Academic literature on the topic 'Administrative obligations'
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Journal articles on the topic "Administrative obligations"
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胡, 丹冰. "The Priority of Administrative Subject Obligations in Administrative Agreements." Dispute Settlement 09, no. 05 (2023): 2428–37. http://dx.doi.org/10.12677/ds.2023.95331.
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Śladkowska, Ewa. "SUSPENSION OF EXECUTION OF THE FINAL DECISION OVER THE OBJECTION OF THE PUBLIC PROSECUTOR." Roczniki Administracji i Prawa 4, no. XXII (December 31, 2022): 175–94. http://dx.doi.org/10.5604/01.3001.0016.3375.
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The article presents the institutions of the prosecutors objection in general administrative proceedings and the obligations of the public administration body resulting from the fact of lodging the objection. This is the obligation to initiate extraordinary proceedings covered by the objection ex officio and the obligation to consider the suspension of the execution of the decision until the objection is resolved. The article indicates the scope of the objection and the purpose of this legal institution. The obligation to initiate extraordinary proceedings covered by the objection was presented. On the other hand, the issues related to the obligation to consider the suspension of the execution of the decision (Article 187 of the Code of Administrative Procedure) were discussed in greater detail. The issue of the execution (enforceability) of an administrative act and the objective scope of decisions to which the obligation under Article 187 of the Code of Administrative Procedure. Next, the issues concerning the moment of deciding on the suspension of the execution of the decision covered by the prosecutors objection, the form of this decision and the grounds for suspending the execution of the decision in the event of the prosecutors objection were examined.
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Bisztyga, Andrzej, and Katarzyna Płonka-Bielenin. "Interpretation of the Principle of Informing Parties in Polish Administrative Proceeding – Conclusions and Postulates." International and Comparative Law Review 18, no. 1 (June 1, 2018): 231–39. http://dx.doi.org/10.2478/iclr-2018-0034.
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Summary The principle of informing parties in the Polish administrative procedure is specified in Article 9 of the Act of 14 June 1960, the Code of Administrative Procedure. Public administration bodies are obliged to duly and comprehensively inform the parties on the factual and legal circumstances that may affect the determination of their rights and obligations being the subject of administrative proceedings. The authorities ensure that the parties and other persons involved in the proceedings do not suffer damage due to ignorance of the law, and for this purpose they provide them with necessary explanations and instructions. In administrative proceedings, not the principle of ignorantia iuris nocet the obligation of the authority, resulting in particular from Articel 9 CAP is to inform the party about the factual and legal circumstances that may affect the determination of rights and obligations that are subject to current or potential behavior. This principle applies in particular to proceedings in the field of social assistance and proceedings in the field of family benefits, where a specific law is shaped in accordance with the activities of the party. It should be assumed that a breach the party‘s information rules is an intrinsic and sufficient reason for repealing the decision, even if it is in accordance with substantive law.
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Dalkowska, Anna. "Legal succession of property-related obligations in administrative enforcement proceedings." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości II, no. II (June 30, 2021): 7–25. http://dx.doi.org/10.5604/01.3001.0014.9264.
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Legal succession of property-related obligations in administrative enforcement proceedings is a key issue for the protection of the public interest. Coercive enforcement measures directed against the obliged entity, in accordance with the content of the enforceable title, serve the purpose of compulsory performance of the obligation. A change or transformation of the addressee of an obligation while maintaining the identity of the enforcement case and the content of the enforcement relationship determines the legal situation of the parties to the enforcement proceedings, i.e. the obliged entity, its successor, the public-law creditor, the enforcement authorities and other participants to the proceedings. The property-related nature of the obligation implies the consequences of the enforcement transformation in a specific way, i.e. both at the procedural and substantive-law levels, leading to a joint and several liability of the obliged parties and their co-participation in enforcement proceedings. The statutory regulation laid down in Article 28a of the Act on Enforcement Proceedings in Administration is not sufficient, therefore, legal scholars’ writings, court rulings and practice play an important role this matter.
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Strąk, Katarzyna. "On Carrier Sanctions – A Voice from Poland. The Liability of Carriers in the Jurisprudence of Administrative Courts." Studia Europejskie - Studies in European Affairs 26, no. 1 (April 29, 2022): 63–81. http://dx.doi.org/10.33067/se.1.2022.4.
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This article analyses carrier sanctions in light of Poland’s membership of the European Union and its obligation to protect the EU’s external borders. It offers an in-depth analysis of the scope of the carriers’ obligations with regard to bringing third-country nationals to the Eastern external border of the European Union and explores ways how these obligations should be fulfi lled correctly so that carriers are not obliged to pay administrative fi nes of as much as 3000-5000 euro per person. The research is based on an extensive review of the jurisprudence of Polish administrative courts and takes into account the specifi city of this jurisprudence.
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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.
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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
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Staša, Josef. "Režimy správního práva." AUC IURIDICA 67, no. 4 (December 7, 2021): 61–76. http://dx.doi.org/10.14712/23366478.2021.38.
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The administrative law regime means a typical legal construction, which expresses the way of connecting an administrative law norm with this norm anticipated administrative law relationship through a certain legally significant fact. From the point of view of public administration addressees, it is appropriate to differ regimes of granting rights and regimes of imposing obligations primarily. Many regimes have a superstructure (secondary) nature, they assume the earlier existence of other (primary) rights and obligations. In addition to unilateral regimes, there are also bilateral or multilateral regimes of administrative law, which are an expression of cooperation in connection with the performance of public administration. From the point of view of public administration bodies, it is possible to distinguish several (administrative) regimes of exercise of their competence (powers). A kind of complement is the regimes that determine the boundaries of administrative regulation (between public law and civil law; between national law and European law). The application of some regimes or their combination typically results in the general administrative law concepts (= the tangles of administrative law norms cemented by the need and effort to solve certain idealized situations, deprived of their specific content). The research of administrative law regimes may perhaps contribute to a more plastic and systematic doctrinal characterization of material administrative law.
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Yosifova, Yoana. "Administrative rights and obligations of the patient." Law Journal of New Bulgarian University 18, no. 1 (July 6, 2022): 68–81. http://dx.doi.org/10.33919/ljnbu.22.1.7.
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The medical administrative law is a field in the administrative property law – a special field, and regulates the public relations in the healthcare system in relation to: the activity of hospitals and similar medical bodies for hospitalization, diagnosis practices and treatment of patients with different conditions, the medical activities regarding the out-of-hospital emergency cases - consultation and treatment by practitioners competent in all fields of medicine, specialized doctors and surgeons as well as the dentists’ general and specialized practice, the relations between medical professionals and patients. The article displays the rights and duties of the patients. The analysis also considers the violation of improper exercise and implementation of various health rights and obligations that are related to administrative liability.
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Liu, Qin, and Fan Liu. "Research on the Issue of Administrative Agreement." International Journal of Education and Humanities 4, no. 3 (September 20, 2022): 83–88. http://dx.doi.org/10.54097/ijeh.v4i3.1677.
