scholarly journals Who Is a Native of Sabah? A Legal Analysis

2021 ◽  
Vol 6 (10) ◽  
pp. 558-566
Author(s):  
Rafidah@Malissa Binti Salleh ◽  
Lenny James Matah ◽  
Ku Mohd Amir Aizat Ku Yusof ◽  
Hershan@Ray Herman
Keyword(s):  
The State ◽  
Legal Analysis ◽  
Special Position ◽  
Legal Provisions ◽  
State Constitution ◽  
Federal Constitution ◽  
Definition Of ◽  
Sabah And Sarawak

Article 161A of the Federal Constitution provides for the special position of natives of Sabah and Sarawak. Who are the natives of Sabah? There are legal definitions provided in the Federal Constitution, the State Constitution of Sabah and the Sabah Interpretation (Definition of Native) Ordinance 1952. However, each provision provides vague and unclear definitions for the term "native". This vague and inconsistent definition leads to so many problems faced by the natives of Sabah, both in economic and political aspects. Thus, this paper aims to analyse the relevant legal provisions concerning the definition of a native of Sabah and highlight possible solutions to the problems.

Legal Structure of Budget Immunity: Theoretic and Legal Analysis

2015 ◽  
Vol 3 (5) ◽  
pp. 0-0
Author(s):  
Наталья Поветкина ◽  
Natalya Povetkina
Keyword(s):  
Russian Federation ◽  
The State ◽  
Legal Analysis ◽  
Legal Regime ◽  
Legal Structure ◽  
Original Definition ◽  
The Russian Federation ◽  
Financial Obligations ◽  
Definition Of ◽  
Budget System

The article presents theoretical and legal analysis of the concept of “immunity of the budget”. The article notes the role and importance of immunity of the budget as special legal structure to ensure compliance by the state with all assumed financial obligations, fulfilled at the expense of the budgets of the RF budget system. Diversity and ambiguousness of understanding the category of immunity in science are pointed out. Various concepts of immunity both in general legal and industry-specific format are analyzed. The author concludes that, despite the fact that the immunity of the budget does not possess all the attributes of legal immunities, it can be referred to as such, but with specific features. The article defines the purpose, functions and characteristics of the budget immunity. The author provides an original definition of the “immunity of budget” concept as a legal regime that does not permit mandatory recovery proceedings at the expense of budgets from the budgetary system of the Russian Federation.

scholarly journals Aplicação dos recursos vinculados à educação: as verificações do Tribunal de Contas de Mato Grosso

2019 ◽  
Vol 88 (219) ◽  
Author(s):  
Nicholas Davies
Keyword(s):  
State Government ◽  
The State ◽  
State Governments ◽  
Mato Grosso ◽  
State Constitution ◽  
Brazilian State ◽  
Federal Constitution ◽  
One Year ◽  
Keywords Education

