Právní, daňové a účetní aspekty úpadku obchodních korporací

Abstract

This thesis deals with the legal, accounting and tax aspects of corporate bankruptcy in the context of the Czech environment. The aim is to analyse the legal framework of insolvency proceedings, identify key accounting practices and assess the tax implications of insolvency. The thesis further examines the risk factors leading to insolvency and their impact on investors through a comparative analysis of two anonymous companies (one bankrupt and one prosperous). The thesis is structured in three chapters. The first chapter defines the theoretical foundations of insolvency proceedings, including the legal framework and methods of insolvency resolution. The second chapter focuses on accounting and tax aspects, such as asset valuation and tax liabilities. The third, practical chapter applies bankruptcy models (Altman's Z-score, Taffler model, Index IN05) to selected companies to identify success or failure factors. The results of the analysis are used to formulate recommendations for insolvency prevention. The thesis contributes to a deeper understanding of the complexity of insolvency and highlights the importance of transparency of financial statements and early identification of risks.