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Journal articles on the topic 'Principle of VAT neutrality'
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Famulska, Teresa, and Beata Rogowska-Rajda. "Principle of Vat Neutrality and the Reverse Charge Mechanism." e-Finanse 14, no. 3 (September 1, 2018): 87–97. http://dx.doi.org/10.2478/fiqf-2018-0022.
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AbstractThe principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that this mechanism does not affect implementation of this principle.
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Amand, Christian. "VAT neutrality: a principle of EU law or a principle of the VAT system?" World Journal of VAT/GST Law 2, no. 3 (December 30, 2013): 163–81. http://dx.doi.org/10.5235/20488432.2.3.163.
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Antić, Dinka. "Primjena načela fiskalne neutralnosti u presudama suda pravde Evropske unije / Application of Fiscal Neutrality Principle in the Case Law of the Court of Justice of the European Union." Годишњак факултета правних наука - АПЕИРОН 6, no. 6 (July 11, 2016): 120. http://dx.doi.org/10.7251/gfp1606120a.
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Neutrality of value added tax (VAT) is not only a theoretical issue and unattainable myth but also a need for all modern economies. Higher degree of neutrality brings to a reduction of distortions on micro, macro and global economic system caused by selective taxation, with positive consequences on capital allocation efficiency at the national, regional and global level. The European Union, as a supranational integration, has mobilised all available legal mechanisms for elimination of harmful practice and policies that jeopardise VAT neutrality in the Member States and at the EU level as well. The EU is aiming at increasing the efficiency of the VAT system and coherence with the global VAT system promoted by OECD. By activities on reforming the EU legal framework in the field of VAT taxation taxpayers in the EU are brought to the level playing field at the EU Single Market and the world market as well. Legal framework at the EU level has been updated directly by amendments to the Council Directive 2006/112/EC and other related Council directives, and indirectly, via comprehensive case law of the Court of Justice of the EU. The practice of the Court and mandatory implementation of its case law indirectly contribute to uniformity of application of the VAT rules, its efficiency and neutrality in relation to position of taxpayers at the EU level. The Court decisions have become a powerful mechanism of supranational intervention in the EU VAT system aiming at achieving a higher degree of harmonisation of VAT system at the EU level. Due to the attitude of the Court that a principle of VAT neutrality has a supremacy over national VAT legislation and rules, the decisions have produced systematic implications for national tax systems as well.
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Van Zyl, SP. "The Value Added Tax Implications of Illegal Transactions." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 14, no. 4 (June 8, 2017): 319. http://dx.doi.org/10.17159/1727-3781/2011/v14i4a2592.
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In the case of MP Finance Group CC (In Liquidation) v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether or not the decision in the MP Finance-case (and preceding cases on the taxation of illegal receipts) can be applied to determine if illegal transactions are subject to VAT and moreover if a trader in illegal goods and services should register as a VAT vendor. Although strictly speaking no analogy can be drawn between the charging provisions for income tax and VAT, it is clear that in the determination of the taxability of illegal income, the courts applied the principle of tax neutrality. In terms of the principle of tax neutrality, taxes are not concerned with the legality or illegality of a transaction, but rather with whether the transaction complies with the requirements for it to be taxed or not. That said, the European Court of Justice has a different approach in applying this principle. According to the European Court of Justice where the intrinsic nature of the goods excludes it from the commercial arena (like narcotic drugs) it should not be subject to VAT, but where the goods compete with a legal market it must be subject to VAT. Charging VAT on illegal transactions might give the impression that government benefits from criminal activities. However, if illegal transactions are not subject to VAT the trader in illegal goods will benefit as his products will be 14% cheaper than his rival’s. Is this necessarily a moral dilemma? In conclusion three arguments can be deduced on the question if illegal transactions should be subject to VAT:1. Illegal transactions should not be taxed at all. Illegal goods or services fall outside the sphere of the application of the charging provision in section 7(1) of the VAT Act. Moreover, taxing illegal transactions lends a quasi-validity to the contract and gives the impression that government benefits from crime.2. The intrinsic nature of the goods concerned should determine the VAT-ability thereof. Where the nature of the goods excludes it from the commercial sphere, like narcotics, it should not be subject to VAT. Where the illegal goods compete with a legal market the goods should be subject to VAT to eliminate unjust competition.3. The principle of tax neutrality makes it clear that the illegality of a transaction has no influence on its taxability. The charging provision in terms of section 7(1) of the VAT act is not concerned with the legality of the transaction. If the transaction complies with the requirements for it to be taxed, it should be subject to VAT.
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Madzivanyika, Ezera. "A diagnosis of the deficiencies in the Zimbabwean value added tax system." Public and Municipal Finance 6, no. 2 (July 3, 2017): 16–26. http://dx.doi.org/10.21511/pmf.06(2).2017.02.
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The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT. A review of literature was used and the main sources of information were the Zimbabwe Revenue Authority, the South African Revenue Services, literature from various journal articles and books and various reports and legislative instruments. The key finding of the study was that the Zimbabwean VAT system falls short of both the South African and best practice VATs. The main reasons for the gap are; a narrow VAT base fuelled by rampant VAT zero-rates and exemptions; it defies the destination principle; it does not conform to the principle of tax neutrality and tax simplicity; and it has high costs of collection and compliance. The study recommends that the Zimbabwean VAT system should be aligned to the best practice VAT through streamlining VAT privileges and correctly implementing the destination principle. Adequate funding should be allocated to the Zimbabwe Revenue Authority in order to embrace the Information Communication Technology (ICT) drive to reduce costs of compliance and collection.
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Karpova, O. M., I. A. Mayburov, and Yong Fan. "Prospects and Problems of Realization of the VAT Neutrality Principle in Russia and China." Journal of Tax Reform 6, no. 2 (2020): 124–41. http://dx.doi.org/10.15826/jtr.2020.6.2.078.
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Kukawska, Maria, and Mariusz Machciński. "Polish landscape in the area of VAT rates for foodstuffs from the perspective of the neutrality principle." World Journal of VAT/GST Law 3, no. 3 (December 31, 2014): 201–9. http://dx.doi.org/10.5235/20488432.3.3.201.
