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Перспективы Экологизации Российской Налоговой Системы (Perspectives of Ecologization of the Russian Tax System) ПерспективыЭкологизацииРоссийскойНалоговойСистемы(俄罗斯税收制度的生态化的角度)
Pub Date : 2014-06-16 DOI: 10.2139/ssrn.2531279
V. Gromov, Tatiana Malinina
Russian Abstract: В работе рассматриваются вопросы реформирования российской налоговой системы в направлении ее экологизации и преобразования российских налогов на топливо и транспорт в действенные инструменты экологической политики. Особое внимание уделено не только практическим, но и теоретическим аспектам экологического налогообложения. Представлены пути перспективных изменений действующего порядка налогообложения с учетом масштабов возможных мер. Они направлены на то, чтобы раскрыть регулирующий потенциал налоговой системы РФ и повысить тем самым ее роль в достижении целей защиты окружающей среды и сохранения здоровья населения.English Abstract: The working paper concerns the problems of reformation of the Russian tax system towards its ecologization and transformation of the Russian fuel and transport taxes into effective instruments of environmental policy. Special attention is given not only to practical but theoretical aspects of environmental taxation. There are promising ways of change of the existing procedure for tax payments and the scope of possible measures is also considered. The aim of these ways is to unleash regulative potential of the Russian tax system and thereby raise its role in achieving the goal of environmental protection and saving population's health.
俄罗斯Abstract:正在考虑改革俄罗斯税收制度的环境,并将俄罗斯的燃料和运输税转化为有效的环境政策工具。特别注意环境税收的实际和理论方面。考虑到可能采取的措施的规模,列出了现行税收制度的未来变化的方法。它们旨在揭示俄罗斯联邦税收制度的监管潜力,从而提高其在实现环境保护和公共健康目标方面的作用。英语Abstract:俄罗斯塔克斯系统奖的工作论文,包括关于俄罗斯石油和环境政策的翻译。特殊的衰减是不可能的,但不可能是环境控制的自然产物。有一场战争是为了改变存在的存在,而一群伟大的遗产是完全可以接受的。这是俄罗斯塔克斯系统和thereby在环境保护和拯救population健康方面的挑战。
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引用次数: 0
Mitigation and Compensation Under EU Nature Conservation Law in the Flemish Region: Beyond the Deadlock for Development Projects? 佛兰德地区欧盟自然保护法下的缓解和补偿:发展项目的僵局之外?
Pub Date : 2014-05-08 DOI: 10.18352/ULR.278
Hendrik Schoukens, A. Cliquet
For years, the predicament of many of the European protected habitats and species in the Flemish Region, as in many other Member States, passed relatively unnoticed. The lack of proper rules and clear implementation rules fuelled the impression amongst project developers and planning authorities that the impacts of project developments on biodiversity did not really warrant closer assessment. However, in the past ten years, strict national case law has significantly altered this view. Faced with tighter judicial scrutiny, the Habitats and Birds Directives were seen as an important obstacle to project development. Hence mitigation and compensation have now come up as novel approaches to better align spatial aspirations with the conservation of nature. In reality, mitigation was often used as a cover-up for projects that would not fit the strict requirements enshrined in the derogatory clauses. Interestingly, the Belgian Council of State showed itself quite cautious in reasserting the lax view of some planning authorities on mitigation and compensation. In reviewing the legality of several new approaches to mitigation and compensation, the Belgian Council of State, which was initially very cautious in quashing decisions that would actually jeopardise major infrastructure developments, has rendered some compelling rulings on the specific application of mitigation and compensatory measures in a spatial planning context. By letting the objectives of EU nature conservation law prevail in the face of economic interests, the recent case law of the Belgian Council of State can be seen as a remarkable example of judicial environmental activism.
