08 Články v časopisoch

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The influence of sustainable fashion on consumer behavior of people under 45
(Karviná : Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, 2024) Gundová, Petra; Volovská, Viktória
Sustainable fashion is a trend that is bound to become a key pillar of the future of industry and society. The current situation of fashion represents a complex and ever-growing problem with significantly negative impacts on the environment, as well as society. The presented paper is focused on a sustainable fashion in Slovakia and its influence on consumer behavior. The aim of the paper is to identify consumer attitudes towards fashion sustainability based on the results of a questionnaire survey (197 questionnaires are analyzed). The subject of the research was a sample of people under 45 years old. Based on the obtained results, recommendations were proposed that could help to develop a sustainable trend and reduce negative environmental consequences.
Sustainable hotel practices: a comparison between higher and lower ranking hotel
(České Budějovice : Jihočeská univerzita v Českých Budějovicích, 2024) Marciš, Matúš; Kvasnová, Diana; Strnádová, Petra
The hospitality sector is increasingly recognising the importance of sustainability due to the growing demand for an environmentally and socially conscious tourism market. This article analyses sustainable hotel practices in Slovakia and identifies differences between higher- and lower-ranking hotels. In the summer of 2021, 108 hospitality managers were surveyed to rate the importance of sustainable practices and their company's performance in implementing them. Factor analysis was used to identify relationships among sustainable hotel practices, based on their importance ratings. Based on the importance and performance ratings, a Mann-Whitney U test has been used to compare the differences in the implementation of sustainability practices between higher- and lower-ranking hotels. The study highlights issues that stakeholders should address to support the sustainable development of the hospitality sector. It suggests that higher-ranking hotels have a greater interest in sustainable practices than lower-ranking ones. Furthermore, Slovak hotels only considered sustainable practices as part of their survival strategy during the pandemic. These findings have relevance beyond Slovakia and can inform tourism policy agendas that better justify the importance and benefits of sustainable practices for the hospitality sector.
Quality management and controlling in manufacturing enterprises versus their performance
(Czestochowa : Czestochowa University of Technology, 2024) Potkány, Marek; Stasiak-Betlejewska, Renata; Gejdoš, Pavol; Grofčíková, Janka
The application of principles of quality management and controlling has already been established in the business environment with the potential of numerous benefits and performance impacts. The aim of the research is to identify the scale of use of both management approaches in Slovak manufacturing enterprises and evaluate their perception in terms of capital structure vs. performance. The research aim prioritizes a strategic approach to quality and controlling that enables to identify its real understanding and application in the contemporary enterprises management. In research period 2022-23, a questionnaire survey and structured interviews were conducted to obtain 356 responses from managers of manufacturing enterprises. The Chi-square goodness-of-fit test was applied for the representativeness test. In addition, the 95% interval estimate of relative frequencies and the two-sample test were applied for hypothesis testing. The study identified a statistically significant difference between the capital structure of manufacturing enterprises and their overall understanding and practical application of quality management and controlling methods or approaches, in relation to the performance measured by the ROS indicator.
Two decades of efficiency research in Czech and Slovak banking in retrospect
(Nakladatelství Oeconomica, Vysoká škola ekonomická : Praha, 2024) Boďa, Martin; Zimková, Emília; Karaka, Anton
The paper is a thematic analysis of 44 empirical studies that applied frontier techniques in analysing efficiency of Czech and Slovak commercial banks. The 44 journal articles were extracted from the Web of Science database and classified by prevailing research interest, methodological configuration and main findings in order to determine the state of the art and provide a starting point for further research in this subject area. The main research agenda of efficiency studies focused on Czech and Slovak banking was classified into eight relatively compact research interests ranging historically from effects of transition reforms to effects of asset and income diversification. The first identifiable wave of research was represented by foreign authors who examined issues of economic transition and its impact on performance of banks, and lasted until about 2013, when the baton passed into the hands of authors of Czecho-Slovak provenience.
