On the Legal Regulation of Digital Administrative Filing

The administrative reconsideration system plays an important role in preventing and correcting illegal or improper specific administrative acts, protecting the legitimate rights and interests of citizens, legal persons and other organizations, and protecting and supervising the administrative organs to exercise their functions and powers according to law. And administrative reconsideration procedure is an important link of the administrative reconsideration behavior and an important guarantee. But with the continuous development of social demand in our country, new situation is constantly produced, the defects of the administrative reconsideration system of procedural impartiality are constantly exposed, to further improve, to truly achieve through fair justice reconsideration process to safeguard the legitimate rights and interests of citizens system design. In the process of the reform of the administrative reconsideration system, it has always been accompanied by the characteristics of the development of the times. With the advancement of the national system reform, the revision of the Administrative Reconsideration Law and the construction of the administrative reconsideration system reflecting the characteristics of the new era are the key steps of the current administrative reconsideration system reform.

Relevance. The study is relevant because the global trend in public administration emphasizes respecting citizens' legitimate rights and interests. As a key law enforcement agency, the police play a crucial role in this respect. Transitioning to a service model can transform the police from a punitive body to one that serves society and provides quality services. Purpose. The study aims to investigate the experience of implementing the service model of policing in various developed countries, identify the core principles of this model, and determine its role in protecting citizens' constitutional rights and legitimate interests. Methodology. The primary method used is generalization. By examining the different ways countries have transitioned to a service model, the study identifies the main features and principles that constitute this model. Results. The study examines the concept of service policing, defining its signs and principles. It analyzes the implementation experiences in highly developed countries such as the United States, Great Britain, and Japan. The study explores specific programs and technologies used, as well as the positive and negative aspects and consequences of applying the model. It also assesses the role of this transition in protecting constitutional rights and legitimate interests. Conclusions. The study concludes that adopting a service model of policing, as evidenced by experiences in developed countries, is crucial for protecting citizens' constitutional rights and interests. Key principles include legislative and executive support, community engagement, and the use of effective programs and technologies. This model enhances public trust, law enforcement effectiveness, and fosters a cooperative relationship between the police and the community, ultimately contributing to a safer and more just society. Keywords: community-oriented police; police services; transition to a service model; law enforcement

This paper focuses on the protection of the legitimate rights and interests of university teachers under the appointment system. By analyzing the existing issues in the protection of the legitimate rights and interests of university teachers under the appointment system, several considerations regarding the protection of the legitimate rights and interests of university teachers are proposed. Currently, there are problems such as insufficient attention to the protection of university teachers' rights in China, slow updates of laws, and insufficient coordination among relevant parties. There are shortcomings in the protection of university teachers' rights by universities, educational administrative authorities, social organizations, and judicial organs. Drawing lessons from advanced practices in other countries and regions, this article proposes several suggestions based on the current situation in China, focusing on the legal relationship between universities and teachers, legal status, position allocation, teacher initiative, and teacher appointment procedures. These suggestions aim to explore feasible solutions for improving the system of protecting the rights and interests of university teachers under the appointment system while maximizing the protection of teachers' rights.

Private education is an important institutional innovation in the education field during the reform and the opening-up era in mainland China. During the past thirty years Chinese policy on private education had different characteristics during different stages depending on the social, political, and economic circumstances. In response to urgent problems in the development of private education at present and major issues influencing the long-term development of private education, several objectives should be given special attention in the government's policy practice. First, protect legitimate rights and interests of private schools. Second, protect the legitimate rights and interests of private school Founders. Third, protect the legitimate rights and interests of teachers in private Schools. Fourth, protect the legitimate rights and interests of students in private schools. Fifth, make careful choices for the medium- and long-term development strategies of Chinese private education. Keywords:China; private education policy development

To make every citizen feel fairness and justice in judicial trials is the basic principle and goal of China's current judicial procedures. The parties should not only realize the protection of their substantive legitimate rights and interests in civil proceedings, but also respect their procedural basic rights. This is not only the embodiment of the litigant's status as the subject of civil litigation, but also the means and ways to seek relief after the litigant's legitimate civil rights and interests are violated. The fundamental procedural rights of the parties are of great significance to the protection of the rights and interests of the parties, the smooth proceeding of judicial activities and the sound rule of law. This paper mainly discusses through three aspects, the first one is the outline of the parties' procedural basic rights; The second is to analyze the problems in the process of protecting the fundamental rights of the parties; The third aspect is the exploration of the path to guarantee the procedural rights of the parties in China.

