税收犯罪刑事立法的反思

税收违法行为的犯罪化是刑事立法的一个主导性趋势,这与我国一直以来的税收不法行为的变化规律是相符合的,也与税收违法犯罪行为的观念相适应。随着经济社会的不断变化发展,刑事立法对税收犯罪行为所存在的回应过度、视野偏颇、注重实害等缺陷也不断暴露,制约和影响了刑法应有作用的发挥。这种状况实质上显现出刑法在税收领域的定位问题。税收犯罪刑事立法应当明确其有效性、控制性和经济性原则,注重严密法网、行为本位和罪刑均衡问题,由此,税收犯罪刑事立法方能更好达到控制税收犯罪的积极效果。     

权力和地位对自利行为的影响及其机制

权力和地位对自利行为的影响不同。权力能够降低认知性观点采择水平,进而使个体更加关注自身利益;地位能够提升认知性观点采择水平,进而使个体推测他人思想与感受,考虑他人利益。然而,权力和地位通过认知性观点采择对自利行为的影响可能受到情境性质的调节。今后的研究应该对这些关系和解释进行验证,探索共情性关心的中介作用,以及权力和地位影响认知性观点采择的调节变量;探究权力和地位拥有者对群体内、外他人的自利行为差异;探讨权力和地位的交互作用对自利行为的影响。     

社会排斥促进亲群体行为意向：权力感的调节作用

亲群体行为在个体的成长与发展中具有重要的适应价值。三个研究探讨了社会排斥对亲群体行为意向的影响以及权力感的调节作用。研究1采用问卷法考察社会排斥与亲群体行为意向的关系,发现社会排斥能够正向预测亲群体行为意向;研究2与研究3采用实验法操纵社会排斥,并分别通过回忆法启动个体状态权力感（研究2）、测量特质权力感（研究3）,发现在社会排斥下,相比于低权力感者,高权力感者的亲群体行为意向更高,结果证实了权力感能够调节社会排斥对亲群体行为意向的影响。     

道德脸面共享及脸面共享行为:社会关系和伦理事件的影响

用两个基于情境故事的纸笔实验,探讨了五类重要关系他人卷入三类负向和两类正向道德事件时,个体的脸面共享感受和脸面共享行为。研究1采用3(违背家庭伦理、违背消极义务、违背职业伦理)×5(父-子/女、兄弟、师生、朋友、同乡关系)被试间设计,研究2采用2(维护家庭伦理、维护消极义务)×5(父-子/女、兄弟、师生、朋友、同乡关系)被试间设计。结果发现:(1)当关系人违背道德时,脸面共享强度随关系的亲疏远近逐步减弱; 当关系人遵从道德时,脸面共享主要表现在家内和地缘关系上。(2)以孝道观念为核心的家庭伦理,对脸面共享感受影响最大。(3)在关系人违背道德时,个体更可能采用‘避而不谈'和‘辩护'行为,较少采用‘划界避殃'行为; 个体更可能因家庭成员违背道德而避而不谈,更愿意为关系亲密者而不是为同乡辩护; 关系人遵从伦理时,个体更可能采用宣扬行为,而不是表示关系亲密和主动谈及行为; 维护家庭伦理比见义勇为更可能被宣扬,后者则更可能被主动谈及。     

自我立法:规范与自由的和解

寻求自由与规范的和解是人类面临的永恒问题之一。"人是生而自由的,但却无往不在枷锁之中。"自由是人的本性,但人有规范性约束。"人生而自由"既意味着人是"生而为自由斗争",又意味着"人生而平等"。只有在自我立法、自我规范的意义上,人才能真正打碎枷锁并获得自由。自我立法是普遍立法的自我限制,自由的自我限制可以消解规范的异己性使规范成为自由的。自我普遍立法以人格平等尊严为前提。人无论在现实现象形态上具有怎样的不平等,这些不平等都不应当伤害到人格及其平等尊严,都应当有尊严地生活。规范性总是离不开权力,自我立法的自我规范关键是对权力的限制与规范。自由与规范的和解是一开放的历史过程。     

