Готові списки джерел за темами / Rights and taxpayer freedoms

Добірка наукової літератури з теми "Rights and taxpayer freedoms"

Автор: Grafiati

Опубліковано: 8 червня 2024

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Статті в журналах з теми "Rights and taxpayer freedoms":

Dontsova, A., and E. Dolmatova. "Judicial Protection of Taxpayer’s Rights and Appeal Against Actions of Tax Authorities." Bulletin of Science and Practice 6, no. 1 (January 15, 2020): 287–91. http://dx.doi.org/10.33619/2414-2948/50/35.

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The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax disputes between tax subjects and tax authorities, different directions of ways to protect the rights and freedoms of the taxpayer. Within the framework of judicial protection, specific types and grounds of judicial protection are studied, as well as priority rules for judicial consideration of tax disputes. The article analyzes the law enforcement practice of tax disputes and identifies the objects of appeal by the taxpayer. The procedure for appealing decisions and actions of the tax authority, which is regulated by article 138 of the tax code, is considered in more detail. The final stage is to summarize the above topic.

Mykolenko, O. I. "PUBLIC-AUTHORITY SERVICES AS AN ADMINISTRATIVE-LEGAL MEANS OF ENSURING THE REALIZATION OF HUMAN RIGHTS IN RELATIONS BETWEEN TAXPAYERS AND SUBJECTS OF PUBLIC ADMINISTRATION." Constitutional State, no. 51 (October 15, 2023): 70–76. http://dx.doi.org/10.18524/2411-2054.2023.51.287987.

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In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrative-legal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax authorities; 2) introduction and regulation of democratic, transparent and civilized relations between tax authorities and taxpayers, taking into account the ideology that can be traced in the provisions of the Constitution of Ukraine – «the state’s service to human interests»; 3) ensuring the fullest possible implementation of human rights and freedoms in relations between taxpayers and subjects of public administration; 4) creation of effective and efficient protection of these rights and freedoms in case of their violation by public administration bodies, in particular, tax authorities. It has been established that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration covers the sphere of public relations, which is bypassed for various objective and subjective reasons as representatives of administrative, and tax law. It is proposed to define public-authority services as services provided by subjects of public administration with the aim of ensuring the rights, freedoms and legally protected interests of persons in the public-law sphere. In connection with the fact that the taxpayer is a participant in legal relations for obtaining public-authority services, it is proposed to include this group of relations in the subject of administrative-legal regulation, because administrative law considers tax authorities as a type of subjects of public administration. If public-authority services are considered as the result of the activities of public administration subjects in the sphere of realization of the rights and freedoms of citizens in the public-law sphere, then they should be classified as administrative-legal means that ensure the realization of the rights of private individuals in public-law relations.

Osterweil, Eric. "Are LOB Provisions in Double Tax Conventions Contrary to EC Treaty Freedoms?" EC Tax Review 18, Issue 5 (October 1, 2009): 236–48. http://dx.doi.org/10.54648/ecta2009031.

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Double tax conventions (DTCs) generally include clauses that refuse to residents of a contracting state the right to claim treaty benefits with respect to income derived from the other contracting state if they are not ‘beneficial owners’ of the income. ‘Limitation-on-Benefits’ (LOB) clauses in DTCs, particularly where the United States is a contracting state, provide objective criteria for limiting taxpayer rights under DTCs. LOB clauses, which are designed to prevent treaty abuse, may, however, be in violation of the Treaty Establishing the European Community (EC Treaty) freedoms. This article explores the issue of the compatibility of LOB with EC freedoms of establishment and movement of capital.

Gorgol, Andrzej. "Czy utworzenie instytucji rzecznika praw podatnika jest niezbędne dla prawidłowego funkcjonowania systemu ochrony praw i wolności człowieka oraz obywatela?" Przegląd Sejmowy 2(163) (2021): 295–315. http://dx.doi.org/10.31268/ps.2021.28.

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The article aims to show that the creation of the institution of a taxpayer Ombudsman is necessary to improve and tighten the system of protection of human and civil rights and freedoms. The author analyses the content of the draft laws on this Ombudsman and their justifications in order to determine the motives behind their authors, initiating legislative proceedings. These considerations focus on the existence of the rationale for state interference in the field of the protection of the rights of tax entities, which is addressed in formal and substantive terms. The controversial aspects of existing legislative solutions have also been highlighted.

van Thiel, Servaas, Georg Kofler, and Axel Cordewener. "The Clash Between European Freedoms and National Direct Tax Law: Public Interest Defences Available to the Member States." Common Market Law Review 46, Issue 6 (December 1, 2009): 1951–2000. http://dx.doi.org/10.54648/cola2009078.

