Perspectives of Law and Public Administration
Volume 13, Issue 4, December 2024

Table of Contents

• Contents
  

  
  

• 1. Environmental Responsibilities in a Global Context. Some Thoughts
  

  Assistant professor Cristina ARAGÃO SEIA

  ▼Abstract▼

  Environmental responsibility refers to the duty of individuals, companies, governments and organisations to protect the environment, namely by reducing pollution levels, conserving natural resources and promoting sustainable practices. This concept has become increasingly relevant as the impact of human activity on the planet, boosted by globalisation, becomes more and more evident, particularly regarding the loss of biodiversity, the degradation of ecosystems and climate change. Consequently, individuals and companies have a crucial role to play in adopting sustainable practices that can collectively contribute to mitigating global environmental problems. Based on a qualitative approach, the aim of this article is to highlight some of the environmental concerns of our time, in a globalization context, and to point out some concrete solutions that involve individuals and companies, technological innovation and sustainable solutions, and the responsibilities of governments and public policies, in mitigating the effects of human action and facing the environmental challenges of the future, promoting respect for the limits of the planet and a fairer and more balanced economic model.
  Keywords: environmental responsibilities, globalization, sustainability.
  JEL Classification:K32
  

  DOI: 10.62768/PLPA/2024/13/4/01
  HOW TO CITE - Please cite this article as: Aragão Seia, Cristina, „Environmental Responsibilities in a Global Context. Some Thoughts”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 497-507

  
  
• 2. Sources of Private International Law and Thier Interrelation an Application
  Professor Tomáš PERÁČEK; PhD. student Michal KAŠŠAJ
  ▼Abstract▼

  The main objective of this scientific study is to analyze the issue of sources of private international law in the conditions of the Slovak Republic, which, despite being a national branch of law, is greatly influenced by globalization and international legal integration. It is the above mentioned reasons that make the sources of private international law no longer only at the national level, but transnational sources are coming to the fore. The fact that private international law is currently experiencing such a confluence of several sources of law makes it absolutely necessary to define the interrelationship between these sources. Several scientific methods of investigation have been used for the elaboration of our scientific study, such as, in particular, analysis, synthesis, comparison or historical interpretation. Our research has confirmed the primacy of international treaties as well as European law over national sources of law.
  Keywords: formal sources of law, international law, European Union law.
  JEL Classification: K15, K33
  

  DOI: 10.62768/PLPA/2024/13/4/02
  HOW TO CITE - Please cite this article as: Peráček, Tomáš & Michal Kaššaj, „Sources of Private International Law and Thier Interrelation an Application”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 508-517.

  
  
• 3. The Inspectorate to the Supreme Judicial Council as Body of the Judiciary with Control Functions in Bulgaria
  Assistant professor Diana DIMITROVA
  
  ▼Abstract▼

  The article examines the Inspectorate to the Supreme Judicial Council as body of the judiciary with control functions, namely to inspect the operation of the judicial authorities without affecting the independence of judges, jurors, prosecutors and investigating magistrates in the performance of their duties. The aim of the research is to analyze the control functions and their importance for assuring the access to justice and effective judicial protection of the rights and legitimate interests of the citizens. In order to achieve the set aim the author implements following tasks: to analyze the national legal framework related to the establishment of the Inspectorate to the SJC and its powers, to identify some problems in relation to the functions of the Inspectorate to the SJC and to make conclusions and summaries about the applicable legal framework. Comparative legal, dialectical, critical-analytical methods are used as the methodological basis of the study. The research was developed in the framework of the author's participation in the national scientific project NPI №57 of 2022 on the topic "Legal Relations and Status of Persons in the Judiciary in the Conditions of Digitalization".
  Keywords: Inspectorate to the Supreme Judicial Council, control functions, inspect the operation of judicial authorities, independence of the judges, jurors, prosecutors and investigating magistrates.
  JEL Classification: K23, K40

  DOI: 10.62768/PLPA/2024/13/4/03
  HOW TO CITE - Please cite this article as: Dimitrova, Diana, „The Inspectorate to the Supreme Judicial Council as Body of the Judiciary with Control Functions in Bulgaria”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 518-527.