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The system of administrative agreement is one of the important means of contemporary public administration. It is the integration of administrative power and contract spirt. The difference between administrative agreement and other administrative means is that the state can make the public administration objectives more specific in the form of administrative agreement, and tend to be legal, and stipulate the specific rights and obligations of both parties in the form of contract. The advantage of administrative agreement lies in the integration of right elements and contract spirit. Firstly, administrative agreement is an agreement reached by administrative organ and administrative counterpart through reasonable discussion; secondly, as the parties to the agreement, the administrative subject still maintains its original credibility to ensure the realization of its administrative purpose. Through the protection of the administrative agreement system, it is helpful to clarify the rights and obligations of both parties to the agreement, ensure the realization of the administrative objectives, and solve the problems. Based on the analysis of the problems existing in the current administrative agreement system, this paper proposes to standardize the scope of administrative agreement by administrative procedure, clarify the scope of administrative agreement and civil agreement by judicial interpretation, and restrict the exercise of priority, hoping to realize the value orientation of administrative agreement and protect the interests of the people through the above measures.
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Radwanowicz-Wanczewska, Joanna, and Nicola Fortunato. "Non-ruling forms of activity of public administration in administrative enforcement proceedings." Białostockie Studia Prawnicze 26, no. 5 (December 1, 2021): 229–42. http://dx.doi.org/10.15290/bsp.2021.26.05.14.
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Abstract The article contains an analysis of the issues related to the application of non-ruling forms of activity of public administration in the performance of public law obligations through administrative enforcement proceedings. In principle, as part of such proceedings, public law obligations, understood as orders or prohibitions within the area of administrative law and other branches of law applied by administrative authorities (tax law, financial law, labor law), are carried out. Non-ruling forms of activity play a major role in administrative enforcement proceedings. The implementation of an enforcement measure may be related to authorized entities taking not only ruling, but also non-ruling actions. In order to apply an enforcement measure (which constitutes an institutionalized form of administrative compulsion), an administrative authority, on occasion, has to take non-ruling activities. Considering, primarily, the significant severity of the compulsion measures that may be applied towards the party obliged under enforcement proceedings, this proceedings should be carried out with respect for the values of a democratic state and with due care for the good of an individual.
Dissertations / Theses on the topic "Administrative obligations"
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Le, Brun Antoine. "Les décisions créatrices de droits." Electronic Thesis or Diss., Rennes 1, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226610.
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Par une étude d’ensemble de la jurisprudence, de la législation et de la doctrine, cette thèse a pour objet de proposer une définition renouvelée de la notion de décision créatrice de droits tout en procédant à l’analyse critique du régime juridique applicable à cette catégorie d’actes administratifs.Le travail de définition a été mené sous un angle à la fois fonctionnel, tenant au régime de sortie de vigueur, et conceptuel, tenant aux effets des décisions créatrices de droits. Du point de vue de la fonction, il est apparu que le périmètre de la notion étudiée était plus large que celui traditionnellement retenu. La catégorie des décisions créatrices de droits regroupe ainsi l’ensemble des décisions administratives individuelles dont le retrait ou l’abrogation ne sauraient être décidés de manière discrétionnaire par l’administration. Elle s'oppose ainsi à la catégorie des actes non créateurs de droits dont l'abrogation peut intervenir pour tout motif. Du point de vue des effets, les décisions créatrices de droits ont de surcroît pour caractéristique d’être, en principe, la source de droits publics subjectifs et d’obligations administratives. La mise en place d’un régime de sortie de vigueur protecteur est ainsi corrélée avec la possible identification d’un droit au sens conceptuel du terme. Cette nouvelle conception des décisions créatrices de droits ouvre la voie à une analyse renouvelée des règles qui gouvernent leur adoption, leur exécution et leur révocation. Une attention particulière est ainsi portée sur les garanties qui permettent au bénéficiaire de la décision de jouir paisiblement des droits subjectifs et avantages dont il est titulaire, ainsi que sur les mécanismes anciens ou contemporains qui encadrent l’exécution par l’administration de ses obligationsThrough a comprehensive study of the case law, legislation and legal literature, this thesis seeks to propose a renewed definition of the notion of decisions creating rights. In doing so, it critically analyses the legal regime applicable to this category of administrative acts. The definitional work has been carried out from both a functional perspective, relating to the revocation regime, and a conceptual perspective, relating to the effects of decisions creating rights. From a functional point of view, it appeared that the scope of the concept under study was broader than the one that is traditionally used. The category of decisions creating rights thus includes the entirety of individual administrative decisions whose withdrawal or repeal cannot be decided on a discretionary basis by the administration. As regards the effects of decisions creating rights, their main characteristic is that they are, in principle, the source of subjective public rights and administrative obligations. The establishment of a protective revocation regime is thus correlated with the potential identification of a right in a conceptual sense. This new conception of decisions creating rights opens the way to a renewed analysis of the rules governing their adoption, enforcement and revocation. Particular attention is thus paid to the guarantees which allow the beneficiary of the decision to peacefully enjoy the subjective rights and advantages of which he or she is the holder. Furthermore, emphasis is also placed on the various mechanisms which govern the execution of the administration’s obligations
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Cornu, Julie. "Droit au procès équitable et autorité administrative." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020068/document.
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Principe trouvant une expression solennelle à l’article 6 C.E.D.H., le droit au procès équitable irradie aujourd’hui l’ensemble de notre droit interne. Dans un contexte de subjectivisation du droit, le droit administratif n’échappe pas à cette « irrésistible extension du contentieux du procès équitable » (Mme KOERING-JOULIN). Cette assertion trouve une manifestation éclatante quant aux pouvoirs de sanctions et de règlement des différends reconnus aux autorités administratives. La définition européenne du champ d’application du droit au procès équitable, suivie par la Cour de cassation et adaptée par le Conseil d’État, permet, en effet, à l'article 6 précité de faire florès en ce domaine. Ainsi, en l’état actuel de la jurisprudence administrative, le moyen tiré de la violation de cette stipulation peut utilement être invoqué à l’encontre des autorités administratives indépendantes, tant dans le cadre de leur activité répressive que contentieuse. Depuis maintenant huit ans, le respect de cette garantie s’impose à la procédure d’établissement des sanctions fiscales. A suivre cette ligne jurisprudentielle, l’extension du droit au procès équitable à l’ensemble des autorités administratives répressives voire contentieuses pourrait être la voie de l’avenir. Une telle évolution n’est toutefois pas sans soulever certaines questions. La processualisation croissante de la répression administrative, sous l’effet du droit au procès équitable, n’est-elle pas une contradiction en soi ? Ne va-t-elle pas à rebours de l’objectif initialement poursuivi par l’externalisation de la sanction ? Plus fondamentalement, l’assujettissement de l’administration aux garanties spécifiques à la procédure juridictionnelle ne participe-t-il pas au rétablissement d’une certaine confusion entre l’administration et la juridiction ? N'y a-t-il pas là renaissance, sous une forme évidemment nouvelle, de la figure que l'on croyait révolue de l'administrateur-juge ?The right to a fair trial is enshrined in the article 6§1 of the European Convention on Human Rights and irradiates now all French law. In the context of the subjectivization of the law, administrative law is also subject to this "unstoppable rise of disputes in the name of the right to a fair trial" (Mrs. KOERING-JOULIN). This assertion is particularly true regarding the powers of sanction and the settlement of disputes granted to the administrative authorities. The European definition of the right to a fair trial applied by the Court of Cassation and adapted by the Council of State allows a wide application of this right. So, given the current state of the administrative case law, the right to a fair trial can be usefully claimed against independent administrative authorities as regard either their law enforcement activities or litigation practice. And the tax administration has also been compelled to respect this fundamental right for eight years now. In line with this settled jurisprudence, the extension of the right to a fair trial to all the administrative authorities may be the way of the future. But such an evolution raises a few questions. Isn't the increasing jurisdictionalization of the administration activities as a result of the right to a fair trial an inconsistency in itself? Doesn't it go against the primary goal of the outsourcing of the administrative penalties? More fundamentally, doesn't subjecting the administrative authorities to the specific principles of court procedures participate in reinstating some confusion between administration and jurisdiction? Isn’t it the rebirth, under a new form, of the administrator-judge we thought was long gone?
