rss_2.0Sciendo RSS Feed for Journal of Legal Studieshttps://sciendo.com/journal/JLEShttps://www.sciendo.comhttps://sciendo-parsed.s3.eu-central-1.amazonaws.com/64721a8f215d2f6c89dbc181/cover-image.jpghttps://sciendo.com/journal/JLES140216https://sciendo.com/article/10.2478/jles-2023-0012<abstract> <title style='display:none'>Abstract</title> <p>Indonesia, which is a democratic country, is not necessarily free from the practice of ownership of a handful of groups that influence the course of the National constitution. Oligarchy begins with the fact that extreme material inequality produces extreme political inequality. Although in a democracy, position and access to the political process are interpreted as equal, the enormous wealth in the hands of a small minority creates a significant excess of power in the political sphere for that group. The practice of oligarchic politics in Indonesia has been prominent and widespread since the New Order era. Oligarchy has undermined the philosophical meaning of democracy, which is political power or government run by the people, and for the people. Freedom in the political field certainly does not mean legalizing all means but remains in the corridor as contained in Pancasila as the basic ideology of the Indonesian nation. The good and bad of the law must be measured by the good and bad consequences produced by the application of the law, meaning that legal provisions can be considered good and provide benefits if the consequences resulting from their application are good, maximum happiness, and reduced suffering.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00122023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0011<abstract> <title style='display:none'>Abstract</title> <p>Over the years, studies have focused on the implications of institutional quality as a key factor of FDI inflows into Africa and how it influences the economic processes of various African countries. However, in the studies on Africa, investors’ motivations as determinants of foreign direct investment inflows into African regions are grossly understudied and yet determined. As a result, there is a need to investigate the impact of FDI inflows on African countries, as well as the implications of home and host country investment phenomena. The study employs ex-post-facto research using panel data obtained from different World Bank publications; world development indicators, and the Transparency Index database from 1997 to 2022. The System Generalized Method of Moments (SGMM) was used to examine the data. The results reveal that governance and investor motivations have a negative impact on each other; the effect of the interacted variables is less than the total of the impacts of governance and investor motivations separately. Therefore, FDI in the selecte3d African countries will decline by 7.5 points for every unit increase in the level of poor governance and investor motivations, and this validates the locational assumption of John Dunning Eclectic Paradigm with the proposition that FDI inflows is a function of the home and host investment phenomena As a result, we recommend that African governments implement Regulatory reform, market reform, complete streets policies, and contingency-based planning that are FDI inflow induced.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00112023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0019<abstract> <title style='display:none'>Abstract</title> <p>Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic environment of each country in part. Regardless of the level of development of the country in which it manifests, the effects of the fiscal fraud are destructive, affecting both the state budget, as well as the financial resources of the offenders’ commercial partners. The fiscal fraud has negative effects over the economic market, and one of the consequences is the social inequality from the perspective of the abuse and the predisposition of certain taxable subjects to fraud. Certainly, the phenomenon remains unraveled, the financial schemes being extremely complex, and the fraud mechanisms are some of the most laborious ones and in a permanent improvement, while the evaders keep finding new means by way of which they illegally attract financial resources. The fight against tax evaders is a difficult one, mainly because of the sometimes “deliberate” legislative “loopholes”, but also because of their ingenuity, which is often “one step” ahead of those who fight against tax evasion.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00192023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0010<abstract> <title style='display:none'>Abstract</title> <p>The article describes and evaluates Georgian legislation in comparison to foreign legislation, as well as, based on the practical analysis, highlights the critical elements of the actual composition leading to suicide and suicide attempt. The problem of identifying whether a crime leading to suicide, or a suicide attempt qualifies for prosecution before investigative bodies and national courts is the main concern. Because of this, the article analyzes topics covered by European and National Court judgments on human rights. The intricacies of the suicide investigation are explained based on the author’s personal professional and practical knowledge, likewise, the conditions that need to be proven all through the case investigations. This article provides an overview of the problems with the current legislative architecture, its weaknesses, and basic suggestions for improving them.