Le présent mémoire cherche à préciser les contours d'une fiscalité équitable dans le cadre du système économique et politique actuel au Québec et au Canada. Pour ce faire, il commence (chapitre 1) par présenter les objectifs des régimes d'imposition et les moyens dont dispose ici l'État pour les atteindre. Par la suite (chapitre Il), nous exposons quatre théories libérales influentes de la justice reconnaissant toutes d'une part une place centrale à un idéal de la promotion de la liberté individuelle, d'autre part un certain rôle au libre-marché dans l'économie. Ces théories sont les suivantes: l'utilitarisme; la théorie de la justice comme équité; le libertarianisme et la théorie des capabilités. Enfin (chapitre III), après avoir retenu comme modèle la théorie des capabilités de Sen et justifié ce choix, nous esquissons, sur cette base, les contours d'une fiscalité équitable en nous efforçant d'en montrer la désirabilité et la faisabilité. La conclusion de ce mémoire en rappelle les inévitables limites et indique sommairement les avenues de recherche qu'ouvre le présent travail. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Fiscalité, Théorie de la justice, Équité, Éthique, Amartya Sen, John Rawls, Milton Friedman, Robert Nozick, Québec, Canada.

我國行政機關工程獎金制度肇始於民國60年間，時值政府積極推動經濟計畫，籌建各項重要基礎工程建設，為鼓勵各機關辦理各項建設工程，提高工作效能，發展工程技術，行政院爰函頒相關工程獎金支給規定據以實施。嗣因時空環境變遷及政府待遇政策轉型，時至今日，現存的工程獎金支給規定，包括「中央政府各工程機關員工工程獎金發給要點」、「中央各級行政機關工程獎金支給原則」及「地方各級行政機關工程獎金支給原則」等3項規定，此外，配合機關組織調整實際需要，另發展出「經濟部水利署及內政部營建署城鄉發展分署之工程獎金支給模式」，共計4套支給規定。 鑒於「平等」、「正義」為世人論事用法之基本原則，亦係檢驗社會制度良善與否之首要價值，因此，公部門待遇之規劃與給與自應符合是項原則與價值體系，惟現行工程獎金制度存有4套支給規定，於適用對象、獎金發給種類、經費提撥方式等相關規定均有所差異，造成相同層級並從事相同工程業務者，卻支領不同額度之工程獎金，不僅引發各機關之質疑與批評，亦有違公平正義原則。 本研究採用文獻分析法及深度訪談法，以羅爾斯的正義論為立基及思考角度，檢視現行工程獎金制度之規劃與給與是否符合正義原則，並輔以嫻熟工程獎金制度實務運作之中央及地方機關之政策利害關係人，以及法制主管機關行政院人事行政總處之業管科長，進行深度訪談及綜合分析，進而分別從法制面及實務面提出研究發現與建議，以期提供政府檢討、評估與修正工程獎金制度缺失及規劃其他各項獎金制度之參考。 / The engineering bonus system for the administrative agencies in Taiwan started from 1970s, when the government was actively involved in the promotion of economic plans and the construction of major infrastructures. In order to encourage the government agencies to undertake various engineering projects, increasing efficiency at work and developing engineering techniques, the Executive Yuan issued relevant engineering bonus systems so that each government agency has a practical stipulation to abide by. Due to the temporal and spatial vicissitudes and the transformation of policies on government compensation, we have currently enforced three engineering bonus systems, including “Directions Governing the Engineering Bonus in each Construction Agency of Central Government”, “Directions Governing the Engineering Bonus in Central Government Agencies” and “Directions Governing the Engineering Bonus in local Government Agencies”. Moreover, in compatibility with the demand for the actual adjustment of government agencies, we also contrived the fourth engineering bonus system, “Modes of Engineering Bonus System for Water Resource Agency, Ministry of Economic Affairs, and Urban and Rural Development Branch, Construction and Planning Agency, Ministry of the Interior.” In light of equality and justice, considered not only the basic standards the public rely on while negotiating and dealing with matters but also the primary values to examine whether the social systems are conducive or not, thus, the planning of the government compensation should correspond to these standards and value systems. However, the current four engineering bonus systems vary in their targets, bonus types, and allotments, leading to a plight where there emerges to be a disparity of bonus pay among dealers at the same level engaging in the same engineering projects, which causes doubts and criticisms among government agencies, and violates the principles of equality and justice as well. Adopting citation analysis and depth interview and basing itself on John Rawls’ Theory of Justice, this research inspects whether the planning and implementation of the current engineering bonus system corresponds to justice principle. Moreover, it is also coupled with meta-analysis and in-depth interviews with policy stakeholders in local and central organizations who are familiar with the functioning of the engineering bonus system and the section chief of the Directorate-General of Personnel Administration. Then, research findings and suggestions will be proposed from a legal and practical perspectives in the hope of providing our government with the review, assessment and correction of drawbacks of the current engineering bonus systems and planning other bonus systems for reference.

