Relevant bibliographies by topics / Obligations administratives

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Obligations administratives'

Author: Grafiati
Published: 25 May 2024
Last updated: 31 July 2025

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Journal articles on the topic "Obligations administratives"

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Bonanno, Anaïs. "Des obligations légales sans fondement ? Des petit·es dirigeant·es contre l’inspection du travail." Sociologies pratiques N° 49, no. 2 (2024): 67–76. https://doi.org/10.3917/sopr.049.0067.

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Bien que les relations sociales dans les petits établissements soient le plus souvent informelles, le quotidien de leurs dirigeant·es est inséré dans des contraintes administratives qui font partie de la gestion courante de toute entreprise. En découlent des rapports ordinaires au droit du travail spécifiques que cet article analyse à partir des scènes de contrôle de l’inspection du travail. Les dirigeant·es, en particulier lorsqu’il s’agit d’hommes face à des inspectrices, leur reprochent explicitement d’imposer aux petites entreprises des normes de fonctionnement qui font fi de la spécificit
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Halley, Paule, and Ariane Gagnon-Rocque. "La sanction en droit pénal canadien de l’environnement : la loi et son application." Les Cahiers de droit 50, no. 3-4 (2010): 919–66. http://dx.doi.org/10.7202/039345ar.

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Depuis le début des années 70, les autorités publiques canadiennes interviennent pour protéger la qualité de l’environnement, les habitats et les populations d’espèces sauvages en se fondant principalement sur la loi pour prescrire des obligations aux personnes exerçant des activités susceptibles d’être la source d’une atteinte à la qualité de l’environnement et à sa biodiversité. Dans le souci de faire respecter les obligations environnementales et d’envoyer un message clair, à savoir que la protection de l’environnement est une valeur fondamentale au sein de la société canadienne, les législ
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Lemieux, Denis. "Legal Issues Arising from Protectionist Government Procurement Policies in Canada and the United States." Les Cahiers de droit 29, no. 2 (2005): 369–423. http://dx.doi.org/10.7202/042887ar.

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Les marchés publics confèrent aux différents paliers gouvernementaux une force de frappe qu'ils sont susceptibles d'utiliser pour atteindre des objectifs économiques et sociaux en plus d'obtenir des biens et services de qualité à un prix raisonnable. Ceci donne lieu à l'élaboration et à la mise en oeuvre de politiques d'achats. Ces politiques prennent rarement la forme de lois et de règlements mais sont adoptées le plus souvent par voie de directives, d'énoncés de politique et de pratiques administratives. Toutefois, ceci ne signifie pas qu'il n'existe pas de cadre juridique des politiques d'a
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Vervaele, John. "Vers une réévaluation européenne du droit répressif ?" Revue de science criminelle et de droit pénal comparé N° 3, no. 3 (2023): 509–46. http://dx.doi.org/10.3917/rsc.2303.0509.

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Résumé L'Union européenne est aujourd'hui un acteur majeur dans de nombreux domaines politiques, allant des domaines économiques classiques tels que la politique de la concurrence, la politique agricole et la politique de la pêche aux nouveaux domaines émergents tels que la politique environnementale, la politique de sécurité et la politique étrangère, ainsi que la politique de justice pénale. Ces politiques s'accompagnent d'un niveau croissant de réglementation européenne, qui a également un impact substantiel sur l'harmonisation des politiques et réglementations nationales. Cette extension d
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Al-Ahmad, Mohammed Suleiman, and Hassib Saleh Ismail. "The possibility of considering the administrative decision as an application of the unilateral will that created the obligation." Journal of University of Raparin 11, no. 6 (2024): 905–20. https://doi.org/10.26750/vol(11).no(6).paper37.

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In our study we discussed the ability of administrative decision to establish obligation as an independent source of obligation or considered as an application of the unilateral will. We found that when the administration commits itself in the cases prescribed by law from the applications of unilateral will, the administrative decision is a source of obligation as an application of unilateral will and not as a direct source of obligation. However, it's possible for administration to commit itself through its decision other than those cases prescribed by law from the applications of unilateral
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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 (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 presente
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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 (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
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Zhang, Qinqi. "Constitutional Guarantee of Citizens' Right to Education — from the Perspective of the State's Protection Obligation." Journal of Higher Education Research 3, no. 2 (2022): 151. http://dx.doi.org/10.32629/jher.v3i2.743.