Participatory governance model in the Poľana Biosphere Reserve
(Univerzita sv. Cyrila a Metoda : Trnava, 2024) Vavrúšová, Mária; Vitálišová, Katarína
The systematic development of civic engagement and partnership with stakeholders within the biosphere reserve is a key to support the sustainability and resilience of the territory and development of its potential. The aim of the paper is to identify the authorities of the Poľana Biosphere Reserve and its relations with stakeholders, developed based on the concept of participatory governance and results of empirical research. The theoretical part of the paper explains the concepts of biosphere reserve and participatory governance. The practical part is focused on the analysis of the current state of the governance of the Poľana Biosphere Reserve and their legislative anchoring and functioning. The paper presents the results of surveys conducted with residents and selected stakeholders in the territory. The conclusion identifies opportunities to develop and strengthen community and stakeholder engagement within the Poľana Biosphere Reserve and propose a model of its governance.
The essence and barriers to the use of controlling in the practice of manufacturing enterprises
(Technická univerzita v Liberci, 2024) Potkány, Marek; Musa, Hussam; Schmidtová, Jarmila; Gejdoš, Pavol; Grofčíková, Janka
The theory, but also examples from practice confirm the fact that the use of controlling in economic practice differs significantly in the context of understanding its essence. The ambiguity of the definition of controlling, two different thought concepts, the diversity of tools and approaches, but also other barriers prevent its use to a greater extent than this managerial approach would deserve. The current research is based on the understanding of the essence of controlling in German-speaking countries and is oriented towards a coordinated predictive management approach based on precise cost reports. The research question was aimed at identifying current use and barriers of controlling in manufacturing enterprises in relation to the understanding of its essence and impact of performance through a questionnaire survey and structured interviews with managers from 2021 to 2022. A population of 2,504 enterprises was addressed by means of stratified sampling. The chi-square goodness-of-fit test was used to test how well the characteristics of the research sample fit the final population. A total of 352 manufacturing enterprises formed the resulting sample representative – enterprise size and type of industry designated according to the European standard industry classification system. Methods of contingency analysis and interval estimates of the population proportion were used to test the stated hypotheses. The testing confirmed a dependence between the practical use of a broader scale of controlling tools and the performance of enterprises measured by the return on sales (ROS) indicator, as well as the difference in the perception of barriers to the implementation of controlling depending on the size of enterprises. Controlling with the assistance of software support of the management information system, with a detailed implementation process and precisely defined competencies of employees and controllable KPI, creates the potential to increase the complexity of management and performance of enterprises as well as the elimination of potential risks.
Controlling tools in family and non-family businesses: a case study of woodworking and furniture industry
(Institute of Economic Research : Olsztyn, 2024) Sedliačiková, Mariana; Poláková, Natália; Musa, Hussam; Schmidtová, Jarmila
Research background: Many studies point to the fact that the use of controlling in family businesses differs from that in non-family businesses and depends on factors that cannot be observed in non-family businesses. The research into the application of controlling tools in family and non-family businesses operating in the woodworking and furniture industry in Slovakia as a unique interconnection of the issues of family businesses, controlling and the Slovak woodworking and furniture industry has not been so far carried out. Purpose of the article: The aim of the paper is to identify significant differences in the application of tools of individual controlling subsystems between family and non-family businesses operating in the woodworking and furniture industry in Slovakia on the basis of a comprehensive mapping of the utilization of controlling tools in the businesses in question. Methods: The mapping of the issue was carried out by questionnaire-based method. In total, seven hypotheses were formulated. The validity of the assumed hypotheses was verified by two sample z-test. To generalize the obtained results to the entire basic set, verification of the minimum sample size was carried out. The representativeness of the sample was verified by the Pearson's Chi-square test of goodness-of-fit. Findings & value added: Based on the findings, it can be concluded that there are indeed significant differences in the use of controlling tools between family and non-family businesses operating in the industries in question. The results have showed the existence of significant differences in the use of tools of all examined controlling subsystems. It can be concluded that the application of controlling tools in the family businesses is significantly different from that in the non-family businesses. It can also be observed that family businesses of the industries in question tend to use controlling in an insufficient way and in general to a lesser extent compared to non-family businesses. The main benefit of the paper is the identification of the use of controlling tools in Slovak family businesses operating in the woodworking and furniture industry compared to non-family businesses. This knowledge can be valuable for practitioners and researchers in the field. The contribution also refers to the future direction of the development of the Slovak woodworking and furniture family businesses.
