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La fiscalidad participativa y la economía social y solidaria (The Participatory Fiscality and Social and Solidarity Economy) La fiscalidad participativa y La economía社会y solidaria(参与财政与社会和团结经济)
Pub Date : 2021-06-08 DOI: 10.18601/16926722.N19.04
R. Montero
Spanish Abstract: La fiscalidad participativa supone un plexo epistémico que posibilita el empoderamiento ciudadano en la gestión integral de las finanzas públicas. Constituye un estado complejo de relaciones que posee como denominador común la democratización del soporte financiero de la labor estatal en general y administrativa en particular; su imbricación teórica con la economía social y solidaria como posición que privilegia los límites sociales al mercado, priorizando el papel de los productores, y los valores de solidaridad y fraternidad que se producen en el marco de las relaciones de distribución, cambio y consumo. El análisis de ambas teorías permite empoderar a los sujetos que tradicionalmente permanecen alejados de las decisiones financieras, y su interconexión desde el punto de vista epistemológico permite la creación de un poderoso instrumento de formulación popular de políticas dirigidas a democratizar los procesos económicos, junto con los mecanismos estatales y administrativos reguladores de la materia.

English Abstract: Participatory fiscality presupposes an epistemic plexus that enables citizen empowerment in the integral management of public finances. It constitutes a complex state of relations that has as common denominator the democratization of the financial support of the state work in general and administrative in particular. Its theoretical interconnection with the social and solidarity economy as a theoretical position that privileges the social limits to the market, prioritizing the role of producers and the values of solidarity and fraternity that take place within the framework of the relations of distribution, change and consumption. The analysis of both theorizations allows empowering subjects traditionally stay away from financial decisions and their interconnection from the epistemological point of view allows the creation of a powerful instrument of popular formulation of policies aimed at democratizing economic processes together with state and Administrative regulators of the matter.
西班牙文摘:参与式税收是一种认知神经丛,它使公民能够在公共财政的整体管理中获得权力。它构成了一种复杂的关系状态,其共同特点是对国家工作特别是行政工作的财政支助民主化;它在理论上与社会和团结经济相结合,将社会限制置于市场之上,优先考虑生产者的作用,以及在分配、变化和消费关系框架内产生的团结和友爱的价值。两个理论分析传统的赋权,受试者保持远离金融决策,并允许其互连从认识论的角度建立一个强有力的人民制定的政策文书民主化经济进程,加上国家体制和行政监管部门的事。英文摘要:参与式财政预设了一种认知神经丛,使公民能够在公共财政的整体管理中获得权力。它构成了一种复杂的关系状态,其共同特点是对国家一般工作的财政支助民主化,特别是对行政工作的财政支助民主化。它在理论上与社会和团结经济的联系是一种理论上的立场,它优先考虑对市场的社会限制,优先考虑生产者的作用以及在分配、变化和消费关系框架内产生的团结和友爱的价值。The analysis of both theorizations allows增强publication traditionally stay away from financial决定及其interconnection from The epistemological point of view allows The creation of a powerful文书of popular关乎of政策以使经济进程与state and Administrative regulator of The事项。
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引用次数: 0
The Material Study of the Constitutional Order 宪法秩序的材料研究
Pub Date : 2020-11-09 DOI: 10.2139/ssrn.3727474
M. Goldoni
This paper has been organised in six sections. The first one delineates the material methodology of studying the constitutional order by juxtaposing it to other ‘political’ approaches and it offers a reconstruction of the two legal theories from which it draws its inspiration. Then, the second section will broach the political theory undergirding the material study of constitutional orders with a view to show that social organisation and its legal translation ground the constitutional order. Once the theoretical foundations of the material study have been explained, in the third section the object of the study will be reconstructed by suggesting to look at its constitutive elements. Sections four and five will illustrate this methodology by taking up two examples of contemporary constitutional issues: constitutional change and directive principles. The conclusive section will explore the future development of a specific material angle: the legal organisation of the political economy.
