Rapheal Oluchukwu Ugbor, Oliver Ikechukwu Inyiama, C. Omodero, Ethel Chinakpude Inyiama
Abstract This work evaluated the effect of entity characteristics on company social responsibility costs of oil and gas firms in Nigeria for 2010 - 2019. The independent variables of the study and measures of firm characteristics are total assets, total sales, financial leverage and firm age while the independent variable is corporate social responsibility. A sample of three firms was selected out of a population of eleven oil and gas businesses on the Nigeria Stock Exchange during the period. Supporting data were obtained from the selected firms and analyzed using multiple regression analysis. Findings from the analysis suggest that both total assets and total sales positively and significantly affect the corporate social responsibility costs of the firms. It was also found that financial leverage positively and insignificantly affects the corporate social responsibility costs of the firms. Finding further reveals that firm age negatively and insignificantly affects corporate social responsibility costs of the firms. In the light of the findings, it was recommended that the firm managers should invest in assets especially long-term assets that will yield future streams of returns for their firms. This is because investment in assets improves production and promotes the corporate social responsibility performance of the firms. It was also recommended that the firm managers should promote their products through various product promotion channels as total sales boast firm profitability and promote corporate social responsibility performance. It was further recommended that the firm managers should increase the proportion of debts in their firms’ capital structure. It was finally recommended that firm managers should use a modern approach while implementing their corporate social responsibility programs as opposed to the old style.
{"title":"Enterprise Financial Characteristics and Corporate Social Responsibility Costs of Oil and Gas Businesses in Nigeria","authors":"Rapheal Oluchukwu Ugbor, Oliver Ikechukwu Inyiama, C. Omodero, Ethel Chinakpude Inyiama","doi":"10.2478/jles-2021-0016","DOIUrl":"https://doi.org/10.2478/jles-2021-0016","url":null,"abstract":"Abstract This work evaluated the effect of entity characteristics on company social responsibility costs of oil and gas firms in Nigeria for 2010 - 2019. The independent variables of the study and measures of firm characteristics are total assets, total sales, financial leverage and firm age while the independent variable is corporate social responsibility. A sample of three firms was selected out of a population of eleven oil and gas businesses on the Nigeria Stock Exchange during the period. Supporting data were obtained from the selected firms and analyzed using multiple regression analysis. Findings from the analysis suggest that both total assets and total sales positively and significantly affect the corporate social responsibility costs of the firms. It was also found that financial leverage positively and insignificantly affects the corporate social responsibility costs of the firms. Finding further reveals that firm age negatively and insignificantly affects corporate social responsibility costs of the firms. In the light of the findings, it was recommended that the firm managers should invest in assets especially long-term assets that will yield future streams of returns for their firms. This is because investment in assets improves production and promotes the corporate social responsibility performance of the firms. It was also recommended that the firm managers should promote their products through various product promotion channels as total sales boast firm profitability and promote corporate social responsibility performance. It was further recommended that the firm managers should increase the proportion of debts in their firms’ capital structure. It was finally recommended that firm managers should use a modern approach while implementing their corporate social responsibility programs as opposed to the old style.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"35 1","pages":"142 - 162"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87527729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract This work analyzes the practice of the International Criminal Court (ICC) as the most ambitious project aimed at combating and preventing mass violations of human rights in inter-and intrastate conflicts. Sure thing, such an institution has not emerged from anywhere, but it is the culmination in the progress of international criminal law evolution. That is why the progress that was made over the centuries and historical conditions forcing its establishment cannot be ignored. This article studies the formation of the International Criminal Court through the prism of the history of previous models of judicial bodies bringing to justice war criminals. Moreover, it analyses the historical conditions and international debates around the establishment of a permanent international criminal court. Conclusions focus on the problems that arose during the establishment of the ICC, and the ways in which they affect ICC activities nowadays.