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Sehnalová, Vendula. "Administrativní povinnosti firem vyvolaných daňovým systémem." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193166.
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The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of accounting software are discussed.
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Antayhua, Florian Brenda Elizabeth. "Análisis de la regulación de la subsanación voluntaria como eximente de responsabilidad administrativa, y sus efectos en el principio de seguridad jurídica y la protección al medio ambiente, respecto a las actividades de la industria manufacturera, desde los años 2017 al 2019." Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656467.
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El presente estudio tiene por finalidad determinar de qué manera la regulación de la subsanación voluntaria como eximente de responsabilidad en la Ley N° 27444, Ley del Procedimiento Administrativo General ha afectado la seguridad jurídica y la protección al medio ambiente, respecto de las actividades de la industria manufacturera. De acuerdo a ello, en el presente estudio se expone de manera general la potestad sancionadora de la Administración Pública; definición y elementos de las infracciones administrativas; los eximentes de responsabilidad administrativa, la subsanación voluntaria como eximente de responsabilidad, las obligaciones ambientales aplicables a los titulares de la industria manufacturera, entre otros.
Asimismo, para determinar el efecto mencionado, se ha evaluado la normativa y las resoluciones emitidas por el Organismo de Evaluación y Fiscalización Ambiental (OEFA), en el sector industria manufacturera, desde el año 2017 al 2019. Verificándose una afectación negativa tanto a la seguridad jurídica como a la protección al medio ambiente, respecto de las actividades de la industria manufacturera.
Motivo por el cual, se recomienda la modificación de la Ley 27444, Ley del Procedimiento Administrativo General y el Reglamento de Supervisión del OEFA.The purpose of this study is to determine how the regulation of voluntary remedy as an exemption from responsibility in the Law 27444, Law of General Administrative Procedure has affected the legal security principle and the protection of the environment, regarding of the activities of the manufacturing industry. Therefore, this research exposes about the sanctioning power of the Public Administration; the definition and elements of administrative infractions; exemptions of administrative responsibility, the voluntary remedy as a responsibility exemption, the environmental obligations applicable to the holders of the manufacturing industry, and others. Also, to determine the aforementioned effect, the regulations and resolutions issued by the Organismo de Evaluación y Fiscalización Ambiental (OEFA), in the manufacturing industry sector from 2017 to 2019, have been evaluated in this study. Verifying a negative impact on both legal security principle and environmental protection, regarding of the activities of the manufacturing industry. Accordingly, it´s recommended the modification of the Law 27444, Law of General Administrative Procedure and the Supervision Regulation of the OEFA.
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Camguilhem, Benoit. "Recherche sur les fondements de la responsabilité sans faute en droit administratif." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020060.
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La question des fondements de la responsabilité a été l’une de celles qui a le plus intéressé la doctrine depuis l’abandon du principe de l’irresponsabilité des personnes publiques. Tantôt compris comme un principe général d’explication, tantôt comme une véritable règle juridique, le fondement de la responsabilité est un élément de justification. Afin de clarifier le discours visant à expliquer le mécanisme de responsabilité, le fondement juridique de la responsabilité doit être distingué des principes qui justifient l’existence de cette règle et des conditions parfois mises à l’application de celle-ci. Jurisprudence et doctrine ont fait du risque et du principe d’égalité devant les charges publiques les deux fondements de la responsabilité sans faute en droit administratif. Cette présentation classique est aujourd’hui dépassée du fait de la création par le Conseil d’Etat de régimes de responsabilité dans lesquels la faute n’est pas exigée et qui ne sont pas pour autant rattachables à ces fondements classiques. Il apparaît donc que la présentation classique de la responsabilité sans faute doit être abandonnée au bénéfice d’une présentation centrée sur la notion d’obligation. Les hypothèses de responsabilité dans lesquelles la condition de faute n’est pas exigée peuvent alors être classées en deux catégories. Celles dans lesquelles le fait générateur méconnaît une obligation préexistante sont constitutives de véritables régimes de responsabilité, et celles dans lesquelles le fait générateur ne méconnaît aucune obligation préexistante et qui ne sont alors qu’abusivement rattachées à la responsabilité. La responsabilité sans faute, qui n’est qu’une catégorie négative n’ayant aucune unité, n’a pas de fondements propres ce qui la distinguerait par nature d’autres hypothèses de responsabilitéCause of liability has been one of the most discussed questions since the principle of administrative irresponsibility was given up. Sometimes seen as a general principle of explanation, sometimes as a legal rule, cause of liability is an element of justification. In order to clarify the discourse on liability, cause of liability has to be distinguished from principles which justify the legal rule of liability. For doctrine and jurisprudence, the risk theory and the principle of public expenses equality are the two causes of liability. This presentation has to be renewed because of the creation by the Conseil d’Etat of cases of liability in which the proof of a fault is not compulsory but which do not relate to classical cases. A new presentation with two categories based on the notion of obligation should be preferred. When the event giving rise to the damage ignores a pre-existing obligation it is a true system of responsibility but when the event giving rise to the damage doesn’t ignores such an obligation it is a mechanism of guarantee and not a system of responsibility. “Liability without fault” is a negative category with no unity and no specific causes. Fault is only a condition of liability: liability with fault and liability without fault are not different in nature
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Volpellière, Yoan. "L'obligation de résultat de l'Administration." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTD037/document.
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L’obligation de résutat est une notion fondamentale du droit civil. Construite sur des bases doctrinales, son implantation en jurisprudence est une réalité. Ayant pour principale fonction de régir les relations entre un créancier et un débiteur, son utilisation a longtemps été l’exclusivité du droit privé. Pourtant son apparition en droit administratif a permis de considérer la personne publique comme débitrice. L’obligation de résultat de l’Administration, se divise en deux catégories : l’obligation légale et l’obligation contractuelle. C’est une notion juridique fondamentale, qui rappelle que la question de l’existence d’emprunts entre deux ordres juridiques distincts autonomes et a priori indépendant reste d’actualité. Indépendante de sa conceptualisation théorique, l’obligation de résultat est un instrument juridictionnel, dont le caractère normatif, a été forgé par la jurisprudence. Cette utilisation démontre des buts poursuivis par l’Administration pour répondre à différents objectifs de l’action publique. Ces finalités divergent, selon la qualification que l’on peut retenir de l’obligation. Le caractère contractuel, de l’obligation offre des effets restreints à la seule sphère du contrat. C’est un moyen juridique interessant permettant à l’Administration de poursuivre sa quête de performance. L’obligation légale possède unedimension singulière, tant elle s’impose à l’Administration et vient conférer aux créanciers de l’obligation de véritables droits. La tentation est grande de créer une hiérarchie entre ces différentes obligations, dont le résultat serait de confirmer une suprématie de l’obligation légale sur l’obligation contractuelle de résultat. D’autant plus, que l’obligation légale semble plus contraignante tant elle naît dans un rapport qui n’est pas consenti mais imposé à la personne publique. Cette démarche n’est pas possible tant la notion reste la même dans les deux hypothèses. La différence atttrait donc à ses conditions de formation. Le lien d’obligation reste identique engageant la responsabilité de la personne publique en cas d’inéxécution du résultat déterminéThe obligation of result is a fundamental concept of civil law. Built on doctrinal bases its position in law is areality. Whose main function is to regulate the relationship between a creditor and a debtor, its use has long been the exclusivity of private law. Yet its appearance in administrative law allowed to consider the public entity as debtor.The obligation of result of the Administration, is divided into two categories: the legal obligation and contractual obligation. This is a fundamental legal concept which states that "the question of the existence of two autonomous loans between separate legal orders and a priori independent of the debate on the existence of a certain unity of law, a jus universarum. Independent of its theoretical conceptualization, the obligation of result is a judicial instrument, the legislative character was forged by the courts. This demonstrates use of the aims pursued by the Administration to meet different objectives of public action. These goals differ depending on the qualifications that can be learned from the obligation.The contractual nature of the obligation has effects limited only to the sphere of contract. It's an interesting legal means allowing the Administration to continue its quest for performance. The legal obligation has a singular dimension, as it requires the Administration and comes confer creditors of the obligation genuine rights. The temptation to create a hierarchy between these obligations, the result would be to confirm the supremacy of a legal obligation on the contractual obligation of result. Especially, that the legal requirement appears more restrictive as it arises in a report that is not agreed but imposed on the public entity. This approach is not possible as the concept remains the same in both contexts. The difference therefore atttrait its training conditions. The obligation remains the same link engaging the responsibility of the public person in breach of the determined result
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Grabias, Fanny. "La tolérance administrative." Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0301.