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In the early days of Community law the ECJ, still sheltered from political constraints, was able to develop its jurisprudence on the EC fundamental freedoms with a view to enhancing the development of Community law and to advancing the Internal Market. More recently, however, the case law in the field of direct taxation has more and more come into the political limelight as fundamental tax policy questions and billions of tax revenue are at stake. As the Court’s decisions also take account of the dynamic evolution of the Community’s legal system and are much influenced by considerations of policy and economics, recent case law seems to put more emphasis on a cautious re-balancing of taxpayer rights under the fundamental freedoms and possibilities for Member States to justify restrictive tax measures on the basis of overriding public interest reasons. However, the Court’s recent attempts have also warranted criticism from the perspective of legal certainty, due to the potential disregard of legal precedent and the concern that the Court might deviate from general Internal Market principles in this particular area. Against this background, the present contribution aims at systematizing the recent developments and dogmatic approaches underlying the body of case law in the field of direct taxation with respect to (acceptable and unacceptable) justifications of infringements on taxpayer rights to free movement and non discrimination.

Drljača, Zorica. "Some Aspects of the Rights of Tax Payers in the Light of the Tax Reforms // Neki aspekti prava poreskih obveznika u svjetlu poreskih reformi." Годишњак факултета правних наука - АПЕИРОН 8, no. 8 (July 24, 2018): 169. http://dx.doi.org/10.7251/gfp1808169d.

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The protection of taxpayers’ rights is an important issue of any democratic country, as it concerns matters related to basic human rights and freedoms. When we take into account basic components of taxpayers’ rights in most of the developed European countries, such as the right to information and assistance, the right to appeal, the right to the consistent application of legal provisions, the right to security, the right to privacy and the right to data secrecy and confidentiality, we can deduce that those rights are also recognized to the taxpayers in Republika Srpska. In order to further improve the relationship between the Tax Administration and the taxpayers in the Republika Srpska, we suggest that the Tax Administration, following the example of the Tax Administration of the Republic of Serbia and the tax authorities of other countries, should in future activities draw up the Charter of Taxpayers which would represent a full affirmation of their rights and an additional aspect of the Tax Administration’s openness towards taxpayers. In the future, the Tax Administration should also consider the possibility of setting up tax ombudsman institutions as well as specialized tax courts before which tax disputes would be conducted.

Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (November 15, 2019): 299–304. http://dx.doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees.

Latkovska, Tamara, Pavlo Latkovskyi, and Anastasiia Podolska. "Legal ways of double taxation resolving." Revista Amazonia Investiga 9, no. 26 (February 21, 2020): 365–71. http://dx.doi.org/10.34069/ai/2020.26.02.42.

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The purpose of the article is a comprehensive study of the problems of double taxation, which is at the intersection of categories of taxable entity and taxpayer. According to the purpose, it is substantiated that double taxation arises in the case of taxation of income received by residents abroad, or in the case of a mixed procedure of tax payment, or in the taxation of the distributed part of the profits of enterprises. It has been established that double taxation is also possible with the partial imposition of one object on another, and this can occur both within the same country and under different tax systems. The taxation of petroleum products with excise tax, which resulted from the legislative regulation that led to double taxation, was considered and analyzed. In the process of researching the topic of the article, the authors conclude that, starting from 2016, the legislator actually introduced double taxation with the same tax and accordingly replaced the ad valorem excise tax rate on retail sales of excisable goods with specific ones (Euro tax rate per unit of tax). It is stated that double taxation of one and the same taxpayer is a violation of Article 1 of the Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms of each natural or legal person, the right to peacefully own their property.

Handika, Irine. "Disfungsi Peradilan Pajak Indonesia dalam Merealisasikan Keadilan." Jurnal Hukum dan Peradilan 1, no. 3 (November 30, 2012): 359. http://dx.doi.org/10.25216/jhp.1.3.2012.359-378.

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Appeals is a remedy that can be used by the taxpayers during the tax dispute with the tax authorities, having previously filed Objection. Philosophy of remedies is a means of seeking justice to fight for their rights as equal before the law, it should be an option that gives freedom for the taxpayer to use or not use. Anomaly occurs, where the Act Number 28 of 2007 on General Provisions and Tax Procedures seeking justice requires to pay the administrative sanction a fine of 100% of Appeals were denied or granted in part. In the middle of the threat of sanctions, taxpayers are dealing with a lower ability of court to produce a fair Judgment for the parties. Therefore, the realization of the Tax Judiciary functions as a conduit of Fairness should be questioned and examined. Keywords: Appeal, Objection, Fine, Judiciary, Fairness

PARENTE, SALVATORE ANTONELLO. "THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS." Civitas et Lex 18, no. 2 (September 30, 2018): 39–49. http://dx.doi.org/10.31648/cetl.2520.