{"title":"The Genesis of the International Criminal Court","authors":"O. Huzik","doi":"10.2478/jles-2021-0012","DOIUrl":"https://doi.org/10.2478/jles-2021-0012","url":null,"abstract":"Abstract This work analyzes the practice of the International Criminal Court (ICC) as the most ambitious project aimed at combating and preventing mass violations of human rights in inter-and intrastate conflicts. Sure thing, such an institution has not emerged from anywhere, but it is the culmination in the progress of international criminal law evolution. That is why the progress that was made over the centuries and historical conditions forcing its establishment cannot be ignored. This article studies the formation of the International Criminal Court through the prism of the history of previous models of judicial bodies bringing to justice war criminals. Moreover, it analyses the historical conditions and international debates around the establishment of a permanent international criminal court. Conclusions focus on the problems that arose during the establishment of the ICC, and the ways in which they affect ICC activities nowadays.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"1363 1","pages":"74 - 85"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85549516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The practice of making wills is as diverse as it is old. While the legislation in some cultures favors certain principles, others emphasize distinct precepts, all of which are guided in the background by the different cultural views about family and the importance attributed to the surviving spouse. Since the practice of testamentary inheritance is based on the desire to provide care to those left behind by the testator, and not in a few cases, in the absence of a constant income that he used to provide, it is important to identify the logic after which each legislator decides who are vulnerable people and which part of the successoral mass should be attributed to them. In the context of societal change in which the family no longer has the same definitions, the present study conducts a comparative analysis of testamentary practices and legal frameworks in Italy and Latin America in an effort to identify both the common elements that define these two Latin geographical areas, as well as their particularities. This analysis is relevant to the established literature in the field of inheritances by capturing the characteristics of two legal systems that have not received the necessary academic attention.
{"title":"Testamentary Inheritance in Comparative Law. A comparative View of Testamentary Practices and Legal Frameworks in Italy and Latin America","authors":"Andreea Buțureanu","doi":"10.2478/jles-2021-0015","DOIUrl":"https://doi.org/10.2478/jles-2021-0015","url":null,"abstract":"Abstract The practice of making wills is as diverse as it is old. While the legislation in some cultures favors certain principles, others emphasize distinct precepts, all of which are guided in the background by the different cultural views about family and the importance attributed to the surviving spouse. Since the practice of testamentary inheritance is based on the desire to provide care to those left behind by the testator, and not in a few cases, in the absence of a constant income that he used to provide, it is important to identify the logic after which each legislator decides who are vulnerable people and which part of the successoral mass should be attributed to them. In the context of societal change in which the family no longer has the same definitions, the present study conducts a comparative analysis of testamentary practices and legal frameworks in Italy and Latin America in an effort to identify both the common elements that define these two Latin geographical areas, as well as their particularities. This analysis is relevant to the established literature in the field of inheritances by capturing the characteristics of two legal systems that have not received the necessary academic attention.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"8 1","pages":"124 - 141"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78321645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Oliver Ikechukwu Inyiama, Ethel Chinakpude Inyiama, Mary Ifeoma Okwo, Ernest Chike Nwoha
Abstract This study investigates the extent to which customers’ patronage has affected, caused and associated with the earnings of deposit money banks in Nigeria in the present Covid-19 era. An ex-post-facto design was adopted leading to data sourced from annual reports and accounts of Deposit Money Banks in Nigeria. A simple regression model was applied in gauging the effect of Customers’ patronage on Profit before Tax, Granger Causality Test determined whether Profit before Tax was caused by Customers’ Patronage while Correlational Analysis confirmed the relationship between the focal variables. Simple regression result reveals that an increase in Total Deposit will significantly increase Profit Before Tax (87%) in the banking industry. Correlation analysis, which is the anchor tool, shows that Total Deposit has a strong relationship with Profit Before Tax of Deposit Money Banks in Nigeria. Lastly, Granger Causality Test reveals that Total Deposit Granger Causes Profit Before Tax in Deposit Money Banks in Nigeria. The findings imply that Total Deposit is a strong determinant of movements in the level of earnings of Deposit Money Banks in Nigeria. It was observed that a greater percentage of customers, even as the economy shrinks into recession after recession, prefer keeping their money with the bank as deposits expecting to earn interest on the investment. The study recommends that banks should strive, through enhanced packages, to mobilize deposits in order to enhance their earnings.