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Karpova, Olga M., and Igor A. Mayburov. "Development of the regulatory function of VAT in Russia: prospects for borrowing the Chinese tax refund practices." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 178–98. http://dx.doi.org/10.21684/2411-7897-2020-6-1-178-198.
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This article discusses the possible directions for the development of the regulatory function of the value-added tax (VAT) in Russia. The relevance of the study lies in the need to expand the set of tools to support the Russian exports. The aim of this work is to identify the possible directions for the development of the regulatory function of VAT. The authors consider the functions of taxes and prove their thesis about the multifunctionality of VAT. They have distinguished four tax functions: fiscal, regulatory, control, and distribution — and provided the characteristics of each of them. The features of the implementation of the regulatory function of VAT in China are considered. A key feature of the Chinese model is the application of differentiated rates to VAT refund amounts for exporting companies. This practice was introduced a year after the introduction of VAT and today is used as a tool to stimulate (or discourage) foreign trade companies. In addition, the authors have identified three possible ways to use the Chinese experience in Russian conditions. The first direction involves differentiating the amounts of VAT deductions within the framework of the operation of the automated VAT control system (version 2): the most reliable companies receive the most deductions and vice versa. The second area involves the differentiation of VAT deduction amounts within the framework of industry charters: the most trustworthy organizations in the industry receive the largest deductions and vice versa. The third area involves the differentiation of VAT deductions in the framework of national projects: the largest deductions are provided for priority categories of goods. To work in each of these directions, the authors propose a system of export coefficients. An assessment is given of possible distortion of the principle of VAT neutrality, which will inevitably occur when the role of the regulatory function is enhanced.
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BACHURIN, Dmitry G. "CURRENT TRENDS IN THE DEVELOPMENT OF LEGAL REGULATION OF VAT IN THE PEOPLE’S REPUBLIC OF CHINA (ADOPTION OF TAX LEGISLATION AND REDUCTION OF THE TAX BURDEN)." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 2 (2020): 110–23. http://dx.doi.org/10.21684/2411-7897-2020-6-2-110-123.
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The article is devoted to the legal aspects of improving VAT in the People’s Republic of China. In fact, this is the first attempt to comprehensively study the VAT law, which has passed a nationwide discussion and is awaiting adoption by the highest government body of the PRC. Changes in national taxation models in the face of increasing turbulence in the global economy highlight the topic of this work, since taking into account the main trends in the legal regulation of value added taxation of the world’s largest VAT economy is important for understanding the possibilities for developing such a system in the Russian Federation. The subject of research is the transformation of regulatory legal regulation of taxation in the PRC on the basis of progressive improvement of tax legislation. As the immediate practical tasks to be solved by the country’s leadership in this sphere of public relations, the reduction of the tax burden of the economy and the re-registration of tax law institutions were noted. The research methodology is based on the use of system analysis and dialectic techniques. The studied financial and legal object is considered as a structurally designed description of a complex dynamic system in its movement and development. In the framework of comparative law, an attempt was made to identify the basic laws of the legal evolution of the normative regulation of VAT. Attention is drawn to the fact that the main characteristics of the new Chinese VAT correspond to the system of conceptual principles put forward by the OECD, among which the leading role is played by the principle of neutrality of this type of taxation. In the final part of the work, conclusions are drawn that the proposed tax law of the PRC has a two-level structure, including a wide range of reference norms and by-laws. At the same time, comprehensive measures undertaken by the leadership of the People’s Republic of China in the field of legal regulation of VAT strengthen the country’s socio-economic development opportunities, stimulating entrepreneurs to expand their production.
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Bucior, Grzegorz. "VAT Neutrality in Community." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 227–34. http://dx.doi.org/10.18276/frfu.2016.2.80/2-24.
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Famulska, Teresa. "Neutrality of VAT and corporate finance." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia 2015, no. 76/1 (July 1, 2015): 57–65. http://dx.doi.org/10.18276/frfu.2015.76/1-05.
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Ķinis, Uldis. "Tehnoloģiskā neitralitāte – tiesiskas valsts principa neatņemama sastāvdaļa informācijas sabiedrības laikmetā." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 1, no. 16 (2020): 9–17. http://dx.doi.org/10.25143/socr.16.2020.1.009-017.
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Tiesību principus kā pastāvīgus tiesību avotus ir pētījuši daudzi Latvijas tiesībzinātnieki, piemēram, profesore Daiga Rezevska, Valsts prezidents Egils Levits, profesore Ineta Ziemele u. c. Jau kopš 1994. gada Satversmes tiesa konsekventi savā doktrīnā vispārīgos tiesību principus ir atzinusi par noteikumu, kas ierobežo likumdevēja rīcības brīvību. Praksē, ja runā par vispārīgo tiesību principiem, visbiežāk piemin tiesiskumu, taisnīgumu, vienlīdzību un samērīgumu. Taču, attīstoties tiesību doktrīnai, ir atzīts, ka Satversmes pirmajā pantā noteiktais, ka Latvija ir demokrātiska tiesiska valsts, ir uzskatāms par pamatnormu, no kuras tiek atvasināti vispārīgie tiesību principi. 21. gadsimtā, ko daudzi pamatoti dēvē par digitālo gadsimtu, ir radušies jautājumi par vispārīgo tiesību principu saturu šajā informācijas sabiedrības laikmetā. Informācijas sabiedrību nosacīti raksturo trīs faktori: tehnoloģijas, globalizācija un informācija. Neviens no tiem pēc savas pirmatnējās būtības nav juridisks. Taču šie faktori pirmo reizi ir radījuši situāciju, ka jaunie tehnoloģiskie risinājumi tiecas iziet ārpus juridiskās kontroles robežām, apdraudot sabiedrības tiesiskumu un taisnīgumu. Tāpēc demokrātiskai sabiedrībai ir īpaši svarīgi, lai tiesību politikas veidotāji, apzinoties šos riskus, attīstītu tehnoloģiski neitrālu valsts tiesību politiku. Šādas politikas īstenošanu valsts var īstenot tikai tad, ja tehnoloģiskās neitralitātes princips tiek atzīts par vispārīgo tiesību principu, kas izriet no Satversmes 1. panta. General principles of law have been studied by many Latvian scholars including, professor Daiga Rezevska, Egils Levits, professor Ineta Ziemele, and many others. Since 1994, Constitutional Court of the Republic of Latvia has consistently recognized the general principles of law in its doctrine as a provision that restricts the freedom of action of the legislator. In practice, when talking about the general principles of law, most often the rule of law, justice, equality, proportionality have been mentioned. However, as the doctrine of law develops, four overriding principles are also defined in Latvian constitutional law: (1) democratic state system; (2) rule of law; (3) socially responsible state; (4) nation state, which is not reflected in the text of the Satversme, but as an idea falls within the core of the Satversme. The 21st century, which many call the digital age, has raised questions about the content of general legal principles in this role in the information society. This era is relatively characterized by three factors: technology, globalization and information. None of these is legal in nature. However, these factors have, for the first time, created a situation where new technological solutions threaten to go beyond legal control, jeopardizing the rule of law and justice in society. Therefore, in a democratic society, it is essentially important that legal policy makers are aware of these risks and develop state legal policy in technology-neutral path. In order to reach such a goal, the principle of technological neutrality shall be recognized as a general principle of law, which derives from Article 1 of the Satversme.