  
  
• 4. International Law: On the Edge of a Dream?
  Reflections on the Middle East Wars
  Associate professor Paulo DE BRITO
  
  ▼Abstract▼

  The worsening of the crisis in the Middle East, following the Hamas attack within Israel's borders, on October 7, 2023, and the subsequent invasion of the Gaza Strip by Israeli troops, with the expansion of the conflict to South Lebanon, dominated by Hezbollah forces, create new challenges to international law, imposing at each step the revision of concepts and the considered analysis of the facts that occur in the theater of war, trying to subsume them to the abstract norms enshrined in the international legal order. The very existence and subsistence of such mandatory and binding international legal norms is not in question. What is at stake is the possibility of its violation by the parties to the conflict and the consequences of such violation. The susceptibility of the respective violation is what precisely characterizes the essence of a legal norm, as a norm postulating an order that, unlike the natural order, is not pre-established. And the eventuality that the violation may not be followed by any sanction – a circumstance that can also occur in domestic law – in no way changes the legal nature of international norms. The indispensable force for the coactivity of the norm is not part of its essence nor is it a condition of its validity. We propose, in this essay, to try to place in their historical and legal context the latest developments in the current confrontation in the Middle East, notably the recent attack by the Israeli defense forces (IDF) on the troops of the UN peacekeeping operation in Lebanon (UNIFIL), the launch of drones by Iran over Israeli territory and its response.
  Keywords: international law, use of force, self-defense.
  JEL Classification: K33

  DOI: 10.62768/PLPA/2024/13/4/04
  HOW TO CITE - Please cite this article as: Brito, Paulo De, „International Law: On the Edge of a Dream? Reflections on the Middle East Wars”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 528-535.

  
  
• 5. Comparative Study of Voyage Charterparties in Dry and Liquid Bulk Markets
  Assistant professor Ioannis VOUDOURIS; Assistant professor Evi PLOMARITOU
  
  ▼Abstract▼

  This research paper examines the contractual and legal framework of voyage charterparties in maritime commerce. A charterparty, being a legally binding agreement between shipowner and charterer, serves as a cornerstone of international shipping trade. The study presents a comprehensive clause analysis of dry and liquid voyage charterparties, including their types, content, clauses, and governing legal principles. The research begins with a review of the usual charter categories (voyage, time, bareboat, and contract of affreightment), followed by an examination of voyage charter's clauses and compares the clauses in the prevalent voyage charterparty forms, with particular focus on two industry-standard contracts: The GENCON and TANKERVOY. These charterparties, developed by the maritime organisations of BIMCO and INTERTANKO, are extensively used in dry bulk and liquid bulk cargo markets respectively. Through detailed examination of common terms and clauses of these contracts, this research makes an original contribution to maritime commercial law literature as it offers valuable insights into the contemporary chartering practices and their adaptation to modern shipping market requirements.
  Keywords: bulk shipping, dry market, liquid market, voyage charterparty, GENCON, charterer, charterparty, contract of carriage, TANKERVOY 87, charterer, shipowner, clauses.
  JEL Classification: K11

  DOI: 10.62768/PLPA/2024/13/4/05
  HOW TO CITE - Please cite this article as: Voudouris, Ioannis & Evi Plomaritou, „Comparative Study of Voyage Charterparties in Dry and Liquid Bulk Markets”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 536-555

  
  
• 6. The Abolition of the Mandatory Death Penalty in Africa and the Resentencing of the Innocent
  Lecturer Esther GUMBOH
  
  ▼Abstract▼

  The abolition of the mandatory death penalty in Africa has triggered resentencing processes for offenders on death row. Resentencing courts proceed on the basis that an offender is guilty; they are trial courts thus are not empowered to revisit the verdict. What should happen when a resentencing court opines that an offender is innocent of murder? Drawing from the experience in Malawi, this paper argues that a resentencing court has no more jurisdiction to impose a sentence on an offender than a trial court has to sentence an accused it acquits. Therefore, African nations that strike down the mandatory death penalty must provide for a procedure to provide exceptional circumstances in which a resentencing court can reconsider the conviction of the offender. The resentencing process calls for courts a proactive approach in achieving justice and upholding the rights of prisoners previously sentenced to the mandatory death penalty. At the very least, a court which realises that the accused is in fact innocent must not impose any further punishment on them because it then has no legal basis for knowingly sentencing an ‘innocent offender’. It is never justifiable to knowingly punish the innocent.
  Keywords: mandatory death penalty, resentencing, abolition, Kafantayeni, Payenda.
  JEL Classification: K14, K38

  DOI: 10.62768/PLPA/2024/13/4/06
  HOW TO CITE - Please cite this article as: Gumboh, Esther, „The Abolition of the Mandatory Death Penalty in Africa and the Resentencing of the Innocent”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 556-565.

