rss_2.0Journal of Legal Studies FeedSciendo RSS Feed for Journal of Legal Studieshttps://sciendo.com/journal/JLEShttps://www.sciendo.comJournal of Legal Studies 's Coverhttps://sciendo-parsed-data-feed.s3.eu-central-1.amazonaws.com/6285f9f0a449ef015701a2c8/cover-image.jpg?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Date=20220627T205830Z&X-Amz-SignedHeaders=host&X-Amz-Expires=604800&X-Amz-Credential=AKIA6AP2G7AKP25APDM2%2F20220627%2Feu-central-1%2Fs3%2Faws4_request&X-Amz-Signature=0847dfff11139bcb181e200824e71b1b5250849f1dda4818d206b48c22d82b32200300Promoting Asian Economic Development By Designing Culturally Conscious Alternative Dispute Resolution (ADR)https://sciendo.com/article/10.2478/jles-2022-0008<abstract> <title style='display:none'>Abstract</title> <p>It is critical to develop an Asian model of alternative conflict resolution that takes Asian traditions into account. Simply adopting Western standards will be less likely to accommodate Asians’ distinctive approach to conflict resolution. If international business mediation or arbitration is sensitive to cultural requirements and expectations, culture-related issues may be avoided.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00A Review of Defence Pretrial Disclosures Within the Case Management Theory of Criminal Proceedings in Ghanahttps://sciendo.com/article/10.2478/jles-2022-0005<abstract> <title style='display:none'>Abstract</title> <p>This article examines the concept of defense disclosures within the theory of managerialism in criminal proceedings in Ghana. Through a doctrinal and comparative legal analysis with the English jurisdiction, it finds that in substance, the requirement of defense disclosure seeks to move the criminal process from its core protectionist ideology that insulates the accused from matters of proof toward a managerial process informed by objectives of truth-finding, trial efficiency and case management. Ironically, this new direction in the criminal trial process is in practice denounced as being at odds with the procedural due process values that shield the accused from matters of proof and pretrial disclosures. The problem is that unlike in England where the move towards defense disclosures is informed by a clear policy change, the managerial policy introduced by the Judiciary in Ghana is not grounded in any articulated theory or policy direction. While pursuing a path of ensuring effective criminal adjudication through mutual disclosures by the parties, it is important to find a proper balance between the denounced but yet adopted procedural concept of defense disclosures and the highly valued protectionist rights of the accused.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Regime of Contraventions and Sanctions Related to Vat Tax Declarationshttps://sciendo.com/article/10.2478/jles-2022-0001<abstract> <title style='display:none'>Abstract</title> <p>In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Society and Law During the SARS-CoV-2 Health Crisis – Legal Thinking Issues and Normative Syntheseshttps://sciendo.com/article/10.2478/jles-2022-0010<abstract> <title style='display:none'>Abstract</title> <p>In this paper, we aim to observe, from a bird’s eye view, the meaning for which law dictates behaviors molded on values naturally hierarchized. The right to life is the absolute value that maintains its central position in any axiological hierarchy. Of course, we refer to the typology of societies connected to democratic and liberal values (more or less accentuated). We propose an approach with philosophical accents while traveling through the sphere of international regulations that protect rights and freedoms. All these will be related to the SARS-CoV-2 pandemic context. We will pay attention to the Romanian political praxis and constitutional justice during the health crisis. Finally, we will explore some legal and social thinking landmarks about what it means to approach a health crisis when it comes to understand and value freedom within the human existence coordinated by law.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Some Historical Aspects of the Establishment and Development of the “Vor V Zakone” E Bis Institutehttps://sciendo.com/article/10.2478/jles-2022-0003<abstract> <title style='display:none'>Abstract</title> <p>Organized crime is the most dangerous type of criminal activity because organized crime associations run the criminal environment and commit various types of serious criminal acts. The fight against organized crime is, therefore, a priority for individual countries as well as for the world community as a whole. To combat this phenomenon, the United Nations adopted the Convention against Transnational Organized Crime on November 15, 2000, which has been ratified by many countries around the world. In addition, one of the types of organized crime is the so-called “thieves in law” institute, which originated in the former Soviet Union and is known around the world as the Russian mafia, namely the Russian term “Vory v Zakone”, which means “thieves in law”. means. Today, their criminal activities are widespread in many countries. We believe that in order to fight against this criminal association, it is necessary to study the history of its emergence and development. That is why our goal is the so-called. A study of the history of the institute of “thieves in law” and some peculiarities.