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Many countries overhaul their tax systems from time to time. In the Asian region countries like Indonesia, China, Malaysia, the Philippines, Singapore, Vietnam and Thailand have all undergone drastic tax reforms in the last 20 years. The need to fill the government coffers, attract foreign investment and make the tax system more equitable are among the factors instigating these tax reforms. Leading politicians, key institutions, external advisers, lobby groups and parliamentarians are just a few of the actors initiating or setting the tax reform agenda and influencing the actual reform process. But who truly pulls the strings? And how does this process work in countries with non-democratic governments? Is it different from democratic countries? Moreover, many countries have received the invited and sometimes uninvited assistance of advisers of multi- and bilateral donor agencies. The role of these foreign actors is sometimes controversial and it remains unclear what their actual influence is in these reform processes. And how does their role relate to the idea that without 'local ownership' most reform projects are doomed to fail (Allott 1980; Walle 2005, pp.65-78). The initial tax law reform may look great on paper, but without local ownership who is going to implement and adhere to the new laws? What happens once foreign advisers have gone home? So who and what truly influences these tax reform processes? That is the key question of this study. The 1980s corporate and income tax reforms in Indonesia and Vietnam are analysed to find answers to this question. The basis for the analysis is fiscal sociological theory.

In the past three decades, China has witnessed the emergence of new social movements, particularly the weiquan movements, which took place simultaneously with legally significant developments. In contrast to their counterparts in democratic countries, social movements in China have emerged in a legal environment characterized by a thin rule of law with a low level of liberal political morality. Against this background, this thesis explores the interaction between social movements and the law in contemporary China, and with reference to the experience of Taiwan and South Korea during their authoritarian periods and transitions to democracy. By applying the political opportunity and the resource mobilization theories of social movements to the field of law, this thesis analyzes the opportunities and constraints embedded in the legal structure of China that encourage or discourage social movements, and it also examines how rights advocates organize and mobilize legal resources for social campaigns given the existing legal opportunities and constraints. This thesis first surveys the developmental trajectories of social movements and the legal structure in China, Taiwan and South Korea under different constitutional modes. Then, following the rights support structure approach put forth by Charles Epp, the thesis is organized into three main components, with focus on rights lawyers, rights NGOs, and their legal mobilization (primarily strategic litigation and citizen petition). Generally speaking, the findings of this research show that social movements and the law have interactive impacts on each other in contemporary China. The law has played a Janus-like role in social movements in China by both facilitating and restricting the mobilization of social movements. On the other hand, social movements have sought to steer the thin rule of law in China toward the direction of greater protection of human rights and more constraint on the power of the state. However, the interactions between social movements and the law show that it is hardly possible to achieve a full-fledged thin rule of law without a parallel development of liberal political morality. Although legal development in China has provided some room for legal mobilization in social movements, the party-state and its legal structure prevents the escalation of social movements in China to a higher level of mobilization and politicization, in comparison with their counterparts in Taiwan and South Korea during their authoritarian periods. The rights support structure in the civil society of China hardly has any external partners from political society in promoting greater public mobilization. Based on a comparative study, the research casts doubts on the hypothetical sequence of the development of the rule of law to democratization. This study is significant in several aspects. First, it enriches the studies on social movements and the law in authoritarian societies. Second, it contributes to a better understanding of the rule of law under the party-state authoritarianism of China. Third, the comparative study helps to provide a better understanding of the different types of authoritarianism and relevant constitutional and legal practices, especially party-state authoritarianism. The study shows the peculiarities of the legal complex in the party-state context of China, which can be distinguished from that in other types of authoritarian systems. Finally, this study sheds light on the relationship between the development of the rule of law and democratization as well as the prospects for social movements in the future in China. ; published_or_final_version ; Law ; Doctoral ; Doctor of Philosophy

