The aim of this article is to highlight that the actual role of the administrative courts in tax matters is not only applying law, in the classical meaning, but also making law. In fact, those two terms: making law and applying law are difficult to distinguish. The question is, to what extent the administrative courts should participate in law making. The fact is, that in numerous cases judgements protect taxpayers from negative effects of tax regulations.
The mitigation of greenhouse gas emissions has become one of the most important topics on the agenda of EU- and national policy-makers. The importance of the climate change issue is exponentially growing from year to year, gathering specialist from the academic, economic and energy fields in the hope of finding the best solutions in fighting the negative effects of the phenomenon. This challenge has issued an intense debate around the doctrines on which policymakers ground the process of law making. Two of the most debated theories are the neoclassic economic doctrines, on which the major part of the climate change regulation is based, and the innovation economic doctrines, which gained a lot of popularity and supporters in the academic field for the last couple of years. The paper presents the advantages and opportunities of current climate change legislation, as well as their disadvantages and limits. Furthermore it focuses on emphasizing common issues that lead to the failure of climate change legislation and implicitly cause economic loss, lowering the attractiveness of future investments. Based on our research we have developed a decision making model for legislation and regulations of the environmental and energy sectors. The developed model offers guidelines to policy-makers of the energy field and aims both environmental and economic sustainability.
standards as well as the ways and scope of circumventing the standards, e.g., the rules of the recruitment process for managerial positions in the public sector or law-making procedures.
In connection with the differences in the trajectory of the development of the region’s countries, the thesis was negatively verified that systemic changes in CEE can be considered in terms of one model of “Eastern European capitalism”, whose institutional framework would be common to all the countries in the region [ Stark 1996 ]. What has developed is a heterogeneous mosaic of
Vladislav Krastev, Blagovesta Koyundzhiyska-Davidkova and Nadezhda Petkova
In 2000, the global policy against the phenomenon of “corruption“ was launched by the United Nations, and in 2003 the United Nations Convention against Corruption (UNCAC) was adopted, which Bulgaria ratified three years later. Two months after the adoption of this international convention, Bulgaria became part of the European Union. The accession was accompanied by the creation of “specific accompanying measures” aimed at correcting identified deficiencies in various areas, including measures against corruption. As a result of the annual reports of the European Commission on Bulgaria’s progress on the Co-operation and Verification Mechanism, anti-corruption law-making has begun to develop and improve. Serious progress in this direction is the creation of legislation in the area of “conflict of interest”, which is not exactly corruption but creates prerequisites for its development, especially in the public sphere. The paper presents the result of the analysis of the created anti-corruption legislation after the accession of the Republic of Bulgaria to the EU. Particular attention is paid to the law adopted in 2018 regulating anti-corruption measures, as well as the terms and procedure for the seizure of illegally acquired property for the benefit of the state.
life span. See Linderfalk and Hilling (2015 , pp. 54–58). However, this is not tantamount to concluding once and for all that any question concerning a choice between modern and historical language can be resolved by applying some or other generally purporting principle. The conclusive choice will always have to be made on the balance of all relevant reasons, and this act of balancing can be carried out relative only to each particular case.
The significance of preparatory work originating in domestic law-making processes
Articles 31–33 do not allow
The nominal tax rate for capital income was to be set so that the real effective tax burden would be roughly at the same levels as the marginal tax on the highest earned income. The Swedish law-making material thus illustrates the fact that setting a capital income tax rate was foremost seen as a theoretical and internal tax policy issue, though at the same time, the question also in Sweden was about reacting to capital market developments and the international competitiveness of the tax system.
The preparation of the reform in Finland