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LEGAL FORMS OF BUSINESS COMPANIES IN SLOVAKIA AND GERMANY – COMPARATIVE ANALYSIS

Abstract:

Business companies represent, beside the sole proprietorship, the most important way of running business in Slovakia. Many Slovakian business companies enter into business relationships with companies from other member states of the European Union and the rest of the world. This is the reason why we consider it necessary to understand the legal regulation and the basic features of business companies in other states of the European Union. The aim of this article is to compare legal forms of business companies in Slovakia and Germany. We chose Germany because it is the main business partner of Slovakia in both the import and export of goods. This article is based on the analysis of legal acts in the business sector in Slovakia and Germany. Our analysis confirmed that there are significant differences in the features and types of business companies in Slovakia and Germany despite similarities of nomenclature.

Authors: Miroslava KNAPKOVÁ, Viera KREŠÁKOVÁ

Release: 2018/1     Pages: 32-41     JEL classification: L21, L26, M21     
DOI:

Keywords: Business companies. Slovak Republic. Germany. Legal forms of business companies. Legislation

Section: ECONOMICS AND ECONOMY

Contacts:
Miroslava, Knapková, Ing., Mgr., PhD.
Department of Economics,
Faculty of Economics, Matej Bel University
Tajovského 10, 975 90
Banská Bystrica,
e-mail: miroslava.knapkova@umb.sk

Viera, Krešáková, Mgr., PhD.
Department of language communication in business,
Faculty of Economics, Matej Bel University
Tajovského 10, 975 90
Banská Bystrica,
e-mail: viera.kresakova@umb.sk


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