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00102023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0014<abstract> <title style='display:none'>Abstract</title> <p>The objective and scientific interpretation of evidence provided by forensic science is a crucial component of the contemporary judicial system. In Pakistan, forensic science education is not a part of the required curriculum for obtaining a Bachelor of Law (LL.B.) degree. Lawyer’s knowledge of the scope and limits of forensic research is hindered by the absence of a thorough forensic science component within law school. This, in turn, may obstruct the proper use of forensics in court procedures, which can slow down the distribution of justice. Forensic science education offers numerous benefits, including a holistic understanding of law and forensic science, interdisciplinary skills development, enhanced collaboration between lawyers and experts, and the development of specialized lawyers for handling complex cases. Law students may benefit from a deeper grasp of the scientific processes involved in criminal investigation, evidence collecting, preservation, analysis, and presentation by taking forensic science courses. Future lawyers will benefit from this understanding while trying cases, challenging expert testimony, and arguing on behalf of their clients. This article addresses the advantages, problems, and possible tactics for integrating forensic science into the LL.B. curriculum in Pakistan.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00142023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0013<abstract> <title style='display:none'>Abstract</title> <p>The paper goes on to discuss the prevalence of issues in pre-trial detention practices in both Sweden and Ukraine, as noted by international and national organizations. Sweden has witnessed a growing trend in pre-trial detention statistics, while Ukraine, despite a decreasing trend in remand, faces a substantial number of cases brought against it at the European Court of Human Rights (ECHR) pertaining to pre-trial detention. The historical context reveals that these two countries have responded differently to criticism and challenges, reflecting variations in their legal systems and corresponding regulations on pre-trial detention. Nonetheless, both nations have pursued reforms with a shared objective: to improve the pre-trial detention system. Given these divergent experiences, statistical data, and overall context, it is evident that a comparative analysis of pre-trial detention policies in Sweden and Ukraine is warranted. Such a comparison can offer valuable insights into the existing problems in both countries and suggest pertinent solutions, taking into consideration their distinctive experiences and circumstances.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00132023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0016<abstract> <title style='display:none'>Abstract</title> <p>In 1866, religion played a significant role in unifying the Romanian national spirit. A foreign prince was brought to rule under the Orthodox faith, and this religious aspect was incorporated into Article 82 of the Constitution.</p> <p>The limitation of political rights in Romania was based on ethnic criteria, with Jews and other non-Christians excluded from full participation. The electoral system introduced a high property-based voting qualification, reflecting, to some extent, liberal principles, but effectively limiting actual participation.</p> <p>Thus, the Romanian Constitution of 1866 struck a delicate balance between borrowed liberal ideals and the specific cultural context of Romania. It emphasized the role of religion and property ownership in shaping political rights and identity, while also attempting to align with European constitutional standards. The electoral system of 1866 in Romania fell short of democratic ideals and perpetuated inequalities. It shaped the political landscape and had far-reaching consequences for the country’s governance and representation.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00162023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0015<abstract> <title style='display:none'>Abstract</title> <p>There are several reports and cases that demonstrate the clear increase of hate speech in Turkey through media and especially on social media against some national and religious minorities, asylum seekers, refugees, and LGBTQ. This was also reported by the European Commission which pointed out that there is no effective prosecution of incitement to hatred, including by the media. In addition hate speech is not clearly regulated, expressions that can be considered hate speech are interpreted sometimes through provisions that regulate the crime of defamation against a person or the crime of defamation against a part of people. Although tidy legislation which defines and regulates hate speech through media, the internet and, social media is not yet available in the Turkish Penal Code. Major provisions that can be associated with hate speech are available in the Turkish Penal Code in a scattered manner. There are also related regulations in the law governing internet broadcasting and the law governing radio and television broadcasting. Expressions that can be considered hate speech are, in some cases interpreted through provisions that regulate the crime of defamation against the person. The most important problem pertains to the fact that hate speech and hate crimes have not been prescribed under a single title in Turkish Law.