Abstract:

Nowadays it is difficult to keep your business activities and sales at the same level as in times of expansion. In order to support small and medium-sized enterprises, a new institute, a small entrepreneur or "micro-taxpayer", was introduced in the Slovak Republic. This specific group of taxpayers will be able to benefit from a number of tax and other advantages from the State. However, from the point of view of globalization, the standard education system is insufficient for small entrepreneurs and their readiness for all types of economic cycles. The traditional education system is set up in general and stimulates the individual rather than developing the necessary knowledge and skills for doing business in practice. The survey was conducted in the form of a questionnaire survey and is focused on small entrepreneurs in the Slovak Republic. The partial goal of the article is to point out the level of education of small entrepreneurs with regard to competitiveness and market retention, as well as to examine the needs and requirements of micro-taxpayers with regard to career growth and expansion of the company. Based on the above questionnaire survey, the characteristics, the role of the micro-taxpayer as the main subject and the source of information for setting up education for the business environment will be examined. It is important to emphasize the need for entrepreneurship education, which allows you to develop innovation, creativity, entrepreneurial imagination, entrepreneurial and other analytical skills. The aim of the article is to point out the level of education of small entrepreneurs in the Slovak Republic. It is necessary that the educational process also enable students, future entrepreneurs, to develop their knowledge and skills necessary for application in the business environment of the Slovak Republic, but abroad too. The contribution of the paper is a proposal of activities supporting the education of small entrepreneurs with a focus on their personal and career growth.

Keywords:

Globalisation, competitiveness, micro-taxpayer, business environment, education.