Drobné podnikání a jeho aplikace v soukromém sektoru

The work deals with the small business. It primarly tries to specify this business by the most accurate way in accordance with valid legal regulations. It mentions its main function in terms of market economy and benefits and disadvantages in comparison with other entrepreneurial subjects. Below this work provides information relevant to feasible forms of support destined to small businessman not only on the part of Czech Republic but also on the part of European Union. The attention is also focused on the law forms of enterprise, that are occured in market environment the most common, and on the sphere of obtaining financial resources on runnig and expansion. There are introduced the basic accounting of all business matter -- double entry bookeeping and tax accounting, and outlined tax liabilities in this thesis. At the close of the work is mentioned practical sample of institution, that is operating in the sphere of small business. Whereas the main objective of these parts is to sum up a position of company in the market environment by means of obtained information, survey of competitive environment and interest in provided services within the specific region.