Entrepreneurship of Cities through Business Companies in the Slovak Republic

Local self-governments in Slovakia have on their disposal several ways of performing entrepreneurial activities. In general municipal entrepreneurship leads to the appreciation of municipal assets and generation of additional own budget revenues. The aim of the paper was to identify and analyse commercial enterprises, through which local self-governments conduct entrepreneurial activities. Within the research, we focused on the enterprises with the property share of municipalities, which have the status of the town. The following factors were taken into account when analysing the municipal enterprises: number of enterprises, their distribution in regions, legal form, economic activity and their economic results. Research results point to the fact that Slovak municipalities have long-term experience in performing of entrepreneurial activities using the municipal enterprises. They are mostly enterprises with 100 percent ownership of towns, and in terms of legal form, they are mostly limited liability companies. As for the economic activities, these enterprises are active in the fields corresponding with the municipal competences. An important positive effect of the entrepreneurial activities of the local self-governments is the increase in the value of assets.

The criminal liability of corporate entity has brought in a lot of questions and tasks whereby the individual problem area is still current and it is necessary to deal with it. The article is focused on recodification of Criminal Code in Slovak Republic, particularly on the criminal liability of corporate entity and on the proposal of code to establish the criminal liability of corporate entity. Furthermore, the author of the article deals with analyse of legal form of criminal liability of corporate entity from the international and domestic aspect. The author has compared the empirical data concerning economic criminal activity registered in Slovak and Czech Republic with the general criminality whereby it is essential to warn of an increase of the criminal activity in Slovak and Czech Republic in comparison with previous years. De Je ferenda, Slovak Republic should establish the criminal liability of corporate entity according to interactional responsibility and trend of the continental legal form.

A municipality’s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the revenues that the local self-government receives from various sources. The aim of the paper is to characterize and to compare the mechanism of creating revenues of the local self-government in the Slovak and Czech Republic and, at the same time, to analyze the relationships between individual groups of local revenues in the time period 2009–2018. We analyzed the basic groups of municipal revenues: total revenues, current revenues, and capital revenues. For the analysis, we used selected mathematical–statistical methods (trend lines, correlation coefficient). Although both countries were part of one country, both have a dual model of public administration and have undergone fiscal decentralization; the structure and sources of local self-government revenues are different. However, a common attribute is the dependence of local self-government on state revenues. Tax revenues are the most important part of current budget revenues. Despite fiscal decentralization, local budget revenues are dependent on the state. In the Slovak Republic, share taxes from the state represent 74% of the total tax revenues of municipalities, and in the Czech Republic, 85% of the total tax revenues of municipalities.

The results of a survey of local government officials from the Slovak and Czech Republics taken in December of 2005 are presented and analysed. Attitudes about and perspectives on intergovernmental fiscal relations in the two republics are probed. Differences and similarities in Czech and Slovak views are established regarding some of the perceptions of local autonomy and the sufficiency of available funds; whether or not public services are supplied by the appropriate levels of government; the potential benefits of adopting a serious rather than a nominal property tax; and the flexibility of local budget planning in Czech and Slovak cities and towns.

The existing organizational and legal forms, forms of ownership and the main types of economic activity of such subjects of economic relations in the transport sector as airports have been analysed. The airport infrastructure management in accordance with the Air Code of the Russian Federation is imposed on the operator (air operator), which is a specific legal entity. It can be of various organizational and legal form and form of ownership and also is able to carry out various types of economic activity. Airports of federal significance in the Central and North-West Federal districts have been examined in the article.. Among the legal entities under study can be distinguished such organizational and legal forms as: budgetary institution, state-owned enterprise, business companies (public, non-public joint-stock companies and limited liability companies) of the following forms of ownership: private, mixed and state (federal and owned by the constituent entities of the Russian Federation). The most common among organizational and legal entities are business entities in the form of a non-public joint-stock company and limited liability company. Among the forms of ownership, the most common form is the ownership of the Russian regions. Among forms of ownership, the most common form is the ownership of the constituent entities of the Russian Federation. A significant part is accounted for by business entities with 100 % of their participation.

Despite the fiscal decentralization, local self-governments in Slovak and Czech Republic are dependent on state budget revenues and are therefore very sensitive and responsive to any changes at the national level. The financial crisis, as well as the COVID-19 pandemic, have significantly affected the financial management of local self-governments. Most articles deal with the impact of crises on the current budget of municipalities. The aim of the paper is to analyze capital expenditures in two crisis periods - the global financial crisis and the COVID-19 pandemic at the level of local self-governments in Slovak and Czech Republic. From the point of view of the financial crisis, we analyze time period 2007-2012 and from the point of view of the COVID-19 pandemic, we analyze the period 2017-2020. As a base we used the data from the evaluation of the results of budget management of municipalities in Slovak Republic and data from Slovak and Czech Statistical Office. The analysis showed that the financial crisis did not have a significant impact on municipal capital expenditures, but the COVID-19 pandemic caused them to decline. In terms of structure, the biggest share was accounted for by capital expenditures associated with investment purchases (Slovak Republic on average 94%, Czech Republic 88%).

