Legal History and Legal Theory Shaking Hands: Towards a Gentleman’s Agreement About a Definition of the State

2016 ◽  
Keyword(s):  
Legal History ◽  
Legal Theory ◽  
The State ◽  
Definition Of

scholarly journals CONFISCATION ON STATE-OWNED ENTERPRISES (BUMN) ASSETS IN THE PERSPECTIVE OF TAXATION LAW

2018 ◽  
Vol 18 (2) ◽  
pp. 229
Author(s):  
Zainal Muttaqin
Keyword(s):  
Legal Theory ◽  
The State ◽  
Legal Doctrine ◽  
Legal Entity ◽  
Legal Perspective ◽  
Finance Law ◽  
State Finance ◽  
Definition Of ◽  
Article 50 ◽  
State Enterprises

Regime of the State Finance Law as stipulated in Law Number 17 Year 2003 and Law Number 1 Year 2004 classify separated state finances as State-owned enterprises (BUMN) capital into the definition of state finances of which assets are free from confiscation. The problem is in terms that BUMN as taxpayers do not pay the tax debt, thus is it possible for BUMN to be enforced by law in the form of confiscation of its wealth? This paper aims to analyze the above issues based on applicable legal doctrine. From a legal perspective, State-owned enterprises is a separate legal entity from the owner of capital (state). Thus, the capital sourced from the state in the State-owned enterprises is not the property of the state anymore yet a wealth of state enterprises as legal entities as well as taxpayers. As a result, Law Number 17 Year 2003 which explained that state assets separated in BUMN including state assets is inconsistent with applicable legal theory. Accordingly, Article 50 paragraph (1) of Law Number 1 Year 2004 should have not been applied to State-owned enterprises.Keywords: BUMN, Confiscation, Legal Entity, State Finance, Tax.

ИЗМЕНЕНИЕ ПАРАДИГМЫ МЕТОДОЛОГИИ ЮРИСПРУДЕНЦИИ

2019 ◽  
Vol 13 ◽  
pp. 32-40
Author(s):  
Ю. М. Оборотов
Keyword(s):  
Legal Theory ◽  
Research Strategy ◽  
The State ◽  
New Paradigm ◽  
Methodological Question ◽  
Modern Development ◽  
Decisive Importance ◽  
The Subject ◽  
Methodological Approaches ◽  
The Law

В современной методологии юриспруденции происходит переход от изучения состо­яний ее объекта, которыми выступают право и государство, к постижению этого объек­та в его изменениях и превращениях. Две подсистемы методологии юриспруденции, подсистема обращенная к состоянию права и государства; и подсистема обращенная к изменениям права и государства, — получают свое отображение в концептуальной форме, методологических подходах, методах, специфических понятиях. Показательны перемены в содержании методологии юриспруденции, где определяю­щее значение имеют методологические подходы, определяющие стратегию исследова­тельских поисков во взаимосвязи юриспруденции с правом и государством. Среди наи­более характерных подходов антропологический, аксиологический, цивилизационный, синергетический и герменевтический — определяют плюралистичность современной методологии и свидетельствуют о становлении новой парадигмы методологии юриспру­денции.   In modern methodology of jurisprudence there is a transition from the study the states of its object to its comprehension in changes and transformations. Hence the two subsystems of methodology of jurisprudence: subsystem facing the states of the law and the state as well as their components and aspects; and subsystem facing the changes of the law and the state in general and their constituents. These subsystems of methodology of jurisprudence receive its reflection in conceptual form, methodological approaches, methods, specific concepts. Methodology of jurisprudence should not be restricted to the methodology of legal theory. In this regard, it is an important methodological question about subject of jurisprudence. It is proposed to consider the subject of jurisprudence as complex, covering both the law and the state in their specificity, interaction and integrity. Indicative changes in the content methodology of jurisprudence are the usage of decisive importance methodological approaches that govern research strategy searches in conjunction with the law and the state. Among the most characteristic of modern development approaches: anthropological, axiological, civilization, synergistic and hermeneutic. Modern methodology of jurisprudence is pluralistic in nature alleging various approaches to the law and the state. Marked approaches allow the formation of a new paradigm methodology of jurisprudence.