本文共分为六个部分。第一部分通过将宪法秩序与其他“政治”方法并列,描述了研究宪法秩序的材料方法,并提供了对两种法律理论的重建,并从中获得灵感。然后,第二部分将探讨构成宪法秩序材料研究基础的政治理论,以表明社会组织及其法律翻译是宪法秩序的基础。一旦材料研究的理论基础得到解释,在第三部分中,研究对象将通过建议看它的构成要素来重建。第四节和第五节将通过两个当代宪法问题的例子来说明这种方法:宪法改革和指导原则。结语部分将从一个具体的材料角度探讨未来的发展:政治经济学的法律组织。
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引用次数: 0
Beneficios tributarios otorgados por las entidades territoriales en el marco del principio de autonomía territorial (Tax Benefits given by Territorial Institutions, following a Territorial Autonomy Principle) 领土实体在领土自治原则框架内给予的税收优惠(领土机构按照领土自治原则给予的税收优惠)
Pub Date : 2020-05-29 DOI: 10.18601/16926722.n17.09
Juan Camilo Cardona Buitrago
Spanish abstract: Los beneficios tributarios otorgados por las entidades territoriales en el marco de la autonomía territorial son considerados como instrumentos para incentivar el desarrollo económico y social de las jurisdicciones. Los municipios, según preceptos constitucionales, se consideran como entidades descentralizadas; en efecto, tienen la facultad para administrar y gestionar sus propios recursos. En consideración del artículo 38 de la Ley 14 de 1983, el establecimiento de los beneficios tributarios por parte de las entidades territoriales estará limitada por el término de diez años; tiempo en el cual un ente territorial podrá otorgar exenciones. La vocación industrial del Valle de San Nicolás ha posibilitado la transformación del territorio, generando cambios significativos en la estructura productiva de la región; posicionándose de esta manera como atractiva para el asentamiento empresarial y, en efecto, propiciando la competencia fiscal entre jurisdicciones para atraer contribuyentes a través de tratamientos preferenciales. En consecuencia, en el presente artículo se efectúa el análisis de la estructura jurídica de las exenciones otorgadas por los municipios de Guarne y Rionegro, en el Valle de San Nicolás, oriente antioqueño; el asentamiento empresarial y sus efectos en el recaudo; el mercado laboral y su comportamiento para las vigencias comprendidas entre los años 2008 y 2017.

English abstract: Tax benefits given by territorial institutions, following a territorial autonomy principle, are considered as tools for social and economic development in the jurisdictions. Municipalities, according to constitution principles, are considered as decentralized entities; in fact, they have the faculty to manage and take care of their own resources. Considering article 38 on Law 14 of 1983, establishing of tax benefits will be limited by a ten years term; this is the time while a territorial entity will be able to give this possibility. Industrial tendency at San Nicolas Valley, have made the possibility for a territory transformation, generating big changes in region´s productive structure; situating itself as an attractive possibility for enterprise location and of course making possible tax competences between jurisdictions in order to attract contributors because of preferential treatments. According to this, the present article is an analysis of legal structure about benefits given by municipalities of Rionegro and Guarne in San Nicolas Valley, Eastern Antioquia, Enterprise location and its effects on tax collection, labor market and its behavior for the next validity included from 2008 until 2017.