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Tax ethics is the science that studies what is reputedly ethics in practice of the behaviorof subjects, broadly speaking, participating in the legal relationship of tax. Infact, the ethicalaspects do not invest only the attitude of the taxpayers, but also the conduct of holders of powerof taxation, authors of tax policy choices. In this light, a law matter – tax law – can contendwith a discipline not legal – ethics –, like what happens in other areas of the legislative system.In the modern legal systems, the power to impose taxes, expression of State sovereignty, assumesa particular dimension, anchored to rigorous objective parameters, suitable to reinforce the ethicaltoll of the tax. This power is illustrative of the authority exercised by the State on its own territory,in order to achieve the common good and ensuring order, freedom and rights of the individual.The performance of that function gives to the State a “moral legitimacy”, founded on freedom and thesense of responsibility. In fact, the obligation to contribute to public expenditure, even before in thelegal system, is grounded in an ethical duty, who buys relevance when rises some form of commonlife. In constitutional terms, taxing power is bounded by two special parameters, closely related,surging to founding policy of tax arrangements: the principle of legality (article 23 of Constitution)and the principle of ability to pay (article 53 of Constitution). These parameters combine advancedforms of protection of the rights of the taxpayer.

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Дисертації з теми "Rights and taxpayer freedoms":

Irzhavska, A. "Constitutional rights and freedoms of citizens in Ukraine." Thesis, Sumy State University, 2015. http://essuir.sumdu.edu.ua/handle/123456789/40403.

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According to the current legislation of Ukraine, a citizen of Ukraine, a foreigner, a stateless person and any other person has the scope of rights and obligations determined by the Constitution of Ukraine, the Civil Code of Ukraine, the existing legal acts of Ukraine and international treaties.

Tan, Lucian. "Human Rights and Fundamental Freedoms in Athenian Oratory." Thesis, The University of Sydney, 2021. https://hdl.handle.net/2123/25382.

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Human rights and fundamental freedoms are entitlements thought to be inherent to humans, shared equally by all and thought to exist beyond the authority of any human institution or structure. They are critical part of modern social and political discourse, describing the basic social conditions needed for human dignity, appealing to a shared understanding of both what it means to be a human, and what humanity ought to aspire to. However, the extent to which the language and discourse of human rights, fundamental freedoms and human dignity was utilised in Classical Athens remains unclear. The focus for human rights scholarship has been on modern formulations of human rights, while scholarship on Classical Athens has focussed attention primarily on human institutions and structures such as Athenian citizenship, to the exclusion of concepts of shared humanity and fundamental freedoms. This thesis applies modern human rights theory to Classical Athenian oratory to identify rights claims justified by language that describes such rights as inherent to the human condition and fundamental to human society. The language used in oratory is an important component of public discourse in Classical Athens, particularly in the way it sought to persuade listeners. Six rights and freedoms which invoke human rights justifications are identified: free and equal speech; personal security; self-defence, treatment according to law; fulfilment of oath and promised action; and possession of property. These rights and freedoms are shown to represent both discrete fundamental entitlements, but also a collective ideal of human freedom and equality. Human dignity in Athenian oratory is presented as life within a human society that enables each individual to live their best life, and the orators cast Athens as the benchmark in this regard. As such, these human rights were framed communally, so that the rights held by individuals worked to support the polis, rather than as a limit on state power. The framing of human dignity as a social structure rather than an individual endowment is also shown to raise issues in relation to entrenching the discrimination within the polis, which this thesis touches upon but which ultimately warrants further exploration.

Hawkshaw, Robert Stephen. "Tax information exchange and the erosion of taxpayer privacy rights." Thesis, University of British Columbia, 2014. http://hdl.handle.net/2429/48389.

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The exchange of taxpayer information between revenue agencies has been increasing as a response to globalization and technological advances, which have allowed taxpayers more opportunities for tax avoidance and tax evasion. Tax information exchange allows revenue agencies to take advantage of these same advances. The legal framework through which the exchange of taxpayer information is implemented consists of modifications to existing tax conventions and special Tax Information Exchange Agreements. These tax treaties modify and override domestic privacy laws. The Canadian income tax system operates within a regime of constitutional privacy protections and statutory privacy protections. A balance has been struck between the right to privacy and the State interest in obtaining personal information in order to administer and enforce the tax system. This thesis examines the information gathering powers of the Canada Revenue Agency and the limits on these powers. These powers are broad because taxpayers generally have a low expectation of privacy in their tax information. This thesis argues that the balance struck domestically is predicated on meaningful procedural protections and remedies and on taxpayer information not being shared with third parties. This thesis then examines the tax treaty information exchange provisions and their interaction with Canadian law. This thesis argues that these provisions override domestic law without providing any meaningful procedural protections. This thesis concludes that information exchange in its current state is incompatible with the balance struck by the Courts between taxpayer privacy and the revenue authorities’ need for information.
Law, Faculty of
Graduate

Миронець, Оксана Миколаївна. "The rights and freedoms under the Constitution of Ukraine." Thesis, Конституційний розвиток в Україні: історична ретроспектива та сучасні трансформації: Матеріали Всеукраїнської наукової конференції. М. Сєвєродонецьк, 21 травня 2015 р. / За ред. д.і.н., проф. Довжука І.В. – Сєвєродонецьк, СНУ ім. В.Даля, 2015. – 104 с, 2015. http://er.nau.edu.ua/handle/NAU/28467.