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

Implications

2017 ◽  
Author(s):  
Karl Widerquist ◽  
Grant S. McCall
Keyword(s):  
Property Rights ◽  
The State ◽  
Natural Property ◽  
Government Failure ◽  
State Of Nature ◽  
Best Response ◽  
Lockean Proviso ◽  
Definition Of ◽  
Taking Action ◽  
Disadvantaged People

Earlier chapters of this book found that the Hobbesian hypothesis is false; the Lockean proviso is unfulfilled; contemporary states and property rights systems fail to meet the standard that social contract and natural property rights theories require for their justification. This chapter assesses the implications of those findings for the two theories. Section 1 argues that, whether contractarians accept or reject these findings, they need to clarify their argument to remove equivocation. Section 2 invites efforts to refute this book’s empirical findings. Section 3 discusses a response open only to property rights theorists: concede this book’s empirical findings and blame government failure. Section 4 considers the argument that this book misidentifies the state of nature. Section 5 considers a “bracketing strategy,” which admits that observed stateless societies fit the definition of the state of nature, but argues that they are not the relevant forms of statelessness today. Section 6 discusses the implications of accepting both the truth and relevance of the book’s findings, concluding that the best response is to fulfil the Lockean proviso by taking action to improve the lives of disadvantaged people.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Парламент или Советы: российский выбор 1918 года

2016 ◽  
Vol 14 (3) ◽  
pp. 93-99
Author(s):  
Игорь А. Исаев
Keyword(s):  
Legal History ◽  
Direct Action ◽  
The State ◽  
European Countries ◽  
The Political ◽  
Political Systems ◽  
Basic Principles ◽  
Political Form ◽  
The Revolution

The article deals with one of the most important issues in the Soviet political and legal history. The choice of the political form that was established almost immediately after the victory of the Bolsheviks in the Revolution of 1917, meant a change in the direction of development of the state. Councils became an alternative to the parliamentary republic. The article analyzes the basic principles of both political systems and the reasons for such a choice. The author emphasizes transnational political direction of the so-called “direct action” which took place not only in Russia, but also in several European countries.

Digital Economy: New Opportunities and Threats for the Development of the World Economy

2018 ◽  
Vol 11 (2) ◽  
pp. 18-26 ◽  
Author(s):  
I. A. Strelkova
Keyword(s):  
World Economy ◽  
Practical Experience ◽  
Business Environment ◽  
Digital Economy ◽  
The State ◽  
Market Exchange ◽  
Country Level ◽  
The World ◽  
Business Structures ◽  
Definition Of

The paper examines various approaches to the definition of the term «digital economy» in the scientific and business environment along with factors and forms of its development in different countries taking into account the specifics of the current stage of the Russian economy, which is a matter of particular importance in seeking new sources of the world economy growth. The subject of the research is opportunities and threats inherent in the process of digitalization of economies and their impact on the operation of international and national markets as well as the development of the world economy as a whole. The purpose of the paper was to analyze the practical experience in the formation and development of the digital economy in foreign countries and Russia and identify the changes it brings to the activities of state institutions and business structures, established rules of market exchange, the process of promotion and use of innovations. All the above made it possible to determine the country-level specifics of the digital economy evolution reveal the contradictory nature of its manifestations and justify the necessity for active participation of the state in stimulation and support of potentially promising digital innovations in various sectors of the economy. It is concluded that the level of the digital economy development depends on the real-sector performance, the maturity of markets, the state of the national economy. It is highlighted that the criteria for a comprehensive assessment of the results of the economy digitalization must be developed.

