Srovnání živnostenského podnikání v České republice a Polsku

Abstract

The diploma thesis is focused on comparison of trade business in the Czech Republic and Poland. The aim of the thesis is to create a comprehensive overview of the current trade regulation in selected countries with application on a specific case and to evaluate the interest of people to make business as a self-employed person. Further aim of this thesis is to compare legislative conditions when starting and operating business. In the thesis, there are current legal regulations theoretically determined for the purpose to establish and conduct the business activity by self-employed person in selected countries. The theoretical part also includes general characteristics of tax system and social and health insurance in the Czech Republic and Poland. In the practical part, there are legislative demands of the trade business establishment and conducting compared in tourism and an analysis of statistical data considering entrepreneurs who make business as self-employed persons in selected countries is provided.