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Hankivsky, Olena. "The interpretation of equality under the Charter of Rights and Freedoms." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq28488.pdf.

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Lucchi, Nicola. "The role of Internet access in enabling individual’s rights and freedoms." Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21576.

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The paper discusses the scientific and policy debate as to whether access to the Internet can be considered so fundamental for human interaction as to deserve a special legal protection. In particular, it examines the impact of computer-mediated communication on the realization of individual’s rights and freedoms as well as on democratization processes. It then considers how Internet content governance is posing regulatory issues directly related to the growing importance of an equitable access to digital information. In this regard, the paper looks at conflicts arising within the systems of rights and obligations attached to communication (and especially content provision) over the Internet. The paper finally concludes by identifying emerging tensions and drawing out the implications for the nature and definitions of rights (e.g. of communication and access, but also of intellectual property ownership) and for regulations and actions taken to protect, promote or qualify those rights. All these points are illustrated by a series of recent examples.

Rossall, Jonathan P. J. "The charter of rights and freedoms and the human rights statutes : an uneasy truce or a peaceful coexistence?" Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=65353.

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Bates, Edward. "The European Convention on Human Rights and Fundamental Freedoms 1950-2000 : the foundations to Europe's Bill of Rights." Thesis, University of Nottingham, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364446.

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Wan, William Kok-Tang. "The impact of the Canadian Charter of Rights and Freedoms on religious freedom." Thesis, University of Ottawa (Canada), 1989. http://hdl.handle.net/10393/5720.

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Lambert, Nicolas C. G. "The impact of the Charter of Rights and Freedoms on Canadian administrative law /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=85217.

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The Canadian Charter of Rights and Freedoms can be interpreted in two ways regarding its relation with administrative law. First, as an alternative statutory remedy against government; second, as a general democratic mandate to reconsider the foundations of Canadian administrative law. Nevertheless, in spite of the entrenchment of the Charter, the former interpretation has prevailed. Indeed, since 1982, the Charter has developed as a distinct body of rights operating separately from administrative law remedies.
The interpretation of the Charter as a distinct statutory remedy has caused problems in both the definition of administrative power under the Charter and in the judicial review of administrative action. First, the interpretation of the Charter as autonomous remedy has polarized the definition of administrative power insofar as administrative authorities can either apply or not apply the Charter. However, both solutions are extreme: administrative authorities are not superior courts; conversely, the notwithstanding clause set aside, the power to give effect to the Charter cannot validly be withdrawn. Second, at the judicial level, even though it is part of the Constitution, the Charter has been treated as an autonomous cause of action against government, thus distinct from inherent judicial powers. This has prompted a separate regime of judicial power under the Charter, and separate constitutional and administrative law standards of review.
However, the autonomy of the Charter and administrative law, at both administrative and judicial levels, is being reconciled through the integration of the Charter into the process of statutory interpretation, thus minimizing the distinction between "administrative law" and the "law of the Charter".

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Книги з теми "Rights and taxpayer freedoms":

Crouch, Holmes F. Your taxpayer rights. Saratoga, CA: Allyear Tax Guides, 1996.

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R, Luckey John, Ripy Thomas B, and Library of Congress. Congressional Research Service, eds. Taxpayer bill of rights. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1988.

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Carson, Bruce. Charter of Rights and Freedoms: Fundamental freedoms and mobility rights. [Ottawa]: Library of Parliament, Research Branch, 1989.

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Canada. Library of Parliament. Research Branch. Charter of rights and freedoms: Fundamental freedoms. Ottawa: Library of Parliament, 1996.

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Douglas, Kristen. The Charter of Rights and Freedoms : fundamental freedoms. [Ottawa]: Library of Parliament, Research Branch, 1990.

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United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight., ed. Written comments on taxpayer rights. Washington: U.S. G.P.O., 2001.

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United States. Internal Revenue Service. Your rights as a taxpayer. 5th ed. Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1996.

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United States. Internal Revenue Service, ed. Taxpayer bill of rights II. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue ervice, 1996.

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United States. Internal Revenue Service., ed. Your rights as a taxpayer. 5th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1996.

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United States. Internal Revenue Service., ed. Your rights as a taxpayer. [Washington, D.C: Dept. of the Treasury, Internal Revenue Service, 1988.

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Частини книг з теми "Rights and taxpayer freedoms":

Griller, Stefan, Dimitri P. Droutsas, Katrin Forgó, Gerda Falkner, and Michael Nentwich. "Fundamental Rights and Freedoms." In The Treaty of Amsterdam, 133–73. Vienna: Springer Vienna, 2000. http://dx.doi.org/10.1007/978-3-7091-6762-5_9.

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Fielding, Rowenna. "Privacy rights and freedoms." In A Practitioner’s Guide to Cybersecurity and Data Protection, 53–68. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003364184-5.

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Virgili, Tommaso. "Constitutional and international freedoms." In Islam, Constitutional Law and Human Rights, 150–63. London: Routledge, 2021. http://dx.doi.org/10.4324/9780429259418-10.