  
  
• 7. News and Controversies Regarding the Contravention Liability of University Staff According to the Provisions of the Romanian Law on Higher Education
  Lecturer Lucian GHEORGHE
  
  ▼Abstract▼

  Objectives of the study - In Title V of Law no. 199/2023, the law on higher education, the legislator intended to regulate a form of liability that can be incurred by higher education personnel, formulated under the title "Legal liability". Unlike Law no. 1/2011 which specifically regulated forms of disciplinary, patrimonial and contravention liability, the current law on higher education, in art.259 does not specify in a concrete way what types of liability the legislator wanted to take into account at the time of drafting this normative act. However, in the existing wording, in some paragraphs of the aforementioned article, certain unlawful conducts that fall within the scope of the contravention are criminalized, conducts that can also be committed by higher education personnel. The research methods used – in this documentation we used the analytical and synthesis method. Results and implications of the study – Even if the legislator's intervention to amend the entire Article 259 is a recent one (the law entered into force at the beginning of September 2023 and the amendment took place in January 2024), we cannot fail to notice the haste with which this intervention was made. Even after this amendment, difficulties in law enforcement will arise in practice. This is because, on the one hand, it is provided in art.259 para. (6) that for the contraventions under para. (5), the finding shall be made by police officers or agents within the Ministry of Internal Affairs "...with competences in the field" and on the other hand, the finding is made at the "reasoned request from the higher education institution". The study concludes with the advancement of a proposal for a ferenda law to amend this article.
  Keywords: contravention liability, higher education staff, bachelor's degree papers, dissertation and PhD., ascertain, subject of the contravention.
  JEL Classification: K31, K39

  DOI: 10.62768/PLPA/2024/13/4/07
  HOW TO CITE - Please cite this article as: Gheorghe, Lucian, „News and Controversies Regarding the Contravention Liability of University Staff According to the Provisions of the Romanian Law on Higher Education”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 566-572.

  
  
• 8. An Analysis of the Regulation and Use of Data Protection Measures in the Context of the Fourth Industrial Revolution in South Africa
  Professor Howard CHITIMIRA; Lecturer Keamogetse MOTLOGELOA
  
  ▼Abstract▼

  The proliferation of new technologies during the fourth industrial revolution (4IR) has given rise to the misuse of data and the commission of cybercrimes in many countries, including South Africa. Accordingly, measures that are aimed at regulating and/or safeguarding data should be carefully employed to protect individuals from the misuse of data by unscrupulous persons. This article discusses the basic tenets of data governance and data regulation during the fourth industrial revolution under the relevant South African data laws. Furthermore, the risks associated with the use of data in various organisations and the information and communication technology (ICT) sector are examined. This is done to highlight the need for robust data governance through adequate data laws that provide sufficient regulatory measures and guidelines to curb the misuse and unlawful use of data in South Africa. The provision and regulation of data governance measures under the Electronic Communications and Transactions Act 25 of 2002, the Promotion of Access to Information Act 2 of 2000, the Consumer Protection Act 68 of 2008, the Protection of Personal Information Act 4 of 2013 and the Cybercrime Act 19 of 2020 are analysed to determine their adequacy.
  Keywords: fourth industrial revolution, data protection, data governance, consumer protection, technology.
  JEL Classification: K23, K24

  DOI: 10.62768/PLPA/2024/13/4/08
  HOW TO CITE - Please cite this article as: Chitimira, Howard & Keamogetse Motlogeloa „An Analysis of the Regulation and Use of Data Protection Measures in the Context of the Fourth Industrial Revolution in South Africa”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 573-587.