决策权力及其选择对大学生合作行为的影响研究

该研究以最后报价谈判问题为实验材料,考察决策权力及其选择对大学生合作行为的影响。结果表明:1)决策权力对大学生的合作行为有显著影响。拥有分配权的大学生倾向于采取竞争策略,拥有否决权和要求权的大学生都倾向于采取合作策略;2)决策权力的选择对大学生的合作行为有显著影响。在可以选择决策权力的情况下,大学生倾向于选择能够使自己获得更大收益的权力。     

高校处分违纪学生的法律检视

现行高校处分违纪学生有如下法律缺失:自制的“土政策”与国家有关法律、法规、部门规章有抵触,处分的程序不规范,学生权利和权利救济没有保障。其缘由主要是:受特别权力关系理论的影响,国家行政权力的惯性,法治精神的缺失,立法的滞后。     

国家治理现代化视角下的立法体制创新

<正>党的十八届三中全会明确提出:全面深化改革的总目标是完善和发展中国特色社会主义制度,推进国家治理体系和治理能力现代化。法治与国家治理息息相关,在推进国家治理现代化的过程中,必然要推进国家治理体系和治理能力的法治化。立法是国家治理体系中权力配置和利益分配的基本方式,立法体制创新是国家治理转型的关键环节。随着国家法治化程度的提高,立法体制越来越成为多元利益博弈、平衡和竞争的重要机制,立法模式也成为国家治理现代化的重要     

论税收的德性

税收本身具有德性价值,在政治国家层面,税收具有证成国家政治正当性的德性;在社会生活领域,税收的目的是满足社会公众的公共需要、并提供公共服务;在个人层面,税收建立在个人权利的基础之上,通过税率与税种的确立实现个人权利与义务的平衡与矫正。     

“被精神病”现象的解构与消弭

“被精神病”现象严重侵害了公民基本人权、危害了社会公共安全.其产生的根源在于权力的泛滥、权利的漠置、程序的单一和监督的缺失.要根治这一现象,必须尽快加强法制建设和程序完善,加强事前鉴定和事后监督,加强异议申诉和司法救济,完善精神卫生统一立法,有效监督行政权力,保障公民正当权利.     

Legitimacy of regulatory authorities as a function of inclusive identification and power over ingroups and outgroups

To insure compliance with rules and laws, regulatory authorities are usually in a position of power over a heterogeneous population or multiple groups. Power may thus need to be analysed as a tripartite relationship between authority, ingroup and outgroup. Based on the social identity approach and related justice theories, it is argued that social identification with an inclusive category that includes ingroup, outgroup and authority determines how group members react to the authority's power use and perceived legitimacy. Two studies were set in the context of the Australian tax system. Study 1 used an experimental design with a student sample; Study 2 was survey with a random sample of Australian citizens. Participants who identified less strongly with the inclusive category (Australians) attributed more legitimacy to the tax authority, when it exercised effective power over the outgroup (Study 1), or when it appeared lenient towards the ingroup (Study 2). In contrast, participants who identified strongly with the inclusive category attributed more legitimacy to the tax authority when it used its powers consistently towards both groups. Copyright © 2006 John Wiley & Sons, Ltd.     

Who is Authorized to Do Applied Ethics? Inherently Political Dimensions of Applied Ethics

A standard view in ethics is that ethical issues concern a different range of human concerns than does politics. This essay goes beyond the long-standing dispute about the extent to which applied ethics needs a commitment to ethical theory. It argues that regardless of the outcome of that dispute, applied ethics, because it presumes something about the nature of authority, rests upon and is implicated in political theory. After internalist and externalist accounts of applied ethics are described, “mixed” approaches are considered that contain inevitable political dimensions. A feminist alternative, Walker’s metaethic of responsibility, shows that authority is best understood as relational and that situations of unequal power are therefore often the places where applied ethics arises. Furthermore, in a democratic society, commitments to democracy should shape the account of authority, and, thus, the nature of applied ethics as well.     

Ethics, Law and Legislation: The Institutionalisation of Moral Reflection

This paper describes the different dimensions of the relation between moral reflection and legislative processes. It discusses some examples of the institutionalisation of moral reflection. It is argued that the relation between ethics and law is still an actual and relevant question. Ethics also has to reflect on its own role in political life. The paper defends the relevance of a theological perspective on the relation between law and ethics. In the last part it is argued that the modality of relation between ethics and law depends on the specific character of social domain.     

