scholarly journals Le recouvrement de l'impôt et les droits de la personne

2005 ◽  
Vol 24 (3) ◽  
pp. 457-475
Author(s):  
Henri Brun
Keyword(s):  
Human Rights ◽  
Income Tax ◽  
Due Process ◽  
Tax Law ◽  
Canadian Charter ◽  
Section 8 ◽  
Procedural Due Process ◽  
Due Process Of Law ◽  
Income Tax Law ◽  
The Right

Those who like to pay tax are few. Accordingly, income tax is often described as a shame. Of course, the right to enjoyment of property is at stake in the matters of taxation. And the collection of taxation involves also other aspects of the right to substantive and procedural due process of law : right to privacy, to be heard, to unbiassed decision, to professional secrecy... This article contrasts these rights, as they are expressed in sections 5 to 9 and 23 of the Charte des droits et libertés de la personne of Québec and section 8 of the Canadian Charter of Rights and Freedom, with sections 13 to 16 and 38 and following of the Loi sur le ministère du revenu of Québec and sections 159, 231 and 232 of the Canadian Income Tax Act. It finds that it is the application of the income tax law, more than the law itself, that threatens human rights. It concludes that the main benefit of both Charters of rights is to provide a shelter from such unreasonnable application

Two Landmark Decisions of the Albanian Constitutional Court: The Individual, the Employee, and the State

2004 ◽  
Vol 29 (2) ◽  
pp. 219-245
Author(s):  
Agron Alibali
Keyword(s):  
Human Rights ◽  
Due Process ◽  
Constitutional Court ◽  
Government Officials ◽  
Procedural Due Process ◽  
European Court ◽  
Fair Hearing ◽  
The Individual ◽  
The Right ◽  
Rare Opportunity

AbstractThe present article focuses on two important decisions of the Albanian Constitutional Court that have clarified the right to a fair hearing in circumstances in which removal proceedings against top government officials are at the center of an administrative dispute. In interpreting the Constitution and following its established jurisprudence, the Court held that the right to a fair hearing exists in every administrative proceeding that has a "punishing character". The dispute arising from the removal of Albania's General Prosecutor in the spring of 2002 has provided a rare opportunity to debate important issues of constitutional law and human rights in what was a previously closed and oppressed society. The article outlines the circumstances surrounding the case, highlights related Albanian law and jurisprudence, discusses the role in such cases of the Parliament and President, set forth the pleadings before the Court, and analyzes the Court's rulings. The Court's rulings are also framed in a comparative context against the landmark case of Pellegrin v. France, as decided by the European Court of Human Rights, as well as the doctrine of procedural due process.

scholarly journals Economic dispersion of the right of employees to participate in profit sharing payments of companies in Mexico

2019 ◽  
pp. 1-13
Author(s):  
José Manuel Osorio-Atondo ◽  
Danitza María Gastélum-Celaya
Keyword(s):  
Low Income ◽  
Household Income ◽  
Income Tax ◽  
Profit Sharing ◽  
Descriptive Statistics ◽  
The Political ◽  
Tax Law ◽  
Legal Analysis ◽  
Income Tax Law ◽  
The Right

This research provides a national legal analysis regarding the right to profit sharing of the employees in Mexico, along with the legal basis and the calculation procedure according to what is established in the Political Constitution of the United Mexican States, the Federal Labor Law and the Income Tax Law in the case of legal entities. Likewise, based on descriptive statistics, it also presents the behavior on the manifestation of compliance in filing the annual statement of the tax regime analyzed, as well as the expression of the amounts distributed among their subordinates; with figures issued by the Tax Administration Service (SAT) in its register of taxpayers and data anonymized for fiscal years from 2010 to 2015. Similarly, in view of the data available from the National Survey of Household Income and Expenditure (ENIGH) for the years 2012, 2014, 2015, 2016 and 2018, there is a wide gap in the dispersion and low income of the income presented.

Standardy należytego uzasadnienia w świetle orzecznictwa Trybunału Konstytucyjnego i Europejskiego Trybunału Praw Człowieka

2014 ◽  
pp. 33-48
Author(s):  
Przemysław Florjanowicz-Błachut
Keyword(s):  
European Union ◽  
Human Rights ◽  
Due Process ◽  
Case Law ◽  
Fair Trial ◽  
Fundamental Rights ◽  
European Convention ◽  
European Court ◽  
Judicial Reasoning ◽  
The Right

