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Indirect methods of estimating tax liabilities theoretical and practical aspects 间接法估算纳税义务的理论和实践方面
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_11
Vlad Vlaicu
This article represents a complex research on the indirect methods of estimating the incomes of natural and legal persons, residents and non-residents, control that is carried out based on information from indirect sources and aims to identify taxpayers who obtained income and did not declare it. The importance of these methods is indisputable, as they are applied in most states with efficient tax systems, based on the given methods it is possible to calculate tax obligations that have been hidden by the dishonest taxpayers. The applicability of the given methods in the Republic of Moldova has increased in the last 5 years, by means of the given methods, fiscal equity has been restored, tax evasion has been limited and the state’s tax revenues have increased. In the results of the application of indirect methods, undeclared income is usually identified, taxes on this income, late fees and fines are levied.
本文代表了对估算自然人和法人、居民和非居民收入的间接方法的复杂研究,基于间接来源的信息进行控制,旨在识别获得收入但未申报的纳税人。这些方法的重要性是无可争辩的,因为它们适用于大多数具有有效税收制度的州,根据给定的方法,有可能计算出被不诚实的纳税人隐藏的纳税义务。在过去五年中,摩尔多瓦共和国的既定方法的适用性有所提高,通过既定方法,恢复了财政公平,限制了逃税,增加了国家的税收收入。在采用间接方法的结果中,通常会发现未申报的收入,并对该收入征税、征收滞纳金和罚款。
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引用次数: 0
Theoretical approaches to studying the post-conflict peacebuilding in ,,prolonged conflicts”: the case of the Republic of Moldova 在“长期冲突”中研究冲突后建设和平的理论方法:摩尔多瓦共和国的案例
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_36
Anatolii Dirun, Valentina Teosa
The article is devoted to the analysis of theoretical approaches to the study of the post-conflict stage of peacebuilding in „protracted conflicts”. In this context, the definitions of „prolonged conflict” and „post-conflict stage” are analyzed, as well as various approaches to the emergence of the post-conflict stage in the context of conflict transformation theory. Particular attention is paid to the analysis of the factors that influence the emergence of the post-conflict stage in „unresolved conflicts”. The application of the theory of conflict transformation to analyze the relationship of the parties in the conditions of the „hybrid field”, which includes the absence of hostilities and the presence of a dialogue between the conflict parties, as well as the use of the efforts of international actors to reach a political decision on the resolution of the conflict, form the basis of the methodology of the study of the post-conflict peace consolidation stage related to the conflicts in the post-Soviet space. This approach, which is of not only scientific, but also practical interest in the context of the existence of a prolonged unresolved conflict in the Republic of Moldova, highlights the need to form a different vision and a new pr
本文致力于分析“持久冲突”中冲突后建设和平阶段研究的理论方法。在此背景下,分析了“持久冲突”和“冲突后阶段”的定义,以及冲突转化理论背景下冲突后阶段出现的各种途径。特别注意分析在"未解决的冲突"中影响冲突后阶段出现的因素。运用冲突转变理论分析“混合领域”条件下各方的关系,其中包括冲突各方之间没有敌对行动和进行对话,以及利用国际行动者的努力就解决冲突达成政治决定;形成研究冲突后和平巩固阶段与后苏联空间冲突相关的方法论基础。在摩尔多瓦共和国存在一场长期未解决的冲突的情况下,这种做法不仅具有科学意义,而且具有实际意义,它突出表明有必要形成一种不同的观点和新的战略
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引用次数: 0
Dismissal of employees due to reduction of the number or state of staff 因员工数量或状况减少而解雇员工
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_09
Tatiana Macovei
The dismissal of employees reprezents the termination of individual employment contracts at the initiative of the employers. Dismisssal of employees is allowed only in the cases strictly provided by lae, the eployer not havind the roght to establish additional cases of dismissal of employees through normatice acts at unit level. The economics crisis iften causes employers ti lay off employees duet o a reduction in the number or staffing levels. In these cases of employee dismissal, the employer is obligated ti comply with a series of legal conditions, mbeing the mostcomplex procedure for employee dismissal. In this article we propose ti analyze the normative framework related to the procedure for the dismissal of employees due to a reduction in the number or stuffing levels.