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00152023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0008<abstract> <title style='display:none'>Abstract</title> <p>The article discusses the types of evidence used in the civil law process. Comparative-legal research includes a list of types of evidence used in the civil law process in different countries of the world, their description, and legal significance based on local law. The Code of Civil Procedure is a legal means of protecting the civil rights and freedom of a person. Proceedings are conducted in compliance with the principles of disposition and competition, which allows disputing parties, under equal conditions, to determine the essence of the dispute on their initiative and to present relevant different types of evidence to determine the truth in the case. In general, asserting one’s position, truth, or justice and obtaining, collecting and presenting relevant evidence for the purpose is related to the legal awareness, good faith and sound logic developed by the party (its representative or third parties). In the process of development of a democratic state, much attention is paid to the pursuit of perfection of individual disciplines of private law, which mainly includes the objective protection of human rights and legal interests. In this process, it is of the utmost importance that the relevant norms of the law allow the interested person to present appropriate evidence to confirm the violation of the right and request the restoration of the violated rights in the justice implementing Agency. The Code of Civil Procedure is a legal means of protecting the civil rights and freedom of a person. Proceedings are conducted in compliance with the principles of disposition and competition, which allows disputing parties, under equal conditions, to determine the essence of the dispute on their initiative and to present relevant different types of evidence to determine the truth in the case.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00082023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0018<abstract> <title style='display:none'>Abstract</title> <p>The Constitutional Court of Romania (CCR) holds an essential position in guaranteeing the observance of human rights within the country’s constitutional and legal framework. Through its attribution to interpret and verify the compliance of laws with the Constitution, the CCR has built a vast and particularly significant caselaw regarding the individual’s fundamental rights. By studying the Constitutional Court of Romania’s judicial practice in the field of human rights, we can examine how fundamental rights are interpreted and implemented in the national legal system. In this regard, the CCR plays a vital role in ensuring the protection and promotion of these rights by interpreting the Constitution and applicable legislation in accordance with international standards. It is important to highlight that the CCR’s human rights caselaw reflects the constant attempt to ensure a balance between the individual’s and society’s interests, protecting fundamental rights in accordance with the principles of the rule of law and international standards in the field. Through the analysis of concrete cases and constitutional interpretation, the CCR strengthens its essential role in human rights promotion and defense in Romania.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00182023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0017<abstract> <title style='display:none'>Abstract</title> <p>This study aims to conduct a brief introspection of the current state of Romanian education, in general and of academic education, in particular. The approach is achieved under four coordinates: legislative evolution; a review of constitutional and legal provisions; a critical approach to academic education and possible solutions.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00172023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0009<abstract> <title style='display:none'>Abstract</title> <p>Fiscal policy methods are critical to a country’s economic stability. However, when fiscal policy changes occur, all economic sectors react either favorably or adversely. The stock market is not spared from this reaction because it is likewise an important aspect of the economy. From 1998 through 2020, the inquiry looks at the link between fiscal policy mechanisms and stock market performance. The Levin, Lin, and Chu test is used to determine data stationarity. At zero latency, all factors remain constant. Other screening tools employed indicate that all datasets and models utilized in this work are of satisfactory quality. Pearson Product Moment Correlation (PPMC) is a statistical method used to investigate the link between fiscal policy plans and stock market results. Correlation coefficients quantify the strength of a link between two variables. The study’s findings indicate that fiscal measures such as tax income, domestic borrowing, government capital, and regular expenditure have a substantial and extremely strong positive relationship with Nigerian stock market returns. The study also indicates that foreign borrowing is harmful to Nigeria’s stock market advancement. Other data indicate that foreign borrowing has a modest to very weak link with other fiscal policy methods when compared to the outcomes of the other instruments. As a result, the report recommends increased tax income collection and a significant reduction in the country’s foreign debt.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00092023-11-02T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0004<abstract> <title style='display:none'>Abstract</title> <p>Sex education for children does not imply that children are responsible for their own safety, but rather that children should be provided with protective, effective, and interactive education that builds resilience and reduces their vulnerability to sexual harm. As a result, it is critical to provide a secure atmosphere for children at school, where they spend the majority of their time. Sex education curriculum for the prevention of child sexual abuse will seek to give children the knowledge and skills needed to recognize and prevent probable sexual abuse scenarios. The primary school sex education curriculum will be founded on the ideology of empowering children and the concept that care is an integral aspect of child care and protection. The Ministry of Education should determine the need for sex education in primary schools to prevent sexual abuse of children, support it, and include it in the curriculum. This curriculum’s purpose should be to build and maintain a proactive environment that protects children by preventing sexual abuse or assuring early detection, intervention, and reporting.