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Equity in Tax Law: Vietnam Case Study 税法中的公平:越南案例研究
Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2662
Lê Phan Thi Dieu Thao, Nguyen Thi Trien
One of the throughout principle in the optimal tax system of countries towards it is fairness. Equity in tax law originates from two points of view: fairness on the principle of benefits (from which taxpayers take away from society) and fairness on the principle of ability to pay taxes (income). According to economist Adam Smith, "taxes are seen as the basis of economic institutions, which can cause economic instability when there is a lack of transparency and clarity". Therefore,  fairness in tax law formulation at different stages of development of each country is considered a complete principle associated with economic, social and political conditions of countries in each period. Within the scope of this article, on the basis of research on the history of construction and development of tax law in Vietnam through the analysis of  fairness in tax obligations, tax exemption, tax administration, tax fairness and tax accountability. Proposing solutions towards ensuring fairness in completing the tax legal system in Vietnam.
各国对税收制度的最优原则之一是公平。税法的公平源于两个角度:利益原则的公平(纳税人从社会中拿走的)和纳税能力(收入)原则的公平。经济学家亚当•斯密(Adam Smith)表示,“税收被视为经济制度的基础,在缺乏透明度和明确性的情况下,税收可能导致经济不稳定”。因此,每个国家在不同发展阶段的税法制定中的公平性被认为是与每个时期国家的经济、社会和政治条件相联系的完整原则。在本文研究的范围内,通过对税收义务公平、免税公平、税收征管公平、税收公平和税收问责公平等方面的分析,在研究越南税法建设与发展历史的基础上,对越南税法的公平性进行了研究。提出解决方案,以确保公平,完善越南的税收法律制度。
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引用次数: 0
Conception of an Independent Surveillance Authority in the Efforts to Protect Population Data 在保护人口数据方面建立独立监测机构的构想
Pub Date : 2022-06-29 DOI: 10.25041/aelr.v3i1.2530
Daffa Ladro Kusworo, Andre Arya Pratama, Maghfira Nur Khaliza Fauzi, M. Shafira
The progress of digital transformation requires efforts to protect personal data as a guarantee of individual rights to overcome the large number of cases of data leakage and misuse, one of which is population data. The concretization of the government's efforts based on Article 28 G of the 1945 Constitution is realized through providing access to population data to all institutions, both state and private institutions for data verification. In addition, there is an obligation for data user parties to implement a Zero Data Sharing Policy with provisions prohibiting the dissemination or sharing of population data with third parties. However, various basic factors are influenced by the limited aspects of legal protection related to the class of personal data, and the authority between the data owner and the user, which makes it imperative to enact the current regulation on personal data protection. In addition, the establishment of an Independent Surveillance Authority is a must in ensuring the implementation of these regulations, because their duties and authorities are in line with the government's efforts in protecting population data. This study uses a normative legal research method with an approach to legislation and literature study, and uses descriptive analysis in managing qualitative data by applying a deductive method. The results of the study indicate that the need for legal guarantees must be accompanied by an element of optimal supervision through the establishment of an Independent Surveillance Authority in accordance with the standardization of the European Union General Data Protection Regulation (EU GDPR). Its independent position will prevent intervention from various parties for certain interests. Functionally, it is considered appropriate in optimizing the implementation of the Zero Data Sharing Policy through the conception of investigative authority and collective rights as a guarantee of human rights.