解雇雇员是指雇主主动终止个人劳动合同。只有在法律严格规定的情况下才允许解雇雇员,雇主无权通过单位一级的规范行为建立额外的解雇雇员的案件。经济危机经常导致雇主裁员,而不是减少数量或人员配备水平。在这些解雇员工的情况下,雇主有义务遵守一系列法律条件,这是解雇员工最复杂的程序。在本文中,我们提出并分析了由于员工数量或填充水平减少而导致的解雇程序的规范框架。
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引用次数: 0
Protection of the personal data of witnesses and injured parties during court sessions 在法庭上保障证人及受伤当事人的个人资料
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_28
Cristea Daniel
In the Republic of Moldova and Romania, the protection of personal data of injured parties and witnesses must be understood and viewed as a unitary whole in the support given to them. Courts must adopt clear rules and regulations regarding both the confidentiality and the protection of personal data of injured parties and witnesses. The new General Data Protection Regulation and the Directive provide an up-to-date legal framework based on the responsibility for data protection.It aims to create a unitary framework for the protection of personal data, and of injured parties and witnesses, during court hearings. They need to be given more rights and facilities to control their own data and therefore more obligations and responsibilities for the courts that manage data in the course of court hearings.
在摩尔多瓦共和国和罗马尼亚,在向受害方和证人提供支助时,必须把保护受害方和证人的个人资料作为一个整体加以理解和看待。法院必须就保密和保护受害方和证人的个人资料制定明确的规则和条例。新的通用数据保护条例和指令提供了基于数据保护责任的最新法律框架。它的目的是建立一个统一的框架,在法庭听证会上保护个人资料,以及受伤的当事人和证人。他们需要被赋予更多的权利和设施来控制他们自己的数据,因此,在法庭听证会过程中管理数据的法院有更多的义务和责任。
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引用次数: 0
Determining or facilitating suicide in the criminal legislation of the Republic of Moldova and in that of the member states of the European Union: comparative law analysis 摩尔多瓦共和国和欧洲联盟成员国刑事立法中确定或促进自杀:比较法分析
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_15
Vitalie Stati, Anatolie Colteniuc
In the context of the continuous improvement of art. 150 of the Criminal Code of the Republic of Moldova, the significance of receiving the positive legislative experience of the member states of the European Union in the matter of regulating criminal liability for determining or facilitating suicide increases. The purpose of the present study is to analyze art. 150 of the Criminal Code of the Republic of Moldova and the corresponding norms from the criminal laws of the member states of the European Union, in order to establish the similarities and differences between these norms and to formulate recommendations for the improvement of art. 150 of the Criminal Code of the Republic of Moldova. The methodological basis of this study is the method of comparative law and the method of systemic analysis. As a result of the conducted study, the benchmarks for the prospective harmonization of the provisions of Chapter II of the special part of the Criminal Code of the Republic of Moldova with the corresponding provisions of the criminal laws of the member states of the European Union were outlined.
在艺术不断进步的背景下。根据《摩尔多瓦共和国刑法》第150条的规定,欧洲联盟成员国在规范确定或协助自杀的刑事责任问题上的积极立法经验的重要性增加了。本研究的目的是分析艺术。《摩尔多瓦共和国刑法》第150条和欧洲联盟成员国刑法的相应规范,以便确定这些规范之间的相似之处和差异,并制定改进艺术的建议。《摩尔多瓦共和国刑法》第150条。本研究的方法论基础是比较法和系统分析法。作为所进行的研究的结果,概述了摩尔多瓦共和国《刑法》特别部分第二章的规定与欧洲联盟成员国刑法的相应规定的未来协调的基准。
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引用次数: 0
Historiography of illegal migration research as a security threat. Some considerations 非法移民作为安全威胁的史学研究。一些注意事项
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_35
Anatol Buzev, S. Cebotari
This article examines the interdisciplinary research approach to illegal migration that allows the reflection of the essence of this complex phenomenon, contributes to highlighting the common (il)legalities, as well as the particularities specific to illegal migration within security studies. At the same time, the phenomenon of illegal migration has a systemic character for contemporary society and is integrative by nature. The repercussions influence different aspects of economic, social, political, cultural, etc. activities. Thus, the problem of illegal migration has a universal, interdisciplinary character, which was reflected in the emergence of some new study disciplines. In conclusion, we can mention that the problem of illegal migration is an object of interdisciplinary study, the issue of illegal migration has been, in particular, subjected to research by political scientists, sociologists, economists, and, recently, experts in the field of national and international security.
