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....

Effective corporate governance is a key element in achieving long-term success for any company. The codes of conduct that corporate governance adopts directly determine the sustainability of business activities. With this in mind, this paper aims to demonstrate the results of research that...

The aim of this paper is to examine the effects of government expenditures on long-run economic growth in developed countries using their different breakdown. Empirical analysis is performed for a panel of 34 OECD countries in the period 2000–2012. Above all, the results support the idea that...

The present article discusses the economic and legal effects of single-product loyalty discounts. It is clear that arguments concerning the “pro-competitive” effects of such discounts must be judged with skepticism. This applies in particular to the assumed effects of loyalty discounts...

Administrative procedures (APs) are tools to protect fundamental human rights in statecitizen relations. As the modernization of public administration regulation is undergoing a transformation in the direction of reducing detailed rules on APs and, by the same token, emphasizing fundamental or...

In this paper, the main focus lies on the informal economy and on work in the shadow. The most influential factors on the informal economy are tax policies and state regulation. The size of the informal economy was decreasing over the period 1999 to 2007, from 34.0% to 31.2% for 161 countries...

The judicialization of politics, or alternatively, politization of the judiciary has been much discussed over the last twenty years. Despite this, the way judges influence fiscal policy outcomes remains, to a large extent, unexplored. This paper attempts, at least partially, to fill this...

In any society, regardless of its homogeneity and heterogeneity, there are minority groups, or those that require special attention and treatment because of their social and cultural characteristics, physical appearance, or because they have a lifestyle which differs from the dominant group and...

Professional football has been going through a period of unprecedented economic growth since the ’90s. Football ventures are increasingly becoming medium-sized companies. There have also been organizational changes, reflected in changes in the legal forms of professional football clubs, and in...

The main aim of this paper is to provide a framework of concepts and models from the area of performance measurement. Due to the fact that the business environment is constantly changing, changes also occur in the trends relating to performance. Traditional financial performance measures have...