Examina procedimentos do Tribunal de Contas (TC) de Mato Grosso para a contabilização da receita e despesa vinculada à Manutenção e Desenvolvimento do Ensino (MDE), pesquisa que pretende abranger todos os Tribunais de Contas do Brasil. Embora a documentação consultada não seja suficientemente detalhada, foi possível constatar equívocos e oscilação nas interpretações do TC. Por exemplo, num ano o TC considerou o percentual mínimo dos impostos (35%) fixados pela Constituição estadual, porém em outros se baseou, sem nenhuma justificativa, nos 25% da Constituição federal. Outro equívoco foi incluir na base de cálculo do percentual mínimo receitas que são adicionais a este mínimo, como os convênios e salário-educação. O surpreendente foi constatar a aceitação pelo TC, desde 2004, a partir de consulta formulada pela Secretaria Estadual de Fazenda, de que o imposto de renda dos servidores estaduais e municipais não seria classificado como imposto e, portanto, não entraria na base de cálculo dos impostos. Na classificação das despesas em MDE, o TC não teve uma interpretação uniforme sobre o pagamento dos inativos com o percentual mínimo, ora aceitando-o, ora rejeitando-o. Na questão das renúncias fiscais, que correspondem a centenas de milhões de reais por ano, o governo estadual e o TC não cumpriram a Constituição estadual, pois elas não podem ser subtraídas do montante sobre o qual incide o percentual mínimo vinculado à educação. Outro equívoco do TC foi contabilizar restos a pagar que sejam pagos no exercício. É um equívoco, porque tais despesas pertencem a exercícios anteriores, mesmo porque suas fontes também a eles pertencem. Em síntese, em conseqüência destes procedimentos equivocados dos governos estaduais e provavelmente dos municipais e sua aceitação pelo TC, é possível estimar em centenas de milhões de reais o prejuízo anual para a educação pública estadual e municipal do Estado de Mato Grosso. Palavras-chave: financiamento da educação; orçamento da educação; Tribunais de Contas; Mato Grosso. Abstract The article examines procedures adopted by the Audit Office of the Brazilian State of Mato Grosso to calculate revenue and expenditures linked to the maintenance and development of education (MDE) and is part of a research intending to cover all the Audit Offices in Brazil. Although the documentation consulted was not sufficiently detailed, it was possible to find mistakes and oscillation in the interpretations by Audit Office. For example, in one year, the Office took into account the minimum percentage of 35% of taxes set by the State Constitution, but in other years, with no justification, it considered the percentage of 25% stipulated in the Federal Constitution. A further mistake was to include in the minimum percentage revenues that are an addition to the above said minimum. It was surprising to find that the Office has accepted since 2004, after a consultation by the State Treasury Secretariat, that the income tax paid by state and municipal civil servants would not be classified as tax and would not, therefore, be included in the calculation of the percentage linked to education. In the classification of expenditures in MDE, the Office has not adopted a uniform interpretation about the payment of retired education personnel using the funds linked to education (the minimum percentage). In the issue of tax incentives reducing the funds to education and amounting to hundreds of millions of Brazilian reais per year, the State government and the Audit Office have not complied with the State Constitution, for the incentives may not be disregarded in the calculation of funds linked to education. Finally, as a result of these mistaken procedures adopted by state governments and probably by municipal administrations and their acceptance by the Audit Office, it is possible to estimate that the state and municipal education in Mato Grosso lose hundreds of millions of Brazilian reais every year. Keywords: education funding; education budget; Audit Offices; the Brazilian State of Mato Grosso.

scholarly journals Taxation in the Context of Economic Security: Opportunities and Technologies

2019 ◽  
Vol 8 (2) ◽  
pp. 6089-6094
Keyword(s):  
Risk Management ◽  
Economic Security ◽  
The State ◽  
Legal Analysis ◽  
Logical Scheme ◽  
Internal Factors ◽  
Expert Survey ◽  
Legal Nature ◽  
Effective System ◽  
Definition Of

The aim of the present work is conducting the theoretical and legal analysis of threats and risks of tax security of the state, as well as developing on this basis measures to eliminate them and prevent their occurrence, improving methods of minimization, and neutralizing the possible consequences of their impact. To solve the set goal, the method of expert survey was used that allowed generalizing the concept of tax security, determining its economic, social, and legal nature, as well as defining the main risks and threats to the tax security of the state. The article substantiates the relevance of the study the issue concerning insurance of tax security of the state. Various approaches of scientists to the definition of the tax security concept essence were considered, which would satisfy the interests of all entities of tax relations. To determine the efficiency of tax administration to the benefit of the tax security, the main threats and risks of the tax security caused by external and internal factors are identified, as well as measures to eliminate them and prevent their occurrence are proposed. The authors propose the stages of tax risk management when constructing an effective system of tax security, as well as develop a structural and logical scheme of risk management of tax security of the state.

