I don't understand how people think USA is most conducive to entrepreneurship. It's the only country where your life depends on employer insurance so much. Also, there is no visa for an immigrant to come and start a company (those that do have to work around the system).

What place is better for it in your opinion ?

Not sure. I would guess a country where making a company is easy, taxes are low, and insurance is provided by the state. Ireland perhaps?

Why do taxes have to be low? With a new company, it’s going to take a long time until you make enough of a profit to care

How about "reasonable" instead of "low"? I didn't say it should be a tax haven, but e.g. in Greece (my home country) taxes are so high it's practically impossible to do anything, so it definitely wouldn't be appropriate for that.