数字化转型的进程需要努力保护个人数据,作为个人权利的保障,以克服大量的数据泄露和滥用案例,其中之一就是人口数据。政府根据1945年《宪法》第28 G条所作努力的具体化是通过向所有机构,包括国家和私人机构提供人口数据以进行数据核查来实现的。此外,数据用户方有义务实施零数据共享政策,其中规定禁止与第三方传播或共享人口数据。然而,各种基本因素受到与个人数据类别相关的法律保护的有限方面以及数据所有者与用户之间的权限的影响,这使得制定现行的个人数据保护条例势在必行。此外,为了确保这些条例的执行,必须建立一个独立的监督机构,因为他们的职责和权力与政府保护人口数据的努力是一致的。本研究采用规范性的法律研究方法,结合立法与文献研究的方法,运用描述性的分析方法,运用演绎法对定性数据进行管理。研究结果表明,法律保障的需要必须伴随着根据欧盟通用数据保护条例(EU GDPR)的标准化建立独立监督机构的最佳监督要素。它的独立地位将防止各方为了某些利益而进行干预。在功能上,通过调查权和集体权利作为人权保障的概念来优化零数据共享政策的实施被认为是适当的。
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引用次数: 0
The Concept of Good Faith In Complete Systemic Land Registration In Realizing Legal Guarantee 论诚信理念在实现土地完整制度登记中的法律保障
Pub Date : 2022-06-29 DOI: 10.25041/aelr.v3i1.2588
Arif Firmansyah, Lina Jamilah
Complete systematic land registration is regulated in Ministerial Regulation Number 6 of 2018 concerning Complete systematic land registration.Ministerial Regulation Number 6 of 2018 concerning Complete systematic land registration. Land registration is a form of implementation of government obligations to ensure certainty and protection of land ownership. The Government has guaranteed the legal certainty by Article 19 of Law Number 5 of 1960 concerning Agrarian Principles. Implementing the Basic Agrarian Law related to complete systematic land registration, in the Minister of Agrarian Regulation No. 6 of 2018 concerning Complete Systematic Land Registration, Article 22 states that if you do not have evidence, then in good faith, make a statement. This study will discuss the excellent faith theory of complete systematic registration in realizing legal certainty.    As a guarantor in complete systematic land registration, the state guarantees the truth of the land registered in good faith.
2018年第6号《关于完整系统土地登记的部长条例》规定了完整系统的土地登记。关于完整系统土地登记的2018年第6号部长条例。土地登记是履行政府义务的一种形式,以确保土地所有权的确定性和保护性。政府通过1960年关于土地原则的第5号法律第19条保证了法律的确定性。在实施与完全系统土地登记有关的《土地基本法》时,在2018年关于完全系统土地注册的第6号土地部长条例中,第22条规定,如果你没有证据,那么真诚地发表声明。本研究将探讨完全系统登记在实现法律确定性方面的优良诚信理论。作为完整系统的土地登记的担保人,国家保证土地登记的真实性。
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引用次数: 0
Contextualizing Groundwater crisis in the light of Disaster Risk Management in India 从印度灾害风险管理的角度分析地下水危机
Pub Date : 2022-06-29 DOI: 10.25041/aelr.v3i1.2490
Ashutosh Anand, M. Peters
Water is indispensable for human life. As a matter of fact, any economy is inextricably linked with availability of this essential resource. Traditionally water has not been a scarce resource in India. In the wake of massive demand stemming from various sectors has led to the fast shrinkage and disappearance of water bodies from the landscape. The situation is especially grave when it comes to groundwater as this resource is acutely threatened in many parts of the country due to overexploitation. The present paper is an attempt to explicate the current legal framework which governs groundwater. Especially in the context of disaster risk triggered by varied hazards the issue pertaining to groundwater should also be seen as human induced disaster. Climate changes contribute to extreme events such as drought which adversely affect groundwater resource. Therefore, attempt is also made in this paper to unravel the extant legal framework on disaster. Paper assesses India’s institutional framework which are responsible to disaster risk management and analyze how it has a bearing on securing ground water resources.
