The aim of the article, in the theoretical area, is to organize the theoretical aspects of tourism and recreation among students. In the empirical area, the objective was to identify factors that stimulate and destimulate the level of entrepreneurship among students, inclining them to start a business in the tourism and recreation industry.

In order to achieve the purpose of the study, primary research was carried out using the survey method (114 students of Tourism and Recreation at the University of Szczecin in Poland took part in the study). Moreover, the desk research method in the form of an analysis of the literature on the subject, methods of logical operations and the observation method (especially in reference to practical aspects) were used.

The results of the research show that the factors that the respondents found most encouraging to start their own business were: professional independence, the possibility of obtaining higher income than when working "for someone else" and the realization of one’s own vision/dreams. On the other hand, the factors that the respondents found most discouraging from starting their own business were: lack of own financial resources, lack of experience in running a business and fear that it may fail.