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Chan, Tsan Ung. "True Neutrality, Complementary Principle and the Neutrality of Our Universe." International Journal of Modern Physics E 07, no. 06 (December 1998): 747–63. http://dx.doi.org/10.1142/s0218301398000427.
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The criteria of true neutrality would infer that the neutrino is not a truly neutral particle and thus would imply that ββoν decay is forbidden, in agreement with the absence of any evidence of this process so far. Any fundamental interaction admits at least one truly neutral particle as messenger. Materialization through SM interactions corresponds to the creation of a pair of baryon antibaryon or lepton antilepton. These pairs have the same quantum numbers as those of the neutral messenger responsible for their creation. No net change of baryon number or lepton number could be obtained through materialization. But, we know that our present Universe is composed of matter and is electrically neutral. This implies that the number of protons is strictly equal to the number of electrons. A possible scenario is put forward to account for these two fundamental experimental facts. The principle of complementarity would explain the exact balance of protons and electrons. Baryogenesis and leptogenesis would be the two faces of the same phenomenon. This scenario is compatible with the absence of ββoν decay and of proton decay and it does not require the unification of forces. This model could explain the asymmetric but nevertheless electrically neutral Universe; however, it could not account for the numerical value of the tiny excess of matter over antimatter in the early Universe. This value would be incidental. MC force with a structure analogous to that of weak force would ensure the neutrality of our Universe without requiring the strict matter-antimatter symmetry, rendering thus the concept of anti-Universe superfluous.
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Haworth, Lawrence. "Liberal Neutrality." Dialogue 27, no. 4 (1988): 711–19. http://dx.doi.org/10.1017/s0012217300020321.
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In Patterns of Moral Complexity, Charles Larmore describes three related ways in which moral and political theory are more complex than is often allowed. He objects to three parallel simplifications: that moral decision making largely consists in the application of rules to particular situations; that the ideals by which we are guided in our personal (private, social) lives should also do service as political ideals, a simplification which he calls “expressivism”; and that there is but a single source of moral value (that we must be either consequentialists, or deontologists, or endorse the “principle of partiality”). Against these simplifications he argues in a sort of Aristotelian way for (1) the centrality of judgment in moral reasoning; (2) for the liberal principle that the state should not strive to express our highest personal ideal; and (3) for the, I suppose eclectic, view that partiality, deontological reasons, and consequentialist reasons all have a place in moral reasoning and that therefore the moral person may well be caught in conflicts that present him or her with tragic choices. These are the three “patterns of moral complexity” that the title of the book refers to.
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Horne, Lendell. "Liberal Neutrality: Constructivist, not Foundationalist." Les ateliers de l'éthique 4, no. 2 (April 10, 2018): 151–58. http://dx.doi.org/10.7202/1044459ar.
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In defending the principle of neutrality, liberals have often appealed to a more general moral principle that forbids coercing persons in the name of reasons those persons themselves cannot reasonably be expected to share. Yet liberals have struggled to articulate a non-arbitrary, nondogmatic distinction between the reasons that persons can reasonably be expected to share and those they cannot. The reason for this, I argue, is that what it means to “share a reason” is itself obscure. In this paper I articulate two different conceptions of what it is to share a reason; I call these conceptions “foundationalist” and “constructivist.” On the foundationalist view, two people “share” a reason just in the sense that the same reason applies to each of them independently. On this view, I argue, debates about the reasons we share collapse into debates about the reasons we have, moving us no closer to an adequate defense of neutrality. On the constructivist view, by contrast, “sharing reasons” is understood as a kind of activity, and the reasons we must share are just those reasons that make this activity possible. I argue that the constructivist conception of sharing reasons yields a better defense of the principle of neutrality.
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Deshko, L. M., N. A. Bulycheva, O. A. Alonkin, N. O. Derunets, and V. I. Mykhailovskyi. "INTERNATIONAL INFORMATION TECHNOLOGY TRANSFER AND NETWORK NEUTRALITY PRINCIPLE." Comparative-analytical law, no. 1 (2020): 650–53. http://dx.doi.org/10.32782/2524-0390/2020.1.162.
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Gómez-Barroso, José Luis, and Claudio Feijóo. "Asymmetries and shortages of the network neutrality principle." Communications of the ACM 54, no. 4 (April 2011): 36–37. http://dx.doi.org/10.1145/1924421.1924435.
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Maranto, Robert, and B. Douglas Skelley. "Neutrality: An Enduring Principle of the Federal Service." American Review of Public Administration 22, no. 3 (September 1992): 173–87. http://dx.doi.org/10.1177/027507409202200302.
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Walden, Ian. "Mine host is searching for a ‘neutrality’ principle!" Computer Law & Security Review 26, no. 2 (March 2010): 203–9. http://dx.doi.org/10.1016/j.clsr.2010.01.003.
