DECISION MAKING IN STARTING OF BUSINESS

This article deals with the decision making in the starting of business in the Czech Republic. The introductory part of the work is focused on the basic definition and importance of SMEs. The second part contains the chosen advantages and disadvantages by the starting of two most often used types of business - limited liability company and physical entity. The next part includes the analysis of the tax payment and next payments in the chosen types of business in the year 2010. There is the proposition of the best legal form on the basis of the income range and others payments.