The aim of this article is to analyse the business environment for SMEs in the Czech Republic and the impact of selected factors on the attitude of the business environment of surveyed entrepreneurs. The results from the research conducted at Tomas Bata University in Zlín in 2015 were used. The research involved a survey of the business environment in the Czech Republic. This article uses the questions regarding the attitude to the business environment in terms of company size and sector in

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... h the firms are located. It was found that the business environment is relatively consistent in most of the aspects in terms of company size. In terms of each sector of the economy already showed significant differences. Especially in evaluating the state's role in creating a favourable business environment can be found significantly different attitudes across different sectors.