Reflexión sobre el estudio del concepto de justicia tributaria

Since old times, social philosophers have attempted to analyze the fundamental frameworks of society and relations of power by relying on intellectual foundations and rational reasoning. In this paradigm, issue of justice has been always central of attention, such that regulation of interrelations among individuals in society has been planned for the purpose of realizing social justice. Subject of justice is not merely a theoretical subject, but it is practical basically and it is integrated with concepts like equality, morality, law, equity and freedom. Concept of justice in its boarder terms, has an integral relation with all concepts and values which are respectable and good, in fact, we can say that justice is the first virtue, that means it is possible that in different intellectual systems in relation to desirability of freedom, equality or joy, there is doubt and limitation of freedom is defensible, but rarely anybody defends limitation of justice of injustice, in political philosophy, the final criterion of virtuous state is concept of justice and in law philosophy, the main purpose of judgement is providing justice. In this research, it is tried to deal with concept of justice in historical form in order to reach a clear conclusion from it in intellectual regimes of Liberalism and democracy social. But the main objective of this research is to compare two liberal theorists concerning their understanding of justice; one, john Rawls that believes justice amounts to equity and other, Robert Nozick. Both of these thinkers claim that their definition of justice is in text of Kant tradition, but we will see that they present two different interpretations.

Previously the methodology of depth interview on political issues is used regarding many researches of the Presbyterian Church in Taiwan. However, in this research, I found that during the interviews, many core members avert political standpoints and parties’ tendencies. Thus the essay will begin from the description and argument, which means that the information is referred from Taiwan Church News No. 1825 to No. 3039 and from the New Messenger No. 1 to No. 117 in a quantitative and qualitative way, to analyze the political discourses and the contents and transformation of Consciousness state of the Presbyterian Church in Taiwan. I found that although many senior core members of the Presbyterian Church in Taiwan have had the inclination of the independency of Taiwan in their political standpoints long time ago, the key point which makes independency of Taiwan become the consensus of most people and Medium time-point locates in The case of Tsai and Hsu. And when the senior member, Lung-Kuang Lo, became the general manager, he thought that “Joining U. N. in the name of Taiwan” is the best way to achieve independency of Taiwan, participate in international political arena, and make Taiwan protected by U.N. Facing the fact that the concept of independency of Taiwan cannot be realized when KMT ruled Taiwan and that KMT holds the majority of the Congress when DPP hold the reins of government, the association the Presbyterian Church in Taiwan gave up Theocracy, the religion’s points of view and start to push referendum. After China express objection against independency of Taiwan, adopt military and diplomatic actions to refine the independency of Taiwan movement, and suppress the democracy movements inside China, the association the Presbyterian Church in Taiwan started to vigorously criticize China. On the other hand, the association the Presbyterian Church in Taiwan selects tolerant attitudes on victims of a natural disasters, brides, and criminal from China. Regarding political parties’ relationship, the main reason why the association did not forgive KMT was that “in 1970 Kai-shek Chiang asked the association to leave World Council of Churches”. But since 1987, the media argument about the unforgivable part concentrates on “228 event in 1947”. I also found out that the memorial activities of “228 event” were before the eve of President Election. So when the condition above came before the election of President, the association will use the subject of “do not let the 228 event happen again” to increase the votes of DPP candidates and to remind the neutral voters that if the candidates of KMT which inclines to China are elected, the “228 event” may repeat under the governance of KMT or China. For KMT as a whole, the association adopts a tolerant attitude. Even though the internal part of association questioned the association itself has preference on DPP, these voices were ignored because they cannot stand off the “main stream” of the association. Consequently this causes the bias of Taiwan Church News. I also found that the association’s political stand points over Livelihood economy are taking care of the weak, emphasizing environmental protection, and proposing economic justice. These three important subjects arise from the care toward native Taiwanese’s right to subsistence and then via the organization of the association they become independent directions of care and individuals. From the research’s quantitative analysis, there’s a decreasing trend on the number of articles about environmental justice. However, in the New Messenger, the deep analysis oriented articles increased obviously so we know the association asserts that there should be more space and more thorough analysis on the print pages regarding descriptions of environmental justice. In qualitative perspective of views, during the ruling of Teng-hui Lee’s government, the association’s concern expanded from environmental right to subsistence to fundamentally investigate on the co-existence between humans and environment, environment usage and human rights. On the other hand, the number of articles in Taiwan Church News or the New Messenger regarding environmental justice is tended to increase. This may be related to change of issues regarding the economic justice from unfairness of domestic economy to magnification of international poverty gap. To summarize the attitudes of the organization that it opposes ECFA, oppose beef from the US, oppose the import of agricultural product, and support the nulling operation of impoverished countries’ debt. In religion and society’s perspective of views, the Presbyterian Church in Taiwan opposed the Religion Law in Jin-kuo Chiang and Teng-hui Lee’s Presidency because they don’t trust KMT. When Shui-pien Chen governed Taiwan, the association actively participated in the draw up of the Religion Law in order to get more government resource and acknowledgement. However the conflict between the religions’ internal regulations and government laws remains unsolved. The reason is that the Presbyterian Church in Taiwan asserts that the rank of a communion should be higher than a government and the internal business of Headquarter should comply with the regulations of Headquarter. Nevertheless the priority of government law will not be lower than the religions’ internal regulations and finally caused the conflicts of regulations and Inextricability. The best example is the appointment of the Chairman of Chunghwa Christian Hospital which belongs to the association. Besides, in terms of the relationship between the organization and the communion which also belong to Christian religion, the tension between the organization and other Mandarin communions arises from “Birth provinces” so they have different political points. Although there are some overlaps on religious doctrines between the Unification Church and Christian religion, the associations do not regard the Unification Church is one of the communions of Christian religion. In concern with the relationship between association and other types of religions, I choose Chao-Hui Shih、Hsin-Yun, and Tzuchi in Buddhism to analyze. Among them I found the ideas of sovereignty and charity are compatible with those of Shih Chao-Hui. It is also found in the research that the association used the analyzed expressions rather than vigorously eroticization in dealing with different political points of Hsin-Yun. The main conflicts between the association and Tzuchi arise from the competition of religious propaganda. Besides through Taiwan Church News and the New Messenger’s political descriptions ’quality and quantities and the use of certain types of descriptions to analyze the Presbyterian Church in Taiwan’s political standpoints’ contents and transformation, I also found the association’s political consciousness state has resulted in the deviation of directions and contents Taiwan Church News and the New Messenger’s reports. By means of data from deep interviews, I learned that the reporters of the two media above explicitly understand the political standpoints of the association and the bias the reports must obey. Reasons are in addition to catering to media hosts’ political standpoints, and the facts that the employees of the two media, members of the association, believe that the media environment in Taiwan is controlled by KMT’s political and economic means. And this will result in the limited media resource of DPP so that DPP supporters cannot get necessary media messages. So they offer more media space to DPP and its supporters out of the belief that religious groups care about the weak. It is endorsed in the research that “to rebuild the news morality, improve the chaos of Taiwan’s media are the most important responsibilities of professionals in the news industry” thought by a scholar Chen-Ming Cheng, specialized in mass media area. Additionally, being neutral and objective is the most essential link in news morality. No matters media hosts or professionals in the news industry must abide by the rule, fulfill the responsibility that media is the public appliances of the society at their best, and return the right of knowing truth back to the audience.