Legitimate land interests and prospects of their implementation in the conditions of digitalization of land relations

I. ABSTRACT The fast-changing nature of information and communication technology has brought about a revolution in tax administration systems, which has had a major impact on taxpayers’ compliance with income tax laws in India. The use of digital filing of income tax returns has made the manual tax system easier by reducing paperwork, minimizing human interaction, and increasing transparency and efficiency. This paper discusses the effects of digital filing on taxpayer satisfaction, particularly in terms of convenience, usability, system reliability, and digital literacy. The paper uses a descriptive and quantitative research methodology, employing both primary and secondary sources. The secondary sources include a comprehensive study of the literature available, including government publications, academic journals, and previous research studies on digital taxation and e-governance, while the primary source includes a structured questionnaire survey conducted using Google Forms among 56 individual taxpayers with experience in digital income tax returns. The data was analyzed using descriptive statistics and percentage analysis. The results show that digital filing has made a major impact on accessibility, time, and transparency, leading to increased taxpayer satisfaction, but technical glitches during peak hours and a lack of digital literacy among certain taxpayers continue to affect the system’s efficiency. The paper concludes that although digital filing has improved voluntary compliance and tax administration, further improvements in the system and awareness programs are necessary to make digital tax governance in India inclusive and sustainable. Keywords: Digital Filing, Income Tax Returns, Taxpayer Satisfaction, Digital Governance, E- Filing System

在我国经济持续高速、高质量发展的新常态背景下，我国消费者的购买力显著提升，导致大量闲置物品堆积。为了改变资源过度消耗与低效利用的问题，闲置物品通过网络二手交易平台得以流转再利用，实现“物尽其用”的目的。然而，当前网络闲置交易普遍存在缺乏适应性的法律指引及规制、监管机制滞后且可操作性不强、平台责任界定不明及不完善等问题，致使消费者的合法权益遭受侵害。基于此，本文将通过系统性地梳理网络闲置交易中消费者权益保护领域存在的主要问题，深入剖析其背后的原因，有针对性地提出加强消费者权益保护的对策与建议，以此推动网络闲置交易领域的持续、健康发展以及消费者合法权益能够得到全面、有效的维护，最终实现经济效益与社会效益的双赢。Under the new normal background of China’s sustained high-speed and high-quality economic development, the purchasing power of Chinese consumers has significantly increased, leading to the accumulation of a large number of idle items. To address the issues of excessive resource consumption and inefficient utilization, idle items are circulated and reused through online second-hand trading platforms, achieving the goal of “making the best use of everything”. However, current online idle trading is plagued by issues such as the lack of adaptive legal guidance and regulation, a lagging and less operable regulatory mechanism, and unclear and imperfect definitions of platform responsibilities, resulting in the infringement of consumers’ legitimate rights and interests. Based on this, this paper will systematically sort out the main problems existing in the field of consumer rights protection in online idle trading, deeply analyze the underlying causes, and propose targeted countermeasures and suggestions to strengthen consumer rights protection. This will promote the sustainable and healthy development of the online idle trading field and ensure that consumers’ legitimate rights and interests are comprehensively and effectively protected, ultimately achieving a win-win situation in both economic and social benefits.

Bankruptcy reorganization is one of the important procedures for enterprises to maintain operational value and realize the hope of regeneration. The effective application of the reorganization system is of great significance for debtors to complete debt repayment and safeguard the legitimate rights and interests of creditors. However, in practice, the information asymmetry among stakeholders, the lack of creditor protection mechanism, and the conflict of interests of multiple subjects damage the legitimate rights and interests of creditors, and are not conducive to the bankruptcy and reorganization system to play its due role. In order to protect the legitimate rights and interests of the creditors of bankrupt enterprises and optimize the business environment, this paper puts forward targeted suggestions from the aspects of establishing an information disclosure system, improving the creditor protection mechanism, and improving the judicial active response mechanism, so as to help protect the rights and interests of creditors in the bankruptcy reorganization process. , so as to promote the further development of my country's economy.

With the popularization of legal knowledge, the legal awareness of employees is gradu-ally increasing. In case of violation of their legitimate rights and interests, they can take effective legal measures to protect their legitimate rights and interests. On the other hand, the central Government and local authorities at all levels have also consistently implemented policies to protect the legitimate rights and interests of workers. However, at the same time, the use of factors by employees to protect their rights has given rise to a number of derivative problems, namely the subsequent protection of employees, such as a situation where an employer exposes employees to retaliatory measures from the employer after taking measures to protect rights. The purpose of this article is to analyze current methods of protecting workers' rights, the status quo after the protection of rights, as well as existing laws and systems of subsequent protection of workers, in order to study the subsequent protection of labor rights.

Online travel agency (OTA) platforms frequently engage in unfair behaviors that infringe on the legitimate rights and interests of consumers and airlines in the ticket sale market. Effective governance of the OTA platforms' misconduct has become an urgent topic. In order to address the governance dilemma of OTA platforms' misconduct, a tripartite evolutionary game model considering the collaborative supervision between airlines and consumers is constructed. This study analyzes the evolutionary path and stable strategy of the three participants, airlines, platforms and consumers by numerical simulation. The results show that some actions, such as airlines' strict control of ticket sales resources and high fines on the platform, reducing the cost of customers' rights protection, and effectively guiding online public opinion, can benefit airlines and consumers and enhance their willingness to cooperate in supervision. Legitimate consumer rights protection not only brings negative public opinion and image loss to airlines, but also to platforms, which can force airlines to impose stricter constraints on platforms and force platforms to strengthen self-restraint. Therefore, a market mechanism instead of government regulatory that can effectively suppress platforms misconduct should be established to promote platforms self-regulation through a collaborative effort between airlines and consumers. Some special measures that guide the interests of three participators are also provided.