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Bacon, Edwin. "Rights, Freedoms and Civil Society." In Contemporary Russia, 152–76. London: Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40827-3_7.

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Cammaerts, Bart. "Communication Freedoms versus Communication Rights." In The Routledge Companion to Media and Human Rights, 50–59. London; New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315619835-5.

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Hamuläk, Ondrej. "Idolatry of Rights and Freedoms." In Protecting Human Rights in the EU, 187–98. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38902-3_11.

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Pupavac, Vanessa. "Afterword: Reclaiming Freedoms of Speech against Linguistic Governance?" In Language Rights, 249–61. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9781137284044_11.

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Fiodorova, Anna. "Fundamental rights and freedoms under consideration." In Information Exchange and EU Law Enforcement, 41–80. Abingdon, Oxon ; New York, NY : Routledge, 2018. | Based on author’s thesis (doctoral – Universidad Carlos III de Madrid, 2015) issued under title: Information exchange efficiency in criminal investigation in European Union.: Routledge, 2018. http://dx.doi.org/10.4324/9781351240260-3.

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Assim, Usang Maria. "Civil Rights and Freedoms of the Child." In International Human Rights of Children, 389–417. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-4184-6_7.

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Bentley, Duncan. "Taxpayer Rights and Protections in a Digital Global Environment." In Ethics and Taxation, 251–94. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_11.

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Тези доповідей конференцій з теми "Rights and taxpayer freedoms":

Джораева, С. В., Е. П. Головина, and Д. Д. Кабаргина. "HUMAN AND CIVIL RIGHTS AND FREEDOMS." In ИНСТИТУТЫ ЗАЩИТЫ ПРАВ ЧЕЛОВЕКА И ГРАЖДАНИНА В ИСТОРИИ РОССИИ. Crossref, 2022. http://dx.doi.org/10.56777/lawinn.2023.83.24.008.

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Роль прав и свобод человека и гражданина достаточно значительна. Рассматривается понятие прав и свобод человека и гражданина. Дается общая характеристика становления. Также в особенности рассматриваются гражданские и политические права. The role of human and civil rights and freedoms is quite significant. The concept of human and civil rights and freedoms is considered. A general characteristic of the formation is given. Civil and political rights are also considered in particular.

Korzh, I. F., V. M. Kirienko, and T. I. Korzh. "Discretion of limitation of human rights and freedoms." In TOPICAL ISSUES OF MODERN JURISPRUDENCE. Baltija Publishing, 2023. http://dx.doi.org/10.30525/978-9934-26-313-2-2.

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Isaeva, C. A., T. T. Dyusebaev, I. N. Vorontsova, and A. S. Kazhenova. "Personal rights and freedoms: modern aspects of the contents." In IX International symposium «Humanities and Social Sciences in Europe: Achievements and Perspectives». Viena: East West Association GmbH, 2016. http://dx.doi.org/10.20534/ix-symposium-9-337-346.

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Dashin, Aleksey, Gennady Pratsko, Olga Shapoval, Lyudmila Svistunova, and Tatyana Kolomeitseva. "Improving the institution of human rights and freedoms in constitutional law in Russia." In East – West: Practical Approaches to Countering Terrorism and Preventing Violent Extremism. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcshss.tpbu1155.

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This article discusses the prospects for further constitutional and legal reform in order to maximize the full enjoyment of human rights and freedoms in the Russian Federation. The article attempts to analyze from new positions the most problematic issues of implementing the principles of Russian constitutional law, which traditionally are the rights and freedoms of man and citizen. The authors pay special attention to the analysis of the categorical framework and methodological approaches to the problem under study. The main theoretical and methodological approaches are studied, which include: dialectical, structural-functional, comparative legal and other methods. A comparative analysis of the terms “rights” and “freedoms” of man is of considerable interest, during which similar features and differences are revealed. The authors analyzed the views of leading Russian scientists. In the course of the study, the authors revealed the mechanisms and guarantees ensuring individual freedoms (economic, political, ideological and legal ones). In conclusion, the authors come to the logical conclusion that individual rights and freedoms are the most important factor characterizing modern Russian society.

Оздамирова, Лаура Мусатовна. "THE MAIN APPROACHES TO THE CLASSIFICATION OF HUMAN RIGHTS AND FREEDOMS." In Образование. Культура. Общество: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Июнь 2020). Crossref, 2020. http://dx.doi.org/10.37539/ecs291.2020.37.32.040.

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В статье рассматриваются основные права и свободы личности, также подчеркивается их важность для правового государства. Очень важно создать условия для обеспечения достойной жизни и свободного развития граждан. Также рассматривается общепринятая классификация прав и свобод личности, выделяется ее основной критерий - сфера общественной жизни, в которой возникают и реализуются права и свободы личности. The article discusses the basic rights and freedoms of the individual, and also emphasizes their importance for the rule of law. It is very important to create conditions for a decent life and free development of citizens. The generally accepted classification of the rights and freedoms of the individual is also considered, its main criterion is highlighted - the sphere of public life in which the rights and freedoms of the individual arise and are realized.

