Il existe un lien indéfectible entre l’impôt et la fraude fiscale. Étant donné que cette dernière peut causer un préjudice considérable au Trésor public et entraîner d’autres conséquences sérieuses, la lutte contre ce phénomène constitue depuis toujours une des préoccupations majeures du gouvernement pour tous les pays. En effet, la lutte contre la fraude fiscale est un sujet très étendu. De nombreux facteurs influent sur l’efficacité de cette lutte. Mais entre eux, la répression joue sans aucun doute un rôle essentiel, puisque la peur d’être pris et la peur d’être puni jouent un rôle non négligeable dans la propension à frauder le fisc. Ainsi, pour renforcer l’efficacité de la lutte contre ce phénomène illicite, il est nécessaire de faire une étude de sa répression. En Chine, depuis que le système économique s’est développé graduellement en passant de l’économie planifiée extrêmement centralisée à l’économie de marché, le phénomène de la fraude fiscale s’aggrave rapidement. Par conséquent, ces vingt dernières années, le gouvernement chinois durcit progressivement sa politique de lutte contre la fraude fiscale et le législateur chinois porte une attention plus particulière à la législation à cet égard. Beaucoup d’efforts ont été faits. Néanmoins, le système de répression de la fraude fiscale actuellement en vigueur en Chine présente encore des problèmes affectant l’efficacité de la lutte contre la fraude fiscale. À cet effet, il convient d’identifier les problèmes existants dans le système actuel et de voir s’il est possible de trouver des solutions permettant d’améliorer l’efficacité de la répression de la fraude fiscale en droit chinois / Since taxes were invented, there is always an attempt to avoid paying taxes. In other words, there is an unbreakable link between taxation and tax evasion. Due to the fact that tax evasion can cause considerable damage to the National treasury et produce other serious consequences, the fight against this phenomenon is always a major concern of government for all countries. Indeed, the fight against tax evasion is a very broad subject. Many factors influence the effectiveness of this fight. But among these factors, punishment undoubtedly plays a major role. Because the fear of being caught and the fear of being punished play a significant role in the propensity to avoid taxes. Thus, to improve the effectiveness of the fight against this illicit phenomenon, it is important to study the penalty for tax evasion. In China, since the economic system has developed gradually from a highly centralized planned economy to a market economy, the phenomenon of tax evasion gets worse rapidly. Therefore, in the last twenty years, the Chinese government gradually hardens its policy to fight against tax evasion and pays more attention to legislation in this regard. Much effort has been made. Nevertheless, the Chinese system of repression of tax evasion still presents many problems affecting the effectiveness of the fight against tax evasion. To this end, it is necessary to identify existing problems in the current system and see if it is possible to find out some solutions to improve the efficiency of repression

Verbal hate speech and the legitimacy of its criminal punishment Hate speech has been enjoying an elevated level of media attention in the last few years. These biased expressions of hate - most often verbal - targeted against specific groups of people are a manifestation of social antagonisms and as such, disturb public order and coexistence of people; furthermore, they are often associated with issues of prejudice, bias-motivated violence, xenophobia, discrimination, and extremism. Criminal punishment of this type of expression is already possible today and it can be reasonably expected to become increasingly important. The purpose of this thesis is a critical review concerning the legitimacy of criminal punishment of verbal hate speech in the Czech Republic, including identification of troublesome elements of the current legislation. Conclusions of this review shall stem primarily from the legal analysis of constituent elements of relevant crimes, commentary literature, jurisprudence and legal literature related to the topic. The first chapter aims to explain the central concepts - hate speech, verbal hate speech and the relationship between them. A closer look is given to the phenomenon which links these concepts together and, at the same time, constitutes an inherent part of them both: biased...

En droit français, le régime des attroupements et rassemblements est au carrefour des droits administratif et pénal. Il dépasse le droit de manifester reconnu et protégé, tout en étant une nouvelle manière pour les citoyens de manifester leurs opinions, souvent véhiculées par Internet. Ces prises de position ont souvent pour point commun leur caractère spontané et immédiat, ainsi que leurs formes très éclectiques. Polysémique et évolutif dans son contenu, l’ordre public limite les atteintes à la liberté de manifester dont il est le corollaire. Dès lors, un équilibre entre les deux est exigé, illustré par la tolérance de l'autorité administrative d'un certain degré de désordre. C'est aujourd'hui la seule manière de concilier l'intérêt du pouvoir et des attroupements mobilisés dans la rue. Le maintien de l’ordre est l’une des missions principales des forces de police. Les dispositifs de prévention et les opérations de rétablissement de l’ordre troublé doivent obéir à la nécessité et à la proportionnalité reconnues à l’échelle européenne et nationale, assurant ainsi la légitimité des interventions policières. L’objectif poursuivi de cette recherche est de tenter de définir un régime juridique des attroupements unique, fondé sur l’ordre public dans un système cohérent et pertinent, indicateur du degré démocratique des systèmes contemporains. Ce fil directeur prend appui sur les textes, sur la jurisprudence, ou sur la doctrine mais aussi sur la pratique du maintien de l’ordre. / In French law, the rules governing gatherings and assemblies sit at the crossroads of administrative and criminal law. They go beyond the right to protest, which is recognised and protected, whilst also being a new way for citizens to demonstrate their opinions, often conveyed via the internet. Such positions often share a spontaneous and immediate nature, as well as taking highly eclectic forms. Polysemous and constantly evolving in terms of its content, public order limits the freedom of demonstration of which it is a corollary. Consequently, a balance between the two is required, illustrated by tolerance on the part of the administrative authorities of a certain degree of disorder. It is currently the only way to reconcile the interests of public authority and gatherings mobilised in the streets. One of the main tasks of police forces is to maintain order. Preventive mechanisms and operations intended to re-establish public order must be guided by necessity and proportionality, which are recognised at European and national levels, thus ensuring the legitimacy of police intervention. The aim pursued by this research is to attempt to define a single set of rules governing gatherings, based on public order within a consistent and relevant system, which is an indicator of the level of democracy in modern systems. That guiding principle is based on legislation, case law and jurisprudence, as well as the practicalities of maintaining public order.

The "Death penalty as a response to the growing brutality of criminal offenses" diploma thesis discusses the increasing trend of the violent and brutal criminality and the resolution possibilities of the situation. As the main goal of this thesis, the author deals with the idea whether returning the death penalty back into our justice system would be the right response to the increasing degree of brutality of violent criminals. In the theoretical part, the term "death penalty" is explained in general, as well as its history and use. Next the thesis acquaints us with the use of the death penalty on our territory in the past and its legislative question in our history. The next part of the theoretical part is a comparison of the several past years in the development of violent criminal offenses and their brutality in the Czech Republic. The empirical part of the thesis is focused on the research of the public opinion of the citizens of the Czech Republic and the USA regarding the degree of the increasing trend of brutal criminal offenses as well as their opinion on the use of the death penalty. The development of criminality in the USA is described here, as well as the use of the death penalty there. Another point is the evaluation of the situation of the use of the death penalty in the world. The...