Osobní úpadek – výzkum vlivu změn insolvenčního zákona na oddlužení nepodnikajících fyzických osob a na náklady podnikové sféry

The present paper examines the effects of new legislation relating to personal bankruptcies. It looks into the details of the influence caused by the amendment of the insolvency law from June 2019 and also into potential changes that might occur in the process of harmonisation of Czech and EU law. The aim of the paper is firstly to assess the impact of the legal changes on the number of bankrupts going through insolvency proceedings, both under the conditions as of June 2019 and under harmonized conditions, and secondly to ascertain the costs incurred by employers in relation to insolvency and seizure proceedings concerning their employees. Two original surveys were carried out in order to fulfil the intended aims. The first one included the collection of data of actual outcomes and parameters of insolvency proceedings where the bankruptcy of the debtor is resolved by debt elimination, the second one examined the actual costs incurred by employers in relation to their wages agenda. Both are qualitative surveys based on ascertaining the necessary data. The first one includes data from public registers, their statistic processing, analysis and interpretation of the results. The second one comprised a questionnaire coupled with targeted interviews with respondents. The data were subsequently processed in a similar way. The paper uses the results of both surveys to calculate the impacts of the changes in different versions of their effectiveness on the entrepreneurial sphere.