  
  
• 9. A Career for Prison Educators: The Perspective of Professionalization in the Romanian Prison System
  PhD. student Adrian Cristian PALEA
  
  ▼Abstract▼

  This article analyzes, from the perspective of interdisciplinary approach, the status of the educator – a public servant with special status in the Romanian prison system, as well as the opportunity for career development through the professionalization of the occupation of prison educator. The research employs a systemic method for the structured approach to the topic, as well as for the analysis of principles of administrative law and criminal execution law. The logical method serves as the foundation for identifying reasoning and legal benchmarks both domestically and internationally. Furthermore, the analysis highlighted in this article aims to raise awareness of the need for career development for educators within the Romanian prison system and to build a legal and social framework conducive to adopting the professional status of the educator – a public servant with special status in the Romanian prison system.
  Keywords: professional statute, prison system, rehabilitation through education, public servant.
  JEL Classification: I28, K14, J44

  DOI: 10.62768/PLPA/2024/13/4/09
  HOW TO CITE - Please cite this article as: Palea, Adrian Cristian, „A Career for Prison Educators: The Perspective of Professionalization in the Romanian Prison System”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 588-593.

  
  
• 10. The Protection of the Rights of Employees amid Business Transfers: A South African Perspective
  L.L.M. candidate Daisy Van RENSBURG; Professor Kola O. ODEKU
  
  ▼Abstract▼

  In South Africa, section 197 of the Labour Relations Act 66 of 1995 (LRA) plays a crucial role in safeguarding the rights of employees during business transfers. This provision aims to ensure job security and protect the terms and conditions of employment for employees affected by such transfers. Section 197 imposes an obligation on the new employer to retain the existing employees’ contracts of employment, preserving their rights and benefits. It mandates that the new employer step into the shoes of the previous employer concerning all employment-related matters. The intricacies of Section 197 extend to various aspects, including continuity of service, preservation of benefits, and protection against unfair dismissal. Employees are shielded from arbitrary termination or detrimental changes to their working conditions due to a transfer of business ownership. Despite its protective intent, challenges arise in interpreting and applying section 197. Issues such as defining a ‘transfer,’ determining who qualifies as an employee covered by the provision, and addressing disputes over compliance can complicate its implementation. Section 197 of the LRA serves as a vital mechanism for upholding employee rights in the context of business transfers. Understanding its nuances is essential for both employers and employees to navigate these transitions while ensuring fairness and adherence to legal requirements.
  Keywords: business transfers, employee’s rights, new business owners, job losses, working conditions.
  JEL Classification: K30, K33, K38

  DOI: 10.62768/PLPA/2024/13/4/10
  HOW TO CITE - Please cite this article as: Rensburg, Daisy Van & Kola O. Odeku, „The Protection of the Rights of Employees amid Business Transfers: A South African Perspective”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 594-607.

  
  
• 11. From Bureaucracy to Innovation: How Civil Servants Can Modernize Administration
  Professor Cristian DUMITRESCU
  
  ▼Abstract▼

  Civil servants can play an important role in identifying the needs and challenges facing public administration and citizens. Through feedback and interaction with citizens and other stakeholders, they can identify existing problems and offer innovative solutions. This study provides a comprehensive framework for understanding and applying innovation in public administration, focusing on the transformation of bureaucracy into a flexible and citizen-centered system. The objectives of the study are: identifying the principles of innovation in public administration, studying the role of civil servants in the modernization process, analyzing the obstacles in the transformation process, assessing the impact of technology and digitalization on the efficiency of the administration. Research will begin with a literature review and an analysis of academic articles and government reports on innovation in public administration. This will include previous studies, successful models of administrative reform and theoretical frameworks on bureaucratic transformation. The results and implications of the study lead to: identifying effective strategies for modernizing the administration, increasing awareness of the role of public servants as agents of change, and highlighting the role of technology in reducing bureaucracy. By promoting innovation strategies, public administration will be able to respond more quickly and effectively to the needs of citizens, reducing bureaucracy and improving the quality of public services.
  Keywords: civil servant, bureaucracy, innovation, public administration, strategy, technology.
  JEL Classification: H83, K23, K24

  DOI: 10.62768/PLPA/2024/13/4/11
  HOW TO CITE - Please cite this article as: Dumitrescu, Cristian, „From Bureaucracy to Innovation: How Civil Servants Can Modernize Administration”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 608-615.