多年来,佛兰德地区许多欧洲受保护的生境和物种的困境,同许多其他会员国一样,相对地没有引起人们的注意。由于缺乏适当的规则和明确的实施规则,项目开发商和规划当局产生了这样的印象:项目开发对生物多样性的影响并不真正值得进行更仔细的评估。然而,在过去十年中,严格的国家判例法大大改变了这种观点。面对更严格的司法审查,《栖息地和鸟类指令》被视为项目发展的一个重要障碍。因此,缓解和补偿现在成为更好地将空间愿望与自然保护结合起来的新方法。实际上,缓解常常被用来掩盖那些不符合减损条款所规定的严格要求的项目。有趣的是,比利时国务委员会在重申一些规划当局对缓解和补偿的宽松看法时表现得相当谨慎。在审查若干缓解和补偿新办法的合法性时,比利时国务委员会最初非常谨慎地撤销那些实际上会危及重大基础设施发展的决定,现在就在空间规划范围内具体适用缓解和补偿措施作出了一些有说服力的裁决。在面对经济利益时,让欧盟自然保护法的目标占上风,比利时国务委员会最近的判例法可以被视为司法环境激进主义的一个显著例子。
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引用次数: 9
The Dynamics of Federalism: Belgium and Switzerland Compared 联邦制的动态:比利时与瑞士之比较
Pub Date : 2014-04-30 DOI: 10.2139/ssrn.2431193
J. Wouters, Sven Van Kerckhoven, M. Vidal
In recent years, several countries have moved to a more federal state structure. In particular in Europe, regional decision-making is on the rise. In order to evaluate these dynamics, this paper looks into the cases of Belgium and Switzerland. Both countries share a large number of characteristics, but have witnessed moves in opposite directions regarding the decentralization of decision-making powers. Whereas Belgium has increasingly hollowed out its central decision-making, Switzerland’s regional powers have transferred more competences to the central level. This paper argues that these differing dynamics are the result of socio-economic variables. In particular, the decision to (de)centralize is the result of a trade-off between heterogeneity of preferences, and economics of scale. The former has been increasing in Belgium, resulting in more decentralization, while the latter has pushed the Swiss cantons to centralize more competences.
近年来,一些国家已经转向更联邦制的国家结构。特别是在欧洲,区域决策正在上升。为了评估这些动态,本文研究了比利时和瑞士的案例。这两个国家有许多共同的特点,但在决策权力下放方面却朝着相反的方向发展。在比利时日益掏空中央决策权的同时,瑞士的地方权力已经将更多的权力转移到了中央层面。本文认为,这些不同的动态是社会经济变量的结果。特别是,(去)中心化的决定是偏好异质性和规模经济之间权衡的结果。在比利时,前者一直在增加,导致更多的权力下放,而后者则推动瑞士各州集中更多的权力。
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引用次数: 2
Immigrant Detention and the Double Logic of Securitization in Italy 意大利移民拘留与证券化的双重逻辑
Pub Date : 2014-04-16 DOI: 10.4324/9781315796284-17
G. Campesi
In this chapter I describe the birth and evolution of immigration detention in Italy, showing how this process has responded to different logic of migration securitization. The securitization process may indeed take place following two slightly different dynamics: on the one hand, it may respond to a process of symbolic dramatization of threats, leading to a sudden fracture in the normative order with the adoption of exceptional measures; on the other hand, it may stimulate the progressive institutionalization of control measures that act below the threshold of exceptionalism in security bureaucrats’ everyday practices, without dramatic fractures in the normative order but through a slow erosion of existing legal standards. I believe that the Italian case is an interesting exemplification of the double dynamic of securitization, and in this chapter I will try to illustrate how both dynamics have been at work in the genesis of the system of immigration detention centres in Italy.
在这一章中,我描述了意大利移民拘留的诞生和演变,展示了这一过程是如何回应不同的移民证券化逻辑的。证券化过程确实可能遵循两种略有不同的动态:一方面,它可能对威胁的象征性戏剧化过程作出反应,通过采取特殊措施导致规范秩序的突然断裂;另一方面,它可能会刺激控制措施的逐步制度化,这些措施在安全官员的日常实践中低于例外主义的门槛,不会对规范秩序造成重大破坏,而是通过对现有法律标准的缓慢侵蚀。我认为意大利的案例是证券化的双重动力的一个有趣的例子,在本章中,我将试图说明这两种动力是如何在意大利移民拘留中心系统的起源中起作用的。
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引用次数: 11
Commission Communication on Guidelines on State Aid for Environmental Protection and Energy 2014-2020 欧盟委员会关于2014-2020年国家环保和能源援助指导方针的通报
Pub Date : 2014-04-09 DOI: 10.2139/SSRN.2464290
E. Szyszczak
The Commission adopted new Guidelines on environmental protection and energy state aid for the period 1 July 2014-31 December 2020. The Guidelines were adopted in the form of a Communication and will apply to all notified aid measures on which the Commission will decide after 1 July 2014, even where the funding projects were notified earlier. The Communication was accompanied by a Press Release and a set of Frequently Asked Questions (FAQ). The Guidelines replace the Commission’s 2008 Guidelines on State aid for environmental protection, and now include detailed rules regarding State aid in the energy sector.
