{"title":"Equity in Tax Law: Vietnam Case Study","authors":"Lê Phan Thi Dieu Thao, Nguyen Thi Trien","doi":"10.25041/aelr.v3i2.2662","DOIUrl":"https://doi.org/10.25041/aelr.v3i2.2662","url":null,"abstract":"One of the throughout principle in the optimal tax system of countries towards it is fairness. Equity in tax law originates from two points of view: fairness on the principle of benefits (from which taxpayers take away from society) and fairness on the principle of ability to pay taxes (income). According to economist Adam Smith, \"taxes are seen as the basis of economic institutions, which can cause economic instability when there is a lack of transparency and clarity\". Therefore, fairness in tax law formulation at different stages of development of each country is considered a complete principle associated with economic, social and political conditions of countries in each period. Within the scope of this article, on the basis of research on the history of construction and development of tax law in Vietnam through the analysis of fairness in tax obligations, tax exemption, tax administration, tax fairness and tax accountability. Proposing solutions towards ensuring fairness in completing the tax legal system in Vietnam.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46424340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Daffa Ladro Kusworo, Andre Arya Pratama, Maghfira Nur Khaliza Fauzi, M. Shafira
{"title":"Conception of an Independent Surveillance Authority in the Efforts to Protect Population Data","authors":"Daffa Ladro Kusworo, Andre Arya Pratama, Maghfira Nur Khaliza Fauzi, M. Shafira","doi":"10.25041/aelr.v3i1.2530","DOIUrl":"https://doi.org/10.25041/aelr.v3i1.2530","url":null,"abstract":"The progress of digital transformation requires efforts to protect personal data as a guarantee of individual rights to overcome the large number of cases of data leakage and misuse, one of which is population data. The concretization of the government's efforts based on Article 28 G of the 1945 Constitution is realized through providing access to population data to all institutions, both state and private institutions for data verification. In addition, there is an obligation for data user parties to implement a Zero Data Sharing Policy with provisions prohibiting the dissemination or sharing of population data with third parties. However, various basic factors are influenced by the limited aspects of legal protection related to the class of personal data, and the authority between the data owner and the user, which makes it imperative to enact the current regulation on personal data protection. In addition, the establishment of an Independent Surveillance Authority is a must in ensuring the implementation of these regulations, because their duties and authorities are in line with the government's efforts in protecting population data. This study uses a normative legal research method with an approach to legislation and literature study, and uses descriptive analysis in managing qualitative data by applying a deductive method. The results of the study indicate that the need for legal guarantees must be accompanied by an element of optimal supervision through the establishment of an Independent Surveillance Authority in accordance with the standardization of the European Union General Data Protection Regulation (EU GDPR). Its independent position will prevent intervention from various parties for certain interests. Functionally, it is considered appropriate in optimizing the implementation of the Zero Data Sharing Policy through the conception of investigative authority and collective rights as a guarantee of human rights.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43527644","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Concept of Good Faith In Complete Systemic Land Registration In Realizing Legal Guarantee","authors":"Arif Firmansyah, Lina Jamilah","doi":"10.25041/aelr.v3i1.2588","DOIUrl":"https://doi.org/10.25041/aelr.v3i1.2588","url":null,"abstract":"Complete systematic land registration is regulated in Ministerial Regulation Number 6 of 2018 concerning Complete systematic land registration.Ministerial Regulation Number 6 of 2018 concerning Complete systematic land registration. Land registration is a form of implementation of government obligations to ensure certainty and protection of land ownership. The Government has guaranteed the legal certainty by Article 19 of Law Number 5 of 1960 concerning Agrarian Principles. Implementing the Basic Agrarian Law related to complete systematic land registration, in the Minister of Agrarian Regulation No. 6 of 2018 concerning Complete Systematic Land Registration, Article 22 states that if you do not have evidence, then in good faith, make a statement. This study will discuss the excellent faith theory of complete systematic registration in realizing legal certainty. As a guarantor in complete systematic land registration, the state guarantees the truth of the land registered in good faith.