|
|
Family policy and social security in view of families with dependent children
Hobzová, Dana ; Koldinská, Kristina (advisor) ; Štefko, Martin (referee) ; Šimečková, Eva (referee)
Family policy and social security in view of families with dependent children Abstract The thesis focused on a part of a family policy dedicated to families with dependent children. In the Czech Republic there are the families with children in an age to 26 years. The thesis analyses a system of family policy and social security in the view of families with dependent children in the Czech Republic and in some of European countries. In total there are 19 countries there which were analysed (including a Czech system). The main emphasis was laid on an analysis of the system of social security of the families with dependent children in the Czech Republic in view of their financial support for a state and as well as of a social security of parents in view of labour law instruments helping to find a balance between a family and professional life. A significant part of the thesis is an analysis of the social security of the families with dependent children in four model groups of European countries, which were formed in a base of a typology of a welfare state created by a Danish sociologist and political scientist Gøsta Esping-Andersen. It wasn't possible to engraft this typology on states of an "eastern European" countries and for that reason was applied a theory of "families of nations" which was created by an...
|
|
|
The position of people with disabilities in social security
Dvořáková, Inka ; Štangová, Věra (advisor) ; Tomšej, Jakub (referee)
The position of people with disabilities in social security Abstract The diploma thesis deals with the topic of the position of people with disabilities in social security. It provides insight into the historical context and brings the status of people with disabilities in society. The diploma thesis deals with the issue from the theoretical point of view when it analyses the development of legislation, from the practical point of view when it confronts the theory of legislation with the impacts on the practice of people with disabilities. The work is divided into four main chapters, which logically follow each other. The first chapter is devoted to the periodization of history, i.e., the historical context, passed legislation, and attitudes to people with disabilities. This chapter is essential for understanding contexts. The second chapter regulates concepts' coherence and defines basic concepts, such as - a person with a disability, social security or integration, inclusion, and barriers. The third chapter deals with comprehensive services and aids, emphasizes comprehensive rehabilitation, which according to the study of documents, is the basis for the inclusion of people with disabilities in social life, and defines compensatory and special aids, the essence of which compensates for self-sufficiency....
|
|
|
We’ve done the math: here’s what the abolition of super-gross wages, reductions in social security contributions and the introduction of tax holidays will really mean
Kalíšková, Klára ; Šoltés, Michal
In the past year, the Czech Republic has seen plenty of changes in how employment income is taxed. Tax legislation adopted in December 2020 and July 2021 will reduce public revenues in 2022 by about 116 billion CZK. In other words, in 2022 employees will pay less than half the income tax that they would have paid without these tax changes. Average tax rates have been reduced for all income groups, although low-income employees will gain a disproportionately small slice of this savings pie. Employees in the lowest income quintile will save 500 CZK per month on average, whereas those in the highest income quintile will save an average of 4,000 CZK each month. The newly adopted tax legislation has substantially increased the share of employees who pay zero or negative income tax (i.e. receive what is known as the child tax bonus). There is thus little room for any further income tax reduction, especially for taxpayers who claim tax relief for their children or low-earning spouse.
|
|
| |
|
|
Attitudes towards Czech social security system – November/December 2021
Tuček, Milan
In November and December 2021, the Public Opinion Research Centre asked a set of questions related to attitudes of the Czech citizens towards social policy. Questions investigated opinions of the Czech public on the involvement of the state and the citizens themselves to funding the sphere of social policy. Other questions focused on whether the current distribution of responsibilities is divided equally between state and citizens. Finally, we were interested in opinion on the fair distribution of benefits and abuse of the social security system.
|
|
|
Sickness insurace benefits provided during pregnancy and maternity
Cermanová, Valerie ; Štangová, Věra (advisor) ; Lang, Roman (referee)
Sickness insurace benefits provided during pregnancy and maternity The diploma thesis analyses the sickness insurance benefits provided during pregnancy and maternity. The period of pregnancy and maternity is very demanding for a woman both economically, psychologically and physically. Social security law regulates material security to help mitigate in particular the economic impact of these social events. It is an important tool for encouraging an increase in the birth rate and thus has positive effects not only for the individuals directly concerned but for society as a whole. The thesis is composed of an introduction, a core, which consists of five parts, and a conclusion. The first part deals with the basics of social security and the most important moments of its history in relation to the topic of the thesis. The second part focuses on labour protection of women during pregnancy and maternity, which complements the material security regulated by social security law. The third part focuses on general issues of sickness insurance, including participation in sickness insurance, entitlement to benefits, its organisation, management and financing. The fourth chapter is devoted to individual sickness insurance benefits that are directly related to pregnancy and maternity. These benefits are...