The Need for a Black Feminist Climate Justice

In this chapter, we will outline a concept of social justice for children based on the capability approach. So far, this issue has received much less attention than it deserves given the particular social and political status of children in today’s world. The capability approach, as well as most other theories of justice, has not dealt with children thoroughly, although more and more literature on important questions in this regard is being published. We seek to answer two important questions that every concept of justice has to deal with: what is the right currency of justice, and what is its right principle? To phrase the questions slightly differently: what kinds of things are children entitled to as a matter of justice, and how should they be distributed? Our answer to the first question is that children are entitled to the achievement of important functionings; only as they develop is it adequate to provide them with capabilities. Hence, the capability approach to justice for children we want to defend is in large part a functioning approach. In regard to the second question, we defend a sufficientarian approach. In a nutshell, each and every child is entitled to reach a certain threshold in all these important functionings, and failing to do so constitutes an injustice. Since the main target of this book is child poverty in affluent societies and welfare states, we will model our concept of justice on children living within these societies, although we believe that many of our claims hold universally and could serve as the basis for a concept of global justice.

The purpose of this thesis is to elucidate how John Rawls forges social unity amid the diversity in the modern constitutional democracy by the concept of “overlapping consensus.” Having inherited the spirit from the political liberalism, Rawls offers an account of “justice as fairness,” claiming that the principle of justice justified by fair procedure could be accepted by all citizens. The theory of justice based on Kantian’s ideas, however, fails to achieve the aim. In order to overcome the difficulty, Rawls in his later work focuses on the diversity in the modern constitutional democracy. Due to the fact of reasonable pluralism, Rawls endorses that political conception of justice as the most adequate conception of justice that is not only independent of all reasonable comprehensive doctrines but also bases on fundamental intuitive ideas. Rawls further claims that political conception of justice could be overlapping consensus between citizens who hold different reasonable comprehensive doctrines. Many philosophers such as Jurgen Habermas argue that Rawls gave up doing what a philosopher should do for he didn’t justify political conception of justice as philosophically true. However, Rawls defends that his theoretical purpose is different from traditional political philosophers. The justification of political conception of justice made by overlapping consensus is “public justification by political society.” Therefore, the idea of overlapping could be the public basis of modern constitutional democracy and could forge social unity.

