljedica poreznoga zakonodavstva

2020 ◽  
Vol 41 (2) ◽  
pp. 653-664
Author(s):  
Matteo Cvenček
Keyword(s):  
Moral Values ◽  
Tax Administration ◽  
Legal Certainty ◽  
Complete Control ◽  
Tax Legislation ◽  
Online Business ◽  
Principle Of Proportionality ◽  
The Way

Moral and moral values are increasingly questioned in today's society when it comes to a multiplicity of vices that are becoming available to a larger number of people. Gambling, as a form of hazardous activity, is reaching every space and every liberal country through digitalization. Internet and online business have made it possible to spread gambling and thus to increase the number of participants in such games. Apart from some basic doubts about the morality of such games, especially regarding young players, there also appears the issue of state interests in monopoly systems ordered by national laws. A policy driven by state interests has paved the way for restricting gambling providers by blocking those providers or blocking the access to the content of certain webpages. The linked ban is debatable at least from the aspect of the constitutionality of the mentioned measure. Despite of this, measures prohibiting access to a certain internet content should be evaluated individually, in accordance with the principle of proportionality and in line with the requirement of legal certainty. This paper therefore addresses the need to introduce such a measure in the Croatian tax legislation with comparative examples of justifications for this measure and also deals with the problem of its possible abuses by the Croatian Tax Administration, thereby subtly introducing the complete control of the content of websites.

On the issue of fiscal commissions

2021 ◽  
pp. 12-18
Author(s):  
Olga Rusakova
Keyword(s):  
Preventive Measures ◽  
Tax Administration ◽  
Legal Certainty ◽  
Tax Base ◽  
Normative Framework ◽  
Tax Legislation ◽  
The Future ◽  
The Subject ◽  
The Right ◽  
Mutual Agreement

The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

scholarly journals The Certainty And Legal Protection To The Buyer's Auction Of The Mortgage Right Object On Online Auctions At The Service Of Wealth State Office And Auction (KPKNL)

Jurnal Akta ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 481
Author(s):  
Arif Budi Pamungkas ◽  
Djauhari Djauhari
Keyword(s):  
Research Method ◽  
Online Auctions ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
The Public ◽  
State Office ◽  
The Law ◽  
The Right ◽  
The Way

An auction is an activity of selling of goods in public by means of a verbal-bid to get the higher price or to get lower prices and the price quote can be done in a closed and written. This is done by the way of collecting the prospective buyers of the auction led by officials of the auction. In this case, the intended auction was the sale of goods that are held publicly. The auction, according to the regulations of security right, is when the debtor made a breach, the holder of the security rights have the right to sell the security rights’ objects over its own power through a public auction as well as taking payment of account receivable from the sale proceeds. An auction is an alternative to the sale of an undertaken asset by way of inviting prospective buyers at a particular time and place in which the last highest bidder in writing or orally is determined as the winner. The author used socio-legal research as his research method. To meet the forth standards set by the law, the auction should be widely announced to the public, either through printed file, electronic or visual. A legal certainty as a basis which concerned with propriety and justice is very closely related to the principle of auction sales in another. As the formulation of the problem of the form of identification of the problem, namely how the legal protection of the auction buyers encountered the obstacles as well as the solution.Keywords: Auction; Legal Protection; Mortgage Right

scholarly journals Membangun Spirit Kebangsaan Kaum Muda di Tengah Fenomena Radikalisme

2018 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Endang Supriadi
Keyword(s):  
Young People ◽  
Public Support ◽  
Political Freedom ◽  
New Order ◽  
Fertile Ground ◽  
Principle Of Proportionality ◽  
Democratic Country ◽  
The Way

AbstrakThe opening of the texts of political freedom and democratization following the fall of the New Order regime not only provided space for the emergence of various expressions built on primordial sentiments and identities but also paved the way for the expansion of radicalism. Reports by a number of survey institutions indicate that Indonesia is still a fertile ground for the production and reproduction of radical ideologies that allow the continued expansion of the radical organization or network. This threat is exacerbated by high public support for intolerance and violence.This article explores how the spirit of nationality for young people in the midst of the emergence of intolerant attitudes in society, the attitude of monopolizing the truth in religion that led to acts of terror in society. It needs dialogue and reconciliation honestly and openly. The deradicalization program must now be strengthened with elements of society to create a safe and peaceful atmosphere. As a consequence of choice as a democratic country, the principle of proportionality is very important to be put forward, so that there is no majority domination and minority tyranny.Keywords: nationality, young people, radicalism, deradicalism

scholarly journals Ethics in Classical and Contemporary Children’s Short Stories

2019 ◽  
Vol 3 (1) ◽  
pp. 185-192
Author(s):  
Atikah Ruslianti ◽  
Annisaa Syifa Nuramalina
Keyword(s):  
Short Stories ◽  
Narrative Inquiry ◽  
Social Life ◽  
Qualitative Method ◽  
Moral Values ◽  
The Other ◽  
Main Theme ◽  
Diverse Culture ◽  
The Way