Идрисов, Хусейн Вахаевич. "THE RELATIONSHIP BETWEEN THE CONCEPTS OF "HUMAN RIGHTS" AND "FREEDOM OF THE PERSON»." In Социально-экономические и гуманитарные науки: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Август 2020). Crossref, 2020. http://dx.doi.org/10.37539/seh292.2020.33.30.006.

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Статья посвящена характеристике юридических категорий «права человека» и «свободы человека». В работе проводится анализ российской законодательной и международной-правовой базы, а также вопрос соотношения исследуемых понятий. В заключении работы делается вывод об ограниченности прав и свобод человека границами права и свобод другого человека. The article is devoted to the characteristics of the legal categories "human rights" and"human freedoms". The paper analyzes the Russian legislative and international legal framework, as well as the question of the correlation of the studied concepts. In conclusion, the paper concludes that human rights and freedoms are limited by the boundaries of the rights and freedoms of another person.

Умарова, Мадина Алиевна. "PROTECTION OF FUNDAMENTAL RIGHTS AND FREEDOMS BY MEANS OF CONSTITUTIONAL LEGAL PROCEEDINGS." In Образование. Культура. Общество: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Июнь 2020). Crossref, 2020. http://dx.doi.org/10.37539/ecs291.2020.62.77.016.

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Как показывают исследования, одной из основных форм защиты прав и свобод человека и гражданина является конституционное судопроизводство. В данной статье рассматриваются наиболее характерные признаки и особенности данного механизма защиты прав и свобод человека. Studies show that one of the main forms of protection of the rights and freedoms of man and citizen is constitutional proceedings. This article discusses the most characteristic signs and features of this mechanism for protecting human rights and freedoms.

Mojanoski, Cane. "FREEDOM OF RELIGION, RELIGIOUS FREEDOMS AND POLITICAL EXTREMISM." In SECURITY HORIZONS. Faculty of Security- Skopje, 2020. http://dx.doi.org/10.20544/icp.11.01.20.p11.

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The subject of this paper is the discussion about human rights and freedoms of the citizens, established by the Constitution and the international documents, with a special emphasis on the freedom of religion and other religious freedoms and rights. In that sense, the assumptions for realization of the freedom of conscience are analyzed as a basis for strengthening the independent, free, and critical thought of the individual, the free development of the thought and the beliefs in terms of accepting views, beliefs, and knowledge related to religion. A special emphasis in this paper is given to certain forms of (miss) use of religion, as fanaticism, the religious integralism, extremism and the political extremism. Key words: Freedom of religion, religious freedoms, religiosity, extremism and political extremism

Yakovlev, Alexandr. "Religious And Ethnic Minorities Rights And Freedoms Legal Confirmation In India." In International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.349.

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Danchenko, A. V. "COMPETITION OF HUMAN AND CIVIL RIGHTS AND FREEDOMS IN LAW ACTIVITIES." In Всероссийская студенческая научная конференция с международным участием "Молодежь, наука и цивилизация". Сибирский юридический институт Министерства внутренних дел Российской Федерации, 2019. http://dx.doi.org/10.51980/2019_227_133.

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Звіти організацій з теми "Rights and taxpayer freedoms":

Terzyan, Aram. Russia Amidst the War: Implications for Human Rights and Political Freedoms. Eurasia Institutes, December 2022. http://dx.doi.org/10.47669/earp-1-2022.

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This paper explores the state of human rights and political freedoms in Russia amid the Russian invasion of Ukraine. The ongoing Russian-Ukrainian war has devastatingly affected the state of human rights and political freedoms across Russia. The vague and ill-defined laws introduced in Russia amid the war severely restrict the citizens’ fundamental rights and freedoms, leading to a massive crackdown on government critics. This has significantly undermined Russia’s international standing, while leading to the Kremlin’s further rejection of democratic norms. More worryingly, Russia’s restrictive policy has been further combined with its decision to withdraw from the Council of Europe which raises a series unanswered question regarding the future of its human rights commitments. This paper concludes that Russia is isolating itself from the greater international community and resembling a North Korean-style form a tyranny.

Kolarzik, Nina, and Aram Terzyan. The State of Human Rights and Political Freedoms in Belarus: Was the Crisis Inevitable? Eurasia Institutes, November 2020. http://dx.doi.org/10.47669/psprp-4-2020.

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The rule of Alexander Lukashenko in Belarus has created one of the most resilient authoritarian regimes in post-communist Europe. Meanwhile, the turmoil triggered by the 2020 presidential election has put in the spotlight the mounting challenges facing Lukashenko’s authoritarian rule. This paper investigates the state of human rights and political freedoms in Belarus, focusing on the main rationale behind the turmoil surrounding the 2020 presidential election. It concludes that the political crisis following the elections is the unsurprising consequence of Lukashenko’s diminishing ability to maintain power or concentrate political control by preserving elite unity, controlling elections, and/or using force against opponents.

