The concept of the sharing economy in accommodation business, an explosively growing business model, influences housing and hotel markets worldwide. The aim of this paper is to investigate the size of the AirBnB sector in Prague, to identify a potential disruption of the accommodation market and the potential scale of tax evasion of the AirBnB users, to state the need for additional regulation in this field. The research data were collected using the method of webscrapping from AirBnb website, then validated using the AirDNA database (18 586 units, 1 048 585 records, April 2016 to March 2017). The tax evasion was measured through authors' own model. The main results are as follows: through the offer of accommodation via AirBnB platform in Prague is extensive and compatible with the capacity of Prague hotels; the average occupancy rate in Prague is highly above the values of 14 largest European cities; 80% of the real estate units offered through the AirBnB platform do not represent the case of the usual sharing economy, but are a subject to taxes. The data on Prague substantially outstrips the European average, thus indicating to a potentially significant misuse of the AirBnB platform and a low-scale associated potential tax evasion. Czech legislation is well prepared for sharing economy. 7.4% of the AirBnB users control 39.56% of all accommodation options offered via this platform in Prague.

Abstract. Governments of OECD countries are under pressure to improve public sector performance and at the same time to reduce the government expenditure. In the process of improvement of public sector performance it is necessary ensure the efficiency in the provision of education, at the same time, the countries are required to provide their educational services by minimizing the amount of public money directed to them. This prompted us to implement the comparative study to assess the efficiency of government expenditure on secondary education in European countries in 2015. First we analyze the government expenditure based on the data published by International Monetary Fund (IMF). Second, we analyze the quality of education through the PISA indicators published by OECD. Then we apply the Data Envelopment Analysis (DEA) to assess the relative efficiency of government expenditure on secondary education using output-oriented model under the assumption of variable return to scale. Based on the results could it be said that average efficiency was 0.955 which suggests that the efficiency in evaluated countries was relatively high.

Research background: Because of enabling a greater amount of money circulation and addressing the needs of individuals in specific regions, local and digital currencies have become more important for local economic and sustainable development, especially in last decade. However, their awareness by potential users have become one of major constraints to their extensive usage. In this regard, discount have been used to increase the awareness of individuals.  Purpose of the article: As discount is used as an effective promotional tool. This study pays regard to this indicator and aims to investigate whether the  discount rate is positively associated with local and digital currency awareness of potential users. Moreover, this research also includes job positions and age of the respondents into the analyses due to potential existence of differences in the awareness of people regarding their characteristics. Methods: The research employs a questionnaire survey and acquires data from 407 workers of a local business in Cieszyn Silesia region of the Czech Republic. The researchers run Binary Logistic Regression analyses in IBM SPSS Software to examine the relationship between these specified variables. Findings & Value added: The research substantiates the fact that potential users who demand more discount rates are more likely to be aware of local and digital currencies. Moreover, potential users who work in lower job positions and demand more discounts are more acquainted with these currencies. Although the existence of a relationship between age and local currency awareness is not proved, older people who demand discounts with higher percentages are more informed about digital currencies than younger individuals. Higher elasticity in discount demand, mutual interactions and relations, such as social media and internet usage of potential users, might be the reasons of these results. This study makes significant contributions to the literature by confirming the significance of individuals’ ages and occupational statuses in the awareness of local and digital currencies and the positive relationship between their discount propensity and awareness.

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The aim of the paper is to assess the impact of the length of entrepreneurship on the perception of the most important business risks in Slovakia and the Visegrad Group of Countries (V4 countries). The empirical research was conducted in 2019-2020. It was focused on assessing the state of enterprise risk management (ERM) application. The research file contained 422 online questionnaires completed by owners and managers of enterprises (OMEs). The results of this case study were compared with the results of similar studies performed in the V4 countries in 2017-2018. In total, 1,781 OMEs participated in the surveys mentioned. The following statistical methods were used to assess the data: ANOVA, Bartlett’s test, Agostini test, good fit test, and Grubbs test. The overall results of the empirical research highlight the significance and importance of the assessment of business risks in the V4 countries. The results in Slovakia in 2019-2020 and the research results in the V4 countries in 2017-2018 show that OMEs still consider market and economic risks to be most important in their business. Market and economic risks are related to sources that exert the most negative influence on enterprise success. The results are valuable for entrepreneurs, enterprise managers and institutions that provide comprehensive entrepreneurship support in the V4 countries. The overall results are significant at the regional, national, and international levels of the V4 countries and have the ability to strengthen the competitiveness of entrepreneurs within the EU common market.

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Research background: The differences in the legal structures, tax rates, and cultural-linguistic issues of various countries have always been a significant concern for SMEs in their exporting activities and internationalization processes. However, since firm-level characteristics might provide some advantages or disadvantages in their operations, their perceptions of export impediments might vary across size, age, and sector groups. Purpose of the article: This paper investigates the perceptions of export impediments by 408 larger-smaller, older-younger, and manufacturing-nonmanufacturing Czech, Slovakian and Hungarian SMEs in a country-based perspective. Methods: The researchers use the random sampling method to create research samples and employ an internet-mediated questionnaire to collect the research data. The researchers use both Independent Sample T-test and ANOVA analyses to find differences between size, age, and sector groups. Findings & value added: While the differences exist between the perceptions of Slovakian larger-smaller and manufacturing-nonmanufacturing SMEs regarding cultural differences, the perceptions of legal and tax-related export impediments by SMEs do not differ depending on their age, size, and sector. This paper contributes to the literature by confirming various perceptions of SMEs in different countries and different characteristics regarding export obstacles and providing an entity-specific and international scope that policymakers and SMEs can benefit from. Awareness of the policymakers regarding the results of this paper that includes differences and similarities in SMEs? perceptions of export barriers might make them have close interactions with SMEs to reduce SMEs? concerns regarding their export risks. On the other hand, SMEs that are aware of the results of this paper can be more interested in having a broader network that includes close relationships not only with intermediary firms, but also with governments to overcome the export impediments.

This paper sums up one of issues in tourism industry within scientific framework by analysing the relationship between average daily rate and occupation rate of rentals in a sharing economy platform. The main aim of the current research is to verify the existence of a dependency between the property type and the occupancy rate, and, identify if the specific property type is more demanded on the market and confirm or reject an existence of the dependency between an average daily rate and the occupancy rate. Systematization of literary sources and approaches show that the evolution of Airbnb affects the hotel market by offering the property owners a possibility to easily share their accommodation with the visitors for a fee. The relevance of the decision of this scientific problem is that while the scale of the offered accommodation possibilities grows, the segment of the sharing economy starts to significantly change the accommodation market and attracts the attention of regulatory authorities and entrepreneurs. In this paper, the researchers discuss the structure and the segmentation of the Airbnb activities in Prague and present some descriptive statistics on Airbnb activities in this city. The research is based on the data set monitoring 13918 units in Prague offering accommodation in April 2016. Analyses of variance and correlation analysis were performed by the authors to verify scientific hypotheses. The research empirically proves that there is a negative linear relationship between the Average Daily Rate and Occupation Rate. Based on the analysis of variance, it can be stated that there are differences in occupation rate by property type. Entrepreneurs, hotels and other accommodation providers in tourism and hotel industries and visitors of accommodation services can gain benefits from the findings of this study.