<abstract xmlns="http://www.w3.org/1999/xhtml"><p> This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.</p></abstract>

This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

Tackling Illegal Activities Through Tax Law – Al Capone Case Study

Comenius University in Bratislava, Faculty of Law, Dpt. of Financial Law, Šafárikovo námestie 6, P.O. BOX 313, 810 00 Bratislava, Slovak Republic

DANUBE

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Tackling Illegal Activities Through Tax Law \u2013 Al Capone Case Study"}

This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and...

Tackling Illegal Activities Through Tax Law – Al Capone Case Study

Publié en ligne: 10 avr. 2015

Pages: 47 - 56

DOI: https://doi.org/10.1515/danb-2015-0003

Mots clés
Personal Income Tax, Tax Evasion, Net Worth Method, Al Capone, Slovak Republic

© by Matej Kacaljak

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Tackling Illegal Activities Through Tax Law – Al Capone Case Study

Publié en ligne: 10 avr. 2015

Pages: 47 - 56

DOI: https://doi.org/10.1515/danb-2015-0003

Mots clésPersonal Income Tax, Tax Evasion, Net Worth Method, Al Capone, Slovak Republic

© by Matej Kacaljak

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
Personal Income Tax, Tax Evasion, Net Worth Method, Al Capone, Slovak Republic