The aim of this study is to evaluate the level of select ethical issues in Visegrad Four (V4) countries (Czech republic, Slovakia, Poland, and Hungary) and quantify the differences in the attitudes of entrepreneurs in the field of business ethics in these countries. Empirical research was conducted in June 2022 in the V4 countries. Data collection was carried out by the renowned external company MNFORCE using "Computer Assisted Web Interviewing" (CAWI Research Method), according to the questionnaire created by the research (...) team. The total number of respondents was 1,398, of which 347 were from the Czech Republic, 322 from Slovakia, 381 from Poland, and 348 from Hungary. Statistical hypotheses were verified using descriptive statistics, chi-square, and Z-scores at a α = 5% significance level. The preliminary results of this study can be evaluated as follows: The ethical level of entrepreneurs in V4 countries is high because the dominant group showed a positive attitude towards the defined issues in the field of business ethics. The attitudes of these entrepreneurs showed that they not only perceived the importance of business ethics, but also implemented and promoted these practices in managerial decision-making. Moreover, they feel good when they behave ethically, which is a significant motivating factor. In this study, it was found that Hungarian SMEs presented the highest level of business ethics. In contrast, the Czech Republic presented the lowest level of perception and enforcement of business ethics. (shrink)