In the first part of the paper the aim is to provide the reader with a theoretical insight into models of government structure at the local level and provide evidence from European countries that underwent reforms during the second half of the 20th century. In the Slovak Republic (Slovakia) the renewal of local self-government in 1990 brought changes to the administrative boundary map with more than 200 municipalities reestablished bringing the current number to 2,929 local administrative units. This has resulted in some discussion regarding a reduction in the number of local government units in this country. The second part of the paper is focused on Košice; the second largest city in Slovakia with 234,000 in­habitants. The city is organised at two administrative levels; one covering the whole city, the other covering 22 wards. When compared to cities of a similar size, Košice has been criticised for its high number of city wards and councillors, with the concomitant financial inefficiency it can bring. There has been an ongoing debate on reducing their number since 2010. The paper reports on the search for an admin­istrative structure that would best tailor to the citizens' needs and provide effective management in Košice. It uses traditional methods of qualitative research (historical method, content analysis and syn­thesis) accompanied by statistical data organised in tables and figures.

Purpose: The aim of the article is to identify the factors influencing the choice of measurement and valuation of biological assets of two selected voivodships in Poland. Design/Methodology/Approach: To achieve this goal, a survey was carried out in the Dolnośląskie and Wielkopolskie voivodships in the period from January 2018 to January 2020. The survey consisted of the following parts: part I - record and short description of agricultural production (10 questions), part II - identification of macroeconomic factors influencing the valuation of biological assets (2 questions), part III - assessment of available methods of biological assets valuation (14 questions). As a result of the survey, the next number of responses was obtained: 100 questionnaires from Lower Silesia voivodeship, 100 questionnaires from Wielkopolska voivodeship. Findings: The most important macroeconomic factors include, fuel and electricity prices, weather factors. These factors were significant regardless of the organizational and legal form or the generated revenues. On the other hand, the microeconomic factors that have the greatest impact on the choice of the method of measurement and valuation of biological assets include the financial result in companies keeping accounting records in the form of full accounting, the risk of agricultural activity in any organizational and legal form, as well as any other type of economic records. Practical Implications: The article identifies factors influencing the choice of methods for the valuation of biological assets in farms run in Poland in two selected voivodeships. These studies form the basis for further research related to the development of a method for the valuation of biological assets. Originality/Value: The results of the survey and theoretical considerations contained in the article complement the existing research in accounting, including agricultural accounting.

BackgroundThe socioeconomic and ethnic composition of urban neighbourhoods may affect mortality, but evidence on Central European cities is lacking. The aim of this study was to assess the associations between socioeconomic and ethnic neighbourhood indicators and the mortality of individuals aged 20–64 years old in the two biggest cities of the Slovak Republic.MethodsWe obtained data on the characteristics of neighbourhoods and districts (educational level, unemployment, income and share of Roma) and on individual mortality of residents aged 20–64 years old, for the two largest cities in the Slovak Republic (Bratislava and Kosice) in the period 2003–2005. We performed multilevel Poisson regression analyses adjusted for age and gender on the individual (mortality), neighbourhood (education level and share of Roma in population) and district levels (unemployment and income).ResultsThe proportions of Roma and of low-educated residents were associated with mortality at the neighbourhood level in both cities. Mutually adjusted, only the association with the proportion of Roma remained in the model (risk ratio 1.02; 95 % confidence interval 1.01–1.04). The area indicators – high education, income and unemployment – were not associated with mortality.ConclusionThe proportion of Roma is associated with early mortality in the two biggest cities in the Slovak Republic.

ABSTRACTFinancial management in agricultural enterprises is affected by a range of factors that are not present in other sectors. One of the factors that affect the performance of enterprises is the legal or organizational form of the business. In Slovakia, the specific structure of farms is different from that of almost any other member state of the European Union. The aim of this paper is to evaluate the disparities in the financial performance of agricultural enterprises according to the legal form. We analysed and compared two groups of agricultural entities, agricultural cooperatives and business companies, for the period from 2005 to 2014. Based on an analysis of the differences using mathematical and statistical methods, we can conclude that the legal forms are distinguished in all monitored parameters and our hypothesis on the differences in economic performance of agricultural entities according to legal form was confirmed.

The basis of neoclassical theory of fiscal policy is the significant rationality of economic subjects. Rationality results from the ability of these entities to optimize their decisions within a long time horizon, taking into account the activities of other entities, for example Government. An important economic entity is also municipalities and cities as representatives of local self-government. In most countries, fiscal decentralization has taken place in relation to local self-government which aim was reducing the local government's dependence on the state's financial management. Nevertheless, the state's incomes are still identifying as an important part of local budgets. The objective of the contribution is to evaluate the tax incomes of municipalities on the basis of selected indicators in the conditions of the Slovak Republic and the Czech Republic in the period 2009 - 2016. The basis for the analysis was cumulative data from municipalities in the Slovak Republic (2 890 municipalities) and cumulative data from municipalities in the Czech Republic (6 271 municipalities) processed in MS Excel. The analysis showed that incomes from tax of personal income represent on average over the analysed period 70% on tax incomes for municipalities in the Slovak Republic and 22% on tax incomes of municipalities in the Czech Republic. Within the structure of the current incomes of municipalities in the Slovak and Czech Republic, tax incomes represent an important component. At the level of municipalities in the Slovak Republic tax incomes represent on average over the analysed period 53% on total current incomes of municipalities and in municipalities in the Czech Republic tax incomes represent 52% on total current incomes of municipalities. Within the analysed period, we register a faster increase of the total current incomes in the municipalities in the Slovak Republic in comparison with the municipalities of the Czech Republic.