欧盟委员会通过了2014年7月1日至2020年12月31日期间环境保护和能源国家援助新指南。《准则》以通报形式通过,将适用于欧盟委员会将在2014年7月1日之后决定的所有已通报的援助措施,即使资助项目已提前通报。该通讯附有一份新闻稿和一套常见问题解答(FAQ)。该指南取代了欧盟委员会2008年的《国家援助环境保护指南》,现在包含了有关能源领域国家援助的详细规则。
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引用次数: 31
Employee Representatives in France: Employers’ Perceptions and Expectations Towards Improved Industrial Relations 法国的雇员代表:雇主对改善劳资关系的看法和期望
Pub Date : 2014-04-01 DOI: 10.2139/ssrn.2433586
A. Colson, Patricia Elgoibar, Francesco Marchi
In Part 1, this paper provides an overview of historical, legal, political and cultural factors which have shaped, to this day, the system of industrial relations in France. Drawing on the quantitative results of an on-line survey and on the qualitative analysis of a series of interviews with a sample of HR managers in France, Part 2 and 3 analyze how employers perceive Employee Representatives when it comes to social dialogue: eight factors impacting the quality of industrial relations are summarized. Building on this, Part 4 introduces eight suggestions to improve the quality of social dialogue in France.
在第一部分中,本文概述了历史、法律、政治和文化因素,这些因素塑造了法国的劳资关系制度,直到今天。根据在线调查的定量结果和对法国人力资源经理样本进行的一系列访谈的定性分析,第2部分和第3部分分析了雇主在社会对话中如何看待员工代表:总结了影响劳资关系质量的八个因素。在此基础上,第四部分介绍了提高法国社会对话质量的八项建议。
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引用次数: 3
Involvement of CSOs in Development Projects: The Case of the Projects Implemented Under IPA Component I in Serbia in the Period 2007-2013 民间社会组织对发展项目的参与:2007-2013年期间根据国际公共部门协议第一部分在塞尔维亚实施的项目的案例
Pub Date : 2014-03-10 DOI: 10.2139/ssrn.2435248
J. Božović
Ever since civil society organizations were formally recognized as important actors in development processes, significant effort has been put forth in order to incorporate their engagement into aid delivery practices in a consistent and systematic manner. This ongoing endeavor of the international development community should be viewed in the context of the evolution of the concept of ownership, which now comprises wider range of actors, including local communities and civil society. The issue of achieving ownership in development processes is of particular importance in contexts which are still treated as transitional and supported largely by international donor assistance. One such context is subject of this thesis. A research was carried out in order to explore to what extent and in what way the civil society organizations were involved in designing and implementing projects funded through Component I of the EU’s Instrument of Pre-accession (IPA) in Serbia in the programming period 2007-2013. The purpose of the research was to provide a stakeholder-based evaluation of the current situation in terms of the level of involvement of civil society in EU-funded projects. The first part of the research was desk-based: after laying out key aspects of the EU’s pre-accession assistance and the methodology applied, a review of available documentation pertinent to the involvement of civil society in EU’s IPA projects for the period 2007-2013 follows, with information summarized in a SWOT analysis. This analysis was then reassessed and revised in the second part of the research, in view of the findings drawn from the interviews conducted with relevant stakeholders involved in above projects. Finally, the last part of the thesis summarizes key observations and conclusions that resulted from the research and proposes recommendations for an improved planning of the pre-accession assistance in Serbia and a more effective performance of all actors concerned.