The middle of North-Sung dynasty, the long-standing abuse problem rose, the empire faced a quite huge political and ethical crisis. The Confucian scholars tried to re-build a new order and value, therefore in many aspects such as politics, literature and sciences, all had a great reformation. They looked back to the pass, learned lessons from the history. This is what we called the spirits of ”Comprehensive Mirror for Aid in Government”. This article take Ou-Yang Hsiu, Ssu-Ma Kuang, and Su Shih as example, conclude 4 essential parts of the ”Comprehensive Mirror for Aid in Government” spirits: (1) Respects the value of tradition, makes judges thoroughly, and refines the merit. (2) Summarizes the facts of history, reverse a previous judgment or accepted conclusion, and re-evaluate. (3) Draws the experiences, diagnoses and makes the suggestion in order to avoid the same mistakes. (4) Expresses politics and satirizes the current events by the history affairs. These three scholars addressed the concepts of virtue, loyalty, integrity, honesty, benevolence, and justice in order to re-bestir the morale, and re-build the moral. This propose was same to the propose of the New History of Five dynasties and Comprehensive Mirror for Aid in Government, taking the sense of united in Spring and Autumn Annals to accomplish crime punishment and persuade good deeds. Therefore worship the king, advertise the concept of loyalty and justice and commend moral integrity are indispensable.

This dissertation is concerned with the relationship between the experience of total war and early twentieth century Australian aspirations for social renewal and change. Its focus is close rather than broad and sweeping. Specifically, it explores the hopes and illusions of prominent individuals and organisations in Melbourne as they were affected by the first two years of the Great War and as they in turn affected the way the war was experienced and understood in the community at large. The two broad themes into which the analysis and argument are divided are: concepts of political liberty and economic justice on the one hand, and concepts of social order and justice on the other. Melbourne, as both the capital of Victoria and the national capital, is particularly well suited to this close examination since the headquarters for the major employer organisations as well as much labour and pacifist activity were to be found there. The first seventeen months of the war period did not produce the violent clashes of the later years but the parameters of conflict and the terms of the discourse about war and social change were formulated during 1914 and 1915 and changed but little thereafter. The principal argument of this thesis is that the impact of total war on social ideals was destructive and that the optimism evident in many circles before the war broke out had disappeared by the end of 1915, to be replaced, in most cases, by a bleak pessimism about the nation's future. War brought about retrenchment, restrictions on civil liberty and, of course, loss of life. Where hopes were sustained, they frequently assumed a millenarian and extremist character as the political middle-ground disappeared. Where reform continued, it was of a morally coercive and regulatory kind directed towards discipline and an instrumental efficiency rather than individual freedom and expansion of opportunity. Only the most conservative members of the comnunity could draw any solace from the experience of war on the hotnefront in Melbourne and that was because their vision of the possible was a consciously limited one.

The Study world is faced with inter-community conflict, which creates disparities in social life. From this, John Locke tried to bring up the theory and concept of justice to achieve a prosperous society, but John Locke's theory and concept of justice ended in social capitalism and the behavior of prejudicial others that comes with critics from the Westerns. So, the purpose of writing this paper is to criticize John Locke's theories and concepts of justice with several theories of justice from other scientists, reveal the positive and negative sides of the whole, then only take the positive side. The writing of this paper uses the analytical-descriptive method to describe the theory of justice by John Locke and several other scientists, then analyze it to reach criticism and the positive and negative sides. So then by writing this paper will contribute to the integration of John Locke's concept of justice with including Islamic values. The result of integrating the concept of justice is that John Locke plays a role in expressing that there is a lack of wishful thinking about John Locke's concept of justice and the Islamic concept that can gain prohibition demonstrating that the Islamic law concept can support any tone without compromising any side.