  
  
• 12. The Importance of Professional Legal Ethics for the Independence of the Judiciary
  Associate professor Darina DIMITROVA
  
  ▼Abstract▼

  The article examines one of the sources of "soft law" - the codes of ethics adopted by the Supreme Judicial Council and their significance for the legal system of the Republic of Bulgaria. The scientific aim of the study is to examine the independence of the judiciary in the light of professional legal ethics. In pursuit of the stated objective, the author has implemented two main research tasks: first, to analyze the meaning and possible manifestations of the principle of independence of the judiciary; and second, to examine the interrelation between law and morality in the light of professional ethics of persons working in the judiciary. The present work will, from a theoretical perspective, enrich the doctrine with an analysis of the legal nature of codes of professional ethics and, from a practical perspective, assist law enforcement authorities. The research was developed in the framework of the author's participation in the national scientific project NPI №57 of 2022 on the topic "Legal Relations and Status of Persons in the Judiciary in the Conditions of Digitalization".
  Keywords: professional ethics, independence of the judiciary, magistrates, judicial officers.
  JEL Classification: K23, K40

  DOI: 10.62768/PLPA/2024/13/4/12
  HOW TO CITE - Please cite this article as: Dimitrova, Darina, „The Importance of Professional Legal Ethics for the Independence of the Judiciary”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 616-622.

  
  
• 13. Adopting the Use of Indigenous Knowledge to Alleviate the Decline of Living Marine Resources in South Africa
  Lecturer Mpho Paulos BAPELA
  
  ▼Abstract▼

  Most living organisms found in the ocean are vital to human life. They can be used for a myriad of activities ranging from human consumption to making cosmetic products. The variety of usages attracted attention, and there was an influx of natural and juristic persons into coastal areas to exploit these resources. This resulted in declining living marine resources due to over-exploitation and over-reliance. The need to regulate the living marine resources to protect and preserve their existence became evident. Thus, a plethora of legislation related to the marine environment was promulgated. Amongst other legislation, the Marine Living Resources Act 18 of 1998 (MLRA) was promulgated to ensure living marine resources management, conservation, and preservation. However, even in its existence, living marine resources continue to decline. Under these circumstances, Indigenous knowledge could be adopted to assist in alleviating the decline of living marine resources and augmenting the MLRA. Indigenous knowledge boasts methods of managing, conserving, and preserving living marine resources. Therefore, this paper calls for the need to incorporate some of these Indigenous knowledge practices into the MLRA. In buttressing the need to incorporate Indigenous knowledge in the MLRA, this study shall adopt a non-empirical and qualitative research approach.
  Keywords: indigenous knowledge; living marine resources; western knowledge; hybridisation.
  JEL Classification: K10, K23, K32

  DOI: 10.62768/PLPA/2024/13/4/13
  HOW TO CITE - Please cite this article as: Bapela, Mpho Paulos, „Adopting the Use of Indigenous Knowledge to Alleviate the Decline of Living Marine Resources in South Africa”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 623-634.

  
  
• 14. Evolution of the Rights of Sexual Minorities in the Jurisprudence of the European Court of Human Rights
  PhD. student Emese OLÁH
  
  ▼Abstract▼

  It is known that the enforcement of the rights of sexual minorities by court has presented many challenges to all parties involved. The main reason for this is that the constitutions of most countries do not contain a provision that could be applied in a non-disputable way before the judiciary. In the absence of an express constitutional provision, legal arguments for the protection of the rights of sexual minorities are meant to fill the missing constitutional provisions. So does the jurisprudence of the European Court of Human Rights (ECtHR), which is based on the prohibition of discrimination, the protection of privacy and other fundamental human rights. The aim of the research is to point out what legal progress has been made in Europe in the examined field. The analysis will begin with the first cases regarding sexual rights, continue with the case of Dudgeon v. United Kingdom, in which the European Court of Human Rights found that criminalizing homosexual relationships is against the principles laid down by the Convention, and finally, turn to the so called second and third line cases, such as the Schalk and Kopf v. Austria case, or the Oliari and others v. Italy case, presented in the following part.
  Keywords: sexual minorities, human dignity, private life, prohibition of discrimination, right to marry.
  JEL Classification: K33, K36, K38

  DOI: 10.62768/PLPA/2024/13/4/14
  HOW TO CITE - Please cite this article as: Oláh, Emese, „Evolution of the Rights of Sexual Minorities in the Jurisprudence of the European Court of Human Rights”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 635-649.