{"title":"Customers’ Patronage, Earnings of Deposit Money Banks and Nigeria’s Shrinking Economy","authors":"Oliver Ikechukwu Inyiama, Ethel Chinakpude Inyiama, Mary Ifeoma Okwo, Ernest Chike Nwoha","doi":"10.2478/jles-2021-0017","DOIUrl":"https://doi.org/10.2478/jles-2021-0017","url":null,"abstract":"Abstract This study investigates the extent to which customers’ patronage has affected, caused and associated with the earnings of deposit money banks in Nigeria in the present Covid-19 era. An ex-post-facto design was adopted leading to data sourced from annual reports and accounts of Deposit Money Banks in Nigeria. A simple regression model was applied in gauging the effect of Customers’ patronage on Profit before Tax, Granger Causality Test determined whether Profit before Tax was caused by Customers’ Patronage while Correlational Analysis confirmed the relationship between the focal variables. Simple regression result reveals that an increase in Total Deposit will significantly increase Profit Before Tax (87%) in the banking industry. Correlation analysis, which is the anchor tool, shows that Total Deposit has a strong relationship with Profit Before Tax of Deposit Money Banks in Nigeria. Lastly, Granger Causality Test reveals that Total Deposit Granger Causes Profit Before Tax in Deposit Money Banks in Nigeria. The findings imply that Total Deposit is a strong determinant of movements in the level of earnings of Deposit Money Banks in Nigeria. It was observed that a greater percentage of customers, even as the economy shrinks into recession after recession, prefer keeping their money with the bank as deposits expecting to earn interest on the investment. The study recommends that banks should strive, through enhanced packages, to mobilize deposits in order to enhance their earnings.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"39 1","pages":"163 - 185"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85954121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract An evaluation of the quality of governance as a major determinant of tax revenue generation is important to both the government and the Nigerian public. It has become required as a result of many rising economies’ reliance on several taxes to raise income. Tax income generation is crucial to the fulfillment of the Sustainable Development Goals (SDGs) and rising economies’ economic progress. This study addresses the influence of both political (political stability), institutional (corruption) and bad governance on the mobilization of tax revenue in Nigeria. To serve this purpose, the study employed a time series data set from 2000 to 2020. After subjecting the data to the unit root test, the study further employs Ordinary Least Square (OLS). The findings revealed that corruption and political instability have a positive and significant impact on Nigeria’s tax revenue mobilization. Bad governance, on the other hand, has a positive and insignificant influence on Nigeria’s tax revenue mobilization. The study focuses on improving governance quality by lowering corruption rates and increasing transparency in tax administration. To accomplish so, countries must execute policy reforms such as establishing an effective and strict judicial system, offering monetary incentives for tax officers to lower the risk of corruption, and, most crucially, broadening the revenue base rather than raising tax rates. As a result, the tax administration will improve, and the economy’s overall tax revenue collection will improve.
{"title":"Governance Quality and Tax Revenue Mobilization in Nigeria","authors":"P. Johnson, C. Omodero","doi":"10.2478/jles-2021-0009","DOIUrl":"https://doi.org/10.2478/jles-2021-0009","url":null,"abstract":"Abstract An evaluation of the quality of governance as a major determinant of tax revenue generation is important to both the government and the Nigerian public. It has become required as a result of many rising economies’ reliance on several taxes to raise income. Tax income generation is crucial to the fulfillment of the Sustainable Development Goals (SDGs) and rising economies’ economic progress. This study addresses the influence of both political (political stability), institutional (corruption) and bad governance on the mobilization of tax revenue in Nigeria. To serve this purpose, the study employed a time series data set from 2000 to 2020. After subjecting the data to the unit root test, the study further employs Ordinary Least Square (OLS). The findings revealed that corruption and political instability have a positive and significant impact on Nigeria’s tax revenue mobilization. Bad governance, on the other hand, has a positive and insignificant influence on Nigeria’s tax revenue mobilization. The study focuses on improving governance quality by lowering corruption rates and increasing transparency in tax administration. To accomplish so, countries must execute policy reforms such as establishing an effective and strict judicial system, offering monetary incentives for tax officers to lower the risk of corruption, and, most crucially, broadening the revenue base rather than raising tax rates. As a result, the tax administration will improve, and the economy’s overall tax revenue collection will improve.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"34 1","pages":"1 - 41"},"PeriodicalIF":1.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75430403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract In the present article, the issue of identification of sophisticated and problematic aspects of the regulation of subliminal advertising in the national legislation of Ukraine and perspectives for the improvement of the legal regulation of subliminal advertising is considered. It is determined that legislative and normative regulation of public relations that arise in the process of defining the concept of subliminal advertising and the problems of such legislative regulation are urgent questions in the current society. Given that subliminal advertising affects subconsciousness and manipulates human behavior, it harms not only consumers of advertising, as it misleads, disorients, has a subliminal effect, but also deprives media outlets of adequate payment for fair advertising. Besides, hidden advertising also harms society by ignoring the laws, requirements of journalistic ethics and hence – provides demoralization. That is why there is a necessity to analyze ambiguous aspects of subliminal advertising and justify the need to improve the possibilities of its legal limitations and control.