Children short stories are one way among other literature studies to educate children about moral values and social life around them. In order to be able to socialize with other people, one of the important moral values that an individual must have is ethics. Most of children short stories, both classical and contemporary, are trying to present ethics as the main theme. This paper explores the way ethics is being conveyed in classical and contemporary children short stories. This paper uses Narrative Inquiry of Qualitative Method. This method is used to explore the background of the stories and authors with diverse culture as it is shown through the stories. There are 6 children short stories being analyzed. Three stories are classical, and the other three are contemporary. This paper also shows the results of comparison of ethic in classical and contemporary children short stories.

El principio de proporcionalidad en la restauración urbanística. ¿Un caballo de Troya en la seguridad jurídica?

2011 ◽  
pp. 103-145
Author(s):  
Jesús CONDE ANTEQUERA
Keyword(s):  
Town Planning ◽  
Legal Certainty ◽  
Planning Activity ◽  
Administrative Action ◽  
Better Regulation ◽  
Principle Of Proportionality ◽  
Principle Of Legality ◽  
The Town

LABURPENA: Hirigintza-jardueraren garrantziak argi erakusten du administrazioaren diziplinazko esku-hartzea beharrezkoa dela. Baina esku-hartze hori administrazioaren jardueraren berri ematen duten printzipioek bideratu behar dute. Printzipioon artean legaltasunekoak, segurtasun juridikokoak eta proportzionaltasunekoak nabarmenduko ditugu jarraian. Proportzionaltasun printzipioa hirigintzako zaharberritze arloan aplikatzeak balio dezake administrazioaren jarduera arrazionaltasunez eta justiziaz hornitzeko arauaren aplikazio zorrotzen aurrean, baita praktikan konplexuak diren egoerak konpontzeko ere. Baina beharrezkoa da hori aplikatzeko suposizioak eta eskakizunak hobeto arautzea, segurtasun juridikoa ez dadin ahuldu eta ez dadin erabili legez kontrako jarduerak justifikatzeko tresna gisa. RESUMEN: La trascendencia de la actividad urbanística no deja lugar a dudas sobre la necesidad de la intervención administrativa disciplinaria. Pero tal intervención ha de estar orientada por los principios que informan la actuación administrativa, de los que, concretamente, resaltamos ahora los de legalidad, seguridad jurídica y proporcionalidad. La aplicación del principio de proporcionalidad en el ámbito restaurador urbanístico puede servir para dotar de racionalidad y justicia a la actuación administrativa frente a la estricta aplicación de la norma y dar solución a situaciones complejas en la práctica, pero es necesaria una mejor regulación de los supuestos y requisitos para su aplicación a fin de evitar que la seguridad jurídica se vea resentida y que sea utilizado como instrumento para justificar ilegalidades. ABSTRACT: The importance of town-planning activity is beyond doubt about the need of the disciplinary administrative intervention. But that intervention has to be directed by the principles which rule the administrative action, among which, we specifically highlight the principle of legality, legal certainty and proportionality. The application of the principle of proportionality in the town-planning urban sphere can be suitable for providing the administrative action with rationality and fairness against the strict application of the norm and so give answer to complex situations, but it is necessary a better regulation of the facts and conditions for its application so as to avoid to damage legal certainty and that it is used as a tool for justifying illegalities.

Shariah

2021 ◽  
pp. 17-25
Author(s):  
Mohammad Hashim Kamali
Keyword(s):  
Islamic Law ◽  
Moral Values ◽  
Daily Lives ◽  
Legal Rules ◽  
Concise Review ◽  
Broad Concept ◽  
History Of ◽  
Definition Of ◽  
The Way

In addition to a concise review of the meaning and definition of shariah, the chapter introduces the sources of shariah, including the two main types of revealed and rational sources and their subdivisions. The history of shariah (“the way to the watering place,” or “the path to correct guidance, salvation, and relief”) is occupied with scholastic developments and the embodiment of what became known as fiqh, which consists mainly of the practical rules of Islamic law that regulate the daily lives of Muslims. Shariah is a broad concept that is not confined to legal rules but comprises the totality of guidance that God Most High has revealed to humankind, pertaining to the dogma of Islam, its moral values, and its practical legal rules.

