Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/213-216
Nəzrin Elmar qızı Şahbazlı, Bakı Dövlət Universiteti magistrant
Doping is now a global problem that follows international sporting events worldwide. International sports federations, led by the International Olympic Committee and World Anti-Doping Agency have for the past half century attempted to stop the spread of this problem, with little effect. It was expected that, with educational programs, testing, and supportive medical treatment, this substance-abusing behavior would decrease. Unfortunately, this has not been the case. In fact, new, more powerful and undetectable doping techniques and substances are now abused by professional athletes, while sophisticated networks of distribution have developed. Professional athletes are often the role models of adolescent and young adult populations, who often mimic their behaviors, including the abuse of drugs. This review of doping within international sports is to inform the international psychiatric community and addiction treatment professionals of the historical basis of doping in sport and its spread to vulnerable athletic and non-athletic populations. Keywords: doping, harmful aspects, existing problems, control of doping, ethics of sports
{"title":"Problems and solutions occurred for using doping substances","authors":"Nəzrin Elmar qızı Şahbazlı, Bakı Dövlət Universiteti magistrant","doi":"10.36719/2663-4619/66/213-216","DOIUrl":"https://doi.org/10.36719/2663-4619/66/213-216","url":null,"abstract":"Doping is now a global problem that follows international sporting events worldwide. International sports federations, led by the International Olympic Committee and World Anti-Doping Agency have for the past half century attempted to stop the spread of this problem, with little effect. It was expected that, with educational programs, testing, and supportive medical treatment, this substance-abusing behavior would decrease. Unfortunately, this has not been the case. In fact, new, more powerful and undetectable doping techniques and substances are now abused by professional athletes, while sophisticated networks of distribution have developed. Professional athletes are often the role models of adolescent and young adult populations, who often mimic their behaviors, including the abuse of drugs. This review of doping within international sports is to inform the international psychiatric community and addiction treatment professionals of the historical basis of doping in sport and its spread to vulnerable athletic and non-athletic populations. Keywords: doping, harmful aspects, existing problems, control of doping, ethics of sports","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46841577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/57-60
Gulnar Zahirali Alizade
The thesis deals with the issue of investigation of metaphors in Theodore Dreiser's novel “Sister Carrie”. The use of metaphors makes the novel more expressive and imaginary. Key words: metaphor, expressive means, stylistic means, fiction, Sister Carrie The issue of expressiveness in fiction is exceptionally important in the perception of the main idea of the novel. Creative heritage of outstanding writers, such as Theodore Dreiser, always attracted and attracts the attention of most researchers, both linguists and literary critics. Study of language means of these writers bears a great sense for revealing many sides of national literary language as a whole, for example, its history, expressive possibilities, rules and tendencies of language development in a definite period of time. All of these are possible only due to the deep penetration of the researchers to the creative laboratory of the writer. The theoretical and methodological basis of the study, conditioned by the aims and task set before the research, requires the following methods: semantic – contextual and functional analysis of metaphors; descriptive method of various approaches to the use and nature of metaphors; the method of theoretical substantiation of the essence of this stylistic device; method of continuous sampling of the actual language material; the method of comparative-typology.
