Suchergebnisse

Poduzimanje pravne reforme postaje nužno onda kada pravni sistem ne odgovara na potrebe društva u promijenjenim društvenim okolnostima. Reformu pravnog sistema moguće je provesti na temelju postojećih izvora, unutar pravnog sistema koji se želi reformirati ili putem pozajmljivanja pravnih instituta iz naprednijih pravnih sistema, koji su od ranije poznati. Oživljavanjem funkcije države u Evropi od XI stoljeća sve više vladara poseže za reformom pravnog sistema kao odgovorom na narastajuće probleme s kojima se društvo suočava. Ova reforma započeta je na Siciliji 1140. godine, donošenjem Assize iz Ariana, a nastavljena je u Engleskoj donošenjem više assiza od strane kralja Henryja II. U pokušaju da ukažemo na mogući utjecaj koji se odvijao putem preuzimanja gotovih rješenja iz jedne pravne tradicije u drugu, koristili smo se historijskom i uporednom metodom. Pojedini pravni instituti u okviru ove reforme ukazuju na to da se radilo o pravnim transplantima koje anglosaksonska i normanska pravna tradicija nisu poznavale. Rješenja koja su usvojena ukazuju na sličnosti sa šerijatskom pravnom tradicijom a njihovo prenošenje u engleski pravni sistem moglo je doći posredstvom ljudi koji su bili u službi normanskih vladara na Siciliji (Rogera II) a koji su kasnije ušli u službu engleskog kralja Henryja II. ; Undertaking legislative reform becomes necessary when the legal system does not respond to the needs of society in changed social circumstances. The reform can be carried out on the basis of existing sources, within the legal system to be reformed, or by borrowing institutions from more advanced systems, which are already known. After the 11th century, following the revival of the function of the state in Europe, more and more rulers resorted to the reform of the legal system, as a response to the growing problems that society was facing. This reform began in Sicily in 1140, with the enactment of Assizes from Ariano and continued in England with the enactment of The Assize of Clarendon? (1166) by King Henry II. In an attempt to point out the possible influence that took place by taking ready-made solutions from one legal tradition to another, the historical and comparative method is used. Some legal institutions that were part of this reform indicate that these were transplants that the Anglo-Saxon and Norman traditions did not know. The solutions adopted point to similarities with the Sharia legal tradition, and their transposition into the English legal system could have come through people who were in the service of the Norman rulers in Sicily (Roger II) and who later entered the service of King Henry II.

Porezni sistem BiH predstavlja jedan od ključnih nositelja u održavanju stabilnosti i poticanju razvoja gospodarstva BiH. PDV prevare nisu ozbiljna prijetnja samo za prihode države BiH nego i za funkcioniranje cjelokupnog tržišta, pa se može reći da su to specijalni oblici kriminala, koji nanose veću materijalnu, odnosno finansijsku štetu nego klasični kriminal i predstavljaju izuzetno društveno opasno ponašanje fizičkih ili pravnih lica. Borba protiv PDV prevara i općenito prevara po osnovu neizravnih poreza u svim porama sistema, a posebno u tužiteljstvu i policiji, neophodan je uvjet za opstanak sistema. Vršenje kaznenih djela iz oblasti neizravnih poreza može biti podstaknuto nekažnjavanjem ili nedovoljnim kažnjavanjem, što veoma brzo može dovesti do bogaćenja određenih slojeva društva koji postaju elita u ekonomskom i političkom životu. Takvi slojevi društva prvenstveno su loša slika i loši predstavnici naše države jer takvim postupanjem upućuju na ponašanja puna ličnih interesa i vode zemlju ka putu egoizma, što nikako ne bi trebalo predstavljati ideal kojem treba težiti, već upravo suprotno. Jedino odlučna borba, uz primjenu i preventivnih i represivnih metoda suzbijanja prijevara, u kojoj nema mjesta za nedodirljive, treba postati kategorički imperativ ponašanja i djelovanja. ; Tax system of Bosnia and Herzegovina /BiH/ is one of the key factors in keeping the stability and incitement of BiH economy development. VAT frauds are not serious threat just to the incomes of the BiH state but also for functioning of entire market, so we can say that those are special forms of crimes, which cause more material i.e. financial damage than classic crimes and represent extremely socially dangerous behavior of natural persons or legal entities. The fight against VAT frauds, and frauds in general, based on the indirect taxes in all aspects of the system, and especially in the prosecution and the police is necessary requirement for survival of the system. Committing indirect taxes felonies can be incited by non-punishment or insufficient punishment, which in a short time period can bring to enrichment of certain levels of society that become elite in economic and political life. Such levels of society priory give poor image and poor representatives of our state, because with such behavior the same are indicating the behaviors full of personal interests and are leading the country toward the egoism, which should not represent an ideal to reach for at all but quite the opposite. Only the strong fight, with application of preventive and repressive methods of preventing the frauds, in which there are no untouchables, should priory become a categorical imperative in behavior and action.