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Education is the foundation of a country, and the cultivation of talents decides the future of a country. Therefore, the right to education is not only directly stipulated in the chapter on The Basic Rights and Obligations of Citizens. Besides, the General Outline made it clear of the national obligations and education was given special protection. The state's protection obligation plays an irreplaceable role in protecting the objective value order, which has become an important means to protect the right to education from illegal infringement. It is a systematic project to realize the obligat
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Dalkowska, Anna. "Legal succession of property-related obligations in administrative enforcement proceedings." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości II, no. II (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 entit
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MORENO YEBRA, FELIPE. "Customs recognition in Mexican Law: reflections on its application." Revista Jurídica de Investigación e Innovación Educativa (REJIE Nueva Época), no. 4 (July 1, 2011): 9–22. http://dx.doi.org/10.24310/rejie.2011.v0i4.7854.

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If we consider customs inspection to be a power of review and enforcement, it is necessarily an administrative act, and is therefore subject to the requirements applicable to such acts with respect to notification. After payment of import duties and fulfillment of ancillary obligations, goods must be presented to the customs authority. In this sense, the exercise of review and enforcement powers falls under the scope of the State to ensure proper fulfillment of tax obligations. Notwithstanding this, such powers are to be exercised after fulfillment of the obligation or, as applicable, after th
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Dissertations / Theses on the topic "Obligations administratives"

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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 tradit
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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 adapt
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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 p
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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 e
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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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Clerc, Ludivine. "La validité des contrats administratifs." Avignon, 2007. http://www.theses.fr/2007AVIG2014.

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Le contrat administratif est une norme concrète de droit public, issu d'un accord de volontés (être), qui impose un commandement (devoir être). Il s'agit d'une norme individuelle dont les conditions de validité formelle diffèrent de celles des contrats de droit commun. En effet, le contrat administratif étant entouré d'actes unilatéraux, la légalité de ses actes "périphériques" constitue une condition de validité du contrat administratif. A fortiori, l'ouverture du recours pour excès de pouvoir à une catégorie spécifique de contrats conforte la thèse selon laquelle la validité du contrat est s
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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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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 acc
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Reneau, Raphaël. "L'externalisation administrative : Éléments pour une théorie." Thesis, Montpellier, 2017. http://www.theses.fr/2017MONTD031/document.

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Apparu il y a près d’une vingtaine d’années dans le discours doctrinal en droit administratif, le terme d’externalisation est encore aujourd’hui paradoxalement très peu présent dans le langage théorique des juristes, et quasiment absent du droit positif et des prétoires. Le plus souvent employé en tant que vocable « cosmétique » et idéologique, il est en effet principalement destiné à rendre compte, de manière générale, du tournant managérial emprunté par l’organisation et la gestion de l’action administrative dans le cadre de la réforme de l’État, et sous l’influence des préceptes du New Publ
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Grabias, Fanny. "La tolérance administrative." Electronic Thesis or Diss., Université de Lorraine, 2016. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247182114.

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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 p
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Books on the topic "Obligations administratives"

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Noguellou, Rozen. La transmission des obligations en droit administratif. L.G.D.J., 2004.

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Taggart, Michael. Internationalisation of administrative law. Faculty of Law, University of Toronto], 2001.

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Taggart, Michael. Internationalisation of administrative law. Faculty of Law, University of Toronto], 2001.

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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. Intersentia, 2011.

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editor, Zahrah Muḥammad al-Mursī, ред. al-Maṣādir al-irādīyah lil-iltizām fī al-qānūn al-ʻUmānī: Al-ʻaqd, al-irādah al-munfaridah. Dār al-Kitāb al-Jāmiʻī, 2019.

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Antoniazzi, Sandra. Obbligazioni pubbliche e giurisdizione amministrativa. G. Giappichelli, 2010.

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Cruz, Oscar V. Administrative process for dispensation from clerical obligations and dismissal from the clerical state. CBCP Communications Development Foundation, Inc., 2013.