Ce mémoire traite de la critique communautarienne du libéralisme et se donne deux projets. D’abord, il s’agit de formuler une position de synthèse à partir des travaux des philosophes Charles Taylor, Michael Sandel, Alasdair MacIntyre et Michael Walzer. Cette synthèse s’articule autour de trois axes, soit ontologique, sociale et méthodologique. Le deuxième projet est d’évaluer cette position pour statuer sur son rapport au libéralisme, et, plus précisément, pour déterminer si elle est seulement une critique, une alternative, ou encore une variante à l’intérieur du libéralisme. Il est conclu que le communautarisme est réconciliable avec une certaine forme de libéralisme et que sa critique permet même de l’améliorer. / In this essay about the communitarian critique of liberalism I seek to reach two goals. First, it is to form a synthesis from the works of philosophers Charles Taylor, Michael Sandel, Alasdair MacIntyre and Michael Walzer. This synthesis is articulated through three axes: ontologicial, social and methodological. Building on this, my second objective is to assess its relation to liberalism. More specifically, I seek to determine whether communitarianism is merely a critique, an alternative or a variant of liberalism. My conclusion is that communitarianism is reconciliable with a certain form of liberalism and that its critique allows to improve it.

Zugl.: Hannover, Univ., Diss., 2008

Direitos humanos e justiça internacional são temas que abrangem várias categorias de discussão. Ambos são igualmente importantes e sem um somos incapazes de alcançar o outro. Esse trabalho tem como objetivo apresentar as principais teorias políticas contemporâneas que tratam desse tema, em busca da que melhor responde a seguinte questão-problema: qual proposta de filosofia política se adapta uniformemente a valoração dos direitos individuais e argumenta como fatores internacionais afetam a sociedade doméstica? Fazemos uma revisão bibliográfica a partir da obra Uma teoria da justiça de John Rawls, apontamos como o debate se expandiu para o âmbito internacional e quais as críticas que foram feitas ao longo desse processo. Demonstramos como as relações internacionais afetam a política interna de sociedades em desenvolvimento e, assim, não somente devem ser consideradas quando pensamos em direitos individuais, mas também devem se tornar parte essencial e imprescindível de uma teoria de justiça. Por fim, concluímos como a proposta cosmopolita, coerente e precisamente se apresenta como a melhor alternativa a favor dos direitos individuais e, o Imposto Global de Recursos, assegura uma regularidade necessária para a discussão de justiça internacional. / Human rights and international justice are issues that span multiple categories of discussion. Both are equally important and none of them are unable to reach the other by itself. This study aims to present the main contemporary political theories that address this topic, in search of the best answer to the question-problem: which proposed political philosophy evenly fits the valuation of individual rights and argues as international factors affect the domestic society? We review the literature from the work A Theory of Justice by John Rawls, point out how the debate has expanded to the international level and what the criticisms that have been made throughout this process. We demonstrate how international relations affect the domestic policy of developing societies and, thus, should not only be considered when we think about individual rights, but also should become essential and an indispensable part of a theory of justice. At last, we conclude that the consistent and accurately cosmopolitan proposal presents itself as the best alternative in favor of individual rights, and the Global Resources Tax ensures the needed regularity for the discussion of international justice.