Localizing Detroit’s Food System: Boundary-Work and the Politics of Experiential Expertise

ABSTRACT

Recently, different expert actors have attempted to localize Detroit’s food system to bring about greater justice citywide. At first, ‘professional experts’ dominated these efforts, claiming authority in the food system due to their knowledge based in qualified training and applied work experience. Yet a rival group of ‘experiential experts’ soon rose up to assert their power, arguing they and their unique race and place-based know-how merited greater influence. Within just a few years, experiential experts successfully replaced professional ones in commanding much area food localization. I show that experiential experts achieved this power largely through strategic boundary-work, including expulsion, expansion, and protection of autonomy. Nonetheless, some Detroiters and professional experts themselves questioned experiential experts’ legitimacy in removing professional experts from the food system altogether. I thus introduce a fourth form of boundary-work that experiential experts deployed to maintain their clout, what I term ‘accommodation’. Accommodation connotes instances of strategic inclusion where an expert authority facilitates rivals in sharing some influence based on distinct conditions that leave dominant epistemic arrangements generally intact. This occurred in Detroit as experiential experts accommodated professional ones in exercising some food systems power provided they better deploy their own race and place-based knowledge. Such actions helped quell public concern while also protecting experiential experts’ rising authority. Accommodation is useful for understanding cases in which diverse types of experts work together despite that single knowledge-forms guide their activities overall. Further research into accommodation could aid in identifying whether or not diverse forms of knowledge are together influencing decision-making around a range of cases, or if single forms of expertise remain dominant despite the appearance that democratization is taking place.     

Withstanding Persecution as a Corroboration of Legitimacy in the New Testament: Reflections on the Resulting Ethical and Hermeneutical Quandary

Abstract : Assertions of standing, authority, and power claimed on the basis of withstanding persecution play a prominent and heretofore under‐appreciated role in much of the New Testament literature. Yet deriving legitimacy from persecution presents an interpretive quandary not unlike those inherited from biblical passages that condone slavery or unhealthy attitudes toward women and men. Reflection on how we construe ourselves in relation to suffering is an agendum inadequately realized in the New Testament that commends itself for twenty‐first century ethics and theology.     

《管子》立法思想刍议

在《管子》系统丰富的"以法治国"思想理论体系中,立法思想占有重要的地位。它较为全面地阐述了诸如君主独享立法权,立法应遵从天道、顺应民心,因时因俗而变,宽严适度,公开透明等一系列关于立法的基本原则问题。尽管有其历史局限性,但《管子》立法思想所呈现出的超越时代的理性光芒,至今依然熠熠生辉,极具借鉴意义。     

伦理豁免刍议

伦理豁免,是在一定的伦理尤其是亲属关系(一定程度上包括朋友关系)中,在究竟是履行伦理的义务、还是履行法律的义务之间,人们陷入紧张冲突甚至两难的情况下,被法律赋予一定的特殊权利,得依法免除法定的义务、责任甚至罪责。中华伦理、中华法系以伦理豁免来解决伦理、法律的矛盾,有宝贵的理论和实践;其中蕴涵的基本价值是,通过维护伦理,从根本上维护社会秩序。伦理豁免对今天解决伦理、法律之两难,仍是宝贵的智慧。     

Guidelines for Counsellors Working with People of African Ancestry in a Sport Context

The objective this article is to describe five practice guidelines for counsellors working with people of African ancestry in a sport context. The practice guidelines pertain to counsellor training, counsellor perspectives, counsellor services, counsellor ethics and counsellor research. These practice guidelines can assist counsellors working with people of African ancestry in a sport context to focus on both personal development through sport and performance enhancement in sport. This will enable athletes not just to view sport in terms of their win-lose record, but to also strive for excellence in sport by becoming better people. In becoming better people athletes can contribute to building up Africa and her people.     

The ELCA at 20 Years: Flunking the Theological Test

Abstract : This article deals with four theological issues at the forefront of controversy in the ELCA. They are: 1) the naming of God; 2) the unique place of Jesus in the world's salvation; 3) the authority and interpretation of the Bible; 4) the place of the law in theological ethics. The response to these issues holds the key as to whether or to what extent the ELCA will be faithful to its confessional commitment or become just another variety of liberal Protestantism.