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Liquidation of business corporations without legal successor in the Czech Republic
Polakovičová, Jana ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
This diploma thesis is focused on the process of liquidation of the business corporations without a legal successor in accordance with Czech legislation. The liquidation is defined in law, accounting and tax perspective. The practical part of the thesis shows process of liquidation on the example of fictitious company but also on the company from the practice. On the other companies the hypothesis is verified: "Business corporations which are more than 50 % owned by the state publish financial statements."

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