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The crisis caused by the COVID-19 pandemic has become an unpredictable global risk and is one of the largest global public health crises so far. At the same time, it triggers a serious economic crisis at the country and global levels and can have severe consequences for the future. The primary objective (with a view also to further economic development) must now be the protection of human health. Strict measures were and are necessary to prevent the spread of a disease that does not know any borders in today’s globally interconnected world, but which, to an unexpectedly large extent, restrict the functioning of businesses and the economy as a whole, thereby seriously disrupting many value chains. Although it is currently impossible to predict the overall economic impact of the crisis, it is already clear that it is a huge external shock manifesting itself on both the supply and demand sides.

Businesses today are facing fiercely competitive global environments and firms use widespread mass production of goods and services for lower cost and larger market shares to sustain their survival and growth (Shalley & Gilson, 2017). Therefore, a job design and characteristic of standardization has long been adopted to stifle production variation by individual employees and to maintain output consistency, effectiveness and efficiency (Koval et al., 2019; Luoh et al., 2014; Shalley & Gilson, 2017). Job standardization has long been recognized and shown to be essential for production efficiency and best-practice reasons (Shalley & Gilson, 2017). However, Keeley (1988) maintained that organizations have a fundamental tension between the goal of efficiency and the goal of morality and struggle for a delicate balance between these competing objectives.

The health is defined as a state of a person’s physical, mental, and social well-being. Responsibility for health is determined not only by the healthcare system and genetic predispositions of individuals but also by one’s lifestyle and approach to achieving and keeping a good state of health (World Health Organization, 2006). Consumer behaviour concerning healthcare differs from other areas, above all because it is “a question of life and death”. Therefore, this type of decision-making tends to get significantly affected by emotions (Cazacu, 2015). Another significant difference is that consumers get healthcare products and services through a third party, most often a physician, who recommends steps to be taken and makes the decisions (Radulescu et al., 2012). Kenkel (1990) states that physicians can create or reduce demand for their services. Meeting health care needs is not always a matter of consumer choice, but other factors also play a role.

Identifying the optimal location for a business in a market environment depends on the quality and availability of up-to-date information on comparable businesses, maintaining the conditions of comparability, selection of indicators and the methods of analysis of the financial and economic position of the business in the space. In this paper, food retail stores are evaluated. We have focused on this type of organization, because they are also of some importance for people from smaller towns, especially villages where there is only 1 store. In the event of its closure, residents are dependent on travelling to larger cities. Doing business in food retail is not as easy as it seems. With the arrival of retail chains, there was a significant reversal in consumer purchasing behaviour. People began preferring cheaper and lower-quality food. Today, the situation has changed and a growing number of consumers also place emphasis on the quality of food sold. They pay for quality and safe food.

Ethical behaviors promote credibility among individuals, contributing to the well-being of a society. The increasing challenge among people to be openly responsible and be an exemplar of moral behavior repeatedly calls for policy proposals from both individuals and organizations. Tax attitude is viewed as one of the ethical issues that has long been a paramount concern in our society. Tax morale is considered so closely fastened to behavior to serve as an authority for action (Halla, 2012). Several studies on tax ethics examined the relationship between taxpayers and the government as well as personal attributes (e.g., Alm & Torgler, 2006). The studies of Richardson (2008) and Tsakumis et al. (2007) examined the influence of cultural values on tax behavior.