Realism and antirealism

2018 ◽  
Author(s):  
Edward Craig
Keyword(s):  
Solar System ◽  
Moral Values ◽  
Truth Conditions ◽  
Traditional Form ◽  
Theories Of Meaning ◽  
The Way

The basic idea of realism is that the kinds of thing which exist, and what they are like, are independent of us and the way in which we find out about them; antirealism denies this. Most people find it natural to be realists with respect to physical facts: how many planets there are in the solar system does not depend on how many we think there are, or would like there to be, or how we investigate them; likewise, whether electrons exist or not depends on the facts, not on which theory we favour. However, it seems natural to be antirealist about humour: something’s being funny is very much a matter of whether we find it funny, and the idea that something might really be funny even though nobody ever felt any inclination to laugh at it seems barely comprehensible. The saying that ‘beauty is in the eye of the beholder’ is a popular expression of antirealism in aesthetics. An obviously controversial example is that of moral values; some maintain that they are real (or ‘objective’), others that they have no existence apart from human feelings and attitudes. This traditional form of the distinction between realism and its opposite underwent changes during the 1970s and 1980s, largely due to Michael Dummett’s proposal that realism and antirealism (the latter term being his own coinage) were more productively understood in terms of two opposed theories of meaning. Thus, a realist is one who would have us understand the meanings of sentences in terms of their truth-conditions (the situations that must obtain if they are to be true); an antirealist holds that those meanings are to be understood by reference to assertability-conditions (the circumstances under which we would be justified in asserting them).

Reshaping Public Intellectual Life: Frank Moorhouse and His Milieu

2015 ◽  
Vol 156 (1) ◽  
pp. 133-141
Author(s):  
Catharine Lumby
Keyword(s):  
Moral Values ◽  
Public Intellectual ◽  
Public Intellectuals ◽  
Intellectual Life ◽  
Writing Practices ◽  
1960S And 1970S ◽  
The 1960S ◽  
Fiction Writer ◽  
The Way

This article uses Frank Moorhouse as a study of the formation of a public intellectual in the 1960s and 1970s. Moorhouse was a key figure in the Sydney Push, a loose Libertarian-anarchist network of artists, writers, intellectuals and party people who rejected the dominant moral values of the 1950s and 1960s. A journalist, Moorhouse later became a well-known fiction writer who was part of a similarly bohemian and activist milieu centred in Sydney's Balmain. Taking Frank Moorhouse as a case study, I will argue that there is something particular about the way public intellectuals have historically been formed and given voice in Australian life, which is characterised by a permeability between art and writing practices and between academic and activist milieux.

scholarly journals Mengenal Rahasia Karakter Orang Jepang: Selalu Menghargai Proses, Tidak Hanya Hasil (Kajian Budaya Dalam Pendekatan Filosofis)

KIRYOKU ◽  
2019 ◽  
Vol 3 (4) ◽  
pp. 221
Author(s):  
Iriyanto Widisuseno
Keyword(s):  
Meaning Of Life ◽  
Moral Values ◽  
Work Culture ◽  
Japanese People ◽  
Research Results ◽  
Normative Analysis ◽  
The Future ◽  
Philosophical Methods ◽  
The Way

This study focuses on examining how Japanese work culture patterns respect processes, not just the results of their work. The aim is to uncover the principles and evidence that underlie the pattern of Japanese work culture that always respects the process and not only the results. This study uses philosophical methods, which are essential, comprehensive and normative analysis of the facts of life to try to unravel and explore the principles of existence of life, namely the ontological, epistemological and axiological principles. The ontological principle, describes the Japanese footing in conceptualizing the meaning, nature of life and life in the midst of the world's environment. The principle of epistemology describes the way the Japanese realize the concept of meaning and meaning of life in their world. The axiological principle describes the values that make the direction or purpose of life. The existence of the three principles of existence is interspersed and systemic. The research results formulated that ontologically, the Japanese in conceptualizing the meaning and meaning of their lives rely on Bushido's moral values (integrity, courage, generosity, respect for others, honesty and sincerity). Epistemologically, Japanese lifestyles describe ways of finding Ikigai in him. Axiologically, the goal of Japanese life is "Ikigai" which is the values of happiness, something that makes people move forward into the future. As a conclusion of the study, that the character of Japanese people who always respect the process, and not only the results is an epistemological pattern of life-based on Bushido values, to build an axiological framework containing Ikigai.

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