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49097415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Contextualizing Groundwater crisis in the light of Disaster Risk Management in India","authors":"Ashutosh Anand, M. Peters","doi":"10.25041/aelr.v3i1.2490","DOIUrl":"https://doi.org/10.25041/aelr.v3i1.2490","url":null,"abstract":"Water is indispensable for human life. As a matter of fact, any economy is inextricably linked with availability of this essential resource. Traditionally water has not been a scarce resource in India. In the wake of massive demand stemming from various sectors has led to the fast shrinkage and disappearance of water bodies from the landscape. The situation is especially grave when it comes to groundwater as this resource is acutely threatened in many parts of the country due to overexploitation. The present paper is an attempt to explicate the current legal framework which governs groundwater. Especially in the context of disaster risk triggered by varied hazards the issue pertaining to groundwater should also be seen as human induced disaster. Climate changes contribute to extreme events such as drought which adversely affect groundwater resource. Therefore, attempt is also made in this paper to unravel the extant legal framework on disaster. Paper assesses India’s institutional framework which are responsible to disaster risk management and analyze how it has a bearing on securing ground water resources.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45802146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Investment License and Environmental Sustainability In Perspective of Law Number 11 the Year 2020 Concerning Job Creation","authors":"Rahmat Saputra, Rama Dhianty","doi":"10.25041/aelr.v3i1.2472","DOIUrl":"https://doi.org/10.25041/aelr.v3i1.2472","url":null,"abstract":"Many factors influence and even hinder investment activities in Indonesia, including reforming policies and their implementation, bureaucratic problems and obstacles, uncertainty in the interpretation and implementation of regional autonomy, human resources, and labor policy issues, and the high level of corruption. The government made a breakthrough in the regulation of investment licensing through law no. 11 of 2020 concerning job creation with the omnibuslaw method. In addition to investment issues, changes to regulations in the environmental sector that revise, delete and revoke several articles contained in the provisions of Law no. 32 of 2009 concerning PPLH. \u0000The purpose of this article is to find out the investment licensing arrangements in the enactment of law no. 11 of 2020 concerning job creation and knowing environmental sustainability after the enactment of law no. 11 of 2020 concerning work creation. This research method is a type of normative legal research with a legal approach, historical approach, and conceptual approach. Research results with the enactment of law no. 11 of 2020 concerning job creation, more or less regulatory arrangements will affect investment in a country. Investment regulations that do not overlap and do not conflict with each other are the expectations of investors. For this reason, it is necessary to arrange regulations that have the spirit to encourage and support investment growth and the sustainability assessment criteria in law no. 11 of 2020 concerning job creation and its derivatives are still following environmental prevention instruments which include the process of planning, utilization, control, maintenance, supervision, and law enforcement, it's just that community involvement in the Amdal document is indeed reduced as in the provisions of the work creation law which amends Article 26 UU no. 32 of 2009 regarding the preparation of the amdal document, it is carried out by not involving the community who are directly affected by the planned business and/or activity.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44666099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Job Creation Law’s Risks towards Investment Efficiency And Business Convenience Regarding the Environment","authors":"A. Sitompul","doi":"10.25041/aelr.v3i1.2339","DOIUrl":"https://doi.org/10.25041/aelr.v3i1.2339","url":null,"abstract":"From the beginning, in the form of a Draft La,w until it was issued and passed into a Law, the Omnibus Law Cipta Kerja caused a lot ocontroversiessy. Behind the efficiency of investment and convenience offered, UU Cipta K ja is considered threatene eonmental sustainability and risk weakening law enforcement related to the environment. Therefore, this study aims to analyze and describe the risks posed by the UU Cipta Kerja on the environment from a legal perspective. The type of research used by the writer is descriptive exploratory research with a qualitative approach that aims to describe the nature of something that is taking place when research is carried out and examine the causes of a particular phenomenon and to d,escr the state of a phenomenon. To obtain dThection method was carried out by means of a putskak studyusinging data put skan reading materials such as books and websites. So that the authors find it easy to find data and information needed from various sources.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47994293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Functions, Theories And Practice Of Administrative Law In Contemporary Governance","authors":"Babajide Olatoye Ilo","doi":"10.25041/aelr.v3i1.2492","DOIUrl":"https://doi.org/10.25041/aelr.v3i1.2492","url":null,"abstract":"The vast development in the socio, economic and political spheres of the contemporary society makes governance more demanding and cumbersome. This necessitates the rational for a system of administration where governmental powers and functions can legally be delegated to individuals and or corporate bodies otherwise known as administrative bodies to carry out the functions and powers of Government in modern society. Governmental powers and functions are traceable to the Constitution which provides the limits of such powers. Administrative agencies saddled with the responsibility of performing the functions of Government must be properly created and must at all times act within the scope of power created by the enabling law. Abuse by the administrative agencies in the exercise of their functions is inevitable, and hence this research through doctrinal methodology examines the system of law that oversees the internal operations of Government agencies through developments of administrative law principles. Although various theories in administrative law like red, green and amber light have emerged over the years with conflicting arguments, the court are nonetheless always ready to grant remedies to an aggrieved citizen whenever the administrative agencies exceed or abuse its powers.