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Florin Dumiter, Daniel Berlingher, Anca Opret and Silvia Todor

Abstract

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

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Florin Dumiter, Florin Turcas and Anca Opret

Abstract

This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

Open access

Daniela Creț

current regulations in the field, in Mediterranean Journal of Social Sciences , Vol. 5, No. 22 September 2014 6. Nicolae I., Dreptul familiei în context naţional şi în raporturile de drept internaţional privat, Editura Hamangiu, 2014 7. Stoica V., Natura juridică şi procedura specifică adopţiei , în Dreptul , nr. 2/1993 8. G. D. no. 579/2016 for approval of the Methodological Norms for the application of Law no. 273/2004, as republished in 2016, on the procedure of adoption, for the amendment and supplementation of Government Decision no. 233

Open access

Bakhtiyar Aliyev

References Kashkin I., 1959, Interpreter, as a Critic and Criticism of Translation. Mastery of Translation. Sat. Articles, M., 141-142. Dmitrenko V.A., 1971, Maximality in Translation / Notebooks of the Interpreter, M. No. 11, 22-24. Questions of Th eory and Methodology of Educational Translation, 1970, M., 143. Nabiyev B., Culture of Language, Issue III [in Azerbaijani], Baku, 50-58. Nochevnik M.N., 1988, Human Communication, Moscow, 32. Rakhunov R.D., 1961

Open access

Ryszard Jaworski

Summary

The assessment of physiological parameters of the innocent subjects in the SPOT in the presented cases has its limits, while a comparison of these parameters with the charts of the perpetrators causes doubts as to the methodological soundness (lack of a sufficient number of cases). There are as many as four reasons hindering the assessment.

First of all, the number of presented charts of the innocent subjects is small; they are practically isolated cases and with tests featuring mainly names (given names, pseudonyms).

Secondly, I did not repeat the SPOT if it did not cause any reaction and at the same time the preliminary assessment of the CQT charts was positive for the subjects. Th is makes it impossible to compare physiological parameters of the subject in at least two SPOT charts in order to assess the evolution of the emotional activation. The parameters recorded during a SPOT were compared with the fi rst CQT chart, but this article does not present them.

Another problem results from the fact that the category of the ‘innocent’ includes the charts of two subjects (the witness of the behaviour of the possible perpetrator after the murder and the instigator of a murder). I included them in the groups of the ‘innocent’ only because the version before the examination assumed that they were the murderers, while their reactions to the control questions in the CQT were greater than those to the fundamental relevant question (‘Did you do it?’). As I mentioned above, physiological parameters of the two men in the consecutive CQT charts hinted at intensifi cation of emotions and the subjects themselves also displayed external manifestations of emotions. In principle, their charts should be presented in the group of ‘the perpetrators’. Although the manifestations of emotions were distinct, their assessment was subjective – and it cannot be verifi ed. Both subjects interfered with the examination: one refused to have his blood pressure and pulse recorded and the other interrupted the examination. This behaviour is typical for ‘the perpetrators’. Both subjects were involved in the cases, but not in the way the investigators had originally assumed. Let me add here that this is my opinion and it has not been backed by legal decisions.

Physiological parameters of the innocent subjects presented in the SPOT charts can only be assessed visually, because the Lafayette polygraphs which I used did not record them digitally. A visual assessment is not precise and to great extent subjective. Only one parameter – the pulse rate – lends itself to digital assessment, but with the reservations mentioned above.

Open access

Alin Teodorus Drăgan

noului Cod penal (New Criminal Code Explanations), Vol. V, Ed. Universul Juridic (Publishing House), Bucharest, 2016 5. Vasile Dobrinoiu, Ilie Pascu et al., Noul Cod penal comentat. Partea specială, Ediția a II-a, revăzută și adăugită (The New Criminal Code, Commented. The Special Part), 2nd edition, revised and enlarged), Ed. Universul Juridic (Publishing House), Bucharest, 2014 6. Marin Ruiu, Metodologia investigării criminalistice a unor genuri de infracțiuni (Methodology of Forensic Investigation of Certain Types of Crimes), Ed

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Alin Teodorus Dragan

(Publishing House), Bucharest, 2006 5. Mihai Olariu, Catalin Marin, Drept procesual penal. Partea generala (Criminal Procedure Law. The General Part), Ed. Universul Juridic (Publishing House), Bucharest, 2015 6. Emilian Stancu, Tratat de criminalistica, (Forensic Science Treatise), 3rd edition, Ed. Universul Juridic (Publishing House), Bucharest, 2004 7. Adrian Cristian Moise, Metodologia investigarii criminalistice a infractiunilor informatice (Methodology of Cybercrime Forensic Investigation), Ed. Universul Juridic

Open access

Marţian Iovan

. [2] Giorgio Del Vecchio, ―Lecţii de filosofie juridică‖ (Lessons of Juridical Philosophy), Ed. Europa Nova, Bucharest, p. 166. [3] Eugeniu Speranţia, ―Introducere în Filosofia Dreptului‖ (Introduction in the Philosophy of Law), Sibiu, 1944, p. 260. [4] Djuvara’s philosophical writings belong to several philosophical branches among which: the history of philosophy, ontology, theory of knowledge, logics, ethics and methodology. He proves in the performed analyses a thorough mastering of the great trends of classical and contemporary

Open access

Jennifer M. C. Vendemia

References Abe, N., Okuda, J., Suzuki, M. S., Matsuda, T., Mori, E., Tsukada, M., et al. (2008). Neural correlates of true memory, false memory, and deception. Cerebral Cortex, 18, 2811-2819. Abe, N., Suzuki, M., & Tsukiura, T. (2006). Dissociable Roles of Prefrontal and Anterior Cingulate Cortices in Deception. Cerebral Cortex, 16, 192-199. Allen, J.J., Iacono, W.G., Danielson, K.D. (1992). Th e identifi cation of concealed memories using the event-related potential and implicit behavioral measures: A methodology for prediction in