{"title":"METAPHORS IN THE NOVEL “SISTER CARRIE” BY THEODORE DREISER","authors":"Gulnar Zahirali Alizade","doi":"10.36719/2663-4619/66/57-60","DOIUrl":"https://doi.org/10.36719/2663-4619/66/57-60","url":null,"abstract":"The thesis deals with the issue of investigation of metaphors in Theodore Dreiser's novel “Sister Carrie”. The use of metaphors makes the novel more expressive and imaginary. Key words: metaphor, expressive means, stylistic means, fiction, Sister Carrie The issue of expressiveness in fiction is exceptionally important in the perception of the main idea of the novel. Creative heritage of outstanding writers, such as Theodore Dreiser, always attracted and attracts the attention of most researchers, both linguists and literary critics. Study of language means of these writers bears a great sense for revealing many sides of national literary language as a whole, for example, its history, expressive possibilities, rules and tendencies of language development in a definite period of time. All of these are possible only due to the deep penetration of the researchers to the creative laboratory of the writer. The theoretical and methodological basis of the study, conditioned by the aims and task set before the research, requires the following methods: semantic – contextual and functional analysis of metaphors; descriptive method of various approaches to the use and nature of metaphors; the method of theoretical substantiation of the essence of this stylistic device; method of continuous sampling of the actual language material; the method of comparative-typology.","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48610070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/61-64
Nərgiz Səməd qızı Səlimova
The common language unites the entire lexical composition of the national language, includes all its layers, from active vocabulary to passive, from common lexical units to words used in a particular environment, in the speech of a certain stratum or group of people. The latter include slang words. In Azerbaijani lexicology, there is no definite, well-established approach to jargon, since this layer of the language has not yet been studied. Jargonisms, like many other "-isms", are not commonly used, but they are part of the common language, are an integral part of the national language and require close attention, since they, being used in fictions, perform an important function of speech characteristics of heroes. Key words: jargon, argo, common language, literary language, lexical units
{"title":"The concepts of \"jargon\" and \"argo\" in Azerbaijani lexicology","authors":"Nərgiz Səməd qızı Səlimova","doi":"10.36719/2663-4619/66/61-64","DOIUrl":"https://doi.org/10.36719/2663-4619/66/61-64","url":null,"abstract":"The common language unites the entire lexical composition of the national language, includes all its layers, from active vocabulary to passive, from common lexical units to words used in a particular environment, in the speech of a certain stratum or group of people. The latter include slang words. In Azerbaijani lexicology, there is no definite, well-established approach to jargon, since this layer of the language has not yet been studied. Jargonisms, like many other \"-isms\", are not commonly used, but they are part of the common language, are an integral part of the national language and require close attention, since they, being used in fictions, perform an important function of speech characteristics of heroes. Key words: jargon, argo, common language, literary language, lexical units","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42686133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/85-88
Aynur Sabir qızı Osmanova, Azərbaycan Dövlət Rəssamlıq Akademiyası magistrant
The article talks about the influence of miniature, folklore and ancient traditions on the work of graphic artists of Azerbaijan. The role in the formation of the national graphics of artists distinguished by their connection with ancient traditions such as Azim Azimzade, Alekper Rzaguliev, Maral Rahmanzade, Elmira Shakhtakhtinskaya, Jamil Mufidzadeh, Arif Huseynov, Arif Aleskerov, Adil Rustamov, Rasim Babayev, Togrul Narimanbekov, Jabbar Gasimov, Altai Gadzhiev, Baim Hajiyeva, Mirteimur Mammadov, Ismail Mamedov, Ashraf Geybatov, Ramiza Talibova and others. Key words: tradition, modernity, artist, graphics, antique, miniature style
{"title":"Traditions and modernity in easel graphics of Azerbaijan","authors":"Aynur Sabir qızı Osmanova, Azərbaycan Dövlət Rəssamlıq Akademiyası magistrant","doi":"10.36719/2663-4619/66/85-88","DOIUrl":"https://doi.org/10.36719/2663-4619/66/85-88","url":null,"abstract":"The article talks about the influence of miniature, folklore and ancient traditions on the work of graphic artists of Azerbaijan. The role in the formation of the national graphics of artists distinguished by their connection with ancient traditions such as Azim Azimzade, Alekper Rzaguliev, Maral Rahmanzade, Elmira Shakhtakhtinskaya, Jamil Mufidzadeh, Arif Huseynov, Arif Aleskerov, Adil Rustamov, Rasim Babayev, Togrul Narimanbekov, Jabbar Gasimov, Altai Gadzhiev, Baim Hajiyeva, Mirteimur Mammadov, Ismail Mamedov, Ashraf Geybatov, Ramiza Talibova and others. Key words: tradition, modernity, artist, graphics, antique, miniature style","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41532106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/233-236
Gulzada Ilham Mirzamammadova
This article discusses one of the major concerns of the ISA which is to provide the marine environment is protected from harmful effects that may occur during mining activities in the Area. In 2011, the ITLOS Seabed Disputes Chambers, at the request of the Council of the ISA, ensured its first advisory opinion regarding the responsibilities and obligations of States and their sponsored entities with regard to activities in the Area. It will be explored some of the implications of the Advisory Opinion of the Chambers on developing States herein. Key words: United Nations Convention on the Law of the Sea, seabed area, developing states, marine environment, advisory opinion, sponsorship.
