Helena Strážovská, Ľubomíra Strážovská, Anna Veszprémi Sirotková - IMPLEMENTATION OF THE CHARTER FOR SMALL AND MEDIUM-SIZED ENTERPRISES IN SLOVAKIA (Implementácia Charty malých astredne veľkých podnikov na Slovensku)
Abstract: The European Charter for Small Enterprises is a key document of the EU, which was created in 2000. The aim of the Charter is to improve the legislative and administrative framework for the functioning of SMEs. National representatives are committed to taking action in favour of small businesses in ten key areas and reporting on annual progress. In Slovakia, this challenging issue is performed by the Slovak Business Agency. Good practices in the Small Business Policies policy are evaluated there. Beneficial practices are interesting for all countries – they are published. The aim of the paper is to evaluate the results of our research of small and medium enterprises, focused on opinions of small entrepreneurs on the European Charter for SMEs and Small Business Act implementation in Slovakia.
Keywords: European Charta for SME, Small Business Act, entrepreneurship, SME, business environment
JEL Classification: L 26, L 53
str./pp. 267 - 288
Mária Shejbalová Muchová, Kamila Mitro Nemčíková - DEFINOVANIE PREKÁŽOK VPLÝVAJÚCICH NA MALÉ A STREDNÉ PODNIKY (Defining Obstacles Affecting Small and Medium-sized Businesses)
Abstract: The article points to the significance of small and medium-sized enterprises, which account for about 99% of the total number of entrepreneurs, and are an integral part of Slovakia’s and the EU’s market economy. Small and medium-sized businesses provide coverage of demand and meet the needs and expectations of consumers, increasing their competitiveness on the market. At the same time, they form a significant part in job creation and are a component of economic and social stability. The development of these businesses depends on the quality of the business environment in the country in the form of a clear legislative, optimal tax, levy and administrative burden, the availability of financial resources, which are at the same time the main obstacles affecting their market activities.
Keywords: business entity, commercial companies, self-employment, business barriers, development of business entities
JEL Classification: O 10, M 20
str./pp. 289 - 303
Elena Šúbertová, Paulína Srovnalíková - PARTICIPATION OF STUDENTS IN THE FAMILY BUSINESS AND THEIR MOTIVATION TO ENTREPRENEURSHIP (Zapojenie študentov do rodinného podnikania a ich motivácia k podnikaniu)
Abstract: The main purpose of this paper is to analyse students’ prerequisites, expectations, work readiness, and attitudes towards entrepreneurship in general, and towards family business in particular at the time when they are about to finish their studies and graduate. The reason to conduct our research was the fact that a gradual generation exchange is expected in the families that started their businesses after 1989. At the same time, we studied students’ motivation for starting their own business based on their previous activities. On a theoretical level, the paper presents different approaches to defining family business in various countries and its different representation in selected economies. It presents new information about students’ point of views regarding possibilities to establish themselves in family-owned businesses in Slovakia, and new information about changes in motivation and in students’ positions to establish and run their own businesses. Our research shows that students are more inclined to gather practical entrepreneurship-relevant information about business services or – even more so – about getting employment in information and communication companies. Generation change is for them less important and less interesting than getting skills and practical experience in companies in Slovakia or abroad.
Keywords: family business, priority, motivation, generation change
JEL Classification: J 21, L 26
str./pp. 304 - 317
František Okruhlica - UDRŽATEĽNOSŤ ANÁSTUPNÍCTVO VRODINNOM PODNIKANÍ (Sustainability and Succession in Family Entrepreneurship)
Abstract: The aim of this paper is to draw attention of the academic and profes¬sional public to current issues and trends that family enterprises are confronted with. Changes in competitive environment are extremely fast, especially in inno¬vations and strategic partnerships. Small and Medium-sized Enterprises, part of which are also family enterprises, hold aspecial position in these trends. Traditionally, these enterprises show flexibility and innovativeness, which is highly valued in business nowadays. Corporations monitor these processes and try actively to keep up this development under control. Furthermore, there is an intergenerational exchange from the first to the second generation in fam¬ily enterprises in Slovakia. In this paper, we elaborated on the comparison of family entrepreneurship development in Slovakia in the European context. In conclusions, we propose measures directed at key changes in sustainable de¬velopment of family entrepreneurship, with emphasis on succession.
Keywords: small and medium-sized enterprises, sustainability, family en¬trepreneurship, family business, corporate governance, family and business governance, succession
JEL Classification: M 13, D 23, D 74, G 34
str./pp. 318 - 331
Vladimír Sirotka - RODINNÉ PODNIKANIE APRÁVNE PROSTREDIE SR – NIEKTORÉ OTÁZKY (Family Business and Legal Environment of the Slovak Republic ‒ Some Issues)
Abstract: A successful functioning of family entrepreneurship requires chang¬es of law and various legislation norms that include simplification and re¬duction of administration in the field of labour and family law, employment system, tax system, social and insurance payments, and transfer evaluation. Small and medium entrepreneurs usually do not employ professional ac-countants, economists, lawyers, etc., and they often outsource external pro¬fessionals for such services. The facts stated above point to the importance of the reduction and simplification of overall accounting system.
Keywords: tax, accounting, social and health insurance, family business, em¬ployment, transfer evaluation
JEL Classification: K 34, M 13
str./pp. 332 - 347
Anna Schultzová, Peter Benko - BEHAVIORÁLNE ASPEKTY VÝBERU DANÍ (Behavioural Aspects of Tax Collection)
Abstract: Nowadays, alot of researches are focused on understanding the reasons why taxpayers pay taxes. Research of the economic aspects of tax avoidance decisions by taxpayers did not provide satisfactory explanation for this issue. Our article analyses individual approaches by endeavouring to emphasize the importance of interaction between taxpayers and tax administrators. In the context of more efficient tax collection, we propose certain changes and measures for more effective cooperation between both parties.
Keywords: tax evasion, tax collection, tax morality, tax authority, tax compliance, tax policy
JEL Classification: H 2, H 26, E 62
str./pp. 348 - 364
