Analýza daňových a účetních aspektů likvidace v obchodní korporaci

Abstract

The thesis deals with the analysis of tax and accounting aspects related to the liquidation in a business corporation. It aims to transfer the knowledge from the theoretical-methodological part into practice and to capture the basic accounting and tax aspects of liquidation on a model example. First, the theoretical part deals with defining the terms such as dissolution and termination of business companies, liquidation and liquidator, but it also refers to companies, which engage in buying companies in liquidation. Then the thesis focuses on analysing the accounting and tax aspects as it is important to keep a proper accounting records and pay attention to tax issues during the liquidation process. In the practical part, the liquidation is applied to a particular type of a business corporation, namely to a limited liability company, because the limited liability companies are the most frequently liquidated ones. The result of the thesis is a comprehensive view of the issue of liquidating a business corporation from the tax and accounting point of view.