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Legitimacy and tax morale in fiscal contract: The role of collective services and government communication in shaping taxpayers’ moral considerations
140-156Views:32The purpose of this paper, building on the so-called fiscal contract theory, published by Margaret Levi (1988, 1998) and Jeffrey F. Timmons (2005), is to investigate the nature of the relationship between the so-called tax morale and government legitimacy. More specifically, it discusses the important theories and empirical researches to highlight on the significance of the role of the government in influencing citizens’ moral considerations during taxpaying. According to the fiscal contract theory, there is an unspoken agreement between taxpayers and the government to oblige the government to maintain services reflecting on collective needs and to oblige citizens to comply with the law, i.e. to pay their taxes. Thus, taxpaying is voluntary, but conditional. This paper relies on this theory when it argues that fiscal contract is rooted in citizens’ responsibility for their community, inducing their tax morale. In other words, this bilateral agreement suggests, that tax morale, what is rooted in citizens’ responsibility, is a significant factor of taxpaying motivations.
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Neo-Hobbesian democracy: The theory of modus vivendi and democratic legitimacy
25-41Views:24In political theory, the criticism of Rawlsian constructivist liberalism has been articulated in
theories of political realism. John Gray, one of the promoters of realist liberalism, recommends
a neo-Hobbesian way of social coexistence which is based on the conflictual and antagonistic
idea of political life. It takes social values and forms of life as incommensurable in modern
multicultural societies. Taking value-pluralism and its conflicts seriously, a theory of modus
vivendi has been articulated among realist political thinkers. Being a post-liberal (or post-Enlightenment) theory, modus vivendi is more a practice oriented and open-ended theory than
philosophical constructions based on high morality. Modus vivendi theorists make an emphasis
on the peaceful co-existence of social groups and a moral minimum of the political society. One of
the deficiency of the theory is that it says not much about democracy, though it would be highly
useful according to two contextual considerations.On the one hand, a modern political system
would be impossible or outrageous without any form of democratic legitimacy. On the other
hand, there is an exhaustion of the liberal project(s) and the societies featured by multicultural
prosperity. Besides constitutional protection, defending democracy in this new context means
balancing between cultural and other value-oriented groups in modern societies. In my paper,
I make an attempt to examine the concept of democracy in the light of modus vivendi theory. -
Hopes and concerns of democratization: Ideas about popular vote in Hungarian political discourse 1985–1989
5-27Views:68The article analyzes the political discourse concerning direct democracy between 1985–89, when the issue of introducing popular vote at local and national level became relevant, both as a general institutional reform of political decision-making, and as the result of some major initiatives launched by social movements. The analysis covers the related law journal articles, party-state documents, the writings of political and intellectual elites (including the opposition), and the wider public (mainly daily and weekly newspapers). The discourse analysis is based on the academic literature of direct democracy and some new aspects, like the timing of introducing direct democracy, its role and perspectives, the consideration of threats and benefits, and the relevance of international examples as possible models for reform. The paper finds that the opposition and the party-state regarded the introduction of popular vote differently: while the emerging opposition emphasised the function of controling the state power by popular votes, the party-state expected to stop shrinking its social legitimacy. Meanwhile, general public seemed to be indifferent about this remarkable democratic reform.
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Trojan horse and fig leaf: the role of populism in the global crisis of democracy and the postmodern autocracies
30-61Views:31It is my contention that populism could be an appropriate framework to understand and link the phenomena of global crisis of democracy and spread of postmodern autocracies. In order to substantiate this claim with the method of literature review, I have examined first the characteristics of these phenomena and then I have focused the nature of relationship between them, in particular with regard to the complex system of stability of new types of autocracies, in which, I think, populism playing a key role. Populism, understood it as an autocratic interpretation of democracy and representation, could be a particularly dangerous Trojan horse for democracy. Above all, because of its idea of a single, homogeneous and authentic people that can be genuinely represented only by populists, and because of this representative claim is a moralized form of antipluralism. In addition, populism is also an important feature of postmodern autocracies, especially of electoral autocracy. By means of populism, it is possible for these regimes to camouflage and even legitimise the autocratic trends and exercise of power, as well as the creation an uneven playing field for political contestation behind their formally multi-party elections and democratic façade. As a radical turn towards traditional forms of autocracies would be too expensive, postmodern autocrats need manipulated multi-party elections and other plebiscite techniques that could serve as quasi-democratic legitimation, as well as populism that could transform political contestation to a life-and-death struggle and, provides other important cognitive functions. Therefore, populist autocracy, as a paradigmatic type of postmodern autocracies, will remain with us for a long time, giving more and more tasks to researchers involved in them.
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The Rethinking the public in Higher Education: Communitarian Engagement vs. Service-Based dependency
79-108Views:41There has been structural change in higher education due to the impact of institutions built or maintained in private public partnership. The aim of the paper is to give a deep insight into how these institutions could accomodate or shape the public higher education sector’s discouses, spaces, procedures. The research used mixed method to approach this complex question from a multidisciplinary perspective (sociology, education). Within this framework two residential halls were chosen and 17 interviews were carreid out with all relevant figure of the management. Due to the analytical tools of Maxqda 12 the qualitative results will be presented giving an insight into the differing discourses and practices of the public vs. private-public management. Based on the analysis of the managerial interviews it is safe to state that the public management struggles to balance a communitarian, democratic discourse and objectives with the requirements of efficiency and accountability. The presence of private-public management unintendedly shapes its public counterpart. The institutional analysis revealed that due to the swiftly changing institutional and policy environment residential halls are forced to be efficient leading to difficulties in managerial legitimacy and questions concepts such as community, conformity, commitment and action. Under the circumstances of increasingly growing institutional service-based dependency and control, academic consumers, institutions and students alike, paradoxically avoid integrating into macro groups. As a consequence, the institution encourage and educate student into a particular type of citizenship based on communication and consumerism rather than consensus.