水对人类生活是必不可少的。事实上,任何经济体都与这一重要资源的可用性密不可分。传统上,水在印度并不是稀缺资源。由于各个部门的巨大需求,导致水体从景观中迅速萎缩和消失。地下水的情况尤其严重,因为该国许多地区的地下水资源因过度开采而受到严重威胁。本文试图对现行地下水管理的法律框架进行阐述。特别是在各种灾害引发灾害风险的情况下,与地下水有关的问题也应被视为人为灾害。气候变化导致干旱等极端事件,对地下水资源产生不利影响。因此,本文也试图解开现存的灾害法律框架。论文评估了印度负责灾害风险管理的体制框架,并分析了它对地下水资源安全的影响。
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引用次数: 0
Investment License and Environmental Sustainability In Perspective of Law Number 11 the Year 2020 Concerning Job Creation 从创造就业机会的2020年第11号法律看投资许可和环境可持续性
Pub Date : 2022-06-29 DOI: 10.25041/aelr.v3i1.2472
Rahmat Saputra, Rama Dhianty
Many factors influence and even hinder investment activities in Indonesia, including reforming policies and their implementation, bureaucratic problems and obstacles, uncertainty in the interpretation and implementation of regional autonomy, human resources, and labor policy issues, and the high level of corruption. The government made a breakthrough in the regulation of investment licensing through law no. 11 of 2020 concerning job creation with the omnibuslaw method. In addition to investment issues, changes to regulations in the environmental sector that revise, delete and revoke several articles contained in the provisions of Law no. 32 of 2009 concerning PPLH. The purpose of this article is to find out the investment licensing arrangements in the enactment of law no. 11 of 2020 concerning job creation and knowing environmental sustainability after the enactment of law no. 11 of 2020 concerning work creation. This research method is a type of normative legal research with a legal approach, historical approach, and conceptual approach. Research results with the enactment of law no. 11 of 2020 concerning job creation, more or less regulatory arrangements will affect investment in a country. Investment regulations that do not overlap and do not conflict with each other are the expectations of investors. For this reason, it is necessary to arrange regulations that have the spirit to encourage and support investment growth and the sustainability assessment criteria in law no. 11 of 2020 concerning job creation and its derivatives are still following environmental prevention instruments which include the process of planning, utilization, control, maintenance, supervision, and law enforcement, it's just that community involvement in the Amdal document is indeed reduced as in the provisions of the work creation law which amends Article 26 UU no. 32 of 2009 regarding the preparation of the amdal document, it is carried out by not involving the community who are directly affected by the planned business and/or activity.
许多因素影响甚至阻碍了印尼的投资活动,包括改革政策及其实施、官僚主义问题和障碍、解释和实施区域自治的不确定性、人力资源和劳工政策问题,以及高度腐败。政府通过2020年关于用综合法律方法创造就业机会的第11号法律,在投资许可证监管方面取得了突破。除了投资问题外,环境部门法规的修改,修订、删除和撤销了2009年第32号法律中关于PPLH的若干条款。本文的目的是了解2020年第11号法律颁布时关于创造就业的投资许可安排,并了解2020年11号法律制定后的环境可持续性。这种研究方法是一种规范性的法律研究方法,有法律方法、历史方法和概念方法。研究结果随着2020年关于创造就业的第11号法律的颁布,或多或少的监管安排将影响一个国家的投资。不重叠、不冲突的投资法规是投资者的期望。因此,有必要制定具有鼓励和支持投资增长精神的法规,2020年第11号法律中关于创造就业及其衍生物的可持续性评估标准仍然遵循环境预防工具,包括规划、利用、控制、维护、监督和执法过程,只是社区对Amdal文件的参与确实减少了,因为在修订2009年UU第32号第26条的作品创作法中,关于Amdal文件编制的规定是通过不让直接受计划业务和/或活动影响的社区参与来实现的。
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引用次数: 8
Job Creation Law’s Risks towards Investment Efficiency And Business Convenience Regarding the Environment 就业创造法对环境投资效率和商业便利性的风险
Pub Date : 2022-06-29 DOI: 10.25041/aelr.v3i1.2339
A. Sitompul
From the beginning, in the form of a Draft La,w until it was issued and passed into a Law, the Omnibus Law  Cipta Kerja caused a lot ocontroversiessy. Behind the efficiency of investment and convenience offered, UU Cipta K ja  is considered threatene eonmental sustainability and risk weakening law enforcement related to the environment. Therefore, this study aims to analyze and describe the risks posed by the UU Cipta Kerja on the environment from a legal perspective. The type of research used by the writer is descriptive exploratory research with a qualitative approach that aims to describe the nature of something that is taking place when research is carried out and examine the causes of a particular phenomenon and to d,escr the state of a phenomenon. To obtain dThection method was carried out by means of a putskak studyusinging data put skan reading materials such as books and websites. So that the authors find it easy to find data and information needed from various sources.