本文探讨了非法移民的跨学科研究方法,这种方法可以反映这一复杂现象的本质,有助于突出安全研究中非法移民的共同(非)合法性以及特殊性。同时,非法移民现象具有当代社会的系统性和整体性。其后果影响到经济、社会、政治、文化等活动的各个方面。因此,非法移民问题具有普遍性和跨学科的特点,这反映在一些新的研究学科的出现上。最后,我们可以提到非法移民问题是一个跨学科研究的对象,特别是非法移民问题一直受到政治学家、社会学家、经济学家以及最近国家和国际安全领域专家的研究。
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引用次数: 0
Diaspora diplomacy in the foreign policy of the Republic of Moldova 摩尔多瓦共和国外交政策中的侨民外交
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_32
Andrei Enachi
Within a new context of international relations determined by the evolution of relations between states, as traditional actors, but also with the emergence of new actors of international relations, diasporas have become an important tool of foreign policy. This new role of diasporas outlines the context of the development of international relations with new non-state actors, but with a transnational role. Although the phenomenon is at an early stage and taking shape, some researchers are trying to study its particularities and provide it with a suitable theoretical framework. Thus, the evolution of traditional diplomacy, with the involvement of public diplomacy, also implies an active role of the diaspora in order to achieve foreign policy objectives and boost bilateral and multilateral relations, being the forerunner of new opportunities for cooperation and interaction between states. The article will highlight the main theses
在由国家间关系演变所决定的国际关系的新背景下,作为传统行为者,同时也随着国际关系新行为者的出现,侨民已成为外交政策的重要工具。散居者的这种新角色概述了与新的非国家行为者的国际关系发展的背景,但具有跨国角色。虽然这一现象还处于初级阶段和初具规模,但一些研究者正在试图研究其特殊性,为其提供一个合适的理论框架。因此,在公共外交的参与下,传统外交的演变也意味着侨民在实现外交政策目标和促进双边和多边关系方面的积极作用,是国家间合作与互动新机遇的先驱。这篇文章将突出主要论点
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引用次数: 0
Offenses committed on the natural gas market: a new subgroup of economic offenses 天然气市场上的犯罪:经济犯罪的一个新分支
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_05
Vitalie Stati
The liberalization of the natural gas market in the Republic of Moldova determined the completion of Law no. 108 of 27 May 2016 regarding natural gas in accordance with the provisions of Regulation (EU) No 1227/2011 of the European Parliament and of the Council of 25 October 2011 on wholesale energy market integrity and transparency. The emergence of new economic social relations (viz. social relations regarding the integrity and transparency of the natural gas market) conditioned the completion of the Criminal Code with articles 2442 ,,Manipulation on the natural gas market” and 2443 ,,Abusive use of inside information on the natural gas market”. In the present study the constitutive elements of the offenses provided by these articles are analyzed: the object of the offense; the objective side of the offense; the subjective side of the offense; the subject of the offense. The interpretation of art. 2442 and 2443 of the Criminal Code of the Republic of Moldova is done taking into account the extra-penal reference norms.
