scholarly journals Tax control and inspection supervision in the Republic of Serbia: Characteristics of the legal framework and the need for coordination

Ekonomika ◽  
2021 ◽  
Vol 67 (4) ◽  
pp. 75-90
Author(s):  
Milan Rapajić ◽  
Milivoje Lapčević ◽  
Violeta Miladinović
Keyword(s):  
Tax Evasion ◽  
Legal Framework ◽  
General Law ◽  
Official Control ◽  
Tax Laws ◽  
The Subject ◽  
Comprehensive Reform ◽  
The Law ◽  
The Republic ◽  
Rule Out

Today, the success of entire tax system is viewed through the effectiveness of tax control. Tax control activities are performed by tax inspectors with special authorities, duties and responsibilities, and its purpose is to control whether taxpayers activities comply with tax laws and regulations. With the adoption of the Law on inspection supervision, the Republic of Serbia has implemented a crucial, comprehensive reform of inspection bodies and the process of inspection supervision which has been of great significance for public administration, economy and citizens. The provisions of this law are applied to tax procedures based on the principle of subsidiarity, while the activities of tax inspection are mostly based on the provisions of the Law on tax procedure and tax administration. In tax procedures, the issues which are not regulated by the general Law on inspection supervision, are the subject of another specific law-however, the direct application of the specific law cannot rule out or restrict the application of the law which governs the issues of inspection supervision and official control which are not regulated by the specific law. In this paper, the author discusses the similarities and differences between two laws and solutions for their harmonization underlining their advantages and weaknesses aimed at ensuring the maximum compliance with tax laws and reduction of tax evasion and shadow economy.

scholarly journals DEVELOPMENT OF THE LEGAL FRAMEWORK OF PARLIAMENTARY CONTROL IN UZBEKISTAN: THE SUBSTANTIVE PROVISIONS OF THE LAW “ON PARLIAMENTARY CONTROL”

2016 ◽  
pp. 0-0
Author(s):  
Рахим Хакимов ◽  
Rakhim Khakimov
Keyword(s):  
Large Scale ◽  
Theoretical Study ◽  
Legal Framework ◽  
Control Measures ◽  
Control Functions ◽  
The Subject ◽  
The Law ◽  
The Republic ◽  
And Control

The article is devoted to the development of the constitutional and legal framework of parliamentary control in Uzbekistan. It provides an analysis, carried out during the years of independence, of large-scale, successive reforms aimed at strengthening the role, authority and control functions of the Parliament — the Oliy Majlis of the Republic of Uzbekistan. Particular attention is paid to the disclosure of the nature and the content of the Law “Оn parliamentary control” adopted in 2016. Separately, the issues concerning the subject structure of legal relations in the sphere of parliamentary control, the object of parliamentary control, the permissibility and the limits of parliamentary control, its forms, as well as measures taken by the parliamentary response by the results of the control measures are considered. The author made an attempt to justify the provisions of the Law of the Republic of Uzbekistan “On parliamentary control” scientifically and theoretically, identified a number of issues that require scientific and practical discussion and profound scientific and theoretical study.

Homework under the law

2021 ◽  
Vol LXXXII (2) ◽  
pp. 153-160
Author(s):  
Michał Długosz
Keyword(s):  
Social Problem ◽  
International Agreements ◽  
Legal Norms ◽  
Constitutional State ◽  
The Subject ◽  
The Law ◽  
The Republic

Giving too much complex homework has become a significant social problem and the subject of unsuccessful activities of constitutional state authorities. In light of the Constitution of the Republic of Poland, international agreements that Poland is bound by, as well as domestic regulations, the practice of giving homework to students seems to be unjustified or even to be in breach with numerous legal norms.