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Carroll, Ian J. "Neutrality and the Social Contract." Les ateliers de l'éthique 4, no. 2 (April 10, 2018): 134–50. http://dx.doi.org/10.7202/1044458ar.
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Given the fact of moral disagreement, theories of state neutrality which rely on moral premises will have limited application, in that they will fail to motivate anyone who rejects the moral premises on which they are based. By contrast, contractarian theories can be consistent with moral scepticism, and can therefore avoid this limitation. In this paper, I construct a contractarian model which I claim is sceptically consistent and includes a principle of state neutrality as a necessary condition. The principle of neutrality which I derive incorporates two conceptions of neutrality (consequential neutrality and justificatory neutrality) which have usually been thought of as distinct and incompatible. I argue that contractarianism gives us a unified account of these conceptions. Ultimately, the conclusion that neutrality can be derived without violating the constraint established by moral scepticism turns out to rely on an assumption of equal precontractual bargaining power. I do not attempt to defend this assumption here. If the assumption cannot be defended in a sceptically consistent fashion, then the argument for neutrality given here is claimed to be morally minimal, rather than fully consistent with moral scepticism.
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Antonsen, Trine, and Erik Lundestad. "Borgmann and the Non-Neutrality of Technology." Techné: Research in Philosophy and Technology 23, no. 1 (2019): 83–103. http://dx.doi.org/10.5840/techne201951497.
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The paper focuses on Albert Borgmann’s philosophy of technology. We argue in support of Borgmann’s “Churchill principle” (“we shape our buildings, and afterwards they shape us”) as presented in Real American Ethics (RAE) (2006) by comparing it to findings within behavioral economics in general and to the “libertarian paternalism” of Cass R. Sunstein and Richard H. Thaler in particular. According to our interpretation of it, the Churchill principle implies that because our material environment in fact influences our choices, this environment can and should be rearranged so that we “automatically” will tend to make better decisions. Having defended the Churchill principle, we go on to discuss how this principle is related to Borgmann’s approach in Technology and the Character of Contemporary Life (TCCL) (1984). In this earlier work, Borgmann suggests we reform technology by making room for focal practices, that is, meaningful practices in which we develop our skills and excellences. We argue that while these two works have different basic approaches—rearranging the material environment in RAE and developing certain skills and excellences in TCCL—they can and ought to be seen, not as mutually excluding, but as supplementing one another. Together they form a highly salient critique of technology that takes into consideration questions of the good life without becoming overly paternalistic.
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Sudrajat, Tedi, and Sri Hartini. "REKONSTRUKSI HUKUM ATAS POLA PENANGANAN PELANGGARAN ASAS NETRALITAS PEGAWAI NEGERI SIPIL." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 29, no. 3 (January 12, 2018): 445. http://dx.doi.org/10.22146/jmh.26233.
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AbstractThe rise of legal issues on the involvement of civil servants in practical political activities shows that the regulation on civil servants was still not strong enough to prevent violations of neutrality principle in local elections. Based on that condition, this paper analyzes the legal reconstruction regarding the violation of civil servant neutrality and create appropriate mechanism dealing with the violation of neutrality principle. The study concluded that it is an urgently need to strengthen the role of government to handling violation of neutrality principle among relevant institutions’ which integrated.IntisariMaraknya persoalan hukum atas keterlibatan PNS dalam kegiatan politik praktis menunjukkan dengan jelas bahwa peraturan perundang-undangan di bidang kepegawaian masih belum cukup kuat untuk mencegah pelanggaran asas netralitas dalam pelaksanaan Pemilihan Umum di daerah. Atas hal tersebut, tulisan ini mengkaji tentang rekonstruksi hukum terhadap pelanggaran netralitas PNS dan membuat mekanisme yang sesuai dalam penanganan pelanggaran asas netralitas PNS. Hasil penelitian menyimpulkan bahwa diperlukannya penguatan peran pemerintah untuk mengantisipasi pelanggaran dengan pembentukan pola penanganan pelanggaran netralitas antar lembaga yang terintegrasi.
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Heshmati, Almas, Nils Karlson, and Marcus Box. "Generality, State Neutrality and Unemployment in the OECD." Global Economy Journal 13, no. 03n04 (December 2013): 333–58. http://dx.doi.org/10.1515/gej-2013-0017.
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According to Buchanan and Congleton (1998 . Politics by Principle, Not Interest: Towards Nondiscriminatory Democracy. Cambridge: Cambridge University Press), the generality principle in politics blocks special interests. Consequently, the generality principle should thereby promote economic efficiency. This study tests this hypothesis on wage formation and labor markets, by investigating whether generality defined as state neutrality could explain employment performance among OECD countries during 1970–2003. We identify three types of non-neutrality concerning unemployment. These include the level or degree of government interference in the wage bargaining process over and above legislation which facilitates mutually beneficial wage agreements, the constrained bargaining range (meaning the extent to which the state favors or blocks certain outcomes of the bargaining process), and the cost shifting (which relates to state interference shifting the direct or indirect burden of costs facing the parties on the labor market). Our overall hypothesis is that non-neutrality or non-generality increases unemployment rates. The empirical results from the general conditional model suggest that government intervention and a constrained bargaining range clearly increase unemployment, while a few of the cost shifting variables have unexpected effects. The findings thus give some, but definitely not unreserved, support for the generality principle as a method to promote economic efficiency. One implication may be that the principle should be amended by other requirements if the political process shall indeed be able to promote economic efficiency.
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Johnson, Heidi R. "Foucault, the “Facts,” and the Fiction of Neutrality: Neutrality in Librarianship and Peer Review." Canadian Journal of Academic Librarianship 1 (January 28, 2016): 24–41. http://dx.doi.org/10.33137/cjal-rcbu.v1.24304.
