Právní, daňové a účetní aspekty úpadku obchodních korporací

Abstract

This diploma thesis deals with the detailed characteristics of the bankruptcy of business corporations from a legal, tax and accounting point of view and describes the legal responsibilities of the company's executives. The aim of the thesis was to define the methods of solving the bankruptcy of companies and, using the analysis of two selected companies, to clarify the process of insolvency proceedings before bankruptcy and after the declaration of bankruptcy itself, and to evaluate whether the proposal for insolvency proceedings should not have been filed earlier and what the analyzed company mistakes.

This thesis is divided into a theoretical and a practical part. In the theoretical part, the concepts of insolvency proceedings, options for solving bankruptcy and the types of bankruptcy themselves, types of business corporations, conditions for the distribution of profits in the company and accounting, legal and tax aspects of the bankruptcy of a business corporation are defined. In the practical part, a case study of two selected companies and their insolvency proceedings is evaluated using freely available information. In both investigated companies, deficiencies were found, for example, in bookkeeping or in constant indebtedness, and suggestions and recommendations were given that the companies in question could follow.