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The basic aim of this paper is the comparative analysis, both theoretical and empirical, of selected aspects of entrepreneurship in Poland and Austria. The significance of the selected topic, most of all, results from the role and impact entrepreneurial activities have on the welfare of societies, both economically and socially. Keeping in mind the diversity and complexity of the phenomenon of entrepreneurship, one must in particular consider its integral relationship with economic activity and development, both of the individual and of the society at large. In economic terms, entrepreneurship is usually interpreted as the ability to creatively and innovatively solve business problems, combined with the ability to use opportunities arising from economic activity. Our empirical studies on the analysis and assessment of entrepreneurial attitudes were conducted on the basis of data published by the Polish Agency for Enterprise Development within the framework of the Global Entrepreneurship Monitor (GEM) study. Selected aspects of entrepreneurship in international terms were subjected to analysis. Particular emphasis was placed on assessing Poland’s situation compared to that of other countries. Special attention was drawn to institutions supporting entrepreneurship in both countries and an attempt was made to specify the directions of their future actions.
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