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Alors que la tolérance administrative a longtemps été caractérisée par sa précarité absolue vis-à-vis de ceux qui en bénéficient, l’administration pouvant décider de revenir brutalement à une application des règles de droit, l’évolution récente du droit positif remet en cause cette conception traditionnelle. La Cour européenne des droits de l’homme juge en effet que la tolérance administrative d’une construction irrégulière sur un terrain public permet de reconnaître à son bénéficiaire un droit au respect de ses biens. Cette césure entre droit français et droit européen invite à une étude du phénomène. Elle invite d’abord à en proposer une définition. A cet égard, la tolérance administrative désigne juridiquement le fait, pour une autorité administrative, de s’abstenir volontairement et illégalement d’utiliser les moyens dont elle dispose pour sanctionner une illégalité commise par un administré. Cette définition permet de faire le départ entre la tolérance et de nombreuses notions avec lesquelles elle est parfois confondue. Elle invite ensuite à en proposer un régime juridique orienté sur la protection des bénéficiaires de tolérance. Fondé sur le nécessaire respect de la confiance légitime créée par certaines tolérances, ce régime général permettrait notamment d’empêcher que l’administration revienne brutalement sur son comportementFor quite some time, the administrative tolerance was characterized by a precarious situation for those who beneficiate from it. The Administration could indeed abruptly decide to operate a strict return to lawfullness. Nowadays, this traditional conception is being questionned by the recent evolution of positive law. Regarding an irregular construction on public land, The European Court of Human Rights ruled in favor of the administrative tolerance's beneficiary, acknowledging his right to have his property respected. The caesura existing between French and European law is worthy of further study. First of all, rises the necessity of a definition. Thereupon, the legal notion of administrative tolerance refers to the fact, for an administrative authority, to willingly and illegaly abstain from using the means in its power to sanction the irregularity perpetrated by an administered. The notion of administrative tolerance is often mixed up with others, hence the need for a definition as a starting point. The next step would then be to suggest a legal regime, oriented towards the beneficiaries of the tolerance. Based on the idea that the legitimate trust emanating from some tolerances must be respected, such a regime would notably prevent the Administration from revising its position
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Noguellou, Rozen. "La transmission des obligations en droit administratif /." Paris : LGDJ, 2004. http://www.gbv.de/dms/sbb-berlin/478452179.pdf.
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Noguellou, Rozen. "La transmission des obligations en droit administratif." Paris 2, 2002. http://www.theses.fr/2002PA020047.
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Beddiar, Nadia. "Le mineur délinquant face au service public pénitentiaire." Thesis, Lille 2, 2011. http://www.theses.fr/2011LIL20017/document.
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L'administration pénitentiaire française connaît, depuis plusieurs années, d'importantes mutations vis-à-vis de ses missions, qui tendent vers une externalisation et de son personnel. l'amélioration de la réinsertion des détenus est devenue un impératif majeur, surtout en ce qui concerne les mineurs incarcérés, en vue de réduire les risques de récidive. il s'agit d'expliquer et de qualifier ces changements correspondants à un besoins d'adaptation de cette administration envers l'évolution de la population carcérale, tout en améliorant ses relations avec les autres organismes publics (le ministère de l'education nationale notamment) afin de confirmer la politique de décloisonnement et de partenariat, suivie par l'administration pénitentiaire. cette étude tentera également de dresser un premier bilan concernant les efforts fournis par cette administration publique dans le cadre particulier des établissements pénitentiaires pour mineursThe correctional institution is experiencing a profound process of modernization under the influence of European and constitutional law, which tends to assign to it all the characteristics of a public service and significantly adds to the law of enforcement of sentences.This normative development, under the control of an administrative judge, has introduced the basis of a genuine legal status for minors as coerced users of this public service. Efforts carried out by the penitentiary administration in the aim of establishing detention rules that apply and are adjusted to the different categories of prison population, and particularly to minors, are changing the traditional/classic conception of the prison‟s missions.The specificity of detention rules, as confirmed by the creation of detention facilities for minors and the search for a legal status for the minor inmate, is endorsed by the opening up of the penitentiary administration and the building of partnerships with other institutional actors.The mobilization of new resources constitutes a fundamental axe in the preparation of the social rehabilitation of minors, in their own best interest and benefit. The issues around the correctional framing in the objective to define the administrative status of the minor inmate lead to double angled analysis: the fixing of the foundations of prison law applicable to minors, and the application of this law which illustrates the need for an adaptation of the penitentiary action when it comes to minors
Books on the topic "Administrative obligations"
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Noguellou, Rozen. La transmission des obligations en droit administratif. Paris: L.G.D.J., 2004.
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Taggart, Michael. Internationalisation of administrative law. [Toronto: Faculty of Law, University of Toronto], 2001.
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Taggart, Michael. Internationalisation of administrative law. [Toronto: Faculty of Law, University of Toronto], 2001.
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editor, Zahrah Muḥammad al-Mursī, ed. al-Maṣādir al-irādīyah lil-iltizām fī al-qānūn al-ʻUmānī: Al-ʻaqd, al-irādah al-munfaridah. al-Imārāt al-ʻArabīyah al-Muttaḥidah: Dār al-Kitāb al-Jāmiʻī, 2019.
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Xing zheng zhu ti yi wu ji ben wen ti yan jiu: Fundamental Issue of the Obligations of Administrative Subjects. Beijing Shi: Fa lü chu ban she, 2012.
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Antoniazzi, Sandra. Obbligazioni pubbliche e giurisdizione amministrativa. Torino: G. Giappichelli, 2010.
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Cruz, Oscar V. Administrative process for dispensation from clerical obligations and dismissal from the clerical state. Manila, Philippines: CBCP Communications Development Foundation, Inc., 2013.
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(School), Ius Commune, ed. The Costanzo obligation: The obligations of national administrative authorities in the case of incompatibility between National law and European law. [Cambridge: Intersentia, 2011.