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00042023-05-18T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0001<abstract> <title style='display:none'>Abstract</title> <p>This paper aims to analyze the legal nature of concessionaire and PPP contract in Albanian Legislation and through the perspective of European legislation analyzing mainly the Italian and French legislation and doctrine in this area. The main hypothesis that this paper aims to address is related to the fact, if it is enough to categorize these kinds of contracts with a hybrid status between public and private law, or the fact that so many countries appellate more and more to the concessionaire and PPP contracts is the momentum to create a separate law discipline as so many universities in France, USA, Japan do. Also, this paper aims to make a comparative study of Albanian legislation in the area of concessionaire and PPP contracts with the European legislation being the fact that for Albania this is a new area, and is a considerable lake of doctrine and legal studies that analyze the specifics and characteristics of such kind of contracts, putting at the last instance not only the Albanian contractual authorities but also the national courts in difficulties of implementation and interpretation.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00012023-05-18T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0002<abstract> <title style='display:none'>Abstract</title> <p>This study examines the managerial role of five school principals in Tbilisi in sustaining success and innovation. It describes the management and leadership practices of five school principals, who are considered to be innovative, well-managed, with excellent academic results, and highlights the principals’ own contributions for school innovation and success. The study used the case study method based on the qualitative research method. At each school, opinions on school governance were gathered through individual interviews with the school principal, representatives of local resource centers, and other members of the school board. students and members of the school community. This study provides insight into organizational culture and school changes, as well as the principal role of principals in creating and managing a successful and innovative school. The study uses stakeholder perspectives on school leadership and school performance to provide us with insight into school management in each case, as well as draw attention to differences and similarities between different cases. The research findings highlight the importance of principals’ life experiences in determining their management style and values. Innovative principals identify five common aspects of leadership and related behaviors that characterize their leadership style and underpin the success of their schools. Furthermore, innovation schools have common characteristics. A map of how the principal’s management style and school innovation and success, life experience, five managerial aspects and corresponding behaviors, and other elements of school success are related to innovative aspects of management and leadership has been developed. Realizing what works in successful and innovative schools is the preliminary step in determining how to direct the practice of such schools to those parts of the school that require this experience. The current study demonstrates an innovative management style, demonstrating that some principals are very successful in creating an innovative culture, including behavioral patterns that can be learned and used by people aspiring to innovative and successful school management.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00022023-05-18T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0003<abstract> <title style='display:none'>Abstract</title> <p>To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases fiscal revenue, improves the information management ability of tax authorities, but also improves the tax compliance of taxpayers. The United States, Germany, and Australia have all established tax voluntary disclosure systems, and have gained some experience. The Tax Collection and Management Law is being revised, and it is also intended to establish the rule of law for tax voluntary disclosure. Based on China’s tax practice and drawing on the advanced experience of other countries’ tax voluntary disclosure laws, this article attempts to provide suggestions for improving China’s relevant legal systems: (ⅰ) clarify the applicable situations of permanent and temporary tax voluntary disclosure; (ⅱ) Provisions on strengthening early communication between tax authorities and taxpayers; (ⅲ) Standardize the content of voluntary disclosure by taxpayers, including supplementing and correcting information that was not reported or not truthfully reported in previous years, and disclosing tax related information such as overseas financial accounts, assets, offshore structures, etc. as required; (ⅳ) Provide for voluntary disclosure of the legal consequences of tax violations, namely, making up the tax owed and paying the tax interest incurred due to delayed tax payment, but with administrative and criminal liability concessions; (ⅴ) Strengthen the construction of supporting systems, mainly including the protection of taxpayers’ tax related information and the strengthening of tax law enforcement.