摘要:领土实体在领土自治框架内给予的税收优惠被认为是鼓励司法管辖区经济和社会发展的工具。根据宪法规定,市政当局被视为权力下放的实体;事实上,他们有权管理和管理自己的资源。根据1983年第14号法律第38条,领土当局设立税收优惠的期限为10年;领土当局可以给予豁免的时间。San nicolas山谷的工业职业使领土的转变成为可能,使该地区的生产结构发生了重大变化;因此,将自己定位为有吸引力的商业结算,并实际上促进司法管辖区之间的税收竞争,通过优惠待遇吸引纳税人。因此,本文分析了安蒂奥基亚东部圣尼古拉斯山谷的瓜恩市和里奥内格罗市给予豁免的法律结构;企业结算及其对收款的影响;2008年至2017年期间的劳动力市场及其行为。英文摘要:领土机构按照领土自治原则提供的税收优惠被认为是司法管辖区社会和经济发展的工具。根据《宪法》原则,市政当局被视为分散的实体;事实上,他们有能力管理和照顾自己的资源。考虑到1983年第14号法律第38条,税收优惠的设立期限为10年;this is the time同时领土实体将能够给予this possibility。圣尼古拉斯谷的工业趋势使领土转型成为可能,导致区域生产结构发生重大变化;将自己定位为企业选址的一个有吸引力的可能性,当然也使司法管辖区之间的税收能力成为可能,以便通过优惠待遇吸引缴款人。据此,本文分析了2008年至2017年期间圣尼古拉斯谷里奥内格罗市和瓜恩市提供的福利的法律结构、企业地点及其对税收、劳动力市场及其行为的影响。
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引用次数: 0
Public Policy and Private International Law - Portugal 公共政策和国际私法-葡萄牙
Pub Date : 2020-01-02 DOI: 10.2139/SSRN.3512962
L. Pinheiro
The present report is aimed at describing the concept, legal framework, and features of the public policy clause in the Portuguese legal order, and at giving an account of the main applications of this clause in modern Portuguese case law and literature (marriage, children, custodianship, succession, contract, non-contractual obligations, property, intellectual property, and corporate). The report deals mainly with choice of law, but reference is also made to the recognition of foreign judgments, since the public policy features and applications are to a large extent common in both contexts. Portuguese courts tend to respect the exceptionality of the public policy clause. In recent case law, only a few judgments have deviated from this guideline, namely concerning the right of some heirs to a legal portion of the estate. In the vast majority of situations, the arguments based upon international public policy considerations were not accepted by the courts.
本报告旨在描述葡萄牙法律秩序中公共政策条款的概念、法律框架和特征,并说明该条款在现代葡萄牙判例法和文献(婚姻、子女、监护、继承、合同、非合同义务、财产、知识产权和公司)中的主要应用。本报告主要讨论法律的选择,但也提到承认外国判决,因为在这两种情况下公共政策的特点和适用在很大程度上是共同的。葡萄牙法院倾向于尊重公共政策条款的例外性。在最近的判例法中,只有少数判决偏离了这一准则,即涉及某些继承人对遗产的合法部分的权利。在绝大多数情况下,基于国际公共政策考虑的论据不被法院接受。
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引用次数: 0
Iraq: Private Ownership of Oil and the Quest for Democracy 伊拉克:石油私有制和对民主的追求
Pub Date : 2019-11-01 DOI: 10.2139/SSRN.883866
W. Razzak
I argue that state-ownership and state-management of oil on behalf of the Iraqi people is not conducive to democracy and inconsistent with the principles of free market. I also argue that it can adversely affect economic development and might further impoverish the average Iraqi citizen. To resolve the problems, this note proposes a change to the “political” rules; i.e., change the Iraqi constitution, and provides an economic strategy to transfer oil wealth to the Iraqi people.
我认为,代表伊拉克人民的国家所有和国家管理石油不利于民主,也不符合自由市场原则。我还认为,这可能对经济发展产生不利影响,并可能进一步使伊拉克普通公民陷入贫困。为了解决这些问题,本说明建议修改“政治”规则;也就是说,修改伊拉克宪法,并提供一个将石油财富转移给伊拉克人民的经济战略。
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引用次数: 2
How to Build and Consolidate a Partly Free Pseudo Democracy by Constitutional Means in Three Steps: The ‘Hungarian Model’ 分三步通过宪政手段建立和巩固部分自由的伪民主:“匈牙利模式”
Pub Date : 2019-10-14 DOI: 10.2139/ssrn.3608784
Petra Bárd, Laurent Pech
With Orban’s autocratic constitutional revolution in mind, one may distinguish between three main legal steps when it comes to establishing and consolidating a partly free, pseudo democracy in a country where a democratic regime based on the rule of law was previously said to be consolidated: (i) Rewrite the constitution to make it ‘autocracy-compatible’; (ii) Organise a legislative blitzkrieg, allegedly in the name of implementing the new constitutional order, so as to conceal a process of capture (or dismantlement) of all national checks and balances; (iii) Make a strategic use (when necessary) of the constitution and/or the (captured) constitutional court to further consolidate and/or defend the new autocratic constitutional order. The lessons one may draw from Hungary’s descent into authoritarianism under Orban may help designing more resilient systems so as to prevent additional countries from experiencing a similar deliberate process of democratic and rule of law backsliding, which in the Hungarian case, has resulted in the transformation of a previously consolidated democracy into a partly free, pseudo democracy.