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Supervision, One of the Main Aspects in Social Work in Georgiahttps://sciendo.com/article/10.2478/jles-2022-0007<abstract> <title style='display:none'>Abstract</title> <p>This article aims to describe the origin and development of supervision in Georgia, especially in the sector of social workers whose services are focused on the needs of people in difficulty. We will also talk about how training programs and providers (supervisors) are organized today. The intervention of supervisors in social work is very recent in Georgia, but it is notable that it has already impacted in a positive way, which statistics are shown in the article. The information is important for practicing supervisors, those in training, as well as those considering training, and also for those who would simply like to know more about the subject. Currently, scientific and statistical publications on the supervision of social workers in Georgia are quite scarce. We are interested, from a comparative and international perspective, in how supervision is developing in Georgia and where it stands today. The following description presents, from an outside observation, the result of research, statistical data, and interviews carried out with social workers, as well as with the group of supervisors of The LEPL Agency for state Сare and assistance for the (statutory) victims of human trafficking of the Ministry of Internally Displaced Persons from the Occupied Territories, Labor, Health and Social Affairs of Georgia.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Theoretical and Practical Analysis on the Quality of Active Subject of the Corruption Offenses of the Bank Clerk in the Sense of His Assimilation to the Civil Servanthttps://sciendo.com/article/10.2478/jles-2022-0011<abstract> <title style='display:none'>Abstract</title> <p>The quality of the active subject of the bribery offense that can be retained to the bank clerk is based on the logical-legal argument that the duties he performs are subject to the control of a public authority, which recognizes that at least in terms of the importance of this activity. type of official we place ourselves in an area of authority and public interest. If at the beginning the legislator placed the bank clerk among the private persons who in terms of activities were likely to acquire the status of active subject of the crime of bribery, then he returned and placed him among the category of employees assimilated to civil servants. This much stronger link between the activity of this official, the purpose of his duties and the subordination of his own activity to a public authority, was the new argument underlying the current criminal regulations, which recognizes the quality of active subject of the offense of bribing the bank clerk.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Inheritance Tax Evasion in Germanyhttps://sciendo.com/article/10.2478/jles-2022-0006<abstract> <title style='display:none'>Abstract</title> <p>It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €. Despite the fact, that the income or value-added tax burden is significantly higher, the inheritance tax is more unpopular than other taxes. The objective of the paper is to figure out, whether there is evidence of high tax evasion in the field of German inheritance tax, with a view to the low tax revenue and the high unpopularity of the tax. Therefore, data from the official inheritance tax statistic is compared with secondary data from studies, which estimate the yearly wealth transfer to the next generation by using survey data. The assumption is, that asset classes, which are easy to evade, should be recorded with a lower amount in the official tax statistic, than in the survey-based estimations. But the results do not show evidence of high tax evasion in the field of inheritance tax. As until now, only a small part of the inheritances is recorded in the official inheritance tax statistic, for the future it is recommended to the government, to record all inheritances in the official statistic. Because of far-reaching reporting obligations, the tax offices anyway have knowledge of most inheritances and the additional bureaucratic effort to record the additional data in the official tax statistic is small.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00The Competency of Changing the Deed Legal Framing in Case of Case Declination By the Competent Body. Resumption and Repetition of the On-Site Investigationhttps://sciendo.com/article/10.2478/jles-2022-0009<abstract> <title style='display:none'>Abstract</title> <p>The criminal cases solved lately by the Prosecutor’s office by the court and by the local prosecutor’s offices brought under discussion and caused various opinions on the competency of changing the legal framework of the deed by hitting or other violent acts to attempted murder provided the competency being declined by the prosecutor’s offices by the district courts to the prosecutor’s office by the county court. This issue has become particularly important in view of the recent finding by the Constitutional Court that the elimination from absolute nullities of non-compliance with the rules of substantive jurisdiction and according to the quality of the person of the criminal prosecution bodies is unconstitutional [1]. There are also different points of view regarding the resumption and repetition of the on-site investigation, the conditions in which they intervene, who continues to carry it out, but also the way in which their forensic fixation is fixed.