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This paper brings together two discourses in librarianship, that of neutrality in the context of library services, and that of peer review, which is of concern for librarianship as it moves more into the realm of scholarly communication. It points out the shortcomings of this ethical principle within the context of library services, using LIS literature on the opposition between neutrality and the commitment to social justice. It also uses Foucault’s theories on discipline, and knowledge and power, and Latour and Woolgar’s analysis of the construction of scientific facts, to critique the concept of neutrality. Then it asks how that critique applies to the practice of peer review, in which the expectation is that reviewers will be neutral or impartial judges of manuscripts. Findings suggest that the principle of neutrality, with a slightly different meaning in this context, does have useful applications to peer review, ensuring fairness. Although neutrality may never be possible completely, cross-disciplinary literature suggests ways to limit the effects of bias. Thus, librarians can better understand the different meanings of neutrality in these different contexts, including its usefulness and limitations.
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Narwati, Enny. "THE PRINCIPLE OF NEUTRALITY AT SEA AFTER UN CHARTER AND UNCLOS 1982." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 29, no. 3 (January 12, 2018): 588. http://dx.doi.org/10.22146/jmh.24721.
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The purpose of this paper is to analyze an implementation of neutrality principles at sea in time of armed conflict. It because the law of neutrality at sea has not progressed and seem stagnant since 1907 on the Hague Convention. Indeed, the UN Charter and UNCLOS 1982 set up significant developments on international law. On the other hand, there still found a lack of rules available in particular area, therefore international community provide San Remo Manual 1994. The San Remo Manual created based on the Hague Convention of 1907, the UN Charter, UNCLOS 1982, other international treaties and customary international law. To conclude, that the law of neutrality at sea should respected the sovereignty of neutral countries
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McCabe, David. "John Locke and the Argument Against Strict Separation." Review of Politics 59, no. 2 (1997): 233–58. http://dx.doi.org/10.1017/s0034670500026620.
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Contemporary liberals who advocate strict separation between church and state often defend themselves by suggesting that such a position is the only one compatible with the principle of liberal neutrality, whose origins go back to John Locke's first Letter on Toleration. This essay argues that this line of reasoning is mistaken. While Locke did endorse the neutrality principle, he did not endorse strict separation, and this fact suggests that the connection between liberal neutrality and strict separation is not as secure as many liberals have assumed. This examination of Locke's attitudes toward neutrality and strict separation aims both to clarify what is at stake in contemporary debates over strict separation in liberal states and to consider the conditions that would have to be met to mount a Lockean argument against weakening church-state separation in contemporary liberal states.
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Lenarcic, David A. "Pragmatism Over Principle: The Canadian Neutrality League, 1938-39." Journal of Canadian Studies 29, no. 2 (May 1994): 128–46. http://dx.doi.org/10.3138/jcs.29.2.128.
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Haug, Hans. "Neutrality as a Fundamental Principle of the Red Gross." International Review of the Red Cross 36, no. 315 (December 1996): 627–30. http://dx.doi.org/10.1017/s0020860400076439.
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The word “neutral” comes from the Latin ne-uter and means: neither one thing nor the other. An institution or a movement is neutral when it refrains from participating in a conflict or altercation and abstains from any interference. Refraining from participation and abstaining from interference can be for various reasons: it may be a question of self-preservation and self-assertion, of the judgement that good and bad, true and false are to be found on both sides, of holding back in the interests of a higher purpose or a special task. Neutrality may however have its origin in indifference, fear and cowardice. Neutrality in itself is therefore not a virtue.
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Sadurski, Wojciech. "Joseph Raz on Liberal Neutrality and the Harm Principle." Oxford Journal of Legal Studies 10, no. 1 (1990): 122–33. http://dx.doi.org/10.1093/ojls/10.1.122.
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Anderson, John P. "LAW BEYOND GOD AND KANT: A PRAGMATIST PATH." Journal of Law and Religion 32, no. 1 (March 2017): 98–122. http://dx.doi.org/10.1017/jlr.2017.9.
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AbstractThe liberal principle of reciprocity requires that states maintain neutrality with respect to their citizens’ competing comprehensive worldviews (both religious and secular) while officially justifying the law and while adjudicating under it. But the very possibility of such liberal neutrality has come under attack in a post-Enlightenment world in which even foundational arguments for the principle of reciprocity itself are no longer taken for granted. This article offers a pragmatist path to the resolution of this liberal dilemma. It recommends a “default and challenge” model for legal justification and legitimation that is rooted in social-linguistic practice. By rooting justification and legitimation in practice, it is argued liberal neutrality can be preserved without need for appeals to controversial foundational commitments at any level of public political justification. The article closes with a fictional case study concerning abortion to show how politicians and courts can apply this method to preserve liberal neutrality while addressing even the most controversial issues.
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Sher, George. "Liberal Neutrality and the Value of Autonomy." Social Philosophy and Policy 12, no. 1 (1995): 136–59. http://dx.doi.org/10.1017/s0265052500004593.
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Many liberals believe that government should not base its decisions on any particular conception of the good life. Many believe, further, that this principle of neutrality is best defended through appeal to some normative principle about autonomy. In this essay, I shall discuss the prospects of mounting one such defense. I say only “one such defense” because neutralists can invoke the demands of autonomy in two quite different ways. They can argue, first, that because autonomy itself has such great value, the state can produce the best results by simply allowing each citizen to shape his own life; or they can argue, second, that even if non-neutral policies would produce the most value, the state remains obligated to eschew them out of respect for its citizens' autonomy. Here I shall discuss only the first and more consequentialist of these arguments.
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Lazović-Pita, Lejla, and Ana Štambuk. "Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina." South East European Journal of Economics and Business 10, no. 2 (December 1, 2015): 29–44. http://dx.doi.org/10.1515/jeb-2015-0008.
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Abstract This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT) and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT) and corporate income tax (CIT) rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.
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Veerpalu, Anne. "Shareholder Ledger Using Distributed Ledger Technology: The Estonian Perspective." Masaryk University Journal of Law and Technology 13, no. 2 (September 30, 2019): 277–310. http://dx.doi.org/10.5817/mujlt2019-2-6.