scholarly journals LEGAL RESPONSIBILITY IN THE SYSTEM OF THE MECHANISM OF INFLUENCE ON MIGRATION RELATIONS

2021 ◽  
Vol 6(72) (3) ◽  
pp. 357-365
Author(s):  
K. V. Trifonova
Keyword(s):  
Law Enforcement ◽  
Legal Liability ◽  
Legal Regulation ◽  
Legal Aspects ◽  
State Regulation ◽  
The State ◽  
Legal Responsibility ◽  
Regulation Mechanism ◽  
Legal Analysis ◽  
Definition Of

In the article, from the standpoint of legal science and practice of state regulation of migration relations, the author examines the application of legal liability to violators of the norms of migration legislation. The author conducts a theoretical and legal analysis of the institution of legal responsibility. The definition of legal responsibility as a legal reaction of society and the state to the unlawfulness of actions (inaction) allows us to conclude that the introduction by the state of special legal regulation is a form of disposition of state power. The implementation of legal responsibility in the dynamics of legal regulation is characterized by the intertwining of regulatory, substantive and procedural and legal aspects, which allow ensuring the passage of responsibility through all stages and procedures of legal regulation, which creates an ordering effect. In conclusion, the author points out that legal responsibility, being an element of the legal regulation mechanism, clearly demonstrates its specificity and features, as well as general efficiency in the law enforcement process of imposing punishment.

LEGAL PERSONALITY OF A HABITUAL PENITENTIARY OFFENDER OF THE REGIME OF SERVING A SENTENCE

2021 ◽  
pp. 117-121
Author(s):  
Андрей Николаевич Гордополов
Keyword(s):  
Legal Status ◽  
Legal Capacity ◽  
Legal Analysis ◽  
Judicial Interpretation ◽  
Special Position ◽  
Legal Personality ◽  
The Subject ◽  
Definition Of ◽  
Legal Capability

В статье рассматриваются проблемы изменения правового статуса осужденного в связи с признанием его злостным пенитенциарным нарушителем. Проводится сравнительно-правовой анализ терминов «отрицательно характеризующийся осужденный» и «злостный пенитенциарный нарушитель». Автором отмечается, что понятие исследуемого субъекта встречается в нормативных актах уголовно-исполнительного характера и актах официального судебного толкования, вместе с тем до сих пор не имеет легального закрепления в виде нормы-дефиниции. В статье раскрываются вопросы возникновения правоспособности, дееспособности и деликтоспособности злостного пенитенциарного нарушителя. Формулируется вывод о том, что в ходе признания осужденного злостным пенитенциарным нарушителем он приобретает специфические признаки, которые определяют его особое положение. В заключение автором предлагается доктринальное определение исследуемого субъекта. The article deals with the problems of changing the legal status of a convicted person in connection with the recognition of him as a habitual penitentiary offender. A comparative legal analysis of the terms «negatively characterized convict» and «habitual penitentiary offender» is carried out. The author notes that the concept of the subject under study is found in normative acts of a penal nature and acts of official judicial interpretation, however, it still does not have legal consolidation in the form of a norm-definition. The article deals with the issues of legal capacity, legal capability and tortious capacity of a habitual penitentiary offender. The conclusion is formulated that in the course of recognition of a convicted person as a habitual penitentiary offender, he acquires specific features that determine his special position. In conclusion, the author offers a doctrinal definition of the subject under study.

scholarly journals Kazus Alecka Bourne’a a konstytucyjne zasady ochrony życia i zdrowia

2021 ◽  
pp. 87-105
Author(s):  
Piotr Szudejko
Keyword(s):  
Human Life ◽  
Legal Aspects ◽  
Legal Analysis ◽  
Right To Life ◽  
Legal Provisions ◽  
Starting Point ◽  
Constitutional Tribunal ◽  
Definition Of ◽  
The Right ◽  
And Function