{"title":"THE OBLIGATIONS OF DEVELOPING AND DEVELOPED STATES IN RESPECT TO ENVIRONMENTAL ISSUES WITHIN UNCLOS","authors":"Gulzada Ilham Mirzamammadova","doi":"10.36719/2663-4619/66/233-236","DOIUrl":"https://doi.org/10.36719/2663-4619/66/233-236","url":null,"abstract":"This article discusses one of the major concerns of the ISA which is to provide the marine environment is protected from harmful effects that may occur during mining activities in the Area. In 2011, the ITLOS Seabed Disputes Chambers, at the request of the Council of the ISA, ensured its first advisory opinion regarding the responsibilities and obligations of States and their sponsored entities with regard to activities in the Area. It will be explored some of the implications of the Advisory Opinion of the Chambers on developing States herein. Key words: United Nations Convention on the Law of the Sea, seabed area, developing states, marine environment, advisory opinion, sponsorship.","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41677310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/65-68
Nüsrət Kamal oğlu İbrahimov, Amea İqtisadiyyat İnstitutu doktorant
The main purpose of the study is to assess the impact of digitalization on the labor market. The study examines four indices that are widely used in international practice. Also, the current state of digitalization in the Republic of Azerbaijan and its comparison with the CIS and other countries was analyzed. The results show that Azerbaijan is in a stable stage of development in the new stage of the industrial revolution. Key words: industrial revolution, digitalization, technological development, digital economy, innovations, production automation
{"title":"Digital economy and its key indicators in the analysis","authors":"Nüsrət Kamal oğlu İbrahimov, Amea İqtisadiyyat İnstitutu doktorant","doi":"10.36719/2663-4619/66/65-68","DOIUrl":"https://doi.org/10.36719/2663-4619/66/65-68","url":null,"abstract":"The main purpose of the study is to assess the impact of digitalization on the labor market. The study examines four indices that are widely used in international practice. Also, the current state of digitalization in the Republic of Azerbaijan and its comparison with the CIS and other countries was analyzed. The results show that Azerbaijan is in a stable stage of development in the new stage of the industrial revolution. Key words: industrial revolution, digitalization, technological development, digital economy, innovations, production automation","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49485999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/118-120
Айдан Адгезал гызы Мамедова, Бакинский государственный универститет магистрант
This article is devoted to the study of the state, structure, dynamics of juvenile delinquency in the Republic of Azerbaijan. Crime is a historically changeable social and criminal-legal negative phenomenon, representing a system of crimes committed on a certain territory in that or another period of time. A characteristic feature of adolescent criminality is a high degree of latency, which can also have a bad effect in the understanding of the foundations of society and its internal, psychological development. From the foregoing it is possible to draw a conclusion that crimes committed by teenagers to a large extent act as a predictive characteristic of crime as a whole. The crime of juveniles can be viewed in two senses: broad and narrow understanding. In the broadest sense, juvenile delinquency can be characterized as the entire set of qualitative and quantitative indicators of juvenile delinquency. In a narrow sense, under the crime of juveniles, one can understand the registered criminality of juveniles within a certain interval of time and territory. Key words: crime, minors, geography of crime, theft, structure of crime
{"title":"State, structure and dynamics of regional juvenile delinquency","authors":"Айдан Адгезал гызы Мамедова, Бакинский государственный универститет магистрант","doi":"10.36719/2663-4619/66/118-120","DOIUrl":"https://doi.org/10.36719/2663-4619/66/118-120","url":null,"abstract":"This article is devoted to the study of the state, structure, dynamics of juvenile delinquency in the Republic of Azerbaijan. Crime is a historically changeable social and criminal-legal negative phenomenon, representing a system of crimes committed on a certain territory in that or another period of time. A characteristic feature of adolescent criminality is a high degree of latency, which can also have a bad effect in the understanding of the foundations