Making tax and social security decisions: lean and deskilling in the UK Civil Service

Lean working has had a significant impact on the work skills of civil servants. This study examines the impact of lean specifically focusing on ‘decision‐makers’, those civil servants engaged in deciding tax and social security claims. Using qualitative data from trade union members and stewards in two major government departments, this study found significant evidence of deskilling often in the face of dealing with potentially complex legal and factual issues. Using Mashaw's framework of administrative justice, the article argues that management's use of lean was evidence of an accelerated shift to a managerial model of administering tax and benefits where the administrative processes of decision‐making become paramount at the expense of the quality of the decisions made.     

税务和解的法律界定

税务和解是指税务机关对于课税基础事实或证据之采认,经过职权调查仍不能确定或虽能够确定但需耗费过巨,为了稽征效率,有效达成课税目的,而与纳税义务人平等协商、互相妥协达成合意的行为或解决方案。和解的标的为课税基础事实或证据之采认,以此区别于行政和解和辩诉交易。通过对有关行政契约性质的几种观点的分析,税务和解具有有限合意性的性质,以此区别于民事和解。     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Adam Smith and the division of labour: is there a difference between organisation and market?

The paper claims that, in The Wealth of Nations, the divisionof labour refers simultaneously to two different things: a socialdivision of labour and an organisational division of labour.The central point is that the organisation of work (the organisationaldivision of labour) in the firm is the logical counterpart ofthe social division of labour, and that these reflect two inseparableaspects of the process of the division of labour. Smith is thusconcerned with organisations as well as with markets, each functioningaccording to the same principle. Hence, Smith does not believethat the organisational and the social divisions of labour arefundamentally different, although he does recognise some variationbetween them and describes different states of the divisionof labour within the firm, liberal and capitalist.     

浅谈香港地区高校“全人发展”的教育理念

香港地区高校“全人发展”的教育理念强调尊重学生的主体地位,把人的全面发展、潜能的充分发挥和人格的完善作为教育追求的目标。它包括七个方面的教育内容,即德、智、体、群、美、事、情,并通过正规教育课程、互通课程和非正规教育课程的教育实践来实现其七个方面的发展。在教育方法上,侧重于从心理入手,注重针对性和有效性。这些,对于我国内地高等教育有一定的启示。     

论偷税故意

在税收执法实践中,认定偷税是否应考虑行为人的主观故意性一直是争议最为激烈,且至今没有解决的问题之一。这一问题得不到解决,不但会对纳税人造成不公平,同时也会极大地损害税务机关自身的形象,侵蚀纳税人对税法的遵从度和对税务机关的信赖度。如果从习惯法来理解偷税的故意性,从偷税与偷税罪的关系以及近期国家税务总局一些相关的规范性文件来进行分析,可以拓宽解决这一问题的思路。     

以管理标准为中心推动石油企业标准化工作不断向前发展

论述了“油公司”体制下,以管理标准为中心,以技术标准、服务(产品)标准为工具和手段的企业标准贯彻实施与监督模式的内容和经济性、法制性、社会化等特点.介绍了以管理标准为中心,推动石油企业标准贯彻实施与监督模式在石油企业的应用情况和主要途径.     

The distinction between commercial and non-commercial bus services in Germany: Given by nature?

German public transport services by bus are characterized by a regulatory framework that distinguishes between commercial and non-commercial services. Contrary to the apparent views of legislators, this paper shows that costs and revenues are not the only parameters determining whether or not operators are able to provide services in a commercially viable way.Apart from the local characteristics of the specific service, we show that the classification of services as commercial versus non-commercial is determined in large part by the public transport authorities that set minimum quality standards to be provided by operators. Our analysis shows that the authorities awarding the contracts in some cases affect market organization significantly depending on how they make use of this power. Furthermore, market organization differs substantially with respect to the awarding structure and the contractual relationships, thus creating a challenge for operators and authorities in an embryonic market.     

浅论如何提升行政相对人在依法行政中的地位

行政相对人在促进依法行政中具有重要作用。提升行政相对人在行政行为的地位是实现依法行政的重要途径。就提升行政相对人在行政行为中的地位来讲,提高行政相对人参与行政行为的能力是提升行政相对人在行政行为中地位的根本;建立广泛有效的救济体系是保障;加强行政公开、赋予行政相对人更多的参与权是核心;由管理行政向服务行政转变则有利于以上三个方面更好地实现。     

日本独立行政法人制度与企业制度比较研究

本文就日本的独立行政法人制度与企业制度,从运行机制、资金来源与管理、人事制度以及评价机制等几个方面进行了探讨。