{"title":"Subliminal Advertising: Ethical and Legal Problems of Existence in Ukraine","authors":"Mariia Kyrylenko","doi":"10.2478/jles-2021-0005","DOIUrl":"https://doi.org/10.2478/jles-2021-0005","url":null,"abstract":"Abstract In the present article, the issue of identification of sophisticated and problematic aspects of the regulation of subliminal advertising in the national legislation of Ukraine and perspectives for the improvement of the legal regulation of subliminal advertising is considered. It is determined that legislative and normative regulation of public relations that arise in the process of defining the concept of subliminal advertising and the problems of such legislative regulation are urgent questions in the current society. Given that subliminal advertising affects subconsciousness and manipulates human behavior, it harms not only consumers of advertising, as it misleads, disorients, has a subliminal effect, but also deprives media outlets of adequate payment for fair advertising. Besides, hidden advertising also harms society by ignoring the laws, requirements of journalistic ethics and hence – provides demoralization. That is why there is a necessity to analyze ambiguous aspects of subliminal advertising and justify the need to improve the possibilities of its legal limitations and control.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"9 1","pages":"59 - 71"},"PeriodicalIF":1.0,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77005972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract In this study, we will analyze the instantaneous control in the recruitment of civil servants in the Republic of Kosovo. The purpose of the study is to achieve knowledge of the object of study, ie how the procedure of recruitment of civil servants is carried out, which procedures should be implemented until the establishment of employment in the civil service of Kosovo and which bodies are competent to control the legality of administrative acts of state administration bodies in the field of recruitment and establishment of employment of civil servants. Specifically the detailed aspects of the facility, ie how the recruitment is performed, how a labor relationship is established in the civil service of Kosovo, and how the control is applied internal versus the legality of administrative acts of public administration bodies in the field of recruitment of civil servants and by whom. The result of this study is the achievement with the knowledge of the object of study. In this study to achieve or not to confirm the hypotheses raised, we have used descriptive and statistical methods. Primary data are taken from the annual reports of the Ministry of Public Administration on the state of the civil service, the work reports of the Independent Oversight Board for Civil Service, literature, legal acts, and general normative acts governing the field of recruitment in civil service. The conclusion of this study is that the staffs in the civil service are not accepted according to the principle of merit, that the state administration bodies largely respect the deadlines for the establishment of labor relations, that there is no instantaneous control in the field of recruitment of civil servants. Had the proper influence on the heads of state administration institutions to recruit civil servants on the basis of merit.
{"title":"Civil Servants Recruitment Process in Kosovo","authors":"Xhemazie Ibraimi, Enver Mala","doi":"10.2478/jles-2021-0003","DOIUrl":"https://doi.org/10.2478/jles-2021-0003","url":null,"abstract":"Abstract In this study, we will analyze the instantaneous control in the recruitment of civil servants in the Republic of Kosovo. The purpose of the study is to achieve knowledge of the object of study, ie how the procedure of recruitment of civil servants is carried out, which procedures should be implemented until the establishment of employment in the civil service of Kosovo and which bodies are competent to control the legality of administrative acts of state administration bodies in the field of recruitment and establishment of employment of civil servants. Specifically the detailed aspects of the facility, ie how the recruitment is performed, how a labor relationship is established in the civil service of Kosovo, and how the control is applied internal versus the legality of administrative acts of public administration bodies in the field of recruitment of civil servants and by whom. The result of this study is the achievement with the knowledge of the object of study. In this study to achieve or not to confirm the hypotheses raised, we have used descriptive and statistical methods. Primary data are taken from the annual reports of the Ministry of Public Administration on the state of the civil service, the work reports of the Independent Oversight Board for Civil Service, literature, legal acts, and general normative acts governing the field of recruitment in civil service. The conclusion of this study is that the staffs in the civil service are not accepted according to the principle of merit, that the state administration bodies largely respect the deadlines for the establishment of labor relations, that there is no instantaneous control in the field of recruitment of civil servants. Had the proper influence on the heads of state administration institutions to recruit civil servants on the basis of merit.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"10 1","pages":"26 - 43"},"PeriodicalIF":1.0,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74359311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract From the multiple theses of eco-ethics, the study debates the complex relation between ethics – ethical principles and law – legislation in the field of environmental protection and durable development. Considering the differential – but also common – characteristics between natural laws and juridical ones that have an ecological signification, legislators must pass any law project while considering the needs of natural biosystems.