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Aleksandrovich, Belousov Rėm, ред. Otvetstvennostʹ v sisteme upravlenii︠a︡: Voprosy teorii i praktiki. Progress, 1987.

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Karam-Boustany, Lara. L'action en responsabilité extra-contractuelle devant le juge administratif. LGDJ. Librairie générale de droit et de jurisprudence, 2007.

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Mabrūk, Mamdūḥ Muḥammad ʻAlī. Maṣādir al-iltizām ghayr al-irādīyah: Dirāsah taḥlīlīyah muqāranah bayna al-qānūn al-madanī al-Miṣrī wa-al-Faransī wa-al-fiqh al-Islāmī. Dār al-Nahḍah al-ʻArabīyah, 2019.

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Book chapters on the topic "Obligations administratives"

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Szymalak, James N. "The Obligation to Accommodate." In Expanding Public Employee Religious Accommodation and Its Threat to Administrative Legitimacy. 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. 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. 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 administrati
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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. 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 s
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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. 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. 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 i
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Ferry, Nicolas, and Paul Hofman. "Governance and Regulation Specifics." In Sustainable Development Goals Series. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-62332-5_22.

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AbstractGovernance defines all the political and administrative aspects of an authority that manage a country’s affairs, according to the Committee of Experts on Public Administration (2006). This includes the different institutions, processes and methods used by citizens and groups of individuals to formulate their interests, exercise their legal rights, meet their obligations, and arbitrate their disputes. Thus, science governance usually describes a global organization with a well-defined structure aiming to facilitate a desirable feature set. Many people would probably align on which are t
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Boscati, Alessandro. "Delega di funzioni e delega di firma nel lavoro pubblico contrattualizzato e in quello privato tra obblighi, diritti e responsabilità." In Studi e saggi. Firenze University Press, 2024. https://doi.org/10.36253/979-12-215-0507-8.10.

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The essay analyses, with regard to the public and private sector, the impact of organizational-management models based on the delegation of functions and signature on the definition of the object of the contractual obligation of the worker, whether managerial or otherwise, and of the related responsibilities, reaching the conclusion of the equal motivation for the use of these institutions, without prejudice to the structural differences between delegation of functions and signature, connected to a need for functionality of the administrative and entrepreneurial action, and the prevalence on t
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"Autres textes sur les ressources et les obligations financières des membres du clergé envers l’État." In Corpus des papyrus grecs sur les relations administratives entre le clergé égyptien et les autorités romaines. Verlag Ferdinand Schöningh, 2020. http://dx.doi.org/10.30965/9783657704729_009.

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"Enforcing members’ obligations." In Constitutional & Administrative Law. Routledge-Cavendish, 2002. http://dx.doi.org/10.4324/9781843144755-125.

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Conference papers on the topic "Obligations administratives"

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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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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 enforceme
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Beutel, Jochen, Edmunds Broks, Arnis Buka, and Christoph Schewe. "Setting Aside National Rules that Conflict EU law: How Simmenthal Works in Germany and in Latvia?" In The 8th International Scientific Conference of the Faculty of Law of the University of Latvia. University of Latvia Press, 2022. http://dx.doi.org/10.22364/iscflul.8.2.10.

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At the centre of this article is the Simmenthal line of cases of the Court of Justice of the European Union, which establish the duty of every national court or administrative authority not to apply any national law that conflicts with the EU law. The article provides a brief overview of the evolution of the Simmenthal case law at the EU level. It then proceeds to assess how Simmenthal is applied at national level through comparative analysis of experience from Germany and Latvia. A particular emphasis in that regard is placed on the role of constitutional courts, as well as on the role of adm
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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). 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-Петербургский институт (филиал) ВГУЮ (РПА Минюста России), 2021. http://dx.doi.org/10.47645/9785604572849_149.

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Sutton, C., A. Morillon, M. Murray, and J. F. Vidalie. "The Environmental Impact Assessment from Administrative Obligation to a Real Management Tool." In SPE International Conference on Health, Safety and Environment in Oil and Gas Exploration and Production. Society of Petroleum Engineers, 2002. http://dx.doi.org/10.2118/73874-ms.

