Potenciální finanční pozice státu vůči obchodní korporaci nacházející se v úpadku

The thesis addresses the issue of insolvency proceedings, within which the bankruptcy of individuals and legal entities is resolved, and further describes the methods of addressing insolvency—bankruptcy and reorganization. The thesis aims is to clearly and comprehensively explain the insolvency proceedings, the procedural entities, the types of claims, and from the state's perspective, to determine which method of resolving insolvency is more costly. The thesis also explores what claims may arise for the state and how they are satisfied. Furthermore, the thesis examines the costs that may occur for the state within insolvency proceedings and whether or how they can be satisfied, or if they will merely become an additional burden on the state budget. Another section of the thesis is dedicated to tax issues within insolvency proceedings, specifically whether any changes occur in the submission of tax returns, special types of relief for those involved in insolvency proceedings, and the impact of these relief measures on tax revenues.