The purpose of this paper was to identify the most significant factors and issues concerning a successful Pre-Commercial Procurement in the Slovak and Czech markets and to validate a conceptual model developed to describe relations within all procurement phases with more detailed exploratory attributes. Number of price changes within the negotiation phase (generally in electronic dynamic pricing environment) and volume of procurement were identified as the most crucial determinants of savings, with a positive and negative effect on the success of Pre-Commercial Procurement respectively. Selection of auction type affects the number of participants and number of new participants in the auction, with less transparent auction types being more attractive for suppliers than transparent types. Further, Pre-Commercial Procurement was compared to traditional procurement of common products and services, identifying differences in number of participants and total volume of auctions. A survey conducted identified the critical need to improve innovation driven sourcing ecosystem to make the market more transparent for identification of suitable suppliers but also for the procurer to be more visible on the market when procurement is taking the place. The developed conceptual framework with tested relations can be a guide to proper Pre-Commercial Procurement procurement setting.

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The paper refers to important tax evasion consequences in the form of destabilization and countries’ fiscal development deteoriation. The main objective of the research is to analyse the selected determinants impact on short‑term fiscal imbalance expressed as primary balance with the emphasis on tax evasion. The object of the research is analysed using a panel regression model within four pre‑identified clusters during the period of 21 years. The results of the conducted analysis point out that the tax evasion has a significant effect primary balance. They also point out the differences of tax evasion impact, extent and timeing effect on primary balance between clusters. A future analysis with adjusted and modified investigated period, segmentation criteria in the cluster analysis or exogenous variables in the panel regression analysis could provide a different insight into this problem.

ГУЩУК І.В., 2 БРЕЗЕЦЬКА О.І., 2 ГУЩУК В.І., 2 ДРАБ Р.Р. 1 НДЦ «Екологія людини та охорона громадського здоров'я» Національного університету «Острозька академія», м. Острог, Україна 2 ДУ "Рівненський обласний лабораторний центр" МОЗ України, м. Рівне, Україна УДК 614.777 Ключові слова: питна вода, децентралізоване водопостачання, показники якості води.

The purpose of the paper is to measure the technical efficiency of domestic commercial banks in the Visegrad countries (V4) by using non-parametric Data Envelopment Analysis (DEA) and estimate the efficiency change in the banking sector. We apply an input-oriented window DEA model with a constant and variable return to scale to investigate the technical efficiency of commercial banks' deposits to loan the transformation process. The input-oriented model was evaluated using CCR (a measure of the overall technical efficiency) and BCC (a measure of the pure technical efficiency). The model results provide recommendations for managers in managing banks to increase their effectiveness in the analysed group of banks. The analysis is focused on the 2005-2016 period, since the banking went through massive structural and regulatory changes and was affected by the 2008 financial crisis during this period. To obtain the best research results, we considered three sub-periods (