Comparison of enterprise environment in Germany and in small open economy in Central Europe pointing out the taxes.

My diploma work describes comparison of enterprise and tax environment in Germany and in Visegrad group (Czech Republic, Slovakia, Hungary, and Poland). The goal of my work is to compare mainly the West and East Germany and Visegrad group, as well as to compare the described countries each other. The main source used in the work is analysis of the European Bank for Research and Development considered the business environment in the investigated countries. This analysis is closely described in the first chapter. The short description of the tax system in Germany and Visegrad group can you find in the second chapter. I chose only the taxes, which significantly influence the business decision. In the third chapter, I realized the comparison of all described facts and tried to find relations between the investigated countries each other, as well as between the every single indicator (e. g. if the business environment depends on the macroeconomic environment, etc.)