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48855228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Reflections On Crossing The Boundaries Between Public And Private Law In Implementing The “European Green Deal.\"","authors":"Tomasz Bojar-Fijalkowski","doi":"10.25041/aelr.v2i2.2397","DOIUrl":"https://doi.org/10.25041/aelr.v2i2.2397","url":null,"abstract":"Climate change brings new challenges to the world. With its high environmental standards, the European Union is one of the most active players in global climate action. We are currently witnessing an extremely rapid process of transforming the political doctrine of the European Union into hard-law standards legal system. The so-called \"European Green Deal\" implements ideas of sustainable development in the area of, among others, energy, waste, but also transport, construction and electronic equipment sectors. One of the instruments for implementing the \"European Green Deal\" is the \"Circular Economy\", which, using European Union law, profoundly interferes with the economic freedoms of entrepreneurs but also consumers. Observing these activities can be interesting, especially when viewed from a certain distance and critical perspective. This text is devoted to analysing selected regulations constituting the currently created \"European Green Deal\" and its agenda. It also aims to indicate regulations interference in the sphere of private law, which has not yet been so much the domain of environmental law. The author presents a hypothesis on a gradual transgression of the traditional boundary between public and private law or the blurring of that boundary in the case of recent environmental legislation of the European Union.The dogmatic-legal analysis applied to the currently binding regulations for a fuller understanding also requires the application of the historical-legal method to earlier regulations. Their joint application makes it possible to indicate the direction of the new law dedicated to implementing the newest environmental-legal doctrine of the European Union. The layout of the study was subordinated to this aim, as well as its structure. The study is based on national and international literature on business law, environmental law and administrative law. Legal status up to date as of 31.07.2021.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48829790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Urgency of Transpolitan Transmigration’s Regulation as an Effort to Accelerate National Development","authors":"Mailinda Eka Yuniza, Melodia Puji Inggarwati","doi":"10.25041/aelr.v2i2.2326","DOIUrl":"https://doi.org/10.25041/aelr.v2i2.2326","url":null,"abstract":"Nowadays the urgency of incorporating transpolitan transmigration, and a modern concept implements in transmigration, are important. Whereas the importants of transpolitan itself could accelerate the development in Indonesia. In order to to accelerate the national development, the urgency of transpolitan regulation is needed where the transpolitan play a huge role in it. The normative research type are used in this research. It showed that the government had directed every type of Transmigration in each stage to Transpolitan. Apart from that, Transpolitan transmigration also has its challenges given the inadequate legal structure in Indonesia, so it requires regulations on Transpolitan. It is argued that the application of Transpolitan can significantly accelerate development in Indonesia through the development of science and technology-based transmigration areas. Its explicitly discusses Transmigration in Indonesia and reflects the regulations in Indonesia. The findings provide information on a breakthrough in implementingTranspolitan, especially for stakeholders. In addition, this research can also be directed to enable the.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45568563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Used of Certificate of Land Rights on Proving in Land Disputes","authors":"E. Agustina","doi":"10.25041/aelr.v2i2.2356","DOIUrl":"https://doi.org/10.25041/aelr.v2i2.2356","url":null,"abstract":"Based on Article 19 Paragraph (2) of Law No. 5 of 1960 and Article 32 of Government Regulation No. 24 of 1997, it is stated that in land registration, land certificates function as strong evidence. Whether a certificate can only prove property rights, and that evidence is in the judicial process so far. A literature study is conducted to obtain answers by exploring, discussing, and analyzing laws, research reports, and related expert views. The findings indicate that the National Land Agency issued the title certificate during the registration process. If there is a land without a certificate, it can be proven through witness testimony, prediction, confession and oath. A certificate with reliable and complete evidentiary power can only be accepted if there is no claim before the court. A claim against a certificate can be filed if there is a deficiency in its issuance.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44308616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}