Commonalities of standards certification and research and development as enablers of firms' sustainable innovation and technological progress
(Elsevier Spain : Barcelona, 2024) Huňady, Ján; Chyláková, Veronika
Adoption of international standards and investment in research and development (R&D), can be seen as two possible paths to support enterprises’ sustainable innovation and technological progress. This study argues that some aspects of R&D investment and certification to international standards are connected by identifying common factors that influence standards certification and business investment in R&D and examining the potential associations between the two. First, we examine the relationship between standards certification and R&D investments in European firms and identify enterprise characteristics that potentially affect each of the two concerns, focusing on differences and similarities. The analysis uses data from the World Bank Enterprise Surveys collected in 2018 and 2019 in selected European countries. We analyse the share and characteristics of firms that applied international standards and R&D expenditures. The probit regression results reveal a positive correlation between R&D expenditures and certification. Other factors affecting the probability of certification include size, export focus and industry. Bivariate probit regression allows us to identify common factors affecting both R&D expenditures and certification, showing significant variations between different forms of entrepreneurship. Subsidiaries of larger companies have a greater chance of being certified and investing in R&D. In contrast, sole proprietorships are significantly less active in both cases. Mentioned factors affects firms’ capabilities to develop sustainable innovation and adopt new sustainable technologies.
ESG scoring and financial performance in micro and small enterprises
(Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici, 2024) Krištofík, Peter; Kanderová, Mária; Herc, Šimon
This paper investigates the influence of Environmental, Social, and Governance (ESG) principles on corporate financial management within micro- and small enterprises. The primary objective is to assess the impact of ESG integration on the financial performance of these firms. The study commences with a comprehensive review of ESG reporting, underscoring its significance in evaluating corporate performance and ensuring long-term sustainability. A mixed-method approach, incorporating both quantitative and qualitative analyses, is employed to examine data from 200 Slovak companies across various industries. The study explores the correlation between ESG assessments and financial metrics, including Return on Assets (ROA) and Return on Sales (ROS). The results indicate an ambiguous relationship between ESG scores and financial performance, implying that while ESG adoption is vital for sustainability, its short-term financial advantages may be limited. Additionally, the paper addresses the challenges encountered by Slovak enterprises in ESG reporting, such as insufficient awareness and the perceived financial burden of compliance. Recommendations include broadening the dataset and extending the temporal scope of the analysis for more robust insights. The paper also advocates for heightened awareness of ESG principles through educational programs and the enforcement of EU regulations on ESG reporting. These findings aim to contribute both to academic discourse and the practical application of ESG principles, thereby fostering sustainable business practices in Slovakia.
Is there a connection between ESG scores and a company’s profitability? Empirical evidence on selected Stoxx Europe 600 firms
(Business Perspectives : Sumy, 2024) Musa, Hussam; Krištofík, Peter; Lysenko, Yaroslav; Medzihorský, Juraj
This study scrutinizes the potential correlation between Environmental, Social, and Governance (ESG) scores and the profitability of firms listed in the selected STOXX Europe 600 index. Utilizing panel regression analysis, the study examines data from 385 non-financial companies over the period 2017 to 2021, correlating CSRHub's ESG scores and selected financial variables with corporate profitability measured by ROA. The investigation reveals that, overall, ESG scores do not have a significant impact on profitability, except for the ESG-community sub-score, which shows a slight negative influence. Thus, this paper partially supports studies that show a negative correlation between ESG and profitability, even though such results are in the minority in the literature. The overall results suggest that while ESG scores may reflect a company's ethical stance, they are not a predominant factor influencing its profitability. However, this is not the case for leverage, as the importance of capital structure for profitability is confirmed.
Organizačné ukotvenie športu vo svete ako nástroja na podporu zdravého spôsobu života obyvateľstva
(Vysoká škola aplikované psychologie : Praha, 2024) Kučera, Jozef; Fisterová, Alica
The support of sports and sports activities of the population forms the basis of public policy in the field of sports of the European Union. As such, entrepreneurship and entrepreneurial activity represent the absolute basis not only of modern economies, but also of economic sciences, while entrepreneurship in the sports sector has, in addition to a non-negligible macroeconomic impact, many other social benefits in the form of positive externalities of the sport itself. The aim of the article was to identify and quantify the impact of the total volume of public funds invested in sports and the impact of the organizational setup of sports on the sports activity of the population of the European Union countries. On the basis of the performed regression analysis and the available empirical secondary data, it was demonstrated that the volume of public funds invested in sports and the organizational setup of sports at individual levels of the state establishment (and the related allocation of public funds at individual levels of the state establishment) have no effect on the sports activity of the country's population.