考虑到欧尔班的专制宪法革命,人们可以区分出三个主要的法律步骤,当涉及到建立和巩固一个部分自由的,伪民主的国家,一个基于法治的民主政权之前被认为是巩固的:(i)重写宪法,使其“独裁兼容”;组织一场立法闪电战,据称是以执行新的宪法秩序的名义,以掩盖夺取(或取消)所有国家制衡的过程;(iii)战略性地(在必要时)利用宪法和/或(被占领的)宪法法院,进一步巩固和/或捍卫新的专制宪法秩序。我们可以从匈牙利在欧尔班领导下陷入威权主义的过程中吸取教训,这可能有助于设计更有弹性的制度,以防止其他国家经历类似的民主和法治倒退的蓄意过程,在匈牙利的情况下,这种倒退导致了先前巩固的民主转变为部分自由的伪民主。
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引用次数: 5
The Law and Political Economy of Mozambique’s Odious Debt 莫桑比克可恶债务的法律和政治经济
Pub Date : 2019-03-15 DOI: 10.2139/ssrn.3513651
Matthias Goldmann
The thesis of this paper is a very simple one. Mozambique should not repay the loans which three of its state-owned enterprises took out in 2013-2014 in the context of a gigantic scheme of corruption. I will provide two types of reasons for this conclusion. The first type is rather legal and straightforward. Debts incurred due to corruption and in violation of the constitution do not need to be repaid. The second type is of a more contextual character. While the loans in question are void as a matter of law, they reveal certain characteristic traits of our current worldwide financial system, which I believe must be changed. An oversupply of liquidity in capital-rich countries may have devastating effects for capital-importing, developing countries. Not the interest of creditors, but the needs of borrowers should determine sovereign lending. The current legal order governing sovereign debts needs to be adjusted to this end.
这篇论文的论题很简单。莫桑比克不应该偿还其三家国有企业在2013-2014年间在一个巨大的腐败计划背景下获得的贷款。我将为这一结论提供两种原因。第一种是相当合法和直接的。因腐败和违反宪法而产生的债务不需要偿还。第二种类型更具有上下文特征。虽然这些贷款在法律上是无效的,但它们揭示了我们当前全球金融体系的某些特征,我认为必须加以改变。资本丰富国家的流动性供过于求可能对资本输入的发展中国家造成毁灭性的影响。决定主权贷款的应该不是债权人的利益,而是借款人的需求。目前管理主权债务的法律秩序需要为此进行调整。
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引用次数: 2
Single Resolution Board: Another Meroni Extension or Another Chapter to Europe's Constitutional Transformation? 单一决议委员会:梅洛尼法案的又一次延期还是欧洲宪法转型的新篇章?
Pub Date : 2018-12-10 DOI: 10.2139/ssrn.3367559
Ioannis G. Asimakopoulos
The establishment of the Single Resolution Board (SRB) has pushed the constitutional boundaries of agencification further. After elaborating on the SRB’s powers and safeguards, one can argue that its governance structure combined with its policymaking powers distinguish the SRB from all other agencies. While trying to assess its legality of establishment and empowerment, this paper seeks to identify the nature of the empowerment, whether Meroni is still fit for purpose, and whether the limits of institutional balance have been bent or indeed broken. After expressing concerns as to the SRB’s compliance with the current EU institutional framework, the paper offers an alternative for exiting this constitutional deadlock by applying Weiler’s theory of constitutional transformation. Such a solution would legitimize the SRB as well as facilitate the functioning of Banking Union.
