The aim of the thesis is to elaborate a business plan for a newly established tour operator that will compile both domestic and foreign tours tailored for customers and their pets. It will then evaluate the possibility of realization. The thesis consists of three parts. The first part is generally characterized by entrepreneurial activity in the Czech Republic, legislative requirements and legal forms of business. At this general level is applied to business activities of tour operators. The second part of the document defines the term business plan including its requirements and general users. The third part is an particular emerging business plan tour operator Pet Travel Ltd. Business plan presents the characteristics of the business purp...