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00The Establishment of the Court of Astana International Financial Center (AIFC) in the Wake of its Precursorshttps://sciendo.com/article/10.2478/jles-2022-0002<abstract> <title style='display:none'>Abstract</title> <p>The Astana International Financial Center’s Court is a novel conflict determination effort aimed at attracting investors in the same way similar financial centers in the Persian Gulf have done with their courts and arbitration processes. This article contrasts and compares various approaches, focusing on aspects of private international law like jurisdiction, relevant law, and the admission and execution of judgments and arbitral awards. This research finds that the initiative’s success, particularly for junior courts, will be determined by its ability to create amicable relationships with the host country’s local courts.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Problems of Legal Regulation of Combating Torture in Ukrainehttps://sciendo.com/article/10.2478/jles-2022-0004<abstract> <title style='display:none'>Abstract</title> <p>The relevance of this study is due to the lack of an effective mechanism to combat torture in Ukraine and an insufficiently effective system of prevention and protection against torture, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to explore the problematic aspects of legal counteraction to torture in Ukraine and to suggest ways to improve the mechanism of legal counteraction to torture in Ukraine in the context of international standards. Thus, first of all, the article reveals the composition of the crime of torture and the specifics of responsibility for it in Ukraine. Then the paper characterizes the mechanism for ensuring legal counteraction to torture in Ukraine. The article also analyzes the main problems of legal counteraction to torture in Ukraine suggests ways to improve certain problems of legal counteraction to torture in Ukraine in the context of international standards.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Current Issues of Protection of State Sovereignty of Ukraine in the context of Globalizationhttps://sciendo.com/article/10.2478/jles-2021-0011<abstract> <title style='display:none'>Abstract</title> <p>The relevance of the research topic is based on modern rapid European integration trends in Ukraine and the definition of one of the main vectors of foreign policy accession to the European Union, among the prospects of which is the need to protect Ukraine’s state sovereignty. The purpose of the article is to study the essence of sovereignty in the modern world and the relevance of the protection of state sovereignty on the example of Ukraine. The paper reveals the essence of sovereignty in the context of globalization of society. Along with this, the article analyzes the main trends in the formation of state sovereignty on the example of Ukraine. Also, it determines the main characteristics of state sovereignty in terms of integration. Finally, the paper reveals the content of the main integration vectors of Ukraine and their impact on state sovereignty. The scientific novelty of this study lies in the innovative understanding and justification of the essence, feasibility and necessity of protecting the state sovereignty of Ukraine during integration processes. The author proposes to improve the legal regulation of the prospects of Ukraine’s integration, based on the elaborated works of domestic and foreign researchers and her own vision of the problem.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00The Genesis of the International Criminal Courthttps://sciendo.com/article/10.2478/jles-2021-0012<abstract> <title style='display:none'>Abstract</title> <p>This work analyzes the practice of the International Criminal Court (ICC) as the most ambitious project aimed at combating and preventing mass violations of human rights in inter-and intrastate conflicts. Sure thing, such an institution has not emerged from anywhere, but it is the culmination in the progress of international criminal law evolution. That is why the progress that was made over the centuries and historical conditions forcing its establishment cannot be ignored. This article studies the formation of the International Criminal Court through the prism of the history of previous models of judicial bodies bringing to justice war criminals. Moreover, it analyses the historical conditions and international debates around the establishment of a permanent international criminal court. Conclusions focus on the problems that arose during the establishment of the ICC, and the ways in which they affect ICC activities nowadays.