|
|
|
Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
|
|
|
Social legislation in Czech lands in the years 1918 - 1948
Roubíková, Petra ; Kuklík, Jan (advisor) ; Kindl, Vladimír (referee) ; Rákosník, Jakub (referee)
Social legislation in Czech lands in the years 1918 - 1948 Abstract The dissertation deals with the theme of social legislation in the period of 1918-1948. i.e. during the so called First, Second and Third Czechoslovak republic. However, the foundations of the Czechoslovak laws in this area lays in the period of Austrian laws, especially from the second half of the 19.th century. Development of social legislation was directly conected with the existence of a legal regulation of modern municipal self-government and higher levels of self-government. Two very important acts were adopted in this respect: Act No. 18/1862 The empire's code implemented on 5th March 1862 "The Act on Municipal matters" and on 3rd December 1863 Act. No. 105/1863 The empire's code "The act about Domestic rights". For poor relief the "The Poverty act" (Act No. 59/1868 The provincial code) was enacted on 3rd December 1868. Based on the social policies of "stick and carrot" of Otto von Bismarck in Germany, the Austrian Government enacted series of Acts on health and other types of social insurance systems, which were not universal, but had differences for different types of workers and employees, for example for miners, factory workers or white collars. Because the Act No. 11/ 1918 Coll. of laws transferred practically all existing...
|
|
|
New regulations on the coordination of social security in the EU - basic principles and coordination of sickness benefits
Janalík, Václav ; Koldinská, Kristina (advisor) ; Štefko, Martin (referee)
It has been almost one year since the new Regulations No 883/2004 and 987/2009 came into force on 1.5.2010. These regulations replaced the former Regulations No 1408/71 and 574/72, which had been laying down the rules for coordination of the national social security systems for almost 40 years. As the extent of issue is relatively huge I have focused only on some aspects of coordination. The first chapter concerns the general concept of coordination and the sources of coordination law. It also includes the detailed description of personal and material scope of regulations. One part of this chapter is dealing also with some of the new concepts included in the regulation. The second chapter describes the basic social security coordination principles, ie. the principle of equal treatment, the principle of single applicable legislation, the principle of exporting the benefits and the aggregation principle. In addition to these four basic principles mentioned above new rule for the assimilation of facts is described. This is in fact a new principle, previously applied only on the basis of case-law. The third chapter focuses on organizational aspect at both EU and national levels. There are lists of all relevant bodies included together with description of their roles and responsibilities. The fourth chapter...
|
|
|
Social security and legal protection connected to maternity in the Czech Republic and the European Union
Balvínová, Petra ; Štangová, Věra (advisor) ; Vysokajová, Margerita (referee)
Social security and legal protection connected to maternity in the Czech Republic and the European Union The purpose of this master's degree thesis is to give a comprehensive overview of the current situation for pregnant women, women on maternity leave and parents on parental leave, including the protection of their rights provided by the employment laws in the Czech Republic and the European Union. The thesis is composed of an introduction, the main text and a general summary. The main text is divided into two parts. The first part deals with Czech legislation, covering all of its aspects related to maternity. It starts with development of maternity and parental benefits in Czechoslovakia and in the Czech Republic, but then focuses on the current legislation, mainly on the Sickness Insurance Act (maternity benefits, compensation benefits in pregnancy and maternity), State Social Support Act (parental benefits, maternity grants) and the Labour Code (maternity and parental leave, protection of women at work, etc.). The second part deals with European law and its impact on the national laws of the member states. It also compares national legislation of member states regarding these matters. This part covers the development of social policy issues at the European level and continues discussing current...
|
guest ::