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Karam-Boustany, Lara. L'action en responsabilité extra-contractuelle devant le juge administratif. Paris: LGDJ. Librairie générale de droit et de jurisprudence, 2007.
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Meysen, Thomas. Die Haftung aus Verwaltungsrechtsverhältnis: Zugleich ein Beitrag zur Figur des "verwaltungsrechtlichen Schuldverhältnisses". Berlin: Duncker & Humblot, 2000.
Find full textBook chapters on the topic "Administrative obligations"
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Palander, Jaana. "Recognizing Insecurities of Family Members Abroad: Human Rights Balancing in European and Finnish Case Law." In IMISCOE Research Series, 43–60. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-24974-7_3.
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AbstractThe emerging literature on the difficulties of family reunification for people receiving international protection has pointed out the hardship and insecurity faced by family members left behind. This chapter investigates whether human rights law protects the interests of these family members outside the receiving country and how their difficulties are recognized in administrative and legal practice at both the international and national level. Though states are usually not responsible for protecting people outside their territory, extraterritorial human rights obligations do exist in some contexts. In this chapter, I explore theoretically how the general legal principle of extraterritoriality affects the adjudication of courts and how legal theory could be used to support the better protection of family members abroad. I analyse the relevant European Court of Human Rights case law as well as family reunification cases from the Helsinki Administrative Court and the Finnish Supreme Administrative Court. My analysis of the case law reveals that the insecurities of family members abroad are referred to by the courts and therefore legally relevant, but often fail to gain significant weight in the balancing of interests.
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Reichel, Jane. "Allocation of Regulatory Responsibilities: Who Will Balance Individual Rights, the Public Interest and Biobank Research Under the GDPR?" In GDPR and Biobanking, 421–34. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-49388-2_23.
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AbstractIn this chapter, an analysis is undertaken of the division of legislative power in the space created by the GDPR, regarding the balancing of individual rights, the public interest and biobank research. The legislative competences of the EU, international obligations within bioethics, and the regulatory space left for Member States are all examined. The conclusion of the chapter is that in spite of the aim of the GDPR to further legal harmonisation, it is more likely that unity will be brought about through administrative cooperation and soft law tools.
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Lynch, Gordon. "‘Providing for Children… Deprived of a Normal Home Life’: The Curtis Report and the Post-war Policy Landscape of Children’s Out-of-Home Care." In UK Child Migration to Australia, 1945-1970, 91–130. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69728-0_4.
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AbstractThis chapter examines how child-care policy in Britain in the early post-war period was shaped by the publication of the 1946 Curtis report, whose recommendations were substantially implemented in the 1948 Children Act. The chapter considers both the report’s position on the administrative restructuring of children’s care and its importance in articulating standards of good practice in child-care based on broad concepts from child psychology. The report’s recommendations specifically for child migration are discussed as well as the different ways in which voluntary societies involved in this work engaged with the Curtis Committee on this issue. Whilst strengthening controls over child migration to a limited extent, the subsequent 1948 Children Act introduced separate obligations for the emigration of children from the care of local authorities compared to voluntary societies, thus creating a two-tier administrative system that was to have significant consequences for many child migrants.
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Szymalak, James N. "The Obligation to Accommodate." In Expanding Public Employee Religious Accommodation and Its Threat to Administrative Legitimacy, 21–40. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97831-4_2.
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Szymalak, James N. "Challenges of an Expanded Obligation." In Expanding Public Employee Religious Accommodation and Its Threat to Administrative Legitimacy, 117–49. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97831-4_6.
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Gorgerino, Francesco. "Legal Basis and Regulatory Applications of the Once-Only Principle: The Italian Case." In The Once-Only Principle, 104–25. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79851-2_6.
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AbstractThis study presents how the OOP is related to the constitutional and institutional principles concerning the good performance and impartiality of public authorities and the protection of citizens’ rights against the action of public administration, with special regard to the Italian regulatory framework. The national path towards the implementation of the principle is examined, starting from the obligation of the use of self-certifications in place of certificates and the automatic acquisition of data and documents in administrative procedures down to the digitalization of administrations and the interoperability of public databases. A specific paragraph is devoted to the OOP in public procurement, as crucial for development of the European digital single market.
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Wąsowski, Krzysztof. "The Obligations of Public Entities." In Cybersecurity in Poland, 331–45. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78551-2_20.
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AbstractThe author presents the structure and principles which the Polish legislature imposes on public entities in the field of cybersecurity. The analysed regulations cover government authorities, state control authorities, law enforcement authorities, courts (both common and special), local government units and their associations (including metropolitan unions), budgetary units and Budget establishments, executive agencies, budgetary institutions, the Social Insurance Institution (ZUS) and managed funds, the Agricultural Social Insurance Fund (KRUS) and the funds managed by its President, the National Health Found, public universities, and the Polish Academy of Sciences. In addition to these public finance entities, special cybersecurity obligations have been imposed on research institutes, the National Bank of Poland, Bank Gospodarstwa Krajowego (BGK), Office of Technical Inspection (UDT), the Polish Air Navigation Services Agency (PENSA), Polish Centre for Accreditation (PCA), the National Fund for Environmental Protection and Water Management (NFEP&WM) and the provincial funds, as well as municipal companies. Despite differences in the form of activity (including possession or absence of legal personality), it is commonly agreed that the analysed regulations treat public entities as public administration authorities, at least in the functional sense, as evidenced by the indication that the obligations of public entities should be carried out within the framework of public tasks.
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von Knobloch, Hans-Heinrich. "The Federal Administration of Interior Affairs." In Public Administration in Germany, 81–90. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_6.
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AbstractAccording to the Basic Law, the Länder are in principle responsible for public administration, regardless of whether state or federal law is being enforced.The Basic Law has set a narrow framework for the federal administration. The obligations and options of the federal administration are defined in full. However, superior federal authorities responsible for the entire federal territory may be established by law passed with the consent of the Bundesrat for matters for which the Federation has the power to legislate. Intermediate and lower authorities may also be established if urgently needed. The chapter demonstrates this setting by the prominent example of the Federal Ministry of the Interior , Building and Community (BMI).
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Musayev, A. F., and M. Kh Gazanfarli. "Fuzzy Modeling of the Relationship Between Tax Administration Efficiency and Tax Obligations Fulfillment." In 11th International Conference on Theory and Application of Soft Computing, Computing with Words and Perceptions and Artificial Intelligence - ICSCCW-2021, 278–85. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-92127-9_39.
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"Enforcing members’ obligations." In Constitutional & Administrative Law, 666–78. Routledge-Cavendish, 2002. http://dx.doi.org/10.4324/9781843144755-125.
Full textConference papers on the topic "Administrative obligations"
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Dubrovenski, Vladislav, Md Nazmul Karim, Erzhuo Chen, and Dianxiang Xu. "Dynamic Access Control with Administrative Obligations: A Case Study." In 2023 IEEE 23rd International Conference on Software Quality, Reliability, and Security Companion (QRS-C). IEEE, 2023. http://dx.doi.org/10.1109/qrs-c60940.2023.00071.
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Jovanović, Zoran. "ELEKTRONSKO UPRAVNO POSTUPANjE U REPUBLICI SRBIJI." In XIX majsko savetovanje. University of Kragujevac, Faculty of Law, 2023. http://dx.doi.org/10.46793/xixmajsko.741j.