单一决议委员会(SRB)的设立进一步突破了机构的宪法界限。在详细阐述了SRB的权力和保障措施之后,人们可以认为,它的治理结构与决策权力相结合,使SRB区别于所有其他机构。在试图评估其建立和授权的合法性的同时,本文试图确定授权的性质,梅洛尼是否仍然适合目的,以及制度平衡的界限是否已经弯曲或实际上已经打破。在对SRB是否符合当前欧盟制度框架表示关注之后,本文通过运用维勒的宪法转型理论,为摆脱这一宪法僵局提供了另一种选择。这样的解决方案将使SRB合法化,并促进银行业联盟的运作。
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引用次数: 0
Collective Litigation and the Constitutional Challenges to Decriminalizing Homosexuality in Singapore 集体诉讼与新加坡同性恋除罪化的宪法挑战
Pub Date : 2017-09-01 DOI: 10.1111/jols.12037
Lynette J. Chua
This article examines collective legal mobilization through the courts, or collective litigation, in a non‐liberal regime. It analyses the emergence and development of collective litigation to challenge the constitutionality of section 377A of the Penal Code, the law that criminalizes same‐sex sexual conduct in Singapore. The analysis focuses on the relational dynamics of collective litigation and legal subjectivities of the social actors involved, highlighting how social positions and strategic interests shaped their interactions and decisions on litigation. While gay rights activists emphasized their movement's collective interests when choosing the appropriate case and lawyers, a movement outsider pursued individual interests on behalf of a client. Due to their divergent social positions and strategic interests, the two teams competed with each other as they initiated two separate constitutional challenges. Tension between the teams led to conflict with constituents of the gay rights movement and influenced their relational dynamics with other parties.
本文考察了在一个非自由主义政权中,通过法院或集体诉讼进行的集体法律动员。它分析了集体诉讼的出现和发展,以挑战新加坡刑法第377A条的合宪性,该法律将同性性行为定为刑事犯罪。分析的重点是集体诉讼的关系动态和所涉及的社会行动者的法律主体性,突出社会立场和战略利益如何塑造他们的相互作用和诉讼决策。同性恋权利活动家在选择合适的案件和律师时强调他们的运动的集体利益,而运动的局外人则代表客户追求个人利益。由于社会地位和战略利益的不同,两支队伍相互竞争,发起了两项独立的宪法挑战。这些团队之间的紧张关系导致他们与同性恋权利运动的成员发生冲突,并影响了他们与其他党派的关系动态。
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引用次数: 5
Comparative Legal Systems. A Short Introduction 比较法系。简短的介绍
Pub Date : 2017-07-13 DOI: 10.2139/SSRN.2982232
V. Zeno-Zencovich
THE SECOND EDITION OF THIS VOLUME (April 2019) IS AVAILABLE ON SSRN AT THE FOLLOWING PAGE: https://ssrn.com/abstract=3367335. In this short presentation Western legal systems are seen in a holistic perspective as complex systems in which each traditional partition is constantly in relation with (and influenced by) the other parts. At the same time all legal systems are placed in a global context with which they are in osmosis. The work suggests that the traditional civil law/common law divide and "legal families" grouping are obsolete. The volume is aimed at introductory courses to Comparative Law and Comparative Legal Systems and is subdivided in nine chapters devoted to: 1. Democratic Systems. 2. Values. 3. Government. 4. The Economic Dimension. 5. The 'Welfare State'. 6. Repression of Crimes. 7. Judges and Jurisdiction. 8. Models for a Globalized World . 9. Conclusions: Graveyards and New Paths.
本卷的第二版(2019年4月)在SSRN上可在以下页面获得:https://ssrn.com/abstract=3367335。在这个简短的介绍中,西方法律体系从整体的角度来看是一个复杂的系统,其中每个传统的部分都不断地与其他部分联系在一起(并受其影响)。与此同时,所有法律制度都被置于一个全球背景下,与之渗透。这项工作表明,传统的大陆法系/普通法的划分和“法律家庭”的分组已经过时。该卷旨在介绍课程的比较法和比较法律制度,并细分为九个章节专门:1。2.民主制度。值。3。政府。4。经济维度。“福利国家”。6. 镇压犯罪。法官与司法管辖权。全球化世界的模式。9. 结论:墓地与新路径。
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引用次数: 1
期刊
LSN: International & Comparative Law (Topic)
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