从一开始,以草案的形式,直到它被发布并通过成为一项法律,综合法Cipta Kerja引起了很多争议。在投资效率和提供便利的背后,UU Cipta K ja被认为是对精神可持续性的威胁,并削弱了与环境相关的执法风险。因此,本研究旨在从法律角度分析和描述UU Cipta Kerja对环境构成的风险。作者使用的研究类型是描述性探索性研究,采用定性方法,旨在描述研究进行时正在发生的事情的性质,并检查特定现象的原因,以及现象的状态。为了获得D该方法是通过putskak研究的方式进行的,该研究使用了书籍和网站等阅读材料的数据。因此,作者发现很容易从各种来源找到所需的数据和信息。
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引用次数: 0
Functions, Theories And Practice Of Administrative Law In Contemporary Governance 行政法在当代治理中的功能、理论与实践
Pub Date : 2022-06-29 DOI: 10.25041/aelr.v3i1.2492
Babajide Olatoye Ilo
The vast development in the socio, economic and political spheres of the contemporary society makes governance more demanding and cumbersome. This necessitates the rational for a system of administration where governmental powers and functions can legally be delegated to individuals and or corporate bodies otherwise known as administrative bodies to carry out the functions and powers of Government in modern society. Governmental powers and functions are traceable to the Constitution which provides the limits of such powers. Administrative agencies saddled with the responsibility of performing the functions of Government must be properly created and must at all times act within the scope of power created by the enabling law. Abuse by the administrative agencies in the exercise of their functions is inevitable, and hence this research through doctrinal methodology examines the system of law that oversees the internal operations of Government agencies through developments of administrative law principles. Although various theories in administrative law like red, green and amber light have emerged over the years with conflicting arguments, the court are nonetheless always ready to grant remedies to an aggrieved citizen whenever the administrative agencies exceed or abuse its powers.
当代社会的社会、经济和政治领域的巨大发展,使治理的要求更加苛刻和繁琐。这就需要合理地建立一种行政制度,在这种制度中,政府的权力和职能可以合法地委托给个人和/或法人机构,或称为行政机构,以在现代社会中执行政府的职能和权力。政府的权力和职能可以追溯到宪法,宪法规定了这种权力的限制。必须适当地设立承担履行政府职能责任的行政机构,并在任何时候都必须在授权法所规定的权力范围内行事。行政机构在行使其职能时滥用职权是不可避免的,因此,这项通过理论方法的研究通过行政法原则的发展来审查监督政府机构内部运作的法律制度。尽管多年来出现了各种行政法理论,如红灯、绿灯和琥珀灯,但在行政机关越权或滥用权力时,法院总是准备给予受侵害的公民救济。
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引用次数: 1
Reflections On Crossing The Boundaries Between Public And Private Law In Implementing The “European Green Deal." 关于实施“欧洲绿色协议”跨越公法与私法界限的思考。
Pub Date : 2021-12-31 DOI: 10.25041/aelr.v2i2.2397
Tomasz Bojar-Fijalkowski
Climate change brings new challenges to the world. With its high environmental standards, the European Union is one of the most active players in global climate action. We are currently witnessing an extremely rapid process of transforming the political doctrine of the European Union into hard-law standards legal system. The so-called "European Green Deal" implements ideas of sustainable development in the area of, among others, energy, waste, but also transport, construction and electronic equipment sectors. One of the instruments for implementing the "European Green Deal" is the "Circular Economy", which, using European Union law, profoundly interferes with the economic freedoms of entrepreneurs but also consumers. Observing these activities can be interesting, especially when viewed from a certain distance and critical perspective. This text is devoted to analysing selected regulations constituting the currently created "European Green Deal" and its agenda. It also aims to indicate regulations interference in the sphere of private law, which has not yet been so much the domain of environmental law. The author presents a hypothesis on a gradual transgression of the traditional boundary between public and private law or the blurring of that boundary in the case of recent environmental legislation of the European Union.The dogmatic-legal analysis applied to the currently binding regulations for a fuller understanding also requires the application of the historical-legal method to earlier regulations. Their joint application makes it possible to indicate the direction of the new law dedicated to implementing the newest environmental-legal doctrine of the European Union. The layout of the study was subordinated to this aim, as well as its structure. The study is based on national and international literature on business law, environmental law and administrative law. Legal status up to date as of 31.07.2021.