{"title":"The Synergy Between Natural and Legal Law in Eco-Ethics Context","authors":"C. Maior, Daniel Berlingher, P. Dărău, N. Boja","doi":"10.2478/jles-2021-0008","DOIUrl":"https://doi.org/10.2478/jles-2021-0008","url":null,"abstract":"Abstract From the multiple theses of eco-ethics, the study debates the complex relation between ethics – ethical principles and law – legislation in the field of environmental protection and durable development. Considering the differential – but also common – characteristics between natural laws and juridical ones that have an ecological signification, legislators must pass any law project while considering the needs of natural biosystems.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"9 1","pages":"98 - 106"},"PeriodicalIF":1.0,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86532448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The article analyzes the contribution of the public administration authorities of the Republic of Moldova towards the protection and enhancement of the national cultural heritage. The competencies of the Parliament, the Executive and Ministry of Education, Culture and Research are investigated as central public authorities in the field of national heritage, as well as the attributions of local public authorities in this field. The attention is on the relationship of cooperation between the central public authorities and the local ones in certain areas. It is underlined the contribution of the European Union’s projects towards the reconstruction of some historical value objectives as part of the national heritage. Particular attention is given to the role of cultural heritage in the education of citizens by systematizing the knowledge about national and global cultural heritage.
{"title":"The Contribution of the Public Authorities from the Republic of Moldova Towards the Protection and Enhancement of the National Cultural Heritage","authors":"Vasile Comendant","doi":"10.2478/jles-2021-0006","DOIUrl":"https://doi.org/10.2478/jles-2021-0006","url":null,"abstract":"Abstract The article analyzes the contribution of the public administration authorities of the Republic of Moldova towards the protection and enhancement of the national cultural heritage. The competencies of the Parliament, the Executive and Ministry of Education, Culture and Research are investigated as central public authorities in the field of national heritage, as well as the attributions of local public authorities in this field. The attention is on the relationship of cooperation between the central public authorities and the local ones in certain areas. It is underlined the contribution of the European Union’s projects towards the reconstruction of some historical value objectives as part of the national heritage. Particular attention is given to the role of cultural heritage in the education of citizens by systematizing the knowledge about national and global cultural heritage.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"23 1","pages":"72 - 82"},"PeriodicalIF":1.0,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88315604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract In this article, it will be analyzed, from the perspective of doctrine and jurisprudence, the implications of some international aspects of tax legislation, under the auspices of the latest changes in the field of taxation made by Romania. For this purpose, it will be analyzed the implications of the new fiscal provisions regarding the international aspects from the perspective of Law no. 296/2020. In this sense, it will be focused upon certain issues such as international double taxation, transfer prices, affiliated businesses and corporate tax. Also, the case presented in the jurisprudence section enriched in the second part of the article comes to support the framework of the future application of the new provisions regarding certain fiscal aspects with elements of foreignness in Romania. The results of the research subsumed in this article highlight the fact that the tax legislation in Romania has had a significant improvement, especially in terms of international aspects of financial and tax law. In conclusion, both the analysis of the evolution of tax legislation and the case law presented show that there are significant improvements at a national level, both in terms of the quality of the enactment of a tax law and the way in which the provisions of the law are implemented in practice.
{"title":"Practical Issues Regarding International Underppinnings of Tax Legislation Under the Auspices of Law No. 296/2020","authors":"F. Dumiter, Ș. Jimon","doi":"10.2478/jles-2021-0001","DOIUrl":"https://doi.org/10.2478/jles-2021-0001","url":null,"abstract":"Abstract In this article, it will be analyzed, from the perspective of doctrine and jurisprudence, the implications of some international aspects of tax legislation, under the auspices of the latest changes in the field of taxation made by Romania. For this purpose, it will be analyzed the implications of the new fiscal provisions regarding the international aspects from the perspective of Law no. 296/2020. In this sense, it will be focused upon certain issues such as international double taxation, transfer prices, affiliated businesses and corporate tax. Also, the case presented in the jurisprudence section enriched in the second part of the article comes to support the framework of the future application of the new provisions regarding certain fiscal aspects with elements of foreignness in Romania. The results of the research subsumed in this article highlight the fact that the tax legislation in Romania has had a significant improvement, especially in terms of international aspects of financial and tax law. In conclusion, both the analysis of the evolution of tax legislation and the case law presented show that there are significant improvements at a national level, both in terms of the quality of the enactment of a tax law and the way in which the provisions of the law are implemented in practice.","PeriodicalId":47756,"journal":{"name":"Journal of Legal Studies","volume":"4023 1","pages":"1 - 16"},"PeriodicalIF":1.0,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86713171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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