Legislation of the Republic of Kazakhstan Regarding Criminal Infractions and the Law Enforcement Practice

2018 ◽  
Vol 9 (1) ◽  
pp. 194
Author(s):  
Aibar S. NURKHAN
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
World Economy ◽  
Criminal Responsibility ◽  
Legal Framework ◽  
Criminal Code ◽  
Comparison Analysis ◽  
State Administration ◽  
The Law ◽  
The Republic

Studying of issues regarding criminal infractions – whether intended or imprudent – plays quite a significant role. Fundamental changes taking part in world economy and politics, globalization processes, as well as internal dynamics of country development, undoubtedly, have impact on national legal framework, including criminal law. Therefore, the main goal of the present paper is the analysis of legislation of the Republic of Kazakhstan regarding criminal infractions and the law enforcement practice. To reach this goal authors have used methods of comparison, analysis and data systematization. As a result it has been found that in Kazakhstan there are at average 4,3 registered criminal infractions per a convict. The term of criminal infraction has appeared in the Criminal Code in 2014 to cover offences of small gravity and administrative violations that cannot be referred to the sphere of state administration. Authors have revealed the punishment in the present day Kazakhstan is not a main form of criminal responsibility realization. In the majority of cases linked to criminal infractions the persons committed them are relieved from criminal responsibility at the stage of prejudicial inquiry.

scholarly journals Steps of the Development and Formation of Regulatory and Legal Framework for State Youth Policy in Uzbekistan

2019 ◽  
Vol 9 (1) ◽  
pp. 3138-3143
Keyword(s):  
Legal Framework ◽  
The State ◽  
Youth Policy ◽  
Normative Documents ◽  
Category System ◽  
The Law ◽  
The Republic

The article analyzes the problem of rounding the processes of formation of the state youth policy in Uzbekistan as a theoretical source of the legislative and legislative acts of the Republic of Uzbekistan in this field. This is due to the fact that these normative documents define the content of a number of concepts that serve as a category system for research in the field. It also reveals that the period of formation of the state youth policy in Uzbekistan is considered as a determinant of the date of adoption of the Law and other legislative acts.

scholarly journals URGENSI PEMBENTUKAN UNDANG-UNDANG HAK ANGKET DPR RI (THE URGENCY OF MAKING THE LAW ON THE RIGHT OF INQUIRY OF THE HOUSE OF REPRESENTATIVES OF THE REPUBLIC OF INDONESIA)

2017 ◽  
Vol 8 (2) ◽  
pp. 177-194
Author(s):  
Novianto Murthi Hantoro
Keyword(s):  
Judicial Review ◽  
House Of Representatives ◽  
Constitutional Court ◽  
Current Regulation ◽  
Presidential System ◽  
Subject And Object ◽  
The Subject ◽  
The Law ◽  
The Republic ◽  
The Right

