Abstract

Currently, more and more companies are facing difficult financial situations under the influence of the ongoing financial and energy crisis. Often, the survival of companies depends on timely, appropriate financial assistance from the state. In the following article, the authors take a closer look at the forms of state support that are currently applicable in the Czech Republic and Slovakia. The authors provide insight into the possibilities of receiving state support resulting from membership in the European Union and an overview of national systems of subsidies, state guarantees, investment support, and various tax relief schemes that can be used in the Czech Republic and Slovakia. The comparison of how the state support system is applied in the Czech Republic and Slovakia aims to provide a theoretical perspective on the relevant legal instruments as well as to underline their limitations.

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