The article presents the case of Dr. Aleck Bourne, which the author proposes to include in the catalog of borderline cases constituting the basis for in-depth discussions on ethical and legal aspects of human life with regard to the development of biology and medicine. The starting point is the presentation of the worldwide models for regulating the practice of abortion as well as the Polish regulation, together with a discussion on the role of the Constitutional Tribunal in shaping current legal provisions. The author notes that the interpretation of the right to life adopted by the Tribunal encourages the repeal of the indication model and the introduction of a complete ban on abortion, which will have significant consequences for ordinary legislation. Apart from describing the facts in the Bourne case, the strategy adopted by the defense and the sentence itself, the possible further areas of considerations regarding the limits of permissibility of termination of pregnancy have been signaled. Then, the conclusions resulting from legal analysis of the case were transferred to the exegesis of the constitutional principles of the right to life and the right to healthcare. Their constitutional form, interpretation resulting from the rulings of the Constitutional Tribunal and the ordinary legislation have been presented. The author indicates the main terminological deficiencies identified in this respect: the lack of any definition of the beginning of a human being, the existence of two separate criteria for determining death, which could lead to different results and the lack of an unambiguous definition of disease adopted by the legislator. Based on the concepts presented in the case, the right to healthcare has been defined as a legal right resulting from the right to life. The final thesis is that there are no grounds for hierarchizing these rights, as they are intertwined in content and function.

The Colorado State Constitution

2020 ◽  
Author(s):  
Richard Collins ◽  
Dale Oesterle
Keyword(s):  
Direct Democracy ◽  
The United States ◽  
The State ◽  
Home Rule ◽  
State Constitutions ◽  
State Constitution ◽  
Federal Constitution ◽  
History Of ◽  
The Many ◽  
Strong System

The Colorado State Constitution (2020) is the second edition of the state’s contribution to The Oxford Commentaries on the State Constitutions of the United States. The book opens with a detailed history of the constitution that focuses on events and amendments that transformed the state. As expected in the West, it features some lively adventure stories. Since the first edition in 2002, the state’s population has grown by more than a third. The book explains the many new challenges its legal system has faced. The main section analyzes in detail every provision of the constitutional text. All relevant judicial interpretations are examined. A comprehensive index and a table of cases guide researchers. Interaction with the federal Constitution is carefully explained. Background and interpretations of Colorado’s complex and unique tax revolt, known as TABOR, are carefully analyzed. The state’s extensive provisions for direct democracy, the initiative, veto referendum, and recall of elected officials, are studied in detail. The Colorado Bill of Rights is fully reviewed. The state’s strong system for constitutional home rule for cities, counties, and towns is examined from its adoption into today’s governing system. The state’s strong system for all levels of public education is explained. Its leadership in the marijuana legalization movement is another subject well covered.

scholarly journals The Economic Security Of The State: Its Genesis And The Transformation Approaches Of The Modernity

2020 ◽  
Vol 8 (15) ◽  
pp. 328-345
Author(s):  
Valeriia Myrhorod-Karpova ◽  
Volodymyr Hrytsenko ◽  
Anna Dragonenko ◽  
Alexander Chernenko ◽  
Sergii Penkov
Keyword(s):  
Research Methods ◽  
Economic Security ◽  
The State ◽  
Security System ◽  
Legal Analysis ◽  
National Interests ◽  
Foreign Countries ◽  
General Scientific ◽  
Definition Of ◽  
Legal Mechanism

The relevance of this article is due to the fact that the economic security of the state is a key component of the national security system and a major factor in ensuring national interests. The purpose of the article is to conduct a scientific study on the definition of the administrative and legal mechanism of ensuring economic security in Ukraine by borrowing the positive experience of foreign countries. The leading research methods are general scientific and special research methods, including methods of logic, analysis, comparison etc. The results of this study are a comparative legal analysis of the functioning of the economic security system in Ukraine and EU countries, analysis of the transformation of economic security in European countries, search for promising ways of transformation and reform in Ukraine. The significance of the obtained results is reflected in the fact that this study may serve as a basis for outlining future changes to the current legislation of Ukraine on the functioning of economic security in Ukraine.  

