Development of the entrepreneurship is and will be one of the most important-factors of communes’ development. It is entrepreneurships, mainly from the SME sector, that create workplaces and pay taxes. With regard to the above, the aim of the thesis is to define variables influencing the number of entrepreneurships in a specific commune. Getting to know such variables will allow for description of potential actions that should be taken by communes in order to positively influence the factors affecting the number of entrepreneurships on their area. The paper divides the variables in relation to the commune’s type: rural, urban or urban and rural. It was found that in all types of communes the following significant variables exert an impact on the development of entrepreneurship: income tax – property tax per capita, flats equipped with central heating, share of people of working age, number of foundations, associations and social organizations per 1000 inhabitants.