Dynamics of electronic word-of-mouth: Insights from destination management organizations
(ASERS Publishing : Craiova, 2024) Medeková, Kristína; Pompurová, Kristína
This study investigates destination management organizations' (DMOs) perceptions and engagement with electronic word-of-mouth (eWOM) in tourism, aiming to understand its impact on destination management and tourist decision-making. This study adopts a mixed-methods approach, combining qualitative interviews with 46 Slovak and Czech DMOs and quantitative content analysis of eWOM about destinations on popular eWOM platforms - destination websites, Google Maps, and Facebook. The integration of in-depth thematic insights and extensive eWOM data analysis offers a comprehensive understanding of DMO strategies and their effectiveness in eWOM management. While DMO representatives acknowledge the importance of eWOM and claim to actively monitor and respond to it, the content analysis of eWOM reveals a low engagement in terms of the number of reviews and narrative feedback, particularly on destination websites and Google Maps. DMOs appear more active on Facebook, where they engage visitors through contests and respond to reviews and comments, aligning with the interview findings regarding their efforts to manage and respond to eWOM. The discrepancy between the perceived importance of eWOM by DMOs and the actual engagement levels on platforms like Google Maps and destination websites suggests a potential area for improvement in encouraging more narrative feedback and reviews to better manage destination image and visitor experiences. This research contributes to the understanding of eWOM from the supply side by focusing on DMOs' strategies and responses to online tourist feedback, an area previously underexplored in eWOM research within the context of tourism management.
Gendered division of housework in Slovak couples: Life course and other factors
(Springer Science+Business Media : New York, 2024) Boďa, Martin; Považanová, Mariana; Nedelová, Gabriela; Vallušová, Anna
The paper examines factors that explain the allocation of time and the gendered division of routine, non-routine and care activities in Slovak households. It departs from the extant literature in three notable respects. First, the division of household labor between partners is studied for Slovakia, a former Socialist country with a specific family and societal context, where female labor force participation evolved differently from Western market economies. Second, in conjunction with the established theories of gendering housework (the time availability, relative resources and gender ideology hypotheses), the explanation takes a life course perspective that breaks households down into five life stages by the presence and age of children. Third, the methodology considers simultaneity in the time spent on different tasks and in its division between the genders by adopting a model of seemingly unrelated regression equations. Slovak males are found to spend on average more time in paid employment and devote far fewer hours to unpaid routine housework than females do. Life cycle stages are found to be a reliable predictor especially for hours spent and the gendered division of care work. Life stages are manifested mainly in time use of women, whereas men adjust their time use only when their assistance is needed with children. Time allocation and the gendered division of routine and non-routine chores are primarily explained by income-based and education-based relative resources, whilst patterns of care work are in line with the life course rather than explained by time availability.
Telemedicine in the tertiary liver unit: A feasibility study
(Termedia Publishing House : Poznań, 2024) Havaj, Daniel Jan; Adamcová - Selčanová, Svetlana; Mesíková, Klaudia; Vnenčáková, Janka; Žilinčanová, Daniela; Kubánek, Natália; Šulejová, Karolína; Mesárošová, Zuzana; Šváč, Juraj; Lapuník, Radovan; Ďurajová, Viktória; Skladaný, Ľubomír
Aim of the study: Chronic liver disease is a global cause of morbidity and mortality. Slovakia has a high prevalence but an inadequate hepatology network. The COVID-19 pandemic catalysed telemedicine (TM) as a potential solution, which we aimed to investigate. Material and methods: We conducted a retrospective cohort study to evaluate the feasibility and benefits of TM for liver cirrhosis and posttransplant patients, consisting of two phases, TM1 and TM2. The main outcomes were 1) cumulative endpoint of feasibility, uptake/acceptance, adherence (TM1), and fidelity (TM1, TM2), 2) the po- tential to reduce the length of hospital stay, avert unnecessary hospital admissions, and expedite the search/recall process in case of serious signals mediated by TM. Although not analysed in this study, we have recorded variables necessary for investigating associations of TM use with clinical outcomes and healthcare expenditure. Results: The study included 95 patients. The adherence documented by the termination of monitoring at the designated time was higher in TM2 (81.7% vs. 58.3%). The proportion of patients terminated due to death or the physician’s decision decreased (16.9% vs. 29.2%) and was based on their discretion, unrelated to any health complications (1.4% vs. 12.5%). The clinical impact was reflected in the hospitalization rate, particularly shortened hospitalization in 11.3%, averted/prevented hospital admissions in 14.1%, and accelerated rehospitalization in 11.3% in the subsequent phase with alert-based interventions. Conclusions: This study showed that adherence to TM was high and integrating TM helps to reduce hospitalization rates. Despite the identified limitations, TM has the potential to improve the quality and substantially reduce the cost of care.