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Electronic administrative procedures, in addition to digital infrastructure, represent the second basic element of electronic administration in Serbia. The fast pace of life and the constant needs of the economy make the work of administrative organizations more efficient and faster, and their services with better accessibility. Therefore, the provision of public services electronically appears as a necessity of modern society and the legal system. Electronic administrative procedure, according to the Law on electronic administration, is defined as any procedure in administrative matters by electronic means and includes: establishment of electronic administrative procedure of authorities, conditions for obtaining and transfer of data and documents, authentication and authorization of users, obligations of authorities in communication between authorities and users in electronic administrative proceedings. The issue of electronic submission, its reception, as well as electronic submission, has also been regulated. It is the author's intention to analyze this important segment of the Law in the paper and point out that, in addition to providing electronic services, administrative organizations must enable digital communication with citizens, business entities and other domestic and foreign organizations. Finally, there is a need to create opportunities for electronic fulfillment of the public duties of all the mentioned subjects.
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Herawati, Hetti, Senny Lusiana, and Roni Tabroni. "The Effectiveness Of The Socialization Strategy of Taxation Regulation in Establishing Taxpayer's Objectives in Tax Rights And Obligations." In International Conference on Administrative Science (ICAS 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icas-17.2017.24.
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Ksendzov, Yuriy Yurievich. "Problems of Administrative-legal and Criminal-legal Impact on Debtors for Alimony Obligations." In АКТУАЛЬНЫЕ ВОПРОСЫ РАЗВИТИЯ ГОСУДАРСТВЕННОСТИ И ПУБЛИЧНОГО ПРАВА. Санкт-Петербург: Санкт-Петербургский институт (филиал) ВГУЮ (РПА Минюста России), 2021. http://dx.doi.org/10.47645/9785604572849_149.
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Andreeva, Andriyana, and Vladimir Danev. "OFFENCES BY HIGHER EDUCATION TRAINEES." In 15 YEARS OF ADMINISTRATIVE JUSTICE IN BULGARIA - PROBLEMS AND PERSPECTIVES. University publishing house "Science and Economics", University of Economics - Varna, 2022. http://dx.doi.org/10.36997/ppdd2022.96.
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This paper examines the specifics of students' failure to comply with obligations set for them in HEI regulations in the field of higher education, hereafter referred to for brevity as misconduct, based on our domestic legislation and, as a priority, the Higher Education Act. The current normative analysis examines the offences and their features, the possibility of realizing the student's responsibility in view of the specifics of educational activity in higher education institutions. In conclusion, conclusions and proposals with theoretical and practical orientation are formulated.
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Nikolić, Mladen. "Prinudna likvidacija društva sa ograničenom odgovornošću i odgovornost članova za obaveze društva (sa osvrtom na izvršni postupak)." In Onlajn konferencija pravnika u privredi Republike Srbije. Udruženje pravnika u privredi Srbije, 2023. http://dx.doi.org/10.55836/zbornik_pip_2102a.
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This paper presents the basic characteristics of a limited liability company and briefly analyses compulsory liquidation of this form of business entity and the consequences of the liquidation. It particularly depicts the provisions of The Companies Act which regulate company members’ liabilty for limited liability company’s obligations and gives a critical analysis of the legal order that all previously suspended court and administrative proceedings continue against a company member. Furthermore, the author claims that enforcement procedures against a limited liability company as an enforcement debtor cannot continue against a company member by default, unless there is a document regulated by the Article 48 of The Law on Enforcement and Security Interest, which proves the transfer of the obligation under the executive title or the authentic document from the company as an enforcement debtor to a company member.
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Klarić, Mirko. "„SMART CITY” CONCEPT AS A POSSIBLE ANSWER TO NEW CHALLENGES IN POST-COVID ERA." In The recovery of the EU and strengthening the ability to respond to new challenges – legal and economic aspects. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2022. http://dx.doi.org/10.25234/eclic/22442.
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The “Smart City” concept and “smart digitalization” represent implementation of information and communication technologies in local government units. This is a new approach to local governance in managing various local government services and delivery of goods. Local government represents a form of political and administrative territorial organization, with specific local tasks and services regarding the local community. It has a separate jurisdiction and specific autonomy and functions mostly independently of the central government administration. Different administrative and political systems have different models of local government organization. The position of local government units depends on the degree of centralization present in the political system. Local government organization and public authorities are focused on delivery of goods and maintaining various public services for the local community, and their services usually have a local character. Their radius of influence is territorially limited in local units and social communities connected with these units. Services and tasks provided from local government units are specific because they usually influence daily life and quality of living in the local community. The concept of “Smart City” and implementation of “smart digitalization” in managing local public tasks and delivery of local services and goods can improve local governance and help in establishing an efficient model of local government administration. In this paper a comparative and deductive approach is used to explain main elements of the “Smart City” concept and their application to local government tasks and obligations. Second, it uses a synthetic approach to explore how implementation of “smart digitalization” and the “Smart City” concept can be used as an efficient tool for social, economic, and political challenges in the post-Covid era.
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Wicaksono, Muhammad Bagus Adi, I. Gusti Ayu Ketut Rachmi Handayani, and Lego Karjoko. "Making the Administrative Law Enforcement in Indonesia Effective as an Effort to Prevent Violations Reclamation and Post-Mining Obligations (Study in East Kalimantan Province)." In International Conference on Environmental and Energy Policy (ICEEP 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211014.033.
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Georgieva, Marina. "UML USE CASE MODEL OF GEODETIC ACTIVITIES IN RELATION TO THE ACT ON THE BLACK SEA COAST SPATIAL DEVELOPMENT IN BULGARIA." In 23rd SGEM International Multidisciplinary Scientific GeoConference 2023. STEF92 Technology, 2023. http://dx.doi.org/10.5593/sgem2023/2.1/s09.34.
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According to the Bulgarian legislation, the boundaries of the specialized objects of the Black Sea coast - sea beaches, coastal and coastal protection systems and facilities, coastal lakes, lagoons, limanas and wetlands, as well as sand dunes are determined by direct geodetic measurements and are reflected in the cadastral map and the property register, i.e. specialized maps and a specialized register shall be drawn up in accordance with a by-law (ordinance) on the conditions and procedure for the commissioning, creation and maintenance of the latter. The aim of this paper is to present the UML Use Case Model in order to standardize the geodetic activities in the production of specialized maps, register and information system of the above mentioned specialized objects of the Black Sea coast. The created UML Use Case Model contains the necessary Use Case diagrams that: align the definitions and ways of delimitation; the obligations of the administrative bodies to perform actions and to provide information and data; the content, creation and acceptance of the specialized maps and registers; the procedures and conditions for maintaining and updating the specialized maps and registers in a current state and for providing services from them.
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Botnari, Nadejda, and Mariana Pruteanu. "Riscurile financiare în domeniul relațiilor bugetare și fiscale: aspecte doctrinare – metodologice și tipologia lor." In International Scientific-Practical Conference "Economic growth in the conditions of globalization". National Institute for Economic Research, 2023. http://dx.doi.org/10.36004/nier.cecg.iii.2023.17.23.