Made available in DSpace on 2016-06-02T20:12:16Z (GMT). No. of bitstreams: 1 3334.pdf: 1496166 bytes, checksum: 3a4eedb248ddf40e227470438e4e94f5 (MD5) Previous issue date: 2010-09-21 / The work of Thomas Hobbes, based on the Renaissance concepts, builds a new political philosophy which results in original concepts of the state, rights and justice. This thesis focus on Thomas Hobbes most relevant political works: The Elements of Law, Natural and Politic; De Cive and Leviathan to show that the use of a contract, or an agreement enforceable by law, results in a new law concept which the sovereign power is established by the wishes of the individuals. The analysis starts with Hobbes ideas as opposed to the Aristotelic thinking of the politics and the human nature. A critical examination is performed on how Hobbes thinking approached the mechanistic theses, the actual need of these theses to the foundation of his work and finally the main impacts of Hobbes s political works. The examination also explores the concept of honor, prudence, the individual-state relationship and the controversies about justice in the Theory of Plato, Aristotle, Hobbes and Christian. It is concluded that Hobbes's work is among the greatest legacy to the modern States and has a deep influence on the political organizations. / Neste trabalho são desenvolvidas algumas considerações acerca da obra de Thomas Hobbes, e como ela, rompendo com o modelo aristotélico, constroi a filosofia política sob um novo modo de pensar, embuindo-a dos caracteres da filosofia renascentista, resulta numa nova concepção do Estado, do direito e da justiça. Tomando como foco as três principais obras políticas de Thomas Hobbes, a saber, os Elementos de Lei Natural e Política , Do Cidadão e o Leviatã , procurase mostrar que na construção da sociedade política, a utilização do artifício do contrato, resultará numa nova concepção do direito, que se reduzirá aos comandos editados pelo poder soberano, instituído por meio das vontades dos indivíduos. Desta forma, tomando como paradigma, mostra-se inicialmente o entendimento fundamental de Aristóteles acerca da política, considerada, especialmente a natureza humana; depois mostra-se a oposição de Hobbes às teses aristotélicas. Para tanto, empreende-se uma análise da aproximação de Hobbes das teses mecanicistas, a real necessidade dessas teses para a fundamentação e desenvolvimento da obra e, por fim, quais foram as principais implicações da obra política de Hobbes. São explorados aqui também os conceitos de honra, prudência, relação Indivíduo-Estado e das controvérsias sobre justiça nas na Teoria de Platão, Aristóteles, Cristã e de Hobbes. Conclui-se que se obra de Hobbes está entre os maiores legados a serem aproveitados pelos Estados modernos, ela está entre aquelas que mais lançaram influências para os rumos da humanidade, pensada esta enquanto composta por organizações políticas.

Direitos humanos e justiça internacional são temas que abrangem várias categorias de discussão. Ambos são igualmente importantes e sem um somos incapazes de alcançar o outro. Esse trabalho tem como objetivo apresentar as principais teorias políticas contemporâneas que tratam desse tema, em busca da que melhor responde a seguinte questão-problema: qual proposta de filosofia política se adapta uniformemente a valoração dos direitos individuais e argumenta como fatores internacionais afetam a sociedade doméstica? Fazemos uma revisão bibliográfica a partir da obra Uma teoria da justiça de John Rawls, apontamos como o debate se expandiu para o âmbito internacional e quais as críticas que foram feitas ao longo desse processo. Demonstramos como as relações internacionais afetam a política interna de sociedades em desenvolvimento e, assim, não somente devem ser consideradas quando pensamos em direitos individuais, mas também devem se tornar parte essencial e imprescindível de uma teoria de justiça. Por fim, concluímos como a proposta cosmopolita, coerente e precisamente se apresenta como a melhor alternativa a favor dos direitos individuais e, o Imposto Global de Recursos, assegura uma regularidade necessária para a discussão de justiça internacional. / Human rights and international justice are issues that span multiple categories of discussion. Both are equally important and none of them are unable to reach the other by itself. This study aims to present the main contemporary political theories that address this topic, in search of the best answer to the question-problem: which proposed political philosophy evenly fits the valuation of individual rights and argues as international factors affect the domestic society? We review the literature from the work A Theory of Justice by John Rawls, point out how the debate has expanded to the international level and what the criticisms that have been made throughout this process. We demonstrate how international relations affect the domestic policy of developing societies and, thus, should not only be considered when we think about individual rights, but also should become essential and an indispensable part of a theory of justice. At last, we conclude that the consistent and accurately cosmopolitan proposal presents itself as the best alternative in favor of individual rights, and the Global Resources Tax ensures the needed regularity for the discussion of international justice.