Islamic banks have grown stronger by continuing to provide innovative products and services to successfully increase the number of customers. So far, the majority of financing by Islamic banks controlled by murabaha financing almost 80% - 95%. In the bank's murabaha scheme as the seller (ba'i) to purchase necessary items and then resell it to customers, clients (musytari) with a sales price equivalent to the purchase price and profitability of banks. In reality, Islamic banks using wakalah empower customers to purchase their goods. Step wakalah apply concepts to customers is unwise because MUI Fatwa No.04 / DSN-MUI / IV / 2000 has determined that the sale of murabaha contracts made after the goods become the property of Islamic banking principles. The main problem in Indonesia is that there are legal provisions that are not in harmony and not based on actual consumer rights. It is geared toward legal uncertainty. To overcome various problems, this research adopted the method of analysis based on doctrinal content, by implementing four types of approaches to the law, namely: (i) history / historical; (ii) Jurisprudence / philosophy; (iii) comparison; and (iv) analytical and critical. In addition, harmonized approach is also necessary for legislative alignment with Islamic philosophy and the philosophy of consumer protection. By making Malaysia as a reference, this thesis aims to identify the application wakalah perspective and consumer protection improvement in Indonesia. In addition to this, the restructuring of the existing system in Indonesia is required by legislation harmony, improvement and diversification of institutional oversight mechanisms Islamic banking operations

Locke and Rousseau both emphasize the importance of consent with respect to government and use state of nature arguments to determine what principles would constitute a just society, but each of them comes to a radically different conclusion as to what such a society would look like. Much of this difference is rooted in their differing conceptions of what the purpose of government (and political society generally) is. This paper analyzes the differences between their justifications of government and between the political societies in which those differences result.

Today, due to the cultural diversity of societies, the development of an educational policy that will meet the needs of all students is at the forefront. Intercultural theory is based on equality, justice, recognition of diversity and social cohesion. The existence of immigrants terminates the period of homogeneity. Acceptance of this new reality plays an important role in the education provided to society. Intercultural Education is the response of the educational system in Greece to the changes that take place within the socio-cultural context. Multiculturalism is an enriching factor for society and the educational system and forms the preconditions for a mutual interaction between different cultural traditions. In most European countries, Intercultural Education is the subject of Inclusive Education, and teaching in informal learning environments, outside the traditional classroom, is considered part of inclusive philosophy, where diversity is projected as a learning source. (DIPF/Orig.)

In this paper author considers political education in Chinese universities. Political education has always been a controversy as much as a top issue of social-political life in modern China. Along with the drastic changes brought by the Reform in 1978, political education in Chinese universities has gradually shifted in both contents and forms from stereotyped ideological-political work to a modernized scientific educational disciplinary with strong theoretical supports. It is shown that political education differs in the east and the west in many ways. So, it's necessary to make clear what political education means in Chinese context. Political education is far-reaching in its scope, in general it concerns with the theoretical, empirical, normative and conceptual dimensions of political practices. Up to now, there are no acknowledgements, no required doctrines in western political philosophy to advocate that political educationist do or ought to address an authoritative definition for political education. Although the general features of political education can always be outlined because of the sameness of political, social and cultural background of individual researchers. Considering the achievements of political education in Chinese universities for the past 30 years, the author notes that there is political education dilemma. Summarizing the author outlines the future prospects of political education in Chinese universities.

This paper has in its focus the notion of 'Sovereign'. The discussion will be conducted within the "School of Natural Law", which we will focus on two representatives; Thomas Hobbes and Samuel Pufendorf. Through a comparative philosophical analysis, we are going to stop on the basics, the genesis of sovereign power. Political philosophy in the context of finding the source of sovereign power is a problem in the landmark of the unsolvable. " Scool of Natural Law" referring to the natural condition has the solution to this problem. Compare lines will start from this premise, to know after, how the reason goas towards two different concepts of "Social Contract". Contract which generates sovreigen person, it defines the nature and content of the power of this person. At this discourse, social contract as the core hub of transition, conversion to the state of nature in a civil context is rolling between the political and juridical character. Discussion, which essentially make us know the nature of the relationship between the Sovereign and members of society, sovereign and state, the member of society between each other. In other words, we will see how the political - legal forms of organization, the way of governing is determined by the nature of initial social contract

