Analýza likvidací obchodních společností v České republice

This thesis deals with the quantitative analysis of liquidations of commercial companies in the Czech Republic. Based on the open data of the Companies House, it analyses the differences between court-ordered liquidations and liquidations initiated by the company's highest authority. The thesis compiles currently valid legislation regarding liquidations and the process of striking off business companies off Companies House, both from the point of view of commercial and civil law as well as from the accounting and taxation perspective. The main contribution of this thesis is its scope. Based on a simple random selection from the database of all companies struck off from Companies House between 1.1.2014 and 31.12.2023, the work analyses 500 samples. The conclusion of this thesis is twofold. First, it discovers that voluntarily liquidated companies have a positive liquidation value much more often than companies whose liquidation was ordered by the court. Secondly, it discovers that the state paid the costs of the court-ordered liquidations in an amount exceeding 700 million CZK between 2014 and 2023 and that the spending was almost completely unnecessary.