The problem of driver’s business in road freight transport is regulated by several regulations in the Slovak legal order. An entrepreneur in the field of transport can use any of the legal forms offered by Slovak legislation. The transporter most often chooses between a business in the form of a trade or in the form of a limited liability company. In choosing the legal form, one specific aspect of freight transport must be taken into account in addition to the normal factors applicable to these legal forms, irrespective of the subject of business. During operation of a transport company, high-value goods are often transported, which entails considerable risks. In this article we will deal with the legal aspect of road freight transport, either in the form of a company, self-employed person or employee, as well as its legal impact on the performance of the road freight driver. We will focus only on the most appropriate form of company in this area, which is a limited liability company. We identify the current legal situation in the Slovak Republic and the possibilities of detours the law in the field of road freight transport.

The article provides a conceptual framework for the importance of ethical workplaces in the sphere of public administration. The main aim of this paper is to identify the attributes of ethical workplaces, which are included in codes of ethics adopted by the selected group of local self-government units in the Slovak Republic. The integral part of the article is devoted to the analysis of ethical norms for public officials in the Slovakian cities. The main finding of this paper is that attributes of ethical workplaces are: mutual rights and duties, reporting of misconduct, ethical virtues and ethical leadership. However, the key benefit of the identified attributes of ethical workplaces might be a comprehensive view, which from the conceptual and inspirational point of view deals with current situations in local self-government in the Slovakia. Various limits and perspectives of the indentified attributes are discussed in the final part of the article.

The article deals with the problem of independence / dependence of local self-government of the Slovak Republic in the context of financial reform and budget decentralization. Financial reform and budget decentralization, as reform ideologues in Slovakia, have been defined as an opportunity to ensure the independence of local self-government. In general, administrative reform in the Slovak Republic can be divided into three stages. At the first stage (1990-1993) the basic level of self-government - communities (municipalities) was determined and the division into state administration and local self-government was carried out. There was a separation from the Soviet model of public administration, local self-government was given the powers defined by law. However, in financial terms, most communities remain dependent on central budget resources. At the second stage of reforms (1993-1998) a dual system began to emerge - when local self-government and public administration coexisted. In general, such a system allowed the state to have a major influence on local government decision-making and to redistribute community resources manually. The third stage of reforms (1998-2005) is characterized by extreme reforms. The powers of public administration and local self-government were clearly shared. In the process of deconcentration of power, most of the powers were gradually transferred from state government to local government. Local self-government remained at two levels: community (municipality) - base level and territories – higher, land level. At the same time, public administration was maintained at the sub-level – the district (okres), average between communities and territories. An important problem of financial reform and budgetary decentralization was ensuring the independence of local budgets. As a result of the reform, a tax was defined - a personal income tax, which was distributed in some proportion between the community budget, the territory budget and the central budget. An exclusive list of taxes that could be charged on the benefit of communities and provinces was determined. Therefore, they received guaranteed sources of budget revenue. We have analyzed the effectiveness of budgetary decentralization on two criteria: the guaranteed budget revenues and the level of financial independence / dependence of local government budgets. In Slovakia, local government has guaranteed sources of revenue. It is both the right to charge one's own taxes and the distribution of the personal income tax. This system has been stable since 2005 and has not changed. However, the analysis of revenue receipts showed that the budgets of the region are very dependent on resources from the central budget. That is, they do not have enough revenue receipts from the sources defined by law. Community budgets show greater independence by having more tools to pump up their budgets.

Sustainability is a particularly crucial factor in policy formulation and analysis, including in the EU’s common agricultural policy. The common agricultural policy, through a subsidy policy, has caused a significant proportion of public funding to flow to agricultural subsidies, so it is appropriate to focus on the effect of these subsidies in the context of the sustainable development of EU agriculture. The impact of agricultural subsidies on business performance is of interest to policy makers. In agrarian practice, insufficient attention is paid to the legal form of agricultural performance, so our economic analysis focused on this area of research. The aim of the paper was to evaluate the effect of financial support in the form of subsidies resulting from the EU’s common agricultural policy and to verify its connection with the performance of agricultural enterprises in terms of the legal form in the context of sustainable development of the agricultural sector in Slovakia. No statistically significant linear correlation was found between farms’ performance results and the volume of subsidies per hectare of agricultural land for each legal form throughout the reporting period. In each analyzed year, business companies achieved a better overall assessment than agricultural cooperatives based on monitored parameters.