Search result: 4 articles

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Year 2017 x

    The Israeli health system consists of approximately 200,000 employees in a variety of positions, such as: doctors, nurses, pharmacists, psychologies, physical therapists, lab workers, speech therapists, occupational therapists, dieticians, orderlies, administrators and housekeeping workers and many more. (Ministry of Health, 2016). The system has gone through long-lasting struggles, conflicts and crises initiated by power groups and various functional representations and unions. This article will focus on conflicts occurring between doctors, in their professional occupation, and the governmental ministries (Health and Treasury). In addition, it will examine the processes that encourage the occurrence of conflicts in the health system. Even though doctors do not represent the entire health system, it is important to emphasize that they are its beating heart. Their weight in the general health system is extremely high, much higher than their relative part therein.
    In addition, this article will examine a struggle by doctors to shorten their long shift hours, by exposing the root causes and the reasons that led to the struggle’s demise, without the achievement of their declared goals. This article will suggest that tools appropriate for a true resolution of conflicts in the health system should be tailored and specific to the complexity of the system (as in a delicate surgery), as opposed to more general tools such as mediation, and certain “copy-paste” tools used for conflict resolution in other disciplines.


Adi Niv-Yagoda
Dr. Adi Niv-Yagoda, Ph.D, LL.M, LL.B is an expert in medical law and health policy; Advocate and Lecturer at the School of Medicine and Faculty of Law, Tel Aviv University.
Article

Access_open The Integrity of the Tax System after BEPS: A Shared Responsibility

Journal Erasmus Law Review, Issue 1 2017
Keywords flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Authors Hans Gribnau
AbstractAuthor's information

    The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour – which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument – competing with one another for multinationals’ investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers – SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes – merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.


Hans Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, The Netherlands.
Article

Access_open Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

Journal Erasmus Law Review, Issue 1 2017
Keywords Fairness, international tax, legitimacy, BEPS, developing countries
Authors Irene Burgers and Irma Mosquera
AbstractAuthor's information

    The aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4).


Irene Burgers
Irene Burgers is Professor of International and European Tax Law, Faculty of Law, and Professor of Economics of Taxation, Faculty of Business and Economics, University of Groningen.

Irma Mosquera
Irma Mosquera, Ph.D. is Senior Research Associate at the International Bureau of Fiscal Documentation IBFD and Tax Adviser Hamelink & Van den Tooren.
Article

Why Better Regulation Demands Better Scrutiny of Results

The European Parliament’s Use of Performance Audits by the European Court of Auditors in ex post Impact Assessment

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords EU budget, European Parliamentary Research Service, policy evaluation, scrutiny, oversight
Authors Paul Stephenson
AbstractAuthor's information

    Ex post impact assessment (traditionally considered part of policy evaluation) received less attention in the preceding ‘Better Regulation’ package (2011) than ex ante impact assessment. Yet, the insights generated through ex post impact assessment provide crucial input for streamlining legislation. In recognition of its contribution, the current agenda (2015) extends the reach to policy evaluation, and from financial instruments to regulatory instruments. In light of existing experience with impact assessments in Commission Directorates-General (DGs), the European Union (EU) institutions have been increasingly aware of the need to develop staff expertise in ex post (policy) evaluation, which has in the past been largely outsourced to external parties. Making sense of collected input and incorporating it within impact assessment is time consuming. Indeed, taking up the findings for practical use is a challenge for political decision makers but essential for the purposes of accountability, scrutiny and institutional learning. The challenge is more so, given the wealth of information being generated by multiple parties and the increasing technical and financial complexity of certain policy areas. The role of the Commission as an advocate of ‘Better Regulation’ has been studied extensively. However, we know relatively little about the role of the European Parliament (EP) in ex post evaluation. This article contributes to the literature on ‘Better Regulation in the EU’ by shedding light on the EP activities in the realm of scrutiny and evaluation. In particular, it looks at the Parliament’s use of special reports produced by the European Court of Auditors (ECA) through its performance audit work and how it takes on board the findings and recommendations in its scrutiny of budgetary spending. Moreover, it examines the emerging role of the European Parliamentary Research Service (EPRS) in monitoring the outputs of the ECA and other bodies engaged in audit and evaluation, and thereby, the way in which the EPRS is helping increase the Parliament’s capacity for scrutiny and oversight.


Paul Stephenson
Maastricht University.
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