Notary’s Responsibility in Making of Deed Due to Land Acquisition Containing Criminal Corruption

2020 ◽  
Vol 5 (1) ◽  
pp. 22
Author(s):  
Yogi Maron ◽  
Ismansyah Ismansyah ◽  
Azmi Fendri
Keyword(s):  
Legal Theory ◽  
Secondary Data ◽  
Land Rights ◽  
The State ◽  
Land Acquisition ◽  
District Court ◽  
Primary Data ◽  
Prison Sentence ◽  
Ethics Code

<p align="center"> </p><p><em>As happened to the Notary Eli SatriaPilo, S.H, Mkn, who was appointed as the Notary who made the Deed of Relinquishment of Land Rights in the Land Acquisition activities for the Construction of Campus III of the State Islamic Institute (IAIN) of Padang which was located in Sungai Bangek District, Padang</em><em> </em><em>in 2010. The method used was descriptive, in which describing the applicable legislation associated with legal theory in the facts and realities about the Notary’s Responsibility in Making Deed of Land Acquisition for the construction of Campus III of IAIN Padang in Sungai</em><em> </em><em>Bangek. This study used a Normative Juridical approach, in which researching by using and processing secondary data or literature related to the</em><em> </em><em>study. The data collected were in the form of primary data obtained from the District Court of Padang, secondary data obtained from secondary legal materials and primary legal materials. Based on the study, it was found that the role of Notary Eli</em><em> </em><em>Satria</em><em> </em><em>Pilo, in the land acquisition of campus III IAIN was proven to have misused the authority resulting in violation of the Notary Ethics Code and was responsible for accepting termination disrespectfully. Furthermore, he was also shown to be committing a Criminal Corruption made based on the Deed of Relinquishment of Land Rights in the land acquisition for the construction of Campus III of IAIN Padang, so that the State incurred losses of Rp. 1</em><em>.</em><em>946</em><em>.</em><em>701</em><em>.</em><em>050 (one billion nine hundred forty-six million seven hundred one thousand and fifty rupiahs). And he was responsible for receiving and carrying out the sentence that had been handed down by the District Court of Padang, a prison sentence of 4 (four) years, and paying a fine of Rp. 200</em><em>.</em><em>000</em><em>.</em><em>000 (two hundred million rupiahs)</em><em>.</em></p><p> </p>

DEFINITION OF THE PUBLIC SECURITY AND ORDERLINESS ENSURING MECHANISM IN UKRAINE

2018 ◽  
Vol 1 (11) ◽  
pp. 155-163
Author(s):  
Marina Aleksandrovna Kalievskaya
Keyword(s):  
Human Rights ◽  
Development Strategy ◽  
State Policy ◽  
The State ◽  
Point Of View ◽  
Public Security ◽  
National Priority ◽  
Institu Tions ◽  
Protection Of Human Rights ◽  
Definition Of

In this article, a model of the mechanism of ensuring public security and orderliness in accordance with the principles and tasks of the relevant institu- tions in public administration, taking into account resources, technologies, mea- sures for the state policy implementation in the spheres of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order. It was found that ensuring public security and order in Ukraine is a mechanism for the implementation of national goals of state policy in the areas of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, by defining tasks according to certain principles. The idea is that if one considers the state policy in the spheres of ensuring the protec- tion of human rights and freedoms, the interests of society and the state, combat- ing crime, maintaining public security and order as a national priority (purpose, task), then the mechanism of ensuring public security and order in Ukraine needs coordination with the state development strategy. From the point of view of the implementation of the state policy in the areas of ensuring the protection of hu- man rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, the mechanism of ensuring public security and order in Ukraine can be considered as the main system providing intercon- nection such elements as institutions (implementing the specified state policy), resources (human resources, logistical, natural and so on, with the help of which it is possible to implement state policy), technologies (skills, knowledge, means and so on the implementation of state policy), measures (action plans), as well as external (internal) threats.

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