The argument of this paper is part of a general defence of the claim that Bentham's moral theory embodies a utilitarian theory of distributive justice, which is developed in his Civil Law writings. Whereas it is a commonplace of recent revisionist scholarship to argue that J. S. Mill had a developed utilitarian theory of justice, few scholars regard Bentham as having a theory of justice, let alone one that rivals in sophistication that of Mill. Indeed, Gerald J. Postema in his bookBentham and the Common Law Tradition, argues that Bentham had no substantial concern with the concept of justice, and that what analysis of the concept there is in Bentham's thought is unlike the utilitarian theory of justice to be found in chapter five of J. S. Mill'sUtilitarianismAlthough Postema's interpretation is not the only one that will be addressed in this paper, it serves as an important starting point for any rival interpretation of Bentham's ethical theory for two reasons. Firstly, it is the most comprehensive and most penetrating discussion of Bentham's utilitarian theory, drawing as it does on a wide variety of published and unpublished materials written throughout Bentham's career. Secondly, it is interesting in this particular context because the contrast that Postema draws between Bentham's and Mill's theories of justice depends upon a particular reading of Mill's theory of justice and utility which is derived from recent scholarship and which is by no means uncontroversial. As part of the defence of the claim that Bentham had a sophisticated theory of distributive justice, it will be argued in this paper that the contrast drawn between Bentham and Mill does not stand up to careful scrutiny, for insofar as Mill's theory of justice can be consistently defended it is not significantly different from the utilitarian strategy that Bentham employed for incorporating considerations of distributive justice within his theory. This is not to claim that there are not significant differences between the theories of justice of Bentham and J. S. Mill, but it is to claim that whatever technical differences exist between their theories, both writers saw the need to incorporate the concept of justice within utilitarianism. Therefore, rather than showing that Mill is an interesting thinker to the extent that he abandons his early Benthamism, by demonstrating how close Mill's theory of utility and justice is to that of Bentham, it will be possible to argue that Bentham employed a sophisticated and subtle utilitarian theory that was responsive to the sort of problems which occupied Mill a generation later.

Restorative justice is a complex and multi-faceted concept, the introduction of whichdoes not happen in a socio-political and economic vacuum. Every society engageswith restorative justice in its own distinctive way as it is the society – lay people – thatis always on the receiving end of restorative solutions. In this article, I draw on mydoctoral research that explores qualitatively how a small number of Polish peopleunderstand punishment and justice, and how their narratives inform the viabilityof restorative approaches to justice in Poland. In other words, I propose to considera macro-sociological perspective, and how lay people’s understanding of punishmentand justice should be seen as an avenue by which to explore certain preconditions forthe viability of restorative justice.Poland’s socialist past, change of the political regime, post-communist “accession”to the international community in the West and a high level of religiosity (among manyother factors) make Poland a fascinating object of study that can, at the same time,offer insights about restorative justice in other societies. Restorative justice, introducedin the form of victim-offender mediation, was part of the post-1989 political ambitionsto change the Polish penal landscape and join the international community in the West.There were a number of forces behind the establishment of restorative justice in Poland.Given that the concept was introduced at a time when the Polish society was dealingwith the socialist legacy and creating a new democratic reality, it was also hoped thatmediation could serve as a fast-track remedy and act as an ancillary mechanism toreduce the sudden spike in court workloads after the fall of communism. In the caseof Poland, it seems that the exceptionally limited interest in mediation and the paucityof anticipated outcomes of victim-offender mediation is the problem. In order toexplore the viability of restorative justice in the Polish context, one must thereforelook beyond the legal basis and formal logistics which have been already in place formany years.My research opens up new debates on the viability of restorative justice, and thisarticle in particular fleshes out the nature of the participants’ perceptions of victimoffendermediation. In this article, I first briefly introduce the Polish model of victimoffendermediation. I then discuss the nature of the initial responses to mediationbased on the participants’ knowledge of, support for, and any experience of, victimoffendermediation. This is followed by the discussion on how the participants’ viewson mediation were articulated in the shadow of the Polish criminal justice system.Next, I explore why the participants viewed mediation as a business-like encounterand, finally, I explore the participants’ perceptions of apology – something that cameup as one of the most interesting findings of the study.The aim of this paper is to argue that the viability of restorative justice should beapproached as a process that is influenced by broader socio-economic, political andeven linguistic factors. Although the Polish model of victim-offender mediation wasinspired by the restorative justice concept, the narratives of my lay participants suggesta number of socio-cultural obstacles to the further development of restorative justicein Poland. Despite a limited knowledge of victim-offender mediation among the studyparticipants, it is clear that support for mediation is negotiated and conditional.Although victim-offender mediation was mainly perceived not as a punishment, therole and purpose of this practice was discussed against the background of the Polishcriminal justice system. Although the relationship might be defined as “uneasy” (seeShapland et al. 2006), restorative justice, since its conception, has been interwoven withthe two. One of restorative justice’s central hopes was to establish an alternative systemof crime resolution that would eliminate the infliction of pain. However, the trajectoryof restorative justice solutions in many countries demonstrates that the functioningof a majority of them is dependent on criminal justice agencies. Given the close andinseparable relationship between the two, I argue in my research that the ways in whichlay people perceive the criminal justice institutions affect their perceptions of alternativeconflict resolutions. Then, as it emerged in my fieldwork, the study participants’ perceptionof harm suggests that mediation might be seen as an avenue to focus onthe financial side of the reparation, and as result might achieve something other thanrestorative goals. The narratives of my study participants also explore the difficultyof acknowledging apology as a genuine element of the restorative encounter. Thiscould be due to looking at apology through the lens of court apology, sociolinguistic or cultural reasons. John Braithwaite in his book Restorative Justice and ResponsiveRegulation (2002) rightly indicated that “we are still learning how to do restorativejustice well” (p. 565). Nevertheless, the question whether a perfect restorative justiceprogramme is ever possible remains open.

