Journal articles on the topic 'Policy and Law'

Tax policy is an integral part of the financial policy of the state. Taxes are one of the key elements of state regulation of the economy. Tax policy is a set of economic, financial and political measures taken by the state to form the country's tax system in order to meet the needs of various social groups and the state for financial resources, to ensure the development of the country’s economy through redistribution of financial resources. Key words: Sources of tax law in European law, tax,tax policy

One of the crucial issues of our decades is how to stop the loss of biodiversity. Policy–makers need reliable data to base their decisions on. Managing wildlife populations requires, first of all, science–based knowledge of their abundance, dynamics, ecology, behaviour and dispersal capacities based on reliable qualitative data. The importance of dialogue and communication with the local actors should be stressed (Sennerby Forsse, 2010) as bag statistics and other monitoring data in wildlife management could be more precise if local actors, notably hunters, were better informed and aware of their importance, especially in supporting existing and emerging policies at national and international levels. Another essential issue in wildlife management is the conflicts generated by humans and their activities when they interact with wildlife (Heredia & Bass, 2011). A sociologic approach is required to take into account those human groups whose interests are divergent, facilitating communication and collaborative learning among these users of the same ecosytem. Obstacles should be addressed and solutions devised to protect and encourage a sustainable use of this ecosystem in, as much as possible, a win–win relationship. Policy objectives and mana-gement strategies should be discussed and debated among the stakeholders involved, then formulated. Policies can be translated into different types of instruments, economic and legislative, but also informative and educa-tive. As awareness of the actors is a key factor of successful regulation, the regulations should be sufficiently explained and stakeholders should be involved in the implementation of these regulations as much as possible. Finally, the effectiveness of the regulations should be evaluated in light of their objectives, and where necessary, the regulations should be strengthened or adapted to improve their performance (Van Gossum et al., 2010).The various aspects of the processes described above were highlighted in the plenary talk and the five oral communications presented during the session on wildlife law and policy. In his plenary talk, Dr Borja Heredia, Head of the Scientific Unit of the Secretariat of the CMS/UNEP in Bonn, pointed out different sources of human–wildlife conflicts, such as the logging activities in subtropical forests that induce overexploitation and poaching for bushmeat consumption; the problem of predators on livestock and the poisoning of lions in the Masaï Reserve; animals invading the human territory; and game species as a vector of diseases in humans and livestock (Heredia & Bass, 2011). Heredia stressed the importance for wildlife managers to deal with the human dimension; he stressed the importance of successful conflict management based on principles such as a non–adversial framework, an analytical approach, a problem–solving orientation, the direct participation of the conflicting parties, dialogue as a basis for mutual understanding and facilitation by a trained third party. Heredia explained how the Convention on Migratory Species of Wild Animals (UNEP/CMS) contributes to confict resolution and in this way increases the chance of survival of these species. The CMS (see CMS website) works for the con-servation of a wide array of endangered migratory animals worldwide through the negotiation and implementation of agreements and action plans. Migratory species threatened with extinction are listed in Appendix I of the Con-vention. CMS parties strive towards strictly protecting these animals, conserving or restoring the places where they live, mitigating obstacles to migration and controlling other factors that might endanger them. Besides establishing obligations for each State joining the CMS, CMS promotes concerted action among the Range States of many of these species. Migratory species that need, or would significantly benefit from, international co–operation are listed in Appendix II of the Convention. For this reason, the Convention encourages the Range states to reach global or regional agreements. The Convention acts, in this res-pect as a framework convention. The Agreements may range from legally binding treaties (called agreements, there are seven) to less formal instruments, such as Memoranda of Understanding, or actions plans (there are 20), and they can be adapted to the requirements of particular regions. The development of models tailored according to the conservation needs throughout the migratory range is a unique capacity to CMS. Heredia detailed inter alia the Agreement on the Conservation of Albatrosses and Petrels, the Great Apes Survival Part-nership, the Agreement on the Conservation of Gorillas and their Habitats, the MoU on the Saïga Antelope, and the Programme for the Conservation and sustainable use of the wild saker falcon (Falco cherrug) in Mongolia.The talk of Sarah Wilks, research fellow at the School of Law, University of Western Sydney, illus-trated the importance of adequate transparency and public consultation in environmental and conservation law and decision making. Wilks (2012) examined the Australian legislation concerning animal welfare and the export of Australian wildlife products and, as a case study, explored the Tasmanian State Government’s recent decision to promote the com-mercial harvest and export of brushtail possums She pointed out that although the Enviromment Protection and Biodiversity Conservation 1999 (EPBC) process intended to be open and co–operative, it is not, in prac-tice, co–operative, public and transparent. The export of possum products requires Australian Government approval under the Department of Primary Industries, Parks, Water and Environment (EPBC). Wilks (2012) assessed the Tasmanian Wildlife Trade Management Plan for Common Brushtail Possums developed by the EPBC, the public submissions to the Austra-lian Government, and the Australian Government’s response against the provisions of the EPBC. As a result, she deplored that welfare outcomes, like that of back or pouch juveniles whose mother had been trapped or killed have not been adequately considered either at Tasmanian State or at Australian Govenment level. She concluded by deploring that submissions on ethical grounds could not yet be considered by the Australian Government because the decision to harvest or not to harvest is made at State level, and yet the Tasmanian State legislation is deficient in mandating public consultation.Data on hunting and game resources provide quan-titative and qualitative information on game species, but moreover, game monitoring has shown to be efficient in identifying threats to biodiversity, such as biodiversity problems in agriculture and forest ecosystems, and also to be an early warning in assessing threats from invasive alien species (Sennerby Forsse, 2010). They are an essential tool for game managers, scientists and policy–makers, and hunters and hunter organisations are key resources in the collection of this information.The ARTEMIS data bank was initiated by the Federation of Asssociations of Hunting and Conservation of the Euro-pean Union FACE (see ARTEMIS website) to improve information about game in support of existing and emer-ging European policies. The objective of ARTEMIS is to centralise and analyse, in a coordinated and coherent Animal Biodiversity and Conservation 35.2 (2012)161extending the ban to all waterfowl hunting and not only that undertaken in protected wetlands.The presentation of K. E. Skordas, from the Hunting Federation of Macedonia and Thrace, Research Divi-sion, Greece, illustrated the contribution of the Hellenic Hunters Confederation (HHC) to law enforcement for wildlife protection. It showed how stakeholders, hun-ters, set up heir own Game Warden Service in 1999, through their Hunting Associations, in order to assume responsibility for the control of illegal hunting and wil-dlife protection, in collaboration with the local Forest Service. These game wardens carry out repressive and preventive controls and prosecutions. Besides this initiative, information campaigns are organised by the HHC to improve hunters’ awareness (see website of the Hellenic Hunters Confederation, HHC). Skordas & Papaspyropoulos (2011) analysed the relation between law enforcement, hunter awareness and infringement categories, classed in degree of influencing wildlife protection. They observed a strong reduction in the number of infringements; particularly, they found that hunting out of season and hunting without a license decreased from 23.4% to 7.31% and from 30.12% to 11.8%, respectively.All the talks presented in this session stressed the importance of dialogue in wildlife management as a basis for mutual understanding. Communication and involvement of the local actors/stakeholders are key factors at different stages of wildlife management: when collecting reliable data on which policy–makers may draw up their decisions, when debating policy objectives and strategies, and when implementing regulations and administrative acts

