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In his new book, the professor of the University of Pécs, Faculty of Law has examined the ancient roots of taxation dated back before the establishment and emergence of writing. He is the first, who defined the social development of taxation and some tax types from the very beginning. The author recognised that the tax systems in irrigated and dryland cultures emerged and evolved in two different paths. He also underlined that taxation is not the same old as the early states, on the contrary, the first civilisations need the help of taxation in order to start their emergence. The author analysed his field of research by using the findings of history, archaeology, sociology and law. The work would be an interesting and useful reading not only for researchers in the field of financial law, but also for those, who are interested in the development of society and history. The monograph deserves special attention, because its niche content and furthermore also for its tight and clear style, logical structure and historical approach. The book could not only become a basic component of any high standard library, but would also change our thoughts about social science.
Ungarn war sicher von allen osteuropäischen Staaten bereits vor dem Fall des „Eisernen Vorhangs“ am meisten westlich orientiert und hat die notwendigen Änderungen des Wirtschaftssystems nach dem Ende der kommunistischen Planwirtschaft zielsicher umgesetzt. Es erhebt sich die Frage, ob die Gesetzgebung, aber auch die Rechtsprechung mit den tiefgreifenden Änderungen in der Politik und in der Wirtschaft Schritt halten konnte und ob die Gesetzgebung sich insbesondere an westeuropäische Gesetzeskodifikationen orientiert. Ziel der vorliegenden Arbeit ist, diese Fragestellung im Bereich des ungarischen Steuerstrafrechts näher zu beleuchten. Das Werk versteht sich als eine umfassende Darste...
This pioneering study on environmental case-law examines how courts engage with science and reviews legitimate styles of judicial reasoning.
Compared to Western-European countries, the adoption of Christianity, the founding of the state, then the establishment of the inherent western-type state administration has begun in the Hugarian Kingdom several hundred years later, from the 11th Century. From the middle of the 16th Century, this process was wrecked by the losing wars against the Ottoman Empire, followed by the subjection to the Habsburg Empire. Armed, blood-stumbled fighting against oppressive powers, the Revolution and War of Independence in 1848-1849 or the 1956 Revolution against the Soviet Empire have all increased the determination of the nation for implementing a successful economic policy. Hungary, losing in World War I and II, came into the Soviet Union's sphere of influence, but was able to hold the position of the « happiest barrack » and « showcase country » within the Soviet-type planned economy system. Financial aspects of a raw market economy following the disintegration of the socialism, as well as that of an active state operation after 2010 may both provide interesting pieces of information.
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Crucial Concepts in Argumentation Theory is a collection of essays that discuss a series of important issues in the study of argumentation. The essays describe the concepts that are crucial to argumentational research and the various ways these concepts have been approached. The essays explore such issues as points of view, unexpressed premises, argument schemes, argumentation structures, fallacies, argument interpretation and reconstruction, and argumentation in law. Each of the essays provides interested readers with an overview of the literature that can serve as a point of departure for further study.
Developments in Plant Genetics and Breeding, 1A: Isozymes in Plant Genetics and Breeding, Part A focuses on the advancements in the processes, methodologies, and approaches involved in the study of isozymes, including its role in plant genetics and breeding. The selection first elaborates on the historical perspectives of plant isozymes, plant genetics, and isozyme systems to study gene regulation during development. Discussions focus on the use of isozyme and similar comparisons to study differential gene regulation, gene preservation, dissemination of cultivars, propagation of cultivars and breeding lines, and studies on the effect of viral infection and hormones on isozyme expression. The...
Continuing the AIDP’s tradition in examining how to improve the protection of the environment through criminal law, this volume addresses various challenges and scientific concerns in relation to environmental crime. It touches upon a range of topics, from biodiversity to corporate criminal liability to jurisdictional or prosecutorial problems, and explores multiple national and regional enforcement systems, drawing from best practices. It brings together key proceedings of the Second AIDP World Conference on the Protection of the Environment through Criminal Law (Bucharest, May 18-20, 2016) organised by the International Association of Penal Law (AIDP) in collaboration with the Romanian Association of Penal Sciences, the Legal Research Institute of the Romanian Academy of Sciences and the Ecological University of Bucharest.
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Croatia, officially the Republic of Croatia, is a country at the crossroads of Central and Southeast Europe, on the Adriatic Sea. It borders Slovenia to the northwest, Hungary to the northeast, Serbia to the east, Bosnia and Herzegovina, and Montenegro to the southeast, sharing a maritime border with Italy.