Political “realists” often reject conceptions of political justice which argue that moral considerations should inform political decisions. The debate between political “realists” and “moralist-idealist” theorists is still current. This essay attempts to provide one answer to this question by approaching from the direction of Stuart Hampshire’s Justice is Conflict, (2000) in which Hampshire outlines his “realist” perspective on political justice and puts a challenge to the “moralist-idealist” conception of justice as fairness offered by John Rawls in A Theory of Justice. This essay will use Hampshire’s “realist” arguments as an opportunity to assess the legitimacy of the “realist” critique of Rawls’ ostensibly hyper “idealist-moralist” conception of justice by focusing on Rawls’ formulation in his Justice as Fairness: A Restatement, (2001). The “realist” concepts that are drawn from Hampshire include: the emphasis on the “particular”, on the “negative case”, politics as “adversarial protection”, the appeal to the “natural, necessary norms of social life”, conflict as the “cultural norm”, liberalism as “exclusion”, the necessary priority of “customary institutions and procedures”, “local rules” and “imperfect fairness”. The essay will also suggest that the conceptual richness, depth and expansiveness of the Rawls’ “realistically utopian” theory of justice, seen in context with the inadvertent appeal to a “morality” of “fairness” hidden in the “realism” of Hampshire, reveal the limitations of the usefulness of the “realist-moral/idealist” conceptual dichotomy.

Marx’s discussion of justice is accomplished through his critique of “political economy.” The premise of his argument is the elimination of private ownership; this is determined by his theoretical mission. The basic logic of Marx’s theory of justice is that the relations of distribution are to be interpreted not through political and legal concepts of fairness and justice, but through the relations of production, and the relations of production are to be interpreted through productive labor. Only by starting with the critique of political economy can we truly grasp the crux of the desert theory of justice and the true nature of the issue of modern justice. The concept of justice in liberalism and other contemporary Western political philosophies is a lower-order concept, whereas Marx’s concept of justice is a higher order concept with broader implications. Starting from “human society or socialized humanity,” this higher-order concept is founded on the organic social cooperation of “free men” and depicts the highest principle of justice possible for human society, a principle that is the result of the logical and historical self-sublation of all previous principles of justice throughout human history. In the course of building up the framework of contemporary China’s justice theory, Marxism should not only play the part of a critic but should also be responsible for providing normative theories for real life.

Distributive justice in Aristotle's ethics and politics

Abstract. The theory of justice of Aristotle is one of the most important principles of Aristotelian ethics affected on many moral philosophers. But there is an argument. Is the justice the whole virtue or it is the part of the virtues? Is there any other virtue over all virtues comprehensively? Aristotle has differentiated between the concept of “justice as a comprehensive virtue” and the concept of “justice as the part of virtues” relates to the difference between “real mediocrity” and “intermediate of actions” in his opinion. In order to achieve the relationship between the justice and the practical wisdom and the recognition of the theory of Aristotelian virtue and mediocrity, first of all we refer to the position of the practical wisdom in this theory and then separate the concept of justice as “the comprehensive and full virtue” and the concept of justice as “the social action” from the view of Aristotle and finally we pay attention to the true justice and the practical wisdom as the real mediocrity. Since the concept of happiness is directly related to the explanation of the theory, first of all this concept of Aristotle’s view is examined.

This article attempts to illustrate Plato's ideal government based on his Republic. It seems that Plato's main purpose in the Republic is not to realize his ideal government but the definition of true justice; however, to speak of the realization of justice has its foundation in the ideal society. According to Plato the Justice is that everyone does something that is in harmony with his/her nature. But concerning utopia, Plato's presentation and definition of such an ideal society makes it possible for humans to model it and realize the earthly example of that celestial archetype.