The article, based on current legislation, examines the impact of digital technologies on the evolution of the legal status of individual subjects of administrative law. The active process of digital transformation in Ukraine has led to the fact that the relationship between a person and information and communication digital technologies has reached a qualitatively new level. Digital technologies create a unique space in which a person’s opportunities to realize their interests are significantly expanded. Digital technologies create additional powers of a legal nature for subjects of administrative law, which are associated with additional protection of subjective rights and legitimate interests. Research in this area is becoming interdisciplinary, which indicates their importance and relevance. The object of the article is social relations that develop in the process of legal regulation using digital technologies, which arise in the course of the implementation and protection of individual subjects of subjective rights and legal obligations. The subject of the study is the impact of digital information and communication technologies on the evolution of the legal status of individual subjects of administrative law. The article used general scientific (logical, systemic, functional and other methods) and private scientific (formal-legal, comparative-legal, forecasting method, etc.) methods of cognition. It is noted that individual subjects of administrative law under the conditions of the use of digital information and communication technologies in the process of legal regulation, along with general features, are characterized by a number of features. These features are due to information and communication technologies, without the existence of which individual subjects will not be able to be participants in legal relations using digital means. These features do not fundamentally change the understanding of individual subjects of law that has developed in the science of administrative law, but rather emphasize the fact that legal relations are complicated by the «digital element». Individual subjective rights and legal obligations can be implemented by individual subjects in legal relations only with the help of digital technologies.

Administrative litigation endows citizens, legal persons, or other organizations with the right to appeal to the court for protection when their legitimate rights and interests are illegally infringed by public power. The administrative litigation prosecution system is the preface to the operation of the judicial rights relief. China’s administrative litigation prosecution system has experienced a transformation from a case-filing review system to a case-filing registration system. Meanwhile, “difficulty in prosecution” has been alleviated. However, the number of administrative litigation prosecution cases has increased sharply. Therefore, the setting and review of the prosecution threshold should be clarified by judicial relief. With the time limit for prosecution in administrative litigation as a vital procedural threshold in prosecution conditions, we should ensure the dynamic balance between the protection of litigation rights and judicial efficiency. It’s also necessary to study its functional orientation and special system of time limit for prosecution, such as the time limit for prosecution of invalid litigation. The administrative litigation prosecution system is constantly improved in theory and practice. The reform and development of the registration system should take the legislative purpose value of the prosecution system as the starting point. At the same time, attention should be paid to the protection of personal interests and the maintenance of administrative order.

In the twenty-first century, in the era of rapid development of big data, people can make some basic problem analysis of the application of tax collection and administration and legal problems through big data. Between taxpayers and the tax collection and management system, the law is used to protect the legitimate rights and interests of taxpayers. Through the improvement and management of the supervision system, it can ensure that taxpayers can clearly know how much tax they should pay when paying taxes. At present, the urgent problem is to adjust the concept of tax, reconstruct the scope of tax, scientifically design the tax rate, and simplify the tax collection and administration procedures. This paper puts forward a more efficient tax process by comparing the tax data, the econometric study of tax, and the secret tax avoidance while the burden of the more poor rural tax class. Through the experiment proved, this paper studies the best tax collection and management mode, so that taxpayers can pay taxes more convenient and fast. The tax collection and administration system have been improved to make taxpayers’ information more comprehensive, which is very important for us to improve the efficiency in the twenty-first century, which is also a great breakthrough in the application of tax collection and administration. Due to the limitations of incomplete information, or that the information cannot keep up with the times, the tax collection and management system cannot completely correspond to the complete information of the correct taxpayers. Therefore, for the study of the taxation supervision system, it is necessary to use more algorithms in a more comprehensive way, so as to reduce the number of tax evaders and the number of active taxpayers.

The study of animal sounds has been usually limited to the species level, for example, the role of particular sounds in intra-specific communication or variations between populations. A new approach to the study of sounds is to treat all the sounds present at the landscape level, referred to as the soundscape. The soundscape could provide information about the use of habitats by species, inter-patch variability, and effects of land-use change. In recent years, custom and commercial equipments have allowed to easily collect sounds from the landscape in digital files, allowing a true capability for long-term and largescale continuous monitoring of the soundscape. In order to extract the necessary information from the soundscape, new tools need to be developed to manage these sounds archives, which could comprise thousands of files. We have developed a web-based and database-driven system to manage soundscape-related sound files. This system can import and manage sound files collected from monitoring or other spatially-explicit projects and browse these files according to their metadata or from a map using the GoogleMaps application. The system also allows the manual extraction of features from the sound files as well as conversion, filtering and other types of processing of the sound files. Since the system is spatially-explicit, further analysis can be performed in a GIS by querying the database. This type of system should advance the study of the soundscape and its uses as a monitoring method of the landscape and biodiversity. New tools needed to study soundscapes Pumilio Working with Sounds Flow of the Data Browsing Multiple Files