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The article focuses on whether it is possible to use new technologies such as distributed ledger technology (DLT) in shareholder ledger maintenance systems. The article uses Estonia as an example to describe the shortcomings of shareholder ledger maintenance regulation and possible suggestions for reform and applies the principle of technology-neutrality to the subject matter to assess whether the regulation allows the adoption of new technologies, such as DLT, in ledger maintenance. The aim of the principle of technology-neutrality is to secure that the regulator does not create regulation that prefers any particular technology and discriminates against other technologies. Any regulation that is built around a pre-existing technology could suffer from preferring the use of that particular technology and consequently hinder innovation. In the article it is examined whether the ledger maintenance models used in Estonia are benefitting or suffering from the non-existence of technology-neutral technical standards for ledger maintenance and whether the differentiation of treatment of shareholder ledger administrators is justified on the basis of the principle of technology-neutrality.
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KOSCHUK, Tetiana, and Larysa RAINOVA. "Impact of digitalization on development of the VAT taxation system." Naukovi pratsi NDFI 2021, no. 1 (June 24, 2021): 51–64. http://dx.doi.org/10.33763/npndfi2021.01.051.
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he article establishes that the development of e-commerce generates serious tax threats. The problem of VAT collection is exacerbated, as non-residents who carry out transactions on supplies of electronic services often fall outside the system of consumption taxation. VAT fraud also distorts competition and increases inequality in the distribution of tax burden. The OECD recommends for the countries to apply at the taxation of e-commerce the approach providing collection of VAT by the principle of country of destination including a reverse charge mechanism, which assigns obligations for payment the VAT of foreign supplier to the customer in the country of consumption. It has been found that the EU is reforming the VAT system on the following principles: tackling fraud; “One Stop Shop”, greater consistency, less red tape. The efforts of the European Commission are primarily aimed at modernizing the collection of VAT in the area of cross-border e-commerce in the B2C format, including more scope for the MOSS regime. It is concluded that in Ukraine, in order to start levying VAT from operations on supplies of electronic services to final consumers by a non-resident, it is necessary to solve the following problems: determination of potential benefits and costs from the introduction of such taxation; definition of the term “electronic services” for VAT purposes; registration of a non-resident as a VAT payer; identification of the recipient of services - the resident of Ukraine to determine the place of supply in B2C format; determination of the procedure for VAT payment; providing a non-resident - VAT payer with the opportunity to pay tax in foreign banks and submit tax reports in the electronic form; introduction of an additional procedure for verifying non-residents reporting.
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Yap, Audrey. "Feminism and Carnap's Principle of Tolerance." Hypatia 25, no. 2 (2010): 437–54. http://dx.doi.org/10.1111/j.1527-2001.2009.01080.x.
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The logical empiricists often appear as a foil for feminist theories. Their emphasis on the individualistic nature of knowledge and on the value-neutrality of science seems directly opposed to most feminist concerns. However, several recent works have highlighted aspects of Carnap's views that make him seem like much less of a straightforwardly positivist thinker. Certain of these aspects lend themselves to feminist concerns much more than the stereotypical picture would imply.
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Morgan, Gareth. "Bandwidth hogs eat away at the principle of neutral neutrality." New Scientist 206, no. 2756 (April 2010): 20. http://dx.doi.org/10.1016/s0262-4079(10)60925-6.
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Madeley, John. "European liberal democracy and the principle of state religious neutrality." West European Politics 26, no. 1 (January 2003): 1–22. http://dx.doi.org/10.1080/01402380412331300177.
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Nahnybida, Olha. "Formation of the Irish neutrality concept in the 1930s." European Historical Studies, no. 11 (2018): 210–26. http://dx.doi.org/10.17721/2524-048x.2018.11.210-226.
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The article describes the specific aspects of the appearance, formation and evolution of the Irish neutrality as a foreign policy principle in the 1930s. The historical and geopolitical background of the formation of neutrality policy in the context of the struggle for independence and sovereignty of Ireland has been investigated. The role of Prime Minister Éamon de Valera as an ‘architect’ of neutrality policy of the Irish Free State and its foreign policy concept has been explored. It is emphasized that, unlike other neutral states, where the neutral status is legally secured, the neutrality of Ireland is of a traditional nature, since there are no clear legislative instructions according to which Ireland shall be obliged to adhere to the principle of neutrality in its foreign policy. The overcoming of the last obstacles to the proclamation of the neutral status of Ireland has been outlined, i.a. the elimination of the British naval presence in the Irish ports in 1938 and adoption of the Irish Constitution in 1937, which officially defined the annexation of Ulster. Finally, the influence of forthcoming WW2 has been explored. In the years of war, Ireland hoped to keep abstained not by adherence to some theoretical or abstract idea of neutrality, but by addressing to the practical question that the Irish government didn’t want to get involved in this conflict. They merely wanted to keep their people safe away from such consequences as they might appear when Ireland was directly involved in the war.
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Djufri, Mohammad. "MEMUNGUT PPN ATAU TIDAK KETIKA BENDAHARA DESA BERTRANSAKSI DENGAN PENGUSAHA NON PKP." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 12, no. 2 (December 30, 2019): 102–13. http://dx.doi.org/10.48108/jurnalbppk.v12i2.380.
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There are differences of opinion regarding the collected of VAT when Villlage Government Treasurers - who now changed his name to Head of Financial Affairs - deals with Non Taxable Entrepreneur partners with practices. The opinion states that there is no collected VAT by the Head of Financial Affairs whenever deals with Non Taxable Entrepreneur partners. There are two reasons how to collected VAT by Head of Financial Affairs. Firstly, status of Taxable Entrepreneur is a condition for tax payable mechanism and secondly, must be a tax invoice for each transaction. Practically, the Village Government Treasurer collected VAT on each transaction with Non Taxable Entrepreneur partners. This paper aims to clarify this issue through normative research. The result of this paper, that two reasons of collected VAT (status of Taxable Entrepreneur and the existence of tax invoices) are inappropriate. The most appropriate is set by the decree of the Director General of Taxes No. Kep-382 / PJ. / 2002, which clearly states that the VAT collector does not need to collect VAT on delivery of Taxable Goods or Taxable service by Non Taxable Entrepreneur. The rule can be a reference for the Head of Financial Affairs not to collect VAT to Non Taxable Entrepreneur partners. In fact, the rule can be interpreted differently because there are special rules (provisio) in the VAT Act and the issuance of this rule does not comply with the principle of lex superior derogat legi inferior. To provide legal certainty that is clear and firm and does not contain double meaning or provide an opportunity to be interpreted, new regulations are required at the lowest level of the Ministry of Finance Regulation as mandated by the VAT Law, and in that rule to be returned to special rule as stated in Article 16A.