The problem of world poverty is appalling in human terms. Almost half of all the humankind lives below the poverty line of $2 per day, whereas affluent parts of the world continue to enjoy enormous technological and economical progress. In the light of such discrepancy, the debate in political philosophy regarding “global justice” has renewed significance. The current debate between those who agree global justice is important, is those who think that positive duties towards poor is enough, and those who think that morality requires a re-designation of the ground rules operating at the global level. The Cosmopolitan view grounds its theoretical framework in this second view. This study aims to analyse if, and how, the normative debate in the European Parliament reflects the assumptions, arguments and considerations of the Cosmopolitan approach. This study identifies central concepts of the Cosmopolitan approach, and then analyses how these concepts are discussed in the European Parliamentary debates. In addition, I identify who discusses what in the parliamentary debates. The analysis reveals how Cosmopolitan ideas are reflected in the discourse within the debates, and the second dimension identifies which party groups discuss and hold which key concepts of Cosmopolitanism.

A delicada relação entre economia e política contida na questão do financiamento de partidos políticos e campanhas eleitorais vem ocupando um lugar central na agenda política das democracias de todo o mundo, e com a América Latina não poderia ser diferente. Tomando como base as teorias da democracia e da justiça, esta dissertação procura analisar as formas de financiamento político existentes (público, privado e misto), tendo em vista a ameaça que a interferência do dinheiro na política pode acarretar à democracia e à manutenção do valor eqüitativo das liberdades políticas, no contexto das democracias contemporâneas. / The difficult relationship between economic power and democratic politics as it can be seen in political parties and electoral campaign financing issues, has been filling a central place in the political agenda of the democracies all over the world and it couldn´t be different regarding Latin America. Based on theories of democracy and justice, this dissertation analyses arrangements of political financing (public, private and mixed), dealing with the threat that the interference of money in politics might bring to democracy and to the maintenance of fair value of the equal political liberties, in the context of contemporary democracies.

Made available in DSpace on 2016-03-15T19:34:43Z (GMT). No. of bitstreams: 1 Maria Beatriz D Almeida Ramos Inkis.pdf: 509936 bytes, checksum: cbf3fd4647d823a465c414fe96d08325 (MD5) Previous issue date: 2009-02-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation has the purpose of, in presenting the political and juridical theories of Ronald Dworkin, founded on the tripod of liberalism, equality and ethics, making these theories a direction to the effective exercise of citizenship, in a political, juridical and economical background affected by the globalization phenomenon. The work begins with the study of Dworkin s political theory, the cornerstones of which are liberalism not as a principle, but as an actual political structure; equality as a political virtue; and ethics as the source of two principles that base his theory: the principle of intrinsic value and the principle of personal responsibility. Then, it presents the study of the juridical theory of Dworkin, analyzing the importance of hermeneutics and the study of the several concepts of Law in the development of a new concept of Law. Finally, we reach the study of the citizenship, making an analysis of its conceptions, its relation with political rights, democracy and individual rights, as well as the influence of the globalization phenomenon in its concepts, principles and exercise, offering, as a paradigm and solution, Ronald Dworkin s political and juridical theories. / Esta dissertação tem o objetivo de, ao apresentar as teorias política e da justiça de Ronald Dworkin, baseadas no tripé liberalismo, igualdade e ética, torná-las um caminho para o efetivo exercício da cidadania, em um cenário político-jurídico-econômico afetado pelo fenômeno da globalização. O trabalho inicia-se com o estudo da teoria política de Dworkin que tem como alicerces o liberalismo não como princípio, mas como verdadeira estrutura política; a igualdade como virtude política e a ética, fonte de dois princípios basilares à sua teoria: o da igual importância (ou do valor intrínseco) e o da responsabilidade especial. Passa-se ao estudo da teoria jurídica de Dworkin, analisando a importância da hermenêutica jurídica e do estudo das diversas concepções do Direito à elaboração de um novo conceito de Direito. Finalmente, alcançamos o estudo da cidadania, analisando a evolução de suas concepções, sua relação com os direitos políticos, o regime democrático e as liberdades individuais, bem como a influência do fenômeno da globalização em seus conceitos, princípios e exercício, oferecendo, como paradigma e solução, as teorias jurídica e política de Dworkin.