Podnikatelské prostředí v Česku a v daňových rájích

Abstract

The main purpose of my Bachelor thesis is to outline the functional/non-functional business environment in internal market of European Union with the intention of Czech Republic, Cyprus and Luxemburg.

Submitted Bachelor thesis is divided into five chapters. The first chapter is to introduce the subject matter. In the second chapter I have described the characteristics of entrepreneurship, entrepreneurial environment and barriers in internal market of European Union with the intention of Czech Republic. Third chapter is devoted to tax shelters – the introduction of offshore centres, tax-preferred subjects and entrepreneurial activities in tax–preferred zones. In the following fourth chapter I have compared entrepreneurial environment in the Czech Republic, Cyprus and Luxemburg. Within the Czech Republic I focused among others on legal forms of entrepreneurship. In the European tax paradises – Cyprus and Luxemburg there are described tax-preferred subjects, tax payments and detailed review of local entrepreneurial environment. The final part contains summery of data used in this Bachelor thesis.