Prior to the decision of the Constitutional Court (MK), the implementation of the right to inquiry was regulated in two laws, namely Law No. 6 of 1954 on the Establishment of the Rights of Inquiry of the House of Representatives (DPR) and Law No. 27 of 2009 on MPR, DPR, DPD, and DPRD. Through proposal for judicial review, MK decided the Law on the Rights of Inquiry was null and void because it was not in accordance with the presidential system adopted in the 1945 Constitution. Today, the exercise of the right of inquiry is only based on Law on MPR, DPR, DPD, and DPRD. Nonetheless, the Amendment of Law No. 27 of 2009 into Law No. 17 of 2014 could not accommodate some substances of the null and void Law on the Rights of Inquiry. The urgency of the formulation of the law on the right to inquiry, other than to carry out the Constitutional Court’s decision; are to close the justice gap of the current regulation; to avoid multi-interpretation of the norm, for example on the subject and object of the right of inquiry; and to execute the mandate of Article 20A paragraph (4) of the 1945 Constitution. The regulation on the right to inquiry shall be formulated separately from the Law on MPR, DPR, DPD and DPRD, with at least several substances to be discussed, namely: definition, mechanisms, and procedure, as well as examination of witnesses, expert, and documents. AbstrakSebelum adanya putusan Mahkamah Konstitusi (MK), pelaksanaan hak angket diatur dalam dua undang-undang, yaitu Undang-Undang Nomor 6 Tahun 1954 tentang Penetapan Hak Angket DPR (UU Angket) dan Undang-Undang Nomor 27 Tahun 2009 tentang Majelis Permusyawaratan Rakyat, Dewan Perwakilan Rakyat, Dewan Perwakilan Daerah, dan Dewan Perwakilan Rakyat Daerah (UU MPR, DPR, DPD, dan DPRD). Melalui permohonan pengujian undang-undang, MK membatalkan keberlakuan UU Angket karena sudah tidak sesuai dengan sistem presidensial yang dianut dalam UUD 1945. Pelaksanaan hak angket saat ini hanya berdasarkan UU MPR, DPR, DPD, dan DPRD. Penggantian UU No. 27 Tahun 2009 menjadi UU No. 17 Tahun 2014 tentang MPR, DPR, DPD, dan DPRD ternyata tidak mengakomodasi beberapa substansi UU Angket yang telah dibatalkan. Berdasarkan hal tersebut, terdapat urgensi untuk membentuk Undang-Undang tentang Hak Angket DPR RI. Urgensi tersebut, selain sebagai tindak lanjut putusan MK, juga untuk menutup celah kekosongan hukum pada pengaturan saat ini dan untuk menghindari multi-interpretasi norma, misalnya terhadap subjek dan objek hak angket. Pengaturan mengenai hak angket perlu diatur di dalam undang-undang yang terpisah dari UU MPR, DPR, DPD, dan DPRD, dengan materi muatan yang berisi tentang pengertian-pengertian, mekanisme, dan hukum acara. Pembentukan Undang-Undang tentang Hak Angket diperlukan guna memenuhi amanat Pasal 20A ayat (4) UUD 1945.

scholarly journals On the court jurisdiction in case of litigation between entrepreneurs

2019 ◽  
Vol 13 (1) ◽  
pp. 655-662
Author(s):  
Cristina Cojocaru
Keyword(s):  
Supreme Court ◽  
Legal Framework ◽  
Civil Code ◽  
High Court ◽  
Application Of Law ◽  
Territorial Jurisdiction ◽  
Specialized Courts ◽  
The Subject ◽  
The Law ◽  
Practical Implications

Abstract According to the Romanian legislation, the parties may agree in writing that the disputes concerning goods and other rights deriving from the non-performance of the contract be judged by other courts that, according to the law, would have territorial jurisdiction to hear the case, unless the competence of the court is exclusive. By decision no. 18/2016 the Romanian High Court of Cassation and Justice, through the competent division to judge the appeal in the interest of the law, decided that in matters of procedural substantive (material) jurisdiction of the specialized courts, the competence of the specialized courts is determined depending on the object or the nature of disputes such as those considered examples by art. 226 paragraph 1 of Law no. 71/2011 on the application of Law no. 287/2009 on Civil Code. Considering also this decision, the article aims to analyze the practical implications of another recent decision of the Romanian supreme court, namely Decision no. 561/2018, on the competence of the specialized court in litigations between entrepreneurs and, without claiming to cover extensively the subject, to offer a view on the Romanian current legal framework, on the court jurisdiction and the notion of professional, underlining the freedom of entrepreneurs or professionals of choosing the relevant court.

scholarly journals Industrial and sociocultural activity of the Belarusian Society of the Deaf in 2006–2010

2021 ◽  
pp. 55-68
Author(s):  
Vladimir Fedorovich Melekhovets
Keyword(s):  
Socioeconomic Development ◽  
Social Protection ◽  
Relevant Information ◽  
World Federation ◽  
Situational Analysis ◽  
History Of ◽  
Legal Document ◽  
The Subject ◽  
The Law ◽  
The Republic