The purpose of this research is to find out and analyze the law enforcement against traffic accidents by the police in the jurisdiction of the Batang Resort Police. To know and analyze the factors that hinder the settlement of traffic accident casesin the jurisdiction of the Batang Resort Police. To know and analyze the law enforcement policies by the police to handle traffic accidents in the jurisdiction of the Batang Resort Police. This study uses a sociological juridical approach, with a descriptive analytical research specification. The data used in this study are secondary data obtained from literature study. The data were analyzed in a qualitative juridical manner. The results of this study are Law Enforcement Against Traffic Accidents by the Police is law enforcement can be done penal and non-penal. Law enforcement efforts through the penal route focus more on the repressive nature (oppression/eradication/suppression) after the crime has occurred, while the non-penal route focuses more on the preventive nature (enforcement/deterrence/control) before the crime occurs. Basically law enforcement is the implementation of criminal policy (criminal policy) by using criminal policies carried out through the mechanism of the criminal justice system (criminal justice system).The factors that hinder the settlement of traffic accident cases are: Summoning or Presenting a Witness and Factors Lack of Legal Knowledge. Policies for Law Enforcement by the Police for Handling Traffic Accidents are by conducting blue patrols at violator-prone hours on the road, conducting cross patrols, socialization (security, safety, traffic order to road users), and installing banners at traffic accident-prone points.

This research aimed to understand the police educational policy and practice and its implementation in Indonesia considering its ontological and sociological levels in enhancing the next police education policy. Managing police education policy and its implementation are necessary for providing stakeholders with information related to the policy and regulations in police education. The research was performed by adopting a mixed method based on public policy theory. Data were collected using qualitative method, such as in-depth interview, observation, and documentation related and quantitative method, such as survey and statistical analysis. Data were analyzed by using qualitative interactive models supported by data reduction, data display, data verification, and triangulation. Data were also analyzed quantitatively using partial least square (PLS). The results based on public policy perspective were able to improve police education policy and its implementation practice. Learning, training, and mentoring had a significant positive impact on leadership in the context of police in Indonesia. These findings provide input for improving the regulations on police education in Indonesia, in order to make better policies and regulations.

Large-scale military actions on Ukraine’s territory have led to extraordinary challenges for budget policy. This study aims to evaluate the budget policy of Ukraine and substantiate its strategic priorities in martial law. The paper used economic and statistical methods to assess the ultimate budget indicators. It was determined that budget revenues decreased due to the economic recession, and expenditures, primarily for defense and security, increased. In 2022, compared to 2021 (the full-scale war against Ukraine began on February 24, 2022), tax revenues decreased by 7.6%. In contrast, the study observed an increase in budget expenditures by 65.0%, in the budget deficit by 4.5 times (financed mainly by external borrowings and military bonds bought by the National Bank of Ukraine), and in state and guaranteed state debt by 52.4%. In the context of military operations, the budget policy aims to ensure a balance between financing the most critical items of the budget and stimulating the economy’s recovery. At the same time, the institutional capacity of state authorities allows controlling how a country survives in this challenging period. In order to restore the economy, the Ukrainian government must implement a prudent budget policy, assess fiscal risks associated with changes in the macroeconomic environment, and increase the efficiency of budget expenditures.