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00Unenforceable Target Movable Property Under Enforcementhttps://sciendo.com/article/10.2478/jles-2021-0014<abstract> <title style='display:none'>Abstract</title> <p>Nowadays, enforcement is one of the crucial elements of justice. Right to the property is guaranteed by the constitution and therefore exercising property rights is one of the key goals of justice, the latter is implemented through effective and efficient enforcement. The present study is mainly dedicated to the specifics of enforcing property rights. Methods used in the research involve qualitative study, the latter encompasses observation of rules and regulations in national and international practices based on primary and secondary legal and historical sources, including official legal documents, court decisions as first-hand material, as well as derived sources such as various articles, monographs, comments on laws and regulations, etc. The comparative method used in the study is aimed at demonstrating differences and similarities of enforcement rules and procedures in different legal systems, revealing their advantages and disadvantages, while practical examples focus on the identification of gaps to lay the path for better legal solutions. The complex scrutiny of the subject to the present research allows to review it from different angles and suggest legal recommendations to raise the efficiency of the enforcement system and subsequently provide a firm basis for justice.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00Principle of Non-Discrimination and Equal Treatmenthttps://sciendo.com/article/10.2478/jles-2021-0019<abstract> <title style='display:none'>Abstract</title> <p>With its evolution, society has introduced human rights as intrinsic values in its acts on the regulation of relations of human nature. Significant victories in the struggle for social freedoms materialized with the adoption of the first declarations of rights, which formed the basis for the passing of later constitutions. Therefore, the modern state, inclined to the protection of its citizens, is unthinkable in its functionality, without stating and guaranteeing human rights in their fundamental law. In addition, it is necessary to point out that these rights have a universal character, namely their protection for each person, regardless of nationality, ethnicity, race, religion, level of health, person’s status, etc. The Constitution of Romania states in art. 15 par. (1) on this that: “All citizens benefit from the rights and freedoms enshrined in the Constitution and other laws and have the obligations provided for therein”.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00Governance Quality and Tax Revenue Mobilization in Nigeriahttps://sciendo.com/article/10.2478/jles-2021-0009<abstract> <title style='display:none'>Abstract</title> <p>An evaluation of the quality of governance as a major determinant of tax revenue generation is important to both the government and the Nigerian public. It has become required as a result of many rising economies’ reliance on several taxes to raise income. Tax income generation is crucial to the fulfillment of the Sustainable Development Goals (SDGs) and rising economies’ economic progress. This study addresses the influence of both political (political stability), institutional (corruption) and bad governance on the mobilization of tax revenue in Nigeria. To serve this purpose, the study employed a time series data set from 2000 to 2020. After subjecting the data to the unit root test, the study further employs Ordinary Least Square (OLS). The findings revealed that corruption and political instability have a positive and significant impact on Nigeria’s tax revenue mobilization. Bad governance, on the other hand, has a positive and insignificant influence on Nigeria’s tax revenue mobilization. The study focuses on improving governance quality by lowering corruption rates and increasing transparency in tax administration. To accomplish so, countries must execute policy reforms such as establishing an effective and strict judicial system, offering monetary incentives for tax officers to lower the risk of corruption, and, most crucially, broadening the revenue base rather than raising tax rates. As a result, the tax administration will improve, and the economy’s overall tax revenue collection will improve.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00Testamentary Inheritance in Comparative Law. A comparative View of Testamentary Practices and Legal Frameworks in Italy and Latin Americahttps://sciendo.com/article/10.2478/jles-2021-0015<abstract> <title style='display:none'>Abstract</title> <p>The practice of making wills is as diverse as it is old. While the legislation in some cultures favors certain principles, others emphasize distinct precepts, all of which are guided in the background by the different cultural views about family and the importance attributed to the surviving spouse. Since the practice of testamentary inheritance is based on the desire to provide care to those left behind by the testator, and not in a few cases, in the absence of a constant income that he used to provide, it is important to identify the logic after which each legislator decides who are vulnerable people and which part of the successoral mass should be attributed to them. In the context of societal change in which the family no longer has the same definitions, the present study conducts a comparative analysis of testamentary practices and legal frameworks in Italy and Latin America in an effort to identify both the common elements that define these two Latin geographical areas, as well as their particularities. This analysis is relevant to the established literature in the field of inheritances by capturing the characteristics of two legal systems that have not received the necessary academic attention.