英语翻译-反避税

C. Human Dignity

For Raz , the criterion that the law should be capable of guiding action is closely linked to human dignity. The law must assume that people are capable of rational thought and that they, therefore, want to plan their lives with the knowledge of what the law is. Raz sees this factor as even more *33 important than the rule of law's connection with freedom. Laws that do not conform to the rule of law are an affront to human dignity, because the law “encourages autonomous action only in order to frustrate its purpose.” Raz might well charge general anti-avoidance rules with such an offense. The detailed formality of tax law encourages people to find ways to circumvent it, but general anti-avoidance rules may frustrate their efforts.

人类的尊严

对于拉兹,其标准是法律与人类的尊严紧密相连,并且能够指引人的行为。法律必须假设人们是具有理性思维能力的,因此,他们在“法律是什么”的知识背景下,规划他们自己的生活。拉兹认为这一因素与自由息息相关,甚至比法律的规则更为重要。不符合法治的法律,是对人类尊严的侮辱,因为法律“只为了阻挠其目的,鼓励人们自主行动。”拉兹指责这种行为违反一般反避税规则,即属犯罪。税法规定了详细手续,旨在鼓励人们想方设法绕过它,但一般反避税规则可能会挫败他们的努力。

D. Effective Law and Fuller

It is unlikely that Lon Fuller would disagree with Rawls's argument that the rule of law protects liberty or Raz's proposition that it protects dignity. Fuller, however, focuses his argument on the theory that certain formal criteria of the rule of law must all be sufficiently s atisfied in order for law to exist. Laws must be public, prospective, understandable, non-contradictory, possible to conform to, and relatively stable; there must be congruence between how the rules are written down and how they are enforced; and laws must be rules as opposed to ad hoc decisions.

有效的法律和富勒

富勒不同意罗尔斯的说法,法治保障自由或拉兹的命题,法治保护人类的尊严,这是不太可能的。然而,富勒,他的论点集中在理论上,为了保证法律的存在,确定、正式的法治标准都必须得到充分的满足。法律必须是公开的,预期的,富于理解的,不矛盾,能够适应社会发展,且相对比较稳定;如何记录这些规则,以及这些规则是如何被执行两者之间必须具有一致性;法律必须是规则,而不是特设的决定。

In order to demonstrate how continuous breaches of the rule of law reduce the effectiveness of legal systems, Fuller gives us the example of King Rex. King Rex is a ruler who tries but fails to make law on eight separate occasions. Each time that Rex attempts to make law, he manages to breach one of these eight criteria. For example, on one occasion, Rex publishes a legal code that is so convoluted that no one can understand it and, on another occasion, he announces that all cases

will be decided retrospectively.

为了论证连续违反法治导致法律体系的有效性降低这一论点,富勒给我们举例一个关于雷克斯国王的例子。雷克斯国王,作为一国统治者,试图违反这8条不同的规则进行制定法律,但最终还是失败了。每次雷克斯国王试图制定法律,设法违反八条规则的其中一条。例如,有一次,雷克斯公布了一项法律法规,该法律法规非常令人费解,没有人能理解它的意思,而在另一个场合,他宣布,将决定追溯所有的案件。

Naturally, Rex's subjects are dismayed at their king's disregard for the rule of law and are annoyed at the way the consequences of that disregard affect them. For present purposes, however, the interesting point is the consequence for Rex. Rex is unable to rule effectively, because his rules cannot be followed. There is really no point in Rex having laws at all, because his laws do not guide the behavior of his subjects. However much his subjects might want to obey Rex's laws, they cannot. Fuller's examples show that laws that do not conform to the rule of law can, therefore, be just as frustrating to law-makers as they are to law-followers.

当然,雷克斯的国民为他们的国王无视法治,作出不顾后果影响国民的行为而感到沮丧和恼火。然而,就目前的结果而言,有趣的一点是雷克斯国王行为的后果。雷克斯国王无法制定有效的法律,因为他的法律是不被允许的。雷克斯国王所制定的所有法律都是没有法律依据,因为他制定的法律没有引导国民的行为。然而大多数的国民可能会愿意遵守雷克斯的法律的,或者他们不愿意。富勒所举的例子表明了:不符合法治的法律不是法律,因此,这种法律对法律制定者而言是失败的,因为他们是法律的追随者。


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