The aim of this thesis is to describe the process of investment decision-making from the perspective of theory and describe the methods used in choosing the best options of investment decision and to determine the best investment option for the company.The thesis is divided into two parts. The aim of the first part is to describe metods which are used for evaluation of the effectiveness of the investment. The main part of the thesis is a practical part. The aim of practical part is to describe the proces development of present legislation as a main risk factor of Investment. The other aim of the thesis is to evaluate and recommend the most advantageous variant. Last but not least aim is to create a model which will be helpful also for other...