The core function of the judiciary is the administration of justice through delivering judgments and other decisions. The crucial role for its acceptance and legitimization by not only lawyers, but also individulas (parties) and the hole society plays judicial reasoning. It should reflect on judge’s independence within the exercise of his office and show also judicial self-restraint or activism. The axiology and the standards of proper judicial reasoning are anchored both in constitutional and supranational law and case-law. Polish Constitutional Tribunal derives a duty to give reasoning from the right to a fair trial – right to be heard and bring own submissions before the court (Article 45 § 1 of the Constitution), the right to appeal against judgments and decisions made at first stage (Article 78), the rule of two stages of the court proceedings (Article 176) and rule of law clause (Article 2), that comprises inter alia right to due process of law and the rule of legitimate expactation / the protection of trust (Vertrauensschutz). European Court of Human Rights derives this duty to give reasons from the guarantees of the right to a fair trial enshrined in Article 6 § 1 of European Convention of Human Rights. In its case-law the ECtHR, taking into account the margin of appreciation concept, formulated a number of positive and negative requirements, that should be met in case of proper reasoning. The obligation for courts to give sufficient reasons for their decisions is also anchored in European Union law. European Court of Justice derives this duty from the right to fair trial enshrined in Articles 6 and 13 of the ECHR and Article 47 of the Charter of Fundamental Rights of the European Union. Standards of the courts reasoning developed by Polish constitutional court an the European courts (ECJ and ECtHR) are in fact convergent and coherent. National judges should take them into consideration in every case, to legitimize its outcome and enhance justice delivery.

A STUDY OF THE IMPACT OF SPECIAL INTEREST GROUPS ON MAJOR TAX REFORM: AGRICULTURE AND THE 1913 INCOME TAX LAW

2008 ◽  
Vol 35 (2) ◽  
pp. 71-100 ◽  
Author(s):  
Douglas K. Barney ◽  
Tonya K. Flesher
Keyword(s):  
Quantitative Analysis ◽  
Income Tax ◽  
Income Taxes ◽  
Tax Law ◽  
Special Interest Groups ◽  
Congressional Debates ◽  
Farm Population ◽  
Income Tax Law ◽  
State Income ◽  
The Impact

Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th Amendment by the states and of adoption of state income taxes in the 20th century.

Introducing Victim Impact Statement in India: Reconceptualizing Victim Status

2021 ◽  
pp. 251660692199175
Author(s):  
Devansh Dubey ◽  
Payas Jain
Keyword(s):  
Criminal Justice ◽  
Subjective Experience ◽  
Due Process ◽  
Not Given ◽  
Therapeutic Tool ◽  
Victim Status ◽  
Victim Impact Statement ◽  
The World ◽  
Due Process Of Law ◽  
The Right

The right to fair trial is inherent in the concept of due process of law, which now forms part of Article 21 of Indian Constitution after the Maneka Gandhi judgement. Pertinently attached with the same comes the responsibility of the criminal system to treat victims with increased awareness and sensitivity. However, the established convention shows that in planning and developing administration of criminal justice, proper attention is not given to the victims of crime in achieving goals of criminal justice; the major cause of it being that a victim is heard only as a witness not as a victim. A credible response to the said issue has emerged in the form of victim impact statement (VIS) in the modern legal system across the world. With that being said, the researchers through this article try to deduce the need for incorporating a VIS in India through the various jurisprudential understandings of what it means to be a victim, including the gap between the subjective experience of the sufferer and the interpretation of the same by others, and what restorative justice would mean to heal a victim. Establishing upon the same premise of victim status, the researchers try to suggest that the introduction of VIS, with the primary purpose of it being a therapeutic tool and not an instrument of changing the course of justice, will serve to make us reconsider our contours of a ‘victim’.

Federal Income Tax Law

1927 ◽  
Vol 26 (2) ◽  
pp. 230
Author(s):  
George M. Morris ◽  
Roland R. Foulke
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Federal Income Tax ◽  
Income Tax Law

Distributional Effects of Taxes and Benefits in Korea

2009 ◽  
Vol 24 (1) ◽  
pp. 59-80
Author(s):  
Sung Myung Jae ◽  
Jeon Byung Mok ◽  
Jun Byung Hill
Keyword(s):  
Simulation Model ◽  
Income Tax ◽  
Tax Revenue ◽  
Tax Law ◽  
Current Version ◽  
Middle Income ◽  
Absolute Value ◽  
Consumption Decisions ◽  
Income Tax Law ◽  
Income Taxpayers

A Simulation model has been developed in Korea, named Korea Institute of Public Finance Simulation Model (KIPFSIM), which aims to estimate the effects of taxes and transfers in Korea. The current version of KIPFSIM adopts a statice approach combined with a zero-elasticity assumption that there will be no change in labor supply and consumption decisions even after changes in taxes and transfers. KIPFSIM uses a representative sample from the House-hold Income and Expenditure Survey, compiled and released by the Statistical Office of Korea. Using KIPFSIM, we hypothetical changes in taxes and transfers, which is set to be enacted in 2009 and 2010. We found that the benefit of the income tax cut is concentrated mostly on high-income taxpayers in terms of absolute value, but more on middle-income taxpayers in terms of percentage of the tax burden. Therefore, the new income tax law is considered to strengthen the progressive nature of the tax code and to lower tax burdens and tax revenue. We also found that after-income-tax income inequality, as measured by Gini coefficeint, was slightly worsened, primarily due to the decrease in income tax revenue, whice helps equalize income distribution.

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