scholarly journals LEGAL ANALYSIS FOR PROTECTION OF INTANGIBLE CULTURAL HERITAGE IN MALAYSIA

2020 ◽  
Vol 5 (19) ◽  
pp. 10-20
Author(s):  
Khadijah Mohamed ◽  
Ahmad Shamsul Abd. Aziz ◽  
Nor Azlina Mohd Noor
Keyword(s):  
Cultural Heritage ◽  
Member Country ◽  
Fine Arts ◽  
Intangible Cultural Heritage ◽  
Legal Analysis ◽  
Legal Provisions ◽  
National Heritage ◽  
Unesco Convention ◽  
A Priority ◽  
Definition Of

The National Heritage Act 2005 is the only Act enacted in Malaysia to date to protect the national heritage including intangible cultural heritage. In the field of heritage study, intangible cultural heritage becomes a priority in the context of a 'non-existent' heritage enjoyed through the human senses. However, the Act provides a rather limited definition of intangible cultural heritage due to ambiguity in certain terminologies of its definition and scope. Hence, by using the provisions of the UNESCO Convention 2003 as the basis of discussion, this article analyses the legal provisions which protect intangible cultural heritage in Malaysia for the country in fulfilling its responsibilities as a Member Country of the Convention. This article finds that improvements to the definition of intangible cultural heritage need to be made by expanding the scope of the provision to include relevant intangible cultural heritage elements such as food and fine arts heritage.

scholarly journals THE ESSENCE OF FINANCIAL UNCERTAINTY

2020 ◽  
Vol 4 (1) ◽  
pp. 75-84
Author(s):  
Margarita K. Borodavina ◽  
Svetlana V. Rybakova ◽  
Anna V. Savina
Keyword(s):  
Legal Regulation ◽  
The State ◽  
Practical Significance ◽  
Legal Analysis ◽  
Dialectical Logic ◽  
Financial Activity ◽  
Financial Uncertainty ◽  
Financial Credit ◽  
The Subject ◽  
Definition Of

The subject of the research is the concept and content of financial uncertainty as a new institution of financial law and, at the same time, a new phenomenon of financial and le-gal science. The purpose of the article is to determine the essence of financial uncertainty, to analyze the features and practical significance and identify factors that affect the occurrence of financial uncertainty. The methodology of the study includes methods of dialectical logic, analysis and synthe-sis, as well as formal legal analysis of legal acts. The main results and scope of their application. The financial uncertainty is a new institu-tion of financial law and, at the same time, a new phenomenon of financial and legal sci-ence. Although the elements of financial uncertainty as the economic phenomenon are not new and are known to the practice of financial legal relations and the norms of finan-cial legislation. Since the system of financial law is multi-spectral, especially in modern economic condi-tions, the institution of financial uncertainty, like many other institutions of financial law, is multifaceted and has its own characteristics in the framework of tax law, budget law, institutions of financial and legal regulation of banking and insurance, as well as other. For the general part of financial law, it is necessary to determine the definition of the concept of "financial uncertainty", its signs and elements. It is important to distinguish between the content of the institution of financial uncertainty in the legal regulation of fiscal interests of the state, as well as the interests of the state in public law regulation of finance of the private sector of the economy. In addition, to understand the problems of the institution of financial uncertainty in the subject of financial law, it is important to distinguish be-tween financial and monetary relations. In all cases, the key, initial condition for scientific discourse is the risky nature of financial planning and forecasting. It is the principle of planning as one of the important principles of financial law that must be studied in the development of the desired institution. Conclusions. Financial uncertainty as a legal institution is complex because uncertainty and risks permeate the entire sphere of public financial activity: fiscal, parafiscal, mone-tary (including payment). In this regard, it can be argued that aspects of financial uncer-tainty relate, in fact, to each link of the financial, credit, monetary, and payment systems, and, accordingly, to each institution of a special part of financial law.

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