of society and its internal, psychological development. From the foregoing it is possible to draw a conclusion that crimes committed by teenagers to a large extent act as a predictive characteristic of crime as a whole. The crime of juveniles can be viewed in two senses: broad and narrow understanding. In the broadest sense, juvenile delinquency can be characterized as the entire set of qualitative and quantitative indicators of juvenile delinquency. In a narrow sense, under the crime of juveniles, one can understand the registered criminality of juveniles within a certain interval of time and territory. Key words: crime, minors, geography of crime, theft, structure of crime","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46792896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-20DOI: 10.36719/2663-4619/66/98-105
İlahe Sahib kızı Yusifli, Yakınçağ Tarihi Yüksek Lisans Öğrencisi Erciyes Üniversitesi, Cengiz Yüksel oğlu Kartın, Erciyes Üniversitesi Edebiyat Fakültesi Tarih Bölümü
In 1917, after the October and February revolutions in Russia, peoples were given "Self-determination." After this law, all peoples who were captured by tsarist rule began to fight for independence. Azerbaijan has also joined this struggle. Azerbaijan, which gained independence on May 28, 1918, needed power to maintain independence. This power was allowed by the Batumi Treaty, which was associated with the Ottoman state. Because of that, the Ottoman state undertook to send military assistance to Azerbaijan. With this section As a result, the Caucasian Islamic Army would come to Azerbaijan, clear region of foreign troops, help Azerbaijan maintain independence, and help establish an army. Since the need for oil increased in World War I, the state that occupied Baku would have great superiority. For this reason, Great Britain had an army in Azerbaijan. The Baku victory of the Caucasian Islamic Army is one of three victories won during the First World War. It further strengthened the brotherhood between the two states. For this reason, the Islamic Army of the Caucasus is one of the glorious pages of the history of Azerbaijan and Turkey. The article will assess the activities of the Caucasian Islamic Army to liberate Baku. Key words: Caucasian Islamic Army, Dniesterforce, Russian Revolution, Azerbaijan Democratıc Republic, Ottoman State [1] Makale Eciyez Üniversitesi Sosyal Bilimler Enstitüsüde yürütülen “İngilizlerin Kafkasya Politikası ve Kafkas İslam Ordusuna Münasebeti (1918-1920)” tezinden yararlanarak hazırlanmıştır
1917年,在俄国十月革命和二月革命之后,人民被赋予了“自决”的权利。这部法律颁布后,所有被沙皇统治的民族都开始为独立而战。阿塞拜疆也加入了这一斗争。阿塞拜疆于1918年5月28日获得独立,需要权力来维持独立。巴统条约(Batumi Treaty)允许这种权力,该条约与奥斯曼帝国有关。因此,奥斯曼帝国答应向阿塞拜疆提供军事援助。因此,高加索伊斯兰军将来到阿塞拜疆,清除外国军队,帮助阿塞拜疆保持独立,并帮助建立军队。由于第一次世界大战期间对石油的需求增加,占领巴库的国家将拥有巨大的优势。因此,英国在阿塞拜疆驻扎了一支军队。高加索伊斯兰军在巴库的胜利是第一次世界大战期间取得的三场胜利之一。这进一步加强了两国之间的兄弟情谊。因此,高加索伊斯兰军是阿塞拜疆和土耳其历史上光辉的一页。本文将评估高加索伊斯兰军解放巴库的活动。关键词:高加索伊斯兰军,德涅斯特部队,俄国革命,阿塞拜疆Democratıc共和国,奥斯曼帝国[1]Makale Eciyez Üniversitesi Sosyal Bilimler enstisti s de y rtt len“İngilizlerin Kafkasya politikasyve Kafkas İslam Ordusuna mnasebeti(1918-1920)”tezinden yararlanarak hazırlanmıştır
{"title":"Activities of The Caucasian Islamic Army to save Baku","authors":"İlahe Sahib kızı Yusifli, Yakınçağ Tarihi Yüksek Lisans Öğrencisi Erciyes Üniversitesi, Cengiz Yüksel oğlu Kartın, Erciyes Üniversitesi Edebiyat Fakültesi Tarih Bölümü","doi":"10.36719/2663-4619/66/98-105","DOIUrl":"https://doi.org/10.36719/2663-4619/66/98-105","url":null,"abstract":"In 1917, after the October and February revolutions in Russia, peoples were given \"Self-determination.\" After this law, all peoples who were captured by tsarist rule began to fight for independence. Azerbaijan has also joined this struggle. Azerbaijan, which gained independence on May 28, 1918, needed power to maintain independence. This power was allowed by the Batumi Treaty, which was associated with the Ottoman state. Because of that, the Ottoman state undertook to send military assistance to Azerbaijan. With this section As a result, the Caucasian Islamic Army would come to Azerbaijan, clear region of foreign troops, help Azerbaijan maintain independence, and help establish an army. Since the need for oil increased in World War I, the state that occupied Baku would have great superiority. For this reason, Great Britain had an army in Azerbaijan. The Baku victory of the Caucasian Islamic Army is one of three victories won during the First World War. It further strengthened the brotherhood between the two states. For this reason, the Islamic Army of the Caucasus is one of the glorious pages of the history of Azerbaijan and Turkey. The article will assess the activities of the Caucasian Islamic Army to liberate Baku. Key words: Caucasian Islamic Army, Dniesterforce, Russian Revolution, Azerbaijan Democratıc Republic, Ottoman State [1] Makale Eciyez Üniversitesi Sosyal Bilimler Enstitüsüde yürütülen “İngilizlerin Kafkasya Politikası ve Kafkas İslam Ordusuna Münasebeti (1918-1920)” tezinden yararlanarak hazırlanmıştır","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45664207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-23DOI: 10.36719/2663-4619/65/341-345