Introduction. The article considers the specifics of the existential nature of the poet-thinker Vasyl Stus' philosophy. Aspects of VasylStus' work that illuminate the concept of man and being in the context of existentialist philosophy are described. The philosophy of V.Stus and A. Camus' existentialism is analyzed and common motives of conformity in understanding the self-worth and uniqueness ofman and being are established. The concept of rebellion, as a positive expression of the absurd from the thinker's position, is singledout. The aim and tasks: to characterize the main aspects of Vasyl Stus' philosophizing with further comparative analysis with thephilosophy of Albert Camus. In particular, it is intended to highlight commonalities and differences. Research methods. The study usesa synthesis of the following scientific methods: biographical (the reference to fragments of the writer's biography for interpretation of hiswork with elements of psychological analysis); comparative (typological identification and analysis of typological rises not caused bydirect contacts). Research results. The philosophizing of V. Stus and A. Camus and their differences are analyzed. The Ukrainianphilosopher V. Stus and the French philosopher A. Camus had much in common in their views, namely, that both claimed to be uniqueand doomed to human loneliness in the world. Also, thinkers were convinced of the absurdity of human existence. Thinkers believedthat it was worth accepting the absurdity of life. It is characteristic of the poetry of Stus' and Camus' lack of trust in the outside world. Lifeis a constant borderline situation. Philosophers opposed totalitarian societies and restrictions on democratic human freedoms. Discussion. Comparing the specifics of the philosophical views of the Ukrainian poet-philosopher Stus and the French Albert Camus, itshould be noted that both are existentialists with similar views. Conclusion. Analyzing the two artists and relying on the work of M.Kotsyubynska, E. Sverstyuk, I. Malenky, N. ...

Whereas Socrates, Plato, Aristotle and Augustine are probably the best known of the early Western philosophers of religion, Marcus Tullius Cicero (106-43 BCE) also played a particularly consequential role in the development and continuity of Greco-Latin-European social thought. Cicero may be best known for his work on rhetoric and his involvements in the political intrigues of Rome, but Cicero's comparative examinations of the Greco-Roman philosophies of his day merit much more attention than they have received from contemporary scholars. Cicero's considerations of philosophy encompass much more than the theological issues considered in this statement, but, in the process of engaging Epicurean and Stoic thought from an Academician (Platonist) perspective, Cicero significantly extends the remarkable insights provided by Socrates, Plato, and Aristotle. Although especially central to the present analysis, Cicero's On the Nature of the Gods (1972) is only one of several texts that Cicero directs to a comparative (multiparadigmatic and transhistorical) analysis of divine and human knowing. Much of Cicero's treatment of the philosophy of religion revolves around variants of the Socratic standpoints (i.e., dialectics, theology, moralism) that characterized the philosophies of Cicero's era (i.e., Stoicism, Epicureanism, Academician dialectics), but Cicero also engages the matters of human knowing and acting in what may be envisioned as more distinctively pragmatist sociological terms. As well, although Cicero's materials reflect the socio-historical context in which he worked, his detailed analysis of religion represents a valuable source of comparison with present day viewpoints and practices. Likewise, a closer examination of Cicero's texts indicates that many of the issues of divine and human knowing, with which he explicitly grapples, have maintained an enduring conceptual currency. This paper concludes with a consideration of the relevance of Cicero's works for a contemporary pragmatist sociological (symbolic interactionist) approach to the more generic study of human knowing and acting.