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The author, analyzing the institutional and doctrinal aspects of the budgetary - fiscal sector as one of the central areas of the financial component of the national economy, which constitutes both a source of financial risks – the risks of the financial security of the state, as well as the area of manifestation of internal and external risks, aims to formulate the methodological content of the concept of financial risks in the field of budgetary and fiscal relations, as well as to examine the diversity of types and forms of their appearance and manifestation. The methodological basis of the study is the general methods of scientific research (analysis, synthesis, induction, deduction) as well as the specific methods of scientific knowledge (division and decomposition of results, grouping, comparison according to a predetermined level and special comparisons). As a result of the study, we can define the financial risks in the field of budgetary and fiscal relations as an economic-financial category that expresses the probability of the appearance of factors (events, acts, etc.) that can determine the deviation of the actual values of the budgetary and fiscal indicators from the planned ones, as well as the non-execution or improper execution of the budget and fiscal procedures established in the budget process. The article highlights the criteria for classifying the risks in the field of budgetary and fiscal relations and determines them according to the essential characteristics of this field (the risks of the budgetary-fiscal system and the risks of the budgetary process), the legal nature of the relations within this field (risks of property relations and risks of administrative and managerial relations), the legal form of the relations within this field (the risks of payment obligations and the risks of fiscal obligations), the form of manifestation (quantitative, measured in monetary units, and qualitative, expressed in the violation of budget procedures), the degree of complexity (explicit, implicit).
Reports on the topic "Administrative obligations"
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Rossin-Slater, Maya, and Miriam Wüst. Parental Responses to Child Support Obligations: Evidence from Administrative Data. Cambridge, MA: National Bureau of Economic Research, May 2016. http://dx.doi.org/10.3386/w22227.
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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, August 2021. http://dx.doi.org/10.18235/0003505.
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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.
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Díaz de Astarloa, Bernardo, and Ezequiel Tacsir. Cluster Initiatives and Economic Resilience: Evidence from a Technology Cluster in Argentina. Inter-American Development Bank, December 2022. http://dx.doi.org/10.18235/0004594.
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In this paper, we study the role of a cluster initiative in fostering economic resilience among firms in a local technology cluster in Argentina. We focus on two aggregate shocks that hit the Argentine economy, including first wave of the COVID-19 pandemic. Our analysis is based on interviews with authorities and members of the cluster initiative, local firms, and policy makers, as well as on firm-level administrative tax records. We find that the cluster organization provides members with resources that could foster resilience, including access to specialized human capital, information on business opportunities, and assistance in applying for government support programs. However, while members of the cluster organization appear to be more resilient than non-members, even within the same regional cluster, after conditioning on firm characteristics we find little evidence of a positive association between belonging to the cluster organization and economic resilience. Members of the cluster organization are neither less likely to exit nor adapt by switching their main economic activity and did not show statistically significantly higher revenue growth than nonmembers. Member firms do appear to have been more able than non-members to keep up with tax obligations during the first wave of the COVID-19 pandemic.
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Staples, Brian Rankin. Capacity Building-Implementation and Administration of Free Trade Agreements: Service-Investment Provisions. Inter-American Development Bank, January 2012. http://dx.doi.org/10.18235/0008415.
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This paper draws on the experience of Mexico in the North American Free Trade Agreement (NAFTA) and on the experiences of four Latin American countries in the implementation of their services and investment obligations in their FTAs with the United States: Chile (United States-Chile FTA), Costa Rica and El Salvador (Dominican Republic-Central America-United States FTA, or CAFTA-DR), and Peru (United States-Peru Trade Promotion Agreement, or PTPA), referred to herein as the "other" or "new" FTAs. The paper highlights the provisions of these agreements (investment, cross-border trade in services, financial services, and telecommunications), and then discusses the processes and results of their implementation, as well as the domestic political constraints.
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Robert, Maryse. Capacity Building for the Implementation and Administration of Free Trade Agreements: Implementing Service and Investment Provisions. Inter-American Development Bank, September 2011. http://dx.doi.org/10.18235/0008418.
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This paper draws on the experience of Mexico in the North American Free Trade Agreement (NAFTA) and on the experiences of four Latin American countries in the implementation of their services and investment obligations in their FTAs with the United States: Chile (United States-Chile FTA), Costa Rica and El Salvador (Dominican Republic-Central America-United States FTA, or CAFTA-DR), and Peru (United States-Peru Trade Promotion Agreement, or PTPA). The paper highlights the provisions of these agreements (investment, cross-border trade in services, financial services, and telecommunications), and then discusses the processes and results of their implementation, as well as the domestic political constraints.
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Colón-Muñiz, Anaida, Magaly Lavadenz, and Elvira Armas. The California English Learner Roadmap Toolkit for Institutes of Higher Education (IHEs): (Re)Designing Educator Preparation Focused on Equity for English Learner/Multilingual Students. Center for Equity for English Learners, October 2022. http://dx.doi.org/10.15365/ceel.ihes2022.
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The California English Learner Roadmap Toolkit for Institutes of Higher Education was developed to address the education of English Learner and Multilingual students in California’s current university credentialing programs for teacher education, counseling, and educational administration/leadership. The purpose of this Toolkit is to: (1) provide a context for California’s university and other professional credentialing programs’ obligation to engage in reflection and (re)design processes that prioritize preparation of candidates who are well-equipped to serve culturally and linguistically diverse students in preschool–12 settings; (2) delineate the process and results of an examination of the alignment between the standards for Teacher Education, School Counseling and Educational Administration/ Leadership Credential Programs and the California English Learner Roadmap; and (3) offer tools that can support the urgent need for a more precise alignment of the educator expectations and the CA English Learner Roadmap to meet the needs of California’s English Learner and Multilingual student population.
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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.018.
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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spent complying with their obligations. However, none of the conditions mentioned above – fairness, simplicity and credibility – is easy to meet. Hence, initial moves towards self-assessment were met in many countries with an increased focus on what type of deterrence measures would increase taxpayer compliance (Forest and Sheffrin 2002), following the prevalent theoretical approach of the time (Allingham and Sandmo 1972). By the late 1990s, the focus was shifting to the perceived fairness and complexity of the tax system, increasingly seen as both a direct and indirect obstacle to compliance (Slemrod and Venkatesh 2002; Forest and Sheffrin 2002; Eichfelder and Schorn 2012). Intuitively, a taxpayer who does not understand their tax obligations has a hard time complying with them, and might well decide not to try at all – especially if penalisation is seen as unlikely.
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Lewis, Dustin, Radhika Kapoor, and Naz Modirzadeh. Advancing Humanitarian Commitments in Connection with Countering Terrorism: Exploring a Foundational Reframing concerning the Security Council. Harvard Law School Program on International Law and Armed Conflict, December 2021. http://dx.doi.org/10.54813/uzav2714.