Rahman Arzu Jabbarov
Key words: EU taxaion, functions Court of justice of EU, role of CJEU in EU taxation, creative jurisprudence Introduction The “European tax law” is a set of regulations issued by the EU institutions and designed to provide the control of tax matters over the tax legislations of the Member States. However, the existence of EU rules aimed to regulate the procedures for taxation in the European Member States is not enough to identify an area of an independent and autonomous law. In fact, if the tendency to profile the EU law is developing in the recent times, in order to valorize the regulatory provisions of specific areas of the legal system (giving a meaning to the definition of “European private law” or “European administrative law” or even “European trial law”), it must be considered that the identification of an autonomous sector of law requires the logic of a “legal system”; it basically implies the existence of principles and juridical values and the dynamic relationships between the norms. Therefore, the existence of a set of general rules by EU institutions cannot be considered sufficient to identify a “European tax law”; if these rules compose a mere aggregate without a functional meaning, the element of the systematic unity would be lacking and there should not be an autonomous order of law. In any case, there are several elements which lead to identify an independent and autonomous sector of law in the set of EU norms regarding the taxation law. On the other hand, it must be noted that the fiscal discipline drawn up by the EU sharply drifts away from the developmental lines of the modern tax law. In fact, the whole of the European fiscal regulations essentially meets the logic of the market integration on the basis of the principles of the trading free competetion regardless of the nationality or the residence. Therefore, the tax system is free of its potential load of “obstruction” regarding the free movement of capitals, people, goods or services (the four freedoms of European tradition), in order to show up as a system of “neutral” rules compared to the market and the economic forces of a “free system”. There is a complete lack of the tradition of the European constitutional values which characterize the basic skills of the taxation phenomenon. Particularly, it can be observed as a lack of the “fiscal interest”, intended as the general interest of the associates to the acquisition of tax resources in order to facilitate the social development, the institutional progress, the growth of the Welfare State and the essential equality of all the members of the civil community. Likewise, there is no trace of a reference to the ability to pay, an inescapable principle of distribution of tax burdens among the associates in order to ensure the concrete pursuit of a logic of the national wealth redistribution, which is at the same time a measure of guarantee and a safeguard of the individual sphere from the public administration excesses operate
{"title":"THE ROLE OF COURT OF JUSTICE WITHIN THE EU TAXATION LAW","authors":"Rahman Arzu Jabbarov","doi":"10.36719/2663-4619/65/341-345","DOIUrl":"https://doi.org/10.36719/2663-4619/65/341-345","url":null,"abstract":"Key words: EU taxaion, functions Court of justice of EU, role of CJEU in EU taxation, creative jurisprudence Introduction The “European tax law” is a set of regulations issued by the EU institutions and designed to provide the control of tax matters over the tax legislations of the Member States. However, the existence of EU rules aimed to regulate the procedures for taxation in the European Member States is not enough to identify an area of an independent and autonomous law. In fact, if the tendency to profile the EU law is developing in the recent times, in order to valorize the regulatory provisions of specific areas of the legal system (giving a meaning to the definition of “European private law” or “European administrative law” or even “European trial law”), it must be