Investigating the relationship between the World Giving Index and the donations in Lions Clubs International Foundation
(UNIVERSITAS-Győr Nonprofit, 2024) Murray Svidroňová, Mária; Kaščáková, Alena; Krátky, Bohumír
There is much research on how to improve the provision of local public services without having to increase municipal public spending. Latest trends stress out the role of citizens and non-governmental organizations (NGOs) that can provide various public services using private funding (donations) and volunteers. This paper analyses the relationship between the World Giving Index and donation in a selected NGO, the Lions Clubs International Foundation (LCIF). We investigate whether financial donations made to international humanitarian LCIF in different countries around the world influence the World Giving Index. Main methods used are panel regression and correlation analysis on the sample of 97 countries and 116,033 donors. The results suggest that donations made to LCIF have a positive impact on the World Giving Index. We support our findings with extended theory of planned behaviour model for Slovakia based on a questionnaire with 150 respondents.
The economics of deep and machine learning-based algorithms for COVID-19 prediction, detection, and diagnosis shaping the organizational management of hospitals
(Institute of Economic Research : Olsztyn, 2024) Lăzăroiu, George; Gedeon, Tom; Rogalska, Elżbieta; Andronie, Mihai; Frajtová-Michalíková, Katarína; Musová, Zdenka; Iatagan, Mariana; Uță, Cristian; Michalková, Lucia; Kováčová, Mária; Ștefănescu, Roxana; Hurloiu, Iulian; Zábojník, Stanislav; Štefko, Róbert; Dijmărescu, Adrian; Dijmărescu, Irina; Geamănu, Marinela
Research background: Deep and machine learning-based algorithms can assist in COVID-19 image-based medical diagnosis and symptom tracing, optimize intensive care unit admission, and use clinical data to determine patient prioritization and mortality risk, being pivotal in qualitative care provision, reducing medical errors, and increasing patient survival rates, thus diminishing the massive healthcare system burden in relation to severe COVID-19 inpatient stay duration, while increasing operational costs throughout the organizational management of hospitals. Data-driven financial and scenario-based contingency planning, predictive modelling tools, and risk pooling mechanisms should be deployed for additional medical equipment and unforeseen healthcare demand expenses. Purpose of the article: We show that deep and machine learning-based and clinical decision making systems can optimize patient survival likelihood and treatment outcomes with regard to susceptible, infected, and recovered individuals, performing accurate analyses by data modeling based on vital and clinical signs, surveillance data, and infection-related biomarkers, and furthering hospital facility optimization in terms of intensive care unit bed allocation. Methods: The review software systems employed for article screening and quality evaluation were: AMSTAR, AXIS, DistillerSR, Eppi-Reviewer, MMAT, PICO Portal, Rayyan, ROBIS, and SRDR. Findings & value added: Deep and machine learning-based clinical decision support tools can forecast COVID-19 spread, confirmed cases, and infection and mortality rates for data-driven appropriate treatment and resource allocations in effective therapeutic and diagnosis protocol development, by determining suitable measures and regulations and by using symptoms and comorbidities, vital signs, clinical and laboratory data and medical records across intensive care units, impacting the healthcare financing infrastructure. As a result of heightened use of personal protective equipment, hospital pharmacy and medication, outpatient treatment, and medical supplies, revenue loss and financial vulnerability occur, also due to expenses related to hiring additional staff and to critical resource expenditures. Hospital costs for COVID-19 medical care, screening, treatment capacity expansion, and personal protective equipment can lead to further financial losses while affecting COVID-19 frontline hospital workers and patients.