摩尔多瓦共和国天然气市场的自由化决定了完成第2号法律。根据欧洲议会和理事会2011年10月25日关于批发能源市场完整性和透明度的法规(EU) No 1227/2011的规定,2016年5月27日第108号关于天然气的规定。新的经济社会关系(即与天然气市场的完整性和透明度有关的社会关系)的出现为《刑法》第2442条“操纵天然气市场”和第2443条“滥用天然气市场的内幕消息”的完成提供了条件。本文分析了这些条款所规定的犯罪的构成要件:犯罪对象;进攻的客观方面;犯罪的主观方面;冒犯的对象。对艺术的诠释。《摩尔多瓦共和国刑法》第2442和2443条是在考虑到刑事外参考准则的情况下制定的。
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引用次数: 0
Elderly participation in the decision-making process from community: application of the grounded theory method 老年人参与社区决策过程:扎根理论方法的应用
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_38
Aliona Chira
The elderly are currently a pressing problem for moldovan society, exacerbated by the intensive demographic aging process, the migration of the young and adult population abroad, the decrease in the quality of life as a result of the budget deficit, the increase in dependence on social services. The created situation requires public and governmental authorities to pay more attention to this age group by including it in all public policies, programs and projects, etc. At the same time, measures are being created to increase social and economic activism among the elderly, so that they maintain their independence from social services and benefits. However, the results recorded are quite modest. Therefore, the purpose of the present study lies in explaining the participatory behavior of the elderly in the decisionmaking process in the local community by identifying the factors that obstruct an active involvement and establishing the mechanism by which these factors are conditioned. To achieve this goal, the grounded theory method was applied, the Straussian version. In the result, the central category was identified – discrediting the opinion of the elderly, as well as 15 other categories between which the causal relationships were established for generate the explanatory theoretical model. A set of operational hypotheses derived from the data were also formulated, which may constitute new avenues of research.
老年人目前是摩尔多瓦社会的一个紧迫问题,人口老龄化进程加剧、青年和成年人口移徙到国外、预算赤字导致生活质量下降、对社会服务的依赖增加等因素加剧了这一问题。这种情况要求公众和政府部门更多地关注这一年龄组,将其纳入所有公共政策、计划和项目等。与此同时,正在制定措施,增加老年人的社会和经济活动,使他们保持独立于社会服务和福利之外。然而,记录的结果相当有限。因此,本研究的目的在于通过识别阻碍老年人积极参与的因素并建立这些因素的制约机制来解释老年人在当地社区决策过程中的参与行为。为了达到这个目的,采用了扎根理论的方法,即施特劳斯式的方法。在结果中,确定了中心类别-不信任老年人的意见,以及其他15个类别之间建立了因果关系,以产生解释性理论模型。从数据中得出的一套操作假设也被制定,这可能构成新的研究途径。
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引用次数: 0
Some methodological reflections on legal research at the doctoral level 博士阶段法学研究的方法论思考
Pub Date : 2023-06-01 DOI: 10.59295/sum3(163)2023_02
Elena Arama
Knowledge in general, and legal knowledge in particular, is a complex process, which meets several particularities aimed at the object of study of legal science, takes place in certain stages and uses various methods. The young researchers who are the future of legal science and who must have an honest, responsible and independent scientific behavior, initiating scientific research, formulate the scientific problem to be researched. The analysis of the articles published by doctoral students in the National Journal of Law highlighted certain particularities of legal scientific research. Starting from the moment of formulating the scientific problem, the next phase - the advancement of the hypothesis and its demonstration is followed by the validation of the results obtained by reporting the results to the research problem, confronting these results with the results of other researchers and assessing their generalization limits.
一般的知识,特别是法律知识,是一个复杂的过程,它满足了针对法学研究对象的几个特殊性,发生在特定的阶段,并使用各种方法。青年研究人员是法学的未来,他们必须具有诚实、负责和独立的科学行为,发起科学研究,制定要研究的科学问题。对《国家法学杂志》博士生论文的分析凸显了法学科学研究的某些特殊性。从制定科学问题的那一刻开始,下一阶段-假设的推进及其论证,随后是通过向研究问题报告结果来验证所获得的结果,将这些结果与其他研究人员的结果进行比较,并评估其泛化限度。
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引用次数: 0
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Studia Universitatis Moldaviae Stiinte Sociale
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