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Presented work deals with the issues of bankruptcies in pre-selected countries: Czech Republic, Slovak Republic, Serbia and Croatia, both from an economic and legal viewpoint. First four chapters are devoted to more detailed analysis of insolvency (bankruptcy) laws of each country with regard to their development and current practice. At the end of each chapter is described a current "bankruptcy situation" on the markets of individual economies. The sixth chapter deals with bankruptcies in Europe (Western Europe and Central and Eastern Europe). Part of this chapter is also devoted to the development of selected economies in terms of their GDP. The seventh chapter highlights the economic aspects of bankruptcy and the eighth chapter analyzes the data obtained. The work focuses only on corporate bankruptcies and is completed with appropriate graphs and tables both in the text and in the appendices.