This book looks at the interplay between criminal law and other branches of public law pursuing similar objectives (referred to as 'quasi-criminal law'). The need for clarifying the concepts and the interlink between criminal and quasi-criminal enforcement is a topic attracting a lot of discussion and debate in both academia and practice across Europe (and beyond). This volume adds to this debate by bringing to light the substantive and procedural problems stemming from the current parallel or dual use of the different enforcement systems. The collection draws on expertise from academia, practice and policy; its high-quality analysis will appeal to scholars, practitioners and policymakers alike.
ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.
The idea of hegemony, in its Gramscian sense, contributed to the renewal of several fields of social sciences in the 1970s and 1980s. This idea circulates between different geocultural spaces and different times. The approach adopted in this article starts from the contexts in which this idea is mobilized, in order to show to which theoretical and practical stakes it answers. Focusing on four authors (Antonio Gramsci, Ernesto Laclau, Chantal Mouffe and Pablo Iglesias) and on the transfers from one author to another, the aim is to highlight the social conditions conducive to the deployment of this idea and to identify the (dis)continuities that punctuate its history. Throughout the socio-historical course marked out by the written productions of these four authors, one constant appears: the vitality of the concept of hegemony seems linked to periods of crisis - theoretical and / or strategic - of the left. ; Peer reviewed
L'idée d'hégémonie, dans son acception gramscienne, a contribué au renouvellement de plusieurs pans des sciences sociales au cours des années 1970-1980. Cette idée circule entre différents champs, différents espaces géoculturels et différentes époques. La démarche adoptée dans cet article part des contextes dans lequel cette idée est mobilisée, afin de montrer à quels enjeux théoriques et pratiques elle répond. En se focalisant sur quatre auteurs (Antonio Gramsci, Ernesto Laclau, Chantal Mouffe et Pablo Iglesias) et sur les transferts d'un auteur à l'autre, il s'agit de mettre en exergue les conditions sociales propices au déploiement de cette idée et d'identifier les (dis)continuités qui jalonnent son histoire. A travers le parcours socio-historique jalonné par les productions écrites de ces quatre auteurs, une constante apparaît : la vitalité de l'idée d'hégémonie semble liée à des périodes de crise – théorique et/ou stratégique – de la gauche. ; Peer reviewed
The philosophical and political advantages tied to a break with Marxist thinking have been notable. With such a break with Marxism, economic and scientific determinism have been discounted – and it is in this sort of determinism that a classic critique of Marxism finds a reason for discrediting the Marxist-Leninist project. However, it seems the cost of totally abandoning Marxist thinking has not been sufficiently examined. This article seeks to remedy this with a comparative study of two philosophers' conceptions of conflict: Mouffe's perspective will be examined and compared to Castoriadis' view of radical democracy and its treatment of conflict. The paper seeks to show that a full break with Karl Marx weakens political radicalism. In other words, by opting for a perspective on conflict which fully renounces the Marxist view, Mouffe is doing away with both the idea of direct democracy and/or that of a revolutionary project. Her approach differs from that of Castoriadis who seeks, in some sense, to remain faithful to the emancipatory aspects of Marxian thought. ; Peer reviewed
Chantal Mouffe's is presented as one of the leading theoreticians of the radical left, as a disciple of Carl Schmitt and as a resolute opponent of the liberal tradition. However, according to the her own admission, Chantal Mouffe is more in the "social democratic" camp than in the "radical left" camp, she marks a fundamental difference with regard to Carl Schmitt and she claims her attachment to the liberal ideal. Starting from these discrepancies, this article defends the idea that Chantal Mouffe's thought is perceived as more radical than it really is. Chantal Mouffe intends to reform the liberal tradition rather than denying it. ; Peer reviewed
La educación como cualquier otro servicio de carácter público, es un derecho que el Estado otorga a través de sus instituciones, regulado por un Marco Jurídico, constituido por normas de observancia obligatoria, para gobernantes como para gobernados, por lo que, su cumplimiento se traduce a partir de las disposiciones emitidas por la autoridad competente, en cuyo discurso se encuentran dos premisas indisolubles: el filosófico y el político, en el primero de éstos, se plasma el deber-ser construido a partir de las aspiraciones del sentido humano por alcanzar una vida digna, donde el respeto, la tolerancia, la bondad y la honestidad, figuran como el estandarte ético, con el que ha de educarse a la ciudadanía y con el que habrá de formarse cada uno de los individuos, mientras que el aspecto político suscribe al consenso de las mayorías, como el fundamento de la legitimidad para instituir los principios legales, que habrán de traducirse en ordenamientos para mantener el orden y los procedimientos, para el cabal cumplimiento de las necesidades públicas. En este sentido, corresponde al Artículo 3° Constitucional, ser la norma suprema a través de la cual, se ha de normar para operar los servicios educativos en todos sus tipos y modalidades, en cuya conformación histórica, nos revela la inseparable presencia filosófica y política en su discurso, como un prototipo ideológico del Estado de Derecho, sin embargo, no es la norma su cuestión absoluta, sino su grado de cumplimiento, dado los alcances de su operación, por ello, en este artículo se presenta de manera general, el proceso de evolución y cambio que ha sufrido, durante su desarrollo. Después de su revisión Bibliográfica y Hemerográfica, se describe la trayectoria del Artículo 3° Constitucional, así como su despliegue operativo a partir de lo que regula la Secretaría de Educación Pública, como órgano de la Administración Pública Federal. Palabras-clave: Artículo Tercero Constitucional, Ley Orgánica de la Administración Pública Federal, Ley de Planeación. ; : Education, like any other public service, is a right that the State grants through its institutions, regulated by a Legal Framework, made up of mandatory rules, for governors as well as for the governed, therefore, its compliance translates into based on the provisions issued by the competent authority, in whose discourse there are two indissoluble premises: the philosophical and the political, in the first of these, the must-be constructed from the aspirations of the human sense to achieve a A dignified life, where respect, tolerance, goodness and honesty appear as the ethical standard, with which citizens must be educated and with which each individual must be formed, while the political aspect subscribes to the consensus of the majorities, as the basis of the legitimacy to institute legal principles, which will have to be translated into regulations to maintain order and procedures. measures, for the full fulfillment of public needs. In this sense, it corresponds to Article 3 of the Constitution, to be the supreme norm through which, it is necessary to regulate to operate educational services in all its types and modalities, in whose historical conformation, reveals the inseparable philosophical and political presence In his discourse, as an ideological prototype of the Rule of Law, however, its absolute question is not the norm, but its degree of compliance, given the scope of its operation, therefore, this article presents in a general way, the process of evolution and change that it has undergone during its development. Key-Word: Third Constitutional Article, Organic Law of the Federal Public Administration, Planning Law.
This paper aims to investigate the concept, context and socio-economic consequences of fiscal competition in the integrated economic space of EMU in completion, to pinpoint the positive and negative factors at work via a case study of the Benelux countries – both founder members of the EU and pioneers of EMU – and to examine the impact on European and international regulations in the field. In particular, it will endeavour to provide a comprehensive interpretation of fiscal policy in the Benelux countries via a comparative approach and from a historical perspective. It will look at the development of respective domestic fiscal policies, driven by national interests and by membership of a Community that is subject to requirements in terms of harmonisation and taxation, but also by constant contact (and frequent clashes) with the multilateral international environment.