气候变化给世界带来了新的挑战。欧盟的环境标准很高,是全球气候行动中最积极的参与者之一。我们目前正在目睹一个极其迅速的进程,将欧洲联盟的政治学说转变为严格的法律标准和法律制度。所谓的“欧洲绿色协议”在能源、废物、运输、建筑和电子设备等领域实施了可持续发展理念。实施“欧洲绿色协议”的工具之一是“循环经济”,根据欧盟法律,它严重干扰了企业家和消费者的经济自由。观察这些活动可能很有趣,尤其是从一定的距离和批判性的角度来看。本文致力于分析构成当前创建的“欧洲绿色协议”及其议程的选定法规。它还旨在表明法规对私法领域的干涉,而私法领域还不是环境法的领域。作者提出了一个假设,即逐渐违反公法和私法之间的传统界限,或者在欧洲联盟最近的环境立法中模糊了这一界限。对目前具有约束力的法规进行教条主义的法律分析以获得更充分的理解,也需要对早期法规应用历史法律方法。它们的共同适用使人们有可能表明专门用于执行欧洲联盟最新环境法律学说的新法律的方向。研究的布局及其结构都服从于这一目标。本研究以国内外有关商法、环境法和行政法的文献为基础。截至2021年7月31日的最新法律地位。
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引用次数: 1
The Urgency of Transpolitan Transmigration’s Regulation as an Effort to Accelerate National Development 加快国家发展的当务之急是规范转业移民
Pub Date : 2021-12-31 DOI: 10.25041/aelr.v2i2.2326
Mailinda Eka Yuniza, Melodia Puji Inggarwati
Nowadays the urgency of incorporating transpolitan transmigration, and a modern concept implements in transmigration, are important. Whereas the importants of transpolitan itself could accelerate the development in Indonesia. In order to to accelerate the national development, the urgency of transpolitan regulation is needed where the transpolitan play a huge role in it. The normative research type are used in this research. It showed that the government had directed every type of Transmigration in each stage to Transpolitan. Apart from that, Transpolitan transmigration also has its challenges given the inadequate legal structure in Indonesia, so it requires regulations on Transpolitan. It is argued that the application of Transpolitan can significantly accelerate development in Indonesia through the development of science and technology-based transmigration areas. Its explicitly discusses Transmigration in Indonesia and reflects the regulations in Indonesia. The findings provide information on a breakthrough in implementingTranspolitan, especially for stakeholders. In addition, this research can also be directed to enable the.
如今,整合跨性别移民的紧迫性,以及在移民中实施的现代概念,是重要的。而transpolitan本身的重要性可以加速印尼的发展。为了加快国家的发展,在转基因发挥巨大作用的地方,迫切需要转基因监管。本研究采用规范性研究类型。这表明,政府在每个阶段都将各种类型的移民转移到了Transpolitan。除此之外,鉴于印尼法律结构不完善,Transpolitan移民也面临挑战,因此需要对Transpolita进行监管。有人认为,Transpolitan的应用可以通过开发以科技为基础的移民地区,显著加速印度尼西亚的发展。它明确讨论了印度尼西亚的移民问题,并反映了印度尼西亚的规定。研究结果为实施Transpolitan提供了突破性信息,尤其是为利益相关者提供了信息。此外,本研究还可以针对性地使。
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引用次数: 1
The Used of Certificate of Land Rights on Proving in Land Disputes 土地使用权证书在土地纠纷中的证明作用
Pub Date : 2021-12-31 DOI: 10.25041/aelr.v2i2.2356
E. Agustina
Based on Article 19 Paragraph (2) of Law No. 5 of 1960 and Article 32 of Government Regulation No. 24 of 1997, it is stated that in land registration, land certificates function as strong evidence. Whether a certificate can only prove property rights, and that evidence is in the judicial process so far. A literature study is conducted to obtain answers by exploring, discussing, and analyzing laws, research reports, and related expert views. The findings indicate that the National Land Agency issued the title certificate during the registration process. If there is a land without a certificate, it can be proven through witness testimony, prediction, confession and oath. A certificate with reliable and complete evidentiary power can only be accepted if there is no claim before the court. A claim against a certificate can be filed if there is a deficiency in its issuance.
根据1960年第5号法律第19条第(2)款和1997年第24号政府规章第32条规定,在土地登记中,土地证具有有力的证据作用。是否一纸证明只能证明产权,且证明证据尚在司法程序中。进行文献研究,通过对法律、研究报告和相关专家观点的探索、讨论和分析,获得答案。调查结果表明,国家土地局在登记过程中颁发了所有权证书。如果有无证土地,可以通过证人证言、预言、口供、宣誓等方式证明。只有在没有向法院提出索赔的情况下,具有可靠和完整证据力的证明才能被接受。如果证书的签发有缺陷,可以对证书提出索赔。
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引用次数: 1
期刊
Administrative and Environmental Law Review
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