Terzyan, Aram. Civil Liberties and COVID-19 in Uzbekistan and Kyrgyzstan: Rising Authoritarianism? Eurasia Institutes, January 2022. http://dx.doi.org/10.47669/erd-1-2022.

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This paper explores Uzbekistan’s and Kyrgyzstan’s responses to COVID-19, with a focus on its implications for political freedoms and human rights across the two Central Asian countries. Along with devastating public health systems, and causing lockdowns of nations, COIVD-19 pandemic has posed formidable challenges to human rights worldwide. A well- informed observer notes that with a gratuitous toll being inflicted on democracy, civil liberties, fundamental freedoms, healthcare ethics, and human dignity, this has the potential to unleash humanitarian crises no less devastating than COVID-19 in the long run (Thompson and Eric 2020). Thus, one of the biggest questions regarding the political implications of the pandemic involves explaining the extent to which governments have violated democratic standards in their response to COVID-19.

Rukundo, Solomon. Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda. Institute of Development Studies, March 2023. http://dx.doi.org/10.19088/ictd.2023.010.

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It is increasingly common in many jurisdictions around the world to find an independent government office where complaints against the tax administration can be submitted. Traditional mechanisms, such as tribunals and courts, may not be effective, as these are usually very slow and costly. Many governments have developed the institution of a tax ombudsman to safeguard taxpayers’ rights and improve the overall tax system. This paper makes the case for the establishment of a tax ombudsman in Uganda. It begins with examining the concept of an ombudsman in general, and a tax ombudsman in particular. The paper proceeds to highlight the limitations of the Uganda Revenue Authority, the country’s tax administrator, and its existing oversight bodies, which justify the need for a tax ombudsman. The paper further elaborates on other justifications for the establishment of this office. The paper then briefly examines five country case studies of a tax ombudsman in operation – the United Kingdom, United States, Australia, South Africa and Tanzania. Drawing from these case studies and other literature, the paper sets out the ideal powers and roles for a tax ombudsman in the Ugandan context.

Markiv, Mykola. LEGAL FOUNDATIONS FOR THE DEVELOPMENT AND PROTECTION OF THE RIGHTS OF FOREIGN AND UKRAINIAN JOURNALISTS IN UKRAINE DURING FULL SCALE RUSSIAN AGGRESSION. Ivan Franko National University of Lviv, March 2024. http://dx.doi.org/10.30970/vjo.2024.54-55.12149.

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The article is dedicated to theoretical understanding of the problem of development and protection of the rights of foreign and domestic journalists. The modern reality of journalistic activity, including the full scale russian aggression, was highlighted. The activities of foreign journalists that come to Ukraine to shoot and write materials to inform their audience with the current situation were carefully studied and analyzed. But on the other hand, the presence of different foreign press agencies in Ukraine can cause harm to national security, because information provided by foreign journalists can be used by hostiles in their criminal deeds. The harsh situation with journalists’ rights is proved by reports about targeting press-labelled cars, assassinations and burglarizing of journalists on annexed territory. War in Ukraine became the first precedent when occupational army prevent press associations to shoot and report crimes they commit there. Materials and photos provided by Ukrainian and foreign journalists do not only give emotional and information pictures to readers and the public, but also are used in courts for persecution. Because of systematic violation of journalists’ rights by russian forces, they demand an eager change of European and national law to punish criminals and increase responsibility for their crimes. Today demand on information is high. One can say that the most precious thing and one of the most valuable goods is information. The main priority today is the rights of journalists their safety Problematic issues of journalistic activity in today’s conditions are highlighted as destabilizing factors in the protection of journalists’ rights. Ways to solve the outlined problematic issues are provided. Key words: journalism, journalist, law, ensuring rights, rights and freedoms, war, invasion, journalistic activity.

Terzyan, Aram. New President, Old Problems: The Challenges of Post-Nazarbayev State-Building in Kazakhstan. Eurasia Institutes, November 2020. http://dx.doi.org/10.47669/psprp-5-2020.

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This paper explores post-Nazarbayev state-building in Kazakhstan, focusing on domestic and foreign policy implications of the power transition. After thirty years of incumbency, President Nursultan Nazarbayev stepped down in 2019, smoothly transferring the power to his nominee, Kassym-Jomart Tokayev, and thus plunged the country into a sensitive phase of power transition. This study suggests that the power transition in Kazakhstan has not led to significant improvements in terms of human rights and political freedoms protection, leaving the state of the weak opposition and constrained civil society intact. Kazakhstan keeps maintaining the core features of oil-rich countries, with hydrocarbon-based economy and regime stability stemming from an “authoritarian bargain” between the state and society. Besides, there has been continuity in foreign policy, with Kazakhstan further pursuing a multi-vectoral foreign policy agenda.

Elnour Abdelkarim, Zeinab. Assessing Sudan's Electoral Legal Framework. International Institute for Democracy and Electoral Assistance, May 2022. http://dx.doi.org/10.31752/idea.2022.18.

