The reform of the tax system in Slovakia is a part of a complex reform of taxes and levies in the Slovak Republic. The tax reform was supposed to contribute to public finance improvement, but its progress is accompanied by many problems and refusal by professional public. The objective of the analysis is to contribute to the enrichment of knowing the tax system reform in the Slovak Republic from the point of its perception and evaluation by the main players affected i.e. business entities and authorities of financial administration. The study represents the first analysis of the reform of the tax system in the Slovak Republic which is based on information obtained from business entities and workers of financial administration. The data obtained using questionnaire-based method from the respondents is analysed and processed using mathematical and statistical methods at the level of descriptive statistics. The factor analysis was used to extract factors describing six indicators of the tax system evaluation: the presented extracted and subsequently verified factor structure of the tax system evaluation represents a new view on the relevant issue.
In this study we present the results of developing the original SSPMPR methodology (Spôsoby správania v manažérskej práci – Ways of behaving in managerial work). The analysed data were got from 174 respondents, from various positions in management. The gained results claimed advisability theme of the empirical-inductive approach to defining the taxonomy of these ways along with specifying five factors – emotional factor of coping, cognitive factor of coping I, cognitive factor of coping II, behavioural factor of coping I and behavioural factor of coping II. The presented basic parameters of the developed methodology (factor structure, Cronbach's alpha coefficients, inter correlations of factors, validation study) show the suitability of this methodology for prediction and detection of the ways of solving demanding situations in managerial work, with obvious implications in performance of managers and in efficiency of business management.
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