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Pohan, Chairil Anwar, and Pebriana Arimbhi. "EVALUASI PEMAJAKAN ATAS NILAI TAMBAH DALAM BIAYA ANGKUTAN LAUT DAN UDARA (FREIGHT) KARGO PADA PERUSAHAAN FREIGHT FORWARDING DI INDONESIA." Transparansi Jurnal Ilmiah Ilmu Administrasi 9, no. 2 (February 12, 2018): 281–85. http://dx.doi.org/10.31334/trans.v9i2.32.
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Enactment of the application of the tax base in the form of Other Values for Freight Charges has become a smart "breakthrough" of the basic principles and tax characteristics contained in the VAT and VAT mechanism, and this policy is considered "successful" raised a complicated issue contained in the aspect fiscal (theoretical concept to aiming the difference in freight) when in fact there is no urgency or complicated issue from the fiscal aspect that requires to "other value" the freight charges for the calculation/imposition of VAT on freight charges in the delivery transaction of Freight Forwarding Services. Although taxpayers make a "breakthrough" of taxation on freight that has been considered "untaxable" beforehand, but on the other side, it is unfortunately the concept of taxation based on Regulation Finance Minister no. 38 / PMK.011 / 2013 on amendment to Regulation of the Minister of Finance no. 75 / PMK.03 / 2010 concerning other Values may cause losses for state revenues, because the VAT mechanism is disrupted due to theoretical concept of the tax base has not effectively being aiming. From the point of view of revenue productivity principle, the concept raises a new problem that really does not need to happen because basically the realization of the transactions of freight differences that can be "captured" from commercial bookkeeping held based on the applicable Financial Accounting Standard is an indication of the creation of an added value that become the object of VAT imposition. The application of the tax base in the form of Other Values for Freight Charges has "damaged" the value of the basic principles and tax characteristics contained in the VAT and VAT mechanism by means of to "other value" such freight charges for VAT calculation/imposition of VAT on freight charges in delivery transactions of Freight Forwarding Services (JPT / FF).
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Barry, Brian. "How Not to Defend Liberal Institutions." British Journal of Political Science 20, no. 1 (January 1990): 1–14. http://dx.doi.org/10.1017/s0007123400005676.
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Liberal institutions (freedom of speech and religious worship, for example) will naturally be supported by liberals – that is to say, those with a liberal outlook. But what arguments can be addressed to non-liberals? There are some traditional arguments but these are too limited in scope to provide a general justification for liberal institutions. A recent argument that claims to do the job is to the effect that justice entails neutrality and neutrality entails liberal institutions. However, neutrality is a principle that could appeal to non-liberals only if they had already swallowed a large dose of liberalism, since it requires that they regard their deepest convictions as preferences or personal opinions. It is also doubtful whether liberals are well advised to embrace neutrality.
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Wróblewska, Angelika. "The significance of Hultqvist Doctrine in the Swedish security policy." Scientific Journal of the Military University of Land Forces 195, no. 1 (March 17, 2020): 103–11. http://dx.doi.org/10.5604/01.3001.0014.0265.
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Sweden is one of the few countries that is guided by the principle of neutrality in its policy. Ensuring national security is one of the priorities of successive governments in Stockholm. The modern world is based on alliances, and states are unable to protect their security effectively. The Swedish security policy aims to achieve a perfect balance between security and neutrality and implements these intentions under the Hultqvist Doctrine.
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Deeva, T. V. "Digital Technologies in the System of Modern Models of Interaction between Taxpayers and Tax Authorities." Economics and Management 26, no. 8 (September 27, 2020): 840–50. http://dx.doi.org/10.35854/1998-1627-2020-8-840-850.
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The presented study addresses the peculiarities of using digital technologies in the field of interaction between taxpayers and tax authorities.Aim. The study aims to explore the possibilities of introducing advanced digital technologies (Automated Control System (ACS) VAT-2, product labelling, and introduction of online cash registers) into the system of modern models of interaction between taxpayers and tax authorities.Tasks. The authors analyze the specific aspects of implementing ACS VAT-2, product labeling, and online cash registers in business practice and develop recommendations for improving the efficiency of these tools.Methods. This study uses general scientific methods: legal and statistical analysis, synthesis, induction, and deduction.Results. The operating features of ACS VAT-2 are considered, the scheme used by tax authorities to identify organizations benefiting from VAT deduction is shown, and sanctions applied to these entities are described. The study analyzes the operating principle of online cash registers, the major stages of their implementation, and the sanctions applied to entrepreneurs using outdated cash register equipment. In the context of consideration of the mandatory product labeling system, the algorithms for preparing entrepreneurs to the transition towards electronic labeling are examined and the transition periods for specific product groups are estimated.Conclusions. The implementation of ACS VAT-2 digital technologies, online cash registers, and electronic product labeling increases the efficiency of control over product movement along the entire logistics chain and is aimed at preventing tax evasion, particularly with regard to VAT.
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Gavin, J. "Syrian government defies principle of medical neutrality by targeting underground clinics." BMJ 343, dec22 1 (December 22, 2011): d8314. http://dx.doi.org/10.1136/bmj.d8314.
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Fontana, Giuseppe. "Focus on Economic Theory Keynes on the “Nature of Economic Thinking”: The Principle of Non‐Neutrality of Choice and the Principle of Non‐Neutrality of Money." American Journal of Economics and Sociology 60, no. 4 (April 2001): 711–43. http://dx.doi.org/10.1111/1536-7150.00120.
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Bella Lestari, I. G. A., and Made Yenni Latrini. "Pengaruh PPN, PKB Tarif Progresif, dan Pendapatan WP pada Daya Beli Konsumen Kendaraan Bermotor." E-Jurnal Akuntansi 30, no. 8 (August 25, 2020): 2127. http://dx.doi.org/10.24843/eja.2020.v30.i08.p18.