自从民间社会组织被正式承认为发展进程中的重要行动者以来,已经作出了重大努力,以便以一致和系统的方式将其参与纳入援助交付实践。应该在所有权概念演变的背景下看待国际发展社会正在进行的这一努力,这一概念现在包括更广泛的行动者,包括地方社区和民间社会。在仍然被视为过渡性和主要由国际捐助者援助支持的情况下,在发展进程中实现所有权的问题特别重要。本文的主题就是这样一个背景。开展了一项研究,以探索民间社会组织在多大程度上和以何种方式参与了2007-2013年方案编制期间塞尔维亚境内通过欧盟加入前工具(IPA)第一部分资助的项目的设计和实施。这项研究的目的是根据民间社会参与欧盟资助项目的程度,对目前的情况进行基于利益相关者的评估。研究的第一部分是基于桌面的:在列出欧盟加入前援助的关键方面和应用的方法之后,对2007-2013年期间民间社会参与欧盟IPA项目的相关文件进行审查,并将信息总结为SWOT分析。根据与上述项目的相关利益相关者进行的访谈得出的结论,在研究的第二部分对这一分析进行了重新评估和修订。最后,论文的最后一部分总结了从研究中得出的主要观察结果和结论,并提出建议,以改进塞尔维亚加入前援助的规划,并使所有有关行动者更有效地发挥作用。
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引用次数: 0
Constitutional Change Through Euro Crisis Law: 'Czech Republic' 通过欧元危机法进行宪法改革:捷克共和国
Pub Date : 2014-02-25 DOI: 10.2139/ssrn.2618814
Tomáš Dumbrovský
The paper analyses the impact of Euro Crisis Law -- the legal instruments adopted at European or international level in reaction to the Eurozone crisis -- on the legal and constitutional structures in the Czech Republic. It shows that while the Czech Republic has absented from most of the Euro Crisis Law, it has nevertheless chosen or discussed very similar measures to stabilise its public finances. There are structural and political reasons for the reluctance to commit to the ESM, the Fiscal Compact, or the Banking Union. On the structural level, the Czech Republic was forced to stabilise its banking sector following the banking crisis in the late 1990s in consequence of politics of transition to free market economy after the 1989. Also, the public debt, though on the rise, has been one of the lowest in the EU. On the political level, the opposition to the Euro Crisis Law was lead by part of the elite with different political-economic ideology, for whom further integration in Europe takes vital tools from the Member States to deal with this sort of crises. The leading voice was President Vaclav Klaus and his supporters within the centre-right Civic Democratic Party. Although, his mandate ended, his views are carried out further by the Czech Central Bank's board, whose majority consists of his appointees.
本文分析了欧元危机法——欧洲或国际层面为应对欧元区危机而采用的法律文书——对捷克共和国法律和宪法结构的影响。它表明,尽管捷克共和国缺席了《欧元危机法》的大部分内容,但它仍然选择或讨论了非常类似的措施来稳定其公共财政。不愿承诺加入ESM、财政契约(Fiscal Compact)或银行业联盟(Banking Union),有其结构性和政治原因。在结构层面上,由于1989年后向自由市场经济过渡的政治原因,捷克共和国被迫在20世纪90年代末的银行业危机后稳定其银行业。此外,公共债务虽然在上升,但一直是欧盟最低的国家之一。在政治层面上,对《欧元危机法》的反对是由具有不同政治经济意识形态的部分精英领导的,对他们来说,欧洲进一步一体化需要成员国提供重要的工具来应对这类危机。总统瓦茨拉夫·克劳斯(Vaclav Klaus)和他在中间偏右的公民民主党(Civic Democratic Party)内的支持者是主要的声音。尽管他的任期已经结束,但他的观点将由捷克央行董事会进一步执行,该董事会的多数成员由他任命的人组成。
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引用次数: 0
The United Kingdom's Plan to Reduce Employment Conflict 英国减少就业冲突的计划
Pub Date : 2014-02-24 DOI: 10.2139/SSRN.2400675
D. Mangan
One of the most lamented aspects of employment relations is attention to employment tribunal procedure. And yet, to this neglected area the Coalition Government has brought in a host of reforms ostensibly to address an economic imperative. This comment considers the employment law reforms contained in the Enterprise and Regulatory Reform Act 2013 as well as The Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013. This legislative overhaul of employment relations is tied to efforts to improve the country’s economic future. The package of reforms aims in particular to ease the regulatory burden on small to medium-sized businesses. In so doing, there is a noticeable shift resulting in a more aggressive and singular view of employment litigation: workers have been cast in a nefarious role while employers (principally small to medium-sized businesses) are viewed as victims. At their essence, these reforms may well assist employers (though small to medium-sized businesses may not notice a change), but the Act and Regulations present a serious issue regarding access to redress for the infringement of rights in employment law.