The object of this research is the activity of the Belarusian Society of the Deaf during 2006–2010. The subject is the structure of the Belarusian Society of the Deaf, its industrial and sociocultural activity in the period under review. The article reflects the consequences of 2008 global financial and economic crisis, which negatively affected the socioeconomic development of the Belarusian Society of the Deaf. The timely adopted measures by the end of 2009 have ceased the crisis processes, which allowed achieving effective results of the five-year plan, delivering success in the economy and sociocultural activity of the Belarusian Society of the Deaf during 2006–2011. The proposals for new revisions of the Law “On Prevention of Disability and Rehabilitation of Persons with Impairments” and the Law “On Social Protection of Persons with Impairments in the Republic of Belarus” (2009) have been implemented; this ensured the support of sign language, right of the persons with impairments to acquire information, and retention of the Article 37 of the Law “On Social Protection of Persons with Impairments in the Republic of Belarus” that renders tax incentives to nongovernmental organization. Triumphant in the history of sports for the hearing impaired people became the performances of the athletes of the Republic of Belarus in the 21st Summer Deaflympic in Taipei. The Belarusian Society of the Deaf actively cooperated with the World Federation of the Deaf in terms of signing the international legal document – the United Nations Convention on the Rights of Persons with Impairments”. The author is firs to cover this topic. The novelty consists in filling the gap in historical science, since the national historiography did not reflect this period of activity of the society. The author collected relevant information on the subject matter using the principles of general logical analysis (deduction, induction); descriptive, documental, ideographic methods; situational analysis; and content analysis.

scholarly journals Ina Talpă, Sergiu Musteață, Le misure di protezione del patrimonio archeologico nella Repubblica di Moldavia / The Measures for the Protection of Archaeological Heritage in the Republic of Moldova

2017 ◽  
Vol 5 (1) ◽  
pp. 142-156
Keyword(s):  
Cultural Heritage ◽  
Legal Framework ◽  
Heritage Preservation ◽  
Archaeological Heritage ◽  
Republic Of Moldova ◽  
The Law ◽  
The Republic ◽  
International Conventions ◽  
Near Future ◽  
Cultural Heritage Preservation

This article discusses, in general, the cultural heritage preservation legal framework, and, especially, the Law of the Republic of Moldova on Archaeological Heritage Preservation approved by the Moldovan Parliament in 2010. Since the beginning of its independence, Moldova has had very poor legislation on cultural heritage, mostly based on the 1993 Law on monument preservation. But, during the last decade the Moldovan legal framework on heritage it is the improving very much. The 2010 Law on archaeological heritage preservation is the first of its kind in Moldova and was established according to the principles of the European and International Conventions signed by the Republic of Moldova. This paper debates the content of the new law, and light some needs for near future improvements.

DRŽAVNO PRAVOBRANILAŠTVO – POLOŽAJ, ORGANIZACIJA I NADLEŽNOST

2021 ◽  
pp. 323-334
Author(s):  
Ružica Kijevčanin ◽  
Keyword(s):  
Executive Function ◽  
Property Rights ◽  
State Government ◽  
The State ◽  
Legal Representation ◽  
Key Issues ◽  
The Subject ◽  
The Law ◽  
The Republic ◽  
Future Work

The State Attorney's Office of the Republic of Serbia was established by the Law on the Attorney General's Office as a state body whose competence is reflected in the performance of the attorney's office function. It represents one segment of the executive function of the state government, which consists in the realization and protection of property rights and interests of the state, through legal representation and counseling of the Republic of Serbia, ie its bodies and organizations. The law leaves the possibility of determining the Attorney General's Office by a sub-legal general act at the level of autonomous provinces, as well as local self-government units. It regulates in detail other key issues such as organization, competencies, control that will be the subject of analysis in future work. The study of the origin and development of this institution pointed out the great importance that belonged to it through time and different state systems. Inspired by the role it played in the state of Serbia, the author devoted himself to interpreting some aspects of this topic.

Sign in / Sign up

Export Citation Format

Share Document