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00United Nations Convention on the Rights of Child: Forced Conversion of Hindu Minor Girls in Pakistanhttps://sciendo.com/article/10.2478/jles-2021-0018<abstract> <title style='display:none'>Abstract</title> <p>Pakistan has ratified the United Nations Convention on the Rights of Child expressing therein that the right to freedom of religion incorporates that nobody ought to be compelled to change his religion. Pakistan’s constitution guarantees religious freedom to all minority communities in Pakistan. Forced conversion to Islam has become another type of rough fanaticism in Pakistan. Constrained transformation is the point at which an individual who uses pressure, power, intimidation, or danger to drive someone else to acknowledge another religion. It influences almost all minority groups in Pakistan, but the biggest victims are Hindu minor girls in Sindh province. It should be forbidden to pursue a position of power to entice vulnerable Hindu minor girls to convert under duress. As the criminal justice system in Pakistan is not addressing this issue effectively, legislation is urgently needed to protect vulnerable children. This article focuses on the need to promulgate a law providing forcible conversion of Hindu minor girls as a criminal offense. A literature review method is adopted for this paper.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00Enterprise Financial Characteristics and Corporate Social Responsibility Costs of Oil and Gas Businesses in Nigeriahttps://sciendo.com/article/10.2478/jles-2021-0016<abstract> <title style='display:none'>Abstract</title> <p>This work evaluated the effect of entity characteristics on company social responsibility costs of oil and gas firms in Nigeria for 2010 - 2019. The independent variables of the study and measures of firm characteristics are total assets, total sales, financial leverage and firm age while the independent variable is corporate social responsibility. A sample of three firms was selected out of a population of eleven oil and gas businesses on the Nigeria Stock Exchange during the period. Supporting data were obtained from the selected firms and analyzed using multiple regression analysis. Findings from the analysis suggest that both total assets and total sales positively and significantly affect the corporate social responsibility costs of the firms. It was also found that financial leverage positively and insignificantly affects the corporate social responsibility costs of the firms. Finding further reveals that firm age negatively and insignificantly affects corporate social responsibility costs of the firms. In the light of the findings, it was recommended that the firm managers should invest in assets especially long-term assets that will yield future streams of returns for their firms. This is because investment in assets improves production and promotes the corporate social responsibility performance of the firms. It was also recommended that the firm managers should promote their products through various product promotion channels as total sales boast firm profitability and promote corporate social responsibility performance. It was further recommended that the firm managers should increase the proportion of debts in their firms’ capital structure. It was finally recommended that firm managers should use a modern approach while implementing their corporate social responsibility programs as opposed to the old style.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00Ratification and Consequences of Sexual Offenses in the Criminal Code of Georgiahttps://sciendo.com/article/10.2478/jles-2021-0013<abstract> <title style='display:none'>Abstract</title> <p>This paper will discuss the issues of qualification of crimes against Sexual Freedom and Inviolability considered by Chapter 22 of Criminal Code of Georgia, which were made in the Criminal Code of Georgia after the Parliament of Georgia ratified the Council of Europe Convention on “preventing and combating violence against women and domestic violence” (Istanbul Convention) adopted on May 11, 2011. Georgia signed this Convention on June 19, 2014. This paper will discuss the relative aspects of qualifying circumstances and disposition of rape and other related corpora delicti and their understanding in a new manner. The article will study the pros and cons that resulted in the fundamental changes made to the Criminal Code of Georgia on May 30, 2018, after the ratification of the “Istanbul Convention”. The concept prevailing, in theory, provides a new definition about what problems were solved and what contradictions arose from the new changes. In court practice, there still prevails the view that in order for the action to be assessed as rape, it is necessary for a woman to carry out “selfless” resistance to the offender. However, there are frequent cases when no signs of resistance are found on the victim’s body. Given the above, as evidence of the absence of consent is not often established to a high standard by the investigation (for example, in the event of a threat of violence), the case ends with the acquittal of the accused. The article will present recommendations on making changes in some components of the action by the Parliament of Georgia in the future. Based on the scientific literature and the legislation, both, main and additional qualifying elements considered by the disposition of the given Articles will be discussed in detail.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00en-us-1