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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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Soroceanu, Igor. "The duties of the secretaries of local public authorities (LPA) in the electoral field." In Consolidarea rezilienței sociale prin valorificarea capitalului uman în contextul aderării Republicii Moldova și Ucrainei la Uniunea Europeană. Moldova State University, 2024. https://doi.org/10.59295/crs2024.43.

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LPA competences are the set of rights and obligations of local public authorities in the fields of activity that are established for them. In order to achieve their competences, local authorities have at their disposal financial, institutional, patrimonial and human resources. These, all cumulative, determine the administrative capacity of each individual authority.
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Alexandrova, Nedyalka. "RISK MANAGEMENT IN PUBLIC UNIVERSITIES IN BULGARIA." 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/ppdd2022.186.

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The report examines risk management from two perspectives - as a subject that is taught to students and as an activity that is a legal obligation of public universities. Universities cope with teaching but are not sufficiently aware of the need to manage risk in their own operations. The implementation of an effective risk management system would contribute to their good management.
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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 el
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Reports on the topic "Obligations administratives"

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Megersa, Kelbesa. Les paiements numériques des commerçants comme moyen de conformité fiscale. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.068.

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Les paiements numériques des commerçants – transactions entre commerçants ou entre commerçants et clients utilisant des moyens de paiement numériques - peuvent favoriser le respect des obligations fiscales en permettant aux consommateurs d’effectuer des paiements officiels plus sûrs et plus rapides, tout en laissant une trace numérique des données de vente à laquelle l’administration fiscale peut avoir accès. La présente étude examine dans quelle mesure le potentiel des paiements numériques des commerçants pour accroître la discipline fiscale est exploité au Rwanda, et si les frais imposés par
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Rossin-Slater, Maya, and Miriam Wüst. Parental Responses to Child Support Obligations: Evidence from Administrative Data. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22227.

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Derrick, Fossong, and Ashu Mc Moi Ndi. Politique fiscale numérique et collecte des recettes fiscales au Cameroun. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.070.

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Des nombreux pays africains ont accomplis des progress significatifs dans la numérisation de l’administration fiscale. Des recherches récentes ont mis en évidence des éléments prometteurs concernant l’impact des solutions numériques, telles que la déclaration d’impôts en ligne, sur le respect des obligations fiscales et la génération de recettes. Cependant, on sait très peu de choses sur la façon dont la numérisation pourrait renforcer l’administration fiscale locale et sur la façon dont les différents niveaux de gouvernement infranationaux pourraient bénéficier de réformes nationales plus lar
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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, 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 differe
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Amine, Razan, and Fabrizio Santoro. Rendre obligatoires les outils fiscaux numériques en réponse à la Covid : l’exemple d’Eswatini. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.020.

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Afin de réduire les contacts physiques, la Covid-19 a contraint de nombreuses administrations fiscales à adopter les technologies numériques pour les déclarations fiscales et les paiements d’impôts. Au-delà de la lutte contre la pandémie, la déclaration et le paiement électroniques sont très prometteurs pour faciliter le respect des obligations fiscales, accroître la transparence et réduire les possibilités de collusion (Okunogbe et Santoro, 2021). Eswatini a rendu obligatoire la déclaration électronique pour tous les contribuables à partir de septembre 2020, par le biais de la plateforme d’im
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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, 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 bus
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Lees, Adrienne. Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms. Institute of Development Studies, 2024. https://doi.org/10.19088/ictd.2025.030.

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Low-income countries require increased tax revenue to support economic development. An important barrier to increasing tax collection is the growing complexity of the tax system, which many small and medium-sized enterprises (SMEs) struggle to navigate. Tax compliance is often time consuming, confusing, and requires frequent in-person interactions with tax officials. This all contributes to the time, money, and effort incurred by taxpayers in meeting their obligations, over and above their actual tax liabilities. While compliance costs directly increase the total effective tax burden faced by
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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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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, 2023. http://dx.doi.org/10.19088/ictd.2023.011.

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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 merchan
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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, 2021. http://dx.doi.org/10.54813/uzav2714.

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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 S
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