considered that the identification of an autonomous sector of law requires the logic of a “legal system”; it basically implies the existence of principles and juridical values and the dynamic relationships between the norms. Therefore, the existence of a set of general rules by EU institutions cannot be considered sufficient to identify a “European tax law”; if these rules compose a mere aggregate without a functional meaning, the element of the systematic unity would be lacking and there should not be an autonomous order of law. In any case, there are several elements which lead to identify an independent and autonomous sector of law in the set of EU norms regarding the taxation law. On the other hand, it must be noted that the fiscal discipline drawn up by the EU sharply drifts away from the developmental lines of the modern tax law. In fact, the whole of the European fiscal regulations essentially meets the logic of the market integration on the basis of the principles of the trading free competetion regardless of the nationality or the residence. Therefore, the tax system is free of its potential load of “obstruction” regarding the free movement of capitals, people, goods or services (the four freedoms of European tradition), in order to show up as a system of “neutral” rules compared to the market and the economic forces of a “free system”. There is a complete lack of the tradition of the European constitutional values which characterize the basic skills of the taxation phenomenon. Particularly, it can be observed as a lack of the “fiscal interest”, intended as the general interest of the associates to the acquisition of tax resources in order to facilitate the social development, the institutional progress, the growth of the Welfare State and the essential equality of all the members of the civil community. Likewise, there is no trace of a reference to the ability to pay, an inescapable principle of distribution of tax burdens among the associates in order to ensure the concrete pursuit of a logic of the national wealth redistribution, which is at the same time a measure of guarantee and a safeguard of the individual sphere from the public administration excesses operate","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45586167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-23DOI: 10.36719/2663-4619/65/280-284
Elxan Əlitahir oğlu Xammədov, Bakı Dövlət Universiteti magistrant
The article analyzes the rules for out-of-court resolution of individual labor disputes. The main goal of the article is to further improve the legislation. In this article, solutions of individual labour disputes outside the court were investigated in the legislation of Azerbaijan, the importance of the Orga considering the solution of individual labour disputes before the court in terms of labour relations and the inefficiency of individual labour exchanges by one-on-one strike were tried to bring to the fore. Key words: out-of-court resolution of an individual labor dispute, consideration of an individual labor dispute in a pre-trial body, resolution of an individual labor dispute through individual leave, resolution of a collective labor dispute, bodies that resolve individual labor disputes
{"title":"Procedure for out-of-court resolution of individual labor disputes","authors":"Elxan Əlitahir oğlu Xammədov, Bakı Dövlət Universiteti magistrant","doi":"10.36719/2663-4619/65/280-284","DOIUrl":"https://doi.org/10.36719/2663-4619/65/280-284","url":null,"abstract":"The article analyzes the rules for out-of-court resolution of individual labor disputes. The main goal of the article is to further improve the legislation. In this article, solutions of individual labour disputes outside the court were investigated in the legislation of Azerbaijan, the importance of the Orga considering the solution of individual labour disputes before the court in terms of labour relations and the inefficiency of individual labour exchanges by one-on-one strike were tried to bring to the fore. Key words: out-of-court resolution of an individual labor dispute, consideration of an individual labor dispute in a pre-trial body, resolution of an individual labor dispute through individual leave, resolution of a collective labor dispute, bodies that resolve individual labor disputes","PeriodicalId":41760,"journal":{"name":"SPRACHWISSENSCHAFT","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2021-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43171586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"文学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}