雇佣关系中最令人遗憾的一个方面是对雇佣法庭程序的关注。然而,联合政府对这个被忽视的领域进行了一系列改革,表面上是为了解决经济问题。本评论考虑了《2013年企业和监管改革法》以及《2013年就业法庭(宪法和程序规则)条例》中所载的就业法改革。这项对雇佣关系的立法改革与改善国家经济前景的努力息息相关。改革方案的主要目的是减轻中小企业的监管负担。在这样做的过程中,有一个明显的转变,导致了一种更激进和单一的就业诉讼观点:工人被塑造成邪恶的角色,而雇主(主要是中小型企业)被视为受害者。从本质上讲,这些改革可能对雇主很有帮助(尽管中小型企业可能不会注意到变化),但《法案和条例》提出了一个严重的问题,即在侵犯就业法权利的情况下如何获得补救。
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引用次数: 0
Freedom of Movement Rights of Turkish Nationals in the European Union 土耳其国民在欧盟的行动自由权利
Pub Date : 2013-09-01 DOI: 10.2139/SSRN.2101319
Orhun Hakan Yalincak
This article is concerned with the evolving free movement rights of Turkish nationals in the European Union (‘EU’). The right to move freely represents one of the fundamental freedoms of the internal market, as well as an essential political element of the package of rights linked to the very status of citizenship of the EU. Given the fact that the holding of the nationality of a Member State is the condition sine qua non for acquiring citizenship of the EU, Turkish nationals are clearly not yet citizens of the EU; at best, they can be described as “EU citizens in being.” While the rights granted to Turkish nationals by the EU, are amongst the most extensive granted to third country nationals (‘TCNs’), the outer limits of their freedom of movement rights are firmly rooted in the specific free movement provisions in EU-Turkey Association Law. This naturally gives rise to several inter-related questions: how far should the free movement rights granted to EU nationals be extended to Turkish nationals, as citizens of an accession state? How do the freedom of movement rights of Turkish nationals compare with EU nationals? The freedom of movement rights for Turkish nationals, within the context of Turkey-EU relations, has been an important issue for Turkish citizens ever since 1980 when strict visa requirements were introduced. This problem confronts all strata of Turkish society, including the business community, the academic world, students, journalists, and almost 3 million family members of Turkish nationals living in the EU. This paper shows that the free movement rights of Turkish nationals under EU-Turkey Association law is independent of the political talks surrounding the re-admission agreement and “visa dialogue,” which are aimed at gradually permitting free movement in the EU for Turkish nationals. This paper shows that under the text of the AA, and as confirmed by ECJ case law, Turks have substantial free movement rights within the EU arising from EU-Turkey Association Law and these new agreements and requirements are evidence that the political consideration of the EU block continue to trump the legal considerations.
本文涉及土耳其国民在欧洲联盟(“欧盟”)不断发展的自由流动权利。自由迁徙的权利是内部市场的基本自由之一,也是与欧盟公民身份相关的一揽子权利中必不可少的政治要素。鉴于持有成员国国籍是获得欧盟公民身份的必要条件,土耳其国民显然还不是欧盟公民;充其量,他们可以被描述为“欧盟公民”。虽然欧盟授予土耳其国民的权利是授予第三国国民(“tcn”)最广泛的权利之一,但其自由流动权利的外部限制牢牢植根于欧盟-土耳其联系法中具体的自由流动条款。这自然引发了几个相互关联的问题:作为入盟国的公民,给予欧盟国民的自由流动权利应在多大程度上延伸到土耳其国民?与欧盟国民相比,土耳其国民的行动自由权利如何?自1980年土耳其引入严格的签证要求以来,土耳其国民在土耳其-欧盟关系背景下的行动自由权利一直是土耳其公民的一个重要问题。这一问题困扰着土耳其社会的各个阶层,包括商界、学术界、学生、记者,以及生活在欧盟的近300万土耳其国民的家庭成员。本文表明,根据欧盟-土耳其联盟法,土耳其国民的自由流动权独立于围绕重新接纳协议和“签证对话”的政治谈判,这些谈判旨在逐步允许土耳其国民在欧盟自由流动。本文表明,根据AA的文本,并得到欧洲法院判例法的确认,土耳其人在欧盟内部拥有实质性的自由流动权利,这是由欧盟-土耳其联团法引起的,这些新的协议和要求证明了欧盟区块的政治考虑继续胜过法律考虑。
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引用次数: 4
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European Public Law: National eJournal
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