Likvidácia obchodných spoločností v ČR a na Slovensku

Abstract

The goal of diploma thesis is to analyze the liquidation of companies in Slovakia and the Czech Republic for five years and examine how the number of liquidations evolved in a time of economic crisis, because in a difficult economic climate, some businesses have decided to close the business activity. The theoretical part describes the legislation of liquidation of the company and its process. In the end of the theoretical part a legal regulation of company liquidation in Slovakia and the Czech Republic is compared by comparing method. The practical part is focused on business environment evaluation and the analysis of selected macroeconomic indicators of previous years. The output of this thesis is an analysis of companies’ liquidations in both countries based on the method of regression and correlation analysis putting the emphasis on the years having been affected by the economic crisis the most. The decisive criterion is the number of corporate liquidations and volume of liquidations for each year. The thesis serves as a basis for those who consider opening business in the Czech or Slovak market.