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Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige.
Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.
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Grona, Andrew Vadimovich. "WAYS TOWARDS ADVANCED AUTOMATIC MEASURES TO PREVENT VAT EVASION." UKRAINIAN ASSEMBLY OF DOCTORS OF SCIENCES IN PUBLIC ADMINISTRATION 1, no. 11 (January 24, 2018): 102–18. http://dx.doi.org/10.31618/vadnd.v1i11.18.
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This paper intends to bring a view on possible measures, which the Cabinet of Ministers and Finance Department of Ukraine are authorized to implement. These measures concern introducing new criteria for evaluating the level of risks, sufficient for stopping a registration of tax invoices/adjustment calculations, depending on a kind of the stated goods’ issue. Both the criteria and implementation of those are based on the information, received from an au- tomated VAT payers’ inventory accounting system, necessary for creationas a component of VAT electronic administration system. The paper brings a view on measures, intended to automate a processof reviewing tax payers’ written expla- nations by the SFS committee, established in accord to FDU’s order # 566 on 13.06.2017. In addition, some automatic measures to prevent realizing the “twist- ing” operations have been proposed in the paper. It was noted that the procedure for stopping the registration of risky tax invoices was introduced as a means of automatically preventing such a widespread VAT avoidance scheme as a “twist” for all goods, and not just for fuel. In this article, under the risky tax billing/ adjustment calculations, it is proposed to understand such tax invoices/adjust- ments calculations that satisfy the approved criteria of the Ministry of Finance to assess the degree of risk sufficient to stop their registration. It is noted that the principle of indiscretion has already been established in Ukraine. It is estab- lished prematurely, since it is not yet backed up by effective automatic measures to prevent VAT deviations. The real implementation of this principle is one of the key points in improving the investment climate and implementing economic re- forms in Ukraine. It will sharply increase the level of freedom of doing business in Ukraine, will open the way for an automatic VAT refund procedure and deprive enterprises of unreasonable checks that are carried out in connection with the detection of tax breaches by their counterparties (and, more often, counteragents of their counterparties).
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Grona, Andrew Vadimovich. "WAYS TOWARDS ADVANCED AUTOMATIC MEASURES TO PREVENT VAT EVASION." UKRAINIAN ASSEMBLY OF DOCTORS OF SCIENCES IN PUBLIC ADMINISTRATION 1, no. 12 (February 14, 2018): 102–18. http://dx.doi.org/10.31618/vadnd.v1i12.53.
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This paper intends to bring a view on possible measures, which the Cabinet of Ministers and Finance Department of Ukraine are authorized to implement. These measures concern introducing new criteria for evaluating the level of risks, sufficient for stopping a registration of tax invoices/adjustment calculations, depending on a kind of the stated goods’ issue. Both the criteria and implementation of those are based on the information, received from an automated VAT payers’ inventory accounting system, necessary for creationas a component of VAT electronic administration system. The paper brings a view on measures, intended to automate a processof reviewing tax payers’ written explanations by the SFS committee, established in accord to FDU’s order # 566 on 13.06.2017. In addition, some automatic measures to prevent realizing the “twisting” operations have been proposed in the paper. It was noted that the procedure for stopping the registration of risky tax invoices was introduced as a means of automatically preventing such a widespread VAT avoidance scheme as a “twist” for all goods, and not just for fuel. In this article, under the risky tax billing/ adjustment calculations, it is proposed to understand such tax invoices/adjustments calculations that satisfy the approved criteria of the Ministry of Finance to assess the degree of risk sufficient to stop their registration. It is noted that the principle of indiscretion has already been established in Ukraine. It is established prematurely, since it is not yet backed up by effective automatic measures to prevent VAT deviations. The real implementation of this principle is one of the key points in improving the investment climate and implementing economic reforms in Ukraine. It will sharply increase the level of freedom of doing business in Ukraine, will open the way for an automatic VAT refund procedure and deprive enterprises of unreasonable checks that are carried out in connection with the detection of tax breaches by their counterparties (and, more often, counteragents of their counterparties).
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Davies, David. "Putnam's Brain-Teaser." Canadian Journal of Philosophy 25, no. 2 (June 1995): 203–27. http://dx.doi.org/10.1080/00455091.1995.10717413.
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1. Metaphysical Realists have traditionally relied upon the skeptic to give substance to the idea that truth is, in the words of Hilary Putnam, 'radically non-episternic,’ forever outstripping, in principle at least, the reach of justification. What better model of truth so conceived, after all, than the skeptic's contention that even our firmest convictions might be mistaken in that we might be the victims of demonic deception or the machinations of an evil scientist? But the availability of this favorite model of Realist truth, encapsulated in the claim that we might be ‘brains in a vat,’ has been called into question by Putnam in the opening chapter of Reason, Truth, and History. Putnam contends that, if we grant the Realist notion of truth, as referentially mediated correspondence to THE WORLD, then, given certain plausible constraints on reference, we can know that we are not brains in a vat (or, more accurately, ‘brains in a vat' of a particular kind, as we shall see).
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Rantakari, Lauri. "Network Neutrality: Anticompetitive Issues in Internet Legislation." Helsinki Law Review 2, no. 1 (January 1, 2008): 175–88. http://dx.doi.org/10.33344/vol2iss1pp175-188.
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This article seeks to illustrate current policies over the so-called network neutrality in the United States and in the European Union.
In short, network neutrality, which lacks any exact definition and is under constantdebate, consists of principles that allow public information networks to treat all content, sites and platforms equally. In practice, hindrance or exclusion of certain types of lawful Internet traffic or content by the Internet service providers would be contrary to these principles. Due to the US-centric nature of the Internet, the US stance over network neutrality will also affect the Internet policies of the European Union as well. Thus, the aim of this article is to stimulate academic discussion about network neutrality in Finland.
The focus of this descriptive article is on exemplifying network neutrality’s impact on technological development, the evolution of business models in the Internet space, and especially, potential antitrust issues. Finally, this article asks how network neutrality will be legislated in the future and whether it will survive as a network design principle.