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Assessing Sudanʼs Electoral Legal Framework provides an in-depth insight and analysis of Sudanʼs current legal framework for elections. It measures Sudanʼs legal electoral framework against a common international understanding of the principles, norms and obligations that define credible and democratic elections. The objective of this analysis is not to criticize or pass judgement on the countryʼs existing electoral processes; instead, it offers an unbiased assessment of how Sudanʼs existing electoral laws and country context create an enabling or disabling environment for free and fair elections. It provides comprehensive and constructive recommendations to strengthen existing legislation and improve fairness, uniformity, reliability, consistency and professionalism in Sudanʼs future elections. This Report also assesses the status of core democratic principles and freedoms that provide the foundation for credible elections and highlights any restrictions on these fundamental rights and liberties that could interfere with the countryʼs upcoming elections or delay its political transition. It calls upon the transitional government to protect citizensʼ rights and liberties and prevent abuses that may influence public trust, fairness, and openness of electoral and other transitional processes. Lastly, this Report discusses political, socio-economic, and legal issues impacting Sudanʼs roadmap to democratic transition before the October 2021 military coup.

Roselló Soberón, Estela. Working paper PUEAA No. 18. Women in resistance: avatars of Afghan and Mexican women in their daily fights against contemporary violence. Universidad Nacional Autónoma de México, Programa Universitario de Estudios sobre Asia y África, 2023. http://dx.doi.org/10.22201/pueaa.003r.2023.

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The next reflection has the purpose of analyzing the resilience strategies of Afghan women and girls throughout the 21st century to compare them with those other strategies that many Mexican women and girls from rural and urban communities have to use on a daily life to survive in the midst of different types of conditions of marginalization, discrimination and violence. The communication compares the representation and construction of negative female stereotypes originated in the most traditional visions of islam and catholicism to analyze the response that contemporary, resilient, and combative women have offered to fight against these cultural assumptions in search of greater freedoms, rights, and opportunities to live with dignity. This cultural comparison has the purpose of looking at women as active subjects, capable of responding and acting in situations of oppression, discrimination, and daily mistreatment in patriarchal societies where violence against women is one of the social, political, economic and cultures of most urgent attention.

Beach, Rachel, and Vanessa van den Boogaard. Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa. Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/ictd.2022.005.

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In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater share of the population in the ‘tax net’. This is based, in part, on the hope that the expansion of taxation will result in positive ‘governance dividends’ for taxpayers. However, the implications of extending the tax base in rural areas in low-income countries has been insufficiently considered. Through the case studies of Togo, Benin, and Sierra Leone, we demonstrate that extending taxation to rural areas is often highly inefficient, leading to few, if any, revenue gains when factoring in the costs of collection. Where revenues exceed the costs of collection, they often only cover local government salaries with little remaining for the provision of public goods and services. The implications of rural tax collection inefficiency are thus significant for revenue mobilisation, governance and public service delivery, accountability relationships with citizens, and taxpayer expectations of the state. Accordingly, we question the rationale for extending taxation to rural citizens in low-income countries. Instead, we argue for a reconceptualisation of the nature of the fiscal social contract, disentangling the concept of the social contract from the individual. Rather, a collective social contract places greater emphasis on the taxation of wealth and redistribution and recognises that basic rights of citizenship are not, or should not, be contingent on paying direct taxes to the government. Rather than expanding taxation, we argue for the expansion of political voice and rights to rural citizens, through a ‘services-first’ approach.

Abdulrahim, Sawsan, Zeinab Cherri, May Adra, and Fahed Hassan. Beyond Kafala: Employer roles in growing vulnerabilities of women migrant domestic workers. Centre for Excellence and Development Impact and Learning (CEDIL), February 2023. http://dx.doi.org/10.51744/ceb7.

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Women migrant domestic workers (WMDWs) constitute 7.7 percent of migrant workers worldwide, of whom more than a quarter live and work in the Arab region. In Lebanon, as in other Arab countries, WMDWs are recruited through the sponsorship system, Kafala. Under this system, a potential migrant worker can only obtain legal residency and a work permit in the country of destination if she is sponsored by a specific employer. Once in the destination country, the worker cannot transfer to a new employer unless granted permission by the original sponsor. The system heightens the social, economic, and legal vulnerability of WMDWs and has been described as unfree or bound labor and a system of racialized servitude. Yet, Kafala is not a written policy but rather a collection of administrative procedures, customary practices, and socially acceptable norms that are maintained by various players throughout the migration process. The question then arises as to whether advocacy efforts that focus on abolishing Kafala as a legal term would mitigate employers’ exploitative practices that violate the workers’ rights and freedoms, particularly in a country like Lebanon. This policy brief is based on a study carried out under the International Labour Organization’s (ILO) Work in Freedom project designed to mitigate the exploitation and forced labor of women migrating from South to West Asia to work in the domestic and garment sectors. This brief explores knowledge, awareness and attitudes to Kafala by employers in Lebanon.