Spotrebitelia v prostredí zeleného marketingu a greenwashingu
(Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici, 2024) Seberíni, Andrea; Izáková, Katarína; Hronec, Martin
A significant problem that is emerging in the discursive practices of green marketing is the rise of greenwashing; companies providing irrelevant, overstated or false information about a product’s sustainable attributes. This raises a number of issues that have not yet been rigorously investigated. This study uses focus group discussions to provide one of the first assessments of the impact of greenwashing on consumers. Three semi-structured focus group interviews 14 participants aged 20-45 using reflective thematic analysis. The aim of the study is to gain first insights into how consumers perceive different green marketing strategies. Findings from the focus group discussions suggest that message source, green brands, brand perception and brand familiarity have a strong influence on perceived message credibility. The impact of disclosure of greenwashing strategies on purchase behaviour is influenced by several factors, but even in cases where it does not directly lead to a change in purchase behaviour, consumers believed that greenwashing information was important to their overall decision-making process. The observed deterioration in consumer trust in product brands in response to greenwashing undermines the potential of green marketing and contributes to reputational damage for manufacturers. More importantly from a practical perspective, this study shows evidence of the impact of greenwashing on credibility and opens ways for further research.
Trade-offs and synergie effects of regulating ecosystem services along an climatic gradient in Slovakia
(Scientific Research Publishing : Wuhan, 2024) Makovníková, Jarmila; Kološta, Stanislav; Pálka, Boris
This study aims to assess the synergies and trade-offs of regulating ecosystem services. Ecosystem services are non-linearly interconnected and changes in one service can positively or negatively affect another. We evaluated ecosystem services based on biophysical indicators using an expert scoring system that determines the corresponding soil functions and is part of the existing databases available in Slovakia. This methodological combination enabled us to provide unique mapping and assessment of ecosystem services within Slovakia. Correlation analysis between individual regulating ecosystem services and climate regions, slope, texture, and altitude confirm the statistically significant influence of climate and slope in all agricultural land, arable land, and grassland ecosystems. Statistically significant synergistic effects were established between the regulation of the water regime and the regulation of soil erosion within each climate region, apart from the very warm climate region. Only in a very warm climate region was potential of regulating ecosystem services mutually beneficial for soil erosion control and soil cleaning potential (immobilization of inorganic pollutants).
Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv
(Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici, 2024) Flaška, Filip; Kološta, Stanislav
The fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances. The article aims to evaluate and concentrate knowledge in the field of fiscal and tax capacity of local governments and methods of their measurement. This includes a theoretical synthesis of knowledge based on experiences and approaches in the framework of fiscal and tax capacity from different countries. The synthesis of scientific studies showed that differences in the revenue generation of municipalities are related to their fiscal and tax capacity. The diversity of tax bases and the different tax efforts of local governments with established tax powers within the applied tax policies bring about differences in revenue generation and differences in the structure of the revenue base of local governments, which also affects the quality of life of residents. In Europe, there is a clear dominance of the Scandinavian countries in terms of the weight of local government finances on public finances.
Ukazovatele daňovej a regulačnej konkurencieschopnosti: Aké daňové zaťaženie a vyvolané náklady znášajú podniky v krajinách EÚ?
(Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici, 2024) Huňady, Ján; Demeová, Eleonóra
The tax burden and induced costs of regulation may affect the competitiveness of the economy and, in the context of current digital transformation trends, determine the ability of businesses to compete in terms of digital readiness. Regulatory competitiveness is very closely linked to the quality and performance of country's public institutions. This paper examines the tax and regulatory burden on businesses in EU countries and assesses the tax and regulatory competitiveness of the business environment in these countries. The research is mainly based on an empirical analysis of secondary data. On the basis of selected indicators of the tax and regulatory burden on businesses obtained from the World Bank's database (Doing Business), we examine the situation in EU countries. We use the method of a hierarchical and nonhierarchical cluster analysis to categorize countries into relatively homogeneous groups. According to our results, Slovakia has a similar level of tax and regulatory competitiveness as the Czech Republic and Portugal. Furthermore, we evaluate Slovakia's strengths and weaknesses in international comparison. The results show, among other things, that the financial costs of administrative tasks required due to business regulations are relatively low in Slovakia. On the other hand, the time to complete administrative tasks is long and the tax burden on businesses is relatively high in Slovakia.

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