Full textAbstract:
The imperative to provide humanitarian and medical services on an urgent basis in armed conflicts is anchored in moral tenets, shared values, and international rules. States spend tens of billions of dollars each year to help implement humanitarian programs in conflicts across the world. Yet, in practice, counterterrorism objectives increasingly prevail over humanitarian concerns, often resulting in devastating effects for civilian populations in need of aid and protection in war. Not least, confusion and misapprehensions about the power and authority of States relative to the United Nations Security Council to set policy preferences and configure legal obligations contribute significantly to this trajectory. In this guide for States, we present a framework to reconfigure relations between these core commitments by assessing the counterterrorism architecture through the lens of impartial humanitarianism. We aim in particular to provide an evidence base and analytical frame for States to better grasp key legal and policy issues related to upholding respect for principled humanitarian action in connection with carrying out the Security Council’s counterterrorism decisions. We do so because the lack of knowledge regarding interpretation and implementation of counterterrorism resolutions matters for the coherence, integrity, and comprehensiveness of humanitarian policymaking and protection of the humanitarian imperative. In addition to analyzing foundational concerns and evaluating discernible behaviors and attitudes, we identify avenues that States may take to help achieve pro-humanitarian objectives. We also endeavor to help disseminate indications of, and catalyze, States’ legally relevant positions and practices on these issues. In section 1, we introduce the guide’s impetus, objectives, target audience, and structure. We also describe the methods that we relied on and articulate definitions for key terms. In section 2, we introduce key legal actors, sources of law, and the notion of international legal responsibility, as well as the relations between international and national law. Notably, Security Council resolutions require incorporation into national law in order to become effective and enforceable by internal administrative and judicial authorities. In section 3, we explain international legal rules relevant to advancing the humanitarian imperative and upholding respect for principled humanitarian action, and we sketch the corresponding roles of humanitarian policies, programs, and donor practices. International humanitarian law (IHL) seeks to ensure — for people who are not, or are no longer, actively participating in hostilities and whose needs are unmet — certain essential supplies, as well as medical care and attention for the wounded and sick. States have also developed and implemented a range of humanitarian policy frameworks to administer principled humanitarian action effectively. Further, States may rely on a number of channels to hold other international actors to account for safeguarding the humanitarian imperative. In section 4, we set out key theoretical and doctrinal elements related to accepting and carrying out the Security Council’s decisions. Decisions of the Security Council may contain (binding) obligations, (non-binding) recommendations, or a combination of the two. UN members are obliged to carry out the Council’s decisions. Member States retain considerable interpretive latitude to implement counterterrorism resolutions. With respect to advancing the humanitarian imperative, we argue that IHL should represent a legal floor for interpreting the Security Council’s decisions and recommendations. In section 5, we describe relevant conduct of the Security Council and States. Under the Resolution 1267 (1999), Resolution 1989 (2011), and Resolution 2253 (2015) line of resolutions, the Security Council has established targeted sanctions as counterterrorism measures. Under the Resolution 1373 (2001) line of resolutions, the Security Council has adopted quasi-“legislative” requirements for how States must counter terrorism in their national systems. Implementation of these sets of resolutions may adversely affect principled humanitarian action in several ways. Meanwhile, for its part, the Security Council has sought to restrict the margin of appreciation of States to determine how to implement these decisions. Yet international law does not demand that these resolutions be interpreted and implemented at the national level by elevating security rationales over policy preferences for principled humanitarian action. Indeed, not least where other fields of international law, such as IHL, may be implicated, States retain significant discretion to interpret and implement these counterterrorism decisions in a manner that advances the humanitarian imperative. States have espoused a range of views on the intersections between safeguarding principled humanitarian action and countering terrorism. Some voice robust support for such action in relation to counterterrorism contexts. A handful call for a “balancing” of the concerns. And some frame respect for the humanitarian imperative in terms of not contradicting counterterrorism objectives. In terms of measures, we identify five categories of potentially relevant national counterterrorism approaches: measures to prevent and suppress support to the people and entities involved in terrorist acts; actions to implement targeted sanctions; measures to prevent and suppress the financing of terrorism; measures to prohibit or restrict terrorism-related travel; and measures that criminalize or impede medical care. Further, through a number of “control dials” that we detect, States calibrate the functional relations between respect for principled humanitarian action and countering terrorism. The bulk of the identified counterterrorism measures and related “control dials” suggests that, to date, States have by and large not prioritized advancing respect for the humanitarian imperative at the national level. Finally, in section 6, we conclude by enumerating core questions that a State may answer to help formulate and instantiate its values, policy commitments, and legal positions to secure respect for principled humanitarian action in relation to counterterrorism contexts.
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Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, March 2023. http://dx.doi.org/10.19088/ictd.2023.011.
Full textAbstract:
Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchants country-wide and were able to correlate this with tax administrative data, i.e. the tax records of the interviewees held by the revenue authority. We also conducted focus group discussions with 15 merchants. We found that the great majority of payments are still made in cash. Larger, more knowledgeable and financially included merchants opt for MoMo Pay as opposed to standard mobile money, the latter being preferred by female and less educated and equipped merchants. At the start of the pandemic, in March 2020, for a period of 18 months, all fees on MoMo Pay transactions were waived to foster digital payments through the service. In September 2021, fees were then reintroduced. The waiver led to a significant rise in the use of MoMo Pay relative to cash. When the MoMo Pay fee was reintroduced, there was a significant shift back to cash from both MoMo Pay and standard mobile money services, even if the latter were not affected by the fee. Lastly, we measure whether the adoption of digital payments correlates with merchants’ tax perceptions and compliance behaviour. First, we show that merchants using MoMo Pay tend to disagree with the obligation of paying taxes in order to receive public services, a measure of fiscal reciprocity. Such negative correlation is probably due to the fee imposed on MoMo Pay. Furthermore, standard mobile money usage improves the perceived ease of complying with taxes, while that is not the case for MoMo Pay. Again, the fact that fees on MoMo Pay are not clearly identifiable in MoMo Pay statements complicates merchants’ reporting and reconciliation of their activity for tax purposes. When it comes to compliance behaviour with VAT, the adoption of digital payments by merchants only improves their reported VAT sales and inputs, and only in the short term, while final VAT liability does not change. This hints at perverse compensating strategies to avoid taxes. We recommend that the tax administration better understand the adoption patterns of digital payments and incentivise usage among less equipped categories of taxpayers. The tax administration would also benefit from getting access to mobile money data to better monitor and enforce merchants’ compliance.
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Gallien, Max, Umair Javed, and Vanessa van den Boogaard. Between God, the People, and the State: Citizen Conceptions of Zakat. Institute of Development Studies, May 2023. http://dx.doi.org/10.19088/ictd.2023.027.
Full textAbstract:
The global pool for zakat – one of the five pillars of Islam mandating an annual payment typically equivalent to 2.5 per cent of an individual’s productive wealth – is estimated to make up between USD 200 billion and 1 trillion. States have long sought to harness zakat for their own budgets – and legitimacy. To date, however, there has been no systematic empirical discussion of how citizens perceive and engage with state involvement in zakat and how they perceive state-run zakat funds. These perceptions and experiences are central to important questions of how we conceptualise fiscal transfers and the relationship between citizens and states: if it is legally treated as one, does zakat function like a tax? Do citizens engage with it differently? Does its formalisation strengthen or undermine the social norms in which it is embedded? This paper provides, to the best of our knowledge, the first comparative analysis of how citizens in Muslim-majority countries conceptualise zakat, attempting to situate it between religion, charity, and the state. We do so in the context of three lower middle-income countries (LMICs) – Morocco, Pakistan, and Egypt – representing variation in state involvement in zakat, relying on nationally representative surveys covering 5,484 respondents, of whom 2,648 reported that they had paid zakat in the preceding 12 months. Despite heterogeneity in state practice across the three countries, and in contrast to our expectations, we find commonalities in how citizens perceive zakat. Across our cases, citizens understand zakat as existing beyond the state, even where the state is involved in zakat administration and enforcement. Rather than viewing it as a legal obligation akin to taxation or merely as a charitable payment, Muslims across diverse religious and institutional contexts predominately conceive of zakat as a form of informal tax, rooted in social pressures and sanctions in the afterlife, but existing beyond the limits of state authority. This has important conceptual implications for the study of public finance, which has been predominately state-centric, while suggesting that there are clear limits to states’ ability to harness zakat payments into public finance systems. It also suggests clear limits to the ability of states to ‘harness’ zakat as a fiscal tool through centralised administration or mandated enforcement.