  
  
• 15. Brief Considerations About “Quasi Contracts” and the Administrative Contracts in Romania
  Professor PhD. Habil. Iulian NEDELCU
  
  ▼Abstract▼

  In the matter of administrative contracts, some problems arise related to what is known as "quasi contracts" in civil law, namely business management, restitution of unpaid payments and unjust enrichment. In such cases, as a rule, the corresponding provisions of the Civil Code are invoked. In administrative law, the provisions of the Civil Code regarding business management found a weak application. Instead, those regarding the restitution of the unpaid payment were constantly validated. As for unjust enrichment, this could occur when certain works were executed or services were performed based on a contract that was ultimately not concluded, that was struck by nullity, that reached its term. It was only in 1961 that its validity was recognized, qualifying it as a "general principle applicable, even in the absence of a text, in the matter of public works".
  Keywords: administrative contract, quasi-contracts, business management, restitution of unpaid payment, unjust enrichment.
  JEL Classification: K23

  DOI: 10.62768/PLPA/2024/13/4/15
  HOW TO CITE - Please cite this article as: Nedelcu, Iulian, „Issues Related to “Quasi Contracts” in the Matter of Administrative and Civil Contracts - Brief Considerations Regarding Business Management, Restitution of Unpaid Payment and Unjust Enrichment”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 650-653.

  
  
• 16. Res Judicata and the Principle of Effectiveness of European Law: A (Sometimes) Difficult Encounter?
  Lecturer Anamaria GROZA
  
  ▼Abstract▼

  The res judicata produced by court judgments in EU Member States has sometimes been called into question by the CJEU, in order to ensure the effete utile of Union law. The judgment delivered by the Court following a preliminary reference by the Brașov Court of Appeal must be understood in this perspective. The Court’s reasoning is interesting because it expresses the fine balance between respecting the effects of a final judgment of national courts and the useful effect of EU law, helping to understand the Court’s view on the interplay of the two principles. On this occasion, the CJEU recalled the rule derived from its previous judgments that the referring court must apply the Court’s interpretation, even if the fulfilment of this obligation would amount to leaving unapplied a national rule which obliges the referring court to comply with the decisions of a higher court, including constitutional ones. Although the CJEU tends to generalise the principle of effectiveness of Union law as a derogation from res judicata, the Luxembourg court is also concerned with reducing the negative impact on the scope of the res judiciata at the domestic level, by setting out criteria of assessment left to the national courts. We seek to discover these criteria on the basis of descriptive and explanatory research, accompanied by relevant case law.
  Keywords: res judicata, authority of res judicata, power of res judicata, effectiveness of EU law, supremacy of EU law.
  JEL Classification: K33, K41

  DOI: 10.62768/PLPA/2024/13/4/16
  HOW TO CITE - Please cite this article as: Groza, Anamaria, „Res Judicata and the Principle of Effectiveness of European Law: A (Sometimes) Difficult Encounter?”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 654-662.

  
  
• 17. Tax Reform in Cyprus: The Way Forward
  Lecturer Andreas GEORGIOU
  
  ▼Abstract▼

  With an emphasis on resolving alleged injustices in the individual taxation system, particularly for married couples, this study investigates the possibility of tax reform in Cyprus. Since each person in Cyprus is currently subject to separate taxes, married couples may be unfairly burdened by having larger overall tax obligations. The principal aim of the study is to investigate the viability and consequences of instituting a married couples allowance for individuals who are lawfully married. Additionally, the study intends to evaluate public perceptions of the benefits of such an allowance and the fairness of the current system. To achieve these objectives, a mixed-methods approach was employed, combining qualitative interviews with tax experts and quantitative surveys conducted with a representative sample of Cypriot citizens. Data on government revenue and potential costs associated with the reform were analyzed to evaluate the financial impact of the proposed change. Results indicate strong public support for a married couple’s allowance, with many respondents perceiving it as a fairer approach to taxation. However, the financial implications for the government would require careful consideration, particularly regarding potential revenue shortfalls. The study concludes by discussing policy recommendations and the balance between tax equity and fiscal responsibility.
  Keywords: tax reform, Cyprus, married couples allowance, income tax law.
  JEL Classification:K34

  DOI: 10.62768/PLPA/2024/13/4/17
  HOW TO CITE - Please cite this article as: Georgiou, Andreas, „Tax Reform in Cyprus: The Way Forward”, Perspectives of Law and Public Administration 13, no. 4 (December 2024): 663-672.