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00032023-05-18T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0006<abstract> <title style='display:none'>Abstract</title> <p>The present work approaches the legal institution of the restructuring of budgetary claims from the perspective of the procedure to be followed by the tax debtors interested in agreeing on the need to extinguish their budgetary claims with the desire to avoid the insolvency of the company. We bring up that the restructuring of budgetary claims was thought so as to offer a helping hand, especially to large companies in a situation of major financial difficulty. This present study aims to provide a synthetic picture of the steps to be followed in order to successfully complete this procedure. For this, the procedure is divided into three stages, namely the pre-stage, the procedure itself and the completion of the procedure. The acts to be performed at the pre-stage refer to the notification of the restructuring intention, the restructuring plan and the prudent private creditor test. The stage itself of the restructuring starts with the submission of the application to the tax authority, which will be settled by it either with a decision approving the restructuring or with a decision rejecting it, or with a decision approving a payment facility. Once the restructuring is approved, it will be carried out in accordance with the restructuring plan, under the supervision of the persons designated for this purpose. During its development, the restructuring process may undergo changes that will materialize either in the modification of the restructuring plan or in the modification of the payment facilitation decision, if such a facility has been approved. Whether there is a change in the restructuring process, or not, once it has started, it will have to be completed. If the restructuring plan is successfully implemented, the fiscal debtor’s budgetary claims will be extinguished and he will be able to go on with the economic activity for which he was established. If, however, the restructuring plan fails, the tax debtor risks being subject to forced execution by the tax authority, or even to request its insolvency, which could lead to the cessation of its existence.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00062023-05-18T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0005<abstract> <title style='display:none'>Abstract</title> <p>A decision of the Constitutional Court, which declared the unconstitutionality of art. 164 of the Civil Code, which regulated the protection measure of placing under interdiction, offered the lawmaker the opportunity to rethink the protection measures of the natural person that involve restricting or increasing one’s capacity of exercise. The new regulation proposed by Law no. 140/2022 brings with it both protection measures to which people with intellectual or psychosocial disabilities can appeal in the conventional means - legal aid and the warrant of protection - as well as protection measures for people who are found to have a deterioration of the mental faculties – legal advice and special guardianship - the establishment of which is given to the competence of the court with the amendment that the court is free to choose the measure of protection that best corresponds to the vulnerable person’s concrete needs, being able to configure its content so that the measure of protection to be adequate to the circumstances in which the person finds oneself and the restriction of own freedom to be proportional to the severity of the effects that this deterioration of the mental faculties of the vulnerable person causes to that person’s psychological abilities.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00052023-05-18T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2023-0007<abstract> <title style='display:none'>Abstract</title> <p>Individuals have a right to their images, meaning that they can decide on permitting having their photos taken or published. Therefore, the consent of the person who is the subject of an image must be obtained for photography or publication. This right, however, is not absolute and without exceptions. People have the right to know what is happening in their community. As a result, if a photo is taken of someone and published for information, it is not necessary to insist upon obtaining consent. Several legal systems allow the imaging of others for informational purposes. However, in such cases, the privacy and dignity of people must be observed, and no one is permitted to publish images insulting or contrary to the public/personal internet. Also, images must not be used for business purposes. In the Iranian legal system, the freedom of the press (principle 24 of the Constitution) and the importance of public interest and its priority over private interests (principle 40 of the Constitution) convey the same idea that the principle is to allow publishing images for informational purposes.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2023-00072023-05-18T00:00:00.000+00:00https://sciendo.com/article/10.2478/jles-2022-0014<abstract> <title style='display:none'>Abstract</title> <p>The objective of the paper is to investigate the influence of the inheritance tax on the amount of tax evasion in different countries. The inheritance tax is among the most unpopular taxes. It is assumed, that unpopular taxes, such as the inheritance tax, have a measurable influence on the amount of tax evasion. Countries that levy inheritance taxes and countries which don’t levy inheritance taxes are compared in their success in fighting the shadow economy over a longer period (1991 – 2017). For that, data from Medina and Schneider from 2019 about the development of the shadow economy and from the OECD about the inheritance tax revenue is used. The approach is, to find dependencies between the inheritance tax revenue and the size of the shadow economy. The results show, that countries which abolished the inheritance tax, are not anymore that successful in fighting tax evasion than they were before. There is also evidence, that countries with a relatively high inheritance tax revenue are not able to fight tax evasion to the same extent, as countries that levy relatively low inheritance taxes. Therefore, in terms of reducing tax evasion, it is not recommended to abolish already introduced inheritance taxes, but rather to continue levying a moderate inheritance tax.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/jles-2022-00142022-11-10T00:00:00.000+00:00en-us-1