Recently, Nigeria introduced a Bill in the House and Senate that aims at modernizing its maritime zone legislation to enable it to maximize benefits it has received from the United Nations Convention on the Law of the Sea, 1982. Although Nigeria has been a party to the Convention for many years, the legislative initiative was triggered only recently by a mixture of events, including a submission to the Commission on the Limits of the Continental Shelf and the delimitation of maritime boundaries and adoption of joint development zones with neighboring States, including the implementation of a judgment of the International Court of Justice. This article discusses how a comparative law approach to law reform was used by benchmarking Nigeria's legislative initiative against its treaty rights and obligations and the maritime legislation of selected States in the region and elsewhere. The regional spread of the comparator jurisdictions is important, as are the impacts of national socio-economic circumstances and constitutional and political structure on the character and philosophy of legislative drafting and the prospects of its effective enforcement. The analysis identifies that the Nigeria reform stands to influence and encourage similar legislative changes among the East and West African regional seas littorals, thereby to likely enhance cooperative governance and regulation of ocean use in both regions.co-authors: David Dzidzornu & Chidi Oguamanam

The article provides a comparative analysis of the cultural practices of political populism and the popular culture. The leading role of the media in the formation and promotion of popular movements and leaders is emphasized. There is a difference in the understanding of a leader's charisma that brings new values, according to Max Weber, and the pseudo-charisma of modern populist leaders that is created by their regular presence in the media. Populist politician is seen as a sign in cultural communication, where the politician's personality is put as the signifier, and the ideology that the politician promotes — as the signified. Based on this analysis, three ideal types of populists have been identified: a blank sign that is focused on the present and represents populists without ideology; a sign that is oriented on the past and represents a populist national ideology; the sign that is oriented on the future and represents the reformers, the bearers of new social values. Theoretical approaches to the interpretation of popular culture are analyzed and it is pointed out that a mass society emerging is necessary both for the phenomenon of popular culture and for political populism to perform the quantitative indicator of public preferences. Common characteristics in the functioning of popular culture and populism are revealed — symbolism, emotionality, "origin from people", resistance against the system. The decisive role of the media in cultural communication for both popular culture and political populism is emphasized. However, there are significant differences between popular culture and political populism. Popular culture has its own values, while political populism uses values of others. Comparing popular culture and its impact on culture in general on one hand and political popularization and its impact on the political system on the other, a scrutator could expect for some renewal and diversification of current political institutions that would be a positive factor for the global political system and global society. ; У статті здійснено порівняльний аналіз культурних практик політичного популізму і популярної культури. Популістичного політика розглянуто як знак культурної комунікації і вио- кремлено три його ідеальні типи: пустий знак, орієнтований на сьогодення, який репрезентує популістів без ідеології; знак, орієнтований у минуле, який репрезентує популістську націоналістичну ідеологію; знак, орієнтований у майбутнє, який репрезентує реформаторів суспільних цінностей. Виявлено спільні характеристики в інтерпретації та функціюванні популярної культури та популізму — символізм, емоційність, походження «від простих людей», спротив системі, експлуатація прагнення емансипації. Підкреслено визначальну роль медіа у культурній комунікації як для популярної культури, так і для політичного популізму. Певне оновлення та урізноманітнення політичних інституцій стане тим критерієм, який дасть змогу визначити — що саме було вартісним у популярній культурі та політичному популізмі.

In order to control the movement of globalization throughout this modern era, one of it's key aspects is through deconstruction throughout the education sector. Undoubtedly, high quality education management was produced by integrating disciplines in practice with fundamental Islamic values within the learning process. Besides that, this approach had also been continuously used among reformist leaders to weaken the dangerous Western ideology that influenced significantly the global government system through colonialism mostly by poisoning the generation of youth through sole reference to materialism philosophy and rationalism. Based on that issue, numerous powerful leaders in Indonesia have intervened to rectify the problem among Muslims by reconstruction of the education systems rather than through political as well as other aggressive physical interaction. KH Ahmad Dahlan was the trustworthy figure in endorsing the concept of educational reform through the "Muhammadiyah" mass organization, which was formed in Yogyakarta in 1912. The conducted a study to examine the similarities amongst KH Ahmad Dahlan and Badiuzzaman Said Nursi in applying the Islamic Education Reform System in the region. In this research, the researcher uses full qualitative method and documentation related to the topic of this research, which then will be analyze descriptively.

Tragic individual cases of human suffering are the key drivers of public and political debate on the legality of assisted dying. Moreover, in certain Western liberal democracies there appears an increasing amount of public but not political or judicial support for legal policy change in favour of this behaviour. This study submits that the controversies surrounding individual cases of assisted dying are unlikely to subside whilst the policy stalemate is likely to remain. It is also suggested here that the 'first-principle' nature of assisted dying adversely effects legal policy implementation and evaluation. By way of a comparative law and governance analysis involving four national systems (England, France, Switzerland and the Netherlands) and two supra-national systems (the European Union and the Council of Europe), it is argued that meaningful public-private actor inter-dependency in the creation, application and evaluation of the law on assisted dying can serve to mitigate the inadequacies of central political institutions and actors. This essentially demands that we think beyond the traditional law and governance mechanisms regarding this sensitive issue.

The History of Economic Thought as a field has long taken it as a premise that so far as ancient economic thought is concerned, only the Greeks and Romans are worth studying. This paper introduces the Guanzi as a core text in ancient Chinese economic thought on price stabilization from a comparative perspective with ancient Greek contributions. The Guanzi presents a framework for the empirical analysis of market fluctuations and price movements and derives principles of economic governance from this analysis. In contrast Plato and Aristotle come to the question of price determination from the angle of moral philosophy. They foreground the right behaviour on the part of the individual not the structural features of the market. The Guanzi articulates the so-called "light–heavy" (轻重, qingzhong) principles, where heavy represents "important" or "essential" and light connotes "unimportant" or "inessential." It argues that essential subsistence goods and production inputs are always "heavy," while the relative importance of each commodity shifts with market fluctuations. It suggests that the markets are inherently unstable, if left to their own devises. The state should participate in the market of "heavy goods" in order to stabilize the economy as a whole.

Background: Advocacy, resources and intersubjective reasonable arguments are known as factors that contribute to smoke-free (SF) adoption and implementation in Chinese and Anglo-Saxon places. Less is known about how the implementation of smoking bans differs across European places. The aim of this qualitative comparative study is to identify and classify the SF policy implementation processes and types undertaken at the local level in seven European cities according to the views of local bureaucrats and sub-national stakeholders. Method: Semi-structured expert interviews (n = 56) with local decision makers and stakeholders were conducted as qualitative part of the comparative SILNE-R project in Belgium (Namur), Finland (Tampere), Germany (Hanover), the Republic of Ireland (Dublin), the Netherlands (Amersfoort), Italy (Latina), and Portugal (Coimbra). Qualitative interviews were analyzed using the framework analysis. Results: Implementation of SF environments predominantly focuses on indoor bans or youth-related settings. Progressive-hungry (Dublin), moderate-rational (Tampere), upper-saturated (Hanover, Amersfoort), and lower saturated (Namur, Coimbra, Latina) implementation types can be distinguished. These four types differ with regards to their engagement in enhancing SF places as well as along their level of perceived tobacco de-normalization and public smoking visibility. In all municipalities SF environments are adopted at national levels, but are differently implemented at the local level due national policy environments, enforcement strategies and the level of collaboration. Major mechanisms to expand SF regulations were found to be scientific evidence, public support, and the child protection frame. However, counter-mechanisms of closure occur if data on declining prevalence and new youth addiction trends trigger low prioritization. Conclusions: This study found four SF implementation types two mechanisms of progressive expansion and defensive closure. Development and enhancement of smoking bans requires a suitable national policy environment and indirect national-level support of self-governed local initiatives. Future SF policies can be enhanced by laws pertaining to places frequented by minors.